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United States v. Deloitte LLP
Citation:
610 F.3d 129 (2010)Facts
During an IRS examination of Dow Chemical Company’s tax returns, the government issued a summons to Deloitte LLP, Dow’s independent auditor, seeking documents related to Dow’s tax reserves. Among the documents requested was a memorandum prepared by Deloitte that summarized a meeting between Dow employees, Dow’s outside counsel, and Deloitte representatives regarding Dow’s tax position on certain transactions. Dow intervened in the enforcement proceeding, arguing that the documents were protected by the work-product doctrine because they contained the mental impressions and legal analyses of Dow’s attorneys regarding potential tax litigation. The government contended that the documents were prepared in the ordinary course of a financial statement audit, not in anticipation of litigation, and therefore were not entitled to work-product protection.
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