No Waiver in Accounting Firm Workpaper Case, D.C. Circuit Holds

The U.S. Court of Appeals for the District of Columbia Circuit ruled June 29 that the government could not compel an accounting firm to disclose a taxpayer's workpapers containing attorney work product because the documents were privileged and no waiver had occurred. United States v. Deloitte LLP, 2010 U.S. App. LEXIS 13226 (D.C. Cir. 2010)

The D.C. Circuit's decision affirmed a district court's ruling that two documents the government sought to compel from an independent auditor in a partnership tax suit are protected by the work product doctrine, but it remanded the case to the district court to determine whether a third document is entirely work product.

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