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U.S. v. BORNSTEIN

No. 92-1170.

977 F.2d 112 (1992)

UNITED STATES of America; Bradley P. Whites, Special Agent, Internal Revenue Service, Petitioners-Appellants, v. Joseph P. BORNSTEIN, Respondent-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided September 28, 1992.

As Amended November 2, 1992.

Attorney(s) appearing for the Case

Charles Edward Brookhart, Tax Div., U.S. Dept. of Justice, Washington, D.C., argued (Brien C. Griffin, Acting Asst. Atty. Gen., Gary R. Allen, Regina S. Moriarty, Richard D. Bennett, U.S. Atty., Baltimore, Md., on the brief), for petitioners-appellants.

Richard E. Timbie, Caplin & Drysdale, Chartered, Washington, D.C., argued (Cono R. Namorato, James Sottile, IV, on the brief), for respondent-appellee.

Before ERVIN, Chief Judge, WILLIAMS, Circuit Judge, and TILLEY, United States District Judge for the Middle District of North Carolina, sitting by designation.

OPINION

ERVIN, Chief Judge:

After the Internal Revenue Service ("IRS") issued a subpoena relating to a tax return prepared by Joseph Bornstein, Bornstein refused to turn over certain documents, claiming that the attorney-client privilege and the work product doctrine protected them. The withheld documents included documents Bornstein's clients gave to him and workpapers an accountant prepared for him. Without reviewing the documents in camera, the...

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