Eaton Suit Over IRS Irish Records Access Moves to Sixth Circuit

Eaton Corp. will keep fighting an IRS summons for the performance evaluations of its foreign employees after arguing unsuccessfully in federal district court that the request violates European Union data protections.

The US Court of Appeals for the Sixth Circuit docketed Eaton’s appeal on Tuesday, a day after an Ohio trial court rejected the company’s effort to shake an unfavorable summons enforcement ruling. The IRS argues it needs the employee records as part of an investigation into whether Eaton improperly lowered its US income tax burden by paying its Irish affiliate inflated royalties.

• Eaton says the IRS has alternative ...