ACC Files Amicus in Textron v. US to Protect Work Product Doctrine

ACC filed an amicus curiae brief with the US Supreme Court on January 27 in support of a petition for a writ of certiorari in Textron v. US (Supreme Court Docket No. 09-750). This is the third brief filed by ACC in this closely watched dispute between the government and Textron which is endeavoring to assert attorney-work product protections to tax-related documents prepared by the company’s in-house lawyer.

Upon appeal by the government, the First Circuit en banc overturned their own panel’s earlier decision and ruled that tax-related documents prepared by the company’s in-house lawyer are not entitled to work product protections, suggesting they were not prepared “in anticipation of litigation,” but rather as part of the company’s regular business decision-making process.

ACC argues that if the First Circuit’s ruling is not overturned, the resulting chilled analyses of litigation scenarios by the in-house attorneys who could best advise their corporate clients will leave company executives less informed than they should be about the legal risks of business decisions. The inevitable result will be a reduction in effective self-policing and a rise in mismanaged transactions, with litigation inevitably following.

Read ACC briefs and the First Circuit decision:

ACC Amicus, Textron v. US, 1/27/10
U.S. v Textron, First Circuit Decision, 8/13/09
ACC-US Chamber Amicus Brief in US v. Textron, 4/22/09
ACC-US Chamber Amicus Brief in US v Textron, 4/8/08

Several other amicus briefs were filed with the Supreme Court in this matter and can be found at the links below:

ABA Amicus, Textron v. US, Jan. 2010
US Chamber of Commerce Amicus, Textron v. US, Jan. 2010
Council on State Taxation Amicus, Textron v. US, Jan. 2010
DRI Amicus, Textron v. US, Jan. 2010
Financial Executives International Amicus, Textron v. US, Jan. 2010
New England Legal Foundation Amicus, Textron v. US, Jan. 2010
Product Liability Advisory Council Amicus, Textron v. US, Jan. 2010
Reed Smith Amicus, Textron v. US, Jan. 2010
Tax Executives Institute Amicus, Textron v. US, Jan. 2010
Washington Legal Foundation Amicus, Textron v. US, Jan. 2010