id	sid	eid	entity	type
taxlaw-13766	1	1	eric	PERSON
taxlaw-13766	1	2	irs	ORG
taxlaw-13766	2	1	one	CARDINAL
taxlaw-13766	4	1	first	ORDINAL
taxlaw-13766	4	2	second	ORDINAL
taxlaw-13766	7	1	university of michigan law school	ORG
taxlaw-13766	8	1	anne alstott	PERSON
taxlaw-13766	8	2	reuven avi-yonah	PERSON
taxlaw-13766	8	3	william eskridge	PERSON
taxlaw-13766	8	4	ari glogower	PERSON
taxlaw-13766	8	5	jacob goldin	PERSON
taxlaw-13766	8	6	richard kaplan	PERSON
taxlaw-13766	8	7	ariel jurow kleiman	PERSON
taxlaw-13766	8	8	robert lawless	PERSON
taxlaw-13766	8	9	the university of illinois	ORG
taxlaw-13766	8	10	university of michigan	ORG
taxlaw-13766	8	11	2024	CARDINAL
taxlaw-13766	8	12	michigan	GPE
taxlaw-13766	9	1	the columbia journal of tax law	ORG
taxlaw-13766	10	1	87	CARDINAL
taxlaw-13766	10	2	i. introduction	PERSON
taxlaw-13766	10	3	88 ii	CARDINAL
taxlaw-13766	11	1	irs	ORG
taxlaw-13766	11	2	89	CARDINAL
taxlaw-13766	12	1	91 1	CARDINAL
taxlaw-13766	13	1	92 2	CARDINAL
taxlaw-13766	14	1	93 3	CARDINAL
taxlaw-13766	15	1	94	CARDINAL
taxlaw-13766	16	1	96 1	CARDINAL
taxlaw-13766	16	2	97 2	CARDINAL
taxlaw-13766	16	3	98 3	CARDINAL
taxlaw-13766	16	4	100 ii	QUANTITY
taxlaw-13766	18	1	104 a.	PERSON
taxlaw-13766	20	1	104 1	CARDINAL
taxlaw-13766	21	1	105 2	CARDINAL
taxlaw-13766	22	1	105 3	CARDINAL
taxlaw-13766	23	1	107	CARDINAL
taxlaw-13766	24	1	109 1	CARDINAL
taxlaw-13766	25	1	109 2	CARDINAL
taxlaw-13766	25	2	111 iii.	PERSON
taxlaw-13766	26	1	114	CARDINAL
taxlaw-13766	26	2	115	CARDINAL
taxlaw-13766	28	1	117 1	CARDINAL
taxlaw-13766	29	1	117 2	CARDINAL
taxlaw-13766	29	2	119 3	CARDINAL
taxlaw-13766	30	1	120	CARDINAL
taxlaw-13766	31	1	124	CARDINAL
taxlaw-13766	31	2	a.	PERSON
taxlaw-13766	31	3	125	CARDINAL
taxlaw-13766	31	4	127	CARDINAL
taxlaw-13766	31	5	127 vi.	PERSON
taxlaw-13766	31	6	129 88 columbia	PERCENT
taxlaw-13766	33	1	16:2	CARDINAL
taxlaw-13766	33	2	i.	PERSON
taxlaw-13766	34	1	congress	ORG
taxlaw-13766	35	1	16th	ORDINAL
taxlaw-13766	35	2	congress	ORG
taxlaw-13766	35	3	irs	ORG
taxlaw-13766	39	1	1964	DATE
taxlaw-13766	39	2	irs	ORG
taxlaw-13766	39	3	irs	ORG
taxlaw-13766	39	4	1979	DATE
taxlaw-13766	41	1	1	CARDINAL
taxlaw-13766	41	2	u.s.	GPE
taxlaw-13766	42	1	1.	CARDINAL
taxlaw-13766	42	2	2	CARDINAL
taxlaw-13766	42	3	u.s.	GPE
taxlaw-13766	45	1	3 for fiscal year	DATE
taxlaw-13766	45	2	2023	CARDINAL
taxlaw-13766	45	3	irs	ORG
taxlaw-13766	45	4	271.5 million	CARDINAL
taxlaw-13766	45	5	almost $4.7 trillion	MONEY
taxlaw-13766	46	1	soi tax states	ORG
taxlaw-13766	46	2	irs	ORG
taxlaw-13766	46	3	aug. 22	DATE
taxlaw-13766	46	4	2024	DATE
taxlaw-13766	48	1	4	CARDINAL
taxlaw-13766	48	2	reuven avi-yonah	PERSON
taxlaw-13766	48	3	three	CARDINAL
taxlaw-13766	48	4	60	CARDINAL
taxlaw-13766	48	5	1	CARDINAL
taxlaw-13766	51	1	reuven avi-yonah & yoseph	PERSON
taxlaw-13766	51	2	1	CARDINAL
taxlaw-13766	52	1	l. rev	PERSON
taxlaw-13766	52	2	1	CARDINAL
taxlaw-13766	52	3	3	CARDINAL
taxlaw-13766	52	4	2023	CARDINAL
taxlaw-13766	56	1	1979	DATE
taxlaw-13766	56	2	2020	DATE
taxlaw-13766	58	1	nov. 14	DATE
taxlaw-13766	58	2	2023	CARDINAL
taxlaw-13766	59	1	https://perma.cc/97yc-6yxl	ORG
taxlaw-13766	59	2	u.s.	GPE
taxlaw-13766	60	1	6	CARDINAL
taxlaw-13766	60	2	daniel hemel et al.	PERSON
taxlaw-13766	60	3	6	CARDINAL
taxlaw-13766	61	1	l. & econ	ORG
taxlaw-13766	61	2	938	CARDINAL
taxlaw-13766	61	3	2021	DATE
taxlaw-13766	63	1	7	CARDINAL
taxlaw-13766	63	2	treasury	ORG
taxlaw-13766	63	3	publ’n 1104	DATE
taxlaw-13766	63	4	1979	DATE
taxlaw-13766	64	1	https://www.irs.gov/statistics/soi-tax-stats-irs-data-book https://www.jct.gov/operations/revenue-estimating/ https://www.jct.gov/operations/revenue-estimating/	ORG
taxlaw-13766	65	1	89	CARDINAL
taxlaw-13766	65	2	irs	ORG
taxlaw-13766	66	1	two	CARDINAL
taxlaw-13766	69	1	first	ORDINAL
taxlaw-13766	69	2	three	CARDINAL
taxlaw-13766	70	1	irs	ORG
taxlaw-13766	77	1	irs	ORG
taxlaw-13766	77	2	oakland athletics	ORG
taxlaw-13766	77	3	billy beane	PERSON
taxlaw-13766	77	4	a decade and a half 8	DATE
taxlaw-13766	77	5	16th century	DATE
taxlaw-13766	78	1	matthew cornell	PERSON
taxlaw-13766	79	1	july 30, 2007	DATE
taxlaw-13766	82	1	doreen massey &	ORG
taxlaw-13766	82	2	john allen eds.	PERSON
taxlaw-13766	82	3	2010	DATE
taxlaw-13766	83	1	19th century	DATE
taxlaw-13766	83	2	kelvin	PERSON
taxlaw-13766	84	1	d.	NORP
taxlaw-13766	84	2	han	NORP
taxlaw-13766	84	3	van der zee	PERSON
taxlaw-13766	84	4	2001	DATE
taxlaw-13766	85	1	9	CARDINAL
taxlaw-13766	85	2	leon ho	PERSON
taxlaw-13766	85	3	5	CARDINAL
taxlaw-13766	85	4	aug. 10	DATE
taxlaw-13766	85	5	2023	CARDINAL
taxlaw-13766	86	1	10	CARDINAL
taxlaw-13766	86	2	michael lewis	PERSON
taxlaw-13766	86	3	2003	DATE
taxlaw-13766	87	1	90	CARDINAL
taxlaw-13766	87	2	columbia journal of tax	ORG
taxlaw-13766	89	1	16:2	CARDINAL
taxlaw-13766	90	1	bill tayler	PERSON
taxlaw-13766	91	1	one	CARDINAL
taxlaw-13766	91	2	daily	DATE
taxlaw-13766	91	3	measure.15	PERSON
taxlaw-13766	92	1	1963	DATE
taxlaw-13766	92	2	mollie orshansky	PERSON
taxlaw-13766	92	3	1965	DATE
taxlaw-13766	92	4	johnson	PERSON
taxlaw-13766	92	5	1969	DATE
taxlaw-13766	92	6	orshanky	ORG
taxlaw-13766	92	7	first	ORDINAL
taxlaw-13766	92	8	the first years	DATE
taxlaw-13766	92	9	15.6%	PERCENT
taxlaw-13766	92	10	1965	DATE
taxlaw-13766	92	11	11.9%	PERCENT
taxlaw-13766	92	12	1972.18	CARDINAL
taxlaw-13766	93	1	11	CARDINAL
taxlaw-13766	93	2	camille gonzalez	PERSON
taxlaw-13766	93	3	aug. 21, 2018	DATE
taxlaw-13766	94	1	12	CARDINAL
taxlaw-13766	94	2	christie allen	PERSON
taxlaw-13766	94	3	byu marriott sch	ORG
taxlaw-13766	95	1	fac	ORG
taxlaw-13766	96	1	rsch	GPE
taxlaw-13766	97	1	oct. 28	DATE
taxlaw-13766	97	2	2022	CARDINAL
taxlaw-13766	99	1	13	CARDINAL
taxlaw-13766	99	2	william tayler et al.	PERSON
taxlaw-13766	99	3	amer	PERSON
taxlaw-13766	100	1	j. health behav	PERSON
taxlaw-13766	101	1	347	CARDINAL
taxlaw-13766	101	2	2022	CARDINAL
taxlaw-13766	102	1	14	CARDINAL
taxlaw-13766	102	2	michael rosenwald	PERSON
taxlaw-13766	103	1	26, 2008	DATE
taxlaw-13766	104	1	sarah darby	PERSON
taxlaw-13766	105	1	jim mccambridge et al	PERSON
taxlaw-13766	105	2	67	CARDINAL
taxlaw-13766	105	3	267	CARDINAL
taxlaw-13766	105	4	267	CARDINAL
taxlaw-13766	105	5	2014	DATE
taxlaw-13766	106	1	16	CARDINAL
taxlaw-13766	106	2	gordon fisher	PERSON
taxlaw-13766	106	3	mollie orshansky	PERSON
taxlaw-13766	106	4	68(3	CARDINAL
taxlaw-13766	107	1	sec	ORG
taxlaw-13766	107	2	bull	PERSON
taxlaw-13766	108	1	dec., 2008	DATE
taxlaw-13766	108	2	https://www.ssa.gov/policy/docs/ssb/v68n3/v68n3p79.html	GPE
taxlaw-13766	110	1	17	CARDINAL
taxlaw-13766	110	2	matthew desmond	PERSON
taxlaw-13766	110	3	america	GPE
taxlaw-13766	110	4	n.y.	GPE
taxlaw-13766	111	1	apr. 3	DATE
taxlaw-13766	111	2	2023	CARDINAL
taxlaw-13766	112	1	dylan matthews	PERSON
taxlaw-13766	112	2	america	GPE
taxlaw-13766	112	3	vox	ORG
taxlaw-13766	112	4	mar. 10	DATE
taxlaw-13766	112	5	2023	CARDINAL
taxlaw-13766	114	1	18	CARDINAL
taxlaw-13766	114	2	robert haveman et al	PERSON
taxlaw-13766	114	3	j. pol’y analysis &	ORG
taxlaw-13766	115	1	593	CARDINAL
taxlaw-13766	115	2	600	CARDINAL
taxlaw-13766	115	3	2015	CARDINAL
taxlaw-13766	116	1	https://www.ssa.gov/policy/docs/ssb/v68n3/v68n3p79.html	GPE
taxlaw-13766	116	2	91	CARDINAL
taxlaw-13766	118	1	american	NORP
taxlaw-13766	119	1	the new economics foundation sums	ORG
taxlaw-13766	123	1	irs	ORG
taxlaw-13766	126	1	2021	DATE
taxlaw-13766	126	2	an estimated $4.57 trillion	MONEY
taxlaw-13766	126	3	dollars.24	GPE
taxlaw-13766	126	4	irs	ORG
taxlaw-13766	126	5	approximately $3.88	MONEY
taxlaw-13766	126	6	about $688 billion	MONEY
taxlaw-13766	126	7	15%	PERCENT
taxlaw-13766	126	8	a given tax year	DATE
taxlaw-13766	126	9	that year	DATE
taxlaw-13766	127	1	irs	ORG
taxlaw-13766	128	1	2021	CARDINAL
taxlaw-13766	128	2	irs	ORG
taxlaw-13766	128	3	19	CARDINAL
taxlaw-13766	128	4	paul zak	PERSON
taxlaw-13766	129	1	jul. 4, 2013	DATE
taxlaw-13766	129	2	https://drucker.institute/thedx/measurement-myopia/	PERSON
taxlaw-13766	131	1	20	CARDINAL
taxlaw-13766	131	2	mark aleynick et al.	PERSON
taxlaw-13766	131	3	today	DATE
taxlaw-13766	131	4	univ	NORP
taxlaw-13766	132	1	2	CARDINAL
taxlaw-13766	132	2	2012	DATE
taxlaw-13766	133	1	21	CARDINAL
taxlaw-13766	133	2	amy finn et al	PERSON
taxlaw-13766	133	3	25(3	CARDINAL
taxlaw-13766	134	1	sci	ORG
taxlaw-13766	135	1	736	CARDINAL
taxlaw-13766	135	2	742	CARDINAL
taxlaw-13766	135	3	2014	DATE
taxlaw-13766	138	1	t6	ORG
taxlaw-13766	138	2	22	CARDINAL
taxlaw-13766	138	3	lawlor et al.	PERSON
taxlaw-13766	139	1	seven	CARDINAL
taxlaw-13766	139	2	2	CARDINAL
taxlaw-13766	139	3	2009	DATE
taxlaw-13766	140	1	23	CARDINAL
taxlaw-13766	140	2	gemmell &	ORG
taxlaw-13766	140	3	john hasseldine	PERSON
taxlaw-13766	140	4	20	CARDINAL
taxlaw-13766	140	5	203	CARDINAL
taxlaw-13766	140	6	204	CARDINAL
taxlaw-13766	140	7	2013	DATE
taxlaw-13766	141	1	24	CARDINAL
taxlaw-13766	141	2	melanie krause et al	PERSON
taxlaw-13766	141	3	irs	ORG
taxlaw-13766	141	4	applied analytics & statistics	ORG
taxlaw-13766	141	5	years 2020 & 2021 8 (oct. 2023	DATE
taxlaw-13766	142	1	25	CARDINAL
taxlaw-13766	143	1	26	CARDINAL
taxlaw-13766	143	2	james m. bickley	PERSON
taxlaw-13766	145	1	1	CARDINAL
taxlaw-13766	145	2	feb. 16, 2007	DATE
taxlaw-13766	146	1	27	CARDINAL
taxlaw-13766	147	1	92	CARDINAL
taxlaw-13766	149	1	16:2	CARDINAL
taxlaw-13766	149	2	$63 billion	MONEY
taxlaw-13766	149	3	irs	ORG
taxlaw-13766	149	4	625	MONEY
taxlaw-13766	149	5	the two and a half decades	DATE
taxlaw-13766	149	6	1964	DATE
taxlaw-13766	149	7	irs	ORG
taxlaw-13766	149	8	three	CARDINAL
taxlaw-13766	149	9	1979, 1983	DATE
taxlaw-13766	149	10	1988	DATE
taxlaw-13766	149	11	march 1988	DATE
taxlaw-13766	149	12	the senate budget committee	ORG
taxlaw-13766	149	13	jennie	PERSON
taxlaw-13766	149	14	irs	ORG
taxlaw-13766	149	15	irs	ORG
taxlaw-13766	149	16	irs	ORG
taxlaw-13766	150	1	as early as 1989.31	DATE
taxlaw-13766	150	2	the american bar association	ORG
taxlaw-13766	150	3	july 1987	DATE
taxlaw-13766	150	4	today	DATE
taxlaw-13766	150	5	irs	ORG
taxlaw-13766	150	6	annual	DATE
taxlaw-13766	150	7	biden	PERSON
taxlaw-13766	150	8	10%	PERCENT
taxlaw-13766	150	9	the next decade	DATE
taxlaw-13766	150	10	2021	CARDINAL
taxlaw-13766	150	11	american	NORP
taxlaw-13766	150	12	newspapers.35 1	DATE
taxlaw-13766	151	1	irs	ORG
taxlaw-13766	151	2	two	CARDINAL
taxlaw-13766	152	1	five 28	DATE
taxlaw-13766	152	2	krause et al.	PERSON
taxlaw-13766	152	3	24	CARDINAL
taxlaw-13766	153	1	2019	DATE
taxlaw-13766	153	2	1 percent	PERCENT
taxlaw-13766	153	3	2008-2010	DATE
taxlaw-13766	154	1	about 82 percent	PERCENT
taxlaw-13766	154	2	irs	ORG
taxlaw-13766	155	1	james r. mctigue	PERSON
taxlaw-13766	155	2	jr.	PERSON
taxlaw-13766	155	3	u.s.	GPE
taxlaw-13766	156	1	2	CARDINAL
taxlaw-13766	156	2	2019	DATE
taxlaw-13766	157	1	29	CARDINAL
taxlaw-13766	158	1	the internal revenue service	ORG
taxlaw-13766	158	2	100th	ORDINAL
taxlaw-13766	159	1	88-22	CARDINAL
taxlaw-13766	159	2	1988	DATE
taxlaw-13766	159	3	jennie s. stathis	PERSON
taxlaw-13766	160	1	30	CARDINAL
taxlaw-13766	161	1	2	CARDINAL
taxlaw-13766	161	2	tom	DATE
taxlaw-13766	161	3	weiksnar & todd van valkenburg	ORG
taxlaw-13766	161	4	6	CARDINAL
taxlaw-13766	161	5	akron	ORG
taxlaw-13766	161	6	165	CARDINAL
taxlaw-13766	161	7	166	CARDINAL
taxlaw-13766	161	8	1989	DATE
taxlaw-13766	162	1	american	NORP
taxlaw-13766	163	1	32	CARDINAL
taxlaw-13766	165	1	irs	ORG
taxlaw-13766	165	2	https://www.irs.gov/statistics/irs-the-tax-gap	ORG
taxlaw-13766	166	1	oct. 10	DATE
taxlaw-13766	166	2	2024	DATE
taxlaw-13766	168	1	34	CARDINAL
taxlaw-13766	168	2	u.s. dep’t	GPE
taxlaw-13766	168	3	american	NORP
taxlaw-13766	168	4	13	CARDINAL
taxlaw-13766	168	5	2021	CARDINAL
taxlaw-13766	169	1	35	CARDINAL
taxlaw-13766	169	2	americans	NORP
taxlaw-13766	169	3	a record $688 billion	MONEY
taxlaw-13766	170	1	irs	ORG
taxlaw-13766	171	1	wall st	PERSON
taxlaw-13766	171	2	j.	PERSON
taxlaw-13766	171	3	oct. 12	DATE
taxlaw-13766	171	4	2023	CARDINAL
taxlaw-13766	171	5	alan rappeport	PERSON
taxlaw-13766	171	6	$1 trillion	MONEY
taxlaw-13766	172	1	n.y.	GPE
taxlaw-13766	172	2	apr. 13	DATE
taxlaw-13766	172	3	2021	CARDINAL
taxlaw-13766	172	4	lawrence summers & natasha	ORG
taxlaw-13766	172	5	irs	ORG
taxlaw-13766	172	6	billions	CARDINAL
taxlaw-13766	175	1	june 22, 2020	DATE
taxlaw-13766	175	2	https://www.irs.gov/statistics/irs-the-tax-gap	ORG
taxlaw-13766	175	3	https://www.wsj.com/personal-finance/taxes/americans-failed-to-pay-a-record-688-billion-in-taxes-the-irs-says-that-will-change-631ce518 https://www.wsj.com/personal-finance/taxes/americans-failed-to-pay-a-record-688-billion-in-taxes-the-irs-says-that-will-change-631ce518 https://www.washingtonpost.com/opinions/2020/06/22/how-irs-could-fix-tax-gap/ https://www.washingtonpost.com/opinions/2020/06/22/how-irs-could-fix-tax-gap/	PERSON
taxlaw-13766	176	1	93	CARDINAL
taxlaw-13766	176	2	irs	ORG
taxlaw-13766	176	3	taxes.36	CARDINAL
taxlaw-13766	176	4	irs	ORG
taxlaw-13766	176	5	three	CARDINAL
taxlaw-13766	176	6	task.)38	ORG
taxlaw-13766	176	7	56%).39	CARDINAL
taxlaw-13766	176	8	$396 billion	MONEY
taxlaw-13766	176	9	$688 billion	MONEY
taxlaw-13766	176	10	gao	PERSON
taxlaw-13766	176	11	57%	PERCENT
taxlaw-13766	176	12	only 1%	PERCENT
taxlaw-13766	176	13	18%	PERCENT
taxlaw-13766	176	14	gao	PERSON
taxlaw-13766	176	15	30%	PERCENT
taxlaw-13766	176	16	just over three-quarters	CARDINAL
taxlaw-13766	176	17	76%	PERCENT
taxlaw-13766	176	18	irs	ORG
taxlaw-13766	176	19	$80 billion	MONEY
taxlaw-13766	176	20	2	CARDINAL
taxlaw-13766	176	21	irs	ORG
taxlaw-13766	176	22	irs	ORG
taxlaw-13766	176	23	the 1990s	DATE
taxlaw-13766	176	24	congress	ORG
taxlaw-13766	176	25	irs	ORG
taxlaw-13766	176	26	irs	ORG
taxlaw-13766	177	1	”45	ORG
taxlaw-13766	177	2	irs	ORG
taxlaw-13766	178	1	irs	ORG
taxlaw-13766	178	2	36	CARDINAL
taxlaw-13766	178	3	krause et al.	PERSON
taxlaw-13766	178	4	24	CARDINAL
taxlaw-13766	178	5	13	CARDINAL
taxlaw-13766	178	6	37	CARDINAL
taxlaw-13766	179	1	9	CARDINAL
taxlaw-13766	179	2	38	CARDINAL
taxlaw-13766	179	3	mazur & alan plumley	ORG
taxlaw-13766	179	4	60	CARDINAL
taxlaw-13766	180	1	j. 569	PERSON
taxlaw-13766	180	2	2007	DATE
taxlaw-13766	181	1	39	CARDINAL
taxlaw-13766	181	2	u.s.	GPE
taxlaw-13766	182	1	gao 23-106448	PERSON
taxlaw-13766	182	2	1	CARDINAL
taxlaw-13766	182	3	2023	CARDINAL
taxlaw-13766	183	1	40	CARDINAL
taxlaw-13766	183	2	krause et al.	PERSON
taxlaw-13766	183	3	24	CARDINAL
taxlaw-13766	183	4	10	CARDINAL
taxlaw-13766	183	5	41	CARDINAL
taxlaw-13766	183	6	u.s.	GPE
taxlaw-13766	184	1	gao 24-105281	PERSON
taxlaw-13766	184	2	treasury	ORG
taxlaw-13766	184	3	irs	ORG
taxlaw-13766	184	4	21	CARDINAL
taxlaw-13766	184	5	2023	CARDINAL
taxlaw-13766	185	1	42	CARDINAL
taxlaw-13766	186	1	22	DATE
taxlaw-13766	187	1	43	CARDINAL
taxlaw-13766	188	1	1	CARDINAL
taxlaw-13766	188	2	44	CARDINAL
taxlaw-13766	188	3	26	CARDINAL
taxlaw-13766	188	4	1	CARDINAL
taxlaw-13766	188	5	45	CARDINAL
taxlaw-13766	190	1	2	CARDINAL
taxlaw-13766	190	2	94	CARDINAL
taxlaw-13766	190	3	columbia journal of tax	ORG
taxlaw-13766	191	1	16:2	CARDINAL
taxlaw-13766	191	2	daniel hemel et al	PERSON
taxlaw-13766	191	3	irs	ORG
taxlaw-13766	192	1	irs	ORG
taxlaw-13766	193	1	one	CARDINAL
taxlaw-13766	193	2	nrp	GPE
taxlaw-13766	193	3	dce	NORP
taxlaw-13766	193	4	dce	NORP
taxlaw-13766	193	5	irs	ORG
taxlaw-13766	193	6	2023	CARDINAL
taxlaw-13766	193	7	years 2020	DATE
taxlaw-13766	193	8	2021.50	CARDINAL
taxlaw-13766	193	9	2021	DATE
taxlaw-13766	193	10	$688 billion	MONEY
taxlaw-13766	193	11	$87 billion	MONEY
taxlaw-13766	193	12	year 2020’s	DATE
taxlaw-13766	193	13	$601 billion	MONEY
taxlaw-13766	193	14	2016	DATE
taxlaw-13766	193	15	irs	ORG
taxlaw-13766	193	16	$458 billion	MONEY
taxlaw-13766	193	17	years 2008 to 2010	DATE
taxlaw-13766	193	18	2022	CARDINAL
taxlaw-13766	193	19	$496 billion	MONEY
taxlaw-13766	193	20	2014	DATE
taxlaw-13766	193	21	2016.52	CARDINAL
taxlaw-13766	193	22	approximately 15%	PERCENT
taxlaw-13766	195	1	irs	ORG
taxlaw-13766	196	1	leandra lederman	PERSON
taxlaw-13766	196	2	the tax year	DATE
taxlaw-13766	197	1	third	ORDINAL
taxlaw-13766	199	1	98.8%	PERCENT
taxlaw-13766	199	2	47	CARDINAL
taxlaw-13766	199	3	6	CARDINAL
taxlaw-13766	199	4	3	CARDINAL
taxlaw-13766	199	5	48	DATE
taxlaw-13766	200	1	7	CARDINAL
taxlaw-13766	200	2	49	DATE
taxlaw-13766	201	1	8	CARDINAL
taxlaw-13766	201	2	50	CARDINAL
taxlaw-13766	201	3	krause et al.	PERSON
taxlaw-13766	201	4	24	CARDINAL
taxlaw-13766	201	5	4	CARDINAL
taxlaw-13766	201	6	51	CARDINAL
taxlaw-13766	202	1	7	CARDINAL
taxlaw-13766	202	2	52	CARDINAL
taxlaw-13766	202	3	supra	PERSON
taxlaw-13766	202	4	28	CARDINAL
taxlaw-13766	202	5	2	CARDINAL
taxlaw-13766	202	6	u.s.	GPE
taxlaw-13766	203	1	gao 24-105281	PERSON
taxlaw-13766	203	2	treasury	ORG
taxlaw-13766	203	3	irs	ORG
taxlaw-13766	203	4	2023	CARDINAL
taxlaw-13766	204	1	53	CARDINAL
taxlaw-13766	204	2	demian brady & andrew wilford	ORG
taxlaw-13766	204	3	national taxpayers union	ORG
taxlaw-13766	204	4	4	CARDINAL
taxlaw-13766	204	5	2024	DATE
taxlaw-13766	204	6	https://www.ntu.org/foundation/detail/minding-the-gap-recommendations-forassessing-addressing-and-ameliorating-the-tax-gap	GPE
taxlaw-13766	206	1	supra	PERSON
taxlaw-13766	206	2	28	CARDINAL
taxlaw-13766	206	3	16	DATE
taxlaw-13766	206	4	irs	ORG
taxlaw-13766	207	1	the past three decades	DATE
taxlaw-13766	208	1	54	CARDINAL
taxlaw-13766	208	2	leandra lederman	PERSON
taxlaw-13766	208	3	78	CARDINAL
taxlaw-13766	208	4	fordham l. rev	PERSON
taxlaw-13766	208	5	1733	DATE
taxlaw-13766	208	6	1735	CARDINAL
taxlaw-13766	208	7	2010	DATE
taxlaw-13766	209	1	2025	CARDINAL
taxlaw-13766	209	2	95	CARDINAL
taxlaw-13766	209	3	95.5%	PERCENT
taxlaw-13766	209	4	third	ORDINAL
taxlaw-13766	209	5	91.4%	PERCENT
taxlaw-13766	209	6	only 46.1%	PERCENT
taxlaw-13766	209	7	withholding.55	ORG
taxlaw-13766	210	1	gao	PERSON
taxlaw-13766	212	1	1987	DATE
taxlaw-13766	212	2	american bar association	ORG
taxlaw-13766	212	3	weiksnar	GPE
taxlaw-13766	212	4	irs	ORG
taxlaw-13766	212	5	third	ORDINAL
taxlaw-13766	213	1	”57	PERSON
taxlaw-13766	213	2	empirics	ORG
taxlaw-13766	213	3	between a given year	DATE
taxlaw-13766	213	4	irs	ORG
taxlaw-13766	213	5	year	DATE
taxlaw-13766	213	6	several years	DATE
taxlaw-13766	218	1	55	CARDINAL
taxlaw-13766	218	2	1738	DATE
taxlaw-13766	219	1	56	CARDINAL
taxlaw-13766	219	2	u.s.	GPE
taxlaw-13766	219	3	39	CARDINAL
taxlaw-13766	219	4	2-3	DATE
taxlaw-13766	219	5	57	CARDINAL
taxlaw-13766	219	6	weiksnar & van valkenburg	ORG
taxlaw-13766	219	7	31	CARDINAL
taxlaw-13766	219	8	173	CARDINAL
taxlaw-13766	221	1	174	CARDINAL
taxlaw-13766	222	1	59	CARDINAL
taxlaw-13766	222	2	hemel et al.	PERSON
taxlaw-13766	222	3	6	CARDINAL
taxlaw-13766	222	4	5	CARDINAL
taxlaw-13766	222	5	60	CARDINAL
taxlaw-13766	223	1	25	DATE
taxlaw-13766	224	1	4	CARDINAL
taxlaw-13766	224	2	62	CARDINAL
taxlaw-13766	224	3	neil warren	PERSON
taxlaw-13766	224	4	unsw business school	ORG
taxlaw-13766	224	5	10	CARDINAL
taxlaw-13766	224	6	5, 2018	DATE
taxlaw-13766	226	1	63	CARDINAL
taxlaw-13766	226	2	supra	PERSON
taxlaw-13766	226	3	28	CARDINAL
taxlaw-13766	226	4	8	CARDINAL
taxlaw-13766	227	1	96	CARDINAL
taxlaw-13766	227	2	columbia journal of tax	ORG
taxlaw-13766	228	1	16:2	CARDINAL
taxlaw-13766	228	2	vettori	PERSON
taxlaw-13766	229	1	irs	ORG
taxlaw-13766	229	2	logue	PERSON
taxlaw-13766	229	3	irs	ORG
taxlaw-13766	230	1	gao	PERSON
taxlaw-13766	230	2	congress	ORG
taxlaw-13766	230	3	irs	ORG
taxlaw-13766	234	1	1979.70	CARDINAL
taxlaw-13766	234	2	the treasury department’s	ORG
taxlaw-13766	234	3	congress	ORG
taxlaw-13766	234	4	amendments.72	ORG
taxlaw-13766	234	5	64	CARDINAL
taxlaw-13766	234	6	kyle d. logue &	PERSON
taxlaw-13766	234	7	gustavo g. vettori	PERSON
taxlaw-13766	234	8	2	CARDINAL
taxlaw-13766	235	1	j. tax l. 100	PERSON
taxlaw-13766	235	2	113	CARDINAL
taxlaw-13766	235	3	2011	DATE
taxlaw-13766	236	1	65	CARDINAL
taxlaw-13766	236	2	supra	PERSON
taxlaw-13766	236	3	28	CARDINAL
taxlaw-13766	236	4	8	CARDINAL
taxlaw-13766	237	1	66	CARDINAL
taxlaw-13766	237	2	logue & vettori	ORG
taxlaw-13766	237	3	supra	PERSON
taxlaw-13766	237	4	64	CARDINAL
taxlaw-13766	237	5	114	CARDINAL
taxlaw-13766	238	1	67	CARDINAL
taxlaw-13766	238	2	supra	PERSON
taxlaw-13766	238	3	62	CARDINAL
taxlaw-13766	238	4	27	CARDINAL
taxlaw-13766	239	1	68	CARDINAL
taxlaw-13766	239	2	logue & vettori	ORG
taxlaw-13766	239	3	supra	PERSON
taxlaw-13766	239	4	64	CARDINAL
taxlaw-13766	239	5	129	CARDINAL
taxlaw-13766	240	1	69	CARDINAL
taxlaw-13766	240	2	supra	PERSON
taxlaw-13766	240	3	28	CARDINAL
taxlaw-13766	240	4	18	CARDINAL
taxlaw-13766	240	5	70	CARDINAL
taxlaw-13766	240	6	1975	DATE
taxlaw-13766	240	7	michael graetz	PERSON
taxlaw-13766	241	1	michael j. graetz	PERSON
taxlaw-13766	241	2	4	CARDINAL
taxlaw-13766	241	3	j.	PERSON
taxlaw-13766	242	1	351	CARDINAL
taxlaw-13766	242	2	351	CARDINAL
taxlaw-13766	242	3	1975	DATE
taxlaw-13766	243	1	71	CARDINAL
taxlaw-13766	243	2	u.s.	GPE
taxlaw-13766	243	3	treasury	ORG
taxlaw-13766	244	1	72	CARDINAL
taxlaw-13766	247	1	97	CARDINAL
taxlaw-13766	247	2	1995	DATE
taxlaw-13766	247	3	the american enterprise institute	ORG
taxlaw-13766	247	4	300	CARDINAL
taxlaw-13766	247	5	1	CARDINAL
taxlaw-13766	248	1	ari glogower	PERSON
taxlaw-13766	248	2	spending.74	PERSON
taxlaw-13766	248	3	2009	DATE
taxlaw-13766	248	4	about 8.5%.75	CARDINAL
taxlaw-13766	248	5	murphy	PERSON
taxlaw-13766	248	6	nagel	PERSON
taxlaw-13766	252	1	two	CARDINAL
taxlaw-13766	252	2	10,000	CARDINAL
taxlaw-13766	252	3	2,000	CARDINAL
taxlaw-13766	253	1	3,000	CARDINAL
taxlaw-13766	253	2	200	CARDINAL
taxlaw-13766	254	1	3,200	CARDINAL
taxlaw-13766	254	2	3,000	CARDINAL
taxlaw-13766	254	3	200	CARDINAL
taxlaw-13766	255	1	2,800	CARDINAL
taxlaw-13766	256	1	2,400	CARDINAL
taxlaw-13766	256	2	600	CARDINAL
taxlaw-13766	257	1	600	CARDINAL
taxlaw-13766	257	2	800	CARDINAL
taxlaw-13766	257	3	1,400.78	CARDINAL
taxlaw-13766	257	4	73	CARDINAL
taxlaw-13766	257	5	ctr	GPE
taxlaw-13766	259	1	david e. bradford	PERSON
taxlaw-13766	261	1	inst	PERSON
taxlaw-13766	261	2	1995	DATE
taxlaw-13766	262	1	74 ari glogower	QUANTITY
taxlaw-13766	262	2	48	CARDINAL
taxlaw-13766	262	3	byu l. rev	PERSON
taxlaw-13766	262	4	1697, 170304	DATE
taxlaw-13766	262	5	2023	CARDINAL
taxlaw-13766	263	1	75	CARDINAL
taxlaw-13766	263	2	david kamin	PERSON
taxlaw-13766	263	3	66	CARDINAL
taxlaw-13766	263	4	593	CARDINAL
taxlaw-13766	263	5	595	CARDINAL
taxlaw-13766	263	6	2013	DATE
taxlaw-13766	264	1	76	CARDINAL
taxlaw-13766	264	2	liam murphy & thomas nagel	ORG
taxlaw-13766	264	3	8	CARDINAL
taxlaw-13766	264	4	1st	ORDINAL
taxlaw-13766	264	5	2002	DATE
taxlaw-13766	266	1	74	CARDINAL
taxlaw-13766	266	2	1739-40	DATE
taxlaw-13766	267	1	77	CARDINAL
taxlaw-13766	267	2	thomas hobbes	PERSON
taxlaw-13766	267	3	st.	GPE
taxlaw-13766	267	4	paul	PERSON
taxlaw-13766	267	5	andrew crooke 1651	PERSON
taxlaw-13766	267	6	https://www.gutenberg.org/files/3207/3207-h/3207-h.htm	DATE
taxlaw-13766	271	1	98	CARDINAL
taxlaw-13766	273	1	16:2	CARDINAL
taxlaw-13766	277	1	half	CARDINAL
taxlaw-13766	278	1	2.	CARDINAL
taxlaw-13766	280	1	two	CARDINAL
taxlaw-13766	282	1	the united states	GPE
taxlaw-13766	282	2	slightly.79	NORP
taxlaw-13766	282	3	jonathan hopkin	PERSON
taxlaw-13766	282	4	one	CARDINAL
taxlaw-13766	282	5	the united states.80	ORG
taxlaw-13766	282	6	oecd	ORG
taxlaw-13766	282	7	u.s.	GPE
taxlaw-13766	282	8	two	CARDINAL
taxlaw-13766	283	1	burden.81 alesina	GPE
taxlaw-13766	283	2	the united states	GPE
taxlaw-13766	284	1	american	NORP
taxlaw-13766	285	1	79	CARDINAL
taxlaw-13766	285	2	vivekian ashok et al.	PERSON
taxlaw-13766	285	3	2015	CARDINAL
taxlaw-13766	286	1	367	CARDINAL
taxlaw-13766	286	2	367	CARDINAL
taxlaw-13766	286	3	80	CARDINAL
taxlaw-13766	286	4	jonathan hopkin	PERSON
taxlaw-13766	286	5	2	CARDINAL
taxlaw-13766	287	1	4 (2022	CARDINAL
taxlaw-13766	288	1	81	CARDINAL
taxlaw-13766	289	1	5	CARDINAL
taxlaw-13766	289	2	82	CARDINAL
taxlaw-13766	289	3	alberto alesina	PERSON
taxlaw-13766	289	4	108	CARDINAL
taxlaw-13766	291	1	rev	PERSON
taxlaw-13766	291	2	521	CARDINAL
taxlaw-13766	291	3	522-23	CARDINAL
taxlaw-13766	291	4	2018	DATE
taxlaw-13766	292	1	99	CARDINAL
taxlaw-13766	292	2	stefanie stantcheva	PERSON
taxlaw-13766	292	3	american	NORP
taxlaw-13766	295	1	70%	PERCENT
taxlaw-13766	295	2	u.s.	GPE
taxlaw-13766	295	3	almost 90%	PERCENT
taxlaw-13766	295	4	washington	GPE
taxlaw-13766	301	1	first	ORDINAL
taxlaw-13766	302	1	70%	PERCENT
taxlaw-13766	302	2	the united states	GPE
taxlaw-13766	302	3	92%	PERCENT
taxlaw-13766	302	4	democrats	NORP
taxlaw-13766	302	5	42%	PERCENT
taxlaw-13766	302	6	republicans	NORP
taxlaw-13766	302	7	agreeing.87	PERSON
taxlaw-13766	302	8	69%	PERCENT
taxlaw-13766	302	9	democrats	NORP
taxlaw-13766	302	10	only 25%	PERCENT
taxlaw-13766	302	11	republicans	NORP
taxlaw-13766	302	12	agreed.)88	PERSON
taxlaw-13766	303	1	stantcheva	ORG
taxlaw-13766	303	2	second	ORDINAL
taxlaw-13766	304	1	hopkin	PERSON
taxlaw-13766	305	1	third	ORDINAL
taxlaw-13766	306	1	german	NORP
taxlaw-13766	306	2	florian	NORP
taxlaw-13766	306	3	83	CARDINAL
taxlaw-13766	306	4	stefanie stantcheva	PERSON
taxlaw-13766	306	5	nov. 20	DATE
taxlaw-13766	306	6	2021	DATE
taxlaw-13766	308	1	84	CARDINAL
taxlaw-13766	308	2	stefanie stantcheva	PERSON
taxlaw-13766	309	1	136	CARDINAL
taxlaw-13766	309	2	q. j.	PERSON
taxlaw-13766	310	1	2309	CARDINAL
taxlaw-13766	310	2	2345	CARDINAL
taxlaw-13766	310	3	2021	CARDINAL
taxlaw-13766	311	1	85	CARDINAL
taxlaw-13766	311	2	80	CARDINAL
taxlaw-13766	311	3	10	CARDINAL
taxlaw-13766	311	4	kathleen m. mcgraw et al.	PERSON
taxlaw-13766	311	5	39	CARDINAL
taxlaw-13766	311	6	amer	PERSON
taxlaw-13766	312	1	j. pol	PERSON
taxlaw-13766	313	1	sci	ORG
taxlaw-13766	314	1	53,	DATE
taxlaw-13766	314	2	68	CARDINAL
taxlaw-13766	314	3	1995	DATE
taxlaw-13766	315	1	florian	NORP
taxlaw-13766	316	1	german	NORP
taxlaw-13766	316	2	29(5	CARDINAL
taxlaw-13766	316	3	j. eur	PERSON
taxlaw-13766	318	1	767	CARDINAL
taxlaw-13766	318	2	769	CARDINAL
taxlaw-13766	318	3	2022	CARDINAL
taxlaw-13766	319	1	87	CARDINAL
taxlaw-13766	319	2	supra	PERSON
taxlaw-13766	319	3	84	CARDINAL
taxlaw-13766	319	4	2346	CARDINAL
taxlaw-13766	320	1	89	CARDINAL
taxlaw-13766	320	2	80	CARDINAL
taxlaw-13766	320	3	10-11	CARDINAL
taxlaw-13766	320	4	100	CARDINAL
taxlaw-13766	320	5	columbia	ORG
taxlaw-13766	321	1	16:2	CARDINAL
taxlaw-13766	321	2	3	CARDINAL
taxlaw-13766	321	3	at least two	CARDINAL
taxlaw-13766	322	1	first	ORDINAL
taxlaw-13766	323	1	92	CARDINAL
taxlaw-13766	323	2	utilitarians	NORP
taxlaw-13766	323	3	an additional $1	MONEY
taxlaw-13766	324	1	utilitarianism.95	ORG
taxlaw-13766	324	2	96	CARDINAL
taxlaw-13766	324	3	1960	DATE
taxlaw-13766	324	4	milton friedman	PERSON
taxlaw-13766	324	5	nixon	PERSON
taxlaw-13766	325	1	90	CARDINAL
taxlaw-13766	325	2	supra	PERSON
taxlaw-13766	325	3	86	CARDINAL
taxlaw-13766	325	4	768	CARDINAL
taxlaw-13766	325	5	772	CARDINAL
taxlaw-13766	326	1	91	CARDINAL
taxlaw-13766	327	1	774	CARDINAL
taxlaw-13766	328	1	92	CARDINAL
taxlaw-13766	328	2	three	CARDINAL
taxlaw-13766	329	1	joseph bankman & thomas griffith	PERSON
taxlaw-13766	329	2	75	CARDINAL
taxlaw-13766	330	1	l. rev.	PERSON
taxlaw-13766	330	2	1905	DATE
taxlaw-13766	330	3	1915-16	DATE
taxlaw-13766	330	4	1987	DATE
taxlaw-13766	331	1	93	CARDINAL
taxlaw-13766	331	2	stanford	ORG
taxlaw-13766	331	3	edward zalta & uri	ORG
taxlaw-13766	331	4	2014	DATE
taxlaw-13766	332	1	94	CARDINAL
taxlaw-13766	332	2	ariel jurow kleiman	PERSON
taxlaw-13766	332	3	72	CARDINAL
taxlaw-13766	332	4	101	CARDINAL
taxlaw-13766	332	5	131	CARDINAL
taxlaw-13766	332	6	2018	DATE
taxlaw-13766	333	1	sarah b. lawsky	PERSON
taxlaw-13766	333	2	95	CARDINAL
taxlaw-13766	334	1	l. rev	PERSON
taxlaw-13766	334	2	904	CARDINAL
taxlaw-13766	335	1	95	CARDINAL
taxlaw-13766	335	2	110	CARDINAL
taxlaw-13766	336	1	96	CARDINAL
taxlaw-13766	336	2	julian lamont	PERSON
taxlaw-13766	336	3	christi	GPE
taxlaw-13766	336	4	stanford	ORG
taxlaw-13766	336	5	2017	DATE
taxlaw-13766	336	6	97	CARDINAL
taxlaw-13766	336	7	daniel hemel & miranda	ORG
taxlaw-13766	336	8	perry fleischer	PERSON
taxlaw-13766	336	9	atlas	PERSON
taxlaw-13766	336	10	2017 wis	QUANTITY
taxlaw-13766	337	1	l. rev 1189, 1210	PERSON
taxlaw-13766	337	2	2017	CARDINAL
taxlaw-13766	337	3	eric mack	PERSON
taxlaw-13766	337	4	23	CARDINAL
taxlaw-13766	338	1	phil.	ORG
taxlaw-13766	339	1	109	CARDINAL
taxlaw-13766	339	2	125	CARDINAL
taxlaw-13766	339	3	140	CARDINAL
taxlaw-13766	339	4	2006	DATE
taxlaw-13766	340	1	hemel	PERSON
taxlaw-13766	340	2	miranda fleischer	PERSON
taxlaw-13766	340	3	first	ORDINAL
taxlaw-13766	341	1	1219	CARDINAL
taxlaw-13766	342	1	98	CARDINAL
taxlaw-13766	343	1	1198	CARDINAL
taxlaw-13766	344	1	2025	CARDINAL
taxlaw-13766	344	2	101	CARDINAL
taxlaw-13766	344	3	second	ORDINAL
taxlaw-13766	344	4	first	ORDINAL
taxlaw-13766	344	5	curve.99	DATE
taxlaw-13766	344	6	kalven	PERSON
taxlaw-13766	344	7	jr.	PERSON
taxlaw-13766	347	1	efficiency.101	GPE
taxlaw-13766	348	1	louis kaplow	PERSON
taxlaw-13766	348	2	steven shavell	PERSON
taxlaw-13766	351	1	shavell	ORG
taxlaw-13766	352	1	two	CARDINAL
taxlaw-13766	352	2	first	ORDINAL
taxlaw-13766	352	3	99	CARDINAL
taxlaw-13766	353	1	100	CARDINAL
taxlaw-13766	353	2	walter blum &	ORG
taxlaw-13766	353	3	harry kalven	PERSON
taxlaw-13766	353	4	jr.	PERSON
taxlaw-13766	353	5	19	CARDINAL
taxlaw-13766	354	1	l. rev	PERSON
taxlaw-13766	355	1	415	CARDINAL
taxlaw-13766	355	2	487	CARDINAL
taxlaw-13766	355	3	1952	DATE
taxlaw-13766	356	1	101	CARDINAL
taxlaw-13766	356	2	edward mccaffery & jonathan	ORG
taxlaw-13766	356	3	52	CARDINAL
taxlaw-13766	356	4	ucla l. rev	PERSON
taxlaw-13766	356	5	1745 (2005	DATE
taxlaw-13766	356	6	kaplow	ORG
taxlaw-13766	357	1	jeremy bearer	PERSON
taxlaw-13766	357	2	83	CARDINAL
taxlaw-13766	357	3	ohio st.	GPE
taxlaw-13766	357	4	472	CARDINAL
taxlaw-13766	357	5	479	CARDINAL
taxlaw-13766	357	6	2022	CARDINAL
taxlaw-13766	357	7	kyle logue &	PERSON
taxlaw-13766	357	8	ronen avraham	PERSON
taxlaw-13766	357	9	56	CARDINAL
taxlaw-13766	357	10	157	CARDINAL
taxlaw-13766	357	11	158	CARDINAL
taxlaw-13766	357	12	2003	DATE
taxlaw-13766	358	1	102	CARDINAL
taxlaw-13766	358	2	louis kaplow & steven shavell	ORG
taxlaw-13766	358	3	23	CARDINAL
taxlaw-13766	358	4	667	CARDINAL
taxlaw-13766	358	5	667	CARDINAL
taxlaw-13766	358	6	1994	DATE
taxlaw-13766	358	7	103	CARDINAL
taxlaw-13766	359	1	669	CARDINAL
taxlaw-13766	360	1	kaplow	PERSON
taxlaw-13766	360	2	shavell	ORG
taxlaw-13766	361	1	matthew dimick	PERSON
taxlaw-13766	361	2	christine jolls	PERSON
taxlaw-13766	361	3	chris sanchirico	PERSON
taxlaw-13766	362	1	matthew dimick	PERSON
taxlaw-13766	362	2	15	CARDINAL
taxlaw-13766	363	1	l. & soc	ORG
taxlaw-13766	364	1	sci	ORG
taxlaw-13766	365	1	559	CARDINAL
taxlaw-13766	365	2	568-73	CARDINAL
taxlaw-13766	365	3	2019	DATE
taxlaw-13766	366	1	christine jolls	PERSON
taxlaw-13766	367	1	568-69	DATE
taxlaw-13766	368	1	christine jolls	PERSON
taxlaw-13766	368	2	51	CARDINAL
taxlaw-13766	369	1	l. rev	PERSON
taxlaw-13766	369	2	1653	CARDINAL
taxlaw-13766	369	3	1658-63	CARDINAL
taxlaw-13766	369	4	1998	DATE
taxlaw-13766	370	1	chris sanchirico	PERSON
taxlaw-13766	370	2	kaplow	ORG
taxlaw-13766	370	3	shavell	ORG
taxlaw-13766	371	1	569-70	MONEY
taxlaw-13766	371	2	chris william sanchirico	PERSON
taxlaw-13766	371	3	29	CARDINAL
taxlaw-13766	371	4	j.	PERSON
taxlaw-13766	372	1	797	CARDINAL
taxlaw-13766	372	2	2000	DATE
taxlaw-13766	373	1	dimick	PERSON
taxlaw-13766	374	1	dimick	PERSON
taxlaw-13766	374	2	560	CARDINAL
taxlaw-13766	374	3	104	CARDINAL
taxlaw-13766	374	4	kaplow & shavell	ORG
taxlaw-13766	374	5	supra	PERSON
taxlaw-13766	374	6	102	CARDINAL
taxlaw-13766	374	7	674	CARDINAL
taxlaw-13766	375	1	102	CARDINAL
taxlaw-13766	375	2	columbia	ORG
taxlaw-13766	376	1	16:2	CARDINAL
taxlaw-13766	376	2	second	ORDINAL
taxlaw-13766	377	1	murphy	PERSON
taxlaw-13766	377	2	nagel	PERSON
taxlaw-13766	378	1	”108	ORG
taxlaw-13766	378	2	two	CARDINAL
taxlaw-13766	379	1	kalven	PERSON
taxlaw-13766	379	2	jr.	PERSON
taxlaw-13766	379	3	one	CARDINAL
taxlaw-13766	382	1	logue	PERSON
taxlaw-13766	382	2	avraham	ORG
taxlaw-13766	384	1	liscow	ORG
taxlaw-13766	387	1	u.s.	GPE
taxlaw-13766	388	1	105	CARDINAL
taxlaw-13766	388	2	674-75	CARDINAL
taxlaw-13766	388	3	106 zachary liscow	QUANTITY
taxlaw-13766	388	4	107	CARDINAL
taxlaw-13766	388	5	iowa	GPE
taxlaw-13766	388	6	l. rev	PERSON
taxlaw-13766	388	7	495	CARDINAL
taxlaw-13766	388	8	506	CARDINAL
taxlaw-13766	388	9	2022	CARDINAL
taxlaw-13766	389	1	107	CARDINAL
taxlaw-13766	389	2	murphy & nagel	ORG
taxlaw-13766	389	3	supra	PERSON
taxlaw-13766	389	4	76	DATE
taxlaw-13766	389	5	76	DATE
taxlaw-13766	389	6	108	CARDINAL
taxlaw-13766	390	1	blum & kalven	ORG
taxlaw-13766	390	2	supra	PERSON
taxlaw-13766	390	3	100	CARDINAL
taxlaw-13766	390	4	486	CARDINAL
taxlaw-13766	391	1	110	CARDINAL
taxlaw-13766	391	2	486	CARDINAL
taxlaw-13766	391	3	111	CARDINAL
taxlaw-13766	391	4	logue & avraham	ORG
taxlaw-13766	391	5	supra	PERSON
taxlaw-13766	391	6	101	CARDINAL
taxlaw-13766	391	7	169	CARDINAL
taxlaw-13766	392	1	one	CARDINAL
taxlaw-13766	393	1	226	CARDINAL
taxlaw-13766	394	1	112 zachary liscow	QUANTITY
taxlaw-13766	394	2	123	CARDINAL
taxlaw-13766	394	3	yale l. j. 2478	PERSON
taxlaw-13766	394	4	2482	DATE
taxlaw-13766	394	5	2014	DATE
taxlaw-13766	395	1	103	CARDINAL
taxlaw-13766	395	2	one	CARDINAL
taxlaw-13766	396	1	americans	NORP
taxlaw-13766	396	2	less than one percent	PERCENT
taxlaw-13766	396	3	1913115	DATE
taxlaw-13766	397	1	anne alstott	PERSON
taxlaw-13766	397	2	ben novick	PERSON
taxlaw-13766	397	3	1924	DATE
taxlaw-13766	398	1	thirties	DATE
taxlaw-13766	398	2	second	ORDINAL
taxlaw-13766	398	3	kalven	PERSON
taxlaw-13766	398	4	jr.	PERSON
taxlaw-13766	401	1	2011	DATE
taxlaw-13766	401	2	gao	PERSON
taxlaw-13766	401	3	i]n 2001	DATE
taxlaw-13766	401	4	$6.3 billion	MONEY
taxlaw-13766	402	1	underclaim	PERSON
taxlaw-13766	403	1	tax year 2005	DATE
taxlaw-13766	403	2	about 19 percent	PERCENT
taxlaw-13766	405	1	australian	NORP
taxlaw-13766	405	2	neil warren	PERSON
taxlaw-13766	405	3	113	CARDINAL
taxlaw-13766	405	4	4	CARDINAL
taxlaw-13766	405	5	11	CARDINAL
taxlaw-13766	406	1	114	CARDINAL
taxlaw-13766	407	1	u.s.	GPE
taxlaw-13766	407	2	1913	DATE
taxlaw-13766	408	1	116	CARDINAL
taxlaw-13766	408	2	4	CARDINAL
taxlaw-13766	408	3	12	CARDINAL
taxlaw-13766	409	1	117	CARDINAL
taxlaw-13766	409	2	anne alstott	PERSON
taxlaw-13766	409	3	ben novick	PERSON
taxlaw-13766	409	4	59	CARDINAL
taxlaw-13766	409	5	373	CARDINAL
taxlaw-13766	409	6	438	CARDINAL
taxlaw-13766	409	7	2006	DATE
taxlaw-13766	410	1	118	CARDINAL
taxlaw-13766	410	2	blum & kalven	ORG
taxlaw-13766	410	3	supra	PERSON
taxlaw-13766	410	4	100	CARDINAL
taxlaw-13766	410	5	486	CARDINAL
taxlaw-13766	411	1	119	CARDINAL
taxlaw-13766	411	2	u.s.	GPE
taxlaw-13766	411	3	1 (2011	DATE
taxlaw-13766	412	1	104	CARDINAL
taxlaw-13766	413	1	16:2	CARDINAL
taxlaw-13766	414	1	irs	ORG
taxlaw-13766	416	1	irs	ORG
taxlaw-13766	417	1	1960	DATE
taxlaw-13766	417	2	irs	ORG
taxlaw-13766	418	1	stanley surrey	PERSON
taxlaw-13766	418	2	1960’s121	CARDINAL
taxlaw-13766	418	3	1974	DATE
taxlaw-13766	418	4	congress	ORG
taxlaw-13766	418	5	annual	DATE
taxlaw-13766	418	6	irs	ORG
taxlaw-13766	419	1	two	CARDINAL
taxlaw-13766	421	1	second	ORDINAL
taxlaw-13766	421	2	irs	ORG
taxlaw-13766	423	1	a.	PERSON
taxlaw-13766	425	1	first	ORDINAL
taxlaw-13766	426	1	robin hood	PERSON
taxlaw-13766	426	2	the sherwood forest rich	ORG
taxlaw-13766	426	3	robin hood	PERSON
taxlaw-13766	429	1	christian barry	PERSON
taxlaw-13766	429	2	four	CARDINAL
taxlaw-13766	429	3	120	CARDINAL
taxlaw-13766	429	4	supra	PERSON
taxlaw-13766	429	5	62	CARDINAL
taxlaw-13766	429	6	5	CARDINAL
taxlaw-13766	429	7	121	CARDINAL
taxlaw-13766	429	8	stanley s. surrey	PERSON
taxlaw-13766	429	9	the united states	GPE
taxlaw-13766	429	10	1961–1969	CARDINAL
taxlaw-13766	429	11	573	CARDINAL
taxlaw-13766	429	12	william f. hellmuth & oliver oldman eds.	PERSON
taxlaw-13766	429	13	1973	DATE
taxlaw-13766	430	1	122	CARDINAL
taxlaw-13766	430	2	stanley s. surrey & paul r. mcdaniel	PERSON
taxlaw-13766	430	3	31	CARDINAL
taxlaw-13766	430	4	1985	DATE
taxlaw-13766	431	1	123	CARDINAL
taxlaw-13766	431	2	howard pyle	PERSON
taxlaw-13766	431	3	robin hood	PERSON
taxlaw-13766	431	4	1883	DATE
taxlaw-13766	432	1	124	CARDINAL
taxlaw-13766	432	2	alex raskolnikov	PERSON
taxlaw-13766	432	3	98	CARDINAL
taxlaw-13766	432	4	cornell l. rev	PERSON
taxlaw-13766	432	5	523	CARDINAL
taxlaw-13766	432	6	562	CARDINAL
taxlaw-13766	432	7	2013	DATE
taxlaw-13766	433	1	105	CARDINAL
taxlaw-13766	433	2	1	CARDINAL
taxlaw-13766	433	3	2	CARDINAL
taxlaw-13766	433	4	3	CARDINAL
taxlaw-13766	433	5	4	CARDINAL
taxlaw-13766	433	6	1	CARDINAL
taxlaw-13766	433	7	barry	PERSON
taxlaw-13766	435	1	126	CARDINAL
taxlaw-13766	437	1	clayton gillette	PERSON
taxlaw-13766	438	1	gillette	ORG
taxlaw-13766	439	1	2	CARDINAL
taxlaw-13766	439	2	irs	ORG
taxlaw-13766	439	3	125	CARDINAL
taxlaw-13766	439	4	christian	NORP
taxlaw-13766	439	5	stanford	ORG
taxlaw-13766	439	6	edward n. zalta ed.	PERSON
taxlaw-13766	439	7	2018	DATE
taxlaw-13766	441	1	126	CARDINAL
taxlaw-13766	441	2	clayton p. gillette	PERSON
taxlaw-13766	441	3	53-54	CARDINAL
taxlaw-13766	441	4	2011	DATE
taxlaw-13766	442	1	127	CARDINAL
taxlaw-13766	443	1	57	DATE
taxlaw-13766	443	2	128	CARDINAL
taxlaw-13766	444	1	54	DATE
taxlaw-13766	445	1	129	CARDINAL
taxlaw-13766	447	1	kaplow & shavell	ORG
taxlaw-13766	447	2	supra	PERSON
taxlaw-13766	447	3	102	CARDINAL
taxlaw-13766	447	4	667	CARDINAL
taxlaw-13766	448	1	131	CARDINAL
taxlaw-13766	449	1	emiliano huet-vaughn	PERSON
taxlaw-13766	449	2	106	CARDINAL
taxlaw-13766	450	1	16:2	CARDINAL
taxlaw-13766	452	1	one	CARDINAL
taxlaw-13766	454	1	bahl et al	PERSON
taxlaw-13766	454	2	1	CARDINAL
taxlaw-13766	455	1	2	CARDINAL
taxlaw-13766	455	2	2018	DATE
taxlaw-13766	456	1	stephen calabrese et al	PERSON
taxlaw-13766	456	2	20th century	DATE
taxlaw-13766	456	3	american	NORP
taxlaw-13766	456	4	george stigler	PERSON
taxlaw-13766	456	5	99	CARDINAL
taxlaw-13766	456	6	hundredth	CARDINAL
taxlaw-13766	456	7	richard musgrave	PERSON
taxlaw-13766	459	1	calabrese et al	PERSON
taxlaw-13766	459	2	musgrave	PERSON
taxlaw-13766	459	3	first	ORDINAL
taxlaw-13766	460	1	7th	ORDINAL
taxlaw-13766	460	2	50	CARDINAL
taxlaw-13766	460	3	1	CARDINAL
taxlaw-13766	463	1	16416	DATE
taxlaw-13766	463	2	2023	CARDINAL
taxlaw-13766	464	1	132	CARDINAL
taxlaw-13766	464	2	roy bahl et al.	PERSON
taxlaw-13766	464	3	49	CARDINAL
taxlaw-13766	464	4	1	CARDINAL
taxlaw-13766	464	5	ga	ORG
taxlaw-13766	464	6	st.	GPE
taxlaw-13766	464	7	univ	NORP
taxlaw-13766	465	1	andrew young sch	PERSON
taxlaw-13766	466	1	133	CARDINAL
taxlaw-13766	466	2	stephen calabrese et al.	PERSON
taxlaw-13766	466	3	217	CARDINAL
taxlaw-13766	466	4	j. pub	ORG
taxlaw-13766	466	5	104782	DATE
taxlaw-13766	466	6	2023	CARDINAL
taxlaw-13766	467	1	134	CARDINAL
taxlaw-13766	468	1	2	CARDINAL
taxlaw-13766	469	1	135	CARDINAL
taxlaw-13766	471	1	2	CARDINAL
taxlaw-13766	471	2	137	CARDINAL
taxlaw-13766	475	1	50	CARDINAL
taxlaw-13766	475	2	7th	ORDINAL
taxlaw-13766	475	3	2024	CARDINAL
taxlaw-13766	476	1	107	CARDINAL
taxlaw-13766	476	2	forty-four	CARDINAL
taxlaw-13766	477	1	3	CARDINAL
taxlaw-13766	477	2	barry	PERSON
taxlaw-13766	477	3	1	CARDINAL
taxlaw-13766	477	4	2	CARDINAL
taxlaw-13766	477	5	3	CARDINAL
taxlaw-13766	478	1	jim hines	PERSON
taxlaw-13766	482	1	kalven	PERSON
taxlaw-13766	482	2	jr.	PERSON
taxlaw-13766	482	3	the early 1950’s	DATE
taxlaw-13766	483	1	140	CARDINAL
taxlaw-13766	483	2	samantha waxman	PERSON
taxlaw-13766	483	3	ctr	GPE
taxlaw-13766	484	1	aug. 11	DATE
taxlaw-13766	484	2	2021	DATE
taxlaw-13766	484	3	4:35 pm	TIME
taxlaw-13766	484	4	https://www.cbpp.org/blog/record-number-of-states-create-or-improve-eitcs-to-respond-to-covid19	ORG
taxlaw-13766	484	5	141	CARDINAL
taxlaw-13766	485	1	139	CARDINAL
taxlaw-13766	485	2	10	CARDINAL
taxlaw-13766	486	1	142	CARDINAL
taxlaw-13766	486	2	supra	PERSON
taxlaw-13766	486	3	125	CARDINAL
taxlaw-13766	486	4	8	CARDINAL
taxlaw-13766	486	5	143	CARDINAL
taxlaw-13766	486	6	barry	PERSON
taxlaw-13766	488	1	144	CARDINAL
taxlaw-13766	488	2	james r. hines jr.	PERSON
taxlaw-13766	488	3	75	CARDINAL
taxlaw-13766	488	4	j. pub	ORG
taxlaw-13766	490	1	483	CARDINAL
taxlaw-13766	490	2	484	CARDINAL
taxlaw-13766	490	3	2000	DATE
taxlaw-13766	491	1	145	CARDINAL
taxlaw-13766	491	2	ira k. lindsay	PERSON
taxlaw-13766	491	3	9	CARDINAL
taxlaw-13766	492	1	l. hist	PERSON
taxlaw-13766	493	1	93	CARDINAL
taxlaw-13766	493	2	98	CARDINAL
taxlaw-13766	493	3	2019	CARDINAL
taxlaw-13766	494	1	146	CARDINAL
taxlaw-13766	494	2	blum & kalven	ORG
taxlaw-13766	494	3	supra	PERSON
taxlaw-13766	494	4	100	CARDINAL
taxlaw-13766	494	5	455	CARDINAL
taxlaw-13766	494	6	108	CARDINAL
taxlaw-13766	495	1	16:2	CARDINAL
taxlaw-13766	495	2	robert scherf	PERSON
taxlaw-13766	495	3	matthew weinzierl	PERSON
taxlaw-13766	499	1	scherf	NORP
taxlaw-13766	499	2	four	CARDINAL
taxlaw-13766	499	3	erik lindahl’s	PERSON
taxlaw-13766	499	4	1919	DATE
taxlaw-13766	499	5	geoffrey brennan’s	PERSON
taxlaw-13766	499	6	1976	DATE
taxlaw-13766	499	7	lindahl	PERSON
taxlaw-13766	499	8	1987	DATE
taxlaw-13766	499	9	lindahl	PERSON
taxlaw-13766	499	10	jim hines	PERSON
taxlaw-13766	499	11	brennan	PERSON
taxlaw-13766	501	1	lindahl	PERSON
taxlaw-13766	501	2	about 20%	PERCENT
taxlaw-13766	501	3	brennan	PERSON
taxlaw-13766	502	1	147	CARDINAL
taxlaw-13766	502	2	robert scherf & matthew weinzierl	PERSON
taxlaw-13766	502	3	2	CARDINAL
taxlaw-13766	503	1	rsch	GPE
taxlaw-13766	503	2	26276	DATE
taxlaw-13766	503	3	2019	DATE
taxlaw-13766	504	1	148	CARDINAL
taxlaw-13766	505	1	3-7	DATE
taxlaw-13766	505	2	149	CARDINAL
taxlaw-13766	506	1	7	CARDINAL
taxlaw-13766	506	2	150	CARDINAL
taxlaw-13766	507	1	hayek	PERSON
taxlaw-13766	507	2	barbara fried	PERSON
taxlaw-13766	508	1	barbara fried	PERSON
taxlaw-13766	508	2	2	CARDINAL
taxlaw-13766	509	1	l. rev	PERSON
taxlaw-13766	509	2	157	CARDINAL
taxlaw-13766	509	3	160	CARDINAL
taxlaw-13766	509	4	1999	DATE
taxlaw-13766	512	1	166	CARDINAL
taxlaw-13766	514	1	d.	NORP
taxlaw-13766	517	1	reuven s. avi-yonah	PERSON
taxlaw-13766	517	2	111	CARDINAL
taxlaw-13766	517	3	l.j. 1391,	ORG
taxlaw-13766	517	4	1404	DATE
taxlaw-13766	517	5	2002	DATE
taxlaw-13766	518	1	graetz	PERSON
taxlaw-13766	518	2	adam smith’s	PERSON
taxlaw-13766	518	3	centuries earlier	DATE
taxlaw-13766	518	4	nagel	PERSON
taxlaw-13766	518	5	murphy	PERSON
taxlaw-13766	518	6	today	DATE
taxlaw-13766	519	1	matthew weinzierl	PERSON
taxlaw-13766	519	2	2 2025	CARDINAL
taxlaw-13766	519	3	109	CARDINAL
taxlaw-13766	520	1	tw	ORG
taxlaw-13766	522	1	only two	CARDINAL
taxlaw-13766	522	2	first	ORDINAL
taxlaw-13766	522	3	second	ORDINAL
taxlaw-13766	523	1	1	CARDINAL
taxlaw-13766	523	2	two	CARDINAL
taxlaw-13766	526	1	irs	ORG
taxlaw-13766	527	1	nat’l bureau of econ	ORG
taxlaw-13766	528	1	rsch	GPE
taxlaw-13766	528	2	20735,	DATE
taxlaw-13766	528	3	2014	DATE
taxlaw-13766	530	1	151	CARDINAL
taxlaw-13766	530	2	murphy & nagel	ORG
taxlaw-13766	530	3	supra	PERSON
taxlaw-13766	530	4	76	DATE
taxlaw-13766	530	5	89	CARDINAL
taxlaw-13766	530	6	152	CARDINAL
taxlaw-13766	532	1	92	CARDINAL
taxlaw-13766	532	2	154	CARDINAL
taxlaw-13766	532	3	2014	DATE
taxlaw-13766	532	4	the 1990s	DATE
taxlaw-13766	533	1	56	CARDINAL
taxlaw-13766	534	1	l. rev	PERSON
taxlaw-13766	535	1	791	CARDINAL
taxlaw-13766	535	2	2014	DATE
taxlaw-13766	536	1	155	CARDINAL
taxlaw-13766	537	1	jan. 17, 2025	DATE
taxlaw-13766	539	1	110	CARDINAL
taxlaw-13766	540	1	16:2	CARDINAL
taxlaw-13766	540	2	four	CARDINAL
taxlaw-13766	540	3	american	NORP
taxlaw-13766	541	1	today	DATE
taxlaw-13766	541	2	seventh	ORDINAL
taxlaw-13766	541	3	an estimated $67 billion	MONEY
taxlaw-13766	541	4	fiscal year	DATE
taxlaw-13766	541	5	2024	DATE
taxlaw-13766	541	6	ctc	ORG
taxlaw-13766	542	1	ctc	ORG
taxlaw-13766	542	2	ctc	ORG
taxlaw-13766	542	3	fiscal year	DATE
taxlaw-13766	542	4	2024	DATE
taxlaw-13766	542	5	ctc	ORG
taxlaw-13766	542	6	45	MONEY
taxlaw-13766	542	7	2% to 9.5%	PERCENT
taxlaw-13766	542	8	fiscal year	DATE
taxlaw-13766	542	9	2024	DATE
taxlaw-13766	542	10	over $66	MONEY
taxlaw-13766	542	11	american	NORP
taxlaw-13766	542	12	up to $2,500	MONEY
taxlaw-13766	542	13	ctc	ORG
taxlaw-13766	542	14	up to 40%	PERCENT
taxlaw-13766	542	15	1,000).165	MONEY
taxlaw-13766	542	16	fiscal year	DATE
taxlaw-13766	542	17	2024	DATE
taxlaw-13766	542	18	$2.6	MONEY
taxlaw-13766	542	19	the united states	GPE
taxlaw-13766	543	1	156	CARDINAL
taxlaw-13766	543	2	154	CARDINAL
taxlaw-13766	543	3	798	CARDINAL
taxlaw-13766	544	1	157	CARDINAL
taxlaw-13766	544	2	mgmt. &	ORG
taxlaw-13766	544	3	the united states	GPE
taxlaw-13766	544	4	fiscal year	DATE
taxlaw-13766	544	5	2024	CARDINAL
taxlaw-13766	544	6	2023	CARDINAL
taxlaw-13766	546	1	mgmt. & budget	ORG
taxlaw-13766	547	1	158	CARDINAL
taxlaw-13766	548	1	24	CARDINAL
taxlaw-13766	548	2	159	CARDINAL
taxlaw-13766	549	1	24(d	DATE
taxlaw-13766	550	1	160	CARDINAL
taxlaw-13766	550	2	mgmt. &	ORG
taxlaw-13766	550	3	157	CARDINAL
taxlaw-13766	550	4	161	CARDINAL
taxlaw-13766	551	1	36b	DATE
taxlaw-13766	551	2	sept. 13	DATE
taxlaw-13766	551	3	2024	DATE
taxlaw-13766	553	1	162 i.r.c	QUANTITY
taxlaw-13766	554	1	36b	CARDINAL
taxlaw-13766	555	1	163	CARDINAL
taxlaw-13766	555	2	157	CARDINAL
taxlaw-13766	555	3	164	CARDINAL
taxlaw-13766	557	1	165	CARDINAL
taxlaw-13766	558	1	25a(i	CARDINAL
taxlaw-13766	559	1	166	CARDINAL
taxlaw-13766	559	2	157	CARDINAL
taxlaw-13766	560	1	167	CARDINAL
taxlaw-13766	560	2	ariel jurow kleiman	PERSON
taxlaw-13766	560	3	23	CARDINAL
taxlaw-13766	560	4	j. contemp	PERSON
taxlaw-13766	561	1	235	CARDINAL
taxlaw-13766	561	2	241	CARDINAL
taxlaw-13766	561	3	2022	CARDINAL
taxlaw-13766	562	1	111	CARDINAL
taxlaw-13766	569	1	2	CARDINAL
taxlaw-13766	570	1	168	CARDINAL
taxlaw-13766	570	2	242	CARDINAL
taxlaw-13766	570	3	169	CARDINAL
taxlaw-13766	570	4	fiscal year	DATE
taxlaw-13766	570	5	2022	CARDINAL
taxlaw-13766	570	6	$31.3 billion	MONEY
taxlaw-13766	571	1	u.s.	GPE
taxlaw-13766	572	1	servs	PERSON
taxlaw-13766	572	2	tanf	ORG
taxlaw-13766	572	3	2022	CARDINAL
taxlaw-13766	572	4	jan. 22	DATE
taxlaw-13766	572	5	2024	DATE
taxlaw-13766	573	1	https://perma.cc/ufr5-bw67	ORG
taxlaw-13766	574	1	$6.6 billion	MONEY
taxlaw-13766	574	2	fiscal year	DATE
taxlaw-13766	574	3	2023	CARDINAL
taxlaw-13766	574	4	$112.8 billion	MONEY
taxlaw-13766	575	1	jordan w. jones &	PERSON
taxlaw-13766	575	2	toossi	GPE
taxlaw-13766	576	1	rsch	GPE
taxlaw-13766	577	1	serv.	GPE
taxlaw-13766	577	2	u.s. dep’t	GPE
taxlaw-13766	577	3	fiscal year	DATE
taxlaw-13766	577	4	2023	CARDINAL
taxlaw-13766	577	5	annual	DATE
taxlaw-13766	577	6	5	CARDINAL
taxlaw-13766	577	7	2024	CARDINAL
taxlaw-13766	578	1	medicaid	ORG
taxlaw-13766	579	1	fiscal year	DATE
taxlaw-13766	579	2	2023	CARDINAL
taxlaw-13766	579	3	$1.237 trillion	MONEY
taxlaw-13766	581	1	sec	ORG
taxlaw-13766	581	2	2024	CARDINAL
taxlaw-13766	583	1	medicaid	ORG
taxlaw-13766	583	2	$1,029.8 billion	MONEY
taxlaw-13766	583	3	2023	CARDINAL
taxlaw-13766	584	1	medicare	ORG
taxlaw-13766	584	2	medicaid	ORG
taxlaw-13766	584	3	dec. 18	DATE
taxlaw-13766	584	4	2024	DATE
taxlaw-13766	586	1	170	CARDINAL
taxlaw-13766	586	2	alex brill & scott ganz	ORG
taxlaw-13766	586	3	nat’l affs	PERSON
taxlaw-13766	586	4	summer 2020	DATE
taxlaw-13766	586	5	74	DATE
taxlaw-13766	586	6	76	DATE
taxlaw-13766	586	7	171	CARDINAL
taxlaw-13766	588	1	172	CARDINAL
taxlaw-13766	590	1	112	CARDINAL
taxlaw-13766	590	2	columbia	ORG
taxlaw-13766	591	1	16:2	CARDINAL
taxlaw-13766	592	1	two	CARDINAL
taxlaw-13766	593	1	u.s.	GPE
taxlaw-13766	595	1	the united states	GPE
taxlaw-13766	596	1	the last three decades	DATE
taxlaw-13766	597	1	labor	ORG
taxlaw-13766	597	2	robert reich	PERSON
taxlaw-13766	597	3	91%	PERCENT
taxlaw-13766	597	4	1960	DATE
taxlaw-13766	597	5	35%	PERCENT
taxlaw-13766	597	6	2010.175	CARDINAL
taxlaw-13766	598	1	2014	DATE
taxlaw-13766	600	1	kleiman	PERSON
taxlaw-13766	600	2	first	ORDINAL
taxlaw-13766	600	3	second	ORDINAL
taxlaw-13766	600	4	third	ORDINAL
taxlaw-13766	600	5	173	CARDINAL
taxlaw-13766	600	6	david	PERSON
taxlaw-13766	600	7	u.s.	GPE
taxlaw-13766	600	8	73	CARDINAL
taxlaw-13766	601	1	j. 1005,	ORG
taxlaw-13766	601	2	1007	DATE
taxlaw-13766	601	3	2020	DATE
taxlaw-13766	602	1	174	CARDINAL
taxlaw-13766	602	2	n. gregory	PERSON
taxlaw-13766	602	3	23	CARDINAL
taxlaw-13766	602	4	j. econ	PERSON
taxlaw-13766	603	1	persps	PERSON
taxlaw-13766	604	1	147	CARDINAL
taxlaw-13766	604	2	154	CARDINAL
taxlaw-13766	604	3	2009	DATE
taxlaw-13766	605	1	175	CARDINAL
taxlaw-13766	605	2	robert reich	PERSON
taxlaw-13766	605	3	apr. 29	DATE
taxlaw-13766	605	4	2023	CARDINAL
taxlaw-13766	605	5	8:15 pm	TIME
taxlaw-13766	606	1	39.6%	PERCENT
taxlaw-13766	606	2	2012	DATE
taxlaw-13766	606	3	37%	PERCENT
taxlaw-13766	606	4	2018	DATE
taxlaw-13766	607	1	1913	DATE
taxlaw-13766	607	2	2024	DATE
taxlaw-13766	607	3	bradford tax institute (	ORG
taxlaw-13766	607	4	june 28	DATE
taxlaw-13766	607	5	2024	DATE
taxlaw-13766	609	1	176	CARDINAL
taxlaw-13766	609	2	154	CARDINAL
taxlaw-13766	609	3	793	CARDINAL
taxlaw-13766	612	1	151(d)(3)(a	DATE
taxlaw-13766	614	1	63(c)(1	CARDINAL
taxlaw-13766	615	1	177	CARDINAL
taxlaw-13766	616	1	fiscal year	DATE
taxlaw-13766	616	2	2024	DATE
taxlaw-13766	616	3	$67 billion	MONEY
taxlaw-13766	616	4	only $3 billion	MONEY
taxlaw-13766	617	1	u.s.	GPE
taxlaw-13766	617	2	fy2025 25	FAC
taxlaw-13766	617	3	37 tbl.5	QUANTITY
taxlaw-13766	617	4	2024	CARDINAL
taxlaw-13766	620	1	ctc	ORG
taxlaw-13766	620	2	almost $64 billion	MONEY
taxlaw-13766	620	3	$45 billion	MONEY
taxlaw-13766	621	1	almost $67 billion	MONEY
taxlaw-13766	621	2	only $15 billion	MONEY
taxlaw-13766	623	1	ctc	ORG
taxlaw-13766	623	2	$2.5 billion	MONEY
taxlaw-13766	623	3	$14 billion	MONEY
taxlaw-13766	625	1	113	CARDINAL
taxlaw-13766	625	2	fourth	ORDINAL
taxlaw-13766	629	1	25	CARDINAL
taxlaw-13766	629	2	sixth	ORDINAL
taxlaw-13766	631	1	three-fourths	CARDINAL
taxlaw-13766	631	2	one-fourth	CARDINAL
taxlaw-13766	632	1	2019	CARDINAL
taxlaw-13766	632	2	20%	PERCENT
taxlaw-13766	632	3	the united states	GPE
taxlaw-13766	632	4	92%	PERCENT
taxlaw-13766	633	1	one	CARDINAL
taxlaw-13766	633	2	178	CARDINAL
taxlaw-13766	633	3	supra	PERSON
taxlaw-13766	633	4	94	CARDINAL
taxlaw-13766	633	5	112	CARDINAL
taxlaw-13766	637	1	2014 25	DATE
taxlaw-13766	637	2	2018	DATE
taxlaw-13766	642	1	51361	DATE
taxlaw-13766	642	2	2013 20	DATE
taxlaw-13766	642	3	2016	DATE
taxlaw-13766	643	1	179	CARDINAL
taxlaw-13766	643	2	u.s.	GPE
taxlaw-13766	643	3	fy2025 30-32	DATE
taxlaw-13766	643	4	2024	CARDINAL
taxlaw-13766	644	1	180	CARDINAL
taxlaw-13766	644	2	andrew hanson	PERSON
taxlaw-13766	644	3	ike brannon & zackary hawley	ORG
taxlaw-13766	644	4	nat’l affs	PERSON
taxlaw-13766	644	5	spring 2014	DATE
taxlaw-13766	644	6	40	DATE
taxlaw-13766	644	7	41	DATE
taxlaw-13766	644	8	181	CARDINAL
taxlaw-13766	644	9	brill & ganz	ORG
taxlaw-13766	644	10	170	CARDINAL
taxlaw-13766	644	11	75	CARDINAL
taxlaw-13766	644	12	182	CARDINAL
taxlaw-13766	644	13	chuck marr	PERSON
taxlaw-13766	644	14	ctr	GPE
taxlaw-13766	645	1	9 (	CARDINAL
taxlaw-13766	645	2	2021	CARDINAL
taxlaw-13766	647	1	183	CARDINAL
taxlaw-13766	647	2	third	ORDINAL
taxlaw-13766	647	3	third	ORDINAL
taxlaw-13766	648	1	154	CARDINAL
taxlaw-13766	648	2	793	CARDINAL
taxlaw-13766	650	1	42	DATE
taxlaw-13766	651	1	45d	DATE
taxlaw-13766	652	1	51 and 1396	DATE
taxlaw-13766	655	1	114	CARDINAL
taxlaw-13766	655	2	columbia	ORG
taxlaw-13766	656	1	16:2	CARDINAL
taxlaw-13766	658	1	u.s.	GPE
taxlaw-13766	659	1	2020	DATE
taxlaw-13766	659	2	david	PERSON
taxlaw-13766	659	3	the congressional joint committee	ORG
taxlaw-13766	659	4	six	CARDINAL
taxlaw-13766	659	5	between 1979 and	DATE
taxlaw-13766	659	6	2016	DATE
taxlaw-13766	660	1	46%	PERCENT
taxlaw-13766	661	1	1986	DATE
taxlaw-13766	663	1	2016	DATE
taxlaw-13766	663	2	quadruple[d	GPE
taxlaw-13766	663	3	”189	GPE
taxlaw-13766	664	1	between 1979 and	DATE
taxlaw-13766	664	2	2016	DATE
taxlaw-13766	665	1	59 percent	PERCENT
taxlaw-13766	666	1	1986	DATE
taxlaw-13766	666	2	66 percent	PERCENT
taxlaw-13766	671	1	two	CARDINAL
taxlaw-13766	674	1	184	CARDINAL
taxlaw-13766	674	2	4	CARDINAL
taxlaw-13766	674	3	nat’l	NORP
taxlaw-13766	675	1	korea	GPE
taxlaw-13766	675	2	2020	DATE
taxlaw-13766	677	1	185	CARDINAL
taxlaw-13766	678	1	23	CARDINAL
taxlaw-13766	679	1	186	CARDINAL
taxlaw-13766	679	2	173	CARDINAL
taxlaw-13766	679	3	1008	DATE
taxlaw-13766	679	4	six	CARDINAL
taxlaw-13766	680	1	187	CARDINAL
taxlaw-13766	681	1	lorenz	PERSON
taxlaw-13766	682	1	188	CARDINAL
taxlaw-13766	682	2	173	CARDINAL
taxlaw-13766	682	3	1005	DATE
taxlaw-13766	683	1	189	CARDINAL
taxlaw-13766	683	2	1016	DATE
taxlaw-13766	684	1	190	CARDINAL
taxlaw-13766	685	1	1018	DATE
taxlaw-13766	686	1	191	CARDINAL
taxlaw-13766	687	1	1020	DATE
taxlaw-13766	688	1	115	CARDINAL
taxlaw-13766	688	2	irs	ORG
taxlaw-13766	690	1	annual	DATE
taxlaw-13766	691	1	treasury	ORG
taxlaw-13766	693	1	the national bureau of economic research	ORG
taxlaw-13766	693	2	about 10%	PERCENT
taxlaw-13766	693	3	bottom 90%	PERCENT
taxlaw-13766	693	4	16%	PERCENT
taxlaw-13766	693	5	1%.”193	CARDINAL
taxlaw-13766	694	1	the department of treasury	ORG
taxlaw-13766	696	1	irs	ORG
taxlaw-13766	697	1	warren	PERSON
taxlaw-13766	697	2	3rd	ORDINAL
taxlaw-13766	702	1	eitc	ORG
taxlaw-13766	702	2	nixon	PERSON
taxlaw-13766	703	1	democratic	NORP
taxlaw-13766	703	2	russell long	PERSON
taxlaw-13766	703	3	senate	ORG
taxlaw-13766	703	4	192	CARDINAL
taxlaw-13766	704	1	193	CARDINAL
taxlaw-13766	704	2	john guyton et al	PERSON
taxlaw-13766	704	3	4	CARDINAL
taxlaw-13766	704	4	nat’l bureau of econ	ORG
taxlaw-13766	705	1	rsch	GPE
taxlaw-13766	705	2	28542	CARDINAL
taxlaw-13766	705	3	2023	CARDINAL
taxlaw-13766	706	1	194	CARDINAL
taxlaw-13766	706	2	warren	PERSON
taxlaw-13766	706	3	supra	PERSON
taxlaw-13766	706	4	62	CARDINAL
taxlaw-13766	706	5	13	CARDINAL
taxlaw-13766	706	6	195	CARDINAL
taxlaw-13766	706	7	118	CARDINAL
taxlaw-13766	707	1	33010	DATE
taxlaw-13766	707	2	1972	DATE
taxlaw-13766	708	1	116	CARDINAL
taxlaw-13766	709	1	16:2	CARDINAL
taxlaw-13766	711	1	32	CARDINAL
taxlaw-13766	711	2	2025	DATE
taxlaw-13766	711	3	three	CARDINAL
taxlaw-13766	711	4	8,046	MONEY
taxlaw-13766	711	5	two	CARDINAL
taxlaw-13766	711	6	7,152	MONEY
taxlaw-13766	711	7	one	CARDINAL
taxlaw-13766	711	8	4,328	MONEY
taxlaw-13766	711	9	649.200	MONEY
taxlaw-13766	711	10	goldin	PERSON
taxlaw-13766	712	1	today	DATE
taxlaw-13766	713	1	2020	DATE
taxlaw-13766	713	2	approximately 16%	PERCENT
taxlaw-13766	714	1	”205 bird-pollan	ORG
taxlaw-13766	714	2	u.s.	GPE
taxlaw-13766	714	3	the united states	GPE
taxlaw-13766	716	1	recent years	DATE
taxlaw-13766	716	2	196	CARDINAL
taxlaw-13766	716	3	33011	DATE
taxlaw-13766	717	1	197	CARDINAL
taxlaw-13766	717	2	jennifer bird-pollan	PERSON
taxlaw-13766	717	3	74	CARDINAL
taxlaw-13766	717	4	mo	GPE
taxlaw-13766	717	5	l. rev	PERSON
taxlaw-13766	717	6	251	CARDINAL
taxlaw-13766	717	7	2009	DATE
taxlaw-13766	717	8	dennis j. ventry	PERSON
taxlaw-13766	717	9	jr.	PERSON
taxlaw-13766	717	10	1969-99	DATE
taxlaw-13766	717	11	53	CARDINAL
taxlaw-13766	718	1	198	CARDINAL
taxlaw-13766	719	1	32	CARDINAL
taxlaw-13766	719	2	199	CARDINAL
taxlaw-13766	719	3	margot crandall-hollick et al.	PERSON
taxlaw-13766	721	1	2023	CARDINAL
taxlaw-13766	722	1	200	CARDINAL
taxlaw-13766	723	1	2024-40	CARDINAL
taxlaw-13766	723	2	2024-45	DATE
taxlaw-13766	724	1	1100	CARDINAL
taxlaw-13766	725	1	201	CARDINAL
taxlaw-13766	725	2	jacob goldin	PERSON
taxlaw-13766	725	3	72	CARDINAL
taxlaw-13766	725	4	59	CARDINAL
taxlaw-13766	725	5	64	DATE
taxlaw-13766	725	6	2018	DATE
taxlaw-13766	726	1	202	CARDINAL
taxlaw-13766	726	2	crandall-hollick et al.	ORG
taxlaw-13766	726	3	199	CARDINAL
taxlaw-13766	726	4	5	CARDINAL
taxlaw-13766	726	5	203	CARDINAL
taxlaw-13766	727	1	5	CARDINAL
taxlaw-13766	727	2	204	CARDINAL
taxlaw-13766	728	1	24	CARDINAL
taxlaw-13766	728	2	205	CARDINAL
taxlaw-13766	728	3	154	CARDINAL
taxlaw-13766	728	4	794	CARDINAL
taxlaw-13766	729	1	206	CARDINAL
taxlaw-13766	729	2	supra	PERSON
taxlaw-13766	729	3	197	CARDINAL
taxlaw-13766	729	4	254	CARDINAL
taxlaw-13766	729	5	283	CARDINAL
taxlaw-13766	729	6	207	CARDINAL
taxlaw-13766	729	7	2	CARDINAL
taxlaw-13766	729	8	2018	DATE
taxlaw-13766	729	9	congress	ORG
taxlaw-13766	729	10	93	CARDINAL
taxlaw-13766	729	11	2018	DATE
taxlaw-13766	730	1	117	CARDINAL
taxlaw-13766	730	2	fiscal year	DATE
taxlaw-13766	730	3	2022	CARDINAL
taxlaw-13766	730	4	almost one third	CARDINAL
taxlaw-13766	730	5	eitc dollars	MONEY
taxlaw-13766	730	6	treasury	ORG
taxlaw-13766	730	7	quarterly	DATE
taxlaw-13766	731	1	one	CARDINAL
taxlaw-13766	734	1	eitc	ORG
taxlaw-13766	734	2	40 cents	MONEY
taxlaw-13766	740	1	1	CARDINAL
taxlaw-13766	740	2	two	CARDINAL
taxlaw-13766	740	3	first	ORDINAL
taxlaw-13766	740	4	second	ORDINAL
taxlaw-13766	741	1	a particular tax year	DATE
taxlaw-13766	743	1	irs	ORG
taxlaw-13766	743	2	irs	ORG
taxlaw-13766	743	3	census bureau	ORG
taxlaw-13766	744	1	irs	ORG
taxlaw-13766	744	2	filed.213 for tax year 2021	DATE
taxlaw-13766	744	3	the most recent year	DATE
taxlaw-13766	744	4	irs	ORG
taxlaw-13766	744	5	80.8%	PERCENT
taxlaw-13766	744	6	208	CARDINAL
taxlaw-13766	744	7	scott hodge	PERSON
taxlaw-13766	744	8	congress	ORG
taxlaw-13766	744	9	irs	ORG
taxlaw-13766	744	10	$26 billion	MONEY
taxlaw-13766	745	1	june 6	DATE
taxlaw-13766	745	2	2023	CARDINAL
taxlaw-13766	746	1	209	CARDINAL
taxlaw-13766	747	1	210	CARDINAL
taxlaw-13766	747	2	https://www.paymentaccuracy.gov/payment-accuracy-high-priority-programs/	ORG
taxlaw-13766	748	1	jan. 22, 2025	DATE
taxlaw-13766	749	1	211	CARDINAL
taxlaw-13766	749	2	207	CARDINAL
taxlaw-13766	749	3	91-92	CARDINAL
taxlaw-13766	749	4	212	CARDINAL
taxlaw-13766	749	5	years 2013 through 2020	DATE
taxlaw-13766	750	1	https://perma.cc/55wu-nfs2	ORG
taxlaw-13766	750	2	jan. 17	DATE
taxlaw-13766	750	3	2025	DATE
taxlaw-13766	751	1	213	CARDINAL
taxlaw-13766	753	1	118	CARDINAL
taxlaw-13766	755	1	16:2	CARDINAL
taxlaw-13766	755	2	the preceding decade	DATE
taxlaw-13766	755	3	the 76.3%	PERCENT
taxlaw-13766	755	4	this 80.8%	PERCENT
taxlaw-13766	755	5	from tax year 2005	DATE
taxlaw-13766	756	1	1–$99	MONEY
taxlaw-13766	756	2	irs	ORG
taxlaw-13766	756	3	just 42%	PERCENT
taxlaw-13766	756	4	90%	PERCENT
taxlaw-13766	756	5	more than $4,000	MONEY
taxlaw-13766	756	6	it.216	ORG
taxlaw-13766	756	7	irs	ORG
taxlaw-13766	756	8	goldin	PERSON
taxlaw-13766	757	1	86%	PERCENT
taxlaw-13766	757	2	eitc dollars	MONEY
taxlaw-13766	757	3	2013.217	CARDINAL
taxlaw-13766	757	4	treasury	ORG
taxlaw-13766	757	5	2014	DATE
taxlaw-13766	757	6	$40.3 billion	MONEY
taxlaw-13766	757	7	credits—85%	PERCENT
taxlaw-13766	757	8	$7.3 billion	MONEY
taxlaw-13766	757	9	2021	CARDINAL
taxlaw-13766	757	10	$67 billion	MONEY
taxlaw-13766	758	1	just 2.5%	PERCENT
taxlaw-13766	758	2	2021	DATE
taxlaw-13766	758	3	$2.7 trillion	MONEY
taxlaw-13766	758	4	15%	PERCENT
taxlaw-13766	758	5	six	CARDINAL
taxlaw-13766	760	1	100%	PERCENT
taxlaw-13766	761	1	irs	ORG
taxlaw-13766	761	2	215	CARDINAL
taxlaw-13766	761	3	dean plueger	PERSON
taxlaw-13766	761	4	year 2005	DATE
taxlaw-13766	761	5	2009	DATE
taxlaw-13766	761	6	irs	ORG
taxlaw-13766	761	7	151	CARDINAL
taxlaw-13766	761	8	182	CARDINAL
taxlaw-13766	761	9	2009	DATE
taxlaw-13766	762	1	two	CARDINAL
taxlaw-13766	762	2	500–$599	MONEY
taxlaw-13766	764	1	201	CARDINAL
taxlaw-13766	764	2	70	CARDINAL
taxlaw-13766	764	3	218	CARDINAL
taxlaw-13766	765	1	inspections & evaluations	ORG
taxlaw-13766	765	2	treasury	ORG
taxlaw-13766	765	3	gen.	PERSON
taxlaw-13766	765	4	the internal revenue service	ORG
taxlaw-13766	765	5	1-2	MONEY
taxlaw-13766	765	6	2018	DATE
taxlaw-13766	766	1	219	CARDINAL
taxlaw-13766	766	2	krause et al.	PERSON
taxlaw-13766	766	3	24	CARDINAL
taxlaw-13766	766	4	8	CARDINAL
taxlaw-13766	766	5	220	CARDINAL
taxlaw-13766	766	6	221	CARDINAL
taxlaw-13766	766	7	201	CARDINAL
taxlaw-13766	766	8	66-67	CARDINAL
taxlaw-13766	767	1	222	CARDINAL
taxlaw-13766	767	2	ctr	GPE
taxlaw-13766	767	3	https://taxpolicycenter.org/briefing-book/do-all-people-eligible-eitc-participate	GPE
taxlaw-13766	767	4	jan. 2024	DATE
taxlaw-13766	768	1	119	CARDINAL
taxlaw-13766	768	2	non-english	NORP
taxlaw-13766	768	3	one	CARDINAL
taxlaw-13766	769	1	two-year	DATE
taxlaw-13766	769	2	314	CARDINAL
taxlaw-13766	769	3	89–94%	PERCENT
taxlaw-13766	769	4	only 41–58%	PERCENT
taxlaw-13766	769	5	the first year	DATE
taxlaw-13766	769	6	english	LANGUAGE
taxlaw-13766	769	7	97%	PERCENT
taxlaw-13766	769	8	2005	DATE
taxlaw-13766	769	9	irs	ORG
taxlaw-13766	770	1	every thousand dollars	MONEY
taxlaw-13766	770	2	6%	PERCENT
taxlaw-13766	772	1	goldin	PERSON
taxlaw-13766	772	2	irs	ORG
taxlaw-13766	772	3	8.5%	PERCENT
taxlaw-13766	772	4	2	CARDINAL
taxlaw-13766	774	1	goldin	PERSON
taxlaw-13766	774	2	two	CARDINAL
taxlaw-13766	774	3	2015	DATE
taxlaw-13766	774	4	only 2%	PERCENT
taxlaw-13766	774	5	eitc	ORG
taxlaw-13766	774	6	223	CARDINAL
taxlaw-13766	775	1	june 10, 2024	DATE
taxlaw-13766	776	1	224	CARDINAL
taxlaw-13766	776	2	clinton g. gudmunson et al.	PERSON
taxlaw-13766	776	3	59	CARDINAL
taxlaw-13766	777	1	j.	PERSON
taxlaw-13766	778	1	scis	GPE
taxlaw-13766	778	2	369	CARDINAL
taxlaw-13766	778	3	370	CARDINAL
taxlaw-13766	778	4	2010	DATE
taxlaw-13766	779	1	225	CARDINAL
taxlaw-13766	780	1	donald p. hirasuna & thomas f. stinson	ORG
taxlaw-13766	780	2	minnesota	GPE
taxlaw-13766	780	3	30	CARDINAL
taxlaw-13766	780	4	sci.	ORG
taxlaw-13766	780	5	408	CARDINAL
taxlaw-13766	780	6	413	CARDINAL
taxlaw-13766	780	7	2007	DATE
taxlaw-13766	781	1	226	CARDINAL
taxlaw-13766	782	1	372	CARDINAL
taxlaw-13766	782	2	374	CARDINAL
taxlaw-13766	782	3	227	CARDINAL
taxlaw-13766	783	1	375	CARDINAL
taxlaw-13766	784	1	228	CARDINAL
taxlaw-13766	786	1	201	CARDINAL
taxlaw-13766	786	2	71	DATE
taxlaw-13766	786	3	230	CARDINAL
taxlaw-13766	787	1	60	CARDINAL
taxlaw-13766	788	1	120	CARDINAL
taxlaw-13766	789	1	16:2	CARDINAL
taxlaw-13766	789	2	goldin	PERSON
taxlaw-13766	791	1	goldin	PERSON
taxlaw-13766	791	2	kleiman	PERSON
taxlaw-13766	792	1	”234 3	DATE
taxlaw-13766	794	1	third	ORDINAL
taxlaw-13766	795	1	two	CARDINAL
taxlaw-13766	795	2	irs	ORG
taxlaw-13766	796	1	irs	ORG
taxlaw-13766	796	2	2004	DATE
taxlaw-13766	796	3	1.76	CARDINAL
taxlaw-13766	796	4	more than $100,000	MONEY
taxlaw-13766	796	5	2005	DATE
taxlaw-13766	796	6	43%	PERCENT
taxlaw-13766	796	7	recent years	DATE
taxlaw-13766	796	8	the decade	DATE
taxlaw-13766	796	9	2022	CARDINAL
taxlaw-13766	796	10	20%	PERCENT
taxlaw-13766	796	11	40%	PERCENT
taxlaw-13766	797	1	irs	ORG
taxlaw-13766	798	1	2023	CARDINAL
taxlaw-13766	798	2	irs	ORG
taxlaw-13766	798	3	2.9	CARDINAL
taxlaw-13766	798	4	4.7	CARDINAL
taxlaw-13766	798	5	231	CARDINAL
taxlaw-13766	798	6	91	CARDINAL
taxlaw-13766	798	7	232	CARDINAL
taxlaw-13766	799	1	92	CARDINAL
taxlaw-13766	799	2	233	CARDINAL
taxlaw-13766	799	3	jacob goldin &	ORG
taxlaw-13766	799	4	ariel jurow kleiman	PERSON
taxlaw-13766	800	1	131	CARDINAL
taxlaw-13766	800	2	yale l. j. 1719	PERSON
taxlaw-13766	800	3	1724	CARDINAL
taxlaw-13766	800	4	2022	CARDINAL
taxlaw-13766	801	1	234	CARDINAL
taxlaw-13766	802	1	1726	CARDINAL
taxlaw-13766	803	1	235	CARDINAL
taxlaw-13766	803	2	jonathan p. schneller et al.	PERSON
taxlaw-13766	803	3	3	CARDINAL
taxlaw-13766	804	1	j. tax l. 176	PERSON
taxlaw-13766	804	2	187	CARDINAL
taxlaw-13766	804	3	2012	DATE
taxlaw-13766	805	1	236	CARDINAL
taxlaw-13766	806	1	186	CARDINAL
taxlaw-13766	806	2	237	CARDINAL
taxlaw-13766	806	3	margot l. crandall-hollick	PERSON
taxlaw-13766	806	4	cong	PERSON
taxlaw-13766	808	1	in11952	PERSON
taxlaw-13766	808	2	3	CARDINAL
taxlaw-13766	808	3	2022	CARDINAL
taxlaw-13766	809	1	238	CARDINAL
taxlaw-13766	809	2	leslie book	PERSON
taxlaw-13766	809	3	20	CARDINAL
taxlaw-13766	810	1	l. & pol'y	ORG
taxlaw-13766	810	2	85	CARDINAL
taxlaw-13766	810	3	93-94	CARDINAL
taxlaw-13766	810	4	2009	DATE
taxlaw-13766	811	1	121	CARDINAL
taxlaw-13766	811	2	78%	PERCENT
taxlaw-13766	811	3	irs	ORG
taxlaw-13766	811	4	mail.240	GPE
taxlaw-13766	811	5	between fiscal years 2008 to 2016	DATE
taxlaw-13766	811	6	irs	ORG
taxlaw-13766	811	7	annually	DATE
taxlaw-13766	811	8	400,000 to 500,000	CARDINAL
taxlaw-13766	811	9	between 30,000 and 50,000	CARDINAL
taxlaw-13766	811	10	fiscal year 2021	DATE
taxlaw-13766	811	11	99.8%	PERCENT
taxlaw-13766	811	12	74%	PERCENT
taxlaw-13766	812	1	schneller et al	PERSON
taxlaw-13766	813	1	2007	DATE
taxlaw-13766	813	2	more than one	CARDINAL
taxlaw-13766	813	3	four	CARDINAL
taxlaw-13766	813	4	approximately half	CARDINAL
taxlaw-13766	813	5	more than half	CARDINAL
taxlaw-13766	813	6	nearly half	CARDINAL
taxlaw-13766	813	7	first	ORDINAL
taxlaw-13766	815	1	less than one-third	CARDINAL
taxlaw-13766	815	2	fiscal year 2018	DATE
taxlaw-13766	815	3	43%	PERCENT
taxlaw-13766	815	4	another 26%	PERCENT
taxlaw-13766	815	5	2010	DATE
taxlaw-13766	815	6	only 30%	PERCENT
taxlaw-13766	815	7	239	CARDINAL
taxlaw-13766	815	8	hadi elzayn et	PERSON
taxlaw-13766	815	9	al.	GPE
taxlaw-13766	815	10	stanford institute	ORG
taxlaw-13766	815	11	3-4	MONEY
taxlaw-13766	815	12	2023	CARDINAL
taxlaw-13766	816	1	240	CARDINAL
taxlaw-13766	816	2	schneller et al.	PERSON
taxlaw-13766	816	3	235	CARDINAL
taxlaw-13766	816	4	188	CARDINAL
taxlaw-13766	817	1	241	CARDINAL
taxlaw-13766	817	2	kathleen bryant et al.	PERSON
taxlaw-13766	817	3	tax l. ctr	PERSON
taxlaw-13766	818	1	nyu l. & ctr	ORG
taxlaw-13766	819	1	irs	ORG
taxlaw-13766	819	2	1	CARDINAL
taxlaw-13766	819	3	2022	CARDINAL
taxlaw-13766	820	1	242	CARDINAL
taxlaw-13766	820	2	crandall-hollick	ORG
taxlaw-13766	820	3	supra	PERSON
taxlaw-13766	820	4	237	CARDINAL
taxlaw-13766	820	5	4	CARDINAL
taxlaw-13766	820	6	243	CARDINAL
taxlaw-13766	820	7	schneller et al.	PERSON
taxlaw-13766	820	8	supra	PERSON
taxlaw-13766	820	9	235	CARDINAL
taxlaw-13766	820	10	188	CARDINAL
taxlaw-13766	821	1	244	CARDINAL
taxlaw-13766	821	2	irs	ORG
taxlaw-13766	821	3	81	CARDINAL
taxlaw-13766	822	1	l. rev	PERSON
taxlaw-13766	822	2	351	CARDINAL
taxlaw-13766	822	3	393	CARDINAL
taxlaw-13766	822	4	2002	DATE
taxlaw-13766	823	1	245	CARDINAL
taxlaw-13766	823	2	supra	PERSON
taxlaw-13766	823	3	241	CARDINAL
taxlaw-13766	823	4	1	CARDINAL
taxlaw-13766	823	5	1	CARDINAL
taxlaw-13766	823	6	2018	DATE
taxlaw-13766	823	7	congress	ORG
taxlaw-13766	823	8	137	CARDINAL
taxlaw-13766	823	9	2018	DATE
taxlaw-13766	824	1	246	CARDINAL
taxlaw-13766	824	2	schneller et al.	PERSON
taxlaw-13766	824	3	supra	PERSON
taxlaw-13766	824	4	235	CARDINAL
taxlaw-13766	824	5	189	CARDINAL
taxlaw-13766	824	6	2	CARDINAL
taxlaw-13766	824	7	2007	DATE
taxlaw-13766	824	8	annual	DATE
taxlaw-13766	824	9	congress	ORG
taxlaw-13766	824	10	95	CARDINAL
taxlaw-13766	824	11	2007	DATE
taxlaw-13766	825	1	247	CARDINAL
taxlaw-13766	825	2	crandall-hollick	ORG
taxlaw-13766	825	3	supra	PERSON
taxlaw-13766	825	4	237	CARDINAL
taxlaw-13766	825	5	5	CARDINAL
taxlaw-13766	825	6	248	CARDINAL
taxlaw-13766	826	1	249	CARDINAL
taxlaw-13766	826	2	irs	ORG
taxlaw-13766	826	3	irs	ORG
taxlaw-13766	826	4	feb. 8	DATE
taxlaw-13766	826	5	2024	DATE
taxlaw-13766	826	6	122	CARDINAL
taxlaw-13766	827	1	16:2	CARDINAL
taxlaw-13766	828	1	irs	ORG
taxlaw-13766	831	1	2004	DATE
taxlaw-13766	831	2	annual	DATE
taxlaw-13766	831	3	2007	DATE
taxlaw-13766	831	4	43%	PERCENT
taxlaw-13766	831	5	irs	ORG
taxlaw-13766	831	6	96%	PERCENT
taxlaw-13766	831	7	schneller et al	PERSON
taxlaw-13766	832	1	t]hese	NORP
taxlaw-13766	834	1	irs	ORG
taxlaw-13766	835	1	irs	ORG
taxlaw-13766	835	2	irs	ORG
taxlaw-13766	841	1	today	DATE
taxlaw-13766	841	2	two	CARDINAL
taxlaw-13766	844	1	250	CARDINAL
taxlaw-13766	844	2	bryant et al.	PERSON
taxlaw-13766	844	3	supra	PERSON
taxlaw-13766	844	4	241	CARDINAL
taxlaw-13766	844	5	3	CARDINAL
taxlaw-13766	844	6	guyton et al.	PERSON
taxlaw-13766	844	7	193	CARDINAL
taxlaw-13766	844	8	3	CARDINAL
taxlaw-13766	845	1	251	CARDINAL
taxlaw-13766	845	2	janet spragens	PERSON
taxlaw-13766	845	3	irs	ORG
taxlaw-13766	845	4	feb. 1, 2005	DATE
taxlaw-13766	846	1	252	CARDINAL
taxlaw-13766	846	2	schneller et al.	PERSON
taxlaw-13766	846	3	supra	PERSON
taxlaw-13766	846	4	235	CARDINAL
taxlaw-13766	846	5	188	CARDINAL
taxlaw-13766	846	6	1	CARDINAL
taxlaw-13766	846	7	2009	DATE
taxlaw-13766	846	8	congress	ORG
taxlaw-13766	846	9	160	CARDINAL
taxlaw-13766	846	10	2009	DATE
taxlaw-13766	847	1	253	CARDINAL
taxlaw-13766	851	1	522(d)(10)(a	CARDINAL
taxlaw-13766	852	1	256	CARDINAL
taxlaw-13766	852	2	timothy m. todd	PERSON
taxlaw-13766	852	3	jan. 2019	DATE
taxlaw-13766	852	4	75, 76	DATE
taxlaw-13766	852	5	257	CARDINAL
taxlaw-13766	852	6	keith fogg	PERSON
taxlaw-13766	852	7	jan. 11	DATE
taxlaw-13766	852	8	2023	CARDINAL
taxlaw-13766	854	1	123	CARDINAL
taxlaw-13766	854	2	moreno	ORG
taxlaw-13766	854	3	washington	GPE
taxlaw-13766	854	4	washington	GPE
taxlaw-13766	854	5	the washington supreme court	ORG
taxlaw-13766	854	6	washington	GPE
taxlaw-13766	855	1	washington	GPE
taxlaw-13766	857	1	idaho	GPE
taxlaw-13766	857	2	minnesota	GPE
taxlaw-13766	857	3	new york	GPE
taxlaw-13766	857	4	south dakota	GPE
taxlaw-13766	858	1	washington	GPE
taxlaw-13766	860	1	ninth	ORDINAL
taxlaw-13766	860	2	supreme court	ORG
taxlaw-13766	861	1	2022	CARDINAL
taxlaw-13766	861	2	new mexico	GPE
taxlaw-13766	861	3	the washington court	ORG
taxlaw-13766	861	4	new mexico	GPE
taxlaw-13766	861	5	258	CARDINAL
taxlaw-13766	861	6	moreno	ORG
taxlaw-13766	861	7	629	CARDINAL
taxlaw-13766	861	8	923	CARDINAL
taxlaw-13766	861	9	w.d.	GPE
taxlaw-13766	862	1	bankr	ORG
taxlaw-13766	863	1	2021	CARDINAL
taxlaw-13766	864	1	259	CARDINAL
taxlaw-13766	865	1	1959	DATE
taxlaw-13766	865	2	anthis v. copland	PERSON
taxlaw-13766	865	3	270	CARDINAL
taxlaw-13766	865	4	574	CARDINAL
taxlaw-13766	865	5	2012	DATE
taxlaw-13766	866	1	260 629	QUANTITY
taxlaw-13766	866	2	929	CARDINAL
taxlaw-13766	868	1	261	CARDINAL
taxlaw-13766	868	2	930	CARDINAL
taxlaw-13766	869	1	§ 74.04.005(8	ORG
taxlaw-13766	870	1	262	CARDINAL
taxlaw-13766	872	1	933	CARDINAL
taxlaw-13766	873	1	264	CARDINAL
taxlaw-13766	874	1	934	CARDINAL
taxlaw-13766	875	1	265	CARDINAL
taxlaw-13766	876	1	moreno	ORG
taxlaw-13766	876	2	1124-lbs	QUANTITY
taxlaw-13766	876	3	6140115	DATE
taxlaw-13766	876	4	9th	ORDINAL
taxlaw-13766	877	1	dec. 23	DATE
taxlaw-13766	877	2	2021	DATE
taxlaw-13766	878	1	267	CARDINAL
taxlaw-13766	879	1	4	CARDINAL
taxlaw-13766	879	2	sorenson	PERSON
taxlaw-13766	879	3	treasury	ORG
taxlaw-13766	879	4	475	CARDINAL
taxlaw-13766	879	5	851	CARDINAL
taxlaw-13766	879	6	864	CARDINAL
taxlaw-13766	879	7	1986	DATE
taxlaw-13766	880	1	268	CARDINAL
taxlaw-13766	880	2	22	CARDINAL
taxlaw-13766	880	3	2022	CARDINAL
taxlaw-13766	882	1	dec. 16	DATE
taxlaw-13766	882	2	2022	CARDINAL
taxlaw-13766	883	1	269	CARDINAL
taxlaw-13766	884	1	3	CARDINAL
taxlaw-13766	884	2	270	CARDINAL
taxlaw-13766	885	1	4	CARDINAL
taxlaw-13766	885	2	271	CARDINAL
taxlaw-13766	886	1	6	CARDINAL
taxlaw-13766	886	2	124	CARDINAL
taxlaw-13766	886	3	columbia	ORG
taxlaw-13766	888	1	16:2	CARDINAL
taxlaw-13766	888	2	new mexico	GPE
taxlaw-13766	889	1	11 u.s.c	CARDINAL
taxlaw-13766	890	1	25%	PERCENT
taxlaw-13766	890	2	5,000;272	MONEY
taxlaw-13766	892	1	one	CARDINAL
taxlaw-13766	896	1	irs	ORG
taxlaw-13766	897	1	three	CARDINAL
taxlaw-13766	903	1	warren	PERSON
taxlaw-13766	903	2	irs	ORG
taxlaw-13766	905	1	one	CARDINAL
taxlaw-13766	906	1	100%	PERCENT
taxlaw-13766	906	2	100%	PERCENT
taxlaw-13766	906	3	100%	PERCENT
taxlaw-13766	908	1	272 11	CARDINAL
taxlaw-13766	910	1	273	CARDINAL
taxlaw-13766	910	2	robert lawless	PERSON
taxlaw-13766	910	3	max l. rowe	PERSON
taxlaw-13766	910	4	l.	GPE
taxlaw-13766	910	5	eric baudry	PERSON
taxlaw-13766	910	6	mich. fac.	ORG
taxlaw-13766	910	7	univ	NORP
taxlaw-13766	910	8	mich	GPE
taxlaw-13766	911	1	l. sch	PERSON
taxlaw-13766	912	1	may 31	DATE
taxlaw-13766	912	2	2024	DATE
taxlaw-13766	912	3	12:40 p.m. est	TIME
taxlaw-13766	913	1	274	CARDINAL
taxlaw-13766	913	2	supra	PERSON
taxlaw-13766	913	3	62	CARDINAL
taxlaw-13766	913	4	27	CARDINAL
taxlaw-13766	914	1	275	CARDINAL
taxlaw-13766	914	2	20	CARDINAL
taxlaw-13766	914	3	125	CARDINAL
taxlaw-13766	915	1	2023	CARDINAL
taxlaw-13766	915	2	17	CARDINAL
taxlaw-13766	915	3	irs	ORG
taxlaw-13766	915	4	efficacy.276	GPE
taxlaw-13766	916	1	a.	PERSON
taxlaw-13766	917	1	irs	ORG
taxlaw-13766	918	1	each year	DATE
taxlaw-13766	918	2	irs	ORG
taxlaw-13766	918	3	irs	ORG
taxlaw-13766	918	4	2014	DATE
taxlaw-13766	918	5	175,000	CARDINAL
taxlaw-13766	918	6	less than one	CARDINAL
taxlaw-13766	918	7	half	CARDINAL
taxlaw-13766	919	1	one	CARDINAL
taxlaw-13766	919	2	california	GPE
taxlaw-13766	920	1	millions	CARDINAL
taxlaw-13766	922	1	larger than a half	DATE
taxlaw-13766	923	1	one	CARDINAL
taxlaw-13766	924	1	third	ORDINAL
taxlaw-13766	924	2	276	CARDINAL
taxlaw-13766	924	3	u.s.	GPE
taxlaw-13766	924	4	41	CARDINAL
taxlaw-13766	924	5	17	DATE
taxlaw-13766	925	1	277	CARDINAL
taxlaw-13766	925	2	goldin	PERSON
taxlaw-13766	925	3	201	CARDINAL
taxlaw-13766	925	4	72-73	DATE
taxlaw-13766	926	1	278	CARDINAL
taxlaw-13766	927	1	inspections & evaluations	ORG
taxlaw-13766	927	2	218	CARDINAL
taxlaw-13766	927	3	4-5	DATE
taxlaw-13766	927	4	4	CARDINAL
taxlaw-13766	927	5	279	CARDINAL
taxlaw-13766	927	6	6	CARDINAL
taxlaw-13766	927	7	280	CARDINAL
taxlaw-13766	928	1	elizabeth linos et al.	PERSON
taxlaw-13766	928	2	cal	ORG
taxlaw-13766	929	1	16,	PERCENT
taxlaw-13766	929	2	23	DATE
taxlaw-13766	929	3	2020	DATE
taxlaw-13766	930	1	282	CARDINAL
taxlaw-13766	930	2	15	CARDINAL
taxlaw-13766	931	1	283	CARDINAL
taxlaw-13766	932	1	23	CARDINAL
taxlaw-13766	933	1	126	CARDINAL
taxlaw-13766	933	2	columbia	ORG
taxlaw-13766	934	1	16:2	CARDINAL
taxlaw-13766	936	1	90–120-minute	TIME
taxlaw-13766	936	2	21%	PERCENT
taxlaw-13766	937	1	irs	ORG
taxlaw-13766	937	2	ctc	ORG
taxlaw-13766	937	3	eitc.285	GPE
taxlaw-13766	937	4	goldin	PERSON
taxlaw-13766	938	1	irs	ORG
taxlaw-13766	938	2	third	ORDINAL
taxlaw-13766	940	1	2020	DATE
taxlaw-13766	940	2	two	CARDINAL
taxlaw-13766	940	3	united states	GPE
taxlaw-13766	940	4	irs	ORG
taxlaw-13766	941	1	irs	ORG
taxlaw-13766	944	1	284	CARDINAL
taxlaw-13766	944	2	224	CARDINAL
taxlaw-13766	944	3	379	CARDINAL
taxlaw-13766	945	1	285	CARDINAL
taxlaw-13766	945	2	jacob goldin et al	PERSON
taxlaw-13766	945	3	13	CARDINAL
taxlaw-13766	945	4	nat’l bureau of econ	ORG
taxlaw-13766	946	1	rsch	GPE
taxlaw-13766	946	2	28398	DATE
taxlaw-13766	946	3	2021	DATE
taxlaw-13766	947	1	286	CARDINAL
taxlaw-13766	947	2	goldin	PERSON
taxlaw-13766	947	3	201	CARDINAL
taxlaw-13766	947	4	100	CARDINAL
taxlaw-13766	947	5	287	CARDINAL
taxlaw-13766	948	1	inspections & evaluations	ORG
taxlaw-13766	948	2	218	CARDINAL
taxlaw-13766	948	3	9-10	CARDINAL
taxlaw-13766	949	1	288	CARDINAL
taxlaw-13766	949	2	sherrod brown	PERSON
taxlaw-13766	949	3	sherrod brown	PERSON
taxlaw-13766	949	4	catherine cortez masto	PERSON
taxlaw-13766	949	5	mark eitc awareness day	PERSON
taxlaw-13766	949	6	irs	ORG
taxlaw-13766	949	7	americans	NORP
taxlaw-13766	949	8	jan. 31, 2020	DATE
taxlaw-13766	950	1	https://web.archive.org/web/20240627114556/https://www.brown.senate.gov/newsroom/press/rel	ORG
taxlaw-13766	951	1	289	CARDINAL
taxlaw-13766	953	1	june 11,	DATE
taxlaw-13766	953	2	2024	DATE
taxlaw-13766	955	1	127	CARDINAL
taxlaw-13766	955	2	irs	ORG
taxlaw-13766	955	3	irs	ORG
taxlaw-13766	955	4	irs	ORG
taxlaw-13766	957	1	ryan calo	PERSON
taxlaw-13766	959	1	irs	ORG
taxlaw-13766	960	1	2019	CARDINAL
taxlaw-13766	965	1	2005	DATE
taxlaw-13766	965	2	irs	ORG
taxlaw-13766	965	3	janet spragens	PERSON
taxlaw-13766	965	4	irs	ORG
taxlaw-13766	965	5	only 38%	PERCENT
taxlaw-13766	965	6	290	CARDINAL
taxlaw-13766	965	7	irs	ORG
taxlaw-13766	965	8	u.s.	GPE
taxlaw-13766	966	1	2024	DATE
taxlaw-13766	968	1	291	CARDINAL
taxlaw-13766	968	2	292	CARDINAL
taxlaw-13766	968	3	ryan calo & danielle keats citron	ORG
taxlaw-13766	968	4	70	CARDINAL
taxlaw-13766	968	5	emory l.j	PERSON
taxlaw-13766	968	6	797	CARDINAL
taxlaw-13766	968	7	802	CARDINAL
taxlaw-13766	968	8	2021	CARDINAL
taxlaw-13766	969	1	293	CARDINAL
taxlaw-13766	969	2	joshua a. kroll et al.	PERSON
taxlaw-13766	969	3	165	CARDINAL
taxlaw-13766	969	4	l. rev	PERSON
taxlaw-13766	969	5	633	CARDINAL
taxlaw-13766	969	6	636	CARDINAL
taxlaw-13766	969	7	2017	CARDINAL
taxlaw-13766	970	1	294	CARDINAL
taxlaw-13766	971	1	13,859	CARDINAL
taxlaw-13766	971	2	84	CARDINAL
taxlaw-13766	971	3	fed	ORG
taxlaw-13766	973	1	3967	CARDINAL
taxlaw-13766	973	2	feb. 11	DATE
taxlaw-13766	973	3	2019	DATE
taxlaw-13766	974	1	295	CARDINAL
taxlaw-13766	974	2	251	CARDINAL
taxlaw-13766	974	3	2	CARDINAL
taxlaw-13766	974	4	2004	DATE
taxlaw-13766	975	1	128	CARDINAL
taxlaw-13766	975	2	columbia	ORG
taxlaw-13766	976	1	16:2	CARDINAL
taxlaw-13766	976	2	irs	ORG
taxlaw-13766	976	3	three	CARDINAL
taxlaw-13766	976	4	67%.296	CARDINAL
taxlaw-13766	978	1	today	DATE
taxlaw-13766	979	1	7528	DATE
taxlaw-13766	979	2	irs	ORG
taxlaw-13766	980	1	irs	ORG
taxlaw-13766	980	2	congress	ORG
taxlaw-13766	981	1	2007	DATE
taxlaw-13766	981	2	irs	ORG
taxlaw-13766	981	3	41.5%	PERCENT
taxlaw-13766	981	4	23.1%	PERCENT
taxlaw-13766	982	1	”300	CARDINAL
taxlaw-13766	983	1	2019	CARDINAL
taxlaw-13766	983	2	97%	PERCENT
taxlaw-13766	985	1	18%	PERCENT
taxlaw-13766	986	1	2007	DATE
taxlaw-13766	986	2	$300 million	MONEY
taxlaw-13766	986	3	irs	ORG
taxlaw-13766	986	4	296	CARDINAL
taxlaw-13766	986	5	2	CARDINAL
taxlaw-13766	986	6	10	CARDINAL
taxlaw-13766	987	1	297	CARDINAL
taxlaw-13766	987	2	eric	PERSON
taxlaw-13766	987	3	apr. 2	DATE
taxlaw-13766	987	4	2024	DATE
taxlaw-13766	987	5	keith fogg	PERSON
taxlaw-13766	987	6	67	CARDINAL
taxlaw-13766	988	1	3	CARDINAL
taxlaw-13766	989	1	298	CARDINAL
taxlaw-13766	989	2	supra	PERSON
taxlaw-13766	989	3	235	CARDINAL
taxlaw-13766	989	4	191	CARDINAL
taxlaw-13766	989	5	299	CARDINAL
taxlaw-13766	989	6	203-04	CARDINAL
taxlaw-13766	990	1	300	CARDINAL
taxlaw-13766	990	2	bryant et al.	PERSON
taxlaw-13766	990	3	supra	PERSON
taxlaw-13766	990	4	241	CARDINAL
taxlaw-13766	990	5	5	CARDINAL
taxlaw-13766	990	6	schneller et al.	PERSON
taxlaw-13766	990	7	supra	PERSON
taxlaw-13766	990	8	235	CARDINAL
taxlaw-13766	990	9	192	CARDINAL
taxlaw-13766	991	1	301	CARDINAL
taxlaw-13766	991	2	5-6	CARDINAL
taxlaw-13766	991	3	2021	CARDINAL
taxlaw-13766	991	4	annual	DATE
taxlaw-13766	991	5	congress	ORG
taxlaw-13766	991	6	294	CARDINAL
taxlaw-13766	991	7	2021	CARDINAL
taxlaw-13766	992	1	302	CARDINAL
taxlaw-13766	992	2	leandra lederman & warren b. hrung	ORG
taxlaw-13766	993	1	41	CARDINAL
taxlaw-13766	993	2	l. rev	PERSON
taxlaw-13766	993	3	1235, 1281	CARDINAL
taxlaw-13766	993	4	2006	DATE
taxlaw-13766	994	1	303	CARDINAL
taxlaw-13766	994	2	1255	CARDINAL
taxlaw-13766	995	1	304	CARDINAL
taxlaw-13766	995	2	schneller et al.	PERSON
taxlaw-13766	995	3	supra	PERSON
taxlaw-13766	995	4	235	CARDINAL
taxlaw-13766	995	5	208	CARDINAL
taxlaw-13766	995	6	129	CARDINAL
taxlaw-13766	996	1	one	CARDINAL
taxlaw-13766	997	1	september 2023	DATE
taxlaw-13766	997	2	irs	ORG
taxlaw-13766	997	3	years	DATE
taxlaw-13766	1002	1	fogg	PERSON
taxlaw-13766	1002	2	congress	ORG
taxlaw-13766	1010	1	first	ORDINAL
taxlaw-13766	1010	2	second	ORDINAL
taxlaw-13766	1012	1	305	CARDINAL
taxlaw-13766	1012	2	irs	ORG
taxlaw-13766	1012	3	ir-2023-166	ORG
taxlaw-13766	1012	4	sept. 8	DATE
taxlaw-13766	1012	5	2023	CARDINAL
taxlaw-13766	1013	1	306	CARDINAL
taxlaw-13766	1013	2	fogg	ORG
taxlaw-13766	1013	3	supra	PERSON
taxlaw-13766	1013	4	257	CARDINAL
taxlaw-13766	1014	1	307	CARDINAL
taxlaw-13766	1015	1	16:2	CARDINAL