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Criminal Procedure keyed to Kamisar
Fisher v. United States
Citation:425 U.S. 391, 96 S.Ct. 1569, 48 L.Ed.2d 39 (1976)
In two separate cases, later combined, the IRS investigated taxpayers for possible civil and criminal liability under federal income tax laws. After their interviews, the taxpayers received documents from their respective accountants relating to their tax returns. The taxpayers then transferred the documents to their lawyers, whom they retained in connection with the IRS’s investigation. The IRS served a subpoena on the attorneys directing them to produce documents including the accountant’s worksheets, copies of income tax returned, and the accountant’s copies of correspondence between the accounting firm and the taxpayer. In each case, the lawyer refused to comply with the subpoena.
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