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

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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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