id	sid	eid	entity	type
taxlaw-2837	1	1	irs	ORG
taxlaw-2837	1	2	amy b. monahan*	PERSON
taxlaw-2837	1	3	irs	ORG
taxlaw-2837	1	4	congress	ORG
taxlaw-2837	1	5	irs	ORG
taxlaw-2837	2	1	irs	ORG
taxlaw-2837	3	1	irs	ORG
taxlaw-2837	3	2	irs	ORG
taxlaw-2837	4	1	irs	ORG
taxlaw-2837	7	1	irs	ORG
taxlaw-2837	7	2	irs	ORG
taxlaw-2837	7	3	the department of health and human services	ORG
taxlaw-2837	8	1	university of minnesota law school	ORG
taxlaw-2837	9	1	2016 monahan	PERSON
taxlaw-2837	10	1	https://creativecommons.org/licenses/by/4.0/	WORK_OF_ART
taxlaw-2837	11	1	124	CARDINAL
taxlaw-2837	11	2	columbia	ORG
taxlaw-2837	12	1	125 ii	QUANTITY
taxlaw-2837	13	1	treasury	ORG
taxlaw-2837	14	1	125 iii	QUANTITY
taxlaw-2837	15	1	126	CARDINAL
taxlaw-2837	17	1	128	CARDINAL
taxlaw-2837	17	2	irs	ORG
taxlaw-2837	17	3	132	CARDINAL
taxlaw-2837	17	4	irs	ORG
taxlaw-2837	17	5	132	CARDINAL
taxlaw-2837	17	6	133 1	CARDINAL
taxlaw-2837	18	1	133 2	CARDINAL
taxlaw-2837	19	1	134 3	CARDINAL
taxlaw-2837	20	1	135	CARDINAL
taxlaw-2837	20	2	d.	NORP
taxlaw-2837	20	3	137	CARDINAL
taxlaw-2837	20	4	irs	ORG
taxlaw-2837	20	5	137	CARDINAL
taxlaw-2837	20	6	irs	ORG
taxlaw-2837	20	7	137	CARDINAL
taxlaw-2837	20	8	irs	ORG
taxlaw-2837	20	9	aca	ORG
taxlaw-2837	20	10	138	CARDINAL
taxlaw-2837	20	11	irs	ORG
taxlaw-2837	22	1	141 vi	PERSON
taxlaw-2837	23	1	142 2016	CARDINAL
taxlaw-2837	23	2	irs	ORG
taxlaw-2837	23	3	125	CARDINAL
taxlaw-2837	23	4	i.	PERSON
taxlaw-2837	23	5	irs	ORG
taxlaw-2837	23	6	congress	ORG
taxlaw-2837	23	7	irs	ORG
taxlaw-2837	24	1	irs	ORG
taxlaw-2837	25	1	irs	ORG
taxlaw-2837	25	2	irs	ORG
taxlaw-2837	25	3	one	CARDINAL
taxlaw-2837	26	1	today	DATE
taxlaw-2837	27	1	irs	ORG
taxlaw-2837	27	2	hickman	PERSON
taxlaw-2837	27	3	irs	ORG
taxlaw-2837	28	1	nina olson	PERSON
taxlaw-2837	28	2	one	CARDINAL
taxlaw-2837	28	3	2014.2	CARDINAL
taxlaw-2837	28	4	irs	ORG
taxlaw-2837	28	5	aca administration	ORG
taxlaw-2837	28	6	burwell	PERSON
taxlaw-2837	28	7	irs	ORG
taxlaw-2837	29	1	irs	ORG
taxlaw-2837	29	2	irs	ORG
taxlaw-2837	30	1	irs	ORG
taxlaw-2837	31	1	1974	DATE
taxlaw-2837	31	2	irs	ORG
taxlaw-2837	32	1	irs	ORG
taxlaw-2837	32	2	irs	ORG
taxlaw-2837	32	3	irs	ORG
taxlaw-2837	33	1	irs	ORG
taxlaw-2837	35	1	treasury	ORG
taxlaw-2837	35	2	1	CARDINAL
taxlaw-2837	35	3	2014	DATE
taxlaw-2837	35	4	congress	ORG
taxlaw-2837	35	5	2014	DATE
taxlaw-2837	36	1	2	CARDINAL
taxlaw-2837	36	2	67	CARDINAL
taxlaw-2837	36	3	3	CARDINAL
taxlaw-2837	36	4	burwell	ORG
taxlaw-2837	36	5	135	CARDINAL
taxlaw-2837	36	6	s. ct	PERSON
taxlaw-2837	36	7	2480	CARDINAL
taxlaw-2837	36	8	2489	CARDINAL
taxlaw-2837	36	9	2015	CARDINAL
taxlaw-2837	37	1	4	CARDINAL
taxlaw-2837	38	1	165	CARDINAL
taxlaw-2837	39	1	section 165	LAW
taxlaw-2837	39	2	the 1939	DATE
taxlaw-2837	40	1	126	CARDINAL
taxlaw-2837	40	2	columbia	ORG
taxlaw-2837	41	1	today	DATE
taxlaw-2837	43	1	1939	DATE
taxlaw-2837	45	1	1954	DATE
taxlaw-2837	45	2	first	ORDINAL
taxlaw-2837	46	1	105	CARDINAL
taxlaw-2837	46	2	106	CARDINAL
taxlaw-2837	46	3	a world war ii	EVENT
taxlaw-2837	46	4	era	DATE
taxlaw-2837	46	5	1953.10	CARDINAL
taxlaw-2837	46	6	congress	ORG
taxlaw-2837	46	7	1954	DATE
taxlaw-2837	47	1	first	ORDINAL
taxlaw-2837	48	1	two	CARDINAL
taxlaw-2837	50	1	irs	ORG
taxlaw-2837	50	2	iii	PERSON
taxlaw-2837	51	1	treasury	ORG
taxlaw-2837	54	1	”11	ORG
taxlaw-2837	55	1	the 1939	DATE
taxlaw-2837	55	2	oct 21, 1942	DATE
taxlaw-2837	55	3	56	CARDINAL
taxlaw-2837	55	4	798	CARDINAL
taxlaw-2837	55	5	77th	ORDINAL
taxlaw-2837	55	6	congress	ORG
taxlaw-2837	55	7	2nd	ORDINAL
taxlaw-2837	55	8	619	CARDINAL
taxlaw-2837	56	1	6 i.r.c	QUANTITY
taxlaw-2837	57	1	1939 § 23(p	ORG
taxlaw-2837	57	2	2015	CARDINAL
taxlaw-2837	58	1	7	CARDINAL
taxlaw-2837	60	1	irs	ORG
taxlaw-2837	61	1	form 4848 (1973	DATE
taxlaw-2837	63	1	1954	CARDINAL
taxlaw-2837	63	2	105	CARDINAL
taxlaw-2837	63	3	106	CARDINAL
taxlaw-2837	63	4	2015	CARDINAL
taxlaw-2837	64	1	9	CARDINAL
taxlaw-2837	64	2	david a. hyman & mark hall	PERSON
taxlaw-2837	64	3	two	CARDINAL
taxlaw-2837	64	4	2	CARDINAL
taxlaw-2837	64	5	j. health pol’y l. &	ORG
taxlaw-2837	64	6	23	CARDINAL
taxlaw-2837	64	7	25	DATE
taxlaw-2837	65	1	10	CARDINAL
taxlaw-2837	65	2	house, inc.	ORG
taxlaw-2837	65	3	1974	DATE
taxlaw-2837	65	4	1974	DATE
taxlaw-2837	66	1	2016	CARDINAL
taxlaw-2837	66	2	irs	ORG
taxlaw-2837	66	3	127	CARDINAL
taxlaw-2837	66	4	deductions.12	GPE
taxlaw-2837	66	5	duties.13	PERSON
taxlaw-2837	68	1	irs	ORG
taxlaw-2837	68	2	treasury	ORG
taxlaw-2837	68	3	16	CARDINAL
taxlaw-2837	68	4	the early years	DATE
taxlaw-2837	69	1	carter	PERSON
taxlaw-2837	70	1	18	CARDINAL
taxlaw-2837	72	1	4	CARDINAL
taxlaw-2837	72	2	carter	PERSON
taxlaw-2837	72	3	treasury	ORG
taxlaw-2837	72	4	treasury	ORG
taxlaw-2837	73	1	”21	ORG
taxlaw-2837	73	2	first	ORDINAL
taxlaw-2837	74	1	congress	ORG
taxlaw-2837	74	2	two	CARDINAL
taxlaw-2837	76	1	one	CARDINAL
taxlaw-2837	76	2	congress	ORG
taxlaw-2837	77	1	one	CARDINAL
taxlaw-2837	80	1	treasury	ORG
taxlaw-2837	80	2	12	CARDINAL
taxlaw-2837	82	1	404(a)(3)(a	DATE
taxlaw-2837	82	2	2015	CARDINAL
taxlaw-2837	83	1	13	CARDINAL
taxlaw-2837	84	1	4975(c)(1)(e	CARDINAL
taxlaw-2837	84	2	2015	CARDINAL
taxlaw-2837	85	1	14	CARDINAL
taxlaw-2837	86	1	1001	DATE
taxlaw-2837	87	1	2015	CARDINAL
taxlaw-2837	88	1	15	CARDINAL
taxlaw-2837	89	1	commerce clearing house, inc.	ORG
taxlaw-2837	89	2	supra	PERSON
taxlaw-2837	89	3	11	CARDINAL
taxlaw-2837	89	4	904	CARDINAL
taxlaw-2837	90	1	16	CARDINAL
taxlaw-2837	90	2	1974	DATE
taxlaw-2837	91	1	l. 93-406	PERSON
taxlaw-2837	92	1	17	CARDINAL
taxlaw-2837	92	2	irs	ORG
taxlaw-2837	93	1	commerce clearing house, inc.	ORG
taxlaw-2837	93	2	supra	PERSON
taxlaw-2837	93	3	11	CARDINAL
taxlaw-2837	93	4	901	CARDINAL
taxlaw-2837	94	1	irs	ORG
taxlaw-2837	95	1	902	CARDINAL
taxlaw-2837	96	1	18	CARDINAL
taxlaw-2837	96	2	4	CARDINAL
taxlaw-2837	96	3	5	CARDINAL
taxlaw-2837	98	1	2006	DATE
taxlaw-2837	99	1	19	CARDINAL
taxlaw-2837	102	1	2	CARDINAL
taxlaw-2837	102	2	congress	ORG
taxlaw-2837	102	3	6	CARDINAL
taxlaw-2837	102	4	drexel	ORG
taxlaw-2837	102	5	l. rev	PERSON
taxlaw-2837	102	6	291	CARDINAL
taxlaw-2837	102	7	300	CARDINAL
taxlaw-2837	102	8	2014	DATE
taxlaw-2837	103	1	128	CARDINAL
taxlaw-2837	103	2	columbia	ORG
taxlaw-2837	108	1	freeman	PERSON
taxlaw-2837	109	1	25 one	CARDINAL
taxlaw-2837	110	1	irs	ORG
taxlaw-2837	111	1	irs	ORG
taxlaw-2837	113	1	irs	ORG
taxlaw-2837	114	1	105	CARDINAL
taxlaw-2837	114	2	106.28	CARDINAL
taxlaw-2837	114	3	the 1980s	DATE
taxlaw-2837	114	4	first	ORDINAL
taxlaw-2837	115	1	three	CARDINAL
taxlaw-2837	115	2	irs	ORG
taxlaw-2837	115	3	first	ORDINAL
taxlaw-2837	115	4	23	CARDINAL
taxlaw-2837	115	5	304	CARDINAL
taxlaw-2837	115	6	24	CARDINAL
taxlaw-2837	115	7	3	CARDINAL
taxlaw-2837	115	8	4	CARDINAL
taxlaw-2837	115	9	6	CARDINAL
taxlaw-2837	115	10	drexel	ORG
taxlaw-2837	115	11	l. rev	PERSON
taxlaw-2837	115	12	319	CARDINAL
taxlaw-2837	115	13	324	CARDINAL
taxlaw-2837	115	14	2014	DATE
taxlaw-2837	116	1	25	CARDINAL
taxlaw-2837	116	2	jody freeman	PERSON
taxlaw-2837	116	3	jim rossi	PERSON
taxlaw-2837	116	4	125	CARDINAL
taxlaw-2837	117	1	l. rev	PERSON
taxlaw-2837	117	2	1131	DATE
taxlaw-2837	117	3	1134	DATE
taxlaw-2837	117	4	2012	DATE
taxlaw-2837	118	1	26	CARDINAL
taxlaw-2837	119	1	1142	CARDINAL
taxlaw-2837	120	1	27	CARDINAL
taxlaw-2837	121	1	1142-43	CARDINAL
taxlaw-2837	122	1	28	CARDINAL
taxlaw-2837	122	2	section 105	LAW
taxlaw-2837	122	3	1978	DATE
taxlaw-2837	123	1	95-600	CARDINAL
taxlaw-2837	123	2	366	CARDINAL
taxlaw-2837	124	1	29	CARDINAL
taxlaw-2837	125	1	section 89	LAW
taxlaw-2837	125	2	1986	DATE
taxlaw-2837	126	1	section 89	LAW
taxlaw-2837	127	1	section 89	LAW
taxlaw-2837	128	1	congress	ORG
taxlaw-2837	129	1	section 89	LAW
taxlaw-2837	130	1	1989	DATE
taxlaw-2837	131	1	section 89’s	LAW
taxlaw-2837	131	2	rosina b. barker	PERSON
taxlaw-2837	131	3	47	CARDINAL
taxlaw-2837	131	4	843	CARDINAL
taxlaw-2837	131	5	1990	DATE
taxlaw-2837	131	6	2016	CARDINAL
taxlaw-2837	131	7	irs	ORG
taxlaw-2837	131	8	129	CARDINAL
taxlaw-2837	131	9	1985	DATE
taxlaw-2837	132	1	erisa,32	PERSON
taxlaw-2837	133	1	the department of health & human services	ORG
taxlaw-2837	133	2	hhs	ORG
taxlaw-2837	134	1	three	CARDINAL
taxlaw-2837	135	1	irs	ORG
taxlaw-2837	135	2	treasury.35	PERSON
taxlaw-2837	136	1	100	MONEY
taxlaw-2837	136	2	up to $100	MONEY
taxlaw-2837	136	3	remedies.39	PERSON
taxlaw-2837	136	4	second	ORDINAL
taxlaw-2837	136	5	medicare	ORG
taxlaw-2837	136	6	msp	ORG
taxlaw-2837	136	7	medicare	ORG
taxlaw-2837	136	8	first	ORDINAL
taxlaw-2837	136	9	medicare	ORG
taxlaw-2837	137	1	first	ORDINAL
taxlaw-2837	137	2	medicare	ORG
taxlaw-2837	138	1	25%	PERCENT
taxlaw-2837	138	2	30	CARDINAL
taxlaw-2837	138	3	1985	DATE
taxlaw-2837	139	1	99-272	CARDINAL
taxlaw-2837	139	2	100	CARDINAL
taxlaw-2837	140	1	82	CARDINAL
taxlaw-2837	140	2	1986	DATE
taxlaw-2837	141	1	31	CARDINAL
taxlaw-2837	142	1	4980b	DATE
taxlaw-2837	142	2	2015	CARDINAL
taxlaw-2837	143	1	32	CARDINAL
taxlaw-2837	144	1	99-272	CARDINAL
taxlaw-2837	144	2	10002	DATE
taxlaw-2837	145	1	33	CARDINAL
taxlaw-2837	146	1	34	CARDINAL
taxlaw-2837	148	1	99-453	CARDINAL
taxlaw-2837	148	2	1st	ORDINAL
taxlaw-2837	149	1	562-63	CARDINAL
taxlaw-2837	149	2	1985	DATE
taxlaw-2837	150	1	35	CARDINAL
taxlaw-2837	151	1	563	CARDINAL
taxlaw-2837	152	1	36	CARDINAL
taxlaw-2837	153	1	37 i.r.c	QUANTITY
taxlaw-2837	154	1	4980b(b	CARDINAL
taxlaw-2837	154	2	2015	CARDINAL
taxlaw-2837	155	1	38	CARDINAL
taxlaw-2837	155	2	up to $100	MONEY
taxlaw-2837	156	1	39	CARDINAL
taxlaw-2837	157	1	40	CARDINAL
taxlaw-2837	158	1	41	CARDINAL
taxlaw-2837	158	2	1986	DATE
taxlaw-2837	159	1	9319	DATE
taxlaw-2837	160	1	42	CARDINAL
taxlaw-2837	162	1	130	CARDINAL
taxlaw-2837	162	2	columbia	ORG
taxlaw-2837	162	3	three	CARDINAL
taxlaw-2837	162	4	msp	ORG
taxlaw-2837	163	1	msp	ORG
taxlaw-2837	163	2	medicare	ORG
taxlaw-2837	163	3	the department of health & human services	ORG
taxlaw-2837	163	4	medicare & medicaid	ORG
taxlaw-2837	163	5	cms	ORG
taxlaw-2837	163	6	irs	ORG
taxlaw-2837	164	1	third	ORDINAL
taxlaw-2837	165	1	1	CARDINAL
taxlaw-2837	165	2	2	CARDINAL
taxlaw-2837	165	3	3	CARDINAL
taxlaw-2837	165	4	4	CARDINAL
taxlaw-2837	165	5	three	CARDINAL
taxlaw-2837	165	6	three	CARDINAL
taxlaw-2837	166	1	sec	ORG
taxlaw-2837	166	2	104	ORG
taxlaw-2837	168	1	treasury	ORG
taxlaw-2837	168	2	two	CARDINAL
taxlaw-2837	168	3	section 401	LAW
taxlaw-2837	168	4	43	CARDINAL
taxlaw-2837	169	1	44	DATE
taxlaw-2837	170	1	a particular year	DATE
taxlaw-2837	170	2	irs	ORG
taxlaw-2837	171	1	1986	DATE
taxlaw-2837	172	1	25 percent	PERCENT
taxlaw-2837	172	2	the calendar year	DATE
taxlaw-2837	174	1	irs	ORG
taxlaw-2837	174	2	5000	CARDINAL
taxlaw-2837	175	1	80	CARDINAL
taxlaw-2837	176	1	medicare	ORG
taxlaw-2837	176	2	medicaid	ORG
taxlaw-2837	176	3	msp	ORG
taxlaw-2837	176	4	36	CARDINAL
taxlaw-2837	176	5	2014	DATE
taxlaw-2837	177	1	45	CARDINAL
taxlaw-2837	177	2	1996	DATE
taxlaw-2837	178	1	l. 104-191	PERSON
taxlaw-2837	178	2	110	CARDINAL
taxlaw-2837	179	1	1936	DATE
taxlaw-2837	179	2	u.s.	GPE
taxlaw-2837	180	1	46	CARDINAL
taxlaw-2837	181	1	§	ORG
taxlaw-2837	181	2	701	CARDINAL
taxlaw-2837	183	1	47	CARDINAL
taxlaw-2837	184	1	l. 104-191 (	ORG
taxlaw-2837	185	1	2016	CARDINAL
taxlaw-2837	185	2	irs	ORG
taxlaw-2837	185	3	131	CARDINAL
taxlaw-2837	185	4	2	CARDINAL
taxlaw-2837	185	5	1999	DATE
taxlaw-2837	185	6	three years	DATE
taxlaw-2837	185	7	hipaa.49	ORG
taxlaw-2837	187	1	quarterly	DATE
taxlaw-2837	187	2	45day	DATE
taxlaw-2837	189	1	irs	ORG
taxlaw-2837	189	2	100	MONEY
taxlaw-2837	190	1	the department of labor	ORG
taxlaw-2837	190	2	hhs	ORG
taxlaw-2837	190	3	insurers.57	DATE
taxlaw-2837	190	4	treasury	ORG
taxlaw-2837	190	5	labor	ORG
taxlaw-2837	190	6	hhs	ORG
taxlaw-2837	191	1	48 42	CARDINAL
taxlaw-2837	192	1	300gg-92	CARDINAL
taxlaw-2837	192	2	2015	CARDINAL
taxlaw-2837	193	1	49	CARDINAL
taxlaw-2837	193	2	the department of labor	ORG
taxlaw-2837	193	3	64	CARDINAL
taxlaw-2837	195	1	70164	DATE
taxlaw-2837	195	2	dec. 15, 1999	DATE
taxlaw-2837	197	1	50	CARDINAL
taxlaw-2837	197	2	70165	DATE
taxlaw-2837	198	1	51	CARDINAL
taxlaw-2837	200	1	53	CARDINAL
taxlaw-2837	200	2	u.s.	GPE
taxlaw-2837	200	3	15-16	CARDINAL
taxlaw-2837	201	1	54 i.r.c	QUANTITY
taxlaw-2837	202	1	4980d(b	CARDINAL
taxlaw-2837	202	2	2012	DATE
taxlaw-2837	203	1	55	CARDINAL
taxlaw-2837	203	2	502(a)(1	CARDINAL
taxlaw-2837	204	1	56	CARDINAL
taxlaw-2837	204	2	hipaa mou	PERSON
taxlaw-2837	204	3	49	DATE
taxlaw-2837	204	4	70165	DATE
taxlaw-2837	205	1	57	CARDINAL
taxlaw-2837	206	1	300gg-22	CARDINAL
taxlaw-2837	206	2	2012	DATE
taxlaw-2837	207	1	58	CARDINAL
taxlaw-2837	207	2	hipaa mou	PERSON
taxlaw-2837	207	3	49	DATE
taxlaw-2837	207	4	70166	DATE
taxlaw-2837	208	1	132	CARDINAL
taxlaw-2837	208	2	space.59 a.	PERSON
taxlaw-2837	208	3	irs	ORG
taxlaw-2837	208	4	three	CARDINAL
taxlaw-2837	208	5	irs	ORG
taxlaw-2837	209	1	congress	ORG
taxlaw-2837	209	2	irs	ORG
taxlaw-2837	210	1	irs	ORG
taxlaw-2837	211	1	irs	ORG
taxlaw-2837	211	2	irs	ORG
taxlaw-2837	212	1	rights,60	GPE
taxlaw-2837	212	2	irs	ORG
taxlaw-2837	213	1	irs	ORG
taxlaw-2837	213	2	irs	ORG
taxlaw-2837	214	1	irs	ORG
taxlaw-2837	215	1	irs	ORG
taxlaw-2837	215	2	msp	ORG
taxlaw-2837	216	1	irs	ORG
taxlaw-2837	217	1	irs	ORG
taxlaw-2837	217	2	hhs	ORG
taxlaw-2837	217	3	irs	ORG
taxlaw-2837	218	1	irs	ORG
taxlaw-2837	218	2	irs	ORG
taxlaw-2837	218	3	irs	ORG
taxlaw-2837	220	1	irs	ORG
taxlaw-2837	220	2	irs	ORG
taxlaw-2837	221	1	one	CARDINAL
taxlaw-2837	221	2	two	CARDINAL
taxlaw-2837	221	3	1	CARDINAL
taxlaw-2837	221	4	2	CARDINAL
taxlaw-2837	221	5	irs	ORG
taxlaw-2837	221	6	third	ORDINAL
taxlaw-2837	222	1	irs	ORG
taxlaw-2837	222	2	2010	DATE
taxlaw-2837	222	3	irs	ORG
taxlaw-2837	223	1	1990	DATE
taxlaw-2837	223	2	gao	PERSON
taxlaw-2837	223	3	thousands	CARDINAL
taxlaw-2837	223	4	irs	ORG
taxlaw-2837	223	5	about 59	CARDINAL
taxlaw-2837	227	1	2012	DATE
taxlaw-2837	228	1	61	CARDINAL
taxlaw-2837	230	1	2012	DATE
taxlaw-2837	231	1	62	CARDINAL
taxlaw-2837	234	1	54.4980b-8	CARDINAL
taxlaw-2837	234	2	2012	DATE
taxlaw-2837	235	1	64	CARDINAL
taxlaw-2837	237	1	54.4980b-10	CARDINAL
taxlaw-2837	237	2	2012	DATE
taxlaw-2837	238	1	65	CARDINAL
taxlaw-2837	240	1	54.9801-1 to	CARDINAL
taxlaw-2837	240	2	54.9811	CARDINAL
taxlaw-2837	240	3	2012	DATE
taxlaw-2837	241	1	9812	DATE
taxlaw-2837	241	2	2012	DATE
taxlaw-2837	242	1	66	CARDINAL
taxlaw-2837	242	2	u.s.	GPE
taxlaw-2837	242	3	5	CARDINAL
taxlaw-2837	242	4	1990	DATE
taxlaw-2837	242	5	one	CARDINAL
taxlaw-2837	243	1	67 74	CARDINAL
taxlaw-2837	245	1	45,994	CARDINAL
taxlaw-2837	245	2	sept. 8, 2009	DATE
taxlaw-2837	246	1	2016	CARDINAL
taxlaw-2837	246	2	irs	ORG
taxlaw-2837	246	3	133	CARDINAL
taxlaw-2837	247	1	irs	ORG
taxlaw-2837	248	1	irs	ORG
taxlaw-2837	248	2	2010	DATE
taxlaw-2837	248	3	2001	DATE
taxlaw-2837	248	4	treasury	ORG
taxlaw-2837	248	5	gao	PERSON
taxlaw-2837	249	1	msp	ORG
taxlaw-2837	250	1	msp	ORG
taxlaw-2837	250	2	cms	ORG
taxlaw-2837	250	3	cms	ORG
taxlaw-2837	250	4	msp	ORG
taxlaw-2837	250	5	treasury	ORG
taxlaw-2837	251	1	irs	ORG
taxlaw-2837	252	1	irs	ORG
taxlaw-2837	253	1	irs	ORG
taxlaw-2837	254	1	irs	ORG
taxlaw-2837	254	2	first	ORDINAL
taxlaw-2837	256	1	1	CARDINAL
taxlaw-2837	257	1	congress	ORG
taxlaw-2837	259	1	68	CARDINAL
taxlaw-2837	259	2	u.s.	GPE
taxlaw-2837	259	3	66	CARDINAL
taxlaw-2837	259	4	5	CARDINAL
taxlaw-2837	259	5	69	CARDINAL
taxlaw-2837	259	6	u.s.	GPE
taxlaw-2837	259	7	11	CARDINAL
taxlaw-2837	260	1	hipaa gao	PERSON
taxlaw-2837	261	1	hhs	ORG
taxlaw-2837	262	1	the early years	DATE
taxlaw-2837	263	1	1999	DATE
taxlaw-2837	263	2	21%	PERCENT
taxlaw-2837	263	3	dol	PERSON
taxlaw-2837	264	1	dol	PERSON
taxlaw-2837	264	2	2001	DATE
taxlaw-2837	265	1	10-11	DATE
taxlaw-2837	266	1	70 74	CARDINAL
taxlaw-2837	268	1	45,994	CARDINAL
taxlaw-2837	268	2	sept. 8, 2009	DATE
taxlaw-2837	269	1	71	CARDINAL
taxlaw-2837	269	2	hipaa gao report	PERSON
taxlaw-2837	269	3	69	CARDINAL
taxlaw-2837	269	4	11	CARDINAL
taxlaw-2837	270	1	ctr	GPE
taxlaw-2837	271	1	medicare & medicaid serv.	ORG
taxlaw-2837	272	1	134	CARDINAL
taxlaw-2837	272	2	columbia	ORG
taxlaw-2837	276	1	limited.76	PRODUCT
taxlaw-2837	279	1	78	CARDINAL
taxlaw-2837	283	1	congress	ORG
taxlaw-2837	283	2	undesirable.79	NORP
taxlaw-2837	284	1	73	CARDINAL
taxlaw-2837	284	2	502	CARDINAL
taxlaw-2837	284	3	74	CARDINAL
taxlaw-2837	285	1	mut	PERSON
taxlaw-2837	287	1	v. russell	PERSON
taxlaw-2837	287	2	473	CARDINAL
taxlaw-2837	287	3	134	CARDINAL
taxlaw-2837	287	4	1985	DATE
taxlaw-2837	288	1	75	CARDINAL
taxlaw-2837	288	2	502	CARDINAL
taxlaw-2837	288	3	76	CARDINAL
taxlaw-2837	291	1	robert cooter	PERSON
taxlaw-2837	292	1	86	CARDINAL
taxlaw-2837	293	1	l. rev	PERSON
taxlaw-2837	294	1	1577	CARDINAL
taxlaw-2837	294	2	2000	DATE
taxlaw-2837	294	3	r. sunstein	PERSON
taxlaw-2837	294	4	96	CARDINAL
taxlaw-2837	295	1	l. rev	PERSON
taxlaw-2837	296	1	903	CARDINAL
taxlaw-2837	296	2	1996	DATE
taxlaw-2837	297	1	gary s. becker	PERSON
taxlaw-2837	297	2	76	CARDINAL
taxlaw-2837	297	3	j. pol.	PERSON
taxlaw-2837	297	4	econ	ORG
taxlaw-2837	297	5	169	CARDINAL
taxlaw-2837	297	6	1968	DATE
taxlaw-2837	297	7	a. mitchell polinsky	PERSON
taxlaw-2837	297	8	steven shavell	PERSON
taxlaw-2837	297	9	111	CARDINAL
taxlaw-2837	298	1	l. rev	PERSON
taxlaw-2837	298	2	869	CARDINAL
taxlaw-2837	298	3	887	CARDINAL
taxlaw-2837	298	4	1998	DATE
taxlaw-2837	299	1	79	CARDINAL
taxlaw-2837	299	2	irs	ORG
taxlaw-2837	301	1	2016	CARDINAL
taxlaw-2837	301	2	irs	ORG
taxlaw-2837	301	3	135	CARDINAL
taxlaw-2837	302	1	first	ORDINAL
taxlaw-2837	303	1	rate.81	ORG
taxlaw-2837	307	1	irs	ORG
taxlaw-2837	308	1	bray	PERSON
taxlaw-2837	310	1	up to $100	MONEY
taxlaw-2837	312	1	congress	ORG
taxlaw-2837	313	1	congress	ORG
taxlaw-2837	313	2	irs	ORG
taxlaw-2837	313	3	irs	ORG
taxlaw-2837	313	4	irs	ORG
taxlaw-2837	314	1	3	CARDINAL
taxlaw-2837	314	2	80	CARDINAL
taxlaw-2837	315	1	2012	DATE
taxlaw-2837	316	1	81	CARDINAL
taxlaw-2837	316	2	john d. colombo	PERSON
taxlaw-2837	316	3	34	CARDINAL
taxlaw-2837	317	1	l. rev	PERSON
taxlaw-2837	317	2	53	CARDINAL
taxlaw-2837	317	3	84	DATE
taxlaw-2837	317	4	1992	DATE
taxlaw-2837	318	1	1989	DATE
taxlaw-2837	319	1	82	CARDINAL
taxlaw-2837	319	2	samuel l. bray	PERSON
taxlaw-2837	319	3	97	CARDINAL
taxlaw-2837	319	4	cornell l. rev	PERSON
taxlaw-2837	319	5	753	CARDINAL
taxlaw-2837	319	6	2012	DATE
taxlaw-2837	320	1	83	CARDINAL
taxlaw-2837	321	1	781	CARDINAL
taxlaw-2837	321	2	84	CARDINAL
taxlaw-2837	322	1	784-85	CARDINAL
taxlaw-2837	323	1	785	CARDINAL
taxlaw-2837	324	1	86	CARDINAL
taxlaw-2837	325	1	d. 87	ORG
taxlaw-2837	325	2	3	CARDINAL
taxlaw-2837	325	3	4	CARDINAL
taxlaw-2837	325	4	6	CARDINAL
taxlaw-2837	325	5	drexel	ORG
taxlaw-2837	325	6	l. rev	PERSON
taxlaw-2837	325	7	319	CARDINAL
taxlaw-2837	325	8	324	CARDINAL
taxlaw-2837	325	9	335	CARDINAL
taxlaw-2837	325	10	2014	DATE
taxlaw-2837	326	1	136	CARDINAL
taxlaw-2837	326	2	columbia	ORG
taxlaw-2837	327	1	irs	ORG
taxlaw-2837	332	1	2010	DATE
taxlaw-2837	332	2	decades	DATE
taxlaw-2837	332	3	irs	ORG
taxlaw-2837	333	1	irs	ORG
taxlaw-2837	336	1	2010	DATE
taxlaw-2837	338	1	two	CARDINAL
taxlaw-2837	338	2	1	CARDINAL
taxlaw-2837	338	3	2	CARDINAL
taxlaw-2837	341	1	100	MONEY
taxlaw-2837	343	1	50	CARDINAL
taxlaw-2837	343	2	a single year	DATE
taxlaw-2837	343	3	$1.825 million	MONEY
taxlaw-2837	344	1	125,000	CARDINAL
taxlaw-2837	344	2	$3.65 billion	MONEY
taxlaw-2837	348	1	irs	ORG
taxlaw-2837	348	2	88 74	DATE
taxlaw-2837	349	1	45994	DATE
taxlaw-2837	351	1	54.6011-2	CARDINAL
taxlaw-2837	352	1	89	CARDINAL
taxlaw-2837	352	2	michael doran	PERSON
taxlaw-2837	352	3	46	CARDINAL
taxlaw-2837	353	1	j.	PERSON
taxlaw-2837	353	2	legis	GPE
taxlaw-2837	354	1	111	CARDINAL
taxlaw-2837	354	2	124	CARDINAL
taxlaw-2837	354	3	2009	DATE
taxlaw-2837	354	4	alex raskolnikov	PERSON
taxlaw-2837	354	5	109	CARDINAL
taxlaw-2837	355	1	l. rev	PERSON
taxlaw-2837	355	2	689	CARDINAL
taxlaw-2837	355	3	694-710	QUANTITY
taxlaw-2837	355	4	2009	DATE
taxlaw-2837	356	1	2016	CARDINAL
taxlaw-2837	356	2	irs	ORG
taxlaw-2837	356	3	137	CARDINAL
taxlaw-2837	357	1	d.	NORP
taxlaw-2837	357	2	irs	ORG
taxlaw-2837	359	1	irs	ORG
taxlaw-2837	360	1	irs	ORG
taxlaw-2837	360	2	irs	ORG
taxlaw-2837	360	3	irs	ORG
taxlaw-2837	361	1	irs	ORG
taxlaw-2837	361	2	irs	ORG
taxlaw-2837	362	1	hhs	ORG
taxlaw-2837	362	2	irs	ORG
taxlaw-2837	363	1	irs	ORG
taxlaw-2837	364	1	irs	ORG
taxlaw-2837	365	1	them.91	DATE
taxlaw-2837	365	2	irs	ORG
taxlaw-2837	367	1	hhs	ORG
taxlaw-2837	367	2	hhs	ORG
taxlaw-2837	367	3	treasury	ORG
taxlaw-2837	367	4	requirements.93	FAC
taxlaw-2837	367	5	irs	ORG
taxlaw-2837	367	6	seasonal	DATE
taxlaw-2837	367	7	irs	ORG
taxlaw-2837	367	8	hours	TIME
taxlaw-2837	367	9	irs	ORG
taxlaw-2837	367	10	90	CARDINAL
taxlaw-2837	367	11	curtis w. copeland	PERSON
taxlaw-2837	367	12	cong.	ORG
taxlaw-2837	368	1	1-2	CARDINAL
taxlaw-2837	369	1	91	CARDINAL
taxlaw-2837	370	1	5000a	DATE
taxlaw-2837	371	1	92	CARDINAL
taxlaw-2837	373	1	93 i.r.c	QUANTITY
taxlaw-2837	375	1	94	CARDINAL
taxlaw-2837	376	1	95 i.r.c	QUANTITY
taxlaw-2837	378	1	96	CARDINAL
taxlaw-2837	379	1	138	CARDINAL
taxlaw-2837	379	2	irs	ORG
taxlaw-2837	379	3	hhs	ORG
taxlaw-2837	379	4	cadillac	ORG
taxlaw-2837	379	5	irs	ORG
taxlaw-2837	379	6	irs	ORG
taxlaw-2837	379	7	section 9815	LAW
taxlaw-2837	380	1	section 9815	LAW
taxlaw-2837	381	1	at least twenty	CARDINAL
taxlaw-2837	381	2	section 715	LAW
taxlaw-2837	382	1	100	MONEY
taxlaw-2837	382	2	section 4980d	DATE
taxlaw-2837	385	1	three	CARDINAL
taxlaw-2837	385	2	three	CARDINAL
taxlaw-2837	386	1	two	CARDINAL
taxlaw-2837	389	1	three	CARDINAL
taxlaw-2837	389	2	three	CARDINAL
taxlaw-2837	390	1	irs	ORG
taxlaw-2837	391	1	irs	ORG
taxlaw-2837	394	1	preventive health services	ORG
taxlaw-2837	394	2	irs	ORG
taxlaw-2837	396	1	irs	ORG
taxlaw-2837	397	1	irs	ORG
taxlaw-2837	397	2	aca	ORG
taxlaw-2837	397	3	97	CARDINAL
taxlaw-2837	399	1	98	CARDINAL
taxlaw-2837	401	1	99	CARDINAL
taxlaw-2837	402	1	4980i	DATE
taxlaw-2837	402	2	100	CARDINAL
taxlaw-2837	404	1	111	CARDINAL
taxlaw-2837	404	2	1001	DATE
taxlaw-2837	404	3	2010	DATE
taxlaw-2837	405	1	§	ORG
taxlaw-2837	406	1	101	CARDINAL
taxlaw-2837	406	2	49	DATE
taxlaw-2837	406	3	70164-65	DATE
taxlaw-2837	406	4	102	CARDINAL
taxlaw-2837	406	5	one	CARDINAL
taxlaw-2837	406	6	section 2716	LAW
taxlaw-2837	408	1	103	CARDINAL
taxlaw-2837	408	2	burwell	ORG
taxlaw-2837	408	3	inc.	ORG
taxlaw-2837	408	4	134	CARDINAL
taxlaw-2837	408	5	s. ct	PERSON
taxlaw-2837	408	6	2751	CARDINAL
taxlaw-2837	408	7	2014	DATE
taxlaw-2837	409	1	2016	CARDINAL
taxlaw-2837	409	2	irs	ORG
taxlaw-2837	409	3	139	CARDINAL
taxlaw-2837	409	4	irs	ORG
taxlaw-2837	410	1	irs	ORG
taxlaw-2837	415	1	irs	ORG
taxlaw-2837	417	1	chapter 68.”104	LAW
taxlaw-2837	417	2	irs	ORG
taxlaw-2837	420	1	irs	ORG
taxlaw-2837	421	1	irs	ORG
taxlaw-2837	423	1	a given year	DATE
taxlaw-2837	424	1	the end of the year	DATE
taxlaw-2837	424	2	that year	DATE
taxlaw-2837	425	1	a year	DATE
taxlaw-2837	427	1	108	CARDINAL
taxlaw-2837	427	2	irs	ORG
taxlaw-2837	427	3	irs	ORG
taxlaw-2837	427	4	irs	ORG
taxlaw-2837	427	5	the year	DATE
taxlaw-2837	427	6	104 i.r.c	QUANTITY
taxlaw-2837	428	1	5000a(g	CARDINAL
taxlaw-2837	428	2	2010	DATE
taxlaw-2837	430	1	6671	DATE
taxlaw-2837	430	2	2012	DATE
taxlaw-2837	431	1	105 i.r.c.	QUANTITY
taxlaw-2837	432	1	5000a(g	CARDINAL
taxlaw-2837	432	2	2010	DATE
taxlaw-2837	434	1	irs	ORG
taxlaw-2837	435	1	106	CARDINAL
taxlaw-2837	436	1	2003	DATE
taxlaw-2837	437	1	107	CARDINAL
taxlaw-2837	438	1	18082 (2011	DATE
taxlaw-2837	439	1	108	CARDINAL
taxlaw-2837	440	1	18081 (2011	DATE
taxlaw-2837	441	1	109	CARDINAL
taxlaw-2837	443	1	18081-18082	DATE
taxlaw-2837	444	1	140	CARDINAL
taxlaw-2837	444	2	columbia	ORG
taxlaw-2837	445	1	113	CARDINAL
taxlaw-2837	445	2	irs	ORG
taxlaw-2837	445	3	cadillac	ORG
taxlaw-2837	446	1	first	ORDINAL
taxlaw-2837	446	2	100	MONEY
taxlaw-2837	447	1	40%	PERCENT
taxlaw-2837	448	1	one	CARDINAL
taxlaw-2837	449	1	cadillac	ORG
taxlaw-2837	449	2	cadillac	ORG
taxlaw-2837	449	3	first	ORDINAL
taxlaw-2837	449	4	irs	ORG
taxlaw-2837	450	1	111	CARDINAL
taxlaw-2837	451	1	2011	DATE
taxlaw-2837	452	1	112	CARDINAL
taxlaw-2837	453	1	36b(f)(2	CARDINAL
taxlaw-2837	453	2	2011	DATE
taxlaw-2837	454	1	greater than 400%	PERCENT
taxlaw-2837	454	2	the relevant year	DATE
taxlaw-2837	454	3	less than 400%	PERCENT
taxlaw-2837	455	1	ted griggs	PERSON
taxlaw-2837	455	2	thousands	CARDINAL
taxlaw-2837	455	3	la	GPE
taxlaw-2837	456	1	april 15, 2015	DATE
taxlaw-2837	457	1	jayne o’donnell	PERSON
taxlaw-2837	457	2	jan. 9, 2015	DATE
taxlaw-2837	458	1	pamela yip	PERSON
taxlaw-2837	458	2	dallas	GPE
taxlaw-2837	458	3	feb. 23, 2015	DATE
taxlaw-2837	460	1	115	CARDINAL
taxlaw-2837	460	2	timothy jost	PERSON
taxlaw-2837	460	3	sept. 21, 2014	DATE
taxlaw-2837	462	1	orrin hatch	PERSON
taxlaw-2837	462	2	five years later	DATE
taxlaw-2837	462	3	obamacare	NORP
taxlaw-2837	462	4	american	NORP
taxlaw-2837	462	5	mar. 18, 2015	DATE
taxlaw-2837	464	1	116 i.r.c	QUANTITY
taxlaw-2837	465	1	4980i(b	CARDINAL
taxlaw-2837	465	2	2011	DATE
taxlaw-2837	466	1	117 i.r.c	QUANTITY
taxlaw-2837	467	1	4980i(c	CARDINAL
taxlaw-2837	467	2	2011	DATE
taxlaw-2837	468	1	118	CARDINAL
taxlaw-2837	468	2	cadillac	ORG
taxlaw-2837	468	3	amy b. monahan	PERSON
taxlaw-2837	468	4	65	CARDINAL
taxlaw-2837	469	1	749	CARDINAL
taxlaw-2837	469	2	2012	DATE
taxlaw-2837	470	1	2016	CARDINAL
taxlaw-2837	470	2	irs	ORG
taxlaw-2837	470	3	141	CARDINAL
taxlaw-2837	470	4	irs	ORG
taxlaw-2837	470	5	section 9815	LAW
taxlaw-2837	471	1	section 9815	LAW
taxlaw-2837	471	2	section 4980d	LAW
taxlaw-2837	471	3	100	MONEY
taxlaw-2837	471	4	treasury	ORG
taxlaw-2837	471	5	hhs	ORG
taxlaw-2837	474	1	treasury	ORG
taxlaw-2837	474	2	irs	ORG
taxlaw-2837	477	1	irs	ORG
taxlaw-2837	478	1	irs	ORG
taxlaw-2837	479	1	irs	ORG
taxlaw-2837	480	1	irs	ORG
taxlaw-2837	480	2	irs	ORG
taxlaw-2837	481	1	irs	ORG
taxlaw-2837	482	1	irs	ORG
taxlaw-2837	483	1	irs	ORG
taxlaw-2837	484	1	hhs	ORG
taxlaw-2837	484	2	irs	ORG
taxlaw-2837	485	1	irs	ORG
taxlaw-2837	486	1	irs	ORG
taxlaw-2837	487	1	irs	ORG
taxlaw-2837	488	1	irs	ORG
taxlaw-2837	489	1	irs	ORG
taxlaw-2837	489	2	119	CARDINAL
taxlaw-2837	490	1	9815,	DATE
taxlaw-2837	490	2	4980d	DATE
taxlaw-2837	490	3	2012	DATE
taxlaw-2837	491	1	120	CARDINAL
taxlaw-2837	491	2	49	DATE
taxlaw-2837	491	3	70164-65	DATE
taxlaw-2837	491	4	121	CARDINAL
taxlaw-2837	491	5	69	CARDINAL
taxlaw-2837	492	1	122	CARDINAL
taxlaw-2837	492	2	3	CARDINAL
taxlaw-2837	492	3	4	CARDINAL
taxlaw-2837	492	4	6	CARDINAL
taxlaw-2837	492	5	drexel	ORG
taxlaw-2837	492	6	l. rev	PERSON
taxlaw-2837	492	7	319	CARDINAL
taxlaw-2837	492	8	335	CARDINAL
taxlaw-2837	492	9	2014	DATE
taxlaw-2837	493	1	142	CARDINAL
taxlaw-2837	494	1	irs	ORG
taxlaw-2837	495	1	congress	ORG
taxlaw-2837	498	1	section 9815	LAW
taxlaw-2837	498	2	cadillac	ORG
taxlaw-2837	499	1	irs	ORG
taxlaw-2837	500	1	hickman	PERSON
taxlaw-2837	500	2	nearly ten percent	PERCENT
taxlaw-2837	500	3	irs	ORG
taxlaw-2837	500	4	between 2008 and 2012	DATE
taxlaw-2837	500	5	irs	ORG
taxlaw-2837	501	1	irs	ORG
taxlaw-2837	502	1	irs	ORG
taxlaw-2837	503	1	irs	ORG
taxlaw-2837	504	1	irs	ORG
taxlaw-2837	504	2	1	CARDINAL
taxlaw-2837	504	3	2	CARDINAL
taxlaw-2837	504	4	3	CARDINAL
taxlaw-2837	504	5	4	CARDINAL
taxlaw-2837	504	6	annual	DATE
taxlaw-2837	504	7	5	CARDINAL
taxlaw-2837	504	8	age 26	DATE
taxlaw-2837	504	9	6	CARDINAL
taxlaw-2837	505	1	irs	ORG
taxlaw-2837	506	1	irs	ORG
taxlaw-2837	507	1	three	CARDINAL
taxlaw-2837	507	2	1999	DATE
taxlaw-2837	507	3	irs	ORG
taxlaw-2837	507	4	hhs	ORG
taxlaw-2837	508	1	irs	ORG
taxlaw-2837	508	2	irs	ORG
taxlaw-2837	508	3	hhs	ORG
taxlaw-2837	509	1	vi	PERSON
taxlaw-2837	509	2	irs	ORG
taxlaw-2837	510	1	congress	ORG
taxlaw-2837	510	2	irs	ORG
taxlaw-2837	510	3	recently years	DATE
taxlaw-2837	511	1	irs	ORG
taxlaw-2837	512	1	irs	ORG
taxlaw-2837	513	1	123	CARDINAL
taxlaw-2837	515	1	v. sebelius	PERSON
taxlaw-2837	515	2	132	CARDINAL
taxlaw-2837	515	3	s. ct	PERSON
taxlaw-2837	515	4	2566	CARDINAL
taxlaw-2837	515	5	2593-2601	CARDINAL
taxlaw-2837	515	6	2012	DATE
taxlaw-2837	516	1	124	CARDINAL
taxlaw-2837	516	2	kristin e. hickman	PERSON
taxlaw-2837	516	3	63	CARDINAL
taxlaw-2837	516	4	duke l. j. 1717	PERSON
taxlaw-2837	516	5	2014	DATE
taxlaw-2837	517	1	125	CARDINAL
taxlaw-2837	517	2	1748	DATE
taxlaw-2837	518	1	15.8%	PERCENT
taxlaw-2837	519	1	1750	CARDINAL
taxlaw-2837	520	1	2016	CARDINAL
taxlaw-2837	520	2	irs	ORG
taxlaw-2837	520	3	143	CARDINAL
taxlaw-2837	520	4	irs	ORG
taxlaw-2837	523	1	irs	ORG
taxlaw-2837	523	2	irs	ORG
taxlaw-2837	524	1	irs	ORG
taxlaw-2837	525	1	irs	ORG
taxlaw-2837	525	2	three	CARDINAL
taxlaw-2837	526	1	irs	ORG
taxlaw-2837	527	1	hhs	ORG
taxlaw-2837	527	2	irs	ORG
taxlaw-2837	527	3	irs	ORG
taxlaw-2837	528	1	congress	ORG
taxlaw-2837	528	2	irs	ORG
taxlaw-2837	528	3	irs	ORG
taxlaw-2837	528	4	hhs	ORG
taxlaw-2837	529	1	irs	ORG
taxlaw-2837	530	1	america	GPE