Tax Court

Gavel

On September 17, the U.S. Tax Court, in Dynamo Holdings LP v. Commissioner, 143 T.C. No. 9 (Sept. 17, 2014), held that a taxpayer could use predictive coding, over the objection of the Internal Revenue Service (IRS), to identify relevant electronically stored information (ESI) for production. This is the first Tax Court case to address the use of predictive coding in response to a discovery request.

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Of all the routines in judicial gymnastics, few have a higher degree of difficulty than the reverse benchslap, and we’re trying for a combination double with our Opinion today.

– Judge Mark V. Holmes of the United States Tax Court, dissenting in Tigers Eye Trading, LLC v. Commissioner.

(The background behind this judicial invocation of the term “reverse benchslap,” after the jump.)

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