[EdV]

The IRS doesn't appeal. The IRS issues its final decision based on the information provided by its agents and the taxpayer (in this case the special CDDs). If it's a tax deficiency, the taxpayer may dispute the deficiency in the Tax Court before paying any disputed amount.

There should be little doubt that this is where this case will end up. So fasten your seat belts, it's going to be a bumpy ride.