Valero Energy Corp. v. US, No. 08-3473

In an appeal from the District Court's order denying Petitioner's motion to quash an IRS subpoena, the order is affirmed where the services provided to Petitioner by its accounting firm constituted "promotion of a tax shelter" under 26 U.S.C. section 7525(b)(2), and thus the tax practitioner-client privilege did not protect the documents at issue.

Read the full decision in Valero Energy Corp. v. US, No. 08-3473.

Appellate Information:

Appeal from the United States District Court for the Northern District of Illinois, Eastern Division.
No. 06 C 6730--Matthew F. Kennelly, Judge.
ARGUED FEBRUARY 18, 2009
DECIDED JUNE 17, 2009

Judges:

Before ROVNER, EVANS, and TINDER, Circuit Judges.

Opinion by EVANS, Circuit Judge.