Tax Court Says IRS's 'Drift-Net' Argument to Expand Privilege Waiver Must Be Anchored in Principles

Robin Greenhouse, Roger Jones, Andrew Roberson and Kevin Spencer wrote this bylined article on Estate of Levine v. Commissioner, in which the US Tax Court rejected an IRS attack on privilege waiver principles. The authors wrote that given “a recent pattern of the IRS aggressively arguing against the assertion of privilege and work-product protections in tax audits,” taxpayers should “resist the IRS’s attempts to expand the waiver concept beyond reason and principle.”