the government is under no obligation to seek out potentially exculpatory 303 See United States v. Frick, 490 F.2d 666, 671 (5th Cir. 1978) (citing Archer v. United States, 393 F.2d 124, 126 (5th Cir. 1968)). 304 United States v. Oxman, 740 F.2d 1298, 1307 (3d Cir. 1984). 305 See 4 Wayne R. LaFave et

ions to employer-sponsored health insurance, employee contributions to retirement plans such as 401(k)s, contributions to health savings accounts and Archer medical savings accounts, interest on education loans and certain higher education expenses. Because an affected taxpayer’s pre-tax contribution to h