| http://www.w3.org/ns/prov#value | - As we have explained, in situations such as this, requiring the taxpayer to provide factual support for an allegation of an improper purpose, without giving the taxpayer a meaningful opportunity to obtain such facts, saddles the taxpayer with an unreasonable circular burden, creating an impermissible 'Catch 22.' The court directed the trio to question IRS officials about the reasoning behind the
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