Discovery of Tax Accrual Workpapers after Textron and Deloitte
Ilya A. Lipin
Villanova University - School of Business
February 9, 2011
Practical Tax Strategies, Feb 2011
The recent decisions of Textron and Deloitte have changed the landscape of tax practice by providing new guidance as to whether tax accrual workpapers are protected from discovery by the work product doctrine. However, the conflicting results of the Textron and Deloitte holdings as well as the inconsistency among other courts add uncertainty to the law surrounding the discovery of tax accrual workpapers making it an area prone for future litigation. A thorough understanding of the Arthur Young, Textron, and Deloitte decisions will empower counsel on either side of the representation with knowledge of how to argue for or against discovery of tax accrual workpapers.
Number of Pages in PDF File: 9
Keywords: Tax, Work Product Doctrine, Textron, Discovery of Tax Workpapers.Accepted Paper Series
Date posted: March 10, 2014
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