Work Product Protection for Tax Accrual Workpapers: U.S. v. Deloitte Revives Hope for Taxpayers Despite Textron

Tax Management Memorandum
01.03.11
In this article, George Hani discusses the recent decision by the D.C. Circuit in U.S. v. Deloitte. According to Hani, the D.C. Circuit’s opinion is noteworthy in a number of respects. First, the decision exacerbates a split among the circuits over whether the work product doctrine protects tax accrual workpapers. Second, the opinion sharpens the dialogue around the work product analysis by focusing on the content of the document in question rather than the role that the particular document may play in business. Finally, the D.C. Circuit is the first circuit court to address the important question of whether the protections afforded by the work product doctrine are waived by making the documents with protected material available to the independent auditor as part of the audit of the financial statements.
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