id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-308	Kummer, Michael	The De Novo Doctrine: Irrelevant to Relevancy in Civil Tax Litigation	2022	40	.pdf	application/pdf	16977	771	55	4. See, e.g., Procter & Gamble Co. v. United States, 2010-1 U.S. Tax Cas. 50,146, 105 A.F.T.R.2d 2010-330 (S.D. Ohio 2009) (determining that documents related to the Service's appraisals of artwork and intellectual property were relevant under FED. 5. See, e.g., Boulez v. Commissioner, 810 F.2d 209 (D.C. Cir. 1987) (refusing to bind the Service to an oral compromise agreement between the taxpayer and the Service's director of international operations); Herbert v. United States, 662 F. Supp.	cache/ftr-308.pdf	txt/ftr-308.txt