Work Product Rule Protects Tax Accrual Work Papers

In a favorable decision for our client, Maine Superior Court Justice Michaela Murphy refused to grant the State Tax Assessor’s motion to compel deposition testimony relating to the taxpayer’s tax accrual (FIN 48) work papers and related documents. State Tax Assessor v. Kraft Foods Group, Inc. et al, BCD-AP-16-02 (Business & Consumer Ct., Jun. 7, 2017, Murphy, J.). Justice Murphy sits on the Business and Consumer Court (a division of the Superior Court), which hears most tax cases in Maine.  

Adopting an expansive interpretation of Maine’s work product doctrine, Justice Murphy held that the work product doctrine protects documents addressing “the potential risk of litigation,” even if the documents were prepared in part for other reasons, such as business or regulatory purposes. 

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