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Taxation & Estate Planning

: TaxProf Blog

En Banc First Circuit Reverses Panel, Gives IRS Access to Textron's Work Papers

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The First Circuit today, in a 3-2 en banc decision, reversed the 2-1 panel and held that Textron's tax accrual work papers were not protected under the work product doctrine and thus had to be turned over to the IRS in its tax shelter investigation. United States v. Textron, Inc.,...

Full post as published by TaxProf Blog on August 13, 2009 (boomark / email).

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