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Tax Notes Today Quotes Rachel Partain: Tax Court Allows Predictive Coding in E-Discovery
Caplin & Drysdale

Tax Notes Today Quotes Rachel Partain: Tax Court Allows Predictive Coding in E-Discovery

Date: 9/18/2014

Tax Notes Today quoted Rachel L. Partain regarding the Tax Court's September 17 decision to allow taxpayers to use predictive coding when responding to IRS document requests. For the complete article, please visit Tax Notes Today's website (subscription required).

Excerpt taken from the article "Tax Court Allows Predictive Coding in E-Discovery" by William Davis for Tax Notes Today.
 
Rachel L. Partain of Caplin & Drysdale said, "One would hope that in the future that litigation costs would decrease now that parties know that the Tax Court allows the use of predictive coding."

Partain said, "The court seems to balance the competing interests and allow, at least initially, predictive coding in responding to the discovery requests."

Partain said she thinks the opinion means the respondent can now get involved in the predictive coding process. "It will be interesting to see whether they do that, and I imagine that they would," she added.

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