When lawyers communicate with clients, two privileges may be

  • The attorney-client privilege protects confidential communications between a lawyer and a client which are made for the purpose of giving legal advice.
  • The work product privilege protects documents and tangible things that are prepared in anticipation of litigation. 1

Lawyers recognize the two privileges are distinct and serve different purposes. But it can still be a little startling to see a court hold that one privilege is waived, but another is not. Last week, the Ninth Circuit entered just such a split decision in a dispute between a taxpayer and the IRS.… Read More