First Circuit Denies Work Product Protection For Tax Accrual Workpapers

¹ I.R.M. 4.10.20.2 (7/12/2004).

² Internal Revenue Code of 1986, as amended, § 7602.

³U.S. v. Arthur Young & Co., 465 U.S. 805 (1984), rev'g 677 F2d 211 (2nd Cir. 1982), rev'g 496 F. Supp. 1152 (D.C. N.Y. 1980).

⁴ No. 07-2631 (1st Cir. Aug. 13, 2009) (en banc).

⁵ Announcement 2002-63, 2002-2 C.B. 72.

⁶United States v. Textron Inc . , 507 F. Supp. 2d 138 (D. R.I. 2007).

⁷553 United States v. Textron Inc., F.3d 87 (1st Cir. 2009).

⁸United States v. Textron Inc . , No. 07-2631 (1st Cir. Aug. 13, 2009)(en banc) (emphasis in original).

⁹329 U.S. 495 (1947).

¹⁰ (Emphasis in original).

¹¹United States v. El Paso Co., 682 F.2d 530 (5th Cir. 1982).

¹²See FIN 48 and Tax Accrual Workpaper (TAW) Policy Update LMSB Commissioner Memorandum, LMSB-04-0507-044 (May 10, 2007).