On December 3, 2025, Justice Cohen of the New York County Commercial Division issued a decision in Berkovec v. Blue Matrix I, LLC, 2025 NY Slip Op. 34667(U), holding that the name of a potential client was not privileged, explaining:
Defendant’s cross-motion Defendant moves to compel Plaintiff to reveal the identity of an individual dubbed “Client” that sent Plaintiff emails attaching copies of documents related to the acquisition at issue. Plaintiff, who was practicing as a tax attorney at Ernst & Young at that time, asserts that these emails are protected by the attorney-client privilege because they were sent to facilitate a consultation for tax advice, though Client did not ultimately retain Plaintiff. Plaintiff further contends that he is withholding Client’s name based upon his obligations as an attorney in that he fears Defendant will retaliate against Client for disclosing this information.
The burden to establish an attorney-client relationship rests on the party asserting the privilege. Here, Plaintiff was working for an accounting firm and there is no indication that he engaged in the practice of law representing clients other than in connection with his employment. Thus, there is no credible evidence of a potential attorney-client relationship with Client. Moreover, even when there is an attorney-client relationship, generally the identity of the client is not privileged. The client’s identity may only be withheld in extraordinary circumstances where disclosure would be inconsistent with the trust and duty assumed by an attorney. Such occasions include when the disclosure would implicate the client in a crime, but even that is not always enough. Here, Plaintiff’s unsubstantiated assertion that the Client would fear reprisal from Defendant for potential breach of contract does not demonstrate such an extraordinary circumstance. Accordingly, even assuming there was a proposed attorney-client relationship between Plaintiff and Client, which again has not been established, under these circumstances the identity of the prospective Client would not be privileged.
(Internal quotations and citations omitted).