Kevin Kenworthy discusses the DC Circuit Court’s decision in Deloitte, in which the court’s findings differ significantly from the First Circuit's opinion in US v Textron regarding tax accrual workpapers.

According to Kenworthy, "The IRS may try to distinguish this decision or simply ignore it, but the case boldly underscores a deep split among the circuit courts concerning whether documents that support the financial accounting treatment of contingent tax liabilities come within the work product protection. Depending on how this split is ultimately resolved, the IRS may have to rethink their current approach," he said.