id	sid	tid	token	lemma	pos
cblr-2903	1	1	the	the	DET
cblr-2903	1	2	tax	tax	NOUN
cblr-2903	1	3	lawyer	lawyer	NOUN
cblr-2903	1	4	's	's	PART
cblr-2903	1	5	dilemma	dilemma	NOUN
cblr-2903	1	6	:	:	PUNCT
cblr-2903	1	7	recent	recent	ADJ
cblr-2903	1	8	developments	development	NOUN
cblr-2903	1	9	heighten	heighten	VERB
cblr-2903	1	10	tax	tax	NOUN
cblr-2903	1	11	lawyer	lawyer	NOUN
cblr-2903	1	12	responsibilities	responsibility	NOUN
cblr-2903	1	13	and	and	CCONJ
cblr-2903	1	14	liabilities	liability	NOUN
cblr-2903	1	15	the	the	DET
cblr-2903	1	16	tax	tax	NOUN
cblr-2903	1	17	lawyer	lawyer	NOUN
cblr-2903	1	18	's	's	PART
cblr-2903	1	19	dilemma	dilemma	NOUN
cblr-2903	1	20	:	:	PUNCT
cblr-2903	1	21	recent	recent	ADJ
cblr-2903	1	22	developments	development	NOUN
cblr-2903	1	23	heighten	heighten	VERB
cblr-2903	1	24	tax	tax	NOUN
cblr-2903	1	25	lawyer	lawyer	NOUN
cblr-2903	1	26	responsibilities	responsibility	NOUN
cblr-2903	1	27	and	and	CCONJ
cblr-2903	1	28	liabilities	liability	NOUN
cblr-2903	1	29	charles	charles	PROPN
cblr-2903	1	30	a.	a.	PROPN
cblr-2903	1	31	rose	rise	VERB
cblr-2903	1	32	*	*	PUNCT
cblr-2903	1	33	i.	i.	NOUN
cblr-2903	1	34	introduction	introduction	NOUN
cblr-2903	1	35	....................................	....................................	PUNCT
cblr-2903	1	36	259	259	NUM
cblr-2903	1	37	ii	ii	NOUN
cblr-2903	1	38	.	.	PUNCT
cblr-2903	2	1	the	the	DET
cblr-2903	2	2	role	role	NOUN
cblr-2903	2	3	of	of	ADP
cblr-2903	2	4	the	the	DET
cblr-2903	2	5	tax	tax	NOUN
cblr-2903	2	6	lawyer	lawyer	NOUN
cblr-2903	2	7	and	and	CCONJ
cblr-2903	2	8	the	the	DET
cblr-2903	2	9	functions	function	NOUN
cblr-2903	2	10	of	of	ADP
cblr-2903	2	11	tax	tax	NOUN
cblr-2903	2	12	opinions	opinion	NOUN
cblr-2903	2	13	.............................	.............................	PUNCT
cblr-2903	2	14	263	263	NUM
cblr-2903	2	15	a.	a.	NOUN
cblr-2903	2	16	the	the	DET
cblr-2903	2	17	tax	tax	NOUN
cblr-2903	2	18	lawyer	lawyer	NOUN
cblr-2903	2	19	's	's	PART
cblr-2903	2	20	role	role	NOUN
cblr-2903	2	21	.............	.............	PUNCT
cblr-2903	3	1	.....	.....	PUNCT
cblr-2903	3	2	263	263	NUM
cblr-2903	3	3	b.	b.	NOUN
cblr-2903	3	4	standards	standard	NOUN
cblr-2903	3	5	for	for	ADP
cblr-2903	3	6	lawyers	lawyer	NOUN
cblr-2903	3	7	issuing	issue	VERB
cblr-2903	3	8	tax	tax	NOUN
cblr-2903	3	9	opinions	opinion	NOUN
cblr-2903	3	10	....	....	PUNCT
cblr-2903	3	11	264	264	NUM
cblr-2903	3	12	c.	c.	NOUN
cblr-2903	3	13	duties	duty	NOUN
cblr-2903	3	14	owed	owe	VERB
cblr-2903	3	15	by	by	ADP
cblr-2903	3	16	the	the	DET
cblr-2903	3	17	tax	tax	NOUN
cblr-2903	3	18	lawyer	lawyer	NOUN
cblr-2903	3	19	..............	..............	PROPN
cblr-2903	3	20	268	268	NUM
cblr-2903	3	21	iii	iii	NOUN
cblr-2903	3	22	.	.	PUNCT
cblr-2903	4	1	the	the	DET
cblr-2903	4	2	rise	rise	NOUN
cblr-2903	4	3	of	of	ADP
cblr-2903	4	4	the	the	DET
cblr-2903	4	5	tax	tax	NOUN
cblr-2903	4	6	shelter	shelter	NOUN
cblr-2903	4	7	industry	industry	NOUN
cblr-2903	4	8	......	......	PUNCT
cblr-2903	5	1	.....	.....	PUNCT
cblr-2903	6	1	270	270	NUM
cblr-2903	6	2	a.	a.	NOUN
cblr-2903	6	3	the	the	DET
cblr-2903	6	4	history	history	NOUN
cblr-2903	6	5	of	of	ADP
cblr-2903	6	6	tax	tax	NOUN
cblr-2903	6	7	shelters	shelter	NOUN
cblr-2903	6	8	...............	...............	PUNCT
cblr-2903	6	9	270	270	NUM
cblr-2903	6	10	b.	b.	NOUN
cblr-2903	6	11	the	the	DET
cblr-2903	6	12	rise	rise	NOUN
cblr-2903	6	13	of	of	ADP
cblr-2903	6	14	the	the	DET
cblr-2903	6	15	modern	modern	ADJ
cblr-2903	6	16	tax	tax	NOUN
cblr-2903	6	17	shelter	shelter	NOUN
cblr-2903	6	18	industry	industry	NOUN
cblr-2903	6	19	...	...	PUNCT
cblr-2903	6	20	272	272	NUM
cblr-2903	6	21	c.	c.	NOUN
cblr-2903	6	22	the	the	DET
cblr-2903	6	23	importance	importance	NOUN
cblr-2903	6	24	of	of	ADP
cblr-2903	6	25	legal	legal	ADJ
cblr-2903	6	26	opinions	opinion	NOUN
cblr-2903	6	27	in	in	ADP
cblr-2903	6	28	the	the	DET
cblr-2903	6	29	tax	tax	NOUN
cblr-2903	6	30	shelter	shelter	NOUN
cblr-2903	6	31	industry	industry	NOUN
cblr-2903	6	32	.................	.................	PUNCT
cblr-2903	6	33	......	......	PUNCT
cblr-2903	6	34	273	273	NUM
cblr-2903	6	35	iv	iv	NOUN
cblr-2903	6	36	.	.	PUNCT
cblr-2903	7	1	recent	recent	ADJ
cblr-2903	7	2	developments	development	NOUN
cblr-2903	7	3	affecting	affect	VERB
cblr-2903	7	4	opining	opine	VERB
cblr-2903	7	5	lawyers	lawyer	NOUN
cblr-2903	7	6	...	...	PUNCT
cblr-2903	7	7	276	276	NUM
cblr-2903	7	8	a.	a.	NOUN
cblr-2903	7	9	circular	circular	NOUN
cblr-2903	7	10	230	230	NUM
cblr-2903	7	11	.....................	.....................	PUNCT
cblr-2903	7	12	.....	.....	PUNCT
cblr-2903	7	13	278	278	NUM
cblr-2903	7	14	b.	b.	NOUN
cblr-2903	7	15	tax	tax	NOUN
cblr-2903	7	16	shelter	shelter	NOUN
cblr-2903	7	17	litigation	litigation	NOUN
cblr-2903	7	18	...........	...........	PUNCT
cblr-2903	7	19	........	........	PUNCT
cblr-2903	7	20	284	284	NUM
cblr-2903	7	21	c.	c.	NOUN
cblr-2903	7	22	criminal	criminal	ADJ
cblr-2903	7	23	liability	liability	NOUN
cblr-2903	7	24	for	for	ADP
cblr-2903	7	25	opining	opine	VERB
cblr-2903	7	26	lawyers	lawyer	NOUN
cblr-2903	7	27	.............	.............	PUNCT
cblr-2903	7	28	287	287	NUM
cblr-2903	7	29	v.	v.	ADP
cblr-2903	7	30	the	the	DET
cblr-2903	7	31	dilemma	dilemma	NOUN
cblr-2903	7	32	facing	face	VERB
cblr-2903	7	33	tax	tax	NOUN
cblr-2903	7	34	lawyers	lawyer	NOUN
cblr-2903	7	35	:	:	PUNCT
cblr-2903	7	36	to	to	PART
cblr-2903	7	37	opine	opine	VERB
cblr-2903	7	38	or	or	CCONJ
cblr-2903	7	39	not	not	PART
cblr-2903	7	40	to	to	PART
cblr-2903	7	41	opine	opine	VERB
cblr-2903	7	42	?	?	PUNCT
cblr-2903	7	43	.	.	PUNCT
cblr-2903	7	44	.	.	PUNCT
cblr-2903	7	45	.	.	PUNCT
cblr-2903	7	46	.	.	PUNCT
cblr-2903	7	47	.	.	PUNCT
cblr-2903	7	48	.	.	PUNCT
cblr-2903	7	49	.	.	PUNCT
cblr-2903	7	50	.	.	PUNCT
cblr-2903	7	51	.	.	PUNCT
cblr-2903	7	52	.	.	PUNCT
cblr-2903	7	53	.	.	PUNCT
cblr-2903	7	54	.	.	PUNCT
cblr-2903	7	55	.	.	PUNCT
cblr-2903	7	56	.	.	PUNCT
cblr-2903	7	57	.	.	PUNCT
cblr-2903	7	58	.	.	PUNCT
cblr-2903	7	59	.	.	PUNCT
cblr-2903	7	60	.	.	PUNCT
cblr-2903	7	61	.	.	PUNCT
cblr-2903	7	62	.	.	PUNCT
cblr-2903	7	63	.	.	PUNCT
cblr-2903	7	64	.	.	PUNCT
cblr-2903	7	65	.	.	PUNCT
cblr-2903	7	66	.	.	PUNCT
cblr-2903	7	67	.	.	PUNCT
cblr-2903	8	1	.....	.....	PUNCT
cblr-2903	8	2	.	.	PUNCT
cblr-2903	8	3	.	.	PUNCT
cblr-2903	8	4	.	.	PUNCT
cblr-2903	8	5	.	.	PUNCT
cblr-2903	9	1	.	.	PUNCT
cblr-2903	10	1	.	.	PUNCT
cblr-2903	11	1	288	288	NUM
cblr-2903	11	2	a.	a.	NOUN
cblr-2903	11	3	hard	hard	PROPN
cblr-2903	11	4	times	time	NOUN
cblr-2903	11	5	for	for	ADP
cblr-2903	11	6	tax	tax	NOUN
cblr-2903	11	7	lawyers	lawyer	NOUN
cblr-2903	11	8	..............	..............	PUNCT
cblr-2903	12	1	288	288	NUM
cblr-2903	12	2	b.	b.	NOUN
cblr-2903	12	3	things	thing	NOUN
cblr-2903	12	4	get	get	VERB
cblr-2903	12	5	worse	bad	ADJ
cblr-2903	12	6	-	-	PUNCT
cblr-2903	12	7	codification	codification	NOUN
cblr-2903	12	8	of	of	ADP
cblr-2903	12	9	the	the	DET
cblr-2903	12	10	economic	economic	ADJ
cblr-2903	12	11	substance	substance	NOUN
cblr-2903	12	12	doctrine	doctrine	NOUN
cblr-2903	12	13	by	by	ADP
cblr-2903	12	14	the	the	DET
cblr-2903	12	15	health	health	NOUN
cblr-2903	12	16	care	care	NOUN
cblr-2903	12	17	and	and	CCONJ
cblr-2903	12	18	education	education	NOUN
cblr-2903	12	19	affordability	affordability	NOUN
cblr-2903	12	20	reconciliation	reconciliation	NOUN
cblr-2903	12	21	act	act	NOUN
cblr-2903	12	22	of	of	ADP
cblr-2903	12	23	2010	2010	NUM
cblr-2903	12	24	................	................	PUNCT
cblr-2903	13	1	289	289	NUM
cblr-2903	13	2	c.	c.	NOUN
cblr-2903	13	3	an	an	DET
cblr-2903	13	4	alternative	alternative	ADJ
cblr-2903	13	5	solution	solution	NOUN
cblr-2903	13	6	..................	..................	PUNCT
cblr-2903	13	7	292	292	NUM
cblr-2903	13	8	vi	vi	NOUN
cblr-2903	13	9	.	.	NOUN
cblr-2903	13	10	conclusion	conclusion	NOUN
cblr-2903	13	11	..	..	PUNCT
cblr-2903	13	12	.................................	.................................	PUNCT
cblr-2903	14	1	295	295	NUM
cblr-2903	14	2	*	*	PUNCT
cblr-2903	14	3	j.d	j.d	PROPN
cblr-2903	14	4	.	.	PROPN
cblr-2903	14	5	candidate	candidate	NOUN
cblr-2903	14	6	2011	2011	NUM
cblr-2903	14	7	,	,	PUNCT
cblr-2903	14	8	columbia	columbia	PROPN
cblr-2903	14	9	university	university	PROPN
cblr-2903	14	10	school	school	NOUN
cblr-2903	14	11	of	of	ADP
cblr-2903	14	12	law	law	NOUN
cblr-2903	14	13	;	;	PUNCT
cblr-2903	14	14	b.s	b.s	PROPN
cblr-2903	14	15	.	.	PROPN
cblr-2903	14	16	finance	finance	PROPN
cblr-2903	14	17	2007	2007	NUM
cblr-2903	14	18	,	,	PUNCT
cblr-2903	14	19	university	university	NOUN
cblr-2903	14	20	of	of	ADP
cblr-2903	14	21	kansas	kansas	PROPN
cblr-2903	14	22	.	.	PUNCT
cblr-2903	15	1	the	the	DET
cblr-2903	15	2	author	author	NOUN
cblr-2903	15	3	wishes	wish	VERB
cblr-2903	15	4	to	to	PART
cblr-2903	15	5	thank	thank	VERB
cblr-2903	15	6	anthony	anthony	PROPN
cblr-2903	15	7	r.g	r.g	PROPN
cblr-2903	15	8	.	.	PROPN
cblr-2903	15	9	nolan	nolan	PROPN
cblr-2903	15	10	for	for	ADP
cblr-2903	15	11	his	his	PRON
cblr-2903	15	12	guidance	guidance	NOUN
cblr-2903	15	13	and	and	CCONJ
cblr-2903	15	14	the	the	DET
cblr-2903	15	15	staff	staff	NOUN
cblr-2903	15	16	of	of	ADP
cblr-2903	15	17	the	the	DET
cblr-2903	15	18	columbia	columbia	PROPN
cblr-2903	15	19	business	business	PROPN
cblr-2903	15	20	law	law	PROPN
cblr-2903	15	21	review	review	NOUN
cblr-2903	15	22	for	for	ADP
cblr-2903	15	23	its	its	PRON
cblr-2903	15	24	editorial	editorial	ADJ
cblr-2903	15	25	assistance	assistance	NOUN
cblr-2903	15	26	.	.	PUNCT
cblr-2903	16	1	i.	i.	PROPN
cblr-2903	16	2	introduction	introduction	NOUN
cblr-2903	16	3	the	the	DET
cblr-2903	16	4	complexity	complexity	NOUN
cblr-2903	16	5	and	and	CCONJ
cblr-2903	16	6	uncertainty	uncertainty	NOUN
cblr-2903	16	7	of	of	ADP
cblr-2903	16	8	the	the	DET
cblr-2903	16	9	tax	tax	NOUN
cblr-2903	16	10	laws	law	NOUN
cblr-2903	16	11	in	in	ADP
cblr-2903	16	12	the	the	DET
cblr-2903	16	13	united	united	PROPN
cblr-2903	16	14	states	states	PROPN
cblr-2903	16	15	ensure	ensure	VERB
cblr-2903	16	16	the	the	DET
cblr-2903	16	17	need	need	NOUN
cblr-2903	16	18	for	for	ADP
cblr-2903	16	19	individuals	individual	NOUN
cblr-2903	16	20	,	,	PUNCT
cblr-2903	16	21	corporations	corporation	NOUN
cblr-2903	16	22	and	and	CCONJ
cblr-2903	16	23	other	other	ADJ
cblr-2903	16	24	business	business	NOUN
cblr-2903	16	25	entities	entity	NOUN
cblr-2903	16	26	to	to	PART
cblr-2903	16	27	depend	depend	VERB
cblr-2903	16	28	on	on	ADP
cblr-2903	16	29	tax	tax	NOUN
cblr-2903	16	30	lawyers	lawyer	NOUN
cblr-2903	16	31	for	for	ADP
cblr-2903	16	32	advice	advice	NOUN
cblr-2903	16	33	.	.	PUNCT
cblr-2903	17	1	the	the	DET
cblr-2903	17	2	lack	lack	NOUN
cblr-2903	17	3	of	of	ADP
cblr-2903	17	4	clarity	clarity	NOUN
cblr-2903	17	5	in	in	ADP
cblr-2903	17	6	our	our	PRON
cblr-2903	17	7	nation	nation	NOUN
cblr-2903	17	8	's	's	PART
cblr-2903	17	9	tax	tax	NOUN
cblr-2903	17	10	system	system	NOUN
cblr-2903	17	11	requires	require	VERB
cblr-2903	17	12	the	the	DET
cblr-2903	17	13	advice	advice	NOUN
cblr-2903	17	14	of	of	ADP
cblr-2903	17	15	tax	tax	NOUN
cblr-2903	17	16	lawyers	lawyer	NOUN
cblr-2903	17	17	for	for	ADP
cblr-2903	17	18	a	a	DET
cblr-2903	17	19	variety	variety	NOUN
cblr-2903	17	20	of	of	ADP
cblr-2903	17	21	reasons	reason	NOUN
cblr-2903	17	22	and	and	CCONJ
cblr-2903	17	23	in	in	ADP
cblr-2903	17	24	a	a	DET
cblr-2903	17	25	number	number	NOUN
cblr-2903	17	26	of	of	ADP
cblr-2903	17	27	contexts	contexts	NOUN
cblr-2903	17	28	.	.	PUNCT
cblr-2903	17	29	'	'	PUNCT
cblr-2903	18	1	in	in	ADP
cblr-2903	18	2	private	private	ADJ
cblr-2903	18	3	practice	practice	NOUN
cblr-2903	18	4	,	,	PUNCT
cblr-2903	18	5	tax	tax	NOUN
cblr-2903	18	6	lawyers	lawyer	NOUN
cblr-2903	18	7	spend	spend	VERB
cblr-2903	18	8	a	a	DET
cblr-2903	18	9	considerable	considerable	ADJ
cblr-2903	18	10	amount	amount	NOUN
cblr-2903	18	11	of	of	ADP
cblr-2903	18	12	their	their	PRON
cblr-2903	18	13	time	time	NOUN
cblr-2903	18	14	helping	help	VERB
cblr-2903	18	15	clients	client	NOUN
cblr-2903	18	16	plan	plan	VERB
cblr-2903	18	17	and	and	CCONJ
cblr-2903	18	18	structure	structure	NOUN
cblr-2903	18	19	transactions	transaction	NOUN
cblr-2903	18	20	so	so	SCONJ
cblr-2903	18	21	as	as	SCONJ
cblr-2903	18	22	to	to	PART
cblr-2903	18	23	minimize	minimize	VERB
cblr-2903	18	24	the	the	DET
cblr-2903	18	25	impact	impact	NOUN
cblr-2903	18	26	of	of	ADP
cblr-2903	18	27	federal	federal	ADJ
cblr-2903	18	28	income	income	NOUN
cblr-2903	18	29	taxes	taxis	NOUN
cblr-2903	18	30	.	.	PUNCT
cblr-2903	19	1	while	while	SCONJ
cblr-2903	19	2	the	the	DET
cblr-2903	19	3	need	need	NOUN
cblr-2903	19	4	for	for	ADP
cblr-2903	19	5	tax	tax	NOUN
cblr-2903	19	6	advice	advice	NOUN
cblr-2903	19	7	is	be	AUX
cblr-2903	19	8	undeniable	undeniable	ADJ
cblr-2903	19	9	,	,	PUNCT
cblr-2903	19	10	opportunities	opportunity	NOUN
cblr-2903	19	11	for	for	ADP
cblr-2903	19	12	exploitation	exploitation	NOUN
cblr-2903	19	13	abound	abound	NOUN
cblr-2903	19	14	.	.	PUNCT
cblr-2903	20	1	as	as	ADP
cblr-2903	20	2	a	a	DET
cblr-2903	20	3	result	result	NOUN
cblr-2903	20	4	,	,	PUNCT
cblr-2903	20	5	tax	tax	NOUN
cblr-2903	20	6	practitioners	practitioner	NOUN
cblr-2903	20	7	,	,	PUNCT
cblr-2903	20	8	courts	court	NOUN
cblr-2903	20	9	,	,	PUNCT
cblr-2903	20	10	and	and	CCONJ
cblr-2903	20	11	lawmakers	lawmaker	NOUN
cblr-2903	20	12	have	have	AUX
cblr-2903	20	13	long	long	ADV
cblr-2903	20	14	struggled	struggle	VERB
cblr-2903	20	15	with	with	ADP
cblr-2903	20	16	the	the	DET
cblr-2903	20	17	question	question	NOUN
cblr-2903	20	18	of	of	ADP
cblr-2903	20	19	where	where	SCONJ
cblr-2903	20	20	to	to	PART
cblr-2903	20	21	draw	draw	VERB
cblr-2903	20	22	the	the	DET
cblr-2903	20	23	line	line	NOUN
cblr-2903	20	24	between	between	ADP
cblr-2903	20	25	legitimate	legitimate	ADJ
cblr-2903	20	26	and	and	CCONJ
cblr-2903	20	27	appropriate	appropriate	ADJ
cblr-2903	20	28	tax	tax	NOUN
cblr-2903	20	29	advice	advice	NOUN
cblr-2903	20	30	and	and	CCONJ
cblr-2903	20	31	illegal	illegal	ADJ
cblr-2903	20	32	tax	tax	NOUN
cblr-2903	20	33	avoidance	avoidance	NOUN
cblr-2903	20	34	.	.	PUNCT
cblr-2903	21	1	the	the	DET
cblr-2903	21	2	financial	financial	ADJ
cblr-2903	21	3	prosperity	prosperity	NOUN
cblr-2903	21	4	of	of	ADP
cblr-2903	21	5	the	the	DET
cblr-2903	21	6	1990s	1990	NOUN
cblr-2903	21	7	fueled	fuel	VERB
cblr-2903	21	8	the	the	DET
cblr-2903	21	9	emergence	emergence	NOUN
cblr-2903	21	10	of	of	ADP
cblr-2903	21	11	a	a	DET
cblr-2903	21	12	substantial	substantial	ADJ
cblr-2903	21	13	market	market	NOUN
cblr-2903	21	14	in	in	ADP
cblr-2903	21	15	abusive	abusive	ADJ
cblr-2903	21	16	tax	tax	NOUN
cblr-2903	21	17	shelters.2	shelters.2	NOUN
cblr-2903	21	18	in	in	ADP
cblr-2903	21	19	a	a	DET
cblr-2903	21	20	series	series	NOUN
cblr-2903	21	21	of	of	ADP
cblr-2903	21	22	largely	largely	ADV
cblr-2903	21	23	unsuccessful	unsuccessful	ADJ
cblr-2903	21	24	attempts	attempt	NOUN
cblr-2903	21	25	to	to	PART
cblr-2903	21	26	thwart	thwart	VERB
cblr-2903	21	27	these	these	DET
cblr-2903	21	28	new	new	ADJ
cblr-2903	21	29	structures	structure	NOUN
cblr-2903	21	30	,	,	PUNCT
cblr-2903	21	31	a	a	DET
cblr-2903	21	32	string	string	NOUN
cblr-2903	21	33	of	of	ADP
cblr-2903	21	34	legislative	legislative	ADJ
cblr-2903	21	35	and	and	CCONJ
cblr-2903	21	36	judicial	judicial	ADJ
cblr-2903	21	37	developments	development	NOUN
cblr-2903	21	38	emerged	emerge	VERB
cblr-2903	21	39	,	,	PUNCT
cblr-2903	21	40	which	which	PRON
cblr-2903	21	41	have	have	AUX
cblr-2903	21	42	transformed	transform	VERB
cblr-2903	21	43	the	the	DET
cblr-2903	21	44	nature	nature	NOUN
cblr-2903	21	45	of	of	ADP
cblr-2903	21	46	tax	tax	NOUN
cblr-2903	21	47	practice	practice	NOUN
cblr-2903	21	48	in	in	ADP
cblr-2903	21	49	the	the	DET
cblr-2903	21	50	united	united	PROPN
cblr-2903	21	51	states	states	PROPN
cblr-2903	21	52	.	.	PUNCT
cblr-2903	22	1	the	the	DET
cblr-2903	22	2	most	most	ADV
cblr-2903	22	3	important	important	ADJ
cblr-2903	22	4	of	of	ADP
cblr-2903	22	5	these	these	DET
cblr-2903	22	6	developments	development	NOUN
cblr-2903	22	7	for	for	ADP
cblr-2903	22	8	tax	tax	NOUN
cblr-2903	22	9	lawyers	lawyer	NOUN
cblr-2903	22	10	were	be	AUX
cblr-2903	22	11	the	the	DET
cblr-2903	22	12	changes	change	NOUN
cblr-2903	22	13	adopted	adopt	VERB
cblr-2903	22	14	by	by	ADP
cblr-2903	22	15	the	the	DET
cblr-2903	22	16	treasury	treasury	PROPN
cblr-2903	22	17	in	in	ADP
cblr-2903	22	18	treasury	treasury	PROPN
cblr-2903	22	19	department	department	PROPN
cblr-2903	22	20	circular	circular	PROPN
cblr-2903	23	1	no	no	NOUN
cblr-2903	23	2	.	.	PROPN
cblr-2903	23	3	230	230	NUM
cblr-2903	23	4	(	(	PUNCT
cblr-2903	23	5	hereinafter	hereinafter	NOUN
cblr-2903	23	6	"	"	PUNCT
cblr-2903	23	7	circular	circular	ADJ
cblr-2903	23	8	230").4	230").4	NOUN
cblr-2903	23	9	in	in	ADP
cblr-2903	23	10	conjunction	conjunction	NOUN
cblr-2903	23	11	with	with	ADP
cblr-2903	23	12	the	the	DET
cblr-2903	23	13	changes	change	NOUN
cblr-2903	23	14	instituted	institute	VERB
cblr-2903	23	15	by	by	ADP
cblr-2903	23	16	the	the	DET
cblr-2903	23	17	government	government	NOUN
cblr-2903	23	18	,	,	PUNCT
cblr-2903	23	19	courts	court	NOUN
cblr-2903	23	20	have	have	AUX
cblr-2903	23	21	seen	see	VERB
cblr-2903	23	22	see	see	VERB
cblr-2903	23	23	generally	generally	ADV
cblr-2903	23	24	david	david	PROPN
cblr-2903	23	25	t.	t.	PROPN
cblr-2903	23	26	moldenhauer	moldenhauer	PROPN
cblr-2903	23	27	,	,	PUNCT
cblr-2903	23	28	tax	tax	NOUN
cblr-2903	23	29	opinions	opinion	NOUN
cblr-2903	23	30	,	,	PUNCT
cblr-2903	23	31	reprinted	reprint	VERB
cblr-2903	23	32	in	in	ADP
cblr-2903	23	33	legal	legal	ADJ
cblr-2903	23	34	opinion	opinion	NOUN
cblr-2903	23	35	letters	letter	NOUN
cblr-2903	23	36	:	:	PUNCT
cblr-2903	23	37	a	a	DET
cblr-2903	23	38	comprehensive	comprehensive	ADJ
cblr-2903	23	39	guide	guide	NOUN
cblr-2903	23	40	to	to	ADP
cblr-2903	23	41	opinion	opinion	NOUN
cblr-2903	23	42	letter	letter	NOUN
cblr-2903	23	43	practice	practice	NOUN
cblr-2903	23	44	(	(	PUNCT
cblr-2903	23	45	m.	m.	NOUN
cblr-2903	23	46	john	john	PROPN
cblr-2903	23	47	sterba	sterba	PROPN
cblr-2903	23	48	,	,	PUNCT
cblr-2903	23	49	jr	jr	PROPN
cblr-2903	23	50	.	.	PUNCT
cblr-2903	24	1	ed	ed	NOUN
cblr-2903	24	2	.	.	PROPN
cblr-2903	24	3	,	,	PUNCT
cblr-2903	24	4	2008	2008	NUM
cblr-2903	24	5	)	)	PUNCT
cblr-2903	24	6	,	,	PUNCT
cblr-2903	24	7	at	at	ADP
cblr-2903	24	8	§	§	PROPN
cblr-2903	24	9	7.1	7.1	NUM
cblr-2903	24	10	.	.	SYM
cblr-2903	24	11	2	2	NUM
cblr-2903	24	12	tanina	tanina	NOUN
cblr-2903	24	13	rostain	rostain	NOUN
cblr-2903	24	14	,	,	PUNCT
cblr-2903	24	15	sheltering	shelter	VERB
cblr-2903	24	16	lawyers	lawyer	NOUN
cblr-2903	24	17	:	:	PUNCT
cblr-2903	24	18	the	the	DET
cblr-2903	24	19	organized	organized	ADJ
cblr-2903	24	20	tax	tax	NOUN
cblr-2903	24	21	bar	bar	NOUN
cblr-2903	24	22	and	and	CCONJ
cblr-2903	24	23	the	the	DET
cblr-2903	24	24	tax	tax	NOUN
cblr-2903	24	25	shelter	shelter	NOUN
cblr-2903	24	26	industry	industry	NOUN
cblr-2903	24	27	,	,	PUNCT
cblr-2903	24	28	23	23	NUM
cblr-2903	24	29	yale	yale	PROPN
cblr-2903	24	30	j.	j.	PROPN
cblr-2903	24	31	on	on	ADP
cblr-2903	24	32	reg	reg	PROPN
cblr-2903	24	33	.	.	PUNCT
cblr-2903	25	1	77	77	NUM
cblr-2903	25	2	,	,	PUNCT
cblr-2903	25	3	78	78	NUM
cblr-2903	25	4	(	(	PUNCT
cblr-2903	25	5	winter	winter	NOUN
cblr-2903	25	6	2006	2006	NUM
cblr-2903	25	7	)	)	PUNCT
cblr-2903	25	8	.	.	PUNCT
cblr-2903	25	9	'	'	PUNCT
cblr-2903	26	1	jay	jay	PROPN
cblr-2903	26	2	a.	a.	NOUN
cblr-2903	26	3	soled	sole	VERB
cblr-2903	26	4	,	,	PUNCT
cblr-2903	26	5	tax	tax	NOUN
cblr-2903	26	6	shelter	shelter	NOUN
cblr-2903	26	7	malpractice	malpractice	NOUN
cblr-2903	26	8	cases	case	NOUN
cblr-2903	26	9	and	and	CCONJ
cblr-2903	26	10	their	their	PRON
cblr-2903	26	11	implications	implication	NOUN
cblr-2903	26	12	for	for	ADP
cblr-2903	26	13	tax	tax	NOUN
cblr-2903	26	14	compliance	compliance	NOUN
cblr-2903	26	15	,	,	PUNCT
cblr-2903	26	16	58	58	NUM
cblr-2903	26	17	am	am	NOUN
cblr-2903	26	18	.	.	PUNCT
cblr-2903	27	1	u.	u.	PROPN
cblr-2903	27	2	l.	l.	PROPN
cblr-2903	27	3	rev	rev	PROPN
cblr-2903	27	4	.	.	PROPN
cblr-2903	27	5	267	267	NUM
cblr-2903	27	6	,	,	PUNCT
cblr-2903	27	7	268	268	NUM
cblr-2903	27	8	-	-	SYM
cblr-2903	27	9	69	69	NUM
cblr-2903	27	10	(	(	PUNCT
cblr-2903	27	11	dec	dec	PROPN
cblr-2903	27	12	.	.	PROPN
cblr-2903	27	13	2008	2008	NUM
cblr-2903	27	14	)	)	PUNCT
cblr-2903	27	15	(	(	PUNCT
cblr-2903	27	16	"	"	PUNCT
cblr-2903	27	17	in	in	ADP
cblr-2903	27	18	conjunction	conjunction	NOUN
cblr-2903	27	19	with	with	ADP
cblr-2903	27	20	more	more	ADV
cblr-2903	27	21	stringent	stringent	ADJ
cblr-2903	27	22	statutory	statutory	ADJ
cblr-2903	27	23	penalties	penalty	NOUN
cblr-2903	27	24	,	,	PUNCT
cblr-2903	27	25	heightened	heighten	VERB
cblr-2903	27	26	disclosure	disclosure	NOUN
cblr-2903	27	27	requirements	requirement	NOUN
cblr-2903	27	28	in	in	ADP
cblr-2903	27	29	the	the	DET
cblr-2903	27	30	tax	tax	NOUN
cblr-2903	27	31	and	and	CCONJ
cblr-2903	27	32	securities	security	NOUN
cblr-2903	27	33	regulatory	regulatory	ADJ
cblr-2903	27	34	regimes	regime	NOUN
cblr-2903	27	35	,	,	PUNCT
cblr-2903	27	36	and	and	CCONJ
cblr-2903	27	37	stricter	strict	ADJ
cblr-2903	27	38	ethical	ethical	ADJ
cblr-2903	27	39	standards	standard	NOUN
cblr-2903	27	40	for	for	ADP
cblr-2903	27	41	tax	tax	NOUN
cblr-2903	27	42	practitioners	practitioner	NOUN
cblr-2903	27	43	,	,	PUNCT
cblr-2903	27	44	these	these	DET
cblr-2903	27	45	civil	civil	ADJ
cblr-2903	27	46	lawsuits	lawsuit	NOUN
cblr-2903	27	47	have	have	AUX
cblr-2903	27	48	fundamentally	fundamentally	ADV
cblr-2903	27	49	transformed	transform	VERB
cblr-2903	27	50	the	the	DET
cblr-2903	27	51	nature	nature	NOUN
cblr-2903	27	52	of	of	ADP
cblr-2903	27	53	tax	tax	NOUN
cblr-2903	27	54	practice	practice	NOUN
cblr-2903	27	55	.	.	PUNCT
cblr-2903	27	56	"	"	PUNCT
cblr-2903	27	57	)	)	PUNCT
cblr-2903	27	58	.	.	PUNCT
cblr-2903	27	59	"	"	PUNCT
cblr-2903	28	1	scott	scott	PROPN
cblr-2903	28	2	a.	a.	PROPN
cblr-2903	28	3	schumacher	schumacher	PROPN
cblr-2903	28	4	,	,	PUNCT
cblr-2903	28	5	macniven	macniven	NOUN
cblr-2903	28	6	v.	v.	ADP
cblr-2903	28	7	westmoreland	westmoreland	PROPN
cblr-2903	28	8	and	and	CCONJ
cblr-2903	28	9	tax	tax	NOUN
cblr-2903	28	10	advice	advice	NOUN
cblr-2903	28	11	:	:	PUNCT
cblr-2903	28	12	using	use	VERB
cblr-2903	28	13	"	"	PUNCT
cblr-2903	28	14	purposive	purposive	ADJ
cblr-2903	28	15	textualism	textualism	NOUN
cblr-2903	28	16	"	"	PUNCT
cblr-2903	28	17	to	to	PART
cblr-2903	28	18	deal	deal	VERB
cblr-2903	28	19	with	with	ADP
cblr-2903	28	20	tax	tax	NOUN
cblr-2903	28	21	shelters	shelter	NOUN
cblr-2903	28	22	and	and	CCONJ
cblr-2903	28	23	promote	promote	VERB
cblr-2903	28	24	legitimate	legitimate	ADJ
cblr-2903	28	25	tax	tax	NOUN
cblr-2903	28	26	advice	advice	NOUN
cblr-2903	28	27	,	,	PUNCT
cblr-2903	28	28	92	92	NUM
cblr-2903	28	29	marq	marq	NOUN
cblr-2903	28	30	.	.	PUNCT
cblr-2903	29	1	l.	l.	PROPN
cblr-2903	29	2	rev	rev	PROPN
cblr-2903	29	3	.	.	PROPN
cblr-2903	29	4	33	33	NUM
cblr-2903	29	5	,	,	PUNCT
cblr-2903	29	6	35	35	NUM
cblr-2903	29	7	(	(	PUNCT
cblr-2903	29	8	2008	2008	NUM
cblr-2903	29	9	)	)	PUNCT
cblr-2903	29	10	.	.	PUNCT
cblr-2903	30	1	259no	259no	PROPN
cblr-2903	30	2	.	.	PUNCT
cblr-2903	31	1	1:258	1:258	NUM
cblr-2903	31	2	]	]	X
cblr-2903	31	3	the	the	DET
cblr-2903	31	4	tax	tax	NOUN
cblr-2903	31	5	la	la	PROPN
cblr-2903	31	6	wyer	wyer	PROPN
cblr-2903	31	7	's	's	PART
cblr-2903	31	8	dilemma	dilemma	NOUN
cblr-2903	31	9	an	an	DET
cblr-2903	31	10	avalanche	avalanche	NOUN
cblr-2903	31	11	of	of	ADP
cblr-2903	31	12	litigation	litigation	NOUN
cblr-2903	31	13	arising	arise	VERB
cblr-2903	31	14	out	out	ADP
cblr-2903	31	15	of	of	ADP
cblr-2903	31	16	failed	fail	VERB
cblr-2903	31	17	tax	tax	NOUN
cblr-2903	31	18	shelters	shelter	NOUN
cblr-2903	31	19	in	in	ADP
cblr-2903	31	20	the	the	DET
cblr-2903	31	21	form	form	NOUN
cblr-2903	31	22	of	of	ADP
cblr-2903	31	23	malpractice	malpractice	NOUN
cblr-2903	31	24	suits	suit	NOUN
cblr-2903	31	25	brought	bring	VERB
cblr-2903	31	26	by	by	ADP
cblr-2903	31	27	clients	client	NOUN
cblr-2903	31	28	against	against	ADP
cblr-2903	31	29	opining	opine	VERB
cblr-2903	31	30	lawyers	lawyer	NOUN
cblr-2903	31	31	and	and	CCONJ
cblr-2903	31	32	accountants	accountant	NOUN
cblr-2903	31	33	.	.	PUNCT
cblr-2903	31	34	'	'	PUNCT
cblr-2903	32	1	furthermore	furthermore	ADV
cblr-2903	32	2	,	,	PUNCT
cblr-2903	32	3	courts	court	NOUN
cblr-2903	32	4	and	and	CCONJ
cblr-2903	32	5	prosecutors	prosecutor	NOUN
cblr-2903	32	6	have	have	AUX
cblr-2903	32	7	displayed	display	VERB
cblr-2903	32	8	an	an	DET
cblr-2903	32	9	increased	increase	VERB
cblr-2903	32	10	willingness	willingness	NOUN
cblr-2903	32	11	to	to	PART
cblr-2903	32	12	use	use	VERB
cblr-2903	32	13	civil	civil	ADJ
cblr-2903	32	14	and	and	CCONJ
cblr-2903	32	15	criminal	criminal	ADJ
cblr-2903	32	16	liability	liability	NOUN
cblr-2903	32	17	to	to	PART
cblr-2903	32	18	deal	deal	VERB
cblr-2903	32	19	with	with	ADP
cblr-2903	32	20	tax	tax	NOUN
cblr-2903	32	21	avoidance	avoidance	NOUN
cblr-2903	32	22	tactics.6	tactics.6	PROPN
cblr-2903	32	23	more	more	ADV
cblr-2903	32	24	recently	recently	ADV
cblr-2903	32	25	,	,	PUNCT
cblr-2903	32	26	president	president	PROPN
cblr-2903	32	27	obama	obama	PROPN
cblr-2903	32	28	signed	sign	VERB
cblr-2903	32	29	into	into	ADP
cblr-2903	32	30	law	law	NOUN
cblr-2903	32	31	the	the	DET
cblr-2903	32	32	health	health	NOUN
cblr-2903	32	33	care	care	NOUN
cblr-2903	32	34	and	and	CCONJ
cblr-2903	32	35	education	education	NOUN
cblr-2903	32	36	reconciliation	reconciliation	NOUN
cblr-2903	32	37	act	act	NOUN
cblr-2903	32	38	of	of	ADP
cblr-2903	32	39	2010	2010	NUM
cblr-2903	32	40	(	(	PUNCT
cblr-2903	32	41	"	"	PUNCT
cblr-2903	32	42	health	health	NOUN
cblr-2903	32	43	care	care	PROPN
cblr-2903	32	44	act	act	PROPN
cblr-2903	32	45	"	"	PUNCT
cblr-2903	32	46	)	)	PUNCT
cblr-2903	32	47	,	,	PUNCT
cblr-2903	32	48	which	which	PRON
cblr-2903	32	49	codified	codify	VERB
cblr-2903	32	50	the	the	DET
cblr-2903	32	51	common	common	ADJ
cblr-2903	32	52	law	law	NOUN
cblr-2903	32	53	"	"	PUNCT
cblr-2903	32	54	economic	economic	ADJ
cblr-2903	32	55	substance	substance	NOUN
cblr-2903	32	56	"	"	PUNCT
cblr-2903	32	57	doctrine	doctrine	NOUN
cblr-2903	32	58	to	to	PART
cblr-2903	32	59	help	help	VERB
cblr-2903	32	60	pay	pay	VERB
cblr-2903	32	61	for	for	ADP
cblr-2903	32	62	some	some	PRON
cblr-2903	32	63	of	of	ADP
cblr-2903	32	64	the	the	DET
cblr-2903	32	65	anticipated	anticipate	VERB
cblr-2903	32	66	costs	cost	NOUN
cblr-2903	32	67	of	of	ADP
cblr-2903	32	68	the	the	DET
cblr-2903	32	69	healthcare	healthcare	NOUN
cblr-2903	32	70	reform	reform	NOUN
cblr-2903	32	71	measures	measure	NOUN
cblr-2903	32	72	.	.	PUNCT
cblr-2903	32	73	'	'	PUNCT
cblr-2903	33	1	although	although	SCONJ
cblr-2903	33	2	the	the	DET
cblr-2903	33	3	codification	codification	NOUN
cblr-2903	33	4	of	of	ADP
cblr-2903	33	5	the	the	DET
cblr-2903	33	6	economic	economic	ADJ
cblr-2903	33	7	substance	substance	NOUN
cblr-2903	33	8	doctrine	doctrine	NOUN
cblr-2903	33	9	is	be	AUX
cblr-2903	33	10	intended	intend	VERB
cblr-2903	33	11	to	to	PART
cblr-2903	33	12	clarify	clarify	VERB
cblr-2903	33	13	the	the	DET
cblr-2903	33	14	doctrine	doctrine	NOUN
cblr-2903	33	15	and	and	CCONJ
cblr-2903	33	16	promote	promote	VERB
cblr-2903	33	17	its	its	PRON
cblr-2903	33	18	uniform	uniform	ADJ
cblr-2903	33	19	application	application	NOUN
cblr-2903	33	20	,	,	PUNCT
cblr-2903	33	21	this	this	DET
cblr-2903	33	22	legislation	legislation	NOUN
cblr-2903	33	23	actually	actually	ADV
cblr-2903	33	24	presents	present	VERB
cblr-2903	33	25	new	new	ADJ
cblr-2903	33	26	problems	problem	NOUN
cblr-2903	33	27	and	and	CCONJ
cblr-2903	33	28	areas	area	NOUN
cblr-2903	33	29	of	of	ADP
cblr-2903	33	30	uncertainty	uncertainty	NOUN
cblr-2903	33	31	.	.	PUNCT
cblr-2903	33	32	!	!	PUNCT
cblr-2903	34	1	not	not	PART
cblr-2903	34	2	surprisingly	surprisingly	ADV
cblr-2903	34	3	,	,	PUNCT
cblr-2903	34	4	these	these	DET
cblr-2903	34	5	developments	development	NOUN
cblr-2903	34	6	,	,	PUNCT
cblr-2903	34	7	acting	act	VERB
cblr-2903	34	8	in	in	ADP
cblr-2903	34	9	concert	concert	NOUN
cblr-2903	34	10	,	,	PUNCT
cblr-2903	34	11	have	have	AUX
cblr-2903	34	12	caused	cause	VERB
cblr-2903	34	13	many	many	ADJ
cblr-2903	34	14	of	of	ADP
cblr-2903	34	15	the	the	DET
cblr-2903	34	16	nation	nation	NOUN
cblr-2903	34	17	's	's	PART
cblr-2903	34	18	preeminent	preeminent	ADJ
cblr-2903	34	19	tax	tax	NOUN
cblr-2903	34	20	lawyers	lawyer	NOUN
cblr-2903	34	21	to	to	PART
cblr-2903	34	22	reevaluate	reevaluate	VERB
cblr-2903	34	23	their	their	PRON
cblr-2903	34	24	attitudes	attitude	NOUN
cblr-2903	34	25	toward	toward	ADP
cblr-2903	34	26	tax	tax	NOUN
cblr-2903	34	27	planning	planning	NOUN
cblr-2903	34	28	practice.9	practice.9	NOUN
cblr-2903	34	29	unfortunately	unfortunately	ADV
cblr-2903	34	30	,	,	PUNCT
cblr-2903	34	31	however	however	ADV
cblr-2903	34	32	,	,	PUNCT
cblr-2903	34	33	these	these	DET
cblr-2903	34	34	changes	change	NOUN
cblr-2903	34	35	will	will	AUX
cblr-2903	34	36	not	not	PART
cblr-2903	34	37	succeed	succeed	VERB
cblr-2903	34	38	in	in	ADP
cblr-2903	34	39	preventing	prevent	VERB
cblr-2903	34	40	tax	tax	NOUN
cblr-2903	34	41	shelter	shelter	NOUN
cblr-2903	34	42	abuse	abuse	NOUN
cblr-2903	34	43	,	,	PUNCT
cblr-2903	34	44	but	but	CCONJ
cblr-2903	34	45	instead	instead	ADV
cblr-2903	34	46	will	will	AUX
cblr-2903	34	47	have	have	VERB
cblr-2903	34	48	an	an	DET
cblr-2903	34	49	unwarranted	unwarranted	ADJ
cblr-2903	34	50	adverse	adverse	ADJ
cblr-2903	34	51	effect	effect	NOUN
cblr-2903	34	52	on	on	ADP
cblr-2903	34	53	tax	tax	NOUN
cblr-2903	34	54	lawyers	lawyer	NOUN
cblr-2903	34	55	attempting	attempt	VERB
cblr-2903	34	56	to	to	PART
cblr-2903	34	57	provide	provide	VERB
cblr-2903	34	58	legitimate	legitimate	ADJ
cblr-2903	34	59	tax	tax	NOUN
cblr-2903	34	60	advisory	advisory	ADJ
cblr-2903	34	61	services	service	NOUN
cblr-2903	34	62	.	.	PUNCT
cblr-2903	35	1	"o	"o	VERB
cblr-2903	35	2	the	the	DET
cblr-2903	35	3	efforts	effort	NOUN
cblr-2903	35	4	to	to	PART
cblr-2903	35	5	curb	curb	VERB
cblr-2903	35	6	the	the	DET
cblr-2903	35	7	use	use	NOUN
cblr-2903	35	8	of	of	ADP
cblr-2903	35	9	tax	tax	NOUN
cblr-2903	35	10	shelters	shelter	NOUN
cblr-2903	35	11	have	have	AUX
cblr-2903	35	12	had	have	VERB
cblr-2903	35	13	a	a	DET
cblr-2903	35	14	significant	significant	ADJ
cblr-2903	35	15	detrimental	detrimental	ADJ
cblr-2903	35	16	impact	impact	NOUN
cblr-2903	35	17	on	on	ADP
cblr-2903	35	18	the	the	DET
cblr-2903	35	19	vast	vast	ADJ
cblr-2903	35	20	majority	majority	NOUN
cblr-2903	35	21	of	of	ADP
cblr-2903	35	22	tax	tax	NOUN
cblr-2903	35	23	professionals	professional	NOUN
cblr-2903	35	24	who	who	PRON
cblr-2903	35	25	seek	seek	VERB
cblr-2903	35	26	to	to	PART
cblr-2903	35	27	provide	provide	VERB
cblr-2903	35	28	legitimate	legitimate	ADJ
cblr-2903	35	29	tax	tax	NOUN
cblr-2903	35	30	advice	advice	NOUN
cblr-2903	35	31	.	.	PUNCT
cblr-2903	36	1	soled	sole	VERB
cblr-2903	36	2	,	,	PUNCT
cblr-2903	36	3	supra	supra	NOUN
cblr-2903	36	4	note	note	NOUN
cblr-2903	36	5	3	3	NUM
cblr-2903	36	6	,	,	PUNCT
cblr-2903	36	7	at	at	ADP
cblr-2903	36	8	268	268	NUM
cblr-2903	36	9	.	.	NOUN
cblr-2903	37	1	6	6	NUM
cblr-2903	37	2	see	see	VERB
cblr-2903	37	3	generally	generally	ADV
cblr-2903	37	4	joshua	joshua	PROPN
cblr-2903	37	5	d.	d.	PROPN
cblr-2903	37	6	blank	blank	PROPN
cblr-2903	37	7	,	,	PUNCT
cblr-2903	37	8	what	what	PRON
cblr-2903	37	9	's	be	AUX
cblr-2903	37	10	wrong	wrong	ADJ
cblr-2903	37	11	with	with	ADP
cblr-2903	37	12	shaming	shame	VERB
cblr-2903	37	13	corporate	corporate	ADJ
cblr-2903	37	14	tax	tax	NOUN
cblr-2903	37	15	abuse	abuse	NOUN
cblr-2903	37	16	,	,	PUNCT
cblr-2903	37	17	62	62	NUM
cblr-2903	37	18	tax	tax	NOUN
cblr-2903	37	19	l.	l.	PROPN
cblr-2903	37	20	rev	rev	PROPN
cblr-2903	37	21	.	.	PROPN
cblr-2903	37	22	539	539	NUM
cblr-2903	37	23	,	,	PUNCT
cblr-2903	37	24	571	571	NUM
cblr-2903	37	25	(	(	PUNCT
cblr-2903	37	26	summer	summer	NOUN
cblr-2903	37	27	2009	2009	NUM
cblr-2903	37	28	)	)	PUNCT
cblr-2903	37	29	.	.	PUNCT
cblr-2903	38	1	health	health	NOUN
cblr-2903	38	2	care	care	NOUN
cblr-2903	38	3	and	and	CCONJ
cblr-2903	38	4	education	education	NOUN
cblr-2903	38	5	reconciliation	reconciliation	NOUN
cblr-2903	38	6	act	act	NOUN
cblr-2903	38	7	of	of	ADP
cblr-2903	38	8	2010	2010	NUM
cblr-2903	38	9	,	,	PUNCT
cblr-2903	38	10	pub	pub	NOUN
cblr-2903	38	11	.	.	PUNCT
cblr-2903	39	1	l.	l.	PROPN
cblr-2903	39	2	no	no	INTJ
cblr-2903	39	3	.	.	PROPN
cblr-2903	40	1	111	111	NUM
cblr-2903	40	2	-	-	SYM
cblr-2903	40	3	152	152	NUM
cblr-2903	40	4	,	,	PUNCT
cblr-2903	40	5	124	124	NUM
cblr-2903	40	6	stat	stat	NOUN
cblr-2903	40	7	.	.	PUNCT
cblr-2903	41	1	1029	1029	NUM
cblr-2903	41	2	(	(	PUNCT
cblr-2903	41	3	2010	2010	NUM
cblr-2903	41	4	)	)	PUNCT
cblr-2903	41	5	.	.	PUNCT
cblr-2903	41	6	'	'	PUNCT
cblr-2903	42	1	see	see	VERB
cblr-2903	42	2	david	david	PROPN
cblr-2903	42	3	b.	b.	PROPN
cblr-2903	42	4	strong	strong	PROPN
cblr-2903	42	5	and	and	CCONJ
cblr-2903	42	6	timothy	timothy	PROPN
cblr-2903	42	7	e.	e.	PROPN
cblr-2903	42	8	glasgow	glasgow	PROPN
cblr-2903	42	9	&	&	CCONJ
cblr-2903	42	10	travis	travis	PROPN
cblr-2903	42	11	j.	j.	PROPN
cblr-2903	42	12	logge	logge	PROPN
cblr-2903	42	13	,	,	PUNCT
cblr-2903	42	14	codification	codification	NOUN
cblr-2903	42	15	of	of	ADP
cblr-2903	42	16	the	the	DET
cblr-2903	42	17	common	common	ADJ
cblr-2903	42	18	law	law	NOUN
cblr-2903	42	19	"	"	PUNCT
cblr-2903	42	20	economic	economic	ADJ
cblr-2903	42	21	substance	substance	NOUN
cblr-2903	42	22	doctrine	doctrine	NOUN
cblr-2903	42	23	"	"	PUNCT
cblr-2903	42	24	:	:	PUNCT
cblr-2903	42	25	taxpayers	taxpayer	NOUN
cblr-2903	42	26	subject	subject	ADJ
cblr-2903	42	27	to	to	ADP
cblr-2903	42	28	new	new	ADJ
cblr-2903	42	29	standards	standard	NOUN
cblr-2903	42	30	to	to	PART
cblr-2903	42	31	obtain	obtain	VERB
cblr-2903	42	32	tax	tax	NOUN
cblr-2903	42	33	benefits	benefit	NOUN
cblr-2903	42	34	and	and	CCONJ
cblr-2903	42	35	avoid	avoid	VERB
cblr-2903	42	36	penalties	penalty	NOUN
cblr-2903	42	37	,	,	PUNCT
cblr-2903	42	38	nat'l	nat'l	NOUN
cblr-2903	42	39	law	law	NOUN
cblr-2903	42	40	rev	rev	VERB
cblr-2903	42	41	.	.	PUNCT
cblr-2903	43	1	(	(	PUNCT
cblr-2903	43	2	apr	apr	PROPN
cblr-2903	43	3	.	.	PROPN
cblr-2903	43	4	30	30	NUM
cblr-2903	43	5	,	,	PUNCT
cblr-2903	43	6	2010	2010	NUM
cblr-2903	43	7	)	)	PUNCT
cblr-2903	43	8	,	,	PUNCT
cblr-2903	43	9	available	available	ADJ
cblr-2903	43	10	at	at	ADP
cblr-2903	43	11	http://www	http://www	PROPN
cblr-2903	43	12	.	.	PUNCT
cblr-2903	44	1	natlawreview.com/article/codification-common-law-economic-substance-doc	natlawreview.com/article/codification-common-law-economic-substance-doc	PROPN
cblr-2903	44	2	trine	trine	ADJ
cblr-2903	44	3	-	-	PUNCT
cblr-2903	44	4	taxpayers	taxpayer	NOUN
cblr-2903	44	5	-	-	PUNCT
cblr-2903	44	6	subject	subject	NOUN
cblr-2903	44	7	-	-	PUNCT
cblr-2903	44	8	to	to	ADP
cblr-2903	44	9	-	-	PUNCT
cblr-2903	44	10	new	new	ADJ
cblr-2903	44	11	-	-	PUNCT
cblr-2903	44	12	standards	standard	NOUN
cblr-2903	44	13	-	-	PUNCT
cblr-2903	44	14	to	to	ADP
cblr-2903	44	15	-	-	PUNCT
cblr-2903	44	16	ob	ob	NOUN
cblr-2903	44	17	.	.	PROPN
cblr-2903	44	18	9	9	NUM
cblr-2903	44	19	see	see	NOUN
cblr-2903	44	20	,	,	PUNCT
cblr-2903	44	21	e.g.	e.g.	ADV
cblr-2903	44	22	,	,	PUNCT
cblr-2903	44	23	soled	sole	VERB
cblr-2903	44	24	,	,	PUNCT
cblr-2903	44	25	supra	supra	NOUN
cblr-2903	44	26	note	note	NOUN
cblr-2903	44	27	3	3	NUM
cblr-2903	44	28	,	,	PUNCT
cblr-2903	44	29	at	at	ADP
cblr-2903	44	30	269	269	NUM
cblr-2903	44	31	-	-	SYM
cblr-2903	44	32	270	270	NUM
cblr-2903	44	33	(	(	PUNCT
cblr-2903	44	34	explaining	explain	VERB
cblr-2903	44	35	how	how	SCONJ
cblr-2903	44	36	the	the	DET
cblr-2903	44	37	risk	risk	NOUN
cblr-2903	44	38	of	of	ADP
cblr-2903	44	39	tax	tax	NOUN
cblr-2903	44	40	shelter	shelter	NOUN
cblr-2903	44	41	malpractice	malpractice	NOUN
cblr-2903	44	42	claims	claim	NOUN
cblr-2903	44	43	has	have	AUX
cblr-2903	44	44	changed	change	VERB
cblr-2903	44	45	operating	operating	NOUN
cblr-2903	44	46	procedures	procedure	NOUN
cblr-2903	44	47	for	for	ADP
cblr-2903	44	48	tax	tax	NOUN
cblr-2903	44	49	professionals	professional	NOUN
cblr-2903	44	50	in	in	ADP
cblr-2903	44	51	law	law	NOUN
cblr-2903	44	52	and	and	CCONJ
cblr-2903	44	53	accounting	accounting	NOUN
cblr-2903	44	54	firms	firm	NOUN
cblr-2903	44	55	)	)	PUNCT
cblr-2903	44	56	.	.	PUNCT
cblr-2903	45	1	1o	1o	PROPN
cblr-2903	45	2	schumacher	schumacher	PROPN
cblr-2903	45	3	,	,	PUNCT
cblr-2903	45	4	supra	supra	PROPN
cblr-2903	45	5	note	note	NOUN
cblr-2903	45	6	4	4	NUM
cblr-2903	45	7	,	,	PUNCT
cblr-2903	45	8	at	at	ADP
cblr-2903	45	9	35	35	NUM
cblr-2903	45	10	.	.	PUNCT
cblr-2903	46	1	n	n	PRON
cblr-2903	46	2	see	see	VERB
cblr-2903	46	3	i	i	PRON
cblr-2903	46	4	d.	d.	PROPN
cblr-2903	46	5	at	at	ADP
cblr-2903	46	6	35	35	NUM
cblr-2903	46	7	-	-	SYM
cblr-2903	46	8	36	36	NUM
cblr-2903	46	9	(	(	PUNCT
cblr-2903	46	10	noting	note	VERB
cblr-2903	46	11	that	that	SCONJ
cblr-2903	46	12	the	the	DET
cblr-2903	46	13	vast	vast	ADJ
cblr-2903	46	14	majority	majority	NOUN
cblr-2903	46	15	of	of	ADP
cblr-2903	46	16	taxpayers	taxpayer	NOUN
cblr-2903	46	17	and	and	CCONJ
cblr-2903	46	18	their	their	PRON
cblr-2903	46	19	advisors	advisor	NOUN
cblr-2903	46	20	act	act	VERB
cblr-2903	46	21	in	in	ADP
cblr-2903	46	22	accordance	accordance	NOUN
cblr-2903	46	23	with	with	ADP
cblr-2903	46	24	the	the	DET
cblr-2903	46	25	laws	law	NOUN
cblr-2903	46	26	)	)	PUNCT
cblr-2903	46	27	.	.	PUNCT
cblr-2903	47	1	[	[	X
cblr-2903	47	2	vol	vol	NOUN
cblr-2903	47	3	.	.	PUNCT
cblr-2903	47	4	2011260	2011260	NUM
cblr-2903	47	5	col	col	PROPN
cblr-2903	47	6	umia	umia	PROPN
cblr-2903	47	7	b	b	PROPN
cblr-2903	47	8	usiness	usiness	PROPN
cblr-2903	47	9	la	la	PROPN
cblr-2903	47	10	w	w	PROPN
cblr-2903	47	11	re	re	PROPN
cblr-2903	47	12	vie	vie	PROPN
cblr-2903	47	13	w	w	PROPN
cblr-2903	47	14	recent	recent	ADJ
cblr-2903	47	15	legislative	legislative	ADJ
cblr-2903	47	16	and	and	CCONJ
cblr-2903	47	17	administrative	administrative	ADJ
cblr-2903	47	18	efforts	effort	NOUN
cblr-2903	47	19	,	,	PUNCT
cblr-2903	47	20	based	base	VERB
cblr-2903	47	21	largely	largely	ADV
cblr-2903	47	22	on	on	ADP
cblr-2903	47	23	heightened	heightened	ADJ
cblr-2903	47	24	disclosure	disclosure	NOUN
cblr-2903	47	25	requirements	requirement	NOUN
cblr-2903	47	26	and	and	CCONJ
cblr-2903	47	27	increased	increase	VERB
cblr-2903	47	28	penalties	penalty	NOUN
cblr-2903	47	29	,	,	PUNCT
cblr-2903	47	30	are	be	AUX
cblr-2903	47	31	not	not	PART
cblr-2903	47	32	effective	effective	ADJ
cblr-2903	47	33	solutions	solution	NOUN
cblr-2903	47	34	for	for	ADP
cblr-2903	47	35	the	the	DET
cblr-2903	47	36	tax	tax	NOUN
cblr-2903	47	37	shelter	shelter	NOUN
cblr-2903	47	38	problem	problem	NOUN
cblr-2903	47	39	,	,	PUNCT
cblr-2903	47	40	largely	largely	ADV
cblr-2903	47	41	because	because	SCONJ
cblr-2903	47	42	they	they	PRON
cblr-2903	47	43	are	be	AUX
cblr-2903	47	44	only	only	ADV
cblr-2903	47	45	prospective	prospective	ADJ
cblr-2903	47	46	in	in	ADP
cblr-2903	47	47	nature	nature	NOUN
cblr-2903	47	48	and	and	CCONJ
cblr-2903	47	49	taxpayers	taxpayer	NOUN
cblr-2903	47	50	often	often	ADV
cblr-2903	47	51	move	move	VERB
cblr-2903	47	52	on	on	ADP
cblr-2903	47	53	to	to	ADP
cblr-2903	47	54	new	new	ADJ
cblr-2903	47	55	types	type	NOUN
cblr-2903	47	56	of	of	ADP
cblr-2903	47	57	shelters	shelter	NOUN
cblr-2903	47	58	.	.	PUNCT
cblr-2903	47	59	"	"	PUNCT
cblr-2903	48	1	furthermore	furthermore	ADV
cblr-2903	48	2	,	,	PUNCT
cblr-2903	48	3	the	the	DET
cblr-2903	48	4	recent	recent	ADJ
cblr-2903	48	5	court	court	NOUN
cblr-2903	48	6	decisions	decision	NOUN
cblr-2903	48	7	are	be	AUX
cblr-2903	48	8	unlikely	unlikely	ADJ
cblr-2903	48	9	to	to	PART
cblr-2903	48	10	provide	provide	VERB
cblr-2903	48	11	sufficient	sufficient	ADJ
cblr-2903	48	12	guidance	guidance	NOUN
cblr-2903	48	13	to	to	ADP
cblr-2903	48	14	tax	tax	NOUN
cblr-2903	48	15	professionals	professional	NOUN
cblr-2903	48	16	for	for	SCONJ
cblr-2903	48	17	them	they	PRON
cblr-2903	48	18	to	to	PART
cblr-2903	48	19	determine	determine	VERB
cblr-2903	48	20	what	what	PRON
cblr-2903	48	21	the	the	DET
cblr-2903	48	22	proper	proper	ADJ
cblr-2903	48	23	standards	standard	NOUN
cblr-2903	48	24	should	should	AUX
cblr-2903	48	25	be	be	AUX
cblr-2903	48	26	.	.	PUNCT
cblr-2903	48	27	"	"	PUNCT
cblr-2903	49	1	although	although	SCONJ
cblr-2903	49	2	tax	tax	NOUN
cblr-2903	49	3	shelter	shelter	NOUN
cblr-2903	49	4	litigation	litigation	NOUN
cblr-2903	49	5	has	have	AUX
cblr-2903	49	6	been	be	AUX
cblr-2903	49	7	ongoing	ongoing	ADJ
cblr-2903	49	8	for	for	ADP
cblr-2903	49	9	nearly	nearly	ADV
cblr-2903	49	10	two	two	NUM
cblr-2903	49	11	decades	decade	NOUN
cblr-2903	49	12	,	,	PUNCT
cblr-2903	49	13	4	4	NUM
cblr-2903	49	14	the	the	DET
cblr-2903	49	15	recent	recent	ADJ
cblr-2903	49	16	wave	wave	NOUN
cblr-2903	49	17	of	of	ADP
cblr-2903	49	18	cases	case	NOUN
cblr-2903	49	19	stands	stand	VERB
cblr-2903	49	20	out	out	ADP
cblr-2903	49	21	due	due	ADP
cblr-2903	49	22	to	to	ADP
cblr-2903	49	23	both	both	CCONJ
cblr-2903	49	24	the	the	DET
cblr-2903	49	25	astonishing	astonishing	ADJ
cblr-2903	49	26	financial	financial	ADJ
cblr-2903	49	27	recoveries'5	recoveries'5	NOUN
cblr-2903	49	28	and	and	CCONJ
cblr-2903	49	29	the	the	DET
cblr-2903	49	30	prominent	prominent	ADJ
cblr-2903	49	31	institutions	institution	NOUN
cblr-2903	49	32	targeted.16	targeted.16	NOUN
cblr-2903	49	33	for	for	ADP
cblr-2903	49	34	example	example	NOUN
cblr-2903	49	35	,	,	PUNCT
cblr-2903	49	36	in	in	ADP
cblr-2903	49	37	united	united	PROPN
cblr-2903	49	38	states	states	PROPN
cblr-2903	49	39	v.	v.	PROPN
cblr-2903	49	40	stein	stein	PROPN
cblr-2903	49	41	,	,	PUNCT
cblr-2903	49	42	dubbed	dub	VERB
cblr-2903	49	43	the	the	DET
cblr-2903	49	44	largest	large	ADJ
cblr-2903	49	45	tax	tax	NOUN
cblr-2903	49	46	fraud	fraud	NOUN
cblr-2903	49	47	case	case	NOUN
cblr-2903	49	48	in	in	ADP
cblr-2903	49	49	history	history	NOUN
cblr-2903	49	50	,	,	PUNCT
cblr-2903	49	51	the	the	DET
cblr-2903	49	52	government	government	NOUN
cblr-2903	49	53	filed	file	VERB
cblr-2903	49	54	a	a	DET
cblr-2903	49	55	forty	forty	NUM
cblr-2903	49	56	count	count	NOUN
cblr-2903	49	57	indictment	indictment	NOUN
cblr-2903	49	58	against	against	ADP
cblr-2903	49	59	seventeen	seventeen	NUM
cblr-2903	49	60	former	former	ADJ
cblr-2903	49	61	kpmg	kpmg	PROPN
cblr-2903	49	62	accountants	accountant	NOUN
cblr-2903	49	63	,	,	PUNCT
cblr-2903	49	64	a	a	DET
cblr-2903	49	65	former	former	ADJ
cblr-2903	49	66	partner	partner	NOUN
cblr-2903	49	67	at	at	ADP
cblr-2903	49	68	sidley	sidley	PROPN
cblr-2903	49	69	austin	austin	PROPN
cblr-2903	49	70	brown	brown	PROPN
cblr-2903	49	71	&	&	CCONJ
cblr-2903	49	72	wood	wood	PROPN
cblr-2903	49	73	llp	llp	PROPN
cblr-2903	49	74	,	,	PUNCT
cblr-2903	49	75	and	and	CCONJ
cblr-2903	49	76	a	a	DET
cblr-2903	49	77	former	former	ADJ
cblr-2903	49	78	financial	financial	ADJ
cblr-2903	49	79	"	"	PUNCT
cblr-2903	49	80	see	see	VERB
cblr-2903	49	81	marvin	marvin	PROPN
cblr-2903	49	82	a.	a.	PROPN
cblr-2903	49	83	chirelstein	chirelstein	PROPN
cblr-2903	49	84	&	&	CCONJ
cblr-2903	49	85	lawrence	lawrence	PROPN
cblr-2903	49	86	a.	a.	PROPN
cblr-2903	49	87	zelenak	zelenak	PROPN
cblr-2903	49	88	,	,	PUNCT
cblr-2903	49	89	tax	tax	NOUN
cblr-2903	49	90	shelters	shelter	NOUN
cblr-2903	49	91	and	and	CCONJ
cblr-2903	49	92	the	the	DET
cblr-2903	49	93	search	search	NOUN
cblr-2903	49	94	for	for	ADP
cblr-2903	49	95	a	a	DET
cblr-2903	49	96	silver	silver	ADJ
cblr-2903	49	97	bullet	bullet	NOUN
cblr-2903	49	98	,	,	PUNCT
cblr-2903	49	99	105	105	NUM
cblr-2903	49	100	colum	colum	NOUN
cblr-2903	49	101	.	.	PUNCT
cblr-2903	50	1	l.	l.	PROPN
cblr-2903	50	2	rev	rev	PROPN
cblr-2903	50	3	.	.	PROPN
cblr-2903	50	4	1939	1939	NUM
cblr-2903	50	5	,	,	PUNCT
cblr-2903	50	6	1939	1939	NUM
cblr-2903	50	7	-	-	SYM
cblr-2903	50	8	42	42	NUM
cblr-2903	50	9	(	(	PUNCT
cblr-2903	50	10	2005	2005	NUM
cblr-2903	50	11	)	)	PUNCT
cblr-2903	50	12	;	;	PUNCT
cblr-2903	50	13	see	see	VERB
cblr-2903	50	14	also	also	ADV
cblr-2903	50	15	david	david	PROPN
cblr-2903	50	16	m.	m.	PROPN
cblr-2903	50	17	schizer	schizer	PROPN
cblr-2903	50	18	,	,	PUNCT
cblr-2903	50	19	enlisting	enlist	VERB
cblr-2903	50	20	the	the	DET
cblr-2903	50	21	tax	tax	NOUN
cblr-2903	50	22	bar	bar	NOUN
cblr-2903	50	23	,	,	PUNCT
cblr-2903	50	24	59	59	NUM
cblr-2903	50	25	tax	tax	NOUN
cblr-2903	50	26	l.	l.	PROPN
cblr-2903	50	27	rev	rev	PROPN
cblr-2903	50	28	.	.	PROPN
cblr-2903	50	29	331	331	NUM
cblr-2903	50	30	,	,	PUNCT
cblr-2903	50	31	369	369	NUM
cblr-2903	50	32	,	,	PUNCT
cblr-2903	50	33	370	370	NUM
cblr-2903	50	34	(	(	PUNCT
cblr-2903	50	35	2006	2006	NUM
cblr-2903	50	36	)	)	PUNCT
cblr-2903	50	37	.	.	PUNCT
cblr-2903	51	1	13	13	NUM
cblr-2903	51	2	schumacher	schumacher	PROPN
cblr-2903	51	3	,	,	PUNCT
cblr-2903	51	4	supra	supra	PROPN
cblr-2903	51	5	note	note	NOUN
cblr-2903	51	6	4	4	NUM
cblr-2903	51	7	,	,	PUNCT
cblr-2903	51	8	at	at	ADP
cblr-2903	51	9	35	35	NUM
cblr-2903	51	10	;	;	PUNCT
cblr-2903	51	11	see	see	VERB
cblr-2903	51	12	also	also	ADV
cblr-2903	51	13	patricia	patricia	PROPN
cblr-2903	51	14	b.	b.	PROPN
cblr-2903	51	15	hsue	hsue	PROPN
cblr-2903	51	16	,	,	PUNCT
cblr-2903	51	17	lessons	lesson	NOUN
cblr-2903	51	18	from	from	ADP
cblr-2903	51	19	united	united	PROPN
cblr-2903	51	20	states	states	PROPN
cblr-2903	51	21	v.	v.	ADP
cblr-2903	51	22	stein	stein	PROPN
cblr-2903	51	23	:	:	PUNCT
cblr-2903	51	24	is	be	AUX
cblr-2903	51	25	the	the	DET
cblr-2903	51	26	line	line	NOUN
cblr-2903	51	27	between	between	ADP
cblr-2903	51	28	criminal	criminal	ADJ
cblr-2903	51	29	and	and	CCONJ
cblr-2903	51	30	civil	civil	ADJ
cblr-2903	51	31	sanctions	sanction	NOUN
cblr-2903	51	32	for	for	ADP
cblr-2903	51	33	illegal	illegal	ADJ
cblr-2903	51	34	tax	tax	NOUN
cblr-2903	51	35	shelters	shelter	NOUN
cblr-2903	51	36	a	a	DET
cblr-2903	51	37	dot	dot	NOUN
cblr-2903	51	38	?	?	NOUN
cblr-2903	51	39	,	,	PUNCT
cblr-2903	51	40	102	102	NUM
cblr-2903	51	41	nw	nw	X
cblr-2903	51	42	.	.	PUNCT
cblr-2903	51	43	u.	u.	PROPN
cblr-2903	51	44	l.	l.	PROPN
cblr-2903	51	45	rev	rev	PROPN
cblr-2903	51	46	.	.	PROPN
cblr-2903	51	47	903	903	NUM
cblr-2903	51	48	,	,	PUNCT
cblr-2903	51	49	907	907	NUM
cblr-2903	51	50	(	(	PUNCT
cblr-2903	51	51	special	special	ADJ
cblr-2903	51	52	issue	issue	NOUN
cblr-2903	51	53	2008	2008	NUM
cblr-2903	51	54	)	)	PUNCT
cblr-2903	51	55	.	.	PUNCT
cblr-2903	51	56	"	"	PUNCT
cblr-2903	52	1	see	see	VERB
cblr-2903	52	2	,	,	PUNCT
cblr-2903	52	3	e.g.	e.g.	ADV
cblr-2903	52	4	,	,	PUNCT
cblr-2903	52	5	ackerman	ackerman	PROPN
cblr-2903	52	6	v.	v.	PROPN
cblr-2903	52	7	schwartz	schwartz	PROPN
cblr-2903	52	8	,	,	PUNCT
cblr-2903	52	9	947	947	NUM
cblr-2903	52	10	f.2d	f.2d	NOUN
cblr-2903	52	11	841	841	NUM
cblr-2903	52	12	,	,	PUNCT
cblr-2903	52	13	843	843	NUM
cblr-2903	52	14	(	(	PUNCT
cblr-2903	52	15	7th	7th	ADJ
cblr-2903	52	16	cir	cir	NOUN
cblr-2903	52	17	.	.	PROPN
cblr-2903	52	18	1991	1991	NUM
cblr-2903	52	19	)	)	PUNCT
cblr-2903	52	20	(	(	PUNCT
cblr-2903	52	21	tax	tax	NOUN
cblr-2903	52	22	shelter	shelter	NOUN
cblr-2903	52	23	investors	investor	NOUN
cblr-2903	52	24	commenced	commence	VERB
cblr-2903	52	25	malpractice	malpractice	NOUN
cblr-2903	52	26	action	action	NOUN
cblr-2903	52	27	against	against	ADP
cblr-2903	52	28	attorney	attorney	NOUN
cblr-2903	52	29	whose	whose	DET
cblr-2903	52	30	opinion	opinion	NOUN
cblr-2903	52	31	letter	letter	NOUN
cblr-2903	52	32	was	be	AUX
cblr-2903	52	33	used	use	VERB
cblr-2903	52	34	by	by	ADP
cblr-2903	52	35	promoter	promoter	NOUN
cblr-2903	52	36	to	to	PART
cblr-2903	52	37	support	support	VERB
cblr-2903	52	38	a	a	DET
cblr-2903	52	39	transaction	transaction	NOUN
cblr-2903	52	40	's	's	PART
cblr-2903	52	41	supposed	suppose	VERB
cblr-2903	52	42	legitimacy	legitimacy	NOUN
cblr-2903	52	43	)	)	PUNCT
cblr-2903	52	44	;	;	PUNCT
cblr-2903	53	1	newmyer	newmyer	NOUN
cblr-2903	53	2	v.	v.	ADP
cblr-2903	53	3	philatelic	philatelic	ADJ
cblr-2903	53	4	leasing	leasing	NOUN
cblr-2903	53	5	,	,	PUNCT
cblr-2903	53	6	ltd	ltd	PROPN
cblr-2903	53	7	.	.	PROPN
cblr-2903	53	8	888	888	NUM
cblr-2903	53	9	f.2d	f.2d	SYM
cblr-2903	53	10	385	385	NUM
cblr-2903	53	11	,	,	PUNCT
cblr-2903	53	12	387	387	NUM
cblr-2903	53	13	(	(	PUNCT
cblr-2903	53	14	6th	6th	ADJ
cblr-2903	53	15	cir	cir	NOUN
cblr-2903	53	16	.	.	PROPN
cblr-2903	53	17	1989	1989	NUM
cblr-2903	53	18	)	)	PUNCT
cblr-2903	53	19	(	(	PUNCT
cblr-2903	53	20	investor	investor	NOUN
cblr-2903	53	21	brought	bring	VERB
cblr-2903	53	22	suit	suit	NOUN
cblr-2903	53	23	against	against	ADP
cblr-2903	53	24	tax	tax	NOUN
cblr-2903	53	25	shelter	shelter	NOUN
cblr-2903	53	26	promoter	promoter	NOUN
cblr-2903	53	27	)	)	PUNCT
cblr-2903	53	28	.	.	PUNCT
cblr-2903	54	1	"	"	PUNCT
cblr-2903	54	2	soled	sole	VERB
cblr-2903	54	3	,	,	PUNCT
cblr-2903	54	4	supra	supra	NOUN
cblr-2903	54	5	note	note	NOUN
cblr-2903	54	6	3	3	NUM
cblr-2903	54	7	,	,	PUNCT
cblr-2903	54	8	at	at	ADP
cblr-2903	54	9	270	270	NUM
cblr-2903	54	10	-	-	SYM
cblr-2903	54	11	71	71	NUM
cblr-2903	54	12	;	;	PUNCT
cblr-2903	54	13	see	see	VERB
cblr-2903	54	14	also	also	ADV
cblr-2903	54	15	,	,	PUNCT
cblr-2903	54	16	e.g.	e.g.	ADV
cblr-2903	54	17	,	,	PUNCT
cblr-2903	54	18	simon	simon	PROPN
cblr-2903	54	19	v.	v.	PROPN
cblr-2903	54	20	kpmg	kpmg	PROPN
cblr-2903	54	21	llp	llp	PROPN
cblr-2903	54	22	,	,	PUNCT
cblr-2903	54	23	no	no	INTJ
cblr-2903	54	24	.	.	NOUN
cblr-2903	55	1	05	05	NUM
cblr-2903	55	2	-	-	PUNCT
cblr-2903	55	3	cv-3189	cv-3189	NOUN
cblr-2903	55	4	,	,	PUNCT
cblr-2903	55	5	2006	2006	NUM
cblr-2903	55	6	wl	wl	NOUN
cblr-2903	55	7	1541048	1541048	NUM
cblr-2903	55	8	,	,	PUNCT
cblr-2903	55	9	at	at	ADP
cblr-2903	55	10	*	*	PROPN
cblr-2903	55	11	12	12	NUM
cblr-2903	55	12	(	(	PUNCT
cblr-2903	55	13	d.n.j	d.n.j	PROPN
cblr-2903	55	14	.	.	PROPN
cblr-2903	55	15	june	june	PROPN
cblr-2903	55	16	2	2	NUM
cblr-2903	55	17	,	,	PUNCT
cblr-2903	55	18	2006	2006	NUM
cblr-2903	55	19	)	)	PUNCT
cblr-2903	56	1	(	(	PUNCT
cblr-2903	56	2	approval	approval	NOUN
cblr-2903	56	3	of	of	ADP
cblr-2903	56	4	$	$	SYM
cblr-2903	56	5	178	178	NUM
cblr-2903	56	6	million	million	NUM
cblr-2903	56	7	settlement	settlement	NOUN
cblr-2903	56	8	to	to	PART
cblr-2903	56	9	be	be	AUX
cblr-2903	56	10	paid	pay	VERB
cblr-2903	56	11	by	by	ADP
cblr-2903	56	12	kpmg	kpmg	PROPN
cblr-2903	56	13	and	and	CCONJ
cblr-2903	56	14	the	the	DET
cblr-2903	56	15	law	law	NOUN
cblr-2903	56	16	firm	firm	NOUN
cblr-2903	56	17	sidley	sidley	PROPN
cblr-2903	56	18	austin	austin	PROPN
cblr-2903	56	19	brown	brown	PROPN
cblr-2903	56	20	&	&	CCONJ
cblr-2903	56	21	wood	wood	PROPN
cblr-2903	56	22	)	)	PUNCT
cblr-2903	56	23	;	;	PUNCT
cblr-2903	56	24	denney	denney	PROPN
cblr-2903	56	25	v.	v.	ADP
cblr-2903	56	26	jenkens	jenkens	PROPN
cblr-2903	56	27	&	&	CCONJ
cblr-2903	56	28	gilchrist	gilchrist	PROPN
cblr-2903	56	29	,	,	PUNCT
cblr-2903	56	30	230	230	NUM
cblr-2903	56	31	f.r.d	f.r.d	NOUN
cblr-2903	56	32	.	.	PROPN
cblr-2903	56	33	317	317	NUM
cblr-2903	56	34	,	,	PUNCT
cblr-2903	56	35	324	324	NUM
cblr-2903	56	36	(	(	PUNCT
cblr-2903	56	37	s.d.n.y	s.d.n.y	PROPN
cblr-2903	56	38	.	.	PROPN
cblr-2903	56	39	2005	2005	NUM
cblr-2903	56	40	)	)	PUNCT
cblr-2903	56	41	(	(	PUNCT
cblr-2903	56	42	settlement	settlement	NOUN
cblr-2903	56	43	agreement	agreement	NOUN
cblr-2903	56	44	of	of	ADP
cblr-2903	56	45	$	$	SYM
cblr-2903	56	46	81,557,805	81,557,805	NUM
cblr-2903	56	47	)	)	PUNCT
cblr-2903	56	48	.	.	PUNCT
cblr-2903	57	1	16	16	NUM
cblr-2903	57	2	soled	sole	VERB
cblr-2903	57	3	,	,	PUNCT
cblr-2903	57	4	supra	supra	NOUN
cblr-2903	57	5	note	note	NOUN
cblr-2903	57	6	3	3	NUM
cblr-2903	57	7	,	,	PUNCT
cblr-2903	57	8	at	at	ADP
cblr-2903	57	9	270	270	NUM
cblr-2903	57	10	-	-	SYM
cblr-2903	57	11	77	77	NUM
cblr-2903	57	12	;	;	PUNCT
cblr-2903	57	13	see	see	VERB
cblr-2903	57	14	also	also	ADV
cblr-2903	57	15	,	,	PUNCT
cblr-2903	57	16	e.g.	e.g.	ADV
cblr-2903	57	17	,	,	PUNCT
cblr-2903	57	18	swartz	swartz	PROPN
cblr-2903	57	19	v.	v.	PROPN
cblr-2903	57	20	kpmg	kpmg	PROPN
cblr-2903	57	21	llp	llp	PROPN
cblr-2903	57	22	,	,	PUNCT
cblr-2903	57	23	476	476	NUM
cblr-2903	57	24	f.3d	f.3d	NUM
cblr-2903	57	25	756	756	NUM
cblr-2903	57	26	(	(	PUNCT
cblr-2903	57	27	9th	9th	ADJ
cblr-2903	57	28	cir	cir	NOUN
cblr-2903	57	29	.	.	PROPN
cblr-2903	57	30	2007	2007	NUM
cblr-2903	57	31	)	)	PUNCT
cblr-2903	57	32	(	(	PUNCT
cblr-2903	57	33	naming	name	VERB
cblr-2903	57	34	kpmg	kpmg	PROPN
cblr-2903	57	35	,	,	PUNCT
cblr-2903	57	36	sidley	sidley	PROPN
cblr-2903	57	37	austin	austin	PROPN
cblr-2903	57	38	brown	brown	PROPN
cblr-2903	57	39	&	&	CCONJ
cblr-2903	57	40	wood	wood	PROPN
cblr-2903	57	41	llp	llp	PROPN
cblr-2903	57	42	,	,	PUNCT
cblr-2903	57	43	and	and	CCONJ
cblr-2903	57	44	deutsche	deutsche	PROPN
cblr-2903	57	45	bank	bank	PROPN
cblr-2903	57	46	among	among	ADP
cblr-2903	57	47	the	the	DET
cblr-2903	57	48	defendants	defendant	NOUN
cblr-2903	57	49	)	)	PUNCT
cblr-2903	57	50	;	;	PUNCT
cblr-2903	57	51	palmer	palmer	PROPN
cblr-2903	57	52	ventures	ventures	PROPN
cblr-2903	57	53	v.	v.	ADP
cblr-2903	57	54	deutsche	deutsche	PROPN
cblr-2903	57	55	bank	bank	PROPN
cblr-2903	57	56	ag	ag	PROPN
cblr-2903	57	57	,	,	PUNCT
cblr-2903	57	58	254	254	NUM
cblr-2903	57	59	f.	f.	NOUN
cblr-2903	57	60	app'x	app'x	PROPN
cblr-2903	57	61	426	426	NUM
cblr-2903	57	62	(	(	PUNCT
cblr-2903	57	63	5th	5th	ADJ
cblr-2903	57	64	cir	cir	NOUN
cblr-2903	57	65	.	.	PROPN
cblr-2903	57	66	2007	2007	NUM
cblr-2903	57	67	)	)	PUNCT
cblr-2903	57	68	(	(	PUNCT
cblr-2903	57	69	unpublished	unpublished	ADJ
cblr-2903	57	70	)	)	PUNCT
cblr-2903	57	71	(	(	PUNCT
cblr-2903	57	72	asserting	assert	VERB
cblr-2903	57	73	that	that	SCONJ
cblr-2903	57	74	deutsche	deutsche	PROPN
cblr-2903	57	75	bank	bank	PROPN
cblr-2903	57	76	,	,	PUNCT
cblr-2903	57	77	kpmg	kpmg	PROPN
cblr-2903	57	78	,	,	PUNCT
cblr-2903	57	79	presido	presido	NOUN
cblr-2903	57	80	advisory	advisory	ADJ
cblr-2903	57	81	services	service	NOUN
cblr-2903	57	82	,	,	PUNCT
cblr-2903	57	83	and	and	CCONJ
cblr-2903	57	84	sidley	sidley	VERB
cblr-2903	57	85	austin	austin	PROPN
cblr-2903	57	86	brown	brown	PROPN
cblr-2903	57	87	&	&	CCONJ
cblr-2903	57	88	wood	wood	PROPN
cblr-2903	57	89	,	,	PUNCT
cblr-2903	57	90	among	among	ADP
cblr-2903	57	91	others	other	NOUN
cblr-2903	57	92	,	,	PUNCT
cblr-2903	57	93	devised	devise	VERB
cblr-2903	57	94	blips	blip	NOUN
cblr-2903	57	95	,	,	PUNCT
cblr-2903	57	96	were	be	AUX
cblr-2903	57	97	aware	aware	ADJ
cblr-2903	57	98	of	of	ADP
cblr-2903	57	99	its	its	PRON
cblr-2903	57	100	potential	potential	ADJ
cblr-2903	57	101	illegality	illegality	NOUN
cblr-2903	57	102	,	,	PUNCT
cblr-2903	57	103	and	and	CCONJ
cblr-2903	57	104	fraudulently	fraudulently	ADV
cblr-2903	57	105	conspired	conspire	VERB
cblr-2903	57	106	to	to	PART
cblr-2903	57	107	market	market	VERB
cblr-2903	57	108	it	it	PRON
cblr-2903	57	109	to	to	ADP
cblr-2903	57	110	others	other	NOUN
cblr-2903	57	111	)	)	PUNCT
cblr-2903	57	112	.	.	PUNCT
cblr-2903	58	1	the	the	DET
cblr-2903	58	2	tax	tax	PROPN
cblr-2903	58	3	la	la	PROPN
cblr-2903	58	4	wyer	wyer	PROPN
cblr-2903	58	5	's	's	PART
cblr-2903	58	6	dilemma	dilemma	NOUN
cblr-2903	58	7	261no	261no	NOUN
cblr-2903	58	8	.	.	PUNCT
cblr-2903	59	1	i:258]1	i:258]1	PROPN
cblr-2903	59	2	executive	executive	NOUN
cblr-2903	59	3	.	.	PUNCT
cblr-2903	59	4	"	"	PUNCT
cblr-2903	60	1	these	these	DET
cblr-2903	60	2	cases	case	NOUN
cblr-2903	60	3	have	have	AUX
cblr-2903	60	4	contributed	contribute	VERB
cblr-2903	60	5	to	to	ADP
cblr-2903	60	6	a	a	DET
cblr-2903	60	7	seismic	seismic	ADJ
cblr-2903	60	8	shift	shift	NOUN
cblr-2903	60	9	in	in	ADP
cblr-2903	60	10	the	the	DET
cblr-2903	60	11	nature	nature	NOUN
cblr-2903	60	12	of	of	ADP
cblr-2903	60	13	tax	tax	NOUN
cblr-2903	60	14	practice	practice	NOUN
cblr-2903	60	15	by	by	ADP
cblr-2903	60	16	deterring	deter	VERB
cblr-2903	60	17	lawyers	lawyer	NOUN
cblr-2903	60	18	and	and	CCONJ
cblr-2903	60	19	law	law	NOUN
cblr-2903	60	20	firms	firm	NOUN
cblr-2903	60	21	from	from	ADP
cblr-2903	60	22	providing	provide	VERB
cblr-2903	60	23	opinions	opinion	NOUN
cblr-2903	60	24	for	for	ADP
cblr-2903	60	25	legitimate	legitimate	ADJ
cblr-2903	60	26	tax	tax	NOUN
cblr-2903	60	27	planning	planning	NOUN
cblr-2903	60	28	purposes	purpose	NOUN
cblr-2903	60	29	.	.	PUNCT
cblr-2903	60	30	"	"	PUNCT
cblr-2903	61	1	the	the	DET
cblr-2903	61	2	codification	codification	NOUN
cblr-2903	61	3	of	of	ADP
cblr-2903	61	4	the	the	DET
cblr-2903	61	5	economic	economic	ADJ
cblr-2903	61	6	substance	substance	NOUN
cblr-2903	61	7	doctrine	doctrine	NOUN
cblr-2903	61	8	as	as	ADP
cblr-2903	61	9	part	part	NOUN
cblr-2903	61	10	of	of	ADP
cblr-2903	61	11	president	president	PROPN
cblr-2903	61	12	obama	obama	PROPN
cblr-2903	61	13	's	's	PART
cblr-2903	61	14	health	health	NOUN
cblr-2903	61	15	care	care	NOUN
cblr-2903	61	16	act	act	NOUN
cblr-2903	61	17	inflicts	inflict	VERB
cblr-2903	61	18	further	further	ADJ
cblr-2903	61	19	harm	harm	NOUN
cblr-2903	61	20	on	on	ADP
cblr-2903	61	21	the	the	DET
cblr-2903	61	22	nation	nation	NOUN
cblr-2903	61	23	's	's	PART
cblr-2903	61	24	tax	tax	NOUN
cblr-2903	61	25	system	system	NOUN
cblr-2903	61	26	by	by	ADP
cblr-2903	61	27	increasing	increase	VERB
cblr-2903	61	28	uncertainty	uncertainty	NOUN
cblr-2903	61	29	because	because	SCONJ
cblr-2903	61	30	it	it	PRON
cblr-2903	61	31	is	be	AUX
cblr-2903	61	32	overly	overly	ADV
cblr-2903	61	33	broad	broad	ADJ
cblr-2903	61	34	and	and	CCONJ
cblr-2903	61	35	fails	fail	VERB
cblr-2903	61	36	to	to	PART
cblr-2903	61	37	specify	specify	VERB
cblr-2903	61	38	when	when	SCONJ
cblr-2903	61	39	the	the	DET
cblr-2903	61	40	doctrine	doctrine	NOUN
cblr-2903	61	41	applies	apply	VERB
cblr-2903	61	42	.	.	PUNCT
cblr-2903	62	1	9	9	NUM
cblr-2903	62	2	furthermore	furthermore	ADV
cblr-2903	62	3	,	,	PUNCT
cblr-2903	62	4	the	the	DET
cblr-2903	62	5	act	act	NOUN
cblr-2903	62	6	threatens	threaten	VERB
cblr-2903	62	7	legitimate	legitimate	ADJ
cblr-2903	62	8	business	business	NOUN
cblr-2903	62	9	transactions	transaction	NOUN
cblr-2903	62	10	,	,	PUNCT
cblr-2903	62	11	which	which	PRON
cblr-2903	62	12	if	if	SCONJ
cblr-2903	62	13	tested	test	VERB
cblr-2903	62	14	for	for	ADP
cblr-2903	62	15	economic	economic	ADJ
cblr-2903	62	16	substance	substance	NOUN
cblr-2903	62	17	under	under	ADP
cblr-2903	62	18	the	the	DET
cblr-2903	62	19	unreasonably	unreasonably	ADV
cblr-2903	62	20	broad	broad	ADJ
cblr-2903	62	21	provision	provision	NOUN
cblr-2903	62	22	,	,	PUNCT
cblr-2903	62	23	could	could	AUX
cblr-2903	62	24	fail	fail	VERB
cblr-2903	62	25	the	the	DET
cblr-2903	62	26	statutory	statutory	ADJ
cblr-2903	62	27	test.20	test.20	NOUN
cblr-2903	62	28	this	this	DET
cblr-2903	62	29	note	note	NOUN
cblr-2903	62	30	argues	argue	VERB
cblr-2903	62	31	that	that	SCONJ
cblr-2903	62	32	the	the	DET
cblr-2903	62	33	burdens	burden	NOUN
cblr-2903	62	34	of	of	ADP
cblr-2903	62	35	heightened	heightened	ADJ
cblr-2903	62	36	liability	liability	NOUN
cblr-2903	62	37	and	and	CCONJ
cblr-2903	62	38	increasing	increase	VERB
cblr-2903	62	39	uncertainty	uncertainty	NOUN
cblr-2903	62	40	undermine	undermine	VERB
cblr-2903	62	41	the	the	DET
cblr-2903	62	42	ability	ability	NOUN
cblr-2903	62	43	of	of	ADP
cblr-2903	62	44	tax	tax	NOUN
cblr-2903	62	45	lawyers	lawyer	NOUN
cblr-2903	62	46	to	to	PART
cblr-2903	62	47	add	add	VERB
cblr-2903	62	48	value	value	NOUN
cblr-2903	62	49	through	through	ADP
cblr-2903	62	50	viable	viable	ADJ
cblr-2903	62	51	tax	tax	NOUN
cblr-2903	62	52	advisory	advisory	ADJ
cblr-2903	62	53	services	service	NOUN
cblr-2903	62	54	,	,	PUNCT
cblr-2903	62	55	and	and	CCONJ
cblr-2903	62	56	that	that	SCONJ
cblr-2903	62	57	the	the	DET
cblr-2903	62	58	rules	rule	NOUN
cblr-2903	62	59	and	and	CCONJ
cblr-2903	62	60	standards	standard	NOUN
cblr-2903	62	61	governing	govern	VERB
cblr-2903	62	62	tax	tax	NOUN
cblr-2903	62	63	opinions	opinion	NOUN
cblr-2903	62	64	should	should	AUX
cblr-2903	62	65	be	be	AUX
cblr-2903	62	66	revised	revise	VERB
cblr-2903	62	67	to	to	PART
cblr-2903	62	68	encourage	encourage	VERB
cblr-2903	62	69	lawyers	lawyer	NOUN
cblr-2903	62	70	to	to	PART
cblr-2903	62	71	give	give	VERB
cblr-2903	62	72	legitimate	legitimate	ADJ
cblr-2903	62	73	tax	tax	NOUN
cblr-2903	62	74	advice	advice	NOUN
cblr-2903	62	75	,	,	PUNCT
cblr-2903	62	76	rather	rather	ADV
cblr-2903	62	77	than	than	ADP
cblr-2903	62	78	driving	drive	VERB
cblr-2903	62	79	lawyers	lawyer	NOUN
cblr-2903	62	80	away	away	ADV
cblr-2903	62	81	from	from	ADP
cblr-2903	62	82	the	the	DET
cblr-2903	62	83	practice	practice	NOUN
cblr-2903	62	84	altogether	altogether	ADV
cblr-2903	62	85	.	.	PUNCT
cblr-2903	63	1	part	part	NOUN
cblr-2903	63	2	ii	ii	PROPN
cblr-2903	63	3	provides	provide	VERB
cblr-2903	63	4	a	a	DET
cblr-2903	63	5	brief	brief	ADJ
cblr-2903	63	6	overview	overview	NOUN
cblr-2903	63	7	of	of	ADP
cblr-2903	63	8	the	the	DET
cblr-2903	63	9	wide	wide	ADJ
cblr-2903	63	10	variety	variety	NOUN
cblr-2903	63	11	of	of	ADP
cblr-2903	63	12	services	service	NOUN
cblr-2903	63	13	provided	provide	VERB
cblr-2903	63	14	by	by	ADP
cblr-2903	63	15	tax	tax	NOUN
cblr-2903	63	16	lawyers	lawyer	NOUN
cblr-2903	63	17	,	,	PUNCT
cblr-2903	63	18	and	and	CCONJ
cblr-2903	63	19	examines	examine	VERB
cblr-2903	63	20	the	the	DET
cblr-2903	63	21	purpose	purpose	NOUN
cblr-2903	63	22	and	and	CCONJ
cblr-2903	63	23	function	function	NOUN
cblr-2903	63	24	of	of	ADP
cblr-2903	63	25	tax	tax	NOUN
cblr-2903	63	26	opinions	opinion	NOUN
cblr-2903	63	27	.	.	PUNCT
cblr-2903	64	1	part	part	NOUN
cblr-2903	64	2	iii	iii	NUM
cblr-2903	64	3	documents	document	NOUN
cblr-2903	64	4	the	the	DET
cblr-2903	64	5	rise	rise	NOUN
cblr-2903	64	6	of	of	ADP
cblr-2903	64	7	the	the	DET
cblr-2903	64	8	tax	tax	NOUN
cblr-2903	64	9	shelter	shelter	NOUN
cblr-2903	64	10	market	market	NOUN
cblr-2903	64	11	and	and	CCONJ
cblr-2903	64	12	the	the	DET
cblr-2903	64	13	role	role	NOUN
cblr-2903	64	14	of	of	ADP
cblr-2903	64	15	lawyers	lawyer	NOUN
cblr-2903	64	16	in	in	ADP
cblr-2903	64	17	the	the	DET
cblr-2903	64	18	tax	tax	NOUN
cblr-2903	64	19	shelter	shelter	NOUN
cblr-2903	64	20	industry	industry	NOUN
cblr-2903	64	21	.	.	PUNCT
cblr-2903	65	1	part	part	NOUN
cblr-2903	65	2	iv	iv	NUM
cblr-2903	65	3	examines	examine	VERB
cblr-2903	65	4	the	the	DET
cblr-2903	65	5	judicial	judicial	ADJ
cblr-2903	65	6	and	and	CCONJ
cblr-2903	65	7	legislative	legislative	ADJ
cblr-2903	65	8	responses	response	NOUN
cblr-2903	65	9	to	to	ADP
cblr-2903	65	10	tax	tax	NOUN
cblr-2903	65	11	shelters	shelter	NOUN
cblr-2903	65	12	,	,	PUNCT
cblr-2903	65	13	and	and	CCONJ
cblr-2903	65	14	considers	consider	VERB
cblr-2903	65	15	how	how	SCONJ
cblr-2903	65	16	the	the	DET
cblr-2903	65	17	developments	development	NOUN
cblr-2903	65	18	in	in	ADP
cblr-2903	65	19	the	the	DET
cblr-2903	65	20	law	law	NOUN
cblr-2903	65	21	have	have	AUX
cblr-2903	65	22	affected	affect	VERB
cblr-2903	65	23	tax	tax	NOUN
cblr-2903	65	24	lawyers	lawyer	NOUN
cblr-2903	65	25	as	as	ADP
cblr-2903	65	26	a	a	DET
cblr-2903	65	27	profession	profession	NOUN
cblr-2903	65	28	.	.	PUNCT
cblr-2903	66	1	part	part	NOUN
cblr-2903	66	2	v	v	NUM
cblr-2903	66	3	explores	explore	NOUN
cblr-2903	66	4	the	the	DET
cblr-2903	66	5	dilemma	dilemma	NOUN
cblr-2903	66	6	currently	currently	ADV
cblr-2903	66	7	facing	face	VERB
cblr-2903	66	8	lawyers	lawyer	NOUN
cblr-2903	66	9	engaged	engage	VERB
cblr-2903	66	10	in	in	ADP
cblr-2903	66	11	legitimate	legitimate	ADJ
cblr-2903	66	12	tax	tax	NOUN
cblr-2903	66	13	practice	practice	NOUN
cblr-2903	66	14	and	and	CCONJ
cblr-2903	66	15	analyzes	analyze	VERB
cblr-2903	66	16	recent	recent	ADJ
cblr-2903	66	17	efforts	effort	NOUN
cblr-2903	66	18	to	to	PART
cblr-2903	66	19	improve	improve	VERB
cblr-2903	66	20	the	the	DET
cblr-2903	66	21	tax	tax	NOUN
cblr-2903	66	22	system	system	NOUN
cblr-2903	66	23	.	.	PUNCT
cblr-2903	67	1	this	this	DET
cblr-2903	67	2	section	section	NOUN
cblr-2903	67	3	proceeds	proceed	VERB
cblr-2903	67	4	with	with	ADP
cblr-2903	67	5	a	a	DET
cblr-2903	67	6	critique	critique	NOUN
cblr-2903	67	7	of	of	ADP
cblr-2903	67	8	the	the	DET
cblr-2903	67	9	recent	recent	ADJ
cblr-2903	67	10	developments	development	NOUN
cblr-2903	67	11	and	and	CCONJ
cblr-2903	67	12	proposed	propose	VERB
cblr-2903	67	13	changes	change	NOUN
cblr-2903	67	14	before	before	ADP
cblr-2903	67	15	offering	offer	VERB
cblr-2903	67	16	an	an	DET
cblr-2903	67	17	alternative	alternative	ADJ
cblr-2903	67	18	solution	solution	NOUN
cblr-2903	67	19	.	.	PUNCT
cblr-2903	68	1	part	part	NOUN
cblr-2903	68	2	vi	vi	PROPN
cblr-2903	68	3	concludes	conclude	VERB
cblr-2903	68	4	.	.	PUNCT
cblr-2903	69	1	see	see	VERB
cblr-2903	69	2	generally	generally	ADV
cblr-2903	69	3	hsue	hsue	NOUN
cblr-2903	69	4	,	,	PUNCT
cblr-2903	69	5	supra	supra	PROPN
cblr-2903	69	6	note	note	NOUN
cblr-2903	69	7	13	13	NUM
cblr-2903	69	8	,	,	PUNCT
cblr-2903	69	9	at	at	ADP
cblr-2903	69	10	920	920	NUM
cblr-2903	69	11	-	-	SYM
cblr-2903	69	12	24	24	NUM
cblr-2903	69	13	.	.	PUNCT
cblr-2903	70	1	1s	1	NOUN
cblr-2903	70	2	see	see	VERB
cblr-2903	70	3	generally	generally	ADV
cblr-2903	70	4	schumacher	schumacher	PROPN
cblr-2903	70	5	,	,	PUNCT
cblr-2903	70	6	supra	supra	PROPN
cblr-2903	70	7	note	note	NOUN
cblr-2903	70	8	4	4	NUM
cblr-2903	70	9	,	,	PUNCT
cblr-2903	70	10	at	at	ADP
cblr-2903	70	11	36	36	NUM
cblr-2903	70	12	.	.	PUNCT
cblr-2903	71	1	see	see	VERB
cblr-2903	71	2	mcguire	mcguire	PROPN
cblr-2903	71	3	woods	wood	NOUN
cblr-2903	71	4	,	,	PUNCT
cblr-2903	71	5	economic	economic	ADJ
cblr-2903	71	6	substance	substance	NOUN
cblr-2903	71	7	doctrine	doctrine	NOUN
cblr-2903	71	8	codified	codify	VERB
cblr-2903	71	9	in	in	ADP
cblr-2903	71	10	new	new	ADJ
cblr-2903	71	11	legislation	legislation	NOUN
cblr-2903	71	12	,	,	PUNCT
cblr-2903	71	13	mcguirewoods	mcguirewood	NOUN
cblr-2903	71	14	(	(	PUNCT
cblr-2903	71	15	apr	apr	NOUN
cblr-2903	71	16	.	.	PROPN
cblr-2903	71	17	9	9	NUM
cblr-2903	71	18	,	,	PUNCT
cblr-2903	71	19	2010	2010	NUM
cblr-2903	71	20	)	)	PUNCT
cblr-2903	71	21	,	,	PUNCT
cblr-2903	71	22	available	available	ADJ
cblr-2903	71	23	at	at	ADP
cblr-2903	71	24	http://www.mcgu	http://www.mcgu	X
cblr-2903	71	25	irewoods.com/news-resources/item.asp?item=4687	irewoods.com/news-resources/item.asp?item=4687	NOUN
cblr-2903	71	26	.	.	PUNCT
cblr-2903	72	1	20	20	NUM
cblr-2903	72	2	see	see	VERB
cblr-2903	72	3	i	i	PRON
cblr-2903	72	4	d.	d.	PROPN
cblr-2903	73	1	[	[	X
cblr-2903	73	2	vol	vol	NOUN
cblr-2903	73	3	.	.	PUNCT
cblr-2903	73	4	2011262	2011262	NUM
cblr-2903	73	5	col	col	PROPN
cblr-2903	73	6	umbia	umbia	PROPN
cblr-2903	73	7	b	b	PROPN
cblr-2903	73	8	usiness	usiness	PROPN
cblr-2903	73	9	la	la	PROPN
cblr-2903	73	10	wre	wre	PROPN
cblr-2903	73	11	vie	vie	PROPN
cblr-2903	73	12	w	w	PROPN
cblr-2903	73	13	the	the	DET
cblr-2903	73	14	tax	tax	NOUN
cblr-2903	73	15	lawyer	lawyer	NOUN
cblr-2903	73	16	's	's	PART
cblr-2903	73	17	dilemma	dilemma	PROPN
cblr-2903	73	18	ii	ii	PROPN
cblr-2903	73	19	.	.	PUNCT
cblr-2903	74	1	the	the	DET
cblr-2903	74	2	role	role	NOUN
cblr-2903	74	3	of	of	ADP
cblr-2903	74	4	the	the	DET
cblr-2903	74	5	tax	tax	NOUN
cblr-2903	74	6	lawyer	lawyer	NOUN
cblr-2903	74	7	and	and	CCONJ
cblr-2903	74	8	the	the	DET
cblr-2903	74	9	functions	function	NOUN
cblr-2903	74	10	of	of	ADP
cblr-2903	74	11	tax	tax	NOUN
cblr-2903	74	12	opinions	opinion	NOUN
cblr-2903	74	13	a.	a.	VERB
cblr-2903	74	14	the	the	DET
cblr-2903	74	15	tax	tax	NOUN
cblr-2903	74	16	lawyer	lawyer	NOUN
cblr-2903	74	17	's	's	PART
cblr-2903	74	18	role	role	NOUN
cblr-2903	74	19	the	the	DET
cblr-2903	74	20	modem	modem	PROPN
cblr-2903	74	21	tax	tax	NOUN
cblr-2903	74	22	lawyer	lawyer	NOUN
cblr-2903	74	23	wears	wear	VERB
cblr-2903	74	24	many	many	ADJ
cblr-2903	74	25	different	different	ADJ
cblr-2903	74	26	hats	hat	NOUN
cblr-2903	74	27	.	.	PUNCT
cblr-2903	75	1	tax	tax	NOUN
cblr-2903	75	2	advice	advice	NOUN
cblr-2903	75	3	covers	cover	VERB
cblr-2903	75	4	a	a	DET
cblr-2903	75	5	broad	broad	ADJ
cblr-2903	75	6	spectrum	spectrum	NOUN
cblr-2903	75	7	-	-	PUNCT
cblr-2903	75	8	from	from	ADP
cblr-2903	75	9	assisting	assist	VERB
cblr-2903	75	10	with	with	ADP
cblr-2903	75	11	individual	individual	ADJ
cblr-2903	75	12	tax	tax	NOUN
cblr-2903	75	13	returns	return	NOUN
cblr-2903	75	14	to	to	ADP
cblr-2903	75	15	arranging	arrange	VERB
cblr-2903	75	16	complex	complex	ADJ
cblr-2903	75	17	business	business	NOUN
cblr-2903	75	18	transactions	transaction	NOUN
cblr-2903	75	19	in	in	ADP
cblr-2903	75	20	the	the	DET
cblr-2903	75	21	most	most	ADJ
cblr-2903	75	22	tax	tax	NOUN
cblr-2903	75	23	-	-	PUNCT
cblr-2903	75	24	efficient	efficient	ADJ
cblr-2903	75	25	form.2	form.2	NOUN
cblr-2903	75	26	therefore	therefore	ADV
cblr-2903	75	27	,	,	PUNCT
cblr-2903	75	28	whether	whether	SCONJ
cblr-2903	75	29	you	you	PRON
cblr-2903	75	30	are	be	AUX
cblr-2903	75	31	an	an	DET
cblr-2903	75	32	individual	individual	ADJ
cblr-2903	75	33	seeking	seek	VERB
cblr-2903	75	34	assistance	assistance	NOUN
cblr-2903	75	35	with	with	ADP
cblr-2903	75	36	your	your	PRON
cblr-2903	75	37	tax	tax	NOUN
cblr-2903	75	38	return	return	NOUN
cblr-2903	75	39	or	or	CCONJ
cblr-2903	75	40	a	a	DET
cblr-2903	75	41	multinational	multinational	ADJ
cblr-2903	75	42	corporation	corporation	NOUN
cblr-2903	75	43	engaging	engage	VERB
cblr-2903	75	44	in	in	ADP
cblr-2903	75	45	a	a	DET
cblr-2903	75	46	billion	billion	NUM
cblr-2903	75	47	-	-	PUNCT
cblr-2903	75	48	dollar	dollar	NOUN
cblr-2903	75	49	merger	merger	NOUN
cblr-2903	75	50	transaction	transaction	NOUN
cblr-2903	75	51	,	,	PUNCT
cblr-2903	75	52	the	the	DET
cblr-2903	75	53	services	service	NOUN
cblr-2903	75	54	of	of	ADP
cblr-2903	75	55	a	a	DET
cblr-2903	75	56	good	good	ADJ
cblr-2903	75	57	tax	tax	NOUN
cblr-2903	75	58	lawyer	lawyer	NOUN
cblr-2903	75	59	are	be	AUX
cblr-2903	75	60	essential	essential	ADJ
cblr-2903	75	61	.	.	PUNCT
cblr-2903	76	1	clearly	clearly	ADV
cblr-2903	76	2	,	,	PUNCT
cblr-2903	76	3	a	a	DET
cblr-2903	76	4	thorough	thorough	ADJ
cblr-2903	76	5	examination	examination	NOUN
cblr-2903	76	6	of	of	ADP
cblr-2903	76	7	all	all	DET
cblr-2903	76	8	the	the	DET
cblr-2903	76	9	roles	role	NOUN
cblr-2903	76	10	and	and	CCONJ
cblr-2903	76	11	functions	function	NOUN
cblr-2903	76	12	of	of	ADP
cblr-2903	76	13	the	the	DET
cblr-2903	76	14	modern	modern	ADJ
cblr-2903	76	15	tax	tax	NOUN
cblr-2903	76	16	lawyer	lawyer	NOUN
cblr-2903	76	17	is	be	AUX
cblr-2903	76	18	well	well	ADV
cblr-2903	76	19	beyond	beyond	ADP
cblr-2903	76	20	the	the	DET
cblr-2903	76	21	scope	scope	NOUN
cblr-2903	76	22	of	of	ADP
cblr-2903	76	23	this	this	DET
cblr-2903	76	24	note	note	NOUN
cblr-2903	76	25	.	.	PUNCT
cblr-2903	77	1	this	this	DET
cblr-2903	77	2	note	note	NOUN
cblr-2903	77	3	focuses	focus	VERB
cblr-2903	77	4	on	on	ADP
cblr-2903	77	5	a	a	DET
cblr-2903	77	6	particular	particular	ADJ
cblr-2903	77	7	aspect	aspect	NOUN
cblr-2903	77	8	of	of	ADP
cblr-2903	77	9	tax	tax	NOUN
cblr-2903	77	10	practice	practice	NOUN
cblr-2903	77	11	in	in	ADP
cblr-2903	77	12	the	the	DET
cblr-2903	77	13	united	united	PROPN
cblr-2903	77	14	states	states	PROPN
cblr-2903	77	15	,	,	PUNCT
cblr-2903	77	16	namely	namely	ADV
cblr-2903	77	17	,	,	PUNCT
cblr-2903	77	18	the	the	DET
cblr-2903	77	19	need	need	NOUN
cblr-2903	77	20	for	for	ADP
cblr-2903	77	21	and	and	CCONJ
cblr-2903	77	22	importance	importance	NOUN
cblr-2903	77	23	of	of	ADP
cblr-2903	77	24	tax	tax	NOUN
cblr-2903	77	25	opinions	opinion	NOUN
cblr-2903	77	26	.	.	PUNCT
cblr-2903	78	1	however	however	ADV
cblr-2903	78	2	,	,	PUNCT
cblr-2903	78	3	it	it	PRON
cblr-2903	78	4	is	be	AUX
cblr-2903	78	5	critical	critical	ADJ
cblr-2903	78	6	to	to	PART
cblr-2903	78	7	remember	remember	VERB
cblr-2903	78	8	that	that	SCONJ
cblr-2903	78	9	tax	tax	NOUN
cblr-2903	78	10	opinions	opinion	NOUN
cblr-2903	78	11	are	be	AUX
cblr-2903	78	12	just	just	ADV
cblr-2903	78	13	one	one	NUM
cblr-2903	78	14	facet	facet	NOUN
cblr-2903	78	15	of	of	ADP
cblr-2903	78	16	legal	legal	ADJ
cblr-2903	78	17	advice	advice	NOUN
cblr-2903	78	18	provided	provide	VERB
cblr-2903	78	19	by	by	ADP
cblr-2903	78	20	tax	tax	NOUN
cblr-2903	78	21	lawyers	lawyer	NOUN
cblr-2903	78	22	,	,	PUNCT
cblr-2903	78	23	and	and	CCONJ
cblr-2903	78	24	tax	tax	NOUN
cblr-2903	78	25	shelters	shelter	NOUN
cblr-2903	78	26	are	be	AUX
cblr-2903	78	27	just	just	ADV
cblr-2903	78	28	one	one	NUM
cblr-2903	78	29	context	context	NOUN
cblr-2903	78	30	in	in	ADP
cblr-2903	78	31	which	which	PRON
cblr-2903	78	32	legal	legal	ADJ
cblr-2903	78	33	opinions	opinion	NOUN
cblr-2903	78	34	are	be	AUX
cblr-2903	78	35	used	use	VERB
cblr-2903	78	36	.	.	PUNCT
cblr-2903	79	1	tax	tax	NOUN
cblr-2903	79	2	shelters	shelter	NOUN
cblr-2903	79	3	receive	receive	VERB
cblr-2903	79	4	a	a	DET
cblr-2903	79	5	lot	lot	NOUN
cblr-2903	79	6	of	of	ADP
cblr-2903	79	7	scrutiny	scrutiny	NOUN
cblr-2903	79	8	and	and	CCONJ
cblr-2903	79	9	debate	debate	NOUN
cblr-2903	79	10	in	in	ADP
cblr-2903	79	11	tax	tax	NOUN
cblr-2903	79	12	opinion	opinion	NOUN
cblr-2903	79	13	practice	practice	NOUN
cblr-2903	79	14	,	,	PUNCT
cblr-2903	79	15	but	but	CCONJ
cblr-2903	79	16	the	the	DET
cblr-2903	79	17	practice	practice	NOUN
cblr-2903	79	18	and	and	CCONJ
cblr-2903	79	19	the	the	DET
cblr-2903	79	20	tensions	tension	NOUN
cblr-2903	79	21	are	be	AUX
cblr-2903	79	22	much	much	ADV
cblr-2903	79	23	broader	broad	ADJ
cblr-2903	79	24	.	.	PUNCT
cblr-2903	80	1	the	the	DET
cblr-2903	80	2	complexities	complexity	NOUN
cblr-2903	80	3	and	and	CCONJ
cblr-2903	80	4	uncertainties	uncertainty	NOUN
cblr-2903	80	5	of	of	ADP
cblr-2903	80	6	the	the	DET
cblr-2903	80	7	tax	tax	NOUN
cblr-2903	80	8	laws	law	NOUN
cblr-2903	80	9	are	be	AUX
cblr-2903	80	10	well	well	ADJ
cblr-2903	80	11	documented.2	documented.2	NOUN
cblr-2903	80	12	2	2	NUM
cblr-2903	80	13	to	to	PART
cblr-2903	80	14	help	help	VERB
cblr-2903	80	15	deal	deal	VERB
cblr-2903	80	16	with	with	ADP
cblr-2903	80	17	these	these	DET
cblr-2903	80	18	issues	issue	NOUN
cblr-2903	80	19	,	,	PUNCT
cblr-2903	80	20	individual	individual	ADJ
cblr-2903	80	21	taxpayers	taxpayer	NOUN
cblr-2903	80	22	and	and	CCONJ
cblr-2903	80	23	corporations	corporation	NOUN
cblr-2903	80	24	often	often	ADV
cblr-2903	80	25	seek	seek	VERB
cblr-2903	80	26	advice	advice	NOUN
cblr-2903	80	27	from	from	ADP
cblr-2903	80	28	tax	tax	NOUN
cblr-2903	80	29	lawyers	lawyer	NOUN
cblr-2903	80	30	.	.	PUNCT
cblr-2903	81	1	23	23	NUM
cblr-2903	81	2	generally	generally	ADV
cblr-2903	81	3	speaking	speak	VERB
cblr-2903	81	4	,	,	PUNCT
cblr-2903	81	5	tax	tax	NOUN
cblr-2903	81	6	opinions	opinion	NOUN
cblr-2903	81	7	describe	describe	VERB
cblr-2903	81	8	the	the	DET
cblr-2903	81	9	application	application	NOUN
cblr-2903	81	10	of	of	ADP
cblr-2903	81	11	the	the	DET
cblr-2903	81	12	tax	tax	NOUN
cblr-2903	81	13	laws	law	NOUN
cblr-2903	81	14	to	to	ADP
cblr-2903	81	15	a	a	DET
cblr-2903	81	16	particular	particular	ADJ
cblr-2903	81	17	situation	situation	NOUN
cblr-2903	81	18	faced	face	VERB
cblr-2903	81	19	by	by	ADP
cblr-2903	81	20	a	a	DET
cblr-2903	81	21	taxpayer	taxpayer	NOUN
cblr-2903	81	22	,	,	PUNCT
cblr-2903	81	23	and	and	CCONJ
cblr-2903	81	24	are	be	AUX
cblr-2903	81	25	required	require	VERB
cblr-2903	81	26	in	in	ADP
cblr-2903	81	27	a	a	DET
cblr-2903	81	28	wide	wide	ADJ
cblr-2903	81	29	variety	variety	NOUN
cblr-2903	81	30	of	of	ADP
cblr-2903	81	31	contexts	context	NOUN
cblr-2903	81	32	for	for	ADP
cblr-2903	81	33	legitimate	legitimate	ADJ
cblr-2903	81	34	purposes.24	purposes.24	NOUN
cblr-2903	81	35	the	the	DET
cblr-2903	81	36	tax	tax	NOUN
cblr-2903	81	37	shelter	shelter	NOUN
cblr-2903	81	38	marketing	marketing	NOUN
cblr-2903	81	39	opinions	opinion	NOUN
cblr-2903	81	40	21	21	NUM
cblr-2903	81	41	see	see	VERB
cblr-2903	81	42	generally	generally	ADV
cblr-2903	81	43	linda	linda	PROPN
cblr-2903	81	44	m.	m.	PROPN
cblr-2903	81	45	beale	beale	PROPN
cblr-2903	81	46	,	,	PUNCT
cblr-2903	81	47	tax	tax	NOUN
cblr-2903	81	48	advice	advice	NOUN
cblr-2903	81	49	before	before	ADP
cblr-2903	81	50	the	the	DET
cblr-2903	81	51	return	return	NOUN
cblr-2903	81	52	:	:	PUNCT
cblr-2903	81	53	the	the	DET
cblr-2903	81	54	case	case	NOUN
cblr-2903	81	55	for	for	ADP
cblr-2903	81	56	raising	raise	VERB
cblr-2903	81	57	standards	standard	NOUN
cblr-2903	81	58	and	and	CCONJ
cblr-2903	81	59	denying	deny	VERB
cblr-2903	81	60	evidentiary	evidentiary	ADJ
cblr-2903	81	61	privileges	privilege	NOUN
cblr-2903	81	62	,	,	PUNCT
cblr-2903	81	63	25	25	NUM
cblr-2903	81	64	va	va	NOUN
cblr-2903	81	65	.	.	PUNCT
cblr-2903	81	66	tax	tax	PROPN
cblr-2903	81	67	rev	rev	PROPN
cblr-2903	81	68	.	.	PROPN
cblr-2903	81	69	583	583	NUM
cblr-2903	81	70	,	,	PUNCT
cblr-2903	81	71	586	586	NUM
cblr-2903	81	72	-	-	SYM
cblr-2903	81	73	87	87	NUM
cblr-2903	81	74	(	(	PUNCT
cblr-2903	81	75	winter	winter	NOUN
cblr-2903	81	76	2006	2006	NUM
cblr-2903	81	77	)	)	PUNCT
cblr-2903	81	78	.	.	PUNCT
cblr-2903	82	1	22	22	NUM
cblr-2903	82	2	see	see	VERB
cblr-2903	82	3	,	,	PUNCT
cblr-2903	82	4	e.g.	e.g.	ADV
cblr-2903	82	5	,	,	PUNCT
cblr-2903	82	6	u.s	u.s	PROPN
cblr-2903	82	7	.	.	PROPN
cblr-2903	82	8	v.	v.	PROPN
cblr-2903	82	9	el	el	PROPN
cblr-2903	82	10	paso	paso	PROPN
cblr-2903	82	11	co.	co.	PROPN
cblr-2903	82	12	,	,	PUNCT
cblr-2903	82	13	682	682	NUM
cblr-2903	82	14	f.2d	f.2d	NOUN
cblr-2903	82	15	530	530	NUM
cblr-2903	82	16	,	,	PUNCT
cblr-2903	82	17	534	534	NUM
cblr-2903	82	18	(	(	PUNCT
cblr-2903	82	19	5th	5th	ADJ
cblr-2903	82	20	cir	cir	NOUN
cblr-2903	82	21	.	.	PROPN
cblr-2903	82	22	1982	1982	NUM
cblr-2903	82	23	)	)	PUNCT
cblr-2903	82	24	,	,	PUNCT
cblr-2903	82	25	cert	cert	PROPN
cblr-2903	82	26	.	.	PUNCT
cblr-2903	83	1	denied	deny	VERB
cblr-2903	83	2	,	,	PUNCT
cblr-2903	83	3	466	466	NUM
cblr-2903	83	4	u.s	u.s	PROPN
cblr-2903	83	5	.	.	PROPN
cblr-2903	83	6	944	944	NUM
cblr-2903	83	7	(	(	PUNCT
cblr-2903	83	8	1984	1984	NUM
cblr-2903	83	9	)	)	PUNCT
cblr-2903	83	10	(	(	PUNCT
cblr-2903	83	11	describing	describe	VERB
cblr-2903	83	12	the	the	DET
cblr-2903	83	13	internal	internal	ADJ
cblr-2903	83	14	revenue	revenue	NOUN
cblr-2903	83	15	code	code	NOUN
cblr-2903	83	16	as	as	ADP
cblr-2903	83	17	"	"	PUNCT
cblr-2903	83	18	a	a	DET
cblr-2903	83	19	sprawling	sprawl	VERB
cblr-2903	83	20	tapestry	tapestry	NOUN
cblr-2903	83	21	of	of	ADP
cblr-2903	83	22	almost	almost	ADV
cblr-2903	83	23	infinite	infinite	ADJ
cblr-2903	83	24	complexity	complexity	NOUN
cblr-2903	83	25	"	"	PUNCT
cblr-2903	83	26	)	)	PUNCT
cblr-2903	83	27	.	.	PUNCT
cblr-2903	83	28	"	"	PUNCT
cblr-2903	84	1	see	see	VERB
cblr-2903	84	2	moldenhauer	moldenhauer	NOUN
cblr-2903	84	3	,	,	PUNCT
cblr-2903	84	4	supra	supra	PROPN
cblr-2903	84	5	note	note	NOUN
cblr-2903	84	6	1	1	NUM
cblr-2903	84	7	,	,	PUNCT
cblr-2903	84	8	at	at	ADP
cblr-2903	84	9	§	§	PROPN
cblr-2903	84	10	7.1	7.1	NUM
cblr-2903	84	11	.	.	PUNCT
cblr-2903	85	1	24	24	NUM
cblr-2903	85	2	classic	classic	ADJ
cblr-2903	85	3	uses	use	NOUN
cblr-2903	85	4	of	of	ADP
cblr-2903	85	5	legal	legal	ADJ
cblr-2903	85	6	opinions	opinion	NOUN
cblr-2903	85	7	in	in	ADP
cblr-2903	85	8	the	the	DET
cblr-2903	85	9	tax	tax	NOUN
cblr-2903	85	10	context	context	NOUN
cblr-2903	85	11	include	include	VERB
cblr-2903	85	12	taxpayer	taxpayer	NOUN
cblr-2903	85	13	planning	planning	NOUN
cblr-2903	85	14	opinions	opinion	NOUN
cblr-2903	85	15	,	,	PUNCT
cblr-2903	85	16	tax	tax	NOUN
cblr-2903	85	17	return	return	NOUN
cblr-2903	85	18	position	position	NOUN
cblr-2903	85	19	opinions	opinion	NOUN
cblr-2903	85	20	,	,	PUNCT
cblr-2903	85	21	penalty	penalty	NOUN
cblr-2903	85	22	protection	protection	NOUN
cblr-2903	85	23	opinions	opinion	NOUN
cblr-2903	85	24	and	and	CCONJ
cblr-2903	85	25	financial	financial	ADJ
cblr-2903	85	26	audit	audit	NOUN
cblr-2903	85	27	opinions	opinion	NOUN
cblr-2903	85	28	.	.	PUNCT
cblr-2903	86	1	see	see	VERB
cblr-2903	86	2	moldenhauer	moldenhauer	NOUN
cblr-2903	86	3	,	,	PUNCT
cblr-2903	86	4	supra	supra	PROPN
cblr-2903	86	5	note	note	NOUN
cblr-2903	86	6	1	1	NUM
cblr-2903	86	7	,	,	PUNCT
cblr-2903	86	8	at	at	ADP
cblr-2903	86	9	no	no	NOUN
cblr-2903	86	10	.	.	PUNCT
cblr-2903	87	1	1:258	1:258	NUM
cblr-2903	87	2	]	]	SYM
cblr-2903	87	3	263	263	NUM
cblr-2903	87	4	columbia	columbia	PROPN
cblr-2903	87	5	business	business	NOUN
cblr-2903	87	6	la	la	PROPN
cblr-2903	87	7	wreview	wreview	VERB
cblr-2903	87	8	that	that	PRON
cblr-2903	87	9	have	have	AUX
cblr-2903	87	10	attracted	attract	VERB
cblr-2903	87	11	so	so	ADV
cblr-2903	87	12	much	much	ADJ
cblr-2903	87	13	attention	attention	NOUN
cblr-2903	87	14	in	in	ADP
cblr-2903	87	15	recent	recent	ADJ
cblr-2903	87	16	years	year	NOUN
cblr-2903	87	17	represent	represent	VERB
cblr-2903	87	18	only	only	ADV
cblr-2903	87	19	a	a	DET
cblr-2903	87	20	small	small	ADJ
cblr-2903	87	21	slice	slice	NOUN
cblr-2903	87	22	of	of	ADP
cblr-2903	87	23	the	the	DET
cblr-2903	87	24	much	much	ADV
cblr-2903	87	25	larger	large	ADJ
cblr-2903	87	26	role	role	NOUN
cblr-2903	87	27	played	play	VERB
cblr-2903	87	28	by	by	ADP
cblr-2903	87	29	tax	tax	NOUN
cblr-2903	87	30	opinions	opinion	NOUN
cblr-2903	87	31	.	.	PUNCT
cblr-2903	88	1	the	the	DET
cblr-2903	88	2	legitimacy	legitimacy	NOUN
cblr-2903	88	3	and	and	CCONJ
cblr-2903	88	4	importance	importance	NOUN
cblr-2903	88	5	of	of	ADP
cblr-2903	88	6	efficient	efficient	ADJ
cblr-2903	88	7	tax	tax	NOUN
cblr-2903	88	8	planning	planning	NOUN
cblr-2903	88	9	is	be	AUX
cblr-2903	88	10	a	a	DET
cblr-2903	88	11	prevalent	prevalent	ADJ
cblr-2903	88	12	theme	theme	NOUN
cblr-2903	88	13	of	of	ADP
cblr-2903	88	14	this	this	DET
cblr-2903	88	15	note	note	NOUN
cblr-2903	88	16	.	.	PUNCT
cblr-2903	89	1	there	there	PRON
cblr-2903	89	2	is	be	VERB
cblr-2903	89	3	nothing	nothing	PRON
cblr-2903	89	4	inherently	inherently	ADV
cblr-2903	89	5	immoral	immoral	ADJ
cblr-2903	89	6	about	about	ADP
cblr-2903	89	7	legitimate	legitimate	ADJ
cblr-2903	89	8	tax	tax	NOUN
cblr-2903	89	9	minimization	minimization	NOUN
cblr-2903	89	10	,	,	PUNCT
cblr-2903	89	11	nor	nor	CCONJ
cblr-2903	89	12	is	be	AUX
cblr-2903	89	13	it	it	PRON
cblr-2903	89	14	morally	morally	ADV
cblr-2903	89	15	questionable	questionable	ADJ
cblr-2903	89	16	to	to	AUX
cblr-2903	89	17	structure	structure	VERB
cblr-2903	89	18	one	one	NUM
cblr-2903	89	19	's	's	PART
cblr-2903	89	20	tax	tax	NOUN
cblr-2903	89	21	compliance	compliance	NOUN
cblr-2903	89	22	in	in	ADP
cblr-2903	89	23	a	a	DET
cblr-2903	89	24	manner	manner	NOUN
cblr-2903	89	25	that	that	PRON
cblr-2903	89	26	efficiently	efficiently	ADV
cblr-2903	89	27	and	and	CCONJ
cblr-2903	89	28	effectively	effectively	ADV
cblr-2903	89	29	maximizes	maximize	VERB
cblr-2903	89	30	deductions.25	deductions.25	ADJ
cblr-2903	89	31	tax	tax	NOUN
cblr-2903	89	32	professionals	professional	NOUN
cblr-2903	89	33	help	help	VERB
cblr-2903	89	34	their	their	PRON
cblr-2903	89	35	clients	client	NOUN
cblr-2903	89	36	achieve	achieve	VERB
cblr-2903	89	37	compliance	compliance	NOUN
cblr-2903	89	38	,	,	PUNCT
cblr-2903	89	39	while	while	SCONJ
cblr-2903	89	40	also	also	ADV
cblr-2903	89	41	providing	provide	VERB
cblr-2903	89	42	creative	creative	ADJ
cblr-2903	89	43	solutions	solution	NOUN
cblr-2903	89	44	to	to	PART
cblr-2903	89	45	limit	limit	VERB
cblr-2903	89	46	tax	tax	NOUN
cblr-2903	89	47	liabilities	liability	NOUN
cblr-2903	89	48	and	and	CCONJ
cblr-2903	89	49	avoid	avoid	VERB
cblr-2903	89	50	penalties	penalty	NOUN
cblr-2903	89	51	.	.	PUNCT
cblr-2903	90	1	b.	b.	NOUN
cblr-2903	90	2	standards	standard	NOUN
cblr-2903	90	3	for	for	ADP
cblr-2903	90	4	lawyers	lawyer	NOUN
cblr-2903	90	5	issuing	issue	VERB
cblr-2903	90	6	tax	tax	NOUN
cblr-2903	90	7	opinions	opinion	NOUN
cblr-2903	90	8	when	when	SCONJ
cblr-2903	90	9	issuing	issue	VERB
cblr-2903	90	10	a	a	DET
cblr-2903	90	11	tax	tax	NOUN
cblr-2903	90	12	opinion	opinion	NOUN
cblr-2903	90	13	,	,	PUNCT
cblr-2903	90	14	the	the	DET
cblr-2903	90	15	lawyer	lawyer	NOUN
cblr-2903	90	16	has	have	VERB
cblr-2903	90	17	a	a	DET
cblr-2903	90	18	duty	duty	NOUN
cblr-2903	90	19	to	to	PART
cblr-2903	90	20	give	give	VERB
cblr-2903	90	21	his	his	PRON
cblr-2903	90	22	professional	professional	ADJ
cblr-2903	90	23	opinion	opinion	NOUN
cblr-2903	90	24	as	as	ADP
cblr-2903	90	25	to	to	ADP
cblr-2903	90	26	what	what	PRON
cblr-2903	90	27	he	he	PRON
cblr-2903	90	28	believes	believe	VERB
cblr-2903	90	29	would	would	AUX
cblr-2903	90	30	likely	likely	ADV
cblr-2903	90	31	be	be	AUX
cblr-2903	90	32	a	a	DET
cblr-2903	90	33	court	court	NOUN
cblr-2903	90	34	's	's	PART
cblr-2903	90	35	ultimate	ultimate	ADJ
cblr-2903	90	36	decision	decision	NOUN
cblr-2903	90	37	if	if	SCONJ
cblr-2903	90	38	the	the	DET
cblr-2903	90	39	position	position	NOUN
cblr-2903	90	40	were	be	AUX
cblr-2903	90	41	challenged.2	challenged.2	NOUN
cblr-2903	90	42	6	6	NUM
cblr-2903	90	43	in	in	ADP
cblr-2903	90	44	rendering	render	VERB
cblr-2903	90	45	such	such	ADJ
cblr-2903	90	46	advice	advice	NOUN
cblr-2903	90	47	,	,	PUNCT
cblr-2903	90	48	tax	tax	NOUN
cblr-2903	90	49	practitioners	practitioner	NOUN
cblr-2903	90	50	are	be	AUX
cblr-2903	90	51	subject	subject	ADJ
cblr-2903	90	52	to	to	ADP
cblr-2903	90	53	a	a	DET
cblr-2903	90	54	variety	variety	NOUN
cblr-2903	90	55	of	of	ADP
cblr-2903	90	56	requirements	requirement	NOUN
cblr-2903	90	57	and	and	CCONJ
cblr-2903	90	58	standards	standard	NOUN
cblr-2903	90	59	.	.	PUNCT
cblr-2903	91	1	the	the	DET
cblr-2903	91	2	result	result	NOUN
cblr-2903	91	3	of	of	ADP
cblr-2903	91	4	this	this	DET
cblr-2903	91	5	dynamic	dynamic	NOUN
cblr-2903	91	6	is	be	AUX
cblr-2903	91	7	a	a	DET
cblr-2903	91	8	complex	complex	ADJ
cblr-2903	91	9	web	web	NOUN
cblr-2903	91	10	of	of	ADP
cblr-2903	91	11	relationships	relationship	NOUN
cblr-2903	91	12	involving	involve	VERB
cblr-2903	91	13	the	the	DET
cblr-2903	91	14	taxpayer	taxpayer	NOUN
cblr-2903	91	15	,	,	PUNCT
cblr-2903	91	16	the	the	DET
cblr-2903	91	17	tax	tax	NOUN
cblr-2903	91	18	lawyer	lawyer	NOUN
cblr-2903	91	19	,	,	PUNCT
cblr-2903	91	20	the	the	DET
cblr-2903	91	21	treasury	treasury	PROPN
cblr-2903	91	22	department	department	NOUN
cblr-2903	91	23	,	,	PUNCT
cblr-2903	91	24	and	and	CCONJ
cblr-2903	91	25	regulators.28	regulators.28	VERB
cblr-2903	91	26	the	the	DET
cblr-2903	91	27	primary	primary	ADJ
cblr-2903	91	28	authorities	authority	NOUN
cblr-2903	91	29	governing	govern	VERB
cblr-2903	91	30	tax	tax	NOUN
cblr-2903	91	31	opinions	opinion	NOUN
cblr-2903	91	32	include	include	VERB
cblr-2903	91	33	state	state	NOUN
cblr-2903	91	34	professional	professional	ADJ
cblr-2903	91	35	ethics	ethic	NOUN
cblr-2903	91	36	rules	rule	NOUN
cblr-2903	91	37	that	that	PRON
cblr-2903	91	38	are	be	AUX
cblr-2903	91	39	generally	generally	ADV
cblr-2903	91	40	based	base	VERB
cblr-2903	91	41	on	on	ADP
cblr-2903	91	42	the	the	DET
cblr-2903	91	43	aba	aba	PROPN
cblr-2903	91	44	model	model	NOUN
cblr-2903	91	45	rules	rule	NOUN
cblr-2903	91	46	of	of	ADP
cblr-2903	91	47	professional	professional	ADJ
cblr-2903	91	48	conduct	conduct	NOUN
cblr-2903	91	49	(	(	PUNCT
cblr-2903	91	50	the	the	DET
cblr-2903	91	51	"	"	PUNCT
cblr-2903	91	52	model	model	NOUN
cblr-2903	91	53	rules	rule	NOUN
cblr-2903	91	54	"	"	PUNCT
cblr-2903	91	55	)	)	PUNCT
cblr-2903	91	56	or	or	CCONJ
cblr-2903	91	57	the	the	DET
cblr-2903	91	58	aba	aba	PROPN
cblr-2903	91	59	model	model	NOUN
cblr-2903	91	60	code	code	PROPN
cblr-2903	91	61	of	of	ADP
cblr-2903	91	62	professional	professional	ADJ
cblr-2903	91	63	responsibility	responsibility	NOUN
cblr-2903	91	64	.	.	PUNCT
cblr-2903	92	1	(	(	PUNCT
cblr-2903	92	2	the	the	DET
cblr-2903	92	3	"	"	PUNCT
cblr-2903	92	4	model	model	NOUN
cblr-2903	92	5	code	code	NOUN
cblr-2903	92	6	"	"	PUNCT
cblr-2903	92	7	)	)	PUNCT
cblr-2903	92	8	,	,	PUNCT
cblr-2903	92	9	§	§	PROPN
cblr-2903	92	10	7.1	7.1	NUM
cblr-2903	92	11	.	.	PUNCT
cblr-2903	93	1	beyond	beyond	ADP
cblr-2903	93	2	these	these	DET
cblr-2903	93	3	common	common	ADJ
cblr-2903	93	4	uses	use	NOUN
cblr-2903	93	5	,	,	PUNCT
cblr-2903	93	6	there	there	PRON
cblr-2903	93	7	are	be	VERB
cblr-2903	93	8	an	an	DET
cblr-2903	93	9	unlimited	unlimited	ADJ
cblr-2903	93	10	number	number	NOUN
cblr-2903	93	11	of	of	ADP
cblr-2903	93	12	potential	potential	ADJ
cblr-2903	93	13	transactions	transaction	NOUN
cblr-2903	93	14	and	and	CCONJ
cblr-2903	93	15	contexts	context	NOUN
cblr-2903	93	16	in	in	ADP
cblr-2903	93	17	which	which	PRON
cblr-2903	93	18	a	a	DET
cblr-2903	93	19	tax	tax	NOUN
cblr-2903	93	20	opinion	opinion	NOUN
cblr-2903	93	21	might	might	AUX
cblr-2903	93	22	be	be	AUX
cblr-2903	93	23	rendered	render	VERB
cblr-2903	93	24	.	.	PUNCT
cblr-2903	94	1	see	see	VERB
cblr-2903	94	2	i	i	PRON
cblr-2903	94	3	d.	d.	PROPN
cblr-2903	94	4	(	(	PUNCT
cblr-2903	94	5	noting	note	VERB
cblr-2903	94	6	the	the	DET
cblr-2903	94	7	various	various	ADJ
cblr-2903	94	8	uses	use	NOUN
cblr-2903	94	9	of	of	ADP
cblr-2903	94	10	tax	tax	NOUN
cblr-2903	94	11	opinions	opinion	NOUN
cblr-2903	94	12	in	in	ADP
cblr-2903	94	13	commercial	commercial	ADJ
cblr-2903	94	14	transactions	transaction	NOUN
cblr-2903	94	15	)	)	PUNCT
cblr-2903	94	16	.	.	PUNCT
cblr-2903	95	1	25	25	NUM
cblr-2903	95	2	norris	norris	PROPN
cblr-2903	95	3	darrell	darrell	PROPN
cblr-2903	95	4	,	,	PUNCT
cblr-2903	95	5	responsibilities	responsibility	NOUN
cblr-2903	95	6	of	of	ADP
cblr-2903	95	7	the	the	DET
cblr-2903	95	8	lawyer	lawyer	NOUN
cblr-2903	95	9	in	in	ADP
cblr-2903	95	10	tax	tax	NOUN
cblr-2903	95	11	practice	practice	NOUN
cblr-2903	95	12	,	,	PUNCT
cblr-2903	95	13	reprinted	reprint	VERB
cblr-2903	95	14	in	in	ADP
cblr-2903	95	15	professional	professional	ADJ
cblr-2903	95	16	responsibility	responsibility	NOUN
cblr-2903	95	17	in	in	ADP
cblr-2903	95	18	federal	federal	ADJ
cblr-2903	95	19	tax	tax	NOUN
cblr-2903	95	20	practice	practice	NOUN
cblr-2903	95	21	87	87	NUM
cblr-2903	95	22	,	,	PUNCT
cblr-2903	95	23	100	100	NUM
cblr-2903	95	24	(	(	PUNCT
cblr-2903	95	25	boris	boris	PROPN
cblr-2903	95	26	i.	i.	PROPN
cblr-2903	95	27	bittker	bittker	PROPN
cblr-2903	95	28	ed	ed	PROPN
cblr-2903	95	29	.	.	PROPN
cblr-2903	95	30	,	,	PUNCT
cblr-2903	95	31	1970	1970	NUM
cblr-2903	95	32	)	)	PUNCT
cblr-2903	95	33	(	(	PUNCT
cblr-2903	95	34	"	"	PUNCT
cblr-2903	95	35	to	to	PART
cblr-2903	95	36	infer	infer	VERB
cblr-2903	95	37	that	that	SCONJ
cblr-2903	95	38	there	there	PRON
cblr-2903	95	39	is	be	VERB
cblr-2903	95	40	something	something	PRON
cblr-2903	95	41	morally	morally	ADV
cblr-2903	95	42	wrong	wrong	ADJ
cblr-2903	95	43	with	with	ADP
cblr-2903	95	44	avoiding	avoid	VERB
cblr-2903	95	45	tax	tax	NOUN
cblr-2903	95	46	in	in	ADP
cblr-2903	95	47	a	a	DET
cblr-2903	95	48	legitimate	legitimate	ADJ
cblr-2903	95	49	way	way	NOUN
cblr-2903	95	50	,	,	PUNCT
cblr-2903	95	51	there	there	PRON
cblr-2903	95	52	being	be	AUX
cblr-2903	95	53	no	no	DET
cblr-2903	95	54	fraud	fraud	NOUN
cblr-2903	95	55	,	,	PUNCT
cblr-2903	95	56	deceit	deceit	NOUN
cblr-2903	95	57	or	or	CCONJ
cblr-2903	95	58	make	make	VERB
cblr-2903	95	59	-	-	PUNCT
cblr-2903	95	60	believe	believe	NOUN
cblr-2903	95	61	,	,	PUNCT
cblr-2903	95	62	is	be	AUX
cblr-2903	95	63	pure	pure	ADJ
cblr-2903	95	64	hypocrisy	hypocrisy	NOUN
cblr-2903	95	65	.	.	PUNCT
cblr-2903	95	66	"	"	PUNCT
cblr-2903	95	67	)	)	PUNCT
cblr-2903	95	68	.	.	PUNCT
cblr-2903	96	1	26	26	NUM
cblr-2903	96	2	model	model	NOUN
cblr-2903	96	3	code	code	NOUN
cblr-2903	96	4	of	of	ADP
cblr-2903	96	5	prof'l	prof'l	PROPN
cblr-2903	96	6	responsibility	responsibility	NOUN
cblr-2903	96	7	ec	ec	PROPN
cblr-2903	96	8	7	7	NUM
cblr-2903	96	9	-	-	SYM
cblr-2903	96	10	3	3	NUM
cblr-2903	96	11	,	,	PUNCT
cblr-2903	96	12	7	7	NUM
cblr-2903	96	13	-	-	SYM
cblr-2903	96	14	5	5	NUM
cblr-2903	96	15	(	(	PUNCT
cblr-2903	96	16	1983	1983	NUM
cblr-2903	96	17	)	)	PUNCT
cblr-2903	96	18	.	.	PUNCT
cblr-2903	97	1	see	see	AUX
cblr-2903	97	2	also	also	ADV
cblr-2903	97	3	model	model	VERB
cblr-2903	97	4	rules	rule	NOUN
cblr-2903	97	5	of	of	ADP
cblr-2903	97	6	prof'l	prof'l	NUM
cblr-2903	97	7	conduct	conduct	VERB
cblr-2903	97	8	r.	r.	PROPN
cblr-2903	97	9	2.1	2.1	NUM
cblr-2903	97	10	cmt	cmt	NOUN
cblr-2903	97	11	.	.	PROPN
cblr-2903	98	1	1	1	NUM
cblr-2903	98	2	(	(	PUNCT
cblr-2903	98	3	"	"	PUNCT
cblr-2903	98	4	a	a	DET
cblr-2903	98	5	client	client	NOUN
cblr-2903	98	6	is	be	AUX
cblr-2903	98	7	entitled	entitle	VERB
cblr-2903	98	8	to	to	PART
cblr-2903	98	9	straightforward	straightforward	ADJ
cblr-2903	98	10	advice	advice	NOUN
cblr-2903	98	11	expressing	express	VERB
cblr-2903	98	12	the	the	DET
cblr-2903	98	13	lawyer	lawyer	NOUN
cblr-2903	98	14	's	's	PART
cblr-2903	98	15	honest	honest	ADJ
cblr-2903	98	16	assessment	assessment	NOUN
cblr-2903	98	17	.	.	PUNCT
cblr-2903	99	1	"	"	PUNCT
cblr-2903	99	2	)	)	PUNCT
cblr-2903	99	3	;	;	PUNCT
cblr-2903	99	4	see	see	VERB
cblr-2903	99	5	also	also	ADV
cblr-2903	99	6	infra	infra	NOUN
cblr-2903	99	7	note	note	VERB
cblr-2903	99	8	40	40	NUM
cblr-2903	99	9	and	and	CCONJ
cblr-2903	99	10	accompanying	accompany	VERB
cblr-2903	99	11	text	text	NOUN
cblr-2903	99	12	.	.	PUNCT
cblr-2903	100	1	21	21	NUM
cblr-2903	100	2	model	model	NOUN
cblr-2903	100	3	code	code	NOUN
cblr-2903	100	4	of	of	ADP
cblr-2903	100	5	prof'l	prof'l	PROPN
cblr-2903	100	6	responsibility	responsibility	NOUN
cblr-2903	100	7	ec	ec	PROPN
cblr-2903	100	8	7	7	NUM
cblr-2903	100	9	-	-	SYM
cblr-2903	100	10	3	3	NUM
cblr-2903	100	11	,	,	PUNCT
cblr-2903	100	12	7	7	NUM
cblr-2903	100	13	-	-	SYM
cblr-2903	100	14	5	5	NUM
cblr-2903	100	15	(	(	PUNCT
cblr-2903	100	16	1983	1983	NUM
cblr-2903	100	17	)	)	PUNCT
cblr-2903	100	18	.	.	PUNCT
cblr-2903	101	1	2	2	NUM
cblr-2903	102	1	i	i	PRON
cblr-2903	102	2	d.	d.	PROPN
cblr-2903	102	3	264	264	NUM
cblr-2903	103	1	[	[	X
cblr-2903	103	2	vol	vol	NOUN
cblr-2903	103	3	.	.	PUNCT
cblr-2903	103	4	2011	2011	NUM
cblr-2903	104	1	the	the	DET
cblr-2903	104	2	tax	tax	NOUN
cblr-2903	104	3	lawyer	lawyer	NOUN
cblr-2903	104	4	's	's	PART
cblr-2903	104	5	dilemma	dilemma	PROPN
cblr-2903	104	6	treasury	treasury	PROPN
cblr-2903	104	7	department	department	PROPN
cblr-2903	104	8	circular	circular	ADJ
cblr-2903	104	9	230	230	NUM
cblr-2903	104	10	,	,	PUNCT
cblr-2903	104	11	internal	internal	ADJ
cblr-2903	104	12	revenue	revenue	NOUN
cblr-2903	104	13	code	code	NOUN
cblr-2903	104	14	and	and	CCONJ
cblr-2903	104	15	treasury	treasury	PROPN
cblr-2903	104	16	regulations	regulation	NOUN
cblr-2903	104	17	,	,	PUNCT
cblr-2903	104	18	securities	security	NOUN
cblr-2903	104	19	laws	law	NOUN
cblr-2903	104	20	,	,	PUNCT
cblr-2903	104	21	state	state	NOUN
cblr-2903	104	22	malpractice	malpractice	NOUN
cblr-2903	104	23	laws	law	NOUN
cblr-2903	104	24	,	,	PUNCT
cblr-2903	104	25	general	general	ADJ
cblr-2903	104	26	tort	tort	NOUN
cblr-2903	104	27	and	and	CCONJ
cblr-2903	104	28	criminal	criminal	ADJ
cblr-2903	104	29	liability	liability	NOUN
cblr-2903	104	30	,	,	PUNCT
cblr-2903	104	31	and	and	CCONJ
cblr-2903	104	32	evidentiary	evidentiary	ADJ
cblr-2903	104	33	rules.2	rules.2	NOUN
cblr-2903	104	34	9	9	NUM
cblr-2903	104	35	lawyers	lawyer	NOUN
cblr-2903	104	36	are	be	AUX
cblr-2903	104	37	regulated	regulate	VERB
cblr-2903	104	38	under	under	ADP
cblr-2903	104	39	the	the	DET
cblr-2903	104	40	relevant	relevant	ADJ
cblr-2903	104	41	state	state	NOUN
cblr-2903	104	42	ethics	ethic	NOUN
cblr-2903	104	43	rules	rule	NOUN
cblr-2903	104	44	,	,	PUNCT
cblr-2903	104	45	which	which	PRON
cblr-2903	104	46	are	be	AUX
cblr-2903	104	47	enforced	enforce	VERB
cblr-2903	104	48	by	by	ADP
cblr-2903	104	49	state	state	NOUN
cblr-2903	104	50	ethics	ethic	NOUN
cblr-2903	104	51	bodies.3	bodies.3	NOUN
cblr-2903	104	52	0	0	NUM
cblr-2903	104	53	state	state	NOUN
cblr-2903	104	54	ethics	ethic	NOUN
cblr-2903	104	55	bodies	body	NOUN
cblr-2903	104	56	frequently	frequently	ADV
cblr-2903	104	57	issue	issue	VERB
cblr-2903	104	58	interpretive	interpretive	ADJ
cblr-2903	104	59	opinions	opinion	NOUN
cblr-2903	104	60	to	to	PART
cblr-2903	104	61	help	help	VERB
cblr-2903	104	62	guide	guide	VERB
cblr-2903	104	63	opining	opine	VERB
cblr-2903	104	64	lawyers	lawyer	NOUN
cblr-2903	104	65	.	.	PUNCT
cblr-2903	105	1	"	"	PUNCT
cblr-2903	105	2	'	'	PUNCT
cblr-2903	105	3	the	the	DET
cblr-2903	105	4	aba	aba	PROPN
cblr-2903	105	5	committee	committee	NOUN
cblr-2903	105	6	on	on	ADP
cblr-2903	105	7	ethics	ethic	NOUN
cblr-2903	105	8	and	and	CCONJ
cblr-2903	105	9	professional	professional	ADJ
cblr-2903	105	10	responsibility	responsibility	NOUN
cblr-2903	105	11	also	also	ADV
cblr-2903	105	12	enacted	enact	VERB
cblr-2903	105	13	model	model	NOUN
cblr-2903	105	14	ethical	ethical	ADJ
cblr-2903	105	15	rules	rule	NOUN
cblr-2903	105	16	prescribing	prescribing	NOUN
cblr-2903	105	17	standards	standard	NOUN
cblr-2903	105	18	governing	govern	VERB
cblr-2903	105	19	attorney	attorney	NOUN
cblr-2903	105	20	conduct.3	conduct.3	PROPN
cblr-2903	105	21	2	2	NUM
cblr-2903	105	22	the	the	DET
cblr-2903	105	23	opinions	opinion	NOUN
cblr-2903	105	24	issued	issue	VERB
cblr-2903	105	25	by	by	ADP
cblr-2903	105	26	the	the	DET
cblr-2903	105	27	aba	aba	PROPN
cblr-2903	105	28	standing	standing	PROPN
cblr-2903	105	29	committee	committee	PROPN
cblr-2903	105	30	on	on	ADP
cblr-2903	105	31	ethics	ethic	NOUN
cblr-2903	105	32	and	and	CCONJ
cblr-2903	105	33	professional	professional	ADJ
cblr-2903	105	34	responsibility	responsibility	NOUN
cblr-2903	105	35	are	be	AUX
cblr-2903	105	36	influential	influential	ADJ
cblr-2903	105	37	in	in	ADP
cblr-2903	105	38	practice	practice	NOUN
cblr-2903	105	39	,	,	PUNCT
cblr-2903	105	40	as	as	SCONJ
cblr-2903	105	41	are	be	AUX
cblr-2903	105	42	the	the	DET
cblr-2903	105	43	commentaries	commentary	NOUN
cblr-2903	105	44	to	to	ADP
cblr-2903	105	45	the	the	DET
cblr-2903	105	46	model	model	NOUN
cblr-2903	105	47	rules	rule	NOUN
cblr-2903	105	48	and	and	CCONJ
cblr-2903	105	49	the	the	DET
cblr-2903	105	50	model	model	NOUN
cblr-2903	105	51	code	code	PROPN
cblr-2903	105	52	.	.	PUNCT
cblr-2903	106	1	3	3	NUM
cblr-2903	106	2	in	in	ADP
cblr-2903	106	3	addition	addition	NOUN
cblr-2903	106	4	,	,	PUNCT
cblr-2903	106	5	the	the	DET
cblr-2903	106	6	committee	committee	NOUN
cblr-2903	106	7	on	on	ADP
cblr-2903	106	8	standards	standard	NOUN
cblr-2903	106	9	of	of	ADP
cblr-2903	106	10	tax	tax	NOUN
cblr-2903	106	11	practice	practice	NOUN
cblr-2903	106	12	of	of	ADP
cblr-2903	106	13	the	the	DET
cblr-2903	106	14	aba	aba	PROPN
cblr-2903	106	15	section	section	NOUN
cblr-2903	106	16	of	of	ADP
cblr-2903	106	17	taxation	taxation	NOUN
cblr-2903	106	18	issues	issue	NOUN
cblr-2903	106	19	statements	statement	NOUN
cblr-2903	106	20	concerning	concern	VERB
cblr-2903	106	21	the	the	DET
cblr-2903	106	22	standards	standard	NOUN
cblr-2903	106	23	of	of	ADP
cblr-2903	106	24	tax	tax	NOUN
cblr-2903	106	25	practice.34	practice.34	NOUN
cblr-2903	106	26	the	the	DET
cblr-2903	106	27	relevant	relevant	ADJ
cblr-2903	106	28	ethical	ethical	ADJ
cblr-2903	106	29	guidance	guidance	NOUN
cblr-2903	106	30	for	for	ADP
cblr-2903	106	31	tax	tax	NOUN
cblr-2903	106	32	planning	planning	NOUN
cblr-2903	106	33	opinions	opinion	NOUN
cblr-2903	106	34	is	be	AUX
cblr-2903	106	35	aba	aba	PROPN
cblr-2903	106	36	formal	formal	ADJ
cblr-2903	106	37	opinion	opinion	NOUN
cblr-2903	106	38	85	85	NUM
cblr-2903	106	39	-	-	SYM
cblr-2903	106	40	352	352	NUM
cblr-2903	106	41	,	,	PUNCT
cblr-2903	106	42	which	which	PRON
cblr-2903	106	43	describes	describe	VERB
cblr-2903	106	44	the	the	DET
cblr-2903	106	45	duties	duty	NOUN
cblr-2903	106	46	of	of	ADP
cblr-2903	106	47	a	a	DET
cblr-2903	106	48	lawyer	lawyer	NOUN
cblr-2903	106	49	rendering	render	VERB
cblr-2903	106	50	tax	tax	NOUN
cblr-2903	106	51	advice	advice	NOUN
cblr-2903	106	52	as	as	SCONJ
cblr-2903	106	53	follows	follow	VERB
cblr-2903	106	54	:	:	PUNCT
cblr-2903	106	55	the	the	DET
cblr-2903	106	56	lawyer	lawyer	NOUN
cblr-2903	106	57	should	should	AUX
cblr-2903	106	58	counsel	counsel	VERB
cblr-2903	106	59	the	the	DET
cblr-2903	106	60	client	client	NOUN
cblr-2903	106	61	as	as	ADP
cblr-2903	106	62	to	to	ADP
cblr-2903	106	63	whether	whether	SCONJ
cblr-2903	106	64	a	a	DET
cblr-2903	106	65	court	court	NOUN
cblr-2903	106	66	will	will	AUX
cblr-2903	106	67	likely	likely	ADV
cblr-2903	106	68	sustain	sustain	VERB
cblr-2903	106	69	the	the	DET
cblr-2903	106	70	position	position	NOUN
cblr-2903	106	71	,	,	PUNCT
cblr-2903	106	72	the	the	DET
cblr-2903	106	73	lawyer	lawyer	NOUN
cblr-2903	106	74	should	should	AUX
cblr-2903	106	75	counsel	counsel	VERB
cblr-2903	106	76	the	the	DET
cblr-2903	106	77	client	client	NOUN
cblr-2903	106	78	regarding	regard	VERB
cblr-2903	106	79	potential	potential	ADJ
cblr-2903	106	80	penalties	penalty	NOUN
cblr-2903	106	81	and	and	CCONJ
cblr-2903	106	82	other	other	ADJ
cblr-2903	106	83	legal	legal	ADJ
cblr-2903	106	84	consequences	consequence	NOUN
cblr-2903	106	85	of	of	ADP
cblr-2903	106	86	the	the	DET
cblr-2903	106	87	position	position	NOUN
cblr-2903	106	88	,	,	PUNCT
cblr-2903	106	89	and	and	CCONJ
cblr-2903	106	90	the	the	DET
cblr-2903	106	91	lawyer	lawyer	NOUN
cblr-2903	106	92	should	should	AUX
cblr-2903	106	93	not	not	PART
cblr-2903	106	94	deliberately	deliberately	ADV
cblr-2903	106	95	mislead	mislead	VERB
cblr-2903	106	96	the	the	DET
cblr-2903	106	97	irs	irs	PROPN
cblr-2903	106	98	,	,	PUNCT
cblr-2903	106	99	either	either	CCONJ
cblr-2903	106	100	through	through	ADP
cblr-2903	106	101	misstatements	misstatement	NOUN
cblr-2903	106	102	,	,	PUNCT
cblr-2903	106	103	silence	silence	NOUN
cblr-2903	106	104	,	,	PUNCT
cblr-2903	106	105	or	or	CCONJ
cblr-2903	106	106	permitting	permit	VERB
cblr-2903	106	107	the	the	DET
cblr-2903	106	108	client	client	NOUN
cblr-2903	106	109	to	to	PART
cblr-2903	106	110	mislead	mislead	VERB
cblr-2903	106	111	.	.	PUNCT
cblr-2903	107	1	a	a	DET
cblr-2903	107	2	lawyer	lawyer	NOUN
cblr-2903	107	3	may	may	AUX
cblr-2903	107	4	recommend	recommend	VERB
cblr-2903	107	5	positions	position	NOUN
cblr-2903	107	6	favorable	favorable	ADJ
cblr-2903	107	7	to	to	ADP
cblr-2903	107	8	a	a	DET
cblr-2903	107	9	client	client	NOUN
cblr-2903	107	10	if	if	SCONJ
cblr-2903	107	11	the	the	DET
cblr-2903	107	12	lawyer	lawyer	NOUN
cblr-2903	107	13	has	have	VERB
cblr-2903	107	14	a	a	DET
cblr-2903	107	15	good	good	ADJ
cblr-2903	107	16	-	-	PUNCT
cblr-2903	107	17	faith	faith	NOUN
cblr-2903	107	18	belief	belief	NOUN
cblr-2903	107	19	that	that	SCONJ
cblr-2903	107	20	the	the	DET
cblr-2903	107	21	positions	position	NOUN
cblr-2903	107	22	are	be	AUX
cblr-2903	107	23	29	29	NUM
cblr-2903	107	24	see	see	NOUN
cblr-2903	107	25	moldenhauer	moldenhauer	NOUN
cblr-2903	107	26	,	,	PUNCT
cblr-2903	107	27	supra	supra	PROPN
cblr-2903	107	28	note	note	NOUN
cblr-2903	107	29	1	1	NUM
cblr-2903	107	30	,	,	PUNCT
cblr-2903	107	31	at	at	ADP
cblr-2903	107	32	§	§	PROPN
cblr-2903	107	33	7.2	7.2	NUM
cblr-2903	107	34	.	.	SYM
cblr-2903	107	35	30	30	NUM
cblr-2903	108	1	i	i	PRON
cblr-2903	108	2	d.	d.	PROPN
cblr-2903	108	3	31	31	NUM
cblr-2903	109	1	i	i	PRON
cblr-2903	109	2	d.	d.	PROPN
cblr-2903	109	3	32	32	NUM
cblr-2903	109	4	see	see	VERB
cblr-2903	109	5	hsue	hsue	NOUN
cblr-2903	109	6	,	,	PUNCT
cblr-2903	109	7	supra	supra	PROPN
cblr-2903	109	8	note	note	NOUN
cblr-2903	109	9	13	13	NUM
cblr-2903	109	10	,	,	PUNCT
cblr-2903	109	11	at	at	ADP
cblr-2903	109	12	915	915	NUM
cblr-2903	109	13	(	(	PUNCT
cblr-2903	109	14	referencing	reference	VERB
cblr-2903	109	15	aba	aba	PROPN
cblr-2903	109	16	comm	comm	NOUN
cblr-2903	109	17	.	.	PUNCT
cblr-2903	110	1	on	on	ADP
cblr-2903	110	2	ethics	ethic	NOUN
cblr-2903	110	3	&	&	CCONJ
cblr-2903	110	4	profl	profl	PROPN
cblr-2903	110	5	responsibility	responsibility	NOUN
cblr-2903	110	6	,	,	PUNCT
cblr-2903	110	7	formal	formal	ADJ
cblr-2903	110	8	op	op	NOUN
cblr-2903	110	9	.	.	PUNCT
cblr-2903	110	10	346	346	NUM
cblr-2903	110	11	,	,	PUNCT
cblr-2903	110	12	reprinted	reprint	VERB
cblr-2903	110	13	in	in	ADP
cblr-2903	110	14	formal	formal	ADJ
cblr-2903	110	15	and	and	CCONJ
cblr-2903	110	16	informal	informal	ADJ
cblr-2903	110	17	ethics	ethic	NOUN
cblr-2903	110	18	opinions	opinion	NOUN
cblr-2903	110	19	:	:	PUNCT
cblr-2903	110	20	formal	formal	ADJ
cblr-2903	110	21	opinions	opinion	NOUN
cblr-2903	110	22	316	316	NUM
cblr-2903	110	23	-	-	SYM
cblr-2903	110	24	348	348	NUM
cblr-2903	110	25	,	,	PUNCT
cblr-2903	110	26	informal	informal	ADJ
cblr-2903	110	27	opinions	opinion	NOUN
cblr-2903	110	28	1285	1285	NUM
cblr-2903	110	29	-	-	SYM
cblr-2903	110	30	1495	1495	NUM
cblr-2903	110	31	(	(	PUNCT
cblr-2903	110	32	1985	1985	NUM
cblr-2903	110	33	)	)	PUNCT
cblr-2903	110	34	.	.	PUNCT
cblr-2903	111	1	see	see	VERB
cblr-2903	111	2	moldenhauer	moldenhauer	NOUN
cblr-2903	111	3	,	,	PUNCT
cblr-2903	111	4	supra	supra	PROPN
cblr-2903	111	5	note	note	NOUN
cblr-2903	111	6	1	1	NUM
cblr-2903	111	7	,	,	PUNCT
cblr-2903	111	8	at	at	ADP
cblr-2903	111	9	§	§	PROPN
cblr-2903	111	10	7.2	7.2	NUM
cblr-2903	111	11	.	.	NOUN
cblr-2903	111	12	3	3	NUM
cblr-2903	112	1	i	i	NOUN
cblr-2903	112	2	d.	d.	PROPN
cblr-2903	112	3	3	3	NUM
cblr-2903	112	4	aba	aba	PROPN
cblr-2903	112	5	comm	comm	NOUN
cblr-2903	112	6	.	.	PUNCT
cblr-2903	113	1	on	on	ADP
cblr-2903	113	2	ethics	ethic	NOUN
cblr-2903	113	3	&	&	CCONJ
cblr-2903	113	4	profl	profl	PROPN
cblr-2903	113	5	responsibility	responsibility	NOUN
cblr-2903	113	6	,	,	PUNCT
cblr-2903	113	7	formal	formal	ADJ
cblr-2903	113	8	op	op	NOUN
cblr-2903	113	9	.	.	PUNCT
cblr-2903	113	10	85	85	NUM
cblr-2903	113	11	-	-	SYM
cblr-2903	113	12	352	352	NUM
cblr-2903	113	13	(	(	PUNCT
cblr-2903	113	14	1985	1985	NUM
cblr-2903	113	15	)	)	PUNCT
cblr-2903	113	16	;	;	PUNCT
cblr-2903	113	17	see	see	VERB
cblr-2903	113	18	also	also	ADV
cblr-2903	113	19	moldenhauer	moldenhauer	NOUN
cblr-2903	113	20	,	,	PUNCT
cblr-2903	113	21	supra	supra	PROPN
cblr-2903	113	22	note	note	NOUN
cblr-2903	113	23	1	1	NUM
cblr-2903	113	24	,	,	PUNCT
cblr-2903	113	25	at	at	ADP
cblr-2903	113	26	§	§	PROPN
cblr-2903	113	27	7.8	7.8	NUM
cblr-2903	113	28	.	.	PUNCT
cblr-2903	114	1	no	no	INTJ
cblr-2903	114	2	.	.	PUNCT
cblr-2903	115	1	1:258]1	1:258]1	NUM
cblr-2903	115	2	265	265	NUM
cblr-2903	115	3	supportable	supportable	ADJ
cblr-2903	115	4	under	under	ADP
cblr-2903	115	5	existing	exist	VERB
cblr-2903	115	6	law	law	NOUN
cblr-2903	115	7	or	or	CCONJ
cblr-2903	115	8	can	can	AUX
cblr-2903	115	9	make	make	VERB
cblr-2903	115	10	a	a	DET
cblr-2903	115	11	good	good	ADJ
cblr-2903	115	12	-	-	PUNCT
cblr-2903	115	13	faith	faith	NOUN
cblr-2903	115	14	argument	argument	NOUN
cblr-2903	115	15	for	for	ADP
cblr-2903	115	16	an	an	DET
cblr-2903	115	17	extension	extension	NOUN
cblr-2903	115	18	,	,	PUNCT
cblr-2903	115	19	modification	modification	NOUN
cblr-2903	115	20	,	,	PUNCT
cblr-2903	115	21	or	or	CCONJ
cblr-2903	115	22	reversal	reversal	NOUN
cblr-2903	115	23	of	of	ADP
cblr-2903	115	24	existing	exist	VERB
cblr-2903	115	25	law.36	law.36	NOUN
cblr-2903	115	26	"	"	PUNCT
cblr-2903	115	27	good	good	ADJ
cblr-2903	115	28	faith	faith	NOUN
cblr-2903	115	29	"	"	PUNCT
cblr-2903	115	30	requires	require	VERB
cblr-2903	115	31	a	a	DET
cblr-2903	115	32	realistic	realistic	ADJ
cblr-2903	115	33	possibility	possibility	NOUN
cblr-2903	115	34	of	of	ADP
cblr-2903	115	35	success	success	NOUN
cblr-2903	115	36	in	in	ADP
cblr-2903	115	37	the	the	DET
cblr-2903	115	38	event	event	NOUN
cblr-2903	115	39	the	the	DET
cblr-2903	115	40	position	position	NOUN
cblr-2903	115	41	is	be	AUX
cblr-2903	115	42	litigated.37	litigated.37	VERB
cblr-2903	115	43	according	accord	VERB
cblr-2903	115	44	to	to	ADP
cblr-2903	115	45	a	a	DET
cblr-2903	115	46	special	special	ADJ
cblr-2903	115	47	task	task	NOUN
cblr-2903	115	48	force	force	NOUN
cblr-2903	115	49	established	establish	VERB
cblr-2903	115	50	by	by	ADP
cblr-2903	115	51	the	the	DET
cblr-2903	115	52	aba	aba	PROPN
cblr-2903	115	53	tax	tax	NOUN
cblr-2903	115	54	section	section	NOUN
cblr-2903	115	55	,	,	PUNCT
cblr-2903	115	56	a	a	DET
cblr-2903	115	57	position	position	NOUN
cblr-2903	115	58	has	have	VERB
cblr-2903	115	59	a	a	DET
cblr-2903	115	60	realistic	realistic	ADJ
cblr-2903	115	61	possibility	possibility	NOUN
cblr-2903	115	62	of	of	ADP
cblr-2903	115	63	success	success	NOUN
cblr-2903	115	64	if	if	SCONJ
cblr-2903	115	65	the	the	DET
cblr-2903	115	66	likelihood	likelihood	NOUN
cblr-2903	115	67	of	of	ADP
cblr-2903	115	68	success	success	NOUN
cblr-2903	115	69	before	before	SCONJ
cblr-2903	115	70	a	a	DET
cblr-2903	115	71	court	court	NOUN
cblr-2903	115	72	approaches	approach	VERB
cblr-2903	115	73	one	one	NUM
cblr-2903	115	74	-	-	PUNCT
cblr-2903	115	75	third	third	NOUN
cblr-2903	115	76	,	,	PUNCT
cblr-2903	115	77	or	or	CCONJ
cblr-2903	115	78	if	if	SCONJ
cblr-2903	115	79	the	the	DET
cblr-2903	115	80	position	position	NOUN
cblr-2903	115	81	is	be	AUX
cblr-2903	115	82	supported	support	VERB
cblr-2903	115	83	by	by	ADP
cblr-2903	115	84	"	"	PUNCT
cblr-2903	115	85	substantial	substantial	ADJ
cblr-2903	115	86	authority	authority	NOUN
cblr-2903	115	87	.	.	PUNCT
cblr-2903	116	1	"	"	PUNCT
cblr-2903	116	2	"	"	PUNCT
cblr-2903	116	3	in	in	ADP
cblr-2903	116	4	response	response	NOUN
cblr-2903	116	5	to	to	ADP
cblr-2903	116	6	the	the	DET
cblr-2903	116	7	increasing	increase	VERB
cblr-2903	116	8	prevalence	prevalence	NOUN
cblr-2903	116	9	of	of	ADP
cblr-2903	116	10	tax	tax	NOUN
cblr-2903	116	11	shelters	shelter	NOUN
cblr-2903	116	12	,	,	PUNCT
cblr-2903	116	13	the	the	DET
cblr-2903	116	14	aba	aba	PROPN
cblr-2903	116	15	issued	issue	VERB
cblr-2903	116	16	formal	formal	ADJ
cblr-2903	116	17	opinion	opinion	NOUN
cblr-2903	116	18	346	346	NUM
cblr-2903	116	19	in	in	ADP
cblr-2903	116	20	1982."1	1982."1	NUM
cblr-2903	116	21	formal	formal	ADJ
cblr-2903	116	22	opinion	opinion	NOUN
cblr-2903	116	23	346	346	NUM
cblr-2903	116	24	sets	set	NOUN
cblr-2903	116	25	forth	forth	ADP
cblr-2903	116	26	general	general	ADJ
cblr-2903	116	27	standards	standard	NOUN
cblr-2903	116	28	that	that	PRON
cblr-2903	116	29	tax	tax	NOUN
cblr-2903	116	30	lawyers	lawyer	NOUN
cblr-2903	116	31	should	should	AUX
cblr-2903	116	32	meet	meet	VERB
cblr-2903	116	33	in	in	ADP
cblr-2903	116	34	issuing	issue	VERB
cblr-2903	116	35	opinion	opinion	NOUN
cblr-2903	116	36	letters	letter	NOUN
cblr-2903	116	37	,	,	PUNCT
cblr-2903	116	38	including	include	VERB
cblr-2903	116	39	making	make	VERB
cblr-2903	116	40	factual	factual	ADJ
cblr-2903	116	41	investigations	investigation	NOUN
cblr-2903	116	42	to	to	PART
cblr-2903	116	43	ensure	ensure	VERB
cblr-2903	116	44	accuracy	accuracy	NOUN
cblr-2903	116	45	,	,	PUNCT
cblr-2903	116	46	relating	relate	VERB
cblr-2903	116	47	the	the	DET
cblr-2903	116	48	law	law	NOUN
cblr-2903	116	49	to	to	ADP
cblr-2903	116	50	the	the	DET
cblr-2903	116	51	facts	fact	NOUN
cblr-2903	116	52	while	while	SCONJ
cblr-2903	116	53	stating	state	VERB
cblr-2903	116	54	any	any	DET
cblr-2903	116	55	assumptions	assumption	NOUN
cblr-2903	116	56	,	,	PUNCT
cblr-2903	116	57	and	and	CCONJ
cblr-2903	116	58	providing	provide	VERB
cblr-2903	116	59	an	an	DET
cblr-2903	116	60	overall	overall	ADJ
cblr-2903	116	61	evaluation	evaluation	NOUN
cblr-2903	116	62	of	of	ADP
cblr-2903	116	63	the	the	DET
cblr-2903	116	64	likely	likely	ADJ
cblr-2903	116	65	outcome	outcome	NOUN
cblr-2903	116	66	on	on	ADP
cblr-2903	116	67	the	the	DET
cblr-2903	116	68	merits	merit	NOUN
cblr-2903	116	69	of	of	ADP
cblr-2903	116	70	the	the	DET
cblr-2903	116	71	transaction.40	transaction.40	PROPN
cblr-2903	116	72	the	the	DET
cblr-2903	116	73	secretary	secretary	NOUN
cblr-2903	116	74	of	of	ADP
cblr-2903	116	75	the	the	DET
cblr-2903	116	76	treasury	treasury	PROPN
cblr-2903	116	77	has	have	VERB
cblr-2903	116	78	the	the	DET
cblr-2903	116	79	authority	authority	NOUN
cblr-2903	116	80	to	to	PART
cblr-2903	116	81	regulate	regulate	VERB
cblr-2903	116	82	lawyers	lawyer	NOUN
cblr-2903	116	83	and	and	CCONJ
cblr-2903	116	84	other	other	ADJ
cblr-2903	116	85	professionals	professional	NOUN
cblr-2903	116	86	practicing	practice	VERB
cblr-2903	116	87	before	before	ADP
cblr-2903	116	88	the	the	DET
cblr-2903	116	89	treasury	treasury	PROPN
cblr-2903	116	90	department	department	PROPN
cblr-2903	116	91	.	.	PUNCT
cblr-2903	117	1	circular	circular	ADJ
cblr-2903	117	2	230	230	NUM
cblr-2903	117	3	sets	set	NOUN
cblr-2903	117	4	forth	forth	ADV
cblr-2903	117	5	a	a	DET
cblr-2903	117	6	broad	broad	ADJ
cblr-2903	117	7	set	set	NOUN
cblr-2903	117	8	of	of	ADP
cblr-2903	117	9	rules	rule	NOUN
cblr-2903	117	10	regulating	regulate	VERB
cblr-2903	117	11	many	many	ADJ
cblr-2903	117	12	aspects	aspect	NOUN
cblr-2903	117	13	of	of	ADP
cblr-2903	117	14	federal	federal	ADJ
cblr-2903	117	15	tax	tax	NOUN
cblr-2903	117	16	practice.4	practice.4	PROPN
cblr-2903	117	17	2	2	NUM
cblr-2903	117	18	the	the	DET
cblr-2903	117	19	circular	circular	ADJ
cblr-2903	117	20	230	230	NUM
cblr-2903	117	21	rules	rule	NOUN
cblr-2903	117	22	are	be	AUX
cblr-2903	117	23	generally	generally	ADV
cblr-2903	117	24	mandatory	mandatory	ADJ
cblr-2903	117	25	in	in	ADP
cblr-2903	117	26	nature	nature	NOUN
cblr-2903	117	27	"	"	PUNCT
cblr-2903	117	28	aba	aba	PROPN
cblr-2903	117	29	comm	comm	NOUN
cblr-2903	117	30	.	.	PUNCT
cblr-2903	118	1	on	on	ADP
cblr-2903	118	2	ethics	ethic	NOUN
cblr-2903	118	3	&	&	CCONJ
cblr-2903	118	4	profl	profl	PROPN
cblr-2903	118	5	responsibility	responsibility	NOUN
cblr-2903	118	6	,	,	PUNCT
cblr-2903	118	7	formal	formal	ADJ
cblr-2903	118	8	op	op	NOUN
cblr-2903	118	9	.	.	PUNCT
cblr-2903	118	10	85	85	NUM
cblr-2903	118	11	-	-	SYM
cblr-2903	118	12	352	352	NUM
cblr-2903	118	13	(	(	PUNCT
cblr-2903	118	14	1985	1985	NUM
cblr-2903	118	15	)	)	PUNCT
cblr-2903	118	16	;	;	PUNCT
cblr-2903	118	17	see	see	VERB
cblr-2903	118	18	also	also	ADV
cblr-2903	118	19	moldenhauer	moldenhauer	NOUN
cblr-2903	118	20	,	,	PUNCT
cblr-2903	118	21	supra	supra	PROPN
cblr-2903	118	22	note	note	NOUN
cblr-2903	118	23	1	1	NUM
cblr-2903	118	24	,	,	PUNCT
cblr-2903	118	25	at	at	ADP
cblr-2903	118	26	§	§	PROPN
cblr-2903	118	27	7.8	7.8	NUM
cblr-2903	118	28	.	.	PUNCT
cblr-2903	119	1	17	17	NUM
cblr-2903	119	2	see	see	VERB
cblr-2903	119	3	moldenhauer	moldenhauer	NOUN
cblr-2903	119	4	,	,	PUNCT
cblr-2903	119	5	supra	supra	PROPN
cblr-2903	119	6	note	note	NOUN
cblr-2903	119	7	1	1	NUM
cblr-2903	119	8	,	,	PUNCT
cblr-2903	119	9	at	at	ADP
cblr-2903	119	10	§	§	PROPN
cblr-2903	119	11	7.8	7.8	NUM
cblr-2903	119	12	.	.	PUNCT
cblr-2903	119	13	"	"	PUNCT
cblr-2903	120	1	paul	paul	PROPN
cblr-2903	120	2	j.	j.	PROPN
cblr-2903	120	3	sax	sax	PROPN
cblr-2903	120	4	,	,	PUNCT
cblr-2903	120	5	james	james	PROPN
cblr-2903	120	6	p.	p.	PROPN
cblr-2903	120	7	holden	holden	PROPN
cblr-2903	120	8	,	,	PUNCT
cblr-2903	120	9	theodore	theodore	PROPN
cblr-2903	120	10	tannenwald	tannenwald	PROPN
cblr-2903	120	11	,	,	PUNCT
cblr-2903	120	12	jr	jr	PROPN
cblr-2903	120	13	.	.	PROPN
cblr-2903	120	14	,	,	PUNCT
cblr-2903	120	15	david	david	PROPN
cblr-2903	120	16	e.	e.	PROPN
cblr-2903	120	17	watts	watts	PROPN
cblr-2903	120	18	&	&	CCONJ
cblr-2903	120	19	bernard	bernard	PROPN
cblr-2903	120	20	wolfnan	wolfnan	PROPN
cblr-2903	120	21	,	,	PUNCT
cblr-2903	120	22	report	report	NOUN
cblr-2903	120	23	of	of	ADP
cblr-2903	120	24	the	the	DET
cblr-2903	120	25	special	special	ADJ
cblr-2903	120	26	task	task	NOUN
cblr-2903	120	27	force	force	NOUN
cblr-2903	120	28	on	on	ADP
cblr-2903	120	29	formal	formal	ADJ
cblr-2903	120	30	opinion	opinion	NOUN
cblr-2903	120	31	85	85	NUM
cblr-2903	120	32	-	-	SYM
cblr-2903	120	33	352	352	NUM
cblr-2903	120	34	,	,	PUNCT
cblr-2903	120	35	39	39	NUM
cblr-2903	120	36	tax	tax	NOUN
cblr-2903	120	37	law	law	NOUN
cblr-2903	120	38	.	.	PUNCT
cblr-2903	121	1	635	635	NUM
cblr-2903	121	2	(	(	PUNCT
cblr-2903	121	3	1986	1986	NUM
cblr-2903	121	4	)	)	PUNCT
cblr-2903	121	5	;	;	PUNCT
cblr-2903	121	6	see	see	VERB
cblr-2903	121	7	also	also	ADV
cblr-2903	121	8	moldenhauer	moldenhauer	NOUN
cblr-2903	121	9	,	,	PUNCT
cblr-2903	121	10	supra	supra	PROPN
cblr-2903	121	11	note	note	NOUN
cblr-2903	121	12	1	1	NUM
cblr-2903	121	13	,	,	PUNCT
cblr-2903	121	14	at	at	ADP
cblr-2903	121	15	§	§	PROPN
cblr-2903	121	16	7.8	7.8	NUM
cblr-2903	121	17	.	.	PUNCT
cblr-2903	121	18	'	'	PUNCT
cblr-2903	122	1	hsue	hsue	NOUN
cblr-2903	122	2	,	,	PUNCT
cblr-2903	122	3	supra	supra	PROPN
cblr-2903	122	4	note	note	NOUN
cblr-2903	122	5	13	13	NUM
cblr-2903	122	6	,	,	PUNCT
cblr-2903	122	7	at	at	ADP
cblr-2903	122	8	917	917	NUM
cblr-2903	122	9	;	;	PUNCT
cblr-2903	122	10	aba	aba	PROPN
cblr-2903	122	11	comm	comm	NOUN
cblr-2903	122	12	.	.	PUNCT
cblr-2903	123	1	on	on	ADP
cblr-2903	123	2	ethics	ethic	NOUN
cblr-2903	123	3	&	&	CCONJ
cblr-2903	123	4	profl	profl	PROPN
cblr-2903	123	5	responsibility	responsibility	NOUN
cblr-2903	123	6	,	,	PUNCT
cblr-2903	123	7	formal	formal	ADJ
cblr-2903	123	8	op	op	NOUN
cblr-2903	123	9	.	.	PUNCT
cblr-2903	123	10	346	346	NUM
cblr-2903	123	11	,	,	PUNCT
cblr-2903	123	12	n.1	n.1	X
cblr-2903	123	13	(	(	PUNCT
cblr-2903	123	14	1985	1985	NUM
cblr-2903	123	15	)	)	PUNCT
cblr-2903	123	16	(	(	PUNCT
cblr-2903	123	17	a	a	DET
cblr-2903	123	18	'	'	PUNCT
cblr-2903	123	19	tax	tax	NOUN
cblr-2903	123	20	shelter	shelter	NOUN
cblr-2903	123	21	'	'	PUNCT
cblr-2903	123	22	.	.	PUNCT
cblr-2903	123	23	.	.	PUNCT
cblr-2903	124	1	.	.	PUNCT
cblr-2903	125	1	is	be	AUX
cblr-2903	125	2	an	an	DET
cblr-2903	125	3	investment	investment	NOUN
cblr-2903	125	4	which	which	PRON
cblr-2903	125	5	has	have	VERB
cblr-2903	125	6	as	as	ADP
cblr-2903	125	7	a	a	DET
cblr-2903	125	8	significant	significant	ADJ
cblr-2903	125	9	feature	feature	NOUN
cblr-2903	125	10	for	for	ADP
cblr-2903	125	11	federal	federal	ADJ
cblr-2903	125	12	income	income	NOUN
cblr-2903	125	13	or	or	CCONJ
cblr-2903	125	14	excise	excise	VERB
cblr-2903	125	15	tax	tax	NOUN
cblr-2903	125	16	purposes	purpose	NOUN
cblr-2903	125	17	either	either	ADV
cblr-2903	125	18	or	or	CCONJ
cblr-2903	125	19	both	both	PRON
cblr-2903	125	20	of	of	ADP
cblr-2903	125	21	the	the	DET
cblr-2903	125	22	following	follow	VERB
cblr-2903	125	23	attributes	attribute	NOUN
cblr-2903	125	24	:	:	PUNCT
cblr-2903	125	25	(	(	PUNCT
cblr-2903	125	26	1	1	X
cblr-2903	125	27	)	)	PUNCT
cblr-2903	125	28	deductions	deduction	NOUN
cblr-2903	125	29	in	in	ADP
cblr-2903	125	30	excess	excess	NOUN
cblr-2903	125	31	of	of	ADP
cblr-2903	125	32	income	income	NOUN
cblr-2903	125	33	from	from	ADP
cblr-2903	125	34	the	the	DET
cblr-2903	125	35	investment	investment	NOUN
cblr-2903	125	36	being	be	AUX
cblr-2903	125	37	available	available	ADJ
cblr-2903	125	38	in	in	ADP
cblr-2903	125	39	any	any	DET
cblr-2903	125	40	year	year	NOUN
cblr-2903	125	41	to	to	PART
cblr-2903	125	42	reduce	reduce	VERB
cblr-2903	125	43	income	income	NOUN
cblr-2903	125	44	from	from	ADP
cblr-2903	125	45	other	other	ADJ
cblr-2903	125	46	sources	source	NOUN
cblr-2903	125	47	in	in	ADP
cblr-2903	125	48	that	that	DET
cblr-2903	125	49	year	year	NOUN
cblr-2903	125	50	,	,	PUNCT
cblr-2903	125	51	and	and	CCONJ
cblr-2903	125	52	(	(	PUNCT
cblr-2903	125	53	2	2	X
cblr-2903	125	54	)	)	PUNCT
cblr-2903	125	55	credits	credit	NOUN
cblr-2903	125	56	in	in	ADP
cblr-2903	125	57	excess	excess	NOUN
cblr-2903	125	58	of	of	ADP
cblr-2903	125	59	the	the	DET
cblr-2903	125	60	tax	tax	NOUN
cblr-2903	125	61	attributable	attributable	ADJ
cblr-2903	125	62	to	to	ADP
cblr-2903	125	63	the	the	DET
cblr-2903	125	64	income	income	NOUN
cblr-2903	125	65	from	from	ADP
cblr-2903	125	66	the	the	DET
cblr-2903	125	67	investment	investment	NOUN
cblr-2903	125	68	being	be	AUX
cblr-2903	125	69	available	available	ADJ
cblr-2903	125	70	in	in	ADP
cblr-2903	125	71	any	any	DET
cblr-2903	125	72	year	year	NOUN
cblr-2903	125	73	to	to	PART
cblr-2903	125	74	offset	offset	VERB
cblr-2903	125	75	taxes	taxis	NOUN
cblr-2903	125	76	on	on	ADP
cblr-2903	125	77	income	income	NOUN
cblr-2903	125	78	from	from	ADP
cblr-2903	125	79	other	other	ADJ
cblr-2903	125	80	sources	source	NOUN
cblr-2903	125	81	in	in	ADP
cblr-2903	125	82	that	that	DET
cblr-2903	125	83	year	year	NOUN
cblr-2903	125	84	.	.	PUNCT
cblr-2903	125	85	)	)	PUNCT
cblr-2903	125	86	.	.	PUNCT
cblr-2903	126	1	40	40	NUM
cblr-2903	126	2	aba	aba	PROPN
cblr-2903	126	3	comm	comm	NOUN
cblr-2903	126	4	.	.	PUNCT
cblr-2903	127	1	on	on	ADP
cblr-2903	127	2	ethics	ethic	NOUN
cblr-2903	127	3	&	&	CCONJ
cblr-2903	127	4	profl	profl	PROPN
cblr-2903	127	5	responsibility	responsibility	NOUN
cblr-2903	127	6	,	,	PUNCT
cblr-2903	127	7	formal	formal	ADJ
cblr-2903	127	8	op	op	NOUN
cblr-2903	127	9	.	.	PUNCT
cblr-2903	128	1	346	346	NUM
cblr-2903	128	2	(	(	PUNCT
cblr-2903	128	3	1985	1985	NUM
cblr-2903	128	4	)	)	PUNCT
cblr-2903	128	5	.	.	PUNCT
cblr-2903	129	1	41	41	NUM
cblr-2903	129	2	31	31	NUM
cblr-2903	129	3	u.s.c	u.s.c	NOUN
cblr-2903	129	4	.	.	PUNCT
cblr-2903	130	1	§	§	PROPN
cblr-2903	130	2	330(a	330(a	PROPN
cblr-2903	130	3	)	)	PUNCT
cblr-2903	130	4	(	(	PUNCT
cblr-2903	130	5	2006	2006	NUM
cblr-2903	130	6	)	)	PUNCT
cblr-2903	130	7	;	;	PUNCT
cblr-2903	130	8	see	see	VERB
cblr-2903	130	9	also	also	ADV
cblr-2903	130	10	moldenhauer	moldenhauer	NOUN
cblr-2903	130	11	,	,	PUNCT
cblr-2903	130	12	supra	supra	PROPN
cblr-2903	130	13	note	note	NOUN
cblr-2903	130	14	1	1	NUM
cblr-2903	130	15	,	,	PUNCT
cblr-2903	130	16	at	at	ADP
cblr-2903	130	17	§	§	PROPN
cblr-2903	130	18	7.2	7.2	NUM
cblr-2903	130	19	.	.	PUNCT
cblr-2903	131	1	42	42	NUM
cblr-2903	131	2	31	31	NUM
cblr-2903	131	3	c.f.r	c.f.r	NOUN
cblr-2903	131	4	.	.	PUNCT
cblr-2903	132	1	§	§	PROPN
cblr-2903	132	2	10	10	NUM
cblr-2903	132	3	(	(	PUNCT
cblr-2903	132	4	2004	2004	NUM
cblr-2903	132	5	)	)	PUNCT
cblr-2903	132	6	;	;	PUNCT
cblr-2903	132	7	see	see	VERB
cblr-2903	132	8	also	also	ADV
cblr-2903	132	9	moldenhauer	moldenhauer	NOUN
cblr-2903	132	10	,	,	PUNCT
cblr-2903	132	11	supra	supra	PROPN
cblr-2903	132	12	note	note	NOUN
cblr-2903	132	13	1	1	NUM
cblr-2903	132	14	,	,	PUNCT
cblr-2903	132	15	at	at	ADP
cblr-2903	132	16	§	§	PROPN
cblr-2903	132	17	7.2	7.2	NUM
cblr-2903	132	18	.	.	NOUN
cblr-2903	132	19	266	266	NUM
cblr-2903	132	20	col	col	PROPN
cblr-2903	132	21	umia	umia	PROPN
cblr-2903	132	22	b	b	PROPN
cblr-2903	133	1	usiness	usiness	PROPN
cblr-2903	133	2	la	la	PROPN
cblr-2903	133	3	w	w	PROPN
cblr-2903	133	4	re	re	PROPN
cblr-2903	133	5	vie	vie	PROPN
cblr-2903	133	6	w	w	PROPN
cblr-2903	134	1	[	[	X
cblr-2903	134	2	vol	vol	NOUN
cblr-2903	134	3	.	.	PUNCT
cblr-2903	134	4	2011	2011	NUM
cblr-2903	134	5	and	and	CCONJ
cblr-2903	134	6	are	be	AUX
cblr-2903	134	7	enforced	enforce	VERB
cblr-2903	134	8	by	by	ADP
cblr-2903	134	9	the	the	DET
cblr-2903	134	10	treasury	treasury	PROPN
cblr-2903	134	11	department	department	PROPN
cblr-2903	134	12	office	office	PROPN
cblr-2903	134	13	of	of	ADP
cblr-2903	134	14	professional	professional	PROPN
cblr-2903	134	15	responsibility.4	responsibility.4	PROPN
cblr-2903	134	16	3	3	NUM
cblr-2903	134	17	circular	circular	ADJ
cblr-2903	134	18	230	230	NUM
cblr-2903	134	19	provides	provide	VERB
cblr-2903	134	20	specific	specific	ADJ
cblr-2903	134	21	confidence	confidence	NOUN
cblr-2903	134	22	standards	standard	NOUN
cblr-2903	134	23	and	and	CCONJ
cblr-2903	134	24	diligence	diligence	NOUN
cblr-2903	134	25	requirements	requirement	NOUN
cblr-2903	134	26	that	that	SCONJ
cblr-2903	134	27	opinion	opinion	NOUN
cblr-2903	134	28	letters	letter	NOUN
cblr-2903	134	29	must	must	AUX
cblr-2903	134	30	meet	meet	VERB
cblr-2903	134	31	.	.	PUNCT
cblr-2903	134	32	"	"	PUNCT
cblr-2903	135	1	these	these	DET
cblr-2903	135	2	regulations	regulation	NOUN
cblr-2903	135	3	represent	represent	VERB
cblr-2903	135	4	the	the	DET
cblr-2903	135	5	primary	primary	ADJ
cblr-2903	135	6	governing	govern	VERB
cblr-2903	135	7	body	body	NOUN
cblr-2903	135	8	of	of	ADP
cblr-2903	135	9	law	law	NOUN
cblr-2903	135	10	for	for	ADP
cblr-2903	135	11	tax	tax	NOUN
cblr-2903	135	12	opinions	opinion	NOUN
cblr-2903	135	13	under	under	ADP
cblr-2903	135	14	the	the	DET
cblr-2903	135	15	current	current	ADJ
cblr-2903	135	16	scheme	scheme	NOUN
cblr-2903	135	17	and	and	CCONJ
cblr-2903	135	18	are	be	AUX
cblr-2903	135	19	discussed	discuss	VERB
cblr-2903	135	20	in	in	ADP
cblr-2903	135	21	detail	detail	NOUN
cblr-2903	135	22	below.4	below.4	PROPN
cblr-2903	135	23	5	5	NUM
cblr-2903	135	24	the	the	DET
cblr-2903	135	25	internal	internal	ADJ
cblr-2903	135	26	revenue	revenue	NOUN
cblr-2903	135	27	code	code	NOUN
cblr-2903	135	28	(	(	PUNCT
cblr-2903	135	29	the	the	DET
cblr-2903	135	30	"	"	PUNCT
cblr-2903	135	31	code	code	NOUN
cblr-2903	135	32	"	"	PUNCT
cblr-2903	135	33	)	)	PUNCT
cblr-2903	135	34	and	and	CCONJ
cblr-2903	135	35	certain	certain	ADJ
cblr-2903	135	36	treasury	treasury	NOUN
cblr-2903	135	37	regulations	regulation	NOUN
cblr-2903	135	38	promulgated	promulgate	VERB
cblr-2903	135	39	under	under	ADP
cblr-2903	135	40	the	the	DET
cblr-2903	135	41	code	code	NOUN
cblr-2903	135	42	also	also	ADV
cblr-2903	135	43	include	include	VERB
cblr-2903	135	44	rules	rule	NOUN
cblr-2903	135	45	affecting	affect	VERB
cblr-2903	135	46	tax	tax	NOUN
cblr-2903	135	47	practitioners	practitioner	NOUN
cblr-2903	135	48	who	who	PRON
cblr-2903	135	49	render	render	VERB
cblr-2903	135	50	tax	tax	NOUN
cblr-2903	135	51	opinions.46	opinions.46	NOUN
cblr-2903	135	52	for	for	ADP
cblr-2903	135	53	example	example	NOUN
cblr-2903	135	54	,	,	PUNCT
cblr-2903	135	55	sections	section	NOUN
cblr-2903	135	56	6111	6111	NUM
cblr-2903	135	57	and	and	CCONJ
cblr-2903	135	58	6112	6112	NUM
cblr-2903	135	59	of	of	ADP
cblr-2903	135	60	the	the	DET
cblr-2903	135	61	code	code	NOUN
cblr-2903	135	62	require	require	VERB
cblr-2903	135	63	a	a	DET
cblr-2903	135	64	"	"	PUNCT
cblr-2903	135	65	material	material	NOUN
cblr-2903	135	66	advisor	advisor	NOUN
cblr-2903	135	67	"	"	PUNCT
cblr-2903	135	68	to	to	PART
cblr-2903	135	69	disclose	disclose	VERB
cblr-2903	135	70	certain	certain	ADJ
cblr-2903	135	71	"	"	PUNCT
cblr-2903	135	72	reportable	reportable	ADJ
cblr-2903	135	73	transactions	transaction	NOUN
cblr-2903	135	74	,	,	PUNCT
cblr-2903	135	75	"	"	PUNCT
cblr-2903	135	76	while	while	SCONJ
cblr-2903	135	77	section	section	NOUN
cblr-2903	135	78	6700	6700	NUM
cblr-2903	135	79	of	of	ADP
cblr-2903	135	80	the	the	DET
cblr-2903	135	81	code	code	NOUN
cblr-2903	135	82	imposes	impose	VERB
cblr-2903	135	83	penalties	penalty	NOUN
cblr-2903	135	84	on	on	ADP
cblr-2903	135	85	those	those	PRON
cblr-2903	135	86	who	who	PRON
cblr-2903	135	87	participate	participate	VERB
cblr-2903	135	88	in	in	ADP
cblr-2903	135	89	the	the	DET
cblr-2903	135	90	organization	organization	NOUN
cblr-2903	135	91	or	or	CCONJ
cblr-2903	135	92	sale	sale	NOUN
cblr-2903	135	93	of	of	ADP
cblr-2903	135	94	tax	tax	NOUN
cblr-2903	135	95	shelters.4	shelters.4	PROPN
cblr-2903	135	96	7	7	NUM
cblr-2903	135	97	in	in	ADP
cblr-2903	135	98	addition	addition	NOUN
cblr-2903	135	99	to	to	ADP
cblr-2903	135	100	the	the	DET
cblr-2903	135	101	aforementioned	aforementione	VERB
cblr-2903	135	102	standards	standard	NOUN
cblr-2903	135	103	and	and	CCONJ
cblr-2903	135	104	regulations	regulation	NOUN
cblr-2903	135	105	,	,	PUNCT
cblr-2903	135	106	lawyers	lawyer	NOUN
cblr-2903	135	107	issuing	issue	VERB
cblr-2903	135	108	tax	tax	NOUN
cblr-2903	135	109	opinions	opinion	NOUN
cblr-2903	135	110	may	may	AUX
cblr-2903	135	111	face	face	VERB
cblr-2903	135	112	liability	liability	NOUN
cblr-2903	135	113	from	from	ADP
cblr-2903	135	114	other	other	ADJ
cblr-2903	135	115	sources	source	NOUN
cblr-2903	135	116	,	,	PUNCT
cblr-2903	135	117	depending	depend	VERB
cblr-2903	135	118	on	on	ADP
cblr-2903	135	119	the	the	DET
cblr-2903	135	120	context	context	NOUN
cblr-2903	135	121	in	in	ADP
cblr-2903	135	122	which	which	PRON
cblr-2903	135	123	the	the	DET
cblr-2903	135	124	opinion	opinion	NOUN
cblr-2903	135	125	is	be	AUX
cblr-2903	135	126	provided	provide	VERB
cblr-2903	135	127	.	.	PUNCT
cblr-2903	136	1	for	for	ADP
cblr-2903	136	2	instance	instance	NOUN
cblr-2903	136	3	,	,	PUNCT
cblr-2903	136	4	a	a	DET
cblr-2903	136	5	tax	tax	NOUN
cblr-2903	136	6	lawyer	lawyer	NOUN
cblr-2903	136	7	who	who	PRON
cblr-2903	136	8	provides	provide	VERB
cblr-2903	136	9	an	an	DET
cblr-2903	136	10	opinion	opinion	NOUN
cblr-2903	136	11	in	in	ADP
cblr-2903	136	12	connection	connection	NOUN
cblr-2903	136	13	with	with	ADP
cblr-2903	136	14	a	a	DET
cblr-2903	136	15	public	public	ADJ
cblr-2903	136	16	offering	offering	NOUN
cblr-2903	136	17	of	of	ADP
cblr-2903	136	18	securities	security	NOUN
cblr-2903	136	19	is	be	AUX
cblr-2903	136	20	subject	subject	ADJ
cblr-2903	136	21	to	to	ADP
cblr-2903	136	22	the	the	DET
cblr-2903	136	23	general	general	ADJ
cblr-2903	136	24	rules	rule	NOUN
cblr-2903	136	25	relating	relate	VERB
cblr-2903	136	26	to	to	ADP
cblr-2903	136	27	securities	security	NOUN
cblr-2903	136	28	offerings	offering	NOUN
cblr-2903	136	29	,	,	PUNCT
cblr-2903	136	30	including	include	VERB
cblr-2903	136	31	rule	rule	NOUN
cblr-2903	136	32	10b-5.4	10b-5.4	NUM
cblr-2903	136	33	similarly	similarly	ADV
cblr-2903	136	34	,	,	PUNCT
cblr-2903	136	35	a	a	DET
cblr-2903	136	36	tax	tax	NOUN
cblr-2903	136	37	opinion	opinion	NOUN
cblr-2903	136	38	provided	provide	VERB
cblr-2903	136	39	in	in	ADP
cblr-2903	136	40	connection	connection	NOUN
cblr-2903	136	41	with	with	ADP
cblr-2903	136	42	a	a	DET
cblr-2903	136	43	public	public	ADJ
cblr-2903	136	44	company	company	NOUN
cblr-2903	136	45	audit	audit	NOUN
cblr-2903	136	46	is	be	AUX
cblr-2903	136	47	subject	subject	ADJ
cblr-2903	136	48	to	to	ADP
cblr-2903	136	49	a	a	DET
cblr-2903	136	50	wide	wide	ADJ
cblr-2903	136	51	range	range	NOUN
cblr-2903	136	52	of	of	ADP
cblr-2903	136	53	rules	rule	NOUN
cblr-2903	136	54	regarding	regard	VERB
cblr-2903	136	55	public	public	ADJ
cblr-2903	136	56	company	company	NOUN
cblr-2903	136	57	accounting	accounting	NOUN
cblr-2903	136	58	and	and	CCONJ
cblr-2903	136	59	audit	audit	NOUN
cblr-2903	136	60	,	,	PUNCT
cblr-2903	136	61	including	include	VERB
cblr-2903	136	62	the	the	DET
cblr-2903	136	63	sarbanes	sarbanes	PROPN
cblr-2903	136	64	-	-	PUNCT
cblr-2903	136	65	oxley	oxley	ADJ
cblr-2903	136	66	act	act	NOUN
cblr-2903	136	67	of	of	ADP
cblr-2903	136	68	2002	2002	NUM
cblr-2903	136	69	.	.	PUNCT
cblr-2903	137	1	"	"	PUNCT
cblr-2903	137	2	*	*	PUNCT
cblr-2903	137	3	in	in	ADP
cblr-2903	137	4	addition	addition	NOUN
cblr-2903	137	5	,	,	PUNCT
cblr-2903	137	6	opining	opine	VERB
cblr-2903	137	7	lawyers	lawyer	NOUN
cblr-2903	137	8	are	be	AUX
cblr-2903	137	9	also	also	ADV
cblr-2903	137	10	subject	subject	ADJ
cblr-2903	137	11	to	to	ADP
cblr-2903	137	12	a	a	DET
cblr-2903	137	13	variety	variety	NOUN
cblr-2903	137	14	of	of	ADP
cblr-2903	137	15	standard	standard	NOUN
cblr-2903	137	16	-	-	PUNCT
cblr-2903	137	17	based	base	VERB
cblr-2903	137	18	rules	rule	NOUN
cblr-2903	137	19	.	.	PUNCT
cblr-2903	138	1	a	a	DET
cblr-2903	138	2	lawyer	lawyer	NOUN
cblr-2903	138	3	who	who	PRON
cblr-2903	138	4	issues	issue	VERB
cblr-2903	138	5	an	an	DET
cblr-2903	138	6	incorrect	incorrect	ADJ
cblr-2903	138	7	tax	tax	NOUN
cblr-2903	138	8	opinion	opinion	NOUN
cblr-2903	138	9	could	could	AUX
cblr-2903	138	10	face	face	VERB
cblr-2903	138	11	liability	liability	NOUN
cblr-2903	138	12	in	in	ADP
cblr-2903	138	13	the	the	DET
cblr-2903	138	14	form	form	NOUN
cblr-2903	138	15	of	of	ADP
cblr-2903	138	16	a	a	DET
cblr-2903	138	17	malpractice	malpractice	NOUN
cblr-2903	138	18	claim	claim	NOUN
cblr-2903	138	19	,	,	PUNCT
cblr-2903	138	20	"	"	PUNCT
cblr-2903	138	21	and	and	CCONJ
cblr-2903	138	22	could	could	AUX
cblr-2903	138	23	also	also	ADV
cblr-2903	138	24	be	be	AUX
cblr-2903	138	25	subject	subject	ADJ
cblr-2903	138	26	to	to	ADP
cblr-2903	138	27	general	general	ADJ
cblr-2903	138	28	tort	tort	NOUN
cblr-2903	138	29	claims	claim	NOUN
cblr-2903	138	30	(	(	PUNCT
cblr-2903	138	31	for	for	ADP
cblr-2903	138	32	example	example	NOUN
cblr-2903	138	33	,	,	PUNCT
cblr-2903	138	34	negligent	negligent	ADJ
cblr-2903	138	35	misrepresentation	misrepresentation	NOUN
cblr-2903	138	36	or	or	CCONJ
cblr-2903	138	37	fraud	fraud	NOUN
cblr-2903	138	38	)	)	PUNCT
cblr-2903	138	39	if	if	SCONJ
cblr-2903	138	40	it	it	PRON
cblr-2903	138	41	were	be	AUX
cblr-2903	138	42	determined	determine	VERB
cblr-2903	138	43	that	that	SCONJ
cblr-2903	138	44	the	the	DET
cblr-2903	138	45	tax	tax	NOUN
cblr-2903	138	46	opinion	opinion	NOUN
cblr-2903	138	47	was	be	AUX
cblr-2903	138	48	part	part	NOUN
cblr-2903	138	49	of	of	ADP
cblr-2903	138	50	a	a	DET
cblr-2903	138	51	general	general	ADJ
cblr-2903	138	52	4	4	NUM
cblr-2903	138	53	31	31	NUM
cblr-2903	138	54	c.f.r	c.f.r	NOUN
cblr-2903	138	55	.	.	PUNCT
cblr-2903	139	1	§	§	PROPN
cblr-2903	139	2	10	10	NUM
cblr-2903	139	3	(	(	PUNCT
cblr-2903	139	4	2004	2004	NUM
cblr-2903	139	5	)	)	PUNCT
cblr-2903	139	6	(	(	PUNCT
cblr-2903	139	7	setting	set	VERB
cblr-2903	139	8	forth	forth	ADP
cblr-2903	139	9	best	good	ADJ
cblr-2903	139	10	practices	practice	NOUN
cblr-2903	139	11	for	for	ADP
cblr-2903	139	12	tax	tax	NOUN
cblr-2903	139	13	advisors	advisor	NOUN
cblr-2903	139	14	)	)	PUNCT
cblr-2903	139	15	;	;	PUNCT
cblr-2903	139	16	see	see	VERB
cblr-2903	139	17	also	also	ADV
cblr-2903	139	18	moldenhauer	moldenhauer	NOUN
cblr-2903	139	19	,	,	PUNCT
cblr-2903	139	20	supra	supra	PROPN
cblr-2903	139	21	note	note	NOUN
cblr-2903	139	22	1	1	NUM
cblr-2903	139	23	,	,	PUNCT
cblr-2903	139	24	at	at	ADP
cblr-2903	139	25	§	§	PROPN
cblr-2903	139	26	7.2	7.2	NUM
cblr-2903	139	27	.	.	NOUN
cblr-2903	139	28	4	4	NUM
cblr-2903	140	1	i	i	NOUN
cblr-2903	140	2	d.	d.	VERB
cblr-2903	140	3	at	at	ADP
cblr-2903	140	4	917	917	NUM
cblr-2903	140	5	-	-	SYM
cblr-2903	140	6	18	18	NUM
cblr-2903	140	7	;	;	PUNCT
cblr-2903	140	8	see	see	VERB
cblr-2903	140	9	also	also	ADV
cblr-2903	140	10	31	31	NUM
cblr-2903	140	11	c.f.r	c.f.r	NOUN
cblr-2903	140	12	.	.	PUNCT
cblr-2903	141	1	§	§	PROPN
cblr-2903	141	2	§	§	PROPN
cblr-2903	141	3	10.33	10.33	NUM
cblr-2903	141	4	-	-	SYM
cblr-2903	141	5	10.34	10.34	NUM
cblr-2903	141	6	(	(	PUNCT
cblr-2903	141	7	2004	2004	NUM
cblr-2903	141	8	)	)	PUNCT
cblr-2903	141	9	.	.	PUNCT
cblr-2903	142	1	4	4	NUM
cblr-2903	142	2	see	see	VERB
cblr-2903	142	3	infra	infra	NOUN
cblr-2903	142	4	part	part	NOUN
cblr-2903	142	5	iv.a	iv.a	VERB
cblr-2903	142	6	.	.	PUNCT
cblr-2903	143	1	4	4	NUM
cblr-2903	143	2	see	see	VERB
cblr-2903	143	3	moldenhauer	moldenhauer	NOUN
cblr-2903	143	4	,	,	PUNCT
cblr-2903	143	5	supra	supra	PROPN
cblr-2903	143	6	note	note	NOUN
cblr-2903	143	7	1	1	NUM
cblr-2903	143	8	,	,	PUNCT
cblr-2903	143	9	at	at	ADP
cblr-2903	143	10	§	§	PROPN
cblr-2903	143	11	7.2	7.2	NUM
cblr-2903	143	12	.	.	NOUN
cblr-2903	143	13	4	4	NUM
cblr-2903	144	1	i	i	PRON
cblr-2903	144	2	d.	d.	PROPN
cblr-2903	144	3	at	at	ADP
cblr-2903	144	4	§	§	PROPN
cblr-2903	144	5	§	§	PROPN
cblr-2903	144	6	7.2	7.2	NUM
cblr-2903	144	7	and	and	CCONJ
cblr-2903	144	8	7.3	7.3	NUM
cblr-2903	144	9	.	.	PUNCT
cblr-2903	145	1	48	48	NUM
cblr-2903	146	1	i	i	PRON
cblr-2903	146	2	d.	d.	PROPN
cblr-2903	146	3	4	4	NUM
cblr-2903	146	4	i	i	PRON
cblr-2903	146	5	d.	d.	VERB
cblr-2903	146	6	50	50	NUM
cblr-2903	147	1	i	i	PRON
cblr-2903	147	2	d.	d.	PROPN
cblr-2903	147	3	no	no	INTJ
cblr-2903	147	4	.	.	PUNCT
cblr-2903	148	1	1:258	1:258	NUM
cblr-2903	148	2	]	]	X
cblr-2903	148	3	the	the	DET
cblr-2903	148	4	tax	tax	NOUN
cblr-2903	148	5	la	la	PROPN
cblr-2903	148	6	wyer	wyer	PROPN
cblr-2903	148	7	's	's	PART
cblr-2903	148	8	dilemma	dilemma	NOUN
cblr-2903	148	9	267	267	NUM
cblr-2903	148	10	scheme	scheme	NOUN
cblr-2903	148	11	to	to	PART
cblr-2903	148	12	defraud	defraud	VERB
cblr-2903	148	13	the	the	DET
cblr-2903	148	14	relevant	relevant	ADJ
cblr-2903	148	15	taxpayer	taxpayer	NOUN
cblr-2903	148	16	or	or	CCONJ
cblr-2903	148	17	the	the	DET
cblr-2903	148	18	government	government	NOUN
cblr-2903	148	19	.	.	PUNCT
cblr-2903	148	20	"	"	PUNCT
cblr-2903	149	1	a	a	DET
cblr-2903	149	2	lawyer	lawyer	NOUN
cblr-2903	149	3	providing	provide	VERB
cblr-2903	149	4	a	a	DET
cblr-2903	149	5	tax	tax	NOUN
cblr-2903	149	6	opinion	opinion	NOUN
cblr-2903	149	7	must	must	AUX
cblr-2903	149	8	also	also	ADV
cblr-2903	149	9	consider	consider	VERB
cblr-2903	149	10	the	the	DET
cblr-2903	149	11	extent	extent	NOUN
cblr-2903	149	12	to	to	PART
cblr-2903	149	13	which	which	PRON
cblr-2903	149	14	the	the	DET
cblr-2903	149	15	opinion	opinion	NOUN
cblr-2903	149	16	is	be	AUX
cblr-2903	149	17	covered	cover	VERB
cblr-2903	149	18	by	by	ADP
cblr-2903	149	19	the	the	DET
cblr-2903	149	20	attorney	attorney	NOUN
cblr-2903	149	21	-	-	PUNCT
cblr-2903	149	22	client	client	NOUN
cblr-2903	149	23	privilege	privilege	NOUN
cblr-2903	149	24	or	or	CCONJ
cblr-2903	149	25	the	the	DET
cblr-2903	149	26	attorney	attorney	NOUN
cblr-2903	149	27	work	work	NOUN
cblr-2903	149	28	product	product	NOUN
cblr-2903	149	29	doctrine.5	doctrine.5	VERB
cblr-2903	149	30	2	2	NUM
cblr-2903	149	31	in	in	ADP
cblr-2903	149	32	one	one	NUM
cblr-2903	149	33	recent	recent	ADJ
cblr-2903	149	34	case	case	NOUN
cblr-2903	149	35	,	,	PUNCT
cblr-2903	149	36	united	united	PROPN
cblr-2903	149	37	states	states	PROPN
cblr-2903	149	38	v.	v.	ADP
cblr-2903	149	39	textron	textron	PROPN
cblr-2903	149	40	,	,	PUNCT
cblr-2903	149	41	the	the	DET
cblr-2903	149	42	first	first	ADJ
cblr-2903	149	43	circuit	circuit	NOUN
cblr-2903	149	44	reversed	reverse	VERB
cblr-2903	149	45	an	an	DET
cblr-2903	149	46	earlier	early	ADJ
cblr-2903	149	47	opinion	opinion	NOUN
cblr-2903	149	48	,	,	PUNCT
cblr-2903	149	49	holding	hold	VERB
cblr-2903	149	50	that	that	SCONJ
cblr-2903	149	51	the	the	DET
cblr-2903	149	52	work	work	NOUN
cblr-2903	149	53	product	product	NOUN
cblr-2903	149	54	doctrine	doctrine	NOUN
cblr-2903	149	55	does	do	AUX
cblr-2903	149	56	not	not	PART
cblr-2903	149	57	apply	apply	VERB
cblr-2903	149	58	to	to	ADP
cblr-2903	149	59	a	a	DET
cblr-2903	149	60	company	company	NOUN
cblr-2903	149	61	's	's	PART
cblr-2903	149	62	tax	tax	NOUN
cblr-2903	149	63	accrual	accrual	ADJ
cblr-2903	149	64	work	work	NOUN
cblr-2903	149	65	papers	paper	NOUN
cblr-2903	149	66	,	,	PUNCT
cblr-2903	149	67	and	and	CCONJ
cblr-2903	149	68	found	find	VERB
cblr-2903	149	69	that	that	SCONJ
cblr-2903	149	70	indeed	indeed	ADV
cblr-2903	149	71	attorney	attorney	NOUN
cblr-2903	149	72	work	work	NOUN
cblr-2903	149	73	product	product	NOUN
cblr-2903	149	74	had	have	VERB
cblr-2903	149	75	to	to	PART
cblr-2903	149	76	be	be	AUX
cblr-2903	149	77	turned	turn	VERB
cblr-2903	149	78	over	over	ADP
cblr-2903	149	79	to	to	ADP
cblr-2903	149	80	the	the	DET
cblr-2903	149	81	irs	irs	PROPN
cblr-2903	149	82	as	as	ADP
cblr-2903	149	83	part	part	NOUN
cblr-2903	149	84	of	of	ADP
cblr-2903	149	85	its	its	PRON
cblr-2903	149	86	tax	tax	NOUN
cblr-2903	149	87	shelter	shelter	NOUN
cblr-2903	149	88	investigation	investigation	NOUN
cblr-2903	149	89	.	.	PUNCT
cblr-2903	149	90	"	"	PUNCT
cblr-2903	150	1	this	this	DET
cblr-2903	150	2	case	case	NOUN
cblr-2903	150	3	has	have	VERB
cblr-2903	150	4	serious	serious	ADJ
cblr-2903	150	5	implications	implication	NOUN
cblr-2903	150	6	for	for	ADP
cblr-2903	150	7	tax	tax	NOUN
cblr-2903	150	8	lawyers	lawyer	NOUN
cblr-2903	150	9	and	and	CCONJ
cblr-2903	150	10	tax	tax	NOUN
cblr-2903	150	11	opinions	opinion	NOUN
cblr-2903	150	12	,	,	PUNCT
cblr-2903	150	13	as	as	SCONJ
cblr-2903	150	14	it	it	PRON
cblr-2903	150	15	potentially	potentially	ADV
cblr-2903	150	16	narrows	narrow	VERB
cblr-2903	150	17	the	the	DET
cblr-2903	150	18	work	work	NOUN
cblr-2903	150	19	product	product	NOUN
cblr-2903	150	20	doctrine	doctrine	NOUN
cblr-2903	150	21	by	by	ADP
cblr-2903	150	22	holding	hold	VERB
cblr-2903	150	23	that	that	SCONJ
cblr-2903	150	24	the	the	DET
cblr-2903	150	25	it	it	PRON
cblr-2903	150	26	does	do	AUX
cblr-2903	150	27	not	not	PART
cblr-2903	150	28	apply	apply	VERB
cblr-2903	150	29	to	to	ADP
cblr-2903	150	30	tax	tax	NOUN
cblr-2903	150	31	accrual	accrual	ADJ
cblr-2903	150	32	work	work	NOUN
cblr-2903	150	33	papers.5	papers.5	PROPN
cblr-2903	150	34	4	4	NUM
cblr-2903	150	35	c.	c.	NOUN
cblr-2903	150	36	duties	duty	NOUN
cblr-2903	150	37	owed	owe	VERB
cblr-2903	150	38	by	by	ADP
cblr-2903	150	39	the	the	DET
cblr-2903	150	40	tax	tax	NOUN
cblr-2903	150	41	lawyer	lawyer	NOUN
cblr-2903	150	42	depending	depend	VERB
cblr-2903	150	43	on	on	ADP
cblr-2903	150	44	the	the	DET
cblr-2903	150	45	conditions	condition	NOUN
cblr-2903	150	46	under	under	ADP
cblr-2903	150	47	which	which	PRON
cblr-2903	150	48	an	an	DET
cblr-2903	150	49	opinion	opinion	NOUN
cblr-2903	150	50	is	be	AUX
cblr-2903	150	51	issued	issue	VERB
cblr-2903	150	52	,	,	PUNCT
cblr-2903	150	53	a	a	DET
cblr-2903	150	54	tax	tax	NOUN
cblr-2903	150	55	lawyer	lawyer	NOUN
cblr-2903	150	56	issuing	issue	VERB
cblr-2903	150	57	a	a	DET
cblr-2903	150	58	tax	tax	NOUN
cblr-2903	150	59	opinion	opinion	NOUN
cblr-2903	150	60	may	may	AUX
cblr-2903	150	61	owe	owe	VERB
cblr-2903	150	62	duties	duty	NOUN
cblr-2903	150	63	to	to	ADP
cblr-2903	150	64	one	one	NUM
cblr-2903	150	65	or	or	CCONJ
cblr-2903	150	66	more	more	ADJ
cblr-2903	150	67	of	of	ADP
cblr-2903	150	68	the	the	DET
cblr-2903	150	69	following	follow	VERB
cblr-2903	150	70	parties	party	NOUN
cblr-2903	150	71	:	:	PUNCT
cblr-2903	150	72	the	the	DET
cblr-2903	150	73	client	client	NOUN
cblr-2903	150	74	taxpayer	taxpayer	PROPN
cblr-2903	150	75	,	,	PUNCT
cblr-2903	150	76	the	the	DET
cblr-2903	150	77	non	non	ADJ
cblr-2903	150	78	-	-	ADJ
cblr-2903	150	79	client	client	ADJ
cblr-2903	150	80	taxpayer	taxpayer	NOUN
cblr-2903	150	81	,	,	PUNCT
cblr-2903	150	82	the	the	DET
cblr-2903	150	83	tax	tax	NOUN
cblr-2903	150	84	system	system	NOUN
cblr-2903	150	85	and	and	CCONJ
cblr-2903	150	86	tax	tax	NOUN
cblr-2903	150	87	administrators	administrator	NOUN
cblr-2903	150	88	,	,	PUNCT
cblr-2903	150	89	and	and	CCONJ
cblr-2903	150	90	various	various	ADJ
cblr-2903	150	91	other	other	ADJ
cblr-2903	150	92	third	third	ADJ
cblr-2903	150	93	parties	party	NOUN
cblr-2903	150	94	.	.	PUNCT
cblr-2903	150	95	"	"	PUNCT
cblr-2903	151	1	these	these	DET
cblr-2903	151	2	duties	duty	NOUN
cblr-2903	151	3	may	may	AUX
cblr-2903	151	4	give	give	VERB
cblr-2903	151	5	rise	rise	NOUN
cblr-2903	151	6	to	to	ADP
cblr-2903	151	7	civil	civil	ADJ
cblr-2903	151	8	and	and	CCONJ
cblr-2903	151	9	criminal	criminal	ADJ
cblr-2903	151	10	liability	liability	NOUN
cblr-2903	151	11	for	for	ADP
cblr-2903	151	12	the	the	DET
cblr-2903	151	13	opining	opine	VERB
cblr-2903	151	14	lawyer	lawyer	NOUN
cblr-2903	151	15	,	,	PUNCT
cblr-2903	151	16	as	as	SCONJ
cblr-2903	151	17	discussed	discuss	VERB
cblr-2903	151	18	more	more	ADV
cblr-2903	151	19	fully	fully	ADV
cblr-2903	151	20	in	in	ADP
cblr-2903	151	21	part	part	NOUN
cblr-2903	151	22	ii.b	ii.b	NOUN
cblr-2903	151	23	and	and	CCONJ
cblr-2903	151	24	part	part	NOUN
cblr-2903	151	25	iv	iv	X
cblr-2903	151	26	.	.	PUNCT
cblr-2903	152	1	generally	generally	ADV
cblr-2903	152	2	,	,	PUNCT
cblr-2903	152	3	a	a	DET
cblr-2903	152	4	tax	tax	NOUN
cblr-2903	152	5	lawyer	lawyer	NOUN
cblr-2903	152	6	owes	owe	VERB
cblr-2903	152	7	fiduciary	fiduciary	ADJ
cblr-2903	152	8	duties	duty	NOUN
cblr-2903	152	9	to	to	ADP
cblr-2903	152	10	her	she	PRON
cblr-2903	152	11	client.5	client.5	NOUN
cblr-2903	152	12	6	6	NUM
cblr-2903	152	13	under	under	ADP
cblr-2903	152	14	canon	canon	NOUN
cblr-2903	152	15	7	7	NUM
cblr-2903	152	16	of	of	ADP
cblr-2903	152	17	the	the	DET
cblr-2903	152	18	model	model	NOUN
cblr-2903	152	19	code	code	PROPN
cblr-2903	152	20	of	of	ADP
cblr-2903	152	21	professional	professional	ADJ
cblr-2903	152	22	responsibility	responsibility	NOUN
cblr-2903	152	23	,	,	PUNCT
cblr-2903	152	24	the	the	DET
cblr-2903	152	25	lawyer	lawyer	NOUN
cblr-2903	152	26	must	must	AUX
cblr-2903	152	27	zealously	zealously	ADV
cblr-2903	152	28	represent	represent	VERB
cblr-2903	152	29	her	her	PRON
cblr-2903	152	30	client	client	NOUN
cblr-2903	152	31	within	within	ADP
cblr-2903	152	32	the	the	DET
cblr-2903	152	33	bounds	bound	NOUN
cblr-2903	152	34	of	of	ADP
cblr-2903	152	35	the	the	DET
cblr-2903	152	36	law	law	NOUN
cblr-2903	152	37	.	.	PUNCT
cblr-2903	153	1	7	7	NUM
cblr-2903	153	2	furthermore	furthermore	ADV
cblr-2903	153	3	,	,	PUNCT
cblr-2903	153	4	the	the	DET
cblr-2903	153	5	lawyer	lawyer	NOUN
cblr-2903	153	6	must	must	AUX
cblr-2903	153	7	act	act	VERB
cblr-2903	153	8	competently58	competently58	NOUN
cblr-2903	153	9	and	and	CCONJ
cblr-2903	153	10	exercise	exercise	VERB
cblr-2903	153	11	independent	independent	ADJ
cblr-2903	153	12	5	5	NUM
cblr-2903	153	13	i	i	PRON
cblr-2903	153	14	d.	d.	PROPN
cblr-2903	153	15	52	52	NUM
cblr-2903	154	1	i	i	PROPN
cblr-2903	154	2	d.	d.	PROPN
cblr-2903	154	3	"	"	PUNCT
cblr-2903	154	4	united	united	PROPN
cblr-2903	154	5	states	states	PROPN
cblr-2903	154	6	v.	v.	ADP
cblr-2903	154	7	textron	textron	PROPN
cblr-2903	154	8	,	,	PUNCT
cblr-2903	154	9	577	577	NUM
cblr-2903	154	10	f.3d	f.3d	NUM
cblr-2903	154	11	21	21	NUM
cblr-2903	154	12	,	,	PUNCT
cblr-2903	154	13	31	31	NUM
cblr-2903	154	14	-	-	SYM
cblr-2903	154	15	32	32	NUM
cblr-2903	154	16	(	(	PUNCT
cblr-2903	154	17	1st	1st	ADJ
cblr-2903	154	18	cir	cir	NOUN
cblr-2903	154	19	.	.	PUNCT
cblr-2903	154	20	2009	2009	NUM
cblr-2903	154	21	)	)	PUNCT
cblr-2903	154	22	(	(	PUNCT
cblr-2903	154	23	en	en	X
cblr-2903	154	24	banc	banc	PROPN
cblr-2903	154	25	)	)	PUNCT
cblr-2903	154	26	.	.	PUNCT
cblr-2903	154	27	'	'	PUNCT
cblr-2903	155	1	textron	textron	NOUN
cblr-2903	155	2	at	at	ADP
cblr-2903	155	3	31	31	NUM
cblr-2903	155	4	-	-	SYM
cblr-2903	155	5	32	32	NUM
cblr-2903	155	6	;	;	PUNCT
cblr-2903	155	7	see	see	VERB
cblr-2903	155	8	also	also	ADV
cblr-2903	155	9	jocelyn	jocelyn	PROPN
cblr-2903	155	10	allison	allison	PROPN
cblr-2903	155	11	,	,	PUNCT
cblr-2903	155	12	us	us	PROPN
cblr-2903	155	13	v.	v.	ADP
cblr-2903	155	14	textron	textron	PROPN
cblr-2903	155	15	raises	raise	VERB
cblr-2903	155	16	concerns	concern	NOUN
cblr-2903	155	17	over	over	ADP
cblr-2903	155	18	work	work	NOUN
cblr-2903	155	19	product	product	NOUN
cblr-2903	155	20	,	,	PUNCT
cblr-2903	155	21	law360	law360	PROPN
cblr-2903	155	22	,	,	PUNCT
cblr-2903	155	23	oct	oct	PROPN
cblr-2903	155	24	.	.	PROPN
cblr-2903	155	25	9	9	NUM
cblr-2903	155	26	,	,	PUNCT
cblr-2903	155	27	2009	2009	NUM
cblr-2903	155	28	,	,	PUNCT
cblr-2903	155	29	http://www.1aw360.c	http://www.1aw360.c	PROPN
cblr-2903	155	30	om	om	PROPN
cblr-2903	155	31	/	/	SYM
cblr-2903	155	32	articles/123606	articles/123606	NOUN
cblr-2903	155	33	.	.	PUNCT
cblr-2903	156	1	*	*	PUNCT
cblr-2903	156	2	see	see	VERB
cblr-2903	156	3	moldenhauer	moldenhauer	NOUN
cblr-2903	156	4	,	,	PUNCT
cblr-2903	156	5	supra	supra	PROPN
cblr-2903	156	6	note	note	NOUN
cblr-2903	156	7	1	1	NUM
cblr-2903	156	8	,	,	PUNCT
cblr-2903	156	9	at	at	ADP
cblr-2903	156	10	§	§	PROPN
cblr-2903	156	11	7.6	7.6	NUM
cblr-2903	156	12	.	.	PUNCT
cblr-2903	157	1	*	*	PUNCT
cblr-2903	157	2	see	see	VERB
cblr-2903	157	3	i	i	PRON
cblr-2903	157	4	d.	d.	PROPN
cblr-2903	157	5	57	57	NUM
cblr-2903	157	6	model	model	NOUN
cblr-2903	157	7	code	code	NOUN
cblr-2903	157	8	of	of	ADP
cblr-2903	157	9	prof'l	prof'l	PROPN
cblr-2903	157	10	responsibility	responsibility	NOUN
cblr-2903	157	11	ec	ec	PROPN
cblr-2903	157	12	7	7	NUM
cblr-2903	157	13	-	-	SYM
cblr-2903	157	14	1	1	NUM
cblr-2903	157	15	(	(	PUNCT
cblr-2903	157	16	1983	1983	NUM
cblr-2903	157	17	)	)	PUNCT
cblr-2903	157	18	.	.	PUNCT
cblr-2903	158	1	8	8	NUM
cblr-2903	159	1	i	i	PRON
cblr-2903	159	2	d.	d.	PROPN
cblr-2903	159	3	at	at	ADP
cblr-2903	159	4	ec	ec	PROPN
cblr-2903	159	5	6	6	NUM
cblr-2903	159	6	-	-	SYM
cblr-2903	159	7	1	1	NUM
cblr-2903	159	8	(	(	PUNCT
cblr-2903	159	9	1983	1983	NUM
cblr-2903	159	10	)	)	PUNCT
cblr-2903	159	11	;	;	PUNCT
cblr-2903	159	12	model	model	NOUN
cblr-2903	159	13	rules	rule	NOUN
cblr-2903	159	14	of	of	ADP
cblr-2903	159	15	prof'l	prof'l	PROPN
cblr-2903	159	16	conduct	conduct	VERB
cblr-2903	159	17	r.	r.	NOUN
cblr-2903	159	18	1.1	1.1	NUM
cblr-2903	159	19	(	(	PUNCT
cblr-2903	159	20	2002	2002	NUM
cblr-2903	159	21	)	)	PUNCT
cblr-2903	159	22	.	.	PUNCT
cblr-2903	160	1	col	col	PROPN
cblr-2903	160	2	umbia	umbia	PROPN
cblr-2903	160	3	b	b	PROPN
cblr-2903	160	4	usiness	usiness	PROPN
cblr-2903	160	5	la	la	PROPN
cblr-2903	160	6	w	w	PROPN
cblr-2903	160	7	re	re	PROPN
cblr-2903	160	8	vie	vie	PROPN
cblr-2903	160	9	w	w	PROPN
cblr-2903	161	1	[	[	X
cblr-2903	161	2	vol	vol	NOUN
cblr-2903	161	3	.	.	PUNCT
cblr-2903	161	4	2011268	2011268	NUM
cblr-2903	161	5	no	no	NOUN
cblr-2903	161	6	.	.	PUNCT
cblr-2903	162	1	1:258	1:258	NUM
cblr-2903	162	2	]	]	X
cblr-2903	162	3	the	the	DET
cblr-2903	162	4	taxl4	taxl4	PROPN
cblr-2903	162	5	wyer	wyer	PROPN
cblr-2903	162	6	's	's	PART
cblr-2903	162	7	dilemma	dilemma	NOUN
cblr-2903	162	8	269	269	NUM
cblr-2903	162	9	professional	professional	ADJ
cblr-2903	162	10	judgment"9	judgment"9	NOUN
cblr-2903	162	11	in	in	ADP
cblr-2903	162	12	favor	favor	NOUN
cblr-2903	162	13	of	of	ADP
cblr-2903	162	14	the	the	DET
cblr-2903	162	15	client	client	NOUN
cblr-2903	162	16	.	.	PUNCT
cblr-2903	163	1	in	in	ADP
cblr-2903	163	2	addition	addition	NOUN
cblr-2903	163	3	,	,	PUNCT
cblr-2903	163	4	under	under	ADP
cblr-2903	163	5	general	general	ADJ
cblr-2903	163	6	tort	tort	NOUN
cblr-2903	163	7	and	and	CCONJ
cblr-2903	163	8	contract	contract	NOUN
cblr-2903	163	9	principles	principle	NOUN
cblr-2903	163	10	,	,	PUNCT
cblr-2903	163	11	a	a	DET
cblr-2903	163	12	lawyer	lawyer	NOUN
cblr-2903	163	13	issuing	issue	VERB
cblr-2903	163	14	tax	tax	NOUN
cblr-2903	163	15	advice	advice	NOUN
cblr-2903	163	16	must	must	AUX
cblr-2903	163	17	use	use	VERB
cblr-2903	163	18	the	the	DET
cblr-2903	163	19	skill	skill	NOUN
cblr-2903	163	20	,	,	PUNCT
cblr-2903	163	21	care	care	NOUN
cblr-2903	163	22	,	,	PUNCT
cblr-2903	163	23	and	and	CCONJ
cblr-2903	163	24	diligence	diligence	NOUN
cblr-2903	163	25	ordinarily	ordinarily	ADV
cblr-2903	163	26	displayed	display	VERB
cblr-2903	163	27	by	by	ADP
cblr-2903	163	28	tax	tax	NOUN
cblr-2903	163	29	specialists	specialist	NOUN
cblr-2903	163	30	in	in	ADP
cblr-2903	163	31	similar	similar	ADJ
cblr-2903	163	32	circumstances.6	circumstances.6	PROPN
cblr-2903	163	33	0	0	PUNCT
cblr-2903	163	34	a	a	DET
cblr-2903	163	35	common	common	ADJ
cblr-2903	163	36	activity	activity	NOUN
cblr-2903	163	37	in	in	ADP
cblr-2903	163	38	opinion	opinion	NOUN
cblr-2903	163	39	practice	practice	NOUN
cblr-2903	163	40	involves	involve	VERB
cblr-2903	163	41	tax	tax	NOUN
cblr-2903	163	42	lawyers	lawyer	NOUN
cblr-2903	163	43	rendering	render	VERB
cblr-2903	163	44	opinions	opinion	NOUN
cblr-2903	163	45	to	to	ADP
cblr-2903	163	46	third	third	ADJ
cblr-2903	163	47	parties	party	NOUN
cblr-2903	163	48	.	.	PUNCT
cblr-2903	164	1	this	this	PRON
cblr-2903	164	2	can	can	AUX
cblr-2903	164	3	happen	happen	VERB
cblr-2903	164	4	in	in	ADP
cblr-2903	164	5	a	a	DET
cblr-2903	164	6	variety	variety	NOUN
cblr-2903	164	7	of	of	ADP
cblr-2903	164	8	business	business	NOUN
cblr-2903	164	9	transactions	transaction	NOUN
cblr-2903	164	10	and	and	CCONJ
cblr-2903	164	11	contexts	contexts	NOUN
cblr-2903	164	12	,	,	PUNCT
cblr-2903	164	13	including	include	VERB
cblr-2903	164	14	61	61	NUM
cblr-2903	164	15	thsmatters	thsmatter	NOUN
cblr-2903	164	16	involving	involve	VERB
cblr-2903	164	17	tax	tax	NOUN
cblr-2903	164	18	-	-	PUNCT
cblr-2903	164	19	related	relate	VERB
cblr-2903	164	20	issues	issue	NOUN
cblr-2903	164	21	.	.	PUNCT
cblr-2903	165	1	in	in	ADP
cblr-2903	165	2	these	these	DET
cblr-2903	165	3	transactions	transaction	NOUN
cblr-2903	165	4	,	,	PUNCT
cblr-2903	165	5	the	the	DET
cblr-2903	165	6	practitioner	practitioner	NOUN
cblr-2903	165	7	typically	typically	ADV
cblr-2903	165	8	assumes	assume	VERB
cblr-2903	165	9	responsibilities	responsibility	NOUN
cblr-2903	165	10	to	to	ADP
cblr-2903	165	11	the	the	DET
cblr-2903	165	12	third	third	ADJ
cblr-2903	165	13	party	party	NOUN
cblr-2903	165	14	,	,	PUNCT
cblr-2903	165	15	as	as	ADV
cblr-2903	165	16	well	well	ADV
cblr-2903	165	17	as	as	ADP
cblr-2903	165	18	to	to	ADP
cblr-2903	165	19	the	the	DET
cblr-2903	165	20	client.6	client.6	NOUN
cblr-2903	165	21	2	2	NUM
cblr-2903	165	22	first	first	ADV
cblr-2903	165	23	,	,	PUNCT
cblr-2903	165	24	under	under	ADP
cblr-2903	165	25	model	model	NOUN
cblr-2903	165	26	rule	rule	NOUN
cblr-2903	165	27	2.3(a	2.3(a	NUM
cblr-2903	165	28	)	)	PUNCT
cblr-2903	165	29	,	,	PUNCT
cblr-2903	165	30	a	a	DET
cblr-2903	165	31	lawyer	lawyer	NOUN
cblr-2903	165	32	may	may	AUX
cblr-2903	165	33	only	only	ADV
cblr-2903	165	34	issue	issue	VERB
cblr-2903	165	35	an	an	DET
cblr-2903	165	36	opinion	opinion	NOUN
cblr-2903	165	37	to	to	ADP
cblr-2903	165	38	a	a	DET
cblr-2903	165	39	third	third	ADJ
cblr-2903	165	40	party	party	NOUN
cblr-2903	165	41	if	if	SCONJ
cblr-2903	165	42	the	the	DET
cblr-2903	165	43	lawyer	lawyer	NOUN
cblr-2903	165	44	reasonably	reasonably	ADV
cblr-2903	165	45	believes	believe	VERB
cblr-2903	165	46	his	his	PRON
cblr-2903	165	47	actions	action	NOUN
cblr-2903	165	48	to	to	PART
cblr-2903	165	49	be	be	AUX
cblr-2903	165	50	"	"	PUNCT
cblr-2903	165	51	compatible	compatible	ADJ
cblr-2903	165	52	with	with	ADP
cblr-2903	165	53	other	other	ADJ
cblr-2903	165	54	aspects	aspect	NOUN
cblr-2903	165	55	of	of	ADP
cblr-2903	165	56	the	the	DET
cblr-2903	165	57	lawyer	lawyer	NOUN
cblr-2903	165	58	's	's	PART
cblr-2903	165	59	relationship	relationship	NOUN
cblr-2903	165	60	with	with	ADP
cblr-2903	165	61	the	the	DET
cblr-2903	165	62	client	client	NOUN
cblr-2903	165	63	.	.	PUNCT
cblr-2903	166	1	"	"	PUNCT
cblr-2903	166	2	"	"	PUNCT
cblr-2903	166	3	where	where	SCONJ
cblr-2903	166	4	the	the	DET
cblr-2903	166	5	opinion	opinion	NOUN
cblr-2903	166	6	is	be	AUX
cblr-2903	166	7	likely	likely	ADJ
cblr-2903	166	8	to	to	PART
cblr-2903	166	9	have	have	VERB
cblr-2903	166	10	a	a	DET
cblr-2903	166	11	material	material	ADJ
cblr-2903	166	12	adverse	adverse	ADJ
cblr-2903	166	13	effect	effect	NOUN
cblr-2903	166	14	on	on	ADP
cblr-2903	166	15	the	the	DET
cblr-2903	166	16	client	client	NOUN
cblr-2903	166	17	's	's	PART
cblr-2903	166	18	interests	interest	NOUN
cblr-2903	166	19	,	,	PUNCT
cblr-2903	166	20	the	the	DET
cblr-2903	166	21	lawyer	lawyer	NOUN
cblr-2903	166	22	must	must	AUX
cblr-2903	166	23	first	first	ADV
cblr-2903	166	24	obtain	obtain	VERB
cblr-2903	166	25	the	the	DET
cblr-2903	166	26	consent	consent	NOUN
cblr-2903	166	27	of	of	ADP
cblr-2903	166	28	the	the	DET
cblr-2903	166	29	client	client	NOUN
cblr-2903	166	30	before	before	ADP
cblr-2903	166	31	issuing	issue	VERB
cblr-2903	166	32	the	the	DET
cblr-2903	166	33	opinion	opinion	NOUN
cblr-2903	166	34	.	.	PUNCT
cblr-2903	166	35	"	"	PUNCT
cblr-2903	167	1	generally	generally	ADV
cblr-2903	167	2	,	,	PUNCT
cblr-2903	167	3	when	when	SCONJ
cblr-2903	167	4	issuing	issue	VERB
cblr-2903	167	5	a	a	DET
cblr-2903	167	6	third	third	ADJ
cblr-2903	167	7	-	-	PUNCT
cblr-2903	167	8	party	party	NOUN
cblr-2903	167	9	opinion	opinion	NOUN
cblr-2903	167	10	,	,	PUNCT
cblr-2903	167	11	a	a	DET
cblr-2903	167	12	lawyer	lawyer	NOUN
cblr-2903	167	13	must	must	AUX
cblr-2903	167	14	not	not	PART
cblr-2903	167	15	knowingly	knowingly	ADV
cblr-2903	167	16	make	make	VERB
cblr-2903	167	17	a	a	DET
cblr-2903	167	18	false	false	ADJ
cblr-2903	167	19	statement	statement	NOUN
cblr-2903	167	20	of	of	ADP
cblr-2903	167	21	material	material	ADJ
cblr-2903	167	22	fact	fact	NOUN
cblr-2903	167	23	or	or	CCONJ
cblr-2903	167	24	law.6	law.6	NOUN
cblr-2903	167	25	"	"	PUNCT
cblr-2903	167	26	ethical	ethical	ADJ
cblr-2903	167	27	rules	rule	NOUN
cblr-2903	167	28	mandate	mandate	VERB
cblr-2903	167	29	that	that	SCONJ
cblr-2903	167	30	the	the	DET
cblr-2903	167	31	lawyer	lawyer	NOUN
cblr-2903	167	32	rendering	render	VERB
cblr-2903	167	33	an	an	DET
cblr-2903	167	34	opinion	opinion	NOUN
cblr-2903	167	35	to	to	ADP
cblr-2903	167	36	a	a	DET
cblr-2903	167	37	third	third	ADJ
cblr-2903	167	38	party	party	NOUN
cblr-2903	167	39	has	have	VERB
cblr-2903	167	40	a	a	DET
cblr-2903	167	41	duty	duty	NOUN
cblr-2903	167	42	of	of	ADP
cblr-2903	167	43	candor	candor	NOUN
cblr-2903	167	44	and	and	CCONJ
cblr-2903	167	45	must	must	AUX
cblr-2903	167	46	also	also	ADV
cblr-2903	167	47	exercise	exercise	VERB
cblr-2903	167	48	independent	independent	ADJ
cblr-2903	167	49	professional	professional	ADJ
cblr-2903	167	50	judgment.6	judgment.6	PROPN
cblr-2903	167	51	6	6	NUM
cblr-2903	167	52	therefore	therefore	ADV
cblr-2903	167	53	,	,	PUNCT
cblr-2903	167	54	the	the	DET
cblr-2903	167	55	lawyer	lawyer	NOUN
cblr-2903	167	56	has	have	VERB
cblr-2903	167	57	a	a	DET
cblr-2903	167	58	duty	duty	NOUN
cblr-2903	167	59	to	to	PART
cblr-2903	167	60	disclose	disclose	VERB
cblr-2903	167	61	to	to	ADP
cblr-2903	167	62	third	third	ADJ
cblr-2903	167	63	parties	party	NOUN
cblr-2903	167	64	any	any	DET
cblr-2903	167	65	limitation	limitation	NOUN
cblr-2903	167	66	on	on	ADP
cblr-2903	167	67	the	the	DET
cblr-2903	167	68	scope	scope	NOUN
cblr-2903	167	69	of	of	ADP
cblr-2903	167	70	the	the	DET
cblr-2903	167	71	opinion	opinion	NOUN
cblr-2903	167	72	imposed	impose	VERB
cblr-2903	167	73	by	by	ADP
cblr-2903	167	74	the	the	DET
cblr-2903	167	75	client.6	client.6	PROPN
cblr-2903	167	76	7	7	NUM
cblr-2903	167	77	moreover	moreover	ADV
cblr-2903	167	78	,	,	PUNCT
cblr-2903	167	79	a	a	DET
cblr-2903	167	80	practitioner	practitioner	NOUN
cblr-2903	167	81	's	's	PART
cblr-2903	167	82	duties	duty	NOUN
cblr-2903	167	83	to	to	ADP
cblr-2903	167	84	a	a	DET
cblr-2903	167	85	third	third	ADJ
cblr-2903	167	86	party	party	NOUN
cblr-2903	167	87	may	may	AUX
cblr-2903	167	88	also	also	ADV
cblr-2903	167	89	arise	arise	VERB
cblr-2903	167	90	under	under	ADP
cblr-2903	167	91	tort	tort	NOUN
cblr-2903	167	92	law	law	NOUN
cblr-2903	167	93	principles	principle	NOUN
cblr-2903	167	94	or	or	CCONJ
cblr-2903	167	95	securities	security	NOUN
cblr-2903	167	96	laws	law	NOUN
cblr-2903	167	97	.	.	PUNCT
cblr-2903	167	98	"	"	PUNCT
cblr-2903	168	1	69	69	NUM
cblr-2903	168	2	model	model	NOUN
cblr-2903	168	3	code	code	NOUN
cblr-2903	168	4	of	of	ADP
cblr-2903	168	5	prof'l	prof'l	PROPN
cblr-2903	168	6	responsibility	responsibility	NOUN
cblr-2903	168	7	ec	ec	PROPN
cblr-2903	168	8	5	5	NUM
cblr-2903	168	9	-	-	SYM
cblr-2903	168	10	1	1	NUM
cblr-2903	168	11	(	(	PUNCT
cblr-2903	168	12	1983	1983	NUM
cblr-2903	168	13	)	)	PUNCT
cblr-2903	168	14	;	;	PUNCT
cblr-2903	168	15	model	model	NOUN
cblr-2903	168	16	rules	rule	NOUN
cblr-2903	168	17	of	of	ADP
cblr-2903	168	18	prof'l	prof'l	NOUN
cblr-2903	168	19	conduct	conduct	VERB
cblr-2903	168	20	r	r	NOUN
cblr-2903	168	21	5.4	5.4	NUM
cblr-2903	168	22	(	(	PUNCT
cblr-2903	168	23	2002	2002	NUM
cblr-2903	168	24	)	)	PUNCT
cblr-2903	168	25	.	.	PUNCT
cblr-2903	169	1	60	60	NUM
cblr-2903	169	2	see	see	VERB
cblr-2903	169	3	generally	generally	ADV
cblr-2903	169	4	bernard	bernard	PROPN
cblr-2903	169	5	wolfman	wolfman	PROPN
cblr-2903	169	6	,	,	PUNCT
cblr-2903	169	7	james	james	PROPN
cblr-2903	169	8	p.	p.	PROPN
cblr-2903	169	9	holden	holden	PROPN
cblr-2903	169	10	&	&	CCONJ
cblr-2903	169	11	kenneth	kenneth	PROPN
cblr-2903	169	12	l.	l.	PROPN
cblr-2903	169	13	harris	harris	PROPN
cblr-2903	169	14	,	,	PUNCT
cblr-2903	169	15	standards	standard	NOUN
cblr-2903	169	16	of	of	ADP
cblr-2903	169	17	tax	tax	NOUN
cblr-2903	169	18	practice	practice	NOUN
cblr-2903	169	19	§	§	PROPN
cblr-2903	169	20	603.3	603.3	NUM
cblr-2903	169	21	(	(	PUNCT
cblr-2903	169	22	6th	6th	ADJ
cblr-2903	169	23	ed	ed	NOUN
cblr-2903	169	24	.	.	PUNCT
cblr-2903	169	25	2004	2004	NUM
cblr-2903	169	26	)	)	PUNCT
cblr-2903	169	27	.	.	PUNCT
cblr-2903	170	1	61	61	NUM
cblr-2903	170	2	see	see	VERB
cblr-2903	170	3	moldenhauer	moldenhauer	NOUN
cblr-2903	170	4	,	,	PUNCT
cblr-2903	170	5	supra	supra	PROPN
cblr-2903	170	6	note	note	NOUN
cblr-2903	170	7	1	1	NUM
cblr-2903	170	8	,	,	PUNCT
cblr-2903	170	9	at	at	ADP
cblr-2903	170	10	§	§	PROPN
cblr-2903	170	11	7.6	7.6	NUM
cblr-2903	170	12	(	(	PUNCT
cblr-2903	170	13	noting	note	VERB
cblr-2903	170	14	the	the	DET
cblr-2903	170	15	various	various	ADJ
cblr-2903	170	16	uses	use	NOUN
cblr-2903	170	17	of	of	ADP
cblr-2903	170	18	tax	tax	NOUN
cblr-2903	170	19	opinions	opinion	NOUN
cblr-2903	170	20	in	in	ADP
cblr-2903	170	21	business	business	NOUN
cblr-2903	170	22	transactions	transaction	NOUN
cblr-2903	170	23	)	)	PUNCT
cblr-2903	170	24	.	.	PUNCT
cblr-2903	171	1	62	62	NUM
cblr-2903	172	1	i	i	PRON
cblr-2903	172	2	d.	d.	NOUN
cblr-2903	172	3	6	6	NUM
cblr-2903	172	4	model	model	NOUN
cblr-2903	172	5	rules	rule	NOUN
cblr-2903	172	6	of	of	ADP
cblr-2903	172	7	prof'l	prof'l	PROPN
cblr-2903	172	8	conduct	conduct	VERB
cblr-2903	172	9	r.	r.	NOUN
cblr-2903	172	10	2.3(a	2.3(a	NUM
cblr-2903	172	11	)	)	PUNCT
cblr-2903	172	12	(	(	PUNCT
cblr-2903	172	13	2002	2002	NUM
cblr-2903	172	14	)	)	PUNCT
cblr-2903	172	15	.	.	PUNCT
cblr-2903	173	1	6	6	NUM
cblr-2903	173	2	i	i	PRON
cblr-2903	173	3	d.	d.	PROPN
cblr-2903	173	4	at	at	ADP
cblr-2903	173	5	r.	r.	PROPN
cblr-2903	173	6	2.3(b	2.3(b	NUM
cblr-2903	173	7	)	)	PUNCT
cblr-2903	173	8	.	.	PUNCT
cblr-2903	174	1	65	65	NUM
cblr-2903	175	1	i	i	PRON
cblr-2903	175	2	d.	d.	PROPN
cblr-2903	175	3	6	6	NUM
cblr-2903	175	4	model	model	NOUN
cblr-2903	175	5	code	code	NOUN
cblr-2903	175	6	of	of	ADP
cblr-2903	175	7	prof'l	prof'l	PROPN
cblr-2903	175	8	responsibility	responsibility	NOUN
cblr-2903	175	9	canon	canon	NOUN
cblr-2903	175	10	5	5	NUM
cblr-2903	175	11	(	(	PUNCT
cblr-2903	175	12	1983	1983	NUM
cblr-2903	175	13	)	)	PUNCT
cblr-2903	175	14	;	;	PUNCT
cblr-2903	175	15	model	model	NOUN
cblr-2903	175	16	rules	rule	NOUN
cblr-2903	175	17	of	of	ADP
cblr-2903	175	18	prof'l	prof'l	PROPN
cblr-2903	175	19	conduct	conduct	VERB
cblr-2903	175	20	r.	r.	NOUN
cblr-2903	175	21	2.1	2.1	NUM
cblr-2903	175	22	,	,	PUNCT
cblr-2903	175	23	2.3	2.3	NUM
cblr-2903	175	24	,	,	PUNCT
cblr-2903	175	25	4.1	4.1	NUM
cblr-2903	175	26	(	(	PUNCT
cblr-2903	175	27	2002	2002	NUM
cblr-2903	175	28	)	)	PUNCT
cblr-2903	175	29	.	.	PUNCT
cblr-2903	176	1	67	67	NUM
cblr-2903	176	2	model	model	NOUN
cblr-2903	176	3	rules	rule	NOUN
cblr-2903	176	4	of	of	ADP
cblr-2903	176	5	prof'l	prof'l	PROPN
cblr-2903	176	6	conduct	conduct	VERB
cblr-2903	176	7	r.	r.	PROPN
cblr-2903	176	8	2.3	2.3	NUM
cblr-2903	176	9	cmt	cmt	NOUN
cblr-2903	176	10	.	.	PUNCT
cblr-2903	177	1	(	(	PUNCT
cblr-2903	177	2	2002	2002	NUM
cblr-2903	177	3	)	)	PUNCT
cblr-2903	177	4	.	.	PUNCT
cblr-2903	177	5	'	'	PUNCT
cblr-2903	178	1	see	see	VERB
cblr-2903	178	2	moldenhaeur	moldenhaeur	PROPN
cblr-2903	178	3	,	,	PUNCT
cblr-2903	178	4	supra	supra	PROPN
cblr-2903	178	5	note	note	PROPN
cblr-2903	178	6	1	1	NUM
cblr-2903	178	7	,	,	PUNCT
cblr-2903	178	8	at	at	ADP
cblr-2903	178	9	§	§	PROPN
cblr-2903	178	10	7.6	7.6	NUM
cblr-2903	178	11	.	.	PUNCT
cblr-2903	179	1	no	no	INTJ
cblr-2903	179	2	.	.	PUNCT
cblr-2903	180	1	1:258	1:258	NUM
cblr-2903	180	2	]	]	X
cblr-2903	180	3	the	the	DET
cblr-2903	180	4	tax	tax	NOUN
cblr-2903	180	5	la	la	PROPN
cblr-2903	180	6	wyer	wyer	PROPN
cblr-2903	180	7	's	's	PART
cblr-2903	180	8	dilemam	dilemam	PROPN
cblr-2903	180	9	269	269	NUM
cblr-2903	180	10	columbia	columbia	PROPN
cblr-2903	180	11	business	business	NOUN
cblr-2903	180	12	law	law	PROPN
cblr-2903	180	13	review	review	VERB
cblr-2903	180	14	v	v	ADP
cblr-2903	180	15	in	in	ADP
cblr-2903	180	16	addition	addition	NOUN
cblr-2903	180	17	to	to	ADP
cblr-2903	180	18	the	the	DET
cblr-2903	180	19	duties	duty	NOUN
cblr-2903	180	20	owed	owe	VERB
cblr-2903	180	21	to	to	ADP
cblr-2903	180	22	client	client	NOUN
cblr-2903	180	23	and	and	CCONJ
cblr-2903	180	24	non	non	ADJ
cblr-2903	180	25	-	-	ADJ
cblr-2903	180	26	client	client	ADJ
cblr-2903	180	27	taxpayers	taxpayer	NOUN
cblr-2903	180	28	,	,	PUNCT
cblr-2903	180	29	opining	opine	VERB
cblr-2903	180	30	tax	tax	NOUN
cblr-2903	180	31	lawyers	lawyer	NOUN
cblr-2903	180	32	may	may	AUX
cblr-2903	180	33	also	also	ADV
cblr-2903	180	34	have	have	VERB
cblr-2903	180	35	duties	duty	NOUN
cblr-2903	180	36	to	to	ADP
cblr-2903	180	37	the	the	DET
cblr-2903	180	38	tax	tax	NOUN
cblr-2903	180	39	system	system	NOUN
cblr-2903	180	40	and	and	CCONJ
cblr-2903	180	41	tax	tax	NOUN
cblr-2903	180	42	administrators	administrator	NOUN
cblr-2903	180	43	.	.	PUNCT
cblr-2903	181	1	however	however	ADV
cblr-2903	181	2	,	,	PUNCT
cblr-2903	181	3	these	these	DET
cblr-2903	181	4	duties	duty	NOUN
cblr-2903	181	5	are	be	AUX
cblr-2903	181	6	largely	largely	ADV
cblr-2903	181	7	unsettled	unsettle	VERB
cblr-2903	181	8	,	,	PUNCT
cblr-2903	181	9	and	and	CCONJ
cblr-2903	181	10	may	may	AUX
cblr-2903	181	11	actually	actually	ADV
cblr-2903	181	12	be	be	AUX
cblr-2903	181	13	in	in	ADP
cblr-2903	181	14	conflict	conflict	NOUN
cblr-2903	181	15	with	with	ADP
cblr-2903	181	16	other	other	ADJ
cblr-2903	181	17	duties	duty	NOUN
cblr-2903	181	18	owed	owe	VERB
cblr-2903	181	19	by	by	ADP
cblr-2903	181	20	the	the	DET
cblr-2903	181	21	lawyer	lawyer	NOUN
cblr-2903	181	22	to	to	ADP
cblr-2903	181	23	his	his	PRON
cblr-2903	181	24	client	client	NOUN
cblr-2903	181	25	.	.	PUNCT
cblr-2903	181	26	"	"	PUNCT
cblr-2903	182	1	for	for	ADP
cblr-2903	182	2	instance	instance	NOUN
cblr-2903	182	3	,	,	PUNCT
cblr-2903	182	4	under	under	ADP
cblr-2903	182	5	canon	canon	NOUN
cblr-2903	182	6	8	8	NUM
cblr-2903	182	7	of	of	ADP
cblr-2903	182	8	the	the	DET
cblr-2903	182	9	model	model	NOUN
cblr-2903	182	10	code	code	PROPN
cblr-2903	182	11	of	of	ADP
cblr-2903	182	12	professional	professional	ADJ
cblr-2903	182	13	responsibility	responsibility	NOUN
cblr-2903	182	14	,	,	PUNCT
cblr-2903	182	15	a	a	DET
cblr-2903	182	16	lawyer	lawyer	NOUN
cblr-2903	182	17	should	should	AUX
cblr-2903	182	18	generally	generally	ADV
cblr-2903	182	19	assist	assist	VERB
cblr-2903	182	20	in	in	ADP
cblr-2903	182	21	improving	improve	VERB
cblr-2903	182	22	the	the	DET
cblr-2903	182	23	legal	legal	ADJ
cblr-2903	182	24	system	system	NOUN
cblr-2903	182	25	.	.	PUNCT
cblr-2903	183	1	"o	"o	PROPN
cblr-2903	183	2	however	however	ADV
cblr-2903	183	3	,	,	PUNCT
cblr-2903	183	4	the	the	DET
cblr-2903	183	5	model	model	NOUN
cblr-2903	183	6	code	code	NOUN
cblr-2903	183	7	mandates	mandate	NOUN
cblr-2903	183	8	that	that	PRON
cblr-2903	183	9	any	any	DET
cblr-2903	183	10	conflict	conflict	NOUN
cblr-2903	183	11	between	between	ADP
cblr-2903	183	12	the	the	DET
cblr-2903	183	13	lawyer	lawyer	NOUN
cblr-2903	183	14	's	's	PART
cblr-2903	183	15	duties	duty	NOUN
cblr-2903	183	16	to	to	ADP
cblr-2903	183	17	the	the	DET
cblr-2903	183	18	legal	legal	ADJ
cblr-2903	183	19	system	system	NOUN
cblr-2903	183	20	and	and	CCONJ
cblr-2903	183	21	the	the	DET
cblr-2903	183	22	lawyer	lawyer	NOUN
cblr-2903	183	23	's	's	PART
cblr-2903	183	24	duties	duty	NOUN
cblr-2903	183	25	to	to	ADP
cblr-2903	183	26	the	the	DET
cblr-2903	183	27	client	client	NOUN
cblr-2903	183	28	should	should	AUX
cblr-2903	183	29	be	be	AUX
cblr-2903	183	30	resolved	resolve	VERB
cblr-2903	183	31	in	in	ADP
cblr-2903	183	32	favor	favor	NOUN
cblr-2903	183	33	of	of	ADP
cblr-2903	183	34	the	the	DET
cblr-2903	183	35	client	client	NOUN
cblr-2903	183	36	.	.	PUNCT
cblr-2903	183	37	"	"	PUNCT
cblr-2903	184	1	therefore	therefore	ADV
cblr-2903	184	2	,	,	PUNCT
cblr-2903	184	3	although	although	SCONJ
cblr-2903	184	4	commentators	commentator	NOUN
cblr-2903	184	5	and	and	CCONJ
cblr-2903	184	6	scholars	scholar	NOUN
cblr-2903	184	7	fundamentally	fundamentally	ADV
cblr-2903	184	8	agree	agree	VERB
cblr-2903	184	9	that	that	SCONJ
cblr-2903	184	10	tax	tax	NOUN
cblr-2903	184	11	lawyers	lawyer	NOUN
cblr-2903	184	12	do	do	AUX
cblr-2903	184	13	owe	owe	VERB
cblr-2903	184	14	certain	certain	ADJ
cblr-2903	184	15	general	general	ADJ
cblr-2903	184	16	duties	duty	NOUN
cblr-2903	184	17	to	to	ADP
cblr-2903	184	18	the	the	DET
cblr-2903	184	19	tax	tax	NOUN
cblr-2903	184	20	system	system	NOUN
cblr-2903	184	21	,	,	PUNCT
cblr-2903	184	22	the	the	DET
cblr-2903	184	23	basis	basis	NOUN
cblr-2903	184	24	and	and	CCONJ
cblr-2903	184	25	scope	scope	NOUN
cblr-2903	184	26	of	of	ADP
cblr-2903	184	27	this	this	DET
cblr-2903	184	28	duty	duty	NOUN
cblr-2903	184	29	to	to	ADP
cblr-2903	184	30	the	the	DET
cblr-2903	184	31	system	system	NOUN
cblr-2903	184	32	is	be	AUX
cblr-2903	184	33	not	not	PART
cblr-2903	184	34	entirely	entirely	ADV
cblr-2903	184	35	clear.7	clear.7	ADP
cblr-2903	184	36	2	2	NUM
cblr-2903	184	37	iii	iii	NOUN
cblr-2903	184	38	.	.	PUNCT
cblr-2903	185	1	the	the	DET
cblr-2903	185	2	rise	rise	NOUN
cblr-2903	185	3	of	of	ADP
cblr-2903	185	4	the	the	DET
cblr-2903	185	5	tax	tax	NOUN
cblr-2903	185	6	shelter	shelter	NOUN
cblr-2903	185	7	industry	industry	NOUN
cblr-2903	185	8	a.	a.	NOUN
cblr-2903	185	9	the	the	DET
cblr-2903	185	10	history	history	NOUN
cblr-2903	185	11	of	of	ADP
cblr-2903	185	12	tax	tax	NOUN
cblr-2903	185	13	shelters	shelter	NOUN
cblr-2903	185	14	"	"	PUNCT
cblr-2903	185	15	any	any	DET
cblr-2903	185	16	one	one	NOUN
cblr-2903	185	17	may	may	AUX
cblr-2903	185	18	so	so	ADV
cblr-2903	185	19	arrange	arrange	VERB
cblr-2903	185	20	his	his	PRON
cblr-2903	185	21	affairs	affair	NOUN
cblr-2903	185	22	that	that	SCONJ
cblr-2903	185	23	his	his	PRON
cblr-2903	185	24	taxes	taxis	NOUN
cblr-2903	185	25	shall	shall	AUX
cblr-2903	185	26	be	be	AUX
cblr-2903	185	27	as	as	ADV
cblr-2903	185	28	low	low	ADJ
cblr-2903	185	29	as	as	ADP
cblr-2903	185	30	possible	possible	ADJ
cblr-2903	185	31	;	;	PUNCT
cblr-2903	185	32	he	he	PRON
cblr-2903	185	33	is	be	AUX
cblr-2903	185	34	not	not	PART
cblr-2903	185	35	bound	bind	VERB
cblr-2903	185	36	to	to	PART
cblr-2903	185	37	choose	choose	VERB
cblr-2903	185	38	that	that	DET
cblr-2903	185	39	pattern	pattern	NOUN
cblr-2903	185	40	which	which	PRON
cblr-2903	185	41	will	will	AUX
cblr-2903	185	42	best	well	ADV
cblr-2903	185	43	pay	pay	VERB
cblr-2903	185	44	the	the	DET
cblr-2903	185	45	treasury	treasury	NOUN
cblr-2903	185	46	;	;	PUNCT
cblr-2903	185	47	there	there	PRON
cblr-2903	185	48	is	be	VERB
cblr-2903	185	49	not	not	PART
cblr-2903	185	50	even	even	ADV
cblr-2903	185	51	a	a	DET
cblr-2903	185	52	patriotic	patriotic	ADJ
cblr-2903	185	53	duty	duty	NOUN
cblr-2903	185	54	to	to	PART
cblr-2903	185	55	increase	increase	VERB
cblr-2903	185	56	one	one	NUM
cblr-2903	185	57	's	's	PART
cblr-2903	185	58	taxes	taxis	NOUN
cblr-2903	185	59	.	.	PUNCT
cblr-2903	186	1	"	"	PUNCT
cblr-2903	186	2	these	these	DET
cblr-2903	186	3	famous	famous	ADJ
cblr-2903	186	4	words	word	NOUN
cblr-2903	186	5	,	,	PUNCT
cblr-2903	186	6	written	write	VERB
cblr-2903	186	7	by	by	ADP
cblr-2903	186	8	judge	judge	NOUN
cblr-2903	186	9	learned	learn	VERB
cblr-2903	186	10	hand	hand	NOUN
cblr-2903	186	11	three	three	NUM
cblr-2903	186	12	quarters	quarter	NOUN
cblr-2903	186	13	of	of	ADP
cblr-2903	186	14	a	a	DET
cblr-2903	186	15	century	century	NOUN
cblr-2903	186	16	ago	ago	ADV
cblr-2903	186	17	,	,	PUNCT
cblr-2903	186	18	establish	establish	VERB
cblr-2903	186	19	a	a	DET
cblr-2903	186	20	fundamental	fundamental	ADJ
cblr-2903	186	21	premise	premise	NOUN
cblr-2903	186	22	of	of	ADP
cblr-2903	186	23	american	american	ADJ
cblr-2903	186	24	tax	tax	NOUN
cblr-2903	186	25	law	law	NOUN
cblr-2903	186	26	,	,	PUNCT
cblr-2903	186	27	namely	namely	ADV
cblr-2903	186	28	the	the	DET
cblr-2903	186	29	legitimacy	legitimacy	NOUN
cblr-2903	186	30	of	of	ADP
cblr-2903	186	31	tax	tax	NOUN
cblr-2903	186	32	planning	planning	NOUN
cblr-2903	186	33	practice	practice	NOUN
cblr-2903	186	34	.	.	PUNCT
cblr-2903	186	35	"	"	PUNCT
cblr-2903	187	1	however	however	ADV
cblr-2903	187	2	,	,	PUNCT
cblr-2903	187	3	even	even	ADV
cblr-2903	187	4	though	though	SCONJ
cblr-2903	187	5	society	society	NOUN
cblr-2903	187	6	appears	appear	VERB
cblr-2903	187	7	comfortable	comfortable	ADJ
cblr-2903	187	8	with	with	ADP
cblr-2903	187	9	the	the	DET
cblr-2903	187	10	practice	practice	NOUN
cblr-2903	187	11	of	of	ADP
cblr-2903	187	12	tax	tax	NOUN
cblr-2903	187	13	planning	planning	NOUN
cblr-2903	187	14	,	,	PUNCT
cblr-2903	187	15	tax	tax	NOUN
cblr-2903	187	16	avoidance	avoidance	NOUN
cblr-2903	187	17	is	be	AUX
cblr-2903	187	18	an	an	DET
cblr-2903	187	19	entirely	entirely	ADV
cblr-2903	187	20	different	different	ADJ
cblr-2903	187	21	matter	matter	NOUN
cblr-2903	187	22	.	.	PUNCT
cblr-2903	188	1	while	while	SCONJ
cblr-2903	188	2	tax	tax	NOUN
cblr-2903	188	3	avoidance	avoidance	NOUN
cblr-2903	188	4	has	have	AUX
cblr-2903	188	5	been	be	AUX
cblr-2903	188	6	an	an	DET
cblr-2903	188	7	issue	issue	NOUN
cblr-2903	188	8	since	since	SCONJ
cblr-2903	188	9	the	the	DET
cblr-2903	188	10	earliest	early	ADJ
cblr-2903	188	11	days	day	NOUN
cblr-2903	188	12	of	of	ADP
cblr-2903	188	13	our	our	PRON
cblr-2903	188	14	nation	nation	NOUN
cblr-2903	188	15	's	's	PART
cblr-2903	188	16	history	history	NOUN
cblr-2903	188	17	,	,	PUNCT
cblr-2903	188	18	"	"	PUNCT
cblr-2903	188	19	the	the	DET
cblr-2903	188	20	modern	modern	ADJ
cblr-2903	188	21	tax	tax	NOUN
cblr-2903	188	22	shelter	shelter	NOUN
cblr-2903	188	23	industry	industry	NOUN
cblr-2903	188	24	first	first	ADV
cblr-2903	188	25	rose	rise	VERB
cblr-2903	188	26	to	to	ADP
cblr-2903	188	27	prominence	prominence	NOUN
cblr-2903	188	28	69	69	NUM
cblr-2903	188	29	i	i	PRON
cblr-2903	188	30	d.	d.	PROPN
cblr-2903	188	31	7o	7o	PROPN
cblr-2903	188	32	model	model	PROPN
cblr-2903	188	33	code	code	PROPN
cblr-2903	188	34	of	of	ADP
cblr-2903	188	35	prof'l	prof'l	PROPN
cblr-2903	188	36	responsibility	responsibility	NOUN
cblr-2903	188	37	canon	canon	NOUN
cblr-2903	188	38	8	8	NUM
cblr-2903	188	39	(	(	PUNCT
cblr-2903	188	40	1983	1983	NUM
cblr-2903	188	41	)	)	PUNCT
cblr-2903	188	42	.	.	PUNCT
cblr-2903	189	1	71	71	NUM
cblr-2903	189	2	see	see	VERB
cblr-2903	189	3	i	i	PRON
cblr-2903	189	4	d.	d.	PROPN
cblr-2903	189	5	at	at	ADP
cblr-2903	189	6	ec	ec	PROPN
cblr-2903	189	7	7	7	NUM
cblr-2903	189	8	-	-	SYM
cblr-2903	189	9	1	1	NUM
cblr-2903	189	10	,	,	PUNCT
cblr-2903	189	11	ec	ec	PROPN
cblr-2903	189	12	8	8	NUM
cblr-2903	189	13	-	-	SYM
cblr-2903	189	14	4	4	NUM
cblr-2903	189	15	.	.	NUM
cblr-2903	189	16	72	72	NUM
cblr-2903	189	17	see	see	NOUN
cblr-2903	189	18	moldenhauer	moldenhauer	NOUN
cblr-2903	189	19	,	,	PUNCT
cblr-2903	189	20	supra	supra	PROPN
cblr-2903	189	21	note	note	NOUN
cblr-2903	189	22	1	1	NUM
cblr-2903	189	23	,	,	PUNCT
cblr-2903	189	24	at	at	ADP
cblr-2903	189	25	§	§	PROPN
cblr-2903	189	26	7.6	7.6	NUM
cblr-2903	189	27	.	.	PUNCT
cblr-2903	189	28	'	'	PUNCT
cblr-2903	189	29	helvering	helvere	VERB
cblr-2903	189	30	v.	v.	ADP
cblr-2903	189	31	gregory	gregory	PROPN
cblr-2903	189	32	,	,	PUNCT
cblr-2903	189	33	69	69	NUM
cblr-2903	189	34	f.2d	f.2d	ADP
cblr-2903	189	35	809	809	NUM
cblr-2903	189	36	,	,	PUNCT
cblr-2903	189	37	810	810	NUM
cblr-2903	189	38	(	(	PUNCT
cblr-2903	189	39	2d	2d	NUM
cblr-2903	189	40	cir	cir	NOUN
cblr-2903	189	41	.	.	PUNCT
cblr-2903	189	42	1934	1934	NUM
cblr-2903	189	43	)	)	PUNCT
cblr-2903	189	44	(	(	PUNCT
cblr-2903	189	45	emphasis	emphasis	NOUN
cblr-2903	189	46	added	add	VERB
cblr-2903	189	47	)	)	PUNCT
cblr-2903	189	48	.	.	PUNCT
cblr-2903	190	1	see	see	VERB
cblr-2903	190	2	schumacher	schumacher	PROPN
cblr-2903	190	3	,	,	PUNCT
cblr-2903	190	4	supra	supra	PROPN
cblr-2903	190	5	note	note	NOUN
cblr-2903	190	6	4	4	NUM
cblr-2903	190	7	,	,	PUNCT
cblr-2903	190	8	at	at	ADP
cblr-2903	190	9	39	39	NUM
cblr-2903	190	10	-	-	SYM
cblr-2903	190	11	42	42	NUM
cblr-2903	190	12	.	.	PUNCT
cblr-2903	191	1	*	*	PUNCT
cblr-2903	191	2	see	see	VERB
cblr-2903	191	3	merle	merle	PROPN
cblr-2903	191	4	h.	h.	PROPN
cblr-2903	191	5	miller	miller	PROPN
cblr-2903	191	6	,	,	PUNCT
cblr-2903	191	7	morality	morality	NOUN
cblr-2903	191	8	in	in	ADP
cblr-2903	191	9	tax	tax	NOUN
cblr-2903	191	10	planning	planning	NOUN
cblr-2903	191	11	,	,	PUNCT
cblr-2903	191	12	10	10	NUM
cblr-2903	191	13	inst	inst	NOUN
cblr-2903	191	14	.	.	PUNCT
cblr-2903	192	1	on	on	ADP
cblr-2903	192	2	fed	fed	PROPN
cblr-2903	192	3	.	.	PUNCT
cblr-2903	193	1	tax'n	tax'n	ADP
cblr-2903	193	2	1067	1067	NUM
cblr-2903	193	3	,	,	PUNCT
cblr-2903	193	4	1068	1068	NUM
cblr-2903	193	5	(	(	PUNCT
cblr-2903	193	6	1952	1952	NUM
cblr-2903	193	7	)	)	PUNCT
cblr-2903	193	8	.	.	PUNCT
cblr-2903	194	1	[	[	X
cblr-2903	194	2	vol	vol	NOUN
cblr-2903	194	3	.	.	PUNCT
cblr-2903	194	4	2011270	2011270	NUM
cblr-2903	194	5	during	during	ADP
cblr-2903	194	6	the	the	DET
cblr-2903	194	7	1970s.76	1970s.76	NUM
cblr-2903	194	8	tax	tax	NOUN
cblr-2903	194	9	shelters	shelter	NOUN
cblr-2903	194	10	are	be	AUX
cblr-2903	194	11	defined	define	VERB
cblr-2903	194	12	generally	generally	ADV
cblr-2903	194	13	as	as	ADP
cblr-2903	194	14	"	"	PUNCT
cblr-2903	194	15	arrangements	arrangement	NOUN
cblr-2903	194	16	organized	organize	VERB
cblr-2903	194	17	and	and	CCONJ
cblr-2903	194	18	promoted	promote	VERB
cblr-2903	194	19	to	to	PART
cblr-2903	194	20	produce	produce	VERB
cblr-2903	194	21	tax	tax	NOUN
cblr-2903	194	22	losses	loss	NOUN
cblr-2903	194	23	to	to	PART
cblr-2903	194	24	use	use	VERB
cblr-2903	194	25	against	against	ADP
cblr-2903	194	26	unrelated	unrelated	ADJ
cblr-2903	194	27	income	income	NOUN
cblr-2903	194	28	.	.	PUNCT
cblr-2903	195	1	"	"	PUNCT
cblr-2903	195	2	"	"	PUNCT
cblr-2903	195	3	put	put	VERB
cblr-2903	195	4	simply	simply	ADV
cblr-2903	195	5	,	,	PUNCT
cblr-2903	195	6	tax	tax	NOUN
cblr-2903	195	7	shelters	shelter	NOUN
cblr-2903	195	8	are	be	AUX
cblr-2903	195	9	a	a	DET
cblr-2903	195	10	particular	particular	ADJ
cblr-2903	195	11	method	method	NOUN
cblr-2903	195	12	of	of	ADP
cblr-2903	195	13	reducing	reduce	VERB
cblr-2903	195	14	taxable	taxable	ADJ
cblr-2903	195	15	income	income	NOUN
cblr-2903	195	16	in	in	ADP
cblr-2903	195	17	a	a	DET
cblr-2903	195	18	way	way	NOUN
cblr-2903	195	19	that	that	PRON
cblr-2903	195	20	decreases	decrease	VERB
cblr-2903	195	21	the	the	DET
cblr-2903	195	22	payments	payment	NOUN
cblr-2903	195	23	to	to	ADP
cblr-2903	195	24	tax	tax	NOUN
cblr-2903	195	25	collecting	collecting	NOUN
cblr-2903	195	26	entities	entity	NOUN
cblr-2903	195	27	,	,	PUNCT
cblr-2903	195	28	primarily	primarily	ADV
cblr-2903	195	29	state	state	NOUN
cblr-2903	195	30	and	and	CCONJ
cblr-2903	195	31	federal	federal	ADJ
cblr-2903	195	32	governments	government	NOUN
cblr-2903	195	33	.	.	PUNCT
cblr-2903	196	1	abusive	abusive	ADJ
cblr-2903	196	2	tax	tax	NOUN
cblr-2903	196	3	shelters	shelter	NOUN
cblr-2903	196	4	are	be	AUX
cblr-2903	196	5	distinguishable	distinguishable	ADJ
cblr-2903	196	6	from	from	ADP
cblr-2903	196	7	legitimate	legitimate	ADJ
cblr-2903	196	8	tax	tax	NOUN
cblr-2903	196	9	planning	planning	NOUN
cblr-2903	196	10	in	in	ADP
cblr-2903	196	11	that	that	DET
cblr-2903	196	12	abusive	abusive	ADJ
cblr-2903	196	13	shelters	shelter	NOUN
cblr-2903	196	14	have	have	VERB
cblr-2903	196	15	no	no	DET
cblr-2903	196	16	independent	independent	ADJ
cblr-2903	196	17	economic	economic	ADJ
cblr-2903	196	18	value	value	NOUN
cblr-2903	196	19	:	:	PUNCT
cblr-2903	196	20	their	their	PRON
cblr-2903	196	21	sole	sole	ADJ
cblr-2903	196	22	purpose	purpose	NOUN
cblr-2903	196	23	is	be	AUX
cblr-2903	196	24	to	to	PART
cblr-2903	196	25	lower	lower	VERB
cblr-2903	196	26	tax	tax	NOUN
cblr-2903	196	27	liabilities	liability	NOUN
cblr-2903	196	28	.	.	PUNCT
cblr-2903	197	1	the	the	DET
cblr-2903	197	2	wave	wave	NOUN
cblr-2903	197	3	of	of	ADP
cblr-2903	197	4	tax	tax	NOUN
cblr-2903	197	5	shelters	shelter	NOUN
cblr-2903	197	6	that	that	PRON
cblr-2903	197	7	began	begin	VERB
cblr-2903	197	8	in	in	ADP
cblr-2903	197	9	the	the	DET
cblr-2903	197	10	1970s	1970	NOUN
cblr-2903	197	11	and	and	CCONJ
cblr-2903	197	12	1980s	1980	NOUN
cblr-2903	197	13	was	be	AUX
cblr-2903	197	14	promoted	promote	VERB
cblr-2903	197	15	primarily	primarily	ADV
cblr-2903	197	16	by	by	ADP
cblr-2903	197	17	financial	financial	ADJ
cblr-2903	197	18	advisers	adviser	NOUN
cblr-2903	197	19	to	to	ADP
cblr-2903	197	20	middle	middle	ADJ
cblr-2903	197	21	income	income	NOUN
cblr-2903	197	22	individuals.78	individuals.78	NOUN
cblr-2903	197	23	the	the	DET
cblr-2903	197	24	irs	irs	PROPN
cblr-2903	197	25	,	,	PUNCT
cblr-2903	197	26	which	which	PRON
cblr-2903	197	27	is	be	AUX
cblr-2903	197	28	tasked	task	VERB
cblr-2903	197	29	with	with	ADP
cblr-2903	197	30	identifying	identify	VERB
cblr-2903	197	31	and	and	CCONJ
cblr-2903	197	32	dismantling	dismantle	VERB
cblr-2903	197	33	abusive	abusive	ADJ
cblr-2903	197	34	tax	tax	NOUN
cblr-2903	197	35	shelters	shelter	NOUN
cblr-2903	197	36	,	,	PUNCT
cblr-2903	197	37	attempted	attempt	VERB
cblr-2903	197	38	to	to	PART
cblr-2903	197	39	restrain	restrain	VERB
cblr-2903	197	40	tax	tax	NOUN
cblr-2903	197	41	shelter	shelter	NOUN
cblr-2903	197	42	activity	activity	NOUN
cblr-2903	197	43	through	through	ADP
cblr-2903	197	44	increased	increase	VERB
cblr-2903	197	45	scrutiny	scrutiny	NOUN
cblr-2903	197	46	and	and	CCONJ
cblr-2903	197	47	conventional	conventional	ADJ
cblr-2903	197	48	administrative	administrative	ADJ
cblr-2903	197	49	programs.7	programs.7	NOUN
cblr-2903	197	50	9	9	NUM
cblr-2903	197	51	however	however	ADV
cblr-2903	197	52	,	,	PUNCT
cblr-2903	197	53	the	the	DET
cblr-2903	197	54	irs	irs	PROPN
cblr-2903	197	55	simply	simply	ADV
cblr-2903	197	56	does	do	AUX
cblr-2903	197	57	not	not	PART
cblr-2903	197	58	have	have	VERB
cblr-2903	197	59	the	the	DET
cblr-2903	197	60	staff	staff	NOUN
cblr-2903	197	61	or	or	CCONJ
cblr-2903	197	62	the	the	DET
cblr-2903	197	63	resources	resource	NOUN
cblr-2903	197	64	to	to	PART
cblr-2903	197	65	thwart	thwart	VERB
cblr-2903	197	66	every	every	DET
cblr-2903	197	67	shelter	shelter	NOUN
cblr-2903	197	68	it	it	PRON
cblr-2903	197	69	encounters.so	encounters.so	NUM
cblr-2903	197	70	moreover	moreover	ADV
cblr-2903	197	71	,	,	PUNCT
cblr-2903	197	72	investors	investor	NOUN
cblr-2903	197	73	and	and	CCONJ
cblr-2903	197	74	practitioners	practitioner	NOUN
cblr-2903	197	75	have	have	AUX
cblr-2903	197	76	continued	continue	VERB
cblr-2903	197	77	to	to	PART
cblr-2903	197	78	prevail	prevail	VERB
cblr-2903	197	79	through	through	ADP
cblr-2903	197	80	the	the	DET
cblr-2903	197	81	development	development	NOUN
cblr-2903	197	82	of	of	ADP
cblr-2903	197	83	unique	unique	ADJ
cblr-2903	197	84	strategies	strategy	NOUN
cblr-2903	197	85	designed	design	VERB
cblr-2903	197	86	to	to	PART
cblr-2903	197	87	circumvent	circumvent	VERB
cblr-2903	197	88	irs	irs	PROPN
cblr-2903	197	89	countermeasures	countermeasure	NOUN
cblr-2903	197	90	.	.	PUNCT
cblr-2903	197	91	"	"	PUNCT
cblr-2903	198	1	as	as	ADP
cblr-2903	198	2	part	part	NOUN
cblr-2903	198	3	of	of	ADP
cblr-2903	198	4	the	the	DET
cblr-2903	198	5	tax	tax	NOUN
cblr-2903	198	6	reform	reform	NOUN
cblr-2903	198	7	act	act	NOUN
cblr-2903	198	8	of	of	ADP
cblr-2903	198	9	1986	1986	NUM
cblr-2903	198	10	,	,	PUNCT
cblr-2903	198	11	congress	congress	PROPN
cblr-2903	198	12	enacted	enact	VERB
cblr-2903	198	13	certain	certain	ADJ
cblr-2903	198	14	provisions	provision	NOUN
cblr-2903	198	15	aimed	aim	VERB
cblr-2903	198	16	at	at	ADP
cblr-2903	198	17	curbing	curb	VERB
cblr-2903	198	18	the	the	DET
cblr-2903	198	19	use	use	NOUN
cblr-2903	198	20	of	of	ADP
cblr-2903	198	21	abusive	abusive	ADJ
cblr-2903	198	22	tax	tax	NOUN
cblr-2903	198	23	shelters.8	shelters.8	NOUN
cblr-2903	198	24	2	2	NUM
cblr-2903	198	25	the	the	DET
cblr-2903	198	26	tax	tax	NOUN
cblr-2903	198	27	reform	reform	NOUN
cblr-2903	198	28	act	act	NOUN
cblr-2903	198	29	of	of	ADP
cblr-2903	198	30	1986	1986	NUM
cblr-2903	198	31	was	be	AUX
cblr-2903	198	32	,	,	PUNCT
cblr-2903	198	33	at	at	ADP
cblr-2903	198	34	least	least	ADJ
cblr-2903	198	35	initially	initially	ADV
cblr-2903	198	36	,	,	PUNCT
cblr-2903	198	37	"	"	PUNCT
cblr-2903	198	38	see	see	VERB
cblr-2903	198	39	paul	paul	PROPN
cblr-2903	198	40	j.	j.	PROPN
cblr-2903	198	41	sax	sax	PROPN
cblr-2903	198	42	,	,	PUNCT
cblr-2903	198	43	lawyer	lawyer	NOUN
cblr-2903	198	44	responsibility	responsibility	NOUN
cblr-2903	198	45	in	in	ADP
cblr-2903	198	46	tax	tax	NOUN
cblr-2903	198	47	shelter	shelter	NOUN
cblr-2903	198	48	opinions	opinion	NOUN
cblr-2903	198	49	,	,	PUNCT
cblr-2903	198	50	34	34	NUM
cblr-2903	198	51	tax	tax	NOUN
cblr-2903	198	52	law	law	NOUN
cblr-2903	198	53	.	.	PUNCT
cblr-2903	199	1	5	5	NUM
cblr-2903	199	2	,	,	PUNCT
cblr-2903	199	3	6	6	NUM
cblr-2903	199	4	(	(	PUNCT
cblr-2903	199	5	1980	1980	NUM
cblr-2903	199	6	)	)	PUNCT
cblr-2903	199	7	.	.	PUNCT
cblr-2903	200	1	77	77	NUM
cblr-2903	201	1	i	i	PRON
cblr-2903	201	2	d.	d.	PROPN
cblr-2903	201	3	7	7	NUM
cblr-2903	201	4	see	see	VERB
cblr-2903	201	5	rostain	rostain	NOUN
cblr-2903	201	6	,	,	PUNCT
cblr-2903	201	7	supra	supra	PROPN
cblr-2903	201	8	note	note	NOUN
cblr-2903	201	9	2	2	NUM
cblr-2903	201	10	,	,	PUNCT
cblr-2903	201	11	at	at	ADP
cblr-2903	201	12	83	83	NUM
cblr-2903	201	13	.	.	PUNCT
cblr-2903	202	1	79	79	NUM
cblr-2903	203	1	i	i	PRON
cblr-2903	203	2	d.	d.	PROPN
cblr-2903	203	3	at	at	ADP
cblr-2903	203	4	87	87	NUM
cblr-2903	203	5	.	.	PUNCT
cblr-2903	204	1	8o	8o	PROPN
cblr-2903	204	2	see	see	VERB
cblr-2903	204	3	cassell	cassell	PROPN
cblr-2903	204	4	bryan	bryan	PROPN
cblr-2903	204	5	-	-	PUNCT
cblr-2903	204	6	low	low	ADJ
cblr-2903	204	7	,	,	PUNCT
cblr-2903	204	8	accounting	accounting	NOUN
cblr-2903	204	9	firms	firm	NOUN
cblr-2903	204	10	face	face	VERB
cblr-2903	204	11	backlash	backlash	NOUN
cblr-2903	204	12	over	over	ADP
cblr-2903	204	13	the	the	DET
cblr-2903	204	14	tax	tax	NOUN
cblr-2903	204	15	shelters	shelter	NOUN
cblr-2903	204	16	they	they	PRON
cblr-2903	204	17	sold	sell	VERB
cblr-2903	204	18	,	,	PUNCT
cblr-2903	204	19	wall	wall	PROPN
cblr-2903	204	20	st	st	PROPN
cblr-2903	204	21	.	.	PROPN
cblr-2903	204	22	j.	j.	PROPN
cblr-2903	204	23	,	,	PUNCT
cblr-2903	204	24	feb	feb	PROPN
cblr-2903	204	25	.	.	PROPN
cblr-2903	204	26	7	7	NUM
cblr-2903	204	27	,	,	PUNCT
cblr-2903	204	28	2003	2003	NUM
cblr-2903	204	29	,	,	PUNCT
cblr-2903	204	30	at	at	ADP
cblr-2903	204	31	al	al	PROPN
cblr-2903	204	32	(	(	PUNCT
cblr-2903	204	33	the	the	DET
cblr-2903	204	34	scope	scope	NOUN
cblr-2903	204	35	of	of	ADP
cblr-2903	204	36	the	the	DET
cblr-2903	204	37	tax	tax	NOUN
cblr-2903	204	38	-	-	PUNCT
cblr-2903	204	39	avoidance	avoidance	NOUN
cblr-2903	204	40	problem	problem	NOUN
cblr-2903	204	41	has	have	AUX
cblr-2903	204	42	reached	reach	VERB
cblr-2903	204	43	huge	huge	ADJ
cblr-2903	204	44	proportions	proportion	NOUN
cblr-2903	204	45	.	.	PUNCT
cblr-2903	205	1	during	during	ADP
cblr-2903	205	2	2002	2002	NUM
cblr-2903	205	3	,	,	PUNCT
cblr-2903	205	4	the	the	DET
cblr-2903	205	5	irs	irs	PROPN
cblr-2903	205	6	got	get	VERB
cblr-2903	205	7	information	information	NOUN
cblr-2903	205	8	suggesting	suggest	VERB
cblr-2903	205	9	that	that	SCONJ
cblr-2903	205	10	a	a	DET
cblr-2903	205	11	million	million	NUM
cblr-2903	205	12	taxpayers	taxpayer	NOUN
cblr-2903	205	13	could	could	AUX
cblr-2903	205	14	have	have	AUX
cblr-2903	205	15	been	be	AUX
cblr-2903	205	16	using	use	VERB
cblr-2903	205	17	one	one	NUM
cblr-2903	205	18	scheme	scheme	NOUN
cblr-2903	205	19	alone	alone	ADV
cblr-2903	205	20	-	-	PUNCT
cblr-2903	205	21	anonymous	anonymous	ADJ
cblr-2903	205	22	offshore	offshore	ADJ
cblr-2903	205	23	bank	bank	NOUN
cblr-2903	205	24	accounts	account	NOUN
cblr-2903	205	25	that	that	PRON
cblr-2903	205	26	allow	allow	VERB
cblr-2903	205	27	them	they	PRON
cblr-2903	205	28	to	to	PART
cblr-2903	205	29	hide	hide	VERB
cblr-2903	205	30	money	money	NOUN
cblr-2903	205	31	away	away	ADV
cblr-2903	205	32	yet	yet	ADV
cblr-2903	205	33	gain	gain	VERB
cblr-2903	205	34	access	access	NOUN
cblr-2903	205	35	to	to	ADP
cblr-2903	205	36	it	it	PRON
cblr-2903	205	37	through	through	ADP
cblr-2903	205	38	credit	credit	NOUN
cblr-2903	205	39	or	or	CCONJ
cblr-2903	205	40	debit	debit	NOUN
cblr-2903	205	41	cards	card	NOUN
cblr-2903	205	42	.	.	PUNCT
cblr-2903	206	1	the	the	DET
cblr-2903	206	2	irs	irs	PROPN
cblr-2903	206	3	confronts	confront	VERB
cblr-2903	206	4	82,100	82,100	NUM
cblr-2903	206	5	cases	case	NOUN
cblr-2903	206	6	of	of	ADP
cblr-2903	206	7	abusive	abusive	ADJ
cblr-2903	206	8	devices	device	NOUN
cblr-2903	206	9	a	a	DET
cblr-2903	206	10	year	year	NOUN
cblr-2903	206	11	,	,	PUNCT
cblr-2903	206	12	though	though	SCONJ
cblr-2903	206	13	it	it	PRON
cblr-2903	206	14	does	do	AUX
cblr-2903	206	15	n't	not	PART
cblr-2903	206	16	have	have	VERB
cblr-2903	206	17	the	the	DET
cblr-2903	206	18	staff	staff	NOUN
cblr-2903	206	19	to	to	PART
cblr-2903	206	20	pursue	pursue	VERB
cblr-2903	206	21	all	all	PRON
cblr-2903	206	22	of	of	ADP
cblr-2903	206	23	them	they	PRON
cblr-2903	206	24	,	,	PUNCT
cblr-2903	206	25	former	former	ADJ
cblr-2903	206	26	irs	irs	PROPN
cblr-2903	206	27	commissioner	commissioner	NOUN
cblr-2903	206	28	charles	charles	PROPN
cblr-2903	206	29	rossotti	rossotti	PROPN
cblr-2903	206	30	wrote	write	VERB
cblr-2903	206	31	in	in	ADP
cblr-2903	206	32	a	a	DET
cblr-2903	206	33	report	report	NOUN
cblr-2903	206	34	late	late	ADV
cblr-2903	206	35	last	last	ADJ
cblr-2903	206	36	year	year	NOUN
cblr-2903	206	37	.	.	PUNCT
cblr-2903	206	38	)	)	PUNCT
cblr-2903	206	39	.	.	PUNCT
cblr-2903	207	1	8	8	NUM
cblr-2903	207	2	see	see	VERB
cblr-2903	207	3	chirelstein	chirelstein	PROPN
cblr-2903	207	4	&	&	CCONJ
cblr-2903	207	5	zelenak	zelenak	PROPN
cblr-2903	207	6	,	,	PUNCT
cblr-2903	207	7	supra	supra	PROPN
cblr-2903	207	8	note	note	NOUN
cblr-2903	207	9	12	12	NUM
cblr-2903	207	10	,	,	PUNCT
cblr-2903	207	11	at	at	ADP
cblr-2903	207	12	1951	1951	NUM
cblr-2903	207	13	-	-	SYM
cblr-2903	207	14	52	52	NUM
cblr-2903	207	15	.	.	PUNCT
cblr-2903	207	16	82	82	NUM
cblr-2903	207	17	see	see	VERB
cblr-2903	207	18	soled	sole	VERB
cblr-2903	207	19	,	,	PUNCT
cblr-2903	207	20	supra	supra	NOUN
cblr-2903	207	21	note	note	NOUN
cblr-2903	207	22	3	3	NUM
cblr-2903	207	23	,	,	PUNCT
cblr-2903	207	24	at	at	ADP
cblr-2903	207	25	270	270	NUM
cblr-2903	207	26	-	-	SYM
cblr-2903	207	27	71	71	NUM
cblr-2903	207	28	;	;	PUNCT
cblr-2903	207	29	see	see	VERB
cblr-2903	207	30	also	also	ADV
cblr-2903	207	31	chirelstein	chirelstein	PROPN
cblr-2903	207	32	&	&	CCONJ
cblr-2903	207	33	zelenak	zelenak	PROPN
cblr-2903	207	34	,	,	PUNCT
cblr-2903	207	35	supra	supra	PROPN
cblr-2903	207	36	note	note	NOUN
cblr-2903	207	37	12	12	NUM
cblr-2903	207	38	,	,	PUNCT
cblr-2903	207	39	at	at	ADP
cblr-2903	207	40	1951	1951	NUM
cblr-2903	207	41	-	-	SYM
cblr-2903	207	42	52	52	NUM
cblr-2903	207	43	;	;	PUNCT
cblr-2903	207	44	rostain	rostain	NOUN
cblr-2903	207	45	,	,	PUNCT
cblr-2903	207	46	supra	supra	PROPN
cblr-2903	207	47	note	note	NOUN
cblr-2903	207	48	2	2	NUM
cblr-2903	207	49	,	,	PUNCT
cblr-2903	207	50	at	at	ADP
cblr-2903	207	51	83	83	NUM
cblr-2903	207	52	;	;	PUNCT
cblr-2903	207	53	joseph	joseph	PROPN
cblr-2903	207	54	bankman	bankman	PROPN
cblr-2903	207	55	,	,	PUNCT
cblr-2903	207	56	the	the	DET
cblr-2903	207	57	new	new	ADJ
cblr-2903	207	58	market	market	NOUN
cblr-2903	207	59	for	for	ADP
cblr-2903	207	60	tax	tax	NOUN
cblr-2903	207	61	shelters	shelter	NOUN
cblr-2903	207	62	,	,	PUNCT
cblr-2903	207	63	83	83	NUM
cblr-2903	207	64	tax	tax	NOUN
cblr-2903	207	65	notes	note	NOUN
cblr-2903	207	66	1775	1775	NUM
cblr-2903	207	67	,	,	PUNCT
cblr-2903	207	68	1776	1776	NUM
cblr-2903	207	69	(	(	PUNCT
cblr-2903	207	70	1999	1999	NUM
cblr-2903	207	71	)	)	PUNCT
cblr-2903	207	72	;	;	PUNCT
cblr-2903	207	73	george	george	PROPN
cblr-2903	207	74	no	no	PROPN
cblr-2903	207	75	.	.	PUNCT
cblr-2903	207	76	1:2581	1:2581	NUM
cblr-2903	207	77	the	the	DET
cblr-2903	207	78	tax	tax	NOUN
cblr-2903	207	79	la	la	PROPN
cblr-2903	207	80	wyer	wyer	PROPN
cblr-2903	207	81	's	's	PART
cblr-2903	207	82	dilemma	dilemma	PROPN
cblr-2903	207	83	271	271	NUM
cblr-2903	207	84	columbia	columbia	PROPN
cblr-2903	207	85	business	business	NOUN
cblr-2903	207	86	law	law	PROPN
cblr-2903	207	87	review	review	VERB
cblr-2903	207	88	one	one	NUM
cblr-2903	207	89	of	of	ADP
cblr-2903	207	90	the	the	DET
cblr-2903	207	91	most	most	ADV
cblr-2903	207	92	successful	successful	ADJ
cblr-2903	207	93	initiatives	initiative	NOUN
cblr-2903	207	94	in	in	ADP
cblr-2903	207	95	preventing	prevent	VERB
cblr-2903	207	96	tax	tax	NOUN
cblr-2903	207	97	shelter	shelter	NOUN
cblr-2903	207	98	activity	activity	NOUN
cblr-2903	207	99	.	.	PUNCT
cblr-2903	207	100	"	"	PUNCT
cblr-2903	208	1	however	however	ADV
cblr-2903	208	2	,	,	PUNCT
cblr-2903	208	3	as	as	SCONJ
cblr-2903	208	4	professor	professor	NOUN
cblr-2903	208	5	soled	sole	VERB
cblr-2903	208	6	has	have	AUX
cblr-2903	208	7	offered	offer	VERB
cblr-2903	208	8	,	,	PUNCT
cblr-2903	208	9	"	"	PUNCT
cblr-2903	208	10	this	this	DET
cblr-2903	208	11	overly	overly	ADV
cblr-2903	208	12	optimistic	optimistic	ADJ
cblr-2903	208	13	attitude	attitude	NOUN
cblr-2903	208	14	quickly	quickly	ADV
cblr-2903	208	15	gave	give	VERB
cblr-2903	208	16	way	way	NOUN
cblr-2903	208	17	to	to	ADP
cblr-2903	208	18	a	a	DET
cblr-2903	208	19	much	much	ADV
cblr-2903	208	20	grimmer	grim	ADJ
cblr-2903	208	21	reality	reality	NOUN
cblr-2903	208	22	:	:	PUNCT
cblr-2903	208	23	tax	tax	NOUN
cblr-2903	208	24	practitioners	practitioner	NOUN
cblr-2903	208	25	'	'	PART
cblr-2903	208	26	ingenuity	ingenuity	NOUN
cblr-2903	208	27	and	and	CCONJ
cblr-2903	208	28	taxpayers	taxpayer	NOUN
cblr-2903	208	29	'	'	PART
cblr-2903	208	30	greed	greed	NOUN
cblr-2903	208	31	resulted	result	VERB
cblr-2903	208	32	in	in	ADP
cblr-2903	208	33	the	the	DET
cblr-2903	208	34	circumvention	circumvention	NOUN
cblr-2903	208	35	of	of	ADP
cblr-2903	208	36	these	these	DET
cblr-2903	208	37	safeguards	safeguard	NOUN
cblr-2903	208	38	,	,	PUNCT
cblr-2903	208	39	resulting	result	VERB
cblr-2903	208	40	in	in	ADP
cblr-2903	208	41	an	an	DET
cblr-2903	208	42	onslaught	onslaught	NOUN
cblr-2903	208	43	of	of	ADP
cblr-2903	208	44	abusive	abusive	ADJ
cblr-2903	208	45	tax	tax	NOUN
cblr-2903	208	46	shelters	shelter	NOUN
cblr-2903	208	47	that	that	PRON
cblr-2903	208	48	have	have	AUX
cblr-2903	208	49	cost	cost	VERB
cblr-2903	208	50	the	the	DET
cblr-2903	208	51	nation	nation	NOUN
cblr-2903	208	52	's	's	PART
cblr-2903	208	53	coffers	coffer	NOUN
cblr-2903	208	54	billions	billion	NOUN
cblr-2903	208	55	of	of	ADP
cblr-2903	208	56	dollars	dollar	NOUN
cblr-2903	208	57	in	in	ADP
cblr-2903	208	58	lost	lose	VERB
cblr-2903	208	59	tax	tax	NOUN
cblr-2903	208	60	revenue	revenue	NOUN
cblr-2903	208	61	.	.	PUNCT
cblr-2903	209	1	"	"	PUNCT
cblr-2903	209	2	"	"	PUNCT
cblr-2903	209	3	b.	b.	VERB
cblr-2903	209	4	the	the	DET
cblr-2903	209	5	rise	rise	NOUN
cblr-2903	209	6	of	of	ADP
cblr-2903	209	7	the	the	DET
cblr-2903	209	8	modern	modern	ADJ
cblr-2903	209	9	tax	tax	NOUN
cblr-2903	209	10	shelter	shelter	NOUN
cblr-2903	209	11	industry	industry	NOUN
cblr-2903	209	12	recently	recently	ADV
cblr-2903	209	13	,	,	PUNCT
cblr-2903	209	14	a	a	DET
cblr-2903	209	15	new	new	ADJ
cblr-2903	209	16	era	era	NOUN
cblr-2903	209	17	of	of	ADP
cblr-2903	209	18	tax	tax	NOUN
cblr-2903	209	19	shelters	shelter	NOUN
cblr-2903	209	20	has	have	AUX
cblr-2903	209	21	emerged	emerge	VERB
cblr-2903	209	22	.	.	PUNCT
cblr-2903	210	1	the	the	DET
cblr-2903	210	2	economic	economic	ADJ
cblr-2903	210	3	boom	boom	NOUN
cblr-2903	210	4	of	of	ADP
cblr-2903	210	5	the	the	DET
cblr-2903	210	6	1990s	1990	NOUN
cblr-2903	210	7	produced	produce	VERB
cblr-2903	210	8	a	a	DET
cblr-2903	210	9	large	large	ADJ
cblr-2903	210	10	class	class	NOUN
cblr-2903	210	11	of	of	ADP
cblr-2903	210	12	wealthy	wealthy	ADJ
cblr-2903	210	13	taxpayers	taxpayer	NOUN
cblr-2903	210	14	,	,	PUNCT
cblr-2903	210	15	the	the	DET
cblr-2903	210	16	majority	majority	NOUN
cblr-2903	210	17	of	of	ADP
cblr-2903	210	18	whom	whom	PRON
cblr-2903	210	19	were	be	AUX
cblr-2903	210	20	unfamiliar	unfamiliar	ADJ
cblr-2903	210	21	with	with	ADP
cblr-2903	210	22	the	the	DET
cblr-2903	210	23	complexities	complexity	NOUN
cblr-2903	210	24	of	of	ADP
cblr-2903	210	25	the	the	DET
cblr-2903	210	26	tax	tax	NOUN
cblr-2903	210	27	laws	law	NOUN
cblr-2903	210	28	.	.	PUNCT
cblr-2903	210	29	"	"	PUNCT
cblr-2903	211	1	this	this	DET
cblr-2903	211	2	period	period	NOUN
cblr-2903	211	3	of	of	ADP
cblr-2903	211	4	financial	financial	ADJ
cblr-2903	211	5	prosperity	prosperity	NOUN
cblr-2903	211	6	also	also	ADV
cblr-2903	211	7	gave	give	VERB
cblr-2903	211	8	rise	rise	NOUN
cblr-2903	211	9	to	to	ADP
cblr-2903	211	10	a	a	DET
cblr-2903	211	11	new	new	ADJ
cblr-2903	211	12	era	era	NOUN
cblr-2903	211	13	of	of	ADP
cblr-2903	211	14	corporate	corporate	ADJ
cblr-2903	211	15	tax	tax	NOUN
cblr-2903	211	16	shelters	shelter	NOUN
cblr-2903	211	17	,	,	PUNCT
cblr-2903	211	18	which	which	PRON
cblr-2903	211	19	flourished	flourish	VERB
cblr-2903	211	20	over	over	ADP
cblr-2903	211	21	the	the	DET
cblr-2903	211	22	next	next	ADJ
cblr-2903	211	23	decade.8	decade.8	PROPN
cblr-2903	211	24	6	6	NUM
cblr-2903	211	25	meanwhile	meanwhile	ADV
cblr-2903	211	26	,	,	PUNCT
cblr-2903	211	27	tax	tax	NOUN
cblr-2903	211	28	departments	department	NOUN
cblr-2903	211	29	at	at	ADP
cblr-2903	211	30	many	many	ADJ
cblr-2903	211	31	large	large	ADJ
cblr-2903	211	32	companies	company	NOUN
cblr-2903	211	33	faced	face	VERB
cblr-2903	211	34	pressure	pressure	NOUN
cblr-2903	211	35	from	from	ADP
cblr-2903	211	36	management	management	NOUN
cblr-2903	211	37	to	to	PART
cblr-2903	211	38	act	act	VERB
cblr-2903	211	39	as	as	ADP
cblr-2903	211	40	profit	profit	NOUN
cblr-2903	211	41	centers	center	NOUN
cblr-2903	211	42	,	,	PUNCT
cblr-2903	211	43	rather	rather	ADV
cblr-2903	211	44	than	than	ADP
cblr-2903	211	45	focusing	focus	VERB
cblr-2903	211	46	solely	solely	ADV
cblr-2903	211	47	on	on	ADP
cblr-2903	211	48	legal	legal	ADJ
cblr-2903	211	49	compliance	compliance	NOUN
cblr-2903	211	50	.	.	PUNCT
cblr-2903	212	1	many	many	ADJ
cblr-2903	212	2	tax	tax	NOUN
cblr-2903	212	3	lawyers	lawyer	NOUN
cblr-2903	212	4	and	and	CCONJ
cblr-2903	212	5	accounting	accounting	NOUN
cblr-2903	212	6	firms	firm	NOUN
cblr-2903	212	7	saw	see	VERB
cblr-2903	212	8	this	this	DET
cblr-2903	212	9	series	series	NOUN
cblr-2903	212	10	of	of	ADP
cblr-2903	212	11	developments	development	NOUN
cblr-2903	212	12	as	as	ADP
cblr-2903	212	13	an	an	DET
cblr-2903	212	14	opportunity	opportunity	NOUN
cblr-2903	212	15	to	to	PART
cblr-2903	212	16	promote	promote	VERB
cblr-2903	212	17	tax	tax	NOUN
cblr-2903	212	18	shelter	shelter	NOUN
cblr-2903	212	19	strategies	strategy	NOUN
cblr-2903	212	20	to	to	ADP
cblr-2903	212	21	both	both	CCONJ
cblr-2903	212	22	wealthy	wealthy	ADJ
cblr-2903	212	23	investors	investor	NOUN
cblr-2903	212	24	and	and	CCONJ
cblr-2903	212	25	corporate	corporate	ADJ
cblr-2903	212	26	clients	client	NOUN
cblr-2903	212	27	.	.	PUNCT
cblr-2903	212	28	"	"	PUNCT
cblr-2903	213	1	advisers	adviser	NOUN
cblr-2903	213	2	designed	design	VERB
cblr-2903	213	3	schemes	scheme	NOUN
cblr-2903	213	4	to	to	PART
cblr-2903	213	5	serve	serve	VERB
cblr-2903	213	6	ostensibly	ostensibly	ADV
cblr-2903	213	7	as	as	ADP
cblr-2903	213	8	legal	legal	ADJ
cblr-2903	213	9	shields	shield	NOUN
cblr-2903	213	10	for	for	ADP
cblr-2903	213	11	profits	profit	NOUN
cblr-2903	213	12	and	and	CCONJ
cblr-2903	213	13	capital	capital	NOUN
cblr-2903	213	14	gains	gain	NOUN
cblr-2903	213	15	.	.	PUNCT
cblr-2903	213	16	"	"	PUNCT
cblr-2903	214	1	while	while	SCONJ
cblr-2903	214	2	these	these	DET
cblr-2903	214	3	activities	activity	NOUN
cblr-2903	214	4	did	do	AUX
cblr-2903	214	5	not	not	PART
cblr-2903	214	6	constitute	constitute	VERB
cblr-2903	214	7	an	an	DET
cblr-2903	214	8	entirely	entirely	ADV
cblr-2903	214	9	new	new	ADJ
cblr-2903	214	10	enterprise	enterprise	NOUN
cblr-2903	214	11	,	,	PUNCT
cblr-2903	214	12	this	this	DET
cblr-2903	214	13	period	period	NOUN
cblr-2903	214	14	was	be	AUX
cblr-2903	214	15	distinguished	distinguish	VERB
cblr-2903	214	16	by	by	ADP
cblr-2903	214	17	the	the	DET
cblr-2903	214	18	energy	energy	PROPN
cblr-2903	214	19	k.	k.	PROPN
cblr-2903	214	20	yin	yin	PROPN
cblr-2903	214	21	,	,	PUNCT
cblr-2903	214	22	getting	get	VERB
cblr-2903	214	23	serious	serious	ADJ
cblr-2903	214	24	about	about	ADP
cblr-2903	214	25	corporate	corporate	ADJ
cblr-2903	214	26	tax	tax	NOUN
cblr-2903	214	27	shelters	shelter	NOUN
cblr-2903	214	28	:	:	PUNCT
cblr-2903	214	29	taking	take	VERB
cblr-2903	214	30	a	a	DET
cblr-2903	214	31	lesson	lesson	NOUN
cblr-2903	214	32	from	from	ADP
cblr-2903	214	33	history	history	NOUN
cblr-2903	214	34	,	,	PUNCT
cblr-2903	214	35	54	54	NUM
cblr-2903	214	36	smu	smu	PROPN
cblr-2903	214	37	l.	l.	PROPN
cblr-2903	214	38	rev	rev	PROPN
cblr-2903	214	39	.	.	PROPN
cblr-2903	214	40	209	209	NUM
cblr-2903	214	41	,	,	PUNCT
cblr-2903	214	42	218	218	NUM
cblr-2903	214	43	-	-	SYM
cblr-2903	214	44	19	19	NUM
cblr-2903	214	45	(	(	PUNCT
cblr-2903	214	46	2001	2001	NUM
cblr-2903	214	47	)	)	PUNCT
cblr-2903	214	48	.	.	PUNCT
cblr-2903	215	1	a	a	DET
cblr-2903	215	2	see	see	VERB
cblr-2903	215	3	chirelstein	chirelstein	PROPN
cblr-2903	215	4	&	&	CCONJ
cblr-2903	215	5	zelenak	zelenak	PROPN
cblr-2903	215	6	,	,	PUNCT
cblr-2903	215	7	supra	supra	PROPN
cblr-2903	215	8	note	note	NOUN
cblr-2903	215	9	12	12	NUM
cblr-2903	215	10	,	,	PUNCT
cblr-2903	215	11	at	at	ADP
cblr-2903	215	12	1951	1951	NUM
cblr-2903	215	13	-	-	SYM
cblr-2903	215	14	52	52	NUM
cblr-2903	215	15	.	.	PUNCT
cblr-2903	216	1	*	*	PUNCT
cblr-2903	216	2	soled	sole	VERB
cblr-2903	216	3	,	,	PUNCT
cblr-2903	216	4	supra	supra	NOUN
cblr-2903	216	5	note	note	NOUN
cblr-2903	216	6	3	3	NUM
cblr-2903	216	7	,	,	PUNCT
cblr-2903	216	8	at	at	ADP
cblr-2903	216	9	330	330	NUM
cblr-2903	216	10	.	.	PUNCT
cblr-2903	217	1	bryan	bryan	PROPN
cblr-2903	217	2	-	-	PUNCT
cblr-2903	217	3	low	low	ADJ
cblr-2903	217	4	,	,	PUNCT
cblr-2903	217	5	supra	supra	ADJ
cblr-2903	217	6	note	note	NOUN
cblr-2903	217	7	84	84	NUM
cblr-2903	217	8	,	,	PUNCT
cblr-2903	217	9	at	at	ADP
cblr-2903	217	10	al	al	PROPN
cblr-2903	217	11	.	.	PUNCT
cblr-2903	218	1	*	*	PUNCT
cblr-2903	218	2	rostain	rostain	PROPN
cblr-2903	218	3	,	,	PUNCT
cblr-2903	218	4	supra	supra	PROPN
cblr-2903	218	5	note	note	NOUN
cblr-2903	218	6	2	2	NUM
cblr-2903	218	7	,	,	PUNCT
cblr-2903	218	8	at	at	ADP
cblr-2903	218	9	83	83	NUM
cblr-2903	218	10	.	.	PUNCT
cblr-2903	218	11	7	7	NUM
cblr-2903	219	1	i	i	PRON
cblr-2903	219	2	d.	d.	PROPN
cblr-2903	219	3	at	at	ADP
cblr-2903	219	4	86	86	NUM
cblr-2903	219	5	.	.	PUNCT
cblr-2903	219	6	"	"	PUNCT
cblr-2903	219	7	see	see	VERB
cblr-2903	219	8	bryan	bryan	PROPN
cblr-2903	219	9	-	-	PUNCT
cblr-2903	219	10	low	low	ADJ
cblr-2903	219	11	,	,	PUNCT
cblr-2903	219	12	supra	supra	ADJ
cblr-2903	219	13	note	note	NOUN
cblr-2903	219	14	84	84	NUM
cblr-2903	219	15	,	,	PUNCT
cblr-2903	219	16	at	at	ADP
cblr-2903	219	17	al	al	PROPN
cblr-2903	219	18	(	(	PUNCT
cblr-2903	219	19	describing	describe	VERB
cblr-2903	219	20	the	the	DET
cblr-2903	219	21	developments	development	NOUN
cblr-2903	219	22	in	in	ADP
cblr-2903	219	23	the	the	DET
cblr-2903	219	24	1990s	1990s	NUM
cblr-2903	219	25	that	that	PRON
cblr-2903	219	26	provided	provide	VERB
cblr-2903	219	27	a	a	DET
cblr-2903	219	28	springboard	springboard	NOUN
cblr-2903	219	29	for	for	ADP
cblr-2903	219	30	new	new	ADJ
cblr-2903	219	31	profit	profit	NOUN
cblr-2903	219	32	opportunities	opportunity	NOUN
cblr-2903	219	33	from	from	ADP
cblr-2903	219	34	the	the	DET
cblr-2903	219	35	use	use	NOUN
cblr-2903	219	36	of	of	ADP
cblr-2903	219	37	tax	tax	NOUN
cblr-2903	219	38	shelter	shelter	NOUN
cblr-2903	219	39	schemes	scheme	NOUN
cblr-2903	219	40	)	)	PUNCT
cblr-2903	219	41	.	.	PUNCT
cblr-2903	220	1	9	9	NUM
cblr-2903	220	2	see	see	VERB
cblr-2903	220	3	i	i	PROPN
cblr-2903	220	4	d.	d.	PROPN
cblr-2903	220	5	(	(	PUNCT
cblr-2903	220	6	"	"	PUNCT
cblr-2903	220	7	so	so	ADV
cblr-2903	220	8	big	big	ADJ
cblr-2903	220	9	accounting	accounting	NOUN
cblr-2903	220	10	firms	firm	NOUN
cblr-2903	220	11	formed	form	VERB
cblr-2903	220	12	teams	team	NOUN
cblr-2903	220	13	dedicated	dedicate	VERB
cblr-2903	220	14	to	to	ADP
cblr-2903	220	15	promoting	promote	VERB
cblr-2903	220	16	high	high	ADJ
cblr-2903	220	17	-	-	PUNCT
cblr-2903	220	18	margin	margin	NOUN
cblr-2903	220	19	tax	tax	NOUN
cblr-2903	220	20	strategies	strategy	NOUN
cblr-2903	220	21	.	.	PUNCT
cblr-2903	221	1	fees	fee	NOUN
cblr-2903	221	2	to	to	ADP
cblr-2903	221	3	the	the	DET
cblr-2903	221	4	accounting	accounting	NOUN
cblr-2903	221	5	firm	firm	NOUN
cblr-2903	221	6	ranged	range	VERB
cblr-2903	221	7	from	from	ADP
cblr-2903	221	8	10	10	NUM
cblr-2903	221	9	%	%	NOUN
cblr-2903	221	10	to	to	PART
cblr-2903	221	11	40	40	NUM
cblr-2903	221	12	%	%	NOUN
cblr-2903	221	13	of	of	ADP
cblr-2903	221	14	taxes	taxis	NOUN
cblr-2903	221	15	saved	save	VERB
cblr-2903	221	16	.	.	PUNCT
cblr-2903	222	1	the	the	DET
cblr-2903	222	2	individual	individual	ADJ
cblr-2903	222	3	tax	tax	NOUN
cblr-2903	222	4	salesmen	salesman	NOUN
cblr-2903	222	5	who	who	PRON
cblr-2903	222	6	snagged	snag	VERB
cblr-2903	222	7	deals	deal	NOUN
cblr-2903	222	8	could	could	AUX
cblr-2903	222	9	get	get	VERB
cblr-2903	222	10	up	up	ADP
cblr-2903	222	11	to	to	PART
cblr-2903	222	12	10	10	NUM
cblr-2903	222	13	%	%	NOUN
cblr-2903	222	14	of	of	ADP
cblr-2903	222	15	this	this	PRON
cblr-2903	222	16	.	.	PUNCT
cblr-2903	222	17	"	"	PUNCT
cblr-2903	222	18	)	)	PUNCT
cblr-2903	222	19	.	.	PUNCT
cblr-2903	223	1	272	272	NUM
cblr-2903	224	1	[	[	X
cblr-2903	224	2	vol	vol	NOUN
cblr-2903	224	3	.	.	PUNCT
cblr-2903	224	4	2011	2011	NUM
cblr-2903	225	1	that	that	SCONJ
cblr-2903	225	2	large	large	ADJ
cblr-2903	225	3	accounting	accounting	NOUN
cblr-2903	225	4	firms	firm	NOUN
cblr-2903	225	5	devoted	devote	VERB
cblr-2903	225	6	to	to	ADP
cblr-2903	225	7	devising	devise	VERB
cblr-2903	225	8	strategies	strategy	NOUN
cblr-2903	225	9	and	and	CCONJ
cblr-2903	225	10	the	the	DET
cblr-2903	225	11	size	size	NOUN
cblr-2903	225	12	of	of	ADP
cblr-2903	225	13	their	their	PRON
cblr-2903	225	14	marketing	marketing	NOUN
cblr-2903	225	15	efforts	effort	NOUN
cblr-2903	225	16	.	.	PUNCT
cblr-2903	226	1	0	0	NUM
cblr-2903	226	2	large	large	ADJ
cblr-2903	226	3	-	-	PUNCT
cblr-2903	226	4	scale	scale	NOUN
cblr-2903	226	5	tax	tax	NOUN
cblr-2903	226	6	shelter	shelter	NOUN
cblr-2903	226	7	strategies	strategy	NOUN
cblr-2903	226	8	were	be	AUX
cblr-2903	226	9	particularly	particularly	ADV
cblr-2903	226	10	successful	successful	ADJ
cblr-2903	226	11	for	for	ADP
cblr-2903	226	12	accounting	accounting	NOUN
cblr-2903	226	13	firms	firm	NOUN
cblr-2903	226	14	because	because	SCONJ
cblr-2903	226	15	,	,	PUNCT
cblr-2903	226	16	once	once	ADV
cblr-2903	226	17	devised	devise	VERB
cblr-2903	226	18	,	,	PUNCT
cblr-2903	226	19	they	they	PRON
cblr-2903	226	20	could	could	AUX
cblr-2903	226	21	be	be	AUX
cblr-2903	226	22	marketed	market	VERB
cblr-2903	226	23	to	to	ADP
cblr-2903	226	24	thousands	thousand	NOUN
cblr-2903	226	25	of	of	ADP
cblr-2903	226	26	clients	client	NOUN
cblr-2903	226	27	.	.	PUNCT
cblr-2903	227	1	"1	"1	NOUN
cblr-2903	227	2	these	these	DET
cblr-2903	227	3	mass	mass	NOUN
cblr-2903	227	4	-	-	PUNCT
cblr-2903	227	5	marketed	market	VERB
cblr-2903	227	6	strategies	strategy	NOUN
cblr-2903	227	7	came	come	VERB
cblr-2903	227	8	to	to	PART
cblr-2903	227	9	be	be	AUX
cblr-2903	227	10	known	know	VERB
cblr-2903	227	11	by	by	ADP
cblr-2903	227	12	various	various	ADJ
cblr-2903	227	13	names	name	NOUN
cblr-2903	227	14	and	and	CCONJ
cblr-2903	227	15	acronyms	acronym	NOUN
cblr-2903	227	16	(	(	PUNCT
cblr-2903	227	17	son	son	NOUN
cblr-2903	227	18	of	of	ADP
cblr-2903	227	19	boss	boss	NOUN
cblr-2903	227	20	,	,	PUNCT
cblr-2903	227	21	blips	blip	NOUN
cblr-2903	227	22	,	,	PUNCT
cblr-2903	227	23	flip	flip	NOUN
cblr-2903	227	24	,	,	PUNCT
cblr-2903	227	25	opis	opis	PROPN
cblr-2903	227	26	)	)	PUNCT
cblr-2903	227	27	,	,	PUNCT
cblr-2903	227	28	but	but	CCONJ
cblr-2903	227	29	they	they	PRON
cblr-2903	227	30	all	all	PRON
cblr-2903	227	31	shared	share	VERB
cblr-2903	227	32	a	a	DET
cblr-2903	227	33	similar	similar	ADJ
cblr-2903	227	34	purpose	purpose	NOUN
cblr-2903	227	35	of	of	ADP
cblr-2903	227	36	shielding	shielding	NOUN
cblr-2903	227	37	taxpayers	taxpayer	NOUN
cblr-2903	227	38	from	from	ADP
cblr-2903	227	39	federal	federal	ADJ
cblr-2903	227	40	and	and	CCONJ
cblr-2903	227	41	state	state	NOUN
cblr-2903	227	42	taxes.92	taxes.92	PRON
cblr-2903	227	43	this	this	DET
cblr-2903	227	44	practice	practice	NOUN
cblr-2903	227	45	of	of	ADP
cblr-2903	227	46	producing	produce	VERB
cblr-2903	227	47	largely	largely	ADV
cblr-2903	227	48	standardized	standardized	ADJ
cblr-2903	227	49	tax	tax	NOUN
cblr-2903	227	50	shelter	shelter	NOUN
cblr-2903	227	51	products	product	NOUN
cblr-2903	227	52	is	be	AUX
cblr-2903	227	53	clearly	clearly	ADV
cblr-2903	227	54	distinguishable	distinguishable	ADJ
cblr-2903	227	55	from	from	ADP
cblr-2903	227	56	the	the	DET
cblr-2903	227	57	established	establish	VERB
cblr-2903	227	58	practice	practice	NOUN
cblr-2903	227	59	of	of	ADP
cblr-2903	227	60	bespoken	bespoken	ADJ
cblr-2903	227	61	individualized	individualized	ADJ
cblr-2903	227	62	tax	tax	NOUN
cblr-2903	227	63	planning	planning	NOUN
cblr-2903	227	64	for	for	ADP
cblr-2903	227	65	individuals	individual	NOUN
cblr-2903	227	66	and	and	CCONJ
cblr-2903	227	67	corporations	corporation	NOUN
cblr-2903	227	68	.	.	PUNCT
cblr-2903	228	1	during	during	ADP
cblr-2903	228	2	the	the	DET
cblr-2903	228	3	same	same	ADJ
cblr-2903	228	4	time	time	NOUN
cblr-2903	228	5	that	that	PRON
cblr-2903	228	6	tax	tax	NOUN
cblr-2903	228	7	advisers	adviser	NOUN
cblr-2903	228	8	were	be	AUX
cblr-2903	228	9	reaping	reap	VERB
cblr-2903	228	10	huge	huge	ADJ
cblr-2903	228	11	rewards	reward	NOUN
cblr-2903	228	12	through	through	ADP
cblr-2903	228	13	large	large	ADJ
cblr-2903	228	14	-	-	PUNCT
cblr-2903	228	15	scale	scale	NOUN
cblr-2903	228	16	tax	tax	NOUN
cblr-2903	228	17	shelters	shelter	NOUN
cblr-2903	228	18	,	,	PUNCT
cblr-2903	228	19	the	the	DET
cblr-2903	228	20	irs	irs	PROPN
cblr-2903	228	21	was	be	AUX
cblr-2903	228	22	cracking	crack	VERB
cblr-2903	228	23	down.9	down.9	NOUN
cblr-2903	228	24	3	3	NUM
cblr-2903	228	25	recognizing	recognize	VERB
cblr-2903	228	26	that	that	SCONJ
cblr-2903	228	27	it	it	PRON
cblr-2903	228	28	could	could	AUX
cblr-2903	228	29	not	not	PART
cblr-2903	228	30	prevent	prevent	VERB
cblr-2903	228	31	new	new	ADJ
cblr-2903	228	32	types	type	NOUN
cblr-2903	228	33	of	of	ADP
cblr-2903	228	34	abusive	abusive	ADJ
cblr-2903	228	35	tax	tax	NOUN
cblr-2903	228	36	shelter	shelter	NOUN
cblr-2903	228	37	strategies	strategy	NOUN
cblr-2903	228	38	from	from	ADP
cblr-2903	228	39	forming	form	VERB
cblr-2903	228	40	,	,	PUNCT
cblr-2903	228	41	the	the	DET
cblr-2903	228	42	irs	irs	PROPN
cblr-2903	228	43	focused	focus	VERB
cblr-2903	228	44	increasingly	increasingly	ADV
cblr-2903	228	45	on	on	ADP
cblr-2903	228	46	the	the	DET
cblr-2903	228	47	promoters	promoter	NOUN
cblr-2903	228	48	of	of	ADP
cblr-2903	228	49	the	the	DET
cblr-2903	228	50	strategies	strategy	NOUN
cblr-2903	228	51	.	.	PUNCT
cblr-2903	228	52	"	"	PUNCT
cblr-2903	229	1	initially	initially	ADV
cblr-2903	229	2	,	,	PUNCT
cblr-2903	229	3	the	the	DET
cblr-2903	229	4	government	government	NOUN
cblr-2903	229	5	primarily	primarily	ADV
cblr-2903	229	6	targeted	target	VERB
cblr-2903	229	7	accounting	accounting	NOUN
cblr-2903	229	8	and	and	CCONJ
cblr-2903	229	9	investment	investment	NOUN
cblr-2903	229	10	firms	firm	NOUN
cblr-2903	229	11	in	in	ADP
cblr-2903	229	12	its	its	PRON
cblr-2903	229	13	war	war	NOUN
cblr-2903	229	14	against	against	ADP
cblr-2903	229	15	tax	tax	NOUN
cblr-2903	229	16	shelters	shelter	NOUN
cblr-2903	229	17	.	.	PUNCT
cblr-2903	230	1	gradually	gradually	ADV
cblr-2903	230	2	,	,	PUNCT
cblr-2903	230	3	however	however	ADV
cblr-2903	230	4	,	,	PUNCT
cblr-2903	230	5	its	its	PRON
cblr-2903	230	6	attention	attention	NOUN
cblr-2903	230	7	shifted	shift	VERB
cblr-2903	230	8	to	to	ADP
cblr-2903	230	9	the	the	DET
cblr-2903	230	10	law	law	NOUN
cblr-2903	230	11	firms	firm	NOUN
cblr-2903	230	12	that	that	PRON
cblr-2903	230	13	provided	provide	VERB
cblr-2903	230	14	legal	legal	ADJ
cblr-2903	230	15	opinions	opinion	NOUN
cblr-2903	230	16	justifying	justify	VERB
cblr-2903	230	17	the	the	DET
cblr-2903	230	18	use	use	NOUN
cblr-2903	230	19	of	of	ADP
cblr-2903	230	20	the	the	DET
cblr-2903	230	21	tax	tax	NOUN
cblr-2903	230	22	shelter	shelter	NOUN
cblr-2903	230	23	strategies	strategy	NOUN
cblr-2903	230	24	.	.	PUNCT
cblr-2903	230	25	"	"	PUNCT
cblr-2903	231	1	c.	c.	NOUN
cblr-2903	231	2	the	the	DET
cblr-2903	231	3	importance	importance	NOUN
cblr-2903	231	4	of	of	ADP
cblr-2903	231	5	legal	legal	ADJ
cblr-2903	231	6	opinions	opinion	NOUN
cblr-2903	231	7	in	in	ADP
cblr-2903	231	8	the	the	DET
cblr-2903	231	9	tax	tax	NOUN
cblr-2903	231	10	shelter	shelter	NOUN
cblr-2903	231	11	industry	industry	NOUN
cblr-2903	231	12	to	to	PART
cblr-2903	231	13	provide	provide	VERB
cblr-2903	231	14	much	much	ADV
cblr-2903	231	15	-	-	PUNCT
cblr-2903	231	16	needed	need	VERB
cblr-2903	231	17	comfort	comfort	NOUN
cblr-2903	231	18	,	,	PUNCT
cblr-2903	231	19	individual	individual	ADJ
cblr-2903	231	20	taxpayers	taxpayer	NOUN
cblr-2903	231	21	,	,	PUNCT
cblr-2903	231	22	businesses	business	NOUN
cblr-2903	231	23	,	,	PUNCT
cblr-2903	231	24	and	and	CCONJ
cblr-2903	231	25	tax	tax	NOUN
cblr-2903	231	26	shelter	shelter	NOUN
cblr-2903	231	27	promoters	promoter	NOUN
cblr-2903	231	28	sought	seek	VERB
cblr-2903	231	29	the	the	DET
cblr-2903	231	30	services	service	NOUN
cblr-2903	231	31	of	of	ADP
cblr-2903	231	32	90	90	NUM
cblr-2903	231	33	i	i	PROPN
cblr-2903	231	34	d.	d.	PROPN
cblr-2903	231	35	91	91	NUM
cblr-2903	232	1	i	i	PRON
cblr-2903	232	2	d.	d.	PROPN
cblr-2903	232	3	92	92	NUM
cblr-2903	232	4	see	see	VERB
cblr-2903	232	5	i	i	PROPN
cblr-2903	232	6	d.	d.	PROPN
cblr-2903	232	7	(	(	PUNCT
cblr-2903	232	8	describing	describe	VERB
cblr-2903	232	9	the	the	DET
cblr-2903	232	10	prevalence	prevalence	NOUN
cblr-2903	232	11	and	and	CCONJ
cblr-2903	232	12	widespread	widespread	ADJ
cblr-2903	232	13	use	use	NOUN
cblr-2903	232	14	of	of	ADP
cblr-2903	232	15	the	the	DET
cblr-2903	232	16	blips	blip	NOUN
cblr-2903	232	17	strategy	strategy	NOUN
cblr-2903	232	18	by	by	ADP
cblr-2903	232	19	kpmg	kpmg	PROPN
cblr-2903	232	20	partners	partner	NOUN
cblr-2903	232	21	)	)	PUNCT
cblr-2903	232	22	;	;	PUNCT
cblr-2903	232	23	see	see	VERB
cblr-2903	232	24	also	also	ADV
cblr-2903	232	25	tommy	tommy	PROPN
cblr-2903	232	26	fernandez	fernandez	PROPN
cblr-2903	232	27	,	,	PUNCT
cblr-2903	232	28	tax	tax	NOUN
cblr-2903	232	29	shelter	shelter	NOUN
cblr-2903	232	30	crackdown	crackdown	NOUN
cblr-2903	232	31	hits	hit	VERB
cblr-2903	232	32	law	law	NOUN
cblr-2903	232	33	firms	firm	NOUN
cblr-2903	232	34	,	,	PUNCT
cblr-2903	232	35	crain	crain	NOUN
cblr-2903	232	36	's	's	PART
cblr-2903	232	37	n.y	n.y	PROPN
cblr-2903	232	38	.	.	PROPN
cblr-2903	232	39	bus	bus	NOUN
cblr-2903	232	40	.	.	PUNCT
cblr-2903	233	1	1	1	NUM
cblr-2903	233	2	(	(	PUNCT
cblr-2903	233	3	june	june	PROPN
cblr-2903	233	4	14	14	NUM
cblr-2903	233	5	,	,	PUNCT
cblr-2903	233	6	2004	2004	NUM
cblr-2903	233	7	)	)	PUNCT
cblr-2903	234	1	(	(	PUNCT
cblr-2903	234	2	describing	describe	VERB
cblr-2903	234	3	the	the	DET
cblr-2903	234	4	use	use	NOUN
cblr-2903	234	5	of	of	ADP
cblr-2903	234	6	legal	legal	ADJ
cblr-2903	234	7	opinions	opinion	NOUN
cblr-2903	234	8	to	to	PART
cblr-2903	234	9	justify	justify	VERB
cblr-2903	234	10	the	the	DET
cblr-2903	234	11	"	"	PUNCT
cblr-2903	234	12	son	son	NOUN
cblr-2903	234	13	of	of	ADP
cblr-2903	234	14	boss	boss	NOUN
cblr-2903	234	15	"	"	PUNCT
cblr-2903	234	16	stategies	stategie	NOUN
cblr-2903	234	17	)	)	PUNCT
cblr-2903	234	18	.	.	PUNCT
cblr-2903	235	1	9	9	NUM
cblr-2903	235	2	see	see	VERB
cblr-2903	235	3	bryan	bryan	PROPN
cblr-2903	235	4	-	-	PUNCT
cblr-2903	235	5	low	low	ADJ
cblr-2903	235	6	,	,	PUNCT
cblr-2903	235	7	supra	supra	ADJ
cblr-2903	235	8	note	note	NOUN
cblr-2903	235	9	85	85	NUM
cblr-2903	235	10	.	.	PUNCT
cblr-2903	235	11	94	94	NUM
cblr-2903	235	12	see	see	VERB
cblr-2903	235	13	i	i	PRON
cblr-2903	235	14	d.	d.	PROPN
cblr-2903	235	15	(	(	PUNCT
cblr-2903	235	16	"	"	PUNCT
cblr-2903	235	17	the	the	DET
cblr-2903	235	18	irs	irs	PROPN
cblr-2903	235	19	,	,	PUNCT
cblr-2903	235	20	knowing	know	VERB
cblr-2903	235	21	it	it	PRON
cblr-2903	235	22	can	can	AUX
cblr-2903	235	23	be	be	AUX
cblr-2903	235	24	years	year	NOUN
cblr-2903	235	25	before	before	SCONJ
cblr-2903	235	26	audits	audit	NOUN
cblr-2903	235	27	identify	identify	VERB
cblr-2903	235	28	a	a	DET
cblr-2903	235	29	new	new	ADJ
cblr-2903	235	30	type	type	NOUN
cblr-2903	235	31	of	of	ADP
cblr-2903	235	32	abusive	abusive	ADJ
cblr-2903	235	33	shelter	shelter	NOUN
cblr-2903	235	34	,	,	PUNCT
cblr-2903	235	35	has	have	AUX
cblr-2903	235	36	focused	focus	VERB
cblr-2903	235	37	increasingly	increasingly	ADV
cblr-2903	235	38	on	on	ADP
cblr-2903	235	39	the	the	DET
cblr-2903	235	40	promoters	promoter	NOUN
cblr-2903	235	41	of	of	ADP
cblr-2903	235	42	the	the	DET
cblr-2903	235	43	strategies	strategy	NOUN
cblr-2903	235	44	.	.	PUNCT
cblr-2903	235	45	"	"	PUNCT
cblr-2903	235	46	)	)	PUNCT
cblr-2903	235	47	.	.	PUNCT
cblr-2903	235	48	"	"	PUNCT
cblr-2903	236	1	see	see	VERB
cblr-2903	236	2	i	i	PRON
cblr-2903	236	3	d.	d.	PROPN
cblr-2903	236	4	;	;	PUNCT
cblr-2903	236	5	see	see	VERB
cblr-2903	236	6	also	also	ADV
cblr-2903	236	7	del	del	PROPN
cblr-2903	236	8	jones	jones	PROPN
cblr-2903	236	9	,	,	PUNCT
cblr-2903	236	10	banks	bank	NOUN
cblr-2903	236	11	face	face	VERB
cblr-2903	236	12	suits	suit	NOUN
cblr-2903	236	13	in	in	ADP
cblr-2903	236	14	contested	contest	VERB
cblr-2903	236	15	tax	tax	NOUN
cblr-2903	236	16	plans	plan	NOUN
cblr-2903	236	17	,	,	PUNCT
cblr-2903	236	18	usa	usa	PROPN
cblr-2903	236	19	today	today	NOUN
cblr-2903	236	20	,	,	PUNCT
cblr-2903	236	21	feb	feb	PROPN
cblr-2903	236	22	.	.	PROPN
cblr-2903	236	23	10	10	NUM
cblr-2903	236	24	,	,	PUNCT
cblr-2903	236	25	2003	2003	NUM
cblr-2903	236	26	,	,	PUNCT
cblr-2903	236	27	at	at	ADP
cblr-2903	236	28	bl	bl	PROPN
cblr-2903	236	29	;	;	PUNCT
cblr-2903	236	30	rostain	rostain	PROPN
cblr-2903	236	31	,	,	PUNCT
cblr-2903	236	32	supra	supra	PROPN
cblr-2903	236	33	note	note	NOUN
cblr-2903	236	34	2	2	NUM
cblr-2903	236	35	,	,	PUNCT
cblr-2903	236	36	at	at	ADP
cblr-2903	236	37	88	88	NUM
cblr-2903	236	38	-	-	SYM
cblr-2903	236	39	92	92	NUM
cblr-2903	236	40	.	.	PUNCT
cblr-2903	237	1	*	*	PUNCT
cblr-2903	237	2	see	see	VERB
cblr-2903	237	3	generally	generally	ADV
cblr-2903	237	4	fernandez	fernandez	NOUN
cblr-2903	237	5	,	,	PUNCT
cblr-2903	237	6	supra	supra	PROPN
cblr-2903	237	7	note	note	VERB
cblr-2903	238	1	92	92	NUM
cblr-2903	238	2	.	.	PUNCT
cblr-2903	238	3	273no	273no	NOUN
cblr-2903	238	4	.	.	PUNCT
cblr-2903	239	1	i:258]1	i:258]1	VERB
cblr-2903	239	2	the	the	DET
cblr-2903	239	3	tax	tax	NOUN
cblr-2903	239	4	la	la	PROPN
cblr-2903	239	5	wyer	wyer	PROPN
cblr-2903	239	6	's	's	PART
cblr-2903	239	7	dilemam	dilemam	PROPN
cblr-2903	239	8	columbia	columbia	PROPN
cblr-2903	239	9	business	business	NOUN
cblr-2903	239	10	law	law	PROPN
cblr-2903	239	11	review	review	VERB
cblr-2903	239	12	reputable	reputable	ADJ
cblr-2903	239	13	law	law	NOUN
cblr-2903	239	14	firms	firm	NOUN
cblr-2903	239	15	to	to	PART
cblr-2903	239	16	provide	provide	VERB
cblr-2903	239	17	legal	legal	ADJ
cblr-2903	239	18	opinion	opinion	NOUN
cblr-2903	239	19	letters	letter	NOUN
cblr-2903	239	20	"	"	PUNCT
cblr-2903	239	21	blessing	blessing	NOUN
cblr-2903	239	22	"	"	PUNCT
cblr-2903	239	23	tax	tax	NOUN
cblr-2903	239	24	shelter	shelter	NOUN
cblr-2903	239	25	transactions	transaction	NOUN
cblr-2903	239	26	as	as	ADP
cblr-2903	239	27	a	a	DET
cblr-2903	239	28	legitimate	legitimate	ADJ
cblr-2903	239	29	way	way	NOUN
cblr-2903	239	30	to	to	PART
cblr-2903	239	31	reduce	reduce	VERB
cblr-2903	239	32	taxes	taxis	NOUN
cblr-2903	239	33	.	.	PUNCT
cblr-2903	239	34	"	"	PUNCT
cblr-2903	240	1	for	for	ADP
cblr-2903	240	2	abusive	abusive	ADJ
cblr-2903	240	3	tax	tax	NOUN
cblr-2903	240	4	shelter	shelter	NOUN
cblr-2903	240	5	transactions	transaction	NOUN
cblr-2903	240	6	and	and	CCONJ
cblr-2903	240	7	large	large	ADJ
cblr-2903	240	8	-	-	PUNCT
cblr-2903	240	9	scale	scale	NOUN
cblr-2903	240	10	tax	tax	NOUN
cblr-2903	240	11	shelter	shelter	NOUN
cblr-2903	240	12	marketing	marketing	NOUN
cblr-2903	240	13	strategies	strategy	NOUN
cblr-2903	240	14	,	,	PUNCT
cblr-2903	240	15	the	the	DET
cblr-2903	240	16	real	real	ADJ
cblr-2903	240	17	value	value	NOUN
cblr-2903	240	18	of	of	ADP
cblr-2903	240	19	the	the	DET
cblr-2903	240	20	opinion	opinion	NOUN
cblr-2903	240	21	letter	letter	NOUN
cblr-2903	240	22	was	be	AUX
cblr-2903	240	23	its	its	PRON
cblr-2903	240	24	ability	ability	NOUN
cblr-2903	240	25	to	to	PART
cblr-2903	240	26	shield	shield	VERB
cblr-2903	240	27	taxpayers	taxpayer	NOUN
cblr-2903	240	28	from	from	ADP
cblr-2903	240	29	government	government	NOUN
cblr-2903	240	30	penalties	penalty	NOUN
cblr-2903	240	31	.	.	PUNCT
cblr-2903	241	1	8	8	NUM
cblr-2903	241	2	however	however	ADV
cblr-2903	241	3	,	,	PUNCT
cblr-2903	241	4	taxpayers	taxpayer	NOUN
cblr-2903	241	5	involved	involve	VERB
cblr-2903	241	6	in	in	ADP
cblr-2903	241	7	potentially	potentially	ADV
cblr-2903	241	8	abusive	abusive	ADJ
cblr-2903	241	9	transactions	transaction	NOUN
cblr-2903	241	10	often	often	ADV
cblr-2903	241	11	failed	fail	VERB
cblr-2903	241	12	to	to	PART
cblr-2903	241	13	appreciate	appreciate	VERB
cblr-2903	241	14	the	the	DET
cblr-2903	241	15	purpose	purpose	NOUN
cblr-2903	241	16	of	of	ADP
cblr-2903	241	17	the	the	DET
cblr-2903	241	18	opinion	opinion	NOUN
cblr-2903	241	19	letters	letter	NOUN
cblr-2903	241	20	,	,	PUNCT
cblr-2903	241	21	seeing	see	VERB
cblr-2903	241	22	them	they	PRON
cblr-2903	241	23	as	as	ADP
cblr-2903	241	24	an	an	DET
cblr-2903	241	25	indestructible	indestructible	ADJ
cblr-2903	241	26	"	"	PUNCT
cblr-2903	241	27	insurance	insurance	NOUN
cblr-2903	241	28	policy	policy	NOUN
cblr-2903	241	29	"	"	PUNCT
cblr-2903	241	30	rather	rather	ADV
cblr-2903	241	31	than	than	ADP
cblr-2903	241	32	as	as	ADP
cblr-2903	241	33	what	what	PRON
cblr-2903	241	34	they	they	PRON
cblr-2903	241	35	really	really	ADV
cblr-2903	241	36	were	be	AUX
cblr-2903	241	37	:	:	PUNCT
cblr-2903	241	38	a	a	DET
cblr-2903	241	39	letter	letter	NOUN
cblr-2903	241	40	stating	state	VERB
cblr-2903	241	41	an	an	DET
cblr-2903	241	42	opinion	opinion	NOUN
cblr-2903	241	43	.	.	PUNCT
cblr-2903	241	44	"	"	PUNCT
cblr-2903	242	1	nevertheless	nevertheless	ADV
cblr-2903	242	2	,	,	PUNCT
cblr-2903	242	3	from	from	ADP
cblr-2903	242	4	a	a	DET
cblr-2903	242	5	basic	basic	ADJ
cblr-2903	242	6	cost	cost	NOUN
cblr-2903	242	7	-	-	PUNCT
cblr-2903	242	8	benefit	benefit	NOUN
cblr-2903	242	9	perspective	perspective	NOUN
cblr-2903	242	10	,	,	PUNCT
cblr-2903	242	11	engaging	engage	VERB
cblr-2903	242	12	in	in	ADP
cblr-2903	242	13	tax	tax	NOUN
cblr-2903	242	14	shelter	shelter	NOUN
cblr-2903	242	15	transactions	transaction	NOUN
cblr-2903	242	16	and	and	CCONJ
cblr-2903	242	17	purchasing	purchase	VERB
cblr-2903	242	18	the	the	DET
cblr-2903	242	19	requisite	requisite	ADJ
cblr-2903	242	20	legal	legal	ADJ
cblr-2903	242	21	opinion	opinion	NOUN
cblr-2903	242	22	made	make	VERB
cblr-2903	242	23	sense	sense	NOUN
cblr-2903	242	24	financially	financially	ADV
cblr-2903	242	25	for	for	ADP
cblr-2903	242	26	many	many	ADJ
cblr-2903	242	27	individual	individual	ADJ
cblr-2903	242	28	taxpayers	taxpayer	NOUN
cblr-2903	242	29	and	and	CCONJ
cblr-2903	242	30	businesses	business	NOUN
cblr-2903	242	31	.	.	PUNCT
cblr-2903	242	32	00	00	PUNCT
cblr-2903	243	1	before	before	ADP
cblr-2903	243	2	the	the	DET
cblr-2903	243	3	enactment	enactment	NOUN
cblr-2903	243	4	of	of	ADP
cblr-2903	243	5	the	the	DET
cblr-2903	243	6	american	american	ADJ
cblr-2903	243	7	jobs	jobs	PROPN
cblr-2903	243	8	creation	creation	PROPN
cblr-2903	243	9	act	act	NOUN
cblr-2903	243	10	in	in	ADP
cblr-2903	243	11	2004	2004	NUM
cblr-2903	243	12	,	,	PUNCT
cblr-2903	243	13	a	a	DET
cblr-2903	243	14	lack	lack	NOUN
cblr-2903	243	15	of	of	ADP
cblr-2903	243	16	effective	effective	ADJ
cblr-2903	243	17	regulatory	regulatory	ADJ
cblr-2903	243	18	impediments	impediment	NOUN
cblr-2903	243	19	encouraged	encourage	VERB
cblr-2903	243	20	abusive	abusive	ADJ
cblr-2903	243	21	shelter	shelter	NOUN
cblr-2903	243	22	transactions	transaction	NOUN
cblr-2903	243	23	.	.	PUNCT
cblr-2903	243	24	'	'	PUNCT
cblr-2903	244	1	the	the	DET
cblr-2903	244	2	internal	internal	PROPN
cblr-2903	244	3	revenue	revenue	NOUN
cblr-2903	244	4	code	code	NOUN
cblr-2903	244	5	did	do	AUX
cblr-2903	244	6	impose	impose	VERB
cblr-2903	244	7	a	a	DET
cblr-2903	244	8	variety	variety	NOUN
cblr-2903	244	9	of	of	ADP
cblr-2903	244	10	penalties	penalty	NOUN
cblr-2903	244	11	for	for	ADP
cblr-2903	244	12	underpayments	underpayment	NOUN
cblr-2903	244	13	of	of	ADP
cblr-2903	244	14	tax	tax	NOUN
cblr-2903	244	15	,	,	PUNCT
cblr-2903	244	16	including	include	VERB
cblr-2903	244	17	civil	civil	ADJ
cblr-2903	244	18	penalties	penalty	NOUN
cblr-2903	244	19	for	for	ADP
cblr-2903	244	20	fraud	fraud	NOUN
cblr-2903	244	21	,	,	PUNCT
cblr-2903	244	22	negligence	negligence	NOUN
cblr-2903	244	23	,	,	PUNCT
cblr-2903	244	24	or	or	CCONJ
cblr-2903	244	25	disregard	disregard	NOUN
cblr-2903	244	26	of	of	ADP
cblr-2903	244	27	rules	rule	NOUN
cblr-2903	244	28	or	or	CCONJ
cblr-2903	244	29	regulations	regulation	NOUN
cblr-2903	244	30	,	,	PUNCT
cblr-2903	244	31	substantial	substantial	ADJ
cblr-2903	244	32	understatement	understatement	NOUN
cblr-2903	244	33	of	of	ADP
cblr-2903	244	34	federal	federal	ADJ
cblr-2903	244	35	income	income	NOUN
cblr-2903	244	36	tax	tax	NOUN
cblr-2903	244	37	,	,	PUNCT
cblr-2903	244	38	and	and	CCONJ
cblr-2903	244	39	understatements	understatement	NOUN
cblr-2903	244	40	with	with	ADP
cblr-2903	244	41	respect	respect	NOUN
cblr-2903	244	42	to	to	ADP
cblr-2903	244	43	reportable	reportable	ADJ
cblr-2903	244	44	transactions	transaction	NOUN
cblr-2903	244	45	.	.	PUNCT
cblr-2903	245	1	02	02	NUM
cblr-2903	245	2	however	however	ADV
cblr-2903	245	3	,	,	PUNCT
cblr-2903	245	4	applicable	applicable	ADJ
cblr-2903	245	5	penalties	penalty	NOUN
cblr-2903	245	6	were	be	AUX
cblr-2903	245	7	set	set	VERB
cblr-2903	245	8	at	at	ADP
cblr-2903	245	9	"	"	PUNCT
cblr-2903	245	10	david	david	PROPN
cblr-2903	245	11	cay	cay	PROPN
cblr-2903	245	12	johnston	johnston	PROPN
cblr-2903	245	13	,	,	PUNCT
cblr-2903	245	14	costly	costly	ADJ
cblr-2903	245	15	questions	question	NOUN
cblr-2903	245	16	arise	arise	VERB
cblr-2903	245	17	on	on	ADP
cblr-2903	245	18	legal	legal	ADJ
cblr-2903	245	19	opinions	opinion	NOUN
cblr-2903	245	20	for	for	ADP
cblr-2903	245	21	tax	tax	NOUN
cblr-2903	245	22	shelters	shelter	NOUN
cblr-2903	245	23	,	,	PUNCT
cblr-2903	245	24	n.y	n.y	PROPN
cblr-2903	245	25	.	.	PROPN
cblr-2903	245	26	times	times	PROPN
cblr-2903	245	27	,	,	PUNCT
cblr-2903	245	28	feb	feb	PROPN
cblr-2903	245	29	.	.	PROPN
cblr-2903	245	30	9	9	NUM
cblr-2903	245	31	,	,	PUNCT
cblr-2903	245	32	2003	2003	NUM
cblr-2903	245	33	(	(	PUNCT
cblr-2903	245	34	like	like	ADP
cblr-2903	245	35	sellers	seller	NOUN
cblr-2903	245	36	of	of	ADP
cblr-2903	245	37	treasure	treasure	NOUN
cblr-2903	245	38	maps	map	NOUN
cblr-2903	245	39	,	,	PUNCT
cblr-2903	245	40	promoters	promoter	NOUN
cblr-2903	245	41	of	of	ADP
cblr-2903	245	42	tax	tax	NOUN
cblr-2903	245	43	shelters	shelter	NOUN
cblr-2903	245	44	promise	promise	VERB
cblr-2903	245	45	that	that	SCONJ
cblr-2903	245	46	for	for	ADP
cblr-2903	245	47	a	a	DET
cblr-2903	245	48	large	large	ADJ
cblr-2903	245	49	fee	fee	NOUN
cblr-2903	245	50	one	one	NOUN
cblr-2903	245	51	can	can	AUX
cblr-2903	245	52	navigate	navigate	VERB
cblr-2903	245	53	a	a	DET
cblr-2903	245	54	secret	secret	ADJ
cblr-2903	245	55	route	route	NOUN
cblr-2903	245	56	.	.	PUNCT
cblr-2903	246	1	what	what	PRON
cblr-2903	246	2	clinches	clinch	VERB
cblr-2903	246	3	these	these	DET
cblr-2903	246	4	deals	deal	NOUN
cblr-2903	246	5	is	be	AUX
cblr-2903	246	6	not	not	PART
cblr-2903	246	7	the	the	DET
cblr-2903	246	8	chart	chart	NOUN
cblr-2903	246	9	itself	itself	PRON
cblr-2903	246	10	but	but	CCONJ
cblr-2903	246	11	a	a	DET
cblr-2903	246	12	second	second	ADJ
cblr-2903	246	13	document	document	NOUN
cblr-2903	246	14	that	that	PRON
cblr-2903	246	15	appears	appear	VERB
cblr-2903	246	16	to	to	PART
cblr-2903	246	17	warrant	warrant	VERB
cblr-2903	246	18	that	that	SCONJ
cblr-2903	246	19	the	the	DET
cblr-2903	246	20	map	map	NOUN
cblr-2903	246	21	is	be	AUX
cblr-2903	246	22	as	as	ADV
cblr-2903	246	23	good	good	ADJ
cblr-2903	246	24	as	as	ADP
cblr-2903	246	25	gold	gold	NOUN
cblr-2903	246	26	....	....	PUNCT
cblr-2903	247	1	that	that	DET
cblr-2903	247	2	document	document	NOUN
cblr-2903	247	3	is	be	AUX
cblr-2903	247	4	called	call	VERB
cblr-2903	247	5	an	an	DET
cblr-2903	247	6	opinion	opinion	NOUN
cblr-2903	247	7	letter	letter	NOUN
cblr-2903	247	8	and	and	CCONJ
cblr-2903	247	9	it	it	PRON
cblr-2903	247	10	blesses	bless	VERB
cblr-2903	247	11	the	the	DET
cblr-2903	247	12	tax	tax	NOUN
cblr-2903	247	13	shelter	shelter	NOUN
cblr-2903	247	14	as	as	ADP
cblr-2903	247	15	a	a	DET
cblr-2903	247	16	legitimate	legitimate	ADJ
cblr-2903	247	17	way	way	NOUN
cblr-2903	247	18	to	to	PART
cblr-2903	247	19	reduce	reduce	VERB
cblr-2903	247	20	taxes	taxis	NOUN
cblr-2903	247	21	.	.	PUNCT
cblr-2903	247	22	)	)	PUNCT
cblr-2903	247	23	.	.	PUNCT
cblr-2903	248	1	"	"	PUNCT
cblr-2903	248	2	see	see	VERB
cblr-2903	248	3	i	i	PRON
cblr-2903	248	4	d.	d.	PROPN
cblr-2903	248	5	*	*	PUNCT
cblr-2903	249	1	i	i	PRON
cblr-2903	249	2	d.	d.	PROPN
cblr-2903	249	3	(	(	PUNCT
cblr-2903	249	4	"	"	PUNCT
cblr-2903	249	5	what	what	PRON
cblr-2903	249	6	even	even	ADV
cblr-2903	249	7	sophisticated	sophisticated	ADJ
cblr-2903	249	8	tax	tax	NOUN
cblr-2903	249	9	shelter	shelter	NOUN
cblr-2903	249	10	buyers	buyer	NOUN
cblr-2903	249	11	often	often	ADV
cblr-2903	249	12	fail	fail	VERB
cblr-2903	249	13	to	to	PART
cblr-2903	249	14	appreciate	appreciate	VERB
cblr-2903	249	15	is	be	AUX
cblr-2903	249	16	that	that	SCONJ
cblr-2903	249	17	it	it	PRON
cblr-2903	249	18	's	be	AUX
cblr-2903	249	19	just	just	ADV
cblr-2903	249	20	an	an	DET
cblr-2903	249	21	opinion	opinion	NOUN
cblr-2903	249	22	,	,	PUNCT
cblr-2903	249	23	not	not	PART
cblr-2903	249	24	an	an	DET
cblr-2903	249	25	insurance	insurance	NOUN
cblr-2903	249	26	policy	policy	NOUN
cblr-2903	249	27	.	.	PUNCT
cblr-2903	249	28	.	.	PUNCT
cblr-2903	249	29	.	.	PUNCT
cblr-2903	249	30	.	.	PUNCT
cblr-2903	250	1	[	[	X
cblr-2903	250	2	piromoters	piromoter	NOUN
cblr-2903	250	3	try	try	VERB
cblr-2903	250	4	to	to	PART
cblr-2903	250	5	imbue	imbue	VERB
cblr-2903	250	6	opinion	opinion	NOUN
cblr-2903	250	7	letters	letter	NOUN
cblr-2903	250	8	with	with	ADP
cblr-2903	250	9	great	great	ADJ
cblr-2903	250	10	significance	significance	NOUN
cblr-2903	250	11	,	,	PUNCT
cblr-2903	250	12	.	.	PUNCT
cblr-2903	250	13	.	.	PUNCT
cblr-2903	250	14	.	.	PUNCT
cblr-2903	251	1	implying	imply	VERB
cblr-2903	251	2	that	that	SCONJ
cblr-2903	251	3	there	there	PRON
cblr-2903	251	4	is	be	VERB
cblr-2903	251	5	some	some	DET
cblr-2903	251	6	standard	standard	NOUN
cblr-2903	251	7	for	for	ADP
cblr-2903	251	8	grading	grade	VERB
cblr-2903	251	9	the	the	DET
cblr-2903	251	10	quality	quality	NOUN
cblr-2903	251	11	of	of	ADP
cblr-2903	251	12	assurances	assurance	NOUN
cblr-2903	251	13	,	,	PUNCT
cblr-2903	251	14	but	but	CCONJ
cblr-2903	251	15	this	this	PRON
cblr-2903	251	16	is	be	AUX
cblr-2903	251	17	not	not	PART
cblr-2903	251	18	true	true	ADJ
cblr-2903	251	19	.	.	PUNCT
cblr-2903	251	20	"	"	PUNCT
cblr-2903	251	21	)	)	PUNCT
cblr-2903	251	22	(	(	PUNCT
cblr-2903	251	23	internal	internal	ADJ
cblr-2903	251	24	quotations	quotation	NOUN
cblr-2903	251	25	omitted	omit	VERB
cblr-2903	251	26	)	)	PUNCT
cblr-2903	251	27	.	.	PUNCT
cblr-2903	252	1	'	'	PUNCT
cblr-2903	252	2	"	"	PUNCT
cblr-2903	252	3	rostain	rostain	PROPN
cblr-2903	252	4	,	,	PUNCT
cblr-2903	252	5	supra	supra	PROPN
cblr-2903	252	6	note	note	NOUN
cblr-2903	252	7	2	2	NUM
cblr-2903	252	8	,	,	PUNCT
cblr-2903	252	9	at	at	ADP
cblr-2903	252	10	86	86	NUM
cblr-2903	252	11	.	.	PUNCT
cblr-2903	253	1	101	101	NUM
cblr-2903	253	2	see	see	VERB
cblr-2903	253	3	i	i	PROPN
cblr-2903	253	4	d.	d.	PROPN
cblr-2903	253	5	;	;	PUNCT
cblr-2903	253	6	see	see	VERB
cblr-2903	253	7	also	also	ADV
cblr-2903	253	8	the	the	DET
cblr-2903	253	9	american	american	ADJ
cblr-2903	253	10	jobs	jobs	PROPN
cblr-2903	253	11	creation	creation	PROPN
cblr-2903	253	12	act	act	PROPN
cblr-2903	253	13	,	,	PUNCT
cblr-2903	253	14	pub	pub	NOUN
cblr-2903	253	15	.	.	PUNCT
cblr-2903	254	1	l.	l.	PROPN
cblr-2903	254	2	no	no	PROPN
cblr-2903	254	3	.	.	PROPN
cblr-2903	254	4	108357	108357	NUM
cblr-2903	254	5	,	,	PUNCT
cblr-2903	254	6	118	118	NUM
cblr-2903	254	7	stat	stat	NOUN
cblr-2903	254	8	.	.	PUNCT
cblr-2903	255	1	1418	1418	NUM
cblr-2903	255	2	.	.	PUNCT
cblr-2903	256	1	10	10	NUM
cblr-2903	256	2	i.r.c	i.r.c	NOUN
cblr-2903	256	3	.	.	PUNCT
cblr-2903	257	1	§	§	PROPN
cblr-2903	257	2	§	§	PROPN
cblr-2903	257	3	6662	6662	NUM
cblr-2903	257	4	and	and	CCONJ
cblr-2903	257	5	6663	6663	NUM
cblr-2903	257	6	;	;	PUNCT
cblr-2903	257	7	see	see	VERB
cblr-2903	257	8	also	also	ADV
cblr-2903	257	9	moldenhauer	moldenhauer	NOUN
cblr-2903	257	10	,	,	PUNCT
cblr-2903	257	11	supra	supra	PROPN
cblr-2903	257	12	note	note	NOUN
cblr-2903	257	13	1	1	NUM
cblr-2903	257	14	,	,	PUNCT
cblr-2903	257	15	at	at	ADP
cblr-2903	257	16	§	§	PROPN
cblr-2903	257	17	7.4	7.4	NUM
cblr-2903	257	18	.	.	NOUN
cblr-2903	257	19	274	274	NUM
cblr-2903	258	1	[	[	NOUN
cblr-2903	258	2	vol	vol	NOUN
cblr-2903	258	3	.	.	PUNCT
cblr-2903	258	4	2011	2011	NUM
cblr-2903	258	5	twenty	twenty	NUM
cblr-2903	258	6	percent	percent	NOUN
cblr-2903	258	7	,	,	PUNCT
cblr-2903	258	8	providing	provide	VERB
cblr-2903	258	9	little	little	ADJ
cblr-2903	258	10	deterrence	deterrence	NOUN
cblr-2903	258	11	value	value	NOUN
cblr-2903	258	12	for	for	ADP
cblr-2903	258	13	many	many	ADJ
cblr-2903	258	14	taxpayers	taxpayer	NOUN
cblr-2903	258	15	.	.	PUNCT
cblr-2903	258	16	'03	'03	NUM
cblr-2903	259	1	furthermore	furthermore	ADV
cblr-2903	259	2	,	,	PUNCT
cblr-2903	259	3	when	when	SCONJ
cblr-2903	259	4	faced	face	VERB
cblr-2903	259	5	with	with	ADP
cblr-2903	259	6	the	the	DET
cblr-2903	259	7	threat	threat	NOUN
cblr-2903	259	8	of	of	ADP
cblr-2903	259	9	penalties	penalty	NOUN
cblr-2903	259	10	,	,	PUNCT
cblr-2903	259	11	a	a	DET
cblr-2903	259	12	taxpayer	taxpayer	NOUN
cblr-2903	259	13	could	could	AUX
cblr-2903	259	14	usually	usually	ADV
cblr-2903	259	15	avoid	avoid	VERB
cblr-2903	259	16	liability	liability	NOUN
cblr-2903	259	17	by	by	ADP
cblr-2903	259	18	claiming	claim	VERB
cblr-2903	259	19	reliance	reliance	NOUN
cblr-2903	259	20	on	on	ADP
cblr-2903	259	21	a	a	DET
cblr-2903	259	22	tax	tax	NOUN
cblr-2903	259	23	opinion	opinion	NOUN
cblr-2903	259	24	from	from	ADP
cblr-2903	259	25	a	a	DET
cblr-2903	259	26	professional	professional	ADJ
cblr-2903	259	27	advisor	advisor	NOUN
cblr-2903	259	28	.	.	PUNCT
cblr-2903	260	1	in	in	ADP
cblr-2903	260	2	a	a	DET
cblr-2903	260	3	typical	typical	ADJ
cblr-2903	260	4	tax	tax	NOUN
cblr-2903	260	5	shelter	shelter	NOUN
cblr-2903	260	6	transaction	transaction	NOUN
cblr-2903	260	7	,	,	PUNCT
cblr-2903	260	8	the	the	DET
cblr-2903	260	9	independent	independent	ADJ
cblr-2903	260	10	tax	tax	NOUN
cblr-2903	260	11	lawyer	lawyer	NOUN
cblr-2903	260	12	provides	provide	VERB
cblr-2903	260	13	an	an	DET
cblr-2903	260	14	opinion	opinion	NOUN
cblr-2903	260	15	that	that	PRON
cblr-2903	260	16	states	state	VERB
cblr-2903	260	17	the	the	DET
cblr-2903	260	18	likelihood	likelihood	NOUN
cblr-2903	260	19	that	that	SCONJ
cblr-2903	260	20	a	a	DET
cblr-2903	260	21	transaction	transaction	NOUN
cblr-2903	260	22	will	will	AUX
cblr-2903	260	23	withstand	withstand	VERB
cblr-2903	260	24	judicial	judicial	ADJ
cblr-2903	260	25	scrutiny.10	scrutiny.10	NOUN
cblr-2903	260	26	4	4	NUM
cblr-2903	260	27	under	under	ADP
cblr-2903	260	28	26	26	NUM
cblr-2903	260	29	u.s.c	u.s.c	ADJ
cblr-2903	260	30	.	.	PUNCT
cblr-2903	261	1	§	§	PROPN
cblr-2903	261	2	6662	6662	NUM
cblr-2903	261	3	,	,	PUNCT
cblr-2903	261	4	a	a	DET
cblr-2903	261	5	taxpayer	taxpayer	NOUN
cblr-2903	261	6	can	can	AUX
cblr-2903	261	7	avoid	avoid	VERB
cblr-2903	261	8	penalties	penalty	NOUN
cblr-2903	261	9	for	for	ADP
cblr-2903	261	10	underpayment	underpayment	NOUN
cblr-2903	261	11	of	of	ADP
cblr-2903	261	12	taxes	taxis	NOUN
cblr-2903	261	13	if	if	SCONJ
cblr-2903	261	14	:	:	PUNCT
cblr-2903	261	15	(	(	PUNCT
cblr-2903	261	16	1	1	X
cblr-2903	261	17	)	)	PUNCT
cblr-2903	261	18	he	he	PRON
cblr-2903	261	19	has	have	VERB
cblr-2903	261	20	substantial	substantial	ADJ
cblr-2903	261	21	authority	authority	NOUN
cblr-2903	261	22	to	to	PART
cblr-2903	261	23	support	support	VERB
cblr-2903	261	24	the	the	DET
cblr-2903	261	25	tax	tax	NOUN
cblr-2903	261	26	treatment	treatment	NOUN
cblr-2903	261	27	,	,	PUNCT
cblr-2903	261	28	or	or	CCONJ
cblr-2903	261	29	(	(	PUNCT
cblr-2903	261	30	2	2	X
cblr-2903	261	31	)	)	PUNCT
cblr-2903	261	32	he	he	PRON
cblr-2903	261	33	has	have	VERB
cblr-2903	261	34	a	a	DET
cblr-2903	261	35	"	"	PUNCT
cblr-2903	261	36	reasonable	reasonable	ADJ
cblr-2903	261	37	basis	basis	NOUN
cblr-2903	261	38	"	"	PUNCT
cblr-2903	261	39	for	for	ADP
cblr-2903	261	40	the	the	DET
cblr-2903	261	41	tax	tax	NOUN
cblr-2903	261	42	treatment	treatment	NOUN
cblr-2903	261	43	itself.10	itself.10	PROPN
cblr-2903	261	44	treasury	treasury	NOUN
cblr-2903	261	45	regulation	regulation	NOUN
cblr-2903	261	46	section	section	NOUN
cblr-2903	261	47	1.6664	1.6664	NUM
cblr-2903	261	48	-	-	SYM
cblr-2903	261	49	4(c	4(c	NUM
cblr-2903	261	50	)	)	PUNCT
cblr-2903	261	51	establishes	establish	VERB
cblr-2903	261	52	"	"	PUNCT
cblr-2903	261	53	reliance	reliance	NOUN
cblr-2903	261	54	on	on	ADP
cblr-2903	261	55	opinion	opinion	NOUN
cblr-2903	261	56	or	or	CCONJ
cblr-2903	261	57	advice	advice	NOUN
cblr-2903	261	58	"	"	PUNCT
cblr-2903	261	59	of	of	ADP
cblr-2903	261	60	a	a	DET
cblr-2903	261	61	"	"	PUNCT
cblr-2903	261	62	professional	professional	ADJ
cblr-2903	261	63	tax	tax	NOUN
cblr-2903	261	64	advisor	advisor	NOUN
cblr-2903	261	65	"	"	PUNCT
cblr-2903	261	66	as	as	ADP
cblr-2903	261	67	a	a	DET
cblr-2903	261	68	reasonable	reasonable	ADJ
cblr-2903	261	69	cause	cause	NOUN
cblr-2903	261	70	and	and	CCONJ
cblr-2903	261	71	good	good	ADJ
cblr-2903	261	72	faith	faith	NOUN
cblr-2903	261	73	exception	exception	NOUN
cblr-2903	261	74	to	to	ADP
cblr-2903	261	75	26	26	NUM
cblr-2903	261	76	u.s.c	u.s.c	ADJ
cblr-2903	261	77	.	.	PUNCT
cblr-2903	262	1	§	§	PROPN
cblr-2903	262	2	6662	6662	NUM
cblr-2903	262	3	penalties	penalty	NOUN
cblr-2903	262	4	.	.	PUNCT
cblr-2903	263	1	10	10	NUM
cblr-2903	263	2	6	6	NUM
cblr-2903	263	3	until	until	SCONJ
cblr-2903	263	4	changes	change	NOUN
cblr-2903	263	5	were	be	AUX
cblr-2903	263	6	adopted	adopt	VERB
cblr-2903	263	7	in	in	ADP
cblr-2903	263	8	2004	2004	NUM
cblr-2903	263	9	,	,	PUNCT
cblr-2903	263	10	applicable	applicable	ADJ
cblr-2903	263	11	regulations	regulation	NOUN
cblr-2903	263	12	set	set	VERB
cblr-2903	263	13	the	the	DET
cblr-2903	263	14	standard	standard	NOUN
cblr-2903	263	15	for	for	ADP
cblr-2903	263	16	"	"	PUNCT
cblr-2903	263	17	reasonable	reasonable	ADJ
cblr-2903	263	18	cause	cause	NOUN
cblr-2903	263	19	"	"	PUNCT
cblr-2903	263	20	to	to	PART
cblr-2903	263	21	require	require	VERB
cblr-2903	263	22	an	an	DET
cblr-2903	263	23	opinion	opinion	NOUN
cblr-2903	263	24	to	to	PART
cblr-2903	263	25	conclude	conclude	VERB
cblr-2903	263	26	that	that	SCONJ
cblr-2903	263	27	there	there	PRON
cblr-2903	263	28	was	be	VERB
cblr-2903	263	29	a	a	DET
cblr-2903	263	30	"	"	PUNCT
cblr-2903	263	31	greater	great	ADJ
cblr-2903	263	32	than	than	ADP
cblr-2903	263	33	50	50	NUM
cblr-2903	263	34	-	-	PUNCT
cblr-2903	263	35	percent	percent	NOUN
cblr-2903	263	36	likelihood	likelihood	NOUN
cblr-2903	263	37	that	that	SCONJ
cblr-2903	263	38	the	the	DET
cblr-2903	263	39	tax	tax	NOUN
cblr-2903	263	40	treatment	treatment	NOUN
cblr-2903	263	41	of	of	ADP
cblr-2903	263	42	the	the	DET
cblr-2903	263	43	item	item	NOUN
cblr-2903	263	44	will	will	AUX
cblr-2903	263	45	be	be	AUX
cblr-2903	263	46	upheld	uphold	VERB
cblr-2903	263	47	"	"	PUNCT
cblr-2903	263	48	if	if	SCONJ
cblr-2903	263	49	challenged	challenge	VERB
cblr-2903	263	50	by	by	ADP
cblr-2903	263	51	the	the	DET
cblr-2903	263	52	internal	internal	ADJ
cblr-2903	263	53	revenue	revenue	NOUN
cblr-2903	263	54	service	service	NOUN
cblr-2903	263	55	.	.	PUNCT
cblr-2903	263	56	'	'	PUNCT
cblr-2903	264	1	7	7	NUM
cblr-2903	264	2	therefore	therefore	ADV
cblr-2903	264	3	,	,	PUNCT
cblr-2903	264	4	taxpayers	taxpayer	NOUN
cblr-2903	264	5	who	who	PRON
cblr-2903	264	6	could	could	AUX
cblr-2903	264	7	meet	meet	VERB
cblr-2903	264	8	the	the	DET
cblr-2903	264	9	"	"	PUNCT
cblr-2903	264	10	reasonable	reasonable	ADJ
cblr-2903	264	11	cause	cause	NOUN
cblr-2903	264	12	and	and	CCONJ
cblr-2903	264	13	good	good	ADJ
cblr-2903	264	14	faith	faith	NOUN
cblr-2903	264	15	"	"	PUNCT
cblr-2903	264	16	exception	exception	NOUN
cblr-2903	264	17	contained	contain	VERB
cblr-2903	264	18	in	in	ADP
cblr-2903	264	19	§	§	PROPN
cblr-2903	264	20	6664(c	6664(c	PROPN
cblr-2903	264	21	)	)	PUNCT
cblr-2903	264	22	of	of	ADP
cblr-2903	264	23	the	the	DET
cblr-2903	264	24	code	code	NOUN
cblr-2903	264	25	were	be	AUX
cblr-2903	264	26	not	not	PART
cblr-2903	264	27	subject	subject	ADJ
cblr-2903	264	28	to	to	ADP
cblr-2903	264	29	a	a	DET
cblr-2903	264	30	penalty	penalty	NOUN
cblr-2903	264	31	for	for	ADP
cblr-2903	264	32	substantial	substantial	ADJ
cblr-2903	264	33	underpayments	underpayment	NOUN
cblr-2903	264	34	of	of	ADP
cblr-2903	264	35	tax	tax	NOUN
cblr-2903	264	36	liability	liability	NOUN
cblr-2903	264	37	attributable	attributable	ADJ
cblr-2903	264	38	to	to	ADP
cblr-2903	264	39	investments	investment	NOUN
cblr-2903	264	40	in	in	ADP
cblr-2903	264	41	tax	tax	NOUN
cblr-2903	264	42	shelters	shelter	NOUN
cblr-2903	264	43	.	.	PUNCT
cblr-2903	265	1	08	08	NUM
cblr-2903	266	1	this	this	DET
cblr-2903	266	2	use	use	NOUN
cblr-2903	266	3	of	of	ADP
cblr-2903	266	4	opinions	opinion	NOUN
cblr-2903	266	5	for	for	ADP
cblr-2903	266	6	penalty	penalty	NOUN
cblr-2903	266	7	avoidance	avoidance	NOUN
cblr-2903	266	8	placed	place	VERB
cblr-2903	266	9	the	the	DET
cblr-2903	266	10	participating	participate	VERB
cblr-2903	266	11	taxpayer	taxpayer	NOUN
cblr-2903	266	12	at	at	ADP
cblr-2903	266	13	virtually	virtually	ADV
cblr-2903	266	14	zero	zero	NUM
cblr-2903	266	15	risk	risk	NOUN
cblr-2903	266	16	,	,	PUNCT
cblr-2903	266	17	and	and	CCONJ
cblr-2903	266	18	provided	provide	VERB
cblr-2903	266	19	further	further	ADJ
cblr-2903	266	20	incentive	incentive	NOUN
cblr-2903	266	21	for	for	SCONJ
cblr-2903	266	22	the	the	DET
cblr-2903	266	23	taxpayer	taxpayer	NOUN
cblr-2903	266	24	to	to	PART
cblr-2903	266	25	play	play	VERB
cblr-2903	266	26	the	the	DET
cblr-2903	266	27	"	"	PUNCT
cblr-2903	266	28	audit	audit	NOUN
cblr-2903	266	29	lottery	lottery	NOUN
cblr-2903	266	30	.	.	PUNCT
cblr-2903	266	31	"	"	PUNCT
cblr-2903	267	1	suppose	suppose	VERB
cblr-2903	267	2	,	,	PUNCT
cblr-2903	267	3	for	for	ADP
cblr-2903	267	4	example	example	NOUN
cblr-2903	267	5	,	,	PUNCT
cblr-2903	267	6	a	a	DET
cblr-2903	267	7	taxpayer	taxpayer	NOUN
cblr-2903	267	8	,	,	PUNCT
cblr-2903	267	9	armed	arm	VERB
cblr-2903	267	10	with	with	ADP
cblr-2903	267	11	a	a	DET
cblr-2903	267	12	supporting	support	VERB
cblr-2903	267	13	opinion	opinion	NOUN
cblr-2903	267	14	from	from	ADP
cblr-2903	267	15	a	a	DET
cblr-2903	267	16	reputable	reputable	ADJ
cblr-2903	267	17	law	law	NOUN
cblr-2903	267	18	firm	firm	NOUN
cblr-2903	267	19	,	,	PUNCT
cblr-2903	267	20	desired	desire	VERB
cblr-2903	267	21	to	to	PART
cblr-2903	267	22	enter	enter	VERB
cblr-2903	267	23	into	into	ADP
cblr-2903	267	24	a	a	DET
cblr-2903	267	25	harebrained	harebrained	ADJ
cblr-2903	267	26	tax	tax	NOUN
cblr-2903	267	27	scheme	scheme	NOUN
cblr-2903	267	28	,	,	PUNCT
cblr-2903	267	29	fully	fully	ADV
cblr-2903	267	30	aware	aware	ADJ
cblr-2903	267	31	that	that	SCONJ
cblr-2903	267	32	the	the	DET
cblr-2903	267	33	irs	irs	PROPN
cblr-2903	267	34	would	would	AUX
cblr-2903	267	35	disallow	disallow	VERB
cblr-2903	267	36	it	it	PRON
cblr-2903	267	37	upon	upon	SCONJ
cblr-2903	267	38	discovery	discovery	NOUN
cblr-2903	267	39	.	.	PUNCT
cblr-2903	268	1	first	first	ADV
cblr-2903	268	2	,	,	PUNCT
cblr-2903	268	3	the	the	DET
cblr-2903	268	4	probability	probability	NOUN
cblr-2903	268	5	of	of	ADP
cblr-2903	268	6	an	an	DET
cblr-2903	268	7	audit	audit	NOUN
cblr-2903	268	8	would	would	AUX
cblr-2903	268	9	be	be	AUX
cblr-2903	268	10	relatively	relatively	ADV
cblr-2903	268	11	low	low	ADJ
cblr-2903	268	12	,	,	PUNCT
cblr-2903	268	13	meaning	mean	VERB
cblr-2903	268	14	that	that	SCONJ
cblr-2903	268	15	the	the	DET
cblr-2903	268	16	taxpayer	taxpayer	NOUN
cblr-2903	268	17	would	would	AUX
cblr-2903	268	18	"	"	PUNCT
cblr-2903	268	19	0	0	NUM
cblr-2903	268	20	rostain	rostain	NOUN
cblr-2903	268	21	,	,	PUNCT
cblr-2903	268	22	supra	supra	PROPN
cblr-2903	268	23	note	note	NOUN
cblr-2903	268	24	2	2	NUM
cblr-2903	268	25	,	,	PUNCT
cblr-2903	268	26	at	at	ADP
cblr-2903	268	27	86	86	NUM
cblr-2903	268	28	.	.	PUNCT
cblr-2903	269	1	104	104	NUM
cblr-2903	269	2	hsue	hsue	NOUN
cblr-2903	269	3	,	,	PUNCT
cblr-2903	269	4	supra	supra	PROPN
cblr-2903	269	5	note	note	NOUN
cblr-2903	269	6	13	13	NUM
cblr-2903	269	7	,	,	PUNCT
cblr-2903	269	8	at	at	ADP
cblr-2903	269	9	911	911	NUM
cblr-2903	269	10	.	.	PUNCT
cblr-2903	269	11	105	105	NUM
cblr-2903	269	12	i.r.c	i.r.c	NOUN
cblr-2903	269	13	.	.	PUNCT
cblr-2903	270	1	§	§	PROPN
cblr-2903	270	2	6662	6662	NUM
cblr-2903	270	3	;	;	PUNCT
cblr-2903	270	4	see	see	VERB
cblr-2903	270	5	also	also	ADV
cblr-2903	270	6	hsue	hsue	NOUN
cblr-2903	270	7	,	,	PUNCT
cblr-2903	270	8	supra	supra	PROPN
cblr-2903	270	9	note	note	NOUN
cblr-2903	270	10	13	13	NUM
cblr-2903	270	11	,	,	PUNCT
cblr-2903	270	12	at	at	ADP
cblr-2903	270	13	911	911	NUM
cblr-2903	270	14	.	.	PUNCT
cblr-2903	271	1	10	10	NUM
cblr-2903	271	2	treas	trea	NOUN
cblr-2903	271	3	.	.	PUNCT
cblr-2903	272	1	reg	reg	PROPN
cblr-2903	272	2	.	.	PUNCT
cblr-2903	273	1	§	§	PROPN
cblr-2903	273	2	1.6664	1.6664	NUM
cblr-2903	273	3	-	-	SYM
cblr-2903	273	4	4	4	NUM
cblr-2903	273	5	;	;	PUNCT
cblr-2903	273	6	see	see	VERB
cblr-2903	273	7	also	also	ADV
cblr-2903	273	8	hsue	hsue	NOUN
cblr-2903	273	9	,	,	PUNCT
cblr-2903	273	10	supra	supra	PROPN
cblr-2903	273	11	note	note	NOUN
cblr-2903	273	12	13	13	NUM
cblr-2903	273	13	,	,	PUNCT
cblr-2903	273	14	at	at	ADP
cblr-2903	273	15	912	912	NUM
cblr-2903	273	16	.	.	PUNCT
cblr-2903	274	1	1'0	1'0	NUM
cblr-2903	274	2	treas	trea	NOUN
cblr-2903	274	3	.	.	PUNCT
cblr-2903	275	1	reg	reg	PROPN
cblr-2903	275	2	.	.	PUNCT
cblr-2903	276	1	§	§	PROPN
cblr-2903	276	2	§	§	PROPN
cblr-2903	276	3	1.6662	1.6662	NUM
cblr-2903	276	4	-	-	SYM
cblr-2903	276	5	4(g)(b	4(g)(b	NUM
cblr-2903	276	6	)	)	PUNCT
cblr-2903	276	7	,	,	PUNCT
cblr-2903	276	8	1.6664	1.6664	NUM
cblr-2903	276	9	-	-	SYM
cblr-2903	276	10	4(c	4(c	NUM
cblr-2903	276	11	)	)	PUNCT
cblr-2903	276	12	,	,	PUNCT
cblr-2903	276	13	1.6664	1.6664	NUM
cblr-2903	276	14	-	-	SYM
cblr-2903	276	15	4(e)(b)(1	4(e)(b)(1	NUM
cblr-2903	276	16	)	)	PUNCT
cblr-2903	276	17	(	(	PUNCT
cblr-2903	276	18	as	as	ADP
cblr-2903	276	19	of	of	ADP
cblr-2903	276	20	april	april	PROPN
cblr-2903	276	21	2003	2003	NUM
cblr-2903	276	22	)	)	PUNCT
cblr-2903	276	23	;	;	PUNCT
cblr-2903	276	24	see	see	VERB
cblr-2903	276	25	also	also	ADV
cblr-2903	276	26	rostain	rostain	NOUN
cblr-2903	276	27	,	,	PUNCT
cblr-2903	276	28	supra	supra	PROPN
cblr-2903	276	29	note	note	NOUN
cblr-2903	276	30	2	2	NUM
cblr-2903	276	31	at	at	ADP
cblr-2903	276	32	87	87	NUM
cblr-2903	276	33	.	.	PUNCT
cblr-2903	277	1	'	'	PART
cblr-2903	277	2	0	0	NUM
cblr-2903	277	3	rostain	rostain	NOUN
cblr-2903	277	4	,	,	PUNCT
cblr-2903	277	5	supra	supra	PROPN
cblr-2903	277	6	note	note	NOUN
cblr-2903	277	7	2	2	NUM
cblr-2903	277	8	,	,	PUNCT
cblr-2903	277	9	at	at	ADP
cblr-2903	277	10	86	86	NUM
cblr-2903	277	11	-	-	SYM
cblr-2903	277	12	87	87	NUM
cblr-2903	277	13	.	.	PUNCT
cblr-2903	278	1	no	no	INTJ
cblr-2903	278	2	.	.	PUNCT
cblr-2903	279	1	1:258	1:258	NUM
cblr-2903	279	2	]	]	X
cblr-2903	279	3	the	the	DET
cblr-2903	279	4	tax	tax	NOUN
cblr-2903	279	5	la	la	PROPN
cblr-2903	279	6	wyer	wyer	PROPN
cblr-2903	279	7	's	's	PART
cblr-2903	279	8	dilemma	dilemma	NOUN
cblr-2903	279	9	275	275	NUM
cblr-2903	279	10	have	have	VERB
cblr-2903	279	11	a	a	DET
cblr-2903	279	12	very	very	ADV
cblr-2903	279	13	good	good	ADJ
cblr-2903	279	14	chance	chance	NOUN
cblr-2903	279	15	of	of	ADP
cblr-2903	279	16	escaping	escape	VERB
cblr-2903	279	17	without	without	ADP
cblr-2903	279	18	any	any	DET
cblr-2903	279	19	investigation.09	investigation.09	NOUN
cblr-2903	279	20	furthermore	furthermore	ADV
cblr-2903	279	21	,	,	PUNCT
cblr-2903	279	22	even	even	ADV
cblr-2903	279	23	in	in	ADP
cblr-2903	279	24	the	the	DET
cblr-2903	279	25	event	event	NOUN
cblr-2903	279	26	of	of	ADP
cblr-2903	279	27	an	an	DET
cblr-2903	279	28	audit	audit	NOUN
cblr-2903	279	29	,	,	PUNCT
cblr-2903	279	30	the	the	DET
cblr-2903	279	31	presence	presence	NOUN
cblr-2903	279	32	of	of	ADP
cblr-2903	279	33	a	a	DET
cblr-2903	279	34	"	"	PUNCT
cblr-2903	279	35	reasonable	reasonable	ADJ
cblr-2903	279	36	basis	basis	NOUN
cblr-2903	279	37	"	"	PUNCT
cblr-2903	279	38	opinion	opinion	NOUN
cblr-2903	279	39	would	would	AUX
cblr-2903	279	40	protect	protect	VERB
cblr-2903	279	41	the	the	DET
cblr-2903	279	42	taxpayer	taxpayer	NOUN
cblr-2903	279	43	against	against	ADP
cblr-2903	279	44	any	any	DET
cblr-2903	279	45	penalties	penalty	NOUN
cblr-2903	279	46	.	.	PUNCT
cblr-2903	280	1	thus	thus	ADV
cblr-2903	280	2	,	,	PUNCT
cblr-2903	280	3	the	the	DET
cblr-2903	280	4	taxpayer	taxpayer	NOUN
cblr-2903	280	5	would	would	AUX
cblr-2903	280	6	only	only	ADV
cblr-2903	280	7	be	be	AUX
cblr-2903	280	8	required	require	VERB
cblr-2903	280	9	to	to	PART
cblr-2903	280	10	pay	pay	VERB
cblr-2903	280	11	back	back	ADP
cblr-2903	280	12	the	the	DET
cblr-2903	280	13	taxes	taxis	NOUN
cblr-2903	280	14	along	along	ADP
cblr-2903	280	15	with	with	ADP
cblr-2903	280	16	the	the	DET
cblr-2903	280	17	additional	additional	ADJ
cblr-2903	280	18	interest	interest	NOUN
cblr-2903	280	19	.	.	PUNCT
cblr-2903	281	1	tax	tax	NOUN
cblr-2903	281	2	lawyers	lawyer	NOUN
cblr-2903	281	3	played	play	VERB
cblr-2903	281	4	a	a	DET
cblr-2903	281	5	central	central	ADJ
cblr-2903	281	6	role	role	NOUN
cblr-2903	281	7	in	in	ADP
cblr-2903	281	8	the	the	DET
cblr-2903	281	9	rise	rise	NOUN
cblr-2903	281	10	of	of	ADP
cblr-2903	281	11	the	the	DET
cblr-2903	281	12	tax	tax	NOUN
cblr-2903	281	13	shelter	shelter	NOUN
cblr-2903	281	14	industry	industry	NOUN
cblr-2903	281	15	during	during	ADP
cblr-2903	281	16	the	the	DET
cblr-2903	281	17	1990s	1990	NOUN
cblr-2903	281	18	and	and	CCONJ
cblr-2903	281	19	early	early	ADJ
cblr-2903	281	20	2000s	2000s	NUM
cblr-2903	281	21	.	.	PUNCT
cblr-2903	282	1	during	during	ADP
cblr-2903	282	2	the	the	DET
cblr-2903	282	3	"	"	PUNCT
cblr-2903	282	4	boom	boom	NOUN
cblr-2903	282	5	years	year	NOUN
cblr-2903	282	6	"	"	PUNCT
cblr-2903	282	7	of	of	ADP
cblr-2903	282	8	the	the	DET
cblr-2903	282	9	tax	tax	NOUN
cblr-2903	282	10	shelter	shelter	NOUN
cblr-2903	282	11	industry	industry	NOUN
cblr-2903	282	12	,	,	PUNCT
cblr-2903	282	13	fees	fee	NOUN
cblr-2903	282	14	for	for	ADP
cblr-2903	282	15	opinion	opinion	NOUN
cblr-2903	282	16	letters	letter	NOUN
cblr-2903	282	17	ran	run	VERB
cblr-2903	282	18	into	into	ADP
cblr-2903	282	19	the	the	DET
cblr-2903	282	20	hundreds	hundred	NOUN
cblr-2903	282	21	of	of	ADP
cblr-2903	282	22	thousands	thousand	NOUN
cblr-2903	282	23	of	of	ADP
cblr-2903	282	24	dollars	dollar	NOUN
cblr-2903	282	25	,	,	PUNCT
cblr-2903	282	26	with	with	ADP
cblr-2903	282	27	some	some	DET
cblr-2903	282	28	lawyers	lawyer	NOUN
cblr-2903	282	29	commanding	command	VERB
cblr-2903	282	30	fees	fee	NOUN
cblr-2903	282	31	of	of	ADP
cblr-2903	282	32	$	$	SYM
cblr-2903	282	33	1	1	NUM
cblr-2903	282	34	million	million	NUM
cblr-2903	282	35	dollars	dollar	NOUN
cblr-2903	282	36	or	or	CCONJ
cblr-2903	282	37	more	more	ADJ
cblr-2903	282	38	.	.	PUNCT
cblr-2903	283	1	"o	"o	VERB
cblr-2903	283	2	the	the	DET
cblr-2903	283	3	failure	failure	NOUN
cblr-2903	283	4	of	of	ADP
cblr-2903	283	5	regulatory	regulatory	ADJ
cblr-2903	283	6	mechanisms	mechanism	NOUN
cblr-2903	283	7	to	to	PART
cblr-2903	283	8	deter	deter	VERB
cblr-2903	283	9	the	the	DET
cblr-2903	283	10	production	production	NOUN
cblr-2903	283	11	and	and	CCONJ
cblr-2903	283	12	issuance	issuance	NOUN
cblr-2903	283	13	of	of	ADP
cblr-2903	283	14	tax	tax	NOUN
cblr-2903	283	15	opinions	opinion	NOUN
cblr-2903	283	16	approving	approve	VERB
cblr-2903	283	17	highly	highly	ADV
cblr-2903	283	18	questionable	questionable	ADJ
cblr-2903	283	19	transactions	transaction	NOUN
cblr-2903	283	20	promoted	promote	VERB
cblr-2903	283	21	the	the	DET
cblr-2903	283	22	continuing	continue	VERB
cblr-2903	283	23	use	use	NOUN
cblr-2903	283	24	of	of	ADP
cblr-2903	283	25	opinion	opinion	NOUN
cblr-2903	283	26	letters	letter	NOUN
cblr-2903	283	27	.	.	PUNCT
cblr-2903	284	1	"	"	PUNCT
cblr-2903	284	2	'	'	PUNCT
cblr-2903	284	3	efforts	effort	NOUN
cblr-2903	284	4	to	to	PART
cblr-2903	284	5	enforce	enforce	VERB
cblr-2903	284	6	ethical	ethical	ADJ
cblr-2903	284	7	standards	standard	NOUN
cblr-2903	284	8	were	be	AUX
cblr-2903	284	9	met	meet	VERB
cblr-2903	284	10	with	with	ADP
cblr-2903	284	11	difficulties	difficulty	NOUN
cblr-2903	284	12	related	relate	VERB
cblr-2903	284	13	to	to	ADP
cblr-2903	284	14	the	the	DET
cblr-2903	284	15	complexity	complexity	NOUN
cblr-2903	284	16	of	of	ADP
cblr-2903	284	17	the	the	DET
cblr-2903	284	18	code	code	NOUN
cblr-2903	284	19	and	and	CCONJ
cblr-2903	284	20	the	the	DET
cblr-2903	284	21	rise	rise	NOUN
cblr-2903	284	22	of	of	ADP
cblr-2903	284	23	the	the	DET
cblr-2903	284	24	textualist	textualist	ADJ
cblr-2903	284	25	interpretative	interpretative	NOUN
cblr-2903	284	26	approach.112	approach.112	VERB
cblr-2903	284	27	the	the	DET
cblr-2903	284	28	textualist	textualist	ADJ
cblr-2903	284	29	interpretative	interpretative	ADJ
cblr-2903	284	30	approach	approach	NOUN
cblr-2903	284	31	allowed	allow	VERB
cblr-2903	284	32	lawyers	lawyer	NOUN
cblr-2903	284	33	to	to	PART
cblr-2903	284	34	issue	issue	VERB
cblr-2903	284	35	opinion	opinion	NOUN
cblr-2903	284	36	letters	letter	NOUN
cblr-2903	284	37	that	that	PRON
cblr-2903	284	38	emphasized	emphasize	VERB
cblr-2903	284	39	how	how	SCONJ
cblr-2903	284	40	transactions	transaction	NOUN
cblr-2903	284	41	fit	fit	ADJ
cblr-2903	284	42	within	within	ADP
cblr-2903	284	43	the	the	DET
cblr-2903	284	44	explicit	explicit	ADJ
cblr-2903	284	45	terms	term	NOUN
cblr-2903	284	46	of	of	ADP
cblr-2903	284	47	the	the	DET
cblr-2903	284	48	statute	statute	NOUN
cblr-2903	284	49	,	,	PUNCT
cblr-2903	284	50	while	while	SCONJ
cblr-2903	284	51	avoiding	avoid	VERB
cblr-2903	284	52	the	the	DET
cblr-2903	284	53	issue	issue	NOUN
cblr-2903	284	54	of	of	ADP
cblr-2903	284	55	whether	whether	SCONJ
cblr-2903	284	56	the	the	DET
cblr-2903	284	57	transactions	transaction	NOUN
cblr-2903	284	58	had	have	AUX
cblr-2903	284	59	an	an	DET
cblr-2903	284	60	underlying	underlie	VERB
cblr-2903	284	61	business	business	NOUN
cblr-2903	284	62	purpose	purpose	NOUN
cblr-2903	284	63	or	or	CCONJ
cblr-2903	284	64	economic	economic	ADJ
cblr-2903	284	65	substance	substance	NOUN
cblr-2903	284	66	.	.	PUNCT
cblr-2903	285	1	"	"	PUNCT
cblr-2903	285	2	'	'	PUNCT
cblr-2903	285	3	lawyers	lawyer	NOUN
cblr-2903	285	4	faced	face	VERB
cblr-2903	285	5	pressure	pressure	NOUN
cblr-2903	285	6	to	to	PART
cblr-2903	285	7	issue	issue	VERB
cblr-2903	285	8	opinions	opinion	NOUN
cblr-2903	285	9	in	in	ADP
cblr-2903	285	10	support	support	NOUN
cblr-2903	285	11	of	of	ADP
cblr-2903	285	12	questionable	questionable	ADJ
cblr-2903	285	13	transactions	transaction	NOUN
cblr-2903	285	14	,	,	PUNCT
cblr-2903	285	15	largely	largely	ADV
cblr-2903	285	16	because	because	SCONJ
cblr-2903	285	17	the	the	DET
cblr-2903	285	18	lawyer	lawyer	NOUN
cblr-2903	285	19	knew	know	VERB
cblr-2903	285	20	if	if	SCONJ
cblr-2903	285	21	he	he	PRON
cblr-2903	285	22	refused	refuse	VERB
cblr-2903	285	23	that	that	SCONJ
cblr-2903	285	24	the	the	DET
cblr-2903	285	25	client	client	NOUN
cblr-2903	285	26	could	could	AUX
cblr-2903	285	27	easily	easily	ADV
cblr-2903	285	28	find	find	VERB
cblr-2903	285	29	a	a	DET
cblr-2903	285	30	lawyer	lawyer	NOUN
cblr-2903	285	31	who	who	PRON
cblr-2903	285	32	would	would	AUX
cblr-2903	285	33	provide	provide	VERB
cblr-2903	285	34	the	the	DET
cblr-2903	285	35	opinion	opinion	NOUN
cblr-2903	285	36	.	.	PUNCT
cblr-2903	286	1	"	"	PUNCT
cblr-2903	286	2	'	'	PUNCT
cblr-2903	286	3	iv	iv	X
cblr-2903	286	4	.	.	PUNCT
cblr-2903	287	1	recent	recent	ADJ
cblr-2903	287	2	developments	development	NOUN
cblr-2903	287	3	affecting	affect	VERB
cblr-2903	287	4	opining	opine	VERB
cblr-2903	287	5	lawyers	lawyer	NOUN
cblr-2903	287	6	while	while	SCONJ
cblr-2903	287	7	tax	tax	NOUN
cblr-2903	287	8	shelters	shelter	NOUN
cblr-2903	287	9	have	have	AUX
cblr-2903	287	10	been	be	AUX
cblr-2903	287	11	an	an	DET
cblr-2903	287	12	important	important	ADJ
cblr-2903	287	13	subject	subject	NOUN
cblr-2903	287	14	for	for	ADP
cblr-2903	287	15	more	more	ADJ
cblr-2903	287	16	than	than	ADP
cblr-2903	287	17	four	four	NUM
cblr-2903	287	18	decades	decade	NOUN
cblr-2903	287	19	,	,	PUNCT
cblr-2903	287	20	recent	recent	ADJ
cblr-2903	287	21	events	event	NOUN
cblr-2903	287	22	have	have	VERB
cblr-2903	287	23	substantially	substantially	ADV
cblr-2903	287	24	"	"	PUNCT
cblr-2903	287	25	i	i	PRON
cblr-2903	287	26	d.	d.	PROPN
cblr-2903	287	27	at	at	ADP
cblr-2903	287	28	87	87	NUM
cblr-2903	287	29	(	(	PUNCT
cblr-2903	287	30	"	"	PUNCT
cblr-2903	287	31	apart	apart	ADV
cblr-2903	287	32	from	from	ADP
cblr-2903	287	33	this	this	DET
cblr-2903	287	34	ineffectual	ineffectual	ADJ
cblr-2903	287	35	penalty	penalty	NOUN
cblr-2903	287	36	scheme	scheme	NOUN
cblr-2903	287	37	,	,	PUNCT
cblr-2903	287	38	the	the	DET
cblr-2903	287	39	probability	probability	NOUN
cblr-2903	287	40	that	that	SCONJ
cblr-2903	287	41	the	the	DET
cblr-2903	287	42	irs	irs	PROPN
cblr-2903	287	43	would	would	AUX
cblr-2903	287	44	detect	detect	VERB
cblr-2903	287	45	that	that	SCONJ
cblr-2903	287	46	a	a	DET
cblr-2903	287	47	highly	highly	ADV
cblr-2903	287	48	complex	complex	ADJ
cblr-2903	287	49	financial	financial	ADJ
cblr-2903	287	50	transaction	transaction	NOUN
cblr-2903	287	51	is	be	AUX
cblr-2903	287	52	a	a	DET
cblr-2903	287	53	tax	tax	NOUN
cblr-2903	287	54	shelter	shelter	NOUN
cblr-2903	287	55	was	be	AUX
cblr-2903	287	56	slight	slight	ADJ
cblr-2903	287	57	.	.	PUNCT
cblr-2903	288	1	the	the	DET
cblr-2903	288	2	irs	irs	PROPN
cblr-2903	288	3	had	have	AUX
cblr-2903	288	4	not	not	PART
cblr-2903	288	5	had	have	VERB
cblr-2903	288	6	adequate	adequate	ADJ
cblr-2903	288	7	resources	resource	NOUN
cblr-2903	288	8	for	for	ADP
cblr-2903	288	9	enforcement	enforcement	NOUN
cblr-2903	288	10	.	.	PUNCT
cblr-2903	289	1	"	"	PUNCT
cblr-2903	289	2	)	)	PUNCT
cblr-2903	289	3	.	.	PUNCT
cblr-2903	290	1	110	110	NUM
cblr-2903	290	2	rostain	rostain	NOUN
cblr-2903	290	3	,	,	PUNCT
cblr-2903	290	4	supra	supra	PROPN
cblr-2903	290	5	note	note	NOUN
cblr-2903	290	6	2	2	NUM
cblr-2903	290	7	,	,	PUNCT
cblr-2903	290	8	at	at	ADP
cblr-2903	290	9	94	94	NUM
cblr-2903	290	10	.	.	PUNCT
cblr-2903	291	1	n.	n.	PROPN
cblr-2903	291	2	see	see	VERB
cblr-2903	291	3	i	i	PRON
cblr-2903	291	4	d.	d.	PROPN
cblr-2903	291	5	at	at	ADP
cblr-2903	291	6	93	93	NUM
cblr-2903	291	7	.	.	PUNCT
cblr-2903	292	1	"	"	PUNCT
cblr-2903	292	2	'	'	PUNCT
cblr-2903	292	3	see	see	VERB
cblr-2903	292	4	rostain	rostain	NOUN
cblr-2903	292	5	,	,	PUNCT
cblr-2903	292	6	supra	supra	PROPN
cblr-2903	292	7	note	note	NOUN
cblr-2903	292	8	2	2	NUM
cblr-2903	292	9	,	,	PUNCT
cblr-2903	292	10	at	at	ADP
cblr-2903	292	11	93	93	NUM
cblr-2903	292	12	-	-	SYM
cblr-2903	292	13	94	94	NUM
cblr-2903	292	14	.	.	X
cblr-2903	292	15	113	113	NUM
cblr-2903	293	1	i	i	PRON
cblr-2903	293	2	d.	d.	PROPN
cblr-2903	293	3	at	at	ADP
cblr-2903	293	4	94	94	NUM
cblr-2903	293	5	.	.	PUNCT
cblr-2903	294	1	114	114	NUM
cblr-2903	295	1	i	i	PRON
cblr-2903	295	2	d.	d.	PROPN
cblr-2903	295	3	at	at	ADP
cblr-2903	295	4	94	94	NUM
cblr-2903	295	5	;	;	PUNCT
cblr-2903	295	6	see	see	VERB
cblr-2903	295	7	also	also	ADV
cblr-2903	295	8	bankman	bankman	ADJ
cblr-2903	295	9	,	,	PUNCT
cblr-2903	295	10	supra	supra	PROPN
cblr-2903	295	11	note	note	PROPN
cblr-2903	295	12	82	82	NUM
cblr-2903	295	13	,	,	PUNCT
cblr-2903	295	14	at	at	ADP
cblr-2903	295	15	1782	1782	NUM
cblr-2903	295	16	-	-	SYM
cblr-2903	295	17	83	83	NUM
cblr-2903	295	18	.	.	PUNCT
cblr-2903	296	1	[	[	X
cblr-2903	296	2	vol	vol	NOUN
cblr-2903	296	3	.	.	PUNCT
cblr-2903	296	4	2011276	2011276	NUM
cblr-2903	296	5	col	col	PROPN
cblr-2903	296	6	umbia	umbia	PROPN
cblr-2903	296	7	b	b	PROPN
cblr-2903	296	8	usiness	usiness	PROPN
cblr-2903	296	9	la	la	PROPN
cblr-2903	296	10	w	w	PROPN
cblr-2903	296	11	re	re	PROPN
cblr-2903	296	12	vie	vie	PROPN
cblr-2903	296	13	w	w	PROPN
cblr-2903	296	14	transformed	transform	VERB
cblr-2903	296	15	the	the	DET
cblr-2903	296	16	nature	nature	NOUN
cblr-2903	296	17	of	of	ADP
cblr-2903	296	18	tax	tax	NOUN
cblr-2903	296	19	practice	practice	NOUN
cblr-2903	296	20	in	in	ADP
cblr-2903	296	21	the	the	DET
cblr-2903	296	22	united	united	PROPN
cblr-2903	296	23	states	states	PROPN
cblr-2903	296	24	.	.	PUNCT
cblr-2903	297	1	by	by	ADP
cblr-2903	297	2	the	the	DET
cblr-2903	297	3	end	end	NOUN
cblr-2903	297	4	of	of	ADP
cblr-2903	297	5	the	the	DET
cblr-2903	297	6	1990s	1990s	NUM
cblr-2903	297	7	,	,	PUNCT
cblr-2903	297	8	it	it	PRON
cblr-2903	297	9	was	be	AUX
cblr-2903	297	10	clear	clear	ADJ
cblr-2903	297	11	that	that	SCONJ
cblr-2903	297	12	the	the	DET
cblr-2903	297	13	"	"	PUNCT
cblr-2903	297	14	piecemeal	piecemeal	ADJ
cblr-2903	297	15	"	"	PUNCT
cblr-2903	297	16	approach	approach	NOUN
cblr-2903	297	17	of	of	ADP
cblr-2903	297	18	targeting	target	VERB
cblr-2903	297	19	specific	specific	ADJ
cblr-2903	297	20	shelters	shelter	NOUN
cblr-2903	297	21	after	after	SCONJ
cblr-2903	297	22	they	they	PRON
cblr-2903	297	23	came	come	VERB
cblr-2903	297	24	to	to	ADP
cblr-2903	297	25	the	the	DET
cblr-2903	297	26	attention	attention	NOUN
cblr-2903	297	27	of	of	ADP
cblr-2903	297	28	government	government	NOUN
cblr-2903	297	29	regulators	regulator	NOUN
cblr-2903	297	30	was	be	AUX
cblr-2903	297	31	not	not	PART
cblr-2903	297	32	an	an	DET
cblr-2903	297	33	adequate	adequate	ADJ
cblr-2903	297	34	solution	solution	NOUN
cblr-2903	297	35	.	.	PUNCT
cblr-2903	297	36	"	"	PUNCT
cblr-2903	298	1	legislators	legislator	NOUN
cblr-2903	298	2	and	and	CCONJ
cblr-2903	298	3	regulatory	regulatory	ADJ
cblr-2903	298	4	groups	group	NOUN
cblr-2903	298	5	began	begin	VERB
cblr-2903	298	6	to	to	PART
cblr-2903	298	7	consider	consider	VERB
cblr-2903	298	8	more	more	ADV
cblr-2903	298	9	far	far	ADV
cblr-2903	298	10	-	-	PUNCT
cblr-2903	298	11	reaching	reach	VERB
cblr-2903	298	12	efforts	effort	NOUN
cblr-2903	298	13	to	to	PART
cblr-2903	298	14	curb	curb	VERB
cblr-2903	298	15	the	the	DET
cblr-2903	298	16	use	use	NOUN
cblr-2903	298	17	of	of	ADP
cblr-2903	298	18	abusive	abusive	ADJ
cblr-2903	298	19	tax	tax	NOUN
cblr-2903	298	20	shelters	shelter	NOUN
cblr-2903	298	21	.	.	PUNCT
cblr-2903	299	1	for	for	ADP
cblr-2903	299	2	example	example	NOUN
cblr-2903	299	3	,	,	PUNCT
cblr-2903	299	4	the	the	DET
cblr-2903	299	5	treasury	treasury	NOUN
cblr-2903	299	6	issued	issue	VERB
cblr-2903	299	7	regulations	regulation	NOUN
cblr-2903	299	8	requiring	require	VERB
cblr-2903	299	9	the	the	DET
cblr-2903	299	10	registration	registration	NOUN
cblr-2903	299	11	of	of	ADP
cblr-2903	299	12	certain	certain	ADJ
cblr-2903	299	13	tax	tax	NOUN
cblr-2903	299	14	shelters	shelter	NOUN
cblr-2903	299	15	,	,	PUNCT
cblr-2903	299	16	the	the	DET
cblr-2903	299	17	maintenance	maintenance	NOUN
cblr-2903	299	18	of	of	ADP
cblr-2903	299	19	lists	list	NOUN
cblr-2903	299	20	of	of	ADP
cblr-2903	299	21	investors	investor	NOUN
cblr-2903	299	22	in	in	ADP
cblr-2903	299	23	potential	potential	ADJ
cblr-2903	299	24	abusive	abusive	ADJ
cblr-2903	299	25	shelters	shelter	NOUN
cblr-2903	299	26	,	,	PUNCT
cblr-2903	299	27	and	and	CCONJ
cblr-2903	299	28	taxpayer	taxpayer	NOUN
cblr-2903	299	29	reporting	reporting	NOUN
cblr-2903	299	30	requirements	requirement	NOUN
cblr-2903	299	31	under	under	ADP
cblr-2903	299	32	§	§	PROPN
cblr-2903	299	33	§	§	PROPN
cblr-2903	299	34	6112	6112	NUM
cblr-2903	299	35	and	and	CCONJ
cblr-2903	299	36	6011.16	6011.16	NUM
cblr-2903	299	37	congress	congress	PROPN
cblr-2903	299	38	also	also	ADV
cblr-2903	299	39	pitched	pitch	VERB
cblr-2903	299	40	in	in	ADP
cblr-2903	299	41	,	,	PUNCT
cblr-2903	299	42	enacting	enact	VERB
cblr-2903	299	43	the	the	DET
cblr-2903	299	44	american	american	ADJ
cblr-2903	299	45	jobs	jobs	PROPN
cblr-2903	299	46	creation	creation	PROPN
cblr-2903	299	47	act	act	PROPN
cblr-2903	299	48	,	,	PUNCT
cblr-2903	299	49	a	a	DET
cblr-2903	299	50	far	far	ADV
cblr-2903	299	51	-	-	PUNCT
cblr-2903	299	52	reaching	reach	VERB
cblr-2903	299	53	legislative	legislative	ADJ
cblr-2903	299	54	effort	effort	NOUN
cblr-2903	299	55	containing	contain	VERB
cblr-2903	299	56	several	several	ADJ
cblr-2903	299	57	measures	measure	NOUN
cblr-2903	299	58	directed	direct	VERB
cblr-2903	299	59	at	at	ADP
cblr-2903	299	60	tax	tax	NOUN
cblr-2903	299	61	shelters	shelter	NOUN
cblr-2903	299	62	.	.	PUNCT
cblr-2903	299	63	"	"	PUNCT
cblr-2903	299	64	'	'	PUNCT
cblr-2903	299	65	for	for	ADP
cblr-2903	299	66	lawyers	lawyer	NOUN
cblr-2903	299	67	issuing	issue	VERB
cblr-2903	299	68	tax	tax	NOUN
cblr-2903	299	69	opinions	opinion	NOUN
cblr-2903	299	70	,	,	PUNCT
cblr-2903	299	71	however	however	ADV
cblr-2903	299	72	,	,	PUNCT
cblr-2903	299	73	by	by	ADP
cblr-2903	299	74	far	far	ADV
cblr-2903	299	75	the	the	DET
cblr-2903	299	76	most	most	ADV
cblr-2903	299	77	important	important	ADJ
cblr-2903	299	78	changes	change	NOUN
cblr-2903	299	79	were	be	AUX
cblr-2903	299	80	the	the	DET
cblr-2903	299	81	2005	2005	NUM
cblr-2903	299	82	revisions	revision	NOUN
cblr-2903	299	83	to	to	PART
cblr-2903	299	84	circular	circular	VERB
cblr-2903	299	85	230	230	NUM
cblr-2903	299	86	.	.	PUNCT
cblr-2903	300	1	today	today	NOUN
cblr-2903	300	2	,	,	PUNCT
cblr-2903	300	3	circular	circular	ADJ
cblr-2903	300	4	230	230	NUM
cblr-2903	300	5	regulations	regulation	NOUN
cblr-2903	300	6	require	require	VERB
cblr-2903	300	7	that	that	SCONJ
cblr-2903	300	8	a	a	DET
cblr-2903	300	9	tax	tax	NOUN
cblr-2903	300	10	opinion	opinion	NOUN
cblr-2903	300	11	adhere	adhere	VERB
cblr-2903	300	12	to	to	ADP
cblr-2903	300	13	a	a	DET
cblr-2903	300	14	strict	strict	ADJ
cblr-2903	300	15	set	set	NOUN
cblr-2903	300	16	of	of	ADP
cblr-2903	300	17	requirements	requirement	NOUN
cblr-2903	300	18	.	.	PUNCT
cblr-2903	300	19	'	'	PUNCT
cblr-2903	300	20	...	...	PUNCT
cblr-2903	301	1	rostain	rostain	NOUN
cblr-2903	301	2	,	,	PUNCT
cblr-2903	301	3	supra	supra	PROPN
cblr-2903	301	4	note	note	NOUN
cblr-2903	301	5	2	2	NUM
cblr-2903	301	6	,	,	PUNCT
cblr-2903	301	7	at	at	ADP
cblr-2903	301	8	95	95	NUM
cblr-2903	301	9	.	.	PUNCT
cblr-2903	302	1	116	116	NUM
cblr-2903	302	2	treas	trea	NOUN
cblr-2903	302	3	.	.	PUNCT
cblr-2903	303	1	reg	reg	PROPN
cblr-2903	303	2	.	.	PUNCT
cblr-2903	304	1	§	§	PROPN
cblr-2903	304	2	301.6112	301.6112	NUM
cblr-2903	304	3	-	-	SYM
cblr-2903	304	4	1	1	NUM
cblr-2903	304	5	t	t	NOUN
cblr-2903	304	6	(	(	PUNCT
cblr-2903	304	7	2000	2000	NUM
cblr-2903	304	8	)	)	PUNCT
cblr-2903	304	9	;	;	PUNCT
cblr-2903	305	1	treas	treas	PROPN
cblr-2903	305	2	.	.	PUNCT
cblr-2903	306	1	reg	reg	PROPN
cblr-2903	306	2	.	.	PUNCT
cblr-2903	307	1	§	§	PROPN
cblr-2903	307	2	1.6011	1.6011	NUM
cblr-2903	307	3	-	-	SYM
cblr-2903	307	4	4	4	NUM
cblr-2903	307	5	t	t	NOUN
cblr-2903	307	6	(	(	PUNCT
cblr-2903	307	7	2000	2000	NUM
cblr-2903	307	8	)	)	PUNCT
cblr-2903	307	9	;	;	PUNCT
cblr-2903	307	10	rostain	rostain	NOUN
cblr-2903	307	11	,	,	PUNCT
cblr-2903	307	12	supra	supra	PROPN
cblr-2903	307	13	note	note	NOUN
cblr-2903	307	14	2	2	NUM
cblr-2903	307	15	,	,	PUNCT
cblr-2903	307	16	at	at	ADP
cblr-2903	307	17	95	95	NUM
cblr-2903	307	18	-	-	SYM
cblr-2903	307	19	96	96	NUM
cblr-2903	307	20	.	.	PUNCT
cblr-2903	308	1	"	"	PUNCT
cblr-2903	308	2	'	'	PUNCT
cblr-2903	308	3	american	american	ADJ
cblr-2903	308	4	jobs	job	NOUN
cblr-2903	308	5	creation	creation	PROPN
cblr-2903	308	6	act	act	NOUN
cblr-2903	308	7	of	of	ADP
cblr-2903	308	8	2004	2004	NUM
cblr-2903	308	9	,	,	PUNCT
cblr-2903	308	10	pub	pub	NOUN
cblr-2903	308	11	.	.	PUNCT
cblr-2903	309	1	l.	l.	PROPN
cblr-2903	309	2	no	no	INTJ
cblr-2903	309	3	.	.	PROPN
cblr-2903	310	1	108	108	NUM
cblr-2903	310	2	-	-	SYM
cblr-2903	310	3	357	357	NUM
cblr-2903	310	4	,	,	PUNCT
cblr-2903	310	5	§	§	PROPN
cblr-2903	310	6	§	§	PROPN
cblr-2903	310	7	81122	81122	NUM
cblr-2903	310	8	,	,	PUNCT
cblr-2903	310	9	118	118	NUM
cblr-2903	310	10	stat	stat	NOUN
cblr-2903	310	11	.	.	PUNCT
cblr-2903	311	1	1418	1418	NUM
cblr-2903	311	2	,	,	PUNCT
cblr-2903	311	3	1575	1575	NUM
cblr-2903	311	4	-	-	SYM
cblr-2903	311	5	87	87	NUM
cblr-2903	311	6	(	(	PUNCT
cblr-2903	311	7	2004	2004	NUM
cblr-2903	311	8	)	)	PUNCT
cblr-2903	311	9	;	;	PUNCT
cblr-2903	311	10	see	see	VERB
cblr-2903	311	11	also	also	ADV
cblr-2903	311	12	rostain	rostain	NOUN
cblr-2903	311	13	,	,	PUNCT
cblr-2903	311	14	supra	supra	PROPN
cblr-2903	311	15	note	note	NOUN
cblr-2903	311	16	2	2	NUM
cblr-2903	311	17	,	,	PUNCT
cblr-2903	311	18	at	at	ADP
cblr-2903	311	19	97	97	NUM
cblr-2903	311	20	.	.	PUNCT
cblr-2903	312	1	n1	n1	PROPN
cblr-2903	312	2	david	david	PROPN
cblr-2903	312	3	t.	t.	PROPN
cblr-2903	312	4	moldenhauer	moldenhauer	PROPN
cblr-2903	312	5	,	,	PUNCT
cblr-2903	312	6	circular	circular	ADJ
cblr-2903	312	7	230	230	NUM
cblr-2903	312	8	opinion	opinion	NOUN
cblr-2903	312	9	standards	standard	NOUN
cblr-2903	312	10	,	,	PUNCT
cblr-2903	312	11	legal	legal	ADJ
cblr-2903	312	12	ethics	ethic	NOUN
cblr-2903	312	13	and	and	CCONJ
cblr-2903	312	14	first	first	ADJ
cblr-2903	312	15	amendment	amendment	NOUN
cblr-2903	312	16	limitations	limitation	NOUN
cblr-2903	312	17	on	on	ADP
cblr-2903	312	18	the	the	DET
cblr-2903	312	19	regulation	regulation	NOUN
cblr-2903	312	20	of	of	ADP
cblr-2903	312	21	professional	professional	ADJ
cblr-2903	312	22	speech	speech	NOUN
cblr-2903	312	23	by	by	ADP
cblr-2903	312	24	lawyers	lawyer	NOUN
cblr-2903	312	25	,	,	PUNCT
cblr-2903	312	26	29	29	NUM
cblr-2903	312	27	seattle	seattle	PROPN
cblr-2903	312	28	u.	u.	PROPN
cblr-2903	312	29	l.	l.	PROPN
cblr-2903	312	30	rev	rev	PROPN
cblr-2903	312	31	.	.	PROPN
cblr-2903	312	32	843	843	NUM
cblr-2903	312	33	,	,	PUNCT
cblr-2903	312	34	844	844	NUM
cblr-2903	312	35	-	-	SYM
cblr-2903	312	36	45	45	NUM
cblr-2903	312	37	(	(	PUNCT
cblr-2903	312	38	2006	2006	NUM
cblr-2903	312	39	)	)	PUNCT
cblr-2903	312	40	(	(	PUNCT
cblr-2903	312	41	stating	state	VERB
cblr-2903	312	42	that	that	SCONJ
cblr-2903	312	43	,	,	PUNCT
cblr-2903	312	44	under	under	ADP
cblr-2903	312	45	circular	circular	ADJ
cblr-2903	312	46	230	230	NUM
cblr-2903	312	47	,	,	PUNCT
cblr-2903	312	48	a	a	DET
cblr-2903	312	49	tax	tax	NOUN
cblr-2903	312	50	opinion	opinion	NOUN
cblr-2903	312	51	must	must	AUX
cblr-2903	312	52	:	:	PUNCT
cblr-2903	312	53	identify	identify	VERB
cblr-2903	312	54	and	and	CCONJ
cblr-2903	312	55	evaluate	evaluate	VERB
cblr-2903	312	56	all	all	DET
cblr-2903	312	57	facts	fact	NOUN
cblr-2903	312	58	relevant	relevant	ADJ
cblr-2903	312	59	to	to	ADP
cblr-2903	312	60	the	the	DET
cblr-2903	312	61	transaction	transaction	NOUN
cblr-2903	312	62	;	;	PUNCT
cblr-2903	312	63	relate	relate	VERB
cblr-2903	312	64	all	all	DET
cblr-2903	312	65	applicable	applicable	ADJ
cblr-2903	312	66	law	law	NOUN
cblr-2903	312	67	to	to	ADP
cblr-2903	312	68	the	the	DET
cblr-2903	312	69	facts	fact	NOUN
cblr-2903	312	70	;	;	PUNCT
cblr-2903	312	71	identify	identify	VERB
cblr-2903	312	72	and	and	CCONJ
cblr-2903	312	73	evaluate	evaluate	VERB
cblr-2903	312	74	each	each	DET
cblr-2903	312	75	"	"	PUNCT
cblr-2903	312	76	significant	significant	ADJ
cblr-2903	312	77	federal	federal	ADJ
cblr-2903	312	78	tax	tax	NOUN
cblr-2903	312	79	issue	issue	NOUN
cblr-2903	312	80	,	,	PUNCT
cblr-2903	312	81	"	"	PUNCT
cblr-2903	312	82	meaning	mean	VERB
cblr-2903	312	83	a	a	DET
cblr-2903	312	84	federal	federal	ADJ
cblr-2903	312	85	tax	tax	NOUN
cblr-2903	312	86	issue	issue	NOUN
cblr-2903	312	87	that	that	PRON
cblr-2903	312	88	meets	meet	VERB
cblr-2903	312	89	a	a	DET
cblr-2903	312	90	materiality	materiality	NOUN
cblr-2903	312	91	threshold	threshold	NOUN
cblr-2903	312	92	and	and	CCONJ
cblr-2903	312	93	to	to	PART
cblr-2903	312	94	which	which	PRON
cblr-2903	312	95	the	the	DET
cblr-2903	312	96	irs	irs	PROPN
cblr-2903	312	97	has	have	VERB
cblr-2903	312	98	a	a	DET
cblr-2903	312	99	'	'	PUNCT
cblr-2903	312	100	reasonable	reasonable	ADJ
cblr-2903	312	101	basis	basis	NOUN
cblr-2903	312	102	for	for	ADP
cblr-2903	312	103	a	a	DET
cblr-2903	312	104	successful	successful	ADJ
cblr-2903	312	105	challenge	challenge	NOUN
cblr-2903	312	106	;	;	PUNCT
cblr-2903	312	107	not	not	PART
cblr-2903	312	108	contain	contain	VERB
cblr-2903	312	109	internally	internally	ADV
cblr-2903	312	110	inconsistent	inconsistent	ADJ
cblr-2903	312	111	legal	legal	ADJ
cblr-2903	312	112	analyses	analysis	NOUN
cblr-2903	312	113	or	or	CCONJ
cblr-2903	312	114	conclusions	conclusion	NOUN
cblr-2903	312	115	,	,	PUNCT
cblr-2903	312	116	nor	nor	CCONJ
cblr-2903	312	117	may	may	AUX
cblr-2903	312	118	it	it	PRON
cblr-2903	312	119	take	take	VERB
cblr-2903	312	120	into	into	ADP
cblr-2903	312	121	account	account	NOUN
cblr-2903	312	122	the	the	DET
cblr-2903	312	123	possibility	possibility	NOUN
cblr-2903	312	124	that	that	SCONJ
cblr-2903	312	125	the	the	DET
cblr-2903	312	126	irs	irs	PROPN
cblr-2903	312	127	might	might	AUX
cblr-2903	312	128	not	not	PART
cblr-2903	312	129	audit	audit	VERB
cblr-2903	312	130	a	a	DET
cblr-2903	312	131	tax	tax	NOUN
cblr-2903	312	132	return	return	NOUN
cblr-2903	312	133	or	or	CCONJ
cblr-2903	312	134	raise	raise	VERB
cblr-2903	312	135	an	an	DET
cblr-2903	312	136	issue	issue	NOUN
cblr-2903	312	137	on	on	ADP
cblr-2903	312	138	audit	audit	NOUN
cblr-2903	312	139	,	,	PUNCT
cblr-2903	312	140	or	or	CCONJ
cblr-2903	312	141	might	might	AUX
cblr-2903	312	142	resolve	resolve	VERB
cblr-2903	312	143	the	the	DET
cblr-2903	312	144	issue	issue	NOUN
cblr-2903	312	145	by	by	ADP
cblr-2903	312	146	settlement	settlement	NOUN
cblr-2903	312	147	if	if	SCONJ
cblr-2903	312	148	raised	raise	VERB
cblr-2903	312	149	;	;	PUNCT
cblr-2903	312	150	conclude	conclude	VERB
cblr-2903	312	151	whether	whether	SCONJ
cblr-2903	312	152	the	the	DET
cblr-2903	312	153	overall	overall	ADJ
cblr-2903	312	154	tax	tax	NOUN
cblr-2903	312	155	treatment	treatment	NOUN
cblr-2903	312	156	of	of	ADP
cblr-2903	312	157	the	the	DET
cblr-2903	312	158	transaction	transaction	NOUN
cblr-2903	312	159	is	be	AUX
cblr-2903	312	160	proper	proper	ADJ
cblr-2903	312	161	;	;	PUNCT
cblr-2903	312	162	conclude	conclude	VERB
cblr-2903	312	163	that	that	SCONJ
cblr-2903	312	164	the	the	DET
cblr-2903	312	165	taxpayer	taxpayer	NOUN
cblr-2903	312	166	will	will	AUX
cblr-2903	312	167	prevail	prevail	VERB
cblr-2903	312	168	on	on	ADP
cblr-2903	312	169	each	each	DET
cblr-2903	312	170	significant	significant	ADJ
cblr-2903	312	171	federal	federal	ADJ
cblr-2903	312	172	tax	tax	NOUN
cblr-2903	312	173	issue	issue	NOUN
cblr-2903	312	174	affecting	affect	VERB
cblr-2903	312	175	the	the	DET
cblr-2903	312	176	transaction	transaction	NOUN
cblr-2903	312	177	,	,	PUNCT
cblr-2903	312	178	and	and	CCONJ
cblr-2903	312	179	that	that	SCONJ
cblr-2903	312	180	the	the	DET
cblr-2903	312	181	overall	overall	ADJ
cblr-2903	312	182	tax	tax	NOUN
cblr-2903	312	183	treatment	treatment	NOUN
cblr-2903	312	184	is	be	AUX
cblr-2903	312	185	proper	proper	ADJ
cblr-2903	312	186	,	,	PUNCT
cblr-2903	312	187	at	at	ADP
cblr-2903	312	188	a	a	DET
cblr-2903	312	189	confidence	confidence	NOUN
cblr-2903	312	190	level	level	NOUN
cblr-2903	312	191	of	of	ADP
cblr-2903	312	192	at	at	ADV
cblr-2903	312	193	least	least	ADJ
cblr-2903	312	194	"	"	PUNCT
cblr-2903	312	195	more	more	ADV
cblr-2903	312	196	likely	likely	ADJ
cblr-2903	312	197	than	than	ADP
cblr-2903	312	198	not	not	PART
cblr-2903	312	199	,	,	PUNCT
cblr-2903	312	200	"	"	PUNCT
cblr-2903	312	201	if	if	SCONJ
cblr-2903	312	202	someone	someone	PRON
cblr-2903	312	203	other	other	ADJ
cblr-2903	312	204	than	than	ADP
cblr-2903	312	205	the	the	DET
cblr-2903	312	206	practitioner	practitioner	NOUN
cblr-2903	312	207	will	will	AUX
cblr-2903	312	208	use	use	VERB
cblr-2903	312	209	or	or	CCONJ
cblr-2903	312	210	refer	refer	VERB
cblr-2903	312	211	to	to	ADP
cblr-2903	312	212	the	the	DET
cblr-2903	312	213	opinion	opinion	NOUN
cblr-2903	312	214	to	to	PART
cblr-2903	312	215	promote	promote	VERB
cblr-2903	312	216	,	,	PUNCT
cblr-2903	312	217	market	market	NOUN
cblr-2903	312	218	or	or	CCONJ
cblr-2903	312	219	recommend	recommend	VERB
cblr-2903	312	220	a	a	DET
cblr-2903	312	221	transaction	transaction	NOUN
cblr-2903	312	222	;	;	PUNCT
cblr-2903	312	223	and	and	CCONJ
cblr-2903	312	224	disclose	disclose	VERB
cblr-2903	312	225	any	any	DET
cblr-2903	312	226	compensation	compensation	NOUN
cblr-2903	312	227	arrangement	arrangement	NOUN
cblr-2903	312	228	the	the	DET
cblr-2903	312	229	practitioner	practitioner	NOUN
cblr-2903	312	230	has	have	VERB
cblr-2903	312	231	with	with	ADP
cblr-2903	312	232	a	a	DET
cblr-2903	312	233	third	third	ADJ
cblr-2903	312	234	party	party	NOUN
cblr-2903	312	235	for	for	ADP
cblr-2903	312	236	marketing	market	VERB
cblr-2903	312	237	the	the	DET
cblr-2903	312	238	transaction	transaction	NOUN
cblr-2903	312	239	,	,	PUNCT
cblr-2903	312	240	and	and	CCONJ
cblr-2903	312	241	any	any	DET
cblr-2903	312	242	referral	referral	ADJ
cblr-2903	312	243	agreement	agreement	NOUN
cblr-2903	312	244	with	with	ADP
cblr-2903	312	245	a	a	DET
cblr-2903	312	246	third	third	ADJ
cblr-2903	312	247	party	party	NOUN
cblr-2903	312	248	who	who	PRON
cblr-2903	312	249	markets	market	VERB
cblr-2903	312	250	such	such	DET
cblr-2903	312	251	a	a	DET
cblr-2903	312	252	transaction	transaction	NOUN
cblr-2903	312	253	)	)	PUNCT
cblr-2903	312	254	.	.	PUNCT
cblr-2903	313	1	no	no	INTJ
cblr-2903	313	2	.	.	PUNCT
cblr-2903	314	1	1:258	1:258	NUM
cblr-2903	314	2	]	]	X
cblr-2903	314	3	the	the	DET
cblr-2903	314	4	tax	tax	NOUN
cblr-2903	314	5	la	la	PROPN
cblr-2903	314	6	wyer	wyer	PROPN
cblr-2903	314	7	's	's	PART
cblr-2903	314	8	dilemma	dilemma	NOUN
cblr-2903	314	9	277	277	NUM
cblr-2903	314	10	in	in	ADP
cblr-2903	314	11	addition	addition	NOUN
cblr-2903	314	12	to	to	ADP
cblr-2903	314	13	the	the	DET
cblr-2903	314	14	legislative	legislative	ADJ
cblr-2903	314	15	and	and	CCONJ
cblr-2903	314	16	regulatory	regulatory	ADJ
cblr-2903	314	17	changes	change	NOUN
cblr-2903	314	18	,	,	PUNCT
cblr-2903	314	19	over	over	ADP
cblr-2903	314	20	the	the	DET
cblr-2903	314	21	last	last	ADJ
cblr-2903	314	22	decade	decade	NOUN
cblr-2903	314	23	,	,	PUNCT
cblr-2903	314	24	"	"	PUNCT
cblr-2903	314	25	taxpayers	taxpayer	NOUN
cblr-2903	314	26	who	who	PRON
cblr-2903	314	27	invested	invest	VERB
cblr-2903	314	28	in	in	ADP
cblr-2903	314	29	tax	tax	NOUN
cblr-2903	314	30	shelters	shelter	NOUN
cblr-2903	314	31	have	have	AUX
cblr-2903	314	32	brought	bring	VERB
cblr-2903	314	33	an	an	DET
cblr-2903	314	34	avalanche	avalanche	NOUN
cblr-2903	314	35	of	of	ADP
cblr-2903	314	36	malpractice	malpractice	NOUN
cblr-2903	314	37	cases	case	NOUN
cblr-2903	314	38	against	against	ADP
cblr-2903	314	39	their	their	PRON
cblr-2903	314	40	advising	advise	VERB
cblr-2903	314	41	lawyers	lawyer	NOUN
cblr-2903	314	42	and	and	CCONJ
cblr-2903	314	43	accountants	accountant	NOUN
cblr-2903	314	44	.	.	PUNCT
cblr-2903	315	1	"119	"119	PROPN
cblr-2903	316	1	the	the	DET
cblr-2903	316	2	increased	increase	VERB
cblr-2903	316	3	threat	threat	NOUN
cblr-2903	316	4	of	of	ADP
cblr-2903	316	5	criminal	criminal	ADJ
cblr-2903	316	6	liability	liability	NOUN
cblr-2903	316	7	is	be	AUX
cblr-2903	316	8	also	also	ADV
cblr-2903	316	9	a	a	DET
cblr-2903	316	10	primary	primary	ADJ
cblr-2903	316	11	concern	concern	NOUN
cblr-2903	316	12	for	for	ADP
cblr-2903	316	13	opining	opine	VERB
cblr-2903	316	14	tax	tax	NOUN
cblr-2903	316	15	lawyers	lawyer	NOUN
cblr-2903	316	16	.	.	PUNCT
cblr-2903	317	1	in	in	ADP
cblr-2903	317	2	conjunction	conjunction	NOUN
cblr-2903	317	3	with	with	ADP
cblr-2903	317	4	increasingly	increasingly	ADV
cblr-2903	317	5	stringent	stringent	ADJ
cblr-2903	317	6	statutory	statutory	ADJ
cblr-2903	317	7	penalties	penalty	NOUN
cblr-2903	317	8	,	,	PUNCT
cblr-2903	317	9	heightened	heighten	VERB
cblr-2903	317	10	disclosure	disclosure	NOUN
cblr-2903	317	11	requirements	requirement	NOUN
cblr-2903	317	12	,	,	PUNCT
cblr-2903	317	13	and	and	CCONJ
cblr-2903	317	14	stricter	strict	ADJ
cblr-2903	317	15	ethical	ethical	ADJ
cblr-2903	317	16	standards	standard	NOUN
cblr-2903	317	17	,	,	PUNCT
cblr-2903	317	18	these	these	DET
cblr-2903	317	19	developments	development	NOUN
cblr-2903	317	20	combine	combine	VERB
cblr-2903	317	21	to	to	PART
cblr-2903	317	22	impose	impose	VERB
cblr-2903	317	23	heightened	heightened	ADJ
cblr-2903	317	24	liability	liability	NOUN
cblr-2903	317	25	upon	upon	SCONJ
cblr-2903	317	26	opining	opine	VERB
cblr-2903	317	27	lawyers	lawyer	NOUN
cblr-2903	317	28	,	,	PUNCT
cblr-2903	317	29	and	and	CCONJ
cblr-2903	317	30	pose	pose	VERB
cblr-2903	317	31	serious	serious	ADJ
cblr-2903	317	32	risks	risk	NOUN
cblr-2903	317	33	for	for	ADP
cblr-2903	317	34	the	the	DET
cblr-2903	317	35	future	future	ADJ
cblr-2903	317	36	health	health	NOUN
cblr-2903	317	37	of	of	ADP
cblr-2903	317	38	tax	tax	NOUN
cblr-2903	317	39	planning	planning	NOUN
cblr-2903	317	40	practice	practice	NOUN
cblr-2903	317	41	.	.	PUNCT
cblr-2903	318	1	a.	a.	NOUN
cblr-2903	318	2	circular	circular	NOUN
cblr-2903	318	3	230	230	NUM
cblr-2903	318	4	the	the	DET
cblr-2903	318	5	treasury	treasury	PROPN
cblr-2903	318	6	department	department	NOUN
cblr-2903	318	7	adopted	adopt	VERB
cblr-2903	318	8	circular	circular	ADJ
cblr-2903	318	9	230	230	NUM
cblr-2903	318	10	to	to	PART
cblr-2903	318	11	determine	determine	VERB
cblr-2903	318	12	the	the	DET
cblr-2903	318	13	standards	standard	NOUN
cblr-2903	318	14	for	for	ADP
cblr-2903	318	15	those	those	PRON
cblr-2903	318	16	who	who	PRON
cblr-2903	318	17	wish	wish	VERB
cblr-2903	318	18	to	to	PART
cblr-2903	318	19	practice	practice	VERB
cblr-2903	318	20	before	before	ADP
cblr-2903	318	21	the	the	DET
cblr-2903	318	22	irs	irs	PROPN
cblr-2903	318	23	.	.	PUNCT
cblr-2903	319	1	"o	"o	PROPN
cblr-2903	319	2	the	the	DET
cblr-2903	319	3	rules	rule	NOUN
cblr-2903	319	4	under	under	ADP
cblr-2903	319	5	circular	circular	ADJ
cblr-2903	319	6	230	230	NUM
cblr-2903	319	7	address	address	NOUN
cblr-2903	319	8	,	,	PUNCT
cblr-2903	319	9	among	among	ADP
cblr-2903	319	10	other	other	ADJ
cblr-2903	319	11	things	thing	NOUN
cblr-2903	319	12	:	:	PUNCT
cblr-2903	319	13	"	"	PUNCT
cblr-2903	319	14	(	(	PUNCT
cblr-2903	319	15	1	1	X
cblr-2903	319	16	)	)	PUNCT
cblr-2903	319	17	eligibility	eligibility	NOUN
cblr-2903	319	18	to	to	PART
cblr-2903	319	19	practice	practice	VERB
cblr-2903	319	20	before	before	ADP
cblr-2903	319	21	the	the	DET
cblr-2903	319	22	irs	irs	PROPN
cblr-2903	319	23	;	;	PUNCT
cblr-2903	319	24	(	(	PUNCT
cblr-2903	319	25	2	2	X
cblr-2903	319	26	)	)	PUNCT
cblr-2903	319	27	duties	duty	NOUN
cblr-2903	319	28	and	and	CCONJ
cblr-2903	319	29	restrictions	restriction	NOUN
cblr-2903	319	30	relating	relate	VERB
cblr-2903	319	31	to	to	ADP
cblr-2903	319	32	such	such	ADJ
cblr-2903	319	33	practice	practice	NOUN
cblr-2903	319	34	;	;	PUNCT
cblr-2903	319	35	and	and	CCONJ
cblr-2903	319	36	(	(	PUNCT
cblr-2903	319	37	3	3	X
cblr-2903	319	38	)	)	PUNCT
cblr-2903	319	39	rules	rule	NOUN
cblr-2903	319	40	applicable	applicable	ADJ
cblr-2903	319	41	to	to	ADP
cblr-2903	319	42	disciplinary	disciplinary	ADJ
cblr-2903	319	43	proceedings	proceeding	NOUN
cblr-2903	319	44	for	for	ADP
cblr-2903	319	45	violation	violation	NOUN
cblr-2903	319	46	of	of	ADP
cblr-2903	319	47	the	the	DET
cblr-2903	319	48	regulations	regulation	NOUN
cblr-2903	319	49	.	.	PUNCT
cblr-2903	320	1	"121	"121	PROPN
cblr-2903	321	1	the	the	DET
cblr-2903	321	2	standards	standard	NOUN
cblr-2903	321	3	set	set	VERB
cblr-2903	321	4	forth	forth	ADV
cblr-2903	321	5	in	in	ADP
cblr-2903	321	6	circular	circular	ADJ
cblr-2903	321	7	230	230	NUM
cblr-2903	321	8	apply	apply	NOUN
cblr-2903	321	9	to	to	ADP
cblr-2903	321	10	all	all	DET
cblr-2903	321	11	persons	person	NOUN
cblr-2903	321	12	preparing	prepare	VERB
cblr-2903	321	13	tax	tax	NOUN
cblr-2903	321	14	returns	return	NOUN
cblr-2903	321	15	or	or	CCONJ
cblr-2903	321	16	providing	provide	VERB
cblr-2903	321	17	tax	tax	NOUN
cblr-2903	321	18	advice	advice	NOUN
cblr-2903	321	19	for	for	ADP
cblr-2903	321	20	compensation	compensation	NOUN
cblr-2903	321	21	.	.	PUNCT
cblr-2903	322	1	in	in	ADP
cblr-2903	322	2	general	general	ADJ
cblr-2903	322	3	,	,	PUNCT
cblr-2903	322	4	only	only	ADV
cblr-2903	322	5	lawyers	lawyer	NOUN
cblr-2903	322	6	,	,	PUNCT
cblr-2903	322	7	certified	certify	VERB
cblr-2903	322	8	public	public	ADJ
cblr-2903	322	9	accountants	accountant	NOUN
cblr-2903	322	10	,	,	PUNCT
cblr-2903	322	11	enrolled	enrol	VERB
cblr-2903	322	12	agents	agent	NOUN
cblr-2903	322	13	,	,	PUNCT
cblr-2903	322	14	enrolled	enrol	VERB
cblr-2903	322	15	actuaries	actuary	NOUN
cblr-2903	322	16	,	,	PUNCT
cblr-2903	322	17	and	and	CCONJ
cblr-2903	322	18	enrolled	enrol	VERB
cblr-2903	322	19	retirement	retirement	NOUN
cblr-2903	322	20	plan	plan	NOUN
cblr-2903	322	21	agents	agent	NOUN
cblr-2903	322	22	may	may	AUX
cblr-2903	322	23	practice	practice	VERB
cblr-2903	322	24	before	before	ADP
cblr-2903	322	25	the	the	DET
cblr-2903	322	26	irs.112	irs.112	NOUN
cblr-2903	322	27	while	while	SCONJ
cblr-2903	322	28	circular	circular	ADJ
cblr-2903	322	29	230	230	NUM
cblr-2903	322	30	has	have	VERB
cblr-2903	322	31	far	far	ADV
cblr-2903	322	32	-	-	PUNCT
cblr-2903	322	33	reaching	reach	VERB
cblr-2903	322	34	implications	implication	NOUN
cblr-2903	322	35	for	for	ADP
cblr-2903	322	36	various	various	ADJ
cblr-2903	322	37	aspects	aspect	NOUN
cblr-2903	322	38	of	of	ADP
cblr-2903	322	39	tax	tax	NOUN
cblr-2903	322	40	practice	practice	NOUN
cblr-2903	322	41	,	,	PUNCT
cblr-2903	322	42	this	this	DET
cblr-2903	322	43	note	note	NOUN
cblr-2903	322	44	focuses	focus	VERB
cblr-2903	322	45	primarily	primarily	ADV
cblr-2903	322	46	on	on	ADP
cblr-2903	322	47	the	the	DET
cblr-2903	322	48	provisions	provision	NOUN
cblr-2903	322	49	related	relate	VERB
cblr-2903	322	50	to	to	ADP
cblr-2903	322	51	the	the	DET
cblr-2903	322	52	production	production	NOUN
cblr-2903	322	53	and	and	CCONJ
cblr-2903	322	54	issuance	issuance	NOUN
cblr-2903	322	55	of	of	ADP
cblr-2903	322	56	tax	tax	NOUN
cblr-2903	322	57	opinions	opinion	NOUN
cblr-2903	322	58	,	,	PUNCT
cblr-2903	322	59	and	and	CCONJ
cblr-2903	322	60	in	in	ADP
cblr-2903	322	61	particular	particular	ADJ
cblr-2903	322	62	on	on	ADP
cblr-2903	322	63	the	the	DET
cblr-2903	322	64	revisions	revision	NOUN
cblr-2903	322	65	added	add	VERB
cblr-2903	322	66	in	in	ADP
cblr-2903	322	67	2005	2005	NUM
cblr-2903	322	68	.	.	PUNCT
cblr-2903	323	1	the	the	DET
cblr-2903	323	2	treasury	treasury	PROPN
cblr-2903	323	3	department	department	PROPN
cblr-2903	323	4	first	first	ADV
cblr-2903	323	5	adopted	adopt	VERB
cblr-2903	323	6	rules	rule	NOUN
cblr-2903	323	7	regulating	regulate	VERB
cblr-2903	323	8	tax	tax	NOUN
cblr-2903	323	9	shelter	shelter	NOUN
cblr-2903	323	10	opinions	opinion	NOUN
cblr-2903	323	11	in	in	ADP
cblr-2903	323	12	1984	1984	NUM
cblr-2903	323	13	,	,	PUNCT
cblr-2903	323	14	in	in	ADP
cblr-2903	323	15	former	former	ADJ
cblr-2903	323	16	section	section	NOUN
cblr-2903	323	17	10.33	10.33	NUM
cblr-2903	323	18	of	of	ADP
cblr-2903	323	19	119	119	NUM
cblr-2903	323	20	soled	sole	VERB
cblr-2903	323	21	,	,	PUNCT
cblr-2903	323	22	supra	supra	NOUN
cblr-2903	323	23	note	note	NOUN
cblr-2903	323	24	3	3	NUM
cblr-2903	323	25	,	,	PUNCT
cblr-2903	323	26	at	at	ADP
cblr-2903	323	27	268	268	NUM
cblr-2903	323	28	.	.	PUNCT
cblr-2903	324	1	120	120	NUM
cblr-2903	324	2	31	31	NUM
cblr-2903	324	3	c.f.r	c.f.r	NOUN
cblr-2903	324	4	.	.	PUNCT
cblr-2903	325	1	§	§	PROPN
cblr-2903	325	2	§	§	PROPN
cblr-2903	325	3	10.0	10.0	NUM
cblr-2903	325	4	-	-	SYM
cblr-2903	325	5	10.93	10.93	NUM
cblr-2903	325	6	(	(	PUNCT
cblr-2903	325	7	2005	2005	NUM
cblr-2903	325	8	)	)	PUNCT
cblr-2903	325	9	.	.	PUNCT
cblr-2903	326	1	121	121	NUM
cblr-2903	326	2	jay	jay	NOUN
cblr-2903	326	3	a.	a.	NOUN
cblr-2903	326	4	soled	sole	VERB
cblr-2903	326	5	,	,	PUNCT
cblr-2903	326	6	third	third	ADJ
cblr-2903	326	7	-	-	PUNCT
cblr-2903	326	8	party	party	NOUN
cblr-2903	326	9	civil	civil	ADJ
cblr-2903	326	10	tax	tax	NOUN
cblr-2903	326	11	penalties	penalty	NOUN
cblr-2903	326	12	and	and	CCONJ
cblr-2903	326	13	professional	professional	ADJ
cblr-2903	326	14	standards	standard	NOUN
cblr-2903	326	15	,	,	PUNCT
cblr-2903	326	16	2004	2004	NUM
cblr-2903	326	17	wis	wis	NOUN
cblr-2903	326	18	.	.	PUNCT
cblr-2903	327	1	l.	l.	PROPN
cblr-2903	327	2	rev	rev	PROPN
cblr-2903	327	3	.	.	PROPN
cblr-2903	327	4	1611	1611	NUM
cblr-2903	327	5	,	,	PUNCT
cblr-2903	327	6	1626	1626	NUM
cblr-2903	327	7	(	(	PUNCT
cblr-2903	327	8	2004	2004	NUM
cblr-2903	327	9	)	)	PUNCT
cblr-2903	327	10	.	.	PUNCT
cblr-2903	328	1	1	1	NUM
cblr-2903	328	2	"	"	SYM
cblr-2903	328	3	31	31	NUM
cblr-2903	328	4	c.f.r	c.f.r	NOUN
cblr-2903	328	5	.	.	PUNCT
cblr-2903	329	1	§	§	PROPN
cblr-2903	329	2	10.3	10.3	NUM
cblr-2903	329	3	.	.	PUNCT
cblr-2903	330	1	circular	circular	ADJ
cblr-2903	330	2	230	230	NUM
cblr-2903	330	3	also	also	ADV
cblr-2903	330	4	provides	provide	VERB
cblr-2903	330	5	that	that	PRON
cblr-2903	330	6	federal	federal	ADJ
cblr-2903	330	7	and	and	CCONJ
cblr-2903	330	8	state	state	NOUN
cblr-2903	330	9	officers	officer	NOUN
cblr-2903	330	10	may	may	AUX
cblr-2903	330	11	practice	practice	VERB
cblr-2903	330	12	in	in	ADP
cblr-2903	330	13	front	front	NOUN
cblr-2903	330	14	of	of	ADP
cblr-2903	330	15	the	the	DET
cblr-2903	330	16	irs	irs	PROPN
cblr-2903	330	17	as	as	ADV
cblr-2903	330	18	well	well	ADV
cblr-2903	330	19	.	.	PUNCT
cblr-2903	331	1	i	i	PRON
cblr-2903	331	2	d.	d.	PROPN
cblr-2903	331	3	col	col	PROPN
cblr-2903	331	4	umbia	umbia	PROPN
cblr-2903	331	5	b	b	PROPN
cblr-2903	331	6	usiness	usiness	PROPN
cblr-2903	331	7	la	la	PROPN
cblr-2903	331	8	w	w	PROPN
cblr-2903	331	9	re	re	PROPN
cblr-2903	331	10	vie	vie	PROPN
cblr-2903	331	11	w	w	PROPN
cblr-2903	332	1	[	[	X
cblr-2903	332	2	vol	vol	NOUN
cblr-2903	332	3	.	.	NOUN
cblr-2903	332	4	2011278	2011278	NUM
cblr-2903	332	5	circular	circular	ADJ
cblr-2903	332	6	230.123	230.123	NUM
cblr-2903	332	7	former	former	ADJ
cblr-2903	332	8	section	section	NOUN
cblr-2903	332	9	10.33	10.33	NUM
cblr-2903	332	10	required	require	VERB
cblr-2903	332	11	an	an	DET
cblr-2903	332	12	opining	opine	VERB
cblr-2903	332	13	lawyer	lawyer	NOUN
cblr-2903	332	14	to	to	ADP
cblr-2903	332	15	:	:	PUNCT
cblr-2903	332	16	(	(	PUNCT
cblr-2903	332	17	1	1	X
cblr-2903	332	18	)	)	PUNCT
cblr-2903	332	19	identify	identify	VERB
cblr-2903	332	20	,	,	PUNCT
cblr-2903	332	21	describe	describe	VERB
cblr-2903	332	22	,	,	PUNCT
cblr-2903	332	23	and	and	CCONJ
cblr-2903	332	24	analyze	analyze	VERB
cblr-2903	332	25	relevant	relevant	ADJ
cblr-2903	332	26	facts	fact	NOUN
cblr-2903	332	27	,	,	PUNCT
cblr-2903	332	28	(	(	PUNCT
cblr-2903	332	29	2	2	X
cblr-2903	332	30	)	)	PUNCT
cblr-2903	332	31	relate	relate	VERB
cblr-2903	332	32	the	the	DET
cblr-2903	332	33	law	law	NOUN
cblr-2903	332	34	to	to	ADP
cblr-2903	332	35	the	the	DET
cblr-2903	332	36	facts	fact	NOUN
cblr-2903	332	37	,	,	PUNCT
cblr-2903	332	38	(	(	PUNCT
cblr-2903	332	39	3	3	X
cblr-2903	332	40	)	)	PUNCT
cblr-2903	332	41	identify	identify	VERB
cblr-2903	332	42	and	and	CCONJ
cblr-2903	332	43	assess	assess	VERB
cblr-2903	332	44	material	material	NOUN
cblr-2903	332	45	tax	tax	NOUN
cblr-2903	332	46	issues	issue	NOUN
cblr-2903	332	47	,	,	PUNCT
cblr-2903	332	48	and	and	CCONJ
cblr-2903	332	49	(	(	PUNCT
cblr-2903	332	50	4	4	X
cblr-2903	332	51	)	)	PUNCT
cblr-2903	332	52	provide	provide	VERB
cblr-2903	332	53	an	an	DET
cblr-2903	332	54	overall	overall	ADJ
cblr-2903	332	55	evaluation	evaluation	NOUN
cblr-2903	332	56	whether	whether	SCONJ
cblr-2903	332	57	an	an	DET
cblr-2903	332	58	investor	investor	NOUN
cblr-2903	332	59	will	will	AUX
cblr-2903	332	60	realize	realize	VERB
cblr-2903	332	61	the	the	DET
cblr-2903	332	62	material	material	NOUN
cblr-2903	332	63	tax	tax	NOUN
cblr-2903	332	64	benefits	benefit	NOUN
cblr-2903	332	65	.	.	PUNCT
cblr-2903	333	1	24	24	NUM
cblr-2903	333	2	former	former	ADJ
cblr-2903	333	3	section	section	NOUN
cblr-2903	333	4	10.33	10.33	NUM
cblr-2903	333	5	was	be	AUX
cblr-2903	333	6	adopted	adopt	VERB
cblr-2903	333	7	in	in	ADP
cblr-2903	333	8	1984	1984	NUM
cblr-2903	333	9	,	,	PUNCT
cblr-2903	333	10	primarily	primarily	ADV
cblr-2903	333	11	to	to	PART
cblr-2903	333	12	address	address	VERB
cblr-2903	333	13	problems	problem	NOUN
cblr-2903	333	14	related	relate	VERB
cblr-2903	333	15	to	to	ADP
cblr-2903	333	16	"	"	PUNCT
cblr-2903	333	17	heavily	heavily	ADV
cblr-2903	333	18	qualified	qualified	ADJ
cblr-2903	333	19	,	,	PUNCT
cblr-2903	333	20	hypothetical	hypothetical	ADJ
cblr-2903	333	21	,	,	PUNCT
cblr-2903	333	22	inconclusive	inconclusive	ADJ
cblr-2903	333	23	or	or	CCONJ
cblr-2903	333	24	incorrect	incorrect	ADJ
cblr-2903	333	25	opinions	opinion	NOUN
cblr-2903	333	26	which	which	PRON
cblr-2903	333	27	promoters	promoter	NOUN
cblr-2903	333	28	used	use	VERB
cblr-2903	333	29	to	to	PART
cblr-2903	333	30	market	market	NOUN
cblr-2903	333	31	tax	tax	NOUN
cblr-2903	333	32	shelters	shelter	NOUN
cblr-2903	333	33	.	.	PUNCT
cblr-2903	334	1	"2	"2	PROPN
cblr-2903	334	2	5	5	NUM
cblr-2903	334	3	in	in	ADP
cblr-2903	334	4	enacting	enact	VERB
cblr-2903	334	5	the	the	DET
cblr-2903	334	6	former	former	ADJ
cblr-2903	334	7	rules	rule	NOUN
cblr-2903	334	8	,	,	PUNCT
cblr-2903	334	9	the	the	DET
cblr-2903	334	10	treasury	treasury	NOUN
cblr-2903	334	11	emphasized	emphasize	VERB
cblr-2903	334	12	certain	certain	ADJ
cblr-2903	334	13	restraints	restraint	NOUN
cblr-2903	334	14	that	that	PRON
cblr-2903	334	15	would	would	AUX
cblr-2903	334	16	protect	protect	VERB
cblr-2903	334	17	against	against	ADP
cblr-2903	334	18	the	the	DET
cblr-2903	334	19	hindrance	hindrance	NOUN
cblr-2903	334	20	of	of	ADP
cblr-2903	334	21	legitimate	legitimate	ADJ
cblr-2903	334	22	tax	tax	NOUN
cblr-2903	334	23	opinions	opinion	NOUN
cblr-2903	334	24	.	.	PUNCT
cblr-2903	335	1	26	26	NUM
cblr-2903	336	1	the	the	DET
cblr-2903	336	2	treasury	treasury	NOUN
cblr-2903	336	3	also	also	ADV
cblr-2903	336	4	underlined	underline	VERB
cblr-2903	336	5	the	the	DET
cblr-2903	336	6	consistency	consistency	NOUN
cblr-2903	336	7	of	of	ADP
cblr-2903	336	8	the	the	DET
cblr-2903	336	9	rules	rule	NOUN
cblr-2903	336	10	with	with	ADP
cblr-2903	336	11	aba	aba	PROPN
cblr-2903	336	12	formal	formal	ADJ
cblr-2903	336	13	opinion	opinion	NOUN
cblr-2903	336	14	346.127	346.127	NUM
cblr-2903	336	15	however	however	ADV
cblr-2903	336	16	,	,	PUNCT
cblr-2903	336	17	by	by	ADP
cblr-2903	336	18	early	early	ADJ
cblr-2903	336	19	2000	2000	NUM
cblr-2903	336	20	,	,	PUNCT
cblr-2903	336	21	public	public	ADJ
cblr-2903	336	22	outcry	outcry	NOUN
cblr-2903	336	23	over	over	ADP
cblr-2903	336	24	large	large	ADJ
cblr-2903	336	25	corporate	corporate	ADJ
cblr-2903	336	26	scandals	scandal	NOUN
cblr-2903	336	27	,	,	PUNCT
cblr-2903	336	28	such	such	ADJ
cblr-2903	336	29	as	as	ADP
cblr-2903	336	30	enron	enron	PROPN
cblr-2903	336	31	,	,	PUNCT
cblr-2903	336	32	and	and	CCONJ
cblr-2903	336	33	the	the	DET
cblr-2903	336	34	...	...	PUNCT
cblr-2903	336	35	regulations	regulation	NOUN
cblr-2903	336	36	governing	govern	VERB
cblr-2903	336	37	the	the	DET
cblr-2903	336	38	practice	practice	NOUN
cblr-2903	336	39	of	of	ADP
cblr-2903	336	40	attorneys	attorney	NOUN
cblr-2903	336	41	,	,	PUNCT
cblr-2903	336	42	certified	certify	VERB
cblr-2903	336	43	public	public	ADJ
cblr-2903	336	44	accountants	accountant	NOUN
cblr-2903	336	45	,	,	PUNCT
cblr-2903	336	46	enrolled	enrol	VERB
cblr-2903	336	47	agents	agent	NOUN
cblr-2903	336	48	,	,	PUNCT
cblr-2903	336	49	and	and	CCONJ
cblr-2903	336	50	enrolled	enrol	VERB
cblr-2903	336	51	actuaries	actuary	NOUN
cblr-2903	336	52	before	before	ADP
cblr-2903	336	53	the	the	DET
cblr-2903	336	54	internal	internal	ADJ
cblr-2903	336	55	revenue	revenue	NOUN
cblr-2903	336	56	service	service	NOUN
cblr-2903	336	57	,	,	PUNCT
cblr-2903	336	58	49	49	NUM
cblr-2903	336	59	fed	fed	PROPN
cblr-2903	336	60	.	.	PUNCT
cblr-2903	337	1	reg	reg	PROPN
cblr-2903	337	2	.	.	PUNCT
cblr-2903	338	1	6719	6719	NUM
cblr-2903	338	2	(	(	PUNCT
cblr-2903	338	3	feb	feb	PROPN
cblr-2903	338	4	.	.	PROPN
cblr-2903	338	5	23	23	NUM
cblr-2903	338	6	,	,	PUNCT
cblr-2903	338	7	1984	1984	NUM
cblr-2903	338	8	)	)	PUNCT
cblr-2903	338	9	.	.	PUNCT
cblr-2903	339	1	treasury	treasury	PROPN
cblr-2903	339	2	considered	consider	VERB
cblr-2903	339	3	such	such	ADJ
cblr-2903	339	4	rules	rule	NOUN
cblr-2903	339	5	to	to	PART
cblr-2903	339	6	be	be	AUX
cblr-2903	339	7	authorized	authorize	VERB
cblr-2903	339	8	by	by	ADP
cblr-2903	339	9	31	31	NUM
cblr-2903	339	10	u.s.c	u.s.c	NOUN
cblr-2903	339	11	.	.	PUNCT
cblr-2903	340	1	§	§	PROPN
cblr-2903	340	2	330	330	NUM
cblr-2903	340	3	as	as	ADP
cblr-2903	340	4	then	then	ADV
cblr-2903	340	5	in	in	ADP
cblr-2903	340	6	effect	effect	NOUN
cblr-2903	340	7	,	,	PUNCT
cblr-2903	340	8	as	as	ADV
cblr-2903	340	9	well	well	ADV
cblr-2903	340	10	as	as	ADP
cblr-2903	340	11	other	other	ADJ
cblr-2903	340	12	statutory	statutory	ADJ
cblr-2903	340	13	provisions	provision	NOUN
cblr-2903	340	14	.	.	PUNCT
cblr-2903	341	1	49	49	NUM
cblr-2903	341	2	fed	fed	PROPN
cblr-2903	341	3	.	.	PUNCT
cblr-2903	342	1	reg	reg	PROPN
cblr-2903	342	2	.	.	PUNCT
cblr-2903	343	1	6720	6720	NUM
cblr-2903	343	2	,	,	PUNCT
cblr-2903	343	3	6720	6720	NUM
cblr-2903	343	4	n.1	n.1	SYM
cblr-2903	343	5	(	(	PUNCT
cblr-2903	343	6	feb	feb	PROPN
cblr-2903	343	7	.	.	PROPN
cblr-2903	343	8	23	23	NUM
cblr-2903	343	9	,	,	PUNCT
cblr-2903	343	10	1984	1984	NUM
cblr-2903	343	11	)	)	PUNCT
cblr-2903	343	12	;	;	PUNCT
cblr-2903	343	13	see	see	VERB
cblr-2903	343	14	also	also	ADV
cblr-2903	343	15	moldenhauer	moldenhauer	NOUN
cblr-2903	343	16	,	,	PUNCT
cblr-2903	343	17	supra	supra	PROPN
cblr-2903	343	18	note	note	PROPN
cblr-2903	343	19	118	118	NUM
cblr-2903	343	20	,	,	PUNCT
cblr-2903	343	21	at	at	ADP
cblr-2903	343	22	847	847	NUM
cblr-2903	343	23	.	.	PUNCT
cblr-2903	343	24	124	124	NUM
cblr-2903	343	25	former	former	ADJ
cblr-2903	343	26	circular	circular	ADJ
cblr-2903	343	27	230	230	NUM
cblr-2903	343	28	,	,	PUNCT
cblr-2903	343	29	31	31	NUM
cblr-2903	343	30	c.f.r	c.f.r	NOUN
cblr-2903	343	31	.	.	PUNCT
cblr-2903	344	1	§	§	PROPN
cblr-2903	344	2	10.33(a)(1)-(3),(5	10.33(a)(1)-(3),(5	NUM
cblr-2903	344	3	)	)	PUNCT
cblr-2903	344	4	(	(	PUNCT
cblr-2903	344	5	1984	1984	NUM
cblr-2903	344	6	)	)	PUNCT
cblr-2903	344	7	;	;	PUNCT
cblr-2903	344	8	see	see	VERB
cblr-2903	344	9	also	also	ADV
cblr-2903	344	10	moldenhauer	moldenhauer	NOUN
cblr-2903	344	11	,	,	PUNCT
cblr-2903	344	12	supra	supra	PROPN
cblr-2903	344	13	note	note	NOUN
cblr-2903	344	14	125	125	NUM
cblr-2903	344	15	,	,	PUNCT
cblr-2903	344	16	at	at	ADP
cblr-2903	344	17	847	847	NUM
cblr-2903	344	18	.	.	PUNCT
cblr-2903	345	1	125	125	NUM
cblr-2903	345	2	moldenhauer	moldenhauer	NOUN
cblr-2903	345	3	,	,	PUNCT
cblr-2903	345	4	supra	supra	PROPN
cblr-2903	345	5	note	note	PROPN
cblr-2903	345	6	118	118	NUM
cblr-2903	345	7	,	,	PUNCT
cblr-2903	345	8	at	at	ADP
cblr-2903	345	9	847	847	NUM
cblr-2903	345	10	;	;	PUNCT
cblr-2903	345	11	see	see	VERB
cblr-2903	345	12	also	also	ADV
cblr-2903	345	13	department	department	NOUN
cblr-2903	345	14	of	of	ADP
cblr-2903	345	15	the	the	DET
cblr-2903	345	16	treasury	treasury	NOUN
cblr-2903	345	17	,	,	PUNCT
cblr-2903	345	18	proposed	propose	VERB
cblr-2903	345	19	rule	rule	NOUN
cblr-2903	345	20	,	,	PUNCT
cblr-2903	345	21	tax	tax	NOUN
cblr-2903	345	22	shelters	shelter	NOUN
cblr-2903	345	23	;	;	PUNCT
cblr-2903	345	24	practice	practice	NOUN
cblr-2903	345	25	before	before	ADP
cblr-2903	345	26	the	the	DET
cblr-2903	345	27	internal	internal	ADJ
cblr-2903	345	28	revenue	revenue	NOUN
cblr-2903	345	29	service	service	NOUN
cblr-2903	345	30	,	,	PUNCT
cblr-2903	345	31	45	45	NUM
cblr-2903	345	32	fed	feed	VERB
cblr-2903	345	33	.	.	PUNCT
cblr-2903	346	1	reg	reg	PROPN
cblr-2903	346	2	.	.	PROPN
cblr-2903	347	1	58,594	58,594	NUM
cblr-2903	347	2	,	,	PUNCT
cblr-2903	347	3	58,595	58,595	NUM
cblr-2903	347	4	(	(	PUNCT
cblr-2903	347	5	sept	sept	PROPN
cblr-2903	347	6	.	.	PROPN
cblr-2903	347	7	4	4	NUM
cblr-2903	347	8	,	,	PUNCT
cblr-2903	347	9	1980	1980	NUM
cblr-2903	347	10	)	)	PUNCT
cblr-2903	347	11	.	.	PUNCT
cblr-2903	348	1	126	126	NUM
cblr-2903	348	2	see	see	VERB
cblr-2903	348	3	moldenhauer	moldenhauer	NOUN
cblr-2903	348	4	,	,	PUNCT
cblr-2903	348	5	supra	supra	PROPN
cblr-2903	348	6	note	note	PROPN
cblr-2903	348	7	118	118	NUM
cblr-2903	348	8	,	,	PUNCT
cblr-2903	348	9	at	at	ADP
cblr-2903	348	10	848	848	NUM
cblr-2903	348	11	(	(	PUNCT
cblr-2903	348	12	in	in	ADP
cblr-2903	348	13	the	the	DET
cblr-2903	348	14	preamble	preamble	NOUN
cblr-2903	348	15	to	to	ADP
cblr-2903	348	16	the	the	DET
cblr-2903	348	17	proposed	propose	VERB
cblr-2903	348	18	former	former	ADJ
cblr-2903	348	19	rules	rule	NOUN
cblr-2903	348	20	,	,	PUNCT
cblr-2903	348	21	treasury	treasury	PROPN
cblr-2903	348	22	emphasized	emphasize	VERB
cblr-2903	348	23	that	that	SCONJ
cblr-2903	348	24	the	the	DET
cblr-2903	348	25	rules	rule	NOUN
cblr-2903	348	26	would	would	AUX
cblr-2903	348	27	not	not	PART
cblr-2903	348	28	affect	affect	VERB
cblr-2903	348	29	or	or	CCONJ
cblr-2903	348	30	regulate	regulate	VERB
cblr-2903	348	31	the	the	DET
cblr-2903	348	32	practitioner	practitioner	NOUN
cblr-2903	348	33	's	's	PART
cblr-2903	348	34	relationship	relationship	NOUN
cblr-2903	348	35	with	with	ADP
cblr-2903	348	36	individual	individual	ADJ
cblr-2903	348	37	clients	client	NOUN
cblr-2903	348	38	,	,	PUNCT
cblr-2903	348	39	and	and	CCONJ
cblr-2903	348	40	that	that	SCONJ
cblr-2903	348	41	it	it	PRON
cblr-2903	348	42	was	be	AUX
cblr-2903	348	43	the	the	DET
cblr-2903	348	44	use	use	NOUN
cblr-2903	348	45	of	of	ADP
cblr-2903	348	46	a	a	DET
cblr-2903	348	47	tax	tax	NOUN
cblr-2903	348	48	shelter	shelter	NOUN
cblr-2903	348	49	opinion	opinion	NOUN
cblr-2903	348	50	that	that	SCONJ
cblr-2903	348	51	the	the	DET
cblr-2903	348	52	proposed	propose	VERB
cblr-2903	348	53	rule	rule	NOUN
cblr-2903	348	54	would	would	AUX
cblr-2903	348	55	regulate	regulate	VERB
cblr-2903	348	56	,	,	PUNCT
cblr-2903	348	57	not	not	PART
cblr-2903	348	58	the	the	DET
cblr-2903	348	59	rendering	rendering	NOUN
cblr-2903	348	60	of	of	ADP
cblr-2903	348	61	an	an	DET
cblr-2903	348	62	opinion	opinion	NOUN
cblr-2903	348	63	by	by	ADP
cblr-2903	348	64	a	a	DET
cblr-2903	348	65	lawyer	lawyer	NOUN
cblr-2903	348	66	to	to	ADP
cblr-2903	348	67	his	his	PRON
cblr-2903	348	68	client	client	NOUN
cblr-2903	348	69	.	.	PUNCT
cblr-2903	348	70	)	)	PUNCT
cblr-2903	349	1	(	(	PUNCT
cblr-2903	349	2	internal	internal	ADJ
cblr-2903	349	3	quotations	quotation	NOUN
cblr-2903	349	4	omitted	omit	VERB
cblr-2903	349	5	)	)	PUNCT
cblr-2903	349	6	.	.	PUNCT
cblr-2903	350	1	127	127	NUM
cblr-2903	351	1	i	i	PRON
cblr-2903	351	2	d.	d.	PROPN
cblr-2903	351	3	at	at	ADP
cblr-2903	351	4	848	848	NUM
cblr-2903	351	5	-	-	SYM
cblr-2903	351	6	49	49	NUM
cblr-2903	351	7	(	(	PUNCT
cblr-2903	351	8	the	the	DET
cblr-2903	351	9	preamble	preamble	NOUN
cblr-2903	351	10	also	also	ADV
cblr-2903	351	11	stated	state	VERB
cblr-2903	351	12	that	that	SCONJ
cblr-2903	351	13	the	the	DET
cblr-2903	351	14	proposed	propose	VERB
cblr-2903	351	15	rules	rule	NOUN
cblr-2903	351	16	were	be	AUX
cblr-2903	351	17	consistent	consistent	ADJ
cblr-2903	351	18	with	with	ADP
cblr-2903	351	19	a	a	DET
cblr-2903	351	20	1982	1982	NUM
cblr-2903	351	21	american	american	PROPN
cblr-2903	351	22	bar	bar	PROPN
cblr-2903	351	23	association	association	NOUN
cblr-2903	351	24	opinion	opinion	NOUN
cblr-2903	351	25	concerning	concern	VERB
cblr-2903	351	26	tax	tax	NOUN
cblr-2903	351	27	shelter	shelter	NOUN
cblr-2903	351	28	opinions	opinion	NOUN
cblr-2903	351	29	,	,	PUNCT
cblr-2903	351	30	formal	formal	ADJ
cblr-2903	351	31	opinion	opinion	NOUN
cblr-2903	351	32	346	346	NUM
cblr-2903	351	33	.	.	PUNCT
cblr-2903	352	1	after	after	ADP
cblr-2903	352	2	final	final	ADJ
cblr-2903	352	3	publication	publication	NOUN
cblr-2903	352	4	of	of	ADP
cblr-2903	352	5	formal	formal	ADJ
cblr-2903	352	6	opinion	opinion	NOUN
cblr-2903	352	7	346	346	NUM
cblr-2903	352	8	,	,	PUNCT
cblr-2903	352	9	the	the	DET
cblr-2903	352	10	regulations	regulation	NOUN
cblr-2903	352	11	were	be	AUX
cblr-2903	352	12	revised	revise	VERB
cblr-2903	352	13	to	to	PART
cblr-2903	352	14	conform	conform	VERB
cblr-2903	352	15	more	more	ADV
cblr-2903	352	16	closely	closely	ADV
cblr-2903	352	17	to	to	ADP
cblr-2903	352	18	the	the	DET
cblr-2903	352	19	aba	aba	PROPN
cblr-2903	352	20	opinion	opinion	NOUN
cblr-2903	352	21	.	.	PUNCT
cblr-2903	353	1	the	the	DET
cblr-2903	353	2	legal	legal	ADJ
cblr-2903	353	3	profession	profession	NOUN
cblr-2903	353	4	,	,	PUNCT
cblr-2903	353	5	as	as	SCONJ
cblr-2903	353	6	treasury	treasury	PROPN
cblr-2903	353	7	described	describe	VERB
cblr-2903	353	8	the	the	DET
cblr-2903	353	9	relationship	relationship	NOUN
cblr-2903	353	10	,	,	PUNCT
cblr-2903	353	11	has	have	AUX
cblr-2903	353	12	,	,	PUNCT
cblr-2903	353	13	by	by	ADP
cblr-2903	353	14	publication	publication	NOUN
cblr-2903	353	15	of	of	ADP
cblr-2903	353	16	aba	aba	PROPN
cblr-2903	353	17	opinion	opinion	NOUN
cblr-2903	353	18	346	346	NUM
cblr-2903	353	19	,	,	PUNCT
cblr-2903	353	20	recognized	recognize	VERB
cblr-2903	353	21	that	that	SCONJ
cblr-2903	353	22	attorneys	attorney	NOUN
cblr-2903	353	23	have	have	VERB
cblr-2903	353	24	unique	unique	ADJ
cblr-2903	353	25	ethical	ethical	ADJ
cblr-2903	353	26	responsibilities	responsibility	NOUN
cblr-2903	353	27	when	when	SCONJ
cblr-2903	353	28	they	they	PRON
cblr-2903	353	29	render	render	VERB
cblr-2903	353	30	tax	tax	NOUN
cblr-2903	353	31	shelter	shelter	NOUN
cblr-2903	353	32	opinions	opinion	NOUN
cblr-2903	353	33	to	to	ADP
cblr-2903	353	34	persons	person	NOUN
cblr-2903	353	35	who	who	PRON
cblr-2903	353	36	are	be	AUX
cblr-2903	353	37	not	not	PART
cblr-2903	353	38	their	their	PRON
cblr-2903	353	39	clients	client	NOUN
cblr-2903	353	40	.	.	PUNCT
cblr-2903	354	1	this	this	DET
cblr-2903	354	2	action	action	NOUN
cblr-2903	354	3	by	by	ADP
cblr-2903	354	4	the	the	DET
cblr-2903	354	5	aba	aba	PROPN
cblr-2903	354	6	reinforces	reinforce	VERB
cblr-2903	354	7	treasury	treasury	NOUN
cblr-2903	354	8	's	's	PART
cblr-2903	354	9	belief	belief	NOUN
cblr-2903	354	10	that	that	SCONJ
cblr-2903	354	11	tax	tax	NOUN
cblr-2903	354	12	practitioners	practitioner	NOUN
cblr-2903	354	13	must	must	AUX
cblr-2903	354	14	meet	meet	VERB
cblr-2903	354	15	minimum	minimum	ADJ
cblr-2903	354	16	standards	standard	NOUN
cblr-2903	354	17	of	of	ADP
cblr-2903	354	18	conduct	conduct	NOUN
cblr-2903	354	19	with	with	ADP
cblr-2903	354	20	respect	respect	NOUN
cblr-2903	354	21	to	to	ADP
cblr-2903	354	22	tax	tax	NOUN
cblr-2903	354	23	shelter	shelter	NOUN
cblr-2903	354	24	opinions	opinion	NOUN
cblr-2903	354	25	.	.	PUNCT
cblr-2903	354	26	)	)	PUNCT
cblr-2903	355	1	(	(	PUNCT
cblr-2903	355	2	internal	internal	ADJ
cblr-2903	355	3	quotations	quotation	NOUN
cblr-2903	355	4	omitted	omit	VERB
cblr-2903	355	5	)	)	PUNCT
cblr-2903	355	6	.	.	PUNCT
cblr-2903	356	1	no	no	INTJ
cblr-2903	356	2	.	.	PUNCT
cblr-2903	357	1	1:258	1:258	NUM
cblr-2903	357	2	]	]	X
cblr-2903	357	3	the	the	DET
cblr-2903	357	4	tax	tax	NOUN
cblr-2903	357	5	la	la	PROPN
cblr-2903	357	6	wyer	wyer	PROPN
cblr-2903	357	7	's	's	PART
cblr-2903	357	8	dilemma	dilemma	NOUN
cblr-2903	357	9	279	279	NUM
cblr-2903	357	10	continued	continue	VERB
cblr-2903	357	11	emergence	emergence	NOUN
cblr-2903	357	12	of	of	ADP
cblr-2903	357	13	abusive	abusive	ADJ
cblr-2903	357	14	tax	tax	NOUN
cblr-2903	357	15	structures	structure	NOUN
cblr-2903	357	16	convinced	convince	VERB
cblr-2903	357	17	government	government	NOUN
cblr-2903	357	18	officials	official	NOUN
cblr-2903	357	19	that	that	SCONJ
cblr-2903	357	20	a	a	DET
cblr-2903	357	21	change	change	NOUN
cblr-2903	357	22	was	be	AUX
cblr-2903	357	23	needed	need	VERB
cblr-2903	357	24	.	.	PUNCT
cblr-2903	357	25	'2	'2	PROPN
cblr-2903	358	1	8	8	NUM
cblr-2903	358	2	over	over	ADP
cblr-2903	358	3	the	the	DET
cblr-2903	358	4	next	next	ADJ
cblr-2903	358	5	few	few	ADJ
cblr-2903	358	6	years	year	NOUN
cblr-2903	358	7	,	,	PUNCT
cblr-2903	358	8	the	the	DET
cblr-2903	358	9	treasury	treasury	NOUN
cblr-2903	358	10	published	publish	VERB
cblr-2903	358	11	proposed	propose	VERB
cblr-2903	358	12	revisions	revision	NOUN
cblr-2903	358	13	to	to	PART
cblr-2903	358	14	circular	circular	VERB
cblr-2903	358	15	230	230	NUM
cblr-2903	358	16	that	that	PRON
cblr-2903	358	17	would	would	AUX
cblr-2903	358	18	greatly	greatly	ADV
cblr-2903	358	19	expand	expand	VERB
cblr-2903	358	20	the	the	DET
cblr-2903	358	21	technical	technical	ADJ
cblr-2903	358	22	definition	definition	NOUN
cblr-2903	358	23	of	of	ADP
cblr-2903	358	24	a	a	DET
cblr-2903	358	25	"	"	PUNCT
cblr-2903	358	26	tax	tax	NOUN
cblr-2903	358	27	shelter	shelter	NOUN
cblr-2903	358	28	.	.	PUNCT
cblr-2903	359	1	"	"	PUNCT
cblr-2903	359	2	'	'	PUNCT
cblr-2903	359	3	also	also	ADV
cblr-2903	359	4	during	during	ADP
cblr-2903	359	5	this	this	DET
cblr-2903	359	6	period	period	NOUN
cblr-2903	359	7	,	,	PUNCT
cblr-2903	359	8	congress	congress	PROPN
cblr-2903	359	9	passed	pass	VERB
cblr-2903	359	10	the	the	DET
cblr-2903	359	11	american	american	ADJ
cblr-2903	359	12	jobs	job	NOUN
cblr-2903	359	13	creation	creation	PROPN
cblr-2903	359	14	act	act	NOUN
cblr-2903	359	15	of	of	ADP
cblr-2903	359	16	2004,30	2004,30	PROPN
cblr-2903	359	17	which	which	PRON
cblr-2903	359	18	amended	amend	VERB
cblr-2903	359	19	the	the	DET
cblr-2903	359	20	current	current	ADJ
cblr-2903	359	21	authorizing	authorize	VERB
cblr-2903	359	22	statute	statute	NOUN
cblr-2903	359	23	,	,	PUNCT
cblr-2903	360	1	31	31	NUM
cblr-2903	360	2	u.s.c	u.s.c	ADJ
cblr-2903	360	3	.	.	PUNCT
cblr-2903	360	4	section	section	NOUN
cblr-2903	360	5	330	330	NUM
cblr-2903	360	6	,	,	PUNCT
cblr-2903	360	7	to	to	PART
cblr-2903	360	8	specifically	specifically	ADV
cblr-2903	360	9	authorize	authorize	VERB
cblr-2903	360	10	the	the	DET
cblr-2903	360	11	treasury	treasury	NOUN
cblr-2903	360	12	to	to	PART
cblr-2903	360	13	impose	impose	VERB
cblr-2903	360	14	standards	standard	NOUN
cblr-2903	360	15	for	for	ADP
cblr-2903	360	16	written	write	VERB
cblr-2903	360	17	advice	advice	NOUN
cblr-2903	360	18	with	with	ADP
cblr-2903	360	19	respect	respect	NOUN
cblr-2903	360	20	to	to	ADP
cblr-2903	360	21	entities	entity	NOUN
cblr-2903	360	22	,	,	PUNCT
cblr-2903	360	23	plans	plan	NOUN
cblr-2903	360	24	,	,	PUNCT
cblr-2903	360	25	or	or	CCONJ
cblr-2903	360	26	arrangements	arrangement	NOUN
cblr-2903	360	27	having	have	VERB
cblr-2903	360	28	a	a	DET
cblr-2903	360	29	potential	potential	NOUN
cblr-2903	360	30	for	for	ADP
cblr-2903	360	31	tax	tax	NOUN
cblr-2903	360	32	avoidance	avoidance	NOUN
cblr-2903	360	33	or	or	CCONJ
cblr-2903	360	34	evasion	evasion	NOUN
cblr-2903	360	35	.	.	PUNCT
cblr-2903	361	1	131	131	NUM
cblr-2903	361	2	the	the	DET
cblr-2903	361	3	treasury	treasury	NOUN
cblr-2903	361	4	published	publish	VERB
cblr-2903	361	5	its	its	PRON
cblr-2903	361	6	final	final	ADJ
cblr-2903	361	7	rules	rule	NOUN
cblr-2903	361	8	in	in	ADP
cblr-2903	361	9	december	december	PROPN
cblr-2903	361	10	2004	2004	NUM
cblr-2903	361	11	,	,	PUNCT
cblr-2903	361	12	bringing	bring	VERB
cblr-2903	361	13	about	about	ADP
cblr-2903	361	14	a	a	DET
cblr-2903	361	15	sweeping	sweeping	ADJ
cblr-2903	361	16	set	set	NOUN
cblr-2903	361	17	of	of	ADP
cblr-2903	361	18	changes	change	NOUN
cblr-2903	361	19	that	that	PRON
cblr-2903	361	20	included	include	VERB
cblr-2903	361	21	"	"	PUNCT
cblr-2903	361	22	best	good	ADJ
cblr-2903	361	23	practices	practice	NOUN
cblr-2903	361	24	for	for	ADP
cblr-2903	361	25	tax	tax	NOUN
cblr-2903	361	26	advisors	advisor	NOUN
cblr-2903	361	27	,	,	PUNCT
cblr-2903	361	28	requirements	requirement	NOUN
cblr-2903	361	29	for	for	ADP
cblr-2903	361	30	'	'	PUNCT
cblr-2903	361	31	covered	covered	ADJ
cblr-2903	361	32	opinions	opinion	NOUN
cblr-2903	361	33	,	,	PUNCT
cblr-2903	361	34	'	'	PUNCT
cblr-2903	361	35	requirements	requirement	NOUN
cblr-2903	361	36	for	for	ADP
cblr-2903	361	37	other	other	ADJ
cblr-2903	361	38	written	write	VERB
cblr-2903	361	39	advice	advice	NOUN
cblr-2903	361	40	,	,	PUNCT
cblr-2903	361	41	and	and	CCONJ
cblr-2903	361	42	procedures	procedure	NOUN
cblr-2903	361	43	to	to	PART
cblr-2903	361	44	ensure	ensure	VERB
cblr-2903	361	45	compliance	compliance	NOUN
cblr-2903	361	46	.	.	PUNCT
cblr-2903	361	47	"	"	PUNCT
cblr-2903	362	1	32	32	NUM
cblr-2903	362	2	the	the	DET
cblr-2903	362	3	regulations	regulation	NOUN
cblr-2903	362	4	became	become	VERB
cblr-2903	362	5	effective	effective	ADJ
cblr-2903	362	6	on	on	ADP
cblr-2903	362	7	june	june	PROPN
cblr-2903	362	8	21	21	NUM
cblr-2903	362	9	,	,	PUNCT
cblr-2903	362	10	2005	2005	NUM
cblr-2903	362	11	,	,	PUNCT
cblr-2903	362	12	representing	represent	VERB
cblr-2903	362	13	the	the	DET
cblr-2903	362	14	culmination	culmination	NOUN
cblr-2903	362	15	of	of	ADP
cblr-2903	362	16	a	a	DET
cblr-2903	362	17	series	series	NOUN
cblr-2903	362	18	of	of	ADP
cblr-2903	362	19	steps	step	NOUN
cblr-2903	362	20	taken	take	VERB
cblr-2903	362	21	by	by	ADP
cblr-2903	362	22	the	the	DET
cblr-2903	362	23	irs	irs	PROPN
cblr-2903	362	24	over	over	ADP
cblr-2903	362	25	the	the	DET
cblr-2903	362	26	previous	previous	ADJ
cblr-2903	362	27	decade	decade	NOUN
cblr-2903	362	28	to	to	PART
cblr-2903	362	29	address	address	VERB
cblr-2903	362	30	the	the	DET
cblr-2903	362	31	abuses	abuse	NOUN
cblr-2903	362	32	of	of	ADP
cblr-2903	362	33	the	the	DET
cblr-2903	362	34	tax	tax	NOUN
cblr-2903	362	35	shelter	shelter	NOUN
cblr-2903	362	36	industry.3	industry.3	PROPN
cblr-2903	362	37	3	3	NUM
cblr-2903	362	38	the	the	DET
cblr-2903	362	39	rules	rule	NOUN
cblr-2903	362	40	that	that	PRON
cblr-2903	362	41	make	make	VERB
cblr-2903	362	42	up	up	ADP
cblr-2903	362	43	circular	circular	ADJ
cblr-2903	362	44	230	230	NUM
cblr-2903	362	45	impose	impose	VERB
cblr-2903	362	46	new	new	ADJ
cblr-2903	362	47	standards	standard	NOUN
cblr-2903	362	48	and	and	CCONJ
cblr-2903	362	49	regulations	regulation	NOUN
cblr-2903	362	50	for	for	ADP
cblr-2903	362	51	all	all	DET
cblr-2903	362	52	tax	tax	NOUN
cblr-2903	362	53	advice	advice	NOUN
cblr-2903	362	54	,	,	PUNCT
cblr-2903	362	55	with	with	ADP
cblr-2903	362	56	a	a	DET
cblr-2903	362	57	primary	primary	ADJ
cblr-2903	362	58	distinction	distinction	NOUN
cblr-2903	362	59	between	between	ADP
cblr-2903	362	60	"	"	PUNCT
cblr-2903	362	61	covered	covered	ADJ
cblr-2903	362	62	opinions	opinion	NOUN
cblr-2903	362	63	"	"	PUNCT
cblr-2903	362	64	and	and	CCONJ
cblr-2903	362	65	"	"	PUNCT
cblr-2903	362	66	written	write	VERB
cblr-2903	362	67	128	128	NUM
cblr-2903	362	68	see	see	VERB
cblr-2903	362	69	william	william	PROPN
cblr-2903	362	70	h.	h.	PROPN
cblr-2903	362	71	simon	simon	PROPN
cblr-2903	362	72	,	,	PUNCT
cblr-2903	362	73	after	after	ADP
cblr-2903	362	74	confidentiality	confidentiality	NOUN
cblr-2903	362	75	:	:	PUNCT
cblr-2903	362	76	rethinking	rethink	VERB
cblr-2903	362	77	the	the	DET
cblr-2903	362	78	professional	professional	ADJ
cblr-2903	362	79	responsibilities	responsibility	NOUN
cblr-2903	362	80	of	of	ADP
cblr-2903	362	81	the	the	DET
cblr-2903	362	82	business	business	NOUN
cblr-2903	362	83	lawyer	lawyer	NOUN
cblr-2903	362	84	,	,	PUNCT
cblr-2903	362	85	75	75	NUM
cblr-2903	362	86	fordham	fordham	PROPN
cblr-2903	362	87	l.	l.	PROPN
cblr-2903	362	88	rev	rev	PROPN
cblr-2903	362	89	.	.	PROPN
cblr-2903	362	90	1453	1453	NUM
cblr-2903	362	91	,	,	PUNCT
cblr-2903	362	92	1453	1453	NUM
cblr-2903	362	93	-	-	SYM
cblr-2903	362	94	57	57	NUM
cblr-2903	362	95	(	(	PUNCT
cblr-2903	362	96	2006	2006	NUM
cblr-2903	362	97	)	)	PUNCT
cblr-2903	362	98	.	.	PUNCT
cblr-2903	363	1	129	129	NUM
cblr-2903	363	2	see	see	VERB
cblr-2903	363	3	moldenhauer	moldenhauer	NOUN
cblr-2903	363	4	,	,	PUNCT
cblr-2903	363	5	supra	supra	PROPN
cblr-2903	363	6	note	note	PROPN
cblr-2903	363	7	118	118	NUM
cblr-2903	363	8	,	,	PUNCT
cblr-2903	363	9	at	at	ADP
cblr-2903	363	10	849	849	NUM
cblr-2903	363	11	.	.	PROPN
cblr-2903	364	1	13o	13o	PROPN
cblr-2903	364	2	american	american	PROPN
cblr-2903	364	3	jobs	jobs	PROPN
cblr-2903	364	4	creation	creation	PROPN
cblr-2903	364	5	act	act	NOUN
cblr-2903	364	6	of	of	ADP
cblr-2903	364	7	2004	2004	NUM
cblr-2903	364	8	,	,	PUNCT
cblr-2903	364	9	pub	pub	NOUN
cblr-2903	364	10	.	.	PUNCT
cblr-2903	365	1	l.	l.	PROPN
cblr-2903	365	2	108	108	NUM
cblr-2903	365	3	-	-	SYM
cblr-2903	365	4	357	357	NUM
cblr-2903	365	5	,	,	PUNCT
cblr-2903	365	6	118	118	NUM
cblr-2903	365	7	stat	stat	NOUN
cblr-2903	365	8	.	.	PUNCT
cblr-2903	366	1	1418	1418	NUM
cblr-2903	366	2	(	(	PUNCT
cblr-2903	366	3	2004	2004	NUM
cblr-2903	366	4	)	)	PUNCT
cblr-2903	366	5	.	.	PUNCT
cblr-2903	367	1	...	...	PUNCT
cblr-2903	368	1	under	under	ADP
cblr-2903	368	2	31	31	NUM
cblr-2903	368	3	u.s.c	u.s.c	ADJ
cblr-2903	368	4	.	.	PUNCT
cblr-2903	369	1	§	§	PROPN
cblr-2903	369	2	330(d	330(d	PROPN
cblr-2903	369	3	):	):	PUNCT
cblr-2903	369	4	[	[	X
cblr-2903	369	5	niothing	niothe	VERB
cblr-2903	369	6	in	in	ADP
cblr-2903	369	7	this	this	DET
cblr-2903	369	8	section	section	NOUN
cblr-2903	369	9	or	or	CCONJ
cblr-2903	369	10	in	in	ADP
cblr-2903	369	11	any	any	DET
cblr-2903	369	12	other	other	ADJ
cblr-2903	369	13	provision	provision	NOUN
cblr-2903	369	14	of	of	ADP
cblr-2903	369	15	law	law	NOUN
cblr-2903	369	16	shall	shall	AUX
cblr-2903	369	17	be	be	AUX
cblr-2903	369	18	construed	construe	VERB
cblr-2903	369	19	to	to	PART
cblr-2903	369	20	limit	limit	VERB
cblr-2903	369	21	the	the	DET
cblr-2903	369	22	authority	authority	NOUN
cblr-2903	369	23	of	of	ADP
cblr-2903	369	24	the	the	DET
cblr-2903	369	25	secretary	secretary	NOUN
cblr-2903	369	26	of	of	ADP
cblr-2903	369	27	the	the	DET
cblr-2903	369	28	treasury	treasury	NOUN
cblr-2903	369	29	to	to	PART
cblr-2903	369	30	impose	impose	VERB
cblr-2903	369	31	standards	standard	NOUN
cblr-2903	369	32	applicable	applicable	ADJ
cblr-2903	369	33	to	to	ADP
cblr-2903	369	34	the	the	DET
cblr-2903	369	35	rendering	rendering	NOUN
cblr-2903	369	36	of	of	ADP
cblr-2903	369	37	written	write	VERB
cblr-2903	369	38	advice	advice	NOUN
cblr-2903	369	39	with	with	ADP
cblr-2903	369	40	respect	respect	NOUN
cblr-2903	369	41	to	to	ADP
cblr-2903	369	42	any	any	DET
cblr-2903	369	43	entity	entity	NOUN
cblr-2903	369	44	,	,	PUNCT
cblr-2903	369	45	transaction	transaction	NOUN
cblr-2903	369	46	plan	plan	NOUN
cblr-2903	369	47	or	or	CCONJ
cblr-2903	369	48	arrangement	arrangement	NOUN
cblr-2903	369	49	,	,	PUNCT
cblr-2903	369	50	or	or	CCONJ
cblr-2903	369	51	other	other	ADJ
cblr-2903	369	52	plan	plan	NOUN
cblr-2903	369	53	or	or	CCONJ
cblr-2903	369	54	arrangement	arrangement	NOUN
cblr-2903	369	55	,	,	PUNCT
cblr-2903	369	56	which	which	PRON
cblr-2903	369	57	is	be	AUX
cblr-2903	369	58	of	of	ADP
cblr-2903	369	59	a	a	DET
cblr-2903	369	60	type	type	NOUN
cblr-2903	369	61	which	which	PRON
cblr-2903	369	62	the	the	DET
cblr-2903	369	63	secretary	secretary	NOUN
cblr-2903	369	64	determines	determine	VERB
cblr-2903	369	65	as	as	ADP
cblr-2903	369	66	having	have	VERB
cblr-2903	369	67	a	a	DET
cblr-2903	369	68	potential	potential	NOUN
cblr-2903	369	69	for	for	ADP
cblr-2903	369	70	tax	tax	NOUN
cblr-2903	369	71	avoidance	avoidance	NOUN
cblr-2903	369	72	or	or	CCONJ
cblr-2903	369	73	evasion	evasion	NOUN
cblr-2903	369	74	.	.	PUNCT
cblr-2903	370	1	1a2	1a2	NUM
cblr-2903	370	2	moldenhauer	moldenhauer	NOUN
cblr-2903	370	3	,	,	PUNCT
cblr-2903	370	4	supra	supra	PROPN
cblr-2903	370	5	note	note	PROPN
cblr-2903	370	6	118	118	NUM
cblr-2903	370	7	,	,	PUNCT
cblr-2903	370	8	at	at	ADP
cblr-2903	370	9	850	850	NUM
cblr-2903	370	10	.	.	PUNCT
cblr-2903	370	11	'	'	PUNCT
cblr-2903	370	12	"	"	PUNCT
cblr-2903	370	13	new	new	ADJ
cblr-2903	370	14	irs	irs	PROPN
cblr-2903	370	15	circular	circular	ADJ
cblr-2903	370	16	230	230	NUM
cblr-2903	370	17	regulations	regulation	NOUN
cblr-2903	370	18	for	for	ADP
cblr-2903	370	19	written	write	VERB
cblr-2903	370	20	advice	advice	NOUN
cblr-2903	370	21	,	,	PUNCT
cblr-2903	370	22	gibbons	gibbon	NOUN
cblr-2903	370	23	,	,	PUNCT
cblr-2903	370	24	http://www.gibbonslaw.com/circular230/.	http://www.gibbonslaw.com/circular230/.	PROPN
cblr-2903	371	1	[	[	X
cblr-2903	371	2	vol	vol	NOUN
cblr-2903	371	3	.	.	X
cblr-2903	371	4	2011280	2011280	NUM
cblr-2903	371	5	col	col	PROPN
cblr-2903	371	6	um81a	um81a	NOUN
cblr-2903	371	7	b	b	PROPN
cblr-2903	371	8	usiness	usiness	PROPN
cblr-2903	371	9	la	la	PROPN
cblr-2903	371	10	w	w	PROPN
cblr-2903	371	11	re	re	PROPN
cblr-2903	371	12	vie	vie	PROPN
cblr-2903	371	13	w	w	PROPN
cblr-2903	371	14	advice	advice	NOUN
cblr-2903	371	15	.	.	PUNCT
cblr-2903	372	1	"134	"134	PROPN
cblr-2903	372	2	an	an	DET
cblr-2903	372	3	essential	essential	ADJ
cblr-2903	372	4	function	function	NOUN
cblr-2903	372	5	of	of	ADP
cblr-2903	372	6	the	the	DET
cblr-2903	372	7	revised	revise	VERB
cblr-2903	372	8	regulations	regulation	NOUN
cblr-2903	372	9	is	be	AUX
cblr-2903	372	10	to	to	PART
cblr-2903	372	11	impose	impose	VERB
cblr-2903	372	12	certain	certain	ADJ
cblr-2903	372	13	procedural	procedural	ADJ
cblr-2903	372	14	and	and	CCONJ
cblr-2903	372	15	substantive	substantive	ADJ
cblr-2903	372	16	requirements	requirement	NOUN
cblr-2903	372	17	on	on	ADP
cblr-2903	372	18	tax	tax	NOUN
cblr-2903	372	19	advisors	advisor	NOUN
cblr-2903	372	20	when	when	SCONJ
cblr-2903	372	21	they	they	PRON
cblr-2903	372	22	issue	issue	VERB
cblr-2903	372	23	a	a	DET
cblr-2903	372	24	"	"	PUNCT
cblr-2903	372	25	covered	covered	ADJ
cblr-2903	372	26	opinion	opinion	NOUN
cblr-2903	372	27	.	.	PUNCT
cblr-2903	373	1	"	"	PUNCT
cblr-2903	373	2	"	"	PUNCT
cblr-2903	373	3	'	'	PUNCT
cblr-2903	373	4	the	the	DET
cblr-2903	373	5	2005	2005	NUM
cblr-2903	373	6	modifications	modification	NOUN
cblr-2903	373	7	impose	impose	VERB
cblr-2903	373	8	heightened	heighten	VERB
cblr-2903	373	9	due	due	ADJ
cblr-2903	373	10	diligence	diligence	NOUN
cblr-2903	373	11	standards	standard	NOUN
cblr-2903	373	12	and	and	CCONJ
cblr-2903	373	13	disclosure	disclosure	NOUN
cblr-2903	373	14	for	for	ADP
cblr-2903	373	15	covered	covered	ADJ
cblr-2903	373	16	opinions	opinion	NOUN
cblr-2903	373	17	,	,	PUNCT
cblr-2903	373	18	and	and	CCONJ
cblr-2903	373	19	increase	increase	VERB
cblr-2903	373	20	penalties	penalty	NOUN
cblr-2903	373	21	for	for	ADP
cblr-2903	373	22	violations	violation	NOUN
cblr-2903	373	23	including	include	VERB
cblr-2903	373	24	censure	censure	NOUN
cblr-2903	373	25	,	,	PUNCT
cblr-2903	373	26	suspension	suspension	NOUN
cblr-2903	373	27	,	,	PUNCT
cblr-2903	373	28	fines	fine	NOUN
cblr-2903	373	29	,	,	PUNCT
cblr-2903	373	30	or	or	CCONJ
cblr-2903	373	31	even	even	ADV
cblr-2903	373	32	disbarment	disbarment	ADJ
cblr-2903	373	33	from	from	ADP
cblr-2903	373	34	practice	practice	NOUN
cblr-2903	373	35	before	before	ADP
cblr-2903	373	36	the	the	DET
cblr-2903	373	37	irs	irs	PROPN
cblr-2903	373	38	.	.	PUNCT
cblr-2903	374	1	'36	'36	NUM
cblr-2903	374	2	circular	circular	ADJ
cblr-2903	374	3	230	230	NUM
cblr-2903	374	4	defines	define	NOUN
cblr-2903	374	5	a	a	DET
cblr-2903	374	6	"	"	PUNCT
cblr-2903	374	7	covered	covered	ADJ
cblr-2903	374	8	opinion	opinion	NOUN
cblr-2903	374	9	"	"	PUNCT
cblr-2903	374	10	as	as	ADP
cblr-2903	374	11	written	write	VERB
cblr-2903	374	12	advice	advice	NOUN
cblr-2903	374	13	(	(	PUNCT
cblr-2903	374	14	including	include	VERB
cblr-2903	374	15	emails	email	NOUN
cblr-2903	374	16	)	)	PUNCT
cblr-2903	374	17	by	by	ADP
cblr-2903	374	18	a	a	DET
cblr-2903	374	19	practitioner	practitioner	NOUN
cblr-2903	374	20	that	that	PRON
cblr-2903	374	21	concerns	concern	VERB
cblr-2903	374	22	one	one	NUM
cblr-2903	374	23	or	or	CCONJ
cblr-2903	374	24	more	more	ADJ
cblr-2903	374	25	federal	federal	ADJ
cblr-2903	374	26	tax	tax	NOUN
cblr-2903	374	27	issues	issue	NOUN
cblr-2903	374	28	arising	arise	VERB
cblr-2903	374	29	from	from	ADP
cblr-2903	374	30	:	:	PUNCT
cblr-2903	374	31	(	(	PUNCT
cblr-2903	374	32	1	1	X
cblr-2903	374	33	)	)	PUNCT
cblr-2903	374	34	a	a	DET
cblr-2903	374	35	"	"	PUNCT
cblr-2903	374	36	listed	list	VERB
cblr-2903	374	37	"	"	PUNCT
cblr-2903	374	38	or	or	CCONJ
cblr-2903	374	39	similar	similar	ADJ
cblr-2903	374	40	transaction	transaction	NOUN
cblr-2903	374	41	determined	determine	VERB
cblr-2903	374	42	by	by	ADP
cblr-2903	374	43	the	the	DET
cblr-2903	374	44	irs	irs	PROPN
cblr-2903	374	45	to	to	PART
cblr-2903	374	46	be	be	AUX
cblr-2903	374	47	a	a	DET
cblr-2903	374	48	tax	tax	NOUN
cblr-2903	374	49	avoidance	avoidance	NOUN
cblr-2903	374	50	transaction	transaction	NOUN
cblr-2903	374	51	;	;	PUNCT
cblr-2903	374	52	(	(	PUNCT
cblr-2903	374	53	2	2	X
cblr-2903	374	54	)	)	PUNCT
cblr-2903	374	55	any	any	DET
cblr-2903	374	56	partnership	partnership	NOUN
cblr-2903	374	57	,	,	PUNCT
cblr-2903	374	58	entity	entity	NOUN
cblr-2903	374	59	,	,	PUNCT
cblr-2903	374	60	plan	plan	NOUN
cblr-2903	374	61	,	,	PUNCT
cblr-2903	374	62	or	or	CCONJ
cblr-2903	374	63	arrangement	arrangement	NOUN
cblr-2903	374	64	whose	whose	DET
cblr-2903	374	65	principal	principal	ADJ
cblr-2903	374	66	purpose	purpose	NOUN
cblr-2903	374	67	is	be	AUX
cblr-2903	374	68	tax	tax	NOUN
cblr-2903	374	69	avoidance	avoidance	NOUN
cblr-2903	374	70	or	or	CCONJ
cblr-2903	374	71	evasion	evasion	NOUN
cblr-2903	374	72	;	;	PUNCT
cblr-2903	374	73	or	or	CCONJ
cblr-2903	374	74	(	(	PUNCT
cblr-2903	374	75	3	3	X
cblr-2903	374	76	)	)	PUNCT
cblr-2903	374	77	any	any	DET
cblr-2903	374	78	partnership	partnership	NOUN
cblr-2903	374	79	,	,	PUNCT
cblr-2903	374	80	entity	entity	NOUN
cblr-2903	374	81	,	,	PUNCT
cblr-2903	374	82	plan	plan	NOUN
cblr-2903	374	83	or	or	CCONJ
cblr-2903	374	84	arrangement	arrangement	NOUN
cblr-2903	374	85	that	that	PRON
cblr-2903	374	86	has	have	VERB
cblr-2903	374	87	a	a	DET
cblr-2903	374	88	significant	significant	ADJ
cblr-2903	374	89	tax	tax	NOUN
cblr-2903	374	90	avoidance	avoidance	NOUN
cblr-2903	374	91	purpose	purpose	NOUN
cblr-2903	374	92	,	,	PUNCT
cblr-2903	374	93	but	but	CCONJ
cblr-2903	374	94	only	only	ADV
cblr-2903	374	95	if	if	SCONJ
cblr-2903	374	96	such	such	ADJ
cblr-2903	374	97	advice	advice	NOUN
cblr-2903	374	98	is	be	AUX
cblr-2903	374	99	a	a	DET
cblr-2903	374	100	"	"	PUNCT
cblr-2903	374	101	reliance	reliance	NOUN
cblr-2903	374	102	opinion	opinion	NOUN
cblr-2903	374	103	,	,	PUNCT
cblr-2903	374	104	"	"	PUNCT
cblr-2903	374	105	a	a	DET
cblr-2903	374	106	"	"	PUNCT
cblr-2903	374	107	marketed	marketed	ADJ
cblr-2903	374	108	opinion	opinion	NOUN
cblr-2903	374	109	,	,	PUNCT
cblr-2903	374	110	"	"	PUNCT
cblr-2903	374	111	or	or	CCONJ
cblr-2903	374	112	is	be	AUX
cblr-2903	374	113	subject	subject	ADJ
cblr-2903	374	114	to	to	ADP
cblr-2903	374	115	"	"	PUNCT
cblr-2903	374	116	conditions	condition	NOUN
cblr-2903	374	117	of	of	ADP
cblr-2903	374	118	confidentiality	confidentiality	NOUN
cblr-2903	374	119	"	"	PUNCT
cblr-2903	374	120	or	or	CCONJ
cblr-2903	374	121	"	"	PUNCT
cblr-2903	374	122	contractual	contractual	ADJ
cblr-2903	374	123	protection	protection	NOUN
cblr-2903	374	124	.	.	PUNCT
cblr-2903	375	1	"	"	PUNCT
cblr-2903	375	2	"	"	PUNCT
cblr-2903	375	3	'	'	PUNCT
cblr-2903	375	4	covered	cover	VERB
cblr-2903	375	5	opinions	opinion	NOUN
cblr-2903	375	6	do	do	AUX
cblr-2903	375	7	not	not	PART
cblr-2903	375	8	include	include	VERB
cblr-2903	375	9	preliminary	preliminary	ADJ
cblr-2903	375	10	tax	tax	NOUN
cblr-2903	375	11	advice	advice	NOUN
cblr-2903	375	12	...	...	PUNCT
cblr-2903	375	13	or	or	CCONJ
cblr-2903	375	14	advice	advice	NOUN
cblr-2903	375	15	concerning	concern	VERB
cblr-2903	375	16	the	the	DET
cblr-2903	375	17	qualification	qualification	NOUN
cblr-2903	375	18	of	of	ADP
cblr-2903	375	19	a	a	DET
cblr-2903	375	20	qualified	qualified	ADJ
cblr-2903	375	21	plan	plan	NOUN
cblr-2903	375	22	,	,	PUNCT
cblr-2903	375	23	a	a	DET
cblr-2903	375	24	state	state	NOUN
cblr-2903	375	25	or	or	CCONJ
cblr-2903	375	26	local	local	ADJ
cblr-2903	375	27	bond	bond	NOUN
cblr-2903	375	28	opinion	opinion	NOUN
cblr-2903	375	29	,	,	PUNCT
cblr-2903	375	30	or	or	CCONJ
cblr-2903	375	31	opinions	opinion	NOUN
cblr-2903	375	32	included	include	VERB
cblr-2903	375	33	in	in	ADP
cblr-2903	375	34	documents	document	NOUN
cblr-2903	375	35	required	require	VERB
cblr-2903	375	36	to	to	PART
cblr-2903	375	37	be	be	AUX
cblr-2903	375	38	filed	file	VERB
cblr-2903	375	39	with	with	ADP
cblr-2903	375	40	the	the	DET
cblr-2903	375	41	securities	securities	PROPN
cblr-2903	375	42	and	and	CCONJ
cblr-2903	375	43	exchange	exchange	PROPN
cblr-2903	375	44	commission	commission	PROPN
cblr-2903	375	45	.	.	PUNCT
cblr-2903	376	1	"	"	PUNCT
cblr-2903	376	2	'	'	PUNCT
cblr-2903	376	3	in	in	ADP
cblr-2903	376	4	addition	addition	NOUN
cblr-2903	376	5	,	,	PUNCT
cblr-2903	376	6	"	"	PUNCT
cblr-2903	376	7	covered	covered	ADJ
cblr-2903	376	8	opinions	opinion	NOUN
cblr-2903	376	9	"	"	PUNCT
cblr-2903	376	10	do	do	AUX
cblr-2903	376	11	not	not	PART
cblr-2903	376	12	include	include	VERB
cblr-2903	376	13	advice	advice	NOUN
cblr-2903	376	14	reflecting	reflect	VERB
cblr-2903	376	15	the	the	DET
cblr-2903	376	16	tax	tax	NOUN
cblr-2903	376	17	benefits	benefit	NOUN
cblr-2903	376	18	of	of	ADP
cblr-2903	376	19	the	the	DET
cblr-2903	376	20	taxpayer	taxpayer	NOUN
cblr-2903	376	21	after	after	SCONJ
cblr-2903	376	22	the	the	DET
cblr-2903	376	23	taxpayer	taxpayer	NOUN
cblr-2903	376	24	has	have	AUX
cblr-2903	376	25	filed	file	VERB
cblr-2903	376	26	a	a	DET
cblr-2903	376	27	tax	tax	NOUN
cblr-2903	376	28	return	return	NOUN
cblr-2903	376	29	(	(	PUNCT
cblr-2903	376	30	unless	unless	SCONJ
cblr-2903	376	31	the	the	DET
cblr-2903	376	32	practitioner	practitioner	NOUN
cblr-2903	376	33	has	have	VERB
cblr-2903	376	34	reason	reason	NOUN
cblr-2903	376	35	to	to	PART
cblr-2903	376	36	know	know	VERB
cblr-2903	376	37	that	that	SCONJ
cblr-2903	376	38	the	the	DET
cblr-2903	376	39	advice	advice	NOUN
cblr-2903	376	40	will	will	AUX
cblr-2903	376	41	be	be	AUX
cblr-2903	376	42	relied	rely	VERB
cblr-2903	376	43	upon	upon	SCONJ
cblr-2903	376	44	by	by	ADP
cblr-2903	376	45	the	the	DET
cblr-2903	376	46	taxpayer	taxpayer	NOUN
cblr-2903	376	47	to	to	PART
cblr-2903	376	48	take	take	VERB
cblr-2903	376	49	a	a	DET
cblr-2903	376	50	position	position	NOUN
cblr-2903	376	51	on	on	ADP
cblr-2903	376	52	a	a	DET
cblr-2903	376	53	tax	tax	NOUN
cblr-2903	376	54	return	return	NOUN
cblr-2903	376	55	filed	file	VERB
cblr-2903	376	56	in	in	ADP
cblr-2903	376	57	the	the	DET
cblr-2903	376	58	future),o	future),o	NOUN
cblr-2903	376	59	written	write	VERB
cblr-2903	376	60	advice	advice	NOUN
cblr-2903	376	61	provided	provide	VERB
cblr-2903	376	62	to	to	ADP
cblr-2903	376	63	an	an	DET
cblr-2903	376	64	employer	employer	NOUN
cblr-2903	376	65	by	by	ADP
cblr-2903	376	66	a	a	DET
cblr-2903	376	67	practitioner	practitioner	NOUN
cblr-2903	376	68	in	in	ADP
cblr-2903	376	69	his	his	PRON
cblr-2903	376	70	or	or	CCONJ
cblr-2903	376	71	her	her	PRON
cblr-2903	376	72	capacity	capacity	NOUN
cblr-2903	376	73	as	as	ADP
cblr-2903	376	74	an	an	DET
cblr-2903	376	75	employee	employee	NOUN
cblr-2903	376	76	of	of	ADP
cblr-2903	376	77	the	the	DET
cblr-2903	376	78	employer	employer	NOUN
cblr-2903	376	79	solely	solely	ADV
cblr-2903	376	80	for	for	ADP
cblr-2903	376	81	the	the	DET
cblr-2903	376	82	purposes	purpose	NOUN
cblr-2903	376	83	of	of	ADP
cblr-2903	376	84	134	134	NUM
cblr-2903	376	85	31	31	NUM
cblr-2903	376	86	c.f.r	c.f.r	NOUN
cblr-2903	376	87	.	.	PUNCT
cblr-2903	377	1	§	§	PROPN
cblr-2903	377	2	§	§	PROPN
cblr-2903	377	3	10.35(b	10.35(b	NUM
cblr-2903	377	4	)	)	PUNCT
cblr-2903	377	5	and	and	CCONJ
cblr-2903	377	6	(	(	PUNCT
cblr-2903	377	7	f	f	X
cblr-2903	377	8	)	)	PUNCT
cblr-2903	377	9	;	;	PUNCT
cblr-2903	377	10	§	§	PROPN
cblr-2903	377	11	10.37	10.37	NUM
cblr-2903	377	12	.	.	NOUN
cblr-2903	377	13	135	135	NUM
cblr-2903	377	14	gibbons	gibbon	NOUN
cblr-2903	377	15	,	,	PUNCT
cblr-2903	377	16	supra	supra	PROPN
cblr-2903	377	17	note	note	NOUN
cblr-2903	377	18	140	140	NUM
cblr-2903	377	19	.	.	NOUN
cblr-2903	377	20	136	136	NUM
cblr-2903	377	21	31	31	NUM
cblr-2903	377	22	c.f.r	c.f.r	NOUN
cblr-2903	377	23	.	.	PUNCT
cblr-2903	378	1	§	§	PROPN
cblr-2903	378	2	10.35(e	10.35(e	NUM
cblr-2903	378	3	)	)	PUNCT
cblr-2903	379	1	;	;	PUNCT
cblr-2903	379	2	see	see	VERB
cblr-2903	379	3	also	also	ADV
cblr-2903	379	4	bridget	bridget	PROPN
cblr-2903	379	5	j.	j.	PROPN
cblr-2903	379	6	crawford	crawford	PROPN
cblr-2903	379	7	,	,	PUNCT
cblr-2903	379	8	tax	tax	NOUN
cblr-2903	379	9	practice	practice	NOUN
cblr-2903	379	10	in	in	ADP
cblr-2903	379	11	a	a	DET
cblr-2903	379	12	circular	circular	ADJ
cblr-2903	379	13	revolution	revolution	NOUN
cblr-2903	379	14	:	:	PUNCT
cblr-2903	379	15	a	a	DET
cblr-2903	379	16	review	review	NOUN
cblr-2903	379	17	of	of	ADP
cblr-2903	379	18	plfs	plfs	PROPN
cblr-2903	379	19	circular	circular	ADJ
cblr-2903	379	20	230	230	NUM
cblr-2903	379	21	deskbook	deskbook	NOUN
cblr-2903	379	22	,	,	PUNCT
cblr-2903	379	23	42	42	NUM
cblr-2903	379	24	real	real	ADJ
cblr-2903	379	25	prop	prop	NOUN
cblr-2903	379	26	.	.	PUNCT
cblr-2903	380	1	prob	prob	PROPN
cblr-2903	380	2	.	.	PROPN
cblr-2903	380	3	&	&	CCONJ
cblr-2903	380	4	tr	tr	PROPN
cblr-2903	380	5	.	.	PROPN
cblr-2903	380	6	j.	j.	PROPN
cblr-2903	380	7	213	213	NUM
cblr-2903	380	8	,	,	PUNCT
cblr-2903	380	9	214	214	NUM
cblr-2903	380	10	(	(	PUNCT
cblr-2903	380	11	2007	2007	NUM
cblr-2903	380	12	)	)	PUNCT
cblr-2903	380	13	;	;	PUNCT
cblr-2903	380	14	gibbons	gibbon	NOUN
cblr-2903	380	15	,	,	PUNCT
cblr-2903	380	16	supra	supra	PROPN
cblr-2903	380	17	note	note	PROPN
cblr-2903	380	18	133	133	NUM
cblr-2903	380	19	.	.	PUNCT
cblr-2903	381	1	137	137	NUM
cblr-2903	381	2	31	31	NUM
cblr-2903	381	3	c.f.r	c.f.r	NOUN
cblr-2903	381	4	.	.	PUNCT
cblr-2903	382	1	§	§	PROPN
cblr-2903	382	2	10.35(b)(2	10.35(b)(2	NUM
cblr-2903	382	3	)	)	PUNCT
cblr-2903	382	4	;	;	PUNCT
cblr-2903	382	5	see	see	VERB
cblr-2903	382	6	also	also	ADV
cblr-2903	382	7	gibbons	gibbon	NOUN
cblr-2903	382	8	,	,	PUNCT
cblr-2903	382	9	supra	supra	PROPN
cblr-2903	382	10	note	note	PROPN
cblr-2903	382	11	133	133	NUM
cblr-2903	382	12	.	.	NOUN
cblr-2903	383	1	1	1	NUM
cblr-2903	383	2	"	"	SYM
cblr-2903	383	3	31	31	NUM
cblr-2903	383	4	c.f.r	c.f.r	NOUN
cblr-2903	383	5	.	.	PUNCT
cblr-2903	384	1	§	§	PROPN
cblr-2903	384	2	10.35(b)(2)(ii)(a	10.35(b)(2)(ii)(a	NUM
cblr-2903	384	3	)	)	PUNCT
cblr-2903	384	4	.	.	PUNCT
cblr-2903	385	1	139	139	NUM
cblr-2903	385	2	31	31	NUM
cblr-2903	385	3	c.f.r	c.f.r	NOUN
cblr-2903	385	4	.	.	PUNCT
cblr-2903	386	1	§	§	PROPN
cblr-2903	386	2	10.35(b)(2)(ii)(b	10.35(b)(2)(ii)(b	PROPN
cblr-2903	386	3	)	)	PUNCT
cblr-2903	386	4	.	.	PUNCT
cblr-2903	387	1	1o	1o	NUM
cblr-2903	387	2	31	31	NUM
cblr-2903	387	3	c.f.r	c.f.r	NOUN
cblr-2903	387	4	.	.	PUNCT
cblr-2903	388	1	§	§	PROPN
cblr-2903	388	2	10.35(b)(2)(ii)(c	10.35(b)(2)(ii)(c	NUM
cblr-2903	388	3	)	)	PUNCT
cblr-2903	388	4	.	.	PUNCT
cblr-2903	389	1	no	no	INTJ
cblr-2903	389	2	.	.	PUNCT
cblr-2903	390	1	1:2581	1:2581	NUM
cblr-2903	391	1	the	the	DET
cblr-2903	391	2	tax	tax	NOUN
cblr-2903	391	3	la	la	PROPN
cblr-2903	391	4	wyer	wyer	PROPN
cblr-2903	391	5	's	's	PART
cblr-2903	391	6	dilemam	dilemam	NOUN
cblr-2903	391	7	281	281	NUM
cblr-2903	391	8	determining	determine	VERB
cblr-2903	391	9	tax	tax	NOUN
cblr-2903	391	10	liability	liability	NOUN
cblr-2903	391	11	of	of	ADP
cblr-2903	391	12	the	the	DET
cblr-2903	391	13	employer,14	employer,14	NOUN
cblr-2903	391	14	'	'	PUNCT
cblr-2903	391	15	or	or	CCONJ
cblr-2903	391	16	written	write	VERB
cblr-2903	391	17	advice	advice	NOUN
cblr-2903	391	18	that	that	PRON
cblr-2903	391	19	does	do	AUX
cblr-2903	391	20	not	not	PART
cblr-2903	391	21	resolve	resolve	VERB
cblr-2903	391	22	a	a	DET
cblr-2903	391	23	federal	federal	ADJ
cblr-2903	391	24	tax	tax	NOUN
cblr-2903	391	25	issue	issue	NOUN
cblr-2903	391	26	in	in	ADP
cblr-2903	391	27	the	the	DET
cblr-2903	391	28	taxpayer	taxpayer	NOUN
cblr-2903	391	29	's	's	PART
cblr-2903	391	30	favor	favor	NOUN
cblr-2903	391	31	,	,	PUNCT
cblr-2903	391	32	unless	unless	SCONJ
cblr-2903	391	33	the	the	DET
cblr-2903	391	34	advice	advice	NOUN
cblr-2903	391	35	reaches	reach	VERB
cblr-2903	391	36	a	a	DET
cblr-2903	391	37	conclusion	conclusion	NOUN
cblr-2903	391	38	favorable	favorable	ADJ
cblr-2903	391	39	to	to	ADP
cblr-2903	391	40	the	the	DET
cblr-2903	391	41	taxpayer	taxpayer	NOUN
cblr-2903	391	42	at	at	ADP
cblr-2903	391	43	any	any	DET
cblr-2903	391	44	confidence	confidence	NOUN
cblr-2903	391	45	level	level	NOUN
cblr-2903	391	46	.	.	PUNCT
cblr-2903	392	1	'42	'42	NUM
cblr-2903	392	2	a	a	DET
cblr-2903	392	3	tax	tax	NOUN
cblr-2903	392	4	lawyer	lawyer	NOUN
cblr-2903	392	5	providing	provide	VERB
cblr-2903	392	6	a	a	DET
cblr-2903	392	7	"	"	PUNCT
cblr-2903	392	8	covered	covered	ADJ
cblr-2903	392	9	opinion	opinion	NOUN
cblr-2903	392	10	"	"	PUNCT
cblr-2903	392	11	must	must	AUX
cblr-2903	392	12	:	:	PUNCT
cblr-2903	392	13	(	(	PUNCT
cblr-2903	392	14	1	1	X
cblr-2903	392	15	)	)	PUNCT
cblr-2903	392	16	use	use	VERB
cblr-2903	392	17	reasonable	reasonable	ADJ
cblr-2903	392	18	efforts	effort	NOUN
cblr-2903	392	19	to	to	PART
cblr-2903	392	20	identify	identify	VERB
cblr-2903	392	21	and	and	CCONJ
cblr-2903	392	22	ascertain	ascertain	VERB
cblr-2903	392	23	all	all	DET
cblr-2903	392	24	relevant	relevant	ADJ
cblr-2903	392	25	facts	fact	NOUN
cblr-2903	392	26	;	;	PUNCT
cblr-2903	392	27	(	(	PUNCT
cblr-2903	392	28	2	2	X
cblr-2903	392	29	)	)	PUNCT
cblr-2903	392	30	base	base	NOUN
cblr-2903	392	31	the	the	DET
cblr-2903	392	32	opinion	opinion	NOUN
cblr-2903	392	33	only	only	ADV
cblr-2903	392	34	on	on	ADP
cblr-2903	392	35	reasonable	reasonable	ADJ
cblr-2903	392	36	factual	factual	ADJ
cblr-2903	392	37	assumptions	assumption	NOUN
cblr-2903	392	38	;	;	PUNCT
cblr-2903	392	39	(	(	PUNCT
cblr-2903	392	40	3	3	X
cblr-2903	392	41	)	)	PUNCT
cblr-2903	392	42	rely	rely	VERB
cblr-2903	392	43	only	only	ADV
cblr-2903	392	44	on	on	ADP
cblr-2903	392	45	reasonable	reasonable	ADJ
cblr-2903	392	46	factual	factual	ADJ
cblr-2903	392	47	representations	representation	NOUN
cblr-2903	392	48	,	,	PUNCT
cblr-2903	392	49	statements	statement	NOUN
cblr-2903	392	50	or	or	CCONJ
cblr-2903	392	51	findings	finding	NOUN
cblr-2903	392	52	of	of	ADP
cblr-2903	392	53	the	the	DET
cblr-2903	392	54	taxpayer	taxpayer	NOUN
cblr-2903	392	55	or	or	CCONJ
cblr-2903	392	56	any	any	DET
cblr-2903	392	57	other	other	ADJ
cblr-2903	392	58	person	person	NOUN
cblr-2903	392	59	;	;	PUNCT
cblr-2903	392	60	(	(	PUNCT
cblr-2903	392	61	4	4	X
cblr-2903	392	62	)	)	PUNCT
cblr-2903	392	63	relate	relate	VERB
cblr-2903	392	64	the	the	DET
cblr-2903	392	65	applicable	applicable	ADJ
cblr-2903	392	66	law	law	NOUN
cblr-2903	392	67	to	to	ADP
cblr-2903	392	68	the	the	DET
cblr-2903	392	69	relevant	relevant	ADJ
cblr-2903	392	70	facts	fact	NOUN
cblr-2903	392	71	;	;	PUNCT
cblr-2903	392	72	(	(	PUNCT
cblr-2903	392	73	5	5	X
cblr-2903	392	74	)	)	PUNCT
cblr-2903	392	75	consider	consider	VERB
cblr-2903	392	76	all	all	DET
cblr-2903	392	77	significant	significant	ADJ
cblr-2903	392	78	federal	federal	ADJ
cblr-2903	392	79	tax	tax	NOUN
cblr-2903	392	80	issues	issue	NOUN
cblr-2903	392	81	(	(	PUNCT
cblr-2903	392	82	unless	unless	SCONJ
cblr-2903	392	83	the	the	DET
cblr-2903	392	84	opinion	opinion	NOUN
cblr-2903	392	85	is	be	AUX
cblr-2903	392	86	expressly	expressly	ADV
cblr-2903	392	87	limited	limit	VERB
cblr-2903	392	88	in	in	ADP
cblr-2903	392	89	scope	scope	NOUN
cblr-2903	392	90	)	)	PUNCT
cblr-2903	392	91	;	;	PUNCT
cblr-2903	392	92	(	(	PUNCT
cblr-2903	392	93	6	6	X
cblr-2903	392	94	)	)	PUNCT
cblr-2903	392	95	provide	provide	VERB
cblr-2903	392	96	a	a	DET
cblr-2903	392	97	"	"	PUNCT
cblr-2903	392	98	conclusion	conclusion	NOUN
cblr-2903	392	99	as	as	ADP
cblr-2903	392	100	to	to	ADP
cblr-2903	392	101	the	the	DET
cblr-2903	392	102	likelihood	likelihood	NOUN
cblr-2903	392	103	that	that	SCONJ
cblr-2903	392	104	the	the	DET
cblr-2903	392	105	taxpayer	taxpayer	NOUN
cblr-2903	392	106	will	will	AUX
cblr-2903	392	107	prevail	prevail	VERB
cblr-2903	392	108	on	on	ADP
cblr-2903	392	109	the	the	DET
cblr-2903	392	110	merits	merit	NOUN
cblr-2903	392	111	with	with	ADP
cblr-2903	392	112	respect	respect	NOUN
cblr-2903	392	113	to	to	ADP
cblr-2903	392	114	each	each	DET
cblr-2903	392	115	significant	significant	ADJ
cblr-2903	392	116	federal	federal	ADJ
cblr-2903	392	117	tax	tax	NOUN
cblr-2903	392	118	issue	issue	NOUN
cblr-2903	392	119	considered	consider	VERB
cblr-2903	392	120	in	in	ADP
cblr-2903	392	121	the	the	DET
cblr-2903	392	122	opinion	opinion	NOUN
cblr-2903	392	123	;	;	PUNCT
cblr-2903	392	124	"	"	PUNCT
cblr-2903	392	125	and	and	CCONJ
cblr-2903	392	126	(	(	PUNCT
cblr-2903	392	127	7	7	X
cblr-2903	392	128	)	)	PUNCT
cblr-2903	392	129	provide	provide	VERB
cblr-2903	392	130	an	an	DET
cblr-2903	392	131	"	"	PUNCT
cblr-2903	392	132	overall	overall	ADJ
cblr-2903	392	133	conclusion	conclusion	NOUN
cblr-2903	392	134	as	as	ADP
cblr-2903	392	135	to	to	ADP
cblr-2903	392	136	the	the	DET
cblr-2903	392	137	likelihood	likelihood	NOUN
cblr-2903	392	138	that	that	SCONJ
cblr-2903	392	139	the	the	DET
cblr-2903	392	140	federal	federal	ADJ
cblr-2903	392	141	tax	tax	NOUN
cblr-2903	392	142	treatment	treatment	NOUN
cblr-2903	392	143	of	of	ADP
cblr-2903	392	144	the	the	DET
cblr-2903	392	145	transaction	transaction	NOUN
cblr-2903	392	146	...	...	PUNCT
cblr-2903	392	147	is	be	AUX
cblr-2903	392	148	the	the	DET
cblr-2903	392	149	proper	proper	ADJ
cblr-2903	392	150	treatment	treatment	NOUN
cblr-2903	392	151	and	and	CCONJ
cblr-2903	392	152	the	the	DET
cblr-2903	392	153	reasons	reason	NOUN
cblr-2903	392	154	for	for	ADP
cblr-2903	392	155	that	that	DET
cblr-2903	392	156	conclusion	conclusion	NOUN
cblr-2903	392	157	.	.	PUNCT
cblr-2903	392	158	"	"	PUNCT
cblr-2903	393	1	4	4	NUM
cblr-2903	393	2	tax	tax	NOUN
cblr-2903	393	3	lawyers	lawyer	NOUN
cblr-2903	393	4	providing	provide	VERB
cblr-2903	393	5	covered	covered	ADJ
cblr-2903	393	6	opinions	opinion	NOUN
cblr-2903	393	7	can	can	AUX
cblr-2903	393	8	not	not	PART
cblr-2903	393	9	rely	rely	VERB
cblr-2903	393	10	on	on	ADP
cblr-2903	393	11	factual	factual	ADJ
cblr-2903	393	12	assumptions	assumption	NOUN
cblr-2903	393	13	or	or	CCONJ
cblr-2903	393	14	taxpayer	taxpayer	NOUN
cblr-2903	393	15	representations	representation	NOUN
cblr-2903	393	16	that	that	PRON
cblr-2903	393	17	they	they	PRON
cblr-2903	393	18	know	know	VERB
cblr-2903	393	19	or	or	CCONJ
cblr-2903	393	20	should	should	AUX
cblr-2903	393	21	know	know	VERB
cblr-2903	393	22	are	be	AUX
cblr-2903	393	23	incorrect	incorrect	ADJ
cblr-2903	393	24	or	or	CCONJ
cblr-2903	393	25	incomplete.144	incomplete.144	ADJ
cblr-2903	393	26	furthermore	furthermore	ADV
cblr-2903	393	27	,	,	PUNCT
cblr-2903	393	28	the	the	DET
cblr-2903	393	29	regulations	regulation	NOUN
cblr-2903	393	30	for	for	ADP
cblr-2903	393	31	covered	covered	ADJ
cblr-2903	393	32	opinions	opinion	NOUN
cblr-2903	393	33	require	require	VERB
cblr-2903	393	34	the	the	DET
cblr-2903	393	35	tax	tax	NOUN
cblr-2903	393	36	lawyer	lawyer	NOUN
cblr-2903	393	37	to	to	PART
cblr-2903	393	38	disclose	disclose	VERB
cblr-2903	393	39	any	any	DET
cblr-2903	393	40	compensation	compensation	NOUN
cblr-2903	393	41	arrangements	arrangement	NOUN
cblr-2903	393	42	between	between	ADP
cblr-2903	393	43	the	the	DET
cblr-2903	393	44	lawyer	lawyer	NOUN
cblr-2903	393	45	and	and	CCONJ
cblr-2903	393	46	tax	tax	NOUN
cblr-2903	393	47	shelter	shelter	NOUN
cblr-2903	393	48	promoters	promoter	NOUN
cblr-2903	393	49	,	,	PUNCT
cblr-2903	393	50	as	as	ADV
cblr-2903	393	51	well	well	ADV
cblr-2903	393	52	as	as	ADP
cblr-2903	393	53	any	any	DET
cblr-2903	393	54	related	related	ADJ
cblr-2903	393	55	referral	referral	NOUN
cblr-2903	393	56	agreements.145	agreements.145	VERB
cblr-2903	393	57	for	for	ADP
cblr-2903	393	58	marketed	market	VERB
cblr-2903	393	59	opinions	opinion	NOUN
cblr-2903	393	60	,	,	PUNCT
cblr-2903	393	61	limited	limited	ADJ
cblr-2903	393	62	scope	scope	NOUN
cblr-2903	393	63	opinions	opinion	NOUN
cblr-2903	393	64	,	,	PUNCT
cblr-2903	393	65	and	and	CCONJ
cblr-2903	393	66	opinions	opinion	NOUN
cblr-2903	393	67	that	that	PRON
cblr-2903	393	68	fail	fail	VERB
cblr-2903	393	69	to	to	PART
cblr-2903	393	70	reach	reach	VERB
cblr-2903	393	71	a	a	DET
cblr-2903	393	72	more	more	ADV
cblr-2903	393	73	-	-	PUNCT
cblr-2903	393	74	likely	likely	ADJ
cblr-2903	393	75	-	-	PUNCT
cblr-2903	393	76	than	than	ADP
cblr-2903	393	77	-	-	PUNCT
cblr-2903	393	78	not	not	PART
cblr-2903	393	79	conclusion	conclusion	NOUN
cblr-2903	393	80	,	,	PUNCT
cblr-2903	393	81	additional	additional	ADJ
cblr-2903	393	82	disclosures	disclosure	NOUN
cblr-2903	393	83	are	be	AUX
cblr-2903	393	84	required	require	VERB
cblr-2903	393	85	.	.	PUNCT
cblr-2903	394	1	'4	'4	PROPN
cblr-2903	394	2	6	6	NUM
cblr-2903	394	3	the	the	DET
cblr-2903	394	4	2005	2005	NUM
cblr-2903	394	5	revisions	revision	NOUN
cblr-2903	394	6	to	to	PART
cblr-2903	394	7	circular	circular	VERB
cblr-2903	394	8	230	230	NUM
cblr-2903	394	9	radically	radically	ADV
cblr-2903	394	10	transformed	transform	VERB
cblr-2903	394	11	the	the	DET
cblr-2903	394	12	nature	nature	NOUN
cblr-2903	394	13	of	of	ADP
cblr-2903	394	14	tax	tax	NOUN
cblr-2903	394	15	practice	practice	NOUN
cblr-2903	394	16	in	in	ADP
cblr-2903	394	17	the	the	DET
cblr-2903	394	18	united	united	PROPN
cblr-2903	394	19	states	states	PROPN
cblr-2903	394	20	.	.	PUNCT
cblr-2903	395	1	one	one	NUM
cblr-2903	395	2	of	of	ADP
cblr-2903	395	3	the	the	DET
cblr-2903	395	4	stated	state	VERB
cblr-2903	395	5	purposes	purpose	NOUN
cblr-2903	395	6	of	of	ADP
cblr-2903	395	7	the	the	DET
cblr-2903	395	8	2005	2005	NUM
cblr-2903	395	9	revisions	revision	NOUN
cblr-2903	395	10	was	be	AUX
cblr-2903	395	11	to	to	PART
cblr-2903	395	12	make	make	VERB
cblr-2903	395	13	tax	tax	NOUN
cblr-2903	395	14	planning	planning	NOUN
cblr-2903	395	15	practice	practice	NOUN
cblr-2903	395	16	more	more	ADV
cblr-2903	395	17	transparent	transparent	ADJ
cblr-2903	395	18	and	and	CCONJ
cblr-2903	395	19	accountable	accountable	ADJ
cblr-2903	395	20	.	.	PUNCT
cblr-2903	395	21	'	'	PUNCT
cblr-2903	396	1	7	7	NUM
cblr-2903	396	2	the	the	DET
cblr-2903	396	3	irs	irs	PROPN
cblr-2903	396	4	is	be	AUX
cblr-2903	396	5	moving	move	VERB
cblr-2903	396	6	toward	toward	ADP
cblr-2903	396	7	auditing	auditing	NOUN
cblr-2903	396	8	lawyers	lawyer	NOUN
cblr-2903	396	9	and	and	CCONJ
cblr-2903	396	10	accountants	accountant	NOUN
cblr-2903	396	11	as	as	ADP
cblr-2903	396	12	a	a	DET
cblr-2903	396	13	141	141	NUM
cblr-2903	396	14	31	31	NUM
cblr-2903	396	15	c.f.r	c.f.r	NOUN
cblr-2903	396	16	.	.	PUNCT
cblr-2903	397	1	§	§	PROPN
cblr-2903	397	2	10.35(b)(2)(ii)(d	10.35(b)(2)(ii)(d	PROPN
cblr-2903	397	3	)	)	PUNCT
cblr-2903	397	4	.	.	PUNCT
cblr-2903	398	1	142	142	NUM
cblr-2903	398	2	31	31	NUM
cblr-2903	398	3	c.f.r	c.f.r	NOUN
cblr-2903	398	4	.	.	PUNCT
cblr-2903	399	1	§	§	PROPN
cblr-2903	399	2	10.35(b)(2)(ii)(e	10.35(b)(2)(ii)(e	PROPN
cblr-2903	399	3	)	)	PUNCT
cblr-2903	399	4	.	.	PUNCT
cblr-2903	400	1	'	'	PUNCT
cblr-2903	400	2	4	4	NUM
cblr-2903	400	3	31	31	NUM
cblr-2903	400	4	c.f.r	c.f.r	NOUN
cblr-2903	400	5	.	.	PUNCT
cblr-2903	401	1	§	§	PROPN
cblr-2903	401	2	10.35(c	10.35(c	NUM
cblr-2903	401	3	)	)	PUNCT
cblr-2903	401	4	;	;	PUNCT
cblr-2903	401	5	see	see	VERB
cblr-2903	401	6	also	also	ADV
cblr-2903	401	7	gibbons	gibbon	NOUN
cblr-2903	401	8	,	,	PUNCT
cblr-2903	401	9	supra	supra	PROPN
cblr-2903	401	10	note	note	PROPN
cblr-2903	401	11	133	133	NUM
cblr-2903	401	12	.	.	PUNCT
cblr-2903	402	1	144	144	NUM
cblr-2903	402	2	gibbons	gibbon	NOUN
cblr-2903	402	3	,	,	PUNCT
cblr-2903	402	4	supra	supra	PROPN
cblr-2903	402	5	note	note	PROPN
cblr-2903	402	6	133	133	NUM
cblr-2903	402	7	.	.	NOUN
cblr-2903	402	8	1	1	NUM
cblr-2903	402	9	"	"	PUNCT
cblr-2903	402	10	i	i	PRON
cblr-2903	402	11	d.	d.	PROPN
cblr-2903	402	12	146	146	NUM
cblr-2903	403	1	i	i	PROPN
cblr-2903	403	2	d.	d.	PROPN
cblr-2903	403	3	14	14	NUM
cblr-2903	403	4	see	see	VERB
cblr-2903	403	5	simon	simon	PROPN
cblr-2903	403	6	,	,	PUNCT
cblr-2903	403	7	supra	supra	PROPN
cblr-2903	403	8	note	note	PROPN
cblr-2903	403	9	128	128	NUM
cblr-2903	403	10	,	,	PUNCT
cblr-2903	403	11	at	at	ADP
cblr-2903	403	12	1470	1470	NUM
cblr-2903	403	13	.	.	PUNCT
cblr-2903	404	1	282	282	NUM
cblr-2903	404	2	col	col	PROPN
cblr-2903	404	3	umbia	umbia	PROPN
cblr-2903	404	4	b	b	PROPN
cblr-2903	404	5	usiness	usiness	PROPN
cblr-2903	404	6	la	la	PROPN
cblr-2903	404	7	w	w	PROPN
cblr-2903	404	8	re	re	PROPN
cblr-2903	404	9	vie	vie	PROPN
cblr-2903	404	10	w	w	PROPN
cblr-2903	405	1	[	[	X
cblr-2903	405	2	vol	vol	NOUN
cblr-2903	405	3	.	.	PUNCT
cblr-2903	405	4	2011	2011	NUM
cblr-2903	406	1	the	the	DET
cblr-2903	406	2	tax	tax	NOUN
cblr-2903	406	3	lawyer	lawyer	NOUN
cblr-2903	406	4	's	's	PART
cblr-2903	406	5	dilemma	dilemma	NOUN
cblr-2903	406	6	means	mean	NOUN
cblr-2903	406	7	of	of	ADP
cblr-2903	406	8	assessing	assess	VERB
cblr-2903	406	9	the	the	DET
cblr-2903	406	10	reliability	reliability	NOUN
cblr-2903	406	11	of	of	ADP
cblr-2903	406	12	professional	professional	ADJ
cblr-2903	406	13	advisers	adviser	NOUN
cblr-2903	406	14	vouching	vouch	VERB
cblr-2903	406	15	for	for	ADP
cblr-2903	406	16	their	their	PRON
cblr-2903	406	17	clients	client	NOUN
cblr-2903	406	18	through	through	ADP
cblr-2903	406	19	heightened	heighten	VERB
cblr-2903	406	20	disclosure	disclosure	NOUN
cblr-2903	406	21	requirements	requirement	NOUN
cblr-2903	406	22	and	and	CCONJ
cblr-2903	406	23	increased	increase	VERB
cblr-2903	406	24	penalties	penalty	NOUN
cblr-2903	406	25	.	.	PUNCT
cblr-2903	407	1	"	"	PUNCT
cblr-2903	407	2	's	be	AUX
cblr-2903	407	3	however	however	ADV
cblr-2903	407	4	,	,	PUNCT
cblr-2903	407	5	as	as	SCONJ
cblr-2903	407	6	david	david	PROPN
cblr-2903	407	7	t.	t.	PROPN
cblr-2903	407	8	moldenhauer	moldenhauer	PROPN
cblr-2903	407	9	noted	note	VERB
cblr-2903	407	10	,	,	PUNCT
cblr-2903	407	11	the	the	DET
cblr-2903	407	12	circular	circular	ADJ
cblr-2903	407	13	230	230	NUM
cblr-2903	407	14	requirements	requirement	NOUN
cblr-2903	407	15	may	may	AUX
cblr-2903	407	16	actually	actually	ADV
cblr-2903	407	17	do	do	VERB
cblr-2903	407	18	more	more	ADJ
cblr-2903	407	19	harm	harm	NOUN
cblr-2903	407	20	than	than	ADP
cblr-2903	407	21	good	good	ADJ
cblr-2903	407	22	,	,	PUNCT
cblr-2903	407	23	as	as	SCONJ
cblr-2903	407	24	:	:	PUNCT
cblr-2903	407	25	the	the	DET
cblr-2903	407	26	circular	circular	ADJ
cblr-2903	407	27	230	230	NUM
cblr-2903	407	28	requirements	requirement	NOUN
cblr-2903	407	29	are	be	AUX
cblr-2903	407	30	intended	intend	VERB
cblr-2903	407	31	to	to	PART
cblr-2903	407	32	address	address	VERB
cblr-2903	407	33	the	the	DET
cblr-2903	407	34	significant	significant	ADJ
cblr-2903	407	35	policy	policy	NOUN
cblr-2903	407	36	and	and	CCONJ
cblr-2903	407	37	budgetary	budgetary	ADJ
cblr-2903	407	38	issue	issue	NOUN
cblr-2903	407	39	of	of	ADP
cblr-2903	407	40	practitioners	practitioner	NOUN
cblr-2903	407	41	'	'	PART
cblr-2903	407	42	involvement	involvement	NOUN
cblr-2903	407	43	in	in	ADP
cblr-2903	407	44	the	the	DET
cblr-2903	407	45	development	development	NOUN
cblr-2903	407	46	,	,	PUNCT
cblr-2903	407	47	marketing	marketing	NOUN
cblr-2903	407	48	and	and	CCONJ
cblr-2903	407	49	encouragement	encouragement	NOUN
cblr-2903	407	50	of	of	ADP
cblr-2903	407	51	abusive	abusive	ADJ
cblr-2903	407	52	tax	tax	NOUN
cblr-2903	407	53	shelters	shelter	NOUN
cblr-2903	407	54	.	.	PUNCT
cblr-2903	408	1	professionals	professional	NOUN
cblr-2903	408	2	connected	connect	VERB
cblr-2903	408	3	with	with	ADP
cblr-2903	408	4	these	these	DET
cblr-2903	408	5	abusive	abusive	ADJ
cblr-2903	408	6	shelters	shelter	NOUN
cblr-2903	408	7	certainly	certainly	ADV
cblr-2903	408	8	have	have	AUX
cblr-2903	408	9	acted	act	VERB
cblr-2903	408	10	inappropriately	inappropriately	ADV
cblr-2903	408	11	in	in	ADP
cblr-2903	408	12	some	some	DET
cblr-2903	408	13	cases	case	NOUN
cblr-2903	408	14	,	,	PUNCT
cblr-2903	408	15	but	but	CCONJ
cblr-2903	408	16	the	the	DET
cblr-2903	408	17	circular	circular	ADJ
cblr-2903	408	18	230	230	NUM
cblr-2903	408	19	requirements	requirement	NOUN
cblr-2903	408	20	are	be	AUX
cblr-2903	408	21	in	in	ADP
cblr-2903	408	22	many	many	ADJ
cblr-2903	408	23	respects	respect	NOUN
cblr-2903	408	24	an	an	DET
cblr-2903	408	25	inappropriate	inappropriate	ADJ
cblr-2903	408	26	response	response	NOUN
cblr-2903	408	27	to	to	ADP
cblr-2903	408	28	these	these	DET
cblr-2903	408	29	problems	problem	NOUN
cblr-2903	408	30	.	.	PUNCT
cblr-2903	409	1	the	the	DET
cblr-2903	409	2	framework	framework	NOUN
cblr-2903	409	3	and	and	CCONJ
cblr-2903	409	4	prohibitions	prohibition	NOUN
cblr-2903	409	5	they	they	PRON
cblr-2903	409	6	impose	impose	VERB
cblr-2903	409	7	prevent	prevent	VERB
cblr-2903	409	8	a	a	DET
cblr-2903	409	9	lawyer	lawyer	NOUN
cblr-2903	409	10	from	from	ADP
cblr-2903	409	11	giving	give	VERB
cblr-2903	409	12	taxpayers	taxpayer	NOUN
cblr-2903	409	13	a	a	DET
cblr-2903	409	14	complete	complete	ADJ
cblr-2903	409	15	,	,	PUNCT
cblr-2903	409	16	informed	informed	ADJ
cblr-2903	409	17	assessment	assessment	NOUN
cblr-2903	409	18	of	of	ADP
cblr-2903	409	19	their	their	PRON
cblr-2903	409	20	rights	right	NOUN
cblr-2903	409	21	.	.	PUNCT
cblr-2903	410	1	in	in	ADP
cblr-2903	410	2	certain	certain	ADJ
cblr-2903	410	3	circumstances	circumstance	NOUN
cblr-2903	410	4	,	,	PUNCT
cblr-2903	410	5	the	the	DET
cblr-2903	410	6	rules	rule	NOUN
cblr-2903	410	7	create	create	VERB
cblr-2903	410	8	significant	significant	ADJ
cblr-2903	410	9	ethical	ethical	ADJ
cblr-2903	410	10	conflicts	conflict	NOUN
cblr-2903	410	11	and	and	CCONJ
cblr-2903	410	12	deny	deny	VERB
cblr-2903	410	13	the	the	DET
cblr-2903	410	14	public	public	ADJ
cblr-2903	410	15	legal	legal	ADJ
cblr-2903	410	16	advice	advice	NOUN
cblr-2903	410	17	.	.	PUNCT
cblr-2903	411	1	in	in	ADP
cblr-2903	411	2	general	general	ADJ
cblr-2903	411	3	,	,	PUNCT
cblr-2903	411	4	they	they	PRON
cblr-2903	411	5	distort	distort	VERB
cblr-2903	411	6	the	the	DET
cblr-2903	411	7	lawyer	lawyer	NOUN
cblr-2903	411	8	's	's	PART
cblr-2903	411	9	role	role	NOUN
cblr-2903	411	10	and	and	CCONJ
cblr-2903	411	11	erode	erode	VERB
cblr-2903	411	12	the	the	DET
cblr-2903	411	13	principles	principle	NOUN
cblr-2903	411	14	underlying	underlie	VERB
cblr-2903	411	15	legal	legal	ADJ
cblr-2903	411	16	ethics	ethic	NOUN
cblr-2903	411	17	rules.149	rules.149	VERB
cblr-2903	411	18	one	one	NUM
cblr-2903	411	19	of	of	ADP
cblr-2903	411	20	the	the	DET
cblr-2903	411	21	most	most	ADV
cblr-2903	411	22	troubling	troubling	ADJ
cblr-2903	411	23	aspects	aspect	NOUN
cblr-2903	411	24	of	of	ADP
cblr-2903	411	25	the	the	DET
cblr-2903	411	26	circular	circular	ADJ
cblr-2903	411	27	230	230	NUM
cblr-2903	411	28	standards	standard	NOUN
cblr-2903	411	29	is	be	AUX
cblr-2903	411	30	that	that	SCONJ
cblr-2903	411	31	they	they	PRON
cblr-2903	411	32	conflict	conflict	VERB
cblr-2903	411	33	with	with	ADP
cblr-2903	411	34	the	the	DET
cblr-2903	411	35	traditional	traditional	ADJ
cblr-2903	411	36	rules	rule	NOUN
cblr-2903	411	37	of	of	ADP
cblr-2903	411	38	legal	legal	ADJ
cblr-2903	411	39	ethics	ethic	NOUN
cblr-2903	411	40	and	and	CCONJ
cblr-2903	411	41	pronouncements	pronouncement	NOUN
cblr-2903	411	42	regarding	regard	VERB
cblr-2903	411	43	tax	tax	NOUN
cblr-2903	411	44	opinions.150	opinions.150	ADP
cblr-2903	411	45	the	the	DET
cblr-2903	411	46	requirements	requirement	NOUN
cblr-2903	411	47	imposed	impose	VERB
cblr-2903	411	48	by	by	ADP
cblr-2903	411	49	section	section	NOUN
cblr-2903	411	50	10.35	10.35	NUM
cblr-2903	411	51	may	may	AUX
cblr-2903	411	52	actually	actually	ADV
cblr-2903	411	53	conflict	conflict	VERB
cblr-2903	411	54	with	with	ADP
cblr-2903	411	55	a	a	DET
cblr-2903	411	56	lawyer	lawyer	NOUN
cblr-2903	411	57	's	's	PART
cblr-2903	411	58	duties	duty	NOUN
cblr-2903	411	59	under	under	ADP
cblr-2903	411	60	the	the	DET
cblr-2903	411	61	ethics	ethic	NOUN
cblr-2903	411	62	rules	rule	NOUN
cblr-2903	411	63	and	and	CCONJ
cblr-2903	411	64	traditional	traditional	ADJ
cblr-2903	411	65	standards	standard	NOUN
cblr-2903	411	66	governing	govern	VERB
cblr-2903	411	67	tax	tax	NOUN
cblr-2903	411	68	opinions.5	opinions.5	PROPN
cblr-2903	411	69	1	1	NUM
cblr-2903	411	70	not	not	PART
cblr-2903	411	71	surprisingly	surprisingly	ADV
cblr-2903	411	72	,	,	PUNCT
cblr-2903	411	73	the	the	DET
cblr-2903	411	74	majority	majority	NOUN
cblr-2903	411	75	of	of	ADP
cblr-2903	411	76	tax	tax	NOUN
cblr-2903	411	77	practitioners	practitioner	NOUN
cblr-2903	411	78	view	view	VERB
cblr-2903	411	79	circular	circular	ADJ
cblr-2903	411	80	230	230	NUM
cblr-2903	411	81	as	as	ADP
cblr-2903	411	82	at	at	ADP
cblr-2903	411	83	least	least	ADJ
cblr-2903	411	84	a	a	DET
cblr-2903	411	85	thorn	thorn	NOUN
cblr-2903	411	86	in	in	ADP
cblr-2903	411	87	their	their	PRON
cblr-2903	411	88	side	side	NOUN
cblr-2903	411	89	,	,	PUNCT
cblr-2903	411	90	and	and	CCONJ
cblr-2903	411	91	at	at	ADP
cblr-2903	411	92	most	most	ADJ
cblr-2903	411	93	a	a	DET
cblr-2903	411	94	dangerous	dangerous	ADJ
cblr-2903	411	95	development	development	NOUN
cblr-2903	411	96	with	with	ADP
cblr-2903	411	97	potentially	potentially	ADV
cblr-2903	411	98	devastating	devastating	ADJ
cblr-2903	411	99	effects	effect	NOUN
cblr-2903	411	100	for	for	ADP
cblr-2903	411	101	legitimate	legitimate	ADJ
cblr-2903	411	102	tax	tax	NOUN
cblr-2903	411	103	practice	practice	NOUN
cblr-2903	411	104	.	.	PUNCT
cblr-2903	412	1	one	one	NUM
cblr-2903	412	2	tax	tax	NOUN
cblr-2903	412	3	practitioner	practitioner	NOUN
cblr-2903	412	4	,	,	PUNCT
cblr-2903	412	5	expressing	express	VERB
cblr-2903	412	6	a	a	DET
cblr-2903	412	7	sentiment	sentiment	NOUN
cblr-2903	412	8	shared	share	VERB
cblr-2903	412	9	by	by	ADP
cblr-2903	412	10	many	many	ADJ
cblr-2903	412	11	,	,	PUNCT
cblr-2903	412	12	offers	offer	VERB
cblr-2903	412	13	his	his	PRON
cblr-2903	412	14	view	view	NOUN
cblr-2903	412	15	of	of	ADP
cblr-2903	412	16	the	the	DET
cblr-2903	412	17	disparate	disparate	ADJ
cblr-2903	412	18	impact	impact	NOUN
cblr-2903	412	19	that	that	PRON
cblr-2903	412	20	circular	circular	ADJ
cblr-2903	412	21	230	230	NUM
cblr-2903	412	22	has	have	AUX
cblr-2903	412	23	had	have	VERB
cblr-2903	412	24	on	on	ADP
cblr-2903	412	25	the	the	DET
cblr-2903	412	26	profession	profession	NOUN
cblr-2903	412	27	:	:	PUNCT
cblr-2903	412	28	[	[	X
cblr-2903	412	29	t]he	t]he	X
cblr-2903	412	30	treasury	treasury	NOUN
cblr-2903	412	31	has	have	AUX
cblr-2903	412	32	overreacted	overreact	VERB
cblr-2903	412	33	in	in	ADP
cblr-2903	412	34	its	its	PRON
cblr-2903	412	35	attempt	attempt	NOUN
cblr-2903	412	36	to	to	PART
cblr-2903	412	37	police	police	VERB
cblr-2903	412	38	tax	tax	NOUN
cblr-2903	412	39	collections	collection	NOUN
cblr-2903	412	40	by	by	ADP
cblr-2903	412	41	treating	treat	VERB
cblr-2903	412	42	tax	tax	NOUN
cblr-2903	412	43	professionals	professional	NOUN
cblr-2903	412	44	as	as	ADP
cblr-2903	412	45	148	148	NUM
cblr-2903	412	46	i	i	PROPN
cblr-2903	412	47	d.	d.	NOUN
cblr-2903	412	48	at	at	ADP
cblr-2903	412	49	1470	1470	NUM
cblr-2903	412	50	-	-	SYM
cblr-2903	412	51	71	71	NUM
cblr-2903	412	52	.	.	NOUN
cblr-2903	412	53	149	149	NUM
cblr-2903	412	54	moldenhauer	moldenhauer	NOUN
cblr-2903	412	55	,	,	PUNCT
cblr-2903	412	56	supra	supra	PROPN
cblr-2903	412	57	note	note	PROPN
cblr-2903	412	58	118	118	NUM
cblr-2903	412	59	,	,	PUNCT
cblr-2903	412	60	at	at	ADP
cblr-2903	412	61	845	845	NUM
cblr-2903	412	62	-	-	SYM
cblr-2903	412	63	46	46	NUM
cblr-2903	412	64	.	.	PUNCT
cblr-2903	413	1	1	1	X
cblr-2903	413	2	..	..	PUNCT
cblr-2903	413	3	see	see	VERB
cblr-2903	413	4	i	i	PRON
cblr-2903	413	5	d.	d.	PROPN
cblr-2903	413	6	at	at	ADP
cblr-2903	413	7	867	867	NUM
cblr-2903	413	8	;	;	PUNCT
cblr-2903	413	9	see	see	VERB
cblr-2903	413	10	also	also	ADV
cblr-2903	413	11	supra	supra	ADJ
cblr-2903	413	12	part	part	NOUN
cblr-2903	413	13	ii.b	ii.b	PROPN
cblr-2903	413	14	.	.	PUNCT
cblr-2903	413	15	'	'	PUNCT
cblr-2903	414	1	see	see	VERB
cblr-2903	414	2	moldenhauer	moldenhauer	NOUN
cblr-2903	414	3	,	,	PUNCT
cblr-2903	414	4	supra	supra	PROPN
cblr-2903	414	5	note	note	PROPN
cblr-2903	414	6	118	118	NUM
cblr-2903	414	7	,	,	PUNCT
cblr-2903	414	8	at	at	ADP
cblr-2903	414	9	882	882	NUM
cblr-2903	414	10	.	.	PUNCT
cblr-2903	415	1	no	no	INTJ
cblr-2903	415	2	.	.	PUNCT
cblr-2903	416	1	1:258	1:258	NUM
cblr-2903	416	2	]	]	X
cblr-2903	416	3	283	283	NUM
cblr-2903	416	4	columbia	columbia	PROPN
cblr-2903	416	5	business	business	NOUN
cblr-2903	416	6	law	law	PROPN
cblr-2903	416	7	review	review	VERB
cblr-2903	416	8	presumptive	presumptive	ADJ
cblr-2903	416	9	criminals	criminal	NOUN
cblr-2903	416	10	.	.	PUNCT
cblr-2903	417	1	circular	circular	ADJ
cblr-2903	417	2	230	230	NUM
cblr-2903	417	3	will	will	AUX
cblr-2903	417	4	drive	drive	VERB
cblr-2903	417	5	a	a	DET
cblr-2903	417	6	wedge	wedge	NOUN
cblr-2903	417	7	between	between	ADP
cblr-2903	417	8	taxpayer	taxpayer	NOUN
cblr-2903	417	9	and	and	CCONJ
cblr-2903	417	10	professional	professional	ADJ
cblr-2903	417	11	advisor	advisor	NOUN
cblr-2903	417	12	.	.	PUNCT
cblr-2903	418	1	it	it	PRON
cblr-2903	418	2	will	will	AUX
cblr-2903	418	3	encourage	encourage	VERB
cblr-2903	418	4	professionals	professional	NOUN
cblr-2903	418	5	to	to	PART
cblr-2903	418	6	give	give	VERB
cblr-2903	418	7	only	only	ADV
cblr-2903	418	8	oral	oral	ADJ
cblr-2903	418	9	advice	advice	NOUN
cblr-2903	418	10	,	,	PUNCT
cblr-2903	418	11	unsupported	unsupported	ADJ
cblr-2903	418	12	by	by	ADP
cblr-2903	418	13	writing	write	VERB
cblr-2903	418	14	....	....	PUNCT
cblr-2903	419	1	it	it	PRON
cblr-2903	419	2	will	will	AUX
cblr-2903	419	3	encourage	encourage	VERB
cblr-2903	419	4	irs	irs	PROPN
cblr-2903	419	5	examiners	examiner	NOUN
cblr-2903	419	6	to	to	PART
cblr-2903	419	7	use	use	VERB
cblr-2903	419	8	intimidation	intimidation	NOUN
cblr-2903	419	9	tactics	tactic	NOUN
cblr-2903	419	10	on	on	ADP
cblr-2903	419	11	tax	tax	NOUN
cblr-2903	419	12	professionals	professional	NOUN
cblr-2903	419	13	.	.	PUNCT
cblr-2903	420	1	worst	bad	ADJ
cblr-2903	420	2	of	of	ADP
cblr-2903	420	3	all	all	PRON
cblr-2903	420	4	,	,	PUNCT
cblr-2903	420	5	it	it	PRON
cblr-2903	420	6	will	will	AUX
cblr-2903	420	7	encourage	encourage	VERB
cblr-2903	420	8	taxpayers	taxpayer	NOUN
cblr-2903	420	9	to	to	PART
cblr-2903	420	10	seek	seek	VERB
cblr-2903	420	11	tax	tax	NOUN
cblr-2903	420	12	advice	advice	NOUN
cblr-2903	420	13	where	where	SCONJ
cblr-2903	420	14	the	the	DET
cblr-2903	420	15	cost	cost	NOUN
cblr-2903	420	16	is	be	AUX
cblr-2903	420	17	lower	low	ADJ
cblr-2903	420	18	...	...	PUNCT
cblr-2903	420	19	possibly	possibly	ADV
cblr-2903	420	20	resulting	result	VERB
cblr-2903	420	21	in	in	ADP
cblr-2903	420	22	more	more	ADV
cblr-2903	420	23	flawed	flawed	ADJ
cblr-2903	420	24	or	or	CCONJ
cblr-2903	420	25	aggressive	aggressive	ADJ
cblr-2903	420	26	tax	tax	NOUN
cblr-2903	420	27	reporting	reporting	NOUN
cblr-2903	420	28	rather	rather	ADV
cblr-2903	420	29	than	than	ADP
cblr-2903	420	30	less.152	less.152	PROPN
cblr-2903	420	31	b.	b.	PROPN
cblr-2903	420	32	tax	tax	NOUN
cblr-2903	420	33	shelter	shelter	NOUN
cblr-2903	420	34	litigation	litigation	NOUN
cblr-2903	420	35	courts	court	NOUN
cblr-2903	420	36	have	have	AUX
cblr-2903	420	37	long	long	ADV
cblr-2903	420	38	struggled	struggle	VERB
cblr-2903	420	39	with	with	ADP
cblr-2903	420	40	the	the	DET
cblr-2903	420	41	dividing	dividing	NOUN
cblr-2903	420	42	line	line	NOUN
cblr-2903	420	43	between	between	ADP
cblr-2903	420	44	"	"	PUNCT
cblr-2903	420	45	good	good	ADJ
cblr-2903	420	46	"	"	PUNCT
cblr-2903	420	47	tax	tax	NOUN
cblr-2903	420	48	planning	planning	NOUN
cblr-2903	420	49	and	and	CCONJ
cblr-2903	420	50	"	"	PUNCT
cblr-2903	420	51	bad	bad	ADJ
cblr-2903	420	52	"	"	PUNCT
cblr-2903	420	53	tax	tax	NOUN
cblr-2903	420	54	planning	planning	NOUN
cblr-2903	420	55	.	.	PUNCT
cblr-2903	421	1	the	the	DET
cblr-2903	421	2	judiciallydeveloped	judiciallydeveloped	ADJ
cblr-2903	421	3	"	"	PUNCT
cblr-2903	421	4	economic	economic	ADJ
cblr-2903	421	5	substance	substance	NOUN
cblr-2903	421	6	"	"	PUNCT
cblr-2903	421	7	doctrine	doctrine	NOUN
cblr-2903	421	8	has	have	AUX
cblr-2903	421	9	been	be	AUX
cblr-2903	421	10	used	use	VERB
cblr-2903	421	11	by	by	ADP
cblr-2903	421	12	many	many	ADJ
cblr-2903	421	13	courts	court	NOUN
cblr-2903	421	14	to	to	PART
cblr-2903	421	15	help	help	VERB
cblr-2903	421	16	discern	discern	VERB
cblr-2903	421	17	whether	whether	SCONJ
cblr-2903	421	18	a	a	DET
cblr-2903	421	19	transaction	transaction	NOUN
cblr-2903	421	20	has	have	VERB
cblr-2903	421	21	a	a	DET
cblr-2903	421	22	legitimate	legitimate	ADJ
cblr-2903	421	23	economic	economic	ADJ
cblr-2903	421	24	purpose	purpose	NOUN
cblr-2903	421	25	.	.	PUNCT
cblr-2903	422	1	"	"	PUNCT
cblr-2903	422	2	'	'	PUNCT
cblr-2903	422	3	courts	court	NOUN
cblr-2903	422	4	have	have	AUX
cblr-2903	422	5	employed	employ	VERB
cblr-2903	422	6	the	the	DET
cblr-2903	422	7	economic	economic	ADJ
cblr-2903	422	8	substance	substance	NOUN
cblr-2903	422	9	test	test	NOUN
cblr-2903	422	10	to	to	PART
cblr-2903	422	11	deny	deny	VERB
cblr-2903	422	12	tax	tax	NOUN
cblr-2903	422	13	shelters	shelter	NOUN
cblr-2903	422	14	when	when	SCONJ
cblr-2903	422	15	the	the	DET
cblr-2903	422	16	transaction	transaction	NOUN
cblr-2903	422	17	generating	generate	VERB
cblr-2903	422	18	tax	tax	NOUN
cblr-2903	422	19	benefits	benefit	NOUN
cblr-2903	422	20	lack	lack	VERB
cblr-2903	422	21	an	an	DET
cblr-2903	422	22	underlying	underlie	VERB
cblr-2903	422	23	economic	economic	ADJ
cblr-2903	422	24	purpose	purpose	NOUN
cblr-2903	422	25	.	.	PUNCT
cblr-2903	423	1	a	a	DET
cblr-2903	423	2	transaction	transaction	NOUN
cblr-2903	423	3	deemed	deem	VERB
cblr-2903	423	4	to	to	PART
cblr-2903	423	5	lack	lack	VERB
cblr-2903	423	6	an	an	DET
cblr-2903	423	7	economic	economic	ADJ
cblr-2903	423	8	purpose	purpose	NOUN
cblr-2903	423	9	can	can	AUX
cblr-2903	423	10	be	be	AUX
cblr-2903	423	11	found	find	VERB
cblr-2903	423	12	invalid	invalid	ADJ
cblr-2903	423	13	even	even	ADV
cblr-2903	423	14	when	when	SCONJ
cblr-2903	423	15	it	it	PRON
cblr-2903	423	16	satisfies	satisfy	VERB
cblr-2903	423	17	all	all	DET
cblr-2903	423	18	statutory	statutory	ADJ
cblr-2903	423	19	and	and	CCONJ
cblr-2903	423	20	administrative	administrative	ADJ
cblr-2903	423	21	requirements	requirement	NOUN
cblr-2903	423	22	.	.	PUNCT
cblr-2903	424	1	federal	federal	ADJ
cblr-2903	424	2	courts	court	NOUN
cblr-2903	424	3	,	,	PUNCT
cblr-2903	424	4	including	include	VERB
cblr-2903	424	5	the	the	DET
cblr-2903	424	6	supreme	supreme	PROPN
cblr-2903	424	7	court	court	PROPN
cblr-2903	424	8	,	,	PUNCT
cblr-2903	424	9	have	have	VERB
cblr-2903	424	10	yet	yet	ADV
cblr-2903	424	11	to	to	PART
cblr-2903	424	12	delineate	delineate	VERB
cblr-2903	424	13	how	how	SCONJ
cblr-2903	424	14	much	much	ADJ
cblr-2903	424	15	"	"	PUNCT
cblr-2903	424	16	economic	economic	ADJ
cblr-2903	424	17	substance	substance	NOUN
cblr-2903	424	18	"	"	PUNCT
cblr-2903	424	19	a	a	DET
cblr-2903	424	20	transaction	transaction	NOUN
cblr-2903	424	21	must	must	AUX
cblr-2903	424	22	have	have	VERB
cblr-2903	424	23	to	to	PART
cblr-2903	424	24	pass	pass	VERB
cblr-2903	424	25	muster	muster	ADJ
cblr-2903	424	26	.	.	PUNCT
cblr-2903	425	1	this	this	DET
cblr-2903	425	2	lack	lack	NOUN
cblr-2903	425	3	of	of	ADP
cblr-2903	425	4	uniformity	uniformity	NOUN
cblr-2903	425	5	has	have	AUX
cblr-2903	425	6	led	lead	VERB
cblr-2903	425	7	courts	court	NOUN
cblr-2903	425	8	to	to	PART
cblr-2903	425	9	vary	vary	VERB
cblr-2903	425	10	in	in	ADP
cblr-2903	425	11	their	their	PRON
cblr-2903	425	12	treatment	treatment	NOUN
cblr-2903	425	13	of	of	ADP
cblr-2903	425	14	similar	similar	ADJ
cblr-2903	425	15	transactions.1	transactions.1	NOUN
cblr-2903	425	16	5	5	NUM
cblr-2903	425	17	'	'	PUNCT
cblr-2903	425	18	however	however	ADV
cblr-2903	425	19	,	,	PUNCT
cblr-2903	425	20	courts	court	NOUN
cblr-2903	425	21	152	152	NUM
cblr-2903	425	22	dan	dan	PROPN
cblr-2903	425	23	w.	w.	PROPN
cblr-2903	425	24	holbrook	holbrook	PROPN
cblr-2903	425	25	,	,	PUNCT
cblr-2903	425	26	imagine	imagine	VERB
cblr-2903	425	27	the	the	DET
cblr-2903	425	28	worst	bad	ADJ
cblr-2903	425	29	the	the	DET
cblr-2903	425	30	u.s	u.s	PROPN
cblr-2903	425	31	.	.	PROPN
cblr-2903	425	32	treasury	treasury	PROPN
cblr-2903	425	33	could	could	AUX
cblr-2903	425	34	do	do	VERB
cblr-2903	425	35	to	to	ADP
cblr-2903	425	36	us	we	PRON
cblr-2903	425	37	-	-	PUNCT
cblr-2903	425	38	they've	they've	NOUN
cblr-2903	425	39	done	do	VERB
cblr-2903	425	40	it	it	PRON
cblr-2903	425	41	.	.	PUNCT
cblr-2903	426	1	revenge	revenge	NOUN
cblr-2903	426	2	of	of	ADP
cblr-2903	426	3	the	the	DET
cblr-2903	426	4	irs	irs	PROPN
cblr-2903	426	5	:	:	PUNCT
cblr-2903	426	6	circular	circular	ADJ
cblr-2903	426	7	230	230	NUM
cblr-2903	426	8	changes	change	NOUN
cblr-2903	426	9	law	law	NOUN
cblr-2903	426	10	practice	practice	NOUN
cblr-2903	426	11	,	,	PUNCT
cblr-2903	426	12	tenn	tenn	PROPN
cblr-2903	426	13	.	.	PUNCT
cblr-2903	426	14	b.j	b.j	PROPN
cblr-2903	426	15	.	.	PUNCT
cblr-2903	427	1	(	(	PUNCT
cblr-2903	427	2	august	august	PROPN
cblr-2903	427	3	2005	2005	NUM
cblr-2903	427	4	)	)	PUNCT
cblr-2903	427	5	.	.	PUNCT
cblr-2903	428	1	1	1	X
cblr-2903	428	2	"	"	PUNCT
cblr-2903	428	3	see	see	VERB
cblr-2903	428	4	mik	mik	PROPN
cblr-2903	428	5	shin	shin	PROPN
cblr-2903	428	6	-	-	PUNCT
cblr-2903	428	7	li	li	PROPN
cblr-2903	428	8	,	,	PUNCT
cblr-2903	428	9	strictly	strictly	ADV
cblr-2903	428	10	wrong	wrong	ADJ
cblr-2903	428	11	as	as	ADP
cblr-2903	428	12	a	a	DET
cblr-2903	428	13	tax	tax	NOUN
cblr-2903	428	14	policy	policy	NOUN
cblr-2903	428	15	:	:	PUNCT
cblr-2903	428	16	the	the	DET
cblr-2903	428	17	strict	strict	ADJ
cblr-2903	428	18	liability	liability	NOUN
cblr-2903	428	19	penalty	penalty	NOUN
cblr-2903	428	20	standard	standard	NOUN
cblr-2903	428	21	in	in	ADP
cblr-2903	428	22	noneconomic	noneconomic	ADJ
cblr-2903	428	23	substance	substance	NOUN
cblr-2903	428	24	transactions	transaction	NOUN
cblr-2903	428	25	,	,	PUNCT
cblr-2903	428	26	78	78	NUM
cblr-2903	428	27	fordham	fordham	PROPN
cblr-2903	428	28	l.	l.	PROPN
cblr-2903	428	29	rev	rev	PROPN
cblr-2903	428	30	.	.	PROPN
cblr-2903	428	31	2009	2009	NUM
cblr-2903	428	32	,	,	PUNCT
cblr-2903	428	33	2014	2014	NUM
cblr-2903	428	34	-	-	SYM
cblr-2903	428	35	20	20	NUM
cblr-2903	428	36	(	(	PUNCT
cblr-2903	428	37	2010	2010	NUM
cblr-2903	428	38	)	)	PUNCT
cblr-2903	428	39	.	.	PUNCT
cblr-2903	429	1	1	1	X
cblr-2903	429	2	"	"	PUNCT
cblr-2903	429	3	see	see	VERB
cblr-2903	429	4	,	,	PUNCT
cblr-2903	429	5	e.g.	e.g.	ADV
cblr-2903	429	6	,	,	PUNCT
cblr-2903	429	7	pasternak	pasternak	PROPN
cblr-2903	429	8	v.	v.	CCONJ
cblr-2903	429	9	comm'r	comm'r	PROPN
cblr-2903	429	10	of	of	ADP
cblr-2903	429	11	internal	internal	ADJ
cblr-2903	429	12	revenue	revenue	NOUN
cblr-2903	429	13	,	,	PUNCT
cblr-2903	429	14	990	990	NUM
cblr-2903	429	15	f.2d	f.2d	ADP
cblr-2903	429	16	893	893	NUM
cblr-2903	429	17	,	,	PUNCT
cblr-2903	429	18	898	898	NUM
cblr-2903	429	19	(	(	PUNCT
cblr-2903	429	20	6th	6th	ADJ
cblr-2903	429	21	cir	cir	NOUN
cblr-2903	429	22	.	.	PROPN
cblr-2903	429	23	1993	1993	NUM
cblr-2903	429	24	)	)	PUNCT
cblr-2903	429	25	(	(	PUNCT
cblr-2903	429	26	requiring	require	VERB
cblr-2903	429	27	the	the	DET
cblr-2903	429	28	taxpayer	taxpayer	NOUN
cblr-2903	429	29	to	to	PART
cblr-2903	429	30	establish	establish	VERB
cblr-2903	429	31	the	the	DET
cblr-2903	429	32	presence	presence	NOUN
cblr-2903	429	33	of	of	ADP
cblr-2903	429	34	both	both	CCONJ
cblr-2903	429	35	economic	economic	ADJ
cblr-2903	429	36	substance	substance	NOUN
cblr-2903	429	37	and	and	CCONJ
cblr-2903	429	38	business	business	NOUN
cblr-2903	429	39	purpose	purpose	NOUN
cblr-2903	429	40	in	in	ADP
cblr-2903	429	41	a	a	DET
cblr-2903	429	42	conjunctive	conjunctive	ADJ
cblr-2903	429	43	test	test	NOUN
cblr-2903	429	44	)	)	PUNCT
cblr-2903	429	45	;	;	PUNCT
cblr-2903	429	46	rice	rice	PROPN
cblr-2903	429	47	's	's	PART
cblr-2903	429	48	toyota	toyota	PROPN
cblr-2903	429	49	world	world	PROPN
cblr-2903	429	50	,	,	PUNCT
cblr-2903	429	51	inc	inc	PROPN
cblr-2903	429	52	.	.	PROPN
cblr-2903	430	1	v.	v.	PROPN
cblr-2903	430	2	comm'r	comm'r	PROPN
cblr-2903	430	3	,	,	PUNCT
cblr-2903	430	4	752	752	NUM
cblr-2903	430	5	f.2d	f.2d	ADP
cblr-2903	430	6	89	89	NUM
cblr-2903	430	7	,	,	PUNCT
cblr-2903	430	8	91	91	NUM
cblr-2903	430	9	-	-	SYM
cblr-2903	430	10	92	92	NUM
cblr-2903	430	11	(	(	PUNCT
cblr-2903	430	12	4th	4th	ADJ
cblr-2903	430	13	cir	cir	NOUN
cblr-2903	430	14	.	.	PROPN
cblr-2903	431	1	1985	1985	NUM
cblr-2903	431	2	)	)	PUNCT
cblr-2903	432	1	(	(	PUNCT
cblr-2903	432	2	finding	find	VERB
cblr-2903	432	3	that	that	SCONJ
cblr-2903	432	4	either	either	CCONJ
cblr-2903	432	5	economic	economic	ADJ
cblr-2903	432	6	substance	substance	NOUN
cblr-2903	432	7	or	or	CCONJ
cblr-2903	432	8	a	a	DET
cblr-2903	432	9	business	business	NOUN
cblr-2903	432	10	purpose	purpose	NOUN
cblr-2903	432	11	is	be	AUX
cblr-2903	432	12	sufficient	sufficient	ADJ
cblr-2903	432	13	for	for	SCONJ
cblr-2903	432	14	the	the	DET
cblr-2903	432	15	transaction	transaction	NOUN
cblr-2903	432	16	to	to	PART
cblr-2903	432	17	be	be	AUX
cblr-2903	432	18	respected	respect	VERB
cblr-2903	432	19	)	)	PUNCT
cblr-2903	432	20	;	;	PUNCT
cblr-2903	432	21	acm	acm	PROPN
cblr-2903	432	22	p'ship	p'ship	NOUN
cblr-2903	432	23	v.	v.	ADP
cblr-2903	432	24	comm'r	comm'r	PROPN
cblr-2903	432	25	,	,	PUNCT
cblr-2903	432	26	157	157	NUM
cblr-2903	432	27	f.3d	f.3d	NUM
cblr-2903	432	28	231	231	NUM
cblr-2903	432	29	,	,	PUNCT
cblr-2903	432	30	248	248	NUM
cblr-2903	432	31	(	(	PUNCT
cblr-2903	432	32	3d	3d	NUM
cblr-2903	432	33	cir	cir	NOUN
cblr-2903	432	34	.	.	PROPN
cblr-2903	432	35	1998	1998	NUM
cblr-2903	432	36	)	)	PUNCT
cblr-2903	432	37	(	(	PUNCT
cblr-2903	432	38	characterizing	characterize	VERB
cblr-2903	432	39	economic	economic	ADJ
cblr-2903	432	40	substance	substance	NOUN
cblr-2903	432	41	and	and	CCONJ
cblr-2903	432	42	business	business	NOUN
cblr-2903	432	43	purpose	purpose	NOUN
cblr-2903	432	44	as	as	ADP
cblr-2903	432	45	simply	simply	ADV
cblr-2903	432	46	more	more	ADV
cblr-2903	432	47	precise	precise	ADJ
cblr-2903	432	48	factors	factor	NOUN
cblr-2903	432	49	to	to	PART
cblr-2903	432	50	consider	consider	VERB
cblr-2903	432	51	in	in	ADP
cblr-2903	432	52	determining	determine	VERB
cblr-2903	432	53	whether	whether	SCONJ
cblr-2903	432	54	a	a	DET
cblr-2903	432	55	transaction	transaction	NOUN
cblr-2903	432	56	has	have	VERB
cblr-2903	432	57	any	any	DET
cblr-2903	432	58	practical	practical	ADJ
cblr-2903	432	59	economic	economic	ADJ
cblr-2903	432	60	effects	effect	NOUN
cblr-2903	432	61	other	other	ADJ
cblr-2903	432	62	than	than	ADP
cblr-2903	432	63	the	the	DET
cblr-2903	432	64	creation	creation	NOUN
cblr-2903	432	65	of	of	ADP
cblr-2903	432	66	tax	tax	NOUN
cblr-2903	432	67	benefits	benefit	NOUN
cblr-2903	432	68	)	)	PUNCT
cblr-2903	432	69	.	.	PUNCT
cblr-2903	433	1	284	284	NUM
cblr-2903	434	1	[	[	X
cblr-2903	434	2	vol	vol	NOUN
cblr-2903	434	3	.	.	PUNCT
cblr-2903	434	4	2011	2011	NUM
cblr-2903	434	5	have	have	AUX
cblr-2903	434	6	generally	generally	ADV
cblr-2903	434	7	been	be	AUX
cblr-2903	434	8	successful	successful	ADJ
cblr-2903	434	9	in	in	ADP
cblr-2903	434	10	applying	apply	VERB
cblr-2903	434	11	the	the	DET
cblr-2903	434	12	doctrine	doctrine	NOUN
cblr-2903	434	13	fairly	fairly	ADV
cblr-2903	434	14	and	and	CCONJ
cblr-2903	434	15	reasonably	reasonably	ADV
cblr-2903	434	16	.	.	PUNCT
cblr-2903	435	1	"15	"15	PUNCT
cblr-2903	435	2	in	in	ADP
cblr-2903	435	3	recent	recent	ADJ
cblr-2903	435	4	years	year	NOUN
cblr-2903	435	5	,	,	PUNCT
cblr-2903	435	6	tax	tax	NOUN
cblr-2903	435	7	shelter	shelter	NOUN
cblr-2903	435	8	cases	case	NOUN
cblr-2903	435	9	involving	involve	VERB
cblr-2903	435	10	high	high	ADJ
cblr-2903	435	11	-	-	PUNCT
cblr-2903	435	12	profile	profile	NOUN
cblr-2903	435	13	organizations	organization	NOUN
cblr-2903	435	14	and	and	CCONJ
cblr-2903	435	15	law	law	NOUN
cblr-2903	435	16	firms	firm	NOUN
cblr-2903	435	17	have	have	AUX
cblr-2903	435	18	led	lead	VERB
cblr-2903	435	19	to	to	ADP
cblr-2903	435	20	increased	increase	VERB
cblr-2903	435	21	scrutiny	scrutiny	NOUN
cblr-2903	435	22	for	for	ADP
cblr-2903	435	23	opining	opine	VERB
cblr-2903	435	24	lawyers	lawyer	NOUN
cblr-2903	435	25	.	.	PUNCT
cblr-2903	436	1	prominent	prominent	ADJ
cblr-2903	436	2	law	law	NOUN
cblr-2903	436	3	firms	firm	NOUN
cblr-2903	436	4	,	,	PUNCT
cblr-2903	436	5	accounting	accounting	NOUN
cblr-2903	436	6	firms	firm	NOUN
cblr-2903	436	7	,	,	PUNCT
cblr-2903	436	8	and	and	CCONJ
cblr-2903	436	9	investment	investment	NOUN
cblr-2903	436	10	banks	bank	NOUN
cblr-2903	436	11	,	,	PUNCT
cblr-2903	436	12	including	include	VERB
cblr-2903	436	13	such	such	ADJ
cblr-2903	436	14	names	name	NOUN
cblr-2903	436	15	as	as	ADP
cblr-2903	436	16	kpmg	kpmg	PROPN
cblr-2903	436	17	,	,	PUNCT
cblr-2903	436	18	ernst	ernst	PROPN
cblr-2903	436	19	&	&	CCONJ
cblr-2903	436	20	young	young	PROPN
cblr-2903	436	21	,	,	PUNCT
cblr-2903	436	22	deutsche	deutsche	PROPN
cblr-2903	436	23	bank	bank	PROPN
cblr-2903	436	24	,	,	PUNCT
cblr-2903	436	25	sidley	sidley	PROPN
cblr-2903	436	26	austin	austin	PROPN
cblr-2903	436	27	,	,	PUNCT
cblr-2903	436	28	and	and	CCONJ
cblr-2903	436	29	jenkens	jenkens	PROPN
cblr-2903	436	30	&	&	CCONJ
cblr-2903	436	31	gilchrist	gilchrist	PROPN
cblr-2903	436	32	,	,	PUNCT
cblr-2903	436	33	have	have	AUX
cblr-2903	436	34	found	find	VERB
cblr-2903	436	35	themselves	themselves	PRON
cblr-2903	436	36	under	under	ADP
cblr-2903	436	37	fire	fire	NOUN
cblr-2903	436	38	in	in	ADP
cblr-2903	436	39	litigation	litigation	NOUN
cblr-2903	436	40	arising	arise	VERB
cblr-2903	436	41	out	out	ADP
cblr-2903	436	42	of	of	ADP
cblr-2903	436	43	questionable	questionable	ADJ
cblr-2903	436	44	tax	tax	NOUN
cblr-2903	436	45	shelters	shelter	NOUN
cblr-2903	436	46	.	.	PUNCT
cblr-2903	437	1	while	while	SCONJ
cblr-2903	437	2	tax	tax	NOUN
cblr-2903	437	3	shelter	shelter	NOUN
cblr-2903	437	4	malpractice	malpractice	NOUN
cblr-2903	437	5	litigation	litigation	NOUN
cblr-2903	437	6	is	be	AUX
cblr-2903	437	7	not	not	PART
cblr-2903	437	8	a	a	DET
cblr-2903	437	9	recent	recent	ADJ
cblr-2903	437	10	phenomenon	phenomenon	NOUN
cblr-2903	437	11	,	,	PUNCT
cblr-2903	437	12	the	the	DET
cblr-2903	437	13	latest	late	ADJ
cblr-2903	437	14	outbreak	outbreak	NOUN
cblr-2903	437	15	of	of	ADP
cblr-2903	437	16	malpractice	malpractice	NOUN
cblr-2903	437	17	litigation	litigation	NOUN
cblr-2903	437	18	stands	stand	VERB
cblr-2903	437	19	apart	apart	ADV
cblr-2903	437	20	from	from	ADP
cblr-2903	437	21	its	its	PRON
cblr-2903	437	22	predecessors	predecessor	NOUN
cblr-2903	437	23	.	.	PUNCT
cblr-2903	438	1	56	56	NUM
cblr-2903	438	2	the	the	DET
cblr-2903	438	3	financial	financial	ADJ
cblr-2903	438	4	recoveries	recovery	NOUN
cblr-2903	438	5	involved	involve	VERB
cblr-2903	438	6	in	in	ADP
cblr-2903	438	7	the	the	DET
cblr-2903	438	8	recent	recent	ADJ
cblr-2903	438	9	cases	case	NOUN
cblr-2903	438	10	were	be	AUX
cblr-2903	438	11	extraordinary	extraordinary	ADJ
cblr-2903	438	12	,	,	PUNCT
cblr-2903	438	13	often	often	ADV
cblr-2903	438	14	reaching	reach	VERB
cblr-2903	438	15	the	the	DET
cblr-2903	438	16	multimillion	multimillion	ADJ
cblr-2903	438	17	-	-	PUNCT
cblr-2903	438	18	dollar	dollar	NOUN
cblr-2903	438	19	range.5	range.5	NOUN
cblr-2903	438	20	7	7	NUM
cblr-2903	438	21	in	in	ADP
cblr-2903	438	22	addition	addition	NOUN
cblr-2903	438	23	,	,	PUNCT
cblr-2903	438	24	the	the	DET
cblr-2903	438	25	defendants	defendant	NOUN
cblr-2903	438	26	in	in	ADP
cblr-2903	438	27	many	many	ADJ
cblr-2903	438	28	of	of	ADP
cblr-2903	438	29	these	these	DET
cblr-2903	438	30	cases	case	NOUN
cblr-2903	438	31	were	be	AUX
cblr-2903	438	32	well	well	ADV
cblr-2903	438	33	known	know	VERB
cblr-2903	438	34	firms	firm	NOUN
cblr-2903	438	35	-	-	PUNCT
cblr-2903	438	36	not	not	PART
cblr-2903	438	37	lesserknown	lesserknown	ADJ
cblr-2903	438	38	firms	firm	NOUN
cblr-2903	438	39	traditionally	traditionally	ADV
cblr-2903	438	40	associated	associate	VERB
cblr-2903	438	41	with	with	ADP
cblr-2903	438	42	tax	tax	NOUN
cblr-2903	438	43	shelter	shelter	NOUN
cblr-2903	438	44	marketing	marketing	NOUN
cblr-2903	438	45	.	.	PUNCT
cblr-2903	438	46	"	"	PUNCT
cblr-2903	439	1	rather	rather	ADV
cblr-2903	439	2	,	,	PUNCT
cblr-2903	439	3	they	they	PRON
cblr-2903	439	4	represented	represent	VERB
cblr-2903	439	5	the	the	DET
cblr-2903	439	6	upper	upper	ADJ
cblr-2903	439	7	echelon	echelon	NOUN
cblr-2903	439	8	of	of	ADP
cblr-2903	439	9	well	well	ADV
cblr-2903	439	10	-	-	PUNCT
cblr-2903	439	11	known	know	VERB
cblr-2903	439	12	law	law	NOUN
cblr-2903	439	13	firms	firm	NOUN
cblr-2903	439	14	,	,	PUNCT
cblr-2903	439	15	accounting	accounting	NOUN
cblr-2903	439	16	firms	firm	NOUN
cblr-2903	439	17	,	,	PUNCT
cblr-2903	439	18	and	and	CCONJ
cblr-2903	439	19	financial	financial	ADJ
cblr-2903	439	20	institutions	institution	NOUN
cblr-2903	439	21	.	.	PUNCT
cblr-2903	440	1	largely	largely	ADV
cblr-2903	440	2	due	due	ADP
cblr-2903	440	3	to	to	ADP
cblr-2903	440	4	the	the	DET
cblr-2903	440	5	prominent	prominent	ADJ
cblr-2903	440	6	names	name	NOUN
cblr-2903	440	7	involved	involve	VERB
cblr-2903	440	8	,	,	PUNCT
cblr-2903	440	9	the	the	DET
cblr-2903	440	10	recent	recent	ADJ
cblr-2903	440	11	wave	wave	NOUN
cblr-2903	440	12	of	of	ADP
cblr-2903	440	13	professional	professional	ADJ
cblr-2903	440	14	malpractice	malpractice	NOUN
cblr-2903	440	15	cases	case	NOUN
cblr-2903	440	16	garnered	garner	VERB
cblr-2903	440	17	considerable	considerable	ADJ
cblr-2903	440	18	public	public	ADJ
cblr-2903	440	19	and	and	CCONJ
cblr-2903	440	20	media	medium	NOUN
cblr-2903	440	21	attention	attention	NOUN
cblr-2903	440	22	.	.	PUNCT
cblr-2903	440	23	'	'	PUNCT
cblr-2903	441	1	the	the	DET
cblr-2903	441	2	abusive	abusive	ADJ
cblr-2903	441	3	tax	tax	NOUN
cblr-2903	441	4	shelters	shelter	NOUN
cblr-2903	441	5	in	in	ADP
cblr-2903	441	6	many	many	ADJ
cblr-2903	441	7	of	of	ADP
cblr-2903	441	8	these	these	DET
cblr-2903	441	9	cases	case	NOUN
cblr-2903	441	10	relied	rely	VERB
cblr-2903	441	11	heavily	heavily	ADV
cblr-2903	441	12	upon	upon	SCONJ
cblr-2903	441	13	the	the	DET
cblr-2903	441	14	reassuring	reassuring	ADJ
cblr-2903	441	15	legal	legal	ADJ
cblr-2903	441	16	opinions	opinion	NOUN
cblr-2903	441	17	prepared	prepare	VERB
cblr-2903	441	18	by	by	ADP
cblr-2903	441	19	prominent	prominent	ADJ
cblr-2903	441	20	law	law	NOUN
cblr-2903	441	21	firms	firm	NOUN
cblr-2903	441	22	,	,	PUNCT
cblr-2903	441	23	and	and	CCONJ
cblr-2903	441	24	it	it	PRON
cblr-2903	441	25	is	be	AUX
cblr-2903	441	26	unlikely	unlikely	ADJ
cblr-2903	441	27	that	that	SCONJ
cblr-2903	441	28	the	the	DET
cblr-2903	441	29	promotion	promotion	NOUN
cblr-2903	441	30	of	of	ADP
cblr-2903	441	31	these	these	DET
cblr-2903	441	32	transactions	transaction	NOUN
cblr-2903	441	33	would	would	AUX
cblr-2903	441	34	have	have	AUX
cblr-2903	441	35	been	be	AUX
cblr-2903	441	36	possible	possible	ADJ
cblr-2903	441	37	without	without	ADP
cblr-2903	441	38	these	these	DET
cblr-2903	441	39	opinions	opinion	NOUN
cblr-2903	441	40	.	.	PUNCT
cblr-2903	441	41	'	'	PUNCT
cblr-2903	442	1	the	the	DET
cblr-2903	442	2	response	response	NOUN
cblr-2903	442	3	from	from	ADP
cblr-2903	442	4	academics	academic	NOUN
cblr-2903	442	5	and	and	CCONJ
cblr-2903	442	6	practitioners	practitioner	NOUN
cblr-2903	442	7	to	to	ADP
cblr-2903	442	8	this	this	DET
cblr-2903	442	9	new	new	ADJ
cblr-2903	442	10	litigation	litigation	NOUN
cblr-2903	442	11	trend	trend	NOUN
cblr-2903	442	12	is	be	AUX
cblr-2903	442	13	mixed	mixed	ADJ
cblr-2903	442	14	.	.	PUNCT
cblr-2903	443	1	undoubtedly	undoubtedly	ADV
cblr-2903	443	2	,	,	PUNCT
cblr-2903	443	3	these	these	DET
cblr-2903	443	4	developments	development	NOUN
cblr-2903	443	5	are	be	AUX
cblr-2903	443	6	responsible	responsible	ADJ
cblr-2903	443	7	for	for	ADP
cblr-2903	443	8	some	some	DET
cblr-2903	443	9	encouraging	encouraging	ADJ
cblr-2903	443	10	progress	progress	NOUN
cblr-2903	443	11	'	'	PUNCT
cblr-2903	443	12	"	"	PUNCT
cblr-2903	443	13	see	see	VERB
cblr-2903	443	14	mcguire	mcguire	PROPN
cblr-2903	443	15	woods	woods	PROPN
cblr-2903	443	16	,	,	PUNCT
cblr-2903	443	17	supra	supra	PROPN
cblr-2903	443	18	note	note	NOUN
cblr-2903	443	19	19	19	NUM
cblr-2903	443	20	.	.	SYM
cblr-2903	443	21	156	156	NUM
cblr-2903	443	22	soled	sole	VERB
cblr-2903	443	23	,	,	PUNCT
cblr-2903	443	24	supra	supra	NOUN
cblr-2903	443	25	note	note	NOUN
cblr-2903	443	26	3	3	NUM
cblr-2903	443	27	,	,	PUNCT
cblr-2903	443	28	at	at	ADP
cblr-2903	443	29	269	269	NUM
cblr-2903	443	30	.	.	PUNCT
cblr-2903	444	1	157	157	NUM
cblr-2903	444	2	i	i	PROPN
cblr-2903	444	3	d.	d.	PROPN
cblr-2903	444	4	at	at	ADP
cblr-2903	444	5	270	270	NUM
cblr-2903	444	6	-	-	SYM
cblr-2903	444	7	71	71	NUM
cblr-2903	444	8	.	.	PUNCT
cblr-2903	444	9	158	158	NUM
cblr-2903	445	1	i	i	PRON
cblr-2903	445	2	d.	d.	PROPN
cblr-2903	445	3	159	159	NUM
cblr-2903	446	1	i	i	PROPN
cblr-2903	446	2	d.	d.	PROPN
cblr-2903	446	3	160	160	NUM
cblr-2903	446	4	see	see	VERB
cblr-2903	446	5	karen	karen	PROPN
cblr-2903	446	6	c.	c.	PROPN
cblr-2903	446	7	burke	burke	PROPN
cblr-2903	446	8	&	&	CCONJ
cblr-2903	446	9	grayson	grayson	PROPN
cblr-2903	446	10	m.p	m.p	PROPN
cblr-2903	446	11	.	.	PROPN
cblr-2903	446	12	mccouch	mccouch	PROPN
cblr-2903	446	13	,	,	PUNCT
cblr-2903	446	14	cobra	cobra	NOUN
cblr-2903	446	15	strikes	strike	VERB
cblr-2903	446	16	back	back	ADP
cblr-2903	446	17	:	:	PUNCT
cblr-2903	446	18	anatomy	anatomy	NOUN
cblr-2903	446	19	of	of	ADP
cblr-2903	446	20	a	a	DET
cblr-2903	446	21	tax	tax	NOUN
cblr-2903	446	22	shelter	shelter	NOUN
cblr-2903	446	23	,	,	PUNCT
cblr-2903	446	24	62	62	NUM
cblr-2903	446	25	tax	tax	NOUN
cblr-2903	446	26	law	law	NOUN
cblr-2903	446	27	.	.	PUNCT
cblr-2903	447	1	59	59	NUM
cblr-2903	447	2	,	,	PUNCT
cblr-2903	447	3	60	60	NUM
cblr-2903	447	4	(	(	PUNCT
cblr-2903	447	5	2008	2008	NUM
cblr-2903	447	6	)	)	PUNCT
cblr-2903	447	7	(	(	PUNCT
cblr-2903	447	8	"	"	PUNCT
cblr-2903	447	9	the	the	DET
cblr-2903	447	10	proliferation	proliferation	NOUN
cblr-2903	447	11	of	of	ADP
cblr-2903	447	12	abusive	abusive	ADJ
cblr-2903	447	13	tax	tax	NOUN
cblr-2903	447	14	shelters	shelter	NOUN
cblr-2903	447	15	could	could	AUX
cblr-2903	447	16	never	never	ADV
cblr-2903	447	17	have	have	AUX
cblr-2903	447	18	gotten	get	VERB
cblr-2903	447	19	off	off	ADP
cblr-2903	447	20	the	the	DET
cblr-2903	447	21	ground	ground	NOUN
cblr-2903	447	22	without	without	ADP
cblr-2903	447	23	the	the	DET
cblr-2903	447	24	active	active	ADJ
cblr-2903	447	25	participation	participation	NOUN
cblr-2903	447	26	of	of	ADP
cblr-2903	447	27	high	high	ADV
cblr-2903	447	28	-	-	PUNCT
cblr-2903	447	29	priced	price	VERB
cblr-2903	447	30	counsel	counsel	NOUN
cblr-2903	447	31	-	-	PUNCT
cblr-2903	447	32	some	some	PRON
cblr-2903	447	33	of	of	ADP
cblr-2903	447	34	them	they	PRON
cblr-2903	447	35	at	at	ADP
cblr-2903	447	36	highly	highly	ADV
cblr-2903	447	37	reputable	reputable	ADJ
cblr-2903	447	38	firms	firm	NOUN
cblr-2903	447	39	-	-	PUNCT
cblr-2903	447	40	who	who	PRON
cblr-2903	447	41	issued	issue	VERB
cblr-2903	447	42	reassuring	reassure	VERB
cblr-2903	447	43	legal	legal	ADJ
cblr-2903	447	44	opinions	opinion	NOUN
cblr-2903	447	45	concerning	concern	VERB
cblr-2903	447	46	the	the	DET
cblr-2903	447	47	tax	tax	NOUN
cblr-2903	447	48	consequences	consequence	NOUN
cblr-2903	447	49	of	of	ADP
cblr-2903	447	50	shelter	shelter	NOUN
cblr-2903	447	51	transactions	transaction	NOUN
cblr-2903	447	52	.	.	PUNCT
cblr-2903	447	53	"	"	PUNCT
cblr-2903	447	54	)	)	PUNCT
cblr-2903	447	55	.	.	PUNCT
cblr-2903	448	1	no	no	INTJ
cblr-2903	448	2	.	.	PUNCT
cblr-2903	449	1	1:2581	1:2581	NUM
cblr-2903	450	1	the	the	DET
cblr-2903	450	2	tax	tax	NOUN
cblr-2903	450	3	la	la	PROPN
cblr-2903	450	4	wyer	wyer	PROPN
cblr-2903	450	5	's	's	PART
cblr-2903	450	6	dilemma	dilemma	NOUN
cblr-2903	450	7	285	285	NUM
cblr-2903	450	8	in	in	ADP
cblr-2903	450	9	the	the	DET
cblr-2903	450	10	face	face	NOUN
cblr-2903	450	11	of	of	ADP
cblr-2903	450	12	tax	tax	NOUN
cblr-2903	450	13	avoidance	avoidance	NOUN
cblr-2903	450	14	and	and	CCONJ
cblr-2903	450	15	the	the	DET
cblr-2903	450	16	gross	gross	ADJ
cblr-2903	450	17	misuse	misuse	NOUN
cblr-2903	450	18	of	of	ADP
cblr-2903	450	19	tax	tax	NOUN
cblr-2903	450	20	shelters	shelter	NOUN
cblr-2903	450	21	.	.	PUNCT
cblr-2903	451	1	"	"	PUNCT
cblr-2903	451	2	'	'	PUNCT
cblr-2903	451	3	the	the	DET
cblr-2903	451	4	"	"	PUNCT
cblr-2903	451	5	virtues	virtue	NOUN
cblr-2903	451	6	"	"	PUNCT
cblr-2903	451	7	of	of	ADP
cblr-2903	451	8	recent	recent	ADJ
cblr-2903	451	9	tax	tax	NOUN
cblr-2903	451	10	shelter	shelter	NOUN
cblr-2903	451	11	litigation	litigation	NOUN
cblr-2903	451	12	include	include	VERB
cblr-2903	451	13	punishing	punish	VERB
cblr-2903	451	14	corrupt	corrupt	ADJ
cblr-2903	451	15	practitioners	practitioner	NOUN
cblr-2903	451	16	with	with	ADP
cblr-2903	451	17	substantial	substantial	ADJ
cblr-2903	451	18	financial	financial	ADJ
cblr-2903	451	19	penalties	penalty	NOUN
cblr-2903	451	20	,	,	PUNCT
cblr-2903	451	21	alternative	alternative	ADJ
cblr-2903	451	22	sanctions	sanction	NOUN
cblr-2903	451	23	for	for	ADP
cblr-2903	451	24	wayward	wayward	ADJ
cblr-2903	451	25	practitioners	practitioner	NOUN
cblr-2903	451	26	,	,	PUNCT
cblr-2903	451	27	such	such	ADJ
cblr-2903	451	28	as	as	ADP
cblr-2903	451	29	shaming	shame	VERB
cblr-2903	451	30	and	and	CCONJ
cblr-2903	451	31	reputational	reputational	ADJ
cblr-2903	451	32	harm	harm	NOUN
cblr-2903	451	33	,	,	PUNCT
cblr-2903	451	34	and	and	CCONJ
cblr-2903	451	35	increased	increase	VERB
cblr-2903	451	36	adherence	adherence	NOUN
cblr-2903	451	37	to	to	ADP
cblr-2903	451	38	ethical	ethical	ADJ
cblr-2903	451	39	standards	standard	NOUN
cblr-2903	451	40	.	.	PUNCT
cblr-2903	452	1	'62	'62	NUM
cblr-2903	452	2	professor	professor	NOUN
cblr-2903	452	3	jay	jay	PROPN
cblr-2903	452	4	soled	sole	VERB
cblr-2903	452	5	applauds	applaud	VERB
cblr-2903	452	6	this	this	DET
cblr-2903	452	7	increase	increase	NOUN
cblr-2903	452	8	in	in	ADP
cblr-2903	452	9	malpractice	malpractice	NOUN
cblr-2903	452	10	litigation	litigation	NOUN
cblr-2903	452	11	and	and	CCONJ
cblr-2903	452	12	urges	urge	VERB
cblr-2903	452	13	lawmakers	lawmaker	NOUN
cblr-2903	452	14	to	to	PART
cblr-2903	452	15	help	help	VERB
cblr-2903	452	16	this	this	DET
cblr-2903	452	17	trend	trend	NOUN
cblr-2903	452	18	continue	continue	VERB
cblr-2903	452	19	.	.	PUNCT
cblr-2903	452	20	"	"	PUNCT
cblr-2903	453	1	soled	sole	VERB
cblr-2903	453	2	proposes	propose	VERB
cblr-2903	453	3	certain	certain	ADJ
cblr-2903	453	4	revisions	revision	NOUN
cblr-2903	453	5	to	to	ADP
cblr-2903	453	6	the	the	DET
cblr-2903	453	7	current	current	ADJ
cblr-2903	453	8	legal	legal	ADJ
cblr-2903	453	9	structure	structure	NOUN
cblr-2903	453	10	that	that	PRON
cblr-2903	453	11	would	would	AUX
cblr-2903	453	12	provide	provide	VERB
cblr-2903	453	13	additional	additional	ADJ
cblr-2903	453	14	incentives	incentive	NOUN
cblr-2903	453	15	to	to	PART
cblr-2903	453	16	encourage	encourage	VERB
cblr-2903	453	17	taxpayers	taxpayer	NOUN
cblr-2903	453	18	to	to	PART
cblr-2903	453	19	bring	bring	VERB
cblr-2903	453	20	malpractice	malpractice	NOUN
cblr-2903	453	21	suits	suit	NOUN
cblr-2903	453	22	against	against	ADP
cblr-2903	453	23	opining	opine	VERB
cblr-2903	453	24	lawyers	lawyer	NOUN
cblr-2903	453	25	.	.	PUNCT
cblr-2903	454	1	he	he	PRON
cblr-2903	454	2	argues	argue	VERB
cblr-2903	454	3	that	that	SCONJ
cblr-2903	454	4	,	,	PUNCT
cblr-2903	454	5	despite	despite	SCONJ
cblr-2903	454	6	their	their	PRON
cblr-2903	454	7	recent	recent	ADJ
cblr-2903	454	8	success	success	NOUN
cblr-2903	454	9	in	in	ADP
cblr-2903	454	10	tax	tax	NOUN
cblr-2903	454	11	shelter	shelter	NOUN
cblr-2903	454	12	malpractice	malpractice	NOUN
cblr-2903	454	13	suits	suit	NOUN
cblr-2903	454	14	,	,	PUNCT
cblr-2903	454	15	plaintiff	plaintiff	NOUN
cblr-2903	454	16	taxpayers	taxpayer	NOUN
cblr-2903	454	17	still	still	ADV
cblr-2903	454	18	face	face	VERB
cblr-2903	454	19	severe	severe	ADJ
cblr-2903	454	20	procedural	procedural	ADJ
cblr-2903	454	21	roadblocks	roadblock	NOUN
cblr-2903	454	22	that	that	PRON
cblr-2903	454	23	favor	favor	VERB
cblr-2903	454	24	defendant	defendant	NOUN
cblr-2903	454	25	practitioners	practitioner	NOUN
cblr-2903	454	26	.	.	PUNCT
cblr-2903	454	27	"	"	PUNCT
cblr-2903	455	1	specifically	specifically	ADV
cblr-2903	455	2	,	,	PUNCT
cblr-2903	455	3	soled	sole	VERB
cblr-2903	455	4	suggests	suggest	VERB
cblr-2903	455	5	:	:	PUNCT
cblr-2903	455	6	(	(	PUNCT
cblr-2903	455	7	1	1	X
cblr-2903	455	8	)	)	PUNCT
cblr-2903	455	9	eliminating	eliminate	VERB
cblr-2903	455	10	various	various	ADJ
cblr-2903	455	11	procedural	procedural	ADJ
cblr-2903	455	12	roadblocks	roadblock	NOUN
cblr-2903	455	13	to	to	ADP
cblr-2903	455	14	tax	tax	NOUN
cblr-2903	455	15	malpractice	malpractice	NOUN
cblr-2903	455	16	suits	suit	NOUN
cblr-2903	455	17	,	,	PUNCT
cblr-2903	455	18	(	(	PUNCT
cblr-2903	455	19	2	2	X
cblr-2903	455	20	)	)	PUNCT
cblr-2903	455	21	increasing	increase	VERB
cblr-2903	455	22	taxpayer	taxpayer	NOUN
cblr-2903	455	23	recoveries	recovery	NOUN
cblr-2903	455	24	,	,	PUNCT
cblr-2903	455	25	and	and	CCONJ
cblr-2903	455	26	(	(	PUNCT
cblr-2903	455	27	3	3	X
cblr-2903	455	28	)	)	PUNCT
cblr-2903	455	29	increasing	increase	VERB
cblr-2903	455	30	economic	economic	ADJ
cblr-2903	455	31	exposure	exposure	NOUN
cblr-2903	455	32	and	and	CCONJ
cblr-2903	455	33	shaming	shame	VERB
cblr-2903	455	34	wayward	wayward	ADJ
cblr-2903	455	35	practitioners.16	practitioners.16	PROPN
cblr-2903	455	36	5	5	NUM
cblr-2903	455	37	although	although	SCONJ
cblr-2903	455	38	the	the	DET
cblr-2903	455	39	threat	threat	NOUN
cblr-2903	455	40	of	of	ADP
cblr-2903	455	41	litigation	litigation	NOUN
cblr-2903	455	42	has	have	AUX
cblr-2903	455	43	been	be	AUX
cblr-2903	455	44	relatively	relatively	ADV
cblr-2903	455	45	successful	successful	ADJ
cblr-2903	455	46	in	in	ADP
cblr-2903	455	47	penalizing	penalize	VERB
cblr-2903	455	48	certain	certain	ADJ
cblr-2903	455	49	wayward	wayward	ADJ
cblr-2903	455	50	practitioners	practitioner	NOUN
cblr-2903	455	51	,	,	PUNCT
cblr-2903	455	52	caution	caution	NOUN
cblr-2903	455	53	should	should	AUX
cblr-2903	455	54	be	be	AUX
cblr-2903	455	55	taken	take	VERB
cblr-2903	455	56	against	against	ADP
cblr-2903	455	57	a	a	DET
cblr-2903	455	58	system	system	NOUN
cblr-2903	455	59	designed	design	VERB
cblr-2903	455	60	to	to	PART
cblr-2903	455	61	drive	drive	VERB
cblr-2903	455	62	a	a	DET
cblr-2903	455	63	wedge	wedge	NOUN
cblr-2903	455	64	between	between	ADP
cblr-2903	455	65	lawyer	lawyer	NOUN
cblr-2903	455	66	and	and	CCONJ
cblr-2903	455	67	client.166	client.166	PROPN
cblr-2903	455	68	while	while	SCONJ
cblr-2903	455	69	the	the	DET
cblr-2903	455	70	prospect	prospect	NOUN
cblr-2903	455	71	of	of	ADP
cblr-2903	455	72	litigation	litigation	NOUN
cblr-2903	455	73	might	might	AUX
cblr-2903	455	74	help	help	VERB
cblr-2903	455	75	"	"	PUNCT
cblr-2903	455	76	scare	scare	VERB
cblr-2903	455	77	off	off	ADP
cblr-2903	455	78	'	'	PUNCT
cblr-2903	455	79	those	those	DET
cblr-2903	455	80	lawyers	lawyer	NOUN
cblr-2903	455	81	who	who	PRON
cblr-2903	455	82	seek	seek	VERB
cblr-2903	455	83	to	to	PART
cblr-2903	455	84	abuse	abuse	VERB
cblr-2903	455	85	and	and	CCONJ
cblr-2903	455	86	exploit	exploit	VERB
cblr-2903	455	87	the	the	DET
cblr-2903	455	88	tax	tax	NOUN
cblr-2903	455	89	system	system	NOUN
cblr-2903	455	90	,	,	PUNCT
cblr-2903	455	91	it	it	PRON
cblr-2903	455	92	also	also	ADV
cblr-2903	455	93	brings	bring	VERB
cblr-2903	455	94	the	the	DET
cblr-2903	455	95	adverse	adverse	ADJ
cblr-2903	455	96	effect	effect	NOUN
cblr-2903	455	97	of	of	ADP
cblr-2903	455	98	making	make	VERB
cblr-2903	455	99	legitimate	legitimate	ADJ
cblr-2903	455	100	tax	tax	NOUN
cblr-2903	455	101	planning	planning	NOUN
cblr-2903	455	102	more	more	ADV
cblr-2903	455	103	costly	costly	ADJ
cblr-2903	455	104	and	and	CCONJ
cblr-2903	455	105	difficult	difficult	ADJ
cblr-2903	455	106	to	to	PART
cblr-2903	455	107	obtain	obtain	VERB
cblr-2903	455	108	.	.	PUNCT
cblr-2903	456	1	16	16	NUM
cblr-2903	456	2	soled	sole	VERB
cblr-2903	456	3	,	,	PUNCT
cblr-2903	456	4	supra	supra	NOUN
cblr-2903	456	5	note	note	NOUN
cblr-2903	456	6	3	3	NUM
cblr-2903	456	7	,	,	PUNCT
cblr-2903	456	8	at	at	ADP
cblr-2903	456	9	276	276	NUM
cblr-2903	456	10	.	.	PUNCT
cblr-2903	456	11	162	162	NUM
cblr-2903	457	1	i	i	PRON
cblr-2903	457	2	d.	d.	PROPN
cblr-2903	457	3	163	163	NUM
cblr-2903	458	1	i	i	PRON
cblr-2903	458	2	d.	d.	PROPN
cblr-2903	458	3	at	at	ADP
cblr-2903	458	4	330	330	NUM
cblr-2903	458	5	.	.	NOUN
cblr-2903	458	6	164	164	NUM
cblr-2903	459	1	i	i	PRON
cblr-2903	459	2	d.	d.	PROPN
cblr-2903	459	3	at	at	ADP
cblr-2903	459	4	276	276	NUM
cblr-2903	459	5	.	.	PUNCT
cblr-2903	459	6	165	165	NUM
cblr-2903	460	1	i	i	PRON
cblr-2903	460	2	d.	d.	PROPN
cblr-2903	460	3	at	at	ADP
cblr-2903	460	4	316	316	NUM
cblr-2903	460	5	.	.	PUNCT
cblr-2903	460	6	166	166	NUM
cblr-2903	460	7	see	see	VERB
cblr-2903	460	8	i	i	PRON
cblr-2903	460	9	d.	d.	PROPN
cblr-2903	460	10	at	at	ADP
cblr-2903	460	11	316	316	NUM
cblr-2903	460	12	.	.	PUNCT
cblr-2903	460	13	soled	sole	VERB
cblr-2903	460	14	identifies	identify	VERB
cblr-2903	460	15	a	a	DET
cblr-2903	460	16	primary	primary	ADJ
cblr-2903	460	17	purpose	purpose	NOUN
cblr-2903	460	18	of	of	ADP
cblr-2903	460	19	his	his	PRON
cblr-2903	460	20	reform	reform	NOUN
cblr-2903	460	21	proposal	proposal	NOUN
cblr-2903	460	22	would	would	AUX
cblr-2903	460	23	be	be	AUX
cblr-2903	460	24	"	"	PUNCT
cblr-2903	460	25	to	to	PART
cblr-2903	460	26	undo	undo	VERB
cblr-2903	460	27	the	the	DET
cblr-2903	460	28	seemingly	seemingly	ADV
cblr-2903	460	29	inseparable	inseparable	ADJ
cblr-2903	460	30	bonds	bond	NOUN
cblr-2903	460	31	between	between	ADP
cblr-2903	460	32	tax	tax	NOUN
cblr-2903	460	33	professionals	professional	NOUN
cblr-2903	460	34	and	and	CCONJ
cblr-2903	460	35	taxpayers	taxpayer	NOUN
cblr-2903	460	36	who	who	PRON
cblr-2903	460	37	participate	participate	VERB
cblr-2903	460	38	in	in	ADP
cblr-2903	460	39	abusive	abusive	ADJ
cblr-2903	460	40	tax	tax	NOUN
cblr-2903	460	41	shelter	shelter	NOUN
cblr-2903	460	42	arrangements	arrangement	NOUN
cblr-2903	460	43	.	.	PUNCT
cblr-2903	460	44	"	"	PUNCT
cblr-2903	461	1	i	i	PRON
cblr-2903	461	2	d.	d.	PROPN
cblr-2903	461	3	he	he	PRON
cblr-2903	461	4	suggests	suggest	VERB
cblr-2903	461	5	that	that	SCONJ
cblr-2903	461	6	by	by	ADP
cblr-2903	461	7	re	re	VERB
cblr-2903	461	8	-	-	VERB
cblr-2903	461	9	defining	define	VERB
cblr-2903	461	10	the	the	DET
cblr-2903	461	11	relationship	relationship	NOUN
cblr-2903	461	12	between	between	ADP
cblr-2903	461	13	tax	tax	NOUN
cblr-2903	461	14	professional	professional	ADJ
cblr-2903	461	15	and	and	CCONJ
cblr-2903	461	16	clients	client	NOUN
cblr-2903	461	17	as	as	ADP
cblr-2903	461	18	one	one	NUM
cblr-2903	461	19	built	build	VERB
cblr-2903	461	20	on	on	ADP
cblr-2903	461	21	skepticism	skepticism	NOUN
cblr-2903	461	22	rather	rather	ADV
cblr-2903	461	23	than	than	ADP
cblr-2903	461	24	trust	trust	NOUN
cblr-2903	461	25	,	,	PUNCT
cblr-2903	461	26	tax	tax	NOUN
cblr-2903	461	27	lawyers	lawyer	NOUN
cblr-2903	461	28	would	would	AUX
cblr-2903	461	29	be	be	AUX
cblr-2903	461	30	prone	prone	ADJ
cblr-2903	461	31	to	to	ADP
cblr-2903	461	32	greater	great	ADJ
cblr-2903	461	33	care	care	NOUN
cblr-2903	461	34	when	when	SCONJ
cblr-2903	461	35	issuing	issue	VERB
cblr-2903	461	36	opinions	opinion	NOUN
cblr-2903	461	37	and	and	CCONJ
cblr-2903	461	38	other	other	ADJ
cblr-2903	461	39	legal	legal	ADJ
cblr-2903	461	40	advice	advice	NOUN
cblr-2903	461	41	.	.	PUNCT
cblr-2903	462	1	see	see	VERB
cblr-2903	462	2	i	i	PRON
cblr-2903	462	3	d.	d.	PROPN
cblr-2903	463	1	[	[	X
cblr-2903	463	2	vol	vol	NOUN
cblr-2903	463	3	.	.	PUNCT
cblr-2903	463	4	2011286	2011286	NUM
cblr-2903	463	5	col	col	PROPN
cblr-2903	463	6	umia	umia	PROPN
cblr-2903	463	7	b	b	PROPN
cblr-2903	463	8	usiness	usiness	PROPN
cblr-2903	463	9	la	la	PROPN
cblr-2903	463	10	w	w	PROPN
cblr-2903	463	11	re	re	AUX
cblr-2903	463	12	view	view	VERB
cblr-2903	463	13	the	the	DET
cblr-2903	463	14	tax	tax	NOUN
cblr-2903	463	15	lawyer	lawyer	NOUN
cblr-2903	463	16	's	's	PART
cblr-2903	463	17	dilemma	dilemma	NOUN
cblr-2903	463	18	c.	c.	PROPN
cblr-2903	463	19	criminal	criminal	ADJ
cblr-2903	463	20	liability	liability	NOUN
cblr-2903	463	21	for	for	ADP
cblr-2903	463	22	opining	opine	VERB
cblr-2903	463	23	lawyers	lawyer	NOUN
cblr-2903	463	24	courts	court	NOUN
cblr-2903	463	25	and	and	CCONJ
cblr-2903	463	26	prosecutors	prosecutor	NOUN
cblr-2903	463	27	have	have	AUX
cblr-2903	463	28	displayed	display	VERB
cblr-2903	463	29	an	an	DET
cblr-2903	463	30	increased	increase	VERB
cblr-2903	463	31	willingness	willingness	NOUN
cblr-2903	463	32	to	to	PART
cblr-2903	463	33	threatened	threaten	VERB
cblr-2903	463	34	and	and	CCONJ
cblr-2903	463	35	actual	actual	ADJ
cblr-2903	463	36	criminal	criminal	ADJ
cblr-2903	463	37	prosecution	prosecution	NOUN
cblr-2903	463	38	to	to	PART
cblr-2903	463	39	squeeze	squeeze	VERB
cblr-2903	463	40	out	out	ADP
cblr-2903	463	41	abusive	abusive	ADJ
cblr-2903	463	42	tactics	tactic	NOUN
cblr-2903	463	43	.	.	PUNCT
cblr-2903	464	1	in	in	ADP
cblr-2903	464	2	recent	recent	ADJ
cblr-2903	464	3	years	year	NOUN
cblr-2903	464	4	,	,	PUNCT
cblr-2903	464	5	the	the	DET
cblr-2903	464	6	federal	federal	ADJ
cblr-2903	464	7	government	government	NOUN
cblr-2903	464	8	has	have	AUX
cblr-2903	464	9	successfully	successfully	ADV
cblr-2903	464	10	pursued	pursue	VERB
cblr-2903	464	11	criminal	criminal	ADJ
cblr-2903	464	12	tax	tax	NOUN
cblr-2903	464	13	evasion	evasion	NOUN
cblr-2903	464	14	charges	charge	NOUN
cblr-2903	464	15	against	against	ADP
cblr-2903	464	16	accountants	accountant	NOUN
cblr-2903	464	17	and	and	CCONJ
cblr-2903	464	18	tax	tax	NOUN
cblr-2903	464	19	lawyers	lawyer	NOUN
cblr-2903	464	20	who	who	PRON
cblr-2903	464	21	marketed	market	VERB
cblr-2903	464	22	abusive	abusive	ADJ
cblr-2903	464	23	tax	tax	NOUN
cblr-2903	464	24	shelters	shelter	NOUN
cblr-2903	464	25	.	.	PUNCT
cblr-2903	465	1	"	"	PUNCT
cblr-2903	465	2	'	'	PUNCT
cblr-2903	465	3	in	in	ADP
cblr-2903	465	4	2008	2008	NUM
cblr-2903	465	5	,	,	PUNCT
cblr-2903	465	6	a	a	DET
cblr-2903	465	7	federal	federal	ADJ
cblr-2903	465	8	jury	jury	NOUN
cblr-2903	465	9	convicted	convict	VERB
cblr-2903	465	10	a	a	DET
cblr-2903	465	11	former	former	ADJ
cblr-2903	465	12	lawyer	lawyer	NOUN
cblr-2903	465	13	,	,	PUNCT
cblr-2903	465	14	raymond	raymond	PROPN
cblr-2903	465	15	j.	j.	PROPN
cblr-2903	465	16	ruble	ruble	PROPN
cblr-2903	465	17	,	,	PUNCT
cblr-2903	465	18	along	along	ADP
cblr-2903	465	19	with	with	ADP
cblr-2903	465	20	two	two	NUM
cblr-2903	465	21	former	former	ADJ
cblr-2903	465	22	kpmg	kpmg	PROPN
cblr-2903	465	23	accountants	accountant	NOUN
cblr-2903	465	24	,	,	PUNCT
cblr-2903	465	25	robert	robert	PROPN
cblr-2903	465	26	pfaff	pfaff	PROPN
cblr-2903	465	27	and	and	CCONJ
cblr-2903	465	28	john	john	PROPN
cblr-2903	465	29	larson	larson	PROPN
cblr-2903	465	30	,	,	PUNCT
cblr-2903	465	31	of	of	ADP
cblr-2903	465	32	criminal	criminal	ADJ
cblr-2903	465	33	tax	tax	NOUN
cblr-2903	465	34	evasion	evasion	NOUN
cblr-2903	465	35	charges	charge	NOUN
cblr-2903	465	36	stemming	stem	VERB
cblr-2903	465	37	from	from	ADP
cblr-2903	465	38	the	the	DET
cblr-2903	465	39	marketing	marketing	NOUN
cblr-2903	465	40	of	of	ADP
cblr-2903	465	41	abusive	abusive	ADJ
cblr-2903	465	42	tax	tax	NOUN
cblr-2903	465	43	shelter	shelter	NOUN
cblr-2903	465	44	products.168	products.168	ADP
cblr-2903	465	45	their	their	PRON
cblr-2903	465	46	conviction	conviction	NOUN
cblr-2903	465	47	largely	largely	ADV
cblr-2903	465	48	ended	end	VERB
cblr-2903	465	49	what	what	PRON
cblr-2903	465	50	has	have	AUX
cblr-2903	465	51	been	be	AUX
cblr-2903	465	52	dubbed	dub	VERB
cblr-2903	465	53	the	the	DET
cblr-2903	465	54	largest	large	ADJ
cblr-2903	465	55	tax	tax	NOUN
cblr-2903	465	56	fraud	fraud	NOUN
cblr-2903	465	57	case	case	NOUN
cblr-2903	465	58	in	in	ADP
cblr-2903	465	59	history	history	NOUN
cblr-2903	465	60	.	.	PUNCT
cblr-2903	465	61	'69	'69	X
cblr-2903	465	62	in	in	ADP
cblr-2903	465	63	2005	2005	NUM
cblr-2903	465	64	,	,	PUNCT
cblr-2903	465	65	kpmg	kpmg	PROPN
cblr-2903	465	66	itself	itself	PRON
cblr-2903	465	67	avoided	avoid	VERB
cblr-2903	465	68	criminal	criminal	ADJ
cblr-2903	465	69	prosecution	prosecution	NOUN
cblr-2903	465	70	for	for	ADP
cblr-2903	465	71	its	its	PRON
cblr-2903	465	72	involvement	involvement	NOUN
cblr-2903	465	73	in	in	ADP
cblr-2903	465	74	tax	tax	NOUN
cblr-2903	465	75	shelter	shelter	NOUN
cblr-2903	465	76	activities	activity	NOUN
cblr-2903	465	77	by	by	ADP
cblr-2903	465	78	entering	enter	VERB
cblr-2903	465	79	into	into	ADP
cblr-2903	465	80	a	a	DET
cblr-2903	465	81	$	$	SYM
cblr-2903	465	82	456	456	NUM
cblr-2903	465	83	million	million	NUM
cblr-2903	465	84	settlement	settlement	NOUN
cblr-2903	465	85	agreement	agreement	NOUN
cblr-2903	465	86	with	with	ADP
cblr-2903	465	87	the	the	DET
cblr-2903	465	88	federal	federal	ADJ
cblr-2903	465	89	government	government	NOUN
cblr-2903	465	90	.	.	PUNCT
cblr-2903	466	1	'70	'70	NUM
cblr-2903	466	2	the	the	DET
cblr-2903	466	3	case	case	NOUN
cblr-2903	466	4	against	against	ADP
cblr-2903	466	5	mr	mr	PROPN
cblr-2903	466	6	.	.	PROPN
cblr-2903	466	7	ruble	ruble	PROPN
cblr-2903	466	8	,	,	PUNCT
cblr-2903	466	9	a	a	DET
cblr-2903	466	10	former	former	ADJ
cblr-2903	466	11	partner	partner	NOUN
cblr-2903	466	12	at	at	ADP
cblr-2903	466	13	sidley	sidley	PROPN
cblr-2903	466	14	austin	austin	PROPN
cblr-2903	466	15	brown	brown	PROPN
cblr-2903	466	16	&	&	CCONJ
cblr-2903	466	17	wood	wood	PROPN
cblr-2903	466	18	llp	llp	PROPN
cblr-2903	466	19	,	,	PUNCT
cblr-2903	466	20	is	be	AUX
cblr-2903	466	21	particularly	particularly	ADV
cblr-2903	466	22	noteworthy	noteworthy	ADJ
cblr-2903	466	23	.	.	PUNCT
cblr-2903	467	1	mr	mr	PROPN
cblr-2903	467	2	.	.	PROPN
cblr-2903	467	3	ruble	ruble	PROPN
cblr-2903	467	4	's	's	PART
cblr-2903	467	5	conviction	conviction	NOUN
cblr-2903	467	6	,	,	PUNCT
cblr-2903	467	7	along	along	ADP
cblr-2903	467	8	with	with	ADP
cblr-2903	467	9	a	a	DET
cblr-2903	467	10	considerable	considerable	ADJ
cblr-2903	467	11	portion	portion	NOUN
cblr-2903	467	12	of	of	ADP
cblr-2903	467	13	the	the	DET
cblr-2903	467	14	prosecution	prosecution	NOUN
cblr-2903	467	15	's	's	PART
cblr-2903	467	16	case	case	NOUN
cblr-2903	467	17	,	,	PUNCT
cblr-2903	467	18	centered	center	VERB
cblr-2903	467	19	on	on	ADP
cblr-2903	467	20	the	the	DET
cblr-2903	467	21	legal	legal	ADJ
cblr-2903	467	22	opinion	opinion	NOUN
cblr-2903	467	23	letters	letter	NOUN
cblr-2903	467	24	he	he	PRON
cblr-2903	467	25	wrote	write	VERB
cblr-2903	467	26	supporting	support	VERB
cblr-2903	467	27	the	the	DET
cblr-2903	467	28	legality	legality	NOUN
cblr-2903	467	29	of	of	ADP
cblr-2903	467	30	the	the	DET
cblr-2903	467	31	questionable	questionable	ADJ
cblr-2903	467	32	transactions	transaction	NOUN
cblr-2903	467	33	.	.	PUNCT
cblr-2903	467	34	'	'	PUNCT
cblr-2903	468	1	mr	mr	PROPN
cblr-2903	468	2	.	.	PROPN
cblr-2903	468	3	ruble	ruble	PROPN
cblr-2903	468	4	's	's	PART
cblr-2903	468	5	letters	letter	NOUN
cblr-2903	468	6	opined	opine	VERB
cblr-2903	468	7	on	on	ADP
cblr-2903	468	8	the	the	DET
cblr-2903	468	9	likelihood	likelihood	NOUN
cblr-2903	468	10	that	that	SCONJ
cblr-2903	468	11	the	the	DET
cblr-2903	468	12	allegedly	allegedly	ADV
cblr-2903	468	13	abusive	abusive	ADJ
cblr-2903	468	14	tax	tax	NOUN
cblr-2903	468	15	shelters	shelter	NOUN
cblr-2903	468	16	would	would	AUX
cblr-2903	468	17	withstand	withstand	VERB
cblr-2903	468	18	legal	legal	ADJ
cblr-2903	468	19	challenges	challenge	NOUN
cblr-2903	468	20	by	by	ADP
cblr-2903	468	21	the	the	DET
cblr-2903	468	22	irs.17	irs.17	PROPN
cblr-2903	468	23	2	2	NUM
cblr-2903	468	24	prior	prior	ADV
cblr-2903	468	25	to	to	ADP
cblr-2903	468	26	united	united	PROPN
cblr-2903	468	27	states	states	PROPN
cblr-2903	468	28	v.	v.	ADP
cblr-2903	468	29	stein	stein	PROPN
cblr-2903	468	30	,	,	PUNCT
cblr-2903	468	31	the	the	DET
cblr-2903	468	32	federal	federal	ADJ
cblr-2903	468	33	government	government	NOUN
cblr-2903	468	34	had	have	AUX
cblr-2903	468	35	never	never	ADV
cblr-2903	468	36	before	before	ADV
cblr-2903	468	37	sought	seek	VERB
cblr-2903	468	38	criminal	criminal	ADJ
cblr-2903	468	39	penalties	penalty	NOUN
cblr-2903	468	40	against	against	ADP
cblr-2903	468	41	tax	tax	NOUN
cblr-2903	468	42	planning	planning	NOUN
cblr-2903	468	43	professionals	professional	NOUN
cblr-2903	468	44	for	for	ADP
cblr-2903	468	45	providing	provide	VERB
cblr-2903	468	46	opinion	opinion	NOUN
cblr-2903	468	47	letters	letter	NOUN
cblr-2903	468	48	.	.	PUNCT
cblr-2903	469	1	'7	'7	ADJ
cblr-2903	469	2	3	3	NUM
cblr-2903	469	3	in	in	ADP
cblr-2903	469	4	the	the	DET
cblr-2903	469	5	stein	stein	PROPN
cblr-2903	469	6	case	case	NOUN
cblr-2903	469	7	,	,	PUNCT
cblr-2903	469	8	the	the	DET
cblr-2903	469	9	government	government	NOUN
cblr-2903	469	10	relied	rely	VERB
cblr-2903	469	11	primarily	primarily	ADV
cblr-2903	469	12	on	on	ADP
cblr-2903	469	13	civil	civil	ADJ
cblr-2903	469	14	standards	standard	NOUN
cblr-2903	469	15	regulating	regulate	VERB
cblr-2903	469	16	opinion	opinion	NOUN
cblr-2903	469	17	letters	letter	NOUN
cblr-2903	469	18	to	to	PART
cblr-2903	469	19	support	support	VERB
cblr-2903	469	20	the	the	DET
cblr-2903	469	21	charge	charge	NOUN
cblr-2903	469	22	167	167	NUM
cblr-2903	469	23	see	see	NOUN
cblr-2903	469	24	blank	blank	ADJ
cblr-2903	469	25	,	,	PUNCT
cblr-2903	469	26	supra	supra	PROPN
cblr-2903	469	27	note	note	NOUN
cblr-2903	469	28	6	6	NUM
cblr-2903	469	29	,	,	PUNCT
cblr-2903	469	30	at	at	ADP
cblr-2903	469	31	571	571	NUM
cblr-2903	469	32	.	.	PUNCT
cblr-2903	469	33	"	"	PUNCT
cblr-2903	470	1	see	see	VERB
cblr-2903	470	2	lynnley	lynnley	PROPN
cblr-2903	470	3	browning	browning	NOUN
cblr-2903	470	4	,	,	PUNCT
cblr-2903	470	5	3	3	NUM
cblr-2903	470	6	convicted	convict	VERB
cblr-2903	470	7	in	in	ADP
cblr-2903	470	8	kpmg	kpmg	PROPN
cblr-2903	470	9	tax	tax	NOUN
cblr-2903	470	10	shelter	shelter	NOUN
cblr-2903	470	11	case	case	NOUN
cblr-2903	470	12	,	,	PUNCT
cblr-2903	470	13	n.y	n.y	PROPN
cblr-2903	470	14	.	.	PROPN
cblr-2903	470	15	times	times	PROPN
cblr-2903	470	16	,	,	PUNCT
cblr-2903	470	17	dec	dec	PROPN
cblr-2903	470	18	.	.	PROPN
cblr-2903	470	19	18	18	NUM
cblr-2903	470	20	,	,	PUNCT
cblr-2903	470	21	2008	2008	NUM
cblr-2903	470	22	,	,	PUNCT
cblr-2903	470	23	at	at	ADP
cblr-2903	470	24	b11	b11	PROPN
cblr-2903	470	25	.	.	PROPN
cblr-2903	470	26	169	169	NUM
cblr-2903	471	1	i	i	PRON
cblr-2903	471	2	d.	d.	PROPN
cblr-2903	471	3	170	170	NUM
cblr-2903	472	1	i	i	PRON
cblr-2903	472	2	d.	d.	PROPN
cblr-2903	472	3	171	171	NUM
cblr-2903	472	4	assaf	assaf	PROPN
cblr-2903	472	5	hamdani	hamdani	PROPN
cblr-2903	472	6	&	&	CCONJ
cblr-2903	472	7	alon	alon	PROPN
cblr-2903	472	8	klement	klement	PROPN
cblr-2903	472	9	,	,	PUNCT
cblr-2903	472	10	corporate	corporate	ADJ
cblr-2903	472	11	crime	crime	NOUN
cblr-2903	472	12	and	and	CCONJ
cblr-2903	472	13	deterrence	deterrence	NOUN
cblr-2903	472	14	,	,	PUNCT
cblr-2903	472	15	61	61	NUM
cblr-2903	472	16	stan	stan	NOUN
cblr-2903	472	17	.	.	PUNCT
cblr-2903	473	1	l.	l.	PROPN
cblr-2903	473	2	rev	rev	PROPN
cblr-2903	473	3	.	.	PROPN
cblr-2903	473	4	271	271	NUM
cblr-2903	473	5	,	,	PUNCT
cblr-2903	473	6	305	305	NUM
cblr-2903	473	7	(	(	PUNCT
cblr-2903	473	8	nov	nov	PROPN
cblr-2903	473	9	.	.	PROPN
cblr-2903	473	10	2008	2008	NUM
cblr-2903	473	11	)	)	PUNCT
cblr-2903	473	12	;	;	PUNCT
cblr-2903	473	13	see	see	VERB
cblr-2903	473	14	also	also	ADV
cblr-2903	473	15	united	united	PROPN
cblr-2903	473	16	states	states	PROPN
cblr-2903	473	17	v.	v.	PROPN
cblr-2903	473	18	stein	stein	PROPN
cblr-2903	473	19	,	,	PUNCT
cblr-2903	473	20	429	429	NUM
cblr-2903	473	21	f.	f.	PROPN
cblr-2903	473	22	supp	supp	PROPN
cblr-2903	473	23	.	.	PUNCT
cblr-2903	474	1	2d	2d	PROPN
cblr-2903	474	2	633	633	NUM
cblr-2903	474	3	,	,	PUNCT
cblr-2903	474	4	637	637	NUM
cblr-2903	474	5	(	(	PUNCT
cblr-2903	474	6	s.d.n.y	s.d.n.y	PROPN
cblr-2903	474	7	.	.	NOUN
cblr-2903	474	8	2006	2006	NUM
cblr-2903	474	9	)	)	PUNCT
cblr-2903	474	10	.	.	PUNCT
cblr-2903	475	1	172	172	NUM
cblr-2903	475	2	see	see	VERB
cblr-2903	475	3	hsue	hsue	NOUN
cblr-2903	475	4	,	,	PUNCT
cblr-2903	475	5	supra	supra	PROPN
cblr-2903	475	6	note	note	NOUN
cblr-2903	475	7	13	13	NUM
cblr-2903	475	8	,	,	PUNCT
cblr-2903	475	9	at	at	ADP
cblr-2903	475	10	907	907	NUM
cblr-2903	475	11	.	.	PUNCT
cblr-2903	476	1	173	173	NUM
cblr-2903	477	1	i	i	PRON
cblr-2903	477	2	d.	d.	PROPN
cblr-2903	477	3	no	no	INTJ
cblr-2903	477	4	.	.	PUNCT
cblr-2903	478	1	1:258	1:258	NUM
cblr-2903	478	2	]	]	X
cblr-2903	478	3	287	287	NUM
cblr-2903	478	4	that	that	SCONJ
cblr-2903	478	5	the	the	DET
cblr-2903	478	6	defendants	defendant	NOUN
cblr-2903	478	7	committed	commit	VERB
cblr-2903	478	8	a	a	DET
cblr-2903	478	9	criminal	criminal	NOUN
cblr-2903	478	10	act.174	act.174	ADP
cblr-2903	478	11	the	the	DET
cblr-2903	478	12	result	result	NOUN
cblr-2903	478	13	of	of	ADP
cblr-2903	478	14	this	this	DET
cblr-2903	478	15	case	case	NOUN
cblr-2903	478	16	is	be	AUX
cblr-2903	478	17	particularly	particularly	ADV
cblr-2903	478	18	troubling	troubling	ADJ
cblr-2903	478	19	for	for	ADP
cblr-2903	478	20	opining	opine	VERB
cblr-2903	478	21	lawyers	lawyer	NOUN
cblr-2903	478	22	because	because	SCONJ
cblr-2903	478	23	the	the	DET
cblr-2903	478	24	civil	civil	ADJ
cblr-2903	478	25	standards	standard	NOUN
cblr-2903	478	26	are	be	AUX
cblr-2903	478	27	uncertain	uncertain	ADJ
cblr-2903	478	28	and	and	CCONJ
cblr-2903	478	29	ambiguous	ambiguous	ADJ
cblr-2903	478	30	at	at	ADP
cblr-2903	478	31	best	well	ADV
cblr-2903	478	32	.	.	PUNCT
cblr-2903	479	1	"	"	PUNCT
cblr-2903	479	2	'	'	PUNCT
cblr-2903	479	3	therefore	therefore	ADV
cblr-2903	479	4	,	,	PUNCT
cblr-2903	479	5	the	the	DET
cblr-2903	479	6	apparent	apparent	ADJ
cblr-2903	479	7	lesson	lesson	NOUN
cblr-2903	479	8	from	from	ADP
cblr-2903	479	9	stein	stein	PROPN
cblr-2903	479	10	for	for	ADP
cblr-2903	479	11	opining	opine	VERB
cblr-2903	479	12	lawyers	lawyer	NOUN
cblr-2903	479	13	is	be	AUX
cblr-2903	479	14	that	that	SCONJ
cblr-2903	479	15	they	they	PRON
cblr-2903	479	16	are	be	AUX
cblr-2903	479	17	not	not	PART
cblr-2903	479	18	safe	safe	ADJ
cblr-2903	479	19	from	from	ADP
cblr-2903	479	20	all	all	DET
cblr-2903	479	21	criminal	criminal	ADJ
cblr-2903	479	22	liability	liability	NOUN
cblr-2903	479	23	just	just	ADV
cblr-2903	479	24	because	because	SCONJ
cblr-2903	479	25	the	the	DET
cblr-2903	479	26	government	government	NOUN
cblr-2903	479	27	can	can	AUX
cblr-2903	479	28	not	not	PART
cblr-2903	479	29	prove	prove	VERB
cblr-2903	479	30	criminal	criminal	ADJ
cblr-2903	479	31	liability	liability	NOUN
cblr-2903	479	32	for	for	ADP
cblr-2903	479	33	tax	tax	NOUN
cblr-2903	479	34	evasion.176	evasion.176	NOUN
cblr-2903	479	35	the	the	DET
cblr-2903	479	36	implications	implication	NOUN
cblr-2903	479	37	of	of	ADP
cblr-2903	479	38	stein	stein	PROPN
cblr-2903	479	39	demonstrate	demonstrate	VERB
cblr-2903	479	40	the	the	DET
cblr-2903	479	41	need	need	NOUN
cblr-2903	479	42	to	to	PART
cblr-2903	479	43	reform	reform	VERB
cblr-2903	479	44	tax	tax	NOUN
cblr-2903	479	45	shelter	shelter	NOUN
cblr-2903	479	46	regulations	regulation	NOUN
cblr-2903	479	47	to	to	PART
cblr-2903	479	48	adequately	adequately	ADV
cblr-2903	479	49	inform	inform	VERB
cblr-2903	479	50	opining	opine	VERB
cblr-2903	479	51	lawyers	lawyer	NOUN
cblr-2903	479	52	as	as	ADP
cblr-2903	479	53	to	to	ADP
cblr-2903	479	54	what	what	DET
cblr-2903	479	55	activities	activity	NOUN
cblr-2903	479	56	could	could	AUX
cblr-2903	479	57	expose	expose	VERB
cblr-2903	479	58	them	they	PRON
cblr-2903	479	59	to	to	ADP
cblr-2903	479	60	criminal	criminal	ADJ
cblr-2903	479	61	penalties	penalty	NOUN
cblr-2903	479	62	.	.	PUNCT
cblr-2903	480	1	'77	'77	NUM
cblr-2903	480	2	v.	v.	ADP
cblr-2903	480	3	the	the	DET
cblr-2903	480	4	dilemma	dilemma	NOUN
cblr-2903	480	5	facing	face	VERB
cblr-2903	480	6	tax	tax	NOUN
cblr-2903	480	7	lawyers	lawyer	NOUN
cblr-2903	480	8	:	:	PUNCT
cblr-2903	480	9	to	to	PART
cblr-2903	480	10	opine	opine	VERB
cblr-2903	480	11	or	or	CCONJ
cblr-2903	480	12	not	not	PART
cblr-2903	480	13	to	to	PART
cblr-2903	480	14	opine	opine	VERB
cblr-2903	480	15	?	?	PUNCT
cblr-2903	481	1	a.	a.	NOUN
cblr-2903	481	2	hard	hard	PROPN
cblr-2903	481	3	times	times	PROPN
cblr-2903	481	4	for	for	ADP
cblr-2903	481	5	tax	tax	NOUN
cblr-2903	481	6	lawyers	lawyer	NOUN
cblr-2903	481	7	the	the	DET
cblr-2903	481	8	prominent	prominent	ADJ
cblr-2903	481	9	role	role	NOUN
cblr-2903	481	10	played	play	VERB
cblr-2903	481	11	by	by	ADP
cblr-2903	481	12	lawyers	lawyer	NOUN
cblr-2903	481	13	in	in	ADP
cblr-2903	481	14	abusive	abusive	ADJ
cblr-2903	481	15	tax	tax	NOUN
cblr-2903	481	16	shelter	shelter	NOUN
cblr-2903	481	17	schemes	scheme	NOUN
cblr-2903	481	18	makes	make	VERB
cblr-2903	481	19	it	it	PRON
cblr-2903	481	20	clear	clear	ADJ
cblr-2903	481	21	that	that	SCONJ
cblr-2903	481	22	tax	tax	NOUN
cblr-2903	481	23	advice	advice	NOUN
cblr-2903	481	24	,	,	PUNCT
cblr-2903	481	25	and	and	CCONJ
cblr-2903	481	26	specifically	specifically	ADV
cblr-2903	481	27	taxpayer	taxpayer	NOUN
cblr-2903	481	28	planning	planning	NOUN
cblr-2903	481	29	opinions	opinion	NOUN
cblr-2903	481	30	,	,	PUNCT
cblr-2903	481	31	deserves	deserve	VERB
cblr-2903	481	32	some	some	DET
cblr-2903	481	33	scrutiny	scrutiny	NOUN
cblr-2903	481	34	.	.	PUNCT
cblr-2903	482	1	recent	recent	ADJ
cblr-2903	482	2	developments	development	NOUN
cblr-2903	482	3	,	,	PUNCT
cblr-2903	482	4	most	most	ADV
cblr-2903	482	5	notably	notably	ADV
cblr-2903	482	6	the	the	DET
cblr-2903	482	7	emergence	emergence	NOUN
cblr-2903	482	8	of	of	ADP
cblr-2903	482	9	circular	circular	ADJ
cblr-2903	482	10	230	230	NUM
cblr-2903	482	11	and	and	CCONJ
cblr-2903	482	12	the	the	DET
cblr-2903	482	13	increased	increase	VERB
cblr-2903	482	14	exposure	exposure	NOUN
cblr-2903	482	15	to	to	ADP
cblr-2903	482	16	civil	civil	ADJ
cblr-2903	482	17	and	and	CCONJ
cblr-2903	482	18	criminal	criminal	ADJ
cblr-2903	482	19	liability	liability	NOUN
cblr-2903	482	20	through	through	ADP
cblr-2903	482	21	litigation	litigation	NOUN
cblr-2903	482	22	,	,	PUNCT
cblr-2903	482	23	have	have	AUX
cblr-2903	482	24	brought	bring	VERB
cblr-2903	482	25	about	about	ADP
cblr-2903	482	26	significant	significant	ADJ
cblr-2903	482	27	changes	change	NOUN
cblr-2903	482	28	for	for	ADP
cblr-2903	482	29	tax	tax	NOUN
cblr-2903	482	30	lawyers	lawyer	NOUN
cblr-2903	482	31	.	.	PUNCT
cblr-2903	483	1	the	the	DET
cblr-2903	483	2	increased	increase	VERB
cblr-2903	483	3	risk	risk	NOUN
cblr-2903	483	4	facing	face	VERB
cblr-2903	483	5	tax	tax	NOUN
cblr-2903	483	6	lawyers	lawyer	NOUN
cblr-2903	483	7	has	have	AUX
cblr-2903	483	8	prompted	prompt	VERB
cblr-2903	483	9	tax	tax	NOUN
cblr-2903	483	10	professionals	professional	NOUN
cblr-2903	483	11	and	and	CCONJ
cblr-2903	483	12	law	law	NOUN
cblr-2903	483	13	firms	firm	NOUN
cblr-2903	483	14	to	to	PART
cblr-2903	483	15	impose	impose	VERB
cblr-2903	483	16	strict	strict	ADJ
cblr-2903	483	17	governance	governance	NOUN
cblr-2903	483	18	procedures	procedure	NOUN
cblr-2903	483	19	and	and	CCONJ
cblr-2903	483	20	internal	internal	ADJ
cblr-2903	483	21	controls	control	NOUN
cblr-2903	483	22	.	.	PUNCT
cblr-2903	484	1	in	in	ADP
cblr-2903	484	2	particular	particular	ADJ
cblr-2903	484	3	,	,	PUNCT
cblr-2903	484	4	these	these	DET
cblr-2903	484	5	firms	firm	NOUN
cblr-2903	484	6	and	and	CCONJ
cblr-2903	484	7	their	their	PRON
cblr-2903	484	8	members	member	NOUN
cblr-2903	484	9	have	have	AUX
cblr-2903	484	10	instituted	institute	VERB
cblr-2903	484	11	rigorous	rigorous	ADJ
cblr-2903	484	12	new	new	ADJ
cblr-2903	484	13	procedures	procedure	NOUN
cblr-2903	484	14	governing	govern	VERB
cblr-2903	484	15	the	the	DET
cblr-2903	484	16	issuance	issuance	NOUN
cblr-2903	484	17	of	of	ADP
cblr-2903	484	18	legal	legal	ADJ
cblr-2903	484	19	opinions	opinion	NOUN
cblr-2903	484	20	related	relate	VERB
cblr-2903	484	21	to	to	ADP
cblr-2903	484	22	tax	tax	NOUN
cblr-2903	484	23	planning	planning	NOUN
cblr-2903	484	24	strategies	strategy	NOUN
cblr-2903	484	25	.	.	PUNCT
cblr-2903	485	1	"	"	PUNCT
cblr-2903	485	2	'	'	PUNCT
cblr-2903	485	3	in	in	ADP
cblr-2903	485	4	the	the	DET
cblr-2903	485	5	wake	wake	NOUN
cblr-2903	485	6	of	of	ADP
cblr-2903	485	7	these	these	DET
cblr-2903	485	8	changes	change	NOUN
cblr-2903	485	9	,	,	PUNCT
cblr-2903	485	10	many	many	ADJ
cblr-2903	485	11	firms	firm	NOUN
cblr-2903	485	12	have	have	AUX
cblr-2903	485	13	adopted	adopt	VERB
cblr-2903	485	14	a	a	DET
cblr-2903	485	15	deliberate	deliberate	ADJ
cblr-2903	485	16	and	and	CCONJ
cblr-2903	485	17	skeptical	skeptical	ADJ
cblr-2903	485	18	approach	approach	NOUN
cblr-2903	485	19	when	when	SCONJ
cblr-2903	485	20	asked	ask	VERB
cblr-2903	485	21	to	to	PART
cblr-2903	485	22	provide	provide	VERB
cblr-2903	485	23	opinions	opinion	NOUN
cblr-2903	485	24	for	for	ADP
cblr-2903	485	25	tax	tax	NOUN
cblr-2903	485	26	planning	planning	NOUN
cblr-2903	485	27	purposes	purpose	NOUN
cblr-2903	485	28	.	.	PUNCT
cblr-2903	486	1	"	"	PUNCT
cblr-2903	486	2	'	'	PUNCT
cblr-2903	486	3	furthermore	furthermore	ADV
cblr-2903	486	4	,	,	PUNCT
cblr-2903	486	5	as	as	ADP
cblr-2903	486	6	an	an	DET
cblr-2903	486	7	additional	additional	ADJ
cblr-2903	486	8	measure	measure	NOUN
cblr-2903	486	9	of	of	ADP
cblr-2903	486	10	protection	protection	NOUN
cblr-2903	486	11	,	,	PUNCT
cblr-2903	486	12	many	many	ADJ
cblr-2903	486	13	of	of	ADP
cblr-2903	486	14	these	these	DET
cblr-2903	486	15	firms	firm	NOUN
cblr-2903	486	16	have	have	AUX
cblr-2903	486	17	ceased	cease	VERB
cblr-2903	486	18	to	to	ADP
cblr-2903	486	19	174	174	NUM
cblr-2903	486	20	i	i	PROPN
cblr-2903	486	21	d.	d.	PROPN
cblr-2903	486	22	"	"	PUNCT
cblr-2903	486	23	7	7	NUM
cblr-2903	487	1	i	i	PROPN
cblr-2903	487	2	d.	d.	NOUN
cblr-2903	487	3	176	176	NUM
cblr-2903	488	1	i	i	PRON
cblr-2903	488	2	d.	d.	PROPN
cblr-2903	488	3	at	at	ADP
cblr-2903	488	4	938	938	NUM
cblr-2903	488	5	,	,	PUNCT
cblr-2903	488	6	n.234	n.234	NOUN
cblr-2903	488	7	(	(	PUNCT
cblr-2903	488	8	"	"	PUNCT
cblr-2903	488	9	the	the	DET
cblr-2903	488	10	government	government	NOUN
cblr-2903	488	11	here	here	ADV
cblr-2903	488	12	is	be	AUX
cblr-2903	488	13	using	use	VERB
cblr-2903	488	14	conspiracy	conspiracy	NOUN
cblr-2903	488	15	as	as	ADP
cblr-2903	488	16	a	a	DET
cblr-2903	488	17	catch	catch	NOUN
cblr-2903	488	18	-	-	PUNCT
cblr-2903	488	19	all	all	PRON
cblr-2903	488	20	to	to	PART
cblr-2903	488	21	impose	impose	VERB
cblr-2903	488	22	criminal	criminal	ADJ
cblr-2903	488	23	liability	liability	NOUN
cblr-2903	488	24	on	on	ADP
cblr-2903	488	25	individuals	individual	NOUN
cblr-2903	488	26	who	who	PRON
cblr-2903	488	27	would	would	AUX
cblr-2903	488	28	otherwise	otherwise	ADV
cblr-2903	488	29	escape	escape	VERB
cblr-2903	488	30	it	it	PRON
cblr-2903	488	31	.	.	PUNCT
cblr-2903	488	32	.	.	PUNCT
cblr-2903	488	33	.	.	PUNCT
cblr-2903	488	34	.	.	PUNCT
cblr-2903	489	1	"	"	PUNCT
cblr-2903	489	2	)	)	PUNCT
cblr-2903	489	3	.	.	PUNCT
cblr-2903	490	1	17	17	NUM
cblr-2903	490	2	see	see	VERB
cblr-2903	490	3	i	i	PRON
cblr-2903	490	4	d.	d.	PROPN
cblr-2903	490	5	at	at	ADP
cblr-2903	490	6	938	938	NUM
cblr-2903	490	7	-	-	SYM
cblr-2903	490	8	43	43	NUM
cblr-2903	490	9	.	.	PUNCT
cblr-2903	491	1	"	"	PUNCT
cblr-2903	491	2	'	'	PUNCT
cblr-2903	491	3	soled	sole	VERB
cblr-2903	491	4	,	,	PUNCT
cblr-2903	491	5	supra	supra	NOUN
cblr-2903	491	6	note	note	NOUN
cblr-2903	491	7	3	3	NUM
cblr-2903	491	8	,	,	PUNCT
cblr-2903	491	9	at	at	ADP
cblr-2903	491	10	268	268	NUM
cblr-2903	491	11	-	-	SYM
cblr-2903	491	12	69	69	NUM
cblr-2903	491	13	.	.	PUNCT
cblr-2903	492	1	179	179	NUM
cblr-2903	492	2	see	see	VERB
cblr-2903	492	3	i	i	PRON
cblr-2903	492	4	d.	d.	PROPN
cblr-2903	492	5	at	at	ADP
cblr-2903	492	6	268	268	NUM
cblr-2903	492	7	-	-	SYM
cblr-2903	492	8	70	70	NUM
cblr-2903	492	9	.	.	PUNCT
cblr-2903	493	1	col	col	PROPN
cblr-2903	493	2	umbia	umbia	PROPN
cblr-2903	493	3	b	b	PROPN
cblr-2903	493	4	usiness	usiness	PROPN
cblr-2903	493	5	la	la	PROPN
cblr-2903	493	6	w	w	PROPN
cblr-2903	493	7	re	re	PROPN
cblr-2903	493	8	vie	vie	PROPN
cblr-2903	493	9	w	w	PROPN
cblr-2903	494	1	[	[	X
cblr-2903	494	2	vol	vol	NOUN
cblr-2903	494	3	.	.	PUNCT
cblr-2903	494	4	2011288	2011288	NUM
cblr-2903	494	5	undertake	undertake	NOUN
cblr-2903	494	6	(	(	PUNCT
cblr-2903	494	7	at	at	ADP
cblr-2903	494	8	least	least	ADJ
cblr-2903	494	9	for	for	ADP
cblr-2903	494	10	the	the	DET
cblr-2903	494	11	time	time	NOUN
cblr-2903	494	12	being	be	AUX
cblr-2903	494	13	)	)	PUNCT
cblr-2903	494	14	coordinated	coordinated	ADJ
cblr-2903	494	15	client	client	NOUN
cblr-2903	494	16	solicitations	solicitation	NOUN
cblr-2903	494	17	for	for	ADP
cblr-2903	494	18	marketed	market	VERB
cblr-2903	494	19	tax	tax	NOUN
cblr-2903	494	20	shelters.o80	shelters.o80	NOUN
cblr-2903	494	21	clearly	clearly	ADV
cblr-2903	494	22	,	,	PUNCT
cblr-2903	494	23	lawyers	lawyer	NOUN
cblr-2903	494	24	who	who	PRON
cblr-2903	494	25	intentionally	intentionally	ADV
cblr-2903	494	26	help	help	VERB
cblr-2903	494	27	others	other	NOUN
cblr-2903	494	28	in	in	ADP
cblr-2903	494	29	the	the	DET
cblr-2903	494	30	unlawful	unlawful	ADJ
cblr-2903	494	31	and	and	CCONJ
cblr-2903	494	32	unethical	unethical	ADJ
cblr-2903	494	33	avoidance	avoidance	NOUN
cblr-2903	494	34	of	of	ADP
cblr-2903	494	35	their	their	PRON
cblr-2903	494	36	proper	proper	ADJ
cblr-2903	494	37	tax	tax	NOUN
cblr-2903	494	38	liability	liability	NOUN
cblr-2903	494	39	deserve	deserve	VERB
cblr-2903	494	40	punishment	punishment	NOUN
cblr-2903	494	41	.	.	PUNCT
cblr-2903	495	1	additionally	additionally	ADV
cblr-2903	495	2	,	,	PUNCT
cblr-2903	495	3	courts	court	NOUN
cblr-2903	495	4	must	must	AUX
cblr-2903	495	5	bear	bear	VERB
cblr-2903	495	6	some	some	PRON
cblr-2903	495	7	of	of	ADP
cblr-2903	495	8	the	the	DET
cblr-2903	495	9	responsibility	responsibility	NOUN
cblr-2903	495	10	for	for	ADP
cblr-2903	495	11	regulating	regulate	VERB
cblr-2903	495	12	practitioners	practitioner	NOUN
cblr-2903	495	13	by	by	ADP
cblr-2903	495	14	imposing	impose	VERB
cblr-2903	495	15	liability	liability	NOUN
cblr-2903	495	16	upon	upon	SCONJ
cblr-2903	495	17	those	those	PRON
cblr-2903	495	18	opining	opine	VERB
cblr-2903	495	19	lawyers	lawyer	NOUN
cblr-2903	495	20	that	that	PRON
cblr-2903	495	21	intentionally	intentionally	ADV
cblr-2903	495	22	facilitate	facilitate	VERB
cblr-2903	495	23	abusive	abusive	ADJ
cblr-2903	495	24	tax	tax	NOUN
cblr-2903	495	25	shelters	shelter	NOUN
cblr-2903	495	26	.	.	PUNCT
cblr-2903	496	1	however	however	ADV
cblr-2903	496	2	,	,	PUNCT
cblr-2903	496	3	exposing	expose	VERB
cblr-2903	496	4	opining	opine	VERB
cblr-2903	496	5	lawyers	lawyer	NOUN
cblr-2903	496	6	to	to	ADP
cblr-2903	496	7	increased	increase	VERB
cblr-2903	496	8	liability	liability	NOUN
cblr-2903	496	9	is	be	AUX
cblr-2903	496	10	increasingly	increasingly	ADV
cblr-2903	496	11	troublesome	troublesome	ADJ
cblr-2903	496	12	considering	consider	VERB
cblr-2903	496	13	the	the	DET
cblr-2903	496	14	tremendous	tremendous	ADJ
cblr-2903	496	15	uncertainty	uncertainty	NOUN
cblr-2903	496	16	that	that	PRON
cblr-2903	496	17	exists	exist	VERB
cblr-2903	496	18	under	under	ADP
cblr-2903	496	19	the	the	DET
cblr-2903	496	20	current	current	ADJ
cblr-2903	496	21	legal	legal	ADJ
cblr-2903	496	22	structure	structure	NOUN
cblr-2903	496	23	.	.	PUNCT
cblr-2903	497	1	the	the	DET
cblr-2903	497	2	lack	lack	NOUN
cblr-2903	497	3	of	of	ADP
cblr-2903	497	4	clarity	clarity	NOUN
cblr-2903	497	5	under	under	ADP
cblr-2903	497	6	the	the	DET
cblr-2903	497	7	current	current	ADJ
cblr-2903	497	8	legal	legal	ADJ
cblr-2903	497	9	regime	regime	NOUN
cblr-2903	497	10	,	,	PUNCT
cblr-2903	497	11	coupled	couple	VERB
cblr-2903	497	12	with	with	ADP
cblr-2903	497	13	the	the	DET
cblr-2903	497	14	fear	fear	NOUN
cblr-2903	497	15	of	of	ADP
cblr-2903	497	16	punishment	punishment	NOUN
cblr-2903	497	17	,	,	PUNCT
cblr-2903	497	18	has	have	AUX
cblr-2903	497	19	had	have	VERB
cblr-2903	497	20	a	a	DET
cblr-2903	497	21	significant	significant	ADJ
cblr-2903	497	22	detrimental	detrimental	ADJ
cblr-2903	497	23	impact	impact	NOUN
cblr-2903	497	24	on	on	ADP
cblr-2903	497	25	legitimate	legitimate	ADJ
cblr-2903	497	26	tax	tax	NOUN
cblr-2903	497	27	planning	planning	NOUN
cblr-2903	497	28	service	service	NOUN
cblr-2903	497	29	,	,	PUNCT
cblr-2903	497	30	and	and	CCONJ
cblr-2903	497	31	has	have	AUX
cblr-2903	497	32	driven	drive	VERB
cblr-2903	497	33	talented	talented	ADJ
cblr-2903	497	34	lawyers	lawyer	NOUN
cblr-2903	497	35	away	away	ADV
cblr-2903	497	36	from	from	ADP
cblr-2903	497	37	legitimate	legitimate	ADJ
cblr-2903	497	38	tax	tax	NOUN
cblr-2903	497	39	advisory	advisory	ADJ
cblr-2903	497	40	services	service	NOUN
cblr-2903	497	41	.	.	PUNCT
cblr-2903	498	1	b.	b.	PROPN
cblr-2903	498	2	things	thing	NOUN
cblr-2903	498	3	get	get	VERB
cblr-2903	498	4	worse	bad	ADJ
cblr-2903	498	5	-	-	PUNCT
cblr-2903	498	6	codification	codification	NOUN
cblr-2903	498	7	of	of	ADP
cblr-2903	498	8	the	the	DET
cblr-2903	498	9	economic	economic	ADJ
cblr-2903	498	10	substance	substance	NOUN
cblr-2903	498	11	doctrine	doctrine	NOUN
cblr-2903	498	12	by	by	ADP
cblr-2903	498	13	the	the	DET
cblr-2903	498	14	health	health	NOUN
cblr-2903	498	15	care	care	NOUN
cblr-2903	498	16	and	and	CCONJ
cblr-2903	498	17	education	education	NOUN
cblr-2903	498	18	affordability	affordability	NOUN
cblr-2903	498	19	reconciliation	reconciliation	NOUN
cblr-2903	498	20	act	act	NOUN
cblr-2903	498	21	of	of	ADP
cblr-2903	498	22	2010	2010	NUM
cblr-2903	498	23	after	after	ADP
cblr-2903	498	24	years	year	NOUN
cblr-2903	498	25	of	of	ADP
cblr-2903	498	26	uncertainty	uncertainty	NOUN
cblr-2903	498	27	and	and	CCONJ
cblr-2903	498	28	conflicting	conflicting	ADJ
cblr-2903	498	29	interpretation	interpretation	NOUN
cblr-2903	498	30	,	,	PUNCT
cblr-2903	498	31	congress	congress	PROPN
cblr-2903	498	32	has	have	AUX
cblr-2903	498	33	added	add	VERB
cblr-2903	498	34	a	a	DET
cblr-2903	498	35	detailed	detailed	ADJ
cblr-2903	498	36	"	"	PUNCT
cblr-2903	498	37	economic	economic	ADJ
cblr-2903	498	38	substance	substance	NOUN
cblr-2903	498	39	"	"	PUNCT
cblr-2903	498	40	provision	provision	NOUN
cblr-2903	498	41	as	as	ADP
cblr-2903	498	42	part	part	NOUN
cblr-2903	498	43	of	of	ADP
cblr-2903	498	44	the	the	DET
cblr-2903	498	45	health	health	NOUN
cblr-2903	498	46	care	care	PROPN
cblr-2903	498	47	act	act	PROPN
cblr-2903	498	48	passed	pass	VERB
cblr-2903	498	49	into	into	ADP
cblr-2903	498	50	law	law	NOUN
cblr-2903	498	51	on	on	ADP
cblr-2903	498	52	march	march	PROPN
cblr-2903	498	53	30	30	NUM
cblr-2903	498	54	,	,	PUNCT
cblr-2903	498	55	2010	2010	NUM
cblr-2903	498	56	.	.	PUNCT
cblr-2903	499	1	the	the	DET
cblr-2903	499	2	decision	decision	NOUN
cblr-2903	499	3	to	to	PART
cblr-2903	499	4	codify	codify	VERB
cblr-2903	499	5	the	the	DET
cblr-2903	499	6	doctrine	doctrine	NOUN
cblr-2903	499	7	was	be	AUX
cblr-2903	499	8	largely	largely	ADV
cblr-2903	499	9	reflective	reflective	ADJ
cblr-2903	499	10	of	of	ADP
cblr-2903	499	11	the	the	DET
cblr-2903	499	12	need	need	NOUN
cblr-2903	499	13	to	to	PART
cblr-2903	499	14	raise	raise	VERB
cblr-2903	499	15	money	money	NOUN
cblr-2903	499	16	to	to	PART
cblr-2903	499	17	pay	pay	VERB
cblr-2903	499	18	for	for	ADP
cblr-2903	499	19	president	president	PROPN
cblr-2903	499	20	obama	obama	PROPN
cblr-2903	499	21	's	's	PART
cblr-2903	499	22	healthcare	healthcare	NOUN
cblr-2903	499	23	reforms	reform	NOUN
cblr-2903	499	24	.	.	PUNCT
cblr-2903	500	1	section	section	NOUN
cblr-2903	500	2	1409	1409	NUM
cblr-2903	500	3	of	of	ADP
cblr-2903	500	4	the	the	DET
cblr-2903	500	5	health	health	NOUN
cblr-2903	500	6	care	care	PROPN
cblr-2903	500	7	act	act	NOUN
cblr-2903	500	8	codified	codify	VERB
cblr-2903	500	9	the	the	DET
cblr-2903	500	10	economic	economic	ADJ
cblr-2903	500	11	substance	substance	NOUN
cblr-2903	500	12	doctrine	doctrine	NOUN
cblr-2903	500	13	by	by	ADP
cblr-2903	500	14	adding	add	VERB
cblr-2903	500	15	new	new	ADJ
cblr-2903	500	16	subsection	subsection	NOUN
cblr-2903	500	17	7701(o	7701(o	NOUN
cblr-2903	500	18	)	)	PUNCT
cblr-2903	500	19	to	to	ADP
cblr-2903	500	20	the	the	DET
cblr-2903	500	21	internal	internal	ADJ
cblr-2903	500	22	revenue	revenue	NOUN
cblr-2903	500	23	code	code	NOUN
cblr-2903	500	24	,	,	PUNCT
cblr-2903	500	25	which	which	PRON
cblr-2903	500	26	applies	apply	VERB
cblr-2903	500	27	to	to	ADP
cblr-2903	500	28	any	any	DET
cblr-2903	500	29	transactions	transaction	NOUN
cblr-2903	500	30	entered	enter	VERB
cblr-2903	500	31	into	into	ADP
cblr-2903	500	32	after	after	ADP
cblr-2903	500	33	march	march	PROPN
cblr-2903	500	34	30	30	NUM
cblr-2903	500	35	,	,	PUNCT
cblr-2903	500	36	2010.182	2010.182	NUM
cblr-2903	500	37	section	section	NOUN
cblr-2903	500	38	1409	1409	NUM
cblr-2903	500	39	also	also	ADV
cblr-2903	500	40	added	add	VERB
cblr-2903	500	41	a	a	DET
cblr-2903	500	42	new	new	ADJ
cblr-2903	500	43	strict	strict	ADJ
cblr-2903	500	44	liability	liability	NOUN
cblr-2903	500	45	penalty	penalty	NOUN
cblr-2903	500	46	for	for	ADP
cblr-2903	500	47	transactions	transaction	NOUN
cblr-2903	500	48	lacking	lack	VERB
cblr-2903	500	49	economic	economic	ADJ
cblr-2903	500	50	substance	substance	NOUN
cblr-2903	500	51	.	.	PUNCT
cblr-2903	501	1	"	"	PUNCT
cblr-2903	501	2	'	'	PUNCT
cblr-2903	501	3	18	18	NUM
cblr-2903	501	4	i	i	PROPN
cblr-2903	501	5	d.	d.	PROPN
cblr-2903	501	6	at	at	ADP
cblr-2903	501	7	269	269	NUM
cblr-2903	501	8	-	-	SYM
cblr-2903	501	9	70	70	NUM
cblr-2903	501	10	;	;	PUNCT
cblr-2903	501	11	see	see	VERB
cblr-2903	501	12	also	also	ADV
cblr-2903	501	13	rachel	rachel	PROPN
cblr-2903	501	14	emma	emma	PROPN
cblr-2903	501	15	silverman	silverman	PROPN
cblr-2903	501	16	,	,	PUNCT
cblr-2903	501	17	the	the	DET
cblr-2903	501	18	search	search	NOUN
cblr-2903	501	19	for	for	ADP
cblr-2903	501	20	a	a	DET
cblr-2903	501	21	safe	safe	ADJ
cblr-2903	501	22	tax	tax	NOUN
cblr-2903	501	23	shelter	shelter	NOUN
cblr-2903	501	24	,	,	PUNCT
cblr-2903	501	25	wall	wall	PROPN
cblr-2903	501	26	st	st	PROPN
cblr-2903	501	27	.	.	PROPN
cblr-2903	501	28	j.	j.	PROPN
cblr-2903	501	29	,	,	PUNCT
cblr-2903	501	30	oct	oct	PROPN
cblr-2903	501	31	.	.	PROPN
cblr-2903	501	32	13	13	NUM
cblr-2903	501	33	,	,	PUNCT
cblr-2903	501	34	2005	2005	NUM
cblr-2903	501	35	,	,	PUNCT
cblr-2903	501	36	at	at	ADP
cblr-2903	501	37	d1	d1	PROPN
cblr-2903	501	38	(	(	PUNCT
cblr-2903	501	39	"	"	PUNCT
cblr-2903	501	40	big	big	ADJ
cblr-2903	501	41	accounting	accounting	NOUN
cblr-2903	501	42	and	and	CCONJ
cblr-2903	501	43	law	law	NOUN
cblr-2903	501	44	firms	firm	NOUN
cblr-2903	501	45	are	be	AUX
cblr-2903	501	46	being	be	AUX
cblr-2903	501	47	more	more	ADV
cblr-2903	501	48	cautious	cautious	ADJ
cblr-2903	501	49	than	than	ADP
cblr-2903	501	50	in	in	ADP
cblr-2903	501	51	the	the	DET
cblr-2903	501	52	past	past	NOUN
cblr-2903	501	53	,	,	PUNCT
cblr-2903	501	54	shying	shy	VERB
cblr-2903	501	55	away	away	ADV
cblr-2903	501	56	from	from	ADP
cblr-2903	501	57	marketing	market	VERB
cblr-2903	501	58	aggressive	aggressive	ADJ
cblr-2903	501	59	shelters	shelter	NOUN
cblr-2903	501	60	,	,	PUNCT
cblr-2903	501	61	especially	especially	ADV
cblr-2903	501	62	those	those	PRON
cblr-2903	501	63	designed	design	VERB
cblr-2903	501	64	to	to	PART
cblr-2903	501	65	generate	generate	VERB
cblr-2903	501	66	losses	loss	NOUN
cblr-2903	501	67	.	.	PUNCT
cblr-2903	502	1	"	"	PUNCT
cblr-2903	502	2	)	)	PUNCT
cblr-2903	502	3	.	.	PUNCT
cblr-2903	503	1	1	1	NUM
cblr-2903	503	2	see	see	VERB
cblr-2903	503	3	schumacher	schumacher	PROPN
cblr-2903	503	4	,	,	PUNCT
cblr-2903	503	5	supra	supra	PROPN
cblr-2903	503	6	note	note	NOUN
cblr-2903	503	7	4	4	NUM
cblr-2903	503	8	,	,	PUNCT
cblr-2903	503	9	at	at	ADP
cblr-2903	503	10	35	35	NUM
cblr-2903	503	11	-	-	SYM
cblr-2903	503	12	37	37	NUM
cblr-2903	503	13	.	.	NOUN
cblr-2903	504	1	182	182	NUM
cblr-2903	504	2	health	health	NOUN
cblr-2903	504	3	care	care	NOUN
cblr-2903	504	4	and	and	CCONJ
cblr-2903	504	5	education	education	NOUN
cblr-2903	504	6	affordability	affordability	NOUN
cblr-2903	504	7	reconciliation	reconciliation	NOUN
cblr-2903	504	8	act	act	NOUN
cblr-2903	504	9	of	of	ADP
cblr-2903	504	10	2010	2010	NUM
cblr-2903	504	11	,	,	PUNCT
cblr-2903	504	12	h.r	h.r	PROPN
cblr-2903	504	13	.	.	PROPN
cblr-2903	504	14	4872	4872	NUM
cblr-2903	504	15	,	,	PUNCT
cblr-2903	504	16	111th	111th	ADJ
cblr-2903	504	17	cong	cong	NOUN
cblr-2903	504	18	.	.	PUNCT
cblr-2903	505	1	§	§	PROPN
cblr-2903	505	2	1409	1409	NUM
cblr-2903	505	3	(	(	PUNCT
cblr-2903	505	4	2010	2010	NUM
cblr-2903	505	5	)	)	PUNCT
cblr-2903	505	6	.	.	PUNCT
cblr-2903	506	1	18n	18n	NOUN
cblr-2903	506	2	i	i	PRON
cblr-2903	506	3	d.	d.	VERB
cblr-2903	506	4	the	the	DET
cblr-2903	506	5	tax	tax	NOUN
cblr-2903	506	6	la	la	PROPN
cblr-2903	506	7	wy	wy	PROPN
cblr-2903	506	8	er	er	INTJ
cblr-2903	506	9	's	's	PART
cblr-2903	506	10	dilemma	dilemma	NOUN
cblr-2903	506	11	289no	289no	PROPN
cblr-2903	506	12	.	.	PUNCT
cblr-2903	507	1	i1:258	i1:258	PROPN
cblr-2903	507	2	]	]	PUNCT
cblr-2903	507	3	unfortunately	unfortunately	ADV
cblr-2903	507	4	,	,	PUNCT
cblr-2903	507	5	these	these	DET
cblr-2903	507	6	new	new	ADJ
cblr-2903	507	7	provisions	provision	NOUN
cblr-2903	507	8	come	come	VERB
cblr-2903	507	9	with	with	ADP
cblr-2903	507	10	significant	significant	ADJ
cblr-2903	507	11	interpretive	interpretive	ADJ
cblr-2903	507	12	problems	problem	NOUN
cblr-2903	507	13	and	and	CCONJ
cblr-2903	507	14	impose	impose	VERB
cblr-2903	507	15	greater	great	ADJ
cblr-2903	507	16	uncertainty	uncertainty	NOUN
cblr-2903	507	17	on	on	ADP
cblr-2903	507	18	an	an	DET
cblr-2903	507	19	already	already	ADV
cblr-2903	507	20	ambiguous	ambiguous	ADJ
cblr-2903	507	21	legal	legal	ADJ
cblr-2903	507	22	scheme	scheme	NOUN
cblr-2903	507	23	.	.	PUNCT
cblr-2903	508	1	the	the	DET
cblr-2903	508	2	lack	lack	NOUN
cblr-2903	508	3	of	of	ADP
cblr-2903	508	4	clarity	clarity	NOUN
cblr-2903	508	5	in	in	ADP
cblr-2903	508	6	application	application	NOUN
cblr-2903	508	7	was	be	AUX
cblr-2903	508	8	a	a	DET
cblr-2903	508	9	major	major	ADJ
cblr-2903	508	10	objection	objection	NOUN
cblr-2903	508	11	during	during	ADP
cblr-2903	508	12	enactment	enactment	NOUN
cblr-2903	508	13	and	and	CCONJ
cblr-2903	508	14	will	will	AUX
cblr-2903	508	15	haunt	haunt	VERB
cblr-2903	508	16	tax	tax	NOUN
cblr-2903	508	17	lawyers	lawyer	NOUN
cblr-2903	508	18	in	in	ADP
cblr-2903	508	19	the	the	DET
cblr-2903	508	20	years	year	NOUN
cblr-2903	508	21	to	to	PART
cblr-2903	508	22	come	come	VERB
cblr-2903	508	23	.	.	PUNCT
cblr-2903	509	1	i.r.c	i.r.c	NOUN
cblr-2903	509	2	.	.	PUNCT
cblr-2903	510	1	§	§	PROPN
cblr-2903	510	2	7701(o	7701(o	PRON
cblr-2903	510	3	)	)	PUNCT
cblr-2903	510	4	provides	provide	VERB
cblr-2903	510	5	:	:	PUNCT
cblr-2903	511	1	[	[	X
cblr-2903	511	2	iln	iln	NOUN
cblr-2903	511	3	the	the	DET
cblr-2903	511	4	case	case	NOUN
cblr-2903	511	5	of	of	ADP
cblr-2903	511	6	any	any	DET
cblr-2903	511	7	transaction	transaction	NOUN
cblr-2903	511	8	to	to	PART
cblr-2903	511	9	which	which	PRON
cblr-2903	511	10	the	the	DET
cblr-2903	511	11	economic	economic	ADJ
cblr-2903	511	12	substance	substance	NOUN
cblr-2903	511	13	doctrine	doctrine	NOUN
cblr-2903	511	14	is	be	AUX
cblr-2903	511	15	relevant	relevant	ADJ
cblr-2903	511	16	,	,	PUNCT
cblr-2903	511	17	such	such	ADJ
cblr-2903	511	18	transaction	transaction	NOUN
cblr-2903	511	19	shall	shall	AUX
cblr-2903	511	20	be	be	AUX
cblr-2903	511	21	treated	treat	VERB
cblr-2903	511	22	as	as	ADP
cblr-2903	511	23	having	have	VERB
cblr-2903	511	24	economic	economic	ADJ
cblr-2903	511	25	substance	substance	NOUN
cblr-2903	511	26	only	only	ADV
cblr-2903	511	27	if	if	SCONJ
cblr-2903	511	28	(	(	PUNCT
cblr-2903	511	29	a	a	X
cblr-2903	511	30	)	)	PUNCT
cblr-2903	511	31	the	the	DET
cblr-2903	511	32	transaction	transaction	NOUN
cblr-2903	511	33	changes	change	VERB
cblr-2903	511	34	in	in	ADP
cblr-2903	511	35	a	a	DET
cblr-2903	511	36	meaningful	meaningful	ADJ
cblr-2903	511	37	way	way	NOUN
cblr-2903	511	38	(	(	PUNCT
cblr-2903	511	39	apart	apart	ADV
cblr-2903	511	40	from	from	ADP
cblr-2903	511	41	federal	federal	ADJ
cblr-2903	511	42	income	income	NOUN
cblr-2903	511	43	tax	tax	NOUN
cblr-2903	511	44	effects	effect	NOUN
cblr-2903	511	45	)	)	PUNCT
cblr-2903	511	46	the	the	DET
cblr-2903	511	47	taxpayer	taxpayer	NOUN
cblr-2903	511	48	's	's	PART
cblr-2903	511	49	economic	economic	ADJ
cblr-2903	511	50	position	position	NOUN
cblr-2903	511	51	,	,	PUNCT
cblr-2903	511	52	and	and	CCONJ
cblr-2903	511	53	(	(	PUNCT
cblr-2903	511	54	b	b	X
cblr-2903	511	55	)	)	PUNCT
cblr-2903	511	56	the	the	DET
cblr-2903	511	57	taxpayer	taxpayer	NOUN
cblr-2903	511	58	has	have	VERB
cblr-2903	511	59	a	a	DET
cblr-2903	511	60	substantial	substantial	ADJ
cblr-2903	511	61	purpose	purpose	NOUN
cblr-2903	511	62	(	(	PUNCT
cblr-2903	511	63	apart	apart	ADV
cblr-2903	511	64	from	from	ADP
cblr-2903	511	65	federal	federal	ADJ
cblr-2903	511	66	income	income	NOUN
cblr-2903	511	67	tax	tax	NOUN
cblr-2903	511	68	effects	effect	NOUN
cblr-2903	511	69	)	)	PUNCT
cblr-2903	511	70	for	for	ADP
cblr-2903	511	71	entering	enter	VERB
cblr-2903	511	72	into	into	ADP
cblr-2903	511	73	such	such	ADJ
cblr-2903	511	74	transaction	transaction	NOUN
cblr-2903	511	75	.	.	PUNCT
cblr-2903	512	1	"	"	PUNCT
cblr-2903	512	2	'	'	PUNCT
cblr-2903	512	3	clause	clause	NOUN
cblr-2903	512	4	(	(	PUNCT
cblr-2903	512	5	a	a	X
cblr-2903	512	6	)	)	PUNCT
cblr-2903	512	7	is	be	AUX
cblr-2903	512	8	referred	refer	VERB
cblr-2903	512	9	to	to	ADP
cblr-2903	512	10	as	as	ADP
cblr-2903	512	11	the	the	DET
cblr-2903	512	12	"	"	PUNCT
cblr-2903	512	13	objective	objective	ADJ
cblr-2903	512	14	"	"	PUNCT
cblr-2903	512	15	test	test	NOUN
cblr-2903	512	16	,	,	PUNCT
cblr-2903	512	17	and	and	CCONJ
cblr-2903	512	18	clause	clause	NOUN
cblr-2903	512	19	(	(	PUNCT
cblr-2903	512	20	b	b	NOUN
cblr-2903	512	21	)	)	PUNCT
cblr-2903	512	22	is	be	AUX
cblr-2903	512	23	referred	refer	VERB
cblr-2903	512	24	to	to	ADP
cblr-2903	512	25	as	as	ADP
cblr-2903	512	26	the	the	DET
cblr-2903	512	27	"	"	PUNCT
cblr-2903	512	28	subjective	subjective	ADJ
cblr-2903	512	29	"	"	PUNCT
cblr-2903	512	30	test	test	NOUN
cblr-2903	512	31	for	for	ADP
cblr-2903	512	32	economic	economic	ADJ
cblr-2903	512	33	substance	substance	NOUN
cblr-2903	512	34	.	.	PUNCT
cblr-2903	513	1	"	"	PUNCT
cblr-2903	513	2	"	"	PUNCT
cblr-2903	513	3	section	section	NOUN
cblr-2903	513	4	7701(o)(5)(a	7701(o)(5)(a	NUM
cblr-2903	513	5	)	)	PUNCT
cblr-2903	513	6	defines	define	VERB
cblr-2903	513	7	"	"	PUNCT
cblr-2903	513	8	economic	economic	ADJ
cblr-2903	513	9	substance	substance	NOUN
cblr-2903	513	10	doctrine	doctrine	NOUN
cblr-2903	513	11	"	"	PUNCT
cblr-2903	513	12	as	as	ADP
cblr-2903	513	13	"	"	PUNCT
cblr-2903	513	14	the	the	DET
cblr-2903	513	15	common	common	ADJ
cblr-2903	513	16	law	law	NOUN
cblr-2903	513	17	doctrine	doctrine	NOUN
cblr-2903	513	18	under	under	ADP
cblr-2903	513	19	which	which	PRON
cblr-2903	513	20	tax	tax	NOUN
cblr-2903	513	21	benefits	benefit	NOUN
cblr-2903	513	22	under	under	ADP
cblr-2903	513	23	subtitle	subtitle	NOUN
cblr-2903	513	24	a	a	PRON
cblr-2903	513	25	with	with	ADP
cblr-2903	513	26	respect	respect	NOUN
cblr-2903	513	27	to	to	ADP
cblr-2903	513	28	a	a	DET
cblr-2903	513	29	transaction	transaction	NOUN
cblr-2903	513	30	are	be	AUX
cblr-2903	513	31	not	not	PART
cblr-2903	513	32	allowable	allowable	ADJ
cblr-2903	513	33	if	if	SCONJ
cblr-2903	513	34	the	the	DET
cblr-2903	513	35	transaction	transaction	NOUN
cblr-2903	513	36	does	do	AUX
cblr-2903	513	37	not	not	PART
cblr-2903	513	38	have	have	VERB
cblr-2903	513	39	economic	economic	ADJ
cblr-2903	513	40	substance	substance	NOUN
cblr-2903	513	41	or	or	CCONJ
cblr-2903	513	42	lacks	lack	VERB
cblr-2903	513	43	a	a	DET
cblr-2903	513	44	business	business	NOUN
cblr-2903	513	45	purpose	purpose	NOUN
cblr-2903	513	46	.	.	PUNCT
cblr-2903	514	1	"	"	PUNCT
cblr-2903	514	2	'	'	PUNCT
cblr-2903	514	3	the	the	DET
cblr-2903	514	4	other	other	ADJ
cblr-2903	514	5	critical	critical	ADJ
cblr-2903	514	6	aspect	aspect	NOUN
cblr-2903	514	7	of	of	ADP
cblr-2903	514	8	the	the	DET
cblr-2903	514	9	legislation	legislation	NOUN
cblr-2903	514	10	is	be	AUX
cblr-2903	514	11	the	the	DET
cblr-2903	514	12	strict	strict	ADJ
cblr-2903	514	13	penalty	penalty	NOUN
cblr-2903	514	14	provision	provision	NOUN
cblr-2903	514	15	added	add	VERB
cblr-2903	514	16	by	by	ADP
cblr-2903	514	17	new	new	ADJ
cblr-2903	514	18	code	code	NOUN
cblr-2903	514	19	section	section	NOUN
cblr-2903	514	20	6662(b)(6).'11	6662(b)(6).'11	PROPN
cblr-2903	514	21	a	a	DET
cblr-2903	514	22	forty	forty	NUM
cblr-2903	514	23	percent	percent	NOUN
cblr-2903	514	24	strict	strict	ADJ
cblr-2903	514	25	liability	liability	NOUN
cblr-2903	514	26	penalty	penalty	NOUN
cblr-2903	514	27	would	would	AUX
cblr-2903	514	28	be	be	AUX
cblr-2903	514	29	imposed	impose	VERB
cblr-2903	514	30	on	on	ADP
cblr-2903	514	31	underpayments	underpayment	NOUN
cblr-2903	514	32	resulting	result	VERB
cblr-2903	514	33	from	from	ADP
cblr-2903	514	34	"	"	PUNCT
cblr-2903	514	35	a	a	DET
cblr-2903	514	36	transaction	transaction	NOUN
cblr-2903	514	37	lacking	lack	VERB
cblr-2903	514	38	economic	economic	ADJ
cblr-2903	514	39	substance	substance	NOUN
cblr-2903	514	40	(	(	PUNCT
cblr-2903	514	41	within	within	ADP
cblr-2903	514	42	the	the	DET
cblr-2903	514	43	meaning	meaning	NOUN
cblr-2903	514	44	of	of	ADP
cblr-2903	514	45	section	section	NOUN
cblr-2903	514	46	7701(o	7701(o	NUM
cblr-2903	514	47	)	)	PUNCT
cblr-2903	514	48	)	)	PUNCT
cblr-2903	514	49	or	or	CCONJ
cblr-2903	514	50	failing	fail	VERB
cblr-2903	514	51	to	to	PART
cblr-2903	514	52	meet	meet	VERB
cblr-2903	514	53	the	the	DET
cblr-2903	514	54	requirements	requirement	NOUN
cblr-2903	514	55	of	of	ADP
cblr-2903	514	56	any	any	DET
cblr-2903	514	57	similar	similar	ADJ
cblr-2903	514	58	rule	rule	NOUN
cblr-2903	514	59	of	of	ADP
cblr-2903	514	60	law	law	NOUN
cblr-2903	514	61	.	.	PUNCT
cblr-2903	515	1	"	"	PUNCT
cblr-2903	515	2	"	"	PUNCT
cblr-2903	515	3	'	'	PUNCT
cblr-2903	515	4	this	this	DET
cblr-2903	515	5	penalty	penalty	NOUN
cblr-2903	515	6	would	would	AUX
cblr-2903	515	7	be	be	AUX
cblr-2903	515	8	reduced	reduce	VERB
cblr-2903	515	9	to	to	ADP
cblr-2903	515	10	twenty	twenty	NUM
cblr-2903	515	11	percent	percent	NOUN
cblr-2903	515	12	if	if	SCONJ
cblr-2903	515	13	18	18	NUM
cblr-2903	515	14	i.r.c	i.r.c	NOUN
cblr-2903	515	15	.	.	PUNCT
cblr-2903	516	1	§	§	PROPN
cblr-2903	516	2	7701(o	7701(o	NUM
cblr-2903	516	3	)	)	PUNCT
cblr-2903	516	4	(	(	PUNCT
cblr-2903	516	5	2010	2010	NUM
cblr-2903	516	6	)	)	PUNCT
cblr-2903	516	7	.	.	PUNCT
cblr-2903	517	1	'	'	PUNCT
cblr-2903	517	2	"	"	PUNCT
cblr-2903	517	3	see	see	VERB
cblr-2903	517	4	thomas	thomas	PROPN
cblr-2903	517	5	e.	e.	PROPN
cblr-2903	517	6	taylor	taylor	PROPN
cblr-2903	517	7	,	,	PUNCT
cblr-2903	517	8	codification	codification	NOUN
cblr-2903	517	9	of	of	ADP
cblr-2903	517	10	the	the	DET
cblr-2903	517	11	economic	economic	ADJ
cblr-2903	517	12	substance	substance	NOUN
cblr-2903	517	13	doctrine	doctrine	NOUN
cblr-2903	517	14	by	by	ADP
cblr-2903	517	15	the	the	DET
cblr-2903	517	16	health	health	NOUN
cblr-2903	517	17	care	care	NOUN
cblr-2903	517	18	and	and	CCONJ
cblr-2903	517	19	education	education	NOUN
cblr-2903	517	20	affordability	affordability	NOUN
cblr-2903	517	21	reconciliation	reconciliation	NOUN
cblr-2903	517	22	act	act	NOUN
cblr-2903	517	23	of	of	ADP
cblr-2903	517	24	2010	2010	NUM
cblr-2903	517	25	,	,	PUNCT
cblr-2903	517	26	mcguire	mcguire	PROPN
cblr-2903	517	27	woods	woods	PROPN
cblr-2903	517	28	news	news	PROPN
cblr-2903	517	29	&	&	CCONJ
cblr-2903	517	30	publications	publication	NOUN
cblr-2903	517	31	(	(	PUNCT
cblr-2903	517	32	april	april	PROPN
cblr-2903	517	33	9	9	NUM
cblr-2903	517	34	,	,	PUNCT
cblr-2903	517	35	2010	2010	NUM
cblr-2903	517	36	)	)	PUNCT
cblr-2903	517	37	,	,	PUNCT
cblr-2903	517	38	available	available	ADJ
cblr-2903	517	39	at	at	ADP
cblr-2903	517	40	http://www.mcguirewoods.com/news-resources/publications/ta	http://www.mcguirewoods.com/news-resources/publications/ta	PROPN
cblr-2903	517	41	xation	xation	PROPN
cblr-2903	517	42	/	/	SYM
cblr-2903	517	43	economic%20substance%2ocodification.pdf	economic%20substance%2ocodification.pdf	NOUN
cblr-2903	517	44	.	.	PUNCT
cblr-2903	518	1	18	18	NUM
cblr-2903	518	2	i.r.c	i.r.c	NOUN
cblr-2903	518	3	.	.	PUNCT
cblr-2903	519	1	§	§	PROPN
cblr-2903	519	2	7701(o)(5)(a	7701(o)(5)(a	NUM
cblr-2903	519	3	)	)	PUNCT
cblr-2903	519	4	(	(	PUNCT
cblr-2903	519	5	2010	2010	NUM
cblr-2903	519	6	)	)	PUNCT
cblr-2903	519	7	.	.	PUNCT
cblr-2903	520	1	'	'	PUNCT
cblr-2903	520	2	8	8	NUM
cblr-2903	520	3	health	health	NOUN
cblr-2903	520	4	care	care	NOUN
cblr-2903	520	5	and	and	CCONJ
cblr-2903	520	6	education	education	NOUN
cblr-2903	520	7	affordability	affordability	NOUN
cblr-2903	520	8	reconciliation	reconciliation	NOUN
cblr-2903	520	9	act	act	NOUN
cblr-2903	520	10	of	of	ADP
cblr-2903	520	11	2010	2010	NUM
cblr-2903	520	12	,	,	PUNCT
cblr-2903	520	13	h.r	h.r	PROPN
cblr-2903	520	14	.	.	PROPN
cblr-2903	520	15	4872	4872	NUM
cblr-2903	520	16	,	,	PUNCT
cblr-2903	520	17	111th	111th	ADJ
cblr-2903	520	18	cong	cong	NOUN
cblr-2903	520	19	.	.	PUNCT
cblr-2903	521	1	§	§	PROPN
cblr-2903	521	2	1409	1409	NUM
cblr-2903	521	3	(	(	PUNCT
cblr-2903	521	4	2010	2010	NUM
cblr-2903	521	5	)	)	PUNCT
cblr-2903	521	6	;	;	PUNCT
cblr-2903	521	7	i.r.c	i.r.c	NOUN
cblr-2903	521	8	.	.	PUNCT
cblr-2903	522	1	§	§	PROPN
cblr-2903	522	2	6662(b)(6	6662(b)(6	NUM
cblr-2903	522	3	)	)	PUNCT
cblr-2903	522	4	(	(	PUNCT
cblr-2903	522	5	2010	2010	NUM
cblr-2903	522	6	)	)	PUNCT
cblr-2903	522	7	.	.	PUNCT
cblr-2903	523	1	'	'	PUNCT
cblr-2903	523	2	8	8	NUM
cblr-2903	523	3	health	health	NOUN
cblr-2903	523	4	care	care	NOUN
cblr-2903	523	5	and	and	CCONJ
cblr-2903	523	6	education	education	NOUN
cblr-2903	523	7	affordability	affordability	NOUN
cblr-2903	523	8	reconciliation	reconciliation	NOUN
cblr-2903	523	9	act	act	NOUN
cblr-2903	523	10	of	of	ADP
cblr-2903	523	11	2010	2010	NUM
cblr-2903	523	12	,	,	PUNCT
cblr-2903	523	13	h.r	h.r	PROPN
cblr-2903	523	14	.	.	PROPN
cblr-2903	523	15	4872	4872	NUM
cblr-2903	523	16	,	,	PUNCT
cblr-2903	523	17	111th	111th	ADJ
cblr-2903	523	18	cong	cong	NOUN
cblr-2903	523	19	.	.	PUNCT
cblr-2903	524	1	§	§	PROPN
cblr-2903	524	2	1409	1409	NUM
cblr-2903	524	3	(	(	PUNCT
cblr-2903	524	4	2010	2010	NUM
cblr-2903	524	5	)	)	PUNCT
cblr-2903	524	6	.	.	PUNCT
cblr-2903	525	1	[	[	X
cblr-2903	525	2	vol	vol	NOUN
cblr-2903	525	3	.	.	PUNCT
cblr-2903	525	4	2011290	2011290	NUM
cblr-2903	525	5	columia	columia	PROPN
cblr-2903	525	6	business	business	NOUN
cblr-2903	525	7	la	la	PROPN
cblr-2903	525	8	wreview	wreview	VERB
cblr-2903	525	9	the	the	DET
cblr-2903	525	10	transaction	transaction	NOUN
cblr-2903	525	11	were	be	AUX
cblr-2903	525	12	disclosed	disclose	VERB
cblr-2903	525	13	by	by	ADP
cblr-2903	525	14	the	the	DET
cblr-2903	525	15	taxpayer	taxpayer	NOUN
cblr-2903	525	16	.	.	PUNCT
cblr-2903	526	1	"	"	PUNCT
cblr-2903	526	2	'	'	PUNCT
cblr-2903	526	3	a	a	DET
cblr-2903	526	4	primary	primary	ADJ
cblr-2903	526	5	purpose	purpose	NOUN
cblr-2903	526	6	of	of	ADP
cblr-2903	526	7	the	the	DET
cblr-2903	526	8	strict	strict	ADJ
cblr-2903	526	9	liability	liability	NOUN
cblr-2903	526	10	penalty	penalty	NOUN
cblr-2903	526	11	is	be	AUX
cblr-2903	526	12	to	to	PART
cblr-2903	526	13	encourage	encourage	VERB
cblr-2903	526	14	taxpayers	taxpayer	NOUN
cblr-2903	526	15	to	to	PART
cblr-2903	526	16	give	give	VERB
cblr-2903	526	17	economic	economic	ADJ
cblr-2903	526	18	substance	substance	NOUN
cblr-2903	526	19	factors	factor	NOUN
cblr-2903	526	20	greater	great	ADJ
cblr-2903	526	21	weight	weight	NOUN
cblr-2903	526	22	when	when	SCONJ
cblr-2903	526	23	considering	consider	VERB
cblr-2903	526	24	whether	whether	SCONJ
cblr-2903	526	25	to	to	PART
cblr-2903	526	26	take	take	VERB
cblr-2903	526	27	a	a	DET
cblr-2903	526	28	certain	certain	ADJ
cblr-2903	526	29	position	position	NOUN
cblr-2903	526	30	,	,	PUNCT
cblr-2903	526	31	thereby	thereby	ADV
cblr-2903	526	32	reducing	reduce	VERB
cblr-2903	526	33	some	some	DET
cblr-2903	526	34	aggressive	aggressive	ADJ
cblr-2903	526	35	taxpayer	taxpayer	NOUN
cblr-2903	526	36	behavior	behavior	NOUN
cblr-2903	526	37	.	.	PUNCT
cblr-2903	527	1	90	90	NUM
cblr-2903	527	2	it	it	PRON
cblr-2903	527	3	also	also	ADV
cblr-2903	527	4	eliminates	eliminate	VERB
cblr-2903	527	5	the	the	DET
cblr-2903	527	6	reasonable	reasonable	ADJ
cblr-2903	527	7	cause	cause	NOUN
cblr-2903	527	8	exception	exception	NOUN
cblr-2903	527	9	to	to	ADP
cblr-2903	527	10	the	the	DET
cblr-2903	527	11	application	application	NOUN
cblr-2903	527	12	,	,	PUNCT
cblr-2903	527	13	meaning	mean	VERB
cblr-2903	527	14	that	that	SCONJ
cblr-2903	527	15	a	a	DET
cblr-2903	527	16	legal	legal	ADJ
cblr-2903	527	17	opinion	opinion	NOUN
cblr-2903	527	18	from	from	ADP
cblr-2903	527	19	an	an	DET
cblr-2903	527	20	outside	outside	ADJ
cblr-2903	527	21	tax	tax	NOUN
cblr-2903	527	22	advisor	advisor	NOUN
cblr-2903	527	23	would	would	AUX
cblr-2903	527	24	not	not	PART
cblr-2903	527	25	provide	provide	VERB
cblr-2903	527	26	any	any	DET
cblr-2903	527	27	protection	protection	NOUN
cblr-2903	527	28	from	from	ADP
cblr-2903	527	29	penalties	penalty	NOUN
cblr-2903	527	30	.	.	PUNCT
cblr-2903	528	1	the	the	DET
cblr-2903	528	2	new	new	ADJ
cblr-2903	528	3	statutory	statutory	ADJ
cblr-2903	528	4	economic	economic	ADJ
cblr-2903	528	5	substance	substance	NOUN
cblr-2903	528	6	provisions	provision	NOUN
cblr-2903	528	7	'	'	PUNCT
cblr-2903	528	8	added	add	VERB
cblr-2903	528	9	by	by	ADP
cblr-2903	528	10	the	the	DET
cblr-2903	528	11	health	health	NOUN
cblr-2903	528	12	care	care	PROPN
cblr-2903	528	13	act	act	NOUN
cblr-2903	528	14	will	will	AUX
cblr-2903	528	15	greatly	greatly	ADV
cblr-2903	528	16	complicate	complicate	VERB
cblr-2903	528	17	tax	tax	NOUN
cblr-2903	528	18	planning	planning	NOUN
cblr-2903	528	19	,	,	PUNCT
cblr-2903	528	20	making	make	VERB
cblr-2903	528	21	matters	matter	NOUN
cblr-2903	528	22	even	even	ADV
cblr-2903	528	23	worse	bad	ADJ
cblr-2903	528	24	for	for	ADP
cblr-2903	528	25	tax	tax	NOUN
cblr-2903	528	26	lawyers	lawyer	NOUN
cblr-2903	528	27	.	.	PUNCT
cblr-2903	529	1	"	"	PUNCT
cblr-2903	529	2	'	'	PUNCT
cblr-2903	529	3	simply	simply	ADV
cblr-2903	529	4	put	put	VERB
cblr-2903	529	5	,	,	PUNCT
cblr-2903	529	6	the	the	DET
cblr-2903	529	7	provision	provision	NOUN
cblr-2903	529	8	is	be	AUX
cblr-2903	529	9	too	too	ADV
cblr-2903	529	10	broad	broad	ADJ
cblr-2903	529	11	and	and	CCONJ
cblr-2903	529	12	lacks	lack	VERB
cblr-2903	529	13	clarity	clarity	NOUN
cblr-2903	529	14	as	as	ADP
cblr-2903	529	15	to	to	ADP
cblr-2903	529	16	application	application	NOUN
cblr-2903	529	17	.	.	PUNCT
cblr-2903	529	18	"	"	PUNCT
cblr-2903	530	1	2	2	NUM
cblr-2903	530	2	specifically	specifically	ADV
cblr-2903	530	3	,	,	PUNCT
cblr-2903	530	4	the	the	DET
cblr-2903	530	5	statute	statute	NOUN
cblr-2903	530	6	purports	purport	VERB
cblr-2903	530	7	to	to	PART
cblr-2903	530	8	relate	relate	VERB
cblr-2903	530	9	to	to	ADP
cblr-2903	530	10	any	any	DET
cblr-2903	530	11	"	"	PUNCT
cblr-2903	530	12	relevant	relevant	ADJ
cblr-2903	530	13	"	"	PUNCT
cblr-2903	530	14	transaction	transaction	NOUN
cblr-2903	530	15	,	,	PUNCT
cblr-2903	530	16	but	but	CCONJ
cblr-2903	530	17	provides	provide	VERB
cblr-2903	530	18	very	very	ADV
cblr-2903	530	19	little	little	ADJ
cblr-2903	530	20	guidance	guidance	NOUN
cblr-2903	530	21	as	as	ADP
cblr-2903	530	22	to	to	ADP
cblr-2903	530	23	when	when	SCONJ
cblr-2903	530	24	the	the	DET
cblr-2903	530	25	test	test	NOUN
cblr-2903	530	26	should	should	AUX
cblr-2903	530	27	be	be	AUX
cblr-2903	530	28	applied	apply	VERB
cblr-2903	530	29	.	.	PUNCT
cblr-2903	531	1	instead	instead	ADV
cblr-2903	531	2	,	,	PUNCT
cblr-2903	531	3	it	it	PRON
cblr-2903	531	4	states	state	VERB
cblr-2903	531	5	that	that	SCONJ
cblr-2903	531	6	the	the	DET
cblr-2903	531	7	determination	determination	NOUN
cblr-2903	531	8	of	of	ADP
cblr-2903	531	9	relevance	relevance	NOUN
cblr-2903	531	10	will	will	AUX
cblr-2903	531	11	be	be	AUX
cblr-2903	531	12	made	make	VERB
cblr-2903	531	13	in	in	ADP
cblr-2903	531	14	the	the	DET
cblr-2903	531	15	same	same	ADJ
cblr-2903	531	16	manner	manner	NOUN
cblr-2903	531	17	as	as	SCONJ
cblr-2903	531	18	before	before	SCONJ
cblr-2903	531	19	the	the	DET
cblr-2903	531	20	act	act	NOUN
cblr-2903	531	21	was	be	AUX
cblr-2903	531	22	adopted	adopt	VERB
cblr-2903	531	23	.	.	PUNCT
cblr-2903	532	1	'93	'93	NUM
cblr-2903	532	2	a	a	DET
cblr-2903	532	3	large	large	ADJ
cblr-2903	532	4	part	part	NOUN
cblr-2903	532	5	of	of	ADP
cblr-2903	532	6	the	the	DET
cblr-2903	532	7	perceived	perceive	VERB
cblr-2903	532	8	problem	problem	NOUN
cblr-2903	532	9	under	under	ADP
cblr-2903	532	10	the	the	DET
cblr-2903	532	11	previous	previous	ADJ
cblr-2903	532	12	structure	structure	NOUN
cblr-2903	532	13	was	be	AUX
cblr-2903	532	14	that	that	SCONJ
cblr-2903	532	15	the	the	DET
cblr-2903	532	16	existing	exist	VERB
cblr-2903	532	17	authorities	authority	NOUN
cblr-2903	532	18	did	do	AUX
cblr-2903	532	19	not	not	PART
cblr-2903	532	20	have	have	VERB
cblr-2903	532	21	clearly	clearly	ADV
cblr-2903	532	22	defined	define	VERB
cblr-2903	532	23	criteria	criterion	NOUN
cblr-2903	532	24	for	for	ADP
cblr-2903	532	25	what	what	DET
cblr-2903	532	26	types	type	NOUN
cblr-2903	532	27	of	of	ADP
cblr-2903	532	28	transactions	transaction	NOUN
cblr-2903	532	29	were	be	AUX
cblr-2903	532	30	subject	subject	ADJ
cblr-2903	532	31	to	to	ADP
cblr-2903	532	32	the	the	DET
cblr-2903	532	33	economic	economic	ADJ
cblr-2903	532	34	substance	substance	NOUN
cblr-2903	532	35	doctrine	doctrine	NOUN
cblr-2903	532	36	.	.	PUNCT
cblr-2903	533	1	'9	'9	NOUN
cblr-2903	533	2	4	4	NUM
cblr-2903	533	3	as	as	ADP
cblr-2903	533	4	a	a	DET
cblr-2903	533	5	result	result	NOUN
cblr-2903	533	6	,	,	PUNCT
cblr-2903	533	7	the	the	DET
cblr-2903	533	8	act	act	NOUN
cblr-2903	533	9	fails	fail	VERB
cblr-2903	533	10	to	to	PART
cblr-2903	533	11	provide	provide	VERB
cblr-2903	533	12	proper	proper	ADJ
cblr-2903	533	13	direction	direction	NOUN
cblr-2903	533	14	as	as	ADP
cblr-2903	533	15	to	to	ADP
cblr-2903	533	16	when	when	SCONJ
cblr-2903	533	17	the	the	DET
cblr-2903	533	18	economic	economic	ADJ
cblr-2903	533	19	substance	substance	NOUN
cblr-2903	533	20	doctrine	doctrine	NOUN
cblr-2903	533	21	should	should	AUX
cblr-2903	533	22	apply	apply	VERB
cblr-2903	533	23	,	,	PUNCT
cblr-2903	533	24	leaving	leave	VERB
cblr-2903	533	25	taxpayers	taxpayer	NOUN
cblr-2903	533	26	and	and	CCONJ
cblr-2903	533	27	practitioners	practitioner	NOUN
cblr-2903	533	28	witho'ut	witho'ut	VERB
cblr-2903	533	29	the	the	DET
cblr-2903	533	30	necessary	necessary	ADJ
cblr-2903	533	31	guidance	guidance	NOUN
cblr-2903	533	32	.	.	PUNCT
cblr-2903	533	33	'	'	PUNCT
cblr-2903	534	1	5	5	NUM
cblr-2903	534	2	for	for	ADP
cblr-2903	534	3	this	this	DET
cblr-2903	534	4	reason	reason	NOUN
cblr-2903	534	5	,	,	PUNCT
cblr-2903	534	6	it	it	PRON
cblr-2903	534	7	is	be	AUX
cblr-2903	534	8	almost	almost	ADV
cblr-2903	534	9	certain	certain	ADJ
cblr-2903	534	10	that	that	SCONJ
cblr-2903	534	11	situations	situation	NOUN
cblr-2903	534	12	will	will	AUX
cblr-2903	534	13	arise	arise	VERB
cblr-2903	534	14	in	in	ADP
cblr-2903	534	15	which	which	PRON
cblr-2903	534	16	taxpayers	taxpayer	NOUN
cblr-2903	534	17	might	might	AUX
cblr-2903	534	18	reasonably	reasonably	ADV
cblr-2903	534	19	expect	expect	VERB
cblr-2903	534	20	the	the	DET
cblr-2903	534	21	doctrine	doctrine	NOUN
cblr-2903	534	22	not	not	PART
cblr-2903	534	23	to	to	PART
cblr-2903	534	24	be	be	AUX
cblr-2903	534	25	relevant	relevant	ADJ
cblr-2903	534	26	but	but	CCONJ
cblr-2903	534	27	can	can	AUX
cblr-2903	534	28	not	not	PART
cblr-2903	534	29	be	be	AUX
cblr-2903	534	30	certain	certain	ADJ
cblr-2903	534	31	.	.	PUNCT
cblr-2903	535	1	'96	'96	NUM
cblr-2903	535	2	furthermore	furthermore	ADV
cblr-2903	535	3	,	,	PUNCT
cblr-2903	535	4	many	many	ADJ
cblr-2903	535	5	legitimate	legitimate	ADJ
cblr-2903	535	6	business	business	NOUN
cblr-2903	535	7	transactions	transaction	NOUN
cblr-2903	535	8	could	could	AUX
cblr-2903	535	9	fail	fail	VERB
cblr-2903	535	10	the	the	DET
cblr-2903	535	11	legitimate	legitimate	ADJ
cblr-2903	535	12	statutory	statutory	ADJ
cblr-2903	535	13	test	test	NOUN
cblr-2903	535	14	for	for	ADP
cblr-2903	535	15	189	189	NUM
cblr-2903	535	16	i	i	PROPN
cblr-2903	535	17	d.	d.	PROPN
cblr-2903	535	18	19	19	NUM
cblr-2903	535	19	see	see	VERB
cblr-2903	535	20	taylor	taylor	PROPN
cblr-2903	535	21	,	,	PUNCT
cblr-2903	535	22	supra	supra	PROPN
cblr-2903	535	23	note	note	VERB
cblr-2903	535	24	185	185	NUM
cblr-2903	535	25	at	at	ADP
cblr-2903	535	26	12	12	NUM
cblr-2903	535	27	;	;	PUNCT
cblr-2903	535	28	see	see	VERB
cblr-2903	535	29	also	also	ADV
cblr-2903	535	30	joint	joint	ADJ
cblr-2903	535	31	committee	committee	NOUN
cblr-2903	535	32	on	on	ADP
cblr-2903	535	33	taxation	taxation	NOUN
cblr-2903	535	34	technical	technical	ADJ
cblr-2903	535	35	explanation	explanation	NOUN
cblr-2903	535	36	of	of	ADP
cblr-2903	535	37	the	the	DET
cblr-2903	535	38	revenue	revenue	NOUN
cblr-2903	535	39	provisions	provision	NOUN
cblr-2903	535	40	of	of	ADP
cblr-2903	535	41	the	the	DET
cblr-2903	535	42	"	"	PUNCT
cblr-2903	535	43	reconciliation	reconciliation	NOUN
cblr-2903	535	44	act	act	NOUN
cblr-2903	535	45	of	of	ADP
cblr-2903	535	46	2010	2010	NUM
cblr-2903	535	47	,	,	PUNCT
cblr-2903	535	48	"	"	PUNCT
cblr-2903	535	49	as	as	SCONJ
cblr-2903	535	50	amended	amend	VERB
cblr-2903	535	51	,	,	PUNCT
cblr-2903	535	52	in	in	ADP
cblr-2903	535	53	combination	combination	NOUN
cblr-2903	535	54	with	with	ADP
cblr-2903	535	55	the	the	DET
cblr-2903	535	56	"	"	PUNCT
cblr-2903	535	57	patient	patient	ADJ
cblr-2903	535	58	protection	protection	NOUN
cblr-2903	535	59	and	and	CCONJ
cblr-2903	535	60	affordable	affordable	ADJ
cblr-2903	535	61	health	health	PROPN
cblr-2903	535	62	care	care	PROPN
cblr-2903	535	63	act	act	PROPN
cblr-2903	535	64	.	.	PUNCT
cblr-2903	535	65	"	"	PUNCT
cblr-2903	536	1	191	191	NUM
cblr-2903	536	2	see	see	VERB
cblr-2903	536	3	taylor	taylor	PROPN
cblr-2903	536	4	,	,	PUNCT
cblr-2903	536	5	supra	supra	PROPN
cblr-2903	536	6	note	note	VERB
cblr-2903	536	7	185	185	NUM
cblr-2903	536	8	at	at	ADP
cblr-2903	536	9	1	1	NUM
cblr-2903	536	10	-	-	SYM
cblr-2903	536	11	2	2	NUM
cblr-2903	536	12	.	.	NUM
cblr-2903	536	13	192	192	NUM
cblr-2903	537	1	i	i	NOUN
cblr-2903	537	2	d.	d.	NOUN
cblr-2903	537	3	193	193	NUM
cblr-2903	537	4	i.r.c	i.r.c	NOUN
cblr-2903	537	5	.	.	PUNCT
cblr-2903	538	1	§	§	PROPN
cblr-2903	538	2	7701(o)(5)(c	7701(o)(5)(c	NUM
cblr-2903	538	3	)	)	PUNCT
cblr-2903	538	4	(	(	PUNCT
cblr-2903	538	5	2010	2010	NUM
cblr-2903	538	6	)	)	PUNCT
cblr-2903	538	7	.	.	PUNCT
cblr-2903	539	1	194	194	NUM
cblr-2903	539	2	see	see	VERB
cblr-2903	539	3	taylor	taylor	PROPN
cblr-2903	539	4	,	,	PUNCT
cblr-2903	539	5	supra	supra	PROPN
cblr-2903	539	6	note	note	NOUN
cblr-2903	539	7	185	185	NUM
cblr-2903	539	8	.	.	PUNCT
cblr-2903	540	1	19	19	NUM
cblr-2903	541	1	i	i	NOUN
cblr-2903	541	2	d.	d.	PROPN
cblr-2903	541	3	196	196	NUM
cblr-2903	542	1	i	i	PRON
cblr-2903	542	2	d.	d.	PROPN
cblr-2903	542	3	the	the	DET
cblr-2903	542	4	tax	tax	PROPN
cblr-2903	542	5	la	la	PROPN
cblr-2903	542	6	wyer	wyer	PROPN
cblr-2903	542	7	's	's	PART
cblr-2903	542	8	dilemam	dilemam	PROPN
cblr-2903	542	9	291no	291no	NOUN
cblr-2903	542	10	.	.	PUNCT
cblr-2903	543	1	1:258	1:258	NUM
cblr-2903	543	2	]	]	X
cblr-2903	543	3	economic	economic	ADJ
cblr-2903	543	4	substance	substance	NOUN
cblr-2903	543	5	.	.	PUNCT
cblr-2903	543	6	'	'	PUNCT
cblr-2903	544	1	when	when	SCONJ
cblr-2903	544	2	considered	consider	VERB
cblr-2903	544	3	with	with	ADP
cblr-2903	544	4	the	the	DET
cblr-2903	544	5	strict	strict	ADJ
cblr-2903	544	6	liability	liability	NOUN
cblr-2903	544	7	provision	provision	NOUN
cblr-2903	544	8	,	,	PUNCT
cblr-2903	544	9	the	the	DET
cblr-2903	544	10	effect	effect	NOUN
cblr-2903	544	11	of	of	ADP
cblr-2903	544	12	the	the	DET
cblr-2903	544	13	new	new	ADJ
cblr-2903	544	14	statute	statute	NOUN
cblr-2903	544	15	will	will	AUX
cblr-2903	544	16	be	be	AUX
cblr-2903	544	17	to	to	PART
cblr-2903	544	18	deter	deter	VERB
cblr-2903	544	19	taxpayers	taxpayer	NOUN
cblr-2903	544	20	from	from	ADP
cblr-2903	544	21	engaging	engage	VERB
cblr-2903	544	22	in	in	ADP
cblr-2903	544	23	certain	certain	ADJ
cblr-2903	544	24	legitimate	legitimate	ADJ
cblr-2903	544	25	transactions	transaction	NOUN
cblr-2903	544	26	that	that	PRON
cblr-2903	544	27	they	they	PRON
cblr-2903	544	28	otherwise	otherwise	ADV
cblr-2903	544	29	would	would	AUX
cblr-2903	544	30	have	have	VERB
cblr-2903	544	31	.	.	PUNCT
cblr-2903	544	32	"	"	PUNCT
cblr-2903	545	1	c.	c.	NOUN
cblr-2903	545	2	an	an	DET
cblr-2903	545	3	alternative	alternative	ADJ
cblr-2903	545	4	solution	solution	NOUN
cblr-2903	545	5	over	over	ADP
cblr-2903	545	6	the	the	DET
cblr-2903	545	7	years	year	NOUN
cblr-2903	545	8	,	,	PUNCT
cblr-2903	545	9	a	a	DET
cblr-2903	545	10	considerable	considerable	ADJ
cblr-2903	545	11	number	number	NOUN
cblr-2903	545	12	of	of	ADP
cblr-2903	545	13	practitioners	practitioner	NOUN
cblr-2903	545	14	,	,	PUNCT
cblr-2903	545	15	professors	professor	NOUN
cblr-2903	545	16	,	,	PUNCT
cblr-2903	545	17	and	and	CCONJ
cblr-2903	545	18	commentators	commentator	NOUN
cblr-2903	545	19	have	have	AUX
cblr-2903	545	20	offered	offer	VERB
cblr-2903	545	21	reform	reform	NOUN
cblr-2903	545	22	proposals	proposal	NOUN
cblr-2903	545	23	for	for	ADP
cblr-2903	545	24	improving	improve	VERB
cblr-2903	545	25	the	the	DET
cblr-2903	545	26	status	status	NOUN
cblr-2903	545	27	quo	quo	NOUN
cblr-2903	545	28	with	with	ADP
cblr-2903	545	29	regard	regard	NOUN
cblr-2903	545	30	to	to	ADP
cblr-2903	545	31	tax	tax	NOUN
cblr-2903	545	32	advice	advice	NOUN
cblr-2903	545	33	.	.	PUNCT
cblr-2903	545	34	'	'	PUNCT
cblr-2903	546	1	certainly	certainly	ADV
cblr-2903	546	2	,	,	PUNCT
cblr-2903	546	3	there	there	PRON
cblr-2903	546	4	are	be	VERB
cblr-2903	546	5	many	many	ADJ
cblr-2903	546	6	different	different	ADJ
cblr-2903	546	7	issues	issue	NOUN
cblr-2903	546	8	and	and	CCONJ
cblr-2903	546	9	considerations	consideration	NOUN
cblr-2903	546	10	involved	involve	VERB
cblr-2903	546	11	in	in	ADP
cblr-2903	546	12	such	such	DET
cblr-2903	546	13	an	an	DET
cblr-2903	546	14	undertaking	undertaking	NOUN
cblr-2903	546	15	,	,	PUNCT
cblr-2903	546	16	which	which	PRON
cblr-2903	546	17	are	be	AUX
cblr-2903	546	18	beyond	beyond	ADP
cblr-2903	546	19	the	the	DET
cblr-2903	546	20	scope	scope	NOUN
cblr-2903	546	21	of	of	ADP
cblr-2903	546	22	this	this	DET
cblr-2903	546	23	note	note	NOUN
cblr-2903	546	24	.	.	PUNCT
cblr-2903	547	1	however	however	ADV
cblr-2903	547	2	,	,	PUNCT
cblr-2903	547	3	one	one	PRON
cblr-2903	547	4	must	must	AUX
cblr-2903	547	5	begin	begin	VERB
cblr-2903	547	6	with	with	ADP
cblr-2903	547	7	the	the	DET
cblr-2903	547	8	premise	premise	NOUN
cblr-2903	547	9	that	that	SCONJ
cblr-2903	547	10	abusive	abusive	ADJ
cblr-2903	547	11	tax	tax	NOUN
cblr-2903	547	12	minimization	minimization	NOUN
cblr-2903	547	13	strategies	strategy	NOUN
cblr-2903	547	14	are	be	AUX
cblr-2903	547	15	unavoidable.2	unavoidable.2	PROPN
cblr-2903	547	16	00	00	NUM
cblr-2903	547	17	practitioners	practitioner	NOUN
cblr-2903	547	18	have	have	AUX
cblr-2903	547	19	repeatedly	repeatedly	ADV
cblr-2903	547	20	proven	prove	VERB
cblr-2903	547	21	that	that	SCONJ
cblr-2903	547	22	they	they	PRON
cblr-2903	547	23	are	be	AUX
cblr-2903	547	24	capable	capable	ADJ
cblr-2903	547	25	of	of	ADP
cblr-2903	547	26	adapting	adapt	VERB
cblr-2903	547	27	to	to	ADP
cblr-2903	547	28	statutory	statutory	ADJ
cblr-2903	547	29	safeguards	safeguard	NOUN
cblr-2903	547	30	by	by	ADP
cblr-2903	547	31	developing	develop	VERB
cblr-2903	547	32	new	new	ADJ
cblr-2903	547	33	tax	tax	NOUN
cblr-2903	547	34	avoidance	avoidance	NOUN
cblr-2903	547	35	schemes	scheme	NOUN
cblr-2903	547	36	.	.	PUNCT
cblr-2903	548	1	therefore	therefore	ADV
cblr-2903	548	2	,	,	PUNCT
cblr-2903	548	3	any	any	DET
cblr-2903	548	4	statutory	statutory	ADJ
cblr-2903	548	5	provision	provision	NOUN
cblr-2903	548	6	would	would	AUX
cblr-2903	548	7	be	be	AUX
cblr-2903	548	8	inadequate	inadequate	ADJ
cblr-2903	548	9	in	in	ADP
cblr-2903	548	10	the	the	DET
cblr-2903	548	11	long	long	ADJ
cblr-2903	548	12	-	-	PUNCT
cblr-2903	548	13	term	term	NOUN
cblr-2903	548	14	,	,	PUNCT
cblr-2903	548	15	as	as	SCONJ
cblr-2903	548	16	it	it	PRON
cblr-2903	548	17	would	would	AUX
cblr-2903	548	18	inevitably	inevitably	ADV
cblr-2903	548	19	lead	lead	VERB
cblr-2903	548	20	to	to	ADP
cblr-2903	548	21	the	the	DET
cblr-2903	548	22	creation	creation	NOUN
cblr-2903	548	23	of	of	ADP
cblr-2903	548	24	new	new	ADJ
cblr-2903	548	25	abusive	abusive	ADJ
cblr-2903	548	26	schemes	scheme	NOUN
cblr-2903	548	27	.	.	PUNCT
cblr-2903	549	1	the	the	DET
cblr-2903	549	2	rules	rule	NOUN
cblr-2903	549	3	and	and	CCONJ
cblr-2903	549	4	standards	standard	NOUN
cblr-2903	549	5	should	should	AUX
cblr-2903	549	6	thus	thus	ADV
cblr-2903	549	7	accept	accept	VERB
cblr-2903	549	8	that	that	SCONJ
cblr-2903	549	9	the	the	DET
cblr-2903	549	10	use	use	NOUN
cblr-2903	549	11	of	of	ADP
cblr-2903	549	12	abusive	abusive	ADJ
cblr-2903	549	13	tactics	tactic	NOUN
cblr-2903	549	14	can	can	AUX
cblr-2903	549	15	not	not	PART
cblr-2903	549	16	be	be	AUX
cblr-2903	549	17	eliminated	eliminate	VERB
cblr-2903	549	18	entirely	entirely	ADV
cblr-2903	549	19	,	,	PUNCT
cblr-2903	549	20	and	and	CCONJ
cblr-2903	549	21	must	must	AUX
cblr-2903	549	22	focus	focus	VERB
cblr-2903	549	23	instead	instead	ADV
cblr-2903	549	24	on	on	ADP
cblr-2903	549	25	devising	devise	VERB
cblr-2903	549	26	a	a	DET
cblr-2903	549	27	workable	workable	ADJ
cblr-2903	549	28	structure	structure	NOUN
cblr-2903	549	29	for	for	ADP
cblr-2903	549	30	tax	tax	NOUN
cblr-2903	549	31	planning	planning	NOUN
cblr-2903	549	32	practice	practice	NOUN
cblr-2903	549	33	going	go	VERB
cblr-2903	549	34	forward	forward	ADV
cblr-2903	549	35	.	.	PUNCT
cblr-2903	550	1	this	this	DET
cblr-2903	550	2	note	note	NOUN
cblr-2903	550	3	proposes	propose	VERB
cblr-2903	550	4	alternative	alternative	ADJ
cblr-2903	550	5	measures	measure	NOUN
cblr-2903	550	6	focused	focus	VERB
cblr-2903	550	7	on	on	ADP
cblr-2903	550	8	determining	determine	VERB
cblr-2903	550	9	and	and	CCONJ
cblr-2903	550	10	implementing	implement	VERB
cblr-2903	550	11	proper	proper	ADJ
cblr-2903	550	12	standards	standard	NOUN
cblr-2903	550	13	for	for	ADP
cblr-2903	550	14	tax	tax	NOUN
cblr-2903	550	15	opinions	opinion	NOUN
cblr-2903	550	16	and	and	CCONJ
cblr-2903	550	17	the	the	DET
cblr-2903	550	18	punishment	punishment	NOUN
cblr-2903	550	19	of	of	ADP
cblr-2903	550	20	those	those	PRON
cblr-2903	550	21	who	who	PRON
cblr-2903	550	22	use	use	VERB
cblr-2903	550	23	tax	tax	NOUN
cblr-2903	550	24	shelters	shelter	NOUN
cblr-2903	550	25	.	.	PUNCT
cblr-2903	551	1	first	first	ADV
cblr-2903	551	2	and	and	CCONJ
cblr-2903	551	3	foremost	foremost	ADV
cblr-2903	551	4	is	be	AUX
cblr-2903	551	5	the	the	DET
cblr-2903	551	6	reconmendation	reconmendation	NOUN
cblr-2903	551	7	of	of	ADP
cblr-2903	551	8	the	the	DET
cblr-2903	551	9	immediate	immediate	ADJ
cblr-2903	551	10	repeal	repeal	NOUN
cblr-2903	551	11	of	of	ADP
cblr-2903	551	12	section	section	NOUN
cblr-2903	551	13	1409	1409	NUM
cblr-2903	551	14	of	of	ADP
cblr-2903	551	15	the	the	DET
cblr-2903	551	16	health	health	NOUN
cblr-2903	551	17	care	care	PROPN
cblr-2903	551	18	act	act	PROPN
cblr-2903	551	19	.	.	PUNCT
cblr-2903	552	1	as	as	SCONJ
cblr-2903	552	2	discussed	discuss	VERB
cblr-2903	552	3	above	above	ADV
cblr-2903	552	4	,	,	PUNCT
cblr-2903	552	5	the	the	DET
cblr-2903	552	6	codification	codification	NOUN
cblr-2903	552	7	of	of	ADP
cblr-2903	552	8	the	the	DET
cblr-2903	552	9	economic	economic	ADJ
cblr-2903	552	10	substance	substance	NOUN
cblr-2903	552	11	doctrine	doctrine	NOUN
cblr-2903	552	12	only	only	ADV
cblr-2903	552	13	creates	create	VERB
cblr-2903	552	14	more	more	ADJ
cblr-2903	552	15	conflict	conflict	NOUN
cblr-2903	552	16	and	and	CCONJ
cblr-2903	552	17	uncertainty	uncertainty	NOUN
cblr-2903	552	18	.	.	PUNCT
cblr-2903	553	1	there	there	PRON
cblr-2903	553	2	is	be	VERB
cblr-2903	553	3	substantial	substantial	ADJ
cblr-2903	553	4	evidence	evidence	NOUN
cblr-2903	553	5	suggesting	suggest	VERB
cblr-2903	553	6	that	that	SCONJ
cblr-2903	553	7	the	the	DET
cblr-2903	553	8	current	current	ADJ
cblr-2903	553	9	tax	tax	NOUN
cblr-2903	553	10	laws	law	NOUN
cblr-2903	553	11	(	(	PUNCT
cblr-2903	553	12	pre	pre	NOUN
cblr-2903	553	13	-	-	NOUN
cblr-2903	553	14	codification	codification	NOUN
cblr-2903	553	15	)	)	PUNCT
cblr-2903	553	16	sufficiently	sufficiently	ADV
cblr-2903	553	17	target	target	VERB
cblr-2903	553	18	the	the	DET
cblr-2903	553	19	tax	tax	NOUN
cblr-2903	553	20	shelter	shelter	NOUN
cblr-2903	553	21	197	197	NUM
cblr-2903	554	1	i	i	PRON
cblr-2903	554	2	d.	d.	PROPN
cblr-2903	554	3	198	198	NUM
cblr-2903	554	4	i	i	PRON
cblr-2903	554	5	d.	d.	PROPN
cblr-2903	554	6	1	1	NUM
cblr-2903	554	7	"	"	PUNCT
cblr-2903	554	8	see	see	VERB
cblr-2903	554	9	,	,	PUNCT
cblr-2903	554	10	e.g.	e.g.	ADV
cblr-2903	554	11	,	,	PUNCT
cblr-2903	554	12	soled	sole	VERB
cblr-2903	554	13	,	,	PUNCT
cblr-2903	554	14	supra	supra	NOUN
cblr-2903	554	15	note	note	NOUN
cblr-2903	554	16	3	3	NUM
cblr-2903	554	17	,	,	PUNCT
cblr-2903	554	18	301	301	NUM
cblr-2903	554	19	-	-	SYM
cblr-2903	554	20	03	03	NUM
cblr-2903	554	21	(	(	PUNCT
cblr-2903	554	22	arguing	argue	VERB
cblr-2903	554	23	in	in	ADP
cblr-2903	554	24	favor	favor	NOUN
cblr-2903	554	25	of	of	ADP
cblr-2903	554	26	the	the	DET
cblr-2903	554	27	virtues	virtue	NOUN
cblr-2903	554	28	of	of	ADP
cblr-2903	554	29	successful	successful	ADJ
cblr-2903	554	30	malpractice	malpractice	NOUN
cblr-2903	554	31	litigation	litigation	NOUN
cblr-2903	554	32	)	)	PUNCT
cblr-2903	554	33	;	;	PUNCT
cblr-2903	554	34	linda	linda	PROPN
cblr-2903	554	35	m.	m.	PROPN
cblr-2903	554	36	beale	beale	PROPN
cblr-2903	554	37	,	,	PUNCT
cblr-2903	554	38	tax	tax	NOUN
cblr-2903	554	39	advice	advice	NOUN
cblr-2903	554	40	before	before	ADP
cblr-2903	554	41	the	the	DET
cblr-2903	554	42	return	return	NOUN
cblr-2903	554	43	:	:	PUNCT
cblr-2903	554	44	the	the	DET
cblr-2903	554	45	case	case	NOUN
cblr-2903	554	46	for	for	ADP
cblr-2903	554	47	raising	raise	VERB
cblr-2903	554	48	standards	standard	NOUN
cblr-2903	554	49	and	and	CCONJ
cblr-2903	554	50	denying	deny	VERB
cblr-2903	554	51	evidentiary	evidentiary	ADJ
cblr-2903	554	52	privilege	privilege	NOUN
cblr-2903	554	53	,	,	PUNCT
cblr-2903	554	54	25	25	NUM
cblr-2903	554	55	va	va	NOUN
cblr-2903	554	56	.	.	PUNCT
cblr-2903	555	1	tax	tax	PROPN
cblr-2903	555	2	rev	rev	PROPN
cblr-2903	555	3	.	.	PROPN
cblr-2903	555	4	583	583	NUM
cblr-2903	555	5	,	,	PUNCT
cblr-2903	555	6	638	638	NUM
cblr-2903	555	7	(	(	PUNCT
cblr-2903	555	8	2006	2006	NUM
cblr-2903	555	9	)	)	PUNCT
cblr-2903	555	10	.	.	PUNCT
cblr-2903	555	11	0	0	NUM
cblr-2903	556	1	schumacher	schumacher	PROPN
cblr-2903	556	2	,	,	PUNCT
cblr-2903	556	3	supra	supra	PROPN
cblr-2903	556	4	note	note	NOUN
cblr-2903	556	5	4	4	NUM
cblr-2903	556	6	,	,	PUNCT
cblr-2903	556	7	at	at	ADP
cblr-2903	556	8	40	40	NUM
cblr-2903	556	9	.	.	PUNCT
cblr-2903	557	1	292	292	NUM
cblr-2903	557	2	coluami	coluami	NOUN
cblr-2903	557	3	b	b	X
cblr-2903	557	4	usiness	usiness	NOUN
cblr-2903	557	5	la	la	PROPN
cblr-2903	557	6	w	w	PROPN
cblr-2903	557	7	re	re	PROPN
cblr-2903	557	8	vie	vie	PROPN
cblr-2903	557	9	w	w	PROPN
cblr-2903	558	1	[	[	X
cblr-2903	558	2	vol	vol	NOUN
cblr-2903	558	3	.	.	PUNCT
cblr-2903	558	4	2011	2011	NUM
cblr-2903	558	5	problem.2	problem.2	NOUN
cblr-2903	558	6	01	01	NUM
cblr-2903	558	7	furthermore	furthermore	ADV
cblr-2903	558	8	,	,	PUNCT
cblr-2903	558	9	the	the	DET
cblr-2903	558	10	strict	strict	ADJ
cblr-2903	558	11	liability	liability	NOUN
cblr-2903	558	12	feature	feature	NOUN
cblr-2903	558	13	of	of	ADP
cblr-2903	558	14	the	the	DET
cblr-2903	558	15	codified	codify	VERB
cblr-2903	558	16	economic	economic	ADJ
cblr-2903	558	17	substance	substance	NOUN
cblr-2903	558	18	doctrine	doctrine	NOUN
cblr-2903	558	19	is	be	AUX
cblr-2903	558	20	unfair	unfair	ADJ
cblr-2903	558	21	to	to	ADP
cblr-2903	558	22	the	the	DET
cblr-2903	558	23	taxpayer	taxpayer	NOUN
cblr-2903	558	24	and	and	CCONJ
cblr-2903	558	25	hinders	hinder	VERB
cblr-2903	558	26	the	the	DET
cblr-2903	558	27	ability	ability	NOUN
cblr-2903	558	28	of	of	ADP
cblr-2903	558	29	courts	court	NOUN
cblr-2903	558	30	to	to	PART
cblr-2903	558	31	analyze	analyze	VERB
cblr-2903	558	32	the	the	DET
cblr-2903	558	33	facts	fact	NOUN
cblr-2903	558	34	and	and	CCONJ
cblr-2903	558	35	circumstances	circumstance	NOUN
cblr-2903	558	36	of	of	ADP
cblr-2903	558	37	each	each	DET
cblr-2903	558	38	case.202	case.202	PROPN
cblr-2903	558	39	state	state	NOUN
cblr-2903	558	40	bar	bar	NOUN
cblr-2903	558	41	associations	association	NOUN
cblr-2903	558	42	,	,	PUNCT
cblr-2903	558	43	including	include	VERB
cblr-2903	558	44	the	the	DET
cblr-2903	558	45	new	new	PROPN
cblr-2903	558	46	york	york	PROPN
cblr-2903	558	47	state	state	PROPN
cblr-2903	558	48	bar	bar	PROPN
cblr-2903	558	49	association	association	NOUN
cblr-2903	558	50	,	,	PUNCT
cblr-2903	558	51	have	have	AUX
cblr-2903	558	52	expressed	express	VERB
cblr-2903	558	53	disapproval	disapproval	NOUN
cblr-2903	558	54	of	of	ADP
cblr-2903	558	55	the	the	DET
cblr-2903	558	56	strict	strict	ADJ
cblr-2903	558	57	liability	liability	NOUN
cblr-2903	558	58	penalties	penalty	NOUN
cblr-2903	558	59	imposed	impose	VERB
cblr-2903	558	60	by	by	ADP
cblr-2903	558	61	the	the	DET
cblr-2903	558	62	codified	codify	VERB
cblr-2903	558	63	economic	economic	ADJ
cblr-2903	558	64	substance	substance	NOUN
cblr-2903	558	65	doctrine.203	doctrine.203	VERB
cblr-2903	558	66	the	the	DET
cblr-2903	558	67	codification	codification	NOUN
cblr-2903	558	68	has	have	AUX
cblr-2903	558	69	been	be	AUX
cblr-2903	558	70	characterized	characterize	VERB
cblr-2903	558	71	as	as	ADP
cblr-2903	558	72	"	"	PUNCT
cblr-2903	558	73	replacing	replace	VERB
cblr-2903	558	74	judicial	judicial	ADJ
cblr-2903	558	75	uncertainty	uncertainty	NOUN
cblr-2903	558	76	with	with	ADP
cblr-2903	558	77	statutory	statutory	ADJ
cblr-2903	558	78	uncertainty	uncertainty	NOUN
cblr-2903	558	79	.	.	PUNCT
cblr-2903	559	1	"204	"204	PROPN
cblr-2903	560	1	the	the	DET
cblr-2903	560	2	idea	idea	NOUN
cblr-2903	560	3	that	that	SCONJ
cblr-2903	560	4	strict	strict	ADJ
cblr-2903	560	5	liability	liability	NOUN
cblr-2903	560	6	serves	serve	VERB
cblr-2903	560	7	as	as	ADP
cblr-2903	560	8	an	an	DET
cblr-2903	560	9	effective	effective	ADJ
cblr-2903	560	10	deterrent	deterrent	NOUN
cblr-2903	560	11	to	to	PART
cblr-2903	560	12	tax	tax	NOUN
cblr-2903	560	13	lawyers	lawyer	NOUN
cblr-2903	560	14	engaged	engage	VERB
cblr-2903	560	15	in	in	ADP
cblr-2903	560	16	tax	tax	NOUN
cblr-2903	560	17	shelter	shelter	NOUN
cblr-2903	560	18	promotion	promotion	NOUN
cblr-2903	560	19	is	be	AUX
cblr-2903	560	20	misplaced	misplace	VERB
cblr-2903	560	21	,	,	PUNCT
cblr-2903	560	22	as	as	SCONJ
cblr-2903	560	23	tax	tax	NOUN
cblr-2903	560	24	lawyers	lawyer	NOUN
cblr-2903	560	25	are	be	AUX
cblr-2903	560	26	regulated	regulate	VERB
cblr-2903	560	27	under	under	ADP
cblr-2903	560	28	standards	standard	NOUN
cblr-2903	560	29	of	of	ADP
cblr-2903	560	30	professional	professional	ADJ
cblr-2903	560	31	responsibility	responsibility	NOUN
cblr-2903	560	32	,	,	PUNCT
cblr-2903	560	33	rather	rather	ADV
cblr-2903	560	34	than	than	ADP
cblr-2903	560	35	through	through	ADP
cblr-2903	560	36	understatement	understatement	PROPN
cblr-2903	560	37	penalties.20	penalties.20	PROPN
cblr-2903	560	38	5	5	NUM
cblr-2903	560	39	regardless	regardless	ADV
cblr-2903	560	40	of	of	ADP
cblr-2903	560	41	the	the	DET
cblr-2903	560	42	substantive	substantive	ADJ
cblr-2903	560	43	standards	standard	NOUN
cblr-2903	560	44	,	,	PUNCT
cblr-2903	560	45	i	i	PRON
cblr-2903	560	46	believe	believe	VERB
cblr-2903	560	47	it	it	PRON
cblr-2903	560	48	is	be	AUX
cblr-2903	560	49	essential	essential	ADJ
cblr-2903	560	50	to	to	ADP
cblr-2903	560	51	the	the	DET
cblr-2903	560	52	fair	fair	ADJ
cblr-2903	560	53	administration	administration	NOUN
cblr-2903	560	54	of	of	ADP
cblr-2903	560	55	the	the	DET
cblr-2903	560	56	system	system	NOUN
cblr-2903	560	57	to	to	PART
cblr-2903	560	58	provide	provide	VERB
cblr-2903	560	59	a	a	DET
cblr-2903	560	60	reasonable	reasonable	ADJ
cblr-2903	560	61	cause	cause	NOUN
cblr-2903	560	62	and	and	CCONJ
cblr-2903	560	63	good	good	ADJ
cblr-2903	560	64	faith	faith	NOUN
cblr-2903	560	65	defense	defense	NOUN
cblr-2903	560	66	against	against	ADP
cblr-2903	560	67	tax	tax	NOUN
cblr-2903	560	68	penalties	penalty	NOUN
cblr-2903	560	69	.	.	PUNCT
cblr-2903	561	1	20	20	NUM
cblr-2903	561	2	6	6	NUM
cblr-2903	561	3	absent	absent	ADJ
cblr-2903	561	4	the	the	DET
cblr-2903	561	5	protections	protection	NOUN
cblr-2903	561	6	of	of	ADP
cblr-2903	561	7	these	these	DET
cblr-2903	561	8	defenses	defense	NOUN
cblr-2903	561	9	,	,	PUNCT
cblr-2903	561	10	the	the	DET
cblr-2903	561	11	legitimacy	legitimacy	NOUN
cblr-2903	561	12	of	of	ADP
cblr-2903	561	13	the	the	DET
cblr-2903	561	14	tax	tax	NOUN
cblr-2903	561	15	system	system	NOUN
cblr-2903	561	16	could	could	AUX
cblr-2903	561	17	be	be	AUX
cblr-2903	561	18	undermined.2	undermined.2	ADJ
cblr-2903	561	19	07	07	NUM
cblr-2903	561	20	i	i	PRON
cblr-2903	561	21	also	also	ADV
cblr-2903	561	22	propose	propose	VERB
cblr-2903	561	23	that	that	SCONJ
cblr-2903	561	24	the	the	DET
cblr-2903	561	25	standards	standard	NOUN
cblr-2903	561	26	governing	govern	VERB
cblr-2903	561	27	tax	tax	NOUN
cblr-2903	561	28	advice	advice	NOUN
cblr-2903	561	29	are	be	AUX
cblr-2903	561	30	best	well	ADV
cblr-2903	561	31	left	leave	VERB
cblr-2903	561	32	to	to	ADP
cblr-2903	561	33	the	the	DET
cblr-2903	561	34	judiciary	judiciary	NOUN
cblr-2903	561	35	and	and	CCONJ
cblr-2903	561	36	the	the	DET
cblr-2903	561	37	organized	organized	ADJ
cblr-2903	561	38	tax	tax	NOUN
cblr-2903	561	39	bar.20	bar.20	PROPN
cblr-2903	561	40	s	s	PART
cblr-2903	561	41	the	the	DET
cblr-2903	561	42	organized	organized	ADJ
cblr-2903	561	43	tax	tax	NOUN
cblr-2903	561	44	bar	bar	NOUN
cblr-2903	561	45	has	have	VERB
cblr-2903	561	46	strong	strong	ADJ
cblr-2903	561	47	incentives	incentive	NOUN
cblr-2903	561	48	to	to	PART
cblr-2903	561	49	curb	curb	VERB
cblr-2903	561	50	the	the	DET
cblr-2903	561	51	abusive	abusive	ADJ
cblr-2903	561	52	tax	tax	NOUN
cblr-2903	561	53	shelter	shelter	NOUN
cblr-2903	561	54	market	market	NOUN
cblr-2903	561	55	and	and	CCONJ
cblr-2903	561	56	align	align	VERB
cblr-2903	561	57	the	the	DET
cblr-2903	561	58	long	long	ADJ
cblr-2903	561	59	-	-	PUNCT
cblr-2903	561	60	term	term	NOUN
cblr-2903	561	61	interests	interest	NOUN
cblr-2903	561	62	of	of	ADP
cblr-2903	561	63	tax	tax	NOUN
cblr-2903	561	64	lawyers	lawyer	NOUN
cblr-2903	561	65	as	as	ADP
cblr-2903	561	66	the	the	DET
cblr-2903	561	67	gatekeepers	gatekeeper	NOUN
cblr-2903	561	68	of	of	ADP
cblr-2903	561	69	the	the	DET
cblr-2903	561	70	tax	tax	NOUN
cblr-2903	561	71	system.2	system.2	NOUN
cblr-2903	561	72	09	09	NUM
cblr-2903	561	73	in	in	ADP
cblr-2903	561	74	addition	addition	NOUN
cblr-2903	561	75	to	to	ADP
cblr-2903	561	76	the	the	DET
cblr-2903	561	77	reaffirmation	reaffirmation	NOUN
cblr-2903	561	78	of	of	ADP
cblr-2903	561	79	the	the	DET
cblr-2903	561	80	organized	organized	ADJ
cblr-2903	561	81	tax	tax	NOUN
cblr-2903	561	82	bar	bar	NOUN
cblr-2903	561	83	,	,	PUNCT
cblr-2903	561	84	the	the	DET
cblr-2903	561	85	standards	standard	NOUN
cblr-2903	561	86	themselves	themselves	PRON
cblr-2903	561	87	and	and	CCONJ
cblr-2903	561	88	their	their	PRON
cblr-2903	561	89	interpretation	interpretation	NOUN
cblr-2903	561	90	by	by	ADP
cblr-2903	561	91	courts	court	NOUN
cblr-2903	561	92	should	should	AUX
cblr-2903	561	93	encourage	encourage	VERB
cblr-2903	561	94	proper	proper	ADJ
cblr-2903	561	95	tax	tax	NOUN
cblr-2903	561	96	advice	advice	NOUN
cblr-2903	561	97	.	.	PUNCT
cblr-2903	562	1	achieving	achieve	VERB
cblr-2903	562	2	this	this	DET
cblr-2903	562	3	objective	objective	NOUN
cblr-2903	562	4	almost	almost	ADV
cblr-2903	562	5	201	201	NUM
cblr-2903	562	6	see	see	VERB
cblr-2903	562	7	shin	shin	NOUN
cblr-2903	562	8	-	-	PUNCT
cblr-2903	562	9	li	li	PROPN
cblr-2903	562	10	,	,	PUNCT
cblr-2903	562	11	supra	supra	PROPN
cblr-2903	562	12	note	note	PROPN
cblr-2903	562	13	153	153	NUM
cblr-2903	562	14	,	,	PUNCT
cblr-2903	562	15	at	at	ADP
cblr-2903	562	16	2042	2042	NUM
cblr-2903	562	17	-	-	SYM
cblr-2903	562	18	45	45	NUM
cblr-2903	562	19	.	.	PUNCT
cblr-2903	563	1	202	202	NUM
cblr-2903	563	2	see	see	VERB
cblr-2903	563	3	i	i	PRON
cblr-2903	563	4	d.	d.	PROPN
cblr-2903	563	5	at	at	ADP
cblr-2903	563	6	2038	2038	NUM
cblr-2903	563	7	-	-	SYM
cblr-2903	563	8	39	39	NUM
cblr-2903	563	9	.	.	PUNCT
cblr-2903	564	1	203	203	NUM
cblr-2903	564	2	see	see	VERB
cblr-2903	564	3	i	i	PRON
cblr-2903	564	4	d.	d.	PROPN
cblr-2903	564	5	at	at	ADP
cblr-2903	564	6	2041	2041	NUM
cblr-2903	564	7	-	-	SYM
cblr-2903	564	8	42	42	NUM
cblr-2903	564	9	.	.	PUNCT
cblr-2903	565	1	204	204	NUM
cblr-2903	565	2	clinton	clinton	PROPN
cblr-2903	565	3	stretch	stretch	NOUN
cblr-2903	565	4	,	,	PUNCT
cblr-2903	565	5	matthew	matthew	PROPN
cblr-2903	565	6	lay	lay	PROPN
cblr-2903	565	7	&	&	CCONJ
cblr-2903	565	8	john	john	PROPN
cblr-2903	565	9	galotto	galotto	PROPN
cblr-2903	565	10	,	,	PUNCT
cblr-2903	565	11	economic	economic	ADJ
cblr-2903	565	12	substance	substance	NOUN
cblr-2903	565	13	and	and	CCONJ
cblr-2903	565	14	strict	strict	ADJ
cblr-2903	565	15	liability	liability	NOUN
cblr-2903	565	16	do	do	AUX
cblr-2903	565	17	not	not	PART
cblr-2903	565	18	mix	mix	VERB
cblr-2903	565	19	,	,	PUNCT
cblr-2903	565	20	123	123	NUM
cblr-2903	565	21	tax	tax	NOUN
cblr-2903	565	22	notes	note	NOUN
cblr-2903	565	23	1357	1357	NUM
cblr-2903	565	24	,	,	PUNCT
cblr-2903	565	25	1361	1361	NUM
cblr-2903	565	26	(	(	PUNCT
cblr-2903	565	27	2009	2009	NUM
cblr-2903	565	28	)	)	PUNCT
cblr-2903	565	29	.	.	PUNCT
cblr-2903	566	1	205	205	NUM
cblr-2903	566	2	see	see	VERB
cblr-2903	566	3	shin	shin	NOUN
cblr-2903	566	4	-	-	PUNCT
cblr-2903	566	5	li	li	PROPN
cblr-2903	566	6	,	,	PUNCT
cblr-2903	566	7	supra	supra	PROPN
cblr-2903	566	8	note	note	PROPN
cblr-2903	566	9	153	153	NUM
cblr-2903	566	10	,	,	PUNCT
cblr-2903	566	11	at	at	ADP
cblr-2903	566	12	2046	2046	NUM
cblr-2903	566	13	.	.	PUNCT
cblr-2903	566	14	"	"	PUNCT
cblr-2903	567	1	see	see	VERB
cblr-2903	567	2	i	i	PRON
cblr-2903	567	3	d.	d.	PROPN
cblr-2903	567	4	at	at	ADP
cblr-2903	567	5	2040	2040	NUM
cblr-2903	567	6	(	(	PUNCT
cblr-2903	567	7	"	"	PUNCT
cblr-2903	567	8	the	the	DET
cblr-2903	567	9	aba	aba	PROPN
cblr-2903	567	10	tax	tax	NOUN
cblr-2903	567	11	section	section	NOUN
cblr-2903	567	12	has	have	AUX
cblr-2903	567	13	recommended	recommend	VERB
cblr-2903	567	14	that	that	SCONJ
cblr-2903	567	15	the	the	DET
cblr-2903	567	16	taxpayer	taxpayer	NOUN
cblr-2903	567	17	be	be	AUX
cblr-2903	567	18	given	give	VERB
cblr-2903	567	19	the	the	DET
cblr-2903	567	20	opportunity	opportunity	NOUN
cblr-2903	567	21	to	to	PART
cblr-2903	567	22	challenge	challenge	VERB
cblr-2903	567	23	noneconomic	noneconomic	ADJ
cblr-2903	567	24	substance	substance	NOUN
cblr-2903	567	25	transaction	transaction	NOUN
cblr-2903	567	26	penalties	penalty	NOUN
cblr-2903	567	27	both	both	CCONJ
cblr-2903	567	28	at	at	ADP
cblr-2903	567	29	the	the	DET
cblr-2903	567	30	irs	irs	PROPN
cblr-2903	567	31	office	office	NOUN
cblr-2903	567	32	of	of	ADP
cblr-2903	567	33	appeals	appeal	NOUN
cblr-2903	567	34	level	level	NOUN
cblr-2903	567	35	and	and	CCONJ
cblr-2903	567	36	in	in	ADP
cblr-2903	567	37	the	the	DET
cblr-2903	567	38	courts	court	NOUN
cblr-2903	567	39	.	.	PUNCT
cblr-2903	567	40	"	"	PUNCT
cblr-2903	567	41	)	)	PUNCT
cblr-2903	567	42	.	.	PUNCT
cblr-2903	568	1	207	207	NUM
cblr-2903	568	2	see	see	VERB
cblr-2903	568	3	i	i	PRON
cblr-2903	568	4	d.	d.	PROPN
cblr-2903	568	5	at	at	ADP
cblr-2903	568	6	2042	2042	NUM
cblr-2903	568	7	-	-	SYM
cblr-2903	568	8	43	43	NUM
cblr-2903	568	9	.	.	NOUN
cblr-2903	569	1	2	2	X
cblr-2903	569	2	"	"	PUNCT
cblr-2903	569	3	see	see	VERB
cblr-2903	569	4	generally	generally	ADV
cblr-2903	569	5	rostain	rostain	ADJ
cblr-2903	569	6	,	,	PUNCT
cblr-2903	569	7	supra	supra	PROPN
cblr-2903	569	8	note	note	NOUN
cblr-2903	569	9	2	2	NUM
cblr-2903	569	10	.	.	X
cblr-2903	569	11	209	209	NUM
cblr-2903	570	1	i	i	PRON
cblr-2903	570	2	d.	d.	VERB
cblr-2903	570	3	at	at	ADP
cblr-2903	570	4	118	118	NUM
cblr-2903	570	5	-	-	SYM
cblr-2903	570	6	19	19	NUM
cblr-2903	570	7	.	.	PUNCT
cblr-2903	571	1	the	the	DET
cblr-2903	571	2	tax	tax	PROPN
cblr-2903	571	3	la	la	PROPN
cblr-2903	571	4	wyer	wyer	PROPN
cblr-2903	571	5	's	's	PART
cblr-2903	571	6	dileama	dileama	PROPN
cblr-2903	571	7	293no	293no	PROPN
cblr-2903	571	8	.	.	PUNCT
cblr-2903	572	1	i1:258	i1:258	PROPN
cblr-2903	572	2	]	]	PUNCT
cblr-2903	572	3	certainly	certainly	ADV
cblr-2903	572	4	requires	require	VERB
cblr-2903	572	5	some	some	DET
cblr-2903	572	6	reworking	reworking	NOUN
cblr-2903	572	7	of	of	ADP
cblr-2903	572	8	the	the	DET
cblr-2903	572	9	overly	overly	ADV
cblr-2903	572	10	aggressive	aggressive	ADJ
cblr-2903	572	11	standards	standard	NOUN
cblr-2903	572	12	imposed	impose	VERB
cblr-2903	572	13	by	by	ADP
cblr-2903	572	14	circular	circular	ADJ
cblr-2903	572	15	230	230	NUM
cblr-2903	572	16	.	.	PUNCT
cblr-2903	573	1	tax	tax	NOUN
cblr-2903	573	2	planning	planning	NOUN
cblr-2903	573	3	is	be	AUX
cblr-2903	573	4	a	a	DET
cblr-2903	573	5	vital	vital	ADJ
cblr-2903	573	6	component	component	NOUN
cblr-2903	573	7	of	of	ADP
cblr-2903	573	8	the	the	DET
cblr-2903	573	9	tax	tax	NOUN
cblr-2903	573	10	lawyer	lawyer	NOUN
cblr-2903	573	11	's	's	PART
cblr-2903	573	12	role	role	NOUN
cblr-2903	573	13	,	,	PUNCT
cblr-2903	573	14	and	and	CCONJ
cblr-2903	573	15	any	any	DET
cblr-2903	573	16	actions	action	NOUN
cblr-2903	573	17	taken	take	VERB
cblr-2903	573	18	by	by	ADP
cblr-2903	573	19	congress	congress	PROPN
cblr-2903	573	20	and	and	CCONJ
cblr-2903	573	21	the	the	DET
cblr-2903	573	22	irs	irs	PROPN
cblr-2903	573	23	to	to	PART
cblr-2903	573	24	combat	combat	VERB
cblr-2903	573	25	abusive	abusive	ADJ
cblr-2903	573	26	tax	tax	NOUN
cblr-2903	573	27	shelters	shelter	NOUN
cblr-2903	573	28	should	should	AUX
cblr-2903	573	29	not	not	PART
cblr-2903	573	30	impede	impede	VERB
cblr-2903	573	31	legitimate	legitimate	ADJ
cblr-2903	573	32	tax	tax	NOUN
cblr-2903	573	33	advice	advice	NOUN
cblr-2903	573	34	.	.	PUNCT
cblr-2903	574	1	"o	"o	PROPN
cblr-2903	574	2	one	one	NUM
cblr-2903	574	3	possible	possible	ADJ
cblr-2903	574	4	method	method	NOUN
cblr-2903	574	5	for	for	ADP
cblr-2903	574	6	achieving	achieve	VERB
cblr-2903	574	7	these	these	DET
cblr-2903	574	8	objectives	objective	NOUN
cblr-2903	574	9	is	be	AUX
cblr-2903	574	10	to	to	PART
cblr-2903	574	11	promote	promote	VERB
cblr-2903	574	12	opinion	opinion	NOUN
cblr-2903	574	13	standards	standard	NOUN
cblr-2903	574	14	based	base	VERB
cblr-2903	574	15	on	on	ADP
cblr-2903	574	16	the	the	DET
cblr-2903	574	17	true	true	ADJ
cblr-2903	574	18	construction	construction	NOUN
cblr-2903	574	19	of	of	ADP
cblr-2903	574	20	the	the	DET
cblr-2903	574	21	relevant	relevant	ADJ
cblr-2903	574	22	tax	tax	NOUN
cblr-2903	574	23	statute	statute	NOUN
cblr-2903	574	24	,	,	PUNCT
cblr-2903	574	25	rather	rather	ADV
cblr-2903	574	26	than	than	ADP
cblr-2903	574	27	in	in	ADP
cblr-2903	574	28	terms	term	NOUN
cblr-2903	574	29	of	of	ADP
cblr-2903	574	30	the	the	DET
cblr-2903	574	31	"	"	PUNCT
cblr-2903	574	32	chance	chance	NOUN
cblr-2903	574	33	of	of	ADP
cblr-2903	574	34	success	success	NOUN
cblr-2903	574	35	.	.	PUNCT
cblr-2903	575	1	"2	"2	PROPN
cblr-2903	575	2	11	11	NUM
cblr-2903	575	3	while	while	SCONJ
cblr-2903	575	4	the	the	DET
cblr-2903	575	5	problems	problem	NOUN
cblr-2903	575	6	associated	associate	VERB
cblr-2903	575	7	with	with	ADP
cblr-2903	575	8	tax	tax	NOUN
cblr-2903	575	9	shelters	shelter	NOUN
cblr-2903	575	10	should	should	AUX
cblr-2903	575	11	not	not	PART
cblr-2903	575	12	be	be	AUX
cblr-2903	575	13	taken	take	VERB
cblr-2903	575	14	lightly	lightly	ADV
cblr-2903	575	15	,	,	PUNCT
cblr-2903	575	16	it	it	PRON
cblr-2903	575	17	is	be	AUX
cblr-2903	575	18	unquestionably	unquestionably	ADV
cblr-2903	575	19	the	the	DET
cblr-2903	575	20	case	case	NOUN
cblr-2903	575	21	that	that	SCONJ
cblr-2903	575	22	the	the	DET
cblr-2903	575	23	overwhelming	overwhelming	ADJ
cblr-2903	575	24	majority	majority	NOUN
cblr-2903	575	25	of	of	ADP
cblr-2903	575	26	tax	tax	NOUN
cblr-2903	575	27	professionals	professional	NOUN
cblr-2903	575	28	seek	seek	VERB
cblr-2903	575	29	to	to	PART
cblr-2903	575	30	provide	provide	VERB
cblr-2903	575	31	only	only	ADV
cblr-2903	575	32	legitimate	legitimate	ADJ
cblr-2903	575	33	tax	tax	NOUN
cblr-2903	575	34	advice.212	advice.212	NOUN
cblr-2903	575	35	under	under	ADP
cblr-2903	575	36	this	this	DET
cblr-2903	575	37	view	view	NOUN
cblr-2903	575	38	,	,	PUNCT
cblr-2903	575	39	the	the	DET
cblr-2903	575	40	threat	threat	NOUN
cblr-2903	575	41	of	of	ADP
cblr-2903	575	42	criminal	criminal	ADJ
cblr-2903	575	43	prosecution	prosecution	NOUN
cblr-2903	575	44	for	for	ADP
cblr-2903	575	45	honest	honest	ADJ
cblr-2903	575	46	opining	opine	VERB
cblr-2903	575	47	lawyers	lawyer	NOUN
cblr-2903	575	48	is	be	AUX
cblr-2903	575	49	deeply	deeply	ADV
cblr-2903	575	50	troubling	troubling	ADJ
cblr-2903	575	51	.	.	PUNCT
cblr-2903	576	1	to	to	PART
cblr-2903	576	2	prevent	prevent	VERB
cblr-2903	576	3	these	these	DET
cblr-2903	576	4	harms	harm	NOUN
cblr-2903	576	5	,	,	PUNCT
cblr-2903	576	6	the	the	DET
cblr-2903	576	7	government	government	NOUN
cblr-2903	576	8	should	should	AUX
cblr-2903	576	9	consider	consider	VERB
cblr-2903	576	10	implementing	implement	VERB
cblr-2903	576	11	civil	civil	ADJ
cblr-2903	576	12	penalties	penalty	NOUN
cblr-2903	576	13	in	in	ADP
cblr-2903	576	14	a	a	DET
cblr-2903	576	15	manner	manner	NOUN
cblr-2903	576	16	that	that	PRON
cblr-2903	576	17	causes	cause	VERB
cblr-2903	576	18	tax	tax	NOUN
cblr-2903	576	19	lawyers	lawyer	NOUN
cblr-2903	576	20	to	to	PART
cblr-2903	576	21	consider	consider	VERB
cblr-2903	576	22	the	the	DET
cblr-2903	576	23	effects	effect	NOUN
cblr-2903	576	24	of	of	ADP
cblr-2903	576	25	their	their	PRON
cblr-2903	576	26	behavior	behavior	NOUN
cblr-2903	576	27	before	before	ADP
cblr-2903	576	28	opining	opine	VERB
cblr-2903	576	29	,	,	PUNCT
cblr-2903	576	30	and	and	CCONJ
cblr-2903	576	31	eliminates	eliminate	VERB
cblr-2903	576	32	the	the	DET
cblr-2903	576	33	potential	potential	NOUN
cblr-2903	576	34	for	for	ADP
cblr-2903	576	35	criminal	criminal	ADJ
cblr-2903	576	36	liability	liability	NOUN
cblr-2903	576	37	for	for	ADP
cblr-2903	576	38	opinion	opinion	NOUN
cblr-2903	576	39	letters	letter	NOUN
cblr-2903	576	40	that	that	PRON
cblr-2903	576	41	fall	fall	VERB
cblr-2903	576	42	short	short	ADV
cblr-2903	576	43	of	of	ADP
cblr-2903	576	44	professional	professional	ADJ
cblr-2903	576	45	standards.2	standards.2	NOUN
cblr-2903	576	46	13	13	NUM
cblr-2903	576	47	this	this	PRON
cblr-2903	576	48	will	will	AUX
cblr-2903	576	49	allow	allow	VERB
cblr-2903	576	50	the	the	DET
cblr-2903	576	51	government	government	NOUN
cblr-2903	576	52	to	to	PART
cblr-2903	576	53	balance	balance	VERB
cblr-2903	576	54	effective	effective	ADJ
cblr-2903	576	55	regulation	regulation	NOUN
cblr-2903	576	56	of	of	ADP
cblr-2903	576	57	tax	tax	NOUN
cblr-2903	576	58	shelters	shelter	NOUN
cblr-2903	576	59	with	with	ADP
cblr-2903	576	60	the	the	DET
cblr-2903	576	61	well	well	ADV
cblr-2903	576	62	-	-	PUNCT
cblr-2903	576	63	being	being	NOUN
cblr-2903	576	64	of	of	ADP
cblr-2903	576	65	the	the	DET
cblr-2903	576	66	legitimate	legitimate	ADJ
cblr-2903	576	67	tax	tax	NOUN
cblr-2903	576	68	planning	planning	NOUN
cblr-2903	576	69	practice.2	practice.2	PROPN
cblr-2903	576	70	14	14	NUM
cblr-2903	576	71	the	the	DET
cblr-2903	576	72	demand	demand	NOUN
cblr-2903	576	73	for	for	ADP
cblr-2903	576	74	tax	tax	NOUN
cblr-2903	576	75	advice	advice	NOUN
cblr-2903	576	76	will	will	AUX
cblr-2903	576	77	likely	likely	ADV
cblr-2903	576	78	only	only	ADV
cblr-2903	576	79	continue	continue	VERB
cblr-2903	576	80	to	to	PART
cblr-2903	576	81	grow	grow	VERB
cblr-2903	576	82	in	in	ADP
cblr-2903	576	83	the	the	DET
cblr-2903	576	84	future	future	NOUN
cblr-2903	576	85	,	,	PUNCT
cblr-2903	576	86	and	and	CCONJ
cblr-2903	576	87	therefore	therefore	ADV
cblr-2903	576	88	the	the	DET
cblr-2903	576	89	efforts	effort	NOUN
cblr-2903	576	90	to	to	PART
cblr-2903	576	91	curb	curb	VERB
cblr-2903	576	92	abusive	abusive	ADJ
cblr-2903	576	93	tax	tax	NOUN
cblr-2903	576	94	shelters	shelter	NOUN
cblr-2903	576	95	should	should	AUX
cblr-2903	576	96	avoid	avoid	VERB
cblr-2903	576	97	placing	place	VERB
cblr-2903	576	98	heavy	heavy	ADJ
cblr-2903	576	99	burdens	burden	NOUN
cblr-2903	576	100	on	on	ADP
cblr-2903	576	101	the	the	DET
cblr-2903	576	102	tax	tax	NOUN
cblr-2903	576	103	lawyer	lawyer	NOUN
cblr-2903	576	104	who	who	PRON
cblr-2903	576	105	seeks	seek	VERB
cblr-2903	576	106	to	to	PART
cblr-2903	576	107	provide	provide	VERB
cblr-2903	576	108	legitimate	legitimate	ADJ
cblr-2903	576	109	opinions	opinion	NOUN
cblr-2903	576	110	.	.	PUNCT
cblr-2903	577	1	the	the	DET
cblr-2903	577	2	recent	recent	ADJ
cblr-2903	577	3	"	"	PUNCT
cblr-2903	577	4	knee	knee	NOUN
cblr-2903	577	5	jerk	jerk	NOUN
cblr-2903	577	6	"	"	PUNCT
cblr-2903	577	7	reactions	reaction	NOUN
cblr-2903	577	8	to	to	ADP
cblr-2903	577	9	abusive	abusive	ADJ
cblr-2903	577	10	tax	tax	NOUN
cblr-2903	577	11	shelters	shelter	NOUN
cblr-2903	577	12	,	,	PUNCT
cblr-2903	577	13	most	most	ADV
cblr-2903	577	14	notably	notably	ADV
cblr-2903	577	15	the	the	DET
cblr-2903	577	16	overly	overly	ADV
cblr-2903	577	17	aggressive	aggressive	ADJ
cblr-2903	577	18	standards	standard	NOUN
cblr-2903	577	19	in	in	ADP
cblr-2903	577	20	circular	circular	ADJ
cblr-2903	577	21	230	230	NUM
cblr-2903	577	22	and	and	CCONJ
cblr-2903	577	23	the	the	DET
cblr-2903	577	24	codification	codification	NOUN
cblr-2903	577	25	of	of	ADP
cblr-2903	577	26	the	the	DET
cblr-2903	577	27	economic	economic	ADJ
cblr-2903	577	28	substance	substance	NOUN
cblr-2903	577	29	doctrine	doctrine	NOUN
cblr-2903	577	30	,	,	PUNCT
cblr-2903	577	31	pose	pose	VERB
cblr-2903	577	32	substantial	substantial	ADJ
cblr-2903	577	33	problems	problem	NOUN
cblr-2903	577	34	for	for	ADP
cblr-2903	577	35	the	the	DET
cblr-2903	577	36	health	health	NOUN
cblr-2903	577	37	of	of	ADP
cblr-2903	577	38	tax	tax	NOUN
cblr-2903	577	39	planning	planning	NOUN
cblr-2903	577	40	going	go	VERB
cblr-2903	577	41	forward	forward	ADV
cblr-2903	577	42	.	.	PUNCT
cblr-2903	578	1	taxpayers	taxpayer	NOUN
cblr-2903	578	2	must	must	AUX
cblr-2903	578	3	be	be	AUX
cblr-2903	578	4	able	able	ADJ
cblr-2903	578	5	to	to	PART
cblr-2903	578	6	rely	rely	VERB
cblr-2903	578	7	on	on	ADP
cblr-2903	578	8	their	their	PRON
cblr-2903	578	9	tax	tax	NOUN
cblr-2903	578	10	advisers	adviser	NOUN
cblr-2903	578	11	,	,	PUNCT
cblr-2903	578	12	and	and	CCONJ
cblr-2903	578	13	this	this	PRON
cblr-2903	578	14	has	have	AUX
cblr-2903	578	15	become	become	VERB
cblr-2903	578	16	increasingly	increasingly	ADV
cblr-2903	578	17	difficult	difficult	ADJ
cblr-2903	578	18	following	follow	VERB
cblr-2903	578	19	the	the	DET
cblr-2903	578	20	revised	revise	VERB
cblr-2903	578	21	standards	standard	NOUN
cblr-2903	578	22	of	of	ADP
cblr-2903	578	23	circular	circular	ADJ
cblr-2903	578	24	230	230	NUM
cblr-2903	578	25	and	and	CCONJ
cblr-2903	578	26	the	the	DET
cblr-2903	578	27	codification	codification	NOUN
cblr-2903	578	28	of	of	ADP
cblr-2903	578	29	the	the	DET
cblr-2903	578	30	economic	economic	ADJ
cblr-2903	578	31	substance	substance	NOUN
cblr-2903	578	32	doctrine	doctrine	NOUN
cblr-2903	578	33	.	.	PUNCT
cblr-2903	579	1	ultimately	ultimately	ADV
cblr-2903	579	2	,	,	PUNCT
cblr-2903	579	3	the	the	DET
cblr-2903	579	4	organized	organized	ADJ
cblr-2903	579	5	tax	tax	NOUN
cblr-2903	579	6	bar	bar	NOUN
cblr-2903	579	7	should	should	AUX
cblr-2903	579	8	be	be	AUX
cblr-2903	579	9	responsible	responsible	ADJ
cblr-2903	579	10	for	for	ADP
cblr-2903	579	11	implementing	implement	VERB
cblr-2903	579	12	tax	tax	NOUN
cblr-2903	579	13	planning	planning	NOUN
cblr-2903	579	14	and	and	CCONJ
cblr-2903	579	15	opinion	opinion	NOUN
cblr-2903	579	16	210	210	NUM
cblr-2903	579	17	see	see	VERB
cblr-2903	579	18	schumacher	schumacher	PROPN
cblr-2903	579	19	,	,	PUNCT
cblr-2903	579	20	supra	supra	PROPN
cblr-2903	579	21	note	note	NOUN
cblr-2903	579	22	4	4	NUM
cblr-2903	579	23	,	,	PUNCT
cblr-2903	579	24	at	at	ADP
cblr-2903	579	25	102	102	NUM
cblr-2903	579	26	.	.	PUNCT
cblr-2903	579	27	211	211	NUM
cblr-2903	580	1	i	i	PRON
cblr-2903	580	2	d.	d.	PROPN
cblr-2903	580	3	212	212	NUM
cblr-2903	581	1	i	i	PRON
cblr-2903	581	2	d.	d.	PROPN
cblr-2903	581	3	at	at	ADP
cblr-2903	581	4	77	77	NUM
cblr-2903	581	5	.	.	NOUN
cblr-2903	581	6	213	213	NUM
cblr-2903	581	7	hsue	hsue	NOUN
cblr-2903	581	8	,	,	PUNCT
cblr-2903	581	9	supra	supra	PROPN
cblr-2903	581	10	note	note	NOUN
cblr-2903	581	11	13	13	NUM
cblr-2903	581	12	,	,	PUNCT
cblr-2903	581	13	at	at	ADP
cblr-2903	581	14	938	938	NUM
cblr-2903	581	15	-	-	SYM
cblr-2903	581	16	43	43	NUM
cblr-2903	581	17	.	.	PUNCT
cblr-2903	582	1	214	214	NUM
cblr-2903	582	2	see	see	VERB
cblr-2903	582	3	generally	generally	ADV
cblr-2903	582	4	i	i	PRON
cblr-2903	582	5	d.	d.	PROPN
cblr-2903	583	1	[	[	X
cblr-2903	583	2	vol	vol	NOUN
cblr-2903	583	3	.	.	PUNCT
cblr-2903	583	4	2011294	2011294	NUM
cblr-2903	583	5	col	col	PROPN
cblr-2903	583	6	umbia	umbia	PROPN
cblr-2903	583	7	b	b	PROPN
cblr-2903	583	8	usiness	usiness	PROPN
cblr-2903	583	9	la	la	PROPN
cblr-2903	583	10	w	w	PROPN
cblr-2903	583	11	re	re	PROPN
cblr-2903	583	12	vie	vie	PROPN
cblr-2903	583	13	w	w	PROPN
cblr-2903	583	14	the	the	DET
cblr-2903	583	15	tax	tax	NOUN
cblr-2903	583	16	lawyer	lawyer	NOUN
cblr-2903	583	17	's	's	PART
cblr-2903	583	18	dilemma	dilemma	NOUN
cblr-2903	583	19	standards	standard	NOUN
cblr-2903	583	20	that	that	PRON
cblr-2903	583	21	are	be	AUX
cblr-2903	583	22	both	both	ADV
cblr-2903	583	23	workable	workable	ADJ
cblr-2903	583	24	and	and	CCONJ
cblr-2903	583	25	designed	design	VERB
cblr-2903	583	26	to	to	PART
cblr-2903	583	27	promote	promote	VERB
cblr-2903	583	28	legitimate	legitimate	ADJ
cblr-2903	583	29	tax	tax	NOUN
cblr-2903	583	30	advice	advice	NOUN
cblr-2903	583	31	while	while	SCONJ
cblr-2903	583	32	deterring	deter	VERB
cblr-2903	583	33	abusive	abusive	ADJ
cblr-2903	583	34	transactions.2	transactions.2	NOUN
cblr-2903	583	35	15	15	NUM
cblr-2903	583	36	these	these	DET
cblr-2903	583	37	proposals	proposal	NOUN
cblr-2903	583	38	would	would	AUX
cblr-2903	583	39	ultimately	ultimately	ADV
cblr-2903	583	40	help	help	VERB
cblr-2903	583	41	to	to	PART
cblr-2903	583	42	thwart	thwart	VERB
cblr-2903	583	43	the	the	DET
cblr-2903	583	44	use	use	NOUN
cblr-2903	583	45	of	of	ADP
cblr-2903	583	46	abusive	abusive	ADJ
cblr-2903	583	47	tax	tax	NOUN
cblr-2903	583	48	shelters	shelter	NOUN
cblr-2903	583	49	,	,	PUNCT
cblr-2903	583	50	while	while	SCONJ
cblr-2903	583	51	also	also	ADV
cblr-2903	583	52	protecting	protect	VERB
cblr-2903	583	53	the	the	DET
cblr-2903	583	54	ability	ability	NOUN
cblr-2903	583	55	of	of	ADP
cblr-2903	583	56	lawyers	lawyer	NOUN
cblr-2903	583	57	to	to	PART
cblr-2903	583	58	add	add	VERB
cblr-2903	583	59	value	value	NOUN
cblr-2903	583	60	in	in	ADP
cblr-2903	583	61	legitimate	legitimate	ADJ
cblr-2903	583	62	tax	tax	NOUN
cblr-2903	583	63	planning	planning	NOUN
cblr-2903	583	64	transactions	transaction	NOUN
cblr-2903	583	65	.	.	PUNCT
cblr-2903	584	1	vi	vi	X
cblr-2903	584	2	.	.	NOUN
cblr-2903	584	3	conclusion	conclusion	NOUN
cblr-2903	584	4	the	the	DET
cblr-2903	584	5	recent	recent	ADJ
cblr-2903	584	6	developments	development	NOUN
cblr-2903	584	7	aimed	aim	VERB
cblr-2903	584	8	at	at	ADP
cblr-2903	584	9	curbing	curb	VERB
cblr-2903	584	10	abusive	abusive	ADJ
cblr-2903	584	11	tax	tax	NOUN
cblr-2903	584	12	shelters	shelter	NOUN
cblr-2903	584	13	,	,	PUNCT
cblr-2903	584	14	although	although	SCONJ
cblr-2903	584	15	successful	successful	ADJ
cblr-2903	584	16	in	in	ADP
cblr-2903	584	17	some	some	DET
cblr-2903	584	18	respects	respect	NOUN
cblr-2903	584	19	,	,	PUNCT
cblr-2903	584	20	pose	pose	VERB
cblr-2903	584	21	significant	significant	ADJ
cblr-2903	584	22	problems	problem	NOUN
cblr-2903	584	23	for	for	ADP
cblr-2903	584	24	the	the	DET
cblr-2903	584	25	future	future	NOUN
cblr-2903	584	26	of	of	ADP
cblr-2903	584	27	opining	opine	VERB
cblr-2903	584	28	lawyers	lawyer	NOUN
cblr-2903	584	29	engaged	engage	VERB
cblr-2903	584	30	in	in	ADP
cblr-2903	584	31	legitimate	legitimate	ADJ
cblr-2903	584	32	tax	tax	NOUN
cblr-2903	584	33	planning	planning	NOUN
cblr-2903	584	34	activities	activity	NOUN
cblr-2903	584	35	.	.	PUNCT
cblr-2903	585	1	the	the	DET
cblr-2903	585	2	burdens	burden	NOUN
cblr-2903	585	3	of	of	ADP
cblr-2903	585	4	heightened	heightened	ADJ
cblr-2903	585	5	liability	liability	NOUN
cblr-2903	585	6	undermine	undermine	NOUN
cblr-2903	585	7	lawyers	lawyer	NOUN
cblr-2903	585	8	'	'	PART
cblr-2903	585	9	ability	ability	NOUN
cblr-2903	585	10	to	to	PART
cblr-2903	585	11	add	add	VERB
cblr-2903	585	12	value	value	NOUN
cblr-2903	585	13	in	in	ADP
cblr-2903	585	14	viable	viable	ADJ
cblr-2903	585	15	tax	tax	NOUN
cblr-2903	585	16	planning	planning	NOUN
cblr-2903	585	17	and	and	CCONJ
cblr-2903	585	18	investment	investment	NOUN
cblr-2903	585	19	transactions	transaction	NOUN
cblr-2903	585	20	.	.	PUNCT
cblr-2903	586	1	in	in	ADP
cblr-2903	586	2	addressing	address	VERB
cblr-2903	586	3	these	these	DET
cblr-2903	586	4	issues	issue	NOUN
cblr-2903	586	5	,	,	PUNCT
cblr-2903	586	6	this	this	DET
cblr-2903	586	7	note	note	NOUN
cblr-2903	586	8	considered	consider	VERB
cblr-2903	586	9	recent	recent	ADJ
cblr-2903	586	10	efforts	effort	NOUN
cblr-2903	586	11	aimed	aim	VERB
cblr-2903	586	12	at	at	ADP
cblr-2903	586	13	improving	improve	VERB
cblr-2903	586	14	the	the	DET
cblr-2903	586	15	status	status	NOUN
cblr-2903	586	16	quo	quo	NOUN
cblr-2903	586	17	and	and	CCONJ
cblr-2903	586	18	discussed	discuss	VERB
cblr-2903	586	19	the	the	DET
cblr-2903	586	20	failure	failure	NOUN
cblr-2903	586	21	of	of	ADP
cblr-2903	586	22	these	these	DET
cblr-2903	586	23	measures	measure	NOUN
cblr-2903	586	24	to	to	PART
cblr-2903	586	25	provide	provide	VERB
cblr-2903	586	26	a	a	DET
cblr-2903	586	27	workable	workable	ADJ
cblr-2903	586	28	structure	structure	NOUN
cblr-2903	586	29	going	go	VERB
cblr-2903	586	30	forward	forward	ADV
cblr-2903	586	31	.	.	PUNCT
cblr-2903	587	1	the	the	DET
cblr-2903	587	2	rules	rule	NOUN
cblr-2903	587	3	and	and	CCONJ
cblr-2903	587	4	standards	standard	NOUN
cblr-2903	587	5	should	should	AUX
cblr-2903	587	6	be	be	AUX
cblr-2903	587	7	revised	revise	VERB
cblr-2903	587	8	to	to	PART
cblr-2903	587	9	encourage	encourage	VERB
cblr-2903	587	10	opining	opine	VERB
cblr-2903	587	11	lawyers	lawyer	NOUN
cblr-2903	587	12	to	to	PART
cblr-2903	587	13	give	give	VERB
cblr-2903	587	14	proper	proper	ADJ
cblr-2903	587	15	advice	advice	NOUN
cblr-2903	587	16	,	,	PUNCT
cblr-2903	587	17	rather	rather	ADV
cblr-2903	587	18	than	than	ADP
cblr-2903	587	19	drive	drive	VERB
cblr-2903	587	20	lawyers	lawyer	NOUN
cblr-2903	587	21	away	away	ADV
cblr-2903	587	22	from	from	ADP
cblr-2903	587	23	the	the	DET
cblr-2903	587	24	practice	practice	NOUN
cblr-2903	587	25	altogether.216	altogether.216	VERB
cblr-2903	587	26	the	the	DET
cblr-2903	587	27	proposals	proposal	NOUN
cblr-2903	587	28	suggested	suggest	VERB
cblr-2903	587	29	in	in	ADP
cblr-2903	587	30	part	part	NOUN
cblr-2903	587	31	v	v	ADP
cblr-2903	587	32	of	of	ADP
cblr-2903	587	33	this	this	DET
cblr-2903	587	34	note	note	NOUN
cblr-2903	587	35	seek	seek	VERB
cblr-2903	587	36	to	to	PART
cblr-2903	587	37	provide	provide	VERB
cblr-2903	587	38	a	a	DET
cblr-2903	587	39	proper	proper	ADJ
cblr-2903	587	40	foundation	foundation	NOUN
cblr-2903	587	41	for	for	ADP
cblr-2903	587	42	tax	tax	NOUN
cblr-2903	587	43	shelter	shelter	NOUN
cblr-2903	587	44	standards	standard	NOUN
cblr-2903	587	45	going	go	VERB
cblr-2903	587	46	forward	forward	ADV
cblr-2903	587	47	and	and	CCONJ
cblr-2903	587	48	protect	protect	VERB
cblr-2903	587	49	the	the	DET
cblr-2903	587	50	ability	ability	NOUN
cblr-2903	587	51	of	of	ADP
cblr-2903	587	52	individuals	individual	NOUN
cblr-2903	587	53	and	and	CCONJ
cblr-2903	587	54	corporations	corporation	NOUN
cblr-2903	587	55	to	to	PART
cblr-2903	587	56	seek	seek	VERB
cblr-2903	587	57	sound	sound	ADJ
cblr-2903	587	58	,	,	PUNCT
cblr-2903	587	59	unadulterated	unadulterated	ADJ
cblr-2903	587	60	tax	tax	NOUN
cblr-2903	587	61	advice	advice	NOUN
cblr-2903	587	62	.	.	PUNCT
cblr-2903	588	1	215	215	NUM
cblr-2903	588	2	see	see	NOUN
cblr-2903	588	3	schumacher	schumacher	PROPN
cblr-2903	588	4	,	,	PUNCT
cblr-2903	588	5	supra	supra	PROPN
cblr-2903	588	6	note	note	NOUN
cblr-2903	588	7	4	4	NUM
cblr-2903	588	8	,	,	PUNCT
cblr-2903	588	9	at	at	ADP
cblr-2903	588	10	78	78	NUM
cblr-2903	588	11	.	.	PUNCT
cblr-2903	589	1	216	216	NUM
cblr-2903	589	2	see	see	VERB
cblr-2903	589	3	schumacher	schumacher	PROPN
cblr-2903	589	4	,	,	PUNCT
cblr-2903	589	5	supra	supra	PROPN
cblr-2903	589	6	note	note	NOUN
cblr-2903	589	7	4	4	NUM
cblr-2903	589	8	,	,	PUNCT
cblr-2903	589	9	at	at	ADP
cblr-2903	589	10	35	35	NUM
cblr-2903	589	11	-	-	SYM
cblr-2903	589	12	37	37	NUM
cblr-2903	589	13	.	.	PUNCT
cblr-2903	590	1	no	no	INTJ
cblr-2903	590	2	.	.	PUNCT
cblr-2903	591	1	1:258	1:258	NUM
cblr-2903	591	2	]	]	X
cblr-2903	591	3	295	295	NUM