By Sarah Seifert Mallett

In United States v. Textron Inc., the Court of Appeals for the First Circuit held that the work-product doctrine does not protect tax accrual work papers prepared by lawyers from an IRS summons connected with an investigation of a taxpayer’s tax liability. The First Circuit’s decision incorrectly applied the precedent established in Maine v. U.S. Department of the Interior, misinterpreted the text and policy of Federal Rule of Civil Procedure 26(b)(3), and overlooked the widespread consequences of further fragmenting an already divided interpretation of the phrase “in anticipation of litigation.”

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Recommended Citation
Sarah Seifert Mallett, Work-Product Doctrine – The First Circuit Further Confuses an Existing Circuit Split in United States v. Textron Inc., 63 SMU L. Rev. 251 (2010)