In re Grand Jury and the Future of Attorney Client Privilege

Starling Marshall is a trial lawyer with over 15 years of experience who has successfully represented clients before federal and state courts, arbitration panels, and administrative tribunals. Drawing on her years of government service and private practice, she guides clients toward business -minded solutions throughout all phases of an investigation or litigation.

Starling is a partner in the Litigation and Tax groups in Crowell & Moring’s New York office. In addition to representing clients in all stages of litigation, she guides clients through complex IRS audits and administrative appeals, provides tax-related advice, conducts internal investigations, and represents individuals and corporate entities in criminal tax matters. She is a fellow in the American College of Tax Counsel and a frequent writer and speaker on attorney-client privilege matters.

David Foster is a partner in the Tax Practice Group in the Washington, D.C., office of Kirkland & Ellis LLP. David advises a broad range of clients, including large corporations, private equity firms and hedge funds, partnerships, estates, exempt organizations and individuals, many of whom are subject to the IRS’ Global High Wealth initiative. His practice covers a diverse range of tax issues, including international tax and transfer pricing, TEFRA and BBA partnership audit and litigation procedures, taxation of financial products, estate and gift taxes, deferred compensation, voluntary disclosures and criminal tax.

David is a fellow of the American College of Tax Counsel and the American Bar Foundation. He also served as chair of the D.C. Bar’s Tax Audits and Litigation Committee and as co-chair of the ABA Tax Section’s Privileges Subcommittee of the Civil and Criminal Tax Penalties Committee.

Laura Buckley is the founder of Buckley Tax Law, APC in San Diego, CA. She is a California Certified Specialist in Taxation who represents individuals and businesses with state and federal taxation matters. She specializes in resolution of tax controversies before the Internal Revenue Service and state and local tax agencies, as well as the U.S. Tax Court and the CA Office of Tax Appeals.

Ms. Buckley is a Fellow of the American College of Tax Counsel and is the Chair of the California Lawyers Association’s Taxation Section. As Chair of the CLA Tax Section, Ms. Buckley was instrumental in the filing of the CLA’s amicus brief in In re Grand Jury. Ms. Buckley has also served as an adjunct professor at the University of San Diego School of Law, where she taught Advanced Business Planning for several years.

Evan J. Davis is a principal at Hochman Salkin Toscher Perez P.C. Before joining the firm in 2016, Evan spent nearly 20 years with the US Department of Justice. He was first a civil trial attorney with DOJ’s Tax Division, then an Assistant U.S. Attorney in the C.D. Cal’s Tax Division handling civil and criminal tax cases and, finally, a criminal AUSA in the USAO’s Major Frauds Section handling white-collar, tax, and other fraud cases through jury trial and appeal. He served as the Bankruptcy Fraud coordinator, Financial Institution Fraud Coordinator, and Securities Fraud coordinator. His awards include the U.S. Attorney General’s Distinguished Service Award for Evan’s work on the $16 Billion RMBS settlement with Bank of America.

Evan represents individuals and closely held entities in criminal tax investigations and prosecutions/appeals, foreign bank reporting, civil tax controversy and litigation, sensitive-issue or complex civil tax examinations and administrative tax appeals, and federal and state white-collar criminal investigations including money laundering, Bank Secrecy Act, public corruption, FARA, campaign finance, antitrust, and health care fraud. Since entering private practice, he has handled many civil and criminal cryptocurrency matters. He is also a Fellow of the American College of Trial Counsel. Evan is a magna cum laude graduate of Cornell Law School.

On January 9, 2023, the US Supreme Court heard argument in his In Re Grand Jury case but issued a “Denied as Improvidently Granted” order on January 23, 2023.