Work Product Privilege Waived For Penalty Defense Documents

The Court of Federal Claims has held that a taxpayer waived possible work product privilege for tax reserve workpapers by claiming reliance on the advice of its independent auditor in order to avoid penalties. The case is an example of where a party cannot "use privilege as a shield but avoid it as a sword."

See Jeremiah Coder, "Work Product Privilege Waived For Penalty Defense Documents, Court Holds," Tax Notes (2012 TNT 15-1, Jan. 23, 2012).

Posted by Andrew Hodes, Associate Editor, Wealth Strategies Journal.