United States v. Margaritas Mexican Restaurant, Inc.

ORDER

ROBERT E. LARSEN, United States Magistrate Judge.

Before the United States Magistrate Judge is the issue of whether the defendant, Margaritas Mexican Restaurant, Inc., may assert the Missouri accountant-client privilege, Mo.Rev.Stat. § 326.151, in this federal question case. Because I find that State law does not provide the rule of decision in this case, and because federal law does not recognize an accountant-client privilege, defendant Margaritas Mexican Restaurant, Inc., taxpayer H.M. Agency, Inc., and the accountant, Mr. Jeffrey Katz, may not properly rely on that privilege to avoid…