A New in Camera Review Requirement for Summons Proceedings?
7 Pages Posted: 17 Apr 2018
Date Written: February 26, 2018
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.
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.
Keywords: Zolin, Summons, Tax Summons, Enforcement, 7604, Sanmina, in Camera, Attorney Client Privilege, Privilege
JEL Classification: K34, K41
Suggested Citation: Suggested Citation