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The Oakland Raiders weren’t able to beat Tampa Bay in the Super Bowl, but they’re winning parts of a battle with the Internal Revenue Service.

A federal appeals court on Thursday ordered renewed litigation on the Raiders’ income tax challenge stemming from the team’s failed proposal to move to Irwindale, Calif.

In a separate action, the 9th U.S. Circuit Court of Appeals in San Francisco also sided with the Raiders over a tax dispute stemming from a scuttled agreement to build luxury boxes at the Los Angeles Memorial Coliseum.

On that issue, the dispute was whether the team should pay taxes on a $4 million loan it received from the Coliseum Commission. Under IRS rules, loans generally are not taxable income.

BENGALS BEEF UP SCOUTING

John Garrett became a full-time scout for the Cincinnati Bengals, helping to shore up what has been one of the NFL’s smallest scouting departments.

Team owner Mike Brown made the change at the urging of Marvin Lewis, brought in as the Bengals’ head coach after the team’s worst season, 2-14. The Bengals have traditionally relied on their assistant coaches to do the bulk of their scouting.

Earlier this week, the Bengals hired Bill Tobin as a scouting consultant. Tobin is a former personnel executive for the Chicago Bears, Indianapolis Colts and Detroit Lions. Garrett was on the team’s coaching staff the past two seasons, including 2002 as tight ends coach.

From 1992-94, Garrett was an assistant in the pro personnel department of the Bucs.

WOMAN FILES CIVIL SUIT

The woman who accused Oakland Raiders defensive tackle Darrell Russell of drugging her and videotaping her rape filed a civil lawsuit five months after Alameda County, Calif., prosecutors dropped the charges.

In court papers, Oceania Vaillancourt, 28, said the alleged rape caused her “humiliation, mental anguish and emotional and physical distress.”

Russell, who could not be reached for comment, had maintained he was innocent. His lawyers cast Vaillancourt as a groupie out for cash. Russell, a former No. 2 overall selection in the NFL draft, did not play for the Raiders last season because of a one-year suspension for violating the league’s substance abuse policy.

JETS PROMOTE RAYE

The New York Jets promoted Jimmy Raye to assistant head coach/senior offensive assistant. Raye joined the Jets as a senior offensive assistant last season. He was hired away from the Redskins, where he was their offensive coordinator in 2001.

A native of Fayetteville, N.C., Raye began his coaching career in 1971 at his alma mater, Michigan State, where he stayed for five years. He worked for one season at Wyoming before moving into the NFL, beginning with San Francisco in 1977. He also worked for Detroit, Atlanta, the Los Angeles Rams, Tampa Bay and New England.

The Jets also hired Tim Berbenich as an offensive assistant.

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