Bear Creek LKB Holdings, LLC, Bear Creek Investors II, LLC, Tax Matters Partner, Docket No. 16378-21, filed 3/24/25, seeking to remove the Boss Hoss from Greenberg’s Express, encounter a most memorable phrase from a great phrasemaker.

The Bear Creeks want all communications, however preserved, between a couple RAs (hi, Judge Holmes) regarding the CPAF, and all thereof with OCC in connection with the CPAF.

Judge Christian N. (“Speedy”) Weiler rejects production of any IRS communications with OCC.

“In respondent’s response to these Requests, he objects since the Requests seek communications protected by attorney-client privilege or deliberative process. The Court agrees and finds respondent’s objection to Requests 2, 3, 4, and 5 to be well founded to the extent the Requests call for the disclosure of privileged communications. We do not see a need to create a privilege log of communication that occurred during the audit between IRS Counsel (and their client) since these communications are plainly covered by privilege. We will sustain respondent’s objections to the extent the Requests seek the disclosure of privileged communications.” Order, at p. 4.

So every communication with OCC, or wherein OCC takes part, is privileged. And that shield holds up even when IRS moves for summary J on Boss Hossery, because all that is required by law is a sign-off, however obtained and for whatever reason (or lack of reason).

Seems like only a couple of days ago taxpayers couldn’t tell their preparers what their lawyers told them without waiving privilege. See my blogpost “Holes in the Blanket,” 3/20/25.*

Was George Orwell right? Are some animals more equal than others?

* https://taishofflaw.com/2025/03/20/holes-in-the-blanket/