Does attorney-client privilege apply to communications between a lawyer and an accountant?
The following excerpt is from U.S. v. Zegzula, 42 F.3d 1404 (9th Cir. 1994):
The attorney-client privilege protects the client's confidential communications with an attorney, or the attorney's agent, for the purpose of securing legal advice from the attorney. United States v. Gurtner, 474 F.2d 297, 298 (9th Cir.1973). Where a client has hired both an accountant and a lawyer on the same matter, communications with the accountant are not protected "[i]f what is sought is not legal advice but only accounting service ... or if the advice sought is the accountant's rather than the lawyer's." Id. at 298-99. Communications with an accountant or a lawyer for the purpose of preparing a tax return involve accounting rather than legal services and are not privileged. United States v. Abrahams, 905 F.2d 1276, 1283-84 (9th Cir.1990).
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