UNITED STATES OF AMERICA, Plaintiff, v. ALL ASSETS HELD AT BANK JULIUS BAER & COMPANY, LTD., GUERNSEY BRANCH, ACCOUNT NUMBER 121128, IN THE NAME OF PAVLO LAZARENKO ET AL., Defendants In Rem., 315 F.R.D. 103

Summary

HOLDINGS: [1]-In a forfeiture action for more than $250 million claimed by a former prime minister, the minister was denied a protective order concerning a Private Letter Ruling (PLR) Request and any resulting PLR under the work product doctrine; [2]-The Request was properly viewed as attorney work product because it was prepared with an eye toward future tax litigation under Fed. R. Civ. P. 26(b)(3), but a resulting PLR would be drafted by the IRS, expressing its views as to his tax liability, and public under 26 U.S.C.S. § 6110; [3]-The Request was relevant as consistent with prior orders regarding the importance of the minister's tax records to the instant litigation; [4]-Although the Request was work product the minister waived work-product protection as his disclosures to the IRS in the Request was inconsistent with the maintenance of secrecy from his foreseeable adversary, the IRS.