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TORNAY v. U.S.

No. 86-4432.

840 F.2d 1424 (1988)

Stephen TORNAY, Galene Tornay, Plaintiffs-Appellants, v. UNITED STATES of America; A.R. Demeter, Special Agent, Internal Revenue Service, Defendants-Appellees.

United States Court of Appeals, Ninth Circuit.

Decided February 22, 1988.

Attorney(s) appearing for the Case

Robert J. Wayne, Seattle, Wash., for plaintiffs-appellants.

Michael L. Paup, Tax Div., Dept. of Justice, Washington, D.C., for defendants-appellees.

Before WRIGHT, Circuit Judge, ALARCON and POOLE, Circuit Judges.

EUGENE A. WRIGHT, Circuit Judge:

We must decide if an IRS summons to an attorney for information regarding fees paid by his clients is protected by the attorney-client privilege, or violates the Sixth Amendment right to counsel or the Fifth Amendment right to due process.

BACKGROUND

Stephen and Galene Tornay were the subject of an investigation by the Internal Revenue Service to determine their federal tax liability for tax years 1978 through 1983...

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