On November 22, 2022, WLF urged the Supreme Court to protect the attorney-client privilege.  The Ninth Circuit held that a document containing legal advice is not privileged if the primary purpose of the document is to provide tax advice. WLF’s amicus brief explains how this rule would cause companies to curtail internal investigations. And rather than object to the Ninth Circuit’s rule without providing an alternative, WLF’s brief gives two alternatives that better protect the attorney-client privilege. The brief also argues that even if the holding is limited to tax advice, it exemplifies tax exceptionalism, which the Court has recently rejected.


WLF merits amicus brief

WLF cert-stage amicus brief