IRS victory jeopardizes workpaper confidentiality

IRS victory jeopardizes workpaper confidentiality

A decision by the First Circuit Court of Appeals was a dismaying surprise to many observers. It sets a new stringent standard to claim confidentiality for tax accrual and other workpapers. What is the impact of this startling decision? What can companies do now to retain privacy for workpapers? The...

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Veröffentlicht in:The Journal of Corporate Accounting & Finance 2010-05, Vol.21 (4), p.43-51
1. Verfasser: Sonnier, Blaise M.
Format: Artikel
Sprache:eng
Schlagworte:
Confidential relationships
Federal court decisions
Litigation
Privileged communication
Working papers
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Zusammenfassung:A decision by the First Circuit Court of Appeals was a dismaying surprise to many observers. It sets a new stringent standard to claim confidentiality for tax accrual and other workpapers. What is the impact of this startling decision? What can companies do now to retain privacy for workpapers? The author examines the issues and offers some practical advice. © 2010 Wiley Periodicals, Inc.
ISSN:1044-8136
1097-0053
DOI:10.1002/jcaf.20593