federaltaxcrimes.blogspot.com/2020/04/fifth-circuit-rejects-attorney-client.html
taxlitigator.files.wordpress.com/2021/06/justices-asked-to-uphold-attorney-privilege-in-tax-client-list-row-law360.pdf
taxlitigator.me/2021/06/18/law360-tax-authority-justices-asked-to-uphold-attorney-privilege-in-tax-client-list-row/
See also:
www.hklaw.com/en/insights/media-entities/2023/04/the-supreme-court-punts-in-in-re-grand-jury#page=1