On May 24, 2010, the U.S. Supreme Court declined to review an en banc decision of the U.S. Court of Appeals for the First Circuit that drastically undermines the important work-product privilege that corporate counsel have come to rely on when representing their clients. The order declining review in Textron Inc. & Subsidiaries v. United States was a setback for the Washington Legal Foundation (WLF), which had filed a brief urging the Court to grant review. The case arose in connection with an IRS audit of Textron’s tax returns, during which the government demanded certain work papers containing the legal opinions and conclusions of Textron’s counsel and tax advisers. WLF argued that, by reversing a district court finding that Textron’s tax accrual work papers were privileged attorney work product, the appeals court eviscerated the work-product privilege, a staple of American legal culture and practice for over 60 years.