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Applicability of Privilege to Internal Investigations Upheld, Again

Client Alert | less than 1 min read | 08.12.15

In a decision preserving the strength of the attorney-client privilege, the D.C. Circuit in U.S. ex rel. Barko v. Halliburton once again vacated an order from the district court requiring KBR to produce attorney-client privileged documents created during an internal investigation. Specifically,  the D.C. Circuit granted mandamus based on the "clear and indisputable error" in the findings that (1) KBR had waived  the privilege under Rule 612 by allowing a non-lawyer, Rule 30(b)(6) witness to review the investigation  report during deposition preparation; and (2) KBR had put the investigation report into issue by mentioning the company's "investigative mechanism" in a motion for summary judgment.


Insights

Client Alert | 3 min read | 07.13.26

Amici Rally Behind Liberty Global, Urging Tenth Circuit to Rein in Economic Substance Doctrine

Following the 10th Circuit's April 21, 2026, decision affirming the disallowance of Liberty Global’s $2.4 billion deduction under the codified economic substance doctrine, I.R.C. § 7701(o), Liberty Global filed a petition for panel rehearing or rehearing en banc on June 5, 2026. That petition has since drawn significant amicus support from various industry groups representing large taxpayers, as discussed below....