Balancing Approach to the Discoverability of Accountants' Tax Liability Workpapers Under Section 7602 of the Internal Revenue Code

Sandra K. Stratton

Note

Balancing Approach to the Discoverability of Accountants' Tax Liability Workpapers Under Section 7602 of the Internal Revenue Code

Author: Sandra K. Stratton (Washington University School of Law)

Abstract

Keywords: Accounting, Discovery (Law), Tax enforcement

How to Cite: Stratton, S. (1982) “Balancing Approach to the Discoverability of Accountants' Tax Liability Workpapers Under Section 7602 of the Internal Revenue Code”, Washington University Law Review. 60(1).