id	sid	eid	entity	type
taxlaw-2834	1	1	johnson	PERSON
taxlaw-2834	1	2	american	NORP
taxlaw-2834	1	3	steve r. johnson* * university	PERSON
taxlaw-2834	1	4	florida state university college of law	ORG
taxlaw-2834	2	1	march 2015	DATE
taxlaw-2834	2	2	irs	ORG
taxlaw-2834	2	3	the university of minnesota law school corporate institute forum	ORG
taxlaw-2834	3	1	2016	CARDINAL
taxlaw-2834	3	2	johnson	PERSON
taxlaw-2834	4	1	https://creativecommons.org/licenses/by/4.0/	WORK_OF_ART
taxlaw-2834	5	1	6	CARDINAL
taxlaw-2834	5	2	vol.7:5 i.	ORG
taxlaw-2834	5	3	8 a.	PERSON
taxlaw-2834	5	4	8 1	DATE
taxlaw-2834	5	5	9 2	CARDINAL
taxlaw-2834	6	1	10 3	CARDINAL
taxlaw-2834	6	2	11 4	CARDINAL
taxlaw-2834	6	3	12	CARDINAL
taxlaw-2834	7	1	12 1	DATE
taxlaw-2834	7	2	13 2	CARDINAL
taxlaw-2834	7	3	14 3	DATE
taxlaw-2834	9	1	14 4	DATE
taxlaw-2834	11	1	15 5	DATE
taxlaw-2834	12	1	16 6	CARDINAL
taxlaw-2834	13	1	16 7	DATE
taxlaw-2834	15	1	17 ii	QUANTITY
taxlaw-2834	16	1	18	CARDINAL
taxlaw-2834	16	2	19	CARDINAL
taxlaw-2834	16	3	irs	ORG
taxlaw-2834	16	4	19 iii	QUANTITY
taxlaw-2834	17	1	22	CARDINAL
taxlaw-2834	17	2	a. radical tax	PERSON
taxlaw-2834	17	3	22	CARDINAL
taxlaw-2834	18	1	23 1	DATE
taxlaw-2834	18	2	24 2	CARDINAL
taxlaw-2834	18	3	24 3	DATE
taxlaw-2834	18	4	25 4	DATE
taxlaw-2834	19	1	25 5	DATE
taxlaw-2834	20	1	26	CARDINAL
taxlaw-2834	20	2	irs	ORG
taxlaw-2834	20	3	27	CARDINAL
taxlaw-2834	20	4	d.	NORP
taxlaw-2834	20	5	u.s.	GPE
taxlaw-2834	23	1	29 1	CARDINAL
taxlaw-2834	24	1	29 2	DATE
taxlaw-2834	25	1	30	CARDINAL
taxlaw-2834	25	2	30 1	DATE
taxlaw-2834	25	3	30 2	CARDINAL
taxlaw-2834	25	4	third	ORDINAL
taxlaw-2834	25	5	31 3	DATE
taxlaw-2834	25	6	irs	ORG
taxlaw-2834	25	7	32	CARDINAL
taxlaw-2834	25	8	32	CARDINAL
taxlaw-2834	26	1	33	CARDINAL
taxlaw-2834	26	2	a. realities ...............................................................................................................	PERSON
taxlaw-2834	26	3	34	CARDINAL
taxlaw-2834	26	4	34	CARDINAL
taxlaw-2834	26	5	35 2016	CARDINAL
taxlaw-2834	26	6	american	NORP
taxlaw-2834	28	1	the hanseatic league	ORG
taxlaw-2834	28	2	modern germany	GPE
taxlaw-2834	29	1	the internal revenue service	ORG
taxlaw-2834	30	1	irs	ORG
taxlaw-2834	30	2	irs	ORG
taxlaw-2834	30	3	irs	ORG
taxlaw-2834	31	1	irs	ORG
taxlaw-2834	31	2	congress	ORG
taxlaw-2834	31	3	irs	ORG
taxlaw-2834	31	4	recent decades	DATE
taxlaw-2834	32	1	irs	ORG
taxlaw-2834	32	2	recent years	DATE
taxlaw-2834	33	1	irs	ORG
taxlaw-2834	34	1	two	CARDINAL
taxlaw-2834	34	2	1	CARDINAL
taxlaw-2834	34	3	irs	ORG
taxlaw-2834	34	4	2	CARDINAL
taxlaw-2834	34	5	congress	ORG
taxlaw-2834	34	6	irs	ORG
taxlaw-2834	36	1	two	CARDINAL
taxlaw-2834	37	1	irs	ORG
taxlaw-2834	48	1	1 two decades ago	DATE
taxlaw-2834	48	2	cohen	PERSON
taxlaw-2834	48	3	irs	ORG
taxlaw-2834	53	1	sheldon s. cohen	PERSON
taxlaw-2834	53	2	erwin n. griswold	PERSON
taxlaw-2834	53	3	14	CARDINAL
taxlaw-2834	54	1	j. tax	ORG
taxlaw-2834	54	2	113	CARDINAL
taxlaw-2834	54	3	115	CARDINAL
taxlaw-2834	54	4	1997	DATE
taxlaw-2834	55	1	irs	ORG
taxlaw-2834	55	2	the united states	GPE
taxlaw-2834	56	1	john a. koskinen	PERSON
taxlaw-2834	56	2	2014	DATE
taxlaw-2834	56	3	2	CARDINAL
taxlaw-2834	57	1	american	NORP
taxlaw-2834	59	1	45	CARDINAL
taxlaw-2834	60	1	8	CARDINAL
taxlaw-2834	63	1	two	CARDINAL
taxlaw-2834	64	1	first	ORDINAL
taxlaw-2834	67	1	second	ORDINAL
taxlaw-2834	70	1	i. intersecting	PERSON
taxlaw-2834	70	2	two	CARDINAL
taxlaw-2834	71	1	first	ORDINAL
taxlaw-2834	71	2	the united states	GPE
taxlaw-2834	72	1	second	ORDINAL
taxlaw-2834	74	1	irs	ORG
taxlaw-2834	75	1	irs	ORG
taxlaw-2834	76	1	irs	ORG
taxlaw-2834	76	2	congress	ORG
taxlaw-2834	76	3	irs	ORG
taxlaw-2834	76	4	•	CARDINAL
taxlaw-2834	77	1	all,”5 •	ORG
taxlaw-2834	77	2	irs	ORG
taxlaw-2834	77	3	•	CARDINAL
taxlaw-2834	79	1	3	CARDINAL
taxlaw-2834	80	1	64-22	CARDINAL
taxlaw-2834	80	2	1964-1	DATE
taxlaw-2834	80	3	689	CARDINAL
taxlaw-2834	80	4	4 2002-2	DATE
taxlaw-2834	81	1	6 1996-1	DATE
taxlaw-2834	82	1	9	CARDINAL
taxlaw-2834	82	2	1976-1	DATE
taxlaw-2834	82	3	2016	DATE
taxlaw-2834	82	4	american	NORP
taxlaw-2834	82	5	9	CARDINAL
taxlaw-2834	82	6	irs	ORG
taxlaw-2834	82	7	three	CARDINAL
taxlaw-2834	82	8	1	CARDINAL
taxlaw-2834	82	9	irs	ORG
taxlaw-2834	82	10	2	CARDINAL
taxlaw-2834	82	11	irs	ORG
taxlaw-2834	82	12	3	CARDINAL
taxlaw-2834	82	13	congress	ORG
taxlaw-2834	82	14	irs	ORG
taxlaw-2834	84	1	1	CARDINAL
taxlaw-2834	85	1	irs	ORG
taxlaw-2834	85	2	terms.12	GPE
taxlaw-2834	87	1	irs	ORG
taxlaw-2834	87	2	irs	ORG
taxlaw-2834	88	1	the period 2010 to 2015	DATE
taxlaw-2834	88	2	irs	ORG
taxlaw-2834	88	3	$1.2 billion	MONEY
taxlaw-2834	88	4	more than 17%	PERCENT
taxlaw-2834	89	1	14	CARDINAL
taxlaw-2834	89	2	the senate committee	ORG
taxlaw-2834	89	3	the house committee on appropriations	ORG
taxlaw-2834	89	4	seven	CARDINAL
taxlaw-2834	89	5	irs	ORG
taxlaw-2834	90	1	2016,16	CARDINAL
taxlaw-2834	90	2	irs	ORG
taxlaw-2834	90	3	the fiscal year 2015	DATE
taxlaw-2834	90	4	an additional $290 million	MONEY
taxlaw-2834	90	5	10	CARDINAL
taxlaw-2834	92	1	andrew jackson	PERSON
taxlaw-2834	92	2	peter j. reilly	PERSON
taxlaw-2834	92	3	forbes	ORG
taxlaw-2834	92	4	aug. 15, 2012	DATE
taxlaw-2834	92	5	7	DATE
taxlaw-2834	92	6	https://perma.cc/jt6b-eh2v	GPE
taxlaw-2834	92	7	11	CARDINAL
taxlaw-2834	92	8	irs	ORG
taxlaw-2834	92	9	the united states	GPE
taxlaw-2834	93	1	bull v. united states	PERSON
taxlaw-2834	93	2	295	CARDINAL
taxlaw-2834	93	3	u.s. 247	DATE
taxlaw-2834	93	4	259	CARDINAL
taxlaw-2834	93	5	united states	GPE
taxlaw-2834	93	6	kimbell foods, inc.	ORG
taxlaw-2834	94	1	440	CARDINAL
taxlaw-2834	94	2	715	CARDINAL
taxlaw-2834	94	3	734	CARDINAL
taxlaw-2834	94	4	1979	DATE
taxlaw-2834	95	1	irs	ORG
taxlaw-2834	95	2	about 93%	PERCENT
taxlaw-2834	96	1	u.s.	GPE
taxlaw-2834	96	2	gov’t accountability office	ORG
taxlaw-2834	96	3	irs	ORG
taxlaw-2834	96	4	2016	CARDINAL
taxlaw-2834	96	5	irs	ORG
taxlaw-2834	96	6	1	CARDINAL
taxlaw-2834	97	1	12	CARDINAL
taxlaw-2834	97	2	irs	ORG
taxlaw-2834	97	3	1	CARDINAL
taxlaw-2834	97	4	irs	ORG
taxlaw-2834	97	5	2	CARDINAL
taxlaw-2834	97	6	3	CARDINAL
taxlaw-2834	97	7	congress	ORG
taxlaw-2834	97	8	fiscal years 2009 to 2015	DATE
taxlaw-2834	97	9	treasury	ORG
taxlaw-2834	97	10	1	CARDINAL
taxlaw-2834	97	11	2015	DATE
taxlaw-2834	98	1	13	CARDINAL
taxlaw-2834	98	2	[united states	GPE
taxlaw-2834	99	1	michael c. durst	PERSON
taxlaw-2834	99	2	second	ORDINAL
taxlaw-2834	99	3	12	CARDINAL
taxlaw-2834	99	4	1988	DATE
taxlaw-2834	100	1	over a decade	DATE
taxlaw-2834	101	1	steve johnson	PERSON
taxlaw-2834	101	2	1998	DATE
taxlaw-2834	101	3	51	CARDINAL
taxlaw-2834	101	4	kan	ORG
taxlaw-2834	102	1	l. rev	PERSON
taxlaw-2834	102	2	1013	CARDINAL
taxlaw-2834	102	3	2003	DATE
taxlaw-2834	103	1	14	CARDINAL
taxlaw-2834	103	2	mortimer m. caplin	PERSON
taxlaw-2834	103	3	sheldon s. cohen	PERSON
taxlaw-2834	103	4	lawrence b. gibbs	PERSON
taxlaw-2834	103	5	fred t. goldberg	PERSON
taxlaw-2834	103	6	jr.	PERSON
taxlaw-2834	103	7	shirley d. peterson	PERSON
taxlaw-2834	103	8	margaret m. richardson & charles o.	PERSON
taxlaw-2834	103	9	thad cochran	PERSON
taxlaw-2834	103	10	barbara a. mikulski &	PERSON
taxlaw-2834	103	11	harold rogers	PERSON
taxlaw-2834	103	12	nita m. lowey	PERSON
taxlaw-2834	103	13	(nov. 9, 2015	DATE
taxlaw-2834	104	1	seven	CARDINAL
taxlaw-2834	105	1	seven	CARDINAL
taxlaw-2834	105	2	fifty years	DATE
taxlaw-2834	106	1	15	CARDINAL
taxlaw-2834	107	1	2029	CARDINAL
taxlaw-2834	107	2	114th	ORDINAL
taxlaw-2834	108	1	1st	ORDINAL
taxlaw-2834	109	1	2016	DATE
taxlaw-2834	110	1	10	CARDINAL
taxlaw-2834	110	2	columbia	ORG
taxlaw-2834	111	1	”17	EVENT
taxlaw-2834	111	2	irs	ORG
taxlaw-2834	111	3	congress	ORG
taxlaw-2834	111	4	quarterly	DATE
taxlaw-2834	111	5	irs	ORG
taxlaw-2834	111	6	funds.18	PRODUCT
taxlaw-2834	111	7	$290 million	MONEY
taxlaw-2834	111	8	pre-2016	DATE
taxlaw-2834	111	9	irs	ORG
taxlaw-2834	112	1	2	CARDINAL
taxlaw-2834	112	2	irs	ORG
taxlaw-2834	113	1	first	ORDINAL
taxlaw-2834	113	2	the united states	GPE
taxlaw-2834	113	3	every year	DATE
taxlaw-2834	113	4	the united states	GPE
taxlaw-2834	113	5	most years	DATE
taxlaw-2834	114	1	the fiscal year	DATE
taxlaw-2834	114	2	2016	DATE
taxlaw-2834	114	3	irs	ORG
taxlaw-2834	114	4	1991	DATE
taxlaw-2834	114	5	25 years ago	DATE
taxlaw-2834	114	6	38 million	CARDINAL
taxlaw-2834	114	7	only about half	CARDINAL
taxlaw-2834	115	1	second	ORDINAL
taxlaw-2834	115	2	congress	ORG
taxlaw-2834	115	3	irs	ORG
taxlaw-2834	115	4	irs	ORG
taxlaw-2834	115	5	third	ORDINAL
taxlaw-2834	115	6	irs	ORG
taxlaw-2834	116	1	over a trillion dollars	MONEY
taxlaw-2834	116	2	americans	NORP
taxlaw-2834	117	1	25	CARDINAL
taxlaw-2834	117	2	17	CARDINAL
taxlaw-2834	117	3	2016	CARDINAL
taxlaw-2834	117	4	1	CARDINAL
taxlaw-2834	117	5	2016	CARDINAL
taxlaw-2834	118	1	18	CARDINAL
taxlaw-2834	118	2	2029	CARDINAL
taxlaw-2834	118	3	16	CARDINAL
taxlaw-2834	118	4	i. 19	PERSON
taxlaw-2834	118	5	anne wall	PERSON
taxlaw-2834	119	1	robert p. casey	PERSON
taxlaw-2834	119	2	3	CARDINAL
taxlaw-2834	119	3	2015	DATE
taxlaw-2834	120	1	20	CARDINAL
taxlaw-2834	122	1	1998	DATE
taxlaw-2834	124	1	105-206	CARDINAL
taxlaw-2834	124	2	112	CARDINAL
taxlaw-2834	125	1	685	CARDINAL
taxlaw-2834	125	2	1998	DATE
taxlaw-2834	125	3	johnson	PERSON
taxlaw-2834	125	4	13	CARDINAL
taxlaw-2834	125	5	1039-44	DATE
taxlaw-2834	125	6	21	CARDINAL
taxlaw-2834	125	7	cohen	PERSON
taxlaw-2834	125	8	supra	PERSON
taxlaw-2834	125	9	1	CARDINAL
taxlaw-2834	125	10	114-15	CARDINAL
taxlaw-2834	125	11	3	CARDINAL
taxlaw-2834	125	12	seven	CARDINAL
taxlaw-2834	125	13	14	CARDINAL
taxlaw-2834	125	14	4	CARDINAL
taxlaw-2834	125	15	22	CARDINAL
taxlaw-2834	125	16	1974	DATE
taxlaw-2834	125	17	1,500	CARDINAL
taxlaw-2834	125	18	about 5,500	CARDINAL
taxlaw-2834	125	19	2014	DATE
taxlaw-2834	126	1	1974	DATE
taxlaw-2834	126	2	about 12,100	CARDINAL
taxlaw-2834	126	3	treasury	ORG
taxlaw-2834	126	4	over 44,000	CARDINAL
taxlaw-2834	126	5	2014	DATE
taxlaw-2834	127	1	jonathan h. adler	PERSON
taxlaw-2834	127	2	irs	ORG
taxlaw-2834	127	3	1974	DATE
taxlaw-2834	128	1	2, 2014	DATE
taxlaw-2834	130	1	23	CARDINAL
taxlaw-2834	130	2	nicole duarte	PERSON
taxlaw-2834	130	3	irs	ORG
taxlaw-2834	130	4	jan. 3 2011	DATE
taxlaw-2834	130	5	63	DATE
taxlaw-2834	130	6	congress	ORG
taxlaw-2834	130	7	2010	DATE
taxlaw-2834	131	1	congress	ORG
taxlaw-2834	131	2	irs	ORG
taxlaw-2834	132	1	24	CARDINAL
taxlaw-2834	132	2	reuven s. avi-yonah	PERSON
taxlaw-2834	132	3	113	CARDINAL
taxlaw-2834	133	1	l. rev	PERSON
taxlaw-2834	133	2	1573	DATE
taxlaw-2834	133	3	1585-86	DATE
taxlaw-2834	133	4	peter d. sutherland	PERSON
taxlaw-2834	133	5	nov. 1998	DATE
taxlaw-2834	133	6	16	DATE
taxlaw-2834	133	7	60 to 1	CARDINAL
taxlaw-2834	134	1	25	CARDINAL
taxlaw-2834	134	2	irs	ORG
taxlaw-2834	134	3	americans	NORP
taxlaw-2834	134	4	u.s.	GPE
taxlaw-2834	135	1	kathryn keneally & charles p. rettig	ORG
taxlaw-2834	135	2	the end of an era	DATE
taxlaw-2834	135	3	irs	ORG
taxlaw-2834	135	4	j. tax prac.	ORG
taxlaw-2834	135	5	2009	DATE
taxlaw-2834	135	6	11	CARDINAL
taxlaw-2834	136	1	2016	CARDINAL
taxlaw-2834	136	2	american	NORP
taxlaw-2834	136	3	11	CARDINAL
taxlaw-2834	136	4	u.s.	GPE
taxlaw-2834	136	5	the united states	GPE
taxlaw-2834	136	6	irs	ORG
taxlaw-2834	137	1	expensive.35	GPE
taxlaw-2834	137	2	36	DATE
taxlaw-2834	137	3	irs	ORG
taxlaw-2834	137	4	3	CARDINAL
taxlaw-2834	137	5	irs	ORG
taxlaw-2834	139	1	irs	ORG
taxlaw-2834	139	2	irs	ORG
taxlaw-2834	140	1	482	CARDINAL
taxlaw-2834	140	2	27	CARDINAL
taxlaw-2834	141	1	951-964	CARDINAL
taxlaw-2834	141	2	28	CARDINAL
taxlaw-2834	142	1	861-865	CARDINAL
taxlaw-2834	142	2	29	CARDINAL
taxlaw-2834	143	1	30	CARDINAL
taxlaw-2834	143	2	yariv brauner	PERSON
taxlaw-2834	143	3	56	CARDINAL
taxlaw-2834	143	4	259	CARDINAL
taxlaw-2834	143	5	2003	DATE
taxlaw-2834	143	6	diane m. ring	PERSON
taxlaw-2834	143	7	one	CARDINAL
taxlaw-2834	143	8	44	CARDINAL
taxlaw-2834	143	9	l. rev	PERSON
taxlaw-2834	143	10	79 (2002	DATE
taxlaw-2834	144	1	31	CARDINAL
taxlaw-2834	144	2	445	CARDINAL
taxlaw-2834	144	3	100th	ORDINAL
taxlaw-2834	144	4	2d	CARDINAL
taxlaw-2834	145	1	the tax reform act of	LAW
taxlaw-2834	145	2	1986	DATE
taxlaw-2834	145	3	u.s.	GPE
taxlaw-2834	146	1	32	CARDINAL
taxlaw-2834	146	2	united states v. bank of nova scotia	ORG
taxlaw-2834	146	3	691	CARDINAL
taxlaw-2834	146	4	1384	CARDINAL
taxlaw-2834	146	5	11th	ORDINAL
taxlaw-2834	146	6	1982	DATE
taxlaw-2834	147	1	462	CARDINAL
taxlaw-2834	147	2	1983	DATE
taxlaw-2834	147	3	722	CARDINAL
taxlaw-2834	147	4	657	CARDINAL
taxlaw-2834	147	5	11th	ORDINAL
taxlaw-2834	147	6	1983	DATE
taxlaw-2834	147	7	740	CARDINAL
taxlaw-2834	147	8	817	CARDINAL
taxlaw-2834	147	9	11th	ORDINAL
taxlaw-2834	147	10	1984	DATE
taxlaw-2834	148	1	469	CARDINAL
taxlaw-2834	148	2	1985	DATE
taxlaw-2834	149	1	33	CARDINAL
taxlaw-2834	149	2	article 26 of the u.s.	LAW
taxlaw-2834	149	3	irs	ORG
taxlaw-2834	150	1	the united states	GPE
taxlaw-2834	150	2	approximately 70	CARDINAL
taxlaw-2834	151	1	34	CARDINAL
taxlaw-2834	152	1	982	CARDINAL
taxlaw-2834	152	2	6038a	DATE
taxlaw-2834	152	3	& 6038c	DATE
taxlaw-2834	152	4	u.s.	GPE
taxlaw-2834	153	1	john a. townsend	PERSON
taxlaw-2834	153	2	larry a. campagna	PERSON
taxlaw-2834	153	3	steve johnson & scott a. schumacher	ORG
taxlaw-2834	153	4	327-30	PERCENT
taxlaw-2834	153	5	2d	DATE
taxlaw-2834	153	6	2015	DATE
taxlaw-2834	154	1	35	CARDINAL
taxlaw-2834	154	2	u.s. dep’t	GPE
taxlaw-2834	154	3	739	CARDINAL
taxlaw-2834	154	4	1095	CARDINAL
taxlaw-2834	154	5	2006	DATE
taxlaw-2834	155	1	36	CARDINAL
taxlaw-2834	157	1	111	CARDINAL
taxlaw-2834	157	2	124	CARDINAL
taxlaw-2834	158	1	71	CARDINAL
taxlaw-2834	158	2	97	DATE
taxlaw-2834	158	3	1471	CARDINAL
taxlaw-2834	159	1	37	CARDINAL
taxlaw-2834	159	2	seven	CARDINAL
taxlaw-2834	159	3	14	CARDINAL
taxlaw-2834	159	4	3	CARDINAL
taxlaw-2834	159	5	38	CARDINAL
taxlaw-2834	159	6	kristin e. hickman	PERSON
taxlaw-2834	159	7	63	CARDINAL
taxlaw-2834	159	8	duke l.j	PERSON
taxlaw-2834	159	9	1717	DATE
taxlaw-2834	159	10	2014	DATE
taxlaw-2834	160	1	39	CARDINAL
taxlaw-2834	160	2	pamela f. olson	PERSON
taxlaw-2834	160	3	woodworth	PERSON
taxlaw-2834	160	4	regan .	PERSON
taxlaw-2834	161	1	the tax reform act of	LAW
taxlaw-2834	161	2	1986	DATE
taxlaw-2834	161	3	38	CARDINAL
taxlaw-2834	161	4	ohio	GPE
taxlaw-2834	161	5	l. rev	PERSON
taxlaw-2834	161	6	1	CARDINAL
taxlaw-2834	161	7	12	CARDINAL
taxlaw-2834	161	8	lawrence b. gibbs	PERSON
taxlaw-2834	161	9	irs	ORG
taxlaw-2834	161	10	treasury	ORG
taxlaw-2834	161	11	oct. 21, 2013	DATE
taxlaw-2834	161	12	331	CARDINAL
taxlaw-2834	161	13	334	CARDINAL
taxlaw-2834	161	14	12	CARDINAL
taxlaw-2834	162	1	irs	ORG
taxlaw-2834	162	2	2010.40	CARDINAL
taxlaw-2834	162	3	irs	ORG
taxlaw-2834	162	4	the coming years	DATE
taxlaw-2834	163	1	congress	ORG
taxlaw-2834	163	2	irs	ORG
taxlaw-2834	163	3	irs	ORG
taxlaw-2834	164	1	4	CARDINAL
taxlaw-2834	164	2	irs	ORG
taxlaw-2834	166	1	irs	ORG
taxlaw-2834	167	1	congress	ORG
taxlaw-2834	167	2	irs	ORG
taxlaw-2834	168	1	three	CARDINAL
taxlaw-2834	169	1	irs	ORG
taxlaw-2834	169	2	congress	ORG
taxlaw-2834	169	3	irs	ORG
taxlaw-2834	170	1	koskinen	PERSON
taxlaw-2834	170	2	just three days	DATE
taxlaw-2834	170	3	almost $350 million	MONEY
taxlaw-2834	170	4	congress	ORG
taxlaw-2834	170	5	irs	ORG
taxlaw-2834	170	6	two	CARDINAL
taxlaw-2834	172	1	seven	CARDINAL
taxlaw-2834	172	2	irs	ORG
taxlaw-2834	173	1	45	CARDINAL
taxlaw-2834	174	1	40	CARDINAL
taxlaw-2834	174	2	2010	DATE
taxlaw-2834	176	1	111	CARDINAL
taxlaw-2834	176	2	124	CARDINAL
taxlaw-2834	177	1	119	CARDINAL
taxlaw-2834	177	2	2010	DATE
taxlaw-2834	177	3	the united states	GPE
taxlaw-2834	177	4	2010	DATE
taxlaw-2834	179	1	111	CARDINAL
taxlaw-2834	179	2	124	CARDINAL
taxlaw-2834	180	1	1029	CARDINAL
taxlaw-2834	180	2	2010	DATE
taxlaw-2834	181	1	41	CARDINAL
taxlaw-2834	181	2	treasury	ORG
taxlaw-2834	181	3	fiscal year	DATE
taxlaw-2834	181	4	2013	DATE
taxlaw-2834	181	5	5	CARDINAL
taxlaw-2834	181	6	june 12, 2014	DATE
taxlaw-2834	181	7	jason chaffetz	PERSON
taxlaw-2834	181	8	jim jordan & mark	ORG
taxlaw-2834	181	9	john koskinen	PERSON
taxlaw-2834	181	10	jan. 29, 2014	DATE
taxlaw-2834	181	11	william hoffman	PERSON
taxlaw-2834	181	12	irs	ORG
taxlaw-2834	181	13	12 million	CARDINAL
taxlaw-2834	181	14	2015	DATE
taxlaw-2834	181	15	june 16, 2014	DATE
taxlaw-2834	181	16	1263	DATE
taxlaw-2834	181	17	1264	DATE
taxlaw-2834	181	18	john dalrymple	PERSON
taxlaw-2834	181	19	irs	ORG
taxlaw-2834	181	20	irs	ORG
taxlaw-2834	181	21	11 million	CARDINAL
taxlaw-2834	181	22	2015	DATE
taxlaw-2834	183	1	42	CARDINAL
taxlaw-2834	183	2	kristin e. hickman	PERSON
taxlaw-2834	183	3	irs	ORG
taxlaw-2834	183	4	7	CARDINAL
taxlaw-2834	184	1	j. tax l. 169	PERSON
taxlaw-2834	184	2	173	CARDINAL
taxlaw-2834	184	3	2016	CARDINAL
taxlaw-2834	185	1	43 seven	CARDINAL
taxlaw-2834	185	2	14	CARDINAL
taxlaw-2834	185	3	3	CARDINAL
taxlaw-2834	185	4	john a. koskinen	PERSON
taxlaw-2834	186	1	65th	ORDINAL
taxlaw-2834	186	2	mid-year	DATE
taxlaw-2834	186	3	4	CARDINAL
taxlaw-2834	186	4	washington	GPE
taxlaw-2834	186	5	d.c.	GPE
taxlaw-2834	187	1	mar. 24, 2015	DATE
taxlaw-2834	188	1	45	CARDINAL
taxlaw-2834	189	1	american	NORP
taxlaw-2834	189	2	13	CARDINAL
taxlaw-2834	189	3	irs	ORG
taxlaw-2834	190	1	treasury	ORG
taxlaw-2834	190	2	irs	ORG
taxlaw-2834	191	1	u.s.	GPE
taxlaw-2834	195	1	seven	CARDINAL
taxlaw-2834	196	1	1	CARDINAL
taxlaw-2834	196	2	2	CARDINAL
taxlaw-2834	196	3	3	CARDINAL
taxlaw-2834	196	4	4	CARDINAL
taxlaw-2834	196	5	5	CARDINAL
taxlaw-2834	196	6	6	CARDINAL
taxlaw-2834	196	7	7	CARDINAL
taxlaw-2834	197	1	1	CARDINAL
taxlaw-2834	197	2	irs	ORG
taxlaw-2834	197	3	recent years	DATE
taxlaw-2834	197	4	irs	ORG
taxlaw-2834	197	5	rulings51	NORP
taxlaw-2834	197	6	rulings.52	NORP
taxlaw-2834	198	1	irs	ORG
taxlaw-2834	200	1	about 200	CARDINAL
taxlaw-2834	200	2	2009.53 46	CARDINAL
taxlaw-2834	200	3	john a. koskinen	PERSON
taxlaw-2834	200	4	senate	ORG
taxlaw-2834	201	1	irs	ORG
taxlaw-2834	201	2	3	CARDINAL
taxlaw-2834	201	3	feb. 3, 2015	DATE
taxlaw-2834	202	1	47	CARDINAL
taxlaw-2834	202	2	john a. koskinen	PERSON
taxlaw-2834	202	3	house	ORG
taxlaw-2834	203	1	irs	ORG
taxlaw-2834	203	2	1-2	MONEY
taxlaw-2834	203	3	mar. 26, 2014	DATE
taxlaw-2834	203	4	https://www.irs.gov/uac/newsroom/writtentestimony-of-commissioner-koskinen-before-the-house-oversight-and-government-reform-committeeon-irs-operations	GPE
taxlaw-2834	204	1	48	CARDINAL
taxlaw-2834	204	2	anne wall	PERSON
taxlaw-2834	205	1	michael b.	PERSON
taxlaw-2834	205	2	2	CARDINAL
taxlaw-2834	205	3	aug. 19,	DATE
taxlaw-2834	205	4	2015	DATE
taxlaw-2834	206	1	49	DATE
taxlaw-2834	206	2	irs	ORG
taxlaw-2834	206	3	steve johnson	PERSON
taxlaw-2834	206	4	jerome borison & samuel ullman	ORG
taxlaw-2834	206	5	1	CARDINAL
taxlaw-2834	206	6	3d	CARDINAL
taxlaw-2834	207	1	2016	CARDINAL
taxlaw-2834	208	1	50	CARDINAL
taxlaw-2834	208	2	alison bennett	PERSON
taxlaw-2834	208	3	irs	ORG
taxlaw-2834	208	4	33	CARDINAL
taxlaw-2834	210	1	1696	CARDINAL
taxlaw-2834	210	2	dec. 11, 2014	DATE
taxlaw-2834	210	3	lydia beyoud	ORG
taxlaw-2834	210	4	33	CARDINAL
taxlaw-2834	212	1	694	CARDINAL
taxlaw-2834	212	2	16, 2014	DATE
taxlaw-2834	213	1	51	CARDINAL
taxlaw-2834	213	2	irs	ORG
taxlaw-2834	213	3	636	CARDINAL
taxlaw-2834	213	4	1974	DATE
taxlaw-2834	213	5	only 50	CARDINAL
taxlaw-2834	213	6	2013	DATE
taxlaw-2834	214	1	adler	PERSON
taxlaw-2834	214	2	supra	PERSON
taxlaw-2834	214	3	22	CARDINAL
taxlaw-2834	216	1	the early 1980s	DATE
taxlaw-2834	216	2	irs	ORG
taxlaw-2834	216	3	between 200	CARDINAL
taxlaw-2834	216	4	400	CARDINAL
taxlaw-2834	216	5	only 10 to 20	CARDINAL
taxlaw-2834	216	6	each year	DATE
taxlaw-2834	217	1	irs	ORG
taxlaw-2834	217	2	50	CARDINAL
taxlaw-2834	217	3	around 100	CARDINAL
taxlaw-2834	217	4	each year	DATE
taxlaw-2834	218	1	irs	ORG
taxlaw-2834	221	1	90-91	CARDINAL
taxlaw-2834	221	2	2	CARDINAL
taxlaw-2834	221	3	262	CARDINAL
taxlaw-2834	223	1	bmc software, inc.	ORG
taxlaw-2834	224	1	comm’r	CARDINAL
taxlaw-2834	224	2	669	CARDINAL
taxlaw-2834	224	3	675-76	CARDINAL
taxlaw-2834	224	4	5th	ORDINAL
taxlaw-2834	224	5	2015	DATE
taxlaw-2834	225	1	costantino v. trw, inc.	PERSON
taxlaw-2834	225	2	13	CARDINAL
taxlaw-2834	225	3	969	CARDINAL
taxlaw-2834	225	4	980-81	MONEY
taxlaw-2834	225	5	6th	ORDINAL
taxlaw-2834	225	6	1994	DATE
taxlaw-2834	225	7	irs	ORG
taxlaw-2834	226	1	52	CARDINAL
taxlaw-2834	226	2	irs	ORG
taxlaw-2834	226	3	about 14,000	CARDINAL
taxlaw-2834	226	4	1974	DATE
taxlaw-2834	226	5	fewer than 2600	CARDINAL
taxlaw-2834	226	6	2013	DATE
taxlaw-2834	227	1	d.	NORP
taxlaw-2834	228	1	proc	PERSON
taxlaw-2834	229	1	2003-48	DATE
taxlaw-2834	229	2	2003-2	DATE
taxlaw-2834	229	3	irs	ORG
taxlaw-2834	230	1	53	CARDINAL
taxlaw-2834	230	2	44	DATE
taxlaw-2834	230	3	4-5	DATE
taxlaw-2834	230	4	14	CARDINAL
taxlaw-2834	230	5	2	CARDINAL
taxlaw-2834	230	6	ken armstrong	PERSON
taxlaw-2834	230	7	irs	ORG
taxlaw-2834	232	1	54 in	DATE
taxlaw-2834	232	2	fiscal year 2013	DATE
taxlaw-2834	232	3	only 61%	PERCENT
taxlaw-2834	232	4	irs	ORG
taxlaw-2834	232	5	87%	PERCENT
taxlaw-2834	232	6	fiscal year	DATE
taxlaw-2834	232	7	2004.55	CARDINAL
taxlaw-2834	232	8	2015	DATE
taxlaw-2834	232	9	almost 20 million	CARDINAL
taxlaw-2834	232	10	irs	ORG
taxlaw-2834	232	11	2013.57	CARDINAL
taxlaw-2834	232	12	12.8 minutes	TIME
taxlaw-2834	232	13	2013	DATE
taxlaw-2834	232	14	20.3 minutes	TIME
taxlaw-2834	232	15	the first four months of 2014	DATE
taxlaw-2834	235	1	2013	DATE
taxlaw-2834	235	2	irs	ORG
taxlaw-2834	235	3	53 percent	PERCENT
taxlaw-2834	235	4	45 days	DATE
taxlaw-2834	237	1	irs	ORG
taxlaw-2834	237	2	hours	TIME
taxlaw-2834	240	1	irs	ORG
taxlaw-2834	240	2	3	CARDINAL
taxlaw-2834	242	1	irs	ORG
taxlaw-2834	242	2	annual	DATE
taxlaw-2834	242	3	$450 billion	MONEY
taxlaw-2834	243	1	$376 billion	MONEY
taxlaw-2834	244	1	ken armstrong	PERSON
taxlaw-2834	244	2	33	CARDINAL
taxlaw-2834	246	1	1646	DATE
taxlaw-2834	246	2	2014	DATE
taxlaw-2834	246	3	2013	DATE
taxlaw-2834	246	4	congress	ORG
taxlaw-2834	246	5	dec. 31, 2013	DATE
taxlaw-2834	247	1	55	CARDINAL
taxlaw-2834	247	2	catherine rampell	PERSON
taxlaw-2834	247	3	irs	ORG
taxlaw-2834	247	4	n.y.	GPE
taxlaw-2834	247	5	jan. 11, 2014	DATE
taxlaw-2834	248	1	56	CARDINAL
taxlaw-2834	248	2	44	DATE
taxlaw-2834	248	3	3	CARDINAL
taxlaw-2834	248	4	2015	DATE
taxlaw-2834	248	5	irs	ORG
taxlaw-2834	248	6	only 38 percent	PERCENT
taxlaw-2834	248	7	irs	ORG
taxlaw-2834	248	8	23 minutes	TIME
taxlaw-2834	249	1	19	CARDINAL
taxlaw-2834	249	2	2	CARDINAL
taxlaw-2834	249	3	57	CARDINAL
taxlaw-2834	249	4	june 17, 2014	DATE
taxlaw-2834	249	5	2	CARDINAL
taxlaw-2834	250	1	58	CARDINAL
taxlaw-2834	251	1	lonnie garry	ORG
taxlaw-2834	251	2	nat’l ass’n	GPE
taxlaw-2834	251	3	john a. koskinen	PERSON
taxlaw-2834	251	4	sept. 18, 2014	DATE
taxlaw-2834	252	1	32.5 minutes	TIME
taxlaw-2834	253	1	supra	PERSON
taxlaw-2834	253	2	57	CARDINAL
taxlaw-2834	253	3	2	CARDINAL
taxlaw-2834	253	4	60	CARDINAL
taxlaw-2834	253	5	irs	ORG
taxlaw-2834	253	6	congress	ORG
taxlaw-2834	253	7	congress	ORG
taxlaw-2834	253	8	irs	ORG
taxlaw-2834	253	9	19	CARDINAL
taxlaw-2834	253	10	1	CARDINAL
taxlaw-2834	255	1	irs	ORG
taxlaw-2834	256	1	11	CARDINAL
taxlaw-2834	256	2	5	CARDINAL
taxlaw-2834	256	3	american	NORP
taxlaw-2834	256	4	15 $28 billion	MONEY
taxlaw-2834	257	1	$46 billion	MONEY
taxlaw-2834	258	1	recent years	DATE
taxlaw-2834	259	1	between 2010 and 2015	DATE
taxlaw-2834	259	2	irs	ORG
taxlaw-2834	259	3	20%.62	CARDINAL
taxlaw-2834	259	4	•	CARDINAL
taxlaw-2834	259	5	i.a	DATE
taxlaw-2834	260	1	u.s.	GPE
taxlaw-2834	261	1	irs	ORG
taxlaw-2834	261	2	•	CARDINAL
taxlaw-2834	261	3	irs	ORG
taxlaw-2834	261	4	irs	ORG
taxlaw-2834	261	5	beijing	GPE
taxlaw-2834	261	6	london	GPE
taxlaw-2834	261	7	paris	GPE
taxlaw-2834	261	8	•	CARDINAL
taxlaw-2834	261	9	2014	DATE
taxlaw-2834	261	10	irs	ORG
taxlaw-2834	261	11	100,000	CARDINAL
taxlaw-2834	261	12	lows.65 •	EVENT
taxlaw-2834	261	13	irs	ORG
taxlaw-2834	262	1	fiscal year 2013	DATE
taxlaw-2834	262	2	irs	ORG
taxlaw-2834	262	3	approximately 33 percent	PERCENT
taxlaw-2834	265	1	irs	ORG
taxlaw-2834	268	1	”68	GPE
taxlaw-2834	269	1	irs	ORG
taxlaw-2834	271	1	2010	DATE
taxlaw-2834	271	2	the end of fy 2014	DATE
taxlaw-2834	271	3	irs	ORG
taxlaw-2834	271	4	61	CARDINAL
taxlaw-2834	271	5	treasury	ORG
taxlaw-2834	271	6	12	CARDINAL
taxlaw-2834	271	7	2 & n.3	ORG
taxlaw-2834	272	1	62	CARDINAL
taxlaw-2834	272	2	irs	ORG
taxlaw-2834	272	3	33	CARDINAL
taxlaw-2834	274	1	1695	CARDINAL
taxlaw-2834	274	2	dec. 11, 2014	DATE
taxlaw-2834	275	1	63	CARDINAL
taxlaw-2834	275	2	jennifer depaul	PERSON
taxlaw-2834	275	3	koskinen	PERSON
taxlaw-2834	275	4	1408	CARDINAL
taxlaw-2834	275	5	mar. 31, 2014	DATE
taxlaw-2834	276	1	64	CARDINAL
taxlaw-2834	276	2	irs	ORG
taxlaw-2834	276	3	jan. 14, 2015	DATE
taxlaw-2834	277	1	65	CARDINAL
taxlaw-2834	277	2	john a. koskinen	PERSON
taxlaw-2834	279	1	2014	DATE
taxlaw-2834	279	2	7, 2014	DATE
taxlaw-2834	280	1	66	CARDINAL
taxlaw-2834	280	2	michael hirschfeld	PERSON
taxlaw-2834	280	3	the american bar ass’n	ORG
taxlaw-2834	280	4	tom udall	PERSON
taxlaw-2834	280	5	mike johanns & representatives	ORG
taxlaw-2834	280	6	ander crenshaw	PERSON
taxlaw-2834	280	7	jose e. serrano	PERSON
taxlaw-2834	280	8	july 21, 2014	DATE
taxlaw-2834	281	1	67	CARDINAL
taxlaw-2834	281	2	treasury	ORG
taxlaw-2834	281	3	12	CARDINAL
taxlaw-2834	281	4	2	CARDINAL
taxlaw-2834	281	5	68	CARDINAL
taxlaw-2834	281	6	supra	PERSON
taxlaw-2834	281	7	66	CARDINAL
taxlaw-2834	281	8	3	CARDINAL
taxlaw-2834	281	9	16	CARDINAL
taxlaw-2834	282	1	approximately 13,000	CARDINAL
taxlaw-2834	282	2	about 9,500	CARDINAL
taxlaw-2834	284	1	irs	ORG
taxlaw-2834	284	2	nearly 52%	PERCENT
taxlaw-2834	284	3	irs	ORG
taxlaw-2834	284	4	the age of 50	DATE
taxlaw-2834	284	5	24%	PERCENT
taxlaw-2834	285	1	three years from now	DATE
taxlaw-2834	285	2	38%	PERCENT
taxlaw-2834	285	3	irs	ORG
taxlaw-2834	286	1	irs	ORG
taxlaw-2834	286	2	about 85,000	CARDINAL
taxlaw-2834	286	3	irs	ORG
taxlaw-2834	286	4	only about 3,400	CARDINAL
taxlaw-2834	286	5	the age of 30	DATE
taxlaw-2834	286	6	only 384	CARDINAL
taxlaw-2834	286	7	the age of 25	DATE
taxlaw-2834	288	1	5	CARDINAL
taxlaw-2834	290	1	irs	ORG
taxlaw-2834	290	2	irs	ORG
taxlaw-2834	291	1	72	CARDINAL
taxlaw-2834	291	2	85%	PERCENT
taxlaw-2834	291	3	between 2009 and 2014	DATE
taxlaw-2834	291	4	irs	ORG
taxlaw-2834	291	5	85%.74 6	DATE
taxlaw-2834	291	6	each year	DATE
taxlaw-2834	291	7	irs	ORG
taxlaw-2834	291	8	around 145 million	CARDINAL
taxlaw-2834	291	9	over 100 million	CARDINAL
taxlaw-2834	291	10	75	CARDINAL
taxlaw-2834	291	11	hundreds of millions	CARDINAL
taxlaw-2834	291	12	millions	CARDINAL
taxlaw-2834	292	1	irs	ORG
taxlaw-2834	293	1	irs	ORG
taxlaw-2834	293	2	irs	ORG
taxlaw-2834	293	3	69	CARDINAL
taxlaw-2834	293	4	12	CARDINAL
taxlaw-2834	293	5	2	CARDINAL
taxlaw-2834	294	1	seven	CARDINAL
taxlaw-2834	294	2	15,000	CARDINAL
taxlaw-2834	295	1	seven	CARDINAL
taxlaw-2834	295	2	14	CARDINAL
taxlaw-2834	295	3	2	CARDINAL
taxlaw-2834	296	1	irs	ORG
taxlaw-2834	296	2	four decades	DATE
taxlaw-2834	297	1	irs	ORG
taxlaw-2834	297	2	since 1970s	DATE
taxlaw-2834	297	3	reuters	ORG
taxlaw-2834	297	4	aug 25, 2014	DATE
taxlaw-2834	299	1	70 seven	CARDINAL
taxlaw-2834	299	2	14	CARDINAL
taxlaw-2834	299	3	2-3	DATE
taxlaw-2834	300	1	john dalrymple	PERSON
taxlaw-2834	300	2	irs	ORG
taxlaw-2834	300	3	irs	ORG
taxlaw-2834	301	1	supra	PERSON
taxlaw-2834	301	2	41	CARDINAL
taxlaw-2834	301	3	1264	DATE
taxlaw-2834	301	4	duarte	GPE
taxlaw-2834	301	5	23	CARDINAL
taxlaw-2834	301	6	63	DATE
taxlaw-2834	301	7	irs	ORG
taxlaw-2834	302	1	71 hirschfeld	PERSON
taxlaw-2834	302	2	supra	PERSON
taxlaw-2834	302	3	66	CARDINAL
taxlaw-2834	302	4	3	CARDINAL
taxlaw-2834	302	5	72	CARDINAL
taxlaw-2834	302	6	treasury	ORG
taxlaw-2834	302	7	12	CARDINAL
taxlaw-2834	303	1	73	CARDINAL
taxlaw-2834	303	2	congress	ORG
taxlaw-2834	303	3	the last 25 years	DATE
taxlaw-2834	303	4	irs	ORG
taxlaw-2834	304	1	seven	CARDINAL
taxlaw-2834	304	2	14	CARDINAL
taxlaw-2834	304	3	4	CARDINAL
taxlaw-2834	304	4	74	CARDINAL
taxlaw-2834	304	5	nina e. olson	PERSON
taxlaw-2834	306	1	4	CARDINAL
taxlaw-2834	306	2	aug. 2, 2013	DATE
taxlaw-2834	307	1	75	CARDINAL
taxlaw-2834	307	2	19	CARDINAL
taxlaw-2834	307	3	2	CARDINAL
taxlaw-2834	308	1	76	DATE
taxlaw-2834	308	2	armstrong	PERSON
taxlaw-2834	308	3	54	CARDINAL
taxlaw-2834	309	1	irs	ORG
taxlaw-2834	310	1	77	CARDINAL
taxlaw-2834	310	2	19	CARDINAL
taxlaw-2834	310	3	2	CARDINAL
taxlaw-2834	310	4	duarte	GPE
taxlaw-2834	310	5	23	CARDINAL
taxlaw-2834	310	6	63	DATE
taxlaw-2834	310	7	44	DATE
taxlaw-2834	310	8	4	DATE
taxlaw-2834	310	9	irs	ORG
taxlaw-2834	311	1	2016	CARDINAL
taxlaw-2834	311	2	american	NORP
taxlaw-2834	311	3	17	CARDINAL
taxlaw-2834	311	4	congress	ORG
taxlaw-2834	311	5	irs	ORG
taxlaw-2834	313	1	irs	ORG
taxlaw-2834	314	1	the united states	GPE
taxlaw-2834	314	2	americans	NORP
taxlaw-2834	314	3	irs	ORG
taxlaw-2834	315	1	2015	DATE
taxlaw-2834	317	1	irs	ORG
taxlaw-2834	317	2	about one million	CARDINAL
taxlaw-2834	317	3	each week	DATE
taxlaw-2834	318	1	irs	ORG
taxlaw-2834	318	2	irs	ORG
taxlaw-2834	318	3	irs	ORG
taxlaw-2834	319	1	7	CARDINAL
taxlaw-2834	320	1	congress	ORG
taxlaw-2834	320	2	irs	ORG
taxlaw-2834	321	1	irs	ORG
taxlaw-2834	322	1	irs	ORG
taxlaw-2834	322	2	congress	ORG
taxlaw-2834	323	1	1	MONEY
taxlaw-2834	323	2	irs	ORG
taxlaw-2834	323	3	4	MONEY
taxlaw-2834	323	4	4-to-$1	DATE
taxlaw-2834	324	1	irs	ORG
taxlaw-2834	324	2	2014	DATE
taxlaw-2834	324	3	over $2 billion	MONEY
taxlaw-2834	324	4	$500 million	MONEY
taxlaw-2834	325	1	4	CARDINAL
taxlaw-2834	326	1	irs	ORG
taxlaw-2834	326	2	irs	ORG
taxlaw-2834	326	3	congress	ORG
taxlaw-2834	326	4	78 armstrong	PERSON
taxlaw-2834	326	5	54	CARDINAL
taxlaw-2834	326	6	79	CARDINAL
taxlaw-2834	326	7	john koskinen	PERSON
taxlaw-2834	326	8	the national press club	ORG
taxlaw-2834	326	9	7	CARDINAL
taxlaw-2834	326	10	2, 2014	DATE
taxlaw-2834	327	1	80	CARDINAL
taxlaw-2834	327	2	michael s. schmidt	PERSON
taxlaw-2834	327	3	first	ORDINAL
taxlaw-2834	327	4	irs	ORG
taxlaw-2834	327	5	n.y. times	ORG
taxlaw-2834	327	6	aug. 17	DATE
taxlaw-2834	327	7	2015	DATE
taxlaw-2834	327	8	http://www.nytimes.com/2015/08/18/us/politics/hacking-of-tax-returnsmore-extensive-than-first-reported-irs-says.html	GPE
taxlaw-2834	328	1	more than 300,000	CARDINAL
taxlaw-2834	329	1	81	CARDINAL
taxlaw-2834	329	2	seven	CARDINAL
taxlaw-2834	329	3	14	CARDINAL
taxlaw-2834	329	4	4	CARDINAL
taxlaw-2834	329	5	82	CARDINAL
taxlaw-2834	329	6	john a. koskinen	PERSON
taxlaw-2834	329	7	2015	CARDINAL
taxlaw-2834	329	8	irs	ORG
taxlaw-2834	329	9	11	CARDINAL
taxlaw-2834	329	10	7, 2014	DATE
taxlaw-2834	330	1	83	CARDINAL
taxlaw-2834	331	1	john a. koskinen	PERSON
taxlaw-2834	332	1	2014	DATE
taxlaw-2834	332	2	5	CARDINAL
taxlaw-2834	332	3	7, 2014	DATE
taxlaw-2834	332	4	almost $3 billion	MONEY
taxlaw-2834	333	1	4 to 1	CARDINAL
taxlaw-2834	333	2	irs	ORG
taxlaw-2834	333	3	irs	ORG
taxlaw-2834	334	1	fiscal year 2013	DATE
taxlaw-2834	334	2	irs	ORG
taxlaw-2834	334	3	about $53 billion	MONEY
taxlaw-2834	334	4	about $12 billion	MONEY
taxlaw-2834	334	5	4 to 1	DATE
taxlaw-2834	335	1	1-2	CARDINAL
taxlaw-2834	335	2	84	CARDINAL
taxlaw-2834	335	3	john koskinen	PERSON
taxlaw-2834	335	4	2	CARDINAL
taxlaw-2834	335	5	feb. 2, 2015	DATE
taxlaw-2834	335	6	6-to-1	CARDINAL
taxlaw-2834	335	7	up to	CARDINAL
taxlaw-2834	335	8	20-to-1	CARDINAL
taxlaw-2834	336	1	john koskinen	PERSON
taxlaw-2834	336	2	ron wyden	PERSON
taxlaw-2834	336	3	2	CARDINAL
taxlaw-2834	336	4	jan. 14, 2015	DATE
taxlaw-2834	336	5	7 to 1	CARDINAL
taxlaw-2834	336	6	18	CARDINAL
taxlaw-2834	337	1	irs	ORG
taxlaw-2834	337	2	one	CARDINAL
taxlaw-2834	337	3	morality.88	NORP
taxlaw-2834	337	4	dangerous.89	PERSON
taxlaw-2834	337	5	1%	PERCENT
taxlaw-2834	337	6	about $30 billion	MONEY
taxlaw-2834	337	7	overnight	TIME
taxlaw-2834	337	8	noncompliance.91	GPE
taxlaw-2834	338	1	koskinen	PERSON
taxlaw-2834	343	1	americans	NORP
taxlaw-2834	344	1	irs	ORG
taxlaw-2834	344	2	two	CARDINAL
taxlaw-2834	348	1	anti-irs	NORP
taxlaw-2834	348	2	85	CARDINAL
taxlaw-2834	348	3	hirschfeld	ORG
taxlaw-2834	348	4	supra	PERSON
taxlaw-2834	348	5	66	CARDINAL
taxlaw-2834	348	6	3	CARDINAL
taxlaw-2834	348	7	irs	ORG
taxlaw-2834	348	8	2013	DATE
taxlaw-2834	348	9	congress	ORG
taxlaw-2834	348	10	21	CARDINAL
taxlaw-2834	348	11	dec. 31, 2013	DATE
taxlaw-2834	349	1	86	CARDINAL
taxlaw-2834	349	2	fiscal year	DATE
taxlaw-2834	349	3	2014	DATE
taxlaw-2834	349	4	irs	ORG
taxlaw-2834	349	5	seven tenths of	DATE
taxlaw-2834	349	6	one percent	PERCENT
taxlaw-2834	350	1	irs	ORG
taxlaw-2834	351	1	9a	CARDINAL
taxlaw-2834	351	2	2014	DATE
taxlaw-2834	352	1	87	CARDINAL
taxlaw-2834	353	1	united states	GPE
taxlaw-2834	353	2	461	CARDINAL
taxlaw-2834	353	3	677	CARDINAL
taxlaw-2834	353	4	683	CARDINAL
taxlaw-2834	353	5	1983	DATE
taxlaw-2834	353	6	irs	ORG
taxlaw-2834	355	1	601.103(a	CARDINAL
taxlaw-2834	355	2	2009	DATE
taxlaw-2834	356	1	88	CARDINAL
taxlaw-2834	357	1	robert boylan	PERSON
taxlaw-2834	357	2	richard j. cebula	PERSON
taxlaw-2834	357	3	maggie foley &	ORG
taxlaw-2834	357	4	douglass izard	PERSON
taxlaw-2834	357	5	6	CARDINAL
taxlaw-2834	357	6	mary	PERSON
taxlaw-2834	357	7	1 (2014	DATE
taxlaw-2834	358	1	sarah b. lawsky	PERSON
taxlaw-2834	358	2	65	CARDINAL
taxlaw-2834	358	3	stan	PERSON
taxlaw-2834	359	1	l. rev	PERSON
taxlaw-2834	359	2	241	CARDINAL
taxlaw-2834	359	3	2013	DATE
taxlaw-2834	359	4	leandra lederman	PERSON
taxlaw-2834	359	5	64	CARDINAL
taxlaw-2834	359	6	ohio st	GPE
taxlaw-2834	359	7	l. j. 1453	PERSON
taxlaw-2834	359	8	2003	DATE
taxlaw-2834	359	9	j. manhire	PERSON
taxlaw-2834	359	10	33	CARDINAL
taxlaw-2834	359	11	629	CARDINAL
taxlaw-2834	359	12	2014	DATE
taxlaw-2834	360	1	89	CARDINAL
taxlaw-2834	360	2	cohen	PERSON
taxlaw-2834	360	3	supra	PERSON
taxlaw-2834	360	4	1	CARDINAL
taxlaw-2834	360	5	117	CARDINAL
taxlaw-2834	360	6	1964-68	DATE
taxlaw-2834	360	7	about 4.5 to 5 percent	CARDINAL
taxlaw-2834	360	8	90 percent	PERCENT
taxlaw-2834	360	9	today	DATE
taxlaw-2834	360	10	less than one percent	PERCENT
taxlaw-2834	360	11	only about 80 percent	PERCENT
taxlaw-2834	363	1	90	CARDINAL
taxlaw-2834	363	2	john koskinen	PERSON
taxlaw-2834	363	3	william hoffman	PERSON
taxlaw-2834	363	4	irs	ORG
taxlaw-2834	363	5	2015	DATE
taxlaw-2834	363	6	919	CARDINAL
taxlaw-2834	363	7	aug. 25, 2014	DATE
taxlaw-2834	364	1	91	CARDINAL
taxlaw-2834	364	2	eric kroh	PERSON
taxlaw-2834	364	3	u.s.	GPE
taxlaw-2834	364	4	909	CARDINAL
taxlaw-2834	364	5	aug. 25, 2014	DATE
taxlaw-2834	364	6	richard lavoie	PERSON
taxlaw-2834	365	1	92	CARDINAL
taxlaw-2834	365	2	jeremy scott	PERSON
taxlaw-2834	365	3	893	CARDINAL
taxlaw-2834	365	4	aug. 25, 2014	DATE
taxlaw-2834	366	1	93	CARDINAL
taxlaw-2834	366	2	44	DATE
taxlaw-2834	366	3	5	CARDINAL
taxlaw-2834	366	4	2016	CARDINAL
taxlaw-2834	366	5	american	NORP
taxlaw-2834	366	6	19	CARDINAL
taxlaw-2834	366	7	irs	ORG
taxlaw-2834	369	1	congress	ORG
taxlaw-2834	369	2	irs	ORG
taxlaw-2834	372	1	anti-irs	NORP
taxlaw-2834	373	1	pro-irs	NORP
taxlaw-2834	375	1	irs	ORG
taxlaw-2834	376	1	a.	PERSON
taxlaw-2834	377	1	irs	ORG
taxlaw-2834	378	1	85,000	CARDINAL
taxlaw-2834	380	1	seven	CARDINAL
taxlaw-2834	380	2	irs	ORG
taxlaw-2834	381	1	irs	ORG
taxlaw-2834	382	1	irs	ORG
taxlaw-2834	382	2	approximately half	CARDINAL
taxlaw-2834	382	3	oecd	ORG
taxlaw-2834	383	1	germany	GPE
taxlaw-2834	383	2	france	GPE
taxlaw-2834	383	3	england	GPE
taxlaw-2834	383	4	canada	GPE
taxlaw-2834	383	5	australia	GPE
taxlaw-2834	383	6	as much as two or three	CARDINAL
taxlaw-2834	383	7	irs	ORG
taxlaw-2834	384	1	irs	ORG
taxlaw-2834	384	2	first	ORDINAL
taxlaw-2834	384	3	congress	ORG
taxlaw-2834	384	4	irs	ORG
taxlaw-2834	386	1	congress	ORG
taxlaw-2834	386	2	seven	CARDINAL
taxlaw-2834	386	3	irs	ORG
taxlaw-2834	387	1	irs	ORG
taxlaw-2834	388	1	annual	DATE
taxlaw-2834	388	2	94	CARDINAL
taxlaw-2834	388	3	irs	ORG
taxlaw-2834	388	4	over $200 million	MONEY
taxlaw-2834	388	5	the past few years	DATE
taxlaw-2834	389	1	44	DATE
taxlaw-2834	389	2	4	CARDINAL
taxlaw-2834	391	1	john a. koskinen	PERSON
taxlaw-2834	391	2	the senate finance committee	ORG
taxlaw-2834	391	3	irs	ORG
taxlaw-2834	391	4	3	CARDINAL
taxlaw-2834	391	5	feb. 3,	DATE
taxlaw-2834	391	6	2015	DATE
taxlaw-2834	392	1	95	CARDINAL
taxlaw-2834	392	2	seven	CARDINAL
taxlaw-2834	392	3	14	CARDINAL
taxlaw-2834	392	4	5	CARDINAL
taxlaw-2834	392	5	2013	DATE
taxlaw-2834	392	6	biannual	DATE
taxlaw-2834	392	7	john koskinen	PERSON
taxlaw-2834	392	8	william hoffman	PERSON
taxlaw-2834	392	9	irs	ORG
taxlaw-2834	392	10	2015	DATE
taxlaw-2834	392	11	919-20	CARDINAL
taxlaw-2834	392	12	aug. 25, 2014	DATE
taxlaw-2834	393	1	20	CARDINAL
taxlaw-2834	393	2	columbia	ORG
taxlaw-2834	393	3	the united states	GPE
taxlaw-2834	393	4	$8 billion	MONEY
taxlaw-2834	393	5	annually	DATE
taxlaw-2834	393	6	at least four	CARDINAL
taxlaw-2834	394	1	irs	ORG
taxlaw-2834	394	2	appropriations.96	PERSON
taxlaw-2834	395	1	irs	ORG
taxlaw-2834	395	2	recent years	DATE
taxlaw-2834	396	1	congress	ORG
taxlaw-2834	396	2	irs	ORG
taxlaw-2834	398	1	2013	DATE
taxlaw-2834	398	2	irs	ORG
taxlaw-2834	398	3	years	DATE
taxlaw-2834	402	1	irs	ORG
taxlaw-2834	402	2	irs	ORG
taxlaw-2834	403	1	orrin hatch	PERSON
taxlaw-2834	403	2	the senate of finance committee	ORG
taxlaw-2834	403	3	irs	ORG
taxlaw-2834	404	1	ron wyden	PERSON
taxlaw-2834	404	2	wyden	PERSON
taxlaw-2834	404	3	irs	ORG
taxlaw-2834	407	1	irs	ORG
taxlaw-2834	409	1	recent years	DATE
taxlaw-2834	409	2	irs	ORG
taxlaw-2834	409	3	millions of dollars	MONEY
taxlaw-2834	409	4	tens of thousands	CARDINAL
taxlaw-2834	409	5	vacation hours	TIME
taxlaw-2834	409	6	1,100	CARDINAL
taxlaw-2834	411	1	irs	ORG
taxlaw-2834	411	2	hundreds	CARDINAL
taxlaw-2834	411	3	96 seven	CARDINAL
taxlaw-2834	411	4	14	CARDINAL
taxlaw-2834	411	5	5	CARDINAL
taxlaw-2834	411	6	97	CARDINAL
taxlaw-2834	412	1	501(c)(4	CARDINAL
taxlaw-2834	413	1	98	CARDINAL
taxlaw-2834	413	2	leandra lederman	PERSON
taxlaw-2834	413	3	irs	ORG
taxlaw-2834	413	4	7	CARDINAL
taxlaw-2834	414	1	j. tax l. 36	PERSON
taxlaw-2834	414	2	2016	CARDINAL
taxlaw-2834	415	1	99	CARDINAL
taxlaw-2834	417	1	joseph j. thorndike	PERSON
taxlaw-2834	417	2	irs	ORG
taxlaw-2834	417	3	115	CARDINAL
taxlaw-2834	417	4	july 14, 2014	DATE
taxlaw-2834	418	1	100	CARDINAL
taxlaw-2834	418	2	irs	ORG
taxlaw-2834	418	3	2	CARDINAL
taxlaw-2834	418	4	aug. 5	DATE
taxlaw-2834	418	5	2015	DATE
taxlaw-2834	419	1	101	CARDINAL
taxlaw-2834	419	2	irs	ORG
taxlaw-2834	419	3	2	CARDINAL
taxlaw-2834	419	4	aug. 5	DATE
taxlaw-2834	419	5	2015	DATE
taxlaw-2834	420	1	102	CARDINAL
taxlaw-2834	420	2	orrin hatch	PERSON
taxlaw-2834	420	3	john koskinen	PERSON
taxlaw-2834	420	4	jan. 29	DATE
taxlaw-2834	420	5	2015	DATE
taxlaw-2834	421	1	2016	CARDINAL
taxlaw-2834	421	2	american	NORP
taxlaw-2834	421	3	21	CARDINAL
taxlaw-2834	421	4	irs	ORG
taxlaw-2834	421	5	irs	ORG
taxlaw-2834	421	6	•	CARDINAL
taxlaw-2834	421	7	800,000	CARDINAL
taxlaw-2834	421	8	irs	ORG
taxlaw-2834	421	9	•	CARDINAL
taxlaw-2834	421	10	millions	CARDINAL
taxlaw-2834	421	11	•	CARDINAL
taxlaw-2834	421	12	irs	ORG
taxlaw-2834	421	13	recent years	DATE
taxlaw-2834	422	1	”108	ORG
taxlaw-2834	422	2	koskinen	PERSON
taxlaw-2834	422	3	congress	ORG
taxlaw-2834	423	1	”109	ORG
taxlaw-2834	423	2	congress	ORG
taxlaw-2834	424	1	congress	ORG
taxlaw-2834	424	2	irs	ORG
taxlaw-2834	424	3	one	CARDINAL
taxlaw-2834	424	4	congress	ORG
taxlaw-2834	424	5	irs	ORG
taxlaw-2834	426	1	103	CARDINAL
taxlaw-2834	426	2	treasury	ORG
taxlaw-2834	426	3	feb. 5	DATE
taxlaw-2834	426	4	2015	DATE
taxlaw-2834	427	1	104	CARDINAL
taxlaw-2834	427	2	peter sullivan &	PERSON
taxlaw-2834	427	3	sarah ferris	PERSON
taxlaw-2834	427	4	obamacare	NORP
taxlaw-2834	427	5	the hill (feb. 20,	ORG
taxlaw-2834	427	6	2015	DATE
taxlaw-2834	428	1	105	CARDINAL
taxlaw-2834	428	2	danny werfel	PERSON
taxlaw-2834	428	3	2013	DATE
taxlaw-2834	428	4	irs	ORG
taxlaw-2834	428	5	4	CARDINAL
taxlaw-2834	428	6	july 30, 2013	DATE
taxlaw-2834	429	1	106	CARDINAL
taxlaw-2834	429	2	stephen dinan	PERSON
taxlaw-2834	429	3	irs	ORG
taxlaw-2834	430	1	june 24, 2015	DATE
taxlaw-2834	432	1	107	CARDINAL
taxlaw-2834	432	2	hadley malcolm	PERSON
taxlaw-2834	432	3	irs	ORG
taxlaw-2834	432	4	5.6b	MONEY
taxlaw-2834	432	5	6,	PERCENT
taxlaw-2834	432	6	2015	DATE
taxlaw-2834	432	7	5b	CARDINAL
taxlaw-2834	432	8	treasury	ORG
taxlaw-2834	432	9	irs	ORG
taxlaw-2834	432	10	more than $5.6 billion	MONEY
taxlaw-2834	432	11	about 3.6 million	CARDINAL
taxlaw-2834	432	12	2013	DATE
taxlaw-2834	433	1	108 thorndike	PERSON
taxlaw-2834	433	2	supra	PERSON
taxlaw-2834	433	3	99	CARDINAL
taxlaw-2834	433	4	115	CARDINAL
taxlaw-2834	433	5	dave camp	PERSON
taxlaw-2834	433	6	william hoffman	PERSON
taxlaw-2834	433	7	233	CARDINAL
taxlaw-2834	433	8	july 21, 2014	DATE
taxlaw-2834	433	9	congress	ORG
taxlaw-2834	433	10	irs	ORG
taxlaw-2834	433	11	109	CARDINAL
taxlaw-2834	433	12	john a. koskinen	PERSON
taxlaw-2834	433	13	house	ORG
taxlaw-2834	434	1	irs	ORG
taxlaw-2834	434	2	2	CARDINAL
taxlaw-2834	434	3	mar. 26, 2014	DATE
taxlaw-2834	435	1	110	CARDINAL
taxlaw-2834	435	2	u.s.	GPE
taxlaw-2834	436	1	1	CARDINAL
taxlaw-2834	436	2	7	CARDINAL
taxlaw-2834	436	3	301	CARDINAL
taxlaw-2834	436	4	619	CARDINAL
taxlaw-2834	436	5	908	CARDINAL
taxlaw-2834	437	1	111	CARDINAL
taxlaw-2834	438	1	irs	ORG
taxlaw-2834	438	2	the past five years	DATE
taxlaw-2834	439	1	five years	DATE
taxlaw-2834	439	2	irs	ORG
taxlaw-2834	440	1	irs	ORG
taxlaw-2834	441	1	ander crenshaw	PERSON
taxlaw-2834	443	1	2	CARDINAL
taxlaw-2834	443	2	feb. 25	DATE
taxlaw-2834	443	3	2015	DATE
taxlaw-2834	444	1	22	CARDINAL
taxlaw-2834	444	2	columbia	ORG
taxlaw-2834	447	1	congress	ORG
taxlaw-2834	448	1	irs	ORG
taxlaw-2834	449	1	irs	ORG
taxlaw-2834	450	1	two	CARDINAL
taxlaw-2834	450	2	irs	ORG
taxlaw-2834	450	3	irs	ORG
taxlaw-2834	454	1	1	CARDINAL
taxlaw-2834	454	2	2	CARDINAL
taxlaw-2834	454	3	3	CARDINAL
taxlaw-2834	454	4	irs	ORG
taxlaw-2834	454	5	4	CARDINAL
taxlaw-2834	454	6	u.s.	GPE
taxlaw-2834	454	7	5	CARDINAL
taxlaw-2834	454	8	6	CARDINAL
taxlaw-2834	454	9	7	CARDINAL
taxlaw-2834	455	1	a. radical tax	PERSON
taxlaw-2834	457	1	one	CARDINAL
taxlaw-2834	459	1	112	CARDINAL
taxlaw-2834	459	2	jonathan barry forman & roberta f. mann	ORG
taxlaw-2834	459	3	17	CARDINAL
taxlaw-2834	459	4	fla	GPE
taxlaw-2834	461	1	725	CARDINAL
taxlaw-2834	461	2	2015	CARDINAL
taxlaw-2834	461	3	irs	ORG
taxlaw-2834	461	4	steve r. johnson	PERSON
taxlaw-2834	461	5	41	CARDINAL
taxlaw-2834	461	6	fla	GPE
taxlaw-2834	462	1	st.	GPE
taxlaw-2834	462	2	l. rev	PERSON
taxlaw-2834	462	3	205	CARDINAL
taxlaw-2834	462	4	2013	DATE
taxlaw-2834	463	1	113	CARDINAL
taxlaw-2834	463	2	alan viard	PERSON
taxlaw-2834	463	3	three	CARDINAL
taxlaw-2834	463	4	jan. 25	DATE
taxlaw-2834	463	5	2016	DATE
taxlaw-2834	463	6	three	CARDINAL
taxlaw-2834	463	7	today	DATE
taxlaw-2834	464	1	114	CARDINAL
taxlaw-2834	464	2	american	NORP
taxlaw-2834	467	1	the white house	ORG
taxlaw-2834	467	2	congress	ORG
taxlaw-2834	467	3	2017	DATE
taxlaw-2834	468	1	2016	CARDINAL
taxlaw-2834	468	2	american	NORP
taxlaw-2834	468	3	23	CARDINAL
taxlaw-2834	472	1	one	CARDINAL
taxlaw-2834	481	1	john harwood	PERSON
taxlaw-2834	481	2	n.y.	GPE
taxlaw-2834	481	3	feb. 2	DATE
taxlaw-2834	481	4	2016	DATE
taxlaw-2834	481	5	http://	CARDINAL
taxlaw-2834	483	1	115	CARDINAL
taxlaw-2834	483	2	michael graetz	PERSON
taxlaw-2834	483	3	irs	ORG
taxlaw-2834	483	4	100 million	CARDINAL
taxlaw-2834	483	5	each year	DATE
taxlaw-2834	484	1	michael j. graetz	PERSON
taxlaw-2834	484	2	100 million	CARDINAL
taxlaw-2834	484	3	the united states	GPE
taxlaw-2834	484	4	2008	DATE
taxlaw-2834	485	1	116	CARDINAL
taxlaw-2834	485	2	cohen	PERSON
taxlaw-2834	485	3	supra	PERSON
taxlaw-2834	485	4	1	CARDINAL
taxlaw-2834	485	5	124	CARDINAL
taxlaw-2834	485	6	113	CARDINAL
taxlaw-2834	485	7	33-45	DATE
taxlaw-2834	485	8	117	CARDINAL
taxlaw-2834	485	9	boris i. bittker	PERSON
taxlaw-2834	485	10	80	CARDINAL
taxlaw-2834	486	1	l. rev	PERSON
taxlaw-2834	486	2	925	CARDINAL
taxlaw-2834	486	3	925	CARDINAL
taxlaw-2834	486	4	985	CARDINAL
taxlaw-2834	486	5	1967	DATE
taxlaw-2834	487	1	118	CARDINAL
taxlaw-2834	487	2	douglas a. kahn	PERSON
taxlaw-2834	487	3	41	CARDINAL
taxlaw-2834	487	4	fla	GPE
taxlaw-2834	488	1	st.	GPE
taxlaw-2834	488	2	l. rev	PERSON
taxlaw-2834	489	1	143	CARDINAL
taxlaw-2834	489	2	2013	DATE
taxlaw-2834	490	1	approximately one quarter	DATE
taxlaw-2834	491	1	2	CARDINAL
taxlaw-2834	491	2	annual	DATE
taxlaw-2834	491	3	congress	ORG
taxlaw-2834	491	4	2010	DATE
taxlaw-2834	491	5	101-04	CARDINAL
taxlaw-2834	491	6	dec. 31, 2010	DATE
taxlaw-2834	492	1	$1 trillion	MONEY
taxlaw-2834	493	1	nina e. olson	PERSON
taxlaw-2834	493	2	767	CARDINAL
taxlaw-2834	493	3	2, 2013	DATE
taxlaw-2834	494	1	119	CARDINAL
taxlaw-2834	494	2	cohen	PERSON
taxlaw-2834	494	3	supra	PERSON
taxlaw-2834	494	4	1	CARDINAL
taxlaw-2834	494	5	118	CARDINAL
taxlaw-2834	494	6	122	CARDINAL
taxlaw-2834	494	7	120	CARDINAL
taxlaw-2834	495	1	219	CARDINAL
taxlaw-2834	495	2	401	CARDINAL
taxlaw-2834	496	1	121	CARDINAL
taxlaw-2834	496	2	william d. andrews	PERSON
taxlaw-2834	496	3	87	CARDINAL
taxlaw-2834	497	1	l. rev	PERSON
taxlaw-2834	497	2	1113	DATE
taxlaw-2834	497	3	1117	DATE
taxlaw-2834	497	4	1974	DATE
taxlaw-2834	497	5	lawrence a. zelenak	PERSON
taxlaw-2834	497	6	bicentennial	DATE
taxlaw-2834	497	7	41	CARDINAL
taxlaw-2834	497	8	fla	GPE
taxlaw-2834	498	1	st.	GPE
taxlaw-2834	498	2	l. rev	PERSON
taxlaw-2834	498	3	275	CARDINAL
taxlaw-2834	498	4	275	CARDINAL
taxlaw-2834	498	5	2013	DATE
taxlaw-2834	499	1	122	CARDINAL
taxlaw-2834	499	2	congress	ORG
taxlaw-2834	500	1	24	CARDINAL
taxlaw-2834	500	2	irs	ORG
taxlaw-2834	503	1	1	CARDINAL
taxlaw-2834	503	2	123	CARDINAL
taxlaw-2834	505	1	two	CARDINAL
taxlaw-2834	506	1	one	CARDINAL
taxlaw-2834	506	2	two	CARDINAL
taxlaw-2834	508	1	subchapter k	PERSON
taxlaw-2834	508	2	irs	ORG
taxlaw-2834	508	3	subchapter k	PERSON
taxlaw-2834	508	4	one	CARDINAL
taxlaw-2834	508	5	two	CARDINAL
taxlaw-2834	510	1	2	CARDINAL
taxlaw-2834	510	2	123	CARDINAL
taxlaw-2834	511	1	11	CARDINAL
taxlaw-2834	511	2	124	CARDINAL
taxlaw-2834	512	1	701	CARDINAL
taxlaw-2834	513	1	125	CARDINAL
taxlaw-2834	514	1	john w. lee	PERSON
taxlaw-2834	514	2	87	CARDINAL
taxlaw-2834	514	3	417	CARDINAL
taxlaw-2834	514	4	2000	DATE
taxlaw-2834	515	1	126	CARDINAL
taxlaw-2834	516	1	many years	DATE
taxlaw-2834	517	1	foxman v. comm’r	PERSON
taxlaw-2834	517	2	41	CARDINAL
taxlaw-2834	517	3	535	CARDINAL
taxlaw-2834	517	4	551	CARDINAL
taxlaw-2834	517	5	1964	DATE
taxlaw-2834	517	6	aff’d	ORG
taxlaw-2834	517	7	352	CARDINAL
taxlaw-2834	517	8	466	CARDINAL
taxlaw-2834	517	9	3d	CARDINAL
taxlaw-2834	517	10	1965	DATE
taxlaw-2834	518	1	the half century	DATE
taxlaw-2834	518	2	subchapter k	PERSON
taxlaw-2834	519	1	127	CARDINAL
taxlaw-2834	519	2	steve r. johnson	PERSON
taxlaw-2834	519	3	4	CARDINAL
taxlaw-2834	519	4	l.j	PERSON
taxlaw-2834	519	5	573	CARDINAL
taxlaw-2834	519	6	589-96	CARDINAL
taxlaw-2834	520	1	128	CARDINAL
taxlaw-2834	520	2	walter d. schwidetzky	PERSON
taxlaw-2834	520	3	62	CARDINAL
taxlaw-2834	521	1	749	CARDINAL
taxlaw-2834	521	2	2009	DATE
taxlaw-2834	522	1	129	CARDINAL
taxlaw-2834	524	1	1(a)-(d	CARDINAL
taxlaw-2834	525	1	130	CARDINAL
taxlaw-2834	526	1	1211-12	DATE
taxlaw-2834	527	1	american	NORP
taxlaw-2834	527	2	25	CARDINAL
taxlaw-2834	528	1	1921	DATE
taxlaw-2834	529	1	1986	DATE
taxlaw-2834	529	2	a few years later	DATE
taxlaw-2834	531	1	132	CARDINAL
taxlaw-2834	533	1	irs	ORG
taxlaw-2834	536	1	3	CARDINAL
taxlaw-2834	537	1	the end of the day	DATE
taxlaw-2834	537	2	irs	ORG
taxlaw-2834	537	3	1	CARDINAL
taxlaw-2834	537	4	2	CARDINAL
taxlaw-2834	537	5	second	ORDINAL
taxlaw-2834	537	6	irs	ORG
taxlaw-2834	538	1	irs	ORG
taxlaw-2834	538	2	hundreds	CARDINAL
taxlaw-2834	538	3	hours	TIME
taxlaw-2834	540	1	irs	ORG
taxlaw-2834	540	2	4	MONEY
taxlaw-2834	540	3	1	MONEY
taxlaw-2834	540	4	irs	ORG
taxlaw-2834	541	1	irs	ORG
taxlaw-2834	542	1	irs	ORG
taxlaw-2834	543	1	4	CARDINAL
taxlaw-2834	545	1	139	CARDINAL
taxlaw-2834	545	2	only two	CARDINAL
taxlaw-2834	546	1	today	DATE
taxlaw-2834	546	2	more than 29	CARDINAL
taxlaw-2834	546	3	section 501(c	LAW
taxlaw-2834	546	4	more than 70	CARDINAL
taxlaw-2834	547	1	131	CARDINAL
taxlaw-2834	547	2	william d. popkin	PERSON
taxlaw-2834	547	3	45-49	PERCENT
taxlaw-2834	547	4	5th	ORDINAL
taxlaw-2834	548	1	132	CARDINAL
taxlaw-2834	548	2	46	CARDINAL
taxlaw-2834	549	1	133	CARDINAL
taxlaw-2834	551	1	daniel halperin	PERSON
taxlaw-2834	551	2	second	ORDINAL
taxlaw-2834	551	3	84	CARDINAL
taxlaw-2834	551	4	381	CARDINAL
taxlaw-2834	551	5	1993	DATE
taxlaw-2834	551	6	edward j. mccaffery	PERSON
taxlaw-2834	551	7	1990	DATE
taxlaw-2834	552	1	l. rev	PERSON
taxlaw-2834	552	2	1267	DATE
taxlaw-2834	552	3	1295	CARDINAL
taxlaw-2834	552	4	joseph a. snoe	PERSON
taxlaw-2834	552	5	four	CARDINAL
taxlaw-2834	552	6	60	CARDINAL
taxlaw-2834	552	7	l. rev	PERSON
taxlaw-2834	552	8	61	CARDINAL
taxlaw-2834	552	9	66-85	CARDINAL
taxlaw-2834	553	1	134	CARDINAL
taxlaw-2834	553	2	hundreds	CARDINAL
taxlaw-2834	554	1	1211-1259	DATE
taxlaw-2834	554	2	135	CARDINAL
taxlaw-2834	555	1	531-537	CARDINAL
taxlaw-2834	555	2	136	CARDINAL
taxlaw-2834	555	3	welch v. helvering	PERSON
taxlaw-2834	555	4	290	CARDINAL
taxlaw-2834	555	5	111	CARDINAL
taxlaw-2834	555	6	113	CARDINAL
taxlaw-2834	555	7	1933	DATE
taxlaw-2834	556	1	137	CARDINAL
taxlaw-2834	556	2	83-86	DATE
taxlaw-2834	556	3	138	CARDINAL
taxlaw-2834	556	4	johnson	PERSON
taxlaw-2834	556	5	127	CARDINAL
taxlaw-2834	556	6	603	CARDINAL
taxlaw-2834	556	7	139	CARDINAL
taxlaw-2834	557	1	501-513	CARDINAL
taxlaw-2834	558	1	140	CARDINAL
taxlaw-2834	558	2	david s. miller	PERSON
taxlaw-2834	558	3	67	CARDINAL
taxlaw-2834	559	1	451	CARDINAL
taxlaw-2834	559	2	451	CARDINAL
taxlaw-2834	559	3	2014	DATE
taxlaw-2834	560	1	26	CARDINAL
taxlaw-2834	561	1	142	CARDINAL
taxlaw-2834	562	1	irs	ORG
taxlaw-2834	563	1	5	CARDINAL
taxlaw-2834	564	1	•	CARDINAL
taxlaw-2834	564	2	•	CARDINAL
taxlaw-2834	564	3	•	CARDINAL
taxlaw-2834	564	4	•	CARDINAL
taxlaw-2834	564	5	•	CARDINAL
taxlaw-2834	565	1	annual	DATE
taxlaw-2834	565	2	congress	ORG
taxlaw-2834	565	3	•	CARDINAL
taxlaw-2834	565	4	treasury	ORG
taxlaw-2834	565	5	annual	DATE
taxlaw-2834	565	6	141	CARDINAL
taxlaw-2834	565	7	2013	DATE
taxlaw-2834	565	8	nearly 1.5 million	CARDINAL
taxlaw-2834	565	9	irs	ORG
taxlaw-2834	565	10	842	CARDINAL
taxlaw-2834	566	1	lloyd hitoshi mayer	PERSON
taxlaw-2834	566	2	irs	ORG
taxlaw-2834	566	3	7	CARDINAL
taxlaw-2834	567	1	j. tax l. 80	PERSON
taxlaw-2834	567	2	84	DATE
taxlaw-2834	567	3	87	DATE
taxlaw-2834	567	4	2016	CARDINAL
taxlaw-2834	568	1	142	CARDINAL
taxlaw-2834	568	2	aba	ORG
taxlaw-2834	568	3	v. united states	GPE
taxlaw-2834	568	4	759	CARDINAL
taxlaw-2834	568	5	718	CARDINAL
taxlaw-2834	568	6	721	CARDINAL
taxlaw-2834	568	7	7th	ORDINAL
taxlaw-2834	568	8	2014	DATE
taxlaw-2834	569	1	143	CARDINAL
taxlaw-2834	569	2	irs	ORG
taxlaw-2834	569	3	501(c)(4	CARDINAL
taxlaw-2834	569	4	97	CARDINAL
taxlaw-2834	570	1	144	CARDINAL
taxlaw-2834	570	2	roger colinvaux	PERSON
taxlaw-2834	570	3	34	CARDINAL
taxlaw-2834	571	1	1 (2014	DATE
taxlaw-2834	571	2	mayer	PERSON
taxlaw-2834	571	3	supra	PERSON
taxlaw-2834	571	4	141	CARDINAL
taxlaw-2834	571	5	miller	ORG
taxlaw-2834	571	6	supra	PERSON
taxlaw-2834	571	7	140	CARDINAL
taxlaw-2834	571	8	donald b. tobin	PERSON
taxlaw-2834	571	9	the internal revenue service	ORG
taxlaw-2834	571	10	16	CARDINAL
taxlaw-2834	571	11	fla	GPE
taxlaw-2834	572	1	429	CARDINAL
taxlaw-2834	572	2	2014	DATE
taxlaw-2834	573	1	george k. yin	PERSON
taxlaw-2834	573	2	irs	ORG
taxlaw-2834	573	3	2014	DATE
taxlaw-2834	573	4	today	DATE
taxlaw-2834	573	5	87-5	CARDINAL
taxlaw-2834	573	6	6, 2014	DATE
taxlaw-2834	574	1	145	CARDINAL
taxlaw-2834	574	2	joseph m. dodge	PERSON
taxlaw-2834	574	3	41	CARDINAL
taxlaw-2834	574	4	fla	GPE
taxlaw-2834	575	1	st.	GPE
taxlaw-2834	575	2	l. rev	PERSON
taxlaw-2834	575	3	71	DATE
taxlaw-2834	575	4	2013	DATE
taxlaw-2834	575	5	over 50	CARDINAL
taxlaw-2834	576	1	146	CARDINAL
taxlaw-2834	576	2	america	GPE
taxlaw-2834	576	3	(nov. 2005	DATE
taxlaw-2834	576	4	the national commission on fiscal responsibility	ORG
taxlaw-2834	576	5	dec. 1, 2010	DATE
taxlaw-2834	580	1	cohen	PERSON
taxlaw-2834	580	2	supra	PERSON
taxlaw-2834	580	3	1	CARDINAL
taxlaw-2834	580	4	118	CARDINAL
taxlaw-2834	581	1	147	CARDINAL
taxlaw-2834	581	2	the american bar association	ORG
taxlaw-2834	581	3	new york	GPE
taxlaw-2834	581	4	congress	ORG
taxlaw-2834	581	5	irs	ORG
taxlaw-2834	583	1	148	CARDINAL
taxlaw-2834	583	2	american inst	ORG
taxlaw-2834	583	3	aicpa	ORG
taxlaw-2834	583	4	senate finance committee working group	ORG
taxlaw-2834	583	5	mar. 19,	DATE
taxlaw-2834	583	6	2015	DATE
taxlaw-2834	584	1	149	CARDINAL
taxlaw-2834	584	2	treasury	ORG
taxlaw-2834	584	3	fiscal year	DATE
taxlaw-2834	584	4	2017	CARDINAL
taxlaw-2834	584	5	2016	CARDINAL
taxlaw-2834	585	1	2016	CARDINAL
taxlaw-2834	585	2	american	NORP
taxlaw-2834	585	3	27 •	CARDINAL
taxlaw-2834	585	4	treasury	ORG
taxlaw-2834	585	5	•	CARDINAL
taxlaw-2834	585	6	irs	ORG
taxlaw-2834	586	1	one	CARDINAL
taxlaw-2834	586	2	irs	ORG
taxlaw-2834	587	1	irs	ORG
taxlaw-2834	589	1	irs	ORG
taxlaw-2834	592	1	irs	ORG
taxlaw-2834	592	2	24%	PERCENT
taxlaw-2834	592	3	between $124 billion and $148 billion	MONEY
taxlaw-2834	592	4	between fiscal year 2003	DATE
taxlaw-2834	592	5	2013.154	CARDINAL
taxlaw-2834	595	1	irs	ORG
taxlaw-2834	595	2	irs	ORG
taxlaw-2834	596	1	irs	ORG
taxlaw-2834	597	1	irs	ORG
taxlaw-2834	598	1	150	CARDINAL
taxlaw-2834	598	2	congress	ORG
taxlaw-2834	598	3	1985	DATE
taxlaw-2834	599	1	151	CARDINAL
taxlaw-2834	600	1	ways & means	ORG
taxlaw-2834	600	2	2014	DATE
taxlaw-2834	600	3	2014	DATE
taxlaw-2834	601	1	152 i.r.c	QUANTITY
taxlaw-2834	602	1	32	CARDINAL
taxlaw-2834	602	2	153	CARDINAL
taxlaw-2834	602	3	$90 billion	MONEY
taxlaw-2834	603	1	treasury	ORG
taxlaw-2834	603	2	the billions of dollars	MONEY
taxlaw-2834	603	3	5	CARDINAL
taxlaw-2834	603	4	sept. 29, 2014	DATE
taxlaw-2834	604	1	154	CARDINAL
taxlaw-2834	606	1	irs	ORG
taxlaw-2834	606	2	14	CARDINAL
taxlaw-2834	606	3	july 29, 2014	DATE
taxlaw-2834	607	1	156	CARDINAL
taxlaw-2834	608	1	5000a	DATE
taxlaw-2834	609	1	157	CARDINAL
taxlaw-2834	610	1	irs	ORG
taxlaw-2834	613	1	158	CARDINAL
taxlaw-2834	613	2	irs	ORG
taxlaw-2834	613	3	july 2015	DATE
taxlaw-2834	614	1	159	CARDINAL
taxlaw-2834	614	2	2010	DATE
taxlaw-2834	614	3	annual	DATE
taxlaw-2834	614	4	congress	ORG
taxlaw-2834	614	5	20	CARDINAL
taxlaw-2834	614	6	dec. 31, 2010	DATE
taxlaw-2834	615	1	28	CARDINAL
taxlaw-2834	617	1	irs	ORG
taxlaw-2834	617	2	irs	ORG
taxlaw-2834	618	1	irs	ORG
taxlaw-2834	619	1	2004	DATE
taxlaw-2834	619	2	irs	ORG
taxlaw-2834	619	3	2009	DATE
taxlaw-2834	620	1	first	ORDINAL
taxlaw-2834	620	2	irs	ORG
taxlaw-2834	621	1	irs	ORG
taxlaw-2834	622	1	d.	NORP
taxlaw-2834	622	2	u.s.	GPE
taxlaw-2834	627	1	160	CARDINAL
taxlaw-2834	627	2	mark w. everson	PERSON
taxlaw-2834	627	3	irs	ORG
taxlaw-2834	627	4	obama	PERSON
taxlaw-2834	629	1	2012	DATE
taxlaw-2834	630	1	161	CARDINAL
taxlaw-2834	630	2	american	NORP
taxlaw-2834	630	3	2004	DATE
taxlaw-2834	632	1	108	CARDINAL
taxlaw-2834	632	2	118	CARDINAL
taxlaw-2834	633	1	1418	CARDINAL
taxlaw-2834	633	2	1625	DATE
taxlaw-2834	633	3	2004	DATE
taxlaw-2834	634	1	162	CARDINAL
taxlaw-2834	634	2	2013	DATE
taxlaw-2834	634	3	annual	DATE
taxlaw-2834	634	4	congress	ORG
taxlaw-2834	634	5	97-99	CARDINAL
taxlaw-2834	634	6	2013	DATE
taxlaw-2834	635	1	163	CARDINAL
taxlaw-2834	635	2	irs	ORG
taxlaw-2834	635	3	irs	ORG
taxlaw-2834	636	1	forman & mann	ORG
taxlaw-2834	636	2	supra	PERSON
taxlaw-2834	636	3	112	CARDINAL
taxlaw-2834	636	4	775-79	CARDINAL
taxlaw-2834	637	1	164	CARDINAL
taxlaw-2834	638	1	pasquantino v. united states	PERSON
taxlaw-2834	638	2	544	CARDINAL
taxlaw-2834	638	3	u.s. 349	DATE
taxlaw-2834	638	4	360	CARDINAL
taxlaw-2834	639	1	165	CARDINAL
taxlaw-2834	639	2	44	DATE
taxlaw-2834	639	3	5	CARDINAL
taxlaw-2834	639	4	166	CARDINAL
taxlaw-2834	639	5	henry ordower	PERSON
taxlaw-2834	639	6	14	CARDINAL
taxlaw-2834	639	7	fla	GPE
taxlaw-2834	640	1	361	CARDINAL
taxlaw-2834	640	2	2013	DATE
taxlaw-2834	641	1	167	CARDINAL
taxlaw-2834	641	2	ali qassim	PERSON
taxlaw-2834	641	3	u.s.	GPE
taxlaw-2834	641	4	34	CARDINAL
taxlaw-2834	643	1	1042	CARDINAL
taxlaw-2834	643	2	aug. 17	DATE
taxlaw-2834	643	3	2015	DATE
taxlaw-2834	643	4	mindy herzfeld	PERSON
taxlaw-2834	643	5	june 2, 2014	DATE
taxlaw-2834	643	6	987	CARDINAL
taxlaw-2834	644	1	2016	CARDINAL
taxlaw-2834	644	2	american	NORP
taxlaw-2834	644	3	29	CARDINAL
taxlaw-2834	644	4	2500	CARDINAL
taxlaw-2834	644	5	38	CARDINAL
taxlaw-2834	644	6	only 23%	PERCENT
taxlaw-2834	646	1	congress	ORG
taxlaw-2834	649	1	1	CARDINAL
taxlaw-2834	649	2	congress	ORG
taxlaw-2834	649	3	treasury	ORG
taxlaw-2834	649	4	two	CARDINAL
taxlaw-2834	650	1	one	CARDINAL
taxlaw-2834	650	2	irs	ORG
taxlaw-2834	651	1	second	ORDINAL
taxlaw-2834	651	2	irs	ORG
taxlaw-2834	652	1	congress	ORG
taxlaw-2834	652	2	congress	ORG
taxlaw-2834	653	1	washington	GPE
taxlaw-2834	653	2	irs	ORG
taxlaw-2834	657	1	irs	ORG
taxlaw-2834	658	1	three	CARDINAL
taxlaw-2834	658	2	subchapter k	PERSON
taxlaw-2834	659	1	first	ORDINAL
taxlaw-2834	660	1	decades	DATE
taxlaw-2834	661	1	one	CARDINAL
taxlaw-2834	661	2	irs	ORG
taxlaw-2834	662	1	the department of justice	ORG
taxlaw-2834	663	1	168	CARDINAL
taxlaw-2834	663	2	167	CARDINAL
taxlaw-2834	663	3	grant thornton	PERSON
taxlaw-2834	663	4	jeremy scott	PERSON
taxlaw-2834	663	5	congress	ORG
taxlaw-2834	663	6	june 9, 2014	DATE
taxlaw-2834	663	7	1063	CARDINAL
taxlaw-2834	663	8	lee a. sheppard	PERSON
taxlaw-2834	663	9	june 9, 2014	DATE
taxlaw-2834	663	10	1085	CARDINAL
taxlaw-2834	663	11	169	CARDINAL
taxlaw-2834	663	12	167	CARDINAL
taxlaw-2834	663	13	british	NORP
taxlaw-2834	663	14	stephen fiamma	PERSON
taxlaw-2834	664	1	170	CARDINAL
taxlaw-2834	666	1	johnson	PERSON
taxlaw-2834	666	2	127	CARDINAL
taxlaw-2834	666	3	584-88	CARDINAL
taxlaw-2834	667	1	171	CARDINAL
taxlaw-2834	667	2	campbell	ORG
taxlaw-2834	667	3	comm’r	CARDINAL
taxlaw-2834	667	4	59	CARDINAL
taxlaw-2834	667	5	236	CARDINAL
taxlaw-2834	667	6	1990	DATE
taxlaw-2834	667	7	943	CARDINAL
taxlaw-2834	667	8	815	CARDINAL
taxlaw-2834	667	9	818	CARDINAL
taxlaw-2834	667	10	1991	DATE
taxlaw-2834	668	1	30	CARDINAL
taxlaw-2834	668	2	columbia	ORG
taxlaw-2834	668	3	second	ORDINAL
taxlaw-2834	669	1	one	CARDINAL
taxlaw-2834	669	2	irs	ORG
taxlaw-2834	669	3	irs	ORG
taxlaw-2834	669	4	one	CARDINAL
taxlaw-2834	669	5	irs	ORG
taxlaw-2834	669	6	third	ORDINAL
taxlaw-2834	669	7	section 736	LAW
taxlaw-2834	671	1	subchapter k .	PERSON
taxlaw-2834	672	1	section 736	LAW
taxlaw-2834	674	1	congress	ORG
taxlaw-2834	674	2	irs	ORG
taxlaw-2834	674	3	irs	ORG
taxlaw-2834	674	4	irs	ORG
taxlaw-2834	675	1	congress	ORG
taxlaw-2834	678	1	congress	ORG
taxlaw-2834	678	2	congress	ORG
taxlaw-2834	679	1	mann	ORG
taxlaw-2834	679	2	1	CARDINAL
taxlaw-2834	679	3	2	CARDINAL
taxlaw-2834	679	4	congress	ORG
taxlaw-2834	680	1	congress	ORG
taxlaw-2834	683	1	1.	CARDINAL
taxlaw-2834	683	2	american	NORP
taxlaw-2834	684	1	172	CARDINAL
taxlaw-2834	684	2	64	CARDINAL
taxlaw-2834	684	3	203	CARDINAL
taxlaw-2834	684	4	1975	DATE
taxlaw-2834	684	5	aff’d in part & rev’d	ORG
taxlaw-2834	684	6	550	CARDINAL
taxlaw-2834	684	7	1023	CARDINAL
taxlaw-2834	684	8	5th	ORDINAL
taxlaw-2834	684	9	1977	DATE
taxlaw-2834	685	1	173	CARDINAL
taxlaw-2834	687	1	81-300	CARDINAL
taxlaw-2834	687	2	1981	DATE
taxlaw-2834	687	3	2	CARDINAL
taxlaw-2834	687	4	143	CARDINAL
taxlaw-2834	687	5	144	CARDINAL
taxlaw-2834	687	6	174	CARDINAL
taxlaw-2834	687	7	41	CARDINAL
taxlaw-2834	687	8	535	CARDINAL
taxlaw-2834	687	9	551	CARDINAL
taxlaw-2834	687	10	9 (1964	DATE
taxlaw-2834	687	11	aff’d	ORG
taxlaw-2834	687	12	352	CARDINAL
taxlaw-2834	687	13	466	CARDINAL
taxlaw-2834	687	14	3d	CARDINAL
taxlaw-2834	687	15	1965	DATE
taxlaw-2834	688	1	175	CARDINAL
taxlaw-2834	688	2	johnson	PERSON
taxlaw-2834	688	3	127	CARDINAL
taxlaw-2834	688	4	582	CARDINAL
taxlaw-2834	688	5	forman & mann	ORG
taxlaw-2834	688	6	supra	PERSON
taxlaw-2834	688	7	112	CARDINAL
taxlaw-2834	688	8	803-04	MONEY
taxlaw-2834	689	1	176	CARDINAL
taxlaw-2834	689	2	george k. yin	PERSON
taxlaw-2834	689	3	today	DATE
taxlaw-2834	689	4	1	CARDINAL
taxlaw-2834	689	5	june 27, 2014	DATE
taxlaw-2834	691	1	177	CARDINAL
taxlaw-2834	691	2	v. united states	GPE
taxlaw-2834	691	3	415	CARDINAL
taxlaw-2834	691	4	336	CARDINAL
taxlaw-2834	691	5	340	CARDINAL
taxlaw-2834	691	6	1974	DATE
taxlaw-2834	691	7	u.s.	GPE
taxlaw-2834	693	1	1.	CARDINAL
taxlaw-2834	693	2	178	CARDINAL
taxlaw-2834	693	3	michael doran	PERSON
taxlaw-2834	693	4	u.s.	GPE
taxlaw-2834	693	5	congress	ORG
taxlaw-2834	693	6	67	CARDINAL
taxlaw-2834	693	7	555	CARDINAL
taxlaw-2834	693	8	2014	DATE
taxlaw-2834	694	1	179	CARDINAL
taxlaw-2834	694	2	forman & mann	ORG
taxlaw-2834	694	3	supra	PERSON
taxlaw-2834	694	4	112	CARDINAL
taxlaw-2834	694	5	789-92	QUANTITY
taxlaw-2834	695	1	180	CARDINAL
taxlaw-2834	695	2	james r. hines	PERSON
taxlaw-2834	695	3	kyle d. logue	PERSON
taxlaw-2834	695	4	114	CARDINAL
taxlaw-2834	696	1	l. rev	PERSON
taxlaw-2834	696	2	235	CARDINAL
taxlaw-2834	696	3	2015	CARDINAL
taxlaw-2834	697	1	2016	CARDINAL
taxlaw-2834	697	2	american	NORP
taxlaw-2834	697	3	31	CARDINAL
taxlaw-2834	700	1	irs	ORG
taxlaw-2834	700	2	irs	ORG
taxlaw-2834	703	1	2	CARDINAL
taxlaw-2834	703	2	third	ORDINAL
taxlaw-2834	703	3	third	ORDINAL
taxlaw-2834	703	4	irs	ORG
taxlaw-2834	704	1	qui tam	ORG
taxlaw-2834	704	2	181	CARDINAL
taxlaw-2834	704	3	kathleen delaney thomas	PERSON
taxlaw-2834	704	4	67	CARDINAL
taxlaw-2834	704	5	111	CARDINAL
taxlaw-2834	704	6	114	CARDINAL
taxlaw-2834	704	7	2013	DATE
taxlaw-2834	705	1	182	CARDINAL
taxlaw-2834	705	2	kyle d. logue &	PERSON
taxlaw-2834	705	3	gustavo g. vettori	PERSON
taxlaw-2834	705	4	2	CARDINAL
taxlaw-2834	706	1	j. tax l. 100	PERSON
taxlaw-2834	706	2	105	CARDINAL
taxlaw-2834	706	3	2011	DATE
taxlaw-2834	707	1	183	CARDINAL
taxlaw-2834	707	2	1	CARDINAL
taxlaw-2834	707	3	1996	DATE
taxlaw-2834	708	1	184	CARDINAL
taxlaw-2834	709	1	185	CARDINAL
taxlaw-2834	709	2	forman & mann	ORG
taxlaw-2834	709	3	supra	PERSON
taxlaw-2834	709	4	112	CARDINAL
taxlaw-2834	709	5	804-06	CARDINAL
taxlaw-2834	710	1	186	CARDINAL
taxlaw-2834	710	2	2 2008	DATE
taxlaw-2834	710	3	annual	DATE
taxlaw-2834	710	4	congress	ORG
taxlaw-2834	710	5	2 (2008	DATE
taxlaw-2834	711	1	187	CARDINAL
taxlaw-2834	713	1	leandra lederman	PERSON
taxlaw-2834	713	2	stephen mazza &	ORG
taxlaw-2834	713	3	steve johnson	PERSON
taxlaw-2834	713	4	2015	CARDINAL
taxlaw-2834	715	1	188	CARDINAL
taxlaw-2834	715	2	steve r. johnson	PERSON
taxlaw-2834	715	3	2008	DATE
taxlaw-2834	716	1	189	CARDINAL
taxlaw-2834	717	1	7623	DATE
taxlaw-2834	717	2	matthew r. stock	PERSON
taxlaw-2834	717	3	42	CARDINAL
taxlaw-2834	717	4	fla	GPE
taxlaw-2834	718	1	st.	GPE
taxlaw-2834	718	2	l. rev	PERSON
taxlaw-2834	718	3	819	CARDINAL
taxlaw-2834	718	4	2015	CARDINAL
taxlaw-2834	719	1	190	CARDINAL
taxlaw-2834	719	2	about $344 million and $310 million	MONEY
taxlaw-2834	719	3	fiscal years 2013	DATE
taxlaw-2834	719	4	2014	DATE
taxlaw-2834	719	5	over $501 million	MONEY
taxlaw-2834	719	6	fiscal year 2015	DATE
taxlaw-2834	720	1	irs	ORG
taxlaw-2834	720	2	fiscal year	DATE
taxlaw-2834	720	3	2015	CARDINAL
taxlaw-2834	720	4	congress	ORG
taxlaw-2834	720	5	2016	CARDINAL
taxlaw-2834	721	1	191	CARDINAL
taxlaw-2834	721	2	joshua d. rosenberg	PERSON
taxlaw-2834	721	3	16	CARDINAL
taxlaw-2834	722	1	155	CARDINAL
taxlaw-2834	722	2	209	CARDINAL
taxlaw-2834	723	1	192	CARDINAL
taxlaw-2834	723	2	richard lavoie	PERSON
taxlaw-2834	723	3	21 va	GPE
taxlaw-2834	723	4	43 (2001	DATE
taxlaw-2834	724	1	32	CARDINAL
taxlaw-2834	724	2	irs	ORG
taxlaw-2834	724	3	first	ORDINAL
taxlaw-2834	725	1	3.	CARDINAL
taxlaw-2834	725	2	irs	ORG
taxlaw-2834	726	1	irs	ORG
taxlaw-2834	727	1	one	CARDINAL
taxlaw-2834	730	1	two	CARDINAL
taxlaw-2834	730	2	third	ORDINAL
taxlaw-2834	732	1	thousands	CARDINAL
taxlaw-2834	733	1	193	CARDINAL
taxlaw-2834	733	2	joshua d. blank	PERSON
taxlaw-2834	733	3	11	CARDINAL
taxlaw-2834	734	1	j.l. &	ORG
taxlaw-2834	735	1	31	CARDINAL
taxlaw-2834	735	2	2014	DATE
taxlaw-2834	736	1	194	CARDINAL
taxlaw-2834	736	2	irs	ORG
taxlaw-2834	736	3	742	CARDINAL
taxlaw-2834	736	4	1013	CARDINAL
taxlaw-2834	736	5	d.c	GPE
taxlaw-2834	736	6	cir	ORG
taxlaw-2834	736	7	2014	DATE
taxlaw-2834	736	8	aff’g 917 f. supp	CARDINAL
taxlaw-2834	737	1	2d 67	DATE
taxlaw-2834	737	2	2013	DATE
taxlaw-2834	737	3	steve r. johnson	PERSON
taxlaw-2834	737	4	irs	ORG
taxlaw-2834	737	5	59	CARDINAL
taxlaw-2834	738	1	l. rev	PERSON
taxlaw-2834	738	2	515	CARDINAL
taxlaw-2834	738	3	2014	DATE
taxlaw-2834	739	1	195	CARDINAL
taxlaw-2834	739	2	annual	DATE
taxlaw-2834	739	3	season	DATE
taxlaw-2834	739	4	fs-2014-8	ORG
taxlaw-2834	739	5	ir-2014-75	ORG
taxlaw-2834	739	6	june 2014	DATE
taxlaw-2834	740	1	196	CARDINAL
taxlaw-2834	740	2	68	CARDINAL
taxlaw-2834	740	3	70	CARDINAL
taxlaw-2834	741	1	197	CARDINAL
taxlaw-2834	741	2	leigh osofsky	PERSON
taxlaw-2834	741	3	66	CARDINAL
taxlaw-2834	742	1	301	CARDINAL
taxlaw-2834	742	2	2012	DATE
taxlaw-2834	743	1	198	CARDINAL
taxlaw-2834	744	1	301-02	CARDINAL
taxlaw-2834	745	1	199	CARDINAL
taxlaw-2834	745	2	leandra lederman &	ORG
taxlaw-2834	745	3	70	CARDINAL
taxlaw-2834	745	4	lee l. rev	PERSON
taxlaw-2834	745	5	1679	CARDINAL
taxlaw-2834	745	6	2013	DATE
taxlaw-2834	745	7	alex raskolnikov	PERSON
taxlaw-2834	745	8	109	CARDINAL
taxlaw-2834	746	1	l. rev	PERSON
taxlaw-2834	747	1	689	CARDINAL
taxlaw-2834	747	2	2009	DATE
taxlaw-2834	747	3	two	CARDINAL
taxlaw-2834	748	1	200	CARDINAL
taxlaw-2834	748	2	ajay k. mehrotra	PERSON
taxlaw-2834	748	3	u.s.	GPE
taxlaw-2834	748	4	7	CARDINAL
taxlaw-2834	749	1	j. tax l. 144	PERSON
taxlaw-2834	749	2	2016	CARDINAL
taxlaw-2834	750	1	201	CARDINAL
taxlaw-2834	751	1	irs	ORG
taxlaw-2834	751	2	2012	DATE
taxlaw-2834	754	1	forman & mann	ORG
taxlaw-2834	754	2	supra	PERSON
taxlaw-2834	754	3	112	CARDINAL
taxlaw-2834	754	4	792	CARDINAL
taxlaw-2834	755	1	202	CARDINAL
taxlaw-2834	755	2	jeffery h. kahn & gregg d. polsky	ORG
taxlaw-2834	755	3	the next 100 years	DATE
taxlaw-2834	755	4	41	CARDINAL
taxlaw-2834	755	5	fla	GPE
taxlaw-2834	756	1	st.	GPE
taxlaw-2834	756	2	l. rev	PERSON
taxlaw-2834	756	3	159	CARDINAL
taxlaw-2834	756	4	159	CARDINAL
taxlaw-2834	756	5	2013	DATE
taxlaw-2834	757	1	203	CARDINAL
taxlaw-2834	757	2	167	CARDINAL
taxlaw-2834	757	3	169	CARDINAL
taxlaw-2834	758	1	204	CARDINAL
taxlaw-2834	758	2	john koskinen	PERSON
taxlaw-2834	758	3	william hoffman	PERSON
taxlaw-2834	758	4	oecd	ORG
taxlaw-2834	758	5	june 9, 2014	DATE
taxlaw-2834	758	6	1096	DATE
taxlaw-2834	759	1	2016	CARDINAL
taxlaw-2834	759	2	american	NORP
taxlaw-2834	759	3	33	CARDINAL
taxlaw-2834	759	4	irs	ORG
taxlaw-2834	759	5	irs	ORG
taxlaw-2834	759	6	two	CARDINAL
taxlaw-2834	759	7	eden	GPE
taxlaw-2834	760	1	first	ORDINAL
taxlaw-2834	761	1	first	ORDINAL
taxlaw-2834	762	1	second	ORDINAL
taxlaw-2834	763	1	irs	ORG
taxlaw-2834	764	1	irs	ORG
taxlaw-2834	766	1	irs	ORG
taxlaw-2834	771	1	irs	ORG
taxlaw-2834	771	2	irs	ORG
taxlaw-2834	771	3	irs	ORG
taxlaw-2834	771	4	irs	ORG
taxlaw-2834	771	5	irs	ORG
taxlaw-2834	773	1	three	CARDINAL
taxlaw-2834	773	2	1	CARDINAL
taxlaw-2834	773	3	2	CARDINAL
taxlaw-2834	773	4	205	CARDINAL
taxlaw-2834	773	5	douglas shulman	PERSON
taxlaw-2834	773	6	may 19, 2014	DATE
taxlaw-2834	773	7	835	CARDINAL
taxlaw-2834	774	1	206	CARDINAL
taxlaw-2834	774	2	irs	ORG
taxlaw-2834	774	3	33	CARDINAL
taxlaw-2834	776	1	887	CARDINAL
taxlaw-2834	776	2	july 7, 2014	DATE
taxlaw-2834	778	1	207	CARDINAL
taxlaw-2834	778	2	kahn & polsky	ORG
taxlaw-2834	778	3	202	CARDINAL
taxlaw-2834	778	4	171	CARDINAL
taxlaw-2834	780	1	208	CARDINAL
taxlaw-2834	780	2	cohen	PERSON
taxlaw-2834	780	3	supra	PERSON
taxlaw-2834	780	4	1	CARDINAL
taxlaw-2834	780	5	119-20	CARDINAL
taxlaw-2834	781	1	three	CARDINAL
taxlaw-2834	781	2	four	CARDINAL
taxlaw-2834	783	1	209	CARDINAL
taxlaw-2834	783	2	206	CARDINAL
taxlaw-2834	783	3	887	CARDINAL
taxlaw-2834	785	1	d.	NORP
taxlaw-2834	785	2	2014-2017	DATE
taxlaw-2834	786	1	210	CARDINAL
taxlaw-2834	786	2	irs	ORG
taxlaw-2834	786	3	annual	DATE
taxlaw-2834	786	4	congress	ORG
taxlaw-2834	786	5	2	CARDINAL
taxlaw-2834	786	6	june 2015	DATE
taxlaw-2834	786	7	irs	ORG
taxlaw-2834	787	1	211	CARDINAL
taxlaw-2834	787	2	william jennings bryan	PERSON
taxlaw-2834	789	1	july 9, 1896	DATE
taxlaw-2834	790	1	34	CARDINAL
taxlaw-2834	790	2	columbia	ORG
taxlaw-2834	791	1	today	DATE
taxlaw-2834	791	2	tomorrow	DATE
taxlaw-2834	791	3	3	CARDINAL
taxlaw-2834	791	4	the united states	GPE
taxlaw-2834	793	1	congress	ORG
taxlaw-2834	793	2	one	CARDINAL
taxlaw-2834	793	3	many years	DATE
taxlaw-2834	794	1	congress	ORG
taxlaw-2834	794	2	irs	ORG
taxlaw-2834	795	1	irs	ORG
taxlaw-2834	795	2	irs	ORG
taxlaw-2834	796	1	t]ax	NORP
taxlaw-2834	797	1	1	CARDINAL
taxlaw-2834	797	2	2	CARDINAL
taxlaw-2834	798	1	beps	PERSON
taxlaw-2834	803	1	•	CARDINAL
taxlaw-2834	803	2	1	CARDINAL
taxlaw-2834	803	3	2	CARDINAL
taxlaw-2834	803	4	212	CARDINAL
taxlaw-2834	803	5	1986	DATE
taxlaw-2834	803	6	daniel shaviro	PERSON
taxlaw-2834	803	7	the 1980s	DATE
taxlaw-2834	803	8	139	CARDINAL
taxlaw-2834	803	9	l. rev	PERSON
taxlaw-2834	803	10	1 (1990	CARDINAL
taxlaw-2834	804	1	julie a. roin	PERSON
taxlaw-2834	804	2	74	CARDINAL
taxlaw-2834	804	3	cornell l. rev	PERSON
taxlaw-2834	804	4	62	CARDINAL
taxlaw-2834	804	5	1988	DATE
taxlaw-2834	805	1	213	CARDINAL
taxlaw-2834	805	2	cohen	PERSON
taxlaw-2834	805	3	supra	PERSON
taxlaw-2834	805	4	1	CARDINAL
taxlaw-2834	805	5	123	CARDINAL
taxlaw-2834	805	6	one	CARDINAL
taxlaw-2834	806	1	214	CARDINAL
taxlaw-2834	806	2	supra	PERSON
taxlaw-2834	807	1	215	CARDINAL
taxlaw-2834	807	2	samuel a. donaldson	PERSON
taxlaw-2834	807	3	22	CARDINAL
taxlaw-2834	808	1	645	CARDINAL
taxlaw-2834	808	2	2003	DATE
taxlaw-2834	809	1	216	CARDINAL
taxlaw-2834	809	2	supra	PERSON
taxlaw-2834	809	3	1	CARDINAL
taxlaw-2834	809	4	118	CARDINAL
taxlaw-2834	809	5	217	CARDINAL
taxlaw-2834	809	6	115	CARDINAL
taxlaw-2834	809	7	218	CARDINAL
taxlaw-2834	809	8	167	CARDINAL
taxlaw-2834	809	9	169	CARDINAL
taxlaw-2834	810	1	2016	CARDINAL
taxlaw-2834	810	2	american	NORP
taxlaw-2834	810	3	35	CARDINAL
taxlaw-2834	811	1	a generation ago	DATE
taxlaw-2834	811	2	•	CARDINAL
taxlaw-2834	812	1	annually	DATE
taxlaw-2834	813	1	congress	ORG
taxlaw-2834	813	2	•	CARDINAL
taxlaw-2834	814	1	republican	NORP
taxlaw-2834	816	1	1	CARDINAL
taxlaw-2834	816	2	2	CARDINAL
taxlaw-2834	816	3	3	CARDINAL
taxlaw-2834	816	4	4	CARDINAL
taxlaw-2834	819	1	sneed	ORG
taxlaw-2834	819	2	seven	CARDINAL
taxlaw-2834	820	1	224	CARDINAL
taxlaw-2834	820	2	irs	ORG
taxlaw-2834	820	3	ten	CARDINAL
taxlaw-2834	823	1	219	CARDINAL
taxlaw-2834	824	1	63(c)(4	CARDINAL
taxlaw-2834	825	1	220	CARDINAL
taxlaw-2834	825	2	2029	CARDINAL
taxlaw-2834	825	3	americans	NORP
taxlaw-2834	825	4	114th	ORDINAL
taxlaw-2834	826	1	1st	ORDINAL
taxlaw-2834	827	1	dec. 2015	DATE
taxlaw-2834	828	1	221	CARDINAL
taxlaw-2834	828	2	paul caron	PERSON
taxlaw-2834	828	3	republican	NORP
taxlaw-2834	829	1	wall st	GPE
taxlaw-2834	829	2	j. (nov. 12,	PERSON
taxlaw-2834	829	3	2015	DATE
taxlaw-2834	830	1	http://www.wsj.com/articles/value-added-tax-catches-on-in-republican-presidential-race1447374891	GPE
taxlaw-2834	831	1	222	CARDINAL
taxlaw-2834	832	1	don quixote	PERSON
taxlaw-2834	833	1	cohen	PERSON
taxlaw-2834	833	2	supra	PERSON
taxlaw-2834	833	3	1	CARDINAL
taxlaw-2834	833	4	122	CARDINAL
taxlaw-2834	833	5	223	CARDINAL
taxlaw-2834	833	6	123	CARDINAL
taxlaw-2834	834	1	224	CARDINAL
taxlaw-2834	834	2	1	CARDINAL
taxlaw-2834	834	3	2	CARDINAL
taxlaw-2834	834	4	3	CARDINAL
taxlaw-2834	834	5	4	CARDINAL
taxlaw-2834	834	6	5	CARDINAL
taxlaw-2834	834	7	6	CARDINAL
taxlaw-2834	834	8	7	CARDINAL
taxlaw-2834	835	1	joseph t. sneed	PERSON
taxlaw-2834	835	2	17	CARDINAL
taxlaw-2834	836	1	l. rev	PERSON
taxlaw-2834	836	2	567	CARDINAL
taxlaw-2834	836	3	568	CARDINAL
taxlaw-2834	836	4	1965	DATE
taxlaw-2834	837	1	225	CARDINAL
taxlaw-2834	837	2	johnson	PERSON
taxlaw-2834	837	3	112	CARDINAL
taxlaw-2834	837	4	244	CARDINAL
taxlaw-2834	838	1	226	CARDINAL
taxlaw-2834	838	2	1	CARDINAL
taxlaw-2834	838	3	feb. 2012	DATE
taxlaw-2834	838	4	five	CARDINAL
taxlaw-2834	838	5	kevin brady	PERSON
taxlaw-2834	839	1	tax council policy institute	ORG
taxlaw-2834	839	2	3-4	CARDINAL
taxlaw-2834	839	3	feb. 12	DATE
taxlaw-2834	839	4	2016	DATE
taxlaw-2834	840	1	227	CARDINAL
taxlaw-2834	840	2	irs	ORG
taxlaw-2834	841	1	1	CARDINAL
taxlaw-2834	841	2	dec. 2014	DATE