What Work Product is Protected

Today the United States v. Textron en blanc decision came down, reversing the earlier decision saying that the spreadsheets with tax information were work product.

In some sense I expected such a result. Textron originally at the 1st Circuit had a 2-1 decision calling it work product, but the dissenting judge is apparently very well known and well regarded. He in fact pushed for the rehearing.

What this brings up is a more powerful tool for the government to use in its conflict against tax shelters. However, could this have an adverse effect in keeping tax lawyers in the dark? What will the results of today's decision be? Time will tell.

For more information go to Paul Carron's blog.