U.S. v. RICHEY

No. 09-35462.

632 F.3d 559 (2011)

UNITED STATES of America, Plaintiff-Appellant, v. Mark RICHEY, Defendant-Appellee, Alan D. Pesky; Wendy Pesky; FAWPEAS L.P., Defendant-Intervenors-Appellees.

United States Court of Appeals, Ninth Circuit.

Filed January 21, 2011.


Attorney(s) appearing for the Case

Kathleen E. Lyon , Attorney, U.S. Department of Justice, Tax Division, for plaintiff-appellant United States of America.

Justin C. Jones , Attorney, Portland, OR, for the defendants-appellees.

Before: SIDNEY R. THOMAS and MILAN D. SMITH, JR., Circuit Judges, and RANER C. COLLINS, District Judge.


OPINION

M. SMITH, Circuit Judge:

The Internal Revenue Service (IRS or Government) challenges the district court's ruling denying its motion to enforce a summons against Defendant-Appellant, Mark Richey, seeking production of an appraisal work file. The IRS contends that the district court erred when it found that the summons was not issued in good faith, and that the appraisal work file was protected by the attorney-client privilege and workproduct doctrine...

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