The deliberative process privilege is used by state tax authorities to prevent the disclosure of information or documentation that may compromise the authorities’ legal position. In this edition of A Pinch of SALT, Sutherland SALT’s Marc Simonetti and Zachary Atkins explore the requirements state tax authorities must meet to assert the deliberative process privilege, the extent to which authorities may invoke the privilege, and ways taxpayers may overcome the privilege to obtain information or documentation needed to analyze audit adjustments.
Read “The Deliberative Process Privilege In State Controversy Matters,” reprinted with permission from the December 10, 2012, issue of State Tax Notes.