Professor Ventry Comments on Ruling for ABA Section of Litigation

Professor Dennis J. Ventry, Jr. commented on a recent ruling of the First Circuit Court of Appeals for an article in The ABA Section of Litigation authored by Robert C. Rodriquez '02.  Professor Ventry agreed with First Circuit's majority position in United States v. Textron, which held that attorney work-product doctrine does not shield "tax accrual work papers" from an Internal Revenue Service summons even though the documents were prepared by in-house counsel and contain legal insight and analysis.

"You have to look at why the documents were prepared," Ventry said. In Textron's case, "it was to comply with federal securities law. The papers exist exclusively because of disclosure requirements regardless of any prospect for future litigation," he notes.  Textron's dispute with the IRS arose several years after the tax accrual work papers were prepared, Ventry added.

Professor Ventry is an expert in tax policy and has written widely on the subject. His research interests include family taxation, tax expenditure analysis, legal ethics and professional standards, tax and legal history, tax compliance and administration, and public finance.

"Work-Product Protection Denied to Tax Accrual Workpapers" article