7(1)(m)
FOIAAttorney/auditor communications and litigation-preparation materials
Attorney/auditor communications and litigation-preparation materials (attorney-client-style privilege)
Read the full statute text on /statutes →
Jump to the 24 issues decided under this provision, with a drafting brief ↓
5 upheld (no violation found) · 19 rejected (violation found) · 6 partial violation · 1 closed / insufficient info / other, out of 31 documents.
Not legal advice, and not a per-exemption ruling — this reflects each document's overall disposition. See the FAQ disclaimer.
How the Public Access Counselor has treated 7(1)(m)
Section 7(1)(m) covers attorney-client communications, attorney work product and similar litigation-preparation and auditor materials. In these decisions public bodies invoked it for emails with counsel, forwarded legal correspondence, legal billing invoices, police and investigative records, questionnaires, and updates on legal matters.
The PAC applied the exemption narrowly and in most of these matters found improper withholding. It required the public body to prove with specifics that material was truly privileged or work product, and treated purely factual status updates, general billing information such as rates, time and descriptions, and client or attorney names as not exempt. Where records contained both exempt and non-exempt information, the PAC required disclosure of the non-exempt portions.
At a glance: 31 documents from 2012 to 2025(9 binding opinions, 22 determination letters). Most often cited alongside: 7(1)(f) (Preliminary drafts, notes, and deliberative materials) (15); 7(1)(c) (Personal privacy) (9); 7(1)(b) (Private information) (4); 7(1)(a) (Confidential under other federal or State law) (3); 7(1)(n) (Employee grievance/discipline adjudication records) (2).
Recurring issues
- Whether legal billing invoices can be withheld in their entirety as attorney-client communications. (Invoices for legal services to a city, Legal invoices for attorney billing from a school district, Invoices and purchase orders for legal services)
- Whether purely factual status updates or factual portions of emails and police records qualify as privileged communications or work product. (Attorneys' emails with factual updates to clients, Police reports redacted for attorney-client privilege, Correspondence between a governor's office and a former agency director)
- Whether a public body meets its burden by generally asserting privilege without showing how the specific records are privileged. (Emails about an investigation into a school district's finances, Emails between a township and its legal counsel, Records identifying officers flagged under Brady/Giglio protocols)
- Whether forwarded attorney correspondence and attachments lose or retain protection when shared with board members or other officials. (Email attachments between school board members, Records of a payment to an alderman and a settlement agreement, A letter requesting a vote of no confidence)
Practical points
- Do not withhold legal invoices in full; disclose non-exempt billing rates, time spent, general descriptions and names unless specifically shown to be privileged.
- Provide record-specific justification for privilege rather than a blanket claim that emails with counsel are exempt.
- Treat factual updates, arrest-history answers and other factual content as presumptively disclosable even if contained in communications involving attorneys.
Summary drafted from the linked decisions and checked against them; read the decisions themselves before relying on it. Not legal advice.
All 31 documents citing 7(1)(m)
- Records of a payment to an alderman and a settlement agreementBinding opinion · Violation found
Improperly withheld records
- Email attachments between school board membersBinding opinion · Violation found
Improperly withheld records
- Records identifying officers flagged under Brady/Giglio protocolsBinding opinion · Violation found
Improperly withheld records
- A letter requesting a vote of no confidenceBinding opinion · Violation found
Improperly withheld records
- Reports to county board on official's degree-fund useBinding opinion · No violation
No violation found
- Essential employee designation recordsBinding opinion · Violation found
Violation found
- The Governor's calendar with meeting detailsBinding opinion · Violation found
Improperly withheld records
- Invoices for legal services to a cityBinding opinion · Violation found
Improperly withheld records
- Legal invoices for attorney billing from a school districtBinding opinion · Violation found
Violation found
- Correspondence between a governor's office and a former agency directorDetermination letter · Violation found
Improperly withheld records
- Emails about an investigation into a school district's financesDetermination letter · Violation found
Improperly withheld records
- Correspondence about state hiring sent to a revenue departmentDetermination letter · Violation found
Improperly withheld records
- Attorneys' emails with factual updates to clientsDetermination letter · Violation found
Improperly withheld records
- Audit reports on a board's real estate and investment activitiesDetermination letter · Violation found
Improperly withheld records
- Emails between a township and its legal counselDetermination letter · Violation found
Improperly withheld records
- Correspondence about classroom observations and integrationDetermination letter · Partial violation
Improperly withheld records
- A village's legal invoice redactions and copying feesDetermination letter · Partial violation
Partial violation found
- Misconduct complaint records involving two city employeesDetermination letter · Partial violation
Improperly withheld records
- Invoices and purchase orders for legal servicesDetermination letter · Violation found
Improperly withheld records
- Police reports redacted for attorney-client privilegeDetermination letter · Violation found
Improperly withheld records
- Emails between four individuals over three monthsDetermination letter · Violation found
Improperly withheld records
- An administrative law judge bench book on vehicle enforcementDetermination letter · Violation found
Improperly withheld records
- Legal invoices and attorney summariesDetermination letter · No violation
No violation found
- Emails withheld under attorney-client privilege and insurance exemptionsDetermination letter · No violation
No violation found
- Investigative reports on sexual harassment allegationsDetermination letter · Partial violation
No violation found
- Emails about cancellation of a protested bidDetermination letter · Closed no further action
Closed, no further action
- A risk management report on building safetyDetermination letter · No violation
No violation found
- Records provided to a village's auditorsDetermination letter · Violation found
Improperly withheld records
- Communications and a legal memo from a city planning departmentDetermination letter · Partial violation
Improperly withheld records
- Records on business transfer verification and tobacco licensingDetermination letter · Partial violation
Improperly withheld records
- Legal fee invoices for Title IX mattersDetermination letter · No violation
No violation found
Issues decided under 7(1)(m)
Individual questions the Public Access Bureau decided under this provision, with the rule it applied, grouped by outcome. Extracted automatically from the letters; check each source letter.
24 issues across 18 determination letters:15 violation found · 9 no violation.
Counts are per issue, not per letter, and come from automated extraction checked against sampled letters. Determination letters are not binding precedent.
Authorities the Bureau cites most on this issue
- People ex rel. Ulrich v. Stukel, 294 Ill. App. 3d 193, 201 (1st Dist. 1997) cited 6 times
- In re Marriage of Granger, 197 Ill. App. 3d 363, 374 (5th Dist. 1990) cited 4 times
- Cangelosi v. Capasso, 366 Ill. App. 3d 225, 228 (2d Dist. 2006) cited 4 times
- Cangelosi v. Capasso, 366 Ill. App. 3d 225, 228 (2nd Dist. 2006) cited 3 times
- Hartford Fire Ins. Co. v. Garvey, 109 F.R.D. 323, 327 (N.D. Cal. 1985) cited 3 times
- Illinois Education Ass'n v. Illinois State Board Of Education, 204 Ill. 2d 456, 470 (2003) cited 3 times
- People v. Radojcic, 2013 IL 114197, ¶ 40, 998 N.E.2d 1212, 1221-22 (2013) cited 3 times
- Clarke v. American Commerce National Bank, 974 F.2d 127, 130 (9th Cir. 1992) cited 3 times
How to challenge a denial on this issue
AI-generated summary of the decisions listed on this page, with each point linked to the letters it comes from. Determination letters are not binding precedent and this is not legal advice. Open the letter and check the PDF before relying on any point.
When a challenge is strong
- The public body withheld or redacted a communication that appears to be a factual update or request for information, not legal advice. The Bureau has found that purely factual communications are not privileged attorney-client communications or work product.Based on: Attorneys' emails with factual updates to clien… · Attorneys' emails with factual updates to clien… · Emails about an investigation into a school dis…
- The public body denied access to an audit report prepared by an outside accounting firm or external auditor, claiming the internal audit exemption. The internal audit exemption under section 7(1)(m) does not apply to audits conducted by external parties.Based on: Records provided to a village's auditors · Audit reports on a board's real estate and inve…
- The public body redacted only the names of attorneys or clients from legal invoices or correspondence. The identity of a client or attorney is generally not privileged, and the public body must show that disclosure would reveal confidential communications or litigation strategy.Based on: Invoices and purchase orders for legal services · A village's legal invoice redactions and copyin…
- The public body provided a blanket assertion of privilege without specific evidence for each withheld record. The Bureau requires objective indicia that each communication was for legal advice and kept confidential; blanket assertions are insufficient.Based on: Emails between a township and its legal counsel · Correspondence between a governor's office and … · A village's legal invoice redactions and copyin…
- The public body withheld communications with an adversarial party, such as a public defender, claiming attorney-client privilege. Section 7(1)(m) does not apply to communications between adversarial parties because there is no attorney-client relationship.Based on: Emails between four individuals over three mont…
When the public body usually wins
- The public body redacted detailed descriptions in legal invoices that reveal the specific nature of legal advice sought or provided. Detailed billing entries that reveal confidential attorney-client communications are exempt.Based on: Legal fee invoices for Title IX matters · Invoices and purchase orders for legal services
- The public body withheld emails or correspondence directly between agency employees and the agency's attorney that seek or provide legal advice. Communications between a public body and its attorney for confidential legal advice are exempt under section 7(1)(m).Based on: Records on business transfer verification and t… · Emails withheld under attorney-client privilege… · Correspondence about classroom observations and…
- The public body withheld an investigative report prepared by its attorney for the purpose of providing legal advice. Investigative reports prepared by attorneys to provide confidential legal advice are exempt.Based on: Investigative reports on sexual harassment alle…
- The public body withheld a record compiled by an internal auditor during a review of a public body's process. Records compiled by an internal auditor fall within the internal audit exemption.Based on: University records claimed exempt under persona…
Points to put in your letter
- If the record appears to be a factual update or request for information, argue that it is not legal advice and thus not exempt. Cite that the Bureau has found purely factual communications are not privileged.Based on: Attorneys' emails with factual updates to clien… · Attorneys' emails with factual updates to clien… · Emails about an investigation into a school dis…
- If the public body redacted only names or titles from billing records, argue that the identity of attorneys and clients is generally not privileged, and the body must show how disclosure would reveal confidential communications.Based on: Invoices and purchase orders for legal services · A village's legal invoice redactions and copyin…
- If the public body claims the internal audit exemption for a report by an outside firm, point out that the exemption only applies to internal audits, not those by private accounting firms or external auditors.Based on: Records provided to a village's auditors · Audit reports on a board's real estate and inve…
- If the public body provided only a blanket privilege log, demand that they provide objective indicia for each withheld communication, showing it was for legal advice and kept confidential.Based on: Emails between a township and its legal counsel · Correspondence between a governor's office and …
- If the communication is with an adversarial party like a public defender, argue that there is no attorney-client relationship, so the exemption does not apply.Based on: Emails between four individuals over three mont…
Common mistakes
- Assuming that any email sent to or from an attorney is automatically exempt from disclosure.Based on: Attorneys' emails with factual updates to clien… · Emails about an investigation into a school dis…
- Accepting a blanket assertion of privilege without demanding objective indicia for each record.Based on: Emails between a township and its legal counsel
- Redacting attorney or client names from invoices without showing that disclosure would reveal litigation strategy or confidential communications.Based on: Invoices and purchase orders for legal services · A village's legal invoice redactions and copyin…
- Applying the internal audit exemption to reports prepared by outside accounting firms or external auditors.Based on: Records provided to a village's auditors · Audit reports on a board's real estate and inve…
Facts to gather first
- Whether the record is an audit report prepared by an external firm rather than internal staff.
- Whether the redacted or withheld communication appears to be a factual update or request for information, not legal advice.
- Whether the public body redacted only names or titles from legal invoices or correspondence.
- Whether the public body provided a detailed privilege log or only a blanket assertion of privilege.
- Whether the communication involves an adversarial party, such as a public defender.
These notes are based on non-binding determination letters; outcomes depend on specific facts, and you should verify the full PDF of any cited decision.
Drafting brief for an AI assistant
Copy this into your assistant to help draft a request, appeal, or challenge to a denial that turns on this issue. It carries the rules and decisions, not your facts: add those yourself. Machine-readable version: foia-7-1-m.json.
Violation found (15)
Redaction of page 10 email line under 7(1)(m)
Rule: The Department failed to show by clear and convincing evidence that the redacted line reflects legal guidance sought or given, so the redaction was improper.
Violation found Communications and a legal memo from a city planning department · March 26, 2025
Section 7(1)(m) exemption for records given to external auditors
Rule: Records provided to an external auditor are not materials prepared or compiled with respect to internal audits and thus are not exempt under section 7(1)(m).
Violation found Records provided to a village's auditors · December 4, 2024
Section 7(1)(m) attorney-client privilege for Bench Book
Rule: The Bench Book is not privileged because it does not convey legal advice based on underlying confidential communications.
Violation found An administrative law judge bench book on vehicle enforcement · March 17, 2023
Section 7(1)(m) attorney work product for Bench Book
Rule: The Bench Book is not attorney work product because it was not prepared for a particular trial or hearing.
Violation found An administrative law judge bench book on vehicle enforcement · March 17, 2023
Withholding emails with Public Defender under 7(1)(m)
Rule: Section 7(1)(m) does not apply to communications exchanged by adversarial parties, as there is no attorney-client relationship or work product protection.
Violation found Emails between four individuals over three months · July 18, 2023
Redactions under section 7(1)(m) attorney-client privilege
Rule: A public body must provide objective indicia that redacted communications are confidential legal advice, not merely factual narratives involving an attorney.
Violation found Police reports redacted for attorney-client privilege · June 18, 2024
Redaction of client and attorney names under 7(1)(m)
Rule: The identity of clients and attorneys is generally not privileged and cannot be redacted absent a showing that disclosure would reveal confidential communications or litigation strategy.
Violation found Invoices and purchase orders for legal services · April 30, 2021
Withholding all correspondence with outside counsel
Rule: Not all attorney-client communications are exempt; the public body must show that each withheld communication contains or reveals legal advice or work product.
Violation found A village's legal invoice redactions and copying fees · April 8, 2019
Redaction of attorney names from legal invoices
Rule: The identity of a client or attorney is generally not privileged; redacting only names or titles from billing descriptions is improper unless disclosure would reveal confidential communications or litigation strategy.
Violation found A village's legal invoice redactions and copying fees · April 8, 2019
Whether withheld emails are exempt under section 7(1)(m)
Rule: A public body claiming section 7(1)(m) must provide objective indicia that communications were for legal advice and kept confidential; blanket privilege log assertions are insufficient.
Violation found Emails between a township and its legal counsel · October 17, 2018
Ninth request KPMG audit report under section 7(1)(m)
Rule: The internal audit exemption does not apply to audits prepared by a private accounting firm.
Violation found Audit reports on a board's real estate and investment activities · February 1, 2017
Work product exemption for withheld email
Rule: A purely factual status update that does not reveal attorney theories, mental impressions, or litigation strategy is not protected work product.
Violation found Attorneys' emails with factual updates to clients · April 8, 2016
Attorney-client privilege exemption for withheld email
Rule: An email conveying only factual information rather than legal advice is not a privileged attorney-client communication.
Violation found Attorneys' emails with factual updates to clients · April 8, 2016
Section 7(1)(m) exemption for e-mails
Rule: E-mails that merely request and furnish factual information do not reveal attorney theories, mental impressions, or litigation plans and are not work product exempt under section 7(1)(m).
Violation found Emails about an investigation into a school district's finances · November 23, 2015
Withholding legal update under section 7(1)(m)
Rule: A public body must provide objective indicia that a communication is a privileged attorney-client communication to withhold it under section 7(1)(m).
Violation found Correspondence between a governor's office and a former agency director · March 31, 2016
No violation (9)
Redaction of legal invoice details under FOIA section 7(1)(m)
Rule: Detailed descriptions of legal work revealing confidential attorney-client communications are exempt, but generic descriptions like 'telephone conference' are not.
No violation Legal fee invoices for Title IX matters · September 17, 2025
Withholding attorney-client communications under section 7(1)(m)
Rule: Communications between a public body and its attorney seeking or providing legal advice are exempt if they remain confidential and are not shared with outside parties.
No violation Records on business transfer verification and tobacco licensing · April 22, 2025
Redaction of April 18, 2024, memo email under 7(1)(m)
Rule: The email contains legal guidance from a City attorney to the Department concerning a zoning issue, and the privilege was not waived by inadvertent partial disclosure.
No violation Communications and a legal memo from a city planning department · March 26, 2025
Withholding of investigative report under attorney-client privilege
Rule: Investigative reports prepared by attorneys to provide confidential legal advice to a public body are exempt under section 7(1)(m).
No violation Investigative reports on sexual harassment allegations · October 16, 2024
Withholding e-mails under section 7(1)(m)
Rule: E-mails between Village employees and the Village's attorney seeking or providing legal advice are exempt attorney-client communications.
No violation Emails withheld under attorney-client privilege and insurance exemptions · June 6, 2024
Redaction of detailed legal billing information under 7(1)(m)
Rule: Detailed billing entries revealing the substance of confidential attorney-client communications are exempt from disclosure under the attorney-client privilege.
No violation Invoices and purchase orders for legal services · April 30, 2021
Proposed redactions of correspondence
Rule: Redactions are proper when limited to communications made to an attorney for legal advice or in which the attorney provided legal advice, and the privilege has not been waived.
No violation A village's legal invoice redactions and copying fees · April 8, 2019
Withholding of attorney-client communications under section 7(1)(m)
Rule: Section 7(1)(m) exempts communications between a public body and its attorney for confidential legal advice that would not be subject to discovery in litigation.
No violation Correspondence about classroom observations and integration · February 7, 2019
Internal audit report within section 7(1)(m) exemption
Rule: A record compiled by an internal auditor during a review of a public body's process falls within the section 7(1)(m) exemption for internal audit materials.
No violation University records claimed exempt under personal privacy · March 31, 2016