© D.L. Crumbley
Ghostwriting Reports (Cont.)
Permissible assistance certainly should include familiarizing an expert with the requirements of Tax Court Rule 143(f) (1) and helping the expert understand what information must be included in the expert report for it to be admissible into evidence. By contrast, an expert’s report written entirely by counsel is automatically suspect. Behavior falling between these two extremes poses the more troubling question.
Source: S.M. Hurwitz and R. Carpenter, “ Can An Attorney Participate in the Writing of an ‘Expert Witness’ Report in the Tax Court?” Journal of Taxation, June 2004, pp.358-362