Tag Archives: IRS

U.S. Tax Court Gives Strong Boost to Computer-Assisted Review

On July 13, 2016, in Dynamo Holdings Limited P’ship v. Comm’r, the U.S. Tax Court strongly defended the taxpayer’s use of computer-assisted review in a dispute with the IRS. In a 2014 decision in the same case, the Tax Court had already endorsed computer-assisted review, namely predictive coding, as a general matter. “Predictive coding is an … Continue Reading

IRS Collection Division Embraces E-Discovery in New Guidance

The Internal Revenue Service’s Director of Collection Policy recently released Memorandum SBSE-05-0912-075, revising prior guidance to IRS collection employees on their obligations to preserve electronic and paper documents related to disputes with taxpayers.  This Memorandum generally follows existing law, but represents a welcome departure from recent guidance issued by the IRS Office of Chief Counsel … Continue Reading

The Duty to Preserve in Tax Controversies

It is boilerplate law that parties are under an obligation to preserve potentially relevant evidence when they identify a “reasonable anticipation of litigation.”  Application of that simple rule in the real world is more complicated, however, because the path to litigation is often incremental.  Particularly in commercial contexts, there are often many steps and many … Continue Reading

IRS Tries (Again) on E-Discovery

Co-authored by: Gil Keteltas The Internal Revenue Service Office of Chief Counsel recently issued Notice (CC-2012-017, Sept. 13, 2012), updating its internal procedures for complying with the agency’s e-discovery obligations.  The Notice updates and supersedes prior guidance to agency attorneys regarding their responsibilities in ensuring compliance with the agency’s e-discovery obligations.  As we discuss after … Continue Reading