This case asks the Supreme Court to clarify whether communications involving both legal and non-legal advice (i.e., dual-purpose communications) are evaluated under the primary purpose test or the significant purpose test when determining whether communications are protected by the attorney-client privilege. The petitioner, a law firm, argues that the significant purpose test should be adopted because it is necessary to avoid deterring the communications the privilege exists to protect. The United States argues for the primary purpose test, contending that the significant purpose test would improperly and unnecessarily expand the privilege. This case has significant implications for protecting client honesty with their lawyers while also not excessively shielding the production of otherwise discoverable materials.