id	keyword
inlawrev-3694	tax
inlawrev-3694	transaction
inlawrev-3694	taxpayer
inlawrev-3694	tax shelter
inlawrev-3694	law
inlawrev-3694	penalty
inlawrev-3694	opinion
inlawrev-3694	court
inlawrev-3694	substance
inlawrev-3694	kpmg
inlawrev-3694	new
inlawrev-3694	tax opinion
inlawrev-3694	tax advisor
inlawrev-3694	sham
inlawrev-3694	tax court
inlawrev-3694	purpose
inlawrev-3694	facts
inlawrev-3694	business
inlawrev-3694	tax benefits
inlawrev-3694	irs
inlawrev-3694	penalties
inlawrev-3694	tax law