Weekly Round-Up: The Work Product Doctrine and Tax Accrual Work Papers


In this week’s issue of the Bloomberg BNA Weekly State Tax Report, J. Walker Johnson and Cameron Arterton of Steptoe & Johnson LLP argue that the work product doctrine retains vitality, especially as it relates to tax accrual work papers. They discuss how the recent ruling of the Second Circuit Court of Appeals in Schaeffler v. United States follows other decisions that reject the reasoning of United States v. Textron Inc. (1st Cir.), which ruled that accrual work papers aren't protected against disclosure to the Internal Revenue Service by the work product doctrine.

Full text of the article can be read here.

Other highlights from the 2/5/16 issue of the Weekly State Tax Report:

* Internet Tax Provision in Limbo as Lawmakers Harden Stances

* Illinois AG to Appeal Hospital Charity Care Ruling

* Texas Comptroller: Tax Refund Case Would Wipe Out Surplus

* Tax Revenues Drop in Mineral-Rich States

Some notable developments from the State Tax Developments Tracker–Bloomberg BNA’s tool for monitoring important developments in all the states:

California Legislature Enacts Law to Clarify the Authority of Cities and Counties to Regulate Medical Marijuana Cultivation in Their Jurisdictions

Washington Department of Revenue Issues Special Notice Regarding Trailing Nexus

Nevada Tax Commission Proposes Rule Regarding Imposition, Collection, and Remittance of Sales and Use Taxes by Retailers Located Outside the State

Oregon State Senator Unveils New Corporate Tax Measure Alternative

For more information about other state tax issues, sign up for a free trial of the Bloomberg BNA Premier State Tax Library.

In other developments…  

State Corporate Income Tax Rates and Brackets for 2016, by Tax Foundation

Delaware: New Law Includes Four-Year Phase-in of Single Sales Factor Apportionment, by Deloitte Tax LLP

Compiled by Melissa Fernley