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Keywords

attorneyappealleasecommon lawattorney-client privilege
attorneyappealleasecommon lawattorney-client privilege

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U.S. v. Sindel, 53 F.3d 874, 75 A.F.T.R.2d 95-1894, 63 USLW 2719, 95-1 USTC P 50,237

Facts

Attorney Richard Sindel received cash payments for legal services rendered to two clients, John Doe and Jane Doe, and reported these transactions to the IRS using Form 8300, omitting identifying information about the payors. After the IRS issued a summons for the missing information, Sindel argued that disclosing this information would violate his ethical duties and his clients' constitutional rights. The district court ordered Sindel to comply with the summons, leading to this appeal.

Attorney Richard Sindel received cash payments for legal services rendered to two clients, John Doe and Jane Doe, and reported these transactions to the IRS using Form 8300, omitting identifying information about the payors. After the IRS issued a summons for the missing information, Sindel argued that disclosing this information would violate his ethical duties and his clients' constitutional rights. The district court ordered Sindel to comply with the summons, leading to this appeal.

Issue

The main legal issues were whether the attorney-client privilege protected Sindel from disclosing client information to the IRS and whether the enforcement of the IRS summons violated his clients' constitutional rights.

The main legal issues were whether the attorney-client privilege protected Sindel from disclosing client information to the IRS and whether the enforcement of the IRS summons violated his clients' constitutional rights.

Rule

The court applied the federal common law of attorney-client privilege, which generally does not protect client identity and fee information, and considered the Missouri Rules of Professional Conduct, which do not expand the scope of the exemption beyond federal law.

The court applied the federal common law of attorney-client privilege, which generally does not protect client identity and fee information, and considered the Missouri Rules of Professional Conduct, which do not expand the scope of the exemption beyond federal law.

Analysis

The court analyzed Sindel's claims under the federal common law of attorney-client privilege and the Missouri Rules of Professional Conduct, concluding that the information regarding payments on behalf of John Doe was not protected from disclosure. The court found that Sindel could not release information about Jane Doe without revealing confidential communications, thus applying the special-circumstance exceptions to the privilege.

The court analyzed Sindel's claims under the federal common law of attorney-client privilege and the Missouri Rules of Professional Conduct, concluding that the information regarding payments on behalf of John Doe was not protected from disclosure. The court found that Sindel could not release information about Jane Doe without revealing confidential communications, thus applying the special-circumstance exceptions to the privilege.

Conclusion

The court affirmed the district court's order requiring Sindel to disclose information regarding John Doe but vacated the order concerning Jane Doe.

The court affirmed the district court's order requiring Sindel to disclose information regarding John Doe but vacated the order concerning Jane Doe.

Who won?

The prevailing party was the United States, as the court upheld the enforcement of the IRS summons for John Doe's information while vacating it for Jane Doe.

The prevailing party was the United States, as the court upheld the enforcement of the IRS summons for John Doe's information while vacating it for Jane Doe.

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