id	keyword
inlawrev-3506	tax
inlawrev-3506	irs
inlawrev-3506	taxpayer
inlawrev-3506	notice
inlawrev-3506	court
inlawrev-3506	schoenfeld
inlawrev-3506	deficiency
inlawrev-3506	tax court
inlawrev-3506	fraud
inlawrev-3506	professor
inlawrev-3506	case
inlawrev-3506	income
inlawrev-3506	burden
inlawrev-3506	comm'r
inlawrev-3506	f.2d
inlawrev-3506	evidence
inlawrev-3506	ofthe
inlawrev-3506	cir
inlawrev-3506	section
inlawrev-3506	note
inlawrev-3506	supra