Tax Court Says Predictive Coding Can Be Used For Discovery

Law360, New York (September 17, 2014, 7:57 PM EDT) -- In a case of first impression, the U.S. Tax Court on Wednesday said Dynamo Holdings LP and Beekman Vista Inc. can use predictive coding technology to provide tax information for the Internal Revenue Service from backup tapes that the companies claim also holds privileged information.

Addressing the IRS' motions to compel documents in separate cases against Dynamo and Beekman together in a consolidated decision, the court said the companies had to produce the documents but could limit production using predictive coding, saying that technology provided a "happy medium" between full disclosure and none.

Both cases concern transfers made between Beekman and...

Stay ahead of the curve

In the legal profession, information is the key to success. You have to know what’s happening with clients, competitors, practice areas, and industries. Law360 provides the intelligence you need to remain an expert and beat the competition.


  • Access to case data within articles (numbers, filings, courts, nature of suit, and more.)
  • Access to attached documents such as briefs, petitions, complaints, decisions, motions, etc.
  • Create custom alerts for specific article and case topics and so much more!

TRY LAW360 FREE FOR SEVEN DAYS

Attached Documents

Related Sections

Law Firms

Government Agencies

Hello! I'm Law360's automated support bot.

How can I help you today?

For example, you can type:
  • I forgot my password
  • I took a free trial but didn't get a verification email
  • How do I sign up for a newsletter?
Ask a question!