U.S. Supreme Court

Case Status


Docket Number



Cert. Denied


Questions Presented

Whether the work-product privilege in Federal Rule of Civil Procedure 26(b)(3), which protects documents that are "prepared in anticipation of litigation or for trial," is limited to documents that are prepared for use in litigation.

Case Updates

Cert. petition denied

May 24, 2010

U.S. Chamber urges Supreme Court to review work product protection of tax workpapers

January 27, 2010

NCLC urged the Supreme Court to grant review of a cramped First Circuit decision denying work product protection to tax workpapers prepared by counsel to assist Textron in complying with its regulatory obligations and in making litigation and/or settlement decisions. In this case, Textron had prepared workpapers to assist its independent auditor with its work on the company's financial statements. The IRS filed a claim against Textron arguing the company was utilizing a tax shelter. Limiting work product protection to documents “used” in litigation, the First Circuit ruled that the workpapers could not be protected from disclosure to the government. In its brief, NCLC argued that the decision ignores the purpose of the work product protection, threatens the attorney-client relationship, and punishes businesses for their prudent reliance on counsel.

Case Documents