id sid tid token lemma pos taxlaw-2794 1 1 91 91 NUM taxlaw-2794 1 2 essay essay ADJ taxlaw-2794 1 3 complex complex ADJ taxlaw-2794 1 4 tax tax NOUN taxlaw-2794 1 5 legislation legislation NOUN taxlaw-2794 1 6 in in ADP taxlaw-2794 1 7 the the DET taxlaw-2794 1 8 turbotax turbotax NOUN taxlaw-2794 1 9 era era NOUN taxlaw-2794 1 10 lawrence lawrence PROPN taxlaw-2794 1 11 zelenak zelenak PROPN taxlaw-2794 1 12 * * PUNCT taxlaw-2794 1 13 when when SCONJ taxlaw-2794 1 14 tax tax NOUN taxlaw-2794 1 15 returns return NOUN taxlaw-2794 1 16 were be AUX taxlaw-2794 1 17 prepared prepare VERB taxlaw-2794 1 18 with with ADP taxlaw-2794 1 19 pencil pencil NOUN taxlaw-2794 1 20 and and CCONJ taxlaw-2794 1 21 paper paper NOUN taxlaw-2794 1 22 — — PUNCT taxlaw-2794 1 23 in in ADP taxlaw-2794 1 24 an an DET taxlaw-2794 1 25 era era NOUN taxlaw-2794 1 26 now now ADV taxlaw-2794 1 27 gone go VERB taxlaw-2794 1 28 forever forever ADV taxlaw-2794 1 29 — — PUNCT taxlaw-2794 1 30 congress congress PROPN taxlaw-2794 1 31 did do AUX taxlaw-2794 1 32 not not PART taxlaw-2794 1 33 impose impose VERB taxlaw-2794 1 34 income income NOUN taxlaw-2794 1 35 tax tax NOUN taxlaw-2794 1 36 provisions provision NOUN taxlaw-2794 1 37 of of ADP taxlaw-2794 1 38 great great ADJ taxlaw-2794 1 39 computational computational ADJ taxlaw-2794 1 40 complexity complexity NOUN taxlaw-2794 1 41 on on ADP taxlaw-2794 1 42 large large ADJ taxlaw-2794 1 43 numbers number NOUN taxlaw-2794 1 44 of of ADP taxlaw-2794 1 45 taxpayers taxpayer NOUN taxlaw-2794 1 46 , , PUNCT taxlaw-2794 1 47 in in ADP taxlaw-2794 1 48 the the DET taxlaw-2794 1 49 belief belief NOUN taxlaw-2794 1 50 that that SCONJ taxlaw-2794 1 51 it it PRON taxlaw-2794 1 52 was be AUX taxlaw-2794 1 53 unreasonable unreasonable ADJ taxlaw-2794 1 54 to to PART taxlaw-2794 1 55 require require VERB taxlaw-2794 1 56 average average ADJ taxlaw-2794 1 57 taxpayers taxpayer NOUN taxlaw-2794 1 58 ( ( PUNCT taxlaw-2794 1 59 or or CCONJ taxlaw-2794 1 60 their their PRON taxlaw-2794 1 61 paid pay VERB taxlaw-2794 1 62 preparers preparer NOUN taxlaw-2794 1 63 ) ) PUNCT taxlaw-2794 1 64 to to PART taxlaw-2794 1 65 struggle struggle VERB taxlaw-2794 1 66 with with ADP taxlaw-2794 1 67 computationally computationally ADV taxlaw-2794 1 68 complex complex ADJ taxlaw-2794 1 69 provisions provision NOUN taxlaw-2794 1 70 . . PUNCT taxlaw-2794 2 1 as as SCONJ taxlaw-2794 2 2 return return NOUN taxlaw-2794 2 3 preparation preparation NOUN taxlaw-2794 2 4 software software NOUN taxlaw-2794 2 5 gradually gradually ADV taxlaw-2794 2 6 replaced replace VERB taxlaw-2794 2 7 the the DET taxlaw-2794 2 8 pencil pencil NOUN taxlaw-2794 2 9 in in ADP taxlaw-2794 2 10 recent recent ADJ taxlaw-2794 2 11 decades decade NOUN taxlaw-2794 2 12 , , PUNCT taxlaw-2794 2 13 the the DET taxlaw-2794 2 14 complexity complexity NOUN taxlaw-2794 2 15 constraint constraint NOUN taxlaw-2794 2 16 weakened weaken VERB taxlaw-2794 2 17 and and CCONJ taxlaw-2794 2 18 eventually eventually ADV taxlaw-2794 2 19 disappeared disappear VERB taxlaw-2794 2 20 . . PUNCT taxlaw-2794 3 1 congress congress PROPN taxlaw-2794 3 2 has have AUX taxlaw-2794 3 3 responded respond VERB taxlaw-2794 3 4 by by ADP taxlaw-2794 3 5 imposing impose VERB taxlaw-2794 3 6 unprecedented unprecedented ADJ taxlaw-2794 3 7 computational computational ADJ taxlaw-2794 3 8 complexity complexity NOUN taxlaw-2794 3 9 on on ADP taxlaw-2794 3 10 large large ADJ taxlaw-2794 3 11 numbers number NOUN taxlaw-2794 3 12 of of ADP taxlaw-2794 3 13 taxpayers taxpayer NOUN taxlaw-2794 3 14 — — PUNCT taxlaw-2794 3 15 primarily primarily ADV taxlaw-2794 3 16 through through ADP taxlaw-2794 3 17 the the DET taxlaw-2794 3 18 expanded expand VERB taxlaw-2794 3 19 scope scope NOUN taxlaw-2794 3 20 of of ADP taxlaw-2794 3 21 the the DET taxlaw-2794 3 22 alternative alternative ADJ taxlaw-2794 3 23 minimum minimum ADJ taxlaw-2794 3 24 tax tax NOUN taxlaw-2794 3 25 and and CCONJ taxlaw-2794 3 26 the the DET taxlaw-2794 3 27 proliferation proliferation NOUN taxlaw-2794 3 28 of of ADP taxlaw-2794 3 29 phase phase NOUN taxlaw-2794 3 30 outs out NOUN taxlaw-2794 3 31 of of ADP taxlaw-2794 3 32 credits credit NOUN taxlaw-2794 3 33 , , PUNCT taxlaw-2794 3 34 deductions deduction NOUN taxlaw-2794 3 35 , , PUNCT taxlaw-2794 3 36 and and CCONJ taxlaw-2794 3 37 exclusions exclusion NOUN taxlaw-2794 3 38 . . PUNCT taxlaw-2794 4 1 this this DET taxlaw-2794 4 2 response response NOUN taxlaw-2794 4 3 would would AUX taxlaw-2794 4 4 not not PART taxlaw-2794 4 5 be be AUX taxlaw-2794 4 6 problematic problematic ADJ taxlaw-2794 4 7 , , PUNCT taxlaw-2794 4 8 if if SCONJ taxlaw-2794 4 9 the the DET taxlaw-2794 4 10 only only ADJ taxlaw-2794 4 11 objection objection NOUN taxlaw-2794 4 12 to to ADP taxlaw-2794 4 13 computational computational ADJ taxlaw-2794 4 14 complexity complexity NOUN taxlaw-2794 4 15 were be AUX taxlaw-2794 4 16 the the DET taxlaw-2794 4 17 difficulty difficulty NOUN taxlaw-2794 4 18 of of ADP taxlaw-2794 4 19 performing perform VERB taxlaw-2794 4 20 the the DET taxlaw-2794 4 21 calculations calculation NOUN taxlaw-2794 4 22 — — PUNCT taxlaw-2794 4 23 a a DET taxlaw-2794 4 24 difficulty difficulty NOUN taxlaw-2794 4 25 overcome overcome VERB taxlaw-2794 4 26 by by ADP taxlaw-2794 4 27 the the DET taxlaw-2794 4 28 widespread widespread ADJ taxlaw-2794 4 29 adoption adoption NOUN taxlaw-2794 4 30 of of ADP taxlaw-2794 4 31 software software NOUN taxlaw-2794 4 32 . . PUNCT taxlaw-2794 5 1 unfortunately unfortunately ADV taxlaw-2794 5 2 , , PUNCT taxlaw-2794 5 3 computationally computationally ADV taxlaw-2794 5 4 complex complex ADJ taxlaw-2794 5 5 provisions provision NOUN taxlaw-2794 5 6 generally generally ADV taxlaw-2794 5 7 constitute constitute VERB taxlaw-2794 5 8 bad bad ADJ taxlaw-2794 5 9 tax tax NOUN taxlaw-2794 5 10 policy policy NOUN taxlaw-2794 5 11 , , PUNCT taxlaw-2794 5 12 even even ADV taxlaw-2794 5 13 apart apart ADV taxlaw-2794 5 14 from from ADP taxlaw-2794 5 15 computational computational ADJ taxlaw-2794 5 16 concerns concern NOUN taxlaw-2794 5 17 . . PUNCT taxlaw-2794 6 1 for for ADP taxlaw-2794 6 2 taxpayers taxpayer NOUN taxlaw-2794 6 3 faced face VERB taxlaw-2794 6 4 with with ADP taxlaw-2794 6 5 a a DET taxlaw-2794 6 6 welter welter NOUN taxlaw-2794 6 7 of of ADP taxlaw-2794 6 8 computationally computationally ADV taxlaw-2794 6 9 complex complex ADJ taxlaw-2794 6 10 provisions provision NOUN taxlaw-2794 6 11 , , PUNCT taxlaw-2794 6 12 the the DET taxlaw-2794 6 13 income income NOUN taxlaw-2794 6 14 tax tax NOUN taxlaw-2794 6 15 is be AUX taxlaw-2794 6 16 a a DET taxlaw-2794 6 17 black black ADJ taxlaw-2794 6 18 box box NOUN taxlaw-2794 6 19 , , PUNCT taxlaw-2794 6 20 the the DET taxlaw-2794 6 21 inner inner ADJ taxlaw-2794 6 22 workings working NOUN taxlaw-2794 6 23 of of ADP taxlaw-2794 6 24 which which PRON taxlaw-2794 6 25 are be AUX taxlaw-2794 6 26 beyond beyond ADP taxlaw-2794 6 27 their their PRON taxlaw-2794 6 28 comprehension comprehension NOUN taxlaw-2794 6 29 . . PUNCT taxlaw-2794 7 1 this this PRON taxlaw-2794 7 2 undermines undermine VERB taxlaw-2794 7 3 both both CCONJ taxlaw-2794 7 4 the the DET taxlaw-2794 7 5 political political ADJ taxlaw-2794 7 6 legitimacy legitimacy NOUN taxlaw-2794 7 7 of of ADP taxlaw-2794 7 8 the the DET taxlaw-2794 7 9 tax tax NOUN taxlaw-2794 7 10 system system NOUN taxlaw-2794 7 11 and and CCONJ taxlaw-2794 7 12 the the DET taxlaw-2794 7 13 ability ability NOUN taxlaw-2794 7 14 of of ADP taxlaw-2794 7 15 taxpayers taxpayer NOUN taxlaw-2794 7 16 to to PART taxlaw-2794 7 17 engage engage VERB taxlaw-2794 7 18 in in ADP taxlaw-2794 7 19 informed informed ADJ taxlaw-2794 7 20 tax tax NOUN taxlaw-2794 7 21 planning planning NOUN taxlaw-2794 7 22 . . PUNCT taxlaw-2794 8 1 in in ADP taxlaw-2794 8 2 response response NOUN taxlaw-2794 8 3 to to ADP taxlaw-2794 8 4 the the DET taxlaw-2794 8 5 demise demise NOUN taxlaw-2794 8 6 of of ADP taxlaw-2794 8 7 the the DET taxlaw-2794 8 8 complexity complexity NOUN taxlaw-2794 8 9 constraint constraint NOUN taxlaw-2794 8 10 , , PUNCT taxlaw-2794 8 11 argues argue VERB taxlaw-2794 8 12 this this DET taxlaw-2794 8 13 essay essay NOUN taxlaw-2794 8 14 , , PUNCT taxlaw-2794 8 15 congress congress PROPN taxlaw-2794 8 16 should should AUX taxlaw-2794 8 17 develop develop VERB taxlaw-2794 8 18 a a DET taxlaw-2794 8 19 self self NOUN taxlaw-2794 8 20 - - PUNCT taxlaw-2794 8 21 imposed impose VERB taxlaw-2794 8 22 constraint constraint NOUN taxlaw-2794 8 23 against against ADP taxlaw-2794 8 24 the the DET taxlaw-2794 8 25 enactment enactment NOUN taxlaw-2794 8 26 ( ( PUNCT taxlaw-2794 8 27 or or CCONJ taxlaw-2794 8 28 survival survival NOUN taxlaw-2794 8 29 ) ) PUNCT taxlaw-2794 8 30 of of ADP taxlaw-2794 8 31 computationally computationally ADV taxlaw-2794 8 32 complex complex ADJ taxlaw-2794 8 33 provisions provision NOUN taxlaw-2794 8 34 of of ADP taxlaw-2794 8 35 widespread widespread ADJ taxlaw-2794 8 36 applicability applicability NOUN taxlaw-2794 8 37 . . PUNCT taxlaw-2794 9 1 * * PUNCT taxlaw-2794 9 2 pamela pamela PROPN taxlaw-2794 9 3 b. b. PROPN taxlaw-2794 9 4 gann gann PROPN taxlaw-2794 9 5 professor professor PROPN taxlaw-2794 9 6 of of ADP taxlaw-2794 9 7 law law NOUN taxlaw-2794 9 8 , , PUNCT taxlaw-2794 9 9 duke duke PROPN taxlaw-2794 9 10 law law PROPN taxlaw-2794 9 11 school school NOUN taxlaw-2794 9 12 . . PUNCT taxlaw-2794 10 1 author author NOUN taxlaw-2794 10 2 email email NOUN taxlaw-2794 10 3 : : PUNCT taxlaw-2794 10 4 zelenak@law.duke.edu zelenak@law.duke.edu PROPN taxlaw-2794 10 5 92 92 NUM taxlaw-2794 10 6 columbia columbia PROPN taxlaw-2794 10 7 journal journal PROPN taxlaw-2794 10 8 of of ADP taxlaw-2794 10 9 tax tax NOUN taxlaw-2794 10 10 law law NOUN taxlaw-2794 11 1 [ [ X taxlaw-2794 11 2 vol vol NOUN taxlaw-2794 11 3 . . PUNCT taxlaw-2794 12 1 1:91 1:91 NUM taxlaw-2794 12 2 introduction introduction NOUN taxlaw-2794 12 3 ............................................................................................ ............................................................................................ PUNCT taxlaw-2794 12 4 92 92 NUM taxlaw-2794 12 5     SPACE taxlaw-2794 12 6 i. i. NOUN taxlaw-2794 12 7 return return NOUN taxlaw-2794 12 8 preparation preparation NOUN taxlaw-2794 12 9 software software NOUN taxlaw-2794 12 10 : : PUNCT taxlaw-2794 12 11 a a DET taxlaw-2794 12 12 brief brief ADJ taxlaw-2794 12 13 history history NOUN taxlaw-2794 12 14 ............ ............ PUNCT taxlaw-2794 12 15 94 94 NUM taxlaw-2794 12 16     SPACE taxlaw-2794 12 17 ii ii NOUN taxlaw-2794 12 18 . . PUNCT taxlaw-2794 13 1 substantively substantively ADV taxlaw-2794 13 2 attractive attractive ADJ taxlaw-2794 13 3 computationally computationally ADV taxlaw-2794 13 4 complex complex ADJ taxlaw-2794 13 5 provisions provision NOUN taxlaw-2794 13 6 : : PUNCT taxlaw-2794 13 7 more more ADJ taxlaw-2794 13 8 than than ADP taxlaw-2794 13 9 a a DET taxlaw-2794 13 10 theoretical theoretical ADJ taxlaw-2794 13 11 possibility possibility NOUN taxlaw-2794 13 12 ? ? PUNCT taxlaw-2794 13 13 ........................................................................... ........................................................................... PUNCT taxlaw-2794 14 1 95 95 NUM taxlaw-2794 14 2     SPACE taxlaw-2794 14 3 iii iii NOUN taxlaw-2794 14 4 . . PUNCT taxlaw-2794 15 1 the the DET taxlaw-2794 15 2 role role NOUN taxlaw-2794 15 3 of of ADP taxlaw-2794 15 4 software software NOUN taxlaw-2794 15 5 in in ADP taxlaw-2794 15 6 facilitating facilitate VERB taxlaw-2794 15 7 the the DET taxlaw-2794 15 8 enactment enactment NOUN taxlaw-2794 15 9 of of ADP taxlaw-2794 15 10 bad bad ADJ taxlaw-2794 15 11 tax tax NOUN taxlaw-2794 15 12 policies policy NOUN taxlaw-2794 15 13 ........................................ ........................................ PUNCT taxlaw-2794 15 14 98 98 NUM taxlaw-2794 15 15     SPACE taxlaw-2794 15 16 a. a. NOUN taxlaw-2794 15 17     SPACE taxlaw-2794 15 18 the the DET taxlaw-2794 15 19 alternative alternative ADJ taxlaw-2794 15 20 minimum minimum ADJ taxlaw-2794 15 21 tax tax NOUN taxlaw-2794 15 22 .......................................... .......................................... PUNCT taxlaw-2794 15 23 99 99 NUM taxlaw-2794 15 24     SPACE taxlaw-2794 15 25 b. b. NOUN taxlaw-2794 15 26     SPACE taxlaw-2794 15 27 phase phase NOUN taxlaw-2794 15 28 - - PUNCT taxlaw-2794 15 29 outs out NOUN taxlaw-2794 15 30 ........................................................................ ........................................................................ PUNCT taxlaw-2794 15 31 104 104 NUM taxlaw-2794 15 32     SPACE taxlaw-2794 15 33 iv iv X taxlaw-2794 15 34 . . PUNCT taxlaw-2794 15 35 is be AUX taxlaw-2794 15 36 there there PRON taxlaw-2794 15 37 a a DET taxlaw-2794 15 38 structural structural ADJ taxlaw-2794 15 39 solution solution NOUN taxlaw-2794 15 40 ? ? PUNCT taxlaw-2794 15 41 ................................... ................................... PUNCT taxlaw-2794 16 1 116 116 NUM taxlaw-2794 16 2     SPACE taxlaw-2794 16 3 conclusion conclusion NOUN taxlaw-2794 16 4 ............................................................................................. ............................................................................................. PUNCT taxlaw-2794 16 5 118 118 NUM taxlaw-2794 16 6     SPACE taxlaw-2794 16 7 introduction introduction NOUN taxlaw-2794 16 8 in in ADP taxlaw-2794 16 9 the the DET taxlaw-2794 16 10 past past ADJ taxlaw-2794 16 11 thirty thirty NUM taxlaw-2794 16 12 years year NOUN taxlaw-2794 16 13 , , PUNCT taxlaw-2794 16 14 computer computer NOUN taxlaw-2794 16 15 software software NOUN taxlaw-2794 16 16 has have AUX taxlaw-2794 16 17 revolutionized revolutionize VERB taxlaw-2794 16 18 the the DET taxlaw-2794 16 19 preparation preparation NOUN taxlaw-2794 16 20 of of ADP taxlaw-2794 16 21 federal federal ADJ taxlaw-2794 16 22 income income NOUN taxlaw-2794 16 23 tax tax NOUN taxlaw-2794 16 24 returns.1 returns.1 NOUN taxlaw-2794 16 25 when when SCONJ taxlaw-2794 16 26 all all DET taxlaw-2794 16 27 returns return NOUN taxlaw-2794 16 28 were be AUX taxlaw-2794 16 29 prepared prepare VERB taxlaw-2794 16 30 by by ADP taxlaw-2794 16 31 hand hand NOUN taxlaw-2794 16 32 , , PUNCT taxlaw-2794 16 33 congress congress PROPN taxlaw-2794 16 34 was be AUX taxlaw-2794 16 35 greatly greatly ADV taxlaw-2794 16 36 constrained constrain VERB taxlaw-2794 16 37 in in ADP taxlaw-2794 16 38 its its PRON taxlaw-2794 16 39 ability ability NOUN taxlaw-2794 16 40 to to PART taxlaw-2794 16 41 impose impose VERB taxlaw-2794 16 42 computationally computationally ADV taxlaw-2794 16 43 complex complex ADJ taxlaw-2794 16 44 provisions provision NOUN taxlaw-2794 16 45 on on ADP taxlaw-2794 16 46 large large ADJ taxlaw-2794 16 47 numbers number NOUN taxlaw-2794 16 48 of of ADP taxlaw-2794 16 49 taxpayers taxpayer NOUN taxlaw-2794 16 50 . . PUNCT taxlaw-2794 17 1 taxpayers taxpayer NOUN taxlaw-2794 17 2 preparing prepare VERB taxlaw-2794 17 3 their their PRON taxlaw-2794 17 4 own own ADJ taxlaw-2794 17 5 returns return NOUN taxlaw-2794 17 6 would would AUX taxlaw-2794 17 7 have have AUX taxlaw-2794 17 8 objected object VERB taxlaw-2794 17 9 vociferously vociferously ADV taxlaw-2794 17 10 to to ADP taxlaw-2794 17 11 the the DET taxlaw-2794 17 12 computational computational ADJ taxlaw-2794 17 13 burden burden NOUN taxlaw-2794 17 14 . . PUNCT taxlaw-2794 18 1 taxpayers taxpayer NOUN taxlaw-2794 18 2 resorting resort VERB taxlaw-2794 18 3 to to ADP taxlaw-2794 18 4 paid pay VERB taxlaw-2794 18 5 preparers preparer NOUN taxlaw-2794 18 6 would would AUX taxlaw-2794 18 7 have have AUX taxlaw-2794 18 8 objected object VERB taxlaw-2794 18 9 to to ADP taxlaw-2794 18 10 the the DET taxlaw-2794 18 11 price price NOUN taxlaw-2794 18 12 demanded demand VERB taxlaw-2794 18 13 by by ADP taxlaw-2794 18 14 paid pay VERB taxlaw-2794 18 15 preparers preparer NOUN taxlaw-2794 18 16 to to PART taxlaw-2794 18 17 wrestle wrestle VERB taxlaw-2794 18 18 with with ADP taxlaw-2794 18 19 complexity complexity NOUN taxlaw-2794 18 20 . . PUNCT taxlaw-2794 19 1 even even ADV taxlaw-2794 19 2 return return VERB taxlaw-2794 19 3 preparation preparation NOUN taxlaw-2794 19 4 firms firm NOUN taxlaw-2794 19 5 might might AUX taxlaw-2794 19 6 have have AUX taxlaw-2794 19 7 objected object VERB taxlaw-2794 19 8 — — PUNCT taxlaw-2794 19 9 despite despite SCONJ taxlaw-2794 19 10 the the DET taxlaw-2794 19 11 increased increase VERB taxlaw-2794 19 12 demand demand NOUN taxlaw-2794 19 13 for for ADP taxlaw-2794 19 14 their their PRON taxlaw-2794 19 15 services service NOUN taxlaw-2794 19 16 — — PUNCT taxlaw-2794 19 17 if if SCONJ taxlaw-2794 19 18 they they PRON taxlaw-2794 19 19 could could AUX taxlaw-2794 19 20 not not PART taxlaw-2794 19 21 find find VERB taxlaw-2794 19 22 enough enough ADJ taxlaw-2794 19 23 employees employee NOUN taxlaw-2794 19 24 able able ADJ taxlaw-2794 19 25 to to PART taxlaw-2794 19 26 perform perform VERB taxlaw-2794 19 27 the the DET taxlaw-2794 19 28 required require VERB taxlaw-2794 19 29 calculations calculation NOUN taxlaw-2794 19 30 . . PUNCT taxlaw-2794 20 1 with with ADP taxlaw-2794 20 2 few few ADJ taxlaw-2794 20 3 returns return NOUN taxlaw-2794 20 4 now now ADV taxlaw-2794 20 5 prepared prepare VERB taxlaw-2794 20 6 by by ADP taxlaw-2794 20 7 hand hand NOUN taxlaw-2794 20 8 , , PUNCT taxlaw-2794 20 9 however however ADV taxlaw-2794 20 10 , , PUNCT taxlaw-2794 20 11 the the DET taxlaw-2794 20 12 computational computational ADJ taxlaw-2794 20 13 complexity complexity NOUN taxlaw-2794 20 14 constraint constraint NOUN taxlaw-2794 20 15 on on ADP taxlaw-2794 20 16 the the DET taxlaw-2794 20 17 income income NOUN taxlaw-2794 20 18 tax tax NOUN taxlaw-2794 20 19 rules rule NOUN taxlaw-2794 20 20 applicable applicable ADJ taxlaw-2794 20 21 to to ADP taxlaw-2794 20 22 large large ADJ taxlaw-2794 20 23 numbers number NOUN taxlaw-2794 20 24 of of ADP taxlaw-2794 20 25 taxpayers taxpayer NOUN taxlaw-2794 20 26 has have AUX taxlaw-2794 20 27 virtually virtually ADV taxlaw-2794 20 28 disappeared disappear VERB taxlaw-2794 20 29 . . PUNCT taxlaw-2794 21 1 with with ADP taxlaw-2794 21 2 only only ADV taxlaw-2794 21 3 a a DET taxlaw-2794 21 4 few few ADJ taxlaw-2794 21 5 luddites luddite NOUN taxlaw-2794 21 6 clinging cling VERB taxlaw-2794 21 7 to to ADP taxlaw-2794 21 8 their their PRON taxlaw-2794 21 9 pencils pencil NOUN taxlaw-2794 21 10 , , PUNCT taxlaw-2794 21 11 and and CCONJ taxlaw-2794 21 12 with with ADP taxlaw-2794 21 13 computers computer NOUN taxlaw-2794 21 14 available available ADJ taxlaw-2794 21 15 to to PART taxlaw-2794 21 16 perform perform VERB taxlaw-2794 21 17 calculations calculation NOUN taxlaw-2794 21 18 of of ADP taxlaw-2794 21 19 any any DET taxlaw-2794 21 20 degree degree NOUN taxlaw-2794 21 21 of of ADP taxlaw-2794 21 22 complexity complexity NOUN taxlaw-2794 21 23 in in ADP taxlaw-2794 21 24 milliseconds millisecond NOUN taxlaw-2794 21 25 , , PUNCT taxlaw-2794 21 26 the the DET taxlaw-2794 21 27 practicalities practicality NOUN taxlaw-2794 21 28 of of ADP taxlaw-2794 21 29 return return NOUN taxlaw-2794 21 30 preparation preparation NOUN taxlaw-2794 21 31 impose impose VERB taxlaw-2794 21 32 virtually virtually ADV taxlaw-2794 21 33 no no DET taxlaw-2794 21 34 limitations limitation NOUN taxlaw-2794 21 35 on on ADP taxlaw-2794 21 36 the the DET taxlaw-2794 21 37 computational computational ADJ taxlaw-2794 21 38 complexity complexity NOUN taxlaw-2794 21 39 to to PART taxlaw-2794 21 40 which which PRON taxlaw-2794 21 41 congress congress PROPN taxlaw-2794 21 42 may may AUX taxlaw-2794 21 43 subject subject VERB taxlaw-2794 21 44 the the DET taxlaw-2794 21 45 average average ADJ taxlaw-2794 21 46 taxpayer taxpayer NOUN taxlaw-2794 21 47 . . PUNCT taxlaw-2794 22 1 to to PART taxlaw-2794 22 2 be be AUX taxlaw-2794 22 3 clear clear ADJ taxlaw-2794 22 4 : : PUNCT taxlaw-2794 22 5 software software NOUN taxlaw-2794 22 6 provides provide VERB taxlaw-2794 22 7 only only ADV taxlaw-2794 22 8 modest modest ADJ taxlaw-2794 22 9 assistance assistance NOUN taxlaw-2794 22 10 in in ADP taxlaw-2794 22 11 handling handle VERB taxlaw-2794 22 12 complexity complexity NOUN taxlaw-2794 22 13 in in ADP taxlaw-2794 22 14 record record NOUN taxlaw-2794 22 15 keeping keeping NOUN taxlaw-2794 22 16 and and CCONJ taxlaw-2794 22 17 data datum NOUN taxlaw-2794 22 18 entry entry NOUN taxlaw-2794 22 19 , , PUNCT taxlaw-2794 22 20 but but CCONJ taxlaw-2794 22 21 once once SCONJ taxlaw-2794 22 22 the the DET taxlaw-2794 22 23 data datum NOUN taxlaw-2794 22 24 are be AUX taxlaw-2794 22 25 entered enter VERB taxlaw-2794 22 26 there there PRON taxlaw-2794 22 27 are be VERB taxlaw-2794 22 28 no no DET taxlaw-2794 22 29 complexity complexity NOUN taxlaw-2794 22 30 constraints constraint NOUN taxlaw-2794 22 31 concerning concern VERB taxlaw-2794 22 32 how how SCONJ taxlaw-2794 22 33 the the DET taxlaw-2794 22 34 tax tax NOUN taxlaw-2794 22 35 rules rule NOUN taxlaw-2794 22 36 may may AUX taxlaw-2794 22 37 instruct instruct VERB taxlaw-2794 22 38 the the DET taxlaw-2794 22 39 computers computer NOUN taxlaw-2794 22 40 to to PART taxlaw-2794 22 41 slice slice VERB taxlaw-2794 22 42 and and CCONJ taxlaw-2794 22 43 dice dice VERB taxlaw-2794 22 44 the the DET taxlaw-2794 22 45 data datum NOUN taxlaw-2794 22 46 to to PART taxlaw-2794 22 47 produce produce VERB taxlaw-2794 22 48 tax tax NOUN taxlaw-2794 22 49 bills bill NOUN taxlaw-2794 22 50 . . PUNCT taxlaw-2794 23 1 if if SCONJ taxlaw-2794 23 2 congress congress PROPN taxlaw-2794 23 3 wants want VERB taxlaw-2794 23 4 to to PART taxlaw-2794 23 5 subject subject VERB taxlaw-2794 23 6 millions million NOUN taxlaw-2794 23 7 of of ADP taxlaw-2794 23 8 taxpayers taxpayer NOUN taxlaw-2794 23 9 to to ADP taxlaw-2794 23 10 multiple multiple ADJ taxlaw-2794 23 11 overlapping overlap VERB taxlaw-2794 23 12 phase phase NOUN taxlaw-2794 23 13 - - PUNCT taxlaw-2794 23 14 outs out NOUN taxlaw-2794 23 15 of of ADP taxlaw-2794 23 16 various various ADJ taxlaw-2794 23 17 deductions deduction NOUN taxlaw-2794 23 18 and and CCONJ taxlaw-2794 23 19 credits credit NOUN taxlaw-2794 23 20 , , PUNCT taxlaw-2794 23 21 if if SCONJ taxlaw-2794 23 22 congress congress PROPN taxlaw-2794 23 23 wants want VERB taxlaw-2794 23 24 to to PART taxlaw-2794 23 25 impose impose VERB taxlaw-2794 23 26 the the DET taxlaw-2794 23 27 alternative alternative ADJ taxlaw-2794 23 28 minimum minimum ADJ taxlaw-2794 23 29 tax tax NOUN taxlaw-2794 23 30 on on ADP taxlaw-2794 23 31 half half DET taxlaw-2794 23 32 the the DET taxlaw-2794 23 33 taxpaying taxpaying ADJ taxlaw-2794 23 34 population population NOUN taxlaw-2794 23 35 , , PUNCT taxlaw-2794 23 36 or or CCONJ taxlaw-2794 23 37 if if SCONJ taxlaw-2794 23 38 congress congress PROPN taxlaw-2794 23 39 desires desire VERB taxlaw-2794 23 40 tax tax VERB taxlaw-2794 23 41 1 1 NUM taxlaw-2794 23 42 . . PUNCT taxlaw-2794 24 1 for for ADP taxlaw-2794 24 2 the the DET taxlaw-2794 24 3 history history NOUN taxlaw-2794 24 4 of of ADP taxlaw-2794 24 5 the the DET taxlaw-2794 24 6 introduction introduction NOUN taxlaw-2794 24 7 and and CCONJ taxlaw-2794 24 8 adoption adoption NOUN taxlaw-2794 24 9 of of ADP taxlaw-2794 24 10 return return NOUN taxlaw-2794 24 11 preparation preparation NOUN taxlaw-2794 24 12 software software NOUN taxlaw-2794 24 13 , , PUNCT taxlaw-2794 24 14 see see VERB taxlaw-2794 24 15 infra infra NOUN taxlaw-2794 24 16 notes note VERB taxlaw-2794 24 17 2–13 2–13 NOUN taxlaw-2794 24 18 and and CCONJ taxlaw-2794 24 19 accompanying accompany VERB taxlaw-2794 24 20 text text NOUN taxlaw-2794 24 21 . . PUNCT taxlaw-2794 25 1 2010 2010 NUM taxlaw-2794 25 2 ] ] PUNCT taxlaw-2794 25 3 complex complex ADJ taxlaw-2794 25 4 tax tax NOUN taxlaw-2794 25 5 legislation legislation NOUN taxlaw-2794 25 6 in in ADP taxlaw-2794 25 7 the the DET taxlaw-2794 25 8 turbotax turbotax NOUN taxlaw-2794 25 9 era era NOUN taxlaw-2794 25 10 93 93 NUM taxlaw-2794 25 11 rate rate NOUN taxlaw-2794 25 12 schedules schedule NOUN taxlaw-2794 25 13 featuring feature VERB taxlaw-2794 25 14 hundreds hundred NOUN taxlaw-2794 25 15 of of ADP taxlaw-2794 25 16 different different ADJ taxlaw-2794 25 17 marginal marginal ADJ taxlaw-2794 25 18 tax tax NOUN taxlaw-2794 25 19 rates rate NOUN taxlaw-2794 25 20 , , PUNCT taxlaw-2794 25 21 it it PRON taxlaw-2794 25 22 can can AUX taxlaw-2794 25 23 now now ADV taxlaw-2794 25 24 achieve achieve VERB taxlaw-2794 25 25 its its PRON taxlaw-2794 25 26 goals goal NOUN taxlaw-2794 25 27 . . PUNCT taxlaw-2794 26 1 in in ADP taxlaw-2794 26 2 the the DET taxlaw-2794 26 3 turbotax turbotax NOUN taxlaw-2794 26 4 era era NOUN taxlaw-2794 26 5 , , PUNCT taxlaw-2794 26 6 mere mere ADJ taxlaw-2794 26 7 computational computational ADJ taxlaw-2794 26 8 complexity complexity NOUN taxlaw-2794 26 9 does do AUX taxlaw-2794 26 10 not not PART taxlaw-2794 26 11 rule rule VERB taxlaw-2794 26 12 out out ADP taxlaw-2794 26 13 any any DET taxlaw-2794 26 14 legislative legislative ADJ taxlaw-2794 26 15 innovation innovation NOUN taxlaw-2794 26 16 . . PUNCT taxlaw-2794 27 1 whether whether SCONJ taxlaw-2794 27 2 this this PRON taxlaw-2794 27 3 is be AUX taxlaw-2794 27 4 a a DET taxlaw-2794 27 5 boon boon NOUN taxlaw-2794 27 6 or or CCONJ taxlaw-2794 27 7 a a DET taxlaw-2794 27 8 curse curse NOUN taxlaw-2794 27 9 is be AUX taxlaw-2794 27 10 debatable debatable ADJ taxlaw-2794 27 11 . . PUNCT taxlaw-2794 28 1 on on ADP taxlaw-2794 28 2 the the DET taxlaw-2794 28 3 boon boon NOUN taxlaw-2794 28 4 side side NOUN taxlaw-2794 28 5 , , PUNCT taxlaw-2794 28 6 it it PRON taxlaw-2794 28 7 may may AUX taxlaw-2794 28 8 be be AUX taxlaw-2794 28 9 possible possible ADJ taxlaw-2794 28 10 to to PART taxlaw-2794 28 11 identify identify VERB taxlaw-2794 28 12 substantively substantively ADV taxlaw-2794 28 13 attractive attractive ADJ taxlaw-2794 28 14 but but CCONJ taxlaw-2794 28 15 computationally computationally ADV taxlaw-2794 28 16 complex complex ADJ taxlaw-2794 28 17 tax tax NOUN taxlaw-2794 28 18 reforms reform NOUN taxlaw-2794 28 19 , , PUNCT taxlaw-2794 28 20 which which PRON taxlaw-2794 28 21 would would AUX taxlaw-2794 28 22 have have AUX taxlaw-2794 28 23 been be AUX taxlaw-2794 28 24 impractical impractical ADJ taxlaw-2794 28 25 in in ADP taxlaw-2794 28 26 the the DET taxlaw-2794 28 27 pencil pencil NOUN taxlaw-2794 28 28 - - PUNCT taxlaw-2794 28 29 andpaper andpap ADJ taxlaw-2794 28 30 era era NOUN taxlaw-2794 28 31 , , PUNCT taxlaw-2794 28 32 but but CCONJ taxlaw-2794 28 33 which which PRON taxlaw-2794 28 34 can can AUX taxlaw-2794 28 35 and and CCONJ taxlaw-2794 28 36 should should AUX taxlaw-2794 28 37 be be AUX taxlaw-2794 28 38 enacted enact VERB taxlaw-2794 28 39 in in ADP taxlaw-2794 28 40 the the DET taxlaw-2794 28 41 age age NOUN taxlaw-2794 28 42 of of ADP taxlaw-2794 28 43 turbotax turbotax NOUN taxlaw-2794 28 44 . . PUNCT taxlaw-2794 29 1 on on ADP taxlaw-2794 29 2 the the DET taxlaw-2794 29 3 curse curse NOUN taxlaw-2794 29 4 side side NOUN taxlaw-2794 29 5 , , PUNCT taxlaw-2794 29 6 however however ADV taxlaw-2794 29 7 , , PUNCT taxlaw-2794 29 8 it it PRON taxlaw-2794 29 9 may may AUX taxlaw-2794 29 10 be be AUX taxlaw-2794 29 11 that that PRON taxlaw-2794 29 12 computationally computationally ADV taxlaw-2794 29 13 complex complex ADJ taxlaw-2794 29 14 tax tax NOUN taxlaw-2794 29 15 rules rule NOUN taxlaw-2794 29 16 are be AUX taxlaw-2794 29 17 usually usually ADV taxlaw-2794 29 18 bad bad ADJ taxlaw-2794 29 19 rules rule NOUN taxlaw-2794 29 20 for for ADP taxlaw-2794 29 21 reasons reason NOUN taxlaw-2794 29 22 other other ADJ taxlaw-2794 29 23 than than ADP taxlaw-2794 29 24 mere mere ADJ taxlaw-2794 29 25 computational computational ADJ taxlaw-2794 29 26 complexity complexity NOUN taxlaw-2794 29 27 , , PUNCT taxlaw-2794 29 28 that that SCONJ taxlaw-2794 29 29 the the DET taxlaw-2794 29 30 complexity complexity NOUN taxlaw-2794 29 31 constraint constraint NOUN taxlaw-2794 29 32 of of ADP taxlaw-2794 29 33 bygone bygone ADJ taxlaw-2794 29 34 days day NOUN taxlaw-2794 29 35 served serve VERB taxlaw-2794 29 36 a a DET taxlaw-2794 29 37 valuable valuable ADJ taxlaw-2794 29 38 function function NOUN taxlaw-2794 29 39 by by ADP taxlaw-2794 29 40 preventing prevent VERB taxlaw-2794 29 41 the the DET taxlaw-2794 29 42 enactment enactment NOUN taxlaw-2794 29 43 of of ADP taxlaw-2794 29 44 such such ADJ taxlaw-2794 29 45 rules rule NOUN taxlaw-2794 29 46 , , PUNCT taxlaw-2794 29 47 and and CCONJ taxlaw-2794 29 48 that that SCONJ taxlaw-2794 29 49 congress congress PROPN taxlaw-2794 29 50 may may AUX taxlaw-2794 29 51 respond respond VERB taxlaw-2794 29 52 to to ADP taxlaw-2794 29 53 the the DET taxlaw-2794 29 54 elimination elimination NOUN taxlaw-2794 29 55 of of ADP taxlaw-2794 29 56 the the DET taxlaw-2794 29 57 constraint constraint NOUN taxlaw-2794 29 58 by by ADP taxlaw-2794 29 59 enacting enact VERB taxlaw-2794 29 60 a a DET taxlaw-2794 29 61 myriad myriad NOUN taxlaw-2794 29 62 of of ADP taxlaw-2794 29 63 computationally computationally ADV taxlaw-2794 29 64 complex complex ADJ taxlaw-2794 29 65 and and CCONJ taxlaw-2794 29 66 substantively substantively ADV taxlaw-2794 29 67 indefensible indefensible ADJ taxlaw-2794 29 68 provisions provision NOUN taxlaw-2794 29 69 . . PUNCT taxlaw-2794 30 1 worse bad ADJ taxlaw-2794 30 2 yet yet ADV taxlaw-2794 30 3 , , PUNCT taxlaw-2794 30 4 perhaps perhaps ADV taxlaw-2794 30 5 congress congress PROPN taxlaw-2794 30 6 has have AUX taxlaw-2794 30 7 already already ADV taxlaw-2794 30 8 so so ADV taxlaw-2794 30 9 responded respond VERB taxlaw-2794 30 10 . . PUNCT taxlaw-2794 31 1 part part NOUN taxlaw-2794 31 2 i i PRON taxlaw-2794 31 3 of of ADP taxlaw-2794 31 4 this this DET taxlaw-2794 31 5 essay essay NOUN taxlaw-2794 31 6 offers offer VERB taxlaw-2794 31 7 a a DET taxlaw-2794 31 8 brief brief ADJ taxlaw-2794 31 9 history history NOUN taxlaw-2794 31 10 of of ADP taxlaw-2794 31 11 how how SCONJ taxlaw-2794 31 12 return return NOUN taxlaw-2794 31 13 preparation preparation NOUN taxlaw-2794 31 14 software software NOUN taxlaw-2794 31 15 routed route VERB taxlaw-2794 31 16 the the DET taxlaw-2794 31 17 humble humble ADJ taxlaw-2794 31 18 pencil pencil NOUN taxlaw-2794 31 19 . . PUNCT taxlaw-2794 32 1 part part NOUN taxlaw-2794 32 2 ii ii PROPN taxlaw-2794 32 3 considers consider VERB taxlaw-2794 32 4 whether whether SCONJ taxlaw-2794 32 5 the the DET taxlaw-2794 32 6 elimination elimination NOUN taxlaw-2794 32 7 of of ADP taxlaw-2794 32 8 the the DET taxlaw-2794 32 9 computational computational ADJ taxlaw-2794 32 10 complexity complexity NOUN taxlaw-2794 32 11 constraint constraint NOUN taxlaw-2794 32 12 might might AUX taxlaw-2794 32 13 lead lead VERB taxlaw-2794 32 14 to to ADP taxlaw-2794 32 15 the the DET taxlaw-2794 32 16 enactment enactment NOUN taxlaw-2794 32 17 of of ADP taxlaw-2794 32 18 substantively substantively ADV taxlaw-2794 32 19 desirable desirable ADJ taxlaw-2794 32 20 tax tax NOUN taxlaw-2794 32 21 policies policy NOUN taxlaw-2794 32 22 that that PRON taxlaw-2794 32 23 were be AUX taxlaw-2794 32 24 previously previously ADV taxlaw-2794 32 25 impractical impractical ADJ taxlaw-2794 32 26 . . PUNCT taxlaw-2794 33 1 it it PRON taxlaw-2794 33 2 concludes conclude VERB taxlaw-2794 33 3 that that SCONJ taxlaw-2794 33 4 the the DET taxlaw-2794 33 5 theoretical theoretical ADJ taxlaw-2794 33 6 possibility possibility NOUN taxlaw-2794 33 7 exists exist VERB taxlaw-2794 33 8 , , PUNCT taxlaw-2794 33 9 but but CCONJ taxlaw-2794 33 10 that that SCONJ taxlaw-2794 33 11 it it PRON taxlaw-2794 33 12 is be AUX taxlaw-2794 33 13 frustratingly frustratingly ADV taxlaw-2794 33 14 difficult difficult ADJ taxlaw-2794 33 15 to to PART taxlaw-2794 33 16 identify identify VERB taxlaw-2794 33 17 any any DET taxlaw-2794 33 18 concrete concrete ADJ taxlaw-2794 33 19 examples example NOUN taxlaw-2794 33 20 . . PUNCT taxlaw-2794 34 1 part part NOUN taxlaw-2794 34 2 iii iii NUM taxlaw-2794 34 3 considers consider VERB taxlaw-2794 34 4 whether whether SCONJ taxlaw-2794 34 5 the the DET taxlaw-2794 34 6 disappearance disappearance NOUN taxlaw-2794 34 7 of of ADP taxlaw-2794 34 8 the the DET taxlaw-2794 34 9 complexity complexity NOUN taxlaw-2794 34 10 constraint constraint NOUN taxlaw-2794 34 11 has have AUX taxlaw-2794 34 12 facilitated facilitate VERB taxlaw-2794 34 13 the the DET taxlaw-2794 34 14 enactment enactment NOUN taxlaw-2794 34 15 of of ADP taxlaw-2794 34 16 tax tax NOUN taxlaw-2794 34 17 rules rule NOUN taxlaw-2794 34 18 that that PRON taxlaw-2794 34 19 are be AUX taxlaw-2794 34 20 objectionable objectionable ADJ taxlaw-2794 34 21 apart apart ADV taxlaw-2794 34 22 from from ADP taxlaw-2794 34 23 their their PRON taxlaw-2794 34 24 computational computational ADJ taxlaw-2794 34 25 complexity complexity NOUN taxlaw-2794 34 26 . . PUNCT taxlaw-2794 35 1 it it PRON taxlaw-2794 35 2 argues argue VERB taxlaw-2794 35 3 that that SCONJ taxlaw-2794 35 4 provisions provision NOUN taxlaw-2794 35 5 of of ADP taxlaw-2794 35 6 major major ADJ taxlaw-2794 35 7 computational computational ADJ taxlaw-2794 35 8 complexity complexity NOUN taxlaw-2794 35 9 and and CCONJ taxlaw-2794 35 10 widespread widespread ADJ taxlaw-2794 35 11 applicability applicability NOUN taxlaw-2794 35 12 usually usually ADV taxlaw-2794 35 13 constitute constitute VERB taxlaw-2794 35 14 bad bad ADJ taxlaw-2794 35 15 tax tax NOUN taxlaw-2794 35 16 policy policy NOUN taxlaw-2794 35 17 even even ADV taxlaw-2794 35 18 when when SCONJ taxlaw-2794 35 19 computers computer NOUN taxlaw-2794 35 20 are be AUX taxlaw-2794 35 21 available available ADJ taxlaw-2794 35 22 to to PART taxlaw-2794 35 23 do do VERB taxlaw-2794 35 24 all all DET taxlaw-2794 35 25 the the DET taxlaw-2794 35 26 number number NOUN taxlaw-2794 35 27 crunching crunch VERB taxlaw-2794 35 28 . . PUNCT taxlaw-2794 36 1 such such ADJ taxlaw-2794 36 2 provisions provision NOUN taxlaw-2794 36 3 render render VERB taxlaw-2794 36 4 the the DET taxlaw-2794 36 5 take take NOUN taxlaw-2794 36 6 system system NOUN taxlaw-2794 36 7 opaque opaque ADJ taxlaw-2794 36 8 to to ADP taxlaw-2794 36 9 the the DET taxlaw-2794 36 10 average average ADJ taxlaw-2794 36 11 taxpayer taxpayer NOUN taxlaw-2794 36 12 , , PUNCT taxlaw-2794 36 13 making make VERB taxlaw-2794 36 14 it it PRON taxlaw-2794 36 15 impossible impossible ADJ taxlaw-2794 36 16 for for SCONJ taxlaw-2794 36 17 taxpayers taxpayer NOUN taxlaw-2794 36 18 to to PART taxlaw-2794 36 19 evaluate evaluate VERB taxlaw-2794 36 20 whether whether SCONJ taxlaw-2794 36 21 their their PRON taxlaw-2794 36 22 tax tax NOUN taxlaw-2794 36 23 liabilities liability NOUN taxlaw-2794 36 24 are be AUX taxlaw-2794 36 25 generated generate VERB taxlaw-2794 36 26 by by ADP taxlaw-2794 36 27 a a DET taxlaw-2794 36 28 fair fair ADJ taxlaw-2794 36 29 set set NOUN taxlaw-2794 36 30 of of ADP taxlaw-2794 36 31 rules rule NOUN taxlaw-2794 36 32 , , PUNCT taxlaw-2794 36 33 and and CCONJ taxlaw-2794 36 34 making make VERB taxlaw-2794 36 35 it it PRON taxlaw-2794 36 36 impossible impossible ADJ taxlaw-2794 36 37 for for SCONJ taxlaw-2794 36 38 taxpayers taxpayer NOUN taxlaw-2794 36 39 to to PART taxlaw-2794 36 40 engage engage VERB taxlaw-2794 36 41 in in ADP taxlaw-2794 36 42 informed informed ADJ taxlaw-2794 36 43 tax tax NOUN taxlaw-2794 36 44 planning planning NOUN taxlaw-2794 36 45 . . PUNCT taxlaw-2794 37 1 it it PRON taxlaw-2794 37 2 concludes conclude VERB taxlaw-2794 37 3 that that SCONJ taxlaw-2794 37 4 the the DET taxlaw-2794 37 5 elimination elimination NOUN taxlaw-2794 37 6 of of ADP taxlaw-2794 37 7 the the DET taxlaw-2794 37 8 complexity complexity NOUN taxlaw-2794 37 9 constraint constraint NOUN taxlaw-2794 37 10 has have AUX taxlaw-2794 37 11 led lead VERB taxlaw-2794 37 12 to to ADP taxlaw-2794 37 13 the the DET taxlaw-2794 37 14 enactment enactment NOUN taxlaw-2794 37 15 of of ADP taxlaw-2794 37 16 a a DET taxlaw-2794 37 17 number number NOUN taxlaw-2794 37 18 of of ADP taxlaw-2794 37 19 objectionable objectionable ADJ taxlaw-2794 37 20 provisions provision NOUN taxlaw-2794 37 21 , , PUNCT taxlaw-2794 37 22 and and CCONJ taxlaw-2794 37 23 that that SCONJ taxlaw-2794 37 24 it it PRON taxlaw-2794 37 25 will will AUX taxlaw-2794 37 26 continue continue VERB taxlaw-2794 37 27 to to PART taxlaw-2794 37 28 do do VERB taxlaw-2794 37 29 so so ADV taxlaw-2794 37 30 unless unless SCONJ taxlaw-2794 37 31 congress congress PROPN taxlaw-2794 37 32 succeeds succeed VERB taxlaw-2794 37 33 in in ADP taxlaw-2794 37 34 replacing replace VERB taxlaw-2794 37 35 the the DET taxlaw-2794 37 36 complexity complexity NOUN taxlaw-2794 37 37 constraint constraint NOUN taxlaw-2794 37 38 with with ADP taxlaw-2794 37 39 self self NOUN taxlaw-2794 37 40 - - PUNCT taxlaw-2794 37 41 restraint restraint NOUN taxlaw-2794 37 42 . . PUNCT taxlaw-2794 38 1 part part NOUN taxlaw-2794 38 2 iv iv NUM taxlaw-2794 38 3 considers consider VERB taxlaw-2794 38 4 mandatory mandatory ADJ taxlaw-2794 38 5 “ " PUNCT taxlaw-2794 38 6 tax tax NOUN taxlaw-2794 38 7 complexity complexity NOUN taxlaw-2794 38 8 analyses analysis NOUN taxlaw-2794 38 9 ” " PUNCT taxlaw-2794 38 10 of of ADP taxlaw-2794 38 11 current current ADJ taxlaw-2794 38 12 law law NOUN taxlaw-2794 38 13 and and CCONJ taxlaw-2794 38 14 of of ADP taxlaw-2794 38 15 proposed propose VERB taxlaw-2794 38 16 legislation legislation NOUN taxlaw-2794 38 17 , , PUNCT taxlaw-2794 38 18 which which PRON taxlaw-2794 38 19 congress congress PROPN taxlaw-2794 38 20 has have AUX taxlaw-2794 38 21 required require VERB taxlaw-2794 38 22 since since SCONJ taxlaw-2794 38 23 1998 1998 NUM taxlaw-2794 38 24 . . PUNCT taxlaw-2794 39 1 it it PRON taxlaw-2794 39 2 argues argue VERB taxlaw-2794 39 3 that that SCONJ taxlaw-2794 39 4 this this DET taxlaw-2794 39 5 structural structural ADJ taxlaw-2794 39 6 reform reform NOUN taxlaw-2794 39 7 has have AUX taxlaw-2794 39 8 had have VERB taxlaw-2794 39 9 little little ADJ taxlaw-2794 39 10 or or CCONJ taxlaw-2794 39 11 no no PRON taxlaw-2794 39 12 effect effect NOUN taxlaw-2794 39 13 in in ADP taxlaw-2794 39 14 constraining constrain VERB taxlaw-2794 39 15 complexity complexity NOUN taxlaw-2794 39 16 , , PUNCT taxlaw-2794 39 17 and and CCONJ taxlaw-2794 39 18 that that SCONJ taxlaw-2794 39 19 there there PRON taxlaw-2794 39 20 is be VERB taxlaw-2794 39 21 no no DET taxlaw-2794 39 22 reason reason NOUN taxlaw-2794 39 23 to to PART taxlaw-2794 39 24 expect expect VERB taxlaw-2794 39 25 it it PRON taxlaw-2794 39 26 to to PART taxlaw-2794 39 27 be be AUX taxlaw-2794 39 28 any any PRON taxlaw-2794 39 29 more more ADV taxlaw-2794 39 30 effective effective ADJ taxlaw-2794 39 31 in in ADP taxlaw-2794 39 32 the the DET taxlaw-2794 39 33 future future NOUN taxlaw-2794 39 34 . . PUNCT taxlaw-2794 40 1 part part NOUN taxlaw-2794 40 2 iv iv NUM taxlaw-2794 40 3 is be AUX taxlaw-2794 40 4 a a DET taxlaw-2794 40 5 brief brief ADJ taxlaw-2794 40 6 conclusion conclusion NOUN taxlaw-2794 40 7 . . PUNCT taxlaw-2794 41 1 it it PRON taxlaw-2794 41 2 contends contend VERB taxlaw-2794 41 3 that that SCONJ taxlaw-2794 41 4 what what PRON taxlaw-2794 41 5 is be AUX taxlaw-2794 41 6 needed need VERB taxlaw-2794 41 7 is be AUX taxlaw-2794 41 8 not not PART taxlaw-2794 41 9 structural structural ADJ taxlaw-2794 41 10 reform reform NOUN taxlaw-2794 41 11 , , PUNCT taxlaw-2794 41 12 but but CCONJ taxlaw-2794 41 13 a a DET taxlaw-2794 41 14 basic basic ADJ taxlaw-2794 41 15 change change NOUN taxlaw-2794 41 16 in in ADP taxlaw-2794 41 17 attitudes attitude NOUN taxlaw-2794 41 18 — — PUNCT taxlaw-2794 41 19 in in ADP taxlaw-2794 41 20 hearts heart NOUN taxlaw-2794 41 21 and and CCONJ taxlaw-2794 41 22 minds mind NOUN taxlaw-2794 41 23 — — PUNCT taxlaw-2794 41 24 among among ADP taxlaw-2794 41 25 the the DET taxlaw-2794 41 26 members member NOUN taxlaw-2794 41 27 of of ADP taxlaw-2794 41 28 congress congress PROPN taxlaw-2794 41 29 . . PUNCT taxlaw-2794 42 1 this this PRON taxlaw-2794 42 2 may may AUX taxlaw-2794 42 3 be be AUX taxlaw-2794 42 4 too too ADV taxlaw-2794 42 5 much much ADJ taxlaw-2794 42 6 to to PART taxlaw-2794 42 7 hope hope VERB taxlaw-2794 42 8 for for ADP taxlaw-2794 42 9 — — PUNCT taxlaw-2794 42 10 but but CCONJ taxlaw-2794 42 11 if if SCONJ taxlaw-2794 42 12 it it PRON taxlaw-2794 42 13 is be AUX taxlaw-2794 42 14 , , PUNCT taxlaw-2794 42 15 then then ADV taxlaw-2794 42 16 there there PRON taxlaw-2794 42 17 is be VERB taxlaw-2794 42 18 no no DET taxlaw-2794 42 19 hope hope NOUN taxlaw-2794 42 20 . . PUNCT taxlaw-2794 43 1 the the DET taxlaw-2794 43 2 conclusion conclusion NOUN taxlaw-2794 43 3 urges urge VERB taxlaw-2794 43 4 congress congress PROPN taxlaw-2794 43 5 to to PART taxlaw-2794 43 6 adopt adopt VERB taxlaw-2794 43 7 , , PUNCT taxlaw-2794 43 8 in in ADP taxlaw-2794 43 9 the the DET taxlaw-2794 43 10 place place NOUN taxlaw-2794 43 11 of of ADP taxlaw-2794 43 12 the the DET taxlaw-2794 43 13 complexity complexity NOUN taxlaw-2794 43 14 constraint constraint NOUN taxlaw-2794 43 15 , , PUNCT taxlaw-2794 43 16 an an DET taxlaw-2794 43 17 informal informal ADJ taxlaw-2794 43 18 presumption presumption NOUN taxlaw-2794 43 19 against against ADP taxlaw-2794 43 20 the the DET taxlaw-2794 43 21 enactment enactment NOUN taxlaw-2794 43 22 ( ( PUNCT taxlaw-2794 43 23 or or CCONJ taxlaw-2794 43 24 survival survival NOUN taxlaw-2794 43 25 ) ) PUNCT taxlaw-2794 43 26 of of ADP taxlaw-2794 43 27 computationally computationally ADV taxlaw-2794 43 28 complex complex ADJ taxlaw-2794 43 29 provisions provision NOUN taxlaw-2794 43 30 of of ADP taxlaw-2794 43 31 94 94 NUM taxlaw-2794 43 32 columbia columbia PROPN taxlaw-2794 43 33 journal journal PROPN taxlaw-2794 43 34 of of ADP taxlaw-2794 43 35 tax tax NOUN taxlaw-2794 43 36 law law NOUN taxlaw-2794 44 1 [ [ X taxlaw-2794 44 2 vol vol NOUN taxlaw-2794 44 3 . . PUNCT taxlaw-2794 45 1 1:91 1:91 NUM taxlaw-2794 45 2 widespread widespread ADJ taxlaw-2794 45 3 applicability applicability NOUN taxlaw-2794 45 4 , , PUNCT taxlaw-2794 45 5 on on ADP taxlaw-2794 45 6 the the DET taxlaw-2794 45 7 grounds ground NOUN taxlaw-2794 45 8 that that SCONJ taxlaw-2794 45 9 such such ADJ taxlaw-2794 45 10 provisions provision NOUN taxlaw-2794 45 11 generally generally ADV taxlaw-2794 45 12 constitute constitute VERB taxlaw-2794 45 13 bad bad ADJ taxlaw-2794 45 14 tax tax NOUN taxlaw-2794 45 15 policy policy NOUN taxlaw-2794 45 16 even even ADV taxlaw-2794 45 17 when when SCONJ taxlaw-2794 45 18 software software NOUN taxlaw-2794 45 19 is be AUX taxlaw-2794 45 20 available available ADJ taxlaw-2794 45 21 to to PART taxlaw-2794 45 22 handle handle VERB taxlaw-2794 45 23 all all DET taxlaw-2794 45 24 the the DET taxlaw-2794 45 25 computations computation NOUN taxlaw-2794 45 26 . . PUNCT taxlaw-2794 46 1 i. i. PROPN taxlaw-2794 46 2 return return PROPN taxlaw-2794 46 3 preparation preparation NOUN taxlaw-2794 46 4 software software NOUN taxlaw-2794 46 5 : : PUNCT taxlaw-2794 46 6 a a DET taxlaw-2794 46 7 brief brief ADJ taxlaw-2794 46 8 history history NOUN taxlaw-2794 46 9 the the DET taxlaw-2794 46 10 earliest early ADJ taxlaw-2794 46 11 tax tax NOUN taxlaw-2794 46 12 return return NOUN taxlaw-2794 46 13 preparation preparation NOUN taxlaw-2794 46 14 software software NOUN taxlaw-2794 46 15 was be AUX taxlaw-2794 46 16 developed develop VERB taxlaw-2794 46 17 by by ADP taxlaw-2794 46 18 a a DET taxlaw-2794 46 19 handful handful NOUN taxlaw-2794 46 20 of of ADP taxlaw-2794 46 21 small small ADJ taxlaw-2794 46 22 companies company NOUN taxlaw-2794 46 23 in in ADP taxlaw-2794 46 24 the the DET taxlaw-2794 46 25 late late ADJ taxlaw-2794 46 26 1970s 1970 NOUN taxlaw-2794 46 27 and and CCONJ taxlaw-2794 46 28 early early ADJ taxlaw-2794 46 29 1980s.2 1980s.2 NUM taxlaw-2794 46 30 the the DET taxlaw-2794 46 31 early early ADJ taxlaw-2794 46 32 adopters adopter NOUN taxlaw-2794 46 33 were be AUX taxlaw-2794 46 34 overwhelmingly overwhelmingly ADV taxlaw-2794 46 35 paid pay VERB taxlaw-2794 46 36 preparers preparer NOUN taxlaw-2794 46 37 , , PUNCT taxlaw-2794 46 38 rather rather ADV taxlaw-2794 46 39 than than ADP taxlaw-2794 46 40 taxpayers taxpayer NOUN taxlaw-2794 46 41 preparing prepare VERB taxlaw-2794 46 42 their their PRON taxlaw-2794 46 43 own own ADJ taxlaw-2794 46 44 returns return NOUN taxlaw-2794 46 45 . . PUNCT taxlaw-2794 47 1 for for ADP taxlaw-2794 47 2 example example NOUN taxlaw-2794 47 3 , , PUNCT taxlaw-2794 47 4 in in ADP taxlaw-2794 47 5 1982 1982 NUM taxlaw-2794 47 6 jackson jackson PROPN taxlaw-2794 47 7 hewitt hewitt PROPN taxlaw-2794 47 8 — — PUNCT taxlaw-2794 47 9 now now ADV taxlaw-2794 47 10 the the DET taxlaw-2794 47 11 nation nation NOUN taxlaw-2794 47 12 ’s ’s PART taxlaw-2794 47 13 second second ADV taxlaw-2794 47 14 largest large ADJ taxlaw-2794 47 15 tax tax NOUN taxlaw-2794 47 16 preparation preparation NOUN taxlaw-2794 47 17 service service NOUN taxlaw-2794 47 18 , , PUNCT taxlaw-2794 47 19 but but CCONJ taxlaw-2794 47 20 then then ADV taxlaw-2794 47 21 just just ADV taxlaw-2794 47 22 a a DET taxlaw-2794 47 23 small small ADJ taxlaw-2794 47 24 business business NOUN taxlaw-2794 47 25 in in ADP taxlaw-2794 47 26 virginia virginia PROPN taxlaw-2794 47 27 — — PUNCT taxlaw-2794 47 28 took take VERB taxlaw-2794 47 29 the the DET taxlaw-2794 47 30 radical radical ADJ taxlaw-2794 47 31 step step NOUN taxlaw-2794 47 32 of of ADP taxlaw-2794 47 33 using use VERB taxlaw-2794 47 34 self self NOUN taxlaw-2794 47 35 - - PUNCT taxlaw-2794 47 36 developed develop VERB taxlaw-2794 47 37 software software NOUN taxlaw-2794 47 38 to to PART taxlaw-2794 47 39 prepare prepare VERB taxlaw-2794 47 40 all all DET taxlaw-2794 47 41 its its PRON taxlaw-2794 47 42 customers customer NOUN taxlaw-2794 47 43 ’ ' PUNCT taxlaw-2794 47 44 returns.3 returns.3 NOUN taxlaw-2794 47 45 by by ADP taxlaw-2794 47 46 1987 1987 NUM taxlaw-2794 47 47 , , PUNCT taxlaw-2794 47 48 about about ADV taxlaw-2794 47 49 a a DET taxlaw-2794 47 50 quarter quarter NOUN taxlaw-2794 47 51 of of ADP taxlaw-2794 47 52 all all DET taxlaw-2794 47 53 paid pay VERB taxlaw-2794 47 54 preparer preparer NOUN taxlaw-2794 47 55 returns return NOUN taxlaw-2794 47 56 were be AUX taxlaw-2794 47 57 being be AUX taxlaw-2794 47 58 produced produce VERB taxlaw-2794 47 59 on on ADP taxlaw-2794 47 60 computers.4 computers.4 PROPN taxlaw-2794 47 61 newspaper newspaper NOUN taxlaw-2794 47 62 and and CCONJ taxlaw-2794 47 63 magazine magazine NOUN taxlaw-2794 47 64 stories story NOUN taxlaw-2794 47 65 about about ADP taxlaw-2794 47 66 the the DET taxlaw-2794 47 67 possibility possibility NOUN taxlaw-2794 47 68 of of ADP taxlaw-2794 47 69 self self NOUN taxlaw-2794 47 70 - - PUNCT taxlaw-2794 47 71 preparers preparer NOUN taxlaw-2794 47 72 using use VERB taxlaw-2794 47 73 software software NOUN taxlaw-2794 47 74 did do AUX taxlaw-2794 47 75 not not PART taxlaw-2794 47 76 appear appear VERB taxlaw-2794 47 77 until until SCONJ taxlaw-2794 47 78 1983.5 1983.5 NUM taxlaw-2794 47 79 data datum NOUN taxlaw-2794 47 80 do do AUX taxlaw-2794 47 81 not not PART taxlaw-2794 47 82 exist exist VERB taxlaw-2794 47 83 on on ADP taxlaw-2794 47 84 the the DET taxlaw-2794 47 85 extent extent NOUN taxlaw-2794 47 86 of of ADP taxlaw-2794 47 87 software software NOUN taxlaw-2794 47 88 use use NOUN taxlaw-2794 47 89 by by ADP taxlaw-2794 47 90 selfpreparers selfpreparer NOUN taxlaw-2794 47 91 in in ADP taxlaw-2794 47 92 the the DET taxlaw-2794 47 93 1980s 1980 NOUN taxlaw-2794 47 94 , , PUNCT taxlaw-2794 47 95 but but CCONJ taxlaw-2794 47 96 according accord VERB taxlaw-2794 47 97 to to ADP taxlaw-2794 47 98 a a DET taxlaw-2794 47 99 leading lead VERB taxlaw-2794 47 100 expert expert NOUN taxlaw-2794 47 101 on on ADP taxlaw-2794 47 102 the the DET taxlaw-2794 47 103 growth growth NOUN taxlaw-2794 47 104 of of ADP taxlaw-2794 47 105 the the DET taxlaw-2794 47 106 use use NOUN taxlaw-2794 47 107 of of ADP taxlaw-2794 47 108 return return NOUN taxlaw-2794 47 109 preparation preparation NOUN taxlaw-2794 47 110 software software NOUN taxlaw-2794 47 111 “ " PUNCT taxlaw-2794 47 112 [ [ X taxlaw-2794 47 113 i]t i]t X taxlaw-2794 47 114 is be AUX taxlaw-2794 47 115 reasonable reasonable ADJ taxlaw-2794 47 116 to to PART taxlaw-2794 47 117 infer infer VERB taxlaw-2794 47 118 that that SCONJ taxlaw-2794 47 119 very very ADV taxlaw-2794 47 120 few few ADJ taxlaw-2794 47 121 self self NOUN taxlaw-2794 47 122 - - PUNCT taxlaw-2794 47 123 preparers preparer NOUN taxlaw-2794 47 124 used use VERB taxlaw-2794 47 125 software software NOUN taxlaw-2794 47 126 ” " PUNCT taxlaw-2794 47 127 even even ADV taxlaw-2794 47 128 towards towards ADP taxlaw-2794 47 129 the the DET taxlaw-2794 47 130 end end NOUN taxlaw-2794 47 131 of of ADP taxlaw-2794 47 132 the the DET taxlaw-2794 47 133 decade.6 decade.6 PROPN taxlaw-2794 47 134 the the DET taxlaw-2794 47 135 greatest great ADJ taxlaw-2794 47 136 growth growth NOUN taxlaw-2794 47 137 in in ADP taxlaw-2794 47 138 the the DET taxlaw-2794 47 139 use use NOUN taxlaw-2794 47 140 of of ADP taxlaw-2794 47 141 return return NOUN taxlaw-2794 47 142 preparation preparation NOUN taxlaw-2794 47 143 software software NOUN taxlaw-2794 47 144 occurred occur VERB taxlaw-2794 47 145 from from ADP taxlaw-2794 47 146 the the DET taxlaw-2794 47 147 mid-1980s mid-1980 NOUN taxlaw-2794 47 148 to to ADP taxlaw-2794 47 149 the the DET taxlaw-2794 47 150 mid-1990s mid-1990 NOUN taxlaw-2794 47 151 . . PUNCT taxlaw-2794 48 1 only only ADV taxlaw-2794 48 2 13 13 NUM taxlaw-2794 48 3 % % NOUN taxlaw-2794 48 4 of of ADP taxlaw-2794 48 5 all all DET taxlaw-2794 48 6 individual individual ADJ taxlaw-2794 48 7 returns return NOUN taxlaw-2794 48 8 had have AUX taxlaw-2794 48 9 been be AUX taxlaw-2794 48 10 prepared prepare VERB taxlaw-2794 48 11 on on ADP taxlaw-2794 48 12 computers computer NOUN taxlaw-2794 48 13 in in ADP taxlaw-2794 48 14 1987,7 1987,7 NUM taxlaw-2794 48 15 but but CCONJ taxlaw-2794 48 16 67 67 NUM taxlaw-2794 48 17 % % NOUN taxlaw-2794 48 18 of of ADP taxlaw-2794 48 19 all all DET taxlaw-2794 48 20 returns return NOUN taxlaw-2794 48 21 for for ADP taxlaw-2794 48 22 tax tax NOUN taxlaw-2794 48 23 year year NOUN taxlaw-2794 48 24 1997 1997 NUM taxlaw-2794 48 25 were be AUX taxlaw-2794 48 26 computer computer NOUN taxlaw-2794 48 27 - - PUNCT taxlaw-2794 48 28 prepared.8 prepared.8 PROPN taxlaw-2794 48 29 this this PRON taxlaw-2794 48 30 included include VERB taxlaw-2794 48 31 87 87 NUM taxlaw-2794 48 32 % % NOUN taxlaw-2794 48 33 of of ADP taxlaw-2794 48 34 paid pay VERB taxlaw-2794 48 35 preparer preparer NOUN taxlaw-2794 48 36 returns return NOUN taxlaw-2794 48 37 and and CCONJ taxlaw-2794 48 38 45 45 NUM taxlaw-2794 48 39 % % NOUN taxlaw-2794 48 40 of of ADP taxlaw-2794 48 41 self self NOUN taxlaw-2794 48 42 - - PUNCT taxlaw-2794 48 43 prepared prepare VERB taxlaw-2794 48 44 returns.9 returns.9 NOUN taxlaw-2794 48 45 much much ADJ taxlaw-2794 48 46 of of ADP taxlaw-2794 48 47 the the DET taxlaw-2794 48 48 growth growth NOUN taxlaw-2794 48 49 in in ADP taxlaw-2794 48 50 2 2 NUM taxlaw-2794 48 51 . . PUNCT taxlaw-2794 49 1 don don PROPN taxlaw-2794 49 2 nunes nunes PROPN taxlaw-2794 49 3 , , PUNCT taxlaw-2794 49 4 computer computer NOUN taxlaw-2794 49 5 programs program NOUN taxlaw-2794 49 6 aid aid VERB taxlaw-2794 49 7 tax tax NOUN taxlaw-2794 49 8 return return NOUN taxlaw-2794 49 9 preparation preparation NOUN taxlaw-2794 49 10 , , PUNCT taxlaw-2794 49 11 wash wash NOUN taxlaw-2794 49 12 . . PUNCT taxlaw-2794 50 1 post post PROPN taxlaw-2794 50 2 , , PUNCT taxlaw-2794 50 3 feb feb PROPN taxlaw-2794 50 4 . . PROPN taxlaw-2794 50 5 14 14 NUM taxlaw-2794 50 6 , , PUNCT taxlaw-2794 50 7 1983 1983 NUM taxlaw-2794 50 8 , , PUNCT taxlaw-2794 50 9 at at ADP taxlaw-2794 50 10 23 23 NUM taxlaw-2794 50 11 . . PUNCT taxlaw-2794 51 1 3 3 X taxlaw-2794 51 2 . . X taxlaw-2794 51 3 daniel daniel PROPN taxlaw-2794 51 4 b. b. PROPN taxlaw-2794 51 5 grunberg grunberg PROPN taxlaw-2794 51 6 , , PUNCT taxlaw-2794 51 7 case case NOUN taxlaw-2794 51 8 study study NOUN taxlaw-2794 51 9 : : PUNCT taxlaw-2794 51 10 information information NOUN taxlaw-2794 51 11 technology technology NOUN taxlaw-2794 51 12 at at ADP taxlaw-2794 51 13 jackson jackson PROPN taxlaw-2794 51 14 hewitt hewitt PROPN taxlaw-2794 51 15 tax tax PROPN taxlaw-2794 51 16 service service PROPN taxlaw-2794 51 17 , , PUNCT taxlaw-2794 51 18 15 15 NUM taxlaw-2794 51 19 j. j. NOUN taxlaw-2794 51 20 of of ADP taxlaw-2794 51 21 consumer consumer NOUN taxlaw-2794 51 22 marketing marketing NOUN taxlaw-2794 51 23 282 282 NUM taxlaw-2794 51 24 , , PUNCT taxlaw-2794 51 25 283 283 NUM taxlaw-2794 51 26 ( ( PUNCT taxlaw-2794 51 27 1998 1998 NUM taxlaw-2794 51 28 ) ) PUNCT taxlaw-2794 51 29 . . PUNCT taxlaw-2794 52 1 4 4 X taxlaw-2794 52 2 . . X taxlaw-2794 52 3 eric eric PROPN taxlaw-2794 52 4 toder toder PROPN taxlaw-2794 52 5 , , PUNCT taxlaw-2794 52 6 changes change NOUN taxlaw-2794 52 7 in in ADP taxlaw-2794 52 8 tax tax NOUN taxlaw-2794 52 9 preparation preparation NOUN taxlaw-2794 52 10 methods method NOUN taxlaw-2794 52 11 , , PUNCT taxlaw-2794 52 12 1993 1993 NUM taxlaw-2794 52 13 - - SYM taxlaw-2794 52 14 2003 2003 NUM taxlaw-2794 52 15 , , PUNCT taxlaw-2794 52 16 107 107 NUM taxlaw-2794 52 17 tax tax NOUN taxlaw-2794 52 18 notes note NOUN taxlaw-2794 52 19 759 759 NUM taxlaw-2794 52 20 , , PUNCT taxlaw-2794 52 21 759 759 NUM taxlaw-2794 52 22 ( ( PUNCT taxlaw-2794 52 23 2005 2005 NUM taxlaw-2794 52 24 ) ) PUNCT taxlaw-2794 52 25 ( ( PUNCT taxlaw-2794 52 26 reporting report VERB taxlaw-2794 52 27 that that SCONJ taxlaw-2794 52 28 13 13 NUM taxlaw-2794 52 29 % % NOUN taxlaw-2794 52 30 of of ADP taxlaw-2794 52 31 all all DET taxlaw-2794 52 32 1987 1987 NUM taxlaw-2794 52 33 returns return NOUN taxlaw-2794 52 34 were be AUX taxlaw-2794 52 35 prepared prepare VERB taxlaw-2794 52 36 on on ADP taxlaw-2794 52 37 computers computer NOUN taxlaw-2794 52 38 , , PUNCT taxlaw-2794 52 39 that that SCONJ taxlaw-2794 52 40 48 48 NUM taxlaw-2794 52 41 % % NOUN taxlaw-2794 52 42 of of ADP taxlaw-2794 52 43 all all DET taxlaw-2794 52 44 individual individual ADJ taxlaw-2794 52 45 taxpayers taxpayer NOUN taxlaw-2794 52 46 used use VERB taxlaw-2794 52 47 paid pay VERB taxlaw-2794 52 48 preparers preparer NOUN taxlaw-2794 52 49 , , PUNCT taxlaw-2794 52 50 and and CCONJ taxlaw-2794 52 51 that that SCONJ taxlaw-2794 52 52 “ " PUNCT taxlaw-2794 52 53 very very ADV taxlaw-2794 52 54 few few ADJ taxlaw-2794 52 55 ” " PUNCT taxlaw-2794 52 56 self self NOUN taxlaw-2794 52 57 - - PUNCT taxlaw-2794 52 58 preparers preparer NOUN taxlaw-2794 52 59 used use VERB taxlaw-2794 52 60 software software NOUN taxlaw-2794 52 61 ) ) PUNCT taxlaw-2794 52 62 . . PUNCT taxlaw-2794 53 1 5 5 X taxlaw-2794 53 2 . . X taxlaw-2794 53 3 nunes nune NOUN taxlaw-2794 53 4 , , PUNCT taxlaw-2794 53 5 supra supra PROPN taxlaw-2794 53 6 note note NOUN taxlaw-2794 53 7 2 2 NUM taxlaw-2794 53 8 ; ; PUNCT taxlaw-2794 53 9 ellen ellen PROPN taxlaw-2794 53 10 benoit benoit PROPN taxlaw-2794 53 11 , , PUNCT taxlaw-2794 53 12 the the DET taxlaw-2794 53 13 tax tax NOUN taxlaw-2794 53 14 preparation preparation NOUN taxlaw-2794 53 15 revolution revolution NOUN taxlaw-2794 53 16 , , PUNCT taxlaw-2794 53 17 forbes forbes PROPN taxlaw-2794 53 18 , , PUNCT taxlaw-2794 53 19 jan jan PROPN taxlaw-2794 53 20 . . PROPN taxlaw-2794 53 21 17 17 NUM taxlaw-2794 53 22 , , PUNCT taxlaw-2794 53 23 1983 1983 NUM taxlaw-2794 53 24 , , PUNCT taxlaw-2794 53 25 at at ADP taxlaw-2794 53 26 69 69 NUM taxlaw-2794 53 27 . . PUNCT taxlaw-2794 54 1 more more ADJ taxlaw-2794 54 2 stories story NOUN taxlaw-2794 54 3 appeared appear VERB taxlaw-2794 54 4 the the DET taxlaw-2794 54 5 following following ADJ taxlaw-2794 54 6 year year NOUN taxlaw-2794 54 7 . . PUNCT taxlaw-2794 55 1 david david PROPN taxlaw-2794 55 2 e. e. PROPN taxlaw-2794 55 3 sanger sanger PROPN taxlaw-2794 55 4 , , PUNCT taxlaw-2794 55 5 software software NOUN taxlaw-2794 55 6 for for ADP taxlaw-2794 55 7 doing do VERB taxlaw-2794 55 8 your your PRON taxlaw-2794 55 9 own own ADJ taxlaw-2794 55 10 return return NOUN taxlaw-2794 55 11 , , PUNCT taxlaw-2794 55 12 n.y n.y PROPN taxlaw-2794 55 13 . . PROPN taxlaw-2794 55 14 times times PROPN taxlaw-2794 55 15 , , PUNCT taxlaw-2794 55 16 mar mar PROPN taxlaw-2794 55 17 . . PROPN taxlaw-2794 55 18 4 4 NUM taxlaw-2794 55 19 , , PUNCT taxlaw-2794 55 20 1984 1984 NUM taxlaw-2794 55 21 , , PUNCT taxlaw-2794 55 22 at at ADP taxlaw-2794 55 23 76 76 NUM taxlaw-2794 55 24 ; ; PUNCT taxlaw-2794 55 25 john john PROPN taxlaw-2794 55 26 w. w. PROPN taxlaw-2794 55 27 hazard hazard PROPN taxlaw-2794 55 28 , , PUNCT taxlaw-2794 55 29 doing do VERB taxlaw-2794 55 30 your your PRON taxlaw-2794 55 31 taxes taxis NOUN taxlaw-2794 55 32 by by ADP taxlaw-2794 55 33 computer computer NOUN taxlaw-2794 55 34 , , PUNCT taxlaw-2794 55 35 u.s u.s PROPN taxlaw-2794 55 36 . . PROPN taxlaw-2794 55 37 news news PROPN taxlaw-2794 55 38 & & CCONJ taxlaw-2794 55 39 world world PROPN taxlaw-2794 55 40 report report PROPN taxlaw-2794 55 41 , , PUNCT taxlaw-2794 55 42 mar mar PROPN taxlaw-2794 55 43 . . PROPN taxlaw-2794 55 44 19 19 NUM taxlaw-2794 55 45 , , PUNCT taxlaw-2794 55 46 1984 1984 NUM taxlaw-2794 55 47 , , PUNCT taxlaw-2794 55 48 at at ADP taxlaw-2794 55 49 86 86 NUM taxlaw-2794 55 50 ; ; PUNCT taxlaw-2794 55 51 william william PROPN taxlaw-2794 55 52 d. d. PROPN taxlaw-2794 55 53 marbach marbach PROPN taxlaw-2794 55 54 , , PUNCT taxlaw-2794 55 55 now now ADV taxlaw-2794 55 56 , , PUNCT taxlaw-2794 55 57 the the DET taxlaw-2794 55 58 electronic electronic ADJ taxlaw-2794 55 59 tax tax NOUN taxlaw-2794 55 60 man man NOUN taxlaw-2794 55 61 , , PUNCT taxlaw-2794 55 62 newsweek newsweek PROPN taxlaw-2794 55 63 , , PUNCT taxlaw-2794 55 64 mar mar PROPN taxlaw-2794 55 65 . . PROPN taxlaw-2794 55 66 19 19 NUM taxlaw-2794 55 67 , , PUNCT taxlaw-2794 55 68 1984 1984 NUM taxlaw-2794 55 69 , , PUNCT taxlaw-2794 55 70 at at ADP taxlaw-2794 55 71 106 106 NUM taxlaw-2794 55 72 . . PUNCT taxlaw-2794 56 1 6 6 NUM taxlaw-2794 56 2 . . X taxlaw-2794 56 3 toder toder NOUN taxlaw-2794 56 4 , , PUNCT taxlaw-2794 56 5 supra supra PROPN taxlaw-2794 56 6 note note NOUN taxlaw-2794 56 7 4 4 NUM taxlaw-2794 56 8 , , PUNCT taxlaw-2794 56 9 at at ADP taxlaw-2794 56 10 759 759 NUM taxlaw-2794 56 11 ( ( PUNCT taxlaw-2794 56 12 toder toder NOUN taxlaw-2794 56 13 ’s ’s PART taxlaw-2794 56 14 comment comment NOUN taxlaw-2794 56 15 refers refer VERB taxlaw-2794 56 16 specifically specifically ADV taxlaw-2794 56 17 to to ADP taxlaw-2794 56 18 1987 1987 NUM taxlaw-2794 56 19 ) ) PUNCT taxlaw-2794 56 20 . . PUNCT taxlaw-2794 57 1 7 7 X taxlaw-2794 57 2 . . X taxlaw-2794 57 3 i i PRON taxlaw-2794 57 4 d. d. PROPN taxlaw-2794 57 5 at at ADP taxlaw-2794 57 6 759 759 NUM taxlaw-2794 57 7 . . PUNCT taxlaw-2794 58 1 8 8 NUM taxlaw-2794 58 2 . . PUNCT taxlaw-2794 58 3 data datum NOUN taxlaw-2794 58 4 release release NOUN taxlaw-2794 58 5 , , PUNCT taxlaw-2794 58 6 taxpayer taxpayer NOUN taxlaw-2794 58 7 usage usage NOUN taxlaw-2794 58 8 study study NOUN taxlaw-2794 58 9 , , PUNCT taxlaw-2794 58 10 1997 1997 NUM taxlaw-2794 58 11 , , PUNCT taxlaw-2794 58 12 statistics statistic NOUN taxlaw-2794 58 13 of of ADP taxlaw-2794 58 14 income income NOUN taxlaw-2794 58 15 bulletin bulletin NOUN taxlaw-2794 58 16 131 131 NUM taxlaw-2794 58 17 , , PUNCT taxlaw-2794 58 18 131 131 NUM taxlaw-2794 58 19 ( ( PUNCT taxlaw-2794 58 20 summer summer NOUN taxlaw-2794 58 21 1998 1998 NUM taxlaw-2794 58 22 ) ) PUNCT taxlaw-2794 58 23 . . PUNCT taxlaw-2794 59 1 9 9 X taxlaw-2794 59 2 . . X taxlaw-2794 59 3 author author NOUN taxlaw-2794 59 4 ’s ’s PART taxlaw-2794 59 5 calculations calculation NOUN taxlaw-2794 59 6 , , PUNCT taxlaw-2794 59 7 based base VERB taxlaw-2794 59 8 on on ADP taxlaw-2794 59 9 i i PROPN taxlaw-2794 59 10 d. d. PROPN taxlaw-2794 59 11 at at ADP taxlaw-2794 59 12 135 135 NUM taxlaw-2794 59 13 tbl.1 tbl.1 NUM taxlaw-2794 59 14 . . PUNCT taxlaw-2794 60 1 of of ADP taxlaw-2794 60 2 all all DET taxlaw-2794 60 3 individual individual ADJ taxlaw-2794 60 4 returns return NOUN taxlaw-2794 60 5 for for ADP taxlaw-2794 60 6 1997 1997 NUM taxlaw-2794 60 7 , , PUNCT taxlaw-2794 60 8 54 54 NUM taxlaw-2794 60 9 % % NOUN taxlaw-2794 60 10 were be AUX taxlaw-2794 60 11 prepared prepare VERB taxlaw-2794 60 12 by by ADP taxlaw-2794 60 13 paid pay VERB taxlaw-2794 60 14 preparers preparer NOUN taxlaw-2794 60 15 , , PUNCT taxlaw-2794 60 16 and and CCONJ taxlaw-2794 60 17 46 46 NUM taxlaw-2794 60 18 % % NOUN taxlaw-2794 60 19 by by ADP taxlaw-2794 60 20 taxpayers taxpayer NOUN taxlaw-2794 60 21 themselves themselves PRON taxlaw-2794 60 22 . . PUNCT taxlaw-2794 61 1 author author NOUN taxlaw-2794 61 2 ’s ’s PART taxlaw-2794 61 3 2010 2010 NUM taxlaw-2794 61 4 ] ] PUNCT taxlaw-2794 61 5 complex complex ADJ taxlaw-2794 61 6 tax tax NOUN taxlaw-2794 61 7 legislation legislation NOUN taxlaw-2794 61 8 in in ADP taxlaw-2794 61 9 the the DET taxlaw-2794 61 10 turbotax turbotax PROPN taxlaw-2794 61 11 era era NOUN taxlaw-2794 61 12 95 95 NUM taxlaw-2794 61 13 software software NOUN taxlaw-2794 61 14 use use NOUN taxlaw-2794 61 15 during during ADP taxlaw-2794 61 16 this this DET taxlaw-2794 61 17 period period NOUN taxlaw-2794 61 18 was be AUX taxlaw-2794 61 19 attributable attributable ADJ taxlaw-2794 61 20 to to ADP taxlaw-2794 61 21 the the DET taxlaw-2794 61 22 pencil pencil NOUN taxlaw-2794 61 23 - - PUNCT taxlaw-2794 61 24 to to ADP taxlaw-2794 61 25 - - PUNCT taxlaw-2794 61 26 software software NOUN taxlaw-2794 61 27 transition transition NOUN taxlaw-2794 61 28 by by ADP taxlaw-2794 61 29 industry industry NOUN taxlaw-2794 61 30 giant giant ADJ taxlaw-2794 61 31 h&r h&r PROPN taxlaw-2794 61 32 block block NOUN taxlaw-2794 61 33 . . PUNCT taxlaw-2794 62 1 block block NOUN taxlaw-2794 62 2 did do AUX taxlaw-2794 62 3 not not PART taxlaw-2794 62 4 use use VERB taxlaw-2794 62 5 return return NOUN taxlaw-2794 62 6 preparation preparation NOUN taxlaw-2794 62 7 software software NOUN taxlaw-2794 62 8 at at ADV taxlaw-2794 62 9 all all ADV taxlaw-2794 62 10 until until ADP taxlaw-2794 62 11 1990,10 1990,10 PROPN taxlaw-2794 62 12 and and CCONJ taxlaw-2794 62 13 did do AUX taxlaw-2794 62 14 not not PART taxlaw-2794 62 15 complete complete VERB taxlaw-2794 62 16 the the DET taxlaw-2794 62 17 transition transition NOUN taxlaw-2794 62 18 to to ADP taxlaw-2794 62 19 software software NOUN taxlaw-2794 62 20 until until ADP taxlaw-2794 62 21 1993.11 1993.11 NUM taxlaw-2794 62 22 by by ADP taxlaw-2794 62 23 tax tax NOUN taxlaw-2794 62 24 year year NOUN taxlaw-2794 62 25 2006 2006 NUM taxlaw-2794 62 26 ( ( PUNCT taxlaw-2794 62 27 the the DET taxlaw-2794 62 28 most most ADV taxlaw-2794 62 29 recent recent ADJ taxlaw-2794 62 30 year year NOUN taxlaw-2794 62 31 for for ADP taxlaw-2794 62 32 which which PRON taxlaw-2794 62 33 data datum NOUN taxlaw-2794 62 34 are be AUX taxlaw-2794 62 35 available available ADJ taxlaw-2794 62 36 ) ) PUNCT taxlaw-2794 62 37 , , PUNCT taxlaw-2794 62 38 89 89 NUM taxlaw-2794 62 39 % % NOUN taxlaw-2794 62 40 of of ADP taxlaw-2794 62 41 all all DET taxlaw-2794 62 42 individual individual ADJ taxlaw-2794 62 43 returns return NOUN taxlaw-2794 62 44 were be AUX taxlaw-2794 62 45 prepared prepare VERB taxlaw-2794 62 46 on on ADP taxlaw-2794 62 47 computers.12 computers.12 NOUN taxlaw-2794 62 48 this this PRON taxlaw-2794 62 49 included include VERB taxlaw-2794 62 50 98 98 NUM taxlaw-2794 62 51 % % NOUN taxlaw-2794 62 52 of of ADP taxlaw-2794 62 53 paid pay VERB taxlaw-2794 62 54 preparer preparer NOUN taxlaw-2794 62 55 returns return NOUN taxlaw-2794 62 56 and and CCONJ taxlaw-2794 62 57 71 71 NUM taxlaw-2794 62 58 % % NOUN taxlaw-2794 62 59 of of ADP taxlaw-2794 62 60 self self NOUN taxlaw-2794 62 61 - - PUNCT taxlaw-2794 62 62 prepared prepare VERB taxlaw-2794 62 63 returns.13 returns.13 NOUN taxlaw-2794 62 64 in in ADP taxlaw-2794 62 65 light light NOUN taxlaw-2794 62 66 of of ADP taxlaw-2794 62 67 the the DET taxlaw-2794 62 68 seemingly seemingly ADV taxlaw-2794 62 69 inexorable inexorable ADJ taxlaw-2794 62 70 trend trend NOUN taxlaw-2794 62 71 , , PUNCT taxlaw-2794 62 72 it it PRON taxlaw-2794 62 73 is be AUX taxlaw-2794 62 74 very very ADV taxlaw-2794 62 75 likely likely ADJ taxlaw-2794 62 76 that that SCONJ taxlaw-2794 62 77 the the DET taxlaw-2794 62 78 data datum NOUN taxlaw-2794 62 79 for for ADP taxlaw-2794 62 80 returns return NOUN taxlaw-2794 62 81 for for ADP taxlaw-2794 62 82 tax tax NOUN taxlaw-2794 62 83 year year NOUN taxlaw-2794 62 84 2008 2008 NUM taxlaw-2794 62 85 , , PUNCT taxlaw-2794 62 86 when when SCONJ taxlaw-2794 62 87 they they PRON taxlaw-2794 62 88 become become VERB taxlaw-2794 62 89 available available ADJ taxlaw-2794 62 90 , , PUNCT taxlaw-2794 62 91 will will AUX taxlaw-2794 62 92 indicate indicate VERB taxlaw-2794 62 93 that that SCONJ taxlaw-2794 62 94 fewer few ADJ taxlaw-2794 62 95 than than ADP taxlaw-2794 62 96 one one NUM taxlaw-2794 62 97 return return NOUN taxlaw-2794 62 98 in in ADP taxlaw-2794 62 99 ten ten NUM taxlaw-2794 62 100 is be AUX taxlaw-2794 62 101 now now ADV taxlaw-2794 62 102 being be AUX taxlaw-2794 62 103 prepared prepare VERB taxlaw-2794 62 104 using use VERB taxlaw-2794 62 105 pencil pencil NOUN taxlaw-2794 62 106 and and CCONJ taxlaw-2794 62 107 paper paper NOUN taxlaw-2794 62 108 . . PUNCT taxlaw-2794 63 1 ii ii PROPN taxlaw-2794 63 2 . . PUNCT taxlaw-2794 64 1 substantively substantively ADV taxlaw-2794 64 2 attractive attractive ADJ taxlaw-2794 64 3 computationally computationally ADV taxlaw-2794 64 4 complex complex ADJ taxlaw-2794 64 5 provisions provision NOUN taxlaw-2794 64 6 : : PUNCT taxlaw-2794 64 7 more more ADJ taxlaw-2794 64 8 than than ADP taxlaw-2794 64 9 a a DET taxlaw-2794 64 10 theoretical theoretical ADJ taxlaw-2794 64 11 possibility possibility NOUN taxlaw-2794 64 12 ? ? PUNCT taxlaw-2794 65 1 it it PRON taxlaw-2794 65 2 is be AUX taxlaw-2794 65 3 not not PART taxlaw-2794 65 4 necessarily necessarily ADV taxlaw-2794 65 5 a a DET taxlaw-2794 65 6 bad bad ADJ taxlaw-2794 65 7 thing thing NOUN taxlaw-2794 65 8 that that PRON taxlaw-2794 65 9 tax tax NOUN taxlaw-2794 65 10 return return NOUN taxlaw-2794 65 11 computational computational ADJ taxlaw-2794 65 12 complexity complexity NOUN taxlaw-2794 65 13 no no ADV taxlaw-2794 65 14 longer long ADV taxlaw-2794 65 15 serves serve VERB taxlaw-2794 65 16 as as ADP taxlaw-2794 65 17 a a DET taxlaw-2794 65 18 constraint constraint NOUN taxlaw-2794 65 19 on on ADP taxlaw-2794 65 20 federal federal ADJ taxlaw-2794 65 21 income income NOUN taxlaw-2794 65 22 tax tax NOUN taxlaw-2794 65 23 legislation legislation NOUN taxlaw-2794 65 24 . . PUNCT taxlaw-2794 66 1 perhaps perhaps ADV taxlaw-2794 66 2 there there PRON taxlaw-2794 66 3 are be VERB taxlaw-2794 66 4 some some DET taxlaw-2794 66 5 tax tax NOUN taxlaw-2794 66 6 reform reform NOUN taxlaw-2794 66 7 proposals proposal NOUN taxlaw-2794 66 8 lurking lurk VERB taxlaw-2794 66 9 in in ADP taxlaw-2794 66 10 the the DET taxlaw-2794 66 11 wings wing NOUN taxlaw-2794 66 12 , , PUNCT taxlaw-2794 66 13 which which PRON taxlaw-2794 66 14 in in ADP taxlaw-2794 66 15 the the DET taxlaw-2794 66 16 pre pre NOUN taxlaw-2794 66 17 - - ADJ taxlaw-2794 66 18 turbotax turbotax ADJ taxlaw-2794 66 19 era era NOUN taxlaw-2794 66 20 would would AUX taxlaw-2794 66 21 have have AUX taxlaw-2794 66 22 been be AUX taxlaw-2794 66 23 too too ADV taxlaw-2794 66 24 computationally computationally ADV taxlaw-2794 66 25 complex complex ADJ taxlaw-2794 66 26 to to PART taxlaw-2794 66 27 enact enact VERB taxlaw-2794 66 28 , , PUNCT taxlaw-2794 66 29 but but CCONJ taxlaw-2794 66 30 which which PRON taxlaw-2794 66 31 would would AUX taxlaw-2794 66 32 have have AUX taxlaw-2794 66 33 been be AUX taxlaw-2794 66 34 good good ADJ taxlaw-2794 66 35 tax tax NOUN taxlaw-2794 66 36 policy policy NOUN taxlaw-2794 66 37 apart apart ADV taxlaw-2794 66 38 from from ADP taxlaw-2794 66 39 their their PRON taxlaw-2794 66 40 computational computational ADJ taxlaw-2794 66 41 complexity complexity NOUN taxlaw-2794 66 42 . . PUNCT taxlaw-2794 67 1 if if SCONJ taxlaw-2794 67 2 so so ADV taxlaw-2794 67 3 , , PUNCT taxlaw-2794 67 4 tax tax NOUN taxlaw-2794 67 5 return return NOUN taxlaw-2794 67 6 preparation preparation NOUN taxlaw-2794 67 7 software software NOUN taxlaw-2794 67 8 has have AUX taxlaw-2794 67 9 now now ADV taxlaw-2794 67 10 overcome overcome VERB taxlaw-2794 67 11 the the DET taxlaw-2794 67 12 complexity complexity NOUN taxlaw-2794 67 13 problem problem NOUN taxlaw-2794 67 14 , , PUNCT taxlaw-2794 67 15 and and CCONJ taxlaw-2794 67 16 the the DET taxlaw-2794 67 17 proposals proposal NOUN taxlaw-2794 67 18 can can AUX taxlaw-2794 67 19 and and CCONJ taxlaw-2794 67 20 should should AUX taxlaw-2794 67 21 be be AUX taxlaw-2794 67 22 enacted enact VERB taxlaw-2794 67 23 . . PUNCT taxlaw-2794 68 1 the the DET taxlaw-2794 68 2 story story NOUN taxlaw-2794 68 3 of of ADP taxlaw-2794 68 4 the the DET taxlaw-2794 68 5 demise demise NOUN taxlaw-2794 68 6 of of ADP taxlaw-2794 68 7 the the DET taxlaw-2794 68 8 rule rule NOUN taxlaw-2794 68 9 of of ADP taxlaw-2794 68 10 78s 78s NUM taxlaw-2794 68 11 in in ADP taxlaw-2794 68 12 the the DET taxlaw-2794 68 13 wake wake NOUN taxlaw-2794 68 14 of of ADP taxlaw-2794 68 15 the the DET taxlaw-2794 68 16 widespread widespread ADJ taxlaw-2794 68 17 availability availability NOUN taxlaw-2794 68 18 of of ADP taxlaw-2794 68 19 financial financial ADJ taxlaw-2794 68 20 calculators calculator NOUN taxlaw-2794 68 21 provides provide VERB taxlaw-2794 68 22 an an DET taxlaw-2794 68 23 analogy analogy NOUN taxlaw-2794 68 24 . . PUNCT taxlaw-2794 69 1 before before ADP taxlaw-2794 69 2 the the DET taxlaw-2794 69 3 availability availability NOUN taxlaw-2794 69 4 of of ADP taxlaw-2794 69 5 inexpensive inexpensive ADJ taxlaw-2794 69 6 financial financial ADJ taxlaw-2794 69 7 calculators calculator NOUN taxlaw-2794 69 8 , , PUNCT taxlaw-2794 69 9 the the DET taxlaw-2794 69 10 irs irs PROPN taxlaw-2794 69 11 permitted permit VERB taxlaw-2794 69 12 taxpayers taxpayer NOUN taxlaw-2794 69 13 to to PART taxlaw-2794 69 14 calculate calculate VERB taxlaw-2794 69 15 interest interest NOUN taxlaw-2794 69 16 by by ADP taxlaw-2794 69 17 the the DET taxlaw-2794 69 18 inaccurate inaccurate ADJ taxlaw-2794 69 19 - - PUNCT taxlaw-2794 69 20 but but CCONJ taxlaw-2794 69 21 - - PUNCT taxlaw-2794 69 22 easy easy ADJ taxlaw-2794 69 23 - - PUNCT taxlaw-2794 69 24 to to PART taxlaw-2794 69 25 - - PUNCT taxlaw-2794 69 26 apply apply VERB taxlaw-2794 69 27 rule rule NOUN taxlaw-2794 69 28 of of ADP taxlaw-2794 69 29 78's.14 78's.14 NUM taxlaw-2794 69 30 in in ADP taxlaw-2794 69 31 1982 1982 NUM taxlaw-2794 69 32 hewlett hewlett PROPN taxlaw-2794 69 33 - - PUNCT taxlaw-2794 69 34 packard packard PROPN taxlaw-2794 69 35 introduced introduce VERB taxlaw-2794 69 36 the the DET taxlaw-2794 69 37 hp hp PROPN taxlaw-2794 69 38 12c 12c NUM taxlaw-2794 69 39 , , PUNCT taxlaw-2794 69 40 the the DET taxlaw-2794 69 41 world world NOUN taxlaw-2794 69 42 ’s ’s PART taxlaw-2794 69 43 first first ADJ taxlaw-2794 69 44 calculations calculation NOUN taxlaw-2794 69 45 , , PUNCT taxlaw-2794 69 46 based base VERB taxlaw-2794 69 47 on on ADP taxlaw-2794 69 48 i i PROPN taxlaw-2794 69 49 d. d. PROPN taxlaw-2794 69 50 at at ADP taxlaw-2794 69 51 135 135 NUM taxlaw-2794 69 52 tbl.1 tbl.1 PRON taxlaw-2794 69 53 . . PUNCT taxlaw-2794 70 1 10 10 NUM taxlaw-2794 70 2 . . PUNCT taxlaw-2794 71 1 h&r h&r PROPN taxlaw-2794 71 2 block block PROPN taxlaw-2794 71 3 , , PUNCT taxlaw-2794 71 4 inc inc PROPN taxlaw-2794 71 5 . . PROPN taxlaw-2794 71 6 , , PUNCT taxlaw-2794 71 7 1991 1991 NUM taxlaw-2794 71 8 annual annual ADJ taxlaw-2794 71 9 report report NOUN taxlaw-2794 71 10 10 10 NUM taxlaw-2794 71 11 ( ( PUNCT taxlaw-2794 71 12 reporting report VERB taxlaw-2794 71 13 that that PRON taxlaw-2794 71 14 block block NOUN taxlaw-2794 71 15 “ " PUNCT taxlaw-2794 71 16 field field NOUN taxlaw-2794 71 17 tested test VERB taxlaw-2794 71 18 ” " PUNCT taxlaw-2794 71 19 return return NOUN taxlaw-2794 71 20 preparation preparation NOUN taxlaw-2794 71 21 software software NOUN taxlaw-2794 71 22 in in ADP taxlaw-2794 71 23 two two NUM taxlaw-2794 71 24 company company NOUN taxlaw-2794 71 25 - - PUNCT taxlaw-2794 71 26 owned own VERB taxlaw-2794 71 27 districts district NOUN taxlaw-2794 71 28 and and CCONJ taxlaw-2794 71 29 a a DET taxlaw-2794 71 30 small small ADJ taxlaw-2794 71 31 number number NOUN taxlaw-2794 71 32 of of ADP taxlaw-2794 71 33 franchise franchise NOUN taxlaw-2794 71 34 operations operation NOUN taxlaw-2794 71 35 in in ADP taxlaw-2794 71 36 1990 1990 NUM taxlaw-2794 71 37 ) ) PUNCT taxlaw-2794 71 38 . . PUNCT taxlaw-2794 72 1 11 11 NUM taxlaw-2794 72 2 . . PUNCT taxlaw-2794 73 1 h&r h&r PROPN taxlaw-2794 73 2 block block PROPN taxlaw-2794 73 3 , , PUNCT taxlaw-2794 73 4 inc inc PROPN taxlaw-2794 73 5 . . PROPN taxlaw-2794 73 6 , , PUNCT taxlaw-2794 73 7 1993 1993 NUM taxlaw-2794 73 8 annual annual ADJ taxlaw-2794 73 9 report report NOUN taxlaw-2794 73 10 2 2 NUM taxlaw-2794 73 11 ( ( PUNCT taxlaw-2794 73 12 “ " PUNCT taxlaw-2794 73 13 for for ADP taxlaw-2794 73 14 the the DET taxlaw-2794 73 15 first first ADJ taxlaw-2794 73 16 time time NOUN taxlaw-2794 73 17 , , PUNCT taxlaw-2794 73 18 our our PRON taxlaw-2794 73 19 income income NOUN taxlaw-2794 73 20 tax tax NOUN taxlaw-2794 73 21 services service NOUN taxlaw-2794 73 22 in in ADP taxlaw-2794 73 23 the the DET taxlaw-2794 73 24 u.s u.s PROPN taxlaw-2794 73 25 . . PROPN taxlaw-2794 73 26 were be AUX taxlaw-2794 73 27 fully fully ADV taxlaw-2794 73 28 automated automate VERB taxlaw-2794 73 29 in in ADP taxlaw-2794 73 30 fiscal fiscal ADJ taxlaw-2794 73 31 1993 1993 NUM taxlaw-2794 73 32 , , PUNCT taxlaw-2794 73 33 enabling enable VERB taxlaw-2794 73 34 us we PRON taxlaw-2794 73 35 to to PART taxlaw-2794 73 36 provide provide VERB taxlaw-2794 73 37 computerized computerized ADJ taxlaw-2794 73 38 tax tax NOUN taxlaw-2794 73 39 returns return NOUN taxlaw-2794 73 40 to to ADP taxlaw-2794 73 41 virtually virtually ADV taxlaw-2794 73 42 all all PRON taxlaw-2794 73 43 of of ADP taxlaw-2794 73 44 our our PRON taxlaw-2794 73 45 clients client NOUN taxlaw-2794 73 46 . . PUNCT taxlaw-2794 73 47 ” " PUNCT taxlaw-2794 73 48 ) ) PUNCT taxlaw-2794 73 49 . . PUNCT taxlaw-2794 74 1 12 12 NUM taxlaw-2794 74 2 . . PUNCT taxlaw-2794 75 1 internal internal ADJ taxlaw-2794 75 2 revenue revenue NOUN taxlaw-2794 75 3 service service NOUN taxlaw-2794 75 4 , , PUNCT taxlaw-2794 75 5 tax tax NOUN taxlaw-2794 75 6 year year NOUN taxlaw-2794 75 7 2006 2006 NUM taxlaw-2794 75 8 taxpayer taxpayer NOUN taxlaw-2794 75 9 usage usage NOUN taxlaw-2794 75 10 study study NOUN taxlaw-2794 75 11 , , PUNCT taxlaw-2794 75 12 report report VERB taxlaw-2794 75 13 16 16 NUM taxlaw-2794 75 14 , , PUNCT taxlaw-2794 75 15 available available ADJ taxlaw-2794 75 16 at at ADP taxlaw-2794 75 17 http://www.irs.gov/taxstats/article/0,,id=184856,00.html http://www.irs.gov/taxstats/article/0,,id=184856,00.html PROPN taxlaw-2794 75 18 ( ( PUNCT taxlaw-2794 75 19 last last ADV taxlaw-2794 75 20 visited visit VERB taxlaw-2794 75 21 feb feb PROPN taxlaw-2794 75 22 . . PROPN taxlaw-2794 75 23 14 14 NUM taxlaw-2794 75 24 , , PUNCT taxlaw-2794 75 25 2010 2010 NUM taxlaw-2794 75 26 ) ) PUNCT taxlaw-2794 75 27 . . PUNCT taxlaw-2794 76 1 13 13 NUM taxlaw-2794 76 2 . . PUNCT taxlaw-2794 77 1 author author NOUN taxlaw-2794 77 2 ’s ’s PART taxlaw-2794 77 3 calculations calculation NOUN taxlaw-2794 77 4 , , PUNCT taxlaw-2794 77 5 based base VERB taxlaw-2794 77 6 on on ADP taxlaw-2794 77 7 i i PROPN taxlaw-2794 77 8 d. d. PROPN taxlaw-2794 77 9 of of ADP taxlaw-2794 77 10 all all DET taxlaw-2794 77 11 individual individual ADJ taxlaw-2794 77 12 returns return NOUN taxlaw-2794 77 13 for for ADP taxlaw-2794 77 14 2006 2006 NUM taxlaw-2794 77 15 , , PUNCT taxlaw-2794 77 16 63 63 NUM taxlaw-2794 77 17 % % NOUN taxlaw-2794 77 18 were be AUX taxlaw-2794 77 19 prepared prepare VERB taxlaw-2794 77 20 by by ADP taxlaw-2794 77 21 paid pay VERB taxlaw-2794 77 22 preparers preparer NOUN taxlaw-2794 77 23 and and CCONJ taxlaw-2794 77 24 37 37 NUM taxlaw-2794 77 25 % % NOUN taxlaw-2794 77 26 by by ADP taxlaw-2794 77 27 taxpayers taxpayer NOUN taxlaw-2794 77 28 themselves themselves PRON taxlaw-2794 77 29 . . PUNCT taxlaw-2794 78 1 author author NOUN taxlaw-2794 78 2 ’s ’s PART taxlaw-2794 78 3 calculations calculation NOUN taxlaw-2794 78 4 , , PUNCT taxlaw-2794 78 5 based base VERB taxlaw-2794 78 6 on on ADP taxlaw-2794 78 7 i i PROPN taxlaw-2794 78 8 d. d. PROPN taxlaw-2794 78 9 14 14 NUM taxlaw-2794 78 10 . . PUNCT taxlaw-2794 79 1 rev rev PROPN taxlaw-2794 79 2 . . PUNCT taxlaw-2794 80 1 rul rul PROPN taxlaw-2794 80 2 . . PUNCT taxlaw-2794 81 1 72 72 NUM taxlaw-2794 81 2 - - SYM taxlaw-2794 81 3 100 100 NUM taxlaw-2794 81 4 , , PUNCT taxlaw-2794 81 5 1972 1972 NUM taxlaw-2794 81 6 - - SYM taxlaw-2794 81 7 1 1 NUM taxlaw-2794 81 8 c.b c.b PROPN taxlaw-2794 81 9 . . PROPN taxlaw-2794 81 10 122 122 NUM taxlaw-2794 81 11 , , PUNCT taxlaw-2794 81 12 1972 1972 NUM taxlaw-2794 81 13 wl wl NOUN taxlaw-2794 81 14 30448 30448 NUM taxlaw-2794 81 15 ( ( PUNCT taxlaw-2794 81 16 permitting permit VERB taxlaw-2794 81 17 the the DET taxlaw-2794 81 18 use use NOUN taxlaw-2794 81 19 of of ADP taxlaw-2794 81 20 the the DET taxlaw-2794 81 21 rule rule NOUN taxlaw-2794 81 22 of of ADP taxlaw-2794 81 23 78 78 NUM taxlaw-2794 81 24 's 's PART taxlaw-2794 81 25 to to PART taxlaw-2794 81 26 calculate calculate VERB taxlaw-2794 81 27 interest interest NOUN taxlaw-2794 81 28 with with ADP taxlaw-2794 81 29 respect respect NOUN taxlaw-2794 81 30 to to ADP taxlaw-2794 81 31 installment installment NOUN taxlaw-2794 81 32 notes note NOUN taxlaw-2794 81 33 with with ADP taxlaw-2794 81 34 terms term NOUN taxlaw-2794 81 35 of of ADP taxlaw-2794 81 36 sixty sixty NUM taxlaw-2794 81 37 months month NOUN taxlaw-2794 81 38 or or CCONJ taxlaw-2794 81 39 less less ADJ taxlaw-2794 81 40 ) ) PUNCT taxlaw-2794 81 41 . . PUNCT taxlaw-2794 82 1 http://www.irs.gov/taxstats/article/0,,id=184856,00.html http://www.irs.gov/taxstats/article/0,,id=184856,00.html PROPN taxlaw-2794 82 2 96 96 NUM taxlaw-2794 82 3 columbia columbia PROPN taxlaw-2794 82 4 journal journal PROPN taxlaw-2794 82 5 of of ADP taxlaw-2794 82 6 tax tax NOUN taxlaw-2794 82 7 law law NOUN taxlaw-2794 83 1 [ [ X taxlaw-2794 83 2 vol vol NOUN taxlaw-2794 83 3 . . PUNCT taxlaw-2794 84 1 1:91 1:91 NUM taxlaw-2794 84 2 mass mass ADJ taxlaw-2794 84 3 - - PUNCT taxlaw-2794 84 4 market market NOUN taxlaw-2794 84 5 handheld handheld VERB taxlaw-2794 84 6 financial financial ADJ taxlaw-2794 84 7 calculator.15 calculator.15 NOUN taxlaw-2794 84 8 the the DET taxlaw-2794 84 9 following following ADJ taxlaw-2794 84 10 year year NOUN taxlaw-2794 84 11 the the DET taxlaw-2794 84 12 irs irs PROPN taxlaw-2794 84 13 issued issue VERB taxlaw-2794 84 14 a a DET taxlaw-2794 84 15 revenue revenue NOUN taxlaw-2794 84 16 ruling ruling NOUN taxlaw-2794 84 17 stating state VERB taxlaw-2794 84 18 that that SCONJ taxlaw-2794 84 19 the the DET taxlaw-2794 84 20 rule rule NOUN taxlaw-2794 84 21 of of ADP taxlaw-2794 84 22 78 78 NUM taxlaw-2794 84 23 's 's PART taxlaw-2794 84 24 “ " PUNCT taxlaw-2794 84 25 lacks lack VERB taxlaw-2794 84 26 economic economic ADJ taxlaw-2794 84 27 substance substance NOUN taxlaw-2794 84 28 because because SCONJ taxlaw-2794 84 29 it it PRON taxlaw-2794 84 30 fails fail VERB taxlaw-2794 84 31 to to PART taxlaw-2794 84 32 reflect reflect VERB taxlaw-2794 84 33 the the DET taxlaw-2794 84 34 true true ADJ taxlaw-2794 84 35 cost cost NOUN taxlaw-2794 84 36 of of ADP taxlaw-2794 84 37 borrowing borrowing NOUN taxlaw-2794 84 38 , , PUNCT taxlaw-2794 84 39 ” " PUNCT taxlaw-2794 84 40 and and CCONJ taxlaw-2794 84 41 concluding conclude VERB taxlaw-2794 84 42 that that SCONJ taxlaw-2794 84 43 the the DET taxlaw-2794 84 44 rule rule NOUN taxlaw-2794 84 45 could could AUX taxlaw-2794 84 46 no no ADV taxlaw-2794 84 47 longer long ADV taxlaw-2794 84 48 be be AUX taxlaw-2794 84 49 used use VERB taxlaw-2794 84 50 to to PART taxlaw-2794 84 51 calculate calculate VERB taxlaw-2794 84 52 interest interest NOUN taxlaw-2794 84 53 for for ADP taxlaw-2794 84 54 purposes purpose NOUN taxlaw-2794 84 55 of of ADP taxlaw-2794 84 56 the the DET taxlaw-2794 84 57 federal federal ADJ taxlaw-2794 84 58 income income NOUN taxlaw-2794 84 59 tax.16 tax.16 INTJ taxlaw-2794 84 60 the the DET taxlaw-2794 84 61 ruling ruling NOUN taxlaw-2794 84 62 did do AUX taxlaw-2794 84 63 not not PART taxlaw-2794 84 64 mention mention VERB taxlaw-2794 84 65 the the DET taxlaw-2794 84 66 advent advent NOUN taxlaw-2794 84 67 of of ADP taxlaw-2794 84 68 the the DET taxlaw-2794 84 69 hp hp PROPN taxlaw-2794 84 70 12c 12c NUM taxlaw-2794 84 71 , , PUNCT taxlaw-2794 84 72 but but CCONJ taxlaw-2794 84 73 it it PRON taxlaw-2794 84 74 is be AUX taxlaw-2794 84 75 unlikely unlikely ADJ taxlaw-2794 84 76 that that SCONJ taxlaw-2794 84 77 the the DET taxlaw-2794 84 78 appearance appearance NOUN taxlaw-2794 84 79 of of ADP taxlaw-2794 84 80 the the DET taxlaw-2794 84 81 ruling ruling NOUN taxlaw-2794 84 82 shortly shortly ADV taxlaw-2794 84 83 after after ADP taxlaw-2794 84 84 the the DET taxlaw-2794 84 85 appearance appearance NOUN taxlaw-2794 84 86 of of ADP taxlaw-2794 84 87 the the DET taxlaw-2794 84 88 calculator calculator NOUN taxlaw-2794 84 89 was be AUX taxlaw-2794 84 90 a a DET taxlaw-2794 84 91 coincidence coincidence NOUN taxlaw-2794 84 92 . . PUNCT taxlaw-2794 85 1 perhaps perhaps ADV taxlaw-2794 85 2 something something PRON taxlaw-2794 85 3 similar similar ADJ taxlaw-2794 85 4 might might AUX taxlaw-2794 85 5 now now ADV taxlaw-2794 85 6 happen happen VERB taxlaw-2794 85 7 in in ADP taxlaw-2794 85 8 response response NOUN taxlaw-2794 85 9 to to ADP taxlaw-2794 85 10 the the DET taxlaw-2794 85 11 near near ADJ taxlaw-2794 85 12 - - PUNCT taxlaw-2794 85 13 ubiquity ubiquity NOUN taxlaw-2794 85 14 of of ADP taxlaw-2794 85 15 tax tax NOUN taxlaw-2794 85 16 preparation preparation NOUN taxlaw-2794 85 17 software software NOUN taxlaw-2794 85 18 ; ; PUNCT taxlaw-2794 85 19 perhaps perhaps ADV taxlaw-2794 85 20 some some DET taxlaw-2794 85 21 superior superior ADJ taxlaw-2794 85 22 tax tax NOUN taxlaw-2794 85 23 legislative legislative ADJ taxlaw-2794 85 24 policies policy NOUN taxlaw-2794 85 25 requiring require VERB taxlaw-2794 85 26 complex complex ADJ taxlaw-2794 85 27 tax tax NOUN taxlaw-2794 85 28 return return NOUN taxlaw-2794 85 29 calculations calculation NOUN taxlaw-2794 85 30 can can AUX taxlaw-2794 85 31 now now ADV taxlaw-2794 85 32 be be AUX taxlaw-2794 85 33 enacted enact VERB taxlaw-2794 85 34 . . PUNCT taxlaw-2794 86 1 it it PRON taxlaw-2794 86 2 is be AUX taxlaw-2794 86 3 easy easy ADJ taxlaw-2794 86 4 enough enough ADV taxlaw-2794 86 5 to to PART taxlaw-2794 86 6 acknowledge acknowledge VERB taxlaw-2794 86 7 the the DET taxlaw-2794 86 8 theoretical theoretical ADJ taxlaw-2794 86 9 possibility possibility NOUN taxlaw-2794 86 10 that that SCONJ taxlaw-2794 86 11 such such ADJ taxlaw-2794 86 12 policies policy NOUN taxlaw-2794 86 13 might might AUX taxlaw-2794 86 14 exist exist VERB taxlaw-2794 86 15 . . PUNCT taxlaw-2794 87 1 it it PRON taxlaw-2794 87 2 is be AUX taxlaw-2794 87 3 much much ADV taxlaw-2794 87 4 more more ADV taxlaw-2794 87 5 difficult difficult ADJ taxlaw-2794 87 6 to to PART taxlaw-2794 87 7 think think VERB taxlaw-2794 87 8 of of ADP taxlaw-2794 87 9 concrete concrete ADJ taxlaw-2794 87 10 examples example NOUN taxlaw-2794 87 11 of of ADP taxlaw-2794 87 12 such such ADJ taxlaw-2794 87 13 policies policy NOUN taxlaw-2794 87 14 . . PUNCT taxlaw-2794 88 1 two two NUM taxlaw-2794 88 2 possibilities possibility NOUN taxlaw-2794 88 3 come come VERB taxlaw-2794 88 4 to to ADP taxlaw-2794 88 5 mind mind NOUN taxlaw-2794 88 6 , , PUNCT taxlaw-2794 88 7 but but CCONJ taxlaw-2794 88 8 both both PRON taxlaw-2794 88 9 are be AUX taxlaw-2794 88 10 far far ADV taxlaw-2794 88 11 from from ADP taxlaw-2794 88 12 compelling compelling ADJ taxlaw-2794 88 13 . . PUNCT taxlaw-2794 89 1 the the DET taxlaw-2794 89 2 first first ADJ taxlaw-2794 89 3 is be AUX taxlaw-2794 89 4 the the DET taxlaw-2794 89 5 introduction introduction NOUN taxlaw-2794 89 6 of of ADP taxlaw-2794 89 7 continuously continuously ADV taxlaw-2794 89 8 variable variable ADJ taxlaw-2794 89 9 marginal marginal ADJ taxlaw-2794 89 10 tax tax NOUN taxlaw-2794 89 11 rates rate NOUN taxlaw-2794 89 12 . . PUNCT taxlaw-2794 90 1 when when SCONJ taxlaw-2794 90 2 optimal optimal ADJ taxlaw-2794 90 3 tax tax NOUN taxlaw-2794 90 4 analysts analyst NOUN taxlaw-2794 90 5 investigate investigate VERB taxlaw-2794 90 6 the the DET taxlaw-2794 90 7 attributes attribute NOUN taxlaw-2794 90 8 of of ADP taxlaw-2794 90 9 the the DET taxlaw-2794 90 10 tax tax NOUN taxlaw-2794 90 11 - - PUNCT taxlaw-2794 90 12 and and CCONJ taxlaw-2794 90 13 - - PUNCT taxlaw-2794 90 14 transfer transfer NOUN taxlaw-2794 90 15 systems system NOUN taxlaw-2794 90 16 that that PRON taxlaw-2794 90 17 would would AUX taxlaw-2794 90 18 maximize maximize VERB taxlaw-2794 90 19 various various ADJ taxlaw-2794 90 20 social social ADJ taxlaw-2794 90 21 welfare welfare NOUN taxlaw-2794 90 22 functions function NOUN taxlaw-2794 90 23 under under ADP taxlaw-2794 90 24 various various ADJ taxlaw-2794 90 25 conditions condition NOUN taxlaw-2794 90 26 , , PUNCT taxlaw-2794 90 27 they they PRON taxlaw-2794 90 28 generally generally ADV taxlaw-2794 90 29 find find VERB taxlaw-2794 90 30 that that SCONJ taxlaw-2794 90 31 the the DET taxlaw-2794 90 32 optimal optimal ADJ taxlaw-2794 90 33 income income NOUN taxlaw-2794 90 34 tax tax NOUN taxlaw-2794 90 35 features feature NOUN taxlaw-2794 90 36 continuously continuously ADV taxlaw-2794 90 37 varying vary VERB taxlaw-2794 90 38 marginal marginal ADJ taxlaw-2794 90 39 tax tax NOUN taxlaw-2794 90 40 rates rate NOUN taxlaw-2794 90 41 , , PUNCT taxlaw-2794 90 42 so so SCONJ taxlaw-2794 90 43 that that SCONJ taxlaw-2794 90 44 each each DET taxlaw-2794 90 45 dollar dollar NOUN taxlaw-2794 90 46 of of ADP taxlaw-2794 90 47 a a DET taxlaw-2794 90 48 taxpayer taxpayer NOUN taxlaw-2794 90 49 ’s ’s PART taxlaw-2794 90 50 income income NOUN taxlaw-2794 90 51 would would AUX taxlaw-2794 90 52 be be AUX taxlaw-2794 90 53 taxed tax VERB taxlaw-2794 90 54 at at ADP taxlaw-2794 90 55 a a DET taxlaw-2794 90 56 different different ADJ taxlaw-2794 90 57 rate.17 rate.17 NOUN taxlaw-2794 90 58 prior prior ADV taxlaw-2794 90 59 to to ADP taxlaw-2794 90 60 the the DET taxlaw-2794 90 61 development development NOUN taxlaw-2794 90 62 and and CCONJ taxlaw-2794 90 63 widespread widespread ADJ taxlaw-2794 90 64 use use NOUN taxlaw-2794 90 65 of of ADP taxlaw-2794 90 66 return return NOUN taxlaw-2794 90 67 preparation preparation NOUN taxlaw-2794 90 68 software software NOUN taxlaw-2794 90 69 , , PUNCT taxlaw-2794 90 70 implementation implementation NOUN taxlaw-2794 90 71 of of ADP taxlaw-2794 90 72 such such DET taxlaw-2794 90 73 a a DET taxlaw-2794 90 74 tax tax NOUN taxlaw-2794 90 75 rate rate NOUN taxlaw-2794 90 76 structure structure NOUN taxlaw-2794 90 77 would would AUX taxlaw-2794 90 78 have have AUX taxlaw-2794 90 79 been be AUX taxlaw-2794 90 80 impossible impossible ADJ taxlaw-2794 90 81 , , PUNCT taxlaw-2794 90 82 no no ADV taxlaw-2794 90 83 matter matter ADV taxlaw-2794 90 84 how how SCONJ taxlaw-2794 90 85 compelling compelling ADJ taxlaw-2794 90 86 the the DET taxlaw-2794 90 87 theoretical theoretical ADJ taxlaw-2794 90 88 case case NOUN taxlaw-2794 90 89 in in ADP taxlaw-2794 90 90 its its PRON taxlaw-2794 90 91 favor favor NOUN taxlaw-2794 90 92 . . PUNCT taxlaw-2794 91 1 today today NOUN taxlaw-2794 91 2 , , PUNCT taxlaw-2794 91 3 software software NOUN taxlaw-2794 91 4 could could AUX taxlaw-2794 91 5 handle handle VERB taxlaw-2794 91 6 the the DET taxlaw-2794 91 7 computational computational ADJ taxlaw-2794 91 8 complexity complexity NOUN taxlaw-2794 91 9 with with ADP taxlaw-2794 91 10 ease ease NOUN taxlaw-2794 91 11 . . PUNCT taxlaw-2794 92 1 should should AUX taxlaw-2794 92 2 congress congress PROPN taxlaw-2794 92 3 respond respond VERB taxlaw-2794 92 4 to to ADP taxlaw-2794 92 5 the the DET taxlaw-2794 92 6 near near ADJ taxlaw-2794 92 7 - - PUNCT taxlaw-2794 92 8 ubiquity ubiquity NOUN taxlaw-2794 92 9 of of ADP taxlaw-2794 92 10 return return NOUN taxlaw-2794 92 11 preparation preparation NOUN taxlaw-2794 92 12 software software NOUN taxlaw-2794 92 13 by by ADP taxlaw-2794 92 14 enacting enact VERB taxlaw-2794 92 15 continuously continuously ADV taxlaw-2794 92 16 varying vary VERB taxlaw-2794 92 17 marginal marginal ADJ taxlaw-2794 92 18 tax tax NOUN taxlaw-2794 92 19 rates rate NOUN taxlaw-2794 92 20 ? ? PUNCT taxlaw-2794 93 1 probably probably ADV taxlaw-2794 93 2 not not PART taxlaw-2794 93 3 . . PUNCT taxlaw-2794 94 1 optimal optimal ADJ taxlaw-2794 94 2 tax tax NOUN taxlaw-2794 94 3 analysts analyst NOUN taxlaw-2794 94 4 generally generally ADV taxlaw-2794 94 5 find find VERB taxlaw-2794 94 6 that that SCONJ taxlaw-2794 94 7 the the DET taxlaw-2794 94 8 social social ADJ taxlaw-2794 94 9 welfare welfare NOUN taxlaw-2794 94 10 improvements improvement NOUN taxlaw-2794 94 11 from from ADP taxlaw-2794 94 12 continuously continuously ADV taxlaw-2794 94 13 varying vary VERB taxlaw-2794 94 14 rates rate NOUN taxlaw-2794 94 15 , , PUNCT taxlaw-2794 94 16 in in ADP taxlaw-2794 94 17 comparison comparison NOUN taxlaw-2794 94 18 with with ADP taxlaw-2794 94 19 a a DET taxlaw-2794 94 20 limited limited ADJ taxlaw-2794 94 21 number number NOUN taxlaw-2794 94 22 of of ADP taxlaw-2794 94 23 tax tax NOUN taxlaw-2794 94 24 brackets bracket NOUN taxlaw-2794 94 25 — — PUNCT taxlaw-2794 94 26 or or CCONJ taxlaw-2794 94 27 , , PUNCT taxlaw-2794 94 28 indeed indeed ADV taxlaw-2794 94 29 , , PUNCT taxlaw-2794 94 30 with with ADP taxlaw-2794 94 31 a a DET taxlaw-2794 94 32 single single ADJ taxlaw-2794 94 33 ( ( PUNCT taxlaw-2794 94 34 “ " PUNCT taxlaw-2794 94 35 flat flat ADJ taxlaw-2794 94 36 ” " PUNCT taxlaw-2794 94 37 ) ) PUNCT taxlaw-2794 94 38 rate rate NOUN taxlaw-2794 94 39 — — PUNCT taxlaw-2794 94 40 are be AUX taxlaw-2794 94 41 quite quite ADV taxlaw-2794 94 42 modest.18 modest.18 NOUN taxlaw-2794 94 43 and and CCONJ taxlaw-2794 94 44 these these DET taxlaw-2794 94 45 modest modest ADJ taxlaw-2794 94 46 improvements improvement NOUN taxlaw-2794 94 47 do do AUX taxlaw-2794 94 48 not not PART taxlaw-2794 94 49 take take VERB taxlaw-2794 94 50 into into ADP taxlaw-2794 94 51 account account NOUN taxlaw-2794 94 52 15 15 NUM taxlaw-2794 94 53 . . PUNCT taxlaw-2794 95 1 tim tim PROPN taxlaw-2794 95 2 carvell carvell PROPN taxlaw-2794 95 3 , , PUNCT taxlaw-2794 95 4 the the DET taxlaw-2794 95 5 product product NOUN taxlaw-2794 95 6 hewlett hewlett PROPN taxlaw-2794 95 7 - - PUNCT taxlaw-2794 95 8 packard packard PROPN taxlaw-2794 95 9 could could AUX taxlaw-2794 95 10 n’t n’t VERB taxlaw-2794 95 11 ( ( PUNCT taxlaw-2794 95 12 and and CCONJ taxlaw-2794 95 13 should should AUX taxlaw-2794 95 14 n’t not PART taxlaw-2794 95 15 ) ) PUNCT taxlaw-2794 95 16 kill kill VERB taxlaw-2794 95 17 , , PUNCT taxlaw-2794 95 18 fortune fortune NOUN taxlaw-2794 95 19 , , PUNCT taxlaw-2794 95 20 dec dec PROPN taxlaw-2794 95 21 . . PROPN taxlaw-2794 95 22 9 9 NUM taxlaw-2794 95 23 , , PUNCT taxlaw-2794 95 24 1996 1996 NUM taxlaw-2794 95 25 , , PUNCT taxlaw-2794 95 26 at at ADP taxlaw-2794 95 27 40 40 NUM taxlaw-2794 95 28 . . PUNCT taxlaw-2794 96 1 16 16 NUM taxlaw-2794 96 2 . . PUNCT taxlaw-2794 97 1 rev rev PROPN taxlaw-2794 97 2 . . PUNCT taxlaw-2794 98 1 rul rul PROPN taxlaw-2794 98 2 . . PUNCT taxlaw-2794 99 1 83 83 NUM taxlaw-2794 99 2 - - SYM taxlaw-2794 99 3 84 84 NUM taxlaw-2794 99 4 , , PUNCT taxlaw-2794 99 5 1983 1983 NUM taxlaw-2794 99 6 - - SYM taxlaw-2794 99 7 1 1 NUM taxlaw-2794 99 8 c.b c.b PROPN taxlaw-2794 99 9 . . PROPN taxlaw-2794 99 10 97 97 NUM taxlaw-2794 99 11 , , PUNCT taxlaw-2794 99 12 1983 1983 NUM taxlaw-2794 99 13 wl wl NOUN taxlaw-2794 99 14 190117 190117 NUM taxlaw-2794 99 15 . . PUNCT taxlaw-2794 100 1 the the DET taxlaw-2794 100 2 ruling ruling NOUN taxlaw-2794 100 3 was be AUX taxlaw-2794 100 4 accompanied accompany VERB taxlaw-2794 100 5 by by ADP taxlaw-2794 100 6 a a DET taxlaw-2794 100 7 narrow narrow ADJ taxlaw-2794 100 8 exception exception NOUN taxlaw-2794 100 9 , , PUNCT taxlaw-2794 100 10 permitting permit VERB taxlaw-2794 100 11 the the DET taxlaw-2794 100 12 continued continue VERB taxlaw-2794 100 13 use use NOUN taxlaw-2794 100 14 of of ADP taxlaw-2794 100 15 the the DET taxlaw-2794 100 16 rule rule NOUN taxlaw-2794 100 17 of of ADP taxlaw-2794 100 18 78 78 NUM taxlaw-2794 100 19 's 's PART taxlaw-2794 100 20 in in ADP taxlaw-2794 100 21 connection connection NOUN taxlaw-2794 100 22 with with ADP taxlaw-2794 100 23 certain certain ADJ taxlaw-2794 100 24 short short ADJ taxlaw-2794 100 25 - - PUNCT taxlaw-2794 100 26 term term NOUN taxlaw-2794 100 27 consumer consumer NOUN taxlaw-2794 100 28 loans loan NOUN taxlaw-2794 100 29 . . PUNCT taxlaw-2794 101 1 rev rev PROPN taxlaw-2794 101 2 . . PROPN taxlaw-2794 101 3 proc proc PROPN taxlaw-2794 101 4 . . PUNCT taxlaw-2794 102 1 83 83 NUM taxlaw-2794 102 2 - - SYM taxlaw-2794 102 3 40 40 NUM taxlaw-2794 102 4 , , PUNCT taxlaw-2794 102 5 1983 1983 NUM taxlaw-2794 102 6 - - SYM taxlaw-2794 102 7 1 1 NUM taxlaw-2794 102 8 c.b c.b PROPN taxlaw-2794 102 9 . . PROPN taxlaw-2794 102 10 774 774 NUM taxlaw-2794 102 11 . . PUNCT taxlaw-2794 102 12 1983 1983 NUM taxlaw-2794 102 13 wl wl NOUN taxlaw-2794 102 14 189227 189227 NUM taxlaw-2794 102 15 . . PUNCT taxlaw-2794 103 1 the the DET taxlaw-2794 103 2 exception exception NOUN taxlaw-2794 103 3 survived survive VERB taxlaw-2794 103 4 for for ADP taxlaw-2794 103 5 more more ADJ taxlaw-2794 103 6 than than ADP taxlaw-2794 103 7 a a PRON taxlaw-2794 103 8 decade decade NOUN taxlaw-2794 103 9 , , PUNCT taxlaw-2794 103 10 before before SCONJ taxlaw-2794 103 11 it it PRON taxlaw-2794 103 12 was be AUX taxlaw-2794 103 13 finally finally ADV taxlaw-2794 103 14 “ " PUNCT taxlaw-2794 103 15 obsoleted obsolete VERB taxlaw-2794 103 16 ” " PUNCT taxlaw-2794 103 17 . . PUNCT taxlaw-2794 104 1 rev rev PROPN taxlaw-2794 104 2 . . PROPN taxlaw-2794 104 3 proc proc PROPN taxlaw-2794 104 4 . . PUNCT taxlaw-2794 105 1 97 97 NUM taxlaw-2794 105 2 - - SYM taxlaw-2794 105 3 37 37 NUM taxlaw-2794 105 4 , , PUNCT taxlaw-2794 105 5 1997 1997 NUM taxlaw-2794 105 6 - - SYM taxlaw-2794 105 7 2 2 NUM taxlaw-2794 105 8 c.b c.b PROPN taxlaw-2794 105 9 . . PROPN taxlaw-2794 105 10 455 455 NUM taxlaw-2794 105 11 , , PUNCT taxlaw-2794 105 12 1997 1997 NUM taxlaw-2794 105 13 wl wl NOUN taxlaw-2794 105 14 430911 430911 NUM taxlaw-2794 105 15 . . PUNCT taxlaw-2794 106 1 17 17 NUM taxlaw-2794 106 2 . . X taxlaw-2794 107 1 see see VERB taxlaw-2794 107 2 , , PUNCT taxlaw-2794 107 3 e.g. e.g. ADV taxlaw-2794 107 4 , , PUNCT taxlaw-2794 107 5 matti matti PROPN taxlaw-2794 107 6 tuomala tuomala PROPN taxlaw-2794 107 7 , , PUNCT taxlaw-2794 107 8 optimal optimal ADJ taxlaw-2794 107 9 income income NOUN taxlaw-2794 107 10 tax tax NOUN taxlaw-2794 107 11 and and CCONJ taxlaw-2794 107 12 redistribution redistribution NOUN taxlaw-2794 107 13 95–99 95–99 NUM taxlaw-2794 107 14 ( ( PUNCT taxlaw-2794 107 15 1990 1990 NUM taxlaw-2794 107 16 ) ) PUNCT taxlaw-2794 107 17 ( ( PUNCT taxlaw-2794 107 18 presenting present VERB taxlaw-2794 107 19 optimal optimal ADJ taxlaw-2794 107 20 marginal marginal ADJ taxlaw-2794 107 21 tax tax NOUN taxlaw-2794 107 22 rate rate NOUN taxlaw-2794 107 23 curves curve NOUN taxlaw-2794 107 24 based base VERB taxlaw-2794 107 25 on on ADP taxlaw-2794 107 26 a a DET taxlaw-2794 107 27 variety variety NOUN taxlaw-2794 107 28 of of ADP taxlaw-2794 107 29 social social ADJ taxlaw-2794 107 30 welfare welfare NOUN taxlaw-2794 107 31 functions function NOUN taxlaw-2794 107 32 and and CCONJ taxlaw-2794 107 33 factual factual ADJ taxlaw-2794 107 34 assumptions assumption NOUN taxlaw-2794 107 35 ; ; PUNCT taxlaw-2794 107 36 in in ADP taxlaw-2794 107 37 most most ADJ taxlaw-2794 107 38 simulations simulation NOUN taxlaw-2794 107 39 the the DET taxlaw-2794 107 40 marginal marginal ADJ taxlaw-2794 107 41 tax tax NOUN taxlaw-2794 107 42 rate rate NOUN taxlaw-2794 107 43 rises rise VERB taxlaw-2794 107 44 through through ADP taxlaw-2794 107 45 the the DET taxlaw-2794 107 46 bottom bottom ADJ taxlaw-2794 107 47 ten ten NUM taxlaw-2794 107 48 percent percent NOUN taxlaw-2794 107 49 of of ADP taxlaw-2794 107 50 the the DET taxlaw-2794 107 51 wage wage NOUN taxlaw-2794 107 52 distribution distribution NOUN taxlaw-2794 107 53 , , PUNCT taxlaw-2794 107 54 but but CCONJ taxlaw-2794 107 55 declines decline VERB taxlaw-2794 107 56 thereafter thereafter ADV taxlaw-2794 107 57 ) ) PUNCT taxlaw-2794 107 58 . . PUNCT taxlaw-2794 108 1 18 18 NUM taxlaw-2794 108 2 . . PUNCT taxlaw-2794 109 1 the the DET taxlaw-2794 109 2 seminal seminal ADJ taxlaw-2794 109 3 work work NOUN taxlaw-2794 109 4 on on ADP taxlaw-2794 109 5 optimal optimal ADJ taxlaw-2794 109 6 income income NOUN taxlaw-2794 109 7 tax tax NOUN taxlaw-2794 109 8 analysis analysis NOUN taxlaw-2794 109 9 is be AUX taxlaw-2794 109 10 james james PROPN taxlaw-2794 109 11 mirrlees mirrlees PROPN taxlaw-2794 109 12 , , PUNCT taxlaw-2794 109 13 an an DET taxlaw-2794 109 14 exploration exploration NOUN taxlaw-2794 109 15 in in ADP taxlaw-2794 109 16 the the DET taxlaw-2794 109 17 theory theory NOUN taxlaw-2794 109 18 of of ADP taxlaw-2794 109 19 optimum optimum ADJ taxlaw-2794 109 20 income income NOUN taxlaw-2794 109 21 taxation taxation NOUN taxlaw-2794 109 22 , , PUNCT taxlaw-2794 109 23 38 38 NUM taxlaw-2794 109 24 rev rev X taxlaw-2794 109 25 . . PROPN taxlaw-2794 109 26 econ econ PROPN taxlaw-2794 109 27 . . PUNCT taxlaw-2794 109 28 stud stud PROPN taxlaw-2794 109 29 . . PUNCT taxlaw-2794 110 1 175 175 NUM taxlaw-2794 110 2 ( ( PUNCT taxlaw-2794 110 3 1971 1971 NUM taxlaw-2794 110 4 ) ) PUNCT taxlaw-2794 110 5 . . PUNCT taxlaw-2794 111 1 as as SCONJ taxlaw-2794 111 2 later later ADV taxlaw-2794 111 3 scholars scholar NOUN taxlaw-2794 111 4 have have AUX taxlaw-2794 111 5 noted note VERB taxlaw-2794 111 6 , , PUNCT taxlaw-2794 111 7 mirrlees mirrlee NOUN taxlaw-2794 111 8 made make VERB taxlaw-2794 111 9 the the DET taxlaw-2794 111 10 surprising surprising ADJ taxlaw-2794 111 11 “ " PUNCT taxlaw-2794 111 12 discovery discovery NOUN taxlaw-2794 111 13 . . PUNCT taxlaw-2794 111 14 . . PUNCT taxlaw-2794 111 15 . . PUNCT taxlaw-2794 112 1 that that PRON taxlaw-2794 112 2 , , PUNCT taxlaw-2794 112 3 at at ADP taxlaw-2794 112 4 least least ADJ taxlaw-2794 112 5 in in ADP taxlaw-2794 112 6 the the DET taxlaw-2794 112 7 cases case NOUN taxlaw-2794 112 8 he he PRON taxlaw-2794 112 9 considered consider VERB taxlaw-2794 112 10 , , PUNCT taxlaw-2794 112 11 the the DET taxlaw-2794 112 12 optimal optimal ADJ taxlaw-2794 112 13 non non ADJ taxlaw-2794 112 14 - - ADJ taxlaw-2794 112 15 linear linear ADJ taxlaw-2794 112 16 tax tax NOUN taxlaw-2794 112 17 structure structure NOUN taxlaw-2794 112 18 was be AUX taxlaw-2794 112 19 approximately approximately ADV taxlaw-2794 112 20 linear linear ADJ taxlaw-2794 112 21 ! ! PUNCT taxlaw-2794 112 22 ” " PUNCT taxlaw-2794 113 1 joel joel PROPN taxlaw-2794 113 2 2010 2010 NUM taxlaw-2794 113 3 ] ] PUNCT taxlaw-2794 113 4 complex complex ADJ taxlaw-2794 113 5 tax tax NOUN taxlaw-2794 113 6 legislation legislation NOUN taxlaw-2794 113 7 in in ADP taxlaw-2794 113 8 the the DET taxlaw-2794 113 9 turbotax turbotax NOUN taxlaw-2794 113 10 era era NOUN taxlaw-2794 113 11 97 97 NUM taxlaw-2794 113 12 the the DET taxlaw-2794 113 13 negative negative ADJ taxlaw-2794 113 14 effects effect NOUN taxlaw-2794 113 15 of of ADP taxlaw-2794 113 16 continuously continuously ADV taxlaw-2794 113 17 varying vary VERB taxlaw-2794 113 18 rates rate NOUN taxlaw-2794 113 19 , , PUNCT taxlaw-2794 113 20 in in ADP taxlaw-2794 113 21 terms term NOUN taxlaw-2794 113 22 of of ADP taxlaw-2794 113 23 taxpayer taxpayer NOUN taxlaw-2794 113 24 confusion confusion NOUN taxlaw-2794 113 25 and and CCONJ taxlaw-2794 113 26 incomprehension incomprehension NOUN taxlaw-2794 113 27 , , PUNCT taxlaw-2794 113 28 and and CCONJ taxlaw-2794 113 29 in in ADP taxlaw-2794 113 30 terms term NOUN taxlaw-2794 113 31 of of ADP taxlaw-2794 113 32 frustration frustration NOUN taxlaw-2794 113 33 of of ADP taxlaw-2794 113 34 tax tax NOUN taxlaw-2794 113 35 planning planning NOUN taxlaw-2794 113 36 ( ( PUNCT taxlaw-2794 113 37 which which PRON taxlaw-2794 113 38 requires require VERB taxlaw-2794 113 39 knowledge knowledge NOUN taxlaw-2794 113 40 of of ADP taxlaw-2794 113 41 one one NUM taxlaw-2794 113 42 ’s ’s PART taxlaw-2794 113 43 marginal marginal ADJ taxlaw-2794 113 44 tax tax NOUN taxlaw-2794 113 45 rate rate NOUN taxlaw-2794 113 46 or or CCONJ taxlaw-2794 113 47 rates rate NOUN taxlaw-2794 113 48 ) ) PUNCT taxlaw-2794 113 49 . . PUNCT taxlaw-2794 114 1 once once ADV taxlaw-2794 114 2 the the DET taxlaw-2794 114 3 negative negative ADJ taxlaw-2794 114 4 effects effect NOUN taxlaw-2794 114 5 were be AUX taxlaw-2794 114 6 factored factor VERB taxlaw-2794 114 7 in in ADP taxlaw-2794 114 8 , , PUNCT taxlaw-2794 114 9 the the DET taxlaw-2794 114 10 detriments detriment NOUN taxlaw-2794 114 11 of of ADP taxlaw-2794 114 12 continuously continuously ADV taxlaw-2794 114 13 varying vary VERB taxlaw-2794 114 14 rates rate NOUN taxlaw-2794 114 15 would would AUX taxlaw-2794 114 16 probably probably ADV taxlaw-2794 114 17 outweigh outweigh VERB taxlaw-2794 114 18 the the DET taxlaw-2794 114 19 benefits benefit NOUN taxlaw-2794 114 20 , , PUNCT taxlaw-2794 114 21 even even ADV taxlaw-2794 114 22 with with ADP taxlaw-2794 114 23 return return NOUN taxlaw-2794 114 24 preparation preparation NOUN taxlaw-2794 114 25 software software NOUN taxlaw-2794 114 26 doing do VERB taxlaw-2794 114 27 all all DET taxlaw-2794 114 28 the the DET taxlaw-2794 114 29 computational computational ADJ taxlaw-2794 114 30 heavy heavy ADJ taxlaw-2794 114 31 lifting lifting NOUN taxlaw-2794 114 32 . . PUNCT taxlaw-2794 115 1 one one NUM taxlaw-2794 115 2 prominent prominent ADJ taxlaw-2794 115 3 optimal optimal ADJ taxlaw-2794 115 4 tax tax NOUN taxlaw-2794 115 5 study study NOUN taxlaw-2794 115 6 , , PUNCT taxlaw-2794 115 7 concerning concern VERB taxlaw-2794 115 8 the the DET taxlaw-2794 115 9 relative relative ADJ taxlaw-2794 115 10 merits merit NOUN taxlaw-2794 115 11 of of ADP taxlaw-2794 115 12 a a DET taxlaw-2794 115 13 flat flat ADJ taxlaw-2794 115 14 tax tax NOUN taxlaw-2794 115 15 and and CCONJ taxlaw-2794 115 16 a a DET taxlaw-2794 115 17 two two NUM taxlaw-2794 115 18 - - PUNCT taxlaw-2794 115 19 bracket bracket NOUN taxlaw-2794 115 20 system system NOUN taxlaw-2794 115 21 concluded conclude VERB taxlaw-2794 115 22 , , PUNCT taxlaw-2794 115 23 “ " PUNCT taxlaw-2794 115 24 [ [ X taxlaw-2794 115 25 t]he t]he X taxlaw-2794 115 26 benefits benefit NOUN taxlaw-2794 115 27 of of ADP taxlaw-2794 115 28 allowing allow VERB taxlaw-2794 115 29 two two NUM taxlaw-2794 115 30 brackets bracket NOUN taxlaw-2794 115 31 rather rather ADV taxlaw-2794 115 32 than than ADP taxlaw-2794 115 33 one one NUM taxlaw-2794 115 34 are be AUX taxlaw-2794 115 35 very very ADV taxlaw-2794 115 36 sensitive sensitive ADJ taxlaw-2794 115 37 to to ADP taxlaw-2794 115 38 the the DET taxlaw-2794 115 39 parameterization parameterization NOUN taxlaw-2794 115 40 of of ADP taxlaw-2794 115 41 the the DET taxlaw-2794 115 42 problem problem NOUN taxlaw-2794 115 43 and and CCONJ taxlaw-2794 115 44 may may AUX taxlaw-2794 115 45 or or CCONJ taxlaw-2794 115 46 may may AUX taxlaw-2794 115 47 not not PART taxlaw-2794 115 48 be be AUX taxlaw-2794 115 49 sufficient sufficient ADJ taxlaw-2794 115 50 to to PART taxlaw-2794 115 51 justify justify VERB taxlaw-2794 115 52 the the DET taxlaw-2794 115 53 additional additional ADJ taxlaw-2794 115 54 administrative administrative ADJ taxlaw-2794 115 55 cost cost NOUN taxlaw-2794 115 56 . . PUNCT taxlaw-2794 116 1 ”19 ”19 NOUN taxlaw-2794 116 2 if if SCONJ taxlaw-2794 116 3 the the DET taxlaw-2794 116 4 optimal optimal ADJ taxlaw-2794 116 5 tax tax NOUN taxlaw-2794 116 6 benefits benefit NOUN taxlaw-2794 116 7 of of ADP taxlaw-2794 116 8 something something PRON taxlaw-2794 116 9 as as ADV taxlaw-2794 116 10 simple simple ADJ taxlaw-2794 116 11 as as ADP taxlaw-2794 116 12 a a DET taxlaw-2794 116 13 two two NUM taxlaw-2794 116 14 - - PUNCT taxlaw-2794 116 15 bracket bracket NOUN taxlaw-2794 116 16 system system NOUN taxlaw-2794 116 17 may may AUX taxlaw-2794 116 18 not not PART taxlaw-2794 116 19 be be AUX taxlaw-2794 116 20 worth worth ADJ taxlaw-2794 116 21 the the DET taxlaw-2794 116 22 trouble trouble NOUN taxlaw-2794 116 23 caused cause VERB taxlaw-2794 116 24 by by ADP taxlaw-2794 116 25 the the DET taxlaw-2794 116 26 introduction introduction NOUN taxlaw-2794 116 27 of of ADP taxlaw-2794 116 28 the the DET taxlaw-2794 116 29 second second ADJ taxlaw-2794 116 30 bracket bracket NOUN taxlaw-2794 116 31 , , PUNCT taxlaw-2794 116 32 it it PRON taxlaw-2794 116 33 is be AUX taxlaw-2794 116 34 not not PART taxlaw-2794 116 35 likely likely ADJ taxlaw-2794 116 36 that that SCONJ taxlaw-2794 116 37 the the DET taxlaw-2794 116 38 optimal optimal ADJ taxlaw-2794 116 39 tax tax NOUN taxlaw-2794 116 40 benefits benefit NOUN taxlaw-2794 116 41 of of ADP taxlaw-2794 116 42 continuously continuously ADV taxlaw-2794 116 43 varying vary VERB taxlaw-2794 116 44 rates rate NOUN taxlaw-2794 116 45 would would AUX taxlaw-2794 116 46 be be AUX taxlaw-2794 116 47 sufficient sufficient ADJ taxlaw-2794 116 48 compensation compensation NOUN taxlaw-2794 116 49 for for ADP taxlaw-2794 116 50 the the DET taxlaw-2794 116 51 inevitable inevitable ADJ taxlaw-2794 116 52 incomprehension incomprehension NOUN taxlaw-2794 116 53 and and CCONJ taxlaw-2794 116 54 interference interference NOUN taxlaw-2794 116 55 with with ADP taxlaw-2794 116 56 tax tax NOUN taxlaw-2794 116 57 planning planning NOUN taxlaw-2794 116 58 . . PUNCT taxlaw-2794 117 1 many many ADJ taxlaw-2794 117 2 taxpayers taxpayer NOUN taxlaw-2794 117 3 would would AUX taxlaw-2794 117 4 not not PART taxlaw-2794 117 5 understand understand VERB taxlaw-2794 117 6 either either CCONJ taxlaw-2794 117 7 the the DET taxlaw-2794 117 8 policy policy NOUN taxlaw-2794 117 9 justification justification NOUN taxlaw-2794 117 10 for for ADP taxlaw-2794 117 11 or or CCONJ taxlaw-2794 117 12 the the DET taxlaw-2794 117 13 mechanical mechanical ADJ taxlaw-2794 117 14 operation operation NOUN taxlaw-2794 117 15 of of ADP taxlaw-2794 117 16 continuously continuously ADV taxlaw-2794 117 17 varying vary VERB taxlaw-2794 117 18 rates rate NOUN taxlaw-2794 117 19 , , PUNCT taxlaw-2794 117 20 and and CCONJ taxlaw-2794 117 21 even even ADV taxlaw-2794 117 22 taxpayers taxpayer NOUN taxlaw-2794 117 23 who who PRON taxlaw-2794 117 24 did do AUX taxlaw-2794 117 25 understand understand VERB taxlaw-2794 117 26 the the DET taxlaw-2794 117 27 rate rate NOUN taxlaw-2794 117 28 structure structure NOUN taxlaw-2794 117 29 in in ADP taxlaw-2794 117 30 theory theory NOUN taxlaw-2794 117 31 would would AUX taxlaw-2794 117 32 be be AUX taxlaw-2794 117 33 unable unable ADJ taxlaw-2794 117 34 to to PART taxlaw-2794 117 35 determine determine VERB taxlaw-2794 117 36 their their PRON taxlaw-2794 117 37 effective effective ADJ taxlaw-2794 117 38 marginal marginal ADJ taxlaw-2794 117 39 tax tax NOUN taxlaw-2794 117 40 rate(s rate(s NOUN taxlaw-2794 117 41 ) ) PUNCT taxlaw-2794 117 42 for for ADP taxlaw-2794 117 43 planning planning NOUN taxlaw-2794 117 44 purposes purpose NOUN taxlaw-2794 117 45 . . PUNCT taxlaw-2794 118 1 for for ADP taxlaw-2794 118 2 another another DET taxlaw-2794 118 3 example example NOUN taxlaw-2794 118 4 of of ADP taxlaw-2794 118 5 a a DET taxlaw-2794 118 6 tax tax NOUN taxlaw-2794 118 7 policy policy NOUN taxlaw-2794 118 8 , , PUNCT taxlaw-2794 118 9 the the DET taxlaw-2794 118 10 realization realization NOUN taxlaw-2794 118 11 of of ADP taxlaw-2794 118 12 which which PRON taxlaw-2794 118 13 might might AUX taxlaw-2794 118 14 be be AUX taxlaw-2794 118 15 promoted promote VERB taxlaw-2794 118 16 by by ADP taxlaw-2794 118 17 the the DET taxlaw-2794 118 18 spread spread NOUN taxlaw-2794 118 19 of of ADP taxlaw-2794 118 20 return return NOUN taxlaw-2794 118 21 preparation preparation NOUN taxlaw-2794 118 22 software software NOUN taxlaw-2794 118 23 , , PUNCT taxlaw-2794 118 24 consider consider VERB taxlaw-2794 118 25 proposals proposal NOUN taxlaw-2794 118 26 to to PART taxlaw-2794 118 27 eliminate eliminate VERB taxlaw-2794 118 28 income income NOUN taxlaw-2794 118 29 tax tax NOUN taxlaw-2794 118 30 marriage marriage NOUN taxlaw-2794 118 31 penalties penalty NOUN taxlaw-2794 118 32 on on ADP taxlaw-2794 118 33 two two NUM taxlaw-2794 118 34 - - PUNCT taxlaw-2794 118 35 earner earner NOUN taxlaw-2794 118 36 couples couple NOUN taxlaw-2794 118 37 by by ADP taxlaw-2794 118 38 allowing allow VERB taxlaw-2794 118 39 spouses spouse NOUN taxlaw-2794 118 40 to to PART taxlaw-2794 118 41 file file VERB taxlaw-2794 118 42 separate separate ADJ taxlaw-2794 118 43 returns return NOUN taxlaw-2794 118 44 ( ( PUNCT taxlaw-2794 118 45 using use VERB taxlaw-2794 118 46 the the DET taxlaw-2794 118 47 section section NOUN taxlaw-2794 118 48 1(c 1(c NUM taxlaw-2794 118 49 ) ) PUNCT taxlaw-2794 118 50 rates rate NOUN taxlaw-2794 118 51 applicable applicable ADJ taxlaw-2794 118 52 to to ADP taxlaw-2794 118 53 single single ADJ taxlaw-2794 118 54 persons person NOUN taxlaw-2794 118 55 , , PUNCT taxlaw-2794 118 56 rather rather ADV taxlaw-2794 118 57 than than ADP taxlaw-2794 118 58 the the DET taxlaw-2794 118 59 unfavorable unfavorable ADJ taxlaw-2794 118 60 section section NOUN taxlaw-2794 118 61 1(d 1(d NUM taxlaw-2794 118 62 ) ) PUNCT taxlaw-2794 118 63 rates rate NOUN taxlaw-2794 118 64 currently currently ADV taxlaw-2794 118 65 applicable applicable ADJ taxlaw-2794 118 66 to to ADP taxlaw-2794 118 67 married marry VERB taxlaw-2794 118 68 persons person NOUN taxlaw-2794 118 69 filing file VERB taxlaw-2794 118 70 separate separate ADJ taxlaw-2794 118 71 returns return NOUN taxlaw-2794 118 72 ) ) PUNCT taxlaw-2794 118 73 if if SCONJ taxlaw-2794 118 74 their their PRON taxlaw-2794 118 75 combined combine VERB taxlaw-2794 118 76 separate separate ADJ taxlaw-2794 118 77 return return NOUN taxlaw-2794 118 78 liabilities liability NOUN taxlaw-2794 118 79 are be AUX taxlaw-2794 118 80 less less ADJ taxlaw-2794 118 81 than than ADP taxlaw-2794 118 82 their their PRON taxlaw-2794 118 83 joint joint ADJ taxlaw-2794 118 84 return return NOUN taxlaw-2794 118 85 liability liability NOUN taxlaw-2794 118 86 . . PUNCT taxlaw-2794 119 1 a a DET taxlaw-2794 119 2 bill bill NOUN taxlaw-2794 119 3 permitting permit VERB taxlaw-2794 119 4 optional optional ADJ taxlaw-2794 119 5 separate separate ADJ taxlaw-2794 119 6 filing filing NOUN taxlaw-2794 119 7 passed pass VERB taxlaw-2794 119 8 the the DET taxlaw-2794 119 9 senate senate PROPN taxlaw-2794 119 10 in in ADP taxlaw-2794 119 11 1999 1999 NUM taxlaw-2794 119 12 , , PUNCT taxlaw-2794 119 13 but but CCONJ taxlaw-2794 119 14 never never ADV taxlaw-2794 119 15 became become VERB taxlaw-2794 119 16 law.20 law.20 ADJ taxlaw-2794 119 17 in in ADP taxlaw-2794 119 18 an an DET taxlaw-2794 119 19 era era NOUN taxlaw-2794 119 20 of of ADP taxlaw-2794 119 21 pencil pencil NOUN taxlaw-2794 119 22 - - PUNCT taxlaw-2794 119 23 and and CCONJ taxlaw-2794 119 24 - - PUNCT taxlaw-2794 119 25 paper paper NOUN taxlaw-2794 119 26 tax tax NOUN taxlaw-2794 119 27 return return NOUN taxlaw-2794 119 28 preparation preparation NOUN taxlaw-2794 119 29 , , PUNCT taxlaw-2794 119 30 it it PRON taxlaw-2794 119 31 would would AUX taxlaw-2794 119 32 have have AUX taxlaw-2794 119 33 been be AUX taxlaw-2794 119 34 a a DET taxlaw-2794 119 35 serious serious ADJ taxlaw-2794 119 36 objection objection NOUN taxlaw-2794 119 37 to to PART taxlaw-2794 119 38 optional optional VERB taxlaw-2794 119 39 separate separate ADJ taxlaw-2794 119 40 filing filing NOUN taxlaw-2794 119 41 that that SCONJ taxlaw-2794 119 42 it it PRON taxlaw-2794 119 43 requires require VERB taxlaw-2794 119 44 a a DET taxlaw-2794 119 45 couple couple NOUN taxlaw-2794 119 46 to to PART taxlaw-2794 119 47 prepare prepare VERB taxlaw-2794 119 48 three three NUM taxlaw-2794 119 49 tentative tentative ADJ taxlaw-2794 119 50 returns return NOUN taxlaw-2794 119 51 — — PUNCT taxlaw-2794 119 52 one one NUM taxlaw-2794 119 53 joint joint NOUN taxlaw-2794 119 54 and and CCONJ taxlaw-2794 119 55 two two NUM taxlaw-2794 119 56 separate separate ADJ taxlaw-2794 119 57 — — PUNCT taxlaw-2794 119 58 in in ADP taxlaw-2794 119 59 order order NOUN taxlaw-2794 119 60 to to PART taxlaw-2794 119 61 determine determine VERB taxlaw-2794 119 62 whether whether SCONJ taxlaw-2794 119 63 joint joint ADJ taxlaw-2794 119 64 filing filing NOUN taxlaw-2794 119 65 or or CCONJ taxlaw-2794 119 66 separate separate ADJ taxlaw-2794 119 67 filing filing NOUN taxlaw-2794 119 68 produces produce VERB taxlaw-2794 119 69 the the DET taxlaw-2794 119 70 lower low ADJ taxlaw-2794 119 71 tax tax NOUN taxlaw-2794 119 72 liability liability NOUN taxlaw-2794 119 73 . . PUNCT taxlaw-2794 120 1 with with ADP taxlaw-2794 120 2 taxpayers taxpayer NOUN taxlaw-2794 120 3 in in ADP taxlaw-2794 120 4 1999 1999 NUM taxlaw-2794 120 5 in in ADP taxlaw-2794 120 6 the the DET taxlaw-2794 120 7 midst midst NOUN taxlaw-2794 120 8 of of ADP taxlaw-2794 120 9 the the DET taxlaw-2794 120 10 transition transition NOUN taxlaw-2794 120 11 from from ADP taxlaw-2794 120 12 pencils pencil NOUN taxlaw-2794 120 13 to to ADP taxlaw-2794 120 14 software software NOUN taxlaw-2794 120 15 , , PUNCT taxlaw-2794 120 16 this this DET taxlaw-2794 120 17 objection objection NOUN taxlaw-2794 120 18 still still ADV taxlaw-2794 120 19 had have VERB taxlaw-2794 120 20 some some DET taxlaw-2794 120 21 force force NOUN taxlaw-2794 120 22 . . PUNCT taxlaw-2794 121 1 it it PRON taxlaw-2794 121 2 would would AUX taxlaw-2794 121 3 , , PUNCT taxlaw-2794 121 4 however however ADV taxlaw-2794 121 5 , , PUNCT taxlaw-2794 121 6 have have VERB taxlaw-2794 121 7 almost almost ADV taxlaw-2794 121 8 no no PRON taxlaw-2794 121 9 force force NOUN taxlaw-2794 121 10 today today NOUN taxlaw-2794 121 11 . . PUNCT taxlaw-2794 122 1 if if SCONJ taxlaw-2794 122 2 one one NUM taxlaw-2794 122 3 believed believe VERB taxlaw-2794 122 4 in in ADP taxlaw-2794 122 5 1999 1999 NUM taxlaw-2794 122 6 that that PRON taxlaw-2794 122 7 optional optional ADJ taxlaw-2794 122 8 separate separate ADJ taxlaw-2794 122 9 filing filing NOUN taxlaw-2794 122 10 would would AUX taxlaw-2794 122 11 be be AUX taxlaw-2794 122 12 good good ADJ taxlaw-2794 122 13 tax tax NOUN taxlaw-2794 122 14 policy policy NOUN taxlaw-2794 122 15 , , PUNCT taxlaw-2794 122 16 but but CCONJ taxlaw-2794 122 17 for for ADP taxlaw-2794 122 18 the the DET taxlaw-2794 122 19 need need NOUN taxlaw-2794 122 20 to to PART taxlaw-2794 122 21 prepare prepare VERB taxlaw-2794 122 22 three three NUM taxlaw-2794 122 23 tentative tentative ADJ taxlaw-2794 122 24 returns return NOUN taxlaw-2794 122 25 , , PUNCT taxlaw-2794 122 26 then then ADV taxlaw-2794 122 27 in in ADP taxlaw-2794 122 28 2009 2009 NUM taxlaw-2794 122 29 one one NUM taxlaw-2794 122 30 should should AUX taxlaw-2794 122 31 whole whole ADV taxlaw-2794 122 32 - - PUNCT taxlaw-2794 122 33 heartedly heartedly ADV taxlaw-2794 122 34 support support VERB taxlaw-2794 122 35 optional optional ADJ taxlaw-2794 122 36 separate separate ADJ taxlaw-2794 122 37 filing filing NOUN taxlaw-2794 122 38 . . PUNCT taxlaw-2794 123 1 preparing prepare VERB taxlaw-2794 123 2 and and CCONJ taxlaw-2794 123 3 comparing compare VERB taxlaw-2794 123 4 three three NUM taxlaw-2794 123 5 tentative tentative ADJ taxlaw-2794 123 6 returns return NOUN taxlaw-2794 123 7 is be AUX taxlaw-2794 123 8 no no DET taxlaw-2794 123 9 challenge challenge NOUN taxlaw-2794 123 10 for for ADP taxlaw-2794 123 11 software software NOUN taxlaw-2794 123 12 . . PUNCT taxlaw-2794 124 1 slemrod slemrod NOUN taxlaw-2794 124 2 , , PUNCT taxlaw-2794 124 3 shlomo shlomo PROPN taxlaw-2794 124 4 yitzhaki yitzhaki NOUN taxlaw-2794 124 5 , , PUNCT taxlaw-2794 124 6 joram joram PROPN taxlaw-2794 124 7 mayshear mayshear NOUN taxlaw-2794 124 8 , , PUNCT taxlaw-2794 124 9 & & CCONJ taxlaw-2794 124 10 michael michael PROPN taxlaw-2794 124 11 lundholm lundholm PROPN taxlaw-2794 124 12 , , PUNCT taxlaw-2794 124 13 the the DET taxlaw-2794 124 14 optimal optimal ADJ taxlaw-2794 124 15 twobracket twobracket NOUN taxlaw-2794 124 16 linear linear PROPN taxlaw-2794 124 17 income income NOUN taxlaw-2794 124 18 tax tax NOUN taxlaw-2794 124 19 , , PUNCT taxlaw-2794 124 20 53 53 NUM taxlaw-2794 124 21 j. j. PROPN taxlaw-2794 124 22 pub pub PROPN taxlaw-2794 124 23 . . PUNCT taxlaw-2794 125 1 econ econ PROPN taxlaw-2794 125 2 . . PUNCT taxlaw-2794 126 1 269 269 NUM taxlaw-2794 126 2 , , PUNCT taxlaw-2794 126 3 270 270 NUM taxlaw-2794 126 4 ( ( PUNCT taxlaw-2794 126 5 1994 1994 NUM taxlaw-2794 126 6 ) ) PUNCT taxlaw-2794 126 7 . . PUNCT taxlaw-2794 127 1 19 19 NUM taxlaw-2794 127 2 . . PUNCT taxlaw-2794 127 3 slemrod slemrod NOUN taxlaw-2794 127 4 et et PROPN taxlaw-2794 127 5 al al PROPN taxlaw-2794 127 6 . . PROPN taxlaw-2794 127 7 , , PUNCT taxlaw-2794 127 8 supra supra PROPN taxlaw-2794 127 9 note note PROPN taxlaw-2794 127 10 18 18 NUM taxlaw-2794 127 11 , , PUNCT taxlaw-2794 127 12 at at ADP taxlaw-2794 127 13 285 285 NUM taxlaw-2794 127 14 . . PUNCT taxlaw-2794 127 15 20 20 NUM taxlaw-2794 127 16 . . PUNCT taxlaw-2794 128 1 taxpayer taxpayer PROPN taxlaw-2794 128 2 refund refund PROPN taxlaw-2794 128 3 act act PROPN taxlaw-2794 128 4 of of ADP taxlaw-2794 128 5 1999 1999 NUM taxlaw-2794 128 6 , , PUNCT taxlaw-2794 128 7 s. s. PROPN taxlaw-2794 128 8 1429 1429 NUM taxlaw-2794 128 9 , , PUNCT taxlaw-2794 128 10 106th 106th ADJ taxlaw-2794 128 11 cong cong NOUN taxlaw-2794 128 12 . . PUNCT taxlaw-2794 128 13 , , PUNCT taxlaw-2794 128 14 § § PROPN taxlaw-2794 128 15 201 201 NUM taxlaw-2794 128 16 . . PUNCT taxlaw-2794 129 1 98 98 NUM taxlaw-2794 129 2 columbia columbia PROPN taxlaw-2794 129 3 journal journal PROPN taxlaw-2794 129 4 of of ADP taxlaw-2794 129 5 tax tax NOUN taxlaw-2794 129 6 law law NOUN taxlaw-2794 130 1 [ [ X taxlaw-2794 130 2 vol vol NOUN taxlaw-2794 130 3 . . PUNCT taxlaw-2794 131 1 1:91 1:91 NUM taxlaw-2794 131 2 unfortunately unfortunately ADV taxlaw-2794 131 3 , , PUNCT taxlaw-2794 131 4 the the DET taxlaw-2794 131 5 case case NOUN taxlaw-2794 131 6 for for ADP taxlaw-2794 131 7 optional optional ADJ taxlaw-2794 131 8 separate separate ADJ taxlaw-2794 131 9 filing filing NOUN taxlaw-2794 131 10 is be AUX taxlaw-2794 131 11 weak weak ADJ taxlaw-2794 131 12 , , PUNCT taxlaw-2794 131 13 even even ADV taxlaw-2794 131 14 in in ADP taxlaw-2794 131 15 2009 2009 NUM taxlaw-2794 131 16 . . PUNCT taxlaw-2794 132 1 for for ADP taxlaw-2794 132 2 one one NUM taxlaw-2794 132 3 thing thing NOUN taxlaw-2794 132 4 , , PUNCT taxlaw-2794 132 5 optional optional ADJ taxlaw-2794 132 6 separate separate ADJ taxlaw-2794 132 7 filing filing NOUN taxlaw-2794 132 8 not not PART taxlaw-2794 132 9 only only ADV taxlaw-2794 132 10 introduces introduce VERB taxlaw-2794 132 11 the the DET taxlaw-2794 132 12 computational computational ADJ taxlaw-2794 132 13 complexity complexity NOUN taxlaw-2794 132 14 of of ADP taxlaw-2794 132 15 tentative tentative ADJ taxlaw-2794 132 16 returns return NOUN taxlaw-2794 132 17 , , PUNCT taxlaw-2794 132 18 it it PRON taxlaw-2794 132 19 also also ADV taxlaw-2794 132 20 introduces introduce VERB taxlaw-2794 132 21 the the DET taxlaw-2794 132 22 noncomputational noncomputational ADJ taxlaw-2794 132 23 complexity complexity NOUN taxlaw-2794 132 24 of of ADP taxlaw-2794 132 25 allocating allocate VERB taxlaw-2794 132 26 income income NOUN taxlaw-2794 132 27 , , PUNCT taxlaw-2794 132 28 deduction deduction NOUN taxlaw-2794 132 29 , , PUNCT taxlaw-2794 132 30 and and CCONJ taxlaw-2794 132 31 credit credit NOUN taxlaw-2794 132 32 items item NOUN taxlaw-2794 132 33 between between ADP taxlaw-2794 132 34 the the DET taxlaw-2794 132 35 spouses spouse NOUN taxlaw-2794 132 36 for for ADP taxlaw-2794 132 37 purposes purpose NOUN taxlaw-2794 132 38 of of ADP taxlaw-2794 132 39 the the DET taxlaw-2794 132 40 separate separate ADJ taxlaw-2794 132 41 returns return NOUN taxlaw-2794 132 42 . . PUNCT taxlaw-2794 133 1 software software NOUN taxlaw-2794 133 2 offers offer VERB taxlaw-2794 133 3 no no DET taxlaw-2794 133 4 assistance assistance NOUN taxlaw-2794 133 5 in in ADP taxlaw-2794 133 6 dealing deal VERB taxlaw-2794 133 7 with with ADP taxlaw-2794 133 8 complexity complexity NOUN taxlaw-2794 133 9 of of ADP taxlaw-2794 133 10 this this DET taxlaw-2794 133 11 sort sort NOUN taxlaw-2794 133 12 . . PUNCT taxlaw-2794 134 1 more more ADV taxlaw-2794 134 2 fundamentally fundamentally ADV taxlaw-2794 134 3 , , PUNCT taxlaw-2794 134 4 there there PRON taxlaw-2794 134 5 is be VERB taxlaw-2794 134 6 a a DET taxlaw-2794 134 7 powerful powerful ADJ taxlaw-2794 134 8 argument argument NOUN taxlaw-2794 134 9 that that SCONJ taxlaw-2794 134 10 optional optional ADJ taxlaw-2794 134 11 separate separate ADJ taxlaw-2794 134 12 filing filing NOUN taxlaw-2794 134 13 would would AUX taxlaw-2794 134 14 be be AUX taxlaw-2794 134 15 bad bad ADJ taxlaw-2794 134 16 tax tax NOUN taxlaw-2794 134 17 policy policy NOUN taxlaw-2794 134 18 on on ADP taxlaw-2794 134 19 the the DET taxlaw-2794 134 20 merits merit NOUN taxlaw-2794 134 21 , , PUNCT taxlaw-2794 134 22 even even ADV taxlaw-2794 134 23 if if SCONJ taxlaw-2794 134 24 it it PRON taxlaw-2794 134 25 created create VERB taxlaw-2794 134 26 no no DET taxlaw-2794 134 27 complexity complexity NOUN taxlaw-2794 134 28 of of ADP taxlaw-2794 134 29 any any DET taxlaw-2794 134 30 kind kind NOUN taxlaw-2794 134 31 . . PUNCT taxlaw-2794 135 1 the the DET taxlaw-2794 135 2 objection objection NOUN taxlaw-2794 135 3 is be AUX taxlaw-2794 135 4 that that PRON taxlaw-2794 135 5 optional optional ADJ taxlaw-2794 135 6 separate separate ADJ taxlaw-2794 135 7 filing filing NOUN taxlaw-2794 135 8 is be AUX taxlaw-2794 135 9 philosophically philosophically ADV taxlaw-2794 135 10 incoherent.21 incoherent.21 PROPN taxlaw-2794 135 11 the the DET taxlaw-2794 135 12 standard standard ADJ taxlaw-2794 135 13 policy policy NOUN taxlaw-2794 135 14 justification justification NOUN taxlaw-2794 135 15 for for ADP taxlaw-2794 135 16 having have VERB taxlaw-2794 135 17 joint joint ADJ taxlaw-2794 135 18 returns return NOUN taxlaw-2794 135 19 at at ADP taxlaw-2794 135 20 all all ADV taxlaw-2794 135 21 — — PUNCT taxlaw-2794 135 22 rather rather ADV taxlaw-2794 135 23 than than ADP taxlaw-2794 135 24 simply simply ADV taxlaw-2794 135 25 requiring require VERB taxlaw-2794 135 26 all all DET taxlaw-2794 135 27 married married ADJ taxlaw-2794 135 28 persons person NOUN taxlaw-2794 135 29 to to PART taxlaw-2794 135 30 file file VERB taxlaw-2794 135 31 separate separate ADJ taxlaw-2794 135 32 returns return NOUN taxlaw-2794 135 33 under under ADP taxlaw-2794 135 34 the the DET taxlaw-2794 135 35 same same ADJ taxlaw-2794 135 36 rate rate NOUN taxlaw-2794 135 37 structure structure NOUN taxlaw-2794 135 38 applicable applicable ADJ taxlaw-2794 135 39 to to ADP taxlaw-2794 135 40 unmarried unmarried ADJ taxlaw-2794 135 41 persons person NOUN taxlaw-2794 135 42 — — PUNCT taxlaw-2794 135 43 is be AUX taxlaw-2794 135 44 that that SCONJ taxlaw-2794 135 45 married married ADJ taxlaw-2794 135 46 couples couple NOUN taxlaw-2794 135 47 function function VERB taxlaw-2794 135 48 as as ADP taxlaw-2794 135 49 economic economic ADJ taxlaw-2794 135 50 units unit NOUN taxlaw-2794 135 51 , , PUNCT taxlaw-2794 135 52 so so SCONJ taxlaw-2794 135 53 that that SCONJ taxlaw-2794 135 54 two two NUM taxlaw-2794 135 55 married married ADJ taxlaw-2794 135 56 couples couple NOUN taxlaw-2794 135 57 with with ADP taxlaw-2794 135 58 the the DET taxlaw-2794 135 59 same same ADJ taxlaw-2794 135 60 combined combine VERB taxlaw-2794 135 61 income income NOUN taxlaw-2794 135 62 should should AUX taxlaw-2794 135 63 have have VERB taxlaw-2794 135 64 the the DET taxlaw-2794 135 65 same same ADJ taxlaw-2794 135 66 tax tax NOUN taxlaw-2794 135 67 liability liability NOUN taxlaw-2794 135 68 regardless regardless ADV taxlaw-2794 135 69 of of ADP taxlaw-2794 135 70 the the DET taxlaw-2794 135 71 division division NOUN taxlaw-2794 135 72 of of ADP taxlaw-2794 135 73 the the DET taxlaw-2794 135 74 incomes income NOUN taxlaw-2794 135 75 between between ADP taxlaw-2794 135 76 the the DET taxlaw-2794 135 77 spouses spouse NOUN taxlaw-2794 135 78 in in ADP taxlaw-2794 135 79 each each DET taxlaw-2794 135 80 marriage marriage NOUN taxlaw-2794 135 81 . . PUNCT taxlaw-2794 136 1 but but CCONJ taxlaw-2794 136 2 consider consider VERB taxlaw-2794 136 3 two two NUM taxlaw-2794 136 4 equal equal ADJ taxlaw-2794 136 5 - - PUNCT taxlaw-2794 136 6 income income NOUN taxlaw-2794 136 7 couples couple NOUN taxlaw-2794 136 8 under under ADP taxlaw-2794 136 9 an an DET taxlaw-2794 136 10 optional optional ADJ taxlaw-2794 136 11 separate separate ADJ taxlaw-2794 136 12 filing filing NOUN taxlaw-2794 136 13 regime regime NOUN taxlaw-2794 136 14 . . PUNCT taxlaw-2794 137 1 in in ADP taxlaw-2794 137 2 one one NUM taxlaw-2794 137 3 marriage marriage NOUN taxlaw-2794 137 4 , , PUNCT taxlaw-2794 137 5 all all DET taxlaw-2794 137 6 the the DET taxlaw-2794 137 7 income income NOUN taxlaw-2794 137 8 is be AUX taxlaw-2794 137 9 earned earn VERB taxlaw-2794 137 10 by by ADP taxlaw-2794 137 11 one one NUM taxlaw-2794 137 12 spouse spouse NOUN taxlaw-2794 137 13 , , PUNCT taxlaw-2794 137 14 while while SCONJ taxlaw-2794 137 15 in in ADP taxlaw-2794 137 16 the the DET taxlaw-2794 137 17 other other ADJ taxlaw-2794 137 18 marriage marriage NOUN taxlaw-2794 137 19 half half DET taxlaw-2794 137 20 the the DET taxlaw-2794 137 21 income income NOUN taxlaw-2794 137 22 is be AUX taxlaw-2794 137 23 earned earn VERB taxlaw-2794 137 24 by by ADP taxlaw-2794 137 25 each each DET taxlaw-2794 137 26 spouse spouse NOUN taxlaw-2794 137 27 . . PUNCT taxlaw-2794 138 1 the the DET taxlaw-2794 138 2 former former ADJ taxlaw-2794 138 3 couple couple NOUN taxlaw-2794 138 4 will will AUX taxlaw-2794 138 5 file file VERB taxlaw-2794 138 6 a a DET taxlaw-2794 138 7 joint joint ADJ taxlaw-2794 138 8 return return NOUN taxlaw-2794 138 9 , , PUNCT taxlaw-2794 138 10 while while SCONJ taxlaw-2794 138 11 the the DET taxlaw-2794 138 12 latter latter ADJ taxlaw-2794 138 13 couple couple NOUN taxlaw-2794 138 14 will will AUX taxlaw-2794 138 15 file file VERB taxlaw-2794 138 16 two two NUM taxlaw-2794 138 17 separate separate ADJ taxlaw-2794 138 18 returns return NOUN taxlaw-2794 138 19 and and CCONJ taxlaw-2794 138 20 pay pay VERB taxlaw-2794 138 21 less less ADJ taxlaw-2794 138 22 tax tax NOUN taxlaw-2794 138 23 . . PUNCT taxlaw-2794 139 1 the the DET taxlaw-2794 139 2 purpose purpose NOUN taxlaw-2794 139 3 of of ADP taxlaw-2794 139 4 a a DET taxlaw-2794 139 5 joint joint ADJ taxlaw-2794 139 6 return return NOUN taxlaw-2794 139 7 system system NOUN taxlaw-2794 139 8 is be AUX taxlaw-2794 139 9 to to PART taxlaw-2794 139 10 impose impose VERB taxlaw-2794 139 11 equal equal ADJ taxlaw-2794 139 12 tax tax NOUN taxlaw-2794 139 13 on on ADP taxlaw-2794 139 14 equal equal ADJ taxlaw-2794 139 15 income income NOUN taxlaw-2794 139 16 couples couple NOUN taxlaw-2794 139 17 , , PUNCT taxlaw-2794 139 18 but but CCONJ taxlaw-2794 139 19 optional optional ADJ taxlaw-2794 139 20 separate separate ADJ taxlaw-2794 139 21 filing filing NOUN taxlaw-2794 139 22 fatally fatally ADV taxlaw-2794 139 23 undermines undermine VERB taxlaw-2794 139 24 that that DET taxlaw-2794 139 25 purpose purpose NOUN taxlaw-2794 139 26 . . PUNCT taxlaw-2794 140 1 to to PART taxlaw-2794 140 2 sum sum VERB taxlaw-2794 140 3 up up ADP taxlaw-2794 140 4 : : PUNCT taxlaw-2794 140 5 in in ADP taxlaw-2794 140 6 theory theory NOUN taxlaw-2794 140 7 , , PUNCT taxlaw-2794 140 8 the the DET taxlaw-2794 140 9 near near ADV taxlaw-2794 140 10 - - PUNCT taxlaw-2794 140 11 universal universal ADJ taxlaw-2794 140 12 use use NOUN taxlaw-2794 140 13 of of ADP taxlaw-2794 140 14 return return NOUN taxlaw-2794 140 15 preparation preparation NOUN taxlaw-2794 140 16 software software NOUN taxlaw-2794 140 17 might might AUX taxlaw-2794 140 18 facilitate facilitate VERB taxlaw-2794 140 19 the the DET taxlaw-2794 140 20 introduction introduction NOUN taxlaw-2794 140 21 of of ADP taxlaw-2794 140 22 desirable desirable ADJ taxlaw-2794 140 23 tax tax NOUN taxlaw-2794 140 24 rules rule NOUN taxlaw-2794 140 25 previously previously ADV taxlaw-2794 140 26 impeded impede VERB taxlaw-2794 140 27 by by ADP taxlaw-2794 140 28 computational computational ADJ taxlaw-2794 140 29 complexity complexity NOUN taxlaw-2794 140 30 . . PUNCT taxlaw-2794 141 1 it it PRON taxlaw-2794 141 2 is be AUX taxlaw-2794 141 3 extremely extremely ADV taxlaw-2794 141 4 difficult difficult ADJ taxlaw-2794 141 5 , , PUNCT taxlaw-2794 141 6 however however ADV taxlaw-2794 141 7 , , PUNCT taxlaw-2794 141 8 to to PART taxlaw-2794 141 9 identify identify VERB taxlaw-2794 141 10 even even ADV taxlaw-2794 141 11 one one NUM taxlaw-2794 141 12 compelling compelling ADJ taxlaw-2794 141 13 example example NOUN taxlaw-2794 141 14 of of ADP taxlaw-2794 141 15 such such DET taxlaw-2794 141 16 a a DET taxlaw-2794 141 17 rule rule NOUN taxlaw-2794 141 18 . . PUNCT taxlaw-2794 142 1 it it PRON taxlaw-2794 142 2 is be AUX taxlaw-2794 142 3 much much ADV taxlaw-2794 142 4 easier easy ADJ taxlaw-2794 142 5 to to PART taxlaw-2794 142 6 identify identify VERB taxlaw-2794 142 7 examples example NOUN taxlaw-2794 142 8 of of ADP taxlaw-2794 142 9 the the DET taxlaw-2794 142 10 opposite opposite ADJ taxlaw-2794 142 11 phenomenon phenomenon NOUN taxlaw-2794 142 12 — — PUNCT taxlaw-2794 142 13 bad bad ADJ taxlaw-2794 142 14 tax tax NOUN taxlaw-2794 142 15 policies policy NOUN taxlaw-2794 142 16 the the DET taxlaw-2794 142 17 introduction introduction NOUN taxlaw-2794 142 18 of of ADP taxlaw-2794 142 19 which which PRON taxlaw-2794 142 20 would would AUX taxlaw-2794 142 21 have have AUX taxlaw-2794 142 22 been be AUX taxlaw-2794 142 23 impeded impede VERB taxlaw-2794 142 24 by by ADP taxlaw-2794 142 25 computational computational ADJ taxlaw-2794 142 26 complexity complexity NOUN taxlaw-2794 142 27 in in ADP taxlaw-2794 142 28 the the DET taxlaw-2794 142 29 pencil pencil NOUN taxlaw-2794 142 30 - - PUNCT taxlaw-2794 142 31 and and CCONJ taxlaw-2794 142 32 - - PUNCT taxlaw-2794 142 33 paper paper NOUN taxlaw-2794 142 34 era era NOUN taxlaw-2794 142 35 , , PUNCT taxlaw-2794 142 36 but but CCONJ taxlaw-2794 142 37 which which PRON taxlaw-2794 142 38 survive survive VERB taxlaw-2794 142 39 and and CCONJ taxlaw-2794 142 40 flourish flourish VERB taxlaw-2794 142 41 in in ADP taxlaw-2794 142 42 the the DET taxlaw-2794 142 43 age age NOUN taxlaw-2794 142 44 of of ADP taxlaw-2794 142 45 turbotax turbotax NOUN taxlaw-2794 142 46 . . PUNCT taxlaw-2794 143 1 the the DET taxlaw-2794 143 2 next next ADJ taxlaw-2794 143 3 section section NOUN taxlaw-2794 143 4 of of ADP taxlaw-2794 143 5 this this DET taxlaw-2794 143 6 essay essay NOUN taxlaw-2794 143 7 considers consider VERB taxlaw-2794 143 8 this this DET taxlaw-2794 143 9 phenomenon phenomenon NOUN taxlaw-2794 143 10 . . PUNCT taxlaw-2794 144 1 iii iii X taxlaw-2794 144 2 . . PUNCT taxlaw-2794 145 1 the the DET taxlaw-2794 145 2 role role NOUN taxlaw-2794 145 3 of of ADP taxlaw-2794 145 4 software software NOUN taxlaw-2794 145 5 in in ADP taxlaw-2794 145 6 facilitating facilitate VERB taxlaw-2794 145 7 the the DET taxlaw-2794 145 8 enactment enactment NOUN taxlaw-2794 145 9 of of ADP taxlaw-2794 145 10 bad bad ADJ taxlaw-2794 145 11 tax tax NOUN taxlaw-2794 145 12 policies policy NOUN taxlaw-2794 145 13 under under ADP taxlaw-2794 145 14 current current ADJ taxlaw-2794 145 15 law law NOUN taxlaw-2794 145 16 , , PUNCT taxlaw-2794 145 17 the the DET taxlaw-2794 145 18 major major ADJ taxlaw-2794 145 19 sources source NOUN taxlaw-2794 145 20 of of ADP taxlaw-2794 145 21 computational computational ADJ taxlaw-2794 145 22 complexity complexity NOUN taxlaw-2794 145 23 impacting impact VERB taxlaw-2794 145 24 large large ADJ taxlaw-2794 145 25 numbers number NOUN taxlaw-2794 145 26 of of ADP taxlaw-2794 145 27 taxpayers taxpayer NOUN taxlaw-2794 145 28 are be AUX taxlaw-2794 145 29 the the DET taxlaw-2794 145 30 alternative alternative ADJ taxlaw-2794 145 31 minimum minimum ADJ taxlaw-2794 145 32 tax tax NOUN taxlaw-2794 145 33 ( ( PUNCT taxlaw-2794 145 34 amt amt PROPN taxlaw-2794 145 35 ) ) PUNCT taxlaw-2794 145 36 and and CCONJ taxlaw-2794 145 37 the the DET taxlaw-2794 145 38 phase phase NOUN taxlaw-2794 145 39 - - PUNCT taxlaw-2794 145 40 outs out NOUN taxlaw-2794 145 41 of of ADP taxlaw-2794 145 42 various various ADJ taxlaw-2794 145 43 deductions deduction NOUN taxlaw-2794 145 44 , , PUNCT taxlaw-2794 145 45 exclusions exclusion NOUN taxlaw-2794 145 46 and and CCONJ taxlaw-2794 145 47 credits credit NOUN taxlaw-2794 145 48 for for ADP taxlaw-2794 145 49 21 21 NUM taxlaw-2794 145 50 . . PUNCT taxlaw-2794 146 1 for for ADP taxlaw-2794 146 2 a a DET taxlaw-2794 146 3 fuller full ADJ taxlaw-2794 146 4 development development NOUN taxlaw-2794 146 5 of of ADP taxlaw-2794 146 6 the the DET taxlaw-2794 146 7 argument argument NOUN taxlaw-2794 146 8 against against ADP taxlaw-2794 146 9 optional optional ADJ taxlaw-2794 146 10 separate separate ADJ taxlaw-2794 146 11 filing filing NOUN taxlaw-2794 146 12 based base VERB taxlaw-2794 146 13 on on ADP taxlaw-2794 146 14 philosophical philosophical ADJ taxlaw-2794 146 15 incoherence incoherence NOUN taxlaw-2794 146 16 , , PUNCT taxlaw-2794 146 17 see see VERB taxlaw-2794 146 18 lawrence lawrence PROPN taxlaw-2794 146 19 zelenak zelenak PROPN taxlaw-2794 146 20 , , PUNCT taxlaw-2794 146 21 doing do VERB taxlaw-2794 146 22 something something PRON taxlaw-2794 146 23 about about ADP taxlaw-2794 146 24 marriage marriage NOUN taxlaw-2794 146 25 penalties penalty NOUN taxlaw-2794 146 26 : : PUNCT taxlaw-2794 146 27 a a DET taxlaw-2794 146 28 guide guide NOUN taxlaw-2794 146 29 for for ADP taxlaw-2794 146 30 the the DET taxlaw-2794 146 31 perplexed perplexed ADJ taxlaw-2794 146 32 , , PUNCT taxlaw-2794 146 33 54 54 NUM taxlaw-2794 146 34 tax tax NOUN taxlaw-2794 146 35 l. l. PROPN taxlaw-2794 146 36 rev rev PROPN taxlaw-2794 146 37 . . PROPN taxlaw-2794 146 38 1 1 NUM taxlaw-2794 146 39 , , PUNCT taxlaw-2794 146 40 17–19 17–19 NUM taxlaw-2794 146 41 ( ( PUNCT taxlaw-2794 146 42 2000 2000 NUM taxlaw-2794 146 43 ) ) PUNCT taxlaw-2794 146 44 . . PUNCT taxlaw-2794 147 1 2010 2010 NUM taxlaw-2794 147 2 ] ] PUNCT taxlaw-2794 147 3 complex complex ADJ taxlaw-2794 147 4 tax tax NOUN taxlaw-2794 147 5 legislation legislation NOUN taxlaw-2794 147 6 in in ADP taxlaw-2794 147 7 the the DET taxlaw-2794 147 8 turbotax turbotax NOUN taxlaw-2794 147 9 era era NOUN taxlaw-2794 147 10 99 99 NUM taxlaw-2794 147 11 taxpayers taxpayer NOUN taxlaw-2794 147 12 with with ADP taxlaw-2794 147 13 incomes income NOUN taxlaw-2794 147 14 above above ADP taxlaw-2794 147 15 the the DET taxlaw-2794 147 16 various various ADJ taxlaw-2794 147 17 phase phase NOUN taxlaw-2794 147 18 out out ADP taxlaw-2794 147 19 thresholds threshold NOUN taxlaw-2794 147 20 . . PUNCT taxlaw-2794 148 1 as as SCONJ taxlaw-2794 148 2 detailed detailed ADJ taxlaw-2794 148 3 below below ADV taxlaw-2794 148 4 , , PUNCT taxlaw-2794 148 5 the the DET taxlaw-2794 148 6 impact impact NOUN taxlaw-2794 148 7 of of ADP taxlaw-2794 148 8 both both CCONJ taxlaw-2794 148 9 the the DET taxlaw-2794 148 10 amt amt PROPN taxlaw-2794 148 11 and and CCONJ taxlaw-2794 148 12 of of ADP taxlaw-2794 148 13 phase phase NOUN taxlaw-2794 148 14 - - PUNCT taxlaw-2794 148 15 outs out NOUN taxlaw-2794 148 16 has have AUX taxlaw-2794 148 17 increased increase VERB taxlaw-2794 148 18 dramatically dramatically ADV taxlaw-2794 148 19 over over ADP taxlaw-2794 148 20 the the DET taxlaw-2794 148 21 same same ADJ taxlaw-2794 148 22 period period NOUN taxlaw-2794 148 23 that that PRON taxlaw-2794 148 24 software software NOUN taxlaw-2794 148 25 has have AUX taxlaw-2794 148 26 supplanted supplant VERB taxlaw-2794 148 27 the the DET taxlaw-2794 148 28 pencil pencil NOUN taxlaw-2794 148 29 as as ADP taxlaw-2794 148 30 the the DET taxlaw-2794 148 31 dominant dominant ADJ taxlaw-2794 148 32 return return NOUN taxlaw-2794 148 33 preparation preparation NOUN taxlaw-2794 148 34 tool tool NOUN taxlaw-2794 148 35 . . PUNCT taxlaw-2794 149 1 it it PRON taxlaw-2794 149 2 would would AUX taxlaw-2794 149 3 probably probably ADV taxlaw-2794 149 4 be be AUX taxlaw-2794 149 5 impossible impossible ADJ taxlaw-2794 149 6 to to PART taxlaw-2794 149 7 prove prove VERB taxlaw-2794 149 8 a a DET taxlaw-2794 149 9 direct direct ADJ taxlaw-2794 149 10 causal causal NOUN taxlaw-2794 149 11 connection connection NOUN taxlaw-2794 149 12 between between ADP taxlaw-2794 149 13 the the DET taxlaw-2794 149 14 ascendancy ascendancy NOUN taxlaw-2794 149 15 of of ADP taxlaw-2794 149 16 software software NOUN taxlaw-2794 149 17 and and CCONJ taxlaw-2794 149 18 the the DET taxlaw-2794 149 19 increasing increase VERB taxlaw-2794 149 20 computational computational ADJ taxlaw-2794 149 21 complexity complexity NOUN taxlaw-2794 149 22 of of ADP taxlaw-2794 149 23 the the DET taxlaw-2794 149 24 average average ADJ taxlaw-2794 149 25 tax tax NOUN taxlaw-2794 149 26 return return NOUN taxlaw-2794 149 27 . . PUNCT taxlaw-2794 150 1 indeed indeed ADV taxlaw-2794 150 2 , , PUNCT taxlaw-2794 150 3 a a DET taxlaw-2794 150 4 major major ADJ taxlaw-2794 150 5 theme theme NOUN taxlaw-2794 150 6 of of ADP taxlaw-2794 150 7 this this DET taxlaw-2794 150 8 essay essay NOUN taxlaw-2794 150 9 is be AUX taxlaw-2794 150 10 that that SCONJ taxlaw-2794 150 11 increasing increase VERB taxlaw-2794 150 12 complexity complexity NOUN taxlaw-2794 150 13 does do AUX taxlaw-2794 150 14 not not PART taxlaw-2794 150 15 inevitably inevitably ADV taxlaw-2794 150 16 follow follow VERB taxlaw-2794 150 17 from from ADP taxlaw-2794 150 18 the the DET taxlaw-2794 150 19 spread spread NOUN taxlaw-2794 150 20 of of ADP taxlaw-2794 150 21 software software NOUN taxlaw-2794 150 22 ; ; PUNCT taxlaw-2794 150 23 congress congress PROPN taxlaw-2794 150 24 can can AUX taxlaw-2794 150 25 and and CCONJ taxlaw-2794 150 26 should should AUX taxlaw-2794 150 27 replace replace VERB taxlaw-2794 150 28 the the DET taxlaw-2794 150 29 computational computational ADJ taxlaw-2794 150 30 complexity complexity NOUN taxlaw-2794 150 31 constraint constraint NOUN taxlaw-2794 150 32 on on ADP taxlaw-2794 150 33 tax tax NOUN taxlaw-2794 150 34 legislation legislation NOUN taxlaw-2794 150 35 with with ADP taxlaw-2794 150 36 selfrestraint selfrestraint NOUN taxlaw-2794 150 37 . . PUNCT taxlaw-2794 151 1 nevertheless nevertheless ADV taxlaw-2794 151 2 , , PUNCT taxlaw-2794 151 3 there there PRON taxlaw-2794 151 4 is be VERB taxlaw-2794 151 5 good good ADJ taxlaw-2794 151 6 reason reason NOUN taxlaw-2794 151 7 to to PART taxlaw-2794 151 8 suspect suspect VERB taxlaw-2794 151 9 that that SCONJ taxlaw-2794 151 10 it it PRON taxlaw-2794 151 11 is be AUX taxlaw-2794 151 12 no no DET taxlaw-2794 151 13 accident accident NOUN taxlaw-2794 151 14 that that SCONJ taxlaw-2794 151 15 the the DET taxlaw-2794 151 16 increase increase NOUN taxlaw-2794 151 17 in in ADP taxlaw-2794 151 18 tax tax NOUN taxlaw-2794 151 19 return return NOUN taxlaw-2794 151 20 complexity complexity NOUN taxlaw-2794 151 21 has have AUX taxlaw-2794 151 22 coincided coincide VERB taxlaw-2794 151 23 with with ADP taxlaw-2794 151 24 the the DET taxlaw-2794 151 25 triumph triumph NOUN taxlaw-2794 151 26 of of ADP taxlaw-2794 151 27 return return NOUN taxlaw-2794 151 28 preparation preparation NOUN taxlaw-2794 151 29 software.22 software.22 NOUN taxlaw-2794 151 30 this this DET taxlaw-2794 151 31 section section NOUN taxlaw-2794 151 32 begins begin VERB taxlaw-2794 151 33 by by ADP taxlaw-2794 151 34 examining examine VERB taxlaw-2794 151 35 the the DET taxlaw-2794 151 36 amt amt PROPN taxlaw-2794 151 37 , , PUNCT taxlaw-2794 151 38 and and CCONJ taxlaw-2794 151 39 then then ADV taxlaw-2794 151 40 turns turn VERB taxlaw-2794 151 41 to to ADP taxlaw-2794 151 42 phase phase NOUN taxlaw-2794 151 43 - - PUNCT taxlaw-2794 151 44 outs out NOUN taxlaw-2794 151 45 . . PUNCT taxlaw-2794 152 1 it it PRON taxlaw-2794 152 2 demonstrates demonstrate VERB taxlaw-2794 152 3 how how SCONJ taxlaw-2794 152 4 both both CCONJ taxlaw-2794 152 5 the the DET taxlaw-2794 152 6 amt amt NOUN taxlaw-2794 152 7 and and CCONJ taxlaw-2794 152 8 phase phase NOUN taxlaw-2794 152 9 outs out NOUN taxlaw-2794 152 10 have have AUX taxlaw-2794 152 11 expanded expand VERB taxlaw-2794 152 12 as as SCONJ taxlaw-2794 152 13 software software NOUN taxlaw-2794 152 14 usage usage NOUN taxlaw-2794 152 15 has have AUX taxlaw-2794 152 16 increased increase VERB taxlaw-2794 152 17 , , PUNCT taxlaw-2794 152 18 and and CCONJ taxlaw-2794 152 19 explains explain VERB taxlaw-2794 152 20 why why SCONJ taxlaw-2794 152 21 both both CCONJ taxlaw-2794 152 22 the the DET taxlaw-2794 152 23 expanding expand VERB taxlaw-2794 152 24 reach reach NOUN taxlaw-2794 152 25 of of ADP taxlaw-2794 152 26 the the DET taxlaw-2794 152 27 amt amt PROPN taxlaw-2794 152 28 and and CCONJ taxlaw-2794 152 29 the the DET taxlaw-2794 152 30 proliferation proliferation NOUN taxlaw-2794 152 31 of of ADP taxlaw-2794 152 32 phase phase NOUN taxlaw-2794 152 33 outs out NOUN taxlaw-2794 152 34 are be AUX taxlaw-2794 152 35 bad bad ADJ taxlaw-2794 152 36 policy policy NOUN taxlaw-2794 152 37 , , PUNCT taxlaw-2794 152 38 even even ADV taxlaw-2794 152 39 if if SCONJ taxlaw-2794 152 40 no no DET taxlaw-2794 152 41 one one NOUN taxlaw-2794 152 42 ever ever ADV taxlaw-2794 152 43 again again ADV taxlaw-2794 152 44 prepares prepare VERB taxlaw-2794 152 45 a a DET taxlaw-2794 152 46 tax tax NOUN taxlaw-2794 152 47 return return NOUN taxlaw-2794 152 48 without without ADP taxlaw-2794 152 49 computer computer NOUN taxlaw-2794 152 50 assistance assistance NOUN taxlaw-2794 152 51 . . PUNCT taxlaw-2794 153 1 a. a. NOUN taxlaw-2794 154 1 the the DET taxlaw-2794 154 2 alternative alternative ADJ taxlaw-2794 154 3 minimum minimum ADJ taxlaw-2794 154 4 tax tax NOUN taxlaw-2794 154 5 the the DET taxlaw-2794 154 6 minimum minimum ADJ taxlaw-2794 154 7 tax tax NOUN taxlaw-2794 154 8 was be AUX taxlaw-2794 154 9 introduced introduce VERB taxlaw-2794 154 10 in in ADP taxlaw-2794 154 11 1969 1969 NUM taxlaw-2794 154 12 , , PUNCT taxlaw-2794 154 13 more more ADJ taxlaw-2794 154 14 than than ADP taxlaw-2794 154 15 a a PRON taxlaw-2794 154 16 decade decade NOUN taxlaw-2794 154 17 before before ADP taxlaw-2794 154 18 the the DET taxlaw-2794 154 19 first first ADJ taxlaw-2794 154 20 computer computer NOUN taxlaw-2794 154 21 - - PUNCT taxlaw-2794 154 22 prepared prepare VERB taxlaw-2794 154 23 tax tax NOUN taxlaw-2794 154 24 return.23 return.23 NOUN taxlaw-2794 154 25 the the DET taxlaw-2794 154 26 purpose purpose NOUN taxlaw-2794 154 27 was be AUX taxlaw-2794 154 28 to to PART taxlaw-2794 154 29 ensure ensure VERB taxlaw-2794 154 30 that that SCONJ taxlaw-2794 154 31 taxpayers taxpayer NOUN taxlaw-2794 154 32 with with ADP taxlaw-2794 154 33 high high ADJ taxlaw-2794 154 34 economic economic ADJ taxlaw-2794 154 35 incomes income NOUN taxlaw-2794 154 36 could could AUX taxlaw-2794 154 37 not not PART taxlaw-2794 154 38 avoid avoid VERB taxlaw-2794 154 39 substantial substantial ADJ taxlaw-2794 154 40 tax tax NOUN taxlaw-2794 154 41 liabilities liability NOUN taxlaw-2794 154 42 by by ADP taxlaw-2794 154 43 aggressively aggressively ADV taxlaw-2794 154 44 exploiting exploit VERB taxlaw-2794 154 45 exclusions exclusion NOUN taxlaw-2794 154 46 , , PUNCT taxlaw-2794 154 47 deductions deduction NOUN taxlaw-2794 154 48 , , PUNCT taxlaw-2794 154 49 and and CCONJ taxlaw-2794 154 50 credits.24 credits.24 NOUN taxlaw-2794 154 51 since since SCONJ taxlaw-2794 154 52 1978 1978 NUM taxlaw-2794 154 53 , , PUNCT taxlaw-2794 154 54 the the DET taxlaw-2794 154 55 minimum minimum ADJ taxlaw-2794 154 56 tax tax NOUN taxlaw-2794 154 57 has have AUX taxlaw-2794 154 58 taken take VERB taxlaw-2794 154 59 the the DET taxlaw-2794 154 60 form form NOUN taxlaw-2794 154 61 of of ADP taxlaw-2794 154 62 an an DET taxlaw-2794 154 63 “ " PUNCT taxlaw-2794 154 64 alternative alternative ADJ taxlaw-2794 154 65 ” " PUNCT taxlaw-2794 154 66 minimum minimum ADJ taxlaw-2794 154 67 tax.25 tax.25 NOUN taxlaw-2794 154 68 having having AUX taxlaw-2794 154 69 computed compute VERB taxlaw-2794 154 70 her her PRON taxlaw-2794 154 71 regular regular ADJ taxlaw-2794 154 72 tax tax NOUN taxlaw-2794 154 73 liability liability NOUN taxlaw-2794 154 74 by by ADP taxlaw-2794 154 75 applying apply VERB taxlaw-2794 154 76 the the DET taxlaw-2794 154 77 regular regular ADJ taxlaw-2794 154 78 tax tax NOUN taxlaw-2794 154 79 rates rate NOUN taxlaw-2794 154 80 to to ADP taxlaw-2794 154 81 her her PRON taxlaw-2794 154 82 regular regular ADJ taxlaw-2794 154 83 taxable taxable ADJ taxlaw-2794 154 84 income income NOUN taxlaw-2794 154 85 , , PUNCT taxlaw-2794 154 86 the the DET taxlaw-2794 154 87 taxpayer taxpayer NOUN taxlaw-2794 154 88 must must AUX taxlaw-2794 154 89 calculate calculate VERB taxlaw-2794 154 90 her her PRON taxlaw-2794 154 91 tentative tentative ADJ taxlaw-2794 154 92 minimum minimum NOUN taxlaw-2794 154 93 tax tax NOUN taxlaw-2794 154 94 by by ADP taxlaw-2794 154 95 applying apply VERB taxlaw-2794 154 96 the the DET taxlaw-2794 154 97 amt amt PROPN taxlaw-2794 154 98 tax tax NOUN taxlaw-2794 154 99 rates rate NOUN taxlaw-2794 154 100 to to ADP taxlaw-2794 154 101 her her PRON taxlaw-2794 154 102 amt amt PROPN taxlaw-2794 154 103 tax tax NOUN taxlaw-2794 154 104 base base NOUN taxlaw-2794 154 105 , , PUNCT taxlaw-2794 154 106 which which PRON taxlaw-2794 154 107 is be AUX taxlaw-2794 154 108 defined define VERB taxlaw-2794 154 109 as as ADP taxlaw-2794 154 110 her her PRON taxlaw-2794 154 111 alternative alternative ADJ taxlaw-2794 154 112 minimum minimum ADJ taxlaw-2794 154 113 taxable taxable ADJ taxlaw-2794 154 114 income income NOUN taxlaw-2794 154 115 ( ( PUNCT taxlaw-2794 154 116 “ " PUNCT taxlaw-2794 154 117 amti amti PROPN taxlaw-2794 154 118 ” " PUNCT taxlaw-2794 154 119 ) ) PUNCT taxlaw-2794 154 120 in in ADP taxlaw-2794 154 121 excess excess NOUN taxlaw-2794 154 122 of of ADP taxlaw-2794 154 123 the the DET taxlaw-2794 154 124 amt amt PROPN taxlaw-2794 154 125 exemption exemption NOUN taxlaw-2794 154 126 amount.26 amount.26 VERB taxlaw-2794 154 127 the the DET taxlaw-2794 154 128 rules rule NOUN taxlaw-2794 154 129 defining define VERB taxlaw-2794 154 130 22 22 NUM taxlaw-2794 154 131 . . PUNCT taxlaw-2794 155 1 it it PRON taxlaw-2794 155 2 is be AUX taxlaw-2794 155 3 not not PART taxlaw-2794 155 4 possible possible ADJ taxlaw-2794 155 5 here here ADV taxlaw-2794 155 6 to to PART taxlaw-2794 155 7 disprove disprove VERB taxlaw-2794 155 8 alternative alternative ADJ taxlaw-2794 155 9 explanations explanation NOUN taxlaw-2794 155 10 for for ADP taxlaw-2794 155 11 the the DET taxlaw-2794 155 12 increase increase NOUN taxlaw-2794 155 13 in in ADP taxlaw-2794 155 14 tax tax NOUN taxlaw-2794 155 15 return return NOUN taxlaw-2794 155 16 complexity complexity NOUN taxlaw-2794 155 17 . . PUNCT taxlaw-2794 156 1 perhaps perhaps ADV taxlaw-2794 156 2 , , PUNCT taxlaw-2794 156 3 for for ADP taxlaw-2794 156 4 example example NOUN taxlaw-2794 156 5 , , PUNCT taxlaw-2794 156 6 congress congress PROPN taxlaw-2794 156 7 has have AUX taxlaw-2794 156 8 recently recently ADV taxlaw-2794 156 9 become become AUX taxlaw-2794 156 10 persuaded persuade VERB taxlaw-2794 156 11 that that SCONJ taxlaw-2794 156 12 the the DET taxlaw-2794 156 13 pursuit pursuit NOUN taxlaw-2794 156 14 of of ADP taxlaw-2794 156 15 an an DET taxlaw-2794 156 16 equitable equitable ADJ taxlaw-2794 156 17 distribution distribution NOUN taxlaw-2794 156 18 of of ADP taxlaw-2794 156 19 tax tax NOUN taxlaw-2794 156 20 burdens burden NOUN taxlaw-2794 156 21 requires require VERB taxlaw-2794 156 22 an an DET taxlaw-2794 156 23 increase increase NOUN taxlaw-2794 156 24 in in ADP taxlaw-2794 156 25 computational computational ADJ taxlaw-2794 156 26 complexity complexity NOUN taxlaw-2794 156 27 , , PUNCT taxlaw-2794 156 28 and and CCONJ taxlaw-2794 156 29 congress congress PROPN taxlaw-2794 156 30 would would AUX taxlaw-2794 156 31 have have AUX taxlaw-2794 156 32 so so ADV taxlaw-2794 156 33 decided decide VERB taxlaw-2794 156 34 even even ADV taxlaw-2794 156 35 if if SCONJ taxlaw-2794 156 36 tax tax NOUN taxlaw-2794 156 37 return return NOUN taxlaw-2794 156 38 software software NOUN taxlaw-2794 156 39 had have AUX taxlaw-2794 156 40 not not PART taxlaw-2794 156 41 been be AUX taxlaw-2794 156 42 available available ADJ taxlaw-2794 156 43 to to PART taxlaw-2794 156 44 handle handle VERB taxlaw-2794 156 45 the the DET taxlaw-2794 156 46 computations computation NOUN taxlaw-2794 156 47 . . PUNCT taxlaw-2794 157 1 occam occam PROPN taxlaw-2794 157 2 ’s ’s PART taxlaw-2794 157 3 razor razor NOUN taxlaw-2794 157 4 , , PUNCT taxlaw-2794 157 5 however however ADV taxlaw-2794 157 6 , , PUNCT taxlaw-2794 157 7 strongly strongly ADV taxlaw-2794 157 8 favors favor VERB taxlaw-2794 157 9 the the DET taxlaw-2794 157 10 explanation explanation NOUN taxlaw-2794 157 11 suggested suggest VERB taxlaw-2794 157 12 in in ADP taxlaw-2794 157 13 the the DET taxlaw-2794 157 14 text text NOUN taxlaw-2794 157 15 — — PUNCT taxlaw-2794 157 16 that that SCONJ taxlaw-2794 157 17 the the DET taxlaw-2794 157 18 widespread widespread ADJ taxlaw-2794 157 19 availability availability NOUN taxlaw-2794 157 20 of of ADP taxlaw-2794 157 21 return return NOUN taxlaw-2794 157 22 preparation preparation NOUN taxlaw-2794 157 23 software software NOUN taxlaw-2794 157 24 eliminated eliminate VERB taxlaw-2794 157 25 the the DET taxlaw-2794 157 26 complexity complexity NOUN taxlaw-2794 157 27 constraint constraint NOUN taxlaw-2794 157 28 and and CCONJ taxlaw-2794 157 29 congress congress PROPN taxlaw-2794 157 30 responded respond VERB taxlaw-2794 157 31 by by ADP taxlaw-2794 157 32 enacting enact VERB taxlaw-2794 157 33 widely widely ADV taxlaw-2794 157 34 applicable applicable ADJ taxlaw-2794 157 35 tax tax NOUN taxlaw-2794 157 36 laws law NOUN taxlaw-2794 157 37 of of ADP taxlaw-2794 157 38 unprecedented unprecedented ADJ taxlaw-2794 157 39 computational computational ADJ taxlaw-2794 157 40 complexity complexity NOUN taxlaw-2794 157 41 . . PUNCT taxlaw-2794 158 1 23 23 NUM taxlaw-2794 158 2 . . PUNCT taxlaw-2794 159 1 tax tax NOUN taxlaw-2794 159 2 reform reform PROPN taxlaw-2794 159 3 act act NOUN taxlaw-2794 159 4 of of ADP taxlaw-2794 159 5 1969 1969 NUM taxlaw-2794 159 6 , , PUNCT taxlaw-2794 159 7 pub pub NOUN taxlaw-2794 159 8 . . PUNCT taxlaw-2794 160 1 l. l. PROPN taxlaw-2794 160 2 no no INTJ taxlaw-2794 160 3 . . PROPN taxlaw-2794 161 1 91 91 NUM taxlaw-2794 161 2 - - SYM taxlaw-2794 161 3 172 172 NUM taxlaw-2794 161 4 , , PUNCT taxlaw-2794 161 5 § § PROPN taxlaw-2794 161 6 301 301 NUM taxlaw-2794 161 7 , , PUNCT taxlaw-2794 161 8 83 83 NUM taxlaw-2794 161 9 stat stat NOUN taxlaw-2794 161 10 . . PUNCT taxlaw-2794 162 1 487 487 NUM taxlaw-2794 162 2 , , PUNCT taxlaw-2794 162 3 580–81 580–81 NUM taxlaw-2794 162 4 . . PUNCT taxlaw-2794 163 1 24 24 NUM taxlaw-2794 163 2 . . PUNCT taxlaw-2794 163 3 s. s. PROPN taxlaw-2794 163 4 rep rep PROPN taxlaw-2794 163 5 . . PROPN taxlaw-2794 164 1 no no PROPN taxlaw-2794 164 2 . . PROPN taxlaw-2794 164 3 313 313 NUM taxlaw-2794 164 4 , , PUNCT taxlaw-2794 164 5 99th 99th ADJ taxlaw-2794 164 6 cong cong NOUN taxlaw-2794 164 7 . . PROPN taxlaw-2794 165 1 , , PUNCT taxlaw-2794 165 2 518–19 518–19 PROPN taxlaw-2794 165 3 ( ( PUNCT taxlaw-2794 165 4 2d 2d NUM taxlaw-2794 165 5 sess sess NOUN taxlaw-2794 165 6 . . PUNCT taxlaw-2794 166 1 1986 1986 NUM taxlaw-2794 166 2 ) ) PUNCT taxlaw-2794 166 3 . . PUNCT taxlaw-2794 167 1 25 25 NUM taxlaw-2794 167 2 . . PUNCT taxlaw-2794 168 1 revenue revenue NOUN taxlaw-2794 168 2 act act NOUN taxlaw-2794 168 3 of of ADP taxlaw-2794 168 4 1978 1978 NUM taxlaw-2794 168 5 , , PUNCT taxlaw-2794 168 6 pub pub NOUN taxlaw-2794 168 7 . . PUNCT taxlaw-2794 169 1 l. l. PROPN taxlaw-2794 169 2 no no INTJ taxlaw-2794 169 3 . . PROPN taxlaw-2794 170 1 95 95 NUM taxlaw-2794 170 2 - - SYM taxlaw-2794 170 3 600 600 NUM taxlaw-2794 170 4 , , PUNCT taxlaw-2794 170 5 § § PROPN taxlaw-2794 170 6 421 421 NUM taxlaw-2794 170 7 , , PUNCT taxlaw-2794 170 8 92 92 NUM taxlaw-2794 170 9 stat stat NOUN taxlaw-2794 170 10 . . PUNCT taxlaw-2794 171 1 2763 2763 NUM taxlaw-2794 171 2 , , PUNCT taxlaw-2794 171 3 2871–72 2871–72 NUM taxlaw-2794 171 4 . . PUNCT taxlaw-2794 172 1 26 26 NUM taxlaw-2794 172 2 . . PUNCT taxlaw-2794 172 3 i.r.c i.r.c NOUN taxlaw-2794 172 4 . . PUNCT taxlaw-2794 173 1 § § PROPN taxlaw-2794 173 2 55(b)(1 55(b)(1 NUM taxlaw-2794 173 3 ) ) PUNCT taxlaw-2794 173 4 ( ( PUNCT taxlaw-2794 173 5 2009 2009 NUM taxlaw-2794 173 6 ) ) PUNCT taxlaw-2794 173 7 . . PUNCT taxlaw-2794 174 1 100 100 NUM taxlaw-2794 174 2 columbia columbia PROPN taxlaw-2794 174 3 journal journal PROPN taxlaw-2794 174 4 of of ADP taxlaw-2794 174 5 tax tax NOUN taxlaw-2794 174 6 law law NOUN taxlaw-2794 174 7 [ [ X taxlaw-2794 174 8 vol vol NOUN taxlaw-2794 174 9 . . PUNCT taxlaw-2794 175 1 1:91 1:91 NUM taxlaw-2794 175 2 amti amti PROPN taxlaw-2794 175 3 disallow disallow VERB taxlaw-2794 175 4 a a DET taxlaw-2794 175 5 number number NOUN taxlaw-2794 175 6 of of ADP taxlaw-2794 175 7 tax tax NOUN taxlaw-2794 175 8 preferences preference NOUN taxlaw-2794 175 9 ( ( PUNCT taxlaw-2794 175 10 exclusions exclusion NOUN taxlaw-2794 175 11 and and CCONJ taxlaw-2794 175 12 deductions deduction NOUN taxlaw-2794 175 13 ) ) PUNCT taxlaw-2794 175 14 that that PRON taxlaw-2794 175 15 are be AUX taxlaw-2794 175 16 permitted permit VERB taxlaw-2794 175 17 for for ADP taxlaw-2794 175 18 purposes purpose NOUN taxlaw-2794 175 19 of of ADP taxlaw-2794 175 20 the the DET taxlaw-2794 175 21 regular regular ADJ taxlaw-2794 175 22 tax.27 tax.27 NOUN taxlaw-2794 175 23 if if SCONJ taxlaw-2794 175 24 the the DET taxlaw-2794 175 25 tentative tentative ADJ taxlaw-2794 175 26 minimum minimum ADJ taxlaw-2794 175 27 tax tax NOUN taxlaw-2794 175 28 exceeds exceed VERB taxlaw-2794 175 29 the the DET taxlaw-2794 175 30 taxpayer taxpayer NOUN taxlaw-2794 175 31 ’s ’s PART taxlaw-2794 175 32 regular regular ADJ taxlaw-2794 175 33 tax tax NOUN taxlaw-2794 175 34 liability liability NOUN taxlaw-2794 175 35 , , PUNCT taxlaw-2794 175 36 she she PRON taxlaw-2794 175 37 must must AUX taxlaw-2794 175 38 pay pay VERB taxlaw-2794 175 39 that that DET taxlaw-2794 175 40 excess excess NOUN taxlaw-2794 175 41 as as ADP taxlaw-2794 175 42 her her PRON taxlaw-2794 175 43 amt amt PROPN taxlaw-2794 175 44 liability liability NOUN taxlaw-2794 175 45 ( ( PUNCT taxlaw-2794 175 46 in in ADP taxlaw-2794 175 47 addition addition NOUN taxlaw-2794 175 48 , , PUNCT taxlaw-2794 175 49 of of ADP taxlaw-2794 175 50 course course NOUN taxlaw-2794 175 51 , , PUNCT taxlaw-2794 175 52 to to ADP taxlaw-2794 175 53 paying pay VERB taxlaw-2794 175 54 the the DET taxlaw-2794 175 55 regular regular ADJ taxlaw-2794 175 56 tax).28 tax).28 NOUN taxlaw-2794 175 57 amt amt PROPN taxlaw-2794 175 58 calculations calculation NOUN taxlaw-2794 175 59 greatly greatly ADV taxlaw-2794 175 60 increase increase VERB taxlaw-2794 175 61 the the DET taxlaw-2794 175 62 difficulty difficulty NOUN taxlaw-2794 175 63 of of ADP taxlaw-2794 175 64 pencil pencil NOUN taxlaw-2794 175 65 - - PUNCT taxlaw-2794 175 66 and and CCONJ taxlaw-2794 175 67 - - PUNCT taxlaw-2794 175 68 paper paper NOUN taxlaw-2794 175 69 tax tax NOUN taxlaw-2794 175 70 return return NOUN taxlaw-2794 175 71 preparation preparation NOUN taxlaw-2794 175 72 , , PUNCT taxlaw-2794 175 73 but but CCONJ taxlaw-2794 175 74 if if SCONJ taxlaw-2794 175 75 the the DET taxlaw-2794 175 76 taxpayer taxpayer NOUN taxlaw-2794 175 77 ( ( PUNCT taxlaw-2794 175 78 or or CCONJ taxlaw-2794 175 79 her her PRON taxlaw-2794 175 80 paid pay VERB taxlaw-2794 175 81 preparer preparer NOUN taxlaw-2794 175 82 ) ) PUNCT taxlaw-2794 175 83 uses use VERB taxlaw-2794 175 84 software software NOUN taxlaw-2794 175 85 the the DET taxlaw-2794 175 86 computational computational ADJ taxlaw-2794 175 87 difficulties difficulty NOUN taxlaw-2794 175 88 vanish vanish VERB taxlaw-2794 175 89 . . PUNCT taxlaw-2794 176 1 in in ADP taxlaw-2794 176 2 1970 1970 NUM taxlaw-2794 176 3 ( ( PUNCT taxlaw-2794 176 4 the the DET taxlaw-2794 176 5 first first ADJ taxlaw-2794 176 6 year year NOUN taxlaw-2794 176 7 in in ADP taxlaw-2794 176 8 which which PRON taxlaw-2794 176 9 the the DET taxlaw-2794 176 10 minimum minimum ADJ taxlaw-2794 176 11 tax tax NOUN taxlaw-2794 176 12 applied apply VERB taxlaw-2794 176 13 ) ) PUNCT taxlaw-2794 176 14 , , PUNCT taxlaw-2794 176 15 only only ADV taxlaw-2794 176 16 20,000 20,000 NUM taxlaw-2794 176 17 taxpayers taxpayer NOUN taxlaw-2794 176 18 were be AUX taxlaw-2794 176 19 subject subject ADJ taxlaw-2794 176 20 to to ADP taxlaw-2794 176 21 the the DET taxlaw-2794 176 22 minimum minimum NOUN taxlaw-2794 176 23 tax.29 tax.29 NOUN taxlaw-2794 176 24 the the DET taxlaw-2794 176 25 number number NOUN taxlaw-2794 176 26 of of ADP taxlaw-2794 176 27 affected affected ADJ taxlaw-2794 176 28 taxpayers taxpayer NOUN taxlaw-2794 176 29 generally generally ADV taxlaw-2794 176 30 increased increase VERB taxlaw-2794 176 31 in in ADP taxlaw-2794 176 32 subsequent subsequent ADJ taxlaw-2794 176 33 years year NOUN taxlaw-2794 176 34 — — PUNCT taxlaw-2794 176 35 albeit albeit SCONJ taxlaw-2794 176 36 with with ADP taxlaw-2794 176 37 large large ADJ taxlaw-2794 176 38 year year NOUN taxlaw-2794 176 39 - - PUNCT taxlaw-2794 176 40 to to ADP taxlaw-2794 176 41 - - PUNCT taxlaw-2794 176 42 year year NOUN taxlaw-2794 176 43 fluctuations fluctuation NOUN taxlaw-2794 176 44 in in ADP taxlaw-2794 176 45 both both DET taxlaw-2794 176 46 directions.30 directions.30 NOUN taxlaw-2794 176 47 by by ADP taxlaw-2794 176 48 far far ADV taxlaw-2794 176 49 the the DET taxlaw-2794 176 50 greatest great ADJ taxlaw-2794 176 51 increase increase NOUN taxlaw-2794 176 52 in in ADP taxlaw-2794 176 53 the the DET taxlaw-2794 176 54 number number NOUN taxlaw-2794 176 55 of of ADP taxlaw-2794 176 56 taxpayers taxpayer NOUN taxlaw-2794 176 57 subject subject ADJ taxlaw-2794 176 58 to to ADP taxlaw-2794 176 59 the the DET taxlaw-2794 176 60 amt amt PROPN taxlaw-2794 176 61 , , PUNCT taxlaw-2794 176 62 however however ADV taxlaw-2794 176 63 , , PUNCT taxlaw-2794 176 64 has have AUX taxlaw-2794 176 65 occurred occur VERB taxlaw-2794 176 66 in in ADP taxlaw-2794 176 67 the the DET taxlaw-2794 176 68 past past ADJ taxlaw-2794 176 69 decade decade NOUN taxlaw-2794 176 70 . . PUNCT taxlaw-2794 177 1 the the DET taxlaw-2794 177 2 number number NOUN taxlaw-2794 177 3 of of ADP taxlaw-2794 177 4 taxpayers taxpayer NOUN taxlaw-2794 177 5 subject subject ADJ taxlaw-2794 177 6 to to ADP taxlaw-2794 177 7 the the DET taxlaw-2794 177 8 amt amt PROPN taxlaw-2794 177 9 more more ADV taxlaw-2794 177 10 than than ADP taxlaw-2794 177 11 tripled triple VERB taxlaw-2794 177 12 from from ADP taxlaw-2794 177 13 1.3 1.3 NUM taxlaw-2794 177 14 million million NUM taxlaw-2794 177 15 in in ADP taxlaw-2794 177 16 2001 2001 NUM taxlaw-2794 177 17 to to ADP taxlaw-2794 177 18 4.0 4.0 NUM taxlaw-2794 177 19 million million NUM taxlaw-2794 177 20 in in ADP taxlaw-2794 177 21 2005.31 2005.31 NUM taxlaw-2794 177 22 the the DET taxlaw-2794 177 23 primary primary ADJ taxlaw-2794 177 24 cause cause NOUN taxlaw-2794 177 25 of of ADP taxlaw-2794 177 26 this this DET taxlaw-2794 177 27 increase increase NOUN taxlaw-2794 177 28 was be AUX taxlaw-2794 177 29 the the DET taxlaw-2794 177 30 fact fact NOUN taxlaw-2794 177 31 that that SCONJ taxlaw-2794 177 32 the the DET taxlaw-2794 177 33 2001 2001 NUM taxlaw-2794 177 34 and and CCONJ taxlaw-2794 177 35 2003 2003 NUM taxlaw-2794 177 36 reductions reduction NOUN taxlaw-2794 177 37 in in ADP taxlaw-2794 177 38 the the DET taxlaw-2794 177 39 regular regular ADJ taxlaw-2794 177 40 income income NOUN taxlaw-2794 177 41 tax32 tax32 PROPN taxlaw-2794 177 42 ( ( PUNCT taxlaw-2794 177 43 some some PRON taxlaw-2794 177 44 of of ADP taxlaw-2794 177 45 which which PRON taxlaw-2794 177 46 were be AUX taxlaw-2794 177 47 phased phase VERB taxlaw-2794 177 48 in in ADP taxlaw-2794 177 49 over over ADP taxlaw-2794 177 50 several several ADJ taxlaw-2794 177 51 years year NOUN taxlaw-2794 177 52 ) ) PUNCT taxlaw-2794 177 53 were be AUX taxlaw-2794 177 54 not not PART taxlaw-2794 177 55 accompanied accompany VERB taxlaw-2794 177 56 by by ADP taxlaw-2794 177 57 parallel parallel ADJ taxlaw-2794 177 58 reductions reduction NOUN taxlaw-2794 177 59 in in ADP taxlaw-2794 177 60 the the DET taxlaw-2794 177 61 amt.33 amt.33 NOUN taxlaw-2794 177 62 as as SCONJ taxlaw-2794 177 63 taxpayers taxpayer NOUN taxlaw-2794 177 64 ’ ’ PART taxlaw-2794 177 65 regular regular ADJ taxlaw-2794 177 66 tax tax NOUN taxlaw-2794 177 67 liabilities liability NOUN taxlaw-2794 177 68 declined decline VERB taxlaw-2794 177 69 over over ADP taxlaw-2794 177 70 the the DET taxlaw-2794 177 71 decade decade NOUN taxlaw-2794 177 72 and and CCONJ taxlaw-2794 177 73 their their PRON taxlaw-2794 177 74 tentative tentative ADJ taxlaw-2794 177 75 minimum minimum ADJ taxlaw-2794 177 76 taxes taxis NOUN taxlaw-2794 177 77 did do AUX taxlaw-2794 177 78 not not PART taxlaw-2794 177 79 , , PUNCT taxlaw-2794 177 80 many many ADJ taxlaw-2794 177 81 taxpayers taxpayer NOUN taxlaw-2794 177 82 ’ ’ PART taxlaw-2794 177 83 tentative tentative ADJ taxlaw-2794 177 84 minimum minimum ADJ taxlaw-2794 177 85 taxes taxis NOUN taxlaw-2794 177 86 exceeded exceed VERB taxlaw-2794 177 87 their their PRON taxlaw-2794 177 88 regular regular ADJ taxlaw-2794 177 89 tax tax NOUN taxlaw-2794 177 90 liabilities liability NOUN taxlaw-2794 177 91 for for ADP taxlaw-2794 177 92 the the DET taxlaw-2794 177 93 first first ADJ taxlaw-2794 177 94 time time NOUN taxlaw-2794 177 95 . . PUNCT taxlaw-2794 178 1 in in ADP taxlaw-2794 178 2 most most ADJ taxlaw-2794 178 3 cases case NOUN taxlaw-2794 178 4 , , PUNCT taxlaw-2794 178 5 these these PRON taxlaw-2794 178 6 were be AUX taxlaw-2794 178 7 not not PART taxlaw-2794 178 8 the the DET taxlaw-2794 178 9 truly truly ADV taxlaw-2794 178 10 wealthy wealthy ADJ taxlaw-2794 178 11 taxpayers taxpayer NOUN taxlaw-2794 178 12 who who PRON taxlaw-2794 178 13 were be AUX taxlaw-2794 178 14 the the DET taxlaw-2794 178 15 original original ADJ taxlaw-2794 178 16 targets target NOUN taxlaw-2794 178 17 of of ADP taxlaw-2794 178 18 the the DET taxlaw-2794 178 19 minimum minimum ADJ taxlaw-2794 178 20 tax tax NOUN taxlaw-2794 178 21 . . PUNCT taxlaw-2794 179 1 in in ADP taxlaw-2794 179 2 2007 2007 NUM taxlaw-2794 179 3 , , PUNCT taxlaw-2794 179 4 3.6 3.6 NUM taxlaw-2794 179 5 % % NOUN taxlaw-2794 179 6 of of ADP taxlaw-2794 179 7 taxpayers taxpayer NOUN taxlaw-2794 179 8 with with ADP taxlaw-2794 179 9 cash cash NOUN taxlaw-2794 179 10 incomes income NOUN taxlaw-2794 179 11 in in ADP taxlaw-2794 179 12 the the DET taxlaw-2794 179 13 $ $ SYM taxlaw-2794 179 14 100,000 100,000 NUM taxlaw-2794 179 15 to to PART taxlaw-2794 179 16 $ $ SYM taxlaw-2794 179 17 200,000 200,000 NUM taxlaw-2794 179 18 range range NOUN taxlaw-2794 179 19 were be AUX taxlaw-2794 179 20 subject subject ADJ taxlaw-2794 179 21 to to ADP taxlaw-2794 179 22 the the DET taxlaw-2794 179 23 amt amt PROPN taxlaw-2794 179 24 , , PUNCT taxlaw-2794 179 25 as as SCONJ taxlaw-2794 179 26 were be AUX taxlaw-2794 179 27 47.0 47.0 NUM taxlaw-2794 179 28 % % NOUN taxlaw-2794 179 29 of of ADP taxlaw-2794 179 30 taxpayers taxpayer NOUN taxlaw-2794 179 31 with with ADP taxlaw-2794 179 32 cash cash NOUN taxlaw-2794 179 33 incomes income NOUN taxlaw-2794 179 34 in in ADP taxlaw-2794 179 35 the the DET taxlaw-2794 179 36 $ $ SYM taxlaw-2794 179 37 200,000 200,000 NUM taxlaw-2794 179 38 to to PART taxlaw-2794 179 39 $ $ SYM taxlaw-2794 179 40 500,000 500,000 NUM taxlaw-2794 179 41 range range NOUN taxlaw-2794 179 42 , , PUNCT taxlaw-2794 179 43 and and CCONJ taxlaw-2794 179 44 57.2 57.2 NUM taxlaw-2794 179 45 % % NOUN taxlaw-2794 179 46 of of ADP taxlaw-2794 179 47 taxpayers taxpayer NOUN taxlaw-2794 179 48 with with ADP taxlaw-2794 179 49 cash cash NOUN taxlaw-2794 179 50 incomes income NOUN taxlaw-2794 179 51 ranging range VERB taxlaw-2794 179 52 from from ADP taxlaw-2794 179 53 $ $ SYM taxlaw-2794 179 54 500,000 500,000 NUM taxlaw-2794 179 55 to to PART taxlaw-2794 179 56 $ $ SYM taxlaw-2794 179 57 1,000,000.34 1,000,000.34 NUM taxlaw-2794 179 58 by by ADP taxlaw-2794 179 59 contrast contrast NOUN taxlaw-2794 179 60 , , PUNCT taxlaw-2794 179 61 only only ADV taxlaw-2794 179 62 37.3 37.3 NUM taxlaw-2794 179 63 % % NOUN taxlaw-2794 179 64 of of ADP taxlaw-2794 179 65 taxpayers taxpayer NOUN taxlaw-2794 179 66 with with ADP taxlaw-2794 179 67 cash cash NOUN taxlaw-2794 179 68 incomes income NOUN taxlaw-2794 179 69 above above ADP taxlaw-2794 179 70 $ $ SYM taxlaw-2794 179 71 1,000,000 1,000,000 NUM taxlaw-2794 179 72 27 27 NUM taxlaw-2794 179 73 . . PUNCT taxlaw-2794 180 1 i.r.c i.r.c NOUN taxlaw-2794 180 2 . . PUNCT taxlaw-2794 181 1 § § PROPN taxlaw-2794 181 2 55(b)(2 55(b)(2 NUM taxlaw-2794 181 3 ) ) PUNCT taxlaw-2794 181 4 ( ( PUNCT taxlaw-2794 181 5 2009 2009 NUM taxlaw-2794 181 6 ) ) PUNCT taxlaw-2794 181 7 . . PUNCT taxlaw-2794 182 1 28 28 NUM taxlaw-2794 182 2 . . PUNCT taxlaw-2794 182 3 i.r.c i.r.c NOUN taxlaw-2794 182 4 . . PUNCT taxlaw-2794 183 1 § § PROPN taxlaw-2794 183 2 55(a 55(a NUM taxlaw-2794 183 3 ) ) PUNCT taxlaw-2794 183 4 ( ( PUNCT taxlaw-2794 183 5 2009 2009 NUM taxlaw-2794 183 6 ) ) PUNCT taxlaw-2794 183 7 . . PUNCT taxlaw-2794 184 1 29 29 NUM taxlaw-2794 184 2 . . PUNCT taxlaw-2794 185 1 greg greg PROPN taxlaw-2794 185 2 leiserson leiserson PROPN taxlaw-2794 185 3 & & CCONJ taxlaw-2794 185 4 jeffrey jeffrey PROPN taxlaw-2794 185 5 rohaly rohaly PROPN taxlaw-2794 185 6 , , PUNCT taxlaw-2794 185 7 the the DET taxlaw-2794 185 8 individual individual ADJ taxlaw-2794 185 9 alternative alternative ADJ taxlaw-2794 185 10 minimum minimum ADJ taxlaw-2794 185 11 tax tax NOUN taxlaw-2794 185 12 : : PUNCT taxlaw-2794 185 13 historical historical ADJ taxlaw-2794 185 14 data datum NOUN taxlaw-2794 185 15 and and CCONJ taxlaw-2794 185 16 projections projection NOUN taxlaw-2794 185 17 , , PUNCT taxlaw-2794 185 18 updated update VERB taxlaw-2794 185 19 june june PROPN taxlaw-2794 185 20 2008 2008 NUM taxlaw-2794 185 21 , , PUNCT taxlaw-2794 185 22 tax tax NOUN taxlaw-2794 185 23 policy policy NOUN taxlaw-2794 185 24 center center NOUN taxlaw-2794 185 25 10 10 NUM taxlaw-2794 185 26 , , PUNCT taxlaw-2794 185 27 tbl.2 tbl.2 PROPN taxlaw-2794 185 28 ( ( PUNCT taxlaw-2794 185 29 june june PROPN taxlaw-2794 185 30 25 25 NUM taxlaw-2794 185 31 , , PUNCT taxlaw-2794 185 32 2008 2008 NUM taxlaw-2794 185 33 ) ) PUNCT taxlaw-2794 185 34 , , PUNCT taxlaw-2794 185 35 available available ADJ taxlaw-2794 185 36 at at ADP taxlaw-2794 185 37 http://www.taxpolicycenter.org/publications/url.cfm?id=411703 http://www.taxpolicycenter.org/publications/url.cfm?id=411703 PROPN taxlaw-2794 185 38 ( ( PUNCT taxlaw-2794 185 39 last last ADV taxlaw-2794 185 40 visited visit VERB taxlaw-2794 185 41 feb feb PROPN taxlaw-2794 185 42 . . PROPN taxlaw-2794 185 43 14 14 NUM taxlaw-2794 185 44 , , PUNCT taxlaw-2794 185 45 2010 2010 NUM taxlaw-2794 185 46 ) ) PUNCT taxlaw-2794 185 47 . . PUNCT taxlaw-2794 186 1 30 30 NUM taxlaw-2794 186 2 . . PUNCT taxlaw-2794 186 3 see see VERB taxlaw-2794 186 4 i i PRON taxlaw-2794 186 5 d. d. PROPN taxlaw-2794 186 6 tbl.2 tbl.2 PROPN taxlaw-2794 186 7 . . PUNCT taxlaw-2794 187 1 31 31 NUM taxlaw-2794 187 2 . . PUNCT taxlaw-2794 187 3 see see VERB taxlaw-2794 187 4 i i PRON taxlaw-2794 187 5 d. d. PROPN taxlaw-2794 187 6 tbl.2 tbl.2 PROPN taxlaw-2794 187 7 . . PUNCT taxlaw-2794 188 1 in in ADP taxlaw-2794 188 2 2006 2006 NUM taxlaw-2794 188 3 4.0 4.0 NUM taxlaw-2794 188 4 million million NUM taxlaw-2794 188 5 taxpayers taxpayer NOUN taxlaw-2794 188 6 were be AUX taxlaw-2794 188 7 again again ADV taxlaw-2794 188 8 subject subject ADJ taxlaw-2794 188 9 to to ADP taxlaw-2794 188 10 the the DET taxlaw-2794 188 11 amt amt PROPN taxlaw-2794 188 12 , , PUNCT taxlaw-2794 188 13 and and CCONJ taxlaw-2794 188 14 in in ADP taxlaw-2794 188 15 2007 2007 NUM taxlaw-2794 188 16 ( ( PUNCT taxlaw-2794 188 17 the the DET taxlaw-2794 188 18 most most ADV taxlaw-2794 188 19 recent recent ADJ taxlaw-2794 188 20 year year NOUN taxlaw-2794 188 21 for for ADP taxlaw-2794 188 22 which which PRON taxlaw-2794 188 23 data datum NOUN taxlaw-2794 188 24 are be AUX taxlaw-2794 188 25 available available ADJ taxlaw-2794 188 26 ) ) PUNCT taxlaw-2794 188 27 the the DET taxlaw-2794 188 28 tax tax NOUN taxlaw-2794 188 29 applied apply VERB taxlaw-2794 188 30 to to ADP taxlaw-2794 188 31 4.1 4.1 NUM taxlaw-2794 188 32 million million NUM taxlaw-2794 188 33 taxpayers taxpayer NOUN taxlaw-2794 188 34 . . PUNCT taxlaw-2794 189 1 i i PRON taxlaw-2794 189 2 d. d. PROPN taxlaw-2794 189 3 32 32 NUM taxlaw-2794 189 4 . . PUNCT taxlaw-2794 190 1 economic economic ADJ taxlaw-2794 190 2 growth growth NOUN taxlaw-2794 190 3 and and CCONJ taxlaw-2794 190 4 tax tax NOUN taxlaw-2794 190 5 relief relief NOUN taxlaw-2794 190 6 reconciliation reconciliation NOUN taxlaw-2794 190 7 act act NOUN taxlaw-2794 190 8 of of ADP taxlaw-2794 190 9 2001 2001 NUM taxlaw-2794 190 10 , , PUNCT taxlaw-2794 190 11 pub pub NOUN taxlaw-2794 190 12 . . PUNCT taxlaw-2794 191 1 l. l. PROPN taxlaw-2794 191 2 no no INTJ taxlaw-2794 191 3 . . PUNCT taxlaw-2794 192 1 107 107 NUM taxlaw-2794 192 2 - - SYM taxlaw-2794 192 3 16 16 NUM taxlaw-2794 192 4 , , PUNCT taxlaw-2794 192 5 115 115 NUM taxlaw-2794 192 6 stat stat NOUN taxlaw-2794 192 7 . . PUNCT taxlaw-2794 193 1 38 38 NUM taxlaw-2794 193 2 ( ( PUNCT taxlaw-2794 193 3 2001 2001 NUM taxlaw-2794 193 4 ) ) PUNCT taxlaw-2794 193 5 ; ; PUNCT taxlaw-2794 193 6 jobs job NOUN taxlaw-2794 193 7 and and CCONJ taxlaw-2794 193 8 growth growth NOUN taxlaw-2794 193 9 tax tax NOUN taxlaw-2794 193 10 relief relief NOUN taxlaw-2794 193 11 reconciliation reconciliation NOUN taxlaw-2794 193 12 act act NOUN taxlaw-2794 193 13 of of ADP taxlaw-2794 193 14 2003 2003 NUM taxlaw-2794 193 15 , , PUNCT taxlaw-2794 193 16 pub pub NOUN taxlaw-2794 193 17 . . PUNCT taxlaw-2794 194 1 l. l. PROPN taxlaw-2794 194 2 no no INTJ taxlaw-2794 194 3 . . PROPN taxlaw-2794 195 1 108 108 NUM taxlaw-2794 195 2 - - SYM taxlaw-2794 195 3 27 27 NUM taxlaw-2794 195 4 , , PUNCT taxlaw-2794 195 5 117 117 NUM taxlaw-2794 195 6 stat stat NOUN taxlaw-2794 195 7 . . PUNCT taxlaw-2794 196 1 752 752 NUM taxlaw-2794 196 2 ( ( PUNCT taxlaw-2794 196 3 2003 2003 NUM taxlaw-2794 196 4 ) ) PUNCT taxlaw-2794 196 5 . . PUNCT taxlaw-2794 197 1 33 33 NUM taxlaw-2794 197 2 . . PUNCT taxlaw-2794 198 1 gregg gregg PROPN taxlaw-2794 198 2 a. a. PROPN taxlaw-2794 198 3 esenwein esenwein PROPN taxlaw-2794 198 4 , , PUNCT taxlaw-2794 198 5 congressional congressional ADJ taxlaw-2794 198 6 research research NOUN taxlaw-2794 198 7 service service NOUN taxlaw-2794 198 8 , , PUNCT taxlaw-2794 198 9 report report NOUN taxlaw-2794 198 10 for for ADP taxlaw-2794 198 11 congress congress PROPN taxlaw-2794 198 12 : : PUNCT taxlaw-2794 198 13 the the DET taxlaw-2794 198 14 alternative alternative ADJ taxlaw-2794 198 15 minimum minimum ADJ taxlaw-2794 198 16 tax tax NOUN taxlaw-2794 198 17 for for ADP taxlaw-2794 198 18 individuals individual NOUN taxlaw-2794 198 19 : : PUNCT taxlaw-2794 198 20 legislative legislative ADJ taxlaw-2794 198 21 initiatives initiative NOUN taxlaw-2794 198 22 and and CCONJ taxlaw-2794 198 23 their their PRON taxlaw-2794 198 24 revenue revenue NOUN taxlaw-2794 198 25 effects effect NOUN taxlaw-2794 198 26 ( ( PUNCT taxlaw-2794 198 27 crs crs NOUN taxlaw-2794 198 28 / / SYM taxlaw-2794 198 29 rs rs NOUN taxlaw-2794 198 30 22563 22563 NUM taxlaw-2794 198 31 ) ) PUNCT taxlaw-2794 198 32 ( ( PUNCT taxlaw-2794 198 33 updated update VERB taxlaw-2794 198 34 may may PROPN taxlaw-2794 198 35 22 22 NUM taxlaw-2794 198 36 , , PUNCT taxlaw-2794 198 37 2007 2007 NUM taxlaw-2794 198 38 ) ) PUNCT taxlaw-2794 198 39 , , PUNCT taxlaw-2794 198 40 at at ADP taxlaw-2794 198 41 1 1 NUM taxlaw-2794 198 42 ( ( PUNCT taxlaw-2794 198 43 on on ADP taxlaw-2794 198 44 file file NOUN taxlaw-2794 198 45 with with ADP taxlaw-2794 198 46 columbia columbia PROPN taxlaw-2794 198 47 journal journal PROPN taxlaw-2794 198 48 of of ADP taxlaw-2794 198 49 tax tax NOUN taxlaw-2794 198 50 law law NOUN taxlaw-2794 198 51 ) ) PUNCT taxlaw-2794 198 52 . . PUNCT taxlaw-2794 199 1 34 34 NUM taxlaw-2794 199 2 . . X taxlaw-2794 199 3 leiserson leiserson PROPN taxlaw-2794 199 4 & & CCONJ taxlaw-2794 199 5 rohaly rohaly PROPN taxlaw-2794 199 6 , , PUNCT taxlaw-2794 199 7 supra supra PROPN taxlaw-2794 199 8 note note PROPN taxlaw-2794 199 9 29 29 NUM taxlaw-2794 199 10 , , PUNCT taxlaw-2794 199 11 at at ADP taxlaw-2794 199 12 11 11 NUM taxlaw-2794 199 13 tbl.3 tbl.3 NOUN taxlaw-2794 199 14 . . PUNCT taxlaw-2794 200 1 2010 2010 NUM taxlaw-2794 200 2 ] ] PUNCT taxlaw-2794 200 3 complex complex ADJ taxlaw-2794 200 4 tax tax NOUN taxlaw-2794 200 5 legislation legislation NOUN taxlaw-2794 200 6 in in ADP taxlaw-2794 200 7 the the DET taxlaw-2794 200 8 turbotax turbotax NOUN taxlaw-2794 200 9 era era NOUN taxlaw-2794 200 10 101 101 NUM taxlaw-2794 200 11 amt amt PROPN taxlaw-2794 200 12 . . PUNCT taxlaw-2794 200 13 worksheets worksheet NOUN taxlaw-2794 200 14 , , PUNCT taxlaw-2794 200 15 and and CCONJ taxlaw-2794 200 16 making make VERB taxlaw-2794 200 17 the the DET taxlaw-2794 200 18 seemingly seemingly ADV taxlaw-2794 200 19 endless endless ADJ taxlaw-2794 200 20 calculations calculation NOUN taxlaw-2794 200 21 required require VERB taxlaw-2794 200 22 to to PART taxlaw-2794 200 23 were be AUX taxlaw-2794 200 24 subject subject ADJ taxlaw-2794 200 25 to to ADP taxlaw-2794 200 26 the the DET taxlaw-2794 200 27 amt.35 amt.35 NOUN taxlaw-2794 200 28 the the DET taxlaw-2794 200 29 two two NUM taxlaw-2794 200 30 leading lead VERB taxlaw-2794 200 31 amt amt PROPN taxlaw-2794 200 32 preference preference NOUN taxlaw-2794 200 33 items item NOUN taxlaw-2794 200 34 today today NOUN taxlaw-2794 200 35 are be AUX taxlaw-2794 200 36 not not PART taxlaw-2794 200 37 the the DET taxlaw-2794 200 38 sort sort NOUN taxlaw-2794 200 39 of of ADP taxlaw-2794 200 40 wealthy wealthy ADJ taxlaw-2794 200 41 , , PUNCT taxlaw-2794 200 42 investor investor NOUN taxlaw-2794 200 43 tax tax NOUN taxlaw-2794 200 44 preference preference NOUN taxlaw-2794 200 45 items item NOUN taxlaw-2794 200 46 at at ADP taxlaw-2794 200 47 which which PRON taxlaw-2794 200 48 the the DET taxlaw-2794 200 49 amt amt PROPN taxlaw-2794 200 50 was be AUX taxlaw-2794 200 51 originally originally ADV taxlaw-2794 200 52 targeted target VERB taxlaw-2794 200 53 . . PUNCT taxlaw-2794 201 1 in in ADP taxlaw-2794 201 2 2006 2006 NUM taxlaw-2794 201 3 , , PUNCT taxlaw-2794 201 4 state state NOUN taxlaw-2794 201 5 and and CCONJ taxlaw-2794 201 6 local local ADJ taxlaw-2794 201 7 tax tax NOUN taxlaw-2794 201 8 deductions deduction NOUN taxlaw-2794 201 9 constituted constitute VERB taxlaw-2794 201 10 70.57 70.57 NUM taxlaw-2794 201 11 percent percent NOUN taxlaw-2794 201 12 ( ( PUNCT taxlaw-2794 201 13 by by ADP taxlaw-2794 201 14 dollar dollar NOUN taxlaw-2794 201 15 amount amount NOUN taxlaw-2794 201 16 ) ) PUNCT taxlaw-2794 201 17 of of ADP taxlaw-2794 201 18 all all DET taxlaw-2794 201 19 amt amt PROPN taxlaw-2794 201 20 preferences preference NOUN taxlaw-2794 201 21 , , PUNCT taxlaw-2794 201 22 and and CCONJ taxlaw-2794 201 23 personal personal ADJ taxlaw-2794 201 24 exemptions exemption NOUN taxlaw-2794 201 25 constituted constitute VERB taxlaw-2794 201 26 another another DET taxlaw-2794 201 27 19.05 19.05 NUM taxlaw-2794 201 28 percent.36 percent.36 NOUN taxlaw-2794 201 29 the the DET taxlaw-2794 201 30 amt amt PROPN taxlaw-2794 201 31 exemption exemption NOUN taxlaw-2794 201 32 amount amount NOUN taxlaw-2794 201 33 is be AUX taxlaw-2794 201 34 not not PART taxlaw-2794 201 35 indexed index VERB taxlaw-2794 201 36 for for ADP taxlaw-2794 201 37 inflation inflation NOUN taxlaw-2794 201 38 ( ( PUNCT taxlaw-2794 201 39 unlike unlike ADP taxlaw-2794 201 40 the the DET taxlaw-2794 201 41 analogous analogous ADJ taxlaw-2794 201 42 provisions provision NOUN taxlaw-2794 201 43 of of ADP taxlaw-2794 201 44 the the DET taxlaw-2794 201 45 regular regular ADJ taxlaw-2794 201 46 tax tax NOUN taxlaw-2794 201 47 ) ) PUNCT taxlaw-2794 201 48 , , PUNCT taxlaw-2794 201 49 but but CCONJ taxlaw-2794 201 50 congress congress PROPN taxlaw-2794 201 51 has have AUX taxlaw-2794 201 52 been be AUX taxlaw-2794 201 53 enacting enact VERB taxlaw-2794 201 54 annual annual ADJ taxlaw-2794 201 55 amt amt PROPN taxlaw-2794 201 56 “ " PUNCT taxlaw-2794 201 57 patches patch NOUN taxlaw-2794 201 58 ” " PUNCT taxlaw-2794 201 59 in in ADP taxlaw-2794 201 60 lieu lieu NOUN taxlaw-2794 201 61 of of ADP taxlaw-2794 201 62 a a DET taxlaw-2794 201 63 permanent permanent ADJ taxlaw-2794 201 64 fix fix NOUN taxlaw-2794 201 65 for for ADP taxlaw-2794 201 66 this this DET taxlaw-2794 201 67 problem.37 problem.37 NOUN taxlaw-2794 201 68 if if SCONJ taxlaw-2794 201 69 congress congress PROPN taxlaw-2794 201 70 should should AUX taxlaw-2794 201 71 ever ever ADV taxlaw-2794 201 72 fail fail VERB taxlaw-2794 201 73 to to PART taxlaw-2794 201 74 enact enact VERB taxlaw-2794 201 75 a a DET taxlaw-2794 201 76 “ " PUNCT taxlaw-2794 201 77 patch patch NOUN taxlaw-2794 201 78 , , PUNCT taxlaw-2794 201 79 ” " PUNCT taxlaw-2794 201 80 the the DET taxlaw-2794 201 81 number number NOUN taxlaw-2794 201 82 of of ADP taxlaw-2794 201 83 taxpayers taxpayer NOUN taxlaw-2794 201 84 affected affect VERB taxlaw-2794 201 85 by by ADP taxlaw-2794 201 86 the the DET taxlaw-2794 201 87 amt amt PROPN taxlaw-2794 201 88 would would AUX taxlaw-2794 201 89 increase increase VERB taxlaw-2794 201 90 tremendously tremendously ADV taxlaw-2794 201 91 , , PUNCT taxlaw-2794 201 92 to to ADP taxlaw-2794 201 93 more more ADJ taxlaw-2794 201 94 than than ADP taxlaw-2794 201 95 30 30 NUM taxlaw-2794 201 96 million.38 million.38 NOUN taxlaw-2794 201 97 no no DET taxlaw-2794 201 98 one one NOUN taxlaw-2794 201 99 can can AUX taxlaw-2794 201 100 state state VERB taxlaw-2794 201 101 with with ADP taxlaw-2794 201 102 certainty certainty NOUN taxlaw-2794 201 103 whether whether SCONJ taxlaw-2794 201 104 congress congress PROPN taxlaw-2794 201 105 would would AUX taxlaw-2794 201 106 have have AUX taxlaw-2794 201 107 been be AUX taxlaw-2794 201 108 willing willing ADJ taxlaw-2794 201 109 to to PART taxlaw-2794 201 110 subject subject VERB taxlaw-2794 201 111 almost almost ADV taxlaw-2794 201 112 three three NUM taxlaw-2794 201 113 million million NUM taxlaw-2794 201 114 more more ADJ taxlaw-2794 201 115 taxpayers taxpayer NOUN taxlaw-2794 201 116 ( ( PUNCT taxlaw-2794 201 117 the the DET taxlaw-2794 201 118 difference difference NOUN taxlaw-2794 201 119 between between ADP taxlaw-2794 201 120 1.3 1.3 NUM taxlaw-2794 201 121 million million NUM taxlaw-2794 201 122 in in ADP taxlaw-2794 201 123 2001 2001 NUM taxlaw-2794 201 124 and and CCONJ taxlaw-2794 201 125 4.1 4.1 NUM taxlaw-2794 201 126 million million NUM taxlaw-2794 201 127 in in ADP taxlaw-2794 201 128 2007 2007 NUM taxlaw-2794 201 129 ) ) PUNCT taxlaw-2794 201 130 to to ADP taxlaw-2794 201 131 the the DET taxlaw-2794 201 132 amt amt PROPN taxlaw-2794 201 133 in in ADP taxlaw-2794 201 134 this this DET taxlaw-2794 201 135 decade decade NOUN taxlaw-2794 201 136 , , PUNCT taxlaw-2794 201 137 in in ADP taxlaw-2794 201 138 a a DET taxlaw-2794 201 139 world world NOUN taxlaw-2794 201 140 of of ADP taxlaw-2794 201 141 pencil pencil NOUN taxlaw-2794 201 142 - - PUNCT taxlaw-2794 201 143 and and CCONJ taxlaw-2794 201 144 - - PUNCT taxlaw-2794 201 145 paper paper NOUN taxlaw-2794 201 146 tax tax NOUN taxlaw-2794 201 147 return return NOUN taxlaw-2794 201 148 preparation preparation NOUN taxlaw-2794 201 149 . . PUNCT taxlaw-2794 202 1 it it PRON taxlaw-2794 202 2 is be AUX taxlaw-2794 202 3 reasonable reasonable ADJ taxlaw-2794 202 4 to to PART taxlaw-2794 202 5 surmise surmise VERB taxlaw-2794 202 6 , , PUNCT taxlaw-2794 202 7 however however ADV taxlaw-2794 202 8 , , PUNCT taxlaw-2794 202 9 that that SCONJ taxlaw-2794 202 10 in in ADP taxlaw-2794 202 11 that that DET taxlaw-2794 202 12 alternate alternate ADJ taxlaw-2794 202 13 universe universe NOUN taxlaw-2794 202 14 , , PUNCT taxlaw-2794 202 15 complaints complaint NOUN taxlaw-2794 202 16 of of ADP taxlaw-2794 202 17 computational computational ADJ taxlaw-2794 202 18 complexity complexity NOUN taxlaw-2794 202 19 would would AUX taxlaw-2794 202 20 have have AUX taxlaw-2794 202 21 been be AUX taxlaw-2794 202 22 a a DET taxlaw-2794 202 23 serious serious ADJ taxlaw-2794 202 24 impediment impediment NOUN taxlaw-2794 202 25 to to ADP taxlaw-2794 202 26 the the DET taxlaw-2794 202 27 exclusion exclusion NOUN taxlaw-2794 202 28 of of ADP taxlaw-2794 202 29 the the DET taxlaw-2794 202 30 amt amt PROPN taxlaw-2794 202 31 from from ADP taxlaw-2794 202 32 the the DET taxlaw-2794 202 33 tax tax NOUN taxlaw-2794 202 34 reductions reduction NOUN taxlaw-2794 202 35 of of ADP taxlaw-2794 202 36 2001 2001 NUM taxlaw-2794 202 37 and and CCONJ taxlaw-2794 202 38 2003 2003 NUM taxlaw-2794 202 39 . . PUNCT taxlaw-2794 203 1 but but CCONJ taxlaw-2794 203 2 with with ADP taxlaw-2794 203 3 more more ADJ taxlaw-2794 203 4 than than ADP taxlaw-2794 203 5 four four NUM taxlaw-2794 203 6 out out ADP taxlaw-2794 203 7 of of ADP taxlaw-2794 203 8 five five NUM taxlaw-2794 203 9 returns return NOUN taxlaw-2794 203 10 for for ADP taxlaw-2794 203 11 tax tax NOUN taxlaw-2794 203 12 year year NOUN taxlaw-2794 203 13 2001 2001 NUM taxlaw-2794 203 14 prepared prepare VERB taxlaw-2794 203 15 on on ADP taxlaw-2794 203 16 computers,39 computers,39 NOUN taxlaw-2794 203 17 and and CCONJ taxlaw-2794 203 18 with with ADP taxlaw-2794 203 19 the the DET taxlaw-2794 203 20 expectation expectation NOUN taxlaw-2794 203 21 that that SCONJ taxlaw-2794 203 22 the the DET taxlaw-2794 203 23 dominance dominance NOUN taxlaw-2794 203 24 of of ADP taxlaw-2794 203 25 software software NOUN taxlaw-2794 203 26 would would AUX taxlaw-2794 203 27 only only ADV taxlaw-2794 203 28 increase increase VERB taxlaw-2794 203 29 over over ADP taxlaw-2794 203 30 time time NOUN taxlaw-2794 203 31 , , PUNCT taxlaw-2794 203 32 congress congress PROPN taxlaw-2794 203 33 had have VERB taxlaw-2794 203 34 no no DET taxlaw-2794 203 35 reason reason NOUN taxlaw-2794 203 36 to to PART taxlaw-2794 203 37 fear fear VERB taxlaw-2794 203 38 major major ADJ taxlaw-2794 203 39 taxpayer taxpayer NOUN taxlaw-2794 203 40 objections objection NOUN taxlaw-2794 203 41 to to ADP taxlaw-2794 203 42 the the DET taxlaw-2794 203 43 computational computational ADJ taxlaw-2794 203 44 complexity complexity NOUN taxlaw-2794 203 45 of of ADP taxlaw-2794 203 46 the the DET taxlaw-2794 203 47 expanding expand VERB taxlaw-2794 203 48 the the DET taxlaw-2794 203 49 question question NOUN taxlaw-2794 203 50 remains remain VERB taxlaw-2794 203 51 : : PUNCT taxlaw-2794 203 52 if if SCONJ taxlaw-2794 203 53 the the DET taxlaw-2794 203 54 computational computational ADJ taxlaw-2794 203 55 complexity complexity NOUN taxlaw-2794 203 56 of of ADP taxlaw-2794 203 57 the the DET taxlaw-2794 203 58 amt amt PROPN taxlaw-2794 203 59 is be AUX taxlaw-2794 203 60 no no ADV taxlaw-2794 203 61 longer long ADV taxlaw-2794 203 62 a a DET taxlaw-2794 203 63 problem problem NOUN taxlaw-2794 203 64 in in ADP taxlaw-2794 203 65 the the DET taxlaw-2794 203 66 turbotax turbotax PROPN taxlaw-2794 203 67 era era NOUN taxlaw-2794 203 68 , , PUNCT taxlaw-2794 203 69 what what PRON taxlaw-2794 203 70 is be AUX taxlaw-2794 203 71 wrong wrong ADJ taxlaw-2794 203 72 with with ADP taxlaw-2794 203 73 imposing impose VERB taxlaw-2794 203 74 the the DET taxlaw-2794 203 75 amt amt PROPN taxlaw-2794 203 76 on on ADP taxlaw-2794 203 77 millions million NOUN taxlaw-2794 203 78 — — PUNCT taxlaw-2794 203 79 or or CCONJ taxlaw-2794 203 80 even even ADV taxlaw-2794 203 81 tens ten NOUN taxlaw-2794 203 82 of of ADP taxlaw-2794 203 83 millions million NOUN taxlaw-2794 203 84 — — PUNCT taxlaw-2794 203 85 of of ADP taxlaw-2794 203 86 taxpayers taxpayer NOUN taxlaw-2794 203 87 ? ? PUNCT taxlaw-2794 204 1 when when SCONJ taxlaw-2794 204 2 it it PRON taxlaw-2794 204 3 urged urge VERB taxlaw-2794 204 4 the the DET taxlaw-2794 204 5 repeal repeal NOUN taxlaw-2794 204 6 of of ADP taxlaw-2794 204 7 the the DET taxlaw-2794 204 8 amt amt PROPN taxlaw-2794 204 9 in in ADP taxlaw-2794 204 10 its its PRON taxlaw-2794 204 11 2005 2005 NUM taxlaw-2794 204 12 report report NOUN taxlaw-2794 204 13 , , PUNCT taxlaw-2794 204 14 the the DET taxlaw-2794 204 15 president president NOUN taxlaw-2794 204 16 ’s ’s PART taxlaw-2794 204 17 advisory advisory ADJ taxlaw-2794 204 18 panel panel NOUN taxlaw-2794 204 19 on on ADP taxlaw-2794 204 20 federal federal ADJ taxlaw-2794 204 21 tax tax NOUN taxlaw-2794 204 22 reform reform NOUN taxlaw-2794 204 23 ( ( PUNCT taxlaw-2794 204 24 “ " PUNCT taxlaw-2794 204 25 panel panel NOUN taxlaw-2794 204 26 ” " PUNCT taxlaw-2794 204 27 ) ) PUNCT taxlaw-2794 204 28 condemned condemn VERB taxlaw-2794 204 29 the the DET taxlaw-2794 204 30 amt amt PROPN taxlaw-2794 204 31 solely solely ADV taxlaw-2794 204 32 on on ADP taxlaw-2794 204 33 the the DET taxlaw-2794 204 34 basis basis NOUN taxlaw-2794 204 35 of of ADP taxlaw-2794 204 36 computational computational ADJ taxlaw-2794 204 37 complexity complexity NOUN taxlaw-2794 204 38 : : PUNCT taxlaw-2794 204 39 “ " PUNCT taxlaw-2794 204 40 eliminating eliminate VERB taxlaw-2794 204 41 the the DET taxlaw-2794 204 42 amt amt PROPN taxlaw-2794 204 43 would would AUX taxlaw-2794 204 44 free free VERB taxlaw-2794 204 45 millions million NOUN taxlaw-2794 204 46 of of ADP taxlaw-2794 204 47 middle middle ADJ taxlaw-2794 204 48 - - PUNCT taxlaw-2794 204 49 class class NOUN taxlaw-2794 204 50 taxpayers taxpayer NOUN taxlaw-2794 204 51 . . PUNCT taxlaw-2794 204 52 . . PUNCT taxlaw-2794 205 1 . . PUNCT taxlaw-2794 206 1 from from ADP taxlaw-2794 206 2 filing file VERB taxlaw-2794 206 3 the the DET taxlaw-2794 206 4 forms form NOUN taxlaw-2794 206 5 , , PUNCT taxlaw-2794 206 6 preparing prepare VERB taxlaw-2794 206 7 the the DET taxlaw-2794 206 8 35 35 NUM taxlaw-2794 206 9 . . PUNCT taxlaw-2794 207 1 i i PRON taxlaw-2794 207 2 d. d. PROPN taxlaw-2794 207 3 at at ADP taxlaw-2794 207 4 11 11 NUM taxlaw-2794 207 5 . . PUNCT taxlaw-2794 208 1 36 36 NUM taxlaw-2794 208 2 . . PUNCT taxlaw-2794 208 3 tax tax NOUN taxlaw-2794 208 4 policy policy NOUN taxlaw-2794 208 5 center center NOUN taxlaw-2794 208 6 , , PUNCT taxlaw-2794 208 7 amt amt PROPN taxlaw-2794 208 8 preference preference NOUN taxlaw-2794 208 9 items item NOUN taxlaw-2794 208 10 , , PUNCT taxlaw-2794 208 11 2002 2002 NUM taxlaw-2794 208 12 , , PUNCT taxlaw-2794 208 13 2004–2006 2004–2006 NUM taxlaw-2794 208 14 1 1 NUM taxlaw-2794 208 15 , , PUNCT taxlaw-2794 208 16 available available ADJ taxlaw-2794 208 17 at at ADP taxlaw-2794 208 18 http://www.taxpolicycenter.org/taxfacts/displayfact.cfm?docid=468 http://www.taxpolicycenter.org/taxfacts/displayfact.cfm?docid=468 NOUN taxlaw-2794 208 19 ( ( PUNCT taxlaw-2794 208 20 last last ADV taxlaw-2794 208 21 visited visit VERB taxlaw-2794 208 22 feb feb PROPN taxlaw-2794 208 23 . . PROPN taxlaw-2794 208 24 14 14 NUM taxlaw-2794 208 25 , , PUNCT taxlaw-2794 208 26 2010 2010 NUM taxlaw-2794 208 27 ) ) PUNCT taxlaw-2794 208 28 . . PUNCT taxlaw-2794 209 1 37 37 NUM taxlaw-2794 209 2 . . PUNCT taxlaw-2794 210 1 see see VERB taxlaw-2794 210 2 , , PUNCT taxlaw-2794 210 3 e.g. e.g. ADV taxlaw-2794 210 4 , , PUNCT taxlaw-2794 210 5 american american ADJ taxlaw-2794 210 6 recovery recovery NOUN taxlaw-2794 210 7 and and CCONJ taxlaw-2794 210 8 reinvestment reinvestment NOUN taxlaw-2794 210 9 tax tax NOUN taxlaw-2794 210 10 act act NOUN taxlaw-2794 210 11 of of ADP taxlaw-2794 210 12 2009 2009 NUM taxlaw-2794 210 13 , , PUNCT taxlaw-2794 210 14 pub pub NOUN taxlaw-2794 210 15 . . PUNCT taxlaw-2794 211 1 l. l. PROPN taxlaw-2794 211 2 no no PROPN taxlaw-2794 211 3 . . PROPN taxlaw-2794 211 4 1115 1115 NUM taxlaw-2794 211 5 , , PUNCT taxlaw-2794 211 6 § § NOUN taxlaw-2794 211 7 1012 1012 NUM taxlaw-2794 211 8 , , PUNCT taxlaw-2794 211 9 123 123 NUM taxlaw-2794 211 10 stat stat NOUN taxlaw-2794 211 11 . . PUNCT taxlaw-2794 212 1 115 115 NUM taxlaw-2794 213 1 ( ( PUNCT taxlaw-2794 213 2 enacting enact VERB taxlaw-2794 213 3 the the DET taxlaw-2794 213 4 amt amt PROPN taxlaw-2794 213 5 “ " PUNCT taxlaw-2794 213 6 patch patch NOUN taxlaw-2794 213 7 ” " PUNCT taxlaw-2794 213 8 for for ADP taxlaw-2794 213 9 2009 2009 NUM taxlaw-2794 213 10 ) ) PUNCT taxlaw-2794 213 11 . . PUNCT taxlaw-2794 214 1 38 38 NUM taxlaw-2794 214 2 . . PUNCT taxlaw-2794 214 3 leiserson leiserson NOUN taxlaw-2794 214 4 & & CCONJ taxlaw-2794 214 5 rohaly rohaly PROPN taxlaw-2794 214 6 , , PUNCT taxlaw-2794 214 7 supra supra PROPN taxlaw-2794 214 8 note note PROPN taxlaw-2794 214 9 29 29 NUM taxlaw-2794 214 10 , , PUNCT taxlaw-2794 214 11 at at ADP taxlaw-2794 214 12 11 11 NUM taxlaw-2794 214 13 tbl.3 tbl.3 NOUN taxlaw-2794 214 14 ( ( PUNCT taxlaw-2794 214 15 estimating estimate VERB taxlaw-2794 214 16 that that SCONJ taxlaw-2794 214 17 34.8 34.8 NUM taxlaw-2794 214 18 million million NUM taxlaw-2794 214 19 taxpayers taxpayer NOUN taxlaw-2794 214 20 will will AUX taxlaw-2794 214 21 be be AUX taxlaw-2794 214 22 subject subject ADJ taxlaw-2794 214 23 to to ADP taxlaw-2794 214 24 the the DET taxlaw-2794 214 25 amt amt PROPN taxlaw-2794 214 26 in in ADP taxlaw-2794 214 27 2010 2010 NUM taxlaw-2794 214 28 in in ADP taxlaw-2794 214 29 the the DET taxlaw-2794 214 30 absence absence NOUN taxlaw-2794 214 31 of of ADP taxlaw-2794 214 32 a a DET taxlaw-2794 214 33 “ " PUNCT taxlaw-2794 214 34 patch patch NOUN taxlaw-2794 214 35 ” " PUNCT taxlaw-2794 214 36 for for ADP taxlaw-2794 214 37 that that DET taxlaw-2794 214 38 year year NOUN taxlaw-2794 214 39 ) ) PUNCT taxlaw-2794 214 40 . . PUNCT taxlaw-2794 215 1 39 39 NUM taxlaw-2794 215 2 . . PUNCT taxlaw-2794 216 1 according accord VERB taxlaw-2794 216 2 to to ADP taxlaw-2794 216 3 the the DET taxlaw-2794 216 4 internal internal ADJ taxlaw-2794 216 5 revenue revenue NOUN taxlaw-2794 216 6 service service NOUN taxlaw-2794 216 7 , , PUNCT taxlaw-2794 216 8 80.16 80.16 NUM taxlaw-2794 216 9 % % NOUN taxlaw-2794 216 10 of of ADP taxlaw-2794 216 11 2001 2001 NUM taxlaw-2794 216 12 returns return NOUN taxlaw-2794 216 13 were be AUX taxlaw-2794 216 14 prepared prepare VERB taxlaw-2794 216 15 on on ADP taxlaw-2794 216 16 computers computer NOUN taxlaw-2794 216 17 . . PUNCT taxlaw-2794 217 1 internal internal ADJ taxlaw-2794 217 2 revenue revenue NOUN taxlaw-2794 217 3 service service NOUN taxlaw-2794 217 4 , , PUNCT taxlaw-2794 217 5 tax tax NOUN taxlaw-2794 217 6 year year NOUN taxlaw-2794 217 7 2001 2001 NUM taxlaw-2794 217 8 taxpayer taxpayer NOUN taxlaw-2794 217 9 usage usage NOUN taxlaw-2794 217 10 study study NOUN taxlaw-2794 217 11 , , PUNCT taxlaw-2794 217 12 report report NOUN taxlaw-2794 217 13 14 14 NUM taxlaw-2794 217 14 , , PUNCT taxlaw-2794 217 15 available available ADJ taxlaw-2794 217 16 at at ADP taxlaw-2794 217 17 http://www.irs.gov/taxstats/article/0,,id=184856,00.html http://www.irs.gov/taxstats/article/0,,id=184856,00.html PROPN taxlaw-2794 217 18 ( ( PUNCT taxlaw-2794 217 19 follow follow VERB taxlaw-2794 217 20 “ " PUNCT taxlaw-2794 217 21 2002 2002 NUM taxlaw-2794 217 22 ” " PUNCT taxlaw-2794 217 23 link link NOUN taxlaw-2794 217 24 under under ADP taxlaw-2794 217 25 “ " PUNCT taxlaw-2794 217 26 archives archive NOUN taxlaw-2794 217 27 ” " PUNCT taxlaw-2794 217 28 ) ) PUNCT taxlaw-2794 217 29 ( ( PUNCT taxlaw-2794 217 30 last last ADJ taxlaw-2794 217 31 visited visit VERB taxlaw-2794 217 32 feb feb PROPN taxlaw-2794 217 33 . . PROPN taxlaw-2794 217 34 14 14 NUM taxlaw-2794 217 35 , , PUNCT taxlaw-2794 217 36 2010 2010 NUM taxlaw-2794 217 37 ) ) PUNCT taxlaw-2794 217 38 . . PUNCT taxlaw-2794 218 1 http://www.irs.gov/taxstats/article/0,,id=184856,00.html http://www.irs.gov/taxstats/article/0,,id=184856,00.html PROPN taxlaw-2794 218 2 102 102 NUM taxlaw-2794 218 3 columbia columbia PROPN taxlaw-2794 218 4 journal journal PROPN taxlaw-2794 218 5 of of ADP taxlaw-2794 218 6 tax tax NOUN taxlaw-2794 218 7 law law NOUN taxlaw-2794 219 1 [ [ X taxlaw-2794 219 2 vol vol NOUN taxlaw-2794 219 3 . . PUNCT taxlaw-2794 220 1 1:91 1:91 NUM taxlaw-2794 220 2 determine determine VERB taxlaw-2794 220 3 their their PRON taxlaw-2794 220 4 amt amt PROPN taxlaw-2794 220 5 liability liability NOUN taxlaw-2794 220 6 . . PUNCT taxlaw-2794 221 1 ”40 ”40 NOUN taxlaw-2794 221 2 somehow somehow ADV taxlaw-2794 221 3 the the DET taxlaw-2794 221 4 panel panel NOUN taxlaw-2794 221 5 missed miss VERB taxlaw-2794 221 6 the the DET taxlaw-2794 221 7 fact fact NOUN taxlaw-2794 221 8 that that SCONJ taxlaw-2794 221 9 very very ADV taxlaw-2794 221 10 few few ADJ taxlaw-2794 221 11 taxpayers taxpayer NOUN taxlaw-2794 221 12 ( ( PUNCT taxlaw-2794 221 13 or or CCONJ taxlaw-2794 221 14 their their PRON taxlaw-2794 221 15 paid pay VERB taxlaw-2794 221 16 preparers preparer NOUN taxlaw-2794 221 17 ) ) PUNCT taxlaw-2794 221 18 actually actually ADV taxlaw-2794 221 19 wrestle wrestle VERB taxlaw-2794 221 20 with with ADP taxlaw-2794 221 21 these these DET taxlaw-2794 221 22 forms form NOUN taxlaw-2794 221 23 , , PUNCT taxlaw-2794 221 24 worksheets worksheet NOUN taxlaw-2794 221 25 , , PUNCT taxlaw-2794 221 26 and and CCONJ taxlaw-2794 221 27 calculations calculation NOUN taxlaw-2794 221 28 , , PUNCT taxlaw-2794 221 29 because because SCONJ taxlaw-2794 221 30 the the DET taxlaw-2794 221 31 vast vast ADJ taxlaw-2794 221 32 majority majority NOUN taxlaw-2794 221 33 of of ADP taxlaw-2794 221 34 amt amt PROPN taxlaw-2794 221 35 returns return NOUN taxlaw-2794 221 36 are be AUX taxlaw-2794 221 37 now now ADV taxlaw-2794 221 38 prepared prepared ADJ taxlaw-2794 221 39 on on ADP taxlaw-2794 221 40 computers computer NOUN taxlaw-2794 221 41 ( ( PUNCT taxlaw-2794 221 42 and and CCONJ taxlaw-2794 221 43 virtually virtually ADV taxlaw-2794 221 44 all all PRON taxlaw-2794 221 45 are be AUX taxlaw-2794 221 46 likely likely ADJ taxlaw-2794 221 47 to to PART taxlaw-2794 221 48 be be AUX taxlaw-2794 221 49 computer computer NOUN taxlaw-2794 221 50 - - PUNCT taxlaw-2794 221 51 prepared prepare VERB taxlaw-2794 221 52 in in ADP taxlaw-2794 221 53 the the DET taxlaw-2794 221 54 near near ADJ taxlaw-2794 221 55 future future NOUN taxlaw-2794 221 56 ) ) PUNCT taxlaw-2794 221 57 . . PUNCT taxlaw-2794 222 1 if if SCONJ taxlaw-2794 222 2 this this PRON taxlaw-2794 222 3 is be AUX taxlaw-2794 222 4 the the DET taxlaw-2794 222 5 only only ADJ taxlaw-2794 222 6 objection objection NOUN taxlaw-2794 222 7 to to ADP taxlaw-2794 222 8 a a DET taxlaw-2794 222 9 burgeoning burgeon VERB taxlaw-2794 222 10 amt amt PROPN taxlaw-2794 222 11 , , PUNCT taxlaw-2794 222 12 then then ADV taxlaw-2794 222 13 there there PRON taxlaw-2794 222 14 is be VERB taxlaw-2794 222 15 really really ADV taxlaw-2794 222 16 no no DET taxlaw-2794 222 17 meaningful meaningful ADJ taxlaw-2794 222 18 objection objection NOUN taxlaw-2794 222 19 . . PUNCT taxlaw-2794 223 1 tax tax NOUN taxlaw-2794 223 2 historian historian PROPN taxlaw-2794 223 3 joseph joseph PROPN taxlaw-2794 223 4 thorndike thorndike PROPN taxlaw-2794 223 5 shares share VERB taxlaw-2794 223 6 the the DET taxlaw-2794 223 7 view view NOUN taxlaw-2794 223 8 of of ADP taxlaw-2794 223 9 this this DET taxlaw-2794 223 10 essay essay NOUN taxlaw-2794 223 11 that that SCONJ taxlaw-2794 223 12 , , PUNCT taxlaw-2794 223 13 as as ADP taxlaw-2794 223 14 a a DET taxlaw-2794 223 15 political political ADJ taxlaw-2794 223 16 matter matter NOUN taxlaw-2794 223 17 , , PUNCT taxlaw-2794 223 18 computationally computationally ADV taxlaw-2794 223 19 complex complex ADJ taxlaw-2794 223 20 tax tax NOUN taxlaw-2794 223 21 provisions provision NOUN taxlaw-2794 223 22 of of ADP taxlaw-2794 223 23 wide wide ADJ taxlaw-2794 223 24 applicability applicability NOUN taxlaw-2794 223 25 can can AUX taxlaw-2794 223 26 survive survive VERB taxlaw-2794 223 27 and and CCONJ taxlaw-2794 223 28 flourish flourish VERB taxlaw-2794 223 29 in in ADP taxlaw-2794 223 30 the the DET taxlaw-2794 223 31 turbotax turbotax NOUN taxlaw-2794 223 32 era era NOUN taxlaw-2794 223 33 , , PUNCT taxlaw-2794 223 34 and and CCONJ taxlaw-2794 223 35 he he PRON taxlaw-2794 223 36 ruefully ruefully ADV taxlaw-2794 223 37 predicts predict VERB taxlaw-2794 223 38 that that SCONJ taxlaw-2794 223 39 the the DET taxlaw-2794 223 40 amt amt PROPN taxlaw-2794 223 41 — — PUNCT taxlaw-2794 223 42 which which PRON taxlaw-2794 223 43 he he PRON taxlaw-2794 223 44 excoriates excoriate VERB taxlaw-2794 223 45 as as ADP taxlaw-2794 223 46 “ " PUNCT taxlaw-2794 223 47 a a DET taxlaw-2794 223 48 bad bad ADJ taxlaw-2794 223 49 tax tax NOUN taxlaw-2794 223 50 , , PUNCT taxlaw-2794 223 51 a a DET taxlaw-2794 223 52 blight blight NOUN taxlaw-2794 223 53 on on ADP taxlaw-2794 223 54 the the DET taxlaw-2794 223 55 nation nation NOUN taxlaw-2794 223 56 ’s ’s PART taxlaw-2794 223 57 revenue revenue NOUN taxlaw-2794 223 58 structure”—will structure”—will NOUN taxlaw-2794 223 59 not not PART taxlaw-2794 223 60 “ " PUNCT taxlaw-2794 223 61 cause cause VERB taxlaw-2794 223 62 enough enough ADJ taxlaw-2794 223 63 pain pain NOUN taxlaw-2794 223 64 to to PART taxlaw-2794 223 65 ensure ensure VERB taxlaw-2794 223 66 its its PRON taxlaw-2794 223 67 own own ADJ taxlaw-2794 223 68 demise demise NOUN taxlaw-2794 223 69 . . PUNCT taxlaw-2794 224 1 ”41 ”41 PROPN taxlaw-2794 225 1 like like ADP taxlaw-2794 225 2 the the DET taxlaw-2794 225 3 panel panel NOUN taxlaw-2794 225 4 , , PUNCT taxlaw-2794 225 5 however however ADV taxlaw-2794 225 6 , , PUNCT taxlaw-2794 225 7 thorndike thorndike PROPN taxlaw-2794 225 8 does do AUX taxlaw-2794 225 9 not not PART taxlaw-2794 225 10 explain explain VERB taxlaw-2794 225 11 what what PRON taxlaw-2794 225 12 is be AUX taxlaw-2794 225 13 so so ADV taxlaw-2794 225 14 objectionable objectionable ADJ taxlaw-2794 225 15 about about ADP taxlaw-2794 225 16 the the DET taxlaw-2794 225 17 amt amt PROPN taxlaw-2794 225 18 , , PUNCT taxlaw-2794 225 19 when when SCONJ taxlaw-2794 225 20 millions million NOUN taxlaw-2794 225 21 of of ADP taxlaw-2794 225 22 computers computer NOUN taxlaw-2794 225 23 stand stand VERB taxlaw-2794 225 24 ready ready ADJ taxlaw-2794 225 25 to to PART taxlaw-2794 225 26 do do VERB taxlaw-2794 225 27 all all DET taxlaw-2794 225 28 the the DET taxlaw-2794 225 29 number number NOUN taxlaw-2794 225 30 - - PUNCT taxlaw-2794 225 31 crunching crunch VERB taxlaw-2794 225 32 . . PUNCT taxlaw-2794 226 1 despite despite SCONJ taxlaw-2794 226 2 his his PRON taxlaw-2794 226 3 lack lack NOUN taxlaw-2794 226 4 of of ADP taxlaw-2794 226 5 explanation explanation NOUN taxlaw-2794 226 6 , , PUNCT taxlaw-2794 226 7 thorndike thorndike PROPN taxlaw-2794 226 8 is be AUX taxlaw-2794 226 9 right right ADJ taxlaw-2794 226 10 — — PUNCT taxlaw-2794 226 11 the the DET taxlaw-2794 226 12 amt amt PROPN taxlaw-2794 226 13 is be AUX taxlaw-2794 226 14 a a DET taxlaw-2794 226 15 bad bad ADJ taxlaw-2794 226 16 tax tax NOUN taxlaw-2794 226 17 , , PUNCT taxlaw-2794 226 18 even even ADV taxlaw-2794 226 19 with with ADP taxlaw-2794 226 20 those those DET taxlaw-2794 226 21 millions million NOUN taxlaw-2794 226 22 of of ADP taxlaw-2794 226 23 computers computer NOUN taxlaw-2794 226 24 at at ADP taxlaw-2794 226 25 the the DET taxlaw-2794 226 26 ready ready ADJ taxlaw-2794 226 27 . . PUNCT taxlaw-2794 227 1 the the DET taxlaw-2794 227 2 fundamental fundamental ADJ taxlaw-2794 227 3 problem problem NOUN taxlaw-2794 227 4 is be AUX taxlaw-2794 227 5 that that SCONJ taxlaw-2794 227 6 the the DET taxlaw-2794 227 7 amt amt PROPN taxlaw-2794 227 8 turns turn VERB taxlaw-2794 227 9 the the DET taxlaw-2794 227 10 tax tax NOUN taxlaw-2794 227 11 system system NOUN taxlaw-2794 227 12 into into ADP taxlaw-2794 227 13 a a DET taxlaw-2794 227 14 black black ADJ taxlaw-2794 227 15 box box NOUN taxlaw-2794 227 16 for for ADP taxlaw-2794 227 17 those those DET taxlaw-2794 227 18 taxpayers taxpayer NOUN taxlaw-2794 227 19 to to PART taxlaw-2794 227 20 whom whom PRON taxlaw-2794 227 21 it it PRON taxlaw-2794 227 22 applies apply VERB taxlaw-2794 227 23 . . PUNCT taxlaw-2794 228 1 turbotax turbotax NOUN taxlaw-2794 228 2 or or CCONJ taxlaw-2794 228 3 a a DET taxlaw-2794 228 4 paid pay VERB taxlaw-2794 228 5 preparer preparer NOUN taxlaw-2794 228 6 will will AUX taxlaw-2794 228 7 tell tell VERB taxlaw-2794 228 8 the the DET taxlaw-2794 228 9 taxpayer taxpayer NOUN taxlaw-2794 228 10 his his PRON taxlaw-2794 228 11 overall overall ADJ taxlaw-2794 228 12 tax tax NOUN taxlaw-2794 228 13 liability liability NOUN taxlaw-2794 228 14 , , PUNCT taxlaw-2794 228 15 but but CCONJ taxlaw-2794 228 16 the the DET taxlaw-2794 228 17 taxpayer taxpayer NOUN taxlaw-2794 228 18 may may AUX taxlaw-2794 228 19 not not PART taxlaw-2794 228 20 focus focus VERB taxlaw-2794 228 21 on on ADP taxlaw-2794 228 22 the the DET taxlaw-2794 228 23 portion portion NOUN taxlaw-2794 228 24 of of ADP taxlaw-2794 228 25 that that DET taxlaw-2794 228 26 liability liability NOUN taxlaw-2794 228 27 attributable attributable ADJ taxlaw-2794 228 28 to to ADP taxlaw-2794 228 29 the the DET taxlaw-2794 228 30 amt amt PROPN taxlaw-2794 228 31 . . PUNCT taxlaw-2794 229 1 even even ADV taxlaw-2794 229 2 if if SCONJ taxlaw-2794 229 3 the the DET taxlaw-2794 229 4 taxpayer taxpayer NOUN taxlaw-2794 229 5 happens happen VERB taxlaw-2794 229 6 to to PART taxlaw-2794 229 7 notice notice VERB taxlaw-2794 229 8 the the DET taxlaw-2794 229 9 amount amount NOUN taxlaw-2794 229 10 of of ADP taxlaw-2794 229 11 his his PRON taxlaw-2794 229 12 amt amt NOUN taxlaw-2794 229 13 , , PUNCT taxlaw-2794 229 14 he he PRON taxlaw-2794 229 15 will will AUX taxlaw-2794 229 16 almost almost ADV taxlaw-2794 229 17 certainly certainly ADV taxlaw-2794 229 18 not not PART taxlaw-2794 229 19 understand understand VERB taxlaw-2794 229 20 the the DET taxlaw-2794 229 21 derivation derivation NOUN taxlaw-2794 229 22 of of ADP taxlaw-2794 229 23 that that DET taxlaw-2794 229 24 figure figure NOUN taxlaw-2794 229 25 . . PUNCT taxlaw-2794 230 1 to to ADP taxlaw-2794 230 2 that that DET taxlaw-2794 230 3 taxpayer taxpayer NOUN taxlaw-2794 230 4 , , PUNCT taxlaw-2794 230 5 the the DET taxlaw-2794 230 6 tax tax NOUN taxlaw-2794 230 7 system system NOUN taxlaw-2794 230 8 is be AUX taxlaw-2794 230 9 a a DET taxlaw-2794 230 10 black black ADJ taxlaw-2794 230 11 box box NOUN taxlaw-2794 230 12 , , PUNCT taxlaw-2794 230 13 producing produce VERB taxlaw-2794 230 14 a a DET taxlaw-2794 230 15 tax tax NOUN taxlaw-2794 230 16 liability liability NOUN taxlaw-2794 230 17 through through ADP taxlaw-2794 230 18 some some DET taxlaw-2794 230 19 incomprehensible incomprehensible ADJ taxlaw-2794 230 20 process process NOUN taxlaw-2794 230 21 . . PUNCT taxlaw-2794 231 1 there there PRON taxlaw-2794 231 2 are be VERB taxlaw-2794 231 3 two two NUM taxlaw-2794 231 4 serious serious ADJ taxlaw-2794 231 5 objections objection NOUN taxlaw-2794 231 6 to to ADP taxlaw-2794 231 7 a a DET taxlaw-2794 231 8 black black ADJ taxlaw-2794 231 9 - - PUNCT taxlaw-2794 231 10 box box NOUN taxlaw-2794 231 11 tax tax NOUN taxlaw-2794 231 12 system system NOUN taxlaw-2794 231 13 . . PUNCT taxlaw-2794 232 1 the the DET taxlaw-2794 232 2 first first ADJ taxlaw-2794 232 3 objection objection NOUN taxlaw-2794 232 4 is be AUX taxlaw-2794 232 5 grounded ground VERB taxlaw-2794 232 6 in in ADP taxlaw-2794 232 7 civics civic NOUN taxlaw-2794 232 8 . . PUNCT taxlaw-2794 233 1 as as SCONJ taxlaw-2794 233 2 charles charles PROPN taxlaw-2794 233 3 mclure mclure NOUN taxlaw-2794 233 4 has have AUX taxlaw-2794 233 5 noted note VERB taxlaw-2794 233 6 , , PUNCT taxlaw-2794 233 7 a a DET taxlaw-2794 233 8 black black ADJ taxlaw-2794 233 9 - - PUNCT taxlaw-2794 233 10 box box NOUN taxlaw-2794 233 11 tax tax NOUN taxlaw-2794 233 12 system system NOUN taxlaw-2794 233 13 is be AUX taxlaw-2794 233 14 “ " PUNCT taxlaw-2794 233 15 hardly hardly ADV taxlaw-2794 233 16 a a DET taxlaw-2794 233 17 recipe recipe NOUN taxlaw-2794 233 18 for for ADP taxlaw-2794 233 19 good good ADJ taxlaw-2794 233 20 governance governance NOUN taxlaw-2794 233 21 in in ADP taxlaw-2794 233 22 a a DET taxlaw-2794 233 23 democracy democracy NOUN taxlaw-2794 233 24 . . PUNCT taxlaw-2794 234 1 ”42 ”42 VERB taxlaw-2794 234 2 if if SCONJ taxlaw-2794 234 3 taxpayers taxpayer NOUN taxlaw-2794 234 4 do do AUX taxlaw-2794 234 5 not not PART taxlaw-2794 234 6 have have VERB taxlaw-2794 234 7 at at ADV taxlaw-2794 234 8 least least ADJ taxlaw-2794 234 9 a a DET taxlaw-2794 234 10 rough rough ADJ taxlaw-2794 234 11 idea idea NOUN taxlaw-2794 234 12 of of ADP taxlaw-2794 234 13 the the DET taxlaw-2794 234 14 process process NOUN taxlaw-2794 234 15 through through ADP taxlaw-2794 234 16 which which PRON taxlaw-2794 234 17 their their PRON taxlaw-2794 234 18 tax tax NOUN taxlaw-2794 234 19 liabilities liability NOUN taxlaw-2794 234 20 are be AUX taxlaw-2794 234 21 determined determine VERB taxlaw-2794 234 22 , , PUNCT taxlaw-2794 234 23 they they PRON taxlaw-2794 234 24 can can AUX taxlaw-2794 234 25 have have VERB taxlaw-2794 234 26 no no DET taxlaw-2794 234 27 way way NOUN taxlaw-2794 234 28 of of ADP taxlaw-2794 234 29 evaluating evaluate VERB taxlaw-2794 234 30 the the DET taxlaw-2794 234 31 fairness fairness NOUN taxlaw-2794 234 32 of of ADP taxlaw-2794 234 33 the the DET taxlaw-2794 234 34 tax tax NOUN taxlaw-2794 234 35 system system NOUN taxlaw-2794 234 36 , , PUNCT taxlaw-2794 234 37 as as SCONJ taxlaw-2794 234 38 applied apply VERB taxlaw-2794 234 39 either either ADV taxlaw-2794 234 40 to to ADP taxlaw-2794 234 41 themselves themselves PRON taxlaw-2794 234 42 or or CCONJ taxlaw-2794 234 43 to to ADP taxlaw-2794 234 44 others.43 others.43 ADJ taxlaw-2794 234 45 taxation taxation NOUN taxlaw-2794 234 46 without without ADP taxlaw-2794 234 47 comprehension comprehension NOUN taxlaw-2794 234 48 is be AUX taxlaw-2794 234 49 as as ADV taxlaw-2794 234 50 inimical inimical ADJ taxlaw-2794 234 51 to to ADP taxlaw-2794 234 52 democracy democracy NOUN taxlaw-2794 234 53 as as ADP taxlaw-2794 234 54 40 40 NUM taxlaw-2794 234 55 . . PUNCT taxlaw-2794 235 1 president president PROPN taxlaw-2794 235 2 ’s ’s PART taxlaw-2794 235 3 advisory advisory ADJ taxlaw-2794 235 4 panel panel NOUN taxlaw-2794 235 5 on on ADP taxlaw-2794 235 6 federal federal ADJ taxlaw-2794 235 7 tax tax NOUN taxlaw-2794 235 8 reform reform NOUN taxlaw-2794 235 9 , , PUNCT taxlaw-2794 235 10 simple simple ADJ taxlaw-2794 235 11 , , PUNCT taxlaw-2794 235 12 fair fair ADJ taxlaw-2794 235 13 , , PUNCT taxlaw-2794 235 14 and and CCONJ taxlaw-2794 235 15 pro pro ADJ taxlaw-2794 235 16 - - ADJ taxlaw-2794 235 17 growth growth ADJ taxlaw-2794 235 18 : : PUNCT taxlaw-2794 235 19 proposals proposal NOUN taxlaw-2794 235 20 to to PART taxlaw-2794 235 21 fix fix VERB taxlaw-2794 235 22 america america PROPN taxlaw-2794 235 23 ’s ’s PART taxlaw-2794 235 24 tax tax NOUN taxlaw-2794 235 25 system system NOUN taxlaw-2794 235 26 , , PUNCT taxlaw-2794 235 27 211 211 NUM taxlaw-2794 235 28 tax tax NOUN taxlaw-2794 235 29 notes note NOUN taxlaw-2794 235 30 today today NOUN taxlaw-2794 235 31 14 14 NUM taxlaw-2794 235 32 ( ( PUNCT taxlaw-2794 235 33 nov nov PROPN taxlaw-2794 235 34 . . PROPN taxlaw-2794 235 35 2 2 NUM taxlaw-2794 235 36 , , PUNCT taxlaw-2794 235 37 2005 2005 NUM taxlaw-2794 235 38 ) ) PUNCT taxlaw-2794 235 39 . . PUNCT taxlaw-2794 236 1 41 41 NUM taxlaw-2794 236 2 . . PUNCT taxlaw-2794 237 1 joseph joseph PROPN taxlaw-2794 237 2 j. j. PROPN taxlaw-2794 237 3 thorndike thorndike PROPN taxlaw-2794 237 4 , , PUNCT taxlaw-2794 237 5 the the DET taxlaw-2794 237 6 great great ADJ taxlaw-2794 237 7 noncrisis noncrisis NOUN taxlaw-2794 237 8 of of ADP taxlaw-2794 237 9 the the DET taxlaw-2794 237 10 amt amt PROPN taxlaw-2794 237 11 , , PUNCT taxlaw-2794 237 12 107 107 NUM taxlaw-2794 237 13 tax tax NOUN taxlaw-2794 237 14 notes note NOUN taxlaw-2794 237 15 245 245 NUM taxlaw-2794 237 16 ( ( PUNCT taxlaw-2794 237 17 2005 2005 NUM taxlaw-2794 237 18 ) ) PUNCT taxlaw-2794 237 19 . . PUNCT taxlaw-2794 238 1 42 42 NUM taxlaw-2794 238 2 . . PUNCT taxlaw-2794 239 1 charles charles PROPN taxlaw-2794 239 2 e. e. PROPN taxlaw-2794 239 3 mclure mclure PROPN taxlaw-2794 239 4 , , PUNCT taxlaw-2794 239 5 jr jr PROPN taxlaw-2794 239 6 . . PROPN taxlaw-2794 239 7 , , PUNCT taxlaw-2794 239 8 economics economic NOUN taxlaw-2794 239 9 and and CCONJ taxlaw-2794 239 10 tax tax NOUN taxlaw-2794 239 11 reform reform NOUN taxlaw-2794 239 12 : : PUNCT taxlaw-2794 239 13 1986 1986 NUM taxlaw-2794 239 14 and and CCONJ taxlaw-2794 239 15 now now ADV taxlaw-2794 239 16 , , PUNCT taxlaw-2794 239 17 113 113 NUM taxlaw-2794 239 18 tax tax NOUN taxlaw-2794 239 19 notes note NOUN taxlaw-2794 239 20 362 362 NUM taxlaw-2794 239 21 ( ( PUNCT taxlaw-2794 239 22 2006 2006 NUM taxlaw-2794 239 23 ) ) PUNCT taxlaw-2794 239 24 . . PUNCT taxlaw-2794 240 1 43 43 NUM taxlaw-2794 240 2 . . PUNCT taxlaw-2794 241 1 the the DET taxlaw-2794 241 2 workings working NOUN taxlaw-2794 241 3 of of ADP taxlaw-2794 241 4 the the DET taxlaw-2794 241 5 amt amt NOUN taxlaw-2794 241 6 are be AUX taxlaw-2794 241 7 not not PART taxlaw-2794 241 8 completely completely ADV taxlaw-2794 241 9 opaque opaque ADJ taxlaw-2794 241 10 to to ADP taxlaw-2794 241 11 a a DET taxlaw-2794 241 12 highly highly ADV taxlaw-2794 241 13 observant observant ADJ taxlaw-2794 241 14 turbotax turbotax NOUN taxlaw-2794 241 15 user user NOUN taxlaw-2794 241 16 . . PUNCT taxlaw-2794 242 1 turbotax turbotax NOUN taxlaw-2794 242 2 features feature VERB taxlaw-2794 242 3 a a DET taxlaw-2794 242 4 small small ADJ taxlaw-2794 242 5 box box NOUN taxlaw-2794 242 6 near near ADP taxlaw-2794 242 7 the the DET taxlaw-2794 242 8 top top NOUN taxlaw-2794 242 9 of of ADP taxlaw-2794 242 10 the the DET taxlaw-2794 242 11 computer computer NOUN taxlaw-2794 242 12 screen screen NOUN taxlaw-2794 242 13 , , PUNCT taxlaw-2794 242 14 which which PRON taxlaw-2794 242 15 keeps keep VERB taxlaw-2794 242 16 a a DET taxlaw-2794 242 17 running running NOUN taxlaw-2794 242 18 score score NOUN taxlaw-2794 242 19 of of ADP taxlaw-2794 242 20 the the DET taxlaw-2794 242 21 taxpayer taxpayer NOUN taxlaw-2794 242 22 ’s ’s PART taxlaw-2794 242 23 underpayment underpayment NOUN taxlaw-2794 242 24 or or CCONJ taxlaw-2794 242 25 overpayment overpayment ADJ taxlaw-2794 242 26 on on ADP taxlaw-2794 242 27 the the DET taxlaw-2794 242 28 assumption assumption NOUN taxlaw-2794 242 29 that that SCONJ taxlaw-2794 242 30 the the DET taxlaw-2794 242 31 taxpayer taxpayer NOUN taxlaw-2794 242 32 has have AUX taxlaw-2794 242 33 already already ADV taxlaw-2794 242 34 made make VERB taxlaw-2794 242 35 all all DET taxlaw-2794 242 36 data datum NOUN taxlaw-2794 242 37 entries entry NOUN taxlaw-2794 242 38 . . PUNCT taxlaw-2794 243 1 it it PRON taxlaw-2794 243 2 can can AUX taxlaw-2794 243 3 be be AUX taxlaw-2794 243 4 a a DET taxlaw-2794 243 5 disturbing disturbing ADJ taxlaw-2794 243 6 experience experience NOUN taxlaw-2794 243 7 for for ADP taxlaw-2794 243 8 a a DET taxlaw-2794 243 9 turbotax turbotax NOUN taxlaw-2794 243 10 user user NOUN taxlaw-2794 243 11 subject subject ADJ taxlaw-2794 243 12 to to ADP taxlaw-2794 243 13 the the DET taxlaw-2794 243 14 amt amt PROPN taxlaw-2794 243 15 to to PART taxlaw-2794 243 16 enter enter VERB taxlaw-2794 243 17 a a DET taxlaw-2794 243 18 five five NUM taxlaw-2794 243 19 - - PUNCT taxlaw-2794 243 20 figure figure NOUN taxlaw-2794 243 21 state state NOUN taxlaw-2794 243 22 and and CCONJ taxlaw-2794 243 23 local local ADJ taxlaw-2794 243 24 tax tax NOUN taxlaw-2794 243 25 deduction deduction NOUN taxlaw-2794 243 26 and and CCONJ taxlaw-2794 243 27 see see VERB taxlaw-2794 243 28 the the DET taxlaw-2794 243 29 number number NOUN taxlaw-2794 243 30 in in ADP taxlaw-2794 243 31 the the DET taxlaw-2794 243 32 small small ADJ taxlaw-2794 243 33 box box NOUN taxlaw-2794 243 34 change change NOUN taxlaw-2794 243 35 only only ADV taxlaw-2794 243 36 a a DET taxlaw-2794 243 37 little little ADJ taxlaw-2794 243 38 or or CCONJ taxlaw-2794 243 39 not not PART taxlaw-2794 243 40 at at ADV taxlaw-2794 243 41 all all ADV taxlaw-2794 243 42 . . PUNCT taxlaw-2794 244 1 2010 2010 NUM taxlaw-2794 244 2 ] ] PUNCT taxlaw-2794 244 3 complex complex ADJ taxlaw-2794 244 4 tax tax NOUN taxlaw-2794 244 5 legislation legislation NOUN taxlaw-2794 244 6 in in ADP taxlaw-2794 244 7 the the DET taxlaw-2794 244 8 turbotax turbotax PROPN taxlaw-2794 244 9 era era NOUN taxlaw-2794 244 10 103 103 NUM taxlaw-2794 244 11 taxation taxation NOUN taxlaw-2794 244 12 without without ADP taxlaw-2794 244 13 representation.44 representation.44 NOUN taxlaw-2794 244 14 the the DET taxlaw-2794 244 15 second second ADJ taxlaw-2794 244 16 objection objection NOUN taxlaw-2794 244 17 relates relate VERB taxlaw-2794 244 18 to to ADP taxlaw-2794 244 19 the the DET taxlaw-2794 244 20 ability ability NOUN taxlaw-2794 244 21 of of ADP taxlaw-2794 244 22 taxpayers taxpayer NOUN taxlaw-2794 244 23 to to PART taxlaw-2794 244 24 engage engage VERB taxlaw-2794 244 25 in in ADP taxlaw-2794 244 26 well well ADV taxlaw-2794 244 27 - - PUNCT taxlaw-2794 244 28 informed inform VERB taxlaw-2794 244 29 basic basic ADJ taxlaw-2794 244 30 tax tax NOUN taxlaw-2794 244 31 planning planning NOUN taxlaw-2794 244 32 , , PUNCT taxlaw-2794 244 33 and and CCONJ taxlaw-2794 244 34 to to PART taxlaw-2794 244 35 respond respond VERB taxlaw-2794 244 36 appropriately appropriately ADV taxlaw-2794 244 37 to to ADP taxlaw-2794 244 38 the the DET taxlaw-2794 244 39 many many ADJ taxlaw-2794 244 40 incentives incentive NOUN taxlaw-2794 244 41 congress congress PROPN taxlaw-2794 244 42 has have AUX taxlaw-2794 244 43 embedded embed VERB taxlaw-2794 244 44 in in ADP taxlaw-2794 244 45 the the DET taxlaw-2794 244 46 tax tax NOUN taxlaw-2794 244 47 laws law NOUN taxlaw-2794 244 48 . . PUNCT taxlaw-2794 245 1 if if SCONJ taxlaw-2794 245 2 a a DET taxlaw-2794 245 3 taxpayer taxpayer NOUN taxlaw-2794 245 4 is be AUX taxlaw-2794 245 5 unable unable ADJ taxlaw-2794 245 6 to to PART taxlaw-2794 245 7 determine determine VERB taxlaw-2794 245 8 whether whether SCONJ taxlaw-2794 245 9 he he PRON taxlaw-2794 245 10 is be AUX taxlaw-2794 245 11 subject subject ADJ taxlaw-2794 245 12 to to ADP taxlaw-2794 245 13 the the DET taxlaw-2794 245 14 amt amt PROPN taxlaw-2794 245 15 until until ADP taxlaw-2794 245 16 after after ADP taxlaw-2794 245 17 the the DET taxlaw-2794 245 18 end end NOUN taxlaw-2794 245 19 of of ADP taxlaw-2794 245 20 the the DET taxlaw-2794 245 21 tax tax NOUN taxlaw-2794 245 22 year year NOUN taxlaw-2794 245 23 ( ( PUNCT taxlaw-2794 245 24 that that PRON taxlaw-2794 245 25 is is ADV taxlaw-2794 245 26 , , PUNCT taxlaw-2794 245 27 until until SCONJ taxlaw-2794 245 28 after after SCONJ taxlaw-2794 245 29 the the DET taxlaw-2794 245 30 return return NOUN taxlaw-2794 245 31 has have AUX taxlaw-2794 245 32 been be AUX taxlaw-2794 245 33 prepared prepare VERB taxlaw-2794 245 34 ) ) PUNCT taxlaw-2794 245 35 , , PUNCT taxlaw-2794 245 36 he he PRON taxlaw-2794 245 37 will will AUX taxlaw-2794 245 38 be be AUX taxlaw-2794 245 39 unable unable ADJ taxlaw-2794 245 40 to to PART taxlaw-2794 245 41 determine determine VERB taxlaw-2794 245 42 whether whether SCONJ taxlaw-2794 245 43 his his PRON taxlaw-2794 245 44 marginal marginal ADJ taxlaw-2794 245 45 tax tax NOUN taxlaw-2794 245 46 rate rate NOUN taxlaw-2794 245 47 is be AUX taxlaw-2794 245 48 that that PRON taxlaw-2794 245 49 of of ADP taxlaw-2794 245 50 the the DET taxlaw-2794 245 51 regular regular ADJ taxlaw-2794 245 52 tax tax NOUN taxlaw-2794 245 53 or or CCONJ taxlaw-2794 245 54 that that PRON taxlaw-2794 245 55 of of ADP taxlaw-2794 245 56 the the DET taxlaw-2794 245 57 amt amt PROPN taxlaw-2794 245 58 . . PUNCT taxlaw-2794 246 1 as as ADP taxlaw-2794 246 2 a a DET taxlaw-2794 246 3 result result NOUN taxlaw-2794 246 4 , , PUNCT taxlaw-2794 246 5 he he PRON taxlaw-2794 246 6 will will AUX taxlaw-2794 246 7 be be AUX taxlaw-2794 246 8 unable unable ADJ taxlaw-2794 246 9 to to PART taxlaw-2794 246 10 determine determine VERB taxlaw-2794 246 11 ( ( PUNCT taxlaw-2794 246 12 for for ADP taxlaw-2794 246 13 example example NOUN taxlaw-2794 246 14 ) ) PUNCT taxlaw-2794 246 15 his his PRON taxlaw-2794 246 16 after after ADP taxlaw-2794 246 17 - - PUNCT taxlaw-2794 246 18 tax tax NOUN taxlaw-2794 246 19 cost cost NOUN taxlaw-2794 246 20 of of ADP taxlaw-2794 246 21 charitable charitable ADJ taxlaw-2794 246 22 giving giving NOUN taxlaw-2794 246 23 , , PUNCT taxlaw-2794 246 24 or or CCONJ taxlaw-2794 246 25 his his PRON taxlaw-2794 246 26 after after ADP taxlaw-2794 246 27 - - PUNCT taxlaw-2794 246 28 tax tax NOUN taxlaw-2794 246 29 return return NOUN taxlaw-2794 246 30 from from ADP taxlaw-2794 246 31 earning earn VERB taxlaw-2794 246 32 extra extra ADJ taxlaw-2794 246 33 income income NOUN taxlaw-2794 246 34 . . PUNCT taxlaw-2794 247 1 worse bad ADJ taxlaw-2794 247 2 yet yet ADV taxlaw-2794 247 3 , , PUNCT taxlaw-2794 247 4 in in ADP taxlaw-2794 247 5 the the DET taxlaw-2794 247 6 case case NOUN taxlaw-2794 247 7 of of ADP taxlaw-2794 247 8 amt amt PROPN taxlaw-2794 247 9 preference preference NOUN taxlaw-2794 247 10 items item NOUN taxlaw-2794 247 11 , , PUNCT taxlaw-2794 247 12 the the DET taxlaw-2794 247 13 taxpayer taxpayer NOUN taxlaw-2794 247 14 will will AUX taxlaw-2794 247 15 be be AUX taxlaw-2794 247 16 unable unable ADJ taxlaw-2794 247 17 to to PART taxlaw-2794 247 18 determine determine VERB taxlaw-2794 247 19 whether whether SCONJ taxlaw-2794 247 20 the the DET taxlaw-2794 247 21 favorable favorable ADJ taxlaw-2794 247 22 regular regular ADJ taxlaw-2794 247 23 tax tax NOUN taxlaw-2794 247 24 treatment treatment NOUN taxlaw-2794 247 25 of of ADP taxlaw-2794 247 26 those those DET taxlaw-2794 247 27 items item NOUN taxlaw-2794 247 28 is be AUX taxlaw-2794 247 29 available available ADJ taxlaw-2794 247 30 to to ADP taxlaw-2794 247 31 him he PRON taxlaw-2794 247 32 . . PUNCT taxlaw-2794 248 1 a a DET taxlaw-2794 248 2 taxpayer taxpayer NOUN taxlaw-2794 248 3 may may AUX taxlaw-2794 248 4 take take VERB taxlaw-2794 248 5 out out ADP taxlaw-2794 248 6 a a DET taxlaw-2794 248 7 second second ADJ taxlaw-2794 248 8 mortgage mortgage NOUN taxlaw-2794 248 9 , , PUNCT taxlaw-2794 248 10 relying rely VERB taxlaw-2794 248 11 on on ADP taxlaw-2794 248 12 the the DET taxlaw-2794 248 13 deductibility deductibility NOUN taxlaw-2794 248 14 of of ADP taxlaw-2794 248 15 interest interest NOUN taxlaw-2794 248 16 on on ADP taxlaw-2794 248 17 home home NOUN taxlaw-2794 248 18 equity equity NOUN taxlaw-2794 248 19 indebtedness indebtedness NOUN taxlaw-2794 248 20 under under ADP taxlaw-2794 248 21 the the DET taxlaw-2794 248 22 regular regular ADJ taxlaw-2794 248 23 tax,45 tax,45 NOUN taxlaw-2794 248 24 only only ADV taxlaw-2794 248 25 to to PART taxlaw-2794 248 26 be be AUX taxlaw-2794 248 27 blindsided blindside VERB taxlaw-2794 248 28 by by ADP taxlaw-2794 248 29 the the DET taxlaw-2794 248 30 nondeductibility nondeductibility NOUN taxlaw-2794 248 31 of of ADP taxlaw-2794 248 32 such such ADJ taxlaw-2794 248 33 interest interest NOUN taxlaw-2794 248 34 under under ADP taxlaw-2794 248 35 the the DET taxlaw-2794 248 36 amt.46 amt.46 NOUN taxlaw-2794 248 37 or or CCONJ taxlaw-2794 248 38 a a DET taxlaw-2794 248 39 taxpayer taxpayer NOUN taxlaw-2794 248 40 may may AUX taxlaw-2794 248 41 buy buy VERB taxlaw-2794 248 42 a a DET taxlaw-2794 248 43 house house NOUN taxlaw-2794 248 44 in in ADP taxlaw-2794 248 45 a a DET taxlaw-2794 248 46 highproperty highproperty NOUN taxlaw-2794 248 47 - - PUNCT taxlaw-2794 248 48 tax tax NOUN taxlaw-2794 248 49 jurisdiction jurisdiction NOUN taxlaw-2794 248 50 , , PUNCT taxlaw-2794 248 51 relying rely VERB taxlaw-2794 248 52 on on ADP taxlaw-2794 248 53 the the DET taxlaw-2794 248 54 income income NOUN taxlaw-2794 248 55 tax tax NOUN taxlaw-2794 248 56 deductibility deductibility NOUN taxlaw-2794 248 57 of of ADP taxlaw-2794 248 58 the the DET taxlaw-2794 248 59 property property NOUN taxlaw-2794 248 60 tax,47 tax,47 PRON taxlaw-2794 248 61 only only ADV taxlaw-2794 248 62 to to PART taxlaw-2794 248 63 lose lose VERB taxlaw-2794 248 64 the the DET taxlaw-2794 248 65 deduction deduction NOUN taxlaw-2794 248 66 under under ADP taxlaw-2794 248 67 the the DET taxlaw-2794 248 68 amt.48 amt.48 NOUN taxlaw-2794 248 69 or or CCONJ taxlaw-2794 248 70 consider consider VERB taxlaw-2794 248 71 a a DET taxlaw-2794 248 72 taxpayer taxpayer NOUN taxlaw-2794 248 73 who who PRON taxlaw-2794 248 74 bought buy VERB taxlaw-2794 248 75 a a DET taxlaw-2794 248 76 hybrid hybrid ADJ taxlaw-2794 248 77 car car NOUN taxlaw-2794 248 78 before before ADP taxlaw-2794 248 79 2009 2009 NUM taxlaw-2794 248 80 , , PUNCT taxlaw-2794 248 81 expecting expect VERB taxlaw-2794 248 82 to to PART taxlaw-2794 248 83 receive receive VERB taxlaw-2794 248 84 a a DET taxlaw-2794 248 85 widely widely ADV taxlaw-2794 248 86 - - PUNCT taxlaw-2794 248 87 advertised advertise VERB taxlaw-2794 248 88 tax tax NOUN taxlaw-2794 248 89 credit credit NOUN taxlaw-2794 248 90 , , PUNCT taxlaw-2794 248 91 only only ADV taxlaw-2794 248 92 to to PART taxlaw-2794 248 93 discover discover VERB taxlaw-2794 248 94 too too ADV taxlaw-2794 248 95 late late ADV taxlaw-2794 248 96 that that SCONJ taxlaw-2794 248 97 the the DET taxlaw-2794 248 98 credit credit NOUN taxlaw-2794 248 99 was be AUX taxlaw-2794 248 100 not not PART taxlaw-2794 248 101 allowed allow VERB taxlaw-2794 248 102 for for ADP taxlaw-2794 248 103 purposes purpose NOUN taxlaw-2794 248 104 of of ADP taxlaw-2794 248 105 the the DET taxlaw-2794 248 106 amt amt PROPN taxlaw-2794 248 107 and and CCONJ taxlaw-2794 248 108 that that SCONJ taxlaw-2794 248 109 the the DET taxlaw-2794 248 110 amt amt PROPN taxlaw-2794 248 111 applied apply VERB taxlaw-2794 248 112 to to ADP taxlaw-2794 248 113 the the DET taxlaw-2794 248 114 taxpayer.49 taxpayer.49 PROPN taxlaw-2794 248 115 if if SCONJ taxlaw-2794 248 116 amt amt NOUN taxlaw-2794 248 117 taxpayers taxpayer NOUN taxlaw-2794 248 118 are be AUX taxlaw-2794 248 119 induced induce VERB taxlaw-2794 248 120 to to PART taxlaw-2794 248 121 engage engage VERB taxlaw-2794 248 122 in in ADP taxlaw-2794 248 123 behavior behavior NOUN taxlaw-2794 248 124 which which PRON taxlaw-2794 248 125 is be AUX taxlaw-2794 248 126 taxfavored taxfavore VERB taxlaw-2794 248 127 under under ADP taxlaw-2794 248 128 the the DET taxlaw-2794 248 129 regular regular ADJ taxlaw-2794 248 130 tax tax NOUN taxlaw-2794 248 131 — — PUNCT taxlaw-2794 248 132 either either CCONJ taxlaw-2794 248 133 not not PART taxlaw-2794 248 134 realizing realize VERB taxlaw-2794 248 135 they they PRON taxlaw-2794 248 136 are be AUX taxlaw-2794 248 137 subject subject ADJ taxlaw-2794 248 138 to to ADP taxlaw-2794 248 139 the the DET taxlaw-2794 248 140 amt amt PROPN taxlaw-2794 248 141 , , PUNCT taxlaw-2794 248 142 or or CCONJ taxlaw-2794 248 143 not not PART taxlaw-2794 248 144 realizing realize VERB taxlaw-2794 248 145 that that SCONJ taxlaw-2794 248 146 the the DET taxlaw-2794 248 147 tax tax NOUN taxlaw-2794 248 148 preference preference NOUN taxlaw-2794 248 149 is be AUX taxlaw-2794 248 150 not not PART taxlaw-2794 248 151 available available ADJ taxlaw-2794 248 152 under under ADP taxlaw-2794 248 153 the the DET taxlaw-2794 248 154 amt amt PROPN taxlaw-2794 248 155 — — PUNCT taxlaw-2794 248 156 the the DET taxlaw-2794 248 157 result result NOUN taxlaw-2794 248 158 is be AUX taxlaw-2794 248 159 manifestly manifestly ADV taxlaw-2794 248 160 unfair unfair ADJ taxlaw-2794 248 161 . . PUNCT taxlaw-2794 249 1 the the DET taxlaw-2794 249 2 other other ADJ taxlaw-2794 249 3 possibility possibility NOUN taxlaw-2794 249 4 is be AUX taxlaw-2794 249 5 just just ADV taxlaw-2794 249 6 as as ADP taxlaw-2794 249 7 troubling troubling ADJ taxlaw-2794 249 8 — — PUNCT taxlaw-2794 249 9 that that SCONJ taxlaw-2794 249 10 taxpayers taxpayer NOUN taxlaw-2794 249 11 not not PART taxlaw-2794 249 12 subject subject ADJ taxlaw-2794 249 13 to to ADP taxlaw-2794 249 14 the the DET taxlaw-2794 249 15 amt amt PROPN taxlaw-2794 249 16 may may AUX taxlaw-2794 249 17 fail fail VERB taxlaw-2794 249 18 to to PART taxlaw-2794 249 19 respond respond VERB taxlaw-2794 249 20 to to ADP taxlaw-2794 249 21 incentives incentive NOUN taxlaw-2794 249 22 in in ADP taxlaw-2794 249 23 the the DET taxlaw-2794 249 24 regular regular ADJ taxlaw-2794 249 25 income income NOUN taxlaw-2794 249 26 tax tax NOUN taxlaw-2794 249 27 , , PUNCT taxlaw-2794 249 28 based base VERB taxlaw-2794 249 29 on on ADP taxlaw-2794 249 30 an an DET taxlaw-2794 249 31 awareness awareness NOUN taxlaw-2794 249 32 that that SCONJ taxlaw-2794 249 33 the the DET taxlaw-2794 249 34 incentives incentive NOUN taxlaw-2794 249 35 do do AUX taxlaw-2794 249 36 not not PART taxlaw-2794 249 37 apply apply VERB taxlaw-2794 249 38 under under ADP taxlaw-2794 249 39 the the DET taxlaw-2794 249 40 amt amt PROPN taxlaw-2794 249 41 and and CCONJ taxlaw-2794 249 42 a a DET taxlaw-2794 249 43 fear fear NOUN taxlaw-2794 249 44 that that SCONJ taxlaw-2794 249 45 they they PRON taxlaw-2794 249 46 may may AUX taxlaw-2794 249 47 be be AUX taxlaw-2794 249 48 subject subject ADJ taxlaw-2794 249 49 to to ADP taxlaw-2794 249 50 the the DET taxlaw-2794 249 51 amt amt PROPN taxlaw-2794 249 52 . . PUNCT taxlaw-2794 250 1 as as SCONJ taxlaw-2794 250 2 austan austan PROPN taxlaw-2794 250 3 goolsbee goolsbee PROPN taxlaw-2794 250 4 has have AUX taxlaw-2794 250 5 commented comment VERB taxlaw-2794 250 6 , , PUNCT taxlaw-2794 250 7 a a DET taxlaw-2794 250 8 black black ADJ taxlaw-2794 250 9 box box NOUN taxlaw-2794 250 10 tax tax NOUN taxlaw-2794 250 11 system system NOUN taxlaw-2794 250 12 44 44 NUM taxlaw-2794 250 13 . . PUNCT taxlaw-2794 251 1 see see VERB taxlaw-2794 251 2 lawrence lawrence PROPN taxlaw-2794 251 3 zelenak zelenak PROPN taxlaw-2794 251 4 , , PUNCT taxlaw-2794 251 5 justice justice NOUN taxlaw-2794 251 6 holmes holmes PROPN taxlaw-2794 251 7 , , PUNCT taxlaw-2794 251 8 ralph ralph PROPN taxlaw-2794 251 9 kramden kramden PROPN taxlaw-2794 251 10 , , PUNCT taxlaw-2794 251 11 and and CCONJ taxlaw-2794 251 12 the the DET taxlaw-2794 251 13 civic civic ADJ taxlaw-2794 251 14 virtues virtue NOUN taxlaw-2794 251 15 of of ADP taxlaw-2794 251 16 a a DET taxlaw-2794 251 17 return return NOUN taxlaw-2794 251 18 filing filing NOUN taxlaw-2794 251 19 requirement requirement NOUN taxlaw-2794 251 20 , , PUNCT taxlaw-2794 251 21 61 61 NUM taxlaw-2794 251 22 tax tax NOUN taxlaw-2794 251 23 l. l. PROPN taxlaw-2794 251 24 rev rev PROPN taxlaw-2794 251 25 . . PROPN taxlaw-2794 251 26 53 53 NUM taxlaw-2794 251 27 , , PUNCT taxlaw-2794 251 28 71–72 71–72 NUM taxlaw-2794 251 29 ( ( PUNCT taxlaw-2794 251 30 2007 2007 NUM taxlaw-2794 251 31 ) ) PUNCT taxlaw-2794 251 32 ( ( PUNCT taxlaw-2794 251 33 arguing argue VERB taxlaw-2794 251 34 that that SCONJ taxlaw-2794 251 35 the the DET taxlaw-2794 251 36 income income NOUN taxlaw-2794 251 37 tax tax NOUN taxlaw-2794 251 38 return return NOUN taxlaw-2794 251 39 filing filing NOUN taxlaw-2794 251 40 requirement requirement NOUN taxlaw-2794 251 41 can can AUX taxlaw-2794 251 42 have have VERB taxlaw-2794 251 43 the the DET taxlaw-2794 251 44 “ " PUNCT taxlaw-2794 251 45 civic civic ADJ taxlaw-2794 251 46 virtue virtue NOUN taxlaw-2794 251 47 ” " PUNCT taxlaw-2794 251 48 of of ADP taxlaw-2794 251 49 making make VERB taxlaw-2794 251 50 taxpayers taxpayer NOUN taxlaw-2794 251 51 conscious conscious ADJ taxlaw-2794 251 52 of of ADP taxlaw-2794 251 53 the the DET taxlaw-2794 251 54 distribution distribution NOUN taxlaw-2794 251 55 of of ADP taxlaw-2794 251 56 the the DET taxlaw-2794 251 57 costs cost NOUN taxlaw-2794 251 58 of of ADP taxlaw-2794 251 59 government government NOUN taxlaw-2794 251 60 , , PUNCT taxlaw-2794 251 61 but but CCONJ taxlaw-2794 251 62 that that SCONJ taxlaw-2794 251 63 that that DET taxlaw-2794 251 64 benefit benefit NOUN taxlaw-2794 251 65 is be AUX taxlaw-2794 251 66 lost lose VERB taxlaw-2794 251 67 if if SCONJ taxlaw-2794 251 68 taxpayers taxpayer NOUN taxlaw-2794 251 69 perceive perceive VERB taxlaw-2794 251 70 the the DET taxlaw-2794 251 71 income income NOUN taxlaw-2794 251 72 tax tax NOUN taxlaw-2794 251 73 “ " PUNCT taxlaw-2794 251 74 as as ADP taxlaw-2794 251 75 a a DET taxlaw-2794 251 76 black black ADJ taxlaw-2794 251 77 box box NOUN taxlaw-2794 251 78 , , PUNCT taxlaw-2794 251 79 producing produce VERB taxlaw-2794 251 80 income income NOUN taxlaw-2794 251 81 tax tax NOUN taxlaw-2794 251 82 liabilities liability NOUN taxlaw-2794 251 83 through through ADP taxlaw-2794 251 84 the the DET taxlaw-2794 251 85 use use NOUN taxlaw-2794 251 86 of of ADP taxlaw-2794 251 87 incomprehensible incomprehensible ADJ taxlaw-2794 251 88 rules rule NOUN taxlaw-2794 251 89 that that PRON taxlaw-2794 251 90 taxpayers taxpayer NOUN taxlaw-2794 251 91 have have VERB taxlaw-2794 251 92 no no DET taxlaw-2794 251 93 reason reason NOUN taxlaw-2794 251 94 to to PART taxlaw-2794 251 95 assume assume VERB taxlaw-2794 251 96 are be AUX taxlaw-2794 251 97 fair fair ADJ taxlaw-2794 251 98 ” " PUNCT taxlaw-2794 251 99 ) ) PUNCT taxlaw-2794 251 100 . . PUNCT taxlaw-2794 252 1 45 45 NUM taxlaw-2794 252 2 . . PUNCT taxlaw-2794 252 3 i.r.c i.r.c NOUN taxlaw-2794 252 4 . . PUNCT taxlaw-2794 253 1 § § PROPN taxlaw-2794 253 2 163(h)(3)(c 163(h)(3)(c PROPN taxlaw-2794 253 3 ) ) PUNCT taxlaw-2794 253 4 ( ( PUNCT taxlaw-2794 253 5 2009 2009 NUM taxlaw-2794 253 6 ) ) PUNCT taxlaw-2794 253 7 . . PUNCT taxlaw-2794 254 1 46 46 NUM taxlaw-2794 254 2 . . PUNCT taxlaw-2794 254 3 i.r.c i.r.c NOUN taxlaw-2794 254 4 . . PUNCT taxlaw-2794 255 1 § § PROPN taxlaw-2794 255 2 56 56 NUM taxlaw-2794 255 3 ( ( PUNCT taxlaw-2794 255 4 b)(1)(c)(i b)(1)(c)(i ADV taxlaw-2794 255 5 ) ) PUNCT taxlaw-2794 255 6 ( ( PUNCT taxlaw-2794 255 7 2009 2009 NUM taxlaw-2794 255 8 ) ) PUNCT taxlaw-2794 255 9 . . PUNCT taxlaw-2794 256 1 47 47 NUM taxlaw-2794 256 2 . . PUNCT taxlaw-2794 256 3 i.r.c i.r.c NOUN taxlaw-2794 256 4 . . PUNCT taxlaw-2794 257 1 § § PROPN taxlaw-2794 257 2 164(a)(2 164(a)(2 NUM taxlaw-2794 257 3 ) ) PUNCT taxlaw-2794 257 4 ( ( PUNCT taxlaw-2794 257 5 2009 2009 NUM taxlaw-2794 257 6 ) ) PUNCT taxlaw-2794 257 7 . . PUNCT taxlaw-2794 258 1 48 48 NUM taxlaw-2794 258 2 . . PUNCT taxlaw-2794 258 3 i.r.c i.r.c NOUN taxlaw-2794 258 4 . . PUNCT taxlaw-2794 259 1 § § PROPN taxlaw-2794 259 2 56(b)(1)(a)(ii 56(b)(1)(a)(ii NUM taxlaw-2794 259 3 ) ) PUNCT taxlaw-2794 259 4 ( ( PUNCT taxlaw-2794 259 5 2009 2009 NUM taxlaw-2794 259 6 ) ) PUNCT taxlaw-2794 259 7 . . PUNCT taxlaw-2794 260 1 49 49 NUM taxlaw-2794 260 2 . . PUNCT taxlaw-2794 261 1 see see VERB taxlaw-2794 261 2 lawrence lawrence PROPN taxlaw-2794 261 3 zelenak zelenak PROPN taxlaw-2794 261 4 , , PUNCT taxlaw-2794 261 5 of of ADP taxlaw-2794 261 6 prius prius NOUN taxlaw-2794 261 7 buyers buyer NOUN taxlaw-2794 261 8 , , PUNCT taxlaw-2794 261 9 blue blue ADJ taxlaw-2794 261 10 states state NOUN taxlaw-2794 261 11 , , PUNCT taxlaw-2794 261 12 consumer consumer NOUN taxlaw-2794 261 13 energy energy NOUN taxlaw-2794 261 14 credits credit NOUN taxlaw-2794 261 15 , , PUNCT taxlaw-2794 261 16 and and CCONJ taxlaw-2794 261 17 the the DET taxlaw-2794 261 18 alternative alternative ADJ taxlaw-2794 261 19 minimum minimum ADJ taxlaw-2794 261 20 tax tax NOUN taxlaw-2794 261 21 , , PUNCT taxlaw-2794 261 22 109 109 NUM taxlaw-2794 261 23 tax tax NOUN taxlaw-2794 261 24 notes note NOUN taxlaw-2794 261 25 657 657 NUM taxlaw-2794 261 26 ( ( PUNCT taxlaw-2794 261 27 oct oct PROPN taxlaw-2794 261 28 . . PROPN taxlaw-2794 261 29 31 31 NUM taxlaw-2794 261 30 , , PUNCT taxlaw-2794 261 31 2005 2005 NUM taxlaw-2794 261 32 ) ) PUNCT taxlaw-2794 261 33 . . PUNCT taxlaw-2794 262 1 as as SCONJ taxlaw-2794 262 2 recently recently ADV taxlaw-2794 262 3 amended amend VERB taxlaw-2794 262 4 , , PUNCT taxlaw-2794 262 5 § § NOUN taxlaw-2794 262 6 30b(g)(2 30b(g)(2 NUM taxlaw-2794 262 7 ) ) PUNCT taxlaw-2794 262 8 now now ADV taxlaw-2794 262 9 provides provide VERB taxlaw-2794 262 10 that that SCONJ taxlaw-2794 262 11 the the DET taxlaw-2794 262 12 hybrid hybrid ADJ taxlaw-2794 262 13 vehicle vehicle NOUN taxlaw-2794 262 14 credit credit NOUN taxlaw-2794 262 15 may may AUX taxlaw-2794 262 16 be be AUX taxlaw-2794 262 17 claimed claim VERB taxlaw-2794 262 18 against against ADP taxlaw-2794 262 19 the the DET taxlaw-2794 262 20 amt amt PROPN taxlaw-2794 262 21 as as ADV taxlaw-2794 262 22 well well ADV taxlaw-2794 262 23 as as ADP taxlaw-2794 262 24 the the DET taxlaw-2794 262 25 regular regular ADJ taxlaw-2794 262 26 tax tax NOUN taxlaw-2794 262 27 . . PUNCT taxlaw-2794 263 1 104 104 NUM taxlaw-2794 263 2 columbia columbia PROPN taxlaw-2794 263 3 journal journal PROPN taxlaw-2794 263 4 of of ADP taxlaw-2794 263 5 tax tax NOUN taxlaw-2794 263 6 law law NOUN taxlaw-2794 264 1 [ [ X taxlaw-2794 264 2 vol vol NOUN taxlaw-2794 264 3 . . PUNCT taxlaw-2794 265 1 1:91 1:91 NUM taxlaw-2794 265 2 wreaks wreak VERB taxlaw-2794 265 3 havoc havoc NOUN taxlaw-2794 265 4 with with ADP taxlaw-2794 265 5 tax tax NOUN taxlaw-2794 265 6 incentives incentive NOUN taxlaw-2794 265 7 : : PUNCT taxlaw-2794 265 8 if if SCONJ taxlaw-2794 265 9 people people NOUN taxlaw-2794 265 10 do do AUX taxlaw-2794 265 11 not not PART taxlaw-2794 265 12 understand understand VERB taxlaw-2794 265 13 the the DET taxlaw-2794 265 14 incentives incentive NOUN taxlaw-2794 265 15 embodied embody VERB taxlaw-2794 265 16 in in ADP taxlaw-2794 265 17 the the DET taxlaw-2794 265 18 system system NOUN taxlaw-2794 265 19 , , PUNCT taxlaw-2794 265 20 they they PRON taxlaw-2794 265 21 will will AUX taxlaw-2794 265 22 not not PART taxlaw-2794 265 23 respond respond VERB taxlaw-2794 265 24 to to ADP taxlaw-2794 265 25 them they PRON taxlaw-2794 265 26 . . PUNCT taxlaw-2794 266 1 on on ADP taxlaw-2794 266 2 the the DET taxlaw-2794 266 3 one one NUM taxlaw-2794 266 4 hand hand NOUN taxlaw-2794 266 5 , , PUNCT taxlaw-2794 266 6 this this PRON taxlaw-2794 266 7 makes make VERB taxlaw-2794 266 8 the the DET taxlaw-2794 266 9 system system NOUN taxlaw-2794 266 10 efficient efficient ADJ taxlaw-2794 266 11 and and CCONJ taxlaw-2794 266 12 nondistortionary nondistortionary ADJ taxlaw-2794 266 13 . . PUNCT taxlaw-2794 266 14 . . PUNCT taxlaw-2794 266 15 . . PUNCT taxlaw-2794 267 1 . . PUNCT taxlaw-2794 268 1 on on ADP taxlaw-2794 268 2 the the DET taxlaw-2794 268 3 other other ADJ taxlaw-2794 268 4 hand hand NOUN taxlaw-2794 268 5 , , PUNCT taxlaw-2794 268 6 the the DET taxlaw-2794 268 7 ability ability NOUN taxlaw-2794 268 8 to to PART taxlaw-2794 268 9 influence influence VERB taxlaw-2794 268 10 behavior behavior NOUN taxlaw-2794 268 11 was be AUX taxlaw-2794 268 12 exactly exactly ADV taxlaw-2794 268 13 the the DET taxlaw-2794 268 14 policymakers policymaker NOUN taxlaw-2794 268 15 ’ ’ PART taxlaw-2794 268 16 point point NOUN taxlaw-2794 268 17 in in ADP taxlaw-2794 268 18 creating create VERB taxlaw-2794 268 19 the the DET taxlaw-2794 268 20 complex complex ADJ taxlaw-2794 268 21 tax tax NOUN taxlaw-2794 268 22 system system NOUN taxlaw-2794 268 23 to to PART taxlaw-2794 268 24 begin begin VERB taxlaw-2794 268 25 with with ADP taxlaw-2794 268 26 . . PUNCT taxlaw-2794 269 1 in in ADP taxlaw-2794 269 2 the the DET taxlaw-2794 269 3 long long ADJ taxlaw-2794 269 4 run run NOUN taxlaw-2794 269 5 that that PRON taxlaw-2794 269 6 purpose purpose NOUN taxlaw-2794 269 7 would would AUX taxlaw-2794 269 8 be be AUX taxlaw-2794 269 9 lost.50 lost.50 NOUN taxlaw-2794 269 10 perhaps perhaps ADV taxlaw-2794 269 11 the the DET taxlaw-2794 269 12 costs cost NOUN taxlaw-2794 269 13 of of ADP taxlaw-2794 269 14 a a DET taxlaw-2794 269 15 black black ADJ taxlaw-2794 269 16 - - PUNCT taxlaw-2794 269 17 box box NOUN taxlaw-2794 269 18 amt amt PROPN taxlaw-2794 269 19 of of ADP taxlaw-2794 269 20 widespread widespread ADJ taxlaw-2794 269 21 applicability applicability NOUN taxlaw-2794 269 22 would would AUX taxlaw-2794 269 23 be be AUX taxlaw-2794 269 24 worth worth ADJ taxlaw-2794 269 25 bearing bearing NOUN taxlaw-2794 269 26 , , PUNCT taxlaw-2794 269 27 if if SCONJ taxlaw-2794 269 28 the the DET taxlaw-2794 269 29 amt amt PROPN taxlaw-2794 269 30 served serve VERB taxlaw-2794 269 31 a a DET taxlaw-2794 269 32 sufficiently sufficiently ADV taxlaw-2794 269 33 important important ADJ taxlaw-2794 269 34 purpose purpose NOUN taxlaw-2794 269 35 that that PRON taxlaw-2794 269 36 could could AUX taxlaw-2794 269 37 not not PART taxlaw-2794 269 38 be be AUX taxlaw-2794 269 39 served serve VERB taxlaw-2794 269 40 in in ADP taxlaw-2794 269 41 some some DET taxlaw-2794 269 42 simpler simple ADJ taxlaw-2794 269 43 fashion fashion NOUN taxlaw-2794 269 44 . . PUNCT taxlaw-2794 270 1 but but CCONJ taxlaw-2794 270 2 applying apply VERB taxlaw-2794 270 3 the the DET taxlaw-2794 270 4 amt amt PROPN taxlaw-2794 270 5 to to ADP taxlaw-2794 270 6 millions million NOUN taxlaw-2794 270 7 of of ADP taxlaw-2794 270 8 less less ADJ taxlaw-2794 270 9 - - PUNCT taxlaw-2794 270 10 than than ADP taxlaw-2794 270 11 - - PUNCT taxlaw-2794 270 12 wealthy wealthy ADJ taxlaw-2794 270 13 taxpayers taxpayer NOUN taxlaw-2794 270 14 , , PUNCT taxlaw-2794 270 15 largely largely ADV taxlaw-2794 270 16 by by ADP taxlaw-2794 270 17 reason reason NOUN taxlaw-2794 270 18 of of ADP taxlaw-2794 270 19 their their PRON taxlaw-2794 270 20 living living NOUN taxlaw-2794 270 21 in in ADP taxlaw-2794 270 22 high high ADJ taxlaw-2794 270 23 - - PUNCT taxlaw-2794 270 24 tax tax NOUN taxlaw-2794 270 25 states state NOUN taxlaw-2794 270 26 or or CCONJ taxlaw-2794 270 27 having have VERB taxlaw-2794 270 28 children child NOUN taxlaw-2794 270 29 , , PUNCT taxlaw-2794 270 30 does do AUX taxlaw-2794 270 31 nothing nothing PRON taxlaw-2794 270 32 to to PART taxlaw-2794 270 33 serve serve VERB taxlaw-2794 270 34 the the DET taxlaw-2794 270 35 original original ADJ taxlaw-2794 270 36 purpose purpose NOUN taxlaw-2794 270 37 of of ADP taxlaw-2794 270 38 the the DET taxlaw-2794 270 39 amt amt PROPN taxlaw-2794 270 40 ( ( PUNCT taxlaw-2794 270 41 that that PRON taxlaw-2794 270 42 is is ADV taxlaw-2794 270 43 , , PUNCT taxlaw-2794 270 44 to to PART taxlaw-2794 270 45 ensure ensure VERB taxlaw-2794 270 46 that that SCONJ taxlaw-2794 270 47 wealthy wealthy ADJ taxlaw-2794 270 48 taxpayers taxpayer NOUN taxlaw-2794 270 49 could could AUX taxlaw-2794 270 50 not not PART taxlaw-2794 270 51 avoid avoid VERB taxlaw-2794 270 52 substantial substantial ADJ taxlaw-2794 270 53 income income NOUN taxlaw-2794 270 54 tax tax NOUN taxlaw-2794 270 55 liabilities liability NOUN taxlaw-2794 270 56 by by ADP taxlaw-2794 270 57 aggressively aggressively ADV taxlaw-2794 270 58 taking take VERB taxlaw-2794 270 59 advantage advantage NOUN taxlaw-2794 270 60 of of ADP taxlaw-2794 270 61 various various ADJ taxlaw-2794 270 62 tax tax NOUN taxlaw-2794 270 63 preferences).51 preferences).51 PROPN taxlaw-2794 270 64 and and CCONJ taxlaw-2794 270 65 neither neither CCONJ taxlaw-2794 270 66 congress congress PROPN taxlaw-2794 270 67 nor nor CCONJ taxlaw-2794 270 68 commentators commentator NOUN taxlaw-2794 270 69 have have AUX taxlaw-2794 270 70 suggested suggest VERB taxlaw-2794 270 71 any any DET taxlaw-2794 270 72 new new ADJ taxlaw-2794 270 73 policy policy NOUN taxlaw-2794 270 74 rationale rationale NOUN taxlaw-2794 270 75 for for ADP taxlaw-2794 270 76 the the DET taxlaw-2794 270 77 tax tax NOUN taxlaw-2794 270 78 as as SCONJ taxlaw-2794 270 79 it it PRON taxlaw-2794 270 80 currently currently ADV taxlaw-2794 270 81 exists exist VERB taxlaw-2794 270 82 — — PUNCT taxlaw-2794 270 83 other other ADJ taxlaw-2794 270 84 than than ADP taxlaw-2794 270 85 mere mere ADJ taxlaw-2794 270 86 revenue revenue NOUN taxlaw-2794 270 87 raising raising NOUN taxlaw-2794 270 88 , , PUNCT taxlaw-2794 270 89 which which PRON taxlaw-2794 270 90 could could AUX taxlaw-2794 270 91 be be AUX taxlaw-2794 270 92 pursued pursue VERB taxlaw-2794 270 93 more more ADV taxlaw-2794 270 94 simply simply ADV taxlaw-2794 270 95 and and CCONJ taxlaw-2794 270 96 more more ADV taxlaw-2794 270 97 rationally rationally ADV taxlaw-2794 270 98 in in ADP taxlaw-2794 270 99 any any DET taxlaw-2794 270 100 number number NOUN taxlaw-2794 270 101 of of ADP taxlaw-2794 270 102 other other ADJ taxlaw-2794 270 103 ways way NOUN taxlaw-2794 270 104 . . PUNCT taxlaw-2794 271 1 b. b. PROPN taxlaw-2794 271 2 phase phase NOUN taxlaw-2794 271 3 - - PUNCT taxlaw-2794 271 4 outs out NOUN taxlaw-2794 271 5 the the DET taxlaw-2794 271 6 use use NOUN taxlaw-2794 271 7 of of ADP taxlaw-2794 271 8 phase phase NOUN taxlaw-2794 271 9 - - PUNCT taxlaw-2794 271 10 outs out NOUN taxlaw-2794 271 11 in in ADP taxlaw-2794 271 12 the the DET taxlaw-2794 271 13 income income NOUN taxlaw-2794 271 14 tax tax NOUN taxlaw-2794 271 15 dates date VERB taxlaw-2794 271 16 back back ADV taxlaw-2794 271 17 at at ADP taxlaw-2794 271 18 least least ADJ taxlaw-2794 271 19 to to ADP taxlaw-2794 271 20 the the DET taxlaw-2794 271 21 1954 1954 NUM taxlaw-2794 271 22 code.52 code.52 NOUN taxlaw-2794 271 23 section section NOUN taxlaw-2794 271 24 214 214 NUM taxlaw-2794 271 25 of of ADP taxlaw-2794 271 26 the the DET taxlaw-2794 271 27 1954 1954 NUM taxlaw-2794 271 28 code code NOUN taxlaw-2794 271 29 allowed allow VERB taxlaw-2794 271 30 a a DET taxlaw-2794 271 31 deduction deduction NOUN taxlaw-2794 271 32 for for ADP taxlaw-2794 271 33 up up ADP taxlaw-2794 271 34 to to PART taxlaw-2794 271 35 50 50 NUM taxlaw-2794 271 36 . . PUNCT taxlaw-2794 272 1 austan austan PROPN taxlaw-2794 272 2 goolsbee goolsbee PROPN taxlaw-2794 272 3 , , PUNCT taxlaw-2794 272 4 the the DET taxlaw-2794 272 5 turbotax turbotax NOUN taxlaw-2794 272 6 revolution revolution NOUN taxlaw-2794 272 7 : : PUNCT taxlaw-2794 272 8 can can AUX taxlaw-2794 272 9 technology technology AUX taxlaw-2794 272 10 solve solve VERB taxlaw-2794 272 11 tax tax NOUN taxlaw-2794 272 12 complexity complexity NOUN taxlaw-2794 272 13 ? ? PUNCT taxlaw-2794 272 14 , , PUNCT taxlaw-2794 272 15 in in ADP taxlaw-2794 272 16 the the DET taxlaw-2794 272 17 crisis crisis NOUN taxlaw-2794 272 18 in in ADP taxlaw-2794 272 19 tax tax NOUN taxlaw-2794 272 20 administration administration NOUN taxlaw-2794 272 21 124 124 NUM taxlaw-2794 272 22 , , PUNCT taxlaw-2794 272 23 138 138 NUM taxlaw-2794 272 24 ( ( PUNCT taxlaw-2794 272 25 henry henry PROPN taxlaw-2794 272 26 j. j. PROPN taxlaw-2794 272 27 aaron aaron PROPN taxlaw-2794 272 28 & & CCONJ taxlaw-2794 272 29 joel joel PROPN taxlaw-2794 272 30 slemrod slemrod PROPN taxlaw-2794 272 31 eds eds PROPN taxlaw-2794 272 32 . . PROPN taxlaw-2794 272 33 , , PUNCT taxlaw-2794 272 34 2004 2004 NUM taxlaw-2794 272 35 ) ) PUNCT taxlaw-2794 272 36 . . PUNCT taxlaw-2794 273 1 51 51 NUM taxlaw-2794 273 2 . . PUNCT taxlaw-2794 274 1 see see VERB taxlaw-2794 274 2 supra supra PROPN taxlaw-2794 274 3 note note PROPN taxlaw-2794 274 4 24 24 NUM taxlaw-2794 274 5 and and CCONJ taxlaw-2794 274 6 accompanying accompany VERB taxlaw-2794 274 7 text text NOUN taxlaw-2794 274 8 . . PUNCT taxlaw-2794 275 1 52 52 NUM taxlaw-2794 275 2 . . PUNCT taxlaw-2794 275 3 provisions provision NOUN taxlaw-2794 275 4 which which PRON taxlaw-2794 275 5 allow allow VERB taxlaw-2794 275 6 deductions deduction NOUN taxlaw-2794 275 7 only only ADV taxlaw-2794 275 8 to to ADP taxlaw-2794 275 9 the the DET taxlaw-2794 275 10 extent extent NOUN taxlaw-2794 275 11 expenditures expenditure NOUN taxlaw-2794 275 12 exceed exceed VERB taxlaw-2794 275 13 some some DET taxlaw-2794 275 14 specified specified ADJ taxlaw-2794 275 15 percentage percentage NOUN taxlaw-2794 275 16 of of ADP taxlaw-2794 275 17 adjusted adjust VERB taxlaw-2794 275 18 gross gross ADJ taxlaw-2794 275 19 income income NOUN taxlaw-2794 275 20 ( ( PUNCT taxlaw-2794 275 21 agi agi NOUN taxlaw-2794 275 22 ) ) PUNCT taxlaw-2794 275 23 , , PUNCT taxlaw-2794 275 24 and and CCONJ taxlaw-2794 275 25 provisions provision NOUN taxlaw-2794 275 26 which which DET taxlaw-2794 275 27 phase phase NOUN taxlaw-2794 275 28 - - PUNCT taxlaw-2794 275 29 in in ADP taxlaw-2794 275 30 benefits benefit NOUN taxlaw-2794 275 31 as as ADP taxlaw-2794 275 32 income income NOUN taxlaw-2794 275 33 increases increase NOUN taxlaw-2794 275 34 , , PUNCT taxlaw-2794 275 35 both both PRON taxlaw-2794 275 36 resemble resemble VERB taxlaw-2794 275 37 phase phase NOUN taxlaw-2794 275 38 - - PUNCT taxlaw-2794 275 39 outs out NOUN taxlaw-2794 275 40 in in ADP taxlaw-2794 275 41 terms term NOUN taxlaw-2794 275 42 of of ADP taxlaw-2794 275 43 computational computational ADJ taxlaw-2794 275 44 complexity complexity NOUN taxlaw-2794 275 45 , , PUNCT taxlaw-2794 275 46 taxpayer taxpayer NOUN taxlaw-2794 275 47 confusion confusion NOUN taxlaw-2794 275 48 , , PUNCT taxlaw-2794 275 49 and and CCONJ taxlaw-2794 275 50 the the DET taxlaw-2794 275 51 production production NOUN taxlaw-2794 275 52 of of ADP taxlaw-2794 275 53 effective effective ADJ taxlaw-2794 275 54 marginal marginal ADJ taxlaw-2794 275 55 tax tax NOUN taxlaw-2794 275 56 rates rate NOUN taxlaw-2794 275 57 different different ADJ taxlaw-2794 275 58 from from ADP taxlaw-2794 275 59 statutory statutory ADJ taxlaw-2794 275 60 marginal marginal ADJ taxlaw-2794 275 61 tax tax NOUN taxlaw-2794 275 62 rates rate NOUN taxlaw-2794 275 63 under under ADP taxlaw-2794 275 64 i.r.c i.r.c NOUN taxlaw-2794 275 65 . . PUNCT taxlaw-2794 276 1 § § NOUN taxlaw-2794 276 2 1 1 NUM taxlaw-2794 276 3 . . PUNCT taxlaw-2794 277 1 because because SCONJ taxlaw-2794 277 2 of of ADP taxlaw-2794 277 3 these these DET taxlaw-2794 277 4 similarities similarity NOUN taxlaw-2794 277 5 , , PUNCT taxlaw-2794 277 6 analysts analyst NOUN taxlaw-2794 277 7 frequently frequently ADV taxlaw-2794 277 8 discuss discuss VERB taxlaw-2794 277 9 percentage percentage NOUN taxlaw-2794 277 10 - - PUNCT taxlaw-2794 277 11 of of ADP taxlaw-2794 277 12 - - PUNCT taxlaw-2794 277 13 agi agi NOUN taxlaw-2794 277 14 floors floor NOUN taxlaw-2794 277 15 and and CCONJ taxlaw-2794 277 16 phase phase NOUN taxlaw-2794 277 17 - - PUNCT taxlaw-2794 277 18 ins in NOUN taxlaw-2794 277 19 along along ADP taxlaw-2794 277 20 with with ADP taxlaw-2794 277 21 phase phase NOUN taxlaw-2794 277 22 - - PUNCT taxlaw-2794 277 23 outs out NOUN taxlaw-2794 277 24 . . PUNCT taxlaw-2794 278 1 see see VERB taxlaw-2794 278 2 , , PUNCT taxlaw-2794 278 3 e.g. e.g. ADV taxlaw-2794 278 4 , , PUNCT taxlaw-2794 278 5 staff staff NOUN taxlaw-2794 278 6 of of ADP taxlaw-2794 278 7 the the DET taxlaw-2794 278 8 joint joint ADJ taxlaw-2794 278 9 comm comm NOUN taxlaw-2794 278 10 . . PUNCT taxlaw-2794 279 1 on on ADP taxlaw-2794 279 2 taxation taxation NOUN taxlaw-2794 279 3 , , PUNCT taxlaw-2794 279 4 105th 105th PROPN taxlaw-2794 279 5 cong cong NOUN taxlaw-2794 279 6 . . PROPN taxlaw-2794 279 7 , , PUNCT taxlaw-2794 279 8 present present ADJ taxlaw-2794 279 9 law law NOUN taxlaw-2794 279 10 and and CCONJ taxlaw-2794 279 11 analysis analysis NOUN taxlaw-2794 279 12 relating relate VERB taxlaw-2794 279 13 to to ADP taxlaw-2794 279 14 individual individual ADJ taxlaw-2794 279 15 effective effective ADJ taxlaw-2794 279 16 marginal marginal ADJ taxlaw-2794 279 17 tax tax NOUN taxlaw-2794 279 18 rates rate NOUN taxlaw-2794 279 19 jcs-3 jcs-3 NOUN taxlaw-2794 279 20 - - SYM taxlaw-2794 279 21 98 98 NUM taxlaw-2794 279 22 ( ( PUNCT taxlaw-2794 279 23 1998 1998 NUM taxlaw-2794 279 24 ) ) PUNCT taxlaw-2794 279 25 . . PUNCT taxlaw-2794 280 1 floors floor NOUN taxlaw-2794 280 2 and and CCONJ taxlaw-2794 280 3 phase phase NOUN taxlaw-2794 280 4 - - PUNCT taxlaw-2794 280 5 ins in NOUN taxlaw-2794 280 6 are be AUX taxlaw-2794 280 7 not not PART taxlaw-2794 280 8 considered consider VERB taxlaw-2794 280 9 here here ADV taxlaw-2794 280 10 , , PUNCT taxlaw-2794 280 11 however however ADV taxlaw-2794 280 12 , , PUNCT taxlaw-2794 280 13 because because SCONJ taxlaw-2794 280 14 — — PUNCT taxlaw-2794 280 15 in in ADP taxlaw-2794 280 16 sharp sharp ADJ taxlaw-2794 280 17 contrast contrast NOUN taxlaw-2794 280 18 with with ADP taxlaw-2794 280 19 phase phase NOUN taxlaw-2794 280 20 - - PUNCT taxlaw-2794 280 21 outs out NOUN taxlaw-2794 280 22 — — PUNCT taxlaw-2794 280 23 they they PRON taxlaw-2794 280 24 have have AUX taxlaw-2794 280 25 not not PART taxlaw-2794 280 26 proliferated proliferate VERB taxlaw-2794 280 27 as as ADP taxlaw-2794 280 28 the the DET taxlaw-2794 280 29 use use NOUN taxlaw-2794 280 30 of of ADP taxlaw-2794 280 31 return return NOUN taxlaw-2794 280 32 preparation preparation NOUN taxlaw-2794 280 33 software software NOUN taxlaw-2794 280 34 has have AUX taxlaw-2794 280 35 expanded expand VERB taxlaw-2794 280 36 in in ADP taxlaw-2794 280 37 recent recent ADJ taxlaw-2794 280 38 decades decade NOUN taxlaw-2794 280 39 . . PUNCT taxlaw-2794 281 1 the the DET taxlaw-2794 281 2 three three NUM taxlaw-2794 281 3 significant significant ADJ taxlaw-2794 281 4 percentage percentage NOUN taxlaw-2794 281 5 - - PUNCT taxlaw-2794 281 6 of of ADP taxlaw-2794 281 7 - - PUNCT taxlaw-2794 281 8 agi agi NOUN taxlaw-2794 281 9 floors floor NOUN taxlaw-2794 281 10 in in ADP taxlaw-2794 281 11 the the DET taxlaw-2794 281 12 individual individual ADJ taxlaw-2794 281 13 income income NOUN taxlaw-2794 281 14 tax tax NOUN taxlaw-2794 281 15 are be AUX taxlaw-2794 281 16 the the DET taxlaw-2794 281 17 7.5 7.5 NUM taxlaw-2794 281 18 % % NOUN taxlaw-2794 281 19 floor floor NOUN taxlaw-2794 281 20 applicable applicable ADJ taxlaw-2794 281 21 to to ADP taxlaw-2794 281 22 medical medical ADJ taxlaw-2794 281 23 expenses expense NOUN taxlaw-2794 281 24 ( ( PUNCT taxlaw-2794 281 25 internal internal ADJ taxlaw-2794 281 26 revenue revenue NOUN taxlaw-2794 281 27 act act NOUN taxlaw-2794 281 28 of of ADP taxlaw-2794 281 29 1954 1954 NUM taxlaw-2794 281 30 , , PUNCT taxlaw-2794 281 31 pub pub NOUN taxlaw-2794 281 32 . . PUNCT taxlaw-2794 282 1 l. l. PROPN taxlaw-2794 282 2 no no PROPN taxlaw-2794 282 3 . . PROPN taxlaw-2794 282 4 83591 83591 NUM taxlaw-2794 282 5 , , PUNCT taxlaw-2794 283 1 § § NOUN taxlaw-2794 283 2 213(a 213(a NOUN taxlaw-2794 283 3 ) ) PUNCT taxlaw-2794 283 4 , , PUNCT taxlaw-2794 283 5 68a 68a NOUN taxlaw-2794 283 6 stat stat VERB taxlaw-2794 283 7 . . PUNCT taxlaw-2794 284 1 3 3 NUM taxlaw-2794 284 2 , , PUNCT taxlaw-2794 284 3 69 69 NUM taxlaw-2794 284 4 ( ( PUNCT taxlaw-2794 284 5 imposing impose VERB taxlaw-2794 284 6 a a DET taxlaw-2794 284 7 3%-of 3%-of NUM taxlaw-2794 284 8 - - PUNCT taxlaw-2794 284 9 agi agi NOUN taxlaw-2794 284 10 floor floor NOUN taxlaw-2794 284 11 ; ; PUNCT taxlaw-2794 284 12 under under ADP taxlaw-2794 284 13 current current ADJ taxlaw-2794 284 14 i.r.c i.r.c NOUN taxlaw-2794 284 15 . . PUNCT taxlaw-2794 285 1 § § NOUN taxlaw-2794 285 2 213(a 213(a NUM taxlaw-2794 285 3 ) ) PUNCT taxlaw-2794 285 4 the the DET taxlaw-2794 285 5 floor floor NOUN taxlaw-2794 285 6 is be AUX taxlaw-2794 285 7 7.5 7.5 NUM taxlaw-2794 285 8 % % NOUN taxlaw-2794 285 9 ) ) PUNCT taxlaw-2794 285 10 ) ) PUNCT taxlaw-2794 285 11 , , PUNCT taxlaw-2794 285 12 the the DET taxlaw-2794 285 13 10 10 NUM taxlaw-2794 285 14 % % NOUN taxlaw-2794 285 15 floor floor NOUN taxlaw-2794 285 16 on on ADP taxlaw-2794 285 17 personal personal ADJ taxlaw-2794 285 18 casualty casualty NOUN taxlaw-2794 285 19 losses loss NOUN taxlaw-2794 285 20 ( ( PUNCT taxlaw-2794 285 21 tax tax NOUN taxlaw-2794 285 22 equity equity NOUN taxlaw-2794 285 23 and and CCONJ taxlaw-2794 285 24 fiscal fiscal ADJ taxlaw-2794 285 25 2010 2010 NUM taxlaw-2794 285 26 ] ] PUNCT taxlaw-2794 285 27 complex complex ADJ taxlaw-2794 285 28 tax tax NOUN taxlaw-2794 285 29 legislation legislation NOUN taxlaw-2794 285 30 in in ADP taxlaw-2794 285 31 the the DET taxlaw-2794 285 32 turbotax turbotax NOUN taxlaw-2794 285 33 era era NOUN taxlaw-2794 285 34 105 105 NUM taxlaw-2794 285 35 $ $ SYM taxlaw-2794 285 36 600 600 NUM taxlaw-2794 285 37 of of ADP taxlaw-2794 285 38 dependent dependent ADJ taxlaw-2794 285 39 care care NOUN taxlaw-2794 285 40 expenses expense NOUN taxlaw-2794 285 41 , , PUNCT taxlaw-2794 285 42 but but CCONJ taxlaw-2794 285 43 reduced reduce VERB taxlaw-2794 285 44 the the DET taxlaw-2794 285 45 otherwise otherwise ADV taxlaw-2794 285 46 allowable allowable ADJ taxlaw-2794 285 47 deduction deduction NOUN taxlaw-2794 285 48 ( ( PUNCT taxlaw-2794 285 49 in in ADP taxlaw-2794 285 50 the the DET taxlaw-2794 285 51 case case NOUN taxlaw-2794 285 52 of of ADP taxlaw-2794 285 53 taxpayers taxpayer NOUN taxlaw-2794 285 54 filing file VERB taxlaw-2794 285 55 a a DET taxlaw-2794 285 56 joint joint ADJ taxlaw-2794 285 57 return return NOUN taxlaw-2794 285 58 ) ) PUNCT taxlaw-2794 285 59 by by ADP taxlaw-2794 285 60 the the DET taxlaw-2794 285 61 amount amount NOUN taxlaw-2794 285 62 by by ADP taxlaw-2794 285 63 which which PRON taxlaw-2794 285 64 adjusted adjust VERB taxlaw-2794 285 65 gross gross ADJ taxlaw-2794 285 66 income income NOUN taxlaw-2794 285 67 ( ( PUNCT taxlaw-2794 285 68 agi agi NOUN taxlaw-2794 285 69 ) ) PUNCT taxlaw-2794 285 70 exceeded exceed VERB taxlaw-2794 285 71 $ $ SYM taxlaw-2794 285 72 4,500.53 4,500.53 NUM taxlaw-2794 285 73 a a DET taxlaw-2794 285 74 second second ADJ taxlaw-2794 285 75 phaseout phaseout NOUN taxlaw-2794 285 76 was be AUX taxlaw-2794 285 77 added add VERB taxlaw-2794 285 78 to to ADP taxlaw-2794 285 79 the the DET taxlaw-2794 285 80 income income NOUN taxlaw-2794 285 81 tax tax NOUN taxlaw-2794 285 82 with with ADP taxlaw-2794 285 83 the the DET taxlaw-2794 285 84 introduction introduction NOUN taxlaw-2794 285 85 of of ADP taxlaw-2794 285 86 the the DET taxlaw-2794 285 87 earned earn VERB taxlaw-2794 285 88 income income NOUN taxlaw-2794 285 89 tax tax NOUN taxlaw-2794 285 90 credit credit NOUN taxlaw-2794 285 91 ( ( PUNCT taxlaw-2794 285 92 eitc eitc NOUN taxlaw-2794 285 93 ) ) PUNCT taxlaw-2794 285 94 in in ADP taxlaw-2794 285 95 1975.54 1975.54 NUM taxlaw-2794 285 96 a a DET taxlaw-2794 285 97 qualifying qualify VERB taxlaw-2794 285 98 taxpayer taxpayer NOUN taxlaw-2794 285 99 with with ADP taxlaw-2794 285 100 exactly exactly ADV taxlaw-2794 285 101 $ $ SYM taxlaw-2794 285 102 4,000 4,000 NUM taxlaw-2794 285 103 of of ADP taxlaw-2794 285 104 earned earn VERB taxlaw-2794 285 105 income income NOUN taxlaw-2794 285 106 was be AUX taxlaw-2794 285 107 entitled entitle VERB taxlaw-2794 285 108 to to ADP taxlaw-2794 285 109 a a DET taxlaw-2794 285 110 $ $ SYM taxlaw-2794 285 111 400 400 NUM taxlaw-2794 285 112 credit credit NOUN taxlaw-2794 285 113 . . PUNCT taxlaw-2794 286 1 the the DET taxlaw-2794 286 2 credit credit NOUN taxlaw-2794 286 3 was be AUX taxlaw-2794 286 4 reduced reduce VERB taxlaw-2794 286 5 , , PUNCT taxlaw-2794 286 6 however however ADV taxlaw-2794 286 7 , , PUNCT taxlaw-2794 286 8 by by ADP taxlaw-2794 286 9 10 10 NUM taxlaw-2794 286 10 percent percent NOUN taxlaw-2794 286 11 of of ADP taxlaw-2794 286 12 the the DET taxlaw-2794 286 13 amount amount NOUN taxlaw-2794 286 14 by by ADP taxlaw-2794 286 15 which which PRON taxlaw-2794 286 16 the the DET taxlaw-2794 286 17 taxpayer taxpayer NOUN taxlaw-2794 286 18 ’s ’s PART taxlaw-2794 286 19 income income NOUN taxlaw-2794 286 20 exceeded exceed VERB taxlaw-2794 286 21 $ $ SYM taxlaw-2794 286 22 4,000 4,000 NUM taxlaw-2794 286 23 ( ( PUNCT taxlaw-2794 286 24 with with SCONJ taxlaw-2794 286 25 the the DET taxlaw-2794 286 26 phase phase NOUN taxlaw-2794 286 27 - - PUNCT taxlaw-2794 286 28 out out NOUN taxlaw-2794 286 29 thus thus ADV taxlaw-2794 286 30 completed complete VERB taxlaw-2794 286 31 at at ADP taxlaw-2794 286 32 $ $ SYM taxlaw-2794 286 33 8,000 8,000 NUM taxlaw-2794 286 34 ) ) PUNCT taxlaw-2794 286 35 . . PUNCT taxlaw-2794 287 1 phase phase NOUN taxlaw-2794 287 2 - - PUNCT taxlaw-2794 287 3 outs out NOUN taxlaw-2794 287 4 remained remain VERB taxlaw-2794 287 5 rare rare ADJ taxlaw-2794 287 6 in in ADP taxlaw-2794 287 7 the the DET taxlaw-2794 287 8 income income NOUN taxlaw-2794 287 9 tax tax NOUN taxlaw-2794 287 10 until until ADP taxlaw-2794 287 11 the the DET taxlaw-2794 287 12 1980s 1980s NUM taxlaw-2794 287 13 . . PUNCT taxlaw-2794 288 1 legislation legislation NOUN taxlaw-2794 288 2 enacted enact VERB taxlaw-2794 288 3 in in ADP taxlaw-2794 288 4 1983 1983 NUM taxlaw-2794 288 5 phased phase VERB taxlaw-2794 288 6 out out ADP taxlaw-2794 288 7 half half NOUN taxlaw-2794 288 8 of of ADP taxlaw-2794 288 9 the the DET taxlaw-2794 288 10 exclusion exclusion NOUN taxlaw-2794 288 11 of of ADP taxlaw-2794 288 12 social social ADJ taxlaw-2794 288 13 security security NOUN taxlaw-2794 288 14 benefits benefit NOUN taxlaw-2794 288 15 from from ADP taxlaw-2794 288 16 gross gross ADJ taxlaw-2794 288 17 income income NOUN taxlaw-2794 288 18 , , PUNCT taxlaw-2794 288 19 pursuant pursuant ADJ taxlaw-2794 288 20 to to ADP taxlaw-2794 288 21 a a DET taxlaw-2794 288 22 complex complex ADJ taxlaw-2794 288 23 formula.55 formula.55 NOUN taxlaw-2794 288 24 the the DET taxlaw-2794 288 25 tax tax NOUN taxlaw-2794 288 26 reform reform NOUN taxlaw-2794 288 27 act act NOUN taxlaw-2794 288 28 of of ADP taxlaw-2794 288 29 1986 1986 NUM taxlaw-2794 288 30 added add VERB taxlaw-2794 288 31 a a DET taxlaw-2794 288 32 provision provision NOUN taxlaw-2794 288 33 designed design VERB taxlaw-2794 288 34 to to PART taxlaw-2794 288 35 phase phase VERB taxlaw-2794 288 36 out out ADP taxlaw-2794 288 37 the the DET taxlaw-2794 288 38 benefit benefit NOUN taxlaw-2794 288 39 of of ADP taxlaw-2794 288 40 personal personal ADJ taxlaw-2794 288 41 exemptions exemption NOUN taxlaw-2794 288 42 and and CCONJ taxlaw-2794 288 43 the the DET taxlaw-2794 288 44 benefit benefit NOUN taxlaw-2794 288 45 of of ADP taxlaw-2794 288 46 the the DET taxlaw-2794 288 47 15 15 NUM taxlaw-2794 288 48 percent percent NOUN taxlaw-2794 288 49 tax tax NOUN taxlaw-2794 288 50 bracket bracket NOUN taxlaw-2794 288 51 ( ( PUNCT taxlaw-2794 288 52 as as SCONJ taxlaw-2794 288 53 compared compare VERB taxlaw-2794 288 54 to to ADP taxlaw-2794 288 55 the the DET taxlaw-2794 288 56 28 28 NUM taxlaw-2794 288 57 percent percent NOUN taxlaw-2794 288 58 tax tax NOUN taxlaw-2794 288 59 bracket).56 bracket).56 NOUN taxlaw-2794 288 60 the the DET taxlaw-2794 288 61 provision provision NOUN taxlaw-2794 288 62 imposed impose VERB taxlaw-2794 288 63 a a DET taxlaw-2794 288 64 special special ADJ taxlaw-2794 288 65 tax tax NOUN taxlaw-2794 288 66 equal equal ADJ taxlaw-2794 288 67 to to ADP taxlaw-2794 288 68 five five NUM taxlaw-2794 288 69 percent percent NOUN taxlaw-2794 288 70 of of ADP taxlaw-2794 288 71 the the DET taxlaw-2794 288 72 excess excess NOUN taxlaw-2794 288 73 of of ADP taxlaw-2794 288 74 the the DET taxlaw-2794 288 75 taxpayer taxpayer NOUN taxlaw-2794 288 76 ’s ’s PART taxlaw-2794 288 77 taxable taxable ADJ taxlaw-2794 288 78 income income NOUN taxlaw-2794 288 79 over over ADP taxlaw-2794 288 80 a a DET taxlaw-2794 288 81 specified specify VERB taxlaw-2794 288 82 phase phase NOUN taxlaw-2794 288 83 - - PUNCT taxlaw-2794 288 84 out out ADP taxlaw-2794 288 85 threshold threshold NOUN taxlaw-2794 288 86 ( ( PUNCT taxlaw-2794 288 87 based base VERB taxlaw-2794 288 88 on on ADP taxlaw-2794 288 89 filing file VERB taxlaw-2794 288 90 status status NOUN taxlaw-2794 288 91 ) ) PUNCT taxlaw-2794 288 92 , , PUNCT taxlaw-2794 288 93 with with SCONJ taxlaw-2794 288 94 the the DET taxlaw-2794 288 95 maximum maximum ADJ taxlaw-2794 288 96 special special ADJ taxlaw-2794 288 97 tax tax NOUN taxlaw-2794 288 98 liability liability NOUN taxlaw-2794 288 99 limited limit VERB taxlaw-2794 288 100 to to ADP taxlaw-2794 288 101 the the DET taxlaw-2794 288 102 tax tax NOUN taxlaw-2794 288 103 reduction reduction NOUN taxlaw-2794 288 104 attributable attributable ADJ taxlaw-2794 288 105 to to ADP taxlaw-2794 288 106 personal personal ADJ taxlaw-2794 288 107 exemptions exemption NOUN taxlaw-2794 288 108 and and CCONJ taxlaw-2794 288 109 the the DET taxlaw-2794 288 110 15 15 NUM taxlaw-2794 288 111 percent percent NOUN taxlaw-2794 288 112 bracket.57 bracket.57 NOUN taxlaw-2794 288 113 for for ADP taxlaw-2794 288 114 taxpayers taxpayer NOUN taxlaw-2794 288 115 in in ADP taxlaw-2794 288 116 the the DET taxlaw-2794 288 117 responsibility responsibility NOUN taxlaw-2794 288 118 act act NOUN taxlaw-2794 288 119 of of ADP taxlaw-2794 288 120 1982 1982 NUM taxlaw-2794 288 121 , , PUNCT taxlaw-2794 288 122 pub pub NOUN taxlaw-2794 288 123 . . PUNCT taxlaw-2794 289 1 l. l. PROPN taxlaw-2794 289 2 no no INTJ taxlaw-2794 289 3 . . PROPN taxlaw-2794 290 1 97 97 NUM taxlaw-2794 290 2 - - SYM taxlaw-2794 290 3 248 248 NUM taxlaw-2794 290 4 , , PUNCT taxlaw-2794 290 5 § § NOUN taxlaw-2794 290 6 203(a 203(a PROPN taxlaw-2794 290 7 ) ) PUNCT taxlaw-2794 290 8 , , PUNCT taxlaw-2794 290 9 96 96 NUM taxlaw-2794 290 10 stat stat NOUN taxlaw-2794 290 11 . . PUNCT taxlaw-2794 291 1 324 324 NUM taxlaw-2794 291 2 , , PUNCT taxlaw-2794 291 3 422 422 NUM taxlaw-2794 291 4 ( ( PUNCT taxlaw-2794 291 5 now now ADV taxlaw-2794 291 6 codified codify VERB taxlaw-2794 291 7 at at ADP taxlaw-2794 291 8 i.r.c i.r.c NOUN taxlaw-2794 291 9 . . PUNCT taxlaw-2794 292 1 § § VERB taxlaw-2794 292 2 165(h)(2 165(h)(2 NUM taxlaw-2794 292 3 ) ) PUNCT taxlaw-2794 292 4 ) ) PUNCT taxlaw-2794 292 5 ) ) PUNCT taxlaw-2794 292 6 , , PUNCT taxlaw-2794 292 7 and and CCONJ taxlaw-2794 292 8 the the DET taxlaw-2794 292 9 2 2 NUM taxlaw-2794 292 10 % % NOUN taxlaw-2794 292 11 floor floor NOUN taxlaw-2794 292 12 applicable applicable ADJ taxlaw-2794 292 13 to to ADP taxlaw-2794 292 14 miscellaneous miscellaneous ADJ taxlaw-2794 292 15 itemized itemize VERB taxlaw-2794 292 16 deductions deduction NOUN taxlaw-2794 292 17 ( ( PUNCT taxlaw-2794 292 18 tax tax NOUN taxlaw-2794 292 19 reform reform NOUN taxlaw-2794 292 20 act act NOUN taxlaw-2794 292 21 of of ADP taxlaw-2794 292 22 1986 1986 NUM taxlaw-2794 292 23 , , PUNCT taxlaw-2794 292 24 pub pub NOUN taxlaw-2794 292 25 . . PUNCT taxlaw-2794 293 1 l. l. PROPN taxlaw-2794 293 2 no no INTJ taxlaw-2794 293 3 . . PROPN taxlaw-2794 294 1 99 99 NUM taxlaw-2794 294 2 - - SYM taxlaw-2794 294 3 514 514 NUM taxlaw-2794 294 4 , , PUNCT taxlaw-2794 294 5 § § NOUN taxlaw-2794 294 6 132 132 NUM taxlaw-2794 294 7 , , PUNCT taxlaw-2794 294 8 100 100 NUM taxlaw-2794 294 9 stat stat NOUN taxlaw-2794 294 10 . . PUNCT taxlaw-2794 295 1 2085 2085 NUM taxlaw-2794 295 2 , , PUNCT taxlaw-2794 295 3 2113 2113 NUM taxlaw-2794 295 4 - - SYM taxlaw-2794 295 5 16 16 NUM taxlaw-2794 295 6 ( ( PUNCT taxlaw-2794 295 7 now now ADV taxlaw-2794 295 8 codified codify VERB taxlaw-2794 295 9 at at ADP taxlaw-2794 295 10 i.r.c i.r.c NOUN taxlaw-2794 295 11 . . PUNCT taxlaw-2794 296 1 § § PROPN taxlaw-2794 296 2 67 67 NUM taxlaw-2794 296 3 ) ) PUNCT taxlaw-2794 296 4 ) ) PUNCT taxlaw-2794 296 5 . . PUNCT taxlaw-2794 297 1 the the DET taxlaw-2794 297 2 two two NUM taxlaw-2794 297 3 significant significant ADJ taxlaw-2794 297 4 phase phase NOUN taxlaw-2794 297 5 - - PUNCT taxlaw-2794 297 6 ins in NOUN taxlaw-2794 297 7 are be AUX taxlaw-2794 297 8 the the DET taxlaw-2794 297 9 phase phase NOUN taxlaw-2794 297 10 - - PUNCT taxlaw-2794 297 11 in in NOUN taxlaw-2794 297 12 of of ADP taxlaw-2794 297 13 the the DET taxlaw-2794 297 14 earned earn VERB taxlaw-2794 297 15 income income NOUN taxlaw-2794 297 16 tax tax NOUN taxlaw-2794 297 17 credit credit NOUN taxlaw-2794 297 18 ( ( PUNCT taxlaw-2794 297 19 tax tax NOUN taxlaw-2794 297 20 reduction reduction NOUN taxlaw-2794 297 21 act act NOUN taxlaw-2794 297 22 of of ADP taxlaw-2794 297 23 1975 1975 NUM taxlaw-2794 297 24 , , PUNCT taxlaw-2794 297 25 pub pub NOUN taxlaw-2794 297 26 . . PUNCT taxlaw-2794 298 1 l. l. PROPN taxlaw-2794 298 2 no no INTJ taxlaw-2794 298 3 . . PROPN taxlaw-2794 299 1 94 94 NUM taxlaw-2794 299 2 - - SYM taxlaw-2794 299 3 12 12 NUM taxlaw-2794 299 4 , , PUNCT taxlaw-2794 299 5 § § NOUN taxlaw-2794 299 6 204 204 NUM taxlaw-2794 299 7 , , PUNCT taxlaw-2794 299 8 89 89 NUM taxlaw-2794 299 9 stat stat NOUN taxlaw-2794 299 10 . . PUNCT taxlaw-2794 300 1 26 26 NUM taxlaw-2794 300 2 , , PUNCT taxlaw-2794 300 3 30 30 NUM taxlaw-2794 300 4 - - SYM taxlaw-2794 300 5 32 32 NUM taxlaw-2794 300 6 ( ( PUNCT taxlaw-2794 300 7 now now ADV taxlaw-2794 300 8 codified codify VERB taxlaw-2794 300 9 at at ADP taxlaw-2794 300 10 i.r.c i.r.c NOUN taxlaw-2794 300 11 . . PUNCT taxlaw-2794 301 1 § § PROPN taxlaw-2794 301 2 32(b 32(b NUM taxlaw-2794 301 3 ) ) PUNCT taxlaw-2794 301 4 ) ) PUNCT taxlaw-2794 301 5 ) ) PUNCT taxlaw-2794 301 6 , , PUNCT taxlaw-2794 301 7 and and CCONJ taxlaw-2794 301 8 the the DET taxlaw-2794 301 9 phase phase NOUN taxlaw-2794 301 10 - - PUNCT taxlaw-2794 301 11 in in NOUN taxlaw-2794 301 12 of of ADP taxlaw-2794 301 13 the the DET taxlaw-2794 301 14 refundability refundability NOUN taxlaw-2794 301 15 of of ADP taxlaw-2794 301 16 the the DET taxlaw-2794 301 17 child child NOUN taxlaw-2794 301 18 tax tax NOUN taxlaw-2794 301 19 credit credit NOUN taxlaw-2794 301 20 ( ( PUNCT taxlaw-2794 301 21 economic economic ADJ taxlaw-2794 301 22 growth growth NOUN taxlaw-2794 301 23 and and CCONJ taxlaw-2794 301 24 tax tax NOUN taxlaw-2794 301 25 reconciliation reconciliation NOUN taxlaw-2794 301 26 act act NOUN taxlaw-2794 301 27 of of ADP taxlaw-2794 301 28 2001 2001 NUM taxlaw-2794 301 29 , , PUNCT taxlaw-2794 301 30 pub pub NOUN taxlaw-2794 301 31 . . PUNCT taxlaw-2794 302 1 l. l. PROPN taxlaw-2794 302 2 no no INTJ taxlaw-2794 302 3 . . PUNCT taxlaw-2794 303 1 107 107 NUM taxlaw-2794 303 2 - - SYM taxlaw-2794 303 3 16 16 NUM taxlaw-2794 303 4 , , PUNCT taxlaw-2794 303 5 § § NOUN taxlaw-2794 303 6 201(c 201(c NOUN taxlaw-2794 303 7 ) ) PUNCT taxlaw-2794 303 8 , , PUNCT taxlaw-2794 303 9 115 115 NUM taxlaw-2794 303 10 stat stat NOUN taxlaw-2794 303 11 . . PUNCT taxlaw-2794 304 1 38 38 NUM taxlaw-2794 304 2 , , PUNCT taxlaw-2794 304 3 46 46 NUM taxlaw-2794 304 4 ( ( PUNCT taxlaw-2794 304 5 now now ADV taxlaw-2794 304 6 codified codify VERB taxlaw-2794 304 7 at at ADP taxlaw-2794 304 8 i.r.c i.r.c NOUN taxlaw-2794 304 9 . . PUNCT taxlaw-2794 305 1 § § VERB taxlaw-2794 305 2 24(d 24(d NUM taxlaw-2794 305 3 ) ) PUNCT taxlaw-2794 305 4 ) ) PUNCT taxlaw-2794 305 5 ) ) PUNCT taxlaw-2794 305 6 . . PUNCT taxlaw-2794 306 1 as as SCONJ taxlaw-2794 306 2 explained explain VERB taxlaw-2794 306 3 later later ADV taxlaw-2794 306 4 in in ADP taxlaw-2794 306 5 this this DET taxlaw-2794 306 6 essay essay NOUN taxlaw-2794 306 7 ( ( PUNCT taxlaw-2794 306 8 see see VERB taxlaw-2794 306 9 supra supra PROPN taxlaw-2794 306 10 notes note VERB taxlaw-2794 306 11 87 87 NUM taxlaw-2794 306 12 - - SYM taxlaw-2794 306 13 92 92 NUM taxlaw-2794 306 14 and and CCONJ taxlaw-2794 306 15 accompanying accompany VERB taxlaw-2794 306 16 text text NOUN taxlaw-2794 306 17 ) ) PUNCT taxlaw-2794 306 18 , , PUNCT taxlaw-2794 306 19 in in ADP taxlaw-2794 306 20 recent recent ADJ taxlaw-2794 306 21 years year NOUN taxlaw-2794 306 22 congress congress PROPN taxlaw-2794 306 23 has have AUX taxlaw-2794 306 24 used use VERB taxlaw-2794 306 25 phase phase NOUN taxlaw-2794 306 26 - - PUNCT taxlaw-2794 306 27 outs out NOUN taxlaw-2794 306 28 for for ADP taxlaw-2794 306 29 two two NUM taxlaw-2794 306 30 purposes purpose NOUN taxlaw-2794 306 31 : : PUNCT taxlaw-2794 306 32 to to PART taxlaw-2794 306 33 impose impose VERB taxlaw-2794 306 34 hidden hide VERB taxlaw-2794 306 35 marginal marginal ADJ taxlaw-2794 306 36 tax tax NOUN taxlaw-2794 306 37 rate rate NOUN taxlaw-2794 306 38 increases increase VERB taxlaw-2794 306 39 on on ADP taxlaw-2794 306 40 all all DET taxlaw-2794 306 41 or or CCONJ taxlaw-2794 306 42 nearly nearly ADV taxlaw-2794 306 43 all all PRON taxlaw-2794 306 44 taxpayers taxpayer NOUN taxlaw-2794 306 45 in in ADP taxlaw-2794 306 46 particular particular ADJ taxlaw-2794 306 47 income income NOUN taxlaw-2794 306 48 ranges range NOUN taxlaw-2794 306 49 , , PUNCT taxlaw-2794 306 50 and and CCONJ taxlaw-2794 306 51 to to PART taxlaw-2794 306 52 target target VERB taxlaw-2794 306 53 new new ADJ taxlaw-2794 306 54 tax tax NOUN taxlaw-2794 306 55 benefits benefit NOUN taxlaw-2794 306 56 to to PART taxlaw-2794 306 57 lowerand lowerand VERB taxlaw-2794 306 58 middle middle ADJ taxlaw-2794 306 59 - - PUNCT taxlaw-2794 306 60 income income NOUN taxlaw-2794 306 61 taxpayers taxpayer NOUN taxlaw-2794 306 62 . . PUNCT taxlaw-2794 307 1 because because SCONJ taxlaw-2794 307 2 neither neither PRON taxlaw-2794 307 3 percentage percentage NOUN taxlaw-2794 307 4 - - PUNCT taxlaw-2794 307 5 of of ADP taxlaw-2794 307 6 - - PUNCT taxlaw-2794 307 7 agi agi NOUN taxlaw-2794 307 8 floors floor NOUN taxlaw-2794 307 9 nor nor CCONJ taxlaw-2794 307 10 phase phase NOUN taxlaw-2794 307 11 - - PUNCT taxlaw-2794 307 12 ins in NOUN taxlaw-2794 307 13 are be AUX taxlaw-2794 307 14 well well ADV taxlaw-2794 307 15 suited suited ADJ taxlaw-2794 307 16 to to ADP taxlaw-2794 307 17 either either PRON taxlaw-2794 307 18 of of ADP taxlaw-2794 307 19 these these DET taxlaw-2794 307 20 purposes purpose NOUN taxlaw-2794 307 21 , , PUNCT taxlaw-2794 307 22 the the DET taxlaw-2794 307 23 removal removal NOUN taxlaw-2794 307 24 of of ADP taxlaw-2794 307 25 the the DET taxlaw-2794 307 26 complexity complexity NOUN taxlaw-2794 307 27 constraint constraint NOUN taxlaw-2794 307 28 has have AUX taxlaw-2794 307 29 not not PART taxlaw-2794 307 30 prompted prompt VERB taxlaw-2794 307 31 a a DET taxlaw-2794 307 32 flurry flurry NOUN taxlaw-2794 307 33 of of ADP taxlaw-2794 307 34 floor floor NOUN taxlaw-2794 307 35 and and CCONJ taxlaw-2794 307 36 phase phase NOUN taxlaw-2794 307 37 - - PUNCT taxlaw-2794 307 38 in in ADP taxlaw-2794 307 39 legislation legislation NOUN taxlaw-2794 307 40 . . PUNCT taxlaw-2794 308 1 53 53 NUM taxlaw-2794 308 2 . . PUNCT taxlaw-2794 308 3 internal internal ADJ taxlaw-2794 308 4 revenue revenue PROPN taxlaw-2794 308 5 act act NOUN taxlaw-2794 308 6 of of ADP taxlaw-2794 308 7 1954 1954 NUM taxlaw-2794 308 8 , , PUNCT taxlaw-2794 308 9 pub pub NOUN taxlaw-2794 308 10 . . PUNCT taxlaw-2794 309 1 l. l. PROPN taxlaw-2794 309 2 no no INTJ taxlaw-2794 309 3 . . PROPN taxlaw-2794 310 1 83 83 NUM taxlaw-2794 310 2 - - SYM taxlaw-2794 310 3 591 591 NUM taxlaw-2794 310 4 , , PUNCT taxlaw-2794 310 5 § § NOUN taxlaw-2794 310 6 214 214 NUM taxlaw-2794 310 7 , , PUNCT taxlaw-2794 310 8 68a 68a NOUN taxlaw-2794 310 9 stat stat VERB taxlaw-2794 310 10 . . PUNCT taxlaw-2794 311 1 3 3 NUM taxlaw-2794 311 2 , , PUNCT taxlaw-2794 311 3 70 70 NUM taxlaw-2794 311 4 - - SYM taxlaw-2794 311 5 71 71 NUM taxlaw-2794 311 6 . . PUNCT taxlaw-2794 312 1 54 54 NUM taxlaw-2794 312 2 . . PUNCT taxlaw-2794 313 1 tax tax NOUN taxlaw-2794 313 2 reduction reduction NOUN taxlaw-2794 313 3 act act NOUN taxlaw-2794 313 4 of of ADP taxlaw-2794 313 5 1975 1975 NUM taxlaw-2794 313 6 , , PUNCT taxlaw-2794 313 7 pub pub NOUN taxlaw-2794 313 8 . . PUNCT taxlaw-2794 314 1 l. l. PROPN taxlaw-2794 314 2 no no INTJ taxlaw-2794 314 3 . . PROPN taxlaw-2794 315 1 94 94 NUM taxlaw-2794 315 2 - - SYM taxlaw-2794 315 3 12 12 NUM taxlaw-2794 315 4 , , PUNCT taxlaw-2794 315 5 § § NOUN taxlaw-2794 315 6 204 204 NUM taxlaw-2794 315 7 , , PUNCT taxlaw-2794 315 8 89 89 NUM taxlaw-2794 315 9 stat stat NOUN taxlaw-2794 315 10 . . PUNCT taxlaw-2794 316 1 26 26 NUM taxlaw-2794 316 2 , , PUNCT taxlaw-2794 316 3 30 30 NUM taxlaw-2794 316 4 - - SYM taxlaw-2794 316 5 32 32 NUM taxlaw-2794 316 6 ( ( PUNCT taxlaw-2794 316 7 now now ADV taxlaw-2794 316 8 codified codify VERB taxlaw-2794 316 9 at at ADP taxlaw-2794 316 10 i.r.c i.r.c NOUN taxlaw-2794 316 11 . . PUNCT taxlaw-2794 317 1 § § VERB taxlaw-2794 317 2 32 32 NUM taxlaw-2794 317 3 ) ) PUNCT taxlaw-2794 317 4 . . PUNCT taxlaw-2794 318 1 the the DET taxlaw-2794 318 2 1975 1975 NUM taxlaw-2794 318 3 version version NOUN taxlaw-2794 318 4 of of ADP taxlaw-2794 318 5 the the DET taxlaw-2794 318 6 eitc eitc NOUN taxlaw-2794 318 7 was be AUX taxlaw-2794 318 8 a a DET taxlaw-2794 318 9 temporary temporary ADJ taxlaw-2794 318 10 provision provision NOUN taxlaw-2794 318 11 , , PUNCT taxlaw-2794 318 12 but but CCONJ taxlaw-2794 318 13 congress congress PROPN taxlaw-2794 318 14 made make VERB taxlaw-2794 318 15 the the DET taxlaw-2794 318 16 credit credit NOUN taxlaw-2794 318 17 permanent permanent ADJ taxlaw-2794 318 18 in in ADP taxlaw-2794 318 19 1978 1978 NUM taxlaw-2794 318 20 . . PUNCT taxlaw-2794 319 1 revenue revenue NOUN taxlaw-2794 319 2 act act NOUN taxlaw-2794 319 3 of of ADP taxlaw-2794 319 4 1978 1978 NUM taxlaw-2794 319 5 , , PUNCT taxlaw-2794 319 6 pub pub NOUN taxlaw-2794 319 7 . . PUNCT taxlaw-2794 320 1 l. l. PROPN taxlaw-2794 320 2 no no INTJ taxlaw-2794 320 3 . . PROPN taxlaw-2794 321 1 95 95 NUM taxlaw-2794 321 2 - - SYM taxlaw-2794 321 3 600 600 NUM taxlaw-2794 321 4 , , PUNCT taxlaw-2794 321 5 § § NOUN taxlaw-2794 321 6 103 103 NUM taxlaw-2794 321 7 , , PUNCT taxlaw-2794 321 8 92 92 NUM taxlaw-2794 321 9 stat stat NOUN taxlaw-2794 321 10 . . PUNCT taxlaw-2794 322 1 2761 2761 NUM taxlaw-2794 322 2 , , PUNCT taxlaw-2794 322 3 2771 2771 NUM taxlaw-2794 322 4 . . PUNCT taxlaw-2794 323 1 55 55 NUM taxlaw-2794 323 2 . . PUNCT taxlaw-2794 324 1 the the DET taxlaw-2794 324 2 formula formula NOUN taxlaw-2794 324 3 reduced reduce VERB taxlaw-2794 324 4 the the DET taxlaw-2794 324 5 exclusion exclusion NOUN taxlaw-2794 324 6 by by ADP taxlaw-2794 324 7 the the DET taxlaw-2794 324 8 amount amount NOUN taxlaw-2794 324 9 by by ADP taxlaw-2794 324 10 which which PRON taxlaw-2794 324 11 the the DET taxlaw-2794 324 12 sum sum NOUN taxlaw-2794 324 13 of of ADP taxlaw-2794 324 14 the the DET taxlaw-2794 324 15 taxpayer taxpayer NOUN taxlaw-2794 324 16 ’s ’s PART taxlaw-2794 324 17 modified modify VERB taxlaw-2794 324 18 adjusted adjust VERB taxlaw-2794 324 19 gross gross ADJ taxlaw-2794 324 20 income income NOUN taxlaw-2794 324 21 and and CCONJ taxlaw-2794 324 22 half half NOUN taxlaw-2794 324 23 of of ADP taxlaw-2794 324 24 the the DET taxlaw-2794 324 25 taxpayer taxpayer NOUN taxlaw-2794 324 26 ’s ’s PART taxlaw-2794 324 27 social social ADJ taxlaw-2794 324 28 security security NOUN taxlaw-2794 324 29 benefits benefit NOUN taxlaw-2794 324 30 exceeded exceed VERB taxlaw-2794 324 31 a a DET taxlaw-2794 324 32 “ " PUNCT taxlaw-2794 324 33 base base NOUN taxlaw-2794 324 34 amount amount NOUN taxlaw-2794 324 35 ” " PUNCT taxlaw-2794 324 36 ( ( PUNCT taxlaw-2794 324 37 $ $ SYM taxlaw-2794 324 38 25,000 25,000 NUM taxlaw-2794 324 39 for for ADP taxlaw-2794 324 40 unmarried unmarried ADJ taxlaw-2794 324 41 taxpayers taxpayer NOUN taxlaw-2794 324 42 , , PUNCT taxlaw-2794 324 43 and and CCONJ taxlaw-2794 324 44 $ $ SYM taxlaw-2794 324 45 32,000 32,000 NUM taxlaw-2794 324 46 for for ADP taxlaw-2794 324 47 taxpayers taxpayer NOUN taxlaw-2794 324 48 filing file VERB taxlaw-2794 324 49 joint joint ADJ taxlaw-2794 324 50 returns return NOUN taxlaw-2794 324 51 ) ) PUNCT taxlaw-2794 324 52 . . PUNCT taxlaw-2794 325 1 social social ADJ taxlaw-2794 325 2 security security NOUN taxlaw-2794 325 3 amendments amendment NOUN taxlaw-2794 325 4 of of ADP taxlaw-2794 325 5 1983 1983 NUM taxlaw-2794 325 6 , , PUNCT taxlaw-2794 325 7 pub pub NOUN taxlaw-2794 325 8 . . PUNCT taxlaw-2794 326 1 l. l. PROPN taxlaw-2794 326 2 no no INTJ taxlaw-2794 326 3 . . PROPN taxlaw-2794 327 1 98 98 NUM taxlaw-2794 327 2 - - SYM taxlaw-2794 327 3 21 21 NUM taxlaw-2794 327 4 , , PUNCT taxlaw-2794 327 5 § § NOUN taxlaw-2794 327 6 121 121 NUM taxlaw-2794 327 7 , , PUNCT taxlaw-2794 327 8 97 97 NUM taxlaw-2794 327 9 stat stat NOUN taxlaw-2794 327 10 . . PUNCT taxlaw-2794 328 1 65 65 NUM taxlaw-2794 328 2 , , PUNCT taxlaw-2794 328 3 80 80 NUM taxlaw-2794 328 4 - - SYM taxlaw-2794 328 5 82 82 NUM taxlaw-2794 328 6 ( ( PUNCT taxlaw-2794 328 7 now now ADV taxlaw-2794 328 8 codified codify VERB taxlaw-2794 328 9 at at ADP taxlaw-2794 328 10 i.r.c i.r.c NOUN taxlaw-2794 328 11 . . PUNCT taxlaw-2794 329 1 § § NOUN taxlaw-2794 329 2 86(c 86(c NUM taxlaw-2794 329 3 ) ) PUNCT taxlaw-2794 329 4 ) ) PUNCT taxlaw-2794 329 5 . . PUNCT taxlaw-2794 330 1 56 56 NUM taxlaw-2794 330 2 . . PUNCT taxlaw-2794 330 3 tax tax NOUN taxlaw-2794 330 4 reform reform PROPN taxlaw-2794 330 5 act act NOUN taxlaw-2794 330 6 of of ADP taxlaw-2794 330 7 1986 1986 NUM taxlaw-2794 330 8 , , PUNCT taxlaw-2794 330 9 pub pub NOUN taxlaw-2794 330 10 . . PUNCT taxlaw-2794 331 1 l. l. PROPN taxlaw-2794 331 2 no no INTJ taxlaw-2794 331 3 . . PROPN taxlaw-2794 332 1 99 99 NUM taxlaw-2794 332 2 - - SYM taxlaw-2794 332 3 514 514 NUM taxlaw-2794 332 4 , , PUNCT taxlaw-2794 332 5 § § NOUN taxlaw-2794 332 6 101(a 101(a NUM taxlaw-2794 332 7 ) ) PUNCT taxlaw-2794 332 8 , , PUNCT taxlaw-2794 332 9 100 100 NUM taxlaw-2794 332 10 stat stat NOUN taxlaw-2794 332 11 . . PUNCT taxlaw-2794 333 1 2085 2085 NUM taxlaw-2794 333 2 , , PUNCT taxlaw-2794 333 3 2097 2097 NUM taxlaw-2794 333 4 - - SYM taxlaw-2794 333 5 98 98 NUM taxlaw-2794 333 6 ( ( PUNCT taxlaw-2794 333 7 formerly formerly ADV taxlaw-2794 333 8 codified codify VERB taxlaw-2794 333 9 at at ADP taxlaw-2794 333 10 i.r.c i.r.c NOUN taxlaw-2794 333 11 . . PUNCT taxlaw-2794 334 1 § § NOUN taxlaw-2794 334 2 1(g 1(g NUM taxlaw-2794 334 3 ) ) PUNCT taxlaw-2794 334 4 ) ) PUNCT taxlaw-2794 334 5 . . PUNCT taxlaw-2794 335 1 57 57 NUM taxlaw-2794 335 2 . . PUNCT taxlaw-2794 336 1 the the DET taxlaw-2794 336 2 1986 1986 NUM taxlaw-2794 336 3 act act NOUN taxlaw-2794 336 4 also also ADV taxlaw-2794 336 5 introduced introduce VERB taxlaw-2794 336 6 an an DET taxlaw-2794 336 7 analogous analogous ADJ taxlaw-2794 336 8 phase phase NOUN taxlaw-2794 336 9 - - PUNCT taxlaw-2794 336 10 out out NOUN taxlaw-2794 336 11 of of ADP taxlaw-2794 336 12 the the DET taxlaw-2794 336 13 amt amt PROPN taxlaw-2794 336 14 exemption exemption NOUN taxlaw-2794 336 15 amount amount NOUN taxlaw-2794 336 16 . . PUNCT taxlaw-2794 337 1 tax tax NOUN taxlaw-2794 337 2 reform reform PROPN taxlaw-2794 337 3 act act NOUN taxlaw-2794 337 4 of of ADP taxlaw-2794 337 5 1986 1986 NUM taxlaw-2794 337 6 , , PUNCT taxlaw-2794 337 7 pub pub NOUN taxlaw-2794 337 8 . . PUNCT taxlaw-2794 338 1 l. l. PROPN taxlaw-2794 338 2 no no INTJ taxlaw-2794 338 3 . . PROPN taxlaw-2794 339 1 99 99 NUM taxlaw-2794 339 2 - - SYM taxlaw-2794 339 3 514 514 NUM taxlaw-2794 339 4 , , PUNCT taxlaw-2794 339 5 § § NOUN taxlaw-2794 339 6 701(a 701(a NUM taxlaw-2794 339 7 ) ) PUNCT taxlaw-2794 339 8 , , PUNCT taxlaw-2794 339 9 100 100 NUM taxlaw-2794 339 10 stat stat NOUN taxlaw-2794 339 11 . . PUNCT taxlaw-2794 340 1 2085 2085 NUM taxlaw-2794 340 2 , , PUNCT taxlaw-2794 340 3 2320 2320 NUM taxlaw-2794 340 4 - - SYM taxlaw-2794 340 5 22 22 NUM taxlaw-2794 340 6 ( ( PUNCT taxlaw-2794 340 7 now now ADV taxlaw-2794 340 8 codified codify VERB taxlaw-2794 340 9 at at ADP taxlaw-2794 340 10 i.r.c i.r.c NOUN taxlaw-2794 340 11 . . PUNCT taxlaw-2794 341 1 § § VERB taxlaw-2794 341 2 55(d)(3 55(d)(3 NUM taxlaw-2794 341 3 ) ) PUNCT taxlaw-2794 341 4 ) ) PUNCT taxlaw-2794 341 5 . . PUNCT taxlaw-2794 342 1 106 106 NUM taxlaw-2794 342 2 columbia columbia PROPN taxlaw-2794 342 3 journal journal PROPN taxlaw-2794 342 4 of of ADP taxlaw-2794 342 5 tax tax NOUN taxlaw-2794 342 6 law law NOUN taxlaw-2794 342 7 [ [ X taxlaw-2794 342 8 vol vol NOUN taxlaw-2794 342 9 . . PUNCT taxlaw-2794 343 1 1:91 1:91 NUM taxlaw-2794 343 2 phase phase NOUN taxlaw-2794 343 3 - - PUNCT taxlaw-2794 343 4 out out NOUN taxlaw-2794 343 5 range range NOUN taxlaw-2794 343 6 the the DET taxlaw-2794 343 7 official official ADJ taxlaw-2794 343 8 marginal marginal ADJ taxlaw-2794 343 9 tax tax NOUN taxlaw-2794 343 10 rate rate NOUN taxlaw-2794 343 11 was be AUX taxlaw-2794 343 12 28 28 NUM taxlaw-2794 343 13 percent percent NOUN taxlaw-2794 343 14 , , PUNCT taxlaw-2794 343 15 but but CCONJ taxlaw-2794 343 16 the the DET taxlaw-2794 343 17 effective effective ADJ taxlaw-2794 343 18 marginal marginal ADJ taxlaw-2794 343 19 tax tax NOUN taxlaw-2794 343 20 rate rate NOUN taxlaw-2794 343 21 — — PUNCT taxlaw-2794 343 22 considering consider VERB taxlaw-2794 343 23 both both CCONJ taxlaw-2794 343 24 the the DET taxlaw-2794 343 25 official official ADJ taxlaw-2794 343 26 rate rate NOUN taxlaw-2794 343 27 and and CCONJ taxlaw-2794 343 28 the the DET taxlaw-2794 343 29 phase phase NOUN taxlaw-2794 343 30 - - PUNCT taxlaw-2794 343 31 out out NOUN taxlaw-2794 343 32 — — PUNCT taxlaw-2794 343 33 was be AUX taxlaw-2794 343 34 33 33 NUM taxlaw-2794 343 35 percent percent NOUN taxlaw-2794 343 36 . . PUNCT taxlaw-2794 344 1 once once SCONJ taxlaw-2794 344 2 the the DET taxlaw-2794 344 3 phase phase NOUN taxlaw-2794 344 4 - - PUNCT taxlaw-2794 344 5 out out NOUN taxlaw-2794 344 6 was be AUX taxlaw-2794 344 7 completed complete VERB taxlaw-2794 344 8 ( ( PUNCT taxlaw-2794 344 9 that that PRON taxlaw-2794 344 10 is is ADV taxlaw-2794 344 11 , , PUNCT taxlaw-2794 344 12 once once SCONJ taxlaw-2794 344 13 the the DET taxlaw-2794 344 14 benefits benefit NOUN taxlaw-2794 344 15 of of ADP taxlaw-2794 344 16 the the DET taxlaw-2794 344 17 personal personal ADJ taxlaw-2794 344 18 exemptions exemption NOUN taxlaw-2794 344 19 and and CCONJ taxlaw-2794 344 20 the the DET taxlaw-2794 344 21 15 15 NUM taxlaw-2794 344 22 percent percent NOUN taxlaw-2794 344 23 bracket bracket NOUN taxlaw-2794 344 24 had have AUX taxlaw-2794 344 25 been be AUX taxlaw-2794 344 26 fully fully ADV taxlaw-2794 344 27 taxed tax VERB taxlaw-2794 344 28 away away ADV taxlaw-2794 344 29 ) ) PUNCT taxlaw-2794 344 30 , , PUNCT taxlaw-2794 344 31 the the DET taxlaw-2794 344 32 effective effective ADJ taxlaw-2794 344 33 marginal marginal ADJ taxlaw-2794 344 34 tax tax NOUN taxlaw-2794 344 35 rate rate NOUN taxlaw-2794 344 36 dropped drop VERB taxlaw-2794 344 37 to to ADP taxlaw-2794 344 38 28 28 NUM taxlaw-2794 344 39 percent percent NOUN taxlaw-2794 344 40 . . PUNCT taxlaw-2794 345 1 as as SCONJ taxlaw-2794 345 2 is be AUX taxlaw-2794 345 3 typically typically ADV taxlaw-2794 345 4 the the DET taxlaw-2794 345 5 case case NOUN taxlaw-2794 345 6 with with ADP taxlaw-2794 345 7 phase phase NOUN taxlaw-2794 345 8 - - PUNCT taxlaw-2794 345 9 outs out NOUN taxlaw-2794 345 10 , , PUNCT taxlaw-2794 345 11 the the DET taxlaw-2794 345 12 result result NOUN taxlaw-2794 345 13 was be AUX taxlaw-2794 345 14 an an DET taxlaw-2794 345 15 effective effective ADJ taxlaw-2794 345 16 marginal marginal ADJ taxlaw-2794 345 17 tax tax NOUN taxlaw-2794 345 18 rate rate NOUN taxlaw-2794 345 19 “ " PUNCT taxlaw-2794 345 20 bubble bubble NOUN taxlaw-2794 345 21 ” " PUNCT taxlaw-2794 345 22 , , PUNCT taxlaw-2794 345 23 with with ADP taxlaw-2794 345 24 taxpayers taxpayer NOUN taxlaw-2794 345 25 in in ADP taxlaw-2794 345 26 the the DET taxlaw-2794 345 27 phase phase NOUN taxlaw-2794 345 28 - - PUNCT taxlaw-2794 345 29 out out ADP taxlaw-2794 345 30 range range NOUN taxlaw-2794 345 31 subject subject ADJ taxlaw-2794 345 32 to to ADP taxlaw-2794 345 33 higher high ADJ taxlaw-2794 345 34 effective effective ADJ taxlaw-2794 345 35 marginal marginal ADJ taxlaw-2794 345 36 tax tax NOUN taxlaw-2794 345 37 rates rate NOUN taxlaw-2794 345 38 than than ADP taxlaw-2794 345 39 taxpayers taxpayer NOUN taxlaw-2794 345 40 at at ADP taxlaw-2794 345 41 both both CCONJ taxlaw-2794 345 42 lower low ADJ taxlaw-2794 345 43 and and CCONJ taxlaw-2794 345 44 higher high ADJ taxlaw-2794 345 45 income income NOUN taxlaw-2794 345 46 levels level NOUN taxlaw-2794 345 47 . . PUNCT taxlaw-2794 346 1 the the DET taxlaw-2794 346 2 1986 1986 NUM taxlaw-2794 346 3 act act NOUN taxlaw-2794 346 4 also also ADV taxlaw-2794 346 5 introduced introduce VERB taxlaw-2794 346 6 an an DET taxlaw-2794 346 7 income income NOUN taxlaw-2794 346 8 - - PUNCT taxlaw-2794 346 9 based base VERB taxlaw-2794 346 10 phase phase NOUN taxlaw-2794 346 11 - - PUNCT taxlaw-2794 346 12 out out NOUN taxlaw-2794 346 13 of of ADP taxlaw-2794 346 14 the the DET taxlaw-2794 346 15 ability ability NOUN taxlaw-2794 346 16 to to PART taxlaw-2794 346 17 make make VERB taxlaw-2794 346 18 deductible deductible ADJ taxlaw-2794 346 19 individual individual ADJ taxlaw-2794 346 20 retirement retirement NOUN taxlaw-2794 346 21 account account NOUN taxlaw-2794 346 22 ( ( PUNCT taxlaw-2794 346 23 ira ira PROPN taxlaw-2794 346 24 ) ) PUNCT taxlaw-2794 346 25 contributions contribution NOUN taxlaw-2794 346 26 , , PUNCT taxlaw-2794 346 27 applicable applicable ADJ taxlaw-2794 346 28 to to ADP taxlaw-2794 346 29 active active ADJ taxlaw-2794 346 30 participants participant NOUN taxlaw-2794 346 31 in in ADP taxlaw-2794 346 32 tax tax NOUN taxlaw-2794 346 33 - - PUNCT taxlaw-2794 346 34 favored favor VERB taxlaw-2794 346 35 employmentbased employmentbase VERB taxlaw-2794 346 36 retirement retirement NOUN taxlaw-2794 346 37 plans.58 plans.58 NOUN taxlaw-2794 346 38 phase phase NOUN taxlaw-2794 346 39 - - PUNCT taxlaw-2794 346 40 outs out NOUN taxlaw-2794 346 41 became become VERB taxlaw-2794 346 42 a a DET taxlaw-2794 346 43 significant significant ADJ taxlaw-2794 346 44 feature feature NOUN taxlaw-2794 346 45 of of ADP taxlaw-2794 346 46 the the DET taxlaw-2794 346 47 income income NOUN taxlaw-2794 346 48 tax tax NOUN taxlaw-2794 346 49 in in ADP taxlaw-2794 346 50 the the DET taxlaw-2794 346 51 1980s 1980s NUM taxlaw-2794 346 52 , , PUNCT taxlaw-2794 346 53 but but CCONJ taxlaw-2794 346 54 the the DET taxlaw-2794 346 55 most most ADV taxlaw-2794 346 56 dramatic dramatic ADJ taxlaw-2794 346 57 growth growth NOUN taxlaw-2794 346 58 in in ADP taxlaw-2794 346 59 phase phase NOUN taxlaw-2794 346 60 - - PUNCT taxlaw-2794 346 61 outs out NOUN taxlaw-2794 346 62 occurred occur VERB taxlaw-2794 346 63 in in ADP taxlaw-2794 346 64 the the DET taxlaw-2794 346 65 following following ADJ taxlaw-2794 346 66 decade decade NOUN taxlaw-2794 346 67 . . PUNCT taxlaw-2794 347 1 in in ADP taxlaw-2794 347 2 1990 1990 NUM taxlaw-2794 347 3 congress congress NOUN taxlaw-2794 347 4 repealed repeal VERB taxlaw-2794 347 5 the the DET taxlaw-2794 347 6 five five NUM taxlaw-2794 347 7 percent percent NOUN taxlaw-2794 347 8 phase phase NOUN taxlaw-2794 347 9 - - PUNCT taxlaw-2794 347 10 out out ADP taxlaw-2794 347 11 tax tax NOUN taxlaw-2794 347 12 of of ADP taxlaw-2794 347 13 the the DET taxlaw-2794 347 14 1986 1986 NUM taxlaw-2794 347 15 act,59 act,59 NOUN taxlaw-2794 347 16 only only ADV taxlaw-2794 347 17 to to PART taxlaw-2794 347 18 replace replace VERB taxlaw-2794 347 19 it it PRON taxlaw-2794 347 20 with with ADP taxlaw-2794 347 21 two two NUM taxlaw-2794 347 22 new new ADJ taxlaw-2794 347 23 phase phase NOUN taxlaw-2794 347 24 - - PUNCT taxlaw-2794 347 25 outs out NOUN taxlaw-2794 347 26 . . PUNCT taxlaw-2794 348 1 one one NUM taxlaw-2794 348 2 of of ADP taxlaw-2794 348 3 the the DET taxlaw-2794 348 4 new new ADJ taxlaw-2794 348 5 phase phase NOUN taxlaw-2794 348 6 - - PUNCT taxlaw-2794 348 7 outs out NOUN taxlaw-2794 348 8 reduced reduce VERB taxlaw-2794 348 9 otherwise otherwise ADV taxlaw-2794 348 10 allowable allowable ADJ taxlaw-2794 348 11 itemized itemize VERB taxlaw-2794 348 12 deductions deduction NOUN taxlaw-2794 348 13 by by ADP taxlaw-2794 348 14 the the DET taxlaw-2794 348 15 lesser less ADJ taxlaw-2794 348 16 of of ADP taxlaw-2794 348 17 ( ( PUNCT taxlaw-2794 348 18 1 1 NUM taxlaw-2794 348 19 ) ) PUNCT taxlaw-2794 348 20 three three NUM taxlaw-2794 348 21 percent percent NOUN taxlaw-2794 348 22 of of ADP taxlaw-2794 348 23 the the DET taxlaw-2794 348 24 excess excess NOUN taxlaw-2794 348 25 of of ADP taxlaw-2794 348 26 agi agi NOUN taxlaw-2794 348 27 over over ADP taxlaw-2794 348 28 $ $ SYM taxlaw-2794 348 29 100,000 100,000 NUM taxlaw-2794 348 30 , , PUNCT taxlaw-2794 348 31 or or CCONJ taxlaw-2794 348 32 ( ( PUNCT taxlaw-2794 348 33 2 2 NUM taxlaw-2794 348 34 ) ) PUNCT taxlaw-2794 348 35 80 80 NUM taxlaw-2794 348 36 percent percent NOUN taxlaw-2794 348 37 of of ADP taxlaw-2794 348 38 otherwise otherwise ADV taxlaw-2794 348 39 allowable allowable ADJ taxlaw-2794 348 40 itemized itemize VERB taxlaw-2794 348 41 deductions.60 deductions.60 NOUN taxlaw-2794 348 42 the the DET taxlaw-2794 348 43 other other ADJ taxlaw-2794 348 44 phase phase NOUN taxlaw-2794 348 45 - - PUNCT taxlaw-2794 348 46 out out NOUN taxlaw-2794 348 47 reduced reduce VERB taxlaw-2794 348 48 the the DET taxlaw-2794 348 49 dollar dollar NOUN taxlaw-2794 348 50 amount amount NOUN taxlaw-2794 348 51 of of ADP taxlaw-2794 348 52 otherwise otherwise ADV taxlaw-2794 348 53 allowable allowable ADJ taxlaw-2794 348 54 personal personal ADJ taxlaw-2794 348 55 exemptions exemption NOUN taxlaw-2794 348 56 by by ADP taxlaw-2794 348 57 two two NUM taxlaw-2794 348 58 percentage percentage NOUN taxlaw-2794 348 59 points point NOUN taxlaw-2794 348 60 for for ADP taxlaw-2794 348 61 each each DET taxlaw-2794 348 62 $ $ SYM taxlaw-2794 348 63 2,500 2,500 NUM taxlaw-2794 348 64 by by ADP taxlaw-2794 348 65 which which PRON taxlaw-2794 348 66 the the DET taxlaw-2794 348 67 taxpayer taxpayer NOUN taxlaw-2794 348 68 ’s ’s PART taxlaw-2794 348 69 agi agi NOUN taxlaw-2794 348 70 exceeded exceed VERB taxlaw-2794 348 71 a a DET taxlaw-2794 348 72 specified specify VERB taxlaw-2794 348 73 threshold threshold NOUN taxlaw-2794 348 74 amount amount NOUN taxlaw-2794 348 75 ( ( PUNCT taxlaw-2794 348 76 based base VERB taxlaw-2794 348 77 on on ADP taxlaw-2794 348 78 filing file VERB taxlaw-2794 348 79 status).61 status).61 NOUN taxlaw-2794 348 80 in in ADP taxlaw-2794 348 81 1993 1993 NUM taxlaw-2794 348 82 congress congress NOUN taxlaw-2794 348 83 revisited revisit VERB taxlaw-2794 348 84 the the DET taxlaw-2794 348 85 exclusion exclusion NOUN taxlaw-2794 348 86 of of ADP taxlaw-2794 348 87 social social ADJ taxlaw-2794 348 88 security security NOUN taxlaw-2794 348 89 benefits benefit NOUN taxlaw-2794 348 90 , , PUNCT taxlaw-2794 348 91 providing provide VERB taxlaw-2794 348 92 for for ADP taxlaw-2794 348 93 the the DET taxlaw-2794 348 94 phase phase NOUN taxlaw-2794 348 95 - - PUNCT taxlaw-2794 348 96 out out NOUN taxlaw-2794 348 97 of of ADP taxlaw-2794 348 98 85 85 NUM taxlaw-2794 348 99 percent percent NOUN taxlaw-2794 348 100 of of ADP taxlaw-2794 348 101 the the DET taxlaw-2794 348 102 exclusion exclusion NOUN taxlaw-2794 348 103 for for ADP taxlaw-2794 348 104 some some DET taxlaw-2794 348 105 taxpayers.62 taxpayers.62 NOUN taxlaw-2794 348 106 the the DET taxlaw-2794 348 107 banner banner NOUN taxlaw-2794 348 108 year year NOUN taxlaw-2794 348 109 for for ADP taxlaw-2794 348 110 phase phase NOUN taxlaw-2794 348 111 - - PUNCT taxlaw-2794 348 112 outs out NOUN taxlaw-2794 348 113 was be AUX taxlaw-2794 348 114 1997 1997 NUM taxlaw-2794 348 115 , , PUNCT taxlaw-2794 348 116 in in ADP taxlaw-2794 348 117 which which PRON taxlaw-2794 348 118 congress congress PROPN taxlaw-2794 348 119 introduced introduce VERB taxlaw-2794 348 120 the the DET taxlaw-2794 348 121 child child NOUN taxlaw-2794 348 122 tax tax NOUN taxlaw-2794 348 123 credit,63 credit,63 VERB taxlaw-2794 348 124 the the DET taxlaw-2794 348 125 hope hope NOUN taxlaw-2794 348 126 scholarship scholarship NOUN taxlaw-2794 348 127 and and CCONJ taxlaw-2794 348 128 lifetime lifetime NOUN taxlaw-2794 348 129 learning learning NOUN taxlaw-2794 348 130 credits,64 credits,64 VERB taxlaw-2794 348 131 the the DET taxlaw-2794 348 132 deduction deduction NOUN taxlaw-2794 348 133 for for ADP taxlaw-2794 348 134 interest interest NOUN taxlaw-2794 348 135 on on ADP taxlaw-2794 348 136 student student NOUN taxlaw-2794 348 137 loans,65 loans,65 PROPN taxlaw-2794 348 138 roth roth VERB taxlaw-2794 348 139 iras,66 iras,66 ADJ taxlaw-2794 348 140 and and CCONJ taxlaw-2794 348 141 educational educational ADJ taxlaw-2794 348 142 58 58 NUM taxlaw-2794 348 143 . . PUNCT taxlaw-2794 349 1 tax tax NOUN taxlaw-2794 349 2 reform reform PROPN taxlaw-2794 349 3 act act NOUN taxlaw-2794 349 4 of of ADP taxlaw-2794 349 5 1986 1986 NUM taxlaw-2794 349 6 , , PUNCT taxlaw-2794 349 7 pub pub NOUN taxlaw-2794 349 8 . . PUNCT taxlaw-2794 350 1 l. l. PROPN taxlaw-2794 350 2 no no INTJ taxlaw-2794 350 3 . . PROPN taxlaw-2794 351 1 99 99 NUM taxlaw-2794 351 2 - - SYM taxlaw-2794 351 3 514 514 NUM taxlaw-2794 351 4 , , PUNCT taxlaw-2794 351 5 § § NOUN taxlaw-2794 351 6 1101(a 1101(a NUM taxlaw-2794 351 7 ) ) PUNCT taxlaw-2794 351 8 , , PUNCT taxlaw-2794 351 9 100 100 NUM taxlaw-2794 351 10 stat stat NOUN taxlaw-2794 351 11 . . PUNCT taxlaw-2794 352 1 2085 2085 NUM taxlaw-2794 352 2 , , PUNCT taxlaw-2794 352 3 2411 2411 NUM taxlaw-2794 352 4 - - SYM taxlaw-2794 352 5 14 14 NUM taxlaw-2794 352 6 ( ( PUNCT taxlaw-2794 352 7 now now ADV taxlaw-2794 352 8 codified codify VERB taxlaw-2794 352 9 at at ADP taxlaw-2794 352 10 i.r.c i.r.c NOUN taxlaw-2794 352 11 . . PUNCT taxlaw-2794 353 1 § § PROPN taxlaw-2794 353 2 219(g 219(g NOUN taxlaw-2794 353 3 ) ) PUNCT taxlaw-2794 353 4 ) ) PUNCT taxlaw-2794 353 5 . . PUNCT taxlaw-2794 354 1 59 59 NUM taxlaw-2794 354 2 . . PUNCT taxlaw-2794 354 3 omnibus omnibus NOUN taxlaw-2794 354 4 budget budget NOUN taxlaw-2794 354 5 reconciliation reconciliation NOUN taxlaw-2794 354 6 act act NOUN taxlaw-2794 354 7 of of ADP taxlaw-2794 354 8 1990 1990 NUM taxlaw-2794 354 9 , , PUNCT taxlaw-2794 354 10 pub pub NOUN taxlaw-2794 354 11 . . PUNCT taxlaw-2794 355 1 l. l. PROPN taxlaw-2794 355 2 no no INTJ taxlaw-2794 355 3 . . PROPN taxlaw-2794 356 1 101 101 NUM taxlaw-2794 356 2 - - SYM taxlaw-2794 356 3 508 508 NUM taxlaw-2794 356 4 , , PUNCT taxlaw-2794 356 5 § § NOUN taxlaw-2794 356 6 11101(b 11101(b NOUN taxlaw-2794 356 7 ) ) PUNCT taxlaw-2794 356 8 , , PUNCT taxlaw-2794 356 9 104 104 NUM taxlaw-2794 356 10 stat stat NOUN taxlaw-2794 356 11 . . PUNCT taxlaw-2794 357 1 1388 1388 NUM taxlaw-2794 357 2 , , PUNCT taxlaw-2794 357 3 1388 1388 NUM taxlaw-2794 357 4 - - SYM taxlaw-2794 357 5 404 404 NUM taxlaw-2794 357 6 . . PUNCT taxlaw-2794 358 1 60 60 NUM taxlaw-2794 358 2 . . PUNCT taxlaw-2794 359 1 omnibus omnibus NOUN taxlaw-2794 359 2 budget budget NOUN taxlaw-2794 359 3 reconciliation reconciliation NOUN taxlaw-2794 359 4 act act NOUN taxlaw-2794 359 5 of of ADP taxlaw-2794 359 6 1990 1990 NUM taxlaw-2794 359 7 , , PUNCT taxlaw-2794 359 8 pub pub NOUN taxlaw-2794 359 9 . . PUNCT taxlaw-2794 360 1 l. l. PROPN taxlaw-2794 360 2 no no INTJ taxlaw-2794 360 3 . . PROPN taxlaw-2794 361 1 101 101 NUM taxlaw-2794 361 2 - - SYM taxlaw-2794 361 3 508 508 NUM taxlaw-2794 361 4 , , PUNCT taxlaw-2794 361 5 § § PROPN taxlaw-2794 361 6 11103(a 11103(a NUM taxlaw-2794 361 7 ) ) PUNCT taxlaw-2794 361 8 , , PUNCT taxlaw-2794 361 9 104 104 NUM taxlaw-2794 361 10 stat stat NOUN taxlaw-2794 361 11 . . PUNCT taxlaw-2794 362 1 1388 1388 NUM taxlaw-2794 362 2 , , PUNCT taxlaw-2794 362 3 1388 1388 NUM taxlaw-2794 362 4 - - SYM taxlaw-2794 362 5 406 406 NUM taxlaw-2794 362 6 ( ( PUNCT taxlaw-2794 362 7 now now ADV taxlaw-2794 362 8 codified codify VERB taxlaw-2794 362 9 at at ADP taxlaw-2794 362 10 i.r.c i.r.c NOUN taxlaw-2794 362 11 . . PUNCT taxlaw-2794 363 1 § § PROPN taxlaw-2794 363 2 68 68 NUM taxlaw-2794 363 3 ) ) PUNCT taxlaw-2794 363 4 . . PUNCT taxlaw-2794 364 1 61 61 NUM taxlaw-2794 364 2 . . PUNCT taxlaw-2794 365 1 omnibus omnibus NOUN taxlaw-2794 365 2 budget budget NOUN taxlaw-2794 365 3 reconciliation reconciliation NOUN taxlaw-2794 365 4 act act NOUN taxlaw-2794 365 5 of of ADP taxlaw-2794 365 6 1990 1990 NUM taxlaw-2794 365 7 , , PUNCT taxlaw-2794 365 8 pub pub NOUN taxlaw-2794 365 9 . . PUNCT taxlaw-2794 366 1 l. l. PROPN taxlaw-2794 366 2 no no INTJ taxlaw-2794 366 3 . . PROPN taxlaw-2794 367 1 101 101 NUM taxlaw-2794 367 2 - - SYM taxlaw-2794 367 3 508 508 NUM taxlaw-2794 367 4 , , PUNCT taxlaw-2794 367 5 § § PROPN taxlaw-2794 367 6 11104(a 11104(a NOUN taxlaw-2794 367 7 ) ) PUNCT taxlaw-2794 367 8 , , PUNCT taxlaw-2794 367 9 104 104 NUM taxlaw-2794 367 10 stat stat NOUN taxlaw-2794 367 11 . . PUNCT taxlaw-2794 368 1 1388 1388 NUM taxlaw-2794 368 2 , , PUNCT taxlaw-2794 368 3 1388 1388 NUM taxlaw-2794 368 4 - - SYM taxlaw-2794 368 5 407 407 NUM taxlaw-2794 368 6 ( ( PUNCT taxlaw-2794 368 7 now now ADV taxlaw-2794 368 8 codified codify VERB taxlaw-2794 368 9 at at ADP taxlaw-2794 368 10 i.r.c i.r.c NOUN taxlaw-2794 368 11 . . PUNCT taxlaw-2794 369 1 § § PROPN taxlaw-2794 369 2 151(d)(3 151(d)(3 NUM taxlaw-2794 369 3 ) ) PUNCT taxlaw-2794 369 4 ) ) PUNCT taxlaw-2794 369 5 . . PUNCT taxlaw-2794 370 1 62 62 NUM taxlaw-2794 370 2 . . PUNCT taxlaw-2794 371 1 omnibus omnibus NOUN taxlaw-2794 371 2 budget budget NOUN taxlaw-2794 371 3 reconciliation reconciliation NOUN taxlaw-2794 371 4 act act NOUN taxlaw-2794 371 5 of of ADP taxlaw-2794 371 6 1993 1993 NUM taxlaw-2794 371 7 , , PUNCT taxlaw-2794 371 8 pub pub NOUN taxlaw-2794 371 9 . . PUNCT taxlaw-2794 372 1 l. l. PROPN taxlaw-2794 372 2 no no INTJ taxlaw-2794 372 3 . . PROPN taxlaw-2794 373 1 103 103 NUM taxlaw-2794 373 2 - - SYM taxlaw-2794 373 3 66 66 NUM taxlaw-2794 373 4 , , PUNCT taxlaw-2794 373 5 § § PROPN taxlaw-2794 373 6 13215 13215 NUM taxlaw-2794 373 7 , , PUNCT taxlaw-2794 373 8 107 107 NUM taxlaw-2794 373 9 stat stat NOUN taxlaw-2794 373 10 . . PUNCT taxlaw-2794 374 1 312 312 NUM taxlaw-2794 374 2 , , PUNCT taxlaw-2794 374 3 475 475 NUM taxlaw-2794 374 4 - - SYM taxlaw-2794 374 5 76 76 NUM taxlaw-2794 374 6 ( ( PUNCT taxlaw-2794 374 7 now now ADV taxlaw-2794 374 8 codified codify VERB taxlaw-2794 374 9 at at ADP taxlaw-2794 374 10 i.r.c i.r.c NOUN taxlaw-2794 374 11 . . PUNCT taxlaw-2794 375 1 § § PROPN taxlaw-2794 375 2 86(a)(2 86(a)(2 NUM taxlaw-2794 375 3 ) ) PUNCT taxlaw-2794 375 4 ) ) PUNCT taxlaw-2794 375 5 . . PUNCT taxlaw-2794 376 1 63 63 NUM taxlaw-2794 376 2 . . PUNCT taxlaw-2794 377 1 taxpayer taxpayer NOUN taxlaw-2794 377 2 relief relief PROPN taxlaw-2794 377 3 act act NOUN taxlaw-2794 377 4 of of ADP taxlaw-2794 377 5 1997 1997 NUM taxlaw-2794 377 6 , , PUNCT taxlaw-2794 377 7 pub pub NOUN taxlaw-2794 377 8 . . PUNCT taxlaw-2794 378 1 l. l. PROPN taxlaw-2794 378 2 no no INTJ taxlaw-2794 378 3 . . PROPN taxlaw-2794 379 1 105 105 NUM taxlaw-2794 379 2 - - SYM taxlaw-2794 379 3 34 34 NUM taxlaw-2794 379 4 , , PUNCT taxlaw-2794 379 5 § § PROPN taxlaw-2794 379 6 101(a 101(a PROPN taxlaw-2794 379 7 ) ) PUNCT taxlaw-2794 379 8 , , PUNCT taxlaw-2794 379 9 111 111 NUM taxlaw-2794 379 10 stat stat NOUN taxlaw-2794 379 11 . . PUNCT taxlaw-2794 380 1 788 788 NUM taxlaw-2794 380 2 , , PUNCT taxlaw-2794 380 3 796 796 NUM taxlaw-2794 380 4 - - SYM taxlaw-2794 380 5 98 98 NUM taxlaw-2794 380 6 ( ( PUNCT taxlaw-2794 380 7 now now ADV taxlaw-2794 380 8 codified codify VERB taxlaw-2794 380 9 at at ADP taxlaw-2794 380 10 i.r.c i.r.c NOUN taxlaw-2794 380 11 . . PUNCT taxlaw-2794 381 1 § § PROPN taxlaw-2794 381 2 24 24 NUM taxlaw-2794 381 3 ) ) PUNCT taxlaw-2794 381 4 . . PUNCT taxlaw-2794 382 1 64 64 NUM taxlaw-2794 382 2 . . PUNCT taxlaw-2794 383 1 taxpayer taxpayer NOUN taxlaw-2794 383 2 relief relief PROPN taxlaw-2794 383 3 act act NOUN taxlaw-2794 383 4 of of ADP taxlaw-2794 383 5 1997 1997 NUM taxlaw-2794 383 6 , , PUNCT taxlaw-2794 383 7 pub pub NOUN taxlaw-2794 383 8 . . PUNCT taxlaw-2794 384 1 l. l. PROPN taxlaw-2794 384 2 no no INTJ taxlaw-2794 384 3 . . PROPN taxlaw-2794 385 1 105 105 NUM taxlaw-2794 385 2 - - SYM taxlaw-2794 385 3 34 34 NUM taxlaw-2794 385 4 , , PUNCT taxlaw-2794 385 5 § § PROPN taxlaw-2794 385 6 201(a 201(a NUM taxlaw-2794 385 7 ) ) PUNCT taxlaw-2794 385 8 , , PUNCT taxlaw-2794 385 9 111 111 NUM taxlaw-2794 385 10 stat stat NOUN taxlaw-2794 385 11 . . PUNCT taxlaw-2794 386 1 788 788 NUM taxlaw-2794 386 2 , , PUNCT taxlaw-2794 386 3 799 799 NUM taxlaw-2794 386 4 - - SYM taxlaw-2794 386 5 803 803 NUM taxlaw-2794 386 6 ( ( PUNCT taxlaw-2794 386 7 now now ADV taxlaw-2794 386 8 codified codify VERB taxlaw-2794 386 9 at at ADP taxlaw-2794 386 10 i.r.c i.r.c NOUN taxlaw-2794 386 11 . . PUNCT taxlaw-2794 387 1 § § PROPN taxlaw-2794 387 2 25a 25a NOUN taxlaw-2794 387 3 ) ) PUNCT taxlaw-2794 387 4 . . PUNCT taxlaw-2794 388 1 65 65 NUM taxlaw-2794 388 2 . . PUNCT taxlaw-2794 389 1 taxpayer taxpayer NOUN taxlaw-2794 389 2 relief relief PROPN taxlaw-2794 389 3 act act NOUN taxlaw-2794 389 4 of of ADP taxlaw-2794 389 5 1997 1997 NUM taxlaw-2794 389 6 , , PUNCT taxlaw-2794 389 7 pub pub NOUN taxlaw-2794 389 8 . . PUNCT taxlaw-2794 390 1 l. l. PROPN taxlaw-2794 390 2 no no INTJ taxlaw-2794 390 3 . . PROPN taxlaw-2794 391 1 105 105 NUM taxlaw-2794 391 2 - - SYM taxlaw-2794 391 3 34 34 NUM taxlaw-2794 391 4 , , PUNCT taxlaw-2794 391 5 § § PROPN taxlaw-2794 391 6 202(a 202(a PROPN taxlaw-2794 391 7 ) ) PUNCT taxlaw-2794 391 8 , , PUNCT taxlaw-2794 391 9 111 111 NUM taxlaw-2794 391 10 stat stat NOUN taxlaw-2794 391 11 . . PUNCT taxlaw-2794 392 1 788 788 NUM taxlaw-2794 392 2 , , PUNCT taxlaw-2794 392 3 806 806 NUM taxlaw-2794 392 4 - - SYM taxlaw-2794 392 5 08 08 NUM taxlaw-2794 392 6 ( ( PUNCT taxlaw-2794 392 7 now now ADV taxlaw-2794 392 8 codified codify VERB taxlaw-2794 392 9 at at ADP taxlaw-2794 392 10 i.r.c i.r.c NOUN taxlaw-2794 392 11 . . PUNCT taxlaw-2794 393 1 § § PROPN taxlaw-2794 393 2 221 221 NUM taxlaw-2794 393 3 ) ) PUNCT taxlaw-2794 393 4 . . PUNCT taxlaw-2794 394 1 66 66 NUM taxlaw-2794 394 2 . . PUNCT taxlaw-2794 395 1 taxpayer taxpayer NOUN taxlaw-2794 395 2 relief relief PROPN taxlaw-2794 395 3 act act NOUN taxlaw-2794 395 4 of of ADP taxlaw-2794 395 5 1997 1997 NUM taxlaw-2794 395 6 , , PUNCT taxlaw-2794 395 7 pub pub NOUN taxlaw-2794 395 8 . . PUNCT taxlaw-2794 396 1 l. l. PROPN taxlaw-2794 396 2 no no INTJ taxlaw-2794 396 3 . . PROPN taxlaw-2794 397 1 105 105 NUM taxlaw-2794 397 2 - - SYM taxlaw-2794 397 3 34 34 NUM taxlaw-2794 397 4 , , PUNCT taxlaw-2794 397 5 § § PROPN taxlaw-2794 397 6 302(a 302(a PROPN taxlaw-2794 397 7 ) ) PUNCT taxlaw-2794 397 8 , , PUNCT taxlaw-2794 397 9 111 111 NUM taxlaw-2794 397 10 stat stat NOUN taxlaw-2794 397 11 . . PUNCT taxlaw-2794 398 1 788 788 NUM taxlaw-2794 398 2 , , PUNCT taxlaw-2794 398 3 825 825 NUM taxlaw-2794 398 4 - - SYM taxlaw-2794 398 5 28 28 NUM taxlaw-2794 398 6 2010 2010 NUM taxlaw-2794 398 7 ] ] PUNCT taxlaw-2794 398 8 complex complex ADJ taxlaw-2794 398 9 tax tax NOUN taxlaw-2794 398 10 legislation legislation NOUN taxlaw-2794 398 11 in in ADP taxlaw-2794 398 12 the the DET taxlaw-2794 398 13 turbotax turbotax NOUN taxlaw-2794 398 14 era era NOUN taxlaw-2794 398 15 107 107 NUM taxlaw-2794 398 16 savings saving NOUN taxlaw-2794 398 17 accounts67 accounts67 NOUN taxlaw-2794 398 18 — — PUNCT taxlaw-2794 398 19 each each PRON taxlaw-2794 398 20 with with ADP taxlaw-2794 398 21 its its PRON taxlaw-2794 398 22 own own ADJ taxlaw-2794 398 23 phase phase NOUN taxlaw-2794 398 24 - - PUNCT taxlaw-2794 398 25 out out ADP taxlaw-2794 398 26 provision provision NOUN taxlaw-2794 398 27 , , PUNCT taxlaw-2794 398 28 reducing reduce VERB taxlaw-2794 398 29 or or CCONJ taxlaw-2794 398 30 eliminating eliminate VERB taxlaw-2794 398 31 the the DET taxlaw-2794 398 32 ability ability NOUN taxlaw-2794 398 33 of of ADP taxlaw-2794 398 34 higher high ADJ taxlaw-2794 398 35 - - PUNCT taxlaw-2794 398 36 income income NOUN taxlaw-2794 398 37 taxpayers taxpayer NOUN taxlaw-2794 398 38 to to PART taxlaw-2794 398 39 claim claim VERB taxlaw-2794 398 40 the the DET taxlaw-2794 398 41 tax tax NOUN taxlaw-2794 398 42 benefit benefit NOUN taxlaw-2794 398 43 . . PUNCT taxlaw-2794 399 1 in in ADP taxlaw-2794 399 2 1998 1998 NUM taxlaw-2794 399 3 , , PUNCT taxlaw-2794 399 4 in in ADP taxlaw-2794 399 5 response response NOUN taxlaw-2794 399 6 to to ADP taxlaw-2794 399 7 the the DET taxlaw-2794 399 8 proliferation proliferation NOUN taxlaw-2794 399 9 of of ADP taxlaw-2794 399 10 phase phase NOUN taxlaw-2794 399 11 - - PUNCT taxlaw-2794 399 12 outs out NOUN taxlaw-2794 399 13 , , PUNCT taxlaw-2794 399 14 the the DET taxlaw-2794 399 15 staff staff NOUN taxlaw-2794 399 16 of of ADP taxlaw-2794 399 17 the the DET taxlaw-2794 399 18 joint joint ADJ taxlaw-2794 399 19 committee committee NOUN taxlaw-2794 399 20 on on ADP taxlaw-2794 399 21 taxation taxation NOUN taxlaw-2794 399 22 published publish VERB taxlaw-2794 399 23 a a DET taxlaw-2794 399 24 lengthy lengthy ADJ taxlaw-2794 399 25 report report NOUN taxlaw-2794 399 26 describing describe VERB taxlaw-2794 399 27 and and CCONJ taxlaw-2794 399 28 evaluating evaluate VERB taxlaw-2794 399 29 income income NOUN taxlaw-2794 399 30 tax tax NOUN taxlaw-2794 399 31 provisions provision NOUN taxlaw-2794 399 32 “ " PUNCT taxlaw-2794 399 33 that that PRON taxlaw-2794 399 34 can can AUX taxlaw-2794 399 35 result result VERB taxlaw-2794 399 36 in in ADP taxlaw-2794 399 37 a a DET taxlaw-2794 399 38 taxpayer taxpayer NOUN taxlaw-2794 399 39 ’s ’s PART taxlaw-2794 399 40 effective effective ADJ taxlaw-2794 399 41 marginal marginal ADJ taxlaw-2794 399 42 tax tax NOUN taxlaw-2794 399 43 rate rate NOUN taxlaw-2794 399 44 deviating deviate VERB taxlaw-2794 399 45 from from ADP taxlaw-2794 399 46 the the DET taxlaw-2794 399 47 statutory statutory ADJ taxlaw-2794 399 48 marginal marginal ADJ taxlaw-2794 399 49 tax tax NOUN taxlaw-2794 399 50 rate rate NOUN taxlaw-2794 399 51 . . PUNCT taxlaw-2794 400 1 ”68 ”68 NOUN taxlaw-2794 401 1 the the DET taxlaw-2794 401 2 staff staff NOUN taxlaw-2794 401 3 identified identify VERB taxlaw-2794 401 4 eighteen eighteen NUM taxlaw-2794 401 5 such such ADJ taxlaw-2794 401 6 phase phase NOUN taxlaw-2794 401 7 - - PUNCT taxlaw-2794 401 8 out out ADP taxlaw-2794 401 9 provisions.69 provisions.69 NOUN taxlaw-2794 401 10 some some PRON taxlaw-2794 401 11 of of ADP taxlaw-2794 401 12 the the DET taxlaw-2794 401 13 provisions provision NOUN taxlaw-2794 401 14 were be AUX taxlaw-2794 401 15 highly highly ADV taxlaw-2794 401 16 specialized specialized ADJ taxlaw-2794 401 17 and and CCONJ taxlaw-2794 401 18 affected affect VERB taxlaw-2794 401 19 few few ADJ taxlaw-2794 401 20 taxpayers taxpayer NOUN taxlaw-2794 401 21 , , PUNCT taxlaw-2794 401 22 but but CCONJ taxlaw-2794 401 23 others other NOUN taxlaw-2794 401 24 were be AUX taxlaw-2794 401 25 of of ADP taxlaw-2794 401 26 widespread widespread ADJ taxlaw-2794 401 27 applicability applicability NOUN taxlaw-2794 401 28 . . PUNCT taxlaw-2794 402 1 the the DET taxlaw-2794 402 2 staff staff NOUN taxlaw-2794 402 3 reported report VERB taxlaw-2794 402 4 the the DET taxlaw-2794 402 5 number number NOUN taxlaw-2794 402 6 of of ADP taxlaw-2794 402 7 taxpayers taxpayer NOUN taxlaw-2794 402 8 whose whose DET taxlaw-2794 402 9 marginal marginal ADJ taxlaw-2794 402 10 tax tax NOUN taxlaw-2794 402 11 rates rate NOUN taxlaw-2794 402 12 were be AUX taxlaw-2794 402 13 affected affect VERB taxlaw-2794 402 14 by by ADP taxlaw-2794 402 15 the the DET taxlaw-2794 402 16 various various ADJ taxlaw-2794 402 17 phase phase NOUN taxlaw-2794 402 18 - - PUNCT taxlaw-2794 402 19 out out ADP taxlaw-2794 402 20 provisions provision NOUN taxlaw-2794 402 21 : : PUNCT taxlaw-2794 402 22 11.7 11.7 NUM taxlaw-2794 402 23 million million NUM taxlaw-2794 402 24 by by ADP taxlaw-2794 402 25 the the DET taxlaw-2794 402 26 phase phase NOUN taxlaw-2794 402 27 - - PUNCT taxlaw-2794 402 28 out out NOUN taxlaw-2794 402 29 of of ADP taxlaw-2794 402 30 the the DET taxlaw-2794 402 31 eitc eitc NOUN taxlaw-2794 402 32 , , PUNCT taxlaw-2794 402 33 5.0 5.0 NUM taxlaw-2794 402 34 million million NUM taxlaw-2794 402 35 by by ADP taxlaw-2794 402 36 the the DET taxlaw-2794 402 37 partial partial ADJ taxlaw-2794 402 38 phase phase NOUN taxlaw-2794 402 39 - - PUNCT taxlaw-2794 402 40 out out NOUN taxlaw-2794 402 41 of of ADP taxlaw-2794 402 42 the the DET taxlaw-2794 402 43 exclusion exclusion NOUN taxlaw-2794 402 44 of of ADP taxlaw-2794 402 45 social social ADJ taxlaw-2794 402 46 security security NOUN taxlaw-2794 402 47 benefits benefit NOUN taxlaw-2794 402 48 , , PUNCT taxlaw-2794 402 49 4.5 4.5 NUM taxlaw-2794 402 50 million million NUM taxlaw-2794 402 51 by by ADP taxlaw-2794 402 52 the the DET taxlaw-2794 402 53 limitation limitation NOUN taxlaw-2794 402 54 on on ADP taxlaw-2794 402 55 itemized itemize VERB taxlaw-2794 402 56 deductions deduction NOUN taxlaw-2794 402 57 , , PUNCT taxlaw-2794 402 58 1.6 1.6 NUM taxlaw-2794 402 59 million million NUM taxlaw-2794 402 60 by by ADP taxlaw-2794 402 61 the the DET taxlaw-2794 402 62 partial partial ADJ taxlaw-2794 402 63 phase phase NOUN taxlaw-2794 402 64 - - PUNCT taxlaw-2794 402 65 out out NOUN taxlaw-2794 402 66 of of ADP taxlaw-2794 402 67 the the DET taxlaw-2794 402 68 dependent dependent ADJ taxlaw-2794 402 69 care care NOUN taxlaw-2794 402 70 credit credit NOUN taxlaw-2794 402 71 , , PUNCT taxlaw-2794 402 72 1.5 1.5 NUM taxlaw-2794 402 73 million million NUM taxlaw-2794 402 74 by by ADP taxlaw-2794 402 75 the the DET taxlaw-2794 402 76 phase phase NOUN taxlaw-2794 402 77 - - PUNCT taxlaw-2794 402 78 out out NOUN taxlaw-2794 402 79 of of ADP taxlaw-2794 402 80 eligibility eligibility NOUN taxlaw-2794 402 81 to to PART taxlaw-2794 402 82 make make VERB taxlaw-2794 402 83 deductible deductible ADJ taxlaw-2794 402 84 ira ira PROPN taxlaw-2794 402 85 contributions contribution NOUN taxlaw-2794 402 86 , , PUNCT taxlaw-2794 402 87 1.4 1.4 NUM taxlaw-2794 402 88 million million NUM taxlaw-2794 402 89 by by ADP taxlaw-2794 402 90 the the DET taxlaw-2794 402 91 phase phase NOUN taxlaw-2794 402 92 - - PUNCT taxlaw-2794 402 93 out out NOUN taxlaw-2794 402 94 of of ADP taxlaw-2794 402 95 personal personal ADJ taxlaw-2794 402 96 exemptions exemption NOUN taxlaw-2794 402 97 , , PUNCT taxlaw-2794 402 98 and and CCONJ taxlaw-2794 402 99 1.2 1.2 NUM taxlaw-2794 402 100 million million NUM taxlaw-2794 402 101 by by ADP taxlaw-2794 402 102 the the DET taxlaw-2794 402 103 phase phase NOUN taxlaw-2794 402 104 - - PUNCT taxlaw-2794 402 105 out out NOUN taxlaw-2794 402 106 of of ADP taxlaw-2794 402 107 the the DET taxlaw-2794 402 108 hope hope NOUN taxlaw-2794 402 109 scholarship scholarship NOUN taxlaw-2794 402 110 and and CCONJ taxlaw-2794 402 111 lifetime lifetime NOUN taxlaw-2794 402 112 learning learning NOUN taxlaw-2794 402 113 credits credit NOUN taxlaw-2794 402 114 ( ( PUNCT taxlaw-2794 402 115 combined).70 combined).70 PRON taxlaw-2794 402 116 because because SCONJ taxlaw-2794 402 117 of of ADP taxlaw-2794 402 118 its its PRON taxlaw-2794 402 119 focus focus NOUN taxlaw-2794 402 120 on on ADP taxlaw-2794 402 121 effective effective ADJ taxlaw-2794 402 122 marginal marginal ADJ taxlaw-2794 402 123 tax tax NOUN taxlaw-2794 402 124 rates rate NOUN taxlaw-2794 402 125 , , PUNCT taxlaw-2794 402 126 the the DET taxlaw-2794 402 127 staff staff NOUN taxlaw-2794 402 128 provided provide VERB taxlaw-2794 402 129 no no DET taxlaw-2794 402 130 estimates estimate NOUN taxlaw-2794 402 131 of of ADP taxlaw-2794 402 132 the the DET taxlaw-2794 402 133 numbers number NOUN taxlaw-2794 402 134 of of ADP taxlaw-2794 402 135 taxpayers taxpayer NOUN taxlaw-2794 402 136 with with ADP taxlaw-2794 402 137 incomes income NOUN taxlaw-2794 402 138 above above ADP taxlaw-2794 402 139 the the DET taxlaw-2794 402 140 various various ADJ taxlaw-2794 402 141 phase phase NOUN taxlaw-2794 402 142 - - PUNCT taxlaw-2794 402 143 out out ADP taxlaw-2794 402 144 ranges range NOUN taxlaw-2794 402 145 , , PUNCT taxlaw-2794 402 146 whose whose DET taxlaw-2794 402 147 tax tax NOUN taxlaw-2794 402 148 liabilities liability NOUN taxlaw-2794 402 149 were be AUX taxlaw-2794 402 150 increased increase VERB taxlaw-2794 402 151 by by ADP taxlaw-2794 402 152 the the DET taxlaw-2794 402 153 phase phase NOUN taxlaw-2794 402 154 - - PUNCT taxlaw-2794 402 155 outs out NOUN taxlaw-2794 402 156 but but CCONJ taxlaw-2794 402 157 whose whose DET taxlaw-2794 402 158 effective effective ADJ taxlaw-2794 402 159 marginal marginal ADJ taxlaw-2794 402 160 tax tax NOUN taxlaw-2794 402 161 rates rate NOUN taxlaw-2794 402 162 were be AUX taxlaw-2794 402 163 not not PART taxlaw-2794 402 164 . . PUNCT taxlaw-2794 403 1 the the DET taxlaw-2794 403 2 pace pace NOUN taxlaw-2794 403 3 of of ADP taxlaw-2794 403 4 phase phase NOUN taxlaw-2794 403 5 - - PUNCT taxlaw-2794 403 6 out out ADP taxlaw-2794 403 7 legislation legislation NOUN taxlaw-2794 403 8 slowed slow VERB taxlaw-2794 403 9 after after ADP taxlaw-2794 403 10 1997 1997 NUM taxlaw-2794 403 11 , , PUNCT taxlaw-2794 403 12 and and CCONJ taxlaw-2794 403 13 in in ADP taxlaw-2794 403 14 2001 2001 NUM taxlaw-2794 403 15 congress congress PROPN taxlaw-2794 403 16 even even ADV taxlaw-2794 403 17 made make VERB taxlaw-2794 403 18 a a DET taxlaw-2794 403 19 show show NOUN taxlaw-2794 403 20 of of ADP taxlaw-2794 403 21 repealing repeal VERB taxlaw-2794 403 22 two two NUM taxlaw-2794 403 23 prominent prominent ADJ taxlaw-2794 403 24 phase phase NOUN taxlaw-2794 403 25 - - PUNCT taxlaw-2794 403 26 outs out NOUN taxlaw-2794 403 27 — — PUNCT taxlaw-2794 403 28 the the DET taxlaw-2794 403 29 limitation limitation NOUN taxlaw-2794 403 30 on on ADP taxlaw-2794 403 31 itemized itemize VERB taxlaw-2794 403 32 deductions deduction NOUN taxlaw-2794 403 33 and and CCONJ taxlaw-2794 403 34 the the DET taxlaw-2794 403 35 phase phase NOUN taxlaw-2794 403 36 - - PUNCT taxlaw-2794 403 37 out out NOUN taxlaw-2794 403 38 of of ADP taxlaw-2794 403 39 personal personal ADJ taxlaw-2794 403 40 exemptions.71 exemptions.71 NOUN taxlaw-2794 403 41 however however ADV taxlaw-2794 403 42 , , PUNCT taxlaw-2794 403 43 in in ADP taxlaw-2794 403 44 the the DET taxlaw-2794 403 45 spirit spirit PROPN taxlaw-2794 403 46 of of ADP taxlaw-2794 403 47 st st PROPN taxlaw-2794 403 48 . . PROPN taxlaw-2794 403 49 augustine augustine PROPN taxlaw-2794 403 50 praying pray VERB taxlaw-2794 403 51 for for ADP taxlaw-2794 403 52 chastity chastity NOUN taxlaw-2794 403 53 — — PUNCT taxlaw-2794 403 54 “ " PUNCT taxlaw-2794 403 55 give give VERB taxlaw-2794 403 56 me i PRON taxlaw-2794 403 57 chastity chastity NOUN taxlaw-2794 403 58 and and CCONJ taxlaw-2794 403 59 self self NOUN taxlaw-2794 403 60 - - PUNCT taxlaw-2794 403 61 control control NOUN taxlaw-2794 403 62 , , PUNCT taxlaw-2794 403 63 but but CCONJ taxlaw-2794 403 64 not not PART taxlaw-2794 403 65 just just ADV taxlaw-2794 403 66 yet”72 yet”72 PROPN taxlaw-2794 403 67 — — PUNCT taxlaw-2794 403 68 congress congress PROPN taxlaw-2794 403 69 delayed delay VERB taxlaw-2794 403 70 the the DET taxlaw-2794 403 71 repeals repeal NOUN taxlaw-2794 403 72 for for ADP taxlaw-2794 403 73 many many ADJ taxlaw-2794 403 74 years year NOUN taxlaw-2794 403 75 . . PUNCT taxlaw-2794 404 1 the the DET taxlaw-2794 404 2 repeals repeal NOUN taxlaw-2794 404 3 had have VERB taxlaw-2794 404 4 no no DET taxlaw-2794 404 5 effect effect NOUN taxlaw-2794 404 6 until until ADP taxlaw-2794 404 7 2006 2006 NUM taxlaw-2794 404 8 . . PUNCT taxlaw-2794 405 1 in in ADP taxlaw-2794 405 2 2006 2006 NUM taxlaw-2794 405 3 and and CCONJ taxlaw-2794 405 4 2007 2007 NUM taxlaw-2794 405 5 they they PRON taxlaw-2794 405 6 reduced reduce VERB taxlaw-2794 405 7 the the DET taxlaw-2794 405 8 otherwise otherwise ADV taxlaw-2794 405 9 applicable applicable ADJ taxlaw-2794 405 10 phaseout phaseout NOUN taxlaw-2794 405 11 amounts amount NOUN taxlaw-2794 405 12 by by ADP taxlaw-2794 405 13 one one NUM taxlaw-2794 405 14 - - PUNCT taxlaw-2794 405 15 third third NOUN taxlaw-2794 405 16 , , PUNCT taxlaw-2794 405 17 and and CCONJ taxlaw-2794 405 18 in in ADP taxlaw-2794 405 19 2008 2008 NUM taxlaw-2794 405 20 and and CCONJ taxlaw-2794 405 21 2009 2009 NUM taxlaw-2794 405 22 by by ADP taxlaw-2794 405 23 two two NUM taxlaw-2794 405 24 - - PUNCT taxlaw-2794 405 25 thirds third NOUN taxlaw-2794 405 26 . . PUNCT taxlaw-2794 406 1 the the DET taxlaw-2794 406 2 repeal repeal NOUN taxlaw-2794 406 3 is be AUX taxlaw-2794 406 4 fully fully ADV taxlaw-2794 406 5 effective effective ADJ taxlaw-2794 406 6 in in ADP taxlaw-2794 406 7 2010 2010 NUM taxlaw-2794 406 8 — — PUNCT taxlaw-2794 406 9 but but CCONJ taxlaw-2794 406 10 only only ADV taxlaw-2794 406 11 in in ADP taxlaw-2794 406 12 2010 2010 NUM taxlaw-2794 406 13 , , PUNCT taxlaw-2794 406 14 because because SCONJ taxlaw-2794 406 15 the the DET taxlaw-2794 406 16 repeals repeal NOUN taxlaw-2794 406 17 ( ( PUNCT taxlaw-2794 406 18 in in ADP taxlaw-2794 406 19 ( ( PUNCT taxlaw-2794 406 20 now now ADV taxlaw-2794 406 21 codified codify VERB taxlaw-2794 406 22 at at ADP taxlaw-2794 406 23 i.r.c i.r.c NOUN taxlaw-2794 406 24 . . PUNCT taxlaw-2794 407 1 § § PROPN taxlaw-2794 407 2 408a 408a PROPN taxlaw-2794 407 3 ) ) PUNCT taxlaw-2794 407 4 . . PUNCT taxlaw-2794 408 1 67 67 NUM taxlaw-2794 408 2 . . PUNCT taxlaw-2794 409 1 taxpayer taxpayer NOUN taxlaw-2794 409 2 relief relief PROPN taxlaw-2794 409 3 act act NOUN taxlaw-2794 409 4 of of ADP taxlaw-2794 409 5 1997 1997 NUM taxlaw-2794 409 6 , , PUNCT taxlaw-2794 409 7 pub pub NOUN taxlaw-2794 409 8 . . PUNCT taxlaw-2794 410 1 l. l. PROPN taxlaw-2794 410 2 no no INTJ taxlaw-2794 410 3 . . PROPN taxlaw-2794 411 1 105 105 NUM taxlaw-2794 411 2 - - SYM taxlaw-2794 411 3 34 34 NUM taxlaw-2794 411 4 , , PUNCT taxlaw-2794 411 5 § § PROPN taxlaw-2794 411 6 213(a 213(a NUM taxlaw-2794 411 7 ) ) PUNCT taxlaw-2794 411 8 , , PUNCT taxlaw-2794 411 9 111 111 NUM taxlaw-2794 411 10 stat stat NOUN taxlaw-2794 411 11 . . PUNCT taxlaw-2794 412 1 788 788 NUM taxlaw-2794 412 2 , , PUNCT taxlaw-2794 412 3 813 813 NUM taxlaw-2794 412 4 - - SYM taxlaw-2794 412 5 16 16 NUM taxlaw-2794 412 6 ( ( PUNCT taxlaw-2794 412 7 now now ADV taxlaw-2794 412 8 codified codify VERB taxlaw-2794 412 9 at at ADP taxlaw-2794 412 10 i.r.c i.r.c NOUN taxlaw-2794 412 11 . . PUNCT taxlaw-2794 413 1 § § PROPN taxlaw-2794 413 2 24 24 NUM taxlaw-2794 413 3 ) ) PUNCT taxlaw-2794 413 4 . . PUNCT taxlaw-2794 414 1 68 68 NUM taxlaw-2794 414 2 . . PUNCT taxlaw-2794 414 3 staff staff NOUN taxlaw-2794 414 4 of of ADP taxlaw-2794 414 5 the the DET taxlaw-2794 414 6 joint joint ADJ taxlaw-2794 414 7 comm comm NOUN taxlaw-2794 414 8 . . PUNCT taxlaw-2794 415 1 on on ADP taxlaw-2794 415 2 taxation taxation NOUN taxlaw-2794 415 3 , , PUNCT taxlaw-2794 415 4 supra supra PROPN taxlaw-2794 415 5 note note NOUN taxlaw-2794 415 6 52 52 NUM taxlaw-2794 415 7 . . PUNCT taxlaw-2794 416 1 69 69 NUM taxlaw-2794 416 2 . . PUNCT taxlaw-2794 417 1 i i PRON taxlaw-2794 417 2 d. d. PROPN taxlaw-2794 417 3 at at ADP taxlaw-2794 417 4 4 4 NUM taxlaw-2794 417 5 - - SYM taxlaw-2794 417 6 9 9 NUM taxlaw-2794 417 7 chart chart NOUN taxlaw-2794 417 8 1 1 NUM taxlaw-2794 417 9 . . PUNCT taxlaw-2794 417 10 altogether altogether ADV taxlaw-2794 417 11 , , PUNCT taxlaw-2794 417 12 the the DET taxlaw-2794 417 13 staff staff NOUN taxlaw-2794 417 14 identified identify VERB taxlaw-2794 417 15 twenty twenty NUM taxlaw-2794 417 16 - - PUNCT taxlaw-2794 417 17 two two NUM taxlaw-2794 417 18 provisions provision NOUN taxlaw-2794 417 19 that that PRON taxlaw-2794 417 20 could could AUX taxlaw-2794 417 21 cause cause VERB taxlaw-2794 417 22 effective effective ADJ taxlaw-2794 417 23 marginal marginal ADJ taxlaw-2794 417 24 tax tax NOUN taxlaw-2794 417 25 rates rate NOUN taxlaw-2794 417 26 to to PART taxlaw-2794 417 27 differ differ VERB taxlaw-2794 417 28 from from ADP taxlaw-2794 417 29 statutory statutory ADJ taxlaw-2794 417 30 rates rate NOUN taxlaw-2794 417 31 . . PUNCT taxlaw-2794 418 1 the the DET taxlaw-2794 418 2 non non ADJ taxlaw-2794 418 3 - - NOUN taxlaw-2794 418 4 phase phase NOUN taxlaw-2794 418 5 out out ADP taxlaw-2794 418 6 provisions provision NOUN taxlaw-2794 418 7 were be AUX taxlaw-2794 418 8 a a DET taxlaw-2794 418 9 small small ADJ taxlaw-2794 418 10 number number NOUN taxlaw-2794 418 11 of of ADP taxlaw-2794 418 12 percentage percentage NOUN taxlaw-2794 418 13 - - PUNCT taxlaw-2794 418 14 of of ADP taxlaw-2794 418 15 - - PUNCT taxlaw-2794 418 16 agi agi NOUN taxlaw-2794 418 17 floors floor NOUN taxlaw-2794 418 18 on on ADP taxlaw-2794 418 19 deductions deduction NOUN taxlaw-2794 418 20 and and CCONJ taxlaw-2794 418 21 phase phase NOUN taxlaw-2794 418 22 - - PUNCT taxlaw-2794 418 23 ins in NOUN taxlaw-2794 418 24 of of ADP taxlaw-2794 418 25 tax tax NOUN taxlaw-2794 418 26 benefits benefit NOUN taxlaw-2794 418 27 . . PUNCT taxlaw-2794 419 1 floors floor NOUN taxlaw-2794 419 2 and and CCONJ taxlaw-2794 419 3 phase phase NOUN taxlaw-2794 419 4 - - PUNCT taxlaw-2794 419 5 ins in NOUN taxlaw-2794 419 6 are be AUX taxlaw-2794 419 7 discussed discuss VERB taxlaw-2794 419 8 earlier early ADV taxlaw-2794 419 9 . . PUNCT taxlaw-2794 420 1 see see VERB taxlaw-2794 420 2 supra supra PROPN taxlaw-2794 420 3 note note PROPN taxlaw-2794 420 4 52 52 NUM taxlaw-2794 420 5 . . PUNCT taxlaw-2794 421 1 70 70 NUM taxlaw-2794 421 2 . . PUNCT taxlaw-2794 422 1 staff staff NOUN taxlaw-2794 422 2 of of ADP taxlaw-2794 422 3 the the DET taxlaw-2794 422 4 joint joint ADJ taxlaw-2794 422 5 comm comm NOUN taxlaw-2794 422 6 . . PUNCT taxlaw-2794 423 1 on on ADP taxlaw-2794 423 2 taxation taxation NOUN taxlaw-2794 423 3 , , PUNCT taxlaw-2794 423 4 supra supra PROPN taxlaw-2794 423 5 note note NOUN taxlaw-2794 423 6 52 52 NUM taxlaw-2794 423 7 , , PUNCT taxlaw-2794 423 8 at at ADP taxlaw-2794 423 9 4–7 4–7 PROPN taxlaw-2794 423 10 chart chart NOUN taxlaw-2794 423 11 1 1 NUM taxlaw-2794 423 12 . . X taxlaw-2794 424 1 71 71 NUM taxlaw-2794 424 2 . . PUNCT taxlaw-2794 425 1 economic economic ADJ taxlaw-2794 425 2 growth growth NOUN taxlaw-2794 425 3 and and CCONJ taxlaw-2794 425 4 tax tax NOUN taxlaw-2794 425 5 relief relief NOUN taxlaw-2794 425 6 reconciliation reconciliation NOUN taxlaw-2794 425 7 act act NOUN taxlaw-2794 425 8 of of ADP taxlaw-2794 425 9 2001 2001 NUM taxlaw-2794 425 10 , , PUNCT taxlaw-2794 425 11 pub pub NOUN taxlaw-2794 425 12 . . PUNCT taxlaw-2794 426 1 l. l. PROPN taxlaw-2794 426 2 no no INTJ taxlaw-2794 426 3 . . PUNCT taxlaw-2794 427 1 107 107 NUM taxlaw-2794 427 2 - - SYM taxlaw-2794 427 3 16 16 NUM taxlaw-2794 427 4 , , PUNCT taxlaw-2794 427 5 § § PROPN taxlaw-2794 427 6 102 102 NUM taxlaw-2794 427 7 , , PUNCT taxlaw-2794 427 8 115 115 NUM taxlaw-2794 427 9 stat stat NOUN taxlaw-2794 427 10 . . PUNCT taxlaw-2794 428 1 38 38 NUM taxlaw-2794 428 2 , , PUNCT taxlaw-2794 428 3 44 44 NUM taxlaw-2794 428 4 ( ( PUNCT taxlaw-2794 428 5 relating relate VERB taxlaw-2794 428 6 to to ADP taxlaw-2794 428 7 the the DET taxlaw-2794 428 8 phase phase NOUN taxlaw-2794 428 9 - - PUNCT taxlaw-2794 428 10 out out NOUN taxlaw-2794 428 11 of of ADP taxlaw-2794 428 12 personal personal ADJ taxlaw-2794 428 13 exemptions exemption NOUN taxlaw-2794 428 14 ) ) PUNCT taxlaw-2794 428 15 , , PUNCT taxlaw-2794 428 16 § § PROPN taxlaw-2794 428 17 103 103 NUM taxlaw-2794 428 18 , , PUNCT taxlaw-2794 428 19 151 151 NUM taxlaw-2794 428 20 stat stat NOUN taxlaw-2794 428 21 . . PUNCT taxlaw-2794 429 1 38 38 NUM taxlaw-2794 429 2 , , PUNCT taxlaw-2794 429 3 44 44 NUM taxlaw-2794 429 4 - - SYM taxlaw-2794 429 5 45 45 NUM taxlaw-2794 429 6 ( ( PUNCT taxlaw-2794 429 7 relating relate VERB taxlaw-2794 429 8 to to ADP taxlaw-2794 429 9 the the DET taxlaw-2794 429 10 limitation limitation NOUN taxlaw-2794 429 11 on on ADP taxlaw-2794 429 12 itemized itemize VERB taxlaw-2794 429 13 deductions deduction NOUN taxlaw-2794 429 14 ) ) PUNCT taxlaw-2794 429 15 . . PUNCT taxlaw-2794 430 1 72 72 NUM taxlaw-2794 430 2 . . PUNCT taxlaw-2794 430 3 st st PROPN taxlaw-2794 430 4 . . PROPN taxlaw-2794 430 5 augustine augustine PROPN taxlaw-2794 430 6 , , PUNCT taxlaw-2794 430 7 confessions confession NOUN taxlaw-2794 430 8 173 173 NUM taxlaw-2794 430 9 ( ( PUNCT taxlaw-2794 430 10 garry garry PROPN taxlaw-2794 430 11 wills will VERB taxlaw-2794 430 12 trans trans PROPN taxlaw-2794 430 13 . . PROPN taxlaw-2794 430 14 , , PUNCT taxlaw-2794 430 15 2006 2006 NUM taxlaw-2794 430 16 ) ) PUNCT taxlaw-2794 430 17 . . PUNCT taxlaw-2794 431 1 108 108 NUM taxlaw-2794 431 2 columbia columbia PROPN taxlaw-2794 431 3 journal journal PROPN taxlaw-2794 431 4 of of ADP taxlaw-2794 431 5 tax tax NOUN taxlaw-2794 431 6 law law NOUN taxlaw-2794 431 7 [ [ X taxlaw-2794 431 8 vol vol NOUN taxlaw-2794 431 9 . . PUNCT taxlaw-2794 432 1 1:91 1:91 NUM taxlaw-2794 432 2 common common ADJ taxlaw-2794 432 3 with with ADP taxlaw-2794 432 4 all all DET taxlaw-2794 432 5 the the DET taxlaw-2794 432 6 2001 2001 NUM taxlaw-2794 432 7 tax tax NOUN taxlaw-2794 432 8 reductions reduction NOUN taxlaw-2794 432 9 ) ) PUNCT taxlaw-2794 432 10 are be AUX taxlaw-2794 432 11 scheduled schedule VERB taxlaw-2794 432 12 to to PART taxlaw-2794 432 13 “ " PUNCT taxlaw-2794 432 14 sunset sunset NOUN taxlaw-2794 432 15 ” " PUNCT taxlaw-2794 432 16 at at ADP taxlaw-2794 432 17 the the DET taxlaw-2794 432 18 end end NOUN taxlaw-2794 432 19 of of ADP taxlaw-2794 432 20 this this DET taxlaw-2794 432 21 year.73 year.73 PROPN taxlaw-2794 432 22 congress congress PROPN taxlaw-2794 432 23 continues continue VERB taxlaw-2794 432 24 to to PART taxlaw-2794 432 25 enact enact VERB taxlaw-2794 432 26 new new ADJ taxlaw-2794 432 27 phase phase NOUN taxlaw-2794 432 28 - - PUNCT taxlaw-2794 432 29 outs out NOUN taxlaw-2794 432 30 from from ADP taxlaw-2794 432 31 time time NOUN taxlaw-2794 432 32 to to ADP taxlaw-2794 432 33 time time NOUN taxlaw-2794 432 34 , , PUNCT taxlaw-2794 432 35 although although SCONJ taxlaw-2794 432 36 not not PART taxlaw-2794 432 37 at at ADP taxlaw-2794 432 38 the the DET taxlaw-2794 432 39 pace pace NOUN taxlaw-2794 432 40 of of ADP taxlaw-2794 432 41 the the DET taxlaw-2794 432 42 1990s 1990s NUM taxlaw-2794 432 43 . . PUNCT taxlaw-2794 433 1 for for ADP taxlaw-2794 433 2 example example NOUN taxlaw-2794 433 3 , , PUNCT taxlaw-2794 433 4 the the DET taxlaw-2794 433 5 first first ADJ taxlaw-2794 433 6 - - PUNCT taxlaw-2794 433 7 time time NOUN taxlaw-2794 433 8 homebuyer homebuyer PROPN taxlaw-2794 433 9 credit credit NOUN taxlaw-2794 433 10 enacted enact VERB taxlaw-2794 433 11 in in ADP taxlaw-2794 433 12 2008 2008 NUM taxlaw-2794 433 13 is be AUX taxlaw-2794 433 14 subject subject ADJ taxlaw-2794 433 15 to to ADP taxlaw-2794 433 16 an an DET taxlaw-2794 433 17 income income NOUN taxlaw-2794 433 18 - - PUNCT taxlaw-2794 433 19 based base VERB taxlaw-2794 433 20 phaseout,74 phaseout,74 NOUN taxlaw-2794 433 21 as as SCONJ taxlaw-2794 433 22 was be AUX taxlaw-2794 433 23 the the DET taxlaw-2794 433 24 one one NUM taxlaw-2794 433 25 - - PUNCT taxlaw-2794 433 26 time time NOUN taxlaw-2794 433 27 “ " PUNCT taxlaw-2794 433 28 recovery recovery NOUN taxlaw-2794 433 29 rebate rebate NOUN taxlaw-2794 433 30 ” " PUNCT taxlaw-2794 433 31 created create VERB taxlaw-2794 433 32 by by ADP taxlaw-2794 433 33 2008 2008 NUM taxlaw-2794 433 34 legislation.75 legislation.75 NOUN taxlaw-2794 433 35 in in ADP taxlaw-2794 433 36 addition addition NOUN taxlaw-2794 433 37 to to ADP taxlaw-2794 433 38 enacting enact VERB taxlaw-2794 433 39 new new ADJ taxlaw-2794 433 40 phase phase NOUN taxlaw-2794 433 41 - - PUNCT taxlaw-2794 433 42 outs out NOUN taxlaw-2794 433 43 , , PUNCT taxlaw-2794 433 44 congress congress PROPN taxlaw-2794 433 45 has have AUX taxlaw-2794 433 46 designed design VERB taxlaw-2794 433 47 some some DET taxlaw-2794 433 48 phaseout phaseout NOUN taxlaw-2794 433 49 provisions provision NOUN taxlaw-2794 433 50 so so SCONJ taxlaw-2794 433 51 that that SCONJ taxlaw-2794 433 52 their their PRON taxlaw-2794 433 53 impact impact NOUN taxlaw-2794 433 54 increases increase VERB taxlaw-2794 433 55 over over ADP taxlaw-2794 433 56 time time NOUN taxlaw-2794 433 57 without without ADP taxlaw-2794 433 58 the the DET taxlaw-2794 433 59 need need NOUN taxlaw-2794 433 60 for for ADP taxlaw-2794 433 61 additional additional ADJ taxlaw-2794 433 62 legislation legislation NOUN taxlaw-2794 433 63 . . PUNCT taxlaw-2794 434 1 these these PRON taxlaw-2794 434 2 are be AUX taxlaw-2794 434 3 the the DET taxlaw-2794 434 4 phase phase NOUN taxlaw-2794 434 5 - - PUNCT taxlaw-2794 434 6 out out ADP taxlaw-2794 434 7 provisions provision NOUN taxlaw-2794 434 8 with with ADP taxlaw-2794 434 9 agi agi NOUN taxlaw-2794 434 10 thresholds threshold NOUN taxlaw-2794 434 11 that that PRON taxlaw-2794 434 12 are be AUX taxlaw-2794 434 13 not not PART taxlaw-2794 434 14 indexed index VERB taxlaw-2794 434 15 for for ADP taxlaw-2794 434 16 inflation inflation NOUN taxlaw-2794 434 17 ; ; PUNCT taxlaw-2794 434 18 the the DET taxlaw-2794 434 19 most most ADV taxlaw-2794 434 20 important important ADJ taxlaw-2794 434 21 example example NOUN taxlaw-2794 434 22 is be AUX taxlaw-2794 434 23 the the DET taxlaw-2794 434 24 phase phase NOUN taxlaw-2794 434 25 - - PUNCT taxlaw-2794 434 26 out out NOUN taxlaw-2794 434 27 of of ADP taxlaw-2794 434 28 the the DET taxlaw-2794 434 29 child child NOUN taxlaw-2794 434 30 tax tax NOUN taxlaw-2794 434 31 credit credit NOUN taxlaw-2794 434 32 , , PUNCT taxlaw-2794 434 33 the the DET taxlaw-2794 434 34 phase phase NOUN taxlaw-2794 434 35 - - PUNCT taxlaw-2794 434 36 out out ADP taxlaw-2794 434 37 thresholds threshold NOUN taxlaw-2794 434 38 of of ADP taxlaw-2794 434 39 which which PRON taxlaw-2794 434 40 have have AUX taxlaw-2794 434 41 remain remain VERB taxlaw-2794 434 42 unchanged unchanged ADJ taxlaw-2794 434 43 ( ( PUNCT taxlaw-2794 434 44 $ $ SYM taxlaw-2794 434 45 110,000 110,000 NUM taxlaw-2794 434 46 for for ADP taxlaw-2794 434 47 taxpayers taxpayer NOUN taxlaw-2794 434 48 filing file VERB taxlaw-2794 434 49 joint joint ADJ taxlaw-2794 434 50 returns return NOUN taxlaw-2794 434 51 , , PUNCT taxlaw-2794 434 52 and and CCONJ taxlaw-2794 434 53 $ $ SYM taxlaw-2794 434 54 75,000 75,000 NUM taxlaw-2794 434 55 for for ADP taxlaw-2794 434 56 unmarried unmarried ADJ taxlaw-2794 434 57 taxpayers taxpayer NOUN taxlaw-2794 434 58 ) ) PUNCT taxlaw-2794 434 59 since since SCONJ taxlaw-2794 434 60 enactment.76 enactment.76 PROPN taxlaw-2794 434 61 in in ADP taxlaw-2794 434 62 1998 1998 NUM taxlaw-2794 434 63 only only ADV taxlaw-2794 434 64 0.6 0.6 NUM taxlaw-2794 434 65 million million NUM taxlaw-2794 434 66 taxpayers taxpayer NOUN taxlaw-2794 434 67 had have VERB taxlaw-2794 434 68 effective effective ADJ taxlaw-2794 434 69 marginal marginal ADJ taxlaw-2794 434 70 tax tax NOUN taxlaw-2794 434 71 rates rate NOUN taxlaw-2794 434 72 affected affect VERB taxlaw-2794 434 73 by by ADP taxlaw-2794 434 74 the the DET taxlaw-2794 434 75 phase phase NOUN taxlaw-2794 434 76 - - PUNCT taxlaw-2794 434 77 out out NOUN taxlaw-2794 434 78 of of ADP taxlaw-2794 434 79 the the DET taxlaw-2794 434 80 child child NOUN taxlaw-2794 434 81 tax tax NOUN taxlaw-2794 434 82 credit.77 credit.77 NOUN taxlaw-2794 434 83 comparable comparable ADJ taxlaw-2794 434 84 data datum NOUN taxlaw-2794 434 85 are be AUX taxlaw-2794 434 86 not not PART taxlaw-2794 434 87 available available ADJ taxlaw-2794 434 88 for for ADP taxlaw-2794 434 89 recent recent ADJ taxlaw-2794 434 90 years year NOUN taxlaw-2794 434 91 , , PUNCT taxlaw-2794 434 92 but but CCONJ taxlaw-2794 434 93 with with ADP taxlaw-2794 434 94 the the DET taxlaw-2794 434 95 thresholds threshold NOUN taxlaw-2794 434 96 badly badly ADV taxlaw-2794 434 97 eroded erode VERB taxlaw-2794 434 98 by by ADP taxlaw-2794 434 99 inflation inflation NOUN taxlaw-2794 434 100 it it PRON taxlaw-2794 434 101 is be AUX taxlaw-2794 434 102 probable probable ADJ taxlaw-2794 434 103 that that SCONJ taxlaw-2794 434 104 several several ADJ taxlaw-2794 434 105 times time NOUN taxlaw-2794 434 106 that that SCONJ taxlaw-2794 434 107 many many ADJ taxlaw-2794 434 108 taxpayers taxpayer NOUN taxlaw-2794 434 109 are be AUX taxlaw-2794 434 110 affected affect VERB taxlaw-2794 434 111 today.78 today.78 PROPN taxlaw-2794 434 112 data datum NOUN taxlaw-2794 434 113 on on ADP taxlaw-2794 434 114 the the DET taxlaw-2794 434 115 numbers number NOUN taxlaw-2794 434 116 of of ADP taxlaw-2794 434 117 taxpayers taxpayer NOUN taxlaw-2794 434 118 affected affect VERB taxlaw-2794 434 119 by by ADP taxlaw-2794 434 120 the the DET taxlaw-2794 434 121 various various ADJ taxlaw-2794 434 122 phaseouts phaseout NOUN taxlaw-2794 434 123 is be AUX taxlaw-2794 434 124 much much ADV taxlaw-2794 434 125 harder hard ADJ taxlaw-2794 434 126 to to PART taxlaw-2794 434 127 come come VERB taxlaw-2794 434 128 by by ADV taxlaw-2794 434 129 than than ADP taxlaw-2794 434 130 data datum NOUN taxlaw-2794 434 131 on on ADP taxlaw-2794 434 132 the the DET taxlaw-2794 434 133 number number NOUN taxlaw-2794 434 134 of of ADP taxlaw-2794 434 135 taxpayers taxpayer NOUN taxlaw-2794 434 136 affected affect VERB taxlaw-2794 434 137 by by ADP taxlaw-2794 434 138 the the DET taxlaw-2794 434 139 amt amt PROPN taxlaw-2794 434 140 . . PUNCT taxlaw-2794 435 1 although although SCONJ taxlaw-2794 435 2 the the DET taxlaw-2794 435 3 1998 1998 NUM taxlaw-2794 435 4 report report NOUN taxlaw-2794 435 5 of of ADP taxlaw-2794 435 6 the the DET taxlaw-2794 435 7 staff staff NOUN taxlaw-2794 435 8 of of ADP taxlaw-2794 435 9 the the DET taxlaw-2794 435 10 joint joint ADJ taxlaw-2794 435 11 committee committee NOUN taxlaw-2794 435 12 on on ADP taxlaw-2794 435 13 taxation taxation NOUN taxlaw-2794 435 14 included include VERB taxlaw-2794 435 15 a a DET taxlaw-2794 435 16 comprehensive comprehensive ADJ taxlaw-2794 435 17 analysis analysis NOUN taxlaw-2794 435 18 of of ADP taxlaw-2794 435 19 the the DET taxlaw-2794 435 20 numbers number NOUN taxlaw-2794 435 21 of of ADP taxlaw-2794 435 22 taxpayers taxpayer NOUN taxlaw-2794 435 23 with with ADP taxlaw-2794 435 24 effective effective ADJ taxlaw-2794 435 25 marginal marginal ADJ taxlaw-2794 435 26 tax tax NOUN taxlaw-2794 435 27 rates rate NOUN taxlaw-2794 435 28 affected affect VERB taxlaw-2794 435 29 by by ADP taxlaw-2794 435 30 the the DET taxlaw-2794 435 31 various various ADJ taxlaw-2794 435 32 provisions provision NOUN taxlaw-2794 435 33 as as ADP taxlaw-2794 435 34 of of ADP taxlaw-2794 435 35 1998,79 1998,79 PROPN taxlaw-2794 435 36 nothing nothing PRON taxlaw-2794 435 37 comparable comparable ADJ taxlaw-2794 435 38 is be AUX taxlaw-2794 435 39 available available ADJ taxlaw-2794 435 40 for for ADP taxlaw-2794 435 41 more more ADV taxlaw-2794 435 42 recent recent ADJ taxlaw-2794 435 43 years year NOUN taxlaw-2794 435 44 . . PUNCT taxlaw-2794 436 1 it it PRON taxlaw-2794 436 2 is be AUX taxlaw-2794 436 3 clear clear ADJ taxlaw-2794 436 4 , , PUNCT taxlaw-2794 436 5 however however ADV taxlaw-2794 436 6 , , PUNCT taxlaw-2794 436 7 that that SCONJ taxlaw-2794 436 8 in in ADP taxlaw-2794 436 9 the the DET taxlaw-2794 436 10 aggregate aggregate ADJ taxlaw-2794 436 11 , , PUNCT taxlaw-2794 436 12 phase phase NOUN taxlaw-2794 436 13 - - PUNCT taxlaw-2794 436 14 outs out NOUN taxlaw-2794 436 15 impact impact NOUN taxlaw-2794 436 16 a a DET taxlaw-2794 436 17 tremendous tremendous ADJ taxlaw-2794 436 18 number number NOUN taxlaw-2794 436 19 of of ADP taxlaw-2794 436 20 taxpayers taxpayer NOUN taxlaw-2794 436 21 . . PUNCT taxlaw-2794 437 1 according accord VERB taxlaw-2794 437 2 to to ADP taxlaw-2794 437 3 the the DET taxlaw-2794 437 4 national national ADJ taxlaw-2794 437 5 taxpayer taxpayer PROPN taxlaw-2794 437 6 advocate advocate NOUN taxlaw-2794 437 7 ( ( PUNCT taxlaw-2794 437 8 nta nta PROPN taxlaw-2794 437 9 ) ) PUNCT taxlaw-2794 437 10 , , PUNCT taxlaw-2794 437 11 more more ADJ taxlaw-2794 437 12 than than ADP taxlaw-2794 437 13 60 60 NUM taxlaw-2794 437 14 million million NUM taxlaw-2794 437 15 returns return NOUN taxlaw-2794 437 16 of of ADP taxlaw-2794 437 17 individuals individual NOUN taxlaw-2794 437 18 for for ADP taxlaw-2794 437 19 tax tax NOUN taxlaw-2794 437 20 year year NOUN taxlaw-2794 437 21 2004 2004 NUM taxlaw-2794 437 22 were be AUX taxlaw-2794 437 23 “ " PUNCT taxlaw-2794 437 24 affected affect VERB taxlaw-2794 437 25 by by ADP taxlaw-2794 437 26 one one NUM taxlaw-2794 437 27 or or CCONJ taxlaw-2794 437 28 more more ADJ taxlaw-2794 437 29 phaseouts phaseout NOUN taxlaw-2794 437 30 , , PUNCT taxlaw-2794 437 31 ” " PUNCT taxlaw-2794 437 32 as as SCONJ taxlaw-2794 437 33 were be AUX taxlaw-2794 437 34 more more ADJ taxlaw-2794 437 35 than than ADP taxlaw-2794 437 36 70 70 NUM taxlaw-2794 437 37 million million NUM taxlaw-2794 437 38 returns return NOUN taxlaw-2794 437 39 for for ADP taxlaw-2794 437 40 tax tax NOUN taxlaw-2794 437 41 year year NOUN taxlaw-2794 437 42 2006.80 2006.80 NUM taxlaw-2794 437 43 the the DET taxlaw-2794 437 44 total total ADJ taxlaw-2794 437 45 number number NOUN taxlaw-2794 437 46 of of ADP taxlaw-2794 437 47 individual individual ADJ taxlaw-2794 437 48 returns return NOUN taxlaw-2794 437 49 73 73 NUM taxlaw-2794 437 50 . . PUNCT taxlaw-2794 438 1 economic economic ADJ taxlaw-2794 438 2 growth growth NOUN taxlaw-2794 438 3 and and CCONJ taxlaw-2794 438 4 tax tax NOUN taxlaw-2794 438 5 relief relief NOUN taxlaw-2794 438 6 reconciliation reconciliation NOUN taxlaw-2794 438 7 act act NOUN taxlaw-2794 438 8 of of ADP taxlaw-2794 438 9 2001 2001 NUM taxlaw-2794 438 10 , , PUNCT taxlaw-2794 438 11 pub pub NOUN taxlaw-2794 438 12 . . PUNCT taxlaw-2794 439 1 l. l. PROPN taxlaw-2794 439 2 no no INTJ taxlaw-2794 439 3 . . PUNCT taxlaw-2794 440 1 107 107 NUM taxlaw-2794 440 2 - - SYM taxlaw-2794 440 3 16 16 NUM taxlaw-2794 440 4 , , PUNCT taxlaw-2794 440 5 § § PROPN taxlaw-2794 440 6 901 901 NUM taxlaw-2794 440 7 , , PUNCT taxlaw-2794 440 8 115 115 NUM taxlaw-2794 440 9 stat stat NOUN taxlaw-2794 440 10 . . PUNCT taxlaw-2794 441 1 38 38 NUM taxlaw-2794 441 2 , , PUNCT taxlaw-2794 441 3 150 150 NUM taxlaw-2794 441 4 . . X taxlaw-2794 442 1 74 74 NUM taxlaw-2794 442 2 . . PUNCT taxlaw-2794 443 1 housing housing NOUN taxlaw-2794 443 2 and and CCONJ taxlaw-2794 443 3 economic economic ADJ taxlaw-2794 443 4 recovery recovery NOUN taxlaw-2794 443 5 act act NOUN taxlaw-2794 443 6 of of ADP taxlaw-2794 443 7 2008 2008 NUM taxlaw-2794 443 8 , , PUNCT taxlaw-2794 443 9 pub pub NOUN taxlaw-2794 443 10 . . PUNCT taxlaw-2794 444 1 l. l. PROPN taxlaw-2794 444 2 no no INTJ taxlaw-2794 444 3 . . PROPN taxlaw-2794 445 1 110 110 NUM taxlaw-2794 445 2 - - SYM taxlaw-2794 445 3 289 289 NUM taxlaw-2794 445 4 , , PUNCT taxlaw-2794 445 5 § § PROPN taxlaw-2794 445 6 3011(a 3011(a NOUN taxlaw-2794 445 7 ) ) PUNCT taxlaw-2794 445 8 , , PUNCT taxlaw-2794 445 9 2888 2888 NUM taxlaw-2794 445 10 - - SYM taxlaw-2794 445 11 91 91 NUM taxlaw-2794 445 12 ( ( PUNCT taxlaw-2794 445 13 codified codify VERB taxlaw-2794 445 14 at at ADP taxlaw-2794 445 15 i.r.c i.r.c NOUN taxlaw-2794 445 16 . . PUNCT taxlaw-2794 446 1 § § PROPN taxlaw-2794 446 2 36 36 NUM taxlaw-2794 446 3 ) ) PUNCT taxlaw-2794 446 4 . . PUNCT taxlaw-2794 447 1 75 75 NUM taxlaw-2794 447 2 . . PUNCT taxlaw-2794 448 1 economic economic ADJ taxlaw-2794 448 2 stimulus stimulus ADJ taxlaw-2794 448 3 act act NOUN taxlaw-2794 448 4 of of ADP taxlaw-2794 448 5 2008 2008 NUM taxlaw-2794 448 6 , , PUNCT taxlaw-2794 448 7 pub pub NOUN taxlaw-2794 448 8 . . PUNCT taxlaw-2794 449 1 l. l. PROPN taxlaw-2794 449 2 no no INTJ taxlaw-2794 449 3 . . NOUN taxlaw-2794 450 1 110 110 NUM taxlaw-2794 450 2 - - SYM taxlaw-2794 450 3 185 185 NUM taxlaw-2794 450 4 , , PUNCT taxlaw-2794 450 5 § § PROPN taxlaw-2794 450 6 101(a 101(a PROPN taxlaw-2794 450 7 ) ) PUNCT taxlaw-2794 450 8 , , PUNCT taxlaw-2794 450 9 122 122 NUM taxlaw-2794 450 10 stat stat NOUN taxlaw-2794 450 11 . . PUNCT taxlaw-2794 451 1 613 613 NUM taxlaw-2794 451 2 , , PUNCT taxlaw-2794 451 3 613 613 NUM taxlaw-2794 451 4 - - SYM taxlaw-2794 451 5 15 15 NUM taxlaw-2794 451 6 ( ( PUNCT taxlaw-2794 451 7 codified codify VERB taxlaw-2794 451 8 at at ADP taxlaw-2794 451 9 i.r.c i.r.c NOUN taxlaw-2794 451 10 . . PUNCT taxlaw-2794 452 1 § § PROPN taxlaw-2794 452 2 6428 6428 NUM taxlaw-2794 452 3 ) ) PUNCT taxlaw-2794 452 4 . . PUNCT taxlaw-2794 453 1 76 76 NUM taxlaw-2794 453 2 . . PUNCT taxlaw-2794 453 3 i.r.c i.r.c NOUN taxlaw-2794 453 4 . . PUNCT taxlaw-2794 454 1 § § PROPN taxlaw-2794 454 2 24(b 24(b NUM taxlaw-2794 454 3 ) ) PUNCT taxlaw-2794 454 4 ( ( PUNCT taxlaw-2794 454 5 2009 2009 NUM taxlaw-2794 454 6 ) ) PUNCT taxlaw-2794 454 7 . . PUNCT taxlaw-2794 455 1 77 77 NUM taxlaw-2794 455 2 . . PUNCT taxlaw-2794 456 1 staff staff NOUN taxlaw-2794 456 2 of of ADP taxlaw-2794 456 3 the the DET taxlaw-2794 456 4 joint joint ADJ taxlaw-2794 456 5 comm comm NOUN taxlaw-2794 456 6 . . PUNCT taxlaw-2794 457 1 on on ADP taxlaw-2794 457 2 taxation taxation NOUN taxlaw-2794 457 3 , , PUNCT taxlaw-2794 457 4 supra supra PROPN taxlaw-2794 457 5 note note NOUN taxlaw-2794 457 6 52 52 NUM taxlaw-2794 457 7 , , PUNCT taxlaw-2794 457 8 at at ADP taxlaw-2794 457 9 6 6 NUM taxlaw-2794 457 10 chart chart NOUN taxlaw-2794 457 11 1 1 NUM taxlaw-2794 457 12 . . NUM taxlaw-2794 457 13 78 78 NUM taxlaw-2794 457 14 . . PUNCT taxlaw-2794 458 1 if if SCONJ taxlaw-2794 458 2 the the DET taxlaw-2794 458 3 thresholds threshold NOUN taxlaw-2794 458 4 had have AUX taxlaw-2794 458 5 been be AUX taxlaw-2794 458 6 adjusted adjust VERB taxlaw-2794 458 7 for for ADP taxlaw-2794 458 8 inflation inflation NOUN taxlaw-2794 458 9 since since SCONJ taxlaw-2794 458 10 1998 1998 NUM taxlaw-2794 458 11 , , PUNCT taxlaw-2794 458 12 the the DET taxlaw-2794 458 13 $ $ SYM taxlaw-2794 458 14 75,000 75,000 NUM taxlaw-2794 458 15 threshold threshold NOUN taxlaw-2794 458 16 would would AUX taxlaw-2794 458 17 now now ADV taxlaw-2794 458 18 be be AUX taxlaw-2794 458 19 approximately approximately ADV taxlaw-2794 458 20 $ $ SYM taxlaw-2794 458 21 98,000 98,000 NUM taxlaw-2794 458 22 , , PUNCT taxlaw-2794 458 23 and and CCONJ taxlaw-2794 458 24 the the DET taxlaw-2794 458 25 $ $ SYM taxlaw-2794 458 26 110,000 110,000 NUM taxlaw-2794 458 27 threshold threshold NOUN taxlaw-2794 458 28 would would AUX taxlaw-2794 458 29 now now ADV taxlaw-2794 458 30 be be AUX taxlaw-2794 458 31 approximately approximately ADV taxlaw-2794 458 32 $ $ SYM taxlaw-2794 458 33 144,000 144,000 NUM taxlaw-2794 458 34 . . PUNCT taxlaw-2794 459 1 bureau bureau PROPN taxlaw-2794 459 2 of of ADP taxlaw-2794 459 3 labor labor PROPN taxlaw-2794 459 4 statistics statistics PROPN taxlaw-2794 459 5 inflation inflation NOUN taxlaw-2794 459 6 calculator calculator NOUN taxlaw-2794 459 7 , , PUNCT taxlaw-2794 459 8 available available ADJ taxlaw-2794 459 9 at at ADP taxlaw-2794 459 10 http://data.bls.gov/cgi-bin/cpicalc.pl http://data.bls.gov/cgi-bin/cpicalc.pl PROPN taxlaw-2794 459 11 ( ( PUNCT taxlaw-2794 459 12 last last ADV taxlaw-2794 459 13 visited visit VERB taxlaw-2794 459 14 feb feb PROPN taxlaw-2794 459 15 . . PROPN taxlaw-2794 459 16 14 14 NUM taxlaw-2794 459 17 , , PUNCT taxlaw-2794 459 18 2010 2010 NUM taxlaw-2794 459 19 ) ) PUNCT taxlaw-2794 459 20 . . PUNCT taxlaw-2794 460 1 79 79 NUM taxlaw-2794 460 2 . . PUNCT taxlaw-2794 461 1 staff staff NOUN taxlaw-2794 461 2 of of ADP taxlaw-2794 461 3 the the DET taxlaw-2794 461 4 joint joint ADJ taxlaw-2794 461 5 comm comm NOUN taxlaw-2794 461 6 . . PUNCT taxlaw-2794 462 1 on on ADP taxlaw-2794 462 2 taxation taxation NOUN taxlaw-2794 462 3 , , PUNCT taxlaw-2794 462 4 supra supra PROPN taxlaw-2794 462 5 note note NOUN taxlaw-2794 462 6 52 52 NUM taxlaw-2794 462 7 , , PUNCT taxlaw-2794 462 8 at at ADP taxlaw-2794 462 9 4–9 4–9 NUM taxlaw-2794 462 10 chart chart NOUN taxlaw-2794 462 11 1 1 NUM taxlaw-2794 462 12 . . NUM taxlaw-2794 462 13 80 80 NUM taxlaw-2794 462 14 . . PUNCT taxlaw-2794 463 1 national national ADJ taxlaw-2794 463 2 taxpayer taxpayer PROPN taxlaw-2794 463 3 advocate advocate NOUN taxlaw-2794 463 4 , , PUNCT taxlaw-2794 463 5 2006 2006 NUM taxlaw-2794 463 6 annual annual ADJ taxlaw-2794 463 7 report report NOUN taxlaw-2794 463 8 to to ADP taxlaw-2794 463 9 congress congress PROPN taxlaw-2794 463 10 470 470 NUM taxlaw-2794 463 11 ( ( PUNCT taxlaw-2794 463 12 2006 2006 NUM taxlaw-2794 463 13 ) ) PUNCT taxlaw-2794 463 14 ; ; PUNCT taxlaw-2794 463 15 national national ADJ taxlaw-2794 463 16 taxpayer taxpayer NOUN taxlaw-2794 463 17 advocate advocate NOUN taxlaw-2794 463 18 , , PUNCT taxlaw-2794 463 19 2008 2008 NUM taxlaw-2794 463 20 annual annual ADJ taxlaw-2794 463 21 report report NOUN taxlaw-2794 463 22 to to ADP taxlaw-2794 463 23 congress congress PROPN taxlaw-2794 463 24 410 410 NUM taxlaw-2794 463 25 ( ( PUNCT taxlaw-2794 463 26 2008 2008 NUM taxlaw-2794 463 27 ) ) PUNCT taxlaw-2794 463 28 . . PUNCT taxlaw-2794 464 1 there there PRON taxlaw-2794 464 2 is be VERB taxlaw-2794 464 3 an an DET taxlaw-2794 464 4 important important ADJ taxlaw-2794 464 5 ambiguity ambiguity NOUN taxlaw-2794 464 6 in in ADP taxlaw-2794 464 7 the the DET taxlaw-2794 464 8 nta nta PROPN taxlaw-2794 464 9 ’s ’s PART taxlaw-2794 464 10 statistics statistic NOUN taxlaw-2794 464 11 . . PUNCT taxlaw-2794 465 1 it it PRON taxlaw-2794 465 2 is be AUX taxlaw-2794 465 3 unclear unclear ADJ taxlaw-2794 465 4 whether whether SCONJ taxlaw-2794 465 5 the the DET taxlaw-2794 465 6 numbers number NOUN taxlaw-2794 465 7 reflect reflect VERB taxlaw-2794 465 8 only only ADV taxlaw-2794 465 9 those those DET taxlaw-2794 465 10 taxpayers taxpayer NOUN taxlaw-2794 465 11 with with ADP taxlaw-2794 465 12 effective effective ADJ taxlaw-2794 465 13 marginal marginal ADJ taxlaw-2794 465 14 tax tax NOUN taxlaw-2794 465 15 rates rate NOUN taxlaw-2794 465 16 affected affect VERB taxlaw-2794 465 17 by by ADP taxlaw-2794 465 18 phase phase NOUN taxlaw-2794 465 19 - - PUNCT taxlaw-2794 465 20 outs out NOUN taxlaw-2794 465 21 ( ( PUNCT taxlaw-2794 465 22 as as ADP taxlaw-2794 465 23 in in ADP taxlaw-2794 465 24 the the DET taxlaw-2794 465 25 case case NOUN taxlaw-2794 465 26 of of ADP taxlaw-2794 465 27 2010 2010 NUM taxlaw-2794 465 28 ] ] PUNCT taxlaw-2794 465 29 complex complex ADJ taxlaw-2794 465 30 tax tax NOUN taxlaw-2794 465 31 legislation legislation NOUN taxlaw-2794 465 32 in in ADP taxlaw-2794 465 33 the the DET taxlaw-2794 465 34 turbotax turbotax NOUN taxlaw-2794 465 35 era era NOUN taxlaw-2794 465 36 109 109 NUM taxlaw-2794 465 37 for for ADP taxlaw-2794 465 38 tax tax NOUN taxlaw-2794 465 39 year year NOUN taxlaw-2794 465 40 2006 2006 NUM taxlaw-2794 465 41 was be AUX taxlaw-2794 465 42 138.4 138.4 NUM taxlaw-2794 465 43 million,81 million,81 NOUN taxlaw-2794 465 44 so so ADV taxlaw-2794 465 45 according accord VERB taxlaw-2794 465 46 to to ADP taxlaw-2794 465 47 the the DET taxlaw-2794 465 48 nta nta PROPN taxlaw-2794 465 49 most most ADJ taxlaw-2794 465 50 returns return NOUN taxlaw-2794 465 51 were be AUX taxlaw-2794 465 52 affected affect VERB taxlaw-2794 465 53 by by ADP taxlaw-2794 465 54 phase phase NOUN taxlaw-2794 465 55 - - PUNCT taxlaw-2794 465 56 outs out NOUN taxlaw-2794 465 57 . . PUNCT taxlaw-2794 466 1 because because SCONJ taxlaw-2794 466 2 there there PRON taxlaw-2794 466 3 is be VERB taxlaw-2794 466 4 considerable considerable ADJ taxlaw-2794 466 5 overlap overlap NOUN taxlaw-2794 466 6 in in ADP taxlaw-2794 466 7 the the DET taxlaw-2794 466 8 income income NOUN taxlaw-2794 466 9 ranges range VERB taxlaw-2794 466 10 over over ADP taxlaw-2794 466 11 which which PRON taxlaw-2794 466 12 the the DET taxlaw-2794 466 13 various various ADJ taxlaw-2794 466 14 phase phase NOUN taxlaw-2794 466 15 - - PUNCT taxlaw-2794 466 16 outs out NOUN taxlaw-2794 466 17 operate,82 operate,82 NOUN taxlaw-2794 466 18 many many ADJ taxlaw-2794 466 19 taxpayers taxpayer NOUN taxlaw-2794 466 20 have have VERB taxlaw-2794 466 21 effective effective ADJ taxlaw-2794 466 22 marginal marginal ADJ taxlaw-2794 466 23 tax tax NOUN taxlaw-2794 466 24 rates rate NOUN taxlaw-2794 466 25 influenced influence VERB taxlaw-2794 466 26 by by ADP taxlaw-2794 466 27 more more ADJ taxlaw-2794 466 28 than than ADP taxlaw-2794 466 29 one one NUM taxlaw-2794 466 30 phase phase NOUN taxlaw-2794 466 31 - - PUNCT taxlaw-2794 466 32 out out NOUN taxlaw-2794 466 33 . . PUNCT taxlaw-2794 467 1 from from ADP taxlaw-2794 467 2 the the DET taxlaw-2794 467 3 history history NOUN taxlaw-2794 467 4 recounted recount VERB taxlaw-2794 467 5 above above ADV taxlaw-2794 467 6 , , PUNCT taxlaw-2794 467 7 it it PRON taxlaw-2794 467 8 is be AUX taxlaw-2794 467 9 apparent apparent ADJ taxlaw-2794 467 10 that that SCONJ taxlaw-2794 467 11 the the DET taxlaw-2794 467 12 complexity complexity NOUN taxlaw-2794 467 13 constraint constraint NOUN taxlaw-2794 467 14 did do AUX taxlaw-2794 467 15 not not PART taxlaw-2794 467 16 prevent prevent VERB taxlaw-2794 467 17 the the DET taxlaw-2794 467 18 enactment enactment NOUN taxlaw-2794 467 19 of of ADP taxlaw-2794 467 20 some some DET taxlaw-2794 467 21 phase phase NOUN taxlaw-2794 467 22 - - PUNCT taxlaw-2794 467 23 outs out NOUN taxlaw-2794 467 24 during during ADP taxlaw-2794 467 25 the the DET taxlaw-2794 467 26 pencil pencil NOUN taxlaw-2794 467 27 - - PUNCT taxlaw-2794 467 28 and and CCONJ taxlaw-2794 467 29 - - PUNCT taxlaw-2794 467 30 paper paper NOUN taxlaw-2794 467 31 era era NOUN taxlaw-2794 467 32 of of ADP taxlaw-2794 467 33 tax tax NOUN taxlaw-2794 467 34 return return NOUN taxlaw-2794 467 35 preparation preparation NOUN taxlaw-2794 467 36 . . PUNCT taxlaw-2794 468 1 the the DET taxlaw-2794 468 2 1954 1954 NUM taxlaw-2794 468 3 enactment enactment NOUN taxlaw-2794 468 4 of of ADP taxlaw-2794 468 5 the the DET taxlaw-2794 468 6 phase phase NOUN taxlaw-2794 468 7 - - PUNCT taxlaw-2794 468 8 out out NOUN taxlaw-2794 468 9 of of ADP taxlaw-2794 468 10 the the DET taxlaw-2794 468 11 dependent dependent ADJ taxlaw-2794 468 12 care care NOUN taxlaw-2794 468 13 credit credit NOUN taxlaw-2794 468 14 and and CCONJ taxlaw-2794 468 15 the the DET taxlaw-2794 468 16 1975 1975 NUM taxlaw-2794 468 17 enactment enactment NOUN taxlaw-2794 468 18 of of ADP taxlaw-2794 468 19 the the DET taxlaw-2794 468 20 phaseout phaseout NOUN taxlaw-2794 468 21 of of ADP taxlaw-2794 468 22 the the DET taxlaw-2794 468 23 eitc eitc PROPN taxlaw-2794 468 24 predate predate NOUN taxlaw-2794 468 25 even even ADV taxlaw-2794 468 26 the the DET taxlaw-2794 468 27 earliest early ADJ taxlaw-2794 468 28 use use NOUN taxlaw-2794 468 29 of of ADP taxlaw-2794 468 30 return return NOUN taxlaw-2794 468 31 preparation preparation NOUN taxlaw-2794 468 32 software software NOUN taxlaw-2794 468 33 , , PUNCT taxlaw-2794 468 34 and and CCONJ taxlaw-2794 468 35 the the DET taxlaw-2794 468 36 phase phase NOUN taxlaw-2794 468 37 - - PUNCT taxlaw-2794 468 38 outs out NOUN taxlaw-2794 468 39 of of ADP taxlaw-2794 468 40 the the DET taxlaw-2794 468 41 1986 1986 NUM taxlaw-2794 468 42 act act NOUN taxlaw-2794 468 43 were be AUX taxlaw-2794 468 44 introduced introduce VERB taxlaw-2794 468 45 when when SCONJ taxlaw-2794 468 46 only only ADV taxlaw-2794 468 47 about about ADV taxlaw-2794 468 48 one one NUM taxlaw-2794 468 49 return return NOUN taxlaw-2794 468 50 in in ADP taxlaw-2794 468 51 eight eight NUM taxlaw-2794 468 52 was be AUX taxlaw-2794 468 53 prepared prepare VERB taxlaw-2794 468 54 on on ADP taxlaw-2794 468 55 a a DET taxlaw-2794 468 56 computer.83 computer.83 NOUN taxlaw-2794 468 57 it it PRON taxlaw-2794 468 58 is be AUX taxlaw-2794 468 59 impossible impossible ADJ taxlaw-2794 468 60 to to PART taxlaw-2794 468 61 say say VERB taxlaw-2794 468 62 whether whether SCONJ taxlaw-2794 468 63 taxpayers taxpayer NOUN taxlaw-2794 468 64 and and CCONJ taxlaw-2794 468 65 their their PRON taxlaw-2794 468 66 paid pay VERB taxlaw-2794 468 67 preparers preparer NOUN taxlaw-2794 468 68 would would AUX taxlaw-2794 468 69 have have AUX taxlaw-2794 468 70 tolerated tolerate VERB taxlaw-2794 468 71 the the DET taxlaw-2794 468 72 profusion profusion NOUN taxlaw-2794 468 73 of of ADP taxlaw-2794 468 74 widely widely ADV taxlaw-2794 468 75 applicable applicable ADJ taxlaw-2794 468 76 phase phase NOUN taxlaw-2794 468 77 - - PUNCT taxlaw-2794 468 78 outs out NOUN taxlaw-2794 468 79 in in ADP taxlaw-2794 468 80 the the DET taxlaw-2794 468 81 current current ADJ taxlaw-2794 468 82 income income NOUN taxlaw-2794 468 83 tax tax NOUN taxlaw-2794 468 84 — — PUNCT taxlaw-2794 468 85 and and CCONJ taxlaw-2794 468 86 especially especially ADV taxlaw-2794 468 87 the the DET taxlaw-2794 468 88 simultaneous simultaneous ADJ taxlaw-2794 468 89 applicability applicability NOUN taxlaw-2794 468 90 of of ADP taxlaw-2794 468 91 several several ADJ taxlaw-2794 468 92 phase phase NOUN taxlaw-2794 468 93 - - PUNCT taxlaw-2794 468 94 outs out NOUN taxlaw-2794 468 95 to to ADP taxlaw-2794 468 96 the the DET taxlaw-2794 468 97 same same ADJ taxlaw-2794 468 98 taxpayer taxpayer NOUN taxlaw-2794 468 99 — — PUNCT taxlaw-2794 468 100 if if SCONJ taxlaw-2794 468 101 return return NOUN taxlaw-2794 468 102 preparation preparation NOUN taxlaw-2794 468 103 software software NOUN taxlaw-2794 468 104 had have AUX taxlaw-2794 468 105 never never ADV taxlaw-2794 468 106 been be AUX taxlaw-2794 468 107 developed develop VERB taxlaw-2794 468 108 . . PUNCT taxlaw-2794 469 1 it it PRON taxlaw-2794 469 2 seems seem VERB taxlaw-2794 469 3 unlikely unlikely ADJ taxlaw-2794 469 4 , , PUNCT taxlaw-2794 469 5 however however ADV taxlaw-2794 469 6 , , PUNCT taxlaw-2794 469 7 that that SCONJ taxlaw-2794 469 8 it it PRON taxlaw-2794 469 9 is be AUX taxlaw-2794 469 10 merely merely ADV taxlaw-2794 469 11 a a DET taxlaw-2794 469 12 coincidence coincidence NOUN taxlaw-2794 469 13 that that SCONJ taxlaw-2794 469 14 by by ADP taxlaw-2794 469 15 the the DET taxlaw-2794 469 16 time time NOUN taxlaw-2794 469 17 of of ADP taxlaw-2794 469 18 the the DET taxlaw-2794 469 19 phase phase NOUN taxlaw-2794 469 20 - - PUNCT taxlaw-2794 469 21 out out ADP taxlaw-2794 469 22 - - PUNCT taxlaw-2794 469 23 strewn strew VERB taxlaw-2794 469 24 taxpayer taxpayer NOUN taxlaw-2794 469 25 relief relief NOUN taxlaw-2794 469 26 act act NOUN taxlaw-2794 469 27 of of ADP taxlaw-2794 469 28 1997 1997 NUM taxlaw-2794 469 29 , , PUNCT taxlaw-2794 469 30 67 67 NUM taxlaw-2794 469 31 percent percent NOUN taxlaw-2794 469 32 of of ADP taxlaw-2794 469 33 all all DET taxlaw-2794 469 34 staff staff NOUN taxlaw-2794 469 35 of of ADP taxlaw-2794 469 36 the the DET taxlaw-2794 469 37 joint joint ADJ taxlaw-2794 469 38 comm comm NOUN taxlaw-2794 469 39 . . PUNCT taxlaw-2794 470 1 on on ADP taxlaw-2794 470 2 taxation taxation NOUN taxlaw-2794 470 3 , , PUNCT taxlaw-2794 470 4 supra supra PROPN taxlaw-2794 470 5 note note NOUN taxlaw-2794 470 6 52 52 NUM taxlaw-2794 470 7 , , PUNCT taxlaw-2794 470 8 at at ADP taxlaw-2794 470 9 4–9 4–9 NUM taxlaw-2794 470 10 chart chart NOUN taxlaw-2794 470 11 1 1 NUM taxlaw-2794 470 12 ) ) PUNCT taxlaw-2794 470 13 , , PUNCT taxlaw-2794 470 14 or or CCONJ taxlaw-2794 470 15 whether whether SCONJ taxlaw-2794 470 16 the the DET taxlaw-2794 470 17 numbers number NOUN taxlaw-2794 470 18 also also ADV taxlaw-2794 470 19 include include VERB taxlaw-2794 470 20 taxpayers taxpayer NOUN taxlaw-2794 470 21 with with ADP taxlaw-2794 470 22 incomes income NOUN taxlaw-2794 470 23 above above ADP taxlaw-2794 470 24 the the DET taxlaw-2794 470 25 phase phase NOUN taxlaw-2794 470 26 - - PUNCT taxlaw-2794 470 27 out out NOUN taxlaw-2794 470 28 ranges range NOUN taxlaw-2794 470 29 of of ADP taxlaw-2794 470 30 the the DET taxlaw-2794 470 31 various various ADJ taxlaw-2794 470 32 credits credit NOUN taxlaw-2794 470 33 . . PUNCT taxlaw-2794 471 1 if if SCONJ taxlaw-2794 471 2 the the DET taxlaw-2794 471 3 nta nta PROPN taxlaw-2794 471 4 ’s ’s PART taxlaw-2794 471 5 numbers number NOUN taxlaw-2794 471 6 reflect reflect VERB taxlaw-2794 471 7 only only ADV taxlaw-2794 471 8 those those DET taxlaw-2794 471 9 taxpayers taxpayer NOUN taxlaw-2794 471 10 with with ADP taxlaw-2794 471 11 phase phase NOUN taxlaw-2794 471 12 - - PUNCT taxlaw-2794 471 13 out out ADP taxlaw-2794 471 14 - - PUNCT taxlaw-2794 471 15 affected affect VERB taxlaw-2794 471 16 marginal marginal ADJ taxlaw-2794 471 17 tax tax NOUN taxlaw-2794 471 18 rates rate NOUN taxlaw-2794 471 19 , , PUNCT taxlaw-2794 471 20 then then ADV taxlaw-2794 471 21 the the DET taxlaw-2794 471 22 total total ADJ taxlaw-2794 471 23 number number NOUN taxlaw-2794 471 24 of of ADP taxlaw-2794 471 25 taxpayers taxpayer NOUN taxlaw-2794 471 26 affected affect VERB taxlaw-2794 471 27 by by ADP taxlaw-2794 471 28 phase phase NOUN taxlaw-2794 471 29 - - PUNCT taxlaw-2794 471 30 outs out NOUN taxlaw-2794 471 31 must must AUX taxlaw-2794 471 32 be be AUX taxlaw-2794 471 33 even even ADV taxlaw-2794 471 34 higher high ADJ taxlaw-2794 471 35 than than ADP taxlaw-2794 471 36 the the DET taxlaw-2794 471 37 numbers number NOUN taxlaw-2794 471 38 reported report VERB taxlaw-2794 471 39 by by ADP taxlaw-2794 471 40 the the DET taxlaw-2794 471 41 nta nta PROPN taxlaw-2794 471 42 . . PROPN taxlaw-2794 471 43 81 81 NUM taxlaw-2794 471 44 . . PUNCT taxlaw-2794 472 1 i.r.s i.r.s PROPN taxlaw-2794 472 2 . . PUNCT taxlaw-2794 473 1 individual individual ADJ taxlaw-2794 473 2 income income NOUN taxlaw-2794 473 3 tax tax NOUN taxlaw-2794 473 4 returns return NOUN taxlaw-2794 473 5 2006 2006 NUM taxlaw-2794 473 6 , , PUNCT taxlaw-2794 473 7 publication publication NOUN taxlaw-2794 473 8 1304 1304 NUM taxlaw-2794 473 9 ( ( PUNCT taxlaw-2794 473 10 rev rev PROPN taxlaw-2794 473 11 . . PROPN taxlaw-2794 473 12 07 07 NUM taxlaw-2794 473 13 - - PUNCT taxlaw-2794 473 14 2008 2008 NUM taxlaw-2794 473 15 ) ) PUNCT taxlaw-2794 473 16 , , PUNCT taxlaw-2794 473 17 at at ADP taxlaw-2794 473 18 2 2 NUM taxlaw-2794 473 19 tbl.a tbl.a NUM taxlaw-2794 473 20 . . PUNCT taxlaw-2794 473 21 82 82 NUM taxlaw-2794 473 22 . . PUNCT taxlaw-2794 474 1 consider consider VERB taxlaw-2794 474 2 , , PUNCT taxlaw-2794 474 3 for for ADP taxlaw-2794 474 4 example example NOUN taxlaw-2794 474 5 , , PUNCT taxlaw-2794 474 6 the the DET taxlaw-2794 474 7 following follow VERB taxlaw-2794 474 8 2009 2009 NUM taxlaw-2794 474 9 phase phase NOUN taxlaw-2794 474 10 - - PUNCT taxlaw-2794 474 11 out out NOUN taxlaw-2794 474 12 ranges range NOUN taxlaw-2794 474 13 applicable applicable ADJ taxlaw-2794 474 14 to to ADP taxlaw-2794 474 15 taxpayers taxpayer NOUN taxlaw-2794 474 16 filing file VERB taxlaw-2794 474 17 joint joint ADJ taxlaw-2794 474 18 returns return NOUN taxlaw-2794 474 19 . . PUNCT taxlaw-2794 475 1 for for ADP taxlaw-2794 475 2 2009 2009 NUM taxlaw-2794 475 3 ( ( PUNCT taxlaw-2794 475 4 or or CCONJ taxlaw-2794 475 5 any any DET taxlaw-2794 475 6 other other ADJ taxlaw-2794 475 7 year year NOUN taxlaw-2794 475 8 , , PUNCT taxlaw-2794 475 9 given give VERB taxlaw-2794 475 10 the the DET taxlaw-2794 475 11 absence absence NOUN taxlaw-2794 475 12 of of ADP taxlaw-2794 475 13 an an DET taxlaw-2794 475 14 inflation inflation NOUN taxlaw-2794 475 15 adjustment adjustment NOUN taxlaw-2794 475 16 ) ) PUNCT taxlaw-2794 475 17 , , PUNCT taxlaw-2794 475 18 the the DET taxlaw-2794 475 19 phase phase NOUN taxlaw-2794 475 20 - - PUNCT taxlaw-2794 475 21 down down ADP taxlaw-2794 475 22 range range NOUN taxlaw-2794 475 23 for for ADP taxlaw-2794 475 24 the the DET taxlaw-2794 475 25 dependent dependent ADJ taxlaw-2794 475 26 care care NOUN taxlaw-2794 475 27 credit credit NOUN taxlaw-2794 475 28 was be AUX taxlaw-2794 475 29 $ $ SYM taxlaw-2794 475 30 15,000 15,000 NUM taxlaw-2794 475 31 to to PART taxlaw-2794 475 32 $ $ SYM taxlaw-2794 475 33 43,001 43,001 NUM taxlaw-2794 475 34 . . PUNCT taxlaw-2794 476 1 i.r.c i.r.c NOUN taxlaw-2794 476 2 . . PUNCT taxlaw-2794 477 1 § § PROPN taxlaw-2794 477 2 21(a)(2 21(a)(2 NUM taxlaw-2794 477 3 ) ) PUNCT taxlaw-2794 477 4 ( ( PUNCT taxlaw-2794 477 5 2009 2009 NUM taxlaw-2794 477 6 ) ) PUNCT taxlaw-2794 477 7 . . PUNCT taxlaw-2794 478 1 for for ADP taxlaw-2794 478 2 the the DET taxlaw-2794 478 3 phase phase NOUN taxlaw-2794 478 4 - - PUNCT taxlaw-2794 478 5 out out NOUN taxlaw-2794 478 6 of of ADP taxlaw-2794 478 7 the the DET taxlaw-2794 478 8 child child NOUN taxlaw-2794 478 9 tax tax NOUN taxlaw-2794 478 10 credit credit NOUN taxlaw-2794 478 11 ( ( PUNCT taxlaw-2794 478 12 which which PRON taxlaw-2794 478 13 also also ADV taxlaw-2794 478 14 lacks lack VERB taxlaw-2794 478 15 an an DET taxlaw-2794 478 16 inflation inflation NOUN taxlaw-2794 478 17 adjustment adjustment NOUN taxlaw-2794 478 18 ) ) PUNCT taxlaw-2794 478 19 , , PUNCT taxlaw-2794 478 20 the the DET taxlaw-2794 478 21 phase phase NOUN taxlaw-2794 478 22 - - PUNCT taxlaw-2794 478 23 out out ADP taxlaw-2794 478 24 range range NOUN taxlaw-2794 478 25 was be AUX taxlaw-2794 478 26 $ $ SYM taxlaw-2794 478 27 110,000 110,000 NUM taxlaw-2794 478 28 to to ADP taxlaw-2794 478 29 129,001 129,001 NUM taxlaw-2794 478 30 for for ADP taxlaw-2794 478 31 taxpayers taxpayer NOUN taxlaw-2794 478 32 with with ADP taxlaw-2794 478 33 one one NUM taxlaw-2794 478 34 qualifying qualify VERB taxlaw-2794 478 35 child child NOUN taxlaw-2794 478 36 , , PUNCT taxlaw-2794 478 37 $ $ SYM taxlaw-2794 478 38 110,000 110,000 NUM taxlaw-2794 478 39 to to PART taxlaw-2794 478 40 $ $ SYM taxlaw-2794 478 41 149,001 149,001 NUM taxlaw-2794 478 42 for for ADP taxlaw-2794 478 43 taxpayers taxpayer NOUN taxlaw-2794 478 44 with with ADP taxlaw-2794 478 45 two two NUM taxlaw-2794 478 46 qualifying qualify VERB taxlaw-2794 478 47 children child NOUN taxlaw-2794 478 48 , , PUNCT taxlaw-2794 478 49 $ $ SYM taxlaw-2794 478 50 110,000 110,000 NUM taxlaw-2794 478 51 to to PART taxlaw-2794 478 52 $ $ SYM taxlaw-2794 478 53 169,001 169,001 NUM taxlaw-2794 478 54 for for ADP taxlaw-2794 478 55 taxpayers taxpayer NOUN taxlaw-2794 478 56 with with ADP taxlaw-2794 478 57 three three NUM taxlaw-2794 478 58 qualifying qualify VERB taxlaw-2794 478 59 children child NOUN taxlaw-2794 478 60 , , PUNCT taxlaw-2794 478 61 and and CCONJ taxlaw-2794 478 62 so so ADV taxlaw-2794 478 63 on on ADP taxlaw-2794 478 64 . . PUNCT taxlaw-2794 478 65 i.r.c i.r.c NOUN taxlaw-2794 478 66 . . PUNCT taxlaw-2794 479 1 § § PROPN taxlaw-2794 479 2 24(b 24(b NUM taxlaw-2794 479 3 ) ) PUNCT taxlaw-2794 479 4 ( ( PUNCT taxlaw-2794 479 5 2009 2009 NUM taxlaw-2794 479 6 ) ) PUNCT taxlaw-2794 479 7 . . PUNCT taxlaw-2794 480 1 for for ADP taxlaw-2794 480 2 the the DET taxlaw-2794 480 3 eitc eitc NOUN taxlaw-2794 480 4 , , PUNCT taxlaw-2794 480 5 the the DET taxlaw-2794 480 6 2009 2009 NUM taxlaw-2794 480 7 phase phase NOUN taxlaw-2794 480 8 - - PUNCT taxlaw-2794 480 9 out out ADP taxlaw-2794 480 10 range range NOUN taxlaw-2794 480 11 for for ADP taxlaw-2794 480 12 a a DET taxlaw-2794 480 13 couple couple NOUN taxlaw-2794 480 14 with with ADP taxlaw-2794 480 15 two two NUM taxlaw-2794 480 16 qualifying qualify VERB taxlaw-2794 480 17 children child NOUN taxlaw-2794 480 18 was be AUX taxlaw-2794 480 19 $ $ SYM taxlaw-2794 480 20 21,420 21,420 NUM taxlaw-2794 480 21 to to PART taxlaw-2794 480 22 $ $ SYM taxlaw-2794 480 23 45,295 45,295 NUM taxlaw-2794 480 24 . . PUNCT taxlaw-2794 481 1 rev rev PROPN taxlaw-2794 481 2 . . PROPN taxlaw-2794 481 3 proc proc PROPN taxlaw-2794 481 4 . . PUNCT taxlaw-2794 482 1 2009 2009 NUM taxlaw-2794 482 2 - - SYM taxlaw-2794 482 3 21 21 NUM taxlaw-2794 482 4 , , PUNCT taxlaw-2794 482 5 § § PROPN taxlaw-2794 482 6 4.06 4.06 NUM taxlaw-2794 482 7 , , PUNCT taxlaw-2794 482 8 2009 2009 NUM taxlaw-2794 482 9 irb irb NOUN taxlaw-2794 482 10 lexis lexi VERB taxlaw-2794 482 11 147 147 NUM taxlaw-2794 482 12 . . PUNCT taxlaw-2794 483 1 the the DET taxlaw-2794 483 2 2009 2009 NUM taxlaw-2794 483 3 phase phase NOUN taxlaw-2794 483 4 - - PUNCT taxlaw-2794 483 5 out out ADP taxlaw-2794 483 6 range range NOUN taxlaw-2794 483 7 for for ADP taxlaw-2794 483 8 the the DET taxlaw-2794 483 9 hope hope PROPN taxlaw-2794 483 10 scholarship scholarship NOUN taxlaw-2794 483 11 credit credit NOUN taxlaw-2794 483 12 was be AUX taxlaw-2794 483 13 $ $ SYM taxlaw-2794 483 14 160,000 160,000 NUM taxlaw-2794 483 15 to to PART taxlaw-2794 483 16 $ $ SYM taxlaw-2794 483 17 180,000 180,000 NUM taxlaw-2794 483 18 . . PUNCT taxlaw-2794 483 19 i.r.c i.r.c NOUN taxlaw-2794 483 20 . . PUNCT taxlaw-2794 484 1 § § PROPN taxlaw-2794 484 2 25a(i)(4 25a(i)(4 PROPN taxlaw-2794 484 3 ) ) PUNCT taxlaw-2794 484 4 ( ( PUNCT taxlaw-2794 484 5 2009 2009 NUM taxlaw-2794 484 6 ) ) PUNCT taxlaw-2794 484 7 . . PUNCT taxlaw-2794 485 1 the the DET taxlaw-2794 485 2 2009 2009 NUM taxlaw-2794 485 3 phase phase NOUN taxlaw-2794 485 4 - - PUNCT taxlaw-2794 485 5 out out ADP taxlaw-2794 485 6 threshold threshold NOUN taxlaw-2794 485 7 for for ADP taxlaw-2794 485 8 the the DET taxlaw-2794 485 9 limitation limitation NOUN taxlaw-2794 485 10 on on ADP taxlaw-2794 485 11 itemized itemize VERB taxlaw-2794 485 12 deductions deduction NOUN taxlaw-2794 485 13 was be AUX taxlaw-2794 485 14 $ $ SYM taxlaw-2794 485 15 166,800 166,800 NUM taxlaw-2794 485 16 . . PUNCT taxlaw-2794 486 1 rev rev PROPN taxlaw-2794 486 2 . . PROPN taxlaw-2794 486 3 proc proc PROPN taxlaw-2794 486 4 . . PUNCT taxlaw-2794 487 1 2008 2008 NUM taxlaw-2794 487 2 - - SYM taxlaw-2794 487 3 66 66 NUM taxlaw-2794 487 4 , , PUNCT taxlaw-2794 487 5 § § PROPN taxlaw-2794 487 6 3.11 3.11 NUM taxlaw-2794 487 7 , , PUNCT taxlaw-2794 487 8 2008 2008 NUM taxlaw-2794 487 9 - - SYM taxlaw-2794 487 10 2 2 NUM taxlaw-2794 487 11 c.b c.b PROPN taxlaw-2794 487 12 . . PROPN taxlaw-2794 487 13 1107 1107 NUM taxlaw-2794 487 14 . . PUNCT taxlaw-2794 488 1 ( ( PUNCT taxlaw-2794 488 2 because because SCONJ taxlaw-2794 488 3 of of ADP taxlaw-2794 488 4 the the DET taxlaw-2794 488 5 unusual unusual ADJ taxlaw-2794 488 6 design design NOUN taxlaw-2794 488 7 of of ADP taxlaw-2794 488 8 this this DET taxlaw-2794 488 9 phase phase NOUN taxlaw-2794 488 10 - - PUNCT taxlaw-2794 488 11 out out NOUN taxlaw-2794 488 12 , , PUNCT taxlaw-2794 488 13 there there PRON taxlaw-2794 488 14 is be VERB taxlaw-2794 488 15 no no DET taxlaw-2794 488 16 generally generally ADV taxlaw-2794 488 17 applicable applicable ADJ taxlaw-2794 488 18 higher high ADJ taxlaw-2794 488 19 end end NOUN taxlaw-2794 488 20 of of ADP taxlaw-2794 488 21 the the DET taxlaw-2794 488 22 phase phase NOUN taxlaw-2794 488 23 - - PUNCT taxlaw-2794 488 24 out out ADP taxlaw-2794 488 25 range range NOUN taxlaw-2794 488 26 . . PUNCT taxlaw-2794 488 27 ) ) PUNCT taxlaw-2794 489 1 the the DET taxlaw-2794 489 2 2009 2009 NUM taxlaw-2794 489 3 phase phase NOUN taxlaw-2794 489 4 - - PUNCT taxlaw-2794 489 5 out out ADP taxlaw-2794 489 6 range range NOUN taxlaw-2794 489 7 for for ADP taxlaw-2794 489 8 personal personal ADJ taxlaw-2794 489 9 exemptions exemption NOUN taxlaw-2794 489 10 was be AUX taxlaw-2794 489 11 $ $ SYM taxlaw-2794 489 12 250,000 250,000 NUM taxlaw-2794 489 13 to to PART taxlaw-2794 489 14 $ $ SYM taxlaw-2794 489 15 372,700 372,700 NUM taxlaw-2794 489 16 . . PUNCT taxlaw-2794 490 1 rev rev PROPN taxlaw-2794 490 2 . . PROPN taxlaw-2794 490 3 proc proc PROPN taxlaw-2794 490 4 . . PUNCT taxlaw-2794 491 1 2008 2008 NUM taxlaw-2794 491 2 - - SYM taxlaw-2794 491 3 66 66 NUM taxlaw-2794 491 4 , , PUNCT taxlaw-2794 491 5 § § PROPN taxlaw-2794 491 6 3.19(2 3.19(2 NUM taxlaw-2794 491 7 ) ) PUNCT taxlaw-2794 491 8 , , PUNCT taxlaw-2794 491 9 2008 2008 NUM taxlaw-2794 491 10 - - SYM taxlaw-2794 491 11 2 2 NUM taxlaw-2794 491 12 c.b c.b PROPN taxlaw-2794 491 13 . . PROPN taxlaw-2794 491 14 1107 1107 NUM taxlaw-2794 491 15 . . PUNCT taxlaw-2794 492 1 the the DET taxlaw-2794 492 2 2009 2009 NUM taxlaw-2794 492 3 phase phase NOUN taxlaw-2794 492 4 - - PUNCT taxlaw-2794 492 5 out out ADP taxlaw-2794 492 6 range range NOUN taxlaw-2794 492 7 for for ADP taxlaw-2794 492 8 eligibility eligibility NOUN taxlaw-2794 492 9 to to PART taxlaw-2794 492 10 make make VERB taxlaw-2794 492 11 deductible deductible ADJ taxlaw-2794 492 12 ira ira PROPN taxlaw-2794 492 13 contributions contribution NOUN taxlaw-2794 492 14 ( ( PUNCT taxlaw-2794 492 15 for for ADP taxlaw-2794 492 16 active active ADJ taxlaw-2794 492 17 participants participant NOUN taxlaw-2794 492 18 in in ADP taxlaw-2794 492 19 employment employment NOUN taxlaw-2794 492 20 - - PUNCT taxlaw-2794 492 21 based base VERB taxlaw-2794 492 22 retirement retirement NOUN taxlaw-2794 492 23 plans plan NOUN taxlaw-2794 492 24 ) ) PUNCT taxlaw-2794 492 25 was be AUX taxlaw-2794 492 26 $ $ SYM taxlaw-2794 492 27 89,000 89,000 NUM taxlaw-2794 492 28 to to PART taxlaw-2794 492 29 $ $ SYM taxlaw-2794 492 30 109,000 109,000 NUM taxlaw-2794 492 31 . . PUNCT taxlaw-2794 493 1 notice notice VERB taxlaw-2794 493 2 2008 2008 NUM taxlaw-2794 493 3 - - SYM taxlaw-2794 493 4 102 102 NUM taxlaw-2794 493 5 , , PUNCT taxlaw-2794 493 6 2008 2008 NUM taxlaw-2794 493 7 - - SYM taxlaw-2794 493 8 2 2 NUM taxlaw-2794 493 9 c.b c.b PROPN taxlaw-2794 493 10 . . PROPN taxlaw-2794 493 11 1106 1106 NUM taxlaw-2794 493 12 . . PUNCT taxlaw-2794 494 1 the the DET taxlaw-2794 494 2 2009 2009 NUM taxlaw-2794 494 3 phase phase NOUN taxlaw-2794 494 4 - - PUNCT taxlaw-2794 494 5 out out ADP taxlaw-2794 494 6 range range NOUN taxlaw-2794 494 7 for for ADP taxlaw-2794 494 8 the the DET taxlaw-2794 494 9 deductibility deductibility NOUN taxlaw-2794 494 10 of of ADP taxlaw-2794 494 11 interest interest NOUN taxlaw-2794 494 12 on on ADP taxlaw-2794 494 13 student student NOUN taxlaw-2794 494 14 loans loan NOUN taxlaw-2794 494 15 was be AUX taxlaw-2794 494 16 $ $ SYM taxlaw-2794 494 17 120,000 120,000 NUM taxlaw-2794 494 18 to to PART taxlaw-2794 494 19 $ $ SYM taxlaw-2794 494 20 150,000 150,000 NUM taxlaw-2794 494 21 . . PUNCT taxlaw-2794 495 1 rev rev PROPN taxlaw-2794 495 2 . . PROPN taxlaw-2794 495 3 proc proc PROPN taxlaw-2794 495 4 . . PUNCT taxlaw-2794 496 1 2008 2008 NUM taxlaw-2794 496 2 - - SYM taxlaw-2794 496 3 66 66 NUM taxlaw-2794 496 4 , , PUNCT taxlaw-2794 496 5 § § PROPN taxlaw-2794 496 6 3.23 3.23 NUM taxlaw-2794 496 7 , , PUNCT taxlaw-2794 496 8 2008 2008 NUM taxlaw-2794 496 9 - - SYM taxlaw-2794 496 10 2 2 NUM taxlaw-2794 496 11 c.b c.b PROPN taxlaw-2794 496 12 . . PROPN taxlaw-2794 496 13 1107 1107 NUM taxlaw-2794 496 14 . . PUNCT taxlaw-2794 497 1 for for SCONJ taxlaw-2794 497 2 eligibility eligibility NOUN taxlaw-2794 497 3 to to PART taxlaw-2794 497 4 make make VERB taxlaw-2794 497 5 contributions contribution NOUN taxlaw-2794 497 6 to to ADP taxlaw-2794 497 7 roth roth PROPN taxlaw-2794 497 8 iras ira NOUN taxlaw-2794 497 9 , , PUNCT taxlaw-2794 497 10 the the DET taxlaw-2794 497 11 2009 2009 NUM taxlaw-2794 497 12 phase phase NOUN taxlaw-2794 497 13 - - PUNCT taxlaw-2794 497 14 out out ADP taxlaw-2794 497 15 range range NOUN taxlaw-2794 497 16 was be AUX taxlaw-2794 497 17 $ $ SYM taxlaw-2794 497 18 166,000 166,000 NUM taxlaw-2794 497 19 to to PART taxlaw-2794 497 20 $ $ SYM taxlaw-2794 497 21 188,000 188,000 NUM taxlaw-2794 497 22 . . PUNCT taxlaw-2794 498 1 notice notice VERB taxlaw-2794 498 2 2008 2008 NUM taxlaw-2794 498 3 - - SYM taxlaw-2794 498 4 102 102 NUM taxlaw-2794 498 5 , , PUNCT taxlaw-2794 498 6 2008 2008 NUM taxlaw-2794 498 7 - - SYM taxlaw-2794 498 8 2 2 NUM taxlaw-2794 498 9 c.b c.b PROPN taxlaw-2794 498 10 . . PROPN taxlaw-2794 498 11 1106 1106 NUM taxlaw-2794 498 12 . . PUNCT taxlaw-2794 499 1 83 83 NUM taxlaw-2794 499 2 . . X taxlaw-2794 499 3 toder toder NOUN taxlaw-2794 499 4 , , PUNCT taxlaw-2794 499 5 supra supra PROPN taxlaw-2794 499 6 note note NOUN taxlaw-2794 499 7 4 4 NUM taxlaw-2794 499 8 , , PUNCT taxlaw-2794 499 9 at at ADP taxlaw-2794 499 10 759 759 NUM taxlaw-2794 499 11 . . PUNCT taxlaw-2794 500 1 110 110 NUM taxlaw-2794 500 2 columbia columbia PROPN taxlaw-2794 500 3 journal journal PROPN taxlaw-2794 500 4 of of ADP taxlaw-2794 500 5 tax tax NOUN taxlaw-2794 500 6 law law NOUN taxlaw-2794 500 7 [ [ X taxlaw-2794 500 8 vol vol NOUN taxlaw-2794 500 9 . . PUNCT taxlaw-2794 501 1 1:91 1:91 NUM taxlaw-2794 501 2 individual individual ADJ taxlaw-2794 501 3 returns return NOUN taxlaw-2794 501 4 were be AUX taxlaw-2794 501 5 prepared prepare VERB taxlaw-2794 501 6 on on ADP taxlaw-2794 501 7 computers.84 computers.84 PROPN taxlaw-2794 501 8 the the DET taxlaw-2794 501 9 growing grow VERB taxlaw-2794 501 10 use use NOUN taxlaw-2794 501 11 of of ADP taxlaw-2794 501 12 return return NOUN taxlaw-2794 501 13 preparation preparation NOUN taxlaw-2794 501 14 software software NOUN taxlaw-2794 501 15 does do AUX taxlaw-2794 501 16 not not PART taxlaw-2794 501 17 lead lead VERB taxlaw-2794 501 18 inexorably inexorably ADV taxlaw-2794 501 19 to to ADP taxlaw-2794 501 20 the the DET taxlaw-2794 501 21 proliferation proliferation NOUN taxlaw-2794 501 22 of of ADP taxlaw-2794 501 23 phase phase NOUN taxlaw-2794 501 24 - - PUNCT taxlaw-2794 501 25 outs out NOUN taxlaw-2794 501 26 . . PUNCT taxlaw-2794 502 1 congress congress PROPN taxlaw-2794 502 2 might might AUX taxlaw-2794 502 3 choose choose VERB taxlaw-2794 502 4 to to PART taxlaw-2794 502 5 resist resist VERB taxlaw-2794 502 6 the the DET taxlaw-2794 502 7 phase phase NOUN taxlaw-2794 502 8 - - PUNCT taxlaw-2794 502 9 out out NOUN taxlaw-2794 502 10 impulse impulse NOUN taxlaw-2794 502 11 despite despite SCONJ taxlaw-2794 502 12 the the DET taxlaw-2794 502 13 removal removal NOUN taxlaw-2794 502 14 of of ADP taxlaw-2794 502 15 the the DET taxlaw-2794 502 16 complexity complexity NOUN taxlaw-2794 502 17 constraint constraint NOUN taxlaw-2794 502 18 . . PUNCT taxlaw-2794 503 1 the the DET taxlaw-2794 503 2 2001 2001 NUM taxlaw-2794 503 3 semi semi NOUN taxlaw-2794 503 4 - - NOUN taxlaw-2794 503 5 repeal repeal NOUN taxlaw-2794 503 6 of of ADP taxlaw-2794 503 7 the the DET taxlaw-2794 503 8 limitation limitation NOUN taxlaw-2794 503 9 on on ADP taxlaw-2794 503 10 itemized itemize VERB taxlaw-2794 503 11 deductions deduction NOUN taxlaw-2794 503 12 and and CCONJ taxlaw-2794 503 13 of of ADP taxlaw-2794 503 14 the the DET taxlaw-2794 503 15 phase phase NOUN taxlaw-2794 503 16 - - PUNCT taxlaw-2794 503 17 out out NOUN taxlaw-2794 503 18 of of ADP taxlaw-2794 503 19 personal personal ADJ taxlaw-2794 503 20 exemptions exemption NOUN taxlaw-2794 503 21 — — PUNCT taxlaw-2794 503 22 fully fully ADV taxlaw-2794 503 23 effective effective ADJ taxlaw-2794 503 24 only only ADV taxlaw-2794 503 25 for for ADP taxlaw-2794 503 26 the the DET taxlaw-2794 503 27 single single ADJ taxlaw-2794 503 28 year year NOUN taxlaw-2794 503 29 of of ADP taxlaw-2794 503 30 201085 201085 NUM taxlaw-2794 503 31 — — PUNCT taxlaw-2794 503 32 provides provide VERB taxlaw-2794 503 33 evidence evidence NOUN taxlaw-2794 503 34 of of ADP taxlaw-2794 503 35 at at ADP taxlaw-2794 503 36 least least ADJ taxlaw-2794 503 37 a a DET taxlaw-2794 503 38 limited limited ADJ taxlaw-2794 503 39 legislative legislative ADJ taxlaw-2794 503 40 ability ability NOUN taxlaw-2794 503 41 to to PART taxlaw-2794 503 42 resist resist VERB taxlaw-2794 503 43 . . PUNCT taxlaw-2794 504 1 in in ADP taxlaw-2794 504 2 deciding decide VERB taxlaw-2794 504 3 whether whether SCONJ taxlaw-2794 504 4 to to PART taxlaw-2794 504 5 resist resist VERB taxlaw-2794 504 6 , , PUNCT taxlaw-2794 504 7 congress congress PROPN taxlaw-2794 504 8 should should AUX taxlaw-2794 504 9 ask ask VERB taxlaw-2794 504 10 with with ADP taxlaw-2794 504 11 respect respect NOUN taxlaw-2794 504 12 to to ADP taxlaw-2794 504 13 phase phase NOUN taxlaw-2794 504 14 - - PUNCT taxlaw-2794 504 15 outs out NOUN taxlaw-2794 504 16 the the DET taxlaw-2794 504 17 same same ADJ taxlaw-2794 504 18 sort sort NOUN taxlaw-2794 504 19 of of ADP taxlaw-2794 504 20 questions question NOUN taxlaw-2794 504 21 it it PRON taxlaw-2794 504 22 should should AUX taxlaw-2794 504 23 ask ask VERB taxlaw-2794 504 24 with with ADP taxlaw-2794 504 25 respect respect NOUN taxlaw-2794 504 26 to to ADP taxlaw-2794 504 27 the the DET taxlaw-2794 504 28 amt amt PROPN taxlaw-2794 504 29 . . PUNCT taxlaw-2794 505 1 in in ADP taxlaw-2794 505 2 a a DET taxlaw-2794 505 3 world world NOUN taxlaw-2794 505 4 in in ADP taxlaw-2794 505 5 which which PRON taxlaw-2794 505 6 tax tax NOUN taxlaw-2794 505 7 return return NOUN taxlaw-2794 505 8 computational computational ADJ taxlaw-2794 505 9 complexity complexity NOUN taxlaw-2794 505 10 is be AUX taxlaw-2794 505 11 no no ADV taxlaw-2794 505 12 longer long ADV taxlaw-2794 505 13 an an DET taxlaw-2794 505 14 issue issue NOUN taxlaw-2794 505 15 , , PUNCT taxlaw-2794 505 16 is be AUX taxlaw-2794 505 17 it it PRON taxlaw-2794 505 18 nevertheless nevertheless ADV taxlaw-2794 505 19 important important ADJ taxlaw-2794 505 20 to to PART taxlaw-2794 505 21 repeal repeal VERB taxlaw-2794 505 22 many many ADJ taxlaw-2794 505 23 , , PUNCT taxlaw-2794 505 24 most most ADJ taxlaw-2794 505 25 , , PUNCT taxlaw-2794 505 26 or or CCONJ taxlaw-2794 505 27 all all DET taxlaw-2794 505 28 phase phase NOUN taxlaw-2794 505 29 - - PUNCT taxlaw-2794 505 30 outs out NOUN taxlaw-2794 505 31 ? ? PUNCT taxlaw-2794 506 1 what what PRON taxlaw-2794 506 2 , , PUNCT taxlaw-2794 506 3 if if SCONJ taxlaw-2794 506 4 anything anything PRON taxlaw-2794 506 5 , , PUNCT taxlaw-2794 506 6 is be AUX taxlaw-2794 506 7 objectionable objectionable ADJ taxlaw-2794 506 8 about about ADP taxlaw-2794 506 9 phase phase NOUN taxlaw-2794 506 10 - - PUNCT taxlaw-2794 506 11 outs out NOUN taxlaw-2794 506 12 if if SCONJ taxlaw-2794 506 13 computers computer NOUN taxlaw-2794 506 14 are be AUX taxlaw-2794 506 15 able able ADJ taxlaw-2794 506 16 and and CCONJ taxlaw-2794 506 17 willing willing ADJ taxlaw-2794 506 18 to to PART taxlaw-2794 506 19 do do VERB taxlaw-2794 506 20 all all DET taxlaw-2794 506 21 the the DET taxlaw-2794 506 22 number number NOUN taxlaw-2794 506 23 crunching crunch VERB taxlaw-2794 506 24 ? ? PUNCT taxlaw-2794 507 1 the the DET taxlaw-2794 507 2 answers answer NOUN taxlaw-2794 507 3 are be AUX taxlaw-2794 507 4 basically basically ADV taxlaw-2794 507 5 the the DET taxlaw-2794 507 6 same same ADJ taxlaw-2794 507 7 as as ADP taxlaw-2794 507 8 the the DET taxlaw-2794 507 9 answers answer NOUN taxlaw-2794 507 10 to to ADP taxlaw-2794 507 11 the the DET taxlaw-2794 507 12 parallel parallel ADJ taxlaw-2794 507 13 questions question NOUN taxlaw-2794 507 14 concerning concern VERB taxlaw-2794 507 15 the the DET taxlaw-2794 507 16 amt amt PROPN taxlaw-2794 507 17 . . PUNCT taxlaw-2794 508 1 like like ADP taxlaw-2794 508 2 the the DET taxlaw-2794 508 3 amt amt PROPN taxlaw-2794 508 4 , , PUNCT taxlaw-2794 508 5 phase phase NOUN taxlaw-2794 508 6 - - PUNCT taxlaw-2794 508 7 outs out NOUN taxlaw-2794 508 8 turn turn VERB taxlaw-2794 508 9 the the DET taxlaw-2794 508 10 income income NOUN taxlaw-2794 508 11 tax tax NOUN taxlaw-2794 508 12 into into ADP taxlaw-2794 508 13 a a DET taxlaw-2794 508 14 black black ADJ taxlaw-2794 508 15 box box NOUN taxlaw-2794 508 16 , , PUNCT taxlaw-2794 508 17 imperiling imperil VERB taxlaw-2794 508 18 both both CCONJ taxlaw-2794 508 19 the the DET taxlaw-2794 508 20 political political ADJ taxlaw-2794 508 21 legitimacy legitimacy NOUN taxlaw-2794 508 22 of of ADP taxlaw-2794 508 23 the the DET taxlaw-2794 508 24 income income NOUN taxlaw-2794 508 25 tax tax NOUN taxlaw-2794 508 26 and and CCONJ taxlaw-2794 508 27 the the DET taxlaw-2794 508 28 ability ability NOUN taxlaw-2794 508 29 of of ADP taxlaw-2794 508 30 taxpayers taxpayer NOUN taxlaw-2794 508 31 to to PART taxlaw-2794 508 32 engage engage VERB taxlaw-2794 508 33 in in ADP taxlaw-2794 508 34 informed informed ADJ taxlaw-2794 508 35 tax tax NOUN taxlaw-2794 508 36 planning planning NOUN taxlaw-2794 508 37 . . PUNCT taxlaw-2794 509 1 if if SCONJ taxlaw-2794 509 2 phase phase NOUN taxlaw-2794 509 3 - - PUNCT taxlaw-2794 509 4 outs out NOUN taxlaw-2794 509 5 make make VERB taxlaw-2794 509 6 it it PRON taxlaw-2794 509 7 difficult difficult ADJ taxlaw-2794 509 8 or or CCONJ taxlaw-2794 509 9 impossible impossible ADJ taxlaw-2794 509 10 for for SCONJ taxlaw-2794 509 11 taxpayers taxpayer NOUN taxlaw-2794 509 12 to to PART taxlaw-2794 509 13 understand understand VERB taxlaw-2794 509 14 the the DET taxlaw-2794 509 15 process process NOUN taxlaw-2794 509 16 by by ADP taxlaw-2794 509 17 which which PRON taxlaw-2794 509 18 their their PRON taxlaw-2794 509 19 tax tax NOUN taxlaw-2794 509 20 liabilities liability NOUN taxlaw-2794 509 21 are be AUX taxlaw-2794 509 22 determined determine VERB taxlaw-2794 509 23 ( ( PUNCT taxlaw-2794 509 24 especially especially ADV taxlaw-2794 509 25 when when SCONJ taxlaw-2794 509 26 phase phase NOUN taxlaw-2794 509 27 - - PUNCT taxlaw-2794 509 28 out out ADP taxlaw-2794 509 29 confusion confusion NOUN taxlaw-2794 509 30 interacts interact VERB taxlaw-2794 509 31 with with ADP taxlaw-2794 509 32 amt amt PROPN taxlaw-2794 509 33 confusion confusion NOUN taxlaw-2794 509 34 ) ) PUNCT taxlaw-2794 509 35 , , PUNCT taxlaw-2794 509 36 taxpayers taxpayer NOUN taxlaw-2794 509 37 can can AUX taxlaw-2794 509 38 have have VERB taxlaw-2794 509 39 no no DET taxlaw-2794 509 40 confidence confidence NOUN taxlaw-2794 509 41 that that SCONJ taxlaw-2794 509 42 their their PRON taxlaw-2794 509 43 own own ADJ taxlaw-2794 509 44 tax tax NOUN taxlaw-2794 509 45 liabilities liability NOUN taxlaw-2794 509 46 and and CCONJ taxlaw-2794 509 47 the the DET taxlaw-2794 509 48 tax tax NOUN taxlaw-2794 509 49 liabilities liability NOUN taxlaw-2794 509 50 of of ADP taxlaw-2794 509 51 their their PRON taxlaw-2794 509 52 fellow fellow ADJ taxlaw-2794 509 53 citizens citizen NOUN taxlaw-2794 509 54 are be AUX taxlaw-2794 509 55 being be AUX taxlaw-2794 509 56 determined determine VERB taxlaw-2794 509 57 by by ADP taxlaw-2794 509 58 fair fair ADJ taxlaw-2794 509 59 rules rule NOUN taxlaw-2794 509 60 . . PUNCT taxlaw-2794 510 1 and and CCONJ taxlaw-2794 510 2 if if SCONJ taxlaw-2794 510 3 taxpayers taxpayer NOUN taxlaw-2794 510 4 do do AUX taxlaw-2794 510 5 not not PART taxlaw-2794 510 6 understand understand VERB taxlaw-2794 510 7 the the DET taxlaw-2794 510 8 phase phase NOUN taxlaw-2794 510 9 - - PUNCT taxlaw-2794 510 10 out out ADP taxlaw-2794 510 11 rules rule NOUN taxlaw-2794 510 12 — — PUNCT taxlaw-2794 510 13 both both CCONJ taxlaw-2794 510 14 the the DET taxlaw-2794 510 15 rules rule NOUN taxlaw-2794 510 16 in in ADP taxlaw-2794 510 17 the the DET taxlaw-2794 510 18 abstract abstract NOUN taxlaw-2794 510 19 , , PUNCT taxlaw-2794 510 20 and and CCONJ taxlaw-2794 510 21 how how SCONJ taxlaw-2794 510 22 the the DET taxlaw-2794 510 23 rules rule NOUN taxlaw-2794 510 24 apply apply VERB taxlaw-2794 510 25 in in ADP taxlaw-2794 510 26 their their PRON taxlaw-2794 510 27 particular particular ADJ taxlaw-2794 510 28 circumstances circumstance NOUN taxlaw-2794 510 29 — — PUNCT taxlaw-2794 510 30 their their PRON taxlaw-2794 510 31 tax tax NOUN taxlaw-2794 510 32 planning planning NOUN taxlaw-2794 510 33 ability ability NOUN taxlaw-2794 510 34 is be AUX taxlaw-2794 510 35 severely severely ADV taxlaw-2794 510 36 compromised compromise VERB taxlaw-2794 510 37 . . PUNCT taxlaw-2794 511 1 the the DET taxlaw-2794 511 2 tax tax NOUN taxlaw-2794 511 3 planning planning NOUN taxlaw-2794 511 4 problem problem NOUN taxlaw-2794 511 5 can can AUX taxlaw-2794 511 6 take take VERB taxlaw-2794 511 7 two two NUM taxlaw-2794 511 8 different different ADJ taxlaw-2794 511 9 forms form NOUN taxlaw-2794 511 10 . . PUNCT taxlaw-2794 512 1 a a DET taxlaw-2794 512 2 standard standard ADJ taxlaw-2794 512 3 critique critique NOUN taxlaw-2794 512 4 of of ADP taxlaw-2794 512 5 phase phase NOUN taxlaw-2794 512 6 - - PUNCT taxlaw-2794 512 7 outs out NOUN taxlaw-2794 512 8 is be AUX taxlaw-2794 512 9 that that SCONJ taxlaw-2794 512 10 they they PRON taxlaw-2794 512 11 impose impose VERB taxlaw-2794 512 12 hidden hide VERB taxlaw-2794 512 13 marginal marginal ADJ taxlaw-2794 512 14 tax tax NOUN taxlaw-2794 512 15 rate rate NOUN taxlaw-2794 512 16 increases increase NOUN taxlaw-2794 512 17 , , PUNCT taxlaw-2794 512 18 thereby thereby ADV taxlaw-2794 512 19 leading lead VERB taxlaw-2794 512 20 taxpayers taxpayer NOUN taxlaw-2794 512 21 to to PART taxlaw-2794 512 22 overestimate overestimate VERB taxlaw-2794 512 23 their their PRON taxlaw-2794 512 24 after after ADP taxlaw-2794 512 25 - - PUNCT taxlaw-2794 512 26 tax tax NOUN taxlaw-2794 512 27 returns return NOUN taxlaw-2794 512 28 to to ADP taxlaw-2794 512 29 additional additional ADJ taxlaw-2794 512 30 labor labor NOUN taxlaw-2794 512 31 effort.86 effort.86 NOUN taxlaw-2794 512 32 spouses spouse NOUN taxlaw-2794 512 33 in in ADP taxlaw-2794 512 34 the the DET taxlaw-2794 512 35 phase phase NOUN taxlaw-2794 512 36 - - PUNCT taxlaw-2794 512 37 out out ADP taxlaw-2794 512 38 range range NOUN taxlaw-2794 512 39 of of ADP taxlaw-2794 512 40 the the DET taxlaw-2794 512 41 child child NOUN taxlaw-2794 512 42 tax tax NOUN taxlaw-2794 512 43 credit credit NOUN taxlaw-2794 512 44 , , PUNCT taxlaw-2794 512 45 for for ADP taxlaw-2794 512 46 example example NOUN taxlaw-2794 512 47 , , PUNCT taxlaw-2794 512 48 may may AUX taxlaw-2794 512 49 know know VERB taxlaw-2794 512 50 their their PRON taxlaw-2794 512 51 official official ADJ taxlaw-2794 512 52 marginal marginal ADJ taxlaw-2794 512 53 tax tax NOUN taxlaw-2794 512 54 rate rate NOUN taxlaw-2794 512 55 ( ( PUNCT taxlaw-2794 512 56 under under ADP taxlaw-2794 512 57 i.r.c i.r.c NOUN taxlaw-2794 512 58 . . PUNCT taxlaw-2794 513 1 § § PROPN taxlaw-2794 513 2 1 1 NUM taxlaw-2794 513 3 ) ) PUNCT taxlaw-2794 513 4 is be AUX taxlaw-2794 513 5 25 25 NUM taxlaw-2794 513 6 percent percent NOUN taxlaw-2794 513 7 , , PUNCT taxlaw-2794 513 8 and and CCONJ taxlaw-2794 513 9 so so ADV taxlaw-2794 513 10 may may AUX taxlaw-2794 513 11 assume assume VERB taxlaw-2794 513 12 that that SCONJ taxlaw-2794 513 13 their their PRON taxlaw-2794 513 14 after after ADP taxlaw-2794 513 15 - - PUNCT taxlaw-2794 513 16 federal federal ADJ taxlaw-2794 513 17 - - PUNCT taxlaw-2794 513 18 income income NOUN taxlaw-2794 513 19 - - PUNCT taxlaw-2794 513 20 tax tax NOUN taxlaw-2794 513 21 income income NOUN taxlaw-2794 513 22 from from ADP taxlaw-2794 513 23 earning earn VERB taxlaw-2794 513 24 an an DET taxlaw-2794 513 25 additional additional ADJ taxlaw-2794 513 26 $ $ SYM taxlaw-2794 513 27 1,000 1,000 NUM taxlaw-2794 513 28 will will AUX taxlaw-2794 513 29 be be AUX taxlaw-2794 513 30 $ $ SYM taxlaw-2794 513 31 750 750 NUM taxlaw-2794 513 32 — — PUNCT taxlaw-2794 513 33 not not PART taxlaw-2794 513 34 realizing realize VERB taxlaw-2794 513 35 that that SCONJ taxlaw-2794 513 36 the the DET taxlaw-2794 513 37 phase phase NOUN taxlaw-2794 513 38 - - PUNCT taxlaw-2794 513 39 out out NOUN taxlaw-2794 513 40 of of ADP taxlaw-2794 513 41 the the DET taxlaw-2794 513 42 child child NOUN taxlaw-2794 513 43 tax tax NOUN taxlaw-2794 513 44 credit credit NOUN taxlaw-2794 513 45 increases increase VERB taxlaw-2794 513 46 their their PRON taxlaw-2794 513 47 effective effective ADJ taxlaw-2794 513 48 marginal marginal ADJ taxlaw-2794 513 49 tax tax NOUN taxlaw-2794 513 50 rate rate NOUN taxlaw-2794 513 51 to to ADP taxlaw-2794 513 52 30 30 NUM taxlaw-2794 513 53 percent percent NOUN taxlaw-2794 513 54 and and CCONJ taxlaw-2794 513 55 decreases decrease VERB taxlaw-2794 513 56 the the DET taxlaw-2794 513 57 after after ADP taxlaw-2794 513 58 - - PUNCT taxlaw-2794 513 59 tax tax NOUN taxlaw-2794 513 60 benefit benefit NOUN taxlaw-2794 513 61 of of ADP taxlaw-2794 513 62 the the DET taxlaw-2794 513 63 additional additional ADJ taxlaw-2794 513 64 $ $ SYM taxlaw-2794 513 65 1,000 1,000 NUM taxlaw-2794 513 66 to to PART taxlaw-2794 513 67 $ $ SYM taxlaw-2794 513 68 700 700 NUM taxlaw-2794 513 69 . . PUNCT taxlaw-2794 514 1 this this DET taxlaw-2794 514 2 critique critique NOUN taxlaw-2794 514 3 takes take VERB taxlaw-2794 514 4 as as ADP taxlaw-2794 514 5 a a DET taxlaw-2794 514 6 given give VERB taxlaw-2794 514 7 the the DET taxlaw-2794 514 8 existence existence NOUN taxlaw-2794 514 9 of of ADP taxlaw-2794 514 10 the the DET taxlaw-2794 514 11 creditgenerating creditgenerating NOUN taxlaw-2794 514 12 activity activity NOUN taxlaw-2794 514 13 ( ( PUNCT taxlaw-2794 514 14 in in ADP taxlaw-2794 514 15 this this DET taxlaw-2794 514 16 case case NOUN taxlaw-2794 514 17 , , PUNCT taxlaw-2794 514 18 having have VERB taxlaw-2794 514 19 a a DET taxlaw-2794 514 20 “ " PUNCT taxlaw-2794 514 21 qualifying qualify VERB taxlaw-2794 514 22 child child NOUN taxlaw-2794 514 23 ” " PUNCT taxlaw-2794 514 24 for for ADP taxlaw-2794 514 25 purposes purpose NOUN taxlaw-2794 514 26 of of ADP taxlaw-2794 514 27 84 84 NUM taxlaw-2794 514 28 . . PUNCT taxlaw-2794 515 1 data datum NOUN taxlaw-2794 515 2 release release NOUN taxlaw-2794 515 3 , , PUNCT taxlaw-2794 515 4 supra supra PROPN taxlaw-2794 515 5 note note NOUN taxlaw-2794 515 6 8 8 NUM taxlaw-2794 515 7 , , PUNCT taxlaw-2794 515 8 at at ADP taxlaw-2794 515 9 131 131 NUM taxlaw-2794 515 10 . . NOUN taxlaw-2794 515 11 85 85 NUM taxlaw-2794 515 12 . . PUNCT taxlaw-2794 516 1 see see VERB taxlaw-2794 516 2 supra supra PROPN taxlaw-2794 516 3 notes note NOUN taxlaw-2794 516 4 71–73 71–73 NUM taxlaw-2794 516 5 and and CCONJ taxlaw-2794 516 6 accompanying accompany VERB taxlaw-2794 516 7 text text NOUN taxlaw-2794 516 8 . . PUNCT taxlaw-2794 517 1 86 86 NUM taxlaw-2794 517 2 . . PUNCT taxlaw-2794 518 1 see see VERB taxlaw-2794 518 2 , , PUNCT taxlaw-2794 518 3 e.g. e.g. ADV taxlaw-2794 518 4 , , PUNCT taxlaw-2794 518 5 staff staff NOUN taxlaw-2794 518 6 of of ADP taxlaw-2794 518 7 the the DET taxlaw-2794 518 8 joint joint ADJ taxlaw-2794 518 9 comm comm NOUN taxlaw-2794 518 10 . . PUNCT taxlaw-2794 519 1 on on ADP taxlaw-2794 519 2 taxation taxation NOUN taxlaw-2794 519 3 , , PUNCT taxlaw-2794 519 4 supra supra PROPN taxlaw-2794 519 5 note note NOUN taxlaw-2794 519 6 52 52 NUM taxlaw-2794 519 7 , , PUNCT taxlaw-2794 519 8 at at ADP taxlaw-2794 519 9 99 99 NUM taxlaw-2794 519 10 ; ; PUNCT taxlaw-2794 519 11 richard richard PROPN taxlaw-2794 519 12 schmalbeck schmalbeck PROPN taxlaw-2794 519 13 & & CCONJ taxlaw-2794 519 14 lawrence lawrence PROPN taxlaw-2794 519 15 zelenak zelenak PROPN taxlaw-2794 519 16 , , PUNCT taxlaw-2794 519 17 federal federal ADJ taxlaw-2794 519 18 income income NOUN taxlaw-2794 519 19 taxation taxation NOUN taxlaw-2794 519 20 39 39 NUM taxlaw-2794 519 21 ( ( PUNCT taxlaw-2794 519 22 2d 2d NUM taxlaw-2794 519 23 ed ed NOUN taxlaw-2794 519 24 . . PROPN taxlaw-2794 519 25 2007 2007 NUM taxlaw-2794 519 26 ) ) PUNCT taxlaw-2794 519 27 ; ; PUNCT taxlaw-2794 519 28 robert robert PROPN taxlaw-2794 519 29 j. j. PROPN taxlaw-2794 519 30 peroni peroni PROPN taxlaw-2794 519 31 , , PUNCT taxlaw-2794 519 32 reform reform NOUN taxlaw-2794 519 33 in in ADP taxlaw-2794 519 34 the the DET taxlaw-2794 519 35 use use NOUN taxlaw-2794 519 36 of of ADP taxlaw-2794 519 37 phase phase NOUN taxlaw-2794 519 38 - - PUNCT taxlaw-2794 519 39 outs out NOUN taxlaw-2794 519 40 and and CCONJ taxlaw-2794 519 41 floors floor NOUN taxlaw-2794 519 42 in in ADP taxlaw-2794 519 43 the the DET taxlaw-2794 519 44 individual individual ADJ taxlaw-2794 519 45 income income NOUN taxlaw-2794 519 46 tax tax NOUN taxlaw-2794 519 47 system system NOUN taxlaw-2794 519 48 , , PUNCT taxlaw-2794 519 49 91 91 NUM taxlaw-2794 519 50 tax tax NOUN taxlaw-2794 519 51 notes note NOUN taxlaw-2794 519 52 1415 1415 NUM taxlaw-2794 519 53 , , PUNCT taxlaw-2794 519 54 1431 1431 NUM taxlaw-2794 519 55 ( ( PUNCT taxlaw-2794 519 56 2001 2001 NUM taxlaw-2794 519 57 ) ) PUNCT taxlaw-2794 519 58 . . PUNCT taxlaw-2794 520 1 2010 2010 NUM taxlaw-2794 520 2 ] ] PUNCT taxlaw-2794 520 3 complex complex ADJ taxlaw-2794 520 4 tax tax NOUN taxlaw-2794 520 5 legislation legislation NOUN taxlaw-2794 520 6 in in ADP taxlaw-2794 520 7 the the DET taxlaw-2794 520 8 turbotax turbotax PROPN taxlaw-2794 520 9 era era NOUN taxlaw-2794 520 10 111 111 NUM taxlaw-2794 520 11 the the DET taxlaw-2794 520 12 child child NOUN taxlaw-2794 520 13 tax tax NOUN taxlaw-2794 520 14 credit credit NOUN taxlaw-2794 520 15 ) ) PUNCT taxlaw-2794 520 16 , , PUNCT taxlaw-2794 520 17 and and CCONJ taxlaw-2794 520 18 treats treat VERB taxlaw-2794 520 19 the the DET taxlaw-2794 520 20 production production NOUN taxlaw-2794 520 21 of of ADP taxlaw-2794 520 22 the the DET taxlaw-2794 520 23 additional additional ADJ taxlaw-2794 520 24 income income NOUN taxlaw-2794 520 25 as as ADP taxlaw-2794 520 26 the the DET taxlaw-2794 520 27 marginal marginal ADJ taxlaw-2794 520 28 activity activity NOUN taxlaw-2794 520 29 affected affect VERB taxlaw-2794 520 30 by by ADP taxlaw-2794 520 31 the the DET taxlaw-2794 520 32 phase phase NOUN taxlaw-2794 520 33 - - PUNCT taxlaw-2794 520 34 out out NOUN taxlaw-2794 520 35 . . PUNCT taxlaw-2794 521 1 although although SCONJ taxlaw-2794 521 2 the the DET taxlaw-2794 521 3 fact fact NOUN taxlaw-2794 521 4 is be AUX taxlaw-2794 521 5 much much ADV taxlaw-2794 521 6 less less ADV taxlaw-2794 521 7 commonly commonly ADV taxlaw-2794 521 8 noted note VERB taxlaw-2794 521 9 , , PUNCT taxlaw-2794 521 10 the the DET taxlaw-2794 521 11 planning planning NOUN taxlaw-2794 521 12 effects effect NOUN taxlaw-2794 521 13 of of ADP taxlaw-2794 521 14 a a DET taxlaw-2794 521 15 phase phase NOUN taxlaw-2794 521 16 - - PUNCT taxlaw-2794 521 17 out out NOUN taxlaw-2794 521 18 are be AUX taxlaw-2794 521 19 quite quite ADV taxlaw-2794 521 20 different different ADJ taxlaw-2794 521 21 — — PUNCT taxlaw-2794 521 22 but but CCONJ taxlaw-2794 521 23 no no PRON taxlaw-2794 521 24 less less ADV taxlaw-2794 521 25 objectionable objectionable ADJ taxlaw-2794 521 26 — — PUNCT taxlaw-2794 521 27 if if SCONJ taxlaw-2794 521 28 the the DET taxlaw-2794 521 29 amount amount NOUN taxlaw-2794 521 30 of of ADP taxlaw-2794 521 31 the the DET taxlaw-2794 521 32 taxpayer taxpayer NOUN taxlaw-2794 521 33 ’s ’s PART taxlaw-2794 521 34 pre pre ADJ taxlaw-2794 521 35 - - ADJ taxlaw-2794 521 36 tax tax ADJ taxlaw-2794 521 37 income income NOUN taxlaw-2794 521 38 is be AUX taxlaw-2794 521 39 taken take VERB taxlaw-2794 521 40 as as SCONJ taxlaw-2794 521 41 the the DET taxlaw-2794 521 42 given give VERB taxlaw-2794 521 43 and and CCONJ taxlaw-2794 521 44 the the DET taxlaw-2794 521 45 existence existence NOUN taxlaw-2794 521 46 ( ( PUNCT taxlaw-2794 521 47 or or CCONJ taxlaw-2794 521 48 dollar dollar NOUN taxlaw-2794 521 49 amount amount NOUN taxlaw-2794 521 50 ) ) PUNCT taxlaw-2794 521 51 of of ADP taxlaw-2794 521 52 the the DET taxlaw-2794 521 53 credit credit NOUN taxlaw-2794 521 54 - - PUNCT taxlaw-2794 521 55 generating generate VERB taxlaw-2794 521 56 activity activity NOUN taxlaw-2794 521 57 is be AUX taxlaw-2794 521 58 treated treat VERB taxlaw-2794 521 59 as as ADP taxlaw-2794 521 60 the the DET taxlaw-2794 521 61 tax tax NOUN taxlaw-2794 521 62 - - PUNCT taxlaw-2794 521 63 influenced influence VERB taxlaw-2794 521 64 decision decision NOUN taxlaw-2794 521 65 . . PUNCT taxlaw-2794 522 1 suppose suppose VERB taxlaw-2794 522 2 , , PUNCT taxlaw-2794 522 3 for for ADP taxlaw-2794 522 4 example example NOUN taxlaw-2794 522 5 , , PUNCT taxlaw-2794 522 6 spouses spouse NOUN taxlaw-2794 522 7 are be AUX taxlaw-2794 522 8 trying try VERB taxlaw-2794 522 9 to to PART taxlaw-2794 522 10 determine determine VERB taxlaw-2794 522 11 whether whether SCONJ taxlaw-2794 522 12 they they PRON taxlaw-2794 522 13 can can AUX taxlaw-2794 522 14 afford afford VERB taxlaw-2794 522 15 to to PART taxlaw-2794 522 16 send send VERB taxlaw-2794 522 17 their their PRON taxlaw-2794 522 18 child child NOUN taxlaw-2794 522 19 to to ADP taxlaw-2794 522 20 a a DET taxlaw-2794 522 21 private private ADJ taxlaw-2794 522 22 college college NOUN taxlaw-2794 522 23 . . PUNCT taxlaw-2794 523 1 they they PRON taxlaw-2794 523 2 rely rely VERB taxlaw-2794 523 3 on on ADP taxlaw-2794 523 4 the the DET taxlaw-2794 523 5 existence existence NOUN taxlaw-2794 523 6 of of ADP taxlaw-2794 523 7 the the DET taxlaw-2794 523 8 hope hope NOUN taxlaw-2794 523 9 scholarship scholarship NOUN taxlaw-2794 523 10 credit credit NOUN taxlaw-2794 523 11 in in ADP taxlaw-2794 523 12 their their PRON taxlaw-2794 523 13 analysis analysis NOUN taxlaw-2794 523 14 , , PUNCT taxlaw-2794 523 15 only only ADV taxlaw-2794 523 16 to to PART taxlaw-2794 523 17 discover discover VERB taxlaw-2794 523 18 — — PUNCT taxlaw-2794 523 19 too too ADV taxlaw-2794 523 20 late late ADJ taxlaw-2794 523 21 to to PART taxlaw-2794 523 22 be be AUX taxlaw-2794 523 23 used use VERB taxlaw-2794 523 24 in in ADP taxlaw-2794 523 25 their their PRON taxlaw-2794 523 26 decision decision NOUN taxlaw-2794 523 27 - - PUNCT taxlaw-2794 523 28 making make VERB taxlaw-2794 523 29 process process NOUN taxlaw-2794 523 30 — — PUNCT taxlaw-2794 523 31 that that SCONJ taxlaw-2794 523 32 they they PRON taxlaw-2794 523 33 are be AUX taxlaw-2794 523 34 entitled entitle VERB taxlaw-2794 523 35 to to ADP taxlaw-2794 523 36 a a DET taxlaw-2794 523 37 diminished diminished ADJ taxlaw-2794 523 38 credit credit NOUN taxlaw-2794 523 39 , , PUNCT taxlaw-2794 523 40 or or CCONJ taxlaw-2794 523 41 no no DET taxlaw-2794 523 42 credit credit NOUN taxlaw-2794 523 43 at at ADV taxlaw-2794 523 44 all all ADV taxlaw-2794 523 45 , , PUNCT taxlaw-2794 523 46 because because SCONJ taxlaw-2794 523 47 of of ADP taxlaw-2794 523 48 the the DET taxlaw-2794 523 49 phase phase NOUN taxlaw-2794 523 50 - - PUNCT taxlaw-2794 523 51 out out NOUN taxlaw-2794 523 52 . . PUNCT taxlaw-2794 524 1 in in ADP taxlaw-2794 524 2 this this DET taxlaw-2794 524 3 case case NOUN taxlaw-2794 524 4 , , PUNCT taxlaw-2794 524 5 the the DET taxlaw-2794 524 6 unfairness unfairness NOUN taxlaw-2794 524 7 of of ADP taxlaw-2794 524 8 the the DET taxlaw-2794 524 9 phase phase NOUN taxlaw-2794 524 10 - - PUNCT taxlaw-2794 524 11 out out ADP taxlaw-2794 524 12 provision provision NOUN taxlaw-2794 524 13 relates relate VERB taxlaw-2794 524 14 not not PART taxlaw-2794 524 15 to to ADP taxlaw-2794 524 16 a a DET taxlaw-2794 524 17 disguised disguise VERB taxlaw-2794 524 18 marginal marginal ADJ taxlaw-2794 524 19 tax tax NOUN taxlaw-2794 524 20 rate rate NOUN taxlaw-2794 524 21 increase increase NOUN taxlaw-2794 524 22 , , PUNCT taxlaw-2794 524 23 but but CCONJ taxlaw-2794 524 24 to to ADP taxlaw-2794 524 25 an an DET taxlaw-2794 524 26 illusory illusory ADJ taxlaw-2794 524 27 tax tax NOUN taxlaw-2794 524 28 incentive incentive NOUN taxlaw-2794 524 29 . . PUNCT taxlaw-2794 525 1 if if SCONJ taxlaw-2794 525 2 phase phase NOUN taxlaw-2794 525 3 - - PUNCT taxlaw-2794 525 4 outs out NOUN taxlaw-2794 525 5 further far ADV taxlaw-2794 525 6 sufficiently sufficiently ADV taxlaw-2794 525 7 important important ADJ taxlaw-2794 525 8 tax tax NOUN taxlaw-2794 525 9 policy policy NOUN taxlaw-2794 525 10 goals goal NOUN taxlaw-2794 525 11 , , PUNCT taxlaw-2794 525 12 they they PRON taxlaw-2794 525 13 might might AUX taxlaw-2794 525 14 constitute constitute VERB taxlaw-2794 525 15 good good ADJ taxlaw-2794 525 16 tax tax NOUN taxlaw-2794 525 17 policy policy NOUN taxlaw-2794 525 18 on on ADP taxlaw-2794 525 19 balance balance NOUN taxlaw-2794 525 20 , , PUNCT taxlaw-2794 525 21 despite despite SCONJ taxlaw-2794 525 22 their their PRON taxlaw-2794 525 23 unfortunate unfortunate ADJ taxlaw-2794 525 24 black black ADJ taxlaw-2794 525 25 box box NOUN taxlaw-2794 525 26 effects effect NOUN taxlaw-2794 525 27 . . PUNCT taxlaw-2794 526 1 in in ADP taxlaw-2794 526 2 that that DET taxlaw-2794 526 3 case case NOUN taxlaw-2794 526 4 , , PUNCT taxlaw-2794 526 5 the the DET taxlaw-2794 526 6 removal removal NOUN taxlaw-2794 526 7 of of ADP taxlaw-2794 526 8 the the DET taxlaw-2794 526 9 complexity complexity NOUN taxlaw-2794 526 10 constraint constraint NOUN taxlaw-2794 526 11 by by ADP taxlaw-2794 526 12 the the DET taxlaw-2794 526 13 growth growth NOUN taxlaw-2794 526 14 in in ADP taxlaw-2794 526 15 computer computer NOUN taxlaw-2794 526 16 - - PUNCT taxlaw-2794 526 17 assisted assist VERB taxlaw-2794 526 18 tax tax NOUN taxlaw-2794 526 19 return return NOUN taxlaw-2794 526 20 preparation preparation NOUN taxlaw-2794 526 21 would would AUX taxlaw-2794 526 22 be be AUX taxlaw-2794 526 23 a a DET taxlaw-2794 526 24 commendable commendable ADJ taxlaw-2794 526 25 development development NOUN taxlaw-2794 526 26 . . PUNCT taxlaw-2794 527 1 in in ADP taxlaw-2794 527 2 fact fact NOUN taxlaw-2794 527 3 , , PUNCT taxlaw-2794 527 4 however however ADV taxlaw-2794 527 5 , , PUNCT taxlaw-2794 527 6 the the DET taxlaw-2794 527 7 policy policy NOUN taxlaw-2794 527 8 arguments argument NOUN taxlaw-2794 527 9 in in ADP taxlaw-2794 527 10 favor favor NOUN taxlaw-2794 527 11 of of ADP taxlaw-2794 527 12 phase phase NOUN taxlaw-2794 527 13 - - PUNCT taxlaw-2794 527 14 outs out NOUN taxlaw-2794 527 15 are be AUX taxlaw-2794 527 16 weak weak ADJ taxlaw-2794 527 17 . . PUNCT taxlaw-2794 528 1 in in ADP taxlaw-2794 528 2 analyzing analyze VERB taxlaw-2794 528 3 the the DET taxlaw-2794 528 4 policy policy NOUN taxlaw-2794 528 5 merits merit NOUN taxlaw-2794 528 6 of of ADP taxlaw-2794 528 7 phase phase NOUN taxlaw-2794 528 8 - - PUNCT taxlaw-2794 528 9 outs out NOUN taxlaw-2794 528 10 , , PUNCT taxlaw-2794 528 11 the the DET taxlaw-2794 528 12 first first ADJ taxlaw-2794 528 13 step step NOUN taxlaw-2794 528 14 is be AUX taxlaw-2794 528 15 to to PART taxlaw-2794 528 16 distinguish distinguish VERB taxlaw-2794 528 17 between between ADP taxlaw-2794 528 18 two two NUM taxlaw-2794 528 19 different different ADJ taxlaw-2794 528 20 legislative legislative ADJ taxlaw-2794 528 21 motivations motivation NOUN taxlaw-2794 528 22 for for ADP taxlaw-2794 528 23 the the DET taxlaw-2794 528 24 enactment enactment NOUN taxlaw-2794 528 25 of of ADP taxlaw-2794 528 26 different different ADJ taxlaw-2794 528 27 phase phase NOUN taxlaw-2794 528 28 - - PUNCT taxlaw-2794 528 29 out out ADP taxlaw-2794 528 30 provisions provision NOUN taxlaw-2794 528 31 . . PUNCT taxlaw-2794 529 1 one one NUM taxlaw-2794 529 2 group group NOUN taxlaw-2794 529 3 of of ADP taxlaw-2794 529 4 phase phase NOUN taxlaw-2794 529 5 - - PUNCT taxlaw-2794 529 6 outs out NOUN taxlaw-2794 529 7 is be AUX taxlaw-2794 529 8 characterized characterize VERB taxlaw-2794 529 9 by by ADP taxlaw-2794 529 10 a a DET taxlaw-2794 529 11 cynical cynical ADJ taxlaw-2794 529 12 legislative legislative ADJ taxlaw-2794 529 13 purpose purpose NOUN taxlaw-2794 529 14 — — PUNCT taxlaw-2794 529 15 to to PART taxlaw-2794 529 16 impose impose VERB taxlaw-2794 529 17 hidden hide VERB taxlaw-2794 529 18 tax tax NOUN taxlaw-2794 529 19 rate rate NOUN taxlaw-2794 529 20 increases increase NOUN taxlaw-2794 529 21 on on ADP taxlaw-2794 529 22 large large ADJ taxlaw-2794 529 23 numbers number NOUN taxlaw-2794 529 24 of of ADP taxlaw-2794 529 25 taxpayers taxpayer NOUN taxlaw-2794 529 26 with with ADP taxlaw-2794 529 27 incomes income NOUN taxlaw-2794 529 28 at at ADP taxlaw-2794 529 29 or or CCONJ taxlaw-2794 529 30 above above ADP taxlaw-2794 529 31 the the DET taxlaw-2794 529 32 phase phase NOUN taxlaw-2794 529 33 - - PUNCT taxlaw-2794 529 34 out out ADP taxlaw-2794 529 35 ranges range NOUN taxlaw-2794 529 36 , , PUNCT taxlaw-2794 529 37 without without ADP taxlaw-2794 529 38 encountering encounter VERB taxlaw-2794 529 39 the the DET taxlaw-2794 529 40 political political ADJ taxlaw-2794 529 41 opposition opposition NOUN taxlaw-2794 529 42 that that PRON taxlaw-2794 529 43 would would AUX taxlaw-2794 529 44 arise arise VERB taxlaw-2794 529 45 in in ADP taxlaw-2794 529 46 response response NOUN taxlaw-2794 529 47 to to ADP taxlaw-2794 529 48 a a DET taxlaw-2794 529 49 straightforward straightforward ADJ taxlaw-2794 529 50 increase increase NOUN taxlaw-2794 529 51 in in ADP taxlaw-2794 529 52 tax tax NOUN taxlaw-2794 529 53 rates rate NOUN taxlaw-2794 529 54 . . PUNCT taxlaw-2794 530 1 the the DET taxlaw-2794 530 2 second second ADJ taxlaw-2794 530 3 group group NOUN taxlaw-2794 530 4 consists consist VERB taxlaw-2794 530 5 of of ADP taxlaw-2794 530 6 phaseouts phaseout NOUN taxlaw-2794 530 7 that that PRON taxlaw-2794 530 8 are be AUX taxlaw-2794 530 9 motivated motivate VERB taxlaw-2794 530 10 by by ADP taxlaw-2794 530 11 sincere sincere ADJ taxlaw-2794 530 12 ( ( PUNCT taxlaw-2794 530 13 albeit albeit ADV taxlaw-2794 530 14 generally generally ADV taxlaw-2794 530 15 misguided misguided ADJ taxlaw-2794 530 16 ) ) PUNCT taxlaw-2794 530 17 legislative legislative ADJ taxlaw-2794 530 18 concerns concern NOUN taxlaw-2794 530 19 about about ADP taxlaw-2794 530 20 limiting limit VERB taxlaw-2794 530 21 the the DET taxlaw-2794 530 22 cost cost NOUN taxlaw-2794 530 23 to to ADP taxlaw-2794 530 24 the the DET taxlaw-2794 530 25 fisc fisc NOUN taxlaw-2794 530 26 of of ADP taxlaw-2794 530 27 tax tax NOUN taxlaw-2794 530 28 expenditure expenditure NOUN taxlaw-2794 530 29 programs program NOUN taxlaw-2794 530 30 and and CCONJ taxlaw-2794 530 31 about about ADP taxlaw-2794 530 32 targeting target VERB taxlaw-2794 530 33 those those DET taxlaw-2794 530 34 programs program NOUN taxlaw-2794 530 35 to to PART taxlaw-2794 530 36 income income VERB taxlaw-2794 530 37 groups group NOUN taxlaw-2794 530 38 where where SCONJ taxlaw-2794 530 39 the the DET taxlaw-2794 530 40 need need NOUN taxlaw-2794 530 41 is be AUX taxlaw-2794 530 42 greatest great ADJ taxlaw-2794 530 43 . . PUNCT taxlaw-2794 531 1 only only ADV taxlaw-2794 531 2 two two NUM taxlaw-2794 531 3 phase phase NOUN taxlaw-2794 531 4 - - PUNCT taxlaw-2794 531 5 outs out NOUN taxlaw-2794 531 6 belong belong VERB taxlaw-2794 531 7 unambiguously unambiguously ADV taxlaw-2794 531 8 in in ADP taxlaw-2794 531 9 the the DET taxlaw-2794 531 10 first first ADJ taxlaw-2794 531 11 group group NOUN taxlaw-2794 531 12 — — PUNCT taxlaw-2794 531 13 the the DET taxlaw-2794 531 14 limitation limitation NOUN taxlaw-2794 531 15 on on ADP taxlaw-2794 531 16 itemized itemize VERB taxlaw-2794 531 17 deductions deduction NOUN taxlaw-2794 531 18 and and CCONJ taxlaw-2794 531 19 the the DET taxlaw-2794 531 20 phase phase NOUN taxlaw-2794 531 21 - - PUNCT taxlaw-2794 531 22 out out NOUN taxlaw-2794 531 23 of of ADP taxlaw-2794 531 24 personal personal ADJ taxlaw-2794 531 25 exemptions exemption NOUN taxlaw-2794 531 26 . . PUNCT taxlaw-2794 532 1 there there PRON taxlaw-2794 532 2 are be VERB taxlaw-2794 532 3 two two NUM taxlaw-2794 532 4 defining define VERB taxlaw-2794 532 5 features feature NOUN taxlaw-2794 532 6 of of ADP taxlaw-2794 532 7 phase phase NOUN taxlaw-2794 532 8 - - PUNCT taxlaw-2794 532 9 outs out NOUN taxlaw-2794 532 10 in in ADP taxlaw-2794 532 11 this this DET taxlaw-2794 532 12 category category NOUN taxlaw-2794 532 13 ; ; PUNCT taxlaw-2794 532 14 both both DET taxlaw-2794 532 15 features feature NOUN taxlaw-2794 532 16 must must AUX taxlaw-2794 532 17 exist exist VERB taxlaw-2794 532 18 for for ADP taxlaw-2794 532 19 a a DET taxlaw-2794 532 20 phase phase NOUN taxlaw-2794 532 21 - - PUNCT taxlaw-2794 532 22 out out NOUN taxlaw-2794 532 23 clearly clearly ADV taxlaw-2794 532 24 to to PART taxlaw-2794 532 25 fit fit VERB taxlaw-2794 532 26 the the DET taxlaw-2794 532 27 category category NOUN taxlaw-2794 532 28 . . PUNCT taxlaw-2794 533 1 first first ADV taxlaw-2794 533 2 , , PUNCT taxlaw-2794 533 3 a a DET taxlaw-2794 533 4 phase phase NOUN taxlaw-2794 533 5 - - PUNCT taxlaw-2794 533 6 out out NOUN taxlaw-2794 533 7 of of ADP taxlaw-2794 533 8 this this DET taxlaw-2794 533 9 sort sort NOUN taxlaw-2794 533 10 applies apply VERB taxlaw-2794 533 11 to to ADP taxlaw-2794 533 12 tax tax NOUN taxlaw-2794 533 13 benefits benefit NOUN taxlaw-2794 533 14 that that PRON taxlaw-2794 533 15 are be AUX taxlaw-2794 533 16 so so ADV taxlaw-2794 533 17 widely widely ADV taxlaw-2794 533 18 available available ADJ taxlaw-2794 533 19 ( ( PUNCT taxlaw-2794 533 20 but but CCONJ taxlaw-2794 533 21 for for ADP taxlaw-2794 533 22 the the DET taxlaw-2794 533 23 phase phase NOUN taxlaw-2794 533 24 - - PUNCT taxlaw-2794 533 25 out out NOUN taxlaw-2794 533 26 ) ) PUNCT taxlaw-2794 533 27 that that SCONJ taxlaw-2794 533 28 the the DET taxlaw-2794 533 29 effect effect NOUN taxlaw-2794 533 30 of of ADP taxlaw-2794 533 31 the the DET taxlaw-2794 533 32 phase phase NOUN taxlaw-2794 533 33 - - PUNCT taxlaw-2794 533 34 out out NOUN taxlaw-2794 533 35 closely closely ADV taxlaw-2794 533 36 approximates approximate VERB taxlaw-2794 533 37 an an DET taxlaw-2794 533 38 increase increase NOUN taxlaw-2794 533 39 in in ADP taxlaw-2794 533 40 the the DET taxlaw-2794 533 41 tax tax NOUN taxlaw-2794 533 42 rates rate NOUN taxlaw-2794 533 43 applicable applicable ADJ taxlaw-2794 533 44 to to ADP taxlaw-2794 533 45 all all DET taxlaw-2794 533 46 taxpayers taxpayer NOUN taxlaw-2794 533 47 with with ADP taxlaw-2794 533 48 incomes income NOUN taxlaw-2794 533 49 in in ADP taxlaw-2794 533 50 or or CCONJ taxlaw-2794 533 51 above above ADP taxlaw-2794 533 52 the the DET taxlaw-2794 533 53 phase phase NOUN taxlaw-2794 533 54 - - PUNCT taxlaw-2794 533 55 out out ADP taxlaw-2794 533 56 range range NOUN taxlaw-2794 533 57 . . PUNCT taxlaw-2794 534 1 this this PRON taxlaw-2794 534 2 is be AUX taxlaw-2794 534 3 true true ADJ taxlaw-2794 534 4 of of ADP taxlaw-2794 534 5 both both CCONJ taxlaw-2794 534 6 the the DET taxlaw-2794 534 7 limitation limitation NOUN taxlaw-2794 534 8 on on ADP taxlaw-2794 534 9 itemized itemize VERB taxlaw-2794 534 10 deductions87 deductions87 NOUN taxlaw-2794 534 11 and and CCONJ taxlaw-2794 534 12 the the DET taxlaw-2794 534 13 phase phase NOUN taxlaw-2794 534 14 - - PUNCT taxlaw-2794 534 15 out out NOUN taxlaw-2794 534 16 of of ADP taxlaw-2794 534 17 personal personal ADJ taxlaw-2794 534 18 exemptions.88 exemptions.88 PROPN taxlaw-2794 534 19 it it PRON taxlaw-2794 534 20 is be AUX taxlaw-2794 534 21 not not PART taxlaw-2794 534 22 true true ADJ taxlaw-2794 534 23 of of ADP taxlaw-2794 534 24 87 87 NUM taxlaw-2794 534 25 . . PUNCT taxlaw-2794 535 1 the the DET taxlaw-2794 535 2 vast vast ADJ taxlaw-2794 535 3 majority majority NOUN taxlaw-2794 535 4 of of ADP taxlaw-2794 535 5 taxpayers taxpayer NOUN taxlaw-2794 535 6 with with ADP taxlaw-2794 535 7 incomes income NOUN taxlaw-2794 535 8 at at ADP taxlaw-2794 535 9 or or CCONJ taxlaw-2794 535 10 above above ADP taxlaw-2794 535 11 the the DET taxlaw-2794 535 12 phase phase NOUN taxlaw-2794 535 13 - - PUNCT taxlaw-2794 535 14 out out ADP taxlaw-2794 535 15 range range NOUN taxlaw-2794 535 16 itemize itemize NOUN taxlaw-2794 535 17 deductions deduction NOUN taxlaw-2794 535 18 , , PUNCT taxlaw-2794 535 19 and and CCONJ taxlaw-2794 535 20 even even ADV taxlaw-2794 535 21 more more ADV taxlaw-2794 535 22 would would AUX taxlaw-2794 535 23 do do VERB taxlaw-2794 535 24 so so ADV taxlaw-2794 535 25 but but CCONJ taxlaw-2794 535 26 for for ADP taxlaw-2794 535 27 the the DET taxlaw-2794 535 28 limitation limitation NOUN taxlaw-2794 535 29 on on ADP taxlaw-2794 535 30 itemized itemize VERB taxlaw-2794 535 31 deductions deduction NOUN taxlaw-2794 535 32 . . PUNCT taxlaw-2794 536 1 see see VERB taxlaw-2794 536 2 generally generally ADV taxlaw-2794 536 3 reed reed PROPN taxlaw-2794 536 4 shuldiner shuldiner PROPN taxlaw-2794 536 5 & & CCONJ taxlaw-2794 536 6 david david PROPN taxlaw-2794 536 7 shakow shakow PROPN taxlaw-2794 536 8 , , PUNCT taxlaw-2794 536 9 lessons lesson NOUN taxlaw-2794 536 10 from from ADP taxlaw-2794 536 11 the the DET taxlaw-2794 536 12 limitation limitation NOUN taxlaw-2794 536 13 on on ADP taxlaw-2794 536 14 112 112 NUM taxlaw-2794 536 15 columbia columbia PROPN taxlaw-2794 536 16 journal journal NOUN taxlaw-2794 536 17 of of ADP taxlaw-2794 536 18 tax tax NOUN taxlaw-2794 536 19 law law NOUN taxlaw-2794 537 1 [ [ X taxlaw-2794 537 2 vol vol NOUN taxlaw-2794 537 3 . . PUNCT taxlaw-2794 538 1 1:91 1:91 NUM taxlaw-2794 538 2 most most ADV taxlaw-2794 538 3 other other ADJ taxlaw-2794 538 4 phase phase NOUN taxlaw-2794 538 5 - - PUNCT taxlaw-2794 538 6 out out ADP taxlaw-2794 538 7 provisions provision NOUN taxlaw-2794 538 8 . . PUNCT taxlaw-2794 539 1 for for ADP taxlaw-2794 539 2 example example NOUN taxlaw-2794 539 3 , , PUNCT taxlaw-2794 539 4 in in ADP taxlaw-2794 539 5 any any DET taxlaw-2794 539 6 given give VERB taxlaw-2794 539 7 year year NOUN taxlaw-2794 539 8 most most ADJ taxlaw-2794 539 9 taxpayers taxpayer NOUN taxlaw-2794 539 10 do do AUX taxlaw-2794 539 11 not not PART taxlaw-2794 539 12 incur incur VERB taxlaw-2794 539 13 child child NOUN taxlaw-2794 539 14 care care NOUN taxlaw-2794 539 15 expenses expense NOUN taxlaw-2794 539 16 , , PUNCT taxlaw-2794 539 17 incur incur VERB taxlaw-2794 539 18 higher high ADJ taxlaw-2794 539 19 education education NOUN taxlaw-2794 539 20 expenses expense NOUN taxlaw-2794 539 21 , , PUNCT taxlaw-2794 539 22 buy buy VERB taxlaw-2794 539 23 a a DET taxlaw-2794 539 24 home home NOUN taxlaw-2794 539 25 for for ADP taxlaw-2794 539 26 the the DET taxlaw-2794 539 27 first first ADJ taxlaw-2794 539 28 time time NOUN taxlaw-2794 539 29 , , PUNCT taxlaw-2794 539 30 pay pay VERB taxlaw-2794 539 31 interest interest NOUN taxlaw-2794 539 32 on on ADP taxlaw-2794 539 33 student student NOUN taxlaw-2794 539 34 loans loan NOUN taxlaw-2794 539 35 , , PUNCT taxlaw-2794 539 36 or or CCONJ taxlaw-2794 539 37 contribute contribute VERB taxlaw-2794 539 38 to to ADP taxlaw-2794 539 39 iras ira NOUN taxlaw-2794 539 40 . . PUNCT taxlaw-2794 540 1 the the DET taxlaw-2794 540 2 second second ADJ taxlaw-2794 540 3 defining define VERB taxlaw-2794 540 4 feature feature NOUN taxlaw-2794 540 5 of of ADP taxlaw-2794 540 6 a a DET taxlaw-2794 540 7 cynically cynically ADV taxlaw-2794 540 8 - - PUNCT taxlaw-2794 540 9 inspired inspire VERB taxlaw-2794 540 10 phase phase NOUN taxlaw-2794 540 11 - - PUNCT taxlaw-2794 540 12 out out NOUN taxlaw-2794 540 13 is be AUX taxlaw-2794 540 14 that that SCONJ taxlaw-2794 540 15 the the DET taxlaw-2794 540 16 existence existence NOUN taxlaw-2794 540 17 of of ADP taxlaw-2794 540 18 the the DET taxlaw-2794 540 19 tax tax NOUN taxlaw-2794 540 20 benefit benefit NOUN taxlaw-2794 540 21 subject subject ADJ taxlaw-2794 540 22 to to ADP taxlaw-2794 540 23 the the DET taxlaw-2794 540 24 phase phase NOUN taxlaw-2794 540 25 - - PUNCT taxlaw-2794 540 26 out out NOUN taxlaw-2794 540 27 predated predate VERB taxlaw-2794 540 28 the the DET taxlaw-2794 540 29 enactment enactment NOUN taxlaw-2794 540 30 of of ADP taxlaw-2794 540 31 the the DET taxlaw-2794 540 32 phase phase NOUN taxlaw-2794 540 33 - - PUNCT taxlaw-2794 540 34 out out NOUN taxlaw-2794 540 35 — — PUNCT taxlaw-2794 540 36 thus thus ADV taxlaw-2794 540 37 demonstrating demonstrate VERB taxlaw-2794 540 38 that that SCONJ taxlaw-2794 540 39 congress congress PROPN taxlaw-2794 540 40 did do AUX taxlaw-2794 540 41 not not PART taxlaw-2794 540 42 originally originally ADV taxlaw-2794 540 43 consider consider VERB taxlaw-2794 540 44 the the DET taxlaw-2794 540 45 phase phase NOUN taxlaw-2794 540 46 - - PUNCT taxlaw-2794 540 47 out out NOUN taxlaw-2794 540 48 an an DET taxlaw-2794 540 49 intrinsic intrinsic ADJ taxlaw-2794 540 50 part part NOUN taxlaw-2794 540 51 of of ADP taxlaw-2794 540 52 the the DET taxlaw-2794 540 53 design design NOUN taxlaw-2794 540 54 of of ADP taxlaw-2794 540 55 the the DET taxlaw-2794 540 56 tax tax NOUN taxlaw-2794 540 57 benefit benefit NOUN taxlaw-2794 540 58 . . PUNCT taxlaw-2794 541 1 itemized itemize VERB taxlaw-2794 541 2 deductions deduction NOUN taxlaw-2794 541 3 existed exist VERB taxlaw-2794 541 4 for for ADP taxlaw-2794 541 5 decades decade NOUN taxlaw-2794 541 6 before before ADP taxlaw-2794 541 7 the the DET taxlaw-2794 541 8 enactment enactment NOUN taxlaw-2794 541 9 of of ADP taxlaw-2794 541 10 the the DET taxlaw-2794 541 11 limitation limitation NOUN taxlaw-2794 541 12 on on ADP taxlaw-2794 541 13 itemized itemize VERB taxlaw-2794 541 14 deductions deduction NOUN taxlaw-2794 541 15 , , PUNCT taxlaw-2794 541 16 and and CCONJ taxlaw-2794 541 17 personal personal ADJ taxlaw-2794 541 18 exemptions exemption NOUN taxlaw-2794 541 19 were be AUX taxlaw-2794 541 20 in in ADP taxlaw-2794 541 21 the the DET taxlaw-2794 541 22 income income NOUN taxlaw-2794 541 23 tax tax NOUN taxlaw-2794 541 24 long long ADV taxlaw-2794 541 25 before before ADP taxlaw-2794 541 26 the the DET taxlaw-2794 541 27 introduction introduction NOUN taxlaw-2794 541 28 of of ADP taxlaw-2794 541 29 their their PRON taxlaw-2794 541 30 phase phase NOUN taxlaw-2794 541 31 - - PUNCT taxlaw-2794 541 32 out out NOUN taxlaw-2794 541 33 . . PUNCT taxlaw-2794 542 1 by by ADP taxlaw-2794 542 2 contrast contrast NOUN taxlaw-2794 542 3 , , PUNCT taxlaw-2794 542 4 most most ADJ taxlaw-2794 542 5 other other ADJ taxlaw-2794 542 6 phase phase NOUN taxlaw-2794 542 7 - - PUNCT taxlaw-2794 542 8 outs out NOUN taxlaw-2794 542 9 — — PUNCT taxlaw-2794 542 10 including include VERB taxlaw-2794 542 11 those those PRON taxlaw-2794 542 12 of of ADP taxlaw-2794 542 13 the the DET taxlaw-2794 542 14 child child NOUN taxlaw-2794 542 15 tax tax NOUN taxlaw-2794 542 16 credit credit NOUN taxlaw-2794 542 17 , , PUNCT taxlaw-2794 542 18 the the DET taxlaw-2794 542 19 hope hope NOUN taxlaw-2794 542 20 scholarship scholarship NOUN taxlaw-2794 542 21 and and CCONJ taxlaw-2794 542 22 lifetime lifetime NOUN taxlaw-2794 542 23 learning learn VERB taxlaw-2794 542 24 credits credit NOUN taxlaw-2794 542 25 , , PUNCT taxlaw-2794 542 26 the the DET taxlaw-2794 542 27 eitc eitc NOUN taxlaw-2794 542 28 , , PUNCT taxlaw-2794 542 29 the the DET taxlaw-2794 542 30 first first ADJ taxlaw-2794 542 31 - - PUNCT taxlaw-2794 542 32 time time NOUN taxlaw-2794 542 33 homebuyer homebuyer PROPN taxlaw-2794 542 34 ’s ’s PART taxlaw-2794 542 35 credit credit NOUN taxlaw-2794 542 36 , , PUNCT taxlaw-2794 542 37 the the DET taxlaw-2794 542 38 deduction deduction NOUN taxlaw-2794 542 39 for for ADP taxlaw-2794 542 40 interest interest NOUN taxlaw-2794 542 41 on on ADP taxlaw-2794 542 42 student student NOUN taxlaw-2794 542 43 loans loan NOUN taxlaw-2794 542 44 , , PUNCT taxlaw-2794 542 45 and and CCONJ taxlaw-2794 542 46 eligibility eligibility NOUN taxlaw-2794 542 47 to to PART taxlaw-2794 542 48 contribute contribute VERB taxlaw-2794 542 49 to to ADP taxlaw-2794 542 50 roth roth PROPN taxlaw-2794 542 51 iras ira NOUN taxlaw-2794 542 52 — — PUNCT taxlaw-2794 542 53 were be AUX taxlaw-2794 542 54 part part NOUN taxlaw-2794 542 55 of of ADP taxlaw-2794 542 56 the the DET taxlaw-2794 542 57 original original ADJ taxlaw-2794 542 58 enactments enactment NOUN taxlaw-2794 542 59 of of ADP taxlaw-2794 542 60 the the DET taxlaw-2794 542 61 tax tax NOUN taxlaw-2794 542 62 benefits benefit NOUN taxlaw-2794 542 63 to to PART taxlaw-2794 542 64 which which PRON taxlaw-2794 542 65 they they PRON taxlaw-2794 542 66 relate.89 relate.89 VERB taxlaw-2794 542 67 there there PRON taxlaw-2794 542 68 is be VERB taxlaw-2794 542 69 nothing nothing PRON taxlaw-2794 542 70 to to PART taxlaw-2794 542 71 be be AUX taxlaw-2794 542 72 said say VERB taxlaw-2794 542 73 in in ADP taxlaw-2794 542 74 defense defense NOUN taxlaw-2794 542 75 of of ADP taxlaw-2794 542 76 type type NOUN taxlaw-2794 542 77 - - PUNCT taxlaw-2794 542 78 one one NUM taxlaw-2794 542 79 ( ( PUNCT taxlaw-2794 542 80 cynical cynical ADJ taxlaw-2794 542 81 ) ) PUNCT taxlaw-2794 542 82 phaseout phaseout NOUN taxlaw-2794 542 83 provisions provision NOUN taxlaw-2794 542 84 . . PUNCT taxlaw-2794 543 1 they they PRON taxlaw-2794 543 2 produce produce VERB taxlaw-2794 543 3 complexity complexity NOUN taxlaw-2794 543 4 and and CCONJ taxlaw-2794 543 5 confusion confusion NOUN taxlaw-2794 543 6 , , PUNCT taxlaw-2794 543 7 and and CCONJ taxlaw-2794 543 8 they they PRON taxlaw-2794 543 9 are be AUX taxlaw-2794 543 10 motivated motivate VERB taxlaw-2794 543 11 by by ADP taxlaw-2794 543 12 a a DET taxlaw-2794 543 13 congressional congressional ADJ taxlaw-2794 543 14 intent intent NOUN taxlaw-2794 543 15 to to PART taxlaw-2794 543 16 deceive deceive VERB taxlaw-2794 543 17 . . PUNCT taxlaw-2794 544 1 if if SCONJ taxlaw-2794 544 2 one one PRON taxlaw-2794 544 3 takes take VERB taxlaw-2794 544 4 seriously seriously ADV taxlaw-2794 544 5 the the DET taxlaw-2794 544 6 2001 2001 NUM taxlaw-2794 544 7 semi semi NOUN taxlaw-2794 544 8 - - NOUN taxlaw-2794 544 9 repeal repeal NOUN taxlaw-2794 544 10 of of ADP taxlaw-2794 544 11 these these DET taxlaw-2794 544 12 provisions90 provisions90 NOUN taxlaw-2794 544 13 — — PUNCT taxlaw-2794 544 14 delayed delay VERB taxlaw-2794 544 15 , , PUNCT taxlaw-2794 544 16 phased phase VERB taxlaw-2794 544 17 in in ADP taxlaw-2794 544 18 , , PUNCT taxlaw-2794 544 19 and and CCONJ taxlaw-2794 544 20 temporary temporary ADJ taxlaw-2794 544 21 — — PUNCT taxlaw-2794 544 22 it it PRON taxlaw-2794 544 23 seems seem VERB taxlaw-2794 544 24 that that SCONJ taxlaw-2794 544 25 not not PART taxlaw-2794 544 26 even even ADV taxlaw-2794 544 27 congress congress PROPN taxlaw-2794 544 28 itself itself PRON taxlaw-2794 544 29 approves approve VERB taxlaw-2794 544 30 of of ADP taxlaw-2794 544 31 these these DET taxlaw-2794 544 32 phaseouts phaseout NOUN taxlaw-2794 544 33 . . PUNCT taxlaw-2794 545 1 according accord VERB taxlaw-2794 545 2 to to ADP taxlaw-2794 545 3 the the DET taxlaw-2794 545 4 staff staff NOUN taxlaw-2794 545 5 of of ADP taxlaw-2794 545 6 the the DET taxlaw-2794 545 7 joint joint ADJ taxlaw-2794 545 8 committee committee NOUN taxlaw-2794 545 9 on on ADP taxlaw-2794 545 10 taxation taxation NOUN taxlaw-2794 545 11 , , PUNCT taxlaw-2794 545 12 the the DET taxlaw-2794 545 13 2001 2001 NUM taxlaw-2794 545 14 congress congress PROPN taxlaw-2794 545 15 believed believe VERB taxlaw-2794 545 16 that that SCONJ taxlaw-2794 545 17 both both CCONJ taxlaw-2794 545 18 the the DET taxlaw-2794 545 19 limitation limitation NOUN taxlaw-2794 545 20 on on ADP taxlaw-2794 545 21 itemized itemize VERB taxlaw-2794 545 22 deductions deduction NOUN taxlaw-2794 545 23 and and CCONJ taxlaw-2794 545 24 the the DET taxlaw-2794 545 25 phase phase NOUN taxlaw-2794 545 26 - - PUNCT taxlaw-2794 545 27 out out NOUN taxlaw-2794 545 28 of of ADP taxlaw-2794 545 29 personal personal ADJ taxlaw-2794 545 30 exemptions exemption NOUN taxlaw-2794 545 31 were be AUX taxlaw-2794 545 32 “ " PUNCT taxlaw-2794 545 33 unnecessarily unnecessarily ADV taxlaw-2794 545 34 complex complex ADJ taxlaw-2794 545 35 way[s way[s NOUN taxlaw-2794 545 36 ] ] PUNCT taxlaw-2794 545 37 to to PART taxlaw-2794 545 38 impose impose VERB taxlaw-2794 545 39 taxes taxis NOUN taxlaw-2794 545 40 and and CCONJ taxlaw-2794 545 41 that that SCONJ taxlaw-2794 545 42 the the DET taxlaw-2794 545 43 ‘ ' PUNCT taxlaw-2794 545 44 hidden hidden ADJ taxlaw-2794 545 45 ’ ' PUNCT taxlaw-2794 545 46 way way NOUN taxlaw-2794 545 47 in in ADP taxlaw-2794 545 48 which which PRON taxlaw-2794 545 49 [ [ PUNCT taxlaw-2794 545 50 both both DET taxlaw-2794 545 51 provisions provision NOUN taxlaw-2794 545 52 ] ] PUNCT taxlaw-2794 545 53 raise raise VERB taxlaw-2794 545 54 [ [ X taxlaw-2794 545 55 ] ] X taxlaw-2794 545 56 marginal marginal ADJ taxlaw-2794 545 57 tax tax NOUN taxlaw-2794 545 58 rates rate NOUN taxlaw-2794 545 59 undermines undermine VERB taxlaw-2794 545 60 respect respect NOUN taxlaw-2794 545 61 for for ADP taxlaw-2794 545 62 the the DET taxlaw-2794 545 63 tax tax NOUN taxlaw-2794 545 64 laws law NOUN taxlaw-2794 545 65 . . PUNCT taxlaw-2794 546 1 ”91 ”91 NOUN taxlaw-2794 547 1 the the DET taxlaw-2794 547 2 bottom bottom ADJ taxlaw-2794 547 3 line line NOUN taxlaw-2794 547 4 on on ADP taxlaw-2794 547 5 type type NOUN taxlaw-2794 547 6 - - PUNCT taxlaw-2794 547 7 one one NUM taxlaw-2794 547 8 phase phase NOUN taxlaw-2794 547 9 - - PUNCT taxlaw-2794 547 10 outs out NOUN taxlaw-2794 547 11 is be AUX taxlaw-2794 547 12 clear clear ADJ taxlaw-2794 547 13 . . PUNCT taxlaw-2794 548 1 they they PRON taxlaw-2794 548 2 are be AUX taxlaw-2794 548 3 an an DET taxlaw-2794 548 4 unmitigated unmitigated ADJ taxlaw-2794 548 5 tax tax NOUN taxlaw-2794 548 6 policy policy NOUN taxlaw-2794 548 7 disaster disaster NOUN taxlaw-2794 548 8 , , PUNCT taxlaw-2794 548 9 with with ADP taxlaw-2794 548 10 no no DET taxlaw-2794 548 11 place place NOUN taxlaw-2794 548 12 in in ADP taxlaw-2794 548 13 a a DET taxlaw-2794 548 14 well well ADV taxlaw-2794 548 15 - - PUNCT taxlaw-2794 548 16 designed design VERB taxlaw-2794 548 17 tax tax NOUN taxlaw-2794 548 18 system system NOUN taxlaw-2794 548 19 . . PUNCT taxlaw-2794 549 1 as as ADP taxlaw-2794 549 2 a a DET taxlaw-2794 549 3 political political ADJ taxlaw-2794 549 4 matter matter NOUN taxlaw-2794 549 5 , , PUNCT taxlaw-2794 549 6 however however ADV taxlaw-2794 549 7 , , PUNCT taxlaw-2794 549 8 they they PRON taxlaw-2794 549 9 may may AUX taxlaw-2794 549 10 be be AUX taxlaw-2794 549 11 able able ADJ taxlaw-2794 549 12 to to PART taxlaw-2794 549 13 survive survive VERB taxlaw-2794 549 14 in in ADP taxlaw-2794 549 15 an an DET taxlaw-2794 549 16 environment environment NOUN taxlaw-2794 549 17 in in ADP taxlaw-2794 549 18 which which PRON taxlaw-2794 549 19 software software NOUN taxlaw-2794 549 20 has have AUX taxlaw-2794 549 21 eliminated eliminate VERB taxlaw-2794 549 22 the the DET taxlaw-2794 549 23 computational computational ADJ taxlaw-2794 549 24 complexity complexity NOUN taxlaw-2794 549 25 constraint constraint NOUN taxlaw-2794 549 26 . . PUNCT taxlaw-2794 550 1 the the DET taxlaw-2794 550 2 legislative legislative ADJ taxlaw-2794 550 3 motivation motivation NOUN taxlaw-2794 550 4 for for ADP taxlaw-2794 550 5 type type NOUN taxlaw-2794 550 6 - - PUNCT taxlaw-2794 550 7 two two NUM taxlaw-2794 550 8 phase phase NOUN taxlaw-2794 550 9 - - PUNCT taxlaw-2794 550 10 outs out NOUN taxlaw-2794 550 11 is be AUX taxlaw-2794 550 12 very very ADV taxlaw-2794 550 13 different different ADJ taxlaw-2794 550 14 . . PUNCT taxlaw-2794 551 1 when when SCONJ taxlaw-2794 551 2 congress congress PROPN taxlaw-2794 551 3 enacted enact VERB taxlaw-2794 551 4 the the DET taxlaw-2794 551 5 original original ADJ taxlaw-2794 551 6 eitc eitc NOUN taxlaw-2794 551 7 in in ADP taxlaw-2794 551 8 1975 1975 NUM taxlaw-2794 551 9 , , PUNCT taxlaw-2794 551 10 the the DET taxlaw-2794 551 11 inclusion inclusion NOUN taxlaw-2794 551 12 of of ADP taxlaw-2794 551 13 a a DET taxlaw-2794 551 14 phase phase NOUN taxlaw-2794 551 15 - - PUNCT taxlaw-2794 551 16 out out NOUN taxlaw-2794 551 17 was be AUX taxlaw-2794 551 18 undoubtedly undoubtedly ADV taxlaw-2794 551 19 driven drive VERB taxlaw-2794 551 20 by by ADP taxlaw-2794 551 21 a a DET taxlaw-2794 551 22 sincere sincere ADJ taxlaw-2794 551 23 desire desire NOUN taxlaw-2794 551 24 to to PART taxlaw-2794 551 25 limit limit VERB taxlaw-2794 551 26 the the DET taxlaw-2794 551 27 eitc eitc NOUN taxlaw-2794 551 28 ’s ’s NOUN taxlaw-2794 551 29 wage wage NOUN taxlaw-2794 551 30 subsidy subsidy NOUN taxlaw-2794 551 31 to to ADP taxlaw-2794 551 32 those those DET taxlaw-2794 551 33 families family NOUN taxlaw-2794 551 34 most most ADV taxlaw-2794 551 35 in in ADP taxlaw-2794 551 36 need need NOUN taxlaw-2794 551 37 of of ADP taxlaw-2794 551 38 assistance assistance NOUN taxlaw-2794 551 39 , , PUNCT taxlaw-2794 551 40 and and CCONJ taxlaw-2794 551 41 to to PART taxlaw-2794 551 42 control control VERB taxlaw-2794 551 43 the the DET taxlaw-2794 551 44 itemized itemize VERB taxlaw-2794 551 45 deductions deduction NOUN taxlaw-2794 551 46 , , PUNCT taxlaw-2794 551 47 93 93 NUM taxlaw-2794 551 48 tax tax NOUN taxlaw-2794 551 49 notes note NOUN taxlaw-2794 551 50 673 673 NUM taxlaw-2794 551 51 ( ( PUNCT taxlaw-2794 551 52 2001 2001 NUM taxlaw-2794 551 53 ) ) PUNCT taxlaw-2794 551 54 ( ( PUNCT taxlaw-2794 551 55 detailed detail VERB taxlaw-2794 551 56 empirical empirical ADJ taxlaw-2794 551 57 analysis analysis NOUN taxlaw-2794 551 58 of of ADP taxlaw-2794 551 59 taxpayers taxpayer NOUN taxlaw-2794 551 60 subject subject ADJ taxlaw-2794 551 61 to to ADP taxlaw-2794 551 62 the the DET taxlaw-2794 551 63 limitation limitation NOUN taxlaw-2794 551 64 on on ADP taxlaw-2794 551 65 itemized itemize VERB taxlaw-2794 551 66 deductions deduction NOUN taxlaw-2794 551 67 ) ) PUNCT taxlaw-2794 551 68 . . PUNCT taxlaw-2794 552 1 88 88 NUM taxlaw-2794 552 2 . . PUNCT taxlaw-2794 553 1 any any DET taxlaw-2794 553 2 taxpayer taxpayer NOUN taxlaw-2794 553 3 subject subject NOUN taxlaw-2794 553 4 to to ADP taxlaw-2794 553 5 the the DET taxlaw-2794 553 6 exemption exemption NOUN taxlaw-2794 553 7 would would AUX taxlaw-2794 553 8 be be AUX taxlaw-2794 553 9 able able ADJ taxlaw-2794 553 10 to to PART taxlaw-2794 553 11 claim claim VERB taxlaw-2794 553 12 at at ADV taxlaw-2794 553 13 least least ADV taxlaw-2794 553 14 one one NUM taxlaw-2794 553 15 personal personal ADJ taxlaw-2794 553 16 exemption exemption NOUN taxlaw-2794 553 17 — — PUNCT taxlaw-2794 553 18 for for ADP taxlaw-2794 553 19 herself herself PRON taxlaw-2794 553 20 or or CCONJ taxlaw-2794 553 21 himself himself PRON taxlaw-2794 553 22 — — PUNCT taxlaw-2794 553 23 but but CCONJ taxlaw-2794 553 24 for for ADP taxlaw-2794 553 25 the the DET taxlaw-2794 553 26 phase phase NOUN taxlaw-2794 553 27 - - PUNCT taxlaw-2794 553 28 out out NOUN taxlaw-2794 553 29 . . PUNCT taxlaw-2794 554 1 89 89 NUM taxlaw-2794 554 2 . . PUNCT taxlaw-2794 555 1 for for ADP taxlaw-2794 555 2 the the DET taxlaw-2794 555 3 histories history NOUN taxlaw-2794 555 4 of of ADP taxlaw-2794 555 5 these these DET taxlaw-2794 555 6 and and CCONJ taxlaw-2794 555 7 other other ADJ taxlaw-2794 555 8 phase phase NOUN taxlaw-2794 555 9 - - PUNCT taxlaw-2794 555 10 out out ADP taxlaw-2794 555 11 provisions provision NOUN taxlaw-2794 555 12 , , PUNCT taxlaw-2794 555 13 see see VERB taxlaw-2794 555 14 supra supra PROPN taxlaw-2794 555 15 notes note VERB taxlaw-2794 555 16 52–78 52–78 NUM taxlaw-2794 555 17 and and CCONJ taxlaw-2794 555 18 accompanying accompany VERB taxlaw-2794 555 19 text text NOUN taxlaw-2794 555 20 . . PUNCT taxlaw-2794 556 1 90 90 NUM taxlaw-2794 556 2 . . PUNCT taxlaw-2794 557 1 see see VERB taxlaw-2794 557 2 supra supra PROPN taxlaw-2794 557 3 notes note NOUN taxlaw-2794 557 4 71–73 71–73 NUM taxlaw-2794 557 5 and and CCONJ taxlaw-2794 557 6 accompanying accompany VERB taxlaw-2794 557 7 text text NOUN taxlaw-2794 557 8 . . PUNCT taxlaw-2794 558 1 91 91 NUM taxlaw-2794 558 2 . . PUNCT taxlaw-2794 559 1 staff staff NOUN taxlaw-2794 559 2 of of ADP taxlaw-2794 559 3 the the DET taxlaw-2794 559 4 joint joint ADJ taxlaw-2794 559 5 comm comm NOUN taxlaw-2794 559 6 . . PUNCT taxlaw-2794 560 1 on on ADP taxlaw-2794 560 2 taxation taxation NOUN taxlaw-2794 560 3 , , PUNCT taxlaw-2794 560 4 general general ADJ taxlaw-2794 560 5 explanation explanation NOUN taxlaw-2794 560 6 of of ADP taxlaw-2794 560 7 tax tax NOUN taxlaw-2794 560 8 legislation legislation NOUN taxlaw-2794 560 9 enacted enact VERB taxlaw-2794 560 10 in in ADP taxlaw-2794 560 11 the the DET taxlaw-2794 560 12 107th 107th ADJ taxlaw-2794 560 13 cong cong NOUN taxlaw-2794 560 14 . . PROPN taxlaw-2794 561 1 , , PUNCT taxlaw-2794 561 2 13 13 NUM taxlaw-2794 561 3 - - SYM taxlaw-2794 561 4 14 14 NUM taxlaw-2794 561 5 ( ( PUNCT taxlaw-2794 561 6 jcs-1 jcs-1 NOUN taxlaw-2794 561 7 - - SYM taxlaw-2794 561 8 03 03 NUM taxlaw-2794 561 9 ) ) PUNCT taxlaw-2794 561 10 ( ( PUNCT taxlaw-2794 561 11 2003 2003 NUM taxlaw-2794 561 12 ) ) PUNCT taxlaw-2794 561 13 . . PUNCT taxlaw-2794 562 1 2010 2010 NUM taxlaw-2794 562 2 ] ] PUNCT taxlaw-2794 562 3 complex complex ADJ taxlaw-2794 562 4 tax tax NOUN taxlaw-2794 562 5 legislation legislation NOUN taxlaw-2794 562 6 in in ADP taxlaw-2794 562 7 the the DET taxlaw-2794 562 8 turbotax turbotax NOUN taxlaw-2794 562 9 era era NOUN taxlaw-2794 562 10 113 113 NUM taxlaw-2794 562 11 overall overall ADJ taxlaw-2794 562 12 cost cost NOUN taxlaw-2794 562 13 of of ADP taxlaw-2794 562 14 the the DET taxlaw-2794 562 15 eitc eitc NOUN taxlaw-2794 563 1 program.92 program.92 ADV taxlaw-2794 563 2 similar similar ADJ taxlaw-2794 563 3 concerns concern NOUN taxlaw-2794 563 4 about about ADP taxlaw-2794 563 5 targeting target VERB taxlaw-2794 563 6 and and CCONJ taxlaw-2794 563 7 controlling control VERB taxlaw-2794 563 8 program program NOUN taxlaw-2794 563 9 costs cost NOUN taxlaw-2794 563 10 explain explain VERB taxlaw-2794 563 11 the the DET taxlaw-2794 563 12 inclusion inclusion NOUN taxlaw-2794 563 13 of of ADP taxlaw-2794 563 14 phase phase NOUN taxlaw-2794 563 15 - - PUNCT taxlaw-2794 563 16 outs out NOUN taxlaw-2794 563 17 in in ADP taxlaw-2794 563 18 the the DET taxlaw-2794 563 19 original original ADJ taxlaw-2794 563 20 enactments enactment NOUN taxlaw-2794 563 21 of of ADP taxlaw-2794 563 22 many many ADJ taxlaw-2794 563 23 other other ADJ taxlaw-2794 563 24 tax tax NOUN taxlaw-2794 563 25 benefits benefit NOUN taxlaw-2794 563 26 , , PUNCT taxlaw-2794 563 27 including include VERB taxlaw-2794 563 28 the the DET taxlaw-2794 563 29 child child NOUN taxlaw-2794 563 30 tax tax NOUN taxlaw-2794 563 31 credit credit NOUN taxlaw-2794 563 32 , , PUNCT taxlaw-2794 563 33 the the DET taxlaw-2794 563 34 hope hope NOUN taxlaw-2794 563 35 scholarship scholarship NOUN taxlaw-2794 563 36 and and CCONJ taxlaw-2794 563 37 lifetime lifetime NOUN taxlaw-2794 563 38 learning learn VERB taxlaw-2794 563 39 credits credit NOUN taxlaw-2794 563 40 , , PUNCT taxlaw-2794 563 41 the the DET taxlaw-2794 563 42 student student NOUN taxlaw-2794 563 43 loan loan NOUN taxlaw-2794 563 44 interest interest NOUN taxlaw-2794 563 45 deduction deduction NOUN taxlaw-2794 563 46 , , PUNCT taxlaw-2794 563 47 the the DET taxlaw-2794 563 48 first first ADJ taxlaw-2794 563 49 - - PUNCT taxlaw-2794 563 50 time time NOUN taxlaw-2794 563 51 homebuyer homebuyer PROPN taxlaw-2794 563 52 ’s ’s PART taxlaw-2794 563 53 credit credit NOUN taxlaw-2794 563 54 , , PUNCT taxlaw-2794 563 55 and and CCONJ taxlaw-2794 563 56 the the DET taxlaw-2794 563 57 recent recent ADJ taxlaw-2794 563 58 recovery recovery NOUN taxlaw-2794 563 59 rebates rebate NOUN taxlaw-2794 563 60 . . PUNCT taxlaw-2794 564 1 recognizing recognize VERB taxlaw-2794 564 2 the the DET taxlaw-2794 564 3 much much ADV taxlaw-2794 564 4 more more ADV taxlaw-2794 564 5 commendable commendable ADJ taxlaw-2794 564 6 motivation motivation NOUN taxlaw-2794 564 7 underlying underlie VERB taxlaw-2794 564 8 type type NOUN taxlaw-2794 564 9 - - PUNCT taxlaw-2794 564 10 two two NUM taxlaw-2794 564 11 phase phase NOUN taxlaw-2794 564 12 - - PUNCT taxlaw-2794 564 13 outs out NOUN taxlaw-2794 564 14 , , PUNCT taxlaw-2794 564 15 commentators commentator NOUN taxlaw-2794 564 16 who who PRON taxlaw-2794 564 17 call call VERB taxlaw-2794 564 18 for for ADP taxlaw-2794 564 19 immediate immediate ADJ taxlaw-2794 564 20 repeal repeal NOUN taxlaw-2794 564 21 of of ADP taxlaw-2794 564 22 typeone typeone NOUN taxlaw-2794 564 23 phase phase NOUN taxlaw-2794 564 24 - - PUNCT taxlaw-2794 564 25 outs out NOUN taxlaw-2794 564 26 are be AUX taxlaw-2794 564 27 generally generally ADV taxlaw-2794 564 28 more more ADV taxlaw-2794 564 29 accepting accepting NOUN taxlaw-2794 564 30 of of ADP taxlaw-2794 564 31 type type NOUN taxlaw-2794 564 32 - - PUNCT taxlaw-2794 564 33 two two NUM taxlaw-2794 564 34 phase phase NOUN taxlaw-2794 564 35 - - PUNCT taxlaw-2794 564 36 outs out NOUN taxlaw-2794 564 37 . . PUNCT taxlaw-2794 565 1 robert robert PROPN taxlaw-2794 565 2 j. j. PROPN taxlaw-2794 565 3 peroni peroni PROPN taxlaw-2794 565 4 , , PUNCT taxlaw-2794 565 5 for for ADP taxlaw-2794 565 6 example example NOUN taxlaw-2794 565 7 , , PUNCT taxlaw-2794 565 8 flatly flatly ADV taxlaw-2794 565 9 states state VERB taxlaw-2794 565 10 that that SCONJ taxlaw-2794 565 11 the the DET taxlaw-2794 565 12 limitation limitation NOUN taxlaw-2794 565 13 on on ADP taxlaw-2794 565 14 itemized itemize VERB taxlaw-2794 565 15 deductions deduction NOUN taxlaw-2794 565 16 and and CCONJ taxlaw-2794 565 17 the the DET taxlaw-2794 565 18 phase phase NOUN taxlaw-2794 565 19 - - PUNCT taxlaw-2794 565 20 out out NOUN taxlaw-2794 565 21 of of ADP taxlaw-2794 565 22 personal personal ADJ taxlaw-2794 565 23 exemptions exemption NOUN taxlaw-2794 565 24 “ " PUNCT taxlaw-2794 565 25 should should AUX taxlaw-2794 565 26 both both PRON taxlaw-2794 565 27 be be AUX taxlaw-2794 565 28 repealed repeal VERB taxlaw-2794 565 29 as as ADP taxlaw-2794 565 30 should should AUX taxlaw-2794 565 31 all all DET taxlaw-2794 565 32 other other ADJ taxlaw-2794 565 33 phase phase NOUN taxlaw-2794 565 34 - - PUNCT taxlaw-2794 565 35 out out ADP taxlaw-2794 565 36 provisions provision NOUN taxlaw-2794 565 37 that that PRON taxlaw-2794 565 38 are be AUX taxlaw-2794 565 39 designed design VERB taxlaw-2794 565 40 to to PART taxlaw-2794 565 41 increase increase VERB taxlaw-2794 565 42 the the DET taxlaw-2794 565 43 progressivity progressivity NOUN taxlaw-2794 565 44 of of ADP taxlaw-2794 565 45 the the DET taxlaw-2794 565 46 tax tax NOUN taxlaw-2794 565 47 system system NOUN taxlaw-2794 565 48 . . PUNCT taxlaw-2794 566 1 ”93 ”93 ADV taxlaw-2794 566 2 in in ADP taxlaw-2794 566 3 sharp sharp ADJ taxlaw-2794 566 4 contrast contrast NOUN taxlaw-2794 566 5 , , PUNCT taxlaw-2794 566 6 he he PRON taxlaw-2794 566 7 concludes conclude VERB taxlaw-2794 566 8 that that SCONJ taxlaw-2794 566 9 type type NOUN taxlaw-2794 566 10 - - PUNCT taxlaw-2794 566 11 two two NUM taxlaw-2794 566 12 phase phase NOUN taxlaw-2794 566 13 - - PUNCT taxlaw-2794 566 14 outs out NOUN taxlaw-2794 566 15 have have VERB taxlaw-2794 566 16 a a DET taxlaw-2794 566 17 legitimate legitimate ADJ taxlaw-2794 566 18 place place NOUN taxlaw-2794 566 19 in in ADP taxlaw-2794 566 20 the the DET taxlaw-2794 566 21 income income NOUN taxlaw-2794 566 22 tax tax NOUN taxlaw-2794 566 23 : : PUNCT taxlaw-2794 566 24 “ " PUNCT taxlaw-2794 566 25 the the DET taxlaw-2794 566 26 most most ADV taxlaw-2794 566 27 appropriate appropriate ADJ taxlaw-2794 566 28 use use NOUN taxlaw-2794 566 29 of of ADP taxlaw-2794 566 30 phase phase NOUN taxlaw-2794 566 31 - - PUNCT taxlaw-2794 566 32 out out NOUN taxlaw-2794 566 33 . . PUNCT taxlaw-2794 566 34 . . PUNCT taxlaw-2794 566 35 . . PUNCT taxlaw-2794 567 1 provisions provision NOUN taxlaw-2794 567 2 is be AUX taxlaw-2794 567 3 as as ADP taxlaw-2794 567 4 a a DET taxlaw-2794 567 5 means means NOUN taxlaw-2794 567 6 of of ADP taxlaw-2794 567 7 targeting target VERB taxlaw-2794 567 8 the the DET taxlaw-2794 567 9 tax tax NOUN taxlaw-2794 567 10 provision provision NOUN taxlaw-2794 567 11 in in ADP taxlaw-2794 567 12 question question NOUN taxlaw-2794 567 13 to to PART taxlaw-2794 567 14 reach reach VERB taxlaw-2794 567 15 a a DET taxlaw-2794 567 16 group group NOUN taxlaw-2794 567 17 of of ADP taxlaw-2794 567 18 taxpayers taxpayer NOUN taxlaw-2794 567 19 in in ADP taxlaw-2794 567 20 a a DET taxlaw-2794 567 21 specified specify VERB taxlaw-2794 567 22 income income NOUN taxlaw-2794 567 23 range range NOUN taxlaw-2794 567 24 . . PUNCT taxlaw-2794 568 1 ”94 ”94 NOUN taxlaw-2794 568 2 in in ADP taxlaw-2794 568 3 fact fact NOUN taxlaw-2794 568 4 , , PUNCT taxlaw-2794 568 5 however however ADV taxlaw-2794 568 6 , , PUNCT taxlaw-2794 568 7 the the DET taxlaw-2794 568 8 substantive substantive ADJ taxlaw-2794 568 9 case case NOUN taxlaw-2794 568 10 against against ADP taxlaw-2794 568 11 type type NOUN taxlaw-2794 568 12 - - PUNCT taxlaw-2794 568 13 two two NUM taxlaw-2794 568 14 phase phase NOUN taxlaw-2794 568 15 - - PUNCT taxlaw-2794 568 16 outs out NOUN taxlaw-2794 568 17 closely closely ADV taxlaw-2794 568 18 resembles resemble VERB taxlaw-2794 568 19 the the DET taxlaw-2794 568 20 substantive substantive ADJ taxlaw-2794 568 21 case case NOUN taxlaw-2794 568 22 against against ADP taxlaw-2794 568 23 type type NOUN taxlaw-2794 568 24 - - PUNCT taxlaw-2794 568 25 one one NUM taxlaw-2794 568 26 phase phase NOUN taxlaw-2794 568 27 - - PUNCT taxlaw-2794 568 28 outs out NOUN taxlaw-2794 568 29 . . PUNCT taxlaw-2794 569 1 despite despite SCONJ taxlaw-2794 569 2 legislative legislative ADJ taxlaw-2794 569 3 good good ADJ taxlaw-2794 569 4 intentions intention NOUN taxlaw-2794 569 5 , , PUNCT taxlaw-2794 569 6 a a DET taxlaw-2794 569 7 type type NOUN taxlaw-2794 569 8 - - PUNCT taxlaw-2794 569 9 two two NUM taxlaw-2794 569 10 phase phase NOUN taxlaw-2794 569 11 - - PUNCT taxlaw-2794 569 12 out out NOUN taxlaw-2794 569 13 produces produce VERB taxlaw-2794 569 14 the the DET taxlaw-2794 569 15 same same ADJ taxlaw-2794 569 16 deleterious deleterious ADJ taxlaw-2794 569 17 black black ADJ taxlaw-2794 569 18 box box NOUN taxlaw-2794 569 19 impacts impact NOUN taxlaw-2794 569 20 as as ADP taxlaw-2794 569 21 a a DET taxlaw-2794 569 22 cynically cynically ADV taxlaw-2794 569 23 motivated motivated ADJ taxlaw-2794 569 24 type type NOUN taxlaw-2794 569 25 - - PUNCT taxlaw-2794 569 26 one one NUM taxlaw-2794 569 27 phase phase NOUN taxlaw-2794 569 28 - - PUNCT taxlaw-2794 569 29 out out NOUN taxlaw-2794 569 30 . . PUNCT taxlaw-2794 570 1 but but CCONJ taxlaw-2794 570 2 does do AUX taxlaw-2794 570 3 not not PART taxlaw-2794 570 4 a a DET taxlaw-2794 570 5 type type NOUN taxlaw-2794 570 6 - - PUNCT taxlaw-2794 570 7 two two NUM taxlaw-2794 570 8 phase phase NOUN taxlaw-2794 570 9 - - PUNCT taxlaw-2794 570 10 out out NOUN taxlaw-2794 570 11 , , PUNCT taxlaw-2794 570 12 unlike unlike ADP taxlaw-2794 570 13 a a DET taxlaw-2794 570 14 type type NOUN taxlaw-2794 570 15 - - PUNCT taxlaw-2794 570 16 one one NUM taxlaw-2794 570 17 phase phase NOUN taxlaw-2794 570 18 - - PUNCT taxlaw-2794 570 19 out out NOUN taxlaw-2794 570 20 , , PUNCT taxlaw-2794 570 21 serve serve VERB taxlaw-2794 570 22 legitimate legitimate ADJ taxlaw-2794 570 23 targeting targeting NOUN taxlaw-2794 570 24 and and CCONJ taxlaw-2794 570 25 cost cost NOUN taxlaw-2794 570 26 control control NOUN taxlaw-2794 570 27 purposes purpose NOUN taxlaw-2794 570 28 ? ? PUNCT taxlaw-2794 571 1 it it PRON taxlaw-2794 571 2 does do VERB taxlaw-2794 571 3 not not PART taxlaw-2794 571 4 , , PUNCT taxlaw-2794 571 5 at at ADP taxlaw-2794 571 6 least least ADJ taxlaw-2794 571 7 on on ADP taxlaw-2794 571 8 the the DET taxlaw-2794 571 9 assumption assumption NOUN taxlaw-2794 571 10 that that SCONJ taxlaw-2794 571 11 congress congress PROPN taxlaw-2794 571 12 has have AUX taxlaw-2794 571 13 the the DET taxlaw-2794 571 14 option option NOUN taxlaw-2794 571 15 to to PART taxlaw-2794 571 16 modify modify VERB taxlaw-2794 571 17 the the DET taxlaw-2794 571 18 official official ADJ taxlaw-2794 571 19 tax tax NOUN taxlaw-2794 571 20 rate rate NOUN taxlaw-2794 571 21 schedule schedule NOUN taxlaw-2794 571 22 ( ( PUNCT taxlaw-2794 571 23 under under ADP taxlaw-2794 571 24 i.r.c i.r.c NOUN taxlaw-2794 571 25 . . PUNCT taxlaw-2794 572 1 § § PROPN taxlaw-2794 572 2 1 1 NUM taxlaw-2794 572 3 ) ) PUNCT taxlaw-2794 572 4 in in ADP taxlaw-2794 572 5 lieu lieu NOUN taxlaw-2794 572 6 of of ADP taxlaw-2794 572 7 phasing phase VERB taxlaw-2794 572 8 out out ADP taxlaw-2794 572 9 a a DET taxlaw-2794 572 10 newly newly ADV taxlaw-2794 572 11 - - PUNCT taxlaw-2794 572 12 enacted enact VERB taxlaw-2794 572 13 tax tax NOUN taxlaw-2794 572 14 benefit benefit NOUN taxlaw-2794 572 15 . . PUNCT taxlaw-2794 573 1 to to PART taxlaw-2794 573 2 illustrate illustrate VERB taxlaw-2794 573 3 , , PUNCT taxlaw-2794 573 4 suppose suppose VERB taxlaw-2794 573 5 the the DET taxlaw-2794 573 6 adoption adoption NOUN taxlaw-2794 573 7 credit credit NOUN taxlaw-2794 573 8 of of ADP taxlaw-2794 573 9 current current ADJ taxlaw-2794 573 10 law95 law95 PROPN taxlaw-2794 573 11 did do AUX taxlaw-2794 573 12 not not PART taxlaw-2794 573 13 exist exist VERB taxlaw-2794 573 14 , , PUNCT taxlaw-2794 573 15 and and CCONJ taxlaw-2794 573 16 that that SCONJ taxlaw-2794 573 17 congress congress PROPN taxlaw-2794 573 18 is be AUX taxlaw-2794 573 19 contemplating contemplate VERB taxlaw-2794 573 20 the the DET taxlaw-2794 573 21 creation creation NOUN taxlaw-2794 573 22 of of ADP taxlaw-2794 573 23 an an DET taxlaw-2794 573 24 adoption adoption NOUN taxlaw-2794 573 25 credit credit NOUN taxlaw-2794 573 26 . . PUNCT taxlaw-2794 574 1 congress congress PROPN taxlaw-2794 574 2 is be AUX taxlaw-2794 574 3 willing willing ADJ taxlaw-2794 574 4 to to PART taxlaw-2794 574 5 accept accept VERB taxlaw-2794 574 6 only only ADV taxlaw-2794 574 7 some some DET taxlaw-2794 574 8 specified specified ADJ taxlaw-2794 574 9 level level NOUN taxlaw-2794 574 10 of of ADP taxlaw-2794 574 11 revenue revenue NOUN taxlaw-2794 574 12 cost cost NOUN taxlaw-2794 574 13 with with ADP taxlaw-2794 574 14 respect respect NOUN taxlaw-2794 574 15 to to ADP taxlaw-2794 574 16 the the DET taxlaw-2794 574 17 credit credit NOUN taxlaw-2794 574 18 . . PUNCT taxlaw-2794 575 1 instead instead ADV taxlaw-2794 575 2 of of ADP taxlaw-2794 575 3 controlling control VERB taxlaw-2794 575 4 the the DET taxlaw-2794 575 5 cost cost NOUN taxlaw-2794 575 6 by by ADP taxlaw-2794 575 7 enacting enact VERB taxlaw-2794 575 8 the the DET taxlaw-2794 575 9 credit credit NOUN taxlaw-2794 575 10 with with ADP taxlaw-2794 575 11 a a DET taxlaw-2794 575 12 phase phase NOUN taxlaw-2794 575 13 - - PUNCT taxlaw-2794 575 14 out out NOUN taxlaw-2794 575 15 , , PUNCT taxlaw-2794 575 16 congress congress PROPN taxlaw-2794 575 17 could could AUX taxlaw-2794 575 18 enact enact VERB taxlaw-2794 575 19 the the DET taxlaw-2794 575 20 credit credit NOUN taxlaw-2794 575 21 without without ADP taxlaw-2794 575 22 a a DET taxlaw-2794 575 23 phase phase NOUN taxlaw-2794 575 24 - - PUNCT taxlaw-2794 575 25 out out NOUN taxlaw-2794 575 26 and and CCONJ taxlaw-2794 575 27 simultaneously simultaneously ADV taxlaw-2794 575 28 increase increase VERB taxlaw-2794 575 29 marginal marginal ADJ taxlaw-2794 575 30 tax tax NOUN taxlaw-2794 575 31 rates rate NOUN taxlaw-2794 575 32 under under ADP taxlaw-2794 575 33 i.r.c i.r.c NOUN taxlaw-2794 575 34 . . PUNCT taxlaw-2794 576 1 § § PROPN taxlaw-2794 576 2 1 1 NUM taxlaw-2794 576 3 ( ( PUNCT taxlaw-2794 576 4 presumably presumably ADV taxlaw-2794 576 5 focusing focus VERB taxlaw-2794 576 6 on on ADP taxlaw-2794 576 7 the the DET taxlaw-2794 576 8 marginal marginal ADJ taxlaw-2794 576 9 rates rate NOUN taxlaw-2794 576 10 applicable applicable ADJ taxlaw-2794 576 11 to to ADP taxlaw-2794 576 12 higher high ADJ taxlaw-2794 576 13 - - PUNCT taxlaw-2794 576 14 income income NOUN taxlaw-2794 576 15 taxpayers taxpayer NOUN taxlaw-2794 576 16 ) ) PUNCT taxlaw-2794 576 17 so so SCONJ taxlaw-2794 576 18 that that SCONJ taxlaw-2794 576 19 the the DET taxlaw-2794 576 20 net net ADJ taxlaw-2794 576 21 revenue revenue NOUN taxlaw-2794 576 22 cost cost NOUN taxlaw-2794 576 23 of of ADP taxlaw-2794 576 24 the the DET taxlaw-2794 576 25 credit credit NOUN taxlaw-2794 576 26 and and CCONJ taxlaw-2794 576 27 the the DET taxlaw-2794 576 28 increase increase NOUN taxlaw-2794 576 29 in in ADP taxlaw-2794 576 30 the the DET taxlaw-2794 576 31 official official ADJ taxlaw-2794 576 32 tax tax NOUN taxlaw-2794 576 33 rate rate NOUN taxlaw-2794 576 34 schedule schedule NOUN taxlaw-2794 576 35 equals equal VERB taxlaw-2794 576 36 the the DET taxlaw-2794 576 37 revenue revenue NOUN taxlaw-2794 576 38 cost cost NOUN taxlaw-2794 576 39 congress congress PROPN taxlaw-2794 576 40 would would AUX taxlaw-2794 576 41 have have AUX taxlaw-2794 576 42 been be AUX taxlaw-2794 576 43 willing willing ADJ taxlaw-2794 576 44 to to ADP taxlaw-2794 576 45 92 92 NUM taxlaw-2794 576 46 . . PUNCT taxlaw-2794 577 1 the the DET taxlaw-2794 577 2 committee committee NOUN taxlaw-2794 577 3 reports report NOUN taxlaw-2794 577 4 emphasized emphasize VERB taxlaw-2794 577 5 the the DET taxlaw-2794 577 6 congressional congressional ADJ taxlaw-2794 577 7 desire desire NOUN taxlaw-2794 577 8 to to PART taxlaw-2794 577 9 target target VERB taxlaw-2794 577 10 the the DET taxlaw-2794 577 11 credit credit NOUN taxlaw-2794 577 12 at at ADP taxlaw-2794 577 13 low low ADJ taxlaw-2794 577 14 - - PUNCT taxlaw-2794 577 15 income income NOUN taxlaw-2794 577 16 wage wage NOUN taxlaw-2794 577 17 earners earner NOUN taxlaw-2794 577 18 . . PUNCT taxlaw-2794 578 1 s. s. PROPN taxlaw-2794 578 2 rep rep PROPN taxlaw-2794 578 3 . . PROPN taxlaw-2794 579 1 no no INTJ taxlaw-2794 579 2 . . NOUN taxlaw-2794 580 1 94 94 NUM taxlaw-2794 580 2 - - SYM taxlaw-2794 580 3 36 36 NUM taxlaw-2794 580 4 , , PUNCT taxlaw-2794 580 5 at at ADP taxlaw-2794 580 6 33 33 NUM taxlaw-2794 580 7 ( ( PUNCT taxlaw-2794 580 8 1975 1975 NUM taxlaw-2794 580 9 ) ) PUNCT taxlaw-2794 580 10 , , PUNCT taxlaw-2794 580 11 reprinted reprint VERB taxlaw-2794 580 12 in in ADP taxlaw-2794 580 13 1975 1975 NUM taxlaw-2794 580 14 - - SYM taxlaw-2794 580 15 1 1 NUM taxlaw-2794 580 16 c.b c.b PROPN taxlaw-2794 580 17 . . PROPN taxlaw-2794 580 18 590 590 NUM taxlaw-2794 580 19 , , PUNCT taxlaw-2794 580 20 595 595 NUM taxlaw-2794 580 21 ; ; PUNCT taxlaw-2794 580 22 h.r h.r PROPN taxlaw-2794 580 23 . . PROPN taxlaw-2794 580 24 rep rep PROPN taxlaw-2794 580 25 . . PROPN taxlaw-2794 580 26 no no INTJ taxlaw-2794 580 27 . . NOUN taxlaw-2794 581 1 94 94 NUM taxlaw-2794 581 2 - - SYM taxlaw-2794 581 3 19 19 NUM taxlaw-2794 581 4 , , PUNCT taxlaw-2794 581 5 at at ADP taxlaw-2794 581 6 10 10 NUM taxlaw-2794 581 7 , , PUNCT taxlaw-2794 581 8 reprinted reprint VERB taxlaw-2794 581 9 in in ADP taxlaw-2794 581 10 1975 1975 NUM taxlaw-2794 581 11 - - SYM taxlaw-2794 581 12 1 1 NUM taxlaw-2794 581 13 c.b c.b PROPN taxlaw-2794 581 14 . . PROPN taxlaw-2794 581 15 569 569 NUM taxlaw-2794 581 16 , , PUNCT taxlaw-2794 581 17 573–74 573–74 NUM taxlaw-2794 581 18 . . PROPN taxlaw-2794 582 1 93 93 NUM taxlaw-2794 582 2 . . PUNCT taxlaw-2794 583 1 peroni peroni PROPN taxlaw-2794 583 2 , , PUNCT taxlaw-2794 583 3 supra supra PROPN taxlaw-2794 583 4 note note PROPN taxlaw-2794 583 5 86 86 NUM taxlaw-2794 583 6 , , PUNCT taxlaw-2794 583 7 at at ADP taxlaw-2794 583 8 1433 1433 NUM taxlaw-2794 583 9 . . PUNCT taxlaw-2794 584 1 94 94 NUM taxlaw-2794 584 2 . . PUNCT taxlaw-2794 585 1 i i PRON taxlaw-2794 585 2 d. d. PROPN taxlaw-2794 585 3 at at ADP taxlaw-2794 585 4 1434 1434 NUM taxlaw-2794 585 5 . . PUNCT taxlaw-2794 586 1 95 95 NUM taxlaw-2794 586 2 . . PUNCT taxlaw-2794 586 3 i.r.c i.r.c NOUN taxlaw-2794 586 4 . . PUNCT taxlaw-2794 587 1 § § PROPN taxlaw-2794 587 2 23 23 NUM taxlaw-2794 587 3 ( ( PUNCT taxlaw-2794 587 4 2009 2009 NUM taxlaw-2794 587 5 ) ) PUNCT taxlaw-2794 587 6 . . PUNCT taxlaw-2794 588 1 the the DET taxlaw-2794 588 2 credit credit NOUN taxlaw-2794 588 3 is be AUX taxlaw-2794 588 4 phased phase VERB taxlaw-2794 588 5 out out ADP taxlaw-2794 588 6 for for ADP taxlaw-2794 588 7 higher high ADJ taxlaw-2794 588 8 - - PUNCT taxlaw-2794 588 9 income income NOUN taxlaw-2794 588 10 taxpayers taxpayer NOUN taxlaw-2794 588 11 . . PUNCT taxlaw-2794 589 1 i.r.c i.r.c NOUN taxlaw-2794 589 2 . . PUNCT taxlaw-2794 590 1 § § PROPN taxlaw-2794 590 2 23(b)(2 23(b)(2 NUM taxlaw-2794 590 3 ) ) PUNCT taxlaw-2794 590 4 ( ( PUNCT taxlaw-2794 590 5 2009 2009 NUM taxlaw-2794 590 6 ) ) PUNCT taxlaw-2794 590 7 . . PUNCT taxlaw-2794 591 1 114 114 NUM taxlaw-2794 591 2 columbia columbia PROPN taxlaw-2794 591 3 journal journal PROPN taxlaw-2794 591 4 of of ADP taxlaw-2794 591 5 tax tax NOUN taxlaw-2794 591 6 law law NOUN taxlaw-2794 591 7 [ [ X taxlaw-2794 591 8 vol vol NOUN taxlaw-2794 591 9 . . PUNCT taxlaw-2794 592 1 1:91 1:91 NUM taxlaw-2794 592 2 accept accept VERB taxlaw-2794 592 3 in in ADP taxlaw-2794 592 4 the the DET taxlaw-2794 592 5 case case NOUN taxlaw-2794 592 6 of of ADP taxlaw-2794 592 7 a a DET taxlaw-2794 592 8 phased phase VERB taxlaw-2794 592 9 - - PUNCT taxlaw-2794 592 10 out out ADP taxlaw-2794 592 11 credit credit NOUN taxlaw-2794 592 12 . . PUNCT taxlaw-2794 593 1 this this DET taxlaw-2794 593 2 approach approach NOUN taxlaw-2794 593 3 avoids avoid VERB taxlaw-2794 593 4 the the DET taxlaw-2794 593 5 black black ADJ taxlaw-2794 593 6 box box PROPN taxlaw-2794 593 7 problems problem NOUN taxlaw-2794 593 8 inherent inherent ADJ taxlaw-2794 593 9 in in ADP taxlaw-2794 593 10 phase phase NOUN taxlaw-2794 593 11 - - PUNCT taxlaw-2794 593 12 outs,96 outs,96 NOUN taxlaw-2794 593 13 and and CCONJ taxlaw-2794 593 14 does do VERB taxlaw-2794 593 15 so so ADV taxlaw-2794 593 16 at at ADP taxlaw-2794 593 17 no no DET taxlaw-2794 593 18 greater great ADJ taxlaw-2794 593 19 net net ADJ taxlaw-2794 593 20 revenue revenue NOUN taxlaw-2794 593 21 cost cost NOUN taxlaw-2794 593 22 than than ADP taxlaw-2794 593 23 the the DET taxlaw-2794 593 24 alternative alternative NOUN taxlaw-2794 593 25 phased phase VERB taxlaw-2794 593 26 - - PUNCT taxlaw-2794 593 27 out out ADP taxlaw-2794 593 28 version version NOUN taxlaw-2794 593 29 of of ADP taxlaw-2794 593 30 the the DET taxlaw-2794 593 31 credit credit NOUN taxlaw-2794 593 32 . . PUNCT taxlaw-2794 594 1 under under ADP taxlaw-2794 594 2 this this DET taxlaw-2794 594 3 approach approach NOUN taxlaw-2794 594 4 the the DET taxlaw-2794 594 5 adoption adoption NOUN taxlaw-2794 594 6 credit credit NOUN taxlaw-2794 594 7 would would AUX taxlaw-2794 594 8 be be AUX taxlaw-2794 594 9 available available ADJ taxlaw-2794 594 10 to to ADP taxlaw-2794 594 11 high high ADJ taxlaw-2794 594 12 income income NOUN taxlaw-2794 594 13 taxpayers taxpayer NOUN taxlaw-2794 594 14 , , PUNCT taxlaw-2794 594 15 but but CCONJ taxlaw-2794 594 16 it it PRON taxlaw-2794 594 17 is be AUX taxlaw-2794 594 18 not not PART taxlaw-2794 594 19 apparent apparent ADJ taxlaw-2794 594 20 why why SCONJ taxlaw-2794 594 21 that that PRON taxlaw-2794 594 22 should should AUX taxlaw-2794 594 23 be be AUX taxlaw-2794 594 24 objectionable objectionable ADJ taxlaw-2794 594 25 as as ADV taxlaw-2794 594 26 long long ADV taxlaw-2794 594 27 as as SCONJ taxlaw-2794 594 28 the the DET taxlaw-2794 594 29 accompanying accompanying ADJ taxlaw-2794 594 30 adjustments adjustment NOUN taxlaw-2794 594 31 to to ADP taxlaw-2794 594 32 the the DET taxlaw-2794 594 33 official official ADJ taxlaw-2794 594 34 tax tax NOUN taxlaw-2794 594 35 rate rate NOUN taxlaw-2794 594 36 schedule schedule NOUN taxlaw-2794 594 37 impose impose VERB taxlaw-2794 594 38 an an DET taxlaw-2794 594 39 appropriate appropriate ADJ taxlaw-2794 594 40 tax tax NOUN taxlaw-2794 594 41 burden burden NOUN taxlaw-2794 594 42 on on ADP taxlaw-2794 594 43 high high ADJ taxlaw-2794 594 44 income income NOUN taxlaw-2794 594 45 taxpayers taxpayer NOUN taxlaw-2794 594 46 as as ADP taxlaw-2794 594 47 a a DET taxlaw-2794 594 48 group group NOUN taxlaw-2794 594 49 ( ( PUNCT taxlaw-2794 594 50 taking take VERB taxlaw-2794 594 51 into into ADP taxlaw-2794 594 52 account account NOUN taxlaw-2794 594 53 that that SCONJ taxlaw-2794 594 54 some some DET taxlaw-2794 594 55 high high ADJ taxlaw-2794 594 56 income income NOUN taxlaw-2794 594 57 taxpayers taxpayer NOUN taxlaw-2794 594 58 will will AUX taxlaw-2794 594 59 benefit benefit VERB taxlaw-2794 594 60 from from ADP taxlaw-2794 594 61 the the DET taxlaw-2794 594 62 new new ADJ taxlaw-2794 594 63 credit credit NOUN taxlaw-2794 594 64 ) ) PUNCT taxlaw-2794 594 65 . . PUNCT taxlaw-2794 595 1 if if SCONJ taxlaw-2794 595 2 one one PRON taxlaw-2794 595 3 takes take VERB taxlaw-2794 595 4 the the DET taxlaw-2794 595 5 reasonable reasonable ADJ taxlaw-2794 595 6 position position NOUN taxlaw-2794 595 7 that that SCONJ taxlaw-2794 595 8 , , PUNCT taxlaw-2794 595 9 ceteris ceteris NOUN taxlaw-2794 595 10 paribus paribus NOUN taxlaw-2794 595 11 , , PUNCT taxlaw-2794 595 12 a a DET taxlaw-2794 595 13 high high ADJ taxlaw-2794 595 14 income income NOUN taxlaw-2794 595 15 taxpayer taxpayer NOUN taxlaw-2794 595 16 with with ADP taxlaw-2794 595 17 adoption adoption NOUN taxlaw-2794 595 18 expenses expense NOUN taxlaw-2794 595 19 should should AUX taxlaw-2794 595 20 have have VERB taxlaw-2794 595 21 a a DET taxlaw-2794 595 22 modestly modestly ADV taxlaw-2794 595 23 lower low ADJ taxlaw-2794 595 24 tax tax NOUN taxlaw-2794 595 25 liability liability NOUN taxlaw-2794 595 26 than than ADP taxlaw-2794 595 27 a a DET taxlaw-2794 595 28 high high ADJ taxlaw-2794 595 29 income income NOUN taxlaw-2794 595 30 taxpayer taxpayer NOUN taxlaw-2794 595 31 without without ADP taxlaw-2794 595 32 such such ADJ taxlaw-2794 595 33 expenses expense NOUN taxlaw-2794 595 34 , , PUNCT taxlaw-2794 595 35 the the DET taxlaw-2794 595 36 availability availability NOUN taxlaw-2794 595 37 of of ADP taxlaw-2794 595 38 the the DET taxlaw-2794 595 39 credit credit NOUN taxlaw-2794 595 40 to to ADP taxlaw-2794 595 41 high high ADJ taxlaw-2794 595 42 income income NOUN taxlaw-2794 595 43 taxpayers taxpayer NOUN taxlaw-2794 595 44 is be AUX taxlaw-2794 595 45 not not PART taxlaw-2794 595 46 merely merely ADV taxlaw-2794 595 47 unobjectionable unobjectionable ADJ taxlaw-2794 595 48 ; ; PUNCT taxlaw-2794 595 49 it it PRON taxlaw-2794 595 50 is be AUX taxlaw-2794 595 51 desirable desirable ADJ taxlaw-2794 595 52 . . PUNCT taxlaw-2794 596 1 in in ADP taxlaw-2794 596 2 short short ADJ taxlaw-2794 596 3 , , PUNCT taxlaw-2794 596 4 a a DET taxlaw-2794 596 5 credit credit NOUN taxlaw-2794 596 6 without without ADP taxlaw-2794 596 7 a a DET taxlaw-2794 596 8 phase phase NOUN taxlaw-2794 596 9 - - PUNCT taxlaw-2794 596 10 out out NOUN taxlaw-2794 596 11 , , PUNCT taxlaw-2794 596 12 but but CCONJ taxlaw-2794 596 13 accompanied accompany VERB taxlaw-2794 596 14 by by ADP taxlaw-2794 596 15 an an DET taxlaw-2794 596 16 appropriate appropriate ADJ taxlaw-2794 596 17 adjustment adjustment NOUN taxlaw-2794 596 18 in in ADP taxlaw-2794 596 19 the the DET taxlaw-2794 596 20 official official ADJ taxlaw-2794 596 21 tax tax NOUN taxlaw-2794 596 22 rate rate NOUN taxlaw-2794 596 23 schedule schedule NOUN taxlaw-2794 596 24 , , PUNCT taxlaw-2794 596 25 has have VERB taxlaw-2794 596 26 several several ADJ taxlaw-2794 596 27 virtues virtue NOUN taxlaw-2794 596 28 and and CCONJ taxlaw-2794 596 29 no no DET taxlaw-2794 596 30 vices vice NOUN taxlaw-2794 596 31 . . PUNCT taxlaw-2794 597 1 it it PRON taxlaw-2794 597 2 avoids avoid VERB taxlaw-2794 597 3 all all DET taxlaw-2794 597 4 the the DET taxlaw-2794 597 5 evils evil NOUN taxlaw-2794 597 6 of of ADP taxlaw-2794 597 7 phase phase NOUN taxlaw-2794 597 8 - - PUNCT taxlaw-2794 597 9 outs out NOUN taxlaw-2794 597 10 , , PUNCT taxlaw-2794 597 11 limits limit VERB taxlaw-2794 597 12 the the DET taxlaw-2794 597 13 net net ADJ taxlaw-2794 597 14 revenue revenue NOUN taxlaw-2794 597 15 loss loss NOUN taxlaw-2794 597 16 to to ADP taxlaw-2794 597 17 the the DET taxlaw-2794 597 18 desired desire VERB taxlaw-2794 597 19 amount amount NOUN taxlaw-2794 597 20 , , PUNCT taxlaw-2794 597 21 does do AUX taxlaw-2794 597 22 not not PART taxlaw-2794 597 23 produce produce VERB taxlaw-2794 597 24 vertical vertical ADJ taxlaw-2794 597 25 inequity inequity NOUN taxlaw-2794 597 26 , , PUNCT taxlaw-2794 597 27 and and CCONJ taxlaw-2794 597 28 distinguishes distinguish VERB taxlaw-2794 597 29 appropriately appropriately ADV taxlaw-2794 597 30 at at ADP taxlaw-2794 597 31 all all DET taxlaw-2794 597 32 income income NOUN taxlaw-2794 597 33 levels level NOUN taxlaw-2794 597 34 between between ADP taxlaw-2794 597 35 taxpayers taxpayer NOUN taxlaw-2794 597 36 with with ADP taxlaw-2794 597 37 and and CCONJ taxlaw-2794 597 38 without without ADP taxlaw-2794 597 39 adoption adoption NOUN taxlaw-2794 597 40 expenses.97 expenses.97 VERB taxlaw-2794 597 41 a a DET taxlaw-2794 597 42 phase phase NOUN taxlaw-2794 597 43 out out ADP taxlaw-2794 597 44 would would AUX taxlaw-2794 597 45 be be AUX taxlaw-2794 597 46 necessary necessary ADJ taxlaw-2794 597 47 only only ADV taxlaw-2794 597 48 if if SCONJ taxlaw-2794 597 49 , , PUNCT taxlaw-2794 597 50 for for ADP taxlaw-2794 597 51 some some DET taxlaw-2794 597 52 strange strange ADJ taxlaw-2794 597 53 reason reason NOUN taxlaw-2794 597 54 , , PUNCT taxlaw-2794 597 55 it it PRON taxlaw-2794 597 56 was be AUX taxlaw-2794 597 57 considered consider VERB taxlaw-2794 597 58 appropriate appropriate ADJ taxlaw-2794 597 59 to to PART taxlaw-2794 597 60 distinguish distinguish VERB taxlaw-2794 597 61 between between ADP taxlaw-2794 597 62 taxpayers taxpayer NOUN taxlaw-2794 597 63 with with ADP taxlaw-2794 597 64 and and CCONJ taxlaw-2794 597 65 without without ADP taxlaw-2794 597 66 adoption adoption NOUN taxlaw-2794 597 67 expenses expense NOUN taxlaw-2794 597 68 at at ADP taxlaw-2794 597 69 moderate moderate ADJ taxlaw-2794 597 70 income income NOUN taxlaw-2794 597 71 levels level NOUN taxlaw-2794 597 72 but but CCONJ taxlaw-2794 597 73 not not PART taxlaw-2794 597 74 appropriate appropriate ADJ taxlaw-2794 597 75 to to PART taxlaw-2794 597 76 distinguish distinguish VERB taxlaw-2794 597 77 between between ADP taxlaw-2794 597 78 taxpayers taxpayer NOUN taxlaw-2794 597 79 with with ADP taxlaw-2794 597 80 and and CCONJ taxlaw-2794 597 81 without without ADP taxlaw-2794 597 82 adoption adoption NOUN taxlaw-2794 597 83 expenses expense NOUN taxlaw-2794 597 84 at at ADP taxlaw-2794 597 85 high high ADJ taxlaw-2794 597 86 income income NOUN taxlaw-2794 597 87 levels level NOUN taxlaw-2794 597 88 . . PUNCT taxlaw-2794 598 1 replace replace VERB taxlaw-2794 598 2 adoption adoption NOUN taxlaw-2794 598 3 expenses expense NOUN taxlaw-2794 598 4 with with ADP taxlaw-2794 598 5 any any DET taxlaw-2794 598 6 other other ADJ taxlaw-2794 598 7 category category NOUN taxlaw-2794 598 8 of of ADP taxlaw-2794 598 9 expenditures expenditure NOUN taxlaw-2794 598 10 currently currently ADV taxlaw-2794 598 11 eligible eligible ADJ taxlaw-2794 598 12 for for ADP taxlaw-2794 598 13 a a DET taxlaw-2794 598 14 phased phase VERB taxlaw-2794 598 15 - - PUNCT taxlaw-2794 598 16 out out ADP taxlaw-2794 598 17 deduction deduction NOUN taxlaw-2794 598 18 or or CCONJ taxlaw-2794 598 19 credit credit NOUN taxlaw-2794 598 20 , , PUNCT taxlaw-2794 598 21 and and CCONJ taxlaw-2794 598 22 the the DET taxlaw-2794 598 23 above above ADJ taxlaw-2794 598 24 analysis analysis NOUN taxlaw-2794 598 25 indicates indicate VERB taxlaw-2794 598 26 that that SCONJ taxlaw-2794 598 27 phase phase NOUN taxlaw-2794 598 28 - - PUNCT taxlaw-2794 598 29 outs out NOUN taxlaw-2794 598 30 of of ADP taxlaw-2794 598 31 those those DET taxlaw-2794 598 32 other other ADJ taxlaw-2794 598 33 deductions deduction NOUN taxlaw-2794 598 34 and and CCONJ taxlaw-2794 598 35 credits credit NOUN taxlaw-2794 598 36 are be AUX taxlaw-2794 598 37 also also ADV taxlaw-2794 598 38 not not PART taxlaw-2794 598 39 needed need VERB taxlaw-2794 598 40 to to PART taxlaw-2794 598 41 control control VERB taxlaw-2794 598 42 costs cost NOUN taxlaw-2794 598 43 or or CCONJ taxlaw-2794 598 44 target target VERB taxlaw-2794 598 45 benefits benefit NOUN taxlaw-2794 598 46 . . PUNCT taxlaw-2794 599 1 there there PRON taxlaw-2794 599 2 are be VERB taxlaw-2794 599 3 , , PUNCT taxlaw-2794 599 4 however however ADV taxlaw-2794 599 5 , , PUNCT taxlaw-2794 599 6 two two NUM taxlaw-2794 599 7 qualifications qualification NOUN taxlaw-2794 599 8 to to ADP taxlaw-2794 599 9 the the DET taxlaw-2794 599 10 above above ADJ taxlaw-2794 599 11 analysis analysis NOUN taxlaw-2794 599 12 . . PUNCT taxlaw-2794 600 1 first first ADV taxlaw-2794 600 2 , , PUNCT taxlaw-2794 600 3 the the DET taxlaw-2794 600 4 analysis analysis NOUN taxlaw-2794 600 5 assumes assume VERB taxlaw-2794 600 6 congress congress PROPN taxlaw-2794 600 7 is be AUX taxlaw-2794 600 8 able able ADJ taxlaw-2794 600 9 to to PART taxlaw-2794 600 10 revise revise VERB taxlaw-2794 600 11 the the DET taxlaw-2794 600 12 official official ADJ taxlaw-2794 600 13 tax tax NOUN taxlaw-2794 600 14 rate rate NOUN taxlaw-2794 600 15 schedule schedule NOUN taxlaw-2794 600 16 as as ADV taxlaw-2794 600 17 readily readily ADV taxlaw-2794 600 18 as as SCONJ taxlaw-2794 600 19 it it PRON taxlaw-2794 600 20 can can AUX taxlaw-2794 600 21 enact enact VERB taxlaw-2794 600 22 a a DET taxlaw-2794 600 23 phase phase NOUN taxlaw-2794 600 24 - - PUNCT taxlaw-2794 600 25 out out NOUN taxlaw-2794 600 26 . . PUNCT taxlaw-2794 601 1 if if SCONJ taxlaw-2794 601 2 rate rate NOUN taxlaw-2794 601 3 schedule schedule NOUN taxlaw-2794 601 4 adjustments adjustment NOUN taxlaw-2794 601 5 are be AUX taxlaw-2794 601 6 politically politically ADV taxlaw-2794 601 7 constrained constrain VERB taxlaw-2794 601 8 while while SCONJ taxlaw-2794 601 9 phase phase NOUN taxlaw-2794 601 10 - - PUNCT taxlaw-2794 601 11 out out ADP taxlaw-2794 601 12 enactments enactment NOUN taxlaw-2794 601 13 are be AUX taxlaw-2794 601 14 not not PART taxlaw-2794 601 15 , , PUNCT taxlaw-2794 601 16 it it PRON taxlaw-2794 601 17 is be AUX taxlaw-2794 601 18 possible possible ADJ taxlaw-2794 601 19 that that SCONJ taxlaw-2794 601 20 the the DET taxlaw-2794 601 21 enactment enactment NOUN taxlaw-2794 601 22 of of ADP taxlaw-2794 601 23 a a DET taxlaw-2794 601 24 phased phase VERB taxlaw-2794 601 25 - - PUNCT taxlaw-2794 601 26 out out ADP taxlaw-2794 601 27 tax tax NOUN taxlaw-2794 601 28 benefit benefit NOUN taxlaw-2794 601 29 may may AUX taxlaw-2794 601 30 constitute constitute VERB taxlaw-2794 601 31 better well ADJ taxlaw-2794 601 32 policy policy NOUN taxlaw-2794 601 33 96 96 NUM taxlaw-2794 601 34 . . PUNCT taxlaw-2794 602 1 assuming assume VERB taxlaw-2794 602 2 the the DET taxlaw-2794 602 3 amended amend VERB taxlaw-2794 602 4 tax tax NOUN taxlaw-2794 602 5 rate rate NOUN taxlaw-2794 602 6 schedule schedule NOUN taxlaw-2794 602 7 of of ADP taxlaw-2794 602 8 i.r.c i.r.c NOUN taxlaw-2794 602 9 . . PUNCT taxlaw-2794 603 1 § § PROPN taxlaw-2794 603 2 1 1 NUM taxlaw-2794 603 3 follows follow VERB taxlaw-2794 603 4 the the DET taxlaw-2794 603 5 standard standard ADJ taxlaw-2794 603 6 approach approach NOUN taxlaw-2794 603 7 of of ADP taxlaw-2794 603 8 marginal marginal ADJ taxlaw-2794 603 9 tax tax NOUN taxlaw-2794 603 10 rates rate NOUN taxlaw-2794 603 11 increasing increase VERB taxlaw-2794 603 12 with with ADP taxlaw-2794 603 13 income income NOUN taxlaw-2794 603 14 , , PUNCT taxlaw-2794 603 15 this this DET taxlaw-2794 603 16 approach approach NOUN taxlaw-2794 603 17 also also ADV taxlaw-2794 603 18 avoids avoid VERB taxlaw-2794 603 19 the the DET taxlaw-2794 603 20 effective effective ADJ taxlaw-2794 603 21 marginal marginal ADJ taxlaw-2794 603 22 tax tax NOUN taxlaw-2794 603 23 rate rate NOUN taxlaw-2794 603 24 “ " PUNCT taxlaw-2794 603 25 bubbles bubble NOUN taxlaw-2794 603 26 ” " PUNCT taxlaw-2794 603 27 typically typically ADV taxlaw-2794 603 28 caused cause VERB taxlaw-2794 603 29 by by ADP taxlaw-2794 603 30 phase phase NOUN taxlaw-2794 603 31 - - PUNCT taxlaw-2794 603 32 outs out NOUN taxlaw-2794 603 33 . . PUNCT taxlaw-2794 604 1 97 97 NUM taxlaw-2794 604 2 . . PUNCT taxlaw-2794 605 1 daniel daniel PROPN taxlaw-2794 605 2 shaviro shaviro PROPN taxlaw-2794 605 3 has have AUX taxlaw-2794 605 4 made make VERB taxlaw-2794 605 5 this this DET taxlaw-2794 605 6 point point NOUN taxlaw-2794 605 7 particularly particularly ADV taxlaw-2794 605 8 clearly clearly ADV taxlaw-2794 605 9 and and CCONJ taxlaw-2794 605 10 forcefully forcefully ADV taxlaw-2794 605 11 . . PUNCT taxlaw-2794 606 1 phase phase NOUN taxlaw-2794 606 2 - - PUNCT taxlaw-2794 606 3 outs out NOUN taxlaw-2794 606 4 , , PUNCT taxlaw-2794 606 5 he he PRON taxlaw-2794 606 6 explains explain VERB taxlaw-2794 606 7 , , PUNCT taxlaw-2794 606 8 “ " PUNCT taxlaw-2794 606 9 reflect reflect VERB taxlaw-2794 606 10 [ [ X taxlaw-2794 606 11 ] ] X taxlaw-2794 606 12 a a DET taxlaw-2794 606 13 fundamental fundamental ADJ taxlaw-2794 606 14 misunderstanding misunderstanding NOUN taxlaw-2794 606 15 — — PUNCT taxlaw-2794 606 16 widely widely ADV taxlaw-2794 606 17 shared share VERB taxlaw-2794 606 18 in in ADP taxlaw-2794 606 19 the the DET taxlaw-2794 606 20 academic academic ADJ taxlaw-2794 606 21 literature literature NOUN taxlaw-2794 606 22 — — PUNCT taxlaw-2794 606 23 of of ADP taxlaw-2794 606 24 basic basic ADJ taxlaw-2794 606 25 design design NOUN taxlaw-2794 606 26 principles principle NOUN taxlaw-2794 606 27 . . PUNCT taxlaw-2794 606 28 . . PUNCT taxlaw-2794 606 29 . . PUNCT taxlaw-2794 606 30 . . PUNCT taxlaw-2794 607 1 [ [ X taxlaw-2794 607 2 p]haseouts p]haseout NOUN taxlaw-2794 607 3 raise raise VERB taxlaw-2794 607 4 questions question NOUN taxlaw-2794 607 5 of of ADP taxlaw-2794 607 6 overall overall ADJ taxlaw-2794 607 7 tax tax NOUN taxlaw-2794 607 8 and and CCONJ taxlaw-2794 607 9 transfer transfer NOUN taxlaw-2794 607 10 allocations allocation NOUN taxlaw-2794 607 11 between between ADP taxlaw-2794 607 12 households household NOUN taxlaw-2794 607 13 — — PUNCT taxlaw-2794 607 14 not not PART taxlaw-2794 607 15 of of ADP taxlaw-2794 607 16 program program NOUN taxlaw-2794 607 17 cost cost NOUN taxlaw-2794 607 18 or or CCONJ taxlaw-2794 607 19 benefit benefit VERB taxlaw-2794 607 20 targeting targeting NOUN taxlaw-2794 607 21 . . PUNCT taxlaw-2794 608 1 eliminating eliminate VERB taxlaw-2794 608 2 the the DET taxlaw-2794 608 3 phaseout phaseout NOUN taxlaw-2794 608 4 on on ADP taxlaw-2794 608 5 a a DET taxlaw-2794 608 6 revenue revenue NOUN taxlaw-2794 608 7 - - PUNCT taxlaw-2794 608 8 neutral neutral ADJ taxlaw-2794 608 9 basis basis NOUN taxlaw-2794 608 10 would would AUX taxlaw-2794 608 11 simply simply ADV taxlaw-2794 608 12 mean mean VERB taxlaw-2794 608 13 that that SCONJ taxlaw-2794 608 14 some some DET taxlaw-2794 608 15 taxpayers taxpayer NOUN taxlaw-2794 608 16 ’ ’ PART taxlaw-2794 608 17 marginal marginal ADJ taxlaw-2794 608 18 tax tax NOUN taxlaw-2794 608 19 rates rate NOUN taxlaw-2794 608 20 would would AUX taxlaw-2794 608 21 drop drop VERB taxlaw-2794 608 22 while while SCONJ taxlaw-2794 608 23 others other NOUN taxlaw-2794 608 24 ’ ' PUNCT taxlaw-2794 608 25 would would AUX taxlaw-2794 608 26 increase increase VERB taxlaw-2794 608 27 , , PUNCT taxlaw-2794 608 28 permitting permit VERB taxlaw-2794 608 29 implementation implementation NOUN taxlaw-2794 608 30 of of ADP taxlaw-2794 608 31 a a DET taxlaw-2794 608 32 rate rate NOUN taxlaw-2794 608 33 structure structure NOUN taxlaw-2794 608 34 that that PRON taxlaw-2794 608 35 might might AUX taxlaw-2794 608 36 make make VERB taxlaw-2794 608 37 more more ADJ taxlaw-2794 608 38 sense sense NOUN taxlaw-2794 608 39 overall overall ADV taxlaw-2794 608 40 . . PUNCT taxlaw-2794 608 41 ” " PUNCT taxlaw-2794 609 1 daniel daniel PROPN taxlaw-2794 609 2 shaviro shaviro PROPN taxlaw-2794 609 3 , , PUNCT taxlaw-2794 609 4 the the DET taxlaw-2794 609 5 minimum minimum NOUN taxlaw-2794 609 6 wage wage NOUN taxlaw-2794 609 7 , , PUNCT taxlaw-2794 609 8 the the DET taxlaw-2794 609 9 earned earn VERB taxlaw-2794 609 10 income income NOUN taxlaw-2794 609 11 tax tax NOUN taxlaw-2794 609 12 credit credit NOUN taxlaw-2794 609 13 , , PUNCT taxlaw-2794 609 14 and and CCONJ taxlaw-2794 609 15 optimal optimal ADJ taxlaw-2794 609 16 subsidy subsidy NOUN taxlaw-2794 609 17 policy policy NOUN taxlaw-2794 609 18 , , PUNCT taxlaw-2794 609 19 64 64 NUM taxlaw-2794 609 20 u. u. NOUN taxlaw-2794 609 21 chi chi PROPN taxlaw-2794 609 22 . . PUNCT taxlaw-2794 610 1 l. l. PROPN taxlaw-2794 610 2 rev rev PROPN taxlaw-2794 610 3 . . PROPN taxlaw-2794 611 1 405 405 NUM taxlaw-2794 611 2 , , PUNCT taxlaw-2794 611 3 408–09 408–09 NUM taxlaw-2794 611 4 ( ( PUNCT taxlaw-2794 611 5 1997 1997 NUM taxlaw-2794 611 6 ) ) PUNCT taxlaw-2794 611 7 . . PUNCT taxlaw-2794 612 1 2010 2010 NUM taxlaw-2794 612 2 ] ] PUNCT taxlaw-2794 612 3 complex complex ADJ taxlaw-2794 612 4 tax tax NOUN taxlaw-2794 612 5 legislation legislation NOUN taxlaw-2794 612 6 in in ADP taxlaw-2794 612 7 the the DET taxlaw-2794 612 8 turbotax turbotax NOUN taxlaw-2794 612 9 era era NOUN taxlaw-2794 612 10 115 115 NUM taxlaw-2794 612 11 than than ADP taxlaw-2794 612 12 the the DET taxlaw-2794 612 13 only only ADJ taxlaw-2794 612 14 politically politically ADV taxlaw-2794 612 15 viable viable ADJ taxlaw-2794 612 16 alternatives alternative NOUN taxlaw-2794 612 17 ( ( PUNCT taxlaw-2794 612 18 that that PRON taxlaw-2794 612 19 is is ADV taxlaw-2794 612 20 , , PUNCT taxlaw-2794 612 21 not not PART taxlaw-2794 612 22 enacting enact VERB taxlaw-2794 612 23 the the DET taxlaw-2794 612 24 tax tax NOUN taxlaw-2794 612 25 benefit benefit NOUN taxlaw-2794 612 26 in in ADP taxlaw-2794 612 27 any any DET taxlaw-2794 612 28 form form NOUN taxlaw-2794 612 29 , , PUNCT taxlaw-2794 612 30 or or CCONJ taxlaw-2794 612 31 enacting enact VERB taxlaw-2794 612 32 the the DET taxlaw-2794 612 33 tax tax NOUN taxlaw-2794 612 34 benefit benefit NOUN taxlaw-2794 612 35 without without ADP taxlaw-2794 612 36 either either CCONJ taxlaw-2794 612 37 a a DET taxlaw-2794 612 38 phase phase NOUN taxlaw-2794 612 39 - - PUNCT taxlaw-2794 612 40 out out NOUN taxlaw-2794 612 41 or or CCONJ taxlaw-2794 612 42 an an DET taxlaw-2794 612 43 adjustment adjustment NOUN taxlaw-2794 612 44 to to ADP taxlaw-2794 612 45 the the DET taxlaw-2794 612 46 official official ADJ taxlaw-2794 612 47 tax tax NOUN taxlaw-2794 612 48 rate rate NOUN taxlaw-2794 612 49 schedule schedule NOUN taxlaw-2794 612 50 ) ) PUNCT taxlaw-2794 612 51 . . PUNCT taxlaw-2794 613 1 second second ADJ taxlaw-2794 613 2 , , PUNCT taxlaw-2794 613 3 in in ADP taxlaw-2794 613 4 the the DET taxlaw-2794 613 5 case case NOUN taxlaw-2794 613 6 of of ADP taxlaw-2794 613 7 the the DET taxlaw-2794 613 8 phase phase NOUN taxlaw-2794 613 9 - - PUNCT taxlaw-2794 613 10 out out NOUN taxlaw-2794 613 11 of of ADP taxlaw-2794 613 12 a a DET taxlaw-2794 613 13 provision provision NOUN taxlaw-2794 613 14 of of ADP taxlaw-2794 613 15 wide wide ADJ taxlaw-2794 613 16 applicability applicability NOUN taxlaw-2794 613 17 , , PUNCT taxlaw-2794 613 18 such such ADJ taxlaw-2794 613 19 as as ADP taxlaw-2794 613 20 the the DET taxlaw-2794 613 21 eitc eitc NOUN taxlaw-2794 613 22 , , PUNCT taxlaw-2794 613 23 it it PRON taxlaw-2794 613 24 is be AUX taxlaw-2794 613 25 conceivable conceivable ADJ taxlaw-2794 613 26 that that SCONJ taxlaw-2794 613 27 the the DET taxlaw-2794 613 28 effective effective ADJ taxlaw-2794 613 29 marginal marginal ADJ taxlaw-2794 613 30 tax tax NOUN taxlaw-2794 613 31 rates rate NOUN taxlaw-2794 613 32 produced produce VERB taxlaw-2794 613 33 by by ADP taxlaw-2794 613 34 the the DET taxlaw-2794 613 35 combination combination NOUN taxlaw-2794 613 36 of of ADP taxlaw-2794 613 37 the the DET taxlaw-2794 613 38 official official ADJ taxlaw-2794 613 39 tax tax NOUN taxlaw-2794 613 40 rate rate NOUN taxlaw-2794 613 41 schedule schedule NOUN taxlaw-2794 613 42 and and CCONJ taxlaw-2794 613 43 the the DET taxlaw-2794 613 44 phase phase NOUN taxlaw-2794 613 45 - - PUNCT taxlaw-2794 613 46 out out NOUN taxlaw-2794 613 47 might might AUX taxlaw-2794 613 48 happen happen VERB taxlaw-2794 613 49 to to PART taxlaw-2794 613 50 be be AUX taxlaw-2794 613 51 appropriate appropriate ADJ taxlaw-2794 613 52 on on ADP taxlaw-2794 613 53 the the DET taxlaw-2794 613 54 merits merit NOUN taxlaw-2794 613 55 . . PUNCT taxlaw-2794 614 1 although although SCONJ taxlaw-2794 614 2 congress congress PROPN taxlaw-2794 614 3 has have AUX taxlaw-2794 614 4 never never ADV taxlaw-2794 614 5 shown show VERB taxlaw-2794 614 6 any any DET taxlaw-2794 614 7 interest interest NOUN taxlaw-2794 614 8 in in ADP taxlaw-2794 614 9 enacting enact VERB taxlaw-2794 614 10 an an DET taxlaw-2794 614 11 official official ADJ taxlaw-2794 614 12 tax tax NOUN taxlaw-2794 614 13 rate rate NOUN taxlaw-2794 614 14 structure structure NOUN taxlaw-2794 614 15 featuring feature VERB taxlaw-2794 614 16 a a DET taxlaw-2794 614 17 marginal marginal ADJ taxlaw-2794 614 18 tax tax NOUN taxlaw-2794 614 19 rate rate NOUN taxlaw-2794 614 20 “ " PUNCT taxlaw-2794 614 21 bubble bubble NOUN taxlaw-2794 614 22 ” " PUNCT taxlaw-2794 614 23 akin akin ADJ taxlaw-2794 614 24 to to ADP taxlaw-2794 614 25 that that PRON taxlaw-2794 614 26 produced produce VERB taxlaw-2794 614 27 by by ADP taxlaw-2794 614 28 the the DET taxlaw-2794 614 29 combination combination NOUN taxlaw-2794 614 30 of of ADP taxlaw-2794 614 31 the the DET taxlaw-2794 614 32 official official ADJ taxlaw-2794 614 33 rate rate NOUN taxlaw-2794 614 34 structure structure NOUN taxlaw-2794 614 35 and and CCONJ taxlaw-2794 614 36 the the DET taxlaw-2794 614 37 eitc eitc ADJ taxlaw-2794 614 38 phase phase NOUN taxlaw-2794 614 39 - - PUNCT taxlaw-2794 614 40 out out NOUN taxlaw-2794 614 41 — — PUNCT taxlaw-2794 614 42 with with ADP taxlaw-2794 614 43 taxpayers taxpayer NOUN taxlaw-2794 614 44 in in ADP taxlaw-2794 614 45 the the DET taxlaw-2794 614 46 phase phase NOUN taxlaw-2794 614 47 - - PUNCT taxlaw-2794 614 48 out out ADP taxlaw-2794 614 49 range range NOUN taxlaw-2794 614 50 subject subject ADJ taxlaw-2794 614 51 to to ADP taxlaw-2794 614 52 higher high ADJ taxlaw-2794 614 53 effective effective ADJ taxlaw-2794 614 54 marginal marginal ADJ taxlaw-2794 614 55 tax tax NOUN taxlaw-2794 614 56 rates rate NOUN taxlaw-2794 614 57 than than ADP taxlaw-2794 614 58 taxpayers taxpayer NOUN taxlaw-2794 614 59 above above ADP taxlaw-2794 614 60 the the DET taxlaw-2794 614 61 phase phase NOUN taxlaw-2794 614 62 - - PUNCT taxlaw-2794 614 63 out out ADP taxlaw-2794 614 64 range range NOUN taxlaw-2794 614 65 — — PUNCT taxlaw-2794 614 66 optimal optimal ADJ taxlaw-2794 614 67 tax tax NOUN taxlaw-2794 614 68 analysis analysis NOUN taxlaw-2794 614 69 may may AUX taxlaw-2794 614 70 provide provide VERB taxlaw-2794 614 71 some some DET taxlaw-2794 614 72 support support NOUN taxlaw-2794 614 73 for for ADP taxlaw-2794 614 74 that that DET taxlaw-2794 614 75 sort sort NOUN taxlaw-2794 614 76 of of ADP taxlaw-2794 614 77 effective effective ADJ taxlaw-2794 614 78 marginal marginal ADJ taxlaw-2794 614 79 tax tax NOUN taxlaw-2794 614 80 rate rate NOUN taxlaw-2794 614 81 structure structure NOUN taxlaw-2794 614 82 . . PUNCT taxlaw-2794 615 1 simulations simulation NOUN taxlaw-2794 615 2 designed design VERB taxlaw-2794 615 3 to to PART taxlaw-2794 615 4 determine determine VERB taxlaw-2794 615 5 the the DET taxlaw-2794 615 6 marginal marginal ADJ taxlaw-2794 615 7 tax tax NOUN taxlaw-2794 615 8 rate rate NOUN taxlaw-2794 615 9 structure structure NOUN taxlaw-2794 615 10 that that PRON taxlaw-2794 615 11 maximizes maximize VERB taxlaw-2794 615 12 a a DET taxlaw-2794 615 13 chosen choose VERB taxlaw-2794 615 14 social social ADJ taxlaw-2794 615 15 welfare welfare NOUN taxlaw-2794 615 16 function98 function98 PROPN taxlaw-2794 615 17 commonly commonly ADV taxlaw-2794 615 18 produce produce VERB taxlaw-2794 615 19 rising rise VERB taxlaw-2794 615 20 marginal marginal ADJ taxlaw-2794 615 21 tax tax NOUN taxlaw-2794 615 22 rates rate NOUN taxlaw-2794 615 23 at at ADP taxlaw-2794 615 24 low low ADJ taxlaw-2794 615 25 income income NOUN taxlaw-2794 615 26 levels level NOUN taxlaw-2794 615 27 and and CCONJ taxlaw-2794 615 28 declining decline VERB taxlaw-2794 615 29 marginal marginal ADJ taxlaw-2794 615 30 tax tax NOUN taxlaw-2794 615 31 rates rate NOUN taxlaw-2794 615 32 at at ADP taxlaw-2794 615 33 moderate moderate ADJ taxlaw-2794 615 34 and and CCONJ taxlaw-2794 615 35 high high ADJ taxlaw-2794 615 36 income income NOUN taxlaw-2794 615 37 levels.99 levels.99 NOUN taxlaw-2794 615 38 of of ADP taxlaw-2794 615 39 course course NOUN taxlaw-2794 615 40 , , PUNCT taxlaw-2794 615 41 it it PRON taxlaw-2794 615 42 would would AUX taxlaw-2794 615 43 be be AUX taxlaw-2794 615 44 the the DET taxlaw-2794 615 45 sheerest sheer ADJ taxlaw-2794 615 46 accident accident NOUN taxlaw-2794 615 47 if if SCONJ taxlaw-2794 615 48 the the DET taxlaw-2794 615 49 effective effective ADJ taxlaw-2794 615 50 marginal marginal ADJ taxlaw-2794 615 51 tax tax NOUN taxlaw-2794 615 52 rates rate NOUN taxlaw-2794 615 53 produced produce VERB taxlaw-2794 615 54 by by ADP taxlaw-2794 615 55 a a DET taxlaw-2794 615 56 conceptual conceptual ADJ taxlaw-2794 615 57 error error NOUN taxlaw-2794 615 58 ( ( PUNCT taxlaw-2794 615 59 that that PRON taxlaw-2794 615 60 is is ADV taxlaw-2794 615 61 , , PUNCT taxlaw-2794 615 62 the the DET taxlaw-2794 615 63 belief belief NOUN taxlaw-2794 615 64 that that SCONJ taxlaw-2794 615 65 the the DET taxlaw-2794 615 66 eitc eitc NOUN taxlaw-2794 615 67 must must AUX taxlaw-2794 615 68 be be AUX taxlaw-2794 615 69 phased phase VERB taxlaw-2794 615 70 out out ADP taxlaw-2794 615 71 to to PART taxlaw-2794 615 72 target target VERB taxlaw-2794 615 73 benefits benefit NOUN taxlaw-2794 615 74 or or CCONJ taxlaw-2794 615 75 control control NOUN taxlaw-2794 615 76 costs cost NOUN taxlaw-2794 615 77 ) ) PUNCT taxlaw-2794 615 78 happened happen VERB taxlaw-2794 615 79 to to PART taxlaw-2794 615 80 be be AUX taxlaw-2794 615 81 close close ADJ taxlaw-2794 615 82 to to ADP taxlaw-2794 615 83 the the DET taxlaw-2794 615 84 optimal optimal ADJ taxlaw-2794 615 85 rate rate NOUN taxlaw-2794 615 86 structure structure NOUN taxlaw-2794 615 87 produced produce VERB taxlaw-2794 615 88 by by ADP taxlaw-2794 615 89 a a DET taxlaw-2794 615 90 completely completely ADV taxlaw-2794 615 91 different different ADJ taxlaw-2794 615 92 analysis analysis NOUN taxlaw-2794 615 93 . . PUNCT taxlaw-2794 616 1 the the DET taxlaw-2794 616 2 bottom bottom ADJ taxlaw-2794 616 3 line line NOUN taxlaw-2794 616 4 on on ADP taxlaw-2794 616 5 type type NOUN taxlaw-2794 616 6 - - PUNCT taxlaw-2794 616 7 two two NUM taxlaw-2794 616 8 phase phase NOUN taxlaw-2794 616 9 - - PUNCT taxlaw-2794 616 10 outs out NOUN taxlaw-2794 616 11 is be AUX taxlaw-2794 616 12 that that SCONJ taxlaw-2794 616 13 , , PUNCT taxlaw-2794 616 14 although although SCONJ taxlaw-2794 616 15 the the DET taxlaw-2794 616 16 congressional congressional ADJ taxlaw-2794 616 17 motivations motivation NOUN taxlaw-2794 616 18 for for ADP taxlaw-2794 616 19 their their PRON taxlaw-2794 616 20 enactment enactment NOUN taxlaw-2794 616 21 are be AUX taxlaw-2794 616 22 benign benign ADJ taxlaw-2794 616 23 , , PUNCT taxlaw-2794 616 24 on on ADP taxlaw-2794 616 25 the the DET taxlaw-2794 616 26 merits merit NOUN taxlaw-2794 616 27 they they PRON taxlaw-2794 616 28 are be AUX taxlaw-2794 616 29 generally generally ADV taxlaw-2794 616 30 just just ADV taxlaw-2794 616 31 as as ADV taxlaw-2794 616 32 objectionable objectionable ADJ taxlaw-2794 616 33 as as ADP taxlaw-2794 616 34 the the DET taxlaw-2794 616 35 cynically cynically ADV taxlaw-2794 616 36 - - PUNCT taxlaw-2794 616 37 motivated motivate VERB taxlaw-2794 616 38 type type NOUN taxlaw-2794 616 39 - - PUNCT taxlaw-2794 616 40 one one NUM taxlaw-2794 616 41 phase phase NOUN taxlaw-2794 616 42 outs out NOUN taxlaw-2794 616 43 . . PUNCT taxlaw-2794 617 1 to to ADP taxlaw-2794 617 2 the the DET taxlaw-2794 617 3 extent extent NOUN taxlaw-2794 617 4 that that SCONJ taxlaw-2794 617 5 computational computational ADJ taxlaw-2794 617 6 complexity complexity NOUN taxlaw-2794 617 7 served serve VERB taxlaw-2794 617 8 as as ADP taxlaw-2794 617 9 an an DET taxlaw-2794 617 10 impediment impediment NOUN taxlaw-2794 617 11 to to ADP taxlaw-2794 617 12 the the DET taxlaw-2794 617 13 enactment enactment NOUN taxlaw-2794 617 14 of of ADP taxlaw-2794 617 15 type type NOUN taxlaw-2794 617 16 - - PUNCT taxlaw-2794 617 17 two two NUM taxlaw-2794 617 18 phase phase NOUN taxlaw-2794 617 19 - - PUNCT taxlaw-2794 617 20 outs out NOUN taxlaw-2794 617 21 in in ADP taxlaw-2794 617 22 the the DET taxlaw-2794 617 23 era era NOUN taxlaw-2794 617 24 of of ADP taxlaw-2794 617 25 penciland penciland NOUN taxlaw-2794 617 26 - - PUNCT taxlaw-2794 617 27 paper paper NOUN taxlaw-2794 617 28 tax tax NOUN taxlaw-2794 617 29 return return NOUN taxlaw-2794 617 30 preparation preparation NOUN taxlaw-2794 617 31 , , PUNCT taxlaw-2794 617 32 the the DET taxlaw-2794 617 33 complexity complexity NOUN taxlaw-2794 617 34 constraint constraint NOUN taxlaw-2794 617 35 had have VERB taxlaw-2794 617 36 a a DET taxlaw-2794 617 37 favorable favorable ADJ taxlaw-2794 617 38 tax tax NOUN taxlaw-2794 617 39 policy policy NOUN taxlaw-2794 617 40 impact impact NOUN taxlaw-2794 617 41 . . PUNCT taxlaw-2794 618 1 with with ADP taxlaw-2794 618 2 the the DET taxlaw-2794 618 3 elimination elimination NOUN taxlaw-2794 618 4 of of ADP taxlaw-2794 618 5 that that DET taxlaw-2794 618 6 constraint constraint NOUN taxlaw-2794 618 7 in in ADP taxlaw-2794 618 8 the the DET taxlaw-2794 618 9 age age NOUN taxlaw-2794 618 10 of of ADP taxlaw-2794 618 11 turbotax turbotax NOUN taxlaw-2794 618 12 , , PUNCT taxlaw-2794 618 13 some some DET taxlaw-2794 618 14 replacement replacement NOUN taxlaw-2794 618 15 for for ADP taxlaw-2794 618 16 the the DET taxlaw-2794 618 17 constraint constraint NOUN taxlaw-2794 618 18 must must AUX taxlaw-2794 618 19 be be AUX taxlaw-2794 618 20 found find VERB taxlaw-2794 618 21 to to PART taxlaw-2794 618 22 control control VERB taxlaw-2794 618 23 ( ( PUNCT taxlaw-2794 618 24 or or CCONJ taxlaw-2794 618 25 , , PUNCT taxlaw-2794 618 26 better well ADV taxlaw-2794 618 27 yet yet ADV taxlaw-2794 618 28 , , PUNCT taxlaw-2794 618 29 to to PART taxlaw-2794 618 30 reverse reverse VERB taxlaw-2794 618 31 ) ) PUNCT taxlaw-2794 618 32 the the DET taxlaw-2794 618 33 proliferation proliferation NOUN taxlaw-2794 618 34 of of ADP taxlaw-2794 618 35 type type NOUN taxlaw-2794 618 36 - - PUNCT taxlaw-2794 618 37 two two NUM taxlaw-2794 618 38 phase phase NOUN taxlaw-2794 618 39 - - PUNCT taxlaw-2794 618 40 outs out NOUN taxlaw-2794 618 41 . . PUNCT taxlaw-2794 619 1 98 98 NUM taxlaw-2794 619 2 . . PUNCT taxlaw-2794 620 1 the the DET taxlaw-2794 620 2 social social ADJ taxlaw-2794 620 3 welfare welfare NOUN taxlaw-2794 620 4 function function NOUN taxlaw-2794 620 5 may may AUX taxlaw-2794 620 6 be be AUX taxlaw-2794 620 7 utilitarian utilitarian ADJ taxlaw-2794 620 8 ( ( PUNCT taxlaw-2794 620 9 with with ADP taxlaw-2794 620 10 the the DET taxlaw-2794 620 11 well well ADV taxlaw-2794 620 12 - - PUNCT taxlaw-2794 620 13 being being NOUN taxlaw-2794 620 14 of of ADP taxlaw-2794 620 15 the the DET taxlaw-2794 620 16 lessadvantaged lessadvantage VERB taxlaw-2794 620 17 members member NOUN taxlaw-2794 620 18 of of ADP taxlaw-2794 620 19 society society NOUN taxlaw-2794 620 20 given give VERB taxlaw-2794 620 21 no no DET taxlaw-2794 620 22 special special ADJ taxlaw-2794 620 23 weight weight NOUN taxlaw-2794 620 24 ) ) PUNCT taxlaw-2794 620 25 , , PUNCT taxlaw-2794 620 26 or or CCONJ taxlaw-2794 620 27 a a DET taxlaw-2794 620 28 rawlsian rawlsian ADJ taxlaw-2794 620 29 - - PUNCT taxlaw-2794 620 30 style style NOUN taxlaw-2794 620 31 maximin maximin NOUN taxlaw-2794 620 32 ( ( PUNCT taxlaw-2794 620 33 aimed aim VERB taxlaw-2794 620 34 at at ADP taxlaw-2794 620 35 maximizing maximize VERB taxlaw-2794 620 36 the the DET taxlaw-2794 620 37 well well ADV taxlaw-2794 620 38 - - PUNCT taxlaw-2794 620 39 being being NOUN taxlaw-2794 620 40 of of ADP taxlaw-2794 620 41 the the DET taxlaw-2794 620 42 least least ADV taxlaw-2794 620 43 - - PUNCT taxlaw-2794 620 44 advantaged advantaged ADJ taxlaw-2794 620 45 members member NOUN taxlaw-2794 620 46 of of ADP taxlaw-2794 620 47 society society NOUN taxlaw-2794 620 48 ) ) PUNCT taxlaw-2794 620 49 , , PUNCT taxlaw-2794 620 50 or or CCONJ taxlaw-2794 620 51 anything anything PRON taxlaw-2794 620 52 in in ADP taxlaw-2794 620 53 between between ADP taxlaw-2794 620 54 . . PUNCT taxlaw-2794 621 1 lawrence lawrence PROPN taxlaw-2794 621 2 zelenak zelenak PROPN taxlaw-2794 621 3 & & CCONJ taxlaw-2794 621 4 kemper kemper PROPN taxlaw-2794 621 5 moreland moreland PROPN taxlaw-2794 621 6 , , PUNCT taxlaw-2794 621 7 can can AUX taxlaw-2794 621 8 the the DET taxlaw-2794 621 9 graduated graduate VERB taxlaw-2794 621 10 income income NOUN taxlaw-2794 621 11 tax tax NOUN taxlaw-2794 621 12 survive survive VERB taxlaw-2794 621 13 optimal optimal ADJ taxlaw-2794 621 14 tax tax NOUN taxlaw-2794 621 15 analysis analysis NOUN taxlaw-2794 621 16 ? ? PUNCT taxlaw-2794 621 17 , , PUNCT taxlaw-2794 621 18 53 53 NUM taxlaw-2794 621 19 tax tax NOUN taxlaw-2794 621 20 l. l. PROPN taxlaw-2794 621 21 rev rev PROPN taxlaw-2794 621 22 . . PROPN taxlaw-2794 621 23 51 51 NUM taxlaw-2794 621 24 , , PUNCT taxlaw-2794 621 25 52–53 52–53 NUM taxlaw-2794 621 26 ( ( PUNCT taxlaw-2794 621 27 1999 1999 NUM taxlaw-2794 621 28 ) ) PUNCT taxlaw-2794 621 29 . . PUNCT taxlaw-2794 622 1 99 99 NUM taxlaw-2794 622 2 . . PUNCT taxlaw-2794 623 1 see see VERB taxlaw-2794 623 2 , , PUNCT taxlaw-2794 623 3 e.g. e.g. ADV taxlaw-2794 623 4 , , PUNCT taxlaw-2794 623 5 louis louis PROPN taxlaw-2794 623 6 kaplow kaplow PROPN taxlaw-2794 623 7 , , PUNCT taxlaw-2794 623 8 the the DET taxlaw-2794 623 9 theory theory NOUN taxlaw-2794 623 10 of of ADP taxlaw-2794 623 11 taxation taxation NOUN taxlaw-2794 623 12 and and CCONJ taxlaw-2794 623 13 public public ADJ taxlaw-2794 623 14 economics economic NOUN taxlaw-2794 623 15 15758 15758 NUM taxlaw-2794 623 16 ( ( PUNCT taxlaw-2794 623 17 princeton princeton PROPN taxlaw-2794 623 18 university university PROPN taxlaw-2794 623 19 press press NOUN taxlaw-2794 623 20 2008 2008 NUM taxlaw-2794 623 21 ) ) PUNCT taxlaw-2794 623 22 ; ; PUNCT taxlaw-2794 623 23 tuomala tuomala ADJ taxlaw-2794 623 24 , , PUNCT taxlaw-2794 623 25 supra supra PROPN taxlaw-2794 623 26 note note PROPN taxlaw-2794 623 27 17 17 NUM taxlaw-2794 623 28 , , PUNCT taxlaw-2794 623 29 at at ADP taxlaw-2794 623 30 95–99 95–99 NUM taxlaw-2794 623 31 ; ; PUNCT taxlaw-2794 623 32 daniel daniel PROPN taxlaw-2794 623 33 n. n. PROPN taxlaw-2794 623 34 shaviro shaviro PROPN taxlaw-2794 623 35 , , PUNCT taxlaw-2794 623 36 welfare welfare NOUN taxlaw-2794 623 37 , , PUNCT taxlaw-2794 623 38 cash cash NOUN taxlaw-2794 623 39 grants grant NOUN taxlaw-2794 623 40 , , PUNCT taxlaw-2794 623 41 and and CCONJ taxlaw-2794 623 42 marginal marginal ADJ taxlaw-2794 623 43 rates rate NOUN taxlaw-2794 623 44 , , PUNCT taxlaw-2794 623 45 59 59 NUM taxlaw-2794 623 46 smu smu PROPN taxlaw-2794 623 47 l. l. PROPN taxlaw-2794 623 48 rev rev PROPN taxlaw-2794 623 49 . . PROPN taxlaw-2794 623 50 835 835 NUM taxlaw-2794 623 51 , , PUNCT taxlaw-2794 623 52 850 850 NUM taxlaw-2794 623 53 ( ( PUNCT taxlaw-2794 623 54 2006 2006 NUM taxlaw-2794 623 55 ) ) PUNCT taxlaw-2794 623 56 . . PUNCT taxlaw-2794 624 1 the the DET taxlaw-2794 624 2 intuition intuition NOUN taxlaw-2794 624 3 behind behind ADP taxlaw-2794 624 4 these these DET taxlaw-2794 624 5 results result NOUN taxlaw-2794 624 6 is be AUX taxlaw-2794 624 7 that that PRON taxlaw-2794 624 8 high high ADJ taxlaw-2794 624 9 marginal marginal ADJ taxlaw-2794 624 10 rates rate NOUN taxlaw-2794 624 11 at at ADP taxlaw-2794 624 12 lower low ADJ taxlaw-2794 624 13 income income NOUN taxlaw-2794 624 14 levels level NOUN taxlaw-2794 624 15 raise raise VERB taxlaw-2794 624 16 tax tax NOUN taxlaw-2794 624 17 revenue revenue NOUN taxlaw-2794 624 18 available available ADJ taxlaw-2794 624 19 for for ADP taxlaw-2794 624 20 social social ADJ taxlaw-2794 624 21 welfare welfare NOUN taxlaw-2794 624 22 - - PUNCT taxlaw-2794 624 23 enhancing enhance VERB taxlaw-2794 624 24 redistribution redistribution NOUN taxlaw-2794 624 25 from from ADP taxlaw-2794 624 26 higher high ADJ taxlaw-2794 624 27 income income NOUN taxlaw-2794 624 28 taxpayers taxpayer NOUN taxlaw-2794 624 29 for for ADP taxlaw-2794 624 30 whom whom PRON taxlaw-2794 624 31 those those DET taxlaw-2794 624 32 rates rate NOUN taxlaw-2794 624 33 are be AUX taxlaw-2794 624 34 not not PART taxlaw-2794 624 35 marginal marginal ADJ taxlaw-2794 624 36 , , PUNCT taxlaw-2794 624 37 and and CCONJ taxlaw-2794 624 38 that that SCONJ taxlaw-2794 624 39 the the DET taxlaw-2794 624 40 efficiency efficiency NOUN taxlaw-2794 624 41 cost cost NOUN taxlaw-2794 624 42 of of ADP taxlaw-2794 624 43 high high ADJ taxlaw-2794 624 44 marginal marginal ADJ taxlaw-2794 624 45 rates rate NOUN taxlaw-2794 624 46 at at ADP taxlaw-2794 624 47 low low ADJ taxlaw-2794 624 48 income income NOUN taxlaw-2794 624 49 levels level NOUN taxlaw-2794 624 50 is be AUX taxlaw-2794 624 51 modest modest ADJ taxlaw-2794 624 52 because because SCONJ taxlaw-2794 624 53 those those DET taxlaw-2794 624 54 rates rate NOUN taxlaw-2794 624 55 are be AUX taxlaw-2794 624 56 inframarginal inframarginal ADJ taxlaw-2794 624 57 for for ADP taxlaw-2794 624 58 most most ADJ taxlaw-2794 624 59 of of ADP taxlaw-2794 624 60 the the DET taxlaw-2794 624 61 taxpayers taxpayer NOUN taxlaw-2794 624 62 to to PART taxlaw-2794 624 63 whom whom PRON taxlaw-2794 624 64 they they PRON taxlaw-2794 624 65 apply apply VERB taxlaw-2794 624 66 . . PUNCT taxlaw-2794 625 1 zelenak zelenak PROPN taxlaw-2794 625 2 & & CCONJ taxlaw-2794 625 3 moreland moreland PROPN taxlaw-2794 625 4 , , PUNCT taxlaw-2794 625 5 supra supra PROPN taxlaw-2794 625 6 note note PROPN taxlaw-2794 625 7 98 98 NUM taxlaw-2794 625 8 , , PUNCT taxlaw-2794 625 9 at at ADP taxlaw-2794 625 10 54–55 54–55 NUM taxlaw-2794 625 11 . . PUNCT taxlaw-2794 626 1 116 116 NUM taxlaw-2794 626 2 columbia columbia PROPN taxlaw-2794 626 3 journal journal PROPN taxlaw-2794 626 4 of of ADP taxlaw-2794 626 5 tax tax NOUN taxlaw-2794 626 6 law law NOUN taxlaw-2794 626 7 [ [ X taxlaw-2794 626 8 vol vol NOUN taxlaw-2794 626 9 . . PUNCT taxlaw-2794 627 1 1:91 1:91 NUM taxlaw-2794 627 2 developing develop VERB taxlaw-2794 627 3 a a DET taxlaw-2794 627 4 satisfactory satisfactory ADJ taxlaw-2794 627 5 replacement replacement NOUN taxlaw-2794 627 6 for for ADP taxlaw-2794 627 7 the the DET taxlaw-2794 627 8 complexity complexity NOUN taxlaw-2794 627 9 constraint constraint NOUN taxlaw-2794 627 10 may may AUX taxlaw-2794 627 11 be be AUX taxlaw-2794 627 12 even even ADV taxlaw-2794 627 13 more more ADV taxlaw-2794 627 14 difficult difficult ADJ taxlaw-2794 627 15 in in ADP taxlaw-2794 627 16 this this DET taxlaw-2794 627 17 context context NOUN taxlaw-2794 627 18 than than ADP taxlaw-2794 627 19 in in ADP taxlaw-2794 627 20 the the DET taxlaw-2794 627 21 contexts contexts NOUN taxlaw-2794 627 22 of of ADP taxlaw-2794 627 23 the the DET taxlaw-2794 627 24 amt amt PROPN taxlaw-2794 627 25 and and CCONJ taxlaw-2794 627 26 type type NOUN taxlaw-2794 627 27 - - PUNCT taxlaw-2794 627 28 one one NUM taxlaw-2794 627 29 phase phase NOUN taxlaw-2794 627 30 - - PUNCT taxlaw-2794 627 31 outs out NOUN taxlaw-2794 627 32 . . PUNCT taxlaw-2794 628 1 in in ADP taxlaw-2794 628 2 the the DET taxlaw-2794 628 3 cases case NOUN taxlaw-2794 628 4 of of ADP taxlaw-2794 628 5 the the DET taxlaw-2794 628 6 amt amt PROPN taxlaw-2794 628 7 and and CCONJ taxlaw-2794 628 8 type type NOUN taxlaw-2794 628 9 - - PUNCT taxlaw-2794 628 10 one one NUM taxlaw-2794 628 11 phase phase NOUN taxlaw-2794 628 12 - - PUNCT taxlaw-2794 628 13 outs out NOUN taxlaw-2794 628 14 , , PUNCT taxlaw-2794 628 15 congress congress PROPN taxlaw-2794 628 16 is be AUX taxlaw-2794 628 17 well well ADV taxlaw-2794 628 18 aware aware ADJ taxlaw-2794 628 19 that that SCONJ taxlaw-2794 628 20 the the DET taxlaw-2794 628 21 provisions provision NOUN taxlaw-2794 628 22 are be AUX taxlaw-2794 628 23 bad bad ADJ taxlaw-2794 628 24 policy policy NOUN taxlaw-2794 628 25 , , PUNCT taxlaw-2794 628 26 and and CCONJ taxlaw-2794 628 27 all all PRON taxlaw-2794 628 28 that that PRON taxlaw-2794 628 29 is be AUX taxlaw-2794 628 30 needed need VERB taxlaw-2794 628 31 to to PART taxlaw-2794 628 32 replace replace VERB taxlaw-2794 628 33 the the DET taxlaw-2794 628 34 complexity complexity NOUN taxlaw-2794 628 35 constraint constraint NOUN taxlaw-2794 628 36 is be AUX taxlaw-2794 628 37 the the DET taxlaw-2794 628 38 development development NOUN taxlaw-2794 628 39 of of ADP taxlaw-2794 628 40 a a DET taxlaw-2794 628 41 legislative legislative ADJ taxlaw-2794 628 42 backbone backbone NOUN taxlaw-2794 628 43 . . PUNCT taxlaw-2794 629 1 even even ADV taxlaw-2794 629 2 that that PRON taxlaw-2794 629 3 may may AUX taxlaw-2794 629 4 be be AUX taxlaw-2794 629 5 easier easy ADJ taxlaw-2794 629 6 said say VERB taxlaw-2794 629 7 than than SCONJ taxlaw-2794 629 8 done do VERB taxlaw-2794 629 9 , , PUNCT taxlaw-2794 629 10 but but CCONJ taxlaw-2794 629 11 it it PRON taxlaw-2794 629 12 is be AUX taxlaw-2794 629 13 a a DET taxlaw-2794 629 14 less less ADV taxlaw-2794 629 15 daunting daunting ADJ taxlaw-2794 629 16 task task NOUN taxlaw-2794 629 17 than than ADP taxlaw-2794 629 18 in in ADP taxlaw-2794 629 19 the the DET taxlaw-2794 629 20 case case NOUN taxlaw-2794 629 21 of of ADP taxlaw-2794 629 22 type type NOUN taxlaw-2794 629 23 - - PUNCT taxlaw-2794 629 24 two two NUM taxlaw-2794 629 25 phase phase NOUN taxlaw-2794 629 26 - - PUNCT taxlaw-2794 629 27 outs out NOUN taxlaw-2794 629 28 . . PUNCT taxlaw-2794 630 1 congress congress PROPN taxlaw-2794 630 2 must must AUX taxlaw-2794 630 3 first first ADV taxlaw-2794 630 4 be be AUX taxlaw-2794 630 5 persuaded persuade VERB taxlaw-2794 630 6 that that PRON taxlaw-2794 630 7 type type NOUN taxlaw-2794 630 8 - - PUNCT taxlaw-2794 630 9 two two NUM taxlaw-2794 630 10 phase phase NOUN taxlaw-2794 630 11 - - PUNCT taxlaw-2794 630 12 outs out NOUN taxlaw-2794 630 13 constitute constitute VERB taxlaw-2794 630 14 bad bad ADJ taxlaw-2794 630 15 tax tax NOUN taxlaw-2794 630 16 policy policy NOUN taxlaw-2794 630 17 , , PUNCT taxlaw-2794 630 18 before before SCONJ taxlaw-2794 630 19 it it PRON taxlaw-2794 630 20 can can AUX taxlaw-2794 630 21 be be AUX taxlaw-2794 630 22 expected expect VERB taxlaw-2794 630 23 to to PART taxlaw-2794 630 24 develop develop VERB taxlaw-2794 630 25 the the DET taxlaw-2794 630 26 spine spine NOUN taxlaw-2794 630 27 necessary necessary ADJ taxlaw-2794 630 28 to to PART taxlaw-2794 630 29 reject reject VERB taxlaw-2794 630 30 them they PRON taxlaw-2794 630 31 . . PUNCT taxlaw-2794 631 1 iv iv X taxlaw-2794 631 2 . . PUNCT taxlaw-2794 631 3 is be AUX taxlaw-2794 631 4 there there PRON taxlaw-2794 631 5 a a DET taxlaw-2794 631 6 structural structural ADJ taxlaw-2794 631 7 solution solution NOUN taxlaw-2794 631 8 ? ? PUNCT taxlaw-2794 632 1 it it PRON taxlaw-2794 632 2 would would AUX taxlaw-2794 632 3 be be AUX taxlaw-2794 632 4 nice nice ADJ taxlaw-2794 632 5 , , PUNCT taxlaw-2794 632 6 at at ADP taxlaw-2794 632 7 this this DET taxlaw-2794 632 8 point point NOUN taxlaw-2794 632 9 in in ADP taxlaw-2794 632 10 the the DET taxlaw-2794 632 11 essay essay NOUN taxlaw-2794 632 12 , , PUNCT taxlaw-2794 632 13 to to PART taxlaw-2794 632 14 propose propose VERB taxlaw-2794 632 15 a a DET taxlaw-2794 632 16 structural structural ADJ taxlaw-2794 632 17 reform reform NOUN taxlaw-2794 632 18 in in ADP taxlaw-2794 632 19 the the DET taxlaw-2794 632 20 tax tax NOUN taxlaw-2794 632 21 legislative legislative ADJ taxlaw-2794 632 22 process process NOUN taxlaw-2794 632 23 as as ADP taxlaw-2794 632 24 a a DET taxlaw-2794 632 25 replacement replacement NOUN taxlaw-2794 632 26 for for ADP taxlaw-2794 632 27 the the DET taxlaw-2794 632 28 complexity complexity NOUN taxlaw-2794 632 29 constraint constraint NOUN taxlaw-2794 632 30 formerly formerly ADV taxlaw-2794 632 31 imposed impose VERB taxlaw-2794 632 32 by by ADP taxlaw-2794 632 33 the the DET taxlaw-2794 632 34 burden burden NOUN taxlaw-2794 632 35 of of ADP taxlaw-2794 632 36 tax tax NOUN taxlaw-2794 632 37 return return NOUN taxlaw-2794 632 38 calculations calculation NOUN taxlaw-2794 632 39 . . PUNCT taxlaw-2794 633 1 the the DET taxlaw-2794 633 2 proposal proposal NOUN taxlaw-2794 633 3 might might AUX taxlaw-2794 633 4 call call VERB taxlaw-2794 633 5 for for ADP taxlaw-2794 633 6 mandatory mandatory ADJ taxlaw-2794 633 7 complexity complexity NOUN taxlaw-2794 633 8 analyses analysis NOUN taxlaw-2794 633 9 of of ADP taxlaw-2794 633 10 proposed propose VERB taxlaw-2794 633 11 tax tax NOUN taxlaw-2794 633 12 legislation legislation NOUN taxlaw-2794 633 13 , , PUNCT taxlaw-2794 633 14 for for ADP taxlaw-2794 633 15 the the DET taxlaw-2794 633 16 purpose purpose NOUN taxlaw-2794 633 17 of of ADP taxlaw-2794 633 18 heightening heighten VERB taxlaw-2794 633 19 legislative legislative ADJ taxlaw-2794 633 20 awareness awareness NOUN taxlaw-2794 633 21 of of ADP taxlaw-2794 633 22 complexity complexity NOUN taxlaw-2794 633 23 concerns concern NOUN taxlaw-2794 633 24 and and CCONJ taxlaw-2794 633 25 encouraging encourage VERB taxlaw-2794 633 26 congress congress PROPN taxlaw-2794 633 27 to to PART taxlaw-2794 633 28 look look VERB taxlaw-2794 633 29 with with ADP taxlaw-2794 633 30 skepticism skepticism NOUN taxlaw-2794 633 31 upon upon SCONJ taxlaw-2794 633 32 proposals proposal NOUN taxlaw-2794 633 33 with with ADP taxlaw-2794 633 34 high high ADJ taxlaw-2794 633 35 complexity complexity NOUN taxlaw-2794 633 36 costs cost NOUN taxlaw-2794 633 37 . . PUNCT taxlaw-2794 634 1 as as SCONJ taxlaw-2794 634 2 it it PRON taxlaw-2794 634 3 happens happen VERB taxlaw-2794 634 4 , , PUNCT taxlaw-2794 634 5 however however ADV taxlaw-2794 634 6 , , PUNCT taxlaw-2794 634 7 congress congress PROPN taxlaw-2794 634 8 enacted enact VERB taxlaw-2794 634 9 this this DET taxlaw-2794 634 10 structural structural ADJ taxlaw-2794 634 11 reform reform NOUN taxlaw-2794 634 12 more more ADJ taxlaw-2794 634 13 than than ADP taxlaw-2794 634 14 a a DET taxlaw-2794 634 15 decade decade NOUN taxlaw-2794 634 16 ago ago ADV taxlaw-2794 634 17 , , PUNCT taxlaw-2794 634 18 and and CCONJ taxlaw-2794 634 19 it it PRON taxlaw-2794 634 20 appears appear VERB taxlaw-2794 634 21 to to PART taxlaw-2794 634 22 have have AUX taxlaw-2794 634 23 done do VERB taxlaw-2794 634 24 little little ADJ taxlaw-2794 634 25 or or CCONJ taxlaw-2794 634 26 no no PRON taxlaw-2794 634 27 good good ADJ taxlaw-2794 634 28 . . PUNCT taxlaw-2794 635 1 section section NOUN taxlaw-2794 635 2 4022(a 4022(a NOUN taxlaw-2794 635 3 ) ) PUNCT taxlaw-2794 636 1 of of ADP taxlaw-2794 636 2 the the DET taxlaw-2794 636 3 internal internal ADJ taxlaw-2794 636 4 revenue revenue NOUN taxlaw-2794 636 5 service service NOUN taxlaw-2794 636 6 restructuring restructuring NOUN taxlaw-2794 636 7 and and CCONJ taxlaw-2794 636 8 reform reform NOUN taxlaw-2794 636 9 act act NOUN taxlaw-2794 636 10 of of ADP taxlaw-2794 636 11 1998 1998 NUM taxlaw-2794 636 12 requires require VERB taxlaw-2794 636 13 the the DET taxlaw-2794 636 14 irs irs PROPN taxlaw-2794 636 15 commissioner commissioner NOUN taxlaw-2794 636 16 to to PART taxlaw-2794 636 17 furnish furnish VERB taxlaw-2794 636 18 congress congress PROPN taxlaw-2794 636 19 annually annually ADV taxlaw-2794 636 20 with with ADP taxlaw-2794 636 21 “ " PUNCT taxlaw-2794 636 22 an an DET taxlaw-2794 636 23 analysis analysis NOUN taxlaw-2794 636 24 of of ADP taxlaw-2794 636 25 the the DET taxlaw-2794 636 26 sources source NOUN taxlaw-2794 636 27 of of ADP taxlaw-2794 636 28 complexity complexity NOUN taxlaw-2794 636 29 in in ADP taxlaw-2794 636 30 the the DET taxlaw-2794 636 31 administration administration NOUN taxlaw-2794 636 32 of of ADP taxlaw-2794 636 33 the the DET taxlaw-2794 636 34 federal federal ADJ taxlaw-2794 636 35 tax tax NOUN taxlaw-2794 636 36 laws law NOUN taxlaw-2794 636 37 , , PUNCT taxlaw-2794 636 38 ” " PUNCT taxlaw-2794 636 39 including include VERB taxlaw-2794 636 40 recommendations recommendation NOUN taxlaw-2794 636 41 for for ADP taxlaw-2794 636 42 reducing reduce VERB taxlaw-2794 636 43 complexity.100 complexity.100 NOUN taxlaw-2794 636 44 section section NOUN taxlaw-2794 636 45 4022(b 4022(b NOUN taxlaw-2794 636 46 ) ) PUNCT taxlaw-2794 636 47 of of ADP taxlaw-2794 636 48 the the DET taxlaw-2794 636 49 1998 1998 NUM taxlaw-2794 636 50 act act NOUN taxlaw-2794 636 51 requires require VERB taxlaw-2794 636 52 the the DET taxlaw-2794 636 53 joint joint ADJ taxlaw-2794 636 54 committee committee NOUN taxlaw-2794 636 55 on on ADP taxlaw-2794 636 56 taxation taxation NOUN taxlaw-2794 636 57 to to PART taxlaw-2794 636 58 provide provide VERB taxlaw-2794 636 59 congress congress PROPN taxlaw-2794 636 60 with with ADP taxlaw-2794 636 61 a a DET taxlaw-2794 636 62 “ " PUNCT taxlaw-2794 636 63 tax tax NOUN taxlaw-2794 636 64 complexity complexity NOUN taxlaw-2794 636 65 analysis analysis NOUN taxlaw-2794 636 66 ” " PUNCT taxlaw-2794 636 67 of of ADP taxlaw-2794 636 68 proposed propose VERB taxlaw-2794 636 69 tax tax NOUN taxlaw-2794 636 70 legislation legislation NOUN taxlaw-2794 636 71 reported report VERB taxlaw-2794 636 72 by by ADP taxlaw-2794 636 73 the the DET taxlaw-2794 636 74 house house NOUN taxlaw-2794 636 75 ways way NOUN taxlaw-2794 636 76 and and CCONJ taxlaw-2794 636 77 means mean VERB taxlaw-2794 636 78 committee committee NOUN taxlaw-2794 636 79 , , PUNCT taxlaw-2794 636 80 the the DET taxlaw-2794 636 81 senate senate PROPN taxlaw-2794 636 82 finance finance PROPN taxlaw-2794 636 83 committee committee NOUN taxlaw-2794 636 84 , , PUNCT taxlaw-2794 636 85 or or CCONJ taxlaw-2794 636 86 a a DET taxlaw-2794 636 87 conference conference NOUN taxlaw-2794 636 88 committee committee NOUN taxlaw-2794 636 89 , , PUNCT taxlaw-2794 636 90 if if SCONJ taxlaw-2794 636 91 the the DET taxlaw-2794 636 92 proposed propose VERB taxlaw-2794 636 93 legislation legislation NOUN taxlaw-2794 636 94 includes include VERB taxlaw-2794 636 95 any any DET taxlaw-2794 636 96 provision provision NOUN taxlaw-2794 636 97 “ " PUNCT taxlaw-2794 636 98 which which PRON taxlaw-2794 636 99 has have VERB taxlaw-2794 636 100 widespread widespread ADJ taxlaw-2794 636 101 applicability applicability NOUN taxlaw-2794 636 102 to to ADP taxlaw-2794 636 103 individuals individual NOUN taxlaw-2794 636 104 or or CCONJ taxlaw-2794 636 105 small small ADJ taxlaw-2794 636 106 businesses business NOUN taxlaw-2794 636 107 . . PUNCT taxlaw-2794 637 1 ”101 ”101 NOUN taxlaw-2794 638 1 it it PRON taxlaw-2794 638 2 will will AUX taxlaw-2794 638 3 not not PART taxlaw-2794 638 4 surprise surprise VERB taxlaw-2794 638 5 anyone anyone PRON taxlaw-2794 638 6 familiar familiar ADJ taxlaw-2794 638 7 with with ADP taxlaw-2794 638 8 the the DET taxlaw-2794 638 9 explosive explosive ADJ taxlaw-2794 638 10 growth growth NOUN taxlaw-2794 638 11 of of ADP taxlaw-2794 638 12 tax tax NOUN taxlaw-2794 638 13 expenditures expenditure NOUN taxlaw-2794 638 14 in in ADP taxlaw-2794 638 15 the the DET taxlaw-2794 638 16 years year NOUN taxlaw-2794 638 17 following follow VERB taxlaw-2794 638 18 the the DET taxlaw-2794 638 19 institutionalization institutionalization NOUN taxlaw-2794 638 20 of of ADP taxlaw-2794 638 21 tax tax NOUN taxlaw-2794 638 22 expenditure expenditure NOUN taxlaw-2794 638 23 budget budget NOUN taxlaw-2794 638 24 analysis102 analysis102 PROPN taxlaw-2794 638 25 that that SCONJ taxlaw-2794 638 26 the the DET taxlaw-2794 638 27 structural structural ADJ taxlaw-2794 638 28 reforms reform NOUN taxlaw-2794 638 29 of of ADP taxlaw-2794 638 30 1998 1998 NUM taxlaw-2794 638 31 have have AUX taxlaw-2794 638 32 done do VERB taxlaw-2794 638 33 little little ADJ taxlaw-2794 638 34 or or CCONJ taxlaw-2794 638 35 nothing nothing PRON taxlaw-2794 638 36 to to PART taxlaw-2794 638 37 bring bring VERB taxlaw-2794 638 38 tax tax NOUN taxlaw-2794 638 39 complexity complexity NOUN taxlaw-2794 638 40 under under ADP taxlaw-2794 638 41 control control NOUN taxlaw-2794 638 42 . . PUNCT taxlaw-2794 639 1 the the DET taxlaw-2794 639 2 irs irs PROPN taxlaw-2794 639 3 issued issue VERB taxlaw-2794 639 4 its its PRON taxlaw-2794 639 5 100 100 NUM taxlaw-2794 639 6 . . PUNCT taxlaw-2794 640 1 internal internal ADJ taxlaw-2794 640 2 revenue revenue NOUN taxlaw-2794 640 3 service service NOUN taxlaw-2794 640 4 restructuring restructuring NOUN taxlaw-2794 640 5 and and CCONJ taxlaw-2794 640 6 reform reform NOUN taxlaw-2794 640 7 act act NOUN taxlaw-2794 640 8 of of ADP taxlaw-2794 640 9 1998 1998 NUM taxlaw-2794 640 10 , , PUNCT taxlaw-2794 640 11 pub pub NOUN taxlaw-2794 640 12 . . PUNCT taxlaw-2794 641 1 l. l. PROPN taxlaw-2794 641 2 no no PROPN taxlaw-2794 641 3 . . PROPN taxlaw-2794 642 1 105206 105206 NUM taxlaw-2794 642 2 , , PUNCT taxlaw-2794 642 3 § § PROPN taxlaw-2794 642 4 4022(a 4022(a NOUN taxlaw-2794 642 5 ) ) PUNCT taxlaw-2794 643 1 , , PUNCT taxlaw-2794 643 2 112 112 NUM taxlaw-2794 643 3 stat stat NOUN taxlaw-2794 643 4 . . PUNCT taxlaw-2794 644 1 685 685 NUM taxlaw-2794 644 2 , , PUNCT taxlaw-2794 644 3 785 785 NUM taxlaw-2794 644 4 . . PUNCT taxlaw-2794 645 1 101 101 NUM taxlaw-2794 645 2 . . PUNCT taxlaw-2794 646 1 i i PRON taxlaw-2794 646 2 d. d. PROPN taxlaw-2794 646 3 at at ADP taxlaw-2794 646 4 785–86 785–86 NUM taxlaw-2794 646 5 . . PUNCT taxlaw-2794 647 1 102 102 NUM taxlaw-2794 647 2 . . PUNCT taxlaw-2794 648 1 for for ADP taxlaw-2794 648 2 a a DET taxlaw-2794 648 3 history history NOUN taxlaw-2794 648 4 and and CCONJ taxlaw-2794 648 5 critical critical ADJ taxlaw-2794 648 6 analysis analysis NOUN taxlaw-2794 648 7 of of ADP taxlaw-2794 648 8 the the DET taxlaw-2794 648 9 tax tax NOUN taxlaw-2794 648 10 expenditure expenditure NOUN taxlaw-2794 648 11 budget budget NOUN taxlaw-2794 648 12 concept concept NOUN taxlaw-2794 648 13 , , PUNCT taxlaw-2794 648 14 see see VERB taxlaw-2794 648 15 staff staff NOUN taxlaw-2794 648 16 of of ADP taxlaw-2794 648 17 the the DET taxlaw-2794 648 18 joint joint ADJ taxlaw-2794 648 19 comm comm NOUN taxlaw-2794 648 20 . . PUNCT taxlaw-2794 649 1 on on ADP taxlaw-2794 649 2 taxation taxation NOUN taxlaw-2794 649 3 , , PUNCT taxlaw-2794 649 4 a a DET taxlaw-2794 649 5 reconsideration reconsideration NOUN taxlaw-2794 649 6 of of ADP taxlaw-2794 649 7 tax tax NOUN taxlaw-2794 649 8 expenditure expenditure NOUN taxlaw-2794 649 9 analysis analysis NOUN taxlaw-2794 649 10 ( ( PUNCT taxlaw-2794 649 11 comm comm NOUN taxlaw-2794 649 12 . . PUNCT taxlaw-2794 649 13 print print NOUN taxlaw-2794 649 14 2008 2008 NUM taxlaw-2794 649 15 ) ) PUNCT taxlaw-2794 649 16 . . PUNCT taxlaw-2794 650 1 for for ADP taxlaw-2794 650 2 the the DET taxlaw-2794 650 3 current current ADJ taxlaw-2794 650 4 tax tax NOUN taxlaw-2794 650 5 expenditure expenditure NOUN taxlaw-2794 650 6 budget budget NOUN taxlaw-2794 650 7 , , PUNCT taxlaw-2794 650 8 see see VERB taxlaw-2794 650 9 staff staff NOUN taxlaw-2794 650 10 of of ADP taxlaw-2794 650 11 the the DET taxlaw-2794 650 12 joint joint ADJ taxlaw-2794 650 13 comm comm NOUN taxlaw-2794 650 14 . . PUNCT taxlaw-2794 651 1 on on ADP taxlaw-2794 651 2 taxation taxation NOUN taxlaw-2794 651 3 , , PUNCT taxlaw-2794 651 4 estimates estimate NOUN taxlaw-2794 651 5 of of ADP taxlaw-2794 651 6 federal federal ADJ taxlaw-2794 651 7 tax tax NOUN taxlaw-2794 651 8 expenditures expenditure NOUN taxlaw-2794 651 9 for for ADP taxlaw-2794 651 10 fiscal fiscal ADJ taxlaw-2794 651 11 years year NOUN taxlaw-2794 651 12 2009–2013 2009–2013 NUM taxlaw-2794 651 13 ( ( PUNCT taxlaw-2794 651 14 comm comm NOUN taxlaw-2794 651 15 . . PUNCT taxlaw-2794 652 1 print print NOUN taxlaw-2794 652 2 2010 2010 NUM taxlaw-2794 652 3 ) ) PUNCT taxlaw-2794 652 4 . . PUNCT taxlaw-2794 653 1 2010 2010 NUM taxlaw-2794 653 2 ] ] PUNCT taxlaw-2794 653 3 complex complex ADJ taxlaw-2794 653 4 tax tax NOUN taxlaw-2794 653 5 legislation legislation NOUN taxlaw-2794 653 6 in in ADP taxlaw-2794 653 7 the the DET taxlaw-2794 653 8 turbotax turbotax NOUN taxlaw-2794 653 9 era era NOUN taxlaw-2794 653 10 117 117 NUM taxlaw-2794 653 11 first first ADJ taxlaw-2794 653 12 section section NOUN taxlaw-2794 653 13 4022(a 4022(a NOUN taxlaw-2794 653 14 ) ) PUNCT taxlaw-2794 653 15 report report NOUN taxlaw-2794 653 16 in in ADP taxlaw-2794 653 17 2000 2000 NUM taxlaw-2794 653 18 , , PUNCT taxlaw-2794 653 19 highlighting highlight VERB taxlaw-2794 653 20 the the DET taxlaw-2794 653 21 amt amt PROPN taxlaw-2794 653 22 as as ADP taxlaw-2794 653 23 one one NUM taxlaw-2794 653 24 of of ADP taxlaw-2794 653 25 just just ADV taxlaw-2794 653 26 three three NUM taxlaw-2794 653 27 sources source NOUN taxlaw-2794 653 28 of of ADP taxlaw-2794 653 29 complexity complexity NOUN taxlaw-2794 653 30 discussed discuss VERB taxlaw-2794 653 31 in in ADP taxlaw-2794 653 32 the the DET taxlaw-2794 653 33 report.103 report.103 NOUN taxlaw-2794 653 34 a a DET taxlaw-2794 653 35 year year NOUN taxlaw-2794 653 36 later later ADV taxlaw-2794 653 37 , , PUNCT taxlaw-2794 653 38 congress congress PROPN taxlaw-2794 653 39 responded respond VERB taxlaw-2794 653 40 by by ADP taxlaw-2794 653 41 enacting enact VERB taxlaw-2794 653 42 massive massive ADJ taxlaw-2794 653 43 reductions reduction NOUN taxlaw-2794 653 44 in in ADP taxlaw-2794 653 45 the the DET taxlaw-2794 653 46 regular regular ADJ taxlaw-2794 653 47 income income NOUN taxlaw-2794 653 48 tax tax NOUN taxlaw-2794 653 49 without without ADP taxlaw-2794 653 50 corresponding correspond VERB taxlaw-2794 653 51 reductions reduction NOUN taxlaw-2794 653 52 in in ADP taxlaw-2794 653 53 the the DET taxlaw-2794 653 54 amt amt PROPN taxlaw-2794 653 55 , , PUNCT taxlaw-2794 653 56 thereby thereby ADV taxlaw-2794 653 57 greatly greatly ADV taxlaw-2794 653 58 increasing increase VERB taxlaw-2794 653 59 the the DET taxlaw-2794 653 60 number number NOUN taxlaw-2794 653 61 of of ADP taxlaw-2794 653 62 taxpayers taxpayer NOUN taxlaw-2794 653 63 who who PRON taxlaw-2794 653 64 would would AUX taxlaw-2794 653 65 be be AUX taxlaw-2794 653 66 subject subject ADJ taxlaw-2794 653 67 to to ADP taxlaw-2794 653 68 the the DET taxlaw-2794 653 69 amt amt PROPN taxlaw-2794 653 70 in in ADP taxlaw-2794 653 71 later later ADV taxlaw-2794 653 72 years.104 years.104 PROPN taxlaw-2794 654 1 the the DET taxlaw-2794 654 2 joint joint ADJ taxlaw-2794 654 3 committee committee NOUN taxlaw-2794 654 4 on on ADP taxlaw-2794 654 5 taxation taxation NOUN taxlaw-2794 654 6 did do VERB taxlaw-2794 654 7 its its PRON taxlaw-2794 654 8 job job NOUN taxlaw-2794 654 9 under under ADP taxlaw-2794 654 10 section section NOUN taxlaw-2794 654 11 4022(b 4022(b PRON taxlaw-2794 654 12 ) ) PUNCT taxlaw-2794 654 13 with with ADP taxlaw-2794 654 14 respect respect NOUN taxlaw-2794 654 15 to to ADP taxlaw-2794 654 16 the the DET taxlaw-2794 654 17 2001 2001 NUM taxlaw-2794 654 18 legislation legislation NOUN taxlaw-2794 654 19 . . PUNCT taxlaw-2794 655 1 it it PRON taxlaw-2794 655 2 alerted alert VERB taxlaw-2794 655 3 congress congress PROPN taxlaw-2794 655 4 that that SCONJ taxlaw-2794 655 5 by by ADP taxlaw-2794 655 6 2010 2010 NUM taxlaw-2794 655 7 an an DET taxlaw-2794 655 8 estimated estimate VERB taxlaw-2794 655 9 “ " PUNCT taxlaw-2794 655 10 18 18 NUM taxlaw-2794 655 11 million million NUM taxlaw-2794 655 12 additional additional ADJ taxlaw-2794 655 13 individual individual ADJ taxlaw-2794 655 14 income income NOUN taxlaw-2794 655 15 tax tax NOUN taxlaw-2794 655 16 returns return NOUN taxlaw-2794 655 17 . . PUNCT taxlaw-2794 655 18 . . PUNCT taxlaw-2794 656 1 . . PUNCT taxlaw-2794 657 1 would would AUX taxlaw-2794 657 2 be be AUX taxlaw-2794 657 3 affected affect VERB taxlaw-2794 657 4 by by ADP taxlaw-2794 657 5 the the DET taxlaw-2794 657 6 alternative alternative ADJ taxlaw-2794 657 7 minimum minimum ADJ taxlaw-2794 657 8 tax tax NOUN taxlaw-2794 657 9 ” " PUNCT taxlaw-2794 657 10 as as ADP taxlaw-2794 657 11 a a DET taxlaw-2794 657 12 result result NOUN taxlaw-2794 657 13 of of ADP taxlaw-2794 657 14 the the DET taxlaw-2794 657 15 proposed propose VERB taxlaw-2794 657 16 2001 2001 NUM taxlaw-2794 657 17 regular regular ADJ taxlaw-2794 657 18 tax tax NOUN taxlaw-2794 657 19 reductions,105 reductions,105 NOUN taxlaw-2794 658 1 but but CCONJ taxlaw-2794 658 2 this this PRON taxlaw-2794 658 3 did do AUX taxlaw-2794 658 4 not not PART taxlaw-2794 658 5 dissuade dissuade VERB taxlaw-2794 658 6 congress congress PROPN taxlaw-2794 658 7 from from ADP taxlaw-2794 658 8 enacting enact VERB taxlaw-2794 658 9 the the DET taxlaw-2794 658 10 proposed propose VERB taxlaw-2794 658 11 regular regular ADJ taxlaw-2794 658 12 tax tax NOUN taxlaw-2794 658 13 reductions reduction NOUN taxlaw-2794 658 14 . . PUNCT taxlaw-2794 659 1 congress congress PROPN taxlaw-2794 659 2 seemed seem VERB taxlaw-2794 659 3 to to PART taxlaw-2794 659 4 be be AUX taxlaw-2794 659 5 mocking mock VERB taxlaw-2794 659 6 the the DET taxlaw-2794 659 7 very very ADV taxlaw-2794 659 8 complexity complexity NOUN taxlaw-2794 659 9 analyses analysis NOUN taxlaw-2794 659 10 it it PRON taxlaw-2794 659 11 had have AUX taxlaw-2794 659 12 mandated mandate VERB taxlaw-2794 659 13 only only ADV taxlaw-2794 659 14 three three NUM taxlaw-2794 659 15 years year NOUN taxlaw-2794 659 16 earlier early ADV taxlaw-2794 659 17 . . PUNCT taxlaw-2794 660 1 the the DET taxlaw-2794 660 2 story story NOUN taxlaw-2794 660 3 is be AUX taxlaw-2794 660 4 not not PART taxlaw-2794 660 5 quite quite ADV taxlaw-2794 660 6 so so ADV taxlaw-2794 660 7 grimly grimly ADV taxlaw-2794 660 8 amusing amusing ADJ taxlaw-2794 660 9 in in ADP taxlaw-2794 660 10 the the DET taxlaw-2794 660 11 case case NOUN taxlaw-2794 660 12 of of ADP taxlaw-2794 660 13 phase phase NOUN taxlaw-2794 660 14 - - PUNCT taxlaw-2794 660 15 outs out NOUN taxlaw-2794 660 16 . . PUNCT taxlaw-2794 661 1 as as SCONJ taxlaw-2794 661 2 noted note VERB taxlaw-2794 661 3 earlier,106 earlier,106 NOUN taxlaw-2794 661 4 the the DET taxlaw-2794 661 5 banner banner NOUN taxlaw-2794 661 6 year year NOUN taxlaw-2794 661 7 for for ADP taxlaw-2794 661 8 the the DET taxlaw-2794 661 9 enactment enactment NOUN taxlaw-2794 661 10 of of ADP taxlaw-2794 661 11 phase phase NOUN taxlaw-2794 661 12 - - PUNCT taxlaw-2794 661 13 outs out NOUN taxlaw-2794 661 14 was be AUX taxlaw-2794 661 15 1997 1997 NUM taxlaw-2794 661 16 — — PUNCT taxlaw-2794 661 17 a a DET taxlaw-2794 661 18 fact fact NOUN taxlaw-2794 661 19 that that PRON taxlaw-2794 661 20 might might AUX taxlaw-2794 661 21 suggest suggest VERB taxlaw-2794 661 22 that that SCONJ taxlaw-2794 661 23 the the DET taxlaw-2794 661 24 tax tax NOUN taxlaw-2794 661 25 complexity complexity NOUN taxlaw-2794 661 26 analyses analysis NOUN taxlaw-2794 661 27 required require VERB taxlaw-2794 661 28 by by ADP taxlaw-2794 661 29 the the DET taxlaw-2794 661 30 1998 1998 NUM taxlaw-2794 661 31 legislation legislation NOUN taxlaw-2794 661 32 restrained restrain VERB taxlaw-2794 661 33 the the DET taxlaw-2794 661 34 growth growth NOUN taxlaw-2794 661 35 of of ADP taxlaw-2794 661 36 phase phase NOUN taxlaw-2794 661 37 - - PUNCT taxlaw-2794 661 38 outs out NOUN taxlaw-2794 661 39 in in ADP taxlaw-2794 661 40 later later ADJ taxlaw-2794 661 41 years year NOUN taxlaw-2794 661 42 . . PUNCT taxlaw-2794 662 1 this this PRON taxlaw-2794 662 2 seems seem VERB taxlaw-2794 662 3 unlikely unlikely ADJ taxlaw-2794 662 4 , , PUNCT taxlaw-2794 662 5 however however ADV taxlaw-2794 662 6 . . PUNCT taxlaw-2794 663 1 for for SCONJ taxlaw-2794 663 2 this this DET taxlaw-2794 663 3 interpretation interpretation NOUN taxlaw-2794 663 4 to to PART taxlaw-2794 663 5 be be AUX taxlaw-2794 663 6 persuasive persuasive ADJ taxlaw-2794 663 7 , , PUNCT taxlaw-2794 663 8 there there PRON taxlaw-2794 663 9 would would AUX taxlaw-2794 663 10 have have VERB taxlaw-2794 663 11 to to PART taxlaw-2794 663 12 be be AUX taxlaw-2794 663 13 some some DET taxlaw-2794 663 14 explanation explanation NOUN taxlaw-2794 663 15 as as ADP taxlaw-2794 663 16 to to ADP taxlaw-2794 663 17 why why SCONJ taxlaw-2794 663 18 section section NOUN taxlaw-2794 663 19 4022 4022 NUM taxlaw-2794 663 20 was be AUX taxlaw-2794 663 21 effective effective ADJ taxlaw-2794 663 22 in in ADP taxlaw-2794 663 23 restraining restrain VERB taxlaw-2794 663 24 the the DET taxlaw-2794 663 25 growth growth NOUN taxlaw-2794 663 26 of of ADP taxlaw-2794 663 27 phase phase NOUN taxlaw-2794 663 28 - - PUNCT taxlaw-2794 663 29 outs out NOUN taxlaw-2794 663 30 even even ADV taxlaw-2794 663 31 as as SCONJ taxlaw-2794 663 32 it it PRON taxlaw-2794 663 33 was be AUX taxlaw-2794 663 34 dramatically dramatically ADV taxlaw-2794 663 35 ineffective ineffective ADJ taxlaw-2794 663 36 in in ADP taxlaw-2794 663 37 restraining restrain VERB taxlaw-2794 663 38 the the DET taxlaw-2794 663 39 growth growth NOUN taxlaw-2794 663 40 of of ADP taxlaw-2794 663 41 the the DET taxlaw-2794 663 42 amt amt PROPN taxlaw-2794 663 43 . . PUNCT taxlaw-2794 664 1 no no DET taxlaw-2794 664 2 such such ADJ taxlaw-2794 664 3 explanation explanation NOUN taxlaw-2794 664 4 comes come VERB taxlaw-2794 664 5 to to ADP taxlaw-2794 664 6 mind mind NOUN taxlaw-2794 664 7 . . PUNCT taxlaw-2794 665 1 moreover moreover ADV taxlaw-2794 665 2 , , PUNCT taxlaw-2794 665 3 as as SCONJ taxlaw-2794 665 4 recounted recount VERB taxlaw-2794 665 5 earlier early ADV taxlaw-2794 665 6 , , PUNCT taxlaw-2794 665 7 congress congress PROPN taxlaw-2794 665 8 has have AUX taxlaw-2794 665 9 continued continue VERB taxlaw-2794 665 10 to to PART taxlaw-2794 665 11 enact enact VERB taxlaw-2794 665 12 new new ADJ taxlaw-2794 665 13 phase phase NOUN taxlaw-2794 665 14 - - PUNCT taxlaw-2794 665 15 outs out NOUN taxlaw-2794 665 16 in in ADP taxlaw-2794 665 17 recent recent ADJ taxlaw-2794 665 18 years year NOUN taxlaw-2794 665 19 ( ( PUNCT taxlaw-2794 665 20 albeit albeit SCONJ taxlaw-2794 665 21 not not PART taxlaw-2794 665 22 at at ADP taxlaw-2794 665 23 the the DET taxlaw-2794 665 24 record record NOUN taxlaw-2794 665 25 - - PUNCT taxlaw-2794 665 26 setting set VERB taxlaw-2794 665 27 pace pace NOUN taxlaw-2794 665 28 of of ADP taxlaw-2794 665 29 2007),107 2007),107 NUM taxlaw-2794 665 30 and and CCONJ taxlaw-2794 665 31 has have AUX taxlaw-2794 665 32 shown show VERB taxlaw-2794 665 33 little little ADJ taxlaw-2794 665 34 interest interest NOUN taxlaw-2794 665 35 in in ADP taxlaw-2794 665 36 simplifying simplify VERB taxlaw-2794 665 37 the the DET taxlaw-2794 665 38 law law NOUN taxlaw-2794 665 39 by by ADP taxlaw-2794 665 40 repealing repeal VERB taxlaw-2794 665 41 existing exist VERB taxlaw-2794 665 42 phase phase NOUN taxlaw-2794 665 43 - - PUNCT taxlaw-2794 665 44 outs.108 outs.108 NOUN taxlaw-2794 665 45 the the DET taxlaw-2794 665 46 problem problem NOUN taxlaw-2794 665 47 is be AUX taxlaw-2794 665 48 that that SCONJ taxlaw-2794 665 49 the the DET taxlaw-2794 665 50 structural structural ADJ taxlaw-2794 665 51 reforms reform NOUN taxlaw-2794 665 52 of of ADP taxlaw-2794 665 53 1998 1998 NUM taxlaw-2794 665 54 can can AUX taxlaw-2794 665 55 not not PART taxlaw-2794 665 56 force force VERB taxlaw-2794 665 57 congress congress PROPN taxlaw-2794 665 58 to to PART taxlaw-2794 665 59 be be AUX taxlaw-2794 665 60 serious serious ADJ taxlaw-2794 665 61 about about ADP taxlaw-2794 665 62 resisting resist VERB taxlaw-2794 665 63 tax tax NOUN taxlaw-2794 665 64 complexity complexity NOUN taxlaw-2794 665 65 . . PUNCT taxlaw-2794 666 1 this this PRON taxlaw-2794 666 2 is be AUX taxlaw-2794 666 3 illustrated illustrate VERB taxlaw-2794 666 4 by by ADP taxlaw-2794 666 5 the the DET taxlaw-2794 666 6 fact fact NOUN taxlaw-2794 666 7 that that SCONJ taxlaw-2794 666 8 congress congress PROPN taxlaw-2794 666 9 does do AUX taxlaw-2794 666 10 not not PART taxlaw-2794 666 11 even even ADV taxlaw-2794 666 12 take take VERB taxlaw-2794 666 13 the the DET taxlaw-2794 666 14 trouble trouble NOUN taxlaw-2794 666 15 to to PART taxlaw-2794 666 16 ensure ensure VERB taxlaw-2794 666 17 that that SCONJ taxlaw-2794 666 18 it it PRON taxlaw-2794 666 19 receives receive VERB taxlaw-2794 666 20 the the DET taxlaw-2794 666 21 input input NOUN taxlaw-2794 666 22 called call VERB taxlaw-2794 666 23 for for ADP taxlaw-2794 666 24 by by ADP taxlaw-2794 666 25 the the DET taxlaw-2794 666 26 1998 1998 NUM taxlaw-2794 666 27 legislation legislation NOUN taxlaw-2794 666 28 . . PUNCT taxlaw-2794 667 1 the the DET taxlaw-2794 667 2 irs irs PROPN taxlaw-2794 667 3 commissioner commissioner NOUN taxlaw-2794 667 4 has have AUX taxlaw-2794 667 5 never never ADV taxlaw-2794 667 6 filed file VERB taxlaw-2794 667 7 another another DET taxlaw-2794 667 8 complexity complexity NOUN taxlaw-2794 667 9 report report NOUN taxlaw-2794 667 10 after after ADP taxlaw-2794 667 11 the the DET taxlaw-2794 667 12 “ " PUNCT taxlaw-2794 667 13 first first ADJ taxlaw-2794 667 14 annual annual ADJ taxlaw-2794 667 15 ” " PUNCT taxlaw-2794 667 16 report report NOUN taxlaw-2794 667 17 of of ADP taxlaw-2794 667 18 2000 2000 NUM taxlaw-2794 667 19 , , PUNCT taxlaw-2794 667 20 and and CCONJ taxlaw-2794 667 21 there there PRON taxlaw-2794 667 22 is be VERB taxlaw-2794 667 23 no no DET taxlaw-2794 667 24 indication indication NOUN taxlaw-2794 667 25 in in ADP taxlaw-2794 667 26 the the DET taxlaw-2794 667 27 public public ADJ taxlaw-2794 667 28 record record NOUN taxlaw-2794 667 29 that that SCONJ taxlaw-2794 667 30 103 103 NUM taxlaw-2794 667 31 . . PUNCT taxlaw-2794 668 1 internal internal ADJ taxlaw-2794 668 2 revenue revenue NOUN taxlaw-2794 668 3 service service NOUN taxlaw-2794 668 4 , , PUNCT taxlaw-2794 668 5 annual annual ADJ taxlaw-2794 668 6 report report NOUN taxlaw-2794 668 7 from from ADP taxlaw-2794 668 8 the the DET taxlaw-2794 668 9 commissioner commissioner NOUN taxlaw-2794 668 10 of of ADP taxlaw-2794 668 11 the the DET taxlaw-2794 668 12 internal internal ADJ taxlaw-2794 668 13 revenue revenue NOUN taxlaw-2794 668 14 service service NOUN taxlaw-2794 668 15 on on ADP taxlaw-2794 668 16 tax tax NOUN taxlaw-2794 668 17 law law NOUN taxlaw-2794 668 18 complexity complexity NOUN taxlaw-2794 668 19 , , PUNCT taxlaw-2794 668 20 128 128 NUM taxlaw-2794 668 21 - - SYM taxlaw-2794 668 22 40 40 NUM taxlaw-2794 668 23 tax tax NOUN taxlaw-2794 668 24 notes note NOUN taxlaw-2794 668 25 today today NOUN taxlaw-2794 668 26 ( ( PUNCT taxlaw-2794 668 27 2000 2000 NUM taxlaw-2794 668 28 ) ) PUNCT taxlaw-2794 668 29 . . PUNCT taxlaw-2794 669 1 the the DET taxlaw-2794 669 2 other other ADJ taxlaw-2794 669 3 sources source NOUN taxlaw-2794 669 4 of of ADP taxlaw-2794 669 5 complexity complexity NOUN taxlaw-2794 669 6 discussed discuss VERB taxlaw-2794 669 7 in in ADP taxlaw-2794 669 8 the the DET taxlaw-2794 669 9 report report NOUN taxlaw-2794 669 10 were be AUX taxlaw-2794 669 11 estimated estimate VERB taxlaw-2794 669 12 taxes taxis NOUN taxlaw-2794 669 13 and and CCONJ taxlaw-2794 669 14 filing file VERB taxlaw-2794 669 15 status status NOUN taxlaw-2794 669 16 determinations determination NOUN taxlaw-2794 669 17 . . PUNCT taxlaw-2794 670 1 104 104 NUM taxlaw-2794 670 2 . . PUNCT taxlaw-2794 671 1 for for ADP taxlaw-2794 671 2 a a DET taxlaw-2794 671 3 description description NOUN taxlaw-2794 671 4 and and CCONJ taxlaw-2794 671 5 discussion discussion NOUN taxlaw-2794 671 6 of of ADP taxlaw-2794 671 7 the the DET taxlaw-2794 671 8 effect effect NOUN taxlaw-2794 671 9 of of ADP taxlaw-2794 671 10 the the DET taxlaw-2794 671 11 2001 2001 NUM taxlaw-2794 671 12 legislation legislation NOUN taxlaw-2794 671 13 on on ADP taxlaw-2794 671 14 the the DET taxlaw-2794 671 15 growth growth NOUN taxlaw-2794 671 16 of of ADP taxlaw-2794 671 17 the the DET taxlaw-2794 671 18 amt amt PROPN taxlaw-2794 671 19 , , PUNCT taxlaw-2794 671 20 see see VERB taxlaw-2794 671 21 supra supra PROPN taxlaw-2794 671 22 notes note NOUN taxlaw-2794 671 23 32–35 32–35 NUM taxlaw-2794 671 24 and and CCONJ taxlaw-2794 671 25 accompanying accompany VERB taxlaw-2794 671 26 text text NOUN taxlaw-2794 671 27 . . PUNCT taxlaw-2794 672 1 105 105 NUM taxlaw-2794 672 2 . . PUNCT taxlaw-2794 673 1 h.r h.r PROPN taxlaw-2794 673 2 . . PROPN taxlaw-2794 673 3 rep rep PROPN taxlaw-2794 673 4 . . PROPN taxlaw-2794 673 5 no no INTJ taxlaw-2794 673 6 . . PUNCT taxlaw-2794 674 1 107 107 NUM taxlaw-2794 674 2 - - SYM taxlaw-2794 674 3 84 84 NUM taxlaw-2794 674 4 , , PUNCT taxlaw-2794 674 5 at at ADP taxlaw-2794 674 6 329 329 NUM taxlaw-2794 674 7 ( ( PUNCT taxlaw-2794 674 8 2001 2001 NUM taxlaw-2794 674 9 ) ) PUNCT taxlaw-2794 674 10 ( ( PUNCT taxlaw-2794 674 11 conf conf NOUN taxlaw-2794 674 12 . . PUNCT taxlaw-2794 674 13 rep rep PROPN taxlaw-2794 674 14 . . PROPN taxlaw-2794 674 15 ) ) PUNCT taxlaw-2794 674 16 . . PUNCT taxlaw-2794 675 1 106 106 NUM taxlaw-2794 675 2 . . PUNCT taxlaw-2794 676 1 see see VERB taxlaw-2794 676 2 supra supra PROPN taxlaw-2794 676 3 notes note NOUN taxlaw-2794 676 4 63–67 63–67 PROPN taxlaw-2794 676 5 and and CCONJ taxlaw-2794 676 6 accompanying accompany VERB taxlaw-2794 676 7 text text NOUN taxlaw-2794 676 8 . . PUNCT taxlaw-2794 677 1 107 107 NUM taxlaw-2794 677 2 . . PUNCT taxlaw-2794 678 1 see see VERB taxlaw-2794 678 2 supra supra PROPN taxlaw-2794 678 3 notes note VERB taxlaw-2794 678 4 74–75 74–75 NUM taxlaw-2794 678 5 and and CCONJ taxlaw-2794 678 6 accompanying accompany VERB taxlaw-2794 678 7 text text NOUN taxlaw-2794 678 8 . . PUNCT taxlaw-2794 679 1 108 108 NUM taxlaw-2794 679 2 . . PUNCT taxlaw-2794 680 1 as as SCONJ taxlaw-2794 680 2 noted note VERB taxlaw-2794 680 3 earlier early ADV taxlaw-2794 680 4 ( ( PUNCT taxlaw-2794 680 5 see see VERB taxlaw-2794 680 6 supra supra PROPN taxlaw-2794 680 7 notes note VERB taxlaw-2794 680 8 71–73 71–73 NUM taxlaw-2794 680 9 and and CCONJ taxlaw-2794 680 10 accompanying accompany VERB taxlaw-2794 680 11 text text NOUN taxlaw-2794 680 12 ) ) PUNCT taxlaw-2794 680 13 , , PUNCT taxlaw-2794 680 14 the the DET taxlaw-2794 680 15 phase phase NOUN taxlaw-2794 680 16 - - PUNCT taxlaw-2794 680 17 outs out NOUN taxlaw-2794 680 18 of of ADP taxlaw-2794 680 19 § § PROPN taxlaw-2794 680 20 § § PROPN taxlaw-2794 680 21 68 68 NUM taxlaw-2794 680 22 and and CCONJ taxlaw-2794 680 23 151(d)(3 151(d)(3 NUM taxlaw-2794 680 24 ) ) PUNCT taxlaw-2794 680 25 are be AUX taxlaw-2794 680 26 scheduled schedule VERB taxlaw-2794 680 27 to to PART taxlaw-2794 680 28 be be AUX taxlaw-2794 680 29 eliminated eliminate VERB taxlaw-2794 680 30 only only ADV taxlaw-2794 680 31 for for ADP taxlaw-2794 680 32 the the DET taxlaw-2794 680 33 single single ADJ taxlaw-2794 680 34 year year NOUN taxlaw-2794 680 35 of of ADP taxlaw-2794 680 36 2010 2010 NUM taxlaw-2794 680 37 . . PUNCT taxlaw-2794 681 1 118 118 NUM taxlaw-2794 681 2 columbia columbia PROPN taxlaw-2794 681 3 journal journal PROPN taxlaw-2794 681 4 of of ADP taxlaw-2794 681 5 tax tax NOUN taxlaw-2794 681 6 law law NOUN taxlaw-2794 681 7 [ [ X taxlaw-2794 681 8 vol vol NOUN taxlaw-2794 681 9 . . PUNCT taxlaw-2794 682 1 1:91 1:91 NUM taxlaw-2794 682 2 anyone anyone PRON taxlaw-2794 682 3 in in ADP taxlaw-2794 682 4 congress congress PROPN taxlaw-2794 682 5 has have AUX taxlaw-2794 682 6 complained.109 complained.109 VERB taxlaw-2794 682 7 the the DET taxlaw-2794 682 8 joint joint ADJ taxlaw-2794 682 9 committee committee NOUN taxlaw-2794 682 10 on on ADP taxlaw-2794 682 11 taxation taxation NOUN taxlaw-2794 682 12 does do AUX taxlaw-2794 682 13 provide provide VERB taxlaw-2794 682 14 complexity complexity NOUN taxlaw-2794 682 15 analyses analysis NOUN taxlaw-2794 682 16 of of ADP taxlaw-2794 682 17 proposed propose VERB taxlaw-2794 682 18 legislation legislation NOUN taxlaw-2794 682 19 from from ADP taxlaw-2794 682 20 time time NOUN taxlaw-2794 682 21 to to ADP taxlaw-2794 682 22 time time NOUN taxlaw-2794 682 23 , , PUNCT taxlaw-2794 682 24 but but CCONJ taxlaw-2794 682 25 it it PRON taxlaw-2794 682 26 is be AUX taxlaw-2794 682 27 quite quite ADV taxlaw-2794 682 28 willing willing ADJ taxlaw-2794 682 29 to to PART taxlaw-2794 682 30 declare declare VERB taxlaw-2794 682 31 — — PUNCT taxlaw-2794 682 32 in in ADP taxlaw-2794 682 33 dubious dubious ADJ taxlaw-2794 682 34 circumstances circumstance NOUN taxlaw-2794 682 35 -- -- PUNCT taxlaw-2794 682 36 that that SCONJ taxlaw-2794 682 37 a a DET taxlaw-2794 682 38 proposed propose VERB taxlaw-2794 682 39 provision provision NOUN taxlaw-2794 682 40 lacks lack VERB taxlaw-2794 682 41 “ " PUNCT taxlaw-2794 682 42 widespread widespread ADJ taxlaw-2794 682 43 applicability applicability NOUN taxlaw-2794 682 44 ” " PUNCT taxlaw-2794 682 45 and and CCONJ taxlaw-2794 682 46 thus thus ADV taxlaw-2794 682 47 is be AUX taxlaw-2794 682 48 not not PART taxlaw-2794 682 49 subject subject ADJ taxlaw-2794 682 50 to to ADP taxlaw-2794 682 51 the the DET taxlaw-2794 682 52 complexity complexity NOUN taxlaw-2794 682 53 analysis analysis NOUN taxlaw-2794 682 54 requirement requirement NOUN taxlaw-2794 682 55 . . PUNCT taxlaw-2794 683 1 the the DET taxlaw-2794 683 2 joint joint ADJ taxlaw-2794 683 3 committee committee NOUN taxlaw-2794 683 4 decided decide VERB taxlaw-2794 683 5 , , PUNCT taxlaw-2794 683 6 for for ADP taxlaw-2794 683 7 example example NOUN taxlaw-2794 683 8 , , PUNCT taxlaw-2794 683 9 that that SCONJ taxlaw-2794 683 10 a a DET taxlaw-2794 683 11 proposed propose VERB taxlaw-2794 683 12 first first ADJ taxlaw-2794 683 13 - - PUNCT taxlaw-2794 683 14 time time NOUN taxlaw-2794 683 15 homebuyers homebuyer NOUN taxlaw-2794 683 16 ’ ' PUNCT taxlaw-2794 683 17 credit credit NOUN taxlaw-2794 683 18 ( ( PUNCT taxlaw-2794 683 19 with with ADP taxlaw-2794 683 20 a a DET taxlaw-2794 683 21 phase phase NOUN taxlaw-2794 683 22 - - PUNCT taxlaw-2794 683 23 out out ADP taxlaw-2794 683 24 provision provision NOUN taxlaw-2794 683 25 ) ) PUNCT taxlaw-2794 683 26 was be AUX taxlaw-2794 683 27 not not PART taxlaw-2794 683 28 subject subject ADJ taxlaw-2794 683 29 to to ADP taxlaw-2794 683 30 complexity complexity NOUN taxlaw-2794 683 31 analysis analysis NOUN taxlaw-2794 683 32 because because SCONJ taxlaw-2794 683 33 it it PRON taxlaw-2794 683 34 would would AUX taxlaw-2794 683 35 not not PART taxlaw-2794 683 36 be be AUX taxlaw-2794 683 37 widely widely ADV taxlaw-2794 683 38 applicable.110 applicable.110 ADJ taxlaw-2794 683 39 in in ADP taxlaw-2794 683 40 short short ADJ taxlaw-2794 683 41 , , PUNCT taxlaw-2794 683 42 the the DET taxlaw-2794 683 43 structural structural ADJ taxlaw-2794 683 44 reform reform NOUN taxlaw-2794 683 45 approach approach NOUN taxlaw-2794 683 46 has have AUX taxlaw-2794 683 47 already already ADV taxlaw-2794 683 48 been be AUX taxlaw-2794 683 49 tried try VERB taxlaw-2794 683 50 , , PUNCT taxlaw-2794 683 51 and and CCONJ taxlaw-2794 683 52 has have AUX taxlaw-2794 683 53 failed fail VERB taxlaw-2794 683 54 . . PUNCT taxlaw-2794 684 1 the the DET taxlaw-2794 684 2 structural structural ADJ taxlaw-2794 684 3 reform reform NOUN taxlaw-2794 684 4 can can AUX taxlaw-2794 684 5 not not PART taxlaw-2794 684 6 serve serve VERB taxlaw-2794 684 7 as as ADP taxlaw-2794 684 8 an an DET taxlaw-2794 684 9 adequate adequate ADJ taxlaw-2794 684 10 replacement replacement NOUN taxlaw-2794 684 11 for for ADP taxlaw-2794 684 12 the the DET taxlaw-2794 684 13 now now ADV taxlaw-2794 684 14 - - PUNCT taxlaw-2794 684 15 vanished vanish VERB taxlaw-2794 684 16 computational computational ADJ taxlaw-2794 684 17 complexity complexity NOUN taxlaw-2794 684 18 constraint constraint NOUN taxlaw-2794 684 19 , , PUNCT taxlaw-2794 684 20 because because SCONJ taxlaw-2794 684 21 congress congress PROPN taxlaw-2794 684 22 can can AUX taxlaw-2794 684 23 — — PUNCT taxlaw-2794 684 24 and and CCONJ taxlaw-2794 684 25 does do AUX taxlaw-2794 684 26 — — PUNCT taxlaw-2794 684 27 simply simply ADV taxlaw-2794 684 28 ignore ignore VERB taxlaw-2794 684 29 the the DET taxlaw-2794 684 30 information information NOUN taxlaw-2794 684 31 provided provide VERB taxlaw-2794 684 32 to to ADP taxlaw-2794 684 33 it it PRON taxlaw-2794 684 34 by by ADP taxlaw-2794 684 35 the the DET taxlaw-2794 684 36 reform reform NOUN taxlaw-2794 684 37 ( ( PUNCT taxlaw-2794 684 38 in in ADP taxlaw-2794 684 39 those those DET taxlaw-2794 684 40 cases case NOUN taxlaw-2794 684 41 in in ADP taxlaw-2794 684 42 which which PRON taxlaw-2794 684 43 it it PRON taxlaw-2794 684 44 even even ADV taxlaw-2794 684 45 receives receive VERB taxlaw-2794 684 46 the the DET taxlaw-2794 684 47 required require VERB taxlaw-2794 684 48 information information NOUN taxlaw-2794 684 49 ) ) PUNCT taxlaw-2794 684 50 . . PUNCT taxlaw-2794 685 1 what what PRON taxlaw-2794 685 2 is be AUX taxlaw-2794 685 3 needed need VERB taxlaw-2794 685 4 is be AUX taxlaw-2794 685 5 not not PART taxlaw-2794 685 6 a a DET taxlaw-2794 685 7 structural structural ADJ taxlaw-2794 685 8 reform reform NOUN taxlaw-2794 685 9 , , PUNCT taxlaw-2794 685 10 but but CCONJ taxlaw-2794 685 11 a a DET taxlaw-2794 685 12 changing changing NOUN taxlaw-2794 685 13 of of ADP taxlaw-2794 685 14 congressional congressional ADJ taxlaw-2794 685 15 hearts heart NOUN taxlaw-2794 685 16 and and CCONJ taxlaw-2794 685 17 minds mind NOUN taxlaw-2794 685 18 . . PUNCT taxlaw-2794 686 1 i i PRON taxlaw-2794 686 2 hope hope VERB taxlaw-2794 686 3 that that PRON taxlaw-2794 686 4 is be AUX taxlaw-2794 686 5 not not PART taxlaw-2794 686 6 a a DET taxlaw-2794 686 7 counsel counsel NOUN taxlaw-2794 686 8 of of ADP taxlaw-2794 686 9 despair despair NOUN taxlaw-2794 686 10 . . PUNCT taxlaw-2794 687 1 conclusion conclusion NOUN taxlaw-2794 687 2 in in ADP taxlaw-2794 687 3 the the DET taxlaw-2794 687 4 era era NOUN taxlaw-2794 687 5 of of ADP taxlaw-2794 687 6 pencil pencil NOUN taxlaw-2794 687 7 - - PUNCT taxlaw-2794 687 8 and and CCONJ taxlaw-2794 687 9 - - PUNCT taxlaw-2794 687 10 paper paper NOUN taxlaw-2794 687 11 tax tax NOUN taxlaw-2794 687 12 return return NOUN taxlaw-2794 687 13 preparation preparation NOUN taxlaw-2794 687 14 , , PUNCT taxlaw-2794 687 15 congress congress PROPN taxlaw-2794 687 16 refrained refrain VERB taxlaw-2794 687 17 from from ADP taxlaw-2794 687 18 imposing impose VERB taxlaw-2794 687 19 provisions provision NOUN taxlaw-2794 687 20 of of ADP taxlaw-2794 687 21 great great ADJ taxlaw-2794 687 22 computational computational ADJ taxlaw-2794 687 23 complexity complexity NOUN taxlaw-2794 687 24 on on ADP taxlaw-2794 687 25 large large ADJ taxlaw-2794 687 26 numbers number NOUN taxlaw-2794 687 27 of of ADP taxlaw-2794 687 28 taxpayers taxpayer NOUN taxlaw-2794 687 29 , , PUNCT taxlaw-2794 687 30 out out ADP taxlaw-2794 687 31 of of ADP taxlaw-2794 687 32 concern concern NOUN taxlaw-2794 687 33 that that SCONJ taxlaw-2794 687 34 it it PRON taxlaw-2794 687 35 was be AUX taxlaw-2794 687 36 unreasonable unreasonable ADJ taxlaw-2794 687 37 to to PART taxlaw-2794 687 38 require require VERB taxlaw-2794 687 39 average average ADJ taxlaw-2794 687 40 taxpayers taxpayer NOUN taxlaw-2794 687 41 ( ( PUNCT taxlaw-2794 687 42 or or CCONJ taxlaw-2794 687 43 their their PRON taxlaw-2794 687 44 paid pay VERB taxlaw-2794 687 45 preparers preparer NOUN taxlaw-2794 687 46 ) ) PUNCT taxlaw-2794 687 47 to to PART taxlaw-2794 687 48 wrestle wrestle VERB taxlaw-2794 687 49 with with ADP taxlaw-2794 687 50 computationally computationally ADV taxlaw-2794 687 51 complex complex ADJ taxlaw-2794 687 52 provisions provision NOUN taxlaw-2794 687 53 . . PUNCT taxlaw-2794 688 1 as as SCONJ taxlaw-2794 688 2 return return NOUN taxlaw-2794 688 3 preparation preparation NOUN taxlaw-2794 688 4 software software NOUN taxlaw-2794 688 5 gradually gradually ADV taxlaw-2794 688 6 replaced replace VERB taxlaw-2794 688 7 the the DET taxlaw-2794 688 8 pencil pencil NOUN taxlaw-2794 688 9 , , PUNCT taxlaw-2794 688 10 the the DET taxlaw-2794 688 11 complexity complexity NOUN taxlaw-2794 688 12 constraint constraint NOUN taxlaw-2794 688 13 weakened weaken VERB taxlaw-2794 688 14 and and CCONJ taxlaw-2794 688 15 eventually eventually ADV taxlaw-2794 688 16 disappeared disappear VERB taxlaw-2794 688 17 . . PUNCT taxlaw-2794 689 1 congress congress PROPN taxlaw-2794 689 2 has have AUX taxlaw-2794 689 3 responded respond VERB taxlaw-2794 689 4 by by ADP taxlaw-2794 689 5 imposing impose VERB taxlaw-2794 689 6 unprecedented unprecedented ADJ taxlaw-2794 689 7 computational computational ADJ taxlaw-2794 689 8 complexity complexity NOUN taxlaw-2794 689 9 on on ADP taxlaw-2794 689 10 large large ADJ taxlaw-2794 689 11 numbers number NOUN taxlaw-2794 689 12 of of ADP taxlaw-2794 689 13 taxpayers taxpayer NOUN taxlaw-2794 689 14 . . PUNCT taxlaw-2794 690 1 this this PRON taxlaw-2794 690 2 would would AUX taxlaw-2794 690 3 not not PART taxlaw-2794 690 4 be be AUX taxlaw-2794 690 5 problematic problematic ADJ taxlaw-2794 690 6 , , PUNCT taxlaw-2794 690 7 if if SCONJ taxlaw-2794 690 8 the the DET taxlaw-2794 690 9 only only ADJ taxlaw-2794 690 10 objection objection NOUN taxlaw-2794 690 11 to to ADP taxlaw-2794 690 12 computational computational ADJ taxlaw-2794 690 13 complexity complexity NOUN taxlaw-2794 690 14 were be AUX taxlaw-2794 690 15 the the DET taxlaw-2794 690 16 difficulty difficulty NOUN taxlaw-2794 690 17 of of ADP taxlaw-2794 690 18 performing perform VERB taxlaw-2794 690 19 the the DET taxlaw-2794 690 20 required require VERB taxlaw-2794 690 21 calculations calculation NOUN taxlaw-2794 690 22 without without ADP taxlaw-2794 690 23 software software NOUN taxlaw-2794 690 24 . . PUNCT taxlaw-2794 691 1 unfortunately unfortunately ADV taxlaw-2794 691 2 , , PUNCT taxlaw-2794 691 3 computationally computationally ADV taxlaw-2794 691 4 complex complex ADJ taxlaw-2794 691 5 provisions provision NOUN taxlaw-2794 691 6 generally generally ADV taxlaw-2794 691 7 constitute constitute VERB taxlaw-2794 691 8 bad bad ADJ taxlaw-2794 691 9 tax tax NOUN taxlaw-2794 691 10 policy policy NOUN taxlaw-2794 691 11 for for ADP taxlaw-2794 691 12 reasons reason NOUN taxlaw-2794 691 13 other other ADJ taxlaw-2794 691 14 than than ADP taxlaw-2794 691 15 computational computational ADJ taxlaw-2794 691 16 109 109 NUM taxlaw-2794 691 17 . . PUNCT taxlaw-2794 692 1 the the DET taxlaw-2794 692 2 irs irs PROPN taxlaw-2794 692 3 national national ADJ taxlaw-2794 692 4 taxpayer taxpayer PROPN taxlaw-2794 692 5 advocate advocate NOUN taxlaw-2794 692 6 ( ( PUNCT taxlaw-2794 692 7 nta nta PROPN taxlaw-2794 692 8 ) ) PUNCT taxlaw-2794 692 9 regularly regularly ADV taxlaw-2794 692 10 discusses discuss VERB taxlaw-2794 692 11 tax tax NOUN taxlaw-2794 692 12 complexity complexity NOUN taxlaw-2794 692 13 in in ADP taxlaw-2794 692 14 her her PRON taxlaw-2794 692 15 annual annual ADJ taxlaw-2794 692 16 reports report NOUN taxlaw-2794 692 17 to to ADP taxlaw-2794 692 18 congress congress PROPN taxlaw-2794 692 19 . . PUNCT taxlaw-2794 693 1 see see VERB taxlaw-2794 693 2 , , PUNCT taxlaw-2794 693 3 e.g. e.g. ADV taxlaw-2794 693 4 , , PUNCT taxlaw-2794 693 5 national national ADJ taxlaw-2794 693 6 taxpayer taxpayer NOUN taxlaw-2794 693 7 advocate advocate NOUN taxlaw-2794 693 8 , , PUNCT taxlaw-2794 693 9 2008 2008 NUM taxlaw-2794 693 10 annual annual ADJ taxlaw-2794 693 11 report report NOUN taxlaw-2794 693 12 , , PUNCT taxlaw-2794 693 13 supra supra PROPN taxlaw-2794 693 14 note note PROPN taxlaw-2794 693 15 80 80 NUM taxlaw-2794 693 16 , , PUNCT taxlaw-2794 693 17 at at ADP taxlaw-2794 693 18 3–14 3–14 PROPN taxlaw-2794 693 19 . . PUNCT taxlaw-2794 694 1 there there PRON taxlaw-2794 694 2 is be VERB taxlaw-2794 694 3 no no DET taxlaw-2794 694 4 indication indication NOUN taxlaw-2794 694 5 , , PUNCT taxlaw-2794 694 6 however however ADV taxlaw-2794 694 7 , , PUNCT taxlaw-2794 694 8 that that SCONJ taxlaw-2794 694 9 this this PRON taxlaw-2794 694 10 is be AUX taxlaw-2794 694 11 intended intend VERB taxlaw-2794 694 12 as as ADP taxlaw-2794 694 13 a a DET taxlaw-2794 694 14 substitute substitute NOUN taxlaw-2794 694 15 for for ADP taxlaw-2794 694 16 the the DET taxlaw-2794 694 17 commissioner commissioner NOUN taxlaw-2794 694 18 ’s ’s PART taxlaw-2794 694 19 annual annual ADJ taxlaw-2794 694 20 complexity complexity NOUN taxlaw-2794 694 21 reports report NOUN taxlaw-2794 694 22 . . PUNCT taxlaw-2794 695 1 the the DET taxlaw-2794 695 2 nta nta PROPN taxlaw-2794 695 3 is be AUX taxlaw-2794 695 4 distinct distinct ADJ taxlaw-2794 695 5 from from ADP taxlaw-2794 695 6 the the DET taxlaw-2794 695 7 commissioner commissioner NOUN taxlaw-2794 695 8 , , PUNCT taxlaw-2794 695 9 complexity complexity NOUN taxlaw-2794 695 10 is be AUX taxlaw-2794 695 11 just just ADV taxlaw-2794 695 12 one one NUM taxlaw-2794 695 13 of of ADP taxlaw-2794 695 14 many many ADJ taxlaw-2794 695 15 issues issue NOUN taxlaw-2794 695 16 addressed address VERB taxlaw-2794 695 17 by by ADP taxlaw-2794 695 18 nta nta PROPN taxlaw-2794 695 19 reports report NOUN taxlaw-2794 695 20 , , PUNCT taxlaw-2794 695 21 and and CCONJ taxlaw-2794 695 22 nta nta PROPN taxlaw-2794 695 23 reports report NOUN taxlaw-2794 695 24 are be AUX taxlaw-2794 695 25 not not PART taxlaw-2794 695 26 pursuant pursuant ADJ taxlaw-2794 695 27 to to ADP taxlaw-2794 695 28 the the DET taxlaw-2794 695 29 same same ADJ taxlaw-2794 695 30 legislative legislative ADJ taxlaw-2794 695 31 mandate mandate NOUN taxlaw-2794 695 32 as as ADP taxlaw-2794 695 33 the the DET taxlaw-2794 695 34 commissioner commissioner NOUN taxlaw-2794 695 35 ’s ’s PART taxlaw-2794 695 36 complexity complexity NOUN taxlaw-2794 695 37 reports report NOUN taxlaw-2794 695 38 . . PUNCT taxlaw-2794 696 1 i.r.c i.r.c NOUN taxlaw-2794 696 2 . . PUNCT taxlaw-2794 697 1 § § PROPN taxlaw-2794 697 2 7803(c)(2)(b 7803(c)(2)(b NUM taxlaw-2794 697 3 ) ) PUNCT taxlaw-2794 697 4 ( ( PUNCT taxlaw-2794 697 5 2009 2009 NUM taxlaw-2794 697 6 ) ) PUNCT taxlaw-2794 697 7 ( ( PUNCT taxlaw-2794 697 8 requiring require VERB taxlaw-2794 697 9 the the DET taxlaw-2794 697 10 nta nta NOUN taxlaw-2794 697 11 to to PART taxlaw-2794 697 12 report report VERB taxlaw-2794 697 13 annually annually ADV taxlaw-2794 697 14 to to ADP taxlaw-2794 697 15 congress congress PROPN taxlaw-2794 697 16 , , PUNCT taxlaw-2794 697 17 and and CCONJ taxlaw-2794 697 18 including include VERB taxlaw-2794 697 19 a a DET taxlaw-2794 697 20 list list NOUN taxlaw-2794 697 21 of of ADP taxlaw-2794 697 22 topics topic NOUN taxlaw-2794 697 23 to to PART taxlaw-2794 697 24 be be AUX taxlaw-2794 697 25 addressed address VERB taxlaw-2794 697 26 by by ADP taxlaw-2794 697 27 the the DET taxlaw-2794 697 28 annual annual ADJ taxlaw-2794 697 29 reports report NOUN taxlaw-2794 697 30 ) ) PUNCT taxlaw-2794 697 31 . . PUNCT taxlaw-2794 698 1 110 110 NUM taxlaw-2794 698 2 . . PUNCT taxlaw-2794 699 1 see see VERB taxlaw-2794 699 2 , , PUNCT taxlaw-2794 699 3 e.g. e.g. ADV taxlaw-2794 699 4 , , PUNCT taxlaw-2794 699 5 h.r h.r PROPN taxlaw-2794 699 6 . . PROPN taxlaw-2794 699 7 rep rep PROPN taxlaw-2794 699 8 . . PROPN taxlaw-2794 700 1 no no PROPN taxlaw-2794 700 2 . . NOUN taxlaw-2794 701 1 110 110 NUM taxlaw-2794 701 2 - - SYM taxlaw-2794 701 3 606 606 NUM taxlaw-2794 701 4 , , PUNCT taxlaw-2794 701 5 at at ADP taxlaw-2794 701 6 72 72 NUM taxlaw-2794 701 7 ( ( PUNCT taxlaw-2794 701 8 2008 2008 NUM taxlaw-2794 701 9 ) ) PUNCT taxlaw-2794 701 10 ( ( PUNCT taxlaw-2794 701 11 conf conf NOUN taxlaw-2794 701 12 . . PUNCT taxlaw-2794 701 13 rep rep PROPN taxlaw-2794 701 14 . . PROPN taxlaw-2794 701 15 ) ) PUNCT taxlaw-2794 702 1 ( ( PUNCT taxlaw-2794 702 2 indicating indicate VERB taxlaw-2794 702 3 that that SCONJ taxlaw-2794 702 4 the the DET taxlaw-2794 702 5 joint joint ADJ taxlaw-2794 702 6 committee committee NOUN taxlaw-2794 702 7 on on ADP taxlaw-2794 702 8 taxation taxation NOUN taxlaw-2794 702 9 declined decline VERB taxlaw-2794 702 10 to to PART taxlaw-2794 702 11 provide provide VERB taxlaw-2794 702 12 a a DET taxlaw-2794 702 13 tax tax NOUN taxlaw-2794 702 14 complexity complexity NOUN taxlaw-2794 702 15 analysis analysis NOUN taxlaw-2794 702 16 of of ADP taxlaw-2794 702 17 a a DET taxlaw-2794 702 18 bill bill NOUN taxlaw-2794 702 19 containing contain VERB taxlaw-2794 702 20 a a DET taxlaw-2794 702 21 number number NOUN taxlaw-2794 702 22 of of ADP taxlaw-2794 702 23 tax tax NOUN taxlaw-2794 702 24 provisions provision NOUN taxlaw-2794 702 25 , , PUNCT taxlaw-2794 702 26 including include VERB taxlaw-2794 702 27 a a DET taxlaw-2794 702 28 first first ADJ taxlaw-2794 702 29 - - PUNCT taxlaw-2794 702 30 time time NOUN taxlaw-2794 702 31 homebuyer homebuyer PROPN taxlaw-2794 702 32 ’s ’s PART taxlaw-2794 702 33 credit credit NOUN taxlaw-2794 702 34 with with ADP taxlaw-2794 702 35 a a DET taxlaw-2794 702 36 phase phase NOUN taxlaw-2794 702 37 - - PUNCT taxlaw-2794 702 38 out out NOUN taxlaw-2794 702 39 , , PUNCT taxlaw-2794 702 40 on on ADP taxlaw-2794 702 41 the the DET taxlaw-2794 702 42 grounds ground NOUN taxlaw-2794 702 43 that that SCONJ taxlaw-2794 702 44 the the DET taxlaw-2794 702 45 bill bill NOUN taxlaw-2794 702 46 contained contain VERB taxlaw-2794 702 47 no no DET taxlaw-2794 702 48 provisions provision NOUN taxlaw-2794 702 49 of of ADP taxlaw-2794 702 50 “ " PUNCT taxlaw-2794 702 51 widespread widespread ADJ taxlaw-2794 702 52 applicability applicability NOUN taxlaw-2794 702 53 ” " PUNCT taxlaw-2794 702 54 ) ) PUNCT taxlaw-2794 702 55 . . PUNCT taxlaw-2794 703 1 2010 2010 NUM taxlaw-2794 703 2 ] ] PUNCT taxlaw-2794 703 3 complex complex ADJ taxlaw-2794 703 4 tax tax NOUN taxlaw-2794 703 5 legislation legislation NOUN taxlaw-2794 703 6 in in ADP taxlaw-2794 703 7 the the DET taxlaw-2794 703 8 turbotax turbotax NOUN taxlaw-2794 703 9 era era NOUN taxlaw-2794 703 10 119 119 NUM taxlaw-2794 703 11 difficulties difficulty NOUN taxlaw-2794 703 12 . . PUNCT taxlaw-2794 704 1 such such ADJ taxlaw-2794 704 2 provisions provision NOUN taxlaw-2794 704 3 turn turn VERB taxlaw-2794 704 4 the the DET taxlaw-2794 704 5 income income NOUN taxlaw-2794 704 6 tax tax NOUN taxlaw-2794 704 7 into into ADP taxlaw-2794 704 8 a a DET taxlaw-2794 704 9 black black ADJ taxlaw-2794 704 10 box box NOUN taxlaw-2794 704 11 , , PUNCT taxlaw-2794 704 12 the the DET taxlaw-2794 704 13 inner inner ADJ taxlaw-2794 704 14 workings working NOUN taxlaw-2794 704 15 of of ADP taxlaw-2794 704 16 which which PRON taxlaw-2794 704 17 are be AUX taxlaw-2794 704 18 incomprehensible incomprehensible ADJ taxlaw-2794 704 19 to to ADP taxlaw-2794 704 20 the the DET taxlaw-2794 704 21 average average ADJ taxlaw-2794 704 22 taxpayer taxpayer NOUN taxlaw-2794 704 23 , , PUNCT taxlaw-2794 704 24 thereby thereby ADV taxlaw-2794 704 25 undermining undermine VERB taxlaw-2794 704 26 both both CCONJ taxlaw-2794 704 27 the the DET taxlaw-2794 704 28 democratic democratic ADJ taxlaw-2794 704 29 legitimacy legitimacy NOUN taxlaw-2794 704 30 of of ADP taxlaw-2794 704 31 the the DET taxlaw-2794 704 32 tax tax NOUN taxlaw-2794 704 33 system system NOUN taxlaw-2794 704 34 and and CCONJ taxlaw-2794 704 35 the the DET taxlaw-2794 704 36 ability ability NOUN taxlaw-2794 704 37 of of ADP taxlaw-2794 704 38 taxpayers taxpayer NOUN taxlaw-2794 704 39 to to PART taxlaw-2794 704 40 engage engage VERB taxlaw-2794 704 41 in in ADP taxlaw-2794 704 42 informed informed ADJ taxlaw-2794 704 43 tax tax NOUN taxlaw-2794 704 44 planning planning NOUN taxlaw-2794 704 45 . . PUNCT taxlaw-2794 705 1 structural structural ADJ taxlaw-2794 705 2 reform reform NOUN taxlaw-2794 705 3 — — PUNCT taxlaw-2794 705 4 the the DET taxlaw-2794 705 5 mandating mandating NOUN taxlaw-2794 705 6 of of ADP taxlaw-2794 705 7 “ " PUNCT taxlaw-2794 705 8 tax tax NOUN taxlaw-2794 705 9 complexity complexity NOUN taxlaw-2794 705 10 analyses analysis NOUN taxlaw-2794 705 11 ” " PUNCT taxlaw-2794 705 12 of of ADP taxlaw-2794 705 13 existing exist VERB taxlaw-2794 705 14 law law NOUN taxlaw-2794 705 15 and and CCONJ taxlaw-2794 705 16 proposed propose VERB taxlaw-2794 705 17 legislation legislation NOUN taxlaw-2794 705 18 — — PUNCT taxlaw-2794 705 19 has have AUX taxlaw-2794 705 20 been be AUX taxlaw-2794 705 21 tried try VERB taxlaw-2794 705 22 and and CCONJ taxlaw-2794 705 23 has have AUX taxlaw-2794 705 24 ( ( PUNCT taxlaw-2794 705 25 predictably predictably ADV taxlaw-2794 705 26 ) ) PUNCT taxlaw-2794 705 27 failed fail VERB taxlaw-2794 705 28 . . PUNCT taxlaw-2794 706 1 in in ADP taxlaw-2794 706 2 response response NOUN taxlaw-2794 706 3 to to ADP taxlaw-2794 706 4 the the DET taxlaw-2794 706 5 demise demise NOUN taxlaw-2794 706 6 of of ADP taxlaw-2794 706 7 the the DET taxlaw-2794 706 8 complexity complexity NOUN taxlaw-2794 706 9 constraint constraint NOUN taxlaw-2794 706 10 , , PUNCT taxlaw-2794 706 11 congress congress PROPN taxlaw-2794 706 12 must must AUX taxlaw-2794 706 13 develop develop VERB taxlaw-2794 706 14 a a DET taxlaw-2794 706 15 self self NOUN taxlaw-2794 706 16 - - PUNCT taxlaw-2794 706 17 imposed impose VERB taxlaw-2794 706 18 constraint constraint NOUN taxlaw-2794 706 19 , , PUNCT taxlaw-2794 706 20 an an DET taxlaw-2794 706 21 informal informal ADJ taxlaw-2794 706 22 presumption presumption NOUN taxlaw-2794 706 23 against against ADP taxlaw-2794 706 24 the the DET taxlaw-2794 706 25 enactment enactment NOUN taxlaw-2794 706 26 ( ( PUNCT taxlaw-2794 706 27 or or CCONJ taxlaw-2794 706 28 survival survival NOUN taxlaw-2794 706 29 ) ) PUNCT taxlaw-2794 706 30 of of ADP taxlaw-2794 706 31 computationally computationally ADV taxlaw-2794 706 32 complex complex ADJ taxlaw-2794 706 33 provisions provision NOUN taxlaw-2794 706 34 of of ADP taxlaw-2794 706 35 widespread widespread ADJ taxlaw-2794 706 36 applicability applicability NOUN taxlaw-2794 706 37 . . PUNCT taxlaw-2794 707 1 its its PRON taxlaw-2794 707 2 goal goal NOUN taxlaw-2794 707 3 should should AUX taxlaw-2794 707 4 be be AUX taxlaw-2794 707 5 a a DET taxlaw-2794 707 6 set set NOUN taxlaw-2794 707 7 of of ADP taxlaw-2794 707 8 income income NOUN taxlaw-2794 707 9 tax tax NOUN taxlaw-2794 707 10 rules rule NOUN taxlaw-2794 707 11 under under ADP taxlaw-2794 707 12 which which PRON taxlaw-2794 707 13 anyone anyone PRON taxlaw-2794 707 14 armed arm VERB taxlaw-2794 707 15 with with ADP taxlaw-2794 707 16 basic basic ADJ taxlaw-2794 707 17 arithmetical arithmetical ADJ taxlaw-2794 707 18 skills skill NOUN taxlaw-2794 707 19 and and CCONJ taxlaw-2794 707 20 a a DET taxlaw-2794 707 21 calculator calculator NOUN taxlaw-2794 707 22 , , PUNCT taxlaw-2794 707 23 and and CCONJ taxlaw-2794 707 24 with with ADP taxlaw-2794 707 25 no no DET taxlaw-2794 707 26 exotic exotic ADJ taxlaw-2794 707 27 items item NOUN taxlaw-2794 707 28 of of ADP taxlaw-2794 707 29 income income NOUN taxlaw-2794 707 30 , , PUNCT taxlaw-2794 707 31 deduction deduction NOUN taxlaw-2794 707 32 , , PUNCT taxlaw-2794 707 33 or or CCONJ taxlaw-2794 707 34 credit credit NOUN taxlaw-2794 707 35 , , PUNCT taxlaw-2794 707 36 could could AUX taxlaw-2794 707 37 easily easily ADV taxlaw-2794 707 38 prepare prepare VERB taxlaw-2794 707 39 his his PRON taxlaw-2794 707 40 or or CCONJ taxlaw-2794 707 41 her her PRON taxlaw-2794 707 42 own own ADJ taxlaw-2794 707 43 tax tax NOUN taxlaw-2794 707 44 return return NOUN taxlaw-2794 707 45 with with ADP taxlaw-2794 707 46 pencil pencil NOUN taxlaw-2794 707 47 and and CCONJ taxlaw-2794 707 48 paper paper NOUN taxlaw-2794 707 49 . . PUNCT taxlaw-2794 708 1 this this PRON taxlaw-2794 708 2 should should AUX taxlaw-2794 708 3 be be AUX taxlaw-2794 708 4 the the DET taxlaw-2794 708 5 goal goal NOUN taxlaw-2794 708 6 not not PART taxlaw-2794 708 7 because because SCONJ taxlaw-2794 708 8 taxpayers taxpayer NOUN taxlaw-2794 708 9 will will AUX taxlaw-2794 708 10 or or CCONJ taxlaw-2794 708 11 should should AUX taxlaw-2794 708 12 return return VERB taxlaw-2794 708 13 to to ADP taxlaw-2794 708 14 pencil pencil NOUN taxlaw-2794 708 15 - - PUNCT taxlaw-2794 708 16 and and CCONJ taxlaw-2794 708 17 - - PUNCT taxlaw-2794 708 18 paper paper NOUN taxlaw-2794 708 19 return return NOUN taxlaw-2794 708 20 preparation preparation NOUN taxlaw-2794 708 21 , , PUNCT taxlaw-2794 708 22 but but CCONJ taxlaw-2794 708 23 because because SCONJ taxlaw-2794 708 24 adhering adhere VERB taxlaw-2794 708 25 to to ADP taxlaw-2794 708 26 this this DET taxlaw-2794 708 27 standard standard NOUN taxlaw-2794 708 28 ensures ensure VERB taxlaw-2794 708 29 tax tax NOUN taxlaw-2794 708 30 system system NOUN taxlaw-2794 708 31 transparency transparency NOUN taxlaw-2794 708 32 , , PUNCT taxlaw-2794 708 33 which which PRON taxlaw-2794 708 34 is be AUX taxlaw-2794 708 35 crucial crucial ADJ taxlaw-2794 708 36 for for ADP taxlaw-2794 708 37 both both CCONJ taxlaw-2794 708 38 the the DET taxlaw-2794 708 39 political political ADJ taxlaw-2794 708 40 legitimacy legitimacy NOUN taxlaw-2794 708 41 of of ADP taxlaw-2794 708 42 the the DET taxlaw-2794 708 43 tax tax NOUN taxlaw-2794 708 44 system system NOUN taxlaw-2794 708 45 and and CCONJ taxlaw-2794 708 46 for for ADP taxlaw-2794 708 47 tax tax NOUN taxlaw-2794 708 48 planning planning NOUN taxlaw-2794 708 49 . . PUNCT taxlaw-2794 709 1 it it PRON taxlaw-2794 709 2 is be AUX taxlaw-2794 709 3 far far ADV taxlaw-2794 709 4 from from ADP taxlaw-2794 709 5 clear clear ADJ taxlaw-2794 709 6 that that SCONJ taxlaw-2794 709 7 congress congress PROPN taxlaw-2794 709 8 , , PUNCT taxlaw-2794 709 9 freed free VERB taxlaw-2794 709 10 of of ADP taxlaw-2794 709 11 the the DET taxlaw-2794 709 12 complexity complexity NOUN taxlaw-2794 709 13 constraint constraint NOUN taxlaw-2794 709 14 in in ADP taxlaw-2794 709 15 the the DET taxlaw-2794 709 16 turbotax turbotax NOUN taxlaw-2794 709 17 era era NOUN taxlaw-2794 709 18 , , PUNCT taxlaw-2794 709 19 can can AUX taxlaw-2794 709 20 summon summon VERB taxlaw-2794 709 21 the the DET taxlaw-2794 709 22 political political ADJ taxlaw-2794 709 23 will will NOUN taxlaw-2794 709 24 to to PART taxlaw-2794 709 25 resist resist VERB taxlaw-2794 709 26 the the DET taxlaw-2794 709 27 lure lure NOUN taxlaw-2794 709 28 of of ADP taxlaw-2794 709 29 tax tax NOUN taxlaw-2794 709 30 complexity complexity NOUN taxlaw-2794 709 31 . . PUNCT taxlaw-2794 710 1 in in ADP taxlaw-2794 710 2 that that DET taxlaw-2794 710 3 possibility possibility NOUN taxlaw-2794 710 4 , , PUNCT taxlaw-2794 710 5 however however ADV taxlaw-2794 710 6 , , PUNCT taxlaw-2794 710 7 lies lie VERB taxlaw-2794 710 8 the the DET taxlaw-2794 710 9 only only ADJ taxlaw-2794 710 10 hope hope NOUN taxlaw-2794 710 11 for for ADP taxlaw-2794 710 12 a a DET taxlaw-2794 710 13 computationally computationally ADV taxlaw-2794 710 14 simpler simple ADJ taxlaw-2794 710 15 income income NOUN taxlaw-2794 710 16 tax tax NOUN taxlaw-2794 710 17 . . PUNCT