On January 21, the Court of Appeals for the First Circuit, in a 2-1 decision, affirmed in part and remanded in part the decision of the trial court in United States v. Textron, 507 F. Supp. 2d 138 (D.R.I. 2007). In a vigorous and thorough decision, the First Circuit resoundingly decided in favor of the taxpayer on the critical issue of whether tax accrual workpapers can constitute protected work product.[1] The court remanded the case for further consideration of the issue of waiver. The key to the court’s decision was its holding that documents that serve both a litigation purpose and business purpose, commonly referred to as dual purpose documents, can constitute work product.
Please see full update for more information.
Please see full publication below for more information.