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...

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