Halliburton Seeks to Compel Records in $11 Million Refund Fight

Halliburton Co. says the government is dragging its feet in a case for a tax refund, and sought to have a judge compel information disclosures.

Halliburton filed a motion to compel discovery responses from the IRS for records on the regulatory scheme that the government used to deny its tax deduction, telling the US District Court for the Southern District of Texas the information is necessary for it to press its case.

Halliburton said the law used to justify the denial, Treas. Reg. § 1.162-21, was procedurally deficient under the Administrative Procedure Act. But the government has refused to ...