Kovel agreement. This unique mechanism extends attorney-client privilege to communications with accountants when an attorney employs them to assist in providing legal advice, offering much-needed relief to taxpayers facing IRS scrutiny and providing them with a profound sense of reassurance in a challenging situation."

In his BlueSky thread, Shamsian noted, the Kovel agreement "can also be used by public relations professionals. If Steve Bannon was making a promotional 'documentary' for Jeffrey Epstein, that would explain" why none of that footage has been released publicly.

"The existence of a Kovel agreement would explain something odd that Jeffrey Epstein's brother, Mark, told me years ago," Shamsian continued. "He said Bannon claimed the footage was protected by attorney-client confidentiality — even though Bannon isn't a lawyer."