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U.S. v. ROXWORTHY

No. 05-5776.

457 F.3d 590 (2006)

UNITED STATES of America, Plaintiff-Appellee, v. Patrick J. ROXWORTHY, in the capacity of Vice President, Tax, Yum! Brands, Inc., Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided and Filed: August 10, 2006.

Attorney(s) appearing for the Case

ARGUED: Linda T. Coberly, Winston & Strawn, Chicago, Illinois, for Appellant. Frank P. Cihlar, U.S. Department of Justice, Washington, D.C., for Appellee. ON BRIEF: Charles S. Cassis, Tanya Y. Bowman, Frost, Brown, Todd, LLC, Louisville, Kentucky, James M. Lynch, Louis J. Weber, III, David L. Theyssen, Winston & Strawn, Chicago, Illinois, for Appellant. Frank P. Cihlar, John Schumann, U.S. Department of Justice, Washington, D.C., for Appellee.

Before: KEITH and COLE, Circuit Judges; MILLS, District Judge.

OPINION

R. GUY COLE, JR., Circuit Judge.

Defendant Patrick J. Roxworthy, in his capacity as Vice President of Tax at Yum! Brands, Inc. ("Yum"), appeals the district court's order enforcing an Internal Revenue Service (IRS) administrative summons demanding production of two memoranda that Yum argues are protected by work product privilege. For the reasons set forth below, we reverse the district court's order to compel their production and remand to the district...

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