The following excerpt is from United States v. Sanmina Corp., 968 F.3d 1107 (9th Cir. 2020):
"The attorney-client privilege may extend to communications with third parties who have been engaged to assist the attorney in providing legal advice," Richey , 632 F.3d at 566, as well as to communications with third parties "acting as agent" of the client. United States v. Landof , 591 F.2d 36, 39 (9th Cir. 1978). "If the advice sought is not legal advice, but, for example, accounting advice from an accountant, then the privilege does not exist." Richey , 632 F.3d at 566 (citation omitted). Thus, we have recognized several contexts in which communications with attorneys for the purpose of non-legal advice are not privileged.1 In general, however, "[i]f a person hires a lawyer for advice, there is a rebuttable presumption that the lawyer is hired as such to give legal advice, whether the subject of the advice is criminal or civil, business, tort, domestic relations, or anything else." United States v. Chen , 99 F.3d 1495, 1501 (9th Cir. 1996). This "presumption is rebutted when the facts show that the lawyer was employed without reference to his knowledge and discretion in the law. " Id .
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