EXAMPLE:
Ivan is charged with tax evasion. He hires an attorney to prepare the case, and the attorney hires an accountant to compute Ivan’s income. Because the attorney hires the accountant, the accountant is working for the attorney, not for Ivan. The accountant’s report is the work product of the attorney and therefore cannot be obtained by the Internal Revenue Service.
If Ivan hires the accountant and then presents the accountant’s report to the attorney, the report would not be considered a privileged work product and would be discoverable by the IRS.
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Source: Barron's Dictionary of Legal Terms, Steven H. Gifis, 5th Edition; ©