Sunday, September 30, 2012
Paul L. Creech (Hilder & Associates, Houston), Comment, I’ll Know It When I See It: Textron, Tax Accrual Papers, The Shrinking Work Product Privilege, Black Powder, Sweat, and Blood, 53 S. Tex. L. Rev. 125 (2011):
This Comment will examine the work-product privilege and its application to tax-accrual papers. Part II will explore the history and purpose of the work-product privilege, from its origin in Hickman v. Taylor to its partial codification in the Federal Rules of Civil Procedure (Rule 26) and subsequent judicial interpretations. Part III of this Comment defines tax-accrual papers, the statutory purposes for their creation, and why lawyers are part of that process. Part IV reviews the various tests courts use for determining if the work-product privilege applies, and the applicability of the doctrine to dual-purpose work product. Finally, this Comment will examine the various policy concerns regarding the application of the work-product privilege to tax-accrual papers, focusing on the incentives created (or removed), and how they affect the lawyer's ability to serve the client-company.