First Circuit En Banc Panel to Decide if Tax Accrual Workpapers are Protected Attorney Work Product

Can the IRS compel a taxpayer to produce its own internal analyses — prepared by counsel— of questionable tax positions and the likelihood of success in litigation with the IRS? That issue was addressed during the highly anticipated en banc rehearing in United States v. Textron, which took place on June 2, 2009 before the United States Court of Appeals First Circuit.