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The NAM filed an amicus brief in the U.S. District Court for the Western District of Washington supporting protection of confidential communications between taxpayers and their non-attorney tax advisors. Federal law under the “tax Privilege” generally makes such communications confidential, but an exception exists for communications relating to “the promotion of the direct or indirect participation” in a “tax shelter.” While a tax shelter is broadly defined, “promotion” is not, and the government wants to remove routine tax advice and common tax planning from the protections of the tax privilege, which would make it more difficult for manufacturers access to important tax advice. The NAM filed an amicus brief arguing that Congress did not intend such a broad interpretation, tax policy favors the free flow of information between taxpayers and their advisors, and routine advice should not make a tax advisor a promoter of a tax shelter. The court refused to consider NAM's or any other amici briefs and the case was closed in 2017.