Fisher v. United States
United States Supreme Court
425 U.S. 391 (1976)
IRS agents investigating taxpayers for possible tax-law violations sought tax documents the taxpayers' accountants had prepared and given to the taxpayers' defense attorneys, C.D. Kasmir and Solomon Fisher; the IRS served summonses on the attorneys directly. The attorneys resisted producing the documents, invoking their clients' Fifth Amendment privilege against self-incrimination and the attorney-client privilege. The district courts enforced the summonses; the Third Circuit affirmed as to Fisher's case, but the Fifth Circuit reversed as to Kasmir's, and the Supreme Court granted certiorari to resolve the conflict.
Whether either the Fifth Amendment or the attorney-client privilege prevents the compelled production of a client's accountant-prepared records that are in the possession of the client's attorney.