Abstract
This paper looks at what appears to be an emerging trend in tax summons enforcement: that district courts actually review documents for which the summoned party claims a privilege. In December 2017 the Ninth Circuit seemingly joined the Second Circuit and the D.C. Circuit in finding that a district court's failure to review documents in camera was an abuse of discretion. <br><br>These holding appear to contradict Supreme Court guidance. The paper reviews summons enforcement proceedings and gives a critical analysis of the in camera review requirement as potentially inconsistent with Supreme Court's holding in Zolin.
| Original language | English |
|---|---|
| Pages (from-to) | 1201-1206 |
| Journal | Tax Notes |
| State | Published - Feb 26 2018 |