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- Title
The Pursuit of Transparency Does Not Trump the Work Product Privilege.
- Authors
Henkel, Michelle M.
- Abstract
The article discusses the law that governs tax accrual workpapers, tax-sensitive documents and work product privilege in the U.S. It is inferred that a record may expedite the provision of financial statements and still be a secure work product. The process of evaluating a tax position involves recognition and measurement. As such, the U.S. Internal Revenue Service (IRS) has identified workpapers into audit, tax accrual and tax reconciliation. It is noted that transparency may be archived through preparation, control and disclosure of documents.
- Subjects
UNITED States; TAX laws; AUDITING; FINANCIAL statements; LINE of business reporting; FINANCIAL disclosure; CORPORATION reports; UNITED States. Internal Revenue Service
- Publication
Tax Executive, 2008, Vol 60, Issue 3, p175
- ISSN
0040-0025
- Publication type
Article