Magnolia West Properties, LLC, Magnolia West Manager, LLC, Partnership Representative, Docket No.  6924-23, filed 2/27/26, boasts an impressive four (count ’em, four) trusty attorneys from each degree of latitude. And IRS’s four-person crew is no less credentialed.

But as Branertonians these eight (count ’em, eight) worthies are a wee bit short of the mark, according to Judge Ronald L. (“Ingenuity”) Buch.

One of IRS’ stalwarts apparently sent two (count ’em, two) letters on the same day, one to third parties and one to Magnolia, whereby the Magnolias claim he ambushed them. But Judge Ingenuity Buch finds he rectified the situation within eight (count ’em, eight) days, Order, at p. 4.

The attorneys had Branertoned with partial success, when the usual jumpball over privilege commenced. And here the Magnolias, seeking a Rule 103 protective order, are short of substance.

“In sum, Magnolia West asks us to issue a protective order to preserve privileges that Magnolia West has not established. Magnolia West asks us to order the Commissioner to destroy documents that he obtained permissibly and in a manner that allowed both the third parties and Magnolia West to preserve any privileges that might apply. And Magnolia West asks us to order the Commissioner to comply with a rule that does not apply to the actions undertaken by the Commissioner. We will deny the motion, but we will do so without prejudice. Magnolia West may be entitled to a protective order if it provides sufficient information to establish the applicability of a privilege (and the absence of a waiver) on a document-by-document basis.” Order, at p. 5.

So try again, but until then, no protective order.

Taishoff says preface every privilege claim by preparing an item-by-item privilege log in advance of your motion. It concentrates your mind, and will concentrate the judge’s mind, wonderfully.