01/28/2010 01:43:00 PM EST
Laskin on Textron: Accrual Work Papers and Attorney Work Product Doctrine
The United States Court of Appeals for the First Circuit, sitting en banc, has ruled that tax accrual work papers, prepared by a publicly-traded corporation to produce financial statements which are certified by an independent auditor pursuant to federal securities requirements, are not protected from production by the attorney work product doctrine when requested by an IRS administrative summons. United States of America v. Textron, Inc.
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