Discovery Request Improperly Denied; Bank Made Substantial Showing that Enforcement Would Infringe on Work-Product Privilege (Wells Fargo, DC Minn.)

A bank’s request to depose three government witnesses prior to the evidentiary hearing on its motion to quash an IRS summons seeking its tax accrual work papers was improperly denied. The bank made a substantialshowing that enforcement of the summons might infringe on its right to invoke the work-product privilege. Moreover, in cases where the taxpayer is alleging thatthe government has an improper purpose for the summons discovery is appropriate and should be allowed.

Wells Fargo & Co., DC Minn., 2011-2 ustc ¶50,482

Other References: Code Sec. 7602

CCH Reference – 2011FED ¶42,827.16

CCH Reference – 2011FED ¶42,827.5068

Tax Research Consultant

CCH Reference – TRC IRS: 21,402.35

AUTHOR

Wolters Kluwer Tax and Accounting

Wolters Kluwer Tax and Accounting is a leading provider of software solutions and local expertise that helps tax, accounting, and audit professionals research and navigate complex regulations, comply with legislation, manage their businesses and advise clients with speed, accuracy and efficiency. Wolters Kluwer Tax and Accounting is part of Wolters Kluwer N.V. (AEX: WKL), a global leader in information services and solutions for professionals in the health, tax and accounting, risk and compliance, finance and legal sectors. We help our customers make critical decisions every day by providing expert solutions that combine deep domain knowledge with specialized technology and services. Wolters Kluwer reported 2016 annual revenues of €4.3 billion. The company, headquartered in Alphen aan den Rijn, the Netherlands, serves customers in over 180 countries, maintains operations in over 40 countries and employs 19,000 people worldwide. Wolters Kluwer shares are listed on Euronext Amsterdam (WKL) and are included in the AEX and Euronext 100 indices. Wolters Kluwer has a sponsored Level 1 American Depositary Receipt program. The ADRs are traded on the over-the-counter market in the U.S. (WTKWY).

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