6. The IRS audits Correcto Corp.'s 20X1 income tax return. In 20X3, the corporation pays an assessment of $100,000 of additional tax resulting from the disallowance of travel expenses. Three weeks later the corpora- tion files a claim for refund seeking a refund of $100,000 resulting from the denial of deductions for ordinary and necessary business expenses deductible under Code Secs. 161 through 169. The IRS denies the claim for refund so the corporation files a lawsuit. After the taxpayer files suit, the accountant determines that the substantiation for the travel expenses in fact was insufficient, but also determines that the depreciation deduc- tion for the corporation should have been $300,000 greater than the amount claimed on the return. Because the agent had disallowed $300,000 in travel expenses, the accountant is of the opinion that the claim for refund should be allowed. The IRS opposes the suit for refund. Who wins