United States Of America et al v. Estavillo

Filing 13

ORDER granting 1 Petition to Enforce Internal Revenue Service Summons. Signed by Judge Edward M. Chen on 4/30/2012. (emclc1, COURT STAFF) (Filed on 4/30/2012)

1
2
3
4
5

UNITED STATES DISTRICT COURT

6

NORTHERN DISTRICT OF CALIFORNIA

7
8

UNITED STATES OF AMERICA, et al.,

9

Petitioners,
v.

11
For the Northern District of California

United States District Court

10

JASON ESTAVILLO,

12

Respondent.
___________________________________/

No. C-12-0438 EMC

ORDER GRANTING PETITION TO
ENFORCE INTERNAL REVENUE
SERVICE SUMMONS
(Docket No. 1)

13
14
15

The Court held a hearing on the petition to enforce the Internal Revenue Service summons on

16

April 27, 2012. Having considered the papers submitted and the oral argument presented at the hearing,

17

the Court hereby GRANTS the petition. Petitioners seek only “testimony and documents that disclose

18

the method ROY A. LEWIS used to pay Respondent JASON ESTAVILLO for Respondent’s legal

19

services.” Pet. ¶ 15. Such information is not protected by the attorney-client privilege. See United

20

States v. Blackman, 72 F.3d 1418, 1423 (9th Cir. 1995) (stating that the federal common law of privilege

21

applies and that, under the federal common law of privilege, “client identity and the nature of the fee

22

arrangement between attorney and client are not protected from disclosure by the attorney-client

23

privilege”); Tornay v. United States, 840 F.2d 1242, 1426 (9th Cir. 1988) (in a case in which the IRS

24

asked an attorney for records of financial transactions with his clients, noting that “fee information

25

///

26

///

27
28

1

generally is not privileged” and that “[p]ayment of fees is incidental to the attorney-client relationship,

2

and does not usually involve disclosure of confidential communications arising from the professional

3

relationship”).

4
5

The Clerk of the Court is instructed to enter judgment in accordance with this order and close
the file in the case.

6
7

IT IS SO ORDERED.

8
9

Dated: April 30, 2012
_________________________
EDWARD M. CHEN
United States District Judge

11
For the Northern District of California

United States District Court

10

12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28

2