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You are viewing ARCHIVED CONTENT released online between 1 April 2010 and 24 August 2018 or content that has been selectively archived and is no longer active. Content in this archive is NOT UPDATED, and links may not function.By K&L Gates
Dynamo Holdings Ltd. P’ship v. Comm’r of Internal Revenue, Nos. 2685-11, 8393-12 (T.C. Sept. 17, 2014)
In this case, the court approved petitioners’ (Dynamo Holdings Ltd. Partnership et. al.) use of predictive coding to identify potentially responsive and privileged data contained on two backup tapes, despite respondent’s (Commissioner of Internal Revenue) objection that the technology was “unproven.” In response to respondent’s motion to compel the production of information contained on two backup tapes, petitioners sought to have the motion denied as a “fishing expedition” or, alternatively, the court’s permission to utilize predictive coding “to efficiently and economically identify the […]