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Currency [0]/Explanatory TextG5Explanatory Text %0 : Followed Hyperlink 1Good;Good  a%2 Heading 1G Heading 1 I}%O3 Heading 2G Heading 2 I}%?4 Heading 3G Heading 3 I}%235 Heading 49 Heading 4 I}%6( Hyperlink 7InputuInput ̙ ??v% 8 Linked CellK Linked Cell }% 9NeutralANeutral  e%"Normal :Noteb Note   ;OutputwOutput  ???%????????? ???<$Percent =Title1Title I}% >TotalMTotal %OO? Warning Text? Warning Text %XTableStyleMedium9PivotStyleLight16`JTable 27  ;%jb(3  @@  ;! Type of case Total casesNumber of casesN/ATotal Default or dismissedSettled Tried and decided District Court Court of Federal Claims0Tax Court cases on appeal (decided or pending):  Tax Court cases [1]:N/A Not applicable.Refund cases [3]:Number of nondocketed cases [5][3] Refund cases involve taxpayers seeking refunds of claimed overpayments after taxes have been fully paid. Amounts include taxes and interest.1Refund cases on appeal (decided or pending) [3]: [4]  Tax protected comprises any action taken by the Internal Revenue Service to prevent the release of funds from the U.S. Treasury in response to taxpayer efforts to recoup all or part of previously assessed and paid tax. oSOURCE: Chief Counsel, Associate Chief Counsel Finance and Management, Planning and Finance Division CC:FM:PFCases received Cases closed[Table 27. Chief Counsel Workload: Tax Litigation Cases, by Type of Case, Fiscal Year 2008 !Cases pending September 30, 2008-[Money amounts are in millions of dollars.] Tax and penalty in dispute Tax and penalty on decision [2]:Tax in disputeTax protected [4]:N[5] Nondocketed cases are cases in which a court petition has not been filed.u[2] Reflects the amount a taxpayer owes as ordered by the Tax Court, excluding offsetting overpayments and interest.-Tax and penalty (decided or pending) of cases[1] Tax Court cases involve a taxpayer contesting the Internal Revenue Service's determination that the taxpayer owes additional tax. 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