Opinion
S1 05 Crim. 0888 (LAK).
May 9, 2007
ORDER
The memorandum opinion dated May 1, 2007 is hereby amended by substituting the attached corrected page 11 for the original page 11.
SO ORDERED.
underlying facts, KPMG's cooperation with the USAO's investigation, and related matters. Both KPMG and the prosecution team doubtless have copies of all of these materials.
(3) Documents relating to communications between KPMG, on the one hand, and the USAO, the Justice Department, the Senate subcommittee and the IRS on the other.28 These probably include memoranda concerning meetings and telephone conversations, but may well include other materials as well. In contrast to the documents described in (1) and (2) above, materials in this category probably are internal in nature. In other words, neither KPMG nor the government is likely to have copies of the internal materials of the other.1. Correspondence Between KPMG and the IRS and the Senate Subcommittee
Category 1 is the easiest to resolve. The indictment charges the defendants with participation, along with KPMG, in a conspiracy to conceal the allegedly fraudulent tax shelters from the IRS and obstructing IRS and Senate investigations. In the circumstances, correspondence between KPMG on the one hand and the IRS or the Senate on the other is likely to "play an important role in uncovering admissible evidence, aiding witness preparation, corroborating