On Christmas Eve, Williams & Connolly filed this 161-page cert. petition on behalf of Textron, asking the Supreme Court to review the First Circuit's 3-2 en banc decision (United States v. Textron, No. 07-2631 (1st Cir. Aug. 13, 2009)) holding that Textron's tax accrual work papers were not protected under the work product doctrine and thus had to be turned over to the IRS in its tax shelter investigation.  Here is how the cert. petition frames the question presented:

Whether the work-product privilege in federal rule if Civil Procedure 26(b)(3), which protects documents that are “prepared in anticipation of litigation or for trial,” is limited to documents that are prepared for use in litigation.

Update:  ataxingmatter.

Prior TaxProf Blog coverage:

• Law Firm Commentary on the Textron Tax Work Papers Case (9/1/09)
• WSJ:  Textron Work Papers Decision Puts Corporations on Edge (8/20/09)
• En Banc First Circuit Reverses Panel, Gives IRS Access to Textron's Work Papers (8/13/09)
• Ventry:  Regions BankSettles Dispute Over IRS Access to Tax Workpapers (6/7/09)
• NLJ on Yesterday's 1st Circuit Oral Argument in Textron Tax Accrual Work Papers Case (6/3/09)
• Today's En Banc 1st Circuit Oral Argument in Textron Tax Accrual Work Papers Case (6/2/09)
• Ventry:  A Primer on Tax Work Product for Federal Courts (5/19/09)
• 1st Circuit Orders Rehearing En Banc in Textron Tax Accrual Work Papers Case (3/25/09)
• Commentary on Textron Tax Accrual Work Papers Case (1/23/09)
• Ventry:  Textron Deals Blow to IRS's Anti-Tax Shelter Efforts (1/22/09)
• NLJ:  Corporate Counsel Fight IRS in Key Work Product Protection Case (4/14/08)
• WSJ:  Textron Battles DOJ on Access to Work Papers in SILO Tax Shelter Case (6/20/06)