Ratke v. Comm'r
United States Tax Court
After this Court ruled for Ps in the instant collection case, Ps moved for an award of costs under sec. 7430, I.R.C. 1986, and then for sanctions under sec. 6673(a)(2), I.R.C. 1986. In connection with these motions, Ps seek discovery of (1) a memorandum sent by R's initial trial counsel to R's national office at the time R's answer was filed in the instant case and (2) the unredacted version of the responding memorandum sent a few months later by R's national office.
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After this Court ruled for Ps in the instant collection case, Ps moved for an award of costs under sec. 7430, I.R.C. 1986, and then for sanctions under sec. 6673(a)(2), I.R.C. 1986. In connection with these motions, Ps seek discovery of (1) a memorandum sent by R's initial trial counsel to R's national office at the time R's answer was filed in the instant case and (2) the unredacted version of the responding memorandum sent a few months later by R's national office. R provided to Ps a redacted version of the latter memorandum. R resists discovery of the unredacted memoranda, claiming work…
1Opinion of the Court
SUPPLEMENTAL OPINION
Chabot, Judge:
This matter is before us on petitioners’ motion for award of reasonable litigation and administrative costs under section 74301 as well as petitioners’ motion for sanctions under section 6673(a)(2) in the instant collection proceeding. The issue for decision is whether two memoranda prepared in connection with the case in chief are protected from discovery under the work product doctrine privilege in connection with these motions.
Background
When the petition was filed in the instant case, petitioners resided in Glendale, Arizona.
Petitioners timely filed their…
2Cases cited13 opinions
- Hickman v. TaylorSupreme Court of the United States · 1947
- Upjohn Co. v. United StatesSupreme Court of the United States · 1981
- United States v. NoblesSupreme Court of the United States · 1975
- In Re Sealed CaseCourt of Appeals for the D.C. Circuit · 1982
- Frontier Refining Inc. v. Gorman-Rupp Co.Court of Appeals for the Tenth Circuit · 1998
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3Cited by3 opinions
- Ratke v. Comm'rUnited States Tax Court · 2007
- Sterling Trading Opportunities, L.L.C. v. Comm'rUnited States Tax Court · 2007
- Thomas J. and Bonnie F. Ratke v. CommissionerUnited States Tax Court · 2007