Corporate taxpayers were handed an important victory recently when the U.S. District Court for the District of Rhode Island held in United States v. Textron, Inc., D. R.I., No. 06-198T (Aug. 29, 2007), that tax accrual workpapers are protected by the work product privilege. The Textron decision confirms that a company’s analysis of soft spots in its tax returns is off-limits to the Internal Revenue Service under certain circumstances