id	sid	eid	entity	type
taxlaw-2840	1	1	irs	ORG
taxlaw-2840	1	2	kristin e. hickman	PERSON
taxlaw-2840	3	1	irs	ORG
taxlaw-2840	4	1	irs	ORG
taxlaw-2840	5	1	irs	ORG
taxlaw-2840	5	2	congress	ORG
taxlaw-2840	5	3	recent decades	DATE
taxlaw-2840	5	4	irs	ORG
taxlaw-2840	5	5	irs	ORG
taxlaw-2840	6	1	irs	ORG
taxlaw-2840	6	2	irs	ORG
taxlaw-2840	7	1	irs	ORG
taxlaw-2840	7	2	irs	ORG
taxlaw-2840	9	1	harlan albert rogers	PERSON
taxlaw-2840	9	2	university of minnesota law school	ORG
taxlaw-2840	10	1	irs	ORG
taxlaw-2840	10	2	the university of minnesota law school on	ORG
taxlaw-2840	10	3	march 27, 2015	DATE
taxlaw-2840	10	4	the university of minnesota law school	ORG
taxlaw-2840	10	5	third	ORDINAL
taxlaw-2840	10	6	annual	DATE
taxlaw-2840	10	7	the university of washington school of law	ORG
taxlaw-2840	11	1	stuart benjamin	PERSON
taxlaw-2840	11	2	amy monahan	PERSON
taxlaw-2840	11	3	steve shay	PERSON
taxlaw-2840	11	4	nick bednar	PERSON
taxlaw-2840	12	1	2016 hickman	PERSON
taxlaw-2840	13	1	https://creativecommons.org/licenses/by/4.0/	WORK_OF_ART
taxlaw-2840	14	1	170	CARDINAL
taxlaw-2840	15	1	171 ii	CARDINAL
taxlaw-2840	16	1	174 iii	PERSON
taxlaw-2840	17	1	179	CARDINAL
taxlaw-2840	18	1	186	CARDINAL
taxlaw-2840	18	2	186 1	CARDINAL
taxlaw-2840	19	1	the interstate commerce commission	ORG
taxlaw-2840	19	2	187 2	CARDINAL
taxlaw-2840	20	1	189	CARDINAL
taxlaw-2840	20	2	irs	ORG
taxlaw-2840	20	3	192	CARDINAL
taxlaw-2840	20	4	193 2016	CARDINAL
taxlaw-2840	20	5	171	CARDINAL
taxlaw-2840	23	1	i. introduction	PERSON
taxlaw-2840	23	2	irs	ORG
taxlaw-2840	24	1	irs	ORG
taxlaw-2840	25	1	irs	ORG
taxlaw-2840	26	1	irs	ORG
taxlaw-2840	27	1	2013	DATE
taxlaw-2840	27	2	congress	ORG
taxlaw-2840	27	3	nina olson	PERSON
taxlaw-2840	27	4	irs	ORG
taxlaw-2840	28	1	3	CARDINAL
taxlaw-2840	28	2	2014	DATE
taxlaw-2840	28	3	olson	PERSON
taxlaw-2840	28	4	irs	ORG
taxlaw-2840	28	5	irs	ORG
taxlaw-2840	28	6	compliance.4	ORG
taxlaw-2840	28	7	irs	ORG
taxlaw-2840	28	8	irs	ORG
taxlaw-2840	29	1	its fiscal year 2014	DATE
taxlaw-2840	29	2	irs	ORG
taxlaw-2840	29	3	more than $3 trillion	MONEY
taxlaw-2840	29	4	irs	ORG
taxlaw-2840	29	5	more than 240 million	QUANTITY
taxlaw-2840	29	6	irs	ORG
taxlaw-2840	29	7	w-2s	ORG
taxlaw-2840	29	8	1099s.6	CARDINAL
taxlaw-2840	29	9	irs	ORG
taxlaw-2840	29	10	irs	ORG
taxlaw-2840	30	1	more than 98%	PERCENT
taxlaw-2840	30	2	irs	ORG
taxlaw-2840	31	1	2012	DATE
taxlaw-2840	31	2	earlier years	DATE
taxlaw-2840	31	3	irs	ORG
taxlaw-2840	31	4	1	CARDINAL
taxlaw-2840	31	5	kenneth j. arrow	PERSON
taxlaw-2840	31	6	1974	DATE
taxlaw-2840	32	1	2	CARDINAL
taxlaw-2840	32	2	2013 ann	PERSON
taxlaw-2840	34	1	1	CARDINAL
taxlaw-2840	34	2	2013	DATE
taxlaw-2840	37	1	3	CARDINAL
taxlaw-2840	38	1	2014	DATE
taxlaw-2840	39	1	1	CARDINAL
taxlaw-2840	39	2	3–25	CARDINAL
taxlaw-2840	39	3	2014	DATE
taxlaw-2840	40	1	annual	DATE
taxlaw-2840	41	1	2014	DATE
taxlaw-2840	42	1	5	CARDINAL
taxlaw-2840	43	1	2014	DATE
taxlaw-2840	43	2	3 (2015	PERCENT
taxlaw-2840	45	1	6	CARDINAL
taxlaw-2840	45	2	4–5	DATE
taxlaw-2840	45	3	7	CARDINAL
taxlaw-2840	45	4	george o’hanlon	PERSON
taxlaw-2840	45	5	fed	ORG
taxlaw-2840	47	1	sec	ORG
taxlaw-2840	48	1	winter 1993	DATE
taxlaw-2840	48	2	1	CARDINAL
taxlaw-2840	49	1	bryan t. camp	PERSON
taxlaw-2840	49	2	inquisitorial	ORG
taxlaw-2840	49	3	irs	ORG
taxlaw-2840	49	4	1998	DATE
taxlaw-2840	49	5	56	CARDINAL
taxlaw-2840	49	6	fla	GPE
taxlaw-2840	50	1	l. rev	PERSON
taxlaw-2840	50	2	1 (2004	DATE
taxlaw-2840	50	3	u.s.	GPE
taxlaw-2840	51	1	8	CARDINAL
taxlaw-2840	51	2	nat’l taxpayer	GPE
taxlaw-2840	51	3	fiscal year	DATE
taxlaw-2840	51	4	2016	CARDINAL
taxlaw-2840	53	1	1	CARDINAL
taxlaw-2840	53	2	2 (	PERCENT
taxlaw-2840	56	1	172	CARDINAL
taxlaw-2840	56	2	83.1%	PERCENT
taxlaw-2840	56	3	$450 billion.9	MONEY
taxlaw-2840	56	4	irs	ORG
taxlaw-2840	56	5	85.5%.10	CARDINAL
taxlaw-2840	56	6	the united states	GPE
taxlaw-2840	57	1	greece	GPE
taxlaw-2840	57	2	approximately 27%	PERCENT
taxlaw-2840	57	3	less than 12%11	CARDINAL
taxlaw-2840	59	1	irs	ORG
taxlaw-2840	59	2	fiscal year 2014	DATE
taxlaw-2840	59	3	more than 100 million	QUANTITY
taxlaw-2840	59	4	more than 5 million	CARDINAL
taxlaw-2840	59	5	more than 300	CARDINAL
taxlaw-2840	60	1	12	CARDINAL
taxlaw-2840	60	2	roughly 15%	PERCENT
taxlaw-2840	60	3	irs	ORG
taxlaw-2840	60	4	olson	PERSON
taxlaw-2840	60	5	irs	ORG
taxlaw-2840	60	6	irs	ORG
taxlaw-2840	60	7	olson	PERSON
taxlaw-2840	60	8	irs	ORG
taxlaw-2840	60	9	irs	ORG
taxlaw-2840	61	1	irs	ORG
taxlaw-2840	61	2	one	CARDINAL
taxlaw-2840	61	3	irs	ORG
taxlaw-2840	61	4	recent years	DATE
taxlaw-2840	61	5	9	CARDINAL
taxlaw-2840	61	6	irs	ORG
taxlaw-2840	61	7	ir-2012	GPE
taxlaw-2840	62	1	jan. 6, 2012	DATE
taxlaw-2840	64	1	10	CARDINAL
taxlaw-2840	65	1	11	CARDINAL
taxlaw-2840	65	2	int’l monetary fund	ORG
taxlaw-2840	66	1	13/155	DATE
taxlaw-2840	66	2	greece	GPE
taxlaw-2840	66	3	18–27	CARDINAL
taxlaw-2840	66	4	2013	DATE
taxlaw-2840	66	5	greece	GPE
taxlaw-2840	67	1	12	CARDINAL
taxlaw-2840	67	2	nta 2014 ann	ORG
taxlaw-2840	67	3	4	CARDINAL
taxlaw-2840	68	1	13	CARDINAL
taxlaw-2840	68	2	7	CARDINAL
taxlaw-2840	68	3	14	CARDINAL
taxlaw-2840	68	4	2013 ann	PERSON
taxlaw-2840	70	1	23–24	CARDINAL
taxlaw-2840	70	2	2013	DATE
taxlaw-2840	71	1	u.s.	GPE
taxlaw-2840	72	1	2014	DATE
taxlaw-2840	73	1	irs	ORG
taxlaw-2840	75	1	15	CARDINAL
taxlaw-2840	75	2	gao irs	PERSON
taxlaw-2840	75	3	14	CARDINAL
taxlaw-2840	75	4	irs	ORG
taxlaw-2840	75	5	irs	ORG
taxlaw-2840	76	1	irs	ORG
taxlaw-2840	77	1	nina olson	PERSON
taxlaw-2840	78	1	4–5	DATE
taxlaw-2840	78	2	may 13, 2014	DATE
taxlaw-2840	79	1	16	CARDINAL
taxlaw-2840	79	2	kristin e. hickman	PERSON
taxlaw-2840	79	3	63	CARDINAL
taxlaw-2840	79	4	duke l.j	PERSON
taxlaw-2840	79	5	1717	DATE
taxlaw-2840	79	6	2014	DATE
taxlaw-2840	80	1	2016	CARDINAL
taxlaw-2840	80	2	173	CARDINAL
taxlaw-2840	80	3	congress	ORG
taxlaw-2840	80	4	irs	ORG
taxlaw-2840	81	1	congress	ORG
taxlaw-2840	81	2	irs	ORG
taxlaw-2840	82	1	congress	ORG
taxlaw-2840	82	2	irs	ORG
taxlaw-2840	82	3	irs	ORG
taxlaw-2840	83	1	general18	GPE
taxlaw-2840	83	2	irs	ORG
taxlaw-2840	83	3	congress	ORG
taxlaw-2840	83	4	congress	ORG
taxlaw-2840	83	5	irs	ORG
taxlaw-2840	84	1	irs	ORG
taxlaw-2840	85	1	irs	ORG
taxlaw-2840	86	1	irs	ORG
taxlaw-2840	86	2	irs	ORG
taxlaw-2840	86	3	irs	ORG
taxlaw-2840	86	4	irs	ORG
taxlaw-2840	87	1	irs	ORG
taxlaw-2840	88	1	17	CARDINAL
taxlaw-2840	88	2	18	CARDINAL
taxlaw-2840	88	3	decades	DATE
taxlaw-2840	89	1	joseph m. dodge	PERSON
taxlaw-2840	89	2	41	CARDINAL
taxlaw-2840	89	3	fla	GPE
taxlaw-2840	90	1	st.	GPE
taxlaw-2840	90	2	l. rev	PERSON
taxlaw-2840	90	3	71	DATE
taxlaw-2840	90	4	2013	DATE
taxlaw-2840	90	5	edward j. mccaffery	PERSON
taxlaw-2840	90	6	1990	DATE
taxlaw-2840	91	1	l. rev	PERSON
taxlaw-2840	91	2	1267	DATE
taxlaw-2840	92	1	2010	DATE
taxlaw-2840	92	2	today	DATE
taxlaw-2840	92	3	167-50	CARDINAL
taxlaw-2840	92	4	aug. 30, 2010	DATE
taxlaw-2840	93	1	19	CARDINAL
taxlaw-2840	93	2	jonathan barry	PERSON
taxlaw-2840	93	3	forman & roberta f. mann	ORG
taxlaw-2840	93	4	17	CARDINAL
taxlaw-2840	93	5	fla	GPE
taxlaw-2840	95	1	725	CARDINAL
taxlaw-2840	95	2	772–79, 782–88	DATE
taxlaw-2840	95	3	2015	DATE
taxlaw-2840	95	4	one	CARDINAL
taxlaw-2840	95	5	irs	ORG
taxlaw-2840	95	6	first	ORDINAL
taxlaw-2840	95	7	irs	ORG
taxlaw-2840	95	8	2013	DATE
taxlaw-2840	95	9	241-83	CARDINAL
taxlaw-2840	95	10	dec. 16, 2013	DATE
taxlaw-2840	95	11	irs	ORG
taxlaw-2840	96	1	20	CARDINAL
taxlaw-2840	96	2	jerry moran	PERSON
taxlaw-2840	96	3	irs	ORG
taxlaw-2840	96	4	14,	DATE
taxlaw-2840	96	5	2016	DATE
taxlaw-2840	97	1	millions	CARDINAL
taxlaw-2840	97	2	irs	ORG
taxlaw-2840	98	1	cruz	PERSON
taxlaw-2840	98	2	irs	ORG
taxlaw-2840	99	1	174	CARDINAL
taxlaw-2840	101	1	irs	ORG
taxlaw-2840	103	1	irs	ORG
taxlaw-2840	103	2	irs	ORG
taxlaw-2840	104	1	congress	ORG
taxlaw-2840	105	1	23	CARDINAL
taxlaw-2840	106	1	1913	DATE
taxlaw-2840	106	2	the decades	DATE
taxlaw-2840	107	1	several decades	DATE
taxlaw-2840	107	2	irs	ORG
taxlaw-2840	108	1	one	CARDINAL
taxlaw-2840	110	1	25	CARDINAL
taxlaw-2840	110	2	congress	ORG
taxlaw-2840	111	1	stanley surrey	PERSON
taxlaw-2840	111	2	the 1960s	DATE
taxlaw-2840	111	3	26	CARDINAL
taxlaw-2840	111	4	sixty	CARDINAL
taxlaw-2840	111	5	between $60 billion and $65	MONEY
taxlaw-2840	111	6	steven a. bank	PERSON
taxlaw-2840	111	7	1861	DATE
taxlaw-2840	111	8	43–44	CARDINAL
taxlaw-2840	111	9	2010	DATE
taxlaw-2840	111	10	reuven s. avi-yonah	PERSON
taxlaw-2840	111	11	90	CARDINAL
taxlaw-2840	112	1	l. rev	PERSON
taxlaw-2840	112	2	1193	CARDINAL
taxlaw-2840	112	3	1217–20	CARDINAL
taxlaw-2840	112	4	2004	DATE
taxlaw-2840	112	5	marjorie e. kornhauser	PERSON
taxlaw-2840	112	6	66	CARDINAL
taxlaw-2840	114	1	53 (1990	DATE
taxlaw-2840	115	1	22	CARDINAL
taxlaw-2840	115	2	henry c. simons	PERSON
taxlaw-2840	115	3	15–19	CARDINAL
taxlaw-2840	115	4	1938	DATE
taxlaw-2840	115	5	meredith r. conway	PERSON
taxlaw-2840	117	1	39	CARDINAL
taxlaw-2840	117	2	j. legis	PERSON
taxlaw-2840	118	1	119	CARDINAL
taxlaw-2840	118	2	130–32	DATE
taxlaw-2840	119	1	23	CARDINAL
taxlaw-2840	119	2	paul l. caron & james r. repetti	PERSON
taxlaw-2840	119	3	40	CARDINAL
taxlaw-2840	119	4	pepp	ORG
taxlaw-2840	119	5	l. rev	PERSON
taxlaw-2840	119	6	1255	CARDINAL
taxlaw-2840	119	7	2013	DATE
taxlaw-2840	120	1	jeffrey a. cooper	PERSON
taxlaw-2840	120	2	1932	DATE
taxlaw-2840	120	3	9	CARDINAL
taxlaw-2840	120	4	fla	GPE
taxlaw-2840	121	1	875	CARDINAL
taxlaw-2840	121	2	882	CARDINAL
taxlaw-2840	121	3	2010	DATE
taxlaw-2840	121	4	one	CARDINAL
taxlaw-2840	122	1	24	CARDINAL
taxlaw-2840	122	2	hickman	PERSON
taxlaw-2840	122	3	supra	PERSON
taxlaw-2840	122	4	16	CARDINAL
taxlaw-2840	122	5	1727–28	CARDINAL
taxlaw-2840	123	1	25	CARDINAL
taxlaw-2840	124	1	113th	LAW
taxlaw-2840	124	2	fed	ORG
taxlaw-2840	125	1	fiscal years	DATE
taxlaw-2840	125	2	2014	DATE
taxlaw-2840	127	1	26	CARDINAL
taxlaw-2840	127	2	stanley s. surrey	PERSON
taxlaw-2840	128	1	2016	CARDINAL
taxlaw-2840	128	2	175 billion	MONEY
taxlaw-2840	129	1	27	CARDINAL
taxlaw-2840	129	2	2012	DATE
taxlaw-2840	129	3	two hundred and fifty	CARDINAL
taxlaw-2840	129	4	well over $1 trillion	MONEY
taxlaw-2840	129	5	28	DATE
taxlaw-2840	129	6	edward kleinbard	PERSON
taxlaw-2840	130	1	pamela olson	PERSON
taxlaw-2840	130	2	irs	ORG
taxlaw-2840	130	3	irs	ORG
taxlaw-2840	130	4	congress	ORG
taxlaw-2840	130	5	years	DATE
taxlaw-2840	130	6	irs	ORG
taxlaw-2840	130	7	one	CARDINAL
taxlaw-2840	130	8	the department of health and human services	ORG
taxlaw-2840	130	9	hhs	ORG
taxlaw-2840	131	1	irs	ORG
taxlaw-2840	131	2	27	CARDINAL
taxlaw-2840	131	3	7–11	CARDINAL
taxlaw-2840	132	1	28	CARDINAL
taxlaw-2840	132	2	s.	PERSON
taxlaw-2840	133	1	1	CARDINAL
taxlaw-2840	133	2	11	DATE
taxlaw-2840	135	1	2012	DATE
taxlaw-2840	137	1	2012	DATE
taxlaw-2840	137	2	crs	PRODUCT
taxlaw-2840	138	1	29	CARDINAL
taxlaw-2840	139	1	crs	PRODUCT
taxlaw-2840	140	1	1	CARDINAL
taxlaw-2840	141	1	$50 million	MONEY
taxlaw-2840	143	1	fed	ORG
taxlaw-2840	144	1	fiscal years	DATE
taxlaw-2840	144	2	2011–2015	CARDINAL
taxlaw-2840	144	3	2012	DATE
taxlaw-2840	145	1	30	CARDINAL
taxlaw-2840	145	2	edward d. kleinbard	PERSON
taxlaw-2840	145	3	woodworth	PERSON
taxlaw-2840	145	4	congress	ORG
taxlaw-2840	145	5	congress	ORG
taxlaw-2840	145	6	36	CARDINAL
taxlaw-2840	145	7	ohio	GPE
taxlaw-2840	145	8	l. rev	PERSON
taxlaw-2840	145	9	1	CARDINAL
taxlaw-2840	145	10	3	DATE
taxlaw-2840	145	11	2010	DATE
taxlaw-2840	146	1	31	CARDINAL
taxlaw-2840	146	2	pamela f. olson	PERSON
taxlaw-2840	146	3	woodworth	PERSON
taxlaw-2840	146	4	reagan	PERSON
taxlaw-2840	147	1	the tax reform act of	LAW
taxlaw-2840	147	2	1986	DATE
taxlaw-2840	147	3	38	CARDINAL
taxlaw-2840	147	4	ohio	GPE
taxlaw-2840	147	5	l. rev	PERSON
taxlaw-2840	147	6	1	CARDINAL
taxlaw-2840	147	7	12–13	CARDINAL
taxlaw-2840	147	8	2011	DATE
taxlaw-2840	148	1	32	CARDINAL
taxlaw-2840	148	2	u.s.	GPE
taxlaw-2840	148	3	50	CARDINAL
taxlaw-2840	149	1	j.	PERSON
taxlaw-2840	149	2	legis	GPE
taxlaw-2840	150	1	67	CARDINAL
taxlaw-2840	150	2	67	DATE
taxlaw-2840	150	3	2013	DATE
taxlaw-2840	150	4	congress	ORG
taxlaw-2840	151	1	33	CARDINAL
taxlaw-2840	151	2	francine j. lipman	PERSON
taxlaw-2840	151	3	40	CARDINAL
taxlaw-2840	151	4	pepp	ORG
taxlaw-2840	151	5	l. rev	PERSON
taxlaw-2840	151	6	1173	CARDINAL
taxlaw-2840	151	7	2013	DATE
taxlaw-2840	151	8	michelle lyon	PERSON
taxlaw-2840	151	9	11	CARDINAL
taxlaw-2840	151	10	pitt	PERSON
taxlaw-2840	152	1	113	CARDINAL
taxlaw-2840	152	2	120–23	CARDINAL
taxlaw-2840	152	3	2013	DATE
taxlaw-2840	152	4	http://www.eitc.irs	ORG
taxlaw-2840	154	1	34	CARDINAL
taxlaw-2840	154	2	2009	DATE
taxlaw-2840	154	3	ann.	PERSON
taxlaw-2840	157	1	2	CARDINAL
taxlaw-2840	157	2	78	DATE
taxlaw-2840	157	3	2009	DATE
taxlaw-2840	160	1	35	CARDINAL
taxlaw-2840	160	2	david a. weisbach	PERSON
taxlaw-2840	160	3	jacob nussim	PERSON
taxlaw-2840	160	4	113	CARDINAL
taxlaw-2840	160	5	2004	DATE
taxlaw-2840	160	6	lawrence zelenak	PERSON
taxlaw-2840	161	1	52	CARDINAL
taxlaw-2840	161	2	ucla l. rev	PERSON
taxlaw-2840	161	3	1867	DATE
taxlaw-2840	161	4	2005	DATE
taxlaw-2840	162	1	176	CARDINAL
taxlaw-2840	162	2	columbia	ORG
taxlaw-2840	162	3	irs	ORG
taxlaw-2840	162	4	objectives.36	ORG
taxlaw-2840	162	5	irs	ORG
taxlaw-2840	163	1	37 in past years	DATE
taxlaw-2840	163	2	irs	ORG
taxlaw-2840	163	3	2010	DATE
taxlaw-2840	163	4	40	DATE
taxlaw-2840	163	5	aca	ORG
taxlaw-2840	163	6	irs	ORG
taxlaw-2840	163	7	irs	ORG
taxlaw-2840	163	8	irs	ORG
taxlaw-2840	164	1	the department of health and human services	ORG
taxlaw-2840	164	2	hhs	ORG
taxlaw-2840	164	3	irs	ORG
taxlaw-2840	164	4	36	CARDINAL
taxlaw-2840	164	5	33	CARDINAL
taxlaw-2840	164	6	132-39	CARDINAL
taxlaw-2840	164	7	2013	DATE
taxlaw-2840	164	8	irs	ORG
taxlaw-2840	165	1	37	CARDINAL
taxlaw-2840	165	2	stephen d. holt	PERSON
taxlaw-2840	165	3	6	CARDINAL
taxlaw-2840	168	1	l.j. 183,	PERSON
taxlaw-2840	168	2	185–96	DATE
taxlaw-2840	168	3	2007	DATE
taxlaw-2840	168	4	irs	ORG
taxlaw-2840	169	1	38	CARDINAL
taxlaw-2840	169	2	u.s.	GPE
taxlaw-2840	169	3	gao-12-98	ORG
taxlaw-2840	169	4	irs	ORG
taxlaw-2840	169	5	10 (2011	DATE
taxlaw-2840	169	6	http://www.gao.gov/assets/590/586423.html	ORG
taxlaw-2840	170	1	https://perma	NORP
taxlaw-2840	170	2	irs	ORG
taxlaw-2840	170	3	68%	PERCENT
taxlaw-2840	170	4	17%	PERCENT
taxlaw-2840	171	1	david cay johnston	PERSON
taxlaw-2840	171	2	n.y.	GPE
taxlaw-2840	171	3	feb. 28, 2002	DATE
taxlaw-2840	172	1	irs	ORG
taxlaw-2840	173	1	39	CARDINAL
taxlaw-2840	174	1	36b	DATE
taxlaw-2840	174	2	2012	DATE
taxlaw-2840	174	3	burwell	ORG
taxlaw-2840	174	4	135	CARDINAL
taxlaw-2840	174	5	2480	CARDINAL
taxlaw-2840	174	6	2015	CARDINAL
taxlaw-2840	175	1	40	CARDINAL
taxlaw-2840	177	1	111	CARDINAL
taxlaw-2840	177	2	124	CARDINAL
taxlaw-2840	178	1	119	CARDINAL
taxlaw-2840	178	2	2010	DATE
taxlaw-2840	178	3	21	CARDINAL
taxlaw-2840	178	4	25	DATE
taxlaw-2840	178	5	26	DATE
taxlaw-2840	178	6	29	DATE
taxlaw-2840	178	7	42	DATE
taxlaw-2840	179	1	41	CARDINAL
taxlaw-2840	181	1	v. sebelius	PERSON
taxlaw-2840	181	2	132	CARDINAL
taxlaw-2840	181	3	s. ct	PERSON
taxlaw-2840	181	4	2566	CARDINAL
taxlaw-2840	181	5	2580	DATE
taxlaw-2840	181	6	2012	DATE
taxlaw-2840	182	1	42	CARDINAL
taxlaw-2840	183	1	5000b	DATE
taxlaw-2840	184	1	4191	DATE
taxlaw-2840	186	1	43	CARDINAL
taxlaw-2840	187	1	5000a	DATE
taxlaw-2840	187	2	2012	DATE
taxlaw-2840	188	1	44	CARDINAL
taxlaw-2840	188	2	9578	DATE
taxlaw-2840	188	3	77	DATE
taxlaw-2840	189	1	feb. 15, 2012	DATE
taxlaw-2840	190	1	45	CARDINAL
taxlaw-2840	190	2	t.d. 9491	ORG
taxlaw-2840	190	3	annual	DATE
taxlaw-2840	190	4	75	CARDINAL
taxlaw-2840	192	1	37,188	CARDINAL
taxlaw-2840	192	2	june 28, 2010	DATE
taxlaw-2840	192	3	2010-32	DATE
taxlaw-2840	193	1	186	CARDINAL
taxlaw-2840	193	2	188–89	DATE
taxlaw-2840	193	3	2016	CARDINAL
taxlaw-2840	194	1	177	CARDINAL
taxlaw-2840	194	2	burwell	PERSON
taxlaw-2840	194	3	irs	ORG
taxlaw-2840	195	1	47	DATE
taxlaw-2840	196	1	irs	ORG
taxlaw-2840	196	2	the supreme court	ORG
taxlaw-2840	196	3	irs	ORG
taxlaw-2840	196	4	administer.48	PRODUCT
taxlaw-2840	196	5	irs	ORG
taxlaw-2840	196	6	1974	DATE
taxlaw-2840	196	7	irs	ORG
taxlaw-2840	196	8	51	CARDINAL
taxlaw-2840	196	9	irs	ORG
taxlaw-2840	196	10	irs	ORG
taxlaw-2840	196	11	recent years	DATE
taxlaw-2840	196	12	hhs	ORG
taxlaw-2840	196	13	46	CARDINAL
taxlaw-2840	196	14	77	DATE
taxlaw-2840	198	1	70,620	CARDINAL
taxlaw-2840	198	2	nov. 26, 2012	DATE
taxlaw-2840	199	1	47	CARDINAL
taxlaw-2840	199	2	burwell	PERSON
taxlaw-2840	199	3	135	CARDINAL
taxlaw-2840	199	4	s. ct	PERSON
taxlaw-2840	199	5	2480	CARDINAL
taxlaw-2840	199	6	2488	CARDINAL
taxlaw-2840	199	7	2015	CARDINAL
taxlaw-2840	200	1	48	CARDINAL
taxlaw-2840	201	1	2489	CARDINAL
taxlaw-2840	202	1	49	CARDINAL
taxlaw-2840	202	2	1974	DATE
taxlaw-2840	204	1	93-406	CARDINAL
taxlaw-2840	204	2	88	CARDINAL
taxlaw-2840	205	1	829	CARDINAL
taxlaw-2840	205	2	1974	DATE
taxlaw-2840	205	3	26	CARDINAL
taxlaw-2840	206	1	50	CARDINAL
taxlaw-2840	206	2	steven j. sacher	PERSON
taxlaw-2840	206	3	james i. singer & terese	ORG
taxlaw-2840	206	4	m. connerton	PERSON
taxlaw-2840	206	5	22–35	CARDINAL
taxlaw-2840	206	6	2d	DATE
taxlaw-2840	206	7	anne tucker	PERSON
taxlaw-2840	206	8	51	CARDINAL
taxlaw-2840	207	1	l. rev	PERSON
taxlaw-2840	207	2	153	CARDINAL
taxlaw-2840	207	3	163–66	DATE
taxlaw-2840	207	4	2013	DATE
taxlaw-2840	208	1	congress	ORG
taxlaw-2840	209	1	supra	PERSON
taxlaw-2840	209	2	28	CARDINAL
taxlaw-2840	210	1	51	CARDINAL
taxlaw-2840	211	1	401–407	PRODUCT
taxlaw-2840	211	2	410–418e	CARDINAL
taxlaw-2840	211	3	457	CARDINAL
taxlaw-2840	211	4	2012	DATE
taxlaw-2840	212	1	treasury	ORG
taxlaw-2840	213	1	colleen e. medill	PERSON
taxlaw-2840	213	2	3d	CARDINAL
taxlaw-2840	213	3	2011	DATE
taxlaw-2840	213	4	9419	DATE
taxlaw-2840	213	5	73	CARDINAL
taxlaw-2840	215	1	44,632	CARDINAL
taxlaw-2840	215	2	july 31, 2008	DATE
taxlaw-2840	215	3	2008-40	DATE
taxlaw-2840	216	1	790	CARDINAL
taxlaw-2840	216	2	791	CARDINAL
taxlaw-2840	217	1	412	CARDINAL
taxlaw-2840	217	2	430	CARDINAL
taxlaw-2840	217	3	302	CARDINAL
taxlaw-2840	217	4	t.d. 9484	GPE
taxlaw-2840	217	5	75	CARDINAL
taxlaw-2840	219	1	27,927	CARDINAL
taxlaw-2840	219	2	19, 2010	DATE
taxlaw-2840	219	3	2010-24	DATE
taxlaw-2840	220	1	748	CARDINAL
taxlaw-2840	220	2	748–49	DATE
taxlaw-2840	221	1	401(a)(35	CARDINAL
taxlaw-2840	221	2	29	CARDINAL
taxlaw-2840	223	1	52	CARDINAL
taxlaw-2840	223	2	2012	DATE
taxlaw-2840	223	3	crs	PRODUCT
taxlaw-2840	223	4	28	CARDINAL
taxlaw-2840	223	5	963	CARDINAL
taxlaw-2840	224	1	53	CARDINAL
taxlaw-2840	225	1	ch	PERSON
taxlaw-2840	225	2	100	CARDINAL
taxlaw-2840	226	1	4980d	DATE
taxlaw-2840	226	2	100	MONEY
taxlaw-2840	228	1	2012	DATE
taxlaw-2840	229	1	chapter 100	LAW
taxlaw-2840	231	1	9801–9802	CARDINAL
taxlaw-2840	231	2	9811–9812	CARDINAL
taxlaw-2840	231	3	2012	DATE
taxlaw-2840	231	4	51	CARDINAL
taxlaw-2840	231	5	354–55	DATE
taxlaw-2840	232	1	54	CARDINAL
taxlaw-2840	232	2	9427	DATE
taxlaw-2840	232	3	73	CARDINAL
taxlaw-2840	234	1	62410	DATE
taxlaw-2840	234	2	oct. 20, 2008	DATE
taxlaw-2840	235	1	178	CARDINAL
taxlaw-2840	235	2	irs	ORG
taxlaw-2840	236	1	anti-irs	NORP
taxlaw-2840	236	2	irs	ORG
taxlaw-2840	237	1	irs	ORG
taxlaw-2840	237	2	sector.56	GPE
taxlaw-2840	237	3	irs	ORG
taxlaw-2840	237	4	one	CARDINAL
taxlaw-2840	237	5	irs	ORG
taxlaw-2840	237	6	only four	CARDINAL
taxlaw-2840	237	7	more than 1.6 million	QUANTITY
taxlaw-2840	237	8	57	CARDINAL
taxlaw-2840	237	9	a few dozen	CARDINAL
taxlaw-2840	237	10	billion-dollar	MONEY
taxlaw-2840	237	11	a few dozen	CARDINAL
taxlaw-2840	237	12	churches	ORG
taxlaw-2840	237	13	sadie	PERSON
taxlaw-2840	237	14	club.58	GPE
taxlaw-2840	237	15	irs	ORG
taxlaw-2840	238	1	irs	ORG
taxlaw-2840	238	2	55	CARDINAL
taxlaw-2840	238	3	9479	DATE
taxlaw-2840	238	4	paul wellstone	PERSON
taxlaw-2840	238	5	pete domenici mental health parity	ORG
taxlaw-2840	238	6	2008	DATE
taxlaw-2840	238	7	75	DATE
taxlaw-2840	240	1	5410	CARDINAL
taxlaw-2840	240	2	feb. 2, 2010	DATE
taxlaw-2840	241	1	56	CARDINAL
taxlaw-2840	242	1	lloyd hitoshi mayer &	ORG
taxlaw-2840	242	2	brendan m. wilson	PERSON
taxlaw-2840	242	3	the twenty-first century	DATE
taxlaw-2840	242	4	85	CARDINAL
taxlaw-2840	242	5	l. rev	PERSON
taxlaw-2840	242	6	479	CARDINAL
taxlaw-2840	242	7	498	CARDINAL
taxlaw-2840	242	8	2010	DATE
taxlaw-2840	242	9	irs	ORG
taxlaw-2840	242	10	congress	ORG
taxlaw-2840	242	11	irs	ORG
taxlaw-2840	243	1	57	CARDINAL
taxlaw-2840	243	2	irs	ORG
taxlaw-2840	243	3	http://www.irs	GPE
taxlaw-2840	243	4	four	CARDINAL
taxlaw-2840	243	5	irs	ORG
taxlaw-2840	244	1	58 i.r.c	QUANTITY
taxlaw-2840	245	1	501(c)(1)–(29	CARDINAL
taxlaw-2840	245	2	2012	DATE
taxlaw-2840	245	3	charles a. borek	PERSON
taxlaw-2840	245	4	31	CARDINAL
taxlaw-2840	245	5	mitchell l. rev	PERSON
taxlaw-2840	245	6	183	CARDINAL
taxlaw-2840	245	7	201–07	DATE
taxlaw-2840	245	8	2004	DATE
taxlaw-2840	245	9	james j. fishman	PERSON
taxlaw-2840	245	10	9	CARDINAL
taxlaw-2840	245	11	n.y.	GPE
taxlaw-2840	245	12	city l. rev	PERSON
taxlaw-2840	245	13	303	CARDINAL
taxlaw-2840	245	14	303–05	CARDINAL
taxlaw-2840	245	15	2006	DATE
taxlaw-2840	246	1	59	CARDINAL
taxlaw-2840	248	1	501	CARDINAL
taxlaw-2840	250	1	60	CARDINAL
taxlaw-2840	250	2	johnny rex	PERSON
taxlaw-2840	250	3	84	CARDINAL
taxlaw-2840	252	1	447	CARDINAL
taxlaw-2840	252	2	2009	DATE
taxlaw-2840	253	1	richard w. garnett	PERSON
taxlaw-2840	254	1	42	CARDINAL
taxlaw-2840	254	2	l. rev	PERSON
taxlaw-2840	254	3	771	CARDINAL
taxlaw-2840	254	4	2001	DATE
taxlaw-2840	254	5	steffen n. johnson	PERSON
taxlaw-2840	254	6	first	ORDINAL
taxlaw-2840	254	7	irs	ORG
taxlaw-2840	254	8	42	CARDINAL
taxlaw-2840	254	9	l. rev	PERSON
taxlaw-2840	255	1	875	CARDINAL
taxlaw-2840	255	2	2001	DATE
taxlaw-2840	256	1	61	CARDINAL
taxlaw-2840	256	2	irs	ORG
taxlaw-2840	256	3	2011	DATE
taxlaw-2840	257	1	richard briffault	PERSON
taxlaw-2840	257	2	citizens united	GPE
taxlaw-2840	257	3	10	CARDINAL
taxlaw-2840	257	4	337	CARDINAL
taxlaw-2840	257	5	2011	DATE
taxlaw-2840	257	6	lloyd hitoshi mayer	PERSON
taxlaw-2840	257	7	charities	ORG
taxlaw-2840	257	8	citizens united	GPE
taxlaw-2840	257	9	10	CARDINAL
taxlaw-2840	257	10	407	CARDINAL
taxlaw-2840	257	11	2011	DATE
taxlaw-2840	257	12	donald b. tobin	PERSON
taxlaw-2840	257	13	10	CARDINAL
taxlaw-2840	257	14	427 (2011	DATE
taxlaw-2840	258	1	62	CARDINAL
taxlaw-2840	258	2	jessica berg	PERSON
taxlaw-2840	258	3	44	CARDINAL
taxlaw-2840	258	4	ga	ORG
taxlaw-2840	258	5	l. rev	PERSON
taxlaw-2840	258	6	375	CARDINAL
taxlaw-2840	258	7	377	CARDINAL
taxlaw-2840	258	8	2010	DATE
taxlaw-2840	258	9	irs	ORG
taxlaw-2840	259	1	2016	CARDINAL
taxlaw-2840	259	2	179	CARDINAL
taxlaw-2840	259	3	first	ORDINAL
taxlaw-2840	259	4	irs	ORG
taxlaw-2840	259	5	irs	ORG
taxlaw-2840	259	6	irs	ORG
taxlaw-2840	259	7	irs	ORG
taxlaw-2840	259	8	irs	ORG
taxlaw-2840	259	9	501(c)(4	CARDINAL
taxlaw-2840	260	1	one	CARDINAL
taxlaw-2840	260	2	irs	ORG
taxlaw-2840	260	3	irs	ORG
taxlaw-2840	260	4	irs	ORG
taxlaw-2840	261	1	irs	ORG
taxlaw-2840	261	2	more than 150,000	CARDINAL
taxlaw-2840	261	3	irs	ORG
taxlaw-2840	261	4	irs	ORG
taxlaw-2840	262	1	treasury	ORG
taxlaw-2840	262	2	irs	ORG
taxlaw-2840	262	3	2008	DATE
taxlaw-2840	262	4	2012	DATE
taxlaw-2840	262	5	treasury	ORG
taxlaw-2840	262	6	irs	ORG
taxlaw-2840	263	1	67	CARDINAL
taxlaw-2840	263	2	irs	ORG
taxlaw-2840	265	1	irs	ORG
taxlaw-2840	265	2	congress	ORG
taxlaw-2840	265	3	irs	ORG
taxlaw-2840	267	1	david weissbach	PERSON
taxlaw-2840	267	2	jacob nussim	PERSON
taxlaw-2840	267	3	irs	ORG
taxlaw-2840	268	1	68	CARDINAL
taxlaw-2840	268	2	larry zelenak	PERSON
taxlaw-2840	268	3	ann alstott	PERSON
taxlaw-2840	268	4	63	CARDINAL
taxlaw-2840	268	5	donald b. tobin	PERSON
taxlaw-2840	268	6	501(c)(3)s	CARDINAL
taxlaw-2840	268	7	95	CARDINAL
taxlaw-2840	268	8	geo	ORG
taxlaw-2840	268	9	l.j	ORG
taxlaw-2840	268	10	1313	CARDINAL
taxlaw-2840	268	11	2007	DATE
taxlaw-2840	269	1	64	CARDINAL
taxlaw-2840	269	2	irs	ORG
taxlaw-2840	269	3	99	CARDINAL
taxlaw-2840	269	4	cornell l. rev	PERSON
taxlaw-2840	270	1	41	CARDINAL
taxlaw-2840	270	2	2013	DATE
taxlaw-2840	270	3	irs	ORG
taxlaw-2840	270	4	irs	ORG
taxlaw-2840	271	1	65	CARDINAL
taxlaw-2840	271	2	irs	ORG
taxlaw-2840	271	3	501(c)(4	CARDINAL
taxlaw-2840	272	1	may 22, 2014	DATE
taxlaw-2840	272	2	irs	ORG
taxlaw-2840	272	3	23, 2014	DATE
taxlaw-2840	274	1	66 hickman	PERSON
taxlaw-2840	274	2	supra	PERSON
taxlaw-2840	274	3	16	CARDINAL
taxlaw-2840	275	1	67	CARDINAL
taxlaw-2840	276	1	1746–53	CARDINAL
taxlaw-2840	277	1	68	CARDINAL
taxlaw-2840	277	2	weisbach & nussim	ORG
taxlaw-2840	277	3	35	CARDINAL
taxlaw-2840	277	4	1001–02	DATE
taxlaw-2840	278	1	69	CARDINAL
taxlaw-2840	278	2	35	CARDINAL
taxlaw-2840	278	3	1915	DATE
taxlaw-2840	279	1	180	CARDINAL
taxlaw-2840	279	2	annual	DATE
taxlaw-2840	279	3	eric laity	PERSON
taxlaw-2840	280	1	71	CARDINAL
taxlaw-2840	280	2	eric toder	PERSON
taxlaw-2840	280	3	design.72	ORG
taxlaw-2840	280	4	irs	ORG
taxlaw-2840	281	1	irs	ORG
taxlaw-2840	281	2	one	CARDINAL
taxlaw-2840	284	1	treasury	ORG
taxlaw-2840	284	2	irs	ORG
taxlaw-2840	284	3	the u.s. mint	ORG
taxlaw-2840	284	4	chart.73	ORG
taxlaw-2840	284	5	medicaid	ORG
taxlaw-2840	284	6	the indian health service	ORG
taxlaw-2840	284	7	the food and drug administration	ORG
taxlaw-2840	285	1	irs	ORG
taxlaw-2840	285	2	american	NORP
taxlaw-2840	286	1	congress	ORG
taxlaw-2840	288	1	congress	ORG
taxlaw-2840	288	2	70	CARDINAL
taxlaw-2840	288	3	ann alstott	PERSON
taxlaw-2840	288	4	108	CARDINAL
taxlaw-2840	289	1	l. rev	PERSON
taxlaw-2840	289	2	533	CARDINAL
taxlaw-2840	289	3	579–84	DATE
taxlaw-2840	289	4	1995	DATE
taxlaw-2840	290	1	71	CARDINAL
taxlaw-2840	290	2	eric laity	PERSON
taxlaw-2840	290	3	48	CARDINAL
taxlaw-2840	290	4	411	CARDINAL
taxlaw-2840	290	5	425	CARDINAL
taxlaw-2840	290	6	442–43	DATE
taxlaw-2840	290	7	2008	DATE
taxlaw-2840	291	1	72	CARDINAL
taxlaw-2840	291	2	eric j. toder	PERSON
taxlaw-2840	291	3	53	CARDINAL
taxlaw-2840	291	4	361	CARDINAL
taxlaw-2840	291	5	365	CARDINAL
taxlaw-2840	291	6	370	CARDINAL
taxlaw-2840	292	1	73	CARDINAL
taxlaw-2840	292	2	u.s.	GPE
taxlaw-2840	293	1	u.s.	GPE
taxlaw-2840	295	1	74	CARDINAL
taxlaw-2840	295	2	u.s.	GPE
taxlaw-2840	296	1	75	CARDINAL
taxlaw-2840	296	2	rachel barkow	PERSON
taxlaw-2840	296	3	the department of justice	ORG
taxlaw-2840	296	4	99	CARDINAL
taxlaw-2840	296	5	l. rev	PERSON
taxlaw-2840	296	6	271	CARDINAL
taxlaw-2840	296	7	307–08	DATE
taxlaw-2840	296	8	2013	DATE
taxlaw-2840	296	9	the department of justice	ORG
taxlaw-2840	297	1	2016	CARDINAL
taxlaw-2840	297	2	181	CARDINAL
taxlaw-2840	298	1	76	CARDINAL
taxlaw-2840	299	1	congress	ORG
taxlaw-2840	300	1	congress	ORG
taxlaw-2840	300	2	congress	ORG
taxlaw-2840	303	1	congress	ORG
taxlaw-2840	304	1	79	CARDINAL
taxlaw-2840	306	1	j.r.	PERSON
taxlaw-2840	306	2	deshazo	ORG
taxlaw-2840	306	3	jody freeman	PERSON
taxlaw-2840	306	4	ferc	ORG
taxlaw-2840	307	1	80	CARDINAL
taxlaw-2840	307	2	ferc	ORG
taxlaw-2840	307	3	ferc	ORG
taxlaw-2840	308	1	deshazo	PERSON
taxlaw-2840	308	2	freeman	PERSON
taxlaw-2840	308	3	1982 to 1998	DATE
taxlaw-2840	308	4	ferc	ORG
taxlaw-2840	308	5	congress	ORG
taxlaw-2840	308	6	1970s	DATE
taxlaw-2840	308	7	protection.81	ORG
taxlaw-2840	309	1	congress	ORG
taxlaw-2840	310	1	76	CARDINAL
taxlaw-2840	310	2	35	CARDINAL
taxlaw-2840	310	3	987–90	CARDINAL
taxlaw-2840	311	1	eric biber	PERSON
taxlaw-2840	311	2	33	CARDINAL
taxlaw-2840	312	1	envtl	NORP
taxlaw-2840	313	1	l. rev	PERSON
taxlaw-2840	313	2	1,	PERCENT
taxlaw-2840	313	3	4	DATE
taxlaw-2840	313	4	2009	DATE
taxlaw-2840	313	5	j.r. deshazo & jody freeman	ORG
taxlaw-2840	313	6	105	CARDINAL
taxlaw-2840	314	1	l. rev	PERSON
taxlaw-2840	314	2	2217, 2221	DATE
taxlaw-2840	314	3	2005	DATE
taxlaw-2840	315	1	congress	ORG
taxlaw-2840	315	2	one	CARDINAL
taxlaw-2840	315	3	75	CARDINAL
taxlaw-2840	315	4	306–07	CARDINAL
taxlaw-2840	315	5	the department of justice	ORG
taxlaw-2840	316	1	78	CARDINAL
taxlaw-2840	316	2	75	CARDINAL
taxlaw-2840	316	3	307–12	DATE
taxlaw-2840	317	1	79	CARDINAL
taxlaw-2840	318	1	309	CARDINAL
taxlaw-2840	318	2	deshazo & freeman	ORG
taxlaw-2840	318	3	supra	PERSON
taxlaw-2840	318	4	77	CARDINAL
taxlaw-2840	318	5	2221	DATE
taxlaw-2840	319	1	80	CARDINAL
taxlaw-2840	319	2	deshazo & freeman	ORG
taxlaw-2840	319	3	supra	PERSON
taxlaw-2840	319	4	77	DATE
taxlaw-2840	319	5	2221–22	CARDINAL
taxlaw-2840	320	1	81	CARDINAL
taxlaw-2840	321	1	2230–45	CARDINAL
taxlaw-2840	322	1	82	CARDINAL
taxlaw-2840	322	2	75	CARDINAL
taxlaw-2840	322	3	310	CARDINAL
taxlaw-2840	323	1	182	CARDINAL
taxlaw-2840	323	2	sustainability.83	PERSON
taxlaw-2840	325	1	james q. wilson	PERSON
taxlaw-2840	325	2	first	ORDINAL
taxlaw-2840	326	1	second	ORDINAL
taxlaw-2840	326	2	two	CARDINAL
taxlaw-2840	326	3	one	CARDINAL
taxlaw-2840	327	1	third	ORDINAL
taxlaw-2840	328	1	wilson	PERSON
taxlaw-2840	329	1	85	CARDINAL
taxlaw-2840	329	2	rachel barkow	PERSON
taxlaw-2840	329	3	the department of justice’s	ORG
taxlaw-2840	329	4	wilson	ORG
taxlaw-2840	330	1	the department of justice	ORG
taxlaw-2840	331	1	86	CARDINAL
taxlaw-2840	333	1	nasa	ORG
taxlaw-2840	335	1	83	CARDINAL
taxlaw-2840	336	1	chris	PERSON
taxlaw-2840	336	2	nixon	PERSON
taxlaw-2840	337	1	47	CARDINAL
taxlaw-2840	339	1	523	CARDINAL
taxlaw-2840	339	2	2000	DATE
taxlaw-2840	339	3	the department of housing and urban development	ORG
taxlaw-2840	340	1	84	CARDINAL
taxlaw-2840	340	2	james q. wilson	PERSON
taxlaw-2840	340	3	101	CARDINAL
taxlaw-2840	340	4	1989	DATE
taxlaw-2840	340	5	85	CARDINAL
taxlaw-2840	341	1	158	CARDINAL
taxlaw-2840	342	1	86	CARDINAL
taxlaw-2840	342	2	barkow	GPE
taxlaw-2840	342	3	75	CARDINAL
taxlaw-2840	342	4	341–42	DATE
taxlaw-2840	343	1	87	CARDINAL
taxlaw-2840	343	2	supra	PERSON
taxlaw-2840	343	3	84	CARDINAL
taxlaw-2840	343	4	96–99	CARDINAL
taxlaw-2840	345	1	104	CARDINAL
taxlaw-2840	346	1	107	CARDINAL
taxlaw-2840	347	1	2016	CARDINAL
taxlaw-2840	347	2	183	CARDINAL
taxlaw-2840	347	3	congress	ORG
taxlaw-2840	347	4	congress	ORG
taxlaw-2840	347	5	congress	ORG
taxlaw-2840	348	1	one	CARDINAL
taxlaw-2840	352	1	irs	ORG
taxlaw-2840	353	1	irs	ORG
taxlaw-2840	354	1	irs	ORG
taxlaw-2840	355	1	irs	ORG
taxlaw-2840	355	2	irs	ORG
taxlaw-2840	355	3	annual	DATE
taxlaw-2840	355	4	10th	ORDINAL
taxlaw-2840	356	1	irs	ORG
taxlaw-2840	356	2	dozens	CARDINAL
taxlaw-2840	356	3	annually	DATE
taxlaw-2840	356	4	irs	ORG
taxlaw-2840	356	5	irs	ORG
taxlaw-2840	356	6	6-to-1	CARDINAL
taxlaw-2840	356	7	90	CARDINAL
taxlaw-2840	356	8	75	CARDINAL
taxlaw-2840	356	9	307–12	CARDINAL
taxlaw-2840	356	10	david b. spence & frank cross	PERSON
taxlaw-2840	356	11	89	CARDINAL
taxlaw-2840	356	12	geo	ORG
taxlaw-2840	357	1	l.j. 97	PERSON
taxlaw-2840	357	2	119	CARDINAL
taxlaw-2840	357	3	2000	DATE
taxlaw-2840	358	1	91	CARDINAL
taxlaw-2840	358	2	75	CARDINAL
taxlaw-2840	358	3	308–10	CARDINAL
taxlaw-2840	359	1	92	CARDINAL
taxlaw-2840	362	1	94	CARDINAL
taxlaw-2840	363	1	95	CARDINAL
taxlaw-2840	366	1	96	CARDINAL
taxlaw-2840	368	1	97	CARDINAL
taxlaw-2840	370	1	98	CARDINAL
taxlaw-2840	370	2	dozens	CARDINAL
taxlaw-2840	370	3	irs	ORG
taxlaw-2840	371	1	184	CARDINAL
taxlaw-2840	371	2	columbia	ORG
taxlaw-2840	372	1	20-to-1	CARDINAL
taxlaw-2840	373	1	irs	ORG
taxlaw-2840	374	1	one	CARDINAL
taxlaw-2840	374	2	irs	ORG
taxlaw-2840	374	3	annual	DATE
taxlaw-2840	374	4	irs	ORG
taxlaw-2840	374	5	2014	DATE
taxlaw-2840	375	1	2014	DATE
taxlaw-2840	375	2	irs	ORG
taxlaw-2840	375	3	irs	ORG
taxlaw-2840	375	4	made101	ORG
taxlaw-2840	375	5	irs	ORG
taxlaw-2840	376	1	irs	ORG
taxlaw-2840	377	1	irs	ORG
taxlaw-2840	377	2	irs	ORG
taxlaw-2840	378	1	irs	ORG
taxlaw-2840	378	2	hundreds of millions	MONEY
taxlaw-2840	379	1	irs	ORG
taxlaw-2840	379	2	congress	ORG
taxlaw-2840	379	3	irs	ORG
taxlaw-2840	379	4	first	ORDINAL
taxlaw-2840	380	1	irs	ORG
taxlaw-2840	380	2	hundreds of millions	MONEY
taxlaw-2840	380	3	trillions of dollars	MONEY
taxlaw-2840	380	4	99	CARDINAL
taxlaw-2840	380	5	irs	ORG
taxlaw-2840	380	6	john koskinen	PERSON
taxlaw-2840	380	7	the fiscal year	DATE
taxlaw-2840	380	8	2016	CARDINAL
taxlaw-2840	380	9	feb. 2, 2015	DATE
taxlaw-2840	380	10	2015	CARDINAL
taxlaw-2840	380	11	22	CARDINAL
taxlaw-2840	380	12	2015	DATE
taxlaw-2840	383	1	100	CARDINAL
taxlaw-2840	383	2	2014	DATE
taxlaw-2840	383	3	5	CARDINAL
taxlaw-2840	383	4	1	CARDINAL
taxlaw-2840	383	5	46	DATE
taxlaw-2840	384	1	101	CARDINAL
taxlaw-2840	385	1	102	CARDINAL
taxlaw-2840	385	2	51	DATE
taxlaw-2840	385	3	103	CARDINAL
taxlaw-2840	386	1	50	CARDINAL
taxlaw-2840	388	1	53–58	CARDINAL
taxlaw-2840	388	2	105	CARDINAL
taxlaw-2840	388	3	https://jobs.irs.gov/careers.html	GPE
taxlaw-2840	390	1	2016	CARDINAL
taxlaw-2840	390	2	185	CARDINAL
taxlaw-2840	392	1	108	CARDINAL
taxlaw-2840	393	1	irs	ORG
taxlaw-2840	393	2	irs	ORG
taxlaw-2840	393	3	congress	ORG
taxlaw-2840	394	1	irs	ORG
taxlaw-2840	394	2	first	ORDINAL
taxlaw-2840	395	1	mary heen	PERSON
taxlaw-2840	397	1	irs	ORG
taxlaw-2840	398	1	irs	ORG
taxlaw-2840	398	2	irs	ORG
taxlaw-2840	399	1	irs	ORG
taxlaw-2840	400	1	last year’s	DATE
taxlaw-2840	400	2	burwell	PERSON
taxlaw-2840	400	3	irs	ORG
taxlaw-2840	400	4	the supreme court	ORG
taxlaw-2840	400	5	irs	ORG
taxlaw-2840	400	6	irs	ORG
taxlaw-2840	400	7	501(c)(4	CARDINAL
taxlaw-2840	400	8	irs	ORG
taxlaw-2840	400	9	first	ORDINAL
taxlaw-2840	400	10	501(c)(4	CARDINAL
taxlaw-2840	400	11	114	CARDINAL
taxlaw-2840	400	12	106	CARDINAL
taxlaw-2840	401	1	41	CARDINAL
taxlaw-2840	402	1	107	CARDINAL
taxlaw-2840	403	1	103	CARDINAL
taxlaw-2840	403	2	2015	CARDINAL
taxlaw-2840	404	1	108 i.r.c	QUANTITY
taxlaw-2840	405	1	2015	CARDINAL
taxlaw-2840	406	1	109	CARDINAL
taxlaw-2840	406	2	jane aiken & stephen wizner	ORG
taxlaw-2840	406	3	11	CARDINAL
taxlaw-2840	407	1	u. j.l. &	ORG
taxlaw-2840	407	2	63	CARDINAL
taxlaw-2840	407	3	64–67	CARDINAL
taxlaw-2840	407	4	2003	DATE
taxlaw-2840	408	1	110	CARDINAL
taxlaw-2840	408	2	mary l. heen	PERSON
taxlaw-2840	408	3	35	CARDINAL
taxlaw-2840	408	4	l. rev	PERSON
taxlaw-2840	408	5	751	CARDINAL
taxlaw-2840	408	6	2000	DATE
taxlaw-2840	409	1	111	CARDINAL
taxlaw-2840	409	2	135	CARDINAL
taxlaw-2840	409	3	s. ct	PERSON
taxlaw-2840	409	4	2480	CARDINAL
taxlaw-2840	409	5	2486–87	DATE
taxlaw-2840	409	6	2015	CARDINAL
taxlaw-2840	410	1	112	CARDINAL
taxlaw-2840	411	1	2489	CARDINAL
taxlaw-2840	411	2	irs	ORG
taxlaw-2840	411	3	irs	ORG
taxlaw-2840	412	1	113	CARDINAL
taxlaw-2840	412	2	kahng, supra	ORG
taxlaw-2840	412	3	64	CARDINAL
taxlaw-2840	412	4	41	CARDINAL
taxlaw-2840	412	5	2013	DATE
taxlaw-2840	412	6	irs	ORG
taxlaw-2840	412	7	irs	ORG
taxlaw-2840	413	1	114	CARDINAL
taxlaw-2840	413	2	supra	PERSON
taxlaw-2840	413	3	63–65	CARDINAL
taxlaw-2840	414	1	186	CARDINAL
taxlaw-2840	414	2	columbia	ORG
taxlaw-2840	414	3	irs	ORG
taxlaw-2840	414	4	irs	ORG
taxlaw-2840	415	1	two	CARDINAL
taxlaw-2840	415	2	irs	ORG
taxlaw-2840	415	3	annual	DATE
taxlaw-2840	417	1	irs	ORG
taxlaw-2840	418	1	irs	ORG
taxlaw-2840	418	2	one	CARDINAL
taxlaw-2840	418	3	irs	ORG
taxlaw-2840	418	4	irs	ORG
taxlaw-2840	419	1	the environmental protection agency	ORG
taxlaw-2840	420	1	irs	ORG
taxlaw-2840	421	1	congress	ORG
taxlaw-2840	421	2	irs	ORG
taxlaw-2840	421	3	irs	ORG
taxlaw-2840	421	4	irs	ORG
taxlaw-2840	421	5	irs	ORG
taxlaw-2840	422	1	irs	ORG
taxlaw-2840	423	1	one	CARDINAL
taxlaw-2840	424	1	irs	ORG
taxlaw-2840	424	2	irs	ORG
taxlaw-2840	424	3	irs	ORG
taxlaw-2840	424	4	irs	ORG
taxlaw-2840	426	1	irs	ORG
taxlaw-2840	427	1	a. learning	PERSON
taxlaw-2840	427	2	irs	ORG
taxlaw-2840	428	1	the century	DATE
taxlaw-2840	429	1	the past decade	DATE
taxlaw-2840	429	2	at least two	CARDINAL
taxlaw-2840	430	1	115	CARDINAL
taxlaw-2840	430	2	supra	PERSON
taxlaw-2840	430	3	44–48	DATE
taxlaw-2840	430	4	irs	ORG
taxlaw-2840	431	1	116	CARDINAL
taxlaw-2840	431	2	36–38	CARDINAL
taxlaw-2840	431	3	irs	ORG
taxlaw-2840	432	1	117	CARDINAL
taxlaw-2840	432	2	33	CARDINAL
taxlaw-2840	432	3	140–41	DATE
taxlaw-2840	433	1	118	CARDINAL
taxlaw-2840	433	2	supra	PERSON
taxlaw-2840	434	1	2016	CARDINAL
taxlaw-2840	434	2	187	CARDINAL
taxlaw-2840	434	3	2008	DATE
taxlaw-2840	434	4	congress	ORG
taxlaw-2840	434	5	dodd	PERSON
taxlaw-2840	434	6	2010	DATE
taxlaw-2840	434	7	congress	ORG
taxlaw-2840	434	8	2010	DATE
taxlaw-2840	435	1	121	CARDINAL
taxlaw-2840	435	2	three	CARDINAL
taxlaw-2840	437	1	irs	ORG
taxlaw-2840	438	1	two	CARDINAL
taxlaw-2840	438	2	the interstate commerce commission	ORG
taxlaw-2840	438	3	fcc	ORG
taxlaw-2840	438	4	1934	DATE
taxlaw-2840	438	5	three	CARDINAL
taxlaw-2840	438	6	2003	DATE
taxlaw-2840	439	1	1	CARDINAL
taxlaw-2840	439	2	the interstate commerce commission	ORG
taxlaw-2840	439	3	1887	DATE
taxlaw-2840	439	4	119	CARDINAL
taxlaw-2840	439	5	dylan j. castellino	PERSON
taxlaw-2840	439	6	18	CARDINAL
taxlaw-2840	439	7	n.c.	GPE
taxlaw-2840	440	1	333	CARDINAL
taxlaw-2840	440	2	334–37	CARDINAL
taxlaw-2840	440	3	2014	DATE
taxlaw-2840	440	4	michael s. barr	PERSON
taxlaw-2840	440	5	29	CARDINAL
taxlaw-2840	440	6	yale j.	PERSON
taxlaw-2840	440	7	reg	CARDINAL
taxlaw-2840	440	8	91	CARDINAL
taxlaw-2840	440	9	107–08	DATE
taxlaw-2840	440	10	2012	DATE
taxlaw-2840	441	1	120	CARDINAL
taxlaw-2840	441	2	dodd-frank wall street	PERSON
taxlaw-2840	442	1	111	CARDINAL
taxlaw-2840	442	2	203	CARDINAL
taxlaw-2840	442	3	124	CARDINAL
taxlaw-2840	443	1	1376	CARDINAL
taxlaw-2840	443	2	2010	DATE
taxlaw-2840	444	1	121	CARDINAL
taxlaw-2840	444	2	rebecca m. bratspies	PERSON
taxlaw-2840	444	3	5	CARDINAL
taxlaw-2840	445	1	l.j. 7	ORG
taxlaw-2840	445	2	52–53	CARDINAL
taxlaw-2840	445	3	2011	DATE
taxlaw-2840	445	4	henry b. hogue	PERSON
taxlaw-2840	445	5	cong.	ORG
taxlaw-2840	447	1	1–3	CARDINAL
taxlaw-2840	447	2	2010	DATE
taxlaw-2840	448	1	122	CARDINAL
taxlaw-2840	448	2	121	CARDINAL
taxlaw-2840	448	3	64	CARDINAL
taxlaw-2840	448	4	two	CARDINAL
taxlaw-2840	448	5	121	CARDINAL
taxlaw-2840	448	6	3	CARDINAL
taxlaw-2840	449	1	123	CARDINAL
taxlaw-2840	449	2	11	CARDINAL
taxlaw-2840	449	3	24	CARDINAL
taxlaw-2840	450	1	379	CARDINAL
taxlaw-2840	450	2	383	CARDINAL
taxlaw-2840	450	3	1995	DATE
taxlaw-2840	450	4	john j. esch	PERSON
taxlaw-2840	450	5	the interstate commerce commission	ORG
taxlaw-2840	450	6	congress	ORG
taxlaw-2840	450	7	5	CARDINAL
taxlaw-2840	450	8	geo	PERSON
taxlaw-2840	451	1	l. rev	PERSON
taxlaw-2840	451	2	462	CARDINAL
taxlaw-2840	451	3	462–63	DATE
taxlaw-2840	452	1	124	CARDINAL
taxlaw-2840	453	1	73-781	CARDINAL
taxlaw-2840	453	2	2 (1934	DATE
taxlaw-2840	453	3	1934	DATE
taxlaw-2840	453	4	712	CARDINAL
taxlaw-2840	453	5	max d. paglin ed.	PERSON
taxlaw-2840	453	6	1989	DATE
taxlaw-2840	454	1	125	CARDINAL
taxlaw-2840	454	2	1935	DATE
taxlaw-2840	454	3	498	CARDINAL
taxlaw-2840	454	4	49	CARDINAL
taxlaw-2840	455	1	543	CARDINAL
taxlaw-2840	456	1	188	CARDINAL
taxlaw-2840	456	2	columbia	ORG
taxlaw-2840	456	3	1910	DATE
taxlaw-2840	456	4	mann-elkins	ORG
taxlaw-2840	456	5	the icc authority	ORG
taxlaw-2840	457	1	the icc authority	ORG
taxlaw-2840	457	2	first	ORDINAL
taxlaw-2840	458	1	the late 1800s	DATE
taxlaw-2840	458	2	early 1900s	DATE
taxlaw-2840	458	3	1934	DATE
taxlaw-2840	458	4	congress	ORG
taxlaw-2840	458	5	congress	ORG
taxlaw-2840	458	6	fcc	ORG
taxlaw-2840	459	1	jim speta	PERSON
taxlaw-2840	459	2	i]n 1934	DATE
taxlaw-2840	460	1	congress	ORG
taxlaw-2840	461	1	135	CARDINAL
taxlaw-2840	462	1	136	CARDINAL
taxlaw-2840	462	2	126	CARDINAL
taxlaw-2840	462	3	1995	DATE
taxlaw-2840	464	1	104-88	DATE
taxlaw-2840	464	2	109	CARDINAL
taxlaw-2840	465	1	803	CARDINAL
taxlaw-2840	466	1	127	CARDINAL
taxlaw-2840	466	2	mann-elkins	PERSON
taxlaw-2840	466	3	1910	DATE
taxlaw-2840	466	4	309	CARDINAL
taxlaw-2840	466	5	7	CARDINAL
taxlaw-2840	466	6	36	CARDINAL
taxlaw-2840	467	1	539	CARDINAL
taxlaw-2840	467	2	544–45	DATE
taxlaw-2840	467	3	1910	DATE
taxlaw-2840	468	1	128	CARDINAL
taxlaw-2840	468	2	delaware & a. tel.	ORG
taxlaw-2840	469	1	delaware	GPE
taxlaw-2840	469	2	50	CARDINAL
taxlaw-2840	469	3	f. 677	PERSON
taxlaw-2840	469	4	678	CARDINAL
taxlaw-2840	469	5	3d	CARDINAL
taxlaw-2840	469	6	1892	DATE
taxlaw-2840	471	1	chesapeake & p. tel. co.	ORG
taxlaw-2840	472	1	balt.	ORG
taxlaw-2840	474	1	tel. co.	ORG
taxlaw-2840	474	2	7 a. 809	ORG
taxlaw-2840	474	3	811	CARDINAL
taxlaw-2840	474	4	md. 1887	DATE
taxlaw-2840	476	1	w.	PERSON
taxlaw-2840	476	2	texas	GPE
taxlaw-2840	476	3	105	CARDINAL
taxlaw-2840	476	4	460	CARDINAL
taxlaw-2840	476	5	461	CARDINAL
taxlaw-2840	476	6	1881	DATE
taxlaw-2840	477	1	129	CARDINAL
taxlaw-2840	477	2	kenneth a. cox & william j. byrnes	PERSON
taxlaw-2840	477	3	1934	DATE
taxlaw-2840	477	4	124	CARDINAL
taxlaw-2840	477	5	25	CARDINAL
taxlaw-2840	477	6	130	CARDINAL
taxlaw-2840	477	7	25–30	CARDINAL
taxlaw-2840	478	1	131	CARDINAL
taxlaw-2840	478	2	47 u.s.c.	QUANTITY
taxlaw-2840	479	1	151	CARDINAL
taxlaw-2840	479	2	1934	DATE
taxlaw-2840	480	1	132	CARDINAL
taxlaw-2840	480	2	8301	DATE
taxlaw-2840	481	1	73d	CARDINAL
taxlaw-2840	482	1	83	CARDINAL
taxlaw-2840	482	2	1934	DATE
taxlaw-2840	482	3	frank mcmanamy	PERSON
taxlaw-2840	482	4	legis	GPE
taxlaw-2840	484	1	1934	DATE
taxlaw-2840	484	2	124	CARDINAL
taxlaw-2840	484	3	429	CARDINAL
taxlaw-2840	485	1	133	CARDINAL
taxlaw-2840	485	2	james b. speta	PERSON
taxlaw-2840	485	3	54	CARDINAL
taxlaw-2840	487	1	225	CARDINAL
taxlaw-2840	487	2	263	CARDINAL
taxlaw-2840	487	3	2003	DATE
taxlaw-2840	488	1	134	CARDINAL
taxlaw-2840	488	2	123	CARDINAL
taxlaw-2840	488	3	480	CARDINAL
taxlaw-2840	488	4	the icc authority	ORG
taxlaw-2840	489	1	135	CARDINAL
taxlaw-2840	490	1	73-1850	DATE
taxlaw-2840	490	2	3 (1934	DATE
taxlaw-2840	491	1	peter w. huber et al.	PERSON
taxlaw-2840	491	2	3.2.2	CARDINAL
taxlaw-2840	491	3	2d	DATE
taxlaw-2840	491	4	1999	DATE
taxlaw-2840	492	1	136	CARDINAL
taxlaw-2840	492	2	cox & byrnes	ORG
taxlaw-2840	492	3	129	CARDINAL
taxlaw-2840	492	4	30	DATE
taxlaw-2840	492	5	1934	DATE
taxlaw-2840	493	1	2016	CARDINAL
taxlaw-2840	493	2	189	CARDINAL
taxlaw-2840	495	1	139	CARDINAL
taxlaw-2840	495	2	the new york times	ORG
taxlaw-2840	495	3	1934	DATE
taxlaw-2840	495	4	clarence dill	PERSON
taxlaw-2840	496	1	congress	ORG
taxlaw-2840	500	1	congress	ORG
taxlaw-2840	501	1	fcc	ORG
taxlaw-2840	503	1	fcc	ORG
taxlaw-2840	503	2	2	CARDINAL
taxlaw-2840	505	1	1933	DATE
taxlaw-2840	505	2	roosevelt	PERSON
taxlaw-2840	505	3	the bureau of immigration and the bureau of naturalization	ORG
taxlaw-2840	505	4	137	CARDINAL
taxlaw-2840	505	5	133	CARDINAL
taxlaw-2840	505	6	262–63	DATE
taxlaw-2840	507	1	73-781	CARDINAL
taxlaw-2840	507	2	2 (1934	DATE
taxlaw-2840	508	1	138	CARDINAL
taxlaw-2840	508	2	carl i. wheat	PERSON
taxlaw-2840	508	3	51	CARDINAL
taxlaw-2840	509	1	l. rev	PERSON
taxlaw-2840	509	2	846, 846–47 (1938	DATE
taxlaw-2840	510	1	139	CARDINAL
taxlaw-2840	512	1	73-781	CARDINAL
taxlaw-2840	512	2	2 (1934	DATE
taxlaw-2840	514	1	73-1850	DATE
taxlaw-2840	514	2	3 (1934	DATE
taxlaw-2840	514	3	n.y.	GPE
taxlaw-2840	514	4	apr. 20, 1934	DATE
taxlaw-2840	514	5	6	CARDINAL
taxlaw-2840	515	1	140	CARDINAL
taxlaw-2840	515	2	139	CARDINAL
taxlaw-2840	515	3	6	CARDINAL
taxlaw-2840	515	4	141	CARDINAL
taxlaw-2840	515	5	thomas w. hazlett	PERSON
taxlaw-2840	515	6	1996	DATE
taxlaw-2840	515	7	thomas g. krattenmaker	PERSON
taxlaw-2840	515	8	29	CARDINAL
taxlaw-2840	515	9	conn	GPE
taxlaw-2840	516	1	l. rev	PERSON
taxlaw-2840	516	2	217	CARDINAL
taxlaw-2840	516	3	220–21	CARDINAL
taxlaw-2840	516	4	1996	DATE
taxlaw-2840	516	5	fcc	ORG
taxlaw-2840	516	6	john f. duffy	PERSON
taxlaw-2840	516	7	fcc	ORG
taxlaw-2840	516	8	jacksonian	PERSON
taxlaw-2840	516	9	71	CARDINAL
taxlaw-2840	517	1	l. rev	PERSON
taxlaw-2840	517	2	1071	CARDINAL
taxlaw-2840	517	3	1120	CARDINAL
taxlaw-2840	517	4	21	CARDINAL
taxlaw-2840	517	5	fcc	ORG
taxlaw-2840	518	1	louis l. jaffe	PERSON
taxlaw-2840	518	2	86	CARDINAL
taxlaw-2840	519	1	l. rev	PERSON
taxlaw-2840	519	2	1183	CARDINAL
taxlaw-2840	519	3	1187–88	CARDINAL
taxlaw-2840	519	4	1973	DATE
taxlaw-2840	520	1	142	CARDINAL
taxlaw-2840	524	1	128	CARDINAL
taxlaw-2840	524	2	1953	DATE
taxlaw-2840	525	1	190	CARDINAL
taxlaw-2840	525	2	1940	DATE
taxlaw-2840	525	3	congress	ORG
taxlaw-2840	525	4	the department of justice	ORG
taxlaw-2840	525	5	two	CARDINAL
taxlaw-2840	526	1	first	ORDINAL
taxlaw-2840	526	2	millions	CARDINAL
taxlaw-2840	526	3	annually	DATE
taxlaw-2840	526	4	u.s.	GPE
taxlaw-2840	526	5	the 1990s	DATE
taxlaw-2840	527	1	one	CARDINAL
taxlaw-2840	527	2	roughly one third	CARDINAL
taxlaw-2840	527	3	budget.147	GPE
taxlaw-2840	527	4	every year	DATE
taxlaw-2840	529	1	150	CARDINAL
taxlaw-2840	530	1	millions	CARDINAL
taxlaw-2840	530	2	each year	DATE
taxlaw-2840	531	1	152	CARDINAL
taxlaw-2840	532	1	153	CARDINAL
taxlaw-2840	532	2	143	CARDINAL
taxlaw-2840	532	3	144	CARDINAL
taxlaw-2840	532	4	daniel w. sutherland	PERSON
taxlaw-2840	532	5	10	CARDINAL
taxlaw-2840	532	6	geo	ORG
taxlaw-2840	532	7	immigr	ORG
taxlaw-2840	533	1	l.j	PERSON
taxlaw-2840	533	2	109	CARDINAL
taxlaw-2840	533	3	113	CARDINAL
taxlaw-2840	533	4	1996	DATE
taxlaw-2840	533	5	bennett j. lee	PERSON
taxlaw-2840	533	6	6 geo	QUANTITY
taxlaw-2840	533	7	immigr	ORG
taxlaw-2840	534	1	l.j	PERSON
taxlaw-2840	534	2	519	CARDINAL
taxlaw-2840	534	3	521–22	CARDINAL
taxlaw-2840	534	4	1992	DATE
taxlaw-2840	535	1	145	CARDINAL
taxlaw-2840	535	2	144	CARDINAL
taxlaw-2840	535	3	113	CARDINAL
taxlaw-2840	535	4	lee	PERSON
taxlaw-2840	535	5	supra	PERSON
taxlaw-2840	535	6	144	CARDINAL
taxlaw-2840	535	7	521–22	CARDINAL
taxlaw-2840	536	1	146	CARDINAL
taxlaw-2840	537	1	u.s.	GPE
taxlaw-2840	537	2	gao/afmd-91-20	ORG
taxlaw-2840	537	3	2	CARDINAL
taxlaw-2840	537	4	1991	DATE
taxlaw-2840	539	1	sutherland	ORG
taxlaw-2840	539	2	supra	PERSON
taxlaw-2840	539	3	144	CARDINAL
taxlaw-2840	539	4	110	CARDINAL
taxlaw-2840	540	1	147	CARDINAL
taxlaw-2840	540	2	144	CARDINAL
taxlaw-2840	540	3	127	CARDINAL
taxlaw-2840	540	4	joel brinkley	PERSON
taxlaw-2840	540	5	n.y.	GPE
taxlaw-2840	540	6	sept. 11, 1994	DATE
taxlaw-2840	540	7	148	CARDINAL
taxlaw-2840	540	8	144	CARDINAL
taxlaw-2840	540	9	127–28	DATE
taxlaw-2840	540	10	brinkley	PERSON
taxlaw-2840	540	11	supra	PERSON
taxlaw-2840	540	12	147	CARDINAL
taxlaw-2840	540	13	149	CARDINAL
taxlaw-2840	540	14	stephen engelberg	PERSON
taxlaw-2840	540	15	n.y.	GPE
taxlaw-2840	540	16	sept. 12, 1994	DATE
taxlaw-2840	540	17	150	CARDINAL
taxlaw-2840	540	18	144	CARDINAL
taxlaw-2840	540	19	127–28	DATE
taxlaw-2840	540	20	deborah sontag & stephen engelberg	PERSON
taxlaw-2840	540	21	n.y.	GPE
taxlaw-2840	540	22	sept. 15, 1994	DATE
taxlaw-2840	540	23	151	CARDINAL
taxlaw-2840	540	24	sontag & engelberg	ORG
taxlaw-2840	540	25	150	CARDINAL
taxlaw-2840	541	1	152	CARDINAL
taxlaw-2840	541	2	144	CARDINAL
taxlaw-2840	541	3	116	CARDINAL
taxlaw-2840	542	1	153	CARDINAL
taxlaw-2840	542	2	deborah sontag	PERSON
taxlaw-2840	542	3	n.y.	GPE
taxlaw-2840	542	4	sept. 13, 1994	DATE
taxlaw-2840	542	5	2016	DATE
taxlaw-2840	542	6	191	CARDINAL
taxlaw-2840	542	7	the new york times	ORG
taxlaw-2840	543	1	congress	ORG
taxlaw-2840	544	1	one	CARDINAL
taxlaw-2840	545	1	u.s.	GPE
taxlaw-2840	545	2	1990	DATE
taxlaw-2840	546	1	one	CARDINAL
taxlaw-2840	548	1	two	CARDINAL
taxlaw-2840	549	1	158	CARDINAL
taxlaw-2840	549	2	2002	DATE
taxlaw-2840	549	3	congress	ORG
taxlaw-2840	550	1	congress	ORG
taxlaw-2840	550	2	three	CARDINAL
taxlaw-2840	550	3	u.s.	GPE
taxlaw-2840	550	4	u.s.	GPE
taxlaw-2840	550	5	u.s.	GPE
taxlaw-2840	550	6	the department of justice	ORG
taxlaw-2840	551	1	154	CARDINAL
taxlaw-2840	551	2	joel brinkley	PERSON
taxlaw-2840	551	3	n.y.	GPE
taxlaw-2840	551	4	sept. 14, 1994	DATE
taxlaw-2840	551	5	supra	PERSON
taxlaw-2840	551	6	147	CARDINAL
taxlaw-2840	551	7	156 immigration act	QUANTITY
taxlaw-2840	551	8	1990	DATE
taxlaw-2840	553	1	101-649	CARDINAL
taxlaw-2840	553	2	141	CARDINAL
taxlaw-2840	553	3	104	CARDINAL
taxlaw-2840	554	1	4978 (1990	DATE
taxlaw-2840	555	1	157	CARDINAL
taxlaw-2840	555	2	u.s.	GPE
taxlaw-2840	556	1	147	CARDINAL
taxlaw-2840	556	2	1997	DATE
taxlaw-2840	558	1	158	CARDINAL
taxlaw-2840	559	1	228	CARDINAL
taxlaw-2840	560	1	159	CARDINAL
taxlaw-2840	562	1	107-296	CARDINAL
taxlaw-2840	562	2	116	CARDINAL
taxlaw-2840	563	1	2135	CARDINAL
taxlaw-2840	563	2	2002	DATE
taxlaw-2840	564	1	deepa iyer &	ORG
taxlaw-2840	564	2	m. rathod	PERSON
taxlaw-2840	564	3	u.s.	GPE
taxlaw-2840	564	4	38	CARDINAL
taxlaw-2840	565	1	1	CARDINAL
taxlaw-2840	565	2	winter 2011	DATE
taxlaw-2840	565	3	10	CARDINAL
taxlaw-2840	566	1	160	CARDINAL
taxlaw-2840	566	2	u.s.	GPE
taxlaw-2840	566	3	gao-05-081	PERSON
taxlaw-2840	566	4	12	CARDINAL
taxlaw-2840	566	5	2004	DATE
taxlaw-2840	567	1	cbp	GPE
taxlaw-2840	568	1	161	CARDINAL
taxlaw-2840	568	2	8	CARDINAL
taxlaw-2840	569	1	2015	CARDINAL
taxlaw-2840	569	2	8	CARDINAL
taxlaw-2840	570	1	208.2(a	CARDINAL
taxlaw-2840	570	2	2015	CARDINAL
taxlaw-2840	570	3	the united states	GPE
taxlaw-2840	570	4	128	CARDINAL
taxlaw-2840	571	1	l. rev	PERSON
taxlaw-2840	571	2	805	CARDINAL
taxlaw-2840	571	3	814–20	DATE
taxlaw-2840	571	4	2015	CARDINAL
taxlaw-2840	572	1	192	CARDINAL
taxlaw-2840	572	2	columbia	ORG
taxlaw-2840	573	1	agencies.163	GPE
taxlaw-2840	574	1	irs	ORG
taxlaw-2840	574	2	irs	ORG
taxlaw-2840	576	1	the decades	DATE
taxlaw-2840	576	2	congress	ORG
taxlaw-2840	576	3	irs	ORG
taxlaw-2840	577	1	irs	ORG
taxlaw-2840	578	1	irs	ORG
taxlaw-2840	580	1	irs	ORG
taxlaw-2840	580	2	irs	ORG
taxlaw-2840	581	1	congress	ORG
taxlaw-2840	581	2	irs	ORG
taxlaw-2840	582	1	irs	ORG
taxlaw-2840	583	1	congress	ORG
taxlaw-2840	583	2	irs	ORG
taxlaw-2840	584	1	irs	ORG
taxlaw-2840	585	1	irs	ORG
taxlaw-2840	587	1	irs	ORG
taxlaw-2840	587	2	irs	ORG
taxlaw-2840	587	3	162	CARDINAL
taxlaw-2840	588	1	150 days	DATE
taxlaw-2840	589	1	jesús saucedo & david rodríguez	ORG
taxlaw-2840	589	2	3 (2010	DATE
taxlaw-2840	590	1	163	CARDINAL
taxlaw-2840	591	1	u.s.	GPE
taxlaw-2840	591	2	citizenship & immigration servs	ORG
taxlaw-2840	592	1	5913323	DATE
taxlaw-2840	592	2	w.d.	GPE
taxlaw-2840	593	1	nov. 4, 2013	DATE
taxlaw-2840	593	2	161	CARDINAL
taxlaw-2840	593	3	816	CARDINAL
taxlaw-2840	593	4	doj	ORG
taxlaw-2840	593	5	one	CARDINAL
taxlaw-2840	593	6	two	CARDINAL
taxlaw-2840	594	1	164	CARDINAL
taxlaw-2840	594	2	dol	PERSON
taxlaw-2840	594	3	46	CARDINAL
taxlaw-2840	595	1	j.l. & soc	ORG
taxlaw-2840	597	1	329	CARDINAL
taxlaw-2840	597	2	2013	DATE
taxlaw-2840	598	1	stephen lee	PERSON
taxlaw-2840	598	2	53	CARDINAL
taxlaw-2840	599	1	l. rev	PERSON
taxlaw-2840	599	2	1089	CARDINAL
taxlaw-2840	599	3	2011	DATE
taxlaw-2840	600	1	daphna renan	PERSON
taxlaw-2840	600	2	115	CARDINAL
taxlaw-2840	601	1	l. rev	PERSON
taxlaw-2840	601	2	211	CARDINAL
taxlaw-2840	601	3	2015	DATE
taxlaw-2840	601	4	fbi	ORG
taxlaw-2840	602	1	2016	CARDINAL
taxlaw-2840	602	2	193	CARDINAL
taxlaw-2840	602	3	more than 100 years	DATE
taxlaw-2840	603	1	irs	ORG
taxlaw-2840	603	2	irs	ORG
taxlaw-2840	603	3	two	CARDINAL
taxlaw-2840	603	4	three	CARDINAL
taxlaw-2840	603	5	one	CARDINAL
taxlaw-2840	605	1	irs	ORG
taxlaw-2840	605	2	two	CARDINAL
taxlaw-2840	605	3	three	CARDINAL
taxlaw-2840	606	1	congress	ORG
taxlaw-2840	607	1	irs	ORG
taxlaw-2840	607	2	irs	ORG
taxlaw-2840	608	1	jody freeman	PERSON
taxlaw-2840	608	2	jim rossi	PERSON
taxlaw-2840	609	1	165	CARDINAL
taxlaw-2840	610	1	irs	ORG
taxlaw-2840	610	2	irs	ORG
taxlaw-2840	610	3	the department of labor	ORG
taxlaw-2840	611	1	irs	ORG
taxlaw-2840	611	2	congress	ORG
taxlaw-2840	612	1	congress	ORG
taxlaw-2840	612	2	irs	ORG
taxlaw-2840	612	3	irs	ORG
taxlaw-2840	613	1	irs	ORG
taxlaw-2840	614	1	congress	ORG
taxlaw-2840	614	2	irs	ORG
taxlaw-2840	614	3	irs	ORG
taxlaw-2840	615	1	irs	ORG
taxlaw-2840	615	2	irs	ORG
taxlaw-2840	615	3	day	DATE
taxlaw-2840	617	1	irs	ORG
taxlaw-2840	617	2	irs	ORG
taxlaw-2840	619	1	165	CARDINAL
taxlaw-2840	619	2	jody freeman & jim rossi	ORG
taxlaw-2840	619	3	125	CARDINAL
taxlaw-2840	620	1	l. rev	PERSON
taxlaw-2840	620	2	1131, 1137–38 (2012	DATE
taxlaw-2840	621	1	166	CARDINAL
taxlaw-2840	621	2	1138–1178	CARDINAL