Judge Exempts Some Eaton Worker Reviews From Disclosure to IRS

Eaton Corp. can exclude some employee records from a required disclosure to the IRS as part of a tax audit.

Judge James S. Gwin of the US District Court for the Northern District of Ohio modified an order issued last year allowing the IRS to collect performance evaluations of foreign employees as part of a transfer pricing dispute. Three non-technical employees’ evaluations “have no relevance and should not be produced” because the have no role in managing the intellectual property in dispute, the judge wrote.

• The IRS is auditing Eaton’s taxes for 2017 to 2019 to determine if the ...