You’ll doubtless remember the joust Securitas Holdings Inc. and Subsidiaries had with IRS over certain communications from its tax advisers, which ended up with Securitas and its subsidiaries losing their privilege because of a filing with the Illinois Insurance Department. You don’t? Well, see my blogpost “Privilege Lost”, 5/29/13.

Well, today Judge Morrison shows us how to retain privilege, while using the communications in litigation.

See Estate of John F. Koons, III, Deceased, A. Manuel Zapata, Personal Representative, et al., Docket No. 19771-09, filed 11/6/14.

Remember the late John and his inventive personal rep A. Manny? No? Then see my blogpost “Less Than Meets The Eye”, 4/8/13.

Judge Morrison, relying on FRE 502(d), crafts an order letting A. Manny put in the privileged material solely to determine the deductibility of certain legal fees in the Rule 155 beancount, but that nothing is waived for any other purpose, State or Federal.

IRS can contest the privilege, A. Manny can move for a protective order, which IRS can contest, and nobody waives anything.

Read the order. Good stuff for practitioners here.