This section contains the nature of the case and procedural background.

Ds were the subject of an investigation by the Internal Revenue Service to determine their federal tax liability for tax years 1978 through 1983. P sought to establish tax liability on a net worth, net expenditure basis. It issued summonses to three Oregon attorneys, whom Ds had retained in connection with a 1983 criminal conviction, for information regarding fees paid. When the attorneys complied with the summonses, Ds discharged them. Ds Robert Wayne, their present counsel. P issued a summons to Wayne for records of financial transactions with Ds for the years 1977 through 1984. The IRS withdrew the summons after Ds filed a petition to quash. P issued a second summons requesting only the financial records for 1983. Wayne failed to comply with the summons and continues to do so. Ds petitioned to quash. Magistrate Sweigert concluded that the information was not a confidential communication protected by the attorney-client privilege and that enforcement of the summons did not violate Ds' Sixth Amendment right to counsel. Judge Rothstein adopted the magistrate's findings and conclusions and denied the petition to quash. Ds appealed.

The legal issues presented in this case will be displayed here.

The court's holding and decision will be displayed here.

Legal analysis from Dean's Law Dictionary will be displayed here.