In Uncategorized on 07/12/2016 at 15:38

No, this is not a political blog. I too have had enough political blather about e-mails. I write here about tax, specifically United States Tax Court, the “sixty buck ticket to justice.”

But Judge Buch has a lot to say about confidential e-mails on a shared server in a designated hitter, Beekman Vista, Docket No. 8393-12, filed 7/12/16.

IRS claims a shared server waives client-attorney privilege, and cites six (count ‘em, six) cases IRS claims say so.

Negatory, good buddy, says Judge Buch.

“The Commissioner broadly argues that petitioners waived all claims of privilege because petitioners disclosed the documents to each other by merely sharing a computer system. The Commissioner does not argue that there was actual disclosure, but that the mere sharing of a computer system is enough to cause waiver.” Order, at pp. 3-4.

Judge Buch then blows off IRS’s carefully researched six cases, thereby doubtless wrecking a summer intern’s weekend.

“Waiver occurs when a privileged communication is disclosed. The mere act of sharing a computer system does not demonstrate that a privileged communication was disclosed. If we were dealing with paper, what we have here is akin to keeping documents in a basement full of file cabinets. That, alone, is not a waiver.” Order, at p. 4 (Citations omitted).

Though it causes me to grit my teeth, I will refrain from any political comment.


  1. […] Taishoff, CONFIDENTIAL E-MAILS ON A SHARED SERVER. “IRS claims a shared server waives client-attorney privilege, and cites six (count ‘em, […]


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