George Hani and Kevin Kenworthy Quoted in Tax Analysts Regarding Whether Schedule UTP Contains Protected Work Product

"Practitioners Consider Whether Schedule UTP Contains Protected Work Product"
Tax Analysts
10.07.10George Hani and Kevin Kenworthy, speaking at the DC Bar Taxation Section's Tax Audits and Litigation Committee meeting, discuss the recent work-product doctrine decision in Deloitte including the work-product implications for compliance with the new Schedule UTP filing requirement for Uncertain Tax Positions, specifically its concise description requirement. Hani said Deloitte gives taxpayers hope that the work product doctrine can be applied to protect tax accrual workpapers, despite a holding to the contrary in Textron. According to Kenworthy, although Announcement 2010-76 provides assurances to taxpayers that the requirement to file a Schedule UTP does not affect the IRS's policy of restraint during an examination, it does not extend that assurance to the litigation context.
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