id	sid	eid	entity	type
taxlaw-2802	1	1	microsoft	ORG
taxlaw-2802	1	2	3	CARDINAL
taxlaw-2802	1	3	230	CARDINAL
taxlaw-2802	2	1	steven z.	PERSON
taxlaw-2802	3	1	151 i.	PERSON
taxlaw-2802	4	1	154 ii	QUANTITY
taxlaw-2802	5	1	230	CARDINAL
taxlaw-2802	7	1	160 iii	QUANTITY
taxlaw-2802	10	1	162	CARDINAL
taxlaw-2802	11	1	169	CARDINAL
taxlaw-2802	11	2	170	CARDINAL
taxlaw-2802	13	1	170	CARDINAL
taxlaw-2802	13	2	171	CARDINAL
taxlaw-2802	14	1	172	CARDINAL
taxlaw-2802	14	2	174	CARDINAL
taxlaw-2802	14	3	176	CARDINAL
taxlaw-2802	14	4	178 ∗	CARDINAL
taxlaw-2802	14	5	2010	DATE
taxlaw-2802	14	6	steven z. hodaszy	PERSON
taxlaw-2802	15	1	more than 17 years	DATE
taxlaw-2802	17	1	new york university school of law	ORG
taxlaw-2802	17	2	2010	DATE
taxlaw-2802	18	1	carlton m. smith	PERSON
taxlaw-2802	18	2	benjamin n. cardozo	PERSON
taxlaw-2802	18	3	new york university school of law	ORG
taxlaw-2802	19	1	the columbia journal of tax law	ORG
taxlaw-2802	21	1	2011	DATE
taxlaw-2802	21	2	t 151	DATE
taxlaw-2802	22	1	179	CARDINAL
taxlaw-2802	23	1	179 1	CARDINAL
taxlaw-2802	23	2	180 2	CARDINAL
taxlaw-2802	24	1	182 3	CARDINAL
taxlaw-2802	25	1	184	CARDINAL
taxlaw-2802	25	2	190	CARDINAL
taxlaw-2802	25	3	192	CARDINAL
taxlaw-2802	25	4	d.	NORP
taxlaw-2802	26	1	202	CARDINAL
taxlaw-2802	26	2	one	CARDINAL
taxlaw-2802	26	3	230	CARDINAL
taxlaw-2802	26	4	230”).1	CARDINAL
taxlaw-2802	26	5	10.35	CARDINAL
taxlaw-2802	26	6	230	CARDINAL
taxlaw-2802	26	7	june 20, 2005,3	DATE
taxlaw-2802	26	8	the internal revenue service	ORG
taxlaw-2802	26	9	first	ORDINAL
taxlaw-2802	26	10	1	CARDINAL
taxlaw-2802	27	1	230	CARDINAL
taxlaw-2802	27	2	31	CARDINAL
taxlaw-2802	27	3	10	CARDINAL
taxlaw-2802	27	4	the internal revenue service	ORG
taxlaw-2802	28	1	31	CARDINAL
taxlaw-2802	29	1	10.0	CARDINAL
taxlaw-2802	29	2	230	CARDINAL
taxlaw-2802	29	3	the internal revenue service	ORG
taxlaw-2802	29	4	the internal revenue service	ORG
taxlaw-2802	30	1	31	CARDINAL
taxlaw-2802	31	1	10.0	CARDINAL
taxlaw-2802	31	2	2010	DATE
taxlaw-2802	32	1	2. 31	CARDINAL
taxlaw-2802	33	1	10.35	CARDINAL
taxlaw-2802	33	2	2010	DATE
taxlaw-2802	34	1	3	CARDINAL
taxlaw-2802	34	2	230	CARDINAL
taxlaw-2802	34	3	10.35	CARDINAL
taxlaw-2802	34	4	june 20, 2005	DATE
taxlaw-2802	35	1	31	CARDINAL
taxlaw-2802	36	1	2010	DATE
taxlaw-2802	37	1	4	CARDINAL
taxlaw-2802	37	2	230	CARDINAL
taxlaw-2802	37	3	section 10.35.	LAW
taxlaw-2802	38	1	31	CARDINAL
taxlaw-2802	39	1	2010	DATE
taxlaw-2802	40	1	230	CARDINAL
taxlaw-2802	40	2	10.35(b)(1	CARDINAL
taxlaw-2802	40	3	10.2(a)(5	CARDINAL
taxlaw-2802	41	1	31	CARDINAL
taxlaw-2802	42	1	10.35(b)(1	CARDINAL
taxlaw-2802	42	2	2010	DATE
taxlaw-2802	43	1	section 10.2(a)(5	LAW
taxlaw-2802	43	2	10.3	CARDINAL
taxlaw-2802	44	1	31	CARDINAL
taxlaw-2802	45	1	10.2(a)(5	CARDINAL
taxlaw-2802	45	2	2010	DATE
taxlaw-2802	47	1	31	CARDINAL
taxlaw-2802	48	1	columbia jour�al	PERSON
taxlaw-2802	48	2	152	CARDINAL
taxlaw-2802	48	3	the years	DATE
taxlaw-2802	50	1	fifth-year	DATE
taxlaw-2802	51	1	five years	DATE
taxlaw-2802	60	1	the 1990s	DATE
taxlaw-2802	65	1	10.3(a)-(d	CARDINAL
taxlaw-2802	65	2	2010	DATE
taxlaw-2802	66	1	section 10.3(a	LAW
taxlaw-2802	66	2	the internal revenue service	ORG
taxlaw-2802	66	3	the internal revenue service	ORG
taxlaw-2802	67	1	31	CARDINAL
taxlaw-2802	68	1	10.3(a	DATE
taxlaw-2802	68	2	2010	DATE
taxlaw-2802	69	1	2011	DATE
taxlaw-2802	69	2	t 153	DATE
taxlaw-2802	84	1	v.c	PERSON
taxlaw-2802	85	1	v.d	PERSON
taxlaw-2802	86	1	columbia jour�al	PRODUCT
taxlaw-2802	87	1	154	CARDINAL
taxlaw-2802	88	1	vi	PERSON
taxlaw-2802	89	1	i.	PERSON
taxlaw-2802	90	1	1	CARDINAL
taxlaw-2802	90	2	irs	ORG
taxlaw-2802	90	3	transaction”),5	CARDINAL
taxlaw-2802	90	4	2	CARDINAL
taxlaw-2802	90	5	transaction”),6	PERSON
taxlaw-2802	90	6	transaction”),7	LANGUAGE
taxlaw-2802	92	1	5	CARDINAL
taxlaw-2802	92	2	31	CARDINAL
taxlaw-2802	93	1	10.35(b)(2)(i)(a	DATE
taxlaw-2802	93	2	2010	DATE
taxlaw-2802	94	1	6.	CARDINAL
taxlaw-2802	94	2	31	CARDINAL
taxlaw-2802	95	1	10.35(b)(2)(i)(b	CARDINAL
taxlaw-2802	95	2	2010	DATE
taxlaw-2802	96	1	7. 31	CARDINAL
taxlaw-2802	97	1	10.35(b)(2)(i)(c	DATE
taxlaw-2802	97	2	2010	DATE
taxlaw-2802	98	1	8	CARDINAL
taxlaw-2802	99	1	230	CARDINAL
taxlaw-2802	99	2	one	CARDINAL
taxlaw-2802	100	1	31	CARDINAL
taxlaw-2802	101	1	10.35(b)(4)(i	CARDINAL
taxlaw-2802	101	2	2010	DATE
taxlaw-2802	102	1	230	CARDINAL
taxlaw-2802	103	1	31	CARDINAL
taxlaw-2802	104	1	10.35(b)(3	CARDINAL
taxlaw-2802	104	2	2010	DATE
taxlaw-2802	105	1	irs	ORG
taxlaw-2802	106	1	230	CARDINAL
taxlaw-2802	106	2	one	CARDINAL
taxlaw-2802	107	1	31	CARDINAL
taxlaw-2802	108	1	10.35(b)(5	CARDINAL
taxlaw-2802	108	2	2010	DATE
taxlaw-2802	109	1	10	CARDINAL
taxlaw-2802	110	1	one	CARDINAL
taxlaw-2802	111	1	31	CARDINAL
taxlaw-2802	112	1	10.35(b)(6	CARDINAL
taxlaw-2802	112	2	2010	DATE
taxlaw-2802	113	1	2011	DATE
taxlaw-2802	113	2	t 155	DATE
taxlaw-2802	113	3	three	CARDINAL
taxlaw-2802	114	1	one	CARDINAL
taxlaw-2802	115	1	three	CARDINAL
taxlaw-2802	115	2	irs	ORG
taxlaw-2802	116	1	two	CARDINAL
taxlaw-2802	116	2	irs	ORG
taxlaw-2802	120	1	congress	ORG
taxlaw-2802	122	1	6662	DATE
taxlaw-2802	122	2	11	CARDINAL
taxlaw-2802	123	1	230	CARDINAL
taxlaw-2802	124	1	31	CARDINAL
taxlaw-2802	125	1	10.35(b)(7	CARDINAL
taxlaw-2802	125	2	2010	DATE
taxlaw-2802	126	1	12	CARDINAL
taxlaw-2802	126	2	31	CARDINAL
taxlaw-2802	127	1	2010	DATE
taxlaw-2802	128	1	13	CARDINAL
taxlaw-2802	129	1	31	CARDINAL
taxlaw-2802	130	1	10.35(b)(2)(i)(c	DATE
taxlaw-2802	130	2	2010	DATE
taxlaw-2802	131	1	15	CARDINAL
taxlaw-2802	131	2	31	CARDINAL
taxlaw-2802	132	1	10.35(b)(2)(i)(c	DATE
taxlaw-2802	132	2	2010	DATE
taxlaw-2802	132	3	31	CARDINAL
taxlaw-2802	133	1	2010	DATE
taxlaw-2802	134	1	6662(d)(2)(c)(ii	CARDINAL
taxlaw-2802	134	2	2010	DATE
taxlaw-2802	135	1	steven m. weiser	PERSON
taxlaw-2802	135	2	230	CARDINAL
taxlaw-2802	135	3	34	CARDINAL
taxlaw-2802	137	1	29	CARDINAL
taxlaw-2802	137	2	32	DATE
taxlaw-2802	137	3	156	CARDINAL
taxlaw-2802	137	4	230	CARDINAL
taxlaw-2802	138	1	1	CARDINAL
taxlaw-2802	138	2	2	CARDINAL
taxlaw-2802	138	3	3	CARDINAL
taxlaw-2802	138	4	4	CARDINAL
taxlaw-2802	138	5	230	CARDINAL
taxlaw-2802	146	1	16.	CARDINAL
taxlaw-2802	146	2	31	CARDINAL
taxlaw-2802	147	1	10.35(b)(2)(i	CARDINAL
taxlaw-2802	147	2	2010	DATE
taxlaw-2802	148	1	17	CARDINAL
taxlaw-2802	149	1	31	CARDINAL
taxlaw-2802	150	1	2010	DATE
taxlaw-2802	151	1	18.	CARDINAL
taxlaw-2802	151	2	31	CARDINAL
taxlaw-2802	152	1	10.35(c)(1)(i	CARDINAL
taxlaw-2802	152	2	2010	DATE
taxlaw-2802	154	1	19	CARDINAL
taxlaw-2802	154	2	31	CARDINAL
taxlaw-2802	155	1	10.35(c)(1)(ii	DATE
taxlaw-2802	155	2	2010	DATE
taxlaw-2802	156	1	230	CARDINAL
taxlaw-2802	157	1	230	CARDINAL
taxlaw-2802	158	1	31	CARDINAL
taxlaw-2802	159	1	10.35(c)(1)(iii	CARDINAL
taxlaw-2802	159	2	2010	DATE
taxlaw-2802	160	1	21	CARDINAL
taxlaw-2802	160	2	31	CARDINAL
taxlaw-2802	161	1	10.35(c)(1)(ii	DATE
taxlaw-2802	161	2	2010	DATE
taxlaw-2802	162	1	22	CARDINAL
taxlaw-2802	162	2	31	CARDINAL
taxlaw-2802	163	1	10.35(c)(1)(iii	CARDINAL
taxlaw-2802	163	2	2010	DATE
taxlaw-2802	164	1	23	CARDINAL
taxlaw-2802	165	1	31	CARDINAL
taxlaw-2802	166	1	10.35(c)(1)(ii	DATE
taxlaw-2802	166	2	2010	DATE
taxlaw-2802	167	1	2011	DATE
taxlaw-2802	167	2	t 157	DATE
taxlaw-2802	170	1	230	CARDINAL
taxlaw-2802	170	2	matters,31	PERSON
taxlaw-2802	170	3	24	CARDINAL
taxlaw-2802	171	1	31	CARDINAL
taxlaw-2802	172	1	10.35(c)(2)(i	CARDINAL
taxlaw-2802	172	2	2010	DATE
taxlaw-2802	173	1	25	CARDINAL
taxlaw-2802	174	1	26	CARDINAL
taxlaw-2802	176	1	30-31	DATE
taxlaw-2802	177	1	27	CARDINAL
taxlaw-2802	178	1	31	CARDINAL
taxlaw-2802	179	1	2010	DATE
taxlaw-2802	180	1	28	CARDINAL
taxlaw-2802	181	1	31	CARDINAL
taxlaw-2802	182	1	10.35(c)(2)(iii	CARDINAL
taxlaw-2802	182	2	2010	DATE
taxlaw-2802	183	1	30	CARDINAL
taxlaw-2802	184	1	230	CARDINAL
taxlaw-2802	184	2	1	CARDINAL
taxlaw-2802	184	3	2	CARDINAL
taxlaw-2802	185	1	31	CARDINAL
taxlaw-2802	186	1	10.35(c)(3)(v)(a)(1	CARDINAL
taxlaw-2802	186	2	2010	DATE
taxlaw-2802	188	1	31	CARDINAL
taxlaw-2802	189	1	2010	DATE
taxlaw-2802	191	1	31	CARDINAL
taxlaw-2802	192	1	10.35(e)(3)(iii	CARDINAL
taxlaw-2802	192	2	2010	DATE
taxlaw-2802	193	1	31	CARDINAL
taxlaw-2802	194	1	one	CARDINAL
taxlaw-2802	196	1	31	CARDINAL
taxlaw-2802	197	1	10.35(d)(1	CARDINAL
taxlaw-2802	197	2	2010	DATE
taxlaw-2802	198	1	32	CARDINAL
taxlaw-2802	198	2	31	CARDINAL
taxlaw-2802	199	1	10.35(c)(3)(i	CARDINAL
taxlaw-2802	199	2	2010	DATE
taxlaw-2802	200	1	230	CARDINAL
taxlaw-2802	200	2	8	CARDINAL
taxlaw-2802	200	3	33	CARDINAL
taxlaw-2802	200	4	31	CARDINAL
taxlaw-2802	201	1	10.35(c)(3)(ii	CARDINAL
taxlaw-2802	201	2	2010	DATE
taxlaw-2802	202	1	columbia jour�al	PERSON
taxlaw-2802	202	2	158	CARDINAL
taxlaw-2802	203	1	one	CARDINAL
taxlaw-2802	208	1	irs	ORG
taxlaw-2802	208	2	irs	ORG
taxlaw-2802	209	1	230	CARDINAL
taxlaw-2802	209	2	10.50	CARDINAL
taxlaw-2802	209	3	34	CARDINAL
taxlaw-2802	210	1	one	CARDINAL
taxlaw-2802	212	1	one	CARDINAL
taxlaw-2802	212	2	230	CARDINAL
taxlaw-2802	213	1	31	CARDINAL
taxlaw-2802	214	1	10.35(e	CARDINAL
taxlaw-2802	215	1	35	CARDINAL
taxlaw-2802	215	2	31	CARDINAL
taxlaw-2802	216	1	10.35(c)(4	CARDINAL
taxlaw-2802	216	2	2010	DATE
taxlaw-2802	216	3	31	CARDINAL
taxlaw-2802	217	1	10.35(e)(4	CARDINAL
taxlaw-2802	217	2	2010	DATE
taxlaw-2802	218	1	36	CARDINAL
taxlaw-2802	218	2	31	CARDINAL
taxlaw-2802	219	1	10.35(c)(3)(iii	CARDINAL
taxlaw-2802	219	2	2010	DATE
taxlaw-2802	220	1	37	CARDINAL
taxlaw-2802	220	2	31	CARDINAL
taxlaw-2802	221	1	2010	DATE
taxlaw-2802	222	1	38	CARDINAL
taxlaw-2802	222	2	31	CARDINAL
taxlaw-2802	223	1	10.35(c)(4)(i	CARDINAL
taxlaw-2802	223	2	2010	DATE
taxlaw-2802	224	1	39	CARDINAL
taxlaw-2802	225	1	31	CARDINAL
taxlaw-2802	226	1	10.35(c)(4)(ii	CARDINAL
taxlaw-2802	226	2	2010	DATE
taxlaw-2802	227	1	41	CARDINAL
taxlaw-2802	228	1	weiser	ORG
taxlaw-2802	228	2	15	CARDINAL
taxlaw-2802	228	3	37	CARDINAL
taxlaw-2802	230	1	159	CARDINAL
taxlaw-2802	230	2	irs	ORG
taxlaw-2802	230	3	irs	ORG
taxlaw-2802	232	1	230	CARDINAL
taxlaw-2802	232	2	230	CARDINAL
taxlaw-2802	232	3	10.52	CARDINAL
taxlaw-2802	233	1	230	CARDINAL
taxlaw-2802	234	1	american	NORP
taxlaw-2802	234	2	2004	DATE
taxlaw-2802	234	3	irs	ORG
taxlaw-2802	234	4	regulations.46	ORG
taxlaw-2802	234	5	as much as 100 percent	PERCENT
taxlaw-2802	235	1	irs	ORG
taxlaw-2802	237	1	31	CARDINAL
taxlaw-2802	238	1	10.50(a	CARDINAL
taxlaw-2802	238	2	2010	DATE
taxlaw-2802	239	1	10.50	MONEY
taxlaw-2802	240	1	31	CARDINAL
taxlaw-2802	241	1	2010	DATE
taxlaw-2802	242	1	230	CARDINAL
taxlaw-2802	242	2	230	CARDINAL
taxlaw-2802	242	3	10.33	CARDINAL
taxlaw-2802	243	1	44	CARDINAL
taxlaw-2802	243	2	31	CARDINAL
taxlaw-2802	244	1	2010	DATE
taxlaw-2802	245	1	230	CARDINAL
taxlaw-2802	245	2	10.52	CARDINAL
taxlaw-2802	245	3	230	CARDINAL
taxlaw-2802	245	4	december 2004	DATE
taxlaw-2802	245	5	december 2004	DATE
taxlaw-2802	245	6	69	CARDINAL
taxlaw-2802	247	1	75,839-45	CARDINAL
taxlaw-2802	247	2	dec. 20, 2004	DATE
taxlaw-2802	248	1	230	CARDINAL
taxlaw-2802	248	2	10.50	CARDINAL
taxlaw-2802	249	1	one	CARDINAL
taxlaw-2802	249	2	10.50	CARDINAL
taxlaw-2802	249	3	10.52	CARDINAL
taxlaw-2802	249	4	10.52	CARDINAL
taxlaw-2802	249	5	10.50	CARDINAL
taxlaw-2802	250	1	45	CARDINAL
taxlaw-2802	251	1	american	NORP
taxlaw-2802	251	2	2004	DATE
taxlaw-2802	253	1	108	CARDINAL
taxlaw-2802	253	2	118	CARDINAL
taxlaw-2802	254	1	1418	CARDINAL
taxlaw-2802	254	2	2004	DATE
taxlaw-2802	255	1	46	DATE
taxlaw-2802	256	1	linda z. swartz &	PERSON
taxlaw-2802	256	2	jean marie bertrand	PERSON
taxlaw-2802	256	3	230	CARDINAL
taxlaw-2802	256	4	2008	DATE
taxlaw-2802	256	5	857	CARDINAL
taxlaw-2802	256	6	193	CARDINAL
taxlaw-2802	256	7	251	CARDINAL
taxlaw-2802	256	8	feb. 2009	DATE
taxlaw-2802	256	9	§ 882(b	ORG
taxlaw-2802	256	10	31	CARDINAL
taxlaw-2802	258	1	47	CARDINAL
taxlaw-2802	259	1	weiser	ORG
taxlaw-2802	259	2	15	CARDINAL
taxlaw-2802	259	3	37	DATE
taxlaw-2802	259	4	31	CARDINAL
taxlaw-2802	261	1	48	CARDINAL
taxlaw-2802	262	1	swartz & bertrand	ORG
taxlaw-2802	262	2	supra	PERSON
taxlaw-2802	262	3	46	DATE
taxlaw-2802	262	4	251	CARDINAL
taxlaw-2802	262	5	weiser	ORG
taxlaw-2802	262	6	15	CARDINAL
taxlaw-2802	262	7	37	DATE
taxlaw-2802	264	1	swartz & bertrand	ORG
taxlaw-2802	264	2	supra	PERSON
taxlaw-2802	264	3	46	DATE
taxlaw-2802	264	4	252	CARDINAL
taxlaw-2802	264	5	2007-39	DATE
taxlaw-2802	264	6	20	CARDINAL
taxlaw-2802	264	7	1243	CARDINAL
taxlaw-2802	265	1	columbia jour�al	PERSON
taxlaw-2802	267	1	”51	PERSON
taxlaw-2802	270	1	230	CARDINAL
taxlaw-2802	271	1	under 31	DATE
taxlaw-2802	272	1	330	CARDINAL
taxlaw-2802	272	2	treasury	ORG
taxlaw-2802	272	3	department.55	PRODUCT
taxlaw-2802	272	4	1966	DATE
taxlaw-2802	272	5	49	DATE
taxlaw-2802	273	1	230	CARDINAL
taxlaw-2802	273	2	10.35(b)(8	CARDINAL
taxlaw-2802	274	1	50	CARDINAL
taxlaw-2802	275	1	230	CARDINAL
taxlaw-2802	275	2	8	CARDINAL
taxlaw-2802	275	3	51	CARDINAL
taxlaw-2802	275	4	31	CARDINAL
taxlaw-2802	276	1	10.35(b)(4)(ii	CARDINAL
taxlaw-2802	276	2	2010	DATE
taxlaw-2802	277	1	52	CARDINAL
taxlaw-2802	278	1	230	CARDINAL
taxlaw-2802	278	2	9	CARDINAL
taxlaw-2802	278	3	53	CARDINAL
taxlaw-2802	278	4	31	CARDINAL
taxlaw-2802	279	1	10.35(b)(5)(ii	CARDINAL
taxlaw-2802	279	2	2010	DATE
taxlaw-2802	280	1	54	DATE
taxlaw-2802	282	1	31	CARDINAL
taxlaw-2802	283	1	10.35(b)(4)(ii	CARDINAL
taxlaw-2802	283	2	10.35(b)(5)(ii	CARDINAL
taxlaw-2802	283	3	2010	DATE
taxlaw-2802	285	1	31	CARDINAL
taxlaw-2802	286	1	10.35(b)(2)(i)(b	CARDINAL
taxlaw-2802	286	2	10.35(b)(6	CARDINAL
taxlaw-2802	286	3	10.35(b)(7	CARDINAL
taxlaw-2802	286	4	2010	DATE
taxlaw-2802	287	1	55	CARDINAL
taxlaw-2802	288	1	weiser	ORG
taxlaw-2802	288	2	15	CARDINAL
taxlaw-2802	288	3	29	CARDINAL
taxlaw-2802	288	4	31	CARDINAL
taxlaw-2802	289	1	330	CARDINAL
taxlaw-2802	290	1	2011	DATE
taxlaw-2802	290	2	230	CARDINAL
taxlaw-2802	290	3	31	CARDINAL
taxlaw-2802	291	1	10.56	CARDINAL
taxlaw-2802	291	2	230	CARDINAL
taxlaw-2802	291	3	1	CARDINAL
taxlaw-2802	291	4	irs	ORG
taxlaw-2802	291	5	2	CARDINAL
taxlaw-2802	291	6	irs	ORG
taxlaw-2802	291	7	3	CARDINAL
taxlaw-2802	291	8	230	CARDINAL
taxlaw-2802	291	9	230	CARDINAL
taxlaw-2802	291	10	december 2004	DATE
taxlaw-2802	291	11	december 2004	DATE
taxlaw-2802	291	12	december 2004	DATE
taxlaw-2802	294	1	31	CARDINAL
taxlaw-2802	295	1	330	CARDINAL
taxlaw-2802	295	2	december 2004	DATE
taxlaw-2802	295	3	bush	PERSON
taxlaw-2802	295	4	october 2004.62	DATE
taxlaw-2802	295	5	31	CARDINAL
taxlaw-2802	298	1	treasury	ORG
taxlaw-2802	301	1	treasury	ORG
taxlaw-2802	301	2	2003	DATE
taxlaw-2802	301	3	december 2004	DATE
taxlaw-2802	301	4	56	DATE
taxlaw-2802	302	1	juan f. vasquez	PERSON
taxlaw-2802	302	2	jr.	PERSON
taxlaw-2802	302	3	jaime vasquez	PERSON
taxlaw-2802	302	4	section 10.35(b)(4)(ii	LAW
taxlaw-2802	302	5	230	CARDINAL
taxlaw-2802	302	6	7	CARDINAL
taxlaw-2802	303	1	tax l. j. 293	PERSON
taxlaw-2802	303	2	298	CARDINAL
taxlaw-2802	303	3	2007	DATE
taxlaw-2802	303	4	weiser	ORG
taxlaw-2802	303	5	15	CARDINAL
taxlaw-2802	303	6	29	CARDINAL
taxlaw-2802	304	1	57	CARDINAL
taxlaw-2802	304	2	31	CARDINAL
taxlaw-2802	305	1	10.0	CARDINAL
taxlaw-2802	305	2	2010	DATE
taxlaw-2802	306	1	58	CARDINAL
taxlaw-2802	307	1	vasquez & vasquez	ORG
taxlaw-2802	307	2	supra	PERSON
taxlaw-2802	307	3	56	CARDINAL
taxlaw-2802	307	4	298	CARDINAL
taxlaw-2802	307	5	weiser	ORG
taxlaw-2802	307	6	15	CARDINAL
taxlaw-2802	307	7	29	CARDINAL
taxlaw-2802	308	1	59	CARDINAL
taxlaw-2802	308	2	69	CARDINAL
taxlaw-2802	310	1	75,839-45	CARDINAL
taxlaw-2802	310	2	dec. 20, 2004	DATE
taxlaw-2802	310	3	15	CARDINAL
taxlaw-2802	310	4	29	CARDINAL
taxlaw-2802	310	5	vasquez & vasquez	ORG
taxlaw-2802	310	6	supra	PERSON
taxlaw-2802	310	7	56	CARDINAL
taxlaw-2802	310	8	298	CARDINAL
taxlaw-2802	311	1	60	CARDINAL
taxlaw-2802	312	1	weiser	ORG
taxlaw-2802	312	2	15	CARDINAL
taxlaw-2802	312	3	29	CARDINAL
taxlaw-2802	312	4	61	CARDINAL
taxlaw-2802	313	1	american	NORP
taxlaw-2802	313	2	2004	DATE
taxlaw-2802	315	1	108	CARDINAL
taxlaw-2802	315	2	118	CARDINAL
taxlaw-2802	316	1	1418	CARDINAL
taxlaw-2802	316	2	2004	DATE
taxlaw-2802	318	1	139	CARDINAL
taxlaw-2802	319	1	62	CARDINAL
taxlaw-2802	320	1	weiser	ORG
taxlaw-2802	320	2	15	CARDINAL
taxlaw-2802	320	3	29	CARDINAL
taxlaw-2802	320	4	vasquez & vasquez	ORG
taxlaw-2802	320	5	supra	PERSON
taxlaw-2802	320	6	56	CARDINAL
taxlaw-2802	320	7	299-300	CARDINAL
taxlaw-2802	322	1	vasquez & vasquez	ORG
taxlaw-2802	322	2	supra	PERSON
taxlaw-2802	322	3	56	CARDINAL
taxlaw-2802	322	4	300	CARDINAL
taxlaw-2802	324	1	108	CARDINAL
taxlaw-2802	324	2	118	CARDINAL
taxlaw-2802	325	1	1418	CARDINAL
taxlaw-2802	325	2	1587	DATE
taxlaw-2802	325	3	2004	DATE
taxlaw-2802	326	1	64	CARDINAL
taxlaw-2802	327	1	68	CARDINAL
taxlaw-2802	329	1	75,186	CARDINAL
taxlaw-2802	329	2	dec. 30, 2003	DATE
taxlaw-2802	330	1	columbia jour�al	PERSON
taxlaw-2802	331	1	december 2004	DATE
taxlaw-2802	336	1	”68	GPE
taxlaw-2802	345	1	treasury	ORG
taxlaw-2802	345	2	irs	ORG
taxlaw-2802	345	3	65	DATE
taxlaw-2802	346	1	weiser	ORG
taxlaw-2802	346	2	15	CARDINAL
taxlaw-2802	346	3	29	CARDINAL
taxlaw-2802	346	4	68	CARDINAL
taxlaw-2802	348	1	75,186	CARDINAL
taxlaw-2802	348	2	75,186	CARDINAL
taxlaw-2802	348	3	dec. 30, 2003	DATE
taxlaw-2802	349	1	66	CARDINAL
taxlaw-2802	350	1	deborah l. paul	PERSON
taxlaw-2802	350	2	ew york	GPE
taxlaw-2802	350	3	230	CARDINAL
taxlaw-2802	350	4	794	CARDINAL
taxlaw-2802	350	5	pli	ORG
taxlaw-2802	350	6	9	CARDINAL
taxlaw-2802	350	7	15	DATE
taxlaw-2802	350	8	2007	DATE
taxlaw-2802	351	1	december 2004	DATE
taxlaw-2802	352	1	67	CARDINAL
taxlaw-2802	353	1	deborah h. schenk	PERSON
taxlaw-2802	353	2	230	CARDINAL
taxlaw-2802	353	3	110	CARDINAL
taxlaw-2802	353	4	1311	CARDINAL
taxlaw-2802	353	5	1312	CARDINAL
taxlaw-2802	353	6	mar. 20, 2006	DATE
taxlaw-2802	354	1	68	CARDINAL
taxlaw-2802	355	1	paul	PERSON
taxlaw-2802	355	2	supra	PERSON
taxlaw-2802	355	3	66	CARDINAL
taxlaw-2802	355	4	15	CARDINAL
taxlaw-2802	356	1	casey r. law	PERSON
taxlaw-2802	356	2	2005	DATE
taxlaw-2802	356	3	treasury	ORG
taxlaw-2802	356	4	230	CARDINAL
taxlaw-2802	356	5	76	CARDINAL
taxlaw-2802	356	6	j. kan	PERSON
taxlaw-2802	357	1	b. ass’n	PERSON
taxlaw-2802	358	1	24	CARDINAL
taxlaw-2802	358	2	25	DATE
taxlaw-2802	358	3	sept. 2007	DATE
taxlaw-2802	359	1	70	CARDINAL
taxlaw-2802	360	1	paul	PERSON
taxlaw-2802	360	2	supra	PERSON
taxlaw-2802	360	3	66	CARDINAL
taxlaw-2802	360	4	15	CARDINAL
taxlaw-2802	360	5	71	CARDINAL
taxlaw-2802	361	1	69	CARDINAL
taxlaw-2802	361	2	25	CARDINAL
taxlaw-2802	361	3	72	DATE
taxlaw-2802	362	1	one	CARDINAL
taxlaw-2802	363	1	6662(d)(2)(c)(ii	CARDINAL
taxlaw-2802	367	1	scott 2011] circular	PERSON
taxlaw-2802	367	2	t 163 the 1990s	DATE
taxlaw-2802	368	1	the late 1970s	DATE
taxlaw-2802	368	2	early 1980s	DATE
taxlaw-2802	368	3	congress	ORG
taxlaw-2802	368	4	first	ORDINAL
taxlaw-2802	368	5	1986	DATE
taxlaw-2802	368	6	the decade	DATE
taxlaw-2802	368	7	the 1990s	DATE
taxlaw-2802	368	8	centers.76	ORG
taxlaw-2802	370	1	the 1990s	DATE
taxlaw-2802	372	1	hundreds	CARDINAL
taxlaw-2802	372	2	tens of millions of dollars	MONEY
taxlaw-2802	372	3	shelter.80	ORG
taxlaw-2802	372	4	a. schumacher	PERSON
taxlaw-2802	372	5	mac	PERSON
taxlaw-2802	372	6	iven	PERSON
taxlaw-2802	372	7	westmoreland	GPE
taxlaw-2802	372	8	92	CARDINAL
taxlaw-2802	373	1	l. rev	PERSON
taxlaw-2802	373	2	33	DATE
taxlaw-2802	373	3	58	DATE
taxlaw-2802	373	4	2008	DATE
taxlaw-2802	374	1	michael graetz	PERSON
taxlaw-2802	375	1	graetz	PERSON
taxlaw-2802	376	1	5758	DATE
taxlaw-2802	378	1	73	CARDINAL
taxlaw-2802	378	2	tanina rostain	PERSON
taxlaw-2802	378	3	23	CARDINAL
taxlaw-2802	378	4	yale j.	PERSON
taxlaw-2802	378	5	reg	CARDINAL
taxlaw-2802	379	1	77	DATE
taxlaw-2802	379	2	83	DATE
taxlaw-2802	379	3	2006	DATE
taxlaw-2802	380	1	74	CARDINAL
taxlaw-2802	381	1	d.	NORP
taxlaw-2802	381	2	schumacher	PERSON
taxlaw-2802	381	3	supra	PERSON
taxlaw-2802	381	4	72	DATE
taxlaw-2802	381	5	55	DATE
taxlaw-2802	382	1	the 1970s	DATE
taxlaw-2802	382	2	thousands	CARDINAL
taxlaw-2802	382	3	camilla e. watson & brooks d. billman	PERSON
taxlaw-2802	382	4	jr.	PERSON
taxlaw-2802	382	5	137	CARDINAL
taxlaw-2802	382	6	2005	DATE
taxlaw-2802	382	7	americans	NORP
taxlaw-2802	382	8	the 1970s	DATE
taxlaw-2802	383	1	75	CARDINAL
taxlaw-2802	384	1	73	CARDINAL
taxlaw-2802	384	2	83	DATE
taxlaw-2802	385	1	76	DATE
taxlaw-2802	386	1	86	DATE
taxlaw-2802	389	1	schumacher	PERSON
taxlaw-2802	389	2	supra	PERSON
taxlaw-2802	389	3	72	DATE
taxlaw-2802	389	4	53	DATE
taxlaw-2802	389	5	79	CARDINAL
taxlaw-2802	390	1	73	CARDINAL
taxlaw-2802	390	2	88	DATE
taxlaw-2802	391	1	columbia jour�al	PERSON
taxlaw-2802	391	2	164	CARDINAL
taxlaw-2802	391	3	hundreds of thousands	CARDINAL
taxlaw-2802	391	4	$1 million	MONEY
taxlaw-2802	392	1	professionals.83	PERSON
taxlaw-2802	394	1	treasury	ORG
taxlaw-2802	394	2	20%	PERCENT
taxlaw-2802	395	1	92	CARDINAL
taxlaw-2802	396	1	82	CARDINAL
taxlaw-2802	397	1	94	DATE
taxlaw-2802	398	1	83	CARDINAL
taxlaw-2802	399	1	schumacher	PERSON
taxlaw-2802	399	2	supra	PERSON
taxlaw-2802	399	3	72	DATE
taxlaw-2802	399	4	53	DATE
taxlaw-2802	399	5	84	CARDINAL
taxlaw-2802	400	1	55. 85	DATE
taxlaw-2802	401	1	53-54	CARDINAL
taxlaw-2802	402	1	86	CARDINAL
taxlaw-2802	403	1	55	DATE
taxlaw-2802	403	2	1970s	DATE
taxlaw-2802	404	1	87	CARDINAL
taxlaw-2802	405	1	73	CARDINAL
taxlaw-2802	405	2	88-94	CARDINAL
taxlaw-2802	405	3	the 1990s	DATE
taxlaw-2802	405	4	meah rothman	PERSON
taxlaw-2802	405	5	230	CARDINAL
taxlaw-2802	405	6	80	CARDINAL
taxlaw-2802	405	7	fla	GPE
taxlaw-2802	406	1	b. j. 39	PERSON
taxlaw-2802	406	2	2006	DATE
taxlaw-2802	406	3	schumacher	PERSON
taxlaw-2802	406	4	supra	PERSON
taxlaw-2802	406	5	72	DATE
taxlaw-2802	406	6	53-56	CARDINAL
taxlaw-2802	407	1	88	CARDINAL
taxlaw-2802	408	1	73	CARDINAL
taxlaw-2802	408	2	92-93	CARDINAL
taxlaw-2802	408	3	supra	PERSON
taxlaw-2802	408	4	67	CARDINAL
taxlaw-2802	408	5	1312	CARDINAL
taxlaw-2802	410	1	section 6664(c)(1	LAW
taxlaw-2802	410	2	section 6662 or	LAW
taxlaw-2802	410	3	6663	DATE
taxlaw-2802	411	1	6664(c)(1	CARDINAL
taxlaw-2802	411	2	2010	DATE
taxlaw-2802	412	1	treasury	ORG
taxlaw-2802	412	2	1.6664-4	CARDINAL
taxlaw-2802	412	3	666290	DATE
taxlaw-2802	412	4	75%	PERCENT
taxlaw-2802	412	5	6663.91	CARDINAL
taxlaw-2802	412	6	20%	PERCENT
taxlaw-2802	412	7	2004	DATE
taxlaw-2802	417	1	1.6664-4(b	CARDINAL
taxlaw-2802	417	2	2010	DATE
taxlaw-2802	421	1	1.6664-4(f	CARDINAL
taxlaw-2802	421	2	2010	DATE
taxlaw-2802	425	1	1.6664-4(f)(2	CARDINAL
taxlaw-2802	425	2	2010	DATE
taxlaw-2802	426	1	90	CARDINAL
taxlaw-2802	426	2	section 6662	LAW
taxlaw-2802	426	3	20%	PERCENT
taxlaw-2802	428	1	6662	DATE
taxlaw-2802	428	2	2010	DATE
taxlaw-2802	429	1	91	CARDINAL
taxlaw-2802	430	1	section 6663	LAW
taxlaw-2802	430	2	75%	PERCENT
taxlaw-2802	432	1	2010	DATE
taxlaw-2802	433	1	92	CARDINAL
taxlaw-2802	433	2	section 6662a(a	LAW
taxlaw-2802	433	3	20%	PERCENT
taxlaw-2802	435	1	6662a(a	CARDINAL
taxlaw-2802	435	2	2010	DATE
taxlaw-2802	438	1	2010	DATE
taxlaw-2802	441	1	6664(d)(1	CARDINAL
taxlaw-2802	441	2	2010	DATE
taxlaw-2802	442	1	6662	DATE
taxlaw-2802	442	2	6663	DATE
taxlaw-2802	442	3	6664(c)(1	CARDINAL
taxlaw-2802	445	1	6664(d)(3	CARDINAL
taxlaw-2802	445	2	2010	DATE
taxlaw-2802	446	1	6664(d)(4	CARDINAL
taxlaw-2802	448	1	6664(d)(4	CARDINAL
taxlaw-2802	448	2	2010	DATE
taxlaw-2802	449	1	6664(d)(1	CARDINAL
taxlaw-2802	449	2	6662(b)(6	CARDINAL
taxlaw-2802	451	1	6664(d)(2	CARDINAL
taxlaw-2802	451	2	2010	DATE
taxlaw-2802	452	1	99	CARDINAL
taxlaw-2802	453	1	187-99	CARDINAL
taxlaw-2802	454	1	93	CARDINAL
taxlaw-2802	456	1	2010	DATE
taxlaw-2802	457	1	irs	ORG
taxlaw-2802	457	2	166	CARDINAL
taxlaw-2802	458	1	2004	DATE
taxlaw-2802	458	2	one	CARDINAL
taxlaw-2802	458	3	30%	PERCENT
taxlaw-2802	458	4	march 2010	DATE
taxlaw-2802	458	5	96	CARDINAL
taxlaw-2802	460	1	irs	ORG
taxlaw-2802	461	1	irs	ORG
taxlaw-2802	461	2	form 8886	DATE
taxlaw-2802	461	3	mar. 2010	DATE
taxlaw-2802	461	4	1-3. 94	DATE
taxlaw-2802	462	1	section 6662a(c	LAW
taxlaw-2802	462	2	30%	PERCENT
taxlaw-2802	462	3	6011	CARDINAL
taxlaw-2802	462	4	a form 8886	DATE
taxlaw-2802	463	1	6662a(c	CARDINAL
taxlaw-2802	463	2	30%	PERCENT
taxlaw-2802	463	3	section 6664(d)(2)(a	LAW
taxlaw-2802	464	1	6662a(c	CARDINAL
taxlaw-2802	464	2	2010	DATE
taxlaw-2802	465	1	prior to march 30, 2010	DATE
taxlaw-2802	465	2	6011	CARDINAL
taxlaw-2802	466	1	march 30, 2010	DATE
taxlaw-2802	468	1	6664(d)(3)(a	DATE
taxlaw-2802	468	2	2010	DATE
taxlaw-2802	469	1	2009	DATE
taxlaw-2802	470	1	march 30, 2010	DATE
taxlaw-2802	471	1	30%	PERCENT
taxlaw-2802	471	2	6011	CARDINAL
taxlaw-2802	472	1	92	CARDINAL
taxlaw-2802	476	1	6664(d)(3)(a	DATE
taxlaw-2802	476	2	2010	DATE
taxlaw-2802	477	1	2004	DATE
taxlaw-2802	478	1	rostain	PERSON
taxlaw-2802	478	2	supra	PERSON
taxlaw-2802	478	3	73	CARDINAL
taxlaw-2802	478	4	108	CARDINAL
taxlaw-2802	479	1	95	CARDINAL
taxlaw-2802	480	1	187-99	CARDINAL
taxlaw-2802	481	1	96	CARDINAL
taxlaw-2802	482	1	194-99	MONEY
taxlaw-2802	482	2	irs	ORG
taxlaw-2802	482	3	6662(b)(6	CARDINAL
taxlaw-2802	482	4	2011	DATE
taxlaw-2802	482	5	t 167	DATE
taxlaw-2802	482	6	the 1990s	DATE
taxlaw-2802	482	7	first	ORDINAL
taxlaw-2802	484	1	97	CARDINAL
taxlaw-2802	485	1	230	CARDINAL
taxlaw-2802	485	2	the american bar association’s	ORG
taxlaw-2802	485	3	346	PRODUCT
taxlaw-2802	485	4	1982	DATE
taxlaw-2802	488	1	346	CARDINAL
taxlaw-2802	488	2	1982	DATE
taxlaw-2802	489	1	346	PRODUCT
taxlaw-2802	490	1	david t. moldenhauer	PERSON
taxlaw-2802	490	2	230	CARDINAL
taxlaw-2802	490	3	first	ORDINAL
taxlaw-2802	490	4	29	CARDINAL
taxlaw-2802	490	5	seattle u. l. rev	PERSON
taxlaw-2802	490	6	843	CARDINAL
taxlaw-2802	490	7	868-70	MONEY
taxlaw-2802	490	8	2006	DATE
taxlaw-2802	490	9	david j. moraine	PERSON
taxlaw-2802	490	10	63	CARDINAL
taxlaw-2802	491	1	169	CARDINAL
taxlaw-2802	491	2	182-84	CARDINAL
taxlaw-2802	491	3	2009	DATE
taxlaw-2802	492	1	one	CARDINAL
taxlaw-2802	492	2	346	CARDINAL
taxlaw-2802	492	3	one	CARDINAL
taxlaw-2802	493	1	98	CARDINAL
taxlaw-2802	494	1	73	CARDINAL
taxlaw-2802	494	2	94	CARDINAL
taxlaw-2802	494	3	schumacher	PERSON
taxlaw-2802	494	4	supra	PERSON
taxlaw-2802	494	5	72	DATE
taxlaw-2802	494	6	56	DATE
taxlaw-2802	495	1	1930s	DATE
taxlaw-2802	498	1	rostain	PERSON
taxlaw-2802	498	2	73	CARDINAL
taxlaw-2802	498	3	84-85	CARDINAL
taxlaw-2802	500	1	second	ORDINAL
taxlaw-2802	500	2	1934	DATE
taxlaw-2802	501	1	david p. hariton	PERSON
taxlaw-2802	501	2	52	CARDINAL
taxlaw-2802	502	1	235	CARDINAL
taxlaw-2802	502	2	241	CARDINAL
taxlaw-2802	502	3	1999	DATE
taxlaw-2802	502	4	69	CARDINAL
taxlaw-2802	502	5	809	CARDINAL
taxlaw-2802	502	6	2d	DATE
taxlaw-2802	502	7	1934	DATE
taxlaw-2802	502	8	aff’d	ORG
taxlaw-2802	502	9	293	CARDINAL
taxlaw-2802	502	10	465	CARDINAL
taxlaw-2802	502	11	1935	DATE
taxlaw-2802	504	1	joseph bankman	PERSON
taxlaw-2802	504	2	74	CARDINAL
taxlaw-2802	504	3	s. cal	ORG
taxlaw-2802	505	1	l. rev	PERSON
taxlaw-2802	505	2	5	CARDINAL
taxlaw-2802	505	3	6	CARDINAL
taxlaw-2802	507	1	jeffrey c. glickman &	PERSON
taxlaw-2802	507	2	clark r. calhoun	PERSON
taxlaw-2802	507	3	61	CARDINAL
taxlaw-2802	508	1	1181	DATE
taxlaw-2802	508	2	1183	CARDINAL
taxlaw-2802	508	3	2008	DATE
taxlaw-2802	509	1	one	CARDINAL
taxlaw-2802	509	2	the tax court	ORG
taxlaw-2802	512	1	congress	ORG
taxlaw-2802	513	1	comm’r	CARDINAL
taxlaw-2802	513	2	73	CARDINAL
taxlaw-2802	514	1	cch	PERSON
taxlaw-2802	514	2	2189	DATE
taxlaw-2802	514	3	2215	CARDINAL
taxlaw-2802	514	4	1989	DATE
taxlaw-2802	514	5	157	CARDINAL
taxlaw-2802	514	6	231	CARDINAL
taxlaw-2802	514	7	3d	CARDINAL
taxlaw-2802	514	8	1998	DATE
taxlaw-2802	515	1	526	CARDINAL
taxlaw-2802	515	2	1999	DATE
taxlaw-2802	515	3	glickman & calhoun	ORG
taxlaw-2802	515	4	98	CARDINAL
taxlaw-2802	515	5	1183	CARDINAL
taxlaw-2802	517	1	73	CARDINAL
taxlaw-2802	517	2	columbia jour�al	PERSON
taxlaw-2802	518	1	168	CARDINAL
taxlaw-2802	518	2	march 30, 2010	DATE
taxlaw-2802	520	1	’”100	CARDINAL
taxlaw-2802	520	2	85	DATE
taxlaw-2802	521	1	two	CARDINAL
taxlaw-2802	522	1	bankman	PERSON
taxlaw-2802	522	2	98	CARDINAL
taxlaw-2802	522	3	9	CARDINAL
taxlaw-2802	522	4	157	CARDINAL
taxlaw-2802	522	5	247	CARDINAL
taxlaw-2802	523	1	first	ORDINAL
taxlaw-2802	524	1	d.	NORP
taxlaw-2802	524	2	157	CARDINAL
taxlaw-2802	524	3	248	CARDINAL
taxlaw-2802	524	4	jacobson v. comm’r	PERSON
taxlaw-2802	524	5	915	CARDINAL
taxlaw-2802	524	6	832	CARDINAL
taxlaw-2802	524	7	837	CARDINAL
taxlaw-2802	524	8	2d	DATE
taxlaw-2802	524	9	1990	DATE
taxlaw-2802	525	1	second	ORDINAL
taxlaw-2802	526	1	bankman	PERSON
taxlaw-2802	526	2	98	CARDINAL
taxlaw-2802	526	3	9	CARDINAL
taxlaw-2802	528	1	glickman & calhoun	ORG
taxlaw-2802	528	2	98	CARDINAL
taxlaw-2802	528	3	1189	CARDINAL
taxlaw-2802	531	1	73	CARDINAL
taxlaw-2802	531	2	85	DATE
taxlaw-2802	532	1	only one	CARDINAL
taxlaw-2802	533	1	sarah b. lawsky	PERSON
taxlaw-2802	534	1	157	CARDINAL
taxlaw-2802	534	2	l. rev	PERSON
taxlaw-2802	534	3	1017	CARDINAL
taxlaw-2802	534	4	1033	CARDINAL
taxlaw-2802	534	5	2009	DATE
taxlaw-2802	535	1	the years	DATE
taxlaw-2802	536	1	leandra lederman	PERSON
taxlaw-2802	537	1	95	CARDINAL
taxlaw-2802	537	2	iowa	GPE
taxlaw-2802	537	3	l. rev	PERSON
taxlaw-2802	537	4	389	CARDINAL
taxlaw-2802	537	5	391	CARDINAL
taxlaw-2802	537	6	2010	DATE
taxlaw-2802	538	1	march 2010	DATE
taxlaw-2802	540	1	rostain	PERSON
taxlaw-2802	540	2	73	CARDINAL
taxlaw-2802	540	3	86	CARDINAL
taxlaw-2802	541	1	99	CARDINAL
taxlaw-2802	541	2	section 7701(o	LAW
taxlaw-2802	541	3	2010	DATE
taxlaw-2802	541	4	obama	PERSON
taxlaw-2802	541	5	march 30, 2010	DATE
taxlaw-2802	543	1	7701(o)(1	CARDINAL
taxlaw-2802	543	2	2010	DATE
taxlaw-2802	546	1	2010	DATE
taxlaw-2802	548	1	2010	DATE
taxlaw-2802	549	1	one	CARDINAL
taxlaw-2802	550	1	monte a. jackel	PERSON
taxlaw-2802	550	2	congress	ORG
taxlaw-2802	550	3	129	CARDINAL
taxlaw-2802	550	4	289	CARDINAL
taxlaw-2802	550	5	296	CARDINAL
taxlaw-2802	550	6	19, 2010	DATE
taxlaw-2802	552	1	7701(o)(2)(a	DATE
taxlaw-2802	552	2	2010	DATE
taxlaw-2802	553	1	jackel	PERSON
taxlaw-2802	553	2	129	CARDINAL
taxlaw-2802	553	3	296	CARDINAL
taxlaw-2802	555	1	march 30, 2010	DATE
taxlaw-2802	556	1	100	CARDINAL
taxlaw-2802	557	1	david m. schizer	PERSON
taxlaw-2802	557	2	59	CARDINAL
taxlaw-2802	557	3	331	CARDINAL
taxlaw-2802	557	4	362-63	CARDINAL
taxlaw-2802	557	5	2006	DATE
taxlaw-2802	558	1	2011	DATE
taxlaw-2802	558	2	t 169 second	DATE
taxlaw-2802	558	3	representations.101 many times	ORG
taxlaw-2802	560	1	third	ORDINAL
taxlaw-2802	562	1	the preceding decade	DATE
taxlaw-2802	562	2	december 2004	DATE
taxlaw-2802	562	3	230	CARDINAL
taxlaw-2802	563	1	first	ORDINAL
taxlaw-2802	563	2	the years	DATE
taxlaw-2802	564	1	101	CARDINAL
taxlaw-2802	565	1	362	CARDINAL
taxlaw-2802	565	2	102	CARDINAL
taxlaw-2802	566	1	103	CARDINAL
taxlaw-2802	567	1	watson & billman	ORG
taxlaw-2802	567	2	supra	PERSON
taxlaw-2802	567	3	74	CARDINAL
taxlaw-2802	567	4	137	CARDINAL
taxlaw-2802	568	1	104	ORG
taxlaw-2802	569	1	138	CARDINAL
taxlaw-2802	570	1	105	CARDINAL
taxlaw-2802	571	1	137	CARDINAL
taxlaw-2802	572	1	106	CARDINAL
taxlaw-2802	573	1	supra	PERSON
taxlaw-2802	573	2	100	CARDINAL
taxlaw-2802	573	3	363	CARDINAL
taxlaw-2802	574	1	columbia jour�al	PERSON
taxlaw-2802	574	2	170	CARDINAL
taxlaw-2802	579	1	230	CARDINAL
taxlaw-2802	579	2	10.35(c).112	CARDINAL
taxlaw-2802	579	3	107	CARDINAL
taxlaw-2802	580	1	schumacher	PERSON
taxlaw-2802	580	2	supra	PERSON
taxlaw-2802	580	3	72	DATE
taxlaw-2802	580	4	63	DATE
taxlaw-2802	580	5	108	CARDINAL
taxlaw-2802	581	1	paul	PERSON
taxlaw-2802	581	2	66	CARDINAL
taxlaw-2802	581	3	17	CARDINAL
taxlaw-2802	582	1	109	CARDINAL
taxlaw-2802	583	1	18	CARDINAL
taxlaw-2802	583	2	supra	PERSON
taxlaw-2802	583	3	72	DATE
taxlaw-2802	583	4	63	DATE
taxlaw-2802	584	1	110	CARDINAL
taxlaw-2802	585	1	schumacher	PERSON
taxlaw-2802	585	2	supra	PERSON
taxlaw-2802	585	3	72	DATE
taxlaw-2802	585	4	63	CARDINAL
taxlaw-2802	585	5	paul	PERSON
taxlaw-2802	585	6	supra	PERSON
taxlaw-2802	585	7	66	CARDINAL
taxlaw-2802	585	8	17	CARDINAL
taxlaw-2802	585	9	111	CARDINAL
taxlaw-2802	587	1	112	CARDINAL
taxlaw-2802	588	1	weiser	ORG
taxlaw-2802	588	2	15	CARDINAL
taxlaw-2802	588	3	29-30	DATE
taxlaw-2802	588	4	113	CARDINAL
taxlaw-2802	589	1	230	CARDINAL
taxlaw-2802	589	2	8	CARDINAL
taxlaw-2802	590	1	230	CARDINAL
taxlaw-2802	591	1	230	CARDINAL
taxlaw-2802	591	2	9	CARDINAL
taxlaw-2802	591	3	supra	PERSON
taxlaw-2802	591	4	49	CARDINAL
taxlaw-2802	592	1	2011	DATE
taxlaw-2802	592	2	171	CARDINAL
taxlaw-2802	594	1	118	CARDINAL
taxlaw-2802	594	2	first	ORDINAL
taxlaw-2802	595	1	first	ORDINAL
taxlaw-2802	596	1	first	ORDINAL
taxlaw-2802	596	2	114	CARDINAL
taxlaw-2802	598	1	115	CARDINAL
taxlaw-2802	599	1	54	DATE
taxlaw-2802	600	1	116	CARDINAL
taxlaw-2802	601	1	weiser	ORG
taxlaw-2802	601	2	15	CARDINAL
taxlaw-2802	601	3	29-30	CARDINAL
taxlaw-2802	601	4	paul	PERSON
taxlaw-2802	601	5	supra	PERSON
taxlaw-2802	601	6	66	CARDINAL
taxlaw-2802	601	7	17	CARDINAL
taxlaw-2802	601	8	schenk	ORG
taxlaw-2802	601	9	supra	PERSON
taxlaw-2802	601	10	67	CARDINAL
taxlaw-2802	601	11	1315	DATE
taxlaw-2802	601	12	vasquez & vasquez	ORG
taxlaw-2802	601	13	supra	PERSON
taxlaw-2802	601	14	56	CARDINAL
taxlaw-2802	601	15	295	CARDINAL
taxlaw-2802	602	1	117	CARDINAL
taxlaw-2802	603	1	vasquez & vasquez	ORG
taxlaw-2802	603	2	supra	PERSON
taxlaw-2802	603	3	56	CARDINAL
taxlaw-2802	603	4	316	CARDINAL
taxlaw-2802	603	5	richard m. lipton	PERSON
taxlaw-2802	603	6	230	CARDINAL
taxlaw-2802	603	7	2004	DATE
taxlaw-2802	603	8	today	DATE
taxlaw-2802	603	9	48-41	CARDINAL
taxlaw-2802	603	10	mar. 11, 2004	DATE
taxlaw-2802	604	1	118	CARDINAL
taxlaw-2802	604	2	edward f. koren	PERSON
taxlaw-2802	604	3	aba section	ORG
taxlaw-2802	604	4	230	CARDINAL
taxlaw-2802	605	1	2005	DATE
taxlaw-2802	605	2	today	DATE
taxlaw-2802	605	3	90-23	CARDINAL
taxlaw-2802	605	4	11, 2005	DATE
taxlaw-2802	605	5	vasquez & vasquez	ORG
taxlaw-2802	605	6	supra	PERSON
taxlaw-2802	605	7	56	CARDINAL
taxlaw-2802	605	8	316	CARDINAL
taxlaw-2802	606	1	119	CARDINAL
taxlaw-2802	607	1	schenk	PERSON
taxlaw-2802	607	2	supra	PERSON
taxlaw-2802	607	3	67	CARDINAL
taxlaw-2802	607	4	1315	DATE
taxlaw-2802	607	5	vasquez & vasquez	ORG
taxlaw-2802	607	6	supra	PERSON
taxlaw-2802	607	7	56	CARDINAL
taxlaw-2802	607	8	316	CARDINAL
taxlaw-2802	607	9	120	CARDINAL
taxlaw-2802	608	1	paul	PERSON
taxlaw-2802	608	2	66	CARDINAL
taxlaw-2802	608	3	16	CARDINAL
taxlaw-2802	608	4	26-31	DATE
taxlaw-2802	609	1	columbia jour�al	PERSON
taxlaw-2802	609	2	172	CARDINAL
taxlaw-2802	609	3	first	ORDINAL
taxlaw-2802	609	4	two	CARDINAL
taxlaw-2802	609	5	230	CARDINAL
taxlaw-2802	609	6	today	DATE
taxlaw-2802	611	1	at least one 121	CARDINAL
taxlaw-2802	612	1	16	CARDINAL
taxlaw-2802	613	1	122	CARDINAL
taxlaw-2802	614	1	16	CARDINAL
taxlaw-2802	614	2	26	CARDINAL
taxlaw-2802	614	3	123	CARDINAL
taxlaw-2802	615	1	31	CARDINAL
taxlaw-2802	616	1	2010	DATE
taxlaw-2802	616	2	31	CARDINAL
taxlaw-2802	617	1	10.35(b)(2)(i	CARDINAL
taxlaw-2802	617	2	2010	DATE
taxlaw-2802	618	1	31	CARDINAL
taxlaw-2802	619	1	2010	DATE
taxlaw-2802	620	1	124	CARDINAL
taxlaw-2802	621	1	230	CARDINAL
taxlaw-2802	622	1	31	CARDINAL
taxlaw-2802	623	1	10.35(b)(2)(i	CARDINAL
taxlaw-2802	623	2	2010	DATE
taxlaw-2802	624	1	125	CARDINAL
taxlaw-2802	625	1	schenk	PERSON
taxlaw-2802	625	2	supra	PERSON
taxlaw-2802	625	3	67	CARDINAL
taxlaw-2802	625	4	1315	DATE
taxlaw-2802	626	1	126	CARDINAL
taxlaw-2802	627	1	127	CARDINAL
taxlaw-2802	628	1	paul	PERSON
taxlaw-2802	628	2	supra	PERSON
taxlaw-2802	628	3	66	CARDINAL
taxlaw-2802	628	4	26	CARDINAL
taxlaw-2802	628	5	128	CARDINAL
taxlaw-2802	630	1	152-56	MONEY
taxlaw-2802	631	1	2011	DATE
taxlaw-2802	631	2	173	CARDINAL
taxlaw-2802	632	1	irs	ORG
taxlaw-2802	633	1	230	CARDINAL
taxlaw-2802	633	2	december 2004	DATE
taxlaw-2802	634	1	230	CARDINAL
taxlaw-2802	634	2	10.33	CARDINAL
taxlaw-2802	634	3	david moldenhauer	PERSON
taxlaw-2802	635	1	230	CARDINAL
taxlaw-2802	635	2	10.35	CARDINAL
taxlaw-2802	636	1	moldenhauer	PERSON
taxlaw-2802	636	2	130	CARDINAL
taxlaw-2802	636	3	31	CARDINAL
taxlaw-2802	637	1	10.35(c)(3)(i	CARDINAL
taxlaw-2802	637	2	2010	DATE
taxlaw-2802	638	1	230	CARDINAL
taxlaw-2802	638	2	8	CARDINAL
taxlaw-2802	638	3	131	CARDINAL
taxlaw-2802	639	1	supra	PERSON
taxlaw-2802	639	2	97	CARDINAL
taxlaw-2802	639	3	860	CARDINAL
taxlaw-2802	640	1	two	CARDINAL
taxlaw-2802	641	1	first	ORDINAL
taxlaw-2802	642	1	31	CARDINAL
taxlaw-2802	643	1	10.35(d)(1	CARDINAL
taxlaw-2802	643	2	2010	DATE
taxlaw-2802	645	1	31	CARDINAL
taxlaw-2802	646	1	2010	DATE
taxlaw-2802	647	1	supra	PERSON
taxlaw-2802	647	2	30-31	DATE
taxlaw-2802	648	1	132	CARDINAL
taxlaw-2802	648	2	31	CARDINAL
taxlaw-2802	649	1	10.35(b)(3	CARDINAL
taxlaw-2802	649	2	2010	DATE
taxlaw-2802	651	1	69	CARDINAL
taxlaw-2802	651	2	32	DATE
taxlaw-2802	652	1	6662	DATE
taxlaw-2802	653	1	32	CARDINAL
taxlaw-2802	655	1	1.6662(b)(3	DATE
taxlaw-2802	656	1	irs	ORG
taxlaw-2802	656	2	230	CARDINAL
taxlaw-2802	657	1	d.	NORP
taxlaw-2802	659	1	1.6662(b)(3	DATE
taxlaw-2802	659	2	supra	PERSON
taxlaw-2802	659	3	97	CARDINAL
taxlaw-2802	659	4	860	CARDINAL
taxlaw-2802	660	1	133	CARDINAL
taxlaw-2802	661	1	31	CARDINAL
taxlaw-2802	662	1	1984	DATE
taxlaw-2802	662	2	supra	PERSON
taxlaw-2802	662	3	97	CARDINAL
taxlaw-2802	662	4	861	CARDINAL
taxlaw-2802	663	1	134	CARDINAL
taxlaw-2802	663	2	moldenhauer	ORG
taxlaw-2802	663	3	supra	PERSON
taxlaw-2802	663	4	97	CARDINAL
taxlaw-2802	663	5	861	CARDINAL
taxlaw-2802	663	6	135	CARDINAL
taxlaw-2802	664	1	d. columbia jour	GPE
taxlaw-2802	664	2	174	CARDINAL
taxlaw-2802	664	3	irs	ORG
taxlaw-2802	664	4	irs	ORG
taxlaw-2802	664	5	colorable	PERSON
taxlaw-2802	665	1	irs	ORG
taxlaw-2802	669	1	”138	PERSON
taxlaw-2802	674	1	230	CARDINAL
taxlaw-2802	674	2	10.35(b)(2)(i)(c	DATE
taxlaw-2802	674	3	136	CARDINAL
taxlaw-2802	675	1	d.	NORP
taxlaw-2802	677	1	1.6662-3(b)(3	CARDINAL
taxlaw-2802	677	2	2003	DATE
taxlaw-2802	678	1	137	CARDINAL
taxlaw-2802	679	1	d.	NORP
taxlaw-2802	680	1	138	CARDINAL
taxlaw-2802	681	1	james m. peaslee	PERSON
taxlaw-2802	681	2	230	CARDINAL
taxlaw-2802	681	3	2005	DATE
taxlaw-2802	681	4	today	DATE
taxlaw-2802	681	5	45-14	CARDINAL
taxlaw-2802	681	6	march 9, 2005	DATE
taxlaw-2802	681	7	vasquez & vasquez	ORG
taxlaw-2802	681	8	supra	PERSON
taxlaw-2802	681	9	56	CARDINAL
taxlaw-2802	681	10	31617	DATE
taxlaw-2802	682	1	139	CARDINAL
taxlaw-2802	683	1	822	CARDINAL
taxlaw-2802	683	2	treasury	ORG
taxlaw-2802	683	3	230	CARDINAL
taxlaw-2802	683	4	vasquez & vasquez	ORG
taxlaw-2802	683	5	supra	PERSON
taxlaw-2802	683	6	56	CARDINAL
taxlaw-2802	683	7	300	CARDINAL
taxlaw-2802	684	1	l. 108-357	PERSON
taxlaw-2802	684	2	118	CARDINAL
taxlaw-2802	685	1	1418	CARDINAL
taxlaw-2802	685	2	1587	DATE
taxlaw-2802	685	3	2004	DATE
taxlaw-2802	686	1	congress	ORG
taxlaw-2802	687	1	jeffrey h. paravano & melinda	ORG
taxlaw-2802	687	2	l. reynolds	PERSON
taxlaw-2802	687	3	230	CARDINAL
taxlaw-2802	687	4	46	CARDINAL
taxlaw-2802	688	1	339	CARDINAL
taxlaw-2802	688	2	340	CARDINAL
taxlaw-2802	688	3	2005	DATE
taxlaw-2802	689	1	isaac j. roang	PERSON
taxlaw-2802	689	2	irs	ORG
taxlaw-2802	689	3	230	CARDINAL
taxlaw-2802	689	4	19	CARDINAL
taxlaw-2802	689	5	geo	ORG
taxlaw-2802	690	1	937	CARDINAL
taxlaw-2802	690	2	946	CARDINAL
taxlaw-2802	690	3	summer 2006	DATE
taxlaw-2802	691	1	2011	DATE
taxlaw-2802	691	2	t 175	DATE
taxlaw-2802	691	3	230	CARDINAL
taxlaw-2802	694	1	first	ORDINAL
taxlaw-2802	695	1	144	CARDINAL
taxlaw-2802	696	1	140	CARDINAL
taxlaw-2802	696	2	14-15	CARDINAL
taxlaw-2802	696	3	206	CARDINAL
taxlaw-2802	696	4	141	CARDINAL
taxlaw-2802	697	1	vasquez & vasquez	ORG
taxlaw-2802	697	2	supra	PERSON
taxlaw-2802	697	3	56	CARDINAL
taxlaw-2802	697	4	297	CARDINAL
taxlaw-2802	697	5	swartz & bertrand	ORG
taxlaw-2802	697	6	supra	PERSON
taxlaw-2802	697	7	46	DATE
taxlaw-2802	697	8	257	CARDINAL
taxlaw-2802	697	9	roang	PERSON
taxlaw-2802	697	10	supra	PERSON
taxlaw-2802	697	11	139	CARDINAL
taxlaw-2802	697	12	947	CARDINAL
taxlaw-2802	698	1	142	CARDINAL
taxlaw-2802	699	1	vasquez & vasquez	ORG
taxlaw-2802	699	2	supra	PERSON
taxlaw-2802	699	3	56	CARDINAL
taxlaw-2802	699	4	297	CARDINAL
taxlaw-2802	699	5	paul	PERSON
taxlaw-2802	699	6	66	CARDINAL
taxlaw-2802	700	1	143	CARDINAL
taxlaw-2802	701	1	irs	ORG
taxlaw-2802	702	1	roang	PERSON
taxlaw-2802	702	2	supra	PERSON
taxlaw-2802	702	3	139	CARDINAL
taxlaw-2802	702	4	947	CARDINAL
taxlaw-2802	702	5	vasquez & vasquez	ORG
taxlaw-2802	702	6	supra	PERSON
taxlaw-2802	702	7	56	CARDINAL
taxlaw-2802	702	8	321-22	QUANTITY
taxlaw-2802	702	9	irs	ORG
taxlaw-2802	704	1	jeffrey h.	PERSON
taxlaw-2802	704	2	melinda l. reynolds	PERSON
taxlaw-2802	704	3	230	CARDINAL
taxlaw-2802	706	1	jeffrey h. paravano &	PERSON
taxlaw-2802	706	2	melinda l. reynolds	PERSON
taxlaw-2802	706	3	230	CARDINAL
taxlaw-2802	706	4	46	CARDINAL
taxlaw-2802	707	1	339	CARDINAL
taxlaw-2802	707	2	341	CARDINAL
taxlaw-2802	707	3	vasquez & vasquez	ORG
taxlaw-2802	707	4	supra	PERSON
taxlaw-2802	707	5	56	CARDINAL
taxlaw-2802	707	6	322	CARDINAL
taxlaw-2802	708	1	144	CARDINAL
taxlaw-2802	709	1	211	CARDINAL
taxlaw-2802	710	1	columbia jour�al	PERSON
taxlaw-2802	710	2	176	CARDINAL
taxlaw-2802	712	1	f.	PERSON
taxlaw-2802	713	1	230	CARDINAL
taxlaw-2802	718	1	145	CARDINAL
taxlaw-2802	719	1	supra	PERSON
taxlaw-2802	719	2	49	CARDINAL
taxlaw-2802	720	1	146	CARDINAL
taxlaw-2802	721	1	supra	PERSON
taxlaw-2802	721	2	52	CARDINAL
taxlaw-2802	722	1	147	CARDINAL
taxlaw-2802	723	1	54	DATE
taxlaw-2802	724	1	148	CARDINAL
taxlaw-2802	724	2	weiser	ORG
taxlaw-2802	724	3	15	CARDINAL
taxlaw-2802	724	4	33	CARDINAL
taxlaw-2802	724	5	schumacher	PERSON
taxlaw-2802	724	6	supra	PERSON
taxlaw-2802	724	7	72	DATE
taxlaw-2802	724	8	62-63	CARDINAL
taxlaw-2802	724	9	149	CARDINAL
taxlaw-2802	725	1	one	CARDINAL
taxlaw-2802	726	1	schumacher	PERSON
taxlaw-2802	726	2	supra	PERSON
taxlaw-2802	726	3	72	DATE
taxlaw-2802	726	4	63	DATE
taxlaw-2802	727	1	150	CARDINAL
taxlaw-2802	728	1	weiser	ORG
taxlaw-2802	728	2	15	CARDINAL
taxlaw-2802	728	3	33	CARDINAL
taxlaw-2802	729	1	2011	DATE
taxlaw-2802	729	2	irs	ORG
taxlaw-2802	731	1	first	ORDINAL
taxlaw-2802	731	2	6662	DATE
taxlaw-2802	731	3	6663	DATE
taxlaw-2802	733	1	second	ORDINAL
taxlaw-2802	735	1	151	CARDINAL
taxlaw-2802	736	1	33	DATE
taxlaw-2802	736	2	irs	ORG
taxlaw-2802	736	3	2005	DATE
taxlaw-2802	736	4	today116-4	ORG
taxlaw-2802	736	5	june 17, 2005	DATE
taxlaw-2802	737	1	152	CARDINAL
taxlaw-2802	738	1	6662	DATE
taxlaw-2802	738	2	6663	DATE
taxlaw-2802	738	3	6664(c)(1	CARDINAL
taxlaw-2802	738	4	supra	PERSON
taxlaw-2802	738	5	89	CARDINAL
taxlaw-2802	739	1	6662a	DATE
taxlaw-2802	739	2	6662a(a	CARDINAL
taxlaw-2802	739	3	6664(d)(1	CARDINAL
taxlaw-2802	739	4	supra	PERSON
taxlaw-2802	739	5	92-94	CARDINAL
taxlaw-2802	740	1	at least one	CARDINAL
taxlaw-2802	741	1	supra	PERSON
taxlaw-2802	741	2	97	CARDINAL
taxlaw-2802	741	3	858	CARDINAL
taxlaw-2802	744	1	section 6664	LAW
taxlaw-2802	744	2	6662(b)(1	CARDINAL
taxlaw-2802	744	3	6663	DATE
taxlaw-2802	745	1	6664(c)(1	CARDINAL
taxlaw-2802	746	1	153	CARDINAL
taxlaw-2802	747	1	schenk	PERSON
taxlaw-2802	747	2	supra	PERSON
taxlaw-2802	747	3	67	CARDINAL
taxlaw-2802	747	4	1313	CARDINAL
taxlaw-2802	747	5	paul	PERSON
taxlaw-2802	747	6	supra	PERSON
taxlaw-2802	747	7	66	CARDINAL
taxlaw-2802	747	8	17	CARDINAL
taxlaw-2802	748	1	columbia jour�al	PERSON
taxlaw-2802	748	2	178	CARDINAL
taxlaw-2802	750	1	third	ORDINAL
taxlaw-2802	751	1	one	CARDINAL
taxlaw-2802	751	2	irs	ORG
taxlaw-2802	752	1	first	ORDINAL
taxlaw-2802	753	1	230	CARDINAL
taxlaw-2802	754	1	new york	GPE
taxlaw-2802	754	2	the december 2004	DATE
taxlaw-2802	755	1	154	CARDINAL
taxlaw-2802	756	1	one	CARDINAL
taxlaw-2802	758	1	schenk	PERSON
taxlaw-2802	758	2	supra	PERSON
taxlaw-2802	758	3	67	CARDINAL
taxlaw-2802	758	4	1313	CARDINAL
taxlaw-2802	760	1	155	CARDINAL
taxlaw-2802	760	2	69	CARDINAL
taxlaw-2802	760	3	24	CARDINAL
taxlaw-2802	760	4	156	CARDINAL
taxlaw-2802	761	1	paul	PERSON
taxlaw-2802	761	2	supra	PERSON
taxlaw-2802	761	3	66	CARDINAL
taxlaw-2802	761	4	17	DATE
taxlaw-2802	761	5	edward f. koren	PERSON
taxlaw-2802	761	6	aba section	ORG
taxlaw-2802	761	7	230	CARDINAL
taxlaw-2802	762	1	2005	DATE
taxlaw-2802	762	2	today	DATE
taxlaw-2802	762	3	90-23	CARDINAL
taxlaw-2802	762	4	11, 2005	DATE
taxlaw-2802	762	5	vasquez & vasquez	ORG
taxlaw-2802	762	6	supra	PERSON
taxlaw-2802	762	7	56	CARDINAL
taxlaw-2802	762	8	316	CARDINAL
taxlaw-2802	764	1	157	CARDINAL
taxlaw-2802	765	1	paul	PERSON
taxlaw-2802	765	2	66	CARDINAL
taxlaw-2802	766	1	158	CARDINAL
taxlaw-2802	767	1	roang	PERSON
taxlaw-2802	767	2	supra	PERSON
taxlaw-2802	767	3	139	CARDINAL
taxlaw-2802	767	4	949	CARDINAL
taxlaw-2802	767	5	supra	PERSON
taxlaw-2802	767	6	100	CARDINAL
taxlaw-2802	767	7	363	CARDINAL
taxlaw-2802	767	8	2011	DATE
taxlaw-2802	767	9	179	CARDINAL
taxlaw-2802	770	1	at least one	CARDINAL
taxlaw-2802	772	1	1990s.162	CARDINAL
taxlaw-2802	772	2	67	CARDINAL
taxlaw-2802	772	3	1316	CARDINAL
taxlaw-2802	772	4	vasquez & vasquez	ORG
taxlaw-2802	772	5	supra	PERSON
taxlaw-2802	772	6	56	CARDINAL
taxlaw-2802	772	7	313	CARDINAL
taxlaw-2802	772	8	kenneth horwitz	PERSON
taxlaw-2802	772	9	kenneth gideon	PERSON
taxlaw-2802	772	10	arthur l. bailey	PERSON
taxlaw-2802	772	11	jerald august	ORG
taxlaw-2802	772	12	guy maxfield	PERSON
taxlaw-2802	773	1	159	CARDINAL
taxlaw-2802	774	1	paul	PERSON
taxlaw-2802	774	2	supra	PERSON
taxlaw-2802	774	3	66	CARDINAL
taxlaw-2802	774	4	18	CARDINAL
taxlaw-2802	774	5	supra	PERSON
taxlaw-2802	774	6	139	CARDINAL
taxlaw-2802	774	7	949	CARDINAL
taxlaw-2802	774	8	vasquez & vasquez	ORG
taxlaw-2802	774	9	supra	PERSON
taxlaw-2802	774	10	56	CARDINAL
taxlaw-2802	774	11	314	CARDINAL
taxlaw-2802	775	1	160	CARDINAL
taxlaw-2802	776	1	supra	PERSON
taxlaw-2802	776	2	67	CARDINAL
taxlaw-2802	776	3	161	CARDINAL
taxlaw-2802	778	1	162	CARDINAL
taxlaw-2802	779	1	the 1990s	DATE
taxlaw-2802	779	2	supra	PERSON
taxlaw-2802	779	3	76	CARDINAL
taxlaw-2802	780	1	columbia jour�al	PERSON
taxlaw-2802	780	2	180	CARDINAL
taxlaw-2802	783	1	1	CARDINAL
taxlaw-2802	783	2	one	CARDINAL
taxlaw-2802	785	1	at least two	CARDINAL
taxlaw-2802	786	1	first	ORDINAL
taxlaw-2802	786	2	irs	ORG
taxlaw-2802	786	3	second	ORDINAL
taxlaw-2802	787	1	irs	ORG
taxlaw-2802	787	2	163	CARDINAL
taxlaw-2802	788	1	73	CARDINAL
taxlaw-2802	788	2	93	DATE
taxlaw-2802	788	3	1990s	DATE
taxlaw-2802	788	4	the american bar association	ORG
taxlaw-2802	789	1	97	CARDINAL
taxlaw-2802	790	1	164	CARDINAL
taxlaw-2802	791	1	supra	PERSON
taxlaw-2802	791	2	100	CARDINAL
taxlaw-2802	791	3	supra	PERSON
taxlaw-2802	791	4	72	DATE
taxlaw-2802	791	5	100	CARDINAL
taxlaw-2802	791	6	165	CARDINAL
taxlaw-2802	792	1	irs	ORG
taxlaw-2802	792	2	supra	PERSON
taxlaw-2802	792	3	100	CARDINAL
taxlaw-2802	792	4	331	CARDINAL
taxlaw-2802	792	5	supra	PERSON
taxlaw-2802	792	6	72	DATE
taxlaw-2802	792	7	100	CARDINAL
taxlaw-2802	794	1	166	CARDINAL
taxlaw-2802	794	2	supra	PERSON
taxlaw-2802	794	3	100	CARDINAL
taxlaw-2802	794	4	331	CARDINAL
taxlaw-2802	794	5	167	CARDINAL
taxlaw-2802	795	1	337	CARDINAL
taxlaw-2802	796	1	2011	DATE
taxlaw-2802	798	1	irs	ORG
taxlaw-2802	798	2	one	CARDINAL
taxlaw-2802	798	3	the 1990s	DATE
taxlaw-2802	798	4	the 1990s	DATE
taxlaw-2802	799	1	168	CARDINAL
taxlaw-2802	800	1	schumacher	PERSON
taxlaw-2802	800	2	supra	PERSON
taxlaw-2802	800	3	72	DATE
taxlaw-2802	800	4	100	CARDINAL
taxlaw-2802	800	5	169	CARDINAL
taxlaw-2802	801	1	rostain	PERSON
taxlaw-2802	801	2	supra	PERSON
taxlaw-2802	801	3	73	CARDINAL
taxlaw-2802	801	4	82	CARDINAL
taxlaw-2802	801	5	114-15	CARDINAL
taxlaw-2802	802	1	170	CARDINAL
taxlaw-2802	803	1	may 30, 2010	DATE
taxlaw-2802	805	1	supra	PERSON
taxlaw-2802	805	2	99	CARDINAL
taxlaw-2802	807	1	supra	PERSON
taxlaw-2802	807	2	98	CARDINAL
taxlaw-2802	809	1	jackel	PERSON
taxlaw-2802	809	2	99	CARDINAL
taxlaw-2802	809	3	296	CARDINAL
taxlaw-2802	811	1	171	CARDINAL
taxlaw-2802	812	1	73	CARDINAL
taxlaw-2802	812	2	84-86	CARDINAL
taxlaw-2802	812	3	98	CARDINAL
taxlaw-2802	813	1	172	CARDINAL
taxlaw-2802	814	1	supra	PERSON
taxlaw-2802	814	2	97-100	CARDINAL
taxlaw-2802	815	1	173	CARDINAL
taxlaw-2802	815	2	rostain	PERSON
taxlaw-2802	815	3	supra	PERSON
taxlaw-2802	815	4	73	CARDINAL
taxlaw-2802	815	5	82	CARDINAL
taxlaw-2802	815	6	114	CARDINAL
taxlaw-2802	817	1	99	CARDINAL
taxlaw-2802	818	1	columbia jour�al	PERSON
taxlaw-2802	818	2	182	CARDINAL
taxlaw-2802	819	1	2	CARDINAL
taxlaw-2802	821	1	20%	PERCENT
taxlaw-2802	821	2	20%	PERCENT
taxlaw-2802	821	3	transaction176	ORG
taxlaw-2802	824	1	174	CARDINAL
taxlaw-2802	825	1	73	CARDINAL
taxlaw-2802	825	2	105-06	DATE
taxlaw-2802	828	1	supra	PERSON
taxlaw-2802	828	2	100	CARDINAL
taxlaw-2802	828	3	355	CARDINAL
taxlaw-2802	829	1	175	CARDINAL
taxlaw-2802	830	1	6662(b)(2	CARDINAL
taxlaw-2802	830	2	2010	DATE
taxlaw-2802	831	1	176	CARDINAL
taxlaw-2802	832	1	6662a(a	CARDINAL
taxlaw-2802	832	2	2010	DATE
taxlaw-2802	833	1	177	CARDINAL
taxlaw-2802	835	1	6664(c)(1	CARDINAL
taxlaw-2802	835	2	2010	DATE
taxlaw-2802	835	3	6662	DATE
taxlaw-2802	836	1	6664(d	CARDINAL
taxlaw-2802	836	2	2010	DATE
taxlaw-2802	836	3	6662a(a	CARDINAL
taxlaw-2802	836	4	30%	PERCENT
taxlaw-2802	837	1	178	CARDINAL
taxlaw-2802	840	1	1.6664-4(f	CARDINAL
taxlaw-2802	840	2	2010	DATE
taxlaw-2802	843	1	1.6664-4(f	CARDINAL
taxlaw-2802	843	2	89	CARDINAL
taxlaw-2802	844	1	6662	DATE
taxlaw-2802	844	2	6663	DATE
taxlaw-2802	845	1	schenk	PERSON
taxlaw-2802	845	2	supra	PERSON
taxlaw-2802	845	3	67	CARDINAL
taxlaw-2802	845	4	1313	CARDINAL
taxlaw-2802	846	1	6662a(a	CARDINAL
taxlaw-2802	846	2	2011	DATE
taxlaw-2802	846	3	t 183	DATE
taxlaw-2802	846	4	230	CARDINAL
taxlaw-2802	847	1	1990s.183	CARDINAL
taxlaw-2802	850	1	2010	DATE
taxlaw-2802	851	1	179	CARDINAL
taxlaw-2802	852	1	31	CARDINAL
taxlaw-2802	853	1	10.35(c)(1)(ii	DATE
taxlaw-2802	854	1	supra	PERSON
taxlaw-2802	854	2	18-23	CARDINAL
taxlaw-2802	855	1	180	CARDINAL
taxlaw-2802	855	2	31	CARDINAL
taxlaw-2802	856	1	10.35(c)(1)(ii	DATE
taxlaw-2802	857	1	181	CARDINAL
taxlaw-2802	857	2	31	CARDINAL
taxlaw-2802	858	1	10.35(c)(2)(i	CARDINAL
taxlaw-2802	859	1	supra	PERSON
taxlaw-2802	859	2	24-29	DATE
taxlaw-2802	861	1	march 30, 2010	DATE
taxlaw-2802	862	1	supra	PERSON
taxlaw-2802	862	2	99	CARDINAL
taxlaw-2802	864	1	31	CARDINAL
taxlaw-2802	865	1	10.35(d)(1	CARDINAL
taxlaw-2802	867	1	31	CARDINAL
taxlaw-2802	870	1	31	CARDINAL
taxlaw-2802	871	1	10.35(e)(3)(iii	CARDINAL
taxlaw-2802	872	1	supra	PERSON
taxlaw-2802	872	2	30-31	DATE
taxlaw-2802	873	1	182	CARDINAL
taxlaw-2802	874	1	31	CARDINAL
taxlaw-2802	875	1	10.35(c)(3)(i	CARDINAL
taxlaw-2802	876	1	230	CARDINAL
taxlaw-2802	876	2	8	CARDINAL
taxlaw-2802	876	3	183	CARDINAL
taxlaw-2802	877	1	the 1990s	DATE
taxlaw-2802	877	2	104	CARDINAL
taxlaw-2802	878	1	184	CARDINAL
taxlaw-2802	880	1	31	CARDINAL
taxlaw-2802	881	1	10.35(c)(4	CARDINAL
taxlaw-2802	881	2	10.35(e)(4	CARDINAL
taxlaw-2802	882	1	supra	PERSON
taxlaw-2802	882	2	35	CARDINAL
taxlaw-2802	883	1	columbia jour�al	PERSON
taxlaw-2802	883	2	184	CARDINAL
taxlaw-2802	889	1	3	CARDINAL
taxlaw-2802	889	2	congress	ORG
taxlaw-2802	889	3	6662(b)(6	CARDINAL
taxlaw-2802	889	4	congress	ORG
taxlaw-2802	889	5	6664(c	CARDINAL
taxlaw-2802	889	6	185	CARDINAL
taxlaw-2802	890	1	41	CARDINAL
taxlaw-2802	891	1	186	CARDINAL
taxlaw-2802	892	1	73	CARDINAL
taxlaw-2802	892	2	82	DATE
taxlaw-2802	892	3	supra	PERSON
taxlaw-2802	892	4	100	CARDINAL
taxlaw-2802	892	5	363	CARDINAL
taxlaw-2802	892	6	230	CARDINAL
taxlaw-2802	892	7	schumacher	PERSON
taxlaw-2802	892	8	supra	PERSON
taxlaw-2802	892	9	72	DATE
taxlaw-2802	892	10	101	CARDINAL
taxlaw-2802	893	1	187	CARDINAL
taxlaw-2802	894	1	supra	PERSON
taxlaw-2802	894	2	99	CARDINAL
taxlaw-2802	895	1	188	CARDINAL
taxlaw-2802	895	2	section 6662(b)(6	LAW
taxlaw-2802	895	3	2010	DATE
taxlaw-2802	895	4	march 30, 2010	DATE
taxlaw-2802	896	1	section 6662(b)(6	LAW
taxlaw-2802	896	2	6662(a	CARDINAL
taxlaw-2802	896	3	20 percent	PERCENT
taxlaw-2802	897	1	6662(b)(6	CARDINAL
taxlaw-2802	897	2	2010	DATE
taxlaw-2802	898	1	20 percent	PERCENT
taxlaw-2802	898	2	40 percent	PERCENT
taxlaw-2802	898	3	6662(b)(6	CARDINAL
taxlaw-2802	899	1	6662(i)(1	CARDINAL
taxlaw-2802	899	2	2010	DATE
taxlaw-2802	900	1	jackel	PERSON
taxlaw-2802	900	2	99	CARDINAL
taxlaw-2802	900	3	294	CARDINAL
taxlaw-2802	900	4	6662(b)(6	CARDINAL
taxlaw-2802	901	1	2011	DATE
taxlaw-2802	901	2	230	CARDINAL
taxlaw-2802	902	1	one	CARDINAL
taxlaw-2802	902	2	6662(b)(6	CARDINAL
taxlaw-2802	902	3	only one	CARDINAL
taxlaw-2802	902	4	more than one	CARDINAL
taxlaw-2802	903	1	irs	ORG
taxlaw-2802	903	2	6662(b)(6	CARDINAL
taxlaw-2802	903	3	6662(b)(2	CARDINAL
taxlaw-2802	903	4	6662(b)(1	CARDINAL
taxlaw-2802	904	1	6662(b)(6	CARDINAL
taxlaw-2802	904	2	40%	PERCENT
taxlaw-2802	904	3	189	CARDINAL
taxlaw-2802	905	1	2010	DATE
taxlaw-2802	905	2	march 30, 2010	DATE
taxlaw-2802	906	1	section 6664(c)(2	LAW
taxlaw-2802	906	2	6664(c)(1	CARDINAL
taxlaw-2802	906	3	6662	DATE
taxlaw-2802	906	4	one	CARDINAL
taxlaw-2802	906	5	section 6662(b)(6	LAW
taxlaw-2802	907	1	6664(c)(2	CARDINAL
taxlaw-2802	907	2	2010	DATE
taxlaw-2802	908	1	jackel	PERSON
taxlaw-2802	908	2	99	CARDINAL
taxlaw-2802	908	3	294	CARDINAL
taxlaw-2802	908	4	6664(c)(2	CARDINAL
taxlaw-2802	909	1	190	CARDINAL
taxlaw-2802	911	1	jeremiah coder & amy s. elliot	ORG
taxlaw-2802	911	2	127	CARDINAL
taxlaw-2802	911	3	748	CARDINAL
taxlaw-2802	911	4	749	CARDINAL
taxlaw-2802	911	5	may 17, 2010	DATE
taxlaw-2802	911	6	pricewaterhousecoopers llp	ORG
taxlaw-2802	911	7	monte jackel	PERSON
taxlaw-2802	912	1	6662(b)(6	CARDINAL
taxlaw-2802	913	1	191	CARDINAL
taxlaw-2802	913	2	leandra lederman &	ORG
taxlaw-2802	913	3	stephen w. mazza	PERSON
taxlaw-2802	913	4	480	CARDINAL
taxlaw-2802	914	1	3rd	ORDINAL
taxlaw-2802	914	2	2009	DATE
taxlaw-2802	915	1	192	CARDINAL
taxlaw-2802	916	1	one	CARDINAL
taxlaw-2802	918	1	6662a(e)(1)(b	CARDINAL
taxlaw-2802	918	2	2010	DATE
taxlaw-2802	919	1	irs	ORG
taxlaw-2802	919	2	one	CARDINAL
taxlaw-2802	919	3	6662(b)(6	CARDINAL
taxlaw-2802	921	1	6662(b	DATE
taxlaw-2802	921	2	only one	CARDINAL
taxlaw-2802	922	1	6662(b)(6	CARDINAL
taxlaw-2802	924	1	6664(d)(2	CARDINAL
taxlaw-2802	925	1	columbia jour�al	PERSON
taxlaw-2802	925	2	186	CARDINAL
taxlaw-2802	925	3	irs	ORG
taxlaw-2802	926	1	6662(b)(6	CARDINAL
taxlaw-2802	933	1	first	ORDINAL
taxlaw-2802	933	2	6662(b)(6	CARDINAL
taxlaw-2802	934	1	treasury	ORG
taxlaw-2802	934	2	6662(b)(6),194	CARDINAL
taxlaw-2802	934	3	irs	ORG
taxlaw-2802	934	4	193	CARDINAL
taxlaw-2802	936	1	2010	DATE
taxlaw-2802	936	2	6662(b)(6	CARDINAL
taxlaw-2802	936	3	20 percent to 40 percent	PERCENT
taxlaw-2802	937	1	6662a(c	CARDINAL
taxlaw-2802	937	2	only a 30 percent	PERCENT
taxlaw-2802	938	1	irs	ORG
taxlaw-2802	938	2	6662(b)(6	CARDINAL
taxlaw-2802	939	1	194	CARDINAL
taxlaw-2802	939	2	crystal tandon	ORG
taxlaw-2802	939	3	127	CARDINAL
taxlaw-2802	939	4	965	CARDINAL
taxlaw-2802	939	5	may 31, 2010	DATE
taxlaw-2802	939	6	bob crnkovich	PERSON
taxlaw-2802	939	7	treasury	ORG
taxlaw-2802	939	8	may 2010	DATE
taxlaw-2802	939	9	new york	GPE
taxlaw-2802	940	1	195	CARDINAL
taxlaw-2802	940	2	jeremiah coder	PERSON
taxlaw-2802	940	3	127	CARDINAL
taxlaw-2802	940	4	737	CARDINAL
taxlaw-2802	940	5	may 17, 2010	DATE
taxlaw-2802	940	6	byron christensen	PERSON
taxlaw-2802	940	7	treasury	ORG
taxlaw-2802	940	8	may 2010	DATE
taxlaw-2802	941	1	6662(b)(6	CARDINAL
taxlaw-2802	942	1	bryan c. skarlatos	PERSON
taxlaw-2802	942	2	new york university	ORG
taxlaw-2802	942	3	june 2010	DATE
taxlaw-2802	944	1	jeremiah coder	PERSON
taxlaw-2802	944	2	127	CARDINAL
taxlaw-2802	944	3	1423	CARDINAL
taxlaw-2802	944	4	1424	DATE
taxlaw-2802	944	5	june 28, 2010	DATE
taxlaw-2802	945	1	6662(b)(6	CARDINAL
taxlaw-2802	945	2	187	CARDINAL
taxlaw-2802	945	3	irs	ORG
taxlaw-2802	945	4	6662(b)(6	CARDINAL
taxlaw-2802	945	5	irs	ORG
taxlaw-2802	945	6	6662(b)(6	CARDINAL
taxlaw-2802	945	7	treasury	ORG
taxlaw-2802	947	1	treasury	ORG
taxlaw-2802	947	2	irs	ORG
taxlaw-2802	947	3	6662(b)(6	CARDINAL
taxlaw-2802	948	1	treasury	ORG
taxlaw-2802	948	2	christensen	PERSON
taxlaw-2802	949	1	127	CARDINAL
taxlaw-2802	949	2	737	CARDINAL
taxlaw-2802	949	3	196	CARDINAL
taxlaw-2802	950	1	tandon	GPE
taxlaw-2802	950	2	194	CARDINAL
taxlaw-2802	950	3	965	DATE
taxlaw-2802	951	1	may 2010	DATE
taxlaw-2802	951	2	new york	GPE
taxlaw-2802	951	3	bob crnkovich	PERSON
taxlaw-2802	951	4	treasury	ORG
taxlaw-2802	954	1	6662(b)(6	CARDINAL
taxlaw-2802	954	2	treasury	ORG
taxlaw-2802	954	3	6662(b)(6	CARDINAL
taxlaw-2802	955	1	may 2010	DATE
taxlaw-2802	955	2	byron christensen	PERSON
taxlaw-2802	955	3	treasury	ORG
taxlaw-2802	956	1	supra	PERSON
taxlaw-2802	956	2	195	CARDINAL
taxlaw-2802	956	3	127	CARDINAL
taxlaw-2802	956	4	737	CARDINAL
taxlaw-2802	957	1	may 2010	DATE
taxlaw-2802	957	2	new york	GPE
taxlaw-2802	957	3	bob crnkovich	PERSON
taxlaw-2802	957	4	treasury	ORG
taxlaw-2802	959	1	tandon	GPE
taxlaw-2802	959	2	194	CARDINAL
taxlaw-2802	959	3	965	DATE
taxlaw-2802	960	1	treasury	ORG
taxlaw-2802	961	1	195	CARDINAL
taxlaw-2802	961	2	127	CARDINAL
taxlaw-2802	961	3	1423-24	DATE
taxlaw-2802	961	4	treasury	ORG
taxlaw-2802	961	5	christensen	PERSON
taxlaw-2802	961	6	june 2010	DATE
taxlaw-2802	961	7	new york university	ORG
taxlaw-2802	962	1	september 13, 2010	DATE
taxlaw-2802	962	2	irs	ORG
taxlaw-2802	962	3	first	ORDINAL
taxlaw-2802	963	1	2010-62	DATE
taxlaw-2802	963	2	2010-40	DATE
taxlaw-2802	963	3	1	CARDINAL
taxlaw-2802	963	4	2010	DATE
taxlaw-2802	964	1	2010-62	DATE
taxlaw-2802	964	2	irs	ORG
taxlaw-2802	965	1	amy s. elliot	PERSON
taxlaw-2802	965	2	128	CARDINAL
taxlaw-2802	965	3	1212	CARDINAL
taxlaw-2802	965	4	sept. 20, 2010	DATE
taxlaw-2802	966	1	irs	ORG
taxlaw-2802	967	1	1212 -13	DATE
taxlaw-2802	967	2	cary d. pugh	PERSON
taxlaw-2802	967	3	mark silverman	PERSON
taxlaw-2802	968	1	198	CARDINAL
taxlaw-2802	969	1	coder	ORG
taxlaw-2802	969	2	195	CARDINAL
taxlaw-2802	969	3	127	CARDINAL
taxlaw-2802	969	4	737	CARDINAL
taxlaw-2802	969	5	byron christensen	PERSON
taxlaw-2802	969	6	treasury	ORG
taxlaw-2802	970	1	columbia jour�al	PERSON
taxlaw-2802	970	2	188	CARDINAL
taxlaw-2802	971	1	treasury	ORG
taxlaw-2802	971	2	irs	ORG
taxlaw-2802	972	1	irs	ORG
taxlaw-2802	972	2	6662(b)(6	CARDINAL
taxlaw-2802	972	3	6662(b)(6	CARDINAL
taxlaw-2802	975	1	second	ORDINAL
taxlaw-2802	977	1	199	CARDINAL
taxlaw-2802	978	1	june 2010	DATE
taxlaw-2802	978	2	new york university	ORG
taxlaw-2802	978	3	treasury	ORG
taxlaw-2802	978	4	byron christensen	PERSON
taxlaw-2802	978	5	6662(b)(6	CARDINAL
taxlaw-2802	981	1	195	CARDINAL
taxlaw-2802	981	2	127	CARDINAL
taxlaw-2802	981	3	1424	DATE
taxlaw-2802	982	1	may 2010	DATE
taxlaw-2802	982	2	christensen proclaimed	PERSON
taxlaw-2802	983	1	195	CARDINAL
taxlaw-2802	983	2	127	CARDINAL
taxlaw-2802	983	3	737	CARDINAL
taxlaw-2802	984	1	september 14, 2010	DATE
taxlaw-2802	984	2	irs	ORG
taxlaw-2802	984	3	section 6662(b)(6	LAW
taxlaw-2802	985	1	lmsb-04-0910-024	DATE
taxlaw-2802	985	2	2010	DATE
taxlaw-2802	985	3	today	DATE
taxlaw-2802	985	4	178	CARDINAL
taxlaw-2802	985	5	sept. 14, 2010	DATE
taxlaw-2802	986	1	irs	ORG
taxlaw-2802	986	2	6662(b)(6	CARDINAL
taxlaw-2802	987	1	200	CARDINAL
taxlaw-2802	987	2	73	CARDINAL
taxlaw-2802	987	3	106-07	DATE
taxlaw-2802	988	1	new york	GPE
taxlaw-2802	988	2	ha[s	ORG
taxlaw-2802	989	1	107	CARDINAL
taxlaw-2802	989	2	n.y.	GPE
taxlaw-2802	989	3	new york	GPE
taxlaw-2802	989	4	893	CARDINAL
taxlaw-2802	989	5	1999	DATE
taxlaw-2802	991	1	106.	DATE
taxlaw-2802	992	1	2011	DATE
taxlaw-2802	992	2	189	CARDINAL
taxlaw-2802	995	1	1990s202	CARDINAL
taxlaw-2802	996	1	legitimate.204	ORG
taxlaw-2802	999	1	201	CARDINAL
taxlaw-2802	1000	1	107	CARDINAL
taxlaw-2802	1003	1	107-08	DATE
taxlaw-2802	1004	1	202	CARDINAL
taxlaw-2802	1005	1	the 1990s	DATE
taxlaw-2802	1005	2	97	CARDINAL
taxlaw-2802	1005	3	203	CARDINAL
taxlaw-2802	1006	1	rostain	PERSON
taxlaw-2802	1006	2	supra	PERSON
taxlaw-2802	1006	3	73	CARDINAL
taxlaw-2802	1006	4	82	CARDINAL
taxlaw-2802	1006	5	204	CARDINAL
taxlaw-2802	1007	1	watson & billman	ORG
taxlaw-2802	1007	2	supra	PERSON
taxlaw-2802	1007	3	74	CARDINAL
taxlaw-2802	1007	4	137	CARDINAL
taxlaw-2802	1008	1	205	CARDINAL
taxlaw-2802	1009	1	schenk	ORG
taxlaw-2802	1009	2	supra	PERSON
taxlaw-2802	1009	3	67	CARDINAL
taxlaw-2802	1010	1	columbia jour�al	PERSON
taxlaw-2802	1011	1	2:150	CARDINAL
taxlaw-2802	1011	2	190	CARDINAL
taxlaw-2802	1011	3	first	ORDINAL
taxlaw-2802	1013	1	230	CARDINAL
taxlaw-2802	1014	1	first	ORDINAL
taxlaw-2802	1016	1	irs	ORG
taxlaw-2802	1016	2	irs	ORG
taxlaw-2802	1018	1	206	CARDINAL
taxlaw-2802	1019	1	iv.a-f. 207	PERSON
taxlaw-2802	1020	1	14-15	DATE
taxlaw-2802	1020	2	208	CARDINAL
taxlaw-2802	1021	1	swartz & bertrand	ORG
taxlaw-2802	1021	2	supra	PERSON
taxlaw-2802	1021	3	46	DATE
taxlaw-2802	1021	4	257	CARDINAL
taxlaw-2802	1021	5	irs	ORG
taxlaw-2802	1021	6	230	CARDINAL
taxlaw-2802	1021	7	daily	DATE
taxlaw-2802	1021	8	march 6, 2006	DATE
taxlaw-2802	1022	1	209	CARDINAL
taxlaw-2802	1023	1	irs	ORG
taxlaw-2802	1023	2	vasquez & vasquez	ORG
taxlaw-2802	1023	3	supra	PERSON
taxlaw-2802	1023	4	56	CARDINAL
taxlaw-2802	1023	5	297	CARDINAL
taxlaw-2802	1023	6	sheryl stratton	PERSON
taxlaw-2802	1023	7	aba tax section meeting: tax	ORG
taxlaw-2802	1023	8	230	CARDINAL
taxlaw-2802	1023	9	107	CARDINAL
taxlaw-2802	1023	10	1082	DATE
taxlaw-2802	1023	11	1083	CARDINAL
taxlaw-2802	1023	12	2005	DATE
taxlaw-2802	1024	1	210	CARDINAL
taxlaw-2802	1025	1	2011	DATE
taxlaw-2802	1025	2	191	CARDINAL
taxlaw-2802	1027	1	two	CARDINAL
taxlaw-2802	1030	1	230	CARDINAL
taxlaw-2802	1031	1	230	CARDINAL
taxlaw-2802	1031	2	10.35(b)(2)(i)(c	DATE
taxlaw-2802	1033	1	230	CARDINAL
taxlaw-2802	1033	2	10.35(b)(2)(i)(c	DATE
taxlaw-2802	1034	1	multi-million-dollar	CARDINAL
taxlaw-2802	1035	1	irs	ORG
taxlaw-2802	1035	2	form 8886	DATE
taxlaw-2802	1035	3	mar. 2010	DATE
taxlaw-2802	1035	4	1-3	CARDINAL
taxlaw-2802	1037	1	two	CARDINAL
taxlaw-2802	1039	1	6694(a)(2)(c	CARDINAL
taxlaw-2802	1039	2	2010	DATE
taxlaw-2802	1040	1	93	CARDINAL
taxlaw-2802	1041	1	211	CARDINAL
taxlaw-2802	1042	1	98	CARDINAL
taxlaw-2802	1043	1	99	CARDINAL
taxlaw-2802	1044	1	212	CARDINAL
taxlaw-2802	1045	1	73	CARDINAL
taxlaw-2802	1045	2	84-86	CARDINAL
taxlaw-2802	1046	1	supra	PERSON
taxlaw-2802	1046	2	98-99	CARDINAL
taxlaw-2802	1046	3	170	CARDINAL
taxlaw-2802	1047	1	columbia jour�al	PERSON
taxlaw-2802	1047	2	192	CARDINAL
taxlaw-2802	1047	3	230	CARDINAL
taxlaw-2802	1047	4	10.35(b)(2)(i	CARDINAL
taxlaw-2802	1056	1	213	CARDINAL
taxlaw-2802	1057	1	230	CARDINAL
taxlaw-2802	1057	2	supra	PERSON
taxlaw-2802	1057	3	10-11	DATE
taxlaw-2802	1058	1	214	CARDINAL
taxlaw-2802	1059	1	822	CARDINAL
taxlaw-2802	1060	1	supra	PERSON
taxlaw-2802	1060	2	139	CARDINAL
taxlaw-2802	1061	1	215	CARDINAL
taxlaw-2802	1062	1	242	CARDINAL
taxlaw-2802	1063	1	2011	DATE
taxlaw-2802	1063	2	t 193	DATE
taxlaw-2802	1065	1	6662(b)(6	CARDINAL
taxlaw-2802	1069	1	6662(b)(6	CARDINAL
taxlaw-2802	1069	2	irs	ORG
taxlaw-2802	1072	1	216	CARDINAL
taxlaw-2802	1073	1	watson & billman	ORG
taxlaw-2802	1073	2	supra	PERSON
taxlaw-2802	1073	3	74	CARDINAL
taxlaw-2802	1073	4	137	CARDINAL
taxlaw-2802	1074	1	217	CARDINAL
taxlaw-2802	1075	1	rostain	PERSON
taxlaw-2802	1075	2	supra	PERSON
taxlaw-2802	1075	3	73	CARDINAL
taxlaw-2802	1075	4	82	CARDINAL
taxlaw-2802	1075	5	218	CARDINAL
taxlaw-2802	1076	1	new york	GPE
taxlaw-2802	1077	1	paul	PERSON
taxlaw-2802	1077	2	66	CARDINAL
taxlaw-2802	1077	3	31	CARDINAL
taxlaw-2802	1078	1	219	CARDINAL
taxlaw-2802	1079	1	6662(b)(6	CARDINAL
taxlaw-2802	1080	1	columbia jour�al	PERSON
taxlaw-2802	1080	2	194	CARDINAL
taxlaw-2802	1083	1	deborah schenk	PERSON
taxlaw-2802	1085	1	schenk	PERSON
taxlaw-2802	1086	1	first	ORDINAL
taxlaw-2802	1086	2	schenk	PERSON
taxlaw-2802	1087	1	220	CARDINAL
taxlaw-2802	1088	1	2	CARDINAL
taxlaw-2802	1088	2	221	CARDINAL
taxlaw-2802	1089	1	paul	PERSON
taxlaw-2802	1089	2	66	CARDINAL
taxlaw-2802	1089	3	17	CARDINAL
taxlaw-2802	1089	4	supra	PERSON
taxlaw-2802	1089	5	100	CARDINAL
taxlaw-2802	1089	6	363	CARDINAL
taxlaw-2802	1089	7	vasquez & vasquez	ORG
taxlaw-2802	1089	8	supra	PERSON
taxlaw-2802	1089	9	56	CARDINAL
taxlaw-2802	1089	10	313	CARDINAL
taxlaw-2802	1089	11	kenneth gideon	PERSON
taxlaw-2802	1090	1	222	CARDINAL
taxlaw-2802	1091	1	schenk	PERSON
taxlaw-2802	1091	2	supra	PERSON
taxlaw-2802	1091	3	67	CARDINAL
taxlaw-2802	1091	4	1316 n.22	QUANTITY
taxlaw-2802	1091	5	223	CARDINAL
taxlaw-2802	1092	1	1312	CARDINAL
taxlaw-2802	1095	1	224	CARDINAL
taxlaw-2802	1097	1	congress	ORG
taxlaw-2802	1098	1	225	CARDINAL
taxlaw-2802	1100	1	1312	CARDINAL
taxlaw-2802	1100	2	1313	CARDINAL
taxlaw-2802	1101	1	schenk	PERSON
taxlaw-2802	1102	1	1313	CARDINAL
taxlaw-2802	1103	1	2011	DATE
taxlaw-2802	1104	1	schenk	PERSON
taxlaw-2802	1105	1	schenk	PERSON
taxlaw-2802	1106	1	230	CARDINAL
taxlaw-2802	1106	2	penalties.231	NORP
taxlaw-2802	1106	3	schenk	PERSON
taxlaw-2802	1106	4	one	CARDINAL
taxlaw-2802	1110	1	one	CARDINAL
taxlaw-2802	1111	1	schenk	PERSON
taxlaw-2802	1113	1	227	CARDINAL
taxlaw-2802	1114	1	1316	CARDINAL
taxlaw-2802	1115	1	228	CARDINAL
taxlaw-2802	1116	1	229	CARDINAL
taxlaw-2802	1117	1	230	CARDINAL
taxlaw-2802	1118	1	only one	CARDINAL
taxlaw-2802	1119	1	231	CARDINAL
taxlaw-2802	1120	1	d.	NORP
taxlaw-2802	1121	1	columbia jour�al	PERSON
taxlaw-2802	1121	2	196	CARDINAL
taxlaw-2802	1121	3	possible.234	PERSON
taxlaw-2802	1122	1	d.	NORP
taxlaw-2802	1129	1	first	ORDINAL
taxlaw-2802	1129	2	6662(b)(6	CARDINAL
taxlaw-2802	1130	1	232	CARDINAL
taxlaw-2802	1131	1	supra	PERSON
taxlaw-2802	1131	2	89	CARDINAL
taxlaw-2802	1131	3	178	CARDINAL
taxlaw-2802	1132	1	233	CARDINAL
taxlaw-2802	1132	2	supra	PERSON
taxlaw-2802	1132	3	100	CARDINAL
taxlaw-2802	1132	4	331-45	DATE
taxlaw-2802	1132	5	355	CARDINAL
taxlaw-2802	1132	6	234	CARDINAL
taxlaw-2802	1134	1	supra	PERSON
taxlaw-2802	1134	2	235	CARDINAL
taxlaw-2802	1135	1	6662(b)(6	CARDINAL
taxlaw-2802	1136	1	2011	DATE
taxlaw-2802	1137	1	irs	ORG
taxlaw-2802	1140	1	236	CARDINAL
taxlaw-2802	1141	1	219	CARDINAL
taxlaw-2802	1141	2	237	CARDINAL
taxlaw-2802	1142	1	31	CARDINAL
taxlaw-2802	1143	1	10.35(b)(4)(ii	CARDINAL
taxlaw-2802	1143	2	2010	DATE
taxlaw-2802	1144	1	49	CARDINAL
taxlaw-2802	1145	1	230	CARDINAL
taxlaw-2802	1145	2	8	CARDINAL
taxlaw-2802	1145	3	238	CARDINAL
taxlaw-2802	1145	4	section 6662a(c	LAW
taxlaw-2802	1145	5	30%	PERCENT
taxlaw-2802	1147	1	6662a(c	CARDINAL
taxlaw-2802	1147	2	2010	DATE
taxlaw-2802	1148	1	6662a(c	CARDINAL
taxlaw-2802	1150	1	6664(d)(3)(a	DATE
taxlaw-2802	1150	2	2010	DATE
taxlaw-2802	1151	1	march 30, 2010	DATE
taxlaw-2802	1151	2	6662a(c	CARDINAL
taxlaw-2802	1151	3	6664(d)(2)(a	CARDINAL
taxlaw-2802	1152	1	6664(d)(3)(a	CARDINAL
taxlaw-2802	1152	2	94	CARDINAL
taxlaw-2802	1155	1	irs	ORG
taxlaw-2802	1155	2	form 8886	DATE
taxlaw-2802	1155	3	mar. 2010	DATE
taxlaw-2802	1155	4	1-3	CARDINAL
taxlaw-2802	1156	1	230	CARDINAL
taxlaw-2802	1156	2	10.35(b)(2)(i)(b	CARDINAL
taxlaw-2802	1157	1	31	CARDINAL
taxlaw-2802	1158	1	10.35(b)(2)(i	CARDINAL
taxlaw-2802	1158	2	2010	DATE
taxlaw-2802	1158	3	54	DATE
taxlaw-2802	1159	1	columbia jour�al	PRODUCT
taxlaw-2802	1159	2	198	CARDINAL
taxlaw-2802	1159	3	6662(b)(6	CARDINAL
taxlaw-2802	1160	1	6662(b)(6	CARDINAL
taxlaw-2802	1161	1	230	CARDINAL
taxlaw-2802	1163	1	6662(b)(6	CARDINAL
taxlaw-2802	1165	1	section 6662a(c	LAW
taxlaw-2802	1165	2	6664	DATE
taxlaw-2802	1166	1	6664(d	CARDINAL
taxlaw-2802	1166	2	2004	DATE
taxlaw-2802	1167	1	94	CARDINAL
taxlaw-2802	1168	1	93	CARDINAL
taxlaw-2802	1169	1	239	CARDINAL
taxlaw-2802	1169	2	31	CARDINAL
taxlaw-2802	1170	1	10.35(b)(5)(ii)(b	CARDINAL
taxlaw-2802	1170	2	2010	DATE
taxlaw-2802	1171	1	supra	PERSON
taxlaw-2802	1171	2	49	CARDINAL
taxlaw-2802	1172	1	230	CARDINAL
taxlaw-2802	1172	2	9	CARDINAL
taxlaw-2802	1172	3	240	CARDINAL
taxlaw-2802	1174	1	241	CARDINAL
taxlaw-2802	1176	1	jeremiah coder	PERSON
taxlaw-2802	1176	2	alexander	PERSON
taxlaw-2802	1176	3	127	CARDINAL
taxlaw-2802	1176	4	1076	DATE
taxlaw-2802	1176	5	1077	DATE
taxlaw-2802	1176	6	june 7, 2010	DATE
taxlaw-2802	1176	7	bryan c. skarlatos	PERSON
taxlaw-2802	1176	8	karen gilbreath sowell	PERSON
taxlaw-2802	1176	9	ernst & young llp	ORG
taxlaw-2802	1177	1	2011	DATE
taxlaw-2802	1191	1	one	CARDINAL
taxlaw-2802	1193	1	242	CARDINAL
taxlaw-2802	1194	1	31	CARDINAL
taxlaw-2802	1195	1	2010	DATE
taxlaw-2802	1196	1	243	CARDINAL
taxlaw-2802	1198	1	244	CARDINAL
taxlaw-2802	1199	1	supra	PERSON
taxlaw-2802	1199	2	245	CARDINAL
taxlaw-2802	1200	1	230	CARDINAL
taxlaw-2802	1200	2	supra	PERSON
taxlaw-2802	1200	3	10-11	DATE
taxlaw-2802	1201	1	246	CARDINAL
taxlaw-2802	1202	1	supra	PERSON
taxlaw-2802	1202	2	238	CARDINAL
taxlaw-2802	1203	1	columbia jour�al	PERSON
taxlaw-2802	1203	2	200	CARDINAL
taxlaw-2802	1204	1	casey r. law	PERSON
taxlaw-2802	1205	1	230	CARDINAL
taxlaw-2802	1209	1	230	CARDINAL
taxlaw-2802	1211	1	230	CARDINAL
taxlaw-2802	1211	2	10.35.249	CARDINAL
taxlaw-2802	1211	3	the new york state bar association	ORG
taxlaw-2802	1216	1	247	CARDINAL
taxlaw-2802	1216	2	69	CARDINAL
taxlaw-2802	1216	3	33	CARDINAL
taxlaw-2802	1216	4	248	CARDINAL
taxlaw-2802	1218	1	249	CARDINAL
taxlaw-2802	1218	2	31	CARDINAL
taxlaw-2802	1219	1	2010	DATE
taxlaw-2802	1220	1	250	CARDINAL
taxlaw-2802	1221	1	paul	PERSON
taxlaw-2802	1221	2	supra	PERSON
taxlaw-2802	1221	3	66	CARDINAL
taxlaw-2802	1221	4	27. 2011	DATE
taxlaw-2802	1221	5	201	CARDINAL
taxlaw-2802	1221	6	new york	GPE
taxlaw-2802	1225	1	treasury	ORG
taxlaw-2802	1225	2	230	CARDINAL
taxlaw-2802	1232	1	scott schumacher	PERSON
taxlaw-2802	1235	1	251	CARDINAL
taxlaw-2802	1236	1	31	CARDINAL
taxlaw-2802	1237	1	10.35(c)(3)(i	CARDINAL
taxlaw-2802	1237	2	2010	DATE
taxlaw-2802	1238	1	230	CARDINAL
taxlaw-2802	1238	2	8	CARDINAL
taxlaw-2802	1238	3	252	CARDINAL
taxlaw-2802	1239	1	supra	PERSON
taxlaw-2802	1239	2	253	CARDINAL
taxlaw-2802	1240	1	schumacher	PERSON
taxlaw-2802	1240	2	supra	PERSON
taxlaw-2802	1240	3	72	DATE
taxlaw-2802	1240	4	100-01	PERCENT
taxlaw-2802	1241	1	columbia jour�al	PERSON
taxlaw-2802	1241	2	202	CARDINAL
taxlaw-2802	1242	1	vi	PERSON
taxlaw-2802	1243	1	the 1990s	DATE
taxlaw-2802	1246	1	first	ORDINAL