Attorney Not Entitled to Quash Summons; Summons Not Overbroad and Not Violative of Attorney-Client Privilege

An attorney’s petition to quash an IRS third-party summons requiring a bank to produce the individual’s records on the lawyer’s escrow account was denied. The government established a prima facie case for enforcement under Powell, which the individual failed to rebut.

The attorney’s contention that the summons was overbroad lacked factual basis because the summons did not seek documents beyond the tax years at issue and it identified the applicable period. Further, the attorney’s argument that the records were protected by the attorney-client privilege was also rejected. The bank’s records did not contain communications between the attorney and his clients.