Taxpayer Victory in ‘Deloitte’ Breathes Fresh Air Into Continuing Battle Over Tax Accrual Work Papers

The U.S. Court of Appeals for the District of Columbia Circuit recently found in United States v. Deloitte LLP that documents related to a company's tax accrual work papers that were prepared by or maintained by the company's independent auditor are protected from Internal Revenue Service discovery by the work product doctrine.  

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