id	sid	eid	entity	type
taxlaw-2812	1	1	jonathan p. schneller	PERSON
taxlaw-2812	2	1	adam s. chilton ** joshua l. boehm	PERSON
taxlaw-2812	3	1	u.s.	GPE
taxlaw-2812	3	2	twenty-four million	MONEY
taxlaw-2812	3	3	americans	NORP
taxlaw-2812	3	4	$60 billion	MONEY
taxlaw-2812	3	5	2009	DATE
taxlaw-2812	4	1	americans	NORP
taxlaw-2812	4	2	nearly $6,000	MONEY
taxlaw-2812	4	3	each year	DATE
taxlaw-2812	5	1	the past two decades	DATE
taxlaw-2812	7	1	irs	ORG
taxlaw-2812	9	1	irs	ORG
taxlaw-2812	10	1	first	ORDINAL
taxlaw-2812	10	2	americans	NORP
taxlaw-2812	10	3	irs	ORG
taxlaw-2812	11	1	irs	ORG
taxlaw-2812	12	1	irs	ORG
taxlaw-2812	13	1	irs	ORG
taxlaw-2812	15	1	elena kagan	PERSON
taxlaw-2812	15	2	u.s. supreme court	ORG
taxlaw-2812	16	1	harvard university department of government	ORG
taxlaw-2812	17	1	harvard law school	ORG
taxlaw-2812	17	2	2012	DATE
taxlaw-2812	18	1	jeanne charn	PERSON
taxlaw-2812	18	2	harvard law school	ORG
taxlaw-2812	18	3	martha minow	PERSON
taxlaw-2812	18	4	harvard law school	ORG
taxlaw-2812	18	5	iowa	GPE
taxlaw-2812	18	6	james j. sandman	PERSON
taxlaw-2812	19	1	2012	DATE
taxlaw-2812	19	2	177	CARDINAL
taxlaw-2812	19	3	178 ii	QUANTITY
taxlaw-2812	20	1	179	CARDINAL
taxlaw-2812	20	2	179	CARDINAL
taxlaw-2812	21	1	181	CARDINAL
taxlaw-2812	22	1	186 1	CARDINAL
taxlaw-2812	22	2	187 2	CARDINAL
taxlaw-2812	23	1	irs	ORG
taxlaw-2812	24	1	187 3	CARDINAL
taxlaw-2812	24	2	191 iii	QUANTITY
taxlaw-2812	25	1	irs	ORG
taxlaw-2812	25	2	america	GPE
taxlaw-2812	26	1	194	CARDINAL
taxlaw-2812	26	2	a.	PERSON
taxlaw-2812	26	3	irs	ORG
taxlaw-2812	26	4	195	CARDINAL
taxlaw-2812	26	5	197	CARDINAL
taxlaw-2812	26	6	198	CARDINAL
taxlaw-2812	26	7	d.	NORP
taxlaw-2812	26	8	200	CARDINAL
taxlaw-2812	27	1	202	CARDINAL
taxlaw-2812	28	1	congress	ORG
taxlaw-2812	28	2	203	CARDINAL
taxlaw-2812	28	3	204	CARDINAL
taxlaw-2812	28	4	208	CARDINAL
taxlaw-2812	29	1	209	CARDINAL
taxlaw-2812	29	2	211	CARDINAL
taxlaw-2812	29	3	214	CARDINAL
taxlaw-2812	29	4	178	CARDINAL
taxlaw-2812	29	5	i. introduction	PERSON
taxlaw-2812	29	6	1997	DATE
taxlaw-2812	29	7	william	PERSON
taxlaw-2812	29	8	mary	PERSON
taxlaw-2812	29	9	christopher howard	PERSON
taxlaw-2812	30	1	1	CARDINAL
taxlaw-2812	31	1	howard	PERSON
taxlaw-2812	31	2	american	NORP
taxlaw-2812	32	1	2	CARDINAL
taxlaw-2812	33	1	one	CARDINAL
taxlaw-2812	33	2	howard	ORG
taxlaw-2812	34	1	the mid-1990s	DATE
taxlaw-2812	34	2	american	NORP
taxlaw-2812	35	1	annual	DATE
taxlaw-2812	37	1	1995	DATE
taxlaw-2812	37	2	anne alstott	PERSON
taxlaw-2812	38	1	3	CARDINAL
taxlaw-2812	39	1	4	CARDINAL
taxlaw-2812	41	1	two	CARDINAL
taxlaw-2812	42	1	first	ORDINAL
taxlaw-2812	45	1	irs	ORG
taxlaw-2812	46	1	5	CARDINAL
taxlaw-2812	47	1	second	ORDINAL
taxlaw-2812	47	2	american	NORP
taxlaw-2812	48	1	1	CARDINAL
taxlaw-2812	48	2	christopher howard	PERSON
taxlaw-2812	48	3	1997	DATE
taxlaw-2812	49	1	2	CARDINAL
taxlaw-2812	49	2	3	CARDINAL
taxlaw-2812	49	3	approximately $400 billion	MONEY
taxlaw-2812	49	4	1995	DATE
taxlaw-2812	50	1	3	CARDINAL
taxlaw-2812	50	2	anne l. alstott	PERSON
taxlaw-2812	50	3	108	CARDINAL
taxlaw-2812	51	1	l. rev	PERSON
taxlaw-2812	51	2	533	CARDINAL
taxlaw-2812	51	3	535	CARDINAL
taxlaw-2812	51	4	1995	DATE
taxlaw-2812	52	1	4	CARDINAL
taxlaw-2812	52	2	leslie book	PERSON
taxlaw-2812	52	3	irs	ORG
taxlaw-2812	52	4	81	CARDINAL
taxlaw-2812	53	1	l. rev	PERSON
taxlaw-2812	54	1	351	CARDINAL
taxlaw-2812	54	2	2002	DATE
taxlaw-2812	54	3	george k. yin et al	PERSON
taxlaw-2812	54	4	11	CARDINAL
taxlaw-2812	55	1	j. tax pol	PERSON
taxlaw-2812	56	1	225	CARDINAL
taxlaw-2812	56	2	1994	DATE
taxlaw-2812	57	1	5	CARDINAL
taxlaw-2812	57	2	bryan t. camp	PERSON
taxlaw-2812	57	3	84	CARDINAL
taxlaw-2812	58	1	l.j. 57	ORG
taxlaw-2812	58	2	105	CARDINAL
taxlaw-2812	58	3	2009	DATE
taxlaw-2812	59	1	2012	DATE
taxlaw-2812	59	2	179	CARDINAL
taxlaw-2812	60	1	orange county’s	GPE
taxlaw-2812	61	1	6	CARDINAL
taxlaw-2812	63	1	american	NORP
taxlaw-2812	64	1	four	CARDINAL
taxlaw-2812	66	1	irs	ORG
taxlaw-2812	67	1	congress	ORG
taxlaw-2812	72	1	three	CARDINAL
taxlaw-2812	73	1	first	ORDINAL
taxlaw-2812	75	1	second	ORDINAL
taxlaw-2812	77	1	third	ORDINAL
taxlaw-2812	77	2	irs	ORG
taxlaw-2812	79	1	1975	DATE
taxlaw-2812	80	1	7	CARDINAL
taxlaw-2812	82	1	6	CARDINAL
taxlaw-2812	83	1	7	CARDINAL
taxlaw-2812	83	2	dennis j. ventry	PERSON
taxlaw-2812	83	3	jr.	PERSON
taxlaw-2812	83	4	america	GPE
taxlaw-2812	83	5	15,	PERCENT
taxlaw-2812	83	6	25	DATE
taxlaw-2812	83	7	bruce d. meyer & douglas holtz-eakin	ORG
taxlaw-2812	83	8	2001	DATE
taxlaw-2812	84	1	180	CARDINAL
taxlaw-2812	84	2	annually	DATE
taxlaw-2812	84	3	several years in the mid-1970s	DATE
taxlaw-2812	84	4	american	NORP
taxlaw-2812	85	1	8	CARDINAL
taxlaw-2812	85	2	nyu	ORG
taxlaw-2812	85	3	lawrence	PERSON
taxlaw-2812	86	1	9	CARDINAL
taxlaw-2812	87	1	10	CARDINAL
taxlaw-2812	88	1	11	CARDINAL
taxlaw-2812	88	2	the late 1970s	DATE
taxlaw-2812	89	1	dennis ventry	PERSON
taxlaw-2812	89	2	the end of the 1970s	DATE
taxlaw-2812	90	1	americans	NORP
taxlaw-2812	91	1	12	CARDINAL
taxlaw-2812	91	2	1986	DATE
taxlaw-2812	91	3	13	CARDINAL
taxlaw-2812	91	4	1996	DATE
taxlaw-2812	91	5	the united states	GPE
taxlaw-2812	92	1	14	CARDINAL
taxlaw-2812	92	2	1994	DATE
taxlaw-2812	93	1	fiscal year 2009	DATE
taxlaw-2812	93	2	over $60 billion	MONEY
taxlaw-2812	93	3	under $25 billion	MONEY
taxlaw-2812	93	4	15	CARDINAL
taxlaw-2812	93	5	1980	DATE
taxlaw-2812	93	6	approximately $5 billion	MONEY
taxlaw-2812	93	7	approximately $18 billion	MONEY
taxlaw-2812	96	1	millions 8	CARDINAL
taxlaw-2812	96	2	25	CARDINAL
taxlaw-2812	96	3	9	CARDINAL
taxlaw-2812	96	4	lawrence m. mead	PERSON
taxlaw-2812	96	5	america	GPE
taxlaw-2812	96	6	1993	DATE
taxlaw-2812	96	7	american	NORP
taxlaw-2812	96	8	lawrence m. mead	PERSON
taxlaw-2812	96	9	1985	DATE
taxlaw-2812	97	1	brendon o’connor	PERSON
taxlaw-2812	97	2	american	NORP
taxlaw-2812	97	3	93-238	CARDINAL
taxlaw-2812	97	4	2004	DATE
taxlaw-2812	98	1	10	CARDINAL
taxlaw-2812	98	2	7	CARDINAL
taxlaw-2812	98	3	26	CARDINAL
taxlaw-2812	98	4	1979	DATE
taxlaw-2812	99	1	11	CARDINAL
taxlaw-2812	99	2	dennis j. ventry jr.	PERSON
taxlaw-2812	99	3	56	CARDINAL
taxlaw-2812	100	1	u. l. rev	PERSON
taxlaw-2812	100	2	1261	CARDINAL
taxlaw-2812	100	3	1266	DATE
taxlaw-2812	100	4	2007	DATE
taxlaw-2812	101	1	12	CARDINAL
taxlaw-2812	101	2	7	CARDINAL
taxlaw-2812	101	3	26	CARDINAL
taxlaw-2812	101	4	13	CARDINAL
taxlaw-2812	101	5	32-34	DATE
taxlaw-2812	102	1	14	CARDINAL
taxlaw-2812	103	1	34	CARDINAL
taxlaw-2812	103	2	15	CARDINAL
taxlaw-2812	103	3	brookings inst	PERSON
taxlaw-2812	103	4	july 12, 2011	DATE
taxlaw-2812	104	1	2012	DATE
taxlaw-2812	104	2	181	CARDINAL
taxlaw-2812	104	3	americans	NORP
taxlaw-2812	104	4	each year	DATE
taxlaw-2812	106	1	16	CARDINAL
taxlaw-2812	106	2	annual	DATE
taxlaw-2812	106	3	zero	CARDINAL
taxlaw-2812	107	1	17	CARDINAL
taxlaw-2812	107	2	zero	CARDINAL
taxlaw-2812	108	1	18	CARDINAL
taxlaw-2812	111	1	19	CARDINAL
taxlaw-2812	112	1	20	CARDINAL
taxlaw-2812	113	1	21	CARDINAL
taxlaw-2812	114	1	22	CARDINAL
taxlaw-2812	116	1	23	CARDINAL
taxlaw-2812	118	1	24	CARDINAL
taxlaw-2812	119	1	four	CARDINAL
taxlaw-2812	119	2	first	ORDINAL
taxlaw-2812	119	3	16	CARDINAL
taxlaw-2812	119	4	supra	PERSON
taxlaw-2812	119	5	3	CARDINAL
taxlaw-2812	119	6	535	CARDINAL
taxlaw-2812	121	1	17	CARDINAL
taxlaw-2812	121	2	l. batchelder et al.	PERSON
taxlaw-2812	121	3	3-4	CARDINAL
taxlaw-2812	121	4	brookings inst	PERSON
taxlaw-2812	122	1	156	CARDINAL
taxlaw-2812	122	2	aug. 2006	DATE
taxlaw-2812	122	3	more than one-third	CARDINAL
taxlaw-2812	122	4	american	NORP
taxlaw-2812	122	5	any given year	DATE
taxlaw-2812	123	1	18	CARDINAL
taxlaw-2812	124	1	19	CARDINAL
taxlaw-2812	124	2	11	CARDINAL
taxlaw-2812	124	3	1274-75	CARDINAL
taxlaw-2812	124	4	2006	DATE
taxlaw-2812	125	1	l. rev	PERSON
taxlaw-2812	125	2	1103	DATE
taxlaw-2812	125	3	1129	DATE
taxlaw-2812	125	4	lawrence zelenak	PERSON
taxlaw-2812	126	1	52	CARDINAL
taxlaw-2812	126	2	ucla l. rev	PERSON
taxlaw-2812	126	3	1867	DATE
taxlaw-2812	126	4	1869	DATE
taxlaw-2812	126	5	2005	DATE
taxlaw-2812	127	1	20	CARDINAL
taxlaw-2812	127	2	4	CARDINAL
taxlaw-2812	127	3	361-63	CARDINAL
taxlaw-2812	128	1	21	CARDINAL
taxlaw-2812	129	1	32(b	DATE
taxlaw-2812	129	2	2006	DATE
taxlaw-2812	130	1	22	CARDINAL
taxlaw-2812	130	2	4	CARDINAL
taxlaw-2812	130	3	362	CARDINAL
taxlaw-2812	131	1	23	CARDINAL
taxlaw-2812	132	1	32(b)(1)(a)-(b	WORK_OF_ART
taxlaw-2812	132	2	2006	DATE
taxlaw-2812	133	1	24	CARDINAL
taxlaw-2812	133	2	4	CARDINAL
taxlaw-2812	133	3	362	CARDINAL
taxlaw-2812	133	4	182	CARDINAL
taxlaw-2812	134	1	second	ORDINAL
taxlaw-2812	134	2	third	ORDINAL
taxlaw-2812	134	3	fourth	ORDINAL
taxlaw-2812	137	1	first	ORDINAL
taxlaw-2812	138	1	25 one	CARDINAL
taxlaw-2812	138	2	eighty-nine percent	PERCENT
taxlaw-2812	139	1	26	CARDINAL
taxlaw-2812	140	1	seventy percent	PERCENT
taxlaw-2812	141	1	27	CARDINAL
taxlaw-2812	142	1	28	CARDINAL
taxlaw-2812	144	1	29	CARDINAL
taxlaw-2812	145	1	30 second	TIME
taxlaw-2812	146	1	31	CARDINAL
taxlaw-2812	147	1	annual	DATE
taxlaw-2812	148	1	32	CARDINAL
taxlaw-2812	151	1	irs	ORG
taxlaw-2812	151	2	25	CARDINAL
taxlaw-2812	152	1	jeffrey b. liebman	PERSON
taxlaw-2812	152	2	4	CARDINAL
taxlaw-2812	153	1	j. 1165	PERSON
taxlaw-2812	153	2	1183	CARDINAL
taxlaw-2812	153	3	2000	DATE
taxlaw-2812	154	1	26	CARDINAL
taxlaw-2812	154	2	11	CARDINAL
taxlaw-2812	154	3	1265	CARDINAL
taxlaw-2812	155	1	27	CARDINAL
taxlaw-2812	155	2	david a. weisbach	PERSON
taxlaw-2812	155	3	jacob nussim	PERSON
taxlaw-2812	155	4	113	CARDINAL
taxlaw-2812	155	5	1010	DATE
taxlaw-2812	155	6	2004	DATE
taxlaw-2812	157	1	29	CARDINAL
taxlaw-2812	157	2	19	CARDINAL
taxlaw-2812	157	3	1915	DATE
taxlaw-2812	158	1	30	CARDINAL
taxlaw-2812	159	1	tanf	ORG
taxlaw-2812	160	1	noah d. zatz	PERSON
taxlaw-2812	160	2	54	CARDINAL
taxlaw-2812	160	3	ucla l. rev	PERSON
taxlaw-2812	160	4	373	CARDINAL
taxlaw-2812	160	5	376	DATE
taxlaw-2812	160	6	2006	DATE
taxlaw-2812	161	1	31	CARDINAL
taxlaw-2812	161	2	supra	PERSON
taxlaw-2812	161	3	3	CARDINAL
taxlaw-2812	161	4	534	CARDINAL
taxlaw-2812	162	1	32	CARDINAL
taxlaw-2812	162	2	janet holtzblatt	PERSON
taxlaw-2812	162	3	93	CARDINAL
taxlaw-2812	163	1	ann.	PERSON
taxlaw-2812	164	1	116	CARDINAL
taxlaw-2812	164	2	119	CARDINAL
taxlaw-2812	164	3	2000	DATE
taxlaw-2812	167	1	over 40%	PERCENT
taxlaw-2812	167	2	two	CARDINAL
taxlaw-2812	168	1	2012	DATE
taxlaw-2812	169	1	183	CARDINAL
taxlaw-2812	169	2	1-2%	PERCENT
taxlaw-2812	170	1	33	CARDINAL
taxlaw-2812	170	2	ten percent	PERCENT
taxlaw-2812	170	3	roughly 20-25%	CARDINAL
taxlaw-2812	171	1	34 third	CARDINAL
taxlaw-2812	172	1	35	CARDINAL
taxlaw-2812	174	1	36	CARDINAL
taxlaw-2812	175	1	37	CARDINAL
taxlaw-2812	175	2	congress	ORG
taxlaw-2812	176	1	annually	DATE
taxlaw-2812	176	2	congress	ORG
taxlaw-2812	178	1	38	CARDINAL
taxlaw-2812	180	1	irs	ORG
taxlaw-2812	180	2	between $9.6 billion and $11.4 billion	MONEY
taxlaw-2812	180	3	approximately a quarter	DATE
taxlaw-2812	180	4	$41.3 billion	MONEY
taxlaw-2812	180	5	that year	DATE
taxlaw-2812	181	1	39	CARDINAL
taxlaw-2812	182	1	2002	DATE
taxlaw-2812	182	2	year 1999	DATE
taxlaw-2812	182	3	irs	ORG
taxlaw-2812	182	4	between $8.5 billion and $9.9 billion	MONEY
taxlaw-2812	182	5	between twenty-seven percent	CARDINAL
taxlaw-2812	182	6	thirty-two percent	PERCENT
taxlaw-2812	182	7	year	DATE
taxlaw-2812	183	1	40	CARDINAL
taxlaw-2812	184	1	as much as a third	CARDINAL
taxlaw-2812	184	2	33	CARDINAL
taxlaw-2812	184	3	19	CARDINAL
taxlaw-2812	184	4	1884	DATE
taxlaw-2812	185	1	34	CARDINAL
taxlaw-2812	186	1	1881-1882	DATE
taxlaw-2812	187	1	35	CARDINAL
taxlaw-2812	187	2	supra	PERSON
taxlaw-2812	187	3	3	CARDINAL
taxlaw-2812	187	4	534	CARDINAL
taxlaw-2812	187	5	nat’l	NORP
taxlaw-2812	187	6	2 2009	DATE
taxlaw-2812	187	7	ann.	PERSON
taxlaw-2812	189	1	75	CARDINAL
taxlaw-2812	189	2	78	DATE
taxlaw-2812	189	3	87	DATE
taxlaw-2812	189	4	2009	DATE
taxlaw-2812	190	1	36	CARDINAL
taxlaw-2812	190	2	28	CARDINAL
taxlaw-2812	190	3	1004	CARDINAL
taxlaw-2812	190	4	timothy m. smeeding et al	PERSON
taxlaw-2812	190	5	53	CARDINAL
taxlaw-2812	190	6	1187	CARDINAL
taxlaw-2812	190	7	1189	CARDINAL
taxlaw-2812	190	8	2000	DATE
taxlaw-2812	193	1	37	CARDINAL
taxlaw-2812	193	2	david leonhardt	PERSON
taxlaw-2812	193	3	47%	PERCENT
taxlaw-2812	195	1	n.y. times	ORG
taxlaw-2812	195	2	apr. 13, 2010	DATE
taxlaw-2812	195	3	americans	NORP
taxlaw-2812	196	1	38	CARDINAL
taxlaw-2812	196	2	jacob s. hacker	PERSON
taxlaw-2812	196	3	42-44	DATE
taxlaw-2812	197	1	39	CARDINAL
taxlaw-2812	197	2	michael r. phillips	PERSON
taxlaw-2812	197	3	gen.	PERSON
taxlaw-2812	197	4	nancy a. nakamura	PERSON
taxlaw-2812	198	1	1	CARDINAL
taxlaw-2812	198	2	dec. 31, 2008	DATE
taxlaw-2812	199	1	40	CARDINAL
taxlaw-2812	199	2	1999	DATE
taxlaw-2812	199	3	3 (2002	DATE
taxlaw-2812	200	1	184	CARDINAL
taxlaw-2812	200	2	columbia	ORG
taxlaw-2812	201	1	millions	CARDINAL
taxlaw-2812	202	1	forty-seven percent	PERCENT
taxlaw-2812	202	2	zero	CARDINAL
taxlaw-2812	202	3	the year	DATE
taxlaw-2812	203	1	41	CARDINAL
taxlaw-2812	205	1	42	CARDINAL
taxlaw-2812	206	1	1997	DATE
taxlaw-2812	206	2	the american institute of certified	ORG
taxlaw-2812	207	1	43	CARDINAL
taxlaw-2812	207	2	nine	CARDINAL
taxlaw-2812	208	1	44	CARDINAL
taxlaw-2812	208	2	aicpa	ORG
taxlaw-2812	208	3	congress	ORG
taxlaw-2812	208	4	irs	ORG
taxlaw-2812	211	1	1999	DATE
taxlaw-2812	211	2	about $2.1 billion	MONEY
taxlaw-2812	212	1	45	CARDINAL
taxlaw-2812	214	1	41	CARDINAL
taxlaw-2812	214	2	roberton williams	PERSON
taxlaw-2812	214	3	123	CARDINAL
taxlaw-2812	214	4	1583	DATE
taxlaw-2812	214	5	2009	DATE
taxlaw-2812	215	1	42	CARDINAL
taxlaw-2812	215	2	4	CARDINAL
taxlaw-2812	215	3	263	CARDINAL
taxlaw-2812	216	1	43	CARDINAL
taxlaw-2812	216	2	american institute of certified	ORG
taxlaw-2812	216	3	97	CARDINAL
taxlaw-2812	217	1	44	CARDINAL
taxlaw-2812	218	1	supra	PERSON
taxlaw-2812	218	2	40	CARDINAL
taxlaw-2812	220	1	2012	DATE
taxlaw-2812	220	2	185	CARDINAL
taxlaw-2812	221	1	46	CARDINAL
taxlaw-2812	221	2	tax year 2003	DATE
taxlaw-2812	221	3	seventy-one percent	PERCENT
taxlaw-2812	221	4	third	ORDINAL
taxlaw-2812	222	1	47	CARDINAL
taxlaw-2812	223	1	48	CARDINAL
taxlaw-2812	224	1	49	CARDINAL
taxlaw-2812	225	1	50	CARDINAL
taxlaw-2812	225	2	irs	ORG
taxlaw-2812	226	1	51	CARDINAL
taxlaw-2812	226	2	irs	ORG
taxlaw-2812	226	3	september 2010	DATE
taxlaw-2812	227	1	52	CARDINAL
taxlaw-2812	227	2	irs	ORG
taxlaw-2812	228	1	irs	ORG
taxlaw-2812	228	2	under $50,000	MONEY
taxlaw-2812	229	1	53	DATE
taxlaw-2812	230	1	first	ORDINAL
taxlaw-2812	232	1	second	ORDINAL
taxlaw-2812	233	1	46	DATE
taxlaw-2812	233	2	stephen d. holt	PERSON
taxlaw-2812	233	3	6	CARDINAL
taxlaw-2812	236	1	l.j. 183	PERSON
taxlaw-2812	236	2	199	CARDINAL
taxlaw-2812	236	3	2007	DATE
taxlaw-2812	238	1	47	CARDINAL
taxlaw-2812	238	2	199	CARDINAL
taxlaw-2812	239	1	48	CARDINAL
taxlaw-2812	239	2	janet spragens & nina olson	ORG
taxlaw-2812	239	3	88	CARDINAL
taxlaw-2812	239	4	1525	CARDINAL
taxlaw-2812	239	5	1526	CARDINAL
taxlaw-2812	239	6	2000	DATE
taxlaw-2812	239	7	supra	PERSON
taxlaw-2812	239	8	46	DATE
taxlaw-2812	239	9	200	CARDINAL
taxlaw-2812	239	10	49	CARDINAL
taxlaw-2812	239	11	holt	PERSON
taxlaw-2812	239	12	supra	PERSON
taxlaw-2812	239	13	46	DATE
taxlaw-2812	239	14	201	CARDINAL
taxlaw-2812	239	15	50	CARDINAL
taxlaw-2812	239	16	59	CARDINAL
taxlaw-2812	239	17	w. res	PERSON
taxlaw-2812	240	1	l. rev	PERSON
taxlaw-2812	240	2	351	CARDINAL
taxlaw-2812	240	3	368	CARDINAL
taxlaw-2812	240	4	2009	DATE
taxlaw-2812	241	1	51	CARDINAL
taxlaw-2812	241	2	spragens & olson	ORG
taxlaw-2812	241	3	supra	PERSON
taxlaw-2812	241	4	48	DATE
taxlaw-2812	241	5	1526	CARDINAL
taxlaw-2812	242	1	52	CARDINAL
taxlaw-2812	242	2	75	CARDINAL
taxlaw-2812	244	1	60309	DATE
taxlaw-2812	244	2	sept. 30, 2010	DATE
taxlaw-2812	245	1	26	CARDINAL
taxlaw-2812	246	1	1	CARDINAL
taxlaw-2812	246	2	602	CARDINAL
taxlaw-2812	247	1	53	CARDINAL
taxlaw-2812	247	2	http://www.irs.gov/individuals/article/0,,id=107626,00.html	GPE
taxlaw-2812	247	3	feb. 3, 2012	DATE
taxlaw-2812	248	1	186	CARDINAL
taxlaw-2812	248	2	columbia	ORG
taxlaw-2812	249	1	hundreds of dollars	MONEY
taxlaw-2812	250	1	54	DATE
taxlaw-2812	250	2	irs	ORG
taxlaw-2812	250	3	irs	ORG
taxlaw-2812	250	4	united states tax courts	ORG
taxlaw-2812	251	1	55	CARDINAL
taxlaw-2812	252	1	56	CARDINAL
taxlaw-2812	254	1	57	CARDINAL
taxlaw-2812	254	2	irs	ORG
taxlaw-2812	256	1	irs	ORG
taxlaw-2812	257	1	58 two	CARDINAL
taxlaw-2812	258	1	first	ORDINAL
taxlaw-2812	258	2	irs	ORG
taxlaw-2812	259	1	second	ORDINAL
taxlaw-2812	259	2	irs	ORG
taxlaw-2812	260	1	irs	ORG
taxlaw-2812	261	1	the mid-1990s	DATE
taxlaw-2812	261	2	irs	ORG
taxlaw-2812	262	1	59	CARDINAL
taxlaw-2812	262	2	2004	DATE
taxlaw-2812	262	3	1.76	CARDINAL
taxlaw-2812	262	4	over $100,000	MONEY
taxlaw-2812	262	5	2005	DATE
taxlaw-2812	262	6	forty-three percent	PERCENT
taxlaw-2812	262	7	irs	ORG
taxlaw-2812	263	1	60 54	CARDINAL
taxlaw-2812	263	2	cedar rapids	GPE
taxlaw-2812	263	3	iowa	GPE
taxlaw-2812	263	4	175	MONEY
taxlaw-2812	263	5	an additional $125	MONEY
taxlaw-2812	264	1	aug. 30, 2011	DATE
taxlaw-2812	265	1	55	CARDINAL
taxlaw-2812	266	1	6211-6216	DATE
taxlaw-2812	266	2	2006	DATE
taxlaw-2812	267	1	56	CARDINAL
taxlaw-2812	267	2	bryan t. camp	PERSON
taxlaw-2812	267	3	84	CARDINAL
taxlaw-2812	268	1	l.j. 57	ORG
taxlaw-2812	268	2	105	CARDINAL
taxlaw-2812	268	3	2009	DATE
taxlaw-2812	269	1	57	CARDINAL
taxlaw-2812	269	2	4	CARDINAL
taxlaw-2812	269	3	352	CARDINAL
taxlaw-2812	270	1	58	CARDINAL
taxlaw-2812	270	2	56	CARDINAL
taxlaw-2812	270	3	59	CARDINAL
taxlaw-2812	270	4	janet holtzblatt &	ORG
taxlaw-2812	270	5	janet mccubbin	PERSON
taxlaw-2812	270	6	148	CARDINAL
taxlaw-2812	270	7	159	CARDINAL
taxlaw-2812	270	8	henry j. aaron & joel slemrod	ORG
taxlaw-2812	270	9	2004	DATE
taxlaw-2812	271	1	60	CARDINAL
taxlaw-2812	272	1	1988	DATE
taxlaw-2812	272	2	1040a	ORG
taxlaw-2812	272	3	2012	DATE
taxlaw-2812	272	4	187	CARDINAL
taxlaw-2812	272	5	first	ORDINAL
taxlaw-2812	275	1	1	CARDINAL
taxlaw-2812	277	1	61	CARDINAL
taxlaw-2812	277	2	1995	DATE
taxlaw-2812	277	3	william roth	PERSON
taxlaw-2812	278	1	62	CARDINAL
taxlaw-2812	278	2	congress	ORG
taxlaw-2812	279	1	63	CARDINAL
taxlaw-2812	279	2	2003	DATE
taxlaw-2812	279	3	less than $25,000	MONEY
taxlaw-2812	279	4	more than $100,000	MONEY
taxlaw-2812	280	1	64	CARDINAL
taxlaw-2812	280	2	one-third	CARDINAL
taxlaw-2812	280	3	irs	ORG
taxlaw-2812	280	4	2.1%	PERCENT
taxlaw-2812	280	5	fiscal year 2008	DATE
taxlaw-2812	281	1	65	CARDINAL
taxlaw-2812	281	2	congress	ORG
taxlaw-2812	281	3	approximately $150 million	MONEY
taxlaw-2812	281	4	annually	DATE
taxlaw-2812	281	5	recent years	DATE
taxlaw-2812	282	1	66	CARDINAL
taxlaw-2812	283	1	irs	ORG
taxlaw-2812	283	2	ten years	DATE
taxlaw-2812	283	3	two years	DATE
taxlaw-2812	284	1	67	CARDINAL
taxlaw-2812	285	1	congress	ORG
taxlaw-2812	286	1	68 2	CARDINAL
taxlaw-2812	286	2	irs	ORG
taxlaw-2812	286	3	irs	ORG
taxlaw-2812	287	1	irs	ORG
taxlaw-2812	287	2	25,000	MONEY
taxlaw-2812	287	3	1.03%	PERCENT
taxlaw-2812	287	4	1.57%	PERCENT
taxlaw-2812	288	1	2000	DATE
taxlaw-2812	288	2	0.49%	PERCENT
taxlaw-2812	288	3	0.6%	PERCENT
taxlaw-2812	288	4	1040a	ORG
taxlaw-2812	288	5	under $25,000	MONEY
taxlaw-2812	288	6	1.4%	PERCENT
taxlaw-2812	289	1	supra	PERSON
taxlaw-2812	289	2	46	DATE
taxlaw-2812	289	3	190-91	CARDINAL
taxlaw-2812	290	1	61	CARDINAL
taxlaw-2812	290	2	19	CARDINAL
taxlaw-2812	290	3	1105-07	DATE
taxlaw-2812	291	1	62	CARDINAL
taxlaw-2812	291	2	dana milbank	PERSON
taxlaw-2812	291	3	republican	NORP
taxlaw-2812	291	4	two	CARDINAL
taxlaw-2812	291	5	wall st	PERSON
taxlaw-2812	291	6	j.	GPE
taxlaw-2812	291	7	aug. 16, 1995	DATE
taxlaw-2812	291	8	a12	CARDINAL
taxlaw-2812	292	1	63	CARDINAL
taxlaw-2812	292	2	leslie book	PERSON
taxlaw-2812	292	3	one	CARDINAL
taxlaw-2812	292	4	51	CARDINAL
taxlaw-2812	292	5	kan	ORG
taxlaw-2812	293	1	l. rev	PERSON
taxlaw-2812	293	2	1145	CARDINAL
taxlaw-2812	293	3	1152	DATE
taxlaw-2812	293	4	2003	DATE
taxlaw-2812	294	1	64	CARDINAL
taxlaw-2812	295	1	1158	CARDINAL
taxlaw-2812	296	1	65	CARDINAL
taxlaw-2812	296	2	1 2009	DATE
taxlaw-2812	296	3	ann.	PERSON
taxlaw-2812	298	1	110	CARDINAL
taxlaw-2812	298	2	114	CARDINAL
taxlaw-2812	298	3	2009	DATE
taxlaw-2812	299	1	66	CARDINAL
taxlaw-2812	299	2	4	CARDINAL
taxlaw-2812	299	3	418	CARDINAL
taxlaw-2812	300	1	67	CARDINAL
taxlaw-2812	300	2	holt	PERSON
taxlaw-2812	300	3	supra	PERSON
taxlaw-2812	300	4	46	DATE
taxlaw-2812	300	5	194	CARDINAL
taxlaw-2812	300	6	68	CARDINAL
taxlaw-2812	300	7	supra	PERSON
taxlaw-2812	300	8	63	CARDINAL
taxlaw-2812	300	9	1146	CARDINAL
taxlaw-2812	301	1	188	CARDINAL
taxlaw-2812	301	2	columbia	ORG
taxlaw-2812	302	1	2007	DATE
taxlaw-2812	302	2	irs	ORG
taxlaw-2812	302	3	forty-three percent	PERCENT
taxlaw-2812	302	4	ninety-six percent	PERCENT
taxlaw-2812	303	1	69	CARDINAL
taxlaw-2812	303	2	irs	ORG
taxlaw-2812	303	3	irs	ORG
taxlaw-2812	304	1	ei[t]c	PERSON
taxlaw-2812	304	2	irs	ORG
taxlaw-2812	305	1	70	DATE
taxlaw-2812	305	2	irs	ORG
taxlaw-2812	306	1	71	CARDINAL
taxlaw-2812	307	1	72	DATE
taxlaw-2812	309	1	first	ORDINAL
taxlaw-2812	310	1	73	CARDINAL
taxlaw-2812	312	1	74	CARDINAL
taxlaw-2812	312	2	irs	ORG
taxlaw-2812	312	3	irs	ORG
taxlaw-2812	313	1	75	CARDINAL
taxlaw-2812	313	2	irs	ORG
taxlaw-2812	314	1	76	CARDINAL
taxlaw-2812	314	2	months	DATE
taxlaw-2812	316	1	irs	ORG
taxlaw-2812	318	1	69	CARDINAL
taxlaw-2812	318	2	nat’l	NORP
taxlaw-2812	318	3	irs	ORG
taxlaw-2812	319	1	1 2009	DATE
taxlaw-2812	319	2	ann.	PERSON
taxlaw-2812	320	1	158	CARDINAL
taxlaw-2812	320	2	160	CARDINAL
taxlaw-2812	320	3	2009	DATE
taxlaw-2812	321	1	70	CARDINAL
taxlaw-2812	321	2	irs	ORG
taxlaw-2812	322	1	2 2007	DATE
taxlaw-2812	322	2	ann.	PERSON
taxlaw-2812	323	1	94	CARDINAL
taxlaw-2812	323	2	108	CARDINAL
taxlaw-2812	323	3	2007	DATE
taxlaw-2812	324	1	71	CARDINAL
taxlaw-2812	324	2	holt	PERSON
taxlaw-2812	324	3	supra	PERSON
taxlaw-2812	324	4	46	DATE
taxlaw-2812	324	5	191	CARDINAL
taxlaw-2812	325	1	72	DATE
taxlaw-2812	325	2	4	CARDINAL
taxlaw-2812	325	3	393	CARDINAL
taxlaw-2812	326	1	74	CARDINAL
taxlaw-2812	326	2	395	CARDINAL
taxlaw-2812	327	1	75	CARDINAL
taxlaw-2812	328	1	394	CARDINAL
taxlaw-2812	330	1	395	CARDINAL
taxlaw-2812	331	1	78	CARDINAL
taxlaw-2812	332	1	189	CARDINAL
taxlaw-2812	333	1	79	CARDINAL
taxlaw-2812	335	1	80	CARDINAL
taxlaw-2812	335	2	irs	ORG
taxlaw-2812	336	1	one	CARDINAL
taxlaw-2812	336	2	roughly half	CARDINAL
taxlaw-2812	336	3	irs	ORG
taxlaw-2812	337	1	81	CARDINAL
taxlaw-2812	337	2	more than half	CARDINAL
taxlaw-2812	337	3	nearly half	CARDINAL
taxlaw-2812	337	4	first	ORDINAL
taxlaw-2812	338	1	82	CARDINAL
taxlaw-2812	338	2	irs	ORG
taxlaw-2812	339	1	83	CARDINAL
taxlaw-2812	339	2	english	LANGUAGE
taxlaw-2812	339	3	english	LANGUAGE
taxlaw-2812	339	4	second	ORDINAL
taxlaw-2812	340	1	84	CARDINAL
taxlaw-2812	340	2	1990	DATE
taxlaw-2812	341	1	85	CARDINAL
taxlaw-2812	342	1	irs	ORG
taxlaw-2812	344	1	86	CARDINAL
taxlaw-2812	345	1	87	CARDINAL
taxlaw-2812	347	1	irs	ORG
taxlaw-2812	347	2	irs	ORG
taxlaw-2812	348	1	89 79	CARDINAL
taxlaw-2812	348	2	nat’l taxpayer	ORG
taxlaw-2812	348	3	supra	PERSON
taxlaw-2812	348	4	65	CARDINAL
taxlaw-2812	348	5	114	CARDINAL
taxlaw-2812	348	6	80	CARDINAL
taxlaw-2812	348	7	4	CARDINAL
taxlaw-2812	348	8	399	CARDINAL
taxlaw-2812	349	1	81	CARDINAL
taxlaw-2812	349	2	69	CARDINAL
taxlaw-2812	349	3	160	CARDINAL
taxlaw-2812	349	4	82	CARDINAL
taxlaw-2812	349	5	70	CARDINAL
taxlaw-2812	349	6	95	CARDINAL
taxlaw-2812	349	7	83	CARDINAL
taxlaw-2812	349	8	nat’l	NORP
taxlaw-2812	349	9	supra	PERSON
taxlaw-2812	349	10	65	CARDINAL
taxlaw-2812	349	11	130	CARDINAL
taxlaw-2812	350	1	84	CARDINAL
taxlaw-2812	350	2	4	CARDINAL
taxlaw-2812	350	3	394	CARDINAL
taxlaw-2812	350	4	397	CARDINAL
taxlaw-2812	351	1	86	CARDINAL
taxlaw-2812	352	1	spragens & olson	ORG
taxlaw-2812	352	2	supra	PERSON
taxlaw-2812	352	3	48	DATE
taxlaw-2812	352	4	1526	CARDINAL
taxlaw-2812	355	1	190	CARDINAL
taxlaw-2812	355	2	irs	ORG
taxlaw-2812	356	1	irs	ORG
taxlaw-2812	357	1	90	CARDINAL
taxlaw-2812	358	1	2007	DATE
taxlaw-2812	358	2	more than half	CARDINAL
taxlaw-2812	358	3	irs	ORG
taxlaw-2812	359	1	91	CARDINAL
taxlaw-2812	360	1	more than half	CARDINAL
taxlaw-2812	360	2	irs	ORG
taxlaw-2812	360	3	a month	DATE
taxlaw-2812	361	1	congress	ORG
taxlaw-2812	361	2	2001	DATE
taxlaw-2812	361	3	nina olson	PERSON
taxlaw-2812	361	4	irs	ORG
taxlaw-2812	361	5	ei[t]c	NORP
taxlaw-2812	361	6	ei[t]c	NORP
taxlaw-2812	362	1	irs	ORG
taxlaw-2812	362	2	u.s.	GPE
taxlaw-2812	363	1	eitc	ORG
taxlaw-2812	363	2	irs	ORG
taxlaw-2812	364	1	93	CARDINAL
taxlaw-2812	364	2	irs	ORG
taxlaw-2812	365	1	irs	ORG
taxlaw-2812	366	1	94	CARDINAL
taxlaw-2812	366	2	ninety days	DATE
taxlaw-2812	366	3	u.s.	GPE
taxlaw-2812	367	1	95	CARDINAL
taxlaw-2812	368	1	96	CARDINAL
taxlaw-2812	368	2	irs	ORG
taxlaw-2812	369	1	less than $50,000	MONEY
taxlaw-2812	369	2	a given tax year	DATE
taxlaw-2812	370	1	97	CARDINAL
taxlaw-2812	373	1	98	CARDINAL
taxlaw-2812	374	1	90	CARDINAL
taxlaw-2812	374	2	4	CARDINAL
taxlaw-2812	374	3	392	CARDINAL
taxlaw-2812	375	1	91	CARDINAL
taxlaw-2812	375	2	70	CARDINAL
taxlaw-2812	375	3	95	CARDINAL
taxlaw-2812	376	1	92	CARDINAL
taxlaw-2812	376	2	4	CARDINAL
taxlaw-2812	376	3	424	CARDINAL
taxlaw-2812	376	4	93	CARDINAL
taxlaw-2812	377	1	6211-6216	DATE
taxlaw-2812	377	2	2006	DATE
taxlaw-2812	378	1	94	CARDINAL
taxlaw-2812	379	1	6213	DATE
taxlaw-2812	380	1	95	CARDINAL
taxlaw-2812	381	1	michael i. saltzman	PERSON
taxlaw-2812	381	2	irs	ORG
taxlaw-2812	381	3	2d	DATE
taxlaw-2812	381	4	. 2002	DATE
taxlaw-2812	382	1	97	CARDINAL
taxlaw-2812	382	2	david m. richardson	PERSON
taxlaw-2812	382	3	jerome borison &	ORG
taxlaw-2812	382	4	steve johnson	PERSON
taxlaw-2812	382	5	222	CARDINAL
taxlaw-2812	382	6	2d	DATE
taxlaw-2812	383	1	. 2008	DATE
taxlaw-2812	384	1	98	CARDINAL
taxlaw-2812	384	2	u.s.	GPE
taxlaw-2812	384	3	r. 174(b	PERSON
taxlaw-2812	384	4	u.s.	GPE
taxlaw-2812	385	1	r. 173(c	PERSON
taxlaw-2812	387	1	2012	DATE
taxlaw-2812	387	2	191	CARDINAL
taxlaw-2812	388	1	99	CARDINAL
taxlaw-2812	389	1	barbara bezdek	PERSON
taxlaw-2812	389	2	baltimore	GPE
taxlaw-2812	391	1	100	CARDINAL
taxlaw-2812	391	2	lucie	ORG
taxlaw-2812	396	1	102	CARDINAL
taxlaw-2812	396	2	english	LANGUAGE
taxlaw-2812	396	3	103	CARDINAL
taxlaw-2812	397	1	104	CARDINAL
taxlaw-2812	398	1	3	CARDINAL
taxlaw-2812	398	2	irs	ORG
taxlaw-2812	399	1	105	CARDINAL
taxlaw-2812	399	2	the past few decades	DATE
taxlaw-2812	401	1	99	CARDINAL
taxlaw-2812	401	2	5	CARDINAL
taxlaw-2812	401	3	89	CARDINAL
taxlaw-2812	401	4	100	CARDINAL
taxlaw-2812	401	5	barbara bezdek	PERSON
taxlaw-2812	401	6	20	CARDINAL
taxlaw-2812	401	7	hofstra l. rev	PERSON
taxlaw-2812	401	8	533	CARDINAL
taxlaw-2812	401	9	588	CARDINAL
taxlaw-2812	401	10	1992	DATE
taxlaw-2812	402	1	101	CARDINAL
taxlaw-2812	402	2	lucie	ORG
taxlaw-2812	402	3	e. white	PERSON
taxlaw-2812	402	4	16	CARDINAL
taxlaw-2812	402	5	l. & soc.	ORG
taxlaw-2812	403	1	535	CARDINAL
taxlaw-2812	403	2	543	CARDINAL
taxlaw-2812	403	3	1987	DATE
taxlaw-2812	404	1	102	CARDINAL
taxlaw-2812	405	1	542-43	CARDINAL
taxlaw-2812	406	1	103	CARDINAL
taxlaw-2812	406	2	diaz v. comm’r	PERSON
taxlaw-2812	406	3	87	CARDINAL
taxlaw-2812	407	1	1420	CARDINAL
taxlaw-2812	408	1	baker v. comm’r	PERSON
taxlaw-2812	408	2	91	CARDINAL
taxlaw-2812	409	1	949	CARDINAL
taxlaw-2812	409	2	2006	DATE
taxlaw-2812	410	1	105	CARDINAL
taxlaw-2812	410	2	spragens & olson	ORG
taxlaw-2812	410	3	supra	PERSON
taxlaw-2812	410	4	48	DATE
taxlaw-2812	410	5	1525	CARDINAL
taxlaw-2812	411	1	192	CARDINAL
taxlaw-2812	411	2	columbia	ORG
taxlaw-2812	411	3	americans	NORP
taxlaw-2812	413	1	first	ORDINAL
taxlaw-2812	414	1	106	CARDINAL
taxlaw-2812	415	1	107	CARDINAL
taxlaw-2812	416	1	108	CARDINAL
taxlaw-2812	417	1	2004	DATE
taxlaw-2812	417	2	irs	ORG
taxlaw-2812	417	3	41.5%	PERCENT
taxlaw-2812	417	4	23.1%	PERCENT
taxlaw-2812	418	1	109	CARDINAL
taxlaw-2812	418	2	44.8%	PERCENT
taxlaw-2812	418	3	only 25.3%	PERCENT
taxlaw-2812	419	1	110	CARDINAL
taxlaw-2812	420	1	2004	DATE
taxlaw-2812	420	2	45.8%	PERCENT
taxlaw-2812	420	3	48.5%	PERCENT
taxlaw-2812	421	1	111	CARDINAL
taxlaw-2812	422	1	just 35.4%	PERCENT
taxlaw-2812	422	2	59.1%	PERCENT
taxlaw-2812	423	1	112	CARDINAL
taxlaw-2812	424	1	98.2%	PERCENT
taxlaw-2812	424	2	irs	ORG
taxlaw-2812	425	1	113	CARDINAL
taxlaw-2812	425	2	only around five percent	PERCENT
taxlaw-2812	425	3	4	CARDINAL
taxlaw-2812	425	4	412	CARDINAL
taxlaw-2812	426	1	paul l. caron	PERSON
taxlaw-2812	427	1	13	CARDINAL
taxlaw-2812	429	1	517	CARDINAL
taxlaw-2812	429	2	1994	DATE
taxlaw-2812	431	1	107	CARDINAL
taxlaw-2812	431	2	algodones associates	ORG
taxlaw-2812	431	3	the american bar association	ORG
taxlaw-2812	431	4	http://www.algodonesassociates.com/legal_services/assessing_needs/abalegal.htm	ORG
taxlaw-2812	431	5	oct. 9, 1998	DATE
taxlaw-2812	431	6	america	GPE
taxlaw-2812	432	1	108	CARDINAL
taxlaw-2812	432	2	4	CARDINAL
taxlaw-2812	432	3	412	CARDINAL
taxlaw-2812	432	4	spragens & olson	ORG
taxlaw-2812	432	5	supra	PERSON
taxlaw-2812	432	6	48	DATE
taxlaw-2812	432	7	1529	DATE
taxlaw-2812	433	1	109	CARDINAL
taxlaw-2812	433	2	1 2007	DATE
taxlaw-2812	433	3	ann.	PERSON
taxlaw-2812	434	1	222	CARDINAL
taxlaw-2812	434	2	226	CARDINAL
taxlaw-2812	434	3	2007	DATE
taxlaw-2812	435	1	110	CARDINAL
taxlaw-2812	435	2	d.	NORP
taxlaw-2812	435	3	111	CARDINAL
taxlaw-2812	435	4	70	CARDINAL
taxlaw-2812	435	5	94	CARDINAL
taxlaw-2812	435	6	110	CARDINAL
taxlaw-2812	435	7	112	CARDINAL
taxlaw-2812	437	1	94	CARDINAL
taxlaw-2812	437	2	97	CARDINAL
taxlaw-2812	437	3	2012	DATE
taxlaw-2812	437	4	193	CARDINAL
taxlaw-2812	438	1	114	CARDINAL
taxlaw-2812	438	2	congress	ORG
taxlaw-2812	439	1	irs	ORG
taxlaw-2812	439	2	rra	WORK_OF_ART
taxlaw-2812	439	3	1998	DATE
taxlaw-2812	439	4	$6 million	MONEY
taxlaw-2812	439	5	irs	ORG
taxlaw-2812	439	6	up to $100,000	MONEY
taxlaw-2812	440	1	115	CARDINAL
taxlaw-2812	440	2	irs	ORG
taxlaw-2812	440	3	english	LANGUAGE
taxlaw-2812	440	4	second	ORDINAL
taxlaw-2812	441	1	116	CARDINAL
taxlaw-2812	441	2	irs	ORG
taxlaw-2812	441	3	2003	DATE
taxlaw-2812	442	1	117	CARDINAL
taxlaw-2812	442	2	162	CARDINAL
taxlaw-2812	442	3	2009	DATE
taxlaw-2812	442	4	twenty	CARDINAL
taxlaw-2812	442	5	forty-five	CARDINAL
taxlaw-2812	442	6	irs	ORG
taxlaw-2812	442	7	ninety-seven	CARDINAL
taxlaw-2812	443	1	118	CARDINAL
taxlaw-2812	443	2	2008	DATE
taxlaw-2812	443	3	30,648	CARDINAL
taxlaw-2812	443	4	37,391	CARDINAL
taxlaw-2812	443	5	10,142	CARDINAL
taxlaw-2812	443	6	1,804	CARDINAL
taxlaw-2812	443	7	u.s.	GPE
taxlaw-2812	444	1	119	CARDINAL
taxlaw-2812	444	2	irs	ORG
taxlaw-2812	447	1	120	CARDINAL
taxlaw-2812	447	2	roughly $150 million	MONEY
taxlaw-2812	447	3	annually	DATE
taxlaw-2812	447	4	roughly $10 million	MONEY
taxlaw-2812	447	5	annual	DATE
taxlaw-2812	448	1	121	CARDINAL
taxlaw-2812	448	2	irs	ORG
taxlaw-2812	449	1	122	CARDINAL
taxlaw-2812	449	2	irs	ORG
taxlaw-2812	449	3	irs	ORG
taxlaw-2812	450	1	123	CARDINAL
taxlaw-2812	450	2	nina olson	PERSON
taxlaw-2812	450	3	114	CARDINAL
taxlaw-2812	450	4	108	CARDINAL
taxlaw-2812	450	5	115	CARDINAL
taxlaw-2812	450	6	spragens & olson	ORG
taxlaw-2812	450	7	supra	PERSON
taxlaw-2812	450	8	48	DATE
taxlaw-2812	450	9	1525	CARDINAL
taxlaw-2812	451	1	116	CARDINAL
taxlaw-2812	451	2	supra	PERSON
taxlaw-2812	451	3	65	CARDINAL
taxlaw-2812	451	4	117	CARDINAL
taxlaw-2812	452	1	117	CARDINAL
taxlaw-2812	452	2	nancy s. abramowitz	PERSON
taxlaw-2812	452	3	irs	ORG
taxlaw-2812	452	4	56	CARDINAL
taxlaw-2812	453	1	u.l.	PERSON
taxlaw-2812	453	2	1127	CARDINAL
taxlaw-2812	453	3	1129	DATE
taxlaw-2812	453	4	2007	DATE
taxlaw-2812	454	1	118	CARDINAL
taxlaw-2812	454	2	supra	PERSON
taxlaw-2812	454	3	65	CARDINAL
taxlaw-2812	454	4	117	CARDINAL
taxlaw-2812	454	5	119	CARDINAL
taxlaw-2812	455	1	4	CARDINAL
taxlaw-2812	455	2	418	CARDINAL
taxlaw-2812	456	1	121	CARDINAL
taxlaw-2812	457	1	apr. 21, 2009	DATE
taxlaw-2812	458	1	122	CARDINAL
taxlaw-2812	458	2	2008	DATE
taxlaw-2812	458	3	season	DATE
taxlaw-2812	458	4	irs	ORG
taxlaw-2812	458	5	2009	DATE
taxlaw-2812	458	6	2007	DATE
taxlaw-2812	458	7	annual	DATE
taxlaw-2812	458	8	congress	ORG
taxlaw-2812	460	1	110th	ORDINAL
taxlaw-2812	461	1	29 (2008	DATE
taxlaw-2812	461	2	nina e. olson	PERSON
taxlaw-2812	461	3	nat’l taxpayer	GPE
taxlaw-2812	462	1	123	CARDINAL
taxlaw-2812	462	2	194	CARDINAL
taxlaw-2812	462	3	columbia journal of tax law	ORG
taxlaw-2812	463	1	124 iii	QUANTITY
taxlaw-2812	464	1	irs	ORG
taxlaw-2812	464	2	america	GPE
taxlaw-2812	464	3	america	GPE
taxlaw-2812	466	1	irs	ORG
taxlaw-2812	467	1	two	CARDINAL
taxlaw-2812	468	1	first	ORDINAL
taxlaw-2812	469	1	irs	ORG
taxlaw-2812	470	1	second	ORDINAL
taxlaw-2812	471	1	irs	ORG
taxlaw-2812	471	2	congress	ORG
taxlaw-2812	471	3	millions	CARDINAL
taxlaw-2812	472	1	two	CARDINAL
taxlaw-2812	472	2	irs	ORG
taxlaw-2812	473	1	congress	ORG
taxlaw-2812	473	2	american	NORP
taxlaw-2812	474	1	one	CARDINAL
taxlaw-2812	474	2	irs	ORG
taxlaw-2812	475	1	irs	ORG
taxlaw-2812	476	1	five	CARDINAL
taxlaw-2812	476	2	irs	ORG
taxlaw-2812	476	3	irs	ORG
taxlaw-2812	477	1	first	ORDINAL
taxlaw-2812	477	2	irs	ORG
taxlaw-2812	478	1	second	ORDINAL
taxlaw-2812	478	2	two	CARDINAL
taxlaw-2812	479	1	third	ORDINAL
taxlaw-2812	480	1	fourth	ORDINAL
taxlaw-2812	481	1	fifth	ORDINAL
taxlaw-2812	482	1	america	GPE
taxlaw-2812	483	1	124	CARDINAL
taxlaw-2812	484	1	33	DATE
taxlaw-2812	484	2	2012	DATE
taxlaw-2812	484	3	195	CARDINAL
taxlaw-2812	484	4	irs	ORG
taxlaw-2812	485	1	2010	DATE
taxlaw-2812	485	2	between 2009 and 2013	DATE
taxlaw-2812	485	3	roughly $250 billion	MONEY
taxlaw-2812	486	1	125	CARDINAL
taxlaw-2812	486	2	irs	ORG
taxlaw-2812	486	3	irs	ORG
taxlaw-2812	487	1	irs	ORG
taxlaw-2812	487	2	america	GPE
taxlaw-2812	487	3	irs	ORG
taxlaw-2812	488	1	irs	ORG
taxlaw-2812	488	2	ninety-six percent	PERCENT
taxlaw-2812	489	1	126	CARDINAL
taxlaw-2812	489	2	irs	ORG
taxlaw-2812	490	1	127	CARDINAL
taxlaw-2812	490	2	two	CARDINAL
taxlaw-2812	491	1	first	ORDINAL
taxlaw-2812	491	2	annual	DATE
taxlaw-2812	491	3	2001	DATE
taxlaw-2812	491	4	$345 billion	MONEY
taxlaw-2812	492	1	128	CARDINAL
taxlaw-2812	492	2	$285 billion	MONEY
taxlaw-2812	493	1	129	CARDINAL
taxlaw-2812	494	1	approximately $197 billion	MONEY
taxlaw-2812	494	2	$285 billion	MONEY
taxlaw-2812	495	1	130	CARDINAL
taxlaw-2812	495	2	only $17 billion	MONEY
taxlaw-2812	496	1	131	CARDINAL
taxlaw-2812	496	2	less than five percent	PERCENT
taxlaw-2812	497	1	132	CARDINAL
taxlaw-2812	497	2	second	ORDINAL
taxlaw-2812	497	3	irs	ORG
taxlaw-2812	498	1	two	CARDINAL
taxlaw-2812	498	2	irs	ORG
taxlaw-2812	498	3	irs	ORG
taxlaw-2812	499	1	irs	ORG
taxlaw-2812	500	1	new zealand	GPE
taxlaw-2812	500	2	the u.s. national taxpayer advocate	ORG
taxlaw-2812	501	1	133	CARDINAL
taxlaw-2812	501	2	2004	DATE
taxlaw-2812	501	3	new zealand	GPE
taxlaw-2812	502	1	134	CARDINAL
taxlaw-2812	502	2	three	CARDINAL
taxlaw-2812	502	3	125	CARDINAL
taxlaw-2812	503	1	4220	CARDINAL
taxlaw-2812	503	2	12	CARDINAL
taxlaw-2812	503	3	2010	DATE
taxlaw-2812	504	1	126	CARDINAL
taxlaw-2812	504	2	2	CARDINAL
taxlaw-2812	504	3	2009	DATE
taxlaw-2812	504	4	nat’l taxpayer	GPE
taxlaw-2812	504	5	35	CARDINAL
taxlaw-2812	504	6	92	CARDINAL
taxlaw-2812	505	1	127	CARDINAL
taxlaw-2812	505	2	nat’l	NORP
taxlaw-2812	505	3	35	CARDINAL
taxlaw-2812	505	4	92	CARDINAL
taxlaw-2812	506	1	128	CARDINAL
taxlaw-2812	506	2	supra	PERSON
taxlaw-2812	506	3	126	CARDINAL
taxlaw-2812	506	4	4	CARDINAL
taxlaw-2812	506	5	129	CARDINAL
taxlaw-2812	509	1	nat’l	NORP
taxlaw-2812	509	2	35	CARDINAL
taxlaw-2812	509	3	82	CARDINAL
taxlaw-2812	509	4	approximately 55 percent	PERCENT
taxlaw-2812	513	1	only about nine percent	PERCENT
taxlaw-2812	515	1	133	CARDINAL
taxlaw-2812	515	2	87	DATE
taxlaw-2812	516	1	134	CARDINAL
taxlaw-2812	516	2	2004	DATE
taxlaw-2812	516	3	n.z.	GPE
taxlaw-2812	516	4	aug. 30, 2011	DATE
taxlaw-2812	517	1	196	CARDINAL
taxlaw-2812	517	2	columbia	ORG
taxlaw-2812	519	1	135	CARDINAL
taxlaw-2812	520	1	136	CARDINAL
taxlaw-2812	521	1	a few years	DATE
taxlaw-2812	521	2	new zealand	GPE
taxlaw-2812	521	3	hours	TIME
taxlaw-2812	522	1	137	CARDINAL
taxlaw-2812	522	2	america	GPE
taxlaw-2812	522	3	the mid-1970s	DATE
taxlaw-2812	522	4	since mid-1990s	DATE
taxlaw-2812	522	5	irs	ORG
taxlaw-2812	522	6	congress	ORG
taxlaw-2812	523	1	138	CARDINAL
taxlaw-2812	523	2	american	NORP
taxlaw-2812	523	3	irs	ORG
taxlaw-2812	524	1	irs	ORG
taxlaw-2812	524	2	two	CARDINAL
taxlaw-2812	525	1	139	CARDINAL
taxlaw-2812	525	2	1977	DATE
taxlaw-2812	526	1	140	CARDINAL
taxlaw-2812	526	2	congress	ORG
taxlaw-2812	526	3	141	CARDINAL
taxlaw-2812	527	1	142	CARDINAL
taxlaw-2812	527	2	135	CARDINAL
taxlaw-2812	527	3	joanne hames	PERSON
taxlaw-2812	527	4	australasia	GPE
taxlaw-2812	527	5	34	CARDINAL
taxlaw-2812	528	1	j. n.z.	PERSON
taxlaw-2812	528	2	25	CARDINAL
taxlaw-2812	528	3	29	DATE
taxlaw-2812	528	4	2009	DATE
taxlaw-2812	529	1	136	CARDINAL
taxlaw-2812	529	2	nat’l	NORP
taxlaw-2812	529	3	35	CARDINAL
taxlaw-2812	529	4	87	DATE
taxlaw-2812	530	1	137	CARDINAL
taxlaw-2812	530	2	john fitzgerald	PERSON
taxlaw-2812	530	3	tim maloney	PERSON
taxlaw-2812	530	4	gail pacheco	PERSON
taxlaw-2812	530	5	new zealand	GPE
taxlaw-2812	530	6	42	CARDINAL
taxlaw-2812	531	1	17	CARDINAL
taxlaw-2812	531	2	48	DATE
taxlaw-2812	531	3	hours	TIME
taxlaw-2812	532	1	138	CARDINAL
taxlaw-2812	532	2	nat’l	NORP
taxlaw-2812	532	3	35	CARDINAL
taxlaw-2812	532	4	87	DATE
taxlaw-2812	533	1	irs	ORG
taxlaw-2812	534	1	95	CARDINAL
taxlaw-2812	535	1	irs	ORG
taxlaw-2812	535	2	irs	ORG
taxlaw-2812	536	1	139	CARDINAL
taxlaw-2812	536	2	12	CARDINAL
taxlaw-2812	537	1	2006	DATE
taxlaw-2812	537	2	aaron steelman	PERSON
taxlaw-2812	537	3	the federal reserve’s	ORG
taxlaw-2812	538	1	bank of	ORG
taxlaw-2812	538	2	richmond	GPE
taxlaw-2812	539	1	1	CARDINAL
taxlaw-2812	539	2	dec. 2011	DATE
taxlaw-2812	540	1	140	CARDINAL
taxlaw-2812	540	2	sewell chan	PERSON
taxlaw-2812	540	3	republican	NORP
taxlaw-2812	540	4	fed	ORG
taxlaw-2812	540	5	n.y.	GPE
taxlaw-2812	540	6	2010	DATE
taxlaw-2812	540	7	mike pence	PERSON
taxlaw-2812	540	8	indiana	GPE
taxlaw-2812	540	9	american	NORP
taxlaw-2812	541	1	142	CARDINAL
taxlaw-2812	541	2	aaron steelman	PERSON
taxlaw-2812	541	3	the federal reserve bank	ORG
taxlaw-2812	541	4	richmond	GPE
taxlaw-2812	542	1	139	CARDINAL
taxlaw-2812	542	2	5	CARDINAL
taxlaw-2812	542	3	steelman	PERSON
taxlaw-2812	542	4	two	CARDINAL
taxlaw-2812	544	1	197	CARDINAL
taxlaw-2812	544	2	irs	ORG
taxlaw-2812	545	1	143	CARDINAL
taxlaw-2812	546	1	irs	ORG
taxlaw-2812	547	1	two	CARDINAL
taxlaw-2812	548	1	144	CARDINAL
taxlaw-2812	549	1	many months of the year	DATE
taxlaw-2812	551	1	145	CARDINAL
taxlaw-2812	551	2	first	ORDINAL
taxlaw-2812	552	1	second	ORDINAL
taxlaw-2812	552	2	two	CARDINAL
taxlaw-2812	553	1	third	ORDINAL
taxlaw-2812	554	1	two	CARDINAL
taxlaw-2812	555	1	its 2005	DATE
taxlaw-2812	555	2	2008	DATE
taxlaw-2812	555	3	annual	DATE
taxlaw-2812	555	4	congress	ORG
taxlaw-2812	555	5	146	CARDINAL
taxlaw-2812	555	6	senate	ORG
taxlaw-2812	555	7	2011	DATE
taxlaw-2812	556	1	147	CARDINAL
taxlaw-2812	556	2	2005	DATE
taxlaw-2812	557	1	148	CARDINAL
taxlaw-2812	557	2	the united kingdom	GPE
taxlaw-2812	557	3	two	CARDINAL
taxlaw-2812	558	1	149	CARDINAL
taxlaw-2812	559	1	first	ORDINAL
taxlaw-2812	559	2	two	CARDINAL
taxlaw-2812	561	1	143	CARDINAL
taxlaw-2812	561	2	4	CARDINAL
taxlaw-2812	561	3	382	CARDINAL
taxlaw-2812	562	1	144	CARDINAL
taxlaw-2812	562	2	nat’l	NORP
taxlaw-2812	562	3	35	CARDINAL
taxlaw-2812	562	4	90	CARDINAL
taxlaw-2812	562	5	145	CARDINAL
taxlaw-2812	562	6	90-91	CARDINAL
taxlaw-2812	563	1	146	CARDINAL
taxlaw-2812	563	2	1 2005	DATE
taxlaw-2812	563	3	ann.	PERSON
taxlaw-2812	563	4	397	CARDINAL
taxlaw-2812	563	5	397-406	CARDINAL
taxlaw-2812	563	6	2005	DATE
taxlaw-2812	563	7	nat’l taxpayer	GPE
taxlaw-2812	564	1	1 2008	DATE
taxlaw-2812	564	2	ann.	PERSON
taxlaw-2812	565	1	363	CARDINAL
taxlaw-2812	565	2	363	CARDINAL
taxlaw-2812	566	1	147	CARDINAL
taxlaw-2812	566	2	the united states	GPE
taxlaw-2812	566	3	senate	ORG
taxlaw-2812	566	4	112th	CARDINAL
taxlaw-2812	566	5	1 (2011	DATE
taxlaw-2812	566	6	nina e. olson	PERSON
taxlaw-2812	566	7	nat’l taxpayer	GPE
taxlaw-2812	567	1	148	CARDINAL
taxlaw-2812	567	2	america	GPE
taxlaw-2812	567	3	2005	DATE
taxlaw-2812	568	1	149	CARDINAL
taxlaw-2812	568	2	aug. 30, 2011	DATE
taxlaw-2812	569	1	198	CARDINAL
taxlaw-2812	569	2	each year	DATE
taxlaw-2812	572	1	two	CARDINAL
taxlaw-2812	573	1	two	CARDINAL
taxlaw-2812	574	1	second	ORDINAL
taxlaw-2812	578	1	four	CARDINAL
taxlaw-2812	578	2	1	CARDINAL
taxlaw-2812	578	3	2	CARDINAL
taxlaw-2812	578	4	3	CARDINAL
taxlaw-2812	578	5	4	CARDINAL
taxlaw-2812	579	1	150	CARDINAL
taxlaw-2812	579	2	irs	ORG
taxlaw-2812	580	1	irs	ORG
taxlaw-2812	581	1	two	CARDINAL
taxlaw-2812	582	1	two	CARDINAL
taxlaw-2812	584	1	151	CARDINAL
taxlaw-2812	584	2	irs	ORG
taxlaw-2812	584	3	one	CARDINAL
taxlaw-2812	587	1	152	CARDINAL
taxlaw-2812	587	2	two	CARDINAL
taxlaw-2812	588	1	americans	NORP
taxlaw-2812	589	1	153	CARDINAL
taxlaw-2812	590	1	154	CARDINAL
taxlaw-2812	590	2	150	CARDINAL
taxlaw-2812	591	1	32 (2006	DATE
taxlaw-2812	592	1	151	CARDINAL
taxlaw-2812	592	2	4	CARDINAL
taxlaw-2812	592	3	381	CARDINAL
taxlaw-2812	592	4	152	CARDINAL
taxlaw-2812	592	5	2 2004	DATE
taxlaw-2812	594	1	2004	DATE
taxlaw-2812	595	1	153	CARDINAL
taxlaw-2812	596	1	88	DATE
taxlaw-2812	597	1	154	CARDINAL
taxlaw-2812	597	2	199	CARDINAL
taxlaw-2812	598	1	2009	DATE
taxlaw-2812	598	2	forty-seven percent	PERCENT
taxlaw-2812	598	3	zero	CARDINAL
taxlaw-2812	599	1	155	CARDINAL
taxlaw-2812	600	1	irs	ORG
taxlaw-2812	601	1	irs	ORG
taxlaw-2812	601	2	california	GPE
taxlaw-2812	601	3	2005	DATE
taxlaw-2812	602	1	156	CARDINAL
taxlaw-2812	603	1	irs	ORG
taxlaw-2812	604	1	irs	ORG
taxlaw-2812	605	1	157	CARDINAL
taxlaw-2812	606	1	irs	ORG
taxlaw-2812	608	1	158	CARDINAL
taxlaw-2812	608	2	california	GPE
taxlaw-2812	610	1	159	CARDINAL
taxlaw-2812	611	1	160	CARDINAL
taxlaw-2812	611	2	irs	ORG
taxlaw-2812	611	3	each year	DATE
taxlaw-2812	613	1	irs	ORG
taxlaw-2812	613	2	155 williams	PERSON
taxlaw-2812	613	3	supra	PERSON
taxlaw-2812	613	4	41	CARDINAL
taxlaw-2812	613	5	1583	DATE
taxlaw-2812	614	1	156	CARDINAL
taxlaw-2812	614	2	joseph bankman	PERSON
taxlaw-2812	614	3	california	GPE
taxlaw-2812	614	4	107	CARDINAL
taxlaw-2812	614	5	1431	CARDINAL
taxlaw-2812	614	6	2005	DATE
taxlaw-2812	615	1	157	CARDINAL
taxlaw-2812	615	2	cal	ORG
taxlaw-2812	617	1	california	GPE
taxlaw-2812	617	2	ca.gov	ORG
taxlaw-2812	617	3	july 12, 2011	DATE
taxlaw-2812	618	1	159	CARDINAL
taxlaw-2812	618	2	fiscal year 2005	DATE
taxlaw-2812	618	3	88	CARDINAL
taxlaw-2812	618	4	feb. 2004	DATE
taxlaw-2812	618	5	three	CARDINAL
taxlaw-2812	619	1	200	CARDINAL
taxlaw-2812	619	2	irs	ORG
taxlaw-2812	620	1	161	CARDINAL
taxlaw-2812	620	2	irs	ORG
taxlaw-2812	621	1	162	CARDINAL
taxlaw-2812	622	1	irs	ORG
taxlaw-2812	623	1	163	CARDINAL
taxlaw-2812	623	2	first	ORDINAL
taxlaw-2812	623	3	irs	ORG
taxlaw-2812	625	1	2007	DATE
taxlaw-2812	625	2	754	CARDINAL
taxlaw-2812	625	3	2004 tax year	DATE
taxlaw-2812	626	1	164	CARDINAL
taxlaw-2812	626	2	less than a third	CARDINAL
taxlaw-2812	626	3	only half	CARDINAL
taxlaw-2812	627	1	165	CARDINAL
taxlaw-2812	627	2	over ninety percent	PERCENT
taxlaw-2812	627	3	irs	ORG
taxlaw-2812	628	1	166	CARDINAL
taxlaw-2812	628	2	irs	ORG
taxlaw-2812	631	1	167	CARDINAL
taxlaw-2812	634	1	irs	ORG
taxlaw-2812	634	2	litcs 168	LAW
taxlaw-2812	634	3	161	CARDINAL
taxlaw-2812	634	4	supra	PERSON
taxlaw-2812	634	5	63	CARDINAL
taxlaw-2812	634	6	nina e. olson	PERSON
taxlaw-2812	634	7	ten	CARDINAL
taxlaw-2812	634	8	20	CARDINAL
taxlaw-2812	635	1	l. & pol’y	ORG
taxlaw-2812	635	2	7 (2009	DATE
taxlaw-2812	636	1	162	CARDINAL
taxlaw-2812	636	2	supra	PERSON
taxlaw-2812	636	3	46	DATE
taxlaw-2812	636	4	190-91	CARDINAL
taxlaw-2812	636	5	100,000	MONEY
taxlaw-2812	637	1	163	CARDINAL
taxlaw-2812	637	2	nat’l	NORP
taxlaw-2812	637	3	70	CARDINAL
taxlaw-2812	637	4	94	DATE
taxlaw-2812	637	5	three	CARDINAL
taxlaw-2812	638	1	164	CARDINAL
taxlaw-2812	639	1	100	CARDINAL
taxlaw-2812	640	1	165	CARDINAL
taxlaw-2812	641	1	95	CARDINAL
taxlaw-2812	642	1	166	CARDINAL
taxlaw-2812	642	2	2005	DATE
taxlaw-2812	643	1	ann.	PERSON
taxlaw-2812	643	2	4, 32 (	PERCENT
taxlaw-2812	643	3	nat’l taxpayer	GPE
taxlaw-2812	643	4	2 2007	DATE
taxlaw-2812	643	5	ann.	PERSON
taxlaw-2812	644	1	27-30	CARDINAL
taxlaw-2812	645	1	168	CARDINAL
taxlaw-2812	645	2	122	CARDINAL
taxlaw-2812	646	1	2012	DATE
taxlaw-2812	646	2	201	CARDINAL
taxlaw-2812	647	1	169	CARDINAL
taxlaw-2812	648	1	past year	DATE
taxlaw-2812	649	1	170	CARDINAL
taxlaw-2812	649	2	the past year’s	DATE
taxlaw-2812	649	3	the following year	DATE
taxlaw-2812	651	1	fifty-nine percent	PERCENT
taxlaw-2812	651	2	only fifty-five percent	CARDINAL
taxlaw-2812	651	3	irs	ORG
taxlaw-2812	652	1	171	CARDINAL
taxlaw-2812	653	1	the previous school year	DATE
taxlaw-2812	653	2	the previous tax year	DATE
taxlaw-2812	653	3	the spring	DATE
taxlaw-2812	653	4	two school years	DATE
taxlaw-2812	654	1	172	CARDINAL
taxlaw-2812	657	1	2004	DATE
taxlaw-2812	657	2	irs	ORG
taxlaw-2812	657	3	third	ORDINAL
taxlaw-2812	658	1	173	CARDINAL
taxlaw-2812	659	1	clergy	NORP
taxlaw-2812	659	2	third	ORDINAL
taxlaw-2812	660	1	irs	ORG
taxlaw-2812	660	2	third	ORDINAL
taxlaw-2812	661	1	2009	DATE
taxlaw-2812	661	2	congress	ORG
taxlaw-2812	662	1	174	CARDINAL
taxlaw-2812	662	2	irs	ORG
taxlaw-2812	662	3	2004 169	DATE
taxlaw-2812	662	4	irs	ORG
taxlaw-2812	663	1	2010	DATE
taxlaw-2812	663	2	irs	ORG
taxlaw-2812	664	1	congress	ORG
taxlaw-2812	664	2	irs	ORG
taxlaw-2812	664	3	today	DATE
taxlaw-2812	664	4	13, 2010	DATE
taxlaw-2812	664	5	2010	DATE
taxlaw-2812	664	6	irs	ORG
taxlaw-2812	665	1	170	CARDINAL
taxlaw-2812	665	2	tamara borland	GPE
taxlaw-2812	665	3	dir.	GPE
taxlaw-2812	665	4	iowa	GPE
taxlaw-2812	665	5	joshua boehm	PERSON
taxlaw-2812	665	6	aug. 8, 2011	DATE
taxlaw-2812	665	7	18:51 cst	PERSON
taxlaw-2812	666	1	171	CARDINAL
taxlaw-2812	666	2	nat’l	NORP
taxlaw-2812	666	3	70	CARDINAL
taxlaw-2812	666	4	106	CARDINAL
taxlaw-2812	667	1	172	CARDINAL
taxlaw-2812	668	1	97	CARDINAL
taxlaw-2812	669	1	173	CARDINAL
taxlaw-2812	669	2	fiscal year 2005	DATE
taxlaw-2812	669	3	2007	DATE
taxlaw-2812	670	1	174	CARDINAL
taxlaw-2812	670	2	35	CARDINAL
taxlaw-2812	670	3	97	CARDINAL
taxlaw-2812	671	1	202	CARDINAL
taxlaw-2812	671	2	columbia	ORG
taxlaw-2812	672	1	third	ORDINAL
taxlaw-2812	672	2	irs	ORG
taxlaw-2812	673	1	2007	DATE
taxlaw-2812	673	2	seventy percent	PERCENT
taxlaw-2812	673	3	175	CARDINAL
taxlaw-2812	674	1	176	CARDINAL
taxlaw-2812	677	1	177	CARDINAL
taxlaw-2812	680	1	178	CARDINAL
taxlaw-2812	681	1	179	CARDINAL
taxlaw-2812	682	1	ssdi proceedings	ORG
taxlaw-2812	682	2	inquisitorial	ORG
taxlaw-2812	683	1	first	ORDINAL
taxlaw-2812	683	2	the ssdi adjudication	ORG
taxlaw-2812	684	1	180	CARDINAL
taxlaw-2812	684	2	alj	PERSON
taxlaw-2812	685	1	181 second	TIME
taxlaw-2812	686	1	alj	PERSON
taxlaw-2812	687	1	182	CARDINAL
taxlaw-2812	687	2	175	CARDINAL
taxlaw-2812	687	3	70	CARDINAL
taxlaw-2812	687	4	95	CARDINAL
taxlaw-2812	688	1	176	CARDINAL
taxlaw-2812	688	2	116	CARDINAL
taxlaw-2812	689	1	177	CARDINAL
taxlaw-2812	691	1	97	CARDINAL
taxlaw-2812	691	2	179	CARDINAL
taxlaw-2812	691	3	jonathan p. schneller	PERSON
taxlaw-2812	691	4	90	CARDINAL
taxlaw-2812	691	5	l. rev	PERSON
taxlaw-2812	692	1	2012	DATE
taxlaw-2812	693	1	u.s.	GPE
taxlaw-2812	694	1	180	CARDINAL
taxlaw-2812	694	2	ronald a. cass	PERSON
taxlaw-2812	694	3	colin s. diver &	PERSON
taxlaw-2812	694	4	jack m. beermann	PERSON
taxlaw-2812	694	5	598	CARDINAL
taxlaw-2812	694	6	5th	ORDINAL
taxlaw-2812	694	7	2006	DATE
taxlaw-2812	695	1	181	CARDINAL
taxlaw-2812	695	2	fred davis & james reynolds	ORG
taxlaw-2812	695	3	42	CARDINAL
taxlaw-2812	695	4	mo	GPE
taxlaw-2812	695	5	l. rev	PERSON
taxlaw-2812	695	6	541	CARDINAL
taxlaw-2812	695	7	549-50	MONEY
taxlaw-2812	695	8	1977	DATE
taxlaw-2812	695	9	jon c. dubin	PERSON
taxlaw-2812	695	10	torquemada	GPE
taxlaw-2812	695	11	kafka	PERSON
taxlaw-2812	695	12	97	CARDINAL
taxlaw-2812	696	1	l. rev	PERSON
taxlaw-2812	696	2	1289	CARDINAL
taxlaw-2812	696	3	1325	CARDINAL
taxlaw-2812	696	4	1997	DATE
taxlaw-2812	697	1	182	CARDINAL
taxlaw-2812	697	2	cass	ORG
taxlaw-2812	697	3	180	CARDINAL
taxlaw-2812	697	4	598	CARDINAL
taxlaw-2812	697	5	2012	DATE
taxlaw-2812	697	6	203	CARDINAL
taxlaw-2812	698	1	183	CARDINAL
taxlaw-2812	698	2	irs	ORG
taxlaw-2812	699	1	first	ORDINAL
taxlaw-2812	700	1	at least one	CARDINAL
taxlaw-2812	703	1	alj	PERSON
taxlaw-2812	703	2	alj	PERSON
taxlaw-2812	704	1	184	CARDINAL
taxlaw-2812	704	2	alj	PERSON
taxlaw-2812	706	1	congress	ORG
taxlaw-2812	706	2	irs	ORG
taxlaw-2812	706	3	americans	NORP
taxlaw-2812	710	1	185	CARDINAL
taxlaw-2812	711	1	186	CARDINAL
taxlaw-2812	711	2	congress	ORG
taxlaw-2812	711	3	lsc	PRODUCT
taxlaw-2812	711	4	$420 million	MONEY
taxlaw-2812	711	5	2010	DATE
taxlaw-2812	711	6	$348 million	MONEY
taxlaw-2812	711	7	2012	DATE
taxlaw-2812	712	1	lsc	ORG
taxlaw-2812	712	2	james sandman	PERSON
taxlaw-2812	712	3	183	CARDINAL
taxlaw-2812	712	4	4	CARDINAL
taxlaw-2812	712	5	401-02	DATE
taxlaw-2812	713	1	184	CARDINAL
taxlaw-2812	713	2	tamara borland	PERSON
taxlaw-2812	713	3	170	CARDINAL
taxlaw-2812	713	4	185	CARDINAL
taxlaw-2812	715	1	jan. 2012	DATE
taxlaw-2812	715	2	http://www.lsc.gov/media/press-releases/staff-reductions-hit-legal-aid-programs	ORG
taxlaw-2812	715	3	13.3%	PERCENT
taxlaw-2812	715	4	2012	DATE
taxlaw-2812	715	5	lsc	ORG
taxlaw-2812	715	6	$420 million	MONEY
taxlaw-2812	715	7	2010	DATE
taxlaw-2812	715	8	$348 million	MONEY
taxlaw-2812	715	9	2012	DATE
taxlaw-2812	716	1	186	CARDINAL
taxlaw-2812	716	2	america	GPE
taxlaw-2812	716	3	11	CARDINAL
taxlaw-2812	716	4	sept. 2009	DATE
taxlaw-2812	716	5	http://www.lsc.gov/justicegap.pdf	ORG
taxlaw-2812	716	6	204	CARDINAL
taxlaw-2812	718	1	187	CARDINAL
taxlaw-2812	718	2	congress	ORG
taxlaw-2812	718	3	americans	NORP
taxlaw-2812	720	1	congress	ORG
taxlaw-2812	721	1	four	CARDINAL
taxlaw-2812	722	1	first	ORDINAL
taxlaw-2812	723	1	the last decade	DATE
taxlaw-2812	724	1	second	ORDINAL
taxlaw-2812	725	1	third	ORDINAL
taxlaw-2812	726	1	congress	ORG
taxlaw-2812	727	1	1	CARDINAL
taxlaw-2812	727	2	american	NORP
taxlaw-2812	727	3	2	CARDINAL
taxlaw-2812	727	4	congress	ORG
taxlaw-2812	728	1	one	CARDINAL
taxlaw-2812	729	1	188	CARDINAL
taxlaw-2812	730	1	189	CARDINAL
taxlaw-2812	731	1	190	CARDINAL
taxlaw-2812	732	1	first	ORDINAL
taxlaw-2812	733	1	191	CARDINAL
taxlaw-2812	733	2	second	ORDINAL
taxlaw-2812	733	3	187	CARDINAL
taxlaw-2812	733	4	185	CARDINAL
taxlaw-2812	734	1	recent years	DATE
taxlaw-2812	735	1	karen sloan	PERSON
taxlaw-2812	735	2	jan. 3, 2011	DATE
taxlaw-2812	735	3	http://www.law.com/jsp/nlj/pubarticlenlj.jsp?id=1202476843961&slreturn=1	ORG
taxlaw-2812	736	1	188	CARDINAL
taxlaw-2812	736	2	jeanne charn	PERSON
taxlaw-2812	736	3	42 loy	PERSON
taxlaw-2812	737	1	l.a. l. rev	PERSON
taxlaw-2812	737	2	1021	CARDINAL
taxlaw-2812	737	3	2009	DATE
taxlaw-2812	739	1	189	CARDINAL
taxlaw-2812	739	2	john m. greacen	PERSON
taxlaw-2812	739	3	21 (2005	DATE
taxlaw-2812	740	1	190	CARDINAL
taxlaw-2812	741	1	supra	PERSON
taxlaw-2812	741	2	188	CARDINAL
taxlaw-2812	741	3	1058	DATE
taxlaw-2812	741	4	2012	DATE
taxlaw-2812	741	5	205	CARDINAL
taxlaw-2812	742	1	192 third	CARDINAL
taxlaw-2812	743	1	fourth	ORDINAL
taxlaw-2812	744	1	193	CARDINAL
taxlaw-2812	745	1	lsc	ORG
taxlaw-2812	745	2	three-fourths	CARDINAL
taxlaw-2812	746	1	194	CARDINAL
taxlaw-2812	747	1	one	CARDINAL
taxlaw-2812	747	2	orange county	GPE
taxlaw-2812	748	1	195	CARDINAL
taxlaw-2812	748	2	eic	ORG
taxlaw-2812	749	1	2007	DATE
taxlaw-2812	749	2	over 25,000	CARDINAL
taxlaw-2812	749	3	nearly $12 million	MONEY
taxlaw-2812	750	1	196	CARDINAL
taxlaw-2812	750	2	lsc	ORG
taxlaw-2812	750	3	49	CARDINAL
taxlaw-2812	751	1	$110 million	MONEY
taxlaw-2812	752	1	197	CARDINAL
taxlaw-2812	752	2	three	CARDINAL
taxlaw-2812	753	1	first	ORDINAL
taxlaw-2812	753	2	eic	ORG
taxlaw-2812	755	1	198	CARDINAL
taxlaw-2812	757	1	199	CARDINAL
taxlaw-2812	758	1	192	CARDINAL
taxlaw-2812	758	2	richard zorza	PERSON
taxlaw-2812	758	3	the march 2005	DATE
taxlaw-2812	758	4	5 (2005	DATE
taxlaw-2812	759	1	193	CARDINAL
taxlaw-2812	759	2	michael milleman et al	PERSON
taxlaw-2812	759	3	maryland	GPE
taxlaw-2812	759	4	30	CARDINAL
taxlaw-2812	759	5	1178	DATE
taxlaw-2812	759	6	1179	DATE
taxlaw-2812	760	1	194	CARDINAL
taxlaw-2812	760	2	supra	PERSON
taxlaw-2812	760	3	188	CARDINAL
taxlaw-2812	760	4	1032	DATE
taxlaw-2812	761	1	195	CARDINAL
taxlaw-2812	761	2	1040	DATE
taxlaw-2812	762	1	orange county	GPE
taxlaw-2812	765	1	july 12, 2011	DATE
taxlaw-2812	766	1	196	CARDINAL
taxlaw-2812	766	2	orange county	GPE
taxlaw-2812	766	3	jan. 14th, 2008	DATE
taxlaw-2812	766	4	april 15th 2008	DATE
taxlaw-2812	767	1	197	CARDINAL
taxlaw-2812	768	1	americans	NORP
taxlaw-2812	768	2	march 1, 2011	DATE
taxlaw-2812	768	3	jan. 9, 2012	DATE
taxlaw-2812	769	1	198	CARDINAL
taxlaw-2812	769	2	supra	PERSON
taxlaw-2812	769	3	188	CARDINAL
taxlaw-2812	769	4	1040	DATE
taxlaw-2812	770	1	199	CARDINAL
taxlaw-2812	770	2	orange county	GPE
taxlaw-2812	772	1	jan. 9, 2012	DATE
taxlaw-2812	773	1	206	CARDINAL
taxlaw-2812	774	1	california	GPE
taxlaw-2812	774	2	montana	GPE
taxlaw-2812	774	3	michigan	GPE
taxlaw-2812	774	4	pennsylvania	GPE
taxlaw-2812	774	5	new york	GPE
taxlaw-2812	775	1	200	CARDINAL
taxlaw-2812	775	2	2007	DATE
taxlaw-2812	775	3	2008	DATE
taxlaw-2812	775	4	eic	ORG
taxlaw-2812	776	1	fifty-nine percent	PERCENT
taxlaw-2812	776	2	fifty-eight percent	PERCENT
taxlaw-2812	777	1	201	CARDINAL
taxlaw-2812	777	2	seventy-two percent	PERCENT
taxlaw-2812	777	3	another fifteen percent	PERCENT
taxlaw-2812	777	4	weekly	DATE
taxlaw-2812	778	1	202	CARDINAL
taxlaw-2812	780	1	second	ORDINAL
taxlaw-2812	780	2	eic	ORG
taxlaw-2812	783	1	203	CARDINAL
taxlaw-2812	783	2	five	CARDINAL
taxlaw-2812	785	1	204	CARDINAL
taxlaw-2812	786	1	205	CARDINAL
taxlaw-2812	786	2	2008	DATE
taxlaw-2812	786	3	over 4,400	CARDINAL
taxlaw-2812	787	1	206	CARDINAL
taxlaw-2812	787	2	third	ORDINAL
taxlaw-2812	787	3	eic	ORG
taxlaw-2812	788	1	eic	ORG
taxlaw-2812	789	1	207	CARDINAL
taxlaw-2812	792	1	208	CARDINAL
taxlaw-2812	793	1	200	CARDINAL
taxlaw-2812	793	2	orange county	GPE
taxlaw-2812	794	1	http://www.icanefile.org/faq.asp?caller=#13	PERSON
taxlaw-2812	794	2	jan. 9, 2012	DATE
taxlaw-2812	795	1	201	CARDINAL
taxlaw-2812	795	2	orange county	GPE
taxlaw-2812	795	3	2007/2008 tax year	DATE
taxlaw-2812	796	1	jan. 9, 2012	DATE
taxlaw-2812	797	1	202	CARDINAL
taxlaw-2812	798	1	203	CARDINAL
taxlaw-2812	798	2	orange county	GPE
taxlaw-2812	798	3	800	CARDINAL
taxlaw-2812	799	1	jan. 9, 2012	DATE
taxlaw-2812	800	1	204	CARDINAL
taxlaw-2812	802	1	206	CARDINAL
taxlaw-2812	803	1	orange county	GPE
taxlaw-2812	803	2	196	CARDINAL
taxlaw-2812	804	1	207	CARDINAL
taxlaw-2812	804	2	orange county	GPE
taxlaw-2812	805	1	july 11, 2011	DATE
taxlaw-2812	806	1	208	CARDINAL
taxlaw-2812	807	1	2012	DATE
taxlaw-2812	807	2	207	CARDINAL
taxlaw-2812	807	3	montana	GPE
taxlaw-2812	807	4	209	CARDINAL
taxlaw-2812	807	5	eic	ORG
taxlaw-2812	808	1	the 2008 tax season	DATE
taxlaw-2812	808	2	montana free	ORG
taxlaw-2812	808	3	over $3.25 million	MONEY
taxlaw-2812	809	1	montana	GPE
taxlaw-2812	810	1	210	CARDINAL
taxlaw-2812	810	2	sixty-one percent	PERCENT
taxlaw-2812	811	1	211	CARDINAL
taxlaw-2812	812	1	three	CARDINAL
taxlaw-2812	815	1	eic	ORG
taxlaw-2812	815	2	212	CARDINAL
taxlaw-2812	818	1	213	CARDINAL
taxlaw-2812	818	2	irs	ORG
taxlaw-2812	819	1	214	CARDINAL
taxlaw-2812	820	1	215	CARDINAL
taxlaw-2812	820	2	216	CARDINAL
taxlaw-2812	822	1	first	ORDINAL
taxlaw-2812	823	1	second	ORDINAL
taxlaw-2812	824	1	irs	ORG
taxlaw-2812	826	1	eic	ORG
taxlaw-2812	828	1	one 209	CARDINAL
taxlaw-2812	828	2	montana legal services association	ORG
taxlaw-2812	828	3	2007-2008	DATE
taxlaw-2812	828	4	montana	GPE
taxlaw-2812	830	1	sept. 18, 2007	DATE
taxlaw-2812	831	1	210	CARDINAL
taxlaw-2812	832	1	supra	PERSON
taxlaw-2812	832	2	188	CARDINAL
taxlaw-2812	833	1	213	CARDINAL
taxlaw-2812	833	2	orange county	GPE
taxlaw-2812	834	1	jan. 9, 2011	DATE
taxlaw-2812	835	1	214	CARDINAL
taxlaw-2812	836	1	supra	PERSON
taxlaw-2812	836	2	65	CARDINAL
taxlaw-2812	836	3	119	CARDINAL
taxlaw-2812	836	4	208	CARDINAL
taxlaw-2812	836	5	columbia	ORG
taxlaw-2812	836	6	more than 20%	PERCENT
taxlaw-2812	837	1	217	CARDINAL
taxlaw-2812	839	1	irs	ORG
taxlaw-2812	840	1	218	CARDINAL
taxlaw-2812	843	1	219	CARDINAL
taxlaw-2812	844	1	220	CARDINAL
taxlaw-2812	844	2	$9.5 million	MONEY
taxlaw-2812	844	3	221	CARDINAL
taxlaw-2812	844	4	the estimated $300 million	MONEY
taxlaw-2812	845	1	222	CARDINAL
taxlaw-2812	845	2	roughly 37,000	CARDINAL
taxlaw-2812	845	3	2008	DATE
taxlaw-2812	845	4	$20 million	MONEY
taxlaw-2812	845	5	540	MONEY
taxlaw-2812	845	6	223	CARDINAL
taxlaw-2812	846	1	congress	ORG
taxlaw-2812	846	2	623	MONEY
taxlaw-2812	846	3	540	MONEY
taxlaw-2812	849	1	irs	ORG
taxlaw-2812	849	2	217	CARDINAL
taxlaw-2812	849	3	156	CARDINAL
taxlaw-2812	849	4	1431	CARDINAL
taxlaw-2812	850	1	218	CARDINAL
taxlaw-2812	850	2	54	DATE
taxlaw-2812	851	1	219	CARDINAL
taxlaw-2812	851	2	tamara borland	PERSON
taxlaw-2812	851	3	170	CARDINAL
taxlaw-2812	851	4	220	CARDINAL
taxlaw-2812	852	1	221	CARDINAL
taxlaw-2812	852	2	supra	PERSON
taxlaw-2812	852	3	65	CARDINAL
taxlaw-2812	852	4	117	CARDINAL
taxlaw-2812	852	5	222	CARDINAL
taxlaw-2812	852	6	2007	DATE
taxlaw-2812	852	7	36	MONEY
taxlaw-2812	852	8	587	MONEY
taxlaw-2812	852	9	623	MONEY
taxlaw-2812	853	1	over $300 million	MONEY
taxlaw-2812	854	1	nat’l taxpayer advocate	ORG
taxlaw-2812	854	2	70	CARDINAL
taxlaw-2812	854	3	97	CARDINAL
taxlaw-2812	854	4	112	CARDINAL
taxlaw-2812	855	1	517,617	CARDINAL
taxlaw-2812	855	2	623	MONEY
taxlaw-2812	856	1	223	CARDINAL
taxlaw-2812	857	1	$20 million	MONEY
taxlaw-2812	857	2	each year	DATE
taxlaw-2812	857	3	37,000	CARDINAL
taxlaw-2812	858	1	10,142	CARDINAL
taxlaw-2812	858	2	1,804	CARDINAL
taxlaw-2812	858	3	u.s.	GPE
taxlaw-2812	860	1	nat’l	NORP
taxlaw-2812	860	2	supra	PERSON
taxlaw-2812	860	3	65	CARDINAL
taxlaw-2812	860	4	117	CARDINAL
taxlaw-2812	860	5	2012	DATE
taxlaw-2812	860	6	209	CARDINAL
taxlaw-2812	860	7	irs	ORG
taxlaw-2812	861	1	224	CARDINAL
taxlaw-2812	861	2	congress	ORG
taxlaw-2812	862	1	tanf	ORG
taxlaw-2812	862	2	congress	ORG
taxlaw-2812	863	1	225	CARDINAL
taxlaw-2812	863	2	congress	ORG
taxlaw-2812	863	3	roughly $150 million	MONEY
taxlaw-2812	863	4	annually	DATE
taxlaw-2812	864	1	$10 billion	MONEY
taxlaw-2812	864	2	1999	DATE
taxlaw-2812	864	3	226	CARDINAL
taxlaw-2812	864	4	only $10 million	MONEY
taxlaw-2812	865	1	lsc	ORG
taxlaw-2812	866	1	lsc	ORG
taxlaw-2812	866	2	125%	PERCENT
taxlaw-2812	867	1	227	CARDINAL
taxlaw-2812	867	2	eitc	ORG
taxlaw-2812	867	3	lsc	PRODUCT
taxlaw-2812	868	1	228	CARDINAL
taxlaw-2812	868	2	two	CARDINAL
taxlaw-2812	869	1	first	ORDINAL
taxlaw-2812	870	1	two	CARDINAL
taxlaw-2812	870	2	new york	GPE
taxlaw-2812	870	3	los angeles	GPE
taxlaw-2812	870	4	hours	TIME
taxlaw-2812	871	1	229	CARDINAL
taxlaw-2812	872	1	230	CARDINAL
taxlaw-2812	872	2	each year	DATE
taxlaw-2812	873	1	45 million to 75 million	CARDINAL
taxlaw-2812	873	2	224	CARDINAL
taxlaw-2812	873	3	irs	ORG
taxlaw-2812	874	1	225	CARDINAL
taxlaw-2812	874	2	19	CARDINAL
taxlaw-2812	874	3	1106	DATE
taxlaw-2812	874	4	david a.	PERSON
taxlaw-2812	874	5	96	CARDINAL
taxlaw-2812	875	1	l. rev	PERSON
taxlaw-2812	875	2	393	CARDINAL
taxlaw-2812	875	3	434	CARDINAL
taxlaw-2812	875	4	2008	DATE
taxlaw-2812	875	5	medicaid	ORG
taxlaw-2812	876	1	226	CARDINAL
taxlaw-2812	876	2	70	CARDINAL
taxlaw-2812	876	3	98	CARDINAL
taxlaw-2812	876	4	227	CARDINAL
taxlaw-2812	876	5	45	CARDINAL
taxlaw-2812	877	1	1611.3(c	ORDINAL
taxlaw-2812	877	2	2005	DATE
taxlaw-2812	878	1	228	CARDINAL
taxlaw-2812	879	1	32(b)(2)-(3	CARDINAL
taxlaw-2812	879	2	west 2011	DATE
taxlaw-2812	879	3	74	CARDINAL
taxlaw-2812	881	1	5620	DATE
taxlaw-2812	881	2	jan. 30, 2009	DATE
taxlaw-2812	883	1	229	CARDINAL
taxlaw-2812	883	2	los angeles	GPE
taxlaw-2812	883	3	dec. 24, 2011	DATE
taxlaw-2812	883	4	annual	DATE
taxlaw-2812	883	5	2009-10	DATE
taxlaw-2812	884	1	53	CARDINAL
taxlaw-2812	884	2	dec. 24, 2011	DATE
taxlaw-2812	885	1	230	CARDINAL
taxlaw-2812	885	2	los angeles	GPE
taxlaw-2812	885	3	july 12, 2011	DATE
taxlaw-2812	885	4	new york city	GPE
taxlaw-2812	885	5	http://www.legalservicesnyc.org/index.php?option=com_content&task=view&id=23&itemid=52#help%20p	ORG
taxlaw-2812	885	6	july 12, 2011	DATE
taxlaw-2812	886	1	210	CARDINAL
taxlaw-2812	887	1	231	CARDINAL
taxlaw-2812	888	1	new york city	GPE
taxlaw-2812	888	2	nyc	GPE
taxlaw-2812	888	3	$8.9 million	MONEY
taxlaw-2812	888	4	2009-10	DATE
taxlaw-2812	888	5	$9 million	MONEY
taxlaw-2812	889	1	232	CARDINAL
taxlaw-2812	889	2	less than two percent	PERCENT
taxlaw-2812	890	1	lsc grantees	ORG
taxlaw-2812	891	1	americans	NORP
taxlaw-2812	892	1	congress	ORG
taxlaw-2812	893	1	lsc grantees	PERSON
taxlaw-2812	893	2	lsc	ORG
taxlaw-2812	896	1	prior year	DATE
taxlaw-2812	896	2	the current year	DATE
taxlaw-2812	897	1	233	CARDINAL
taxlaw-2812	897	2	the past year	DATE
taxlaw-2812	897	3	the current year	DATE
taxlaw-2812	898	1	234	CARDINAL
taxlaw-2812	901	1	the billions of dollars	MONEY
taxlaw-2812	901	2	annually	DATE
taxlaw-2812	902	1	235	CARDINAL
taxlaw-2812	903	1	231	CARDINAL
taxlaw-2812	903	2	james l. baillie	PERSON
taxlaw-2812	903	3	26	CARDINAL
taxlaw-2812	903	4	j. pub	ORG
taxlaw-2812	904	1	l. &	ORG
taxlaw-2812	904	2	195	CARDINAL
taxlaw-2812	904	3	198	CARDINAL
taxlaw-2812	904	4	2005	DATE
taxlaw-2812	905	1	232	CARDINAL
taxlaw-2812	905	2	annual	DATE
taxlaw-2812	905	3	2009-10	DATE
taxlaw-2812	905	4	229	CARDINAL
taxlaw-2812	905	5	53	DATE
taxlaw-2812	906	1	feb. 17, 2012	DATE
taxlaw-2812	907	1	233	CARDINAL
taxlaw-2812	907	2	tamara borland	PERSON
taxlaw-2812	907	3	170	CARDINAL
taxlaw-2812	908	1	234	CARDINAL
taxlaw-2812	909	1	50	CARDINAL
taxlaw-2812	909	2	376	CARDINAL
taxlaw-2812	910	1	2012	DATE
taxlaw-2812	910	2	211	CARDINAL
taxlaw-2812	912	1	lsc competitive	PERSON
taxlaw-2812	913	1	2011	DATE
taxlaw-2812	913	2	roughly one	CARDINAL
taxlaw-2812	913	3	five	CARDINAL
taxlaw-2812	913	4	236	CARDINAL
taxlaw-2812	914	1	new jersey	GPE
taxlaw-2812	915	1	237	CARDINAL
taxlaw-2812	916	1	238	CARDINAL
taxlaw-2812	917	1	239	CARDINAL
taxlaw-2812	918	1	240	CARDINAL
taxlaw-2812	921	1	at least 12.5%	PERCENT
taxlaw-2812	922	1	241	CARDINAL
taxlaw-2812	922	2	2007	DATE
taxlaw-2812	923	1	242	CARDINAL
taxlaw-2812	923	2	lsc	PRODUCT
taxlaw-2812	925	1	243	CARDINAL
taxlaw-2812	925	2	the supreme court	ORG
taxlaw-2812	925	3	1963	DATE
taxlaw-2812	925	4	gideon v. wainwright	PERSON
taxlaw-2812	925	5	236	CARDINAL
taxlaw-2812	925	6	2011	DATE
taxlaw-2812	925	7	feb. 19, 2012	DATE
taxlaw-2812	925	8	new jersey	GPE
taxlaw-2812	925	9	july 12, 2011	DATE
taxlaw-2812	925	10	one	CARDINAL
taxlaw-2812	926	1	237	CARDINAL
taxlaw-2812	927	1	4	CARDINAL
taxlaw-2812	927	2	412	CARDINAL
taxlaw-2812	928	1	239	CARDINAL
taxlaw-2812	930	1	395	CARDINAL
taxlaw-2812	931	1	241	CARDINAL
taxlaw-2812	931	2	fiscal year 2010	DATE
taxlaw-2812	931	3	servs. corp	ORG
taxlaw-2812	931	4	14	CARDINAL
taxlaw-2812	931	5	aug. 30, 2011	DATE
taxlaw-2812	932	1	242	CARDINAL
taxlaw-2812	933	1	243	CARDINAL
taxlaw-2812	933	2	spragens & olson	ORG
taxlaw-2812	933	3	supra	PERSON
taxlaw-2812	933	4	48	DATE
taxlaw-2812	933	5	1529	DATE
taxlaw-2812	934	1	212	CARDINAL
taxlaw-2812	934	2	1981	DATE
taxlaw-2812	934	3	lassiter v. department	PERSON
taxlaw-2812	935	1	244	CARDINAL
taxlaw-2812	936	1	245	CARDINAL
taxlaw-2812	936	2	only three	CARDINAL
taxlaw-2812	937	1	246	CARDINAL
taxlaw-2812	939	1	247	CARDINAL
taxlaw-2812	941	1	248	CARDINAL
taxlaw-2812	942	1	lassiter	PERSON
taxlaw-2812	942	2	1981	DATE
taxlaw-2812	943	1	249	CARDINAL
taxlaw-2812	943	2	the last decade	DATE
taxlaw-2812	943	3	the american bar association’s	ORG
taxlaw-2812	943	4	2006	DATE
taxlaw-2812	945	1	250	CARDINAL
taxlaw-2812	945	2	the american bar association	ORG
taxlaw-2812	946	1	251	CARDINAL
taxlaw-2812	946	2	california	GPE
taxlaw-2812	946	3	252	CARDINAL
taxlaw-2812	946	4	new york	GPE
taxlaw-2812	947	1	253	CARDINAL
taxlaw-2812	948	1	aba	PERSON
taxlaw-2812	949	1	2007	DATE
taxlaw-2812	949	2	alaska	GPE
taxlaw-2812	949	3	2009	DATE
taxlaw-2812	949	4	washington	GPE
taxlaw-2812	949	5	244	CARDINAL
taxlaw-2812	949	6	lassiter v. dep’t	PERSON
taxlaw-2812	951	1	452	CARDINAL
taxlaw-2812	951	2	1981	DATE
taxlaw-2812	952	1	gideon v. wainwright	PERSON
taxlaw-2812	952	2	372	CARDINAL
taxlaw-2812	952	3	335	CARDINAL
taxlaw-2812	952	4	1963	DATE
taxlaw-2812	953	1	245	CARDINAL
taxlaw-2812	953	2	clare pastore	PERSON
taxlaw-2812	953	3	42 loy	PERSON
taxlaw-2812	954	1	l.a. l. rev	PERSON
taxlaw-2812	954	2	1065	CARDINAL
taxlaw-2812	954	3	2009	DATE
taxlaw-2812	955	1	246	CARDINAL
taxlaw-2812	955	2	laura k. abel & max	PERSON
taxlaw-2812	955	3	40	CARDINAL
taxlaw-2812	955	4	245	CARDINAL
taxlaw-2812	955	5	2006	DATE
taxlaw-2812	956	1	247	CARDINAL
taxlaw-2812	957	1	247	CARDINAL
taxlaw-2812	958	1	248	CARDINAL
taxlaw-2812	958	2	april 7, 2012	DATE
taxlaw-2812	960	1	249	CARDINAL
taxlaw-2812	960	2	245	CARDINAL
taxlaw-2812	960	3	1066	DATE
taxlaw-2812	961	1	250	CARDINAL
taxlaw-2812	961	2	112a	PRODUCT
taxlaw-2812	961	3	2006	DATE
taxlaw-2812	961	4	http://www.americanbar.org/content/dam/aba/administrative/legal_aid_indigent_defendants/ls_sclaid_06a11 2a.authcheckdam.pdf	ORG
taxlaw-2812	962	1	251	CARDINAL
taxlaw-2812	962	2	245	CARDINAL
taxlaw-2812	962	3	1070	CARDINAL
taxlaw-2812	963	1	252	CARDINAL
taxlaw-2812	963	2	kevin g. baker & julia r. wilson	PERSON
taxlaw-2812	963	3	bill 590	PERSON
taxlaw-2812	963	4	43	CARDINAL
taxlaw-2812	963	5	551	CARDINAL
taxlaw-2812	963	6	2010	DATE
taxlaw-2812	964	1	253	CARDINAL
taxlaw-2812	964	2	245	CARDINAL
taxlaw-2812	964	3	1068	CARDINAL
taxlaw-2812	965	1	2012	DATE
taxlaw-2812	965	2	213	CARDINAL
taxlaw-2812	966	1	254	CARDINAL
taxlaw-2812	967	1	irs	ORG
taxlaw-2812	967	2	u.s. tax court	ORG
taxlaw-2812	969	1	255	CARDINAL
taxlaw-2812	969	2	one	CARDINAL
taxlaw-2812	970	1	256	CARDINAL
taxlaw-2812	971	1	u.s. tax court	ORG
taxlaw-2812	974	1	257	CARDINAL
taxlaw-2812	975	1	baker v. commissioner	PERSON
taxlaw-2812	976	1	258	CARDINAL
taxlaw-2812	976	2	daniel aaron baker	PERSON
taxlaw-2812	976	3	the year	DATE
taxlaw-2812	976	4	15,349	MONEY
taxlaw-2812	976	5	four-year-old	DATE
taxlaw-2812	976	6	3,556	MONEY
taxlaw-2812	977	1	259	CARDINAL
taxlaw-2812	977	2	3,556	MONEY
taxlaw-2812	977	3	15,349	MONEY
taxlaw-2812	978	1	aba	PERSON
taxlaw-2812	980	1	260 254	CARDINAL
taxlaw-2812	980	2	1069	CARDINAL
taxlaw-2812	980	3	v. jonsson	PERSON
taxlaw-2812	981	1	alaska	GPE
taxlaw-2812	981	2	aug. 14, 2007	DATE
taxlaw-2812	981	3	bellevue school district v. e.s.	ORG
taxlaw-2812	981	4	199	CARDINAL
taxlaw-2812	981	5	1010	CARDINAL
taxlaw-2812	981	6	1017	CARDINAL
taxlaw-2812	981	7	2009	DATE
taxlaw-2812	982	1	255	CARDINAL
taxlaw-2812	982	2	laura k. abel	PERSON
taxlaw-2812	982	3	42	CARDINAL
taxlaw-2812	983	1	l.a. l. rev	PERSON
taxlaw-2812	983	2	1087	CARDINAL
taxlaw-2812	983	3	1110	DATE
taxlaw-2812	983	4	2009	DATE
taxlaw-2812	984	1	256	CARDINAL
taxlaw-2812	984	2	nat’l	NORP
taxlaw-2812	984	3	70	CARDINAL
taxlaw-2812	984	4	108	CARDINAL
taxlaw-2812	985	1	258	CARDINAL
taxlaw-2812	985	2	baker v. comm’r	PERSON
taxlaw-2812	985	3	91	CARDINAL
taxlaw-2812	986	1	949	CARDINAL
taxlaw-2812	986	2	2006	DATE
taxlaw-2812	987	1	259	CARDINAL
taxlaw-2812	988	1	supra	PERSON
taxlaw-2812	988	2	250	CARDINAL
taxlaw-2812	989	1	214	CARDINAL
taxlaw-2812	990	1	261	CARDINAL
taxlaw-2812	991	1	262	CARDINAL
taxlaw-2812	992	1	263	CARDINAL
taxlaw-2812	993	1	over 500,000	CARDINAL
taxlaw-2812	993	2	each year	DATE
taxlaw-2812	993	3	264	CARDINAL
taxlaw-2812	994	1	the civil gideon movement	ORG
taxlaw-2812	994	2	america	GPE
taxlaw-2812	996	1	irs	ORG
taxlaw-2812	997	1	$10 billion	MONEY
taxlaw-2812	997	2	each year	DATE
taxlaw-2812	1001	1	one	CARDINAL
taxlaw-2812	1002	1	americans	NORP
taxlaw-2812	1002	2	millions	CARDINAL
taxlaw-2812	1002	3	americans	NORP
taxlaw-2812	1003	1	261	CARDINAL
taxlaw-2812	1003	2	supra	PERSON
taxlaw-2812	1003	3	255	CARDINAL
taxlaw-2812	1003	4	1112	DATE
taxlaw-2812	1004	1	262	CARDINAL
taxlaw-2812	1006	1	nat’l	NORP
taxlaw-2812	1006	2	70	CARDINAL
taxlaw-2812	1006	3	97	DATE
taxlaw-2812	1006	4	517,617	CARDINAL
taxlaw-2812	1006	5	2006	DATE
taxlaw-2812	1006	6	40.3%	PERCENT
taxlaw-2812	1006	7	irs	ORG