Impounded

OPINION OF THE COURT

SCIRICA, Circuit Judge.

In this grand jury proceeding, the issue on appeal is whether, on the facts presented, the crime-fraud exception overrides the attorney-client privilege. In the proceedings below, the District Court declined to enforce a grand jury subpoena issued to an attorney. Citing the crime-fraud exception, the government has appealed.1

I

Over four years ago in April 1996, a federal grand jury commenced investigating the target’s business transactions and issued several subpoenas to the target’s affiliated businesses. The target’s attorney assumed responsibility…