Textron: work product privilege and FIN 48

Journal
Joseph, A.
United States
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2007 (Volume 9), No. 6
FormatPDF
EUR
40
| USD
45
(VAT excl.)

This article considers the recent decision of the US District Court for the District of Rhode Island in United States v. Textron Inc. and subsidiaries, specifically in the context of FIN 48. The work product privilege as it relates to taxpayers in their dealings with the Internal Revenue Service is also analysed.