Tax Court holds that IRS litigation memos are protected work product.

Tax Adviser, The, December, 2007 by Beavers, James

The Tax Court held that the IRS did not have to turn over memos prepared by IRS personnel during the course of litigation because the memos were protected by the work-product privilege and the IRS had not waived the privilege with respect to the documents.

Background

Thomas and Bonnie Ratke (the taxpayers) timely filed their 1993 federal tax return. In 1996, the IRS sent the taxpayers a notice of deficiency for additional taxes and penalties for 1993. On March 29, 1996, the taxpayers fried suit in the Tax Court disputing the entire amount of the deficiency. On the same day, they also sent the IRS an amended return for 1993 that showed an additional deficiency for the year. In May 1996, the IRS made an assessment for the deficiency amount the taxpayers...

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