U.S. v. Deloitte: Expansion of Work Product Doctrine in Tax Controversies
Protecting Confidentiality of Internal Tax Documents From the IRS
Recording of a 90-minute premium CLE/CPE webinar with Q&A
This CLE course will analyze evolving case law on the scope of attorney work product for corporate tax documents; discuss the implications of Deloitte on the protection of tax documents and for the new IRS mandate on reporting of uncertain tax positions; and provide strategies for protecting corporate tax documents.
- U.S. v. Deloitte
- District court ruling
- Comparison to U.S. v. Textron
- Other circuit cases
- Impact of Deloitte decision
- Application of the “in anticipation of litigation” standard
- In IRS summonses
- Implications for interpreting Rule 26(b)(3)
- Implications for IRS mandate for reporting uncertain tax positions
- Strategies for protecting internal corporate tax documents
The panel will review these and other key questions:
- How have the courts treated privilege and work product with regard to tax accrual workpapers and other internal tax documents?
- What are the implications of U.S. v. Deloitte for interpreting Rule 26(b)(3)?
- What are the implications of Deloitte for a corporate taxpayer's obligation to report uncertain tax positions?
- What steps should tax counsel take to maintain confidentiality of client information in tax matters?
Jonathan M. Prokup
His practice encompasses a broad array of tax matters, from structuring complex financial transactions to representing... | Read More
His practice encompasses a broad array of tax matters, from structuring complex financial transactions to representing clients in tax controversies. He has particular expertise with transfer pricing and the tax consequences of cross-border financial transactions, including structuring and defense of sale-leaseback transactions, synthetic leases, repurchase agreements, and illiquid swap contracts.Close
Morrison & Foerster
He is a federal tax litigator and tax controversy specialist who previously in his career litigated for the Justice... | Read More
He is a federal tax litigator and tax controversy specialist who previously in his career litigated for the Justice Department. His client work covers both large public and private companies (particularly in the finance, technology and real estate sectors), as well as partnerships, trusts and individuals.Close
McDermott Will & Emery
He focuses his practice on tax controversy and litigation issues. Prior to joining the Firm, he worked with an... | Read More
He focuses his practice on tax controversy and litigation issues. Prior to joining the Firm, he worked with an international law firm where his practice focused on federal tax law issues relating to planning and controversy matters. He also worked on a series of tax shelter cases brought by investors against an investment advisor in numerous state and federal courts throughout the United States.Close