T hi s di s pos i t i on i s notappr opr i a t e f orpubl i c a t i on and i s notpr e c e de nt * e xc e pta s pr ovi de d by 9th C i r . R . 36- 3.

T he H on orabl e M ark W . B ennett , D i stri ctJudg e f or the N orthern ** D i s tr i c tof

I ow a , s i tt i ng by de s i gna t i on.

NOT F OR P UB L I CAT I ON UN I TE D STATE S C OU RT OF APPE ALS F O R T H E N IN T H C IR C U IT STEV EN A . SEA RS, P et i t i on er- A pp el l ee , v. UN I T E D S T AT E S OF AME R I C A, R e s p o n d e n t - A p p e lla n t. N o. 08- 56899 D . C. N o . 8 : 0 8 - c v - 0 0 7 6 9 - D O CM LG ME MOR AN DU M *

A pp ea l fr om the U ni t ed S t at es D i stri ctC ou rt f o rth e C e n tr a l D is tr ic t o f C a lif o rn ia D a vi d O . C a rt e r , D i s tr i c tJ udge , P r e s i di ng A r gue d a nd S ubm i tt e d J une 11, 2010 P a s a d e n a , C a lif

o rn ia B ef ore: G O O D W IN , R A W L IN S O N , C i rc ui tJudg es , and B E N N E T T , D i stri ct Judg e. **

Th e U n i t e d St a t e s ap p e a l s a n o r d e r , i n p r o c e e d i n g s p u r s u a n tt o 2 6 U . S. C. § 7609, qua s hi ng thos e pa rt s of I R S s um m ons e s t o thi r d- pa rty f i na nc i a l i ns t i tut i ons 

# FI LED AU G 24 2010 M OLLY C. DW Y ER, CLERK U . S. C O U R T OF APPE ALS2

se eki ng cl i ent -i dent i fy i ng i nform at i on i n acc ou nt s of S t even A . S ears , an att orney and cert i fi ed pu bl i c a cc ou nt ant . T he sum m on se s w er e i ss ued as partof a c ri m i nal i nv es t i gat i on of S ears ’ s t ax l i abi l i t i es for 200 2 throu gh 20 07 . T he di stri ctcourt hel d thatcl i ent s’ nam es w er e i rr el evantt o the IR S ’ s i nv es t i gat i on and that d is c lo s in g th e m w o u ld b e “ta n ta m o u n t” to r e v e a lin g p r iv ile g e d c o m m u n ic a tio n s . W e r e ve r s e a nd r e m a nd. 1. I n thi s c a s e , the I R S di d notr e c e i ve na m e - r e da c t e d c opi e s of the re qu es t ed re cords, the IR S coul d n otye tdet erm i ne w hether there w er e di s c r e pa nc i e s be tw e e n the r e c or ds a nd the t a x r e turns , a nd the di s tr i c tc ourtdi d not p erfo rm an y i n ca m era e xa m i na t i on of the unr e da c t e d r e c or ds t o de t e rm i ne the r e le v a n c e o f

th e c lie n ts ’ n a m e s . C o m p a re D avi d H. T

edder & A ss ocs. , Inc. v. U ni ted Stat es , 77 F . 3d 1166, 1168- 69 ( 9th C i r . 1996) . I n the s e c i r c um s t a nc e s , “ the S e rvi c e c a n ha r dl y be e xpe c t e d t o know w he the r[ c l i e nt s ’ na m e s ] w i l l i n f a c tbe re l evantun t i l they are procured and scrut i ni ze d. ” U ni te d State s v . A r thurY

oung & C o. , 4 6 5 U .S . 8 0 5 , 8 1 4 ( 1 9 8 4 ) . T hu s, the di stri ctcourtcl earl y e rr ed i n con cl ud i ng thatcl i ent s’ nam es w er e irr e le v a n t to th e I R S ’s in v e s tig a tio n . T edder , 7 7 F. 3 d a t1 1 6 8 ( r e v i e w o f I RS s u m m o n s e n f

o r c e m e n t d e c is io n s is f

o rc le a re rr o r ) .3

2. T h i s co u rtrev i ew s de no vo the appl i c abi l i ty of the a tt orne y - c l i e nt p r iv ile g e . U

ni te d State s v . W

is e m an , 2 7 4 F .3 d 1 2 3 5 , 1 2 4 4 ( 9 th C ir . 2 0 0 1 ) . “I t is w el l -s ett l ed thatthere i s no p ri vi l ege betw ee n a bank and a depo si t or. ” R eise re r v . U ni ted Stat es , 479 F . 3d 1160, 1165 ( 9th C i r . 2007) ( c i t i ng H arris v . U

ni ted Stat es , 4 1 3 F . 2 d 3 1 6 , 3 1 9 -2 0 (9 th C i r. 1 9 6 9 )). M o re i m p o rt an t l y, fo r p resen tp u rp o ses,

“ the r e i s no c onf

i de nt i a l i ty w he r e athi r d pa rty s uc h a s aba nk e i the rr e c e i ve s or generat es the do cum ent s s ou gh tby the IR S . ” I d. T h e lim ite d e x c e p tio n to th is rul e , w he r e di s c l os ur e of c l i e nt s ’ i de nt i t i e s “ w oul d c onve y i nf orm a t i on t a nt a m ount t o a confi dent i al com m un i ca t i on , ” U ni te d State s v . B lac km an , 72 F . 3d 1418, 1424 (9 th C i r. 1 9 9 5 ), d o es n o tap p l y. W e r e ve r s e a nd r e m a nd w i th i ns truc t i ons t o gr a ntthe I R S ’ s M ot i on T o D e ny P e t i t i one r ’ s P e t i t i on T o Q ua s h A nd D e c l a r a t i on O f I R S A ge ntI n S upportT he r e of in its e n tir e ty , to d e n y S e a r s ’s P e titio n T o Q u a s h S u m m o n s e s in its e n tir e ty , a n d to en fo rce th e IR S ’ s su m m o n ses i n th ei r en t i rety. R E VE R S E D A ND R E MAND E D.