Many people are aware of the concept that communications between clients and their attorneys are "privileged" but the fine lines of that privilege are not often understood. It is important to be conscious of the limits of that privilege because the forced disclosure of a communication that the client or the attorney assumed would remain confidential might not only be embarrassing, but could have damaging, and possible criminal, consequences.

This was brought into sharp focus recently when the U.S. Supreme Court heard argument in January relating to an order in a criminal investigation compelling a law firm to turn over documents sent to its client that contained both legal and accounting advice. (In re Grand Jury, No. 21-1397.)

The case involved a criminal investigation where the grand jury requested that a law firm, hired by the defendant to prepare tax returns, turn over its records regarding its work. The law firm refused but was soon ordered to do so by a district court judge unless the "primary purpose" of the records, which apparently contained both legal advice and accounting information, was legal advice.