A New in Camera Review Requirement for Summons Proceedings?

7 Pages Posted: 17 Apr 2018

See all articles by Bryan Camp

Bryan Camp

Texas Tech University School of Law

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

Camp, Bryan T., A New in Camera Review Requirement for Summons Proceedings? (February 26, 2018). Tax Notes, Vol. 158, No. 9, 2018. Available at SSRN: https://ssrn.com/abstract=3149561

Bryan T. Camp (Contact Author)

Texas Tech University School of Law ( email )

1802 Hartford
Lubbock, TX 79409
United States

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