<?xml version="1.0" encoding="UTF-8"?><urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9" xmlns:news="http://www.google.com/schemas/sitemap-news/0.9"><url><loc>https://taxcoda.com/p/court-treats-insurance-policy-lapse</loc><news:news><news:publication><news:name>Tax Coda</news:name><news:language>en</news:language></news:publication><news:publication_date>2026-04-22T11:47:48+00:00</news:publication_date><news:title>Court treats insurance policy lapse as taxable income when loans exceed value</news:title></news:news></url><url><loc>https://taxcoda.com/p/court-sustains-deficiency-after-taxpayer</loc><news:news><news:publication><news:name>Tax Coda</news:name><news:language>en</news:language></news:publication><news:publication_date>2026-04-21T11:42:29+00:00</news:publication_date><news:title>Court sustains deficiency after taxpayer omits 1099 income</news:title></news:news></url></urlset>