Dynamo Holdings Ltd. P’ship v. Comm’r of Internal Revenue, Nos. 2685-11, 8393-12 (T.C. Sept. 17, 2014)
A US Tax Court held that predictive coding technique could be used to identify information even thought respondent objected that it is “unproven technology”.
Responded requested petitioners to produce electronically stored information contained on backup tapes. Petitioners requested that they use “predictive coding” to ensure that privileged or confidential information is not disclosed.
Respondent opposed the request because predictive coding is an “unproven technology”.
The court disagreed with Respondent and ruled that Petitioners “may use predictive coding in responding to respondent’s discovery request.”
More information about this decision at Dynamo Holdings Ltd. P’ship v. Comm’r of Internal Revenue, Nos. 2685-11, 8393-12 (T.C. Sept. 17, 2014
For more information contact Nathan M. Crystal
Follow us on& Like us on