In re Grand Jury and the Future of Attorney Client Privilege



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Credit Details
Credit Hours:
Specialty Area:
Taxation Law
Credit Type:
Original Air Date:
May 2, 2023
Accredited In:

You may be able to self apply for credits in states not listed. BHBA provides CLE accreditation as described above. 

About the Program

This panel will discuss the In re Grand Jury case and will include one of the lawyers on the case itself. This case was recently argued before the Supreme Court. After the arguments, the Supreme Court reversed its decision to grant certiorari for this case and removed the case from the Supreme Court?s docket. Where does this leave the state of the law for attorney-client privilege for legal advice communications that may include business advice? In this important case, a law firm was asked to turn over documents that the firm argued are protected by the attorney-client privilege because they were made with the purpose of obtaining legal advice. However, because these communications had a dual-purpose which also included a discussion of the preparation of the client?s tax returns, which is not generally protected, the government disputed the claim. A federal district court held the firm in contempt for its failure to produce the documents, and the U.S. Court of Appeals for the Ninth Circuit upheld that ruling, which was appealed to the Supreme Court. This panel will focus on exploring the dual-purpose and tax preparation issues regarding attorney-client privilege and best practices in this new legal environment.

Meet the Speakers
S. Starling Marshall


Partner Crowell & Moring LLP (Moderator)

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.

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David Foster


Partner Kirkland & Ellis LLP

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.

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Laura Buckley


Founder Buckley Tax Law, APC

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.

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Evan J. Davis


Principal Hochman Salkin Toscher Perez P.C.

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.

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