In Re Summons Issued to Ernst & Young, LLP

CALABRIA, Judge.

Wal-Mart Stores, Inc. (“intervenor”) appeals an order denying intervenor’s motion to dismiss and an order compelling Ernst & Young, LLP (“E&Y”) to comply with a North Carolina Department of Revenue Administrative summons. We affirm the order denying the motion to dismiss and remand for an in camera review to determine whether E&Y’s documents are privileged.

In 1995, E&Y provided consulting services to intervenor to implement tax shelters designed to reduce state corporate income taxes. In 1996, E&Y also provided consulting services to establish real estate investment trusts…