Law case analysis

Ernie prepared a federal income tax return for Bert. In the courses of preparing the return, Ernie had several conferences with Bert and made notes. In addition, Bert furnished Ernie with a number of documents concerning transactions in which Bert had been involved. The IRS ultimately brought suit against Bert, claiming that he had underpaid his actual tax liability by a substantial amount. The IRS arranged for a subpoena to be served on Ernie, subpoena purported to require him to produce, in court, Berts documents and the notes he had made during conversations with Bert. Ernie sought to resist the order on the basis that the conversations were held in confidence the purpose of preparing Berts tax return, and that the notes were made documents were delivered in further the sam purpose. Ernie claimed, therefore, that what the IRS sought was privileged information and that since the nor Bert had waived the privilege, he should not have to produce what the IRS sought. Is Ernies argument sought? Why or why not?