OPINION
WATFORD, Circuit Judge:
The Internal Revenue Service (IRS) requires taxpayers to disclose their participation in certain transactions, known as "listed transactions," that the agency has designated for close scrutiny. 26 C.F.R. § 1.6011-4(a), (b)(2); see 26 U.S.C. § 6011(a). To compel compliance with this obligation...
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