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The Deliberative Process Privilege in State Controversy Matters

Taxpayers involved in state tax controversy matters often request information and documentation from state tax authorities to analyze audit adjustments. Some of those requests are thwarted by state tax authorities’ assertions of the deliberative process privilege to prevent the disclosure of information or documentation that may compromise the state tax authorities’ legal position.

The remainder of this article can be accessed in the December 10, 2012 edition of State Tax Notes.