A federal judge in New York has ruled that the Internal Revenue Service will not have to release documents that defendants in the KPMG tax shelter case claim reveal that some IRS personnel did not believe the Big Four firm was required to register the shelters.

In her ruling, U.S. District Judge Loretta A. Preska wrote that the issue of whether or not the so-called Blips shelter should have been registered is beside the point. “While the indictment does allege that the defendants tried to conceal the true facts from the IRS and a Senate investigating committee by a number of means, failure to register shelters was only one of them … I am unpersuaded that ordering disclosure of the remaining categories of material sought by the defendants is necessary or appropriate in the interests of sound case management,” Preska wrote.

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