Harry is the subject of a criminal investigation being conducted by the IRS. Harry received from his accountant certain documents relating to the preparation of his tax returns. Harry then sent these documents to his attorney who was hired to assist the accountant in connection with the tax investigation. Upon learning of the location of the documents, the IRS subpoenaed the documents prepared by the accountant that are in the possession of Harry's attorney. The attorney seeks to quash the subpoena.

What is the likely outcome of his effort?

a The attorney will succeed because the forced disclosure of the content of the documents would violate Harry's privilege against self-incrimination

b Both the attorney will not be successful because the act of producing the documents does not compel Harry to produce anything and the attorney will not succeed because the existence and location of the tax documents are a foregone conclusion

c The attorney will not succeed because the existence and location of the tax documents are a foregone conclusion

d The attorney will not be successful because the act of producing the documents does not compel Harry to produce anything