Bernardo v. Commissioner

R filed a motion to compel production of documents. Ps objected to the production of certain documents on the grounds of attorney-client privilege, work product, or both. As to Ps' claim of privilege, R contends that, because Ps' attorneys never engaged Ps' accountant, documents prepared by and received by Ps' accountant are not privileged. As to Ps' claim of work product, R contends that documents prepared prior to the issuance of the notice of deficiency do not constitute work product because they were not prepared in anticipation of litigation. Finally, R, relying on Karme v. Commissioner,…