In the Winter 2009 issue of Day Pitney’s White Collar Quarterly, we reported that the First Circuit had affirmed work product protection for documents prepared for “dual purposes”: the prospect of litigation as well as other business purposes. On January 21, 2009, a divided panel in United States v. Textron, Inc., 553 F.3d 87 (1st Cir. 2009) also remanded the case to the district court to determine whether disclosure to the IRS of non-privileged workpapers generated by the company’s independent auditor could effect a waiver of the work product privilege if the auditor’s workpapers revealed the contents of the privileged materials on which they were based. On March 25, 2009, the First Circuit granted the petition for a rehearing en banc, vacated the prior judgment and withdrew the earlier majority and dissenting opinions. United States v. Textron, Inc., 553 F.3d 513 (1st Cir. 2009). The full First Circuit bench heard oral arguments in the case in early June.