Document Type
Article
Publication Date
January 2015
Disciplines
Law | Tax Law
Abstract
When examining a corporate taxpayer, the IRS often seeks special accounting documents called tax accrual workpapers. These workpapers often contain privileged documents, but the IRS does not care. It believes it is entitled to the documents despite that the work product doctrine protects the documents from the IRS's investigation authority. Although the law seems clear, some courts appear to have ignored the law and permitted the IRS to obtain the documents in some cases. Differing results under similar circumstances have made the law less clear. The IRS should stop trying to obtain taxpayers' work product, and the Supreme Court should clear up the law with respect to these documents.
Publication Title
60 South Dakota Law Review 232
Recommended Citation
Allen Madison, The Denial of IRS Access to Its Adversary's Playbook, 60 South Dakota Law Review 232 (2015)