id	sid	eid	entity	type
taxlaw-2810	1	1	sachin s. pandya	PERSON
taxlaw-2810	3	1	two	CARDINAL
taxlaw-2810	3	2	qui tam	ORG
taxlaw-2810	6	1	university of connecticut school of law	ORG
taxlaw-2810	7	1	stephen utz	PERSON
taxlaw-2810	7	2	peter siegelman	PERSON
taxlaw-2810	7	3	richard pomp	PERSON
taxlaw-2810	7	4	ruth mason	PERSON
taxlaw-2810	7	5	diana leyden	PERSON
taxlaw-2810	7	6	francine lipman	PERSON
taxlaw-2810	7	7	114	CARDINAL
taxlaw-2810	7	8	columbia	ORG
taxlaw-2810	7	9	115 ii	QUANTITY
taxlaw-2810	7	10	117 1	CARDINAL
taxlaw-2810	8	1	117 2	CARDINAL
taxlaw-2810	8	2	119 3	CARDINAL
taxlaw-2810	8	3	120	CARDINAL
taxlaw-2810	8	4	123 1	CARDINAL
taxlaw-2810	8	5	123 2	CARDINAL
taxlaw-2810	8	6	125	CARDINAL
taxlaw-2810	8	7	126 1	CARDINAL
taxlaw-2810	9	1	126 2	CARDINAL
taxlaw-2810	9	2	127 iii	PERSON
taxlaw-2810	10	1	128	CARDINAL
taxlaw-2810	10	2	129	CARDINAL
taxlaw-2810	10	3	b. qui tam	PERSON
taxlaw-2810	11	1	131	CARDINAL
taxlaw-2810	12	1	132	CARDINAL
taxlaw-2810	13	1	132	CARDINAL
taxlaw-2810	13	2	133	CARDINAL
taxlaw-2810	14	1	134	CARDINAL
taxlaw-2810	14	2	d.	NORP
taxlaw-2810	15	1	136	CARDINAL
taxlaw-2810	15	2	138	CARDINAL
taxlaw-2810	15	3	140	CARDINAL
taxlaw-2810	15	4	142	CARDINAL
taxlaw-2810	15	5	143	CARDINAL
taxlaw-2810	15	6	2012	DATE
taxlaw-2810	15	7	115	CARDINAL
taxlaw-2810	17	1	1	CARDINAL
taxlaw-2810	17	2	the united states department of labor	ORG
taxlaw-2810	17	3	labor	ORG
taxlaw-2810	17	4	2	CARDINAL
taxlaw-2810	18	1	3	CARDINAL
taxlaw-2810	20	1	4	CARDINAL
taxlaw-2810	20	2	two	CARDINAL
taxlaw-2810	21	1	one	CARDINAL
taxlaw-2810	21	2	usdol	NORP
taxlaw-2810	22	1	third	ORDINAL
taxlaw-2810	22	2	5	CARDINAL
taxlaw-2810	23	1	6	CARDINAL
taxlaw-2810	23	2	second	ORDINAL
taxlaw-2810	24	1	one	CARDINAL
taxlaw-2810	26	1	7	CARDINAL
taxlaw-2810	26	2	1	CARDINAL
taxlaw-2810	26	3	annette bernhardt et al.	PERSON
taxlaw-2810	26	4	america	GPE
taxlaw-2810	26	5	2008	DATE
taxlaw-2810	27	1	2	CARDINAL
taxlaw-2810	27	2	u.s.	GPE
taxlaw-2810	27	3	gov’t accountability office	ORG
taxlaw-2810	27	4	hour	TIME
taxlaw-2810	27	5	2009	DATE
taxlaw-2810	28	1	3	CARDINAL
taxlaw-2810	28	2	8	CARDINAL
taxlaw-2810	28	3	n.y.	GPE
taxlaw-2810	28	4	city l. rev	PERSON
taxlaw-2810	28	5	283	CARDINAL
taxlaw-2810	29	1	4	CARDINAL
taxlaw-2810	29	2	janice fine & jennifer gordon	ORG
taxlaw-2810	29	3	38	CARDINAL
taxlaw-2810	30	1	552	CARDINAL
taxlaw-2810	30	2	554	CARDINAL
taxlaw-2810	30	3	2010	DATE
taxlaw-2810	30	4	david weil	PERSON
taxlaw-2810	30	5	us	GPE
taxlaw-2810	30	6	22	CARDINAL
taxlaw-2810	31	1	33	CARDINAL
taxlaw-2810	31	2	36-43	CARDINAL
taxlaw-2810	32	1	5	CARDINAL
taxlaw-2810	32	2	los angeles	GPE
taxlaw-2810	32	3	the u.s. department of the labor	ORG
taxlaw-2810	32	4	the late 1990s	DATE
taxlaw-2810	32	5	jill	PERSON
taxlaw-2810	32	6	60-118	CARDINAL
taxlaw-2810	32	7	2004	DATE
taxlaw-2810	32	8	david weil	PERSON
taxlaw-2810	32	9	58	CARDINAL
taxlaw-2810	36	1	238 (2005	DATE
taxlaw-2810	37	1	6	CARDINAL
taxlaw-2810	37	2	fine & gordon	ORG
taxlaw-2810	37	3	supra	PERSON
taxlaw-2810	37	4	4	CARDINAL
taxlaw-2810	37	5	558-75	CARDINAL
taxlaw-2810	37	6	n.y.	GPE
taxlaw-2810	38	1	corp.	ORG
taxlaw-2810	38	2	§ 630(a	ORG
taxlaw-2810	38	3	2012	DATE
taxlaw-2810	40	1	156	CARDINAL
taxlaw-2810	40	2	35 (2011	DATE
taxlaw-2810	42	1	eric tucker	PERSON
taxlaw-2810	42	2	canada	GPE
taxlaw-2810	42	3	26	CARDINAL
taxlaw-2810	43	1	rev	PERSON
taxlaw-2810	43	2	57	DATE
taxlaw-2810	43	3	canada	GPE
taxlaw-2810	44	1	kenneth b. davis	PERSON
taxlaw-2810	44	2	jr.	PERSON
taxlaw-2810	44	3	1984	DATE
taxlaw-2810	45	1	l. rev	PERSON
taxlaw-2810	45	2	741	CARDINAL
taxlaw-2810	45	3	wisconsin	GPE
taxlaw-2810	46	1	116	CARDINAL
taxlaw-2810	48	1	8	CARDINAL
taxlaw-2810	51	1	irs	ORG
taxlaw-2810	53	1	qui tam tax fraud	ORG
taxlaw-2810	56	1	two	CARDINAL
taxlaw-2810	57	1	first	ORDINAL
taxlaw-2810	58	1	9 to date	DATE
taxlaw-2810	61	1	second	ORDINAL
taxlaw-2810	62	1	qui tam	ORG
taxlaw-2810	62	2	10	CARDINAL
taxlaw-2810	63	1	8	CARDINAL
taxlaw-2810	63	2	timothy b. glynn	PERSON
taxlaw-2810	64	1	hour	TIME
taxlaw-2810	64	2	5	CARDINAL
taxlaw-2810	64	3	rts.	ORG
taxlaw-2810	65	1	j. 201	PERSON
taxlaw-2810	65	2	227	CARDINAL
taxlaw-2810	65	3	hour	TIME
taxlaw-2810	65	4	b. shah	PERSON
taxlaw-2810	65	5	28	CARDINAL
taxlaw-2810	66	1	l.j. 9	PERSON
taxlaw-2810	66	2	35	CARDINAL
taxlaw-2810	66	3	43	CARDINAL
taxlaw-2810	66	4	2010	DATE
taxlaw-2810	66	5	california	GPE
taxlaw-2810	66	6	section 2673.1	LAW
taxlaw-2810	67	1	brishen rogers	PERSON
taxlaw-2810	67	2	third	ORDINAL
taxlaw-2810	67	3	31	CARDINAL
taxlaw-2810	67	4	j. emp.	PERSON
taxlaw-2810	68	1	l. 1	PERSON
taxlaw-2810	68	2	34-60	CARDINAL
taxlaw-2810	68	3	2010	DATE
taxlaw-2810	68	4	hour	TIME
taxlaw-2810	69	1	9	CARDINAL
taxlaw-2810	70	1	charlotte	GPE
taxlaw-2810	70	2	25 va	GPE
taxlaw-2810	71	1	31	DATE
taxlaw-2810	71	2	54	DATE
taxlaw-2810	71	3	2005	DATE
taxlaw-2810	72	1	10	CARDINAL
taxlaw-2810	72	2	yosef mealem et al.	PERSON
taxlaw-2810	72	3	38	CARDINAL
taxlaw-2810	74	1	306	CARDINAL
taxlaw-2810	74	2	2010	DATE
taxlaw-2810	74	3	omri yadlin	PERSON
taxlaw-2810	74	4	2	CARDINAL
taxlaw-2810	75	1	25 (2006	DATE
taxlaw-2810	75	2	ben depoorter & jeff de mot	ORG
taxlaw-2810	75	3	14	CARDINAL
taxlaw-2810	78	1	rev	PERSON
taxlaw-2810	78	2	135	CARDINAL
taxlaw-2810	78	3	2006	DATE
taxlaw-2810	78	4	robert cooter & nuno	ORG
taxlaw-2810	78	5	university of california	ORG
taxlaw-2810	78	6	berkeley	GPE
taxlaw-2810	78	7	2000	DATE
taxlaw-2810	78	8	gideon yaniv	PERSON
taxlaw-2810	78	9	3	CARDINAL
taxlaw-2810	78	10	j. pub	ORG
taxlaw-2810	78	11	225	CARDINAL
taxlaw-2810	78	12	2001	DATE
taxlaw-2810	78	13	marsha j. ferziger & daniel g. currell	PERSON
taxlaw-2810	78	14	2012	DATE
taxlaw-2810	78	15	117 ii	CARDINAL
taxlaw-2810	80	1	a.	PERSON
taxlaw-2810	81	1	two	CARDINAL
taxlaw-2810	82	1	first	ORDINAL
taxlaw-2810	83	1	second	ORDINAL
taxlaw-2810	87	1	11 1	DATE
taxlaw-2810	89	1	two	CARDINAL
taxlaw-2810	90	1	first	ORDINAL
taxlaw-2810	91	1	100	MONEY
taxlaw-2810	91	2	100	MONEY
taxlaw-2810	92	1	45	MONEY
taxlaw-2810	92	2	55	MONEY
taxlaw-2810	93	1	100	MONEY
taxlaw-2810	93	2	45	MONEY
taxlaw-2810	95	1	section 61(a	LAW
taxlaw-2810	96	1	1.61-1(a	CARDINAL
taxlaw-2810	100	1	12 second	TIME
taxlaw-2810	101	1	1999	DATE
taxlaw-2810	102	1	l. rev	PERSON
taxlaw-2810	102	2	1141 (1999	DATE
taxlaw-2810	103	1	11	CARDINAL
taxlaw-2810	103	2	221	CARDINAL
taxlaw-2810	103	3	2011	DATE
taxlaw-2810	104	1	12	CARDINAL
taxlaw-2810	106	1	1.61-1(a	CARDINAL
taxlaw-2810	106	2	1960	DATE
taxlaw-2810	107	1	118	CARDINAL
taxlaw-2810	109	1	13	CARDINAL
taxlaw-2810	111	1	14	CARDINAL
taxlaw-2810	112	1	a taxable year	DATE
taxlaw-2810	112	2	the taxable year	DATE
taxlaw-2810	114	1	charleston & w.c	ORG
taxlaw-2810	115	1	burnet (1931)	ORG
taxlaw-2810	115	2	441.05	MONEY
taxlaw-2810	115	3	1921	DATE
taxlaw-2810	116	1	15	CARDINAL
taxlaw-2810	116	2	december 1924	DATE
taxlaw-2810	116	3	441.05	MONEY
taxlaw-2810	117	1	441.05	MONEY
taxlaw-2810	117	2	1924	DATE
taxlaw-2810	117	3	that year	DATE
taxlaw-2810	118	1	16	CARDINAL
taxlaw-2810	118	2	441.05	MONEY
taxlaw-2810	118	3	1924	DATE
taxlaw-2810	118	4	1924	DATE
taxlaw-2810	118	5	that year	DATE
taxlaw-2810	119	1	17	CARDINAL
taxlaw-2810	119	2	13	CARDINAL
taxlaw-2810	119	3	joseph m. dodge	PERSON
taxlaw-2810	119	4	26	CARDINAL
taxlaw-2810	119	5	245	CARDINAL
taxlaw-2810	119	6	253	CARDINAL
taxlaw-2810	119	7	2006	DATE
taxlaw-2810	119	8	boris i. bittker & barton h. thompson jr	ORG
taxlaw-2810	119	9	united states	GPE
taxlaw-2810	119	10	kirby lumber co.	ORG
taxlaw-2810	119	11	66	CARDINAL
taxlaw-2810	120	1	l. rev	PERSON
taxlaw-2810	120	2	1159	DATE
taxlaw-2810	120	3	1978	DATE
taxlaw-2810	121	1	14 i.r.c	QUANTITY
taxlaw-2810	122	1	2006	DATE
taxlaw-2810	126	1	2006	DATE
taxlaw-2810	128	1	162	CARDINAL
taxlaw-2810	130	1	2006	DATE
taxlaw-2810	132	1	15	CARDINAL
taxlaw-2810	132	2	charleston	GPE
taxlaw-2810	132	3	w. c. ry. co.	PERSON
taxlaw-2810	132	4	50	CARDINAL
taxlaw-2810	132	5	342	CARDINAL
taxlaw-2810	132	6	343	CARDINAL
taxlaw-2810	132	7	d.c	GPE
taxlaw-2810	132	8	cir. 1931	ORG
taxlaw-2810	133	1	16	CARDINAL
taxlaw-2810	134	1	d.	NORP
taxlaw-2810	136	1	1925-26	DATE
taxlaw-2810	140	1	17	CARDINAL
taxlaw-2810	140	2	chicago r.i. & p. ry. co.	ORG
taxlaw-2810	141	1	comm’r	CARDINAL
taxlaw-2810	141	2	47	CARDINAL
taxlaw-2810	141	3	990	CARDINAL
taxlaw-2810	141	4	992	CARDINAL
taxlaw-2810	141	5	7th	ORDINAL
taxlaw-2810	141	6	1931	DATE
taxlaw-2810	141	7	two years	DATE
taxlaw-2810	142	1	comm’r	CARDINAL
taxlaw-2810	142	2	42	CARDINAL
taxlaw-2810	142	3	703	CARDINAL
taxlaw-2810	142	4	704	CARDINAL
taxlaw-2810	143	1	charleston & w.c	ORG
taxlaw-2810	143	2	today	DATE
taxlaw-2810	143	3	one-year	DATE
taxlaw-2810	143	4	2012	DATE
taxlaw-2810	143	5	119	CARDINAL
taxlaw-2810	146	1	2	CARDINAL
taxlaw-2810	147	1	united states	GPE
taxlaw-2810	147	2	sullivan	PERSON
taxlaw-2810	147	3	1927	DATE
taxlaw-2810	147	4	the united states supreme court	ORG
taxlaw-2810	148	1	18	CARDINAL
taxlaw-2810	148	2	sullivan	GPE
taxlaw-2810	148	3	1921	DATE
taxlaw-2810	149	1	1921	DATE
taxlaw-2810	150	1	1913	DATE
taxlaw-2810	150	2	1921	DATE
taxlaw-2810	151	1	19	CARDINAL
taxlaw-2810	151	2	congress	ORG
taxlaw-2810	152	1	years later	DATE
taxlaw-2810	152	2	james v. united states	PERSON
taxlaw-2810	152	3	1961	DATE
taxlaw-2810	152	4	the year	DATE
taxlaw-2810	154	1	61(a	CARDINAL
taxlaw-2810	155	1	20	CARDINAL
taxlaw-2810	155	2	james	PERSON
taxlaw-2810	155	3	the taxable year	DATE
taxlaw-2810	156	1	james	PERSON
taxlaw-2810	156	2	the year	DATE
taxlaw-2810	156	3	the same year	DATE
taxlaw-2810	158	1	1 david j. epstein	QUANTITY
taxlaw-2810	158	2	5.21	CARDINAL
taxlaw-2810	158	3	2012	DATE
taxlaw-2810	159	1	18	CARDINAL
taxlaw-2810	159	2	boris i. bittker	PERSON
taxlaw-2810	159	3	25	CARDINAL
taxlaw-2810	159	4	w. res	PERSON
taxlaw-2810	160	1	l. rev	PERSON
taxlaw-2810	160	2	130	CARDINAL
taxlaw-2810	160	3	1974	DATE
taxlaw-2810	160	4	frank m. keesling	PERSON
taxlaw-2810	160	5	5	CARDINAL
taxlaw-2810	160	6	ucla l. rev	PERSON
taxlaw-2810	160	7	26	CARDINAL
taxlaw-2810	160	8	26	CARDINAL
taxlaw-2810	160	9	1958	DATE
taxlaw-2810	161	1	19	CARDINAL
taxlaw-2810	161	2	united states	GPE
taxlaw-2810	161	3	v. sullivan	PERSON
taxlaw-2810	161	4	274	CARDINAL
taxlaw-2810	161	5	259	CARDINAL
taxlaw-2810	161	6	263	CARDINAL
taxlaw-2810	161	7	1927	DATE
taxlaw-2810	162	1	congress	ORG
taxlaw-2810	162	2	1916	DATE
taxlaw-2810	163	1	1916	DATE
taxlaw-2810	164	1	271	CARDINAL
taxlaw-2810	165	1	39	CARDINAL
taxlaw-2810	166	1	756	CARDINAL
taxlaw-2810	166	2	757	CARDINAL
taxlaw-2810	167	1	henry campbell	PERSON
taxlaw-2810	167	2	congress	ORG
taxlaw-2810	167	3	1913	DATE
taxlaw-2810	168	1	henry campbell black	PERSON
taxlaw-2810	168	2	99	CARDINAL
taxlaw-2810	168	3	1913	DATE
taxlaw-2810	169	1	20	CARDINAL
taxlaw-2810	169	2	james v. united states	PERSON
taxlaw-2810	169	3	366	CARDINAL
taxlaw-2810	169	4	213	CARDINAL
taxlaw-2810	169	5	219	CARDINAL
taxlaw-2810	169	6	1961	DATE
taxlaw-2810	169	7	warren	GPE
taxlaw-2810	169	8	c.j.	GPE
taxlaw-2810	170	1	120	CARDINAL
taxlaw-2810	170	2	21	DATE
taxlaw-2810	171	1	22 3	CARDINAL
taxlaw-2810	172	1	the early twentieth century	DATE
taxlaw-2810	173	1	23	CARDINAL
taxlaw-2810	173	2	irs	ORG
taxlaw-2810	174	1	24	CARDINAL
taxlaw-2810	174	2	at least 1938	DATE
taxlaw-2810	175	1	25	CARDINAL
taxlaw-2810	176	1	26	CARDINAL
taxlaw-2810	176	2	100	MONEY
taxlaw-2810	176	3	100	MONEY
taxlaw-2810	177	1	21	CARDINAL
taxlaw-2810	177	2	collins	PERSON
taxlaw-2810	177	3	comm’r	CARDINAL
taxlaw-2810	177	4	3	CARDINAL
taxlaw-2810	177	5	625	CARDINAL
taxlaw-2810	177	6	627	CARDINAL
taxlaw-2810	177	7	2d	DATE
taxlaw-2810	177	8	1993	DATE
taxlaw-2810	178	1	22	CARDINAL
taxlaw-2810	178	2	mcgee v. comm’r	PERSON
taxlaw-2810	178	3	519	CARDINAL
taxlaw-2810	178	4	1121	DATE
taxlaw-2810	178	5	1123	DATE
taxlaw-2810	178	6	5th	ORDINAL
taxlaw-2810	178	7	1975	DATE
taxlaw-2810	179	1	23	CARDINAL
taxlaw-2810	181	1	1.170-1(c)(1	CARDINAL
taxlaw-2810	181	2	1972	DATE
taxlaw-2810	184	1	2008	DATE
taxlaw-2810	187	1	1.412(c)(2)-1 (1980	DATE
taxlaw-2810	190	1	1.415(c)-1(b)(5	CARDINAL
taxlaw-2810	190	2	2007	DATE
taxlaw-2810	193	1	31.3121(i)-4 (1973	DATE
taxlaw-2810	195	1	1.704-4(a)(3	CARDINAL
taxlaw-2810	195	2	1.737-1(b)(2	CARDINAL
taxlaw-2810	195	3	1995	DATE
taxlaw-2810	198	1	20.2031-1(b	CARDINAL
taxlaw-2810	198	2	1965	DATE
taxlaw-2810	200	1	25.2512-1	CARDINAL
taxlaw-2810	202	1	james c. bonbright	PERSON
taxlaw-2810	202	2	59-61	CARDINAL
taxlaw-2810	203	1	john a. bogdanski	PERSON
taxlaw-2810	203	2	2.01	CARDINAL
taxlaw-2810	203	3	1996 & supp	ORG
taxlaw-2810	204	1	2011	DATE
taxlaw-2810	205	1	24	CARDINAL
taxlaw-2810	207	1	1.74-1(a)(2	CARDINAL
taxlaw-2810	207	2	1960	DATE
taxlaw-2810	210	1	1.9521(a)(4	CARDINAL
taxlaw-2810	210	2	2002	DATE
taxlaw-2810	213	1	1.82-1(a)(2	CARDINAL
taxlaw-2810	213	2	1978	DATE
taxlaw-2810	216	1	2008	DATE
taxlaw-2810	219	1	1.199-3(i)(4	CARDINAL
taxlaw-2810	219	2	2008	DATE
taxlaw-2810	222	1	1.263(a)-4(d)(8	DATE
taxlaw-2810	222	2	2004	DATE
taxlaw-2810	225	1	1.276-1(f)(3	CARDINAL
taxlaw-2810	225	2	1969	DATE
taxlaw-2810	228	1	1.1441-3(e)(1	CARDINAL
taxlaw-2810	228	2	2012	DATE
taxlaw-2810	228	3	u.s.	GPE
taxlaw-2810	228	4	u.s.	GPE
taxlaw-2810	229	1	25	CARDINAL
taxlaw-2810	231	1	1.61-2(d)(1	CARDINAL
taxlaw-2810	231	2	2003	DATE
taxlaw-2810	232	1	26	CARDINAL
taxlaw-2810	233	1	23	CARDINAL
taxlaw-2810	233	2	robert i. keller	PERSON
taxlaw-2810	233	3	67	CARDINAL
taxlaw-2810	234	1	l. rev	PERSON
taxlaw-2810	234	2	441	CARDINAL
taxlaw-2810	234	3	456	CARDINAL
taxlaw-2810	234	4	1982	DATE
taxlaw-2810	235	1	2012	DATE
taxlaw-2810	235	2	121	CARDINAL
taxlaw-2810	235	3	100	MONEY
taxlaw-2810	236	1	1957	DATE
taxlaw-2810	237	1	27	CARDINAL
taxlaw-2810	237	2	today	DATE
taxlaw-2810	238	1	28	CARDINAL
taxlaw-2810	239	1	29	CARDINAL
taxlaw-2810	240	1	30	CARDINAL
taxlaw-2810	241	1	irs	ORG
taxlaw-2810	246	1	32	CARDINAL
taxlaw-2810	249	1	33	CARDINAL
taxlaw-2810	250	1	27 22	DATE
taxlaw-2810	252	1	9420 (nov. 26, 1957	DATE
taxlaw-2810	253	1	1938	DATE
taxlaw-2810	255	1	1.61-2(d)(1	CARDINAL
taxlaw-2810	258	1	3.22(a)-3 (1938	DATE
taxlaw-2810	259	1	28	CARDINAL
taxlaw-2810	261	1	1.61-2(d)(1	CARDINAL
taxlaw-2810	262	1	29	CARDINAL
taxlaw-2810	262	2	79	CARDINAL
taxlaw-2810	263	1	comm’r	CARDINAL
taxlaw-2810	263	2	80	CARDINAL
taxlaw-2810	264	1	422	CARDINAL
taxlaw-2810	264	2	425	CARDINAL
taxlaw-2810	264	3	2000	DATE
taxlaw-2810	265	1	30	CARDINAL
taxlaw-2810	267	1	1.61-2(d)(1	CARDINAL
taxlaw-2810	268	1	31	CARDINAL
taxlaw-2810	270	1	1.61-21(b)(1)-(2	CARDINAL
taxlaw-2810	270	2	1992	DATE
taxlaw-2810	271	1	32	CARDINAL
taxlaw-2810	273	1	1.61-21(b)(5	CARDINAL
taxlaw-2810	274	1	33	CARDINAL
taxlaw-2810	274	2	koons v. united states	PERSON
taxlaw-2810	274	3	315	CARDINAL
taxlaw-2810	274	4	542	CARDINAL
taxlaw-2810	274	5	545	CARDINAL
taxlaw-2810	274	6	9th	ORDINAL
taxlaw-2810	274	7	1963	DATE
taxlaw-2810	274	8	irs	ORG
taxlaw-2810	274	9	rooney v. comm’r	PERSON
taxlaw-2810	274	10	88	CARDINAL
taxlaw-2810	274	11	523	CARDINAL
taxlaw-2810	274	12	528-29	CARDINAL
taxlaw-2810	274	13	1987	DATE
taxlaw-2810	276	1	20.2031-1(b	CARDINAL
taxlaw-2810	276	2	1965	DATE
taxlaw-2810	277	1	122	CARDINAL
taxlaw-2810	277	2	columbia	ORG
taxlaw-2810	280	1	hour	TIME
taxlaw-2810	281	1	34	CARDINAL
taxlaw-2810	283	1	35	CARDINAL
taxlaw-2810	283	2	hour	TIME
taxlaw-2810	285	1	100	MONEY
taxlaw-2810	285	2	only $45	MONEY
taxlaw-2810	286	1	100	MONEY
taxlaw-2810	286	2	55	MONEY
taxlaw-2810	287	1	at least $120	MONEY
taxlaw-2810	287	2	at least $75	MONEY
taxlaw-2810	289	1	36	CARDINAL
taxlaw-2810	290	1	34	CARDINAL
taxlaw-2810	292	1	v. glickman	PERSON
taxlaw-2810	292	2	949	CARDINAL
taxlaw-2810	292	3	f. supp	PERSON
taxlaw-2810	292	4	882	CARDINAL
taxlaw-2810	292	5	885	CARDINAL
taxlaw-2810	292	6	1996	DATE
taxlaw-2810	293	1	35	CARDINAL
taxlaw-2810	295	1	dillard v. comm’r	PERSON
taxlaw-2810	295	2	20	CARDINAL
taxlaw-2810	296	1	cch	PERSON
taxlaw-2810	296	2	137	CARDINAL
taxlaw-2810	296	3	143	CARDINAL
taxlaw-2810	296	4	1961	DATE
taxlaw-2810	296	5	two	CARDINAL
taxlaw-2810	296	6	jonathan t. bromwell & assoc	PERSON
taxlaw-2810	297	1	comm’r	CARDINAL
taxlaw-2810	297	2	66	CARDINAL
taxlaw-2810	298	1	799	CARDINAL
taxlaw-2810	298	2	808	CARDINAL
taxlaw-2810	298	3	1993	DATE
taxlaw-2810	299	1	36 29	TIME
taxlaw-2810	300	1	2006	DATE
taxlaw-2810	301	1	2012	DATE
taxlaw-2810	301	2	123	CARDINAL
taxlaw-2810	302	1	37	CARDINAL
taxlaw-2810	304	1	irs	ORG
taxlaw-2810	304	2	38	CARDINAL
taxlaw-2810	309	1	the taxable year	DATE
taxlaw-2810	311	1	39	CARDINAL
taxlaw-2810	312	1	40	CARDINAL
taxlaw-2810	313	1	two	CARDINAL
taxlaw-2810	314	1	first	ORDINAL
taxlaw-2810	315	1	second	ORDINAL
taxlaw-2810	316	1	1	CARDINAL
taxlaw-2810	319	1	37	CARDINAL
taxlaw-2810	319	2	23	CARDINAL
taxlaw-2810	319	3	6.02	CARDINAL
taxlaw-2810	320	1	38	CARDINAL
taxlaw-2810	320	2	jones v. comm’r	PERSON
taxlaw-2810	320	3	61	CARDINAL
taxlaw-2810	321	1	cch	PERSON
taxlaw-2810	321	2	1721	DATE
taxlaw-2810	321	3	1736	CARDINAL
taxlaw-2810	321	4	1991	DATE
taxlaw-2810	321	5	60	CARDINAL
taxlaw-2810	322	1	807	CARDINAL
taxlaw-2810	322	2	816	CARDINAL
taxlaw-2810	322	3	1990	DATE
taxlaw-2810	323	1	39	CARDINAL
taxlaw-2810	324	1	2006	DATE
taxlaw-2810	325	1	40 i.r.c	QUANTITY
taxlaw-2810	326	1	2006	DATE
taxlaw-2810	328	1	2006	DATE
taxlaw-2810	329	1	2006	DATE
taxlaw-2810	330	1	124	CARDINAL
taxlaw-2810	330	2	columbia	ORG
taxlaw-2810	333	1	the taxable year	DATE
taxlaw-2810	334	1	41	CARDINAL
taxlaw-2810	335	1	42	CARDINAL
taxlaw-2810	335	2	year1	PERSON
taxlaw-2810	335	3	100	MONEY
taxlaw-2810	335	4	45	MONEY
taxlaw-2810	337	1	120	MONEY
taxlaw-2810	337	2	45	MONEY
taxlaw-2810	337	3	75	MONEY
taxlaw-2810	339	1	two	CARDINAL
taxlaw-2810	340	1	first	ORDINAL
taxlaw-2810	340	2	55	MONEY
taxlaw-2810	340	3	that same year	DATE
taxlaw-2810	340	4	55	MONEY
taxlaw-2810	342	1	no year	DATE
taxlaw-2810	343	1	100	MONEY
taxlaw-2810	343	2	55	MONEY
taxlaw-2810	343	3	year1	PERSON
taxlaw-2810	343	4	55	MONEY
taxlaw-2810	343	5	year2	GPE
taxlaw-2810	344	1	55	MONEY
taxlaw-2810	344	2	year1	PERSON
taxlaw-2810	344	3	that year	DATE
taxlaw-2810	345	1	year2	GPE
taxlaw-2810	346	1	a prior year	DATE
taxlaw-2810	346	2	a later year	DATE
taxlaw-2810	346	3	that later year	DATE
taxlaw-2810	347	1	43	CARDINAL
taxlaw-2810	347	2	year2	GPE
taxlaw-2810	347	3	that year	DATE
taxlaw-2810	347	4	55	MONEY
taxlaw-2810	348	1	year1	PERSON
taxlaw-2810	348	2	55	MONEY
taxlaw-2810	349	1	44	CARDINAL
taxlaw-2810	349	2	41	CARDINAL
taxlaw-2810	351	1	1.461-1(a)(2	CARDINAL
taxlaw-2810	351	2	1998	DATE
taxlaw-2810	352	1	461(h)(4	CARDINAL
taxlaw-2810	352	2	2006	DATE
taxlaw-2810	353	1	42 i.r.c	QUANTITY
taxlaw-2810	354	1	461(h)(2)(a)(i	CARDINAL
taxlaw-2810	354	2	2206	CARDINAL
taxlaw-2810	354	3	accord treas	PERSON
taxlaw-2810	356	1	1.461-1(d)(2)(i	CARDINAL
taxlaw-2810	356	2	1998	DATE
taxlaw-2810	357	1	43	CARDINAL
taxlaw-2810	357	2	hillsboro	GPE
taxlaw-2810	357	3	nat’l bank	GPE
taxlaw-2810	357	4	comm’r	CARDINAL
taxlaw-2810	357	5	460	CARDINAL
taxlaw-2810	357	6	370	CARDINAL
taxlaw-2810	357	7	383	CARDINAL
taxlaw-2810	357	8	1983	DATE
taxlaw-2810	358	1	that later year	DATE
taxlaw-2810	358	2	the earlier year	DATE
taxlaw-2810	360	1	111(a	DATE
taxlaw-2810	360	2	2006	DATE
taxlaw-2810	361	1	44	CARDINAL
taxlaw-2810	362	1	1341	CARDINAL
taxlaw-2810	362	2	a prior taxable year	DATE
taxlaw-2810	362	3	(or years	DATE
taxlaw-2810	363	1	1341(a)(1	ORDINAL
taxlaw-2810	363	2	2006	DATE
taxlaw-2810	364	1	irs	ORG
taxlaw-2810	364	2	a prior taxable year	DATE
taxlaw-2810	364	3	2012	DATE
taxlaw-2810	364	4	125	CARDINAL
taxlaw-2810	364	5	55	MONEY
taxlaw-2810	364	6	year1	PERSON
taxlaw-2810	364	7	year2	GPE
taxlaw-2810	365	1	2	CARDINAL
taxlaw-2810	366	1	section 162(c)(2	LAW
taxlaw-2810	369	1	45	CARDINAL
taxlaw-2810	369	2	46	CARDINAL
taxlaw-2810	370	1	47	CARDINAL
taxlaw-2810	370	2	48	CARDINAL
taxlaw-2810	371	1	49	CARDINAL
taxlaw-2810	372	1	50	CARDINAL
taxlaw-2810	372	2	51	CARDINAL
taxlaw-2810	373	1	52	DATE
taxlaw-2810	373	2	the united states	GPE
taxlaw-2810	374	1	53	CARDINAL
taxlaw-2810	375	1	united states	GPE
taxlaw-2810	375	2	991	CARDINAL
taxlaw-2810	375	3	292	CARDINAL
taxlaw-2810	375	4	299	CARDINAL
taxlaw-2810	375	5	6th	ORDINAL
taxlaw-2810	375	6	1993	DATE
taxlaw-2810	375	7	mckinney v. united states	PERSON
taxlaw-2810	375	8	574	CARDINAL
taxlaw-2810	375	9	1240	CARDINAL
taxlaw-2810	375	10	1243	DATE
taxlaw-2810	375	11	5th	ORDINAL
taxlaw-2810	375	12	1978	DATE
taxlaw-2810	375	13	perez v. united states	PERSON
taxlaw-2810	375	14	553	CARDINAL
taxlaw-2810	375	15	f. supp	PERSON
taxlaw-2810	376	1	558	CARDINAL
taxlaw-2810	376	2	561	CARDINAL
taxlaw-2810	376	3	m.d	GPE
taxlaw-2810	376	4	fla	GPE
taxlaw-2810	377	1	1982	DATE
taxlaw-2810	378	1	irs	ORG
taxlaw-2810	378	2	200808019	DATE
taxlaw-2810	378	3	feb. 22, 2008	DATE
taxlaw-2810	378	4	45	CARDINAL
taxlaw-2810	379	1	2006	DATE
taxlaw-2810	380	1	46	CARDINAL
taxlaw-2810	380	2	72	CARDINAL
taxlaw-2810	380	3	1972-1	DATE
taxlaw-2810	380	4	41	CARDINAL
taxlaw-2810	381	1	47	CARDINAL
taxlaw-2810	381	2	bilzerian v. united states	PERSON
taxlaw-2810	381	3	41	CARDINAL
taxlaw-2810	383	1	134	CARDINAL
taxlaw-2810	383	2	138-40	CARDINAL
taxlaw-2810	383	3	1998	DATE
taxlaw-2810	383	4	manning v. comm’r	PERSON
taxlaw-2810	383	5	97	CARDINAL
taxlaw-2810	384	1	1864	DATE
taxlaw-2810	384	2	1869	DATE
taxlaw-2810	384	3	2009	DATE
taxlaw-2810	386	1	200128004	DATE
taxlaw-2810	386	2	july 13, 2001	DATE
taxlaw-2810	387	1	48	CARDINAL
taxlaw-2810	387	2	katherine d. black et al.	PERSON
taxlaw-2810	387	3	irs	ORG
taxlaw-2810	387	4	35 wm	PERCENT
taxlaw-2810	387	5	mitchell l. rev	PERSON
taxlaw-2810	387	6	309	CARDINAL
taxlaw-2810	387	7	330	DATE
taxlaw-2810	387	8	2008	DATE
taxlaw-2810	388	1	49 8	DATE
taxlaw-2810	389	1	2006	DATE
taxlaw-2810	390	1	50	CARDINAL
taxlaw-2810	391	1	1324a(a)(1)(a	CARDINAL
taxlaw-2810	392	1	51	CARDINAL
taxlaw-2810	392	2	479	CARDINAL
taxlaw-2810	392	3	1005	CARDINAL
taxlaw-2810	392	4	1011	CARDINAL
taxlaw-2810	392	5	9th	ORDINAL
taxlaw-2810	392	6	2007	DATE
taxlaw-2810	392	7	8	CARDINAL
taxlaw-2810	394	1	52 8	CARDINAL
taxlaw-2810	395	1	2011	DATE
taxlaw-2810	396	1	jenkins v. ins	PERSON
taxlaw-2810	396	2	108	CARDINAL
taxlaw-2810	396	3	195	CARDINAL
taxlaw-2810	396	4	198	CARDINAL
taxlaw-2810	396	5	9th	ORDINAL
taxlaw-2810	396	6	1997	DATE
taxlaw-2810	396	7	santos	PERSON
taxlaw-2810	396	8	8	CARDINAL
taxlaw-2810	398	1	53 8	CARDINAL
taxlaw-2810	400	1	126	CARDINAL
taxlaw-2810	400	2	columbia	ORG
taxlaw-2810	405	1	54	CARDINAL
taxlaw-2810	406	1	55 over half	CARDINAL
taxlaw-2810	407	1	56	CARDINAL
taxlaw-2810	408	1	45	MONEY
taxlaw-2810	408	2	at least $120	MONEY
taxlaw-2810	409	1	45	MONEY
taxlaw-2810	410	1	45	MONEY
taxlaw-2810	410	2	45	MONEY
taxlaw-2810	412	1	1	CARDINAL
taxlaw-2810	412	2	medicare	ORG
taxlaw-2810	413	1	57	CARDINAL
taxlaw-2810	413	2	medicare	ORG
taxlaw-2810	414	1	58	CARDINAL
taxlaw-2810	417	1	59	CARDINAL
taxlaw-2810	418	1	2006	DATE
taxlaw-2810	419	1	29	CARDINAL
taxlaw-2810	421	1	55	CARDINAL
taxlaw-2810	421	2	29	CARDINAL
taxlaw-2810	422	1	2006	DATE
taxlaw-2810	422	2	10,000	MONEY
taxlaw-2810	422	3	up to six months	DATE
taxlaw-2810	422	4	29	CARDINAL
taxlaw-2810	423	1	215	CARDINAL
taxlaw-2810	423	2	29	CARDINAL
taxlaw-2810	424	1	215(a)(2	CARDINAL
taxlaw-2810	424	2	2006	DATE
taxlaw-2810	425	1	29 u.s.c	QUANTITY
taxlaw-2810	426	1	206	CARDINAL
taxlaw-2810	427	1	56	CARDINAL
taxlaw-2810	428	1	149	CARDINAL
taxlaw-2810	428	2	27c	CARDINAL
taxlaw-2810	428	3	2011	DATE
taxlaw-2810	429	1	2012	DATE
taxlaw-2810	429	2	md.	GPE
taxlaw-2810	429	3	ann.	PERSON
taxlaw-2810	430	1	3-508	CARDINAL
taxlaw-2810	431	1	hour	TIME
taxlaw-2810	431	2	gregory k.	PERSON
taxlaw-2810	432	1	2004 & supp	ORG
taxlaw-2810	433	1	2010	DATE
taxlaw-2810	434	1	57	CARDINAL
taxlaw-2810	434	2	mark h. leff	PERSON
taxlaw-2810	434	3	70	CARDINAL
taxlaw-2810	434	4	j. am	PERSON
taxlaw-2810	436	1	359	CARDINAL
taxlaw-2810	436	2	1983	DATE
taxlaw-2810	437	1	58 i.r.c	QUANTITY
taxlaw-2810	438	1	3101(a)-(b	CARDINAL
taxlaw-2810	438	2	2006	DATE
taxlaw-2810	439	1	59 i.r.c	QUANTITY
taxlaw-2810	440	1	3111(a)-(b	PRODUCT
taxlaw-2810	440	2	2006	DATE
taxlaw-2810	441	1	2012	DATE
taxlaw-2810	441	2	127	CARDINAL
taxlaw-2810	445	1	60 fica	QUANTITY
taxlaw-2810	446	1	61	CARDINAL
taxlaw-2810	446	2	62	CARDINAL
taxlaw-2810	446	3	third	ORDINAL
taxlaw-2810	446	4	63	DATE
taxlaw-2810	447	1	64	CARDINAL
taxlaw-2810	449	1	fica	PERSON
taxlaw-2810	454	1	65	CARDINAL
taxlaw-2810	454	2	fica	PERSON
taxlaw-2810	455	1	treasury	ORG
taxlaw-2810	455	2	66	CARDINAL
taxlaw-2810	456	1	67	CARDINAL
taxlaw-2810	457	1	2	CARDINAL
taxlaw-2810	458	1	1943	DATE
taxlaw-2810	458	2	68	DATE
taxlaw-2810	458	3	treasury	ORG
taxlaw-2810	459	1	69	CARDINAL
taxlaw-2810	460	1	60 i.r.c	QUANTITY
taxlaw-2810	461	1	3301	CARDINAL
taxlaw-2810	462	1	2009	DATE
taxlaw-2810	463	1	61	CARDINAL
taxlaw-2810	464	1	2006	DATE
taxlaw-2810	465	1	62	CARDINAL
taxlaw-2810	466	1	2006	DATE
taxlaw-2810	467	1	63	CARDINAL
taxlaw-2810	468	1	3505(a	CARDINAL
taxlaw-2810	468	2	2006	DATE
taxlaw-2810	469	1	64	CARDINAL
taxlaw-2810	471	1	31.3102-1(d	CARDINAL
taxlaw-2810	471	2	2006	DATE
taxlaw-2810	472	1	65	CARDINAL
taxlaw-2810	474	1	31.3121(a)-2(b	CARDINAL
taxlaw-2810	474	2	2006	DATE
taxlaw-2810	477	1	31.3301-4	CARDINAL
taxlaw-2810	478	1	66	CARDINAL
taxlaw-2810	480	1	31.3111-3	CARDINAL
taxlaw-2810	481	1	67	CARDINAL
taxlaw-2810	483	1	31.3101-3	CARDINAL
taxlaw-2810	484	1	68	CARDINAL
taxlaw-2810	484	2	carolyn c. jones	PERSON
taxlaw-2810	484	3	world war ii	EVENT
taxlaw-2810	484	4	37 buff	PERSON
taxlaw-2810	484	5	l. rev	PERSON
taxlaw-2810	484	6	685	CARDINAL
taxlaw-2810	484	7	1988	DATE
taxlaw-2810	485	1	69	CARDINAL
taxlaw-2810	486	1	3402(a)(1	CARDINAL
taxlaw-2810	486	2	2006	DATE
taxlaw-2810	487	1	128	CARDINAL
taxlaw-2810	487	2	columbia	ORG
taxlaw-2810	489	1	70	CARDINAL
taxlaw-2810	490	1	71	CARDINAL
taxlaw-2810	491	1	thirty-one percent	PERCENT
taxlaw-2810	491	2	irs	ORG
taxlaw-2810	492	1	72	CARDINAL
taxlaw-2810	493	1	73	CARDINAL
taxlaw-2810	494	1	600	MONEY
taxlaw-2810	495	1	74	CARDINAL
taxlaw-2810	496	1	600	MONEY
taxlaw-2810	497	1	treasury	ORG
taxlaw-2810	499	1	75 iii	QUANTITY
taxlaw-2810	500	1	two	CARDINAL
taxlaw-2810	500	2	1	CARDINAL
taxlaw-2810	500	3	2	CARDINAL
taxlaw-2810	500	4	qui tam tax fraud action	ORG
taxlaw-2810	504	1	76	CARDINAL
taxlaw-2810	504	2	70	CARDINAL
taxlaw-2810	506	1	31.3402(a)-1(b	CARDINAL
taxlaw-2810	506	2	1983	DATE
taxlaw-2810	509	1	3402(h	DATE
taxlaw-2810	509	2	2006	DATE
taxlaw-2810	511	1	united states v. fior d'italia	ORG
taxlaw-2810	511	2	536	CARDINAL
taxlaw-2810	511	3	238	CARDINAL
taxlaw-2810	511	4	243	CARDINAL
taxlaw-2810	511	5	2002	DATE
taxlaw-2810	511	6	irs	ORG
taxlaw-2810	512	1	71	CARDINAL
taxlaw-2810	514	1	31.3402(a)-1(b	CARDINAL
taxlaw-2810	514	2	1983	DATE
taxlaw-2810	515	1	72	CARDINAL
taxlaw-2810	516	1	3406(a	PRODUCT
taxlaw-2810	516	2	2006	DATE
taxlaw-2810	519	1	1995	DATE
taxlaw-2810	520	1	73	CARDINAL
taxlaw-2810	521	1	3406(b)(3)(b	CARDINAL
taxlaw-2810	521	2	2006	DATE
taxlaw-2810	522	1	74	CARDINAL
taxlaw-2810	523	1	6041a(a	CARDINAL
taxlaw-2810	523	2	2006	DATE
taxlaw-2810	524	1	75	CARDINAL
taxlaw-2810	526	1	2002	DATE
taxlaw-2810	527	1	76 every year	DATE
taxlaw-2810	528	1	every quarter	DATE
taxlaw-2810	528	2	941	CARDINAL
taxlaw-2810	528	3	irs	ORG
taxlaw-2810	528	4	2012	DATE
taxlaw-2810	528	5	129	CARDINAL
taxlaw-2810	528	6	two	CARDINAL
taxlaw-2810	529	1	first	ORDINAL
taxlaw-2810	530	1	irs	ORG
taxlaw-2810	531	1	77 second	TIME
taxlaw-2810	532	1	irs	ORG
taxlaw-2810	532	2	1	CARDINAL
taxlaw-2810	534	1	irs	ORG
taxlaw-2810	535	1	79	CARDINAL
taxlaw-2810	536	1	irs	ORG
taxlaw-2810	537	1	80	CARDINAL
taxlaw-2810	537	2	irs	ORG
taxlaw-2810	537	3	fifteen percent	PERCENT
taxlaw-2810	538	1	81	CARDINAL
taxlaw-2810	538	2	irs	ORG
taxlaw-2810	538	3	several years	DATE
taxlaw-2810	539	1	82	CARDINAL
taxlaw-2810	539	2	that quarter	DATE
taxlaw-2810	540	1	irs	ORG
taxlaw-2810	540	2	941	CARDINAL
taxlaw-2810	541	1	social security administration	ORG
taxlaw-2810	541	2	2001	DATE
taxlaw-2810	542	1	77	CARDINAL
taxlaw-2810	542	2	dec. 23, 2008	DATE
taxlaw-2810	543	1	27	CARDINAL
taxlaw-2810	544	1	70.41	CARDINAL
taxlaw-2810	544	2	2002	DATE
taxlaw-2810	544	3	1959	DATE
taxlaw-2810	544	4	24	CARDINAL
taxlaw-2810	545	1	8644	DATE
taxlaw-2810	545	2	oct. 24, 1959	DATE
taxlaw-2810	547	1	301.7623-1(g	CARDINAL
taxlaw-2810	548	1	2003	DATE
taxlaw-2810	549	1	thomas k. hogue	PERSON
taxlaw-2810	549	2	april 20, 2012	DATE
taxlaw-2810	550	1	79	CARDINAL
taxlaw-2810	550	2	michelle m. kwon	PERSON
taxlaw-2810	550	3	irs	ORG
taxlaw-2810	550	4	29 va	GPE
taxlaw-2810	552	1	447	CARDINAL
taxlaw-2810	552	2	2010	DATE
taxlaw-2810	552	3	edward morse	PERSON
taxlaw-2810	552	4	24	CARDINAL
taxlaw-2810	552	5	akron	ORG
taxlaw-2810	552	6	2009	DATE
taxlaw-2810	552	7	kneave riggall	PERSON
taxlaw-2810	553	1	28	CARDINAL
taxlaw-2810	553	2	237	CARDINAL
taxlaw-2810	553	3	2008	DATE
taxlaw-2810	553	4	terri gutierrez	PERSON
taxlaw-2810	553	5	irs	ORG
taxlaw-2810	553	6	84	CARDINAL
taxlaw-2810	553	7	today 1203 (1999	DATE
taxlaw-2810	554	1	80	CARDINAL
taxlaw-2810	555	1	§ 7623(a	ORG
taxlaw-2810	555	2	2006	DATE
taxlaw-2810	556	1	mar. 2, 1867	DATE
taxlaw-2810	556	2	169	CARDINAL
taxlaw-2810	556	3	7	CARDINAL
taxlaw-2810	556	4	14	CARDINAL
taxlaw-2810	557	1	471	CARDINAL
taxlaw-2810	557	2	473	CARDINAL
taxlaw-2810	560	1	301.7623-1(c	DATE
taxlaw-2810	560	2	2012	DATE
taxlaw-2810	561	1	82	CARDINAL
taxlaw-2810	561	2	25.2.1.1(5	CARDINAL
taxlaw-2810	561	3	dec. 23, 2008	DATE
taxlaw-2810	562	1	130	CARDINAL
taxlaw-2810	562	2	columbia	ORG
taxlaw-2810	562	3	1	CARDINAL
taxlaw-2810	562	4	max %	PERSON
taxlaw-2810	562	5	u.s.	GPE
taxlaw-2810	562	6	treasury	ORG
taxlaw-2810	563	1	15%	PERCENT
taxlaw-2810	564	1	7623	DATE
taxlaw-2810	564	2	2006	DATE
taxlaw-2810	566	1	301.7623-1	DATE
taxlaw-2810	566	2	2012	DATE
taxlaw-2810	566	3	tax & trade bureau	ORG
taxlaw-2810	566	4	u.s.	GPE
taxlaw-2810	566	5	treasury	ORG
taxlaw-2810	566	6	10%	PERCENT
taxlaw-2810	566	7	27	CARDINAL
taxlaw-2810	567	1	70.41	CARDINAL
taxlaw-2810	567	2	2011	DATE
taxlaw-2810	567	3	california	GPE
taxlaw-2810	567	4	10%	PERCENT
taxlaw-2810	569	1	2012	DATE
taxlaw-2810	569	2	california	GPE
taxlaw-2810	569	3	10%	PERCENT
taxlaw-2810	571	1	19525	DATE
taxlaw-2810	571	2	2012	DATE
taxlaw-2810	571	3	oregon	GPE
taxlaw-2810	571	4	10%	PERCENT
taxlaw-2810	573	1	314.855	CARDINAL
taxlaw-2810	573	2	2011	DATE
taxlaw-2810	573	3	florida	GPE
taxlaw-2810	573	4	all 10%	PERCENT
taxlaw-2810	573	5	fla	GPE
taxlaw-2810	575	1	213.30	CARDINAL
taxlaw-2810	575	2	2011	DATE
taxlaw-2810	575	3	florida	GPE
taxlaw-2810	575	4	50%	PERCENT
taxlaw-2810	575	5	fla	GPE
taxlaw-2810	577	1	210.18(11	CARDINAL
taxlaw-2810	577	2	2011	DATE
taxlaw-2810	577	3	florida	GPE
taxlaw-2810	577	4	10%	PERCENT
taxlaw-2810	577	5	fla	GPE
taxlaw-2810	578	1	2011	DATE
taxlaw-2810	578	2	kansas	GPE
taxlaw-2810	578	3	10%	PERCENT
taxlaw-2810	578	4	kan	ORG
taxlaw-2810	579	1	ann	PERSON
taxlaw-2810	580	1	79-3421	CARDINAL
taxlaw-2810	580	2	2012	DATE
taxlaw-2810	580	3	131	CARDINAL
taxlaw-2810	580	4	1	CARDINAL
taxlaw-2810	580	5	irs	ORG
taxlaw-2810	580	6	1	CARDINAL
taxlaw-2810	580	7	fiscal years 1977-2010	DATE
taxlaw-2810	580	8	irs	ORG
taxlaw-2810	581	1	annual	DATE
taxlaw-2810	582	1	83	CARDINAL
taxlaw-2810	582	2	2006	DATE
taxlaw-2810	582	3	congress	ORG
taxlaw-2810	584	1	at least fifteen percent	PERCENT
taxlaw-2810	584	2	irs	ORG
taxlaw-2810	585	1	$2 million	MONEY
taxlaw-2810	586	1	one	CARDINAL
taxlaw-2810	587	1	b. qui tam	PERSON
taxlaw-2810	587	2	qui tam	ORG
taxlaw-2810	588	1	january 2010	DATE
taxlaw-2810	588	2	congress	ORG
taxlaw-2810	588	3	eighteen	CARDINAL
taxlaw-2810	588	4	fcas	FAC
taxlaw-2810	588	5	qui tam	ORG
taxlaw-2810	589	1	84	CARDINAL
taxlaw-2810	589	2	congress	ORG
taxlaw-2810	589	3	eleven	CARDINAL
taxlaw-2810	590	1	85	CARDINAL
taxlaw-2810	591	1	florida	GPE
taxlaw-2810	591	2	2002	DATE
taxlaw-2810	591	3	florida	GPE
taxlaw-2810	592	1	86	CARDINAL
taxlaw-2810	593	1	florida	GPE
taxlaw-2810	594	1	83	CARDINAL
taxlaw-2810	594	2	irs	ORG
taxlaw-2810	594	3	the fiscal years through 2007	DATE
taxlaw-2810	595	1	fiscal years 2008-10	DATE
taxlaw-2810	595	2	irs	ORG
taxlaw-2810	595	3	fiscal year	DATE
taxlaw-2810	595	4	2010	DATE
taxlaw-2810	595	5	congress	ORG
taxlaw-2810	595	6	section 7623	LAW
taxlaw-2810	595	7	tbl	CARDINAL
taxlaw-2810	596	1	2 (2011	DATE
taxlaw-2810	597	1	84	CARDINAL
taxlaw-2810	597	2	john t. boese	PERSON
taxlaw-2810	597	3	qui tam	ORG
taxlaw-2810	597	4	6-3	CARDINAL
taxlaw-2810	597	5	2010	DATE
taxlaw-2810	598	1	85 31	DATE
taxlaw-2810	598	2	3729(d	CARDINAL
taxlaw-2810	598	3	west supp	GPE
taxlaw-2810	598	4	2011	DATE
taxlaw-2810	598	5	cal	ORG
taxlaw-2810	598	6	gov’t	PERSON
taxlaw-2810	598	7	west 2012	DATE
taxlaw-2810	598	8	d.c.	GPE
taxlaw-2810	598	9	2-381.02(d)(3	CARDINAL
taxlaw-2810	598	10	2012	DATE
taxlaw-2810	599	1	661-21(f	QUANTITY
taxlaw-2810	599	2	2011	DATE
taxlaw-2810	600	1	12	CARDINAL
taxlaw-2810	600	2	5b(12	MONEY
taxlaw-2810	600	3	2011	DATE
taxlaw-2810	600	4	minn	GPE
taxlaw-2810	601	1	15c.03 (2011	DATE
taxlaw-2810	602	1	mont	ORG
taxlaw-2810	604	1	17	CARDINAL
taxlaw-2810	604	2	2011	DATE
taxlaw-2810	604	3	n.c.	GPE
taxlaw-2810	605	1	1-607(c	CARDINAL
taxlaw-2810	605	2	2011	DATE
taxlaw-2810	605	3	n.j	GPE
taxlaw-2810	606	1	ann	PERSON
taxlaw-2810	607	1	2a:32c-2 (2011	DATE
taxlaw-2810	607	2	n.m.	GPE
taxlaw-2810	607	3	44-9	DATE
taxlaw-2810	607	4	2011	DATE
taxlaw-2810	607	5	okla	GPE
taxlaw-2810	610	1	63	CARDINAL
taxlaw-2810	610	2	5053.1(e	CARDINAL
taxlaw-2810	610	3	2011	DATE
taxlaw-2810	610	4	tenn.	GPE
taxlaw-2810	611	1	4	CARDINAL
taxlaw-2810	611	2	2011	DATE
taxlaw-2810	611	3	va	GPE
taxlaw-2810	612	1	8.01-216.3(d	CARDINAL
taxlaw-2810	612	2	2011	DATE
taxlaw-2810	613	1	qui tam tax fraud actions	ORG
taxlaw-2810	613	2	dennis j. ventry jr.	PERSON
taxlaw-2810	613	3	qui tam	ORG
taxlaw-2810	613	4	61	CARDINAL
taxlaw-2810	614	1	357	CARDINAL
taxlaw-2810	614	2	2008	DATE
taxlaw-2810	615	1	86 act of	TIME
taxlaw-2810	615	2	may 1, 2002	DATE
taxlaw-2810	615	3	2002-218	DATE
taxlaw-2810	615	4	37, 2002	DATE
taxlaw-2810	615	5	fla	GPE
taxlaw-2810	616	1	1510	DATE
taxlaw-2810	616	2	1558	CARDINAL
taxlaw-2810	616	3	fla	GPE
taxlaw-2810	618	1	213.30(3	CARDINAL
taxlaw-2810	618	2	2011	DATE
taxlaw-2810	619	1	florida senate	ORG
taxlaw-2810	619	2	426	CARDINAL
taxlaw-2810	620	1	h. amendment 042761	PERSON
taxlaw-2810	620	2	83	DATE
taxlaw-2810	620	3	march 14, 2002	DATE
taxlaw-2810	621	1	s. 426e2	PERSON
taxlaw-2810	621	2	37	DATE
taxlaw-2810	621	3	90-91	CARDINAL
taxlaw-2810	621	4	sess	PERSON
taxlaw-2810	622	1	fla	GPE
taxlaw-2810	622	2	2002	DATE
taxlaw-2810	623	1	march 23, 2002	DATE
taxlaw-2810	624	1	almost a year earlier	DATE
taxlaw-2810	624	2	florida	GPE
taxlaw-2810	624	3	west palm beach	GPE
taxlaw-2810	625	1	joe kollin	PERSON
taxlaw-2810	625	2	132	CARDINAL
taxlaw-2810	626	1	six	CARDINAL
taxlaw-2810	626	2	87	CARDINAL
taxlaw-2810	627	1	illinois	GPE
taxlaw-2810	627	2	indiana	GPE
taxlaw-2810	628	1	88	CARDINAL
taxlaw-2810	628	2	rhode island's	GPE
taxlaw-2810	628	3	89	CARDINAL
taxlaw-2810	630	1	90	CARDINAL
taxlaw-2810	630	2	new york's	GPE
taxlaw-2810	631	1	91	CARDINAL
taxlaw-2810	632	1	nevada	GPE
taxlaw-2810	632	2	fca	ORG
taxlaw-2810	632	3	nevada	GPE
taxlaw-2810	633	1	delaware	GPE
taxlaw-2810	633	2	92	CARDINAL
taxlaw-2810	636	1	93	CARDINAL
taxlaw-2810	637	1	appendix	NORP
taxlaw-2810	638	1	a.	PERSON
taxlaw-2810	638	2	two	CARDINAL
taxlaw-2810	639	1	1	CARDINAL
taxlaw-2810	641	1	zero	CARDINAL
taxlaw-2810	643	1	qui tam fca	ORG
taxlaw-2810	643	2	qui tam plaintiffs	ORG
taxlaw-2810	644	1	s. fla	PERSON
taxlaw-2810	645	1	april 4, 2001	DATE
taxlaw-2810	645	2	1b	CARDINAL
taxlaw-2810	645	3	joe kollin	PERSON
taxlaw-2810	645	4	s. fla	PERSON
taxlaw-2810	646	1	jan. 22, 2001	DATE
taxlaw-2810	646	2	1b	CARDINAL
taxlaw-2810	647	1	87	CARDINAL
taxlaw-2810	647	2	6	CARDINAL
taxlaw-2810	647	3	2011	DATE
taxlaw-2810	647	4	740	CARDINAL
taxlaw-2810	650	1	175/3(a)(g	CARDINAL
taxlaw-2810	650	2	2011	DATE
taxlaw-2810	651	1	5-11-5.5-2(b)(6	TIME
taxlaw-2810	651	2	2011	DATE
taxlaw-2810	651	3	nev.	GPE
taxlaw-2810	652	1	2010	DATE
taxlaw-2810	652	2	n.y.	GPE
taxlaw-2810	653	1	2011	DATE
taxlaw-2810	653	2	r.i. gen.	PERSON
taxlaw-2810	653	3	9-1.1	CARDINAL
taxlaw-2810	653	4	2011	DATE
taxlaw-2810	654	1	88 740	CARDINAL
taxlaw-2810	657	1	2011	DATE
taxlaw-2810	658	1	5-11-5.5-2(a	TIME
taxlaw-2810	658	2	2011	DATE
taxlaw-2810	659	1	89	CARDINAL
taxlaw-2810	659	2	gen.	PERSON
taxlaw-2810	659	3	9-1.1-3(d	CARDINAL
taxlaw-2810	659	4	2011	DATE
taxlaw-2810	660	1	90	CARDINAL
taxlaw-2810	660	2	gen.	PERSON
taxlaw-2810	661	1	41-11-11(a)(1	CARDINAL
taxlaw-2810	661	2	41	CARDINAL
taxlaw-2810	661	3	2011	DATE
taxlaw-2810	662	1	91	CARDINAL
taxlaw-2810	662	2	n.y.	GPE
taxlaw-2810	663	1	2011	DATE
taxlaw-2810	663	2	$1 million	MONEY
taxlaw-2810	663	3	year	DATE
taxlaw-2810	663	4	350,000	MONEY
taxlaw-2810	664	1	92	CARDINAL
taxlaw-2810	666	1	30	CARDINAL
taxlaw-2810	666	2	§ 1105 (	ORG
taxlaw-2810	667	1	93	CARDINAL
taxlaw-2810	667	2	yaniv	ORG
taxlaw-2810	667	3	supra	PERSON
taxlaw-2810	667	4	10	CARDINAL
taxlaw-2810	667	5	133	CARDINAL
taxlaw-2810	667	6	delaware	GPE
taxlaw-2810	667	7	rhode island	GPE
taxlaw-2810	667	8	qui tam	ORG
taxlaw-2810	667	9	no less than fifteen	CARDINAL
taxlaw-2810	668	1	qui tam	ORG
taxlaw-2810	669	1	94	CARDINAL
taxlaw-2810	670	1	two	CARDINAL
taxlaw-2810	672	1	three	CARDINAL
taxlaw-2810	673	1	first	ORDINAL
taxlaw-2810	675	1	second	ORDINAL
taxlaw-2810	676	1	95	CARDINAL
taxlaw-2810	676	2	ngo	GPE
taxlaw-2810	679	1	ngo esprit de corps	ORG
taxlaw-2810	680	1	third	ORDINAL
taxlaw-2810	688	1	qui tam fca	ORG
taxlaw-2810	688	2	one	CARDINAL
taxlaw-2810	688	3	qui tam plaintiffs	ORG
taxlaw-2810	688	4	94	CARDINAL
taxlaw-2810	690	1	6	CARDINAL
taxlaw-2810	690	2	2011	DATE
taxlaw-2810	691	1	r.i. gen.	PERSON
taxlaw-2810	691	2	9-1.1-4(d)(1),(2	CARDINAL
taxlaw-2810	691	3	2011	DATE
taxlaw-2810	692	1	95	CARDINAL
taxlaw-2810	692	2	qui tam fca	ORG
taxlaw-2810	693	1	zero	CARDINAL
taxlaw-2810	694	1	134	CARDINAL
taxlaw-2810	694	2	columbia	ORG
taxlaw-2810	696	1	96	CARDINAL
taxlaw-2810	701	1	97	CARDINAL
taxlaw-2810	704	1	gleeson	PERSON
taxlaw-2810	704	2	2010	DATE
taxlaw-2810	704	3	forty-one	CARDINAL
taxlaw-2810	704	4	san jose	GPE
taxlaw-2810	704	5	california	GPE
taxlaw-2810	704	6	houston	GPE
taxlaw-2810	704	7	texas	GPE
taxlaw-2810	704	8	thirty	CARDINAL
taxlaw-2810	704	9	hour	TIME
taxlaw-2810	705	1	98	CARDINAL
taxlaw-2810	705	2	latino	NORP
taxlaw-2810	705	3	new orleans	GPE
taxlaw-2810	705	4	hurricane katrina	EVENT
taxlaw-2810	705	5	194	CARDINAL
taxlaw-2810	705	6	2011	DATE
taxlaw-2810	705	7	over ninety percent	PERCENT
taxlaw-2810	705	8	over forty percent	PERCENT
taxlaw-2810	705	9	two	CARDINAL
taxlaw-2810	705	10	new orleans	GPE
taxlaw-2810	706	1	twenty-five	CARDINAL
taxlaw-2810	706	2	post-katrina	EVENT
taxlaw-2810	706	3	december 2009	DATE
taxlaw-2810	707	1	99 96	CARDINAL
taxlaw-2810	707	2	irs	ORG
taxlaw-2810	710	1	301.7623-1(e	DATE
taxlaw-2810	710	2	2012	DATE
taxlaw-2810	711	1	97	CARDINAL
taxlaw-2810	711	2	milton v. iit research inst	ORG
taxlaw-2810	711	3	138	CARDINAL
taxlaw-2810	711	4	519	CARDINAL
taxlaw-2810	711	5	4th	ORDINAL
taxlaw-2810	711	6	1998	DATE
taxlaw-2810	711	7	762	CARDINAL
taxlaw-2810	711	8	552	CARDINAL
taxlaw-2810	711	9	tenn. 1988	ORG
taxlaw-2810	712	1	98	CARDINAL
taxlaw-2810	712	2	shannon gleeson	PERSON
taxlaw-2810	713	1	35	CARDINAL
taxlaw-2810	714	1	561	CARDINAL
taxlaw-2810	714	2	578	CARDINAL
taxlaw-2810	714	3	581-86	CARDINAL
taxlaw-2810	714	4	2010	DATE
taxlaw-2810	714	5	j. abrego	PERSON
taxlaw-2810	714	6	45	CARDINAL
taxlaw-2810	714	7	337	CARDINAL
taxlaw-2810	714	8	2011	DATE
taxlaw-2810	714	9	los angeles	GPE
taxlaw-2810	714	10	daily	DATE
taxlaw-2810	715	1	99	CARDINAL
taxlaw-2810	715	2	elizabeth	PERSON
taxlaw-2810	715	3	latino	NORP
taxlaw-2810	715	4	52	CARDINAL
taxlaw-2810	715	5	593	CARDINAL
taxlaw-2810	715	6	602-04	CARDINAL
taxlaw-2810	715	7	607-08	PERCENT
taxlaw-2810	716	1	2012	DATE
taxlaw-2810	716	2	135	CARDINAL
taxlaw-2810	716	3	at least two	CARDINAL
taxlaw-2810	717	1	first	ORDINAL
taxlaw-2810	718	1	100	CARDINAL
taxlaw-2810	722	1	cunningham-parmeter	ORG
taxlaw-2810	722	2	2008	DATE
taxlaw-2810	722	3	fifth	ORDINAL
taxlaw-2810	723	1	101	CARDINAL
taxlaw-2810	724	1	102	CARDINAL
taxlaw-2810	724	2	third	ORDINAL
taxlaw-2810	725	1	fifth	ORDINAL
taxlaw-2810	726	1	second	ORDINAL
taxlaw-2810	727	1	1	CARDINAL
taxlaw-2810	727	2	2	CARDINAL
taxlaw-2810	727	3	3	CARDINAL
taxlaw-2810	727	4	4	CARDINAL
taxlaw-2810	727	5	the united states	GPE
taxlaw-2810	727	6	the united states	GPE
taxlaw-2810	728	1	103	CARDINAL
taxlaw-2810	731	1	104	ORG
taxlaw-2810	731	2	100 28	CARDINAL
taxlaw-2810	732	1	0.197	CARDINAL
taxlaw-2810	732	2	2011	DATE
taxlaw-2810	733	1	colleen melody	PERSON
taxlaw-2810	733	2	83	CARDINAL
taxlaw-2810	734	1	l. rev	PERSON
taxlaw-2810	734	2	599	CARDINAL
taxlaw-2810	735	1	101	CARDINAL
taxlaw-2810	735	2	keith cunningham-parmeter	PERSON
taxlaw-2810	735	3	fifth	ORDINAL
taxlaw-2810	735	4	41	CARDINAL
taxlaw-2810	735	5	cornell	ORG
taxlaw-2810	735	6	int’l l. j. 27	PERSON
taxlaw-2810	736	1	102	CARDINAL
taxlaw-2810	736	2	fed	ORG
taxlaw-2810	737	1	r.	NORP
taxlaw-2810	738	1	26(c	ORG
taxlaw-2810	738	2	rivera v. nibco	PERSON
taxlaw-2810	738	3	364	CARDINAL
taxlaw-2810	738	4	1057	CARDINAL
taxlaw-2810	738	5	9th	ORDINAL
taxlaw-2810	738	6	2004	DATE
taxlaw-2810	740	1	r. 103(a	PERSON
taxlaw-2810	740	2	2010	DATE
taxlaw-2810	742	1	civ	ORG
taxlaw-2810	743	1	r. 26(c	PERSON
taxlaw-2810	743	2	2012	DATE
taxlaw-2810	743	3	r.i. r. civ.	PERSON
taxlaw-2810	744	1	26(c	ORG
taxlaw-2810	744	2	2012	DATE
taxlaw-2810	745	1	103	CARDINAL
taxlaw-2810	746	1	1101(a)(15)(u)(i	CARDINAL
taxlaw-2810	746	2	2006	DATE
taxlaw-2810	748	1	2006	DATE
taxlaw-2810	748	2	michael i. saltzman	PERSON
taxlaw-2810	748	3	irs	ORG
taxlaw-2810	748	4	2009	DATE
taxlaw-2810	749	1	136	CARDINAL
taxlaw-2810	749	2	columbia	ORG
taxlaw-2810	750	1	1	CARDINAL
taxlaw-2810	750	2	2	CARDINAL
taxlaw-2810	751	1	105	CARDINAL
taxlaw-2810	755	1	2009	DATE
taxlaw-2810	755	2	106	CARDINAL
taxlaw-2810	756	1	107	CARDINAL
taxlaw-2810	756	2	u.s.	GPE
taxlaw-2810	756	3	108	CARDINAL
taxlaw-2810	757	1	thirty	CARDINAL
taxlaw-2810	757	2	january 1, 2009	DATE
taxlaw-2810	758	1	109	CARDINAL
taxlaw-2810	758	2	d.	NORP
taxlaw-2810	762	1	2000	DATE
taxlaw-2810	762	2	yadlin	GPE
taxlaw-2810	762	3	2006	DATE
taxlaw-2810	762	4	1	CARDINAL
taxlaw-2810	762	5	2	CARDINAL
taxlaw-2810	763	1	105	CARDINAL
taxlaw-2810	764	1	214.14(a)(14)(ii	DATE
taxlaw-2810	764	2	2011	DATE
taxlaw-2810	765	1	106	CARDINAL
taxlaw-2810	765	2	08 110 50406	DATE
taxlaw-2810	765	3	2009	DATE
taxlaw-2810	765	4	1742300	DATE
taxlaw-2810	766	1	mar. 5, 2009	DATE
taxlaw-2810	766	2	110	CARDINAL
taxlaw-2810	767	1	l. rev	PERSON
taxlaw-2810	767	2	1526	CARDINAL
taxlaw-2810	767	3	1554-57	DATE
taxlaw-2810	767	4	2010	DATE
taxlaw-2810	768	1	107 8	CARDINAL
taxlaw-2810	769	1	103.3(c	CARDINAL
taxlaw-2810	769	2	2011	DATE
taxlaw-2810	770	1	108	CARDINAL
taxlaw-2810	770	2	chris rhatigan	PERSON
taxlaw-2810	770	3	dec. 2, 2010	DATE
taxlaw-2810	771	1	109	CARDINAL
taxlaw-2810	771	2	fim-aau	ORG
taxlaw-2810	771	3	section 101(a)(15)(u	LAW
taxlaw-2810	771	4	jan. 4, 2012	DATE
taxlaw-2810	772	1	2012	DATE
taxlaw-2810	772	2	137	CARDINAL
taxlaw-2810	772	3	first	ORDINAL
taxlaw-2810	773	1	110	CARDINAL
taxlaw-2810	773	2	one	CARDINAL
taxlaw-2810	773	3	50	MONEY
taxlaw-2810	773	4	100	MONEY
taxlaw-2810	775	1	15%	PERCENT
taxlaw-2810	775	2	75%	PERCENT
taxlaw-2810	776	1	first	ORDINAL
taxlaw-2810	777	1	2	CARDINAL
taxlaw-2810	778	1	2	CARDINAL
taxlaw-2810	778	2	one	CARDINAL
taxlaw-2810	778	3	50	MONEY
taxlaw-2810	778	4	$100 $	MONEY
taxlaw-2810	778	5	12.50	MONEY
taxlaw-2810	778	6	105.63	MONEY
taxlaw-2810	778	7	61.25	MONEY
taxlaw-2810	778	8	$25 $	MONEY
taxlaw-2810	778	9	30.63	MONEY
taxlaw-2810	778	10	52.82	MONEY
taxlaw-2810	778	11	100	MONEY
taxlaw-2810	778	12	50	MONEY
taxlaw-2810	779	1	61.25	MONEY
taxlaw-2810	779	2	50	MONEY
taxlaw-2810	779	3	11.25	MONEY
taxlaw-2810	780	1	105.63	MONEY
taxlaw-2810	780	2	100	MONEY
taxlaw-2810	780	3	5.63	MONEY
taxlaw-2810	780	4	12.50	MONEY
taxlaw-2810	780	5	50	MONEY
taxlaw-2810	781	1	half	CARDINAL
taxlaw-2810	781	2	61.25/2	MONEY
taxlaw-2810	781	3	105.63/2	MONEY
taxlaw-2810	787	1	irs	ORG
taxlaw-2810	788	1	7623	DATE
taxlaw-2810	789	1	111	CARDINAL
taxlaw-2810	789	2	yadlin	GPE
taxlaw-2810	789	3	supra	PERSON
taxlaw-2810	789	4	10	CARDINAL
taxlaw-2810	789	5	31	CARDINAL
taxlaw-2810	789	6	10	CARDINAL
taxlaw-2810	789	7	5	CARDINAL
taxlaw-2810	789	8	111	CARDINAL
taxlaw-2810	789	9	25.2.2.9.2(11)(b	CARDINAL
taxlaw-2810	789	10	june 18, 2010	DATE
taxlaw-2810	790	1	138	CARDINAL
taxlaw-2810	794	1	112	CARDINAL
taxlaw-2810	796	1	1	CARDINAL
taxlaw-2810	797	1	thirty-year	DATE
taxlaw-2810	797	2	irs	ORG
taxlaw-2810	798	1	annual	DATE
taxlaw-2810	798	2	irs	ORG
taxlaw-2810	799	1	two	CARDINAL
taxlaw-2810	800	1	first	ORDINAL
taxlaw-2810	801	1	113	CARDINAL
taxlaw-2810	806	1	the tax authority's	ORG
taxlaw-2810	807	1	112	CARDINAL
taxlaw-2810	808	1	113	CARDINAL
taxlaw-2810	808	2	james andreoni et al.	PERSON
taxlaw-2810	808	3	36	CARDINAL
taxlaw-2810	808	4	j. econ	PERSON
taxlaw-2810	809	1	818	CARDINAL
taxlaw-2810	809	2	824	CARDINAL
taxlaw-2810	809	3	1998	DATE
taxlaw-2810	810	1	2012	DATE
taxlaw-2810	810	2	139	CARDINAL
taxlaw-2810	810	3	the taxable year	DATE
taxlaw-2810	811	1	114	CARDINAL
taxlaw-2810	812	1	second	ORDINAL
taxlaw-2810	813	1	1998	DATE
taxlaw-2810	813	2	1974-1992	DATE
taxlaw-2810	813	3	irs	ORG
taxlaw-2810	813	4	congress	ORG
taxlaw-2810	814	1	115	CARDINAL
taxlaw-2810	814	2	2001	DATE
taxlaw-2810	814	3	irs	ORG
taxlaw-2810	814	4	over $70,000	MONEY
taxlaw-2810	814	5	annual	DATE
taxlaw-2810	814	6	70,000	MONEY
taxlaw-2810	815	1	irs	ORG
taxlaw-2810	816	1	116	CARDINAL
taxlaw-2810	816	2	irs	ORG
taxlaw-2810	816	3	117	CARDINAL
taxlaw-2810	817	1	118	CARDINAL
taxlaw-2810	817	2	congress	ORG
taxlaw-2810	821	1	irs	ORG
taxlaw-2810	821	2	fiscal year 2005	DATE
taxlaw-2810	821	3	treasury	ORG
taxlaw-2810	821	4	thirty-two percent	PERCENT
taxlaw-2810	821	5	seven	CARDINAL
taxlaw-2810	821	6	twenty-two	CARDINAL
taxlaw-2810	821	7	seventy-six percent	PERCENT
taxlaw-2810	821	8	fifty-two	CARDINAL
taxlaw-2810	821	9	sixty-nine	CARDINAL
taxlaw-2810	822	1	119	CARDINAL
taxlaw-2810	822	2	irs	ORG
taxlaw-2810	823	1	120	CARDINAL
taxlaw-2810	823	2	114	CARDINAL
taxlaw-2810	823	3	susan cleary morse et al	PERSON
taxlaw-2810	823	4	20	CARDINAL
taxlaw-2810	824	1	l. & pol’y	ORG
taxlaw-2810	824	2	37	CARDINAL
taxlaw-2810	824	3	39	DATE
taxlaw-2810	824	4	2009	DATE
taxlaw-2810	825	1	115	CARDINAL
taxlaw-2810	825	2	john t. scholz &	PERSON
taxlaw-2810	825	3	b. dan	PERSON
taxlaw-2810	825	4	irs	ORG
taxlaw-2810	825	5	42	CARDINAL
taxlaw-2810	826	1	j. pol	PERSON
taxlaw-2810	827	1	sci	ORG
taxlaw-2810	828	1	141	CARDINAL
taxlaw-2810	828	2	160	CARDINAL
taxlaw-2810	828	3	1998	DATE
taxlaw-2810	829	1	116	CARDINAL
taxlaw-2810	829	2	robert m. howard	PERSON
taxlaw-2810	829	3	irs	ORG
taxlaw-2810	829	4	82	CARDINAL
taxlaw-2810	830	1	sci	ORG
taxlaw-2810	830	2	q. 268	PERSON
taxlaw-2810	830	3	277	CARDINAL
taxlaw-2810	830	4	2001	DATE
taxlaw-2810	831	1	117	CARDINAL
taxlaw-2810	831	2	robert m. howard & david c. nixon	PERSON
taxlaw-2810	831	3	55	CARDINAL
taxlaw-2810	833	1	q. 907	PERSON
taxlaw-2810	833	2	918	CARDINAL
taxlaw-2810	833	3	2002	DATE
taxlaw-2810	834	1	118	CARDINAL
taxlaw-2810	834	2	marilyn young et al	PERSON
taxlaw-2810	834	3	irs	ORG
taxlaw-2810	834	4	13	CARDINAL
taxlaw-2810	834	5	201	CARDINAL
taxlaw-2810	834	6	215	CARDINAL
taxlaw-2810	834	7	2001	DATE
taxlaw-2810	835	1	119	CARDINAL
taxlaw-2810	835	2	u.s.	GPE
taxlaw-2810	835	3	2006-30	DATE
taxlaw-2810	835	4	2	CARDINAL
taxlaw-2810	835	5	2006	DATE
taxlaw-2810	836	1	120	CARDINAL
taxlaw-2810	837	1	11 n.2	QUANTITY
taxlaw-2810	837	2	140	CARDINAL
taxlaw-2810	837	3	columbia	ORG
taxlaw-2810	838	1	july 2010	DATE
taxlaw-2810	839	1	121	CARDINAL
taxlaw-2810	839	2	two	CARDINAL
taxlaw-2810	839	3	1	CARDINAL
taxlaw-2810	839	4	2	CARDINAL
taxlaw-2810	841	1	first	ORDINAL
taxlaw-2810	842	1	irs	ORG
taxlaw-2810	843	1	122	CARDINAL
taxlaw-2810	844	1	irs	ORG
taxlaw-2810	845	1	123	CARDINAL
taxlaw-2810	847	1	second	ORDINAL
taxlaw-2810	849	1	124	CARDINAL
taxlaw-2810	851	1	section 162(f	LAW
taxlaw-2810	852	1	125	CARDINAL
taxlaw-2810	852	2	121	CARDINAL
taxlaw-2810	852	3	25.2.2.9.2(3	CARDINAL
taxlaw-2810	852	4	10)-(11	ORDINAL
taxlaw-2810	852	5	june 18, 2010	DATE
taxlaw-2810	853	1	122 i.r.c	QUANTITY
taxlaw-2810	854	1	6331	DATE
taxlaw-2810	854	2	2006	DATE
taxlaw-2810	855	1	123	CARDINAL
taxlaw-2810	856	1	6901(a)(1)(a)(i	CARDINAL
taxlaw-2810	856	2	2006	DATE
taxlaw-2810	857	1	saltzman	ORG
taxlaw-2810	857	2	supra	PERSON
taxlaw-2810	857	3	104	CARDINAL
taxlaw-2810	857	4	17.01	CARDINAL
taxlaw-2810	858	1	124	CARDINAL
taxlaw-2810	859	1	69-581	CARDINAL
taxlaw-2810	859	2	1969-2	DATE
taxlaw-2810	861	1	69-547	CARDINAL
taxlaw-2810	861	2	1969-2	DATE
taxlaw-2810	864	1	77	CARDINAL
taxlaw-2810	864	2	july 20, 1977	DATE
taxlaw-2810	864	3	william c. atwater & co.	PERSON
taxlaw-2810	865	1	comm’r	CARDINAL
taxlaw-2810	865	2	10	CARDINAL
taxlaw-2810	865	3	218	CARDINAL
taxlaw-2810	865	4	244	CARDINAL
taxlaw-2810	865	5	1948	DATE
taxlaw-2810	869	1	80	CARDINAL
taxlaw-2810	869	2	1980-2	DATE
taxlaw-2810	869	3	57	DATE
taxlaw-2810	869	4	58	DATE
taxlaw-2810	869	5	125	CARDINAL
taxlaw-2810	870	1	2006	DATE
taxlaw-2810	872	1	1975	DATE
taxlaw-2810	873	1	2012	DATE
taxlaw-2810	873	2	141	CARDINAL
taxlaw-2810	874	1	126	CARDINAL
taxlaw-2810	876	1	127	CARDINAL
taxlaw-2810	877	1	128	CARDINAL
taxlaw-2810	878	1	129	CARDINAL
taxlaw-2810	880	1	130	CARDINAL
taxlaw-2810	881	1	irs	ORG
taxlaw-2810	881	2	qui tam	ORG
taxlaw-2810	884	1	fca	ORG
taxlaw-2810	886	1	131	CARDINAL
taxlaw-2810	886	2	1	CARDINAL
taxlaw-2810	889	1	132	CARDINAL
taxlaw-2810	890	1	two	CARDINAL
taxlaw-2810	893	1	126	CARDINAL
taxlaw-2810	893	2	s. pac	PERSON
taxlaw-2810	896	1	comm’r	CARDINAL
taxlaw-2810	896	2	75	CARDINAL
taxlaw-2810	896	3	497	CARDINAL
taxlaw-2810	896	4	650-52	CARDINAL
taxlaw-2810	896	5	1980	DATE
taxlaw-2810	898	1	f. philip manns	PERSON
taxlaw-2810	898	2	jr.	PERSON
taxlaw-2810	898	3	section 162(f	ORG
taxlaw-2810	898	4	13	CARDINAL
taxlaw-2810	898	5	271	CARDINAL
taxlaw-2810	898	6	276	CARDINAL
taxlaw-2810	898	7	1993	DATE
taxlaw-2810	899	1	127	CARDINAL
taxlaw-2810	901	1	1.162-21(b)(1)(ii	CARDINAL
taxlaw-2810	901	2	1975	DATE
taxlaw-2810	902	1	128	CARDINAL
taxlaw-2810	904	1	1975	DATE
taxlaw-2810	905	1	129	CARDINAL
taxlaw-2810	907	1	1975	DATE
taxlaw-2810	908	1	130	CARDINAL
taxlaw-2810	910	1	2007-0015	DATE
taxlaw-2810	910	2	5-9	CARDINAL
taxlaw-2810	910	3	july 12, 2007	DATE
taxlaw-2810	911	1	132	CARDINAL
taxlaw-2810	913	1	1.162–21(b)(1)(ii	CARDINAL
taxlaw-2810	914	1	142	CARDINAL
taxlaw-2810	914	2	[vol.3:113 vi.	PERSON
taxlaw-2810	915	1	qui tam tax fraud action	ORG
taxlaw-2810	916	1	two	CARDINAL
taxlaw-2810	918	1	unions	ORG
taxlaw-2810	922	1	2012	DATE
taxlaw-2810	922	2	143	CARDINAL
taxlaw-2810	922	3	appendix	NORP
taxlaw-2810	924	1	yaniv	ORG
taxlaw-2810	924	2	2001	DATE
taxlaw-2810	926	1	r.	NORP
taxlaw-2810	926	2	0	CARDINAL
taxlaw-2810	932	1	1	CARDINAL