Mark D. Lansing, a partner of Hiscock & Barclay, writes that once there is even an anticipation of a challenge to a tax assessment, the party must place a litigation hold on ESI to preclude its destruction. Failure to do so and subsequent spoliation of ESI may result in dismissal.
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E-Discovery in Tax Certiorari Proceedings: Is It Meaningful?
New York Law Journal
February 11, 2013
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