- 11 - respondent’s agents during an examination of Surgery Center’s tax returns for 1999 and 2000), and the “dissemination” of the exhibits to respondent. International responds: “Even if true, not one of these alleged disclosures operates as a waiver of the attorney-client privilege attaching to Mr. Kelly’s letters. The reason is simple: the privilege belonged at all times to SCG [Surgery Center]. Consequently, only the entity (through the Manager) has the power to effect a waiver. The actions of SCG’s tax matters partner and accountants could not waive SCG’s privilege. As Professor Rice expresses the general rule: Waiver of the attorney-client privilege can be either express or implied. Express waivers are less common. More often than not, waivers must be found by implication from client conduct that is inconsistent with any reasonable claim of confidentiality and that would make maintenance of the privilege unfair. * * * Rice, Attorney-Client Privilege in the United States, sec. 9:22, at 56-57 (2d ed. 1999) (footnotes omitted); see, e.g., Hanson v. AID, 372 F.3d 286, 293-294 (4th Cir. 2004) (“A client can waive an attorney-client privilege expressly or through his own conduct. Implied waiver occurs when a party claiming the privilege has voluntarily disclosed confidential information on a given subject matter to a party not covered by the privilege.” (Citation omitted.)). Moreover: Regardless of whether the client intended to waive the attorney-client privilege protection by his conduct, the client’s failure to take reasonable precautions to preserve the confidentiality of attorney-client communications can result in the destruction of their privileged protection. * * *Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011