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


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