The privately-held company headed by lame duck president Donald Trump, the Trump Organization, is attempting to invoke attorney-client privilege to keep records from being transferred to the New York State Attorney General as required by subpoenas, ABC News reports.

The state AG is reportedly looking into a number of legal issues regarding Trump and his enterprises, including the alleged manipulation of the stated value of properties to take advantage of tax programs or tax credits.

One issue is a $21 million tax credit the Trumps receive for the 230-acre Seven Springs estate, which the Trump Org has claimed at various times to be a retreat for the Trump family, a potential real estate development site, or a land preserve.

If the site is a land preserve, it is eligible for state tax credits. However, if it's sole purpose is as a personal retreat for the Trump family, as it was recently listed on the Trump Org website, it is not eligible for business write-offs as the Trumps have reported in the past. The Trumps initially claimed they were going to develop the site in Westchester County, New York as a resort and golf course, but apparently those plans fell through.

The Trump Org is trying to prevent records from consultations with an engineer, Ralph Mastromonaco, who helped develop the appraisal. While there is attorney-client privilege, there is no such thing as engineer-client privilege.

The NY Attorney General may be seeking records from Mastromonaco to determine what the fair market value of the property was determined to be, versus what the Trumps reported. They may also be looking for information on what projects Mastromonaco was asked to estimate, as a way to determine the Trumps' plans for the property.