id	sid	eid	entity	type
taxlaw-2836	1	1	irs	ORG
taxlaw-2836	2	1	lloyd hitoshi mayer*	PERSON
taxlaw-2836	4	1	irs	ORG
taxlaw-2836	5	1	decades	DATE
taxlaw-2836	5	2	congress	ORG
taxlaw-2836	5	3	irs	ORG
taxlaw-2836	6	1	irs	ORG
taxlaw-2836	7	1	one	CARDINAL
taxlaw-2836	7	2	irs	ORG
taxlaw-2836	9	1	irs	ORG
taxlaw-2836	10	1	irs	ORG
taxlaw-2836	11	1	irs	ORG
taxlaw-2836	12	1	irs	ORG
taxlaw-2836	13	1	notre dame	ORG
taxlaw-2836	14	1	kristin hickman	PERSON
taxlaw-2836	14	2	the university of minnesota	ORG
taxlaw-2836	14	3	paul caron	PERSON
taxlaw-2836	14	4	chris walker	PERSON
taxlaw-2836	14	5	philip hackney	PERSON
taxlaw-2836	14	6	erik adams	PERSON
taxlaw-2836	14	7	kyle chen	PERSON
taxlaw-2836	15	1	2016	CARDINAL
taxlaw-2836	15	2	mayer	PERSON
taxlaw-2836	16	1	https://creativecommons.org/licenses/by/4.0/	WORK_OF_ART
taxlaw-2836	17	1	2016	CARDINAL
taxlaw-2836	17	2	81	CARDINAL
taxlaw-2836	17	3	i. introduction	PERSON
taxlaw-2836	18	1	82 ii	TIME
taxlaw-2836	19	1	irs	ORG
taxlaw-2836	19	2	82	CARDINAL
taxlaw-2836	19	3	irs	ORG
taxlaw-2836	19	4	83	CARDINAL
taxlaw-2836	19	5	88	CARDINAL
taxlaw-2836	19	6	90	CARDINAL
taxlaw-2836	19	7	d.	NORP
taxlaw-2836	19	8	93	CARDINAL
taxlaw-2836	20	1	94 iii	PERSON
taxlaw-2836	20	2	96	CARDINAL
taxlaw-2836	20	3	a.	PERSON
taxlaw-2836	20	4	97	CARDINAL
taxlaw-2836	20	5	99	CARDINAL
taxlaw-2836	20	6	102 1	CARDINAL
taxlaw-2836	20	7	102	CARDINAL
taxlaw-2836	21	1	501(c)(4	CARDINAL
taxlaw-2836	21	2	102	CARDINAL
taxlaw-2836	21	3	1023-ez &	ORG
taxlaw-2836	21	4	103	CARDINAL
taxlaw-2836	22	1	104 2	CARDINAL
taxlaw-2836	23	1	107 3	CARDINAL
taxlaw-2836	24	1	110 4	CARDINAL
taxlaw-2836	24	2	111	CARDINAL
taxlaw-2836	25	1	113	CARDINAL
taxlaw-2836	25	2	irs	ORG
taxlaw-2836	25	3	113 1	CARDINAL
taxlaw-2836	26	1	113 2	CARDINAL
taxlaw-2836	27	1	114 3	CARDINAL
taxlaw-2836	28	1	114	CARDINAL
taxlaw-2836	28	2	115 1	CARDINAL
taxlaw-2836	29	1	irs	ORG
taxlaw-2836	30	1	115 2	CARDINAL
taxlaw-2836	31	1	117	CARDINAL
taxlaw-2836	32	1	121	CARDINAL
taxlaw-2836	32	2	82	CARDINAL
taxlaw-2836	32	3	columbia journal of tax law	ORG
taxlaw-2836	32	4	irs	ORG
taxlaw-2836	32	5	irs	ORG
taxlaw-2836	33	1	decades	DATE
taxlaw-2836	33	2	congress	ORG
taxlaw-2836	33	3	irs	ORG
taxlaw-2836	33	4	irs	ORG
taxlaw-2836	34	1	3	CARDINAL
taxlaw-2836	34	2	irs	ORG
taxlaw-2836	34	3	irs	ORG
taxlaw-2836	34	4	the past 40 years	DATE
taxlaw-2836	35	1	one	CARDINAL
taxlaw-2836	36	1	2014	DATE
taxlaw-2836	36	2	irs	ORG
taxlaw-2836	36	3	1023	CARDINAL
taxlaw-2836	36	4	first	ORDINAL
taxlaw-2836	36	5	irs	ORG
taxlaw-2836	36	6	annual	DATE
taxlaw-2836	38	1	irs	ORG
taxlaw-2836	39	1	irs	ORG
taxlaw-2836	40	1	irs	ORG
taxlaw-2836	43	1	irs	ORG
taxlaw-2836	43	2	irs	ORG
taxlaw-2836	43	3	congress	ORG
taxlaw-2836	43	4	annual	DATE
taxlaw-2836	43	5	1	CARDINAL
taxlaw-2836	43	6	s.	PERSON
taxlaw-2836	45	1	114	CARDINAL
taxlaw-2836	45	2	60	CARDINAL
taxlaw-2836	45	3	kahng	GPE
taxlaw-2836	45	4	irs	ORG
taxlaw-2836	45	5	42	CARDINAL
taxlaw-2836	45	6	cornell l. rev	PERSON
taxlaw-2836	46	1	41	CARDINAL
taxlaw-2836	46	2	42-44	DATE
taxlaw-2836	46	3	49-51	PERCENT
taxlaw-2836	46	4	2013	DATE
taxlaw-2836	46	5	paul caron	PERSON
taxlaw-2836	46	6	irs	ORG
taxlaw-2836	47	1	2	CARDINAL
taxlaw-2836	47	2	3	CARDINAL
taxlaw-2836	48	1	j. russell george	PERSON
taxlaw-2836	48	2	jacob lew	PERSON
taxlaw-2836	48	3	sec’y	CARDINAL
taxlaw-2836	48	4	1-2	MONEY
taxlaw-2836	48	5	oct. 15, 2014	DATE
taxlaw-2836	50	1	5	CARDINAL
taxlaw-2836	50	2	1023	CARDINAL
taxlaw-2836	50	3	section 501(c)(3	LAW
taxlaw-2836	51	1	6	CARDINAL
taxlaw-2836	51	2	irs	ORG
taxlaw-2836	51	3	89-34	DATE
taxlaw-2836	51	4	10	CARDINAL
taxlaw-2836	52	1	30	CARDINAL
taxlaw-2836	52	2	oct. 3, 1913	DATE
taxlaw-2836	54	1	63	CARDINAL
taxlaw-2836	54	2	2(g)(a	CARDINAL
taxlaw-2836	54	3	38	CARDINAL
taxlaw-2836	55	1	114	CARDINAL
taxlaw-2836	55	2	172	CARDINAL
taxlaw-2836	55	3	1913	DATE
taxlaw-2836	56	1	2016	CARDINAL
taxlaw-2836	56	2	83	CARDINAL
taxlaw-2836	56	3	1943	DATE
taxlaw-2836	57	1	8	CARDINAL
taxlaw-2836	57	2	congress	ORG
taxlaw-2836	57	3	irs	ORG
taxlaw-2836	57	4	1969.9	CARDINAL
taxlaw-2836	57	5	two	CARDINAL
taxlaw-2836	57	6	irs	ORG
taxlaw-2836	57	7	annual	DATE
taxlaw-2836	58	1	irs	ORG
taxlaw-2836	59	1	first	ORDINAL
taxlaw-2836	59	2	irs	ORG
taxlaw-2836	60	1	irs	ORG
taxlaw-2836	60	2	two	CARDINAL
taxlaw-2836	60	3	irs	ORG
taxlaw-2836	62	1	501(c)(4	CARDINAL
taxlaw-2836	63	1	501(c)(5	CARDINAL
taxlaw-2836	64	1	501(c)(6	CARDINAL
taxlaw-2836	67	1	8	CARDINAL
taxlaw-2836	67	2	1943	DATE
taxlaw-2836	69	1	78-285	CARDINAL
taxlaw-2836	69	2	117	CARDINAL
taxlaw-2836	69	3	58	CARDINAL
taxlaw-2836	70	1	21	CARDINAL
taxlaw-2836	70	2	36	CARDINAL
taxlaw-2836	71	1	78871	DATE
taxlaw-2836	71	2	24-25	CARDINAL
taxlaw-2836	73	1	78-627	CARDINAL
taxlaw-2836	73	2	21 (1943	DATE
taxlaw-2836	74	1	annual	DATE
taxlaw-2836	74	2	1942	DATE
taxlaw-2836	74	3	tax year 1941	DATE
taxlaw-2836	75	1	1942	DATE
taxlaw-2836	75	2	101	CARDINAL
taxlaw-2836	76	1	103	CARDINAL
taxlaw-2836	76	2	19.101-1	CARDINAL
taxlaw-2836	76	3	5177	DATE
taxlaw-2836	76	4	1942-2	DATE
taxlaw-2836	76	5	123	CARDINAL
taxlaw-2836	76	6	marion r. fremont-smith	PERSON
taxlaw-2836	76	7	65 (2004	DATE
taxlaw-2836	77	1	9	CARDINAL
taxlaw-2836	77	2	1969	DATE
taxlaw-2836	79	1	91-172	CARDINAL
taxlaw-2836	79	2	83	CARDINAL
taxlaw-2836	80	1	487	CARDINAL
taxlaw-2836	80	2	494-96	CARDINAL
taxlaw-2836	80	3	1969	DATE
taxlaw-2836	81	1	508	CARDINAL
taxlaw-2836	81	2	91-431	CARDINAL
taxlaw-2836	81	3	1	CARDINAL
taxlaw-2836	81	4	37	DATE
taxlaw-2836	81	5	1969	DATE
taxlaw-2836	83	1	91-552	CARDINAL
taxlaw-2836	83	2	53	DATE
taxlaw-2836	83	3	1969	DATE
taxlaw-2836	84	1	treasury	ORG
taxlaw-2836	84	2	1969	DATE
taxlaw-2836	85	1	t.d. 2693	PERSON
taxlaw-2836	85	2	20	CARDINAL
taxlaw-2836	86	1	dec	DATE
taxlaw-2836	88	1	293	CARDINAL
taxlaw-2836	88	2	1918	DATE
taxlaw-2836	88	3	1942	DATE
taxlaw-2836	88	4	101	CARDINAL
taxlaw-2836	89	1	103	CARDINAL
taxlaw-2836	89	2	19.101-1	CARDINAL
taxlaw-2836	90	1	philip hackney	PERSON
taxlaw-2836	90	2	irs	ORG
taxlaw-2836	91	1	irs	ORG
taxlaw-2836	91	2	49	CARDINAL
taxlaw-2836	92	1	u. l. rev	PERSON
taxlaw-2836	92	2	453	CARDINAL
taxlaw-2836	92	3	460	CARDINAL
taxlaw-2836	92	4	2015	CARDINAL
taxlaw-2836	93	1	84	CARDINAL
taxlaw-2836	93	2	columbia	ORG
taxlaw-2836	93	3	1	CARDINAL
taxlaw-2836	93	4	fiscal year	DATE
taxlaw-2836	94	1	1980	DATE
taxlaw-2836	94	2	319,842	CARDINAL
taxlaw-2836	94	3	1985	DATE
taxlaw-2836	94	4	1990	DATE
taxlaw-2836	94	5	1,022,214	CARDINAL
taxlaw-2836	94	6	489,882	CARDINAL
taxlaw-2836	94	7	443,066	CARDINAL
taxlaw-2836	94	8	1995	DATE
taxlaw-2836	94	9	1,162,810	CARDINAL
taxlaw-2836	94	10	626,226	CARDINAL
taxlaw-2836	94	11	431,965	MONEY
taxlaw-2836	94	12	2005	DATE
taxlaw-2836	94	13	1,570,023	CARDINAL
taxlaw-2836	94	14	1,045,979	CARDINAL
taxlaw-2836	94	15	421,410	CARDINAL
taxlaw-2836	94	16	102,634	CARDINAL
taxlaw-2836	94	17	2010	DATE
taxlaw-2836	94	18	1,821,824	CARDINAL
taxlaw-2836	94	19	1,280,739	CARDINAL
taxlaw-2836	94	20	2011	DATE
taxlaw-2836	94	21	1,080,130	CARDINAL
taxlaw-2836	94	22	2012	DATE
taxlaw-2836	94	23	1,081,891	CARDINAL
taxlaw-2836	94	24	2013	DATE
taxlaw-2836	94	25	2014	DATE
taxlaw-2836	94	26	1,568,454	CARDINAL
taxlaw-2836	94	27	81,097 10	CARDINAL
taxlaw-2836	94	28	irs	ORG
taxlaw-2836	95	1	1980	DATE
taxlaw-2836	95	2	ann.	PERSON
taxlaw-2836	95	3	76	CARDINAL
taxlaw-2836	95	4	irs	ORG
taxlaw-2836	95	5	1986	DATE
taxlaw-2836	95	6	ann.	PERSON
taxlaw-2836	95	7	60	CARDINAL
taxlaw-2836	95	8	irs	ORG
taxlaw-2836	95	9	ann.	PERSON
taxlaw-2836	95	10	1990	DATE
taxlaw-2836	95	11	38	CARDINAL
taxlaw-2836	95	12	irs	ORG
taxlaw-2836	95	13	1995	DATE
taxlaw-2836	95	14	25	CARDINAL
taxlaw-2836	95	15	irs	ORG
taxlaw-2836	95	16	2000	DATE
taxlaw-2836	95	17	24	CARDINAL
taxlaw-2836	95	18	irs	ORG
taxlaw-2836	95	19	2005	DATE
taxlaw-2836	95	20	40	CARDINAL
taxlaw-2836	95	21	irs	ORG
taxlaw-2836	95	22	2010	DATE
taxlaw-2836	95	23	56	CARDINAL
taxlaw-2836	95	24	irs	ORG
taxlaw-2836	95	25	2011	DATE
taxlaw-2836	95	26	56	CARDINAL
taxlaw-2836	95	27	irs	ORG
taxlaw-2836	95	28	2012	DATE
taxlaw-2836	95	29	56	CARDINAL
taxlaw-2836	95	30	irs	ORG
taxlaw-2836	95	31	2013	DATE
taxlaw-2836	95	32	56	CARDINAL
taxlaw-2836	95	33	irs	ORG
taxlaw-2836	95	34	2014	DATE
taxlaw-2836	95	35	58	DATE
taxlaw-2836	95	36	11	CARDINAL
taxlaw-2836	95	37	fiscal year 2013 to fiscal year	DATE
taxlaw-2836	95	38	2014	DATE
taxlaw-2836	97	1	501(c)(4	CARDINAL
taxlaw-2836	98	1	irs	ORG
taxlaw-2836	98	2	2013	DATE
taxlaw-2836	98	3	56	CARDINAL
taxlaw-2836	98	4	91,056	CARDINAL
taxlaw-2836	98	5	irs	ORG
taxlaw-2836	98	6	2014	DATE
taxlaw-2836	98	7	58	DATE
taxlaw-2836	98	8	148,585	CARDINAL
taxlaw-2836	99	1	irs	ORG
taxlaw-2836	99	2	1023	CARDINAL
taxlaw-2836	99	3	1024	DATE
taxlaw-2836	100	1	501(c)(4	CARDINAL
taxlaw-2836	101	1	emily gross	PERSON
taxlaw-2836	101	2	irs	ORG
taxlaw-2836	101	3	aug. 31	DATE
taxlaw-2836	101	4	2015	DATE
taxlaw-2836	101	5	3:22 p.m. edt	TIME
taxlaw-2836	102	1	2016	CARDINAL
taxlaw-2836	102	2	85	CARDINAL
taxlaw-2836	102	3	2	CARDINAL
taxlaw-2836	102	4	finances12	ORG
taxlaw-2836	102	5	(millions of dollars	MONEY
taxlaw-2836	102	6	fiscal year	DATE
taxlaw-2836	102	7	501(c)(3	CARDINAL
taxlaw-2836	102	8	501(c)(4)-(8	CARDINAL
taxlaw-2836	102	9	1995	DATE
taxlaw-2836	102	10	1,143,079	CARDINAL
taxlaw-2836	102	11	159,344	CARDINAL
taxlaw-2836	102	12	663,371	CARDINAL
taxlaw-2836	102	13	1,562,536	CARDINAL
taxlaw-2836	102	14	866,208	CARDINAL
taxlaw-2836	102	15	2005	DATE
taxlaw-2836	102	16	2,241,887	CARDINAL
taxlaw-2836	102	17	282,862	CARDINAL
taxlaw-2836	102	18	1,252,889	CARDINAL
taxlaw-2836	102	19	2010	DATE
taxlaw-2836	102	20	3,030,133	CARDINAL
taxlaw-2836	102	21	179,300	CARDINAL
taxlaw-2836	102	22	first	ORDINAL
taxlaw-2836	103	1	irs	ORG
taxlaw-2836	103	2	less than $5,000	MONEY
taxlaw-2836	103	3	annual	DATE
taxlaw-2836	103	4	the urban institute	ORG
taxlaw-2836	103	5	approximately 300,000	CARDINAL
taxlaw-2836	103	6	irs	ORG
taxlaw-2836	103	7	annual	DATE
taxlaw-2836	103	8	annual	DATE
taxlaw-2836	104	1	irs	ORG
taxlaw-2836	105	1	12	CARDINAL
taxlaw-2836	105	2	cecelia hilgert &	ORG
taxlaw-2836	105	3	melissa whitten	PERSON
taxlaw-2836	105	4	1995	DATE
taxlaw-2836	105	5	bull	ORG
taxlaw-2836	106	1	105	CARDINAL
taxlaw-2836	106	2	123-25	CARDINAL
taxlaw-2836	106	3	winter 1998-1999	DATE
taxlaw-2836	106	4	paul arnsberger	PERSON
taxlaw-2836	106	5	2000	DATE
taxlaw-2836	107	1	bull	ORG
taxlaw-2836	108	1	122	CARDINAL
taxlaw-2836	108	2	134	CARDINAL
taxlaw-2836	108	3	paul arnsberger	PERSON
taxlaw-2836	108	4	charities	ORG
taxlaw-2836	108	5	2005	DATE
taxlaw-2836	109	1	bull	ORG
taxlaw-2836	110	1	271	CARDINAL
taxlaw-2836	110	2	281	CARDINAL
taxlaw-2836	110	3	fall 2008	DATE
taxlaw-2836	110	4	paul arnsberger	PERSON
taxlaw-2836	110	5	2010	DATE
taxlaw-2836	110	6	bull	ORG
taxlaw-2836	111	1	74, 85	DATE
taxlaw-2836	111	2	87	DATE
taxlaw-2836	111	3	winter 2014	DATE
taxlaw-2836	111	4	paul arnsberger	PERSON
taxlaw-2836	111	5	2011	DATE
taxlaw-2836	111	6	bull	ORG
taxlaw-2836	112	1	1	CARDINAL
taxlaw-2836	112	2	10	DATE
taxlaw-2836	112	3	12	DATE
taxlaw-2836	113	1	2011	DATE
taxlaw-2836	114	1	annual	DATE
taxlaw-2836	114	2	each fiscal year	DATE
taxlaw-2836	115	1	2011	DATE
taxlaw-2836	115	2	4	CARDINAL
taxlaw-2836	115	3	13	CARDINAL
taxlaw-2836	115	4	irs	ORG
taxlaw-2836	115	5	2014	DATE
taxlaw-2836	115	6	58	CARDINAL
taxlaw-2836	116	1	14	CARDINAL
taxlaw-2836	117	1	6033(c)(1	CARDINAL
taxlaw-2836	117	2	2014	DATE
taxlaw-2836	118	1	15	CARDINAL
taxlaw-2836	118	2	katie l. roeger et al	PERSON
taxlaw-2836	118	3	2012	DATE
taxlaw-2836	118	4	2	CARDINAL
taxlaw-2836	118	5	2012	DATE
taxlaw-2836	119	1	16	CARDINAL
taxlaw-2836	119	2	as of fiscal year 2014	DATE
taxlaw-2836	119	3	222	CARDINAL
taxlaw-2836	120	1	29,462	CARDINAL
taxlaw-2836	121	1	527	CARDINAL
taxlaw-2836	121	2	125,177	CARDINAL
taxlaw-2836	122	1	irs	ORG
taxlaw-2836	122	2	2014	DATE
taxlaw-2836	122	3	56	CARDINAL
taxlaw-2836	123	1	17	CARDINAL
taxlaw-2836	123	2	u.s.	GPE
taxlaw-2836	123	3	gao-05	PERSON
taxlaw-2836	123	4	7 (2005	DATE
taxlaw-2836	124	1	gao 2005	PERSON
taxlaw-2836	125	1	86	CARDINAL
taxlaw-2836	125	2	columbia journal of tax law	ORG
taxlaw-2836	125	3	more.18	PRODUCT
taxlaw-2836	125	4	2012	DATE
taxlaw-2836	125	5	the latest year	DATE
taxlaw-2836	125	6	irs	ORG
taxlaw-2836	125	7	approximately $633 billion	MONEY
taxlaw-2836	125	8	annual	DATE
taxlaw-2836	125	9	approximately $95	MONEY
taxlaw-2836	125	10	at least 1975	DATE
taxlaw-2836	125	11	fiscal year 2010	DATE
taxlaw-2836	125	12	congress	ORG
taxlaw-2836	125	13	three	CARDINAL
taxlaw-2836	125	14	annual	DATE
taxlaw-2836	125	15	2006.21	CARDINAL
taxlaw-2836	125	16	revenues.22	PRODUCT
taxlaw-2836	125	17	irs	ORG
taxlaw-2836	125	18	irs	ORG
taxlaw-2836	125	19	recent years	DATE
taxlaw-2836	125	20	gao	PERSON
taxlaw-2836	126	1	18	CARDINAL
taxlaw-2836	126	2	cynthia belmonte	PERSON
taxlaw-2836	126	3	year 2009	DATE
taxlaw-2836	126	4	bull	ORG
taxlaw-2836	126	5	114	CARDINAL
taxlaw-2836	126	6	115	CARDINAL
taxlaw-2836	126	7	winter 2013	DATE
taxlaw-2836	126	8	melissa ludlum	PERSON
taxlaw-2836	126	9	years 19932002	DATE
taxlaw-2836	126	10	bull	ORG
taxlaw-2836	127	1	162	CARDINAL
taxlaw-2836	127	2	163	CARDINAL
taxlaw-2836	128	1	19	CARDINAL
taxlaw-2836	128	2	irs	ORG
taxlaw-2836	128	3	soi	ORG
taxlaw-2836	128	4	year 2012	DATE
taxlaw-2836	129	1	20	CARDINAL
taxlaw-2836	129	2	alicia meckstroth & paul arnsberger	ORG
taxlaw-2836	129	3	20-year	DATE
taxlaw-2836	129	4	1975-1995	DATE
taxlaw-2836	129	5	bull	ORG
taxlaw-2836	130	1	149	CARDINAL
taxlaw-2836	130	2	151	CARDINAL
taxlaw-2836	130	3	153	CARDINAL
taxlaw-2836	131	1	21	CARDINAL
taxlaw-2836	131	2	u.s.	GPE
taxlaw-2836	131	3	164	CARDINAL
taxlaw-2836	131	4	11	CARDINAL
taxlaw-2836	131	5	2014	DATE
taxlaw-2836	133	1	22	CARDINAL
taxlaw-2836	133	2	amy s. blackwood & katie l. roeger	PERSON
taxlaw-2836	133	3	2	CARDINAL
taxlaw-2836	133	4	aug. 2011	DATE
taxlaw-2836	134	1	linda m. lampkin	PERSON
taxlaw-2836	134	2	3	CARDINAL
taxlaw-2836	134	3	july 27, 2010	DATE
taxlaw-2836	136	1	23	CARDINAL
taxlaw-2836	139	1	120	CARDINAL
taxlaw-2836	140	1	2000	DATE
taxlaw-2836	140	2	2016	CARDINAL
taxlaw-2836	140	3	87	CARDINAL
taxlaw-2836	140	4	3	CARDINAL
taxlaw-2836	140	5	irs	ORG
taxlaw-2836	140	6	employees24	PERSON
taxlaw-2836	140	7	fiscal year	DATE
taxlaw-2836	140	8	798	CARDINAL
taxlaw-2836	140	9	424	CARDINAL
taxlaw-2836	140	10	2005	DATE
taxlaw-2836	141	1	341 19 2011	DATE
taxlaw-2836	141	2	534	CARDINAL
taxlaw-2836	141	3	2012	DATE
taxlaw-2836	141	4	493 326 23	CARDINAL
taxlaw-2836	141	5	fiscal year 1975	DATE
taxlaw-2836	141	6	irs	ORG
taxlaw-2836	141	7	495	CARDINAL
taxlaw-2836	141	8	recent years	DATE
taxlaw-2836	141	9	fiscal year 2013	DATE
taxlaw-2836	141	10	earlier.27 for fiscal year 1975	DATE
taxlaw-2836	141	11	irs	ORG
taxlaw-2836	141	12	658	CARDINAL
taxlaw-2836	141	13	666	CARDINAL
taxlaw-2836	141	14	the end of the year	DATE
taxlaw-2836	141	15	fiscal year 2013	DATE
taxlaw-2836	141	16	about 20 percent	PERCENT
taxlaw-2836	141	17	38 years	DATE
taxlaw-2836	141	18	1977	DATE
taxlaw-2836	141	19	a]bout 1,000	CARDINAL
taxlaw-2836	141	20	irs	ORG
taxlaw-2836	141	21	about 160	CARDINAL
taxlaw-2836	142	1	50 percent	PERCENT
taxlaw-2836	142	2	fourteen years from 1995 to	DATE
taxlaw-2836	142	3	inflation).30	GPE
taxlaw-2836	142	4	irs	ORG
taxlaw-2836	143	1	irs	ORG
taxlaw-2836	144	1	irs	ORG
taxlaw-2836	144	2	treasury	ORG
taxlaw-2836	144	3	24	CARDINAL
taxlaw-2836	144	4	supra	PERSON
taxlaw-2836	144	5	21	CARDINAL
taxlaw-2836	144	6	20	CARDINAL
taxlaw-2836	144	7	gao 2005	ORG
taxlaw-2836	144	8	17	CARDINAL
taxlaw-2836	144	9	41	CARDINAL
taxlaw-2836	144	10	23	CARDINAL
taxlaw-2836	144	11	60	CARDINAL
taxlaw-2836	144	12	862	CARDINAL
taxlaw-2836	144	13	946	CARDINAL
taxlaw-2836	144	14	fiscal years 1990 and 1995	DATE
taxlaw-2836	145	1	25	CARDINAL
taxlaw-2836	145	2	2000	DATE
taxlaw-2836	145	3	2005	DATE
taxlaw-2836	145	4	later years	DATE
taxlaw-2836	146	1	26	CARDINAL
taxlaw-2836	146	2	ann.	PERSON
taxlaw-2836	146	3	1975	DATE
taxlaw-2836	146	4	41	CARDINAL
taxlaw-2836	146	5	27	CARDINAL
taxlaw-2836	146	6	u.s.	GPE
taxlaw-2836	146	7	526	CARDINAL
taxlaw-2836	146	8	irs	ORG
taxlaw-2836	146	9	23	CARDINAL
taxlaw-2836	147	1	2002	DATE
taxlaw-2836	147	2	irs	ORG
taxlaw-2836	147	3	1974 to 1997	DATE
taxlaw-2836	148	1	28	CARDINAL
taxlaw-2836	148	2	26	CARDINAL
taxlaw-2836	148	3	147	CARDINAL
taxlaw-2836	149	1	29	CARDINAL
taxlaw-2836	149	2	david ginsburg et al	PERSON
taxlaw-2836	149	3	5	CARDINAL
taxlaw-2836	149	4	2578	CARDINAL
taxlaw-2836	149	5	2581	CARDINAL
taxlaw-2836	149	6	1977	DATE
taxlaw-2836	150	1	30	CARDINAL
taxlaw-2836	150	2	bureau of labor statistics	ORG
taxlaw-2836	151	1	1995	DATE
taxlaw-2836	151	2	2011 dollars	MONEY
taxlaw-2836	151	3	supra	PERSON
taxlaw-2836	151	4	10	CARDINAL
taxlaw-2836	151	5	12	DATE
taxlaw-2836	152	1	31	CARDINAL
taxlaw-2836	152	2	48-50	CARDINAL
taxlaw-2836	152	3	60-62	CARDINAL
taxlaw-2836	153	1	88	CARDINAL
taxlaw-2836	154	1	the department of justice	ORG
taxlaw-2836	154	2	organizations.32	CARDINAL
taxlaw-2836	155	1	fiscal year 1970	DATE
taxlaw-2836	155	2	irs	ORG
taxlaw-2836	155	3	23,349	CARDINAL
taxlaw-2836	155	4	17,367	CARDINAL
taxlaw-2836	155	5	four years earlier	DATE
taxlaw-2836	155	6	17,361	CARDINAL
taxlaw-2836	155	7	14,394	CARDINAL
taxlaw-2836	156	1	33	DATE
taxlaw-2836	156	2	fiscal year 1980	DATE
taxlaw-2836	156	3	irs	ORG
taxlaw-2836	156	4	49,534	CARDINAL
taxlaw-2836	156	5	36,980	CARDINAL
taxlaw-2836	156	6	1,914	CARDINAL
taxlaw-2836	156	7	10,640	CARDINAL
taxlaw-2836	157	1	34	CARDINAL
taxlaw-2836	158	1	irs	ORG
taxlaw-2836	158	2	recent years	DATE
taxlaw-2836	159	1	4	CARDINAL
taxlaw-2836	159	2	fiscal year	DATE
taxlaw-2836	160	1	1995	DATE
taxlaw-2836	160	2	10,866	CARDINAL
taxlaw-2836	160	3	74,534	CARDINAL
taxlaw-2836	160	4	61,005	CARDINAL
taxlaw-2836	160	5	456	CARDINAL
taxlaw-2836	160	6	1,865 2005	DATE
taxlaw-2836	160	7	63,402	CARDINAL
taxlaw-2836	160	8	765	CARDINAL
taxlaw-2836	160	9	6,029	CARDINAL
taxlaw-2836	160	10	16 1,212	CARDINAL
taxlaw-2836	160	11	2010	DATE
taxlaw-2836	160	12	59,945	CARDINAL
taxlaw-2836	160	13	48,934 500	CARDINAL
taxlaw-2836	160	14	5,600	CARDINAL
taxlaw-2836	160	15	628 2011	DATE
taxlaw-2836	160	16	49,677	CARDINAL
taxlaw-2836	160	17	5,437	CARDINAL
taxlaw-2836	160	18	45,029	CARDINAL
taxlaw-2836	160	19	6,596	CARDINAL
taxlaw-2836	160	20	7,547	CARDINAL
taxlaw-2836	160	21	7,750	CARDINAL
taxlaw-2836	160	22	6,162	CARDINAL
taxlaw-2836	160	23	1,116	CARDINAL
taxlaw-2836	160	24	2014	DATE
taxlaw-2836	160	25	94,365	CARDINAL
taxlaw-2836	160	26	17,493	CARDINAL
taxlaw-2836	160	27	1,182	CARDINAL
taxlaw-2836	160	28	32	CARDINAL
taxlaw-2836	160	29	irs	ORG
taxlaw-2836	160	30	today	DATE
taxlaw-2836	160	31	irs	ORG
taxlaw-2836	161	1	u.s.	GPE
taxlaw-2836	161	2	treasury	ORG
taxlaw-2836	161	3	u.s.	GPE
taxlaw-2836	163	1	33	CARDINAL
taxlaw-2836	163	2	1970	DATE
taxlaw-2836	163	3	ann.	PERSON
taxlaw-2836	163	4	26	CARDINAL
taxlaw-2836	164	1	34	CARDINAL
taxlaw-2836	164	2	irs	ORG
taxlaw-2836	164	3	1980	DATE
taxlaw-2836	164	4	annual	DATE
taxlaw-2836	164	5	76	DATE
taxlaw-2836	164	6	35	CARDINAL
taxlaw-2836	164	7	irs	ORG
taxlaw-2836	164	8	1995	DATE
taxlaw-2836	164	9	25	CARDINAL
taxlaw-2836	164	10	irs	ORG
taxlaw-2836	164	11	2000	DATE
taxlaw-2836	164	12	23	CARDINAL
taxlaw-2836	164	13	irs	ORG
taxlaw-2836	164	14	2005	DATE
taxlaw-2836	164	15	39	CARDINAL
taxlaw-2836	164	16	irs	ORG
taxlaw-2836	164	17	2010	DATE
taxlaw-2836	164	18	55	CARDINAL
taxlaw-2836	164	19	irs	ORG
taxlaw-2836	164	20	2011	DATE
taxlaw-2836	164	21	55	CARDINAL
taxlaw-2836	164	22	irs	ORG
taxlaw-2836	164	23	2012	DATE
taxlaw-2836	164	24	55	CARDINAL
taxlaw-2836	164	25	irs	ORG
taxlaw-2836	164	26	2013	DATE
taxlaw-2836	164	27	55	CARDINAL
taxlaw-2836	164	28	irs	ORG
taxlaw-2836	164	29	2014	DATE
taxlaw-2836	164	30	57	DATE
taxlaw-2836	164	31	2016	CARDINAL
taxlaw-2836	164	32	89	CARDINAL
taxlaw-2836	164	33	irs	ORG
taxlaw-2836	164	34	rule.36	ORG
taxlaw-2836	164	35	the 1990s	DATE
taxlaw-2836	164	36	the decade	DATE
taxlaw-2836	164	37	more than two-thirds	CARDINAL
taxlaw-2836	164	38	irs	ORG
taxlaw-2836	164	39	each fiscal year	DATE
taxlaw-2836	165	1	2012	DATE
taxlaw-2836	165	2	irs	ORG
taxlaw-2836	165	3	irs	ORG
taxlaw-2836	165	4	approximately 60,000	CARDINAL
taxlaw-2836	165	5	annually	DATE
taxlaw-2836	165	6	more than 50,000	CARDINAL
taxlaw-2836	167	1	2001 through 2011	DATE
taxlaw-2836	167	2	between approximately 45,000	CARDINAL
taxlaw-2836	167	3	year.39	ORG
taxlaw-2836	168	1	2000	DATE
taxlaw-2836	168	2	2005	DATE
taxlaw-2836	168	3	2009	DATE
taxlaw-2836	168	4	irs	ORG
taxlaw-2836	168	5	five years	DATE
taxlaw-2836	168	6	19,000	CARDINAL
taxlaw-2836	168	7	2001	DATE
taxlaw-2836	168	8	2008.40	CARDINAL
taxlaw-2836	168	9	recent years	DATE
taxlaw-2836	168	10	irs	ORG
taxlaw-2836	168	11	2011.42	CARDINAL
taxlaw-2836	168	12	treasury	ORG
taxlaw-2836	168	13	1023	CARDINAL
taxlaw-2836	168	14	1023	CARDINAL
taxlaw-2836	168	15	2014	DATE
taxlaw-2836	168	16	annually	DATE
taxlaw-2836	168	17	approximately 80,000	CARDINAL
taxlaw-2836	169	1	reinstatement.43	PRODUCT
taxlaw-2836	169	2	2010	DATE
taxlaw-2836	169	3	2013	DATE
taxlaw-2836	169	4	more than 60,000	CARDINAL
taxlaw-2836	169	5	irs	ORG
taxlaw-2836	169	6	more than a year	DATE
taxlaw-2836	169	7	36	CARDINAL
taxlaw-2836	169	8	irs	ORG
taxlaw-2836	169	9	2014	DATE
taxlaw-2836	169	10	57 n.2	DATE
taxlaw-2836	169	11	37	CARDINAL
taxlaw-2836	170	1	41	CARDINAL
taxlaw-2836	171	1	38	CARDINAL
taxlaw-2836	171	2	990	ORG
taxlaw-2836	174	1	5	CARDINAL
taxlaw-2836	174	2	8	DATE
taxlaw-2836	174	3	2012	DATE
taxlaw-2836	175	1	2012	DATE
taxlaw-2836	175	2	steven t. miller	PERSON
taxlaw-2836	176	1	39	CARDINAL
taxlaw-2836	176	2	amy s. blackwood &	PERSON
taxlaw-2836	176	3	katie l. roeger	PERSON
taxlaw-2836	176	4	2	CARDINAL
taxlaw-2836	176	5	2013	DATE
taxlaw-2836	177	1	40	CARDINAL
taxlaw-2836	178	1	1-2	CARDINAL
taxlaw-2836	178	2	41	CARDINAL
taxlaw-2836	178	3	irs	ORG
taxlaw-2836	178	4	2014	DATE
taxlaw-2836	178	5	57	CARDINAL
taxlaw-2836	179	1	42	CARDINAL
taxlaw-2836	179	2	eric b. carriker et al	PERSON
taxlaw-2836	179	3	irs	ORG
taxlaw-2836	179	4	2013	DATE
taxlaw-2836	179	5	10	CARDINAL
taxlaw-2836	179	6	1	CARDINAL
taxlaw-2836	180	1	2012	DATE
taxlaw-2836	180	2	ann.	PERSON
taxlaw-2836	180	3	congress	ORG
taxlaw-2836	180	4	194	CARDINAL
taxlaw-2836	180	5	196	CARDINAL
taxlaw-2836	181	1	43	CARDINAL
taxlaw-2836	181	2	79	CARDINAL
taxlaw-2836	183	1	18124, 18125	DATE
taxlaw-2836	183	2	mar. 31, 2014	DATE
taxlaw-2836	184	1	44	DATE
taxlaw-2836	184	2	nat’l	NORP
taxlaw-2836	185	1	congress	ORG
taxlaw-2836	185	2	27	CARDINAL
taxlaw-2836	185	3	2013	DATE
taxlaw-2836	185	4	42	CARDINAL
taxlaw-2836	186	1	45	CARDINAL
taxlaw-2836	186	2	irs	ORG
taxlaw-2836	186	3	1023	CARDINAL
taxlaw-2836	186	4	july 1, 2014	DATE
taxlaw-2836	187	1	90	CARDINAL
taxlaw-2836	187	2	columbia	ORG
taxlaw-2836	188	1	fiscal year	DATE
taxlaw-2836	188	2	2014	DATE
taxlaw-2836	188	3	irs	ORG
taxlaw-2836	188	4	closed.46	PERSON
taxlaw-2836	188	5	0.17%	PERCENT
taxlaw-2836	188	6	0.08%	PERCENT
taxlaw-2836	188	7	15.8%	PERCENT
taxlaw-2836	188	8	5.8%	PERCENT
taxlaw-2836	189	1	1023	CARDINAL
taxlaw-2836	190	1	four	CARDINAL
taxlaw-2836	190	2	the early 1950s	DATE
taxlaw-2836	190	3	twelve	CARDINAL
taxlaw-2836	190	4	fourteen	CARDINAL
taxlaw-2836	191	1	two	CARDINAL
taxlaw-2836	191	2	the early 1960s	DATE
taxlaw-2836	191	3	six	CARDINAL
taxlaw-2836	191	4	thirteen	CARDINAL
taxlaw-2836	191	5	exemption.50 c. annual	PERSON
taxlaw-2836	191	6	congress	ORG
taxlaw-2836	191	7	annual	DATE
taxlaw-2836	191	8	1944.51	CARDINAL
taxlaw-2836	191	9	1954	DATE
taxlaw-2836	191	10	irs	ORG
taxlaw-2836	191	11	complaint.52	PRODUCT
taxlaw-2836	191	12	irs	ORG
taxlaw-2836	191	13	13,000	CARDINAL
taxlaw-2836	191	14	1966	DATE
taxlaw-2836	191	15	8,500	CARDINAL
taxlaw-2836	191	16	1970	DATE
taxlaw-2836	192	1	53	CARDINAL
taxlaw-2836	192	2	irs	ORG
taxlaw-2836	192	3	1970	DATE
taxlaw-2836	193	1	fiscal year 1973	DATE
taxlaw-2836	193	2	irs	ORG
taxlaw-2836	193	3	almost 19,000	CARDINAL
taxlaw-2836	193	4	close to 15,000	CARDINAL
taxlaw-2836	193	5	irs	ORG
taxlaw-2836	193	6	five years	DATE
taxlaw-2836	193	7	congress	ORG
taxlaw-2836	193	8	1969.54	CARDINAL
taxlaw-2836	193	9	irs	ORG
taxlaw-2836	193	10	more recent years	DATE
taxlaw-2836	194	1	46	DATE
taxlaw-2836	194	2	35	CARDINAL
taxlaw-2836	195	1	47	CARDINAL
taxlaw-2836	195	2	d.	NORP
taxlaw-2836	195	3	48	CARDINAL
taxlaw-2836	196	1	karen a. gries et al	PERSON
taxlaw-2836	196	2	1023	CARDINAL
taxlaw-2836	196	3	6	CARDINAL
taxlaw-2836	196	4	2012	DATE
taxlaw-2836	196	5	irs	ORG
taxlaw-2836	196	6	1023	CARDINAL
taxlaw-2836	196	7	dec. 2013	DATE
taxlaw-2836	197	1	49	CARDINAL
taxlaw-2836	197	2	irs	ORG
taxlaw-2836	197	3	sept. 1998	DATE
taxlaw-2836	197	4	irs	ORG
taxlaw-2836	197	5	1024	DATE
taxlaw-2836	197	6	june 1962	DATE
taxlaw-2836	199	1	50	CARDINAL
taxlaw-2836	199	2	nicole s. dandridge	PERSON
taxlaw-2836	199	3	99	CARDINAL
taxlaw-2836	200	1	l.j.	PERSON
taxlaw-2836	200	2	695	CARDINAL
taxlaw-2836	200	3	708	CARDINAL
taxlaw-2836	200	4	2011	DATE
taxlaw-2836	201	1	51	CARDINAL
taxlaw-2836	201	2	8	CARDINAL
taxlaw-2836	202	1	52	CARDINAL
taxlaw-2836	202	2	29	CARDINAL
taxlaw-2836	202	3	2584	CARDINAL
taxlaw-2836	203	1	2584-85	DATE
taxlaw-2836	203	2	1970	DATE
taxlaw-2836	203	3	ann.	PERSON
taxlaw-2836	204	1	24	CARDINAL
taxlaw-2836	206	1	2610	DATE
taxlaw-2836	207	1	2016	CARDINAL
taxlaw-2836	207	2	91	CARDINAL
taxlaw-2836	207	3	5	CARDINAL
taxlaw-2836	207	4	fiscal year	DATE
taxlaw-2836	207	5	990/990-ezs	CARDINAL
taxlaw-2836	207	6	annual	DATE
taxlaw-2836	207	7	annual	DATE
taxlaw-2836	207	8	1995	DATE
taxlaw-2836	207	9	3,852	CARDINAL
taxlaw-2836	207	10	0.8%	PERCENT
taxlaw-2836	208	1	6,265 2000	DATE
taxlaw-2836	208	2	3,630	CARDINAL
taxlaw-2836	208	3	200 0.5%	PERCENT
taxlaw-2836	208	4	3,605 2005	DATE
taxlaw-2836	208	5	362 0.3%	PERCENT
taxlaw-2836	208	6	2,189 2010	DATE
taxlaw-2836	208	7	776,300	CARDINAL
taxlaw-2836	208	8	329 0.5%	PERCENT
taxlaw-2836	208	9	7,524 2011	DATE
taxlaw-2836	208	10	2,962	MONEY
taxlaw-2836	208	11	0.4%	PERCENT
taxlaw-2836	208	12	8,849 2012	DATE
taxlaw-2836	208	13	2,918	CARDINAL
taxlaw-2836	208	14	125	CARDINAL
taxlaw-2836	208	15	0.4%	PERCENT
taxlaw-2836	208	16	7,700 2013	DATE
taxlaw-2836	208	17	2,774	CARDINAL
taxlaw-2836	208	18	0.4%	PERCENT
taxlaw-2836	208	19	7,693 2014	DATE
taxlaw-2836	208	20	2,579	CARDINAL
taxlaw-2836	208	21	246	CARDINAL
taxlaw-2836	208	22	0.4%	PERCENT
taxlaw-2836	208	23	annual	DATE
taxlaw-2836	208	24	990	ORG
taxlaw-2836	208	25	990-ez	ORG
taxlaw-2836	208	26	1041	CARDINAL
taxlaw-2836	208	27	1120	CARDINAL
taxlaw-2836	208	28	annual	DATE
taxlaw-2836	208	29	990	ORG
taxlaw-2836	208	30	annual	DATE
taxlaw-2836	208	31	annual	DATE
taxlaw-2836	208	32	irs	ORG
taxlaw-2836	208	33	multiple years	DATE
taxlaw-2836	209	1	58	CARDINAL
taxlaw-2836	210	1	annual	DATE
taxlaw-2836	210	2	a given fiscal year	DATE
taxlaw-2836	210	3	annual	DATE
taxlaw-2836	210	4	the calendar year ending in that fiscal year	DATE
taxlaw-2836	210	5	a given fiscal year	DATE
taxlaw-2836	210	6	annual	DATE
taxlaw-2836	211	1	2007	DATE
taxlaw-2836	211	2	990	ORG
taxlaw-2836	211	3	eleven	CARDINAL
taxlaw-2836	211	4	sixteen	CARDINAL
taxlaw-2836	211	5	55	CARDINAL
taxlaw-2836	211	6	irs	ORG
taxlaw-2836	211	7	1995	DATE
taxlaw-2836	211	8	14	CARDINAL
taxlaw-2836	211	9	33	DATE
taxlaw-2836	211	10	irs	ORG
taxlaw-2836	211	11	2000	DATE
taxlaw-2836	211	12	20	CARDINAL
taxlaw-2836	211	13	irs	ORG
taxlaw-2836	211	14	2005	DATE
taxlaw-2836	211	15	3233	CARDINAL
taxlaw-2836	211	16	irs	ORG
taxlaw-2836	211	17	2010	DATE
taxlaw-2836	211	18	33	CARDINAL
taxlaw-2836	211	19	irs	ORG
taxlaw-2836	211	20	2011	DATE
taxlaw-2836	211	21	33	CARDINAL
taxlaw-2836	211	22	irs	ORG
taxlaw-2836	211	23	2012	DATE
taxlaw-2836	211	24	33	CARDINAL
taxlaw-2836	211	25	irs	ORG
taxlaw-2836	211	26	2013	DATE
taxlaw-2836	211	27	33	CARDINAL
taxlaw-2836	211	28	irs	ORG
taxlaw-2836	211	29	2014	DATE
taxlaw-2836	211	30	34	CARDINAL
taxlaw-2836	212	1	56	CARDINAL
taxlaw-2836	212	2	irs	ORG
taxlaw-2836	212	3	2014	DATE
taxlaw-2836	212	4	34	CARDINAL
taxlaw-2836	213	1	57	CARDINAL
taxlaw-2836	213	2	34	CARDINAL
taxlaw-2836	214	1	58	CARDINAL
taxlaw-2836	214	2	gao 2002	ORG
taxlaw-2836	214	3	27	CARDINAL
taxlaw-2836	214	4	22	CARDINAL
taxlaw-2836	214	5	marcus s. owens	PERSON
taxlaw-2836	214	6	2 n.2	CARDINAL
taxlaw-2836	214	7	2013	DATE
taxlaw-2836	214	8	http://academiccommons.columbia.edu/download/fedora_content	GPE
taxlaw-2836	216	1	59	CARDINAL
taxlaw-2836	216	2	supra	PERSON
taxlaw-2836	216	3	58	DATE
taxlaw-2836	216	4	2 n.2	TIME
taxlaw-2836	216	5	92	CARDINAL
taxlaw-2836	216	6	twelve	CARDINAL
taxlaw-2836	216	7	1968	DATE
taxlaw-2836	216	8	2007	DATE
taxlaw-2836	216	9	only nine	CARDINAL
taxlaw-2836	216	10	two	CARDINAL
taxlaw-2836	216	11	seven	CARDINAL
taxlaw-2836	218	1	irs	ORG
taxlaw-2836	219	1	first	ORDINAL
taxlaw-2836	219	2	annual	DATE
taxlaw-2836	219	3	irs	ORG
taxlaw-2836	219	4	recent years	DATE
taxlaw-2836	219	5	second	ORDINAL
taxlaw-2836	219	6	990	ORG
taxlaw-2836	219	7	1989	DATE
taxlaw-2836	219	8	990	ORG
taxlaw-2836	219	9	990-ez	ORG
taxlaw-2836	219	10	annual	DATE
taxlaw-2836	219	11	more than $50,000.66	MONEY
taxlaw-2836	219	12	annual	DATE
taxlaw-2836	219	13	congress	ORG
taxlaw-2836	219	14	2006.67	CARDINAL
taxlaw-2836	219	15	irs	ORG
taxlaw-2836	219	16	990-n	PRODUCT
taxlaw-2836	219	17	eight	CARDINAL
taxlaw-2836	219	18	fiscal year 2014	DATE
taxlaw-2836	219	19	irs	ORG
taxlaw-2836	219	20	470,895	CARDINAL
taxlaw-2836	219	21	990	CARDINAL
taxlaw-2836	219	22	irs	ORG
taxlaw-2836	219	23	990-n	PRODUCT
taxlaw-2836	219	24	60	CARDINAL
taxlaw-2836	219	25	irs	ORG
taxlaw-2836	219	26	990	ORG
taxlaw-2836	219	27	year 2008	DATE
taxlaw-2836	219	28	2007	DATE
taxlaw-2836	220	1	irs	ORG
taxlaw-2836	220	2	2014	DATE
taxlaw-2836	221	1	61	CARDINAL
taxlaw-2836	221	2	irs	ORG
taxlaw-2836	221	3	990 (	ORG
taxlaw-2836	221	4	1968	DATE
taxlaw-2836	224	1	irs	ORG
taxlaw-2836	224	2	1968	DATE
taxlaw-2836	226	1	irs	ORG
taxlaw-2836	226	2	2007	DATE
taxlaw-2836	227	1	irs	ORG
taxlaw-2836	227	2	2007	DATE
taxlaw-2836	227	3	990	ORG
taxlaw-2836	227	4	990-ez	ORG
taxlaw-2836	227	5	5	DATE
taxlaw-2836	227	6	2007	DATE
taxlaw-2836	228	1	irs	ORG
taxlaw-2836	228	2	2007	DATE
taxlaw-2836	230	1	62	CARDINAL
taxlaw-2836	230	2	alam	PERSON
taxlaw-2836	230	3	990, 2011	DATE
taxlaw-2836	231	1	l. rev	PERSON
taxlaw-2836	231	2	229	CARDINAL
taxlaw-2836	231	3	240	CARDINAL
taxlaw-2836	231	4	63	CARDINAL
taxlaw-2836	231	5	17	CARDINAL
taxlaw-2836	232	1	64	CARDINAL
taxlaw-2836	233	1	7611	DATE
taxlaw-2836	233	2	2014	DATE
taxlaw-2836	236	1	301.7611-1	DATE
taxlaw-2836	236	2	74	DATE
taxlaw-2836	238	1	39003	DATE
taxlaw-2836	238	2	aug 5, 2009	DATE
taxlaw-2836	238	3	u.s.	GPE
taxlaw-2836	238	4	514	CARDINAL
taxlaw-2836	238	5	irs	ORG
taxlaw-2836	238	6	25	CARDINAL
taxlaw-2836	240	1	65	CARDINAL
taxlaw-2836	240	2	42	CARDINAL
taxlaw-2836	240	3	1053	CARDINAL
taxlaw-2836	240	4	1989	DATE
taxlaw-2836	241	1	66	CARDINAL
taxlaw-2836	241	2	irs	ORG
taxlaw-2836	241	3	2014	DATE
taxlaw-2836	241	4	4	CARDINAL
taxlaw-2836	243	1	67	CARDINAL
taxlaw-2836	243	2	2006	DATE
taxlaw-2836	245	1	109-280	CARDINAL
taxlaw-2836	245	2	120	CARDINAL
taxlaw-2836	246	1	1090	CARDINAL
taxlaw-2836	246	2	2006	DATE
taxlaw-2836	247	1	6033(i	CARDINAL
taxlaw-2836	248	1	irs	ORG
taxlaw-2836	248	2	annual	DATE
taxlaw-2836	248	3	990-n	PRODUCT
taxlaw-2836	250	1	990-n	PRODUCT
taxlaw-2836	250	2	april 21, 2015	DATE
taxlaw-2836	251	1	68	CARDINAL
taxlaw-2836	251	2	irs	ORG
taxlaw-2836	251	3	990-n	PRODUCT
taxlaw-2836	251	4	supra	PERSON
taxlaw-2836	252	1	67	CARDINAL
taxlaw-2836	252	2	69	CARDINAL
taxlaw-2836	253	1	irs	ORG
taxlaw-2836	253	2	2014	DATE
taxlaw-2836	253	3	34	CARDINAL
taxlaw-2836	254	1	2016	CARDINAL
taxlaw-2836	254	2	93	CARDINAL
taxlaw-2836	254	3	hundreds	CARDINAL
taxlaw-2836	254	4	so.70 d.	NORP
taxlaw-2836	254	5	irs	ORG
taxlaw-2836	254	6	irs	ORG
taxlaw-2836	254	7	congress	ORG
taxlaw-2836	255	1	6	CARDINAL
taxlaw-2836	255	2	activities71	ORG
taxlaw-2836	255	3	fiscal year	DATE
taxlaw-2836	255	4	2000	DATE
taxlaw-2836	255	5	2,182	CARDINAL
taxlaw-2836	255	6	501	CARDINAL
taxlaw-2836	255	7	2010	DATE
taxlaw-2836	255	8	400	CARDINAL
taxlaw-2836	255	9	2011	DATE
taxlaw-2836	255	10	607	CARDINAL
taxlaw-2836	255	11	15	CARDINAL
taxlaw-2836	255	12	2014	DATE
taxlaw-2836	255	13	724 735	CARDINAL
taxlaw-2836	255	14	annual	DATE
taxlaw-2836	255	15	irs	ORG
taxlaw-2836	255	16	earlier years	DATE
taxlaw-2836	255	17	the early 1980s	DATE
taxlaw-2836	255	18	84 in fiscal year 1977	DATE
taxlaw-2836	255	19	annual	DATE
taxlaw-2836	255	20	irs	ORG
taxlaw-2836	255	21	the bob jones university supreme court	ORG
taxlaw-2836	255	22	one	CARDINAL
taxlaw-2836	255	23	congress	ORG
taxlaw-2836	255	24	irs	ORG
taxlaw-2836	256	1	irs	ORG
taxlaw-2836	256	2	70	CARDINAL
taxlaw-2836	256	3	34	CARDINAL
taxlaw-2836	256	4	4.75.15.6(2	CARDINAL
taxlaw-2836	257	1	irs	ORG
taxlaw-2836	257	2	2012	DATE
taxlaw-2836	257	3	ann.	PERSON
taxlaw-2836	257	4	2013	DATE
taxlaw-2836	257	5	20 (2012	DATE
taxlaw-2836	257	6	http://www.irs	GPE
taxlaw-2836	260	1	2012	DATE
taxlaw-2836	260	2	ann.	PERSON
taxlaw-2836	261	1	71	CARDINAL
taxlaw-2836	261	2	irs	ORG
taxlaw-2836	261	3	2000	DATE
taxlaw-2836	261	4	22	CARDINAL
taxlaw-2836	261	5	irs	ORG
taxlaw-2836	261	6	2005	DATE
taxlaw-2836	261	7	37	CARDINAL
taxlaw-2836	261	8	irs	ORG
taxlaw-2836	261	9	2010	DATE
taxlaw-2836	261	10	53	CARDINAL
taxlaw-2836	261	11	irs	ORG
taxlaw-2836	261	12	2011	DATE
taxlaw-2836	261	13	53	CARDINAL
taxlaw-2836	261	14	irs	ORG
taxlaw-2836	261	15	2012	DATE
taxlaw-2836	261	16	53	CARDINAL
taxlaw-2836	261	17	irs	ORG
taxlaw-2836	261	18	2013	DATE
taxlaw-2836	261	19	53	CARDINAL
taxlaw-2836	261	20	irs	ORG
taxlaw-2836	261	21	2014	DATE
taxlaw-2836	261	22	55	DATE
taxlaw-2836	261	23	72	CARDINAL
taxlaw-2836	261	24	irs	ORG
taxlaw-2836	261	25	2014	DATE
taxlaw-2836	261	26	55	CARDINAL
taxlaw-2836	262	1	73	CARDINAL
taxlaw-2836	262	2	1975	DATE
taxlaw-2836	263	1	ann.	PERSON
taxlaw-2836	263	2	45	CARDINAL
taxlaw-2836	263	3	1976	DATE
taxlaw-2836	263	4	irs ann.	PERSON
taxlaw-2836	263	5	45	CARDINAL
taxlaw-2836	263	6	1977	DATE
taxlaw-2836	263	7	ann.	PERSON
taxlaw-2836	263	8	37	CARDINAL
taxlaw-2836	263	9	1978	DATE
taxlaw-2836	263	10	irs ann.	PERSON
taxlaw-2836	263	11	33	CARDINAL
taxlaw-2836	263	12	1979	DATE
taxlaw-2836	263	13	irs ann.	PERSON
taxlaw-2836	263	14	25	CARDINAL
taxlaw-2836	263	15	1980	DATE
taxlaw-2836	263	16	irs ann.	PERSON
taxlaw-2836	263	17	33	CARDINAL
taxlaw-2836	263	18	1981	DATE
taxlaw-2836	263	19	irs ann.	PERSON
taxlaw-2836	263	20	20	CARDINAL
taxlaw-2836	263	21	1982	DATE
taxlaw-2836	263	22	ann.	PERSON
taxlaw-2836	263	23	17	CARDINAL
taxlaw-2836	263	24	1983	DATE
taxlaw-2836	263	25	irs ann.	PERSON
taxlaw-2836	263	26	17	CARDINAL
taxlaw-2836	263	27	1984	DATE
taxlaw-2836	263	28	irs ann.	PERSON
taxlaw-2836	263	29	20. 74	CARDINAL
taxlaw-2836	263	30	bob jones university	ORG
taxlaw-2836	263	31	v. united states	PERSON
taxlaw-2836	263	32	461	CARDINAL
taxlaw-2836	263	33	574	CARDINAL
taxlaw-2836	263	34	1983	DATE
taxlaw-2836	264	1	94	CARDINAL
taxlaw-2836	264	2	columbia journal of tax	ORG
taxlaw-2836	265	1	irs	ORG
taxlaw-2836	265	2	irs	ORG
taxlaw-2836	265	3	the mid-1980s	DATE
taxlaw-2836	265	4	400	CARDINAL
taxlaw-2836	265	5	close to 6,000	CARDINAL
taxlaw-2836	265	6	later years	DATE
taxlaw-2836	265	7	the 1980s	DATE
taxlaw-2836	265	8	irs	ORG
taxlaw-2836	265	9	irs	ORG
taxlaw-2836	266	1	80	CARDINAL
taxlaw-2836	267	1	the past several decades	DATE
taxlaw-2836	267	2	irs	ORG
taxlaw-2836	267	3	irs	ORG
taxlaw-2836	267	4	recent years	DATE
taxlaw-2836	267	5	irs	ORG
taxlaw-2836	268	1	75	CARDINAL
taxlaw-2836	268	2	c. johnson	PERSON
taxlaw-2836	268	3	bob jones university	ORG
taxlaw-2836	268	4	v. united states:	PERSON
taxlaw-2836	268	5	congress	ORG
taxlaw-2836	268	6	126	CARDINAL
taxlaw-2836	268	7	137	CARDINAL
taxlaw-2836	268	8	william eskridge &	ORG
taxlaw-2836	268	9	elizabeth garrett eds.	PERSON
taxlaw-2836	268	10	2010	DATE
taxlaw-2836	269	1	76	CARDINAL
taxlaw-2836	269	2	marion marshall et al.	PERSON
taxlaw-2836	269	3	irs	ORG
taxlaw-2836	269	4	90	CARDINAL
taxlaw-2836	269	5	673	CARDINAL
taxlaw-2836	269	6	673	CARDINAL
taxlaw-2836	269	7	2001	DATE
taxlaw-2836	270	1	77	CARDINAL
taxlaw-2836	270	2	7.1.2.3.1	CARDINAL
taxlaw-2836	270	3	7.1.2.3.2	DATE
taxlaw-2836	272	1	1982	DATE
taxlaw-2836	272	2	ann.	PERSON
taxlaw-2836	272	3	59	CARDINAL
taxlaw-2836	272	4	1983	DATE
taxlaw-2836	272	5	irs ann.	PERSON
taxlaw-2836	272	6	63	CARDINAL
taxlaw-2836	272	7	1984	DATE
taxlaw-2836	273	1	ann.	PERSON
taxlaw-2836	273	2	63	CARDINAL
taxlaw-2836	273	3	irs	ORG
taxlaw-2836	273	4	1985	DATE
taxlaw-2836	273	5	7	CARDINAL
taxlaw-2836	273	6	1986	DATE
taxlaw-2836	273	7	irs ann.	PERSON
taxlaw-2836	273	8	59	CARDINAL
taxlaw-2836	273	9	1987	DATE
taxlaw-2836	273	10	irs ann.	PERSON
taxlaw-2836	273	11	58	CARDINAL
taxlaw-2836	273	12	1988	DATE
taxlaw-2836	273	13	irs ann.	PERSON
taxlaw-2836	273	14	56	CARDINAL
taxlaw-2836	273	15	79	CARDINAL
taxlaw-2836	273	16	marshall et al.	PERSON
taxlaw-2836	273	17	supra	PERSON
taxlaw-2836	273	18	76	DATE
taxlaw-2836	273	19	673-74	CARDINAL
taxlaw-2836	273	20	674	CARDINAL
taxlaw-2836	273	21	proc	PERSON
taxlaw-2836	274	1	2015-1	DATE
taxlaw-2836	274	2	2015	CARDINAL
taxlaw-2836	275	1	1,	PERCENT
taxlaw-2836	275	2	80	DATE
taxlaw-2836	275	3	irs	ORG
taxlaw-2836	275	4	8940	DATE
taxlaw-2836	275	5	aug. 28	DATE
taxlaw-2836	275	6	2015	DATE
taxlaw-2836	276	1	81	CARDINAL
taxlaw-2836	276	2	irs	ORG
taxlaw-2836	276	3	2014-34	DATE
taxlaw-2836	276	4	2014-51	DATE
taxlaw-2836	277	1	949	CARDINAL
taxlaw-2836	277	2	matthew r. madara	PERSON
taxlaw-2836	277	3	146	CARDINAL
taxlaw-2836	277	4	1215	CARDINAL
taxlaw-2836	277	5	2015	CARDINAL
taxlaw-2836	278	1	82	CARDINAL
taxlaw-2836	278	2	irs	ORG
taxlaw-2836	279	1	oct. 16	DATE
taxlaw-2836	279	2	2015	DATE
taxlaw-2836	279	3	42	CARDINAL
taxlaw-2836	279	4	9	CARDINAL
taxlaw-2836	279	5	83	CARDINAL
taxlaw-2836	279	6	irs	ORG
taxlaw-2836	279	7	charities-&-non	GPE
taxlaw-2836	279	8	may 1, 2015	DATE
taxlaw-2836	279	9	kim barker & justin elliott	PERSON
taxlaw-2836	279	10	irs	ORG
taxlaw-2836	279	11	may 17, 2013	DATE
taxlaw-2836	280	1	2016	CARDINAL
taxlaw-2836	280	2	95	CARDINAL
taxlaw-2836	281	1	84	CARDINAL
taxlaw-2836	282	1	irs	ORG
taxlaw-2836	282	2	tax year 2001	DATE
taxlaw-2836	282	3	99.87%	PERCENT
taxlaw-2836	282	4	four	CARDINAL
taxlaw-2836	282	5	irs	ORG
taxlaw-2836	283	1	86	CARDINAL
taxlaw-2836	283	2	irs	ORG
taxlaw-2836	286	1	less than 10 percent	PERCENT
taxlaw-2836	286	2	almost 500	CARDINAL
taxlaw-2836	286	3	only 20	CARDINAL
taxlaw-2836	287	1	over half	CARDINAL
taxlaw-2836	288	1	irs	ORG
taxlaw-2836	288	2	examinations.91	PERSON
taxlaw-2836	290	1	84	CARDINAL
taxlaw-2836	290	2	roger colinvaux	PERSON
taxlaw-2836	290	3	the 21st century	DATE
taxlaw-2836	290	4	11	CARDINAL
taxlaw-2836	290	5	fla	GPE
taxlaw-2836	291	1	1	CARDINAL
taxlaw-2836	291	2	19-20	CARDINAL
taxlaw-2836	291	3	marion fremont-smith & andras kosaras	ORG
taxlaw-2836	291	4	1995-2002	DATE
taxlaw-2836	291	5	42	CARDINAL
taxlaw-2836	292	1	25 (2003	DATE
taxlaw-2836	292	2	mark sidel	PERSON
taxlaw-2836	292	3	80	CARDINAL
taxlaw-2836	292	4	l. rev	PERSON
taxlaw-2836	292	5	803	CARDINAL
taxlaw-2836	292	6	804-07	CARDINAL
taxlaw-2836	293	1	85	CARDINAL
taxlaw-2836	293	2	irs	ORG
taxlaw-2836	293	3	16	CARDINAL
taxlaw-2836	293	4	2007	DATE
taxlaw-2836	294	1	evelyn brody	PERSON
taxlaw-2836	294	2	12	CARDINAL
taxlaw-2836	294	3	fla	GPE
taxlaw-2836	295	1	183	CARDINAL
taxlaw-2836	295	2	219	CARDINAL
taxlaw-2836	295	3	2012	DATE
taxlaw-2836	296	1	87	CARDINAL
taxlaw-2836	296	2	j. russell george	PERSON
taxlaw-2836	296	3	jacob lew	PERSON
taxlaw-2836	296	4	supra	PERSON
taxlaw-2836	296	5	4	CARDINAL
taxlaw-2836	296	6	7-8	DATE
taxlaw-2836	296	7	88	CARDINAL
taxlaw-2836	296	8	irs	ORG
taxlaw-2836	296	9	2-6	CARDINAL
taxlaw-2836	296	10	http://www.irs	GPE
taxlaw-2836	300	1	89	CARDINAL
taxlaw-2836	300	2	irs	ORG
taxlaw-2836	300	3	1-5	CARDINAL
taxlaw-2836	300	4	2014	DATE
taxlaw-2836	302	1	90	CARDINAL
taxlaw-2836	302	2	irs	ORG
taxlaw-2836	302	3	org.	GPE
taxlaw-2836	302	4	2011	DATE
taxlaw-2836	302	5	19-21 (	PERCENT
taxlaw-2836	303	1	irs	ORG
taxlaw-2836	304	1	irs	ORG
taxlaw-2836	304	2	2006	DATE
taxlaw-2836	304	3	6-7	CARDINAL
taxlaw-2836	306	1	91	CARDINAL
taxlaw-2836	306	2	irs	ORG
taxlaw-2836	306	3	3	CARDINAL
taxlaw-2836	308	1	92	CARDINAL
taxlaw-2836	309	1	1	CARDINAL
taxlaw-2836	309	2	96	CARDINAL
taxlaw-2836	310	1	almost half	CARDINAL
taxlaw-2836	310	2	irs	ORG
taxlaw-2836	310	3	several thousand	CARDINAL
taxlaw-2836	310	4	the last decade	DATE
taxlaw-2836	310	5	22 percent	PERCENT
taxlaw-2836	310	6	15 percent	PERCENT
taxlaw-2836	310	7	organizations.94	ORG
taxlaw-2836	310	8	annual	DATE
taxlaw-2836	310	9	990	CARDINAL
taxlaw-2836	311	1	irs	ORG
taxlaw-2836	312	1	first	ORDINAL
taxlaw-2836	312	2	irs	ORG
taxlaw-2836	313	1	irs	ORG
taxlaw-2836	314	1	93	CARDINAL
taxlaw-2836	314	2	2012	DATE
taxlaw-2836	314	3	ann.	PERSON
taxlaw-2836	314	4	supra	PERSON
taxlaw-2836	314	5	70	CARDINAL
taxlaw-2836	314	6	19	CARDINAL
taxlaw-2836	314	7	94	CARDINAL
taxlaw-2836	314	8	treasury	ORG
taxlaw-2836	314	9	4	CARDINAL
taxlaw-2836	315	1	2008	DATE
taxlaw-2836	316	1	95	CARDINAL
taxlaw-2836	316	2	6-7	PERCENT
taxlaw-2836	316	3	83, 2011	DATE
taxlaw-2836	316	4	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2028666	GPE
taxlaw-2836	318	1	96	CARDINAL
taxlaw-2836	318	2	gao 2002	LAW
taxlaw-2836	318	3	27	CARDINAL
taxlaw-2836	318	4	9	CARDINAL
taxlaw-2836	318	5	elizabeth k. keating &	PERSON
taxlaw-2836	318	6	peter frumkin	PERSON
taxlaw-2836	318	7	63	CARDINAL
taxlaw-2836	320	1	7 (2003	DATE
taxlaw-2836	320	2	jeffrey j. burks	PERSON
taxlaw-2836	320	3	29	CARDINAL
taxlaw-2836	320	4	341	CARDINAL
taxlaw-2836	320	5	350	CARDINAL
taxlaw-2836	320	6	360-61	CARDINAL
taxlaw-2836	320	7	u.s.	GPE
taxlaw-2836	321	1	97	CARDINAL
taxlaw-2836	321	2	84	CARDINAL
taxlaw-2836	321	3	19-20	CARDINAL
taxlaw-2836	321	4	fremont-smith & kosaras	ORG
taxlaw-2836	321	5	84	CARDINAL
taxlaw-2836	321	6	25	CARDINAL
taxlaw-2836	321	7	lynn helge	PERSON
taxlaw-2836	321	8	19	CARDINAL
taxlaw-2836	321	9	cornell j. law & pub	ORG
taxlaw-2836	322	1	1	CARDINAL
taxlaw-2836	322	2	3-5	CARDINAL
taxlaw-2836	322	3	2009	DATE
taxlaw-2836	322	4	peter swords	PERSON
taxlaw-2836	322	5	990	ORG
taxlaw-2836	322	6	51	CARDINAL
taxlaw-2836	323	1	571	CARDINAL
taxlaw-2836	323	2	573-74	CARDINAL
taxlaw-2836	323	3	1998	DATE
taxlaw-2836	324	1	98	CARDINAL
taxlaw-2836	324	2	congress	ORG
taxlaw-2836	324	3	21 (2005	DATE
taxlaw-2836	325	1	paul c. light	PERSON
taxlaw-2836	325	2	americans	NORP
taxlaw-2836	325	3	2008	DATE
taxlaw-2836	325	4	97	CARDINAL
taxlaw-2836	325	5	573-74	CARDINAL
taxlaw-2836	325	6	2016	CARDINAL
taxlaw-2836	325	7	97	CARDINAL
taxlaw-2836	325	8	irs	ORG
taxlaw-2836	326	1	a.	PERSON
taxlaw-2836	326	2	irs	ORG
taxlaw-2836	326	3	1977	DATE
taxlaw-2836	330	1	staff.99	LOC
taxlaw-2836	330	2	congress	ORG
taxlaw-2836	330	3	irs	ORG
taxlaw-2836	331	1	2014	DATE
taxlaw-2836	331	2	congress	ORG
taxlaw-2836	331	3	recent years	DATE
taxlaw-2836	331	4	irs	ORG
taxlaw-2836	332	1	gao	PERSON
taxlaw-2836	332	2	the end of 2014	DATE
taxlaw-2836	332	3	irs	ORG
taxlaw-2836	332	4	irs	ORG
taxlaw-2836	332	5	three	CARDINAL
taxlaw-2836	332	6	irs	ORG
taxlaw-2836	333	1	irs	ORG
taxlaw-2836	333	2	congress	ORG
taxlaw-2836	333	3	99	CARDINAL
taxlaw-2836	333	4	ginsburg	PRODUCT
taxlaw-2836	333	5	29	CARDINAL
taxlaw-2836	333	6	2583	CARDINAL
taxlaw-2836	334	1	100	CARDINAL
taxlaw-2836	334	2	supra	PERSON
taxlaw-2836	334	3	98	CARDINAL
taxlaw-2836	334	4	24	CARDINAL
taxlaw-2836	335	1	101	CARDINAL
taxlaw-2836	335	2	2014	DATE
taxlaw-2836	335	3	ann.	PERSON
taxlaw-2836	335	4	congress	ORG
taxlaw-2836	335	5	540	CARDINAL
taxlaw-2836	336	1	1	CARDINAL
taxlaw-2836	336	2	2014	DATE
taxlaw-2836	337	1	102	CARDINAL
taxlaw-2836	337	2	congress	ORG
taxlaw-2836	337	3	2013	DATE
taxlaw-2836	337	4	1	CARDINAL
taxlaw-2836	337	5	103	CARDINAL
taxlaw-2836	338	1	supra	PERSON
taxlaw-2836	338	2	21	CARDINAL
taxlaw-2836	338	3	19-23	CARDINAL
taxlaw-2836	340	1	24-29	DATE
taxlaw-2836	340	2	98	CARDINAL
taxlaw-2836	340	3	columbia	ORG
taxlaw-2836	341	1	first	ORDINAL
taxlaw-2836	342	1	1969	DATE
taxlaw-2836	342	2	irs	ORG
taxlaw-2836	342	3	1974	DATE
taxlaw-2836	342	4	congress	ORG
taxlaw-2836	342	5	irs	ORG
taxlaw-2836	342	6	irs	ORG
taxlaw-2836	343	1	the next 25 or so years	DATE
taxlaw-2836	343	2	congress	ORG
taxlaw-2836	343	3	irs	ORG
taxlaw-2836	343	4	the late 1990s	DATE
taxlaw-2836	343	5	irs	ORG
taxlaw-2836	343	6	one	CARDINAL
taxlaw-2836	343	7	four	CARDINAL
taxlaw-2836	343	8	irs	ORG
taxlaw-2836	343	9	second	ORDINAL
taxlaw-2836	343	10	annual	DATE
taxlaw-2836	343	11	above.111	NORP
taxlaw-2836	343	12	irs	ORG
taxlaw-2836	343	13	third	ORDINAL
taxlaw-2836	344	1	113	CARDINAL
taxlaw-2836	344	2	irs	ORG
taxlaw-2836	344	3	irs	ORG
taxlaw-2836	344	4	funding.115	DATE
taxlaw-2836	344	5	105	CARDINAL
taxlaw-2836	344	6	ginsburg	PRODUCT
taxlaw-2836	344	7	29	CARDINAL
taxlaw-2836	344	8	2585	CARDINAL
taxlaw-2836	345	1	106	CARDINAL
taxlaw-2836	346	1	2520	CARDINAL
taxlaw-2836	346	2	2622	CARDINAL
taxlaw-2836	346	3	2627	DATE
taxlaw-2836	347	1	107	CARDINAL
taxlaw-2836	347	2	robert a. boisture et al	PERSON
taxlaw-2836	347	3	irs	ORG
taxlaw-2836	347	4	10	CARDINAL
taxlaw-2836	347	5	j. tax	PERSON
taxlaw-2836	348	1	195	CARDINAL
taxlaw-2836	348	2	197-98	CARDINAL
taxlaw-2836	348	3	1999	DATE
taxlaw-2836	348	4	owens	PERSON
taxlaw-2836	348	5	supra	PERSON
taxlaw-2836	348	6	58	DATE
taxlaw-2836	348	7	3	CARDINAL
taxlaw-2836	348	8	108	CARDINAL
taxlaw-2836	348	9	107	CARDINAL
taxlaw-2836	348	10	201-02	CARDINAL
taxlaw-2836	349	1	109	CARDINAL
taxlaw-2836	349	2	1.1.23.2(1	CARDINAL
taxlaw-2836	349	3	1.1.23.5(2	CARDINAL
taxlaw-2836	350	1	irs	ORG
taxlaw-2836	350	2	irs	ORG
taxlaw-2836	350	3	today	DATE
taxlaw-2836	350	4	irs	ORG
taxlaw-2836	351	1	110	CARDINAL
taxlaw-2836	351	2	irs	ORG
taxlaw-2836	351	3	2014	DATE
taxlaw-2836	351	4	3	CARDINAL
taxlaw-2836	351	5	irs	ORG
taxlaw-2836	351	6	supra	PERSON
taxlaw-2836	351	7	85	CARDINAL
taxlaw-2836	351	8	11	CARDINAL
taxlaw-2836	351	9	111	CARDINAL
taxlaw-2836	351	10	48	CARDINAL
taxlaw-2836	351	11	60	DATE
taxlaw-2836	352	1	112	CARDINAL
taxlaw-2836	352	2	gao 2014 eo rep	PERSON
taxlaw-2836	352	3	supra	PERSON
taxlaw-2836	352	4	21	CARDINAL
taxlaw-2836	352	5	26	CARDINAL
taxlaw-2836	352	6	supra	PERSON
taxlaw-2836	352	7	88-91	CARDINAL
taxlaw-2836	353	1	113	CARDINAL
taxlaw-2836	353	2	fremont	GPE
taxlaw-2836	353	3	supra	PERSON
taxlaw-2836	353	4	8	CARDINAL
taxlaw-2836	353	5	471	CARDINAL
taxlaw-2836	353	6	supra	PERSON
taxlaw-2836	353	7	98	CARDINAL
taxlaw-2836	353	8	24	CARDINAL
taxlaw-2836	353	9	114	CARDINAL
taxlaw-2836	353	10	supra	PERSON
taxlaw-2836	353	11	10	CARDINAL
taxlaw-2836	353	12	12	DATE
taxlaw-2836	353	13	50	DATE
taxlaw-2836	353	14	62	DATE
taxlaw-2836	354	1	115	CARDINAL
taxlaw-2836	354	2	u.s.	GPE
taxlaw-2836	354	3	624	CARDINAL
taxlaw-2836	354	4	irs	ORG
taxlaw-2836	354	5	2016	CARDINAL
taxlaw-2836	354	6	irs	ORG
taxlaw-2836	354	7	31	CARDINAL
taxlaw-2836	354	8	1	CARDINAL
taxlaw-2836	354	9	2014	DATE
taxlaw-2836	354	10	supra	PERSON
taxlaw-2836	354	11	101	CARDINAL
taxlaw-2836	354	12	22	CARDINAL
taxlaw-2836	354	13	jonathan barry forman & roberta f. mann	ORG
taxlaw-2836	354	14	17	CARDINAL
taxlaw-2836	354	15	fla	GPE
taxlaw-2836	357	1	725	CARDINAL
taxlaw-2836	357	2	2015	CARDINAL
taxlaw-2836	357	3	758-65	CARDINAL
taxlaw-2836	357	4	j. russell george	PERSON
taxlaw-2836	357	5	jacob lew	PERSON
taxlaw-2836	357	6	supra	PERSON
taxlaw-2836	357	7	4	CARDINAL
taxlaw-2836	357	8	1-2	CARDINAL
taxlaw-2836	357	9	99	CARDINAL
taxlaw-2836	357	10	irs	ORG
taxlaw-2836	357	11	irs	ORG
taxlaw-2836	357	12	irs	ORG
taxlaw-2836	358	1	first	ORDINAL
taxlaw-2836	360	1	congress	ORG
taxlaw-2836	361	1	116	CARDINAL
taxlaw-2836	361	2	105	CARDINAL
taxlaw-2836	362	1	117	CARDINAL
taxlaw-2836	364	1	2015 to 2025	CARDINAL
taxlaw-2836	364	2	115	CARDINAL
taxlaw-2836	365	1	118	CARDINAL
taxlaw-2836	365	2	leandra lederman	PERSON
taxlaw-2836	365	3	64	CARDINAL
taxlaw-2836	365	4	ohio st.	GPE
taxlaw-2836	365	5	1453	CARDINAL
taxlaw-2836	365	6	2003	DATE
taxlaw-2836	365	7	susan cleary morse	PERSON
taxlaw-2836	365	8	40	CARDINAL
taxlaw-2836	365	9	loy	PERSON
taxlaw-2836	366	1	u. chi	PERSON
taxlaw-2836	367	1	l.j	PERSON
taxlaw-2836	367	2	483	CARDINAL
taxlaw-2836	367	3	2009	DATE
taxlaw-2836	367	4	alex raskolnikov	PERSON
taxlaw-2836	367	5	109	CARDINAL
taxlaw-2836	368	1	l. rev	PERSON
taxlaw-2836	369	1	689	CARDINAL
taxlaw-2836	369	2	2009	DATE
taxlaw-2836	370	1	119	CARDINAL
taxlaw-2836	370	2	u.s. dep’t	GPE
taxlaw-2836	370	3	2006	DATE
taxlaw-2836	370	4	w. edward afield	PERSON
taxlaw-2836	370	5	7	CARDINAL
taxlaw-2836	371	1	l.j	PERSON
taxlaw-2836	372	1	53	CARDINAL
taxlaw-2836	372	2	57	CARDINAL
taxlaw-2836	372	3	2010	DATE
taxlaw-2836	373	1	dave rifkin	PERSON
taxlaw-2836	373	2	27	CARDINAL
taxlaw-2836	373	3	quinnipiac l. rev	PERSON
taxlaw-2836	373	4	375	CARDINAL
taxlaw-2836	373	5	408	CARDINAL
taxlaw-2836	373	6	2009	DATE
taxlaw-2836	374	1	120	CARDINAL
taxlaw-2836	374	2	84	CARDINAL
taxlaw-2836	374	3	44	CARDINAL
taxlaw-2836	374	4	121	CARDINAL
taxlaw-2836	375	1	the tax reform act of	LAW
taxlaw-2836	375	2	2014	DATE
taxlaw-2836	375	3	the house committee on	ORG
taxlaw-2836	375	4	jcx-16-14	WORK_OF_ART
taxlaw-2836	375	5	38	CARDINAL
taxlaw-2836	375	6	2014	DATE
taxlaw-2836	375	7	senate finance committee	ORG
taxlaw-2836	375	8	wyden	PERSON
taxlaw-2836	375	9	jan. 15, 2015	DATE
taxlaw-2836	376	1	five	CARDINAL
taxlaw-2836	377	1	122	CARDINAL
taxlaw-2836	379	1	111	CARDINAL
taxlaw-2836	379	2	9007	DATE
taxlaw-2836	379	3	124	CARDINAL
taxlaw-2836	380	1	119	CARDINAL
taxlaw-2836	380	2	855	CARDINAL
taxlaw-2836	380	3	2010	DATE
taxlaw-2836	382	1	109-280	CARDINAL
taxlaw-2836	382	2	120	CARDINAL
taxlaw-2836	383	1	1091-93	CARDINAL
taxlaw-2836	384	1	123	CARDINAL
taxlaw-2836	384	2	w. edward afield	PERSON
taxlaw-2836	384	3	62	CARDINAL
taxlaw-2836	385	1	st. l. rev	PERSON
taxlaw-2836	385	2	315	CARDINAL
taxlaw-2836	385	3	2014	DATE
taxlaw-2836	385	4	leslie book	PERSON
taxlaw-2836	385	5	2	CARDINAL
taxlaw-2836	385	6	100	CARDINAL
taxlaw-2836	386	1	124	CARDINAL
taxlaw-2836	386	2	qui tam	ORG
taxlaw-2836	387	1	128	CARDINAL
taxlaw-2836	387	2	qui tam	ORG
taxlaw-2836	390	1	two	CARDINAL
taxlaw-2836	391	1	first	ORDINAL
taxlaw-2836	391	2	2008 ann	PERSON
taxlaw-2836	391	3	congress	ORG
taxlaw-2836	391	4	74	CARDINAL
taxlaw-2836	391	5	2009	DATE
taxlaw-2836	391	6	h. kraakman	PERSON
taxlaw-2836	391	7	third	ORDINAL
taxlaw-2836	391	8	2	CARDINAL
taxlaw-2836	392	1	53	CARDINAL
taxlaw-2836	392	2	1986	DATE
taxlaw-2836	393	1	124	CARDINAL
taxlaw-2836	393	2	990	ORG
taxlaw-2836	396	1	46	DATE
taxlaw-2836	396	2	2012	DATE
taxlaw-2836	397	1	supra	PERSON
taxlaw-2836	397	2	88	CARDINAL
taxlaw-2836	398	1	one	CARDINAL
taxlaw-2836	399	1	francie ostrower	PERSON
taxlaw-2836	399	2	america	GPE
taxlaw-2836	399	3	247	CARDINAL
taxlaw-2836	399	4	26364	DATE
taxlaw-2836	399	5	odendahl ed.	PERSON
taxlaw-2836	399	6	1987	DATE
taxlaw-2836	399	7	93	CARDINAL
taxlaw-2836	400	1	125	CARDINAL
taxlaw-2836	400	2	michael g. allingham & agnar sandmo	PERSON
taxlaw-2836	400	3	1	CARDINAL
taxlaw-2836	400	4	j. pub	ORG
taxlaw-2836	402	1	323	CARDINAL
taxlaw-2836	402	2	1972	DATE
taxlaw-2836	402	3	kyle d. logue &	PERSON
taxlaw-2836	402	4	gustavo g. vettori	PERSON
taxlaw-2836	402	5	2	CARDINAL
taxlaw-2836	403	1	j. tax l. 100	PERSON
taxlaw-2836	403	2	120	CARDINAL
taxlaw-2836	403	3	2011	DATE
taxlaw-2836	403	4	j. manhire	PERSON
taxlaw-2836	403	5	33	CARDINAL
taxlaw-2836	403	6	629	CARDINAL
taxlaw-2836	403	7	2014	DATE
taxlaw-2836	403	8	alex raskolnikov	PERSON
taxlaw-2836	403	9	106	CARDINAL
taxlaw-2836	404	1	l. rev	PERSON
taxlaw-2836	405	1	569	CARDINAL
taxlaw-2836	405	2	2006	DATE
taxlaw-2836	406	1	126	CARDINAL
taxlaw-2836	406	2	124	CARDINAL
taxlaw-2836	406	3	46	DATE
taxlaw-2836	406	4	48	DATE
taxlaw-2836	406	5	3	CARDINAL
taxlaw-2836	406	6	127	CARDINAL
taxlaw-2836	406	7	karen a. froelich &	PERSON
taxlaw-2836	406	8	terry w. knoepfle	PERSON
taxlaw-2836	406	9	990	CARDINAL
taxlaw-2836	407	1	25	CARDINAL
taxlaw-2836	407	2	nonprofit & voluntary	ORG
taxlaw-2836	407	3	q. 40,	PERSON
taxlaw-2836	407	4	49	DATE
taxlaw-2836	407	5	1996	DATE
taxlaw-2836	407	6	55	CARDINAL
taxlaw-2836	408	1	128	CARDINAL
taxlaw-2836	408	2	dennis j. ventry	PERSON
taxlaw-2836	408	3	jr.	PERSON
taxlaw-2836	408	4	qui tam	ORG
taxlaw-2836	408	5	61	CARDINAL
taxlaw-2836	409	1	357	CARDINAL
taxlaw-2836	409	2	377	CARDINAL
taxlaw-2836	410	1	franziska hertel	PERSON
taxlaw-2836	410	2	qui tam	ORG
taxlaw-2836	410	3	113	CARDINAL
taxlaw-2836	411	1	l. rev	PERSON
taxlaw-2836	411	2	1897	DATE
taxlaw-2836	411	3	1922-23	DATE
taxlaw-2836	411	4	2013	DATE
taxlaw-2836	413	1	28	CARDINAL
taxlaw-2836	413	2	237	CARDINAL
taxlaw-2836	413	3	2008	DATE
taxlaw-2836	414	1	129	CARDINAL
taxlaw-2836	414	2	irs	ORG
taxlaw-2836	414	3	section 7623	DATE
taxlaw-2836	414	4	fiscal year	DATE
taxlaw-2836	414	5	2014	DATE
taxlaw-2836	414	6	congress	ORG
taxlaw-2836	414	7	13	CARDINAL
taxlaw-2836	415	1	karie davis-nozemack &	PERSON
taxlaw-2836	415	2	sarah webber	PERSON
taxlaw-2836	415	3	irs	ORG
taxlaw-2836	415	4	32	CARDINAL
taxlaw-2836	416	1	77	DATE
taxlaw-2836	416	2	89	DATE
taxlaw-2836	416	3	2012	DATE
taxlaw-2836	417	1	2016	CARDINAL
taxlaw-2836	417	2	third	ORDINAL
taxlaw-2836	417	3	third	ORDINAL
taxlaw-2836	417	4	first	ORDINAL
taxlaw-2836	419	1	133	CARDINAL
taxlaw-2836	419	2	irs	ORG
taxlaw-2836	419	3	irs	ORG
taxlaw-2836	419	4	irs	ORG
taxlaw-2836	419	5	the past several decades	DATE
taxlaw-2836	420	1	138	CARDINAL
taxlaw-2836	421	1	irs	ORG
taxlaw-2836	422	1	three	CARDINAL
taxlaw-2836	422	2	irs	ORG
taxlaw-2836	422	3	irs	ORG
taxlaw-2836	422	4	130	CARDINAL
taxlaw-2836	422	5	forman & mann	ORG
taxlaw-2836	422	6	supra	PERSON
taxlaw-2836	422	7	115	CARDINAL
taxlaw-2836	422	8	22	CARDINAL
taxlaw-2836	422	9	leandra lederman	PERSON
taxlaw-2836	422	10	third	ORDINAL
taxlaw-2836	422	11	60	CARDINAL
taxlaw-2836	422	12	stanford l. rev	PERSON
taxlaw-2836	422	13	695	CARDINAL
taxlaw-2836	422	14	698	CARDINAL
taxlaw-2836	422	15	2007	DATE
taxlaw-2836	423	1	131	CARDINAL
taxlaw-2836	423	2	leandra lederman	PERSON
taxlaw-2836	423	3	78	CARDINAL
taxlaw-2836	423	4	fordham l. rev	PERSON
taxlaw-2836	423	5	1733	DATE
taxlaw-2836	423	6	1739-41	CARDINAL
taxlaw-2836	423	7	2010	DATE
taxlaw-2836	424	1	132	CARDINAL
taxlaw-2836	424	2	130	CARDINAL
taxlaw-2836	424	3	698	CARDINAL
taxlaw-2836	425	1	ajay mehrotra	PERSON
taxlaw-2836	425	2	u.s.	GPE
taxlaw-2836	425	3	7	CARDINAL
taxlaw-2836	426	1	j. tax l. 144	PERSON
taxlaw-2836	426	2	2016	CARDINAL
taxlaw-2836	427	1	133	CARDINAL
taxlaw-2836	427	2	valerie braithwaite	PERSON
taxlaw-2836	427	3	29	CARDINAL
taxlaw-2836	427	4	3	CARDINAL
taxlaw-2836	427	5	2007	DATE
taxlaw-2836	427	6	marjorie e. kornhauser	PERSON
taxlaw-2836	427	7	irs	ORG
taxlaw-2836	427	8	8	CARDINAL
taxlaw-2836	427	9	fla	GPE
taxlaw-2836	428	1	599	CARDINAL
taxlaw-2836	428	2	2007	DATE
taxlaw-2836	429	1	118	CARDINAL
taxlaw-2836	429	2	eric a. posner	PERSON
taxlaw-2836	429	3	86	CARDINAL
taxlaw-2836	429	4	va	GPE
taxlaw-2836	429	5	l. rev	PERSON
taxlaw-2836	429	6	1781	CARDINAL
taxlaw-2836	429	7	2000	DATE
taxlaw-2836	430	1	134	CARDINAL
taxlaw-2836	430	2	w. edward afield	PERSON
taxlaw-2836	430	3	7	CARDINAL
taxlaw-2836	430	4	fla	GPE
taxlaw-2836	431	1	455	CARDINAL
taxlaw-2836	431	2	461	CARDINAL
taxlaw-2836	431	3	2006	DATE
taxlaw-2836	431	4	leigh osofsky	PERSON
taxlaw-2836	431	5	66	CARDINAL
taxlaw-2836	431	6	121	CARDINAL
taxlaw-2836	431	7	132	CARDINAL
taxlaw-2836	431	8	2012	DATE
taxlaw-2836	431	9	diane m. ring	PERSON
taxlaw-2836	431	10	21	CARDINAL
taxlaw-2836	432	1	j. int’l l. 143	PERSON
taxlaw-2836	432	2	159	CARDINAL
taxlaw-2836	433	1	135	CARDINAL
taxlaw-2836	434	1	136	CARDINAL
taxlaw-2836	435	1	betsy buchalter adler et al.	PERSON
taxlaw-2836	435	2	61	CARDINAL
taxlaw-2836	435	3	2007	DATE
taxlaw-2836	436	1	137	CARDINAL
taxlaw-2836	436	2	supra	PERSON
taxlaw-2836	436	3	114	CARDINAL
taxlaw-2836	437	1	138	CARDINAL
taxlaw-2836	437	2	42	CARDINAL
taxlaw-2836	437	3	2-3	DATE
taxlaw-2836	437	4	28	CARDINAL
taxlaw-2836	438	1	139	CARDINAL
taxlaw-2836	438	2	treasury	ORG
taxlaw-2836	438	3	annual	DATE
taxlaw-2836	438	4	the internal revenue service	ORG
taxlaw-2836	438	5	20	CARDINAL
taxlaw-2836	438	6	2014	DATE
taxlaw-2836	438	7	u.s. dep’t	GPE
taxlaw-2836	438	8	treasury	ORG
taxlaw-2836	438	9	supra 102 columbia journal of tax law	ORG
taxlaw-2836	439	1	irs	ORG
taxlaw-2836	441	1	third	ORDINAL
taxlaw-2836	443	1	1	CARDINAL
taxlaw-2836	443	2	irs	ORG
taxlaw-2836	443	3	two	CARDINAL
taxlaw-2836	444	1	first	ORDINAL
taxlaw-2836	445	1	501(c)(4	CARDINAL
taxlaw-2836	446	1	second	ORDINAL
taxlaw-2836	446	2	1023	CARDINAL
taxlaw-2836	448	1	a.	PERSON
taxlaw-2836	449	1	501(c)(4	CARDINAL
taxlaw-2836	449	2	less than two months	DATE
taxlaw-2836	450	1	501(c)(4	CARDINAL
taxlaw-2836	450	2	may 2013	DATE
taxlaw-2836	450	3	irs	ORG
taxlaw-2836	450	4	daniel werfel	PERSON
taxlaw-2836	451	1	501(c)(4	CARDINAL
taxlaw-2836	451	2	more than 120 days	DATE
taxlaw-2836	451	3	28, 2013	DATE
taxlaw-2836	452	1	irs	ORG
taxlaw-2836	452	2	two weeks	DATE
taxlaw-2836	452	3	1	CARDINAL
taxlaw-2836	452	4	each past year	DATE
taxlaw-2836	452	5	the current year	DATE
taxlaw-2836	452	6	60 percent	PERCENT
taxlaw-2836	452	7	2	CARDINAL
taxlaw-2836	452	8	each such year	DATE
taxlaw-2836	452	9	less than 40 percent	PERCENT
taxlaw-2836	452	10	irs	ORG
taxlaw-2836	452	11	irs	ORG
taxlaw-2836	452	12	119	CARDINAL
taxlaw-2836	452	13	2-3	CARDINAL
taxlaw-2836	452	14	three	CARDINAL
taxlaw-2836	452	15	seven	CARDINAL
taxlaw-2836	452	16	j. russell george	PERSON
taxlaw-2836	452	17	jacob lew	PERSON
taxlaw-2836	452	18	supra	PERSON
taxlaw-2836	452	19	4	CARDINAL
taxlaw-2836	452	20	6	CARDINAL
taxlaw-2836	452	21	13	CARDINAL
taxlaw-2836	453	1	140	CARDINAL
taxlaw-2836	453	2	irs	ORG
taxlaw-2836	453	3	june 24, 2013	DATE
taxlaw-2836	456	1	141	CARDINAL
taxlaw-2836	456	2	d.	NORP
taxlaw-2836	457	1	e. 142	PERSON
taxlaw-2836	458	1	103	CARDINAL
taxlaw-2836	459	1	irs	ORG
taxlaw-2836	459	2	august 2015 141	DATE
taxlaw-2836	459	3	97 percent	PERCENT
taxlaw-2836	459	4	145	CARDINAL
taxlaw-2836	459	5	43	CARDINAL
taxlaw-2836	459	6	irs	ORG
taxlaw-2836	459	7	108	CARDINAL
taxlaw-2836	459	8	160	CARDINAL
taxlaw-2836	460	1	501(c)(4	CARDINAL
taxlaw-2836	460	2	december 17, 2012	DATE
taxlaw-2836	460	3	149	CARDINAL
taxlaw-2836	460	4	march 2015	DATE
taxlaw-2836	460	5	11	CARDINAL
taxlaw-2836	460	6	1023-ez &	ORG
taxlaw-2836	460	7	mid-2014	DATE
taxlaw-2836	460	8	irs	ORG
taxlaw-2836	460	9	1023	CARDINAL
taxlaw-2836	460	10	146	CARDINAL
taxlaw-2836	460	11	50,000	MONEY
taxlaw-2836	460	12	250,000	MONEY
taxlaw-2836	461	1	irs	ORG
taxlaw-2836	462	1	148	CARDINAL
taxlaw-2836	462	2	1023	CARDINAL
taxlaw-2836	464	1	irs	ORG
taxlaw-2836	464	2	first	ORDINAL
taxlaw-2836	464	3	more than a year	DATE
taxlaw-2836	464	4	143	CARDINAL
taxlaw-2836	464	5	irs	ORG
taxlaw-2836	464	6	501(c)(4	CARDINAL
taxlaw-2836	464	7	december 2013	DATE
taxlaw-2836	466	1	144	CARDINAL
taxlaw-2836	466	2	irs	ORG
taxlaw-2836	466	3	http://perma.cc/hvg7-mkxl	CARDINAL
taxlaw-2836	467	1	145	CARDINAL
taxlaw-2836	467	2	treasury	ORG
taxlaw-2836	467	3	16-19	CARDINAL
taxlaw-2836	469	1	146	CARDINAL
taxlaw-2836	469	2	5	CARDINAL
taxlaw-2836	469	3	147	CARDINAL
taxlaw-2836	469	4	irs	ORG
taxlaw-2836	469	5	1023	CARDINAL
taxlaw-2836	469	6	11-17	CARDINAL
taxlaw-2836	469	7	aug. 2015	DATE
taxlaw-2836	469	8	https://www.irs.gov/pub /irs-pdf	PERSON
taxlaw-2836	471	1	148	CARDINAL
taxlaw-2836	471	2	irs	ORG
taxlaw-2836	471	3	1023	CARDINAL
taxlaw-2836	471	4	june 2014	DATE
taxlaw-2836	472	1	149	CARDINAL
taxlaw-2836	474	1	1023	CARDINAL
taxlaw-2836	475	1	501(c)(4	CARDINAL
taxlaw-2836	477	1	gao	PERSON
taxlaw-2836	477	2	irs	ORG
taxlaw-2836	478	1	65,718	CARDINAL
taxlaw-2836	478	2	the end of fiscal year 2013	DATE
taxlaw-2836	478	3	22,759	CARDINAL
taxlaw-2836	478	4	the end of fiscal year 2014	DATE
taxlaw-2836	478	5	117,000	CARDINAL
taxlaw-2836	478	6	fiscal year 2014	DATE
taxlaw-2836	478	7	irs	ORG
taxlaw-2836	478	8	more than 270 days old	DATE
taxlaw-2836	478	9	54,564	CARDINAL
taxlaw-2836	478	10	april 2014	DATE
taxlaw-2836	478	11	4,791	CARDINAL
taxlaw-2836	478	12	september 2014.153	DATE
taxlaw-2836	478	13	irs	ORG
taxlaw-2836	478	14	december 26, 2014	DATE
taxlaw-2836	478	15	20,103	CARDINAL
taxlaw-2836	478	16	1023	CARDINAL
taxlaw-2836	478	17	approximately half	CARDINAL
taxlaw-2836	479	1	1023	CARDINAL
taxlaw-2836	479	2	irs	ORG
taxlaw-2836	479	3	1023	CARDINAL
taxlaw-2836	479	4	less than 30	CARDINAL
taxlaw-2836	479	5	c. criticisms	PERSON
taxlaw-2836	480	1	501(c)(4	CARDINAL
taxlaw-2836	480	2	1023	CARDINAL
taxlaw-2836	482	1	irs	ORG
taxlaw-2836	482	2	irs	ORG
taxlaw-2836	482	3	irs	ORG
taxlaw-2836	482	4	at least 60 percent	PERCENT
taxlaw-2836	482	5	1023	CARDINAL
taxlaw-2836	482	6	1023	CARDINAL
taxlaw-2836	482	7	150	CARDINAL
taxlaw-2836	482	8	1 nat’l	CARDINAL
taxlaw-2836	482	9	fiscal year 2015	DATE
taxlaw-2836	482	10	congress	ORG
taxlaw-2836	482	11	53-54	CARDINAL
taxlaw-2836	482	12	1	CARDINAL
taxlaw-2836	483	1	151	CARDINAL
taxlaw-2836	483	2	stephen a. martin	PERSON
taxlaw-2836	483	3	mar. 12,	DATE
taxlaw-2836	483	4	2015	DATE
taxlaw-2836	484	1	152	CARDINAL
taxlaw-2836	484	2	supra	PERSON
taxlaw-2836	484	3	21	CARDINAL
taxlaw-2836	484	4	30	CARDINAL
taxlaw-2836	484	5	35	CARDINAL
taxlaw-2836	485	1	153	CARDINAL
taxlaw-2836	485	2	irs	ORG
taxlaw-2836	485	3	1023	CARDINAL
taxlaw-2836	486	1	154	CARDINAL
taxlaw-2836	486	2	deirdre shesgreen	PERSON
taxlaw-2836	486	3	irs	ORG
taxlaw-2836	486	4	cincinnati enquirer	GPE
taxlaw-2836	486	5	july 10, 2013	DATE
taxlaw-2836	486	6	3	CARDINAL
taxlaw-2836	486	7	156	CARDINAL
taxlaw-2836	486	8	aclj	PERSON
taxlaw-2836	486	9	obama administration	PERSON
taxlaw-2836	486	10	irs	ORG
taxlaw-2836	486	11	july 1, 2013	DATE
taxlaw-2836	488	1	157	CARDINAL
taxlaw-2836	488	2	48	DATE
taxlaw-2836	488	3	31	CARDINAL
taxlaw-2836	488	4	2016	CARDINAL
taxlaw-2836	488	5	105	CARDINAL
taxlaw-2836	488	6	irs	ORG
taxlaw-2836	488	7	the national association of state charity	ORG
taxlaw-2836	488	8	nasco	ORG
taxlaw-2836	488	9	april 2014	DATE
taxlaw-2836	489	1	159	CARDINAL
taxlaw-2836	489	2	nta	ORG
taxlaw-2836	489	3	irs	ORG
taxlaw-2836	489	4	1023	CARDINAL
taxlaw-2836	489	5	nta	ORG
taxlaw-2836	489	6	1023	CARDINAL
taxlaw-2836	489	7	1023	CARDINAL
taxlaw-2836	489	8	irs	ORG
taxlaw-2836	489	9	nta	ORG
taxlaw-2836	489	10	1023	CARDINAL
taxlaw-2836	489	11	irs	ORG
taxlaw-2836	489	12	irs	ORG
taxlaw-2836	489	13	1023	CARDINAL
taxlaw-2836	491	1	501(c)(4	CARDINAL
taxlaw-2836	491	2	irs	ORG
taxlaw-2836	493	1	nta	ORG
taxlaw-2836	493	2	irs	ORG
taxlaw-2836	493	3	1023	CARDINAL
taxlaw-2836	493	4	less than 80 percent	PERCENT
taxlaw-2836	493	5	95 percent	PERCENT
taxlaw-2836	493	6	december 26	DATE
taxlaw-2836	493	7	2014.163	CARDINAL
taxlaw-2836	493	8	1023	CARDINAL
taxlaw-2836	493	9	2010	DATE
taxlaw-2836	493	10	2013	DATE
taxlaw-2836	493	11	81.6 percent	PERCENT
taxlaw-2836	493	12	89.8 percent	PERCENT
taxlaw-2836	495	1	164	CARDINAL
taxlaw-2836	495	2	irs	ORG
taxlaw-2836	495	3	nta	ORG
taxlaw-2836	495	4	1023	CARDINAL
taxlaw-2836	495	5	158	CARDINAL
taxlaw-2836	495	6	alissa hecht gardenswartz	PERSON
taxlaw-2836	495	7	nasco	PERSON
taxlaw-2836	495	8	apr. 30, 2014	DATE
taxlaw-2836	496	1	160	CARDINAL
taxlaw-2836	496	2	150	CARDINAL
taxlaw-2836	496	3	55	DATE
taxlaw-2836	497	1	161	CARDINAL
taxlaw-2836	497	2	1 nat’l	CARDINAL
taxlaw-2836	497	3	fiscal year	DATE
taxlaw-2836	497	4	2016	CARDINAL
taxlaw-2836	497	5	congress	ORG
taxlaw-2836	497	6	70	PRODUCT
taxlaw-2836	498	1	1	CARDINAL
taxlaw-2836	498	2	2016	CARDINAL
taxlaw-2836	498	3	1	CARDINAL
taxlaw-2836	498	4	2011	DATE
taxlaw-2836	498	5	ann.	PERSON
taxlaw-2836	498	6	congress	ORG
taxlaw-2836	498	7	448	CARDINAL
taxlaw-2836	498	8	562	CARDINAL
taxlaw-2836	498	9	1	CARDINAL
taxlaw-2836	498	10	2011	DATE
taxlaw-2836	498	11	ann.	PERSON
taxlaw-2836	499	1	162	CARDINAL
taxlaw-2836	499	2	patricia cohen	PERSON
taxlaw-2836	499	3	irs	ORG
taxlaw-2836	499	4	n.y.	GPE
taxlaw-2836	499	5	apr. 8, 2015	DATE
taxlaw-2836	499	6	fred stokeld	PERSON
taxlaw-2836	499	7	143	CARDINAL
taxlaw-2836	499	8	439	CARDINAL
taxlaw-2836	499	9	2014	DATE
taxlaw-2836	499	10	david van den berg	PERSON
taxlaw-2836	499	11	irs	ORG
taxlaw-2836	499	12	144	CARDINAL
taxlaw-2836	499	13	671	CARDINAL
taxlaw-2836	499	14	2014	DATE
taxlaw-2836	499	15	george k. yin	PERSON
taxlaw-2836	499	16	irs	ORG
taxlaw-2836	499	17	146	CARDINAL
taxlaw-2836	499	18	267	CARDINAL
taxlaw-2836	499	19	2015	CARDINAL
taxlaw-2836	500	1	manoj viswanathan	PERSON
taxlaw-2836	500	2	1023	CARDINAL
taxlaw-2836	500	3	irs	ORG
taxlaw-2836	500	4	163	CARDINAL
taxlaw-2836	500	5	l. rev	PERSON
taxlaw-2836	501	1	89	CARDINAL
taxlaw-2836	501	2	2014	DATE
taxlaw-2836	502	1	163	CARDINAL
taxlaw-2836	502	2	161	CARDINAL
taxlaw-2836	502	3	72-73	DATE
taxlaw-2836	503	1	164	CARDINAL
taxlaw-2836	503	2	35	CARDINAL
taxlaw-2836	504	1	165	CARDINAL
taxlaw-2836	504	2	1	CARDINAL
taxlaw-2836	504	3	161	CARDINAL
taxlaw-2836	504	4	75	CARDINAL
taxlaw-2836	504	5	106	CARDINAL
taxlaw-2836	506	1	166	CARDINAL
taxlaw-2836	506	2	irs	ORG
taxlaw-2836	506	3	1023	CARDINAL
taxlaw-2836	506	4	early fiscal year 2016.167	DATE
taxlaw-2836	507	1	two	CARDINAL
taxlaw-2836	508	1	annual	DATE
taxlaw-2836	509	1	irs	ORG
taxlaw-2836	510	1	nasco	PERSON
taxlaw-2836	511	1	irs	ORG
taxlaw-2836	512	1	1023	CARDINAL
taxlaw-2836	513	1	irs	ORG
taxlaw-2836	513	2	1023	CARDINAL
taxlaw-2836	514	1	irs	ORG
taxlaw-2836	514	2	1023	CARDINAL
taxlaw-2836	515	1	irs	ORG
taxlaw-2836	515	2	166	CARDINAL
taxlaw-2836	515	3	75	CARDINAL
taxlaw-2836	516	1	167	CARDINAL
taxlaw-2836	516	2	irs	ORG
taxlaw-2836	516	3	supra	PERSON
taxlaw-2836	516	4	153	CARDINAL
taxlaw-2836	516	5	168	CARDINAL
taxlaw-2836	516	6	supra	PERSON
taxlaw-2836	516	7	95-96	CARDINAL
taxlaw-2836	517	1	169	CARDINAL
taxlaw-2836	517	2	treasury	ORG
taxlaw-2836	517	3	5	CARDINAL
taxlaw-2836	517	4	2012	DATE
taxlaw-2836	518	1	170	CARDINAL
taxlaw-2836	518	2	96	CARDINAL
taxlaw-2836	519	1	171	CARDINAL
taxlaw-2836	520	1	v. united states	GPE
taxlaw-2836	520	2	88	CARDINAL
taxlaw-2836	521	1	203	CARDINAL
taxlaw-2836	521	2	213	CARDINAL
taxlaw-2836	521	3	2009	DATE
taxlaw-2836	521	4	united states	GPE
taxlaw-2836	521	5	4	CARDINAL
taxlaw-2836	523	1	55	CARDINAL
taxlaw-2836	523	2	62	CARDINAL
taxlaw-2836	523	3	1983	DATE
taxlaw-2836	524	1	2016	CARDINAL
taxlaw-2836	524	2	107	CARDINAL
taxlaw-2836	524	3	nta	ORG
taxlaw-2836	524	4	1023	CARDINAL
taxlaw-2836	524	5	irs	ORG
taxlaw-2836	525	1	irs	ORG
taxlaw-2836	526	1	501(c)(4	CARDINAL
taxlaw-2836	527	1	1023	CARDINAL
taxlaw-2836	528	1	so.172	ORG
taxlaw-2836	528	2	1023	CARDINAL
taxlaw-2836	528	3	1023.173	CARDINAL
taxlaw-2836	528	4	irs	ORG
taxlaw-2836	530	1	175	CARDINAL
taxlaw-2836	531	1	2	CARDINAL
taxlaw-2836	533	1	172	CARDINAL
taxlaw-2836	533	2	irs	ORG
taxlaw-2836	533	3	supra	PERSON
taxlaw-2836	533	4	147	CARDINAL
taxlaw-2836	533	5	3	CARDINAL
taxlaw-2836	533	6	5	CARDINAL
taxlaw-2836	533	7	173	CARDINAL
taxlaw-2836	533	8	48	DATE
taxlaw-2836	533	9	3	CARDINAL
taxlaw-2836	533	10	174	CARDINAL
taxlaw-2836	533	11	brad bedingfield	PERSON
taxlaw-2836	533	12	1023	CARDINAL
taxlaw-2836	533	13	144	CARDINAL
taxlaw-2836	533	14	184	CARDINAL
taxlaw-2836	533	15	2014	DATE
taxlaw-2836	534	1	175	CARDINAL
taxlaw-2836	534	2	supra	PERSON
taxlaw-2836	534	3	123	CARDINAL
taxlaw-2836	535	1	108	CARDINAL
taxlaw-2836	537	1	irs	ORG
taxlaw-2836	537	2	irs	ORG
taxlaw-2836	537	3	irs	ORG
taxlaw-2836	537	4	gao	PERSON
taxlaw-2836	537	5	274	MONEY
taxlaw-2836	537	6	2,278	MONEY
taxlaw-2836	537	7	irs	ORG
taxlaw-2836	538	1	approximately a quarter	DATE
taxlaw-2836	538	2	fiscal year 2012	DATE
taxlaw-2836	539	1	179	CARDINAL
taxlaw-2836	539	2	first	ORDINAL
taxlaw-2836	539	3	irs	ORG
taxlaw-2836	540	1	irs	ORG
taxlaw-2836	541	1	183	CARDINAL
taxlaw-2836	541	2	gao	PERSON
taxlaw-2836	541	3	irs	ORG
taxlaw-2836	541	4	1023	CARDINAL
taxlaw-2836	543	1	irs	ORG
taxlaw-2836	543	2	annual	DATE
taxlaw-2836	543	3	176	CARDINAL
taxlaw-2836	543	4	u.s.	GPE
taxlaw-2836	544	1	irs	ORG
taxlaw-2836	544	2	1-2	MONEY
taxlaw-2836	544	3	2014	DATE
taxlaw-2836	545	1	2014	DATE
taxlaw-2836	547	1	karl emerson	PERSON
taxlaw-2836	547	2	irs	ORG
taxlaw-2836	547	3	v-14	DATE
taxlaw-2836	547	4	2004	DATE
taxlaw-2836	547	5	gao 2015	ORG
taxlaw-2836	547	6	supra	PERSON
taxlaw-2836	547	7	64	CARDINAL
taxlaw-2836	547	8	13	CARDINAL
taxlaw-2836	548	1	177	CARDINAL
taxlaw-2836	548	2	gao 2014	ORG
taxlaw-2836	548	3	176	CARDINAL
taxlaw-2836	548	4	7	CARDINAL
taxlaw-2836	548	5	178	CARDINAL
taxlaw-2836	548	6	u.s.	GPE
taxlaw-2836	549	1	irs	ORG
taxlaw-2836	549	2	6	CARDINAL
taxlaw-2836	549	3	2012	DATE
taxlaw-2836	550	1	179	CARDINAL
taxlaw-2836	551	1	2012	DATE
taxlaw-2836	551	2	ann.	PERSON
taxlaw-2836	551	3	supra	PERSON
taxlaw-2836	551	4	70	CARDINAL
taxlaw-2836	551	5	5	CARDINAL
taxlaw-2836	551	6	180	CARDINAL
taxlaw-2836	551	7	gao 2014	ORG
taxlaw-2836	551	8	176	CARDINAL
taxlaw-2836	551	9	42	DATE
taxlaw-2836	552	1	181	CARDINAL
taxlaw-2836	552	2	acc. & fin	ORG
taxlaw-2836	553	1	2015	DATE
taxlaw-2836	553	2	leigh osofsky	PERSON
taxlaw-2836	553	3	16	CARDINAL
taxlaw-2836	553	4	fla	GPE
taxlaw-2836	555	1	325	CARDINAL
taxlaw-2836	555	2	2014	DATE
taxlaw-2836	556	1	182	CARDINAL
taxlaw-2836	556	2	gao 2002	ORG
taxlaw-2836	556	3	27	CARDINAL
taxlaw-2836	556	4	23	CARDINAL
taxlaw-2836	556	5	bruce r. hopkins	PERSON
taxlaw-2836	556	6	irs	ORG
taxlaw-2836	556	7	137	CARDINAL
taxlaw-2836	556	8	supra	PERSON
taxlaw-2836	556	9	88-91	CARDINAL
taxlaw-2836	557	1	183	CARDINAL
taxlaw-2836	557	2	diane freda	PERSON
taxlaw-2836	557	3	irs	ORG
taxlaw-2836	557	4	54	CARDINAL
taxlaw-2836	557	5	daily	DATE
taxlaw-2836	557	6	54	DATE
taxlaw-2836	557	7	g-9	ORG
taxlaw-2836	557	8	mar. 20, 2015	DATE
taxlaw-2836	557	9	gao 2015	LAW
taxlaw-2836	557	10	supra	PERSON
taxlaw-2836	557	11	64	CARDINAL
taxlaw-2836	557	12	10-11	CARDINAL
taxlaw-2836	557	13	irs	ORG
taxlaw-2836	557	14	te	ORG
taxlaw-2836	557	15	2016	CARDINAL
taxlaw-2836	557	16	7	CARDINAL
taxlaw-2836	558	1	184	CARDINAL
taxlaw-2836	558	2	supra	PERSON
taxlaw-2836	558	3	21	CARDINAL
taxlaw-2836	558	4	33	CARDINAL
taxlaw-2836	558	5	2016	CARDINAL
taxlaw-2836	558	6	109	CARDINAL
taxlaw-2836	558	7	irs	ORG
taxlaw-2836	558	8	several years	DATE
taxlaw-2836	558	9	irs	ORG
taxlaw-2836	559	1	at least two	CARDINAL
taxlaw-2836	560	1	first	ORDINAL
taxlaw-2836	560	2	second	ORDINAL
taxlaw-2836	560	3	irs	ORG
taxlaw-2836	561	1	irs	ORG
taxlaw-2836	563	1	nta	ORG
taxlaw-2836	563	2	irs	ORG
taxlaw-2836	563	3	irs	ORG
taxlaw-2836	563	4	185	CARDINAL
taxlaw-2836	563	5	2008	DATE
taxlaw-2836	563	6	supra	PERSON
taxlaw-2836	563	7	94	CARDINAL
taxlaw-2836	564	1	186	CARDINAL
taxlaw-2836	564	2	1-2	CARDINAL
taxlaw-2836	564	3	4	CARDINAL
taxlaw-2836	564	4	187	CARDINAL
taxlaw-2836	564	5	bedingfield	PERSON
taxlaw-2836	564	6	supra	PERSON
taxlaw-2836	564	7	174	CARDINAL
taxlaw-2836	564	8	evelyn brody	PERSON
taxlaw-2836	564	9	147	CARDINAL
taxlaw-2836	564	10	815	CARDINAL
taxlaw-2836	564	11	2015	DATE
taxlaw-2836	564	12	1023	CARDINAL
taxlaw-2836	565	1	188	CARDINAL
taxlaw-2836	565	2	2	CARDINAL
taxlaw-2836	565	3	2011	DATE
taxlaw-2836	565	4	ann.	PERSON
taxlaw-2836	565	5	congress	ORG
taxlaw-2836	565	6	82	PRODUCT
taxlaw-2836	566	1	2	CARDINAL
taxlaw-2836	566	2	2011	DATE
taxlaw-2836	566	3	ann.	PERSON
taxlaw-2836	567	1	189	CARDINAL
taxlaw-2836	567	2	86	DATE
taxlaw-2836	568	1	190	CARDINAL
taxlaw-2836	568	2	82	CARDINAL
taxlaw-2836	568	3	leslie book	PERSON
taxlaw-2836	568	4	irs	ORG
taxlaw-2836	568	5	81	CARDINAL
taxlaw-2836	569	1	l. rev	PERSON
taxlaw-2836	569	2	351	CARDINAL
taxlaw-2836	569	3	397-401	CARDINAL
taxlaw-2836	569	4	2002	DATE
taxlaw-2836	570	1	191	CARDINAL
taxlaw-2836	570	2	ann marie maloney	PERSON
taxlaw-2836	570	3	irs	ORG
taxlaw-2836	570	4	j. acct	ORG
taxlaw-2836	571	1	feb. 28, 2012	DATE
taxlaw-2836	572	1	irs	ORG
taxlaw-2836	573	1	feb. 6, 2012	DATE
taxlaw-2836	574	1	192 2	CARDINAL
taxlaw-2836	574	2	2011	DATE
taxlaw-2836	574	3	ann.	PERSON
taxlaw-2836	574	4	supra	PERSON
taxlaw-2836	574	5	188	CARDINAL
taxlaw-2836	574	6	81	DATE
taxlaw-2836	574	7	193	CARDINAL
taxlaw-2836	574	8	71	CARDINAL
taxlaw-2836	574	9	treasury	ORG
taxlaw-2836	574	10	gen.	PERSON
taxlaw-2836	574	11	2013-30-099	DATE
taxlaw-2836	574	12	2	CARDINAL
taxlaw-2836	574	13	5	CARDINAL
taxlaw-2836	575	1	194	CARDINAL
taxlaw-2836	575	2	1	CARDINAL
taxlaw-2836	575	3	2014	DATE
taxlaw-2836	576	1	supra	PERSON
taxlaw-2836	576	2	101	CARDINAL
taxlaw-2836	576	3	115	CARDINAL
taxlaw-2836	577	1	195	CARDINAL
taxlaw-2836	577	2	supra	PERSON
taxlaw-2836	577	3	89	CARDINAL
taxlaw-2836	577	4	2	CARDINAL
taxlaw-2836	577	5	88	CARDINAL
taxlaw-2836	578	1	2	CARDINAL
taxlaw-2836	578	2	110	CARDINAL
taxlaw-2836	580	1	irs	ORG
taxlaw-2836	583	1	irs	ORG
taxlaw-2836	584	1	3	CARDINAL
taxlaw-2836	584	2	irs	ORG
taxlaw-2836	584	3	annual	DATE
taxlaw-2836	584	4	irs	ORG
taxlaw-2836	585	1	one	CARDINAL
taxlaw-2836	586	1	202	CARDINAL
taxlaw-2836	586	2	196	CARDINAL
taxlaw-2836	586	3	gao 2014	LAW
taxlaw-2836	586	4	176	CARDINAL
taxlaw-2836	586	5	35-36	DATE
taxlaw-2836	586	6	197	CARDINAL
taxlaw-2836	586	7	emerson et al.	ORG
taxlaw-2836	586	8	176	CARDINAL
taxlaw-2836	586	9	v-15	ORG
taxlaw-2836	586	10	helge	PERSON
taxlaw-2836	586	11	supra	PERSON
taxlaw-2836	586	12	97	CARDINAL
taxlaw-2836	586	13	75	CARDINAL
taxlaw-2836	586	14	george k. yin	PERSON
taxlaw-2836	586	15	irs	ORG
taxlaw-2836	586	16	100	CARDINAL
taxlaw-2836	586	17	l. rev	PERSON
taxlaw-2836	586	18	1115,	DATE
taxlaw-2836	586	19	1118	DATE
taxlaw-2836	586	20	2014	DATE
taxlaw-2836	587	1	198	CARDINAL
taxlaw-2836	587	2	2	CARDINAL
taxlaw-2836	588	1	5-6 (	MONEY
taxlaw-2836	589	1	supra	PERSON
taxlaw-2836	589	2	86	CARDINAL
taxlaw-2836	589	3	203-07	CARDINAL
taxlaw-2836	589	4	lloyd hitoshi mayer	ORG
taxlaw-2836	589	5	62	CARDINAL
taxlaw-2836	589	6	w. res	PERSON
taxlaw-2836	590	1	l. rev	PERSON
taxlaw-2836	590	2	801	CARDINAL
taxlaw-2836	590	3	808-12	CARDINAL
taxlaw-2836	590	4	2012	DATE
taxlaw-2836	591	1	199	CARDINAL
taxlaw-2836	592	1	6104	DATE
taxlaw-2836	592	2	2014	DATE
taxlaw-2836	592	3	supra	PERSON
taxlaw-2836	592	4	198	CARDINAL
taxlaw-2836	592	5	34	CARDINAL
taxlaw-2836	593	1	200	CARDINAL
taxlaw-2836	593	2	supra	PERSON
taxlaw-2836	593	3	48	CARDINAL
taxlaw-2836	593	4	60-61	CARDINAL
taxlaw-2836	594	1	201	CARDINAL
taxlaw-2836	596	1	202	CARDINAL
taxlaw-2836	596	2	supra	PERSON
taxlaw-2836	596	3	198	CARDINAL
taxlaw-2836	596	4	86	CARDINAL
taxlaw-2836	596	5	197	CARDINAL
taxlaw-2836	596	6	1152-57	DATE
taxlaw-2836	596	7	2016	CARDINAL
taxlaw-2836	596	8	206	CARDINAL
taxlaw-2836	596	9	irs	ORG
taxlaw-2836	597	1	irs	ORG
taxlaw-2836	597	2	irs	ORG
taxlaw-2836	597	3	irs	ORG
taxlaw-2836	598	1	irs	ORG
taxlaw-2836	598	2	irs	ORG
taxlaw-2836	598	3	irs	ORG
taxlaw-2836	599	1	4	CARDINAL
taxlaw-2836	600	1	203	CARDINAL
taxlaw-2836	601	1	supra	PERSON
taxlaw-2836	601	2	198	CARDINAL
taxlaw-2836	601	3	84-86	CARDINAL
taxlaw-2836	601	4	helge	PERSON
taxlaw-2836	601	5	supra	PERSON
taxlaw-2836	601	6	97	CARDINAL
taxlaw-2836	601	7	75	CARDINAL
taxlaw-2836	601	8	197	CARDINAL
taxlaw-2836	601	9	1158-62	DATE
taxlaw-2836	601	10	204	CARDINAL
taxlaw-2836	601	11	gao 2002	ORG
taxlaw-2836	601	12	27	CARDINAL
taxlaw-2836	601	13	34	CARDINAL
taxlaw-2836	601	14	42	CARDINAL
taxlaw-2836	601	15	34	CARDINAL
taxlaw-2836	601	16	205	CARDINAL
taxlaw-2836	602	1	jay a.	PERSON
taxlaw-2836	602	2	& dennis j. ventry jr.	ORG
taxlaw-2836	602	3	10, 2008	DATE
taxlaw-2836	603	1	206	CARDINAL
taxlaw-2836	603	2	joshua d. blank & daniel z. levin	ORG
taxlaw-2836	603	3	30	CARDINAL
taxlaw-2836	604	1	1	CARDINAL
taxlaw-2836	604	2	37	DATE
taxlaw-2836	604	3	2010	DATE
taxlaw-2836	605	1	207	CARDINAL
taxlaw-2836	605	2	supra	PERSON
taxlaw-2836	605	3	198	CARDINAL
taxlaw-2836	605	4	80	CARDINAL
taxlaw-2836	605	5	mayer	ORG
taxlaw-2836	605	6	supra	PERSON
taxlaw-2836	605	7	198	CARDINAL
taxlaw-2836	605	8	828	CARDINAL
taxlaw-2836	605	9	197	CARDINAL
taxlaw-2836	605	10	1149-50	CARDINAL
taxlaw-2836	605	11	208	CARDINAL
taxlaw-2836	605	12	197	CARDINAL
taxlaw-2836	605	13	1148-49	DATE
taxlaw-2836	606	1	209	CARDINAL
taxlaw-2836	606	2	supra	PERSON
taxlaw-2836	606	3	198	CARDINAL
taxlaw-2836	606	4	81	CARDINAL
taxlaw-2836	606	5	supra	PERSON
taxlaw-2836	606	6	86	CARDINAL
taxlaw-2836	606	7	204	CARDINAL
taxlaw-2836	606	8	antonia m. grumbach	PERSON
taxlaw-2836	606	9	patterson belknap webb & tyler llp	PERSON
taxlaw-2836	606	10	17-18	CARDINAL
taxlaw-2836	606	11	aug. 2008	DATE
taxlaw-2836	606	12	gregory korte	PERSON
taxlaw-2836	606	13	irs	ORG
taxlaw-2836	606	14	aug. 19, 2013	DATE
taxlaw-2836	606	15	10:40 am	TIME
taxlaw-2836	608	1	210	CARDINAL
taxlaw-2836	608	2	dana brakman	PERSON
taxlaw-2836	608	3	80	CARDINAL
taxlaw-2836	608	4	l. rev	PERSON
taxlaw-2836	608	5	559	CARDINAL
taxlaw-2836	608	6	607	CARDINAL
taxlaw-2836	608	7	2005	DATE
taxlaw-2836	609	1	211	CARDINAL
taxlaw-2836	609	2	robert a. britton	PERSON
taxlaw-2836	609	3	2008	DATE
taxlaw-2836	610	1	l. rev	PERSON
taxlaw-2836	610	2	437	CARDINAL
taxlaw-2836	610	3	452	CARDINAL
taxlaw-2836	611	1	brody	PERSON
taxlaw-2836	611	2	86	CARDINAL
taxlaw-2836	611	3	232	CARDINAL
taxlaw-2836	611	4	212	CARDINAL
taxlaw-2836	611	5	gao 2014 eo rep	PERSON
taxlaw-2836	611	6	supra	PERSON
taxlaw-2836	611	7	21	CARDINAL
taxlaw-2836	611	8	41	CARDINAL
taxlaw-2836	611	9	u.s. dep’t	GPE
taxlaw-2836	611	10	treasury	ORG
taxlaw-2836	611	11	fiscal year	DATE
taxlaw-2836	611	12	2015	CARDINAL
taxlaw-2836	611	13	231	CARDINAL
taxlaw-2836	611	14	2014	DATE
taxlaw-2836	612	1	112	CARDINAL
taxlaw-2836	612	2	columbia journal of tax law	ORG
taxlaw-2836	613	1	annual	DATE
taxlaw-2836	613	2	1023	CARDINAL
taxlaw-2836	613	3	990-n	PRODUCT
taxlaw-2836	613	4	irs	ORG
taxlaw-2836	613	5	at least two	CARDINAL
taxlaw-2836	614	1	first	ORDINAL
taxlaw-2836	614	2	annual	DATE
taxlaw-2836	614	3	second	ORDINAL
taxlaw-2836	614	4	irs	ORG
taxlaw-2836	615	1	irs	ORG
taxlaw-2836	615	2	congress	ORG
taxlaw-2836	615	3	annual	DATE
taxlaw-2836	615	4	irs	ORG
taxlaw-2836	616	1	irs	ORG
taxlaw-2836	618	1	irs	ORG
taxlaw-2836	620	1	irs	ORG
taxlaw-2836	621	1	several years	DATE
taxlaw-2836	621	2	irs	ORG
taxlaw-2836	623	1	congress	ORG
taxlaw-2836	623	2	irs	ORG
taxlaw-2836	623	3	irs	ORG
taxlaw-2836	624	1	2015	CARDINAL
taxlaw-2836	624	2	u.s.	GPE
taxlaw-2836	624	3	senate	ORG
taxlaw-2836	625	1	55-56	CARDINAL
taxlaw-2836	625	2	2015	DATE
taxlaw-2836	625	3	supra	PERSON
taxlaw-2836	625	4	98	CARDINAL
taxlaw-2836	625	5	26	CARDINAL
taxlaw-2836	625	6	48	DATE
taxlaw-2836	625	7	41	CARDINAL
taxlaw-2836	625	8	virginia c. gross et al.	PERSON
taxlaw-2836	625	9	990	ORG
taxlaw-2836	625	10	2015	CARDINAL
taxlaw-2836	625	11	85	CARDINAL
taxlaw-2836	625	12	141-43	CARDINAL
taxlaw-2836	625	13	213	CARDINAL
taxlaw-2836	625	14	2015	CARDINAL
taxlaw-2836	625	15	212	CARDINAL
taxlaw-2836	625	16	231	CARDINAL
taxlaw-2836	625	17	irs	ORG
taxlaw-2836	625	18	1023	CARDINAL
taxlaw-2836	625	19	2	CARDINAL
taxlaw-2836	627	1	214	CARDINAL
taxlaw-2836	627	2	gao 2014 eo rep.	LAW
taxlaw-2836	627	3	supra	PERSON
taxlaw-2836	627	4	21	CARDINAL
taxlaw-2836	627	5	35	CARDINAL
taxlaw-2836	627	6	u.s. dep’t	GPE
taxlaw-2836	627	7	treasury	ORG
taxlaw-2836	627	8	fiscal year	DATE
taxlaw-2836	627	9	2016	CARDINAL
taxlaw-2836	627	10	248	CARDINAL
taxlaw-2836	627	11	2015	CARDINAL
taxlaw-2836	628	1	48	DATE
taxlaw-2836	628	2	21	CARDINAL
taxlaw-2836	628	3	212	CARDINAL
taxlaw-2836	628	4	104	CARDINAL
taxlaw-2836	628	5	215	CARDINAL
taxlaw-2836	628	6	48	DATE
taxlaw-2836	628	7	20-21	DATE
taxlaw-2836	628	8	212	CARDINAL
taxlaw-2836	628	9	107	CARDINAL
taxlaw-2836	629	1	216	CARDINAL
taxlaw-2836	629	2	212	CARDINAL
taxlaw-2836	629	3	105	CARDINAL
taxlaw-2836	629	4	217	CARDINAL
taxlaw-2836	629	5	118	CARDINAL
taxlaw-2836	630	1	irs	ORG
taxlaw-2836	630	2	1023	CARDINAL
taxlaw-2836	632	1	1	CARDINAL
taxlaw-2836	632	2	2011	DATE
taxlaw-2836	632	3	ann.	PERSON
taxlaw-2836	632	4	supra	PERSON
taxlaw-2836	632	5	161	CARDINAL
taxlaw-2836	632	6	441 & n.23	ORG
taxlaw-2836	632	7	2016	CARDINAL
taxlaw-2836	632	8	113	CARDINAL
taxlaw-2836	632	9	irs	ORG
taxlaw-2836	632	10	irs	ORG
taxlaw-2836	634	1	irs	ORG
taxlaw-2836	634	2	irs	ORG
taxlaw-2836	634	3	at least the 1970s	DATE
taxlaw-2836	635	1	irs	ORG
taxlaw-2836	638	1	irs	ORG
taxlaw-2836	638	2	one	CARDINAL
taxlaw-2836	639	1	a.	PERSON
taxlaw-2836	639	2	irs	ORG
taxlaw-2836	639	3	three	CARDINAL
taxlaw-2836	639	4	one	CARDINAL
taxlaw-2836	640	1	second	ORDINAL
taxlaw-2836	641	1	third	ORDINAL
taxlaw-2836	642	1	1	CARDINAL
taxlaw-2836	642	2	congress	ORG
taxlaw-2836	642	3	irs	ORG
taxlaw-2836	642	4	the 1970s	DATE
taxlaw-2836	642	5	congress	ORG
taxlaw-2836	644	1	the securities and exchange commission	ORG
taxlaw-2836	644	2	sec	ORG
taxlaw-2836	644	3	senate	ORG
taxlaw-2836	644	4	irs	ORG
taxlaw-2836	644	5	congress	ORG
taxlaw-2836	644	6	1999	DATE
taxlaw-2836	644	7	218	CARDINAL
taxlaw-2836	644	8	99	CARDINAL
taxlaw-2836	645	1	219	CARDINAL
taxlaw-2836	645	2	fremont	GPE
taxlaw-2836	645	3	supra	PERSON
taxlaw-2836	645	4	8	CARDINAL
taxlaw-2836	645	5	461	CARDINAL
taxlaw-2836	645	6	lloyd hitoshi mayer &	ORG
taxlaw-2836	645	7	brendan m. wilson	PERSON
taxlaw-2836	645	8	the twenty-first century	DATE
taxlaw-2836	645	9	85	CARDINAL
taxlaw-2836	645	10	l. rev	PERSON
taxlaw-2836	645	11	479	CARDINAL
taxlaw-2836	645	12	495	CARDINAL
taxlaw-2836	645	13	2010	DATE
taxlaw-2836	646	1	220	CARDINAL
taxlaw-2836	646	2	fremont	GPE
taxlaw-2836	646	3	supra	PERSON
taxlaw-2836	646	4	8	CARDINAL
taxlaw-2836	646	5	461-63	CARDINAL
taxlaw-2836	646	6	221	CARDINAL
taxlaw-2836	646	7	donald r. spuehler	PERSON
taxlaw-2836	646	8	england	GPE
taxlaw-2836	646	9	wales	GPE
taxlaw-2836	646	10	the united states	GPE
taxlaw-2836	646	11	5	CARDINAL
taxlaw-2836	646	12	3045	CARDINAL
taxlaw-2836	646	13	1977	DATE
taxlaw-2836	647	1	222	CARDINAL
taxlaw-2836	648	1	3080	CARDINAL
taxlaw-2836	649	1	223	CARDINAL
taxlaw-2836	650	1	3080-81	DATE
taxlaw-2836	651	1	224	CARDINAL
taxlaw-2836	651	2	ginsburg et al.	PERSON
taxlaw-2836	651	3	29	CARDINAL
taxlaw-2836	651	4	2642-44	DATE
taxlaw-2836	651	5	114	CARDINAL
taxlaw-2836	651	6	columbia	ORG
taxlaw-2836	651	7	2	CARDINAL
taxlaw-2836	651	8	the 1970s	DATE
taxlaw-2836	651	9	two	CARDINAL
taxlaw-2836	651	10	irs	ORG
taxlaw-2836	651	11	states.227	NORP
taxlaw-2836	652	1	the national council of nonprofits.230 3.	ORG
taxlaw-2836	653	1	1999	DATE
taxlaw-2836	653	2	sro	PRODUCT
taxlaw-2836	654	1	231	CARDINAL
taxlaw-2836	654	2	irs	ORG
taxlaw-2836	654	3	marcus owens	PERSON
taxlaw-2836	654	4	irs	ORG
taxlaw-2836	654	5	finra	ORG
taxlaw-2836	656	1	225	CARDINAL
taxlaw-2836	656	2	joel l. fleishman	PERSON
taxlaw-2836	656	3	american	NORP
taxlaw-2836	656	4	257	CARDINAL
taxlaw-2836	656	5	2007	DATE
taxlaw-2836	656	6	joel l. fleishman	PERSON
taxlaw-2836	656	7	america 172	EVENT
taxlaw-2836	656	8	187-91	CARDINAL
taxlaw-2836	656	9	charles t. clotfelter & thomas ehrlich eds	PERSON
taxlaw-2836	656	10	1999	DATE
taxlaw-2836	656	11	j. crimm	PERSON
taxlaw-2836	656	12	50	CARDINAL
taxlaw-2836	656	13	emory l.j	PERSON
taxlaw-2836	656	14	1093	CARDINAL
taxlaw-2836	656	15	1192 & n.494	ORG
taxlaw-2836	656	16	2001	DATE
taxlaw-2836	656	17	1999	DATE
taxlaw-2836	657	1	226	CARDINAL
taxlaw-2836	657	2	eleanor l.	PERSON
taxlaw-2836	657	3	peterson	PERSON
taxlaw-2836	657	4	94	CARDINAL
taxlaw-2836	657	5	130-31	DATE
taxlaw-2836	657	6	181-88	MONEY
taxlaw-2836	657	7	1970	DATE
taxlaw-2836	658	1	peterson	PERSON
taxlaw-2836	658	2	adam yarmolinsky & marion	ORG
taxlaw-2836	658	3	r. fremont-smith	PERSON
taxlaw-2836	658	4	5	CARDINAL
taxlaw-2836	658	5	2857	CARDINAL
taxlaw-2836	658	6	2857	CARDINAL
taxlaw-2836	658	7	1977	DATE
taxlaw-2836	659	1	227	CARDINAL
taxlaw-2836	659	2	226	CARDINAL
taxlaw-2836	659	3	181-88	CARDINAL
taxlaw-2836	659	4	226	CARDINAL
taxlaw-2836	659	5	2858	CARDINAL
taxlaw-2836	660	1	228	CARDINAL
taxlaw-2836	660	2	226	CARDINAL
taxlaw-2836	660	3	95	CARDINAL
taxlaw-2836	660	4	142	CARDINAL
taxlaw-2836	660	5	229	CARDINAL
taxlaw-2836	660	6	fremont	GPE
taxlaw-2836	660	7	supra	PERSON
taxlaw-2836	660	8	8	CARDINAL
taxlaw-2836	660	9	462	CARDINAL
taxlaw-2836	660	10	supra	PERSON
taxlaw-2836	660	11	98	CARDINAL
taxlaw-2836	660	12	110-112	CARDINAL
taxlaw-2836	660	13	230	CARDINAL
taxlaw-2836	660	14	209	CARDINAL
taxlaw-2836	660	15	15	CARDINAL
taxlaw-2836	661	1	jan. 7, 2011	DATE
taxlaw-2836	661	2	national council of nonprofits	ORG
taxlaw-2836	663	1	231	CARDINAL
taxlaw-2836	663	2	225	CARDINAL
taxlaw-2836	663	3	186	CARDINAL
taxlaw-2836	663	4	senate	ORG
taxlaw-2836	664	1	14-15	CARDINAL
taxlaw-2836	665	1	irs	ORG
taxlaw-2836	666	1	232	CARDINAL
taxlaw-2836	666	2	supra	PERSON
taxlaw-2836	666	3	58	DATE
taxlaw-2836	666	4	1	CARDINAL
taxlaw-2836	666	5	2016	CARDINAL
taxlaw-2836	666	6	115	CARDINAL
taxlaw-2836	667	1	sro	ORG
taxlaw-2836	667	2	irs	ORG
taxlaw-2836	667	3	owens	PERSON
taxlaw-2836	669	1	irs	ORG
taxlaw-2836	669	2	second	ORDINAL
taxlaw-2836	669	3	at least two	CARDINAL
taxlaw-2836	670	1	first	ORDINAL
taxlaw-2836	670	2	second	ORDINAL
taxlaw-2836	671	1	two	CARDINAL
taxlaw-2836	672	1	irs	ORG
taxlaw-2836	673	1	second	ORDINAL
taxlaw-2836	674	1	1	CARDINAL
taxlaw-2836	674	2	irs	ORG
taxlaw-2836	675	1	congress	ORG
taxlaw-2836	675	2	the interstate commerce commission	ORG
taxlaw-2836	675	3	irs	ORG
taxlaw-2836	675	4	congress	ORG
taxlaw-2836	675	5	only one	CARDINAL
taxlaw-2836	675	6	233	CARDINAL
taxlaw-2836	675	7	18-19	DATE
taxlaw-2836	675	8	234	CARDINAL
taxlaw-2836	676	1	20	CARDINAL
taxlaw-2836	676	2	235	CARDINAL
taxlaw-2836	676	3	225	CARDINAL
taxlaw-2836	676	4	257	CARDINAL
taxlaw-2836	676	5	helge	PERSON
taxlaw-2836	676	6	supra	PERSON
taxlaw-2836	676	7	97	CARDINAL
taxlaw-2836	676	8	70	DATE
taxlaw-2836	677	1	236	CARDINAL
taxlaw-2836	677	2	helge	PERSON
taxlaw-2836	677	3	97	CARDINAL
taxlaw-2836	677	4	20-33	DATE
taxlaw-2836	677	5	owens	PERSON
taxlaw-2836	677	6	supra	PERSON
taxlaw-2836	677	7	58	DATE
taxlaw-2836	677	8	4	CARDINAL
taxlaw-2836	677	9	supra	PERSON
taxlaw-2836	677	10	1	CARDINAL
taxlaw-2836	677	11	99	CARDINAL
taxlaw-2836	678	1	237	CARDINAL
taxlaw-2836	678	2	229	CARDINAL
taxlaw-2836	679	1	238	CARDINAL
taxlaw-2836	679	2	owens	PERSON
taxlaw-2836	679	3	supra	PERSON
taxlaw-2836	679	4	58	DATE
taxlaw-2836	679	5	7-8	DATE
taxlaw-2836	680	1	239	CARDINAL
taxlaw-2836	680	2	kristin e. hickman	PERSON
taxlaw-2836	680	3	irs	ORG
taxlaw-2836	680	4	7	CARDINAL
taxlaw-2836	681	1	j. tax l. 169	PERSON
taxlaw-2836	681	2	2016	CARDINAL
taxlaw-2836	682	1	240	CARDINAL
taxlaw-2836	682	2	ii.a	DATE
taxlaw-2836	683	1	241	CARDINAL
taxlaw-2836	683	2	225	CARDINAL
taxlaw-2836	683	3	256	CARDINAL
taxlaw-2836	683	4	116	CARDINAL
taxlaw-2836	684	1	irs	ORG
taxlaw-2836	684	2	annual	DATE
taxlaw-2836	685	1	501(c)(4	CARDINAL
taxlaw-2836	685	2	irs	ORG
taxlaw-2836	685	3	irs	ORG
taxlaw-2836	686	1	congress	ORG
taxlaw-2836	686	2	one	CARDINAL
taxlaw-2836	686	3	two	CARDINAL
taxlaw-2836	686	4	congress	ORG
taxlaw-2836	688	1	irs	ORG
taxlaw-2836	689	1	irs	ORG
taxlaw-2836	689	2	first	ORDINAL
taxlaw-2836	689	3	irs	ORG
taxlaw-2836	689	4	the department of justice tax division	ORG
taxlaw-2836	689	5	irs	ORG
taxlaw-2836	690	1	242	CARDINAL
taxlaw-2836	690	2	helge	PERSON
taxlaw-2836	690	3	97	CARDINAL
taxlaw-2836	690	4	25	CARDINAL
taxlaw-2836	690	5	kristin e. hickman	PERSON
taxlaw-2836	690	6	63	CARDINAL
taxlaw-2836	690	7	duke l.j	PERSON
taxlaw-2836	690	8	1717	DATE
taxlaw-2836	690	9	1733-35	DATE
taxlaw-2836	690	10	2014	DATE
taxlaw-2836	690	11	owens	PERSON
taxlaw-2836	690	12	supra	PERSON
taxlaw-2836	690	13	58	DATE
taxlaw-2836	690	14	5	CARDINAL
taxlaw-2836	691	1	243	CARDINAL
taxlaw-2836	691	2	1	CARDINAL
taxlaw-2836	691	3	244	CARDINAL
taxlaw-2836	691	4	23	CARDINAL
taxlaw-2836	691	5	120	CARDINAL
taxlaw-2836	691	6	$61.7 million	MONEY
taxlaw-2836	691	7	fiscal year 1999	DATE
taxlaw-2836	692	1	245	CARDINAL
taxlaw-2836	692	2	ashley c. brown	PERSON
taxlaw-2836	692	3	anguilla 7 (2008	ORG
taxlaw-2836	692	4	http://www.hks.harvard.edu/hepg	WORK_OF_ART
taxlaw-2836	693	1	joel seligman	PERSON
taxlaw-2836	693	2	the securities and exchange commission	ORG
taxlaw-2836	693	3	28	CARDINAL
taxlaw-2836	693	4	nova l. rev	PERSON
taxlaw-2836	693	5	233	CARDINAL
taxlaw-2836	693	6	253	CARDINAL
taxlaw-2836	693	7	2004	DATE
taxlaw-2836	693	8	125	CARDINAL
taxlaw-2836	694	1	l. rev.	PERSON
taxlaw-2836	694	2	1822	DATE
taxlaw-2836	694	3	1825-29	DATE
taxlaw-2836	694	4	2012	DATE
taxlaw-2836	695	1	246	CARDINAL
taxlaw-2836	695	2	245	CARDINAL
taxlaw-2836	695	3	4	CARDINAL
taxlaw-2836	695	4	8	CARDINAL
taxlaw-2836	695	5	245	CARDINAL
taxlaw-2836	695	6	254	CARDINAL
taxlaw-2836	695	7	247	CARDINAL
taxlaw-2836	695	8	245	CARDINAL
taxlaw-2836	695	9	1839	DATE
taxlaw-2836	696	1	248	CARDINAL
taxlaw-2836	696	2	32	CARDINAL
taxlaw-2836	697	1	249	CARDINAL
taxlaw-2836	697	2	fremont	GPE
taxlaw-2836	697	3	supra	PERSON
taxlaw-2836	697	4	8	CARDINAL
taxlaw-2836	697	5	392	CARDINAL
taxlaw-2836	697	6	245	CARDINAL
taxlaw-2836	697	7	13	CARDINAL
taxlaw-2836	697	8	supra	PERSON
taxlaw-2836	697	9	58	DATE
taxlaw-2836	697	10	5	CARDINAL
taxlaw-2836	697	11	2016	CARDINAL
taxlaw-2836	697	12	117	CARDINAL
taxlaw-2836	697	13	congress	ORG
taxlaw-2836	697	14	irs	ORG
taxlaw-2836	697	15	2	CARDINAL
taxlaw-2836	697	16	owens	PERSON
taxlaw-2836	698	1	253	CARDINAL
taxlaw-2836	698	2	sros	ORG
taxlaw-2836	698	3	four	CARDINAL
taxlaw-2836	698	4	sro	ORG
taxlaw-2836	699	1	first	ORDINAL
taxlaw-2836	699	2	sro	ORG
taxlaw-2836	700	1	254	CARDINAL
taxlaw-2836	700	2	second	ORDINAL
taxlaw-2836	700	3	third	ORDINAL
taxlaw-2836	700	4	fourth	ORDINAL
taxlaw-2836	700	5	four	CARDINAL
taxlaw-2836	701	1	sro	ORG
taxlaw-2836	701	2	250	CARDINAL
taxlaw-2836	701	3	245	CARDINAL
taxlaw-2836	701	4	13	CARDINAL
taxlaw-2836	701	5	251	CARDINAL
taxlaw-2836	701	6	23	CARDINAL
taxlaw-2836	701	7	120	CARDINAL
taxlaw-2836	701	8	$61.7 million	MONEY
taxlaw-2836	701	9	fiscal year 1999	DATE
taxlaw-2836	701	10	joseph bankman & paul l. caron	ORG
taxlaw-2836	701	11	california	GPE
taxlaw-2836	701	12	48	CARDINAL
taxlaw-2836	702	1	davis l. rev	PERSON
taxlaw-2836	702	2	405	CARDINAL
taxlaw-2836	702	3	406-08	PERCENT
taxlaw-2836	702	4	2014	DATE
taxlaw-2836	703	1	252	CARDINAL
taxlaw-2836	703	2	alejandro e. camacho &	PERSON
taxlaw-2836	703	3	robert l. glicksman	PERSON
taxlaw-2836	703	4	3-d	QUANTITY
taxlaw-2836	703	5	51	CARDINAL
taxlaw-2836	704	1	j.	PERSON
taxlaw-2836	704	2	legis	GPE
taxlaw-2836	705	1	19 (2014	DATE
taxlaw-2836	706	1	253	CARDINAL
taxlaw-2836	706	2	jody freeman	PERSON
taxlaw-2836	706	3	52	CARDINAL
taxlaw-2836	707	1	l. rev	PERSON
taxlaw-2836	707	2	813	CARDINAL
taxlaw-2836	707	3	831-38	CARDINAL
taxlaw-2836	707	4	douglas c. michael	PERSON
taxlaw-2836	707	5	47	CARDINAL
taxlaw-2836	708	1	l. rev	PERSON
taxlaw-2836	708	2	171	CARDINAL
taxlaw-2836	708	3	174-81	CARDINAL
taxlaw-2836	708	4	1995	DATE
taxlaw-2836	708	5	159	CARDINAL
taxlaw-2836	708	6	l. rev	PERSON
taxlaw-2836	708	7	411	CARDINAL
taxlaw-2836	708	8	424	CARDINAL
taxlaw-2836	708	9	2011	DATE
taxlaw-2836	708	10	supra	PERSON
taxlaw-2836	708	11	233	CARDINAL
taxlaw-2836	709	1	254	CARDINAL
taxlaw-2836	709	2	onnig h. dombalagian	PERSON
taxlaw-2836	709	3	sro	CARDINAL
taxlaw-2836	709	4	1	CARDINAL
taxlaw-2836	710	1	j. corp. fin. & com	ORG
taxlaw-2836	710	2	317	CARDINAL
taxlaw-2836	710	3	323	CARDINAL
taxlaw-2836	710	4	2007	DATE
taxlaw-2836	710	5	neil gunningham & joseph rees	ORG
taxlaw-2836	710	6	19	CARDINAL
taxlaw-2836	710	7	l. &	ORG
taxlaw-2836	710	8	363	CARDINAL
taxlaw-2836	710	9	391	CARDINAL
taxlaw-2836	710	10	1997	DATE
taxlaw-2836	710	11	michael	PERSON
taxlaw-2836	710	12	supra	PERSON
taxlaw-2836	710	13	253	CARDINAL
taxlaw-2836	710	14	192	CARDINAL
taxlaw-2836	710	15	243	CARDINAL
taxlaw-2836	710	16	253	CARDINAL
taxlaw-2836	710	17	446	CARDINAL
taxlaw-2836	711	1	255	CARDINAL
taxlaw-2836	711	2	nat’l ctr	GPE
taxlaw-2836	712	1	philanthropy &	ORG
taxlaw-2836	712	2	11 (2005	DATE
taxlaw-2836	713	1	253	CARDINAL
taxlaw-2836	713	2	445	CARDINAL
taxlaw-2836	713	3	mark sidel	PERSON
taxlaw-2836	713	4	80	CARDINAL
taxlaw-2836	713	5	l. rev	PERSON
taxlaw-2836	713	6	803	CARDINAL
taxlaw-2836	713	7	812-13	CARDINAL
taxlaw-2836	714	1	256	CARDINAL
taxlaw-2836	714	2	255	CARDINAL
taxlaw-2836	714	3	12	CARDINAL
taxlaw-2836	714	4	michael	PERSON
taxlaw-2836	714	5	supra	PERSON
taxlaw-2836	714	6	253	CARDINAL
taxlaw-2836	714	7	243	CARDINAL
taxlaw-2836	715	1	257	CARDINAL
taxlaw-2836	715	2	michael	PERSON
taxlaw-2836	715	3	supra	PERSON
taxlaw-2836	715	4	253	CARDINAL
taxlaw-2836	715	5	195	CARDINAL
taxlaw-2836	715	6	derek fischer	PERSON
taxlaw-2836	715	7	dodd-frank’s	PERSON
taxlaw-2836	715	8	cftc	ORG
taxlaw-2836	715	9	115	CARDINAL
taxlaw-2836	716	1	l. rev	PERSON
taxlaw-2836	716	2	69	CARDINAL
taxlaw-2836	716	3	89	CARDINAL
taxlaw-2836	717	1	258	CARDINAL
taxlaw-2836	717	2	98	CARDINAL
taxlaw-2836	718	1	118	CARDINAL
taxlaw-2836	719	1	congress	ORG
taxlaw-2836	719	2	second	ORDINAL
taxlaw-2836	720	1	259	CARDINAL
taxlaw-2836	720	2	congress	ORG
taxlaw-2836	720	3	sro	ORG
taxlaw-2836	720	4	sro	ORG
taxlaw-2836	720	5	two	CARDINAL
taxlaw-2836	720	6	irs	ORG
taxlaw-2836	720	7	irs	ORG
taxlaw-2836	720	8	decades	DATE
taxlaw-2836	723	1	264	CARDINAL
taxlaw-2836	723	2	sro	ORG
taxlaw-2836	723	3	irs	ORG
taxlaw-2836	724	1	267	CARDINAL
taxlaw-2836	724	2	259	CARDINAL
taxlaw-2836	724	3	helge	PERSON
taxlaw-2836	724	4	97	CARDINAL
taxlaw-2836	724	5	76	DATE
taxlaw-2836	724	6	owens	PERSON
taxlaw-2836	724	7	supra	PERSON
taxlaw-2836	724	8	58	DATE
taxlaw-2836	724	9	21	CARDINAL
taxlaw-2836	724	10	jonathan macey & caroline novogrod	ORG
taxlaw-2836	724	11	40	CARDINAL
taxlaw-2836	724	12	hofstra l. rev	PERSON
taxlaw-2836	724	13	963	CARDINAL
taxlaw-2836	724	14	998-1000	CARDINAL
taxlaw-2836	724	15	2012	DATE
taxlaw-2836	724	16	sro	ORG
taxlaw-2836	725	1	260	CARDINAL
taxlaw-2836	725	2	helge	PERSON
taxlaw-2836	725	3	97	CARDINAL
taxlaw-2836	725	4	73	CARDINAL
taxlaw-2836	725	5	owens	PERSON
taxlaw-2836	725	6	supra	PERSON
taxlaw-2836	725	7	58	DATE
taxlaw-2836	725	8	23	CARDINAL
taxlaw-2836	726	1	261	CARDINAL
taxlaw-2836	726	2	helge	PERSON
taxlaw-2836	726	3	97	CARDINAL
taxlaw-2836	726	4	73-74	CARDINAL
taxlaw-2836	726	5	owens	PERSON
taxlaw-2836	726	6	supra	PERSON
taxlaw-2836	726	7	58	DATE
taxlaw-2836	726	8	2-3	DATE
taxlaw-2836	726	9	262	CARDINAL
taxlaw-2836	726	10	1	CARDINAL
taxlaw-2836	726	11	263	CARDINAL
taxlaw-2836	726	12	supra	PERSON
taxlaw-2836	726	13	260-261	QUANTITY
taxlaw-2836	727	1	264	CARDINAL
taxlaw-2836	727	2	246	CARDINAL
taxlaw-2836	728	1	265	CARDINAL
taxlaw-2836	728	2	helge	PERSON
taxlaw-2836	728	3	97	CARDINAL
taxlaw-2836	728	4	26	CARDINAL
taxlaw-2836	728	5	supra	PERSON
taxlaw-2836	728	6	58	DATE
taxlaw-2836	728	7	24	CARDINAL
taxlaw-2836	728	8	2 (	PERCENT
taxlaw-2836	730	1	266	CARDINAL
taxlaw-2836	730	2	dombalagian	NORP
taxlaw-2836	730	3	254	CARDINAL
taxlaw-2836	730	4	340 & n.102	ORG
taxlaw-2836	730	5	supra	PERSON
taxlaw-2836	730	6	58	DATE
taxlaw-2836	730	7	14-15	DATE
taxlaw-2836	731	1	kristin e. hickman	PERSON
taxlaw-2836	731	2	66	CARDINAL
taxlaw-2836	732	1	l. rev	PERSON
taxlaw-2836	732	2	465	CARDINAL
taxlaw-2836	732	3	2013	DATE
taxlaw-2836	733	1	267	CARDINAL
taxlaw-2836	733	2	253	CARDINAL
taxlaw-2836	733	3	485-86	CARDINAL
taxlaw-2836	733	4	owens	PERSON
taxlaw-2836	733	5	supra	PERSON
taxlaw-2836	733	6	58	DATE
taxlaw-2836	733	7	21	CARDINAL
taxlaw-2836	733	8	268	CARDINAL
taxlaw-2836	733	9	helge	PERSON
taxlaw-2836	733	10	97	CARDINAL
taxlaw-2836	733	11	80-81	CARDINAL
taxlaw-2836	733	12	michael	PERSON
taxlaw-2836	733	13	supra	PERSON
taxlaw-2836	733	14	253	CARDINAL
taxlaw-2836	733	15	183-84	CARDINAL
taxlaw-2836	734	1	269	CARDINAL
taxlaw-2836	734	2	michael	PERSON
taxlaw-2836	734	3	supra	PERSON
taxlaw-2836	734	4	253	CARDINAL
taxlaw-2836	734	5	184-88	DATE
taxlaw-2836	734	6	2016	CARDINAL
taxlaw-2836	734	7	119	CARDINAL
taxlaw-2836	734	8	irs	ORG
taxlaw-2836	734	9	sros	ORG
taxlaw-2836	735	1	271	CARDINAL
taxlaw-2836	735	2	one	CARDINAL
taxlaw-2836	736	1	273	CARDINAL
taxlaw-2836	736	2	irs	ORG
taxlaw-2836	736	3	one	CARDINAL
taxlaw-2836	736	4	sro	ORG
taxlaw-2836	736	5	sro	ORG
taxlaw-2836	736	6	owens	PERSON
taxlaw-2836	736	7	irs	ORG
taxlaw-2836	736	8	sec	ORG
taxlaw-2836	739	1	277	CARDINAL
taxlaw-2836	739	2	270	CARDINAL
taxlaw-2836	739	3	treasury	ORG
taxlaw-2836	739	4	ie-09-013	PRODUCT
taxlaw-2836	739	5	6-8	CARDINAL
taxlaw-2836	739	6	2010	DATE
taxlaw-2836	741	1	271	CARDINAL
taxlaw-2836	741	2	michael	PERSON
taxlaw-2836	741	3	supra	PERSON
taxlaw-2836	741	4	253	CARDINAL
taxlaw-2836	741	5	189-90	CARDINAL
taxlaw-2836	741	6	supra	PERSON
taxlaw-2836	741	7	58	DATE
taxlaw-2836	741	8	11	CARDINAL
taxlaw-2836	741	9	272	CARDINAL
taxlaw-2836	741	10	98	CARDINAL
taxlaw-2836	742	1	273	CARDINAL
taxlaw-2836	742	2	gabriel s. mairzadeh	PERSON
taxlaw-2836	742	3	16	CARDINAL
taxlaw-2836	742	4	l. 451	PERSON
taxlaw-2836	742	5	507-08 (	PERCENT
taxlaw-2836	743	1	274	CARDINAL
taxlaw-2836	743	2	bonnie s. brier et al.	PERSON
taxlaw-2836	743	3	43-44	DATE
taxlaw-2836	744	1	275	CARDINAL
taxlaw-2836	744	2	owens	PERSON
taxlaw-2836	744	3	supra	PERSON
taxlaw-2836	744	4	58	DATE
taxlaw-2836	744	5	19-20	CARDINAL
taxlaw-2836	744	6	mayer & wilson	ORG
taxlaw-2836	744	7	supra	PERSON
taxlaw-2836	744	8	219	CARDINAL
taxlaw-2836	744	9	534-39	CARDINAL
taxlaw-2836	745	1	276	CARDINAL
taxlaw-2836	745	2	michael	PERSON
taxlaw-2836	745	3	supra	PERSON
taxlaw-2836	745	4	253	CARDINAL
taxlaw-2836	745	5	190-91	CARDINAL
taxlaw-2836	746	1	277	CARDINAL
taxlaw-2836	746	2	harold i. abramson	PERSON
taxlaw-2836	746	3	fifth	ORDINAL
taxlaw-2836	746	4	16	CARDINAL
taxlaw-2836	747	1	l.q. 165 (	PERSON
taxlaw-2836	747	2	1989	DATE
taxlaw-2836	747	3	alexander volokh	PERSON
taxlaw-2836	747	4	37	CARDINAL
taxlaw-2836	748	1	j.l. & pub	ORG
taxlaw-2836	749	1	931	CARDINAL
taxlaw-2836	749	2	2014	DATE
taxlaw-2836	750	1	120	CARDINAL
taxlaw-2836	753	1	one	CARDINAL
taxlaw-2836	754	1	national sros wielding substantial authority	ORG
taxlaw-2836	754	2	one	CARDINAL
taxlaw-2836	756	1	irs	ORG
taxlaw-2836	757	1	close to 90,000	CARDINAL
taxlaw-2836	757	2	hundreds of thousands	CARDINAL
taxlaw-2836	757	3	annually	DATE
taxlaw-2836	757	4	dozens	CARDINAL
taxlaw-2836	757	5	million	CARDINAL
taxlaw-2836	757	6	millions	CARDINAL
taxlaw-2836	758	1	years	DATE
taxlaw-2836	758	2	tens of thousands	CARDINAL
taxlaw-2836	758	3	278	CARDINAL
taxlaw-2836	758	4	volokh	ORG
taxlaw-2836	758	5	supra	PERSON
taxlaw-2836	758	6	277	CARDINAL
taxlaw-2836	758	7	950	CARDINAL
taxlaw-2836	758	8	960	CARDINAL
taxlaw-2836	758	9	279	CARDINAL
taxlaw-2836	758	10	michael	PERSON
taxlaw-2836	758	11	supra	PERSON
taxlaw-2836	758	12	253	CARDINAL
taxlaw-2836	758	13	203-240	QUANTITY
taxlaw-2836	758	14	280	CARDINAL
taxlaw-2836	758	15	23	CARDINAL
taxlaw-2836	758	16	117-19	CARDINAL
taxlaw-2836	758	17	24	CARDINAL
taxlaw-2836	759	1	281	CARDINAL
taxlaw-2836	759	2	nat’l treasury	GPE
taxlaw-2836	761	1	282	CARDINAL
taxlaw-2836	762	1	supra	PERSON
taxlaw-2836	762	2	229	CARDINAL
taxlaw-2836	763	1	283	CARDINAL
taxlaw-2836	763	2	bbb	ORG
taxlaw-2836	765	1	229	CARDINAL
taxlaw-2836	766	1	284	CARDINAL
taxlaw-2836	766	2	treasury	ORG
taxlaw-2836	766	3	2012-10	DATE
taxlaw-2836	766	4	thousands	CARDINAL
taxlaw-2836	766	5	2016	CARDINAL
taxlaw-2836	766	6	121	CARDINAL
taxlaw-2836	768	1	owens	PERSON
taxlaw-2836	770	1	congress	ORG
taxlaw-2836	770	2	irs	ORG
taxlaw-2836	772	1	congress	ORG
taxlaw-2836	772	2	sro	ORG
taxlaw-2836	773	1	irs	ORG
taxlaw-2836	774	1	irs	ORG
taxlaw-2836	775	1	irs	ORG
taxlaw-2836	776	1	irs	ORG
taxlaw-2836	777	1	irs	ORG
taxlaw-2836	778	1	irs	ORG
taxlaw-2836	780	1	irs	ORG
taxlaw-2836	781	1	2012	DATE
taxlaw-2836	781	2	https://www.treasury.gov/tigta	PERSON
taxlaw-2836	783	1	42	CARDINAL
taxlaw-2836	784	1	285	CARDINAL
taxlaw-2836	784	2	supra	PERSON
taxlaw-2836	784	3	58	DATE
taxlaw-2836	784	4	18	CARDINAL
taxlaw-2836	784	5	helge	PERSON
taxlaw-2836	784	6	supra	PERSON
taxlaw-2836	784	7	97	CARDINAL
taxlaw-2836	784	8	70-79	CARDINAL
taxlaw-2836	785	1	286	CARDINAL
taxlaw-2836	785	2	michael	PERSON
taxlaw-2836	785	3	supra	PERSON
taxlaw-2836	785	4	253	CARDINAL
taxlaw-2836	785	5	198	CARDINAL
taxlaw-2836	785	6	122	CARDINAL
taxlaw-2836	785	7	irs	ORG
taxlaw-2836	786	1	irs	ORG
taxlaw-2836	787	1	irs	ORG
taxlaw-2836	788	1	irs	ORG