American Bar Association, Criminal Litigation
The ABA Criminal Litigation Newsletter published an article co-authored by Doreen Klein on United States v. Textron in its summer 2009 issue. As described in the article, the cause of the controversy was the question of whether the Internal Revenue Service (IRS) could gain access to Textron’s tax accrual work papers—documents identifying potential weaknesses in the taxpayer’s returns, which included in-house counsel’s assessments of the company’s ability to prevail in litigation against the IRS as well as dollar amounts reserved to reflect the possibility that the company might lose.
The full article can be found here.