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Taylor Lohmeyer Law Firm v. United States
Brief of the National Association of Criminal Defense Lawyers as Amicus Curiae in Support of Appellant (in support of petition for rehearing en banc).
Argument: In Lohmeyer, the IRS issued a John Doe summons for the names of all of the clients of the Lohmeyer firm who had sought legal advice concerning off shore tax shelters. The Amicus takes the position that the purpose for which such clients seek legal advice is privileged and thus the identity of those clients who sought the advice is privileged because it would reveal their motive for seeing legal advice.