United States v. Stein

MEMORANDUM OPINION

KAPLAN, District Judge.

Defendant Carol Warley was a partner in KPMG LLP (“KPMG”), one of the world’s largest accounting firms. She was questioned in the course of an IRS investigation by attorneys hired by KPMG. When that investigation gave way to a threatened indictment of KPMG, the firm, in an effort to curry favor with prosecutors and avoid prosecution, waived its attorney-client privilege and gave the government documents embodying the substance of the attorneys’ communications with Ms. War-ley. Warley contends that the attorneys were representing her as well as KPMG,…