id	sid	eid	entity	type
taxlaw-2815	1	1	microsoft	ORG
taxlaw-2815	1	2	94	CARDINAL
taxlaw-2815	1	3	columbia journal of tax law	ORG
taxlaw-2815	1	4	michelle lyon drumbl*	PERSON
taxlaw-2815	2	1	fourteen years ago	DATE
taxlaw-2815	2	2	congress	ORG
taxlaw-2815	2	3	the internal revenue service	ORG
taxlaw-2815	3	1	one	CARDINAL
taxlaw-2815	3	2	congress	ORG
taxlaw-2815	7	1	several years	DATE
taxlaw-2815	9	1	hesaid	PERSON
taxlaw-2815	10	1	modern-day	DATE
taxlaw-2815	10	2	american	NORP
taxlaw-2815	10	3	only half	CARDINAL
taxlaw-2815	11	1	congress	ORG
taxlaw-2815	15	1	washington	GPE
taxlaw-2815	15	2	lee university school of law	ORG
taxlaw-2815	16	1	robin leblanc	PERSON
taxlaw-2815	16	2	keith fogg	PERSON
taxlaw-2815	16	3	caroline chen	PERSON
taxlaw-2815	17	1	william harrison	PERSON
taxlaw-2815	17	2	darby gooding	PERSON
taxlaw-2815	18	1	2012	DATE
taxlaw-2815	18	2	95	CARDINAL
taxlaw-2815	18	3	1938	DATE
taxlaw-2815	19	1	96	CARDINAL
taxlaw-2815	19	2	columbia	ORG
taxlaw-2815	19	3	i. introduction	PERSON
taxlaw-2815	19	4	97 ii	QUANTITY
taxlaw-2815	22	1	103	CARDINAL
taxlaw-2815	22	2	103	CARDINAL
taxlaw-2815	22	3	twenty-first century	DATE
taxlaw-2815	22	4	america	GPE
taxlaw-2815	24	1	107 1	CARDINAL
taxlaw-2815	24	2	107 2	CARDINAL
taxlaw-2815	24	3	109 iii	QUANTITY
taxlaw-2815	26	1	110 a. evolution	PERSON
taxlaw-2815	26	2	1971-1998	DATE
taxlaw-2815	26	3	111	CARDINAL
taxlaw-2815	26	4	1998-2012	DATE
taxlaw-2815	26	5	114	CARDINAL
taxlaw-2815	26	6	119	CARDINAL
taxlaw-2815	26	7	120	CARDINAL
taxlaw-2815	26	8	121	CARDINAL
taxlaw-2815	26	9	1998	DATE
taxlaw-2815	27	1	121	CARDINAL
taxlaw-2815	27	2	america	GPE
taxlaw-2815	27	3	1938	DATE
taxlaw-2815	27	4	1975	DATE
taxlaw-2815	27	5	congress	ORG
taxlaw-2815	27	6	124	CARDINAL
taxlaw-2815	27	7	125	CARDINAL
taxlaw-2815	27	8	127 1	DATE
taxlaw-2815	27	9	130 2	CARDINAL
taxlaw-2815	27	10	132	CARDINAL
taxlaw-2815	27	11	133	CARDINAL
taxlaw-2815	27	12	134	CARDINAL
taxlaw-2815	27	13	2012	DATE
taxlaw-2815	27	14	97	CARDINAL
taxlaw-2815	27	15	two	CARDINAL
taxlaw-2815	27	16	1	CARDINAL
taxlaw-2815	27	17	2	CARDINAL
taxlaw-2815	28	1	ninety-five percent	PERCENT
taxlaw-2815	30	1	one	CARDINAL
taxlaw-2815	30	2	one year	DATE
taxlaw-2815	31	1	1 i.r.c	QUANTITY
taxlaw-2815	32	1	6013(d)(3	CARDINAL
taxlaw-2815	32	2	2012	DATE
taxlaw-2815	33	1	w. wood	PERSON
taxlaw-2815	33	2	forbes	ORG
taxlaw-2815	33	3	june 27, 2011	DATE
taxlaw-2815	33	4	110	CARDINAL
taxlaw-2815	34	1	2005–2009	DATE
taxlaw-2815	35	1	july 2011	DATE
taxlaw-2815	35	2	irs	ORG
taxlaw-2815	35	3	140,494,127	CARDINAL
taxlaw-2815	35	4	year 2009	DATE
taxlaw-2815	35	5	53,570,158	CARDINAL
taxlaw-2815	35	6	2,539,588	CARDINAL
taxlaw-2815	36	1	3	CARDINAL
taxlaw-2815	37	1	one	CARDINAL
taxlaw-2815	37	2	7.5%	PERCENT
taxlaw-2815	39	1	4	CARDINAL
taxlaw-2815	41	1	at least $68,650	MONEY
taxlaw-2815	41	2	2010	DATE
taxlaw-2815	42	1	33%	PERCENT
taxlaw-2815	42	2	104,625	MONEY
taxlaw-2815	43	1	33%	PERCENT
taxlaw-2815	43	2	171,850	MONEY
taxlaw-2815	46	1	5	CARDINAL
taxlaw-2815	47	1	6402	DATE
taxlaw-2815	47	2	2012	DATE
taxlaw-2815	48	1	6	CARDINAL
taxlaw-2815	48	2	three	CARDINAL
taxlaw-2815	48	3	25,000	MONEY
taxlaw-2815	49	1	tax year 2010	DATE
taxlaw-2815	50	1	2010	DATE
taxlaw-2815	51	1	6,659	MONEY
taxlaw-2815	51	2	2010	DATE
taxlaw-2815	52	1	only $20,000	MONEY
taxlaw-2815	52	2	7,463	MONEY
taxlaw-2815	53	1	98	CARDINAL
taxlaw-2815	53	2	columbia	ORG
taxlaw-2815	53	3	wendy bozick	PERSON
taxlaw-2815	53	4	one	CARDINAL
taxlaw-2815	53	5	2003	DATE
taxlaw-2815	53	6	gary	PERSON
taxlaw-2815	53	7	460,000	MONEY
taxlaw-2815	54	1	bozick	PERSON
taxlaw-2815	54	2	that year	DATE
taxlaw-2815	54	3	just over $1,000	MONEY
taxlaw-2815	54	4	2003	DATE
taxlaw-2815	55	1	bozick	PERSON
taxlaw-2815	58	1	bozick	PERSON
taxlaw-2815	60	1	bozick	PERSON
taxlaw-2815	61	1	17,000	MONEY
taxlaw-2815	62	1	one	CARDINAL
taxlaw-2815	64	1	december 2004	DATE
taxlaw-2815	64	2	137,453	MONEY
taxlaw-2815	65	1	bozick	PERSON
taxlaw-2815	65	2	july 2005	DATE
taxlaw-2815	65	3	bozick	PERSON
taxlaw-2815	65	4	april 2006	DATE
taxlaw-2815	66	1	more than $100,000	MONEY
taxlaw-2815	67	1	bozick	PERSON
taxlaw-2815	68	1	only eight dollars	MONEY
taxlaw-2815	72	1	u.s.	GPE
taxlaw-2815	72	2	gov’t accountability office	ORG
taxlaw-2815	72	3	gao/t-ggd-98-72	ORG
taxlaw-2815	72	4	10	CARDINAL
taxlaw-2815	72	5	1998	DATE
taxlaw-2815	72	6	irs	ORG
taxlaw-2815	73	1	one	CARDINAL
taxlaw-2815	74	1	8	CARDINAL
taxlaw-2815	74	2	nat’l	NORP
taxlaw-2815	74	3	ann.	PERSON
taxlaw-2815	74	4	139	CARDINAL
taxlaw-2815	75	1	hereinafter tas	PERSON
taxlaw-2815	75	2	2001	DATE
taxlaw-2815	76	1	30,000	MONEY
taxlaw-2815	76	2	91%	PERCENT
taxlaw-2815	76	3	79%	PERCENT
taxlaw-2815	77	1	tax year 1999	DATE
taxlaw-2815	78	1	bozick v. comm'r	PERSON
taxlaw-2815	78	2	99	CARDINAL
taxlaw-2815	79	1	1242	CARDINAL
taxlaw-2815	79	2	2010	DATE
taxlaw-2815	82	1	10	CARDINAL
taxlaw-2815	83	1	one	CARDINAL
taxlaw-2815	84	1	two	CARDINAL
taxlaw-2815	85	1	i.a	DATE
taxlaw-2815	85	2	54	CARDINAL
taxlaw-2815	85	3	2012	DATE
taxlaw-2815	85	4	99	CARDINAL
taxlaw-2815	85	5	february 2007	DATE
taxlaw-2815	85	6	bozick	PERSON
taxlaw-2815	85	7	july of that year	DATE
taxlaw-2815	86	1	bozick	PERSON
taxlaw-2815	86	2	the united states tax court	GPE
taxlaw-2815	86	3	october 2007	DATE
taxlaw-2815	86	4	march 2009	DATE
taxlaw-2815	87	1	march 30, 2010	DATE
taxlaw-2815	87	2	more than three years	DATE
taxlaw-2815	88	1	bozick	PERSON
taxlaw-2815	89	1	liability.14	ORG
taxlaw-2815	89	2	three	CARDINAL
taxlaw-2815	89	3	1	CARDINAL
taxlaw-2815	89	4	2	CARDINAL
taxlaw-2815	89	5	3	CARDINAL
taxlaw-2815	89	6	1938	DATE
taxlaw-2815	90	1	congress	ORG
taxlaw-2815	91	1	four	CARDINAL
taxlaw-2815	92	1	u.s.	GPE
taxlaw-2815	93	1	today	DATE
taxlaw-2815	95	1	11	CARDINAL
taxlaw-2815	95	2	congress	ORG
taxlaw-2815	95	3	first	ORDINAL
taxlaw-2815	95	4	1971	DATE
taxlaw-2815	96	1	three	CARDINAL
taxlaw-2815	97	1	6015	DATE
taxlaw-2815	99	1	12	CARDINAL
taxlaw-2815	100	1	irs	ORG
taxlaw-2815	100	2	the three year	DATE
taxlaw-2815	100	3	bozick	PERSON
taxlaw-2815	101	1	13	CARDINAL
taxlaw-2815	102	1	2010	DATE
taxlaw-2815	102	2	up to $48,362	MONEY
taxlaw-2815	102	3	at least three	CARDINAL
taxlaw-2815	104	1	14	CARDINAL
taxlaw-2815	104	2	section 7703(b	LAW
taxlaw-2815	104	3	the last six months	DATE
taxlaw-2815	104	4	§ 7703(b	ORG
taxlaw-2815	105	1	15	CARDINAL
taxlaw-2815	105	2	100	CARDINAL
taxlaw-2815	105	3	columbia	ORG
taxlaw-2815	107	1	several years	DATE
taxlaw-2815	108	1	recent years	DATE
taxlaw-2815	109	1	1998	DATE
taxlaw-2815	109	2	congress	ORG
taxlaw-2815	109	3	6015(f),18	CARDINAL
taxlaw-2815	110	1	fifty thousand	CARDINAL
taxlaw-2815	110	2	a year	DATE
taxlaw-2815	110	3	fewer than half	CARDINAL
taxlaw-2815	110	4	ten	CARDINAL
taxlaw-2815	111	1	three years	DATE
taxlaw-2815	112	1	one	CARDINAL
taxlaw-2815	112	2	irs	ORG
taxlaw-2815	112	3	three years	DATE
taxlaw-2815	112	4	many hours	TIME
taxlaw-2815	112	5	irs	ORG
taxlaw-2815	112	6	bozick	PERSON
taxlaw-2815	113	1	bozick	PERSON
taxlaw-2815	114	1	16	CARDINAL
taxlaw-2815	114	2	2001	DATE
taxlaw-2815	114	3	8	CARDINAL
taxlaw-2815	114	4	134	CARDINAL
taxlaw-2815	114	5	304 days	DATE
taxlaw-2815	115	1	17	CARDINAL
taxlaw-2815	115	2	128	CARDINAL
taxlaw-2815	115	3	irs	ORG
taxlaw-2815	115	4	49%	PERCENT
taxlaw-2815	115	5	only 47.7%	PERCENT
taxlaw-2815	116	1	nat’l	NORP
taxlaw-2815	116	2	ann.	PERSON
taxlaw-2815	118	1	423	CARDINAL
taxlaw-2815	118	2	2005	DATE
taxlaw-2815	119	1	hereinafter tas	PERSON
taxlaw-2815	119	2	2005	DATE
taxlaw-2815	119	3	2005	DATE
taxlaw-2815	119	4	irs	ORG
taxlaw-2815	119	5	only about 30 percent	PERCENT
taxlaw-2815	120	1	18	CARDINAL
taxlaw-2815	120	2	1986	DATE
taxlaw-2815	121	1	19	CARDINAL
taxlaw-2815	121	2	many recent years	DATE
taxlaw-2815	121	3	more than fifty thousand	CARDINAL
taxlaw-2815	122	1	nicola m. white	PERSON
taxlaw-2815	122	2	irs	ORG
taxlaw-2815	122	3	131	CARDINAL
taxlaw-2815	122	4	today	DATE
taxlaw-2815	122	5	358	CARDINAL
taxlaw-2815	122	6	2011	DATE
taxlaw-2815	122	7	laura saunders	PERSON
taxlaw-2815	122	8	wall st	PERSON
taxlaw-2815	122	9	j.	PERSON
taxlaw-2815	122	10	28, 2011	DATE
taxlaw-2815	122	11	9	CARDINAL
taxlaw-2815	125	1	carla fried	PERSON
taxlaw-2815	126	1	n.y.	GPE
taxlaw-2815	126	2	feb. 12, 2012	DATE
taxlaw-2815	126	3	11	CARDINAL
taxlaw-2815	126	4	22 percent	PERCENT
taxlaw-2815	126	5	32,000	CARDINAL
taxlaw-2815	126	6	each year	DATE
taxlaw-2815	127	1	20	CARDINAL
taxlaw-2815	128	1	7803(c)(2)(b)(ii)(x	DATE
taxlaw-2815	128	2	2012	DATE
taxlaw-2815	128	3	congress	ORG
taxlaw-2815	128	4	annually	DATE
taxlaw-2815	128	5	10	CARDINAL
taxlaw-2815	129	1	ten	CARDINAL
taxlaw-2815	129	2	every year	DATE
taxlaw-2815	129	3	2004	DATE
taxlaw-2815	130	1	nat’l	NORP
taxlaw-2815	130	2	2011	DATE
taxlaw-2815	130	3	ann.	PERSON
taxlaw-2815	131	1	589 (2011	DATE
taxlaw-2815	132	1	2011	DATE
taxlaw-2815	132	2	eighth	ORDINAL
taxlaw-2815	132	3	june 1, 2010	DATE
taxlaw-2815	132	4	may 31, 2011	DATE
taxlaw-2815	133	1	2007	DATE
taxlaw-2815	133	2	more than seventy-five percent	CARDINAL
taxlaw-2815	133	3	each year	DATE
taxlaw-2815	133	4	fewer than three percent	PERCENT
taxlaw-2815	134	1	591	CARDINAL
taxlaw-2815	135	1	annual	DATE
taxlaw-2815	136	1	21	CARDINAL
taxlaw-2815	136	2	irs	ORG
taxlaw-2815	137	1	bozick	PERSON
taxlaw-2815	138	1	more than seventy-five percent	CARDINAL
taxlaw-2815	139	1	supra	PERSON
taxlaw-2815	139	2	20	CARDINAL
taxlaw-2815	139	3	2012	DATE
taxlaw-2815	139	4	101	CARDINAL
taxlaw-2815	142	1	one	CARDINAL
taxlaw-2815	142	2	first	ORDINAL
taxlaw-2815	142	3	two	CARDINAL
taxlaw-2815	143	1	congress	ORG
taxlaw-2815	143	2	treasury	ORG
taxlaw-2815	143	3	1998	DATE
taxlaw-2815	145	1	congress	ORG
taxlaw-2815	146	1	1998	DATE
taxlaw-2815	148	1	congress	ORG
taxlaw-2815	148	2	third	ORDINAL
taxlaw-2815	148	3	twenty-first century	DATE
taxlaw-2815	148	4	america	GPE
taxlaw-2815	149	1	today	DATE
taxlaw-2815	149	2	the mid-twentieth century	DATE
taxlaw-2815	151	1	only one	CARDINAL
taxlaw-2815	151	2	22	CARDINAL
taxlaw-2815	151	3	the 1990s	DATE
taxlaw-2815	151	4	the american bar association	ORG
taxlaw-2815	151	5	the american institute of certified public accountants	ORG
taxlaw-2815	152	1	tas	ORG
taxlaw-2815	152	2	2005	DATE
taxlaw-2815	152	3	17	CARDINAL
taxlaw-2815	152	4	409	CARDINAL
taxlaw-2815	153	1	congress	ORG
taxlaw-2815	153	2	34–41	CARDINAL
taxlaw-2815	153	3	1998	DATE
taxlaw-2815	154	1	1998	DATE
taxlaw-2815	156	1	23	CARDINAL
taxlaw-2815	157	1	57–58	CARDINAL
taxlaw-2815	158	1	24	CARDINAL
taxlaw-2815	159	1	kahng	GPE
taxlaw-2815	159	2	61	CARDINAL
taxlaw-2815	159	3	hastings l.j	PERSON
taxlaw-2815	159	4	651	CARDINAL
taxlaw-2815	159	5	684	CARDINAL
taxlaw-2815	159	6	2010	DATE
taxlaw-2815	160	1	james puckett	PERSON
taxlaw-2815	160	2	78	CARDINAL
taxlaw-2815	161	1	l. rev.	PERSON
taxlaw-2815	161	2	1409	DATE
taxlaw-2815	161	3	1434	DATE
taxlaw-2815	161	4	2010	DATE
taxlaw-2815	161	5	edward j. mccaffery	PERSON
taxlaw-2815	161	6	19–	CARDINAL
taxlaw-2815	161	7	23	DATE
taxlaw-2815	161	8	lawrence zelenak	PERSON
taxlaw-2815	161	9	67	CARDINAL
taxlaw-2815	161	10	s. cal	ORG
taxlaw-2815	162	1	l. rev	PERSON
taxlaw-2815	162	2	339	CARDINAL
taxlaw-2815	162	3	1994	DATE
taxlaw-2815	162	4	marjorie e. kornhauser	PERSON
taxlaw-2815	162	5	irs	ORG
taxlaw-2815	162	6	45	CARDINAL
taxlaw-2815	162	7	hastings l.j	PERSON
taxlaw-2815	162	8	63	CARDINAL
taxlaw-2815	162	9	108	CARDINAL
taxlaw-2815	162	10	1993	DATE
taxlaw-2815	163	1	102	CARDINAL
taxlaw-2815	163	2	columbia	ORG
taxlaw-2815	163	3	two	CARDINAL
taxlaw-2815	165	1	several decades	DATE
taxlaw-2815	166	1	thousands of dollars	MONEY
taxlaw-2815	168	1	bozick	PERSON
taxlaw-2815	169	1	half	CARDINAL
taxlaw-2815	170	1	1960,29	CARDINAL
taxlaw-2815	172	1	25	CARDINAL
taxlaw-2815	172	2	2005	DATE
taxlaw-2815	172	3	17	CARDINAL
taxlaw-2815	172	4	422	CARDINAL
taxlaw-2815	172	5	tax year 2001	DATE
taxlaw-2815	174	1	one	CARDINAL
taxlaw-2815	174	2	first	ORDINAL
taxlaw-2815	175	1	26	CARDINAL
taxlaw-2815	176	1	tas	PERSON
taxlaw-2815	176	2	2001	DATE
taxlaw-2815	176	3	8	CARDINAL
taxlaw-2815	176	4	132	CARDINAL
taxlaw-2815	177	1	nearly 90%	PERCENT
taxlaw-2815	177	2	approximately 25%	PERCENT
taxlaw-2815	178	1	128	CARDINAL
taxlaw-2815	178	2	27	CARDINAL
taxlaw-2815	178	3	congress	ORG
taxlaw-2815	179	1	1998	DATE
taxlaw-2815	180	1	7526	DATE
taxlaw-2815	181	1	washington	GPE
taxlaw-2815	181	2	lee university school of law	ORG
taxlaw-2815	182	1	28	CARDINAL
taxlaw-2815	182	2	17	CARDINAL
taxlaw-2815	182	3	29	CARDINAL
taxlaw-2815	182	4	nat’l	NORP
taxlaw-2815	182	5	america 29 (2003	DATE
taxlaw-2815	182	6	850%	PERCENT
taxlaw-2815	182	7	one	CARDINAL
taxlaw-2815	182	8	under age 15	DATE
taxlaw-2815	182	9	the 1960s to 2000	DATE
taxlaw-2815	182	10	197,000	CARDINAL
taxlaw-2815	182	11	1960	DATE
taxlaw-2815	182	12	1.675 million	CARDINAL
taxlaw-2815	182	13	2000	DATE
taxlaw-2815	183	1	2012	DATE
taxlaw-2815	183	2	103	CARDINAL
taxlaw-2815	183	3	congress	ORG
taxlaw-2815	184	1	congress	ORG
taxlaw-2815	184	2	today	DATE
taxlaw-2815	185	1	congress	ORG
taxlaw-2815	185	2	four to two	CARDINAL
taxlaw-2815	188	1	first	ORDINAL
taxlaw-2815	189	1	a.	PERSON
taxlaw-2815	189	2	1938	DATE
taxlaw-2815	190	1	191331	DATE
taxlaw-2815	190	2	191632	DATE
taxlaw-2815	191	1	1918	DATE
taxlaw-2815	191	2	spouses.33	ORG
taxlaw-2815	191	3	congress	ORG
taxlaw-2815	191	4	1575	CARDINAL
taxlaw-2815	191	5	the bureau of internal revenue	ORG
taxlaw-2815	191	6	1923.34	CARDINAL
taxlaw-2815	191	7	the supreme court	ORG
taxlaw-2815	191	8	treasury	ORG
taxlaw-2815	191	9	congress	ORG
taxlaw-2815	191	10	change.36	PERSON
taxlaw-2815	192	1	cole	PRODUCT
taxlaw-2815	192	2	ninth	ORDINAL
taxlaw-2815	192	3	30	CARDINAL
taxlaw-2815	192	4	1998	DATE
taxlaw-2815	193	1	22	CARDINAL
taxlaw-2815	194	1	richard c. e. beck	PERSON
taxlaw-2815	194	2	43	CARDINAL
taxlaw-2815	195	1	l. rev	PERSON
taxlaw-2815	195	2	317	CARDINAL
taxlaw-2815	195	3	1990	DATE
taxlaw-2815	195	4	cole	PRODUCT
taxlaw-2815	195	5	bryan t. camp	PERSON
taxlaw-2815	195	6	108	CARDINAL
taxlaw-2815	195	7	1307	DATE
taxlaw-2815	195	8	2005	DATE
taxlaw-2815	196	1	31	CARDINAL
taxlaw-2815	196	2	1913	DATE
taxlaw-2815	198	1	63	CARDINAL
taxlaw-2815	198	2	38	CARDINAL
taxlaw-2815	199	1	114	CARDINAL
taxlaw-2815	199	2	166	CARDINAL
taxlaw-2815	199	3	1913	DATE
taxlaw-2815	200	1	32	CARDINAL
taxlaw-2815	200	2	1916	DATE
taxlaw-2815	202	1	64	CARDINAL
taxlaw-2815	202	2	463	CARDINAL
taxlaw-2815	202	3	1(a	CARDINAL
taxlaw-2815	202	4	39	CARDINAL
taxlaw-2815	203	1	756	CARDINAL
taxlaw-2815	203	2	1916	DATE
taxlaw-2815	204	1	33	CARDINAL
taxlaw-2815	204	2	beck	ORG
taxlaw-2815	204	3	supra	PERSON
taxlaw-2815	204	4	30	CARDINAL
taxlaw-2815	204	5	335	CARDINAL
taxlaw-2815	204	6	tas	ORG
taxlaw-2815	204	7	2001	DATE
taxlaw-2815	204	8	8	CARDINAL
taxlaw-2815	204	9	132	CARDINAL
taxlaw-2815	205	1	1948	DATE
taxlaw-2815	206	1	34	CARDINAL
taxlaw-2815	206	2	1575	CARDINAL
taxlaw-2815	206	3	1923-1	DATE
taxlaw-2815	206	4	144	CARDINAL
taxlaw-2815	206	5	1923	DATE
taxlaw-2815	207	1	35	CARDINAL
taxlaw-2815	207	2	n.y. trust co.	ORG
taxlaw-2815	207	3	292	CARDINAL
taxlaw-2815	207	4	455	CARDINAL
taxlaw-2815	207	5	1934	DATE
taxlaw-2815	208	1	cole	PRODUCT
taxlaw-2815	208	2	81	CARDINAL
taxlaw-2815	208	3	485	CARDINAL
taxlaw-2815	208	4	488	CARDINAL
taxlaw-2815	208	5	9th	ORDINAL
taxlaw-2815	208	6	1935	DATE
taxlaw-2815	209	1	37	CARDINAL
taxlaw-2815	209	2	292	CARDINAL
taxlaw-2815	209	3	u.s.	GPE
taxlaw-2815	209	4	467–68	DATE
taxlaw-2815	210	1	108	CARDINAL
taxlaw-2815	210	2	639	CARDINAL
taxlaw-2815	210	3	641	CARDINAL
taxlaw-2815	210	4	2d	DATE
taxlaw-2815	210	5	1940	DATE
taxlaw-2815	210	6	the 1932	DATE
taxlaw-2815	211	1	104	CARDINAL
taxlaw-2815	211	2	one	CARDINAL
taxlaw-2815	212	1	frida cole	PERSON
taxlaw-2815	212	2	1929	DATE
taxlaw-2815	214	1	27,568	MONEY
taxlaw-2815	215	1	cole	PERSON
taxlaw-2815	216	1	1575	CARDINAL
taxlaw-2815	217	1	cole	PRODUCT
taxlaw-2815	218	1	ninth	ORDINAL
taxlaw-2815	219	1	cole	PRODUCT
taxlaw-2815	219	2	1938	DATE
taxlaw-2815	219	3	1938	DATE
taxlaw-2815	219	4	congress	ORG
taxlaw-2815	219	5	51(b	CARDINAL
taxlaw-2815	220	1	1938	DATE
taxlaw-2815	220	2	years	DATE
taxlaw-2815	220	3	1938	DATE
taxlaw-2815	221	1	”45	ORG
taxlaw-2815	221	2	cole	PRODUCT
taxlaw-2815	222	1	cole	PRODUCT
taxlaw-2815	222	2	one	CARDINAL
taxlaw-2815	223	1	five	CARDINAL
taxlaw-2815	223	2	four	CARDINAL
taxlaw-2815	223	3	1948	DATE
taxlaw-2815	224	1	38 cole	PERSON
taxlaw-2815	224	2	81 f.2d	QUANTITY
taxlaw-2815	225	1	489	CARDINAL
taxlaw-2815	226	1	39	CARDINAL
taxlaw-2815	227	1	486	CARDINAL
taxlaw-2815	228	1	490	CARDINAL
taxlaw-2815	228	2	41	CARDINAL
taxlaw-2815	229	1	26	CARDINAL
taxlaw-2815	229	2	894	CARDINAL
taxlaw-2815	229	3	895–96	DATE
taxlaw-2815	229	4	1932	DATE
taxlaw-2815	230	1	42	CARDINAL
taxlaw-2815	231	1	487	CARDINAL
taxlaw-2815	232	1	43	CARDINAL
taxlaw-2815	232	2	132	CARDINAL
taxlaw-2815	232	3	781	CARDINAL
taxlaw-2815	232	4	783	CARDINAL
taxlaw-2815	232	5	2d	DATE
taxlaw-2815	232	6	1942	DATE
taxlaw-2815	233	1	involving tax year 1936	DATE
taxlaw-2815	235	1	hague v. comm'r	PERSON
taxlaw-2815	235	2	45	CARDINAL
taxlaw-2815	235	3	104	CARDINAL
taxlaw-2815	235	4	113	CARDINAL
taxlaw-2815	235	5	108	CARDINAL
taxlaw-2815	235	6	640	CARDINAL
taxlaw-2815	235	7	44	CARDINAL
taxlaw-2815	235	8	1938	DATE
taxlaw-2815	237	1	289	CARDINAL
taxlaw-2815	238	1	52	CARDINAL
taxlaw-2815	239	1	447	CARDINAL
taxlaw-2815	239	2	476	CARDINAL
taxlaw-2815	239	3	1938	DATE
taxlaw-2815	240	1	1986	DATE
taxlaw-2815	240	2	6013(d)(3	TIME
taxlaw-2815	241	1	45	CARDINAL
taxlaw-2815	241	2	108	CARDINAL
taxlaw-2815	241	3	640	CARDINAL
taxlaw-2815	241	4	2012	DATE
taxlaw-2815	241	5	105	CARDINAL
taxlaw-2815	241	6	two	CARDINAL
taxlaw-2815	241	7	one	CARDINAL
taxlaw-2815	242	1	cole	PRODUCT
taxlaw-2815	242	2	1948	DATE
taxlaw-2815	242	3	first	ORDINAL
taxlaw-2815	243	1	one	CARDINAL
taxlaw-2815	243	2	1930	DATE
taxlaw-2815	243	3	the supreme court	ORG
taxlaw-2815	244	1	seaborn	PERSON
taxlaw-2815	245	1	one half	CARDINAL
taxlaw-2815	245	2	10,000	MONEY
taxlaw-2815	245	3	5,000	MONEY
taxlaw-2815	247	1	seaborn	ORG
taxlaw-2815	247	2	one-half	CARDINAL
taxlaw-2815	248	1	congress	ORG
taxlaw-2815	248	2	1948	DATE
taxlaw-2815	248	3	congress	ORG
taxlaw-2815	248	4	1938	DATE
taxlaw-2815	248	5	ten years later	DATE
taxlaw-2815	248	6	1948	DATE
taxlaw-2815	248	7	46	CARDINAL
taxlaw-2815	248	8	24	CARDINAL
taxlaw-2815	248	9	115	CARDINAL
taxlaw-2815	248	10	118–19	DATE
taxlaw-2815	248	11	n.d.	GPE
taxlaw-2815	248	12	ga	ORG
taxlaw-2815	248	13	1928	DATE
taxlaw-2815	249	1	39	CARDINAL
taxlaw-2815	249	2	340	CARDINAL
taxlaw-2815	249	3	5th	ORDINAL
taxlaw-2815	249	4	1930	DATE
taxlaw-2815	250	1	47	CARDINAL
taxlaw-2815	250	2	1948	DATE
taxlaw-2815	252	1	80	CARDINAL
taxlaw-2815	252	2	168	CARDINAL
taxlaw-2815	252	3	301	CARDINAL
taxlaw-2815	252	4	62	CARDINAL
taxlaw-2815	253	1	110	CARDINAL
taxlaw-2815	253	2	114	CARDINAL
taxlaw-2815	253	3	1948	DATE
taxlaw-2815	254	1	48	CARDINAL
taxlaw-2815	254	2	v. seaborn	PERSON
taxlaw-2815	254	3	282	CARDINAL
taxlaw-2815	254	4	101	CARDINAL
taxlaw-2815	254	5	118	CARDINAL
taxlaw-2815	254	6	1930	DATE
taxlaw-2815	255	1	49	CARDINAL
taxlaw-2815	256	1	one	CARDINAL
taxlaw-2815	257	1	1998	DATE
taxlaw-2815	258	1	22	CARDINAL
taxlaw-2815	259	1	1980	DATE
taxlaw-2815	259	2	congress	ORG
taxlaw-2815	259	3	66	CARDINAL
taxlaw-2815	260	1	section 66	LAW
taxlaw-2815	261	1	50	CARDINAL
taxlaw-2815	261	2	s.	PERSON
taxlaw-2815	263	1	80-1013	CARDINAL
taxlaw-2815	263	2	22	DATE
taxlaw-2815	263	3	1948	DATE
taxlaw-2815	263	4	1948	DATE
taxlaw-2815	263	5	u.s.c.c.a.n. 1163,	LAW
taxlaw-2815	263	6	1184	DATE
taxlaw-2815	263	7	two	CARDINAL
taxlaw-2815	263	8	one	CARDINAL
taxlaw-2815	264	1	51	CARDINAL
taxlaw-2815	265	1	24–25	CARDINAL
taxlaw-2815	268	1	52	CARDINAL
taxlaw-2815	268	2	1948	DATE
taxlaw-2815	270	1	80	CARDINAL
taxlaw-2815	270	2	168	CARDINAL
taxlaw-2815	270	3	301	CARDINAL
taxlaw-2815	270	4	26	CARDINAL
taxlaw-2815	271	1	12	CARDINAL
taxlaw-2815	271	2	62	CARDINAL
taxlaw-2815	272	1	110	CARDINAL
taxlaw-2815	272	2	114	CARDINAL
taxlaw-2815	272	3	1948	DATE
taxlaw-2815	273	1	106	CARDINAL
taxlaw-2815	273	2	return.53	PRODUCT
taxlaw-2815	274	1	1948	DATE
taxlaw-2815	275	1	one	CARDINAL
taxlaw-2815	275	2	cole	PRODUCT
taxlaw-2815	275	3	1948	DATE
taxlaw-2815	276	1	one	CARDINAL
taxlaw-2815	278	1	congress	ORG
taxlaw-2815	279	1	the tax reform act of	LAW
taxlaw-2815	279	2	1969	DATE
taxlaw-2815	279	3	as much as	CARDINAL
taxlaw-2815	279	4	tax than two	CARDINAL
taxlaw-2815	281	1	two	CARDINAL
taxlaw-2815	281	2	two	CARDINAL
taxlaw-2815	281	3	the tax reform act of	LAW
taxlaw-2815	281	4	1969	DATE
taxlaw-2815	282	1	congress	ORG
taxlaw-2815	282	2	congress	ORG
taxlaw-2815	282	3	53	CARDINAL
taxlaw-2815	282	4	beck	ORG
taxlaw-2815	282	5	supra	PERSON
taxlaw-2815	282	6	30	CARDINAL
taxlaw-2815	282	7	337 n.78	QUANTITY
taxlaw-2815	282	8	1938	DATE
taxlaw-2815	282	9	ninety-four percent	PERCENT
taxlaw-2815	282	10	77th cong	LOC
taxlaw-2815	283	1	16-17	CARDINAL
taxlaw-2815	283	2	1941-2	DATE
taxlaw-2815	283	3	413	CARDINAL
taxlaw-2815	283	4	426	CARDINAL
taxlaw-2815	284	1	beck	PERSON
taxlaw-2815	284	2	1938	DATE
taxlaw-2815	284	3	two	CARDINAL
taxlaw-2815	285	1	54	CARDINAL
taxlaw-2815	285	2	lawrence zelenak	PERSON
taxlaw-2815	285	3	54	CARDINAL
taxlaw-2815	285	4	1 (2000	CARDINAL
taxlaw-2815	286	1	1948	DATE
taxlaw-2815	287	1	4	CARDINAL
taxlaw-2815	287	2	zelenak	PERSON
taxlaw-2815	288	1	24	CARDINAL
taxlaw-2815	289	1	55	CARDINAL
taxlaw-2815	290	1	99th cong	ORG
taxlaw-2815	290	2	1969	DATE
taxlaw-2815	290	3	222	CARDINAL
taxlaw-2815	291	1	1970	DATE
taxlaw-2815	292	1	56	CARDINAL
taxlaw-2815	293	1	223	CARDINAL
taxlaw-2815	293	2	57	CARDINAL
taxlaw-2815	293	3	1990	DATE
taxlaw-2815	293	4	beck	PERSON
taxlaw-2815	293	5	1969	DATE
taxlaw-2815	293	6	forty percent	PERCENT
taxlaw-2815	294	1	2012	DATE
taxlaw-2815	294	2	107	CARDINAL
taxlaw-2815	294	3	two	CARDINAL
taxlaw-2815	295	1	1969	DATE
taxlaw-2815	295	2	today	DATE
taxlaw-2815	296	1	the united states	GPE
taxlaw-2815	296	2	fourteen	CARDINAL
taxlaw-2815	296	3	2010	DATE
taxlaw-2815	296	4	1970	DATE
taxlaw-2815	296	5	approximately twenty-four percent	CARDINAL
taxlaw-2815	297	1	twenty-first century	DATE
taxlaw-2815	298	1	1	CARDINAL
taxlaw-2815	298	2	cole	PRODUCT
taxlaw-2815	298	3	today	DATE
taxlaw-2815	298	4	1938	DATE
taxlaw-2815	298	5	cole	PRODUCT
taxlaw-2815	298	6	irs	ORG
taxlaw-2815	300	1	two	CARDINAL
taxlaw-2815	300	2	one	CARDINAL
taxlaw-2815	300	3	1938	DATE
taxlaw-2815	302	1	1986	DATE
taxlaw-2815	304	1	june	DATE
taxlaw-2815	305	1	ninety-nine percent	PERCENT
taxlaw-2815	306	1	1969	DATE
taxlaw-2815	307	1	beck	PERSON
taxlaw-2815	307	2	supra	PERSON
taxlaw-2815	307	3	30	CARDINAL
taxlaw-2815	307	4	372	CARDINAL
taxlaw-2815	309	1	59	CARDINAL
taxlaw-2815	310	1	nat’l	NORP
taxlaw-2815	310	2	thirty	CARDINAL
taxlaw-2815	310	3	1	CARDINAL
taxlaw-2815	310	4	3d	CARDINAL
taxlaw-2815	310	5	2011	DATE
taxlaw-2815	311	1	60	CARDINAL
taxlaw-2815	311	2	1998	DATE
taxlaw-2815	313	1	132	CARDINAL
taxlaw-2815	313	2	781	CARDINAL
taxlaw-2815	313	3	783	CARDINAL
taxlaw-2815	313	4	2d	DATE
taxlaw-2815	313	5	1942	DATE
taxlaw-2815	314	1	108	CARDINAL
taxlaw-2815	314	2	639	CARDINAL
taxlaw-2815	314	3	640	CARDINAL
taxlaw-2815	314	4	2d	DATE
taxlaw-2815	314	5	1940	DATE
taxlaw-2815	315	1	pre-1938	DATE
taxlaw-2815	316	1	61	CARDINAL
taxlaw-2815	316	2	1998	DATE
taxlaw-2815	317	1	22	CARDINAL
taxlaw-2815	317	2	6–7	CARDINAL
taxlaw-2815	317	3	1860	DATE
taxlaw-2815	317	4	75th	LAW
taxlaw-2815	318	1	2d	DATE
taxlaw-2815	319	1	1939-1	DATE
taxlaw-2815	319	2	749	CARDINAL
taxlaw-2815	320	1	62	CARDINAL
taxlaw-2815	321	1	25–27	CARDINAL
taxlaw-2815	321	2	108	CARDINAL
taxlaw-2815	322	1	2011	DATE
taxlaw-2815	322	2	more than one billion	MONEY
taxlaw-2815	323	1	more than 100 million	CARDINAL
taxlaw-2815	323	2	79%	PERCENT
taxlaw-2815	323	3	2011	DATE
taxlaw-2815	323	4	1998	DATE
taxlaw-2815	323	5	only 19%	PERCENT
taxlaw-2815	323	6	25 million	CARDINAL
taxlaw-2815	323	7	123 million	CARDINAL
taxlaw-2815	323	8	2005	DATE
taxlaw-2815	323	9	annual	DATE
taxlaw-2815	323	10	congress	ORG
taxlaw-2815	323	11	nina olson	PERSON
taxlaw-2815	323	12	congress	ORG
taxlaw-2815	323	13	congress	ORG
taxlaw-2815	323	14	1938	DATE
taxlaw-2815	323	15	1998 study.66	DATE
taxlaw-2815	323	16	2005	DATE
taxlaw-2815	323	17	two	CARDINAL
taxlaw-2815	323	18	2005	DATE
taxlaw-2815	323	19	1998.67	CARDINAL
taxlaw-2815	323	20	one	CARDINAL
taxlaw-2815	323	21	one	CARDINAL
taxlaw-2815	327	1	two	CARDINAL
taxlaw-2815	327	2	congress	ORG
taxlaw-2815	327	3	1	CARDINAL
taxlaw-2815	327	4	2	CARDINAL
taxlaw-2815	328	1	63	CARDINAL
taxlaw-2815	328	2	serv.	PERSON
taxlaw-2815	328	3	one billion	CARDINAL
taxlaw-2815	328	4	irs	ORG
taxlaw-2815	328	5	ir-2011-64	ORG
taxlaw-2815	328	6	june 9, 2011	DATE
taxlaw-2815	329	1	64	CARDINAL
taxlaw-2815	329	2	2005 ann.	PERSON
taxlaw-2815	330	1	426	CARDINAL
taxlaw-2815	330	2	irs	ORG
taxlaw-2815	331	1	55b	CARDINAL
taxlaw-2815	331	2	mar. 1998	DATE
taxlaw-2815	331	3	3	CARDINAL
taxlaw-2815	332	1	65	CARDINAL
taxlaw-2815	333	1	408–09	DATE
taxlaw-2815	334	1	66	CARDINAL
taxlaw-2815	334	2	67	CARDINAL
taxlaw-2815	334	3	64	CARDINAL
taxlaw-2815	334	4	425–26	CARDINAL
taxlaw-2815	335	1	68	CARDINAL
taxlaw-2815	336	1	426	CARDINAL
taxlaw-2815	337	1	olson	PERSON
taxlaw-2815	338	1	426	CARDINAL
taxlaw-2815	340	1	69	CARDINAL
taxlaw-2815	340	2	serv.	PERSON
taxlaw-2815	340	3	fs2011-07	ORG
taxlaw-2815	340	4	jan. 2011	DATE
taxlaw-2815	341	1	70	CARDINAL
taxlaw-2815	342	1	25.15.1.2.4	DATE
taxlaw-2815	342	2	mar. 4, 2011	DATE
taxlaw-2815	343	1	6015	DATE
taxlaw-2815	344	1	2012	DATE
taxlaw-2815	344	2	109 2	CARDINAL
taxlaw-2815	346	1	cole	PRODUCT
taxlaw-2815	347	1	1938	DATE
taxlaw-2815	347	2	section 51(b	LAW
taxlaw-2815	348	1	continued.72	ORG
taxlaw-2815	348	2	congress	ORG
taxlaw-2815	348	3	1971	DATE
taxlaw-2815	349	1	that same year	DATE
taxlaw-2815	351	1	one	CARDINAL
taxlaw-2815	352	1	congress	ORG
taxlaw-2815	352	2	section 6013(e).73	LAW
taxlaw-2815	352	3	more than forty years ago	DATE
taxlaw-2815	352	4	frequency.74	ORG
taxlaw-2815	352	5	1971	DATE
taxlaw-2815	354	1	today	DATE
taxlaw-2815	355	1	71	CARDINAL
taxlaw-2815	355	2	cole	PRODUCT
taxlaw-2815	355	3	81	CARDINAL
taxlaw-2815	355	4	485	CARDINAL
taxlaw-2815	355	5	487	CARDINAL
taxlaw-2815	355	6	9th	ORDINAL
taxlaw-2815	355	7	1935	DATE
taxlaw-2815	356	1	72	CARDINAL
taxlaw-2815	356	2	1860	DATE
taxlaw-2815	356	3	29–30	CARDINAL
taxlaw-2815	356	4	1938	DATE
taxlaw-2815	357	1	73	CARDINAL
taxlaw-2815	357	2	sonnenborn v. comm’r	PERSON
taxlaw-2815	357	3	57	CARDINAL
taxlaw-2815	357	4	373	CARDINAL
taxlaw-2815	357	5	380–81	CARDINAL
taxlaw-2815	357	6	1971	DATE
taxlaw-2815	358	1	section 6013(e	LAW
taxlaw-2815	359	1	3	CARDINAL
taxlaw-2815	359	2	january 12, 1971	DATE
taxlaw-2815	359	3	years	DATE
taxlaw-2815	359	4	1954	DATE
taxlaw-2815	360	1	74	CARDINAL
taxlaw-2815	360	2	ogonoski v. comm’r	PERSON
taxlaw-2815	360	3	87	CARDINAL
taxlaw-2815	361	1	1038	DATE
taxlaw-2815	361	2	crowley v. comm’r	PERSON
taxlaw-2815	361	3	70	CARDINAL
taxlaw-2815	362	1	1374	CARDINAL
taxlaw-2815	362	2	70	CARDINAL
taxlaw-2815	363	1	cch	PERSON
taxlaw-2815	363	2	309	CARDINAL
taxlaw-2815	363	3	murphy v. comm’r	PERSON
taxlaw-2815	363	4	103	CARDINAL
taxlaw-2815	363	5	111	CARDINAL
taxlaw-2815	363	6	1994	DATE
taxlaw-2815	364	1	75	CARDINAL
taxlaw-2815	365	1	stevens	PERSON
taxlaw-2815	366	1	872	CARDINAL
taxlaw-2815	366	2	1499	CARDINAL
taxlaw-2815	366	3	1503	DATE
taxlaw-2815	366	4	11th	ORDINAL
taxlaw-2815	366	5	1989	DATE
taxlaw-2815	366	6	110	CARDINAL
taxlaw-2815	366	7	the intervening six decades	DATE
taxlaw-2815	366	8	two	CARDINAL
taxlaw-2815	366	9	1	CARDINAL
taxlaw-2815	366	10	2	CARDINAL
taxlaw-2815	371	1	one	CARDINAL
taxlaw-2815	371	2	one	CARDINAL
taxlaw-2815	373	1	two	CARDINAL
taxlaw-2815	373	2	jointly.76	PERSON
taxlaw-2815	373	3	one	CARDINAL
taxlaw-2815	378	1	the past forty years	DATE
taxlaw-2815	380	1	today	DATE
taxlaw-2815	381	1	hesaid	PERSON
taxlaw-2815	381	2	each year	DATE
taxlaw-2815	383	1	congress	ORG
taxlaw-2815	383	2	6013(d)(3	CARDINAL
taxlaw-2815	385	1	one	CARDINAL
taxlaw-2815	385	2	55	CARDINAL
taxlaw-2815	386	1	cch	PERSON
taxlaw-2815	386	2	135	CARDINAL
taxlaw-2815	386	3	woodward v. comm’r	PERSON
taxlaw-2815	386	4	t.c.	ORG
taxlaw-2815	386	5	1995-523	DATE
taxlaw-2815	388	1	76	CARDINAL
taxlaw-2815	388	2	4	CARDINAL
taxlaw-2815	389	1	two	CARDINAL
taxlaw-2815	389	2	two	CARDINAL
taxlaw-2815	390	1	2012	DATE
taxlaw-2815	390	2	111	CARDINAL
taxlaw-2815	392	1	a. evolution	PERSON
taxlaw-2815	392	2	1971-1998	DATE
taxlaw-2815	392	3	decades	DATE
taxlaw-2815	392	4	1971	DATE
taxlaw-2815	394	1	one	CARDINAL
taxlaw-2815	396	1	first	ORDINAL
taxlaw-2815	399	1	197180	DATE
taxlaw-2815	399	2	congress	ORG
taxlaw-2815	399	3	77	CARDINAL
taxlaw-2815	399	4	dranow v. comm’r	PERSON
taxlaw-2815	399	5	27	CARDINAL
taxlaw-2815	400	1	1485	CARDINAL
taxlaw-2815	400	2	1968	DATE
taxlaw-2815	402	1	one	CARDINAL
taxlaw-2815	403	1	abrams v. comm’r	PERSON
taxlaw-2815	403	2	53	CARDINAL
taxlaw-2815	403	3	230	CARDINAL
taxlaw-2815	403	4	1969	DATE
taxlaw-2815	404	1	stanley	ORG
taxlaw-2815	404	2	comm’r	CARDINAL
taxlaw-2815	404	3	45	CARDINAL
taxlaw-2815	404	4	555	CARDINAL
taxlaw-2815	404	5	563	CARDINAL
taxlaw-2815	404	6	1966	DATE
taxlaw-2815	404	7	federbush	PERSON
taxlaw-2815	404	8	34	CARDINAL
taxlaw-2815	404	9	740	CARDINAL
taxlaw-2815	404	10	754–58	TIME
taxlaw-2815	404	11	1960	DATE
taxlaw-2815	404	12	aff’d per curiam	ORG
taxlaw-2815	404	13	325	CARDINAL
taxlaw-2815	404	14	1	CARDINAL
taxlaw-2815	404	15	2d	DATE
taxlaw-2815	404	16	1963	DATE
taxlaw-2815	404	17	24	CARDINAL
taxlaw-2815	404	18	134	CARDINAL
taxlaw-2815	404	19	145–46	CARDINAL
taxlaw-2815	404	20	1955	DATE
taxlaw-2815	406	1	146	CARDINAL
taxlaw-2815	406	2	79	CARDINAL
taxlaw-2815	406	3	v. comm’r	PERSON
taxlaw-2815	406	4	48	CARDINAL
taxlaw-2815	406	5	36	DATE
taxlaw-2815	406	6	41	CARDINAL
taxlaw-2815	406	7	1967	DATE
taxlaw-2815	407	1	sixth	ORDINAL
taxlaw-2815	409	1	v. comm’r	PERSON
taxlaw-2815	409	2	405	CARDINAL
taxlaw-2815	409	3	222	CARDINAL
taxlaw-2815	409	4	6th	ORDINAL
taxlaw-2815	409	5	1968	DATE
taxlaw-2815	410	1	54	CARDINAL
taxlaw-2815	410	2	1428	CARDINAL
taxlaw-2815	410	3	1432	DATE
taxlaw-2815	410	4	1970	DATE
taxlaw-2815	411	1	section 6013(d)(3	LAW
taxlaw-2815	412	1	441	CARDINAL
taxlaw-2815	412	2	533	CARDINAL
taxlaw-2815	412	3	6th	ORDINAL
taxlaw-2815	412	4	1971	DATE
taxlaw-2815	413	1	80	CARDINAL
taxlaw-2815	413	2	1971	DATE
taxlaw-2815	415	1	91-679	CARDINAL
taxlaw-2815	415	2	84	CARDINAL
taxlaw-2815	416	1	2063	CARDINAL
taxlaw-2815	417	1	1998	DATE
taxlaw-2815	417	2	6015	DATE
taxlaw-2815	417	3	today	DATE
taxlaw-2815	418	1	112	CARDINAL
taxlaw-2815	418	2	columbia	ORG
taxlaw-2815	419	1	1971	DATE
taxlaw-2815	420	1	senate	ORG
taxlaw-2815	422	1	1971	DATE
taxlaw-2815	422	2	6013	CARDINAL
taxlaw-2815	422	3	1	CARDINAL
taxlaw-2815	422	4	twenty-five percent	PERCENT
taxlaw-2815	422	5	2	CARDINAL
taxlaw-2815	422	6	one	CARDINAL
taxlaw-2815	422	7	3	CARDINAL
taxlaw-2815	422	8	4	CARDINAL
taxlaw-2815	424	1	1971	DATE
taxlaw-2815	424	2	one	CARDINAL
taxlaw-2815	425	1	twenty-five percent	PERCENT
taxlaw-2815	426	1	1971	DATE
taxlaw-2815	427	1	1971	DATE
taxlaw-2815	427	2	1998	DATE
taxlaw-2815	427	3	congress	ORG
taxlaw-2815	427	4	1996	DATE
taxlaw-2815	427	5	2	CARDINAL
taxlaw-2815	427	6	congress	ORG
taxlaw-2815	427	7	u.s.	GPE
taxlaw-2815	427	8	gao	PERSON
taxlaw-2815	428	1	1	CARDINAL
taxlaw-2815	428	2	2	CARDINAL
taxlaw-2815	428	3	81	CARDINAL
taxlaw-2815	429	1	105th	GPE
taxlaw-2815	430	1	1998	DATE
taxlaw-2815	431	1	s.	PERSON
taxlaw-2815	433	1	91-1537	DATE
taxlaw-2815	433	2	2	CARDINAL
taxlaw-2815	433	3	1970	DATE
taxlaw-2815	434	1	82	CARDINAL
taxlaw-2815	434	2	s.	PERSON
taxlaw-2815	434	3	91-1537	DATE
taxlaw-2815	434	4	2	CARDINAL
taxlaw-2815	434	5	1970	DATE
taxlaw-2815	435	1	83	CARDINAL
taxlaw-2815	437	1	2012	DATE
taxlaw-2815	438	1	85	CARDINAL
taxlaw-2815	439	1	104-506	CARDINAL
taxlaw-2815	439	2	30 (1996	DATE
taxlaw-2815	440	1	86	CARDINAL
taxlaw-2815	440	2	2	CARDINAL
taxlaw-2815	442	1	104-168	CARDINAL
taxlaw-2815	443	1	87	CARDINAL
taxlaw-2815	444	1	104-506	CARDINAL
taxlaw-2815	444	2	31 (1996	DATE
taxlaw-2815	445	1	2012	DATE
taxlaw-2815	445	2	113	CARDINAL
taxlaw-2815	445	3	tbor2	ORG
taxlaw-2815	445	4	the american bar association	ORG
taxlaw-2815	445	5	aba	PERSON
taxlaw-2815	445	6	the american institute of certified public accountants	ORG
taxlaw-2815	445	7	aicpa	ORG
taxlaw-2815	446	1	february 1998	DATE
taxlaw-2815	446	2	the treasury department	ORG
taxlaw-2815	446	3	aba	PERSON
taxlaw-2815	446	4	aicpa	ORG
taxlaw-2815	447	1	standard.92	CARDINAL
taxlaw-2815	447	2	congress	ORG
taxlaw-2815	447	3	1998	DATE
taxlaw-2815	448	1	january	DATE
taxlaw-2815	448	2	that year	DATE
taxlaw-2815	448	3	the senate finance committee	ORG
taxlaw-2815	448	4	examined.93	ORG
taxlaw-2815	448	5	house	ORG
taxlaw-2815	448	6	senate	ORG
taxlaw-2815	448	7	3201	CARDINAL
taxlaw-2815	448	8	irs	ORG
taxlaw-2815	448	9	1998,94	CARDINAL
taxlaw-2815	449	1	three	CARDINAL
taxlaw-2815	450	1	section 6015(b	LAW
taxlaw-2815	451	1	deficiency95	NORP
taxlaw-2815	452	1	at least twelve months	DATE
taxlaw-2815	455	1	88	CARDINAL
taxlaw-2815	457	1	96-19, 1996-1	DATE
taxlaw-2815	457	2	371	CARDINAL
taxlaw-2815	458	1	90	CARDINAL
taxlaw-2815	458	2	1998	DATE
taxlaw-2815	460	1	22	CARDINAL
taxlaw-2815	461	1	91	CARDINAL
taxlaw-2815	462	1	57	DATE
taxlaw-2815	462	2	2	CARDINAL
taxlaw-2815	462	3	86	CARDINAL
taxlaw-2815	463	1	92	CARDINAL
taxlaw-2815	463	2	58	DATE
taxlaw-2815	465	1	93	CARDINAL
taxlaw-2815	465	2	irs	ORG
taxlaw-2815	465	3	2676	CARDINAL
taxlaw-2815	466	1	,105th cong	PERSON
taxlaw-2815	467	1	1998	DATE
taxlaw-2815	468	1	94	CARDINAL
taxlaw-2815	468	2	irs	ORG
taxlaw-2815	468	3	1998	DATE
taxlaw-2815	468	4	2676	CARDINAL
taxlaw-2815	468	5	105th	GPE
taxlaw-2815	469	1	3201	CARDINAL
taxlaw-2815	469	2	1998	DATE
taxlaw-2815	470	1	1998	DATE
taxlaw-2815	471	1	6015	DATE
taxlaw-2815	471	2	2012	DATE
taxlaw-2815	472	1	95	CARDINAL
taxlaw-2815	473	1	senate	ORG
taxlaw-2815	475	1	96	CARDINAL
taxlaw-2815	475	2	svetlana attestatova	PERSON
taxlaw-2815	475	3	78	CARDINAL
taxlaw-2815	476	1	l. rev	PERSON
taxlaw-2815	476	2	831	CARDINAL
taxlaw-2815	476	3	858	CARDINAL
taxlaw-2815	476	4	2003	DATE
taxlaw-2815	477	1	114	CARDINAL
taxlaw-2815	477	2	columbia	ORG
taxlaw-2815	477	3	two	CARDINAL
taxlaw-2815	477	4	congress	ORG
taxlaw-2815	477	5	6015(f	CARDINAL
taxlaw-2815	479	1	§§ 6015(b	ORG
taxlaw-2815	482	1	under § 6015	DATE
taxlaw-2815	482	2	6015(f	CARDINAL
taxlaw-2815	485	1	1998-2012	DATE
taxlaw-2815	485	2	1998	DATE
taxlaw-2815	487	1	the past fourteen years	DATE
taxlaw-2815	488	1	1	CARDINAL
taxlaw-2815	488	2	2	CARDINAL
taxlaw-2815	488	3	one	CARDINAL
taxlaw-2815	488	4	covington	GPE
taxlaw-2815	488	5	kentucky	GPE
taxlaw-2815	488	6	3	CARDINAL
taxlaw-2815	488	7	the past fourteen years	DATE
taxlaw-2815	488	8	97	CARDINAL
taxlaw-2815	488	9	1998	DATE
taxlaw-2815	491	1	98	CARDINAL
taxlaw-2815	492	1	2012	DATE
taxlaw-2815	493	1	99 i.r.c	QUANTITY
taxlaw-2815	494	1	6015(f)(2	CARDINAL
taxlaw-2815	494	2	2012	DATE
taxlaw-2815	495	1	100	CARDINAL
taxlaw-2815	496	1	105	CARDINAL
taxlaw-2815	496	2	254	CARDINAL
taxlaw-2815	496	3	1998	DATE
taxlaw-2815	497	1	101	CARDINAL
taxlaw-2815	498	1	2003-61	DATE
taxlaw-2815	498	2	2003-2	DATE
taxlaw-2815	498	3	296	CARDINAL
taxlaw-2815	498	4	2000-15, 2000-1	DATE
taxlaw-2815	498	5	447	CARDINAL
taxlaw-2815	499	1	2012-8, 2012-4	DATE
taxlaw-2815	499	2	309	CARDINAL
taxlaw-2815	499	3	2003-61	DATE
taxlaw-2815	502	1	1.6015-5	CARDINAL
taxlaw-2815	503	1	102	CARDINAL
taxlaw-2815	504	1	105	CARDINAL
taxlaw-2815	504	2	254	CARDINAL
taxlaw-2815	504	3	1998	DATE
taxlaw-2815	505	1	103	CARDINAL
taxlaw-2815	505	2	first	ORDINAL
taxlaw-2815	505	3	irs	ORG
taxlaw-2815	505	4	form 8857	DATE
taxlaw-2815	505	5	december 1998	DATE
taxlaw-2815	505	6	one	CARDINAL
taxlaw-2815	505	7	three	CARDINAL
taxlaw-2815	506	1	five	CARDINAL
taxlaw-2815	507	1	september 2010	DATE
taxlaw-2815	507	2	four	CARDINAL
taxlaw-2815	507	3	five	CARDINAL
taxlaw-2815	509	1	104	CARDINAL
taxlaw-2815	510	1	cincinnati	GPE
taxlaw-2815	510	2	covington	GPE
taxlaw-2815	510	3	kentucky	GPE
taxlaw-2815	510	4	fiscal year 2001	DATE
taxlaw-2815	511	1	u.s.	GPE
taxlaw-2815	511	2	gov’t accountability office	ORG
taxlaw-2815	511	3	558	CARDINAL
taxlaw-2815	511	4	4	CARDINAL
taxlaw-2815	512	1	105	CARDINAL
taxlaw-2815	512	2	nat’l taxpayer	ORG
taxlaw-2815	512	3	ann.	PERSON
taxlaw-2815	515	1	irs	ORG
taxlaw-2815	515	2	971	CARDINAL
taxlaw-2815	515	3	1998	DATE
taxlaw-2815	515	4	six	CARDINAL
taxlaw-2815	516	1	september 2011	DATE
taxlaw-2815	516	2	24 2012	DATE
taxlaw-2815	516	3	115	CARDINAL
taxlaw-2815	517	1	an estimated fifty thousand	CARDINAL
taxlaw-2815	517	2	annually	DATE
taxlaw-2815	517	3	fewer than half	CARDINAL
taxlaw-2815	518	1	106	CARDINAL
taxlaw-2815	519	1	2003-61107	DATE
taxlaw-2815	519	2	seven	CARDINAL
taxlaw-2815	519	3	section 4.02	LAW
taxlaw-2815	519	4	spouse.111	GPE
taxlaw-2815	519	5	pre-1998	DATE
taxlaw-2815	521	1	bozick	PERSON
taxlaw-2815	521	2	bozick	PERSON
taxlaw-2815	521	3	137,453	MONEY
taxlaw-2815	522	1	bozick	PERSON
taxlaw-2815	523	1	quarterly	DATE
taxlaw-2815	524	1	2003-61	DATE
taxlaw-2815	526	1	(tax year 2011	DATE
taxlaw-2815	526	2	189	CARDINAL
taxlaw-2815	527	1	irs	ORG
taxlaw-2815	528	1	106	CARDINAL
taxlaw-2815	528	2	19	CARDINAL
taxlaw-2815	528	3	107	CARDINAL
taxlaw-2815	529	1	2003-61	DATE
taxlaw-2815	529	2	2003-2	DATE
taxlaw-2815	529	3	296	CARDINAL
taxlaw-2815	529	4	108	CARDINAL
taxlaw-2815	530	1	4.01	MONEY
taxlaw-2815	531	1	109	CARDINAL
taxlaw-2815	531	2	4.02	CARDINAL
taxlaw-2815	532	1	110	CARDINAL
taxlaw-2815	532	2	4.03	CARDINAL
taxlaw-2815	532	3	eight	CARDINAL
taxlaw-2815	533	1	111	CARDINAL
taxlaw-2815	535	1	9	CARDINAL
taxlaw-2815	535	2	114	CARDINAL
taxlaw-2815	535	3	bozick v. comm’r	PERSON
taxlaw-2815	535	4	99	CARDINAL
taxlaw-2815	536	1	1242	CARDINAL
taxlaw-2815	536	2	1244	CARDINAL
taxlaw-2815	536	3	2010	DATE
taxlaw-2815	537	1	116	CARDINAL
taxlaw-2815	537	2	1998	DATE
taxlaw-2815	538	1	the years	DATE
taxlaw-2815	538	2	1998	DATE
taxlaw-2815	539	1	cases.115	PERSON
taxlaw-2815	539	2	2006	DATE
taxlaw-2815	539	3	ninth	ORDINAL
taxlaw-2815	539	4	december 2006	DATE
taxlaw-2815	539	5	congress	ORG
taxlaw-2815	539	6	6015(f	CARDINAL
taxlaw-2815	539	7	recent years	DATE
taxlaw-2815	539	8	1998	DATE
taxlaw-2815	539	9	1996	DATE
taxlaw-2815	539	10	fourteen year	DATE
taxlaw-2815	540	1	congress	ORG
taxlaw-2815	540	2	1998	DATE
taxlaw-2815	542	1	115	CARDINAL
taxlaw-2815	542	2	fernandez v. comm’r	PERSON
taxlaw-2815	542	3	114	CARDINAL
taxlaw-2815	542	4	324	CARDINAL
taxlaw-2815	542	5	332	CARDINAL
taxlaw-2815	542	6	2000	DATE
taxlaw-2815	542	7	ewing v. comm’r	PERSON
taxlaw-2815	542	8	122	CARDINAL
taxlaw-2815	542	9	32	DATE
taxlaw-2815	542	10	36	DATE
taxlaw-2815	542	11	38	DATE
taxlaw-2815	543	1	116	CARDINAL
taxlaw-2815	543	2	v. ewing	PERSON
taxlaw-2815	543	3	439	CARDINAL
taxlaw-2815	543	4	1014	CARDINAL
taxlaw-2815	543	5	9th	ORDINAL
taxlaw-2815	543	6	2006	DATE
taxlaw-2815	543	7	446	CARDINAL
taxlaw-2815	543	8	785	CARDINAL
taxlaw-2815	543	9	8th	ORDINAL
taxlaw-2815	543	10	2006	DATE
taxlaw-2815	544	1	117 i.r.c	QUANTITY
taxlaw-2815	545	1	2012	DATE
taxlaw-2815	546	1	118	CARDINAL
taxlaw-2815	546	2	122	CARDINAL
taxlaw-2815	546	3	32 (2004	DATE
taxlaw-2815	546	4	439	CARDINAL
taxlaw-2815	546	5	9th	ORDINAL
taxlaw-2815	546	6	2006	DATE
taxlaw-2815	547	1	comm’r	CARDINAL
taxlaw-2815	547	2	130 t.c	QUANTITY
taxlaw-2815	547	3	115	CARDINAL
taxlaw-2815	547	4	124	CARDINAL
taxlaw-2815	547	5	2008	DATE
taxlaw-2815	551	1	130 t.c	QUANTITY
taxlaw-2815	552	1	122	CARDINAL
taxlaw-2815	552	2	119	CARDINAL
taxlaw-2815	552	3	comm’r	CARDINAL
taxlaw-2815	552	4	132	CARDINAL
taxlaw-2815	552	5	203	CARDINAL
taxlaw-2815	552	6	2009	DATE
taxlaw-2815	554	1	1998	DATE
taxlaw-2815	554	2	§§ 6015(b	ORG
taxlaw-2815	554	3	114	CARDINAL
taxlaw-2815	554	4	276	CARDINAL
taxlaw-2815	554	5	292	CARDINAL
taxlaw-2815	554	6	2000	DATE
taxlaw-2815	554	7	6015(f	CARDINAL
taxlaw-2815	555	1	porter ii	PERSON
taxlaw-2815	555	2	congress	ORG
taxlaw-2815	555	3	2006	DATE
taxlaw-2815	555	4	congress	ORG
taxlaw-2815	556	1	porter ii	PERSON
taxlaw-2815	556	2	132 t.c	QUANTITY
taxlaw-2815	557	1	208	CARDINAL
taxlaw-2815	558	1	congress	ORG
taxlaw-2815	558	2	2006	DATE
taxlaw-2815	559	1	porter ii	PERSON
taxlaw-2815	559	2	132 t.c	QUANTITY
taxlaw-2815	560	1	233–35	CARDINAL
taxlaw-2815	560	2	gustafson	ORG
taxlaw-2815	560	3	j.	PERSON
taxlaw-2815	561	1	120	CARDINAL
taxlaw-2815	561	2	1, 2011	DATE
taxlaw-2815	562	1	534–35 (2011	DATE
taxlaw-2815	562	2	2011	CARDINAL
taxlaw-2815	562	3	235	CARDINAL
taxlaw-2815	563	1	17	CARDINAL
taxlaw-2815	564	1	congress	ORG
taxlaw-2815	564	2	6015	DATE
taxlaw-2815	564	3	irs	ORG
taxlaw-2815	566	1	474	CARDINAL
taxlaw-2815	567	1	121	CARDINAL
taxlaw-2815	568	1	cc-2009-021	ORG
taxlaw-2815	568	2	june 30, 2009	DATE
taxlaw-2815	569	1	2012	DATE
taxlaw-2815	569	2	117	CARDINAL
taxlaw-2815	569	3	spouses.122	NORP
taxlaw-2815	570	1	2011	DATE
taxlaw-2815	570	2	congress	ORG
taxlaw-2815	570	3	forty-three	CARDINAL
taxlaw-2815	570	4	6015	DATE
taxlaw-2815	570	5	the period june 1, 2010 to may 31	DATE
taxlaw-2815	570	6	forty-three	CARDINAL
taxlaw-2815	570	7	thirty-four	CARDINAL
taxlaw-2815	570	8	79%	PERCENT
taxlaw-2815	570	9	eleven	CARDINAL
taxlaw-2815	570	10	32%	PERCENT
taxlaw-2815	570	11	seven	CARDINAL
taxlaw-2815	570	12	21%	PERCENT
taxlaw-2815	571	1	nearly half	CARDINAL
taxlaw-2815	571	2	sixteen	CARDINAL
taxlaw-2815	571	3	thirty-four	CARDINAL
taxlaw-2815	571	4	47%).125	CARDINAL
taxlaw-2815	571	5	forty-three	CARDINAL
taxlaw-2815	571	6	2011	DATE
taxlaw-2815	571	7	fifteen	CARDINAL
taxlaw-2815	572	1	from year to year	DATE
taxlaw-2815	573	1	lantz case126	PERSON
taxlaw-2815	574	1	lantz	PERSON
taxlaw-2815	574	2	two years	DATE
taxlaw-2815	575	1	two-year	DATE
taxlaw-2815	576	1	treasury	ORG
taxlaw-2815	576	2	2002	DATE
taxlaw-2815	576	3	two-year	DATE
taxlaw-2815	576	4	6015(f).128	DATE
taxlaw-2815	576	5	two-year	DATE
taxlaw-2815	577	1	seventh	ORDINAL
taxlaw-2815	577	2	2010.130	CARDINAL
taxlaw-2815	577	3	seventh	ORDINAL
taxlaw-2815	577	4	two-year	DATE
taxlaw-2815	577	5	122 i.r.c	QUANTITY
taxlaw-2815	578	1	6015(h)(2	CARDINAL
taxlaw-2815	578	2	2012	DATE
taxlaw-2815	581	1	rev	PERSON
taxlaw-2815	581	2	proc	PERSON
taxlaw-2815	582	1	2003-19, 2003-1	DATE
taxlaw-2815	582	2	371	CARDINAL
taxlaw-2815	583	1	123	CARDINAL
taxlaw-2815	583	2	2, 2011	DATE
taxlaw-2815	584	1	cong	PERSON
taxlaw-2815	585	1	659	CARDINAL
taxlaw-2815	585	2	2011	DATE
taxlaw-2815	586	1	124	CARDINAL
taxlaw-2815	588	1	lantz v. comm’r	PERSON
taxlaw-2815	588	2	607	CARDINAL
taxlaw-2815	588	3	479	CARDINAL
taxlaw-2815	588	4	7th	ORDINAL
taxlaw-2815	588	5	2010	DATE
taxlaw-2815	589	1	127	CARDINAL
taxlaw-2815	590	1	6015	DATE
taxlaw-2815	590	2	2012	DATE
taxlaw-2815	591	1	treas	GPE
taxlaw-2815	593	1	1.6015-5(b)(2)(i	CARDINAL
taxlaw-2815	593	2	2002	DATE
taxlaw-2815	593	3	6330	DATE
taxlaw-2815	593	4	section 6402	LAW
taxlaw-2815	593	5	the united states	GPE
taxlaw-2815	593	6	the united states	GPE
taxlaw-2815	594	1	128	CARDINAL
taxlaw-2815	594	2	two-year	DATE
taxlaw-2815	596	1	98-61	CARDINAL
taxlaw-2815	596	2	1998-2	DATE
taxlaw-2815	596	3	758	CARDINAL
taxlaw-2815	596	4	proc	PERSON
taxlaw-2815	597	1	2000-15	DATE
taxlaw-2815	597	2	447	CARDINAL
taxlaw-2815	597	3	proc	PERSON
taxlaw-2815	598	1	2003-61	DATE
taxlaw-2815	598	2	2003-2	DATE
taxlaw-2815	598	3	296	CARDINAL
taxlaw-2815	599	1	129	CARDINAL
taxlaw-2815	599	2	lantz v. comm’r	PERSON
taxlaw-2815	599	3	132	CARDINAL
taxlaw-2815	599	4	131	CARDINAL
taxlaw-2815	599	5	150	CARDINAL
taxlaw-2815	599	6	2009	DATE
taxlaw-2815	599	7	607	CARDINAL
taxlaw-2815	599	8	479	CARDINAL
taxlaw-2815	599	9	7th	ORDINAL
taxlaw-2815	599	10	2010	DATE
taxlaw-2815	600	1	130 lantz	QUANTITY
taxlaw-2815	600	2	607	CARDINAL
taxlaw-2815	600	3	479	CARDINAL
taxlaw-2815	600	4	7th	ORDINAL
taxlaw-2815	600	5	2010	DATE
taxlaw-2815	601	1	118	CARDINAL
taxlaw-2815	601	2	two	CARDINAL
taxlaw-2815	601	3	lantz	PERSON
taxlaw-2815	601	4	2010	DATE
taxlaw-2815	601	5	annual	DATE
taxlaw-2815	601	6	congress	ORG
taxlaw-2815	601	7	two-year	DATE
taxlaw-2815	601	8	congress	ORG
taxlaw-2815	601	9	6015(f	CARDINAL
taxlaw-2815	601	10	congress	ORG
taxlaw-2815	601	11	house	ORG
taxlaw-2815	601	12	senate	ORG
taxlaw-2815	601	13	irs	ORG
taxlaw-2815	601	14	1998	DATE
taxlaw-2815	602	1	baucus	PERSON
taxlaw-2815	602	2	1998	DATE
taxlaw-2815	602	3	one	CARDINAL
taxlaw-2815	603	1	two-year	DATE
taxlaw-2815	603	2	irs	ORG
taxlaw-2815	605	1	july 2011	DATE
taxlaw-2815	605	2	two-year	DATE
taxlaw-2815	605	3	today	DATE
taxlaw-2815	606	1	the year	DATE
taxlaw-2815	606	2	over fifteen hundred	CARDINAL
taxlaw-2815	606	3	131	CARDINAL
taxlaw-2815	607	1	golsen	PERSON
taxlaw-2815	607	2	54	CARDINAL
taxlaw-2815	607	3	742	CARDINAL
taxlaw-2815	607	4	756–57	DATE
taxlaw-2815	607	5	1970	DATE
taxlaw-2815	607	6	aff’d	ORG
taxlaw-2815	607	7	445	CARDINAL
taxlaw-2815	607	8	985	CARDINAL
taxlaw-2815	607	9	10th	ORDINAL
taxlaw-2815	607	10	1971	DATE
taxlaw-2815	608	1	132	CARDINAL
taxlaw-2815	608	2	third	ORDINAL
taxlaw-2815	608	3	fourth	ORDINAL
taxlaw-2815	608	4	seventh	ORDINAL
taxlaw-2815	609	1	mannella v. comm’r	PERSON
taxlaw-2815	609	2	631	CARDINAL
taxlaw-2815	609	3	115	CARDINAL
taxlaw-2815	609	4	121–25	CARDINAL
taxlaw-2815	609	5	3d	CARDINAL
taxlaw-2815	609	6	2011	DATE
taxlaw-2815	609	7	jones v. comm’r	PERSON
taxlaw-2815	609	8	642	CARDINAL
taxlaw-2815	609	9	459	CARDINAL
taxlaw-2815	609	10	465	CARDINAL
taxlaw-2815	609	11	4th	ORDINAL
taxlaw-2815	609	12	2011	DATE
taxlaw-2815	610	1	second	ORDINAL
taxlaw-2815	610	2	sixth	ORDINAL
taxlaw-2815	610	3	ninth	ORDINAL
taxlaw-2815	611	1	2011-70, 2011-32	DATE
taxlaw-2815	611	2	135	CARDINAL
taxlaw-2815	611	3	136	CARDINAL
taxlaw-2815	612	1	coulter	PERSON
taxlaw-2815	614	1	100309	DATE
taxlaw-2815	614	2	nov. 20, 2009	DATE
taxlaw-2815	615	1	10-680	CARDINAL
taxlaw-2815	616	1	feb. 24, 2010	DATE
taxlaw-2815	617	1	buckner v. comm’r	PERSON
taxlaw-2815	619	1	12153-09	DATE
taxlaw-2815	619	2	21, 2010	DATE
taxlaw-2815	620	1	10-2056	CARDINAL
taxlaw-2815	620	2	6th	ORDINAL
taxlaw-2815	621	1	aug. 18, 2010	DATE
taxlaw-2815	621	2	carlile v. comm’r	PERSON
taxlaw-2815	622	1	26, 2010	DATE
taxlaw-2815	622	2	10-72578	DATE
taxlaw-2815	622	3	9th	ORDINAL
taxlaw-2815	623	1	aug. 23, 2010	DATE
taxlaw-2815	624	1	two-year	DATE
taxlaw-2815	625	1	comm’r	CARDINAL
taxlaw-2815	625	2	136	CARDINAL
taxlaw-2815	625	3	432	CARDINAL
taxlaw-2815	625	4	441–42	DATE
taxlaw-2815	625	5	2011	DATE
taxlaw-2815	625	6	kelly v. comm’r	PERSON
taxlaw-2815	625	7	100	CARDINAL
taxlaw-2815	626	1	cch	PERSON
taxlaw-2815	626	2	507	CARDINAL
taxlaw-2815	626	3	510	CARDINAL
taxlaw-2815	626	4	2010	DATE
taxlaw-2815	626	5	135	CARDINAL
taxlaw-2815	626	6	374	CARDINAL
taxlaw-2815	626	7	382	CARDINAL
taxlaw-2815	626	8	2010	DATE
taxlaw-2815	627	1	pullins	PERSON
taxlaw-2815	627	2	eighth	ORDINAL
taxlaw-2815	627	3	kelly	PERSON
taxlaw-2815	627	4	sixth	ORDINAL
taxlaw-2815	628	1	2011-70	DATE
taxlaw-2815	629	1	133	CARDINAL
taxlaw-2815	629	2	patrick j. smith	PERSON
taxlaw-2815	629	3	seventh	ORDINAL
taxlaw-2815	629	4	lantz	PERSON
taxlaw-2815	629	5	2010	DATE
taxlaw-2815	629	6	today	DATE
taxlaw-2815	629	7	186-19	CARDINAL
taxlaw-2815	629	8	2010	DATE
taxlaw-2815	629	9	seventh	ORDINAL
taxlaw-2815	629	10	bryan t. camp	PERSON
taxlaw-2815	629	11	2010	DATE
taxlaw-2815	629	12	today	DATE
taxlaw-2815	629	13	148-6	CARDINAL
taxlaw-2815	629	14	2010	DATE
taxlaw-2815	630	1	134	CARDINAL
taxlaw-2815	630	2	nat’l	NORP
taxlaw-2815	630	3	6015(f	CARDINAL
taxlaw-2815	630	4	66(c	CARDINAL
taxlaw-2815	630	5	1	CARDINAL
taxlaw-2815	630	6	2010	DATE
taxlaw-2815	630	7	ann.	PERSON
taxlaw-2815	631	1	377–78	CARDINAL
taxlaw-2815	631	2	2010	DATE
taxlaw-2815	632	1	135	CARDINAL
taxlaw-2815	632	2	s. fin	PERSON
taxlaw-2815	633	1	baucus	GPE
taxlaw-2815	633	2	harkin	GPE
taxlaw-2815	633	3	sherrod brown	PERSON
taxlaw-2815	633	4	irs	ORG
taxlaw-2815	633	5	apr. 18, 2011	DATE
taxlaw-2815	634	1	136	CARDINAL
taxlaw-2815	635	1	2011-70, 2011-32	DATE
taxlaw-2815	635	2	135	CARDINAL
taxlaw-2815	635	3	137	CARDINAL
taxlaw-2815	636	1	ir-2011-80	ORG
taxlaw-2815	636	2	july 25, 2011	DATE
taxlaw-2815	637	1	2012	DATE
taxlaw-2815	637	2	119	CARDINAL
taxlaw-2815	637	3	two-year	DATE
taxlaw-2815	637	4	lantz	PERSON
taxlaw-2815	638	1	fifty thousand	CARDINAL
taxlaw-2815	638	2	annually	DATE
taxlaw-2815	639	1	a few months later	DATE
taxlaw-2815	639	2	january 2012	DATE
taxlaw-2815	639	3	2012-8	DATE
taxlaw-2815	639	4	2003-61.139	DATE
taxlaw-2815	639	5	irs	ORG
taxlaw-2815	639	6	doug shulman	PERSON
taxlaw-2815	639	7	irs	ORG
taxlaw-2815	644	1	1971	DATE
taxlaw-2815	647	1	congress	ORG
taxlaw-2815	647	2	1998	DATE
taxlaw-2815	647	3	baucus.143	NORP
taxlaw-2815	647	4	congress	ORG
taxlaw-2815	649	1	1996	DATE
taxlaw-2815	649	2	congress	ORG
taxlaw-2815	649	3	four	CARDINAL
taxlaw-2815	650	1	three	CARDINAL
taxlaw-2815	650	2	1	CARDINAL
taxlaw-2815	650	3	2	CARDINAL
taxlaw-2815	650	4	3	CARDINAL
taxlaw-2815	651	1	february of 1998	DATE
taxlaw-2815	653	1	138	CARDINAL
taxlaw-2815	653	2	2 2010	DATE
taxlaw-2815	653	3	ann.	PERSON
taxlaw-2815	654	1	11	CARDINAL
taxlaw-2815	654	2	2010	DATE
taxlaw-2815	655	1	139	CARDINAL
taxlaw-2815	656	1	2012-8, 2012-4	DATE
taxlaw-2815	657	1	309	CARDINAL
taxlaw-2815	658	1	140	CARDINAL
taxlaw-2815	659	1	jan. 5, 2012	DATE
taxlaw-2815	660	1	141	CARDINAL
taxlaw-2815	660	2	139	CARDINAL
taxlaw-2815	660	3	4.02	CARDINAL
taxlaw-2815	660	4	142	CARDINAL
taxlaw-2815	660	5	4.03(2)(c)(ii	ORDINAL
taxlaw-2815	661	1	143	CARDINAL
taxlaw-2815	661	2	supra	PERSON
taxlaw-2815	661	3	93	CARDINAL
taxlaw-2815	661	4	135	CARDINAL
taxlaw-2815	661	5	144	CARDINAL
taxlaw-2815	661	6	2	CARDINAL
taxlaw-2815	663	1	104-168	CARDINAL
taxlaw-2815	663	2	401	CARDINAL
taxlaw-2815	663	3	110	CARDINAL
taxlaw-2815	664	1	1452	CARDINAL
taxlaw-2815	664	2	1459	CARDINAL
taxlaw-2815	664	3	1996	DATE
taxlaw-2815	665	1	145	CARDINAL
taxlaw-2815	665	2	1998	DATE
taxlaw-2815	666	1	22	CARDINAL
taxlaw-2815	666	2	2	CARDINAL
taxlaw-2815	666	3	120	CARDINAL
taxlaw-2815	667	1	treasury	ORG
taxlaw-2815	668	1	one	CARDINAL
taxlaw-2815	668	2	irs	ORG
taxlaw-2815	668	3	treasury	ORG
taxlaw-2815	670	1	a.	PERSON
taxlaw-2815	672	1	one	CARDINAL
taxlaw-2815	675	1	two	CARDINAL
taxlaw-2815	675	2	annually	DATE
taxlaw-2815	675	3	one	CARDINAL
taxlaw-2815	677	1	146	CARDINAL
taxlaw-2815	678	1	3	CARDINAL
taxlaw-2815	678	2	147	CARDINAL
taxlaw-2815	679	1	3	CARDINAL
taxlaw-2815	680	1	seaborn	PERSON
taxlaw-2815	681	1	congress	ORG
taxlaw-2815	681	2	poe v. seaborn.	PERSON
taxlaw-2815	682	1	nina olson	PERSON
taxlaw-2815	682	2	poe	ORG
taxlaw-2815	683	1	nat’l	NORP
taxlaw-2815	683	2	1, 2005	DATE
taxlaw-2815	683	3	ann.	PERSON
taxlaw-2815	684	1	407	CARDINAL
taxlaw-2815	684	2	409	CARDINAL
taxlaw-2815	684	3	2005	DATE
taxlaw-2815	685	1	148	CARDINAL
taxlaw-2815	686	1	25	CARDINAL
taxlaw-2815	686	2	149	CARDINAL
taxlaw-2815	687	1	25–26	CARDINAL
taxlaw-2815	688	1	150	CARDINAL
taxlaw-2815	688	2	26	CARDINAL
taxlaw-2815	688	3	2012	DATE
taxlaw-2815	688	4	121	CARDINAL
taxlaw-2815	689	1	irs	ORG
taxlaw-2815	689	2	million	CARDINAL
taxlaw-2815	689	3	annually	DATE
taxlaw-2815	690	1	irs	ORG
taxlaw-2815	690	2	treasury	ORG
taxlaw-2815	691	1	the aba tax section committee on domestic relations	ORG
taxlaw-2815	691	2	two	CARDINAL
taxlaw-2815	691	3	1	CARDINAL
taxlaw-2815	691	4	one	CARDINAL
taxlaw-2815	691	5	2	CARDINAL
taxlaw-2815	692	1	aicpa	ORG
taxlaw-2815	692	2	aba	PERSON
taxlaw-2815	692	3	aicpa	ORG
taxlaw-2815	692	4	third	ORDINAL
taxlaw-2815	693	1	congress	ORG
taxlaw-2815	693	2	c.	PERSON
taxlaw-2815	693	3	1998	DATE
taxlaw-2815	694	1	1998	DATE
taxlaw-2815	694	2	congress	ORG
taxlaw-2815	699	1	151	CARDINAL
taxlaw-2815	699	2	supra	PERSON
taxlaw-2815	699	3	63	DATE
taxlaw-2815	699	4	64	CARDINAL
taxlaw-2815	700	1	152	CARDINAL
taxlaw-2815	700	2	1998	DATE
taxlaw-2815	701	1	22	CARDINAL
taxlaw-2815	701	2	34	CARDINAL
taxlaw-2815	702	1	aba	PERSON
taxlaw-2815	702	2	aba	PERSON
taxlaw-2815	703	1	153	CARDINAL
taxlaw-2815	705	1	154	CARDINAL
taxlaw-2815	706	1	38	DATE
taxlaw-2815	706	2	41	CARDINAL
taxlaw-2815	706	3	155	CARDINAL
taxlaw-2815	707	1	42	DATE
taxlaw-2815	709	1	104-56	CARDINAL
taxlaw-2815	709	2	30 (1996	DATE
taxlaw-2815	710	1	156	CARDINAL
taxlaw-2815	710	2	supra	PERSON
taxlaw-2815	710	3	63	CARDINAL
taxlaw-2815	710	4	122	CARDINAL
taxlaw-2815	712	1	2007	DATE
taxlaw-2815	712	2	treasury	ORG
taxlaw-2815	713	1	twenty-seven percent	PERCENT
taxlaw-2815	713	2	richard c.e	PERSON
taxlaw-2815	713	3	beck	PERSON
taxlaw-2815	713	4	1990	DATE
taxlaw-2815	713	5	beck	PERSON
taxlaw-2815	713	6	1998	DATE
taxlaw-2815	714	1	beck	PERSON
taxlaw-2815	714	2	irs	ORG
taxlaw-2815	714	3	953	CARDINAL
taxlaw-2815	714	4	claims;162	ORG
taxlaw-2815	714	5	192 days	DATE
taxlaw-2815	714	6	an astounding 807 days	DATE
taxlaw-2815	714	7	service.163	GPE
taxlaw-2815	714	8	beck	PERSON
taxlaw-2815	714	9	2005	DATE
taxlaw-2815	714	10	1998	DATE
taxlaw-2815	715	1	nearly twenty years	DATE
taxlaw-2815	715	2	beck	PERSON
taxlaw-2815	715	3	157	CARDINAL
taxlaw-2815	715	4	beck	PERSON
taxlaw-2815	715	5	161	CARDINAL
taxlaw-2815	715	6	950–51	CARDINAL
taxlaw-2815	715	7	954	CARDINAL
taxlaw-2815	715	8	158	CARDINAL
taxlaw-2815	716	1	gen.	PERSON
taxlaw-2815	716	2	2007	DATE
taxlaw-2815	717	1	159	CARDINAL
taxlaw-2815	717	2	4	CARDINAL
taxlaw-2815	717	3	160	CARDINAL
taxlaw-2815	717	4	richard c.e	PERSON
taxlaw-2815	717	5	beck	PERSON
taxlaw-2815	717	6	43	CARDINAL
taxlaw-2815	718	1	l. rev	PERSON
taxlaw-2815	718	2	317	CARDINAL
taxlaw-2815	718	3	1990	DATE
taxlaw-2815	719	1	161	CARDINAL
taxlaw-2815	719	2	richard c.e	PERSON
taxlaw-2815	719	3	beck	PERSON
taxlaw-2815	719	4	51	CARDINAL
taxlaw-2815	721	1	l. rev	PERSON
taxlaw-2815	721	2	929 (	CARDINAL
taxlaw-2815	722	1	162	CARDINAL
taxlaw-2815	723	1	950	CARDINAL
taxlaw-2815	723	2	163	CARDINAL
taxlaw-2815	724	1	950–51	CARDINAL
taxlaw-2815	724	2	tas	ORG
taxlaw-2815	724	3	2005	DATE
taxlaw-2815	724	4	17	CARDINAL
taxlaw-2815	724	5	423	CARDINAL
taxlaw-2815	725	1	164	CARDINAL
taxlaw-2815	726	1	954	CARDINAL
taxlaw-2815	726	2	2012	DATE
taxlaw-2815	726	3	123	CARDINAL
taxlaw-2815	727	1	t]he united states	GPE
taxlaw-2815	728	1	beck	PERSON
taxlaw-2815	728	2	1998	DATE
taxlaw-2815	730	1	congress	ORG
taxlaw-2815	732	1	two-year	DATE
taxlaw-2815	732	2	lantz	PERSON
taxlaw-2815	733	1	beck	PERSON
taxlaw-2815	734	1	beck	PERSON
taxlaw-2815	734	2	stephanie hunter mcmahon	PERSON
taxlaw-2815	734	3	congress	ORG
taxlaw-2815	734	4	444	CARDINAL
taxlaw-2815	735	1	2003-61	DATE
taxlaw-2815	736	1	congress	ORG
taxlaw-2815	736	2	the treasury department	ORG
taxlaw-2815	738	1	beck	PERSON
taxlaw-2815	738	2	”172	PRODUCT
taxlaw-2815	739	1	the treasury department’s	ORG
taxlaw-2815	740	1	congress	ORG
taxlaw-2815	740	2	1998	DATE
taxlaw-2815	741	1	congress	ORG
taxlaw-2815	742	1	seventy-five years ago	DATE
taxlaw-2815	742	2	165	CARDINAL
taxlaw-2815	744	1	932	CARDINAL
taxlaw-2815	744	2	167	CARDINAL
taxlaw-2815	745	1	954	CARDINAL
taxlaw-2815	745	2	168	CARDINAL
taxlaw-2815	745	3	hunter mcmahon	PERSON
taxlaw-2815	745	4	congress	ORG
taxlaw-2815	746	1	12	CARDINAL
taxlaw-2815	746	2	fla	GPE
taxlaw-2815	748	1	629	CARDINAL
taxlaw-2815	748	2	2012	DATE
taxlaw-2815	749	1	169	CARDINAL
taxlaw-2815	750	1	706	CARDINAL
taxlaw-2815	750	2	170	CARDINAL
taxlaw-2815	752	1	supra	PERSON
taxlaw-2815	752	2	161	CARDINAL
taxlaw-2815	752	3	942	CARDINAL
taxlaw-2815	753	1	172	CARDINAL
taxlaw-2815	754	1	707	CARDINAL
taxlaw-2815	755	1	173	CARDINAL
taxlaw-2815	755	2	1998	DATE
taxlaw-2815	756	1	22	CARDINAL
taxlaw-2815	756	2	3	CARDINAL
taxlaw-2815	756	3	124	CARDINAL
taxlaw-2815	756	4	columbia	ORG
taxlaw-2815	756	5	congress	ORG
taxlaw-2815	756	6	two	CARDINAL
taxlaw-2815	757	1	congress	ORG
taxlaw-2815	758	1	one	CARDINAL
taxlaw-2815	758	2	america	GPE
taxlaw-2815	758	3	1938	DATE
taxlaw-2815	758	4	1975	DATE
taxlaw-2815	758	5	congress	ORG
taxlaw-2815	760	1	one	CARDINAL
taxlaw-2815	760	2	congress	ORG
taxlaw-2815	760	3	past years	DATE
taxlaw-2815	760	4	one	CARDINAL
taxlaw-2815	761	1	the united states	GPE
taxlaw-2815	763	1	u.s.	GPE
taxlaw-2815	763	2	standard & poor’s	ORG
taxlaw-2815	764	1	2010	DATE
taxlaw-2815	765	1	174	CARDINAL
taxlaw-2815	765	2	boris	PERSON
taxlaw-2815	765	3	1975	DATE
taxlaw-2815	765	4	27	CARDINAL
taxlaw-2815	766	1	l. rev	PERSON
taxlaw-2815	766	2	1389	CARDINAL
taxlaw-2815	768	1	supra	PERSON
taxlaw-2815	768	2	24	CARDINAL
taxlaw-2815	768	3	108	CARDINAL
taxlaw-2815	768	4	24	CARDINAL
taxlaw-2815	768	5	beck	ORG
taxlaw-2815	768	6	supra	PERSON
taxlaw-2815	768	7	160	CARDINAL
taxlaw-2815	768	8	382	CARDINAL
taxlaw-2815	768	9	one	CARDINAL
taxlaw-2815	769	1	175	CARDINAL
taxlaw-2815	769	2	1998	DATE
taxlaw-2815	770	1	22	CARDINAL
taxlaw-2815	770	2	41–44	CARDINAL
taxlaw-2815	771	1	176	CARDINAL
taxlaw-2815	773	1	177	CARDINAL
taxlaw-2815	773	2	1998	DATE
taxlaw-2815	773	3	treasury	ORG
taxlaw-2815	774	1	1998	DATE
taxlaw-2815	775	1	22	CARDINAL
taxlaw-2815	775	2	44	DATE
taxlaw-2815	778	1	irs	ORG
taxlaw-2815	778	2	one	CARDINAL
taxlaw-2815	779	1	one	CARDINAL
taxlaw-2815	780	1	2012	DATE
taxlaw-2815	780	2	125	CARDINAL
taxlaw-2815	780	3	obama	PERSON
taxlaw-2815	782	1	u.s.	GPE
taxlaw-2815	783	1	a new century	DATE
taxlaw-2815	783	2	the united states	GPE
taxlaw-2815	783	3	1938	DATE
taxlaw-2815	785	1	congress	ORG
taxlaw-2815	786	1	one	CARDINAL
taxlaw-2815	786	2	today	DATE
taxlaw-2815	786	3	america	GPE
taxlaw-2815	787	1	1993	DATE
taxlaw-2815	787	2	marjorie kornhauser	PERSON
taxlaw-2815	787	3	two	CARDINAL
taxlaw-2815	788	1	nearly four hundred percent	PERCENT
taxlaw-2815	788	2	1970 to march 1991	DATE
taxlaw-2815	788	3	180	CARDINAL
taxlaw-2815	789	1	one	CARDINAL
taxlaw-2815	789	2	income.181	NORP
taxlaw-2815	790	1	the nearly twenty years	DATE
taxlaw-2815	790	2	kornhauser’s	ORG
taxlaw-2815	791	1	only 51%	PERCENT
taxlaw-2815	791	2	178	CARDINAL
taxlaw-2815	791	3	ctr	GPE
taxlaw-2815	791	4	america	GPE
taxlaw-2815	791	5	http://bipartisanpolicy.org/sites/default/files/bpc%20final%20report%20for%20printer%2002%	PERCENT
taxlaw-2815	791	6	179	CARDINAL
taxlaw-2815	791	7	supra	PERSON
taxlaw-2815	791	8	24	CARDINAL
taxlaw-2815	791	9	66	CARDINAL
taxlaw-2815	791	10	the thirty year	DATE
taxlaw-2815	792	1	180	CARDINAL
taxlaw-2815	792	2	66	CARDINAL
taxlaw-2815	792	3	u.s.	GPE
taxlaw-2815	792	4	the united states	GPE
taxlaw-2815	792	5	56	CARDINAL
taxlaw-2815	792	6	112th	ORDINAL
taxlaw-2815	792	7	1992	DATE
taxlaw-2815	793	1	181	CARDINAL
taxlaw-2815	795	1	182	CARDINAL
taxlaw-2815	796	1	105	CARDINAL
taxlaw-2815	797	1	183	CARDINAL
taxlaw-2815	799	1	65	DATE
taxlaw-2815	800	1	126	CARDINAL
taxlaw-2815	800	2	columbia	ORG
taxlaw-2815	800	3	5%	PERCENT
taxlaw-2815	800	4	72%	PERCENT
taxlaw-2815	800	5	the year 1960	DATE
taxlaw-2815	801	1	recent decades	DATE
taxlaw-2815	802	1	14%	PERCENT
taxlaw-2815	802	2	2010	DATE
taxlaw-2815	802	3	the past twenty years	DATE
taxlaw-2815	802	4	the 5%	PERCENT
taxlaw-2815	802	5	1960.187	CARDINAL
taxlaw-2815	802	6	39%	PERCENT
taxlaw-2815	802	7	americans	NORP
taxlaw-2815	802	8	2010	DATE
taxlaw-2815	802	9	44%	PERCENT
taxlaw-2815	802	10	those ages 18 to 29	DATE
taxlaw-2815	802	11	32%	PERCENT
taxlaw-2815	802	12	less (45%	PERCENT
taxlaw-2815	802	13	27%	PERCENT
taxlaw-2815	802	14	1960	DATE
taxlaw-2815	802	15	72%	PERCENT
taxlaw-2815	802	16	2010	DATE
taxlaw-2815	802	17	only 47%	PERCENT
taxlaw-2815	802	18	76%	PERCENT
taxlaw-2815	802	19	1960	DATE
taxlaw-2815	802	20	64%	PERCENT
taxlaw-2815	802	21	2010.193	CARDINAL
taxlaw-2815	803	1	one	CARDINAL
taxlaw-2815	808	1	anthony infanti	PERSON
taxlaw-2815	808	2	185 d’vera cohn et al	QUANTITY
taxlaw-2815	808	3	ctr	GPE
taxlaw-2815	808	4	5%	PERCENT
taxlaw-2815	808	5	2009 to 2010	DATE
taxlaw-2815	808	6	barely half	CARDINAL
taxlaw-2815	808	7	u.s.	GPE
taxlaw-2815	808	8	1 (2011	DATE
taxlaw-2815	809	1	186	CARDINAL
taxlaw-2815	811	1	10	CARDINAL
taxlaw-2815	812	1	47%	PERCENT
taxlaw-2815	813	1	11	CARDINAL
taxlaw-2815	814	1	189	CARDINAL
taxlaw-2815	815	1	10	CARDINAL
taxlaw-2815	816	1	190	CARDINAL
taxlaw-2815	818	1	8	CARDINAL
taxlaw-2815	818	2	192	CARDINAL
taxlaw-2815	819	1	kahng, supra	ORG
taxlaw-2815	819	2	24	CARDINAL
taxlaw-2815	819	3	2012	DATE
taxlaw-2815	819	4	127	CARDINAL
taxlaw-2815	819	5	family.195	NORP
taxlaw-2815	820	1	bozick	PERSON
taxlaw-2815	820	2	one	CARDINAL
taxlaw-2815	822	1	one	CARDINAL
taxlaw-2815	823	1	four	CARDINAL
taxlaw-2815	823	2	two	CARDINAL
taxlaw-2815	823	3	all year	DATE
taxlaw-2815	825	1	25,000	MONEY
taxlaw-2815	826	1	8,000	MONEY
taxlaw-2815	829	1	1	CARDINAL
taxlaw-2815	829	2	3,897.200	MONEY
taxlaw-2815	829	3	2	CARDINAL
taxlaw-2815	829	4	two	CARDINAL
taxlaw-2815	829	5	1,162,201	MONEY
taxlaw-2815	829	6	195	CARDINAL
taxlaw-2815	829	7	anthony infanti	PERSON
taxlaw-2815	829	8	the united states	GPE
taxlaw-2815	829	9	3	CARDINAL
taxlaw-2815	829	10	utah	GPE
taxlaw-2815	829	11	l. rev	PERSON
taxlaw-2815	829	12	605	CARDINAL
taxlaw-2815	829	13	607–08	DATE
taxlaw-2815	829	14	2010	DATE
taxlaw-2815	830	1	196	CARDINAL
taxlaw-2815	838	1	197	CARDINAL
taxlaw-2815	840	1	198	CARDINAL
taxlaw-2815	840	2	2005	DATE
taxlaw-2815	840	3	25	CARDINAL
taxlaw-2815	840	4	199	CARDINAL
taxlaw-2815	840	5	american	NORP
taxlaw-2815	840	6	2009	DATE
taxlaw-2815	840	7	up to $400	MONEY
taxlaw-2815	840	8	years 2009	DATE
taxlaw-2815	840	9	2010	DATE
taxlaw-2815	841	1	200	CARDINAL
taxlaw-2815	842	1	703	MONEY
taxlaw-2815	843	1	3,897	MONEY
taxlaw-2815	843	2	1,297	MONEY
taxlaw-2815	843	3	2,600	MONEY
taxlaw-2815	844	1	201	CARDINAL
taxlaw-2815	844	2	838	MONEY
taxlaw-2815	845	1	1,162	MONEY
taxlaw-2815	846	1	128	CARDINAL
taxlaw-2815	846	2	columbia	ORG
taxlaw-2815	847	1	1,162	MONEY
taxlaw-2815	847	2	2,735	MONEY
taxlaw-2815	848	1	two	CARDINAL
taxlaw-2815	850	1	2,600	MONEY
taxlaw-2815	852	1	second	ORDINAL
taxlaw-2815	853	1	ten-percent	PERCENT
taxlaw-2815	853	2	8,000.203	MONEY
taxlaw-2815	854	1	only $135	MONEY
taxlaw-2815	855	1	2	CARDINAL
taxlaw-2815	855	2	two	CARDINAL
taxlaw-2815	856	1	congress	ORG
taxlaw-2815	856	2	1938	DATE
taxlaw-2815	856	3	one	CARDINAL
taxlaw-2815	857	1	second	ORDINAL
taxlaw-2815	857	2	1948	DATE
taxlaw-2815	858	1	today	DATE
taxlaw-2815	859	1	3	CARDINAL
taxlaw-2815	859	2	1	CARDINAL
taxlaw-2815	859	3	2	CARDINAL
taxlaw-2815	860	1	two	CARDINAL
taxlaw-2815	862	1	first	ORDINAL
taxlaw-2815	862	2	children:204	GPE
taxlaw-2815	862	3	4,392205	MONEY
taxlaw-2815	862	4	416.206	MONEY
taxlaw-2815	862	5	4,808	MONEY
taxlaw-2815	862	6	911	MONEY
taxlaw-2815	862	7	1	CARDINAL
taxlaw-2815	865	1	two	CARDINAL
taxlaw-2815	865	2	3,646	MONEY
taxlaw-2815	865	3	2,600	MONEY
taxlaw-2815	866	1	135	MONEY
taxlaw-2815	867	1	2012	DATE
taxlaw-2815	869	1	203	CARDINAL
taxlaw-2815	869	2	8,000	MONEY
taxlaw-2815	870	1	5,700	MONEY
taxlaw-2815	870	2	3,650	MONEY
taxlaw-2815	870	3	9,350	MONEY
taxlaw-2815	872	1	an additional $1,350	MONEY
taxlaw-2815	873	1	204	CARDINAL
taxlaw-2815	874	1	205	CARDINAL
taxlaw-2815	875	1	838	MONEY
taxlaw-2815	875	2	4,392	MONEY
taxlaw-2815	875	3	3,230	MONEY
taxlaw-2815	875	4	1,162	MONEY
taxlaw-2815	876	1	206	CARDINAL
taxlaw-2815	877	1	0	MONEY
taxlaw-2815	877	2	416	MONEY
taxlaw-2815	878	1	2012	DATE
taxlaw-2815	878	2	129	CARDINAL
taxlaw-2815	878	3	1,046	MONEY
taxlaw-2815	878	4	135	MONEY
taxlaw-2815	879	1	two	CARDINAL
taxlaw-2815	880	1	3	CARDINAL
taxlaw-2815	881	1	4	CARDINAL
taxlaw-2815	881	2	3	CARDINAL
taxlaw-2815	881	3	4	CARDINAL
taxlaw-2815	881	4	3	CARDINAL
taxlaw-2815	881	5	4,662,209	MONEY
taxlaw-2815	881	6	416	MONEY
taxlaw-2815	882	1	5,078	MONEY
taxlaw-2815	882	2	1,181	MONEY
taxlaw-2815	883	1	1	CARDINAL
taxlaw-2815	887	1	congress	ORG
taxlaw-2815	888	1	1938	DATE
taxlaw-2815	889	1	207	CARDINAL
taxlaw-2815	890	1	2010	DATE
taxlaw-2815	890	2	two	CARDINAL
taxlaw-2815	890	3	42,000	MONEY
taxlaw-2815	890	4	two	CARDINAL
taxlaw-2815	890	5	42,000	MONEY
taxlaw-2815	890	6	705	MONEY
taxlaw-2815	891	1	45,373	MONEY
taxlaw-2815	892	1	208	CARDINAL
taxlaw-2815	893	1	2012	DATE
taxlaw-2815	894	1	more than half	CARDINAL
taxlaw-2815	895	1	1951	DATE
taxlaw-2815	899	1	82-586	CARDINAL
taxlaw-2815	899	2	11	CARDINAL
taxlaw-2815	899	3	1951	DATE
taxlaw-2815	900	1	two	CARDINAL
taxlaw-2815	902	1	congress	ORG
taxlaw-2815	903	1	209	CARDINAL
taxlaw-2815	903	2	2010	DATE
taxlaw-2815	903	3	8,400	MONEY
taxlaw-2815	903	4	only $5,700	MONEY
taxlaw-2815	904	1	2,700	MONEY
taxlaw-2815	904	2	4	CARDINAL
taxlaw-2815	904	3	3	CARDINAL
taxlaw-2815	905	1	270	MONEY
taxlaw-2815	905	2	270	MONEY
taxlaw-2815	906	1	568	MONEY
taxlaw-2815	906	2	4,662	MONEY
taxlaw-2815	906	3	3,230	MONEY
taxlaw-2815	906	4	1,432	MONEY
taxlaw-2815	907	1	130	CARDINAL
taxlaw-2815	907	2	columbia	ORG
taxlaw-2815	907	3	1	CARDINAL
taxlaw-2815	908	1	first	ORDINAL
taxlaw-2815	909	1	second	ORDINAL
taxlaw-2815	912	1	one	CARDINAL
taxlaw-2815	912	2	decades	DATE
taxlaw-2815	912	3	today	DATE
taxlaw-2815	913	1	1975	DATE
taxlaw-2815	914	1	two	CARDINAL
taxlaw-2815	914	2	1	CARDINAL
taxlaw-2815	914	3	2	CARDINAL
taxlaw-2815	914	4	1975	DATE
taxlaw-2815	914	5	400	MONEY
taxlaw-2815	914	6	4,000	MONEY
taxlaw-2815	914	7	8,000	MONEY
taxlaw-2815	915	1	today	DATE
taxlaw-2815	915	2	210	CARDINAL
taxlaw-2815	917	1	one	CARDINAL
taxlaw-2815	918	1	25,000	MONEY
taxlaw-2815	918	2	50,000	MONEY
taxlaw-2815	919	1	one	CARDINAL
taxlaw-2815	921	1	211	CARDINAL
taxlaw-2815	922	1	94-19	CARDINAL
taxlaw-2815	922	2	1975	DATE
taxlaw-2815	923	1	212	CARDINAL
taxlaw-2815	923	2	1975	DATE
taxlaw-2815	925	1	94	CARDINAL
taxlaw-2815	925	2	89	CARDINAL
taxlaw-2815	926	1	26	CARDINAL
taxlaw-2815	926	2	35	DATE
taxlaw-2815	927	1	213	CARDINAL
taxlaw-2815	928	1	94th	LAW
taxlaw-2815	929	1	1975	DATE
taxlaw-2815	929	2	2166	CARDINAL
taxlaw-2815	929	3	33	CARDINAL
taxlaw-2815	930	1	1975	DATE
taxlaw-2815	933	1	94	CARDINAL
taxlaw-2815	933	2	11	CARDINAL
taxlaw-2815	933	3	1975	DATE
taxlaw-2815	938	1	214	CARDINAL
taxlaw-2815	938	2	1975	DATE
taxlaw-2815	938	3	204	CARDINAL
taxlaw-2815	941	1	32	CARDINAL
taxlaw-2815	941	2	2012	DATE
taxlaw-2815	942	1	2012	DATE
taxlaw-2815	942	2	131	CARDINAL
taxlaw-2815	942	3	1975	DATE
taxlaw-2815	942	4	the years	DATE
taxlaw-2815	943	1	today	DATE
taxlaw-2815	944	1	1975	DATE
taxlaw-2815	945	1	one	CARDINAL
taxlaw-2815	945	2	two	CARDINAL
taxlaw-2815	945	3	three	CARDINAL
taxlaw-2815	946	1	2010	DATE
taxlaw-2815	946	2	457	MONEY
taxlaw-2815	946	3	zero	CARDINAL
taxlaw-2815	946	4	13,460	MONEY
taxlaw-2815	946	5	18,470	MONEY
taxlaw-2815	947	1	one	CARDINAL
taxlaw-2815	947	2	up to $3,050	MONEY
taxlaw-2815	947	3	35,535	MONEY
taxlaw-2815	947	4	40,545	MONEY
taxlaw-2815	948	1	two	CARDINAL
taxlaw-2815	948	2	up to $5,036	MONEY
taxlaw-2815	948	3	zero	CARDINAL
taxlaw-2815	948	4	40,363	MONEY
taxlaw-2815	948	5	45,373	MONEY
taxlaw-2815	949	1	three	CARDINAL
taxlaw-2815	949	2	up to $5,666	MONEY
taxlaw-2815	949	3	zero	CARDINAL
taxlaw-2815	949	4	43,352	MONEY
taxlaw-2815	949	5	48,362	MONEY
taxlaw-2815	950	1	gordon dahl	PERSON
taxlaw-2815	950	2	lance lochner	PERSON
taxlaw-2815	950	3	215 i.r.c	QUANTITY
taxlaw-2815	951	1	2012	DATE
taxlaw-2815	953	1	one	CARDINAL
taxlaw-2815	953	2	congress	ORG
taxlaw-2815	954	1	h.r.	PERSON
taxlaw-2815	955	1	94-19	CARDINAL
taxlaw-2815	955	2	30–31	CARDINAL
taxlaw-2815	955	3	1975	DATE
taxlaw-2815	956	1	only one	CARDINAL
taxlaw-2815	958	1	senate	ORG
taxlaw-2815	958	2	94	CARDINAL
taxlaw-2815	959	1	s.	PERSON
taxlaw-2815	961	1	94	CARDINAL
taxlaw-2815	961	2	35	DATE
taxlaw-2815	961	3	1975	DATE
taxlaw-2815	962	1	216	CARDINAL
taxlaw-2815	962	2	three	CARDINAL
taxlaw-2815	962	3	american	NORP
taxlaw-2815	962	4	2009	DATE
taxlaw-2815	964	1	111	CARDINAL
taxlaw-2815	964	2	123	CARDINAL
taxlaw-2815	965	1	115	CARDINAL
taxlaw-2815	966	1	years 2009	DATE
taxlaw-2815	966	2	2010	DATE
taxlaw-2815	966	3	2012	DATE
taxlaw-2815	966	4	2010	DATE
taxlaw-2815	967	1	111	CARDINAL
taxlaw-2815	967	2	124	CARDINAL
taxlaw-2815	968	1	3296	CARDINAL
taxlaw-2815	969	1	217	CARDINAL
taxlaw-2815	969	2	jimmy charite	PERSON
taxlaw-2815	969	3	dutta-gupta &	ORG
taxlaw-2815	969	4	chuck marr	PERSON
taxlaw-2815	969	5	ctr	GPE
taxlaw-2815	970	1	budget &	ORG
taxlaw-2815	970	2	2012	DATE
taxlaw-2815	970	3	218	CARDINAL
taxlaw-2815	970	4	gordon b. dahl & lance lochner	PERSON
taxlaw-2815	970	5	nat’l bureau of econ.	ORG
taxlaw-2815	971	1	2011	DATE
taxlaw-2815	972	1	1,000	MONEY
taxlaw-2815	972	2	6%	PERCENT
taxlaw-2815	974	1	1951	DATE
taxlaw-2815	975	1	dutta-gupta &	ORG
taxlaw-2815	975	2	217	CARDINAL
taxlaw-2815	975	3	2	CARDINAL
taxlaw-2815	976	1	219	CARDINAL
taxlaw-2815	976	2	dahl & lochner	ORG
taxlaw-2815	976	3	supra	PERSON
taxlaw-2815	976	4	218	CARDINAL
taxlaw-2815	976	5	1949	DATE
taxlaw-2815	977	1	132	CARDINAL
taxlaw-2815	978	1	2	CARDINAL
taxlaw-2815	978	2	one	CARDINAL
taxlaw-2815	980	1	congress	ORG
taxlaw-2815	981	1	one	CARDINAL
taxlaw-2815	981	2	one	CARDINAL
taxlaw-2815	981	3	40,000	MONEY
taxlaw-2815	981	4	second	ORDINAL
taxlaw-2815	981	5	1,822	MONEY
taxlaw-2815	982	1	only $40,000	MONEY
taxlaw-2815	983	1	one	CARDINAL
taxlaw-2815	984	1	second	ORDINAL
taxlaw-2815	986	1	congress	ORG
taxlaw-2815	986	2	1,822	MONEY
taxlaw-2815	987	1	two	CARDINAL
taxlaw-2815	987	2	one	CARDINAL
taxlaw-2815	987	3	40,000	MONEY
taxlaw-2815	987	4	second	ORDINAL
taxlaw-2815	988	1	second	ORDINAL
taxlaw-2815	988	2	1,101	MONEY
taxlaw-2815	988	3	one	CARDINAL
taxlaw-2815	988	4	1,101	MONEY
taxlaw-2815	989	1	second	ORDINAL
taxlaw-2815	989	2	as little as $6,000	MONEY
taxlaw-2815	990	1	220	CARDINAL
taxlaw-2815	991	1	221 one	CARDINAL
taxlaw-2815	992	1	one	CARDINAL
taxlaw-2815	994	1	222	CARDINAL
taxlaw-2815	995	1	2,156	MONEY
taxlaw-2815	995	2	1,126	MONEY
taxlaw-2815	995	3	only $71	MONEY
taxlaw-2815	997	1	50,000	MONEY
taxlaw-2815	997	2	40,000	MONEY
taxlaw-2815	998	1	2012	DATE
taxlaw-2815	998	2	133 two	CARDINAL
taxlaw-2815	998	3	second	ORDINAL
taxlaw-2815	999	1	second	ORDINAL
taxlaw-2815	999	2	second	ORDINAL
taxlaw-2815	1000	1	two	CARDINAL
taxlaw-2815	1001	1	second	ORDINAL
taxlaw-2815	1002	1	congress	ORG
taxlaw-2815	1003	1	congress	ORG
taxlaw-2815	1007	1	1994	DATE
taxlaw-2815	1007	2	a few thousand dollars	MONEY
taxlaw-2815	1009	1	congress	ORG
taxlaw-2815	1010	1	congress	ORG
taxlaw-2815	1010	2	223	CARDINAL
taxlaw-2815	1010	3	24	CARDINAL
taxlaw-2815	1010	4	398–99	DATE
taxlaw-2815	1012	1	mid-twentieth century	DATE
taxlaw-2815	1012	2	america	GPE
taxlaw-2815	1012	3	american	NORP
taxlaw-2815	1012	4	the century	DATE
taxlaw-2815	1013	1	404–05	CARDINAL
taxlaw-2815	1014	1	224	CARDINAL
taxlaw-2815	1014	2	ctr	GPE
taxlaw-2815	1014	3	38	CARDINAL
taxlaw-2815	1014	4	2010	DATE
taxlaw-2815	1015	1	1960	DATE
taxlaw-2815	1015	2	1979	DATE
taxlaw-2815	1017	1	3,700	MONEY
taxlaw-2815	1017	2	2011	DATE
taxlaw-2815	1018	1	up to $1,000	MONEY
taxlaw-2815	1018	2	2011	DATE
taxlaw-2815	1019	1	a few thousand dollars	MONEY
taxlaw-2815	1020	1	464	MONEY
taxlaw-2815	1021	1	134	CARDINAL
taxlaw-2815	1021	2	columbia	ORG
taxlaw-2815	1021	3	george yin and	PERSON
taxlaw-2815	1021	4	jonathan barry	PERSON
taxlaw-2815	1021	5	two	CARDINAL
taxlaw-2815	1021	6	congress	ORG
taxlaw-2815	1023	1	vi	PERSON
taxlaw-2815	1023	2	the senate finance committee	ORG
taxlaw-2815	1023	3	1998	DATE
taxlaw-2815	1023	4	william roth	PERSON
taxlaw-2815	1025	1	1998	DATE
taxlaw-2815	1025	2	years	DATE
taxlaw-2815	1026	1	many months	DATE
taxlaw-2815	1026	2	congress	ORG
taxlaw-2815	1027	1	the united states	GPE
taxlaw-2815	1028	1	226	CARDINAL
taxlaw-2815	1028	2	24	CARDINAL
taxlaw-2815	1028	3	400–01	CARDINAL
taxlaw-2815	1029	1	227	CARDINAL
taxlaw-2815	1029	2	george k. yin &	PERSON
taxlaw-2815	1029	3	jonathan barry	PERSON
taxlaw-2815	1029	4	forman	PRODUCT
taxlaw-2815	1029	5	59	CARDINAL
taxlaw-2815	1029	6	951	CARDINAL
taxlaw-2815	1029	7	1993	DATE
taxlaw-2815	1030	1	228	CARDINAL
taxlaw-2815	1031	1	957–60	CARDINAL
taxlaw-2815	1031	2	229	CARDINAL
taxlaw-2815	1031	3	irs	ORG
taxlaw-2815	1031	4	2676	CARDINAL
taxlaw-2815	1032	1	105th	GPE
taxlaw-2815	1033	1	142	CARDINAL
taxlaw-2815	1033	2	1998	DATE
taxlaw-2815	1034	1	230	CARDINAL
taxlaw-2815	1036	1	2012	DATE
taxlaw-2815	1038	1	231	CARDINAL
taxlaw-2815	1038	2	ctr	GPE
taxlaw-2815	1038	3	supra	PERSON
taxlaw-2815	1038	4	224	CARDINAL
taxlaw-2815	1038	5	11	CARDINAL
taxlaw-2815	1038	6	sixteen	CARDINAL
taxlaw-2815	1038	7	2008	DATE
taxlaw-2815	1038	8	64%	PERCENT
taxlaw-2815	1038	9	48%	PERCENT
taxlaw-2815	1039	1	2012	DATE
taxlaw-2815	1039	2	135	CARDINAL
taxlaw-2815	1041	1	232	CARDINAL
taxlaw-2815	1041	2	supra	PERSON
taxlaw-2815	1041	3	217–19	CARDINAL