Tax accrual work papers created to identify tax positions potentially subject to IRS challenge, estimate the probability of the challenges’ success and calculate the reserve funds required to satisfy additional tax liability are not documents prepared “in anticipation of litigation or for trial” and therefore are not protected work product. See United States v. Textron, Inc., 2009 WL 2476475 (2009).
To demonstrate that disclosure of documents claimed to be privileged or entitled to work product protection was inadvertent, it is sufficient simply to show that disclosure was a mistake. See Coburn Group, LLC v. Whitecap Advisors, LLC, 2009 WL 2424079 (2009).
Unless preparation for litigation is the primary purpose of an ombudsman investigation, documents created as part of the investigation are not entitled to work product protection. See Pinstripe, Inc. v. Manpower, Inc., 2009 WL 2252137 (2009).
Pat McGrath
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