id	sid	tid	token	lemma	pos
taxlaw-2802	1	1	microsoft	microsoft	PROPN
taxlaw-2802	1	2	word	word	PROPN
taxlaw-2802	1	3	hodaszy	hodaszy	ADJ
taxlaw-2802	1	4	article	article	NOUN
taxlaw-2802	1	5	[	[	X
taxlaw-2802	1	6	3	3	NUM
taxlaw-2802	1	7	]	]	X
taxlaw-2802	1	8	circular	circular	ADJ
taxlaw-2802	1	9	argument	argument	NOUN
taxlaw-2802	1	10	:	:	PUNCT
taxlaw-2802	1	11	what	what	PRON
taxlaw-2802	1	12	is	be	AUX
taxlaw-2802	1	13	wrong	wrong	ADJ
taxlaw-2802	1	14	,	,	PUNCT
taxlaw-2802	1	15	and	and	CCONJ
taxlaw-2802	1	16	right	right	ADJ
taxlaw-2802	1	17	,	,	PUNCT
taxlaw-2802	1	18	with	with	ADP
taxlaw-2802	1	19	the	the	DET
taxlaw-2802	1	20	circular	circular	ADJ
taxlaw-2802	1	21	230	230	NUM
taxlaw-2802	1	22	“	"	PUNCT
taxlaw-2802	1	23	covered	covered	ADJ
taxlaw-2802	1	24	opinion	opinion	NOUN
taxlaw-2802	1	25	”	"	PUNCT
taxlaw-2802	1	26	regulations	regulation	NOUN
taxlaw-2802	2	1	steven	steven	PROPN
taxlaw-2802	2	2	z.	z.	PROPN
taxlaw-2802	2	3	hodaszy∗	hodaszy∗	PROPN
taxlaw-2802	2	4	introduction	introduction	NOUN
taxlaw-2802	2	5	...................................................................................	...................................................................................	PUNCT
taxlaw-2802	3	1	151	151	NUM
taxlaw-2802	3	2	i.	i.	NOUN
taxlaw-2802	3	3	the	the	DET
taxlaw-2802	3	4	definition	definition	NOUN
taxlaw-2802	3	5	of	of	ADP
taxlaw-2802	3	6	a	a	DET
taxlaw-2802	3	7	“	"	PUNCT
taxlaw-2802	3	8	covered	covered	ADJ
taxlaw-2802	3	9	opinion	opinion	NOUN
taxlaw-2802	3	10	”	"	PUNCT
taxlaw-2802	3	11	and	and	CCONJ
taxlaw-2802	3	12	the	the	DET
taxlaw-2802	3	13	requirements	requirement	NOUN
taxlaw-2802	3	14	for	for	ADP
taxlaw-2802	3	15	preparing	prepare	VERB
taxlaw-2802	3	16	covered	covered	ADJ
taxlaw-2802	3	17	opinions	opinion	NOUN
taxlaw-2802	3	18	.	.	PUNCT
taxlaw-2802	3	19	......................................................	......................................................	PUNCT
taxlaw-2802	4	1	154	154	NUM
taxlaw-2802	4	2	ii	ii	NOUN
taxlaw-2802	4	3	.	.	PUNCT
taxlaw-2802	5	1	the	the	DET
taxlaw-2802	5	2	development	development	NOUN
taxlaw-2802	5	3	of	of	ADP
taxlaw-2802	5	4	,	,	PUNCT
taxlaw-2802	5	5	and	and	CCONJ
taxlaw-2802	5	6	purpose	purpose	NOUN
taxlaw-2802	5	7	behind	behind	ADP
taxlaw-2802	5	8	,	,	PUNCT
taxlaw-2802	5	9	circular	circular	ADJ
taxlaw-2802	5	10	230	230	NUM
taxlaw-2802	5	11	’s	’s	PART
taxlaw-2802	5	12	covered	cover	VERB
taxlaw-2802	5	13	opinion	opinion	NOUN
taxlaw-2802	5	14	regulations	regulation	NOUN
taxlaw-2802	5	15	.	.	PUNCT
taxlaw-2802	6	1	...........................................................	...........................................................	PUNCT
taxlaw-2802	7	1	160	160	NUM
taxlaw-2802	7	2	iii	iii	NOUN
taxlaw-2802	7	3	.	.	PUNCT
taxlaw-2802	8	1	the	the	DET
taxlaw-2802	8	2	tax	tax	NOUN
taxlaw-2802	8	3	shelter	shelter	NOUN
taxlaw-2802	8	4	market	market	NOUN
taxlaw-2802	8	5	and	and	CCONJ
taxlaw-2802	8	6	the	the	DET
taxlaw-2802	8	7	participation	participation	NOUN
taxlaw-2802	8	8	of	of	ADP
taxlaw-2802	8	9	attorneys	attorney	NOUN
taxlaw-2802	8	10	in	in	ADP
taxlaw-2802	8	11	abusive	abusive	ADJ
taxlaw-2802	8	12	tax	tax	NOUN
taxlaw-2802	8	13	shelters	shelter	NOUN
taxlaw-2802	8	14	,	,	PUNCT
taxlaw-2802	8	15	which	which	PRON
taxlaw-2802	8	16	gave	give	VERB
taxlaw-2802	8	17	rise	rise	NOUN
taxlaw-2802	8	18	to	to	ADP
taxlaw-2802	8	19	the	the	DET
taxlaw-2802	8	20	covered	covered	ADJ
taxlaw-2802	8	21	opinion	opinion	NOUN
taxlaw-2802	8	22	regulations	regulation	NOUN
taxlaw-2802	8	23	.	.	PUNCT
taxlaw-2802	9	1	...........................................................	...........................................................	PUNCT
taxlaw-2802	10	1	162	162	NUM
taxlaw-2802	10	2	iv	iv	NOUN
taxlaw-2802	10	3	.	.	PUNCT
taxlaw-2802	11	1	the	the	DET
taxlaw-2802	11	2	most	most	ADV
taxlaw-2802	11	3	common	common	ADJ
taxlaw-2802	11	4	,	,	PUNCT
taxlaw-2802	11	5	and	and	CCONJ
taxlaw-2802	11	6	most	most	ADV
taxlaw-2802	11	7	significant	significant	ADJ
taxlaw-2802	11	8	,	,	PUNCT
taxlaw-2802	11	9	criticisms	criticism	NOUN
taxlaw-2802	11	10	of	of	ADP
taxlaw-2802	11	11	the	the	DET
taxlaw-2802	11	12	covered	covered	ADJ
taxlaw-2802	11	13	opinion	opinion	NOUN
taxlaw-2802	11	14	regulations	regulation	NOUN
taxlaw-2802	11	15	............................................................	............................................................	PUNCT
taxlaw-2802	11	16	169	169	NUM
taxlaw-2802	11	17	a.	a.	NOUN
taxlaw-2802	11	18	the	the	DET
taxlaw-2802	11	19	regulations	regulation	NOUN
taxlaw-2802	11	20	are	be	AUX
taxlaw-2802	11	21	unduly	unduly	ADV
taxlaw-2802	11	22	complex	complex	ADJ
taxlaw-2802	11	23	..........................................	..........................................	PUNCT
taxlaw-2802	11	24	170	170	NUM
taxlaw-2802	11	25	b.	b.	NOUN
taxlaw-2802	12	1	the	the	DET
taxlaw-2802	12	2	regulations	regulation	NOUN
taxlaw-2802	12	3	impose	impose	VERB
taxlaw-2802	12	4	prohibitive	prohibitive	ADJ
taxlaw-2802	12	5	time	time	NOUN
taxlaw-2802	12	6	and	and	CCONJ
taxlaw-2802	12	7	cost	cost	NOUN
taxlaw-2802	12	8	burdens	burden	NOUN
taxlaw-2802	12	9	......	......	PUNCT
taxlaw-2802	13	1	170	170	NUM
taxlaw-2802	13	2	c.	c.	NOUN
taxlaw-2802	13	3	the	the	DET
taxlaw-2802	13	4	regulations	regulation	NOUN
taxlaw-2802	13	5	impede	impede	VERB
taxlaw-2802	13	6	communication	communication	NOUN
taxlaw-2802	13	7	between	between	ADP
taxlaw-2802	13	8	attorneys	attorney	NOUN
taxlaw-2802	13	9	and	and	CCONJ
taxlaw-2802	13	10	clients	client	NOUN
taxlaw-2802	13	11	,	,	PUNCT
taxlaw-2802	13	12	and	and	CCONJ
taxlaw-2802	13	13	prevent	prevent	VERB
taxlaw-2802	13	14	delivery	delivery	NOUN
taxlaw-2802	13	15	of	of	ADP
taxlaw-2802	13	16	informal	informal	ADJ
taxlaw-2802	13	17	or	or	CCONJ
taxlaw-2802	13	18	piecemeal	piecemeal	ADJ
taxlaw-2802	13	19	advice	advice	NOUN
taxlaw-2802	13	20	..........	..........	PUNCT
taxlaw-2802	13	21	171	171	NUM
taxlaw-2802	13	22	d.	d.	NOUN
taxlaw-2802	13	23	the	the	DET
taxlaw-2802	13	24	regulations	regulation	NOUN
taxlaw-2802	13	25	prevent	prevent	VERB
taxlaw-2802	13	26	practitioners	practitioner	NOUN
taxlaw-2802	13	27	from	from	ADP
taxlaw-2802	13	28	exercising	exercise	VERB
taxlaw-2802	13	29	professional	professional	ADJ
taxlaw-2802	13	30	judgment	judgment	NOUN
taxlaw-2802	13	31	in	in	ADP
taxlaw-2802	13	32	distinguishing	distinguish	VERB
taxlaw-2802	13	33	between	between	ADP
taxlaw-2802	13	34	important	important	ADJ
taxlaw-2802	13	35	and	and	CCONJ
taxlaw-2802	13	36	unimportant	unimportant	ADJ
taxlaw-2802	13	37	tax	tax	NOUN
taxlaw-2802	13	38	issues	issue	NOUN
taxlaw-2802	13	39	.....................................................................................................	.....................................................................................................	PUNCT
taxlaw-2802	14	1	172	172	NUM
taxlaw-2802	14	2	e.	e.	PROPN
taxlaw-2802	14	3	the	the	DET
taxlaw-2802	14	4	regulations	regulation	NOUN
taxlaw-2802	14	5	are	be	AUX
taxlaw-2802	14	6	far	far	ADV
taxlaw-2802	14	7	too	too	ADV
taxlaw-2802	14	8	broad	broad	ADJ
taxlaw-2802	14	9	,	,	PUNCT
taxlaw-2802	14	10	and	and	CCONJ
taxlaw-2802	14	11	they	they	PRON
taxlaw-2802	14	12	capture	capture	VERB
taxlaw-2802	14	13	much	much	ADV
taxlaw-2802	14	14	more	more	ADJ
taxlaw-2802	14	15	than	than	ADP
taxlaw-2802	14	16	the	the	DET
taxlaw-2802	14	17	tax	tax	NOUN
taxlaw-2802	14	18	shelter	shelter	NOUN
taxlaw-2802	14	19	advice	advice	NOUN
taxlaw-2802	14	20	that	that	PRON
taxlaw-2802	14	21	they	they	PRON
taxlaw-2802	14	22	were	be	AUX
taxlaw-2802	14	23	intended	intend	VERB
taxlaw-2802	14	24	to	to	PART
taxlaw-2802	14	25	regulate	regulate	VERB
taxlaw-2802	14	26	........	........	PUNCT
taxlaw-2802	14	27	174	174	NUM
taxlaw-2802	14	28	f.	f.	NOUN
taxlaw-2802	14	29	the	the	DET
taxlaw-2802	14	30	opt	opt	VERB
taxlaw-2802	14	31	-	-	PUNCT
taxlaw-2802	14	32	out	out	ADP
taxlaw-2802	14	33	procedures	procedure	NOUN
taxlaw-2802	14	34	and	and	CCONJ
taxlaw-2802	14	35	related	relate	VERB
taxlaw-2802	14	36	non	non	ADJ
taxlaw-2802	14	37	-	-	ADJ
taxlaw-2802	14	38	reliance	reliance	ADJ
taxlaw-2802	14	39	disclaimers	disclaimer	NOUN
taxlaw-2802	14	40	also	also	ADV
taxlaw-2802	14	41	create	create	VERB
taxlaw-2802	14	42	certain	certain	ADJ
taxlaw-2802	14	43	problems	problem	NOUN
taxlaw-2802	14	44	...............................................................	...............................................................	PUNCT
taxlaw-2802	14	45	176	176	NUM
taxlaw-2802	14	46	g.	g.	NOUN
taxlaw-2802	14	47	to	to	PART
taxlaw-2802	14	48	address	address	VERB
taxlaw-2802	14	49	the	the	DET
taxlaw-2802	14	50	problems	problem	NOUN
taxlaw-2802	14	51	with	with	ADP
taxlaw-2802	14	52	the	the	DET
taxlaw-2802	14	53	non	non	ADJ
taxlaw-2802	14	54	-	-	ADJ
taxlaw-2802	14	55	reliance	reliance	ADJ
taxlaw-2802	14	56	disclaimers	disclaimer	NOUN
taxlaw-2802	14	57	,	,	PUNCT
taxlaw-2802	14	58	some	some	DET
taxlaw-2802	14	59	commentators	commentator	NOUN
taxlaw-2802	14	60	have	have	AUX
taxlaw-2802	14	61	recommended	recommend	VERB
taxlaw-2802	14	62	switching	switch	VERB
taxlaw-2802	14	63	to	to	ADP
taxlaw-2802	14	64	an	an	DET
taxlaw-2802	14	65	opt	opt	VERB
taxlaw-2802	14	66	-	-	PUNCT
taxlaw-2802	14	67	in	in	ADP
taxlaw-2802	14	68	system	system	NOUN
taxlaw-2802	14	69	in	in	ADP
taxlaw-2802	14	70	lieu	lieu	NOUN
taxlaw-2802	14	71	of	of	ADP
taxlaw-2802	14	72	the	the	DET
taxlaw-2802	14	73	opt	opt	VERB
taxlaw-2802	14	74	-	-	PUNCT
taxlaw-2802	14	75	out	out	ADP
taxlaw-2802	14	76	approach	approach	NOUN
taxlaw-2802	14	77	..............................................................	..............................................................	PUNCT
taxlaw-2802	14	78	178	178	NUM
taxlaw-2802	14	79	∗	∗	NOUN
taxlaw-2802	14	80	copyright	copyright	NOUN
taxlaw-2802	14	81	©	©	ADP
taxlaw-2802	14	82	2010	2010	NUM
taxlaw-2802	14	83	by	by	ADP
taxlaw-2802	14	84	steven	steven	PROPN
taxlaw-2802	14	85	z.	z.	PROPN
taxlaw-2802	14	86	hodaszy	hodaszy	PROPN
taxlaw-2802	14	87	.	.	PUNCT
taxlaw-2802	15	1	the	the	DET
taxlaw-2802	15	2	author	author	NOUN
taxlaw-2802	15	3	has	have	VERB
taxlaw-2802	15	4	more	more	ADJ
taxlaw-2802	15	5	than	than	ADP
taxlaw-2802	15	6	17	17	NUM
taxlaw-2802	15	7	years	year	NOUN
taxlaw-2802	15	8	of	of	ADP
taxlaw-2802	15	9	experience	experience	NOUN
taxlaw-2802	15	10	as	as	ADP
taxlaw-2802	15	11	a	a	DET
taxlaw-2802	15	12	practicing	practice	VERB
taxlaw-2802	15	13	attorney	attorney	NOUN
taxlaw-2802	15	14	and	and	CCONJ
taxlaw-2802	15	15	has	have	AUX
taxlaw-2802	15	16	worked	work	VERB
taxlaw-2802	15	17	in	in	ADP
taxlaw-2802	15	18	the	the	DET
taxlaw-2802	15	19	areas	area	NOUN
taxlaw-2802	15	20	of	of	ADP
taxlaw-2802	15	21	commercial	commercial	ADJ
taxlaw-2802	15	22	finance	finance	NOUN
taxlaw-2802	15	23	,	,	PUNCT
taxlaw-2802	15	24	structured	structured	ADJ
taxlaw-2802	15	25	finance	finance	NOUN
taxlaw-2802	15	26	,	,	PUNCT
taxlaw-2802	15	27	and	and	CCONJ
taxlaw-2802	15	28	litigation	litigation	NOUN
taxlaw-2802	15	29	.	.	PUNCT
taxlaw-2802	16	1	he	he	PRON
taxlaw-2802	16	2	completed	complete	VERB
taxlaw-2802	16	3	an	an	DET
taxlaw-2802	16	4	ll.m	ll.m	NOUN
taxlaw-2802	16	5	.	.	PUNCT
taxlaw-2802	17	1	in	in	ADP
taxlaw-2802	17	2	taxation	taxation	NOUN
taxlaw-2802	17	3	at	at	ADP
taxlaw-2802	17	4	new	new	PROPN
taxlaw-2802	17	5	york	york	PROPN
taxlaw-2802	17	6	university	university	PROPN
taxlaw-2802	17	7	school	school	NOUN
taxlaw-2802	17	8	of	of	ADP
taxlaw-2802	17	9	law	law	NOUN
taxlaw-2802	17	10	in	in	ADP
taxlaw-2802	17	11	2010	2010	NUM
taxlaw-2802	17	12	.	.	PUNCT
taxlaw-2802	18	1	the	the	DET
taxlaw-2802	18	2	author	author	NOUN
taxlaw-2802	18	3	wishes	wish	VERB
taxlaw-2802	18	4	to	to	PART
taxlaw-2802	18	5	thank	thank	VERB
taxlaw-2802	18	6	professor	professor	PROPN
taxlaw-2802	18	7	carlton	carlton	PROPN
taxlaw-2802	18	8	m.	m.	PROPN
taxlaw-2802	18	9	smith	smith	PROPN
taxlaw-2802	18	10	,	,	PUNCT
taxlaw-2802	18	11	of	of	ADP
taxlaw-2802	18	12	benjamin	benjamin	PROPN
taxlaw-2802	18	13	n.	n.	PROPN
taxlaw-2802	18	14	cardozo	cardozo	PROPN
taxlaw-2802	18	15	school	school	PROPN
taxlaw-2802	18	16	of	of	ADP
taxlaw-2802	18	17	law	law	NOUN
taxlaw-2802	18	18	and	and	CCONJ
taxlaw-2802	18	19	new	new	PROPN
taxlaw-2802	18	20	york	york	PROPN
taxlaw-2802	18	21	university	university	PROPN
taxlaw-2802	18	22	school	school	NOUN
taxlaw-2802	18	23	of	of	ADP
taxlaw-2802	18	24	law	law	NOUN
taxlaw-2802	18	25	,	,	PUNCT
taxlaw-2802	18	26	for	for	ADP
taxlaw-2802	18	27	his	his	PRON
taxlaw-2802	18	28	very	very	ADV
taxlaw-2802	18	29	helpful	helpful	ADJ
taxlaw-2802	18	30	comments	comment	NOUN
taxlaw-2802	18	31	on	on	ADP
taxlaw-2802	18	32	earlier	early	ADJ
taxlaw-2802	18	33	drafts	draft	NOUN
taxlaw-2802	18	34	.	.	PUNCT
taxlaw-2802	19	1	he	he	PRON
taxlaw-2802	19	2	also	also	ADV
taxlaw-2802	19	3	wishes	wish	VERB
taxlaw-2802	19	4	to	to	PART
taxlaw-2802	19	5	express	express	VERB
taxlaw-2802	19	6	his	his	PRON
taxlaw-2802	19	7	gratitude	gratitude	NOUN
taxlaw-2802	19	8	to	to	ADP
taxlaw-2802	19	9	the	the	DET
taxlaw-2802	19	10	editors	editor	NOUN
taxlaw-2802	19	11	and	and	CCONJ
taxlaw-2802	19	12	staff	staff	NOUN
taxlaw-2802	19	13	members	member	NOUN
taxlaw-2802	19	14	of	of	ADP
taxlaw-2802	19	15	the	the	DET
taxlaw-2802	19	16	columbia	columbia	PROPN
taxlaw-2802	19	17	journal	journal	PROPN
taxlaw-2802	19	18	of	of	ADP
taxlaw-2802	19	19	tax	tax	NOUN
taxlaw-2802	19	20	law	law	NOUN
taxlaw-2802	19	21	for	for	ADP
taxlaw-2802	19	22	their	their	PRON
taxlaw-2802	19	23	many	many	ADJ
taxlaw-2802	19	24	useful	useful	ADJ
taxlaw-2802	19	25	insights	insight	NOUN
taxlaw-2802	19	26	and	and	CCONJ
taxlaw-2802	19	27	their	their	PRON
taxlaw-2802	19	28	valuable	valuable	ADJ
taxlaw-2802	19	29	assistance	assistance	NOUN
taxlaw-2802	19	30	with	with	ADP
taxlaw-2802	19	31	this	this	DET
taxlaw-2802	19	32	article	article	NOUN
taxlaw-2802	19	33	.	.	PUNCT
taxlaw-2802	20	1	any	any	DET
taxlaw-2802	20	2	errors	error	NOUN
taxlaw-2802	20	3	or	or	CCONJ
taxlaw-2802	20	4	omissions	omission	NOUN
taxlaw-2802	20	5	and	and	CCONJ
taxlaw-2802	20	6	all	all	DET
taxlaw-2802	20	7	opinions	opinion	NOUN
taxlaw-2802	20	8	are	be	AUX
taxlaw-2802	20	9	,	,	PUNCT
taxlaw-2802	20	10	of	of	ADP
taxlaw-2802	20	11	course	course	NOUN
taxlaw-2802	20	12	,	,	PUNCT
taxlaw-2802	20	13	solely	solely	ADV
taxlaw-2802	20	14	those	those	PRON
taxlaw-2802	20	15	of	of	ADP
taxlaw-2802	20	16	the	the	DET
taxlaw-2802	20	17	author	author	NOUN
taxlaw-2802	20	18	.	.	PUNCT
taxlaw-2802	21	1	2011	2011	NUM
taxlaw-2802	21	2	]	]	PUNCT
taxlaw-2802	21	3	circular	circular	PROPN
taxlaw-2802	21	4	argume	argume	PROPN
taxlaw-2802	21	5	�	�	PROPN
taxlaw-2802	21	6	t	t	PROPN
taxlaw-2802	21	7	151	151	NUM
taxlaw-2802	21	8	v.	v.	ADP
taxlaw-2802	21	9	fixing	fix	VERB
taxlaw-2802	21	10	what	what	PRON
taxlaw-2802	21	11	is	be	AUX
taxlaw-2802	21	12	wrong	wrong	ADJ
taxlaw-2802	21	13	,	,	PUNCT
taxlaw-2802	21	14	and	and	CCONJ
taxlaw-2802	21	15	keeping	keep	VERB
taxlaw-2802	21	16	what	what	PRON
taxlaw-2802	21	17	is	be	AUX
taxlaw-2802	21	18	right	right	ADJ
taxlaw-2802	21	19	,	,	PUNCT
taxlaw-2802	21	20	with	with	ADP
taxlaw-2802	21	21	the	the	DET
taxlaw-2802	21	22	covered	covered	ADJ
taxlaw-2802	21	23	opinion	opinion	NOUN
taxlaw-2802	21	24	regulations	regulation	NOUN
taxlaw-2802	21	25	............................................................	............................................................	PUNCT
taxlaw-2802	22	1	179	179	NUM
taxlaw-2802	22	2	a.	a.	NOUN
taxlaw-2802	22	3	the	the	DET
taxlaw-2802	22	4	basic	basic	ADJ
taxlaw-2802	22	5	framework	framework	NOUN
taxlaw-2802	22	6	of	of	ADP
taxlaw-2802	22	7	the	the	DET
taxlaw-2802	22	8	regulations	regulation	NOUN
taxlaw-2802	22	9	should	should	AUX
taxlaw-2802	22	10	be	be	AUX
taxlaw-2802	22	11	retained	retain	VERB
taxlaw-2802	22	12	....	....	PUNCT
taxlaw-2802	23	1	179	179	NUM
taxlaw-2802	23	2	1	1	NUM
taxlaw-2802	23	3	.	.	PUNCT
taxlaw-2802	23	4	effective	effective	ADJ
taxlaw-2802	23	5	regulations	regulation	NOUN
taxlaw-2802	23	6	should	should	AUX
taxlaw-2802	23	7	enlist	enlist	VERB
taxlaw-2802	23	8	the	the	DET
taxlaw-2802	23	9	aid	aid	NOUN
taxlaw-2802	23	10	of	of	ADP
taxlaw-2802	23	11	practitioners	practitioner	NOUN
taxlaw-2802	23	12	in	in	ADP
taxlaw-2802	23	13	deterring	deter	VERB
taxlaw-2802	23	14	clients	client	NOUN
taxlaw-2802	23	15	from	from	ADP
taxlaw-2802	23	16	engaging	engage	VERB
taxlaw-2802	23	17	in	in	ADP
taxlaw-2802	23	18	abusive	abusive	ADJ
taxlaw-2802	23	19	transactions	transaction	NOUN
taxlaw-2802	23	20	..............	..............	PUNCT
taxlaw-2802	23	21	180	180	NUM
taxlaw-2802	23	22	2	2	NUM
taxlaw-2802	23	23	.	.	PUNCT
taxlaw-2802	23	24	thus	thus	ADV
taxlaw-2802	23	25	far	far	ADV
taxlaw-2802	23	26	,	,	PUNCT
taxlaw-2802	23	27	the	the	DET
taxlaw-2802	23	28	covered	covered	ADJ
taxlaw-2802	23	29	opinion	opinion	NOUN
taxlaw-2802	23	30	regulations	regulation	NOUN
taxlaw-2802	23	31	have	have	AUX
taxlaw-2802	23	32	effectively	effectively	ADV
taxlaw-2802	23	33	created	create	VERB
taxlaw-2802	23	34	a	a	DET
taxlaw-2802	23	35	role	role	NOUN
taxlaw-2802	23	36	for	for	ADP
taxlaw-2802	23	37	tax	tax	NOUN
taxlaw-2802	23	38	practitioners	practitioner	NOUN
taxlaw-2802	23	39	as	as	ADP
taxlaw-2802	23	40	“	"	PUNCT
taxlaw-2802	23	41	gatekeepers	gatekeeper	NOUN
taxlaw-2802	23	42	”	"	PUNCT
taxlaw-2802	23	43	to	to	PART
taxlaw-2802	23	44	block	block	VERB
taxlaw-2802	23	45	abusive	abusive	ADJ
taxlaw-2802	23	46	transactions	transaction	NOUN
taxlaw-2802	23	47	.......................................................................	.......................................................................	PUNCT
taxlaw-2802	24	1	182	182	NUM
taxlaw-2802	24	2	3	3	NUM
taxlaw-2802	24	3	.	.	PUNCT
taxlaw-2802	25	1	new	new	ADJ
taxlaw-2802	25	2	strict	strict	ADJ
taxlaw-2802	25	3	liability	liability	NOUN
taxlaw-2802	25	4	penalty	penalty	NOUN
taxlaw-2802	25	5	for	for	ADP
taxlaw-2802	25	6	transactions	transaction	NOUN
taxlaw-2802	25	7	without	without	ADP
taxlaw-2802	25	8	economic	economic	ADJ
taxlaw-2802	25	9	substance	substance	NOUN
taxlaw-2802	25	10	may	may	AUX
taxlaw-2802	25	11	undermine	undermine	VERB
taxlaw-2802	25	12	the	the	DET
taxlaw-2802	25	13	covered	covered	ADJ
taxlaw-2802	25	14	opinion	opinion	NOUN
taxlaw-2802	25	15	regulations	regulation	NOUN
taxlaw-2802	25	16	’	'	PUNCT
taxlaw-2802	25	17	effectiveness	effectiveness	NOUN
taxlaw-2802	25	18	at	at	ADP
taxlaw-2802	25	19	creating	create	VERB
taxlaw-2802	25	20	a	a	DET
taxlaw-2802	25	21	“	"	PUNCT
taxlaw-2802	25	22	gatekeeper	gatekeeper	NOUN
taxlaw-2802	25	23	”	"	PUNCT
taxlaw-2802	25	24	role	role	NOUN
taxlaw-2802	25	25	for	for	ADP
taxlaw-2802	25	26	tax	tax	NOUN
taxlaw-2802	25	27	practitioners	practitioner	NOUN
taxlaw-2802	25	28	,	,	PUNCT
taxlaw-2802	25	29	but	but	CCONJ
taxlaw-2802	25	30	the	the	DET
taxlaw-2802	25	31	regulations	regulation	NOUN
taxlaw-2802	25	32	should	should	AUX
taxlaw-2802	25	33	still	still	ADV
taxlaw-2802	25	34	remain	remain	VERB
taxlaw-2802	25	35	in	in	ADP
taxlaw-2802	25	36	force	force	NOUN
taxlaw-2802	25	37	............................	............................	PUNCT
taxlaw-2802	25	38	184	184	NUM
taxlaw-2802	25	39	b.	b.	NOUN
taxlaw-2802	25	40	“	"	PUNCT
taxlaw-2802	25	41	significant	significant	ADJ
taxlaw-2802	25	42	purpose	purpose	NOUN
taxlaw-2802	25	43	”	"	PUNCT
taxlaw-2802	25	44	should	should	AUX
taxlaw-2802	25	45	be	be	AUX
taxlaw-2802	25	46	defined	define	VERB
taxlaw-2802	25	47	so	so	SCONJ
taxlaw-2802	25	48	that	that	SCONJ
taxlaw-2802	25	49	the	the	DET
taxlaw-2802	25	50	regulations	regulation	NOUN
taxlaw-2802	25	51	plainly	plainly	ADV
taxlaw-2802	25	52	cover	cover	VERB
taxlaw-2802	25	53	only	only	ADV
taxlaw-2802	25	54	tax	tax	NOUN
taxlaw-2802	25	55	shelter	shelter	NOUN
taxlaw-2802	25	56	advice	advice	NOUN
taxlaw-2802	25	57	,	,	PUNCT
taxlaw-2802	25	58	and	and	CCONJ
taxlaw-2802	25	59	do	do	AUX
taxlaw-2802	25	60	not	not	PART
taxlaw-2802	25	61	apply	apply	VERB
taxlaw-2802	25	62	to	to	ADP
taxlaw-2802	25	63	any	any	DET
taxlaw-2802	25	64	other	other	ADJ
taxlaw-2802	25	65	tax	tax	NOUN
taxlaw-2802	25	66	advice	advice	NOUN
taxlaw-2802	25	67	............................................................................................	............................................................................................	PUNCT
taxlaw-2802	25	68	190	190	NUM
taxlaw-2802	25	69	c.	c.	NOUN
taxlaw-2802	25	70	calls	call	VERB
taxlaw-2802	25	71	to	to	PART
taxlaw-2802	25	72	adopt	adopt	VERB
taxlaw-2802	25	73	an	an	DET
taxlaw-2802	25	74	opt	opt	VERB
taxlaw-2802	25	75	-	-	PUNCT
taxlaw-2802	25	76	in	in	ADP
taxlaw-2802	25	77	approach	approach	NOUN
taxlaw-2802	25	78	should	should	AUX
taxlaw-2802	25	79	be	be	AUX
taxlaw-2802	25	80	rejected	reject	VERB
taxlaw-2802	25	81	..............	..............	PROPN
taxlaw-2802	25	82	192	192	NUM
taxlaw-2802	25	83	d.	d.	NOUN
taxlaw-2802	25	84	after	after	SCONJ
taxlaw-2802	25	85	the	the	DET
taxlaw-2802	25	86	regulations	regulation	NOUN
taxlaw-2802	25	87	are	be	AUX
taxlaw-2802	25	88	narrowed	narrow	VERB
taxlaw-2802	25	89	to	to	PART
taxlaw-2802	25	90	apply	apply	VERB
taxlaw-2802	25	91	only	only	ADV
taxlaw-2802	25	92	to	to	ADP
taxlaw-2802	25	93	tax	tax	NOUN
taxlaw-2802	25	94	shelter	shelter	NOUN
taxlaw-2802	25	95	advice	advice	NOUN
taxlaw-2802	25	96	,	,	PUNCT
taxlaw-2802	25	97	the	the	DET
taxlaw-2802	25	98	opt	opt	VERB
taxlaw-2802	25	99	-	-	PUNCT
taxlaw-2802	25	100	out	out	ADP
taxlaw-2802	25	101	system	system	NOUN
taxlaw-2802	25	102	should	should	AUX
taxlaw-2802	25	103	also	also	ADV
taxlaw-2802	25	104	be	be	AUX
taxlaw-2802	25	105	done	do	VERB
taxlaw-2802	25	106	away	away	ADV
taxlaw-2802	25	107	with	with	ADP
taxlaw-2802	25	108	..........	..........	PROPN
taxlaw-2802	25	109	196	196	NUM
taxlaw-2802	25	110	vi	vi	NOUN
taxlaw-2802	25	111	.	.	PUNCT
taxlaw-2802	25	112	conclusion	conclusion	NOUN
taxlaw-2802	25	113	..................................................................................	..................................................................................	PUNCT
taxlaw-2802	26	1	202	202	NUM
taxlaw-2802	26	2	introduction	introduction	NOUN
taxlaw-2802	26	3	if	if	SCONJ
taxlaw-2802	26	4	there	there	PRON
taxlaw-2802	26	5	is	be	VERB
taxlaw-2802	26	6	one	one	NUM
taxlaw-2802	26	7	thing	thing	NOUN
taxlaw-2802	26	8	that	that	PRON
taxlaw-2802	26	9	virtually	virtually	ADV
taxlaw-2802	26	10	all	all	DET
taxlaw-2802	26	11	tax	tax	NOUN
taxlaw-2802	26	12	attorneys	attorney	NOUN
taxlaw-2802	26	13	have	have	VERB
taxlaw-2802	26	14	in	in	ADP
taxlaw-2802	26	15	common	common	ADJ
taxlaw-2802	26	16	,	,	PUNCT
taxlaw-2802	26	17	it	it	PRON
taxlaw-2802	26	18	is	be	AUX
taxlaw-2802	26	19	their	their	PRON
taxlaw-2802	26	20	extreme	extreme	ADJ
taxlaw-2802	26	21	distaste	distaste	NOUN
taxlaw-2802	26	22	for	for	ADP
taxlaw-2802	26	23	the	the	DET
taxlaw-2802	26	24	“	"	PUNCT
taxlaw-2802	26	25	covered	covered	ADJ
taxlaw-2802	26	26	opinion	opinion	NOUN
taxlaw-2802	26	27	”	"	PUNCT
taxlaw-2802	26	28	regulations	regulation	NOUN
taxlaw-2802	26	29	under	under	ADP
taxlaw-2802	26	30	treasury	treasury	PROPN
taxlaw-2802	26	31	department	department	PROPN
taxlaw-2802	26	32	circular	circular	ADJ
taxlaw-2802	26	33	no	no	NOUN
taxlaw-2802	26	34	.	.	PROPN
taxlaw-2802	26	35	230	230	NUM
taxlaw-2802	26	36	(	(	PUNCT
taxlaw-2802	26	37	“	"	PUNCT
taxlaw-2802	26	38	circular	circular	ADJ
taxlaw-2802	26	39	230”).1	230”).1	NUM
taxlaw-2802	26	40	those	those	DET
taxlaw-2802	26	41	regulations	regulation	NOUN
taxlaw-2802	26	42	,	,	PUNCT
taxlaw-2802	26	43	which	which	PRON
taxlaw-2802	26	44	are	be	AUX
taxlaw-2802	26	45	set	set	VERB
taxlaw-2802	26	46	forth	forth	ADV
taxlaw-2802	26	47	in	in	ADP
taxlaw-2802	26	48	§	§	PROPN
taxlaw-2802	26	49	10.35	10.35	NUM
taxlaw-2802	26	50	of	of	ADP
taxlaw-2802	26	51	circular	circular	ADJ
taxlaw-2802	26	52	230	230	NUM
taxlaw-2802	26	53	(	(	PUNCT
taxlaw-2802	26	54	the	the	DET
taxlaw-2802	26	55	“	"	PUNCT
taxlaw-2802	26	56	covered	covered	ADJ
taxlaw-2802	26	57	opinion	opinion	NOUN
taxlaw-2802	26	58	regulations”),2	regulations”),2	NOUN
taxlaw-2802	26	59	have	have	AUX
taxlaw-2802	26	60	been	be	AUX
taxlaw-2802	26	61	in	in	ADP
taxlaw-2802	26	62	effect	effect	NOUN
taxlaw-2802	26	63	since	since	SCONJ
taxlaw-2802	26	64	june	june	PROPN
taxlaw-2802	26	65	20	20	NUM
taxlaw-2802	26	66	,	,	PUNCT
taxlaw-2802	26	67	2005,3	2005,3	NUM
taxlaw-2802	26	68	and	and	CCONJ
taxlaw-2802	26	69	they	they	PRON
taxlaw-2802	26	70	apply	apply	VERB
taxlaw-2802	26	71	to	to	ADP
taxlaw-2802	26	72	the	the	DET
taxlaw-2802	26	73	provision	provision	NOUN
taxlaw-2802	26	74	of	of	ADP
taxlaw-2802	26	75	written	write	VERB
taxlaw-2802	26	76	tax	tax	NOUN
taxlaw-2802	26	77	advice	advice	NOUN
taxlaw-2802	26	78	by	by	ADP
taxlaw-2802	26	79	any	any	DET
taxlaw-2802	26	80	attorney	attorney	NOUN
taxlaw-2802	26	81	or	or	CCONJ
taxlaw-2802	26	82	other	other	ADJ
taxlaw-2802	26	83	practitioner	practitioner	NOUN
taxlaw-2802	26	84	permitted	permit	VERB
taxlaw-2802	26	85	to	to	PART
taxlaw-2802	26	86	practice	practice	VERB
taxlaw-2802	26	87	before	before	ADP
taxlaw-2802	26	88	the	the	DET
taxlaw-2802	26	89	internal	internal	ADJ
taxlaw-2802	26	90	revenue	revenue	NOUN
taxlaw-2802	26	91	service	service	NOUN
taxlaw-2802	26	92	(	(	PUNCT
taxlaw-2802	26	93	the	the	DET
taxlaw-2802	26	94	“	"	PUNCT
taxlaw-2802	26	95	irs”).4	irs”).4	NOUN
taxlaw-2802	26	96	when	when	SCONJ
taxlaw-2802	26	97	the	the	DET
taxlaw-2802	26	98	regulations	regulation	NOUN
taxlaw-2802	26	99	were	be	AUX
taxlaw-2802	26	100	first	first	ADV
taxlaw-2802	26	101	published	publish	VERB
taxlaw-2802	26	102	,	,	PUNCT
taxlaw-2802	26	103	they	they	PRON
taxlaw-2802	26	104	were	be	AUX
taxlaw-2802	26	105	met	meet	VERB
taxlaw-2802	26	106	with	with	ADP
taxlaw-2802	26	107	a	a	DET
taxlaw-2802	26	108	1	1	NUM
taxlaw-2802	26	109	.	.	PUNCT
taxlaw-2802	27	1	the	the	DET
taxlaw-2802	27	2	circular	circular	ADJ
taxlaw-2802	27	3	230	230	NUM
taxlaw-2802	27	4	regulations	regulation	NOUN
taxlaw-2802	27	5	are	be	AUX
taxlaw-2802	27	6	set	set	VERB
taxlaw-2802	27	7	forth	forth	ADV
taxlaw-2802	27	8	at	at	ADP
taxlaw-2802	27	9	31	31	NUM
taxlaw-2802	27	10	c.f.r	c.f.r	NOUN
taxlaw-2802	27	11	.	.	PUNCT
taxlaw-2802	27	12	,	,	PUNCT
taxlaw-2802	27	13	subtitle	subtitle	VERB
taxlaw-2802	27	14	a	a	DET
taxlaw-2802	27	15	,	,	PUNCT
taxlaw-2802	27	16	part	part	NOUN
taxlaw-2802	27	17	10	10	NUM
taxlaw-2802	27	18	—	—	PUNCT
taxlaw-2802	27	19	practice	practice	NOUN
taxlaw-2802	27	20	before	before	ADP
taxlaw-2802	27	21	the	the	DET
taxlaw-2802	27	22	internal	internal	ADJ
taxlaw-2802	27	23	revenue	revenue	NOUN
taxlaw-2802	27	24	service	service	NOUN
taxlaw-2802	27	25	.	.	PUNCT
taxlaw-2802	28	1	as	as	SCONJ
taxlaw-2802	28	2	described	describe	VERB
taxlaw-2802	28	3	in	in	ADP
taxlaw-2802	28	4	31	31	NUM
taxlaw-2802	28	5	c.f.r	c.f.r	NOUN
taxlaw-2802	28	6	.	.	PUNCT
taxlaw-2802	29	1	§	§	PROPN
taxlaw-2802	29	2	10.0	10.0	NUM
taxlaw-2802	29	3	(	(	PUNCT
taxlaw-2802	29	4	scope	scope	NOUN
taxlaw-2802	29	5	of	of	ADP
taxlaw-2802	29	6	part	part	NOUN
taxlaw-2802	29	7	)	)	PUNCT
taxlaw-2802	29	8	,	,	PUNCT
taxlaw-2802	29	9	circular	circular	ADJ
taxlaw-2802	29	10	230	230	NUM
taxlaw-2802	29	11	“	"	PUNCT
taxlaw-2802	29	12	contains	contain	VERB
taxlaw-2802	29	13	rules	rule	NOUN
taxlaw-2802	29	14	governing	govern	VERB
taxlaw-2802	29	15	the	the	DET
taxlaw-2802	29	16	recognition	recognition	NOUN
taxlaw-2802	29	17	of	of	ADP
taxlaw-2802	29	18	attorneys	attorney	NOUN
taxlaw-2802	29	19	,	,	PUNCT
taxlaw-2802	29	20	certified	certify	VERB
taxlaw-2802	29	21	public	public	ADJ
taxlaw-2802	29	22	accountants	accountant	NOUN
taxlaw-2802	29	23	,	,	PUNCT
taxlaw-2802	29	24	enrolled	enrol	VERB
taxlaw-2802	29	25	agents	agent	NOUN
taxlaw-2802	29	26	,	,	PUNCT
taxlaw-2802	29	27	and	and	CCONJ
taxlaw-2802	29	28	other	other	ADJ
taxlaw-2802	29	29	persons	person	NOUN
taxlaw-2802	29	30	representing	represent	VERB
taxlaw-2802	29	31	clients	client	NOUN
taxlaw-2802	29	32	before	before	ADP
taxlaw-2802	29	33	the	the	DET
taxlaw-2802	29	34	internal	internal	ADJ
taxlaw-2802	29	35	revenue	revenue	NOUN
taxlaw-2802	29	36	service	service	NOUN
taxlaw-2802	29	37	,	,	PUNCT
taxlaw-2802	29	38	”	"	PUNCT
taxlaw-2802	29	39	including	include	VERB
taxlaw-2802	29	40	,	,	PUNCT
taxlaw-2802	29	41	inter	inter	PROPN
taxlaw-2802	29	42	alia	alia	NOUN
taxlaw-2802	29	43	,	,	PUNCT
taxlaw-2802	29	44	“	"	PUNCT
taxlaw-2802	29	45	rules	rule	NOUN
taxlaw-2802	29	46	relating	relate	VERB
taxlaw-2802	29	47	to	to	ADP
taxlaw-2802	29	48	authority	authority	NOUN
taxlaw-2802	29	49	to	to	PART
taxlaw-2802	29	50	practice	practice	VERB
taxlaw-2802	29	51	before	before	ADP
taxlaw-2802	29	52	the	the	DET
taxlaw-2802	29	53	internal	internal	ADJ
taxlaw-2802	29	54	revenue	revenue	NOUN
taxlaw-2802	29	55	service	service	NOUN
taxlaw-2802	29	56	”	"	PUNCT
taxlaw-2802	29	57	and	and	CCONJ
taxlaw-2802	29	58	prescriptions	prescription	NOUN
taxlaw-2802	29	59	of	of	ADP
taxlaw-2802	29	60	“	"	PUNCT
taxlaw-2802	29	61	the	the	DET
taxlaw-2802	29	62	duties	duty	NOUN
taxlaw-2802	29	63	and	and	CCONJ
taxlaw-2802	29	64	restrictions	restriction	NOUN
taxlaw-2802	29	65	relating	relate	VERB
taxlaw-2802	29	66	to	to	ADP
taxlaw-2802	29	67	such	such	ADJ
taxlaw-2802	29	68	practice	practice	NOUN
taxlaw-2802	29	69	.	.	PUNCT
taxlaw-2802	29	70	”	"	PUNCT
taxlaw-2802	30	1	31	31	NUM
taxlaw-2802	30	2	c.f.r	c.f.r	NOUN
taxlaw-2802	30	3	.	.	PUNCT
taxlaw-2802	31	1	§	§	PROPN
taxlaw-2802	31	2	10.0	10.0	NUM
taxlaw-2802	31	3	(	(	PUNCT
taxlaw-2802	31	4	2010	2010	NUM
taxlaw-2802	31	5	)	)	PUNCT
taxlaw-2802	31	6	.	.	PUNCT
taxlaw-2802	32	1	2	2	NUM
taxlaw-2802	32	2	.	.	NOUN
taxlaw-2802	32	3	31	31	NUM
taxlaw-2802	32	4	c.f.r	c.f.r	NOUN
taxlaw-2802	32	5	.	.	PUNCT
taxlaw-2802	33	1	§	§	PROPN
taxlaw-2802	33	2	10.35	10.35	NUM
taxlaw-2802	33	3	(	(	PUNCT
taxlaw-2802	33	4	2010	2010	NUM
taxlaw-2802	33	5	)	)	PUNCT
taxlaw-2802	33	6	.	.	PUNCT
taxlaw-2802	34	1	3	3	X
taxlaw-2802	34	2	.	.	X
taxlaw-2802	34	3	circular	circular	ADJ
taxlaw-2802	34	4	230	230	NUM
taxlaw-2802	34	5	§	§	PROPN
taxlaw-2802	34	6	10.35	10.35	NUM
taxlaw-2802	34	7	“	"	PUNCT
taxlaw-2802	34	8	applies	apply	VERB
taxlaw-2802	34	9	to	to	ADP
taxlaw-2802	34	10	written	write	VERB
taxlaw-2802	34	11	advice	advice	NOUN
taxlaw-2802	34	12	that	that	PRON
taxlaw-2802	34	13	is	be	AUX
taxlaw-2802	34	14	rendered	render	VERB
taxlaw-2802	34	15	after	after	ADP
taxlaw-2802	34	16	june	june	PROPN
taxlaw-2802	34	17	20	20	NUM
taxlaw-2802	34	18	,	,	PUNCT
taxlaw-2802	34	19	2005	2005	NUM
taxlaw-2802	34	20	.	.	PUNCT
taxlaw-2802	34	21	”	"	PUNCT
taxlaw-2802	35	1	31	31	NUM
taxlaw-2802	35	2	c.f.r	c.f.r	NOUN
taxlaw-2802	35	3	.	.	PUNCT
taxlaw-2802	36	1	§	§	PROPN
taxlaw-2802	36	2	10.35(g	10.35(g	PROPN
taxlaw-2802	36	3	)	)	PUNCT
taxlaw-2802	36	4	(	(	PUNCT
taxlaw-2802	36	5	2010	2010	NUM
taxlaw-2802	36	6	)	)	PUNCT
taxlaw-2802	36	7	.	.	PUNCT
taxlaw-2802	37	1	4	4	X
taxlaw-2802	37	2	.	.	X
taxlaw-2802	37	3	circular	circular	ADJ
taxlaw-2802	37	4	230	230	NUM
taxlaw-2802	37	5	§	§	PROPN
taxlaw-2802	37	6	10.35(a	10.35(a	NUM
taxlaw-2802	37	7	)	)	PUNCT
taxlaw-2802	37	8	provides	provide	VERB
taxlaw-2802	37	9	that	that	SCONJ
taxlaw-2802	37	10	any	any	DET
taxlaw-2802	37	11	“	"	PUNCT
taxlaw-2802	37	12	practitioner	practitioner	NOUN
taxlaw-2802	37	13	who	who	PRON
taxlaw-2802	37	14	provides	provide	VERB
taxlaw-2802	37	15	a	a	DET
taxlaw-2802	37	16	covered	covered	ADJ
taxlaw-2802	37	17	opinion	opinion	NOUN
taxlaw-2802	37	18	shall	shall	AUX
taxlaw-2802	37	19	comply	comply	VERB
taxlaw-2802	37	20	with	with	ADP
taxlaw-2802	37	21	the	the	DET
taxlaw-2802	37	22	standards	standard	NOUN
taxlaw-2802	37	23	of	of	ADP
taxlaw-2802	37	24	practice	practice	NOUN
taxlaw-2802	37	25	in	in	ADP
taxlaw-2802	37	26	”	"	PUNCT
taxlaw-2802	37	27	section	section	NOUN
taxlaw-2802	37	28	10.35	10.35	NUM
taxlaw-2802	37	29	.	.	PUNCT
taxlaw-2802	38	1	31	31	NUM
taxlaw-2802	38	2	c.f.r	c.f.r	NOUN
taxlaw-2802	38	3	.	.	PUNCT
taxlaw-2802	39	1	§	§	PROPN
taxlaw-2802	39	2	10.35(a	10.35(a	PROPN
taxlaw-2802	39	3	)	)	PUNCT
taxlaw-2802	39	4	(	(	PUNCT
taxlaw-2802	39	5	2010	2010	NUM
taxlaw-2802	39	6	)	)	PUNCT
taxlaw-2802	39	7	.	.	PUNCT
taxlaw-2802	40	1	a	a	DET
taxlaw-2802	40	2	“	"	PUNCT
taxlaw-2802	40	3	practitioner	practitioner	NOUN
taxlaw-2802	40	4	”	"	PUNCT
taxlaw-2802	40	5	for	for	ADP
taxlaw-2802	40	6	this	this	DET
taxlaw-2802	40	7	purpose	purpose	NOUN
taxlaw-2802	40	8	is	be	AUX
taxlaw-2802	40	9	defined	define	VERB
taxlaw-2802	40	10	in	in	ADP
taxlaw-2802	40	11	circular	circular	ADJ
taxlaw-2802	40	12	230	230	NUM
taxlaw-2802	40	13	§	§	PROPN
taxlaw-2802	40	14	10.35(b)(1	10.35(b)(1	NUM
taxlaw-2802	40	15	)	)	PUNCT
taxlaw-2802	40	16	as	as	ADP
taxlaw-2802	40	17	“	"	PUNCT
taxlaw-2802	40	18	any	any	DET
taxlaw-2802	40	19	individual	individual	NOUN
taxlaw-2802	40	20	described	describe	VERB
taxlaw-2802	40	21	in	in	ADP
taxlaw-2802	40	22	§	§	PROPN
taxlaw-2802	40	23	10.2(a)(5	10.2(a)(5	NUM
taxlaw-2802	40	24	)	)	PUNCT
taxlaw-2802	40	25	.	.	PUNCT
taxlaw-2802	40	26	”	"	PUNCT
taxlaw-2802	41	1	31	31	NUM
taxlaw-2802	41	2	c.f.r	c.f.r	NOUN
taxlaw-2802	41	3	.	.	PUNCT
taxlaw-2802	42	1	§	§	PROPN
taxlaw-2802	42	2	10.35(b)(1	10.35(b)(1	NUM
taxlaw-2802	42	3	)	)	PUNCT
taxlaw-2802	42	4	(	(	PUNCT
taxlaw-2802	42	5	2010	2010	NUM
taxlaw-2802	42	6	)	)	PUNCT
taxlaw-2802	42	7	.	.	PUNCT
taxlaw-2802	43	1	section	section	NOUN
taxlaw-2802	43	2	10.2(a)(5	10.2(a)(5	NUM
taxlaw-2802	43	3	)	)	PUNCT
taxlaw-2802	43	4	,	,	PUNCT
taxlaw-2802	43	5	in	in	ADP
taxlaw-2802	43	6	turn	turn	NOUN
taxlaw-2802	43	7	,	,	PUNCT
taxlaw-2802	43	8	defines	define	VERB
taxlaw-2802	43	9	“	"	PUNCT
taxlaw-2802	43	10	practitioner	practitioner	NOUN
taxlaw-2802	43	11	”	"	PUNCT
taxlaw-2802	43	12	as	as	ADP
taxlaw-2802	43	13	“	"	PUNCT
taxlaw-2802	43	14	any	any	DET
taxlaw-2802	43	15	individual	individual	NOUN
taxlaw-2802	43	16	described	describe	VERB
taxlaw-2802	43	17	in	in	ADP
taxlaw-2802	43	18	paragraphs	paragraph	NOUN
taxlaw-2802	43	19	(	(	PUNCT
taxlaw-2802	43	20	a	a	X
taxlaw-2802	43	21	)	)	PUNCT
taxlaw-2802	43	22	,	,	PUNCT
taxlaw-2802	43	23	(	(	PUNCT
taxlaw-2802	43	24	b	b	NOUN
taxlaw-2802	43	25	)	)	PUNCT
taxlaw-2802	43	26	,	,	PUNCT
taxlaw-2802	43	27	(	(	PUNCT
taxlaw-2802	43	28	c	c	NOUN
taxlaw-2802	43	29	)	)	PUNCT
taxlaw-2802	43	30	,	,	PUNCT
taxlaw-2802	43	31	or	or	CCONJ
taxlaw-2802	43	32	(	(	PUNCT
taxlaw-2802	43	33	d	d	NOUN
taxlaw-2802	43	34	)	)	PUNCT
taxlaw-2802	43	35	of	of	ADP
taxlaw-2802	43	36	§	§	PROPN
taxlaw-2802	43	37	10.3	10.3	NUM
taxlaw-2802	43	38	.	.	PUNCT
taxlaw-2802	43	39	”	"	PUNCT
taxlaw-2802	44	1	31	31	NUM
taxlaw-2802	44	2	c.f.r	c.f.r	NOUN
taxlaw-2802	44	3	.	.	PUNCT
taxlaw-2802	45	1	§	§	PROPN
taxlaw-2802	45	2	10.2(a)(5	10.2(a)(5	NUM
taxlaw-2802	45	3	)	)	PUNCT
taxlaw-2802	45	4	(	(	PUNCT
taxlaw-2802	45	5	2010	2010	NUM
taxlaw-2802	45	6	)	)	PUNCT
taxlaw-2802	45	7	.	.	PUNCT
taxlaw-2802	46	1	those	those	DET
taxlaw-2802	46	2	paragraphs	paragraph	NOUN
taxlaw-2802	46	3	relate	relate	VERB
taxlaw-2802	46	4	to	to	ADP
taxlaw-2802	46	5	attorneys	attorney	NOUN
taxlaw-2802	46	6	,	,	PUNCT
taxlaw-2802	46	7	certified	certify	VERB
taxlaw-2802	46	8	public	public	ADJ
taxlaw-2802	46	9	accountants	accountant	NOUN
taxlaw-2802	46	10	,	,	PUNCT
taxlaw-2802	46	11	enrolled	enrol	VERB
taxlaw-2802	46	12	agents	agent	NOUN
taxlaw-2802	46	13	,	,	PUNCT
taxlaw-2802	46	14	and	and	CCONJ
taxlaw-2802	46	15	enrolled	enrol	VERB
taxlaw-2802	46	16	actuaries	actuary	NOUN
taxlaw-2802	46	17	,	,	PUNCT
taxlaw-2802	46	18	respectively	respectively	ADV
taxlaw-2802	46	19	.	.	PUNCT
taxlaw-2802	47	1	31	31	NUM
taxlaw-2802	47	2	c.f.r	c.f.r	NOUN
taxlaw-2802	47	3	.	.	PUNCT
taxlaw-2802	48	1	columbia	columbia	PROPN
taxlaw-2802	48	2	jour	jour	PROPN
taxlaw-2802	48	3	�	�	PROPN
taxlaw-2802	48	4	al	al	PROPN
taxlaw-2802	48	5	of	of	ADP
taxlaw-2802	48	6	tax	tax	NOUN
taxlaw-2802	48	7	law	law	NOUN
taxlaw-2802	48	8	[	[	X
taxlaw-2802	48	9	vol	vol	NOUN
taxlaw-2802	48	10	2:150	2:150	NUM
taxlaw-2802	48	11	152	152	NUM
taxlaw-2802	48	12	mountain	mountain	NOUN
taxlaw-2802	48	13	of	of	ADP
taxlaw-2802	48	14	criticism	criticism	NOUN
taxlaw-2802	48	15	,	,	PUNCT
taxlaw-2802	48	16	and	and	CCONJ
taxlaw-2802	48	17	they	they	PRON
taxlaw-2802	48	18	have	have	AUX
taxlaw-2802	48	19	not	not	PART
taxlaw-2802	48	20	grown	grow	VERB
taxlaw-2802	48	21	more	more	ADV
taxlaw-2802	48	22	popular	popular	ADJ
taxlaw-2802	48	23	in	in	ADP
taxlaw-2802	48	24	the	the	DET
taxlaw-2802	48	25	years	year	NOUN
taxlaw-2802	48	26	since	since	ADV
taxlaw-2802	48	27	.	.	PUNCT
taxlaw-2802	49	1	the	the	DET
taxlaw-2802	49	2	covered	covered	ADJ
taxlaw-2802	49	3	opinion	opinion	NOUN
taxlaw-2802	49	4	regulations	regulation	NOUN
taxlaw-2802	49	5	have	have	AUX
taxlaw-2802	49	6	been	be	AUX
taxlaw-2802	49	7	attacked	attack	VERB
taxlaw-2802	49	8	as	as	ADP
taxlaw-2802	49	9	unduly	unduly	ADV
taxlaw-2802	49	10	onerous	onerous	ADJ
taxlaw-2802	49	11	,	,	PUNCT
taxlaw-2802	49	12	overly	overly	ADV
taxlaw-2802	49	13	broad	broad	ADJ
taxlaw-2802	49	14	,	,	PUNCT
taxlaw-2802	49	15	and	and	CCONJ
taxlaw-2802	49	16	inimical	inimical	ADJ
taxlaw-2802	49	17	to	to	ADP
taxlaw-2802	49	18	the	the	DET
taxlaw-2802	49	19	provision	provision	NOUN
taxlaw-2802	49	20	of	of	ADP
taxlaw-2802	49	21	sound	sound	ADJ
taxlaw-2802	49	22	tax	tax	NOUN
taxlaw-2802	49	23	advice	advice	NOUN
taxlaw-2802	49	24	in	in	ADP
taxlaw-2802	49	25	a	a	DET
taxlaw-2802	49	26	number	number	NOUN
taxlaw-2802	49	27	of	of	ADP
taxlaw-2802	49	28	ways	way	NOUN
taxlaw-2802	49	29	.	.	PUNCT
taxlaw-2802	50	1	as	as	SCONJ
taxlaw-2802	50	2	we	we	PRON
taxlaw-2802	50	3	mark	mark	VERB
taxlaw-2802	50	4	their	their	PRON
taxlaw-2802	50	5	fifth	fifth	ADJ
taxlaw-2802	50	6	-	-	PUNCT
taxlaw-2802	50	7	year	year	NOUN
taxlaw-2802	50	8	anniversary	anniversary	NOUN
taxlaw-2802	50	9	,	,	PUNCT
taxlaw-2802	50	10	we	we	PRON
taxlaw-2802	50	11	should	should	AUX
taxlaw-2802	50	12	take	take	VERB
taxlaw-2802	50	13	the	the	DET
taxlaw-2802	50	14	occasion	occasion	NOUN
taxlaw-2802	50	15	to	to	PART
taxlaw-2802	50	16	reexamine	reexamine	VERB
taxlaw-2802	50	17	the	the	DET
taxlaw-2802	50	18	covered	covered	ADJ
taxlaw-2802	50	19	opinion	opinion	NOUN
taxlaw-2802	50	20	regulations	regulation	NOUN
taxlaw-2802	50	21	and	and	CCONJ
taxlaw-2802	50	22	reconsider	reconsider	VERB
taxlaw-2802	50	23	whether	whether	SCONJ
taxlaw-2802	50	24	their	their	PRON
taxlaw-2802	50	25	benefits	benefit	NOUN
taxlaw-2802	50	26	justify	justify	VERB
taxlaw-2802	50	27	their	their	PRON
taxlaw-2802	50	28	burdens	burden	NOUN
taxlaw-2802	50	29	.	.	PUNCT
taxlaw-2802	51	1	after	after	ADP
taxlaw-2802	51	2	five	five	NUM
taxlaw-2802	51	3	years	year	NOUN
taxlaw-2802	51	4	,	,	PUNCT
taxlaw-2802	51	5	how	how	SCONJ
taxlaw-2802	51	6	well	well	ADV
taxlaw-2802	51	7	do	do	AUX
taxlaw-2802	51	8	the	the	DET
taxlaw-2802	51	9	regulations	regulation	NOUN
taxlaw-2802	51	10	serve	serve	VERB
taxlaw-2802	51	11	their	their	PRON
taxlaw-2802	51	12	intended	intended	ADJ
taxlaw-2802	51	13	purpose	purpose	NOUN
taxlaw-2802	51	14	?	?	PUNCT
taxlaw-2802	52	1	at	at	ADP
taxlaw-2802	52	2	the	the	DET
taxlaw-2802	52	3	same	same	ADJ
taxlaw-2802	52	4	time	time	NOUN
taxlaw-2802	52	5	,	,	PUNCT
taxlaw-2802	52	6	are	be	AUX
taxlaw-2802	52	7	the	the	DET
taxlaw-2802	52	8	regulations	regulation	NOUN
taxlaw-2802	52	9	’	'	PUNCT
taxlaw-2802	52	10	detriments	detriment	NOUN
taxlaw-2802	52	11	indeed	indeed	ADV
taxlaw-2802	52	12	as	as	ADV
taxlaw-2802	52	13	great	great	ADJ
taxlaw-2802	52	14	as	as	SCONJ
taxlaw-2802	52	15	their	their	PRON
taxlaw-2802	52	16	many	many	ADJ
taxlaw-2802	52	17	critics	critic	NOUN
taxlaw-2802	52	18	assert	assert	VERB
taxlaw-2802	52	19	?	?	PUNCT
taxlaw-2802	53	1	should	should	AUX
taxlaw-2802	53	2	we	we	PRON
taxlaw-2802	53	3	discard	discard	VERB
taxlaw-2802	53	4	the	the	DET
taxlaw-2802	53	5	covered	covered	ADJ
taxlaw-2802	53	6	opinion	opinion	NOUN
taxlaw-2802	53	7	regulations	regulation	NOUN
taxlaw-2802	53	8	altogether	altogether	ADV
taxlaw-2802	53	9	,	,	PUNCT
taxlaw-2802	53	10	as	as	SCONJ
taxlaw-2802	53	11	some	some	PRON
taxlaw-2802	53	12	have	have	AUX
taxlaw-2802	53	13	suggested	suggest	VERB
taxlaw-2802	53	14	,	,	PUNCT
taxlaw-2802	53	15	or	or	CCONJ
taxlaw-2802	53	16	is	be	AUX
taxlaw-2802	53	17	there	there	PRON
taxlaw-2802	53	18	some	some	DET
taxlaw-2802	53	19	compelling	compelling	ADJ
taxlaw-2802	53	20	need	need	NOUN
taxlaw-2802	53	21	for	for	ADP
taxlaw-2802	53	22	oversight	oversight	NOUN
taxlaw-2802	53	23	of	of	ADP
taxlaw-2802	53	24	tax	tax	NOUN
taxlaw-2802	53	25	opinion	opinion	NOUN
taxlaw-2802	53	26	practice	practice	NOUN
taxlaw-2802	53	27	(	(	PUNCT
taxlaw-2802	53	28	or	or	CCONJ
taxlaw-2802	53	29	,	,	PUNCT
taxlaw-2802	53	30	at	at	ADP
taxlaw-2802	53	31	least	least	ADJ
taxlaw-2802	53	32	,	,	PUNCT
taxlaw-2802	53	33	a	a	DET
taxlaw-2802	53	34	portion	portion	NOUN
taxlaw-2802	53	35	of	of	ADP
taxlaw-2802	53	36	that	that	DET
taxlaw-2802	53	37	practice	practice	NOUN
taxlaw-2802	53	38	)	)	PUNCT
taxlaw-2802	53	39	that	that	PRON
taxlaw-2802	53	40	militates	militate	VERB
taxlaw-2802	53	41	in	in	ADP
taxlaw-2802	53	42	favor	favor	NOUN
taxlaw-2802	53	43	of	of	ADP
taxlaw-2802	53	44	retaining	retain	VERB
taxlaw-2802	53	45	some	some	DET
taxlaw-2802	53	46	version	version	NOUN
taxlaw-2802	53	47	of	of	ADP
taxlaw-2802	53	48	the	the	DET
taxlaw-2802	53	49	regulations	regulation	NOUN
taxlaw-2802	53	50	?	?	PUNCT
taxlaw-2802	54	1	if	if	SCONJ
taxlaw-2802	54	2	the	the	DET
taxlaw-2802	54	3	latter	latter	ADJ
taxlaw-2802	54	4	is	be	AUX
taxlaw-2802	54	5	the	the	DET
taxlaw-2802	54	6	case	case	NOUN
taxlaw-2802	54	7	,	,	PUNCT
taxlaw-2802	54	8	how	how	SCONJ
taxlaw-2802	54	9	should	should	AUX
taxlaw-2802	54	10	we	we	PRON
taxlaw-2802	54	11	improve	improve	VERB
taxlaw-2802	54	12	upon	upon	SCONJ
taxlaw-2802	54	13	the	the	DET
taxlaw-2802	54	14	regulations	regulation	NOUN
taxlaw-2802	54	15	,	,	PUNCT
taxlaw-2802	54	16	so	so	SCONJ
taxlaw-2802	54	17	that	that	SCONJ
taxlaw-2802	54	18	they	they	PRON
taxlaw-2802	54	19	fulfill	fulfill	VERB
taxlaw-2802	54	20	their	their	PRON
taxlaw-2802	54	21	intended	intend	VERB
taxlaw-2802	54	22	function	function	NOUN
taxlaw-2802	54	23	without	without	ADP
taxlaw-2802	54	24	causing	cause	VERB
taxlaw-2802	54	25	the	the	DET
taxlaw-2802	54	26	harms	harm	NOUN
taxlaw-2802	54	27	that	that	PRON
taxlaw-2802	54	28	their	their	PRON
taxlaw-2802	54	29	critics	critic	NOUN
taxlaw-2802	54	30	allege	allege	VERB
taxlaw-2802	54	31	?	?	PUNCT
taxlaw-2802	55	1	finally	finally	ADV
taxlaw-2802	55	2	,	,	PUNCT
taxlaw-2802	55	3	to	to	ADP
taxlaw-2802	55	4	what	what	DET
taxlaw-2802	55	5	extent	extent	NOUN
taxlaw-2802	55	6	might	might	AUX
taxlaw-2802	55	7	the	the	DET
taxlaw-2802	55	8	need	need	VERB
taxlaw-2802	55	9	for	for	ADP
taxlaw-2802	55	10	,	,	PUNCT
taxlaw-2802	55	11	the	the	DET
taxlaw-2802	55	12	effectiveness	effectiveness	NOUN
taxlaw-2802	55	13	of	of	ADP
taxlaw-2802	55	14	,	,	PUNCT
taxlaw-2802	55	15	and	and	CCONJ
taxlaw-2802	55	16	the	the	DET
taxlaw-2802	55	17	required	required	ADJ
taxlaw-2802	55	18	structure	structure	NOUN
taxlaw-2802	55	19	of	of	ADP
taxlaw-2802	55	20	the	the	DET
taxlaw-2802	55	21	covered	cover	VERB
taxlaw-2802	55	22	opinion	opinion	NOUN
taxlaw-2802	55	23	regulations	regulation	NOUN
taxlaw-2802	55	24	change	change	VERB
taxlaw-2802	55	25	as	as	ADP
taxlaw-2802	55	26	a	a	DET
taxlaw-2802	55	27	result	result	NOUN
taxlaw-2802	55	28	of	of	ADP
taxlaw-2802	55	29	strictliability	strictliability	NOUN
taxlaw-2802	55	30	penalty	penalty	NOUN
taxlaw-2802	55	31	provisions	provision	NOUN
taxlaw-2802	55	32	that	that	PRON
taxlaw-2802	55	33	were	be	AUX
taxlaw-2802	55	34	recently	recently	ADV
taxlaw-2802	55	35	added	add	VERB
taxlaw-2802	55	36	to	to	ADP
taxlaw-2802	55	37	the	the	DET
taxlaw-2802	55	38	internal	internal	ADJ
taxlaw-2802	55	39	revenue	revenue	NOUN
taxlaw-2802	55	40	code	code	NOUN
taxlaw-2802	55	41	(	(	PUNCT
taxlaw-2802	55	42	the	the	DET
taxlaw-2802	55	43	“	"	PUNCT
taxlaw-2802	55	44	code	code	NOUN
taxlaw-2802	55	45	”	"	PUNCT
taxlaw-2802	55	46	)	)	PUNCT
taxlaw-2802	55	47	in	in	ADP
taxlaw-2802	55	48	conjunction	conjunction	NOUN
taxlaw-2802	55	49	with	with	ADP
taxlaw-2802	55	50	the	the	DET
taxlaw-2802	55	51	newly	newly	ADV
taxlaw-2802	55	52	-	-	PUNCT
taxlaw-2802	55	53	codified	codify	VERB
taxlaw-2802	55	54	economic	economic	ADJ
taxlaw-2802	55	55	substance	substance	NOUN
taxlaw-2802	55	56	doctrine	doctrine	NOUN
taxlaw-2802	55	57	?	?	PUNCT
taxlaw-2802	56	1	this	this	DET
taxlaw-2802	56	2	article	article	NOUN
taxlaw-2802	56	3	addresses	address	VERB
taxlaw-2802	56	4	these	these	DET
taxlaw-2802	56	5	questions	question	NOUN
taxlaw-2802	56	6	.	.	PUNCT
taxlaw-2802	57	1	the	the	DET
taxlaw-2802	57	2	covered	covered	ADJ
taxlaw-2802	57	3	opinion	opinion	NOUN
taxlaw-2802	57	4	regulations	regulation	NOUN
taxlaw-2802	57	5	impose	impose	VERB
taxlaw-2802	57	6	extensive	extensive	ADJ
taxlaw-2802	57	7	due	due	ADJ
taxlaw-2802	57	8	diligence	diligence	NOUN
taxlaw-2802	57	9	obligations	obligation	NOUN
taxlaw-2802	57	10	and	and	CCONJ
taxlaw-2802	57	11	detailed	detailed	ADJ
taxlaw-2802	57	12	drafting	drafting	NOUN
taxlaw-2802	57	13	requirements	requirement	NOUN
taxlaw-2802	57	14	on	on	ADP
taxlaw-2802	57	15	practitioners	practitioner	NOUN
taxlaw-2802	57	16	with	with	ADP
taxlaw-2802	57	17	respect	respect	NOUN
taxlaw-2802	57	18	to	to	ADP
taxlaw-2802	57	19	written	write	VERB
taxlaw-2802	57	20	advice	advice	NOUN
taxlaw-2802	57	21	on	on	ADP
taxlaw-2802	57	22	tax	tax	NOUN
taxlaw-2802	57	23	matters	matter	NOUN
taxlaw-2802	57	24	.	.	PUNCT
taxlaw-2802	58	1	part	part	NOUN
taxlaw-2802	58	2	i	i	PRON
taxlaw-2802	58	3	of	of	ADP
taxlaw-2802	58	4	the	the	DET
taxlaw-2802	58	5	article	article	NOUN
taxlaw-2802	58	6	outlines	outline	VERB
taxlaw-2802	58	7	these	these	DET
taxlaw-2802	58	8	copious	copious	ADJ
taxlaw-2802	58	9	rules	rule	NOUN
taxlaw-2802	58	10	.	.	PUNCT
taxlaw-2802	59	1	the	the	DET
taxlaw-2802	59	2	regulations	regulation	NOUN
taxlaw-2802	59	3	were	be	AUX
taxlaw-2802	59	4	promulgated	promulgate	VERB
taxlaw-2802	59	5	in	in	ADP
taxlaw-2802	59	6	order	order	NOUN
taxlaw-2802	59	7	to	to	PART
taxlaw-2802	59	8	combat	combat	VERB
taxlaw-2802	59	9	tax	tax	NOUN
taxlaw-2802	59	10	practitioners	practitioner	NOUN
taxlaw-2802	59	11	’	'	PUNCT
taxlaw-2802	59	12	support	support	NOUN
taxlaw-2802	59	13	of	of	ADP
taxlaw-2802	59	14	abusive	abusive	ADJ
taxlaw-2802	59	15	tax	tax	NOUN
taxlaw-2802	59	16	shelters	shelter	NOUN
taxlaw-2802	59	17	through	through	ADP
taxlaw-2802	59	18	the	the	DET
taxlaw-2802	59	19	delivery	delivery	NOUN
taxlaw-2802	59	20	of	of	ADP
taxlaw-2802	59	21	unsound	unsound	ADJ
taxlaw-2802	59	22	legal	legal	ADJ
taxlaw-2802	59	23	opinions	opinion	NOUN
taxlaw-2802	59	24	,	,	PUNCT
taxlaw-2802	59	25	as	as	SCONJ
taxlaw-2802	59	26	noted	note	VERB
taxlaw-2802	59	27	in	in	ADP
taxlaw-2802	59	28	part	part	PROPN
taxlaw-2802	59	29	ii	ii	PROPN
taxlaw-2802	59	30	.	.	PUNCT
taxlaw-2802	60	1	during	during	ADP
taxlaw-2802	60	2	the	the	DET
taxlaw-2802	60	3	rise	rise	NOUN
taxlaw-2802	60	4	of	of	ADP
taxlaw-2802	60	5	the	the	DET
taxlaw-2802	60	6	corporate	corporate	ADJ
taxlaw-2802	60	7	tax	tax	NOUN
taxlaw-2802	60	8	shelter	shelter	NOUN
taxlaw-2802	60	9	market	market	NOUN
taxlaw-2802	60	10	in	in	ADP
taxlaw-2802	60	11	the	the	DET
taxlaw-2802	60	12	1990s	1990	NOUN
taxlaw-2802	60	13	,	,	PUNCT
taxlaw-2802	60	14	as	as	SCONJ
taxlaw-2802	60	15	described	describe	VERB
taxlaw-2802	60	16	in	in	ADP
taxlaw-2802	60	17	part	part	PROPN
taxlaw-2802	60	18	iii	iii	PROPN
taxlaw-2802	60	19	,	,	PUNCT
taxlaw-2802	60	20	a	a	DET
taxlaw-2802	60	21	surprising	surprising	ADJ
taxlaw-2802	60	22	number	number	NOUN
taxlaw-2802	60	23	of	of	ADP
taxlaw-2802	60	24	tax	tax	NOUN
taxlaw-2802	60	25	practitioners	practitioner	NOUN
taxlaw-2802	60	26	employed	employ	VERB
taxlaw-2802	60	27	dubious	dubious	ADJ
taxlaw-2802	60	28	due	due	ADJ
taxlaw-2802	60	29	diligence	diligence	NOUN
taxlaw-2802	60	30	,	,	PUNCT
taxlaw-2802	60	31	analytical	analytical	ADJ
taxlaw-2802	60	32	,	,	PUNCT
taxlaw-2802	60	33	and	and	CCONJ
taxlaw-2802	60	34	drafting	draft	VERB
taxlaw-2802	60	35	techniques	technique	NOUN
taxlaw-2802	60	36	to	to	PART
taxlaw-2802	60	37	prepare	prepare	VERB
taxlaw-2802	60	38	incomplete	incomplete	ADJ
taxlaw-2802	60	39	and	and	CCONJ
taxlaw-2802	60	40	misleading	mislead	VERB
taxlaw-2802	60	41	tax	tax	NOUN
taxlaw-2802	60	42	opinions	opinion	NOUN
taxlaw-2802	60	43	which	which	PRON
taxlaw-2802	60	44	concluded	conclude	VERB
taxlaw-2802	60	45	that	that	SCONJ
taxlaw-2802	60	46	abusive	abusive	ADJ
taxlaw-2802	60	47	shelters	shelter	NOUN
taxlaw-2802	60	48	were	be	AUX
taxlaw-2802	60	49	legitimate	legitimate	ADJ
taxlaw-2802	60	50	.	.	PUNCT
taxlaw-2802	61	1	the	the	DET
taxlaw-2802	61	2	covered	covered	ADJ
taxlaw-2802	61	3	opinion	opinion	NOUN
taxlaw-2802	61	4	regulations	regulation	NOUN
taxlaw-2802	61	5	were	be	AUX
taxlaw-2802	61	6	introduced	introduce	VERB
taxlaw-2802	61	7	to	to	PART
taxlaw-2802	61	8	stem	stem	VERB
taxlaw-2802	61	9	these	these	DET
taxlaw-2802	61	10	unscrupulous	unscrupulous	ADJ
taxlaw-2802	61	11	and	and	CCONJ
taxlaw-2802	61	12	harmful	harmful	ADJ
taxlaw-2802	61	13	opinion	opinion	NOUN
taxlaw-2802	61	14	practices	practice	NOUN
taxlaw-2802	61	15	.	.	PUNCT
taxlaw-2802	62	1	in	in	ADP
taxlaw-2802	62	2	their	their	PRON
taxlaw-2802	62	3	current	current	ADJ
taxlaw-2802	62	4	form	form	NOUN
taxlaw-2802	62	5	,	,	PUNCT
taxlaw-2802	62	6	however	however	ADV
taxlaw-2802	62	7	,	,	PUNCT
taxlaw-2802	62	8	the	the	DET
taxlaw-2802	62	9	covered	covered	ADJ
taxlaw-2802	62	10	opinion	opinion	NOUN
taxlaw-2802	62	11	regulations	regulation	NOUN
taxlaw-2802	62	12	pose	pose	VERB
taxlaw-2802	62	13	myriad	myriad	ADV
taxlaw-2802	62	14	significant	significant	ADJ
taxlaw-2802	62	15	,	,	PUNCT
taxlaw-2802	62	16	and	and	CCONJ
taxlaw-2802	62	17	often	often	ADV
taxlaw-2802	62	18	unnecessary	unnecessary	ADJ
taxlaw-2802	62	19	,	,	PUNCT
taxlaw-2802	62	20	obstacles	obstacle	NOUN
taxlaw-2802	62	21	to	to	ADP
taxlaw-2802	62	22	the	the	DET
taxlaw-2802	62	23	practice	practice	NOUN
taxlaw-2802	62	24	of	of	ADP
taxlaw-2802	62	25	tax	tax	NOUN
taxlaw-2802	62	26	law	law	NOUN
taxlaw-2802	62	27	.	.	PUNCT
taxlaw-2802	63	1	these	these	DET
taxlaw-2802	63	2	problems	problem	NOUN
taxlaw-2802	63	3	,	,	PUNCT
taxlaw-2802	63	4	which	which	PRON
taxlaw-2802	63	5	have	have	AUX
taxlaw-2802	63	6	been	be	AUX
taxlaw-2802	63	7	raised	raise	VERB
taxlaw-2802	63	8	by	by	ADP
taxlaw-2802	63	9	tax	tax	NOUN
taxlaw-2802	63	10	practitioners	practitioner	NOUN
taxlaw-2802	63	11	and	and	CCONJ
taxlaw-2802	63	12	tax	tax	NOUN
taxlaw-2802	63	13	scholars	scholar	NOUN
taxlaw-2802	63	14	alike	alike	ADV
taxlaw-2802	63	15	,	,	PUNCT
taxlaw-2802	63	16	are	be	AUX
taxlaw-2802	63	17	discussed	discuss	VERB
taxlaw-2802	63	18	in	in	ADP
taxlaw-2802	63	19	part	part	NOUN
taxlaw-2802	63	20	iv	iv	NOUN
taxlaw-2802	63	21	of	of	ADP
taxlaw-2802	63	22	the	the	DET
taxlaw-2802	63	23	article	article	NOUN
taxlaw-2802	63	24	.	.	PUNCT
taxlaw-2802	64	1	a	a	DET
taxlaw-2802	64	2	practitioner	practitioner	NOUN
taxlaw-2802	64	3	can	can	AUX
taxlaw-2802	64	4	“	"	PUNCT
taxlaw-2802	64	5	opt	opt	VERB
taxlaw-2802	64	6	out	out	ADP
taxlaw-2802	64	7	”	"	PUNCT
taxlaw-2802	64	8	of	of	ADP
taxlaw-2802	64	9	compliance	compliance	NOUN
taxlaw-2802	64	10	with	with	ADP
taxlaw-2802	64	11	the	the	DET
taxlaw-2802	64	12	covered	covered	ADJ
taxlaw-2802	64	13	opinion	opinion	NOUN
taxlaw-2802	64	14	regulations	regulation	NOUN
taxlaw-2802	64	15	in	in	ADP
taxlaw-2802	64	16	some	some	DET
taxlaw-2802	64	17	(	(	PUNCT
taxlaw-2802	64	18	though	though	SCONJ
taxlaw-2802	64	19	not	not	PART
taxlaw-2802	64	20	all	all	PRON
taxlaw-2802	64	21	)	)	PUNCT
taxlaw-2802	64	22	cases	case	NOUN
taxlaw-2802	64	23	,	,	PUNCT
taxlaw-2802	64	24	but	but	CCONJ
taxlaw-2802	64	25	the	the	DET
taxlaw-2802	64	26	opt	opt	VERB
taxlaw-2802	64	27	-	-	PUNCT
taxlaw-2802	64	28	out	out	ADP
taxlaw-2802	64	29	rules	rule	NOUN
taxlaw-2802	64	30	present	present	VERB
taxlaw-2802	64	31	problems	problem	NOUN
taxlaw-2802	64	32	of	of	ADP
taxlaw-2802	64	33	their	their	PRON
taxlaw-2802	64	34	own	own	ADJ
taxlaw-2802	64	35	.	.	PUNCT
taxlaw-2802	65	1	§	§	PROPN
taxlaw-2802	65	2	10.3(a)-(d	10.3(a)-(d	NUM
taxlaw-2802	65	3	)	)	PUNCT
taxlaw-2802	65	4	(	(	PUNCT
taxlaw-2802	65	5	2010	2010	NUM
taxlaw-2802	65	6	)	)	PUNCT
taxlaw-2802	65	7	.	.	PUNCT
taxlaw-2802	66	1	section	section	NOUN
taxlaw-2802	66	2	10.3(a	10.3(a	NUM
taxlaw-2802	66	3	)	)	PUNCT
taxlaw-2802	66	4	provides	provide	VERB
taxlaw-2802	66	5	that	that	SCONJ
taxlaw-2802	66	6	“	"	PUNCT
taxlaw-2802	66	7	[	[	X
taxlaw-2802	66	8	a]ny	a]ny	X
taxlaw-2802	66	9	attorney	attorney	NOUN
taxlaw-2802	66	10	who	who	PRON
taxlaw-2802	66	11	is	be	AUX
taxlaw-2802	66	12	not	not	PART
taxlaw-2802	66	13	currently	currently	ADV
taxlaw-2802	66	14	under	under	ADP
taxlaw-2802	66	15	suspension	suspension	NOUN
taxlaw-2802	66	16	or	or	CCONJ
taxlaw-2802	66	17	disbarment	disbarment	NOUN
taxlaw-2802	66	18	from	from	ADP
taxlaw-2802	66	19	practice	practice	NOUN
taxlaw-2802	66	20	before	before	SCONJ
taxlaw-2802	66	21	the	the	DET
taxlaw-2802	66	22	internal	internal	ADJ
taxlaw-2802	66	23	revenue	revenue	NOUN
taxlaw-2802	66	24	service	service	NOUN
taxlaw-2802	66	25	may	may	AUX
taxlaw-2802	66	26	practice	practice	VERB
taxlaw-2802	66	27	before	before	ADP
taxlaw-2802	66	28	the	the	DET
taxlaw-2802	66	29	internal	internal	ADJ
taxlaw-2802	66	30	revenue	revenue	NOUN
taxlaw-2802	66	31	service	service	NOUN
taxlaw-2802	66	32	by	by	ADP
taxlaw-2802	66	33	filing	file	VERB
taxlaw-2802	66	34	with	with	ADP
taxlaw-2802	66	35	the	the	DET
taxlaw-2802	66	36	internal	internal	ADJ
taxlaw-2802	66	37	revenue	revenue	NOUN
taxlaw-2802	66	38	service	service	NOUN
taxlaw-2802	66	39	a	a	DET
taxlaw-2802	66	40	written	write	VERB
taxlaw-2802	66	41	declaration	declaration	NOUN
taxlaw-2802	66	42	that	that	SCONJ
taxlaw-2802	66	43	the	the	DET
taxlaw-2802	66	44	attorney	attorney	NOUN
taxlaw-2802	66	45	is	be	AUX
taxlaw-2802	66	46	currently	currently	ADV
taxlaw-2802	66	47	qualified	qualified	ADJ
taxlaw-2802	66	48	as	as	ADP
taxlaw-2802	66	49	an	an	DET
taxlaw-2802	66	50	attorney	attorney	NOUN
taxlaw-2802	66	51	and	and	CCONJ
taxlaw-2802	66	52	is	be	AUX
taxlaw-2802	66	53	authorized	authorize	VERB
taxlaw-2802	66	54	to	to	PART
taxlaw-2802	66	55	represent	represent	VERB
taxlaw-2802	66	56	the	the	DET
taxlaw-2802	66	57	party	party	NOUN
taxlaw-2802	66	58	or	or	CCONJ
taxlaw-2802	66	59	parties	party	NOUN
taxlaw-2802	66	60	.	.	PUNCT
taxlaw-2802	66	61	”	"	PUNCT
taxlaw-2802	67	1	31	31	NUM
taxlaw-2802	67	2	c.f.r	c.f.r	NOUN
taxlaw-2802	67	3	.	.	PUNCT
taxlaw-2802	68	1	§	§	PROPN
taxlaw-2802	68	2	10.3(a	10.3(a	NUM
taxlaw-2802	68	3	)	)	PUNCT
taxlaw-2802	68	4	(	(	PUNCT
taxlaw-2802	68	5	2010	2010	NUM
taxlaw-2802	68	6	)	)	PUNCT
taxlaw-2802	68	7	.	.	PUNCT
taxlaw-2802	69	1	2011	2011	NUM
taxlaw-2802	69	2	]	]	PUNCT
taxlaw-2802	69	3	circular	circular	PROPN
taxlaw-2802	69	4	argume	argume	PROPN
taxlaw-2802	69	5	�	�	PROPN
taxlaw-2802	69	6	t	t	PROPN
taxlaw-2802	69	7	153	153	NUM
taxlaw-2802	69	8	in	in	ADP
taxlaw-2802	69	9	the	the	DET
taxlaw-2802	69	10	face	face	NOUN
taxlaw-2802	69	11	of	of	ADP
taxlaw-2802	69	12	these	these	DET
taxlaw-2802	69	13	concerns	concern	NOUN
taxlaw-2802	69	14	,	,	PUNCT
taxlaw-2802	69	15	a	a	DET
taxlaw-2802	69	16	number	number	NOUN
taxlaw-2802	69	17	of	of	ADP
taxlaw-2802	69	18	commentators	commentator	NOUN
taxlaw-2802	69	19	contend	contend	VERB
taxlaw-2802	69	20	that	that	SCONJ
taxlaw-2802	69	21	the	the	DET
taxlaw-2802	69	22	covered	covered	ADJ
taxlaw-2802	69	23	opinion	opinion	NOUN
taxlaw-2802	69	24	regulations	regulation	NOUN
taxlaw-2802	69	25	should	should	AUX
taxlaw-2802	69	26	simply	simply	ADV
taxlaw-2802	69	27	be	be	AUX
taxlaw-2802	69	28	repealed	repeal	VERB
taxlaw-2802	69	29	altogether	altogether	ADV
taxlaw-2802	69	30	.	.	PUNCT
taxlaw-2802	70	1	many	many	ADJ
taxlaw-2802	70	2	others	other	NOUN
taxlaw-2802	70	3	support	support	VERB
taxlaw-2802	70	4	the	the	DET
taxlaw-2802	70	5	peculiar	peculiar	ADJ
taxlaw-2802	70	6	alternative	alternative	NOUN
taxlaw-2802	70	7	of	of	ADP
taxlaw-2802	70	8	replacing	replace	VERB
taxlaw-2802	70	9	the	the	DET
taxlaw-2802	70	10	current	current	ADJ
taxlaw-2802	70	11	opt	opt	VERB
taxlaw-2802	70	12	-	-	PUNCT
taxlaw-2802	70	13	out	out	ADP
taxlaw-2802	70	14	rules	rule	NOUN
taxlaw-2802	70	15	with	with	ADP
taxlaw-2802	70	16	an	an	DET
taxlaw-2802	70	17	“	"	PUNCT
taxlaw-2802	70	18	opt	opt	VERB
taxlaw-2802	70	19	-	-	PUNCT
taxlaw-2802	70	20	in	in	ADP
taxlaw-2802	70	21	”	"	PUNCT
taxlaw-2802	70	22	regime	regime	NOUN
taxlaw-2802	70	23	,	,	PUNCT
taxlaw-2802	70	24	under	under	ADP
taxlaw-2802	70	25	which	which	PRON
taxlaw-2802	70	26	the	the	DET
taxlaw-2802	70	27	regulations	regulation	NOUN
taxlaw-2802	70	28	would	would	AUX
taxlaw-2802	70	29	not	not	PART
taxlaw-2802	70	30	apply	apply	VERB
taxlaw-2802	70	31	to	to	ADP
taxlaw-2802	70	32	any	any	DET
taxlaw-2802	70	33	practitioner	practitioner	NOUN
taxlaw-2802	70	34	unless	unless	SCONJ
taxlaw-2802	70	35	he	he	PRON
taxlaw-2802	70	36	or	or	CCONJ
taxlaw-2802	70	37	she	she	PRON
taxlaw-2802	70	38	voluntarily	voluntarily	ADV
taxlaw-2802	70	39	chooses	choose	VERB
taxlaw-2802	70	40	to	to	PART
taxlaw-2802	70	41	comply	comply	VERB
taxlaw-2802	70	42	.	.	PUNCT
taxlaw-2802	71	1	these	these	PRON
taxlaw-2802	71	2	may	may	AUX
taxlaw-2802	71	3	be	be	AUX
taxlaw-2802	71	4	simple	simple	ADJ
taxlaw-2802	71	5	and	and	CCONJ
taxlaw-2802	71	6	tempting	tempting	ADJ
taxlaw-2802	71	7	solutions	solution	NOUN
taxlaw-2802	71	8	to	to	ADP
taxlaw-2802	71	9	the	the	DET
taxlaw-2802	71	10	hassles	hassle	NOUN
taxlaw-2802	71	11	that	that	PRON
taxlaw-2802	71	12	the	the	DET
taxlaw-2802	71	13	current	current	ADJ
taxlaw-2802	71	14	regulations	regulation	NOUN
taxlaw-2802	71	15	pose	pose	VERB
taxlaw-2802	71	16	,	,	PUNCT
taxlaw-2802	71	17	but	but	CCONJ
taxlaw-2802	71	18	i	i	PRON
taxlaw-2802	71	19	believe	believe	VERB
taxlaw-2802	71	20	that	that	SCONJ
taxlaw-2802	71	21	both	both	PRON
taxlaw-2802	71	22	of	of	ADP
taxlaw-2802	71	23	these	these	DET
taxlaw-2802	71	24	approaches	approach	NOUN
taxlaw-2802	71	25	are	be	AUX
taxlaw-2802	71	26	ultimately	ultimately	ADV
taxlaw-2802	71	27	misguided	misguided	ADJ
taxlaw-2802	71	28	.	.	PUNCT
taxlaw-2802	72	1	while	while	SCONJ
taxlaw-2802	72	2	they	they	PRON
taxlaw-2802	72	3	might	might	AUX
taxlaw-2802	72	4	dispense	dispense	VERB
taxlaw-2802	72	5	with	with	ADP
taxlaw-2802	72	6	unnecessary	unnecessary	ADJ
taxlaw-2802	72	7	obstacles	obstacle	NOUN
taxlaw-2802	72	8	to	to	ADP
taxlaw-2802	72	9	the	the	DET
taxlaw-2802	72	10	practice	practice	NOUN
taxlaw-2802	72	11	of	of	ADP
taxlaw-2802	72	12	tax	tax	NOUN
taxlaw-2802	72	13	law	law	NOUN
taxlaw-2802	72	14	in	in	ADP
taxlaw-2802	72	15	general	general	ADJ
taxlaw-2802	72	16	,	,	PUNCT
taxlaw-2802	72	17	they	they	PRON
taxlaw-2802	72	18	would	would	AUX
taxlaw-2802	72	19	also	also	ADV
taxlaw-2802	72	20	eliminate	eliminate	VERB
taxlaw-2802	72	21	necessary	necessary	ADJ
taxlaw-2802	72	22	impediments	impediment	NOUN
taxlaw-2802	72	23	to	to	ADP
taxlaw-2802	72	24	the	the	DET
taxlaw-2802	72	25	promotion	promotion	NOUN
taxlaw-2802	72	26	of	of	ADP
taxlaw-2802	72	27	abusive	abusive	ADJ
taxlaw-2802	72	28	tax	tax	NOUN
taxlaw-2802	72	29	shelters	shelter	NOUN
taxlaw-2802	72	30	through	through	ADP
taxlaw-2802	72	31	dishonest	dishonest	ADJ
taxlaw-2802	72	32	legal	legal	ADJ
taxlaw-2802	72	33	opinions	opinion	NOUN
taxlaw-2802	72	34	.	.	PUNCT
taxlaw-2802	73	1	there	there	PRON
taxlaw-2802	73	2	has	have	VERB
taxlaw-2802	73	3	to	to	PART
taxlaw-2802	73	4	be	be	AUX
taxlaw-2802	73	5	some	some	DET
taxlaw-2802	73	6	meaningful	meaningful	ADJ
taxlaw-2802	73	7	regulation	regulation	NOUN
taxlaw-2802	73	8	of	of	ADP
taxlaw-2802	73	9	tax	tax	NOUN
taxlaw-2802	73	10	shelter	shelter	NOUN
taxlaw-2802	73	11	opinions	opinion	NOUN
taxlaw-2802	73	12	;	;	PUNCT
taxlaw-2802	73	13	otherwise	otherwise	ADV
taxlaw-2802	73	14	,	,	PUNCT
taxlaw-2802	73	15	experience	experience	NOUN
taxlaw-2802	73	16	indicates	indicate	VERB
taxlaw-2802	73	17	that	that	SCONJ
taxlaw-2802	73	18	too	too	ADV
taxlaw-2802	73	19	many	many	ADJ
taxlaw-2802	73	20	practitioners	practitioner	NOUN
taxlaw-2802	73	21	will	will	AUX
taxlaw-2802	73	22	be	be	AUX
taxlaw-2802	73	23	enticed	entice	VERB
taxlaw-2802	73	24	by	by	ADP
taxlaw-2802	73	25	market	market	NOUN
taxlaw-2802	73	26	forces	force	NOUN
taxlaw-2802	73	27	to	to	PART
taxlaw-2802	73	28	render	render	VERB
taxlaw-2802	73	29	unsound	unsound	ADJ
taxlaw-2802	73	30	opinions	opinion	NOUN
taxlaw-2802	73	31	in	in	ADP
taxlaw-2802	73	32	support	support	NOUN
taxlaw-2802	73	33	of	of	ADP
taxlaw-2802	73	34	illegitimate	illegitimate	ADJ
taxlaw-2802	73	35	shelters	shelter	NOUN
taxlaw-2802	73	36	.	.	PUNCT
taxlaw-2802	74	1	up	up	ADV
taxlaw-2802	74	2	until	until	ADP
taxlaw-2802	74	3	now	now	ADV
taxlaw-2802	74	4	,	,	PUNCT
taxlaw-2802	74	5	the	the	DET
taxlaw-2802	74	6	covered	covered	ADJ
taxlaw-2802	74	7	opinion	opinion	NOUN
taxlaw-2802	74	8	regulations	regulation	NOUN
taxlaw-2802	74	9	have	have	AUX
taxlaw-2802	74	10	not	not	PART
taxlaw-2802	74	11	only	only	ADV
taxlaw-2802	74	12	effectively	effectively	ADV
taxlaw-2802	74	13	deterred	deter	VERB
taxlaw-2802	74	14	such	such	ADJ
taxlaw-2802	74	15	opinion	opinion	NOUN
taxlaw-2802	74	16	practices	practice	NOUN
taxlaw-2802	74	17	;	;	PUNCT
taxlaw-2802	74	18	they	they	PRON
taxlaw-2802	74	19	have	have	AUX
taxlaw-2802	74	20	actually	actually	ADV
taxlaw-2802	74	21	established	establish	VERB
taxlaw-2802	74	22	tax	tax	NOUN
taxlaw-2802	74	23	practitioners	practitioner	NOUN
taxlaw-2802	74	24	as	as	ADP
taxlaw-2802	74	25	“	"	PUNCT
taxlaw-2802	74	26	gatekeepers	gatekeeper	NOUN
taxlaw-2802	74	27	”	"	PUNCT
taxlaw-2802	74	28	who	who	PRON
taxlaw-2802	74	29	restrain	restrain	VERB
taxlaw-2802	74	30	taxpayers	taxpayer	NOUN
taxlaw-2802	74	31	from	from	ADP
taxlaw-2802	74	32	engaging	engage	VERB
taxlaw-2802	74	33	in	in	ADP
taxlaw-2802	74	34	abusive	abusive	ADJ
taxlaw-2802	74	35	transactions	transaction	NOUN
taxlaw-2802	74	36	.	.	PUNCT
taxlaw-2802	75	1	unfortunately	unfortunately	ADV
taxlaw-2802	75	2	,	,	PUNCT
taxlaw-2802	75	3	going	go	VERB
taxlaw-2802	75	4	forward	forward	ADV
taxlaw-2802	75	5	,	,	PUNCT
taxlaw-2802	75	6	this	this	DET
taxlaw-2802	75	7	“	"	PUNCT
taxlaw-2802	75	8	gatekeeper	gatekeeper	NOUN
taxlaw-2802	75	9	”	"	PUNCT
taxlaw-2802	75	10	function	function	NOUN
taxlaw-2802	75	11	might	might	AUX
taxlaw-2802	75	12	be	be	AUX
taxlaw-2802	75	13	undermined	undermine	VERB
taxlaw-2802	75	14	by	by	ADP
taxlaw-2802	75	15	a	a	DET
taxlaw-2802	75	16	recently	recently	ADV
taxlaw-2802	75	17	enacted	enact	VERB
taxlaw-2802	75	18	strict	strict	ADJ
taxlaw-2802	75	19	-	-	PUNCT
taxlaw-2802	75	20	liability	liability	NOUN
taxlaw-2802	75	21	penalty	penalty	NOUN
taxlaw-2802	75	22	for	for	ADP
taxlaw-2802	75	23	transactions	transaction	NOUN
taxlaw-2802	75	24	without	without	ADP
taxlaw-2802	75	25	economic	economic	ADJ
taxlaw-2802	75	26	substance	substance	NOUN
taxlaw-2802	75	27	.	.	PUNCT
taxlaw-2802	76	1	yet	yet	ADV
taxlaw-2802	76	2	that	that	DET
taxlaw-2802	76	3	result	result	NOUN
taxlaw-2802	76	4	is	be	AUX
taxlaw-2802	76	5	not	not	PART
taxlaw-2802	76	6	a	a	DET
taxlaw-2802	76	7	foregone	foregone	NOUN
taxlaw-2802	76	8	conclusion	conclusion	NOUN
taxlaw-2802	76	9	at	at	ADP
taxlaw-2802	76	10	this	this	DET
taxlaw-2802	76	11	point	point	NOUN
taxlaw-2802	76	12	;	;	PUNCT
taxlaw-2802	76	13	and	and	CCONJ
taxlaw-2802	76	14	,	,	PUNCT
taxlaw-2802	76	15	even	even	ADV
taxlaw-2802	76	16	if	if	SCONJ
taxlaw-2802	76	17	the	the	DET
taxlaw-2802	76	18	regulations	regulation	NOUN
taxlaw-2802	76	19	become	become	VERB
taxlaw-2802	76	20	unable	unable	ADJ
taxlaw-2802	76	21	to	to	PART
taxlaw-2802	76	22	do	do	VERB
taxlaw-2802	76	23	as	as	ADV
taxlaw-2802	76	24	much	much	ADJ
taxlaw-2802	76	25	in	in	ADP
taxlaw-2802	76	26	the	the	DET
taxlaw-2802	76	27	future	future	NOUN
taxlaw-2802	76	28	to	to	PART
taxlaw-2802	76	29	encourage	encourage	VERB
taxlaw-2802	76	30	good	good	ADJ
taxlaw-2802	76	31	taxpayer	taxpayer	NOUN
taxlaw-2802	76	32	behavior	behavior	NOUN
taxlaw-2802	76	33	,	,	PUNCT
taxlaw-2802	76	34	they	they	PRON
taxlaw-2802	76	35	will	will	AUX
taxlaw-2802	76	36	still	still	ADV
taxlaw-2802	76	37	remain	remain	VERB
taxlaw-2802	76	38	absolutely	absolutely	ADV
taxlaw-2802	76	39	necessary	necessary	ADJ
taxlaw-2802	76	40	to	to	PART
taxlaw-2802	76	41	impede	impede	VERB
taxlaw-2802	76	42	bad	bad	ADJ
taxlaw-2802	76	43	practitioner	practitioner	NOUN
taxlaw-2802	76	44	behavior	behavior	NOUN
taxlaw-2802	76	45	.	.	PUNCT
taxlaw-2802	77	1	for	for	ADP
taxlaw-2802	77	2	all	all	PRON
taxlaw-2802	77	3	of	of	ADP
taxlaw-2802	77	4	these	these	DET
taxlaw-2802	77	5	reasons	reason	NOUN
taxlaw-2802	77	6	,	,	PUNCT
taxlaw-2802	77	7	as	as	SCONJ
taxlaw-2802	77	8	detailed	detailed	ADJ
taxlaw-2802	77	9	in	in	ADP
taxlaw-2802	77	10	part	part	NOUN
taxlaw-2802	77	11	v.a	v.a	PROPN
taxlaw-2802	77	12	,	,	PUNCT
taxlaw-2802	77	13	i	i	PRON
taxlaw-2802	77	14	argue	argue	VERB
taxlaw-2802	77	15	that	that	SCONJ
taxlaw-2802	77	16	some	some	DET
taxlaw-2802	77	17	version	version	NOUN
taxlaw-2802	77	18	of	of	ADP
taxlaw-2802	77	19	the	the	DET
taxlaw-2802	77	20	covered	cover	VERB
taxlaw-2802	77	21	opinion	opinion	NOUN
taxlaw-2802	77	22	regulations	regulation	NOUN
taxlaw-2802	77	23	must	must	AUX
taxlaw-2802	77	24	be	be	AUX
taxlaw-2802	77	25	retained	retain	VERB
taxlaw-2802	77	26	.	.	PUNCT
taxlaw-2802	78	1	however	however	ADV
taxlaw-2802	78	2	,	,	PUNCT
taxlaw-2802	78	3	the	the	DET
taxlaw-2802	78	4	regulations	regulation	NOUN
taxlaw-2802	78	5	’	'	PUNCT
taxlaw-2802	78	6	scope	scope	NOUN
taxlaw-2802	78	7	must	must	AUX
taxlaw-2802	78	8	be	be	AUX
taxlaw-2802	78	9	narrowed	narrow	VERB
taxlaw-2802	78	10	substantially	substantially	ADV
taxlaw-2802	78	11	,	,	PUNCT
taxlaw-2802	78	12	in	in	ADP
taxlaw-2802	78	13	order	order	NOUN
taxlaw-2802	78	14	to	to	PART
taxlaw-2802	78	15	stop	stop	VERB
taxlaw-2802	78	16	the	the	DET
taxlaw-2802	78	17	regulations	regulation	NOUN
taxlaw-2802	78	18	from	from	ADP
taxlaw-2802	78	19	intruding	intrude	VERB
taxlaw-2802	78	20	into	into	ADP
taxlaw-2802	78	21	routine	routine	ADJ
taxlaw-2802	78	22	tax	tax	NOUN
taxlaw-2802	78	23	practice	practice	NOUN
taxlaw-2802	78	24	in	in	ADP
taxlaw-2802	78	25	ways	way	NOUN
taxlaw-2802	78	26	that	that	PRON
taxlaw-2802	78	27	are	be	AUX
taxlaw-2802	78	28	unwarranted	unwarranted	ADJ
taxlaw-2802	78	29	and	and	CCONJ
taxlaw-2802	78	30	counterproductive	counterproductive	ADJ
taxlaw-2802	78	31	.	.	PUNCT
taxlaw-2802	79	1	perhaps	perhaps	ADV
taxlaw-2802	79	2	the	the	DET
taxlaw-2802	79	3	greatest	great	ADJ
taxlaw-2802	79	4	criticism	criticism	NOUN
taxlaw-2802	79	5	of	of	ADP
taxlaw-2802	79	6	the	the	DET
taxlaw-2802	79	7	covered	cover	VERB
taxlaw-2802	79	8	opinion	opinion	NOUN
taxlaw-2802	79	9	regulations	regulation	NOUN
taxlaw-2802	79	10	is	be	AUX
taxlaw-2802	79	11	that	that	SCONJ
taxlaw-2802	79	12	they	they	PRON
taxlaw-2802	79	13	are	be	AUX
taxlaw-2802	79	14	grossly	grossly	ADV
taxlaw-2802	79	15	overbroad	overbroad	NOUN
taxlaw-2802	79	16	,	,	PUNCT
taxlaw-2802	79	17	applying	apply	VERB
taxlaw-2802	79	18	not	not	PART
taxlaw-2802	79	19	only	only	ADV
taxlaw-2802	79	20	to	to	ADP
taxlaw-2802	79	21	tax	tax	NOUN
taxlaw-2802	79	22	shelter	shelter	NOUN
taxlaw-2802	79	23	opinions	opinion	NOUN
taxlaw-2802	79	24	(	(	PUNCT
taxlaw-2802	79	25	as	as	ADP
taxlaw-2802	79	26	originally	originally	ADV
taxlaw-2802	79	27	intended	intend	VERB
taxlaw-2802	79	28	)	)	PUNCT
taxlaw-2802	79	29	but	but	CCONJ
taxlaw-2802	79	30	to	to	ADP
taxlaw-2802	79	31	virtually	virtually	ADV
taxlaw-2802	79	32	all	all	PRON
taxlaw-2802	79	33	routine	routine	ADJ
taxlaw-2802	79	34	,	,	PUNCT
taxlaw-2802	79	35	legitimate	legitimate	ADJ
taxlaw-2802	79	36	tax	tax	NOUN
taxlaw-2802	79	37	planning	planning	NOUN
taxlaw-2802	79	38	advice	advice	NOUN
taxlaw-2802	79	39	,	,	PUNCT
taxlaw-2802	79	40	as	as	ADV
taxlaw-2802	79	41	well	well	ADV
taxlaw-2802	79	42	.	.	PUNCT
taxlaw-2802	80	1	this	this	DET
taxlaw-2802	80	2	problem	problem	NOUN
taxlaw-2802	80	3	is	be	AUX
taxlaw-2802	80	4	the	the	DET
taxlaw-2802	80	5	worst	bad	ADJ
taxlaw-2802	80	6	because	because	SCONJ
taxlaw-2802	80	7	it	it	PRON
taxlaw-2802	80	8	magnifies	magnify	VERB
taxlaw-2802	80	9	the	the	DET
taxlaw-2802	80	10	effects	effect	NOUN
taxlaw-2802	80	11	of	of	ADP
taxlaw-2802	80	12	all	all	PRON
taxlaw-2802	80	13	of	of	ADP
taxlaw-2802	80	14	the	the	DET
taxlaw-2802	80	15	others	other	NOUN
taxlaw-2802	80	16	.	.	PUNCT
taxlaw-2802	81	1	accordingly	accordingly	ADV
taxlaw-2802	81	2	,	,	PUNCT
taxlaw-2802	81	3	in	in	ADP
taxlaw-2802	81	4	part	part	NOUN
taxlaw-2802	81	5	v.b	v.b	PROPN
taxlaw-2802	81	6	of	of	ADP
taxlaw-2802	81	7	the	the	DET
taxlaw-2802	81	8	article	article	NOUN
taxlaw-2802	81	9	,	,	PUNCT
taxlaw-2802	81	10	i	i	PRON
taxlaw-2802	81	11	propose	propose	VERB
taxlaw-2802	81	12	a	a	DET
taxlaw-2802	81	13	significant	significant	ADJ
taxlaw-2802	81	14	and	and	CCONJ
taxlaw-2802	81	15	specific	specific	ADJ
taxlaw-2802	81	16	textual	textual	ADJ
taxlaw-2802	81	17	reform	reform	NOUN
taxlaw-2802	81	18	to	to	ADP
taxlaw-2802	81	19	the	the	DET
taxlaw-2802	81	20	covered	covered	ADJ
taxlaw-2802	81	21	opinion	opinion	NOUN
taxlaw-2802	81	22	regulations	regulation	NOUN
taxlaw-2802	81	23	that	that	PRON
taxlaw-2802	81	24	would	would	AUX
taxlaw-2802	81	25	restrict	restrict	VERB
taxlaw-2802	81	26	their	their	PRON
taxlaw-2802	81	27	focus	focus	NOUN
taxlaw-2802	81	28	to	to	ADP
taxlaw-2802	81	29	opinion	opinion	NOUN
taxlaw-2802	81	30	practice	practice	NOUN
taxlaw-2802	81	31	in	in	ADP
taxlaw-2802	81	32	the	the	DET
taxlaw-2802	81	33	tax	tax	NOUN
taxlaw-2802	81	34	shelter	shelter	NOUN
taxlaw-2802	81	35	area	area	NOUN
taxlaw-2802	81	36	.	.	PUNCT
taxlaw-2802	82	1	if	if	SCONJ
taxlaw-2802	82	2	this	this	DET
taxlaw-2802	82	3	revision	revision	NOUN
taxlaw-2802	82	4	were	be	AUX
taxlaw-2802	82	5	adopted	adopt	VERB
taxlaw-2802	82	6	,	,	PUNCT
taxlaw-2802	82	7	the	the	DET
taxlaw-2802	82	8	problems	problem	NOUN
taxlaw-2802	82	9	discussed	discuss	VERB
taxlaw-2802	82	10	in	in	ADP
taxlaw-2802	82	11	part	part	NOUN
taxlaw-2802	82	12	iv	iv	PRON
taxlaw-2802	82	13	would	would	AUX
taxlaw-2802	82	14	cease	cease	VERB
taxlaw-2802	82	15	to	to	PART
taxlaw-2802	82	16	infect	infect	VERB
taxlaw-2802	82	17	all	all	DET
taxlaw-2802	82	18	aspects	aspect	NOUN
taxlaw-2802	82	19	of	of	ADP
taxlaw-2802	82	20	legitimate	legitimate	ADJ
taxlaw-2802	82	21	tax	tax	NOUN
taxlaw-2802	82	22	counseling	counseling	NOUN
taxlaw-2802	82	23	.	.	PUNCT
taxlaw-2802	83	1	instead	instead	ADV
taxlaw-2802	83	2	,	,	PUNCT
taxlaw-2802	83	3	the	the	DET
taxlaw-2802	83	4	regulations	regulation	NOUN
taxlaw-2802	83	5	would	would	AUX
taxlaw-2802	83	6	impose	impose	VERB
taxlaw-2802	83	7	only	only	ADV
taxlaw-2802	83	8	warranted	warrant	VERB
taxlaw-2802	83	9	restrictions	restriction	NOUN
taxlaw-2802	83	10	on	on	ADP
taxlaw-2802	83	11	unscrupulous	unscrupulous	ADJ
taxlaw-2802	83	12	practice	practice	NOUN
taxlaw-2802	83	13	in	in	ADP
taxlaw-2802	83	14	the	the	DET
taxlaw-2802	83	15	tax	tax	NOUN
taxlaw-2802	83	16	shelter	shelter	NOUN
taxlaw-2802	83	17	context	context	NOUN
taxlaw-2802	83	18	.	.	PUNCT
taxlaw-2802	84	1	part	part	NOUN
taxlaw-2802	84	2	v.c	v.c	PROPN
taxlaw-2802	84	3	of	of	ADP
taxlaw-2802	84	4	the	the	DET
taxlaw-2802	84	5	article	article	NOUN
taxlaw-2802	84	6	explains	explain	VERB
taxlaw-2802	84	7	why	why	SCONJ
taxlaw-2802	84	8	it	it	PRON
taxlaw-2802	84	9	would	would	AUX
taxlaw-2802	84	10	be	be	AUX
taxlaw-2802	84	11	a	a	DET
taxlaw-2802	84	12	mistake	mistake	NOUN
taxlaw-2802	84	13	to	to	PART
taxlaw-2802	84	14	adopt	adopt	VERB
taxlaw-2802	84	15	the	the	DET
taxlaw-2802	84	16	opt	opt	VERB
taxlaw-2802	84	17	-	-	PUNCT
taxlaw-2802	84	18	in	in	ADP
taxlaw-2802	84	19	approach	approach	NOUN
taxlaw-2802	84	20	advocated	advocate	VERB
taxlaw-2802	84	21	by	by	ADP
taxlaw-2802	84	22	many	many	ADJ
taxlaw-2802	84	23	commentators	commentator	NOUN
taxlaw-2802	84	24	,	,	PUNCT
taxlaw-2802	84	25	particularly	particularly	ADV
taxlaw-2802	84	26	if	if	SCONJ
taxlaw-2802	84	27	the	the	DET
taxlaw-2802	84	28	covered	covered	ADJ
taxlaw-2802	84	29	opinion	opinion	NOUN
taxlaw-2802	84	30	regulations	regulation	NOUN
taxlaw-2802	84	31	are	be	AUX
taxlaw-2802	84	32	appropriately	appropriately	ADV
taxlaw-2802	84	33	narrowed	narrow	VERB
taxlaw-2802	84	34	to	to	PART
taxlaw-2802	84	35	cover	cover	VERB
taxlaw-2802	84	36	only	only	ADJ
taxlaw-2802	84	37	tax	tax	NOUN
taxlaw-2802	84	38	shelter	shelter	NOUN
taxlaw-2802	84	39	opinions	opinion	NOUN
taxlaw-2802	84	40	.	.	PUNCT
taxlaw-2802	85	1	part	part	NOUN
taxlaw-2802	85	2	v.d	v.d	AUX
taxlaw-2802	85	3	argues	argue	VERB
taxlaw-2802	85	4	that	that	SCONJ
taxlaw-2802	85	5	,	,	PUNCT
taxlaw-2802	85	6	for	for	ADP
taxlaw-2802	85	7	similar	similar	ADJ
taxlaw-2802	85	8	reasons	reason	NOUN
taxlaw-2802	85	9	,	,	PUNCT
taxlaw-2802	85	10	the	the	DET
taxlaw-2802	85	11	current	current	ADJ
taxlaw-2802	85	12	optout	optout	ADJ
taxlaw-2802	85	13	rules	rule	NOUN
taxlaw-2802	85	14	should	should	AUX
taxlaw-2802	85	15	be	be	AUX
taxlaw-2802	85	16	repealed	repeal	VERB
taxlaw-2802	85	17	once	once	ADV
taxlaw-2802	85	18	the	the	DET
taxlaw-2802	85	19	regulations	regulation	NOUN
taxlaw-2802	85	20	are	be	AUX
taxlaw-2802	85	21	narrowed	narrow	VERB
taxlaw-2802	85	22	in	in	ADP
taxlaw-2802	85	23	the	the	DET
taxlaw-2802	85	24	way	way	NOUN
taxlaw-2802	85	25	that	that	PRON
taxlaw-2802	85	26	part	part	NOUN
taxlaw-2802	85	27	v.b	v.b	PROPN
taxlaw-2802	85	28	suggests	suggest	VERB
taxlaw-2802	85	29	.	.	PUNCT
taxlaw-2802	86	1	granting	grant	VERB
taxlaw-2802	86	2	practitioners	practitioner	NOUN
taxlaw-2802	86	3	an	an	DET
taxlaw-2802	86	4	option	option	NOUN
taxlaw-2802	86	5	to	to	PART
taxlaw-2802	86	6	avoid	avoid	VERB
taxlaw-2802	86	7	compliance	compliance	NOUN
taxlaw-2802	86	8	with	with	ADP
taxlaw-2802	86	9	rules	rule	NOUN
taxlaw-2802	86	10	proscribing	proscribe	VERB
taxlaw-2802	86	11	egregious	egregious	ADJ
taxlaw-2802	86	12	tax	tax	NOUN
taxlaw-2802	86	13	shelter	shelter	NOUN
taxlaw-2802	86	14	opinion	opinion	NOUN
taxlaw-2802	86	15	practices	practice	NOUN
taxlaw-2802	86	16	would	would	AUX
taxlaw-2802	86	17	be	be	AUX
taxlaw-2802	86	18	bad	bad	ADJ
taxlaw-2802	86	19	policy	policy	NOUN
taxlaw-2802	86	20	in	in	ADP
taxlaw-2802	86	21	any	any	DET
taxlaw-2802	86	22	event	event	NOUN
taxlaw-2802	86	23	,	,	PUNCT
taxlaw-2802	86	24	but	but	CCONJ
taxlaw-2802	86	25	eliminating	eliminate	VERB
taxlaw-2802	86	26	any	any	DET
taxlaw-2802	86	27	such	such	ADJ
taxlaw-2802	86	28	option	option	NOUN
taxlaw-2802	86	29	will	will	AUX
taxlaw-2802	86	30	be	be	AUX
taxlaw-2802	86	31	columbia	columbia	PROPN
taxlaw-2802	86	32	jour	jour	PROPN
taxlaw-2802	86	33	�	�	PROPN
taxlaw-2802	86	34	al	al	PROPN
taxlaw-2802	86	35	of	of	ADP
taxlaw-2802	86	36	tax	tax	NOUN
taxlaw-2802	86	37	law	law	NOUN
taxlaw-2802	87	1	[	[	X
taxlaw-2802	87	2	vol	vol	NOUN
taxlaw-2802	87	3	2:150	2:150	NUM
taxlaw-2802	87	4	154	154	NUM
taxlaw-2802	87	5	critical	critical	ADJ
taxlaw-2802	87	6	to	to	ADP
taxlaw-2802	87	7	the	the	DET
taxlaw-2802	87	8	continued	continued	ADJ
taxlaw-2802	87	9	functioning	functioning	NOUN
taxlaw-2802	87	10	of	of	ADP
taxlaw-2802	87	11	the	the	DET
taxlaw-2802	87	12	regulations	regulation	NOUN
taxlaw-2802	87	13	if	if	SCONJ
taxlaw-2802	87	14	the	the	DET
taxlaw-2802	87	15	new	new	ADJ
taxlaw-2802	87	16	strict	strict	ADJ
taxlaw-2802	87	17	liability	liability	NOUN
taxlaw-2802	87	18	penalty	penalty	NOUN
taxlaw-2802	87	19	for	for	ADP
taxlaw-2802	87	20	transactions	transaction	NOUN
taxlaw-2802	87	21	lacking	lack	VERB
taxlaw-2802	87	22	economic	economic	ADJ
taxlaw-2802	87	23	substance	substance	NOUN
taxlaw-2802	87	24	becomes	become	VERB
taxlaw-2802	87	25	the	the	DET
taxlaw-2802	87	26	predominant	predominant	ADJ
taxlaw-2802	87	27	penalty	penalty	NOUN
taxlaw-2802	87	28	for	for	ADP
taxlaw-2802	87	29	abusive	abusive	ADJ
taxlaw-2802	87	30	tax	tax	NOUN
taxlaw-2802	87	31	shelters	shelter	NOUN
taxlaw-2802	87	32	.	.	PUNCT
taxlaw-2802	88	1	part	part	NOUN
taxlaw-2802	88	2	vi	vi	PROPN
taxlaw-2802	88	3	is	be	AUX
taxlaw-2802	88	4	the	the	DET
taxlaw-2802	88	5	conclusion	conclusion	NOUN
taxlaw-2802	88	6	of	of	ADP
taxlaw-2802	88	7	the	the	DET
taxlaw-2802	88	8	article	article	NOUN
taxlaw-2802	88	9	.	.	PUNCT
taxlaw-2802	89	1	i.	i.	PROPN
taxlaw-2802	89	2	the	the	DET
taxlaw-2802	89	3	definition	definition	NOUN
taxlaw-2802	89	4	of	of	ADP
taxlaw-2802	89	5	a	a	DET
taxlaw-2802	89	6	“	"	PUNCT
taxlaw-2802	89	7	covered	covered	ADJ
taxlaw-2802	89	8	opinion	opinion	NOUN
taxlaw-2802	89	9	”	"	PUNCT
taxlaw-2802	89	10	and	and	CCONJ
taxlaw-2802	89	11	the	the	DET
taxlaw-2802	89	12	requirements	requirement	NOUN
taxlaw-2802	89	13	for	for	ADP
taxlaw-2802	89	14	preparing	prepare	VERB
taxlaw-2802	89	15	covered	covered	ADJ
taxlaw-2802	89	16	opinions	opinion	NOUN
taxlaw-2802	89	17	.	.	PUNCT
taxlaw-2802	90	1	as	as	SCONJ
taxlaw-2802	90	2	every	every	DET
taxlaw-2802	90	3	member	member	NOUN
taxlaw-2802	90	4	of	of	ADP
taxlaw-2802	90	5	the	the	DET
taxlaw-2802	90	6	tax	tax	NOUN
taxlaw-2802	90	7	bar	bar	NOUN
taxlaw-2802	90	8	probably	probably	ADV
taxlaw-2802	90	9	knows	know	VERB
taxlaw-2802	90	10	all	all	ADV
taxlaw-2802	90	11	too	too	ADV
taxlaw-2802	90	12	well	well	ADV
taxlaw-2802	90	13	,	,	PUNCT
taxlaw-2802	90	14	the	the	DET
taxlaw-2802	90	15	covered	covered	ADJ
taxlaw-2802	90	16	opinion	opinion	NOUN
taxlaw-2802	90	17	regulations	regulation	NOUN
taxlaw-2802	90	18	impose	impose	VERB
taxlaw-2802	90	19	extensive	extensive	ADJ
taxlaw-2802	90	20	,	,	PUNCT
taxlaw-2802	90	21	rigorous	rigorous	ADJ
taxlaw-2802	90	22	requirements	requirement	NOUN
taxlaw-2802	90	23	for	for	ADP
taxlaw-2802	90	24	written	write	VERB
taxlaw-2802	90	25	advice	advice	NOUN
taxlaw-2802	90	26	(	(	PUNCT
taxlaw-2802	90	27	including	include	VERB
taxlaw-2802	90	28	e	e	NOUN
taxlaw-2802	90	29	-	-	NOUN
taxlaw-2802	90	30	mails	mail	NOUN
taxlaw-2802	90	31	)	)	PUNCT
taxlaw-2802	90	32	concerning	concern	VERB
taxlaw-2802	90	33	federal	federal	ADJ
taxlaw-2802	90	34	tax	tax	NOUN
taxlaw-2802	90	35	issues	issue	NOUN
taxlaw-2802	90	36	arising	arise	VERB
taxlaw-2802	90	37	from	from	ADP
taxlaw-2802	90	38	(	(	PUNCT
taxlaw-2802	90	39	1	1	NUM
taxlaw-2802	90	40	)	)	PUNCT
taxlaw-2802	90	41	“	"	PUNCT
taxlaw-2802	90	42	[	[	X
taxlaw-2802	90	43	a	a	X
taxlaw-2802	90	44	]	]	X
taxlaw-2802	90	45	transaction	transaction	NOUN
taxlaw-2802	90	46	that	that	PRON
taxlaw-2802	90	47	is	be	AUX
taxlaw-2802	90	48	the	the	DET
taxlaw-2802	90	49	same	same	ADJ
taxlaw-2802	90	50	as	as	ADP
taxlaw-2802	90	51	or	or	CCONJ
taxlaw-2802	90	52	substantially	substantially	ADV
taxlaw-2802	90	53	similar	similar	ADJ
taxlaw-2802	90	54	to	to	ADP
taxlaw-2802	90	55	”	"	PUNCT
taxlaw-2802	90	56	any	any	DET
taxlaw-2802	90	57	transaction	transaction	NOUN
taxlaw-2802	90	58	determined	determine	VERB
taxlaw-2802	90	59	by	by	ADP
taxlaw-2802	90	60	the	the	DET
taxlaw-2802	90	61	irs	irs	PROPN
taxlaw-2802	90	62	“	"	PUNCT
taxlaw-2802	90	63	to	to	PART
taxlaw-2802	90	64	be	be	AUX
taxlaw-2802	90	65	a	a	DET
taxlaw-2802	90	66	tax	tax	NOUN
taxlaw-2802	90	67	avoidance	avoidance	NOUN
taxlaw-2802	90	68	transaction	transaction	NOUN
taxlaw-2802	90	69	and	and	CCONJ
taxlaw-2802	90	70	identified	identify	VERB
taxlaw-2802	90	71	”	"	PUNCT
taxlaw-2802	90	72	as	as	ADP
taxlaw-2802	90	73	such	such	ADJ
taxlaw-2802	90	74	in	in	ADP
taxlaw-2802	90	75	published	publish	VERB
taxlaw-2802	90	76	guidance	guidance	NOUN
taxlaw-2802	90	77	(	(	PUNCT
taxlaw-2802	90	78	a	a	DET
taxlaw-2802	90	79	“	"	PUNCT
taxlaw-2802	90	80	listed	list	VERB
taxlaw-2802	90	81	transaction”),5	transaction”),5	X
taxlaw-2802	90	82	(	(	PUNCT
taxlaw-2802	90	83	2	2	NUM
taxlaw-2802	90	84	)	)	PUNCT
taxlaw-2802	90	85	“	"	PUNCT
taxlaw-2802	90	86	[	[	X
taxlaw-2802	90	87	a]ny	a]ny	PROPN
taxlaw-2802	90	88	partnership	partnership	NOUN
taxlaw-2802	90	89	or	or	CCONJ
taxlaw-2802	90	90	other	other	ADJ
taxlaw-2802	90	91	entity	entity	NOUN
taxlaw-2802	90	92	,	,	PUNCT
taxlaw-2802	90	93	any	any	DET
taxlaw-2802	90	94	investment	investment	NOUN
taxlaw-2802	90	95	plan	plan	NOUN
taxlaw-2802	90	96	or	or	CCONJ
taxlaw-2802	90	97	arrangement	arrangement	NOUN
taxlaw-2802	90	98	,	,	PUNCT
taxlaw-2802	90	99	or	or	CCONJ
taxlaw-2802	90	100	any	any	DET
taxlaw-2802	90	101	other	other	ADJ
taxlaw-2802	90	102	plan	plan	NOUN
taxlaw-2802	90	103	or	or	CCONJ
taxlaw-2802	90	104	arrangement	arrangement	NOUN
taxlaw-2802	90	105	,	,	PUNCT
taxlaw-2802	90	106	the	the	DET
taxlaw-2802	90	107	principal	principal	ADJ
taxlaw-2802	90	108	purpose	purpose	NOUN
taxlaw-2802	90	109	of	of	ADP
taxlaw-2802	90	110	which	which	PRON
taxlaw-2802	90	111	is	be	AUX
taxlaw-2802	90	112	the	the	DET
taxlaw-2802	90	113	avoidance	avoidance	NOUN
taxlaw-2802	90	114	or	or	CCONJ
taxlaw-2802	90	115	evasion	evasion	NOUN
taxlaw-2802	90	116	of	of	ADP
taxlaw-2802	90	117	any	any	DET
taxlaw-2802	90	118	tax	tax	NOUN
taxlaw-2802	90	119	imposed	impose	VERB
taxlaw-2802	90	120	”	"	PUNCT
taxlaw-2802	90	121	under	under	ADP
taxlaw-2802	90	122	the	the	DET
taxlaw-2802	90	123	code	code	NOUN
taxlaw-2802	90	124	(	(	PUNCT
taxlaw-2802	90	125	a	a	DET
taxlaw-2802	90	126	“	"	PUNCT
taxlaw-2802	90	127	principal	principal	ADJ
taxlaw-2802	90	128	purpose	purpose	NOUN
taxlaw-2802	90	129	transaction”),6	transaction”),6	X
taxlaw-2802	90	130	or	or	CCONJ
taxlaw-2802	90	131	(	(	PUNCT
taxlaw-2802	90	132	3	3	NUM
taxlaw-2802	90	133	)	)	PUNCT
taxlaw-2802	90	134	“	"	PUNCT
taxlaw-2802	90	135	[	[	X
taxlaw-2802	90	136	a]ny	a]ny	PROPN
taxlaw-2802	90	137	partnership	partnership	NOUN
taxlaw-2802	90	138	or	or	CCONJ
taxlaw-2802	90	139	other	other	ADJ
taxlaw-2802	90	140	entity	entity	NOUN
taxlaw-2802	90	141	,	,	PUNCT
taxlaw-2802	90	142	any	any	DET
taxlaw-2802	90	143	investment	investment	NOUN
taxlaw-2802	90	144	plan	plan	NOUN
taxlaw-2802	90	145	or	or	CCONJ
taxlaw-2802	90	146	arrangement	arrangement	NOUN
taxlaw-2802	90	147	,	,	PUNCT
taxlaw-2802	90	148	or	or	CCONJ
taxlaw-2802	90	149	any	any	DET
taxlaw-2802	90	150	other	other	ADJ
taxlaw-2802	90	151	plan	plan	NOUN
taxlaw-2802	90	152	or	or	CCONJ
taxlaw-2802	90	153	arrangement	arrangement	NOUN
taxlaw-2802	90	154	,	,	PUNCT
taxlaw-2802	90	155	a	a	DET
taxlaw-2802	90	156	significant	significant	ADJ
taxlaw-2802	90	157	purpose	purpose	NOUN
taxlaw-2802	90	158	of	of	ADP
taxlaw-2802	90	159	which	which	PRON
taxlaw-2802	90	160	is	be	AUX
taxlaw-2802	90	161	the	the	DET
taxlaw-2802	90	162	avoidance	avoidance	NOUN
taxlaw-2802	90	163	or	or	CCONJ
taxlaw-2802	90	164	evasion	evasion	NOUN
taxlaw-2802	90	165	of	of	ADP
taxlaw-2802	90	166	any	any	DET
taxlaw-2802	90	167	tax	tax	NOUN
taxlaw-2802	90	168	imposed	impose	VERB
taxlaw-2802	90	169	”	"	PUNCT
taxlaw-2802	90	170	under	under	ADP
taxlaw-2802	90	171	the	the	DET
taxlaw-2802	90	172	code	code	NOUN
taxlaw-2802	90	173	(	(	PUNCT
taxlaw-2802	90	174	a	a	DET
taxlaw-2802	90	175	“	"	PUNCT
taxlaw-2802	90	176	significant	significant	ADJ
taxlaw-2802	90	177	purpose	purpose	NOUN
taxlaw-2802	90	178	transaction”),7	transaction”),7	NOUN
taxlaw-2802	90	179	if	if	SCONJ
taxlaw-2802	90	180	the	the	DET
taxlaw-2802	90	181	written	write	VERB
taxlaw-2802	90	182	advice	advice	NOUN
taxlaw-2802	90	183	concerning	concern	VERB
taxlaw-2802	90	184	the	the	DET
taxlaw-2802	90	185	significant	significant	ADJ
taxlaw-2802	90	186	purpose	purpose	NOUN
taxlaw-2802	90	187	transaction	transaction	NOUN
taxlaw-2802	90	188	is	be	AUX
taxlaw-2802	90	189	(	(	PUNCT
taxlaw-2802	90	190	a	a	X
taxlaw-2802	90	191	)	)	PUNCT
taxlaw-2802	90	192	“	"	PUNCT
taxlaw-2802	90	193	a	a	DET
taxlaw-2802	90	194	reliance	reliance	NOUN
taxlaw-2802	90	195	opinion;”8	opinion;”8	PROPN
taxlaw-2802	90	196	(	(	PUNCT
taxlaw-2802	90	197	b	b	NOUN
taxlaw-2802	90	198	)	)	PUNCT
taxlaw-2802	90	199	“	"	PUNCT
taxlaw-2802	90	200	a	a	DET
taxlaw-2802	90	201	marketed	market	VERB
taxlaw-2802	90	202	opinion;”9	opinion;”9	NOUN
taxlaw-2802	90	203	(	(	PUNCT
taxlaw-2802	90	204	c	c	NOUN
taxlaw-2802	90	205	)	)	PUNCT
taxlaw-2802	90	206	“	"	PUNCT
taxlaw-2802	90	207	subject	subject	ADJ
taxlaw-2802	90	208	to	to	ADP
taxlaw-2802	90	209	conditions	condition	NOUN
taxlaw-2802	90	210	of	of	ADP
taxlaw-2802	90	211	confidentiality;”10	confidentiality;”10	PROPN
taxlaw-2802	90	212	or	or	CCONJ
taxlaw-2802	90	213	(	(	PUNCT
taxlaw-2802	90	214	d	d	NOUN
taxlaw-2802	90	215	)	)	PUNCT
taxlaw-2802	90	216	“	"	PUNCT
taxlaw-2802	90	217	subject	subject	ADJ
taxlaw-2802	90	218	to	to	ADP
taxlaw-2802	90	219	contractual	contractual	ADJ
taxlaw-2802	90	220	protection	protection	NOUN
taxlaw-2802	90	221	.	.	PUNCT
taxlaw-2802	91	1	”11	”11	PROPN
taxlaw-2802	92	1	5	5	NUM
taxlaw-2802	92	2	.	.	NOUN
taxlaw-2802	92	3	31	31	NUM
taxlaw-2802	92	4	c.f.r	c.f.r	NOUN
taxlaw-2802	92	5	.	.	PUNCT
taxlaw-2802	93	1	§	§	PROPN
taxlaw-2802	93	2	10.35(b)(2)(i)(a	10.35(b)(2)(i)(a	NUM
taxlaw-2802	93	3	)	)	PUNCT
taxlaw-2802	93	4	(	(	PUNCT
taxlaw-2802	93	5	2010	2010	NUM
taxlaw-2802	93	6	)	)	PUNCT
taxlaw-2802	93	7	.	.	PUNCT
taxlaw-2802	94	1	6	6	NUM
taxlaw-2802	94	2	.	.	SYM
taxlaw-2802	94	3	31	31	NUM
taxlaw-2802	94	4	c.f.r	c.f.r	NOUN
taxlaw-2802	94	5	.	.	PUNCT
taxlaw-2802	95	1	§	§	PROPN
taxlaw-2802	95	2	10.35(b)(2)(i)(b	10.35(b)(2)(i)(b	NUM
taxlaw-2802	95	3	)	)	PUNCT
taxlaw-2802	95	4	(	(	PUNCT
taxlaw-2802	95	5	2010	2010	NUM
taxlaw-2802	95	6	)	)	PUNCT
taxlaw-2802	95	7	.	.	PUNCT
taxlaw-2802	96	1	7	7	NUM
taxlaw-2802	96	2	.	.	SYM
taxlaw-2802	96	3	31	31	NUM
taxlaw-2802	96	4	c.f.r	c.f.r	NOUN
taxlaw-2802	96	5	.	.	PUNCT
taxlaw-2802	97	1	§	§	PROPN
taxlaw-2802	97	2	10.35(b)(2)(i)(c	10.35(b)(2)(i)(c	NUM
taxlaw-2802	97	3	)	)	PUNCT
taxlaw-2802	97	4	(	(	PUNCT
taxlaw-2802	97	5	2010	2010	NUM
taxlaw-2802	97	6	)	)	PUNCT
taxlaw-2802	97	7	.	.	PUNCT
taxlaw-2802	98	1	8	8	X
taxlaw-2802	98	2	.	.	X
taxlaw-2802	99	1	under	under	ADP
taxlaw-2802	99	2	circular	circular	ADJ
taxlaw-2802	99	3	230	230	NUM
taxlaw-2802	99	4	,	,	PUNCT
taxlaw-2802	99	5	“	"	PUNCT
taxlaw-2802	99	6	[	[	X
taxlaw-2802	99	7	w]ritten	w]ritten	VERB
taxlaw-2802	99	8	advice	advice	NOUN
taxlaw-2802	99	9	is	be	AUX
taxlaw-2802	99	10	a	a	DET
taxlaw-2802	99	11	reliance	reliance	NOUN
taxlaw-2802	99	12	opinion	opinion	NOUN
taxlaw-2802	99	13	if	if	SCONJ
taxlaw-2802	99	14	the	the	DET
taxlaw-2802	99	15	advice	advice	NOUN
taxlaw-2802	99	16	concludes	conclude	VERB
taxlaw-2802	99	17	at	at	ADP
taxlaw-2802	99	18	a	a	DET
taxlaw-2802	99	19	confidence	confidence	NOUN
taxlaw-2802	99	20	level	level	NOUN
taxlaw-2802	99	21	of	of	ADP
taxlaw-2802	99	22	at	at	ADV
taxlaw-2802	99	23	least	least	ADV
taxlaw-2802	99	24	more	more	ADV
taxlaw-2802	99	25	likely	likely	ADJ
taxlaw-2802	99	26	than	than	ADP
taxlaw-2802	99	27	not	not	PART
taxlaw-2802	99	28	(	(	PUNCT
taxlaw-2802	99	29	a	a	DET
taxlaw-2802	99	30	greater	great	ADJ
taxlaw-2802	99	31	than	than	ADP
taxlaw-2802	99	32	50	50	NUM
taxlaw-2802	99	33	percent	percent	NOUN
taxlaw-2802	99	34	likelihood	likelihood	NOUN
taxlaw-2802	99	35	)	)	PUNCT
taxlaw-2802	99	36	that	that	SCONJ
taxlaw-2802	99	37	one	one	NUM
taxlaw-2802	99	38	or	or	CCONJ
taxlaw-2802	99	39	more	more	ADV
taxlaw-2802	99	40	significant	significant	ADJ
taxlaw-2802	99	41	federal	federal	ADJ
taxlaw-2802	99	42	tax	tax	NOUN
taxlaw-2802	99	43	issues	issue	NOUN
taxlaw-2802	99	44	would	would	AUX
taxlaw-2802	99	45	be	be	AUX
taxlaw-2802	99	46	resolved	resolve	VERB
taxlaw-2802	99	47	in	in	ADP
taxlaw-2802	99	48	the	the	DET
taxlaw-2802	99	49	taxpayer	taxpayer	NOUN
taxlaw-2802	99	50	’s	’s	PART
taxlaw-2802	99	51	favor	favor	NOUN
taxlaw-2802	99	52	.	.	PUNCT
taxlaw-2802	99	53	”	"	PUNCT
taxlaw-2802	100	1	31	31	NUM
taxlaw-2802	100	2	c.f.r	c.f.r	NOUN
taxlaw-2802	100	3	.	.	PUNCT
taxlaw-2802	101	1	§	§	PROPN
taxlaw-2802	101	2	10.35(b)(4)(i	10.35(b)(4)(i	NUM
taxlaw-2802	101	3	)	)	PUNCT
taxlaw-2802	101	4	(	(	PUNCT
taxlaw-2802	101	5	2010	2010	NUM
taxlaw-2802	101	6	)	)	PUNCT
taxlaw-2802	101	7	.	.	PUNCT
taxlaw-2802	102	1	a	a	DET
taxlaw-2802	102	2	“	"	PUNCT
taxlaw-2802	102	3	federal	federal	ADJ
taxlaw-2802	102	4	tax	tax	NOUN
taxlaw-2802	102	5	issue	issue	NOUN
taxlaw-2802	102	6	”	"	PUNCT
taxlaw-2802	102	7	is	be	AUX
taxlaw-2802	102	8	defined	define	VERB
taxlaw-2802	102	9	under	under	ADP
taxlaw-2802	102	10	circular	circular	ADJ
taxlaw-2802	102	11	230	230	NUM
taxlaw-2802	102	12	as	as	ADP
taxlaw-2802	102	13	“	"	PUNCT
taxlaw-2802	102	14	a	a	DET
taxlaw-2802	102	15	question	question	NOUN
taxlaw-2802	102	16	concerning	concern	VERB
taxlaw-2802	102	17	the	the	DET
taxlaw-2802	102	18	federal	federal	ADJ
taxlaw-2802	102	19	tax	tax	NOUN
taxlaw-2802	102	20	treatment	treatment	NOUN
taxlaw-2802	102	21	of	of	ADP
taxlaw-2802	102	22	an	an	DET
taxlaw-2802	102	23	item	item	NOUN
taxlaw-2802	102	24	of	of	ADP
taxlaw-2802	102	25	income	income	NOUN
taxlaw-2802	102	26	,	,	PUNCT
taxlaw-2802	102	27	gain	gain	NOUN
taxlaw-2802	102	28	,	,	PUNCT
taxlaw-2802	102	29	loss	loss	NOUN
taxlaw-2802	102	30	,	,	PUNCT
taxlaw-2802	102	31	deduction	deduction	NOUN
taxlaw-2802	102	32	,	,	PUNCT
taxlaw-2802	102	33	or	or	CCONJ
taxlaw-2802	102	34	credit	credit	NOUN
taxlaw-2802	102	35	,	,	PUNCT
taxlaw-2802	102	36	the	the	DET
taxlaw-2802	102	37	existence	existence	NOUN
taxlaw-2802	102	38	or	or	CCONJ
taxlaw-2802	102	39	absence	absence	NOUN
taxlaw-2802	102	40	of	of	ADP
taxlaw-2802	102	41	a	a	DET
taxlaw-2802	102	42	taxable	taxable	ADJ
taxlaw-2802	102	43	transfer	transfer	NOUN
taxlaw-2802	102	44	of	of	ADP
taxlaw-2802	102	45	property	property	NOUN
taxlaw-2802	102	46	,	,	PUNCT
taxlaw-2802	102	47	or	or	CCONJ
taxlaw-2802	102	48	the	the	DET
taxlaw-2802	102	49	value	value	NOUN
taxlaw-2802	102	50	of	of	ADP
taxlaw-2802	102	51	property	property	NOUN
taxlaw-2802	102	52	for	for	ADP
taxlaw-2802	102	53	federal	federal	ADJ
taxlaw-2802	102	54	tax	tax	NOUN
taxlaw-2802	102	55	purposes	purpose	NOUN
taxlaw-2802	102	56	.	.	PUNCT
taxlaw-2802	102	57	”	"	PUNCT
taxlaw-2802	103	1	31	31	NUM
taxlaw-2802	103	2	c.f.r	c.f.r	NOUN
taxlaw-2802	103	3	.	.	PUNCT
taxlaw-2802	104	1	§	§	PROPN
taxlaw-2802	104	2	10.35(b)(3	10.35(b)(3	NUM
taxlaw-2802	104	3	)	)	PUNCT
taxlaw-2802	104	4	(	(	PUNCT
taxlaw-2802	104	5	2010	2010	NUM
taxlaw-2802	104	6	)	)	PUNCT
taxlaw-2802	104	7	.	.	PUNCT
taxlaw-2802	105	1	in	in	ADP
taxlaw-2802	105	2	turn	turn	NOUN
taxlaw-2802	105	3	,	,	PUNCT
taxlaw-2802	105	4	a	a	DET
taxlaw-2802	105	5	federal	federal	ADJ
taxlaw-2802	105	6	tax	tax	NOUN
taxlaw-2802	105	7	issue	issue	NOUN
taxlaw-2802	105	8	is	be	AUX
taxlaw-2802	105	9	“	"	PUNCT
taxlaw-2802	105	10	significant	significant	ADJ
taxlaw-2802	105	11	”	"	PUNCT
taxlaw-2802	105	12	if	if	SCONJ
taxlaw-2802	105	13	the	the	DET
taxlaw-2802	105	14	irs	irs	PROPN
taxlaw-2802	105	15	“	"	PUNCT
taxlaw-2802	105	16	has	have	VERB
taxlaw-2802	105	17	a	a	DET
taxlaw-2802	105	18	reasonable	reasonable	ADJ
taxlaw-2802	105	19	basis	basis	NOUN
taxlaw-2802	105	20	for	for	ADP
taxlaw-2802	105	21	a	a	DET
taxlaw-2802	105	22	successful	successful	ADJ
taxlaw-2802	105	23	challenge	challenge	NOUN
taxlaw-2802	105	24	and	and	CCONJ
taxlaw-2802	105	25	its	its	PRON
taxlaw-2802	105	26	resolution	resolution	NOUN
taxlaw-2802	105	27	could	could	AUX
taxlaw-2802	105	28	have	have	VERB
taxlaw-2802	105	29	a	a	DET
taxlaw-2802	105	30	significant	significant	ADJ
taxlaw-2802	105	31	impact	impact	NOUN
taxlaw-2802	105	32	,	,	PUNCT
taxlaw-2802	105	33	whether	whether	SCONJ
taxlaw-2802	105	34	beneficial	beneficial	ADJ
taxlaw-2802	105	35	or	or	CCONJ
taxlaw-2802	105	36	adverse	adverse	ADJ
taxlaw-2802	105	37	and	and	CCONJ
taxlaw-2802	105	38	under	under	ADP
taxlaw-2802	105	39	any	any	DET
taxlaw-2802	105	40	reasonably	reasonably	ADV
taxlaw-2802	105	41	foreseeable	foreseeable	ADJ
taxlaw-2802	105	42	circumstance	circumstance	NOUN
taxlaw-2802	105	43	,	,	PUNCT
taxlaw-2802	105	44	on	on	ADP
taxlaw-2802	105	45	the	the	DET
taxlaw-2802	105	46	overall	overall	ADJ
taxlaw-2802	105	47	federal	federal	ADJ
taxlaw-2802	105	48	tax	tax	NOUN
taxlaw-2802	105	49	treatment	treatment	NOUN
taxlaw-2802	105	50	of	of	ADP
taxlaw-2802	105	51	the	the	DET
taxlaw-2802	105	52	transaction(s	transaction(s	NOUN
taxlaw-2802	105	53	)	)	PUNCT
taxlaw-2802	105	54	or	or	CCONJ
taxlaw-2802	105	55	matter(s	matter(s	NOUN
taxlaw-2802	105	56	)	)	PUNCT
taxlaw-2802	105	57	addressed	address	VERB
taxlaw-2802	105	58	in	in	ADP
taxlaw-2802	105	59	the	the	DET
taxlaw-2802	105	60	opinion	opinion	NOUN
taxlaw-2802	105	61	.	.	PUNCT
taxlaw-2802	105	62	”	"	PUNCT
taxlaw-2802	106	1	i	i	PRON
taxlaw-2802	106	2	d.	d.	PROPN
taxlaw-2802	106	3	9	9	NUM
taxlaw-2802	106	4	.	.	PUNCT
taxlaw-2802	106	5	circular	circular	ADJ
taxlaw-2802	106	6	230	230	NUM
taxlaw-2802	106	7	defines	define	NOUN
taxlaw-2802	106	8	written	write	VERB
taxlaw-2802	106	9	advice	advice	NOUN
taxlaw-2802	106	10	to	to	PART
taxlaw-2802	106	11	be	be	AUX
taxlaw-2802	106	12	a	a	DET
taxlaw-2802	106	13	“	"	PUNCT
taxlaw-2802	106	14	marketed	market	VERB
taxlaw-2802	106	15	opinion	opinion	NOUN
taxlaw-2802	106	16	”	"	PUNCT
taxlaw-2802	106	17	if	if	SCONJ
taxlaw-2802	106	18	the	the	DET
taxlaw-2802	106	19	practitioner	practitioner	NOUN
taxlaw-2802	106	20	who	who	PRON
taxlaw-2802	106	21	provides	provide	VERB
taxlaw-2802	106	22	the	the	DET
taxlaw-2802	106	23	advice	advice	NOUN
taxlaw-2802	106	24	“	"	PUNCT
taxlaw-2802	106	25	knows	know	VERB
taxlaw-2802	106	26	or	or	CCONJ
taxlaw-2802	106	27	has	have	VERB
taxlaw-2802	106	28	reason	reason	NOUN
taxlaw-2802	106	29	to	to	PART
taxlaw-2802	106	30	know	know	VERB
taxlaw-2802	106	31	that	that	SCONJ
taxlaw-2802	106	32	the	the	DET
taxlaw-2802	106	33	written	write	VERB
taxlaw-2802	106	34	advice	advice	NOUN
taxlaw-2802	106	35	will	will	AUX
taxlaw-2802	106	36	be	be	AUX
taxlaw-2802	106	37	used	use	VERB
taxlaw-2802	106	38	or	or	CCONJ
taxlaw-2802	106	39	referred	refer	VERB
taxlaw-2802	106	40	to	to	ADP
taxlaw-2802	106	41	by	by	ADP
taxlaw-2802	106	42	a	a	DET
taxlaw-2802	106	43	person	person	NOUN
taxlaw-2802	106	44	other	other	ADJ
taxlaw-2802	106	45	than	than	ADP
taxlaw-2802	106	46	the	the	DET
taxlaw-2802	106	47	practitioner	practitioner	NOUN
taxlaw-2802	106	48	(	(	PUNCT
taxlaw-2802	106	49	or	or	CCONJ
taxlaw-2802	106	50	a	a	DET
taxlaw-2802	106	51	person	person	NOUN
taxlaw-2802	106	52	who	who	PRON
taxlaw-2802	106	53	is	be	AUX
taxlaw-2802	106	54	a	a	DET
taxlaw-2802	106	55	member	member	NOUN
taxlaw-2802	106	56	of	of	ADP
taxlaw-2802	106	57	,	,	PUNCT
taxlaw-2802	106	58	associated	associate	VERB
taxlaw-2802	106	59	with	with	ADP
taxlaw-2802	106	60	,	,	PUNCT
taxlaw-2802	106	61	or	or	CCONJ
taxlaw-2802	106	62	employed	employ	VERB
taxlaw-2802	106	63	by	by	ADP
taxlaw-2802	106	64	the	the	DET
taxlaw-2802	106	65	practitioner	practitioner	NOUN
taxlaw-2802	106	66	's	's	PART
taxlaw-2802	106	67	firm	firm	NOUN
taxlaw-2802	106	68	)	)	PUNCT
taxlaw-2802	106	69	in	in	ADP
taxlaw-2802	106	70	promoting	promote	VERB
taxlaw-2802	106	71	,	,	PUNCT
taxlaw-2802	106	72	marketing	marketing	NOUN
taxlaw-2802	106	73	or	or	CCONJ
taxlaw-2802	106	74	recommending	recommend	VERB
taxlaw-2802	106	75	a	a	DET
taxlaw-2802	106	76	partnership	partnership	NOUN
taxlaw-2802	106	77	or	or	CCONJ
taxlaw-2802	106	78	other	other	ADJ
taxlaw-2802	106	79	entity	entity	NOUN
taxlaw-2802	106	80	,	,	PUNCT
taxlaw-2802	106	81	investment	investment	NOUN
taxlaw-2802	106	82	plan	plan	NOUN
taxlaw-2802	106	83	or	or	CCONJ
taxlaw-2802	106	84	arrangement	arrangement	NOUN
taxlaw-2802	106	85	to	to	ADP
taxlaw-2802	106	86	one	one	NUM
taxlaw-2802	106	87	or	or	CCONJ
taxlaw-2802	106	88	more	more	ADJ
taxlaw-2802	106	89	taxpayer(s	taxpayer(s	NOUN
taxlaw-2802	106	90	)	)	PUNCT
taxlaw-2802	106	91	.	.	PUNCT
taxlaw-2802	106	92	”	"	PUNCT
taxlaw-2802	107	1	31	31	NUM
taxlaw-2802	107	2	c.f.r	c.f.r	NOUN
taxlaw-2802	107	3	.	.	PUNCT
taxlaw-2802	108	1	§	§	PROPN
taxlaw-2802	108	2	10.35(b)(5	10.35(b)(5	NUM
taxlaw-2802	108	3	)	)	PUNCT
taxlaw-2802	108	4	(	(	PUNCT
taxlaw-2802	108	5	2010	2010	NUM
taxlaw-2802	108	6	)	)	PUNCT
taxlaw-2802	108	7	.	.	PUNCT
taxlaw-2802	109	1	10	10	NUM
taxlaw-2802	109	2	.	.	PUNCT
taxlaw-2802	110	1	“	"	PUNCT
taxlaw-2802	110	2	written	write	VERB
taxlaw-2802	110	3	advice	advice	NOUN
taxlaw-2802	110	4	is	be	AUX
taxlaw-2802	110	5	subject	subject	ADJ
taxlaw-2802	110	6	to	to	ADP
taxlaw-2802	110	7	conditions	condition	NOUN
taxlaw-2802	110	8	of	of	ADP
taxlaw-2802	110	9	confidentiality	confidentiality	NOUN
taxlaw-2802	110	10	if	if	SCONJ
taxlaw-2802	110	11	the	the	DET
taxlaw-2802	110	12	practitioner	practitioner	NOUN
taxlaw-2802	110	13	imposes	impose	VERB
taxlaw-2802	110	14	on	on	ADP
taxlaw-2802	110	15	one	one	NUM
taxlaw-2802	110	16	or	or	CCONJ
taxlaw-2802	110	17	more	more	ADJ
taxlaw-2802	110	18	recipients	recipient	NOUN
taxlaw-2802	110	19	of	of	ADP
taxlaw-2802	110	20	the	the	DET
taxlaw-2802	110	21	written	write	VERB
taxlaw-2802	110	22	advice	advice	NOUN
taxlaw-2802	110	23	a	a	DET
taxlaw-2802	110	24	limitation	limitation	NOUN
taxlaw-2802	110	25	on	on	ADP
taxlaw-2802	110	26	disclosure	disclosure	NOUN
taxlaw-2802	110	27	of	of	ADP
taxlaw-2802	110	28	the	the	DET
taxlaw-2802	110	29	tax	tax	NOUN
taxlaw-2802	110	30	treatment	treatment	NOUN
taxlaw-2802	110	31	or	or	CCONJ
taxlaw-2802	110	32	tax	tax	NOUN
taxlaw-2802	110	33	structure	structure	NOUN
taxlaw-2802	110	34	of	of	ADP
taxlaw-2802	110	35	the	the	DET
taxlaw-2802	110	36	transaction	transaction	NOUN
taxlaw-2802	110	37	and	and	CCONJ
taxlaw-2802	110	38	the	the	DET
taxlaw-2802	110	39	limitation	limitation	NOUN
taxlaw-2802	110	40	on	on	ADP
taxlaw-2802	110	41	disclosure	disclosure	NOUN
taxlaw-2802	110	42	protects	protect	VERB
taxlaw-2802	110	43	the	the	DET
taxlaw-2802	110	44	confidentiality	confidentiality	NOUN
taxlaw-2802	110	45	of	of	ADP
taxlaw-2802	110	46	that	that	DET
taxlaw-2802	110	47	practitioner	practitioner	NOUN
taxlaw-2802	110	48	's	's	PART
taxlaw-2802	110	49	tax	tax	NOUN
taxlaw-2802	110	50	strategies	strategy	NOUN
taxlaw-2802	110	51	,	,	PUNCT
taxlaw-2802	110	52	regardless	regardless	ADV
taxlaw-2802	110	53	of	of	ADP
taxlaw-2802	110	54	whether	whether	SCONJ
taxlaw-2802	110	55	the	the	DET
taxlaw-2802	110	56	limitation	limitation	NOUN
taxlaw-2802	110	57	on	on	ADP
taxlaw-2802	110	58	disclosure	disclosure	NOUN
taxlaw-2802	110	59	is	be	AUX
taxlaw-2802	110	60	legally	legally	ADV
taxlaw-2802	110	61	binding	binding	ADJ
taxlaw-2802	110	62	.	.	PUNCT
taxlaw-2802	110	63	”	"	PUNCT
taxlaw-2802	111	1	31	31	NUM
taxlaw-2802	111	2	c.f.r	c.f.r	NOUN
taxlaw-2802	111	3	.	.	PUNCT
taxlaw-2802	112	1	§	§	PROPN
taxlaw-2802	112	2	10.35(b)(6	10.35(b)(6	NUM
taxlaw-2802	112	3	)	)	PUNCT
taxlaw-2802	112	4	(	(	PUNCT
taxlaw-2802	112	5	2010	2010	NUM
taxlaw-2802	112	6	)	)	PUNCT
taxlaw-2802	112	7	.	.	PUNCT
taxlaw-2802	113	1	2011	2011	NUM
taxlaw-2802	113	2	]	]	PUNCT
taxlaw-2802	113	3	circular	circular	PROPN
taxlaw-2802	113	4	argume	argume	PROPN
taxlaw-2802	113	5	�	�	PROPN
taxlaw-2802	113	6	t	t	PROPN
taxlaw-2802	113	7	155	155	NUM
taxlaw-2802	113	8	those	those	DET
taxlaw-2802	113	9	three	three	NUM
taxlaw-2802	113	10	classes	class	NOUN
taxlaw-2802	113	11	of	of	ADP
taxlaw-2802	113	12	transactions	transaction	NOUN
taxlaw-2802	113	13	are	be	AUX
taxlaw-2802	113	14	intended	intend	VERB
taxlaw-2802	113	15	collectively	collectively	ADV
taxlaw-2802	113	16	to	to	PART
taxlaw-2802	113	17	capture	capture	VERB
taxlaw-2802	113	18	all	all	DET
taxlaw-2802	113	19	undertakings	undertaking	NOUN
taxlaw-2802	113	20	that	that	PRON
taxlaw-2802	113	21	may	may	AUX
taxlaw-2802	113	22	constitute	constitute	VERB
taxlaw-2802	113	23	abusive	abusive	ADJ
taxlaw-2802	113	24	tax	tax	NOUN
taxlaw-2802	113	25	shelters	shelter	NOUN
taxlaw-2802	113	26	.	.	PUNCT
taxlaw-2802	114	1	(	(	PUNCT
taxlaw-2802	114	2	one	one	NUM
taxlaw-2802	114	3	fundamental	fundamental	ADJ
taxlaw-2802	114	4	question	question	NOUN
taxlaw-2802	114	5	is	be	AUX
taxlaw-2802	114	6	whether	whether	SCONJ
taxlaw-2802	114	7	they	they	PRON
taxlaw-2802	114	8	in	in	ADP
taxlaw-2802	114	9	fact	fact	NOUN
taxlaw-2802	114	10	capture	capture	VERB
taxlaw-2802	114	11	much	much	ADV
taxlaw-2802	114	12	more	more	ADJ
taxlaw-2802	114	13	than	than	ADP
taxlaw-2802	114	14	that	that	PRON
taxlaw-2802	114	15	)	)	PUNCT
taxlaw-2802	114	16	.	.	PUNCT
taxlaw-2802	115	1	listed	list	VERB
taxlaw-2802	115	2	transactions	transaction	NOUN
taxlaw-2802	115	3	comprise	comprise	VERB
taxlaw-2802	115	4	the	the	DET
taxlaw-2802	115	5	narrowest	narrow	ADJ
taxlaw-2802	115	6	of	of	ADP
taxlaw-2802	115	7	the	the	DET
taxlaw-2802	115	8	three	three	NUM
taxlaw-2802	115	9	groups	group	NOUN
taxlaw-2802	115	10	;	;	PUNCT
taxlaw-2802	115	11	they	they	PRON
taxlaw-2802	115	12	are	be	AUX
taxlaw-2802	115	13	the	the	DET
taxlaw-2802	115	14	transactions	transaction	NOUN
taxlaw-2802	115	15	that	that	PRON
taxlaw-2802	115	16	the	the	DET
taxlaw-2802	115	17	irs	irs	PROPN
taxlaw-2802	115	18	has	have	AUX
taxlaw-2802	115	19	already	already	ADV
taxlaw-2802	115	20	identified	identify	VERB
taxlaw-2802	115	21	as	as	ADP
taxlaw-2802	115	22	abusive	abusive	ADJ
taxlaw-2802	115	23	.	.	PUNCT
taxlaw-2802	116	1	the	the	DET
taxlaw-2802	116	2	other	other	ADJ
taxlaw-2802	116	3	two	two	NUM
taxlaw-2802	116	4	classes	class	NOUN
taxlaw-2802	116	5	are	be	AUX
taxlaw-2802	116	6	intended	intend	VERB
taxlaw-2802	116	7	to	to	PART
taxlaw-2802	116	8	include	include	VERB
taxlaw-2802	116	9	abusive	abusive	ADJ
taxlaw-2802	116	10	transactions	transaction	NOUN
taxlaw-2802	116	11	that	that	PRON
taxlaw-2802	116	12	the	the	DET
taxlaw-2802	116	13	irs	irs	PROPN
taxlaw-2802	116	14	has	have	AUX
taxlaw-2802	116	15	not	not	PART
taxlaw-2802	116	16	yet	yet	ADV
taxlaw-2802	116	17	discovered	discover	VERB
taxlaw-2802	116	18	,	,	PUNCT
taxlaw-2802	116	19	but	but	CCONJ
taxlaw-2802	116	20	wants	want	VERB
taxlaw-2802	116	21	to	to	PART
taxlaw-2802	116	22	stop	stop	VERB
taxlaw-2802	116	23	.	.	PUNCT
taxlaw-2802	117	1	in	in	ADP
taxlaw-2802	117	2	setting	set	VERB
taxlaw-2802	117	3	parameters	parameter	NOUN
taxlaw-2802	117	4	as	as	ADP
taxlaw-2802	117	5	to	to	ADP
taxlaw-2802	117	6	what	what	PRON
taxlaw-2802	117	7	is	be	AUX
taxlaw-2802	117	8	or	or	CCONJ
taxlaw-2802	117	9	is	be	AUX
taxlaw-2802	117	10	not	not	PART
taxlaw-2802	117	11	a	a	DET
taxlaw-2802	117	12	principal	principal	ADJ
taxlaw-2802	117	13	purpose	purpose	NOUN
taxlaw-2802	117	14	transaction	transaction	NOUN
taxlaw-2802	117	15	,	,	PUNCT
taxlaw-2802	117	16	the	the	DET
taxlaw-2802	117	17	regulations	regulation	NOUN
taxlaw-2802	117	18	make	make	VERB
taxlaw-2802	117	19	clear	clear	ADJ
taxlaw-2802	117	20	that	that	SCONJ
taxlaw-2802	117	21	a	a	DET
taxlaw-2802	117	22	partnership	partnership	NOUN
taxlaw-2802	117	23	,	,	PUNCT
taxlaw-2802	117	24	other	other	ADJ
taxlaw-2802	117	25	entity	entity	NOUN
taxlaw-2802	117	26	,	,	PUNCT
taxlaw-2802	117	27	plan	plan	NOUN
taxlaw-2802	117	28	or	or	CCONJ
taxlaw-2802	117	29	other	other	ADJ
taxlaw-2802	117	30	arrangement	arrangement	NOUN
taxlaw-2802	117	31	does	do	AUX
taxlaw-2802	117	32	not	not	PART
taxlaw-2802	117	33	have	have	VERB
taxlaw-2802	117	34	a	a	DET
taxlaw-2802	117	35	principal	principal	ADJ
taxlaw-2802	117	36	purpose	purpose	NOUN
taxlaw-2802	117	37	of	of	ADP
taxlaw-2802	117	38	avoiding	avoid	VERB
taxlaw-2802	117	39	or	or	CCONJ
taxlaw-2802	117	40	evading	evade	VERB
taxlaw-2802	117	41	federal	federal	ADJ
taxlaw-2802	117	42	tax	tax	NOUN
taxlaw-2802	117	43	“	"	PUNCT
taxlaw-2802	117	44	if	if	SCONJ
taxlaw-2802	117	45	that	that	DET
taxlaw-2802	117	46	partnership	partnership	NOUN
taxlaw-2802	117	47	,	,	PUNCT
taxlaw-2802	117	48	entity	entity	NOUN
taxlaw-2802	117	49	,	,	PUNCT
taxlaw-2802	117	50	plan	plan	NOUN
taxlaw-2802	117	51	or	or	CCONJ
taxlaw-2802	117	52	arrangement	arrangement	NOUN
taxlaw-2802	117	53	has	have	VERB
taxlaw-2802	117	54	as	as	ADP
taxlaw-2802	117	55	its	its	PRON
taxlaw-2802	117	56	purpose	purpose	NOUN
taxlaw-2802	117	57	the	the	DET
taxlaw-2802	117	58	claiming	claiming	NOUN
taxlaw-2802	117	59	of	of	ADP
taxlaw-2802	117	60	tax	tax	NOUN
taxlaw-2802	117	61	benefits	benefit	NOUN
taxlaw-2802	117	62	in	in	ADP
taxlaw-2802	117	63	a	a	DET
taxlaw-2802	117	64	manner	manner	NOUN
taxlaw-2802	117	65	consistent	consistent	ADJ
taxlaw-2802	117	66	with	with	ADP
taxlaw-2802	117	67	the	the	DET
taxlaw-2802	117	68	[	[	X
taxlaw-2802	117	69	code	code	NOUN
taxlaw-2802	117	70	]	]	PUNCT
taxlaw-2802	117	71	and	and	CCONJ
taxlaw-2802	117	72	congressional	congressional	ADJ
taxlaw-2802	117	73	purpose	purpose	NOUN
taxlaw-2802	117	74	.	.	PUNCT
taxlaw-2802	118	1	”12	”12	PROPN
taxlaw-2802	118	2	of	of	ADP
taxlaw-2802	118	3	course	course	NOUN
taxlaw-2802	118	4	,	,	PUNCT
taxlaw-2802	118	5	an	an	DET
taxlaw-2802	118	6	undertaking	undertaking	NOUN
taxlaw-2802	118	7	that	that	PRON
taxlaw-2802	118	8	is	be	AUX
taxlaw-2802	118	9	not	not	PART
taxlaw-2802	118	10	a	a	DET
taxlaw-2802	118	11	principal	principal	ADJ
taxlaw-2802	118	12	purpose	purpose	NOUN
taxlaw-2802	118	13	transaction	transaction	NOUN
taxlaw-2802	118	14	may	may	AUX
taxlaw-2802	118	15	nevertheless	nevertheless	ADV
taxlaw-2802	118	16	be	be	AUX
taxlaw-2802	118	17	a	a	DET
taxlaw-2802	118	18	significant	significant	ADJ
taxlaw-2802	118	19	purpose	purpose	NOUN
taxlaw-2802	118	20	transaction	transaction	NOUN
taxlaw-2802	118	21	.	.	PUNCT
taxlaw-2802	119	1	indeed	indeed	ADV
taxlaw-2802	119	2	,	,	PUNCT
taxlaw-2802	119	3	the	the	DET
taxlaw-2802	119	4	regulations	regulation	NOUN
taxlaw-2802	119	5	emphasize	emphasize	VERB
taxlaw-2802	119	6	that	that	SCONJ
taxlaw-2802	119	7	a	a	DET
taxlaw-2802	119	8	“	"	PUNCT
taxlaw-2802	119	9	partnership	partnership	NOUN
taxlaw-2802	119	10	,	,	PUNCT
taxlaw-2802	119	11	entity	entity	NOUN
taxlaw-2802	119	12	,	,	PUNCT
taxlaw-2802	119	13	plan	plan	NOUN
taxlaw-2802	119	14	or	or	CCONJ
taxlaw-2802	119	15	arrangement	arrangement	NOUN
taxlaw-2802	119	16	may	may	AUX
taxlaw-2802	119	17	have	have	VERB
taxlaw-2802	119	18	a	a	DET
taxlaw-2802	119	19	significant	significant	ADJ
taxlaw-2802	119	20	purpose	purpose	NOUN
taxlaw-2802	119	21	of	of	ADP
taxlaw-2802	119	22	avoidance	avoidance	NOUN
taxlaw-2802	119	23	or	or	CCONJ
taxlaw-2802	119	24	evasion	evasion	NOUN
taxlaw-2802	119	25	even	even	ADV
taxlaw-2802	119	26	though	though	SCONJ
taxlaw-2802	119	27	it	it	PRON
taxlaw-2802	119	28	does	do	AUX
taxlaw-2802	119	29	not	not	PART
taxlaw-2802	119	30	have	have	VERB
taxlaw-2802	119	31	the	the	DET
taxlaw-2802	119	32	principal	principal	ADJ
taxlaw-2802	119	33	purpose	purpose	NOUN
taxlaw-2802	119	34	of	of	ADP
taxlaw-2802	119	35	avoidance	avoidance	NOUN
taxlaw-2802	119	36	or	or	CCONJ
taxlaw-2802	119	37	evasion	evasion	NOUN
taxlaw-2802	119	38	.	.	PUNCT
taxlaw-2802	120	1	”13	”13	NOUN
taxlaw-2802	120	2	importantly	importantly	ADV
taxlaw-2802	120	3	,	,	PUNCT
taxlaw-2802	120	4	in	in	ADP
taxlaw-2802	120	5	contrast	contrast	NOUN
taxlaw-2802	120	6	to	to	ADP
taxlaw-2802	120	7	the	the	DET
taxlaw-2802	120	8	principal	principal	ADJ
taxlaw-2802	120	9	purpose	purpose	NOUN
taxlaw-2802	120	10	standards	standard	NOUN
taxlaw-2802	120	11	,	,	PUNCT
taxlaw-2802	120	12	the	the	DET
taxlaw-2802	120	13	regulations	regulation	NOUN
taxlaw-2802	120	14	do	do	AUX
taxlaw-2802	120	15	not	not	PART
taxlaw-2802	120	16	say	say	VERB
taxlaw-2802	120	17	that	that	SCONJ
taxlaw-2802	120	18	a	a	DET
taxlaw-2802	120	19	transaction	transaction	NOUN
taxlaw-2802	120	20	will	will	AUX
taxlaw-2802	120	21	not	not	PART
taxlaw-2802	120	22	be	be	AUX
taxlaw-2802	120	23	deemed	deem	VERB
taxlaw-2802	120	24	to	to	PART
taxlaw-2802	120	25	have	have	VERB
taxlaw-2802	120	26	a	a	DET
taxlaw-2802	120	27	significant	significant	ADJ
taxlaw-2802	120	28	purpose	purpose	NOUN
taxlaw-2802	120	29	of	of	ADP
taxlaw-2802	120	30	tax	tax	NOUN
taxlaw-2802	120	31	avoidance	avoidance	NOUN
taxlaw-2802	120	32	or	or	CCONJ
taxlaw-2802	120	33	evasion	evasion	NOUN
taxlaw-2802	120	34	if	if	SCONJ
taxlaw-2802	120	35	its	its	PRON
taxlaw-2802	120	36	purpose	purpose	NOUN
taxlaw-2802	120	37	is	be	AUX
taxlaw-2802	120	38	to	to	PART
taxlaw-2802	120	39	claim	claim	VERB
taxlaw-2802	120	40	tax	tax	NOUN
taxlaw-2802	120	41	benefits	benefit	NOUN
taxlaw-2802	120	42	in	in	ADP
taxlaw-2802	120	43	a	a	DET
taxlaw-2802	120	44	manner	manner	NOUN
taxlaw-2802	120	45	consistent	consistent	ADJ
taxlaw-2802	120	46	with	with	ADP
taxlaw-2802	120	47	the	the	DET
taxlaw-2802	120	48	code	code	NOUN
taxlaw-2802	120	49	and	and	CCONJ
taxlaw-2802	120	50	congressional	congressional	ADJ
taxlaw-2802	120	51	purpose.14	purpose.14	NOUN
taxlaw-2802	120	52	particularly	particularly	ADV
taxlaw-2802	120	53	when	when	SCONJ
taxlaw-2802	120	54	juxtaposed	juxtapose	VERB
taxlaw-2802	120	55	against	against	ADP
taxlaw-2802	120	56	that	that	DET
taxlaw-2802	120	57	express	express	ADJ
taxlaw-2802	120	58	limitation	limitation	NOUN
taxlaw-2802	120	59	in	in	ADP
taxlaw-2802	120	60	the	the	DET
taxlaw-2802	120	61	“	"	PUNCT
taxlaw-2802	120	62	principal	principal	ADJ
taxlaw-2802	120	63	purpose	purpose	NOUN
taxlaw-2802	120	64	”	"	PUNCT
taxlaw-2802	120	65	definition	definition	NOUN
taxlaw-2802	120	66	,	,	PUNCT
taxlaw-2802	120	67	the	the	DET
taxlaw-2802	120	68	absence	absence	NOUN
taxlaw-2802	120	69	of	of	ADP
taxlaw-2802	120	70	such	such	DET
taxlaw-2802	120	71	a	a	DET
taxlaw-2802	120	72	limitation	limitation	NOUN
taxlaw-2802	120	73	in	in	ADP
taxlaw-2802	120	74	defining	define	VERB
taxlaw-2802	120	75	“	"	PUNCT
taxlaw-2802	120	76	significant	significant	ADJ
taxlaw-2802	120	77	purpose	purpose	NOUN
taxlaw-2802	120	78	”	"	PUNCT
taxlaw-2802	120	79	suggests	suggest	VERB
taxlaw-2802	120	80	that	that	SCONJ
taxlaw-2802	120	81	significant	significant	ADJ
taxlaw-2802	120	82	purpose	purpose	NOUN
taxlaw-2802	120	83	transactions	transaction	NOUN
taxlaw-2802	120	84	may	may	AUX
taxlaw-2802	120	85	technically	technically	ADV
taxlaw-2802	120	86	include	include	VERB
taxlaw-2802	120	87	even	even	ADV
taxlaw-2802	120	88	ordinary	ordinary	ADJ
taxlaw-2802	120	89	,	,	PUNCT
taxlaw-2802	120	90	well	well	ADV
taxlaw-2802	120	91	-	-	PUNCT
taxlaw-2802	120	92	established	establish	VERB
taxlaw-2802	120	93	tax	tax	NOUN
taxlaw-2802	120	94	minimization	minimization	NOUN
taxlaw-2802	120	95	strategies	strategy	NOUN
taxlaw-2802	120	96	that	that	PRON
taxlaw-2802	120	97	are	be	AUX
taxlaw-2802	120	98	intended	intend	VERB
taxlaw-2802	120	99	by	by	ADP
taxlaw-2802	120	100	congress	congress	PROPN
taxlaw-2802	120	101	,	,	PUNCT
taxlaw-2802	120	102	expressly	expressly	ADV
taxlaw-2802	120	103	permitted	permit	VERB
taxlaw-2802	120	104	under	under	ADP
taxlaw-2802	120	105	the	the	DET
taxlaw-2802	120	106	code	code	NOUN
taxlaw-2802	120	107	,	,	PUNCT
taxlaw-2802	120	108	and	and	CCONJ
taxlaw-2802	120	109	plainly	plainly	ADV
taxlaw-2802	120	110	not	not	PART
taxlaw-2802	120	111	abusive	abusive	ADJ
taxlaw-2802	120	112	.	.	PUNCT
taxlaw-2802	121	1	while	while	SCONJ
taxlaw-2802	121	2	nevertheless	nevertheless	ADV
taxlaw-2802	121	3	troublesome	troublesome	ADJ
taxlaw-2802	121	4	,	,	PUNCT
taxlaw-2802	121	5	this	this	DET
taxlaw-2802	121	6	omission	omission	NOUN
taxlaw-2802	121	7	from	from	ADP
taxlaw-2802	121	8	the	the	DET
taxlaw-2802	121	9	“	"	PUNCT
taxlaw-2802	121	10	significant	significant	ADJ
taxlaw-2802	121	11	purpose	purpose	NOUN
taxlaw-2802	121	12	”	"	PUNCT
taxlaw-2802	121	13	definition	definition	NOUN
taxlaw-2802	121	14	is	be	AUX
taxlaw-2802	121	15	almost	almost	ADV
taxlaw-2802	121	16	certainly	certainly	ADV
taxlaw-2802	121	17	not	not	PART
taxlaw-2802	121	18	intended	intend	VERB
taxlaw-2802	121	19	to	to	PART
taxlaw-2802	121	20	capture	capture	VERB
taxlaw-2802	121	21	ordinary	ordinary	ADJ
taxlaw-2802	121	22	tax	tax	NOUN
taxlaw-2802	121	23	planning	planning	NOUN
taxlaw-2802	121	24	in	in	ADP
taxlaw-2802	121	25	such	such	DET
taxlaw-2802	121	26	a	a	DET
taxlaw-2802	121	27	way	way	NOUN
taxlaw-2802	121	28	.	.	PUNCT
taxlaw-2802	122	1	rather	rather	ADV
taxlaw-2802	122	2	,	,	PUNCT
taxlaw-2802	122	3	it	it	PRON
taxlaw-2802	122	4	is	be	AUX
taxlaw-2802	122	5	more	more	ADV
taxlaw-2802	122	6	likely	likely	ADJ
taxlaw-2802	122	7	just	just	ADV
taxlaw-2802	122	8	a	a	DET
taxlaw-2802	122	9	result	result	NOUN
taxlaw-2802	122	10	of	of	ADP
taxlaw-2802	122	11	the	the	DET
taxlaw-2802	122	12	fact	fact	NOUN
taxlaw-2802	122	13	that	that	SCONJ
taxlaw-2802	122	14	the	the	DET
taxlaw-2802	122	15	“	"	PUNCT
taxlaw-2802	122	16	significant	significant	ADJ
taxlaw-2802	122	17	purpose	purpose	NOUN
taxlaw-2802	122	18	”	"	PUNCT
taxlaw-2802	122	19	language	language	NOUN
taxlaw-2802	122	20	in	in	ADP
taxlaw-2802	122	21	the	the	DET
taxlaw-2802	122	22	covered	covered	ADJ
taxlaw-2802	122	23	opinion	opinion	NOUN
taxlaw-2802	122	24	regulations	regulation	NOUN
taxlaw-2802	122	25	tracks	track	NOUN
taxlaw-2802	122	26	(	(	PUNCT
taxlaw-2802	122	27	almost	almost	ADV
taxlaw-2802	122	28	verbatim	verbatim	ADJ
taxlaw-2802	122	29	)	)	PUNCT
taxlaw-2802	122	30	the	the	DET
taxlaw-2802	122	31	broad	broad	ADJ
taxlaw-2802	122	32	definition	definition	NOUN
taxlaw-2802	122	33	of	of	ADP
taxlaw-2802	122	34	“	"	PUNCT
taxlaw-2802	122	35	tax	tax	NOUN
taxlaw-2802	122	36	shelter	shelter	NOUN
taxlaw-2802	122	37	”	"	PUNCT
taxlaw-2802	122	38	in	in	ADP
taxlaw-2802	122	39	§	§	PROPN
taxlaw-2802	122	40	6662	6662	NUM
taxlaw-2802	122	41	of	of	ADP
taxlaw-2802	122	42	the	the	DET
taxlaw-2802	122	43	code	code	NOUN
taxlaw-2802	122	44	,	,	PUNCT
taxlaw-2802	122	45	which	which	PRON
taxlaw-2802	122	46	imposes	impose	VERB
taxlaw-2802	122	47	accuracy	accuracy	NOUN
taxlaw-2802	122	48	-	-	PUNCT
taxlaw-2802	122	49	related	relate	VERB
taxlaw-2802	122	50	penalties	penalty	NOUN
taxlaw-2802	122	51	on	on	ADP
taxlaw-2802	122	52	certain	certain	ADJ
taxlaw-2802	122	53	underpayments	underpayment	NOUN
taxlaw-2802	122	54	of	of	ADP
taxlaw-2802	122	55	tax.15	tax.15	PROPN
taxlaw-2802	122	56	11	11	NUM
taxlaw-2802	122	57	.	.	PUNCT
taxlaw-2802	123	1	circular	circular	ADJ
taxlaw-2802	123	2	230	230	NUM
taxlaw-2802	123	3	refers	refer	VERB
taxlaw-2802	123	4	to	to	ADP
taxlaw-2802	123	5	written	write	VERB
taxlaw-2802	123	6	advice	advice	NOUN
taxlaw-2802	123	7	as	as	ADP
taxlaw-2802	123	8	subject	subject	ADJ
taxlaw-2802	123	9	to	to	ADP
taxlaw-2802	123	10	contractual	contractual	ADJ
taxlaw-2802	123	11	protection	protection	NOUN
taxlaw-2802	123	12	“	"	PUNCT
taxlaw-2802	123	13	if	if	SCONJ
taxlaw-2802	123	14	the	the	DET
taxlaw-2802	123	15	taxpayer	taxpayer	NOUN
taxlaw-2802	123	16	has	have	VERB
taxlaw-2802	123	17	the	the	DET
taxlaw-2802	123	18	right	right	NOUN
taxlaw-2802	123	19	to	to	ADP
taxlaw-2802	123	20	a	a	DET
taxlaw-2802	123	21	full	full	ADJ
taxlaw-2802	123	22	or	or	CCONJ
taxlaw-2802	123	23	partial	partial	ADJ
taxlaw-2802	123	24	refund	refund	NOUN
taxlaw-2802	123	25	of	of	ADP
taxlaw-2802	123	26	fees	fee	NOUN
taxlaw-2802	123	27	paid	pay	VERB
taxlaw-2802	123	28	to	to	ADP
taxlaw-2802	123	29	the	the	DET
taxlaw-2802	123	30	practitioner	practitioner	NOUN
taxlaw-2802	123	31	(	(	PUNCT
taxlaw-2802	123	32	or	or	CCONJ
taxlaw-2802	123	33	a	a	DET
taxlaw-2802	123	34	person	person	NOUN
taxlaw-2802	123	35	who	who	PRON
taxlaw-2802	123	36	is	be	AUX
taxlaw-2802	123	37	a	a	DET
taxlaw-2802	123	38	member	member	NOUN
taxlaw-2802	123	39	of	of	ADP
taxlaw-2802	123	40	,	,	PUNCT
taxlaw-2802	123	41	associated	associate	VERB
taxlaw-2802	123	42	with	with	ADP
taxlaw-2802	123	43	,	,	PUNCT
taxlaw-2802	123	44	or	or	CCONJ
taxlaw-2802	123	45	employed	employ	VERB
taxlaw-2802	123	46	by	by	ADP
taxlaw-2802	123	47	the	the	DET
taxlaw-2802	123	48	practitioner	practitioner	NOUN
taxlaw-2802	123	49	's	's	PART
taxlaw-2802	123	50	firm	firm	NOUN
taxlaw-2802	123	51	)	)	PUNCT
taxlaw-2802	123	52	if	if	SCONJ
taxlaw-2802	123	53	all	all	PRON
taxlaw-2802	123	54	or	or	CCONJ
taxlaw-2802	123	55	a	a	DET
taxlaw-2802	123	56	part	part	NOUN
taxlaw-2802	123	57	of	of	ADP
taxlaw-2802	123	58	the	the	DET
taxlaw-2802	123	59	intended	intend	VERB
taxlaw-2802	123	60	tax	tax	NOUN
taxlaw-2802	123	61	consequences	consequence	NOUN
taxlaw-2802	123	62	from	from	ADP
taxlaw-2802	123	63	the	the	DET
taxlaw-2802	123	64	matters	matter	NOUN
taxlaw-2802	123	65	addressed	address	VERB
taxlaw-2802	123	66	in	in	ADP
taxlaw-2802	123	67	the	the	DET
taxlaw-2802	123	68	written	write	VERB
taxlaw-2802	123	69	advice	advice	NOUN
taxlaw-2802	123	70	are	be	AUX
taxlaw-2802	123	71	not	not	PART
taxlaw-2802	123	72	sustained	sustain	VERB
taxlaw-2802	123	73	,	,	PUNCT
taxlaw-2802	123	74	or	or	CCONJ
taxlaw-2802	123	75	if	if	SCONJ
taxlaw-2802	123	76	the	the	DET
taxlaw-2802	123	77	fees	fee	NOUN
taxlaw-2802	123	78	paid	pay	VERB
taxlaw-2802	123	79	to	to	ADP
taxlaw-2802	123	80	the	the	DET
taxlaw-2802	123	81	practitioner	practitioner	NOUN
taxlaw-2802	123	82	(	(	PUNCT
taxlaw-2802	123	83	or	or	CCONJ
taxlaw-2802	123	84	a	a	DET
taxlaw-2802	123	85	person	person	NOUN
taxlaw-2802	123	86	who	who	PRON
taxlaw-2802	123	87	is	be	AUX
taxlaw-2802	123	88	a	a	DET
taxlaw-2802	123	89	member	member	NOUN
taxlaw-2802	123	90	of	of	ADP
taxlaw-2802	123	91	,	,	PUNCT
taxlaw-2802	123	92	associated	associate	VERB
taxlaw-2802	123	93	with	with	ADP
taxlaw-2802	123	94	,	,	PUNCT
taxlaw-2802	123	95	or	or	CCONJ
taxlaw-2802	123	96	employed	employ	VERB
taxlaw-2802	123	97	by	by	ADP
taxlaw-2802	123	98	the	the	DET
taxlaw-2802	123	99	practitioner	practitioner	NOUN
taxlaw-2802	123	100	's	's	PART
taxlaw-2802	123	101	firm	firm	NOUN
taxlaw-2802	123	102	)	)	PUNCT
taxlaw-2802	123	103	are	be	AUX
taxlaw-2802	123	104	contingent	contingent	ADJ
taxlaw-2802	123	105	on	on	ADP
taxlaw-2802	123	106	the	the	DET
taxlaw-2802	123	107	taxpayer	taxpayer	NOUN
taxlaw-2802	123	108	's	's	PART
taxlaw-2802	123	109	realization	realization	NOUN
taxlaw-2802	123	110	of	of	ADP
taxlaw-2802	123	111	tax	tax	NOUN
taxlaw-2802	123	112	benefits	benefit	NOUN
taxlaw-2802	123	113	from	from	ADP
taxlaw-2802	123	114	the	the	DET
taxlaw-2802	123	115	transaction	transaction	NOUN
taxlaw-2802	123	116	.	.	PUNCT
taxlaw-2802	123	117	”	"	PUNCT
taxlaw-2802	124	1	31	31	NUM
taxlaw-2802	124	2	c.f.r	c.f.r	NOUN
taxlaw-2802	124	3	.	.	PUNCT
taxlaw-2802	125	1	§	§	PROPN
taxlaw-2802	125	2	10.35(b)(7	10.35(b)(7	NUM
taxlaw-2802	125	3	)	)	PUNCT
taxlaw-2802	125	4	(	(	PUNCT
taxlaw-2802	125	5	2010	2010	NUM
taxlaw-2802	125	6	)	)	PUNCT
taxlaw-2802	125	7	.	.	PUNCT
taxlaw-2802	126	1	12	12	NUM
taxlaw-2802	126	2	.	.	X
taxlaw-2802	126	3	31	31	NUM
taxlaw-2802	126	4	c.f.r	c.f.r	NOUN
taxlaw-2802	126	5	.	.	PUNCT
taxlaw-2802	127	1	§	§	PROPN
taxlaw-2802	127	2	10.35(b)(10	10.35(b)(10	PROPN
taxlaw-2802	127	3	)	)	PUNCT
taxlaw-2802	127	4	(	(	PUNCT
taxlaw-2802	127	5	2010	2010	NUM
taxlaw-2802	127	6	)	)	PUNCT
taxlaw-2802	127	7	.	.	PUNCT
taxlaw-2802	128	1	13	13	NUM
taxlaw-2802	128	2	.	.	PUNCT
taxlaw-2802	129	1	i	i	PRON
taxlaw-2802	129	2	d.	d.	PROPN
taxlaw-2802	129	3	14	14	NUM
taxlaw-2802	129	4	.	.	PUNCT
taxlaw-2802	129	5	see	see	VERB
taxlaw-2802	129	6	31	31	NUM
taxlaw-2802	129	7	c.f.r	c.f.r	NOUN
taxlaw-2802	129	8	.	.	PUNCT
taxlaw-2802	130	1	§	§	PROPN
taxlaw-2802	130	2	10.35(b)(2)(i)(c	10.35(b)(2)(i)(c	NUM
taxlaw-2802	130	3	)	)	PUNCT
taxlaw-2802	130	4	(	(	PUNCT
taxlaw-2802	130	5	2010	2010	NUM
taxlaw-2802	130	6	)	)	PUNCT
taxlaw-2802	130	7	.	.	PUNCT
taxlaw-2802	131	1	15	15	X
taxlaw-2802	131	2	.	.	X
taxlaw-2802	131	3	compare	compare	VERB
taxlaw-2802	131	4	31	31	NUM
taxlaw-2802	131	5	c.f.r	c.f.r	NOUN
taxlaw-2802	131	6	.	.	PUNCT
taxlaw-2802	132	1	§	§	PROPN
taxlaw-2802	132	2	10.35(b)(2)(i)(c	10.35(b)(2)(i)(c	NUM
taxlaw-2802	132	3	)	)	PUNCT
taxlaw-2802	132	4	(	(	PUNCT
taxlaw-2802	132	5	2010	2010	NUM
taxlaw-2802	132	6	)	)	PUNCT
taxlaw-2802	132	7	and	and	CCONJ
taxlaw-2802	132	8	31	31	NUM
taxlaw-2802	132	9	c.f.r	c.f.r	NOUN
taxlaw-2802	132	10	.	.	PUNCT
taxlaw-2802	133	1	§	§	PROPN
taxlaw-2802	133	2	10.35(b)(10	10.35(b)(10	PROPN
taxlaw-2802	133	3	)	)	PUNCT
taxlaw-2802	133	4	(	(	PUNCT
taxlaw-2802	133	5	2010	2010	NUM
taxlaw-2802	133	6	)	)	PUNCT
taxlaw-2802	133	7	with	with	ADP
taxlaw-2802	133	8	i.r.c	i.r.c	NOUN
taxlaw-2802	133	9	.	.	PUNCT
taxlaw-2802	134	1	§	§	PROPN
taxlaw-2802	134	2	6662(d)(2)(c)(ii	6662(d)(2)(c)(ii	NUM
taxlaw-2802	134	3	)	)	PUNCT
taxlaw-2802	134	4	(	(	PUNCT
taxlaw-2802	134	5	2010	2010	NUM
taxlaw-2802	134	6	)	)	PUNCT
taxlaw-2802	134	7	.	.	PUNCT
taxlaw-2802	135	1	see	see	VERB
taxlaw-2802	135	2	steven	steven	PROPN
taxlaw-2802	135	3	m.	m.	PROPN
taxlaw-2802	135	4	weiser	weiser	PROPN
taxlaw-2802	135	5	,	,	PUNCT
taxlaw-2802	135	6	circular	circular	ADJ
taxlaw-2802	135	7	230	230	NUM
taxlaw-2802	135	8	compliance	compliance	NOUN
taxlaw-2802	135	9	:	:	PUNCT
taxlaw-2802	135	10	a	a	DET
taxlaw-2802	135	11	guide	guide	NOUN
taxlaw-2802	135	12	for	for	ADP
taxlaw-2802	135	13	the	the	DET
taxlaw-2802	135	14	�	�	PROPN
taxlaw-2802	135	15	on	on	ADP
taxlaw-2802	135	16	-	-	PUNCT
taxlaw-2802	135	17	tax	tax	NOUN
taxlaw-2802	135	18	attorney	attorney	NOUN
taxlaw-2802	135	19	,	,	PUNCT
taxlaw-2802	135	20	34	34	NUM
taxlaw-2802	135	21	colo	colo	PROPN
taxlaw-2802	135	22	.	.	PUNCT
taxlaw-2802	136	1	law	law	NOUN
taxlaw-2802	136	2	.	.	PUNCT
taxlaw-2802	137	1	29	29	NUM
taxlaw-2802	137	2	,	,	PUNCT
taxlaw-2802	137	3	32	32	NUM
taxlaw-2802	137	4	(	(	PUNCT
taxlaw-2802	137	5	2005	2005	NUM
taxlaw-2802	137	6	)	)	PUNCT
taxlaw-2802	137	7	(	(	PUNCT
taxlaw-2802	137	8	noting	note	VERB
taxlaw-2802	137	9	that	that	SCONJ
taxlaw-2802	137	10	columbia	columbia	PROPN
taxlaw-2802	137	11	jour	jour	PROPN
taxlaw-2802	137	12	�	�	PROPN
taxlaw-2802	137	13	al	al	PROPN
taxlaw-2802	137	14	of	of	ADP
taxlaw-2802	137	15	tax	tax	NOUN
taxlaw-2802	137	16	law	law	NOUN
taxlaw-2802	137	17	[	[	X
taxlaw-2802	137	18	vol	vol	NOUN
taxlaw-2802	137	19	2:150	2:150	NUM
taxlaw-2802	137	20	156	156	NUM
taxlaw-2802	137	21	written	write	VERB
taxlaw-2802	137	22	advice	advice	NOUN
taxlaw-2802	137	23	that	that	PRON
taxlaw-2802	137	24	comes	come	VERB
taxlaw-2802	137	25	within	within	ADP
taxlaw-2802	137	26	any	any	PRON
taxlaw-2802	137	27	of	of	ADP
taxlaw-2802	137	28	the	the	DET
taxlaw-2802	137	29	categories	category	NOUN
taxlaw-2802	137	30	outlined	outline	VERB
taxlaw-2802	137	31	above	above	ADV
taxlaw-2802	137	32	is	be	AUX
taxlaw-2802	137	33	defined	define	VERB
taxlaw-2802	137	34	in	in	ADP
taxlaw-2802	137	35	circular	circular	ADJ
taxlaw-2802	137	36	230	230	NUM
taxlaw-2802	137	37	as	as	ADP
taxlaw-2802	137	38	a	a	DET
taxlaw-2802	137	39	“	"	PUNCT
taxlaw-2802	137	40	covered	covered	ADJ
taxlaw-2802	137	41	opinion	opinion	NOUN
taxlaw-2802	137	42	.	.	PUNCT
taxlaw-2802	138	1	”16	”16	NOUN
taxlaw-2802	138	2	for	for	ADP
taxlaw-2802	138	3	any	any	DET
taxlaw-2802	138	4	written	write	VERB
taxlaw-2802	138	5	advice	advice	NOUN
taxlaw-2802	138	6	that	that	PRON
taxlaw-2802	138	7	constitutes	constitute	VERB
taxlaw-2802	138	8	a	a	DET
taxlaw-2802	138	9	covered	covered	ADJ
taxlaw-2802	138	10	opinion	opinion	NOUN
taxlaw-2802	138	11	,	,	PUNCT
taxlaw-2802	138	12	the	the	DET
taxlaw-2802	138	13	covered	covered	ADJ
taxlaw-2802	138	14	opinion	opinion	NOUN
taxlaw-2802	138	15	regulations	regulation	NOUN
taxlaw-2802	138	16	set	set	VERB
taxlaw-2802	138	17	forth	forth	ADP
taxlaw-2802	138	18	stringent	stringent	ADJ
taxlaw-2802	138	19	standards	standard	NOUN
taxlaw-2802	138	20	that	that	SCONJ
taxlaw-2802	138	21	the	the	DET
taxlaw-2802	138	22	practitioner	practitioner	NOUN
taxlaw-2802	138	23	preparing	prepare	VERB
taxlaw-2802	138	24	the	the	DET
taxlaw-2802	138	25	advice	advice	NOUN
taxlaw-2802	138	26	must	must	AUX
taxlaw-2802	138	27	meet	meet	VERB
taxlaw-2802	138	28	with	with	ADP
taxlaw-2802	138	29	respect	respect	NOUN
taxlaw-2802	138	30	to	to	ADP
taxlaw-2802	138	31	(	(	PUNCT
taxlaw-2802	138	32	1	1	X
taxlaw-2802	138	33	)	)	PUNCT
taxlaw-2802	138	34	finding	find	VERB
taxlaw-2802	138	35	or	or	CCONJ
taxlaw-2802	138	36	assuming	assume	VERB
taxlaw-2802	138	37	the	the	DET
taxlaw-2802	138	38	relevant	relevant	ADJ
taxlaw-2802	138	39	facts	fact	NOUN
taxlaw-2802	138	40	,	,	PUNCT
taxlaw-2802	138	41	(	(	PUNCT
taxlaw-2802	138	42	2	2	X
taxlaw-2802	138	43	)	)	PUNCT
taxlaw-2802	138	44	relating	relate	VERB
taxlaw-2802	138	45	the	the	DET
taxlaw-2802	138	46	applicable	applicable	ADJ
taxlaw-2802	138	47	law	law	NOUN
taxlaw-2802	138	48	to	to	ADP
taxlaw-2802	138	49	the	the	DET
taxlaw-2802	138	50	relevant	relevant	ADJ
taxlaw-2802	138	51	facts	fact	NOUN
taxlaw-2802	138	52	,	,	PUNCT
taxlaw-2802	138	53	(	(	PUNCT
taxlaw-2802	138	54	3	3	X
taxlaw-2802	138	55	)	)	PUNCT
taxlaw-2802	138	56	evaluating	evaluate	VERB
taxlaw-2802	138	57	significant	significant	ADJ
taxlaw-2802	138	58	federal	federal	ADJ
taxlaw-2802	138	59	tax	tax	NOUN
taxlaw-2802	138	60	issues	issue	NOUN
taxlaw-2802	138	61	,	,	PUNCT
taxlaw-2802	138	62	in	in	ADP
taxlaw-2802	138	63	particular	particular	ADJ
taxlaw-2802	138	64	,	,	PUNCT
taxlaw-2802	138	65	and	and	CCONJ
taxlaw-2802	138	66	(	(	PUNCT
taxlaw-2802	138	67	4	4	X
taxlaw-2802	138	68	)	)	PUNCT
taxlaw-2802	138	69	reaching	reach	VERB
taxlaw-2802	138	70	an	an	DET
taxlaw-2802	138	71	overall	overall	ADJ
taxlaw-2802	138	72	conclusion	conclusion	NOUN
taxlaw-2802	138	73	as	as	ADP
taxlaw-2802	138	74	to	to	ADP
taxlaw-2802	138	75	the	the	DET
taxlaw-2802	138	76	likely	likely	ADJ
taxlaw-2802	138	77	federal	federal	ADJ
taxlaw-2802	138	78	tax	tax	NOUN
taxlaw-2802	138	79	treatment	treatment	NOUN
taxlaw-2802	138	80	of	of	ADP
taxlaw-2802	138	81	the	the	DET
taxlaw-2802	138	82	transaction	transaction	NOUN
taxlaw-2802	138	83	to	to	PART
taxlaw-2802	138	84	which	which	PRON
taxlaw-2802	138	85	the	the	DET
taxlaw-2802	138	86	advice	advice	NOUN
taxlaw-2802	138	87	relates.17	relates.17	NOUN
taxlaw-2802	138	88	regarding	regard	VERB
taxlaw-2802	138	89	factual	factual	ADJ
taxlaw-2802	138	90	matters	matter	NOUN
taxlaw-2802	138	91	,	,	PUNCT
taxlaw-2802	138	92	circular	circular	ADJ
taxlaw-2802	138	93	230	230	NUM
taxlaw-2802	138	94	requires	require	VERB
taxlaw-2802	138	95	the	the	DET
taxlaw-2802	138	96	practitioner	practitioner	NOUN
taxlaw-2802	138	97	to	to	PART
taxlaw-2802	138	98	“	"	PUNCT
taxlaw-2802	138	99	use	use	VERB
taxlaw-2802	138	100	reasonable	reasonable	ADJ
taxlaw-2802	138	101	efforts	effort	NOUN
taxlaw-2802	138	102	to	to	PART
taxlaw-2802	138	103	identify	identify	VERB
taxlaw-2802	138	104	and	and	CCONJ
taxlaw-2802	138	105	ascertain	ascertain	VERB
taxlaw-2802	138	106	the	the	DET
taxlaw-2802	138	107	facts	fact	NOUN
taxlaw-2802	138	108	.	.	PUNCT
taxlaw-2802	138	109	.	.	PUNCT
taxlaw-2802	138	110	.	.	PUNCT
taxlaw-2802	139	1	to	to	PART
taxlaw-2802	139	2	determine	determine	VERB
taxlaw-2802	139	3	which	which	DET
taxlaw-2802	139	4	facts	fact	NOUN
taxlaw-2802	139	5	are	be	AUX
taxlaw-2802	139	6	relevant	relevant	ADJ
taxlaw-2802	139	7	.	.	PUNCT
taxlaw-2802	139	8	.	.	PUNCT
taxlaw-2802	140	1	.	.	PUNCT
taxlaw-2802	141	1	[	[	X
taxlaw-2802	141	2	and	and	CCONJ
taxlaw-2802	141	3	to	to	PART
taxlaw-2802	141	4	]	]	PART
taxlaw-2802	141	5	consider	consider	VERB
taxlaw-2802	141	6	all	all	DET
taxlaw-2802	141	7	facts	fact	NOUN
taxlaw-2802	141	8	that	that	SCONJ
taxlaw-2802	141	9	the	the	DET
taxlaw-2802	141	10	practitioner	practitioner	NOUN
taxlaw-2802	141	11	determines	determine	VERB
taxlaw-2802	141	12	to	to	PART
taxlaw-2802	141	13	be	be	AUX
taxlaw-2802	141	14	relevant	relevant	ADJ
taxlaw-2802	141	15	.	.	PUNCT
taxlaw-2802	142	1	”18	”18	NOUN
taxlaw-2802	142	2	the	the	DET
taxlaw-2802	142	3	practitioner	practitioner	NOUN
taxlaw-2802	142	4	is	be	AUX
taxlaw-2802	142	5	prohibited	prohibit	VERB
taxlaw-2802	142	6	from	from	ADP
taxlaw-2802	142	7	“	"	PUNCT
taxlaw-2802	142	8	bas[ing	bas[ing	PROPN
taxlaw-2802	142	9	]	]	PUNCT
taxlaw-2802	142	10	the	the	DET
taxlaw-2802	142	11	opinion	opinion	NOUN
taxlaw-2802	142	12	on	on	ADP
taxlaw-2802	142	13	any	any	DET
taxlaw-2802	142	14	unreasonable	unreasonable	ADJ
taxlaw-2802	142	15	factual	factual	ADJ
taxlaw-2802	142	16	assumptions	assumption	NOUN
taxlaw-2802	142	17	,	,	PUNCT
taxlaw-2802	142	18	”	"	PUNCT
taxlaw-2802	142	19	which	which	PRON
taxlaw-2802	142	20	include	include	VERB
taxlaw-2802	142	21	any	any	DET
taxlaw-2802	142	22	“	"	PUNCT
taxlaw-2802	142	23	factual	factual	ADJ
taxlaw-2802	142	24	assumption	assumption	NOUN
taxlaw-2802	142	25	that	that	SCONJ
taxlaw-2802	142	26	the	the	DET
taxlaw-2802	142	27	practitioner	practitioner	NOUN
taxlaw-2802	142	28	knows	know	VERB
taxlaw-2802	142	29	or	or	CCONJ
taxlaw-2802	142	30	should	should	AUX
taxlaw-2802	142	31	know	know	VERB
taxlaw-2802	142	32	is	be	AUX
taxlaw-2802	142	33	incorrect	incorrect	ADJ
taxlaw-2802	142	34	or	or	CCONJ
taxlaw-2802	142	35	incomplete	incomplete	ADJ
taxlaw-2802	142	36	.	.	PUNCT
taxlaw-2802	143	1	”19	”19	NOUN
taxlaw-2802	143	2	nor	nor	CCONJ
taxlaw-2802	143	3	may	may	AUX
taxlaw-2802	143	4	the	the	DET
taxlaw-2802	143	5	practitioner	practitioner	NOUN
taxlaw-2802	143	6	base	base	VERB
taxlaw-2802	143	7	the	the	DET
taxlaw-2802	143	8	opinion	opinion	NOUN
taxlaw-2802	143	9	on	on	ADP
taxlaw-2802	143	10	any	any	DET
taxlaw-2802	143	11	unreasonable	unreasonable	ADJ
taxlaw-2802	143	12	factual	factual	ADJ
taxlaw-2802	143	13	representations	representation	NOUN
taxlaw-2802	143	14	,	,	PUNCT
taxlaw-2802	143	15	statements	statement	NOUN
taxlaw-2802	143	16	or	or	CCONJ
taxlaw-2802	143	17	findings	finding	NOUN
taxlaw-2802	143	18	of	of	ADP
taxlaw-2802	143	19	the	the	DET
taxlaw-2802	143	20	taxpayer	taxpayer	NOUN
taxlaw-2802	143	21	or	or	CCONJ
taxlaw-2802	143	22	any	any	DET
taxlaw-2802	143	23	other	other	ADJ
taxlaw-2802	143	24	person	person	NOUN
taxlaw-2802	143	25	,	,	PUNCT
taxlaw-2802	143	26	including	include	VERB
taxlaw-2802	143	27	any	any	DET
taxlaw-2802	143	28	“	"	PUNCT
taxlaw-2802	143	29	factual	factual	ADJ
taxlaw-2802	143	30	representation	representation	NOUN
taxlaw-2802	143	31	that	that	SCONJ
taxlaw-2802	143	32	the	the	DET
taxlaw-2802	143	33	practitioner	practitioner	NOUN
taxlaw-2802	143	34	knows	know	VERB
taxlaw-2802	143	35	or	or	CCONJ
taxlaw-2802	143	36	should	should	AUX
taxlaw-2802	143	37	know	know	VERB
taxlaw-2802	143	38	is	be	AUX
taxlaw-2802	143	39	incorrect	incorrect	ADJ
taxlaw-2802	143	40	or	or	CCONJ
taxlaw-2802	143	41	incomplete	incomplete	ADJ
taxlaw-2802	143	42	.	.	PUNCT
taxlaw-2802	144	1	”20	”20	PROPN
taxlaw-2802	144	2	as	as	ADP
taxlaw-2802	144	3	a	a	DET
taxlaw-2802	144	4	primary	primary	ADJ
taxlaw-2802	144	5	example	example	NOUN
taxlaw-2802	144	6	of	of	ADP
taxlaw-2802	144	7	an	an	DET
taxlaw-2802	144	8	impermissible	impermissible	ADJ
taxlaw-2802	144	9	factual	factual	ADJ
taxlaw-2802	144	10	assumption	assumption	NOUN
taxlaw-2802	144	11	or	or	CCONJ
taxlaw-2802	144	12	the	the	DET
taxlaw-2802	144	13	improper	improper	ADJ
taxlaw-2802	144	14	reliance	reliance	NOUN
taxlaw-2802	144	15	on	on	ADP
taxlaw-2802	144	16	someone	someone	PRON
taxlaw-2802	144	17	else	else	ADV
taxlaw-2802	144	18	’s	’s	PART
taxlaw-2802	144	19	factual	factual	ADJ
taxlaw-2802	144	20	representation	representation	NOUN
taxlaw-2802	144	21	,	,	PUNCT
taxlaw-2802	144	22	the	the	DET
taxlaw-2802	144	23	covered	covered	ADJ
taxlaw-2802	144	24	opinion	opinion	NOUN
taxlaw-2802	144	25	regulations	regulation	NOUN
taxlaw-2802	144	26	specifically	specifically	ADV
taxlaw-2802	144	27	provide	provide	VERB
taxlaw-2802	144	28	that	that	SCONJ
taxlaw-2802	144	29	a	a	DET
taxlaw-2802	144	30	practitioner	practitioner	NOUN
taxlaw-2802	144	31	may	may	AUX
taxlaw-2802	144	32	not	not	PART
taxlaw-2802	144	33	rely	rely	VERB
taxlaw-2802	144	34	on	on	ADP
taxlaw-2802	144	35	a	a	DET
taxlaw-2802	144	36	general	general	ADJ
taxlaw-2802	144	37	assumption	assumption	NOUN
taxlaw-2802	144	38	“	"	PUNCT
taxlaw-2802	144	39	that	that	SCONJ
taxlaw-2802	144	40	a	a	DET
taxlaw-2802	144	41	transaction	transaction	NOUN
taxlaw-2802	144	42	has	have	AUX
taxlaw-2802	144	43	a	a	DET
taxlaw-2802	144	44	business	business	NOUN
taxlaw-2802	144	45	purpose	purpose	NOUN
taxlaw-2802	144	46	or	or	CCONJ
taxlaw-2802	144	47	that	that	SCONJ
taxlaw-2802	144	48	a	a	DET
taxlaw-2802	144	49	transaction	transaction	NOUN
taxlaw-2802	144	50	is	be	AUX
taxlaw-2802	144	51	potentially	potentially	ADV
taxlaw-2802	144	52	profitable	profitable	ADJ
taxlaw-2802	144	53	apart	apart	ADV
taxlaw-2802	144	54	from	from	ADP
taxlaw-2802	144	55	tax	tax	NOUN
taxlaw-2802	144	56	benefits,”21	benefits,”21	NOUN
taxlaw-2802	144	57	and	and	CCONJ
taxlaw-2802	144	58	a	a	DET
taxlaw-2802	144	59	practitioner	practitioner	NOUN
taxlaw-2802	144	60	may	may	AUX
taxlaw-2802	144	61	not	not	PART
taxlaw-2802	144	62	rely	rely	VERB
taxlaw-2802	144	63	on	on	ADP
taxlaw-2802	144	64	a	a	DET
taxlaw-2802	144	65	taxpayer	taxpayer	NOUN
taxlaw-2802	144	66	’s	’s	PART
taxlaw-2802	144	67	representation	representation	NOUN
taxlaw-2802	144	68	“	"	PUNCT
taxlaw-2802	144	69	that	that	SCONJ
taxlaw-2802	144	70	a	a	DET
taxlaw-2802	144	71	transaction	transaction	NOUN
taxlaw-2802	144	72	has	have	VERB
taxlaw-2802	144	73	a	a	DET
taxlaw-2802	144	74	business	business	NOUN
taxlaw-2802	144	75	purpose	purpose	NOUN
taxlaw-2802	144	76	if	if	SCONJ
taxlaw-2802	144	77	the	the	DET
taxlaw-2802	144	78	representation	representation	NOUN
taxlaw-2802	144	79	does	do	AUX
taxlaw-2802	144	80	not	not	PART
taxlaw-2802	144	81	include	include	VERB
taxlaw-2802	144	82	a	a	DET
taxlaw-2802	144	83	specific	specific	ADJ
taxlaw-2802	144	84	description	description	NOUN
taxlaw-2802	144	85	of	of	ADP
taxlaw-2802	144	86	the	the	DET
taxlaw-2802	144	87	business	business	NOUN
taxlaw-2802	144	88	purpose	purpose	NOUN
taxlaw-2802	144	89	or	or	CCONJ
taxlaw-2802	144	90	the	the	DET
taxlaw-2802	144	91	practitioner	practitioner	NOUN
taxlaw-2802	144	92	knows	know	VERB
taxlaw-2802	144	93	or	or	CCONJ
taxlaw-2802	144	94	should	should	AUX
taxlaw-2802	144	95	know	know	VERB
taxlaw-2802	144	96	that	that	SCONJ
taxlaw-2802	144	97	the	the	DET
taxlaw-2802	144	98	representation	representation	NOUN
taxlaw-2802	144	99	is	be	AUX
taxlaw-2802	144	100	incorrect	incorrect	ADJ
taxlaw-2802	144	101	or	or	CCONJ
taxlaw-2802	144	102	incomplete	incomplete	ADJ
taxlaw-2802	144	103	.	.	PUNCT
taxlaw-2802	145	1	”22	”22	PROPN
taxlaw-2802	145	2	a	a	DET
taxlaw-2802	145	3	covered	covered	ADJ
taxlaw-2802	145	4	opinion	opinion	NOUN
taxlaw-2802	145	5	must	must	AUX
taxlaw-2802	145	6	identify	identify	VERB
taxlaw-2802	145	7	,	,	PUNCT
taxlaw-2802	145	8	in	in	ADP
taxlaw-2802	145	9	separate	separate	ADJ
taxlaw-2802	145	10	sections	section	NOUN
taxlaw-2802	145	11	,	,	PUNCT
taxlaw-2802	145	12	each	each	DET
taxlaw-2802	145	13	factual	factual	ADJ
taxlaw-2802	145	14	assumption	assumption	NOUN
taxlaw-2802	145	15	that	that	SCONJ
taxlaw-2802	145	16	the	the	DET
taxlaw-2802	145	17	practitioner	practitioner	NOUN
taxlaw-2802	145	18	makes	make	VERB
taxlaw-2802	145	19	and	and	CCONJ
taxlaw-2802	145	20	each	each	DET
taxlaw-2802	145	21	factual	factual	ADJ
taxlaw-2802	145	22	representation	representation	NOUN
taxlaw-2802	145	23	of	of	ADP
taxlaw-2802	145	24	the	the	DET
taxlaw-2802	145	25	taxpayer	taxpayer	NOUN
taxlaw-2802	145	26	on	on	ADP
taxlaw-2802	145	27	which	which	PRON
taxlaw-2802	145	28	the	the	DET
taxlaw-2802	145	29	practitioner	practitioner	NOUN
taxlaw-2802	145	30	relies.23	relies.23	VERB
taxlaw-2802	145	31	the	the	DET
taxlaw-2802	145	32	compliance	compliance	NOUN
taxlaw-2802	145	33	-	-	PUNCT
taxlaw-2802	145	34	with	with	ADP
taxlaw-2802	145	35	-	-	PUNCT
taxlaw-2802	145	36	code	code	NOUN
taxlaw-2802	145	37	-	-	PUNCT
taxlaw-2802	145	38	and	and	CCONJ
taxlaw-2802	145	39	-	-	PUNCT
taxlaw-2802	145	40	purpose	purpose	NOUN
taxlaw-2802	145	41	exception	exception	NOUN
taxlaw-2802	145	42	exists	exist	VERB
taxlaw-2802	145	43	under	under	ADP
taxlaw-2802	145	44	the	the	DET
taxlaw-2802	145	45	“	"	PUNCT
taxlaw-2802	145	46	principal	principal	ADJ
taxlaw-2802	145	47	purpose	purpose	NOUN
taxlaw-2802	145	48	”	"	PUNCT
taxlaw-2802	145	49	standard	standard	NOUN
taxlaw-2802	145	50	but	but	CCONJ
taxlaw-2802	145	51	not	not	PART
taxlaw-2802	145	52	under	under	ADP
taxlaw-2802	145	53	the	the	DET
taxlaw-2802	145	54	“	"	PUNCT
taxlaw-2802	145	55	significant	significant	ADJ
taxlaw-2802	145	56	purpose	purpose	NOUN
taxlaw-2802	145	57	”	"	PUNCT
taxlaw-2802	145	58	standard	standard	NOUN
taxlaw-2802	145	59	)	)	PUNCT
taxlaw-2802	145	60	.	.	PUNCT
taxlaw-2802	146	1	16	16	NUM
taxlaw-2802	146	2	.	.	X
taxlaw-2802	146	3	31	31	NUM
taxlaw-2802	146	4	c.f.r	c.f.r	NOUN
taxlaw-2802	146	5	.	.	PUNCT
taxlaw-2802	147	1	§	§	PROPN
taxlaw-2802	147	2	10.35(b)(2)(i	10.35(b)(2)(i	NUM
taxlaw-2802	147	3	)	)	PUNCT
taxlaw-2802	147	4	(	(	PUNCT
taxlaw-2802	147	5	2010	2010	NUM
taxlaw-2802	147	6	)	)	PUNCT
taxlaw-2802	147	7	.	.	PUNCT
taxlaw-2802	148	1	17	17	NUM
taxlaw-2802	148	2	.	.	PUNCT
taxlaw-2802	149	1	the	the	DET
taxlaw-2802	149	2	complete	complete	ADJ
taxlaw-2802	149	3	requirements	requirement	NOUN
taxlaw-2802	149	4	for	for	ADP
taxlaw-2802	149	5	covered	covered	ADJ
taxlaw-2802	149	6	opinions	opinion	NOUN
taxlaw-2802	149	7	are	be	AUX
taxlaw-2802	149	8	set	set	VERB
taxlaw-2802	149	9	forth	forth	ADV
taxlaw-2802	149	10	in	in	ADP
taxlaw-2802	149	11	31	31	NUM
taxlaw-2802	149	12	c.f.r	c.f.r	NOUN
taxlaw-2802	149	13	.	.	PUNCT
taxlaw-2802	150	1	§	§	PROPN
taxlaw-2802	150	2	10.35(c	10.35(c	NUM
taxlaw-2802	150	3	)	)	PUNCT
taxlaw-2802	150	4	(	(	PUNCT
taxlaw-2802	150	5	2010	2010	NUM
taxlaw-2802	150	6	)	)	PUNCT
taxlaw-2802	150	7	.	.	PUNCT
taxlaw-2802	151	1	18	18	NUM
taxlaw-2802	151	2	.	.	NOUN
taxlaw-2802	151	3	31	31	NUM
taxlaw-2802	151	4	c.f.r	c.f.r	NOUN
taxlaw-2802	151	5	.	.	PUNCT
taxlaw-2802	152	1	§	§	PROPN
taxlaw-2802	152	2	10.35(c)(1)(i	10.35(c)(1)(i	NUM
taxlaw-2802	152	3	)	)	PUNCT
taxlaw-2802	152	4	(	(	PUNCT
taxlaw-2802	152	5	2010	2010	NUM
taxlaw-2802	152	6	)	)	PUNCT
taxlaw-2802	152	7	.	.	PUNCT
taxlaw-2802	153	1	relevant	relevant	ADJ
taxlaw-2802	153	2	facts	fact	NOUN
taxlaw-2802	153	3	that	that	PRON
taxlaw-2802	153	4	must	must	AUX
taxlaw-2802	153	5	be	be	AUX
taxlaw-2802	153	6	considered	consider	VERB
taxlaw-2802	153	7	may	may	AUX
taxlaw-2802	153	8	include	include	VERB
taxlaw-2802	153	9	facts	fact	NOUN
taxlaw-2802	153	10	that	that	SCONJ
taxlaw-2802	153	11	“	"	PUNCT
taxlaw-2802	153	12	relate	relate	VERB
taxlaw-2802	153	13	to	to	ADP
taxlaw-2802	153	14	future	future	ADJ
taxlaw-2802	153	15	events	event	NOUN
taxlaw-2802	153	16	if	if	SCONJ
taxlaw-2802	153	17	a	a	DET
taxlaw-2802	153	18	transaction	transaction	NOUN
taxlaw-2802	153	19	is	be	AUX
taxlaw-2802	153	20	prospective	prospective	ADJ
taxlaw-2802	153	21	or	or	CCONJ
taxlaw-2802	153	22	proposed	propose	VERB
taxlaw-2802	153	23	.	.	PUNCT
taxlaw-2802	153	24	”	"	PUNCT
taxlaw-2802	154	1	i	i	PRON
taxlaw-2802	154	2	d.	d.	PROPN
taxlaw-2802	154	3	19	19	NUM
taxlaw-2802	154	4	.	.	PROPN
taxlaw-2802	154	5	31	31	NUM
taxlaw-2802	154	6	c.f.r	c.f.r	NOUN
taxlaw-2802	154	7	.	.	PUNCT
taxlaw-2802	155	1	§	§	PROPN
taxlaw-2802	155	2	10.35(c)(1)(ii	10.35(c)(1)(ii	NUM
taxlaw-2802	155	3	)	)	PUNCT
taxlaw-2802	155	4	(	(	PUNCT
taxlaw-2802	155	5	2010	2010	NUM
taxlaw-2802	155	6	)	)	PUNCT
taxlaw-2802	155	7	.	.	PUNCT
taxlaw-2802	156	1	as	as	SCONJ
taxlaw-2802	156	2	described	describe	VERB
taxlaw-2802	156	3	under	under	ADP
taxlaw-2802	156	4	circular	circular	ADJ
taxlaw-2802	156	5	230	230	NUM
taxlaw-2802	156	6	,	,	PUNCT
taxlaw-2802	156	7	“	"	PUNCT
taxlaw-2802	156	8	[	[	X
taxlaw-2802	156	9	a	a	X
taxlaw-2802	156	10	]	]	X
taxlaw-2802	156	11	factual	factual	ADJ
taxlaw-2802	156	12	assumption	assumption	NOUN
taxlaw-2802	156	13	includes	include	VERB
taxlaw-2802	156	14	reliance	reliance	NOUN
taxlaw-2802	156	15	on	on	ADP
taxlaw-2802	156	16	a	a	DET
taxlaw-2802	156	17	projection	projection	NOUN
taxlaw-2802	156	18	,	,	PUNCT
taxlaw-2802	156	19	financial	financial	ADJ
taxlaw-2802	156	20	forecast	forecast	NOUN
taxlaw-2802	156	21	or	or	CCONJ
taxlaw-2802	156	22	appraisal	appraisal	NOUN
taxlaw-2802	156	23	.	.	PUNCT
taxlaw-2802	156	24	”	"	PUNCT
taxlaw-2802	157	1	i	i	PRON
taxlaw-2802	157	2	d.	d.	PROPN
taxlaw-2802	157	3	therefore	therefore	ADV
taxlaw-2802	157	4	,	,	PUNCT
taxlaw-2802	157	5	circular	circular	ADJ
taxlaw-2802	157	6	230	230	NUM
taxlaw-2802	157	7	provides	provide	VERB
taxlaw-2802	157	8	that	that	SCONJ
taxlaw-2802	157	9	“	"	PUNCT
taxlaw-2802	157	10	[	[	X
taxlaw-2802	157	11	i]t	i]t	NOUN
taxlaw-2802	157	12	is	be	AUX
taxlaw-2802	157	13	unreasonable	unreasonable	ADJ
taxlaw-2802	157	14	for	for	SCONJ
taxlaw-2802	157	15	a	a	DET
taxlaw-2802	157	16	practitioner	practitioner	NOUN
taxlaw-2802	157	17	to	to	PART
taxlaw-2802	157	18	rely	rely	VERB
taxlaw-2802	157	19	on	on	ADP
taxlaw-2802	157	20	a	a	DET
taxlaw-2802	157	21	projection	projection	NOUN
taxlaw-2802	157	22	,	,	PUNCT
taxlaw-2802	157	23	financial	financial	ADJ
taxlaw-2802	157	24	forecast	forecast	NOUN
taxlaw-2802	157	25	or	or	CCONJ
taxlaw-2802	157	26	appraisal	appraisal	NOUN
taxlaw-2802	157	27	if	if	SCONJ
taxlaw-2802	157	28	the	the	DET
taxlaw-2802	157	29	practitioner	practitioner	NOUN
taxlaw-2802	157	30	knows	know	VERB
taxlaw-2802	157	31	or	or	CCONJ
taxlaw-2802	157	32	should	should	AUX
taxlaw-2802	157	33	know	know	VERB
taxlaw-2802	157	34	that	that	SCONJ
taxlaw-2802	157	35	the	the	DET
taxlaw-2802	157	36	projection	projection	NOUN
taxlaw-2802	157	37	,	,	PUNCT
taxlaw-2802	157	38	financial	financial	ADJ
taxlaw-2802	157	39	forecast	forecast	NOUN
taxlaw-2802	157	40	or	or	CCONJ
taxlaw-2802	157	41	appraisal	appraisal	NOUN
taxlaw-2802	157	42	is	be	AUX
taxlaw-2802	157	43	incorrect	incorrect	ADJ
taxlaw-2802	157	44	or	or	CCONJ
taxlaw-2802	157	45	incomplete	incomplete	ADJ
taxlaw-2802	157	46	or	or	CCONJ
taxlaw-2802	157	47	was	be	AUX
taxlaw-2802	157	48	prepared	prepare	VERB
taxlaw-2802	157	49	by	by	ADP
taxlaw-2802	157	50	a	a	DET
taxlaw-2802	157	51	person	person	NOUN
taxlaw-2802	157	52	lacking	lack	VERB
taxlaw-2802	157	53	the	the	DET
taxlaw-2802	157	54	skills	skill	NOUN
taxlaw-2802	157	55	or	or	CCONJ
taxlaw-2802	157	56	qualifications	qualification	NOUN
taxlaw-2802	157	57	necessary	necessary	ADJ
taxlaw-2802	157	58	to	to	PART
taxlaw-2802	157	59	prepare	prepare	VERB
taxlaw-2802	157	60	such	such	ADJ
taxlaw-2802	157	61	projection	projection	NOUN
taxlaw-2802	157	62	,	,	PUNCT
taxlaw-2802	157	63	financial	financial	ADJ
taxlaw-2802	157	64	forecast	forecast	NOUN
taxlaw-2802	157	65	or	or	CCONJ
taxlaw-2802	157	66	appraisal	appraisal	NOUN
taxlaw-2802	157	67	.	.	PUNCT
taxlaw-2802	157	68	”	"	PUNCT
taxlaw-2802	158	1	i	i	PRON
taxlaw-2802	158	2	d.	d.	PROPN
taxlaw-2802	158	3	20	20	NUM
taxlaw-2802	158	4	.	.	PUNCT
taxlaw-2802	158	5	31	31	NUM
taxlaw-2802	158	6	c.f.r	c.f.r	NOUN
taxlaw-2802	158	7	.	.	PUNCT
taxlaw-2802	159	1	§	§	PROPN
taxlaw-2802	159	2	10.35(c)(1)(iii	10.35(c)(1)(iii	NUM
taxlaw-2802	159	3	)	)	PUNCT
taxlaw-2802	159	4	(	(	PUNCT
taxlaw-2802	159	5	2010	2010	NUM
taxlaw-2802	159	6	)	)	PUNCT
taxlaw-2802	159	7	.	.	PUNCT
taxlaw-2802	160	1	21	21	NUM
taxlaw-2802	160	2	.	.	X
taxlaw-2802	160	3	31	31	NUM
taxlaw-2802	160	4	c.f.r	c.f.r	NOUN
taxlaw-2802	160	5	.	.	PUNCT
taxlaw-2802	161	1	§	§	PROPN
taxlaw-2802	161	2	10.35(c)(1)(ii	10.35(c)(1)(ii	NUM
taxlaw-2802	161	3	)	)	PUNCT
taxlaw-2802	161	4	(	(	PUNCT
taxlaw-2802	161	5	2010	2010	NUM
taxlaw-2802	161	6	)	)	PUNCT
taxlaw-2802	161	7	.	.	PUNCT
taxlaw-2802	162	1	22	22	NUM
taxlaw-2802	162	2	.	.	X
taxlaw-2802	162	3	31	31	NUM
taxlaw-2802	162	4	c.f.r	c.f.r	NOUN
taxlaw-2802	162	5	.	.	PUNCT
taxlaw-2802	163	1	§	§	PROPN
taxlaw-2802	163	2	10.35(c)(1)(iii	10.35(c)(1)(iii	NUM
taxlaw-2802	163	3	)	)	PUNCT
taxlaw-2802	163	4	(	(	PUNCT
taxlaw-2802	163	5	2010	2010	NUM
taxlaw-2802	163	6	)	)	PUNCT
taxlaw-2802	163	7	.	.	PUNCT
taxlaw-2802	164	1	23	23	NUM
taxlaw-2802	164	2	.	.	PUNCT
taxlaw-2802	165	1	see	see	VERB
taxlaw-2802	165	2	i	i	PRON
taxlaw-2802	165	3	d.	d.	PROPN
taxlaw-2802	165	4	;	;	PUNCT
taxlaw-2802	165	5	31	31	NUM
taxlaw-2802	165	6	c.f.r	c.f.r	NOUN
taxlaw-2802	165	7	.	.	PUNCT
taxlaw-2802	166	1	§	§	PROPN
taxlaw-2802	166	2	10.35(c)(1)(ii	10.35(c)(1)(ii	NUM
taxlaw-2802	166	3	)	)	PUNCT
taxlaw-2802	166	4	(	(	PUNCT
taxlaw-2802	166	5	2010	2010	NUM
taxlaw-2802	166	6	)	)	PUNCT
taxlaw-2802	166	7	.	.	PUNCT
taxlaw-2802	167	1	2011	2011	NUM
taxlaw-2802	167	2	]	]	PUNCT
taxlaw-2802	167	3	circular	circular	PROPN
taxlaw-2802	167	4	argume	argume	PROPN
taxlaw-2802	167	5	�	�	PROPN
taxlaw-2802	167	6	t	t	PROPN
taxlaw-2802	167	7	157	157	NUM
taxlaw-2802	167	8	once	once	SCONJ
taxlaw-2802	167	9	the	the	DET
taxlaw-2802	167	10	practitioner	practitioner	NOUN
taxlaw-2802	167	11	appropriately	appropriately	ADV
taxlaw-2802	167	12	identifies	identify	VERB
taxlaw-2802	167	13	the	the	DET
taxlaw-2802	167	14	relevant	relevant	ADJ
taxlaw-2802	167	15	facts	fact	NOUN
taxlaw-2802	167	16	,	,	PUNCT
taxlaw-2802	167	17	he	he	PRON
taxlaw-2802	167	18	or	or	CCONJ
taxlaw-2802	167	19	she	she	PRON
taxlaw-2802	167	20	must	must	AUX
taxlaw-2802	167	21	relate	relate	VERB
taxlaw-2802	167	22	the	the	DET
taxlaw-2802	167	23	applicable	applicable	ADJ
taxlaw-2802	167	24	law	law	NOUN
taxlaw-2802	167	25	to	to	ADP
taxlaw-2802	167	26	those	those	DET
taxlaw-2802	167	27	facts.24	facts.24	PROPN
taxlaw-2802	167	28	in	in	ADP
taxlaw-2802	167	29	so	so	ADV
taxlaw-2802	167	30	doing	do	VERB
taxlaw-2802	167	31	,	,	PUNCT
taxlaw-2802	167	32	the	the	DET
taxlaw-2802	167	33	practitioner	practitioner	NOUN
taxlaw-2802	167	34	not	not	PART
taxlaw-2802	167	35	only	only	ADV
taxlaw-2802	167	36	must	must	AUX
taxlaw-2802	167	37	consider	consider	VERB
taxlaw-2802	167	38	all	all	DET
taxlaw-2802	167	39	relevant	relevant	ADJ
taxlaw-2802	167	40	provisions	provision	NOUN
taxlaw-2802	167	41	of	of	ADP
taxlaw-2802	167	42	the	the	DET
taxlaw-2802	167	43	code	code	NOUN
taxlaw-2802	167	44	and	and	CCONJ
taxlaw-2802	167	45	the	the	DET
taxlaw-2802	167	46	treasury	treasury	PROPN
taxlaw-2802	167	47	regulations	regulation	NOUN
taxlaw-2802	167	48	thereunder	thereunder	NOUN
taxlaw-2802	167	49	,	,	PUNCT
taxlaw-2802	167	50	but	but	CCONJ
taxlaw-2802	167	51	must	must	AUX
taxlaw-2802	167	52	also	also	ADV
taxlaw-2802	167	53	take	take	VERB
taxlaw-2802	167	54	into	into	ADP
taxlaw-2802	167	55	account	account	NOUN
taxlaw-2802	167	56	any	any	DET
taxlaw-2802	167	57	“	"	PUNCT
taxlaw-2802	167	58	potentially	potentially	ADV
taxlaw-2802	167	59	applicable	applicable	ADJ
taxlaw-2802	167	60	judicial	judicial	ADJ
taxlaw-2802	167	61	doctrines	doctrine	NOUN
taxlaw-2802	167	62	.	.	PUNCT
taxlaw-2802	168	1	”25	”25	ADJ
taxlaw-2802	168	2	with	with	ADP
taxlaw-2802	168	3	certain	certain	ADJ
taxlaw-2802	168	4	limited	limited	ADJ
taxlaw-2802	168	5	exceptions,26	exceptions,26	NOUN
taxlaw-2802	168	6	the	the	DET
taxlaw-2802	168	7	practitioner	practitioner	NOUN
taxlaw-2802	168	8	“	"	PUNCT
taxlaw-2802	168	9	must	must	AUX
taxlaw-2802	168	10	not	not	PART
taxlaw-2802	168	11	assume	assume	VERB
taxlaw-2802	168	12	the	the	DET
taxlaw-2802	168	13	favorable	favorable	ADJ
taxlaw-2802	168	14	resolution	resolution	NOUN
taxlaw-2802	168	15	of	of	ADP
taxlaw-2802	168	16	any	any	DET
taxlaw-2802	168	17	significant	significant	ADJ
taxlaw-2802	168	18	federal	federal	ADJ
taxlaw-2802	168	19	tax	tax	NOUN
taxlaw-2802	168	20	issue,”27	issue,”27	NOUN
taxlaw-2802	168	21	and	and	CCONJ
taxlaw-2802	168	22	he	he	PRON
taxlaw-2802	168	23	or	or	CCONJ
taxlaw-2802	168	24	she	she	PRON
taxlaw-2802	168	25	may	may	AUX
taxlaw-2802	168	26	not	not	PART
taxlaw-2802	168	27	“	"	PUNCT
taxlaw-2802	168	28	otherwise	otherwise	ADV
taxlaw-2802	168	29	base	base	VERB
taxlaw-2802	168	30	an	an	DET
taxlaw-2802	168	31	opinion	opinion	NOUN
taxlaw-2802	168	32	on	on	ADP
taxlaw-2802	168	33	any	any	DET
taxlaw-2802	168	34	unreasonable	unreasonable	ADJ
taxlaw-2802	168	35	legal	legal	ADJ
taxlaw-2802	168	36	assumptions	assumption	NOUN
taxlaw-2802	168	37	,	,	PUNCT
taxlaw-2802	168	38	representations	representation	NOUN
taxlaw-2802	168	39	,	,	PUNCT
taxlaw-2802	168	40	or	or	CCONJ
taxlaw-2802	168	41	conclusions	conclusion	NOUN
taxlaw-2802	168	42	.	.	PUNCT
taxlaw-2802	169	1	”28	”28	NOUN
taxlaw-2802	169	2	moreover	moreover	ADV
taxlaw-2802	169	3	,	,	PUNCT
taxlaw-2802	169	4	the	the	DET
taxlaw-2802	169	5	practitioner	practitioner	NOUN
taxlaw-2802	169	6	’s	’s	PART
taxlaw-2802	169	7	opinion	opinion	NOUN
taxlaw-2802	169	8	“	"	PUNCT
taxlaw-2802	169	9	must	must	AUX
taxlaw-2802	169	10	not	not	PART
taxlaw-2802	169	11	contain	contain	VERB
taxlaw-2802	169	12	internally	internally	ADV
taxlaw-2802	169	13	inconsistent	inconsistent	ADJ
taxlaw-2802	169	14	legal	legal	ADJ
taxlaw-2802	169	15	analyses	analysis	NOUN
taxlaw-2802	169	16	or	or	CCONJ
taxlaw-2802	169	17	conclusions	conclusion	NOUN
taxlaw-2802	169	18	.	.	PUNCT
taxlaw-2802	170	1	”29	”29	VERB
taxlaw-2802	170	2	unless	unless	SCONJ
taxlaw-2802	170	3	the	the	DET
taxlaw-2802	170	4	opinion	opinion	NOUN
taxlaw-2802	170	5	is	be	AUX
taxlaw-2802	170	6	a	a	DET
taxlaw-2802	170	7	“	"	PUNCT
taxlaw-2802	170	8	limited	limited	ADJ
taxlaw-2802	170	9	scope	scope	NOUN
taxlaw-2802	170	10	opinion	opinion	NOUN
taxlaw-2802	170	11	”	"	PUNCT
taxlaw-2802	170	12	as	as	SCONJ
taxlaw-2802	170	13	defined	define	VERB
taxlaw-2802	170	14	under	under	ADP
taxlaw-2802	170	15	circular	circular	ADJ
taxlaw-2802	170	16	230	230	NUM
taxlaw-2802	170	17	§	§	PROPN
taxlaw-2802	170	18	10.35(c)(3)(v)(a),30	10.35(c)(3)(v)(a),30	NUM
taxlaw-2802	170	19	and	and	CCONJ
taxlaw-2802	170	20	except	except	SCONJ
taxlaw-2802	170	21	to	to	ADP
taxlaw-2802	170	22	the	the	DET
taxlaw-2802	170	23	extent	extent	NOUN
taxlaw-2802	170	24	that	that	SCONJ
taxlaw-2802	170	25	the	the	DET
taxlaw-2802	170	26	practitioner	practitioner	NOUN
taxlaw-2802	170	27	permissibly	permissibly	ADV
taxlaw-2802	170	28	relies	rely	VERB
taxlaw-2802	170	29	on	on	ADP
taxlaw-2802	170	30	the	the	DET
taxlaw-2802	170	31	legal	legal	ADJ
taxlaw-2802	170	32	opinion	opinion	NOUN
taxlaw-2802	170	33	of	of	ADP
taxlaw-2802	170	34	another	another	DET
taxlaw-2802	170	35	practitioner	practitioner	NOUN
taxlaw-2802	170	36	with	with	ADP
taxlaw-2802	170	37	respect	respect	NOUN
taxlaw-2802	170	38	to	to	ADP
taxlaw-2802	170	39	certain	certain	ADJ
taxlaw-2802	170	40	matters,31	matters,31	NOUN
taxlaw-2802	170	41	“	"	PUNCT
taxlaw-2802	170	42	[	[	X
taxlaw-2802	170	43	t]he	t]he	ADJ
taxlaw-2802	170	44	opinion	opinion	NOUN
taxlaw-2802	170	45	must	must	AUX
taxlaw-2802	170	46	consider	consider	VERB
taxlaw-2802	170	47	all	all	DET
taxlaw-2802	170	48	significant	significant	ADJ
taxlaw-2802	170	49	federal	federal	ADJ
taxlaw-2802	170	50	tax	tax	NOUN
taxlaw-2802	170	51	issues,”32	issues,”32	NOUN
taxlaw-2802	170	52	and	and	CCONJ
taxlaw-2802	170	53	it	it	PRON
taxlaw-2802	170	54	“	"	PUNCT
taxlaw-2802	170	55	must	must	AUX
taxlaw-2802	170	56	provide	provide	VERB
taxlaw-2802	170	57	the	the	DET
taxlaw-2802	170	58	practitioner	practitioner	NOUN
taxlaw-2802	170	59	’s	’s	PART
taxlaw-2802	170	60	conclusion	conclusion	NOUN
taxlaw-2802	170	61	as	as	ADP
taxlaw-2802	170	62	to	to	ADP
taxlaw-2802	170	63	the	the	DET
taxlaw-2802	170	64	likelihood	likelihood	NOUN
taxlaw-2802	170	65	that	that	SCONJ
taxlaw-2802	170	66	the	the	DET
taxlaw-2802	170	67	taxpayer	taxpayer	NOUN
taxlaw-2802	170	68	will	will	AUX
taxlaw-2802	170	69	prevail	prevail	VERB
taxlaw-2802	170	70	on	on	ADP
taxlaw-2802	170	71	the	the	DET
taxlaw-2802	170	72	merits	merit	NOUN
taxlaw-2802	170	73	with	with	ADP
taxlaw-2802	170	74	respect	respect	NOUN
taxlaw-2802	170	75	to	to	ADP
taxlaw-2802	170	76	each	each	DET
taxlaw-2802	170	77	significant	significant	ADJ
taxlaw-2802	170	78	federal	federal	ADJ
taxlaw-2802	170	79	tax	tax	NOUN
taxlaw-2802	170	80	issue	issue	NOUN
taxlaw-2802	170	81	”	"	PUNCT
taxlaw-2802	170	82	so	so	ADV
taxlaw-2802	170	83	considered.33	considered.33	NOUN
taxlaw-2802	170	84	in	in	ADP
taxlaw-2802	170	85	the	the	DET
taxlaw-2802	170	86	text	text	NOUN
taxlaw-2802	170	87	of	of	ADP
taxlaw-2802	170	88	the	the	DET
taxlaw-2802	170	89	opinion	opinion	NOUN
taxlaw-2802	170	90	,	,	PUNCT
taxlaw-2802	170	91	the	the	DET
taxlaw-2802	170	92	practitioner	practitioner	NOUN
taxlaw-2802	170	93	must	must	AUX
taxlaw-2802	170	94	describe	describe	VERB
taxlaw-2802	170	95	the	the	DET
taxlaw-2802	170	96	reasons	reason	NOUN
taxlaw-2802	170	97	for	for	ADP
taxlaw-2802	170	98	his	his	PRON
taxlaw-2802	170	99	or	or	CCONJ
taxlaw-2802	170	100	her	her	PRON
taxlaw-2802	170	101	conclusions	conclusion	NOUN
taxlaw-2802	170	102	,	,	PUNCT
taxlaw-2802	170	103	“	"	PUNCT
taxlaw-2802	170	104	including	include	VERB
taxlaw-2802	170	105	the	the	DET
taxlaw-2802	170	106	facts	fact	NOUN
taxlaw-2802	170	107	and	and	CCONJ
taxlaw-2802	170	108	analysis	analysis	NOUN
taxlaw-2802	170	109	supporting	support	VERB
taxlaw-2802	170	110	the	the	DET
taxlaw-2802	170	111	conclusions	conclusion	NOUN
taxlaw-2802	170	112	”	"	PUNCT
taxlaw-2802	170	113	or	or	CCONJ
taxlaw-2802	170	114	,	,	PUNCT
taxlaw-2802	170	115	alternatively	alternatively	ADV
taxlaw-2802	170	116	,	,	PUNCT
taxlaw-2802	170	117	he	he	PRON
taxlaw-2802	170	118	or	or	CCONJ
taxlaw-2802	170	119	she	she	PRON
taxlaw-2802	170	120	must	must	AUX
taxlaw-2802	170	121	“	"	PUNCT
taxlaw-2802	170	122	describe	describe	VERB
taxlaw-2802	170	123	the	the	DET
taxlaw-2802	170	124	reasons	reason	NOUN
taxlaw-2802	170	125	that	that	PRON
taxlaw-2802	170	126	the	the	DET
taxlaw-2802	170	127	practitioner	practitioner	NOUN
taxlaw-2802	170	128	is	be	AUX
taxlaw-2802	170	129	24	24	NUM
taxlaw-2802	170	130	.	.	PUNCT
taxlaw-2802	171	1	see	see	VERB
taxlaw-2802	171	2	31	31	NUM
taxlaw-2802	171	3	c.f.r	c.f.r	NOUN
taxlaw-2802	171	4	.	.	PUNCT
taxlaw-2802	172	1	§	§	PROPN
taxlaw-2802	172	2	10.35(c)(2)(i	10.35(c)(2)(i	NUM
taxlaw-2802	172	3	)	)	PUNCT
taxlaw-2802	172	4	(	(	PUNCT
taxlaw-2802	172	5	2010	2010	NUM
taxlaw-2802	172	6	)	)	PUNCT
taxlaw-2802	172	7	.	.	PUNCT
taxlaw-2802	173	1	25	25	NUM
taxlaw-2802	173	2	.	.	PUNCT
taxlaw-2802	174	1	i	i	PRON
taxlaw-2802	174	2	d.	d.	PROPN
taxlaw-2802	174	3	26	26	NUM
taxlaw-2802	174	4	.	.	PUNCT
taxlaw-2802	175	1	in	in	ADP
taxlaw-2802	175	2	certain	certain	ADJ
taxlaw-2802	175	3	circumstances	circumstance	NOUN
taxlaw-2802	175	4	,	,	PUNCT
taxlaw-2802	175	5	a	a	DET
taxlaw-2802	175	6	practitioner	practitioner	NOUN
taxlaw-2802	175	7	is	be	AUX
taxlaw-2802	175	8	permitted	permit	VERB
taxlaw-2802	175	9	to	to	PART
taxlaw-2802	175	10	deliver	deliver	VERB
taxlaw-2802	175	11	opinions	opinion	NOUN
taxlaw-2802	175	12	that	that	PRON
taxlaw-2802	175	13	are	be	AUX
taxlaw-2802	175	14	limited	limit	VERB
taxlaw-2802	175	15	to	to	ADP
taxlaw-2802	175	16	the	the	DET
taxlaw-2802	175	17	consideration	consideration	NOUN
taxlaw-2802	175	18	of	of	ADP
taxlaw-2802	175	19	fewer	few	ADJ
taxlaw-2802	175	20	than	than	ADP
taxlaw-2802	175	21	all	all	DET
taxlaw-2802	175	22	significant	significant	ADJ
taxlaw-2802	175	23	federal	federal	ADJ
taxlaw-2802	175	24	tax	tax	NOUN
taxlaw-2802	175	25	issues	issue	NOUN
taxlaw-2802	175	26	,	,	PUNCT
taxlaw-2802	175	27	and	and	CCONJ
taxlaw-2802	175	28	practitioners	practitioner	NOUN
taxlaw-2802	175	29	may	may	AUX
taxlaw-2802	175	30	also	also	ADV
taxlaw-2802	175	31	(	(	PUNCT
taxlaw-2802	175	32	within	within	ADP
taxlaw-2802	175	33	certain	certain	ADJ
taxlaw-2802	175	34	limits	limit	NOUN
taxlaw-2802	175	35	)	)	PUNCT
taxlaw-2802	175	36	rely	rely	VERB
taxlaw-2802	175	37	on	on	ADP
taxlaw-2802	175	38	the	the	DET
taxlaw-2802	175	39	legal	legal	ADJ
taxlaw-2802	175	40	opinions	opinion	NOUN
taxlaw-2802	175	41	of	of	ADP
taxlaw-2802	175	42	others	other	NOUN
taxlaw-2802	175	43	with	with	ADP
taxlaw-2802	175	44	respect	respect	NOUN
taxlaw-2802	175	45	to	to	ADP
taxlaw-2802	175	46	some	some	DET
taxlaw-2802	175	47	significant	significant	ADJ
taxlaw-2802	175	48	federal	federal	ADJ
taxlaw-2802	175	49	tax	tax	NOUN
taxlaw-2802	175	50	issues	issue	NOUN
taxlaw-2802	175	51	.	.	PUNCT
taxlaw-2802	176	1	for	for	ADP
taxlaw-2802	176	2	further	further	ADJ
taxlaw-2802	176	3	discussion	discussion	NOUN
taxlaw-2802	176	4	of	of	ADP
taxlaw-2802	176	5	limited	limited	ADJ
taxlaw-2802	176	6	scope	scope	NOUN
taxlaw-2802	176	7	opinions	opinion	NOUN
taxlaw-2802	176	8	and	and	CCONJ
taxlaw-2802	176	9	permitted	permit	VERB
taxlaw-2802	176	10	reliance	reliance	NOUN
taxlaw-2802	176	11	on	on	ADP
taxlaw-2802	176	12	opinions	opinion	NOUN
taxlaw-2802	176	13	of	of	ADP
taxlaw-2802	176	14	others	other	NOUN
taxlaw-2802	176	15	,	,	PUNCT
taxlaw-2802	176	16	see	see	VERB
taxlaw-2802	176	17	infra	infra	NOUN
taxlaw-2802	176	18	notes	note	VERB
taxlaw-2802	176	19	30	30	NUM
taxlaw-2802	176	20	-	-	SYM
taxlaw-2802	176	21	31	31	NUM
taxlaw-2802	176	22	.	.	PUNCT
taxlaw-2802	177	1	27	27	NUM
taxlaw-2802	177	2	.	.	X
taxlaw-2802	178	1	31	31	NUM
taxlaw-2802	178	2	c.f.r	c.f.r	NOUN
taxlaw-2802	178	3	.	.	PUNCT
taxlaw-2802	179	1	§	§	PROPN
taxlaw-2802	179	2	10.35(c)(2)(ii	10.35(c)(2)(ii	NUM
taxlaw-2802	179	3	)	)	PUNCT
taxlaw-2802	179	4	(	(	PUNCT
taxlaw-2802	179	5	2010	2010	NUM
taxlaw-2802	179	6	)	)	PUNCT
taxlaw-2802	179	7	.	.	PUNCT
taxlaw-2802	180	1	28	28	NUM
taxlaw-2802	180	2	.	.	PUNCT
taxlaw-2802	181	1	i	i	PRON
taxlaw-2802	181	2	d.	d.	PROPN
taxlaw-2802	181	3	29	29	NUM
taxlaw-2802	181	4	.	.	PUNCT
taxlaw-2802	181	5	31	31	NUM
taxlaw-2802	181	6	c.f.r	c.f.r	NOUN
taxlaw-2802	181	7	.	.	PUNCT
taxlaw-2802	182	1	§	§	PROPN
taxlaw-2802	182	2	10.35(c)(2)(iii	10.35(c)(2)(iii	NUM
taxlaw-2802	182	3	)	)	PUNCT
taxlaw-2802	182	4	(	(	PUNCT
taxlaw-2802	182	5	2010	2010	NUM
taxlaw-2802	182	6	)	)	PUNCT
taxlaw-2802	182	7	.	.	PUNCT
taxlaw-2802	183	1	30	30	NUM
taxlaw-2802	183	2	.	.	X
taxlaw-2802	184	1	circular	circular	ADJ
taxlaw-2802	184	2	230	230	NUM
taxlaw-2802	184	3	permits	permit	VERB
taxlaw-2802	184	4	a	a	DET
taxlaw-2802	184	5	practitioner	practitioner	NOUN
taxlaw-2802	184	6	to	to	PART
taxlaw-2802	184	7	provide	provide	VERB
taxlaw-2802	184	8	written	write	VERB
taxlaw-2802	184	9	advice	advice	NOUN
taxlaw-2802	184	10	on	on	ADP
taxlaw-2802	184	11	a	a	DET
taxlaw-2802	184	12	transaction	transaction	NOUN
taxlaw-2802	184	13	that	that	PRON
taxlaw-2802	184	14	covers	cover	VERB
taxlaw-2802	184	15	fewer	few	ADJ
taxlaw-2802	184	16	than	than	ADP
taxlaw-2802	184	17	all	all	DET
taxlaw-2802	184	18	significant	significant	ADJ
taxlaw-2802	184	19	tax	tax	NOUN
taxlaw-2802	184	20	issues	issue	NOUN
taxlaw-2802	184	21	related	relate	VERB
taxlaw-2802	184	22	to	to	ADP
taxlaw-2802	184	23	the	the	DET
taxlaw-2802	184	24	transaction	transaction	NOUN
taxlaw-2802	184	25	(	(	PUNCT
taxlaw-2802	184	26	a	a	DET
taxlaw-2802	184	27	“	"	PUNCT
taxlaw-2802	184	28	limited	limited	ADJ
taxlaw-2802	184	29	scope	scope	NOUN
taxlaw-2802	184	30	opinion	opinion	NOUN
taxlaw-2802	184	31	”	"	PUNCT
taxlaw-2802	184	32	)	)	PUNCT
taxlaw-2802	184	33	if	if	SCONJ
taxlaw-2802	184	34	(	(	PUNCT
taxlaw-2802	184	35	1	1	X
taxlaw-2802	184	36	)	)	PUNCT
taxlaw-2802	184	37	the	the	DET
taxlaw-2802	184	38	taxpayer	taxpayer	NOUN
taxlaw-2802	184	39	and	and	CCONJ
taxlaw-2802	184	40	the	the	DET
taxlaw-2802	184	41	petitioner	petitioner	NOUN
taxlaw-2802	184	42	agree	agree	VERB
taxlaw-2802	184	43	as	as	ADP
taxlaw-2802	184	44	to	to	ADP
taxlaw-2802	184	45	the	the	DET
taxlaw-2802	184	46	scope	scope	NOUN
taxlaw-2802	184	47	of	of	ADP
taxlaw-2802	184	48	the	the	DET
taxlaw-2802	184	49	opinion	opinion	NOUN
taxlaw-2802	184	50	and	and	CCONJ
taxlaw-2802	184	51	(	(	PUNCT
taxlaw-2802	184	52	2	2	X
taxlaw-2802	184	53	)	)	PUNCT
taxlaw-2802	184	54	they	they	PRON
taxlaw-2802	184	55	agree	agree	VERB
taxlaw-2802	184	56	that	that	SCONJ
taxlaw-2802	184	57	the	the	DET
taxlaw-2802	184	58	taxpayer	taxpayer	NOUN
taxlaw-2802	184	59	may	may	AUX
taxlaw-2802	184	60	rely	rely	VERB
taxlaw-2802	184	61	on	on	ADP
taxlaw-2802	184	62	the	the	DET
taxlaw-2802	184	63	opinion	opinion	NOUN
taxlaw-2802	184	64	for	for	ADP
taxlaw-2802	184	65	purposes	purpose	NOUN
taxlaw-2802	184	66	of	of	ADP
taxlaw-2802	184	67	defending	defend	VERB
taxlaw-2802	184	68	against	against	ADP
taxlaw-2802	184	69	the	the	DET
taxlaw-2802	184	70	assessment	assessment	NOUN
taxlaw-2802	184	71	of	of	ADP
taxlaw-2802	184	72	penalties	penalty	NOUN
taxlaw-2802	184	73	imposed	impose	VERB
taxlaw-2802	184	74	by	by	ADP
taxlaw-2802	184	75	the	the	DET
taxlaw-2802	184	76	code	code	NOUN
taxlaw-2802	184	77	only	only	ADV
taxlaw-2802	184	78	with	with	ADP
taxlaw-2802	184	79	regard	regard	NOUN
taxlaw-2802	184	80	to	to	ADP
taxlaw-2802	184	81	the	the	DET
taxlaw-2802	184	82	tax	tax	NOUN
taxlaw-2802	184	83	issues	issue	NOUN
taxlaw-2802	184	84	actually	actually	ADV
taxlaw-2802	184	85	addressed	address	VERB
taxlaw-2802	184	86	in	in	ADP
taxlaw-2802	184	87	the	the	DET
taxlaw-2802	184	88	opinion	opinion	NOUN
taxlaw-2802	184	89	.	.	PUNCT
taxlaw-2802	185	1	see	see	VERB
taxlaw-2802	185	2	31	31	NUM
taxlaw-2802	185	3	c.f.r	c.f.r	NOUN
taxlaw-2802	185	4	.	.	PUNCT
taxlaw-2802	186	1	§	§	PROPN
taxlaw-2802	186	2	10.35(c)(3)(v)(a)(1	10.35(c)(3)(v)(a)(1	NUM
taxlaw-2802	186	3	)	)	PUNCT
taxlaw-2802	186	4	(	(	PUNCT
taxlaw-2802	186	5	2010	2010	NUM
taxlaw-2802	186	6	)	)	PUNCT
taxlaw-2802	186	7	.	.	PUNCT
taxlaw-2802	187	1	a	a	DET
taxlaw-2802	187	2	limited	limited	ADJ
taxlaw-2802	187	3	scope	scope	NOUN
taxlaw-2802	187	4	opinion	opinion	NOUN
taxlaw-2802	187	5	is	be	AUX
taxlaw-2802	187	6	not	not	PART
taxlaw-2802	187	7	permissible	permissible	ADJ
taxlaw-2802	187	8	,	,	PUNCT
taxlaw-2802	187	9	however	however	ADV
taxlaw-2802	187	10	,	,	PUNCT
taxlaw-2802	187	11	if	if	SCONJ
taxlaw-2802	187	12	the	the	DET
taxlaw-2802	187	13	transaction	transaction	NOUN
taxlaw-2802	187	14	to	to	PART
taxlaw-2802	187	15	which	which	PRON
taxlaw-2802	187	16	the	the	DET
taxlaw-2802	187	17	opinion	opinion	NOUN
taxlaw-2802	187	18	relates	relate	VERB
taxlaw-2802	187	19	is	be	AUX
taxlaw-2802	187	20	a	a	DET
taxlaw-2802	187	21	listed	list	VERB
taxlaw-2802	187	22	transaction	transaction	NOUN
taxlaw-2802	187	23	or	or	CCONJ
taxlaw-2802	187	24	a	a	DET
taxlaw-2802	187	25	principal	principal	ADJ
taxlaw-2802	187	26	purpose	purpose	NOUN
taxlaw-2802	187	27	transaction	transaction	NOUN
taxlaw-2802	187	28	or	or	CCONJ
taxlaw-2802	187	29	if	if	SCONJ
taxlaw-2802	187	30	the	the	DET
taxlaw-2802	187	31	opinion	opinion	NOUN
taxlaw-2802	187	32	is	be	AUX
taxlaw-2802	187	33	otherwise	otherwise	ADV
taxlaw-2802	187	34	a	a	DET
taxlaw-2802	187	35	“	"	PUNCT
taxlaw-2802	187	36	marketed	market	VERB
taxlaw-2802	187	37	opinion	opinion	NOUN
taxlaw-2802	187	38	.	.	PUNCT
taxlaw-2802	187	39	”	"	PUNCT
taxlaw-2802	188	1	see	see	VERB
taxlaw-2802	188	2	31	31	NUM
taxlaw-2802	188	3	c.f.r	c.f.r	NOUN
taxlaw-2802	188	4	.	.	PUNCT
taxlaw-2802	189	1	§	§	PROPN
taxlaw-2802	189	2	10.35(c)(3)(v)(a)(2	10.35(c)(3)(v)(a)(2	NUM
taxlaw-2802	189	3	)	)	PUNCT
taxlaw-2802	189	4	(	(	PUNCT
taxlaw-2802	189	5	2010	2010	NUM
taxlaw-2802	189	6	)	)	PUNCT
taxlaw-2802	189	7	.	.	PUNCT
taxlaw-2802	190	1	any	any	DET
taxlaw-2802	190	2	limited	limited	ADJ
taxlaw-2802	190	3	scope	scope	NOUN
taxlaw-2802	190	4	opinion	opinion	NOUN
taxlaw-2802	190	5	must	must	AUX
taxlaw-2802	190	6	contain	contain	VERB
taxlaw-2802	190	7	a	a	DET
taxlaw-2802	190	8	legend	legend	NOUN
taxlaw-2802	190	9	stating	state	VERB
taxlaw-2802	190	10	that	that	SCONJ
taxlaw-2802	190	11	,	,	PUNCT
taxlaw-2802	190	12	“	"	PUNCT
taxlaw-2802	190	13	[	[	X
taxlaw-2802	190	14	w]ith	w]ith	ADP
taxlaw-2802	190	15	respect	respect	NOUN
taxlaw-2802	190	16	to	to	ADP
taxlaw-2802	190	17	any	any	DET
taxlaw-2802	190	18	significant	significant	ADJ
taxlaw-2802	190	19	federal	federal	ADJ
taxlaw-2802	190	20	tax	tax	NOUN
taxlaw-2802	190	21	issues	issue	NOUN
taxlaw-2802	190	22	outside	outside	ADP
taxlaw-2802	190	23	the	the	DET
taxlaw-2802	190	24	limited	limited	ADJ
taxlaw-2802	190	25	scope	scope	NOUN
taxlaw-2802	190	26	of	of	ADP
taxlaw-2802	190	27	the	the	DET
taxlaw-2802	190	28	opinion	opinion	NOUN
taxlaw-2802	190	29	,	,	PUNCT
taxlaw-2802	190	30	the	the	DET
taxlaw-2802	190	31	opinion	opinion	NOUN
taxlaw-2802	190	32	was	be	AUX
taxlaw-2802	190	33	not	not	PART
taxlaw-2802	190	34	written	write	VERB
taxlaw-2802	190	35	,	,	PUNCT
taxlaw-2802	190	36	and	and	CCONJ
taxlaw-2802	190	37	can	can	AUX
taxlaw-2802	190	38	not	not	PART
taxlaw-2802	190	39	be	be	AUX
taxlaw-2802	190	40	used	use	VERB
taxlaw-2802	190	41	by	by	ADP
taxlaw-2802	190	42	the	the	DET
taxlaw-2802	190	43	taxpayer	taxpayer	NOUN
taxlaw-2802	190	44	,	,	PUNCT
taxlaw-2802	190	45	for	for	ADP
taxlaw-2802	190	46	the	the	DET
taxlaw-2802	190	47	purpose	purpose	NOUN
taxlaw-2802	190	48	of	of	ADP
taxlaw-2802	190	49	avoiding	avoid	VERB
taxlaw-2802	190	50	penalties	penalty	NOUN
taxlaw-2802	190	51	that	that	PRON
taxlaw-2802	190	52	may	may	AUX
taxlaw-2802	190	53	be	be	AUX
taxlaw-2802	190	54	imposed	impose	VERB
taxlaw-2802	190	55	on	on	ADP
taxlaw-2802	190	56	the	the	DET
taxlaw-2802	190	57	taxpayer	taxpayer	NOUN
taxlaw-2802	190	58	.	.	PUNCT
taxlaw-2802	190	59	”	"	PUNCT
taxlaw-2802	191	1	31	31	NUM
taxlaw-2802	191	2	c.f.r	c.f.r	NOUN
taxlaw-2802	191	3	.	.	PUNCT
taxlaw-2802	192	1	§	§	PROPN
taxlaw-2802	192	2	10.35(e)(3)(iii	10.35(e)(3)(iii	NUM
taxlaw-2802	192	3	)	)	PUNCT
taxlaw-2802	192	4	(	(	PUNCT
taxlaw-2802	192	5	2010	2010	NUM
taxlaw-2802	192	6	)	)	PUNCT
taxlaw-2802	192	7	.	.	PUNCT
taxlaw-2802	193	1	31	31	NUM
taxlaw-2802	193	2	.	.	PUNCT
taxlaw-2802	194	1	in	in	ADP
taxlaw-2802	194	2	rendering	render	VERB
taxlaw-2802	194	3	his	his	PRON
taxlaw-2802	194	4	or	or	CCONJ
taxlaw-2802	194	5	her	her	PRON
taxlaw-2802	194	6	covered	covered	ADJ
taxlaw-2802	194	7	opinion	opinion	NOUN
taxlaw-2802	194	8	,	,	PUNCT
taxlaw-2802	194	9	a	a	DET
taxlaw-2802	194	10	“	"	PUNCT
taxlaw-2802	194	11	practitioner	practitioner	NOUN
taxlaw-2802	194	12	may	may	AUX
taxlaw-2802	194	13	rely	rely	VERB
taxlaw-2802	194	14	on	on	ADP
taxlaw-2802	194	15	the	the	DET
taxlaw-2802	194	16	opinion	opinion	NOUN
taxlaw-2802	194	17	of	of	ADP
taxlaw-2802	194	18	another	another	DET
taxlaw-2802	194	19	practitioner	practitioner	NOUN
taxlaw-2802	194	20	with	with	ADP
taxlaw-2802	194	21	respect	respect	NOUN
taxlaw-2802	194	22	to	to	ADP
taxlaw-2802	194	23	one	one	NUM
taxlaw-2802	194	24	or	or	CCONJ
taxlaw-2802	194	25	more	more	ADV
taxlaw-2802	194	26	significant	significant	ADJ
taxlaw-2802	194	27	federal	federal	ADJ
taxlaw-2802	194	28	tax	tax	NOUN
taxlaw-2802	194	29	issues	issue	NOUN
taxlaw-2802	194	30	”	"	PUNCT
taxlaw-2802	194	31	as	as	ADV
taxlaw-2802	194	32	long	long	ADV
taxlaw-2802	194	33	as	as	SCONJ
taxlaw-2802	194	34	he	he	PRON
taxlaw-2802	194	35	or	or	CCONJ
taxlaw-2802	194	36	she	she	PRON
taxlaw-2802	194	37	“	"	PUNCT
taxlaw-2802	194	38	identif[ies	identif[ie	NOUN
taxlaw-2802	194	39	]	]	PUNCT
taxlaw-2802	194	40	the	the	DET
taxlaw-2802	194	41	other	other	ADJ
taxlaw-2802	194	42	opinion	opinion	NOUN
taxlaw-2802	194	43	and	and	CCONJ
taxlaw-2802	194	44	.	.	PUNCT
taxlaw-2802	194	45	.	.	PUNCT
taxlaw-2802	194	46	.	.	PUNCT
taxlaw-2802	195	1	the	the	DET
taxlaw-2802	195	2	conclusions	conclusion	NOUN
taxlaw-2802	195	3	reached	reach	VERB
taxlaw-2802	195	4	”	"	PUNCT
taxlaw-2802	195	5	therein	therein	ADV
taxlaw-2802	195	6	,	,	PUNCT
taxlaw-2802	195	7	unless	unless	SCONJ
taxlaw-2802	195	8	“	"	PUNCT
taxlaw-2802	195	9	the	the	DET
taxlaw-2802	195	10	practitioner	practitioner	NOUN
taxlaw-2802	195	11	knows	know	VERB
taxlaw-2802	195	12	or	or	CCONJ
taxlaw-2802	195	13	should	should	AUX
taxlaw-2802	195	14	know	know	VERB
taxlaw-2802	195	15	that	that	SCONJ
taxlaw-2802	195	16	the	the	DET
taxlaw-2802	195	17	opinion	opinion	NOUN
taxlaw-2802	195	18	of	of	ADP
taxlaw-2802	195	19	the	the	DET
taxlaw-2802	195	20	other	other	ADJ
taxlaw-2802	195	21	practitioner	practitioner	NOUN
taxlaw-2802	195	22	should	should	AUX
taxlaw-2802	195	23	not	not	PART
taxlaw-2802	195	24	be	be	AUX
taxlaw-2802	195	25	relied	rely	VERB
taxlaw-2802	195	26	on	on	ADP
taxlaw-2802	195	27	.	.	PUNCT
taxlaw-2802	195	28	”	"	PUNCT
taxlaw-2802	196	1	31	31	NUM
taxlaw-2802	196	2	c.f.r	c.f.r	NOUN
taxlaw-2802	196	3	.	.	PUNCT
taxlaw-2802	197	1	§	§	PROPN
taxlaw-2802	197	2	10.35(d)(1	10.35(d)(1	NUM
taxlaw-2802	197	3	)	)	PUNCT
taxlaw-2802	197	4	(	(	PUNCT
taxlaw-2802	197	5	2010	2010	NUM
taxlaw-2802	197	6	)	)	PUNCT
taxlaw-2802	197	7	.	.	PUNCT
taxlaw-2802	198	1	32	32	NUM
taxlaw-2802	198	2	.	.	X
taxlaw-2802	198	3	31	31	NUM
taxlaw-2802	198	4	c.f.r	c.f.r	NOUN
taxlaw-2802	198	5	.	.	PUNCT
taxlaw-2802	199	1	§	§	PROPN
taxlaw-2802	199	2	10.35(c)(3)(i	10.35(c)(3)(i	NUM
taxlaw-2802	199	3	)	)	PUNCT
taxlaw-2802	199	4	(	(	PUNCT
taxlaw-2802	199	5	2010	2010	NUM
taxlaw-2802	199	6	)	)	PUNCT
taxlaw-2802	199	7	.	.	PUNCT
taxlaw-2802	200	1	for	for	ADP
taxlaw-2802	200	2	a	a	DET
taxlaw-2802	200	3	description	description	NOUN
taxlaw-2802	200	4	of	of	ADP
taxlaw-2802	200	5	what	what	PRON
taxlaw-2802	200	6	constitutes	constitute	VERB
taxlaw-2802	200	7	a	a	DET
taxlaw-2802	200	8	“	"	PUNCT
taxlaw-2802	200	9	significant	significant	ADJ
taxlaw-2802	200	10	federal	federal	ADJ
taxlaw-2802	200	11	tax	tax	NOUN
taxlaw-2802	200	12	issue	issue	NOUN
taxlaw-2802	200	13	”	"	PUNCT
taxlaw-2802	200	14	under	under	ADP
taxlaw-2802	200	15	circular	circular	ADJ
taxlaw-2802	200	16	230	230	NUM
taxlaw-2802	200	17	,	,	PUNCT
taxlaw-2802	200	18	see	see	VERB
taxlaw-2802	200	19	supra	supra	PROPN
taxlaw-2802	200	20	note	note	PROPN
taxlaw-2802	200	21	8	8	NUM
taxlaw-2802	200	22	.	.	NOUN
taxlaw-2802	200	23	33	33	NUM
taxlaw-2802	200	24	.	.	NOUN
taxlaw-2802	200	25	31	31	NUM
taxlaw-2802	200	26	c.f.r	c.f.r	NOUN
taxlaw-2802	200	27	.	.	PUNCT
taxlaw-2802	201	1	§	§	PROPN
taxlaw-2802	201	2	10.35(c)(3)(ii	10.35(c)(3)(ii	PROPN
taxlaw-2802	201	3	)	)	PUNCT
taxlaw-2802	201	4	(	(	PUNCT
taxlaw-2802	201	5	2010	2010	NUM
taxlaw-2802	201	6	)	)	PUNCT
taxlaw-2802	201	7	.	.	PUNCT
taxlaw-2802	202	1	columbia	columbia	PROPN
taxlaw-2802	202	2	jour	jour	PROPN
taxlaw-2802	202	3	�	�	PROPN
taxlaw-2802	202	4	al	al	PROPN
taxlaw-2802	202	5	of	of	ADP
taxlaw-2802	202	6	tax	tax	NOUN
taxlaw-2802	202	7	law	law	NOUN
taxlaw-2802	202	8	[	[	X
taxlaw-2802	202	9	vol	vol	NOUN
taxlaw-2802	202	10	2:150	2:150	NUM
taxlaw-2802	202	11	158	158	NUM
taxlaw-2802	202	12	unable	unable	ADJ
taxlaw-2802	202	13	to	to	PART
taxlaw-2802	202	14	reach	reach	VERB
taxlaw-2802	202	15	a	a	DET
taxlaw-2802	202	16	conclusion	conclusion	NOUN
taxlaw-2802	202	17	as	as	ADP
taxlaw-2802	202	18	to	to	ADP
taxlaw-2802	202	19	one	one	NUM
taxlaw-2802	202	20	or	or	CCONJ
taxlaw-2802	202	21	more	more	ADJ
taxlaw-2802	202	22	issues	issue	NOUN
taxlaw-2802	202	23	.	.	PUNCT
taxlaw-2802	203	1	”34	”34	ADP
taxlaw-2802	203	2	if	if	SCONJ
taxlaw-2802	203	3	an	an	DET
taxlaw-2802	203	4	opinion	opinion	NOUN
taxlaw-2802	203	5	fails	fail	VERB
taxlaw-2802	203	6	to	to	PART
taxlaw-2802	203	7	reach	reach	VERB
taxlaw-2802	203	8	a	a	DET
taxlaw-2802	203	9	conclusion	conclusion	NOUN
taxlaw-2802	203	10	at	at	ADP
taxlaw-2802	203	11	a	a	DET
taxlaw-2802	203	12	confidence	confidence	NOUN
taxlaw-2802	203	13	level	level	NOUN
taxlaw-2802	203	14	of	of	ADP
taxlaw-2802	203	15	at	at	ADV
taxlaw-2802	203	16	least	least	ADJ
taxlaw-2802	203	17	more	more	ADV
taxlaw-2802	203	18	-	-	PUNCT
taxlaw-2802	203	19	likely	likely	ADJ
taxlaw-2802	203	20	-	-	PUNCT
taxlaw-2802	203	21	than	than	ADP
taxlaw-2802	203	22	-	-	PUNCT
taxlaw-2802	203	23	not	not	PART
taxlaw-2802	203	24	that	that	SCONJ
taxlaw-2802	203	25	the	the	DET
taxlaw-2802	203	26	taxpayer	taxpayer	NOUN
taxlaw-2802	203	27	will	will	AUX
taxlaw-2802	203	28	prevail	prevail	VERB
taxlaw-2802	203	29	on	on	ADP
taxlaw-2802	203	30	the	the	DET
taxlaw-2802	203	31	merits	merit	NOUN
taxlaw-2802	203	32	with	with	ADP
taxlaw-2802	203	33	respect	respect	NOUN
taxlaw-2802	203	34	to	to	ADP
taxlaw-2802	203	35	one	one	NUM
taxlaw-2802	203	36	or	or	CCONJ
taxlaw-2802	203	37	more	more	ADV
taxlaw-2802	203	38	significant	significant	ADJ
taxlaw-2802	203	39	federal	federal	ADJ
taxlaw-2802	203	40	tax	tax	NOUN
taxlaw-2802	203	41	issues	issue	NOUN
taxlaw-2802	203	42	,	,	PUNCT
taxlaw-2802	203	43	the	the	DET
taxlaw-2802	203	44	opinion	opinion	NOUN
taxlaw-2802	203	45	must	must	AUX
taxlaw-2802	203	46	highlight	highlight	VERB
taxlaw-2802	203	47	that	that	DET
taxlaw-2802	203	48	fact	fact	NOUN
taxlaw-2802	203	49	and	and	CCONJ
taxlaw-2802	203	50	must	must	AUX
taxlaw-2802	203	51	prominently	prominently	ADV
taxlaw-2802	203	52	state	state	VERB
taxlaw-2802	203	53	that	that	SCONJ
taxlaw-2802	203	54	the	the	DET
taxlaw-2802	203	55	taxpayer	taxpayer	NOUN
taxlaw-2802	203	56	can	can	AUX
taxlaw-2802	203	57	not	not	PART
taxlaw-2802	203	58	use	use	VERB
taxlaw-2802	203	59	the	the	DET
taxlaw-2802	203	60	opinion	opinion	NOUN
taxlaw-2802	203	61	to	to	PART
taxlaw-2802	203	62	avoid	avoid	VERB
taxlaw-2802	203	63	the	the	DET
taxlaw-2802	203	64	imposition	imposition	NOUN
taxlaw-2802	203	65	of	of	ADP
taxlaw-2802	203	66	penalties	penalty	NOUN
taxlaw-2802	203	67	arising	arise	VERB
taxlaw-2802	203	68	from	from	ADP
taxlaw-2802	203	69	those	those	DET
taxlaw-2802	203	70	issues.35	issues.35	NOUN
taxlaw-2802	203	71	when	when	SCONJ
taxlaw-2802	203	72	evaluating	evaluate	VERB
taxlaw-2802	203	73	a	a	DET
taxlaw-2802	203	74	taxpayer	taxpayer	NOUN
taxlaw-2802	203	75	’s	’s	PART
taxlaw-2802	203	76	chance	chance	NOUN
taxlaw-2802	203	77	of	of	ADP
taxlaw-2802	203	78	success	success	NOUN
taxlaw-2802	203	79	on	on	ADP
taxlaw-2802	203	80	the	the	DET
taxlaw-2802	203	81	merits	merit	NOUN
taxlaw-2802	203	82	as	as	ADP
taxlaw-2802	203	83	to	to	ADP
taxlaw-2802	203	84	any	any	DET
taxlaw-2802	203	85	significant	significant	ADJ
taxlaw-2802	203	86	federal	federal	ADJ
taxlaw-2802	203	87	tax	tax	NOUN
taxlaw-2802	203	88	issue	issue	NOUN
taxlaw-2802	203	89	addressed	address	VERB
taxlaw-2802	203	90	in	in	ADP
taxlaw-2802	203	91	the	the	DET
taxlaw-2802	203	92	opinion	opinion	NOUN
taxlaw-2802	203	93	,	,	PUNCT
taxlaw-2802	203	94	the	the	DET
taxlaw-2802	203	95	practitioner	practitioner	NOUN
taxlaw-2802	203	96	is	be	AUX
taxlaw-2802	203	97	specifically	specifically	ADV
taxlaw-2802	203	98	prohibited	prohibit	VERB
taxlaw-2802	203	99	from	from	ADP
taxlaw-2802	203	100	considering	consider	VERB
taxlaw-2802	203	101	“	"	PUNCT
taxlaw-2802	203	102	the	the	DET
taxlaw-2802	203	103	possibility	possibility	NOUN
taxlaw-2802	203	104	that	that	SCONJ
taxlaw-2802	203	105	a	a	DET
taxlaw-2802	203	106	tax	tax	NOUN
taxlaw-2802	203	107	return	return	NOUN
taxlaw-2802	203	108	will	will	AUX
taxlaw-2802	203	109	not	not	PART
taxlaw-2802	203	110	be	be	AUX
taxlaw-2802	203	111	audited	audit	VERB
taxlaw-2802	203	112	,	,	PUNCT
taxlaw-2802	203	113	that	that	SCONJ
taxlaw-2802	203	114	an	an	DET
taxlaw-2802	203	115	issue	issue	NOUN
taxlaw-2802	203	116	will	will	AUX
taxlaw-2802	203	117	not	not	PART
taxlaw-2802	203	118	be	be	AUX
taxlaw-2802	203	119	raised	raise	VERB
taxlaw-2802	203	120	on	on	ADP
taxlaw-2802	203	121	audit	audit	NOUN
taxlaw-2802	203	122	,	,	PUNCT
taxlaw-2802	203	123	or	or	CCONJ
taxlaw-2802	203	124	that	that	SCONJ
taxlaw-2802	203	125	an	an	DET
taxlaw-2802	203	126	issue	issue	NOUN
taxlaw-2802	203	127	will	will	AUX
taxlaw-2802	203	128	be	be	AUX
taxlaw-2802	203	129	resolved	resolve	VERB
taxlaw-2802	203	130	through	through	ADP
taxlaw-2802	203	131	settlement	settlement	NOUN
taxlaw-2802	203	132	if	if	SCONJ
taxlaw-2802	203	133	raised	raise	VERB
taxlaw-2802	203	134	.	.	PUNCT
taxlaw-2802	204	1	”36	”36	VERB
taxlaw-2802	204	2	a	a	DET
taxlaw-2802	204	3	practitioner	practitioner	NOUN
taxlaw-2802	204	4	may	may	AUX
taxlaw-2802	204	5	not	not	PART
taxlaw-2802	204	6	provide	provide	VERB
taxlaw-2802	204	7	a	a	DET
taxlaw-2802	204	8	“	"	PUNCT
taxlaw-2802	204	9	marketed	marketed	ADJ
taxlaw-2802	204	10	opinion	opinion	NOUN
taxlaw-2802	204	11	”	"	PUNCT
taxlaw-2802	204	12	at	at	ADV
taxlaw-2802	204	13	all	all	ADV
taxlaw-2802	204	14	unless	unless	SCONJ
taxlaw-2802	204	15	he	he	PRON
taxlaw-2802	204	16	or	or	CCONJ
taxlaw-2802	204	17	she	she	PRON
taxlaw-2802	204	18	is	be	AUX
taxlaw-2802	204	19	able	able	ADJ
taxlaw-2802	204	20	to	to	PART
taxlaw-2802	204	21	conclude	conclude	VERB
taxlaw-2802	204	22	with	with	ADP
taxlaw-2802	204	23	a	a	DET
taxlaw-2802	204	24	confidence	confidence	NOUN
taxlaw-2802	204	25	level	level	NOUN
taxlaw-2802	204	26	of	of	ADP
taxlaw-2802	204	27	at	at	ADV
taxlaw-2802	204	28	least	least	ADJ
taxlaw-2802	204	29	more	more	ADV
taxlaw-2802	204	30	-	-	PUNCT
taxlaw-2802	204	31	likely	likely	ADJ
taxlaw-2802	204	32	-	-	PUNCT
taxlaw-2802	204	33	than	than	ADP
taxlaw-2802	204	34	-	-	PUNCT
taxlaw-2802	204	35	not	not	PART
taxlaw-2802	204	36	that	that	SCONJ
taxlaw-2802	204	37	the	the	DET
taxlaw-2802	204	38	taxpayer	taxpayer	NOUN
taxlaw-2802	204	39	will	will	AUX
taxlaw-2802	204	40	prevail	prevail	VERB
taxlaw-2802	204	41	on	on	ADP
taxlaw-2802	204	42	the	the	DET
taxlaw-2802	204	43	merits	merit	NOUN
taxlaw-2802	204	44	with	with	ADP
taxlaw-2802	204	45	respect	respect	NOUN
taxlaw-2802	204	46	to	to	ADP
taxlaw-2802	204	47	each	each	DET
taxlaw-2802	204	48	significant	significant	ADJ
taxlaw-2802	204	49	federal	federal	ADJ
taxlaw-2802	204	50	tax	tax	NOUN
taxlaw-2802	204	51	issue	issue	NOUN
taxlaw-2802	204	52	arising	arise	VERB
taxlaw-2802	204	53	from	from	ADP
taxlaw-2802	204	54	the	the	DET
taxlaw-2802	204	55	transaction	transaction	NOUN
taxlaw-2802	204	56	to	to	PART
taxlaw-2802	204	57	which	which	PRON
taxlaw-2802	204	58	the	the	DET
taxlaw-2802	204	59	opinion	opinion	NOUN
taxlaw-2802	204	60	relates.37	relates.37	NOUN
taxlaw-2802	204	61	finally	finally	ADV
taxlaw-2802	204	62	,	,	PUNCT
taxlaw-2802	204	63	a	a	DET
taxlaw-2802	204	64	covered	cover	VERB
taxlaw-2802	204	65	opinion	opinion	NOUN
taxlaw-2802	204	66	must	must	AUX
taxlaw-2802	204	67	include	include	VERB
taxlaw-2802	204	68	“	"	PUNCT
taxlaw-2802	204	69	the	the	DET
taxlaw-2802	204	70	practitioner	practitioner	NOUN
taxlaw-2802	204	71	's	's	PART
taxlaw-2802	204	72	overall	overall	ADJ
taxlaw-2802	204	73	conclusion	conclusion	NOUN
taxlaw-2802	204	74	as	as	ADP
taxlaw-2802	204	75	to	to	ADP
taxlaw-2802	204	76	the	the	DET
taxlaw-2802	204	77	likelihood	likelihood	NOUN
taxlaw-2802	204	78	that	that	SCONJ
taxlaw-2802	204	79	the	the	DET
taxlaw-2802	204	80	federal	federal	ADJ
taxlaw-2802	204	81	tax	tax	NOUN
taxlaw-2802	204	82	treatment	treatment	NOUN
taxlaw-2802	204	83	[	[	X
taxlaw-2802	204	84	that	that	SCONJ
taxlaw-2802	204	85	the	the	DET
taxlaw-2802	204	86	taxpayer	taxpayer	NOUN
taxlaw-2802	204	87	is	be	AUX
taxlaw-2802	204	88	taking	take	VERB
taxlaw-2802	204	89	]	]	PUNCT
taxlaw-2802	204	90	of	of	ADP
taxlaw-2802	204	91	the	the	DET
taxlaw-2802	204	92	transaction	transaction	NOUN
taxlaw-2802	204	93	or	or	CCONJ
taxlaw-2802	204	94	matter	matter	NOUN
taxlaw-2802	204	95	that	that	PRON
taxlaw-2802	204	96	is	be	AUX
taxlaw-2802	204	97	the	the	DET
taxlaw-2802	204	98	subject	subject	NOUN
taxlaw-2802	204	99	of	of	ADP
taxlaw-2802	204	100	the	the	DET
taxlaw-2802	204	101	opinion	opinion	NOUN
taxlaw-2802	204	102	is	be	AUX
taxlaw-2802	204	103	the	the	DET
taxlaw-2802	204	104	proper	proper	ADJ
taxlaw-2802	204	105	treatment	treatment	NOUN
taxlaw-2802	204	106	,	,	PUNCT
taxlaw-2802	204	107	”	"	PUNCT
taxlaw-2802	204	108	and	and	CCONJ
taxlaw-2802	204	109	the	the	DET
taxlaw-2802	204	110	practitioner	practitioner	NOUN
taxlaw-2802	204	111	must	must	AUX
taxlaw-2802	204	112	describe	describe	VERB
taxlaw-2802	204	113	in	in	ADP
taxlaw-2802	204	114	the	the	DET
taxlaw-2802	204	115	opinion	opinion	NOUN
taxlaw-2802	204	116	his	his	PRON
taxlaw-2802	204	117	or	or	CCONJ
taxlaw-2802	204	118	her	her	PRON
taxlaw-2802	204	119	“	"	PUNCT
taxlaw-2802	204	120	reasons	reason	NOUN
taxlaw-2802	204	121	for	for	ADP
taxlaw-2802	204	122	that	that	DET
taxlaw-2802	204	123	conclusion	conclusion	NOUN
taxlaw-2802	204	124	.	.	PUNCT
taxlaw-2802	205	1	”38	”38	NOUN
taxlaw-2802	205	2	alternatively	alternatively	ADV
taxlaw-2802	205	3	,	,	PUNCT
taxlaw-2802	205	4	if	if	SCONJ
taxlaw-2802	205	5	a	a	DET
taxlaw-2802	205	6	practitioner	practitioner	NOUN
taxlaw-2802	205	7	can	can	AUX
taxlaw-2802	205	8	not	not	PART
taxlaw-2802	205	9	reach	reach	VERB
taxlaw-2802	205	10	such	such	DET
taxlaw-2802	205	11	an	an	DET
taxlaw-2802	205	12	overall	overall	ADJ
taxlaw-2802	205	13	conclusion	conclusion	NOUN
taxlaw-2802	205	14	,	,	PUNCT
taxlaw-2802	205	15	the	the	DET
taxlaw-2802	205	16	opinion	opinion	NOUN
taxlaw-2802	205	17	may	may	AUX
taxlaw-2802	205	18	generally	generally	ADV
taxlaw-2802	205	19	contain	contain	VERB
taxlaw-2802	205	20	a	a	DET
taxlaw-2802	205	21	statement	statement	NOUN
taxlaw-2802	205	22	to	to	ADP
taxlaw-2802	205	23	that	that	DET
taxlaw-2802	205	24	effect	effect	NOUN
taxlaw-2802	205	25	and	and	CCONJ
taxlaw-2802	205	26	,	,	PUNCT
taxlaw-2802	205	27	in	in	ADP
taxlaw-2802	205	28	that	that	DET
taxlaw-2802	205	29	case	case	NOUN
taxlaw-2802	205	30	,	,	PUNCT
taxlaw-2802	205	31	it	it	PRON
taxlaw-2802	205	32	must	must	AUX
taxlaw-2802	205	33	include	include	VERB
taxlaw-2802	205	34	an	an	DET
taxlaw-2802	205	35	explanation	explanation	NOUN
taxlaw-2802	205	36	“	"	PUNCT
taxlaw-2802	205	37	for	for	ADP
taxlaw-2802	205	38	the	the	DET
taxlaw-2802	205	39	practitioner	practitioner	NOUN
taxlaw-2802	205	40	's	's	PART
taxlaw-2802	205	41	inability	inability	NOUN
taxlaw-2802	205	42	to	to	PART
taxlaw-2802	205	43	reach	reach	VERB
taxlaw-2802	205	44	a	a	DET
taxlaw-2802	205	45	conclusion	conclusion	NOUN
taxlaw-2802	205	46	.	.	PUNCT
taxlaw-2802	206	1	”39	”39	PROPN
taxlaw-2802	206	2	if	if	SCONJ
taxlaw-2802	206	3	the	the	DET
taxlaw-2802	206	4	opinion	opinion	NOUN
taxlaw-2802	206	5	is	be	AUX
taxlaw-2802	206	6	a	a	DET
taxlaw-2802	206	7	“	"	PUNCT
taxlaw-2802	206	8	marketed	marketed	ADJ
taxlaw-2802	206	9	opinion	opinion	NOUN
taxlaw-2802	206	10	,	,	PUNCT
taxlaw-2802	206	11	”	"	PUNCT
taxlaw-2802	206	12	however	however	ADV
taxlaw-2802	206	13	,	,	PUNCT
taxlaw-2802	206	14	failing	fail	VERB
taxlaw-2802	206	15	to	to	PART
taxlaw-2802	206	16	reach	reach	VERB
taxlaw-2802	206	17	such	such	DET
taxlaw-2802	206	18	a	a	DET
taxlaw-2802	206	19	conclusion	conclusion	NOUN
taxlaw-2802	206	20	is	be	AUX
taxlaw-2802	206	21	not	not	PART
taxlaw-2802	206	22	an	an	DET
taxlaw-2802	206	23	option	option	NOUN
taxlaw-2802	206	24	.	.	PUNCT
taxlaw-2802	207	1	for	for	ADP
taxlaw-2802	207	2	any	any	DET
taxlaw-2802	207	3	“	"	PUNCT
taxlaw-2802	207	4	marketed	marketed	ADJ
taxlaw-2802	207	5	opinion	opinion	NOUN
taxlaw-2802	207	6	,	,	PUNCT
taxlaw-2802	207	7	”	"	PUNCT
taxlaw-2802	207	8	not	not	PART
taxlaw-2802	207	9	only	only	ADV
taxlaw-2802	207	10	must	must	AUX
taxlaw-2802	207	11	the	the	DET
taxlaw-2802	207	12	practitioner	practitioner	NOUN
taxlaw-2802	207	13	reach	reach	VERB
taxlaw-2802	207	14	a	a	DET
taxlaw-2802	207	15	conclusion	conclusion	NOUN
taxlaw-2802	207	16	“	"	PUNCT
taxlaw-2802	207	17	that	that	SCONJ
taxlaw-2802	207	18	the	the	DET
taxlaw-2802	207	19	federal	federal	ADJ
taxlaw-2802	207	20	tax	tax	NOUN
taxlaw-2802	207	21	treatment	treatment	NOUN
taxlaw-2802	207	22	of	of	ADP
taxlaw-2802	207	23	the	the	DET
taxlaw-2802	207	24	transaction	transaction	NOUN
taxlaw-2802	207	25	or	or	CCONJ
taxlaw-2802	207	26	matter	matter	NOUN
taxlaw-2802	207	27	that	that	PRON
taxlaw-2802	207	28	is	be	AUX
taxlaw-2802	207	29	the	the	DET
taxlaw-2802	207	30	subject	subject	NOUN
taxlaw-2802	207	31	of	of	ADP
taxlaw-2802	207	32	the	the	DET
taxlaw-2802	207	33	opinion	opinion	NOUN
taxlaw-2802	207	34	is	be	AUX
taxlaw-2802	207	35	the	the	DET
taxlaw-2802	207	36	proper	proper	ADJ
taxlaw-2802	207	37	treatment	treatment	NOUN
taxlaw-2802	207	38	,	,	PUNCT
taxlaw-2802	207	39	”	"	PUNCT
taxlaw-2802	207	40	he	he	PRON
taxlaw-2802	207	41	or	or	CCONJ
taxlaw-2802	207	42	she	she	PRON
taxlaw-2802	207	43	must	must	AUX
taxlaw-2802	207	44	do	do	VERB
taxlaw-2802	207	45	so	so	ADV
taxlaw-2802	207	46	at	at	ADP
taxlaw-2802	207	47	a	a	DET
taxlaw-2802	207	48	confidence	confidence	NOUN
taxlaw-2802	207	49	level	level	NOUN
taxlaw-2802	207	50	of	of	ADP
taxlaw-2802	207	51	at	at	ADV
taxlaw-2802	207	52	least	least	ADJ
taxlaw-2802	207	53	morelikely	morelikely	ADV
taxlaw-2802	207	54	-	-	PUNCT
taxlaw-2802	207	55	than	than	ADP
taxlaw-2802	207	56	-	-	PUNCT
taxlaw-2802	207	57	not.40	not.40	NOUN
taxlaw-2802	207	58	the	the	DET
taxlaw-2802	207	59	sanctions	sanction	NOUN
taxlaw-2802	207	60	that	that	PRON
taxlaw-2802	207	61	may	may	AUX
taxlaw-2802	207	62	be	be	AUX
taxlaw-2802	207	63	levied	levy	VERB
taxlaw-2802	207	64	against	against	ADP
taxlaw-2802	207	65	practitioners	practitioner	NOUN
taxlaw-2802	207	66	who	who	PRON
taxlaw-2802	207	67	violate	violate	VERB
taxlaw-2802	207	68	the	the	DET
taxlaw-2802	207	69	covered	covered	ADJ
taxlaw-2802	207	70	opinion	opinion	NOUN
taxlaw-2802	207	71	regulations	regulation	NOUN
taxlaw-2802	207	72	are	be	AUX
taxlaw-2802	207	73	severe	severe	ADJ
taxlaw-2802	207	74	.	.	PUNCT
taxlaw-2802	208	1	“	"	PUNCT
taxlaw-2802	208	2	[	[	X
taxlaw-2802	208	3	t]he	t]he	ADV
taxlaw-2802	208	4	irs	irs	PROPN
taxlaw-2802	208	5	has	have	VERB
taxlaw-2802	208	6	the	the	DET
taxlaw-2802	208	7	ability	ability	NOUN
taxlaw-2802	208	8	to	to	PART
taxlaw-2802	208	9	censure	censure	VERB
taxlaw-2802	208	10	,	,	PUNCT
taxlaw-2802	208	11	disbar	disbar	ADJ
taxlaw-2802	208	12	,	,	PUNCT
taxlaw-2802	208	13	or	or	CCONJ
taxlaw-2802	208	14	suspend	suspend	VERB
taxlaw-2802	208	15	a	a	DET
taxlaw-2802	208	16	tax	tax	NOUN
taxlaw-2802	208	17	advisor	advisor	NOUN
taxlaw-2802	208	18	from	from	ADP
taxlaw-2802	208	19	practice	practice	NOUN
taxlaw-2802	208	20	before	before	ADP
taxlaw-2802	208	21	the	the	DET
taxlaw-2802	208	22	irs	irs	PROPN
taxlaw-2802	208	23	,	,	PUNCT
taxlaw-2802	208	24	and	and	CCONJ
taxlaw-2802	208	25	may	may	AUX
taxlaw-2802	208	26	impose	impose	VERB
taxlaw-2802	208	27	monetary	monetary	ADJ
taxlaw-2802	208	28	penalties	penalty	NOUN
taxlaw-2802	208	29	for	for	ADP
taxlaw-2802	208	30	noncompliance	noncompliance	NOUN
taxlaw-2802	208	31	with	with	ADP
taxlaw-2802	208	32	[	[	PUNCT
taxlaw-2802	208	33	those	those	DET
taxlaw-2802	208	34	]	]	PUNCT
taxlaw-2802	208	35	regulations	regulation	NOUN
taxlaw-2802	208	36	.	.	PUNCT
taxlaw-2802	209	1	”41	”41	PROPN
taxlaw-2802	209	2	circular	circular	ADJ
taxlaw-2802	209	3	230	230	NUM
taxlaw-2802	209	4	§	§	PROPN
taxlaw-2802	209	5	10.50	10.50	NUM
taxlaw-2802	209	6	provides	provide	VERB
taxlaw-2802	209	7	that	that	SCONJ
taxlaw-2802	209	8	the	the	DET
taxlaw-2802	209	9	secretary	secretary	NOUN
taxlaw-2802	209	10	of	of	ADP
taxlaw-2802	209	11	the	the	DET
taxlaw-2802	209	12	34	34	NUM
taxlaw-2802	209	13	.	.	PUNCT
taxlaw-2802	210	1	i	i	PRON
taxlaw-2802	210	2	d.	d.	PROPN
taxlaw-2802	210	3	“	"	PUNCT
taxlaw-2802	210	4	if	if	SCONJ
taxlaw-2802	210	5	the	the	DET
taxlaw-2802	210	6	practitioner	practitioner	NOUN
taxlaw-2802	210	7	is	be	AUX
taxlaw-2802	210	8	unable	unable	ADJ
taxlaw-2802	210	9	to	to	PART
taxlaw-2802	210	10	reach	reach	VERB
taxlaw-2802	210	11	a	a	DET
taxlaw-2802	210	12	conclusion	conclusion	NOUN
taxlaw-2802	210	13	with	with	ADP
taxlaw-2802	210	14	respect	respect	NOUN
taxlaw-2802	210	15	to	to	ADP
taxlaw-2802	210	16	one	one	NUM
taxlaw-2802	210	17	or	or	CCONJ
taxlaw-2802	210	18	more	more	ADJ
taxlaw-2802	210	19	[	[	X
taxlaw-2802	210	20	significant	significant	ADJ
taxlaw-2802	210	21	federal	federal	ADJ
taxlaw-2802	210	22	tax	tax	NOUN
taxlaw-2802	210	23	]	]	PUNCT
taxlaw-2802	210	24	issues	issue	NOUN
taxlaw-2802	210	25	,	,	PUNCT
taxlaw-2802	210	26	the	the	DET
taxlaw-2802	210	27	opinion	opinion	NOUN
taxlaw-2802	210	28	must	must	AUX
taxlaw-2802	210	29	state	state	VERB
taxlaw-2802	210	30	that	that	SCONJ
taxlaw-2802	210	31	the	the	DET
taxlaw-2802	210	32	practitioner	practitioner	NOUN
taxlaw-2802	210	33	is	be	AUX
taxlaw-2802	210	34	unable	unable	ADJ
taxlaw-2802	210	35	to	to	PART
taxlaw-2802	210	36	reach	reach	VERB
taxlaw-2802	210	37	a	a	DET
taxlaw-2802	210	38	conclusion	conclusion	NOUN
taxlaw-2802	210	39	with	with	ADP
taxlaw-2802	210	40	respect	respect	NOUN
taxlaw-2802	210	41	to	to	ADP
taxlaw-2802	210	42	those	those	DET
taxlaw-2802	210	43	issues	issue	NOUN
taxlaw-2802	210	44	.	.	PUNCT
taxlaw-2802	210	45	.	.	PUNCT
taxlaw-2802	210	46	.	.	PUNCT
taxlaw-2802	211	1	.	.	PUNCT
taxlaw-2802	212	1	if	if	SCONJ
taxlaw-2802	212	2	the	the	DET
taxlaw-2802	212	3	practitioner	practitioner	NOUN
taxlaw-2802	212	4	fails	fail	VERB
taxlaw-2802	212	5	to	to	PART
taxlaw-2802	212	6	reach	reach	VERB
taxlaw-2802	212	7	a	a	DET
taxlaw-2802	212	8	conclusion	conclusion	NOUN
taxlaw-2802	212	9	at	at	ADP
taxlaw-2802	212	10	a	a	DET
taxlaw-2802	212	11	confidence	confidence	NOUN
taxlaw-2802	212	12	level	level	NOUN
taxlaw-2802	212	13	of	of	ADP
taxlaw-2802	212	14	at	at	ADV
taxlaw-2802	212	15	least	least	ADV
taxlaw-2802	212	16	more	more	ADV
taxlaw-2802	212	17	likely	likely	ADJ
taxlaw-2802	212	18	than	than	ADP
taxlaw-2802	212	19	not	not	PART
taxlaw-2802	212	20	with	with	ADP
taxlaw-2802	212	21	respect	respect	NOUN
taxlaw-2802	212	22	to	to	ADP
taxlaw-2802	212	23	one	one	NUM
taxlaw-2802	212	24	or	or	CCONJ
taxlaw-2802	212	25	more	more	ADV
taxlaw-2802	212	26	significant	significant	ADJ
taxlaw-2802	212	27	federal	federal	ADJ
taxlaw-2802	212	28	tax	tax	NOUN
taxlaw-2802	212	29	issues	issue	NOUN
taxlaw-2802	212	30	considered	consider	VERB
taxlaw-2802	212	31	,	,	PUNCT
taxlaw-2802	212	32	the	the	DET
taxlaw-2802	212	33	opinion	opinion	NOUN
taxlaw-2802	212	34	must	must	AUX
taxlaw-2802	212	35	include	include	VERB
taxlaw-2802	212	36	the	the	DET
taxlaw-2802	212	37	appropriate	appropriate	ADJ
taxlaw-2802	212	38	disclosure(s	disclosure(s	NOUN
taxlaw-2802	212	39	)	)	PUNCT
taxlaw-2802	212	40	required	require	VERB
taxlaw-2802	212	41	under	under	ADP
taxlaw-2802	212	42	”	"	PUNCT
taxlaw-2802	212	43	circular	circular	ADJ
taxlaw-2802	212	44	230	230	NUM
taxlaw-2802	212	45	.	.	PUNCT
taxlaw-2802	213	1	i	i	PRON
taxlaw-2802	213	2	d.	d.	VERB
taxlaw-2802	213	3	the	the	DET
taxlaw-2802	213	4	provisions	provision	NOUN
taxlaw-2802	213	5	concerning	concern	VERB
taxlaw-2802	213	6	such	such	ADJ
taxlaw-2802	213	7	disclosures	disclosure	NOUN
taxlaw-2802	213	8	are	be	AUX
taxlaw-2802	213	9	contained	contain	VERB
taxlaw-2802	213	10	in	in	ADP
taxlaw-2802	213	11	31	31	NUM
taxlaw-2802	213	12	c.f.r	c.f.r	NOUN
taxlaw-2802	213	13	.	.	PUNCT
taxlaw-2802	214	1	§	§	PROPN
taxlaw-2802	214	2	10.35(e	10.35(e	NUM
taxlaw-2802	214	3	)	)	PUNCT
taxlaw-2802	214	4	.	.	PUNCT
taxlaw-2802	215	1	35	35	NUM
taxlaw-2802	215	2	.	.	PUNCT
taxlaw-2802	215	3	see	see	VERB
taxlaw-2802	215	4	31	31	NUM
taxlaw-2802	215	5	c.f.r	c.f.r	NOUN
taxlaw-2802	215	6	.	.	PUNCT
taxlaw-2802	216	1	§	§	PROPN
taxlaw-2802	216	2	10.35(c)(4	10.35(c)(4	NUM
taxlaw-2802	216	3	)	)	PUNCT
taxlaw-2802	216	4	(	(	PUNCT
taxlaw-2802	216	5	2010	2010	NUM
taxlaw-2802	216	6	)	)	PUNCT
taxlaw-2802	216	7	,	,	PUNCT
taxlaw-2802	216	8	31	31	NUM
taxlaw-2802	216	9	c.f.r	c.f.r	NOUN
taxlaw-2802	216	10	.	.	PUNCT
taxlaw-2802	217	1	§	§	PROPN
taxlaw-2802	217	2	10.35(e)(4	10.35(e)(4	NUM
taxlaw-2802	217	3	)	)	PUNCT
taxlaw-2802	217	4	(	(	PUNCT
taxlaw-2802	217	5	2010	2010	NUM
taxlaw-2802	217	6	)	)	PUNCT
taxlaw-2802	217	7	.	.	PUNCT
taxlaw-2802	218	1	36	36	NUM
taxlaw-2802	218	2	.	.	NOUN
taxlaw-2802	218	3	31	31	NUM
taxlaw-2802	218	4	c.f.r	c.f.r	NOUN
taxlaw-2802	218	5	.	.	PUNCT
taxlaw-2802	219	1	§	§	PROPN
taxlaw-2802	219	2	10.35(c)(3)(iii	10.35(c)(3)(iii	X
taxlaw-2802	219	3	)	)	PUNCT
taxlaw-2802	219	4	(	(	PUNCT
taxlaw-2802	219	5	2010	2010	NUM
taxlaw-2802	219	6	)	)	PUNCT
taxlaw-2802	219	7	.	.	PUNCT
taxlaw-2802	220	1	37	37	NUM
taxlaw-2802	220	2	.	.	NOUN
taxlaw-2802	220	3	31	31	NUM
taxlaw-2802	220	4	c.f.r	c.f.r	NOUN
taxlaw-2802	220	5	.	.	PUNCT
taxlaw-2802	221	1	§	§	PROPN
taxlaw-2802	221	2	10.35(c)(3)(iv	10.35(c)(3)(iv	NUM
taxlaw-2802	221	3	)	)	PUNCT
taxlaw-2802	221	4	(	(	PUNCT
taxlaw-2802	221	5	2010	2010	NUM
taxlaw-2802	221	6	)	)	PUNCT
taxlaw-2802	221	7	.	.	PUNCT
taxlaw-2802	222	1	38	38	NUM
taxlaw-2802	222	2	.	.	NOUN
taxlaw-2802	222	3	31	31	NUM
taxlaw-2802	222	4	c.f.r	c.f.r	NOUN
taxlaw-2802	222	5	.	.	PUNCT
taxlaw-2802	223	1	§	§	PROPN
taxlaw-2802	223	2	10.35(c)(4)(i	10.35(c)(4)(i	NUM
taxlaw-2802	223	3	)	)	PUNCT
taxlaw-2802	223	4	(	(	PUNCT
taxlaw-2802	223	5	2010	2010	NUM
taxlaw-2802	223	6	)	)	PUNCT
taxlaw-2802	223	7	.	.	PUNCT
taxlaw-2802	224	1	39	39	NUM
taxlaw-2802	224	2	.	.	PUNCT
taxlaw-2802	225	1	i	i	PRON
taxlaw-2802	225	2	d.	d.	PROPN
taxlaw-2802	225	3	40	40	NUM
taxlaw-2802	225	4	.	.	PUNCT
taxlaw-2802	225	5	31	31	NUM
taxlaw-2802	225	6	c.f.r	c.f.r	NOUN
taxlaw-2802	225	7	.	.	PUNCT
taxlaw-2802	226	1	§	§	PROPN
taxlaw-2802	226	2	10.35(c)(4)(ii	10.35(c)(4)(ii	NUM
taxlaw-2802	226	3	)	)	PUNCT
taxlaw-2802	226	4	(	(	PUNCT
taxlaw-2802	226	5	2010	2010	NUM
taxlaw-2802	226	6	)	)	PUNCT
taxlaw-2802	226	7	.	.	PUNCT
taxlaw-2802	227	1	41	41	NUM
taxlaw-2802	227	2	.	.	PUNCT
taxlaw-2802	228	1	weiser	weiser	PROPN
taxlaw-2802	228	2	,	,	PUNCT
taxlaw-2802	228	3	supra	supra	PROPN
taxlaw-2802	228	4	note	note	PROPN
taxlaw-2802	228	5	15	15	NUM
taxlaw-2802	228	6	,	,	PUNCT
taxlaw-2802	228	7	at	at	ADP
taxlaw-2802	228	8	37	37	NUM
taxlaw-2802	228	9	.	.	PUNCT
taxlaw-2802	229	1	2011	2011	NUM
taxlaw-2802	229	2	]	]	PUNCT
taxlaw-2802	230	1	circular	circular	PROPN
taxlaw-2802	230	2	argume	argume	PROPN
taxlaw-2802	230	3	�	�	PROPN
taxlaw-2802	230	4	t	t	PROPN
taxlaw-2802	230	5	159	159	NUM
taxlaw-2802	230	6	treasury	treasury	NOUN
taxlaw-2802	230	7	(	(	PUNCT
taxlaw-2802	230	8	and	and	CCONJ
taxlaw-2802	230	9	,	,	PUNCT
taxlaw-2802	230	10	by	by	ADP
taxlaw-2802	230	11	extension	extension	NOUN
taxlaw-2802	230	12	,	,	PUNCT
taxlaw-2802	230	13	the	the	DET
taxlaw-2802	230	14	irs	irs	PROPN
taxlaw-2802	230	15	,	,	PUNCT
taxlaw-2802	230	16	as	as	ADP
taxlaw-2802	230	17	his	his	PRON
taxlaw-2802	230	18	or	or	CCONJ
taxlaw-2802	230	19	her	her	PRON
taxlaw-2802	230	20	delegate	delegate	NOUN
taxlaw-2802	230	21	)	)	PUNCT
taxlaw-2802	230	22	may	may	AUX
taxlaw-2802	230	23	exercise	exercise	VERB
taxlaw-2802	230	24	the	the	DET
taxlaw-2802	230	25	general	general	ADJ
taxlaw-2802	230	26	authority	authority	NOUN
taxlaw-2802	230	27	to	to	PART
taxlaw-2802	230	28	“	"	PUNCT
taxlaw-2802	230	29	censure	censure	VERB
taxlaw-2802	230	30	,	,	PUNCT
taxlaw-2802	230	31	suspend	suspend	VERB
taxlaw-2802	230	32	,	,	PUNCT
taxlaw-2802	230	33	or	or	CCONJ
taxlaw-2802	230	34	disbar	disbar	VERB
taxlaw-2802	230	35	any	any	DET
taxlaw-2802	230	36	practitioner	practitioner	NOUN
taxlaw-2802	230	37	from	from	ADP
taxlaw-2802	230	38	practice	practice	NOUN
taxlaw-2802	230	39	before	before	ADP
taxlaw-2802	230	40	the	the	DET
taxlaw-2802	230	41	[	[	X
taxlaw-2802	230	42	irs	irs	X
taxlaw-2802	230	43	]	]	X
taxlaw-2802	230	44	if	if	SCONJ
taxlaw-2802	230	45	the	the	DET
taxlaw-2802	230	46	practitioner	practitioner	NOUN
taxlaw-2802	230	47	.	.	PUNCT
taxlaw-2802	230	48	.	.	PUNCT
taxlaw-2802	231	1	.	.	PUNCT
taxlaw-2802	232	1	fails	fail	VERB
taxlaw-2802	232	2	to	to	PART
taxlaw-2802	232	3	comply	comply	VERB
taxlaw-2802	232	4	with	with	ADP
taxlaw-2802	232	5	any	any	DET
taxlaw-2802	232	6	regulation	regulation	NOUN
taxlaw-2802	232	7	”	"	PUNCT
taxlaw-2802	232	8	within	within	ADP
taxlaw-2802	232	9	circular	circular	ADJ
taxlaw-2802	232	10	230	230	NUM
taxlaw-2802	232	11	,	,	PUNCT
taxlaw-2802	232	12	including	include	VERB
taxlaw-2802	232	13	(	(	PUNCT
taxlaw-2802	232	14	without	without	ADP
taxlaw-2802	232	15	limitation	limitation	NOUN
taxlaw-2802	232	16	)	)	PUNCT
taxlaw-2802	232	17	the	the	DET
taxlaw-2802	232	18	covered	covered	ADJ
taxlaw-2802	232	19	opinion	opinion	NOUN
taxlaw-2802	232	20	regulations.42	regulations.42	AUX
taxlaw-2802	232	21	circular	circular	ADJ
taxlaw-2802	232	22	230	230	NUM
taxlaw-2802	232	23	§	§	PROPN
taxlaw-2802	232	24	10.52	10.52	NUM
taxlaw-2802	232	25	further	far	ADV
taxlaw-2802	232	26	provides	provide	VERB
taxlaw-2802	232	27	that	that	SCONJ
taxlaw-2802	232	28	“	"	PUNCT
taxlaw-2802	232	29	[	[	X
taxlaw-2802	232	30	a	a	X
taxlaw-2802	232	31	]	]	X
taxlaw-2802	232	32	practitioner	practitioner	NOUN
taxlaw-2802	232	33	may	may	AUX
taxlaw-2802	232	34	be	be	AUX
taxlaw-2802	232	35	sanctioned	sanction	VERB
taxlaw-2802	232	36	.	.	PUNCT
taxlaw-2802	232	37	.	.	PUNCT
taxlaw-2802	232	38	.	.	PUNCT
taxlaw-2802	233	1	[	[	X
taxlaw-2802	233	2	for	for	ADP
taxlaw-2802	233	3	w]illfully	w]illfully	ADV
taxlaw-2802	233	4	violat[ing	violat[e	VERB
taxlaw-2802	233	5	]	]	PUNCT
taxlaw-2802	233	6	”	"	PUNCT
taxlaw-2802	233	7	virtually	virtually	ADV
taxlaw-2802	233	8	any	any	PRON
taxlaw-2802	233	9	of	of	ADP
taxlaw-2802	233	10	the	the	DET
taxlaw-2802	233	11	circular	circular	ADJ
taxlaw-2802	233	12	230	230	NUM
taxlaw-2802	233	13	regulations,43	regulations,43	VERB
taxlaw-2802	233	14	or	or	CCONJ
taxlaw-2802	233	15	for	for	ADP
taxlaw-2802	233	16	violating	violate	VERB
taxlaw-2802	233	17	the	the	DET
taxlaw-2802	233	18	covered	covered	ADJ
taxlaw-2802	233	19	opinion	opinion	NOUN
taxlaw-2802	233	20	regulations	regulation	NOUN
taxlaw-2802	233	21	,	,	PUNCT
taxlaw-2802	233	22	in	in	ADP
taxlaw-2802	233	23	particular	particular	ADJ
taxlaw-2802	233	24	,	,	PUNCT
taxlaw-2802	233	25	either	either	CCONJ
taxlaw-2802	233	26	“	"	PUNCT
taxlaw-2802	233	27	[	[	X
taxlaw-2802	233	28	r]ecklessly	r]ecklessly	ADV
taxlaw-2802	233	29	or	or	CCONJ
taxlaw-2802	233	30	through	through	ADP
taxlaw-2802	233	31	gross	gross	ADJ
taxlaw-2802	233	32	incompetence	incompetence	NOUN
taxlaw-2802	233	33	.	.	PUNCT
taxlaw-2802	234	1	”44	”44	NOUN
taxlaw-2802	234	2	in	in	ADP
taxlaw-2802	234	3	addition	addition	NOUN
taxlaw-2802	234	4	to	to	ADP
taxlaw-2802	234	5	these	these	DET
taxlaw-2802	234	6	sanctions	sanction	NOUN
taxlaw-2802	234	7	,	,	PUNCT
taxlaw-2802	234	8	the	the	DET
taxlaw-2802	234	9	american	american	ADJ
taxlaw-2802	234	10	jobs	jobs	PROPN
taxlaw-2802	234	11	creation	creation	PROPN
taxlaw-2802	234	12	act	act	NOUN
taxlaw-2802	234	13	of	of	ADP
taxlaw-2802	234	14	2004	2004	NUM
taxlaw-2802	234	15	(	(	PUNCT
taxlaw-2802	234	16	the	the	DET
taxlaw-2802	234	17	“	"	PUNCT
taxlaw-2802	234	18	jobs	job	NOUN
taxlaw-2802	234	19	act”),45	act”),45	NOUN
taxlaw-2802	234	20	“	"	PUNCT
taxlaw-2802	234	21	permit[s	permit[s	PROPN
taxlaw-2802	234	22	]	]	PUNCT
taxlaw-2802	234	23	the	the	DET
taxlaw-2802	234	24	irs	irs	PROPN
taxlaw-2802	234	25	to	to	PART
taxlaw-2802	234	26	impose	impose	VERB
taxlaw-2802	234	27	monetary	monetary	ADJ
taxlaw-2802	234	28	penalties	penalty	NOUN
taxlaw-2802	234	29	on	on	ADP
taxlaw-2802	234	30	a	a	DET
taxlaw-2802	234	31	tax	tax	NOUN
taxlaw-2802	234	32	practitioner	practitioner	NOUN
taxlaw-2802	234	33	”	"	PUNCT
taxlaw-2802	234	34	for	for	ADP
taxlaw-2802	234	35	violations	violation	NOUN
taxlaw-2802	234	36	of	of	ADP
taxlaw-2802	234	37	the	the	DET
taxlaw-2802	234	38	covered	covered	ADJ
taxlaw-2802	234	39	opinion	opinion	NOUN
taxlaw-2802	234	40	regulations.46	regulations.46	NOUN
taxlaw-2802	234	41	“	"	PUNCT
taxlaw-2802	234	42	the	the	DET
taxlaw-2802	234	43	amount	amount	NOUN
taxlaw-2802	234	44	of	of	ADP
taxlaw-2802	234	45	the	the	DET
taxlaw-2802	234	46	monetary	monetary	ADJ
taxlaw-2802	234	47	penalty	penalty	NOUN
taxlaw-2802	234	48	can	can	AUX
taxlaw-2802	234	49	be	be	AUX
taxlaw-2802	234	50	as	as	ADV
taxlaw-2802	234	51	much	much	ADJ
taxlaw-2802	234	52	as	as	ADP
taxlaw-2802	234	53	100	100	NUM
taxlaw-2802	234	54	percent	percent	NOUN
taxlaw-2802	234	55	of	of	ADP
taxlaw-2802	234	56	the	the	DET
taxlaw-2802	234	57	gross	gross	ADJ
taxlaw-2802	234	58	income	income	NOUN
taxlaw-2802	234	59	derived	derive	VERB
taxlaw-2802	234	60	from	from	ADP
taxlaw-2802	234	61	the	the	DET
taxlaw-2802	234	62	conduct	conduct	NOUN
taxlaw-2802	234	63	giving	give	VERB
taxlaw-2802	234	64	rise	rise	NOUN
taxlaw-2802	234	65	to	to	ADP
taxlaw-2802	234	66	the	the	DET
taxlaw-2802	234	67	penalty	penalty	NOUN
taxlaw-2802	234	68	.	.	PUNCT
taxlaw-2802	235	1	in	in	ADP
taxlaw-2802	235	2	other	other	ADJ
taxlaw-2802	235	3	words	word	NOUN
taxlaw-2802	235	4	,	,	PUNCT
taxlaw-2802	235	5	the	the	DET
taxlaw-2802	235	6	irs	irs	PROPN
taxlaw-2802	235	7	can	can	AUX
taxlaw-2802	235	8	penalize	penalize	VERB
taxlaw-2802	235	9	a	a	DET
taxlaw-2802	235	10	lawyer	lawyer	NOUN
taxlaw-2802	235	11	for	for	ADP
taxlaw-2802	235	12	an	an	DET
taxlaw-2802	235	13	amount	amount	NOUN
taxlaw-2802	235	14	equal	equal	ADJ
taxlaw-2802	235	15	to	to	ADP
taxlaw-2802	235	16	the	the	DET
taxlaw-2802	235	17	gross	gross	ADJ
taxlaw-2802	235	18	fees	fee	NOUN
taxlaw-2802	235	19	received	receive	VERB
taxlaw-2802	235	20	from	from	ADP
taxlaw-2802	235	21	the	the	DET
taxlaw-2802	235	22	provision	provision	NOUN
taxlaw-2802	235	23	of	of	ADP
taxlaw-2802	235	24	the	the	DET
taxlaw-2802	235	25	tax	tax	NOUN
taxlaw-2802	235	26	advice	advice	NOUN
taxlaw-2802	235	27	to	to	ADP
taxlaw-2802	235	28	the	the	DET
taxlaw-2802	235	29	client	client	NOUN
taxlaw-2802	235	30	.	.	PUNCT
taxlaw-2802	236	1	”47	”47	PROPN
taxlaw-2802	237	1	furthermore	furthermore	ADV
taxlaw-2802	237	2	,	,	PUNCT
taxlaw-2802	237	3	if	if	SCONJ
taxlaw-2802	237	4	the	the	DET
taxlaw-2802	237	5	practitioner	practitioner	NOUN
taxlaw-2802	237	6	who	who	PRON
taxlaw-2802	237	7	provides	provide	VERB
taxlaw-2802	237	8	the	the	DET
taxlaw-2802	237	9	sanctionable	sanctionable	ADJ
taxlaw-2802	237	10	advice	advice	NOUN
taxlaw-2802	237	11	does	do	VERB
taxlaw-2802	237	12	so	so	ADV
taxlaw-2802	237	13	on	on	ADP
taxlaw-2802	237	14	behalf	behalf	NOUN
taxlaw-2802	237	15	of	of	ADP
taxlaw-2802	237	16	a	a	DET
taxlaw-2802	237	17	firm	firm	NOUN
taxlaw-2802	237	18	(	(	PUNCT
taxlaw-2802	237	19	or	or	CCONJ
taxlaw-2802	237	20	on	on	ADP
taxlaw-2802	237	21	behalf	behalf	NOUN
taxlaw-2802	237	22	of	of	ADP
taxlaw-2802	237	23	any	any	DET
taxlaw-2802	237	24	other	other	ADJ
taxlaw-2802	237	25	employer	employer	NOUN
taxlaw-2802	237	26	or	or	CCONJ
taxlaw-2802	237	27	other	other	ADJ
taxlaw-2802	237	28	entity	entity	NOUN
taxlaw-2802	237	29	for	for	ADP
taxlaw-2802	237	30	which	which	PRON
taxlaw-2802	237	31	the	the	DET
taxlaw-2802	237	32	practitioner	practitioner	NOUN
taxlaw-2802	237	33	acts	act	VERB
taxlaw-2802	237	34	as	as	ADP
taxlaw-2802	237	35	agent	agent	NOUN
taxlaw-2802	237	36	)	)	PUNCT
taxlaw-2802	237	37	,	,	PUNCT
taxlaw-2802	237	38	and	and	CCONJ
taxlaw-2802	237	39	if	if	SCONJ
taxlaw-2802	237	40	that	that	DET
taxlaw-2802	237	41	firm	firm	NOUN
taxlaw-2802	237	42	or	or	CCONJ
taxlaw-2802	237	43	other	other	ADJ
taxlaw-2802	237	44	entity	entity	NOUN
taxlaw-2802	237	45	knew	know	VERB
taxlaw-2802	237	46	or	or	CCONJ
taxlaw-2802	237	47	reasonably	reasonably	ADV
taxlaw-2802	237	48	should	should	AUX
taxlaw-2802	237	49	have	have	AUX
taxlaw-2802	237	50	known	know	VERB
taxlaw-2802	237	51	of	of	ADP
taxlaw-2802	237	52	the	the	DET
taxlaw-2802	237	53	practitioner	practitioner	NOUN
taxlaw-2802	237	54	’s	’s	PART
taxlaw-2802	237	55	conduct	conduct	NOUN
taxlaw-2802	237	56	,	,	PUNCT
taxlaw-2802	237	57	then	then	ADV
taxlaw-2802	237	58	the	the	DET
taxlaw-2802	237	59	firm	firm	ADJ
taxlaw-2802	237	60	or	or	CCONJ
taxlaw-2802	237	61	other	other	ADJ
taxlaw-2802	237	62	entity	entity	NOUN
taxlaw-2802	237	63	is	be	AUX
taxlaw-2802	237	64	also	also	ADV
taxlaw-2802	237	65	subject	subject	ADJ
taxlaw-2802	237	66	to	to	ADP
taxlaw-2802	237	67	the	the	DET
taxlaw-2802	237	68	same	same	ADJ
taxlaw-2802	237	69	monetary	monetary	ADJ
taxlaw-2802	237	70	penalties.48	penalties.48	PROPN
taxlaw-2802	237	71	42	42	NUM
taxlaw-2802	237	72	.	.	PUNCT
taxlaw-2802	237	73	31	31	NUM
taxlaw-2802	237	74	c.f.r	c.f.r	NOUN
taxlaw-2802	237	75	.	.	PUNCT
taxlaw-2802	238	1	§	§	PROPN
taxlaw-2802	238	2	10.50(a	10.50(a	PROPN
taxlaw-2802	238	3	)	)	PUNCT
taxlaw-2802	238	4	(	(	PUNCT
taxlaw-2802	238	5	2010	2010	NUM
taxlaw-2802	238	6	)	)	PUNCT
taxlaw-2802	238	7	.	.	PUNCT
taxlaw-2802	239	1	“	"	PUNCT
taxlaw-2802	239	2	censure	censure	VERB
taxlaw-2802	239	3	,	,	PUNCT
taxlaw-2802	239	4	”	"	PUNCT
taxlaw-2802	239	5	as	as	SCONJ
taxlaw-2802	239	6	referred	refer	VERB
taxlaw-2802	239	7	to	to	ADP
taxlaw-2802	239	8	in	in	ADP
taxlaw-2802	239	9	§	§	PROPN
taxlaw-2802	239	10	10.50	10.50	NUM
taxlaw-2802	239	11	,	,	PUNCT
taxlaw-2802	239	12	“	"	PUNCT
taxlaw-2802	239	13	is	be	AUX
taxlaw-2802	239	14	a	a	DET
taxlaw-2802	239	15	public	public	ADJ
taxlaw-2802	239	16	reprimand	reprimand	NOUN
taxlaw-2802	239	17	.	.	PUNCT
taxlaw-2802	239	18	”	"	PUNCT
taxlaw-2802	240	1	i	i	PRON
taxlaw-2802	240	2	d.	d.	PROPN
taxlaw-2802	240	3	43	43	NUM
taxlaw-2802	240	4	.	.	PUNCT
taxlaw-2802	240	5	31	31	NUM
taxlaw-2802	240	6	c.f.r	c.f.r	NOUN
taxlaw-2802	240	7	.	.	PUNCT
taxlaw-2802	241	1	§	§	PROPN
taxlaw-2802	241	2	10.52(a)(1	10.52(a)(1	NUM
taxlaw-2802	241	3	)	)	PUNCT
taxlaw-2802	241	4	(	(	PUNCT
taxlaw-2802	241	5	2010	2010	NUM
taxlaw-2802	241	6	)	)	PUNCT
taxlaw-2802	241	7	.	.	PUNCT
taxlaw-2802	242	1	circular	circular	ADJ
taxlaw-2802	242	2	230	230	NUM
taxlaw-2802	242	3	§	§	PROPN
taxlaw-2802	242	4	10.52(a)(1	10.52(a)(1	NUM
taxlaw-2802	242	5	)	)	PUNCT
taxlaw-2802	242	6	specifically	specifically	ADV
taxlaw-2802	242	7	excludes	exclude	VERB
taxlaw-2802	242	8	impositions	imposition	NOUN
taxlaw-2802	242	9	of	of	ADP
taxlaw-2802	242	10	sanctions	sanction	NOUN
taxlaw-2802	242	11	for	for	ADP
taxlaw-2802	242	12	willful	willful	ADJ
taxlaw-2802	242	13	violations	violation	NOUN
taxlaw-2802	242	14	of	of	ADP
taxlaw-2802	242	15	circular	circular	ADJ
taxlaw-2802	242	16	230	230	NUM
taxlaw-2802	242	17	§	§	PROPN
taxlaw-2802	242	18	10.33	10.33	NUM
taxlaw-2802	242	19	,	,	PUNCT
taxlaw-2802	242	20	which	which	PRON
taxlaw-2802	242	21	sets	set	VERB
taxlaw-2802	242	22	forth	forth	ADP
taxlaw-2802	242	23	aspirational	aspirational	ADJ
taxlaw-2802	242	24	(	(	PUNCT
taxlaw-2802	242	25	rather	rather	ADV
taxlaw-2802	242	26	than	than	ADP
taxlaw-2802	242	27	mandatory	mandatory	ADJ
taxlaw-2802	242	28	)	)	PUNCT
taxlaw-2802	242	29	best	good	ADJ
taxlaw-2802	242	30	practices	practice	NOUN
taxlaw-2802	242	31	for	for	ADP
taxlaw-2802	242	32	tax	tax	NOUN
taxlaw-2802	242	33	advisors	advisor	NOUN
taxlaw-2802	242	34	.	.	PUNCT
taxlaw-2802	243	1	44	44	NUM
taxlaw-2802	243	2	.	.	PUNCT
taxlaw-2802	243	3	31	31	NUM
taxlaw-2802	243	4	c.f.r	c.f.r	NOUN
taxlaw-2802	243	5	.	.	PUNCT
taxlaw-2802	244	1	§	§	PROPN
taxlaw-2802	244	2	10.52(a)(2	10.52(a)(2	NUM
taxlaw-2802	244	3	)	)	PUNCT
taxlaw-2802	244	4	(	(	PUNCT
taxlaw-2802	244	5	2010	2010	NUM
taxlaw-2802	244	6	)	)	PUNCT
taxlaw-2802	244	7	.	.	PUNCT
taxlaw-2802	245	1	circular	circular	ADJ
taxlaw-2802	245	2	230	230	NUM
taxlaw-2802	245	3	§	§	PROPN
taxlaw-2802	245	4	10.52	10.52	NUM
taxlaw-2802	245	5	was	be	AUX
taxlaw-2802	245	6	added	add	VERB
taxlaw-2802	245	7	as	as	ADP
taxlaw-2802	245	8	part	part	NOUN
taxlaw-2802	245	9	of	of	ADP
taxlaw-2802	245	10	a	a	DET
taxlaw-2802	245	11	substantial	substantial	ADJ
taxlaw-2802	245	12	set	set	NOUN
taxlaw-2802	245	13	of	of	ADP
taxlaw-2802	245	14	amendments	amendment	NOUN
taxlaw-2802	245	15	to	to	PART
taxlaw-2802	245	16	circular	circular	VERB
taxlaw-2802	245	17	230	230	NUM
taxlaw-2802	245	18	contained	contain	VERB
taxlaw-2802	245	19	in	in	ADP
taxlaw-2802	245	20	final	final	ADJ
taxlaw-2802	245	21	regulations	regulation	NOUN
taxlaw-2802	245	22	that	that	PRON
taxlaw-2802	245	23	the	the	DET
taxlaw-2802	245	24	secretary	secretary	NOUN
taxlaw-2802	245	25	adopted	adopt	VERB
taxlaw-2802	245	26	in	in	ADP
taxlaw-2802	245	27	december	december	PROPN
taxlaw-2802	245	28	2004	2004	NUM
taxlaw-2802	245	29	(	(	PUNCT
taxlaw-2802	245	30	the	the	DET
taxlaw-2802	245	31	“	"	PUNCT
taxlaw-2802	245	32	december	december	PROPN
taxlaw-2802	245	33	2004	2004	NUM
taxlaw-2802	245	34	amendments	amendment	NOUN
taxlaw-2802	245	35	”	"	PUNCT
taxlaw-2802	245	36	)	)	PUNCT
taxlaw-2802	245	37	(	(	PUNCT
taxlaw-2802	245	38	published	publish	VERB
taxlaw-2802	245	39	at	at	ADP
taxlaw-2802	245	40	69	69	NUM
taxlaw-2802	245	41	fed	feed	VERB
taxlaw-2802	245	42	.	.	PUNCT
taxlaw-2802	246	1	reg	reg	PROPN
taxlaw-2802	246	2	.	.	PUNCT
taxlaw-2802	247	1	75,839	75,839	NUM
taxlaw-2802	247	2	-	-	SYM
taxlaw-2802	247	3	45	45	NUM
taxlaw-2802	247	4	(	(	PUNCT
taxlaw-2802	247	5	dec	dec	PROPN
taxlaw-2802	247	6	.	.	PROPN
taxlaw-2802	247	7	20	20	NUM
taxlaw-2802	247	8	,	,	PUNCT
taxlaw-2802	247	9	2004	2004	NUM
taxlaw-2802	247	10	)	)	PUNCT
taxlaw-2802	247	11	)	)	PUNCT
taxlaw-2802	247	12	.	.	PUNCT
taxlaw-2802	248	1	it	it	PRON
taxlaw-2802	248	2	is	be	AUX
taxlaw-2802	248	3	unclear	unclear	ADJ
taxlaw-2802	248	4	whether	whether	SCONJ
taxlaw-2802	248	5	the	the	DET
taxlaw-2802	248	6	“	"	PUNCT
taxlaw-2802	248	7	willful	willful	ADJ
taxlaw-2802	248	8	,	,	PUNCT
taxlaw-2802	248	9	reckless	reckless	ADJ
taxlaw-2802	248	10	or	or	CCONJ
taxlaw-2802	248	11	gross	gross	ADJ
taxlaw-2802	248	12	incompetence	incompetence	NOUN
taxlaw-2802	248	13	”	"	PUNCT
taxlaw-2802	248	14	standard	standard	NOUN
taxlaw-2802	248	15	established	establish	VERB
taxlaw-2802	248	16	under	under	ADP
taxlaw-2802	248	17	that	that	DET
taxlaw-2802	248	18	section	section	NOUN
taxlaw-2802	248	19	sets	set	VERB
taxlaw-2802	248	20	a	a	DET
taxlaw-2802	248	21	minimum	minimum	ADJ
taxlaw-2802	248	22	threshold	threshold	NOUN
taxlaw-2802	248	23	for	for	ADP
taxlaw-2802	248	24	the	the	DET
taxlaw-2802	248	25	imposition	imposition	NOUN
taxlaw-2802	248	26	of	of	ADP
taxlaw-2802	248	27	sanctions	sanction	NOUN
taxlaw-2802	248	28	for	for	ADP
taxlaw-2802	248	29	violations	violation	NOUN
taxlaw-2802	248	30	of	of	ADP
taxlaw-2802	248	31	the	the	DET
taxlaw-2802	248	32	covered	covered	ADJ
taxlaw-2802	248	33	opinion	opinion	NOUN
taxlaw-2802	248	34	regulations	regulation	NOUN
taxlaw-2802	248	35	,	,	PUNCT
taxlaw-2802	248	36	or	or	CCONJ
taxlaw-2802	248	37	whether	whether	SCONJ
taxlaw-2802	248	38	sanctions	sanction	NOUN
taxlaw-2802	248	39	may	may	AUX
taxlaw-2802	248	40	be	be	AUX
taxlaw-2802	248	41	imposed	impose	VERB
taxlaw-2802	248	42	for	for	ADP
taxlaw-2802	248	43	any	any	DET
taxlaw-2802	248	44	such	such	ADJ
taxlaw-2802	248	45	violation	violation	NOUN
taxlaw-2802	248	46	(	(	PUNCT
taxlaw-2802	248	47	even	even	ADV
taxlaw-2802	248	48	if	if	SCONJ
taxlaw-2802	248	49	the	the	DET
taxlaw-2802	248	50	violation	violation	NOUN
taxlaw-2802	248	51	is	be	AUX
taxlaw-2802	248	52	not	not	PART
taxlaw-2802	248	53	due	due	ADJ
taxlaw-2802	248	54	to	to	ADP
taxlaw-2802	248	55	willfulness	willfulness	NOUN
taxlaw-2802	248	56	,	,	PUNCT
taxlaw-2802	248	57	recklessness	recklessness	NOUN
taxlaw-2802	248	58	or	or	CCONJ
taxlaw-2802	248	59	gross	gross	ADJ
taxlaw-2802	248	60	incompetence	incompetence	NOUN
taxlaw-2802	248	61	)	)	PUNCT
taxlaw-2802	248	62	pursuant	pursuant	VERB
taxlaw-2802	248	63	to	to	AUX
taxlaw-2802	248	64	circular	circular	VERB
taxlaw-2802	248	65	230	230	NUM
taxlaw-2802	248	66	§	§	PROPN
taxlaw-2802	248	67	10.50	10.50	NUM
taxlaw-2802	248	68	.	.	PUNCT
taxlaw-2802	249	1	on	on	ADP
taxlaw-2802	249	2	one	one	NUM
taxlaw-2802	249	3	hand	hand	NOUN
taxlaw-2802	249	4	,	,	PUNCT
taxlaw-2802	249	5	§	§	PROPN
taxlaw-2802	249	6	10.50	10.50	NUM
taxlaw-2802	249	7	obviously	obviously	ADV
taxlaw-2802	249	8	can	can	AUX
taxlaw-2802	249	9	not	not	PART
taxlaw-2802	249	10	be	be	AUX
taxlaw-2802	249	11	ignored	ignore	VERB
taxlaw-2802	249	12	;	;	PUNCT
taxlaw-2802	249	13	on	on	ADP
taxlaw-2802	249	14	the	the	DET
taxlaw-2802	249	15	other	other	ADJ
taxlaw-2802	249	16	hand	hand	NOUN
taxlaw-2802	249	17	,	,	PUNCT
taxlaw-2802	249	18	if	if	SCONJ
taxlaw-2802	249	19	§	§	PROPN
taxlaw-2802	249	20	10.52	10.52	NUM
taxlaw-2802	249	21	does	do	AUX
taxlaw-2802	249	22	not	not	PART
taxlaw-2802	249	23	establish	establish	VERB
taxlaw-2802	249	24	such	such	DET
taxlaw-2802	249	25	a	a	DET
taxlaw-2802	249	26	threshold	threshold	NOUN
taxlaw-2802	249	27	as	as	ADP
taxlaw-2802	249	28	to	to	ADP
taxlaw-2802	249	29	what	what	PRON
taxlaw-2802	249	30	constitutes	constitute	VERB
taxlaw-2802	249	31	sanctionable	sanctionable	ADJ
taxlaw-2802	249	32	conduct	conduct	NOUN
taxlaw-2802	249	33	,	,	PUNCT
taxlaw-2802	249	34	then	then	ADV
taxlaw-2802	249	35	§	§	PROPN
taxlaw-2802	249	36	10.52	10.52	NUM
taxlaw-2802	249	37	would	would	AUX
taxlaw-2802	249	38	seem	seem	VERB
taxlaw-2802	249	39	to	to	PART
taxlaw-2802	249	40	be	be	AUX
taxlaw-2802	249	41	largely	largely	ADV
taxlaw-2802	249	42	superfluous	superfluous	ADJ
taxlaw-2802	249	43	in	in	ADP
taxlaw-2802	249	44	light	light	NOUN
taxlaw-2802	249	45	of	of	ADP
taxlaw-2802	249	46	the	the	DET
taxlaw-2802	249	47	preexisting	preexist	VERB
taxlaw-2802	249	48	authority	authority	NOUN
taxlaw-2802	249	49	to	to	ADP
taxlaw-2802	249	50	sanction	sanction	NOUN
taxlaw-2802	249	51	under	under	ADP
taxlaw-2802	249	52	§	§	PROPN
taxlaw-2802	249	53	10.50	10.50	NUM
taxlaw-2802	249	54	.	.	PUNCT
taxlaw-2802	250	1	45	45	NUM
taxlaw-2802	250	2	.	.	PUNCT
taxlaw-2802	251	1	american	american	PROPN
taxlaw-2802	251	2	jobs	jobs	PROPN
taxlaw-2802	251	3	creation	creation	PROPN
taxlaw-2802	251	4	act	act	NOUN
taxlaw-2802	251	5	of	of	ADP
taxlaw-2802	251	6	2004	2004	NUM
taxlaw-2802	251	7	,	,	PUNCT
taxlaw-2802	251	8	pub	pub	NOUN
taxlaw-2802	251	9	.	.	PUNCT
taxlaw-2802	252	1	l.	l.	PROPN
taxlaw-2802	252	2	no	no	INTJ
taxlaw-2802	252	3	.	.	PROPN
taxlaw-2802	253	1	108	108	NUM
taxlaw-2802	253	2	-	-	SYM
taxlaw-2802	253	3	357	357	NUM
taxlaw-2802	253	4	,	,	PUNCT
taxlaw-2802	253	5	118	118	NUM
taxlaw-2802	253	6	stat	stat	NOUN
taxlaw-2802	253	7	.	.	PUNCT
taxlaw-2802	254	1	1418	1418	NUM
taxlaw-2802	254	2	(	(	PUNCT
taxlaw-2802	254	3	2004	2004	NUM
taxlaw-2802	254	4	)	)	PUNCT
taxlaw-2802	254	5	.	.	PUNCT
taxlaw-2802	255	1	46	46	NUM
taxlaw-2802	255	2	.	.	PUNCT
taxlaw-2802	256	1	linda	linda	PROPN
taxlaw-2802	256	2	z.	z.	PROPN
taxlaw-2802	256	3	swartz	swartz	PROPN
taxlaw-2802	256	4	&	&	CCONJ
taxlaw-2802	256	5	jean	jean	PROPN
taxlaw-2802	256	6	marie	marie	PROPN
taxlaw-2802	256	7	bertrand	bertrand	PROPN
taxlaw-2802	256	8	,	,	PUNCT
taxlaw-2802	256	9	circular	circular	ADJ
taxlaw-2802	256	10	230	230	NUM
taxlaw-2802	256	11	and	and	CCONJ
taxlaw-2802	256	12	tax	tax	NOUN
taxlaw-2802	256	13	shelters	shelter	NOUN
taxlaw-2802	256	14	in	in	ADP
taxlaw-2802	256	15	2008	2008	NUM
taxlaw-2802	256	16	,	,	PUNCT
taxlaw-2802	256	17	857	857	NUM
taxlaw-2802	256	18	pli	pli	PROPN
taxlaw-2802	256	19	/	/	SYM
taxlaw-2802	256	20	tax	tax	NOUN
taxlaw-2802	256	21	193	193	NUM
taxlaw-2802	256	22	,	,	PUNCT
taxlaw-2802	256	23	251	251	NUM
taxlaw-2802	256	24	(	(	PUNCT
taxlaw-2802	256	25	feb	feb	PROPN
taxlaw-2802	256	26	.	.	PROPN
taxlaw-2802	256	27	2009	2009	NUM
taxlaw-2802	256	28	)	)	PUNCT
taxlaw-2802	256	29	(	(	PUNCT
taxlaw-2802	256	30	citing	cite	VERB
taxlaw-2802	256	31	§	§	PROPN
taxlaw-2802	256	32	882(b	882(b	PROPN
taxlaw-2802	256	33	)	)	PUNCT
taxlaw-2802	256	34	of	of	ADP
taxlaw-2802	256	35	the	the	DET
taxlaw-2802	256	36	jobs	job	NOUN
taxlaw-2802	256	37	act	act	PROPN
taxlaw-2802	256	38	,	,	PUNCT
taxlaw-2802	256	39	amending	amend	VERB
taxlaw-2802	256	40	31	31	NUM
taxlaw-2802	256	41	u.s.c	u.s.c	ADJ
taxlaw-2802	256	42	.	.	PUNCT
taxlaw-2802	257	1	§	§	PROPN
taxlaw-2802	257	2	330(b	330(b	PROPN
taxlaw-2802	257	3	)	)	PUNCT
taxlaw-2802	257	4	)	)	PUNCT
taxlaw-2802	257	5	.	.	PUNCT
taxlaw-2802	258	1	47	47	NUM
taxlaw-2802	258	2	.	.	PUNCT
taxlaw-2802	259	1	weiser	weiser	PROPN
taxlaw-2802	259	2	,	,	PUNCT
taxlaw-2802	259	3	supra	supra	PROPN
taxlaw-2802	259	4	note	note	PROPN
taxlaw-2802	259	5	15	15	NUM
taxlaw-2802	259	6	,	,	PUNCT
taxlaw-2802	259	7	at	at	ADP
taxlaw-2802	259	8	37	37	NUM
taxlaw-2802	259	9	(	(	PUNCT
taxlaw-2802	259	10	footnote	footnote	NOUN
taxlaw-2802	259	11	omitted	omit	VERB
taxlaw-2802	259	12	)	)	PUNCT
taxlaw-2802	259	13	(	(	PUNCT
taxlaw-2802	259	14	citing	cite	VERB
taxlaw-2802	259	15	31	31	NUM
taxlaw-2802	259	16	u.s.c	u.s.c	ADJ
taxlaw-2802	259	17	.	.	PUNCT
taxlaw-2802	260	1	§	§	PROPN
taxlaw-2802	260	2	330(b	330(b	PROPN
taxlaw-2802	260	3	)	)	PUNCT
taxlaw-2802	260	4	)	)	PUNCT
taxlaw-2802	260	5	.	.	PUNCT
taxlaw-2802	261	1	48	48	NUM
taxlaw-2802	261	2	.	.	PUNCT
taxlaw-2802	262	1	see	see	VERB
taxlaw-2802	262	2	swartz	swartz	PROPN
taxlaw-2802	262	3	&	&	CCONJ
taxlaw-2802	262	4	bertrand	bertrand	PROPN
taxlaw-2802	262	5	,	,	PUNCT
taxlaw-2802	262	6	supra	supra	PROPN
taxlaw-2802	262	7	note	note	PROPN
taxlaw-2802	262	8	46	46	NUM
taxlaw-2802	262	9	,	,	PUNCT
taxlaw-2802	262	10	at	at	ADP
taxlaw-2802	262	11	251	251	NUM
taxlaw-2802	262	12	;	;	PUNCT
taxlaw-2802	262	13	weiser	weiser	NOUN
taxlaw-2802	262	14	,	,	PUNCT
taxlaw-2802	262	15	supra	supra	PROPN
taxlaw-2802	262	16	note	note	PROPN
taxlaw-2802	262	17	15	15	NUM
taxlaw-2802	262	18	,	,	PUNCT
taxlaw-2802	262	19	at	at	ADP
taxlaw-2802	262	20	37	37	NUM
taxlaw-2802	262	21	.	.	PUNCT
taxlaw-2802	263	1	“	"	PUNCT
taxlaw-2802	263	2	[	[	X
taxlaw-2802	263	3	f]actors	f]actor	NOUN
taxlaw-2802	263	4	that	that	PRON
taxlaw-2802	263	5	may	may	AUX
taxlaw-2802	263	6	be	be	AUX
taxlaw-2802	263	7	relevant	relevant	ADJ
taxlaw-2802	263	8	to	to	ADP
taxlaw-2802	263	9	determining	determine	VERB
taxlaw-2802	263	10	whether	whether	SCONJ
taxlaw-2802	263	11	a	a	DET
taxlaw-2802	263	12	monetary	monetary	ADJ
taxlaw-2802	263	13	penalty	penalty	NOUN
taxlaw-2802	263	14	should	should	AUX
taxlaw-2802	263	15	appropriately	appropriately	ADV
taxlaw-2802	263	16	be	be	AUX
taxlaw-2802	263	17	imposed	impose	VERB
taxlaw-2802	263	18	on	on	ADP
taxlaw-2802	263	19	an	an	DET
taxlaw-2802	263	20	employer	employer	NOUN
taxlaw-2802	263	21	include	include	VERB
taxlaw-2802	263	22	(	(	PUNCT
taxlaw-2802	263	23	i	i	NOUN
taxlaw-2802	263	24	)	)	PUNCT
taxlaw-2802	263	25	the	the	DET
taxlaw-2802	263	26	gravity	gravity	NOUN
taxlaw-2802	263	27	of	of	ADP
taxlaw-2802	263	28	the	the	DET
taxlaw-2802	263	29	misconduct	misconduct	NOUN
taxlaw-2802	263	30	,	,	PUNCT
taxlaw-2802	263	31	(	(	PUNCT
taxlaw-2802	263	32	ii	ii	NOUN
taxlaw-2802	263	33	)	)	PUNCT
taxlaw-2802	263	34	any	any	DET
taxlaw-2802	263	35	history	history	NOUN
taxlaw-2802	263	36	of	of	ADP
taxlaw-2802	263	37	noncompliance	noncompliance	NOUN
taxlaw-2802	263	38	by	by	ADP
taxlaw-2802	263	39	the	the	DET
taxlaw-2802	263	40	employer	employer	NOUN
taxlaw-2802	263	41	,	,	PUNCT
taxlaw-2802	263	42	(	(	PUNCT
taxlaw-2802	263	43	iii	iii	X
taxlaw-2802	263	44	)	)	PUNCT
taxlaw-2802	263	45	preventative	preventative	ADJ
taxlaw-2802	263	46	measures	measure	NOUN
taxlaw-2802	263	47	in	in	ADP
taxlaw-2802	263	48	effect	effect	NOUN
taxlaw-2802	263	49	prior	prior	ADV
taxlaw-2802	263	50	to	to	ADP
taxlaw-2802	263	51	the	the	DET
taxlaw-2802	263	52	misconduct	misconduct	NOUN
taxlaw-2802	263	53	’s	’s	PART
taxlaw-2802	263	54	occurrence	occurrence	NOUN
taxlaw-2802	263	55	,	,	PUNCT
taxlaw-2802	263	56	and	and	CCONJ
taxlaw-2802	263	57	(	(	PUNCT
taxlaw-2802	263	58	iv	iv	X
taxlaw-2802	263	59	)	)	PUNCT
taxlaw-2802	263	60	any	any	DET
taxlaw-2802	263	61	corrective	corrective	ADJ
taxlaw-2802	263	62	measures	measure	NOUN
taxlaw-2802	263	63	taken	take	VERB
taxlaw-2802	263	64	by	by	ADP
taxlaw-2802	263	65	the	the	DET
taxlaw-2802	263	66	employer	employer	NOUN
taxlaw-2802	263	67	after	after	SCONJ
taxlaw-2802	263	68	it	it	PRON
taxlaw-2802	263	69	discovers	discover	VERB
taxlaw-2802	263	70	the	the	DET
taxlaw-2802	263	71	misconduct	misconduct	NOUN
taxlaw-2802	263	72	.	.	PUNCT
taxlaw-2802	263	73	”	"	PUNCT
taxlaw-2802	264	1	swartz	swartz	PROPN
taxlaw-2802	264	2	&	&	CCONJ
taxlaw-2802	264	3	bertrand	bertrand	PROPN
taxlaw-2802	264	4	,	,	PUNCT
taxlaw-2802	264	5	supra	supra	PROPN
taxlaw-2802	264	6	note	note	PROPN
taxlaw-2802	264	7	46	46	NUM
taxlaw-2802	264	8	,	,	PUNCT
taxlaw-2802	264	9	at	at	ADP
taxlaw-2802	264	10	252	252	NUM
taxlaw-2802	264	11	n.226	n.226	NOUN
taxlaw-2802	264	12	(	(	PUNCT
taxlaw-2802	264	13	citing	cite	VERB
taxlaw-2802	264	14	notice	notice	NOUN
taxlaw-2802	264	15	2007	2007	NUM
taxlaw-2802	264	16	-	-	SYM
taxlaw-2802	264	17	39	39	NUM
taxlaw-2802	264	18	,	,	PUNCT
taxlaw-2802	264	19	2007	2007	NUM
taxlaw-2802	264	20	-	-	SYM
taxlaw-2802	264	21	20	20	NUM
taxlaw-2802	264	22	i.r.b	i.r.b	NOUN
taxlaw-2802	264	23	.	.	PUNCT
taxlaw-2802	264	24	1243	1243	NUM
taxlaw-2802	264	25	)	)	PUNCT
taxlaw-2802	264	26	.	.	PUNCT
taxlaw-2802	265	1	columbia	columbia	PROPN
taxlaw-2802	265	2	jour	jour	PROPN
taxlaw-2802	265	3	�	�	PROPN
taxlaw-2802	265	4	al	al	PROPN
taxlaw-2802	265	5	of	of	ADP
taxlaw-2802	265	6	tax	tax	NOUN
taxlaw-2802	265	7	law	law	NOUN
taxlaw-2802	265	8	[	[	X
taxlaw-2802	265	9	vol	vol	NOUN
taxlaw-2802	265	10	2:150	2:150	NUM
taxlaw-2802	265	11	160	160	NUM
taxlaw-2802	265	12	when	when	SCONJ
taxlaw-2802	265	13	providing	provide	VERB
taxlaw-2802	265	14	a	a	DET
taxlaw-2802	265	15	significant	significant	ADJ
taxlaw-2802	265	16	purpose	purpose	NOUN
taxlaw-2802	265	17	transaction	transaction	NOUN
taxlaw-2802	265	18	opinion	opinion	NOUN
taxlaw-2802	265	19	that	that	PRON
taxlaw-2802	265	20	is	be	AUX
taxlaw-2802	265	21	either	either	CCONJ
taxlaw-2802	265	22	a	a	DET
taxlaw-2802	265	23	“	"	PUNCT
taxlaw-2802	265	24	reliance	reliance	NOUN
taxlaw-2802	265	25	opinion	opinion	NOUN
taxlaw-2802	265	26	”	"	PUNCT
taxlaw-2802	265	27	or	or	CCONJ
taxlaw-2802	265	28	a	a	DET
taxlaw-2802	265	29	“	"	PUNCT
taxlaw-2802	265	30	marketed	marketed	ADJ
taxlaw-2802	265	31	opinion	opinion	NOUN
taxlaw-2802	265	32	,	,	PUNCT
taxlaw-2802	265	33	”	"	PUNCT
taxlaw-2802	265	34	a	a	DET
taxlaw-2802	265	35	practitioner	practitioner	NOUN
taxlaw-2802	265	36	can	can	AUX
taxlaw-2802	265	37	opt	opt	VERB
taxlaw-2802	265	38	out	out	ADP
taxlaw-2802	265	39	of	of	ADP
taxlaw-2802	265	40	the	the	DET
taxlaw-2802	265	41	requirement	requirement	NOUN
taxlaw-2802	265	42	to	to	PART
taxlaw-2802	265	43	follow	follow	VERB
taxlaw-2802	265	44	the	the	DET
taxlaw-2802	265	45	covered	covered	ADJ
taxlaw-2802	265	46	opinion	opinion	NOUN
taxlaw-2802	265	47	regulations	regulation	NOUN
taxlaw-2802	265	48	if	if	SCONJ
taxlaw-2802	265	49	he	he	PRON
taxlaw-2802	265	50	or	or	CCONJ
taxlaw-2802	265	51	she	she	PRON
taxlaw-2802	265	52	prominently49	prominently49	NOUN
taxlaw-2802	265	53	places	place	VERB
taxlaw-2802	265	54	certain	certain	ADJ
taxlaw-2802	265	55	disclaimers	disclaimer	NOUN
taxlaw-2802	265	56	on	on	ADP
taxlaw-2802	265	57	the	the	DET
taxlaw-2802	265	58	opinion	opinion	NOUN
taxlaw-2802	265	59	.	.	PUNCT
taxlaw-2802	266	1	written	write	VERB
taxlaw-2802	266	2	advice	advice	NOUN
taxlaw-2802	266	3	concerning	concern	VERB
taxlaw-2802	266	4	a	a	DET
taxlaw-2802	266	5	significant	significant	ADJ
taxlaw-2802	266	6	purpose	purpose	NOUN
taxlaw-2802	266	7	transaction	transaction	NOUN
taxlaw-2802	266	8	that	that	PRON
taxlaw-2802	266	9	otherwise	otherwise	ADV
taxlaw-2802	266	10	comes	come	VERB
taxlaw-2802	266	11	within	within	ADP
taxlaw-2802	266	12	the	the	DET
taxlaw-2802	266	13	definition	definition	NOUN
taxlaw-2802	266	14	of	of	ADP
taxlaw-2802	266	15	a	a	DET
taxlaw-2802	266	16	“	"	PUNCT
taxlaw-2802	266	17	reliance	reliance	NOUN
taxlaw-2802	266	18	opinion”50	opinion”50	PROPN
taxlaw-2802	266	19	will	will	AUX
taxlaw-2802	266	20	not	not	PART
taxlaw-2802	266	21	be	be	AUX
taxlaw-2802	266	22	treated	treat	VERB
taxlaw-2802	266	23	as	as	ADP
taxlaw-2802	266	24	such	such	ADJ
taxlaw-2802	266	25	for	for	ADP
taxlaw-2802	266	26	purposes	purpose	NOUN
taxlaw-2802	266	27	of	of	ADP
taxlaw-2802	266	28	the	the	DET
taxlaw-2802	266	29	regulations	regulation	NOUN
taxlaw-2802	266	30	“	"	PUNCT
taxlaw-2802	266	31	if	if	SCONJ
taxlaw-2802	266	32	the	the	DET
taxlaw-2802	266	33	practitioner	practitioner	NOUN
taxlaw-2802	266	34	prominently	prominently	ADV
taxlaw-2802	266	35	discloses	disclose	VERB
taxlaw-2802	266	36	in	in	ADP
taxlaw-2802	266	37	the	the	DET
taxlaw-2802	266	38	written	write	VERB
taxlaw-2802	266	39	advice	advice	NOUN
taxlaw-2802	266	40	that	that	SCONJ
taxlaw-2802	266	41	it	it	PRON
taxlaw-2802	266	42	was	be	AUX
taxlaw-2802	266	43	not	not	PART
taxlaw-2802	266	44	intended	intend	VERB
taxlaw-2802	266	45	or	or	CCONJ
taxlaw-2802	266	46	written	write	VERB
taxlaw-2802	266	47	by	by	ADP
taxlaw-2802	266	48	the	the	DET
taxlaw-2802	266	49	practitioner	practitioner	NOUN
taxlaw-2802	266	50	to	to	PART
taxlaw-2802	266	51	be	be	AUX
taxlaw-2802	266	52	used	use	VERB
taxlaw-2802	266	53	,	,	PUNCT
taxlaw-2802	266	54	and	and	CCONJ
taxlaw-2802	266	55	that	that	SCONJ
taxlaw-2802	266	56	it	it	PRON
taxlaw-2802	266	57	can	can	AUX
taxlaw-2802	266	58	not	not	PART
taxlaw-2802	266	59	be	be	AUX
taxlaw-2802	266	60	used	use	VERB
taxlaw-2802	266	61	by	by	ADP
taxlaw-2802	266	62	the	the	DET
taxlaw-2802	266	63	taxpayer	taxpayer	NOUN
taxlaw-2802	266	64	,	,	PUNCT
taxlaw-2802	266	65	for	for	ADP
taxlaw-2802	266	66	the	the	DET
taxlaw-2802	266	67	purpose	purpose	NOUN
taxlaw-2802	266	68	of	of	ADP
taxlaw-2802	266	69	avoiding	avoid	VERB
taxlaw-2802	266	70	penalties	penalty	NOUN
taxlaw-2802	266	71	that	that	PRON
taxlaw-2802	266	72	may	may	AUX
taxlaw-2802	266	73	be	be	AUX
taxlaw-2802	266	74	imposed	impose	VERB
taxlaw-2802	266	75	on	on	ADP
taxlaw-2802	266	76	the	the	DET
taxlaw-2802	266	77	taxpayer	taxpayer	NOUN
taxlaw-2802	266	78	.	.	PUNCT
taxlaw-2802	267	1	”51	”51	PROPN
taxlaw-2802	267	2	(	(	PUNCT
taxlaw-2802	267	3	such	such	DET
taxlaw-2802	267	4	a	a	DET
taxlaw-2802	267	5	disclosure	disclosure	NOUN
taxlaw-2802	267	6	is	be	AUX
taxlaw-2802	267	7	referred	refer	VERB
taxlaw-2802	267	8	to	to	ADP
taxlaw-2802	267	9	herein	herein	NOUN
taxlaw-2802	267	10	as	as	ADP
taxlaw-2802	267	11	a	a	DET
taxlaw-2802	267	12	“	"	PUNCT
taxlaw-2802	267	13	non	non	ADJ
taxlaw-2802	267	14	-	-	ADJ
taxlaw-2802	267	15	reliance	reliance	ADJ
taxlaw-2802	267	16	disclaimer	disclaimer	ADJ
taxlaw-2802	267	17	.	.	PUNCT
taxlaw-2802	267	18	”	"	PUNCT
taxlaw-2802	268	1	)	)	PUNCT
taxlaw-2802	268	2	advice	advice	NOUN
taxlaw-2802	268	3	that	that	PRON
taxlaw-2802	268	4	would	would	AUX
taxlaw-2802	268	5	otherwise	otherwise	ADV
taxlaw-2802	268	6	constitute	constitute	VERB
taxlaw-2802	268	7	a	a	DET
taxlaw-2802	268	8	“	"	PUNCT
taxlaw-2802	268	9	marketed	market	VERB
taxlaw-2802	268	10	opinion”52	opinion”52	ADJ
taxlaw-2802	268	11	concerning	concern	VERB
taxlaw-2802	268	12	a	a	DET
taxlaw-2802	268	13	significant	significant	ADJ
taxlaw-2802	268	14	purpose	purpose	NOUN
taxlaw-2802	268	15	transaction	transaction	NOUN
taxlaw-2802	268	16	will	will	AUX
taxlaw-2802	268	17	not	not	PART
taxlaw-2802	268	18	be	be	AUX
taxlaw-2802	268	19	treated	treat	VERB
taxlaw-2802	268	20	as	as	ADP
taxlaw-2802	268	21	such	such	ADJ
taxlaw-2802	268	22	under	under	ADP
taxlaw-2802	268	23	the	the	DET
taxlaw-2802	268	24	regulations	regulation	NOUN
taxlaw-2802	268	25	if	if	SCONJ
taxlaw-2802	268	26	it	it	PRON
taxlaw-2802	268	27	prominently	prominently	ADV
taxlaw-2802	268	28	contains	contain	VERB
taxlaw-2802	268	29	both	both	PRON
taxlaw-2802	268	30	a	a	DET
taxlaw-2802	268	31	non	non	ADJ
taxlaw-2802	268	32	-	-	ADJ
taxlaw-2802	268	33	reliance	reliance	ADJ
taxlaw-2802	268	34	disclaimer	disclaimer	NOUN
taxlaw-2802	268	35	and	and	CCONJ
taxlaw-2802	268	36	a	a	DET
taxlaw-2802	268	37	disclosure	disclosure	NOUN
taxlaw-2802	268	38	to	to	ADP
taxlaw-2802	268	39	the	the	DET
taxlaw-2802	268	40	effect	effect	NOUN
taxlaw-2802	268	41	that	that	SCONJ
taxlaw-2802	268	42	“	"	PUNCT
taxlaw-2802	268	43	[	[	X
taxlaw-2802	268	44	t]he	t]he	ADJ
taxlaw-2802	268	45	advice	advice	NOUN
taxlaw-2802	268	46	was	be	AUX
taxlaw-2802	268	47	written	write	VERB
taxlaw-2802	268	48	to	to	PART
taxlaw-2802	268	49	support	support	VERB
taxlaw-2802	268	50	the	the	DET
taxlaw-2802	268	51	promotion	promotion	NOUN
taxlaw-2802	268	52	or	or	CCONJ
taxlaw-2802	268	53	marketing	marketing	NOUN
taxlaw-2802	268	54	of	of	ADP
taxlaw-2802	268	55	the	the	DET
taxlaw-2802	268	56	transaction(s	transaction(s	NOUN
taxlaw-2802	268	57	)	)	PUNCT
taxlaw-2802	268	58	or	or	CCONJ
taxlaw-2802	268	59	matter(s	matter(s	NOUN
taxlaw-2802	268	60	)	)	PUNCT
taxlaw-2802	268	61	addressed	address	VERB
taxlaw-2802	268	62	by	by	ADP
taxlaw-2802	268	63	the	the	DET
taxlaw-2802	268	64	written	write	VERB
taxlaw-2802	268	65	advice	advice	NOUN
taxlaw-2802	268	66	[	[	X
taxlaw-2802	268	67	and	and	CCONJ
taxlaw-2802	268	68	that	that	SCONJ
taxlaw-2802	268	69	the	the	DET
taxlaw-2802	268	70	]	]	X
taxlaw-2802	268	71	taxpayer	taxpayer	NOUN
taxlaw-2802	268	72	should	should	AUX
taxlaw-2802	268	73	seek	seek	VERB
taxlaw-2802	268	74	advice	advice	NOUN
taxlaw-2802	268	75	based	base	VERB
taxlaw-2802	268	76	on	on	ADP
taxlaw-2802	268	77	the	the	DET
taxlaw-2802	268	78	taxpayer	taxpayer	NOUN
taxlaw-2802	268	79	's	's	PART
taxlaw-2802	268	80	particular	particular	ADJ
taxlaw-2802	268	81	circumstances	circumstance	NOUN
taxlaw-2802	268	82	from	from	ADP
taxlaw-2802	268	83	an	an	DET
taxlaw-2802	268	84	independent	independent	ADJ
taxlaw-2802	268	85	tax	tax	NOUN
taxlaw-2802	268	86	advisor	advisor	NOUN
taxlaw-2802	268	87	.	.	PUNCT
taxlaw-2802	269	1	”53	”53	NOUN
taxlaw-2802	269	2	a	a	DET
taxlaw-2802	269	3	practitioner	practitioner	NOUN
taxlaw-2802	269	4	can	can	AUX
taxlaw-2802	269	5	not	not	PART
taxlaw-2802	269	6	opt	opt	VERB
taxlaw-2802	269	7	out	out	ADP
taxlaw-2802	269	8	of	of	ADP
taxlaw-2802	269	9	compliance	compliance	NOUN
taxlaw-2802	269	10	with	with	ADP
taxlaw-2802	269	11	the	the	DET
taxlaw-2802	269	12	covered	covered	ADJ
taxlaw-2802	269	13	opinion	opinion	NOUN
taxlaw-2802	269	14	regulations	regulation	NOUN
taxlaw-2802	269	15	by	by	ADP
taxlaw-2802	269	16	including	include	VERB
taxlaw-2802	269	17	a	a	DET
taxlaw-2802	269	18	non	non	ADJ
taxlaw-2802	269	19	-	-	ADJ
taxlaw-2802	269	20	reliance	reliance	ADJ
taxlaw-2802	269	21	disclaimer	disclaimer	NOUN
taxlaw-2802	269	22	(	(	PUNCT
taxlaw-2802	269	23	or	or	CCONJ
taxlaw-2802	269	24	by	by	ADP
taxlaw-2802	269	25	any	any	DET
taxlaw-2802	269	26	other	other	ADJ
taxlaw-2802	269	27	means	mean	NOUN
taxlaw-2802	269	28	)	)	PUNCT
taxlaw-2802	269	29	if	if	SCONJ
taxlaw-2802	269	30	he	he	PRON
taxlaw-2802	269	31	or	or	CCONJ
taxlaw-2802	269	32	she	she	PRON
taxlaw-2802	269	33	provides	provide	VERB
taxlaw-2802	269	34	a	a	DET
taxlaw-2802	269	35	listed	list	VERB
taxlaw-2802	269	36	transaction	transaction	NOUN
taxlaw-2802	269	37	opinion	opinion	NOUN
taxlaw-2802	269	38	,	,	PUNCT
taxlaw-2802	269	39	a	a	DET
taxlaw-2802	269	40	principal	principal	ADJ
taxlaw-2802	269	41	purpose	purpose	NOUN
taxlaw-2802	269	42	transaction	transaction	NOUN
taxlaw-2802	269	43	opinion	opinion	NOUN
taxlaw-2802	269	44	or	or	CCONJ
taxlaw-2802	269	45	a	a	DET
taxlaw-2802	269	46	significant	significant	ADJ
taxlaw-2802	269	47	purpose	purpose	NOUN
taxlaw-2802	269	48	transaction	transaction	NOUN
taxlaw-2802	269	49	opinion	opinion	NOUN
taxlaw-2802	269	50	that	that	PRON
taxlaw-2802	269	51	is	be	AUX
taxlaw-2802	269	52	either	either	CCONJ
taxlaw-2802	269	53	subject	subject	ADJ
taxlaw-2802	269	54	to	to	ADP
taxlaw-2802	269	55	conditions	condition	NOUN
taxlaw-2802	269	56	of	of	ADP
taxlaw-2802	269	57	confidentiality	confidentiality	NOUN
taxlaw-2802	269	58	or	or	CCONJ
taxlaw-2802	269	59	subject	subject	NOUN
taxlaw-2802	269	60	to	to	ADP
taxlaw-2802	269	61	contractual	contractual	ADJ
taxlaw-2802	269	62	protection.54	protection.54	PROPN
taxlaw-2802	269	63	ii	ii	NOUN
taxlaw-2802	269	64	.	.	PUNCT
taxlaw-2802	270	1	the	the	DET
taxlaw-2802	270	2	development	development	NOUN
taxlaw-2802	270	3	of	of	ADP
taxlaw-2802	270	4	,	,	PUNCT
taxlaw-2802	270	5	and	and	CCONJ
taxlaw-2802	270	6	purpose	purpose	NOUN
taxlaw-2802	270	7	behind	behind	ADP
taxlaw-2802	270	8	,	,	PUNCT
taxlaw-2802	270	9	circular	circular	ADJ
taxlaw-2802	270	10	230	230	NUM
taxlaw-2802	270	11	’s	’s	PART
taxlaw-2802	270	12	covered	cover	VERB
taxlaw-2802	270	13	opinion	opinion	NOUN
taxlaw-2802	270	14	regulations	regulation	NOUN
taxlaw-2802	270	15	.	.	PUNCT
taxlaw-2802	271	1	under	under	ADP
taxlaw-2802	271	2	31	31	NUM
taxlaw-2802	271	3	u.s.c	u.s.c	ADJ
taxlaw-2802	271	4	.	.	PUNCT
taxlaw-2802	272	1	§	§	PROPN
taxlaw-2802	272	2	330	330	NUM
taxlaw-2802	272	3	,	,	PUNCT
taxlaw-2802	272	4	the	the	DET
taxlaw-2802	272	5	secretary	secretary	NOUN
taxlaw-2802	272	6	of	of	ADP
taxlaw-2802	272	7	the	the	DET
taxlaw-2802	272	8	treasury	treasury	NOUN
taxlaw-2802	272	9	is	be	AUX
taxlaw-2802	272	10	authorized	authorize	VERB
taxlaw-2802	272	11	to	to	PART
taxlaw-2802	272	12	regulate	regulate	VERB
taxlaw-2802	272	13	the	the	DET
taxlaw-2802	272	14	practice	practice	NOUN
taxlaw-2802	272	15	of	of	ADP
taxlaw-2802	272	16	tax	tax	NOUN
taxlaw-2802	272	17	representatives	representative	NOUN
taxlaw-2802	272	18	before	before	ADP
taxlaw-2802	272	19	the	the	DET
taxlaw-2802	272	20	treasury	treasury	NOUN
taxlaw-2802	272	21	department.55	department.55	PROPN
taxlaw-2802	272	22	in	in	ADP
taxlaw-2802	272	23	1966	1966	NUM
taxlaw-2802	272	24	,	,	PUNCT
taxlaw-2802	272	25	pursuant	pursuant	ADJ
taxlaw-2802	272	26	to	to	ADP
taxlaw-2802	272	27	that	that	DET
taxlaw-2802	272	28	grant	grant	NOUN
taxlaw-2802	272	29	of	of	ADP
taxlaw-2802	272	30	authority	authority	NOUN
taxlaw-2802	272	31	,	,	PUNCT
taxlaw-2802	272	32	the	the	DET
taxlaw-2802	272	33	secretary	secretary	NOUN
taxlaw-2802	272	34	49	49	NUM
taxlaw-2802	272	35	.	.	PUNCT
taxlaw-2802	273	1	the	the	DET
taxlaw-2802	273	2	standards	standard	NOUN
taxlaw-2802	273	3	for	for	ADP
taxlaw-2802	273	4	“	"	PUNCT
taxlaw-2802	273	5	prominent	prominent	ADJ
taxlaw-2802	273	6	”	"	PUNCT
taxlaw-2802	273	7	disclosure	disclosure	NOUN
taxlaw-2802	273	8	are	be	AUX
taxlaw-2802	273	9	set	set	VERB
taxlaw-2802	273	10	forth	forth	ADV
taxlaw-2802	273	11	in	in	ADP
taxlaw-2802	273	12	circular	circular	ADJ
taxlaw-2802	273	13	230	230	NUM
taxlaw-2802	273	14	§	§	PROPN
taxlaw-2802	273	15	10.35(b)(8	10.35(b)(8	NUM
taxlaw-2802	273	16	)	)	PUNCT
taxlaw-2802	273	17	.	.	PUNCT
taxlaw-2802	274	1	50	50	NUM
taxlaw-2802	274	2	.	.	X
taxlaw-2802	275	1	for	for	ADP
taxlaw-2802	275	2	the	the	DET
taxlaw-2802	275	3	definition	definition	NOUN
taxlaw-2802	275	4	of	of	ADP
taxlaw-2802	275	5	“	"	PUNCT
taxlaw-2802	275	6	reliance	reliance	NOUN
taxlaw-2802	275	7	opinion	opinion	NOUN
taxlaw-2802	275	8	”	"	PUNCT
taxlaw-2802	275	9	under	under	ADP
taxlaw-2802	275	10	circular	circular	ADJ
taxlaw-2802	275	11	230	230	NUM
taxlaw-2802	275	12	,	,	PUNCT
taxlaw-2802	275	13	see	see	VERB
taxlaw-2802	275	14	supra	supra	PROPN
taxlaw-2802	275	15	note	note	PROPN
taxlaw-2802	275	16	8	8	NUM
taxlaw-2802	275	17	.	.	X
taxlaw-2802	275	18	51	51	NUM
taxlaw-2802	275	19	.	.	NOUN
taxlaw-2802	275	20	31	31	NUM
taxlaw-2802	275	21	c.f.r	c.f.r	NOUN
taxlaw-2802	275	22	.	.	PUNCT
taxlaw-2802	276	1	§	§	PROPN
taxlaw-2802	276	2	10.35(b)(4)(ii	10.35(b)(4)(ii	NUM
taxlaw-2802	276	3	)	)	PUNCT
taxlaw-2802	276	4	(	(	PUNCT
taxlaw-2802	276	5	2010	2010	NUM
taxlaw-2802	276	6	)	)	PUNCT
taxlaw-2802	276	7	.	.	PUNCT
taxlaw-2802	277	1	52	52	NUM
taxlaw-2802	277	2	.	.	PUNCT
taxlaw-2802	278	1	for	for	ADP
taxlaw-2802	278	2	the	the	DET
taxlaw-2802	278	3	definition	definition	NOUN
taxlaw-2802	278	4	of	of	ADP
taxlaw-2802	278	5	“	"	PUNCT
taxlaw-2802	278	6	marketed	market	VERB
taxlaw-2802	278	7	opinion	opinion	NOUN
taxlaw-2802	278	8	”	"	PUNCT
taxlaw-2802	278	9	under	under	ADP
taxlaw-2802	278	10	circular	circular	ADJ
taxlaw-2802	278	11	230	230	NUM
taxlaw-2802	278	12	,	,	PUNCT
taxlaw-2802	278	13	see	see	VERB
taxlaw-2802	278	14	supra	supra	PROPN
taxlaw-2802	278	15	note	note	NOUN
taxlaw-2802	278	16	9	9	NUM
taxlaw-2802	278	17	.	.	X
taxlaw-2802	278	18	53	53	NUM
taxlaw-2802	278	19	.	.	NOUN
taxlaw-2802	278	20	31	31	NUM
taxlaw-2802	278	21	c.f.r	c.f.r	NOUN
taxlaw-2802	278	22	.	.	PUNCT
taxlaw-2802	279	1	§	§	PROPN
taxlaw-2802	279	2	10.35(b)(5)(ii	10.35(b)(5)(ii	NUM
taxlaw-2802	279	3	)	)	PUNCT
taxlaw-2802	279	4	(	(	PUNCT
taxlaw-2802	279	5	2010	2010	NUM
taxlaw-2802	279	6	)	)	PUNCT
taxlaw-2802	279	7	.	.	PUNCT
taxlaw-2802	280	1	54	54	NUM
taxlaw-2802	280	2	.	.	PUNCT
taxlaw-2802	281	1	provisions	provision	NOUN
taxlaw-2802	281	2	specifying	specify	VERB
taxlaw-2802	281	3	that	that	SCONJ
taxlaw-2802	281	4	written	write	VERB
taxlaw-2802	281	5	advice	advice	NOUN
taxlaw-2802	281	6	will	will	AUX
taxlaw-2802	281	7	not	not	PART
taxlaw-2802	281	8	be	be	AUX
taxlaw-2802	281	9	treated	treat	VERB
taxlaw-2802	281	10	as	as	ADP
taxlaw-2802	281	11	a	a	DET
taxlaw-2802	281	12	covered	covered	ADJ
taxlaw-2802	281	13	opinion	opinion	NOUN
taxlaw-2802	281	14	if	if	SCONJ
taxlaw-2802	281	15	the	the	DET
taxlaw-2802	281	16	appropriate	appropriate	ADJ
taxlaw-2802	281	17	disclaimers	disclaimer	NOUN
taxlaw-2802	281	18	are	be	AUX
taxlaw-2802	281	19	prominently	prominently	ADV
taxlaw-2802	281	20	included	include	VERB
taxlaw-2802	281	21	are	be	AUX
taxlaw-2802	281	22	set	set	VERB
taxlaw-2802	281	23	forth	forth	ADV
taxlaw-2802	281	24	in	in	ADP
taxlaw-2802	281	25	the	the	DET
taxlaw-2802	281	26	definitions	definition	NOUN
taxlaw-2802	281	27	of	of	ADP
taxlaw-2802	281	28	“	"	PUNCT
taxlaw-2802	281	29	reliance	reliance	NOUN
taxlaw-2802	281	30	opinion	opinion	NOUN
taxlaw-2802	281	31	”	"	PUNCT
taxlaw-2802	281	32	and	and	CCONJ
taxlaw-2802	281	33	“	"	PUNCT
taxlaw-2802	281	34	marketed	market	VERB
taxlaw-2802	281	35	opinion	opinion	NOUN
taxlaw-2802	281	36	”	"	PUNCT
taxlaw-2802	281	37	and	and	CCONJ
taxlaw-2802	281	38	those	those	DET
taxlaw-2802	281	39	provisions	provision	NOUN
taxlaw-2802	281	40	expressly	expressly	ADV
taxlaw-2802	281	41	do	do	AUX
taxlaw-2802	281	42	not	not	PART
taxlaw-2802	281	43	apply	apply	VERB
taxlaw-2802	281	44	in	in	ADP
taxlaw-2802	281	45	the	the	DET
taxlaw-2802	281	46	context	context	NOUN
taxlaw-2802	281	47	of	of	ADP
taxlaw-2802	281	48	opinions	opinion	NOUN
taxlaw-2802	281	49	concerning	concern	VERB
taxlaw-2802	281	50	either	either	CCONJ
taxlaw-2802	281	51	listed	list	VERB
taxlaw-2802	281	52	transactions	transaction	NOUN
taxlaw-2802	281	53	or	or	CCONJ
taxlaw-2802	281	54	principal	principal	ADJ
taxlaw-2802	281	55	purpose	purpose	NOUN
taxlaw-2802	281	56	transactions	transaction	NOUN
taxlaw-2802	281	57	.	.	PUNCT
taxlaw-2802	282	1	see	see	VERB
taxlaw-2802	282	2	31	31	NUM
taxlaw-2802	282	3	c.f.r	c.f.r	NOUN
taxlaw-2802	282	4	.	.	PUNCT
taxlaw-2802	283	1	§	§	PROPN
taxlaw-2802	283	2	§	§	PROPN
taxlaw-2802	283	3	10.35(b)(4)(ii	10.35(b)(4)(ii	NUM
taxlaw-2802	283	4	)	)	PUNCT
taxlaw-2802	283	5	and	and	CCONJ
taxlaw-2802	283	6	10.35(b)(5)(ii	10.35(b)(5)(ii	NUM
taxlaw-2802	283	7	)	)	PUNCT
taxlaw-2802	283	8	(	(	PUNCT
taxlaw-2802	283	9	2010	2010	NUM
taxlaw-2802	283	10	)	)	PUNCT
taxlaw-2802	283	11	.	.	PUNCT
taxlaw-2802	284	1	no	no	DET
taxlaw-2802	284	2	similar	similar	ADJ
taxlaw-2802	284	3	rules	rule	NOUN
taxlaw-2802	284	4	for	for	ADP
taxlaw-2802	284	5	excepting	except	VERB
taxlaw-2802	284	6	written	write	VERB
taxlaw-2802	284	7	advice	advice	NOUN
taxlaw-2802	284	8	from	from	ADP
taxlaw-2802	284	9	the	the	DET
taxlaw-2802	284	10	scope	scope	NOUN
taxlaw-2802	284	11	of	of	ADP
taxlaw-2802	284	12	the	the	DET
taxlaw-2802	284	13	“	"	PUNCT
taxlaw-2802	284	14	covered	covered	ADJ
taxlaw-2802	284	15	opinion	opinion	NOUN
taxlaw-2802	284	16	”	"	PUNCT
taxlaw-2802	284	17	definition	definition	NOUN
taxlaw-2802	284	18	exist	exist	VERB
taxlaw-2802	284	19	in	in	ADP
taxlaw-2802	284	20	the	the	DET
taxlaw-2802	284	21	provisions	provision	NOUN
taxlaw-2802	284	22	governing	govern	VERB
taxlaw-2802	284	23	listed	list	VERB
taxlaw-2802	284	24	transaction	transaction	NOUN
taxlaw-2802	284	25	opinions	opinion	NOUN
taxlaw-2802	284	26	or	or	CCONJ
taxlaw-2802	284	27	principal	principal	ADJ
taxlaw-2802	284	28	purpose	purpose	NOUN
taxlaw-2802	284	29	transaction	transaction	NOUN
taxlaw-2802	284	30	opinions	opinion	NOUN
taxlaw-2802	284	31	,	,	PUNCT
taxlaw-2802	284	32	nor	nor	CCONJ
taxlaw-2802	284	33	do	do	AUX
taxlaw-2802	284	34	they	they	PRON
taxlaw-2802	284	35	exist	exist	VERB
taxlaw-2802	284	36	within	within	ADP
taxlaw-2802	284	37	the	the	DET
taxlaw-2802	284	38	provisions	provision	NOUN
taxlaw-2802	284	39	for	for	ADP
taxlaw-2802	284	40	opinions	opinion	NOUN
taxlaw-2802	284	41	subject	subject	ADJ
taxlaw-2802	284	42	to	to	ADP
taxlaw-2802	284	43	conditions	condition	NOUN
taxlaw-2802	284	44	of	of	ADP
taxlaw-2802	284	45	confidentiality	confidentiality	NOUN
taxlaw-2802	284	46	or	or	CCONJ
taxlaw-2802	284	47	to	to	ADP
taxlaw-2802	284	48	contractual	contractual	ADJ
taxlaw-2802	284	49	protection	protection	NOUN
taxlaw-2802	284	50	.	.	PUNCT
taxlaw-2802	285	1	see	see	VERB
taxlaw-2802	285	2	31	31	NUM
taxlaw-2802	285	3	c.f.r	c.f.r	NOUN
taxlaw-2802	285	4	.	.	PUNCT
taxlaw-2802	286	1	§	§	PROPN
taxlaw-2802	286	2	§	§	PROPN
taxlaw-2802	286	3	10.35(b)(2)(i)(a	10.35(b)(2)(i)(a	NUM
taxlaw-2802	286	4	)	)	PUNCT
taxlaw-2802	286	5	,	,	PUNCT
taxlaw-2802	286	6	10.35(b)(2)(i)(b	10.35(b)(2)(i)(b	NUM
taxlaw-2802	286	7	)	)	PUNCT
taxlaw-2802	286	8	,	,	PUNCT
taxlaw-2802	286	9	10.35(b)(6	10.35(b)(6	NUM
taxlaw-2802	286	10	)	)	PUNCT
taxlaw-2802	286	11	,	,	PUNCT
taxlaw-2802	286	12	and	and	CCONJ
taxlaw-2802	286	13	10.35(b)(7	10.35(b)(7	NUM
taxlaw-2802	286	14	)	)	PUNCT
taxlaw-2802	286	15	(	(	PUNCT
taxlaw-2802	286	16	2010	2010	NUM
taxlaw-2802	286	17	)	)	PUNCT
taxlaw-2802	286	18	.	.	PUNCT
taxlaw-2802	287	1	55	55	NUM
taxlaw-2802	287	2	.	.	PUNCT
taxlaw-2802	288	1	weiser	weiser	PROPN
taxlaw-2802	288	2	,	,	PUNCT
taxlaw-2802	288	3	supra	supra	PROPN
taxlaw-2802	288	4	note	note	PROPN
taxlaw-2802	288	5	15	15	NUM
taxlaw-2802	288	6	,	,	PUNCT
taxlaw-2802	288	7	at	at	ADP
taxlaw-2802	288	8	29	29	NUM
taxlaw-2802	288	9	(	(	PUNCT
taxlaw-2802	288	10	citing	cite	VERB
taxlaw-2802	288	11	31	31	NUM
taxlaw-2802	288	12	u.s.c	u.s.c	ADJ
taxlaw-2802	288	13	.	.	PUNCT
taxlaw-2802	289	1	§	§	PROPN
taxlaw-2802	289	2	330	330	NUM
taxlaw-2802	289	3	)	)	PUNCT
taxlaw-2802	289	4	.	.	PUNCT
taxlaw-2802	290	1	2011	2011	NUM
taxlaw-2802	290	2	]	]	PUNCT
taxlaw-2802	290	3	circular	circular	PROPN
taxlaw-2802	290	4	argume	argume	PROPN
taxlaw-2802	290	5	�	�	PROPN
taxlaw-2802	290	6	t	t	PROPN
taxlaw-2802	290	7	161	161	NUM
taxlaw-2802	290	8	promulgated	promulgate	VERB
taxlaw-2802	290	9	circular	circular	ADJ
taxlaw-2802	290	10	230	230	NUM
taxlaw-2802	290	11	,	,	PUNCT
taxlaw-2802	290	12	at	at	ADP
taxlaw-2802	290	13	31	31	NUM
taxlaw-2802	290	14	c.f.r	c.f.r	NOUN
taxlaw-2802	290	15	.	.	PUNCT
taxlaw-2802	291	1	part	part	NOUN
taxlaw-2802	291	2	10.56	10.56	NUM
taxlaw-2802	291	3	the	the	DET
taxlaw-2802	291	4	general	general	ADJ
taxlaw-2802	291	5	purpose	purpose	NOUN
taxlaw-2802	291	6	of	of	ADP
taxlaw-2802	291	7	circular	circular	ADJ
taxlaw-2802	291	8	230	230	NUM
taxlaw-2802	291	9	is	be	AUX
taxlaw-2802	291	10	to	to	PART
taxlaw-2802	291	11	set	set	VERB
taxlaw-2802	291	12	forth	forth	ADP
taxlaw-2802	291	13	rules	rule	NOUN
taxlaw-2802	291	14	(	(	PUNCT
taxlaw-2802	291	15	1	1	X
taxlaw-2802	291	16	)	)	PUNCT
taxlaw-2802	291	17	governing	govern	VERB
taxlaw-2802	291	18	the	the	DET
taxlaw-2802	291	19	authority	authority	NOUN
taxlaw-2802	291	20	of	of	ADP
taxlaw-2802	291	21	attorneys	attorney	NOUN
taxlaw-2802	291	22	,	,	PUNCT
taxlaw-2802	291	23	certified	certify	VERB
taxlaw-2802	291	24	public	public	ADJ
taxlaw-2802	291	25	accountants	accountant	NOUN
taxlaw-2802	291	26	,	,	PUNCT
taxlaw-2802	291	27	enrolled	enrol	VERB
taxlaw-2802	291	28	agents	agent	NOUN
taxlaw-2802	291	29	,	,	PUNCT
taxlaw-2802	291	30	and	and	CCONJ
taxlaw-2802	291	31	other	other	ADJ
taxlaw-2802	291	32	persons	person	NOUN
taxlaw-2802	291	33	to	to	PART
taxlaw-2802	291	34	represent	represent	VERB
taxlaw-2802	291	35	clients	client	NOUN
taxlaw-2802	291	36	before	before	ADP
taxlaw-2802	291	37	irs	irs	PROPN
taxlaw-2802	291	38	,	,	PUNCT
taxlaw-2802	291	39	(	(	PUNCT
taxlaw-2802	291	40	2	2	X
taxlaw-2802	291	41	)	)	PUNCT
taxlaw-2802	291	42	prescribing	prescribing	NOUN
taxlaw-2802	291	43	duties	duty	NOUN
taxlaw-2802	291	44	and	and	CCONJ
taxlaw-2802	291	45	restrictions	restriction	NOUN
taxlaw-2802	291	46	of	of	ADP
taxlaw-2802	291	47	such	such	ADJ
taxlaw-2802	291	48	persons	person	NOUN
taxlaw-2802	291	49	in	in	ADP
taxlaw-2802	291	50	their	their	PRON
taxlaw-2802	291	51	practice	practice	NOUN
taxlaw-2802	291	52	before	before	ADP
taxlaw-2802	291	53	the	the	DET
taxlaw-2802	291	54	irs	irs	PROPN
taxlaw-2802	291	55	,	,	PUNCT
taxlaw-2802	291	56	and	and	CCONJ
taxlaw-2802	291	57	(	(	PUNCT
taxlaw-2802	291	58	3	3	X
taxlaw-2802	291	59	)	)	PUNCT
taxlaw-2802	291	60	providing	provide	VERB
taxlaw-2802	291	61	for	for	ADP
taxlaw-2802	291	62	discipline	discipline	NOUN
taxlaw-2802	291	63	of	of	ADP
taxlaw-2802	291	64	any	any	DET
taxlaw-2802	291	65	such	such	ADJ
taxlaw-2802	291	66	persons	person	NOUN
taxlaw-2802	291	67	who	who	PRON
taxlaw-2802	291	68	violate	violate	VERB
taxlaw-2802	291	69	those	those	DET
taxlaw-2802	291	70	duties	duty	NOUN
taxlaw-2802	291	71	or	or	CCONJ
taxlaw-2802	291	72	restrictions.57	restrictions.57	PROPN
taxlaw-2802	291	73	since	since	SCONJ
taxlaw-2802	291	74	they	they	PRON
taxlaw-2802	291	75	were	be	AUX
taxlaw-2802	291	76	originally	originally	ADV
taxlaw-2802	291	77	published	publish	VERB
taxlaw-2802	291	78	,	,	PUNCT
taxlaw-2802	291	79	the	the	DET
taxlaw-2802	291	80	circular	circular	ADJ
taxlaw-2802	291	81	230	230	NUM
taxlaw-2802	291	82	regulations	regulation	NOUN
taxlaw-2802	291	83	have	have	AUX
taxlaw-2802	291	84	been	be	AUX
taxlaw-2802	291	85	amended	amend	VERB
taxlaw-2802	291	86	a	a	DET
taxlaw-2802	291	87	number	number	NOUN
taxlaw-2802	291	88	of	of	ADP
taxlaw-2802	291	89	times.58	times.58	NOUN
taxlaw-2802	291	90	the	the	DET
taxlaw-2802	291	91	most	most	ADV
taxlaw-2802	291	92	recent	recent	ADJ
taxlaw-2802	291	93	significant	significant	ADJ
taxlaw-2802	291	94	amendments	amendment	NOUN
taxlaw-2802	291	95	to	to	PART
taxlaw-2802	291	96	circular	circular	VERB
taxlaw-2802	291	97	230	230	NUM
taxlaw-2802	291	98	are	be	AUX
taxlaw-2802	291	99	contained	contain	VERB
taxlaw-2802	291	100	in	in	ADP
taxlaw-2802	291	101	final	final	ADJ
taxlaw-2802	291	102	regulations	regulation	NOUN
taxlaw-2802	291	103	that	that	PRON
taxlaw-2802	291	104	the	the	DET
taxlaw-2802	291	105	secretary	secretary	NOUN
taxlaw-2802	291	106	adopted	adopt	VERB
taxlaw-2802	291	107	in	in	ADP
taxlaw-2802	291	108	december	december	PROPN
taxlaw-2802	291	109	2004	2004	NUM
taxlaw-2802	291	110	(	(	PUNCT
taxlaw-2802	291	111	the	the	DET
taxlaw-2802	291	112	“	"	PUNCT
taxlaw-2802	291	113	december	december	PROPN
taxlaw-2802	291	114	2004	2004	NUM
taxlaw-2802	291	115	amendments”).59	amendments”).59	ADP
taxlaw-2802	291	116	the	the	DET
taxlaw-2802	291	117	december	december	PROPN
taxlaw-2802	291	118	2004	2004	NUM
taxlaw-2802	291	119	amendments	amendment	NOUN
taxlaw-2802	291	120	added	add	VERB
taxlaw-2802	291	121	a	a	DET
taxlaw-2802	291	122	number	number	NOUN
taxlaw-2802	291	123	of	of	ADP
taxlaw-2802	291	124	regulations	regulation	NOUN
taxlaw-2802	291	125	that	that	PRON
taxlaw-2802	291	126	establish	establish	VERB
taxlaw-2802	291	127	“	"	PUNCT
taxlaw-2802	291	128	aspirational	aspirational	ADJ
taxlaw-2802	291	129	standards	standard	NOUN
taxlaw-2802	291	130	of	of	ADP
taxlaw-2802	291	131	tax	tax	NOUN
taxlaw-2802	291	132	practice	practice	NOUN
taxlaw-2802	291	133	and	and	CCONJ
taxlaw-2802	291	134	.	.	PUNCT
taxlaw-2802	291	135	.	.	PUNCT
taxlaw-2802	292	1	.	.	PUNCT
taxlaw-2802	293	1	standards	standard	NOUN
taxlaw-2802	293	2	and	and	CCONJ
taxlaw-2802	293	3	requirements	requirement	NOUN
taxlaw-2802	293	4	concerning	concern	VERB
taxlaw-2802	293	5	the	the	DET
taxlaw-2802	293	6	provision	provision	NOUN
taxlaw-2802	293	7	of	of	ADP
taxlaw-2802	293	8	tax	tax	NOUN
taxlaw-2802	293	9	advice	advice	NOUN
taxlaw-2802	293	10	.	.	PUNCT
taxlaw-2802	293	11	”60	”60	PROPN
taxlaw-2802	293	12	among	among	ADP
taxlaw-2802	293	13	those	those	DET
taxlaw-2802	293	14	added	add	VERB
taxlaw-2802	293	15	standards	standard	NOUN
taxlaw-2802	293	16	and	and	CCONJ
taxlaw-2802	293	17	requirements	requirement	NOUN
taxlaw-2802	293	18	are	be	AUX
taxlaw-2802	293	19	the	the	DET
taxlaw-2802	293	20	covered	covered	ADJ
taxlaw-2802	293	21	opinion	opinion	NOUN
taxlaw-2802	293	22	regulations	regulation	NOUN
taxlaw-2802	293	23	.	.	PUNCT
taxlaw-2802	294	1	while	while	SCONJ
taxlaw-2802	294	2	those	those	DET
taxlaw-2802	294	3	additions	addition	NOUN
taxlaw-2802	294	4	arguably	arguably	ADV
taxlaw-2802	294	5	would	would	AUX
taxlaw-2802	294	6	have	have	AUX
taxlaw-2802	294	7	exceeded	exceed	VERB
taxlaw-2802	294	8	the	the	DET
taxlaw-2802	294	9	secretary	secretary	NOUN
taxlaw-2802	294	10	’s	’s	PART
taxlaw-2802	294	11	original	original	ADJ
taxlaw-2802	294	12	regulatory	regulatory	ADJ
taxlaw-2802	294	13	authority	authority	NOUN
taxlaw-2802	294	14	pursuant	pursuant	VERB
taxlaw-2802	294	15	to	to	ADP
taxlaw-2802	294	16	31	31	NUM
taxlaw-2802	294	17	u.s.c	u.s.c	ADJ
taxlaw-2802	294	18	.	.	PUNCT
taxlaw-2802	295	1	§	§	PROPN
taxlaw-2802	295	2	330	330	NUM
taxlaw-2802	295	3	,	,	PUNCT
taxlaw-2802	295	4	the	the	DET
taxlaw-2802	295	5	secretary	secretary	NOUN
taxlaw-2802	295	6	was	be	AUX
taxlaw-2802	295	7	granted	grant	VERB
taxlaw-2802	295	8	specific	specific	ADJ
taxlaw-2802	295	9	authority	authority	NOUN
taxlaw-2802	295	10	to	to	PART
taxlaw-2802	295	11	promulgate	promulgate	VERB
taxlaw-2802	295	12	the	the	DET
taxlaw-2802	295	13	covered	covered	ADJ
taxlaw-2802	295	14	opinion	opinion	NOUN
taxlaw-2802	295	15	regulations	regulation	NOUN
taxlaw-2802	295	16	and	and	CCONJ
taxlaw-2802	295	17	the	the	DET
taxlaw-2802	295	18	other	other	ADJ
taxlaw-2802	295	19	december	december	PROPN
taxlaw-2802	295	20	2004	2004	NUM
taxlaw-2802	295	21	amendments	amendment	NOUN
taxlaw-2802	295	22	by	by	ADP
taxlaw-2802	295	23	the	the	DET
taxlaw-2802	295	24	jobs	job	NOUN
taxlaw-2802	295	25	act,61	act,61	NOUN
taxlaw-2802	295	26	which	which	PRON
taxlaw-2802	295	27	president	president	PROPN
taxlaw-2802	295	28	bush	bush	PROPN
taxlaw-2802	295	29	signed	sign	VERB
taxlaw-2802	295	30	into	into	ADP
taxlaw-2802	295	31	law	law	NOUN
taxlaw-2802	295	32	in	in	ADP
taxlaw-2802	295	33	october	october	PROPN
taxlaw-2802	295	34	2004.62	2004.62	NUM
taxlaw-2802	295	35	section	section	NOUN
taxlaw-2802	295	36	822(b	822(b	NUM
taxlaw-2802	295	37	)	)	PUNCT
taxlaw-2802	295	38	of	of	ADP
taxlaw-2802	295	39	the	the	DET
taxlaw-2802	295	40	jobs	job	NOUN
taxlaw-2802	295	41	act	act	VERB
taxlaw-2802	295	42	added	add	VERB
taxlaw-2802	295	43	31	31	NUM
taxlaw-2802	295	44	u.s.c	u.s.c	NOUN
taxlaw-2802	295	45	.	.	PUNCT
taxlaw-2802	296	1	§	§	PROPN
taxlaw-2802	296	2	330(d	330(d	PROPN
taxlaw-2802	296	3	)	)	PUNCT
taxlaw-2802	296	4	,	,	PUNCT
taxlaw-2802	296	5	“	"	PUNCT
taxlaw-2802	296	6	which	which	PRON
taxlaw-2802	296	7	provides	provide	VERB
taxlaw-2802	296	8	that	that	SCONJ
taxlaw-2802	296	9	‘	'	PUNCT
taxlaw-2802	296	10	[	[	X
taxlaw-2802	296	11	n]othing	n]othing	NOUN
taxlaw-2802	296	12	.	.	PUNCT
taxlaw-2802	296	13	.	.	PUNCT
taxlaw-2802	297	1	.	.	PUNCT
taxlaw-2802	298	1	shall	shall	AUX
taxlaw-2802	298	2	be	be	AUX
taxlaw-2802	298	3	construed	construe	VERB
taxlaw-2802	298	4	to	to	PART
taxlaw-2802	298	5	limit	limit	VERB
taxlaw-2802	298	6	the	the	DET
taxlaw-2802	298	7	authority	authority	NOUN
taxlaw-2802	298	8	of	of	ADP
taxlaw-2802	298	9	the	the	DET
taxlaw-2802	298	10	secretary	secretary	NOUN
taxlaw-2802	298	11	of	of	ADP
taxlaw-2802	298	12	the	the	DET
taxlaw-2802	298	13	treasury	treasury	NOUN
taxlaw-2802	298	14	to	to	PART
taxlaw-2802	298	15	impose	impose	VERB
taxlaw-2802	298	16	standards	standard	NOUN
taxlaw-2802	298	17	applicable	applicable	ADJ
taxlaw-2802	298	18	to	to	ADP
taxlaw-2802	298	19	the	the	DET
taxlaw-2802	298	20	rendering	rendering	NOUN
taxlaw-2802	298	21	of	of	ADP
taxlaw-2802	298	22	written	write	VERB
taxlaw-2802	298	23	advice	advice	NOUN
taxlaw-2802	298	24	.	.	PUNCT
taxlaw-2802	298	25	.	.	PUNCT
taxlaw-2802	299	1	.	.	PUNCT
taxlaw-2802	300	1	which	which	PRON
taxlaw-2802	300	2	is	be	AUX
taxlaw-2802	300	3	of	of	ADP
taxlaw-2802	300	4	a	a	DET
taxlaw-2802	300	5	type	type	NOUN
taxlaw-2802	300	6	which	which	PRON
taxlaw-2802	300	7	the	the	DET
taxlaw-2802	300	8	secretary	secretary	NOUN
taxlaw-2802	300	9	determines	determine	VERB
taxlaw-2802	300	10	as	as	ADP
taxlaw-2802	300	11	having	have	VERB
taxlaw-2802	300	12	a	a	DET
taxlaw-2802	300	13	potential	potential	NOUN
taxlaw-2802	300	14	for	for	ADP
taxlaw-2802	300	15	tax	tax	NOUN
taxlaw-2802	300	16	avoidance	avoidance	NOUN
taxlaw-2802	300	17	or	or	CCONJ
taxlaw-2802	300	18	evasion	evasion	NOUN
taxlaw-2802	300	19	.	.	PUNCT
taxlaw-2802	300	20	’”63	’”63	PROPN
taxlaw-2802	301	1	at	at	ADP
taxlaw-2802	301	2	the	the	DET
taxlaw-2802	301	3	time	time	NOUN
taxlaw-2802	301	4	when	when	SCONJ
taxlaw-2802	301	5	the	the	DET
taxlaw-2802	301	6	jobs	job	NOUN
taxlaw-2802	301	7	act	act	VERB
taxlaw-2802	301	8	became	become	VERB
taxlaw-2802	301	9	law	law	NOUN
taxlaw-2802	301	10	,	,	PUNCT
taxlaw-2802	301	11	treasury	treasury	PROPN
taxlaw-2802	301	12	had	have	AUX
taxlaw-2802	301	13	already	already	ADV
taxlaw-2802	301	14	issued	issue	VERB
taxlaw-2802	301	15	proposed	propose	VERB
taxlaw-2802	301	16	regulations	regulation	NOUN
taxlaw-2802	301	17	in	in	ADP
taxlaw-2802	301	18	2003	2003	NUM
taxlaw-2802	301	19	that	that	PRON
taxlaw-2802	301	20	largely	largely	ADV
taxlaw-2802	301	21	mirrored	mirror	VERB
taxlaw-2802	301	22	the	the	DET
taxlaw-2802	301	23	final	final	ADJ
taxlaw-2802	301	24	december	december	PROPN
taxlaw-2802	301	25	2004	2004	NUM
taxlaw-2802	301	26	amendments.64	amendments.64	PROPN
taxlaw-2802	301	27	thus	thus	ADV
taxlaw-2802	301	28	,	,	PUNCT
taxlaw-2802	301	29	the	the	DET
taxlaw-2802	301	30	jobs	job	NOUN
taxlaw-2802	301	31	act	act	VERB
taxlaw-2802	301	32	“	"	PUNCT
taxlaw-2802	301	33	merely	merely	ADV
taxlaw-2802	301	34	codified	codify	VERB
taxlaw-2802	301	35	what	what	PRON
taxlaw-2802	301	36	the	the	DET
taxlaw-2802	301	37	secretary	secretary	NOUN
taxlaw-2802	301	38	had	have	AUX
taxlaw-2802	301	39	already	already	ADV
taxlaw-2802	301	40	expressed	express	VERB
taxlaw-2802	301	41	an	an	DET
taxlaw-2802	301	42	intention	intention	NOUN
taxlaw-2802	301	43	56	56	NUM
taxlaw-2802	301	44	.	.	PUNCT
taxlaw-2802	302	1	see	see	VERB
taxlaw-2802	302	2	juan	juan	PROPN
taxlaw-2802	302	3	f.	f.	PROPN
taxlaw-2802	302	4	vasquez	vasquez	PROPN
taxlaw-2802	302	5	,	,	PUNCT
taxlaw-2802	302	6	jr	jr	PROPN
taxlaw-2802	302	7	.	.	PROPN
taxlaw-2802	302	8	&	&	CCONJ
taxlaw-2802	302	9	jaime	jaime	PROPN
taxlaw-2802	302	10	vasquez	vasquez	PROPN
taxlaw-2802	302	11	,	,	PUNCT
taxlaw-2802	302	12	section	section	NOUN
taxlaw-2802	302	13	10.35(b)(4)(ii	10.35(b)(4)(ii	NUM
taxlaw-2802	302	14	)	)	PUNCT
taxlaw-2802	302	15	of	of	ADP
taxlaw-2802	302	16	circular	circular	ADJ
taxlaw-2802	302	17	230	230	NUM
taxlaw-2802	302	18	is	be	AUX
taxlaw-2802	302	19	invalid	invalid	ADJ
taxlaw-2802	302	20	(	(	PUNCT
taxlaw-2802	302	21	but	but	CCONJ
taxlaw-2802	302	22	just	just	ADV
taxlaw-2802	302	23	in	in	ADP
taxlaw-2802	302	24	case	case	NOUN
taxlaw-2802	302	25	it	it	PRON
taxlaw-2802	302	26	is	be	AUX
taxlaw-2802	302	27	valid	valid	ADJ
taxlaw-2802	302	28	,	,	PUNCT
taxlaw-2802	302	29	please	please	INTJ
taxlaw-2802	302	30	�	�	PROPN
taxlaw-2802	302	31	ote	ote	PROPN
taxlaw-2802	302	32	that	that	PRON
taxlaw-2802	302	33	you	you	PRON
taxlaw-2802	302	34	can	can	AUX
taxlaw-2802	302	35	not	not	PART
taxlaw-2802	302	36	rely	rely	VERB
taxlaw-2802	302	37	on	on	ADP
taxlaw-2802	302	38	this	this	DET
taxlaw-2802	302	39	article	article	NOUN
taxlaw-2802	302	40	to	to	PART
taxlaw-2802	302	41	avoid	avoid	VERB
taxlaw-2802	302	42	the	the	DET
taxlaw-2802	302	43	imposition	imposition	NOUN
taxlaw-2802	302	44	of	of	ADP
taxlaw-2802	302	45	penalties	penalty	NOUN
taxlaw-2802	302	46	)	)	PUNCT
taxlaw-2802	302	47	,	,	PUNCT
taxlaw-2802	302	48	7	7	NUM
taxlaw-2802	302	49	hous	hous	ADJ
taxlaw-2802	302	50	.	.	PUNCT
taxlaw-2802	303	1	bus	bus	NOUN
taxlaw-2802	303	2	.	.	PUNCT
taxlaw-2802	303	3	&	&	CCONJ
taxlaw-2802	303	4	tax	tax	PROPN
taxlaw-2802	303	5	l.	l.	PROPN
taxlaw-2802	303	6	j.	j.	PROPN
taxlaw-2802	303	7	293	293	PROPN
taxlaw-2802	303	8	,	,	PUNCT
taxlaw-2802	303	9	298	298	NUM
taxlaw-2802	303	10	(	(	PUNCT
taxlaw-2802	303	11	2007	2007	NUM
taxlaw-2802	303	12	)	)	PUNCT
taxlaw-2802	303	13	;	;	PUNCT
taxlaw-2802	303	14	weiser	weiser	PROPN
taxlaw-2802	303	15	,	,	PUNCT
taxlaw-2802	303	16	supra	supra	PROPN
taxlaw-2802	303	17	note	note	PROPN
taxlaw-2802	303	18	15	15	NUM
taxlaw-2802	303	19	,	,	PUNCT
taxlaw-2802	303	20	at	at	ADP
taxlaw-2802	303	21	29	29	NUM
taxlaw-2802	303	22	.	.	PUNCT
taxlaw-2802	304	1	57	57	NUM
taxlaw-2802	304	2	.	.	NOUN
taxlaw-2802	304	3	31	31	NUM
taxlaw-2802	304	4	c.f.r	c.f.r	NOUN
taxlaw-2802	304	5	.	.	PUNCT
taxlaw-2802	305	1	§	§	PROPN
taxlaw-2802	305	2	10.0	10.0	NUM
taxlaw-2802	305	3	(	(	PUNCT
taxlaw-2802	305	4	2010	2010	NUM
taxlaw-2802	305	5	)	)	PUNCT
taxlaw-2802	305	6	(	(	PUNCT
taxlaw-2802	305	7	scope	scope	NOUN
taxlaw-2802	305	8	of	of	ADP
taxlaw-2802	305	9	part	part	NOUN
taxlaw-2802	305	10	)	)	PUNCT
taxlaw-2802	305	11	.	.	PUNCT
taxlaw-2802	306	1	58	58	NUM
taxlaw-2802	306	2	.	.	PUNCT
taxlaw-2802	307	1	see	see	VERB
taxlaw-2802	307	2	vasquez	vasquez	PROPN
taxlaw-2802	307	3	&	&	CCONJ
taxlaw-2802	307	4	vasquez	vasquez	PROPN
taxlaw-2802	307	5	,	,	PUNCT
taxlaw-2802	307	6	supra	supra	PROPN
taxlaw-2802	307	7	note	note	PROPN
taxlaw-2802	307	8	56	56	NUM
taxlaw-2802	307	9	,	,	PUNCT
taxlaw-2802	307	10	at	at	ADP
taxlaw-2802	307	11	298	298	NUM
taxlaw-2802	307	12	;	;	PUNCT
taxlaw-2802	307	13	weiser	weiser	PROPN
taxlaw-2802	307	14	,	,	PUNCT
taxlaw-2802	307	15	supra	supra	PROPN
taxlaw-2802	307	16	note	note	PROPN
taxlaw-2802	307	17	15	15	NUM
taxlaw-2802	307	18	,	,	PUNCT
taxlaw-2802	307	19	at	at	ADP
taxlaw-2802	307	20	29	29	NUM
taxlaw-2802	307	21	.	.	PUNCT
taxlaw-2802	308	1	59	59	NUM
taxlaw-2802	308	2	.	.	X
taxlaw-2802	308	3	69	69	NUM
taxlaw-2802	308	4	fed	fed	PROPN
taxlaw-2802	308	5	.	.	PUNCT
taxlaw-2802	309	1	reg	reg	PROPN
taxlaw-2802	309	2	.	.	PUNCT
taxlaw-2802	310	1	75,839	75,839	NUM
taxlaw-2802	310	2	-	-	SYM
taxlaw-2802	310	3	45	45	NUM
taxlaw-2802	310	4	(	(	PUNCT
taxlaw-2802	310	5	dec	dec	PROPN
taxlaw-2802	310	6	.	.	PROPN
taxlaw-2802	310	7	20	20	NUM
taxlaw-2802	310	8	,	,	PUNCT
taxlaw-2802	310	9	2004	2004	NUM
taxlaw-2802	310	10	)	)	PUNCT
taxlaw-2802	310	11	(	(	PUNCT
taxlaw-2802	310	12	cited	cite	VERB
taxlaw-2802	310	13	in	in	ADP
taxlaw-2802	310	14	weiser	weiser	PROPN
taxlaw-2802	310	15	,	,	PUNCT
taxlaw-2802	310	16	supra	supra	PROPN
taxlaw-2802	310	17	note	note	PROPN
taxlaw-2802	310	18	15	15	NUM
taxlaw-2802	310	19	,	,	PUNCT
taxlaw-2802	310	20	at	at	ADP
taxlaw-2802	310	21	29	29	NUM
taxlaw-2802	310	22	n.5	n.5	NOUN
taxlaw-2802	310	23	and	and	CCONJ
taxlaw-2802	310	24	vasquez	vasquez	PROPN
taxlaw-2802	310	25	&	&	CCONJ
taxlaw-2802	310	26	vasquez	vasquez	PROPN
taxlaw-2802	310	27	,	,	PUNCT
taxlaw-2802	310	28	supra	supra	PROPN
taxlaw-2802	310	29	note	note	PROPN
taxlaw-2802	310	30	56	56	NUM
taxlaw-2802	310	31	,	,	PUNCT
taxlaw-2802	310	32	at	at	ADP
taxlaw-2802	310	33	298	298	NUM
taxlaw-2802	310	34	n.28	n.28	NOUN
taxlaw-2802	310	35	)	)	PUNCT
taxlaw-2802	310	36	.	.	PUNCT
taxlaw-2802	311	1	60	60	NUM
taxlaw-2802	311	2	.	.	PUNCT
taxlaw-2802	312	1	weiser	weiser	PROPN
taxlaw-2802	312	2	,	,	PUNCT
taxlaw-2802	312	3	supra	supra	PROPN
taxlaw-2802	312	4	note	note	PROPN
taxlaw-2802	312	5	15	15	NUM
taxlaw-2802	312	6	,	,	PUNCT
taxlaw-2802	312	7	at	at	ADP
taxlaw-2802	312	8	29	29	NUM
taxlaw-2802	312	9	.	.	PUNCT
taxlaw-2802	312	10	61	61	NUM
taxlaw-2802	312	11	.	.	PUNCT
taxlaw-2802	313	1	american	american	ADJ
taxlaw-2802	313	2	jobs	jobs	PROPN
taxlaw-2802	313	3	creation	creation	PROPN
taxlaw-2802	313	4	act	act	NOUN
taxlaw-2802	313	5	of	of	ADP
taxlaw-2802	313	6	2004	2004	NUM
taxlaw-2802	313	7	,	,	PUNCT
taxlaw-2802	313	8	pub	pub	NOUN
taxlaw-2802	313	9	.	.	PUNCT
taxlaw-2802	314	1	l.	l.	PROPN
taxlaw-2802	314	2	no	no	INTJ
taxlaw-2802	314	3	.	.	PROPN
taxlaw-2802	315	1	108	108	NUM
taxlaw-2802	315	2	-	-	SYM
taxlaw-2802	315	3	357	357	NUM
taxlaw-2802	315	4	,	,	PUNCT
taxlaw-2802	315	5	§	§	PROPN
taxlaw-2802	315	6	822(b	822(b	PROPN
taxlaw-2802	315	7	)	)	PUNCT
taxlaw-2802	315	8	,	,	PUNCT
taxlaw-2802	315	9	118	118	NUM
taxlaw-2802	315	10	stat	stat	NOUN
taxlaw-2802	315	11	.	.	PUNCT
taxlaw-2802	316	1	1418	1418	NUM
taxlaw-2802	316	2	(	(	PUNCT
taxlaw-2802	316	3	2004	2004	NUM
taxlaw-2802	316	4	)	)	PUNCT
taxlaw-2802	316	5	.	.	PUNCT
taxlaw-2802	317	1	the	the	DET
taxlaw-2802	317	2	grant	grant	NOUN
taxlaw-2802	317	3	of	of	ADP
taxlaw-2802	317	4	such	such	ADJ
taxlaw-2802	317	5	authority	authority	NOUN
taxlaw-2802	317	6	apparently	apparently	ADV
taxlaw-2802	317	7	was	be	AUX
taxlaw-2802	317	8	intended	intend	VERB
taxlaw-2802	317	9	to	to	PART
taxlaw-2802	317	10	extend	extend	VERB
taxlaw-2802	317	11	only	only	ADV
taxlaw-2802	317	12	to	to	ADP
taxlaw-2802	317	13	regulations	regulation	NOUN
taxlaw-2802	317	14	governing	govern	VERB
taxlaw-2802	317	15	opinions	opinion	NOUN
taxlaw-2802	317	16	specifically	specifically	ADV
taxlaw-2802	317	17	regarding	regard	VERB
taxlaw-2802	317	18	tax	tax	NOUN
taxlaw-2802	317	19	shelters	shelter	NOUN
taxlaw-2802	317	20	,	,	PUNCT
taxlaw-2802	317	21	however	however	ADV
taxlaw-2802	317	22	.	.	PUNCT
taxlaw-2802	318	1	see	see	VERB
taxlaw-2802	318	2	infra	infra	NOUN
taxlaw-2802	318	3	note	note	VERB
taxlaw-2802	318	4	139	139	NUM
taxlaw-2802	318	5	and	and	CCONJ
taxlaw-2802	318	6	accompanying	accompany	VERB
taxlaw-2802	318	7	text	text	NOUN
taxlaw-2802	318	8	.	.	PUNCT
taxlaw-2802	319	1	62	62	NUM
taxlaw-2802	319	2	.	.	PUNCT
taxlaw-2802	320	1	see	see	VERB
taxlaw-2802	320	2	weiser	weiser	PROPN
taxlaw-2802	320	3	,	,	PUNCT
taxlaw-2802	320	4	supra	supra	PROPN
taxlaw-2802	320	5	note	note	PROPN
taxlaw-2802	320	6	15	15	NUM
taxlaw-2802	320	7	,	,	PUNCT
taxlaw-2802	320	8	at	at	ADP
taxlaw-2802	320	9	29	29	NUM
taxlaw-2802	320	10	;	;	PUNCT
taxlaw-2802	320	11	vasquez	vasquez	PROPN
taxlaw-2802	320	12	&	&	CCONJ
taxlaw-2802	320	13	vasquez	vasquez	PROPN
taxlaw-2802	320	14	,	,	PUNCT
taxlaw-2802	320	15	supra	supra	PROPN
taxlaw-2802	320	16	note	note	PROPN
taxlaw-2802	320	17	56	56	NUM
taxlaw-2802	320	18	,	,	PUNCT
taxlaw-2802	320	19	at	at	ADP
taxlaw-2802	320	20	299	299	NUM
taxlaw-2802	320	21	-	-	SYM
taxlaw-2802	320	22	300	300	NUM
taxlaw-2802	320	23	.	.	PUNCT
taxlaw-2802	321	1	63	63	NUM
taxlaw-2802	321	2	.	.	PUNCT
taxlaw-2802	322	1	vasquez	vasquez	PROPN
taxlaw-2802	322	2	&	&	CCONJ
taxlaw-2802	322	3	vasquez	vasquez	PROPN
taxlaw-2802	322	4	,	,	PUNCT
taxlaw-2802	322	5	supra	supra	PROPN
taxlaw-2802	322	6	note	note	PROPN
taxlaw-2802	322	7	56	56	NUM
taxlaw-2802	322	8	,	,	PUNCT
taxlaw-2802	322	9	at	at	ADP
taxlaw-2802	322	10	300	300	NUM
taxlaw-2802	322	11	(	(	PUNCT
taxlaw-2802	322	12	quoting	quote	VERB
taxlaw-2802	322	13	pub	pub	NOUN
taxlaw-2802	322	14	.	.	PUNCT
taxlaw-2802	323	1	l.	l.	PROPN
taxlaw-2802	323	2	no	no	INTJ
taxlaw-2802	323	3	.	.	PROPN
taxlaw-2802	324	1	108	108	NUM
taxlaw-2802	324	2	-	-	SYM
taxlaw-2802	324	3	357	357	NUM
taxlaw-2802	324	4	,	,	PUNCT
taxlaw-2802	324	5	§	§	PROPN
taxlaw-2802	324	6	822(b	822(b	PROPN
taxlaw-2802	324	7	)	)	PUNCT
taxlaw-2802	324	8	,	,	PUNCT
taxlaw-2802	324	9	118	118	NUM
taxlaw-2802	324	10	stat	stat	NOUN
taxlaw-2802	324	11	.	.	PUNCT
taxlaw-2802	325	1	1418	1418	NUM
taxlaw-2802	325	2	,	,	PUNCT
taxlaw-2802	325	3	1587	1587	NUM
taxlaw-2802	325	4	(	(	PUNCT
taxlaw-2802	325	5	2004	2004	NUM
taxlaw-2802	325	6	)	)	PUNCT
taxlaw-2802	325	7	)	)	PUNCT
taxlaw-2802	325	8	.	.	PUNCT
taxlaw-2802	326	1	64	64	NUM
taxlaw-2802	326	2	.	.	PUNCT
taxlaw-2802	327	1	those	those	DET
taxlaw-2802	327	2	proposed	propose	VERB
taxlaw-2802	327	3	regulations	regulation	NOUN
taxlaw-2802	327	4	were	be	AUX
taxlaw-2802	327	5	published	publish	VERB
taxlaw-2802	327	6	at	at	ADP
taxlaw-2802	327	7	68	68	NUM
taxlaw-2802	327	8	fed	feed	VERB
taxlaw-2802	327	9	.	.	PUNCT
taxlaw-2802	328	1	reg	reg	PROPN
taxlaw-2802	328	2	.	.	PUNCT
taxlaw-2802	329	1	75,186	75,186	NUM
taxlaw-2802	329	2	(	(	PUNCT
taxlaw-2802	329	3	proposed	propose	VERB
taxlaw-2802	329	4	dec	dec	PROPN
taxlaw-2802	329	5	.	.	PROPN
taxlaw-2802	329	6	30	30	NUM
taxlaw-2802	329	7	,	,	PUNCT
taxlaw-2802	329	8	2003	2003	NUM
taxlaw-2802	329	9	)	)	PUNCT
taxlaw-2802	329	10	.	.	PUNCT
taxlaw-2802	330	1	columbia	columbia	PROPN
taxlaw-2802	330	2	jour	jour	PROPN
taxlaw-2802	330	3	�	�	PROPN
taxlaw-2802	330	4	al	al	PROPN
taxlaw-2802	330	5	of	of	ADP
taxlaw-2802	330	6	tax	tax	NOUN
taxlaw-2802	330	7	law	law	NOUN
taxlaw-2802	330	8	[	[	X
taxlaw-2802	330	9	vol	vol	NOUN
taxlaw-2802	330	10	2:150	2:150	NUM
taxlaw-2802	330	11	162	162	NUM
taxlaw-2802	330	12	to	to	PART
taxlaw-2802	330	13	do	do	VERB
taxlaw-2802	330	14	;	;	PUNCT
taxlaw-2802	330	15	that	that	PRON
taxlaw-2802	330	16	is	is	ADV
taxlaw-2802	330	17	,	,	PUNCT
taxlaw-2802	330	18	regulate	regulate	VERB
taxlaw-2802	330	19	the	the	DET
taxlaw-2802	330	20	issuance	issuance	NOUN
taxlaw-2802	330	21	of	of	ADP
taxlaw-2802	330	22	tax	tax	NOUN
taxlaw-2802	330	23	advice	advice	NOUN
taxlaw-2802	330	24	with	with	ADP
taxlaw-2802	330	25	regard	regard	NOUN
taxlaw-2802	330	26	to	to	ADP
taxlaw-2802	330	27	tax	tax	NOUN
taxlaw-2802	330	28	shelter	shelter	NOUN
taxlaw-2802	330	29	transactions	transaction	NOUN
taxlaw-2802	330	30	.	.	PUNCT
taxlaw-2802	331	1	”65	”65	NOUN
taxlaw-2802	331	2	indeed	indeed	ADV
taxlaw-2802	331	3	,	,	PUNCT
taxlaw-2802	331	4	the	the	DET
taxlaw-2802	331	5	purpose	purpose	NOUN
taxlaw-2802	331	6	behind	behind	ADP
taxlaw-2802	331	7	the	the	DET
taxlaw-2802	331	8	covered	covered	ADJ
taxlaw-2802	331	9	opinion	opinion	NOUN
taxlaw-2802	331	10	regulations	regulation	NOUN
taxlaw-2802	331	11	and	and	CCONJ
taxlaw-2802	331	12	the	the	DET
taxlaw-2802	331	13	other	other	ADJ
taxlaw-2802	331	14	december	december	PROPN
taxlaw-2802	331	15	2004	2004	NUM
taxlaw-2802	331	16	amendments	amendment	NOUN
taxlaw-2802	331	17	is	be	AUX
taxlaw-2802	331	18	to	to	PART
taxlaw-2802	331	19	“	"	PUNCT
taxlaw-2802	331	20	combat	combat	VERB
taxlaw-2802	331	21	tax	tax	NOUN
taxlaw-2802	331	22	shelters	shelter	NOUN
taxlaw-2802	331	23	and	and	CCONJ
taxlaw-2802	331	24	enhance	enhance	VERB
taxlaw-2802	331	25	public	public	ADJ
taxlaw-2802	331	26	‘	'	PUNCT
taxlaw-2802	331	27	confidence	confidence	NOUN
taxlaw-2802	331	28	in	in	ADP
taxlaw-2802	331	29	the	the	DET
taxlaw-2802	331	30	honesty	honesty	NOUN
taxlaw-2802	331	31	and	and	CCONJ
taxlaw-2802	331	32	integrity	integrity	NOUN
taxlaw-2802	331	33	’	'	PUNCT
taxlaw-2802	331	34	of	of	ADP
taxlaw-2802	331	35	tax	tax	NOUN
taxlaw-2802	331	36	professionals	professional	NOUN
taxlaw-2802	331	37	.	.	PUNCT
taxlaw-2802	332	1	”66	”66	VERB
taxlaw-2802	333	1	the	the	DET
taxlaw-2802	333	2	objective	objective	NOUN
taxlaw-2802	333	3	of	of	ADP
taxlaw-2802	333	4	the	the	DET
taxlaw-2802	333	5	covered	covered	ADJ
taxlaw-2802	333	6	opinion	opinion	NOUN
taxlaw-2802	333	7	regulations	regulation	NOUN
taxlaw-2802	333	8	,	,	PUNCT
taxlaw-2802	333	9	in	in	ADP
taxlaw-2802	333	10	particular	particular	ADJ
taxlaw-2802	333	11	,	,	PUNCT
taxlaw-2802	333	12	“	"	PUNCT
taxlaw-2802	333	13	was	be	AUX
taxlaw-2802	333	14	to	to	PART
taxlaw-2802	333	15	limit	limit	VERB
taxlaw-2802	333	16	the	the	DET
taxlaw-2802	333	17	use	use	NOUN
taxlaw-2802	333	18	of	of	ADP
taxlaw-2802	333	19	opinion	opinion	NOUN
taxlaw-2802	333	20	letters	letter	NOUN
taxlaw-2802	333	21	in	in	ADP
taxlaw-2802	333	22	tax	tax	NOUN
taxlaw-2802	333	23	shelter	shelter	NOUN
taxlaw-2802	333	24	offerings	offering	NOUN
taxlaw-2802	333	25	.	.	PUNCT
taxlaw-2802	334	1	”67	”67	PUNCT
taxlaw-2802	335	1	more	more	ADV
taxlaw-2802	335	2	specifically	specifically	ADV
taxlaw-2802	335	3	,	,	PUNCT
taxlaw-2802	335	4	the	the	DET
taxlaw-2802	335	5	covered	covered	ADJ
taxlaw-2802	335	6	opinion	opinion	NOUN
taxlaw-2802	335	7	regulations	regulation	NOUN
taxlaw-2802	335	8	“	"	PUNCT
taxlaw-2802	335	9	are	be	AUX
taxlaw-2802	335	10	intended	intend	VERB
taxlaw-2802	335	11	to	to	PART
taxlaw-2802	335	12	deter	deter	VERB
taxlaw-2802	335	13	taxpayers	taxpayer	NOUN
taxlaw-2802	335	14	from	from	ADP
taxlaw-2802	335	15	engaging	engage	VERB
taxlaw-2802	335	16	in	in	ADP
taxlaw-2802	335	17	abusive	abusive	ADJ
taxlaw-2802	335	18	transactions	transaction	NOUN
taxlaw-2802	335	19	by	by	ADP
taxlaw-2802	335	20	limiting	limit	VERB
taxlaw-2802	335	21	or	or	CCONJ
taxlaw-2802	335	22	eliminating	eliminate	VERB
taxlaw-2802	335	23	their	their	PRON
taxlaw-2802	335	24	ability	ability	NOUN
taxlaw-2802	335	25	to	to	PART
taxlaw-2802	335	26	avoid	avoid	VERB
taxlaw-2802	335	27	penalties	penalty	NOUN
taxlaw-2802	335	28	through	through	ADP
taxlaw-2802	335	29	inappropriate	inappropriate	ADJ
taxlaw-2802	335	30	reliance	reliance	NOUN
taxlaw-2802	335	31	on	on	ADP
taxlaw-2802	335	32	a	a	DET
taxlaw-2802	335	33	tax	tax	NOUN
taxlaw-2802	335	34	advisor	advisor	NOUN
taxlaw-2802	335	35	’s	’s	PART
taxlaw-2802	335	36	advice	advice	NOUN
taxlaw-2802	335	37	.	.	PUNCT
taxlaw-2802	336	1	”68	”68	NOUN
taxlaw-2802	336	2	to	to	PART
taxlaw-2802	336	3	accomplish	accomplish	VERB
taxlaw-2802	336	4	this	this	PRON
taxlaw-2802	336	5	,	,	PUNCT
taxlaw-2802	336	6	the	the	DET
taxlaw-2802	336	7	regulations	regulation	NOUN
taxlaw-2802	336	8	seek	seek	VERB
taxlaw-2802	336	9	to	to	PART
taxlaw-2802	336	10	“	"	PUNCT
taxlaw-2802	336	11	make	make	VERB
taxlaw-2802	336	12	it	it	PRON
taxlaw-2802	336	13	more	more	ADV
taxlaw-2802	336	14	burdensome	burdensome	ADJ
taxlaw-2802	336	15	for	for	SCONJ
taxlaw-2802	336	16	tax	tax	NOUN
taxlaw-2802	336	17	professionals	professional	NOUN
taxlaw-2802	336	18	to	to	PART
taxlaw-2802	336	19	provide	provide	VERB
taxlaw-2802	336	20	written	write	VERB
taxlaw-2802	336	21	opinions	opinion	NOUN
taxlaw-2802	336	22	that	that	SCONJ
taxlaw-2802	336	23	clients	client	NOUN
taxlaw-2802	336	24	can	can	AUX
taxlaw-2802	336	25	use	use	VERB
taxlaw-2802	336	26	in	in	ADP
taxlaw-2802	336	27	attempting	attempt	VERB
taxlaw-2802	336	28	to	to	PART
taxlaw-2802	336	29	avoid	avoid	VERB
taxlaw-2802	336	30	monetary	monetary	ADJ
taxlaw-2802	336	31	penalties	penalty	NOUN
taxlaw-2802	336	32	when	when	SCONJ
taxlaw-2802	336	33	their	their	PRON
taxlaw-2802	336	34	daring	daring	ADJ
taxlaw-2802	336	35	attempts	attempt	NOUN
taxlaw-2802	336	36	to	to	PART
taxlaw-2802	336	37	save	save	VERB
taxlaw-2802	336	38	tax	tax	NOUN
taxlaw-2802	336	39	are	be	AUX
taxlaw-2802	336	40	disallowed	disallow	VERB
taxlaw-2802	336	41	.	.	PUNCT
taxlaw-2802	337	1	”69	”69	NOUN
taxlaw-2802	337	2	in	in	ADP
taxlaw-2802	337	3	addition	addition	NOUN
taxlaw-2802	337	4	,	,	PUNCT
taxlaw-2802	337	5	the	the	DET
taxlaw-2802	337	6	covered	covered	ADJ
taxlaw-2802	337	7	opinion	opinion	NOUN
taxlaw-2802	337	8	regulations	regulation	NOUN
taxlaw-2802	337	9	“	"	PUNCT
taxlaw-2802	337	10	are	be	AUX
taxlaw-2802	337	11	aimed	aim	VERB
taxlaw-2802	337	12	at	at	ADP
taxlaw-2802	337	13	preventing	prevent	VERB
taxlaw-2802	337	14	unscrupulous	unscrupulous	ADJ
taxlaw-2802	337	15	tax	tax	NOUN
taxlaw-2802	337	16	advisors	advisor	NOUN
taxlaw-2802	337	17	and	and	CCONJ
taxlaw-2802	337	18	promoters	promoter	NOUN
taxlaw-2802	337	19	from	from	ADP
taxlaw-2802	337	20	marketing	market	VERB
taxlaw-2802	337	21	abusive	abusive	ADJ
taxlaw-2802	337	22	transactions	transaction	NOUN
taxlaw-2802	337	23	to	to	ADP
taxlaw-2802	337	24	large	large	ADJ
taxlaw-2802	337	25	numbers	number	NOUN
taxlaw-2802	337	26	of	of	ADP
taxlaw-2802	337	27	customers	customer	NOUN
taxlaw-2802	337	28	.	.	PUNCT
taxlaw-2802	337	29	.	.	PUNCT
taxlaw-2802	338	1	.	.	PUNCT
taxlaw-2802	339	1	based	base	VERB
taxlaw-2802	339	2	on	on	ADP
taxlaw-2802	339	3	an	an	DET
taxlaw-2802	339	4	opinion	opinion	NOUN
taxlaw-2802	339	5	that	that	PRON
taxlaw-2802	339	6	fails	fail	VERB
taxlaw-2802	339	7	to	to	PART
taxlaw-2802	339	8	consider	consider	VERB
taxlaw-2802	339	9	adequately	adequately	ADV
taxlaw-2802	339	10	the	the	DET
taxlaw-2802	339	11	facts	fact	NOUN
taxlaw-2802	339	12	of	of	ADP
taxlaw-2802	339	13	the	the	DET
taxlaw-2802	339	14	particular	particular	ADJ
taxlaw-2802	339	15	transaction	transaction	NOUN
taxlaw-2802	339	16	.	.	PUNCT
taxlaw-2802	340	1	”70	”70	PUNCT
taxlaw-2802	340	2	in	in	ADP
taxlaw-2802	340	3	this	this	DET
taxlaw-2802	340	4	regard	regard	NOUN
taxlaw-2802	340	5	,	,	PUNCT
taxlaw-2802	340	6	the	the	DET
taxlaw-2802	340	7	regulations	regulation	NOUN
taxlaw-2802	340	8	are	be	AUX
taxlaw-2802	340	9	particularly	particularly	ADV
taxlaw-2802	340	10	concerned	concerned	ADJ
taxlaw-2802	340	11	with	with	ADP
taxlaw-2802	340	12	discouraging	discourage	VERB
taxlaw-2802	340	13	tax	tax	NOUN
taxlaw-2802	340	14	attorneys	attorney	NOUN
taxlaw-2802	340	15	and	and	CCONJ
taxlaw-2802	340	16	other	other	ADJ
taxlaw-2802	340	17	tax	tax	NOUN
taxlaw-2802	340	18	advisors	advisor	NOUN
taxlaw-2802	340	19	“	"	PUNCT
taxlaw-2802	340	20	from	from	ADP
taxlaw-2802	340	21	actively	actively	ADV
taxlaw-2802	340	22	promoting	promote	VERB
taxlaw-2802	340	23	aggressive	aggressive	ADJ
taxlaw-2802	340	24	tax	tax	NOUN
taxlaw-2802	340	25	avoidance	avoidance	NOUN
taxlaw-2802	340	26	strategies	strategy	NOUN
taxlaw-2802	340	27	.	.	PUNCT
taxlaw-2802	340	28	.	.	PUNCT
taxlaw-2802	341	1	.	.	PUNCT
taxlaw-2802	342	1	to	to	ADP
taxlaw-2802	342	2	persons	person	NOUN
taxlaw-2802	342	3	who	who	PRON
taxlaw-2802	342	4	are	be	AUX
taxlaw-2802	342	5	not	not	PART
taxlaw-2802	342	6	their	their	PRON
taxlaw-2802	342	7	existing	exist	VERB
taxlaw-2802	342	8	clients	client	NOUN
taxlaw-2802	342	9	.	.	PUNCT
taxlaw-2802	343	1	”71	”71	PROPN
taxlaw-2802	343	2	iii	iii	PROPN
taxlaw-2802	343	3	.	.	PUNCT
taxlaw-2802	344	1	the	the	DET
taxlaw-2802	344	2	tax	tax	NOUN
taxlaw-2802	344	3	shelter	shelter	NOUN
taxlaw-2802	344	4	market	market	NOUN
taxlaw-2802	344	5	and	and	CCONJ
taxlaw-2802	344	6	the	the	DET
taxlaw-2802	344	7	participation	participation	NOUN
taxlaw-2802	344	8	of	of	ADP
taxlaw-2802	344	9	attorneys	attorney	NOUN
taxlaw-2802	344	10	in	in	ADP
taxlaw-2802	344	11	abusive	abusive	ADJ
taxlaw-2802	344	12	tax	tax	NOUN
taxlaw-2802	344	13	shelters	shelter	NOUN
taxlaw-2802	344	14	,	,	PUNCT
taxlaw-2802	344	15	which	which	PRON
taxlaw-2802	344	16	gave	give	VERB
taxlaw-2802	344	17	rise	rise	NOUN
taxlaw-2802	344	18	to	to	ADP
taxlaw-2802	344	19	the	the	DET
taxlaw-2802	344	20	covered	covered	ADJ
taxlaw-2802	344	21	opinion	opinion	NOUN
taxlaw-2802	344	22	regulations	regulation	NOUN
taxlaw-2802	344	23	.	.	PUNCT
taxlaw-2802	345	1	treasury	treasury	PROPN
taxlaw-2802	345	2	and	and	CCONJ
taxlaw-2802	345	3	the	the	DET
taxlaw-2802	345	4	irs	irs	PROPN
taxlaw-2802	345	5	were	be	AUX
taxlaw-2802	345	6	spurred	spur	VERB
taxlaw-2802	345	7	to	to	PART
taxlaw-2802	345	8	bolster	bolster	VERB
taxlaw-2802	345	9	their	their	PRON
taxlaw-2802	345	10	efforts	effort	NOUN
taxlaw-2802	345	11	to	to	PART
taxlaw-2802	345	12	combat	combat	VERB
taxlaw-2802	345	13	abusive	abusive	ADJ
taxlaw-2802	345	14	transactions	transaction	NOUN
taxlaw-2802	345	15	by	by	ADP
taxlaw-2802	345	16	the	the	DET
taxlaw-2802	345	17	marked	mark	VERB
taxlaw-2802	345	18	increase	increase	NOUN
taxlaw-2802	345	19	in	in	ADP
taxlaw-2802	345	20	tax	tax	NOUN
taxlaw-2802	345	21	shelter72	shelter72	NOUN
taxlaw-2802	345	22	activity	activity	NOUN
taxlaw-2802	345	23	during	during	ADP
taxlaw-2802	345	24	65	65	NUM
taxlaw-2802	345	25	.	.	PUNCT
taxlaw-2802	346	1	weiser	weiser	PROPN
taxlaw-2802	346	2	,	,	PUNCT
taxlaw-2802	346	3	supra	supra	PROPN
taxlaw-2802	346	4	note	note	PROPN
taxlaw-2802	346	5	15	15	NUM
taxlaw-2802	346	6	,	,	PUNCT
taxlaw-2802	346	7	at	at	ADP
taxlaw-2802	346	8	29	29	NUM
taxlaw-2802	346	9	(	(	PUNCT
taxlaw-2802	346	10	citing	cite	VERB
taxlaw-2802	346	11	68	68	NUM
taxlaw-2802	346	12	fed	feed	VERB
taxlaw-2802	346	13	.	.	PUNCT
taxlaw-2802	347	1	reg	reg	PROPN
taxlaw-2802	347	2	.	.	PUNCT
taxlaw-2802	348	1	75,186	75,186	NUM
taxlaw-2802	348	2	,	,	PUNCT
taxlaw-2802	348	3	75,186	75,186	NUM
taxlaw-2802	348	4	-	-	SYM
taxlaw-2802	348	5	87	87	NUM
taxlaw-2802	348	6	(	(	PUNCT
taxlaw-2802	348	7	proposed	propose	VERB
taxlaw-2802	348	8	dec	dec	PROPN
taxlaw-2802	348	9	.	.	PROPN
taxlaw-2802	348	10	30	30	NUM
taxlaw-2802	348	11	,	,	PUNCT
taxlaw-2802	348	12	2003	2003	NUM
taxlaw-2802	348	13	)	)	PUNCT
taxlaw-2802	348	14	.	.	PUNCT
taxlaw-2802	349	1	66	66	NUM
taxlaw-2802	349	2	.	.	PUNCT
taxlaw-2802	350	1	deborah	deborah	PROPN
taxlaw-2802	350	2	l.	l.	PROPN
taxlaw-2802	350	3	paul	paul	PROPN
taxlaw-2802	350	4	,	,	PUNCT
taxlaw-2802	350	5	�	�	PROPN
taxlaw-2802	350	6	ew	ew	PROPN
taxlaw-2802	350	7	york	york	PROPN
taxlaw-2802	350	8	state	state	PROPN
taxlaw-2802	350	9	bar	bar	PROPN
taxlaw-2802	350	10	association	association	NOUN
taxlaw-2802	350	11	tax	tax	NOUN
taxlaw-2802	350	12	section	section	NOUN
taxlaw-2802	350	13	report	report	NOUN
taxlaw-2802	350	14	on	on	ADP
taxlaw-2802	350	15	circular	circular	ADJ
taxlaw-2802	350	16	230	230	NUM
taxlaw-2802	350	17	,	,	PUNCT
taxlaw-2802	350	18	reprinted	reprint	VERB
taxlaw-2802	350	19	at	at	ADP
taxlaw-2802	350	20	794	794	NUM
taxlaw-2802	350	21	pli	pli	PROPN
taxlaw-2802	350	22	/	/	SYM
taxlaw-2802	350	23	tax	tax	NOUN
taxlaw-2802	350	24	9	9	NUM
taxlaw-2802	350	25	,	,	PUNCT
taxlaw-2802	350	26	15	15	NUM
taxlaw-2802	350	27	(	(	PUNCT
taxlaw-2802	350	28	oct.-nov	oct.-nov	NOUN
taxlaw-2802	350	29	.	.	PROPN
taxlaw-2802	350	30	2007	2007	NUM
taxlaw-2802	350	31	)	)	PUNCT
taxlaw-2802	351	1	(	(	PUNCT
taxlaw-2802	351	2	quoting	quote	VERB
taxlaw-2802	351	3	preamble	preamble	NOUN
taxlaw-2802	351	4	to	to	ADP
taxlaw-2802	351	5	the	the	DET
taxlaw-2802	351	6	december	december	PROPN
taxlaw-2802	351	7	2004	2004	NUM
taxlaw-2802	351	8	amendments	amendment	NOUN
taxlaw-2802	351	9	)	)	PUNCT
taxlaw-2802	351	10	.	.	PUNCT
taxlaw-2802	352	1	67	67	NUM
taxlaw-2802	352	2	.	.	PUNCT
taxlaw-2802	353	1	deborah	deborah	PROPN
taxlaw-2802	353	2	h.	h.	PROPN
taxlaw-2802	353	3	schenk	schenk	PROPN
taxlaw-2802	353	4	,	,	PUNCT
taxlaw-2802	353	5	the	the	DET
taxlaw-2802	353	6	circular	circular	ADJ
taxlaw-2802	353	7	230	230	NUM
taxlaw-2802	353	8	amendments	amendment	NOUN
taxlaw-2802	353	9	:	:	PUNCT
taxlaw-2802	353	10	time	time	NOUN
taxlaw-2802	353	11	to	to	PART
taxlaw-2802	353	12	throw	throw	VERB
taxlaw-2802	353	13	them	they	PRON
taxlaw-2802	353	14	out	out	ADP
taxlaw-2802	353	15	and	and	CCONJ
taxlaw-2802	353	16	start	start	VERB
taxlaw-2802	353	17	over	over	ADP
taxlaw-2802	353	18	,	,	PUNCT
taxlaw-2802	353	19	110	110	NUM
taxlaw-2802	353	20	tax	tax	NOUN
taxlaw-2802	353	21	notes	note	NOUN
taxlaw-2802	353	22	1311	1311	NUM
taxlaw-2802	353	23	,	,	PUNCT
taxlaw-2802	353	24	1312	1312	NUM
taxlaw-2802	353	25	(	(	PUNCT
taxlaw-2802	353	26	mar	mar	PROPN
taxlaw-2802	353	27	.	.	PROPN
taxlaw-2802	353	28	20	20	NUM
taxlaw-2802	353	29	,	,	PUNCT
taxlaw-2802	353	30	2006	2006	NUM
taxlaw-2802	353	31	)	)	PUNCT
taxlaw-2802	353	32	(	(	PUNCT
taxlaw-2802	353	33	citation	citation	NOUN
taxlaw-2802	353	34	omitted	omit	VERB
taxlaw-2802	353	35	)	)	PUNCT
taxlaw-2802	353	36	.	.	PUNCT
taxlaw-2802	354	1	68	68	NUM
taxlaw-2802	354	2	.	.	PUNCT
taxlaw-2802	355	1	paul	paul	PROPN
taxlaw-2802	355	2	,	,	PUNCT
taxlaw-2802	355	3	supra	supra	PROPN
taxlaw-2802	355	4	note	note	PROPN
taxlaw-2802	355	5	66	66	NUM
taxlaw-2802	355	6	,	,	PUNCT
taxlaw-2802	355	7	at	at	ADP
taxlaw-2802	355	8	15	15	NUM
taxlaw-2802	355	9	.	.	PUNCT
taxlaw-2802	355	10	69	69	NUM
taxlaw-2802	355	11	.	.	PUNCT
taxlaw-2802	356	1	casey	casey	PROPN
taxlaw-2802	356	2	r.	r.	PROPN
taxlaw-2802	356	3	law	law	PROPN
taxlaw-2802	356	4	,	,	PUNCT
taxlaw-2802	356	5	the	the	DET
taxlaw-2802	356	6	circular	circular	ADJ
taxlaw-2802	356	7	file	file	NOUN
taxlaw-2802	356	8	:	:	PUNCT
taxlaw-2802	356	9	dealing	deal	VERB
taxlaw-2802	356	10	with	with	ADP
taxlaw-2802	356	11	the	the	DET
taxlaw-2802	356	12	2005	2005	NUM
taxlaw-2802	356	13	amendments	amendment	NOUN
taxlaw-2802	356	14	to	to	ADP
taxlaw-2802	356	15	treasury	treasury	PROPN
taxlaw-2802	356	16	department	department	PROPN
taxlaw-2802	356	17	circular	circular	ADJ
taxlaw-2802	356	18	230	230	NUM
taxlaw-2802	356	19	without	without	ADP
taxlaw-2802	356	20	contracting	contract	VERB
taxlaw-2802	356	21	disclaimer	disclaimer	NOUN
taxlaw-2802	356	22	mania	mania	NOUN
taxlaw-2802	356	23	,	,	PUNCT
taxlaw-2802	356	24	76	76	NUM
taxlaw-2802	356	25	j.	j.	PROPN
taxlaw-2802	356	26	kan	kan	PROPN
taxlaw-2802	356	27	.	.	PUNCT
taxlaw-2802	357	1	b.	b.	PROPN
taxlaw-2802	357	2	ass’n	ass’n	PROPN
taxlaw-2802	358	1	24	24	NUM
taxlaw-2802	358	2	,	,	PUNCT
taxlaw-2802	358	3	25	25	NUM
taxlaw-2802	358	4	(	(	PUNCT
taxlaw-2802	358	5	sept	sept	PROPN
taxlaw-2802	358	6	.	.	PROPN
taxlaw-2802	358	7	2007	2007	NUM
taxlaw-2802	358	8	)	)	PUNCT
taxlaw-2802	358	9	.	.	PUNCT
taxlaw-2802	359	1	70	70	NUM
taxlaw-2802	359	2	.	.	X
taxlaw-2802	360	1	paul	paul	PROPN
taxlaw-2802	360	2	,	,	PUNCT
taxlaw-2802	360	3	supra	supra	PROPN
taxlaw-2802	360	4	note	note	PROPN
taxlaw-2802	360	5	66	66	NUM
taxlaw-2802	360	6	,	,	PUNCT
taxlaw-2802	360	7	at	at	ADP
taxlaw-2802	360	8	15	15	NUM
taxlaw-2802	360	9	.	.	PUNCT
taxlaw-2802	360	10	71	71	NUM
taxlaw-2802	360	11	.	.	PUNCT
taxlaw-2802	361	1	law	law	NOUN
taxlaw-2802	361	2	,	,	PUNCT
taxlaw-2802	361	3	supra	supra	PROPN
taxlaw-2802	361	4	note	note	NOUN
taxlaw-2802	361	5	69	69	NUM
taxlaw-2802	361	6	,	,	PUNCT
taxlaw-2802	361	7	at	at	ADP
taxlaw-2802	361	8	25	25	NUM
taxlaw-2802	361	9	.	.	PUNCT
taxlaw-2802	361	10	72	72	NUM
taxlaw-2802	361	11	.	.	PUNCT
taxlaw-2802	362	1	one	one	NUM
taxlaw-2802	362	2	reason	reason	NOUN
taxlaw-2802	362	3	why	why	SCONJ
taxlaw-2802	362	4	tax	tax	NOUN
taxlaw-2802	362	5	shelters	shelter	NOUN
taxlaw-2802	362	6	are	be	AUX
taxlaw-2802	362	7	so	so	ADV
taxlaw-2802	362	8	challenging	challenging	ADJ
taxlaw-2802	362	9	to	to	PART
taxlaw-2802	362	10	regulate	regulate	VERB
taxlaw-2802	362	11	is	be	AUX
taxlaw-2802	362	12	that	that	SCONJ
taxlaw-2802	362	13	they	they	PRON
taxlaw-2802	362	14	are	be	AUX
taxlaw-2802	362	15	difficult	difficult	ADJ
taxlaw-2802	362	16	to	to	PART
taxlaw-2802	362	17	define	define	VERB
taxlaw-2802	362	18	.	.	PUNCT
taxlaw-2802	363	1	the	the	DET
taxlaw-2802	363	2	code	code	NOUN
taxlaw-2802	363	3	’s	’s	PART
taxlaw-2802	363	4	definition	definition	NOUN
taxlaw-2802	363	5	of	of	ADP
taxlaw-2802	363	6	“	"	PUNCT
taxlaw-2802	363	7	tax	tax	NOUN
taxlaw-2802	363	8	shelter	shelter	NOUN
taxlaw-2802	363	9	”	"	PUNCT
taxlaw-2802	363	10	is	be	AUX
taxlaw-2802	363	11	in	in	ADP
taxlaw-2802	363	12	§	§	PROPN
taxlaw-2802	363	13	6662(d)(2)(c)(ii	6662(d)(2)(c)(ii	NUM
taxlaw-2802	363	14	)	)	PUNCT
taxlaw-2802	363	15	.	.	PUNCT
taxlaw-2802	364	1	that	that	DET
taxlaw-2802	364	2	definition	definition	NOUN
taxlaw-2802	364	3	has	have	AUX
taxlaw-2802	364	4	been	be	AUX
taxlaw-2802	364	5	criticized	criticize	VERB
taxlaw-2802	364	6	as	as	ADP
taxlaw-2802	364	7	less	less	ADJ
taxlaw-2802	364	8	than	than	ADP
taxlaw-2802	364	9	illuminating	illuminate	VERB
taxlaw-2802	364	10	,	,	PUNCT
taxlaw-2802	364	11	because	because	SCONJ
taxlaw-2802	364	12	it	it	PRON
taxlaw-2802	364	13	is	be	AUX
taxlaw-2802	364	14	too	too	ADV
taxlaw-2802	364	15	broad	broad	ADJ
taxlaw-2802	364	16	and	and	CCONJ
taxlaw-2802	364	17	imprecise	imprecise	ADV
taxlaw-2802	364	18	to	to	PART
taxlaw-2802	364	19	provide	provide	VERB
taxlaw-2802	364	20	proper	proper	ADJ
taxlaw-2802	364	21	guidance	guidance	NOUN
taxlaw-2802	364	22	as	as	ADP
taxlaw-2802	364	23	to	to	ADP
taxlaw-2802	364	24	whether	whether	SCONJ
taxlaw-2802	364	25	a	a	DET
taxlaw-2802	364	26	particular	particular	ADJ
taxlaw-2802	364	27	transaction	transaction	NOUN
taxlaw-2802	364	28	falls	fall	VERB
taxlaw-2802	364	29	inside	inside	ADP
taxlaw-2802	364	30	or	or	CCONJ
taxlaw-2802	364	31	outside	outside	ADP
taxlaw-2802	364	32	of	of	ADP
taxlaw-2802	364	33	its	its	PRON
taxlaw-2802	364	34	scope	scope	NOUN
taxlaw-2802	364	35	.	.	PUNCT
taxlaw-2802	365	1	indeed	indeed	ADV
taxlaw-2802	365	2	,	,	PUNCT
taxlaw-2802	365	3	it	it	PRON
taxlaw-2802	365	4	is	be	AUX
taxlaw-2802	365	5	possible	possible	ADJ
taxlaw-2802	365	6	to	to	PART
taxlaw-2802	365	7	construe	construe	VERB
taxlaw-2802	365	8	the	the	DET
taxlaw-2802	365	9	definition	definition	NOUN
taxlaw-2802	365	10	as	as	ADP
taxlaw-2802	365	11	capturing	capture	VERB
taxlaw-2802	365	12	a	a	DET
taxlaw-2802	365	13	wide	wide	ADJ
taxlaw-2802	365	14	range	range	NOUN
taxlaw-2802	365	15	of	of	ADP
taxlaw-2802	365	16	deals	deal	NOUN
taxlaw-2802	365	17	that	that	PRON
taxlaw-2802	365	18	it	it	PRON
taxlaw-2802	365	19	presumably	presumably	ADV
taxlaw-2802	365	20	was	be	AUX
taxlaw-2802	365	21	not	not	PART
taxlaw-2802	365	22	intended	intend	VERB
taxlaw-2802	365	23	to	to	PART
taxlaw-2802	365	24	cover	cover	VERB
taxlaw-2802	365	25	.	.	PUNCT
taxlaw-2802	366	1	the	the	DET
taxlaw-2802	366	2	definition	definition	NOUN
taxlaw-2802	366	3	includes	include	VERB
taxlaw-2802	366	4	any	any	DET
taxlaw-2802	366	5	plan	plan	NOUN
taxlaw-2802	366	6	or	or	CCONJ
taxlaw-2802	366	7	arrangement	arrangement	NOUN
taxlaw-2802	366	8	for	for	ADP
taxlaw-2802	366	9	which	which	PRON
taxlaw-2802	366	10	a	a	DET
taxlaw-2802	366	11	“	"	PUNCT
taxlaw-2802	366	12	significant	significant	ADJ
taxlaw-2802	366	13	purpose	purpose	NOUN
taxlaw-2802	366	14	”	"	PUNCT
taxlaw-2802	366	15	is	be	AUX
taxlaw-2802	366	16	the	the	DET
taxlaw-2802	366	17	avoidance	avoidance	NOUN
taxlaw-2802	366	18	or	or	CCONJ
taxlaw-2802	366	19	evasion	evasion	NOUN
taxlaw-2802	366	20	of	of	ADP
taxlaw-2802	366	21	federal	federal	ADJ
taxlaw-2802	366	22	income	income	NOUN
taxlaw-2802	366	23	tax	tax	NOUN
taxlaw-2802	366	24	,	,	PUNCT
taxlaw-2802	366	25	and	and	CCONJ
taxlaw-2802	366	26	that	that	DET
taxlaw-2802	366	27	description	description	NOUN
taxlaw-2802	366	28	arguably	arguably	ADV
taxlaw-2802	366	29	applies	apply	VERB
taxlaw-2802	366	30	to	to	ADP
taxlaw-2802	366	31	almost	almost	ADV
taxlaw-2802	366	32	“	"	PUNCT
taxlaw-2802	366	33	anything	anything	PRON
taxlaw-2802	366	34	a	a	DET
taxlaw-2802	366	35	tax	tax	NOUN
taxlaw-2802	366	36	lawyer	lawyer	NOUN
taxlaw-2802	366	37	advises	advise	VERB
taxlaw-2802	366	38	a	a	DET
taxlaw-2802	366	39	client	client	NOUN
taxlaw-2802	366	40	to	to	PART
taxlaw-2802	366	41	do	do	VERB
taxlaw-2802	366	42	.	.	PUNCT
taxlaw-2802	366	43	”	"	PUNCT
taxlaw-2802	367	1	scott	scott	PROPN
taxlaw-2802	367	2	2011	2011	NUM
taxlaw-2802	367	3	]	]	PUNCT
taxlaw-2802	367	4	circular	circular	PROPN
taxlaw-2802	367	5	argume	argume	PROPN
taxlaw-2802	367	6	�	�	PROPN
taxlaw-2802	367	7	t	t	PROPN
taxlaw-2802	367	8	163	163	NUM
taxlaw-2802	367	9	the	the	DET
taxlaw-2802	367	10	1990s	1990s	NUM
taxlaw-2802	367	11	.	.	PUNCT
taxlaw-2802	368	1	although	although	SCONJ
taxlaw-2802	368	2	a	a	DET
taxlaw-2802	368	3	large	large	ADJ
taxlaw-2802	368	4	tax	tax	NOUN
taxlaw-2802	368	5	shelter	shelter	NOUN
taxlaw-2802	368	6	market	market	NOUN
taxlaw-2802	368	7	initially	initially	ADV
taxlaw-2802	368	8	developed	develop	VERB
taxlaw-2802	368	9	during	during	ADP
taxlaw-2802	368	10	the	the	DET
taxlaw-2802	368	11	late	late	ADJ
taxlaw-2802	368	12	1970s	1970	NOUN
taxlaw-2802	368	13	and	and	CCONJ
taxlaw-2802	368	14	early	early	ADJ
taxlaw-2802	368	15	1980s	1980s	NUM
taxlaw-2802	368	16	,	,	PUNCT
taxlaw-2802	368	17	congress	congress	PROPN
taxlaw-2802	368	18	“	"	PUNCT
taxlaw-2802	368	19	effectively	effectively	ADV
taxlaw-2802	368	20	eradicated	eradicate	VERB
taxlaw-2802	368	21	the	the	DET
taxlaw-2802	368	22	first	first	ADJ
taxlaw-2802	368	23	wave	wave	NOUN
taxlaw-2802	368	24	of	of	ADP
taxlaw-2802	368	25	tax	tax	NOUN
taxlaw-2802	368	26	shelters	shelter	NOUN
taxlaw-2802	368	27	”	"	PUNCT
taxlaw-2802	368	28	in	in	ADP
taxlaw-2802	368	29	1986	1986	NUM
taxlaw-2802	368	30	,	,	PUNCT
taxlaw-2802	368	31	when	when	SCONJ
taxlaw-2802	368	32	it	it	PRON
taxlaw-2802	368	33	passed	pass	VERB
taxlaw-2802	368	34	the	the	DET
taxlaw-2802	368	35	code	code	NOUN
taxlaw-2802	368	36	provisions	provision	NOUN
taxlaw-2802	368	37	that	that	PRON
taxlaw-2802	368	38	prohibit	prohibit	VERB
taxlaw-2802	368	39	offsetting	offset	VERB
taxlaw-2802	368	40	ordinary	ordinary	ADJ
taxlaw-2802	368	41	income	income	NOUN
taxlaw-2802	368	42	against	against	ADP
taxlaw-2802	368	43	passive	passive	ADJ
taxlaw-2802	368	44	losses.73	losses.73	NOUN
taxlaw-2802	368	45	those	those	DET
taxlaw-2802	368	46	tax	tax	NOUN
taxlaw-2802	368	47	shelters	shelter	NOUN
taxlaw-2802	368	48	,	,	PUNCT
taxlaw-2802	368	49	however	however	ADV
taxlaw-2802	368	50	,	,	PUNCT
taxlaw-2802	368	51	were	be	AUX
taxlaw-2802	368	52	targeted	target	VERB
taxlaw-2802	368	53	primarily	primarily	ADV
taxlaw-2802	368	54	to	to	ADP
taxlaw-2802	368	55	middle	middle	ADJ
taxlaw-2802	368	56	-	-	PUNCT
taxlaw-2802	368	57	income	income	NOUN
taxlaw-2802	368	58	individuals.74	individuals.74	NOUN
taxlaw-2802	368	59	accordingly	accordingly	ADV
taxlaw-2802	368	60	,	,	PUNCT
taxlaw-2802	368	61	the	the	DET
taxlaw-2802	368	62	passive	passive	ADJ
taxlaw-2802	368	63	loss	loss	NOUN
taxlaw-2802	368	64	reforms	reform	NOUN
taxlaw-2802	368	65	did	do	VERB
taxlaw-2802	368	66	little	little	ADJ
taxlaw-2802	368	67	to	to	PART
taxlaw-2802	368	68	slow	slow	VERB
taxlaw-2802	368	69	the	the	DET
taxlaw-2802	368	70	growth	growth	NOUN
taxlaw-2802	368	71	of	of	ADP
taxlaw-2802	368	72	the	the	DET
taxlaw-2802	368	73	market	market	NOUN
taxlaw-2802	368	74	for	for	ADP
taxlaw-2802	368	75	corporate	corporate	ADJ
taxlaw-2802	368	76	tax	tax	NOUN
taxlaw-2802	368	77	shelters	shelter	NOUN
taxlaw-2802	368	78	,	,	PUNCT
taxlaw-2802	368	79	which	which	PRON
taxlaw-2802	368	80	flourished	flourish	VERB
taxlaw-2802	368	81	over	over	ADP
taxlaw-2802	368	82	the	the	DET
taxlaw-2802	368	83	decade	decade	NOUN
taxlaw-2802	368	84	that	that	PRON
taxlaw-2802	368	85	followed.75	followed.75	VERB
taxlaw-2802	368	86	the	the	DET
taxlaw-2802	368	87	rise	rise	NOUN
taxlaw-2802	368	88	of	of	ADP
taxlaw-2802	368	89	the	the	DET
taxlaw-2802	368	90	corporate	corporate	ADJ
taxlaw-2802	368	91	tax	tax	NOUN
taxlaw-2802	368	92	shelter	shelter	NOUN
taxlaw-2802	368	93	market	market	NOUN
taxlaw-2802	368	94	stemmed	stem	VERB
taxlaw-2802	368	95	in	in	ADP
taxlaw-2802	368	96	part	part	NOUN
taxlaw-2802	368	97	from	from	ADP
taxlaw-2802	368	98	the	the	DET
taxlaw-2802	368	99	fact	fact	NOUN
taxlaw-2802	368	100	that	that	SCONJ
taxlaw-2802	368	101	,	,	PUNCT
taxlaw-2802	368	102	during	during	ADP
taxlaw-2802	368	103	the	the	DET
taxlaw-2802	368	104	1990s	1990s	NUM
taxlaw-2802	368	105	,	,	PUNCT
taxlaw-2802	368	106	corporate	corporate	ADJ
taxlaw-2802	368	107	tax	tax	NOUN
taxlaw-2802	368	108	departments	department	NOUN
taxlaw-2802	368	109	came	come	VERB
taxlaw-2802	368	110	under	under	ADP
taxlaw-2802	368	111	increasing	increase	VERB
taxlaw-2802	368	112	pressure	pressure	NOUN
taxlaw-2802	368	113	not	not	PART
taxlaw-2802	368	114	only	only	ADV
taxlaw-2802	368	115	to	to	PART
taxlaw-2802	368	116	perform	perform	VERB
taxlaw-2802	368	117	traditional	traditional	ADJ
taxlaw-2802	368	118	legal	legal	ADJ
taxlaw-2802	368	119	compliance	compliance	NOUN
taxlaw-2802	368	120	functions	function	NOUN
taxlaw-2802	368	121	,	,	PUNCT
taxlaw-2802	368	122	but	but	CCONJ
taxlaw-2802	368	123	also	also	ADV
taxlaw-2802	368	124	to	to	PART
taxlaw-2802	368	125	become	become	VERB
taxlaw-2802	368	126	profit	profit	NOUN
taxlaw-2802	368	127	centers.76	centers.76	NOUN
taxlaw-2802	368	128	as	as	SCONJ
taxlaw-2802	368	129	corporate	corporate	ADJ
taxlaw-2802	368	130	managements	management	NOUN
taxlaw-2802	368	131	searched	search	VERB
taxlaw-2802	368	132	for	for	ADP
taxlaw-2802	368	133	evermore	evermore	NOUN
taxlaw-2802	368	134	ways	way	NOUN
taxlaw-2802	368	135	to	to	PART
taxlaw-2802	368	136	reduce	reduce	VERB
taxlaw-2802	368	137	expenses	expense	NOUN
taxlaw-2802	368	138	,	,	PUNCT
taxlaw-2802	368	139	the	the	DET
taxlaw-2802	368	140	drive	drive	NOUN
taxlaw-2802	368	141	to	to	PART
taxlaw-2802	368	142	find	find	VERB
taxlaw-2802	368	143	new	new	ADJ
taxlaw-2802	368	144	methods	method	NOUN
taxlaw-2802	368	145	to	to	PART
taxlaw-2802	368	146	decrease	decrease	VERB
taxlaw-2802	368	147	their	their	PRON
taxlaw-2802	368	148	firms	firm	NOUN
taxlaw-2802	368	149	’	'	PUNCT
taxlaw-2802	368	150	tax	tax	NOUN
taxlaw-2802	368	151	liabilities	liability	NOUN
taxlaw-2802	368	152	garnered	garner	VERB
taxlaw-2802	368	153	added	add	VERB
taxlaw-2802	368	154	attention	attention	NOUN
taxlaw-2802	368	155	.	.	PUNCT
taxlaw-2802	369	1	simply	simply	ADV
taxlaw-2802	369	2	put	put	VERB
taxlaw-2802	369	3	,	,	PUNCT
taxlaw-2802	369	4	“	"	PUNCT
taxlaw-2802	369	5	[	[	X
taxlaw-2802	369	6	u]nder	u]nder	ADP
taxlaw-2802	369	7	a	a	DET
taxlaw-2802	369	8	basic	basic	ADJ
taxlaw-2802	369	9	cost	cost	NOUN
taxlaw-2802	369	10	-	-	PUNCT
taxlaw-2802	369	11	benefit	benefit	NOUN
taxlaw-2802	369	12	analysis	analysis	NOUN
taxlaw-2802	369	13	,	,	PUNCT
taxlaw-2802	369	14	purchasing	purchase	VERB
taxlaw-2802	369	15	tax	tax	NOUN
taxlaw-2802	369	16	shelters	shelter	NOUN
taxlaw-2802	369	17	made	make	VERB
taxlaw-2802	369	18	sense	sense	NOUN
taxlaw-2802	369	19	financially	financially	ADV
taxlaw-2802	369	20	.	.	PUNCT
taxlaw-2802	369	21	”77	”77	NOUN
taxlaw-2802	370	1	at	at	ADP
taxlaw-2802	370	2	the	the	DET
taxlaw-2802	370	3	same	same	ADJ
taxlaw-2802	370	4	time	time	NOUN
taxlaw-2802	370	5	,	,	PUNCT
taxlaw-2802	370	6	changes	change	NOUN
taxlaw-2802	370	7	in	in	ADP
taxlaw-2802	370	8	the	the	DET
taxlaw-2802	370	9	legal	legal	ADJ
taxlaw-2802	370	10	and	and	CCONJ
taxlaw-2802	370	11	accounting	accounting	NOUN
taxlaw-2802	370	12	industries	industry	NOUN
taxlaw-2802	370	13	in	in	ADP
taxlaw-2802	370	14	the	the	DET
taxlaw-2802	370	15	1990s	1990	NOUN
taxlaw-2802	370	16	increased	increase	VERB
taxlaw-2802	370	17	the	the	DET
taxlaw-2802	370	18	willingness	willingness	NOUN
taxlaw-2802	370	19	of	of	ADP
taxlaw-2802	370	20	tax	tax	NOUN
taxlaw-2802	370	21	attorneys	attorney	NOUN
taxlaw-2802	370	22	and	and	CCONJ
taxlaw-2802	370	23	accountants	accountant	NOUN
taxlaw-2802	370	24	to	to	PART
taxlaw-2802	370	25	participate	participate	VERB
taxlaw-2802	370	26	in	in	ADP
taxlaw-2802	370	27	the	the	DET
taxlaw-2802	370	28	development	development	NOUN
taxlaw-2802	370	29	and	and	CCONJ
taxlaw-2802	370	30	promotion	promotion	NOUN
taxlaw-2802	370	31	of	of	ADP
taxlaw-2802	370	32	corporate	corporate	ADJ
taxlaw-2802	370	33	tax	tax	NOUN
taxlaw-2802	370	34	shelters.78	shelters.78	NOUN
taxlaw-2802	370	35	law	law	NOUN
taxlaw-2802	370	36	firms	firm	NOUN
taxlaw-2802	370	37	“	"	PUNCT
taxlaw-2802	370	38	became	become	VERB
taxlaw-2802	370	39	more	more	ADV
taxlaw-2802	370	40	entrepreneurial	entrepreneurial	ADJ
taxlaw-2802	370	41	,	,	PUNCT
taxlaw-2802	370	42	and	and	CCONJ
taxlaw-2802	370	43	‘	'	PUNCT
taxlaw-2802	370	44	consulting	consulting	NOUN
taxlaw-2802	370	45	’	'	PUNCT
taxlaw-2802	370	46	became	become	VERB
taxlaw-2802	370	47	one	one	NUM
taxlaw-2802	370	48	of	of	ADP
taxlaw-2802	370	49	the	the	DET
taxlaw-2802	370	50	largest	large	ADJ
taxlaw-2802	370	51	parts	part	NOUN
taxlaw-2802	370	52	of	of	ADP
taxlaw-2802	370	53	accounting	accounting	NOUN
taxlaw-2802	370	54	firm	firm	NOUN
taxlaw-2802	370	55	practices	practice	NOUN
taxlaw-2802	370	56	.	.	PUNCT
taxlaw-2802	371	1	”79	”79	NOUN
taxlaw-2802	371	2	as	as	SCONJ
taxlaw-2802	371	3	they	they	PRON
taxlaw-2802	371	4	increased	increase	VERB
taxlaw-2802	371	5	their	their	PRON
taxlaw-2802	371	6	focus	focus	NOUN
taxlaw-2802	371	7	on	on	ADP
taxlaw-2802	371	8	consulting	consult	VERB
taxlaw-2802	371	9	,	,	PUNCT
taxlaw-2802	371	10	the	the	DET
taxlaw-2802	371	11	big	big	ADJ
taxlaw-2802	371	12	accounting	accounting	NOUN
taxlaw-2802	371	13	firms	firm	NOUN
taxlaw-2802	371	14	became	become	VERB
taxlaw-2802	371	15	among	among	ADP
taxlaw-2802	371	16	the	the	DET
taxlaw-2802	371	17	most	most	ADV
taxlaw-2802	371	18	active	active	ADJ
taxlaw-2802	371	19	promoters	promoter	NOUN
taxlaw-2802	371	20	of	of	ADP
taxlaw-2802	371	21	corporate	corporate	ADJ
taxlaw-2802	371	22	tax	tax	NOUN
taxlaw-2802	371	23	shelters	shelter	NOUN
taxlaw-2802	371	24	.	.	PUNCT
taxlaw-2802	372	1	they	they	PRON
taxlaw-2802	372	2	developed	develop	VERB
taxlaw-2802	372	3	complex	complex	ADJ
taxlaw-2802	372	4	shelters	shelter	NOUN
taxlaw-2802	372	5	and	and	CCONJ
taxlaw-2802	372	6	marketed	market	VERB
taxlaw-2802	372	7	them	they	PRON
taxlaw-2802	372	8	to	to	ADP
taxlaw-2802	372	9	literally	literally	ADV
taxlaw-2802	372	10	hundreds	hundred	NOUN
taxlaw-2802	372	11	of	of	ADP
taxlaw-2802	372	12	clients	client	NOUN
taxlaw-2802	372	13	on	on	ADP
taxlaw-2802	372	14	a	a	DET
taxlaw-2802	372	15	contingency	contingency	NOUN
taxlaw-2802	372	16	-	-	PUNCT
taxlaw-2802	372	17	fee	fee	NOUN
taxlaw-2802	372	18	basis	basis	NOUN
taxlaw-2802	372	19	(	(	PUNCT
taxlaw-2802	372	20	the	the	DET
taxlaw-2802	372	21	fee	fee	NOUN
taxlaw-2802	372	22	being	be	AUX
taxlaw-2802	372	23	based	base	VERB
taxlaw-2802	372	24	on	on	ADP
taxlaw-2802	372	25	the	the	DET
taxlaw-2802	372	26	amount	amount	NOUN
taxlaw-2802	372	27	of	of	ADP
taxlaw-2802	372	28	tax	tax	NOUN
taxlaw-2802	372	29	saved	save	VERB
taxlaw-2802	372	30	)	)	PUNCT
taxlaw-2802	372	31	,	,	PUNCT
taxlaw-2802	372	32	often	often	ADV
taxlaw-2802	372	33	making	make	VERB
taxlaw-2802	372	34	tens	ten	NOUN
taxlaw-2802	372	35	of	of	ADP
taxlaw-2802	372	36	millions	million	NOUN
taxlaw-2802	372	37	of	of	ADP
taxlaw-2802	372	38	dollars	dollar	NOUN
taxlaw-2802	372	39	on	on	ADP
taxlaw-2802	372	40	a	a	DET
taxlaw-2802	372	41	single	single	ADJ
taxlaw-2802	372	42	shelter.80	shelter.80	PROPN
taxlaw-2802	372	43	lawyers	lawyer	NOUN
taxlaw-2802	372	44	who	who	PRON
taxlaw-2802	372	45	refrained	refrain	VERB
taxlaw-2802	372	46	from	from	ADP
taxlaw-2802	372	47	participating	participate	VERB
taxlaw-2802	372	48	directly	directly	ADV
taxlaw-2802	372	49	in	in	ADP
taxlaw-2802	372	50	the	the	DET
taxlaw-2802	372	51	development	development	NOUN
taxlaw-2802	372	52	and	and	CCONJ
taxlaw-2802	372	53	marketing	marketing	NOUN
taxlaw-2802	372	54	of	of	ADP
taxlaw-2802	372	55	tax	tax	NOUN
taxlaw-2802	372	56	shelters	shelter	NOUN
taxlaw-2802	372	57	,	,	PUNCT
taxlaw-2802	372	58	nevertheless	nevertheless	ADV
taxlaw-2802	372	59	participated	participate	VERB
taxlaw-2802	372	60	in	in	ADP
taxlaw-2802	372	61	the	the	DET
taxlaw-2802	372	62	profits	profit	NOUN
taxlaw-2802	372	63	by	by	ADP
taxlaw-2802	372	64	providing	provide	VERB
taxlaw-2802	372	65	opinion	opinion	NOUN
taxlaw-2802	372	66	a.	a.	NOUN
taxlaw-2802	372	67	schumacher	schumacher	PROPN
taxlaw-2802	372	68	,	,	PUNCT
taxlaw-2802	372	69	mac	mac	PROPN
taxlaw-2802	372	70	�	�	PROPN
taxlaw-2802	372	71	iven	iven	NOUN
taxlaw-2802	372	72	v.	v.	ADP
taxlaw-2802	372	73	westmoreland	westmoreland	PROPN
taxlaw-2802	372	74	and	and	CCONJ
taxlaw-2802	372	75	tax	tax	NOUN
taxlaw-2802	372	76	advice	advice	NOUN
taxlaw-2802	372	77	:	:	PUNCT
taxlaw-2802	372	78	using	use	VERB
taxlaw-2802	372	79	“	"	PUNCT
taxlaw-2802	372	80	purposive	purposive	ADJ
taxlaw-2802	372	81	textualism	textualism	NOUN
taxlaw-2802	372	82	”	"	PUNCT
taxlaw-2802	372	83	to	to	PART
taxlaw-2802	372	84	deal	deal	VERB
taxlaw-2802	372	85	with	with	ADP
taxlaw-2802	372	86	tax	tax	NOUN
taxlaw-2802	372	87	shelters	shelter	NOUN
taxlaw-2802	372	88	and	and	CCONJ
taxlaw-2802	372	89	promote	promote	VERB
taxlaw-2802	372	90	legitimate	legitimate	ADJ
taxlaw-2802	372	91	tax	tax	NOUN
taxlaw-2802	372	92	advice	advice	NOUN
taxlaw-2802	372	93	,	,	PUNCT
taxlaw-2802	372	94	92	92	NUM
taxlaw-2802	372	95	marq	marq	NOUN
taxlaw-2802	372	96	.	.	PUNCT
taxlaw-2802	373	1	l.	l.	PROPN
taxlaw-2802	373	2	rev	rev	PROPN
taxlaw-2802	373	3	.	.	PROPN
taxlaw-2802	373	4	33	33	NUM
taxlaw-2802	373	5	,	,	PUNCT
taxlaw-2802	373	6	58	58	NUM
taxlaw-2802	373	7	(	(	PUNCT
taxlaw-2802	373	8	2008	2008	NUM
taxlaw-2802	373	9	)	)	PUNCT
taxlaw-2802	373	10	.	.	PUNCT
taxlaw-2802	374	1	an	an	DET
taxlaw-2802	374	2	often	often	ADV
taxlaw-2802	374	3	-	-	PUNCT
taxlaw-2802	374	4	quoted	quote	VERB
taxlaw-2802	374	5	,	,	PUNCT
taxlaw-2802	374	6	more	more	ADV
taxlaw-2802	374	7	colloquial	colloquial	ADJ
taxlaw-2802	374	8	“	"	PUNCT
taxlaw-2802	374	9	tax	tax	NOUN
taxlaw-2802	374	10	shelter	shelter	NOUN
taxlaw-2802	374	11	”	"	PUNCT
taxlaw-2802	374	12	definition	definition	NOUN
taxlaw-2802	374	13	was	be	AUX
taxlaw-2802	374	14	introduced	introduce	VERB
taxlaw-2802	374	15	by	by	ADP
taxlaw-2802	374	16	professor	professor	NOUN
taxlaw-2802	374	17	michael	michael	PROPN
taxlaw-2802	374	18	graetz	graetz	PROPN
taxlaw-2802	374	19	.	.	PUNCT
taxlaw-2802	375	1	professor	professor	NOUN
taxlaw-2802	375	2	graetz	graetz	PROPN
taxlaw-2802	375	3	famously	famously	ADV
taxlaw-2802	375	4	described	describe	VERB
taxlaw-2802	375	5	a	a	DET
taxlaw-2802	375	6	tax	tax	NOUN
taxlaw-2802	375	7	shelter	shelter	NOUN
taxlaw-2802	375	8	as	as	ADP
taxlaw-2802	375	9	“	"	PUNCT
taxlaw-2802	375	10	‘	'	PUNCT
taxlaw-2802	375	11	[	[	X
taxlaw-2802	375	12	a	a	X
taxlaw-2802	375	13	]	]	X
taxlaw-2802	375	14	deal	deal	NOUN
taxlaw-2802	375	15	done	do	VERB
taxlaw-2802	375	16	by	by	ADP
taxlaw-2802	375	17	very	very	ADV
taxlaw-2802	375	18	smart	smart	ADJ
taxlaw-2802	375	19	people	people	NOUN
taxlaw-2802	375	20	that	that	SCONJ
taxlaw-2802	375	21	,	,	PUNCT
taxlaw-2802	375	22	absent	absent	ADJ
taxlaw-2802	375	23	tax	tax	NOUN
taxlaw-2802	375	24	considerations	consideration	NOUN
taxlaw-2802	375	25	,	,	PUNCT
taxlaw-2802	375	26	would	would	AUX
taxlaw-2802	375	27	be	be	AUX
taxlaw-2802	375	28	very	very	ADV
taxlaw-2802	375	29	stupid	stupid	ADJ
taxlaw-2802	375	30	.	.	PUNCT
taxlaw-2802	375	31	’	'	PUNCT
taxlaw-2802	375	32	”	"	PUNCT
taxlaw-2802	376	1	i	i	PRON
taxlaw-2802	376	2	d.	d.	PROPN
taxlaw-2802	376	3	at	at	ADP
taxlaw-2802	376	4	5758	5758	NUM
taxlaw-2802	376	5	(	(	PUNCT
taxlaw-2802	376	6	citation	citation	NOUN
taxlaw-2802	376	7	omitted	omit	VERB
taxlaw-2802	376	8	)	)	PUNCT
taxlaw-2802	376	9	.	.	PUNCT
taxlaw-2802	377	1	while	while	SCONJ
taxlaw-2802	377	2	that	that	DET
taxlaw-2802	377	3	definition	definition	NOUN
taxlaw-2802	377	4	well	well	ADV
taxlaw-2802	377	5	reflects	reflect	VERB
taxlaw-2802	377	6	the	the	DET
taxlaw-2802	377	7	spirit	spirit	NOUN
taxlaw-2802	377	8	of	of	ADP
taxlaw-2802	377	9	what	what	PRON
taxlaw-2802	377	10	a	a	DET
taxlaw-2802	377	11	tax	tax	NOUN
taxlaw-2802	377	12	shelter	shelter	NOUN
taxlaw-2802	377	13	is	be	AUX
taxlaw-2802	377	14	,	,	PUNCT
taxlaw-2802	377	15	it	it	PRON
taxlaw-2802	377	16	too	too	ADV
taxlaw-2802	377	17	is	be	AUX
taxlaw-2802	377	18	of	of	ADP
taxlaw-2802	377	19	limited	limited	ADJ
taxlaw-2802	377	20	help	help	NOUN
taxlaw-2802	377	21	in	in	ADP
taxlaw-2802	377	22	determining	determine	VERB
taxlaw-2802	377	23	whether	whether	SCONJ
taxlaw-2802	377	24	a	a	DET
taxlaw-2802	377	25	particular	particular	ADJ
taxlaw-2802	377	26	transaction	transaction	NOUN
taxlaw-2802	377	27	constitutes	constitute	VERB
taxlaw-2802	377	28	a	a	DET
taxlaw-2802	377	29	shelter	shelter	NOUN
taxlaw-2802	377	30	.	.	PUNCT
taxlaw-2802	378	1	73	73	NUM
taxlaw-2802	378	2	.	.	PUNCT
taxlaw-2802	378	3	tanina	tanina	PROPN
taxlaw-2802	378	4	rostain	rostain	PROPN
taxlaw-2802	378	5	,	,	PUNCT
taxlaw-2802	378	6	sheltering	shelter	VERB
taxlaw-2802	378	7	lawyers	lawyer	NOUN
taxlaw-2802	378	8	:	:	PUNCT
taxlaw-2802	378	9	the	the	DET
taxlaw-2802	378	10	organized	organized	ADJ
taxlaw-2802	378	11	tax	tax	NOUN
taxlaw-2802	378	12	bar	bar	NOUN
taxlaw-2802	378	13	and	and	CCONJ
taxlaw-2802	378	14	the	the	DET
taxlaw-2802	378	15	tax	tax	NOUN
taxlaw-2802	378	16	shelter	shelter	NOUN
taxlaw-2802	378	17	industry	industry	NOUN
taxlaw-2802	378	18	,	,	PUNCT
taxlaw-2802	378	19	23	23	NUM
taxlaw-2802	378	20	yale	yale	PROPN
taxlaw-2802	378	21	j.	j.	PROPN
taxlaw-2802	378	22	on	on	ADP
taxlaw-2802	378	23	reg	reg	PROPN
taxlaw-2802	378	24	.	.	PUNCT
taxlaw-2802	379	1	77	77	NUM
taxlaw-2802	379	2	,	,	PUNCT
taxlaw-2802	379	3	83	83	NUM
taxlaw-2802	379	4	(	(	PUNCT
taxlaw-2802	379	5	2006	2006	NUM
taxlaw-2802	379	6	)	)	PUNCT
taxlaw-2802	379	7	.	.	PUNCT
taxlaw-2802	380	1	74	74	NUM
taxlaw-2802	380	2	.	.	PUNCT
taxlaw-2802	381	1	i	i	PRON
taxlaw-2802	381	2	d.	d.	PROPN
taxlaw-2802	381	3	see	see	VERB
taxlaw-2802	381	4	also	also	ADV
taxlaw-2802	381	5	schumacher	schumacher	PROPN
taxlaw-2802	381	6	,	,	PUNCT
taxlaw-2802	381	7	supra	supra	PROPN
taxlaw-2802	381	8	note	note	PROPN
taxlaw-2802	381	9	72	72	NUM
taxlaw-2802	381	10	,	,	PUNCT
taxlaw-2802	381	11	at	at	ADP
taxlaw-2802	381	12	55	55	NUM
taxlaw-2802	381	13	(	(	PUNCT
taxlaw-2802	381	14	in	in	ADP
taxlaw-2802	381	15	contrast	contrast	NOUN
taxlaw-2802	381	16	to	to	ADP
taxlaw-2802	381	17	current	current	ADJ
taxlaw-2802	381	18	tax	tax	NOUN
taxlaw-2802	381	19	shelters	shelter	NOUN
taxlaw-2802	381	20	,	,	PUNCT
taxlaw-2802	381	21	which	which	PRON
taxlaw-2802	381	22	“	"	PUNCT
taxlaw-2802	381	23	are	be	AUX
taxlaw-2802	381	24	invested	invest	VERB
taxlaw-2802	381	25	in	in	ADP
taxlaw-2802	381	26	by	by	ADP
taxlaw-2802	381	27	high	high	ADJ
taxlaw-2802	381	28	net	net	NOUN
taxlaw-2802	381	29	-	-	PUNCT
taxlaw-2802	381	30	worth	worth	ADJ
taxlaw-2802	381	31	individuals	individual	NOUN
taxlaw-2802	381	32	and	and	CCONJ
taxlaw-2802	381	33	corporations	corporation	NOUN
taxlaw-2802	381	34	.	.	PUNCT
taxlaw-2802	381	35	.	.	PUNCT
taxlaw-2802	381	36	.	.	PUNCT
taxlaw-2802	382	1	the	the	DET
taxlaw-2802	382	2	shelters	shelter	NOUN
taxlaw-2802	382	3	of	of	ADP
taxlaw-2802	382	4	the	the	DET
taxlaw-2802	382	5	1970s	1970	NOUN
taxlaw-2802	382	6	were	be	AUX
taxlaw-2802	382	7	invested	invest	VERB
taxlaw-2802	382	8	in	in	ADP
taxlaw-2802	382	9	by	by	ADP
taxlaw-2802	382	10	thousands	thousand	NOUN
taxlaw-2802	382	11	of	of	ADP
taxlaw-2802	382	12	individuals	individual	NOUN
taxlaw-2802	382	13	,	,	PUNCT
taxlaw-2802	382	14	including	include	VERB
taxlaw-2802	382	15	middle	middle	ADJ
taxlaw-2802	382	16	-	-	PUNCT
taxlaw-2802	382	17	class	class	NOUN
taxlaw-2802	382	18	taxpayers	taxpayer	NOUN
taxlaw-2802	382	19	”	"	PUNCT
taxlaw-2802	382	20	)	)	PUNCT
taxlaw-2802	382	21	;	;	PUNCT
taxlaw-2802	382	22	camilla	camilla	PROPN
taxlaw-2802	382	23	e.	e.	PROPN
taxlaw-2802	382	24	watson	watson	PROPN
taxlaw-2802	382	25	&	&	CCONJ
taxlaw-2802	382	26	brooks	brooks	PROPN
taxlaw-2802	382	27	d.	d.	PROPN
taxlaw-2802	382	28	billman	billman	PROPN
taxlaw-2802	382	29	,	,	PUNCT
taxlaw-2802	382	30	jr	jr	PROPN
taxlaw-2802	382	31	.	.	PROPN
taxlaw-2802	382	32	,	,	PUNCT
taxlaw-2802	382	33	federal	federal	ADJ
taxlaw-2802	382	34	tax	tax	NOUN
taxlaw-2802	382	35	practice	practice	NOUN
taxlaw-2802	382	36	and	and	CCONJ
taxlaw-2802	382	37	procedure	procedure	NOUN
taxlaw-2802	382	38	—	—	PUNCT
taxlaw-2802	382	39	cases	case	NOUN
taxlaw-2802	382	40	,	,	PUNCT
taxlaw-2802	382	41	materials	material	NOUN
taxlaw-2802	382	42	and	and	CCONJ
taxlaw-2802	382	43	problems	problem	NOUN
taxlaw-2802	382	44	137	137	NUM
taxlaw-2802	382	45	(	(	PUNCT
taxlaw-2802	382	46	2005	2005	NUM
taxlaw-2802	382	47	)	)	PUNCT
taxlaw-2802	382	48	(	(	PUNCT
taxlaw-2802	382	49	discussing	discuss	VERB
taxlaw-2802	382	50	“	"	PUNCT
taxlaw-2802	382	51	mass	mass	NOUN
taxlaw-2802	382	52	-	-	PUNCT
taxlaw-2802	382	53	marketing	marketing	NOUN
taxlaw-2802	382	54	of	of	ADP
taxlaw-2802	382	55	tax	tax	NOUN
taxlaw-2802	382	56	shelters	shelter	NOUN
taxlaw-2802	382	57	to	to	ADP
taxlaw-2802	382	58	middle	middle	ADJ
taxlaw-2802	382	59	class	class	NOUN
taxlaw-2802	382	60	americans	americans	PROPN
taxlaw-2802	382	61	”	"	PUNCT
taxlaw-2802	382	62	in	in	ADP
taxlaw-2802	382	63	the	the	DET
taxlaw-2802	382	64	1970s	1970	NOUN
taxlaw-2802	382	65	)	)	PUNCT
taxlaw-2802	382	66	.	.	PUNCT
taxlaw-2802	383	1	75	75	NUM
taxlaw-2802	383	2	.	.	PUNCT
taxlaw-2802	384	1	see	see	VERB
taxlaw-2802	384	2	rostain	rostain	NOUN
taxlaw-2802	384	3	,	,	PUNCT
taxlaw-2802	384	4	supra	supra	PROPN
taxlaw-2802	384	5	note	note	NOUN
taxlaw-2802	384	6	73	73	NUM
taxlaw-2802	384	7	,	,	PUNCT
taxlaw-2802	384	8	at	at	ADP
taxlaw-2802	384	9	83	83	NUM
taxlaw-2802	384	10	.	.	PUNCT
taxlaw-2802	385	1	76	76	NUM
taxlaw-2802	385	2	.	.	PUNCT
taxlaw-2802	386	1	see	see	VERB
taxlaw-2802	386	2	i	i	PRON
taxlaw-2802	386	3	d.	d.	PROPN
taxlaw-2802	386	4	at	at	ADP
taxlaw-2802	386	5	86	86	NUM
taxlaw-2802	386	6	.	.	PUNCT
taxlaw-2802	387	1	77	77	NUM
taxlaw-2802	387	2	.	.	PUNCT
taxlaw-2802	388	1	i	i	PRON
taxlaw-2802	388	2	d.	d.	PROPN
taxlaw-2802	388	3	78	78	NUM
taxlaw-2802	388	4	.	.	PUNCT
taxlaw-2802	389	1	see	see	VERB
taxlaw-2802	389	2	schumacher	schumacher	PROPN
taxlaw-2802	389	3	,	,	PUNCT
taxlaw-2802	389	4	supra	supra	PROPN
taxlaw-2802	389	5	note	note	PROPN
taxlaw-2802	389	6	72	72	NUM
taxlaw-2802	389	7	,	,	PUNCT
taxlaw-2802	389	8	at	at	ADP
taxlaw-2802	389	9	53	53	NUM
taxlaw-2802	389	10	.	.	PUNCT
taxlaw-2802	389	11	79	79	NUM
taxlaw-2802	389	12	.	.	PUNCT
taxlaw-2802	390	1	i	i	PRON
taxlaw-2802	390	2	d.	d.	PROPN
taxlaw-2802	390	3	80	80	NUM
taxlaw-2802	390	4	.	.	PUNCT
taxlaw-2802	390	5	see	see	VERB
taxlaw-2802	390	6	rostain	rostain	NOUN
taxlaw-2802	390	7	,	,	PUNCT
taxlaw-2802	390	8	supra	supra	PROPN
taxlaw-2802	390	9	note	note	NOUN
taxlaw-2802	390	10	73	73	NUM
taxlaw-2802	390	11	,	,	PUNCT
taxlaw-2802	390	12	at	at	ADP
taxlaw-2802	390	13	88	88	NUM
taxlaw-2802	390	14	.	.	PUNCT
taxlaw-2802	391	1	columbia	columbia	PROPN
taxlaw-2802	391	2	jour	jour	PROPN
taxlaw-2802	391	3	�	�	PROPN
taxlaw-2802	391	4	al	al	PROPN
taxlaw-2802	391	5	of	of	ADP
taxlaw-2802	391	6	tax	tax	NOUN
taxlaw-2802	391	7	law	law	NOUN
taxlaw-2802	391	8	[	[	X
taxlaw-2802	391	9	vol	vol	NOUN
taxlaw-2802	391	10	2:150	2:150	NUM
taxlaw-2802	391	11	164	164	NUM
taxlaw-2802	391	12	letters	letter	NOUN
taxlaw-2802	391	13	with	with	ADP
taxlaw-2802	391	14	respect	respect	NOUN
taxlaw-2802	391	15	to	to	ADP
taxlaw-2802	391	16	the	the	DET
taxlaw-2802	391	17	shelters	shelter	NOUN
taxlaw-2802	391	18	promoted	promote	VERB
taxlaw-2802	391	19	by	by	ADP
taxlaw-2802	391	20	the	the	DET
taxlaw-2802	391	21	accountants.81	accountants.81	PROPN
taxlaw-2802	391	22	“	"	PUNCT
taxlaw-2802	391	23	at	at	ADP
taxlaw-2802	391	24	the	the	DET
taxlaw-2802	391	25	height	height	NOUN
taxlaw-2802	391	26	of	of	ADP
taxlaw-2802	391	27	the	the	DET
taxlaw-2802	391	28	shelter	shelter	NOUN
taxlaw-2802	391	29	market	market	NOUN
taxlaw-2802	391	30	,	,	PUNCT
taxlaw-2802	391	31	fees	fee	NOUN
taxlaw-2802	391	32	for	for	ADP
taxlaw-2802	391	33	opinion	opinion	NOUN
taxlaw-2802	391	34	letters	letter	NOUN
taxlaw-2802	391	35	ran	run	VERB
taxlaw-2802	391	36	into	into	ADP
taxlaw-2802	391	37	the	the	DET
taxlaw-2802	391	38	hundreds	hundred	NOUN
taxlaw-2802	391	39	of	of	ADP
taxlaw-2802	391	40	thousands	thousand	NOUN
taxlaw-2802	391	41	of	of	ADP
taxlaw-2802	391	42	dollars	dollar	NOUN
taxlaw-2802	391	43	,	,	PUNCT
taxlaw-2802	391	44	with	with	ADP
taxlaw-2802	391	45	some	some	PRON
taxlaw-2802	391	46	even	even	ADV
taxlaw-2802	391	47	commanding	command	VERB
taxlaw-2802	391	48	$	$	SYM
taxlaw-2802	391	49	1	1	NUM
taxlaw-2802	391	50	million	million	NUM
taxlaw-2802	391	51	or	or	CCONJ
taxlaw-2802	391	52	more	more	ADJ
taxlaw-2802	391	53	.	.	PUNCT
taxlaw-2802	392	1	”82	”82	VERB
taxlaw-2802	392	2	the	the	DET
taxlaw-2802	392	3	prospect	prospect	NOUN
taxlaw-2802	392	4	of	of	ADP
taxlaw-2802	392	5	such	such	ADJ
taxlaw-2802	392	6	enormous	enormous	ADJ
taxlaw-2802	392	7	fees	fee	NOUN
taxlaw-2802	392	8	made	make	VERB
taxlaw-2802	392	9	the	the	DET
taxlaw-2802	392	10	temptation	temptation	NOUN
taxlaw-2802	392	11	to	to	ADP
taxlaw-2802	392	12	traffic	traffic	NOUN
taxlaw-2802	392	13	in	in	ADP
taxlaw-2802	392	14	questionable	questionable	ADJ
taxlaw-2802	392	15	,	,	PUNCT
taxlaw-2802	392	16	overly	overly	ADV
taxlaw-2802	392	17	-	-	PUNCT
taxlaw-2802	392	18	aggressive	aggressive	ADJ
taxlaw-2802	392	19	tax	tax	NOUN
taxlaw-2802	392	20	advice	advice	NOUN
taxlaw-2802	392	21	simply	simply	ADV
taxlaw-2802	392	22	too	too	ADV
taxlaw-2802	392	23	great	great	ADJ
taxlaw-2802	392	24	to	to	PART
taxlaw-2802	392	25	resist	resist	VERB
taxlaw-2802	392	26	for	for	ADP
taxlaw-2802	392	27	a	a	DET
taxlaw-2802	392	28	surprisingly	surprisingly	ADV
taxlaw-2802	392	29	large	large	ADJ
taxlaw-2802	392	30	number	number	NOUN
taxlaw-2802	392	31	of	of	ADP
taxlaw-2802	392	32	professionals.83	professionals.83	PROPN
taxlaw-2802	392	33	while	while	SCONJ
taxlaw-2802	392	34	earlier	early	ADJ
taxlaw-2802	392	35	tax	tax	NOUN
taxlaw-2802	392	36	shelter	shelter	NOUN
taxlaw-2802	392	37	activity	activity	NOUN
taxlaw-2802	392	38	had	have	AUX
taxlaw-2802	392	39	previously	previously	ADV
taxlaw-2802	392	40	been	be	AUX
taxlaw-2802	392	41	confined	confine	VERB
taxlaw-2802	392	42	largely	largely	ADV
taxlaw-2802	392	43	to	to	ADP
taxlaw-2802	392	44	professionals	professional	NOUN
taxlaw-2802	392	45	“	"	PUNCT
taxlaw-2802	392	46	at	at	ADP
taxlaw-2802	392	47	the	the	DET
taxlaw-2802	392	48	periphery	periphery	NOUN
taxlaw-2802	392	49	”	"	PUNCT
taxlaw-2802	392	50	of	of	ADP
taxlaw-2802	392	51	their	their	PRON
taxlaw-2802	392	52	professions	profession	NOUN
taxlaw-2802	392	53	,	,	PUNCT
taxlaw-2802	392	54	advisors	advisor	NOUN
taxlaw-2802	392	55	involved	involve	VERB
taxlaw-2802	392	56	in	in	ADP
taxlaw-2802	392	57	the	the	DET
taxlaw-2802	392	58	more	more	ADV
taxlaw-2802	392	59	recent	recent	ADJ
taxlaw-2802	392	60	shelters	shelter	NOUN
taxlaw-2802	392	61	“	"	PUNCT
taxlaw-2802	392	62	worked	work	VERB
taxlaw-2802	392	63	for	for	ADP
taxlaw-2802	392	64	some	some	PRON
taxlaw-2802	392	65	of	of	ADP
taxlaw-2802	392	66	the	the	DET
taxlaw-2802	392	67	most	most	ADV
taxlaw-2802	392	68	prestigious	prestigious	ADJ
taxlaw-2802	392	69	accounting	accounting	NOUN
taxlaw-2802	392	70	and	and	CCONJ
taxlaw-2802	392	71	law	law	NOUN
taxlaw-2802	392	72	firms	firm	NOUN
taxlaw-2802	392	73	.	.	PUNCT
taxlaw-2802	393	1	”84	”84	NOUN
taxlaw-2802	393	2	this	this	DET
taxlaw-2802	393	3	unholy	unholy	ADJ
taxlaw-2802	393	4	alliance	alliance	NOUN
taxlaw-2802	393	5	between	between	ADP
taxlaw-2802	393	6	prominent	prominent	ADJ
taxlaw-2802	393	7	attorneys	attorney	NOUN
taxlaw-2802	393	8	and	and	CCONJ
taxlaw-2802	393	9	accountants	accountant	NOUN
taxlaw-2802	393	10	produced	produce	VERB
taxlaw-2802	393	11	a	a	DET
taxlaw-2802	393	12	rapid	rapid	ADJ
taxlaw-2802	393	13	proliferation	proliferation	NOUN
taxlaw-2802	393	14	of	of	ADP
taxlaw-2802	393	15	more	more	ADJ
taxlaw-2802	393	16	sophisticated,85	sophisticated,85	NOUN
taxlaw-2802	393	17	more	more	ADV
taxlaw-2802	393	18	potentially	potentially	ADV
taxlaw-2802	393	19	lucrative,86	lucrative,86	ADJ
taxlaw-2802	393	20	and	and	CCONJ
taxlaw-2802	393	21	arguably	arguably	ADV
taxlaw-2802	393	22	more	more	ADV
taxlaw-2802	393	23	abusive	abusive	ADJ
taxlaw-2802	393	24	corporate	corporate	ADJ
taxlaw-2802	393	25	tax	tax	NOUN
taxlaw-2802	393	26	shelters	shelter	NOUN
taxlaw-2802	393	27	than	than	SCONJ
taxlaw-2802	393	28	had	have	AUX
taxlaw-2802	393	29	ever	ever	ADV
taxlaw-2802	393	30	been	be	AUX
taxlaw-2802	393	31	seen	see	VERB
taxlaw-2802	393	32	before.87	before.87	VERB
taxlaw-2802	393	33	the	the	DET
taxlaw-2802	393	34	success	success	NOUN
taxlaw-2802	393	35	of	of	ADP
taxlaw-2802	393	36	these	these	DET
taxlaw-2802	393	37	dubious	dubious	ADJ
taxlaw-2802	393	38	enterprises	enterprise	NOUN
taxlaw-2802	393	39	depended	depend	VERB
taxlaw-2802	393	40	particularly	particularly	ADV
taxlaw-2802	393	41	on	on	ADP
taxlaw-2802	393	42	the	the	DET
taxlaw-2802	393	43	provision	provision	NOUN
taxlaw-2802	393	44	of	of	ADP
taxlaw-2802	393	45	the	the	DET
taxlaw-2802	393	46	tax	tax	NOUN
taxlaw-2802	393	47	attorneys	attorney	NOUN
taxlaw-2802	393	48	’	’	PART
taxlaw-2802	393	49	legal	legal	ADJ
taxlaw-2802	393	50	opinions	opinion	NOUN
taxlaw-2802	393	51	.	.	PUNCT
taxlaw-2802	394	1	attorneys	attorney	NOUN
taxlaw-2802	394	2	’	’	PART
taxlaw-2802	394	3	opinions	opinion	NOUN
taxlaw-2802	394	4	have	have	AUX
taxlaw-2802	394	5	long	long	ADV
taxlaw-2802	394	6	been	be	AUX
taxlaw-2802	394	7	considered	consider	VERB
taxlaw-2802	394	8	to	to	PART
taxlaw-2802	394	9	be	be	AUX
taxlaw-2802	394	10	essential	essential	ADJ
taxlaw-2802	394	11	elements	element	NOUN
taxlaw-2802	394	12	of	of	ADP
taxlaw-2802	394	13	such	such	ADJ
taxlaw-2802	394	14	schemes	scheme	NOUN
taxlaw-2802	394	15	because	because	SCONJ
taxlaw-2802	394	16	,	,	PUNCT
taxlaw-2802	394	17	up	up	ADV
taxlaw-2802	394	18	until	until	ADP
taxlaw-2802	394	19	now	now	ADV
taxlaw-2802	394	20	,	,	PUNCT
taxlaw-2802	394	21	they	they	PRON
taxlaw-2802	394	22	have	have	AUX
taxlaw-2802	394	23	effectively	effectively	ADV
taxlaw-2802	394	24	operated	operate	VERB
taxlaw-2802	394	25	as	as	ADP
taxlaw-2802	394	26	insurance	insurance	NOUN
taxlaw-2802	394	27	policies	policy	NOUN
taxlaw-2802	394	28	against	against	ADP
taxlaw-2802	394	29	penalties	penalty	NOUN
taxlaw-2802	394	30	that	that	PRON
taxlaw-2802	394	31	might	might	AUX
taxlaw-2802	394	32	otherwise	otherwise	ADV
taxlaw-2802	394	33	have	have	AUX
taxlaw-2802	394	34	been	be	AUX
taxlaw-2802	394	35	assessable	assessable	ADJ
taxlaw-2802	394	36	under	under	ADP
taxlaw-2802	394	37	the	the	DET
taxlaw-2802	394	38	code	code	NOUN
taxlaw-2802	394	39	against	against	ADP
taxlaw-2802	394	40	tax	tax	NOUN
taxlaw-2802	394	41	shelter	shelter	NOUN
taxlaw-2802	394	42	investors	investor	NOUN
taxlaw-2802	394	43	if	if	SCONJ
taxlaw-2802	394	44	the	the	DET
taxlaw-2802	394	45	investors	investor	NOUN
taxlaw-2802	394	46	’	'	PUNCT
taxlaw-2802	394	47	reported	report	VERB
taxlaw-2802	394	48	losses	loss	NOUN
taxlaw-2802	394	49	from	from	ADP
taxlaw-2802	394	50	the	the	DET
taxlaw-2802	394	51	shelters	shelter	NOUN
taxlaw-2802	394	52	are	be	AUX
taxlaw-2802	394	53	disallowed.88	disallowed.88	NOUN
taxlaw-2802	394	54	if	if	SCONJ
taxlaw-2802	394	55	a	a	DET
taxlaw-2802	394	56	taxpayer	taxpayer	NOUN
taxlaw-2802	394	57	relies	rely	VERB
taxlaw-2802	394	58	on	on	ADP
taxlaw-2802	394	59	an	an	DET
taxlaw-2802	394	60	attorney	attorney	NOUN
taxlaw-2802	394	61	’s	’s	PART
taxlaw-2802	394	62	legal	legal	ADJ
taxlaw-2802	394	63	opinion	opinion	NOUN
taxlaw-2802	394	64	in	in	ADP
taxlaw-2802	394	65	taking	take	VERB
taxlaw-2802	394	66	a	a	DET
taxlaw-2802	394	67	reporting	reporting	NOUN
taxlaw-2802	394	68	position	position	NOUN
taxlaw-2802	394	69	that	that	PRON
taxlaw-2802	394	70	ultimately	ultimately	ADV
taxlaw-2802	394	71	results	result	VERB
taxlaw-2802	394	72	in	in	ADP
taxlaw-2802	394	73	an	an	DET
taxlaw-2802	394	74	underpayment	underpayment	NOUN
taxlaw-2802	394	75	of	of	ADP
taxlaw-2802	394	76	tax	tax	NOUN
taxlaw-2802	394	77	,	,	PUNCT
taxlaw-2802	394	78	the	the	DET
taxlaw-2802	394	79	opinion	opinion	NOUN
taxlaw-2802	394	80	is	be	AUX
taxlaw-2802	394	81	generally	generally	ADV
taxlaw-2802	394	82	considered	consider	VERB
taxlaw-2802	394	83	to	to	PART
taxlaw-2802	394	84	provide	provide	VERB
taxlaw-2802	394	85	reasonable	reasonable	ADJ
taxlaw-2802	394	86	cause	cause	NOUN
taxlaw-2802	394	87	for	for	ADP
taxlaw-2802	394	88	the	the	DET
taxlaw-2802	394	89	underpayment	underpayment	NOUN
taxlaw-2802	394	90	(	(	PUNCT
taxlaw-2802	394	91	provided	provide	VERB
taxlaw-2802	394	92	that	that	SCONJ
taxlaw-2802	394	93	the	the	DET
taxlaw-2802	394	94	opinion	opinion	NOUN
taxlaw-2802	394	95	meets	meet	VERB
taxlaw-2802	394	96	certain	certain	ADJ
taxlaw-2802	394	97	minimum	minimum	ADJ
taxlaw-2802	394	98	requirements	requirement	NOUN
taxlaw-2802	394	99	under	under	ADP
taxlaw-2802	394	100	applicable	applicable	ADJ
taxlaw-2802	394	101	treasury	treasury	NOUN
taxlaw-2802	394	102	regulations	regulation	NOUN
taxlaw-2802	394	103	)	)	PUNCT
taxlaw-2802	394	104	,	,	PUNCT
taxlaw-2802	394	105	and	and	CCONJ
taxlaw-2802	394	106	the	the	DET
taxlaw-2802	394	107	taxpayer	taxpayer	NOUN
taxlaw-2802	394	108	’s	’s	PART
taxlaw-2802	394	109	reliance	reliance	NOUN
taxlaw-2802	394	110	thereon	thereon	NOUN
taxlaw-2802	394	111	is	be	AUX
taxlaw-2802	394	112	generally	generally	ADV
taxlaw-2802	394	113	considered	consider	VERB
taxlaw-2802	394	114	to	to	PART
taxlaw-2802	394	115	constitute	constitute	VERB
taxlaw-2802	394	116	action	action	NOUN
taxlaw-2802	394	117	in	in	ADP
taxlaw-2802	394	118	good	good	ADJ
taxlaw-2802	394	119	faith	faith	NOUN
taxlaw-2802	394	120	with	with	ADP
taxlaw-2802	394	121	respect	respect	NOUN
taxlaw-2802	394	122	to	to	ADP
taxlaw-2802	394	123	the	the	DET
taxlaw-2802	394	124	underpayment	underpayment	NOUN
taxlaw-2802	394	125	,	,	PUNCT
taxlaw-2802	394	126	for	for	ADP
taxlaw-2802	394	127	purposes	purpose	NOUN
taxlaw-2802	394	128	of	of	ADP
taxlaw-2802	394	129	invoking	invoke	VERB
taxlaw-2802	394	130	the	the	DET
taxlaw-2802	394	131	exception	exception	NOUN
taxlaw-2802	394	132	under	under	ADP
taxlaw-2802	394	133	§	§	PROPN
taxlaw-2802	394	134	6664(c)(1)89	6664(c)(1)89	PROPN
taxlaw-2802	394	135	to	to	ADP
taxlaw-2802	394	136	the	the	DET
taxlaw-2802	394	137	imposition	imposition	NOUN
taxlaw-2802	394	138	of	of	ADP
taxlaw-2802	394	139	a	a	DET
taxlaw-2802	394	140	20	20	NUM
taxlaw-2802	394	141	%	%	NOUN
taxlaw-2802	394	142	accuracy	accuracy	NOUN
taxlaw-2802	394	143	-	-	PUNCT
taxlaw-2802	394	144	related	relate	VERB
taxlaw-2802	394	145	penalty	penalty	NOUN
taxlaw-2802	394	146	81	81	NUM
taxlaw-2802	394	147	.	.	PUNCT
taxlaw-2802	395	1	see	see	VERB
taxlaw-2802	395	2	i	i	PRON
taxlaw-2802	395	3	d.	d.	PROPN
taxlaw-2802	395	4	at	at	ADP
taxlaw-2802	395	5	92	92	NUM
taxlaw-2802	395	6	.	.	PUNCT
taxlaw-2802	396	1	82	82	NUM
taxlaw-2802	396	2	.	.	PUNCT
taxlaw-2802	397	1	i	i	PRON
taxlaw-2802	397	2	d.	d.	PROPN
taxlaw-2802	397	3	at	at	ADP
taxlaw-2802	397	4	94	94	NUM
taxlaw-2802	397	5	(	(	PUNCT
taxlaw-2802	397	6	citations	citation	NOUN
taxlaw-2802	397	7	omitted	omit	VERB
taxlaw-2802	397	8	)	)	PUNCT
taxlaw-2802	397	9	.	.	PUNCT
taxlaw-2802	398	1	83	83	NUM
taxlaw-2802	398	2	.	.	PUNCT
taxlaw-2802	399	1	see	see	VERB
taxlaw-2802	399	2	schumacher	schumacher	PROPN
taxlaw-2802	399	3	,	,	PUNCT
taxlaw-2802	399	4	supra	supra	PROPN
taxlaw-2802	399	5	note	note	PROPN
taxlaw-2802	399	6	72	72	NUM
taxlaw-2802	399	7	,	,	PUNCT
taxlaw-2802	399	8	at	at	ADP
taxlaw-2802	399	9	53	53	NUM
taxlaw-2802	399	10	.	.	PUNCT
taxlaw-2802	399	11	84	84	NUM
taxlaw-2802	399	12	.	.	PUNCT
taxlaw-2802	400	1	i	i	PRON
taxlaw-2802	400	2	d.	d.	PROPN
taxlaw-2802	400	3	at	at	ADP
taxlaw-2802	400	4	55	55	NUM
taxlaw-2802	400	5	.	.	PUNCT
taxlaw-2802	400	6	85	85	NUM
taxlaw-2802	400	7	.	.	PUNCT
taxlaw-2802	401	1	see	see	VERB
taxlaw-2802	401	2	,	,	PUNCT
taxlaw-2802	401	3	e.g.	e.g.	ADV
taxlaw-2802	401	4	,	,	PUNCT
taxlaw-2802	401	5	i	i	PRON
taxlaw-2802	401	6	d.	d.	VERB
taxlaw-2802	401	7	at	at	ADP
taxlaw-2802	401	8	53	53	NUM
taxlaw-2802	401	9	-	-	SYM
taxlaw-2802	401	10	54	54	NUM
taxlaw-2802	401	11	(	(	PUNCT
taxlaw-2802	401	12	discussing	discuss	VERB
taxlaw-2802	401	13	newly	newly	ADV
taxlaw-2802	401	14	developed	develop	VERB
taxlaw-2802	401	15	corporate	corporate	ADJ
taxlaw-2802	401	16	finance	finance	NOUN
taxlaw-2802	401	17	techniques	technique	NOUN
taxlaw-2802	401	18	,	,	PUNCT
taxlaw-2802	401	19	such	such	ADJ
taxlaw-2802	401	20	as	as	ADP
taxlaw-2802	401	21	new	new	ADJ
taxlaw-2802	401	22	financial	financial	ADJ
taxlaw-2802	401	23	instruments	instrument	NOUN
taxlaw-2802	401	24	,	,	PUNCT
taxlaw-2802	401	25	special	special	ADJ
taxlaw-2802	401	26	-	-	PUNCT
taxlaw-2802	401	27	purpose	purpose	NOUN
taxlaw-2802	401	28	entities	entity	NOUN
taxlaw-2802	401	29	and	and	CCONJ
taxlaw-2802	401	30	off	off	ADP
taxlaw-2802	401	31	-	-	PUNCT
taxlaw-2802	401	32	shore	shore	NOUN
taxlaw-2802	401	33	arrangements	arrangement	NOUN
taxlaw-2802	401	34	used	use	VERB
taxlaw-2802	401	35	to	to	PART
taxlaw-2802	401	36	facilitate	facilitate	VERB
taxlaw-2802	401	37	corporate	corporate	ADJ
taxlaw-2802	401	38	tax	tax	NOUN
taxlaw-2802	401	39	shelters	shelter	NOUN
taxlaw-2802	401	40	)	)	PUNCT
taxlaw-2802	401	41	.	.	PUNCT
taxlaw-2802	402	1	86	86	NUM
taxlaw-2802	402	2	.	.	PUNCT
taxlaw-2802	403	1	see	see	VERB
taxlaw-2802	403	2	i	i	PRON
taxlaw-2802	403	3	d.	d.	PROPN
taxlaw-2802	403	4	at	at	ADP
taxlaw-2802	403	5	55	55	NUM
taxlaw-2802	403	6	(	(	PUNCT
taxlaw-2802	403	7	noting	note	VERB
taxlaw-2802	403	8	that	that	SCONJ
taxlaw-2802	403	9	magnitude	magnitude	NOUN
taxlaw-2802	403	10	of	of	ADP
taxlaw-2802	403	11	losses	loss	NOUN
taxlaw-2802	403	12	claimed	claim	VERB
taxlaw-2802	403	13	by	by	ADP
taxlaw-2802	403	14	investors	investor	NOUN
taxlaw-2802	403	15	in	in	ADP
taxlaw-2802	403	16	more	more	ADV
taxlaw-2802	403	17	recent	recent	ADJ
taxlaw-2802	403	18	tax	tax	NOUN
taxlaw-2802	403	19	shelters	shelter	NOUN
taxlaw-2802	403	20	“	"	PUNCT
taxlaw-2802	403	21	dwarfs	dwarf	NOUN
taxlaw-2802	403	22	”	"	PUNCT
taxlaw-2802	403	23	losses	loss	NOUN
taxlaw-2802	403	24	generated	generate	VERB
taxlaw-2802	403	25	by	by	ADP
taxlaw-2802	403	26	1970s	1970	NOUN
taxlaw-2802	403	27	shelters	shelter	NOUN
taxlaw-2802	403	28	,	,	PUNCT
taxlaw-2802	403	29	and	and	CCONJ
taxlaw-2802	403	30	citing	cite	VERB
taxlaw-2802	403	31	examples	example	NOUN
taxlaw-2802	403	32	)	)	PUNCT
taxlaw-2802	403	33	.	.	PUNCT
taxlaw-2802	404	1	87	87	NUM
taxlaw-2802	404	2	.	.	PUNCT
taxlaw-2802	405	1	see	see	VERB
taxlaw-2802	405	2	generally	generally	ADV
taxlaw-2802	405	3	rostain	rostain	ADJ
taxlaw-2802	405	4	,	,	PUNCT
taxlaw-2802	405	5	supra	supra	PROPN
taxlaw-2802	405	6	note	note	NOUN
taxlaw-2802	405	7	73	73	NUM
taxlaw-2802	405	8	,	,	PUNCT
taxlaw-2802	405	9	at	at	ADP
taxlaw-2802	405	10	88	88	NUM
taxlaw-2802	405	11	-	-	SYM
taxlaw-2802	405	12	94	94	NUM
taxlaw-2802	405	13	(	(	PUNCT
taxlaw-2802	405	14	outlining	outline	VERB
taxlaw-2802	405	15	“	"	PUNCT
taxlaw-2802	405	16	the	the	DET
taxlaw-2802	405	17	rise	rise	NOUN
taxlaw-2802	405	18	of	of	ADP
taxlaw-2802	405	19	the	the	DET
taxlaw-2802	405	20	tax	tax	NOUN
taxlaw-2802	405	21	shelter	shelter	NOUN
taxlaw-2802	405	22	market	market	NOUN
taxlaw-2802	405	23	”	"	PUNCT
taxlaw-2802	405	24	during	during	ADP
taxlaw-2802	405	25	the	the	DET
taxlaw-2802	405	26	1990s	1990s	NUM
taxlaw-2802	405	27	,	,	PUNCT
taxlaw-2802	405	28	providing	provide	VERB
taxlaw-2802	405	29	examples	example	NOUN
taxlaw-2802	405	30	of	of	ADP
taxlaw-2802	405	31	notable	notable	ADJ
taxlaw-2802	405	32	abusive	abusive	ADJ
taxlaw-2802	405	33	corporate	corporate	ADJ
taxlaw-2802	405	34	shelters	shelter	NOUN
taxlaw-2802	405	35	of	of	ADP
taxlaw-2802	405	36	the	the	DET
taxlaw-2802	405	37	period	period	NOUN
taxlaw-2802	405	38	,	,	PUNCT
taxlaw-2802	405	39	and	and	CCONJ
taxlaw-2802	405	40	discussing	discuss	VERB
taxlaw-2802	405	41	the	the	DET
taxlaw-2802	405	42	respective	respective	ADJ
taxlaw-2802	405	43	roles	role	NOUN
taxlaw-2802	405	44	of	of	ADP
taxlaw-2802	405	45	attorneys	attorney	NOUN
taxlaw-2802	405	46	and	and	CCONJ
taxlaw-2802	405	47	accountants	accountant	NOUN
taxlaw-2802	405	48	in	in	ADP
taxlaw-2802	405	49	the	the	DET
taxlaw-2802	405	50	development	development	NOUN
taxlaw-2802	405	51	of	of	ADP
taxlaw-2802	405	52	the	the	DET
taxlaw-2802	405	53	market	market	NOUN
taxlaw-2802	405	54	)	)	PUNCT
taxlaw-2802	405	55	;	;	PUNCT
taxlaw-2802	405	56	meah	meah	PROPN
taxlaw-2802	405	57	rothman	rothman	PROPN
taxlaw-2802	405	58	tell	tell	PROPN
taxlaw-2802	405	59	,	,	PUNCT
taxlaw-2802	405	60	circular	circular	ADJ
taxlaw-2802	405	61	230	230	NUM
taxlaw-2802	405	62	:	:	PUNCT
taxlaw-2802	405	63	beware	beware	VERB
taxlaw-2802	405	64	the	the	DET
taxlaw-2802	405	65	jabberwock	jabberwock	NOUN
taxlaw-2802	405	66	!	!	PROPN
taxlaw-2802	405	67	,	,	PUNCT
taxlaw-2802	405	68	80	80	NUM
taxlaw-2802	405	69	fla	fla	NOUN
taxlaw-2802	405	70	.	.	PUNCT
taxlaw-2802	406	1	b.	b.	PROPN
taxlaw-2802	406	2	j.	j.	PROPN
taxlaw-2802	406	3	39	39	NUM
taxlaw-2802	406	4	(	(	PUNCT
taxlaw-2802	406	5	2006	2006	NUM
taxlaw-2802	406	6	)	)	PUNCT
taxlaw-2802	406	7	(	(	PUNCT
taxlaw-2802	406	8	discussing	discuss	VERB
taxlaw-2802	406	9	several	several	ADJ
taxlaw-2802	406	10	high	high	ADJ
taxlaw-2802	406	11	-	-	PUNCT
taxlaw-2802	406	12	profile	profile	NOUN
taxlaw-2802	406	13	examples	example	NOUN
taxlaw-2802	406	14	of	of	ADP
taxlaw-2802	406	15	abusive	abusive	ADJ
taxlaw-2802	406	16	tax	tax	NOUN
taxlaw-2802	406	17	shelters	shelter	NOUN
taxlaw-2802	406	18	promoted	promote	VERB
taxlaw-2802	406	19	by	by	ADP
taxlaw-2802	406	20	prominent	prominent	ADJ
taxlaw-2802	406	21	accounting	accounting	NOUN
taxlaw-2802	406	22	firms	firm	NOUN
taxlaw-2802	406	23	and	and	CCONJ
taxlaw-2802	406	24	supported	support	VERB
taxlaw-2802	406	25	by	by	ADP
taxlaw-2802	406	26	the	the	DET
taxlaw-2802	406	27	legal	legal	ADJ
taxlaw-2802	406	28	opinions	opinion	NOUN
taxlaw-2802	406	29	of	of	ADP
taxlaw-2802	406	30	prominent	prominent	ADJ
taxlaw-2802	406	31	law	law	NOUN
taxlaw-2802	406	32	firms	firm	NOUN
taxlaw-2802	406	33	)	)	PUNCT
taxlaw-2802	406	34	;	;	PUNCT
taxlaw-2802	406	35	schumacher	schumacher	PROPN
taxlaw-2802	406	36	,	,	PUNCT
taxlaw-2802	406	37	supra	supra	PROPN
taxlaw-2802	406	38	note	note	PROPN
taxlaw-2802	406	39	72	72	NUM
taxlaw-2802	406	40	,	,	PUNCT
taxlaw-2802	406	41	at	at	ADP
taxlaw-2802	406	42	53	53	NUM
taxlaw-2802	406	43	-	-	SYM
taxlaw-2802	406	44	56	56	NUM
taxlaw-2802	406	45	(	(	PUNCT
taxlaw-2802	406	46	describing	describe	VERB
taxlaw-2802	406	47	“	"	PUNCT
taxlaw-2802	406	48	the	the	DET
taxlaw-2802	406	49	rise	rise	NOUN
taxlaw-2802	406	50	of	of	ADP
taxlaw-2802	406	51	mega	mega	ADJ
taxlaw-2802	406	52	tax	tax	NOUN
taxlaw-2802	406	53	shelters	shelter	NOUN
taxlaw-2802	406	54	”	"	PUNCT
taxlaw-2802	406	55	and	and	CCONJ
taxlaw-2802	406	56	the	the	DET
taxlaw-2802	406	57	participation	participation	NOUN
taxlaw-2802	406	58	of	of	ADP
taxlaw-2802	406	59	attorneys	attorney	NOUN
taxlaw-2802	406	60	and	and	CCONJ
taxlaw-2802	406	61	accountants	accountant	NOUN
taxlaw-2802	406	62	therein	therein	ADV
taxlaw-2802	406	63	)	)	PUNCT
taxlaw-2802	406	64	.	.	PUNCT
taxlaw-2802	407	1	88	88	NUM
taxlaw-2802	407	2	.	.	PUNCT
taxlaw-2802	408	1	see	see	VERB
taxlaw-2802	408	2	rostain	rostain	NOUN
taxlaw-2802	408	3	,	,	PUNCT
taxlaw-2802	408	4	supra	supra	PROPN
taxlaw-2802	408	5	note	note	NOUN
taxlaw-2802	408	6	73	73	NUM
taxlaw-2802	408	7	,	,	PUNCT
taxlaw-2802	408	8	at	at	ADP
taxlaw-2802	408	9	92	92	NUM
taxlaw-2802	408	10	-	-	SYM
taxlaw-2802	408	11	93	93	NUM
taxlaw-2802	408	12	;	;	PUNCT
taxlaw-2802	408	13	schenk	schenk	PROPN
taxlaw-2802	408	14	,	,	PUNCT
taxlaw-2802	408	15	supra	supra	PROPN
taxlaw-2802	408	16	note	note	PROPN
taxlaw-2802	408	17	67	67	NUM
taxlaw-2802	408	18	,	,	PUNCT
taxlaw-2802	408	19	at	at	ADP
taxlaw-2802	408	20	1312	1312	NUM
taxlaw-2802	408	21	.	.	PUNCT
taxlaw-2802	409	1	89	89	NUM
taxlaw-2802	409	2	.	.	PUNCT
taxlaw-2802	410	1	section	section	NOUN
taxlaw-2802	410	2	6664(c)(1	6664(c)(1	PROPN
taxlaw-2802	410	3	)	)	PUNCT
taxlaw-2802	410	4	of	of	ADP
taxlaw-2802	410	5	the	the	DET
taxlaw-2802	410	6	code	code	NOUN
taxlaw-2802	410	7	provides	provide	VERB
taxlaw-2802	410	8	that	that	SCONJ
taxlaw-2802	410	9	“	"	PUNCT
taxlaw-2802	410	10	[	[	X
taxlaw-2802	410	11	n]o	n]o	NOUN
taxlaw-2802	410	12	penalty	penalty	NOUN
taxlaw-2802	410	13	shall	shall	AUX
taxlaw-2802	410	14	be	be	AUX
taxlaw-2802	410	15	imposed	impose	VERB
taxlaw-2802	410	16	under	under	ADP
taxlaw-2802	410	17	section	section	NOUN
taxlaw-2802	410	18	6662	6662	NUM
taxlaw-2802	410	19	or	or	CCONJ
taxlaw-2802	410	20	6663	6663	NUM
taxlaw-2802	410	21	with	with	ADP
taxlaw-2802	410	22	respect	respect	NOUN
taxlaw-2802	410	23	to	to	ADP
taxlaw-2802	410	24	any	any	DET
taxlaw-2802	410	25	portion	portion	NOUN
taxlaw-2802	410	26	of	of	ADP
taxlaw-2802	410	27	an	an	DET
taxlaw-2802	410	28	underpayment	underpayment	NOUN
taxlaw-2802	410	29	if	if	SCONJ
taxlaw-2802	410	30	it	it	PRON
taxlaw-2802	410	31	is	be	AUX
taxlaw-2802	410	32	shown	show	VERB
taxlaw-2802	410	33	that	that	SCONJ
taxlaw-2802	410	34	there	there	PRON
taxlaw-2802	410	35	was	be	VERB
taxlaw-2802	410	36	a	a	DET
taxlaw-2802	410	37	reasonable	reasonable	ADJ
taxlaw-2802	410	38	cause	cause	NOUN
taxlaw-2802	410	39	for	for	ADP
taxlaw-2802	410	40	such	such	ADJ
taxlaw-2802	410	41	portion	portion	NOUN
taxlaw-2802	410	42	and	and	CCONJ
taxlaw-2802	410	43	that	that	SCONJ
taxlaw-2802	410	44	the	the	DET
taxlaw-2802	410	45	taxpayer	taxpayer	NOUN
taxlaw-2802	410	46	acted	act	VERB
taxlaw-2802	410	47	in	in	ADP
taxlaw-2802	410	48	good	good	ADJ
taxlaw-2802	410	49	faith	faith	NOUN
taxlaw-2802	410	50	with	with	ADP
taxlaw-2802	410	51	respect	respect	NOUN
taxlaw-2802	410	52	to	to	ADP
taxlaw-2802	410	53	such	such	ADJ
taxlaw-2802	410	54	portion	portion	NOUN
taxlaw-2802	410	55	.	.	PUNCT
taxlaw-2802	410	56	”	"	PUNCT
taxlaw-2802	410	57	i.r.c	i.r.c	NOUN
taxlaw-2802	410	58	.	.	PUNCT
taxlaw-2802	411	1	§	§	PROPN
taxlaw-2802	411	2	6664(c)(1	6664(c)(1	NUM
taxlaw-2802	411	3	)	)	PUNCT
taxlaw-2802	411	4	(	(	PUNCT
taxlaw-2802	411	5	2010	2010	NUM
taxlaw-2802	411	6	)	)	PUNCT
taxlaw-2802	411	7	.	.	PUNCT
taxlaw-2802	412	1	treasury	treasury	PROPN
taxlaw-2802	412	2	regulation	regulation	NOUN
taxlaw-2802	412	3	§	§	PROPN
taxlaw-2802	412	4	1.6664	1.6664	NUM
taxlaw-2802	412	5	-	-	SYM
taxlaw-2802	412	6	4	4	NUM
taxlaw-2802	412	7	sets	set	NOUN
taxlaw-2802	412	8	2011	2011	NUM
taxlaw-2802	412	9	]	]	X
taxlaw-2802	412	10	circular	circular	PROPN
taxlaw-2802	412	11	argume	argume	PROPN
taxlaw-2802	412	12	�	�	PROPN
taxlaw-2802	412	13	t	t	PROPN
taxlaw-2802	412	14	165	165	NUM
taxlaw-2802	412	15	for	for	ADP
taxlaw-2802	412	16	underpayments	underpayment	NOUN
taxlaw-2802	412	17	under	under	ADP
taxlaw-2802	412	18	§	§	PROPN
taxlaw-2802	412	19	666290	666290	NUM
taxlaw-2802	412	20	or	or	CCONJ
taxlaw-2802	412	21	the	the	DET
taxlaw-2802	412	22	75	75	NUM
taxlaw-2802	412	23	%	%	NOUN
taxlaw-2802	412	24	fraud	fraud	NOUN
taxlaw-2802	412	25	penalty	penalty	NOUN
taxlaw-2802	412	26	under	under	ADP
taxlaw-2802	412	27	§	§	PROPN
taxlaw-2802	412	28	6663.91	6663.91	NUM
taxlaw-2802	412	29	(	(	PUNCT
taxlaw-2802	412	30	similarly	similarly	ADV
taxlaw-2802	412	31	,	,	PUNCT
taxlaw-2802	412	32	with	with	ADP
taxlaw-2802	412	33	certain	certain	ADJ
taxlaw-2802	412	34	exceptions	exception	NOUN
taxlaw-2802	412	35	,	,	PUNCT
taxlaw-2802	412	36	reliance	reliance	NOUN
taxlaw-2802	412	37	on	on	ADP
taxlaw-2802	412	38	certain	certain	ADJ
taxlaw-2802	412	39	legal	legal	ADJ
taxlaw-2802	412	40	opinions	opinion	NOUN
taxlaw-2802	412	41	can	can	AUX
taxlaw-2802	412	42	be	be	AUX
taxlaw-2802	412	43	asserted	assert	VERB
taxlaw-2802	412	44	to	to	PART
taxlaw-2802	412	45	invoke	invoke	VERB
taxlaw-2802	412	46	the	the	DET
taxlaw-2802	412	47	heightened	heighten	VERB
taxlaw-2802	412	48	reasonable	reasonable	ADJ
taxlaw-2802	412	49	-	-	PUNCT
taxlaw-2802	412	50	cause	cause	NOUN
taxlaw-2802	412	51	-	-	PUNCT
taxlaw-2802	412	52	and	and	CCONJ
taxlaw-2802	412	53	-	-	PUNCT
taxlaw-2802	412	54	good	good	ADJ
taxlaw-2802	412	55	-	-	PUNCT
taxlaw-2802	412	56	faith	faith	NOUN
taxlaw-2802	412	57	exception	exception	NOUN
taxlaw-2802	412	58	to	to	ADP
taxlaw-2802	412	59	the	the	DET
taxlaw-2802	412	60	20	20	NUM
taxlaw-2802	412	61	%	%	NOUN
taxlaw-2802	412	62	accuracy	accuracy	NOUN
taxlaw-2802	412	63	-	-	PUNCT
taxlaw-2802	412	64	related	relate	VERB
taxlaw-2802	412	65	penalty	penalty	NOUN
taxlaw-2802	412	66	under	under	ADP
taxlaw-2802	412	67	§	§	PROPN
taxlaw-2802	412	68	6662a(a)92	6662a(a)92	NUM
taxlaw-2802	412	69	that	that	PRON
taxlaw-2802	412	70	has	have	AUX
taxlaw-2802	412	71	applied	apply	VERB
taxlaw-2802	412	72	since	since	SCONJ
taxlaw-2802	412	73	2004	2004	NUM
taxlaw-2802	412	74	to	to	ADP
taxlaw-2802	412	75	understatements	understatement	NOUN
taxlaw-2802	412	76	arising	arise	VERB
taxlaw-2802	412	77	from	from	ADP
taxlaw-2802	412	78	“	"	PUNCT
taxlaw-2802	412	79	reportable	reportable	ADJ
taxlaw-2802	412	80	transactions”93	transactions”93	NOUN
taxlaw-2802	412	81	)	)	PUNCT
taxlaw-2802	412	82	.	.	PUNCT
taxlaw-2802	413	1	forth	forth	ADV
taxlaw-2802	413	2	rules	rule	VERB
taxlaw-2802	413	3	for	for	ADP
taxlaw-2802	413	4	whether	whether	SCONJ
taxlaw-2802	413	5	the	the	DET
taxlaw-2802	413	6	reasonable	reasonable	ADJ
taxlaw-2802	413	7	-	-	PUNCT
taxlaw-2802	413	8	cause	cause	NOUN
taxlaw-2802	413	9	-	-	PUNCT
taxlaw-2802	413	10	and	and	CCONJ
taxlaw-2802	413	11	-	-	PUNCT
taxlaw-2802	413	12	good	good	ADJ
taxlaw-2802	413	13	-	-	PUNCT
taxlaw-2802	413	14	faith	faith	NOUN
taxlaw-2802	413	15	exception	exception	NOUN
taxlaw-2802	413	16	applies	apply	VERB
taxlaw-2802	413	17	in	in	ADP
taxlaw-2802	413	18	particular	particular	ADJ
taxlaw-2802	413	19	circumstances	circumstance	NOUN
taxlaw-2802	413	20	.	.	PUNCT
taxlaw-2802	414	1	in	in	ADP
taxlaw-2802	414	2	general	general	ADJ
taxlaw-2802	414	3	,	,	PUNCT
taxlaw-2802	414	4	the	the	DET
taxlaw-2802	414	5	rules	rule	NOUN
taxlaw-2802	414	6	provide	provide	VERB
taxlaw-2802	414	7	for	for	ADP
taxlaw-2802	414	8	a	a	DET
taxlaw-2802	414	9	facts	fact	NOUN
taxlaw-2802	414	10	-	-	PUNCT
taxlaw-2802	414	11	and	and	CCONJ
taxlaw-2802	414	12	-	-	PUNCT
taxlaw-2802	414	13	circumstances	circumstance	NOUN
taxlaw-2802	414	14	-	-	PUNCT
taxlaw-2802	414	15	based	base	VERB
taxlaw-2802	414	16	determination	determination	NOUN
taxlaw-2802	414	17	.	.	PUNCT
taxlaw-2802	415	1	see	see	VERB
taxlaw-2802	415	2	treas	treas	PROPN
taxlaw-2802	415	3	.	.	PUNCT
taxlaw-2802	416	1	reg	reg	PROPN
taxlaw-2802	416	2	.	.	PUNCT
taxlaw-2802	417	1	§	§	PROPN
taxlaw-2802	417	2	1.6664	1.6664	NUM
taxlaw-2802	417	3	-	-	SYM
taxlaw-2802	417	4	4(b	4(b	NUM
taxlaw-2802	417	5	)	)	PUNCT
taxlaw-2802	417	6	(	(	PUNCT
taxlaw-2802	417	7	2010	2010	NUM
taxlaw-2802	417	8	)	)	PUNCT
taxlaw-2802	417	9	.	.	PUNCT
taxlaw-2802	418	1	there	there	PRON
taxlaw-2802	418	2	are	be	VERB
taxlaw-2802	418	3	special	special	ADJ
taxlaw-2802	418	4	rules	rule	NOUN
taxlaw-2802	418	5	,	,	PUNCT
taxlaw-2802	418	6	however	however	ADV
taxlaw-2802	418	7	,	,	PUNCT
taxlaw-2802	418	8	for	for	ADP
taxlaw-2802	418	9	determining	determine	VERB
taxlaw-2802	418	10	whether	whether	SCONJ
taxlaw-2802	418	11	the	the	DET
taxlaw-2802	418	12	exception	exception	NOUN
taxlaw-2802	418	13	applies	apply	VERB
taxlaw-2802	418	14	in	in	ADP
taxlaw-2802	418	15	the	the	DET
taxlaw-2802	418	16	case	case	NOUN
taxlaw-2802	418	17	of	of	ADP
taxlaw-2802	418	18	substantial	substantial	ADJ
taxlaw-2802	418	19	understatement	understatement	NOUN
taxlaw-2802	418	20	penalties	penalty	NOUN
taxlaw-2802	418	21	attributable	attributable	ADJ
taxlaw-2802	418	22	to	to	ADP
taxlaw-2802	418	23	tax	tax	NOUN
taxlaw-2802	418	24	shelter	shelter	NOUN
taxlaw-2802	418	25	items	item	NOUN
taxlaw-2802	418	26	of	of	ADP
taxlaw-2802	418	27	corporations	corporation	NOUN
taxlaw-2802	418	28	.	.	PUNCT
taxlaw-2802	419	1	see	see	VERB
taxlaw-2802	419	2	treas	treas	PROPN
taxlaw-2802	419	3	.	.	PUNCT
taxlaw-2802	420	1	reg	reg	PROPN
taxlaw-2802	420	2	.	.	PUNCT
taxlaw-2802	421	1	§	§	PROPN
taxlaw-2802	421	2	1.6664	1.6664	NUM
taxlaw-2802	421	3	-	-	SYM
taxlaw-2802	421	4	4(f	4(f	NUM
taxlaw-2802	421	5	)	)	PUNCT
taxlaw-2802	421	6	(	(	PUNCT
taxlaw-2802	421	7	2010	2010	NUM
taxlaw-2802	421	8	)	)	PUNCT
taxlaw-2802	421	9	.	.	PUNCT
taxlaw-2802	422	1	in	in	ADP
taxlaw-2802	422	2	addition	addition	NOUN
taxlaw-2802	422	3	to	to	ADP
taxlaw-2802	422	4	the	the	DET
taxlaw-2802	422	5	general	general	ADJ
taxlaw-2802	422	6	facts	fact	NOUN
taxlaw-2802	422	7	-	-	PUNCT
taxlaw-2802	422	8	and	and	CCONJ
taxlaw-2802	422	9	-	-	PUNCT
taxlaw-2802	422	10	circumstances	circumstance	NOUN
taxlaw-2802	422	11	test	test	NOUN
taxlaw-2802	422	12	,	,	PUNCT
taxlaw-2802	422	13	those	those	DET
taxlaw-2802	422	14	special	special	ADJ
taxlaw-2802	422	15	rules	rule	NOUN
taxlaw-2802	422	16	expressly	expressly	ADV
taxlaw-2802	422	17	provide	provide	VERB
taxlaw-2802	422	18	that	that	SCONJ
taxlaw-2802	422	19	that	that	DET
taxlaw-2802	422	20	reasonable	reasonable	ADJ
taxlaw-2802	422	21	cause	cause	NOUN
taxlaw-2802	422	22	may	may	AUX
taxlaw-2802	422	23	be	be	AUX
taxlaw-2802	422	24	established	establish	VERB
taxlaw-2802	422	25	through	through	ADP
taxlaw-2802	422	26	reliance	reliance	NOUN
taxlaw-2802	422	27	in	in	ADP
taxlaw-2802	422	28	good	good	ADJ
taxlaw-2802	422	29	faith	faith	NOUN
taxlaw-2802	422	30	on	on	ADP
taxlaw-2802	422	31	the	the	DET
taxlaw-2802	422	32	opinion	opinion	NOUN
taxlaw-2802	422	33	of	of	ADP
taxlaw-2802	422	34	a	a	DET
taxlaw-2802	422	35	professional	professional	ADJ
taxlaw-2802	422	36	tax	tax	NOUN
taxlaw-2802	422	37	advisor	advisor	NOUN
taxlaw-2802	422	38	,	,	PUNCT
taxlaw-2802	422	39	but	but	CCONJ
taxlaw-2802	422	40	only	only	ADV
taxlaw-2802	422	41	if	if	SCONJ
taxlaw-2802	422	42	that	that	DET
taxlaw-2802	422	43	opinion	opinion	NOUN
taxlaw-2802	422	44	meets	meet	VERB
taxlaw-2802	422	45	certain	certain	ADJ
taxlaw-2802	422	46	minimum	minimum	ADJ
taxlaw-2802	422	47	requirements	requirement	NOUN
taxlaw-2802	422	48	.	.	PUNCT
taxlaw-2802	423	1	treas	treas	PROPN
taxlaw-2802	423	2	.	.	PUNCT
taxlaw-2802	424	1	reg	reg	PROPN
taxlaw-2802	424	2	.	.	PUNCT
taxlaw-2802	425	1	§	§	PROPN
taxlaw-2802	425	2	1.6664	1.6664	NUM
taxlaw-2802	425	3	-	-	PUNCT
taxlaw-2802	425	4	4(f)(2	4(f)(2	NUM
taxlaw-2802	425	5	)	)	PUNCT
taxlaw-2802	425	6	(	(	PUNCT
taxlaw-2802	425	7	2010	2010	NUM
taxlaw-2802	425	8	)	)	PUNCT
taxlaw-2802	425	9	.	.	PUNCT
taxlaw-2802	426	1	90	90	NUM
taxlaw-2802	426	2	.	.	PUNCT
taxlaw-2802	426	3	section	section	NOUN
taxlaw-2802	426	4	6662	6662	NUM
taxlaw-2802	426	5	of	of	ADP
taxlaw-2802	426	6	the	the	DET
taxlaw-2802	426	7	code	code	NOUN
taxlaw-2802	426	8	provides	provide	VERB
taxlaw-2802	426	9	,	,	PUNCT
taxlaw-2802	426	10	inter	inter	ADJ
taxlaw-2802	426	11	alia	alia	NOUN
taxlaw-2802	426	12	,	,	PUNCT
taxlaw-2802	426	13	for	for	ADP
taxlaw-2802	426	14	the	the	DET
taxlaw-2802	426	15	imposition	imposition	NOUN
taxlaw-2802	426	16	of	of	ADP
taxlaw-2802	426	17	a	a	DET
taxlaw-2802	426	18	penalty	penalty	NOUN
taxlaw-2802	426	19	in	in	ADP
taxlaw-2802	426	20	the	the	DET
taxlaw-2802	426	21	amount	amount	NOUN
taxlaw-2802	426	22	of	of	ADP
taxlaw-2802	426	23	20	20	NUM
taxlaw-2802	426	24	%	%	NOUN
taxlaw-2802	426	25	of	of	ADP
taxlaw-2802	426	26	any	any	DET
taxlaw-2802	426	27	portion	portion	NOUN
taxlaw-2802	426	28	of	of	ADP
taxlaw-2802	426	29	an	an	DET
taxlaw-2802	426	30	underpayment	underpayment	NOUN
taxlaw-2802	426	31	of	of	ADP
taxlaw-2802	426	32	tax	tax	NOUN
taxlaw-2802	426	33	that	that	PRON
taxlaw-2802	426	34	is	be	AUX
taxlaw-2802	426	35	attributable	attributable	ADJ
taxlaw-2802	426	36	to	to	ADP
taxlaw-2802	426	37	“	"	PUNCT
taxlaw-2802	426	38	negligence	negligence	NOUN
taxlaw-2802	426	39	”	"	PUNCT
taxlaw-2802	426	40	(	(	PUNCT
taxlaw-2802	426	41	as	as	SCONJ
taxlaw-2802	426	42	defined	define	VERB
taxlaw-2802	426	43	in	in	ADP
taxlaw-2802	426	44	§	§	PROPN
taxlaw-2802	426	45	6662(c	6662(c	NUM
taxlaw-2802	426	46	)	)	PUNCT
taxlaw-2802	426	47	)	)	PUNCT
taxlaw-2802	426	48	or	or	CCONJ
taxlaw-2802	426	49	a	a	DET
taxlaw-2802	426	50	“	"	PUNCT
taxlaw-2802	426	51	substantial	substantial	ADJ
taxlaw-2802	426	52	understatement	understatement	NOUN
taxlaw-2802	426	53	of	of	ADP
taxlaw-2802	426	54	income	income	NOUN
taxlaw-2802	426	55	tax	tax	NOUN
taxlaw-2802	426	56	”	"	PUNCT
taxlaw-2802	426	57	(	(	PUNCT
taxlaw-2802	426	58	as	as	SCONJ
taxlaw-2802	426	59	defined	define	VERB
taxlaw-2802	426	60	in	in	ADP
taxlaw-2802	426	61	§	§	PROPN
taxlaw-2802	426	62	6662(d	6662(d	NUM
taxlaw-2802	426	63	)	)	PUNCT
taxlaw-2802	426	64	)	)	PUNCT
taxlaw-2802	426	65	.	.	PUNCT
taxlaw-2802	427	1	see	see	VERB
taxlaw-2802	427	2	i.r.c	i.r.c	NOUN
taxlaw-2802	427	3	.	.	PUNCT
taxlaw-2802	428	1	§	§	PROPN
taxlaw-2802	428	2	6662	6662	NUM
taxlaw-2802	428	3	(	(	PUNCT
taxlaw-2802	428	4	2010	2010	NUM
taxlaw-2802	428	5	)	)	PUNCT
taxlaw-2802	428	6	.	.	PUNCT
taxlaw-2802	429	1	91	91	NUM
taxlaw-2802	429	2	.	.	PUNCT
taxlaw-2802	430	1	section	section	NOUN
taxlaw-2802	430	2	6663	6663	NUM
taxlaw-2802	430	3	of	of	ADP
taxlaw-2802	430	4	the	the	DET
taxlaw-2802	430	5	code	code	NOUN
taxlaw-2802	430	6	provides	provide	VERB
taxlaw-2802	430	7	for	for	ADP
taxlaw-2802	430	8	the	the	DET
taxlaw-2802	430	9	imposition	imposition	NOUN
taxlaw-2802	430	10	of	of	ADP
taxlaw-2802	430	11	a	a	DET
taxlaw-2802	430	12	penalty	penalty	NOUN
taxlaw-2802	430	13	in	in	ADP
taxlaw-2802	430	14	the	the	DET
taxlaw-2802	430	15	amount	amount	NOUN
taxlaw-2802	430	16	of	of	ADP
taxlaw-2802	430	17	75	75	NUM
taxlaw-2802	430	18	%	%	NOUN
taxlaw-2802	430	19	of	of	ADP
taxlaw-2802	430	20	any	any	DET
taxlaw-2802	430	21	portion	portion	NOUN
taxlaw-2802	430	22	of	of	ADP
taxlaw-2802	430	23	an	an	DET
taxlaw-2802	430	24	underpayment	underpayment	NOUN
taxlaw-2802	430	25	of	of	ADP
taxlaw-2802	430	26	tax	tax	NOUN
taxlaw-2802	430	27	that	that	PRON
taxlaw-2802	430	28	is	be	AUX
taxlaw-2802	430	29	attributable	attributable	ADJ
taxlaw-2802	430	30	to	to	ADP
taxlaw-2802	430	31	fraud	fraud	NOUN
taxlaw-2802	430	32	.	.	PUNCT
taxlaw-2802	431	1	see	see	VERB
taxlaw-2802	431	2	i.r.c	i.r.c	NOUN
taxlaw-2802	431	3	.	.	PUNCT
taxlaw-2802	432	1	§	§	PROPN
taxlaw-2802	432	2	6663(a	6663(a	NUM
taxlaw-2802	432	3	)	)	PUNCT
taxlaw-2802	432	4	(	(	PUNCT
taxlaw-2802	432	5	2010	2010	NUM
taxlaw-2802	432	6	)	)	PUNCT
taxlaw-2802	432	7	.	.	PUNCT
taxlaw-2802	433	1	92	92	NUM
taxlaw-2802	433	2	.	.	PUNCT
taxlaw-2802	433	3	section	section	NOUN
taxlaw-2802	433	4	6662a(a	6662a(a	NOUN
taxlaw-2802	433	5	)	)	PUNCT
taxlaw-2802	433	6	of	of	ADP
taxlaw-2802	433	7	the	the	DET
taxlaw-2802	433	8	code	code	NOUN
taxlaw-2802	433	9	provides	provide	VERB
taxlaw-2802	433	10	for	for	ADP
taxlaw-2802	433	11	the	the	DET
taxlaw-2802	433	12	imposition	imposition	NOUN
taxlaw-2802	433	13	of	of	ADP
taxlaw-2802	433	14	a	a	DET
taxlaw-2802	433	15	penalty	penalty	NOUN
taxlaw-2802	433	16	in	in	ADP
taxlaw-2802	433	17	the	the	DET
taxlaw-2802	433	18	amount	amount	NOUN
taxlaw-2802	433	19	of	of	ADP
taxlaw-2802	433	20	20	20	NUM
taxlaw-2802	433	21	%	%	NOUN
taxlaw-2802	433	22	of	of	ADP
taxlaw-2802	433	23	any	any	DET
taxlaw-2802	433	24	portion	portion	NOUN
taxlaw-2802	433	25	of	of	ADP
taxlaw-2802	433	26	a	a	DET
taxlaw-2802	433	27	“	"	PUNCT
taxlaw-2802	433	28	reportable	reportable	ADJ
taxlaw-2802	433	29	transaction	transaction	NOUN
taxlaw-2802	433	30	understatement	understatement	NOUN
taxlaw-2802	433	31	.	.	PUNCT
taxlaw-2802	433	32	”	"	PUNCT
taxlaw-2802	434	1	see	see	VERB
taxlaw-2802	434	2	i.r.c	i.r.c	NOUN
taxlaw-2802	434	3	.	.	PUNCT
taxlaw-2802	435	1	§	§	PROPN
taxlaw-2802	435	2	6662a(a	6662a(a	NUM
taxlaw-2802	435	3	)	)	PUNCT
taxlaw-2802	435	4	(	(	PUNCT
taxlaw-2802	435	5	2010	2010	NUM
taxlaw-2802	435	6	)	)	PUNCT
taxlaw-2802	435	7	.	.	PUNCT
taxlaw-2802	436	1	a	a	DET
taxlaw-2802	436	2	“	"	PUNCT
taxlaw-2802	436	3	reportable	reportable	ADJ
taxlaw-2802	436	4	transaction	transaction	NOUN
taxlaw-2802	436	5	understatement	understatement	NOUN
taxlaw-2802	436	6	”	"	PUNCT
taxlaw-2802	436	7	is	be	AUX
taxlaw-2802	436	8	an	an	DET
taxlaw-2802	436	9	underpayment	underpayment	NOUN
taxlaw-2802	436	10	of	of	ADP
taxlaw-2802	436	11	tax	tax	NOUN
taxlaw-2802	436	12	that	that	PRON
taxlaw-2802	436	13	results	result	VERB
taxlaw-2802	436	14	from	from	ADP
taxlaw-2802	436	15	or	or	CCONJ
taxlaw-2802	436	16	is	be	AUX
taxlaw-2802	436	17	facilitated	facilitate	VERB
taxlaw-2802	436	18	by	by	ADP
taxlaw-2802	436	19	a	a	DET
taxlaw-2802	436	20	reportable	reportable	ADJ
taxlaw-2802	436	21	transaction	transaction	NOUN
taxlaw-2802	436	22	,	,	PUNCT
taxlaw-2802	436	23	as	as	SCONJ
taxlaw-2802	436	24	calculated	calculate	VERB
taxlaw-2802	436	25	according	accord	VERB
taxlaw-2802	436	26	to	to	ADP
taxlaw-2802	436	27	a	a	DET
taxlaw-2802	436	28	formula	formula	NOUN
taxlaw-2802	436	29	set	set	VERB
taxlaw-2802	436	30	forth	forth	ADV
taxlaw-2802	436	31	in	in	ADP
taxlaw-2802	436	32	§	§	PROPN
taxlaw-2802	436	33	6662a(b	6662a(b	NUM
taxlaw-2802	436	34	)	)	PUNCT
taxlaw-2802	436	35	.	.	PUNCT
taxlaw-2802	437	1	see	see	VERB
taxlaw-2802	437	2	i.r.c	i.r.c	NOUN
taxlaw-2802	437	3	.	.	PUNCT
taxlaw-2802	438	1	§	§	PROPN
taxlaw-2802	438	2	6662a(b)(1	6662a(b)(1	NUM
taxlaw-2802	438	3	)	)	PUNCT
taxlaw-2802	438	4	(	(	PUNCT
taxlaw-2802	438	5	2010	2010	NUM
taxlaw-2802	438	6	)	)	PUNCT
taxlaw-2802	438	7	.	.	PUNCT
taxlaw-2802	439	1	under	under	ADP
taxlaw-2802	439	2	§	§	PROPN
taxlaw-2802	439	3	6664(d	6664(d	NUM
taxlaw-2802	439	4	)	)	PUNCT
taxlaw-2802	439	5	of	of	ADP
taxlaw-2802	439	6	the	the	DET
taxlaw-2802	439	7	code	code	NOUN
taxlaw-2802	439	8	,	,	PUNCT
taxlaw-2802	439	9	a	a	DET
taxlaw-2802	439	10	penalty	penalty	NOUN
taxlaw-2802	439	11	under	under	ADP
taxlaw-2802	439	12	§	§	PROPN
taxlaw-2802	439	13	6662a	6662a	NUM
taxlaw-2802	439	14	will	will	AUX
taxlaw-2802	439	15	not	not	PART
taxlaw-2802	439	16	be	be	AUX
taxlaw-2802	439	17	imposed	impose	VERB
taxlaw-2802	439	18	“	"	PUNCT
taxlaw-2802	439	19	with	with	ADP
taxlaw-2802	439	20	respect	respect	NOUN
taxlaw-2802	439	21	to	to	ADP
taxlaw-2802	439	22	any	any	DET
taxlaw-2802	439	23	portion	portion	NOUN
taxlaw-2802	439	24	of	of	ADP
taxlaw-2802	439	25	a	a	DET
taxlaw-2802	439	26	reportable	reportable	ADJ
taxlaw-2802	439	27	transaction	transaction	NOUN
taxlaw-2802	439	28	understatement	understatement	NOUN
taxlaw-2802	439	29	if	if	SCONJ
taxlaw-2802	439	30	it	it	PRON
taxlaw-2802	439	31	is	be	AUX
taxlaw-2802	439	32	shown	show	VERB
taxlaw-2802	439	33	that	that	SCONJ
taxlaw-2802	439	34	there	there	PRON
taxlaw-2802	439	35	was	be	VERB
taxlaw-2802	439	36	a	a	DET
taxlaw-2802	439	37	reasonable	reasonable	ADJ
taxlaw-2802	439	38	cause	cause	NOUN
taxlaw-2802	439	39	for	for	ADP
taxlaw-2802	439	40	such	such	ADJ
taxlaw-2802	439	41	portion	portion	NOUN
taxlaw-2802	439	42	and	and	CCONJ
taxlaw-2802	439	43	that	that	SCONJ
taxlaw-2802	439	44	the	the	DET
taxlaw-2802	439	45	taxpayer	taxpayer	NOUN
taxlaw-2802	439	46	acted	act	VERB
taxlaw-2802	439	47	in	in	ADP
taxlaw-2802	439	48	good	good	ADJ
taxlaw-2802	439	49	faith	faith	NOUN
taxlaw-2802	439	50	with	with	ADP
taxlaw-2802	439	51	respect	respect	NOUN
taxlaw-2802	439	52	to	to	ADP
taxlaw-2802	439	53	such	such	ADJ
taxlaw-2802	439	54	portion	portion	NOUN
taxlaw-2802	439	55	.	.	PUNCT
taxlaw-2802	439	56	”	"	PUNCT
taxlaw-2802	440	1	see	see	VERB
taxlaw-2802	440	2	i.r.c	i.r.c	NOUN
taxlaw-2802	440	3	.	.	PUNCT
taxlaw-2802	441	1	§	§	PROPN
taxlaw-2802	441	2	6664(d)(1	6664(d)(1	PROPN
taxlaw-2802	441	3	)	)	PUNCT
taxlaw-2802	441	4	(	(	PUNCT
taxlaw-2802	441	5	2010	2010	NUM
taxlaw-2802	441	6	)	)	PUNCT
taxlaw-2802	441	7	.	.	PUNCT
taxlaw-2802	442	1	however	however	ADV
taxlaw-2802	442	2	,	,	PUNCT
taxlaw-2802	442	3	to	to	PART
taxlaw-2802	442	4	fall	fall	VERB
taxlaw-2802	442	5	within	within	ADP
taxlaw-2802	442	6	this	this	DET
taxlaw-2802	442	7	protection	protection	NOUN
taxlaw-2802	442	8	,	,	PUNCT
taxlaw-2802	442	9	a	a	DET
taxlaw-2802	442	10	taxpayer	taxpayer	NOUN
taxlaw-2802	442	11	must	must	AUX
taxlaw-2802	442	12	meet	meet	VERB
taxlaw-2802	442	13	certain	certain	ADJ
taxlaw-2802	442	14	requirements	requirement	NOUN
taxlaw-2802	442	15	that	that	PRON
taxlaw-2802	442	16	make	make	VERB
taxlaw-2802	442	17	the	the	DET
taxlaw-2802	442	18	reasonable	reasonable	ADJ
taxlaw-2802	442	19	-	-	PUNCT
taxlaw-2802	442	20	cause	cause	NOUN
taxlaw-2802	442	21	-	-	PUNCT
taxlaw-2802	442	22	and	and	CCONJ
taxlaw-2802	442	23	-	-	PUNCT
taxlaw-2802	442	24	good	good	ADJ
taxlaw-2802	442	25	-	-	PUNCT
taxlaw-2802	442	26	faith	faith	NOUN
taxlaw-2802	442	27	exception	exception	NOUN
taxlaw-2802	442	28	to	to	ADP
taxlaw-2802	442	29	the	the	DET
taxlaw-2802	442	30	§	§	PROPN
taxlaw-2802	442	31	6662a	6662a	NUM
taxlaw-2802	442	32	penalty	penalty	NOUN
taxlaw-2802	442	33	somewhat	somewhat	ADV
taxlaw-2802	442	34	more	more	ADV
taxlaw-2802	442	35	stringent	stringent	ADJ
taxlaw-2802	442	36	than	than	ADP
taxlaw-2802	442	37	the	the	DET
taxlaw-2802	442	38	reasonable	reasonable	ADJ
taxlaw-2802	442	39	-	-	PUNCT
taxlaw-2802	442	40	cause	cause	NOUN
taxlaw-2802	442	41	-	-	PUNCT
taxlaw-2802	442	42	and	and	CCONJ
taxlaw-2802	442	43	-	-	PUNCT
taxlaw-2802	442	44	good	good	ADJ
taxlaw-2802	442	45	-	-	PUNCT
taxlaw-2802	442	46	faith	faith	NOUN
taxlaw-2802	442	47	exception	exception	NOUN
taxlaw-2802	442	48	to	to	ADP
taxlaw-2802	442	49	the	the	DET
taxlaw-2802	442	50	§	§	PROPN
taxlaw-2802	442	51	6662	6662	NUM
taxlaw-2802	442	52	and	and	CCONJ
taxlaw-2802	442	53	§	§	PROPN
taxlaw-2802	442	54	6663	6663	NUM
taxlaw-2802	442	55	penalties	penalty	NOUN
taxlaw-2802	442	56	provided	provide	VERB
taxlaw-2802	442	57	by	by	ADP
taxlaw-2802	442	58	§	§	PROPN
taxlaw-2802	442	59	6664(c)(1	6664(c)(1	NUM
taxlaw-2802	442	60	)	)	PUNCT
taxlaw-2802	442	61	and	and	CCONJ
taxlaw-2802	442	62	the	the	DET
taxlaw-2802	442	63	treasury	treasury	PROPN
taxlaw-2802	442	64	regulations	regulation	NOUN
taxlaw-2802	442	65	thereunder	thereunder	NOUN
taxlaw-2802	442	66	.	.	PUNCT
taxlaw-2802	443	1	the	the	DET
taxlaw-2802	443	2	§	§	PROPN
taxlaw-2802	443	3	6664(d	6664(d	PRON
taxlaw-2802	443	4	)	)	PUNCT
taxlaw-2802	443	5	requirements	requirement	NOUN
taxlaw-2802	443	6	include	include	VERB
taxlaw-2802	443	7	that	that	SCONJ
taxlaw-2802	443	8	(	(	PUNCT
taxlaw-2802	443	9	a	a	X
taxlaw-2802	443	10	)	)	PUNCT
taxlaw-2802	443	11	the	the	DET
taxlaw-2802	443	12	taxpayer	taxpayer	NOUN
taxlaw-2802	443	13	adequately	adequately	ADV
taxlaw-2802	443	14	disclosed	disclose	VERB
taxlaw-2802	443	15	the	the	DET
taxlaw-2802	443	16	reportable	reportable	ADJ
taxlaw-2802	443	17	transaction	transaction	NOUN
taxlaw-2802	443	18	in	in	ADP
taxlaw-2802	443	19	question	question	NOUN
taxlaw-2802	443	20	,	,	PUNCT
taxlaw-2802	443	21	(	(	PUNCT
taxlaw-2802	443	22	b	b	X
taxlaw-2802	443	23	)	)	PUNCT
taxlaw-2802	443	24	there	there	PRON
taxlaw-2802	443	25	was	be	VERB
taxlaw-2802	443	26	substantial	substantial	ADJ
taxlaw-2802	443	27	authority	authority	NOUN
taxlaw-2802	443	28	for	for	ADP
taxlaw-2802	443	29	the	the	DET
taxlaw-2802	443	30	taxpayer	taxpayer	NOUN
taxlaw-2802	443	31	’s	’s	PART
taxlaw-2802	443	32	tax	tax	NOUN
taxlaw-2802	443	33	treatment	treatment	NOUN
taxlaw-2802	443	34	of	of	ADP
taxlaw-2802	443	35	the	the	DET
taxlaw-2802	443	36	reportable	reportable	ADJ
taxlaw-2802	443	37	transaction	transaction	NOUN
taxlaw-2802	443	38	,	,	PUNCT
taxlaw-2802	443	39	and	and	CCONJ
taxlaw-2802	443	40	(	(	PUNCT
taxlaw-2802	443	41	c	c	X
taxlaw-2802	443	42	)	)	PUNCT
taxlaw-2802	443	43	the	the	DET
taxlaw-2802	443	44	taxpayer	taxpayer	NOUN
taxlaw-2802	443	45	reasonably	reasonably	ADV
taxlaw-2802	443	46	believed	believe	VERB
taxlaw-2802	443	47	that	that	SCONJ
taxlaw-2802	443	48	such	such	ADJ
taxlaw-2802	443	49	treatment	treatment	NOUN
taxlaw-2802	443	50	was	be	AUX
taxlaw-2802	443	51	more	more	ADV
taxlaw-2802	443	52	likely	likely	ADJ
taxlaw-2802	443	53	than	than	ADP
taxlaw-2802	443	54	not	not	PART
taxlaw-2802	443	55	the	the	DET
taxlaw-2802	443	56	proper	proper	ADJ
taxlaw-2802	443	57	treatment	treatment	NOUN
taxlaw-2802	443	58	.	.	PUNCT
taxlaw-2802	444	1	see	see	VERB
taxlaw-2802	444	2	i.r.c	i.r.c	NOUN
taxlaw-2802	444	3	.	.	PUNCT
taxlaw-2802	445	1	§	§	PROPN
taxlaw-2802	445	2	6664(d)(3	6664(d)(3	NOUN
taxlaw-2802	445	3	)	)	PUNCT
taxlaw-2802	445	4	(	(	PUNCT
taxlaw-2802	445	5	2010	2010	NUM
taxlaw-2802	445	6	)	)	PUNCT
taxlaw-2802	445	7	.	.	PUNCT
taxlaw-2802	446	1	the	the	DET
taxlaw-2802	446	2	rules	rule	NOUN
taxlaw-2802	446	3	relating	relate	VERB
taxlaw-2802	446	4	to	to	ADP
taxlaw-2802	446	5	what	what	PRON
taxlaw-2802	446	6	constitutes	constitute	VERB
taxlaw-2802	446	7	a	a	DET
taxlaw-2802	446	8	“	"	PUNCT
taxlaw-2802	446	9	reasonable	reasonable	ADJ
taxlaw-2802	446	10	belief	belief	NOUN
taxlaw-2802	446	11	”	"	PUNCT
taxlaw-2802	446	12	in	in	ADP
taxlaw-2802	446	13	this	this	DET
taxlaw-2802	446	14	context	context	NOUN
taxlaw-2802	446	15	,	,	PUNCT
taxlaw-2802	446	16	including	include	VERB
taxlaw-2802	446	17	rules	rule	NOUN
taxlaw-2802	446	18	specifically	specifically	ADV
taxlaw-2802	446	19	addressing	address	VERB
taxlaw-2802	446	20	legal	legal	ADJ
taxlaw-2802	446	21	opinions	opinion	NOUN
taxlaw-2802	446	22	on	on	ADP
taxlaw-2802	446	23	which	which	PRON
taxlaw-2802	446	24	reliance	reliance	NOUN
taxlaw-2802	446	25	can	can	AUX
taxlaw-2802	446	26	and	and	CCONJ
taxlaw-2802	446	27	can	can	AUX
taxlaw-2802	446	28	not	not	PART
taxlaw-2802	446	29	be	be	AUX
taxlaw-2802	446	30	placed	place	VERB
taxlaw-2802	446	31	,	,	PUNCT
taxlaw-2802	446	32	are	be	AUX
taxlaw-2802	446	33	set	set	VERB
taxlaw-2802	446	34	forth	forth	ADV
taxlaw-2802	446	35	in	in	ADP
taxlaw-2802	446	36	§	§	PROPN
taxlaw-2802	446	37	6664(d)(4	6664(d)(4	NUM
taxlaw-2802	446	38	)	)	PUNCT
taxlaw-2802	446	39	.	.	PUNCT
taxlaw-2802	447	1	see	see	VERB
taxlaw-2802	447	2	i.r.c	i.r.c	NOUN
taxlaw-2802	447	3	.	.	PUNCT
taxlaw-2802	448	1	§	§	PROPN
taxlaw-2802	448	2	6664(d)(4	6664(d)(4	PROPN
taxlaw-2802	448	3	)	)	PUNCT
taxlaw-2802	448	4	(	(	PUNCT
taxlaw-2802	448	5	2010	2010	NUM
taxlaw-2802	448	6	)	)	PUNCT
taxlaw-2802	448	7	.	.	PUNCT
taxlaw-2802	449	1	notwithstanding	notwithstanding	ADP
taxlaw-2802	449	2	the	the	DET
taxlaw-2802	449	3	general	general	ADJ
taxlaw-2802	449	4	rule	rule	NOUN
taxlaw-2802	449	5	of	of	ADP
taxlaw-2802	449	6	§	§	PROPN
taxlaw-2802	449	7	6664(d)(1	6664(d)(1	PROPN
taxlaw-2802	449	8	)	)	PUNCT
taxlaw-2802	449	9	,	,	PUNCT
taxlaw-2802	449	10	no	no	DET
taxlaw-2802	449	11	reasonable	reasonable	ADJ
taxlaw-2802	449	12	cause	cause	VERB
taxlaw-2802	449	13	exception	exception	NOUN
taxlaw-2802	449	14	to	to	ADP
taxlaw-2802	449	15	the	the	DET
taxlaw-2802	449	16	imposition	imposition	NOUN
taxlaw-2802	449	17	of	of	ADP
taxlaw-2802	449	18	a	a	DET
taxlaw-2802	449	19	§	§	PROPN
taxlaw-2802	449	20	6662a(a	6662a(a	NOUN
taxlaw-2802	449	21	)	)	PUNCT
taxlaw-2802	449	22	penalty	penalty	NOUN
taxlaw-2802	449	23	is	be	AUX
taxlaw-2802	449	24	available	available	ADJ
taxlaw-2802	449	25	in	in	ADP
taxlaw-2802	449	26	the	the	DET
taxlaw-2802	449	27	case	case	NOUN
taxlaw-2802	449	28	of	of	ADP
taxlaw-2802	449	29	any	any	DET
taxlaw-2802	449	30	portion	portion	NOUN
taxlaw-2802	449	31	of	of	ADP
taxlaw-2802	449	32	a	a	DET
taxlaw-2802	449	33	reportable	reportable	ADJ
taxlaw-2802	449	34	transaction	transaction	NOUN
taxlaw-2802	449	35	understatement	understatement	NOUN
taxlaw-2802	449	36	that	that	PRON
taxlaw-2802	449	37	arises	arise	VERB
taxlaw-2802	449	38	from	from	ADP
taxlaw-2802	449	39	a	a	DET
taxlaw-2802	449	40	transaction	transaction	NOUN
taxlaw-2802	449	41	to	to	PART
taxlaw-2802	449	42	which	which	PRON
taxlaw-2802	449	43	a	a	DET
taxlaw-2802	449	44	§	§	ADJ
taxlaw-2802	449	45	6662(b)(6	6662(b)(6	NOUN
taxlaw-2802	449	46	)	)	PUNCT
taxlaw-2802	449	47	penalty	penalty	NOUN
taxlaw-2802	449	48	applies	apply	VERB
taxlaw-2802	449	49	because	because	SCONJ
taxlaw-2802	449	50	the	the	DET
taxlaw-2802	449	51	transaction	transaction	NOUN
taxlaw-2802	449	52	lacks	lack	VERB
taxlaw-2802	449	53	economic	economic	ADJ
taxlaw-2802	449	54	substance	substance	NOUN
taxlaw-2802	449	55	under	under	ADP
taxlaw-2802	449	56	the	the	DET
taxlaw-2802	449	57	newly	newly	ADV
taxlaw-2802	449	58	-	-	PUNCT
taxlaw-2802	449	59	codified	codify	VERB
taxlaw-2802	449	60	economic	economic	ADJ
taxlaw-2802	449	61	substance	substance	NOUN
taxlaw-2802	449	62	doctrine	doctrine	NOUN
taxlaw-2802	449	63	.	.	PUNCT
taxlaw-2802	450	1	see	see	VERB
taxlaw-2802	450	2	i.r.c	i.r.c	NOUN
taxlaw-2802	450	3	.	.	PUNCT
taxlaw-2802	451	1	§	§	PROPN
taxlaw-2802	451	2	6664(d)(2	6664(d)(2	NUM
taxlaw-2802	451	3	)	)	PUNCT
taxlaw-2802	451	4	(	(	PUNCT
taxlaw-2802	451	5	2010	2010	NUM
taxlaw-2802	451	6	)	)	PUNCT
taxlaw-2802	451	7	.	.	PUNCT
taxlaw-2802	452	1	for	for	ADP
taxlaw-2802	452	2	a	a	DET
taxlaw-2802	452	3	discussion	discussion	NOUN
taxlaw-2802	452	4	of	of	ADP
taxlaw-2802	452	5	the	the	DET
taxlaw-2802	452	6	recent	recent	ADJ
taxlaw-2802	452	7	codification	codification	NOUN
taxlaw-2802	452	8	of	of	ADP
taxlaw-2802	452	9	the	the	DET
taxlaw-2802	452	10	economic	economic	ADJ
taxlaw-2802	452	11	substance	substance	NOUN
taxlaw-2802	452	12	doctrine	doctrine	NOUN
taxlaw-2802	452	13	,	,	PUNCT
taxlaw-2802	452	14	see	see	VERB
taxlaw-2802	452	15	infra	infra	NOUN
taxlaw-2802	452	16	note	note	VERB
taxlaw-2802	452	17	99	99	NUM
taxlaw-2802	452	18	and	and	CCONJ
taxlaw-2802	452	19	accompanying	accompany	VERB
taxlaw-2802	452	20	text	text	NOUN
taxlaw-2802	452	21	.	.	PUNCT
taxlaw-2802	453	1	for	for	ADP
taxlaw-2802	453	2	a	a	DET
taxlaw-2802	453	3	discussion	discussion	NOUN
taxlaw-2802	453	4	of	of	ADP
taxlaw-2802	453	5	the	the	DET
taxlaw-2802	453	6	related	relate	VERB
taxlaw-2802	453	7	strict	strict	ADJ
taxlaw-2802	453	8	liability	liability	NOUN
taxlaw-2802	453	9	penalty	penalty	NOUN
taxlaw-2802	453	10	for	for	ADP
taxlaw-2802	453	11	transactions	transaction	NOUN
taxlaw-2802	453	12	without	without	ADP
taxlaw-2802	453	13	economic	economic	ADJ
taxlaw-2802	453	14	substance	substance	NOUN
taxlaw-2802	453	15	,	,	PUNCT
taxlaw-2802	453	16	see	see	VERB
taxlaw-2802	453	17	infra	infra	NOUN
taxlaw-2802	453	18	notes	note	VERB
taxlaw-2802	453	19	187	187	NUM
taxlaw-2802	453	20	-	-	SYM
taxlaw-2802	453	21	99	99	NUM
taxlaw-2802	453	22	and	and	CCONJ
taxlaw-2802	453	23	accompanying	accompany	VERB
taxlaw-2802	453	24	text	text	NOUN
taxlaw-2802	453	25	.	.	PUNCT
taxlaw-2802	454	1	93	93	NUM
taxlaw-2802	454	2	.	.	PUNCT
taxlaw-2802	455	1	a	a	DET
taxlaw-2802	455	2	“	"	PUNCT
taxlaw-2802	455	3	reportable	reportable	ADJ
taxlaw-2802	455	4	transaction	transaction	NOUN
taxlaw-2802	455	5	”	"	PUNCT
taxlaw-2802	455	6	is	be	AUX
taxlaw-2802	455	7	defined	define	VERB
taxlaw-2802	455	8	under	under	ADP
taxlaw-2802	455	9	the	the	DET
taxlaw-2802	455	10	code	code	NOUN
taxlaw-2802	455	11	as	as	ADP
taxlaw-2802	455	12	a	a	DET
taxlaw-2802	455	13	transaction	transaction	NOUN
taxlaw-2802	455	14	with	with	ADP
taxlaw-2802	455	15	respect	respect	NOUN
taxlaw-2802	455	16	to	to	ADP
taxlaw-2802	455	17	which	which	PRON
taxlaw-2802	455	18	information	information	NOUN
taxlaw-2802	455	19	must	must	AUX
taxlaw-2802	455	20	be	be	AUX
taxlaw-2802	455	21	included	include	VERB
taxlaw-2802	455	22	on	on	ADP
taxlaw-2802	455	23	a	a	DET
taxlaw-2802	455	24	participant	participant	NOUN
taxlaw-2802	455	25	’s	’s	PART
taxlaw-2802	455	26	tax	tax	NOUN
taxlaw-2802	455	27	return	return	NOUN
taxlaw-2802	455	28	because	because	SCONJ
taxlaw-2802	455	29	the	the	DET
taxlaw-2802	455	30	secretary	secretary	NOUN
taxlaw-2802	455	31	has	have	AUX
taxlaw-2802	455	32	determined	determine	VERB
taxlaw-2802	455	33	,	,	PUNCT
taxlaw-2802	455	34	pursuant	pursuant	ADJ
taxlaw-2802	455	35	to	to	ADP
taxlaw-2802	455	36	regulations	regulation	NOUN
taxlaw-2802	455	37	prescribed	prescribe	VERB
taxlaw-2802	455	38	under	under	ADP
taxlaw-2802	455	39	§	§	PROPN
taxlaw-2802	455	40	6011	6011	NUM
taxlaw-2802	455	41	,	,	PUNCT
taxlaw-2802	455	42	that	that	SCONJ
taxlaw-2802	455	43	the	the	DET
taxlaw-2802	455	44	transaction	transaction	NOUN
taxlaw-2802	455	45	has	have	VERB
taxlaw-2802	455	46	“	"	PUNCT
taxlaw-2802	455	47	a	a	DET
taxlaw-2802	455	48	potential	potential	NOUN
taxlaw-2802	455	49	for	for	ADP
taxlaw-2802	455	50	tax	tax	NOUN
taxlaw-2802	455	51	avoidance	avoidance	NOUN
taxlaw-2802	455	52	or	or	CCONJ
taxlaw-2802	455	53	evasion	evasion	NOUN
taxlaw-2802	455	54	.	.	PUNCT
taxlaw-2802	455	55	”	"	PUNCT
taxlaw-2802	455	56	i.r.c	i.r.c	NOUN
taxlaw-2802	455	57	.	.	PUNCT
taxlaw-2802	456	1	§	§	PROPN
taxlaw-2802	456	2	6707a(c)(1	6707a(c)(1	NUM
taxlaw-2802	456	3	)	)	PUNCT
taxlaw-2802	456	4	(	(	PUNCT
taxlaw-2802	456	5	2010	2010	NUM
taxlaw-2802	456	6	)	)	PUNCT
taxlaw-2802	456	7	.	.	PUNCT
taxlaw-2802	457	1	in	in	ADP
taxlaw-2802	457	2	accordance	accordance	NOUN
taxlaw-2802	457	3	with	with	ADP
taxlaw-2802	457	4	those	those	DET
taxlaw-2802	457	5	regulations	regulation	NOUN
taxlaw-2802	457	6	,	,	PUNCT
taxlaw-2802	457	7	the	the	DET
taxlaw-2802	457	8	irs	irs	PROPN
taxlaw-2802	457	9	has	have	AUX
taxlaw-2802	457	10	promulgated	promulgate	VERB
taxlaw-2802	457	11	a	a	DET
taxlaw-2802	457	12	list	list	NOUN
taxlaw-2802	457	13	of	of	ADP
taxlaw-2802	457	14	categories	category	NOUN
taxlaw-2802	457	15	of	of	ADP
taxlaw-2802	457	16	reportable	reportable	ADJ
taxlaw-2802	457	17	transactions	transaction	NOUN
taxlaw-2802	457	18	,	,	PUNCT
taxlaw-2802	457	19	as	as	ADP
taxlaw-2802	457	20	columbia	columbia	PROPN
taxlaw-2802	457	21	jour	jour	PROPN
taxlaw-2802	457	22	�	�	PROPN
taxlaw-2802	457	23	al	al	PROPN
taxlaw-2802	457	24	of	of	ADP
taxlaw-2802	457	25	tax	tax	NOUN
taxlaw-2802	457	26	law	law	NOUN
taxlaw-2802	457	27	[	[	X
taxlaw-2802	457	28	vol	vol	NOUN
taxlaw-2802	457	29	2:150	2:150	NUM
taxlaw-2802	457	30	166	166	NUM
taxlaw-2802	457	31	of	of	ADP
taxlaw-2802	457	32	course	course	NOUN
taxlaw-2802	457	33	,	,	PUNCT
taxlaw-2802	457	34	there	there	PRON
taxlaw-2802	457	35	traditionally	traditionally	ADV
taxlaw-2802	457	36	have	have	AUX
taxlaw-2802	457	37	been	be	AUX
taxlaw-2802	457	38	certain	certain	ADJ
taxlaw-2802	457	39	exceptions	exception	NOUN
taxlaw-2802	457	40	to	to	ADP
taxlaw-2802	457	41	the	the	DET
taxlaw-2802	457	42	availability	availability	NOUN
taxlaw-2802	457	43	of	of	ADP
taxlaw-2802	457	44	legal	legal	ADJ
taxlaw-2802	457	45	opinions	opinion	NOUN
taxlaw-2802	457	46	as	as	ADP
taxlaw-2802	457	47	penalty	penalty	NOUN
taxlaw-2802	457	48	defenses	defense	NOUN
taxlaw-2802	457	49	,	,	PUNCT
taxlaw-2802	457	50	and	and	CCONJ
taxlaw-2802	457	51	those	those	DET
taxlaw-2802	457	52	exceptions	exception	NOUN
taxlaw-2802	457	53	are	be	AUX
taxlaw-2802	457	54	likely	likely	ADJ
taxlaw-2802	457	55	to	to	PART
taxlaw-2802	457	56	increase	increase	VERB
taxlaw-2802	457	57	in	in	ADP
taxlaw-2802	457	58	the	the	DET
taxlaw-2802	457	59	future	future	NOUN
taxlaw-2802	457	60	.	.	PUNCT
taxlaw-2802	458	1	since	since	SCONJ
taxlaw-2802	458	2	2004	2004	NUM
taxlaw-2802	458	3	,	,	PUNCT
taxlaw-2802	458	4	one	one	NUM
taxlaw-2802	458	5	exception	exception	NOUN
taxlaw-2802	458	6	has	have	AUX
taxlaw-2802	458	7	been	be	AUX
taxlaw-2802	458	8	that	that	DET
taxlaw-2802	458	9	reliance	reliance	NOUN
taxlaw-2802	458	10	on	on	ADP
taxlaw-2802	458	11	a	a	DET
taxlaw-2802	458	12	legal	legal	ADJ
taxlaw-2802	458	13	opinion	opinion	NOUN
taxlaw-2802	458	14	can	can	AUX
taxlaw-2802	458	15	not	not	PART
taxlaw-2802	458	16	provide	provide	VERB
taxlaw-2802	458	17	a	a	DET
taxlaw-2802	458	18	defense	defense	NOUN
taxlaw-2802	458	19	against	against	ADP
taxlaw-2802	458	20	imposition	imposition	NOUN
taxlaw-2802	458	21	of	of	ADP
taxlaw-2802	458	22	the	the	DET
taxlaw-2802	458	23	30	30	NUM
taxlaw-2802	458	24	%	%	NOUN
taxlaw-2802	458	25	penalty	penalty	NOUN
taxlaw-2802	458	26	under	under	ADP
taxlaw-2802	458	27	§	§	PROPN
taxlaw-2802	458	28	6662a(c	6662a(c	NUM
taxlaw-2802	458	29	)	)	PUNCT
taxlaw-2802	458	30	that	that	PRON
taxlaw-2802	458	31	applies	apply	VERB
taxlaw-2802	458	32	to	to	ADP
taxlaw-2802	458	33	understatements	understatement	NOUN
taxlaw-2802	458	34	related	relate	VERB
taxlaw-2802	458	35	to	to	ADP
taxlaw-2802	458	36	undisclosed	undisclosed	ADJ
taxlaw-2802	458	37	reportable	reportable	ADJ
taxlaw-2802	458	38	transactions.94	transactions.94	NOUN
taxlaw-2802	458	39	moreover	moreover	ADV
taxlaw-2802	458	40	,	,	PUNCT
taxlaw-2802	458	41	as	as	SCONJ
taxlaw-2802	458	42	discussed	discuss	VERB
taxlaw-2802	458	43	further	far	ADV
taxlaw-2802	458	44	below	below	ADV
taxlaw-2802	458	45	,	,	PUNCT
taxlaw-2802	458	46	the	the	DET
taxlaw-2802	458	47	extent	extent	NOUN
taxlaw-2802	458	48	to	to	PART
taxlaw-2802	458	49	which	which	PRON
taxlaw-2802	458	50	reliance	reliance	NOUN
taxlaw-2802	458	51	on	on	ADP
taxlaw-2802	458	52	a	a	DET
taxlaw-2802	458	53	legal	legal	ADJ
taxlaw-2802	458	54	opinion	opinion	NOUN
taxlaw-2802	458	55	will	will	AUX
taxlaw-2802	458	56	be	be	AUX
taxlaw-2802	458	57	grounds	ground	NOUN
taxlaw-2802	458	58	for	for	ADP
taxlaw-2802	458	59	a	a	DET
taxlaw-2802	458	60	reasonable	reasonable	ADJ
taxlaw-2802	458	61	-	-	PUNCT
taxlaw-2802	458	62	cause	cause	NOUN
taxlaw-2802	458	63	-	-	PUNCT
taxlaw-2802	458	64	and	and	CCONJ
taxlaw-2802	458	65	-	-	PUNCT
taxlaw-2802	458	66	good	good	ADJ
taxlaw-2802	458	67	-	-	PUNCT
taxlaw-2802	458	68	faith	faith	NOUN
taxlaw-2802	458	69	defense	defense	NOUN
taxlaw-2802	458	70	against	against	ADP
taxlaw-2802	458	71	accuracy	accuracy	NOUN
taxlaw-2802	458	72	-	-	PUNCT
taxlaw-2802	458	73	related	relate	VERB
taxlaw-2802	458	74	penalties	penalty	NOUN
taxlaw-2802	458	75	asserted	assert	VERB
taxlaw-2802	458	76	in	in	ADP
taxlaw-2802	458	77	any	any	DET
taxlaw-2802	458	78	future	future	ADJ
taxlaw-2802	458	79	tax	tax	NOUN
taxlaw-2802	458	80	shelter	shelter	NOUN
taxlaw-2802	458	81	case	case	NOUN
taxlaw-2802	458	82	has	have	AUX
taxlaw-2802	458	83	recently	recently	ADV
taxlaw-2802	458	84	been	be	AUX
taxlaw-2802	458	85	called	call	VERB
taxlaw-2802	458	86	into	into	ADP
taxlaw-2802	458	87	some	some	DET
taxlaw-2802	458	88	question	question	NOUN
taxlaw-2802	458	89	by	by	ADP
taxlaw-2802	458	90	the	the	DET
taxlaw-2802	458	91	march	march	PROPN
taxlaw-2802	458	92	2010	2010	NUM
taxlaw-2802	458	93	enactment	enactment	NOUN
taxlaw-2802	458	94	of	of	ADP
taxlaw-2802	458	95	the	the	DET
taxlaw-2802	458	96	§	§	PROPN
taxlaw-2802	458	97	6662(b)(6	6662(b)(6	NUM
taxlaw-2802	458	98	)	)	PUNCT
taxlaw-2802	458	99	strict	strict	ADJ
taxlaw-2802	458	100	liability	liability	NOUN
taxlaw-2802	458	101	penalty	penalty	NOUN
taxlaw-2802	458	102	with	with	ADP
taxlaw-2802	458	103	respect	respect	NOUN
taxlaw-2802	458	104	to	to	ADP
taxlaw-2802	458	105	transactions	transaction	NOUN
taxlaw-2802	458	106	that	that	PRON
taxlaw-2802	458	107	contravene	contravene	VERB
taxlaw-2802	458	108	the	the	DET
taxlaw-2802	458	109	newly	newly	ADV
taxlaw-2802	458	110	-	-	PUNCT
taxlaw-2802	458	111	codified	codify	VERB
taxlaw-2802	458	112	economic	economic	ADJ
taxlaw-2802	458	113	substance	substance	NOUN
taxlaw-2802	458	114	doctrine.95	doctrine.95	NOUN
taxlaw-2802	458	115	nevertheless	nevertheless	ADV
taxlaw-2802	458	116	,	,	PUNCT
taxlaw-2802	458	117	the	the	DET
taxlaw-2802	458	118	ability	ability	NOUN
taxlaw-2802	458	119	to	to	PART
taxlaw-2802	458	120	invoke	invoke	VERB
taxlaw-2802	458	121	reliance	reliance	NOUN
taxlaw-2802	458	122	on	on	ADP
taxlaw-2802	458	123	a	a	DET
taxlaw-2802	458	124	legal	legal	ADJ
taxlaw-2802	458	125	opinion	opinion	NOUN
taxlaw-2802	458	126	as	as	ADP
taxlaw-2802	458	127	a	a	DET
taxlaw-2802	458	128	part	part	NOUN
taxlaw-2802	458	129	of	of	ADP
taxlaw-2802	458	130	a	a	DET
taxlaw-2802	458	131	defense	defense	NOUN
taxlaw-2802	458	132	against	against	ADP
taxlaw-2802	458	133	penalties	penalty	NOUN
taxlaw-2802	458	134	certainly	certainly	ADV
taxlaw-2802	458	135	has	have	AUX
taxlaw-2802	458	136	been	be	AUX
taxlaw-2802	458	137	,	,	PUNCT
taxlaw-2802	458	138	and	and	CCONJ
taxlaw-2802	458	139	potentially	potentially	ADV
taxlaw-2802	458	140	will	will	AUX
taxlaw-2802	458	141	continue	continue	VERB
taxlaw-2802	458	142	to	to	PART
taxlaw-2802	458	143	be	be	AUX
taxlaw-2802	458	144	,	,	PUNCT
taxlaw-2802	458	145	96	96	NUM
taxlaw-2802	458	146	a	a	DET
taxlaw-2802	458	147	significant	significant	ADJ
taxlaw-2802	458	148	consideration	consideration	NOUN
taxlaw-2802	458	149	for	for	ADP
taxlaw-2802	458	150	investors	investor	NOUN
taxlaw-2802	458	151	contemplating	contemplate	VERB
taxlaw-2802	458	152	participation	participation	NOUN
taxlaw-2802	458	153	in	in	ADP
taxlaw-2802	458	154	tax	tax	NOUN
taxlaw-2802	458	155	shelters	shelter	NOUN
taxlaw-2802	458	156	.	.	PUNCT
taxlaw-2802	459	1	to	to	PART
taxlaw-2802	459	2	which	which	PRON
taxlaw-2802	459	3	a	a	DET
taxlaw-2802	459	4	participant	participant	NOUN
taxlaw-2802	459	5	must	must	AUX
taxlaw-2802	459	6	disclose	disclose	VERB
taxlaw-2802	459	7	information	information	NOUN
taxlaw-2802	459	8	on	on	ADP
taxlaw-2802	459	9	a	a	DET
taxlaw-2802	459	10	form	form	NOUN
taxlaw-2802	459	11	8886	8886	NUM
taxlaw-2802	459	12	filed	file	VERB
taxlaw-2802	459	13	together	together	ADV
taxlaw-2802	459	14	with	with	ADP
taxlaw-2802	459	15	the	the	DET
taxlaw-2802	459	16	participant	participant	NOUN
taxlaw-2802	459	17	’s	’s	PART
taxlaw-2802	459	18	return	return	NOUN
taxlaw-2802	459	19	.	.	PUNCT
taxlaw-2802	460	1	the	the	DET
taxlaw-2802	460	2	categories	category	NOUN
taxlaw-2802	460	3	of	of	ADP
taxlaw-2802	460	4	reportable	reportable	ADJ
taxlaw-2802	460	5	transactions	transaction	NOUN
taxlaw-2802	460	6	are	be	AUX
taxlaw-2802	460	7	:	:	PUNCT
taxlaw-2802	460	8	listed	list	VERB
taxlaw-2802	460	9	transactions	transaction	NOUN
taxlaw-2802	460	10	,	,	PUNCT
taxlaw-2802	460	11	transactions	transaction	NOUN
taxlaw-2802	460	12	subject	subject	ADJ
taxlaw-2802	460	13	to	to	ADP
taxlaw-2802	460	14	conditions	condition	NOUN
taxlaw-2802	460	15	of	of	ADP
taxlaw-2802	460	16	confidentiality	confidentiality	NOUN
taxlaw-2802	460	17	,	,	PUNCT
taxlaw-2802	460	18	transactions	transaction	NOUN
taxlaw-2802	460	19	subject	subject	ADJ
taxlaw-2802	460	20	to	to	ADP
taxlaw-2802	460	21	contractual	contractual	ADJ
taxlaw-2802	460	22	protections	protection	NOUN
taxlaw-2802	460	23	,	,	PUNCT
taxlaw-2802	460	24	loss	loss	NOUN
taxlaw-2802	460	25	transactions	transaction	NOUN
taxlaw-2802	460	26	(	(	PUNCT
taxlaw-2802	460	27	i.e.	i.e.	X
taxlaw-2802	460	28	,	,	PUNCT
taxlaw-2802	460	29	transactions	transaction	NOUN
taxlaw-2802	460	30	that	that	PRON
taxlaw-2802	460	31	generate	generate	VERB
taxlaw-2802	460	32	losses	loss	NOUN
taxlaw-2802	460	33	in	in	ADP
taxlaw-2802	460	34	excess	excess	NOUN
taxlaw-2802	460	35	of	of	ADP
taxlaw-2802	460	36	certain	certain	ADJ
taxlaw-2802	460	37	specified	specify	VERB
taxlaw-2802	460	38	thresholds	threshold	NOUN
taxlaw-2802	460	39	,	,	PUNCT
taxlaw-2802	460	40	which	which	PRON
taxlaw-2802	460	41	vary	vary	VERB
taxlaw-2802	460	42	depending	depend	VERB
taxlaw-2802	460	43	on	on	ADP
taxlaw-2802	460	44	whether	whether	SCONJ
taxlaw-2802	460	45	the	the	DET
taxlaw-2802	460	46	claimant	claimant	NOUN
taxlaw-2802	460	47	of	of	ADP
taxlaw-2802	460	48	the	the	DET
taxlaw-2802	460	49	loss	loss	NOUN
taxlaw-2802	460	50	is	be	AUX
taxlaw-2802	460	51	an	an	DET
taxlaw-2802	460	52	individual	individual	ADJ
taxlaw-2802	460	53	,	,	PUNCT
taxlaw-2802	460	54	corporation	corporation	NOUN
taxlaw-2802	460	55	or	or	CCONJ
taxlaw-2802	460	56	partnership	partnership	NOUN
taxlaw-2802	460	57	)	)	PUNCT
taxlaw-2802	460	58	,	,	PUNCT
taxlaw-2802	460	59	and	and	CCONJ
taxlaw-2802	460	60	so	so	ADV
taxlaw-2802	460	61	-	-	PUNCT
taxlaw-2802	460	62	called	call	VERB
taxlaw-2802	460	63	transactions	transaction	NOUN
taxlaw-2802	460	64	of	of	ADP
taxlaw-2802	460	65	interest	interest	NOUN
taxlaw-2802	460	66	(	(	PUNCT
taxlaw-2802	460	67	which	which	PRON
taxlaw-2802	460	68	are	be	AUX
taxlaw-2802	460	69	transactions	transaction	NOUN
taxlaw-2802	460	70	that	that	PRON
taxlaw-2802	460	71	the	the	DET
taxlaw-2802	460	72	same	same	ADJ
taxlaw-2802	460	73	as	as	ADP
taxlaw-2802	460	74	,	,	PUNCT
taxlaw-2802	460	75	or	or	CCONJ
taxlaw-2802	460	76	substantially	substantially	ADV
taxlaw-2802	460	77	similar	similar	ADJ
taxlaw-2802	460	78	to	to	ADP
taxlaw-2802	460	79	,	,	PUNCT
taxlaw-2802	460	80	ones	one	NOUN
taxlaw-2802	460	81	that	that	PRON
taxlaw-2802	460	82	the	the	DET
taxlaw-2802	460	83	irs	irs	PROPN
taxlaw-2802	460	84	has	have	AUX
taxlaw-2802	460	85	specifically	specifically	ADV
taxlaw-2802	460	86	identified	identify	VERB
taxlaw-2802	460	87	as	as	ADP
taxlaw-2802	460	88	having	have	VERB
taxlaw-2802	460	89	potential	potential	NOUN
taxlaw-2802	460	90	for	for	ADP
taxlaw-2802	460	91	tax	tax	NOUN
taxlaw-2802	460	92	avoidance	avoidance	NOUN
taxlaw-2802	460	93	or	or	CCONJ
taxlaw-2802	460	94	evasion	evasion	NOUN
taxlaw-2802	460	95	)	)	PUNCT
taxlaw-2802	460	96	.	.	PUNCT
taxlaw-2802	461	1	see	see	VERB
taxlaw-2802	461	2	irs	irs	PROPN
taxlaw-2802	461	3	instructions	instruction	NOUN
taxlaw-2802	461	4	for	for	ADP
taxlaw-2802	461	5	form	form	NOUN
taxlaw-2802	461	6	8886	8886	NUM
taxlaw-2802	461	7	(	(	PUNCT
taxlaw-2802	461	8	rev	rev	PROPN
taxlaw-2802	461	9	.	.	PROPN
taxlaw-2802	461	10	mar	mar	PROPN
taxlaw-2802	461	11	.	.	PROPN
taxlaw-2802	461	12	2010	2010	NUM
taxlaw-2802	461	13	)	)	PUNCT
taxlaw-2802	461	14	(	(	PUNCT
taxlaw-2802	461	15	reportable	reportable	ADJ
taxlaw-2802	461	16	transaction	transaction	NOUN
taxlaw-2802	461	17	disclosure	disclosure	NOUN
taxlaw-2802	461	18	statement	statement	NOUN
taxlaw-2802	461	19	)	)	PUNCT
taxlaw-2802	461	20	at	at	ADP
taxlaw-2802	461	21	1	1	NUM
taxlaw-2802	461	22	-	-	SYM
taxlaw-2802	461	23	3	3	NUM
taxlaw-2802	461	24	.	.	NOUN
taxlaw-2802	461	25	94	94	NUM
taxlaw-2802	461	26	.	.	PUNCT
taxlaw-2802	462	1	section	section	NOUN
taxlaw-2802	462	2	6662a(c	6662a(c	NUM
taxlaw-2802	462	3	)	)	PUNCT
taxlaw-2802	462	4	of	of	ADP
taxlaw-2802	462	5	the	the	DET
taxlaw-2802	462	6	code	code	NOUN
taxlaw-2802	462	7	provides	provide	VERB
taxlaw-2802	462	8	(	(	PUNCT
taxlaw-2802	462	9	or	or	CCONJ
taxlaw-2802	462	10	,	,	PUNCT
taxlaw-2802	462	11	at	at	ADP
taxlaw-2802	462	12	least	least	ADJ
taxlaw-2802	462	13	,	,	PUNCT
taxlaw-2802	462	14	is	be	AUX
taxlaw-2802	462	15	intended	intend	VERB
taxlaw-2802	462	16	to	to	PART
taxlaw-2802	462	17	provide	provide	VERB
taxlaw-2802	462	18	)	)	PUNCT
taxlaw-2802	462	19	for	for	ADP
taxlaw-2802	462	20	the	the	DET
taxlaw-2802	462	21	imposition	imposition	NOUN
taxlaw-2802	462	22	of	of	ADP
taxlaw-2802	462	23	a	a	DET
taxlaw-2802	462	24	penalty	penalty	NOUN
taxlaw-2802	462	25	in	in	ADP
taxlaw-2802	462	26	the	the	DET
taxlaw-2802	462	27	amount	amount	NOUN
taxlaw-2802	462	28	of	of	ADP
taxlaw-2802	462	29	30	30	NUM
taxlaw-2802	462	30	%	%	NOUN
taxlaw-2802	462	31	of	of	ADP
taxlaw-2802	462	32	any	any	DET
taxlaw-2802	462	33	portion	portion	NOUN
taxlaw-2802	462	34	of	of	ADP
taxlaw-2802	462	35	a	a	DET
taxlaw-2802	462	36	reportable	reportable	ADJ
taxlaw-2802	462	37	transaction	transaction	NOUN
taxlaw-2802	462	38	understatement	understatement	NOUN
taxlaw-2802	462	39	arising	arise	VERB
taxlaw-2802	462	40	from	from	ADP
taxlaw-2802	462	41	a	a	DET
taxlaw-2802	462	42	reportable	reportable	ADJ
taxlaw-2802	462	43	transaction	transaction	NOUN
taxlaw-2802	462	44	that	that	SCONJ
taxlaw-2802	462	45	the	the	DET
taxlaw-2802	462	46	taxpayer	taxpayer	NOUN
taxlaw-2802	462	47	did	do	AUX
taxlaw-2802	462	48	not	not	PART
taxlaw-2802	462	49	adequately	adequately	ADV
taxlaw-2802	462	50	disclose	disclose	VERB
taxlaw-2802	462	51	in	in	ADP
taxlaw-2802	462	52	accordance	accordance	NOUN
taxlaw-2802	462	53	with	with	ADP
taxlaw-2802	462	54	regulations	regulation	NOUN
taxlaw-2802	462	55	under	under	ADP
taxlaw-2802	462	56	§	§	PROPN
taxlaw-2802	462	57	6011	6011	NUM
taxlaw-2802	462	58	(	(	PUNCT
taxlaw-2802	462	59	i.e.	i.e.	X
taxlaw-2802	462	60	,	,	PUNCT
taxlaw-2802	462	61	a	a	DET
taxlaw-2802	462	62	transaction	transaction	NOUN
taxlaw-2802	462	63	that	that	PRON
taxlaw-2802	462	64	was	be	AUX
taxlaw-2802	462	65	not	not	PART
taxlaw-2802	462	66	disclosed	disclose	VERB
taxlaw-2802	462	67	on	on	ADP
taxlaw-2802	462	68	a	a	DET
taxlaw-2802	462	69	form	form	NOUN
taxlaw-2802	462	70	8886	8886	NUM
taxlaw-2802	462	71	)	)	PUNCT
taxlaw-2802	462	72	.	.	PUNCT
taxlaw-2802	463	1	specifically	specifically	ADV
taxlaw-2802	463	2	,	,	PUNCT
taxlaw-2802	463	3	§	§	PROPN
taxlaw-2802	463	4	6662a(c	6662a(c	NUM
taxlaw-2802	463	5	)	)	PUNCT
taxlaw-2802	463	6	provides	provide	VERB
taxlaw-2802	463	7	that	that	SCONJ
taxlaw-2802	463	8	the	the	DET
taxlaw-2802	463	9	30	30	NUM
taxlaw-2802	463	10	%	%	NOUN
taxlaw-2802	463	11	penalty	penalty	NOUN
taxlaw-2802	463	12	applies	apply	VERB
taxlaw-2802	463	13	“	"	PUNCT
taxlaw-2802	463	14	to	to	ADP
taxlaw-2802	463	15	the	the	DET
taxlaw-2802	463	16	portion	portion	NOUN
taxlaw-2802	463	17	of	of	ADP
taxlaw-2802	463	18	any	any	DET
taxlaw-2802	463	19	reportable	reportable	ADJ
taxlaw-2802	463	20	transaction	transaction	NOUN
taxlaw-2802	463	21	understatement	understatement	NOUN
taxlaw-2802	463	22	with	with	ADP
taxlaw-2802	463	23	respect	respect	NOUN
taxlaw-2802	463	24	to	to	ADP
taxlaw-2802	463	25	which	which	PRON
taxlaw-2802	463	26	the	the	DET
taxlaw-2802	463	27	requirement	requirement	NOUN
taxlaw-2802	463	28	of	of	ADP
taxlaw-2802	463	29	section	section	NOUN
taxlaw-2802	463	30	6664(d)(2)(a	6664(d)(2)(a	NUM
taxlaw-2802	463	31	)	)	PUNCT
taxlaw-2802	463	32	is	be	AUX
taxlaw-2802	463	33	not	not	PART
taxlaw-2802	463	34	met	meet	VERB
taxlaw-2802	463	35	.	.	PUNCT
taxlaw-2802	463	36	”	"	PUNCT
taxlaw-2802	463	37	i.r.c	i.r.c	NOUN
taxlaw-2802	463	38	.	.	PUNCT
taxlaw-2802	464	1	§	§	PROPN
taxlaw-2802	464	2	6662a(c	6662a(c	NUM
taxlaw-2802	464	3	)	)	PUNCT
taxlaw-2802	464	4	(	(	PUNCT
taxlaw-2802	464	5	2010	2010	NUM
taxlaw-2802	464	6	)	)	PUNCT
taxlaw-2802	464	7	.	.	PUNCT
taxlaw-2802	465	1	prior	prior	ADV
taxlaw-2802	465	2	to	to	ADP
taxlaw-2802	465	3	march	march	PROPN
taxlaw-2802	465	4	30	30	NUM
taxlaw-2802	465	5	,	,	PUNCT
taxlaw-2802	465	6	2010	2010	NUM
taxlaw-2802	465	7	,	,	PUNCT
taxlaw-2802	465	8	§	§	PROPN
taxlaw-2802	465	9	6664(d)(2)(a	6664(d)(2)(a	NUM
taxlaw-2802	465	10	)	)	PUNCT
taxlaw-2802	465	11	referenced	reference	VERB
taxlaw-2802	465	12	the	the	DET
taxlaw-2802	465	13	requirement	requirement	NOUN
taxlaw-2802	465	14	for	for	ADP
taxlaw-2802	465	15	adequate	adequate	ADJ
taxlaw-2802	465	16	disclosure	disclosure	NOUN
taxlaw-2802	465	17	,	,	PUNCT
taxlaw-2802	465	18	in	in	ADP
taxlaw-2802	465	19	accordance	accordance	NOUN
taxlaw-2802	465	20	with	with	ADP
taxlaw-2802	465	21	regulations	regulation	NOUN
taxlaw-2802	465	22	prescribed	prescribe	VERB
taxlaw-2802	465	23	under	under	ADP
taxlaw-2802	465	24	§	§	PROPN
taxlaw-2802	465	25	6011	6011	NUM
taxlaw-2802	465	26	,	,	PUNCT
taxlaw-2802	465	27	of	of	ADP
taxlaw-2802	465	28	relevant	relevant	ADJ
taxlaw-2802	465	29	facts	fact	NOUN
taxlaw-2802	465	30	affecting	affect	VERB
taxlaw-2802	465	31	the	the	DET
taxlaw-2802	465	32	tax	tax	NOUN
taxlaw-2802	465	33	treatment	treatment	NOUN
taxlaw-2802	465	34	of	of	ADP
taxlaw-2802	465	35	an	an	DET
taxlaw-2802	465	36	item	item	NOUN
taxlaw-2802	465	37	of	of	ADP
taxlaw-2802	465	38	income	income	NOUN
taxlaw-2802	465	39	.	.	PUNCT
taxlaw-2802	466	1	however	however	ADV
taxlaw-2802	466	2	,	,	PUNCT
taxlaw-2802	466	3	as	as	ADP
taxlaw-2802	466	4	a	a	DET
taxlaw-2802	466	5	result	result	NOUN
taxlaw-2802	466	6	of	of	ADP
taxlaw-2802	466	7	amendments	amendment	NOUN
taxlaw-2802	466	8	to	to	ADP
taxlaw-2802	466	9	§	§	PROPN
taxlaw-2802	466	10	6664(d	6664(d	NUM
taxlaw-2802	466	11	)	)	PUNCT
taxlaw-2802	466	12	that	that	PRON
taxlaw-2802	466	13	became	become	VERB
taxlaw-2802	466	14	effective	effective	ADJ
taxlaw-2802	466	15	on	on	ADP
taxlaw-2802	466	16	march	march	PROPN
taxlaw-2802	466	17	30	30	NUM
taxlaw-2802	466	18	,	,	PUNCT
taxlaw-2802	466	19	2010	2010	NUM
taxlaw-2802	466	20	in	in	ADP
taxlaw-2802	466	21	connection	connection	NOUN
taxlaw-2802	466	22	with	with	ADP
taxlaw-2802	466	23	the	the	DET
taxlaw-2802	466	24	codification	codification	NOUN
taxlaw-2802	466	25	of	of	ADP
taxlaw-2802	466	26	the	the	DET
taxlaw-2802	466	27	economic	economic	ADJ
taxlaw-2802	466	28	substance	substance	NOUN
taxlaw-2802	466	29	doctrine	doctrine	NOUN
taxlaw-2802	466	30	,	,	PUNCT
taxlaw-2802	466	31	the	the	DET
taxlaw-2802	466	32	former	former	ADJ
taxlaw-2802	466	33	§	§	PROPN
taxlaw-2802	466	34	6664(d)(2)(a	6664(d)(2)(a	NUM
taxlaw-2802	466	35	)	)	PUNCT
taxlaw-2802	466	36	was	be	AUX
taxlaw-2802	466	37	redesignated	redesignate	VERB
taxlaw-2802	466	38	as	as	ADP
taxlaw-2802	466	39	§	§	PROPN
taxlaw-2802	466	40	6664(d)(3)(a	6664(d)(3)(a	NUM
taxlaw-2802	466	41	)	)	PUNCT
taxlaw-2802	466	42	.	.	PUNCT
taxlaw-2802	467	1	compare	compare	ADJ
taxlaw-2802	467	2	i.r.c	i.r.c	NOUN
taxlaw-2802	467	3	.	.	PUNCT
taxlaw-2802	468	1	§	§	PROPN
taxlaw-2802	468	2	6664(d)(3)(a	6664(d)(3)(a	NUM
taxlaw-2802	468	3	)	)	PUNCT
taxlaw-2802	468	4	(	(	PUNCT
taxlaw-2802	468	5	as	as	SCONJ
taxlaw-2802	468	6	amended	amend	VERB
taxlaw-2802	468	7	in	in	ADP
taxlaw-2802	468	8	2010	2010	NUM
taxlaw-2802	468	9	)	)	PUNCT
taxlaw-2802	468	10	,	,	PUNCT
taxlaw-2802	468	11	with	with	ADP
taxlaw-2802	468	12	i.r.c	i.r.c	NOUN
taxlaw-2802	468	13	.	.	PUNCT
taxlaw-2802	469	1	§	§	PROPN
taxlaw-2802	469	2	6664(d)(2)(a	6664(d)(2)(a	NUM
taxlaw-2802	469	3	)	)	PUNCT
taxlaw-2802	469	4	(	(	PUNCT
taxlaw-2802	469	5	2009	2009	NUM
taxlaw-2802	469	6	)	)	PUNCT
taxlaw-2802	469	7	.	.	PUNCT
taxlaw-2802	470	1	in	in	ADP
taxlaw-2802	470	2	what	what	PRON
taxlaw-2802	470	3	was	be	AUX
taxlaw-2802	470	4	presumably	presumably	ADV
taxlaw-2802	470	5	a	a	DET
taxlaw-2802	470	6	drafting	drafting	NOUN
taxlaw-2802	470	7	oversight	oversight	NOUN
taxlaw-2802	470	8	in	in	ADP
taxlaw-2802	470	9	connection	connection	NOUN
taxlaw-2802	470	10	with	with	ADP
taxlaw-2802	470	11	the	the	DET
taxlaw-2802	470	12	march	march	PROPN
taxlaw-2802	470	13	30	30	NUM
taxlaw-2802	470	14	,	,	PUNCT
taxlaw-2802	470	15	2010	2010	NUM
taxlaw-2802	470	16	amendments	amendment	NOUN
taxlaw-2802	470	17	,	,	PUNCT
taxlaw-2802	470	18	the	the	DET
taxlaw-2802	470	19	cross	cross	NOUN
taxlaw-2802	470	20	-	-	NOUN
taxlaw-2802	470	21	reference	reference	NOUN
taxlaw-2802	470	22	in	in	ADP
taxlaw-2802	470	23	§	§	PROPN
taxlaw-2802	470	24	6662a(c	6662a(c	NUM
taxlaw-2802	470	25	)	)	PUNCT
taxlaw-2802	470	26	was	be	AUX
taxlaw-2802	470	27	not	not	PART
taxlaw-2802	470	28	updated	update	VERB
taxlaw-2802	470	29	accordingly	accordingly	ADV
taxlaw-2802	470	30	.	.	PUNCT
taxlaw-2802	471	1	nevertheless	nevertheless	ADV
taxlaw-2802	471	2	,	,	PUNCT
taxlaw-2802	471	3	the	the	DET
taxlaw-2802	471	4	context	context	NOUN
taxlaw-2802	471	5	makes	make	VERB
taxlaw-2802	471	6	clear	clear	ADJ
taxlaw-2802	471	7	that	that	SCONJ
taxlaw-2802	471	8	the	the	DET
taxlaw-2802	471	9	30	30	NUM
taxlaw-2802	471	10	%	%	NOUN
taxlaw-2802	471	11	penalty	penalty	NOUN
taxlaw-2802	471	12	is	be	AUX
taxlaw-2802	471	13	still	still	ADV
taxlaw-2802	471	14	intended	intend	VERB
taxlaw-2802	471	15	to	to	PART
taxlaw-2802	471	16	apply	apply	VERB
taxlaw-2802	471	17	to	to	ADP
taxlaw-2802	471	18	reportable	reportable	ADJ
taxlaw-2802	471	19	transaction	transaction	NOUN
taxlaw-2802	471	20	understatements	understatement	NOUN
taxlaw-2802	471	21	arising	arise	VERB
taxlaw-2802	471	22	from	from	ADP
taxlaw-2802	471	23	transactions	transaction	NOUN
taxlaw-2802	471	24	that	that	PRON
taxlaw-2802	471	25	were	be	AUX
taxlaw-2802	471	26	not	not	PART
taxlaw-2802	471	27	adequately	adequately	ADV
taxlaw-2802	471	28	disclosed	disclose	VERB
taxlaw-2802	471	29	pursuant	pursuant	ADV
taxlaw-2802	471	30	to	to	ADP
taxlaw-2802	471	31	§	§	PROPN
taxlaw-2802	471	32	6011	6011	NUM
taxlaw-2802	471	33	.	.	PUNCT
taxlaw-2802	472	1	(	(	PUNCT
taxlaw-2802	472	2	for	for	ADP
taxlaw-2802	472	3	a	a	DET
taxlaw-2802	472	4	description	description	NOUN
taxlaw-2802	472	5	of	of	ADP
taxlaw-2802	472	6	what	what	PRON
taxlaw-2802	472	7	constitutes	constitute	VERB
taxlaw-2802	472	8	a	a	DET
taxlaw-2802	472	9	“	"	PUNCT
taxlaw-2802	472	10	reportable	reportable	ADJ
taxlaw-2802	472	11	transaction	transaction	NOUN
taxlaw-2802	472	12	understatement	understatement	NOUN
taxlaw-2802	472	13	,	,	PUNCT
taxlaw-2802	472	14	”	"	PUNCT
taxlaw-2802	472	15	see	see	VERB
taxlaw-2802	472	16	supra	supra	PROPN
taxlaw-2802	472	17	note	note	PROPN
taxlaw-2802	472	18	92	92	NUM
taxlaw-2802	472	19	)	)	PUNCT
taxlaw-2802	472	20	.	.	PUNCT
taxlaw-2802	473	1	the	the	DET
taxlaw-2802	473	2	penalty	penalty	NOUN
taxlaw-2802	473	3	under	under	ADP
taxlaw-2802	473	4	§	§	PROPN
taxlaw-2802	473	5	6662a(c	6662a(c	NUM
taxlaw-2802	473	6	)	)	PUNCT
taxlaw-2802	473	7	is	be	AUX
taxlaw-2802	473	8	a	a	DET
taxlaw-2802	473	9	strict	strict	ADJ
taxlaw-2802	473	10	liability	liability	NOUN
taxlaw-2802	473	11	penalty	penalty	NOUN
taxlaw-2802	473	12	.	.	PUNCT
taxlaw-2802	474	1	the	the	DET
taxlaw-2802	474	2	reasonable	reasonable	ADJ
taxlaw-2802	474	3	-	-	PUNCT
taxlaw-2802	474	4	cause	cause	NOUN
taxlaw-2802	474	5	-	-	PUNCT
taxlaw-2802	474	6	and	and	CCONJ
taxlaw-2802	474	7	-	-	PUNCT
taxlaw-2802	474	8	good	good	ADJ
taxlaw-2802	474	9	-	-	PUNCT
taxlaw-2802	474	10	faith	faith	NOUN
taxlaw-2802	474	11	exception	exception	NOUN
taxlaw-2802	474	12	under	under	ADP
taxlaw-2802	474	13	§	§	PROPN
taxlaw-2802	474	14	6664(d	6664(d	PRON
taxlaw-2802	474	15	)	)	PUNCT
taxlaw-2802	474	16	is	be	AUX
taxlaw-2802	474	17	expressly	expressly	ADV
taxlaw-2802	474	18	inapplicable	inapplicable	ADJ
taxlaw-2802	474	19	in	in	ADP
taxlaw-2802	474	20	cases	case	NOUN
taxlaw-2802	474	21	where	where	SCONJ
taxlaw-2802	474	22	the	the	DET
taxlaw-2802	474	23	reportable	reportable	ADJ
taxlaw-2802	474	24	transaction	transaction	NOUN
taxlaw-2802	474	25	at	at	ADP
taxlaw-2802	474	26	issue	issue	NOUN
taxlaw-2802	474	27	was	be	AUX
taxlaw-2802	474	28	not	not	PART
taxlaw-2802	474	29	adequately	adequately	ADV
taxlaw-2802	474	30	disclosed	disclose	VERB
taxlaw-2802	474	31	.	.	PUNCT
taxlaw-2802	475	1	see	see	VERB
taxlaw-2802	475	2	i.r.c	i.r.c	NOUN
taxlaw-2802	475	3	.	.	PUNCT
taxlaw-2802	476	1	§	§	PROPN
taxlaw-2802	476	2	6664(d)(3)(a	6664(d)(3)(a	NUM
taxlaw-2802	476	3	)	)	PUNCT
taxlaw-2802	476	4	(	(	PUNCT
taxlaw-2802	476	5	2010	2010	NUM
taxlaw-2802	476	6	)	)	PUNCT
taxlaw-2802	476	7	.	.	PUNCT
taxlaw-2802	477	1	this	this	DET
taxlaw-2802	477	2	abolition	abolition	NOUN
taxlaw-2802	477	3	of	of	ADP
taxlaw-2802	477	4	,	,	PUNCT
taxlaw-2802	477	5	inter	inter	PROPN
taxlaw-2802	477	6	alia	alia	NOUN
taxlaw-2802	477	7	,	,	PUNCT
taxlaw-2802	477	8	“	"	PUNCT
taxlaw-2802	477	9	penalty	penalty	NOUN
taxlaw-2802	477	10	protection	protection	NOUN
taxlaw-2802	477	11	for	for	ADP
taxlaw-2802	477	12	opinion	opinion	NOUN
taxlaw-2802	477	13	letters	letter	NOUN
taxlaw-2802	477	14	in	in	ADP
taxlaw-2802	477	15	connection	connection	NOUN
taxlaw-2802	477	16	with	with	ADP
taxlaw-2802	477	17	reportable	reportable	ADJ
taxlaw-2802	477	18	tax	tax	NOUN
taxlaw-2802	477	19	shelters	shelter	NOUN
taxlaw-2802	477	20	that	that	PRON
taxlaw-2802	477	21	are	be	AUX
taxlaw-2802	477	22	not	not	PART
taxlaw-2802	477	23	properly	properly	ADV
taxlaw-2802	477	24	disclosed	disclose	VERB
taxlaw-2802	477	25	and	and	CCONJ
taxlaw-2802	477	26	are	be	AUX
taxlaw-2802	477	27	later	later	ADV
taxlaw-2802	477	28	found	find	VERB
taxlaw-2802	477	29	to	to	PART
taxlaw-2802	477	30	be	be	AUX
taxlaw-2802	477	31	abusive	abusive	ADJ
taxlaw-2802	477	32	”	"	PUNCT
taxlaw-2802	477	33	was	be	AUX
taxlaw-2802	477	34	enacted	enact	VERB
taxlaw-2802	477	35	in	in	ADP
taxlaw-2802	477	36	2004	2004	NUM
taxlaw-2802	477	37	as	as	ADP
taxlaw-2802	477	38	part	part	NOUN
taxlaw-2802	477	39	of	of	ADP
taxlaw-2802	477	40	the	the	DET
taxlaw-2802	477	41	jobs	job	NOUN
taxlaw-2802	477	42	act	act	PROPN
taxlaw-2802	477	43	.	.	PUNCT
taxlaw-2802	478	1	rostain	rostain	NOUN
taxlaw-2802	478	2	,	,	PUNCT
taxlaw-2802	478	3	supra	supra	PROPN
taxlaw-2802	478	4	note	note	NOUN
taxlaw-2802	478	5	73	73	NUM
taxlaw-2802	478	6	,	,	PUNCT
taxlaw-2802	478	7	at	at	ADP
taxlaw-2802	478	8	108	108	NUM
taxlaw-2802	478	9	(	(	PUNCT
taxlaw-2802	478	10	citations	citation	NOUN
taxlaw-2802	478	11	omitted	omit	VERB
taxlaw-2802	478	12	)	)	PUNCT
taxlaw-2802	478	13	.	.	PUNCT
taxlaw-2802	479	1	95	95	NUM
taxlaw-2802	479	2	.	.	PUNCT
taxlaw-2802	480	1	see	see	VERB
taxlaw-2802	480	2	infra	infra	NOUN
taxlaw-2802	480	3	notes	note	VERB
taxlaw-2802	480	4	187	187	NUM
taxlaw-2802	480	5	-	-	SYM
taxlaw-2802	480	6	99	99	NUM
taxlaw-2802	480	7	and	and	CCONJ
taxlaw-2802	480	8	accompanying	accompany	VERB
taxlaw-2802	480	9	text	text	NOUN
taxlaw-2802	480	10	.	.	PUNCT
taxlaw-2802	481	1	96	96	X
taxlaw-2802	481	2	.	.	PUNCT
taxlaw-2802	482	1	see	see	VERB
taxlaw-2802	482	2	infra	infra	NOUN
taxlaw-2802	482	3	text	text	NOUN
taxlaw-2802	482	4	accompanying	accompany	VERB
taxlaw-2802	482	5	notes	note	NOUN
taxlaw-2802	482	6	194	194	NUM
taxlaw-2802	482	7	-	-	SYM
taxlaw-2802	482	8	99	99	NUM
taxlaw-2802	482	9	(	(	PUNCT
taxlaw-2802	482	10	discussing	discuss	VERB
taxlaw-2802	482	11	potential	potential	ADJ
taxlaw-2802	482	12	limits	limit	NOUN
taxlaw-2802	482	13	in	in	ADP
taxlaw-2802	482	14	the	the	DET
taxlaw-2802	482	15	irs	irs	PROPN
taxlaw-2802	482	16	’s	’s	PART
taxlaw-2802	482	17	application	application	NOUN
taxlaw-2802	482	18	of	of	ADP
taxlaw-2802	482	19	§	§	PROPN
taxlaw-2802	482	20	6662(b)(6	6662(b)(6	NUM
taxlaw-2802	482	21	)	)	PUNCT
taxlaw-2802	482	22	and	and	CCONJ
taxlaw-2802	482	23	the	the	DET
taxlaw-2802	482	24	corresponding	corresponding	ADJ
taxlaw-2802	482	25	potential	potential	NOUN
taxlaw-2802	482	26	for	for	ADP
taxlaw-2802	482	27	remaining	remain	VERB
taxlaw-2802	482	28	vitality	vitality	NOUN
taxlaw-2802	482	29	of	of	ADP
taxlaw-2802	482	30	other	other	ADJ
taxlaw-2802	482	31	2011	2011	NUM
taxlaw-2802	482	32	]	]	X
taxlaw-2802	482	33	circular	circular	PROPN
taxlaw-2802	482	34	argume	argume	PROPN
taxlaw-2802	482	35	�	�	PROPN
taxlaw-2802	482	36	t	t	PROPN
taxlaw-2802	482	37	167	167	NUM
taxlaw-2802	482	38	to	to	PART
taxlaw-2802	482	39	arrive	arrive	VERB
taxlaw-2802	482	40	at	at	ADP
taxlaw-2802	482	41	a	a	DET
taxlaw-2802	482	42	level	level	NOUN
taxlaw-2802	482	43	of	of	ADP
taxlaw-2802	482	44	comfort	comfort	NOUN
taxlaw-2802	482	45	they	they	PRON
taxlaw-2802	482	46	needed	need	VERB
taxlaw-2802	482	47	in	in	ADP
taxlaw-2802	482	48	order	order	NOUN
taxlaw-2802	482	49	to	to	PART
taxlaw-2802	482	50	deliver	deliver	VERB
taxlaw-2802	482	51	opinions	opinion	NOUN
taxlaw-2802	482	52	on	on	ADP
taxlaw-2802	482	53	the	the	DET
taxlaw-2802	482	54	overly	overly	ADV
taxlaw-2802	482	55	aggressive	aggressive	ADJ
taxlaw-2802	482	56	transactions	transaction	NOUN
taxlaw-2802	482	57	that	that	PRON
taxlaw-2802	482	58	they	they	PRON
taxlaw-2802	482	59	were	be	AUX
taxlaw-2802	482	60	blessing	blessing	NOUN
taxlaw-2802	482	61	,	,	PUNCT
taxlaw-2802	482	62	tax	tax	NOUN
taxlaw-2802	482	63	attorneys	attorney	NOUN
taxlaw-2802	482	64	in	in	ADP
taxlaw-2802	482	65	the	the	DET
taxlaw-2802	482	66	1990s	1990	NOUN
taxlaw-2802	482	67	often	often	ADV
taxlaw-2802	482	68	used	use	VERB
taxlaw-2802	482	69	techniques	technique	NOUN
taxlaw-2802	482	70	that	that	PRON
taxlaw-2802	482	71	skirted	skirt	VERB
taxlaw-2802	482	72	the	the	DET
taxlaw-2802	482	73	boundaries	boundary	NOUN
taxlaw-2802	482	74	of	of	ADP
taxlaw-2802	482	75	sound	sound	ADJ
taxlaw-2802	482	76	professional	professional	ADJ
taxlaw-2802	482	77	judgment	judgment	NOUN
taxlaw-2802	482	78	,	,	PUNCT
taxlaw-2802	482	79	if	if	SCONJ
taxlaw-2802	482	80	not	not	PART
taxlaw-2802	482	81	professional	professional	ADJ
taxlaw-2802	482	82	ethics.97	ethics.97	NOUN
taxlaw-2802	482	83	first	first	ADV
taxlaw-2802	482	84	,	,	PUNCT
taxlaw-2802	482	85	they	they	PRON
taxlaw-2802	482	86	adopted	adopt	VERB
taxlaw-2802	482	87	a	a	DET
taxlaw-2802	482	88	hyper	hyper	ADJ
taxlaw-2802	482	89	-	-	ADJ
taxlaw-2802	482	90	textual	textual	ADJ
taxlaw-2802	482	91	approach	approach	NOUN
taxlaw-2802	482	92	to	to	ADP
taxlaw-2802	482	93	the	the	DET
taxlaw-2802	482	94	construction	construction	NOUN
taxlaw-2802	482	95	and	and	CCONJ
taxlaw-2802	482	96	application	application	NOUN
taxlaw-2802	482	97	of	of	ADP
taxlaw-2802	482	98	the	the	DET
taxlaw-2802	482	99	tax	tax	NOUN
taxlaw-2802	482	100	laws	law	NOUN
taxlaw-2802	482	101	.	.	PUNCT
taxlaw-2802	483	1	that	that	PRON
taxlaw-2802	483	2	is	be	AUX
taxlaw-2802	483	3	,	,	PUNCT
taxlaw-2802	483	4	they	they	PRON
taxlaw-2802	483	5	focused	focus	VERB
taxlaw-2802	483	6	solely	solely	ADV
taxlaw-2802	483	7	on	on	ADP
taxlaw-2802	483	8	whether	whether	SCONJ
taxlaw-2802	483	9	the	the	DET
taxlaw-2802	483	10	proposed	propose	VERB
taxlaw-2802	483	11	tax	tax	NOUN
taxlaw-2802	483	12	treatment	treatment	NOUN
taxlaw-2802	483	13	of	of	ADP
taxlaw-2802	483	14	a	a	DET
taxlaw-2802	483	15	given	give	VERB
taxlaw-2802	483	16	transaction	transaction	NOUN
taxlaw-2802	483	17	could	could	AUX
taxlaw-2802	483	18	technically	technically	ADV
taxlaw-2802	483	19	be	be	AUX
taxlaw-2802	483	20	argued	argue	VERB
taxlaw-2802	483	21	to	to	PART
taxlaw-2802	483	22	come	come	VERB
taxlaw-2802	483	23	within	within	ADP
taxlaw-2802	483	24	the	the	DET
taxlaw-2802	483	25	literal	literal	ADJ
taxlaw-2802	483	26	terms	term	NOUN
taxlaw-2802	483	27	of	of	ADP
taxlaw-2802	483	28	the	the	DET
taxlaw-2802	483	29	code	code	NOUN
taxlaw-2802	483	30	,	,	PUNCT
taxlaw-2802	483	31	without	without	ADP
taxlaw-2802	483	32	taking	take	VERB
taxlaw-2802	483	33	account	account	NOUN
taxlaw-2802	483	34	of	of	ADP
taxlaw-2802	483	35	the	the	DET
taxlaw-2802	483	36	legislative	legislative	ADJ
taxlaw-2802	483	37	history	history	NOUN
taxlaw-2802	483	38	or	or	CCONJ
taxlaw-2802	483	39	purpose	purpose	NOUN
taxlaw-2802	483	40	of	of	ADP
taxlaw-2802	483	41	the	the	DET
taxlaw-2802	483	42	provisions	provision	NOUN
taxlaw-2802	483	43	in	in	ADP
taxlaw-2802	483	44	question	question	NOUN
taxlaw-2802	483	45	,	,	PUNCT
taxlaw-2802	483	46	and	and	CCONJ
taxlaw-2802	483	47	without	without	ADP
taxlaw-2802	483	48	giving	give	VERB
taxlaw-2802	483	49	effect	effect	NOUN
taxlaw-2802	483	50	to	to	ADP
taxlaw-2802	483	51	judicially	judicially	ADV
taxlaw-2802	483	52	-	-	PUNCT
taxlaw-2802	483	53	created	create	VERB
taxlaw-2802	483	54	anti	anti	ADJ
taxlaw-2802	483	55	-	-	ADJ
taxlaw-2802	483	56	abuse	abuse	ADJ
taxlaw-2802	483	57	doctrines	doctrine	NOUN
taxlaw-2802	483	58	such	such	ADJ
taxlaw-2802	483	59	as	as	ADP
taxlaw-2802	483	60	the	the	DET
taxlaw-2802	483	61	business	business	NOUN
taxlaw-2802	483	62	purpose	purpose	NOUN
taxlaw-2802	483	63	and	and	CCONJ
taxlaw-2802	483	64	economic	economic	ADJ
taxlaw-2802	483	65	substance	substance	NOUN
taxlaw-2802	483	66	doctrines.98	doctrines.98	NOUN
taxlaw-2802	483	67	(	(	PUNCT
taxlaw-2802	483	68	the	the	DET
taxlaw-2802	483	69	economic	economic	ADJ
taxlaw-2802	483	70	substance	substance	NOUN
taxlaw-2802	483	71	doctrine	doctrine	NOUN
taxlaw-2802	483	72	was	be	AUX
taxlaw-2802	483	73	accuracy	accuracy	NOUN
taxlaw-2802	483	74	-	-	PUNCT
taxlaw-2802	483	75	related	relate	VERB
taxlaw-2802	483	76	penalties	penalty	NOUN
taxlaw-2802	483	77	—	—	PUNCT
taxlaw-2802	483	78	which	which	PRON
taxlaw-2802	483	79	have	have	VERB
taxlaw-2802	483	80	reasonable	reasonable	ADJ
taxlaw-2802	483	81	-	-	PUNCT
taxlaw-2802	483	82	cause	cause	NOUN
taxlaw-2802	483	83	-	-	PUNCT
taxlaw-2802	483	84	and	and	CCONJ
taxlaw-2802	483	85	-	-	PUNCT
taxlaw-2802	483	86	good	good	ADJ
taxlaw-2802	483	87	-	-	PUNCT
taxlaw-2802	483	88	faith	faith	NOUN
taxlaw-2802	483	89	exceptions	exception	NOUN
taxlaw-2802	483	90	—	—	PUNCT
taxlaw-2802	483	91	in	in	ADP
taxlaw-2802	483	92	the	the	DET
taxlaw-2802	483	93	tax	tax	NOUN
taxlaw-2802	483	94	shelter	shelter	NOUN
taxlaw-2802	483	95	context	context	NOUN
taxlaw-2802	483	96	)	)	PUNCT
taxlaw-2802	483	97	.	.	PUNCT
taxlaw-2802	484	1	97	97	NUM
taxlaw-2802	484	2	.	.	PUNCT
taxlaw-2802	485	1	prior	prior	ADV
taxlaw-2802	485	2	to	to	ADP
taxlaw-2802	485	3	the	the	DET
taxlaw-2802	485	4	covered	covered	ADJ
taxlaw-2802	485	5	opinion	opinion	NOUN
taxlaw-2802	485	6	regulations	regulation	NOUN
taxlaw-2802	485	7	under	under	ADP
taxlaw-2802	485	8	circular	circular	ADJ
taxlaw-2802	485	9	230	230	NUM
taxlaw-2802	485	10	,	,	PUNCT
taxlaw-2802	485	11	the	the	DET
taxlaw-2802	485	12	only	only	ADJ
taxlaw-2802	485	13	professional	professional	ADJ
taxlaw-2802	485	14	ethical	ethical	ADJ
taxlaw-2802	485	15	guidance	guidance	NOUN
taxlaw-2802	485	16	to	to	ADP
taxlaw-2802	485	17	attorneys	attorney	NOUN
taxlaw-2802	485	18	specifically	specifically	ADV
taxlaw-2802	485	19	in	in	ADP
taxlaw-2802	485	20	relation	relation	NOUN
taxlaw-2802	485	21	to	to	ADP
taxlaw-2802	485	22	tax	tax	NOUN
taxlaw-2802	485	23	shelter	shelter	NOUN
taxlaw-2802	485	24	opinions	opinion	NOUN
taxlaw-2802	485	25	was	be	AUX
taxlaw-2802	485	26	found	find	VERB
taxlaw-2802	485	27	in	in	ADP
taxlaw-2802	485	28	the	the	DET
taxlaw-2802	485	29	american	american	PROPN
taxlaw-2802	485	30	bar	bar	PROPN
taxlaw-2802	485	31	association	association	PROPN
taxlaw-2802	485	32	’s	’s	PART
taxlaw-2802	485	33	formal	formal	ADJ
taxlaw-2802	485	34	opinion	opinion	NOUN
taxlaw-2802	485	35	346	346	NUM
taxlaw-2802	485	36	,	,	PUNCT
taxlaw-2802	485	37	which	which	PRON
taxlaw-2802	485	38	was	be	AUX
taxlaw-2802	485	39	released	release	VERB
taxlaw-2802	485	40	in	in	ADP
taxlaw-2802	485	41	1982	1982	NUM
taxlaw-2802	485	42	.	.	PUNCT
taxlaw-2802	486	1	see	see	VERB
taxlaw-2802	486	2	a.b.a	a.b.a	NOUN
taxlaw-2802	486	3	.	.	PUNCT
taxlaw-2802	486	4	comm	comm	NOUN
taxlaw-2802	486	5	.	.	PUNCT
taxlaw-2802	487	1	on	on	ADP
taxlaw-2802	487	2	ethics	ethic	NOUN
taxlaw-2802	487	3	and	and	CCONJ
taxlaw-2802	487	4	prof	prof	PROPN
taxlaw-2802	487	5	.	.	PUNCT
taxlaw-2802	487	6	resp	resp	PROPN
taxlaw-2802	487	7	.	.	PUNCT
taxlaw-2802	487	8	,	,	PUNCT
taxlaw-2802	487	9	formal	formal	ADJ
taxlaw-2802	487	10	op	op	NOUN
taxlaw-2802	487	11	.	.	PUNCT
taxlaw-2802	488	1	346	346	NUM
taxlaw-2802	488	2	(	(	PUNCT
taxlaw-2802	488	3	1982	1982	NUM
taxlaw-2802	488	4	)	)	PUNCT
taxlaw-2802	488	5	.	.	PUNCT
taxlaw-2802	489	1	a	a	DET
taxlaw-2802	489	2	detailed	detailed	ADJ
taxlaw-2802	489	3	analysis	analysis	NOUN
taxlaw-2802	489	4	of	of	ADP
taxlaw-2802	489	5	formal	formal	ADJ
taxlaw-2802	489	6	opinion	opinion	NOUN
taxlaw-2802	489	7	346	346	NUM
taxlaw-2802	489	8	is	be	AUX
taxlaw-2802	489	9	beyond	beyond	ADP
taxlaw-2802	489	10	the	the	DET
taxlaw-2802	489	11	scope	scope	NOUN
taxlaw-2802	489	12	of	of	ADP
taxlaw-2802	489	13	this	this	DET
taxlaw-2802	489	14	article	article	NOUN
taxlaw-2802	489	15	.	.	PUNCT
taxlaw-2802	490	1	for	for	ADP
taxlaw-2802	490	2	useful	useful	ADJ
taxlaw-2802	490	3	discussions	discussion	NOUN
taxlaw-2802	490	4	of	of	ADP
taxlaw-2802	490	5	that	that	DET
taxlaw-2802	490	6	opinion	opinion	NOUN
taxlaw-2802	490	7	,	,	PUNCT
taxlaw-2802	490	8	see	see	VERB
taxlaw-2802	490	9	,	,	PUNCT
taxlaw-2802	490	10	e.g.	e.g.	ADV
taxlaw-2802	490	11	,	,	PUNCT
taxlaw-2802	490	12	david	david	PROPN
taxlaw-2802	490	13	t.	t.	PROPN
taxlaw-2802	490	14	moldenhauer	moldenhauer	PROPN
taxlaw-2802	490	15	,	,	PUNCT
taxlaw-2802	490	16	circular	circular	ADJ
taxlaw-2802	490	17	230	230	NUM
taxlaw-2802	490	18	opinion	opinion	NOUN
taxlaw-2802	490	19	standards	standard	NOUN
taxlaw-2802	490	20	,	,	PUNCT
taxlaw-2802	490	21	legal	legal	ADJ
taxlaw-2802	490	22	ethics	ethic	NOUN
taxlaw-2802	490	23	and	and	CCONJ
taxlaw-2802	490	24	first	first	ADJ
taxlaw-2802	490	25	amendment	amendment	NOUN
taxlaw-2802	490	26	limitations	limitation	NOUN
taxlaw-2802	490	27	on	on	ADP
taxlaw-2802	490	28	the	the	DET
taxlaw-2802	490	29	regulation	regulation	NOUN
taxlaw-2802	490	30	of	of	ADP
taxlaw-2802	490	31	professional	professional	ADJ
taxlaw-2802	490	32	speech	speech	NOUN
taxlaw-2802	490	33	by	by	ADP
taxlaw-2802	490	34	lawyers	lawyer	NOUN
taxlaw-2802	490	35	,	,	PUNCT
taxlaw-2802	490	36	29	29	NUM
taxlaw-2802	490	37	seattle	seattle	PROPN
taxlaw-2802	490	38	u.	u.	PROPN
taxlaw-2802	490	39	l.	l.	PROPN
taxlaw-2802	490	40	rev	rev	PROPN
taxlaw-2802	490	41	.	.	PROPN
taxlaw-2802	490	42	843	843	NUM
taxlaw-2802	490	43	,	,	PUNCT
taxlaw-2802	490	44	868	868	NUM
taxlaw-2802	490	45	-	-	SYM
taxlaw-2802	490	46	70	70	NUM
taxlaw-2802	490	47	(	(	PUNCT
taxlaw-2802	490	48	2006	2006	NUM
taxlaw-2802	490	49	)	)	PUNCT
taxlaw-2802	490	50	;	;	PUNCT
taxlaw-2802	490	51	david	david	PROPN
taxlaw-2802	490	52	j.	j.	PROPN
taxlaw-2802	490	53	moraine	moraine	PROPN
taxlaw-2802	490	54	,	,	PUNCT
taxlaw-2802	490	55	loyalty	loyalty	NOUN
taxlaw-2802	490	56	divided	divide	VERB
taxlaw-2802	490	57	:	:	PUNCT
taxlaw-2802	490	58	duties	duty	NOUN
taxlaw-2802	490	59	to	to	ADP
taxlaw-2802	490	60	clients	client	NOUN
taxlaw-2802	490	61	and	and	CCONJ
taxlaw-2802	490	62	duties	duty	NOUN
taxlaw-2802	490	63	to	to	ADP
taxlaw-2802	490	64	others	other	NOUN
taxlaw-2802	490	65	—	—	PUNCT
taxlaw-2802	490	66	the	the	DET
taxlaw-2802	490	67	civil	civil	ADJ
taxlaw-2802	490	68	liability	liability	NOUN
taxlaw-2802	490	69	of	of	ADP
taxlaw-2802	490	70	tax	tax	NOUN
taxlaw-2802	490	71	attorneys	attorney	NOUN
taxlaw-2802	490	72	made	make	VERB
taxlaw-2802	490	73	possible	possible	ADJ
taxlaw-2802	490	74	by	by	ADP
taxlaw-2802	490	75	the	the	DET
taxlaw-2802	490	76	acceptance	acceptance	NOUN
taxlaw-2802	490	77	of	of	ADP
taxlaw-2802	490	78	a	a	DET
taxlaw-2802	490	79	duty	duty	NOUN
taxlaw-2802	490	80	to	to	ADP
taxlaw-2802	490	81	the	the	DET
taxlaw-2802	490	82	system	system	NOUN
taxlaw-2802	490	83	,	,	PUNCT
taxlaw-2802	490	84	63	63	NUM
taxlaw-2802	490	85	tax	tax	NOUN
taxlaw-2802	490	86	law	law	NOUN
taxlaw-2802	490	87	.	.	PUNCT
taxlaw-2802	491	1	169	169	NUM
taxlaw-2802	491	2	,	,	PUNCT
taxlaw-2802	491	3	182	182	NUM
taxlaw-2802	491	4	-	-	SYM
taxlaw-2802	491	5	84	84	NUM
taxlaw-2802	491	6	(	(	PUNCT
taxlaw-2802	491	7	2009	2009	NUM
taxlaw-2802	491	8	)	)	PUNCT
taxlaw-2802	491	9	.	.	PUNCT
taxlaw-2802	492	1	though	though	SCONJ
taxlaw-2802	492	2	one	one	PRON
taxlaw-2802	492	3	may	may	AUX
taxlaw-2802	492	4	debate	debate	VERB
taxlaw-2802	492	5	the	the	DET
taxlaw-2802	492	6	theoretical	theoretical	ADJ
taxlaw-2802	492	7	superiority	superiority	NOUN
taxlaw-2802	492	8	or	or	CCONJ
taxlaw-2802	492	9	inferiority	inferiority	NOUN
taxlaw-2802	492	10	of	of	ADP
taxlaw-2802	492	11	the	the	DET
taxlaw-2802	492	12	standards	standard	NOUN
taxlaw-2802	492	13	set	set	VERB
taxlaw-2802	492	14	forth	forth	ADP
taxlaw-2802	492	15	in	in	ADP
taxlaw-2802	492	16	formal	formal	ADJ
taxlaw-2802	492	17	opinion	opinion	NOUN
taxlaw-2802	492	18	346	346	NUM
taxlaw-2802	492	19	relative	relative	NOUN
taxlaw-2802	492	20	to	to	ADP
taxlaw-2802	492	21	the	the	DET
taxlaw-2802	492	22	covered	covered	ADJ
taxlaw-2802	492	23	opinion	opinion	NOUN
taxlaw-2802	492	24	regulations	regulation	NOUN
taxlaw-2802	492	25	,	,	PUNCT
taxlaw-2802	492	26	one	one	NUM
taxlaw-2802	492	27	conclusion	conclusion	NOUN
taxlaw-2802	492	28	is	be	AUX
taxlaw-2802	492	29	inescapable	inescapable	ADJ
taxlaw-2802	492	30	:	:	PUNCT
taxlaw-2802	492	31	the	the	DET
taxlaw-2802	492	32	aspirational	aspirational	ADJ
taxlaw-2802	492	33	standards	standard	NOUN
taxlaw-2802	492	34	in	in	ADP
taxlaw-2802	492	35	that	that	DET
taxlaw-2802	492	36	opinion	opinion	NOUN
taxlaw-2802	492	37	had	have	AUX
taxlaw-2802	492	38	been	be	AUX
taxlaw-2802	492	39	wholly	wholly	ADV
taxlaw-2802	492	40	ineffective	ineffective	ADJ
taxlaw-2802	492	41	at	at	ADP
taxlaw-2802	492	42	deterring	deter	VERB
taxlaw-2802	492	43	the	the	DET
taxlaw-2802	492	44	conduct	conduct	NOUN
taxlaw-2802	492	45	described	describe	VERB
taxlaw-2802	492	46	below	below	ADV
taxlaw-2802	492	47	.	.	PUNCT
taxlaw-2802	493	1	98	98	NUM
taxlaw-2802	493	2	.	.	PUNCT
taxlaw-2802	494	1	see	see	VERB
taxlaw-2802	494	2	rostain	rostain	NOUN
taxlaw-2802	494	3	,	,	PUNCT
taxlaw-2802	494	4	supra	supra	PROPN
taxlaw-2802	494	5	note	note	NOUN
taxlaw-2802	494	6	73	73	NUM
taxlaw-2802	494	7	,	,	PUNCT
taxlaw-2802	494	8	at	at	ADP
taxlaw-2802	494	9	94	94	NUM
taxlaw-2802	494	10	;	;	PUNCT
taxlaw-2802	494	11	schumacher	schumacher	PROPN
taxlaw-2802	494	12	,	,	PUNCT
taxlaw-2802	494	13	supra	supra	PROPN
taxlaw-2802	494	14	note	note	PROPN
taxlaw-2802	494	15	72	72	NUM
taxlaw-2802	494	16	,	,	PUNCT
taxlaw-2802	494	17	at	at	ADP
taxlaw-2802	494	18	56	56	NUM
taxlaw-2802	494	19	.	.	PUNCT
taxlaw-2802	495	1	the	the	DET
taxlaw-2802	495	2	business	business	NOUN
taxlaw-2802	495	3	purpose	purpose	NOUN
taxlaw-2802	495	4	doctrine	doctrine	NOUN
taxlaw-2802	495	5	and	and	CCONJ
taxlaw-2802	495	6	the	the	DET
taxlaw-2802	495	7	economic	economic	ADJ
taxlaw-2802	495	8	substance	substance	NOUN
taxlaw-2802	495	9	doctrine	doctrine	NOUN
taxlaw-2802	495	10	are	be	AUX
taxlaw-2802	495	11	among	among	ADP
taxlaw-2802	495	12	“	"	PUNCT
taxlaw-2802	495	13	a	a	DET
taxlaw-2802	495	14	cluster	cluster	NOUN
taxlaw-2802	495	15	of	of	ADP
taxlaw-2802	495	16	overlapping	overlap	VERB
taxlaw-2802	495	17	doctrines	doctrine	NOUN
taxlaw-2802	495	18	,	,	PUNCT
taxlaw-2802	495	19	dating	date	VERB
taxlaw-2802	495	20	back	back	ADV
taxlaw-2802	495	21	to	to	ADP
taxlaw-2802	495	22	the	the	DET
taxlaw-2802	495	23	1930s	1930	NOUN
taxlaw-2802	495	24	,	,	PUNCT
taxlaw-2802	495	25	that	that	SCONJ
taxlaw-2802	495	26	courts	court	NOUN
taxlaw-2802	495	27	.	.	PUNCT
taxlaw-2802	495	28	.	.	PUNCT
taxlaw-2802	496	1	.	.	PUNCT
taxlaw-2802	497	1	developed	develop	VERB
taxlaw-2802	497	2	to	to	PART
taxlaw-2802	497	3	disallow	disallow	VERB
taxlaw-2802	497	4	the	the	DET
taxlaw-2802	497	5	tax	tax	NOUN
taxlaw-2802	497	6	benefits	benefit	NOUN
taxlaw-2802	497	7	of	of	ADP
taxlaw-2802	497	8	abusive	abusive	ADJ
taxlaw-2802	497	9	transactions	transaction	NOUN
taxlaw-2802	497	10	.	.	PUNCT
taxlaw-2802	497	11	”	"	PUNCT
taxlaw-2802	498	1	rostain	rostain	PROPN
taxlaw-2802	498	2	,	,	PUNCT
taxlaw-2802	498	3	supra	supra	PROPN
taxlaw-2802	498	4	note	note	NOUN
taxlaw-2802	498	5	73	73	NUM
taxlaw-2802	498	6	,	,	PUNCT
taxlaw-2802	498	7	at	at	ADP
taxlaw-2802	498	8	84	84	NUM
taxlaw-2802	498	9	-	-	SYM
taxlaw-2802	498	10	85	85	NUM
taxlaw-2802	498	11	.	.	PUNCT
taxlaw-2802	499	1	(	(	PUNCT
taxlaw-2802	499	2	the	the	DET
taxlaw-2802	499	3	substance	substance	NOUN
taxlaw-2802	499	4	-	-	PUNCT
taxlaw-2802	499	5	over	over	ADP
taxlaw-2802	499	6	-	-	PUNCT
taxlaw-2802	499	7	form	form	NOUN
taxlaw-2802	499	8	and	and	CCONJ
taxlaw-2802	499	9	steptransaction	steptransaction	NOUN
taxlaw-2802	499	10	doctrines	doctrine	NOUN
taxlaw-2802	499	11	are	be	AUX
taxlaw-2802	499	12	also	also	ADV
taxlaw-2802	499	13	in	in	ADP
taxlaw-2802	499	14	this	this	DET
taxlaw-2802	499	15	group	group	NOUN
taxlaw-2802	499	16	)	)	PUNCT
taxlaw-2802	499	17	.	.	PUNCT
taxlaw-2802	500	1	“	"	PUNCT
taxlaw-2802	500	2	the	the	DET
taxlaw-2802	500	3	economic	economic	ADJ
taxlaw-2802	500	4	substance	substance	NOUN
taxlaw-2802	500	5	doctrine	doctrine	NOUN
taxlaw-2802	500	6	was	be	AUX
taxlaw-2802	500	7	,	,	PUNCT
taxlaw-2802	500	8	if	if	SCONJ
taxlaw-2802	500	9	not	not	PART
taxlaw-2802	500	10	formulated	formulate	VERB
taxlaw-2802	500	11	,	,	PUNCT
taxlaw-2802	500	12	then	then	ADV
taxlaw-2802	500	13	at	at	ADP
taxlaw-2802	500	14	least	least	ADJ
taxlaw-2802	500	15	popularized	popularize	VERB
taxlaw-2802	500	16	by	by	ADP
taxlaw-2802	500	17	learned	learn	VERB
taxlaw-2802	500	18	hand	hand	NOUN
taxlaw-2802	500	19	in	in	ADP
taxlaw-2802	500	20	the	the	DET
taxlaw-2802	500	21	second	second	ADJ
taxlaw-2802	500	22	circuit	circuit	NOUN
taxlaw-2802	500	23	’s	’s	PART
taxlaw-2802	500	24	1934	1934	NUM
taxlaw-2802	500	25	decision	decision	NOUN
taxlaw-2802	500	26	of	of	ADP
taxlaw-2802	500	27	gregory	gregory	PROPN
taxlaw-2802	500	28	v.	v.	ADP
taxlaw-2802	500	29	helvering	helvere	VERB
taxlaw-2802	500	30	.	.	PUNCT
taxlaw-2802	500	31	”	"	PUNCT
taxlaw-2802	501	1	david	david	PROPN
taxlaw-2802	501	2	p.	p.	PROPN
taxlaw-2802	501	3	hariton	hariton	PROPN
taxlaw-2802	501	4	,	,	PUNCT
taxlaw-2802	501	5	sorting	sort	VERB
taxlaw-2802	501	6	out	out	ADP
taxlaw-2802	501	7	the	the	DET
taxlaw-2802	501	8	tangle	tangle	NOUN
taxlaw-2802	501	9	of	of	ADP
taxlaw-2802	501	10	economic	economic	ADJ
taxlaw-2802	501	11	substance	substance	NOUN
taxlaw-2802	501	12	,	,	PUNCT
taxlaw-2802	501	13	52	52	NUM
taxlaw-2802	501	14	tax	tax	NOUN
taxlaw-2802	501	15	law	law	NOUN
taxlaw-2802	501	16	.	.	PUNCT
taxlaw-2802	502	1	235	235	NUM
taxlaw-2802	502	2	,	,	PUNCT
taxlaw-2802	502	3	241	241	NUM
taxlaw-2802	502	4	(	(	PUNCT
taxlaw-2802	502	5	1999	1999	NUM
taxlaw-2802	502	6	)	)	PUNCT
taxlaw-2802	502	7	(	(	PUNCT
taxlaw-2802	502	8	citing	cite	VERB
taxlaw-2802	502	9	gregory	gregory	PROPN
taxlaw-2802	502	10	v.	v.	ADP
taxlaw-2802	502	11	helvering	helvering	PROPN
taxlaw-2802	502	12	,	,	PUNCT
taxlaw-2802	502	13	69	69	NUM
taxlaw-2802	502	14	f.2d	f.2d	NOUN
taxlaw-2802	502	15	809	809	NUM
taxlaw-2802	502	16	(	(	PUNCT
taxlaw-2802	502	17	2d	2d	NUM
taxlaw-2802	502	18	cir	cir	NOUN
taxlaw-2802	502	19	.	.	PUNCT
taxlaw-2802	502	20	1934	1934	NUM
taxlaw-2802	502	21	)	)	PUNCT
taxlaw-2802	502	22	,	,	PUNCT
taxlaw-2802	502	23	aff’d	aff’d	VERB
taxlaw-2802	502	24	,	,	PUNCT
taxlaw-2802	502	25	293	293	NUM
taxlaw-2802	502	26	u.s	u.s	PROPN
taxlaw-2802	502	27	.	.	PROPN
taxlaw-2802	502	28	465	465	NUM
taxlaw-2802	502	29	(	(	PUNCT
taxlaw-2802	502	30	1935	1935	NUM
taxlaw-2802	502	31	)	)	PUNCT
taxlaw-2802	502	32	)	)	PUNCT
taxlaw-2802	502	33	.	.	PUNCT
taxlaw-2802	503	1	that	that	DET
taxlaw-2802	503	2	doctrine	doctrine	NOUN
taxlaw-2802	503	3	has	have	AUX
taxlaw-2802	503	4	since	since	SCONJ
taxlaw-2802	503	5	“	"	PUNCT
taxlaw-2802	503	6	played	play	VERB
taxlaw-2802	503	7	a	a	DET
taxlaw-2802	503	8	particularly	particularly	ADV
taxlaw-2802	503	9	important	important	ADJ
taxlaw-2802	503	10	role	role	NOUN
taxlaw-2802	503	11	in	in	ADP
taxlaw-2802	503	12	the	the	DET
taxlaw-2802	503	13	government	government	NOUN
taxlaw-2802	503	14	’s	’s	PART
taxlaw-2802	503	15	fight	fight	NOUN
taxlaw-2802	503	16	against	against	ADP
taxlaw-2802	503	17	corporate	corporate	ADJ
taxlaw-2802	503	18	tax	tax	NOUN
taxlaw-2802	503	19	shelters	shelter	NOUN
taxlaw-2802	503	20	.	.	PUNCT
taxlaw-2802	503	21	”	"	PUNCT
taxlaw-2802	504	1	joseph	joseph	PROPN
taxlaw-2802	504	2	bankman	bankman	PROPN
taxlaw-2802	504	3	,	,	PUNCT
taxlaw-2802	504	4	the	the	DET
taxlaw-2802	504	5	economic	economic	ADJ
taxlaw-2802	504	6	substance	substance	NOUN
taxlaw-2802	504	7	doctrine	doctrine	NOUN
taxlaw-2802	504	8	,	,	PUNCT
taxlaw-2802	504	9	74	74	NUM
taxlaw-2802	504	10	s.	s.	PROPN
taxlaw-2802	504	11	cal	cal	PROPN
taxlaw-2802	504	12	.	.	PUNCT
taxlaw-2802	505	1	l.	l.	PROPN
taxlaw-2802	505	2	rev	rev	PROPN
taxlaw-2802	505	3	.	.	PROPN
taxlaw-2802	505	4	5	5	NUM
taxlaw-2802	505	5	,	,	PUNCT
taxlaw-2802	505	6	6	6	NUM
taxlaw-2802	505	7	(	(	PUNCT
taxlaw-2802	505	8	2000	2000	NUM
taxlaw-2802	505	9	)	)	PUNCT
taxlaw-2802	505	10	.	.	PUNCT
taxlaw-2802	506	1	the	the	DET
taxlaw-2802	506	2	doctrine	doctrine	NOUN
taxlaw-2802	506	3	’s	’s	PART
taxlaw-2802	506	4	basic	basic	ADJ
taxlaw-2802	506	5	premise	premise	NOUN
taxlaw-2802	506	6	“	"	PUNCT
taxlaw-2802	506	7	is	be	AUX
taxlaw-2802	506	8	that	that	SCONJ
taxlaw-2802	506	9	a	a	DET
taxlaw-2802	506	10	court	court	NOUN
taxlaw-2802	506	11	may	may	AUX
taxlaw-2802	506	12	deny	deny	VERB
taxlaw-2802	506	13	the	the	DET
taxlaw-2802	506	14	tax	tax	NOUN
taxlaw-2802	506	15	benefits	benefit	NOUN
taxlaw-2802	506	16	achieved	achieve	VERB
taxlaw-2802	506	17	by	by	ADP
taxlaw-2802	506	18	a	a	DET
taxlaw-2802	506	19	business	business	NOUN
taxlaw-2802	506	20	transaction	transaction	NOUN
taxlaw-2802	506	21	where	where	SCONJ
taxlaw-2802	506	22	the	the	DET
taxlaw-2802	506	23	transaction	transaction	NOUN
taxlaw-2802	506	24	itself	itself	PRON
taxlaw-2802	506	25	lacks	lack	VERB
taxlaw-2802	506	26	any	any	DET
taxlaw-2802	506	27	economic	economic	ADJ
taxlaw-2802	506	28	benefit	benefit	NOUN
taxlaw-2802	506	29	without	without	ADP
taxlaw-2802	506	30	regard	regard	NOUN
taxlaw-2802	506	31	to	to	ADP
taxlaw-2802	506	32	the	the	DET
taxlaw-2802	506	33	tax	tax	NOUN
taxlaw-2802	506	34	benefits	benefit	NOUN
taxlaw-2802	506	35	.	.	PUNCT
taxlaw-2802	506	36	”	"	PUNCT
taxlaw-2802	507	1	jeffrey	jeffrey	PROPN
taxlaw-2802	507	2	c.	c.	PROPN
taxlaw-2802	507	3	glickman	glickman	PROPN
taxlaw-2802	507	4	&	&	CCONJ
taxlaw-2802	507	5	clark	clark	PROPN
taxlaw-2802	507	6	r.	r.	PROPN
taxlaw-2802	507	7	calhoun	calhoun	PROPN
taxlaw-2802	507	8	,	,	PUNCT
taxlaw-2802	507	9	the	the	DET
taxlaw-2802	507	10	“	"	PUNCT
taxlaw-2802	507	11	states	state	NOUN
taxlaw-2802	507	12	”	"	PUNCT
taxlaw-2802	507	13	of	of	ADP
taxlaw-2802	507	14	the	the	DET
taxlaw-2802	507	15	federal	federal	ADJ
taxlaw-2802	507	16	common	common	ADJ
taxlaw-2802	507	17	law	law	NOUN
taxlaw-2802	507	18	tax	tax	NOUN
taxlaw-2802	507	19	doctrines	doctrine	NOUN
taxlaw-2802	507	20	,	,	PUNCT
taxlaw-2802	507	21	61	61	NUM
taxlaw-2802	507	22	tax	tax	NOUN
taxlaw-2802	507	23	law	law	NOUN
taxlaw-2802	507	24	.	.	PUNCT
taxlaw-2802	508	1	1181	1181	NUM
taxlaw-2802	508	2	,	,	PUNCT
taxlaw-2802	508	3	1183	1183	NUM
taxlaw-2802	508	4	(	(	PUNCT
taxlaw-2802	508	5	2008	2008	NUM
taxlaw-2802	508	6	)	)	PUNCT
taxlaw-2802	508	7	.	.	PUNCT
taxlaw-2802	509	1	in	in	ADP
taxlaw-2802	509	2	one	one	NUM
taxlaw-2802	509	3	often	often	ADV
taxlaw-2802	509	4	cited	cite	VERB
taxlaw-2802	509	5	case	case	NOUN
taxlaw-2802	509	6	,	,	PUNCT
taxlaw-2802	509	7	the	the	DET
taxlaw-2802	509	8	tax	tax	NOUN
taxlaw-2802	509	9	court	court	NOUN
taxlaw-2802	509	10	explained	explain	VERB
taxlaw-2802	509	11	the	the	DET
taxlaw-2802	509	12	economic	economic	ADJ
taxlaw-2802	509	13	substance	substance	NOUN
taxlaw-2802	509	14	doctrine	doctrine	NOUN
taxlaw-2802	509	15	as	as	SCONJ
taxlaw-2802	509	16	follows	follow	VERB
taxlaw-2802	509	17	:	:	PUNCT
taxlaw-2802	509	18	the	the	DET
taxlaw-2802	509	19	tax	tax	NOUN
taxlaw-2802	509	20	law	law	NOUN
taxlaw-2802	509	21	.	.	PUNCT
taxlaw-2802	509	22	.	.	PUNCT
taxlaw-2802	510	1	.	.	PUNCT
taxlaw-2802	511	1	requires	require	VERB
taxlaw-2802	511	2	that	that	SCONJ
taxlaw-2802	511	3	the	the	DET
taxlaw-2802	511	4	intended	intend	VERB
taxlaw-2802	511	5	transactions	transaction	NOUN
taxlaw-2802	511	6	have	have	VERB
taxlaw-2802	511	7	economic	economic	ADJ
taxlaw-2802	511	8	substance	substance	NOUN
taxlaw-2802	511	9	separate	separate	ADJ
taxlaw-2802	511	10	and	and	CCONJ
taxlaw-2802	511	11	distinct	distinct	ADJ
taxlaw-2802	511	12	from	from	ADP
taxlaw-2802	511	13	economic	economic	ADJ
taxlaw-2802	511	14	benefit	benefit	NOUN
taxlaw-2802	511	15	achieved	achieve	VERB
taxlaw-2802	511	16	solely	solely	ADV
taxlaw-2802	511	17	by	by	ADP
taxlaw-2802	511	18	tax	tax	NOUN
taxlaw-2802	511	19	reduction	reduction	NOUN
taxlaw-2802	511	20	.	.	PUNCT
taxlaw-2802	512	1	the	the	DET
taxlaw-2802	512	2	doctrine	doctrine	NOUN
taxlaw-2802	512	3	of	of	ADP
taxlaw-2802	512	4	economic	economic	ADJ
taxlaw-2802	512	5	substance	substance	NOUN
taxlaw-2802	512	6	becomes	become	VERB
taxlaw-2802	512	7	applicable	applicable	ADJ
taxlaw-2802	512	8	,	,	PUNCT
taxlaw-2802	512	9	and	and	CCONJ
taxlaw-2802	512	10	a	a	DET
taxlaw-2802	512	11	judicial	judicial	ADJ
taxlaw-2802	512	12	remedy	remedy	NOUN
taxlaw-2802	512	13	is	be	AUX
taxlaw-2802	512	14	warranted	warrant	VERB
taxlaw-2802	512	15	,	,	PUNCT
taxlaw-2802	512	16	where	where	SCONJ
taxlaw-2802	512	17	a	a	DET
taxlaw-2802	512	18	taxpayer	taxpayer	NOUN
taxlaw-2802	512	19	seeks	seek	VERB
taxlaw-2802	512	20	to	to	PART
taxlaw-2802	512	21	claim	claim	VERB
taxlaw-2802	512	22	tax	tax	NOUN
taxlaw-2802	512	23	benefits	benefit	NOUN
taxlaw-2802	512	24	,	,	PUNCT
taxlaw-2802	512	25	unintended	unintended	ADJ
taxlaw-2802	512	26	by	by	ADP
taxlaw-2802	512	27	congress	congress	PROPN
taxlaw-2802	512	28	,	,	PUNCT
taxlaw-2802	512	29	by	by	ADP
taxlaw-2802	512	30	means	mean	NOUN
taxlaw-2802	512	31	of	of	ADP
taxlaw-2802	512	32	transactions	transaction	NOUN
taxlaw-2802	512	33	that	that	PRON
taxlaw-2802	512	34	serve	serve	VERB
taxlaw-2802	512	35	no	no	DET
taxlaw-2802	512	36	economic	economic	ADJ
taxlaw-2802	512	37	purposes	purpose	NOUN
taxlaw-2802	512	38	other	other	ADJ
taxlaw-2802	512	39	than	than	ADP
taxlaw-2802	512	40	tax	tax	NOUN
taxlaw-2802	512	41	savings	saving	NOUN
taxlaw-2802	512	42	.	.	PUNCT
taxlaw-2802	513	1	acm	acm	PROPN
taxlaw-2802	513	2	p’ship	p’ship	NOUN
taxlaw-2802	513	3	v.	v.	ADP
taxlaw-2802	513	4	comm’r	comm’r	NOUN
taxlaw-2802	513	5	,	,	PUNCT
taxlaw-2802	513	6	73	73	NUM
taxlaw-2802	513	7	t.c.m	t.c.m	NOUN
taxlaw-2802	513	8	.	.	PUNCT
taxlaw-2802	514	1	(	(	PUNCT
taxlaw-2802	514	2	cch	cch	NOUN
taxlaw-2802	514	3	)	)	PUNCT
taxlaw-2802	514	4	2189	2189	NUM
taxlaw-2802	514	5	,	,	PUNCT
taxlaw-2802	514	6	2215	2215	NUM
taxlaw-2802	514	7	(	(	PUNCT
taxlaw-2802	514	8	1989	1989	NUM
taxlaw-2802	514	9	)	)	PUNCT
taxlaw-2802	514	10	,	,	PUNCT
taxlaw-2802	514	11	aff’d	aff’d	VERB
taxlaw-2802	514	12	in	in	ADP
taxlaw-2802	514	13	part	part	NOUN
taxlaw-2802	514	14	and	and	CCONJ
taxlaw-2802	514	15	rev’d	rev’d	NOUN
taxlaw-2802	514	16	in	in	ADP
taxlaw-2802	514	17	part	part	NOUN
taxlaw-2802	514	18	,	,	PUNCT
taxlaw-2802	514	19	157	157	NUM
taxlaw-2802	514	20	f.3d	f.3d	NUM
taxlaw-2802	514	21	231	231	NUM
taxlaw-2802	514	22	(	(	PUNCT
taxlaw-2802	514	23	3d	3d	NUM
taxlaw-2802	514	24	cir	cir	NOUN
taxlaw-2802	514	25	.	.	PROPN
taxlaw-2802	514	26	1998	1998	NUM
taxlaw-2802	514	27	)	)	PUNCT
taxlaw-2802	514	28	,	,	PUNCT
taxlaw-2802	514	29	cert	cert	PROPN
taxlaw-2802	514	30	.	.	PUNCT
taxlaw-2802	515	1	denied	deny	VERB
taxlaw-2802	515	2	,	,	PUNCT
taxlaw-2802	515	3	526	526	NUM
taxlaw-2802	515	4	u.s	u.s	PROPN
taxlaw-2802	515	5	.	.	PROPN
taxlaw-2802	515	6	1017	1017	NUM
taxlaw-2802	515	7	(	(	PUNCT
taxlaw-2802	515	8	1999	1999	NUM
taxlaw-2802	515	9	)	)	PUNCT
taxlaw-2802	515	10	(	(	PUNCT
taxlaw-2802	515	11	quoted	quote	VERB
taxlaw-2802	515	12	in	in	ADP
taxlaw-2802	515	13	glickman	glickman	PROPN
taxlaw-2802	515	14	&	&	CCONJ
taxlaw-2802	515	15	calhoun	calhoun	PROPN
taxlaw-2802	515	16	,	,	PUNCT
taxlaw-2802	515	17	supra	supra	PROPN
taxlaw-2802	515	18	note	note	NOUN
taxlaw-2802	515	19	98	98	NUM
taxlaw-2802	515	20	at	at	ADP
taxlaw-2802	515	21	1183	1183	NUM
taxlaw-2802	515	22	)	)	PUNCT
taxlaw-2802	515	23	.	.	PUNCT
taxlaw-2802	516	1	thus	thus	ADV
taxlaw-2802	516	2	,	,	PUNCT
taxlaw-2802	516	3	the	the	DET
taxlaw-2802	516	4	doctrine	doctrine	NOUN
taxlaw-2802	516	5	dictates	dictate	VERB
taxlaw-2802	516	6	that	that	SCONJ
taxlaw-2802	516	7	a	a	DET
taxlaw-2802	516	8	transaction	transaction	NOUN
taxlaw-2802	516	9	will	will	AUX
taxlaw-2802	516	10	not	not	PART
taxlaw-2802	516	11	be	be	AUX
taxlaw-2802	516	12	recognized	recognize	VERB
taxlaw-2802	516	13	for	for	ADP
taxlaw-2802	516	14	tax	tax	NOUN
taxlaw-2802	516	15	purposes	purpose	NOUN
taxlaw-2802	516	16	if	if	SCONJ
taxlaw-2802	516	17	it	it	PRON
taxlaw-2802	516	18	does	do	AUX
taxlaw-2802	516	19	not	not	PART
taxlaw-2802	516	20	provide	provide	VERB
taxlaw-2802	516	21	a	a	DET
taxlaw-2802	516	22	potential	potential	NOUN
taxlaw-2802	516	23	for	for	ADP
taxlaw-2802	516	24	economic	economic	ADJ
taxlaw-2802	516	25	gain	gain	NOUN
taxlaw-2802	516	26	to	to	ADP
taxlaw-2802	516	27	the	the	DET
taxlaw-2802	516	28	taxpayer	taxpayer	NOUN
taxlaw-2802	516	29	—	—	PUNCT
taxlaw-2802	516	30	apart	apart	ADV
taxlaw-2802	516	31	from	from	ADP
taxlaw-2802	516	32	any	any	DET
taxlaw-2802	516	33	tax	tax	NOUN
taxlaw-2802	516	34	considerations	consideration	NOUN
taxlaw-2802	516	35	or	or	CCONJ
taxlaw-2802	516	36	consequences	consequence	NOUN
taxlaw-2802	516	37	.	.	PUNCT
taxlaw-2802	517	1	see	see	VERB
taxlaw-2802	517	2	rostain	rostain	NOUN
taxlaw-2802	517	3	,	,	PUNCT
taxlaw-2802	517	4	supra	supra	PROPN
taxlaw-2802	517	5	note	note	PROPN
taxlaw-2802	517	6	73	73	NUM
taxlaw-2802	517	7	,	,	PUNCT
taxlaw-2802	517	8	columbia	columbia	PROPN
taxlaw-2802	517	9	jour	jour	PROPN
taxlaw-2802	517	10	�	�	PROPN
taxlaw-2802	517	11	al	al	PROPN
taxlaw-2802	517	12	of	of	ADP
taxlaw-2802	517	13	tax	tax	NOUN
taxlaw-2802	517	14	law	law	NOUN
taxlaw-2802	518	1	[	[	X
taxlaw-2802	518	2	vol	vol	NOUN
taxlaw-2802	518	3	2:150	2:150	NUM
taxlaw-2802	518	4	168	168	NUM
taxlaw-2802	518	5	codified	codify	VERB
taxlaw-2802	518	6	on	on	ADP
taxlaw-2802	518	7	march	march	PROPN
taxlaw-2802	518	8	30	30	NUM
taxlaw-2802	518	9	,	,	PUNCT
taxlaw-2802	518	10	2010	2010	NUM
taxlaw-2802	518	11	,	,	PUNCT
taxlaw-2802	518	12	at	at	ADP
taxlaw-2802	518	13	§	§	PROPN
taxlaw-2802	518	14	7701(o	7701(o	NUM
taxlaw-2802	518	15	)	)	PUNCT
taxlaw-2802	518	16	of	of	ADP
taxlaw-2802	518	17	the	the	DET
taxlaw-2802	518	18	code.99	code.99	NOUN
taxlaw-2802	518	19	prior	prior	ADV
taxlaw-2802	518	20	to	to	ADP
taxlaw-2802	518	21	that	that	DET
taxlaw-2802	518	22	time	time	NOUN
taxlaw-2802	518	23	,	,	PUNCT
taxlaw-2802	518	24	it	it	PRON
taxlaw-2802	518	25	was	be	AUX
taxlaw-2802	518	26	strictly	strictly	ADV
taxlaw-2802	518	27	a	a	DET
taxlaw-2802	518	28	common	common	ADJ
taxlaw-2802	518	29	-	-	PUNCT
taxlaw-2802	518	30	law	law	NOUN
taxlaw-2802	518	31	doctrine	doctrine	NOUN
taxlaw-2802	518	32	.	.	PUNCT
taxlaw-2802	518	33	)	)	PUNCT
taxlaw-2802	519	1	indeed	indeed	ADV
taxlaw-2802	519	2	,	,	PUNCT
taxlaw-2802	519	3	the	the	DET
taxlaw-2802	519	4	attorneys	attorney	NOUN
taxlaw-2802	519	5	’	’	PART
taxlaw-2802	519	6	opinions	opinion	NOUN
taxlaw-2802	519	7	often	often	ADV
taxlaw-2802	519	8	contained	contain	VERB
taxlaw-2802	519	9	express	express	ADJ
taxlaw-2802	519	10	qualifications	qualification	NOUN
taxlaw-2802	519	11	such	such	ADJ
taxlaw-2802	519	12	as	as	ADP
taxlaw-2802	519	13	,	,	PUNCT
taxlaw-2802	519	14	“	"	PUNCT
taxlaw-2802	519	15	‘	'	PUNCT
taxlaw-2802	519	16	in	in	ADP
taxlaw-2802	519	17	giving	give	VERB
taxlaw-2802	519	18	this	this	DET
taxlaw-2802	519	19	opinion	opinion	NOUN
taxlaw-2802	519	20	,	,	PUNCT
taxlaw-2802	519	21	we	we	PRON
taxlaw-2802	519	22	do	do	AUX
taxlaw-2802	519	23	not	not	PART
taxlaw-2802	519	24	consider	consider	VERB
taxlaw-2802	519	25	the	the	DET
taxlaw-2802	519	26	application	application	NOUN
taxlaw-2802	519	27	of	of	ADP
taxlaw-2802	519	28	the	the	DET
taxlaw-2802	519	29	doctrines	doctrine	NOUN
taxlaw-2802	519	30	of	of	ADP
taxlaw-2802	519	31	economic	economic	ADJ
taxlaw-2802	519	32	substance	substance	NOUN
taxlaw-2802	519	33	and	and	CCONJ
taxlaw-2802	519	34	business	business	NOUN
taxlaw-2802	519	35	purpose	purpose	NOUN
taxlaw-2802	519	36	.	.	PUNCT
taxlaw-2802	520	1	’”100	’”100	PROPN
taxlaw-2802	520	2	at	at	ADP
taxlaw-2802	520	3	85	85	NUM
taxlaw-2802	520	4	.	.	PUNCT
taxlaw-2802	521	1	the	the	DET
taxlaw-2802	521	2	economic	economic	ADJ
taxlaw-2802	521	3	substance	substance	NOUN
taxlaw-2802	521	4	doctrine	doctrine	NOUN
taxlaw-2802	521	5	consists	consist	VERB
taxlaw-2802	521	6	of	of	ADP
taxlaw-2802	521	7	two	two	NUM
taxlaw-2802	521	8	“	"	PUNCT
taxlaw-2802	521	9	separate	separate	ADJ
taxlaw-2802	521	10	,	,	PUNCT
taxlaw-2802	521	11	but	but	CCONJ
taxlaw-2802	521	12	interrelated	interrelated	ADJ
taxlaw-2802	521	13	,	,	PUNCT
taxlaw-2802	521	14	inquiries	inquiry	NOUN
taxlaw-2802	521	15	.	.	PUNCT
taxlaw-2802	521	16	”	"	PUNCT
taxlaw-2802	522	1	bankman	bankman	PROPN
taxlaw-2802	522	2	,	,	PUNCT
taxlaw-2802	522	3	supra	supra	PROPN
taxlaw-2802	522	4	note	note	NOUN
taxlaw-2802	522	5	98	98	NUM
taxlaw-2802	522	6	at	at	ADP
taxlaw-2802	522	7	9	9	NUM
taxlaw-2802	522	8	(	(	PUNCT
taxlaw-2802	522	9	citing	cite	VERB
taxlaw-2802	522	10	acm	acm	PROPN
taxlaw-2802	522	11	p’ship	p’ship	NOUN
taxlaw-2802	522	12	,	,	PUNCT
taxlaw-2802	522	13	157	157	NUM
taxlaw-2802	522	14	f.3d	f.3d	NUM
taxlaw-2802	522	15	at	at	ADP
taxlaw-2802	522	16	247	247	NUM
taxlaw-2802	522	17	-	-	SYM
taxlaw-2802	522	18	48	48	NUM
taxlaw-2802	522	19	)	)	PUNCT
taxlaw-2802	522	20	.	.	PUNCT
taxlaw-2802	523	1	the	the	DET
taxlaw-2802	523	2	first	first	ADJ
taxlaw-2802	523	3	inquiry	inquiry	NOUN
taxlaw-2802	523	4	is	be	AUX
taxlaw-2802	523	5	an	an	DET
taxlaw-2802	523	6	objective	objective	ADJ
taxlaw-2802	523	7	test	test	NOUN
taxlaw-2802	523	8	that	that	PRON
taxlaw-2802	523	9	focuses	focus	VERB
taxlaw-2802	523	10	on	on	ADP
taxlaw-2802	523	11	“	"	PUNCT
taxlaw-2802	523	12	‘	'	PUNCT
taxlaw-2802	523	13	‘	'	PUNCT
taxlaw-2802	523	14	whether	whether	SCONJ
taxlaw-2802	523	15	the	the	DET
taxlaw-2802	523	16	transaction	transaction	NOUN
taxlaw-2802	523	17	has	have	AUX
taxlaw-2802	523	18	any	any	DET
taxlaw-2802	523	19	practical	practical	ADJ
taxlaw-2802	523	20	economic	economic	ADJ
taxlaw-2802	523	21	effects	effect	NOUN
taxlaw-2802	523	22	other	other	ADJ
taxlaw-2802	523	23	than	than	ADP
taxlaw-2802	523	24	the	the	DET
taxlaw-2802	523	25	creation	creation	NOUN
taxlaw-2802	523	26	of	of	ADP
taxlaw-2802	523	27	income	income	NOUN
taxlaw-2802	523	28	tax	tax	NOUN
taxlaw-2802	523	29	losses	loss	NOUN
taxlaw-2802	523	30	.	.	PUNCT
taxlaw-2802	524	1	’’	’'	PUNCT
taxlaw-2802	524	2	”	"	PUNCT
taxlaw-2802	524	3	i	i	PROPN
taxlaw-2802	524	4	d.	d.	PROPN
taxlaw-2802	524	5	(	(	PUNCT
taxlaw-2802	524	6	quoting	quote	VERB
taxlaw-2802	524	7	acm	acm	PROPN
taxlaw-2802	524	8	p’ship	p’ship	NOUN
taxlaw-2802	524	9	,	,	PUNCT
taxlaw-2802	524	10	157	157	NUM
taxlaw-2802	524	11	f.3d	f.3d	NUM
taxlaw-2802	524	12	at	at	ADP
taxlaw-2802	524	13	248	248	NUM
taxlaw-2802	524	14	(	(	PUNCT
taxlaw-2802	524	15	quoting	quote	VERB
taxlaw-2802	524	16	jacobson	jacobson	PROPN
taxlaw-2802	524	17	v.	v.	ADP
taxlaw-2802	524	18	comm’r	comm’r	PROPN
taxlaw-2802	524	19	,	,	PUNCT
taxlaw-2802	524	20	915	915	NUM
taxlaw-2802	524	21	f.2d	f.2d	ADP
taxlaw-2802	524	22	832	832	NUM
taxlaw-2802	524	23	,	,	PUNCT
taxlaw-2802	524	24	837	837	NUM
taxlaw-2802	524	25	(	(	PUNCT
taxlaw-2802	524	26	2d	2d	NUM
taxlaw-2802	524	27	cir	cir	NOUN
taxlaw-2802	524	28	.	.	PUNCT
taxlaw-2802	524	29	1990	1990	NUM
taxlaw-2802	524	30	)	)	PUNCT
taxlaw-2802	524	31	)	)	PUNCT
taxlaw-2802	524	32	)	)	PUNCT
taxlaw-2802	524	33	.	.	PUNCT
taxlaw-2802	525	1	the	the	DET
taxlaw-2802	525	2	second	second	ADJ
taxlaw-2802	525	3	inquiry	inquiry	NOUN
taxlaw-2802	525	4	“	"	PUNCT
taxlaw-2802	525	5	explicitly	explicitly	ADV
taxlaw-2802	525	6	incorporates	incorporate	VERB
taxlaw-2802	525	7	the	the	DET
taxlaw-2802	525	8	business	business	NOUN
taxlaw-2802	525	9	purpose	purpose	NOUN
taxlaw-2802	525	10	doctrine	doctrine	NOUN
taxlaw-2802	525	11	.	.	PUNCT
taxlaw-2802	525	12	”	"	PUNCT
taxlaw-2802	526	1	bankman	bankman	PROPN
taxlaw-2802	526	2	,	,	PUNCT
taxlaw-2802	526	3	supra	supra	PROPN
taxlaw-2802	526	4	note	note	NOUN
taxlaw-2802	526	5	98	98	NUM
taxlaw-2802	526	6	at	at	ADP
taxlaw-2802	526	7	9	9	NUM
taxlaw-2802	526	8	.	.	PUNCT
taxlaw-2802	527	1	the	the	DET
taxlaw-2802	527	2	business	business	NOUN
taxlaw-2802	527	3	purpose	purpose	NOUN
taxlaw-2802	527	4	doctrine	doctrine	NOUN
taxlaw-2802	527	5	“	"	PUNCT
taxlaw-2802	527	6	is	be	AUX
taxlaw-2802	527	7	the	the	DET
taxlaw-2802	527	8	subjective	subjective	ADJ
taxlaw-2802	527	9	inquiry	inquiry	NOUN
taxlaw-2802	527	10	into	into	ADP
taxlaw-2802	527	11	the	the	DET
taxlaw-2802	527	12	taxpayer	taxpayer	NOUN
taxlaw-2802	527	13	’s	’s	PART
taxlaw-2802	527	14	intent	intent	NOUN
taxlaw-2802	527	15	to	to	PART
taxlaw-2802	527	16	enter	enter	VERB
taxlaw-2802	527	17	into	into	ADP
taxlaw-2802	527	18	a	a	DET
taxlaw-2802	527	19	transaction	transaction	NOUN
taxlaw-2802	527	20	,	,	PUNCT
taxlaw-2802	527	21	and	and	CCONJ
taxlaw-2802	527	22	a	a	DET
taxlaw-2802	527	23	taxpayer	taxpayer	NOUN
taxlaw-2802	527	24	must	must	AUX
taxlaw-2802	527	25	show	show	VERB
taxlaw-2802	527	26	that	that	SCONJ
taxlaw-2802	527	27	it	it	PRON
taxlaw-2802	527	28	had	have	VERB
taxlaw-2802	527	29	an	an	DET
taxlaw-2802	527	30	independent	independent	ADJ
taxlaw-2802	527	31	nontax	nontax	NOUN
taxlaw-2802	527	32	purpose	purpose	NOUN
taxlaw-2802	527	33	for	for	ADP
taxlaw-2802	527	34	the	the	DET
taxlaw-2802	527	35	transaction	transaction	NOUN
taxlaw-2802	527	36	.	.	PUNCT
taxlaw-2802	527	37	”	"	PUNCT
taxlaw-2802	528	1	glickman	glickman	PROPN
taxlaw-2802	528	2	&	&	CCONJ
taxlaw-2802	528	3	calhoun	calhoun	PROPN
taxlaw-2802	528	4	,	,	PUNCT
taxlaw-2802	528	5	supra	supra	PROPN
taxlaw-2802	528	6	note	note	NOUN
taxlaw-2802	528	7	98	98	NUM
taxlaw-2802	528	8	,	,	PUNCT
taxlaw-2802	528	9	at	at	ADP
taxlaw-2802	528	10	1189	1189	NUM
taxlaw-2802	528	11	.	.	PUNCT
taxlaw-2802	529	1	in	in	ADP
taxlaw-2802	529	2	other	other	ADJ
taxlaw-2802	529	3	words	word	NOUN
taxlaw-2802	529	4	,	,	PUNCT
taxlaw-2802	529	5	the	the	DET
taxlaw-2802	529	6	business	business	NOUN
taxlaw-2802	529	7	purpose	purpose	NOUN
taxlaw-2802	529	8	doctrine	doctrine	NOUN
taxlaw-2802	529	9	asks	ask	VERB
taxlaw-2802	529	10	:	:	PUNCT
taxlaw-2802	529	11	does	do	AUX
taxlaw-2802	529	12	the	the	DET
taxlaw-2802	529	13	taxpayer	taxpayer	NOUN
taxlaw-2802	529	14	have	have	VERB
taxlaw-2802	529	15	a	a	DET
taxlaw-2802	529	16	reason	reason	NOUN
taxlaw-2802	529	17	—	—	PUNCT
taxlaw-2802	529	18	other	other	ADJ
taxlaw-2802	529	19	than	than	ADP
taxlaw-2802	529	20	tax	tax	NOUN
taxlaw-2802	529	21	avoidance	avoidance	NOUN
taxlaw-2802	529	22	—	—	PUNCT
taxlaw-2802	529	23	for	for	ADP
taxlaw-2802	529	24	doing	do	VERB
taxlaw-2802	529	25	the	the	DET
taxlaw-2802	529	26	deal	deal	NOUN
taxlaw-2802	529	27	?	?	PUNCT
taxlaw-2802	530	1	in	in	ADP
taxlaw-2802	530	2	short	short	ADJ
taxlaw-2802	530	3	,	,	PUNCT
taxlaw-2802	530	4	the	the	DET
taxlaw-2802	530	5	transaction	transaction	NOUN
taxlaw-2802	530	6	will	will	AUX
taxlaw-2802	530	7	be	be	AUX
taxlaw-2802	530	8	respected	respect	VERB
taxlaw-2802	530	9	for	for	ADP
taxlaw-2802	530	10	tax	tax	NOUN
taxlaw-2802	530	11	purposes	purpose	NOUN
taxlaw-2802	530	12	only	only	ADV
taxlaw-2802	530	13	if	if	SCONJ
taxlaw-2802	530	14	the	the	DET
taxlaw-2802	530	15	answer	answer	NOUN
taxlaw-2802	530	16	is	be	AUX
taxlaw-2802	530	17	“	"	PUNCT
taxlaw-2802	530	18	yes	yes	INTJ
taxlaw-2802	530	19	.	.	PUNCT
taxlaw-2802	530	20	”	"	PUNCT
taxlaw-2802	531	1	see	see	VERB
taxlaw-2802	531	2	rostain	rostain	NOUN
taxlaw-2802	531	3	,	,	PUNCT
taxlaw-2802	531	4	supra	supra	PROPN
taxlaw-2802	531	5	note	note	NOUN
taxlaw-2802	531	6	73	73	NUM
taxlaw-2802	531	7	,	,	PUNCT
taxlaw-2802	531	8	at	at	ADP
taxlaw-2802	531	9	85	85	NUM
taxlaw-2802	531	10	.	.	PUNCT
taxlaw-2802	532	1	over	over	ADP
taxlaw-2802	532	2	time	time	NOUN
taxlaw-2802	532	3	,	,	PUNCT
taxlaw-2802	532	4	courts	court	NOUN
taxlaw-2802	532	5	developed	develop	VERB
taxlaw-2802	532	6	differing	differ	VERB
taxlaw-2802	532	7	views	view	NOUN
taxlaw-2802	532	8	as	as	ADP
taxlaw-2802	532	9	to	to	ADP
taxlaw-2802	532	10	whether	whether	SCONJ
taxlaw-2802	532	11	both	both	CCONJ
taxlaw-2802	532	12	the	the	DET
taxlaw-2802	532	13	objective	objective	ADJ
taxlaw-2802	532	14	and	and	CCONJ
taxlaw-2802	532	15	subjective	subjective	ADJ
taxlaw-2802	532	16	tests	test	NOUN
taxlaw-2802	532	17	always	always	ADV
taxlaw-2802	532	18	need	need	VERB
taxlaw-2802	532	19	to	to	PART
taxlaw-2802	532	20	be	be	AUX
taxlaw-2802	532	21	satisfied	satisfied	ADJ
taxlaw-2802	532	22	and	and	CCONJ
taxlaw-2802	532	23	whether	whether	SCONJ
taxlaw-2802	532	24	to	to	PART
taxlaw-2802	532	25	respect	respect	VERB
taxlaw-2802	532	26	transactions	transaction	NOUN
taxlaw-2802	532	27	that	that	PRON
taxlaw-2802	532	28	satisfy	satisfy	VERB
taxlaw-2802	532	29	only	only	ADV
taxlaw-2802	532	30	one	one	NUM
taxlaw-2802	532	31	of	of	ADP
taxlaw-2802	532	32	the	the	DET
taxlaw-2802	532	33	tests	test	NOUN
taxlaw-2802	532	34	.	.	PUNCT
taxlaw-2802	533	1	see	see	VERB
taxlaw-2802	533	2	sarah	sarah	PROPN
taxlaw-2802	533	3	b.	b.	PROPN
taxlaw-2802	533	4	lawsky	lawsky	PROPN
taxlaw-2802	533	5	,	,	PUNCT
taxlaw-2802	533	6	probably	probably	ADV
taxlaw-2802	533	7	?	?	PUNCT
taxlaw-2802	534	1	understanding	understand	VERB
taxlaw-2802	534	2	tax	tax	NOUN
taxlaw-2802	534	3	law	law	NOUN
taxlaw-2802	534	4	’s	’s	PART
taxlaw-2802	534	5	uncertainty	uncertainty	NOUN
taxlaw-2802	534	6	,	,	PUNCT
taxlaw-2802	534	7	157	157	NUM
taxlaw-2802	534	8	u.	u.	PROPN
taxlaw-2802	534	9	pa	pa	PROPN
taxlaw-2802	534	10	.	.	PROPN
taxlaw-2802	534	11	l.	l.	PROPN
taxlaw-2802	534	12	rev	rev	PROPN
taxlaw-2802	534	13	.	.	PROPN
taxlaw-2802	534	14	1017	1017	NUM
taxlaw-2802	534	15	,	,	PUNCT
taxlaw-2802	534	16	1033	1033	NUM
taxlaw-2802	534	17	(	(	PUNCT
taxlaw-2802	534	18	2009	2009	NUM
taxlaw-2802	534	19	)	)	PUNCT
taxlaw-2802	534	20	.	.	PUNCT
taxlaw-2802	535	1	these	these	DET
taxlaw-2802	535	2	inconsistencies	inconsistency	NOUN
taxlaw-2802	535	3	sparked	spark	VERB
taxlaw-2802	535	4	many	many	ADJ
taxlaw-2802	535	5	calls	call	NOUN
taxlaw-2802	535	6	for	for	ADP
taxlaw-2802	535	7	the	the	DET
taxlaw-2802	535	8	codification	codification	NOUN
taxlaw-2802	535	9	of	of	ADP
taxlaw-2802	535	10	the	the	DET
taxlaw-2802	535	11	doctrines	doctrine	NOUN
taxlaw-2802	535	12	over	over	ADP
taxlaw-2802	535	13	the	the	DET
taxlaw-2802	535	14	years	year	NOUN
taxlaw-2802	535	15	.	.	PUNCT
taxlaw-2802	536	1	see	see	VERB
taxlaw-2802	536	2	leandra	leandra	PROPN
taxlaw-2802	536	3	lederman	lederman	PROPN
taxlaw-2802	536	4	,	,	PUNCT
taxlaw-2802	536	5	w(h)ither	w(h)ither	ADJ
taxlaw-2802	536	6	economic	economic	ADJ
taxlaw-2802	536	7	substance	substance	NOUN
taxlaw-2802	536	8	?	?	PUNCT
taxlaw-2802	537	1	,	,	PUNCT
taxlaw-2802	537	2	95	95	NUM
taxlaw-2802	537	3	iowa	iowa	PROPN
taxlaw-2802	537	4	l.	l.	PROPN
taxlaw-2802	537	5	rev	rev	PROPN
taxlaw-2802	537	6	.	.	PROPN
taxlaw-2802	537	7	389	389	NUM
taxlaw-2802	537	8	,	,	PUNCT
taxlaw-2802	537	9	391	391	NUM
taxlaw-2802	537	10	(	(	PUNCT
taxlaw-2802	537	11	2010	2010	NUM
taxlaw-2802	537	12	)	)	PUNCT
taxlaw-2802	537	13	.	.	PUNCT
taxlaw-2802	538	1	ultimately	ultimately	ADV
taxlaw-2802	538	2	,	,	PUNCT
taxlaw-2802	538	3	as	as	SCONJ
taxlaw-2802	538	4	discussed	discuss	VERB
taxlaw-2802	538	5	below	below	ADV
taxlaw-2802	538	6	,	,	PUNCT
taxlaw-2802	538	7	the	the	DET
taxlaw-2802	538	8	economic	economic	ADJ
taxlaw-2802	538	9	substance	substance	NOUN
taxlaw-2802	538	10	doctrine	doctrine	NOUN
taxlaw-2802	538	11	was	be	AUX
taxlaw-2802	538	12	incorporated	incorporate	VERB
taxlaw-2802	538	13	in	in	ADP
taxlaw-2802	538	14	the	the	DET
taxlaw-2802	538	15	code	code	NOUN
taxlaw-2802	538	16	in	in	ADP
taxlaw-2802	538	17	march	march	PROPN
taxlaw-2802	538	18	2010	2010	NUM
taxlaw-2802	538	19	.	.	PUNCT
taxlaw-2802	539	1	in	in	ADP
taxlaw-2802	539	2	any	any	DET
taxlaw-2802	539	3	event	event	NOUN
taxlaw-2802	539	4	,	,	PUNCT
taxlaw-2802	539	5	the	the	DET
taxlaw-2802	539	6	economic	economic	ADJ
taxlaw-2802	539	7	substance	substance	NOUN
taxlaw-2802	539	8	and	and	CCONJ
taxlaw-2802	539	9	business	business	NOUN
taxlaw-2802	539	10	purpose	purpose	NOUN
taxlaw-2802	539	11	doctrines	doctrine	NOUN
taxlaw-2802	539	12	reflect	reflect	VERB
taxlaw-2802	539	13	the	the	DET
taxlaw-2802	539	14	fundamental	fundamental	ADJ
taxlaw-2802	539	15	theory	theory	NOUN
taxlaw-2802	539	16	that	that	SCONJ
taxlaw-2802	539	17	tax	tax	NOUN
taxlaw-2802	539	18	deductions	deduction	NOUN
taxlaw-2802	539	19	under	under	ADP
taxlaw-2802	539	20	the	the	DET
taxlaw-2802	539	21	code	code	NOUN
taxlaw-2802	539	22	“	"	PUNCT
taxlaw-2802	539	23	should	should	AUX
taxlaw-2802	539	24	apply	apply	VERB
taxlaw-2802	539	25	only	only	ADV
taxlaw-2802	539	26	to	to	ADP
taxlaw-2802	539	27	activities	activity	NOUN
taxlaw-2802	539	28	aimed	aim	VERB
taxlaw-2802	539	29	at	at	ADP
taxlaw-2802	539	30	income	income	NOUN
taxlaw-2802	539	31	generation	generation	NOUN
taxlaw-2802	539	32	,	,	PUNCT
taxlaw-2802	539	33	”	"	PUNCT
taxlaw-2802	539	34	given	give	VERB
taxlaw-2802	539	35	that	that	SCONJ
taxlaw-2802	539	36	the	the	DET
taxlaw-2802	539	37	basic	basic	ADJ
taxlaw-2802	539	38	aim	aim	NOUN
taxlaw-2802	539	39	of	of	ADP
taxlaw-2802	539	40	the	the	DET
taxlaw-2802	539	41	code	code	NOUN
taxlaw-2802	539	42	is	be	AUX
taxlaw-2802	539	43	to	to	ADP
taxlaw-2802	539	44	“	"	PUNCT
taxlaw-2802	539	45	tax	tax	NOUN
taxlaw-2802	539	46	income	income	NOUN
taxlaw-2802	539	47	minus	minus	ADP
taxlaw-2802	539	48	the	the	DET
taxlaw-2802	539	49	cost	cost	NOUN
taxlaw-2802	539	50	of	of	ADP
taxlaw-2802	539	51	generating	generate	VERB
taxlaw-2802	539	52	it	it	PRON
taxlaw-2802	539	53	.	.	PUNCT
taxlaw-2802	539	54	”	"	PUNCT
taxlaw-2802	540	1	rostain	rostain	PROPN
taxlaw-2802	540	2	,	,	PUNCT
taxlaw-2802	540	3	supra	supra	PROPN
taxlaw-2802	540	4	note	note	NOUN
taxlaw-2802	540	5	73	73	NUM
taxlaw-2802	540	6	,	,	PUNCT
taxlaw-2802	540	7	at	at	ADP
taxlaw-2802	540	8	86	86	NUM
taxlaw-2802	540	9	(	(	PUNCT
taxlaw-2802	540	10	citations	citation	NOUN
taxlaw-2802	540	11	omitted	omit	VERB
taxlaw-2802	540	12	)	)	PUNCT
taxlaw-2802	540	13	.	.	PUNCT
taxlaw-2802	541	1	99	99	NUM
taxlaw-2802	541	2	.	.	PUNCT
taxlaw-2802	541	3	section	section	NOUN
taxlaw-2802	541	4	7701(o	7701(o	NOUN
taxlaw-2802	541	5	)	)	PUNCT
taxlaw-2802	541	6	of	of	ADP
taxlaw-2802	541	7	the	the	DET
taxlaw-2802	541	8	code	code	NOUN
taxlaw-2802	541	9	,	,	PUNCT
taxlaw-2802	541	10	entitled	entitle	VERB
taxlaw-2802	541	11	“	"	PUNCT
taxlaw-2802	541	12	clarification	clarification	NOUN
taxlaw-2802	541	13	of	of	ADP
taxlaw-2802	541	14	economic	economic	ADJ
taxlaw-2802	541	15	substance	substance	NOUN
taxlaw-2802	541	16	doctrine	doctrine	NOUN
taxlaw-2802	541	17	,	,	PUNCT
taxlaw-2802	541	18	”	"	PUNCT
taxlaw-2802	541	19	was	be	AUX
taxlaw-2802	541	20	added	add	VERB
taxlaw-2802	541	21	as	as	ADP
taxlaw-2802	541	22	part	part	NOUN
taxlaw-2802	541	23	of	of	ADP
taxlaw-2802	541	24	the	the	DET
taxlaw-2802	541	25	health	health	NOUN
taxlaw-2802	541	26	care	care	NOUN
taxlaw-2802	541	27	and	and	CCONJ
taxlaw-2802	541	28	education	education	NOUN
taxlaw-2802	541	29	reconciliation	reconciliation	NOUN
taxlaw-2802	541	30	act	act	NOUN
taxlaw-2802	541	31	of	of	ADP
taxlaw-2802	541	32	2010	2010	NUM
taxlaw-2802	541	33	,	,	PUNCT
taxlaw-2802	541	34	which	which	PRON
taxlaw-2802	541	35	president	president	PROPN
taxlaw-2802	541	36	obama	obama	PROPN
taxlaw-2802	541	37	signed	sign	VERB
taxlaw-2802	541	38	into	into	ADP
taxlaw-2802	541	39	law	law	NOUN
taxlaw-2802	541	40	on	on	ADP
taxlaw-2802	541	41	march	march	PROPN
taxlaw-2802	541	42	30	30	NUM
taxlaw-2802	541	43	,	,	PUNCT
taxlaw-2802	541	44	2010	2010	NUM
taxlaw-2802	541	45	.	.	PUNCT
taxlaw-2802	542	1	section	section	NOUN
taxlaw-2802	542	2	7701(o	7701(o	NOUN
taxlaw-2802	542	3	)	)	PUNCT
taxlaw-2802	542	4	provides	provide	VERB
taxlaw-2802	542	5	that	that	SCONJ
taxlaw-2802	542	6	“	"	PUNCT
taxlaw-2802	542	7	[	[	X
taxlaw-2802	542	8	i]n	i]n	VERB
taxlaw-2802	542	9	the	the	DET
taxlaw-2802	542	10	case	case	NOUN
taxlaw-2802	542	11	of	of	ADP
taxlaw-2802	542	12	any	any	DET
taxlaw-2802	542	13	transaction	transaction	NOUN
taxlaw-2802	542	14	to	to	PART
taxlaw-2802	542	15	which	which	PRON
taxlaw-2802	542	16	the	the	DET
taxlaw-2802	542	17	economic	economic	ADJ
taxlaw-2802	542	18	substance	substance	NOUN
taxlaw-2802	542	19	doctrine	doctrine	NOUN
taxlaw-2802	542	20	is	be	AUX
taxlaw-2802	542	21	relevant	relevant	ADJ
taxlaw-2802	542	22	,	,	PUNCT
taxlaw-2802	542	23	such	such	ADJ
taxlaw-2802	542	24	transaction	transaction	NOUN
taxlaw-2802	542	25	shall	shall	AUX
taxlaw-2802	542	26	be	be	AUX
taxlaw-2802	542	27	treated	treat	VERB
taxlaw-2802	542	28	as	as	ADP
taxlaw-2802	542	29	having	have	VERB
taxlaw-2802	542	30	economic	economic	ADJ
taxlaw-2802	542	31	substance	substance	NOUN
taxlaw-2802	542	32	only	only	ADV
taxlaw-2802	542	33	if—(a	if—(a	NOUN
taxlaw-2802	542	34	)	)	PUNCT
taxlaw-2802	542	35	the	the	DET
taxlaw-2802	542	36	transaction	transaction	NOUN
taxlaw-2802	542	37	changes	change	VERB
taxlaw-2802	542	38	in	in	ADP
taxlaw-2802	542	39	a	a	DET
taxlaw-2802	542	40	meaningful	meaningful	ADJ
taxlaw-2802	542	41	way	way	NOUN
taxlaw-2802	542	42	(	(	PUNCT
taxlaw-2802	542	43	apart	apart	ADV
taxlaw-2802	542	44	from	from	ADP
taxlaw-2802	542	45	federal	federal	ADJ
taxlaw-2802	542	46	income	income	NOUN
taxlaw-2802	542	47	tax	tax	NOUN
taxlaw-2802	542	48	effects	effect	NOUN
taxlaw-2802	542	49	)	)	PUNCT
taxlaw-2802	542	50	the	the	DET
taxlaw-2802	542	51	taxpayer	taxpayer	NOUN
taxlaw-2802	542	52	’s	’s	PART
taxlaw-2802	542	53	economic	economic	ADJ
taxlaw-2802	542	54	position	position	NOUN
taxlaw-2802	542	55	,	,	PUNCT
taxlaw-2802	542	56	and	and	CCONJ
taxlaw-2802	542	57	(	(	PUNCT
taxlaw-2802	542	58	b	b	X
taxlaw-2802	542	59	)	)	PUNCT
taxlaw-2802	542	60	the	the	DET
taxlaw-2802	542	61	taxpayer	taxpayer	NOUN
taxlaw-2802	542	62	has	have	VERB
taxlaw-2802	542	63	a	a	DET
taxlaw-2802	542	64	substantial	substantial	ADJ
taxlaw-2802	542	65	purpose	purpose	NOUN
taxlaw-2802	542	66	(	(	PUNCT
taxlaw-2802	542	67	apart	apart	ADV
taxlaw-2802	542	68	from	from	ADP
taxlaw-2802	542	69	federal	federal	ADJ
taxlaw-2802	542	70	income	income	NOUN
taxlaw-2802	542	71	tax	tax	NOUN
taxlaw-2802	542	72	effects	effect	NOUN
taxlaw-2802	542	73	)	)	PUNCT
taxlaw-2802	542	74	for	for	ADP
taxlaw-2802	542	75	entering	enter	VERB
taxlaw-2802	542	76	into	into	ADP
taxlaw-2802	542	77	such	such	ADJ
taxlaw-2802	542	78	transaction	transaction	NOUN
taxlaw-2802	542	79	.	.	PUNCT
taxlaw-2802	542	80	”	"	PUNCT
taxlaw-2802	542	81	i.r.c	i.r.c	NOUN
taxlaw-2802	542	82	.	.	PUNCT
taxlaw-2802	543	1	§	§	PROPN
taxlaw-2802	543	2	7701(o)(1	7701(o)(1	NUM
taxlaw-2802	543	3	)	)	PUNCT
taxlaw-2802	543	4	(	(	PUNCT
taxlaw-2802	543	5	2010	2010	NUM
taxlaw-2802	543	6	)	)	PUNCT
taxlaw-2802	543	7	.	.	PUNCT
taxlaw-2802	544	1	the	the	DET
taxlaw-2802	544	2	new	new	ADJ
taxlaw-2802	544	3	code	code	NOUN
taxlaw-2802	544	4	section	section	NOUN
taxlaw-2802	544	5	defines	define	VERB
taxlaw-2802	544	6	“	"	PUNCT
taxlaw-2802	544	7	economic	economic	ADJ
taxlaw-2802	544	8	substance	substance	NOUN
taxlaw-2802	544	9	doctrine	doctrine	NOUN
taxlaw-2802	544	10	”	"	PUNCT
taxlaw-2802	544	11	as	as	ADP
taxlaw-2802	544	12	the	the	DET
taxlaw-2802	544	13	“	"	PUNCT
taxlaw-2802	544	14	common	common	ADJ
taxlaw-2802	544	15	law	law	NOUN
taxlaw-2802	544	16	doctrine	doctrine	NOUN
taxlaw-2802	544	17	under	under	ADP
taxlaw-2802	544	18	which	which	PRON
taxlaw-2802	544	19	tax	tax	NOUN
taxlaw-2802	544	20	benefits	benefit	NOUN
taxlaw-2802	544	21	.	.	PUNCT
taxlaw-2802	544	22	.	.	PUNCT
taxlaw-2802	544	23	.	.	PUNCT
taxlaw-2802	545	1	with	with	ADP
taxlaw-2802	545	2	respect	respect	NOUN
taxlaw-2802	545	3	to	to	ADP
taxlaw-2802	545	4	a	a	DET
taxlaw-2802	545	5	transaction	transaction	NOUN
taxlaw-2802	545	6	are	be	AUX
taxlaw-2802	545	7	not	not	PART
taxlaw-2802	545	8	allowable	allowable	ADJ
taxlaw-2802	545	9	if	if	SCONJ
taxlaw-2802	545	10	the	the	DET
taxlaw-2802	545	11	transaction	transaction	NOUN
taxlaw-2802	545	12	does	do	AUX
taxlaw-2802	545	13	not	not	PART
taxlaw-2802	545	14	have	have	VERB
taxlaw-2802	545	15	economic	economic	ADJ
taxlaw-2802	545	16	substance	substance	NOUN
taxlaw-2802	545	17	or	or	CCONJ
taxlaw-2802	545	18	lacks	lack	VERB
taxlaw-2802	545	19	a	a	DET
taxlaw-2802	545	20	business	business	NOUN
taxlaw-2802	545	21	purpose	purpose	NOUN
taxlaw-2802	545	22	.	.	PUNCT
taxlaw-2802	545	23	”	"	PUNCT
taxlaw-2802	545	24	i.r.c	i.r.c	NOUN
taxlaw-2802	545	25	.	.	PUNCT
taxlaw-2802	546	1	§	§	PROPN
taxlaw-2802	546	2	7701(o)(5)(a	7701(o)(5)(a	NUM
taxlaw-2802	546	3	)	)	PUNCT
taxlaw-2802	546	4	(	(	PUNCT
taxlaw-2802	546	5	2010	2010	NUM
taxlaw-2802	546	6	)	)	PUNCT
taxlaw-2802	546	7	.	.	PUNCT
taxlaw-2802	547	1	the	the	DET
taxlaw-2802	547	2	section	section	NOUN
taxlaw-2802	547	3	specifically	specifically	ADV
taxlaw-2802	547	4	provides	provide	VERB
taxlaw-2802	547	5	that	that	SCONJ
taxlaw-2802	547	6	the	the	DET
taxlaw-2802	547	7	threshold	threshold	NOUN
taxlaw-2802	547	8	question	question	NOUN
taxlaw-2802	547	9	of	of	ADP
taxlaw-2802	547	10	“	"	PUNCT
taxlaw-2802	547	11	whether	whether	SCONJ
taxlaw-2802	547	12	the	the	DET
taxlaw-2802	547	13	economic	economic	ADJ
taxlaw-2802	547	14	substance	substance	NOUN
taxlaw-2802	547	15	doctrine	doctrine	NOUN
taxlaw-2802	547	16	is	be	AUX
taxlaw-2802	547	17	relevant	relevant	ADJ
taxlaw-2802	547	18	to	to	ADP
taxlaw-2802	547	19	a	a	DET
taxlaw-2802	547	20	transaction	transaction	NOUN
taxlaw-2802	547	21	shall	shall	AUX
taxlaw-2802	547	22	be	be	AUX
taxlaw-2802	547	23	made	make	VERB
taxlaw-2802	547	24	in	in	ADP
taxlaw-2802	547	25	the	the	DET
taxlaw-2802	547	26	same	same	ADJ
taxlaw-2802	547	27	manner	manner	NOUN
taxlaw-2802	547	28	”	"	PUNCT
taxlaw-2802	547	29	as	as	SCONJ
taxlaw-2802	547	30	if	if	SCONJ
taxlaw-2802	547	31	the	the	DET
taxlaw-2802	547	32	new	new	ADJ
taxlaw-2802	547	33	law	law	NOUN
taxlaw-2802	547	34	“	"	PUNCT
taxlaw-2802	547	35	had	have	AUX
taxlaw-2802	547	36	never	never	ADV
taxlaw-2802	547	37	been	be	AUX
taxlaw-2802	547	38	enacted	enact	VERB
taxlaw-2802	547	39	.	.	PUNCT
taxlaw-2802	547	40	”	"	PUNCT
taxlaw-2802	547	41	i.r.c	i.r.c	NOUN
taxlaw-2802	547	42	.	.	PUNCT
taxlaw-2802	548	1	§	§	PROPN
taxlaw-2802	548	2	7701(o)(5)(c	7701(o)(5)(c	NUM
taxlaw-2802	548	3	)	)	PUNCT
taxlaw-2802	548	4	(	(	PUNCT
taxlaw-2802	548	5	2010	2010	NUM
taxlaw-2802	548	6	)	)	PUNCT
taxlaw-2802	548	7	.	.	PUNCT
taxlaw-2802	549	1	one	one	NUM
taxlaw-2802	549	2	commentator	commentator	NOUN
taxlaw-2802	549	3	suggests	suggest	VERB
taxlaw-2802	549	4	that	that	SCONJ
taxlaw-2802	549	5	this	this	DET
taxlaw-2802	549	6	latter	latter	ADJ
taxlaw-2802	549	7	provision	provision	NOUN
taxlaw-2802	549	8	“	"	PUNCT
taxlaw-2802	549	9	should	should	AUX
taxlaw-2802	549	10	mean	mean	VERB
taxlaw-2802	549	11	that	that	SCONJ
taxlaw-2802	549	12	for	for	ADP
taxlaw-2802	549	13	the	the	DET
taxlaw-2802	549	14	most	most	ADJ
taxlaw-2802	549	15	part	part	NOUN
taxlaw-2802	549	16	,	,	PUNCT
taxlaw-2802	549	17	the	the	DET
taxlaw-2802	549	18	law	law	NOUN
taxlaw-2802	549	19	has	have	AUX
taxlaw-2802	549	20	not	not	PART
taxlaw-2802	549	21	changed	change	VERB
taxlaw-2802	549	22	.	.	PUNCT
taxlaw-2802	549	23	”	"	PUNCT
taxlaw-2802	550	1	monte	monte	PROPN
taxlaw-2802	550	2	a.	a.	PROPN
taxlaw-2802	550	3	jackel	jackel	PROPN
taxlaw-2802	550	4	,	,	PUNCT
taxlaw-2802	550	5	dawn	dawn	NOUN
taxlaw-2802	550	6	of	of	ADP
taxlaw-2802	550	7	a	a	DET
taxlaw-2802	550	8	�	�	PROPN
taxlaw-2802	550	9	ew	ew	ADJ
taxlaw-2802	550	10	era	era	NOUN
taxlaw-2802	550	11	:	:	PUNCT
taxlaw-2802	550	12	congress	congress	PROPN
taxlaw-2802	550	13	codifies	codify	VERB
taxlaw-2802	550	14	economic	economic	ADJ
taxlaw-2802	550	15	substance	substance	NOUN
taxlaw-2802	550	16	,	,	PUNCT
taxlaw-2802	550	17	129	129	NUM
taxlaw-2802	550	18	tax	tax	NOUN
taxlaw-2802	550	19	notes	note	NOUN
taxlaw-2802	550	20	289	289	NUM
taxlaw-2802	550	21	,	,	PUNCT
taxlaw-2802	550	22	296	296	NUM
taxlaw-2802	550	23	(	(	PUNCT
taxlaw-2802	550	24	apr	apr	PROPN
taxlaw-2802	550	25	.	.	PROPN
taxlaw-2802	550	26	19	19	NUM
taxlaw-2802	550	27	,	,	PUNCT
taxlaw-2802	550	28	2010	2010	NUM
taxlaw-2802	550	29	)	)	PUNCT
taxlaw-2802	550	30	.	.	PUNCT
taxlaw-2802	551	1	however	however	ADV
taxlaw-2802	551	2	,	,	PUNCT
taxlaw-2802	551	3	an	an	DET
taxlaw-2802	551	4	express	express	ADJ
taxlaw-2802	551	5	requirement	requirement	NOUN
taxlaw-2802	551	6	,	,	PUNCT
taxlaw-2802	551	7	in	in	ADP
taxlaw-2802	551	8	all	all	DET
taxlaw-2802	551	9	cases	case	NOUN
taxlaw-2802	551	10	,	,	PUNCT
taxlaw-2802	551	11	that	that	SCONJ
taxlaw-2802	551	12	the	the	DET
taxlaw-2802	551	13	present	present	ADJ
taxlaw-2802	551	14	value	value	NOUN
taxlaw-2802	551	15	of	of	ADP
taxlaw-2802	551	16	a	a	DET
taxlaw-2802	551	17	transaction	transaction	NOUN
taxlaw-2802	551	18	’s	’	VERB
taxlaw-2802	551	19	reasonably	reasonably	ADV
taxlaw-2802	551	20	expected	expect	VERB
taxlaw-2802	551	21	pre	pre	ADJ
taxlaw-2802	551	22	-	-	ADJ
taxlaw-2802	551	23	tax	tax	ADJ
taxlaw-2802	551	24	profit	profit	NOUN
taxlaw-2802	551	25	be	be	AUX
taxlaw-2802	551	26	“	"	PUNCT
taxlaw-2802	551	27	substantial	substantial	ADJ
taxlaw-2802	551	28	”	"	PUNCT
taxlaw-2802	551	29	in	in	ADP
taxlaw-2802	551	30	relation	relation	NOUN
taxlaw-2802	551	31	to	to	ADP
taxlaw-2802	551	32	the	the	DET
taxlaw-2802	551	33	present	present	ADJ
taxlaw-2802	551	34	value	value	NOUN
taxlaw-2802	551	35	of	of	ADP
taxlaw-2802	551	36	the	the	DET
taxlaw-2802	551	37	transaction	transaction	NOUN
taxlaw-2802	551	38	’s	’s	PART
taxlaw-2802	551	39	expected	expect	VERB
taxlaw-2802	551	40	net	net	ADJ
taxlaw-2802	551	41	tax	tax	NOUN
taxlaw-2802	551	42	benefits	benefit	NOUN
taxlaw-2802	551	43	(	(	PUNCT
taxlaw-2802	551	44	see	see	VERB
taxlaw-2802	551	45	i.r.c	i.r.c	NOUN
taxlaw-2802	551	46	.	.	PUNCT
taxlaw-2802	552	1	§	§	PROPN
taxlaw-2802	552	2	7701(o)(2)(a	7701(o)(2)(a	NUM
taxlaw-2802	552	3	)	)	PUNCT
taxlaw-2802	552	4	(	(	PUNCT
taxlaw-2802	552	5	2010	2010	NUM
taxlaw-2802	552	6	)	)	PUNCT
taxlaw-2802	552	7	)	)	PUNCT
taxlaw-2802	552	8	is	be	AUX
taxlaw-2802	552	9	one	one	NUM
taxlaw-2802	552	10	change	change	NOUN
taxlaw-2802	552	11	to	to	ADP
taxlaw-2802	552	12	the	the	DET
taxlaw-2802	552	13	common	common	ADJ
taxlaw-2802	552	14	law	law	NOUN
taxlaw-2802	552	15	doctrine	doctrine	NOUN
taxlaw-2802	552	16	.	.	PUNCT
taxlaw-2802	553	1	jackel	jackel	PROPN
taxlaw-2802	553	2	,	,	PUNCT
taxlaw-2802	553	3	129	129	NUM
taxlaw-2802	553	4	tax	tax	NOUN
taxlaw-2802	553	5	notes	note	NOUN
taxlaw-2802	553	6	at	at	ADP
taxlaw-2802	553	7	296	296	NUM
taxlaw-2802	553	8	.	.	PUNCT
taxlaw-2802	554	1	moreover	moreover	ADV
taxlaw-2802	554	2	,	,	PUNCT
taxlaw-2802	554	3	because	because	SCONJ
taxlaw-2802	554	4	the	the	DET
taxlaw-2802	554	5	new	new	ADJ
taxlaw-2802	554	6	section	section	NOUN
taxlaw-2802	554	7	does	do	AUX
taxlaw-2802	554	8	not	not	PART
taxlaw-2802	554	9	define	define	VERB
taxlaw-2802	554	10	what	what	PRON
taxlaw-2802	554	11	constitutes	constitute	VERB
taxlaw-2802	554	12	a	a	DET
taxlaw-2802	554	13	change	change	NOUN
taxlaw-2802	554	14	“	"	PUNCT
taxlaw-2802	554	15	in	in	ADP
taxlaw-2802	554	16	a	a	DET
taxlaw-2802	554	17	meaningful	meaningful	ADJ
taxlaw-2802	554	18	way	way	NOUN
taxlaw-2802	554	19	”	"	PUNCT
taxlaw-2802	554	20	in	in	ADP
taxlaw-2802	554	21	a	a	DET
taxlaw-2802	554	22	taxpayer	taxpayer	NOUN
taxlaw-2802	554	23	’s	’s	PART
taxlaw-2802	554	24	economic	economic	ADJ
taxlaw-2802	554	25	position	position	NOUN
taxlaw-2802	554	26	,	,	PUNCT
taxlaw-2802	554	27	or	or	CCONJ
taxlaw-2802	554	28	what	what	PRON
taxlaw-2802	554	29	constitutes	constitute	VERB
taxlaw-2802	554	30	a	a	DET
taxlaw-2802	554	31	“	"	PUNCT
taxlaw-2802	554	32	substantial	substantial	ADJ
taxlaw-2802	554	33	”	"	PUNCT
taxlaw-2802	554	34	purpose	purpose	NOUN
taxlaw-2802	554	35	for	for	ADP
taxlaw-2802	554	36	entering	enter	VERB
taxlaw-2802	554	37	into	into	ADP
taxlaw-2802	554	38	a	a	DET
taxlaw-2802	554	39	transaction	transaction	NOUN
taxlaw-2802	554	40	,	,	PUNCT
taxlaw-2802	554	41	it	it	PRON
taxlaw-2802	554	42	is	be	AUX
taxlaw-2802	554	43	too	too	ADV
taxlaw-2802	554	44	early	early	ADJ
taxlaw-2802	554	45	to	to	PART
taxlaw-2802	554	46	tell	tell	VERB
taxlaw-2802	554	47	whether	whether	SCONJ
taxlaw-2802	554	48	those	those	DET
taxlaw-2802	554	49	concepts	concept	NOUN
taxlaw-2802	554	50	introduce	introduce	VERB
taxlaw-2802	554	51	any	any	DET
taxlaw-2802	554	52	significant	significant	ADJ
taxlaw-2802	554	53	changes	change	NOUN
taxlaw-2802	554	54	to	to	ADP
taxlaw-2802	554	55	the	the	DET
taxlaw-2802	554	56	economic	economic	ADJ
taxlaw-2802	554	57	substance	substance	NOUN
taxlaw-2802	554	58	doctrine	doctrine	NOUN
taxlaw-2802	554	59	.	.	PUNCT
taxlaw-2802	555	1	see	see	AUX
taxlaw-2802	555	2	i	i	PRON
taxlaw-2802	555	3	d.	d.	PROPN
taxlaw-2802	555	4	section	section	PROPN
taxlaw-2802	555	5	7701(o	7701(o	PROPN
taxlaw-2802	555	6	)	)	PUNCT
taxlaw-2802	555	7	applies	apply	VERB
taxlaw-2802	555	8	to	to	ADP
taxlaw-2802	555	9	transactions	transaction	NOUN
taxlaw-2802	555	10	consummated	consummate	VERB
taxlaw-2802	555	11	after	after	ADP
taxlaw-2802	555	12	march	march	PROPN
taxlaw-2802	555	13	30	30	NUM
taxlaw-2802	555	14	,	,	PUNCT
taxlaw-2802	555	15	2010	2010	NUM
taxlaw-2802	555	16	.	.	PUNCT
taxlaw-2802	556	1	100	100	NUM
taxlaw-2802	556	2	.	.	PUNCT
taxlaw-2802	557	1	david	david	PROPN
taxlaw-2802	557	2	m.	m.	PROPN
taxlaw-2802	557	3	schizer	schizer	PROPN
taxlaw-2802	557	4	,	,	PUNCT
taxlaw-2802	557	5	enlisting	enlist	VERB
taxlaw-2802	557	6	the	the	DET
taxlaw-2802	557	7	tax	tax	NOUN
taxlaw-2802	557	8	bar	bar	NOUN
taxlaw-2802	557	9	,	,	PUNCT
taxlaw-2802	557	10	59	59	NUM
taxlaw-2802	557	11	tax	tax	NOUN
taxlaw-2802	557	12	l.	l.	PROPN
taxlaw-2802	557	13	rev	rev	PROPN
taxlaw-2802	557	14	.	.	PROPN
taxlaw-2802	557	15	331	331	NUM
taxlaw-2802	557	16	,	,	PUNCT
taxlaw-2802	557	17	362	362	NUM
taxlaw-2802	557	18	-	-	SYM
taxlaw-2802	557	19	63	63	NUM
taxlaw-2802	557	20	(	(	PUNCT
taxlaw-2802	557	21	2006	2006	NUM
taxlaw-2802	557	22	)	)	PUNCT
taxlaw-2802	557	23	.	.	PUNCT
taxlaw-2802	558	1	2011	2011	NUM
taxlaw-2802	558	2	]	]	PUNCT
taxlaw-2802	558	3	circular	circular	PROPN
taxlaw-2802	558	4	argume	argume	PROPN
taxlaw-2802	558	5	�	�	PROPN
taxlaw-2802	558	6	t	t	PROPN
taxlaw-2802	558	7	169	169	NUM
taxlaw-2802	558	8	second	second	NOUN
taxlaw-2802	558	9	,	,	PUNCT
taxlaw-2802	558	10	the	the	DET
taxlaw-2802	558	11	attorneys	attorney	NOUN
taxlaw-2802	558	12	frequently	frequently	ADV
taxlaw-2802	558	13	relied	rely	VERB
taxlaw-2802	558	14	on	on	ADP
taxlaw-2802	558	15	unsupported	unsupported	ADJ
taxlaw-2802	558	16	or	or	CCONJ
taxlaw-2802	558	17	unreasonable	unreasonable	ADJ
taxlaw-2802	558	18	factual	factual	ADJ
taxlaw-2802	558	19	assumptions	assumption	NOUN
taxlaw-2802	558	20	or	or	CCONJ
taxlaw-2802	558	21	factual	factual	ADJ
taxlaw-2802	558	22	representations.101	representations.101	NOUN
taxlaw-2802	558	23	many	many	ADJ
taxlaw-2802	558	24	times	time	NOUN
taxlaw-2802	558	25	,	,	PUNCT
taxlaw-2802	558	26	these	these	PRON
taxlaw-2802	558	27	were	be	AUX
taxlaw-2802	558	28	general	general	ADJ
taxlaw-2802	558	29	,	,	PUNCT
taxlaw-2802	558	30	unsubstantiated	unsubstantiated	ADJ
taxlaw-2802	558	31	representations	representation	NOUN
taxlaw-2802	558	32	or	or	CCONJ
taxlaw-2802	558	33	assumptions	assumption	NOUN
taxlaw-2802	558	34	that	that	SCONJ
taxlaw-2802	558	35	the	the	DET
taxlaw-2802	558	36	transaction	transaction	NOUN
taxlaw-2802	558	37	in	in	ADP
taxlaw-2802	558	38	question	question	NOUN
taxlaw-2802	558	39	had	have	AUX
taxlaw-2802	558	40	a	a	DET
taxlaw-2802	558	41	legitimate	legitimate	ADJ
taxlaw-2802	558	42	business	business	NOUN
taxlaw-2802	558	43	purpose	purpose	NOUN
taxlaw-2802	558	44	apart	apart	ADV
taxlaw-2802	558	45	from	from	ADP
taxlaw-2802	558	46	tax	tax	NOUN
taxlaw-2802	558	47	considerations	consideration	NOUN
taxlaw-2802	558	48	or	or	CCONJ
taxlaw-2802	558	49	that	that	SCONJ
taxlaw-2802	558	50	the	the	DET
taxlaw-2802	558	51	transaction	transaction	NOUN
taxlaw-2802	558	52	had	have	VERB
taxlaw-2802	558	53	the	the	DET
taxlaw-2802	558	54	potential	potential	NOUN
taxlaw-2802	558	55	to	to	PART
taxlaw-2802	558	56	produce	produce	VERB
taxlaw-2802	558	57	economic	economic	ADJ
taxlaw-2802	558	58	profit	profit	NOUN
taxlaw-2802	558	59	before	before	ADP
taxlaw-2802	558	60	taking	take	VERB
taxlaw-2802	558	61	into	into	ADP
taxlaw-2802	558	62	account	account	NOUN
taxlaw-2802	558	63	any	any	DET
taxlaw-2802	558	64	tax	tax	NOUN
taxlaw-2802	558	65	effects	effect	NOUN
taxlaw-2802	558	66	.	.	PUNCT
taxlaw-2802	559	1	for	for	ADP
taxlaw-2802	559	2	example	example	NOUN
taxlaw-2802	559	3	,	,	PUNCT
taxlaw-2802	559	4	an	an	DET
taxlaw-2802	559	5	attorney	attorney	NOUN
taxlaw-2802	559	6	’s	’s	PART
taxlaw-2802	559	7	opinion	opinion	NOUN
taxlaw-2802	559	8	would	would	AUX
taxlaw-2802	559	9	simply	simply	ADV
taxlaw-2802	559	10	state	state	VERB
taxlaw-2802	559	11	something	something	PRON
taxlaw-2802	559	12	to	to	ADP
taxlaw-2802	559	13	the	the	DET
taxlaw-2802	559	14	effect	effect	NOUN
taxlaw-2802	559	15	that	that	SCONJ
taxlaw-2802	559	16	,	,	PUNCT
taxlaw-2802	559	17	“	"	PUNCT
taxlaw-2802	559	18	‘	'	PUNCT
taxlaw-2802	559	19	in	in	ADP
taxlaw-2802	559	20	giving	give	VERB
taxlaw-2802	559	21	this	this	DET
taxlaw-2802	559	22	opinion	opinion	NOUN
taxlaw-2802	559	23	,	,	PUNCT
taxlaw-2802	559	24	we	we	PRON
taxlaw-2802	559	25	rely	rely	VERB
taxlaw-2802	559	26	on	on	ADP
taxlaw-2802	559	27	your	your	PRON
taxlaw-2802	559	28	representation	representation	NOUN
taxlaw-2802	559	29	that	that	SCONJ
taxlaw-2802	559	30	there	there	PRON
taxlaw-2802	559	31	is	be	VERB
taxlaw-2802	559	32	a	a	DET
taxlaw-2802	559	33	realistic	realistic	ADJ
taxlaw-2802	559	34	possibility	possibility	NOUN
taxlaw-2802	559	35	to	to	PART
taxlaw-2802	559	36	make	make	VERB
taxlaw-2802	559	37	a	a	DET
taxlaw-2802	559	38	pretax	pretax	ADJ
taxlaw-2802	559	39	profit	profit	NOUN
taxlaw-2802	559	40	.	.	PUNCT
taxlaw-2802	560	1	’”102	’”102	PROPN
taxlaw-2802	560	2	other	other	ADJ
taxlaw-2802	560	3	times	time	NOUN
taxlaw-2802	560	4	,	,	PUNCT
taxlaw-2802	560	5	there	there	PRON
taxlaw-2802	560	6	would	would	AUX
taxlaw-2802	560	7	just	just	ADV
taxlaw-2802	560	8	be	be	AUX
taxlaw-2802	560	9	a	a	DET
taxlaw-2802	560	10	blanket	blanket	NOUN
taxlaw-2802	560	11	assumption	assumption	NOUN
taxlaw-2802	560	12	in	in	ADP
taxlaw-2802	560	13	the	the	DET
taxlaw-2802	560	14	opinion	opinion	NOUN
taxlaw-2802	560	15	(	(	PUNCT
taxlaw-2802	560	16	without	without	ADP
taxlaw-2802	560	17	any	any	DET
taxlaw-2802	560	18	back	back	NOUN
taxlaw-2802	560	19	-	-	PUNCT
taxlaw-2802	560	20	up	up	NOUN
taxlaw-2802	560	21	)	)	PUNCT
taxlaw-2802	560	22	that	that	SCONJ
taxlaw-2802	560	23	all	all	DET
taxlaw-2802	560	24	statements	statement	NOUN
taxlaw-2802	560	25	in	in	ADP
taxlaw-2802	560	26	the	the	DET
taxlaw-2802	560	27	offering	offering	NOUN
taxlaw-2802	560	28	circular	circular	NOUN
taxlaw-2802	560	29	for	for	ADP
taxlaw-2802	560	30	the	the	DET
taxlaw-2802	560	31	tax	tax	NOUN
taxlaw-2802	560	32	shelter	shelter	NOUN
taxlaw-2802	560	33	were	be	AUX
taxlaw-2802	560	34	correct.103	correct.103	NOUN
taxlaw-2802	560	35	third	third	ADV
taxlaw-2802	560	36	,	,	PUNCT
taxlaw-2802	560	37	the	the	DET
taxlaw-2802	560	38	attorneys	attorney	NOUN
taxlaw-2802	560	39	would	would	AUX
taxlaw-2802	560	40	sometimes	sometimes	ADV
taxlaw-2802	560	41	render	render	VERB
taxlaw-2802	560	42	“	"	PUNCT
taxlaw-2802	560	43	partial	partial	ADJ
taxlaw-2802	560	44	opinions	opinion	NOUN
taxlaw-2802	560	45	,	,	PUNCT
taxlaw-2802	560	46	”	"	PUNCT
taxlaw-2802	560	47	in	in	ADP
taxlaw-2802	560	48	which	which	PRON
taxlaw-2802	560	49	they	they	PRON
taxlaw-2802	560	50	would	would	AUX
taxlaw-2802	560	51	address	address	VERB
taxlaw-2802	560	52	only	only	ADV
taxlaw-2802	560	53	some	some	PRON
taxlaw-2802	560	54	of	of	ADP
taxlaw-2802	560	55	the	the	DET
taxlaw-2802	560	56	federal	federal	ADJ
taxlaw-2802	560	57	tax	tax	NOUN
taxlaw-2802	560	58	issues	issue	NOUN
taxlaw-2802	560	59	arising	arise	VERB
taxlaw-2802	560	60	in	in	ADP
taxlaw-2802	560	61	a	a	DET
taxlaw-2802	560	62	transaction	transaction	NOUN
taxlaw-2802	560	63	.	.	PUNCT
taxlaw-2802	561	1	they	they	PRON
taxlaw-2802	561	2	would	would	AUX
taxlaw-2802	561	3	speak	speak	VERB
taxlaw-2802	561	4	to	to	ADP
taxlaw-2802	561	5	those	those	DET
taxlaw-2802	561	6	issues	issue	NOUN
taxlaw-2802	561	7	as	as	ADP
taxlaw-2802	561	8	to	to	ADP
taxlaw-2802	561	9	which	which	PRON
taxlaw-2802	561	10	they	they	PRON
taxlaw-2802	561	11	could	could	AUX
taxlaw-2802	561	12	reach	reach	VERB
taxlaw-2802	561	13	a	a	DET
taxlaw-2802	561	14	favorable	favorable	ADJ
taxlaw-2802	561	15	conclusion	conclusion	NOUN
taxlaw-2802	561	16	,	,	PUNCT
taxlaw-2802	561	17	and	and	CCONJ
taxlaw-2802	561	18	they	they	PRON
taxlaw-2802	561	19	would	would	AUX
taxlaw-2802	561	20	simply	simply	ADV
taxlaw-2802	561	21	ignore	ignore	VERB
taxlaw-2802	561	22	those	those	PRON
taxlaw-2802	561	23	that	that	PRON
taxlaw-2802	561	24	were	be	AUX
taxlaw-2802	561	25	problematic	problematic	ADJ
taxlaw-2802	561	26	or	or	CCONJ
taxlaw-2802	561	27	inconvenient	inconvenient	ADJ
taxlaw-2802	561	28	(	(	PUNCT
taxlaw-2802	561	29	stating	state	VERB
taxlaw-2802	561	30	,	,	PUNCT
taxlaw-2802	561	31	in	in	ADP
taxlaw-2802	561	32	the	the	DET
taxlaw-2802	561	33	process	process	NOUN
taxlaw-2802	561	34	,	,	PUNCT
taxlaw-2802	561	35	that	that	SCONJ
taxlaw-2802	561	36	the	the	DET
taxlaw-2802	561	37	opinion	opinion	NOUN
taxlaw-2802	561	38	was	be	AUX
taxlaw-2802	561	39	limited	limit	VERB
taxlaw-2802	561	40	solely	solely	ADV
taxlaw-2802	561	41	to	to	ADP
taxlaw-2802	561	42	the	the	DET
taxlaw-2802	561	43	matters	matter	NOUN
taxlaw-2802	561	44	expressly	expressly	ADV
taxlaw-2802	561	45	mentioned).104	mentioned).104	PROPN
taxlaw-2802	561	46	because	because	SCONJ
taxlaw-2802	561	47	most	most	ADJ
taxlaw-2802	561	48	investors	investor	NOUN
taxlaw-2802	561	49	“	"	PUNCT
taxlaw-2802	561	50	tended	tend	VERB
taxlaw-2802	561	51	to	to	PART
taxlaw-2802	561	52	focus	focus	VERB
taxlaw-2802	561	53	primarily	primarily	ADV
taxlaw-2802	561	54	on	on	ADP
taxlaw-2802	561	55	the	the	DET
taxlaw-2802	561	56	opinion	opinion	NOUN
taxlaw-2802	561	57	’s	’s	PART
taxlaw-2802	561	58	conclusion	conclusion	NOUN
taxlaw-2802	561	59	that	that	SCONJ
taxlaw-2802	561	60	the	the	DET
taxlaw-2802	561	61	tax	tax	NOUN
taxlaw-2802	561	62	benefits	benefit	NOUN
taxlaw-2802	561	63	were	be	AUX
taxlaw-2802	561	64	allowable	allowable	ADJ
taxlaw-2802	561	65	,	,	PUNCT
taxlaw-2802	561	66	”	"	PUNCT
taxlaw-2802	561	67	they	they	PRON
taxlaw-2802	561	68	usually	usually	ADV
taxlaw-2802	561	69	failed	fail	VERB
taxlaw-2802	561	70	to	to	PART
taxlaw-2802	561	71	consider	consider	VERB
taxlaw-2802	561	72	the	the	DET
taxlaw-2802	561	73	various	various	ADJ
taxlaw-2802	561	74	qualifications	qualification	NOUN
taxlaw-2802	561	75	and	and	CCONJ
taxlaw-2802	561	76	conditions	condition	NOUN
taxlaw-2802	561	77	upon	upon	SCONJ
taxlaw-2802	561	78	which	which	PRON
taxlaw-2802	561	79	the	the	DET
taxlaw-2802	561	80	opinions	opinion	NOUN
taxlaw-2802	561	81	were	be	AUX
taxlaw-2802	561	82	rendered	render	VERB
taxlaw-2802	561	83	,	,	PUNCT
taxlaw-2802	561	84	and	and	CCONJ
taxlaw-2802	561	85	they	they	PRON
taxlaw-2802	561	86	were	be	AUX
taxlaw-2802	561	87	thus	thus	ADV
taxlaw-2802	561	88	“	"	PUNCT
taxlaw-2802	561	89	misled	mislead	VERB
taxlaw-2802	561	90	into	into	ADP
taxlaw-2802	561	91	believing	believe	VERB
taxlaw-2802	561	92	that	that	SCONJ
taxlaw-2802	561	93	the	the	DET
taxlaw-2802	561	94	tax	tax	NOUN
taxlaw-2802	561	95	benefits	benefit	NOUN
taxlaw-2802	561	96	were	be	AUX
taxlaw-2802	561	97	legitimate	legitimate	ADJ
taxlaw-2802	561	98	.	.	PUNCT
taxlaw-2802	561	99	”105	”105	ADJ
taxlaw-2802	562	1	it	it	PRON
taxlaw-2802	562	2	was	be	AUX
taxlaw-2802	562	3	in	in	ADP
taxlaw-2802	562	4	order	order	NOUN
taxlaw-2802	562	5	to	to	PART
taxlaw-2802	562	6	eliminate	eliminate	VERB
taxlaw-2802	562	7	these	these	DET
taxlaw-2802	562	8	practices	practice	NOUN
taxlaw-2802	562	9	,	,	PUNCT
taxlaw-2802	562	10	which	which	PRON
taxlaw-2802	562	11	had	have	AUX
taxlaw-2802	562	12	become	become	VERB
taxlaw-2802	562	13	so	so	ADV
taxlaw-2802	562	14	widespread	widespread	ADJ
taxlaw-2802	562	15	and	and	CCONJ
taxlaw-2802	562	16	which	which	PRON
taxlaw-2802	562	17	had	have	AUX
taxlaw-2802	562	18	facilitated	facilitate	VERB
taxlaw-2802	562	19	so	so	ADV
taxlaw-2802	562	20	many	many	ADJ
taxlaw-2802	562	21	abusive	abusive	ADJ
taxlaw-2802	562	22	tax	tax	NOUN
taxlaw-2802	562	23	shelters	shelter	NOUN
taxlaw-2802	562	24	during	during	ADP
taxlaw-2802	562	25	the	the	DET
taxlaw-2802	562	26	preceding	precede	VERB
taxlaw-2802	562	27	decade	decade	NOUN
taxlaw-2802	562	28	,	,	PUNCT
taxlaw-2802	562	29	that	that	SCONJ
taxlaw-2802	562	30	the	the	DET
taxlaw-2802	562	31	december	december	PROPN
taxlaw-2802	562	32	2004	2004	NUM
taxlaw-2802	562	33	amendments	amendment	NOUN
taxlaw-2802	562	34	to	to	PART
taxlaw-2802	562	35	circular	circular	VERB
taxlaw-2802	562	36	230	230	NUM
taxlaw-2802	562	37	introduced	introduce	VERB
taxlaw-2802	562	38	requirements	requirement	NOUN
taxlaw-2802	562	39	for	for	ADP
taxlaw-2802	562	40	tax	tax	NOUN
taxlaw-2802	562	41	advisors	advisor	NOUN
taxlaw-2802	562	42	to	to	PART
taxlaw-2802	562	43	consider	consider	VERB
taxlaw-2802	562	44	all	all	DET
taxlaw-2802	562	45	relevant	relevant	ADJ
taxlaw-2802	562	46	facts	fact	NOUN
taxlaw-2802	562	47	and	and	CCONJ
taxlaw-2802	562	48	to	to	PART
taxlaw-2802	562	49	rely	rely	VERB
taxlaw-2802	562	50	only	only	ADV
taxlaw-2802	562	51	on	on	ADP
taxlaw-2802	562	52	reasonable	reasonable	ADJ
taxlaw-2802	562	53	factual	factual	ADJ
taxlaw-2802	562	54	assumptions	assumption	NOUN
taxlaw-2802	562	55	and	and	CCONJ
taxlaw-2802	562	56	representations	representation	NOUN
taxlaw-2802	562	57	,	,	PUNCT
taxlaw-2802	562	58	to	to	PART
taxlaw-2802	562	59	relate	relate	VERB
taxlaw-2802	562	60	all	all	DET
taxlaw-2802	562	61	relevant	relevant	ADJ
taxlaw-2802	562	62	law	law	NOUN
taxlaw-2802	562	63	(	(	PUNCT
taxlaw-2802	562	64	including	include	VERB
taxlaw-2802	562	65	judicial	judicial	ADJ
taxlaw-2802	562	66	anti	anti	ADJ
taxlaw-2802	562	67	-	-	ADJ
taxlaw-2802	562	68	abuse	abuse	ADJ
taxlaw-2802	562	69	doctrines	doctrine	NOUN
taxlaw-2802	562	70	)	)	PUNCT
taxlaw-2802	562	71	to	to	ADP
taxlaw-2802	562	72	those	those	DET
taxlaw-2802	562	73	facts	fact	NOUN
taxlaw-2802	562	74	,	,	PUNCT
taxlaw-2802	562	75	and	and	CCONJ
taxlaw-2802	562	76	to	to	PART
taxlaw-2802	562	77	address	address	VERB
taxlaw-2802	562	78	all	all	DET
taxlaw-2802	562	79	pertinent	pertinent	ADJ
taxlaw-2802	562	80	federal	federal	ADJ
taxlaw-2802	562	81	tax	tax	NOUN
taxlaw-2802	562	82	issues	issue	NOUN
taxlaw-2802	562	83	,	,	PUNCT
taxlaw-2802	562	84	when	when	SCONJ
taxlaw-2802	562	85	providing	provide	VERB
taxlaw-2802	562	86	covered	cover	VERB
taxlaw-2802	562	87	opinions.106	opinions.106	PROPN
taxlaw-2802	562	88	iv	iv	NOUN
taxlaw-2802	562	89	.	.	PUNCT
taxlaw-2802	563	1	the	the	DET
taxlaw-2802	563	2	most	most	ADV
taxlaw-2802	563	3	common	common	ADJ
taxlaw-2802	563	4	,	,	PUNCT
taxlaw-2802	563	5	and	and	CCONJ
taxlaw-2802	563	6	most	most	ADV
taxlaw-2802	563	7	significant	significant	ADJ
taxlaw-2802	563	8	,	,	PUNCT
taxlaw-2802	563	9	criticisms	criticism	NOUN
taxlaw-2802	563	10	of	of	ADP
taxlaw-2802	563	11	the	the	DET
taxlaw-2802	563	12	covered	covered	ADJ
taxlaw-2802	563	13	opinion	opinion	NOUN
taxlaw-2802	563	14	regulations	regulation	NOUN
taxlaw-2802	563	15	when	when	SCONJ
taxlaw-2802	563	16	the	the	DET
taxlaw-2802	563	17	covered	covered	ADJ
taxlaw-2802	563	18	opinion	opinion	NOUN
taxlaw-2802	563	19	regulations	regulation	NOUN
taxlaw-2802	563	20	were	be	AUX
taxlaw-2802	563	21	first	first	ADV
taxlaw-2802	563	22	announced	announce	VERB
taxlaw-2802	563	23	,	,	PUNCT
taxlaw-2802	563	24	they	they	PRON
taxlaw-2802	563	25	were	be	AUX
taxlaw-2802	563	26	met	meet	VERB
taxlaw-2802	563	27	with	with	ADP
taxlaw-2802	563	28	virtual	virtual	ADJ
taxlaw-2802	563	29	screams	scream	NOUN
taxlaw-2802	563	30	of	of	ADP
taxlaw-2802	563	31	protest	protest	NOUN
taxlaw-2802	563	32	from	from	ADP
taxlaw-2802	563	33	practicing	practice	VERB
taxlaw-2802	563	34	tax	tax	NOUN
taxlaw-2802	563	35	attorneys	attorney	NOUN
taxlaw-2802	563	36	and	and	CCONJ
taxlaw-2802	563	37	tax	tax	NOUN
taxlaw-2802	563	38	law	law	NOUN
taxlaw-2802	563	39	scholars	scholar	NOUN
taxlaw-2802	563	40	,	,	PUNCT
taxlaw-2802	563	41	and	and	CCONJ
taxlaw-2802	563	42	that	that	SCONJ
taxlaw-2802	563	43	criticism	criticism	NOUN
taxlaw-2802	563	44	has	have	AUX
taxlaw-2802	563	45	not	not	PART
taxlaw-2802	563	46	abated	abate	VERB
taxlaw-2802	563	47	in	in	ADP
taxlaw-2802	563	48	the	the	DET
taxlaw-2802	563	49	years	year	NOUN
taxlaw-2802	563	50	since	since	SCONJ
taxlaw-2802	563	51	the	the	DET
taxlaw-2802	563	52	regulations	regulation	NOUN
taxlaw-2802	563	53	took	take	VERB
taxlaw-2802	563	54	effect	effect	NOUN
taxlaw-2802	563	55	.	.	PUNCT
taxlaw-2802	564	1	101	101	NUM
taxlaw-2802	564	2	.	.	PUNCT
taxlaw-2802	565	1	i	i	PRON
taxlaw-2802	565	2	d.	d.	PROPN
taxlaw-2802	565	3	at	at	ADP
taxlaw-2802	565	4	362	362	NUM
taxlaw-2802	565	5	.	.	PUNCT
taxlaw-2802	565	6	102	102	NUM
taxlaw-2802	565	7	.	.	PUNCT
taxlaw-2802	566	1	i	i	PRON
taxlaw-2802	566	2	d.	d.	PROPN
taxlaw-2802	566	3	103	103	NUM
taxlaw-2802	566	4	.	.	PUNCT
taxlaw-2802	567	1	see	see	VERB
taxlaw-2802	567	2	watson	watson	PROPN
taxlaw-2802	567	3	&	&	CCONJ
taxlaw-2802	567	4	billman	billman	PROPN
taxlaw-2802	567	5	,	,	PUNCT
taxlaw-2802	567	6	supra	supra	PROPN
taxlaw-2802	567	7	note	note	NOUN
taxlaw-2802	567	8	74	74	NUM
taxlaw-2802	567	9	,	,	PUNCT
taxlaw-2802	567	10	at	at	ADP
taxlaw-2802	567	11	137	137	NUM
taxlaw-2802	567	12	.	.	PUNCT
taxlaw-2802	568	1	104	104	NUM
taxlaw-2802	568	2	.	.	PUNCT
taxlaw-2802	569	1	see	see	VERB
taxlaw-2802	569	2	i	i	PRON
taxlaw-2802	569	3	d.	d.	PROPN
taxlaw-2802	569	4	at	at	ADP
taxlaw-2802	569	5	138	138	NUM
taxlaw-2802	569	6	.	.	PUNCT
taxlaw-2802	570	1	105	105	NUM
taxlaw-2802	570	2	.	.	PUNCT
taxlaw-2802	571	1	i	i	PRON
taxlaw-2802	571	2	d.	d.	PROPN
taxlaw-2802	571	3	at	at	ADP
taxlaw-2802	571	4	137	137	NUM
taxlaw-2802	571	5	.	.	PUNCT
taxlaw-2802	572	1	106	106	NUM
taxlaw-2802	572	2	.	.	PUNCT
taxlaw-2802	573	1	see	see	VERB
taxlaw-2802	573	2	schizer	schizer	NOUN
taxlaw-2802	573	3	,	,	PUNCT
taxlaw-2802	573	4	supra	supra	PROPN
taxlaw-2802	573	5	note	note	PROPN
taxlaw-2802	573	6	100	100	NUM
taxlaw-2802	573	7	,	,	PUNCT
taxlaw-2802	573	8	at	at	ADP
taxlaw-2802	573	9	363	363	NUM
taxlaw-2802	573	10	.	.	PUNCT
taxlaw-2802	574	1	columbia	columbia	PROPN
taxlaw-2802	574	2	jour	jour	PROPN
taxlaw-2802	574	3	�	�	PROPN
taxlaw-2802	574	4	al	al	PROPN
taxlaw-2802	574	5	of	of	ADP
taxlaw-2802	574	6	tax	tax	NOUN
taxlaw-2802	574	7	law	law	NOUN
taxlaw-2802	574	8	[	[	X
taxlaw-2802	574	9	vol	vol	NOUN
taxlaw-2802	574	10	2:150	2:150	NUM
taxlaw-2802	574	11	170	170	NUM
taxlaw-2802	574	12	a.	a.	NOUN
taxlaw-2802	574	13	the	the	DET
taxlaw-2802	574	14	regulations	regulation	NOUN
taxlaw-2802	574	15	are	be	AUX
taxlaw-2802	574	16	unduly	unduly	ADV
taxlaw-2802	574	17	complex	complex	ADJ
taxlaw-2802	574	18	as	as	ADP
taxlaw-2802	574	19	an	an	DET
taxlaw-2802	574	20	initial	initial	ADJ
taxlaw-2802	574	21	matter	matter	NOUN
taxlaw-2802	574	22	,	,	PUNCT
taxlaw-2802	574	23	even	even	ADV
taxlaw-2802	574	24	before	before	ADP
taxlaw-2802	574	25	considering	consider	VERB
taxlaw-2802	574	26	the	the	DET
taxlaw-2802	574	27	substance	substance	NOUN
taxlaw-2802	574	28	of	of	ADP
taxlaw-2802	574	29	the	the	DET
taxlaw-2802	574	30	rules	rule	NOUN
taxlaw-2802	574	31	that	that	PRON
taxlaw-2802	574	32	the	the	DET
taxlaw-2802	574	33	regulations	regulation	NOUN
taxlaw-2802	574	34	impose	impose	VERB
taxlaw-2802	574	35	,	,	PUNCT
taxlaw-2802	574	36	the	the	DET
taxlaw-2802	574	37	language	language	NOUN
taxlaw-2802	574	38	and	and	CCONJ
taxlaw-2802	574	39	organization	organization	NOUN
taxlaw-2802	574	40	of	of	ADP
taxlaw-2802	574	41	the	the	DET
taxlaw-2802	574	42	covered	cover	VERB
taxlaw-2802	574	43	opinion	opinion	NOUN
taxlaw-2802	574	44	regulations	regulation	NOUN
taxlaw-2802	574	45	have	have	AUX
taxlaw-2802	574	46	been	be	AUX
taxlaw-2802	574	47	disparaged	disparage	VERB
taxlaw-2802	574	48	as	as	ADP
taxlaw-2802	574	49	unworkably	unworkably	ADV
taxlaw-2802	574	50	complex	complex	ADJ
taxlaw-2802	574	51	.	.	PUNCT
taxlaw-2802	575	1	critics	critic	NOUN
taxlaw-2802	575	2	maintain	maintain	VERB
taxlaw-2802	575	3	that	that	SCONJ
taxlaw-2802	575	4	the	the	DET
taxlaw-2802	575	5	regulations	regulation	NOUN
taxlaw-2802	575	6	are	be	AUX
taxlaw-2802	575	7	unnecessarily	unnecessarily	ADV
taxlaw-2802	575	8	complicated	complicate	VERB
taxlaw-2802	575	9	,	,	PUNCT
taxlaw-2802	575	10	“	"	PUNCT
taxlaw-2802	575	11	with	with	ADP
taxlaw-2802	575	12	numerous	numerous	ADJ
taxlaw-2802	575	13	defined	define	VERB
taxlaw-2802	575	14	terms	term	NOUN
taxlaw-2802	575	15	and	and	CCONJ
taxlaw-2802	575	16	overlapping	overlap	VERB
taxlaw-2802	575	17	standards	standard	NOUN
taxlaw-2802	575	18	and	and	CCONJ
taxlaw-2802	575	19	definitions	definition	NOUN
taxlaw-2802	575	20	.	.	PUNCT
taxlaw-2802	575	21	”107	”107	PUNCT
taxlaw-2802	576	1	they	they	PRON
taxlaw-2802	576	2	complain	complain	VERB
taxlaw-2802	576	3	that	that	SCONJ
taxlaw-2802	576	4	,	,	PUNCT
taxlaw-2802	576	5	before	before	ADP
taxlaw-2802	576	6	providing	provide	VERB
taxlaw-2802	576	7	any	any	DET
taxlaw-2802	576	8	written	write	VERB
taxlaw-2802	576	9	advice	advice	NOUN
taxlaw-2802	576	10	to	to	ADP
taxlaw-2802	576	11	a	a	DET
taxlaw-2802	576	12	client	client	NOUN
taxlaw-2802	576	13	,	,	PUNCT
taxlaw-2802	576	14	an	an	DET
taxlaw-2802	576	15	attorney	attorney	NOUN
taxlaw-2802	576	16	must	must	AUX
taxlaw-2802	576	17	spend	spend	VERB
taxlaw-2802	576	18	an	an	DET
taxlaw-2802	576	19	inordinate	inordinate	ADJ
taxlaw-2802	576	20	amount	amount	NOUN
taxlaw-2802	576	21	of	of	ADP
taxlaw-2802	576	22	time	time	NOUN
taxlaw-2802	576	23	sifting	sift	VERB
taxlaw-2802	576	24	through	through	ADP
taxlaw-2802	576	25	various	various	ADJ
taxlaw-2802	576	26	arcane	arcane	ADJ
taxlaw-2802	576	27	regulatory	regulatory	ADJ
taxlaw-2802	576	28	provisions	provision	NOUN
taxlaw-2802	576	29	to	to	PART
taxlaw-2802	576	30	try	try	VERB
taxlaw-2802	576	31	to	to	PART
taxlaw-2802	576	32	figure	figure	VERB
taxlaw-2802	576	33	out	out	ADP
taxlaw-2802	576	34	which	which	DET
taxlaw-2802	576	35	categories	category	NOUN
taxlaw-2802	576	36	his	his	PRON
taxlaw-2802	576	37	or	or	CCONJ
taxlaw-2802	576	38	her	her	PRON
taxlaw-2802	576	39	opinion	opinion	NOUN
taxlaw-2802	576	40	may	may	AUX
taxlaw-2802	576	41	come	come	VERB
taxlaw-2802	576	42	within	within	ADV
taxlaw-2802	576	43	,	,	PUNCT
taxlaw-2802	576	44	which	which	DET
taxlaw-2802	576	45	exceptions	exception	NOUN
taxlaw-2802	576	46	or	or	CCONJ
taxlaw-2802	576	47	opt	opt	VERB
taxlaw-2802	576	48	-	-	PUNCT
taxlaw-2802	576	49	out	out	ADP
taxlaw-2802	576	50	provisions	provision	NOUN
taxlaw-2802	576	51	may	may	AUX
taxlaw-2802	576	52	be	be	AUX
taxlaw-2802	576	53	relevant	relevant	ADJ
taxlaw-2802	576	54	,	,	PUNCT
taxlaw-2802	576	55	and	and	CCONJ
taxlaw-2802	576	56	which	which	DET
taxlaw-2802	576	57	requirements	requirement	NOUN
taxlaw-2802	576	58	therefore	therefore	ADV
taxlaw-2802	576	59	apply	apply	VERB
taxlaw-2802	576	60	to	to	ADP
taxlaw-2802	576	61	his	his	PRON
taxlaw-2802	576	62	or	or	CCONJ
taxlaw-2802	576	63	her	her	PRON
taxlaw-2802	576	64	project.108	project.108	NOUN
taxlaw-2802	576	65	as	as	ADP
taxlaw-2802	576	66	a	a	DET
taxlaw-2802	576	67	consequence	consequence	NOUN
taxlaw-2802	576	68	,	,	PUNCT
taxlaw-2802	576	69	tax	tax	NOUN
taxlaw-2802	576	70	attorneys	attorney	NOUN
taxlaw-2802	576	71	may	may	AUX
taxlaw-2802	576	72	actually	actually	ADV
taxlaw-2802	576	73	have	have	VERB
taxlaw-2802	576	74	to	to	PART
taxlaw-2802	576	75	spend	spend	VERB
taxlaw-2802	576	76	more	more	ADJ
taxlaw-2802	576	77	time	time	NOUN
taxlaw-2802	576	78	deciphering	decipher	VERB
taxlaw-2802	576	79	the	the	DET
taxlaw-2802	576	80	rules	rule	NOUN
taxlaw-2802	576	81	that	that	PRON
taxlaw-2802	576	82	govern	govern	VERB
taxlaw-2802	576	83	their	their	PRON
taxlaw-2802	576	84	opinions	opinion	NOUN
taxlaw-2802	576	85	than	than	SCONJ
taxlaw-2802	576	86	they	they	PRON
taxlaw-2802	576	87	spend	spend	VERB
taxlaw-2802	576	88	considering	consider	VERB
taxlaw-2802	576	89	the	the	DET
taxlaw-2802	576	90	substance	substance	NOUN
taxlaw-2802	576	91	of	of	ADP
taxlaw-2802	576	92	the	the	DET
taxlaw-2802	576	93	tax	tax	NOUN
taxlaw-2802	576	94	matters	matter	NOUN
taxlaw-2802	576	95	on	on	ADP
taxlaw-2802	576	96	which	which	PRON
taxlaw-2802	576	97	they	they	PRON
taxlaw-2802	576	98	are	be	AUX
taxlaw-2802	576	99	opining.109	opining.109	VERB
taxlaw-2802	576	100	according	accord	VERB
taxlaw-2802	576	101	to	to	ADP
taxlaw-2802	576	102	the	the	DET
taxlaw-2802	576	103	critics	critic	NOUN
taxlaw-2802	576	104	,	,	PUNCT
taxlaw-2802	576	105	simply	simply	ADV
taxlaw-2802	576	106	forcing	force	VERB
taxlaw-2802	576	107	tax	tax	NOUN
taxlaw-2802	576	108	attorneys	attorney	NOUN
taxlaw-2802	576	109	to	to	PART
taxlaw-2802	576	110	focus	focus	VERB
taxlaw-2802	576	111	so	so	ADV
taxlaw-2802	576	112	much	much	ADJ
taxlaw-2802	576	113	time	time	NOUN
taxlaw-2802	576	114	and	and	CCONJ
taxlaw-2802	576	115	attention	attention	NOUN
taxlaw-2802	576	116	on	on	ADP
taxlaw-2802	576	117	the	the	DET
taxlaw-2802	576	118	form	form	NOUN
taxlaw-2802	576	119	and	and	CCONJ
taxlaw-2802	576	120	procedure	procedure	NOUN
taxlaw-2802	576	121	for	for	ADP
taxlaw-2802	576	122	opinion	opinion	NOUN
taxlaw-2802	576	123	-	-	PUNCT
taxlaw-2802	576	124	giving	giving	NOUN
taxlaw-2802	576	125	,	,	PUNCT
taxlaw-2802	576	126	when	when	SCONJ
taxlaw-2802	576	127	they	they	PRON
taxlaw-2802	576	128	should	should	AUX
taxlaw-2802	576	129	instead	instead	ADV
taxlaw-2802	576	130	be	be	AUX
taxlaw-2802	576	131	thinking	think	VERB
taxlaw-2802	576	132	about	about	ADP
taxlaw-2802	576	133	“	"	PUNCT
taxlaw-2802	576	134	real	real	ADJ
taxlaw-2802	576	135	”	"	PUNCT
taxlaw-2802	576	136	tax	tax	NOUN
taxlaw-2802	576	137	issues	issue	NOUN
taxlaw-2802	576	138	,	,	PUNCT
taxlaw-2802	576	139	may	may	AUX
taxlaw-2802	576	140	itself	itself	PRON
taxlaw-2802	576	141	diminish	diminish	VERB
taxlaw-2802	576	142	the	the	DET
taxlaw-2802	576	143	quality	quality	NOUN
taxlaw-2802	576	144	of	of	ADP
taxlaw-2802	576	145	the	the	DET
taxlaw-2802	576	146	advice	advice	NOUN
taxlaw-2802	576	147	that	that	PRON
taxlaw-2802	576	148	the	the	DET
taxlaw-2802	576	149	attorneys	attorney	NOUN
taxlaw-2802	576	150	ultimately	ultimately	ADV
taxlaw-2802	576	151	provide.110	provide.110	PROPN
taxlaw-2802	576	152	b.	b.	PROPN
taxlaw-2802	577	1	the	the	DET
taxlaw-2802	577	2	regulations	regulation	NOUN
taxlaw-2802	577	3	impose	impose	VERB
taxlaw-2802	577	4	prohibitive	prohibitive	ADJ
taxlaw-2802	577	5	time	time	NOUN
taxlaw-2802	577	6	and	and	CCONJ
taxlaw-2802	577	7	cost	cost	VERB
taxlaw-2802	577	8	burdens	burden	NOUN
taxlaw-2802	577	9	from	from	ADP
taxlaw-2802	577	10	here	here	ADV
taxlaw-2802	577	11	,	,	PUNCT
taxlaw-2802	577	12	things	thing	NOUN
taxlaw-2802	577	13	only	only	ADV
taxlaw-2802	577	14	get	get	VERB
taxlaw-2802	577	15	worse	bad	ADJ
taxlaw-2802	577	16	according	accord	VERB
taxlaw-2802	577	17	to	to	ADP
taxlaw-2802	577	18	the	the	DET
taxlaw-2802	577	19	regulations	regulation	NOUN
taxlaw-2802	577	20	’	'	PUNCT
taxlaw-2802	577	21	many	many	ADJ
taxlaw-2802	577	22	detractors	detractor	NOUN
taxlaw-2802	577	23	.	.	PUNCT
taxlaw-2802	578	1	assume	assume	VERB
taxlaw-2802	578	2	that	that	SCONJ
taxlaw-2802	578	3	a	a	DET
taxlaw-2802	578	4	client	client	NOUN
taxlaw-2802	578	5	asks	ask	VERB
taxlaw-2802	578	6	to	to	PART
taxlaw-2802	578	7	receive	receive	VERB
taxlaw-2802	578	8	—	—	PUNCT
taxlaw-2802	578	9	or	or	CCONJ
taxlaw-2802	578	10	that	that	SCONJ
taxlaw-2802	578	11	an	an	DET
taxlaw-2802	578	12	attorney	attorney	NOUN
taxlaw-2802	578	13	determines	determine	VERB
taxlaw-2802	578	14	that	that	SCONJ
taxlaw-2802	578	15	it	it	PRON
taxlaw-2802	578	16	would	would	AUX
taxlaw-2802	578	17	be	be	AUX
taxlaw-2802	578	18	prudent	prudent	ADJ
taxlaw-2802	578	19	to	to	PART
taxlaw-2802	578	20	provide	provide	VERB
taxlaw-2802	578	21	—	—	PUNCT
taxlaw-2802	578	22	written	write	VERB
taxlaw-2802	578	23	advice	advice	NOUN
taxlaw-2802	578	24	with	with	ADP
taxlaw-2802	578	25	respect	respect	NOUN
taxlaw-2802	578	26	to	to	ADP
taxlaw-2802	578	27	a	a	DET
taxlaw-2802	578	28	particular	particular	ADJ
taxlaw-2802	578	29	tax	tax	NOUN
taxlaw-2802	578	30	matter	matter	NOUN
taxlaw-2802	578	31	.	.	PUNCT
taxlaw-2802	579	1	if	if	SCONJ
taxlaw-2802	579	2	,	,	PUNCT
taxlaw-2802	579	3	after	after	ADP
taxlaw-2802	579	4	combing	comb	VERB
taxlaw-2802	579	5	through	through	ADP
taxlaw-2802	579	6	the	the	DET
taxlaw-2802	579	7	covered	covered	ADJ
taxlaw-2802	579	8	opinion	opinion	NOUN
taxlaw-2802	579	9	regulations	regulation	NOUN
taxlaw-2802	579	10	,	,	PUNCT
taxlaw-2802	579	11	a	a	DET
taxlaw-2802	579	12	practitioner	practitioner	NOUN
taxlaw-2802	579	13	concludes	conclude	VERB
taxlaw-2802	579	14	that	that	SCONJ
taxlaw-2802	579	15	his	his	PRON
taxlaw-2802	579	16	or	or	CCONJ
taxlaw-2802	579	17	her	her	PRON
taxlaw-2802	579	18	written	write	VERB
taxlaw-2802	579	19	advice	advice	NOUN
taxlaw-2802	579	20	would	would	AUX
taxlaw-2802	579	21	constitute	constitute	VERB
taxlaw-2802	579	22	a	a	DET
taxlaw-2802	579	23	covered	covered	ADJ
taxlaw-2802	579	24	opinion	opinion	NOUN
taxlaw-2802	579	25	(	(	PUNCT
taxlaw-2802	579	26	as	as	SCONJ
taxlaw-2802	579	27	will	will	AUX
taxlaw-2802	579	28	very	very	ADV
taxlaw-2802	579	29	often	often	ADV
taxlaw-2802	579	30	be	be	AUX
taxlaw-2802	579	31	the	the	DET
taxlaw-2802	579	32	case111	case111	PROPN
taxlaw-2802	579	33	)	)	PUNCT
taxlaw-2802	579	34	,	,	PUNCT
taxlaw-2802	579	35	then	then	ADV
taxlaw-2802	579	36	the	the	DET
taxlaw-2802	579	37	regulations	regulation	NOUN
taxlaw-2802	579	38	require	require	VERB
taxlaw-2802	579	39	the	the	DET
taxlaw-2802	579	40	practitioner	practitioner	NOUN
taxlaw-2802	579	41	to	to	PART
taxlaw-2802	579	42	provide	provide	VERB
taxlaw-2802	579	43	a	a	DET
taxlaw-2802	579	44	full	full	ADV
taxlaw-2802	579	45	-	-	PUNCT
taxlaw-2802	579	46	blown	blow	VERB
taxlaw-2802	579	47	opinion	opinion	NOUN
taxlaw-2802	579	48	that	that	PRON
taxlaw-2802	579	49	satisfies	satisfy	VERB
taxlaw-2802	579	50	the	the	DET
taxlaw-2802	579	51	exacting	exact	VERB
taxlaw-2802	579	52	due	due	ADJ
taxlaw-2802	579	53	diligence	diligence	NOUN
taxlaw-2802	579	54	and	and	CCONJ
taxlaw-2802	579	55	drafting	drafting	NOUN
taxlaw-2802	579	56	standards	standard	NOUN
taxlaw-2802	579	57	set	set	VERB
taxlaw-2802	579	58	forth	forth	ADV
taxlaw-2802	579	59	in	in	ADP
taxlaw-2802	579	60	circular	circular	ADJ
taxlaw-2802	579	61	230	230	NUM
taxlaw-2802	579	62	§	§	PROPN
taxlaw-2802	579	63	10.35(c).112	10.35(c).112	NUM
taxlaw-2802	579	64	of	of	ADP
taxlaw-2802	579	65	course	course	NOUN
taxlaw-2802	579	66	,	,	PUNCT
taxlaw-2802	579	67	if	if	SCONJ
taxlaw-2802	579	68	the	the	DET
taxlaw-2802	579	69	advice	advice	NOUN
taxlaw-2802	579	70	constitutes	constitute	VERB
taxlaw-2802	579	71	a	a	DET
taxlaw-2802	579	72	“	"	PUNCT
taxlaw-2802	579	73	reliance	reliance	NOUN
taxlaw-2802	579	74	opinion	opinion	NOUN
taxlaw-2802	579	75	”	"	PUNCT
taxlaw-2802	579	76	that	that	PRON
taxlaw-2802	579	77	relates	relate	VERB
taxlaw-2802	579	78	to	to	ADP
taxlaw-2802	579	79	a	a	DET
taxlaw-2802	579	80	significant	significant	ADJ
taxlaw-2802	579	81	purpose	purpose	NOUN
taxlaw-2802	579	82	transaction	transaction	NOUN
taxlaw-2802	579	83	,	,	PUNCT
taxlaw-2802	579	84	the	the	DET
taxlaw-2802	579	85	practitioner	practitioner	NOUN
taxlaw-2802	579	86	can	can	AUX
taxlaw-2802	579	87	opt	opt	VERB
taxlaw-2802	579	88	out	out	ADP
taxlaw-2802	579	89	of	of	ADP
taxlaw-2802	579	90	compliance	compliance	NOUN
taxlaw-2802	579	91	with	with	ADP
taxlaw-2802	579	92	the	the	DET
taxlaw-2802	579	93	§	§	PROPN
taxlaw-2802	579	94	10.35(c	10.35(c	NUM
taxlaw-2802	579	95	)	)	PUNCT
taxlaw-2802	579	96	regulations	regulation	NOUN
taxlaw-2802	579	97	by	by	ADP
taxlaw-2802	579	98	including	include	VERB
taxlaw-2802	579	99	a	a	DET
taxlaw-2802	579	100	prominent	prominent	ADJ
taxlaw-2802	579	101	non	non	ADJ
taxlaw-2802	579	102	-	-	ADJ
taxlaw-2802	579	103	reliance	reliance	ADJ
taxlaw-2802	579	104	disclaimer	disclaimer	NOUN
taxlaw-2802	579	105	in	in	ADP
taxlaw-2802	579	106	the	the	DET
taxlaw-2802	579	107	opinion.113	opinion.113	PROPN
taxlaw-2802	579	108	however	however	ADV
taxlaw-2802	579	109	,	,	PUNCT
taxlaw-2802	579	110	while	while	SCONJ
taxlaw-2802	579	111	such	such	ADJ
taxlaw-2802	579	112	disclaimers	disclaimer	NOUN
taxlaw-2802	579	113	have	have	AUX
taxlaw-2802	579	114	become	become	VERB
taxlaw-2802	579	115	commonplace	commonplace	ADJ
taxlaw-2802	579	116	,	,	PUNCT
taxlaw-2802	579	117	there	there	PRON
taxlaw-2802	579	118	are	be	VERB
taxlaw-2802	579	119	significant	significant	ADJ
taxlaw-2802	579	120	107	107	NUM
taxlaw-2802	579	121	.	.	PUNCT
taxlaw-2802	580	1	schumacher	schumacher	PROPN
taxlaw-2802	580	2	,	,	PUNCT
taxlaw-2802	580	3	supra	supra	PROPN
taxlaw-2802	580	4	note	note	PROPN
taxlaw-2802	580	5	72	72	NUM
taxlaw-2802	580	6	,	,	PUNCT
taxlaw-2802	580	7	at	at	ADP
taxlaw-2802	580	8	63	63	NUM
taxlaw-2802	580	9	.	.	PUNCT
taxlaw-2802	580	10	108	108	NUM
taxlaw-2802	580	11	.	.	PUNCT
taxlaw-2802	581	1	see	see	VERB
taxlaw-2802	581	2	,	,	PUNCT
taxlaw-2802	581	3	e.g.	e.g.	ADV
taxlaw-2802	581	4	,	,	PUNCT
taxlaw-2802	581	5	paul	paul	PROPN
taxlaw-2802	581	6	,	,	PUNCT
taxlaw-2802	581	7	supra	supra	PROPN
taxlaw-2802	581	8	note	note	PROPN
taxlaw-2802	581	9	66	66	NUM
taxlaw-2802	581	10	,	,	PUNCT
taxlaw-2802	581	11	at	at	ADP
taxlaw-2802	581	12	17	17	NUM
taxlaw-2802	581	13	-	-	SYM
taxlaw-2802	581	14	18	18	NUM
taxlaw-2802	581	15	.	.	PUNCT
taxlaw-2802	582	1	109	109	NUM
taxlaw-2802	582	2	.	.	PUNCT
taxlaw-2802	583	1	see	see	VERB
taxlaw-2802	583	2	i	i	PRON
taxlaw-2802	583	3	d.	d.	PROPN
taxlaw-2802	583	4	at	at	ADP
taxlaw-2802	583	5	18	18	NUM
taxlaw-2802	583	6	;	;	PUNCT
taxlaw-2802	583	7	schumacher	schumacher	PROPN
taxlaw-2802	583	8	,	,	PUNCT
taxlaw-2802	583	9	supra	supra	PROPN
taxlaw-2802	583	10	note	note	PROPN
taxlaw-2802	583	11	72	72	NUM
taxlaw-2802	583	12	,	,	PUNCT
taxlaw-2802	583	13	at	at	ADP
taxlaw-2802	583	14	63	63	NUM
taxlaw-2802	583	15	.	.	PUNCT
taxlaw-2802	584	1	110	110	NUM
taxlaw-2802	584	2	.	.	PUNCT
taxlaw-2802	585	1	see	see	VERB
taxlaw-2802	585	2	schumacher	schumacher	PROPN
taxlaw-2802	585	3	,	,	PUNCT
taxlaw-2802	585	4	supra	supra	PROPN
taxlaw-2802	585	5	note	note	PROPN
taxlaw-2802	585	6	72	72	NUM
taxlaw-2802	585	7	,	,	PUNCT
taxlaw-2802	585	8	at	at	ADP
taxlaw-2802	585	9	63	63	NUM
taxlaw-2802	585	10	;	;	PUNCT
taxlaw-2802	585	11	paul	paul	PROPN
taxlaw-2802	585	12	,	,	PUNCT
taxlaw-2802	585	13	supra	supra	PROPN
taxlaw-2802	585	14	note	note	PROPN
taxlaw-2802	585	15	66	66	NUM
taxlaw-2802	585	16	,	,	PUNCT
taxlaw-2802	585	17	at	at	ADP
taxlaw-2802	585	18	17	17	NUM
taxlaw-2802	585	19	-	-	SYM
taxlaw-2802	585	20	18	18	NUM
taxlaw-2802	585	21	.	.	NOUN
taxlaw-2802	585	22	111	111	NUM
taxlaw-2802	585	23	.	.	PUNCT
taxlaw-2802	586	1	this	this	PRON
taxlaw-2802	586	2	is	be	AUX
taxlaw-2802	586	3	because	because	SCONJ
taxlaw-2802	586	4	virtually	virtually	ADV
taxlaw-2802	586	5	any	any	DET
taxlaw-2802	586	6	written	write	VERB
taxlaw-2802	586	7	tax	tax	NOUN
taxlaw-2802	586	8	advice	advice	NOUN
taxlaw-2802	586	9	has	have	VERB
taxlaw-2802	586	10	the	the	DET
taxlaw-2802	586	11	potential	potential	NOUN
taxlaw-2802	586	12	to	to	PART
taxlaw-2802	586	13	come	come	VERB
taxlaw-2802	586	14	within	within	ADP
taxlaw-2802	586	15	the	the	DET
taxlaw-2802	586	16	broad	broad	ADJ
taxlaw-2802	586	17	scope	scope	NOUN
taxlaw-2802	586	18	of	of	ADP
taxlaw-2802	586	19	a	a	DET
taxlaw-2802	586	20	significant	significant	ADJ
taxlaw-2802	586	21	purpose	purpose	NOUN
taxlaw-2802	586	22	transaction	transaction	NOUN
taxlaw-2802	586	23	opinion	opinion	NOUN
taxlaw-2802	586	24	.	.	PUNCT
taxlaw-2802	587	1	112	112	NUM
taxlaw-2802	587	2	.	.	PUNCT
taxlaw-2802	588	1	see	see	VERB
taxlaw-2802	588	2	weiser	weiser	PROPN
taxlaw-2802	588	3	,	,	PUNCT
taxlaw-2802	588	4	supra	supra	PROPN
taxlaw-2802	588	5	note	note	PROPN
taxlaw-2802	588	6	15	15	NUM
taxlaw-2802	588	7	,	,	PUNCT
taxlaw-2802	588	8	at	at	ADP
taxlaw-2802	588	9	29	29	NUM
taxlaw-2802	588	10	-	-	SYM
taxlaw-2802	588	11	30	30	NUM
taxlaw-2802	588	12	.	.	PUNCT
taxlaw-2802	588	13	113	113	NUM
taxlaw-2802	588	14	.	.	PUNCT
taxlaw-2802	589	1	for	for	ADP
taxlaw-2802	589	2	a	a	DET
taxlaw-2802	589	3	description	description	NOUN
taxlaw-2802	589	4	of	of	ADP
taxlaw-2802	589	5	what	what	PRON
taxlaw-2802	589	6	constitutes	constitute	VERB
taxlaw-2802	589	7	a	a	DET
taxlaw-2802	589	8	“	"	PUNCT
taxlaw-2802	589	9	reliance	reliance	NOUN
taxlaw-2802	589	10	opinion	opinion	NOUN
taxlaw-2802	589	11	”	"	PUNCT
taxlaw-2802	589	12	under	under	ADP
taxlaw-2802	589	13	circular	circular	ADJ
taxlaw-2802	589	14	230	230	NUM
taxlaw-2802	589	15	,	,	PUNCT
taxlaw-2802	589	16	see	see	VERB
taxlaw-2802	589	17	supra	supra	PROPN
taxlaw-2802	589	18	note	note	PROPN
taxlaw-2802	589	19	8	8	NUM
taxlaw-2802	589	20	.	.	PUNCT
taxlaw-2802	590	1	it	it	PRON
taxlaw-2802	590	2	is	be	AUX
taxlaw-2802	590	3	also	also	ADV
taxlaw-2802	590	4	possible	possible	ADJ
taxlaw-2802	590	5	to	to	PART
taxlaw-2802	590	6	opt	opt	VERB
taxlaw-2802	590	7	out	out	ADP
taxlaw-2802	590	8	of	of	ADP
taxlaw-2802	590	9	compliance	compliance	NOUN
taxlaw-2802	590	10	with	with	ADP
taxlaw-2802	590	11	the	the	DET
taxlaw-2802	590	12	circular	circular	ADJ
taxlaw-2802	590	13	230	230	NUM
taxlaw-2802	590	14	§	§	PROPN
taxlaw-2802	590	15	10.35(c	10.35(c	NUM
taxlaw-2802	590	16	)	)	PUNCT
taxlaw-2802	590	17	regulations	regulation	NOUN
taxlaw-2802	590	18	in	in	ADP
taxlaw-2802	590	19	the	the	DET
taxlaw-2802	590	20	case	case	NOUN
taxlaw-2802	590	21	of	of	ADP
taxlaw-2802	590	22	a	a	DET
taxlaw-2802	590	23	“	"	PUNCT
taxlaw-2802	590	24	marketed	market	VERB
taxlaw-2802	590	25	opinion	opinion	NOUN
taxlaw-2802	590	26	”	"	PUNCT
taxlaw-2802	590	27	that	that	PRON
taxlaw-2802	590	28	relates	relate	VERB
taxlaw-2802	590	29	to	to	ADP
taxlaw-2802	590	30	a	a	DET
taxlaw-2802	590	31	significant	significant	ADJ
taxlaw-2802	590	32	purpose	purpose	NOUN
taxlaw-2802	590	33	transaction	transaction	NOUN
taxlaw-2802	590	34	by	by	ADP
taxlaw-2802	590	35	including	include	VERB
taxlaw-2802	590	36	both	both	CCONJ
taxlaw-2802	590	37	a	a	DET
taxlaw-2802	590	38	non	non	ADJ
taxlaw-2802	590	39	-	-	ADJ
taxlaw-2802	590	40	reliance	reliance	ADJ
taxlaw-2802	590	41	disclaimer	disclaimer	NOUN
taxlaw-2802	590	42	and	and	CCONJ
taxlaw-2802	590	43	certain	certain	ADJ
taxlaw-2802	590	44	other	other	ADJ
taxlaw-2802	590	45	disclaimers	disclaimer	NOUN
taxlaw-2802	590	46	.	.	PUNCT
taxlaw-2802	591	1	for	for	ADP
taxlaw-2802	591	2	a	a	DET
taxlaw-2802	591	3	description	description	NOUN
taxlaw-2802	591	4	of	of	ADP
taxlaw-2802	591	5	what	what	PRON
taxlaw-2802	591	6	constitutes	constitute	VERB
taxlaw-2802	591	7	a	a	DET
taxlaw-2802	591	8	“	"	PUNCT
taxlaw-2802	591	9	marketed	marketed	ADJ
taxlaw-2802	591	10	opinion	opinion	NOUN
taxlaw-2802	591	11	”	"	PUNCT
taxlaw-2802	591	12	under	under	ADP
taxlaw-2802	591	13	circular	circular	ADJ
taxlaw-2802	591	14	230	230	NUM
taxlaw-2802	591	15	,	,	PUNCT
taxlaw-2802	591	16	see	see	VERB
taxlaw-2802	591	17	supra	supra	PROPN
taxlaw-2802	591	18	note	note	NOUN
taxlaw-2802	591	19	9	9	NUM
taxlaw-2802	591	20	.	.	X
taxlaw-2802	591	21	for	for	ADP
taxlaw-2802	591	22	a	a	DET
taxlaw-2802	591	23	description	description	NOUN
taxlaw-2802	591	24	of	of	ADP
taxlaw-2802	591	25	the	the	DET
taxlaw-2802	591	26	covered	covered	ADJ
taxlaw-2802	591	27	opinion	opinion	NOUN
taxlaw-2802	591	28	regulations	regulation	NOUN
taxlaw-2802	591	29	’	'	PUNCT
taxlaw-2802	591	30	opt	opt	VERB
taxlaw-2802	591	31	-	-	PUNCT
taxlaw-2802	591	32	out	out	ADP
taxlaw-2802	591	33	provisions	provision	NOUN
taxlaw-2802	591	34	,	,	PUNCT
taxlaw-2802	591	35	see	see	VERB
taxlaw-2802	591	36	supra	supra	PROPN
taxlaw-2802	591	37	notes	note	VERB
taxlaw-2802	591	38	49	49	NUM
taxlaw-2802	591	39	-	-	SYM
taxlaw-2802	591	40	54	54	NUM
taxlaw-2802	591	41	and	and	CCONJ
taxlaw-2802	591	42	accompanying	accompany	VERB
taxlaw-2802	591	43	text	text	NOUN
taxlaw-2802	591	44	.	.	PUNCT
taxlaw-2802	592	1	2011	2011	NUM
taxlaw-2802	592	2	]	]	PUNCT
taxlaw-2802	592	3	circular	circular	PROPN
taxlaw-2802	592	4	argume	argume	PROPN
taxlaw-2802	592	5	�	�	PROPN
taxlaw-2802	592	6	t	t	PROPN
taxlaw-2802	592	7	171	171	NUM
taxlaw-2802	592	8	drawbacks	drawback	NOUN
taxlaw-2802	592	9	to	to	ADP
taxlaw-2802	592	10	them	they	PRON
taxlaw-2802	592	11	(	(	PUNCT
taxlaw-2802	592	12	as	as	SCONJ
taxlaw-2802	592	13	discussed	discuss	VERB
taxlaw-2802	592	14	further	further	ADJ
taxlaw-2802	592	15	below).114	below).114	NOUN
taxlaw-2802	592	16	moreover	moreover	ADV
taxlaw-2802	592	17	,	,	PUNCT
taxlaw-2802	592	18	the	the	DET
taxlaw-2802	592	19	possibility	possibility	NOUN
taxlaw-2802	592	20	of	of	ADP
taxlaw-2802	592	21	opting	opt	VERB
taxlaw-2802	592	22	out	out	ADP
taxlaw-2802	592	23	of	of	ADP
taxlaw-2802	592	24	compliance	compliance	NOUN
taxlaw-2802	592	25	with	with	ADP
taxlaw-2802	592	26	§	§	PROPN
taxlaw-2802	592	27	10.35(c	10.35(c	NUM
taxlaw-2802	592	28	)	)	PUNCT
taxlaw-2802	592	29	does	do	AUX
taxlaw-2802	592	30	not	not	PART
taxlaw-2802	592	31	even	even	ADV
taxlaw-2802	592	32	exist	exist	VERB
taxlaw-2802	592	33	in	in	ADP
taxlaw-2802	592	34	the	the	DET
taxlaw-2802	592	35	case	case	NOUN
taxlaw-2802	592	36	of	of	ADP
taxlaw-2802	592	37	opinions	opinion	NOUN
taxlaw-2802	592	38	related	relate	VERB
taxlaw-2802	592	39	to	to	ADP
taxlaw-2802	592	40	listed	list	VERB
taxlaw-2802	592	41	transactions	transaction	NOUN
taxlaw-2802	592	42	or	or	CCONJ
taxlaw-2802	592	43	principal	principal	ADJ
taxlaw-2802	592	44	purpose	purpose	NOUN
taxlaw-2802	592	45	transactions.115	transactions.115	PRON
taxlaw-2802	592	46	the	the	DET
taxlaw-2802	592	47	critics	critic	NOUN
taxlaw-2802	592	48	assert	assert	VERB
taxlaw-2802	592	49	that	that	SCONJ
taxlaw-2802	592	50	meeting	meet	VERB
taxlaw-2802	592	51	the	the	DET
taxlaw-2802	592	52	§	§	PROPN
taxlaw-2802	592	53	10.35(c	10.35(c	NUM
taxlaw-2802	592	54	)	)	PUNCT
taxlaw-2802	592	55	standards	standard	NOUN
taxlaw-2802	592	56	greatly	greatly	ADV
taxlaw-2802	592	57	increases	increase	VERB
taxlaw-2802	592	58	the	the	DET
taxlaw-2802	592	59	time	time	NOUN
taxlaw-2802	592	60	burden	burden	NOUN
taxlaw-2802	592	61	associated	associate	VERB
taxlaw-2802	592	62	with	with	ADP
taxlaw-2802	592	63	providing	provide	VERB
taxlaw-2802	592	64	such	such	ADJ
taxlaw-2802	592	65	tax	tax	NOUN
taxlaw-2802	592	66	advice	advice	NOUN
taxlaw-2802	592	67	and	and	CCONJ
taxlaw-2802	592	68	,	,	PUNCT
taxlaw-2802	592	69	therefore	therefore	ADV
taxlaw-2802	592	70	,	,	PUNCT
taxlaw-2802	592	71	substantially	substantially	ADV
taxlaw-2802	592	72	increases	increase	VERB
taxlaw-2802	592	73	the	the	DET
taxlaw-2802	592	74	cost	cost	NOUN
taxlaw-2802	592	75	of	of	ADP
taxlaw-2802	592	76	such	such	ADJ
taxlaw-2802	592	77	advice	advice	NOUN
taxlaw-2802	592	78	to	to	ADP
taxlaw-2802	592	79	clients.116	clients.116	DET
taxlaw-2802	592	80	this	this	PRON
taxlaw-2802	592	81	,	,	PUNCT
taxlaw-2802	592	82	in	in	ADP
taxlaw-2802	592	83	turn	turn	NOUN
taxlaw-2802	592	84	,	,	PUNCT
taxlaw-2802	592	85	strains	strain	VERB
taxlaw-2802	592	86	the	the	DET
taxlaw-2802	592	87	relationship	relationship	NOUN
taxlaw-2802	592	88	between	between	ADP
taxlaw-2802	592	89	tax	tax	NOUN
taxlaw-2802	592	90	attorneys	attorney	NOUN
taxlaw-2802	592	91	and	and	CCONJ
taxlaw-2802	592	92	their	their	PRON
taxlaw-2802	592	93	clients	client	NOUN
taxlaw-2802	592	94	.	.	PUNCT
taxlaw-2802	593	1	for	for	ADP
taxlaw-2802	593	2	example	example	NOUN
taxlaw-2802	593	3	,	,	PUNCT
taxlaw-2802	593	4	a	a	DET
taxlaw-2802	593	5	client	client	NOUN
taxlaw-2802	593	6	who	who	PRON
taxlaw-2802	593	7	wishes	wish	VERB
taxlaw-2802	593	8	to	to	PART
taxlaw-2802	593	9	receive	receive	VERB
taxlaw-2802	593	10	succinct	succinct	ADJ
taxlaw-2802	593	11	advice	advice	NOUN
taxlaw-2802	593	12	on	on	ADP
taxlaw-2802	593	13	a	a	DET
taxlaw-2802	593	14	relatively	relatively	ADV
taxlaw-2802	593	15	routine	routine	ADJ
taxlaw-2802	593	16	tax	tax	NOUN
taxlaw-2802	593	17	planning	planning	NOUN
taxlaw-2802	593	18	matter	matter	NOUN
taxlaw-2802	593	19	will	will	AUX
taxlaw-2802	593	20	likely	likely	ADV
taxlaw-2802	593	21	be	be	AUX
taxlaw-2802	593	22	upset	upset	ADJ
taxlaw-2802	593	23	to	to	PART
taxlaw-2802	593	24	find	find	VERB
taxlaw-2802	593	25	that	that	SCONJ
taxlaw-2802	593	26	the	the	DET
taxlaw-2802	593	27	brief	brief	ADJ
taxlaw-2802	593	28	e	e	NOUN
taxlaw-2802	593	29	-	-	NOUN
taxlaw-2802	593	30	mail	mail	NOUN
taxlaw-2802	593	31	response	response	NOUN
taxlaw-2802	593	32	that	that	SCONJ
taxlaw-2802	593	33	he	he	PRON
taxlaw-2802	593	34	or	or	CCONJ
taxlaw-2802	593	35	she	she	PRON
taxlaw-2802	593	36	expected	expect	VERB
taxlaw-2802	593	37	will	will	AUX
taxlaw-2802	593	38	instead	instead	ADV
taxlaw-2802	593	39	have	have	VERB
taxlaw-2802	593	40	to	to	PART
taxlaw-2802	593	41	be	be	AUX
taxlaw-2802	593	42	a	a	DET
taxlaw-2802	593	43	several	several	ADJ
taxlaw-2802	593	44	-	-	PUNCT
taxlaw-2802	593	45	page	page	NOUN
taxlaw-2802	593	46	formal	formal	ADJ
taxlaw-2802	593	47	opinion	opinion	NOUN
taxlaw-2802	593	48	,	,	PUNCT
taxlaw-2802	593	49	which	which	PRON
taxlaw-2802	593	50	will	will	AUX
taxlaw-2802	593	51	take	take	VERB
taxlaw-2802	593	52	far	far	ADV
taxlaw-2802	593	53	longer	long	ADV
taxlaw-2802	593	54	to	to	PART
taxlaw-2802	593	55	produce	produce	VERB
taxlaw-2802	593	56	and	and	CCONJ
taxlaw-2802	593	57	will	will	AUX
taxlaw-2802	593	58	cost	cost	VERB
taxlaw-2802	593	59	far	far	ADV
taxlaw-2802	593	60	more	more	ADJ
taxlaw-2802	593	61	when	when	SCONJ
taxlaw-2802	593	62	it	it	PRON
taxlaw-2802	593	63	finally	finally	ADV
taxlaw-2802	593	64	arrives.117	arrives.117	VERB
taxlaw-2802	593	65	such	such	ADJ
taxlaw-2802	593	66	experiences	experience	NOUN
taxlaw-2802	593	67	may	may	AUX
taxlaw-2802	593	68	cause	cause	VERB
taxlaw-2802	593	69	clients	client	NOUN
taxlaw-2802	593	70	to	to	PART
taxlaw-2802	593	71	conclude	conclude	VERB
taxlaw-2802	593	72	“	"	PUNCT
taxlaw-2802	593	73	that	that	SCONJ
taxlaw-2802	593	74	they	they	PRON
taxlaw-2802	593	75	can	can	AUX
taxlaw-2802	593	76	not	not	PART
taxlaw-2802	593	77	rely	rely	VERB
taxlaw-2802	593	78	on	on	ADP
taxlaw-2802	593	79	their	their	PRON
taxlaw-2802	593	80	practitioner	practitioner	NOUN
taxlaw-2802	593	81	to	to	PART
taxlaw-2802	593	82	offer	offer	VERB
taxlaw-2802	593	83	them	they	PRON
taxlaw-2802	593	84	advice	advice	NOUN
taxlaw-2802	593	85	without	without	ADP
taxlaw-2802	593	86	producing	produce	VERB
taxlaw-2802	593	87	a	a	DET
taxlaw-2802	593	88	document	document	NOUN
taxlaw-2802	593	89	that	that	PRON
taxlaw-2802	593	90	is	be	AUX
taxlaw-2802	593	91	formalistic	formalistic	ADJ
taxlaw-2802	593	92	and	and	CCONJ
taxlaw-2802	593	93	expensive	expensive	ADJ
taxlaw-2802	593	94	.	.	PUNCT
taxlaw-2802	593	95	”	"	PUNCT
taxlaw-2802	594	1	118	118	NUM
taxlaw-2802	594	2	as	as	ADP
taxlaw-2802	594	3	a	a	DET
taxlaw-2802	594	4	result	result	NOUN
taxlaw-2802	594	5	,	,	PUNCT
taxlaw-2802	594	6	in	in	ADP
taxlaw-2802	594	7	at	at	ADP
taxlaw-2802	594	8	least	least	ADJ
taxlaw-2802	594	9	some	some	PRON
taxlaw-2802	594	10	instances	instance	NOUN
taxlaw-2802	594	11	,	,	PUNCT
taxlaw-2802	594	12	clients	client	NOUN
taxlaw-2802	594	13	may	may	AUX
taxlaw-2802	594	14	become	become	VERB
taxlaw-2802	594	15	discouraged	discouraged	ADJ
taxlaw-2802	594	16	from	from	ADP
taxlaw-2802	594	17	seeking	seek	VERB
taxlaw-2802	594	18	tax	tax	NOUN
taxlaw-2802	594	19	counsel	counsel	NOUN
taxlaw-2802	594	20	in	in	ADP
taxlaw-2802	594	21	the	the	DET
taxlaw-2802	594	22	first	first	ADJ
taxlaw-2802	594	23	place.119	place.119	PROPN
taxlaw-2802	594	24	c.	c.	NOUN
taxlaw-2802	594	25	the	the	DET
taxlaw-2802	594	26	regulations	regulation	NOUN
taxlaw-2802	594	27	impede	impede	VERB
taxlaw-2802	594	28	communication	communication	NOUN
taxlaw-2802	594	29	between	between	ADP
taxlaw-2802	594	30	attorneys	attorney	NOUN
taxlaw-2802	594	31	and	and	CCONJ
taxlaw-2802	594	32	clients	client	NOUN
taxlaw-2802	594	33	,	,	PUNCT
taxlaw-2802	594	34	and	and	CCONJ
taxlaw-2802	594	35	prevent	prevent	VERB
taxlaw-2802	594	36	delivery	delivery	NOUN
taxlaw-2802	594	37	of	of	ADP
taxlaw-2802	594	38	informal	informal	ADJ
taxlaw-2802	594	39	or	or	CCONJ
taxlaw-2802	594	40	piecemeal	piecemeal	ADJ
taxlaw-2802	594	41	advice	advice	NOUN
taxlaw-2802	594	42	in	in	ADP
taxlaw-2802	594	43	addition	addition	NOUN
taxlaw-2802	594	44	to	to	ADP
taxlaw-2802	594	45	increasing	increase	VERB
taxlaw-2802	594	46	the	the	DET
taxlaw-2802	594	47	cost	cost	NOUN
taxlaw-2802	594	48	of	of	ADP
taxlaw-2802	594	49	tax	tax	NOUN
taxlaw-2802	594	50	advice	advice	NOUN
taxlaw-2802	594	51	in	in	ADP
taxlaw-2802	594	52	many	many	ADJ
taxlaw-2802	594	53	instances	instance	NOUN
taxlaw-2802	594	54	,	,	PUNCT
taxlaw-2802	594	55	some	some	DET
taxlaw-2802	594	56	critics	critic	NOUN
taxlaw-2802	594	57	charge	charge	VERB
taxlaw-2802	594	58	that	that	SCONJ
taxlaw-2802	594	59	the	the	DET
taxlaw-2802	594	60	covered	covered	ADJ
taxlaw-2802	594	61	opinion	opinion	NOUN
taxlaw-2802	594	62	regulations	regulation	NOUN
taxlaw-2802	594	63	(	(	PUNCT
taxlaw-2802	594	64	and	and	CCONJ
taxlaw-2802	594	65	particularly	particularly	ADV
taxlaw-2802	594	66	the	the	DET
taxlaw-2802	594	67	§	§	PROPN
taxlaw-2802	594	68	10.35(c	10.35(c	NUM
taxlaw-2802	594	69	)	)	PUNCT
taxlaw-2802	594	70	requirements	requirement	NOUN
taxlaw-2802	594	71	)	)	PUNCT
taxlaw-2802	594	72	impede	impede	VERB
taxlaw-2802	594	73	the	the	DET
taxlaw-2802	594	74	normal	normal	ADJ
taxlaw-2802	594	75	flow	flow	NOUN
taxlaw-2802	594	76	of	of	ADP
taxlaw-2802	594	77	communications	communication	NOUN
taxlaw-2802	594	78	between	between	ADP
taxlaw-2802	594	79	tax	tax	NOUN
taxlaw-2802	594	80	attorneys	attorney	NOUN
taxlaw-2802	594	81	and	and	CCONJ
taxlaw-2802	594	82	their	their	PRON
taxlaw-2802	594	83	transactional	transactional	ADJ
taxlaw-2802	594	84	clients	client	NOUN
taxlaw-2802	594	85	because	because	SCONJ
taxlaw-2802	594	86	they	they	PRON
taxlaw-2802	594	87	do	do	AUX
taxlaw-2802	594	88	not	not	PART
taxlaw-2802	594	89	reflect	reflect	VERB
taxlaw-2802	594	90	how	how	SCONJ
taxlaw-2802	594	91	advice	advice	NOUN
taxlaw-2802	594	92	is	be	AUX
taxlaw-2802	594	93	actually	actually	ADV
taxlaw-2802	594	94	rendered	render	VERB
taxlaw-2802	594	95	during	during	ADP
taxlaw-2802	594	96	the	the	DET
taxlaw-2802	594	97	course	course	NOUN
taxlaw-2802	594	98	of	of	ADP
taxlaw-2802	594	99	a	a	DET
taxlaw-2802	594	100	deal.120	deal.120	NOUN
taxlaw-2802	594	101	in	in	ADP
taxlaw-2802	594	102	short	short	ADJ
taxlaw-2802	594	103	,	,	PUNCT
taxlaw-2802	594	104	the	the	DET
taxlaw-2802	594	105	argument	argument	NOUN
taxlaw-2802	594	106	is	be	AUX
taxlaw-2802	594	107	that	that	DET
taxlaw-2802	594	108	transactional	transactional	ADJ
taxlaw-2802	594	109	advice	advice	NOUN
taxlaw-2802	594	110	—	—	PUNCT
taxlaw-2802	594	111	including	include	VERB
taxlaw-2802	594	112	tax	tax	NOUN
taxlaw-2802	594	113	advice	advice	NOUN
taxlaw-2802	594	114	—	—	PUNCT
taxlaw-2802	594	115	is	be	AUX
taxlaw-2802	594	116	typically	typically	ADV
taxlaw-2802	594	117	requested	request	VERB
taxlaw-2802	594	118	and	and	CCONJ
taxlaw-2802	594	119	given	give	VERB
taxlaw-2802	594	120	piecemeal	piecemeal	ADV
taxlaw-2802	594	121	during	during	ADP
taxlaw-2802	594	122	the	the	DET
taxlaw-2802	594	123	gestation	gestation	NOUN
taxlaw-2802	594	124	of	of	ADP
taxlaw-2802	594	125	a	a	DET
taxlaw-2802	594	126	deal	deal	NOUN
taxlaw-2802	594	127	,	,	PUNCT
taxlaw-2802	594	128	and	and	CCONJ
taxlaw-2802	594	129	the	the	DET
taxlaw-2802	594	130	covered	covered	ADJ
taxlaw-2802	594	131	opinion	opinion	NOUN
taxlaw-2802	594	132	regulations	regulation	NOUN
taxlaw-2802	594	133	make	make	VERB
taxlaw-2802	594	134	it	it	PRON
taxlaw-2802	594	135	harder	hard	ADJ
taxlaw-2802	594	136	to	to	PART
taxlaw-2802	594	137	provide	provide	VERB
taxlaw-2802	594	138	such	such	ADJ
taxlaw-2802	594	139	advice	advice	NOUN
taxlaw-2802	594	140	in	in	ADP
taxlaw-2802	594	141	writing	writing	NOUN
taxlaw-2802	594	142	if	if	SCONJ
taxlaw-2802	594	143	the	the	DET
taxlaw-2802	594	144	transaction	transaction	NOUN
taxlaw-2802	594	145	in	in	ADP
taxlaw-2802	594	146	question	question	NOUN
taxlaw-2802	594	147	is	be	AUX
taxlaw-2802	594	148	within	within	ADP
taxlaw-2802	594	149	the	the	DET
taxlaw-2802	594	150	regulations	regulation	NOUN
taxlaw-2802	594	151	’	'	PUNCT
taxlaw-2802	594	152	wide	wide	ADJ
taxlaw-2802	594	153	ambit	ambit	NOUN
taxlaw-2802	594	154	.	.	PUNCT
taxlaw-2802	595	1	generally	generally	ADV
taxlaw-2802	595	2	,	,	PUNCT
taxlaw-2802	595	3	a	a	DET
taxlaw-2802	595	4	client	client	NOUN
taxlaw-2802	595	5	’s	’s	PART
taxlaw-2802	595	6	first	first	ADJ
taxlaw-2802	595	7	request	request	NOUN
taxlaw-2802	595	8	for	for	ADP
taxlaw-2802	595	9	tax	tax	NOUN
taxlaw-2802	595	10	advice	advice	NOUN
taxlaw-2802	595	11	will	will	AUX
taxlaw-2802	595	12	not	not	PART
taxlaw-2802	595	13	be	be	AUX
taxlaw-2802	595	14	a	a	DET
taxlaw-2802	595	15	request	request	NOUN
taxlaw-2802	595	16	for	for	ADP
taxlaw-2802	595	17	a	a	DET
taxlaw-2802	595	18	comprehensive	comprehensive	ADJ
taxlaw-2802	595	19	opinion	opinion	NOUN
taxlaw-2802	595	20	addressing	address	VERB
taxlaw-2802	595	21	all	all	DET
taxlaw-2802	595	22	tax	tax	NOUN
taxlaw-2802	595	23	issues	issue	NOUN
taxlaw-2802	595	24	in	in	ADP
taxlaw-2802	595	25	a	a	DET
taxlaw-2802	595	26	deal	deal	NOUN
taxlaw-2802	595	27	,	,	PUNCT
taxlaw-2802	595	28	just	just	ADV
taxlaw-2802	595	29	prior	prior	ADV
taxlaw-2802	595	30	to	to	ADP
taxlaw-2802	595	31	the	the	DET
taxlaw-2802	595	32	transaction	transaction	NOUN
taxlaw-2802	595	33	’s	’s	PART
taxlaw-2802	595	34	completion	completion	NOUN
taxlaw-2802	595	35	.	.	PUNCT
taxlaw-2802	596	1	instead	instead	ADV
taxlaw-2802	596	2	,	,	PUNCT
taxlaw-2802	596	3	a	a	DET
taxlaw-2802	596	4	client	client	NOUN
taxlaw-2802	596	5	usually	usually	ADV
taxlaw-2802	596	6	seeks	seek	VERB
taxlaw-2802	596	7	advice	advice	NOUN
taxlaw-2802	596	8	in	in	ADP
taxlaw-2802	596	9	many	many	ADJ
taxlaw-2802	596	10	stages	stage	NOUN
taxlaw-2802	596	11	,	,	PUNCT
taxlaw-2802	596	12	beginning	begin	VERB
taxlaw-2802	596	13	when	when	SCONJ
taxlaw-2802	596	14	he	he	PRON
taxlaw-2802	596	15	or	or	CCONJ
taxlaw-2802	596	16	she	she	PRON
taxlaw-2802	596	17	first	first	ADV
taxlaw-2802	596	18	“	"	PUNCT
taxlaw-2802	596	19	noodles	noodle	NOUN
taxlaw-2802	596	20	”	"	PUNCT
taxlaw-2802	596	21	over	over	ADP
taxlaw-2802	596	22	a	a	DET
taxlaw-2802	596	23	deal	deal	NOUN
taxlaw-2802	596	24	’s	’s	PART
taxlaw-2802	596	25	structure	structure	NOUN
taxlaw-2802	596	26	and	and	CCONJ
taxlaw-2802	596	27	114	114	NUM
taxlaw-2802	596	28	.	.	PUNCT
taxlaw-2802	597	1	see	see	VERB
taxlaw-2802	597	2	infra	infra	NOUN
taxlaw-2802	597	3	part	part	NOUN
taxlaw-2802	597	4	iv.f	iv.f	NOUN
taxlaw-2802	597	5	.	.	PUNCT
taxlaw-2802	598	1	115	115	NUM
taxlaw-2802	598	2	.	.	PUNCT
taxlaw-2802	599	1	see	see	VERB
taxlaw-2802	599	2	supra	supra	PROPN
taxlaw-2802	599	3	note	note	PROPN
taxlaw-2802	599	4	54	54	NUM
taxlaw-2802	599	5	and	and	CCONJ
taxlaw-2802	599	6	accompanying	accompany	VERB
taxlaw-2802	599	7	text	text	NOUN
taxlaw-2802	599	8	.	.	PUNCT
taxlaw-2802	600	1	116	116	X
taxlaw-2802	600	2	.	.	PUNCT
taxlaw-2802	601	1	see	see	VERB
taxlaw-2802	601	2	,	,	PUNCT
taxlaw-2802	601	3	e.g.	e.g.	ADV
taxlaw-2802	601	4	,	,	PUNCT
taxlaw-2802	601	5	weiser	weiser	PROPN
taxlaw-2802	601	6	,	,	PUNCT
taxlaw-2802	601	7	supra	supra	PROPN
taxlaw-2802	601	8	note	note	PROPN
taxlaw-2802	601	9	15	15	NUM
taxlaw-2802	601	10	,	,	PUNCT
taxlaw-2802	601	11	at	at	ADP
taxlaw-2802	601	12	29	29	NUM
taxlaw-2802	601	13	-	-	SYM
taxlaw-2802	601	14	30	30	NUM
taxlaw-2802	601	15	;	;	PUNCT
taxlaw-2802	601	16	paul	paul	PROPN
taxlaw-2802	601	17	,	,	PUNCT
taxlaw-2802	601	18	supra	supra	PROPN
taxlaw-2802	601	19	note	note	PROPN
taxlaw-2802	601	20	66	66	NUM
taxlaw-2802	601	21	,	,	PUNCT
taxlaw-2802	601	22	at	at	ADP
taxlaw-2802	601	23	17	17	NUM
taxlaw-2802	601	24	;	;	PUNCT
taxlaw-2802	601	25	schenk	schenk	PROPN
taxlaw-2802	601	26	,	,	PUNCT
taxlaw-2802	601	27	supra	supra	PROPN
taxlaw-2802	601	28	note	note	PROPN
taxlaw-2802	601	29	67	67	NUM
taxlaw-2802	601	30	,	,	PUNCT
taxlaw-2802	601	31	at	at	ADP
taxlaw-2802	601	32	1315	1315	NUM
taxlaw-2802	601	33	;	;	PUNCT
taxlaw-2802	601	34	vasquez	vasquez	PROPN
taxlaw-2802	601	35	&	&	CCONJ
taxlaw-2802	601	36	vasquez	vasquez	PROPN
taxlaw-2802	601	37	,	,	PUNCT
taxlaw-2802	601	38	supra	supra	PROPN
taxlaw-2802	601	39	note	note	PROPN
taxlaw-2802	601	40	56	56	NUM
taxlaw-2802	601	41	,	,	PUNCT
taxlaw-2802	601	42	at	at	ADP
taxlaw-2802	601	43	295	295	NUM
taxlaw-2802	601	44	.	.	PUNCT
taxlaw-2802	602	1	117	117	NUM
taxlaw-2802	602	2	.	.	PUNCT
taxlaw-2802	603	1	vasquez	vasquez	PROPN
taxlaw-2802	603	2	&	&	CCONJ
taxlaw-2802	603	3	vasquez	vasquez	PROPN
taxlaw-2802	603	4	,	,	PUNCT
taxlaw-2802	603	5	supra	supra	PROPN
taxlaw-2802	603	6	note	note	PROPN
taxlaw-2802	603	7	56	56	NUM
taxlaw-2802	603	8	,	,	PUNCT
taxlaw-2802	603	9	at	at	ADP
taxlaw-2802	603	10	316	316	NUM
taxlaw-2802	603	11	(	(	PUNCT
taxlaw-2802	603	12	citing	cite	VERB
taxlaw-2802	603	13	richard	richard	PROPN
taxlaw-2802	603	14	m.	m.	PROPN
taxlaw-2802	603	15	lipton	lipton	PROPN
taxlaw-2802	603	16	,	,	PUNCT
taxlaw-2802	603	17	attorney	attorney	NOUN
taxlaw-2802	603	18	comments	comment	NOUN
taxlaw-2802	603	19	on	on	ADP
taxlaw-2802	603	20	proposed	propose	VERB
taxlaw-2802	603	21	circular	circular	ADJ
taxlaw-2802	603	22	230	230	NUM
taxlaw-2802	603	23	amendments	amendment	NOUN
taxlaw-2802	603	24	,	,	PUNCT
taxlaw-2802	603	25	2004	2004	NUM
taxlaw-2802	603	26	tax	tax	NOUN
taxlaw-2802	603	27	notes	note	NOUN
taxlaw-2802	603	28	today	today	NOUN
taxlaw-2802	603	29	48	48	NUM
taxlaw-2802	603	30	-	-	SYM
taxlaw-2802	603	31	41	41	NUM
taxlaw-2802	603	32	(	(	PUNCT
taxlaw-2802	603	33	mar	mar	PROPN
taxlaw-2802	603	34	.	.	PROPN
taxlaw-2802	603	35	11	11	NUM
taxlaw-2802	603	36	,	,	PUNCT
taxlaw-2802	603	37	2004	2004	NUM
taxlaw-2802	603	38	)	)	PUNCT
taxlaw-2802	603	39	.	.	PUNCT
taxlaw-2802	604	1	118	118	NUM
taxlaw-2802	604	2	.	.	PUNCT
taxlaw-2802	604	3	edward	edward	PROPN
taxlaw-2802	604	4	f.	f.	PROPN
taxlaw-2802	604	5	koren	koren	PROPN
taxlaw-2802	604	6	,	,	PUNCT
taxlaw-2802	604	7	aba	aba	PROPN
taxlaw-2802	604	8	section	section	NOUN
taxlaw-2802	604	9	members	member	NOUN
taxlaw-2802	604	10	comments	comment	VERB
taxlaw-2802	604	11	on	on	ADP
taxlaw-2802	604	12	circular	circular	ADJ
taxlaw-2802	604	13	230	230	NUM
taxlaw-2802	604	14	regs	reg	NOUN
taxlaw-2802	604	15	.	.	PUNCT
taxlaw-2802	605	1	,	,	PUNCT
taxlaw-2802	605	2	2005	2005	NUM
taxlaw-2802	605	3	tax	tax	NOUN
taxlaw-2802	605	4	notes	note	NOUN
taxlaw-2802	605	5	today	today	NOUN
taxlaw-2802	605	6	90	90	NUM
taxlaw-2802	605	7	-	-	SYM
taxlaw-2802	605	8	23	23	NUM
taxlaw-2802	605	9	(	(	PUNCT
taxlaw-2802	605	10	may	may	PROPN
taxlaw-2802	605	11	11	11	NUM
taxlaw-2802	605	12	,	,	PUNCT
taxlaw-2802	605	13	2005	2005	NUM
taxlaw-2802	605	14	)	)	PUNCT
taxlaw-2802	605	15	(	(	PUNCT
taxlaw-2802	605	16	quoted	quote	VERB
taxlaw-2802	605	17	in	in	ADP
taxlaw-2802	605	18	vasquez	vasquez	PROPN
taxlaw-2802	605	19	&	&	CCONJ
taxlaw-2802	605	20	vasquez	vasquez	PROPN
taxlaw-2802	605	21	,	,	PUNCT
taxlaw-2802	605	22	supra	supra	PROPN
taxlaw-2802	605	23	note	note	PROPN
taxlaw-2802	605	24	56	56	NUM
taxlaw-2802	605	25	,	,	PUNCT
taxlaw-2802	605	26	at	at	ADP
taxlaw-2802	605	27	316	316	NUM
taxlaw-2802	605	28	)	)	PUNCT
taxlaw-2802	605	29	.	.	PUNCT
taxlaw-2802	606	1	119	119	NUM
taxlaw-2802	606	2	.	.	PUNCT
taxlaw-2802	607	1	see	see	VERB
taxlaw-2802	607	2	schenk	schenk	PROPN
taxlaw-2802	607	3	,	,	PUNCT
taxlaw-2802	607	4	supra	supra	PROPN
taxlaw-2802	607	5	note	note	PROPN
taxlaw-2802	607	6	67	67	NUM
taxlaw-2802	607	7	,	,	PUNCT
taxlaw-2802	607	8	at	at	ADP
taxlaw-2802	607	9	1315	1315	NUM
taxlaw-2802	607	10	;	;	PUNCT
taxlaw-2802	607	11	vasquez	vasquez	PROPN
taxlaw-2802	607	12	&	&	CCONJ
taxlaw-2802	607	13	vasquez	vasquez	PROPN
taxlaw-2802	607	14	,	,	PUNCT
taxlaw-2802	607	15	supra	supra	PROPN
taxlaw-2802	607	16	note	note	PROPN
taxlaw-2802	607	17	56	56	NUM
taxlaw-2802	607	18	,	,	PUNCT
taxlaw-2802	607	19	at	at	ADP
taxlaw-2802	607	20	316	316	NUM
taxlaw-2802	607	21	.	.	PUNCT
taxlaw-2802	607	22	120	120	NUM
taxlaw-2802	607	23	.	.	PUNCT
taxlaw-2802	608	1	see	see	VERB
taxlaw-2802	608	2	paul	paul	PROPN
taxlaw-2802	608	3	,	,	PUNCT
taxlaw-2802	608	4	supra	supra	PROPN
taxlaw-2802	608	5	note	note	PROPN
taxlaw-2802	608	6	66	66	NUM
taxlaw-2802	608	7	,	,	PUNCT
taxlaw-2802	608	8	at	at	ADP
taxlaw-2802	608	9	16	16	NUM
taxlaw-2802	608	10	,	,	PUNCT
taxlaw-2802	608	11	26	26	NUM
taxlaw-2802	608	12	-	-	SYM
taxlaw-2802	608	13	31	31	NUM
taxlaw-2802	608	14	(	(	PUNCT
taxlaw-2802	608	15	asserting	assert	VERB
taxlaw-2802	608	16	that	that	SCONJ
taxlaw-2802	608	17	various	various	ADJ
taxlaw-2802	608	18	examples	example	NOUN
taxlaw-2802	608	19	of	of	ADP
taxlaw-2802	608	20	“	"	PUNCT
taxlaw-2802	608	21	informal	informal	ADJ
taxlaw-2802	608	22	”	"	PUNCT
taxlaw-2802	608	23	written	write	VERB
taxlaw-2802	608	24	tax	tax	NOUN
taxlaw-2802	608	25	advice	advice	NOUN
taxlaw-2802	608	26	should	should	AUX
taxlaw-2802	608	27	be	be	AUX
taxlaw-2802	608	28	excluded	exclude	VERB
taxlaw-2802	608	29	from	from	ADP
taxlaw-2802	608	30	the	the	DET
taxlaw-2802	608	31	definition	definition	NOUN
taxlaw-2802	608	32	of	of	ADP
taxlaw-2802	608	33	a	a	DET
taxlaw-2802	608	34	“	"	PUNCT
taxlaw-2802	608	35	covered	covered	ADJ
taxlaw-2802	608	36	opinion	opinion	NOUN
taxlaw-2802	608	37	”	"	PUNCT
taxlaw-2802	608	38	)	)	PUNCT
taxlaw-2802	608	39	.	.	PUNCT
taxlaw-2802	609	1	columbia	columbia	PROPN
taxlaw-2802	609	2	jour	jour	PROPN
taxlaw-2802	609	3	�	�	PROPN
taxlaw-2802	609	4	al	al	PROPN
taxlaw-2802	609	5	of	of	ADP
taxlaw-2802	609	6	tax	tax	NOUN
taxlaw-2802	609	7	law	law	NOUN
taxlaw-2802	609	8	[	[	X
taxlaw-2802	609	9	vol	vol	NOUN
taxlaw-2802	609	10	2:150	2:150	NUM
taxlaw-2802	609	11	172	172	NUM
taxlaw-2802	609	12	continuing	continue	VERB
taxlaw-2802	609	13	as	as	ADP
taxlaw-2802	609	14	different	different	ADJ
taxlaw-2802	609	15	variations	variation	NOUN
taxlaw-2802	609	16	of	of	ADP
taxlaw-2802	609	17	the	the	DET
taxlaw-2802	609	18	transaction	transaction	NOUN
taxlaw-2802	609	19	are	be	AUX
taxlaw-2802	609	20	considered	consider	VERB
taxlaw-2802	609	21	and	and	CCONJ
taxlaw-2802	609	22	as	as	SCONJ
taxlaw-2802	609	23	deal	deal	NOUN
taxlaw-2802	609	24	terms	term	NOUN
taxlaw-2802	609	25	are	be	AUX
taxlaw-2802	609	26	added	add	VERB
taxlaw-2802	609	27	and	and	CCONJ
taxlaw-2802	609	28	deleted	delete	VERB
taxlaw-2802	609	29	through	through	ADP
taxlaw-2802	609	30	negotiations.121	negotiations.121	DET
taxlaw-2802	609	31	the	the	DET
taxlaw-2802	609	32	tax	tax	NOUN
taxlaw-2802	609	33	questions	question	NOUN
taxlaw-2802	609	34	that	that	PRON
taxlaw-2802	609	35	arise	arise	VERB
taxlaw-2802	609	36	during	during	ADP
taxlaw-2802	609	37	this	this	DET
taxlaw-2802	609	38	long	long	ADJ
taxlaw-2802	609	39	process	process	NOUN
taxlaw-2802	609	40	often	often	ADV
taxlaw-2802	609	41	involve	involve	VERB
taxlaw-2802	609	42	significant	significant	ADJ
taxlaw-2802	609	43	but	but	CCONJ
taxlaw-2802	609	44	discrete	discrete	ADJ
taxlaw-2802	609	45	issues	issue	NOUN
taxlaw-2802	609	46	(	(	PUNCT
taxlaw-2802	609	47	as	as	SCONJ
taxlaw-2802	609	48	opposed	oppose	VERB
taxlaw-2802	609	49	to	to	ADP
taxlaw-2802	609	50	encompassing	encompass	VERB
taxlaw-2802	609	51	all	all	DET
taxlaw-2802	609	52	tax	tax	NOUN
taxlaw-2802	609	53	aspects	aspect	NOUN
taxlaw-2802	609	54	of	of	ADP
taxlaw-2802	609	55	the	the	DET
taxlaw-2802	609	56	deal	deal	NOUN
taxlaw-2802	609	57	)	)	PUNCT
taxlaw-2802	609	58	;	;	PUNCT
taxlaw-2802	609	59	and	and	CCONJ
taxlaw-2802	609	60	they	they	PRON
taxlaw-2802	609	61	usually	usually	ADV
taxlaw-2802	609	62	call	call	VERB
taxlaw-2802	609	63	for	for	ADP
taxlaw-2802	609	64	response	response	NOUN
taxlaw-2802	609	65	that	that	PRON
taxlaw-2802	609	66	is	be	AUX
taxlaw-2802	609	67	considered	consider	VERB
taxlaw-2802	609	68	(	(	PUNCT
taxlaw-2802	609	69	of	of	ADP
taxlaw-2802	609	70	course	course	NOUN
taxlaw-2802	609	71	)	)	PUNCT
taxlaw-2802	609	72	,	,	PUNCT
taxlaw-2802	609	73	but	but	CCONJ
taxlaw-2802	609	74	also	also	ADV
taxlaw-2802	609	75	prompt	prompt	ADJ
taxlaw-2802	609	76	,	,	PUNCT
taxlaw-2802	609	77	succinct	succinct	ADJ
taxlaw-2802	609	78	and	and	CCONJ
taxlaw-2802	609	79	informal.122	informal.122	NOUN
taxlaw-2802	609	80	the	the	DET
taxlaw-2802	609	81	problem	problem	NOUN
taxlaw-2802	609	82	is	be	AUX
taxlaw-2802	609	83	that	that	SCONJ
taxlaw-2802	609	84	,	,	PUNCT
taxlaw-2802	609	85	if	if	SCONJ
taxlaw-2802	609	86	such	such	DET
taxlaw-2802	609	87	a	a	DET
taxlaw-2802	609	88	response	response	NOUN
taxlaw-2802	609	89	is	be	AUX
taxlaw-2802	609	90	given	give	VERB
taxlaw-2802	609	91	in	in	ADP
taxlaw-2802	609	92	writing	writing	NOUN
taxlaw-2802	609	93	,	,	PUNCT
taxlaw-2802	609	94	and	and	CCONJ
taxlaw-2802	609	95	if	if	SCONJ
taxlaw-2802	609	96	the	the	DET
taxlaw-2802	609	97	transaction	transaction	NOUN
taxlaw-2802	609	98	is	be	AUX
taxlaw-2802	609	99	a	a	DET
taxlaw-2802	609	100	listed	list	VERB
taxlaw-2802	609	101	transaction	transaction	NOUN
taxlaw-2802	609	102	,	,	PUNCT
taxlaw-2802	609	103	a	a	DET
taxlaw-2802	609	104	principal	principal	ADJ
taxlaw-2802	609	105	purpose	purpose	NOUN
taxlaw-2802	609	106	transaction	transaction	NOUN
taxlaw-2802	609	107	or	or	CCONJ
taxlaw-2802	609	108	a	a	DET
taxlaw-2802	609	109	significant	significant	ADJ
taxlaw-2802	609	110	purpose	purpose	NOUN
taxlaw-2802	609	111	transaction	transaction	NOUN
taxlaw-2802	609	112	(	(	PUNCT
taxlaw-2802	609	113	and	and	CCONJ
taxlaw-2802	609	114	any	any	DET
taxlaw-2802	609	115	deal	deal	NOUN
taxlaw-2802	609	116	which	which	PRON
taxlaw-2802	609	117	is	be	AUX
taxlaw-2802	609	118	not	not	PART
taxlaw-2802	609	119	one	one	NUM
taxlaw-2802	609	120	of	of	ADP
taxlaw-2802	609	121	the	the	DET
taxlaw-2802	609	122	first	first	ADJ
taxlaw-2802	609	123	two	two	NUM
taxlaw-2802	609	124	will	will	AUX
taxlaw-2802	609	125	almost	almost	ADV
taxlaw-2802	609	126	certainly	certainly	ADV
taxlaw-2802	609	127	be	be	AUX
taxlaw-2802	609	128	in	in	ADP
taxlaw-2802	609	129	the	the	DET
taxlaw-2802	609	130	last	last	ADJ
taxlaw-2802	609	131	category	category	NOUN
taxlaw-2802	609	132	)	)	PUNCT
taxlaw-2802	609	133	,	,	PUNCT
taxlaw-2802	609	134	then	then	ADV
taxlaw-2802	609	135	the	the	DET
taxlaw-2802	609	136	brief	brief	ADJ
taxlaw-2802	609	137	,	,	PUNCT
taxlaw-2802	609	138	informal	informal	ADJ
taxlaw-2802	609	139	response	response	NOUN
taxlaw-2802	609	140	on	on	ADP
taxlaw-2802	609	141	the	the	DET
taxlaw-2802	609	142	discrete	discrete	ADJ
taxlaw-2802	609	143	issue	issue	NOUN
taxlaw-2802	609	144	will	will	AUX
taxlaw-2802	609	145	have	have	VERB
taxlaw-2802	609	146	to	to	PART
taxlaw-2802	609	147	meet	meet	VERB
taxlaw-2802	609	148	all	all	PRON
taxlaw-2802	609	149	of	of	ADP
taxlaw-2802	609	150	the	the	DET
taxlaw-2802	609	151	heightened	heightened	ADJ
taxlaw-2802	609	152	due	due	ADJ
taxlaw-2802	609	153	diligence	diligence	NOUN
taxlaw-2802	609	154	and	and	CCONJ
taxlaw-2802	609	155	comprehensive	comprehensive	ADJ
taxlaw-2802	609	156	drafting	drafting	NOUN
taxlaw-2802	609	157	requirements	requirement	NOUN
taxlaw-2802	609	158	of	of	ADP
taxlaw-2802	609	159	circular	circular	ADJ
taxlaw-2802	609	160	230	230	NUM
taxlaw-2802	609	161	§	§	PROPN
taxlaw-2802	609	162	10.35(c).123	10.35(c).123	NUM
taxlaw-2802	609	163	this	this	PRON
taxlaw-2802	609	164	is	be	AUX
taxlaw-2802	609	165	true	true	ADJ
taxlaw-2802	609	166	even	even	ADV
taxlaw-2802	609	167	if	if	SCONJ
taxlaw-2802	609	168	the	the	DET
taxlaw-2802	609	169	advice	advice	NOUN
taxlaw-2802	609	170	is	be	AUX
taxlaw-2802	609	171	in	in	ADP
taxlaw-2802	609	172	electronic	electronic	ADJ
taxlaw-2802	609	173	form.124	form.124	NOUN
taxlaw-2802	609	174	as	as	ADP
taxlaw-2802	609	175	a	a	DET
taxlaw-2802	609	176	result	result	NOUN
taxlaw-2802	609	177	,	,	PUNCT
taxlaw-2802	609	178	“	"	PUNCT
taxlaw-2802	609	179	there	there	PRON
taxlaw-2802	609	180	is	be	VERB
taxlaw-2802	609	181	an	an	DET
taxlaw-2802	609	182	increased	increase	VERB
taxlaw-2802	609	183	incentive	incentive	NOUN
taxlaw-2802	609	184	to	to	PART
taxlaw-2802	609	185	use	use	VERB
taxlaw-2802	609	186	oral	oral	ADJ
taxlaw-2802	609	187	advice	advice	NOUN
taxlaw-2802	609	188	.	.	PUNCT
taxlaw-2802	609	189	”125	”125	PROPN
taxlaw-2802	609	190	in	in	ADP
taxlaw-2802	609	191	at	at	ADV
taxlaw-2802	609	192	least	least	ADJ
taxlaw-2802	609	193	some	some	PRON
taxlaw-2802	609	194	cases	case	NOUN
taxlaw-2802	609	195	,	,	PUNCT
taxlaw-2802	609	196	this	this	PRON
taxlaw-2802	609	197	may	may	AUX
taxlaw-2802	609	198	be	be	AUX
taxlaw-2802	609	199	worse	bad	ADJ
taxlaw-2802	609	200	for	for	ADP
taxlaw-2802	609	201	the	the	DET
taxlaw-2802	609	202	client	client	NOUN
taxlaw-2802	609	203	because	because	SCONJ
taxlaw-2802	609	204	oral	oral	ADJ
taxlaw-2802	609	205	advice	advice	NOUN
taxlaw-2802	609	206	on	on	ADP
taxlaw-2802	609	207	complex	complex	ADJ
taxlaw-2802	609	208	tax	tax	NOUN
taxlaw-2802	609	209	issues	issue	NOUN
taxlaw-2802	609	210	is	be	AUX
taxlaw-2802	609	211	more	more	ADV
taxlaw-2802	609	212	susceptible	susceptible	ADJ
taxlaw-2802	609	213	to	to	ADP
taxlaw-2802	609	214	misunderstanding	misunderstanding	NOUN
taxlaw-2802	609	215	and	and	CCONJ
taxlaw-2802	609	216	because	because	SCONJ
taxlaw-2802	609	217	the	the	DET
taxlaw-2802	609	218	client	client	NOUN
taxlaw-2802	609	219	will	will	AUX
taxlaw-2802	609	220	be	be	AUX
taxlaw-2802	609	221	left	leave	VERB
taxlaw-2802	609	222	without	without	ADP
taxlaw-2802	609	223	a	a	DET
taxlaw-2802	609	224	“	"	PUNCT
taxlaw-2802	609	225	record	record	NOUN
taxlaw-2802	609	226	”	"	PUNCT
taxlaw-2802	609	227	to	to	PART
taxlaw-2802	609	228	consult	consult	VERB
taxlaw-2802	609	229	later.126	later.126	NOUN
taxlaw-2802	609	230	moreover	moreover	ADV
taxlaw-2802	609	231	,	,	PUNCT
taxlaw-2802	609	232	in	in	ADP
taxlaw-2802	609	233	today	today	NOUN
taxlaw-2802	609	234	’s	’s	PART
taxlaw-2802	609	235	world	world	NOUN
taxlaw-2802	609	236	,	,	PUNCT
taxlaw-2802	609	237	“	"	PUNCT
taxlaw-2802	609	238	advice	advice	NOUN
taxlaw-2802	609	239	that	that	PRON
taxlaw-2802	609	240	would	would	AUX
taxlaw-2802	609	241	in	in	ADP
taxlaw-2802	609	242	the	the	DET
taxlaw-2802	609	243	past	past	NOUN
taxlaw-2802	609	244	have	have	AUX
taxlaw-2802	609	245	been	be	AUX
taxlaw-2802	609	246	delivered	deliver	VERB
taxlaw-2802	609	247	orally	orally	ADV
taxlaw-2802	609	248	is	be	AUX
taxlaw-2802	609	249	often	often	ADV
taxlaw-2802	609	250	transmitted	transmit	VERB
taxlaw-2802	609	251	by	by	ADP
taxlaw-2802	609	252	e	e	NOUN
taxlaw-2802	609	253	-	-	NOUN
taxlaw-2802	609	254	mail	mail	NOUN
taxlaw-2802	609	255	.	.	PUNCT
taxlaw-2802	609	256	”127	”127	PUNCT
taxlaw-2802	610	1	“	"	PUNCT
taxlaw-2802	610	2	[	[	X
taxlaw-2802	610	3	b]ecause	b]ecause	ADP
taxlaw-2802	610	4	the	the	DET
taxlaw-2802	610	5	sender	sender	NOUN
taxlaw-2802	610	6	”	"	PUNCT
taxlaw-2802	610	7	and	and	CCONJ
taxlaw-2802	610	8	recipient	recipient	NOUN
taxlaw-2802	610	9	“	"	PUNCT
taxlaw-2802	610	10	need	need	AUX
taxlaw-2802	610	11	not	not	PART
taxlaw-2802	610	12	be	be	AUX
taxlaw-2802	610	13	present	present	ADJ
taxlaw-2802	610	14	at	at	ADP
taxlaw-2802	610	15	the	the	DET
taxlaw-2802	610	16	same	same	ADJ
taxlaw-2802	610	17	time	time	NOUN
taxlaw-2802	610	18	[	[	X
taxlaw-2802	610	19	,	,	PUNCT
taxlaw-2802	610	20	]	]	X
taxlaw-2802	610	21	”	"	PUNCT
taxlaw-2802	610	22	attorneys	attorney	NOUN
taxlaw-2802	610	23	and	and	CCONJ
taxlaw-2802	610	24	clients	client	NOUN
taxlaw-2802	610	25	alike	alike	ADV
taxlaw-2802	610	26	often	often	ADV
taxlaw-2802	610	27	prefer	prefer	VERB
taxlaw-2802	610	28	emails	email	NOUN
taxlaw-2802	610	29	to	to	ADP
taxlaw-2802	610	30	oral	oral	ADJ
taxlaw-2802	610	31	communication	communication	NOUN
taxlaw-2802	610	32	,	,	PUNCT
taxlaw-2802	610	33	and	and	CCONJ
taxlaw-2802	610	34	e	e	NOUN
taxlaw-2802	610	35	-	-	NOUN
taxlaw-2802	610	36	mail	mail	NOUN
taxlaw-2802	610	37	has	have	AUX
taxlaw-2802	610	38	thus	thus	ADV
taxlaw-2802	610	39	become	become	VERB
taxlaw-2802	610	40	one	one	NUM
taxlaw-2802	610	41	of	of	ADP
taxlaw-2802	610	42	the	the	DET
taxlaw-2802	610	43	primary	primary	ADJ
taxlaw-2802	610	44	ways	way	NOUN
taxlaw-2802	610	45	in	in	ADP
taxlaw-2802	610	46	which	which	PRON
taxlaw-2802	610	47	tax	tax	NOUN
taxlaw-2802	610	48	and	and	CCONJ
taxlaw-2802	610	49	other	other	ADJ
taxlaw-2802	610	50	legal	legal	ADJ
taxlaw-2802	610	51	advice	advice	NOUN
taxlaw-2802	610	52	is	be	AUX
taxlaw-2802	610	53	given	give	VERB
taxlaw-2802	610	54	and	and	CCONJ
taxlaw-2802	610	55	received.128	received.128	NOUN
taxlaw-2802	610	56	of	of	ADP
taxlaw-2802	610	57	course	course	NOUN
taxlaw-2802	610	58	,	,	PUNCT
taxlaw-2802	610	59	it	it	PRON
taxlaw-2802	610	60	is	be	AUX
taxlaw-2802	610	61	often	often	ADV
taxlaw-2802	610	62	possible	possible	ADJ
taxlaw-2802	610	63	to	to	PART
taxlaw-2802	610	64	opt	opt	VERB
taxlaw-2802	610	65	out	out	ADP
taxlaw-2802	610	66	of	of	ADP
taxlaw-2802	610	67	compliance	compliance	NOUN
taxlaw-2802	610	68	with	with	ADP
taxlaw-2802	610	69	the	the	DET
taxlaw-2802	610	70	regulations	regulation	NOUN
taxlaw-2802	610	71	by	by	ADP
taxlaw-2802	610	72	adding	add	VERB
taxlaw-2802	610	73	a	a	DET
taxlaw-2802	610	74	non	non	ADJ
taxlaw-2802	610	75	-	-	ADJ
taxlaw-2802	610	76	reliance	reliance	ADJ
taxlaw-2802	610	77	disclaimer	disclaimer	NOUN
taxlaw-2802	610	78	to	to	ADP
taxlaw-2802	610	79	the	the	DET
taxlaw-2802	610	80	message	message	NOUN
taxlaw-2802	610	81	,	,	PUNCT
taxlaw-2802	610	82	and	and	CCONJ
taxlaw-2802	610	83	such	such	ADJ
taxlaw-2802	610	84	disclaimers	disclaimer	NOUN
taxlaw-2802	610	85	in	in	ADP
taxlaw-2802	610	86	attorneys	attorney	NOUN
taxlaw-2802	610	87	’	'	PUNCT
taxlaw-2802	610	88	e	e	NOUN
taxlaw-2802	610	89	-	-	NOUN
taxlaw-2802	610	90	mails	mail	NOUN
taxlaw-2802	610	91	have	have	AUX
taxlaw-2802	610	92	become	become	VERB
taxlaw-2802	610	93	ubiquitous	ubiquitous	ADJ
taxlaw-2802	610	94	.	.	PUNCT
taxlaw-2802	611	1	again	again	ADV
taxlaw-2802	611	2	,	,	PUNCT
taxlaw-2802	611	3	however	however	ADV
taxlaw-2802	611	4	,	,	PUNCT
taxlaw-2802	611	5	that	that	DET
taxlaw-2802	611	6	option	option	NOUN
taxlaw-2802	611	7	does	do	AUX
taxlaw-2802	611	8	not	not	PART
taxlaw-2802	611	9	exist	exist	VERB
taxlaw-2802	611	10	in	in	ADP
taxlaw-2802	611	11	every	every	DET
taxlaw-2802	611	12	case	case	NOUN
taxlaw-2802	611	13	,	,	PUNCT
taxlaw-2802	611	14	and	and	CCONJ
taxlaw-2802	611	15	the	the	DET
taxlaw-2802	611	16	disclaimers	disclaimer	NOUN
taxlaw-2802	611	17	themselves	themselves	PRON
taxlaw-2802	611	18	are	be	AUX
taxlaw-2802	611	19	not	not	PART
taxlaw-2802	611	20	without	without	ADP
taxlaw-2802	611	21	their	their	PRON
taxlaw-2802	611	22	own	own	ADJ
taxlaw-2802	611	23	problems.129	problems.129	PROPN
taxlaw-2802	611	24	d.	d.	PROPN
taxlaw-2802	611	25	the	the	DET
taxlaw-2802	611	26	regulations	regulation	NOUN
taxlaw-2802	611	27	prevent	prevent	VERB
taxlaw-2802	611	28	practitioners	practitioner	NOUN
taxlaw-2802	611	29	from	from	ADP
taxlaw-2802	611	30	exercising	exercise	VERB
taxlaw-2802	611	31	professional	professional	ADJ
taxlaw-2802	611	32	judgment	judgment	NOUN
taxlaw-2802	611	33	in	in	ADP
taxlaw-2802	611	34	distinguishing	distinguish	VERB
taxlaw-2802	611	35	between	between	ADP
taxlaw-2802	611	36	important	important	ADJ
taxlaw-2802	611	37	and	and	CCONJ
taxlaw-2802	611	38	unimportant	unimportant	ADJ
taxlaw-2802	611	39	tax	tax	NOUN
taxlaw-2802	611	40	issues	issue	NOUN
taxlaw-2802	611	41	worse	bad	ADJ
taxlaw-2802	611	42	yet	yet	ADV
taxlaw-2802	611	43	,	,	PUNCT
taxlaw-2802	611	44	as	as	SCONJ
taxlaw-2802	611	45	some	some	DET
taxlaw-2802	611	46	commentators	commentator	NOUN
taxlaw-2802	611	47	have	have	AUX
taxlaw-2802	611	48	pointed	point	VERB
taxlaw-2802	611	49	out	out	ADP
taxlaw-2802	611	50	,	,	PUNCT
taxlaw-2802	611	51	the	the	DET
taxlaw-2802	611	52	covered	covered	ADJ
taxlaw-2802	611	53	opinion	opinion	NOUN
taxlaw-2802	611	54	regulations	regulation	NOUN
taxlaw-2802	611	55	may	may	AUX
taxlaw-2802	611	56	prevent	prevent	VERB
taxlaw-2802	611	57	attorneys	attorney	NOUN
taxlaw-2802	611	58	from	from	ADP
taxlaw-2802	611	59	providing	provide	VERB
taxlaw-2802	611	60	at	at	ADV
taxlaw-2802	611	61	least	least	ADV
taxlaw-2802	611	62	one	one	NUM
taxlaw-2802	611	63	121	121	NUM
taxlaw-2802	611	64	.	.	PUNCT
taxlaw-2802	612	1	see	see	VERB
taxlaw-2802	612	2	i	i	PRON
taxlaw-2802	612	3	d.	d.	PROPN
taxlaw-2802	612	4	at	at	ADP
taxlaw-2802	612	5	16	16	NUM
taxlaw-2802	612	6	.	.	PUNCT
taxlaw-2802	613	1	122	122	NUM
taxlaw-2802	613	2	.	.	PUNCT
taxlaw-2802	614	1	i	i	PRON
taxlaw-2802	614	2	d.	d.	PROPN
taxlaw-2802	614	3	at	at	ADP
taxlaw-2802	614	4	16	16	NUM
taxlaw-2802	614	5	,	,	PUNCT
taxlaw-2802	614	6	26	26	NUM
taxlaw-2802	614	7	.	.	PUNCT
taxlaw-2802	614	8	123	123	NUM
taxlaw-2802	614	9	.	.	PUNCT
taxlaw-2802	615	1	see	see	VERB
taxlaw-2802	615	2	generally	generally	ADV
taxlaw-2802	615	3	31	31	NUM
taxlaw-2802	615	4	c.f.r	c.f.r	NOUN
taxlaw-2802	615	5	.	.	PUNCT
taxlaw-2802	616	1	§	§	PROPN
taxlaw-2802	616	2	10.35(a	10.35(a	PROPN
taxlaw-2802	616	3	)	)	PUNCT
taxlaw-2802	616	4	(	(	PUNCT
taxlaw-2802	616	5	2010	2010	NUM
taxlaw-2802	616	6	)	)	PUNCT
taxlaw-2802	616	7	,	,	PUNCT
taxlaw-2802	616	8	31	31	NUM
taxlaw-2802	616	9	c.f.r	c.f.r	NOUN
taxlaw-2802	616	10	.	.	PUNCT
taxlaw-2802	617	1	§	§	PROPN
taxlaw-2802	617	2	10.35(b)(2)(i	10.35(b)(2)(i	NUM
taxlaw-2802	617	3	)	)	PUNCT
taxlaw-2802	617	4	(	(	PUNCT
taxlaw-2802	617	5	2010	2010	NUM
taxlaw-2802	617	6	)	)	PUNCT
taxlaw-2802	617	7	.	.	PUNCT
taxlaw-2802	618	1	but	but	CCONJ
taxlaw-2802	618	2	see	see	VERB
taxlaw-2802	618	3	31	31	NUM
taxlaw-2802	618	4	c.f.r	c.f.r	NOUN
taxlaw-2802	618	5	.	.	PUNCT
taxlaw-2802	619	1	§	§	PROPN
taxlaw-2802	619	2	10.35(b)(2)(ii)(a	10.35(b)(2)(ii)(a	NUM
taxlaw-2802	619	3	)	)	PUNCT
taxlaw-2802	619	4	(	(	PUNCT
taxlaw-2802	619	5	2010	2010	NUM
taxlaw-2802	619	6	)	)	PUNCT
taxlaw-2802	619	7	(	(	PUNCT
taxlaw-2802	619	8	containing	contain	VERB
taxlaw-2802	619	9	an	an	DET
taxlaw-2802	619	10	exception	exception	NOUN
taxlaw-2802	619	11	to	to	ADP
taxlaw-2802	619	12	this	this	DET
taxlaw-2802	619	13	requirement	requirement	NOUN
taxlaw-2802	619	14	if	if	SCONJ
taxlaw-2802	619	15	the	the	DET
taxlaw-2802	619	16	advice	advice	NOUN
taxlaw-2802	619	17	in	in	ADP
taxlaw-2802	619	18	question	question	NOUN
taxlaw-2802	619	19	constitutes	constitute	VERB
taxlaw-2802	619	20	preliminary	preliminary	ADJ
taxlaw-2802	619	21	advice	advice	NOUN
taxlaw-2802	619	22	)	)	PUNCT
taxlaw-2802	619	23	.	.	PUNCT
taxlaw-2802	620	1	124	124	NUM
taxlaw-2802	620	2	.	.	PUNCT
taxlaw-2802	621	1	“	"	PUNCT
taxlaw-2802	621	2	electronic	electronic	ADJ
taxlaw-2802	621	3	communications	communication	NOUN
taxlaw-2802	621	4	”	"	PUNCT
taxlaw-2802	621	5	are	be	AUX
taxlaw-2802	621	6	expressly	expressly	ADV
taxlaw-2802	621	7	included	include	VERB
taxlaw-2802	621	8	among	among	ADP
taxlaw-2802	621	9	the	the	DET
taxlaw-2802	621	10	types	type	NOUN
taxlaw-2802	621	11	of	of	ADP
taxlaw-2802	621	12	written	write	VERB
taxlaw-2802	621	13	advice	advice	NOUN
taxlaw-2802	621	14	that	that	PRON
taxlaw-2802	621	15	can	can	AUX
taxlaw-2802	621	16	be	be	AUX
taxlaw-2802	621	17	a	a	DET
taxlaw-2802	621	18	“	"	PUNCT
taxlaw-2802	621	19	covered	covered	ADJ
taxlaw-2802	621	20	opinion	opinion	NOUN
taxlaw-2802	621	21	”	"	PUNCT
taxlaw-2802	621	22	under	under	ADP
taxlaw-2802	621	23	circular	circular	ADJ
taxlaw-2802	621	24	230	230	NUM
taxlaw-2802	621	25	.	.	PUNCT
taxlaw-2802	622	1	see	see	VERB
taxlaw-2802	622	2	31	31	NUM
taxlaw-2802	622	3	c.f.r	c.f.r	NOUN
taxlaw-2802	622	4	.	.	PUNCT
taxlaw-2802	623	1	§	§	PROPN
taxlaw-2802	623	2	10.35(b)(2)(i	10.35(b)(2)(i	NUM
taxlaw-2802	623	3	)	)	PUNCT
taxlaw-2802	623	4	(	(	PUNCT
taxlaw-2802	623	5	2010	2010	NUM
taxlaw-2802	623	6	)	)	PUNCT
taxlaw-2802	623	7	.	.	PUNCT
taxlaw-2802	624	1	125	125	NUM
taxlaw-2802	624	2	.	.	PUNCT
taxlaw-2802	625	1	schenk	schenk	PROPN
taxlaw-2802	625	2	,	,	PUNCT
taxlaw-2802	625	3	supra	supra	PROPN
taxlaw-2802	625	4	note	note	PROPN
taxlaw-2802	625	5	67	67	NUM
taxlaw-2802	625	6	,	,	PUNCT
taxlaw-2802	625	7	at	at	ADP
taxlaw-2802	625	8	1315	1315	NUM
taxlaw-2802	625	9	.	.	PUNCT
taxlaw-2802	626	1	126	126	NUM
taxlaw-2802	626	2	.	.	PUNCT
taxlaw-2802	627	1	i	i	PRON
taxlaw-2802	627	2	d.	d.	PROPN
taxlaw-2802	627	3	127	127	NUM
taxlaw-2802	627	4	.	.	PUNCT
taxlaw-2802	628	1	paul	paul	PROPN
taxlaw-2802	628	2	,	,	PUNCT
taxlaw-2802	628	3	supra	supra	PROPN
taxlaw-2802	628	4	note	note	PROPN
taxlaw-2802	628	5	66	66	NUM
taxlaw-2802	628	6	,	,	PUNCT
taxlaw-2802	628	7	at	at	ADP
taxlaw-2802	628	8	26	26	NUM
taxlaw-2802	628	9	.	.	PUNCT
taxlaw-2802	628	10	128	128	NUM
taxlaw-2802	628	11	.	.	PUNCT
taxlaw-2802	629	1	i	i	PRON
taxlaw-2802	629	2	d.	d.	PROPN
taxlaw-2802	629	3	129	129	NUM
taxlaw-2802	629	4	.	.	PUNCT
taxlaw-2802	630	1	see	see	VERB
taxlaw-2802	630	2	infra	infra	NOUN
taxlaw-2802	630	3	text	text	NOUN
taxlaw-2802	630	4	accompanying	accompany	VERB
taxlaw-2802	630	5	notes	note	NOUN
taxlaw-2802	630	6	152	152	NUM
taxlaw-2802	630	7	-	-	SYM
taxlaw-2802	630	8	56	56	NUM
taxlaw-2802	630	9	(	(	PUNCT
taxlaw-2802	630	10	discussing	discuss	VERB
taxlaw-2802	630	11	problems	problem	NOUN
taxlaw-2802	630	12	with	with	ADP
taxlaw-2802	630	13	nonreliance	nonreliance	NOUN
taxlaw-2802	630	14	disclaimers	disclaimer	NOUN
taxlaw-2802	630	15	)	)	PUNCT
taxlaw-2802	630	16	.	.	PUNCT
taxlaw-2802	631	1	2011	2011	NUM
taxlaw-2802	631	2	]	]	PUNCT
taxlaw-2802	631	3	circular	circular	PROPN
taxlaw-2802	631	4	argume	argume	PROPN
taxlaw-2802	631	5	�	�	PROPN
taxlaw-2802	631	6	t	t	PROPN
taxlaw-2802	631	7	173	173	NUM
taxlaw-2802	631	8	particularly	particularly	ADV
taxlaw-2802	631	9	important	important	ADJ
taxlaw-2802	631	10	component	component	NOUN
taxlaw-2802	631	11	of	of	ADP
taxlaw-2802	631	12	tax	tax	NOUN
taxlaw-2802	631	13	advice	advice	NOUN
taxlaw-2802	631	14	at	at	ADP
taxlaw-2802	631	15	any	any	DET
taxlaw-2802	631	16	price	price	NOUN
taxlaw-2802	631	17	or	or	CCONJ
taxlaw-2802	631	18	in	in	ADP
taxlaw-2802	631	19	any	any	DET
taxlaw-2802	631	20	form	form	NOUN
taxlaw-2802	631	21	.	.	PUNCT
taxlaw-2802	632	1	generally	generally	ADV
taxlaw-2802	632	2	,	,	PUNCT
taxlaw-2802	632	3	a	a	DET
taxlaw-2802	632	4	covered	cover	VERB
taxlaw-2802	632	5	opinion	opinion	NOUN
taxlaw-2802	632	6	must	must	AUX
taxlaw-2802	632	7	consider	consider	VERB
taxlaw-2802	632	8	all	all	DET
taxlaw-2802	632	9	“	"	PUNCT
taxlaw-2802	632	10	significant	significant	ADJ
taxlaw-2802	632	11	federal	federal	ADJ
taxlaw-2802	632	12	tax	tax	NOUN
taxlaw-2802	632	13	issues	issue	NOUN
taxlaw-2802	632	14	”	"	PUNCT
taxlaw-2802	632	15	and	and	CCONJ
taxlaw-2802	632	16	provide	provide	VERB
taxlaw-2802	632	17	a	a	DET
taxlaw-2802	632	18	conclusion	conclusion	NOUN
taxlaw-2802	632	19	as	as	ADP
taxlaw-2802	632	20	to	to	ADP
taxlaw-2802	632	21	the	the	DET
taxlaw-2802	632	22	likelihood	likelihood	NOUN
taxlaw-2802	632	23	that	that	SCONJ
taxlaw-2802	632	24	the	the	DET
taxlaw-2802	632	25	taxpayer	taxpayer	NOUN
taxlaw-2802	632	26	will	will	AUX
taxlaw-2802	632	27	prevail	prevail	VERB
taxlaw-2802	632	28	on	on	ADP
taxlaw-2802	632	29	the	the	DET
taxlaw-2802	632	30	merits	merit	NOUN
taxlaw-2802	632	31	with	with	ADP
taxlaw-2802	632	32	respect	respect	NOUN
taxlaw-2802	632	33	to	to	ADP
taxlaw-2802	632	34	each	each	DET
taxlaw-2802	632	35	such	such	ADJ
taxlaw-2802	632	36	issue.130	issue.130	NOUN
taxlaw-2802	632	37	this	this	DET
taxlaw-2802	632	38	general	general	ADJ
taxlaw-2802	632	39	rule	rule	NOUN
taxlaw-2802	632	40	limits	limit	VERB
taxlaw-2802	632	41	a	a	DET
taxlaw-2802	632	42	practitioner	practitioner	NOUN
taxlaw-2802	632	43	’s	’s	PART
taxlaw-2802	632	44	discretion	discretion	NOUN
taxlaw-2802	632	45	to	to	PART
taxlaw-2802	632	46	confine	confine	VERB
taxlaw-2802	632	47	his	his	PRON
taxlaw-2802	632	48	or	or	CCONJ
taxlaw-2802	632	49	her	her	PRON
taxlaw-2802	632	50	counsel	counsel	NOUN
taxlaw-2802	632	51	to	to	ADP
taxlaw-2802	632	52	the	the	DET
taxlaw-2802	632	53	issues	issue	NOUN
taxlaw-2802	632	54	that	that	PRON
taxlaw-2802	632	55	he	he	PRON
taxlaw-2802	632	56	or	or	CCONJ
taxlaw-2802	632	57	she	she	PRON
taxlaw-2802	632	58	believes	believe	VERB
taxlaw-2802	632	59	to	to	PART
taxlaw-2802	632	60	be	be	AUX
taxlaw-2802	632	61	of	of	ADP
taxlaw-2802	632	62	true	true	ADJ
taxlaw-2802	632	63	and	and	CCONJ
taxlaw-2802	632	64	material	material	ADJ
taxlaw-2802	632	65	concern.131	concern.131	NOUN
taxlaw-2802	632	66	for	for	ADP
taxlaw-2802	632	67	purposes	purpose	NOUN
taxlaw-2802	632	68	of	of	ADP
taxlaw-2802	632	69	the	the	DET
taxlaw-2802	632	70	covered	covered	ADJ
taxlaw-2802	632	71	opinion	opinion	NOUN
taxlaw-2802	632	72	regulations	regulation	NOUN
taxlaw-2802	632	73	,	,	PUNCT
taxlaw-2802	632	74	a	a	DET
taxlaw-2802	632	75	federal	federal	ADJ
taxlaw-2802	632	76	tax	tax	NOUN
taxlaw-2802	632	77	issue	issue	NOUN
taxlaw-2802	632	78	is	be	AUX
taxlaw-2802	632	79	“	"	PUNCT
taxlaw-2802	632	80	significant	significant	ADJ
taxlaw-2802	632	81	”	"	PUNCT
taxlaw-2802	632	82	if	if	SCONJ
taxlaw-2802	632	83	the	the	DET
taxlaw-2802	632	84	irs	irs	PROPN
taxlaw-2802	632	85	“	"	PUNCT
taxlaw-2802	632	86	has	have	VERB
taxlaw-2802	632	87	a	a	DET
taxlaw-2802	632	88	reasonable	reasonable	ADJ
taxlaw-2802	632	89	basis	basis	NOUN
taxlaw-2802	632	90	for	for	ADP
taxlaw-2802	632	91	a	a	DET
taxlaw-2802	632	92	successful	successful	ADJ
taxlaw-2802	632	93	challenge	challenge	NOUN
taxlaw-2802	632	94	and	and	CCONJ
taxlaw-2802	632	95	its	its	PRON
taxlaw-2802	632	96	resolution	resolution	NOUN
taxlaw-2802	632	97	could	could	AUX
taxlaw-2802	632	98	have	have	VERB
taxlaw-2802	632	99	a	a	DET
taxlaw-2802	632	100	significant	significant	ADJ
taxlaw-2802	632	101	impact	impact	NOUN
taxlaw-2802	632	102	,	,	PUNCT
taxlaw-2802	632	103	whether	whether	SCONJ
taxlaw-2802	632	104	beneficial	beneficial	ADJ
taxlaw-2802	632	105	or	or	CCONJ
taxlaw-2802	632	106	adverse	adverse	ADJ
taxlaw-2802	632	107	and	and	CCONJ
taxlaw-2802	632	108	under	under	ADP
taxlaw-2802	632	109	any	any	DET
taxlaw-2802	632	110	reasonably	reasonably	ADV
taxlaw-2802	632	111	foreseeable	foreseeable	ADJ
taxlaw-2802	632	112	circumstance	circumstance	NOUN
taxlaw-2802	632	113	,	,	PUNCT
taxlaw-2802	632	114	on	on	ADP
taxlaw-2802	632	115	the	the	DET
taxlaw-2802	632	116	overall	overall	ADJ
taxlaw-2802	632	117	federal	federal	ADJ
taxlaw-2802	632	118	tax	tax	NOUN
taxlaw-2802	632	119	treatment	treatment	NOUN
taxlaw-2802	632	120	of	of	ADP
taxlaw-2802	632	121	the	the	DET
taxlaw-2802	632	122	transaction(s	transaction(s	NOUN
taxlaw-2802	632	123	)	)	PUNCT
taxlaw-2802	632	124	or	or	CCONJ
taxlaw-2802	632	125	matter(s	matter(s	NOUN
taxlaw-2802	632	126	)	)	PUNCT
taxlaw-2802	632	127	addressed	address	VERB
taxlaw-2802	632	128	in	in	ADP
taxlaw-2802	632	129	the	the	DET
taxlaw-2802	632	130	opinion	opinion	NOUN
taxlaw-2802	632	131	.	.	PUNCT
taxlaw-2802	633	1	”132	”132	VERB
taxlaw-2802	633	2	this	this	DET
taxlaw-2802	633	3	“	"	PUNCT
taxlaw-2802	633	4	reasonable	reasonable	ADJ
taxlaw-2802	633	5	basis	basis	NOUN
taxlaw-2802	633	6	”	"	PUNCT
taxlaw-2802	633	7	standard	standard	NOUN
taxlaw-2802	633	8	captures	capture	VERB
taxlaw-2802	633	9	a	a	DET
taxlaw-2802	633	10	much	much	ADV
taxlaw-2802	633	11	broader	broad	ADJ
taxlaw-2802	633	12	swath	swath	NOUN
taxlaw-2802	633	13	of	of	ADP
taxlaw-2802	633	14	tax	tax	NOUN
taxlaw-2802	633	15	issues	issue	NOUN
taxlaw-2802	633	16	than	than	SCONJ
taxlaw-2802	633	17	did	do	VERB
taxlaw-2802	633	18	the	the	DET
taxlaw-2802	633	19	standard	standard	NOUN
taxlaw-2802	633	20	that	that	PRON
taxlaw-2802	633	21	applied	apply	VERB
taxlaw-2802	633	22	under	under	ADP
taxlaw-2802	633	23	circular	circular	ADJ
taxlaw-2802	633	24	230	230	NUM
taxlaw-2802	633	25	prior	prior	ADV
taxlaw-2802	633	26	to	to	ADP
taxlaw-2802	633	27	the	the	DET
taxlaw-2802	633	28	december	december	PROPN
taxlaw-2802	633	29	2004	2004	NUM
taxlaw-2802	633	30	amendments	amendment	NOUN
taxlaw-2802	633	31	.	.	PUNCT
taxlaw-2802	634	1	before	before	ADP
taxlaw-2802	634	2	those	those	DET
taxlaw-2802	634	3	amendments	amendment	NOUN
taxlaw-2802	634	4	,	,	PUNCT
taxlaw-2802	634	5	the	the	DET
taxlaw-2802	634	6	former	former	ADJ
taxlaw-2802	634	7	circular	circular	ADJ
taxlaw-2802	634	8	230	230	NUM
taxlaw-2802	634	9	§	§	PROPN
taxlaw-2802	634	10	10.33	10.33	NUM
taxlaw-2802	634	11	required	require	VERB
taxlaw-2802	634	12	tax	tax	NOUN
taxlaw-2802	634	13	opinions	opinion	NOUN
taxlaw-2802	634	14	to	to	PART
taxlaw-2802	634	15	address	address	VERB
taxlaw-2802	634	16	only	only	ADV
taxlaw-2802	634	17	those	those	DET
taxlaw-2802	634	18	federal	federal	ADJ
taxlaw-2802	634	19	tax	tax	NOUN
taxlaw-2802	634	20	issues	issue	NOUN
taxlaw-2802	634	21	that	that	PRON
taxlaw-2802	634	22	were	be	AUX
taxlaw-2802	634	23	subject	subject	ADJ
taxlaw-2802	634	24	to	to	ADP
taxlaw-2802	634	25	“	"	PUNCT
taxlaw-2802	634	26	a	a	DET
taxlaw-2802	634	27	reasonable	reasonable	ADJ
taxlaw-2802	634	28	possibility	possibility	NOUN
taxlaw-2802	634	29	of	of	ADP
taxlaw-2802	634	30	challenge	challenge	NOUN
taxlaw-2802	634	31	by	by	ADP
taxlaw-2802	634	32	the	the	DET
taxlaw-2802	634	33	”	"	PUNCT
taxlaw-2802	634	34	irs.133	irs.133	NOUN
taxlaw-2802	634	35	as	as	SCONJ
taxlaw-2802	634	36	commentator	commentator	PROPN
taxlaw-2802	634	37	david	david	PROPN
taxlaw-2802	634	38	moldenhauer	moldenhauer	PROPN
taxlaw-2802	634	39	explains	explain	VERB
taxlaw-2802	634	40	,	,	PUNCT
taxlaw-2802	634	41	the	the	DET
taxlaw-2802	634	42	prior	prior	ADJ
taxlaw-2802	634	43	standard	standard	NOUN
taxlaw-2802	634	44	thus	thus	ADV
taxlaw-2802	634	45	“	"	PUNCT
taxlaw-2802	634	46	allowed	allow	VERB
taxlaw-2802	634	47	a	a	DET
taxlaw-2802	634	48	practitioner	practitioner	NOUN
taxlaw-2802	634	49	to	to	PART
taxlaw-2802	634	50	exercise	exercise	VERB
taxlaw-2802	634	51	professional	professional	ADJ
taxlaw-2802	634	52	judgment	judgment	NOUN
taxlaw-2802	634	53	in	in	ADP
taxlaw-2802	634	54	distinguishing	distinguish	VERB
taxlaw-2802	634	55	between	between	ADP
taxlaw-2802	634	56	those	those	DET
taxlaw-2802	634	57	issues	issue	NOUN
taxlaw-2802	634	58	that	that	PRON
taxlaw-2802	634	59	raised	raise	VERB
taxlaw-2802	634	60	a	a	DET
taxlaw-2802	634	61	possibility	possibility	NOUN
taxlaw-2802	634	62	of	of	ADP
taxlaw-2802	634	63	challenge	challenge	NOUN
taxlaw-2802	634	64	,	,	PUNCT
taxlaw-2802	634	65	and	and	CCONJ
taxlaw-2802	634	66	thus	thus	ADV
taxlaw-2802	634	67	required	require	VERB
taxlaw-2802	634	68	discussion	discussion	NOUN
taxlaw-2802	634	69	,	,	PUNCT
taxlaw-2802	634	70	and	and	CCONJ
taxlaw-2802	634	71	those	those	PRON
taxlaw-2802	634	72	that	that	PRON
taxlaw-2802	634	73	did	do	VERB
taxlaw-2802	634	74	not	not	PART
taxlaw-2802	634	75	.	.	PUNCT
taxlaw-2802	634	76	”134	”134	PUNCT
taxlaw-2802	635	1	“	"	PUNCT
taxlaw-2802	635	2	in	in	ADP
taxlaw-2802	635	3	contrast	contrast	NOUN
taxlaw-2802	635	4	,	,	PUNCT
taxlaw-2802	635	5	”	"	PUNCT
taxlaw-2802	635	6	the	the	DET
taxlaw-2802	635	7	current	current	ADJ
taxlaw-2802	635	8	“	"	PUNCT
taxlaw-2802	635	9	reasonable	reasonable	ADJ
taxlaw-2802	635	10	basis	basis	NOUN
taxlaw-2802	635	11	standard	standard	NOUN
taxlaw-2802	635	12	”	"	PUNCT
taxlaw-2802	635	13	under	under	ADP
taxlaw-2802	635	14	circular	circular	ADJ
taxlaw-2802	635	15	230	230	NUM
taxlaw-2802	635	16	§	§	PROPN
taxlaw-2802	635	17	10.35	10.35	NUM
taxlaw-2802	635	18	“	"	PUNCT
taxlaw-2802	635	19	does	do	AUX
taxlaw-2802	635	20	not	not	PART
taxlaw-2802	635	21	allow	allow	VERB
taxlaw-2802	635	22	for	for	ADP
taxlaw-2802	635	23	such	such	ADJ
taxlaw-2802	635	24	judgment	judgment	NOUN
taxlaw-2802	635	25	.	.	PUNCT
taxlaw-2802	635	26	”135	”135	PUNCT
taxlaw-2802	636	1	moldenhauer	moldenhauer	NOUN
taxlaw-2802	636	2	notes	note	VERB
taxlaw-2802	636	3	that	that	SCONJ
taxlaw-2802	636	4	,	,	PUNCT
taxlaw-2802	636	5	while	while	SCONJ
taxlaw-2802	636	6	the	the	DET
taxlaw-2802	636	7	“	"	PUNCT
taxlaw-2802	636	8	reasonable	reasonable	ADJ
taxlaw-2802	636	9	basis	basis	NOUN
taxlaw-2802	636	10	standard	standard	NOUN
taxlaw-2802	636	11	”	"	PUNCT
taxlaw-2802	636	12	may	may	AUX
taxlaw-2802	636	13	be	be	AUX
taxlaw-2802	636	14	appropriate	appropriate	ADJ
taxlaw-2802	636	15	to	to	ADP
taxlaw-2802	636	16	the	the	DET
taxlaw-2802	636	17	evaluation	evaluation	NOUN
taxlaw-2802	636	18	of	of	ADP
taxlaw-2802	636	19	whether	whether	SCONJ
taxlaw-2802	636	20	a	a	DET
taxlaw-2802	636	21	reporting	reporting	NOUN
taxlaw-2802	636	22	position	position	NOUN
taxlaw-2802	636	23	is	be	AUX
taxlaw-2802	636	24	sufficient	sufficient	ADJ
taxlaw-2802	636	25	to	to	PART
taxlaw-2802	636	26	avoid	avoid	VERB
taxlaw-2802	636	27	penalties	penalty	NOUN
taxlaw-2802	636	28	,	,	PUNCT
taxlaw-2802	636	29	employing	employ	VERB
taxlaw-2802	636	30	that	that	DET
taxlaw-2802	636	31	standard	standard	NOUN
taxlaw-2802	636	32	“	"	PUNCT
taxlaw-2802	636	33	to	to	PART
taxlaw-2802	636	34	define	define	VERB
taxlaw-2802	636	35	the	the	DET
taxlaw-2802	636	36	entire	entire	ADJ
taxlaw-2802	636	37	range	range	NOUN
taxlaw-2802	636	38	of	of	ADP
taxlaw-2802	636	39	issues	issue	NOUN
taxlaw-2802	636	40	to	to	PART
taxlaw-2802	636	41	be	be	AUX
taxlaw-2802	636	42	130	130	NUM
taxlaw-2802	636	43	.	.	PUNCT
taxlaw-2802	636	44	31	31	NUM
taxlaw-2802	636	45	c.f.r	c.f.r	NOUN
taxlaw-2802	636	46	.	.	PUNCT
taxlaw-2802	637	1	§	§	PROPN
taxlaw-2802	637	2	10.35(c)(3)(i	10.35(c)(3)(i	NUM
taxlaw-2802	637	3	)	)	PUNCT
taxlaw-2802	637	4	and	and	CCONJ
taxlaw-2802	637	5	(	(	PUNCT
taxlaw-2802	637	6	ii	ii	NOUN
taxlaw-2802	637	7	)	)	PUNCT
taxlaw-2802	637	8	(	(	PUNCT
taxlaw-2802	637	9	2010	2010	NUM
taxlaw-2802	637	10	)	)	PUNCT
taxlaw-2802	637	11	.	.	PUNCT
taxlaw-2802	638	1	for	for	ADP
taxlaw-2802	638	2	a	a	DET
taxlaw-2802	638	3	description	description	NOUN
taxlaw-2802	638	4	of	of	ADP
taxlaw-2802	638	5	what	what	PRON
taxlaw-2802	638	6	constitutes	constitute	VERB
taxlaw-2802	638	7	a	a	DET
taxlaw-2802	638	8	“	"	PUNCT
taxlaw-2802	638	9	significant	significant	ADJ
taxlaw-2802	638	10	federal	federal	ADJ
taxlaw-2802	638	11	tax	tax	NOUN
taxlaw-2802	638	12	issue	issue	NOUN
taxlaw-2802	638	13	”	"	PUNCT
taxlaw-2802	638	14	under	under	ADP
taxlaw-2802	638	15	circular	circular	ADJ
taxlaw-2802	638	16	230	230	NUM
taxlaw-2802	638	17	,	,	PUNCT
taxlaw-2802	638	18	see	see	VERB
taxlaw-2802	638	19	supra	supra	PROPN
taxlaw-2802	638	20	note	note	PROPN
taxlaw-2802	638	21	8	8	NUM
taxlaw-2802	638	22	.	.	X
taxlaw-2802	638	23	131	131	NUM
taxlaw-2802	638	24	.	.	PUNCT
taxlaw-2802	639	1	see	see	VERB
taxlaw-2802	639	2	moldenhauer	moldenhauer	NOUN
taxlaw-2802	639	3	,	,	PUNCT
taxlaw-2802	639	4	supra	supra	PROPN
taxlaw-2802	639	5	note	note	PROPN
taxlaw-2802	639	6	97	97	NUM
taxlaw-2802	639	7	,	,	PUNCT
taxlaw-2802	639	8	at	at	ADP
taxlaw-2802	639	9	860	860	NUM
taxlaw-2802	639	10	-	-	SYM
taxlaw-2802	639	11	61	61	NUM
taxlaw-2802	639	12	.	.	PUNCT
taxlaw-2802	640	1	as	as	SCONJ
taxlaw-2802	640	2	noted	note	VERB
taxlaw-2802	640	3	above	above	ADV
taxlaw-2802	640	4	,	,	PUNCT
taxlaw-2802	640	5	there	there	PRON
taxlaw-2802	640	6	are	be	VERB
taxlaw-2802	640	7	two	two	NUM
taxlaw-2802	640	8	exceptions	exception	NOUN
taxlaw-2802	640	9	to	to	ADP
taxlaw-2802	640	10	the	the	DET
taxlaw-2802	640	11	general	general	ADJ
taxlaw-2802	640	12	rule	rule	NOUN
taxlaw-2802	640	13	.	.	PUNCT
taxlaw-2802	641	1	first	first	ADV
taxlaw-2802	641	2	,	,	PUNCT
taxlaw-2802	641	3	a	a	DET
taxlaw-2802	641	4	practitioner	practitioner	NOUN
taxlaw-2802	641	5	may	may	AUX
taxlaw-2802	641	6	rely	rely	VERB
taxlaw-2802	641	7	on	on	ADP
taxlaw-2802	641	8	the	the	DET
taxlaw-2802	641	9	opinion	opinion	NOUN
taxlaw-2802	641	10	of	of	ADP
taxlaw-2802	641	11	another	another	DET
taxlaw-2802	641	12	practitioner	practitioner	NOUN
taxlaw-2802	641	13	with	with	ADP
taxlaw-2802	641	14	regard	regard	NOUN
taxlaw-2802	641	15	to	to	ADP
taxlaw-2802	641	16	some	some	DET
taxlaw-2802	641	17	significant	significant	ADJ
taxlaw-2802	641	18	federal	federal	ADJ
taxlaw-2802	641	19	tax	tax	NOUN
taxlaw-2802	641	20	issues	issue	NOUN
taxlaw-2802	641	21	.	.	PUNCT
taxlaw-2802	642	1	see	see	VERB
taxlaw-2802	642	2	31	31	NUM
taxlaw-2802	642	3	c.f.r	c.f.r	NOUN
taxlaw-2802	642	4	.	.	PUNCT
taxlaw-2802	643	1	§	§	PROPN
taxlaw-2802	643	2	10.35(d)(1	10.35(d)(1	NUM
taxlaw-2802	643	3	)	)	PUNCT
taxlaw-2802	643	4	(	(	PUNCT
taxlaw-2802	643	5	2010	2010	NUM
taxlaw-2802	643	6	)	)	PUNCT
taxlaw-2802	643	7	.	.	PUNCT
taxlaw-2802	644	1	also	also	ADV
taxlaw-2802	644	2	,	,	PUNCT
taxlaw-2802	644	3	limited	limited	ADJ
taxlaw-2802	644	4	scope	scope	NOUN
taxlaw-2802	644	5	opinions	opinion	NOUN
taxlaw-2802	644	6	are	be	AUX
taxlaw-2802	644	7	permissible	permissible	ADJ
taxlaw-2802	644	8	in	in	ADP
taxlaw-2802	644	9	some	some	DET
taxlaw-2802	644	10	cases	case	NOUN
taxlaw-2802	644	11	.	.	PUNCT
taxlaw-2802	645	1	see	see	VERB
taxlaw-2802	645	2	31	31	NUM
taxlaw-2802	645	3	c.f.r	c.f.r	NOUN
taxlaw-2802	645	4	.	.	PUNCT
taxlaw-2802	646	1	§	§	PROPN
taxlaw-2802	646	2	10.35(c)(3)(v)(a	10.35(c)(3)(v)(a	NUM
taxlaw-2802	646	3	)	)	PUNCT
taxlaw-2802	646	4	(	(	PUNCT
taxlaw-2802	646	5	2010	2010	NUM
taxlaw-2802	646	6	)	)	PUNCT
taxlaw-2802	646	7	.	.	PUNCT
taxlaw-2802	647	1	for	for	ADP
taxlaw-2802	647	2	further	further	ADJ
taxlaw-2802	647	3	discussion	discussion	NOUN
taxlaw-2802	647	4	of	of	ADP
taxlaw-2802	647	5	a	a	DET
taxlaw-2802	647	6	practitioner	practitioner	NOUN
taxlaw-2802	647	7	’s	’s	PART
taxlaw-2802	647	8	ability	ability	NOUN
taxlaw-2802	647	9	to	to	PART
taxlaw-2802	647	10	rely	rely	VERB
taxlaw-2802	647	11	on	on	ADP
taxlaw-2802	647	12	others	other	NOUN
taxlaw-2802	647	13	’	’	PART
taxlaw-2802	647	14	opinions	opinion	NOUN
taxlaw-2802	647	15	and	and	CCONJ
taxlaw-2802	647	16	further	further	ADJ
taxlaw-2802	647	17	discussion	discussion	NOUN
taxlaw-2802	647	18	of	of	ADP
taxlaw-2802	647	19	limited	limited	ADJ
taxlaw-2802	647	20	scope	scope	NOUN
taxlaw-2802	647	21	opinions	opinion	NOUN
taxlaw-2802	647	22	,	,	PUNCT
taxlaw-2802	647	23	see	see	VERB
taxlaw-2802	647	24	supra	supra	PROPN
taxlaw-2802	647	25	notes	note	VERB
taxlaw-2802	647	26	30	30	NUM
taxlaw-2802	647	27	-	-	SYM
taxlaw-2802	647	28	31	31	NUM
taxlaw-2802	647	29	and	and	CCONJ
taxlaw-2802	647	30	accompanying	accompany	VERB
taxlaw-2802	647	31	text	text	NOUN
taxlaw-2802	647	32	.	.	PUNCT
taxlaw-2802	648	1	132	132	NUM
taxlaw-2802	648	2	.	.	NOUN
taxlaw-2802	648	3	31	31	NUM
taxlaw-2802	648	4	c.f.r	c.f.r	NOUN
taxlaw-2802	648	5	.	.	PUNCT
taxlaw-2802	649	1	§	§	PROPN
taxlaw-2802	649	2	10.35(b)(3	10.35(b)(3	NUM
taxlaw-2802	649	3	)	)	PUNCT
taxlaw-2802	649	4	(	(	PUNCT
taxlaw-2802	649	5	2010	2010	NUM
taxlaw-2802	649	6	)	)	PUNCT
taxlaw-2802	649	7	.	.	PUNCT
taxlaw-2802	650	1	the	the	DET
taxlaw-2802	650	2	regulations	regulation	NOUN
taxlaw-2802	650	3	do	do	AUX
taxlaw-2802	650	4	not	not	PART
taxlaw-2802	650	5	define	define	VERB
taxlaw-2802	650	6	what	what	PRON
taxlaw-2802	650	7	constitutes	constitute	VERB
taxlaw-2802	650	8	a	a	DET
taxlaw-2802	650	9	“	"	PUNCT
taxlaw-2802	650	10	reasonable	reasonable	ADJ
taxlaw-2802	650	11	basis	basis	NOUN
taxlaw-2802	650	12	for	for	ADP
taxlaw-2802	650	13	a	a	DET
taxlaw-2802	650	14	successful	successful	ADJ
taxlaw-2802	650	15	challenge	challenge	NOUN
taxlaw-2802	650	16	”	"	PUNCT
taxlaw-2802	650	17	in	in	ADP
taxlaw-2802	650	18	this	this	DET
taxlaw-2802	650	19	context	context	NOUN
taxlaw-2802	650	20	.	.	PUNCT
taxlaw-2802	651	1	law	law	NOUN
taxlaw-2802	651	2	,	,	PUNCT
taxlaw-2802	651	3	supra	supra	PROPN
taxlaw-2802	651	4	note	note	NOUN
taxlaw-2802	651	5	69	69	NUM
taxlaw-2802	651	6	,	,	PUNCT
taxlaw-2802	651	7	at	at	ADP
taxlaw-2802	651	8	32	32	NUM
taxlaw-2802	651	9	.	.	PUNCT
taxlaw-2802	652	1	however	however	ADV
taxlaw-2802	652	2	,	,	PUNCT
taxlaw-2802	652	3	the	the	DET
taxlaw-2802	652	4	treasury	treasury	PROPN
taxlaw-2802	652	5	regulations	regulation	NOUN
taxlaw-2802	652	6	promulgated	promulgate	VERB
taxlaw-2802	652	7	under	under	ADP
taxlaw-2802	652	8	§	§	PROPN
taxlaw-2802	652	9	6662	6662	NUM
taxlaw-2802	652	10	of	of	ADP
taxlaw-2802	652	11	the	the	DET
taxlaw-2802	652	12	code	code	NOUN
taxlaw-2802	652	13	provide	provide	VERB
taxlaw-2802	652	14	that	that	SCONJ
taxlaw-2802	652	15	,	,	PUNCT
taxlaw-2802	652	16	in	in	ADP
taxlaw-2802	652	17	the	the	DET
taxlaw-2802	652	18	context	context	NOUN
taxlaw-2802	652	19	of	of	ADP
taxlaw-2802	652	20	a	a	DET
taxlaw-2802	652	21	defense	defense	NOUN
taxlaw-2802	652	22	against	against	ADP
taxlaw-2802	652	23	the	the	DET
taxlaw-2802	652	24	imposition	imposition	NOUN
taxlaw-2802	652	25	of	of	ADP
taxlaw-2802	652	26	an	an	DET
taxlaw-2802	652	27	accuracy	accuracy	NOUN
taxlaw-2802	652	28	-	-	PUNCT
taxlaw-2802	652	29	related	relate	VERB
taxlaw-2802	652	30	penalty	penalty	NOUN
taxlaw-2802	652	31	for	for	ADP
taxlaw-2802	652	32	substantial	substantial	ADJ
taxlaw-2802	652	33	underpayments	underpayment	NOUN
taxlaw-2802	652	34	of	of	ADP
taxlaw-2802	652	35	tax	tax	NOUN
taxlaw-2802	652	36	,	,	PUNCT
taxlaw-2802	652	37	“	"	PUNCT
taxlaw-2802	652	38	a	a	DET
taxlaw-2802	652	39	‘	'	PUNCT
taxlaw-2802	652	40	reasonable	reasonable	ADJ
taxlaw-2802	652	41	basis	basis	NOUN
taxlaw-2802	652	42	’	'	PUNCT
taxlaw-2802	652	43	for	for	ADP
taxlaw-2802	652	44	a	a	DET
taxlaw-2802	652	45	taxpayer	taxpayer	NOUN
taxlaw-2802	652	46	’s	’s	PART
taxlaw-2802	652	47	position	position	NOUN
taxlaw-2802	652	48	is	be	AUX
taxlaw-2802	652	49	a	a	DET
taxlaw-2802	652	50	standard	standard	NOUN
taxlaw-2802	652	51	that	that	PRON
taxlaw-2802	652	52	is	be	AUX
taxlaw-2802	652	53	‘	'	PUNCT
taxlaw-2802	652	54	significantly	significantly	ADV
taxlaw-2802	652	55	higher	high	ADJ
taxlaw-2802	652	56	than	than	ADP
taxlaw-2802	652	57	not	not	PART
taxlaw-2802	652	58	frivolous	frivolous	ADJ
taxlaw-2802	652	59	or	or	CCONJ
taxlaw-2802	652	60	not	not	PART
taxlaw-2802	652	61	patently	patently	ADV
taxlaw-2802	652	62	improper	improper	ADJ
taxlaw-2802	652	63	.	.	PUNCT
taxlaw-2802	652	64	’	'	PUNCT
taxlaw-2802	652	65	”	"	PUNCT
taxlaw-2802	653	1	i	i	PRON
taxlaw-2802	653	2	d.	d.	VERB
taxlaw-2802	653	3	at	at	ADP
taxlaw-2802	653	4	32	32	NUM
taxlaw-2802	653	5	n.34	n.34	NOUN
taxlaw-2802	653	6	(	(	PUNCT
taxlaw-2802	653	7	quoting	quote	VERB
taxlaw-2802	653	8	treas	treas	PROPN
taxlaw-2802	653	9	.	.	PUNCT
taxlaw-2802	654	1	reg	reg	PROPN
taxlaw-2802	654	2	.	.	PUNCT
taxlaw-2802	655	1	§	§	PROPN
taxlaw-2802	655	2	1.6662(b)(3	1.6662(b)(3	NUM
taxlaw-2802	655	3	)	)	PUNCT
taxlaw-2802	655	4	)	)	PUNCT
taxlaw-2802	655	5	.	.	PUNCT
taxlaw-2802	656	1	therefore	therefore	ADV
taxlaw-2802	656	2	,	,	PUNCT
taxlaw-2802	656	3	assuming	assume	VERB
taxlaw-2802	656	4	that	that	SCONJ
taxlaw-2802	656	5	the	the	DET
taxlaw-2802	656	6	irs	irs	PROPN
taxlaw-2802	656	7	applies	apply	VERB
taxlaw-2802	656	8	the	the	DET
taxlaw-2802	656	9	“	"	PUNCT
taxlaw-2802	656	10	reasonable	reasonable	ADJ
taxlaw-2802	656	11	basis	basis	NOUN
taxlaw-2802	656	12	”	"	PUNCT
taxlaw-2802	656	13	standard	standard	NOUN
taxlaw-2802	656	14	in	in	ADP
taxlaw-2802	656	15	the	the	DET
taxlaw-2802	656	16	same	same	ADJ
taxlaw-2802	656	17	way	way	NOUN
taxlaw-2802	656	18	under	under	ADP
taxlaw-2802	656	19	circular	circular	ADJ
taxlaw-2802	656	20	230	230	NUM
taxlaw-2802	656	21	,	,	PUNCT
taxlaw-2802	656	22	the	the	DET
taxlaw-2802	656	23	standard	standard	NOUN
taxlaw-2802	656	24	“	"	PUNCT
taxlaw-2802	656	25	is	be	AUX
taxlaw-2802	656	26	not	not	PART
taxlaw-2802	656	27	satisfied	satisfied	ADJ
taxlaw-2802	656	28	by	by	ADP
taxlaw-2802	656	29	a	a	DET
taxlaw-2802	656	30	return	return	NOUN
taxlaw-2802	656	31	position	position	NOUN
taxlaw-2802	656	32	that	that	PRON
taxlaw-2802	656	33	is	be	AUX
taxlaw-2802	656	34	merely	merely	ADV
taxlaw-2802	656	35	arguable	arguable	ADJ
taxlaw-2802	656	36	or	or	CCONJ
taxlaw-2802	656	37	that	that	PRON
taxlaw-2802	656	38	is	be	AUX
taxlaw-2802	656	39	merely	merely	ADV
taxlaw-2802	656	40	a	a	DET
taxlaw-2802	656	41	colorable	colorable	ADJ
taxlaw-2802	656	42	claim	claim	NOUN
taxlaw-2802	656	43	.	.	PUNCT
taxlaw-2802	656	44	”	"	PUNCT
taxlaw-2802	657	1	i	i	PRON
taxlaw-2802	657	2	d.	d.	PROPN
taxlaw-2802	657	3	(	(	PUNCT
taxlaw-2802	657	4	quoting	quote	VERB
taxlaw-2802	657	5	treas	treas	PROPN
taxlaw-2802	657	6	.	.	PUNCT
taxlaw-2802	658	1	reg	reg	PROPN
taxlaw-2802	658	2	.	.	PUNCT
taxlaw-2802	659	1	§	§	PROPN
taxlaw-2802	659	2	1.6662(b)(3	1.6662(b)(3	NUM
taxlaw-2802	659	3	)	)	PUNCT
taxlaw-2802	659	4	)	)	PUNCT
taxlaw-2802	659	5	;	;	PUNCT
taxlaw-2802	659	6	see	see	VERB
taxlaw-2802	659	7	also	also	ADV
taxlaw-2802	659	8	moldenhauer	moldenhauer	NOUN
taxlaw-2802	659	9	,	,	PUNCT
taxlaw-2802	659	10	supra	supra	PROPN
taxlaw-2802	659	11	note	note	PROPN
taxlaw-2802	659	12	97	97	NUM
taxlaw-2802	659	13	,	,	PUNCT
taxlaw-2802	659	14	at	at	ADP
taxlaw-2802	659	15	860	860	NUM
taxlaw-2802	659	16	-	-	SYM
taxlaw-2802	659	17	61	61	NUM
taxlaw-2802	659	18	.	.	PUNCT
taxlaw-2802	660	1	133	133	NUM
taxlaw-2802	660	2	.	.	PUNCT
taxlaw-2802	661	1	former	former	ADJ
taxlaw-2802	661	2	31	31	NUM
taxlaw-2802	661	3	c.f.r	c.f.r	NOUN
taxlaw-2802	661	4	.	.	PUNCT
taxlaw-2802	662	1	§	§	PROPN
taxlaw-2802	662	2	10.33(a)(4	10.33(a)(4	NUM
taxlaw-2802	662	3	)	)	PUNCT
taxlaw-2802	662	4	(	(	PUNCT
taxlaw-2802	662	5	1984	1984	NUM
taxlaw-2802	662	6	)	)	PUNCT
taxlaw-2802	662	7	(	(	PUNCT
taxlaw-2802	662	8	quoted	quote	VERB
taxlaw-2802	662	9	in	in	ADP
taxlaw-2802	662	10	moldenhauer	moldenhauer	NOUN
taxlaw-2802	662	11	,	,	PUNCT
taxlaw-2802	662	12	supra	supra	PROPN
taxlaw-2802	662	13	note	note	PROPN
taxlaw-2802	662	14	97	97	NUM
taxlaw-2802	662	15	,	,	PUNCT
taxlaw-2802	662	16	at	at	ADP
taxlaw-2802	662	17	861	861	NUM
taxlaw-2802	662	18	)	)	PUNCT
taxlaw-2802	662	19	.	.	PUNCT
taxlaw-2802	663	1	134	134	NUM
taxlaw-2802	663	2	.	.	PUNCT
taxlaw-2802	663	3	moldenhauer	moldenhauer	NOUN
taxlaw-2802	663	4	,	,	PUNCT
taxlaw-2802	663	5	supra	supra	PROPN
taxlaw-2802	663	6	note	note	PROPN
taxlaw-2802	663	7	97	97	NUM
taxlaw-2802	663	8	,	,	PUNCT
taxlaw-2802	663	9	at	at	ADP
taxlaw-2802	663	10	861	861	NUM
taxlaw-2802	663	11	.	.	PUNCT
taxlaw-2802	663	12	135	135	NUM
taxlaw-2802	663	13	.	.	PUNCT
taxlaw-2802	664	1	i	i	PRON
taxlaw-2802	664	2	d.	d.	PROPN
taxlaw-2802	664	3	columbia	columbia	PROPN
taxlaw-2802	664	4	jour	jour	PROPN
taxlaw-2802	664	5	�	�	PROPN
taxlaw-2802	664	6	al	al	PROPN
taxlaw-2802	664	7	of	of	ADP
taxlaw-2802	664	8	tax	tax	NOUN
taxlaw-2802	664	9	law	law	NOUN
taxlaw-2802	664	10	[	[	X
taxlaw-2802	664	11	vol	vol	NOUN
taxlaw-2802	664	12	2:150	2:150	NUM
taxlaw-2802	664	13	174	174	NUM
taxlaw-2802	664	14	considered	consider	VERB
taxlaw-2802	664	15	in	in	ADP
taxlaw-2802	664	16	an	an	DET
taxlaw-2802	664	17	opinion	opinion	NOUN
taxlaw-2802	664	18	requires	require	VERB
taxlaw-2802	664	19	the	the	DET
taxlaw-2802	664	20	practitioner	practitioner	NOUN
taxlaw-2802	664	21	to	to	PART
taxlaw-2802	664	22	identify	identify	VERB
taxlaw-2802	664	23	not	not	PART
taxlaw-2802	664	24	merely	merely	ADV
taxlaw-2802	664	25	the	the	DET
taxlaw-2802	664	26	positions	position	NOUN
taxlaw-2802	664	27	that	that	PRON
taxlaw-2802	664	28	the	the	DET
taxlaw-2802	664	29	irs	irs	PROPN
taxlaw-2802	664	30	would	would	AUX
taxlaw-2802	664	31	most	most	ADV
taxlaw-2802	664	32	likely	likely	ADV
taxlaw-2802	664	33	raise	raise	VERB
taxlaw-2802	664	34	but	but	CCONJ
taxlaw-2802	664	35	rather	rather	ADV
taxlaw-2802	664	36	all	all	DET
taxlaw-2802	664	37	positions	position	NOUN
taxlaw-2802	664	38	that	that	SCONJ
taxlaw-2802	664	39	the	the	DET
taxlaw-2802	664	40	irs	irs	PROPN
taxlaw-2802	664	41	might	might	AUX
taxlaw-2802	664	42	take	take	VERB
taxlaw-2802	664	43	that	that	PRON
taxlaw-2802	664	44	are	be	AUX
taxlaw-2802	664	45	more	more	ADV
taxlaw-2802	664	46	than	than	ADP
taxlaw-2802	664	47	merely	merely	ADV
taxlaw-2802	664	48	arguable	arguable	ADJ
taxlaw-2802	664	49	,	,	PUNCT
taxlaw-2802	664	50	colorable	colorable	ADJ
taxlaw-2802	664	51	,	,	PUNCT
taxlaw-2802	664	52	frivolous	frivolous	ADJ
taxlaw-2802	664	53	or	or	CCONJ
taxlaw-2802	664	54	patently	patently	ADV
taxlaw-2802	664	55	improper	improper	ADJ
taxlaw-2802	664	56	.	.	PUNCT
taxlaw-2802	664	57	”136	”136	PUNCT
taxlaw-2802	665	1	indeed	indeed	ADV
taxlaw-2802	665	2	,	,	PUNCT
taxlaw-2802	665	3	a	a	DET
taxlaw-2802	665	4	practitioner	practitioner	NOUN
taxlaw-2802	665	5	“	"	PUNCT
taxlaw-2802	665	6	must	must	AUX
taxlaw-2802	665	7	do	do	VERB
taxlaw-2802	665	8	so	so	ADV
taxlaw-2802	665	9	even	even	ADV
taxlaw-2802	665	10	if	if	SCONJ
taxlaw-2802	665	11	the	the	DET
taxlaw-2802	665	12	position	position	NOUN
taxlaw-2802	665	13	has	have	VERB
taxlaw-2802	665	14	a	a	DET
taxlaw-2802	665	15	low	low	ADJ
taxlaw-2802	665	16	likelihood	likelihood	NOUN
taxlaw-2802	665	17	of	of	ADP
taxlaw-2802	665	18	success	success	NOUN
taxlaw-2802	665	19	or	or	CCONJ
taxlaw-2802	665	20	the	the	DET
taxlaw-2802	665	21	irs	irs	PROPN
taxlaw-2802	665	22	is	be	AUX
taxlaw-2802	665	23	unlikely	unlikely	ADJ
taxlaw-2802	665	24	to	to	PART
taxlaw-2802	665	25	raise	raise	VERB
taxlaw-2802	665	26	the	the	DET
taxlaw-2802	665	27	issue	issue	NOUN
taxlaw-2802	665	28	for	for	ADP
taxlaw-2802	665	29	policy	policy	NOUN
taxlaw-2802	665	30	or	or	CCONJ
taxlaw-2802	665	31	other	other	ADJ
taxlaw-2802	665	32	reasons	reason	NOUN
taxlaw-2802	665	33	.	.	PUNCT
taxlaw-2802	665	34	”137	”137	PUNCT
taxlaw-2802	666	1	this	this	DET
taxlaw-2802	666	2	restriction	restriction	NOUN
taxlaw-2802	666	3	on	on	ADP
taxlaw-2802	666	4	an	an	DET
taxlaw-2802	666	5	attorney	attorney	NOUN
taxlaw-2802	666	6	’s	’s	PART
taxlaw-2802	666	7	ability	ability	NOUN
taxlaw-2802	666	8	to	to	PART
taxlaw-2802	666	9	separate	separate	VERB
taxlaw-2802	666	10	the	the	DET
taxlaw-2802	666	11	wheat	wheat	NOUN
taxlaw-2802	666	12	from	from	ADP
taxlaw-2802	666	13	the	the	DET
taxlaw-2802	666	14	chaff	chaff	NOUN
taxlaw-2802	666	15	when	when	SCONJ
taxlaw-2802	666	16	advising	advise	VERB
taxlaw-2802	666	17	a	a	DET
taxlaw-2802	666	18	client	client	NOUN
taxlaw-2802	666	19	may	may	AUX
taxlaw-2802	666	20	seriously	seriously	ADV
taxlaw-2802	666	21	impede	impede	VERB
taxlaw-2802	666	22	the	the	DET
taxlaw-2802	666	23	quality	quality	NOUN
taxlaw-2802	666	24	of	of	ADP
taxlaw-2802	666	25	the	the	DET
taxlaw-2802	666	26	advice	advice	NOUN
taxlaw-2802	666	27	,	,	PUNCT
taxlaw-2802	666	28	and	and	CCONJ
taxlaw-2802	666	29	may	may	AUX
taxlaw-2802	666	30	greatly	greatly	ADV
taxlaw-2802	666	31	diminish	diminish	VERB
taxlaw-2802	666	32	the	the	DET
taxlaw-2802	666	33	client	client	NOUN
taxlaw-2802	666	34	’s	’s	PART
taxlaw-2802	666	35	interest	interest	NOUN
taxlaw-2802	666	36	in	in	ADP
taxlaw-2802	666	37	receiving	receive	VERB
taxlaw-2802	666	38	it	it	PRON
taxlaw-2802	666	39	.	.	PUNCT
taxlaw-2802	667	1	as	as	SCONJ
taxlaw-2802	667	2	another	another	DET
taxlaw-2802	667	3	prominent	prominent	ADJ
taxlaw-2802	667	4	commentator	commentator	NOUN
taxlaw-2802	667	5	has	have	AUX
taxlaw-2802	667	6	noted	note	VERB
taxlaw-2802	667	7	,	,	PUNCT
taxlaw-2802	667	8	clients	client	NOUN
taxlaw-2802	667	9	“	"	PUNCT
taxlaw-2802	667	10	do	do	AUX
taxlaw-2802	667	11	not	not	PART
taxlaw-2802	667	12	want	want	VERB
taxlaw-2802	667	13	to	to	PART
taxlaw-2802	667	14	read	read	VERB
taxlaw-2802	667	15	about	about	ADP
taxlaw-2802	667	16	all	all	DET
taxlaw-2802	667	17	potentially	potentially	ADV
taxlaw-2802	667	18	significant	significant	ADJ
taxlaw-2802	667	19	tax	tax	NOUN
taxlaw-2802	667	20	issues	issue	NOUN
taxlaw-2802	667	21	.	.	PUNCT
taxlaw-2802	668	1	they	they	PRON
taxlaw-2802	668	2	want	want	VERB
taxlaw-2802	668	3	their	their	PRON
taxlaw-2802	668	4	advisors	advisor	NOUN
taxlaw-2802	668	5	to	to	PART
taxlaw-2802	668	6	serve	serve	VERB
taxlaw-2802	668	7	as	as	ADP
taxlaw-2802	668	8	a	a	DET
taxlaw-2802	668	9	filter	filter	NOUN
taxlaw-2802	668	10	,	,	PUNCT
taxlaw-2802	668	11	to	to	PART
taxlaw-2802	668	12	tell	tell	VERB
taxlaw-2802	668	13	them	they	PRON
taxlaw-2802	668	14	where	where	SCONJ
taxlaw-2802	668	15	the	the	DET
taxlaw-2802	668	16	real	real	ADJ
taxlaw-2802	668	17	risks	risk	NOUN
taxlaw-2802	668	18	are	be	AUX
taxlaw-2802	668	19	and	and	CCONJ
taxlaw-2802	668	20	how	how	SCONJ
taxlaw-2802	668	21	they	they	PRON
taxlaw-2802	668	22	can	can	AUX
taxlaw-2802	668	23	be	be	AUX
taxlaw-2802	668	24	addressed	address	VERB
taxlaw-2802	668	25	.	.	PUNCT
taxlaw-2802	669	1	”138	”138	PROPN
taxlaw-2802	669	2	distinguishing	distinguish	VERB
taxlaw-2802	669	3	between	between	ADP
taxlaw-2802	669	4	material	material	NOUN
taxlaw-2802	669	5	concerns	concern	NOUN
taxlaw-2802	669	6	and	and	CCONJ
taxlaw-2802	669	7	theoretical	theoretical	ADJ
taxlaw-2802	669	8	or	or	CCONJ
taxlaw-2802	669	9	peripheral	peripheral	ADJ
taxlaw-2802	669	10	ones	one	NOUN
taxlaw-2802	669	11	is	be	AUX
taxlaw-2802	669	12	a	a	DET
taxlaw-2802	669	13	prerequisite	prerequisite	NOUN
taxlaw-2802	669	14	to	to	ADP
taxlaw-2802	669	15	developing	develop	VERB
taxlaw-2802	669	16	and	and	CCONJ
taxlaw-2802	669	17	dispensing	dispense	VERB
taxlaw-2802	669	18	sound	sound	ADJ
taxlaw-2802	669	19	legal	legal	ADJ
taxlaw-2802	669	20	advice	advice	NOUN
taxlaw-2802	669	21	.	.	PUNCT
taxlaw-2802	670	1	to	to	ADP
taxlaw-2802	670	2	the	the	DET
taxlaw-2802	670	3	extent	extent	NOUN
taxlaw-2802	670	4	that	that	SCONJ
taxlaw-2802	670	5	the	the	DET
taxlaw-2802	670	6	“	"	PUNCT
taxlaw-2802	670	7	reasonable	reasonable	ADJ
taxlaw-2802	670	8	basis	basis	NOUN
taxlaw-2802	670	9	”	"	PUNCT
taxlaw-2802	670	10	standard	standard	NOUN
taxlaw-2802	670	11	for	for	ADP
taxlaw-2802	670	12	defining	define	VERB
taxlaw-2802	670	13	“	"	PUNCT
taxlaw-2802	670	14	significant	significant	ADJ
taxlaw-2802	670	15	federal	federal	ADJ
taxlaw-2802	670	16	tax	tax	NOUN
taxlaw-2802	670	17	issues	issue	NOUN
taxlaw-2802	670	18	”	"	PUNCT
taxlaw-2802	670	19	in	in	ADP
taxlaw-2802	670	20	covered	covered	ADJ
taxlaw-2802	670	21	opinions	opinion	NOUN
taxlaw-2802	670	22	prevents	prevent	VERB
taxlaw-2802	670	23	attorneys	attorney	NOUN
taxlaw-2802	670	24	from	from	ADP
taxlaw-2802	670	25	engaging	engage	VERB
taxlaw-2802	670	26	in	in	ADP
taxlaw-2802	670	27	that	that	DET
taxlaw-2802	670	28	fundamental	fundamental	ADJ
taxlaw-2802	670	29	exercise	exercise	NOUN
taxlaw-2802	670	30	,	,	PUNCT
taxlaw-2802	670	31	the	the	DET
taxlaw-2802	670	32	covered	covered	ADJ
taxlaw-2802	670	33	opinion	opinion	NOUN
taxlaw-2802	670	34	regulations	regulation	NOUN
taxlaw-2802	670	35	may	may	AUX
taxlaw-2802	670	36	therefore	therefore	ADV
taxlaw-2802	670	37	substantially	substantially	ADV
taxlaw-2802	670	38	diminish	diminish	VERB
taxlaw-2802	670	39	the	the	DET
taxlaw-2802	670	40	value	value	NOUN
taxlaw-2802	670	41	of	of	ADP
taxlaw-2802	670	42	the	the	DET
taxlaw-2802	670	43	tax	tax	NOUN
taxlaw-2802	670	44	counsel	counsel	NOUN
taxlaw-2802	670	45	that	that	PRON
taxlaw-2802	670	46	clients	client	NOUN
taxlaw-2802	670	47	receive	receive	VERB
taxlaw-2802	670	48	.	.	PUNCT
taxlaw-2802	671	1	e.	e.	PROPN
taxlaw-2802	672	1	the	the	DET
taxlaw-2802	672	2	regulations	regulation	NOUN
taxlaw-2802	672	3	are	be	AUX
taxlaw-2802	672	4	far	far	ADV
taxlaw-2802	672	5	too	too	ADV
taxlaw-2802	672	6	broad	broad	ADJ
taxlaw-2802	672	7	,	,	PUNCT
taxlaw-2802	672	8	and	and	CCONJ
taxlaw-2802	672	9	they	they	PRON
taxlaw-2802	672	10	capture	capture	VERB
taxlaw-2802	672	11	much	much	ADV
taxlaw-2802	672	12	more	more	ADJ
taxlaw-2802	672	13	than	than	ADP
taxlaw-2802	672	14	the	the	DET
taxlaw-2802	672	15	tax	tax	NOUN
taxlaw-2802	672	16	shelter	shelter	NOUN
taxlaw-2802	672	17	advice	advice	NOUN
taxlaw-2802	672	18	that	that	PRON
taxlaw-2802	672	19	they	they	PRON
taxlaw-2802	672	20	were	be	AUX
taxlaw-2802	672	21	intended	intend	VERB
taxlaw-2802	672	22	to	to	PART
taxlaw-2802	672	23	regulate	regulate	VERB
taxlaw-2802	672	24	by	by	ADP
taxlaw-2802	672	25	far	far	ADV
taxlaw-2802	672	26	the	the	DET
taxlaw-2802	672	27	most	most	ADV
taxlaw-2802	672	28	significant	significant	ADJ
taxlaw-2802	672	29	criticism	criticism	NOUN
taxlaw-2802	672	30	of	of	ADP
taxlaw-2802	672	31	the	the	DET
taxlaw-2802	672	32	covered	cover	VERB
taxlaw-2802	672	33	opinion	opinion	NOUN
taxlaw-2802	672	34	regulations	regulation	NOUN
taxlaw-2802	672	35	is	be	AUX
taxlaw-2802	672	36	that	that	SCONJ
taxlaw-2802	672	37	they	they	PRON
taxlaw-2802	672	38	are	be	AUX
taxlaw-2802	672	39	incredibly	incredibly	ADV
taxlaw-2802	672	40	overbroad	overbroad	NOUN
taxlaw-2802	672	41	.	.	PUNCT
taxlaw-2802	673	1	the	the	DET
taxlaw-2802	673	2	intent	intent	NOUN
taxlaw-2802	673	3	of	of	ADP
taxlaw-2802	673	4	the	the	DET
taxlaw-2802	673	5	covered	cover	VERB
taxlaw-2802	673	6	opinion	opinion	NOUN
taxlaw-2802	673	7	regulations	regulation	NOUN
taxlaw-2802	673	8	is	be	AUX
taxlaw-2802	673	9	to	to	PART
taxlaw-2802	673	10	impose	impose	VERB
taxlaw-2802	673	11	rigorous	rigorous	ADJ
taxlaw-2802	673	12	requirements	requirement	NOUN
taxlaw-2802	673	13	on	on	ADP
taxlaw-2802	673	14	legal	legal	ADJ
taxlaw-2802	673	15	opinions	opinion	NOUN
taxlaw-2802	673	16	provided	provide	VERB
taxlaw-2802	673	17	in	in	ADP
taxlaw-2802	673	18	connection	connection	NOUN
taxlaw-2802	673	19	with	with	ADP
taxlaw-2802	673	20	tax	tax	NOUN
taxlaw-2802	673	21	shelters	shelter	NOUN
taxlaw-2802	673	22	,	,	PUNCT
taxlaw-2802	673	23	in	in	ADP
taxlaw-2802	673	24	order	order	NOUN
taxlaw-2802	673	25	to	to	PART
taxlaw-2802	673	26	prevent	prevent	VERB
taxlaw-2802	673	27	such	such	ADJ
taxlaw-2802	673	28	opinions	opinion	NOUN
taxlaw-2802	673	29	from	from	ADP
taxlaw-2802	673	30	being	be	AUX
taxlaw-2802	673	31	used	use	VERB
taxlaw-2802	673	32	to	to	PART
taxlaw-2802	673	33	support	support	VERB
taxlaw-2802	673	34	abusive	abusive	ADJ
taxlaw-2802	673	35	shelters.139	shelters.139	ADJ
taxlaw-2802	673	36	as	as	SCONJ
taxlaw-2802	673	37	written	write	VERB
taxlaw-2802	673	38	,	,	PUNCT
taxlaw-2802	673	39	however	however	ADV
taxlaw-2802	673	40	,	,	PUNCT
taxlaw-2802	673	41	the	the	DET
taxlaw-2802	673	42	regulations	regulation	NOUN
taxlaw-2802	673	43	cover	cover	VERB
taxlaw-2802	673	44	far	far	ADV
taxlaw-2802	673	45	more	more	ADJ
taxlaw-2802	673	46	than	than	ADP
taxlaw-2802	673	47	opinions	opinion	NOUN
taxlaw-2802	673	48	related	relate	VERB
taxlaw-2802	673	49	to	to	ADP
taxlaw-2802	673	50	tax	tax	NOUN
taxlaw-2802	673	51	shelters	shelter	NOUN
taxlaw-2802	673	52	.	.	PUNCT
taxlaw-2802	674	1	this	this	PRON
taxlaw-2802	674	2	is	be	AUX
taxlaw-2802	674	3	because	because	SCONJ
taxlaw-2802	674	4	the	the	DET
taxlaw-2802	674	5	phrase	phrase	NOUN
taxlaw-2802	674	6	“	"	PUNCT
taxlaw-2802	674	7	significant	significant	ADJ
taxlaw-2802	674	8	purpose	purpose	NOUN
taxlaw-2802	674	9	,	,	PUNCT
taxlaw-2802	674	10	”	"	PUNCT
taxlaw-2802	674	11	as	as	SCONJ
taxlaw-2802	674	12	used	use	VERB
taxlaw-2802	674	13	in	in	ADP
taxlaw-2802	674	14	circular	circular	ADJ
taxlaw-2802	674	15	230	230	NUM
taxlaw-2802	674	16	§	§	PROPN
taxlaw-2802	674	17	10.35(b)(2)(i)(c	10.35(b)(2)(i)(c	NUM
taxlaw-2802	674	18	)	)	PUNCT
taxlaw-2802	674	19	and	and	CCONJ
taxlaw-2802	674	20	(	(	PUNCT
taxlaw-2802	674	21	b)(10	b)(10	PROPN
taxlaw-2802	674	22	)	)	PUNCT
taxlaw-2802	674	23	,	,	PUNCT
taxlaw-2802	674	24	is	be	AUX
taxlaw-2802	674	25	so	so	ADV
taxlaw-2802	674	26	broad	broad	ADJ
taxlaw-2802	674	27	that	that	SCONJ
taxlaw-2802	674	28	a	a	DET
taxlaw-2802	674	29	significant	significant	ADJ
taxlaw-2802	674	30	purpose	purpose	NOUN
taxlaw-2802	674	31	transaction	transaction	NOUN
taxlaw-2802	674	32	could	could	AUX
taxlaw-2802	674	33	include	include	VERB
taxlaw-2802	674	34	virtually	virtually	ADV
taxlaw-2802	674	35	any	any	DET
taxlaw-2802	674	36	matter	matter	NOUN
taxlaw-2802	674	37	as	as	ADP
taxlaw-2802	674	38	to	to	ADP
taxlaw-2802	674	39	which	which	PRON
taxlaw-2802	674	40	a	a	DET
taxlaw-2802	674	41	client	client	NOUN
taxlaw-2802	674	42	136	136	NUM
taxlaw-2802	674	43	.	.	PUNCT
taxlaw-2802	675	1	i	i	PRON
taxlaw-2802	675	2	d.	d.	PROPN
taxlaw-2802	675	3	(	(	PUNCT
taxlaw-2802	675	4	citing	cite	VERB
taxlaw-2802	675	5	treas	treas	PROPN
taxlaw-2802	675	6	.	.	PUNCT
taxlaw-2802	676	1	reg	reg	PROPN
taxlaw-2802	676	2	.	.	PUNCT
taxlaw-2802	677	1	§	§	PROPN
taxlaw-2802	677	2	1.6662	1.6662	NUM
taxlaw-2802	677	3	-	-	SYM
taxlaw-2802	677	4	3(b)(3	3(b)(3	NUM
taxlaw-2802	677	5	)	)	PUNCT
taxlaw-2802	677	6	(	(	PUNCT
taxlaw-2802	677	7	2003	2003	NUM
taxlaw-2802	677	8	)	)	PUNCT
taxlaw-2802	677	9	)	)	PUNCT
taxlaw-2802	677	10	.	.	PUNCT
taxlaw-2802	678	1	137	137	NUM
taxlaw-2802	678	2	.	.	PUNCT
taxlaw-2802	679	1	i	i	PRON
taxlaw-2802	679	2	d.	d.	PROPN
taxlaw-2802	679	3	(	(	PUNCT
taxlaw-2802	679	4	citation	citation	NOUN
taxlaw-2802	679	5	omitted	omit	VERB
taxlaw-2802	679	6	)	)	PUNCT
taxlaw-2802	679	7	.	.	PUNCT
taxlaw-2802	680	1	138	138	NUM
taxlaw-2802	680	2	.	.	PUNCT
taxlaw-2802	681	1	james	james	PROPN
taxlaw-2802	681	2	m.	m.	PROPN
taxlaw-2802	681	3	peaslee	peaslee	PROPN
taxlaw-2802	681	4	,	,	PUNCT
taxlaw-2802	681	5	attorney	attorney	NOUN
taxlaw-2802	681	6	seeks	seek	VERB
taxlaw-2802	681	7	improvements	improvement	NOUN
taxlaw-2802	681	8	to	to	PART
taxlaw-2802	681	9	circular	circular	VERB
taxlaw-2802	681	10	230	230	NUM
taxlaw-2802	681	11	rules	rule	NOUN
taxlaw-2802	681	12	,	,	PUNCT
taxlaw-2802	681	13	2005	2005	NUM
taxlaw-2802	681	14	tax	tax	NOUN
taxlaw-2802	681	15	notes	note	NOUN
taxlaw-2802	681	16	today	today	NOUN
taxlaw-2802	681	17	45	45	NUM
taxlaw-2802	681	18	-	-	SYM
taxlaw-2802	681	19	14	14	NUM
taxlaw-2802	681	20	(	(	PUNCT
taxlaw-2802	681	21	march	march	PROPN
taxlaw-2802	681	22	9	9	NUM
taxlaw-2802	681	23	,	,	PUNCT
taxlaw-2802	681	24	2005	2005	NUM
taxlaw-2802	681	25	)	)	PUNCT
taxlaw-2802	681	26	(	(	PUNCT
taxlaw-2802	681	27	quoted	quote	VERB
taxlaw-2802	681	28	in	in	ADP
taxlaw-2802	681	29	vasquez	vasquez	PROPN
taxlaw-2802	681	30	&	&	CCONJ
taxlaw-2802	681	31	vasquez	vasquez	PROPN
taxlaw-2802	681	32	,	,	PUNCT
taxlaw-2802	681	33	supra	supra	PROPN
taxlaw-2802	681	34	note	note	PROPN
taxlaw-2802	681	35	56	56	NUM
taxlaw-2802	681	36	,	,	PUNCT
taxlaw-2802	681	37	at	at	ADP
taxlaw-2802	681	38	31617	31617	NUM
taxlaw-2802	681	39	)	)	PUNCT
taxlaw-2802	681	40	.	.	PUNCT
taxlaw-2802	682	1	139	139	NUM
taxlaw-2802	682	2	.	.	PUNCT
taxlaw-2802	683	1	“	"	PUNCT
taxlaw-2802	683	2	[	[	X
taxlaw-2802	683	3	o]ne	o]ne	NOUN
taxlaw-2802	683	4	may	may	AUX
taxlaw-2802	683	5	argue	argue	VERB
taxlaw-2802	683	6	that	that	SCONJ
taxlaw-2802	683	7	that	that	SCONJ
taxlaw-2802	683	8	the	the	DET
taxlaw-2802	683	9	plain	plain	ADJ
taxlaw-2802	683	10	meaning	meaning	NOUN
taxlaw-2802	683	11	of	of	ADP
taxlaw-2802	683	12	[	[	X
taxlaw-2802	683	13	§	§	PROPN
taxlaw-2802	683	14	822	822	NUM
taxlaw-2802	683	15	of	of	ADP
taxlaw-2802	683	16	the	the	DET
taxlaw-2802	683	17	jobs	job	NOUN
taxlaw-2802	683	18	act	act	PROPN
taxlaw-2802	683	19	]	]	PUNCT
taxlaw-2802	683	20	clearly	clearly	ADV
taxlaw-2802	683	21	authorizes	authorize	VERB
taxlaw-2802	683	22	the	the	DET
taxlaw-2802	683	23	secretary	secretary	NOUN
taxlaw-2802	683	24	of	of	ADP
taxlaw-2802	683	25	the	the	DET
taxlaw-2802	683	26	treasury	treasury	NOUN
taxlaw-2802	683	27	to	to	PART
taxlaw-2802	683	28	issue	issue	VERB
taxlaw-2802	683	29	circular	circular	ADJ
taxlaw-2802	683	30	230	230	NUM
taxlaw-2802	683	31	addressing	address	VERB
taxlaw-2802	683	32	written	write	VERB
taxlaw-2802	683	33	tax	tax	NOUN
taxlaw-2802	683	34	advice	advice	NOUN
taxlaw-2802	683	35	if	if	SCONJ
taxlaw-2802	683	36	[	[	X
taxlaw-2802	683	37	such	such	ADJ
taxlaw-2802	683	38	advice	advice	NOUN
taxlaw-2802	683	39	]	]	PUNCT
taxlaw-2802	683	40	has	have	VERB
taxlaw-2802	683	41	‘	'	PUNCT
taxlaw-2802	683	42	a	a	DET
taxlaw-2802	683	43	potential	potential	NOUN
taxlaw-2802	683	44	for	for	ADP
taxlaw-2802	683	45	tax	tax	NOUN
taxlaw-2802	683	46	avoidance	avoidance	NOUN
taxlaw-2802	683	47	or	or	CCONJ
taxlaw-2802	683	48	evasion	evasion	NOUN
taxlaw-2802	683	49	.	.	PUNCT
taxlaw-2802	683	50	’	'	PUNCT
taxlaw-2802	683	51	”	"	PUNCT
taxlaw-2802	683	52	vasquez	vasquez	PROPN
taxlaw-2802	683	53	&	&	CCONJ
taxlaw-2802	683	54	vasquez	vasquez	PROPN
taxlaw-2802	683	55	,	,	PUNCT
taxlaw-2802	683	56	supra	supra	PROPN
taxlaw-2802	683	57	note	note	PROPN
taxlaw-2802	683	58	56	56	NUM
taxlaw-2802	683	59	,	,	PUNCT
taxlaw-2802	683	60	at	at	ADP
taxlaw-2802	683	61	300	300	NUM
taxlaw-2802	683	62	(	(	PUNCT
taxlaw-2802	683	63	quoting	quote	VERB
taxlaw-2802	683	64	pub	pub	NOUN
taxlaw-2802	683	65	.	.	PUNCT
taxlaw-2802	684	1	l.	l.	PROPN
taxlaw-2802	684	2	108	108	NUM
taxlaw-2802	684	3	-	-	SYM
taxlaw-2802	684	4	357	357	NUM
taxlaw-2802	684	5	,	,	PUNCT
taxlaw-2802	684	6	§	§	PROPN
taxlaw-2802	684	7	822(b	822(b	PROPN
taxlaw-2802	684	8	)	)	PUNCT
taxlaw-2802	684	9	,	,	PUNCT
taxlaw-2802	684	10	118	118	NUM
taxlaw-2802	684	11	stat	stat	NOUN
taxlaw-2802	684	12	.	.	PUNCT
taxlaw-2802	685	1	1418	1418	NUM
taxlaw-2802	685	2	,	,	PUNCT
taxlaw-2802	685	3	1587	1587	NUM
taxlaw-2802	685	4	(	(	PUNCT
taxlaw-2802	685	5	2004	2004	NUM
taxlaw-2802	685	6	)	)	PUNCT
taxlaw-2802	685	7	)	)	PUNCT
taxlaw-2802	685	8	.	.	PUNCT
taxlaw-2802	686	1	however	however	ADV
taxlaw-2802	686	2	,	,	PUNCT
taxlaw-2802	686	3	“	"	PUNCT
taxlaw-2802	686	4	one	one	PRON
taxlaw-2802	686	5	must	must	AUX
taxlaw-2802	686	6	look	look	VERB
taxlaw-2802	686	7	no	no	ADV
taxlaw-2802	686	8	further	far	ADV
taxlaw-2802	686	9	than	than	ADP
taxlaw-2802	686	10	the	the	DET
taxlaw-2802	686	11	same	same	ADJ
taxlaw-2802	686	12	tax	tax	NOUN
taxlaw-2802	686	13	act	act	NOUN
taxlaw-2802	686	14	to	to	PART
taxlaw-2802	686	15	discover	discover	VERB
taxlaw-2802	686	16	that	that	SCONJ
taxlaw-2802	686	17	‘	'	PUNCT
taxlaw-2802	686	18	congress	congress	PROPN
taxlaw-2802	686	19	deliberately	deliberately	ADV
taxlaw-2802	686	20	targeted	target	VERB
taxlaw-2802	686	21	its	its	PRON
taxlaw-2802	686	22	burdensome	burdensome	ADJ
taxlaw-2802	686	23	opinion	opinion	NOUN
taxlaw-2802	686	24	standards	standard	NOUN
taxlaw-2802	686	25	to	to	ADP
taxlaw-2802	686	26	situations	situation	NOUN
taxlaw-2802	686	27	where	where	SCONJ
taxlaw-2802	686	28	there	there	PRON
taxlaw-2802	686	29	is	be	VERB
taxlaw-2802	686	30	a	a	DET
taxlaw-2802	686	31	risk	risk	NOUN
taxlaw-2802	686	32	of	of	ADP
taxlaw-2802	686	33	shelter	shelter	NOUN
taxlaw-2802	686	34	activity	activity	NOUN
taxlaw-2802	686	35	.	.	PUNCT
taxlaw-2802	686	36	’	'	PUNCT
taxlaw-2802	686	37	”	"	PUNCT
taxlaw-2802	687	1	i	i	PRON
taxlaw-2802	687	2	d.	d.	PROPN
taxlaw-2802	687	3	(	(	PUNCT
taxlaw-2802	687	4	quoting	quote	VERB
taxlaw-2802	687	5	jeffrey	jeffrey	PROPN
taxlaw-2802	687	6	h.	h.	PROPN
taxlaw-2802	687	7	paravano	paravano	PROPN
taxlaw-2802	687	8	&	&	CCONJ
taxlaw-2802	687	9	melinda	melinda	PROPN
taxlaw-2802	687	10	l.	l.	PROPN
taxlaw-2802	687	11	reynolds	reynolds	PROPN
taxlaw-2802	687	12	,	,	PUNCT
taxlaw-2802	687	13	the	the	DET
taxlaw-2802	687	14	�	�	PROPN
taxlaw-2802	687	15	ew	ew	NOUN
taxlaw-2802	687	16	circular	circular	ADJ
taxlaw-2802	687	17	230	230	NUM
taxlaw-2802	687	18	regulations	regulation	NOUN
taxlaw-2802	687	19	—	—	PUNCT
taxlaw-2802	687	20	best	good	ADJ
taxlaw-2802	687	21	practices	practice	NOUN
taxlaw-2802	687	22	or	or	CCONJ
taxlaw-2802	687	23	scarlet	scarlet	ADJ
taxlaw-2802	687	24	letter	letter	NOUN
taxlaw-2802	687	25	?	?	PUNCT
taxlaw-2802	687	26	,	,	PUNCT
taxlaw-2802	687	27	46	46	NUM
taxlaw-2802	687	28	tax	tax	NOUN
taxlaw-2802	687	29	mgmt	mgmt	NOUN
taxlaw-2802	687	30	.	.	PUNCT
taxlaw-2802	688	1	memo	memo	NOUN
taxlaw-2802	688	2	339	339	NUM
taxlaw-2802	688	3	,	,	PUNCT
taxlaw-2802	688	4	340	340	NUM
taxlaw-2802	688	5	(	(	PUNCT
taxlaw-2802	688	6	2005	2005	NUM
taxlaw-2802	688	7	)	)	PUNCT
taxlaw-2802	688	8	)	)	PUNCT
taxlaw-2802	688	9	.	.	PUNCT
taxlaw-2802	689	1	see	see	VERB
taxlaw-2802	689	2	also	also	ADV
taxlaw-2802	689	3	isaac	isaac	PROPN
taxlaw-2802	689	4	j.	j.	PROPN
taxlaw-2802	689	5	roang	roang	PROPN
taxlaw-2802	689	6	,	,	PUNCT
taxlaw-2802	689	7	to	to	PART
taxlaw-2802	689	8	disclaim	disclaim	VERB
taxlaw-2802	689	9	or	or	CCONJ
taxlaw-2802	689	10	�	�	PROPN
taxlaw-2802	689	11	ot	ot	INTJ
taxlaw-2802	689	12	to	to	PART
taxlaw-2802	689	13	disclaim	disclaim	VERB
taxlaw-2802	689	14	:	:	PUNCT
taxlaw-2802	689	15	irs	irs	PROPN
taxlaw-2802	689	16	circular	circular	ADJ
taxlaw-2802	689	17	230	230	NUM
taxlaw-2802	689	18	requirements	requirement	NOUN
taxlaw-2802	689	19	for	for	ADP
taxlaw-2802	689	20	written	write	VERB
taxlaw-2802	689	21	advice	advice	NOUN
taxlaw-2802	689	22	,	,	PUNCT
taxlaw-2802	689	23	19	19	NUM
taxlaw-2802	689	24	geo	geo	PROPN
taxlaw-2802	689	25	.	.	PUNCT
taxlaw-2802	690	1	legal	legal	ADJ
taxlaw-2802	690	2	ethics	ethic	NOUN
taxlaw-2802	690	3	937	937	NUM
taxlaw-2802	690	4	,	,	PUNCT
taxlaw-2802	690	5	946	946	NUM
taxlaw-2802	690	6	(	(	PUNCT
taxlaw-2802	690	7	summer	summer	NOUN
taxlaw-2802	690	8	2006	2006	NUM
taxlaw-2802	690	9	)	)	PUNCT
taxlaw-2802	690	10	(	(	PUNCT
taxlaw-2802	690	11	“	"	PUNCT
taxlaw-2802	690	12	the	the	DET
taxlaw-2802	690	13	[	[	X
taxlaw-2802	690	14	covered	covered	ADJ
taxlaw-2802	690	15	opinion	opinion	NOUN
taxlaw-2802	690	16	regulations	regulation	NOUN
taxlaw-2802	690	17	]	]	PUNCT
taxlaw-2802	690	18	were	be	AUX
taxlaw-2802	690	19	,	,	PUNCT
taxlaw-2802	690	20	presumably	presumably	ADV
taxlaw-2802	690	21	,	,	PUNCT
taxlaw-2802	690	22	initiated	initiate	VERB
taxlaw-2802	690	23	in	in	ADP
taxlaw-2802	690	24	response	response	NOUN
taxlaw-2802	690	25	to	to	ADP
taxlaw-2802	690	26	a	a	DET
taxlaw-2802	690	27	marketed	market	VERB
taxlaw-2802	690	28	tax	tax	NOUN
taxlaw-2802	690	29	shelter	shelter	NOUN
taxlaw-2802	690	30	opinion	opinion	NOUN
taxlaw-2802	690	31	problem	problem	NOUN
taxlaw-2802	690	32	.	.	PUNCT
taxlaw-2802	690	33	”	"	PUNCT
taxlaw-2802	690	34	)	)	PUNCT
taxlaw-2802	690	35	.	.	PUNCT
taxlaw-2802	691	1	2011	2011	NUM
taxlaw-2802	691	2	]	]	PUNCT
taxlaw-2802	691	3	circular	circular	PROPN
taxlaw-2802	691	4	argume	argume	PROPN
taxlaw-2802	691	5	�	�	PROPN
taxlaw-2802	691	6	t	t	PROPN
taxlaw-2802	691	7	175	175	NUM
taxlaw-2802	691	8	would	would	AUX
taxlaw-2802	691	9	ever	ever	ADV
taxlaw-2802	691	10	seek	seek	VERB
taxlaw-2802	691	11	tax	tax	NOUN
taxlaw-2802	691	12	counsel.140	counsel.140	NOUN
taxlaw-2802	691	13	almost	almost	ADV
taxlaw-2802	691	14	any	any	DET
taxlaw-2802	691	15	undertaking	undertaking	NOUN
taxlaw-2802	691	16	in	in	ADP
taxlaw-2802	691	17	which	which	PRON
taxlaw-2802	691	18	a	a	DET
taxlaw-2802	691	19	tax	tax	NOUN
taxlaw-2802	691	20	advisor	advisor	NOUN
taxlaw-2802	691	21	is	be	AUX
taxlaw-2802	691	22	consulted	consult	VERB
taxlaw-2802	691	23	could	could	AUX
taxlaw-2802	691	24	accurately	accurately	ADV
taxlaw-2802	691	25	be	be	AUX
taxlaw-2802	691	26	said	say	VERB
taxlaw-2802	691	27	to	to	PART
taxlaw-2802	691	28	have	have	VERB
taxlaw-2802	691	29	as	as	ADP
taxlaw-2802	691	30	a	a	DET
taxlaw-2802	691	31	significant	significant	ADJ
taxlaw-2802	691	32	purpose	purpose	NOUN
taxlaw-2802	691	33	the	the	DET
taxlaw-2802	691	34	avoidance	avoidance	NOUN
taxlaw-2802	691	35	of	of	ADP
taxlaw-2802	691	36	income	income	NOUN
taxlaw-2802	691	37	tax	tax	NOUN
taxlaw-2802	691	38	,	,	PUNCT
taxlaw-2802	691	39	because	because	SCONJ
taxlaw-2802	691	40	the	the	DET
taxlaw-2802	691	41	“	"	PUNCT
taxlaw-2802	691	42	very	very	ADJ
taxlaw-2802	691	43	essence	essence	NOUN
taxlaw-2802	691	44	”	"	PUNCT
taxlaw-2802	691	45	of	of	ADP
taxlaw-2802	691	46	providing	provide	VERB
taxlaw-2802	691	47	transactional	transactional	ADJ
taxlaw-2802	691	48	tax	tax	NOUN
taxlaw-2802	691	49	advice	advice	NOUN
taxlaw-2802	691	50	is	be	AUX
taxlaw-2802	691	51	to	to	PART
taxlaw-2802	691	52	find	find	VERB
taxlaw-2802	691	53	ways	way	NOUN
taxlaw-2802	691	54	to	to	PART
taxlaw-2802	691	55	make	make	VERB
taxlaw-2802	691	56	transactions	transaction	NOUN
taxlaw-2802	691	57	more	more	ADJ
taxlaw-2802	691	58	tax	tax	NOUN
taxlaw-2802	691	59	efficient.141	efficient.141	PROPN
taxlaw-2802	691	60	thus	thus	ADV
taxlaw-2802	691	61	,	,	PUNCT
taxlaw-2802	691	62	for	for	ADP
taxlaw-2802	691	63	example	example	NOUN
taxlaw-2802	691	64	,	,	PUNCT
taxlaw-2802	691	65	items	item	NOUN
taxlaw-2802	691	66	of	of	ADP
taxlaw-2802	691	67	written	write	VERB
taxlaw-2802	691	68	advice	advice	NOUN
taxlaw-2802	691	69	concerning	concern	VERB
taxlaw-2802	691	70	such	such	ADJ
taxlaw-2802	691	71	matters	matter	NOUN
taxlaw-2802	691	72	as	as	ADP
taxlaw-2802	691	73	like	like	ADP
taxlaw-2802	691	74	-	-	PUNCT
taxlaw-2802	691	75	kind	kind	NOUN
taxlaw-2802	691	76	exchanges	exchange	NOUN
taxlaw-2802	691	77	,	,	PUNCT
taxlaw-2802	691	78	corporate	corporate	ADJ
taxlaw-2802	691	79	reorganizations	reorganization	NOUN
taxlaw-2802	691	80	,	,	PUNCT
taxlaw-2802	691	81	and	and	CCONJ
taxlaw-2802	691	82	choices	choice	NOUN
taxlaw-2802	691	83	of	of	ADP
taxlaw-2802	691	84	business	business	NOUN
taxlaw-2802	691	85	entity	entity	NOUN
taxlaw-2802	691	86	could	could	AUX
taxlaw-2802	691	87	all	all	PRON
taxlaw-2802	691	88	be	be	AUX
taxlaw-2802	691	89	construed	construe	VERB
taxlaw-2802	691	90	as	as	ADP
taxlaw-2802	691	91	covered	cover	VERB
taxlaw-2802	691	92	opinions	opinion	NOUN
taxlaw-2802	691	93	under	under	ADP
taxlaw-2802	691	94	a	a	DET
taxlaw-2802	691	95	literal	literal	ADJ
taxlaw-2802	691	96	reading	reading	NOUN
taxlaw-2802	691	97	of	of	ADP
taxlaw-2802	691	98	the	the	DET
taxlaw-2802	691	99	regulations	regulation	NOUN
taxlaw-2802	691	100	’	'	PUNCT
taxlaw-2802	691	101	“	"	PUNCT
taxlaw-2802	691	102	significant	significant	ADJ
taxlaw-2802	691	103	purpose	purpose	NOUN
taxlaw-2802	691	104	”	"	PUNCT
taxlaw-2802	691	105	language.142	language.142	ADJ
taxlaw-2802	691	106	in	in	ADP
taxlaw-2802	691	107	short	short	ADJ
taxlaw-2802	691	108	,	,	PUNCT
taxlaw-2802	691	109	the	the	DET
taxlaw-2802	691	110	“	"	PUNCT
taxlaw-2802	691	111	significant	significant	ADJ
taxlaw-2802	691	112	purpose	purpose	NOUN
taxlaw-2802	691	113	”	"	PUNCT
taxlaw-2802	691	114	advice	advice	NOUN
taxlaw-2802	691	115	regulated	regulate	VERB
taxlaw-2802	691	116	under	under	ADP
taxlaw-2802	691	117	circular	circular	ADJ
taxlaw-2802	691	118	230	230	NUM
taxlaw-2802	691	119	is	be	AUX
taxlaw-2802	691	120	not	not	PART
taxlaw-2802	691	121	confined	confine	VERB
taxlaw-2802	691	122	to	to	ADP
taxlaw-2802	691	123	counsel	counsel	NOUN
taxlaw-2802	691	124	concerning	concern	VERB
taxlaw-2802	691	125	aggressive	aggressive	ADJ
taxlaw-2802	691	126	,	,	PUNCT
taxlaw-2802	691	127	potentially	potentially	ADV
taxlaw-2802	691	128	abusive	abusive	ADJ
taxlaw-2802	691	129	endeavors	endeavor	NOUN
taxlaw-2802	691	130	;	;	PUNCT
taxlaw-2802	691	131	instead	instead	ADV
taxlaw-2802	691	132	,	,	PUNCT
taxlaw-2802	691	133	it	it	PRON
taxlaw-2802	691	134	encompasses	encompass	VERB
taxlaw-2802	691	135	all	all	DET
taxlaw-2802	691	136	legitimate	legitimate	ADJ
taxlaw-2802	691	137	tax	tax	NOUN
taxlaw-2802	691	138	planning.143	planning.143	NOUN
taxlaw-2802	691	139	this	this	DET
taxlaw-2802	691	140	flaw	flaw	NOUN
taxlaw-2802	691	141	greatly	greatly	ADV
taxlaw-2802	691	142	exacerbates	exacerbate	VERB
taxlaw-2802	691	143	all	all	PRON
taxlaw-2802	691	144	of	of	ADP
taxlaw-2802	691	145	the	the	DET
taxlaw-2802	691	146	other	other	ADJ
taxlaw-2802	691	147	problems	problem	NOUN
taxlaw-2802	691	148	with	with	ADP
taxlaw-2802	691	149	the	the	DET
taxlaw-2802	691	150	covered	covered	ADJ
taxlaw-2802	691	151	opinion	opinion	NOUN
taxlaw-2802	691	152	regulations	regulation	NOUN
taxlaw-2802	691	153	.	.	PUNCT
taxlaw-2802	692	1	because	because	SCONJ
taxlaw-2802	692	2	the	the	DET
taxlaw-2802	692	3	regulations	regulation	NOUN
taxlaw-2802	692	4	apply	apply	VERB
taxlaw-2802	692	5	to	to	ADP
taxlaw-2802	692	6	written	write	VERB
taxlaw-2802	692	7	advice	advice	NOUN
taxlaw-2802	692	8	concerning	concern	VERB
taxlaw-2802	692	9	virtually	virtually	ADV
taxlaw-2802	692	10	every	every	DET
taxlaw-2802	692	11	tax	tax	NOUN
taxlaw-2802	692	12	matter	matter	NOUN
taxlaw-2802	692	13	,	,	PUNCT
taxlaw-2802	692	14	the	the	DET
taxlaw-2802	692	15	issues	issue	NOUN
taxlaw-2802	692	16	described	describe	VERB
taxlaw-2802	692	17	above	above	ADP
taxlaw-2802	692	18	relate	relate	VERB
taxlaw-2802	692	19	to	to	ADP
taxlaw-2802	692	20	nearly	nearly	ADV
taxlaw-2802	692	21	everything	everything	PRON
taxlaw-2802	692	22	that	that	PRON
taxlaw-2802	692	23	any	any	DET
taxlaw-2802	692	24	tax	tax	NOUN
taxlaw-2802	692	25	practitioner	practitioner	NOUN
taxlaw-2802	692	26	does	do	VERB
taxlaw-2802	692	27	.	.	PUNCT
taxlaw-2802	693	1	the	the	DET
taxlaw-2802	693	2	regulations	regulation	NOUN
taxlaw-2802	693	3	do	do	AUX
taxlaw-2802	693	4	not	not	PART
taxlaw-2802	693	5	merely	merely	ADV
taxlaw-2802	693	6	impact	impact	NOUN
taxlaw-2802	693	7	counsel	counsel	NOUN
taxlaw-2802	693	8	related	relate	VERB
taxlaw-2802	693	9	specifically	specifically	ADV
taxlaw-2802	693	10	to	to	ADP
taxlaw-2802	693	11	tax	tax	NOUN
taxlaw-2802	693	12	shelters	shelter	NOUN
taxlaw-2802	693	13	(	(	PUNCT
taxlaw-2802	693	14	as	as	SCONJ
taxlaw-2802	693	15	they	they	PRON
taxlaw-2802	693	16	were	be	AUX
taxlaw-2802	693	17	meant	mean	VERB
taxlaw-2802	693	18	to	to	PART
taxlaw-2802	693	19	)	)	PUNCT
taxlaw-2802	693	20	;	;	PUNCT
taxlaw-2802	693	21	rather	rather	ADV
taxlaw-2802	693	22	,	,	PUNCT
taxlaw-2802	693	23	they	they	PRON
taxlaw-2802	693	24	impose	impose	VERB
taxlaw-2802	693	25	burdens	burden	NOUN
taxlaw-2802	693	26	and	and	CCONJ
taxlaw-2802	693	27	restrictions	restriction	NOUN
taxlaw-2802	693	28	on	on	ADP
taxlaw-2802	693	29	the	the	DET
taxlaw-2802	693	30	provision	provision	NOUN
taxlaw-2802	693	31	of	of	ADP
taxlaw-2802	693	32	practically	practically	ADV
taxlaw-2802	693	33	all	all	DET
taxlaw-2802	693	34	tax	tax	NOUN
taxlaw-2802	693	35	advice	advice	NOUN
taxlaw-2802	693	36	.	.	PUNCT
taxlaw-2802	694	1	to	to	PART
taxlaw-2802	694	2	fix	fix	VERB
taxlaw-2802	694	3	the	the	DET
taxlaw-2802	694	4	problems	problem	NOUN
taxlaw-2802	694	5	with	with	ADP
taxlaw-2802	694	6	the	the	DET
taxlaw-2802	694	7	covered	covered	ADJ
taxlaw-2802	694	8	opinion	opinion	NOUN
taxlaw-2802	694	9	regulations	regulation	NOUN
taxlaw-2802	694	10	,	,	PUNCT
taxlaw-2802	694	11	the	the	DET
taxlaw-2802	694	12	first	first	ADJ
taxlaw-2802	694	13	and	and	CCONJ
taxlaw-2802	694	14	most	most	ADV
taxlaw-2802	694	15	important	important	ADJ
taxlaw-2802	694	16	step	step	NOUN
taxlaw-2802	694	17	is	be	AUX
taxlaw-2802	694	18	therefore	therefore	ADV
taxlaw-2802	694	19	to	to	PART
taxlaw-2802	694	20	correct	correct	VERB
taxlaw-2802	694	21	their	their	PRON
taxlaw-2802	694	22	scope	scope	NOUN
taxlaw-2802	694	23	.	.	PUNCT
taxlaw-2802	695	1	the	the	DET
taxlaw-2802	695	2	broad	broad	ADJ
taxlaw-2802	695	3	reach	reach	NOUN
taxlaw-2802	695	4	of	of	ADP
taxlaw-2802	695	5	the	the	DET
taxlaw-2802	695	6	“	"	PUNCT
taxlaw-2802	695	7	significant	significant	ADJ
taxlaw-2802	695	8	purpose	purpose	NOUN
taxlaw-2802	695	9	”	"	PUNCT
taxlaw-2802	695	10	regulations	regulation	NOUN
taxlaw-2802	695	11	must	must	AUX
taxlaw-2802	695	12	be	be	AUX
taxlaw-2802	695	13	narrowed	narrow	VERB
taxlaw-2802	695	14	so	so	SCONJ
taxlaw-2802	695	15	that	that	SCONJ
taxlaw-2802	695	16	they	they	PRON
taxlaw-2802	695	17	encompass	encompass	VERB
taxlaw-2802	695	18	only	only	ADV
taxlaw-2802	695	19	tax	tax	NOUN
taxlaw-2802	695	20	shelter	shelter	NOUN
taxlaw-2802	695	21	advice	advice	NOUN
taxlaw-2802	695	22	,	,	PUNCT
taxlaw-2802	695	23	and	and	CCONJ
taxlaw-2802	695	24	nothing	nothing	PRON
taxlaw-2802	695	25	more	more	ADJ
taxlaw-2802	695	26	(	(	PUNCT
taxlaw-2802	695	27	as	as	SCONJ
taxlaw-2802	695	28	proposed	propose	VERB
taxlaw-2802	695	29	in	in	ADP
taxlaw-2802	695	30	part	part	NOUN
taxlaw-2802	695	31	v.b	v.b	PROPN
taxlaw-2802	695	32	infra	infra	NOUN
taxlaw-2802	695	33	144	144	NUM
taxlaw-2802	695	34	)	)	PUNCT
taxlaw-2802	695	35	.	.	PUNCT
taxlaw-2802	696	1	because	because	SCONJ
taxlaw-2802	696	2	140	140	NUM
taxlaw-2802	696	3	.	.	PUNCT
taxlaw-2802	696	4	see	see	VERB
taxlaw-2802	696	5	supra	supra	ADJ
taxlaw-2802	696	6	text	text	NOUN
taxlaw-2802	696	7	accompanying	accompanying	ADJ
taxlaw-2802	696	8	notes	note	NOUN
taxlaw-2802	696	9	14	14	NUM
taxlaw-2802	696	10	-	-	SYM
taxlaw-2802	696	11	15	15	NUM
taxlaw-2802	696	12	;	;	PUNCT
taxlaw-2802	696	13	see	see	VERB
taxlaw-2802	696	14	also	also	ADV
taxlaw-2802	696	15	infra	infra	VERB
taxlaw-2802	696	16	text	text	NOUN
taxlaw-2802	696	17	accompanying	accompany	VERB
taxlaw-2802	696	18	notes	note	NOUN
taxlaw-2802	696	19	206	206	NUM
taxlaw-2802	696	20	-	-	SYM
taxlaw-2802	696	21	09	09	NUM
taxlaw-2802	696	22	.	.	PUNCT
taxlaw-2802	696	23	141	141	NUM
taxlaw-2802	696	24	.	.	PUNCT
taxlaw-2802	697	1	see	see	VERB
taxlaw-2802	697	2	vasquez	vasquez	PROPN
taxlaw-2802	697	3	&	&	CCONJ
taxlaw-2802	697	4	vasquez	vasquez	PROPN
taxlaw-2802	697	5	,	,	PUNCT
taxlaw-2802	697	6	supra	supra	PROPN
taxlaw-2802	697	7	note	note	PROPN
taxlaw-2802	697	8	56	56	NUM
taxlaw-2802	697	9	,	,	PUNCT
taxlaw-2802	697	10	at	at	ADP
taxlaw-2802	697	11	297	297	NUM
taxlaw-2802	697	12	;	;	PUNCT
taxlaw-2802	697	13	see	see	VERB
taxlaw-2802	697	14	also	also	ADV
taxlaw-2802	697	15	swartz	swartz	PROPN
taxlaw-2802	697	16	&	&	CCONJ
taxlaw-2802	697	17	bertrand	bertrand	PROPN
taxlaw-2802	697	18	,	,	PUNCT
taxlaw-2802	697	19	supra	supra	PROPN
taxlaw-2802	697	20	note	note	PROPN
taxlaw-2802	697	21	46	46	NUM
taxlaw-2802	697	22	,	,	PUNCT
taxlaw-2802	697	23	at	at	ADP
taxlaw-2802	697	24	257	257	NUM
taxlaw-2802	697	25	(	(	PUNCT
taxlaw-2802	697	26	“	"	PUNCT
taxlaw-2802	697	27	it	it	PRON
taxlaw-2802	697	28	is	be	AUX
taxlaw-2802	697	29	not	not	PART
taxlaw-2802	697	30	clear	clear	ADJ
taxlaw-2802	697	31	whether	whether	SCONJ
taxlaw-2802	697	32	structuring	structure	VERB
taxlaw-2802	697	33	a	a	DET
taxlaw-2802	697	34	transaction	transaction	NOUN
taxlaw-2802	697	35	that	that	PRON
taxlaw-2802	697	36	would	would	AUX
taxlaw-2802	697	37	otherwise	otherwise	ADV
taxlaw-2802	697	38	occur	occur	VERB
taxlaw-2802	697	39	for	for	ADP
taxlaw-2802	697	40	good	good	ADJ
taxlaw-2802	697	41	business	business	NOUN
taxlaw-2802	697	42	reasons	reason	NOUN
taxlaw-2802	697	43	in	in	ADP
taxlaw-2802	697	44	a	a	DET
taxlaw-2802	697	45	tax	tax	NOUN
taxlaw-2802	697	46	-	-	PUNCT
taxlaw-2802	697	47	efficient	efficient	ADJ
taxlaw-2802	697	48	manner	manner	NOUN
taxlaw-2802	697	49	could	could	AUX
taxlaw-2802	697	50	constitute	constitute	VERB
taxlaw-2802	697	51	a	a	DET
taxlaw-2802	697	52	significant	significant	ADJ
taxlaw-2802	697	53	tax	tax	NOUN
taxlaw-2802	697	54	avoidance	avoidance	NOUN
taxlaw-2802	697	55	purpose	purpose	NOUN
taxlaw-2802	697	56	”	"	PUNCT
taxlaw-2802	697	57	)	)	PUNCT
taxlaw-2802	697	58	;	;	PUNCT
taxlaw-2802	697	59	roang	roang	PROPN
taxlaw-2802	697	60	,	,	PUNCT
taxlaw-2802	697	61	supra	supra	PROPN
taxlaw-2802	697	62	note	note	NOUN
taxlaw-2802	697	63	139	139	NUM
taxlaw-2802	697	64	,	,	PUNCT
taxlaw-2802	697	65	at	at	ADP
taxlaw-2802	697	66	947	947	NUM
taxlaw-2802	697	67	(	(	PUNCT
taxlaw-2802	697	68	covered	cover	VERB
taxlaw-2802	697	69	opinion	opinion	NOUN
taxlaw-2802	697	70	regulations	regulation	NOUN
taxlaw-2802	697	71	“	"	PUNCT
taxlaw-2802	697	72	go	go	VERB
taxlaw-2802	697	73	much	much	ADV
taxlaw-2802	697	74	farther	far	ADV
taxlaw-2802	697	75	than	than	ADP
taxlaw-2802	697	76	tax	tax	NOUN
taxlaw-2802	697	77	shelters	shelter	NOUN
taxlaw-2802	697	78	because	because	SCONJ
taxlaw-2802	697	79	almost	almost	ADV
taxlaw-2802	697	80	all	all	PRON
taxlaw-2802	697	81	tax	tax	NOUN
taxlaw-2802	697	82	opinions	opinion	NOUN
taxlaw-2802	697	83	have	have	VERB
taxlaw-2802	697	84	a	a	DET
taxlaw-2802	697	85	‘	'	PUNCT
taxlaw-2802	697	86	significant	significant	ADJ
taxlaw-2802	697	87	purpose	purpose	NOUN
taxlaw-2802	697	88	’	'	PUNCT
taxlaw-2802	697	89	to	to	PART
taxlaw-2802	697	90	avoid	avoid	VERB
taxlaw-2802	697	91	taxes	taxis	NOUN
taxlaw-2802	697	92	”	"	PUNCT
taxlaw-2802	697	93	)	)	PUNCT
taxlaw-2802	697	94	.	.	PUNCT
taxlaw-2802	698	1	142	142	NUM
taxlaw-2802	698	2	.	.	PUNCT
taxlaw-2802	699	1	see	see	VERB
taxlaw-2802	699	2	vasquez	vasquez	PROPN
taxlaw-2802	699	3	&	&	CCONJ
taxlaw-2802	699	4	vasquez	vasquez	PROPN
taxlaw-2802	699	5	,	,	PUNCT
taxlaw-2802	699	6	supra	supra	PROPN
taxlaw-2802	699	7	note	note	PROPN
taxlaw-2802	699	8	56	56	NUM
taxlaw-2802	699	9	,	,	PUNCT
taxlaw-2802	699	10	at	at	ADP
taxlaw-2802	699	11	297	297	NUM
taxlaw-2802	699	12	;	;	PUNCT
taxlaw-2802	699	13	see	see	VERB
taxlaw-2802	699	14	also	also	ADV
taxlaw-2802	699	15	paul	paul	PROPN
taxlaw-2802	699	16	,	,	PUNCT
taxlaw-2802	699	17	supra	supra	PROPN
taxlaw-2802	699	18	note	note	PROPN
taxlaw-2802	699	19	66	66	NUM
taxlaw-2802	699	20	(	(	PUNCT
taxlaw-2802	699	21	providing	provide	VERB
taxlaw-2802	699	22	various	various	ADJ
taxlaw-2802	699	23	examples	example	NOUN
taxlaw-2802	699	24	of	of	ADP
taxlaw-2802	699	25	routine	routine	ADJ
taxlaw-2802	699	26	tax	tax	NOUN
taxlaw-2802	699	27	advice	advice	NOUN
taxlaw-2802	699	28	that	that	PRON
taxlaw-2802	699	29	could	could	AUX
taxlaw-2802	699	30	be	be	AUX
taxlaw-2802	699	31	characterized	characterize	VERB
taxlaw-2802	699	32	as	as	ADP
taxlaw-2802	699	33	a	a	DET
taxlaw-2802	699	34	having	have	VERB
taxlaw-2802	699	35	tax	tax	NOUN
taxlaw-2802	699	36	avoidance	avoidance	NOUN
taxlaw-2802	699	37	as	as	ADP
taxlaw-2802	699	38	a	a	DET
taxlaw-2802	699	39	“	"	PUNCT
taxlaw-2802	699	40	significant	significant	ADJ
taxlaw-2802	699	41	purpose	purpose	NOUN
taxlaw-2802	699	42	”	"	PUNCT
taxlaw-2802	699	43	)	)	PUNCT
taxlaw-2802	699	44	.	.	PUNCT
taxlaw-2802	700	1	143	143	X
taxlaw-2802	700	2	.	.	PUNCT
taxlaw-2802	701	1	the	the	DET
taxlaw-2802	701	2	irs	irs	PROPN
taxlaw-2802	701	3	has	have	AUX
taxlaw-2802	701	4	made	make	VERB
taxlaw-2802	701	5	a	a	DET
taxlaw-2802	701	6	number	number	NOUN
taxlaw-2802	701	7	of	of	ADP
taxlaw-2802	701	8	statements	statement	NOUN
taxlaw-2802	701	9	indicating	indicate	VERB
taxlaw-2802	701	10	that	that	SCONJ
taxlaw-2802	701	11	it	it	PRON
taxlaw-2802	701	12	will	will	AUX
taxlaw-2802	701	13	not	not	PART
taxlaw-2802	701	14	apply	apply	VERB
taxlaw-2802	701	15	the	the	DET
taxlaw-2802	701	16	covered	covered	ADJ
taxlaw-2802	701	17	opinion	opinion	NOUN
taxlaw-2802	701	18	regulations	regulation	NOUN
taxlaw-2802	701	19	in	in	ADP
taxlaw-2802	701	20	the	the	DET
taxlaw-2802	701	21	context	context	NOUN
taxlaw-2802	701	22	of	of	ADP
taxlaw-2802	701	23	transactions	transaction	NOUN
taxlaw-2802	701	24	that	that	PRON
taxlaw-2802	701	25	are	be	AUX
taxlaw-2802	701	26	not	not	PART
taxlaw-2802	701	27	overly	overly	ADV
taxlaw-2802	701	28	aggressive	aggressive	ADJ
taxlaw-2802	701	29	.	.	PUNCT
taxlaw-2802	702	1	roang	roang	PROPN
taxlaw-2802	702	2	,	,	PUNCT
taxlaw-2802	702	3	supra	supra	PROPN
taxlaw-2802	702	4	note	note	NOUN
taxlaw-2802	702	5	139	139	NUM
taxlaw-2802	702	6	,	,	PUNCT
taxlaw-2802	702	7	at	at	ADP
taxlaw-2802	702	8	947	947	NUM
taxlaw-2802	702	9	;	;	PUNCT
taxlaw-2802	702	10	see	see	VERB
taxlaw-2802	702	11	also	also	ADV
taxlaw-2802	702	12	vasquez	vasquez	PROPN
taxlaw-2802	702	13	&	&	CCONJ
taxlaw-2802	702	14	vasquez	vasquez	PROPN
taxlaw-2802	702	15	,	,	PUNCT
taxlaw-2802	702	16	supra	supra	PROPN
taxlaw-2802	702	17	note	note	PROPN
taxlaw-2802	702	18	56	56	NUM
taxlaw-2802	702	19	,	,	PUNCT
taxlaw-2802	702	20	at	at	ADP
taxlaw-2802	702	21	321	321	NUM
taxlaw-2802	702	22	-	-	SYM
taxlaw-2802	702	23	22	22	NUM
taxlaw-2802	702	24	(	(	PUNCT
taxlaw-2802	702	25	describing	describe	VERB
taxlaw-2802	702	26	various	various	ADJ
taxlaw-2802	702	27	irs	irs	PROPN
taxlaw-2802	702	28	statements	statement	NOUN
taxlaw-2802	702	29	to	to	ADP
taxlaw-2802	702	30	the	the	DET
taxlaw-2802	702	31	effect	effect	NOUN
taxlaw-2802	702	32	that	that	SCONJ
taxlaw-2802	702	33	“	"	PUNCT
taxlaw-2802	702	34	the	the	DET
taxlaw-2802	702	35	literal	literal	ADJ
taxlaw-2802	702	36	language	language	NOUN
taxlaw-2802	702	37	of	of	ADP
taxlaw-2802	702	38	§	§	PROPN
taxlaw-2802	702	39	10.35	10.35	NUM
taxlaw-2802	702	40	is	be	AUX
taxlaw-2802	702	41	not	not	PART
taxlaw-2802	702	42	what	what	PRON
taxlaw-2802	702	43	will	will	AUX
taxlaw-2802	702	44	control	control	VERB
taxlaw-2802	702	45	”	"	PUNCT
taxlaw-2802	702	46	)	)	PUNCT
taxlaw-2802	702	47	.	.	PUNCT
taxlaw-2802	703	1	these	these	DET
taxlaw-2802	703	2	statements	statement	NOUN
taxlaw-2802	703	3	have	have	AUX
taxlaw-2802	703	4	been	be	AUX
taxlaw-2802	703	5	less	less	ADJ
taxlaw-2802	703	6	than	than	ADP
taxlaw-2802	703	7	reassuring	reassure	VERB
taxlaw-2802	703	8	to	to	ADP
taxlaw-2802	703	9	the	the	DET
taxlaw-2802	703	10	tax	tax	NOUN
taxlaw-2802	703	11	bar	bar	NOUN
taxlaw-2802	703	12	,	,	PUNCT
taxlaw-2802	703	13	however	however	ADV
taxlaw-2802	703	14	.	.	PUNCT
taxlaw-2802	704	1	commentators	commentator	NOUN
taxlaw-2802	704	2	jeffrey	jeffrey	PROPN
taxlaw-2802	704	3	h.	h.	PROPN
taxlaw-2802	704	4	paravano	paravano	PROPN
taxlaw-2802	704	5	and	and	CCONJ
taxlaw-2802	704	6	melinda	melinda	PROPN
taxlaw-2802	704	7	l.	l.	PROPN
taxlaw-2802	704	8	reynolds	reynolds	PROPN
taxlaw-2802	704	9	have	have	AUX
taxlaw-2802	704	10	summed	sum	VERB
taxlaw-2802	704	11	up	up	ADP
taxlaw-2802	704	12	practitioners	practitioner	NOUN
taxlaw-2802	704	13	’	'	PUNCT
taxlaw-2802	704	14	response	response	NOUN
taxlaw-2802	704	15	well	well	ADV
taxlaw-2802	704	16	:	:	PUNCT
taxlaw-2802	704	17	statements	statement	NOUN
taxlaw-2802	704	18	by	by	ADP
taxlaw-2802	704	19	government	government	NOUN
taxlaw-2802	704	20	officials	official	NOUN
taxlaw-2802	704	21	that	that	SCONJ
taxlaw-2802	704	22	tax	tax	NOUN
taxlaw-2802	704	23	advisors	advisor	NOUN
taxlaw-2802	704	24	should	should	AUX
taxlaw-2802	704	25	take	take	VERB
taxlaw-2802	704	26	comfort	comfort	NOUN
taxlaw-2802	704	27	in	in	ADP
taxlaw-2802	704	28	the	the	DET
taxlaw-2802	704	29	fact	fact	NOUN
taxlaw-2802	704	30	that	that	SCONJ
taxlaw-2802	704	31	the	the	DET
taxlaw-2802	704	32	circular	circular	ADJ
taxlaw-2802	704	33	230	230	NUM
taxlaw-2802	704	34	rules	rule	NOUN
taxlaw-2802	704	35	will	will	AUX
taxlaw-2802	704	36	be	be	AUX
taxlaw-2802	704	37	enforced	enforce	VERB
taxlaw-2802	704	38	in	in	ADP
taxlaw-2802	704	39	a	a	DET
taxlaw-2802	704	40	“	"	PUNCT
taxlaw-2802	704	41	reasonable	reasonable	ADJ
taxlaw-2802	704	42	”	"	PUNCT
taxlaw-2802	704	43	rather	rather	ADV
taxlaw-2802	704	44	than	than	ADP
taxlaw-2802	704	45	a	a	DET
taxlaw-2802	704	46	literal	literal	ADJ
taxlaw-2802	704	47	manner	manner	NOUN
taxlaw-2802	704	48	are	be	AUX
taxlaw-2802	704	49	appreciated	appreciate	VERB
taxlaw-2802	704	50	but	but	CCONJ
taxlaw-2802	704	51	also	also	ADV
taxlaw-2802	704	52	create	create	VERB
taxlaw-2802	704	53	a	a	DET
taxlaw-2802	704	54	certain	certain	ADJ
taxlaw-2802	704	55	amount	amount	NOUN
taxlaw-2802	704	56	of	of	ADP
taxlaw-2802	704	57	horror	horror	NOUN
taxlaw-2802	704	58	in	in	ADP
taxlaw-2802	704	59	the	the	DET
taxlaw-2802	704	60	minds	mind	NOUN
taxlaw-2802	704	61	of	of	ADP
taxlaw-2802	704	62	tax	tax	NOUN
taxlaw-2802	704	63	practitioners	practitioner	NOUN
taxlaw-2802	704	64	who	who	PRON
taxlaw-2802	704	65	feel	feel	VERB
taxlaw-2802	704	66	compelled	compel	VERB
taxlaw-2802	704	67	to	to	PART
taxlaw-2802	704	68	attempt	attempt	VERB
taxlaw-2802	704	69	to	to	PART
taxlaw-2802	704	70	comply	comply	VERB
taxlaw-2802	704	71	with	with	ADP
taxlaw-2802	704	72	the	the	DET
taxlaw-2802	704	73	laws	law	NOUN
taxlaw-2802	704	74	as	as	SCONJ
taxlaw-2802	704	75	written	write	VERB
taxlaw-2802	704	76	.	.	PUNCT
taxlaw-2802	705	1	if	if	SCONJ
taxlaw-2802	705	2	a	a	DET
taxlaw-2802	705	3	regulation	regulation	NOUN
taxlaw-2802	705	4	can	can	AUX
taxlaw-2802	705	5	not	not	PART
taxlaw-2802	705	6	or	or	CCONJ
taxlaw-2802	705	7	will	will	AUX
taxlaw-2802	705	8	not	not	PART
taxlaw-2802	705	9	be	be	AUX
taxlaw-2802	705	10	enforced	enforce	VERB
taxlaw-2802	705	11	pursuant	pursuant	ADJ
taxlaw-2802	705	12	to	to	ADP
taxlaw-2802	705	13	its	its	PRON
taxlaw-2802	705	14	terms	term	NOUN
taxlaw-2802	705	15	,	,	PUNCT
taxlaw-2802	705	16	the	the	DET
taxlaw-2802	705	17	regulation	regulation	NOUN
taxlaw-2802	705	18	should	should	AUX
taxlaw-2802	705	19	be	be	AUX
taxlaw-2802	705	20	changed	change	VERB
taxlaw-2802	705	21	.	.	PUNCT
taxlaw-2802	706	1	jeffrey	jeffrey	PROPN
taxlaw-2802	706	2	h.	h.	PROPN
taxlaw-2802	706	3	paravano	paravano	PROPN
taxlaw-2802	706	4	&	&	CCONJ
taxlaw-2802	706	5	melinda	melinda	PROPN
taxlaw-2802	706	6	l.	l.	PROPN
taxlaw-2802	706	7	reynolds	reynolds	PROPN
taxlaw-2802	706	8	,	,	PUNCT
taxlaw-2802	706	9	the	the	DET
taxlaw-2802	706	10	�	�	PROPN
taxlaw-2802	706	11	ew	ew	NOUN
taxlaw-2802	706	12	circular	circular	ADJ
taxlaw-2802	706	13	230	230	NUM
taxlaw-2802	706	14	regulations	regulation	NOUN
taxlaw-2802	706	15	—	—	PUNCT
taxlaw-2802	706	16	best	good	ADJ
taxlaw-2802	706	17	practices	practice	NOUN
taxlaw-2802	706	18	or	or	CCONJ
taxlaw-2802	706	19	scarlet	scarlet	ADJ
taxlaw-2802	706	20	letter	letter	NOUN
taxlaw-2802	706	21	?	?	PUNCT
taxlaw-2802	706	22	,	,	PUNCT
taxlaw-2802	706	23	46	46	NUM
taxlaw-2802	706	24	tax	tax	NOUN
taxlaw-2802	706	25	mgmt	mgmt	NOUN
taxlaw-2802	706	26	.	.	PUNCT
taxlaw-2802	707	1	memo	memo	NOUN
taxlaw-2802	707	2	339	339	NUM
taxlaw-2802	707	3	,	,	PUNCT
taxlaw-2802	707	4	341	341	NUM
taxlaw-2802	707	5	-	-	SYM
taxlaw-2802	707	6	42	42	NUM
taxlaw-2802	707	7	(	(	PUNCT
taxlaw-2802	707	8	2005	2005	NUM
taxlaw-2802	707	9	)	)	PUNCT
taxlaw-2802	707	10	(	(	PUNCT
taxlaw-2802	707	11	quoted	quote	VERB
taxlaw-2802	707	12	in	in	ADP
taxlaw-2802	707	13	vasquez	vasquez	PROPN
taxlaw-2802	707	14	&	&	CCONJ
taxlaw-2802	707	15	vasquez	vasquez	PROPN
taxlaw-2802	707	16	,	,	PUNCT
taxlaw-2802	707	17	supra	supra	PROPN
taxlaw-2802	707	18	note	note	PROPN
taxlaw-2802	707	19	56	56	NUM
taxlaw-2802	707	20	,	,	PUNCT
taxlaw-2802	707	21	at	at	ADP
taxlaw-2802	707	22	322	322	NUM
taxlaw-2802	707	23	)	)	PUNCT
taxlaw-2802	707	24	.	.	PUNCT
taxlaw-2802	708	1	144	144	NUM
taxlaw-2802	708	2	.	.	PUNCT
taxlaw-2802	709	1	see	see	VERB
taxlaw-2802	709	2	infra	infra	NOUN
taxlaw-2802	709	3	text	text	NOUN
taxlaw-2802	709	4	accompanying	accompany	VERB
taxlaw-2802	709	5	notes	note	NOUN
taxlaw-2802	709	6	211	211	NUM
taxlaw-2802	709	7	-	-	SYM
taxlaw-2802	709	8	14	14	NUM
taxlaw-2802	709	9	.	.	PUNCT
taxlaw-2802	710	1	columbia	columbia	PROPN
taxlaw-2802	710	2	jour	jour	PROPN
taxlaw-2802	710	3	�	�	PROPN
taxlaw-2802	710	4	al	al	PROPN
taxlaw-2802	710	5	of	of	ADP
taxlaw-2802	710	6	tax	tax	NOUN
taxlaw-2802	710	7	law	law	NOUN
taxlaw-2802	710	8	[	[	X
taxlaw-2802	710	9	vol	vol	NOUN
taxlaw-2802	710	10	2:150	2:150	NUM
taxlaw-2802	710	11	176	176	NUM
taxlaw-2802	710	12	providing	provide	VERB
taxlaw-2802	710	13	counsel	counsel	NOUN
taxlaw-2802	710	14	on	on	ADP
taxlaw-2802	710	15	tax	tax	NOUN
taxlaw-2802	710	16	shelters	shelter	NOUN
taxlaw-2802	710	17	is	be	AUX
taxlaw-2802	710	18	a	a	DET
taxlaw-2802	710	19	decidedly	decidedly	ADV
taxlaw-2802	710	20	small	small	ADJ
taxlaw-2802	710	21	part	part	NOUN
taxlaw-2802	710	22	of	of	ADP
taxlaw-2802	710	23	what	what	PRON
taxlaw-2802	710	24	tax	tax	NOUN
taxlaw-2802	710	25	practitioners	practitioner	NOUN
taxlaw-2802	710	26	do	do	AUX
taxlaw-2802	710	27	,	,	PUNCT
taxlaw-2802	710	28	this	this	DET
taxlaw-2802	710	29	one	one	NUM
taxlaw-2802	710	30	change	change	NOUN
taxlaw-2802	710	31	will	will	AUX
taxlaw-2802	710	32	make	make	VERB
taxlaw-2802	710	33	any	any	DET
taxlaw-2802	710	34	remaining	remain	VERB
taxlaw-2802	710	35	problems	problem	NOUN
taxlaw-2802	710	36	with	with	ADP
taxlaw-2802	710	37	the	the	DET
taxlaw-2802	710	38	covered	cover	VERB
taxlaw-2802	710	39	opinion	opinion	NOUN
taxlaw-2802	710	40	regulations	regulation	NOUN
taxlaw-2802	710	41	far	far	ADV
taxlaw-2802	710	42	easier	easy	ADJ
taxlaw-2802	710	43	to	to	PART
taxlaw-2802	710	44	deal	deal	VERB
taxlaw-2802	710	45	with	with	ADP
taxlaw-2802	710	46	.	.	PUNCT
taxlaw-2802	711	1	it	it	PRON
taxlaw-2802	711	2	will	will	AUX
taxlaw-2802	711	3	remove	remove	VERB
taxlaw-2802	711	4	those	those	DET
taxlaw-2802	711	5	problems	problem	NOUN
taxlaw-2802	711	6	from	from	ADP
taxlaw-2802	711	7	the	the	DET
taxlaw-2802	711	8	center	center	NOUN
taxlaw-2802	711	9	of	of	ADP
taxlaw-2802	711	10	tax	tax	NOUN
taxlaw-2802	711	11	practice	practice	NOUN
taxlaw-2802	711	12	to	to	ADP
taxlaw-2802	711	13	the	the	DET
taxlaw-2802	711	14	periphery	periphery	NOUN
taxlaw-2802	711	15	.	.	PUNCT
taxlaw-2802	712	1	f.	f.	PROPN
taxlaw-2802	713	1	the	the	DET
taxlaw-2802	713	2	opt	opt	VERB
taxlaw-2802	713	3	-	-	PUNCT
taxlaw-2802	713	4	out	out	ADP
taxlaw-2802	713	5	procedures	procedure	NOUN
taxlaw-2802	713	6	and	and	CCONJ
taxlaw-2802	713	7	related	relate	VERB
taxlaw-2802	713	8	�	�	PROPN
taxlaw-2802	713	9	on	on	ADP
taxlaw-2802	713	10	-	-	PUNCT
taxlaw-2802	713	11	reliance	reliance	NOUN
taxlaw-2802	713	12	disclaimers	disclaimer	NOUN
taxlaw-2802	713	13	also	also	ADV
taxlaw-2802	713	14	create	create	VERB
taxlaw-2802	713	15	certain	certain	ADJ
taxlaw-2802	713	16	problems	problem	NOUN
taxlaw-2802	713	17	as	as	SCONJ
taxlaw-2802	713	18	mentioned	mention	VERB
taxlaw-2802	713	19	before	before	ADV
taxlaw-2802	713	20	,	,	PUNCT
taxlaw-2802	713	21	a	a	DET
taxlaw-2802	713	22	practitioner	practitioner	NOUN
taxlaw-2802	713	23	can	can	AUX
taxlaw-2802	713	24	opt	opt	VERB
taxlaw-2802	713	25	out	out	ADP
taxlaw-2802	713	26	of	of	ADP
taxlaw-2802	713	27	compliance	compliance	NOUN
taxlaw-2802	713	28	with	with	ADP
taxlaw-2802	713	29	the	the	DET
taxlaw-2802	713	30	due	due	ADJ
taxlaw-2802	713	31	diligence	diligence	NOUN
taxlaw-2802	713	32	and	and	CCONJ
taxlaw-2802	713	33	drafting	draft	VERB
taxlaw-2802	713	34	requirements	requirement	NOUN
taxlaw-2802	713	35	under	under	ADP
taxlaw-2802	713	36	circular	circular	ADJ
taxlaw-2802	713	37	230	230	NUM
taxlaw-2802	713	38	§	§	PROPN
taxlaw-2802	713	39	10.35(c	10.35(c	NUM
taxlaw-2802	713	40	)	)	PUNCT
taxlaw-2802	713	41	by	by	ADP
taxlaw-2802	713	42	prominently	prominently	ADV
taxlaw-2802	713	43	placing	place	VERB
taxlaw-2802	713	44	a	a	DET
taxlaw-2802	713	45	non	non	ADJ
taxlaw-2802	713	46	-	-	ADJ
taxlaw-2802	713	47	reliance	reliance	ADJ
taxlaw-2802	713	48	disclaimer	disclaimer	NOUN
taxlaw-2802	713	49	on	on	ADP
taxlaw-2802	713	50	his	his	PRON
taxlaw-2802	713	51	or	or	CCONJ
taxlaw-2802	713	52	her	her	PRON
taxlaw-2802	713	53	opinion	opinion	NOUN
taxlaw-2802	713	54	,	,	PUNCT
taxlaw-2802	713	55	if	if	SCONJ
taxlaw-2802	713	56	the	the	DET
taxlaw-2802	713	57	opinion	opinion	NOUN
taxlaw-2802	713	58	relates	relate	VERB
taxlaw-2802	713	59	to	to	ADP
taxlaw-2802	713	60	a	a	DET
taxlaw-2802	713	61	significant	significant	ADJ
taxlaw-2802	713	62	purpose	purpose	NOUN
taxlaw-2802	713	63	transaction	transaction	NOUN
taxlaw-2802	713	64	and	and	CCONJ
taxlaw-2802	713	65	is	be	AUX
taxlaw-2802	713	66	a	a	DET
taxlaw-2802	713	67	“	"	PUNCT
taxlaw-2802	713	68	reliance	reliance	NOUN
taxlaw-2802	713	69	opinion	opinion	NOUN
taxlaw-2802	713	70	.	.	PUNCT
taxlaw-2802	714	1	”145	”145	NOUN
taxlaw-2802	714	2	opting	opt	VERB
taxlaw-2802	714	3	out	out	ADP
taxlaw-2802	714	4	is	be	AUX
taxlaw-2802	714	5	also	also	ADV
taxlaw-2802	714	6	possible	possible	ADJ
taxlaw-2802	714	7	in	in	ADP
taxlaw-2802	714	8	the	the	DET
taxlaw-2802	714	9	case	case	NOUN
taxlaw-2802	714	10	of	of	ADP
taxlaw-2802	714	11	an	an	DET
taxlaw-2802	714	12	opinion	opinion	NOUN
taxlaw-2802	714	13	that	that	PRON
taxlaw-2802	714	14	relates	relate	VERB
taxlaw-2802	714	15	to	to	ADP
taxlaw-2802	714	16	a	a	DET
taxlaw-2802	714	17	significant	significant	ADJ
taxlaw-2802	714	18	purpose	purpose	NOUN
taxlaw-2802	714	19	transaction	transaction	NOUN
taxlaw-2802	714	20	and	and	CCONJ
taxlaw-2802	714	21	is	be	AUX
taxlaw-2802	714	22	a	a	DET
taxlaw-2802	714	23	“	"	PUNCT
taxlaw-2802	714	24	marketed	marketed	ADJ
taxlaw-2802	714	25	opinion	opinion	NOUN
taxlaw-2802	714	26	,	,	PUNCT
taxlaw-2802	714	27	”	"	PUNCT
taxlaw-2802	714	28	if	if	SCONJ
taxlaw-2802	714	29	the	the	DET
taxlaw-2802	714	30	opinion	opinion	NOUN
taxlaw-2802	714	31	contains	contain	VERB
taxlaw-2802	714	32	both	both	PRON
taxlaw-2802	714	33	a	a	DET
taxlaw-2802	714	34	non	non	ADJ
taxlaw-2802	714	35	-	-	ADJ
taxlaw-2802	714	36	reliance	reliance	ADJ
taxlaw-2802	714	37	disclaimer	disclaimer	NOUN
taxlaw-2802	714	38	and	and	CCONJ
taxlaw-2802	714	39	certain	certain	ADJ
taxlaw-2802	714	40	additional	additional	ADJ
taxlaw-2802	714	41	“	"	PUNCT
taxlaw-2802	714	42	consumer	consumer	NOUN
taxlaw-2802	714	43	protection	protection	NOUN
taxlaw-2802	714	44	”	"	PUNCT
taxlaw-2802	714	45	legends.146	legends.146	PROPN
taxlaw-2802	714	46	there	there	PRON
taxlaw-2802	714	47	is	be	VERB
taxlaw-2802	714	48	no	no	DET
taxlaw-2802	714	49	ability	ability	NOUN
taxlaw-2802	714	50	to	to	PART
taxlaw-2802	714	51	opt	opt	VERB
taxlaw-2802	714	52	out	out	ADP
taxlaw-2802	714	53	of	of	ADP
taxlaw-2802	714	54	complying	comply	VERB
taxlaw-2802	714	55	with	with	ADP
taxlaw-2802	714	56	the	the	DET
taxlaw-2802	714	57	regulations	regulation	NOUN
taxlaw-2802	714	58	if	if	SCONJ
taxlaw-2802	714	59	the	the	DET
taxlaw-2802	714	60	opinion	opinion	NOUN
taxlaw-2802	714	61	relates	relate	VERB
taxlaw-2802	714	62	to	to	ADP
taxlaw-2802	714	63	a	a	DET
taxlaw-2802	714	64	listed	list	VERB
taxlaw-2802	714	65	transaction	transaction	NOUN
taxlaw-2802	714	66	or	or	CCONJ
taxlaw-2802	714	67	a	a	DET
taxlaw-2802	714	68	principal	principal	ADJ
taxlaw-2802	714	69	purpose	purpose	NOUN
taxlaw-2802	714	70	transaction	transaction	NOUN
taxlaw-2802	714	71	,	,	PUNCT
taxlaw-2802	714	72	or	or	CCONJ
taxlaw-2802	714	73	if	if	SCONJ
taxlaw-2802	714	74	the	the	DET
taxlaw-2802	714	75	opinion	opinion	NOUN
taxlaw-2802	714	76	relates	relate	VERB
taxlaw-2802	714	77	to	to	ADP
taxlaw-2802	714	78	a	a	DET
taxlaw-2802	714	79	significant	significant	ADJ
taxlaw-2802	714	80	purpose	purpose	NOUN
taxlaw-2802	714	81	transaction	transaction	NOUN
taxlaw-2802	714	82	and	and	CCONJ
taxlaw-2802	714	83	is	be	AUX
taxlaw-2802	714	84	either	either	CCONJ
taxlaw-2802	714	85	“	"	PUNCT
taxlaw-2802	714	86	subject	subject	ADJ
taxlaw-2802	714	87	to	to	ADP
taxlaw-2802	714	88	conditions	condition	NOUN
taxlaw-2802	714	89	of	of	ADP
taxlaw-2802	714	90	confidentiality	confidentiality	NOUN
taxlaw-2802	714	91	”	"	PUNCT
taxlaw-2802	714	92	or	or	CCONJ
taxlaw-2802	714	93	“	"	PUNCT
taxlaw-2802	714	94	subject	subject	ADJ
taxlaw-2802	714	95	to	to	ADP
taxlaw-2802	714	96	contractual	contractual	ADJ
taxlaw-2802	714	97	protection	protection	NOUN
taxlaw-2802	714	98	.	.	PUNCT
taxlaw-2802	714	99	”147	”147	PROPN
taxlaw-2802	714	100	when	when	SCONJ
taxlaw-2802	714	101	the	the	DET
taxlaw-2802	714	102	rules	rule	NOUN
taxlaw-2802	714	103	permit	permit	VERB
taxlaw-2802	714	104	,	,	PUNCT
taxlaw-2802	714	105	opting	opt	VERB
taxlaw-2802	714	106	out	out	ADP
taxlaw-2802	714	107	of	of	ADP
taxlaw-2802	714	108	compliance	compliance	NOUN
taxlaw-2802	714	109	enables	enable	VERB
taxlaw-2802	714	110	a	a	DET
taxlaw-2802	714	111	practitioner	practitioner	NOUN
taxlaw-2802	714	112	to	to	PART
taxlaw-2802	714	113	avoid	avoid	VERB
taxlaw-2802	714	114	the	the	DET
taxlaw-2802	714	115	above	above	ADV
taxlaw-2802	714	116	-	-	PUNCT
taxlaw-2802	714	117	described	describe	VERB
taxlaw-2802	714	118	problems	problem	NOUN
taxlaw-2802	714	119	that	that	PRON
taxlaw-2802	714	120	stem	stem	VERB
taxlaw-2802	714	121	from	from	ADP
taxlaw-2802	714	122	the	the	DET
taxlaw-2802	714	123	regulations	regulation	NOUN
taxlaw-2802	714	124	’	'	PUNCT
taxlaw-2802	714	125	due	due	ADJ
taxlaw-2802	714	126	diligence	diligence	NOUN
taxlaw-2802	714	127	and	and	CCONJ
taxlaw-2802	714	128	drafting	drafting	NOUN
taxlaw-2802	714	129	requirements	requirement	NOUN
taxlaw-2802	714	130	.	.	PUNCT
taxlaw-2802	715	1	the	the	DET
taxlaw-2802	715	2	use	use	NOUN
taxlaw-2802	715	3	of	of	ADP
taxlaw-2802	715	4	non	non	ADJ
taxlaw-2802	715	5	-	-	ADJ
taxlaw-2802	715	6	reliance	reliance	ADJ
taxlaw-2802	715	7	disclaimers	disclaimer	NOUN
taxlaw-2802	715	8	has	have	AUX
taxlaw-2802	715	9	thus	thus	ADV
taxlaw-2802	715	10	become	become	VERB
taxlaw-2802	715	11	extremely	extremely	ADV
taxlaw-2802	715	12	widespread	widespread	ADJ
taxlaw-2802	715	13	in	in	ADP
taxlaw-2802	715	14	tax	tax	NOUN
taxlaw-2802	715	15	practice	practice	NOUN
taxlaw-2802	715	16	.	.	PUNCT
taxlaw-2802	716	1	indeed	indeed	ADV
taxlaw-2802	716	2	,	,	PUNCT
taxlaw-2802	716	3	nearly	nearly	ADV
taxlaw-2802	716	4	all	all	PRON
taxlaw-2802	716	5	law	law	NOUN
taxlaw-2802	716	6	firms	firm	NOUN
taxlaw-2802	716	7	that	that	PRON
taxlaw-2802	716	8	provide	provide	VERB
taxlaw-2802	716	9	any	any	DET
taxlaw-2802	716	10	tax	tax	NOUN
taxlaw-2802	716	11	advice	advice	NOUN
taxlaw-2802	716	12	now	now	ADV
taxlaw-2802	716	13	include	include	VERB
taxlaw-2802	716	14	non	non	ADJ
taxlaw-2802	716	15	-	-	ADJ
taxlaw-2802	716	16	reliance	reliance	ADJ
taxlaw-2802	716	17	disclaimers	disclaimer	NOUN
taxlaw-2802	716	18	on	on	ADP
taxlaw-2802	716	19	most	most	ADJ
taxlaw-2802	716	20	of	of	ADP
taxlaw-2802	716	21	their	their	PRON
taxlaw-2802	716	22	written	write	VERB
taxlaw-2802	716	23	correspondence	correspondence	NOUN
taxlaw-2802	716	24	—	—	PUNCT
taxlaw-2802	716	25	including	include	VERB
taxlaw-2802	716	26	literally	literally	ADV
taxlaw-2802	716	27	all	all	PRON
taxlaw-2802	716	28	of	of	ADP
taxlaw-2802	716	29	their	their	PRON
taxlaw-2802	716	30	e	e	NOUN
taxlaw-2802	716	31	-	-	NOUN
taxlaw-2802	716	32	mails	mail	NOUN
taxlaw-2802	716	33	—	—	PUNCT
taxlaw-2802	716	34	even	even	ADV
taxlaw-2802	716	35	when	when	SCONJ
taxlaw-2802	716	36	the	the	DET
taxlaw-2802	716	37	correspondence	correspondence	NOUN
taxlaw-2802	716	38	has	have	VERB
taxlaw-2802	716	39	nothing	nothing	PRON
taxlaw-2802	716	40	to	to	PART
taxlaw-2802	716	41	do	do	VERB
taxlaw-2802	716	42	with	with	ADP
taxlaw-2802	716	43	a	a	DET
taxlaw-2802	716	44	tax	tax	NOUN
taxlaw-2802	716	45	matter.148	matter.148	NOUN
taxlaw-2802	716	46	for	for	ADP
taxlaw-2802	716	47	example	example	NOUN
taxlaw-2802	716	48	,	,	PUNCT
taxlaw-2802	716	49	if	if	SCONJ
taxlaw-2802	716	50	an	an	DET
taxlaw-2802	716	51	attorney	attorney	NOUN
taxlaw-2802	716	52	sends	send	VERB
taxlaw-2802	716	53	you	you	PRON
taxlaw-2802	716	54	an	an	DET
taxlaw-2802	716	55	e	e	NOUN
taxlaw-2802	716	56	-	-	NOUN
taxlaw-2802	716	57	mail	mail	NOUN
taxlaw-2802	716	58	asking	ask	VERB
taxlaw-2802	716	59	if	if	SCONJ
taxlaw-2802	716	60	you	you	PRON
taxlaw-2802	716	61	want	want	VERB
taxlaw-2802	716	62	to	to	PART
taxlaw-2802	716	63	grab	grab	VERB
taxlaw-2802	716	64	a	a	DET
taxlaw-2802	716	65	beer	beer	NOUN
taxlaw-2802	716	66	after	after	ADP
taxlaw-2802	716	67	work	work	NOUN
taxlaw-2802	716	68	,	,	PUNCT
taxlaw-2802	716	69	you	you	PRON
taxlaw-2802	716	70	are	be	AUX
taxlaw-2802	716	71	now	now	ADV
taxlaw-2802	716	72	usually	usually	ADV
taxlaw-2802	716	73	cautioned	caution	VERB
taxlaw-2802	716	74	that	that	SCONJ
taxlaw-2802	716	75	the	the	DET
taxlaw-2802	716	76	invitation	invitation	NOUN
taxlaw-2802	716	77	can	can	AUX
taxlaw-2802	716	78	not	not	PART
taxlaw-2802	716	79	be	be	AUX
taxlaw-2802	716	80	used	use	VERB
taxlaw-2802	716	81	as	as	ADP
taxlaw-2802	716	82	a	a	DET
taxlaw-2802	716	83	defense	defense	NOUN
taxlaw-2802	716	84	against	against	ADP
taxlaw-2802	716	85	the	the	DET
taxlaw-2802	716	86	imposition	imposition	NOUN
taxlaw-2802	716	87	of	of	ADP
taxlaw-2802	716	88	tax	tax	NOUN
taxlaw-2802	716	89	penalties	penalty	NOUN
taxlaw-2802	716	90	.	.	PUNCT
taxlaw-2802	717	1	this	this	DET
taxlaw-2802	717	2	absurd	absurd	ADJ
taxlaw-2802	717	3	overuse	overuse	NOUN
taxlaw-2802	717	4	of	of	ADP
taxlaw-2802	717	5	non	non	ADJ
taxlaw-2802	717	6	-	-	ADJ
taxlaw-2802	717	7	reliance	reliance	ADJ
taxlaw-2802	717	8	disclaimers	disclaimer	NOUN
taxlaw-2802	717	9	has	have	AUX
taxlaw-2802	717	10	turned	turn	VERB
taxlaw-2802	717	11	them	they	PRON
taxlaw-2802	717	12	into	into	ADP
taxlaw-2802	717	13	objects	object	NOUN
taxlaw-2802	717	14	of	of	ADP
taxlaw-2802	717	15	ridicule.149	ridicule.149	NOUN
taxlaw-2802	717	16	though	though	SCONJ
taxlaw-2802	717	17	the	the	DET
taxlaw-2802	717	18	firms	firm	NOUN
taxlaw-2802	717	19	themselves	themselves	PRON
taxlaw-2802	717	20	no	no	ADV
taxlaw-2802	717	21	doubt	doubt	ADV
taxlaw-2802	717	22	recognize	recognize	VERB
taxlaw-2802	717	23	the	the	DET
taxlaw-2802	717	24	ludicrousness	ludicrousness	NOUN
taxlaw-2802	717	25	of	of	ADP
taxlaw-2802	717	26	this	this	DET
taxlaw-2802	717	27	approach	approach	NOUN
taxlaw-2802	717	28	,	,	PUNCT
taxlaw-2802	717	29	they	they	PRON
taxlaw-2802	717	30	nevertheless	nevertheless	ADV
taxlaw-2802	717	31	“	"	PUNCT
taxlaw-2802	717	32	prefer	prefer	VERB
taxlaw-2802	717	33	using	use	VERB
taxlaw-2802	717	34	these	these	DET
taxlaw-2802	717	35	blanket	blanket	NOUN
taxlaw-2802	717	36	disclosure	disclosure	NOUN
taxlaw-2802	717	37	procedures	procedure	NOUN
taxlaw-2802	717	38	rather	rather	ADV
taxlaw-2802	717	39	than	than	ADP
taxlaw-2802	717	40	requiring	require	VERB
taxlaw-2802	717	41	each	each	DET
taxlaw-2802	717	42	lawyer	lawyer	NOUN
taxlaw-2802	717	43	to	to	PART
taxlaw-2802	717	44	make	make	VERB
taxlaw-2802	717	45	a	a	DET
taxlaw-2802	717	46	determination	determination	NOUN
taxlaw-2802	717	47	as	as	ADP
taxlaw-2802	717	48	to	to	ADP
taxlaw-2802	717	49	whether	whether	SCONJ
taxlaw-2802	717	50	a	a	DET
taxlaw-2802	717	51	particular	particular	ADJ
taxlaw-2802	717	52	written	write	VERB
taxlaw-2802	717	53	communication	communication	NOUN
taxlaw-2802	717	54	is	be	AUX
taxlaw-2802	717	55	subject	subject	ADJ
taxlaw-2802	717	56	to	to	ADP
taxlaw-2802	717	57	[	[	PUNCT
taxlaw-2802	717	58	circular	circular	ADJ
taxlaw-2802	717	59	230	230	NUM
taxlaw-2802	717	60	’s	’s	NOUN
taxlaw-2802	717	61	]	]	PUNCT
taxlaw-2802	717	62	due	due	ADJ
taxlaw-2802	717	63	diligence	diligence	NOUN
taxlaw-2802	717	64	and	and	CCONJ
taxlaw-2802	717	65	drafting	draft	VERB
taxlaw-2802	717	66	guidelines	guideline	NOUN
taxlaw-2802	717	67	.	.	PUNCT
taxlaw-2802	718	1	”150	”150	NOUN
taxlaw-2802	718	2	this	this	DET
taxlaw-2802	718	3	practice	practice	NOUN
taxlaw-2802	718	4	has	have	VERB
taxlaw-2802	718	5	therefore	therefore	ADV
taxlaw-2802	718	6	145	145	NUM
taxlaw-2802	718	7	.	.	PUNCT
taxlaw-2802	719	1	see	see	VERB
taxlaw-2802	719	2	supra	supra	PROPN
taxlaw-2802	719	3	notes	note	VERB
taxlaw-2802	719	4	49	49	NUM
taxlaw-2802	719	5	-	-	SYM
taxlaw-2802	719	6	51	51	NUM
taxlaw-2802	719	7	and	and	CCONJ
taxlaw-2802	719	8	accompanying	accompany	VERB
taxlaw-2802	719	9	text	text	NOUN
taxlaw-2802	719	10	.	.	PUNCT
taxlaw-2802	720	1	146	146	NUM
taxlaw-2802	720	2	.	.	PUNCT
taxlaw-2802	721	1	see	see	VERB
taxlaw-2802	721	2	supra	supra	PROPN
taxlaw-2802	721	3	notes	note	VERB
taxlaw-2802	721	4	52	52	NUM
taxlaw-2802	721	5	-	-	SYM
taxlaw-2802	721	6	53	53	NUM
taxlaw-2802	721	7	and	and	CCONJ
taxlaw-2802	721	8	accompanying	accompany	VERB
taxlaw-2802	721	9	text	text	NOUN
taxlaw-2802	721	10	.	.	PUNCT
taxlaw-2802	722	1	147	147	NUM
taxlaw-2802	722	2	.	.	PUNCT
taxlaw-2802	723	1	see	see	VERB
taxlaw-2802	723	2	supra	supra	PROPN
taxlaw-2802	723	3	note	note	PROPN
taxlaw-2802	723	4	54	54	NUM
taxlaw-2802	723	5	and	and	CCONJ
taxlaw-2802	723	6	accompanying	accompany	VERB
taxlaw-2802	723	7	text	text	NOUN
taxlaw-2802	723	8	.	.	PUNCT
taxlaw-2802	724	1	148	148	NUM
taxlaw-2802	724	2	.	.	PUNCT
taxlaw-2802	724	3	weiser	weiser	PROPN
taxlaw-2802	724	4	,	,	PUNCT
taxlaw-2802	724	5	supra	supra	PROPN
taxlaw-2802	724	6	note	note	PROPN
taxlaw-2802	724	7	15	15	NUM
taxlaw-2802	724	8	,	,	PUNCT
taxlaw-2802	724	9	at	at	ADP
taxlaw-2802	724	10	33	33	NUM
taxlaw-2802	724	11	;	;	PUNCT
taxlaw-2802	724	12	schumacher	schumacher	PROPN
taxlaw-2802	724	13	,	,	PUNCT
taxlaw-2802	724	14	supra	supra	PROPN
taxlaw-2802	724	15	note	note	PROPN
taxlaw-2802	724	16	72	72	NUM
taxlaw-2802	724	17	,	,	PUNCT
taxlaw-2802	724	18	at	at	ADP
taxlaw-2802	724	19	62	62	NUM
taxlaw-2802	724	20	-	-	SYM
taxlaw-2802	724	21	63	63	NUM
taxlaw-2802	724	22	.	.	PUNCT
taxlaw-2802	724	23	149	149	NUM
taxlaw-2802	724	24	.	.	PUNCT
taxlaw-2802	725	1	for	for	ADP
taxlaw-2802	725	2	a	a	DET
taxlaw-2802	725	3	while	while	NOUN
taxlaw-2802	725	4	,	,	PUNCT
taxlaw-2802	725	5	one	one	NUM
taxlaw-2802	725	6	internet	internet	NOUN
taxlaw-2802	725	7	vendor	vendor	NOUN
taxlaw-2802	725	8	even	even	ADV
taxlaw-2802	725	9	sold	sell	VERB
taxlaw-2802	725	10	t	t	NOUN
taxlaw-2802	725	11	-	-	PUNCT
taxlaw-2802	725	12	shirts	shirt	NOUN
taxlaw-2802	725	13	,	,	PUNCT
taxlaw-2802	725	14	mugs	mug	NOUN
taxlaw-2802	725	15	and	and	CCONJ
taxlaw-2802	725	16	underwear	underwear	NOUN
taxlaw-2802	725	17	“	"	PUNCT
taxlaw-2802	725	18	emblazoned	emblazon	VERB
taxlaw-2802	725	19	with	with	ADP
taxlaw-2802	725	20	the	the	DET
taxlaw-2802	725	21	no	no	DET
taxlaw-2802	725	22	-	-	PUNCT
taxlaw-2802	725	23	penalty	penalty	NOUN
taxlaw-2802	725	24	-	-	PUNCT
taxlaw-2802	725	25	protection	protection	NOUN
taxlaw-2802	725	26	mantra	mantra	NOUN
taxlaw-2802	725	27	.	.	PUNCT
taxlaw-2802	725	28	”	"	PUNCT
taxlaw-2802	726	1	schumacher	schumacher	PROPN
taxlaw-2802	726	2	,	,	PUNCT
taxlaw-2802	726	3	supra	supra	PROPN
taxlaw-2802	726	4	note	note	PROPN
taxlaw-2802	726	5	72	72	NUM
taxlaw-2802	726	6	,	,	PUNCT
taxlaw-2802	726	7	at	at	ADP
taxlaw-2802	726	8	63	63	NUM
taxlaw-2802	726	9	(	(	PUNCT
taxlaw-2802	726	10	discussing	discuss	VERB
taxlaw-2802	726	11	the	the	DET
taxlaw-2802	726	12	vendor	vendor	NOUN
taxlaw-2802	726	13	café	café	NOUN
taxlaw-2802	726	14	press	press	PROPN
taxlaw-2802	726	15	,	,	PUNCT
taxlaw-2802	726	16	whose	whose	DET
taxlaw-2802	726	17	website	website	NOUN
taxlaw-2802	726	18	is	be	AUX
taxlaw-2802	726	19	www.cafepress.com	www.cafepress.com	PROPN
taxlaw-2802	726	20	)	)	PUNCT
taxlaw-2802	726	21	.	.	PUNCT
taxlaw-2802	727	1	150	150	NUM
taxlaw-2802	727	2	.	.	PUNCT
taxlaw-2802	728	1	weiser	weiser	PROPN
taxlaw-2802	728	2	,	,	PUNCT
taxlaw-2802	728	3	supra	supra	PROPN
taxlaw-2802	728	4	note	note	PROPN
taxlaw-2802	728	5	15	15	NUM
taxlaw-2802	728	6	,	,	PUNCT
taxlaw-2802	728	7	at	at	ADP
taxlaw-2802	728	8	33	33	NUM
taxlaw-2802	728	9	.	.	PUNCT
taxlaw-2802	729	1	2011	2011	NUM
taxlaw-2802	729	2	]	]	PUNCT
taxlaw-2802	729	3	circular	circular	PROPN
taxlaw-2802	729	4	argume	argume	PROPN
taxlaw-2802	729	5	�	�	PROPN
taxlaw-2802	729	6	t	t	PROPN
taxlaw-2802	729	7	177	177	NUM
taxlaw-2802	729	8	become	become	VERB
taxlaw-2802	729	9	almost	almost	ADV
taxlaw-2802	729	10	universal	universal	ADJ
taxlaw-2802	729	11	,	,	PUNCT
taxlaw-2802	729	12	despite	despite	SCONJ
taxlaw-2802	729	13	the	the	DET
taxlaw-2802	729	14	fact	fact	NOUN
taxlaw-2802	729	15	that	that	SCONJ
taxlaw-2802	729	16	the	the	DET
taxlaw-2802	729	17	irs	irs	PROPN
taxlaw-2802	729	18	has	have	AUX
taxlaw-2802	729	19	strongly	strongly	ADV
taxlaw-2802	729	20	objected	object	VERB
taxlaw-2802	729	21	to	to	ADP
taxlaw-2802	729	22	it.151	it.151	PROPN
taxlaw-2802	729	23	although	although	SCONJ
taxlaw-2802	729	24	non	non	ADJ
taxlaw-2802	729	25	-	-	ADJ
taxlaw-2802	729	26	reliance	reliance	ADJ
taxlaw-2802	729	27	disclaimers	disclaimer	NOUN
taxlaw-2802	729	28	have	have	AUX
taxlaw-2802	729	29	become	become	VERB
taxlaw-2802	729	30	commonplace	commonplace	ADJ
taxlaw-2802	729	31	as	as	ADP
taxlaw-2802	729	32	a	a	DET
taxlaw-2802	729	33	way	way	NOUN
taxlaw-2802	729	34	to	to	PART
taxlaw-2802	729	35	avoid	avoid	VERB
taxlaw-2802	729	36	other	other	ADJ
taxlaw-2802	729	37	burdens	burden	NOUN
taxlaw-2802	729	38	of	of	ADP
taxlaw-2802	729	39	the	the	DET
taxlaw-2802	729	40	covered	covered	ADJ
taxlaw-2802	729	41	opinion	opinion	NOUN
taxlaw-2802	729	42	regulations	regulation	NOUN
taxlaw-2802	729	43	,	,	PUNCT
taxlaw-2802	729	44	the	the	DET
taxlaw-2802	729	45	disclaimers	disclaimer	NOUN
taxlaw-2802	729	46	themselves	themselves	PRON
taxlaw-2802	729	47	have	have	VERB
taxlaw-2802	729	48	significant	significant	ADJ
taxlaw-2802	729	49	drawbacks	drawback	NOUN
taxlaw-2802	729	50	.	.	PUNCT
taxlaw-2802	730	1	they	they	PRON
taxlaw-2802	730	2	,	,	PUNCT
taxlaw-2802	730	3	too	too	ADV
taxlaw-2802	730	4	,	,	PUNCT
taxlaw-2802	730	5	have	have	AUX
taxlaw-2802	730	6	therefore	therefore	ADV
taxlaw-2802	730	7	garnered	garner	VERB
taxlaw-2802	730	8	much	much	ADJ
taxlaw-2802	730	9	criticism	criticism	NOUN
taxlaw-2802	730	10	.	.	PUNCT
taxlaw-2802	731	1	first	first	ADV
taxlaw-2802	731	2	,	,	PUNCT
taxlaw-2802	731	3	and	and	CCONJ
taxlaw-2802	731	4	most	most	ADV
taxlaw-2802	731	5	obviously	obviously	ADV
taxlaw-2802	731	6	,	,	PUNCT
taxlaw-2802	731	7	a	a	DET
taxlaw-2802	731	8	non	non	ADJ
taxlaw-2802	731	9	-	-	ADJ
taxlaw-2802	731	10	reliance	reliance	ADJ
taxlaw-2802	731	11	disclaimer	disclaimer	NOUN
taxlaw-2802	731	12	prevents	prevent	VERB
taxlaw-2802	731	13	an	an	DET
taxlaw-2802	731	14	opinion	opinion	NOUN
taxlaw-2802	731	15	from	from	ADP
taxlaw-2802	731	16	being	be	AUX
taxlaw-2802	731	17	invoked	invoke	VERB
taxlaw-2802	731	18	as	as	ADP
taxlaw-2802	731	19	part	part	NOUN
taxlaw-2802	731	20	of	of	ADP
taxlaw-2802	731	21	a	a	DET
taxlaw-2802	731	22	reasonable	reasonable	ADJ
taxlaw-2802	731	23	-	-	PUNCT
taxlaw-2802	731	24	cause	cause	NOUN
taxlaw-2802	731	25	-	-	PUNCT
taxlaw-2802	731	26	and	and	CCONJ
taxlaw-2802	731	27	-	-	PUNCT
taxlaw-2802	731	28	good	good	ADJ
taxlaw-2802	731	29	-	-	PUNCT
taxlaw-2802	731	30	faith	faith	NOUN
taxlaw-2802	731	31	defense	defense	NOUN
taxlaw-2802	731	32	to	to	ADP
taxlaw-2802	731	33	the	the	DET
taxlaw-2802	731	34	imposition	imposition	NOUN
taxlaw-2802	731	35	of	of	ADP
taxlaw-2802	731	36	accuracy	accuracy	NOUN
taxlaw-2802	731	37	-	-	PUNCT
taxlaw-2802	731	38	related	relate	VERB
taxlaw-2802	731	39	penalties	penalty	NOUN
taxlaw-2802	731	40	under	under	ADP
taxlaw-2802	731	41	§	§	PROPN
taxlaw-2802	731	42	6662	6662	NUM
taxlaw-2802	731	43	of	of	ADP
taxlaw-2802	731	44	the	the	DET
taxlaw-2802	731	45	code	code	NOUN
taxlaw-2802	731	46	(	(	PUNCT
taxlaw-2802	731	47	or	or	CCONJ
taxlaw-2802	731	48	§	§	PROPN
taxlaw-2802	731	49	6662a(a	6662a(a	NOUN
taxlaw-2802	731	50	)	)	PUNCT
taxlaw-2802	731	51	of	of	ADP
taxlaw-2802	731	52	the	the	DET
taxlaw-2802	731	53	code	code	NOUN
taxlaw-2802	731	54	,	,	PUNCT
taxlaw-2802	731	55	in	in	ADP
taxlaw-2802	731	56	the	the	DET
taxlaw-2802	731	57	case	case	NOUN
taxlaw-2802	731	58	of	of	ADP
taxlaw-2802	731	59	disclosed	disclose	VERB
taxlaw-2802	731	60	reportable	reportable	ADJ
taxlaw-2802	731	61	transactions	transaction	NOUN
taxlaw-2802	731	62	)	)	PUNCT
taxlaw-2802	731	63	or	or	CCONJ
taxlaw-2802	731	64	fraud	fraud	VERB
taxlaw-2802	731	65	penalties	penalty	NOUN
taxlaw-2802	731	66	under	under	ADP
taxlaw-2802	731	67	§	§	PROPN
taxlaw-2802	731	68	6663	6663	NUM
taxlaw-2802	731	69	of	of	ADP
taxlaw-2802	731	70	the	the	DET
taxlaw-2802	731	71	code.152	code.152	NOUN
taxlaw-2802	731	72	the	the	DET
taxlaw-2802	731	73	potential	potential	ADJ
taxlaw-2802	731	74	harm	harm	NOUN
taxlaw-2802	731	75	this	this	PRON
taxlaw-2802	731	76	causes	cause	VERB
taxlaw-2802	731	77	to	to	ADP
taxlaw-2802	731	78	the	the	DET
taxlaw-2802	731	79	opinion	opinion	NOUN
taxlaw-2802	731	80	’s	’s	PART
taxlaw-2802	731	81	recipient	recipient	NOUN
taxlaw-2802	731	82	is	be	AUX
taxlaw-2802	731	83	self	self	NOUN
taxlaw-2802	731	84	-	-	PUNCT
taxlaw-2802	731	85	evident	evident	ADJ
taxlaw-2802	731	86	and	and	CCONJ
taxlaw-2802	731	87	requires	require	VERB
taxlaw-2802	731	88	little	little	ADJ
taxlaw-2802	731	89	elaboration	elaboration	NOUN
taxlaw-2802	731	90	.	.	PUNCT
taxlaw-2802	732	1	suffice	suffice	VERB
taxlaw-2802	732	2	it	it	PRON
taxlaw-2802	732	3	to	to	PART
taxlaw-2802	732	4	say	say	VERB
taxlaw-2802	732	5	that	that	SCONJ
taxlaw-2802	732	6	,	,	PUNCT
taxlaw-2802	732	7	if	if	SCONJ
taxlaw-2802	732	8	a	a	DET
taxlaw-2802	732	9	tax	tax	NOUN
taxlaw-2802	732	10	opinion	opinion	NOUN
taxlaw-2802	732	11	endorses	endorse	VERB
taxlaw-2802	732	12	a	a	DET
taxlaw-2802	732	13	particular	particular	ADJ
taxlaw-2802	732	14	reporting	reporting	NOUN
taxlaw-2802	732	15	position	position	NOUN
taxlaw-2802	732	16	,	,	PUNCT
taxlaw-2802	732	17	and	and	CCONJ
taxlaw-2802	732	18	it	it	PRON
taxlaw-2802	732	19	turns	turn	VERB
taxlaw-2802	732	20	out	out	ADP
taxlaw-2802	732	21	that	that	SCONJ
taxlaw-2802	732	22	the	the	DET
taxlaw-2802	732	23	opinion	opinion	NOUN
taxlaw-2802	732	24	can	can	AUX
taxlaw-2802	732	25	not	not	PART
taxlaw-2802	732	26	be	be	AUX
taxlaw-2802	732	27	used	use	VERB
taxlaw-2802	732	28	to	to	PART
taxlaw-2802	732	29	defend	defend	VERB
taxlaw-2802	732	30	against	against	ADP
taxlaw-2802	732	31	the	the	DET
taxlaw-2802	732	32	assessment	assessment	NOUN
taxlaw-2802	732	33	of	of	ADP
taxlaw-2802	732	34	penalties	penalty	NOUN
taxlaw-2802	732	35	arising	arise	VERB
taxlaw-2802	732	36	from	from	ADP
taxlaw-2802	732	37	that	that	DET
taxlaw-2802	732	38	reporting	reporting	NOUN
taxlaw-2802	732	39	position	position	NOUN
taxlaw-2802	732	40	,	,	PUNCT
taxlaw-2802	732	41	the	the	DET
taxlaw-2802	732	42	opinion	opinion	NOUN
taxlaw-2802	732	43	will	will	AUX
taxlaw-2802	732	44	have	have	AUX
taxlaw-2802	732	45	been	be	AUX
taxlaw-2802	732	46	worthless	worthless	ADJ
taxlaw-2802	732	47	to	to	ADP
taxlaw-2802	732	48	the	the	DET
taxlaw-2802	732	49	client	client	NOUN
taxlaw-2802	732	50	(	(	PUNCT
taxlaw-2802	732	51	both	both	CCONJ
taxlaw-2802	732	52	as	as	ADP
taxlaw-2802	732	53	“	"	PUNCT
taxlaw-2802	732	54	insurance	insurance	NOUN
taxlaw-2802	732	55	”	"	PUNCT
taxlaw-2802	732	56	and	and	CCONJ
taxlaw-2802	732	57	as	as	ADP
taxlaw-2802	732	58	advice	advice	NOUN
taxlaw-2802	732	59	)	)	PUNCT
taxlaw-2802	732	60	.	.	PUNCT
taxlaw-2802	733	1	second	second	ADJ
taxlaw-2802	733	2	,	,	PUNCT
taxlaw-2802	733	3	because	because	SCONJ
taxlaw-2802	733	4	non	non	ADJ
taxlaw-2802	733	5	-	-	ADJ
taxlaw-2802	733	6	reliance	reliance	ADJ
taxlaw-2802	733	7	disclaimers	disclaimer	NOUN
taxlaw-2802	733	8	have	have	AUX
taxlaw-2802	733	9	become	become	VERB
taxlaw-2802	733	10	ubiquitous	ubiquitous	ADJ
taxlaw-2802	733	11	,	,	PUNCT
taxlaw-2802	733	12	it	it	PRON
taxlaw-2802	733	13	is	be	AUX
taxlaw-2802	733	14	likely	likely	ADJ
taxlaw-2802	733	15	that	that	SCONJ
taxlaw-2802	733	16	many	many	ADJ
taxlaw-2802	733	17	clients	client	NOUN
taxlaw-2802	733	18	have	have	AUX
taxlaw-2802	733	19	come	come	VERB
taxlaw-2802	733	20	to	to	PART
taxlaw-2802	733	21	view	view	VERB
taxlaw-2802	733	22	the	the	DET
taxlaw-2802	733	23	disclaimers	disclaimer	NOUN
taxlaw-2802	733	24	as	as	ADP
taxlaw-2802	733	25	meaningless	meaningless	ADJ
taxlaw-2802	733	26	boilerplate	boilerplate	NOUN
taxlaw-2802	733	27	that	that	SCONJ
taxlaw-2802	733	28	they	they	PRON
taxlaw-2802	733	29	can	can	AUX
taxlaw-2802	733	30	simply	simply	ADV
taxlaw-2802	733	31	ignore.153	ignore.153	VERB
taxlaw-2802	733	32	of	of	ADP
taxlaw-2802	733	33	course	course	NOUN
taxlaw-2802	733	34	,	,	PUNCT
taxlaw-2802	733	35	this	this	PRON
taxlaw-2802	733	36	is	be	AUX
taxlaw-2802	733	37	not	not	PART
taxlaw-2802	733	38	a	a	DET
taxlaw-2802	733	39	problem	problem	NOUN
taxlaw-2802	733	40	in	in	ADP
taxlaw-2802	733	41	the	the	DET
taxlaw-2802	733	42	many	many	ADJ
taxlaw-2802	733	43	instances	instance	NOUN
taxlaw-2802	733	44	(	(	PUNCT
taxlaw-2802	733	45	like	like	ADP
taxlaw-2802	733	46	the	the	DET
taxlaw-2802	733	47	invitation	invitation	NOUN
taxlaw-2802	733	48	for	for	ADP
taxlaw-2802	733	49	a	a	DET
taxlaw-2802	733	50	beer	beer	NOUN
taxlaw-2802	733	51	)	)	PUNCT
taxlaw-2802	733	52	when	when	SCONJ
taxlaw-2802	733	53	the	the	DET
taxlaw-2802	733	54	disclaimer	disclaimer	NOUN
taxlaw-2802	733	55	should	should	AUX
taxlaw-2802	733	56	be	be	AUX
taxlaw-2802	733	57	ignored	ignore	VERB
taxlaw-2802	733	58	.	.	PUNCT
taxlaw-2802	734	1	yet	yet	CCONJ
taxlaw-2802	734	2	there	there	PRON
taxlaw-2802	734	3	can	can	AUX
taxlaw-2802	734	4	be	be	AUX
taxlaw-2802	734	5	a	a	DET
taxlaw-2802	734	6	big	big	ADJ
taxlaw-2802	734	7	problem	problem	NOUN
taxlaw-2802	734	8	if	if	SCONJ
taxlaw-2802	734	9	a	a	DET
taxlaw-2802	734	10	client	client	NOUN
taxlaw-2802	734	11	becomes	becomes	AUX
taxlaw-2802	734	12	“	"	PUNCT
taxlaw-2802	734	13	trained	train	VERB
taxlaw-2802	734	14	”	"	PUNCT
taxlaw-2802	734	15	to	to	PART
taxlaw-2802	734	16	ignore	ignore	VERB
taxlaw-2802	734	17	non	non	ADJ
taxlaw-2802	734	18	-	-	ADJ
taxlaw-2802	734	19	reliance	reliance	ADJ
taxlaw-2802	734	20	disclaimers	disclaimer	NOUN
taxlaw-2802	734	21	in	in	ADP
taxlaw-2802	734	22	formal	formal	ADJ
taxlaw-2802	734	23	legal	legal	ADJ
taxlaw-2802	734	24	opinions	opinion	NOUN
taxlaw-2802	734	25	(	(	PUNCT
taxlaw-2802	734	26	or	or	CCONJ
taxlaw-2802	734	27	other	other	ADJ
taxlaw-2802	734	28	written	write	VERB
taxlaw-2802	734	29	communications	communication	NOUN
taxlaw-2802	734	30	)	)	PUNCT
taxlaw-2802	734	31	that	that	PRON
taxlaw-2802	734	32	contain	contain	VERB
taxlaw-2802	734	33	tax	tax	NOUN
taxlaw-2802	734	34	advice	advice	NOUN
taxlaw-2802	734	35	.	.	PUNCT
taxlaw-2802	735	1	in	in	ADP
taxlaw-2802	735	2	such	such	ADJ
taxlaw-2802	735	3	cases	case	NOUN
taxlaw-2802	735	4	,	,	PUNCT
taxlaw-2802	735	5	clients	client	NOUN
taxlaw-2802	735	6	will	will	AUX
taxlaw-2802	735	7	fail	fail	VERB
taxlaw-2802	735	8	to	to	PART
taxlaw-2802	735	9	recognize	recognize	VERB
taxlaw-2802	735	10	the	the	DET
taxlaw-2802	735	11	substantial	substantial	ADJ
taxlaw-2802	735	12	limitations	limitation	NOUN
taxlaw-2802	735	13	of	of	ADP
taxlaw-2802	735	14	the	the	DET
taxlaw-2802	735	15	advice	advice	NOUN
taxlaw-2802	735	16	151	151	NUM
taxlaw-2802	735	17	.	.	PUNCT
taxlaw-2802	736	1	i	i	PRON
taxlaw-2802	736	2	d.	d.	PROPN
taxlaw-2802	736	3	at	at	ADP
taxlaw-2802	736	4	33	33	NUM
taxlaw-2802	736	5	(	(	PUNCT
taxlaw-2802	736	6	citing	cite	VERB
taxlaw-2802	736	7	irs	irs	PROPN
taxlaw-2802	736	8	statements	statement	NOUN
taxlaw-2802	736	9	reported	report	VERB
taxlaw-2802	736	10	in	in	ADP
taxlaw-2802	736	11	2005	2005	NUM
taxlaw-2802	736	12	tax	tax	NOUN
taxlaw-2802	736	13	notes	note	NOUN
taxlaw-2802	736	14	today116	today116	PROPN
taxlaw-2802	736	15	-	-	X
taxlaw-2802	736	16	4	4	NUM
taxlaw-2802	736	17	(	(	PUNCT
taxlaw-2802	736	18	june	june	PROPN
taxlaw-2802	736	19	17	17	NUM
taxlaw-2802	736	20	,	,	PUNCT
taxlaw-2802	736	21	2005	2005	NUM
taxlaw-2802	736	22	)	)	PUNCT
taxlaw-2802	736	23	)	)	PUNCT
taxlaw-2802	736	24	.	.	PUNCT
taxlaw-2802	737	1	152	152	NUM
taxlaw-2802	737	2	.	.	PUNCT
taxlaw-2802	738	1	for	for	ADP
taxlaw-2802	738	2	a	a	DET
taxlaw-2802	738	3	discussion	discussion	NOUN
taxlaw-2802	738	4	of	of	ADP
taxlaw-2802	738	5	the	the	DET
taxlaw-2802	738	6	accuracy	accuracy	NOUN
taxlaw-2802	738	7	-	-	PUNCT
taxlaw-2802	738	8	related	relate	VERB
taxlaw-2802	738	9	penalties	penalty	NOUN
taxlaw-2802	738	10	under	under	ADP
taxlaw-2802	738	11	§	§	PROPN
taxlaw-2802	738	12	6662	6662	NUM
taxlaw-2802	738	13	,	,	PUNCT
taxlaw-2802	738	14	the	the	DET
taxlaw-2802	738	15	fraud	fraud	NOUN
taxlaw-2802	738	16	penalty	penalty	NOUN
taxlaw-2802	738	17	under	under	ADP
taxlaw-2802	738	18	§	§	PROPN
taxlaw-2802	738	19	6663	6663	NUM
taxlaw-2802	738	20	,	,	PUNCT
taxlaw-2802	738	21	and	and	CCONJ
taxlaw-2802	738	22	the	the	DET
taxlaw-2802	738	23	reasonable	reasonable	ADJ
taxlaw-2802	738	24	-	-	PUNCT
taxlaw-2802	738	25	cause	cause	NOUN
taxlaw-2802	738	26	-	-	PUNCT
taxlaw-2802	738	27	and	and	CCONJ
taxlaw-2802	738	28	-	-	PUNCT
taxlaw-2802	738	29	good	good	ADJ
taxlaw-2802	738	30	-	-	PUNCT
taxlaw-2802	738	31	faith	faith	NOUN
taxlaw-2802	738	32	defense	defense	NOUN
taxlaw-2802	738	33	to	to	ADP
taxlaw-2802	738	34	those	those	DET
taxlaw-2802	738	35	penalties	penalty	NOUN
taxlaw-2802	738	36	under	under	ADP
taxlaw-2802	738	37	§	§	PROPN
taxlaw-2802	738	38	6664(c)(1	6664(c)(1	NUM
taxlaw-2802	738	39	)	)	PUNCT
taxlaw-2802	738	40	,	,	PUNCT
taxlaw-2802	738	41	see	see	VERB
taxlaw-2802	738	42	supra	supra	PROPN
taxlaw-2802	738	43	notes	note	VERB
taxlaw-2802	738	44	89	89	NUM
taxlaw-2802	738	45	-	-	SYM
taxlaw-2802	738	46	91	91	NUM
taxlaw-2802	738	47	and	and	CCONJ
taxlaw-2802	738	48	accompanying	accompany	VERB
taxlaw-2802	738	49	text	text	NOUN
taxlaw-2802	738	50	.	.	PUNCT
taxlaw-2802	739	1	for	for	ADP
taxlaw-2802	739	2	a	a	DET
taxlaw-2802	739	3	discussion	discussion	NOUN
taxlaw-2802	739	4	of	of	ADP
taxlaw-2802	739	5	the	the	DET
taxlaw-2802	739	6	accuracy	accuracy	NOUN
taxlaw-2802	739	7	-	-	PUNCT
taxlaw-2802	739	8	related	relate	VERB
taxlaw-2802	739	9	penalties	penalty	NOUN
taxlaw-2802	739	10	under	under	ADP
taxlaw-2802	739	11	§	§	PROPN
taxlaw-2802	739	12	6662a	6662a	NUM
taxlaw-2802	739	13	,	,	PUNCT
taxlaw-2802	739	14	which	which	PRON
taxlaw-2802	739	15	apply	apply	VERB
taxlaw-2802	739	16	to	to	ADP
taxlaw-2802	739	17	reportable	reportable	ADJ
taxlaw-2802	739	18	transaction	transaction	NOUN
taxlaw-2802	739	19	understatements	understatement	NOUN
taxlaw-2802	739	20	,	,	PUNCT
taxlaw-2802	739	21	and	and	CCONJ
taxlaw-2802	739	22	the	the	DET
taxlaw-2802	739	23	reasonable	reasonable	ADJ
taxlaw-2802	739	24	-	-	PUNCT
taxlaw-2802	739	25	cause	cause	NOUN
taxlaw-2802	739	26	-	-	PUNCT
taxlaw-2802	739	27	and	and	CCONJ
taxlaw-2802	739	28	-	-	PUNCT
taxlaw-2802	739	29	good	good	ADJ
taxlaw-2802	739	30	-	-	PUNCT
taxlaw-2802	739	31	faith	faith	NOUN
taxlaw-2802	739	32	defense	defense	NOUN
taxlaw-2802	739	33	to	to	ADP
taxlaw-2802	739	34	the	the	DET
taxlaw-2802	739	35	§	§	PROPN
taxlaw-2802	739	36	6662a(a	6662a(a	NOUN
taxlaw-2802	739	37	)	)	PUNCT
taxlaw-2802	739	38	penalty	penalty	NOUN
taxlaw-2802	739	39	that	that	PRON
taxlaw-2802	739	40	is	be	AUX
taxlaw-2802	739	41	available	available	ADJ
taxlaw-2802	739	42	under	under	ADP
taxlaw-2802	739	43	§	§	PROPN
taxlaw-2802	739	44	6664(d)(1	6664(d)(1	NOUN
taxlaw-2802	739	45	)	)	PUNCT
taxlaw-2802	739	46	only	only	ADV
taxlaw-2802	739	47	in	in	ADP
taxlaw-2802	739	48	the	the	DET
taxlaw-2802	739	49	case	case	NOUN
taxlaw-2802	739	50	of	of	ADP
taxlaw-2802	739	51	properly	properly	ADV
taxlaw-2802	739	52	disclosed	disclose	VERB
taxlaw-2802	739	53	reportable	reportable	ADJ
taxlaw-2802	739	54	transactions	transaction	NOUN
taxlaw-2802	739	55	,	,	PUNCT
taxlaw-2802	739	56	see	see	VERB
taxlaw-2802	739	57	supra	supra	PROPN
taxlaw-2802	739	58	notes	note	VERB
taxlaw-2802	739	59	92	92	NUM
taxlaw-2802	739	60	-	-	SYM
taxlaw-2802	739	61	94	94	NUM
taxlaw-2802	739	62	and	and	CCONJ
taxlaw-2802	739	63	accompanying	accompany	VERB
taxlaw-2802	739	64	text	text	NOUN
taxlaw-2802	739	65	.	.	PUNCT
taxlaw-2802	740	1	at	at	ADV
taxlaw-2802	740	2	least	least	ADV
taxlaw-2802	740	3	one	one	NUM
taxlaw-2802	740	4	commentator	commentator	NOUN
taxlaw-2802	740	5	has	have	AUX
taxlaw-2802	740	6	argued	argue	VERB
taxlaw-2802	740	7	that	that	SCONJ
taxlaw-2802	740	8	a	a	DET
taxlaw-2802	740	9	non	non	ADJ
taxlaw-2802	740	10	-	-	ADJ
taxlaw-2802	740	11	reliance	reliance	ADJ
taxlaw-2802	740	12	disclaimer	disclaimer	NOUN
taxlaw-2802	740	13	may	may	AUX
taxlaw-2802	740	14	not	not	PART
taxlaw-2802	740	15	actually	actually	ADV
taxlaw-2802	740	16	preclude	preclude	VERB
taxlaw-2802	740	17	assertion	assertion	NOUN
taxlaw-2802	740	18	of	of	ADP
taxlaw-2802	740	19	the	the	DET
taxlaw-2802	740	20	reasonable	reasonable	ADJ
taxlaw-2802	740	21	-	-	PUNCT
taxlaw-2802	740	22	cause	cause	NOUN
taxlaw-2802	740	23	-	-	PUNCT
taxlaw-2802	740	24	and	and	CCONJ
taxlaw-2802	740	25	-	-	PUNCT
taxlaw-2802	740	26	good	good	ADJ
taxlaw-2802	740	27	-	-	PUNCT
taxlaw-2802	740	28	faith	faith	NOUN
taxlaw-2802	740	29	defense	defense	NOUN
taxlaw-2802	740	30	because	because	SCONJ
taxlaw-2802	740	31	treasury	treasury	PROPN
taxlaw-2802	740	32	has	have	AUX
taxlaw-2802	740	33	not	not	PART
taxlaw-2802	740	34	amended	amend	VERB
taxlaw-2802	740	35	the	the	DET
taxlaw-2802	740	36	regulations	regulation	NOUN
taxlaw-2802	740	37	under	under	ADP
taxlaw-2802	740	38	§	§	PROPN
taxlaw-2802	740	39	6664	6664	NUM
taxlaw-2802	740	40	to	to	PART
taxlaw-2802	740	41	provide	provide	VERB
taxlaw-2802	740	42	that	that	DET
taxlaw-2802	740	43	opinions	opinion	NOUN
taxlaw-2802	740	44	that	that	PRON
taxlaw-2802	740	45	include	include	VERB
taxlaw-2802	740	46	such	such	ADJ
taxlaw-2802	740	47	disclaimers	disclaimer	NOUN
taxlaw-2802	740	48	can	can	AUX
taxlaw-2802	740	49	not	not	PART
taxlaw-2802	740	50	be	be	AUX
taxlaw-2802	740	51	used	use	VERB
taxlaw-2802	740	52	as	as	ADP
taxlaw-2802	740	53	part	part	NOUN
taxlaw-2802	740	54	of	of	ADP
taxlaw-2802	740	55	such	such	DET
taxlaw-2802	740	56	a	a	DET
taxlaw-2802	740	57	defense	defense	NOUN
taxlaw-2802	740	58	.	.	PUNCT
taxlaw-2802	741	1	see	see	VERB
taxlaw-2802	741	2	moldenhauer	moldenhauer	NOUN
taxlaw-2802	741	3	,	,	PUNCT
taxlaw-2802	741	4	supra	supra	PROPN
taxlaw-2802	741	5	note	note	PROPN
taxlaw-2802	741	6	97	97	NUM
taxlaw-2802	741	7	,	,	PUNCT
taxlaw-2802	741	8	at	at	ADP
taxlaw-2802	741	9	858	858	NUM
taxlaw-2802	741	10	.	.	PUNCT
taxlaw-2802	742	1	such	such	DET
taxlaw-2802	742	2	an	an	DET
taxlaw-2802	742	3	amendment	amendment	NOUN
taxlaw-2802	742	4	to	to	ADP
taxlaw-2802	742	5	those	those	DET
taxlaw-2802	742	6	regulations	regulation	NOUN
taxlaw-2802	742	7	would	would	AUX
taxlaw-2802	742	8	no	no	ADV
taxlaw-2802	742	9	doubt	doubt	ADV
taxlaw-2802	742	10	add	add	VERB
taxlaw-2802	742	11	clarity	clarity	NOUN
taxlaw-2802	742	12	.	.	PUNCT
taxlaw-2802	743	1	however	however	ADV
taxlaw-2802	743	2	,	,	PUNCT
taxlaw-2802	743	3	even	even	ADV
taxlaw-2802	743	4	without	without	ADP
taxlaw-2802	743	5	such	such	DET
taxlaw-2802	743	6	a	a	DET
taxlaw-2802	743	7	clarification	clarification	NOUN
taxlaw-2802	743	8	,	,	PUNCT
taxlaw-2802	743	9	it	it	PRON
taxlaw-2802	743	10	is	be	AUX
taxlaw-2802	743	11	difficult	difficult	ADJ
taxlaw-2802	743	12	to	to	PART
taxlaw-2802	743	13	imagine	imagine	VERB
taxlaw-2802	743	14	a	a	DET
taxlaw-2802	743	15	court	court	NOUN
taxlaw-2802	743	16	concluding	conclude	VERB
taxlaw-2802	743	17	that	that	DET
taxlaw-2802	743	18	reliance	reliance	NOUN
taxlaw-2802	743	19	on	on	ADP
taxlaw-2802	743	20	an	an	DET
taxlaw-2802	743	21	opinion	opinion	NOUN
taxlaw-2802	743	22	is	be	AUX
taxlaw-2802	743	23	a	a	DET
taxlaw-2802	743	24	reasonable	reasonable	ADJ
taxlaw-2802	743	25	cause	cause	NOUN
taxlaw-2802	743	26	for	for	ADP
taxlaw-2802	743	27	,	,	PUNCT
taxlaw-2802	743	28	or	or	CCONJ
taxlaw-2802	743	29	an	an	DET
taxlaw-2802	743	30	act	act	NOUN
taxlaw-2802	743	31	in	in	ADP
taxlaw-2802	743	32	good	good	ADJ
taxlaw-2802	743	33	faith	faith	NOUN
taxlaw-2802	743	34	with	with	ADP
taxlaw-2802	743	35	respect	respect	NOUN
taxlaw-2802	743	36	to	to	ADP
taxlaw-2802	743	37	,	,	PUNCT
taxlaw-2802	743	38	a	a	DET
taxlaw-2802	743	39	reporting	reporting	NOUN
taxlaw-2802	743	40	position	position	NOUN
taxlaw-2802	743	41	if	if	SCONJ
taxlaw-2802	743	42	the	the	DET
taxlaw-2802	743	43	opinion	opinion	NOUN
taxlaw-2802	743	44	itself	itself	PRON
taxlaw-2802	743	45	expressly	expressly	ADV
taxlaw-2802	743	46	provides	provide	VERB
taxlaw-2802	743	47	that	that	SCONJ
taxlaw-2802	743	48	it	it	PRON
taxlaw-2802	743	49	can	can	AUX
taxlaw-2802	743	50	not	not	PART
taxlaw-2802	743	51	be	be	AUX
taxlaw-2802	743	52	relied	rely	VERB
taxlaw-2802	743	53	upon	upon	SCONJ
taxlaw-2802	743	54	to	to	PART
taxlaw-2802	743	55	avoid	avoid	VERB
taxlaw-2802	743	56	the	the	DET
taxlaw-2802	743	57	imposition	imposition	NOUN
taxlaw-2802	743	58	of	of	ADP
taxlaw-2802	743	59	penalties	penalty	NOUN
taxlaw-2802	743	60	.	.	PUNCT
taxlaw-2802	744	1	curiously	curiously	ADV
taxlaw-2802	744	2	,	,	PUNCT
taxlaw-2802	744	3	the	the	DET
taxlaw-2802	744	4	commentator	commentator	NOUN
taxlaw-2802	744	5	also	also	ADV
taxlaw-2802	744	6	asserts	assert	VERB
taxlaw-2802	744	7	that	that	SCONJ
taxlaw-2802	744	8	,	,	PUNCT
taxlaw-2802	744	9	even	even	ADV
taxlaw-2802	744	10	if	if	SCONJ
taxlaw-2802	744	11	an	an	DET
taxlaw-2802	744	12	opinion	opinion	NOUN
taxlaw-2802	744	13	“	"	PUNCT
taxlaw-2802	744	14	fails	fail	VERB
taxlaw-2802	744	15	to	to	PART
taxlaw-2802	744	16	meet	meet	VERB
taxlaw-2802	744	17	the	the	DET
taxlaw-2802	744	18	standards	standard	NOUN
taxlaw-2802	744	19	for	for	ADP
taxlaw-2802	744	20	avoiding	avoid	VERB
taxlaw-2802	744	21	penalties	penalty	NOUN
taxlaw-2802	744	22	under	under	ADP
taxlaw-2802	744	23	code	code	NOUN
taxlaw-2802	744	24	section	section	NOUN
taxlaw-2802	744	25	6664	6664	NUM
taxlaw-2802	744	26	,	,	PUNCT
taxlaw-2802	744	27	”	"	PUNCT
taxlaw-2802	744	28	a	a	DET
taxlaw-2802	744	29	taxpayer	taxpayer	NOUN
taxlaw-2802	744	30	may	may	AUX
taxlaw-2802	744	31	be	be	AUX
taxlaw-2802	744	32	able	able	ADJ
taxlaw-2802	744	33	to	to	PART
taxlaw-2802	744	34	rely	rely	VERB
taxlaw-2802	744	35	on	on	ADP
taxlaw-2802	744	36	the	the	DET
taxlaw-2802	744	37	opinion	opinion	NOUN
taxlaw-2802	744	38	as	as	ADP
taxlaw-2802	744	39	a	a	DET
taxlaw-2802	744	40	defense	defense	NOUN
taxlaw-2802	744	41	against	against	ADP
taxlaw-2802	744	42	the	the	DET
taxlaw-2802	744	43	negligence	negligence	NOUN
taxlaw-2802	744	44	penalty	penalty	NOUN
taxlaw-2802	744	45	under	under	ADP
taxlaw-2802	744	46	§	§	PROPN
taxlaw-2802	744	47	6662(b)(1	6662(b)(1	NOUN
taxlaw-2802	744	48	)	)	PUNCT
taxlaw-2802	744	49	or	or	CCONJ
taxlaw-2802	744	50	the	the	DET
taxlaw-2802	744	51	fraud	fraud	NOUN
taxlaw-2802	744	52	penalty	penalty	NOUN
taxlaw-2802	744	53	under	under	ADP
taxlaw-2802	744	54	§	§	PROPN
taxlaw-2802	744	55	6663	6663	NUM
taxlaw-2802	744	56	.	.	PUNCT
taxlaw-2802	745	1	i	i	PRON
taxlaw-2802	745	2	d.	d.	VERB
taxlaw-2802	745	3	it	it	PRON
taxlaw-2802	745	4	is	be	AUX
taxlaw-2802	745	5	hard	hard	ADJ
taxlaw-2802	745	6	to	to	PART
taxlaw-2802	745	7	see	see	VERB
taxlaw-2802	745	8	how	how	SCONJ
taxlaw-2802	745	9	this	this	PRON
taxlaw-2802	745	10	can	can	AUX
taxlaw-2802	745	11	be	be	AUX
taxlaw-2802	745	12	true	true	ADJ
taxlaw-2802	745	13	,	,	PUNCT
taxlaw-2802	745	14	given	give	VERB
taxlaw-2802	745	15	that	that	SCONJ
taxlaw-2802	745	16	the	the	DET
taxlaw-2802	745	17	sole	sole	ADJ
taxlaw-2802	745	18	statutory	statutory	ADJ
taxlaw-2802	745	19	basis	basis	NOUN
taxlaw-2802	745	20	for	for	ADP
taxlaw-2802	745	21	the	the	DET
taxlaw-2802	745	22	reasonable	reasonable	ADJ
taxlaw-2802	745	23	-	-	PUNCT
taxlaw-2802	745	24	cause	cause	NOUN
taxlaw-2802	745	25	-	-	PUNCT
taxlaw-2802	745	26	and	and	CCONJ
taxlaw-2802	745	27	-	-	PUNCT
taxlaw-2802	745	28	good	good	ADJ
taxlaw-2802	745	29	-	-	PUNCT
taxlaw-2802	745	30	faith	faith	NOUN
taxlaw-2802	745	31	defense	defense	NOUN
taxlaw-2802	745	32	to	to	ADP
taxlaw-2802	745	33	the	the	DET
taxlaw-2802	745	34	negligence	negligence	NOUN
taxlaw-2802	745	35	and	and	CCONJ
taxlaw-2802	745	36	fraud	fraud	NOUN
taxlaw-2802	745	37	penalties	penalty	NOUN
taxlaw-2802	745	38	(	(	PUNCT
taxlaw-2802	745	39	as	as	ADV
taxlaw-2802	745	40	well	well	ADV
taxlaw-2802	745	41	as	as	ADP
taxlaw-2802	745	42	to	to	ADP
taxlaw-2802	745	43	the	the	DET
taxlaw-2802	745	44	substantial	substantial	ADJ
taxlaw-2802	745	45	-	-	PUNCT
taxlaw-2802	745	46	underpayment	underpayment	ADJ
taxlaw-2802	745	47	penalty	penalty	NOUN
taxlaw-2802	745	48	under	under	ADP
taxlaw-2802	745	49	§	§	PROPN
taxlaw-2802	745	50	6662(b)(2	6662(b)(2	NUM
taxlaw-2802	745	51	)	)	PUNCT
taxlaw-2802	745	52	)	)	PUNCT
taxlaw-2802	745	53	derives	derive	VERB
taxlaw-2802	745	54	from	from	ADP
taxlaw-2802	745	55	§	§	PROPN
taxlaw-2802	745	56	6664(c)(1	6664(c)(1	NUM
taxlaw-2802	745	57	)	)	PUNCT
taxlaw-2802	745	58	.	.	PUNCT
taxlaw-2802	746	1	153	153	NUM
taxlaw-2802	746	2	.	.	PUNCT
taxlaw-2802	747	1	schenk	schenk	PROPN
taxlaw-2802	747	2	,	,	PUNCT
taxlaw-2802	747	3	supra	supra	PROPN
taxlaw-2802	747	4	note	note	PROPN
taxlaw-2802	747	5	67	67	NUM
taxlaw-2802	747	6	,	,	PUNCT
taxlaw-2802	747	7	at	at	ADP
taxlaw-2802	747	8	1313	1313	NUM
taxlaw-2802	747	9	;	;	PUNCT
taxlaw-2802	747	10	paul	paul	PROPN
taxlaw-2802	747	11	,	,	PUNCT
taxlaw-2802	747	12	supra	supra	PROPN
taxlaw-2802	747	13	note	note	PROPN
taxlaw-2802	747	14	66	66	NUM
taxlaw-2802	747	15	,	,	PUNCT
taxlaw-2802	747	16	at	at	ADP
taxlaw-2802	747	17	17	17	NUM
taxlaw-2802	747	18	.	.	PUNCT
taxlaw-2802	748	1	columbia	columbia	PROPN
taxlaw-2802	748	2	jour	jour	PROPN
taxlaw-2802	748	3	�	�	PROPN
taxlaw-2802	748	4	al	al	PROPN
taxlaw-2802	748	5	of	of	ADP
taxlaw-2802	748	6	tax	tax	NOUN
taxlaw-2802	748	7	law	law	NOUN
taxlaw-2802	748	8	[	[	X
taxlaw-2802	748	9	vol	vol	NOUN
taxlaw-2802	748	10	2:150	2:150	NUM
taxlaw-2802	748	11	178	178	NUM
taxlaw-2802	748	12	they	they	PRON
taxlaw-2802	748	13	receive	receive	VERB
taxlaw-2802	748	14	.	.	PUNCT
taxlaw-2802	749	1	legal	legal	ADJ
taxlaw-2802	749	2	advice	advice	NOUN
taxlaw-2802	749	3	that	that	PRON
taxlaw-2802	749	4	qualifies	qualify	VERB
taxlaw-2802	749	5	for	for	ADP
taxlaw-2802	749	6	the	the	DET
taxlaw-2802	749	7	reasonable	reasonable	ADJ
taxlaw-2802	749	8	-	-	PUNCT
taxlaw-2802	749	9	cause	cause	NOUN
taxlaw-2802	749	10	-	-	PUNCT
taxlaw-2802	749	11	andgood	andgood	NOUN
taxlaw-2802	749	12	-	-	PUNCT
taxlaw-2802	749	13	faith	faith	NOUN
taxlaw-2802	749	14	defense	defense	NOUN
taxlaw-2802	749	15	against	against	ADP
taxlaw-2802	749	16	tax	tax	NOUN
taxlaw-2802	749	17	penalties	penalty	NOUN
taxlaw-2802	749	18	is	be	AUX
taxlaw-2802	749	19	qualitatively	qualitatively	ADV
taxlaw-2802	749	20	different	different	ADJ
taxlaw-2802	749	21	from	from	ADP
taxlaw-2802	749	22	advice	advice	NOUN
taxlaw-2802	749	23	that	that	PRON
taxlaw-2802	749	24	does	do	VERB
taxlaw-2802	749	25	not	not	PART
taxlaw-2802	749	26	.	.	PUNCT
taxlaw-2802	750	1	clients	client	NOUN
taxlaw-2802	750	2	who	who	PRON
taxlaw-2802	750	3	do	do	AUX
taxlaw-2802	750	4	not	not	PART
taxlaw-2802	750	5	fully	fully	ADV
taxlaw-2802	750	6	appreciate	appreciate	VERB
taxlaw-2802	750	7	when	when	SCONJ
taxlaw-2802	750	8	they	they	PRON
taxlaw-2802	750	9	are	be	AUX
taxlaw-2802	750	10	getting	get	VERB
taxlaw-2802	750	11	the	the	DET
taxlaw-2802	750	12	latter	latter	ADJ
taxlaw-2802	750	13	,	,	PUNCT
taxlaw-2802	750	14	rather	rather	ADV
taxlaw-2802	750	15	than	than	ADP
taxlaw-2802	750	16	the	the	DET
taxlaw-2802	750	17	former	former	ADJ
taxlaw-2802	750	18	,	,	PUNCT
taxlaw-2802	750	19	can	can	AUX
taxlaw-2802	750	20	be	be	AUX
taxlaw-2802	750	21	severely	severely	ADV
taxlaw-2802	750	22	disadvantaged	disadvantage	VERB
taxlaw-2802	750	23	as	as	ADP
taxlaw-2802	750	24	a	a	DET
taxlaw-2802	750	25	result.154	result.154	NOUN
taxlaw-2802	750	26	third	third	NOUN
taxlaw-2802	750	27	,	,	PUNCT
taxlaw-2802	750	28	any	any	DET
taxlaw-2802	750	29	client	client	NOUN
taxlaw-2802	750	30	who	who	PRON
taxlaw-2802	750	31	actually	actually	ADV
taxlaw-2802	750	32	pays	pay	VERB
taxlaw-2802	750	33	attention	attention	NOUN
taxlaw-2802	750	34	to	to	ADP
taxlaw-2802	750	35	the	the	DET
taxlaw-2802	750	36	disclaimer	disclaimer	NOUN
taxlaw-2802	750	37	,	,	PUNCT
taxlaw-2802	750	38	and	and	CCONJ
taxlaw-2802	750	39	who	who	PRON
taxlaw-2802	750	40	comprehends	comprehend	VERB
taxlaw-2802	750	41	its	its	PRON
taxlaw-2802	750	42	significance	significance	NOUN
taxlaw-2802	750	43	,	,	PUNCT
taxlaw-2802	750	44	is	be	AUX
taxlaw-2802	750	45	apt	apt	ADJ
taxlaw-2802	750	46	to	to	PART
taxlaw-2802	750	47	lose	lose	VERB
taxlaw-2802	750	48	confidence	confidence	NOUN
taxlaw-2802	750	49	in	in	ADP
taxlaw-2802	750	50	the	the	DET
taxlaw-2802	750	51	advice	advice	NOUN
taxlaw-2802	750	52	that	that	PRON
taxlaw-2802	750	53	he	he	PRON
taxlaw-2802	750	54	or	or	CCONJ
taxlaw-2802	750	55	she	she	PRON
taxlaw-2802	750	56	has	have	AUX
taxlaw-2802	750	57	received	receive	VERB
taxlaw-2802	750	58	—	—	PUNCT
taxlaw-2802	750	59	and	and	CCONJ
taxlaw-2802	750	60	in	in	ADP
taxlaw-2802	750	61	the	the	DET
taxlaw-2802	750	62	practitioner	practitioner	NOUN
taxlaw-2802	750	63	who	who	PRON
taxlaw-2802	750	64	has	have	AUX
taxlaw-2802	750	65	provided	provide	VERB
taxlaw-2802	750	66	it	it	PRON
taxlaw-2802	750	67	.	.	PUNCT
taxlaw-2802	751	1	one	one	NUM
taxlaw-2802	751	2	commentator	commentator	NOUN
taxlaw-2802	751	3	has	have	AUX
taxlaw-2802	751	4	offered	offer	VERB
taxlaw-2802	751	5	an	an	DET
taxlaw-2802	751	6	interpretation	interpretation	NOUN
taxlaw-2802	751	7	of	of	ADP
taxlaw-2802	751	8	the	the	DET
taxlaw-2802	751	9	typical	typical	ADJ
taxlaw-2802	751	10	non	non	ADJ
taxlaw-2802	751	11	-	-	ADJ
taxlaw-2802	751	12	reliance	reliance	ADJ
taxlaw-2802	751	13	disclaimer	disclaimer	NOUN
taxlaw-2802	751	14	that	that	PRON
taxlaw-2802	751	15	is	be	AUX
taxlaw-2802	751	16	admittedly	admittedly	ADV
taxlaw-2802	751	17	cynical	cynical	ADJ
taxlaw-2802	751	18	,	,	PUNCT
taxlaw-2802	751	19	but	but	CCONJ
taxlaw-2802	751	20	also	also	ADV
taxlaw-2802	751	21	undeniably	undeniably	ADV
taxlaw-2802	751	22	accurate	accurate	ADJ
taxlaw-2802	751	23	:	:	PUNCT
taxlaw-2802	751	24	“	"	PUNCT
taxlaw-2802	751	25	even	even	ADV
taxlaw-2802	751	26	though	though	SCONJ
taxlaw-2802	751	27	you	you	PRON
taxlaw-2802	751	28	have	have	AUX
taxlaw-2802	751	29	requested	request	VERB
taxlaw-2802	751	30	and	and	CCONJ
taxlaw-2802	751	31	paid	pay	VERB
taxlaw-2802	751	32	for	for	ADP
taxlaw-2802	751	33	professional	professional	ADJ
taxlaw-2802	751	34	tax	tax	NOUN
taxlaw-2802	751	35	advice	advice	NOUN
taxlaw-2802	751	36	,	,	PUNCT
taxlaw-2802	751	37	it	it	PRON
taxlaw-2802	751	38	will	will	AUX
taxlaw-2802	751	39	be	be	AUX
taxlaw-2802	751	40	useless	useless	ADJ
taxlaw-2802	751	41	to	to	ADP
taxlaw-2802	751	42	you	you	PRON
taxlaw-2802	751	43	if	if	SCONJ
taxlaw-2802	751	44	the	the	DET
taxlaw-2802	751	45	irs	irs	PROPN
taxlaw-2802	751	46	decides	decide	VERB
taxlaw-2802	751	47	to	to	PART
taxlaw-2802	751	48	penalize	penalize	VERB
taxlaw-2802	751	49	you	you	PRON
taxlaw-2802	751	50	for	for	ADP
taxlaw-2802	751	51	relying	rely	VERB
taxlaw-2802	751	52	on	on	ADP
taxlaw-2802	751	53	it	it	PRON
taxlaw-2802	751	54	.	.	PUNCT
taxlaw-2802	751	55	”155	”155	PUNCT
taxlaw-2802	752	1	not	not	PART
taxlaw-2802	752	2	only	only	ADV
taxlaw-2802	752	3	will	will	AUX
taxlaw-2802	752	4	a	a	DET
taxlaw-2802	752	5	client	client	NOUN
taxlaw-2802	752	6	who	who	PRON
taxlaw-2802	752	7	adopts	adopt	VERB
taxlaw-2802	752	8	this	this	DET
taxlaw-2802	752	9	interpretation	interpretation	NOUN
taxlaw-2802	752	10	be	be	AUX
taxlaw-2802	752	11	nonplussed	nonplus	VERB
taxlaw-2802	752	12	to	to	PART
taxlaw-2802	752	13	learn	learn	VERB
taxlaw-2802	752	14	that	that	SCONJ
taxlaw-2802	752	15	the	the	DET
taxlaw-2802	752	16	disclaimer	disclaimer	NOUN
taxlaw-2802	752	17	renders	render	VERB
taxlaw-2802	752	18	the	the	DET
taxlaw-2802	752	19	communication	communication	NOUN
taxlaw-2802	752	20	useless	useless	ADJ
taxlaw-2802	752	21	as	as	ADP
taxlaw-2802	752	22	penalty	penalty	NOUN
taxlaw-2802	752	23	protection	protection	NOUN
taxlaw-2802	752	24	;	;	PUNCT
taxlaw-2802	752	25	he	he	PRON
taxlaw-2802	752	26	or	or	CCONJ
taxlaw-2802	752	27	she	she	PRON
taxlaw-2802	752	28	may	may	AUX
taxlaw-2802	752	29	question	question	VERB
taxlaw-2802	752	30	whether	whether	SCONJ
taxlaw-2802	752	31	the	the	DET
taxlaw-2802	752	32	advice	advice	NOUN
taxlaw-2802	752	33	contained	contain	VERB
taxlaw-2802	752	34	in	in	ADP
taxlaw-2802	752	35	the	the	DET
taxlaw-2802	752	36	communication	communication	NOUN
taxlaw-2802	752	37	can	can	AUX
taxlaw-2802	752	38	be	be	AUX
taxlaw-2802	752	39	trusted	trust	VERB
taxlaw-2802	752	40	or	or	CCONJ
taxlaw-2802	752	41	relied	rely	VERB
taxlaw-2802	752	42	upon	upon	SCONJ
taxlaw-2802	752	43	for	for	ADP
taxlaw-2802	752	44	any	any	DET
taxlaw-2802	752	45	purpose.156	purpose.156	NOUN
taxlaw-2802	752	46	this	this	PRON
taxlaw-2802	752	47	is	be	AUX
taxlaw-2802	752	48	yet	yet	ADV
taxlaw-2802	752	49	another	another	DET
taxlaw-2802	752	50	way	way	NOUN
taxlaw-2802	752	51	in	in	ADP
taxlaw-2802	752	52	which	which	PRON
taxlaw-2802	752	53	the	the	DET
taxlaw-2802	752	54	covered	covered	ADJ
taxlaw-2802	752	55	opinion	opinion	NOUN
taxlaw-2802	752	56	regulations	regulation	NOUN
taxlaw-2802	752	57	may	may	AUX
taxlaw-2802	752	58	have	have	VERB
taxlaw-2802	752	59	the	the	DET
taxlaw-2802	752	60	effect	effect	NOUN
taxlaw-2802	752	61	of	of	ADP
taxlaw-2802	752	62	dissuading	dissuade	VERB
taxlaw-2802	752	63	some	some	DET
taxlaw-2802	752	64	clients	client	NOUN
taxlaw-2802	752	65	from	from	ADP
taxlaw-2802	752	66	seeking	seek	VERB
taxlaw-2802	752	67	tax	tax	NOUN
taxlaw-2802	752	68	counsel	counsel	NOUN
taxlaw-2802	752	69	in	in	ADP
taxlaw-2802	752	70	the	the	DET
taxlaw-2802	752	71	first	first	ADJ
taxlaw-2802	752	72	place	place	NOUN
taxlaw-2802	752	73	.	.	PUNCT
taxlaw-2802	753	1	g.	g.	VERB
taxlaw-2802	753	2	to	to	PART
taxlaw-2802	753	3	address	address	VERB
taxlaw-2802	753	4	the	the	DET
taxlaw-2802	753	5	problems	problem	NOUN
taxlaw-2802	753	6	with	with	ADP
taxlaw-2802	753	7	the	the	DET
taxlaw-2802	753	8	�	�	PROPN
taxlaw-2802	753	9	on	on	ADP
taxlaw-2802	753	10	-	-	PUNCT
taxlaw-2802	753	11	reliance	reliance	NOUN
taxlaw-2802	753	12	disclaimers	disclaimer	NOUN
taxlaw-2802	753	13	,	,	PUNCT
taxlaw-2802	753	14	some	some	DET
taxlaw-2802	753	15	commentators	commentator	NOUN
taxlaw-2802	753	16	have	have	AUX
taxlaw-2802	753	17	recommended	recommend	VERB
taxlaw-2802	753	18	switching	switch	VERB
taxlaw-2802	753	19	to	to	ADP
taxlaw-2802	753	20	an	an	DET
taxlaw-2802	753	21	opt	opt	VERB
taxlaw-2802	753	22	-	-	PUNCT
taxlaw-2802	753	23	in	in	ADP
taxlaw-2802	753	24	system	system	NOUN
taxlaw-2802	753	25	in	in	ADP
taxlaw-2802	753	26	lieu	lieu	NOUN
taxlaw-2802	753	27	of	of	ADP
taxlaw-2802	753	28	the	the	DET
taxlaw-2802	753	29	opt	opt	VERB
taxlaw-2802	753	30	-	-	PUNCT
taxlaw-2802	753	31	out	out	ADP
taxlaw-2802	753	32	approach	approach	NOUN
taxlaw-2802	753	33	to	to	PART
taxlaw-2802	753	34	address	address	VERB
taxlaw-2802	753	35	these	these	DET
taxlaw-2802	753	36	disclaimer	disclaimer	ADJ
taxlaw-2802	753	37	issues	issue	NOUN
taxlaw-2802	753	38	—	—	PUNCT
taxlaw-2802	753	39	and	and	CCONJ
taxlaw-2802	753	40	to	to	PART
taxlaw-2802	753	41	make	make	VERB
taxlaw-2802	753	42	it	it	PRON
taxlaw-2802	753	43	even	even	ADV
taxlaw-2802	753	44	easier	easy	ADJ
taxlaw-2802	753	45	to	to	PART
taxlaw-2802	753	46	avoid	avoid	VERB
taxlaw-2802	753	47	the	the	DET
taxlaw-2802	753	48	circular	circular	ADJ
taxlaw-2802	753	49	230	230	NUM
taxlaw-2802	753	50	§	§	PROPN
taxlaw-2802	753	51	10.35(c	10.35(c	NUM
taxlaw-2802	753	52	)	)	PUNCT
taxlaw-2802	753	53	due	due	ADJ
taxlaw-2802	753	54	diligence	diligence	NOUN
taxlaw-2802	753	55	and	and	CCONJ
taxlaw-2802	753	56	drafting	drafting	NOUN
taxlaw-2802	753	57	requirements	requirement	NOUN
taxlaw-2802	753	58	—	—	PUNCT
taxlaw-2802	753	59	many	many	ADJ
taxlaw-2802	753	60	commentators	commentator	NOUN
taxlaw-2802	753	61	have	have	AUX
taxlaw-2802	753	62	proposed	propose	VERB
taxlaw-2802	753	63	replacing	replace	VERB
taxlaw-2802	753	64	the	the	DET
taxlaw-2802	753	65	opt	opt	VERB
taxlaw-2802	753	66	-	-	PUNCT
taxlaw-2802	753	67	out	out	ADP
taxlaw-2802	753	68	regime	regime	NOUN
taxlaw-2802	753	69	under	under	ADP
taxlaw-2802	753	70	the	the	DET
taxlaw-2802	753	71	current	current	ADJ
taxlaw-2802	753	72	regulations	regulation	NOUN
taxlaw-2802	753	73	with	with	ADP
taxlaw-2802	753	74	an	an	DET
taxlaw-2802	753	75	opt	opt	VERB
taxlaw-2802	753	76	-	-	PUNCT
taxlaw-2802	753	77	in	in	ADP
taxlaw-2802	753	78	regime	regime	NOUN
taxlaw-2802	753	79	.	.	PUNCT
taxlaw-2802	754	1	this	this	DET
taxlaw-2802	754	2	recommendation	recommendation	NOUN
taxlaw-2802	754	3	was	be	AUX
taxlaw-2802	754	4	the	the	DET
taxlaw-2802	754	5	hallmark	hallmark	NOUN
taxlaw-2802	754	6	of	of	ADP
taxlaw-2802	754	7	the	the	DET
taxlaw-2802	754	8	new	new	PROPN
taxlaw-2802	754	9	york	york	PROPN
taxlaw-2802	754	10	state	state	PROPN
taxlaw-2802	754	11	bar	bar	PROPN
taxlaw-2802	754	12	association	association	NOUN
taxlaw-2802	754	13	’s	’s	PART
taxlaw-2802	754	14	comments	comment	NOUN
taxlaw-2802	754	15	on	on	ADP
taxlaw-2802	754	16	the	the	DET
taxlaw-2802	754	17	december	december	PROPN
taxlaw-2802	754	18	2004	2004	NUM
taxlaw-2802	754	19	amendments,157	amendments,157	NOUN
taxlaw-2802	755	1	and	and	CCONJ
taxlaw-2802	755	2	a	a	DET
taxlaw-2802	755	3	great	great	ADJ
taxlaw-2802	755	4	number	number	NOUN
taxlaw-2802	755	5	of	of	ADP
taxlaw-2802	755	6	others	other	NOUN
taxlaw-2802	755	7	have	have	AUX
taxlaw-2802	755	8	since	since	SCONJ
taxlaw-2802	755	9	echoed	echo	VERB
taxlaw-2802	755	10	the	the	DET
taxlaw-2802	755	11	suggestion.158	suggestion.158	NOUN
taxlaw-2802	755	12	under	under	ADP
taxlaw-2802	755	13	an	an	DET
taxlaw-2802	755	14	opt	opt	VERB
taxlaw-2802	755	15	-	-	PUNCT
taxlaw-2802	755	16	in	in	ADP
taxlaw-2802	755	17	approach	approach	NOUN
taxlaw-2802	755	18	,	,	PUNCT
taxlaw-2802	755	19	an	an	DET
taxlaw-2802	755	20	154	154	NUM
taxlaw-2802	755	21	.	.	PUNCT
taxlaw-2802	756	1	for	for	ADP
taxlaw-2802	756	2	one	one	NUM
taxlaw-2802	756	3	thing	thing	NOUN
taxlaw-2802	756	4	,	,	PUNCT
taxlaw-2802	756	5	if	if	SCONJ
taxlaw-2802	756	6	a	a	DET
taxlaw-2802	756	7	client	client	NOUN
taxlaw-2802	756	8	does	do	AUX
taxlaw-2802	756	9	not	not	PART
taxlaw-2802	756	10	realize	realize	VERB
taxlaw-2802	756	11	that	that	SCONJ
taxlaw-2802	756	12	a	a	DET
taxlaw-2802	756	13	proffered	proffered	ADJ
taxlaw-2802	756	14	communication	communication	NOUN
taxlaw-2802	756	15	will	will	AUX
taxlaw-2802	756	16	not	not	PART
taxlaw-2802	756	17	provide	provide	VERB
taxlaw-2802	756	18	penalty	penalty	NOUN
taxlaw-2802	756	19	protection	protection	NOUN
taxlaw-2802	756	20	,	,	PUNCT
taxlaw-2802	756	21	he	he	PRON
taxlaw-2802	756	22	or	or	CCONJ
taxlaw-2802	756	23	she	she	PRON
taxlaw-2802	756	24	has	have	VERB
taxlaw-2802	756	25	no	no	DET
taxlaw-2802	756	26	meaningful	meaningful	ADJ
taxlaw-2802	756	27	opportunity	opportunity	NOUN
taxlaw-2802	756	28	to	to	PART
taxlaw-2802	756	29	purchase	purchase	VERB
taxlaw-2802	756	30	an	an	DET
taxlaw-2802	756	31	alternative	alternative	ADJ
taxlaw-2802	756	32	form	form	NOUN
taxlaw-2802	756	33	of	of	ADP
taxlaw-2802	756	34	covered	covered	ADJ
taxlaw-2802	756	35	opinion	opinion	NOUN
taxlaw-2802	756	36	that	that	PRON
taxlaw-2802	756	37	would	would	AUX
taxlaw-2802	756	38	provide	provide	VERB
taxlaw-2802	756	39	such	such	ADJ
taxlaw-2802	756	40	protection	protection	NOUN
taxlaw-2802	756	41	.	.	PUNCT
taxlaw-2802	757	1	for	for	ADP
taxlaw-2802	757	2	another	another	PRON
taxlaw-2802	757	3	,	,	PUNCT
taxlaw-2802	757	4	such	such	ADJ
taxlaw-2802	757	5	misunderstandings	misunderstanding	NOUN
taxlaw-2802	757	6	may	may	AUX
taxlaw-2802	757	7	lead	lead	VERB
taxlaw-2802	757	8	some	some	DET
taxlaw-2802	757	9	clients	client	NOUN
taxlaw-2802	757	10	to	to	PART
taxlaw-2802	757	11	try	try	VERB
taxlaw-2802	757	12	to	to	PART
taxlaw-2802	757	13	rely	rely	VERB
taxlaw-2802	757	14	on	on	ADP
taxlaw-2802	757	15	opinions	opinion	NOUN
taxlaw-2802	757	16	with	with	ADP
taxlaw-2802	757	17	non	non	ADJ
taxlaw-2802	757	18	-	-	ADJ
taxlaw-2802	757	19	reliance	reliance	ADJ
taxlaw-2802	757	20	disclaimers	disclaimer	NOUN
taxlaw-2802	757	21	to	to	PART
taxlaw-2802	757	22	avoid	avoid	VERB
taxlaw-2802	757	23	imposition	imposition	NOUN
taxlaw-2802	757	24	of	of	ADP
taxlaw-2802	757	25	penalties	penalty	NOUN
taxlaw-2802	757	26	,	,	PUNCT
taxlaw-2802	757	27	despite	despite	SCONJ
taxlaw-2802	757	28	the	the	DET
taxlaw-2802	757	29	existence	existence	NOUN
taxlaw-2802	757	30	of	of	ADP
taxlaw-2802	757	31	the	the	DET
taxlaw-2802	757	32	disclaimers	disclaimer	NOUN
taxlaw-2802	757	33	.	.	PUNCT
taxlaw-2802	758	1	see	see	VERB
taxlaw-2802	758	2	schenk	schenk	PROPN
taxlaw-2802	758	3	,	,	PUNCT
taxlaw-2802	758	4	supra	supra	PROPN
taxlaw-2802	758	5	note	note	PROPN
taxlaw-2802	758	6	67	67	NUM
taxlaw-2802	758	7	,	,	PUNCT
taxlaw-2802	758	8	at	at	ADP
taxlaw-2802	758	9	1313	1313	NUM
taxlaw-2802	758	10	(	(	PUNCT
taxlaw-2802	758	11	“	"	PUNCT
taxlaw-2802	758	12	it	it	PRON
taxlaw-2802	758	13	seems	seem	VERB
taxlaw-2802	758	14	entirely	entirely	ADV
taxlaw-2802	758	15	likely	likely	ADJ
taxlaw-2802	758	16	that	that	SCONJ
taxlaw-2802	758	17	a	a	DET
taxlaw-2802	758	18	client	client	NOUN
taxlaw-2802	758	19	faced	face	VERB
taxlaw-2802	758	20	with	with	ADP
taxlaw-2802	758	21	a	a	DET
taxlaw-2802	758	22	substantial	substantial	ADJ
taxlaw-2802	758	23	underpayment	underpayment	ADJ
taxlaw-2802	758	24	penalty	penalty	NOUN
taxlaw-2802	758	25	will	will	AUX
taxlaw-2802	758	26	continue	continue	VERB
taxlaw-2802	758	27	to	to	PART
taxlaw-2802	758	28	assert	assert	VERB
taxlaw-2802	758	29	that	that	SCONJ
taxlaw-2802	758	30	she	she	PRON
taxlaw-2802	758	31	relied	rely	VERB
taxlaw-2802	758	32	on	on	ADP
taxlaw-2802	758	33	an	an	DET
taxlaw-2802	758	34	attorney	attorney	NOUN
taxlaw-2802	758	35	’s	’s	PART
taxlaw-2802	758	36	opinion	opinion	NOUN
taxlaw-2802	758	37	despite	despite	SCONJ
taxlaw-2802	758	38	a	a	DET
taxlaw-2802	758	39	legend	legend	NOUN
taxlaw-2802	758	40	on	on	ADP
taxlaw-2802	758	41	the	the	DET
taxlaw-2802	758	42	opinion	opinion	NOUN
taxlaw-2802	758	43	.	.	PUNCT
taxlaw-2802	758	44	”	"	PUNCT
taxlaw-2802	758	45	)	)	PUNCT
taxlaw-2802	758	46	.	.	PUNCT
taxlaw-2802	759	1	unfortunately	unfortunately	ADV
taxlaw-2802	759	2	,	,	PUNCT
taxlaw-2802	759	3	any	any	DET
taxlaw-2802	759	4	client	client	NOUN
taxlaw-2802	759	5	who	who	PRON
taxlaw-2802	759	6	does	do	VERB
taxlaw-2802	759	7	so	so	ADV
taxlaw-2802	759	8	is	be	AUX
taxlaw-2802	759	9	likely	likely	ADJ
taxlaw-2802	759	10	to	to	PART
taxlaw-2802	759	11	be	be	AUX
taxlaw-2802	759	12	in	in	ADP
taxlaw-2802	759	13	for	for	ADP
taxlaw-2802	759	14	a	a	DET
taxlaw-2802	759	15	rude	rude	ADJ
taxlaw-2802	759	16	awakening	awakening	NOUN
taxlaw-2802	759	17	.	.	PUNCT
taxlaw-2802	760	1	155	155	NUM
taxlaw-2802	760	2	.	.	PUNCT
taxlaw-2802	760	3	law	law	NOUN
taxlaw-2802	760	4	,	,	PUNCT
taxlaw-2802	760	5	supra	supra	PROPN
taxlaw-2802	760	6	note	note	NOUN
taxlaw-2802	760	7	69	69	NUM
taxlaw-2802	760	8	,	,	PUNCT
taxlaw-2802	760	9	at	at	ADP
taxlaw-2802	760	10	24	24	NUM
taxlaw-2802	760	11	.	.	PUNCT
taxlaw-2802	760	12	156	156	NUM
taxlaw-2802	760	13	.	.	PUNCT
taxlaw-2802	761	1	see	see	VERB
taxlaw-2802	761	2	i	i	PRON
taxlaw-2802	761	3	d.	d.	PROPN
taxlaw-2802	761	4	;	;	PUNCT
taxlaw-2802	761	5	see	see	VERB
taxlaw-2802	761	6	also	also	ADV
taxlaw-2802	761	7	paul	paul	PROPN
taxlaw-2802	761	8	,	,	PUNCT
taxlaw-2802	761	9	supra	supra	PROPN
taxlaw-2802	761	10	note	note	PROPN
taxlaw-2802	761	11	66	66	NUM
taxlaw-2802	761	12	,	,	PUNCT
taxlaw-2802	761	13	at	at	ADP
taxlaw-2802	761	14	17	17	NUM
taxlaw-2802	761	15	(	(	PUNCT
taxlaw-2802	761	16	“	"	PUNCT
taxlaw-2802	761	17	[	[	X
taxlaw-2802	761	18	c]lients	c]lient	NOUN
taxlaw-2802	761	19	may	may	AUX
taxlaw-2802	761	20	view	view	VERB
taxlaw-2802	761	21	the	the	DET
taxlaw-2802	761	22	banners	banner	NOUN
taxlaw-2802	761	23	as	as	ADP
taxlaw-2802	761	24	heavy	heavy	ADV
taxlaw-2802	761	25	-	-	PUNCT
taxlaw-2802	761	26	handed	handed	ADJ
taxlaw-2802	761	27	,	,	PUNCT
taxlaw-2802	761	28	causing	cause	VERB
taxlaw-2802	761	29	them	they	PRON
taxlaw-2802	761	30	to	to	PART
taxlaw-2802	761	31	distrust	distrust	VERB
taxlaw-2802	761	32	[	[	X
taxlaw-2802	761	33	practitioners	practitioner	NOUN
taxlaw-2802	761	34	’	'	PUNCT
taxlaw-2802	761	35	]	]	PUNCT
taxlaw-2802	761	36	advice	advice	NOUN
taxlaw-2802	761	37	.	.	PUNCT
taxlaw-2802	761	38	”	"	PUNCT
taxlaw-2802	761	39	)	)	PUNCT
taxlaw-2802	761	40	;	;	PUNCT
taxlaw-2802	761	41	edward	edward	PROPN
taxlaw-2802	761	42	f.	f.	PROPN
taxlaw-2802	761	43	koren	koren	PROPN
taxlaw-2802	761	44	,	,	PUNCT
taxlaw-2802	761	45	aba	aba	PROPN
taxlaw-2802	761	46	section	section	NOUN
taxlaw-2802	761	47	members	member	NOUN
taxlaw-2802	761	48	comments	comment	VERB
taxlaw-2802	761	49	on	on	ADP
taxlaw-2802	761	50	circular	circular	ADJ
taxlaw-2802	761	51	230	230	NUM
taxlaw-2802	761	52	regs	reg	NOUN
taxlaw-2802	761	53	.	.	PUNCT
taxlaw-2802	762	1	,	,	PUNCT
taxlaw-2802	762	2	2005	2005	NUM
taxlaw-2802	762	3	tax	tax	NOUN
taxlaw-2802	762	4	notes	note	NOUN
taxlaw-2802	762	5	today	today	NOUN
taxlaw-2802	762	6	90	90	NUM
taxlaw-2802	762	7	-	-	SYM
taxlaw-2802	762	8	23	23	NUM
taxlaw-2802	762	9	(	(	PUNCT
taxlaw-2802	762	10	may	may	PROPN
taxlaw-2802	762	11	11	11	NUM
taxlaw-2802	762	12	,	,	PUNCT
taxlaw-2802	762	13	2005	2005	NUM
taxlaw-2802	762	14	)	)	PUNCT
taxlaw-2802	762	15	(	(	PUNCT
taxlaw-2802	762	16	quoted	quote	VERB
taxlaw-2802	762	17	in	in	ADP
taxlaw-2802	762	18	vasquez	vasquez	PROPN
taxlaw-2802	762	19	&	&	CCONJ
taxlaw-2802	762	20	vasquez	vasquez	PROPN
taxlaw-2802	762	21	,	,	PUNCT
taxlaw-2802	762	22	supra	supra	PROPN
taxlaw-2802	762	23	note	note	PROPN
taxlaw-2802	762	24	56	56	NUM
taxlaw-2802	762	25	,	,	PUNCT
taxlaw-2802	762	26	at	at	ADP
taxlaw-2802	762	27	316	316	NUM
taxlaw-2802	762	28	)	)	PUNCT
taxlaw-2802	762	29	(	(	PUNCT
taxlaw-2802	762	30	“	"	PUNCT
taxlaw-2802	762	31	clients	client	NOUN
taxlaw-2802	762	32	will	will	AUX
taxlaw-2802	762	33	fear	fear	VERB
taxlaw-2802	762	34	.	.	PUNCT
taxlaw-2802	762	35	.	.	PUNCT
taxlaw-2802	762	36	.	.	PUNCT
taxlaw-2802	763	1	that	that	SCONJ
taxlaw-2802	763	2	they	they	PRON
taxlaw-2802	763	3	can	can	AUX
taxlaw-2802	763	4	not	not	PART
taxlaw-2802	763	5	rely	rely	VERB
taxlaw-2802	763	6	on	on	ADP
taxlaw-2802	763	7	the	the	DET
taxlaw-2802	763	8	practitioner	practitioner	NOUN
taxlaw-2802	763	9	’s	’s	PART
taxlaw-2802	763	10	advice	advice	NOUN
taxlaw-2802	763	11	due	due	ADP
taxlaw-2802	763	12	to	to	ADP
taxlaw-2802	763	13	the	the	DET
taxlaw-2802	763	14	existence	existence	NOUN
taxlaw-2802	763	15	of	of	ADP
taxlaw-2802	763	16	the	the	DET
taxlaw-2802	763	17	disclaimer	disclaimer	ADJ
taxlaw-2802	763	18	language	language	NOUN
taxlaw-2802	763	19	that	that	PRON
taxlaw-2802	763	20	is	be	AUX
taxlaw-2802	763	21	prominently	prominently	ADV
taxlaw-2802	763	22	displayed	display	VERB
taxlaw-2802	763	23	.	.	PUNCT
taxlaw-2802	763	24	”	"	PUNCT
taxlaw-2802	763	25	)	)	PUNCT
taxlaw-2802	763	26	.	.	PUNCT
taxlaw-2802	764	1	157	157	NUM
taxlaw-2802	764	2	.	.	PUNCT
taxlaw-2802	765	1	see	see	VERB
taxlaw-2802	765	2	paul	paul	PROPN
taxlaw-2802	765	3	,	,	PUNCT
taxlaw-2802	765	4	supra	supra	PROPN
taxlaw-2802	765	5	note	note	PROPN
taxlaw-2802	765	6	66	66	NUM
taxlaw-2802	765	7	.	.	PUNCT
taxlaw-2802	766	1	158	158	NUM
taxlaw-2802	766	2	.	.	PUNCT
taxlaw-2802	767	1	for	for	ADP
taxlaw-2802	767	2	but	but	CCONJ
taxlaw-2802	767	3	a	a	DET
taxlaw-2802	767	4	small	small	ADJ
taxlaw-2802	767	5	subset	subset	NOUN
taxlaw-2802	767	6	of	of	ADP
taxlaw-2802	767	7	the	the	DET
taxlaw-2802	767	8	other	other	ADJ
taxlaw-2802	767	9	opiners	opiner	NOUN
taxlaw-2802	767	10	who	who	PRON
taxlaw-2802	767	11	have	have	AUX
taxlaw-2802	767	12	recommended	recommend	VERB
taxlaw-2802	767	13	an	an	DET
taxlaw-2802	767	14	opt	opt	VERB
taxlaw-2802	767	15	-	-	PUNCT
taxlaw-2802	767	16	in	in	ADP
taxlaw-2802	767	17	approach	approach	NOUN
taxlaw-2802	767	18	,	,	PUNCT
taxlaw-2802	767	19	see	see	VERB
taxlaw-2802	767	20	,	,	PUNCT
taxlaw-2802	767	21	e.g.	e.g.	ADV
taxlaw-2802	767	22	,	,	PUNCT
taxlaw-2802	767	23	roang	roang	PROPN
taxlaw-2802	767	24	,	,	PUNCT
taxlaw-2802	767	25	supra	supra	PROPN
taxlaw-2802	767	26	note	note	PROPN
taxlaw-2802	767	27	139	139	NUM
taxlaw-2802	767	28	,	,	PUNCT
taxlaw-2802	767	29	at	at	ADP
taxlaw-2802	767	30	949	949	NUM
taxlaw-2802	767	31	;	;	PUNCT
taxlaw-2802	767	32	schizer	schizer	NOUN
taxlaw-2802	767	33	,	,	PUNCT
taxlaw-2802	767	34	supra	supra	PROPN
taxlaw-2802	767	35	note	note	PROPN
taxlaw-2802	767	36	100	100	NUM
taxlaw-2802	767	37	,	,	PUNCT
taxlaw-2802	767	38	at	at	ADP
taxlaw-2802	767	39	363	363	NUM
taxlaw-2802	767	40	;	;	PUNCT
taxlaw-2802	767	41	schenk	schenk	NOUN
taxlaw-2802	767	42	,	,	PUNCT
taxlaw-2802	767	43	2011	2011	NUM
taxlaw-2802	767	44	]	]	PUNCT
taxlaw-2802	767	45	circular	circular	PROPN
taxlaw-2802	767	46	argume	argume	PROPN
taxlaw-2802	767	47	�	�	PROPN
taxlaw-2802	767	48	t	t	PROPN
taxlaw-2802	767	49	179	179	NUM
taxlaw-2802	767	50	opinion	opinion	NOUN
taxlaw-2802	767	51	would	would	AUX
taxlaw-2802	767	52	not	not	PART
taxlaw-2802	767	53	be	be	AUX
taxlaw-2802	767	54	subject	subject	ADJ
taxlaw-2802	767	55	to	to	ADP
taxlaw-2802	767	56	the	the	DET
taxlaw-2802	767	57	due	due	ADJ
taxlaw-2802	767	58	diligence	diligence	NOUN
taxlaw-2802	767	59	and	and	CCONJ
taxlaw-2802	767	60	drafting	draft	VERB
taxlaw-2802	767	61	requirements	requirement	NOUN
taxlaw-2802	767	62	under	under	ADP
taxlaw-2802	767	63	the	the	DET
taxlaw-2802	767	64	covered	covered	ADJ
taxlaw-2802	767	65	opinion	opinion	NOUN
taxlaw-2802	767	66	regulations	regulation	NOUN
taxlaw-2802	767	67	,	,	PUNCT
taxlaw-2802	767	68	no	no	ADV
taxlaw-2802	767	69	matter	matter	ADV
taxlaw-2802	767	70	what	what	PRON
taxlaw-2802	767	71	the	the	DET
taxlaw-2802	767	72	nature	nature	NOUN
taxlaw-2802	767	73	of	of	ADP
taxlaw-2802	767	74	the	the	DET
taxlaw-2802	767	75	transaction	transaction	NOUN
taxlaw-2802	767	76	to	to	PART
taxlaw-2802	767	77	which	which	PRON
taxlaw-2802	767	78	it	it	PRON
taxlaw-2802	767	79	relates	relate	VERB
taxlaw-2802	767	80	,	,	PUNCT
taxlaw-2802	767	81	unless	unless	SCONJ
taxlaw-2802	767	82	the	the	DET
taxlaw-2802	767	83	opinion	opinion	NOUN
taxlaw-2802	767	84	expressly	expressly	ADV
taxlaw-2802	767	85	states	state	VERB
taxlaw-2802	767	86	that	that	SCONJ
taxlaw-2802	767	87	it	it	PRON
taxlaw-2802	767	88	is	be	AUX
taxlaw-2802	767	89	intended	intend	VERB
taxlaw-2802	767	90	to	to	PART
taxlaw-2802	767	91	be	be	AUX
taxlaw-2802	767	92	relied	rely	VERB
taxlaw-2802	767	93	on	on	ADP
taxlaw-2802	767	94	as	as	ADP
taxlaw-2802	767	95	a	a	DET
taxlaw-2802	767	96	defense	defense	NOUN
taxlaw-2802	767	97	against	against	ADP
taxlaw-2802	767	98	the	the	DET
taxlaw-2802	767	99	imposition	imposition	NOUN
taxlaw-2802	767	100	of	of	ADP
taxlaw-2802	767	101	penalties	penalty	NOUN
taxlaw-2802	767	102	under	under	ADP
taxlaw-2802	767	103	the	the	DET
taxlaw-2802	767	104	code.159	code.159	PROPN
taxlaw-2802	767	105	non	non	ADJ
taxlaw-2802	767	106	-	-	ADJ
taxlaw-2802	767	107	reliance	reliance	ADJ
taxlaw-2802	767	108	disclaimers	disclaimer	NOUN
taxlaw-2802	767	109	would	would	AUX
taxlaw-2802	767	110	thus	thus	ADV
taxlaw-2802	767	111	become	become	VERB
taxlaw-2802	767	112	unnecessary	unnecessary	ADJ
taxlaw-2802	767	113	;	;	PUNCT
taxlaw-2802	767	114	they	they	PRON
taxlaw-2802	767	115	would	would	AUX
taxlaw-2802	767	116	be	be	AUX
taxlaw-2802	767	117	replaced	replace	VERB
taxlaw-2802	767	118	by	by	ADP
taxlaw-2802	767	119	affirmative	affirmative	ADJ
taxlaw-2802	767	120	statements	statement	NOUN
taxlaw-2802	767	121	(	(	PUNCT
taxlaw-2802	767	122	on	on	ADP
taxlaw-2802	767	123	the	the	DET
taxlaw-2802	767	124	relatively	relatively	ADV
taxlaw-2802	767	125	few	few	ADJ
taxlaw-2802	767	126	opinions	opinion	NOUN
taxlaw-2802	767	127	that	that	PRON
taxlaw-2802	767	128	meet	meet	VERB
taxlaw-2802	767	129	the	the	DET
taxlaw-2802	767	130	heightened	heightened	ADJ
taxlaw-2802	767	131	due	due	ADJ
taxlaw-2802	767	132	diligence	diligence	NOUN
taxlaw-2802	767	133	and	and	CCONJ
taxlaw-2802	767	134	drafting	draft	VERB
taxlaw-2802	767	135	guidelines	guideline	NOUN
taxlaw-2802	767	136	)	)	PUNCT
taxlaw-2802	767	137	to	to	ADP
taxlaw-2802	767	138	the	the	DET
taxlaw-2802	767	139	effect	effect	NOUN
taxlaw-2802	767	140	that	that	SCONJ
taxlaw-2802	767	141	the	the	DET
taxlaw-2802	767	142	related	related	ADJ
taxlaw-2802	767	143	opinions	opinion	NOUN
taxlaw-2802	767	144	are	be	AUX
taxlaw-2802	767	145	intended	intend	VERB
taxlaw-2802	767	146	to	to	PART
taxlaw-2802	767	147	provide	provide	VERB
taxlaw-2802	767	148	penalty	penalty	NOUN
taxlaw-2802	767	149	protection	protection	NOUN
taxlaw-2802	767	150	.	.	PUNCT
taxlaw-2802	768	1	despite	despite	SCONJ
taxlaw-2802	768	2	its	its	PRON
taxlaw-2802	768	3	apparent	apparent	ADJ
taxlaw-2802	768	4	popularity	popularity	NOUN
taxlaw-2802	768	5	among	among	ADP
taxlaw-2802	768	6	some	some	DET
taxlaw-2802	768	7	practitioners	practitioner	NOUN
taxlaw-2802	768	8	and	and	CCONJ
taxlaw-2802	768	9	scholars	scholar	NOUN
taxlaw-2802	768	10	,	,	PUNCT
taxlaw-2802	768	11	this	this	DET
taxlaw-2802	768	12	idea	idea	NOUN
taxlaw-2802	768	13	should	should	AUX
taxlaw-2802	768	14	be	be	AUX
taxlaw-2802	768	15	categorically	categorically	ADV
taxlaw-2802	768	16	rejected	reject	VERB
taxlaw-2802	768	17	.	.	PUNCT
taxlaw-2802	769	1	for	for	ADP
taxlaw-2802	769	2	the	the	DET
taxlaw-2802	769	3	reasons	reason	NOUN
taxlaw-2802	769	4	explained	explain	VERB
taxlaw-2802	769	5	in	in	ADP
taxlaw-2802	769	6	part	part	NOUN
taxlaw-2802	769	7	v.c	v.c	PROPN
taxlaw-2802	769	8	,	,	PUNCT
taxlaw-2802	769	9	allowing	allow	VERB
taxlaw-2802	769	10	practitioners	practitioner	NOUN
taxlaw-2802	769	11	to	to	PART
taxlaw-2802	769	12	“	"	PUNCT
taxlaw-2802	769	13	opt	opt	VERB
taxlaw-2802	769	14	in	in	ADP
taxlaw-2802	769	15	”	"	PUNCT
taxlaw-2802	769	16	to	to	ADP
taxlaw-2802	769	17	compliance	compliance	NOUN
taxlaw-2802	769	18	with	with	ADP
taxlaw-2802	769	19	the	the	DET
taxlaw-2802	769	20	regulations	regulation	NOUN
taxlaw-2802	769	21	’	'	PUNCT
taxlaw-2802	769	22	due	due	ADJ
taxlaw-2802	769	23	diligence	diligence	NOUN
taxlaw-2802	769	24	and	and	CCONJ
taxlaw-2802	769	25	drafting	drafting	NOUN
taxlaw-2802	769	26	requirements	requirement	NOUN
taxlaw-2802	769	27	,	,	PUNCT
taxlaw-2802	769	28	is	be	AUX
taxlaw-2802	769	29	inimical	inimical	ADJ
taxlaw-2802	769	30	to	to	ADP
taxlaw-2802	769	31	the	the	DET
taxlaw-2802	769	32	purpose	purpose	NOUN
taxlaw-2802	769	33	of	of	ADP
taxlaw-2802	769	34	preventing	prevent	VERB
taxlaw-2802	769	35	those	those	DET
taxlaw-2802	769	36	practitioners	practitioner	NOUN
taxlaw-2802	769	37	from	from	ADP
taxlaw-2802	769	38	facilitating	facilitate	VERB
taxlaw-2802	769	39	abusive	abusive	ADJ
taxlaw-2802	769	40	tax	tax	NOUN
taxlaw-2802	769	41	shelters	shelter	NOUN
taxlaw-2802	769	42	.	.	PUNCT
taxlaw-2802	770	1	v.	v.	ADP
taxlaw-2802	770	2	fixing	fix	VERB
taxlaw-2802	770	3	what	what	PRON
taxlaw-2802	770	4	is	be	AUX
taxlaw-2802	770	5	wrong	wrong	ADJ
taxlaw-2802	770	6	,	,	PUNCT
taxlaw-2802	770	7	and	and	CCONJ
taxlaw-2802	770	8	keeping	keep	VERB
taxlaw-2802	770	9	what	what	PRON
taxlaw-2802	770	10	is	be	AUX
taxlaw-2802	770	11	right	right	ADJ
taxlaw-2802	770	12	,	,	PUNCT
taxlaw-2802	770	13	with	with	ADP
taxlaw-2802	770	14	the	the	DET
taxlaw-2802	770	15	covered	cover	VERB
taxlaw-2802	770	16	opinion	opinion	NOUN
taxlaw-2802	770	17	regulations	regulation	NOUN
taxlaw-2802	770	18	a.	a.	NOUN
taxlaw-2802	770	19	the	the	DET
taxlaw-2802	770	20	basic	basic	ADJ
taxlaw-2802	770	21	framework	framework	NOUN
taxlaw-2802	770	22	of	of	ADP
taxlaw-2802	770	23	the	the	DET
taxlaw-2802	770	24	regulations	regulation	NOUN
taxlaw-2802	770	25	should	should	AUX
taxlaw-2802	770	26	be	be	AUX
taxlaw-2802	770	27	retained	retain	VERB
taxlaw-2802	770	28	in	in	ADP
taxlaw-2802	770	29	response	response	NOUN
taxlaw-2802	770	30	to	to	ADP
taxlaw-2802	770	31	the	the	DET
taxlaw-2802	770	32	problems	problem	NOUN
taxlaw-2802	770	33	with	with	ADP
taxlaw-2802	770	34	the	the	DET
taxlaw-2802	770	35	covered	covered	ADJ
taxlaw-2802	770	36	opinion	opinion	NOUN
taxlaw-2802	770	37	regulations	regulation	NOUN
taxlaw-2802	770	38	outlined	outline	VERB
taxlaw-2802	770	39	in	in	ADP
taxlaw-2802	770	40	part	part	NOUN
taxlaw-2802	770	41	iv	iv	ADP
taxlaw-2802	770	42	,	,	PUNCT
taxlaw-2802	770	43	at	at	ADV
taxlaw-2802	770	44	least	least	ADV
taxlaw-2802	770	45	one	one	NUM
taxlaw-2802	770	46	prominent	prominent	ADJ
taxlaw-2802	770	47	legal	legal	ADJ
taxlaw-2802	770	48	scholar	scholar	NOUN
taxlaw-2802	770	49	has	have	AUX
taxlaw-2802	770	50	concluded	conclude	VERB
taxlaw-2802	770	51	that	that	SCONJ
taxlaw-2802	770	52	the	the	DET
taxlaw-2802	770	53	regulations	regulation	NOUN
taxlaw-2802	770	54	should	should	AUX
taxlaw-2802	770	55	be	be	AUX
taxlaw-2802	770	56	discarded	discard	VERB
taxlaw-2802	770	57	altogether.160	altogether.160	ADV
taxlaw-2802	770	58	as	as	SCONJ
taxlaw-2802	770	59	noted	note	VERB
taxlaw-2802	770	60	above	above	ADV
taxlaw-2802	770	61	,	,	PUNCT
taxlaw-2802	770	62	a	a	DET
taxlaw-2802	770	63	number	number	NOUN
taxlaw-2802	770	64	of	of	ADP
taxlaw-2802	770	65	other	other	ADJ
taxlaw-2802	770	66	commentators	commentator	NOUN
taxlaw-2802	770	67	—	—	PUNCT
taxlaw-2802	770	68	scholars	scholar	NOUN
taxlaw-2802	770	69	and	and	CCONJ
taxlaw-2802	770	70	practitioners	practitioner	NOUN
taxlaw-2802	770	71	alike	alike	ADV
taxlaw-2802	770	72	—	—	PUNCT
taxlaw-2802	770	73	think	think	VERB
taxlaw-2802	770	74	that	that	SCONJ
taxlaw-2802	770	75	the	the	DET
taxlaw-2802	770	76	regulations	regulation	NOUN
taxlaw-2802	770	77	should	should	AUX
taxlaw-2802	770	78	be	be	AUX
taxlaw-2802	770	79	revised	revise	VERB
taxlaw-2802	770	80	by	by	ADP
taxlaw-2802	770	81	replacing	replace	VERB
taxlaw-2802	770	82	the	the	DET
taxlaw-2802	770	83	current	current	ADJ
taxlaw-2802	770	84	opt	opt	VERB
taxlaw-2802	770	85	-	-	PUNCT
taxlaw-2802	770	86	out	out	ADP
taxlaw-2802	770	87	regime	regime	NOUN
taxlaw-2802	770	88	with	with	ADP
taxlaw-2802	770	89	an	an	DET
taxlaw-2802	770	90	opt	opt	NOUN
taxlaw-2802	770	91	-	-	PUNCT
taxlaw-2802	770	92	in	in	ADP
taxlaw-2802	770	93	approach.161	approach.161	ADJ
taxlaw-2802	770	94	this	this	DET
taxlaw-2802	770	95	change	change	NOUN
taxlaw-2802	770	96	,	,	PUNCT
taxlaw-2802	770	97	too	too	ADV
taxlaw-2802	770	98	,	,	PUNCT
taxlaw-2802	770	99	would	would	AUX
taxlaw-2802	770	100	essentially	essentially	ADV
taxlaw-2802	770	101	eviscerate	eviscerate	VERB
taxlaw-2802	770	102	the	the	DET
taxlaw-2802	770	103	regulations	regulation	NOUN
taxlaw-2802	770	104	because	because	SCONJ
taxlaw-2802	770	105	it	it	PRON
taxlaw-2802	770	106	would	would	AUX
taxlaw-2802	770	107	make	make	VERB
taxlaw-2802	770	108	compliance	compliance	NOUN
taxlaw-2802	770	109	with	with	ADP
taxlaw-2802	770	110	them	they	PRON
taxlaw-2802	770	111	merely	merely	ADV
taxlaw-2802	770	112	voluntary	voluntary	ADJ
taxlaw-2802	770	113	.	.	PUNCT
taxlaw-2802	771	1	despite	despite	SCONJ
taxlaw-2802	771	2	the	the	DET
taxlaw-2802	771	3	real	real	ADJ
taxlaw-2802	771	4	and	and	CCONJ
taxlaw-2802	771	5	serious	serious	ADJ
taxlaw-2802	771	6	concerns	concern	NOUN
taxlaw-2802	771	7	that	that	SCONJ
taxlaw-2802	771	8	the	the	DET
taxlaw-2802	771	9	regulations	regulation	NOUN
taxlaw-2802	771	10	raise	raise	VERB
taxlaw-2802	771	11	,	,	PUNCT
taxlaw-2802	771	12	neither	neither	PRON
taxlaw-2802	771	13	of	of	ADP
taxlaw-2802	771	14	these	these	DET
taxlaw-2802	771	15	alternatives	alternative	NOUN
taxlaw-2802	771	16	is	be	AUX
taxlaw-2802	771	17	acceptable	acceptable	ADJ
taxlaw-2802	771	18	,	,	PUNCT
taxlaw-2802	771	19	because	because	SCONJ
taxlaw-2802	771	20	each	each	PRON
taxlaw-2802	771	21	would	would	AUX
taxlaw-2802	771	22	leave	leave	VERB
taxlaw-2802	771	23	a	a	DET
taxlaw-2802	771	24	gaping	gape	VERB
taxlaw-2802	771	25	hole	hole	NOUN
taxlaw-2802	771	26	in	in	ADP
taxlaw-2802	771	27	the	the	DET
taxlaw-2802	771	28	rules	rule	NOUN
taxlaw-2802	771	29	that	that	PRON
taxlaw-2802	771	30	prohibit	prohibit	VERB
taxlaw-2802	771	31	abusive	abusive	ADJ
taxlaw-2802	771	32	tax	tax	NOUN
taxlaw-2802	771	33	shelters	shelter	NOUN
taxlaw-2802	771	34	.	.	PUNCT
taxlaw-2802	772	1	as	as	SCONJ
taxlaw-2802	772	2	we	we	PRON
taxlaw-2802	772	3	have	have	AUX
taxlaw-2802	772	4	seen	see	VERB
taxlaw-2802	772	5	,	,	PUNCT
taxlaw-2802	772	6	tax	tax	NOUN
taxlaw-2802	772	7	attorneys	attorney	NOUN
taxlaw-2802	772	8	,	,	PUNCT
taxlaw-2802	772	9	and	and	CCONJ
taxlaw-2802	772	10	the	the	DET
taxlaw-2802	772	11	opinions	opinion	NOUN
taxlaw-2802	772	12	they	they	PRON
taxlaw-2802	772	13	provided	provide	VERB
taxlaw-2802	772	14	,	,	PUNCT
taxlaw-2802	772	15	were	be	AUX
taxlaw-2802	772	16	essential	essential	ADJ
taxlaw-2802	772	17	to	to	ADP
taxlaw-2802	772	18	the	the	DET
taxlaw-2802	772	19	rise	rise	NOUN
taxlaw-2802	772	20	of	of	ADP
taxlaw-2802	772	21	the	the	DET
taxlaw-2802	772	22	market	market	NOUN
taxlaw-2802	772	23	for	for	ADP
taxlaw-2802	772	24	abusive	abusive	ADJ
taxlaw-2802	772	25	corporate	corporate	ADJ
taxlaw-2802	772	26	tax	tax	NOUN
taxlaw-2802	772	27	shelters	shelter	NOUN
taxlaw-2802	772	28	in	in	ADP
taxlaw-2802	772	29	the	the	DET
taxlaw-2802	772	30	1990s.162	1990s.162	NUM
taxlaw-2802	772	31	as	as	SCONJ
taxlaw-2802	772	32	recent	recent	ADJ
taxlaw-2802	772	33	history	history	NOUN
taxlaw-2802	772	34	also	also	ADV
taxlaw-2802	772	35	teaches	teach	VERB
taxlaw-2802	772	36	us	we	PRON
taxlaw-2802	772	37	,	,	PUNCT
taxlaw-2802	772	38	efforts	effort	NOUN
taxlaw-2802	772	39	at	at	ADP
taxlaw-2802	772	40	self	self	NOUN
taxlaw-2802	772	41	-	-	PUNCT
taxlaw-2802	772	42	regulation	regulation	NOUN
taxlaw-2802	772	43	through	through	ADP
taxlaw-2802	772	44	rules	rule	NOUN
taxlaw-2802	772	45	of	of	ADP
taxlaw-2802	772	46	professional	professional	ADJ
taxlaw-2802	772	47	ethics	ethic	NOUN
taxlaw-2802	772	48	and	and	CCONJ
taxlaw-2802	772	49	other	other	ADJ
taxlaw-2802	772	50	aspirational	aspirational	ADJ
taxlaw-2802	772	51	best	good	ADJ
taxlaw-2802	772	52	practices	practice	NOUN
taxlaw-2802	772	53	have	have	AUX
taxlaw-2802	772	54	been	be	AUX
taxlaw-2802	772	55	insufficient	insufficient	ADJ
taxlaw-2802	772	56	to	to	PART
taxlaw-2802	772	57	reign	reign	VERB
taxlaw-2802	772	58	in	in	ADP
taxlaw-2802	772	59	those	those	DET
taxlaw-2802	772	60	tax	tax	NOUN
taxlaw-2802	772	61	practitioners	practitioner	NOUN
taxlaw-2802	772	62	who	who	PRON
taxlaw-2802	772	63	would	would	AUX
taxlaw-2802	772	64	deliver	deliver	VERB
taxlaw-2802	772	65	supra	supra	PROPN
taxlaw-2802	772	66	note	note	PROPN
taxlaw-2802	772	67	67	67	NUM
taxlaw-2802	772	68	,	,	PUNCT
taxlaw-2802	772	69	at	at	ADP
taxlaw-2802	772	70	1316	1316	NUM
taxlaw-2802	772	71	-	-	SYM
taxlaw-2802	772	72	18	18	NUM
taxlaw-2802	772	73	;	;	PUNCT
taxlaw-2802	772	74	see	see	VERB
taxlaw-2802	772	75	also	also	ADV
taxlaw-2802	772	76	vasquez	vasquez	PROPN
taxlaw-2802	772	77	&	&	CCONJ
taxlaw-2802	772	78	vasquez	vasquez	PROPN
taxlaw-2802	772	79	,	,	PUNCT
taxlaw-2802	772	80	supra	supra	PROPN
taxlaw-2802	772	81	note	note	PROPN
taxlaw-2802	772	82	56	56	NUM
taxlaw-2802	772	83	,	,	PUNCT
taxlaw-2802	772	84	at	at	ADP
taxlaw-2802	772	85	313	313	NUM
taxlaw-2802	772	86	-	-	SYM
taxlaw-2802	772	87	14	14	NUM
taxlaw-2802	772	88	(	(	PUNCT
taxlaw-2802	772	89	quoting	quote	VERB
taxlaw-2802	772	90	published	publish	VERB
taxlaw-2802	772	91	comments	comment	NOUN
taxlaw-2802	772	92	of	of	ADP
taxlaw-2802	772	93	attorneys	attorney	NOUN
taxlaw-2802	772	94	kenneth	kenneth	PROPN
taxlaw-2802	772	95	horwitz	horwitz	PROPN
taxlaw-2802	772	96	,	,	PUNCT
taxlaw-2802	772	97	kenneth	kenneth	PROPN
taxlaw-2802	772	98	gideon	gideon	PROPN
taxlaw-2802	772	99	,	,	PUNCT
taxlaw-2802	772	100	arthur	arthur	PROPN
taxlaw-2802	772	101	l.	l.	PROPN
taxlaw-2802	772	102	bailey	bailey	PROPN
taxlaw-2802	772	103	,	,	PUNCT
taxlaw-2802	772	104	jerald	jerald	PROPN
taxlaw-2802	772	105	august	august	PROPN
taxlaw-2802	772	106	and	and	CCONJ
taxlaw-2802	772	107	guy	guy	PROPN
taxlaw-2802	772	108	maxfield	maxfield	PROPN
taxlaw-2802	772	109	)	)	PUNCT
taxlaw-2802	772	110	.	.	PUNCT
taxlaw-2802	773	1	159	159	NUM
taxlaw-2802	773	2	.	.	PUNCT
taxlaw-2802	774	1	paul	paul	PROPN
taxlaw-2802	774	2	,	,	PUNCT
taxlaw-2802	774	3	supra	supra	PROPN
taxlaw-2802	774	4	note	note	PROPN
taxlaw-2802	774	5	66	66	NUM
taxlaw-2802	774	6	,	,	PUNCT
taxlaw-2802	774	7	at	at	ADP
taxlaw-2802	774	8	18	18	NUM
taxlaw-2802	774	9	;	;	PUNCT
taxlaw-2802	774	10	roang	roang	PROPN
taxlaw-2802	774	11	,	,	PUNCT
taxlaw-2802	774	12	supra	supra	PROPN
taxlaw-2802	774	13	note	note	PROPN
taxlaw-2802	774	14	139	139	NUM
taxlaw-2802	774	15	,	,	PUNCT
taxlaw-2802	774	16	at	at	ADP
taxlaw-2802	774	17	949	949	NUM
taxlaw-2802	774	18	;	;	PUNCT
taxlaw-2802	774	19	vasquez	vasquez	PROPN
taxlaw-2802	774	20	&	&	CCONJ
taxlaw-2802	774	21	vasquez	vasquez	PROPN
taxlaw-2802	774	22	,	,	PUNCT
taxlaw-2802	774	23	supra	supra	PROPN
taxlaw-2802	774	24	note	note	PROPN
taxlaw-2802	774	25	56	56	NUM
taxlaw-2802	774	26	,	,	PUNCT
taxlaw-2802	774	27	at	at	ADP
taxlaw-2802	774	28	314	314	NUM
taxlaw-2802	774	29	.	.	PUNCT
taxlaw-2802	775	1	160	160	NUM
taxlaw-2802	775	2	.	.	PUNCT
taxlaw-2802	776	1	see	see	VERB
taxlaw-2802	776	2	generally	generally	ADV
taxlaw-2802	776	3	schenk	schenk	PROPN
taxlaw-2802	776	4	,	,	PUNCT
taxlaw-2802	776	5	supra	supra	PROPN
taxlaw-2802	776	6	note	note	PROPN
taxlaw-2802	776	7	67	67	NUM
taxlaw-2802	776	8	.	.	NOUN
taxlaw-2802	776	9	161	161	NUM
taxlaw-2802	776	10	.	.	PUNCT
taxlaw-2802	777	1	see	see	VERB
taxlaw-2802	777	2	supra	supra	PROPN
taxlaw-2802	777	3	part	part	NOUN
taxlaw-2802	777	4	iv.g	iv.g	NOUN
taxlaw-2802	777	5	.	.	PUNCT
taxlaw-2802	778	1	162	162	NUM
taxlaw-2802	778	2	.	.	PUNCT
taxlaw-2802	779	1	for	for	ADP
taxlaw-2802	779	2	a	a	DET
taxlaw-2802	779	3	discussion	discussion	NOUN
taxlaw-2802	779	4	of	of	ADP
taxlaw-2802	779	5	the	the	DET
taxlaw-2802	779	6	involvement	involvement	NOUN
taxlaw-2802	779	7	of	of	ADP
taxlaw-2802	779	8	tax	tax	NOUN
taxlaw-2802	779	9	attorneys	attorney	NOUN
taxlaw-2802	779	10	in	in	ADP
taxlaw-2802	779	11	abusive	abusive	ADJ
taxlaw-2802	779	12	corporate	corporate	ADJ
taxlaw-2802	779	13	tax	tax	NOUN
taxlaw-2802	779	14	shelters	shelter	NOUN
taxlaw-2802	779	15	in	in	ADP
taxlaw-2802	779	16	the	the	DET
taxlaw-2802	779	17	1990s	1990	NOUN
taxlaw-2802	779	18	,	,	PUNCT
taxlaw-2802	779	19	the	the	DET
taxlaw-2802	779	20	centrality	centrality	NOUN
taxlaw-2802	779	21	of	of	ADP
taxlaw-2802	779	22	their	their	PRON
taxlaw-2802	779	23	opinions	opinion	NOUN
taxlaw-2802	779	24	to	to	ADP
taxlaw-2802	779	25	those	those	DET
taxlaw-2802	779	26	enterprises	enterprise	NOUN
taxlaw-2802	779	27	,	,	PUNCT
taxlaw-2802	779	28	and	and	CCONJ
taxlaw-2802	779	29	the	the	DET
taxlaw-2802	779	30	dubious	dubious	ADJ
taxlaw-2802	779	31	techniques	technique	NOUN
taxlaw-2802	779	32	they	they	PRON
taxlaw-2802	779	33	used	use	VERB
taxlaw-2802	779	34	to	to	PART
taxlaw-2802	779	35	prepare	prepare	VERB
taxlaw-2802	779	36	those	those	DET
taxlaw-2802	779	37	opinions	opinion	NOUN
taxlaw-2802	779	38	,	,	PUNCT
taxlaw-2802	779	39	see	see	VERB
taxlaw-2802	779	40	supra	supra	PROPN
taxlaw-2802	779	41	notes	note	VERB
taxlaw-2802	779	42	76	76	NUM
taxlaw-2802	779	43	-	-	SYM
taxlaw-2802	779	44	105	105	NUM
taxlaw-2802	779	45	and	and	CCONJ
taxlaw-2802	779	46	accompanying	accompany	VERB
taxlaw-2802	779	47	text	text	NOUN
taxlaw-2802	779	48	.	.	PUNCT
taxlaw-2802	780	1	columbia	columbia	PROPN
taxlaw-2802	780	2	jour	jour	PROPN
taxlaw-2802	780	3	�	�	PROPN
taxlaw-2802	780	4	al	al	PROPN
taxlaw-2802	780	5	of	of	ADP
taxlaw-2802	780	6	tax	tax	NOUN
taxlaw-2802	780	7	law	law	NOUN
taxlaw-2802	780	8	[	[	X
taxlaw-2802	780	9	vol	vol	NOUN
taxlaw-2802	780	10	2:150	2:150	NUM
taxlaw-2802	780	11	180	180	NUM
taxlaw-2802	780	12	incomplete	incomplete	ADJ
taxlaw-2802	780	13	,	,	PUNCT
taxlaw-2802	780	14	misleading	misleading	ADJ
taxlaw-2802	780	15	or	or	CCONJ
taxlaw-2802	780	16	otherwise	otherwise	ADV
taxlaw-2802	780	17	unreasonable	unreasonable	ADJ
taxlaw-2802	780	18	legal	legal	ADJ
taxlaw-2802	780	19	opinions	opinion	NOUN
taxlaw-2802	780	20	in	in	ADP
taxlaw-2802	780	21	order	order	NOUN
taxlaw-2802	780	22	to	to	PART
taxlaw-2802	780	23	facilitate	facilitate	VERB
taxlaw-2802	780	24	abusive	abusive	ADJ
taxlaw-2802	780	25	tax	tax	NOUN
taxlaw-2802	780	26	shelter	shelter	NOUN
taxlaw-2802	780	27	transactions.163	transactions.163	X
taxlaw-2802	780	28	regrettably	regrettably	ADV
taxlaw-2802	780	29	,	,	PUNCT
taxlaw-2802	780	30	this	this	DET
taxlaw-2802	780	31	experience	experience	NOUN
taxlaw-2802	780	32	demonstrates	demonstrate	VERB
taxlaw-2802	780	33	that	that	SCONJ
taxlaw-2802	780	34	there	there	PRON
taxlaw-2802	780	35	is	be	VERB
taxlaw-2802	780	36	a	a	DET
taxlaw-2802	780	37	strong	strong	ADJ
taxlaw-2802	780	38	need	need	NOUN
taxlaw-2802	780	39	for	for	ADP
taxlaw-2802	780	40	the	the	DET
taxlaw-2802	780	41	covered	covered	ADJ
taxlaw-2802	780	42	opinion	opinion	NOUN
taxlaw-2802	780	43	regulations	regulation	NOUN
taxlaw-2802	780	44	,	,	PUNCT
taxlaw-2802	780	45	or	or	CCONJ
taxlaw-2802	780	46	something	something	PRON
taxlaw-2802	780	47	akin	akin	ADJ
taxlaw-2802	780	48	to	to	ADP
taxlaw-2802	780	49	them	they	PRON
taxlaw-2802	780	50	,	,	PUNCT
taxlaw-2802	780	51	to	to	PART
taxlaw-2802	780	52	curtail	curtail	VERB
taxlaw-2802	780	53	the	the	DET
taxlaw-2802	780	54	deceitful	deceitful	ADJ
taxlaw-2802	780	55	opinion	opinion	NOUN
taxlaw-2802	780	56	practices	practice	NOUN
taxlaw-2802	780	57	of	of	ADP
taxlaw-2802	780	58	tax	tax	NOUN
taxlaw-2802	780	59	practitioners	practitioner	NOUN
taxlaw-2802	780	60	who	who	PRON
taxlaw-2802	780	61	otherwise	otherwise	ADV
taxlaw-2802	780	62	would	would	AUX
taxlaw-2802	780	63	be	be	AUX
taxlaw-2802	780	64	tempted	tempt	VERB
taxlaw-2802	780	65	to	to	PART
taxlaw-2802	780	66	support	support	VERB
taxlaw-2802	780	67	such	such	ADJ
taxlaw-2802	780	68	transactions	transaction	NOUN
taxlaw-2802	780	69	.	.	PUNCT
taxlaw-2802	781	1	regulatory	regulatory	ADJ
taxlaw-2802	781	2	efforts	effort	NOUN
taxlaw-2802	781	3	in	in	ADP
taxlaw-2802	781	4	this	this	DET
taxlaw-2802	781	5	regard	regard	NOUN
taxlaw-2802	781	6	thus	thus	ADV
taxlaw-2802	781	7	can	can	AUX
taxlaw-2802	781	8	not	not	PART
taxlaw-2802	781	9	simply	simply	ADV
taxlaw-2802	781	10	be	be	AUX
taxlaw-2802	781	11	abandoned	abandon	VERB
taxlaw-2802	781	12	.	.	PUNCT
taxlaw-2802	782	1	if	if	SCONJ
taxlaw-2802	782	2	the	the	DET
taxlaw-2802	782	3	current	current	ADJ
taxlaw-2802	782	4	regulations	regulation	NOUN
taxlaw-2802	782	5	are	be	AUX
taxlaw-2802	782	6	imperfect	imperfect	ADJ
taxlaw-2802	782	7	—	—	PUNCT
taxlaw-2802	782	8	and	and	CCONJ
taxlaw-2802	782	9	they	they	PRON
taxlaw-2802	782	10	certainly	certainly	ADV
taxlaw-2802	782	11	are	be	AUX
taxlaw-2802	782	12	—	—	PUNCT
taxlaw-2802	782	13	then	then	ADV
taxlaw-2802	782	14	we	we	PRON
taxlaw-2802	782	15	must	must	AUX
taxlaw-2802	782	16	mend	mend	VERB
taxlaw-2802	782	17	them	they	PRON
taxlaw-2802	782	18	,	,	PUNCT
taxlaw-2802	782	19	not	not	PART
taxlaw-2802	782	20	end	end	VERB
taxlaw-2802	782	21	them	they	PRON
taxlaw-2802	782	22	.	.	PUNCT
taxlaw-2802	783	1	1	1	X
taxlaw-2802	783	2	.	.	X
taxlaw-2802	783	3	effective	effective	ADJ
taxlaw-2802	783	4	regulations	regulation	NOUN
taxlaw-2802	783	5	should	should	AUX
taxlaw-2802	783	6	enlist	enlist	VERB
taxlaw-2802	783	7	the	the	DET
taxlaw-2802	783	8	aid	aid	NOUN
taxlaw-2802	783	9	of	of	ADP
taxlaw-2802	783	10	practitioners	practitioner	NOUN
taxlaw-2802	783	11	in	in	ADP
taxlaw-2802	783	12	deterring	deter	VERB
taxlaw-2802	783	13	clients	client	NOUN
taxlaw-2802	783	14	from	from	ADP
taxlaw-2802	783	15	engaging	engage	VERB
taxlaw-2802	783	16	in	in	ADP
taxlaw-2802	783	17	abusive	abusive	ADJ
taxlaw-2802	783	18	transactions	transaction	NOUN
taxlaw-2802	783	19	one	one	NUM
taxlaw-2802	783	20	obvious	obvious	ADJ
taxlaw-2802	783	21	threshold	threshold	NOUN
taxlaw-2802	783	22	goal	goal	NOUN
taxlaw-2802	783	23	of	of	ADP
taxlaw-2802	783	24	any	any	DET
taxlaw-2802	783	25	regulations	regulation	NOUN
taxlaw-2802	783	26	in	in	ADP
taxlaw-2802	783	27	this	this	DET
taxlaw-2802	783	28	area	area	NOUN
taxlaw-2802	783	29	should	should	AUX
taxlaw-2802	783	30	be	be	AUX
taxlaw-2802	783	31	to	to	PART
taxlaw-2802	783	32	prevent	prevent	VERB
taxlaw-2802	783	33	unscrupulous	unscrupulous	ADJ
taxlaw-2802	783	34	tax	tax	NOUN
taxlaw-2802	783	35	practitioners	practitioner	NOUN
taxlaw-2802	783	36	from	from	ADP
taxlaw-2802	783	37	delivering	deliver	VERB
taxlaw-2802	783	38	unsound	unsound	ADJ
taxlaw-2802	783	39	legal	legal	ADJ
taxlaw-2802	783	40	opinions	opinion	NOUN
taxlaw-2802	783	41	that	that	PRON
taxlaw-2802	783	42	encourage	encourage	VERB
taxlaw-2802	783	43	investors	investor	NOUN
taxlaw-2802	783	44	to	to	PART
taxlaw-2802	783	45	participate	participate	VERB
taxlaw-2802	783	46	in	in	ADP
taxlaw-2802	783	47	abusive	abusive	ADJ
taxlaw-2802	783	48	shelters	shelter	NOUN
taxlaw-2802	783	49	.	.	PUNCT
taxlaw-2802	784	1	however	however	ADV
taxlaw-2802	784	2	,	,	PUNCT
taxlaw-2802	784	3	to	to	PART
taxlaw-2802	784	4	deter	deter	VERB
taxlaw-2802	784	5	abusive	abusive	ADJ
taxlaw-2802	784	6	tax	tax	NOUN
taxlaw-2802	784	7	shelters	shelter	NOUN
taxlaw-2802	784	8	effectively	effectively	ADV
taxlaw-2802	784	9	,	,	PUNCT
taxlaw-2802	784	10	a	a	DET
taxlaw-2802	784	11	regulatory	regulatory	ADJ
taxlaw-2802	784	12	scheme	scheme	NOUN
taxlaw-2802	784	13	must	must	AUX
taxlaw-2802	784	14	not	not	PART
taxlaw-2802	784	15	only	only	ADV
taxlaw-2802	784	16	prohibit	prohibit	VERB
taxlaw-2802	784	17	bad	bad	ADJ
taxlaw-2802	784	18	behavior	behavior	NOUN
taxlaw-2802	784	19	by	by	ADP
taxlaw-2802	784	20	tax	tax	NOUN
taxlaw-2802	784	21	practitioners	practitioner	NOUN
taxlaw-2802	784	22	;	;	PUNCT
taxlaw-2802	784	23	it	it	PRON
taxlaw-2802	784	24	must	must	AUX
taxlaw-2802	784	25	actually	actually	ADV
taxlaw-2802	784	26	enlist	enlist	VERB
taxlaw-2802	784	27	the	the	DET
taxlaw-2802	784	28	aid	aid	NOUN
taxlaw-2802	784	29	of	of	ADP
taxlaw-2802	784	30	private	private	ADJ
taxlaw-2802	784	31	practice	practice	NOUN
taxlaw-2802	784	32	tax	tax	NOUN
taxlaw-2802	784	33	attorneys	attorney	NOUN
taxlaw-2802	784	34	in	in	ADP
taxlaw-2802	784	35	reigning	reign	VERB
taxlaw-2802	784	36	in	in	ADP
taxlaw-2802	784	37	their	their	PRON
taxlaw-2802	784	38	clients.164	clients.164	NOUN
taxlaw-2802	784	39	in	in	ADP
taxlaw-2802	784	40	other	other	ADJ
taxlaw-2802	784	41	words	word	NOUN
taxlaw-2802	784	42	,	,	PUNCT
taxlaw-2802	784	43	the	the	DET
taxlaw-2802	784	44	regulations	regulation	NOUN
taxlaw-2802	784	45	must	must	AUX
taxlaw-2802	784	46	incent	incent	VERB
taxlaw-2802	784	47	tax	tax	NOUN
taxlaw-2802	784	48	attorneys	attorney	NOUN
taxlaw-2802	784	49	to	to	PART
taxlaw-2802	784	50	dissuade	dissuade	VERB
taxlaw-2802	784	51	or	or	CCONJ
taxlaw-2802	784	52	inhibit	inhibit	VERB
taxlaw-2802	784	53	their	their	PRON
taxlaw-2802	784	54	own	own	ADJ
taxlaw-2802	784	55	clients	client	NOUN
taxlaw-2802	784	56	from	from	ADP
taxlaw-2802	784	57	engaging	engage	VERB
taxlaw-2802	784	58	in	in	ADP
taxlaw-2802	784	59	abusive	abusive	ADJ
taxlaw-2802	784	60	transactions	transaction	NOUN
taxlaw-2802	784	61	.	.	PUNCT
taxlaw-2802	785	1	this	this	PRON
taxlaw-2802	785	2	is	be	AUX
taxlaw-2802	785	3	true	true	ADJ
taxlaw-2802	785	4	for	for	ADP
taxlaw-2802	785	5	at	at	ADV
taxlaw-2802	785	6	least	least	ADV
taxlaw-2802	785	7	two	two	NUM
taxlaw-2802	785	8	reasons	reason	NOUN
taxlaw-2802	785	9	.	.	PUNCT
taxlaw-2802	786	1	first	first	ADV
taxlaw-2802	786	2	,	,	PUNCT
taxlaw-2802	786	3	the	the	DET
taxlaw-2802	786	4	irs	irs	PROPN
taxlaw-2802	786	5	simply	simply	ADV
taxlaw-2802	786	6	does	do	AUX
taxlaw-2802	786	7	not	not	PART
taxlaw-2802	786	8	have	have	VERB
taxlaw-2802	786	9	adequate	adequate	ADJ
taxlaw-2802	786	10	resources	resource	NOUN
taxlaw-2802	786	11	to	to	PART
taxlaw-2802	786	12	identify	identify	VERB
taxlaw-2802	786	13	and	and	CCONJ
taxlaw-2802	786	14	stop	stop	VERB
taxlaw-2802	786	15	all	all	DET
taxlaw-2802	786	16	abusive	abusive	ADJ
taxlaw-2802	786	17	tax	tax	NOUN
taxlaw-2802	786	18	shelter	shelter	NOUN
taxlaw-2802	786	19	activity	activity	NOUN
taxlaw-2802	786	20	on	on	ADP
taxlaw-2802	786	21	its	its	PRON
taxlaw-2802	786	22	own.165	own.165	NOUN
taxlaw-2802	786	23	there	there	PRON
taxlaw-2802	786	24	is	be	VERB
taxlaw-2802	786	25	a	a	DET
taxlaw-2802	786	26	mismatch	mismatch	NOUN
taxlaw-2802	786	27	in	in	ADP
taxlaw-2802	786	28	resources	resource	NOUN
taxlaw-2802	786	29	between	between	ADP
taxlaw-2802	786	30	the	the	DET
taxlaw-2802	786	31	private	private	ADJ
taxlaw-2802	786	32	tax	tax	NOUN
taxlaw-2802	786	33	bar	bar	NOUN
taxlaw-2802	786	34	and	and	CCONJ
taxlaw-2802	786	35	government	government	NOUN
taxlaw-2802	786	36	tax	tax	NOUN
taxlaw-2802	786	37	attorneys	attorney	NOUN
taxlaw-2802	786	38	that	that	PRON
taxlaw-2802	786	39	is	be	AUX
taxlaw-2802	786	40	reflected	reflect	VERB
taxlaw-2802	786	41	both	both	PRON
taxlaw-2802	786	42	in	in	ADP
taxlaw-2802	786	43	the	the	DET
taxlaw-2802	786	44	low	low	ADJ
taxlaw-2802	786	45	audit	audit	NOUN
taxlaw-2802	786	46	rate	rate	NOUN
taxlaw-2802	786	47	and	and	CCONJ
taxlaw-2802	786	48	,	,	PUNCT
taxlaw-2802	786	49	more	more	ADV
taxlaw-2802	786	50	generally	generally	ADV
taxlaw-2802	786	51	,	,	PUNCT
taxlaw-2802	786	52	in	in	ADP
taxlaw-2802	786	53	the	the	DET
taxlaw-2802	786	54	comparatively	comparatively	ADV
taxlaw-2802	786	55	lean	lean	ADJ
taxlaw-2802	786	56	manner	manner	NOUN
taxlaw-2802	786	57	in	in	ADP
taxlaw-2802	786	58	which	which	PRON
taxlaw-2802	786	59	the	the	DET
taxlaw-2802	786	60	government	government	NOUN
taxlaw-2802	786	61	staffs	staff	NOUN
taxlaw-2802	786	62	all	all	DET
taxlaw-2802	786	63	enforcement	enforcement	NOUN
taxlaw-2802	786	64	matters.166	matters.166	NOUN
taxlaw-2802	786	65	second	second	ADJ
taxlaw-2802	786	66	,	,	PUNCT
taxlaw-2802	786	67	and	and	CCONJ
taxlaw-2802	786	68	even	even	ADV
taxlaw-2802	786	69	more	more	ADV
taxlaw-2802	786	70	importantly	importantly	ADV
taxlaw-2802	786	71	,	,	PUNCT
taxlaw-2802	786	72	the	the	DET
taxlaw-2802	786	73	government	government	NOUN
taxlaw-2802	786	74	is	be	AUX
taxlaw-2802	786	75	significantly	significantly	ADV
taxlaw-2802	786	76	limited	limit	VERB
taxlaw-2802	786	77	in	in	ADP
taxlaw-2802	786	78	its	its	PRON
taxlaw-2802	786	79	access	access	NOUN
taxlaw-2802	786	80	to	to	ADP
taxlaw-2802	786	81	information	information	NOUN
taxlaw-2802	786	82	.	.	PUNCT
taxlaw-2802	787	1	in	in	ADP
taxlaw-2802	787	2	our	our	PRON
taxlaw-2802	787	3	system	system	NOUN
taxlaw-2802	787	4	of	of	ADP
taxlaw-2802	787	5	voluntary	voluntary	ADJ
taxlaw-2802	787	6	compliance	compliance	NOUN
taxlaw-2802	787	7	,	,	PUNCT
taxlaw-2802	787	8	the	the	DET
taxlaw-2802	787	9	taxpayer	taxpayer	NOUN
taxlaw-2802	787	10	typically	typically	ADV
taxlaw-2802	787	11	controls	control	VERB
taxlaw-2802	787	12	the	the	DET
taxlaw-2802	787	13	flow	flow	NOUN
taxlaw-2802	787	14	of	of	ADP
taxlaw-2802	787	15	tax	tax	NOUN
taxlaw-2802	787	16	information	information	NOUN
taxlaw-2802	787	17	to	to	ADP
taxlaw-2802	787	18	the	the	DET
taxlaw-2802	787	19	government	government	NOUN
taxlaw-2802	787	20	,	,	PUNCT
taxlaw-2802	787	21	generally	generally	ADV
taxlaw-2802	787	22	reporting	report	VERB
taxlaw-2802	787	23	only	only	ADV
taxlaw-2802	787	24	what	what	PRON
taxlaw-2802	787	25	the	the	DET
taxlaw-2802	787	26	irs	irs	PROPN
taxlaw-2802	787	27	specifically	specifically	ADV
taxlaw-2802	787	28	requests	request	VERB
taxlaw-2802	787	29	(	(	PUNCT
taxlaw-2802	787	30	and	and	CCONJ
taxlaw-2802	787	31	usually	usually	ADV
taxlaw-2802	787	32	construing	construe	VERB
taxlaw-2802	787	33	those	those	DET
taxlaw-2802	787	34	requests	request	NOUN
taxlaw-2802	787	35	in	in	ADP
taxlaw-2802	787	36	the	the	DET
taxlaw-2802	787	37	narrowest	narrow	ADJ
taxlaw-2802	787	38	,	,	PUNCT
taxlaw-2802	787	39	most	most	ADJ
taxlaw-2802	787	40	self	self	NOUN
taxlaw-2802	787	41	-	-	PUNCT
taxlaw-2802	787	42	interested	interest	VERB
taxlaw-2802	787	43	manner).167	manner).167	ADJ
taxlaw-2802	787	44	as	as	ADP
taxlaw-2802	787	45	a	a	DET
taxlaw-2802	787	46	result	result	NOUN
taxlaw-2802	787	47	,	,	PUNCT
taxlaw-2802	787	48	no	no	ADV
taxlaw-2802	787	49	matter	matter	ADV
taxlaw-2802	787	50	how	how	SCONJ
taxlaw-2802	787	51	163	163	NUM
taxlaw-2802	787	52	.	.	PUNCT
taxlaw-2802	788	1	see	see	VERB
taxlaw-2802	788	2	,	,	PUNCT
taxlaw-2802	788	3	e.g.	e.g.	ADV
taxlaw-2802	788	4	,	,	PUNCT
taxlaw-2802	788	5	rostain	rostain	NOUN
taxlaw-2802	788	6	,	,	PUNCT
taxlaw-2802	788	7	supra	supra	PROPN
taxlaw-2802	788	8	note	note	NOUN
taxlaw-2802	788	9	73	73	NUM
taxlaw-2802	788	10	,	,	PUNCT
taxlaw-2802	788	11	at	at	ADP
taxlaw-2802	788	12	93	93	NUM
taxlaw-2802	788	13	(	(	PUNCT
taxlaw-2802	788	14	noting	note	VERB
taxlaw-2802	788	15	,	,	PUNCT
taxlaw-2802	788	16	in	in	ADP
taxlaw-2802	788	17	a	a	DET
taxlaw-2802	788	18	discussion	discussion	NOUN
taxlaw-2802	788	19	of	of	ADP
taxlaw-2802	788	20	attorneys	attorney	NOUN
taxlaw-2802	788	21	’	'	PUNCT
taxlaw-2802	788	22	role	role	NOUN
taxlaw-2802	788	23	in	in	ADP
taxlaw-2802	788	24	the	the	DET
taxlaw-2802	788	25	rise	rise	NOUN
taxlaw-2802	788	26	of	of	ADP
taxlaw-2802	788	27	the	the	DET
taxlaw-2802	788	28	1990s	1990	NOUN
taxlaw-2802	788	29	corporate	corporate	ADJ
taxlaw-2802	788	30	tax	tax	NOUN
taxlaw-2802	788	31	shelter	shelter	NOUN
taxlaw-2802	788	32	market	market	NOUN
taxlaw-2802	788	33	,	,	PUNCT
taxlaw-2802	788	34	that	that	SCONJ
taxlaw-2802	788	35	“	"	PUNCT
taxlaw-2802	788	36	[	[	X
taxlaw-2802	788	37	t]he	t]he	ADV
taxlaw-2802	788	38	general	general	ADJ
taxlaw-2802	788	39	standards	standard	NOUN
taxlaw-2802	788	40	for	for	ADP
taxlaw-2802	788	41	tax	tax	NOUN
taxlaw-2802	788	42	advice	advice	NOUN
taxlaw-2802	788	43	in	in	ADP
taxlaw-2802	788	44	the	the	DET
taxlaw-2802	788	45	regulations	regulation	NOUN
taxlaw-2802	788	46	did	do	AUX
taxlaw-2802	788	47	not	not	PART
taxlaw-2802	788	48	inhibit	inhibit	VERB
taxlaw-2802	788	49	lawyers	lawyer	NOUN
taxlaw-2802	788	50	from	from	ADP
taxlaw-2802	788	51	providing	provide	VERB
taxlaw-2802	788	52	opinions	opinion	NOUN
taxlaw-2802	788	53	for	for	ADP
taxlaw-2802	788	54	abusive	abusive	ADJ
taxlaw-2802	788	55	transactions	transaction	NOUN
taxlaw-2802	788	56	;	;	PUNCT
taxlaw-2802	788	57	nor	nor	CCONJ
taxlaw-2802	788	58	had	have	VERB
taxlaw-2802	788	59	the	the	DET
taxlaw-2802	788	60	american	american	PROPN
taxlaw-2802	788	61	bar	bar	PROPN
taxlaw-2802	788	62	association	association	NOUN
taxlaw-2802	788	63	enunciated	enunciate	VERB
taxlaw-2802	788	64	stricter	strict	ADJ
taxlaw-2802	788	65	standards	standard	NOUN
taxlaw-2802	788	66	.	.	PUNCT
taxlaw-2802	788	67	”	"	PUNCT
taxlaw-2802	788	68	)	)	PUNCT
taxlaw-2802	788	69	.	.	PUNCT
taxlaw-2802	789	1	for	for	ADP
taxlaw-2802	789	2	more	more	ADJ
taxlaw-2802	789	3	about	about	ADP
taxlaw-2802	789	4	the	the	DET
taxlaw-2802	789	5	inadequacy	inadequacy	NOUN
taxlaw-2802	789	6	of	of	ADP
taxlaw-2802	789	7	professional	professional	ADJ
taxlaw-2802	789	8	ethics	ethic	NOUN
taxlaw-2802	789	9	rules	rule	NOUN
taxlaw-2802	789	10	to	to	PART
taxlaw-2802	789	11	curb	curb	VERB
taxlaw-2802	789	12	the	the	DET
taxlaw-2802	789	13	delivery	delivery	NOUN
taxlaw-2802	789	14	of	of	ADP
taxlaw-2802	789	15	unsound	unsound	ADJ
taxlaw-2802	789	16	legal	legal	ADJ
taxlaw-2802	789	17	opinions	opinion	NOUN
taxlaw-2802	789	18	that	that	PRON
taxlaw-2802	789	19	facilitate	facilitate	VERB
taxlaw-2802	789	20	abusive	abusive	ADJ
taxlaw-2802	789	21	tax	tax	NOUN
taxlaw-2802	789	22	shelters	shelter	NOUN
taxlaw-2802	789	23	,	,	PUNCT
taxlaw-2802	789	24	see	see	VERB
taxlaw-2802	789	25	supra	supra	PROPN
taxlaw-2802	789	26	note	note	PROPN
taxlaw-2802	789	27	97	97	NUM
taxlaw-2802	789	28	and	and	CCONJ
taxlaw-2802	789	29	accompanying	accompany	VERB
taxlaw-2802	789	30	text	text	NOUN
taxlaw-2802	789	31	.	.	PUNCT
taxlaw-2802	790	1	164	164	NUM
taxlaw-2802	790	2	.	.	PUNCT
taxlaw-2802	791	1	see	see	VERB
taxlaw-2802	791	2	generally	generally	ADV
taxlaw-2802	791	3	schizer	schizer	VERB
taxlaw-2802	791	4	,	,	PUNCT
taxlaw-2802	791	5	supra	supra	PROPN
taxlaw-2802	791	6	note	note	PROPN
taxlaw-2802	791	7	100	100	NUM
taxlaw-2802	791	8	;	;	PUNCT
taxlaw-2802	791	9	see	see	VERB
taxlaw-2802	791	10	also	also	ADV
taxlaw-2802	791	11	schumacher	schumacher	PROPN
taxlaw-2802	791	12	,	,	PUNCT
taxlaw-2802	791	13	supra	supra	PROPN
taxlaw-2802	791	14	note	note	PROPN
taxlaw-2802	791	15	72	72	NUM
taxlaw-2802	791	16	,	,	PUNCT
taxlaw-2802	791	17	at	at	ADP
taxlaw-2802	791	18	100	100	NUM
taxlaw-2802	791	19	.	.	PUNCT
taxlaw-2802	791	20	165	165	NUM
taxlaw-2802	791	21	.	.	PUNCT
taxlaw-2802	792	1	for	for	ADP
taxlaw-2802	792	2	a	a	DET
taxlaw-2802	792	3	detailed	detailed	ADJ
taxlaw-2802	792	4	discussion	discussion	NOUN
taxlaw-2802	792	5	of	of	ADP
taxlaw-2802	792	6	the	the	DET
taxlaw-2802	792	7	limits	limit	NOUN
taxlaw-2802	792	8	of	of	ADP
taxlaw-2802	792	9	the	the	DET
taxlaw-2802	792	10	government	government	NOUN
taxlaw-2802	792	11	’s	’s	PART
taxlaw-2802	792	12	tax	tax	NOUN
taxlaw-2802	792	13	enforcement	enforcement	NOUN
taxlaw-2802	792	14	resources	resource	NOUN
taxlaw-2802	792	15	,	,	PUNCT
taxlaw-2802	792	16	and	and	CCONJ
taxlaw-2802	792	17	the	the	DET
taxlaw-2802	792	18	mismatch	mismatch	NOUN
taxlaw-2802	792	19	in	in	ADP
taxlaw-2802	792	20	resources	resource	NOUN
taxlaw-2802	792	21	between	between	ADP
taxlaw-2802	792	22	the	the	DET
taxlaw-2802	792	23	irs	irs	PROPN
taxlaw-2802	792	24	and	and	CCONJ
taxlaw-2802	792	25	the	the	DET
taxlaw-2802	792	26	private	private	ADJ
taxlaw-2802	792	27	tax	tax	NOUN
taxlaw-2802	792	28	bar	bar	NOUN
taxlaw-2802	792	29	,	,	PUNCT
taxlaw-2802	792	30	in	in	ADP
taxlaw-2802	792	31	particular	particular	ADJ
taxlaw-2802	792	32	,	,	PUNCT
taxlaw-2802	792	33	see	see	VERB
taxlaw-2802	792	34	schizer	schizer	NOUN
taxlaw-2802	792	35	,	,	PUNCT
taxlaw-2802	792	36	supra	supra	PROPN
taxlaw-2802	792	37	note	note	PROPN
taxlaw-2802	792	38	100	100	NUM
taxlaw-2802	792	39	,	,	PUNCT
taxlaw-2802	792	40	at	at	ADP
taxlaw-2802	792	41	331	331	NUM
taxlaw-2802	792	42	-	-	SYM
taxlaw-2802	792	43	45	45	NUM
taxlaw-2802	792	44	;	;	PUNCT
taxlaw-2802	792	45	see	see	VERB
taxlaw-2802	792	46	also	also	ADV
taxlaw-2802	792	47	schumacher	schumacher	PROPN
taxlaw-2802	792	48	,	,	PUNCT
taxlaw-2802	792	49	supra	supra	PROPN
taxlaw-2802	792	50	note	note	PROPN
taxlaw-2802	792	51	72	72	NUM
taxlaw-2802	792	52	,	,	PUNCT
taxlaw-2802	792	53	at	at	ADP
taxlaw-2802	792	54	100	100	NUM
taxlaw-2802	792	55	(	(	PUNCT
taxlaw-2802	792	56	“	"	PUNCT
taxlaw-2802	792	57	the	the	DET
taxlaw-2802	792	58	enforcement	enforcement	NOUN
taxlaw-2802	792	59	budget	budget	NOUN
taxlaw-2802	792	60	is	be	AUX
taxlaw-2802	792	61	insufficient	insufficient	ADJ
taxlaw-2802	792	62	for	for	SCONJ
taxlaw-2802	792	63	the	the	DET
taxlaw-2802	792	64	government	government	NOUN
taxlaw-2802	792	65	to	to	PART
taxlaw-2802	792	66	ever	ever	ADV
taxlaw-2802	792	67	fully	fully	ADV
taxlaw-2802	792	68	win	win	VERB
taxlaw-2802	792	69	the	the	DET
taxlaw-2802	792	70	tax	tax	NOUN
taxlaw-2802	792	71	shelter	shelter	NOUN
taxlaw-2802	792	72	war	war	NOUN
taxlaw-2802	792	73	.	.	PUNCT
taxlaw-2802	792	74	”	"	PUNCT
taxlaw-2802	792	75	)	)	PUNCT
taxlaw-2802	793	1	(	(	PUNCT
taxlaw-2802	793	2	citations	citation	NOUN
taxlaw-2802	793	3	omitted	omit	VERB
taxlaw-2802	793	4	)	)	PUNCT
taxlaw-2802	793	5	.	.	PUNCT
taxlaw-2802	794	1	166	166	NUM
taxlaw-2802	794	2	.	.	X
taxlaw-2802	794	3	schizer	schizer	NOUN
taxlaw-2802	794	4	,	,	PUNCT
taxlaw-2802	794	5	supra	supra	PROPN
taxlaw-2802	794	6	note	note	PROPN
taxlaw-2802	794	7	100	100	NUM
taxlaw-2802	794	8	,	,	PUNCT
taxlaw-2802	794	9	at	at	ADP
taxlaw-2802	794	10	331	331	NUM
taxlaw-2802	794	11	.	.	PUNCT
taxlaw-2802	794	12	167	167	NUM
taxlaw-2802	794	13	.	.	PUNCT
taxlaw-2802	795	1	i	i	PRON
taxlaw-2802	795	2	d.	d.	PROPN
taxlaw-2802	795	3	at	at	ADP
taxlaw-2802	795	4	337	337	NUM
taxlaw-2802	795	5	(	(	PUNCT
taxlaw-2802	795	6	“	"	PUNCT
taxlaw-2802	795	7	[	[	X
taxlaw-2802	795	8	taxpayers	taxpayer	NOUN
taxlaw-2802	795	9	]	]	PUNCT
taxlaw-2802	795	10	have	have	VERB
taxlaw-2802	795	11	the	the	DET
taxlaw-2802	795	12	further	further	ADJ
taxlaw-2802	795	13	advantage	advantage	NOUN
taxlaw-2802	795	14	of	of	ADP
taxlaw-2802	795	15	controlling	control	VERB
taxlaw-2802	795	16	the	the	DET
taxlaw-2802	795	17	flow	flow	NOUN
taxlaw-2802	795	18	of	of	ADP
taxlaw-2802	795	19	information	information	NOUN
taxlaw-2802	795	20	to	to	ADP
taxlaw-2802	795	21	the	the	DET
taxlaw-2802	795	22	government	government	NOUN
taxlaw-2802	795	23	,	,	PUNCT
taxlaw-2802	795	24	offering	offer	VERB
taxlaw-2802	795	25	only	only	ADV
taxlaw-2802	795	26	what	what	PRON
taxlaw-2802	795	27	the	the	DET
taxlaw-2802	795	28	government	government	NOUN
taxlaw-2802	795	29	requests	request	VERB
taxlaw-2802	795	30	(	(	PUNCT
taxlaw-2802	795	31	and	and	CCONJ
taxlaw-2802	795	32	,	,	PUNCT
taxlaw-2802	795	33	even	even	ADV
taxlaw-2802	795	34	then	then	ADV
taxlaw-2802	795	35	,	,	PUNCT
taxlaw-2802	795	36	typically	typically	ADV
taxlaw-2802	795	37	construing	construe	VERB
taxlaw-2802	795	38	the	the	DET
taxlaw-2802	795	39	government	government	NOUN
taxlaw-2802	795	40	’s	’s	PART
taxlaw-2802	795	41	request	request	NOUN
taxlaw-2802	795	42	in	in	ADP
taxlaw-2802	795	43	a	a	DET
taxlaw-2802	795	44	self	self	NOUN
taxlaw-2802	795	45	-	-	PUNCT
taxlaw-2802	795	46	interested	interested	ADJ
taxlaw-2802	795	47	way	way	NOUN
taxlaw-2802	795	48	)	)	PUNCT
taxlaw-2802	795	49	.	.	PUNCT
taxlaw-2802	795	50	”	"	PUNCT
taxlaw-2802	795	51	)	)	PUNCT
taxlaw-2802	795	52	.	.	PUNCT
taxlaw-2802	796	1	2011	2011	NUM
taxlaw-2802	796	2	]	]	PUNCT
taxlaw-2802	796	3	circular	circular	PROPN
taxlaw-2802	796	4	argume	argume	PROPN
taxlaw-2802	796	5	�	�	PROPN
taxlaw-2802	796	6	t	t	PROPN
taxlaw-2802	796	7	181	181	NUM
taxlaw-2802	796	8	many	many	ADJ
taxlaw-2802	796	9	resources	resource	NOUN
taxlaw-2802	796	10	it	it	PRON
taxlaw-2802	796	11	throws	throw	VERB
taxlaw-2802	796	12	at	at	ADP
taxlaw-2802	796	13	enforcement	enforcement	NOUN
taxlaw-2802	796	14	,	,	PUNCT
taxlaw-2802	796	15	the	the	DET
taxlaw-2802	796	16	government	government	NOUN
taxlaw-2802	796	17	often	often	ADV
taxlaw-2802	796	18	may	may	AUX
taxlaw-2802	796	19	not	not	PART
taxlaw-2802	796	20	learn	learn	VERB
taxlaw-2802	796	21	about	about	ADP
taxlaw-2802	796	22	abusive	abusive	ADJ
taxlaw-2802	796	23	tax	tax	NOUN
taxlaw-2802	796	24	shelters	shelter	NOUN
taxlaw-2802	796	25	until	until	SCONJ
taxlaw-2802	796	26	long	long	ADV
taxlaw-2802	796	27	after	after	SCONJ
taxlaw-2802	796	28	they	they	PRON
taxlaw-2802	796	29	have	have	AUX
taxlaw-2802	796	30	been	be	AUX
taxlaw-2802	796	31	completed	complete	VERB
taxlaw-2802	796	32	.	.	PUNCT
taxlaw-2802	797	1	many	many	ADJ
taxlaw-2802	797	2	times	time	NOUN
taxlaw-2802	797	3	,	,	PUNCT
taxlaw-2802	797	4	the	the	DET
taxlaw-2802	797	5	government	government	NOUN
taxlaw-2802	797	6	will	will	AUX
taxlaw-2802	797	7	not	not	PART
taxlaw-2802	797	8	make	make	VERB
taxlaw-2802	797	9	the	the	DET
taxlaw-2802	797	10	discovery	discovery	NOUN
taxlaw-2802	797	11	until	until	ADP
taxlaw-2802	797	12	after	after	SCONJ
taxlaw-2802	797	13	a	a	DET
taxlaw-2802	797	14	particular	particular	ADJ
taxlaw-2802	797	15	type	type	NOUN
taxlaw-2802	797	16	of	of	ADP
taxlaw-2802	797	17	shelter	shelter	NOUN
taxlaw-2802	797	18	has	have	AUX
taxlaw-2802	797	19	proliferated	proliferate	VERB
taxlaw-2802	797	20	repeatedly	repeatedly	ADV
taxlaw-2802	797	21	throughout	throughout	ADP
taxlaw-2802	797	22	the	the	DET
taxlaw-2802	797	23	market	market	NOUN
taxlaw-2802	797	24	.	.	PUNCT
taxlaw-2802	798	1	it	it	PRON
taxlaw-2802	798	2	is	be	AUX
taxlaw-2802	798	3	therefore	therefore	ADV
taxlaw-2802	798	4	well	well	ADV
taxlaw-2802	798	5	recognized	recognize	VERB
taxlaw-2802	798	6	that	that	SCONJ
taxlaw-2802	798	7	“	"	PUNCT
taxlaw-2802	798	8	the	the	DET
taxlaw-2802	798	9	irs	irs	PROPN
taxlaw-2802	798	10	can	can	AUX
taxlaw-2802	798	11	not	not	PART
taxlaw-2802	798	12	solve	solve	VERB
taxlaw-2802	798	13	the	the	DET
taxlaw-2802	798	14	shelter	shelter	NOUN
taxlaw-2802	798	15	problem	problem	NOUN
taxlaw-2802	798	16	without	without	ADP
taxlaw-2802	798	17	the	the	DET
taxlaw-2802	798	18	help	help	NOUN
taxlaw-2802	798	19	of	of	ADP
taxlaw-2802	798	20	the	the	DET
taxlaw-2802	798	21	bar	bar	NOUN
taxlaw-2802	798	22	and	and	CCONJ
taxlaw-2802	798	23	tax	tax	NOUN
taxlaw-2802	798	24	professionals	professional	NOUN
taxlaw-2802	798	25	in	in	ADP
taxlaw-2802	798	26	general	general	ADJ
taxlaw-2802	798	27	.	.	PUNCT
taxlaw-2802	798	28	”168	”168	PROPN
taxlaw-2802	798	29	even	even	ADV
taxlaw-2802	798	30	relative	relative	ADJ
taxlaw-2802	798	31	to	to	ADP
taxlaw-2802	798	32	other	other	ADJ
taxlaw-2802	798	33	tax	tax	NOUN
taxlaw-2802	798	34	professionals	professional	NOUN
taxlaw-2802	798	35	,	,	PUNCT
taxlaw-2802	798	36	such	such	ADJ
taxlaw-2802	798	37	as	as	ADP
taxlaw-2802	798	38	tax	tax	NOUN
taxlaw-2802	798	39	accountants	accountant	NOUN
taxlaw-2802	798	40	,	,	PUNCT
taxlaw-2802	798	41	tax	tax	NOUN
taxlaw-2802	798	42	attorneys	attorney	NOUN
taxlaw-2802	798	43	are	be	AUX
taxlaw-2802	798	44	particularly	particularly	ADV
taxlaw-2802	798	45	well	well	ADV
taxlaw-2802	798	46	suited	suited	ADJ
taxlaw-2802	798	47	to	to	ADP
taxlaw-2802	798	48	the	the	DET
taxlaw-2802	798	49	role	role	NOUN
taxlaw-2802	798	50	of	of	ADP
taxlaw-2802	798	51	policing	police	VERB
taxlaw-2802	798	52	their	their	PRON
taxlaw-2802	798	53	clients	client	NOUN
taxlaw-2802	798	54	’	’	PART
taxlaw-2802	798	55	tax	tax	NOUN
taxlaw-2802	798	56	shelter	shelter	NOUN
taxlaw-2802	798	57	activity	activity	NOUN
taxlaw-2802	798	58	,	,	PUNCT
taxlaw-2802	798	59	because	because	SCONJ
taxlaw-2802	798	60	of	of	ADP
taxlaw-2802	798	61	their	their	PRON
taxlaw-2802	798	62	unique	unique	ADJ
taxlaw-2802	798	63	understanding	understanding	NOUN
taxlaw-2802	798	64	of	of	ADP
taxlaw-2802	798	65	the	the	DET
taxlaw-2802	798	66	judiciallycreated	judiciallycreate	VERB
taxlaw-2802	798	67	legal	legal	ADJ
taxlaw-2802	798	68	doctrines	doctrine	NOUN
taxlaw-2802	798	69	that	that	PRON
taxlaw-2802	798	70	distinguish	distinguish	VERB
taxlaw-2802	798	71	between	between	ADP
taxlaw-2802	798	72	abusive	abusive	ADJ
taxlaw-2802	798	73	and	and	CCONJ
taxlaw-2802	798	74	legitimate	legitimate	ADJ
taxlaw-2802	798	75	transactions.169	transactions.169	NOUN
taxlaw-2802	798	76	judicial	judicial	ADJ
taxlaw-2802	798	77	constructs	construct	NOUN
taxlaw-2802	798	78	such	such	ADJ
taxlaw-2802	798	79	as	as	ADP
taxlaw-2802	798	80	the	the	DET
taxlaw-2802	798	81	business	business	NOUN
taxlaw-2802	798	82	purpose	purpose	NOUN
taxlaw-2802	798	83	doctrine	doctrine	NOUN
taxlaw-2802	798	84	and	and	CCONJ
taxlaw-2802	798	85	the	the	DET
taxlaw-2802	798	86	newly	newly	ADV
taxlaw-2802	798	87	-	-	PUNCT
taxlaw-2802	798	88	codified	codify	VERB
taxlaw-2802	798	89	economic	economic	ADJ
taxlaw-2802	798	90	substance	substance	NOUN
taxlaw-2802	798	91	doctrine170	doctrine170	PROPN
taxlaw-2802	798	92	give	give	VERB
taxlaw-2802	798	93	weight	weight	NOUN
taxlaw-2802	798	94	and	and	CCONJ
taxlaw-2802	798	95	effect	effect	NOUN
taxlaw-2802	798	96	to	to	ADP
taxlaw-2802	798	97	the	the	DET
taxlaw-2802	798	98	fundamental	fundamental	ADJ
taxlaw-2802	798	99	idea	idea	NOUN
taxlaw-2802	798	100	that	that	SCONJ
taxlaw-2802	798	101	the	the	DET
taxlaw-2802	798	102	code	code	NOUN
taxlaw-2802	798	103	is	be	AUX
taxlaw-2802	798	104	intended	intend	VERB
taxlaw-2802	798	105	to	to	PART
taxlaw-2802	798	106	tax	tax	NOUN
taxlaw-2802	798	107	income	income	NOUN
taxlaw-2802	798	108	,	,	PUNCT
taxlaw-2802	798	109	minus	minus	CCONJ
taxlaw-2802	798	110	only	only	ADV
taxlaw-2802	798	111	the	the	DET
taxlaw-2802	798	112	cost	cost	NOUN
taxlaw-2802	798	113	of	of	ADP
taxlaw-2802	798	114	generating	generate	VERB
taxlaw-2802	798	115	such	such	ADJ
taxlaw-2802	798	116	income	income	NOUN
taxlaw-2802	798	117	,	,	PUNCT
taxlaw-2802	798	118	and	and	CCONJ
taxlaw-2802	798	119	that	that	SCONJ
taxlaw-2802	798	120	the	the	DET
taxlaw-2802	798	121	only	only	ADJ
taxlaw-2802	798	122	legitimate	legitimate	ADJ
taxlaw-2802	798	123	tax	tax	NOUN
taxlaw-2802	798	124	deductions	deduction	NOUN
taxlaw-2802	798	125	are	be	AUX
taxlaw-2802	798	126	therefore	therefore	ADV
taxlaw-2802	798	127	those	those	PRON
taxlaw-2802	798	128	which	which	PRON
taxlaw-2802	798	129	arise	arise	VERB
taxlaw-2802	798	130	from	from	ADP
taxlaw-2802	798	131	activity	activity	NOUN
taxlaw-2802	798	132	undertaken	undertake	VERB
taxlaw-2802	798	133	with	with	ADP
taxlaw-2802	798	134	an	an	DET
taxlaw-2802	798	135	intent	intent	NOUN
taxlaw-2802	798	136	(	(	PUNCT
taxlaw-2802	798	137	and	and	CCONJ
taxlaw-2802	798	138	reasonable	reasonable	ADJ
taxlaw-2802	798	139	expectation	expectation	NOUN
taxlaw-2802	798	140	)	)	PUNCT
taxlaw-2802	798	141	to	to	PART
taxlaw-2802	798	142	generate	generate	VERB
taxlaw-2802	798	143	income.171	income.171	PROPN
taxlaw-2802	798	144	as	as	ADP
taxlaw-2802	798	145	noted	note	VERB
taxlaw-2802	798	146	above,172	above,172	NOUN
taxlaw-2802	798	147	one	one	NUM
taxlaw-2802	798	148	significant	significant	ADJ
taxlaw-2802	798	149	contributor	contributor	NOUN
taxlaw-2802	798	150	to	to	ADP
taxlaw-2802	798	151	the	the	DET
taxlaw-2802	798	152	rise	rise	NOUN
taxlaw-2802	798	153	of	of	ADP
taxlaw-2802	798	154	the	the	DET
taxlaw-2802	798	155	abusive	abusive	ADJ
taxlaw-2802	798	156	corporate	corporate	ADJ
taxlaw-2802	798	157	tax	tax	NOUN
taxlaw-2802	798	158	shelter	shelter	NOUN
taxlaw-2802	798	159	market	market	NOUN
taxlaw-2802	798	160	in	in	ADP
taxlaw-2802	798	161	the	the	DET
taxlaw-2802	798	162	1990s	1990s	NUM
taxlaw-2802	798	163	was	be	AUX
taxlaw-2802	798	164	an	an	DET
taxlaw-2802	798	165	increased	increase	VERB
taxlaw-2802	798	166	adherence	adherence	NOUN
taxlaw-2802	798	167	to	to	ADP
taxlaw-2802	798	168	hyper	hyper	ADJ
taxlaw-2802	798	169	-	-	ADJ
taxlaw-2802	798	170	textual	textual	ADJ
taxlaw-2802	798	171	interpretations	interpretation	NOUN
taxlaw-2802	798	172	of	of	ADP
taxlaw-2802	798	173	the	the	DET
taxlaw-2802	798	174	tax	tax	NOUN
taxlaw-2802	798	175	law	law	NOUN
taxlaw-2802	798	176	,	,	PUNCT
taxlaw-2802	798	177	in	in	ADP
taxlaw-2802	798	178	which	which	PRON
taxlaw-2802	798	179	overly	overly	ADV
taxlaw-2802	798	180	aggressive	aggressive	ADJ
taxlaw-2802	798	181	transactions	transaction	NOUN
taxlaw-2802	798	182	were	be	AUX
taxlaw-2802	798	183	justified	justify	VERB
taxlaw-2802	798	184	on	on	ADP
taxlaw-2802	798	185	the	the	DET
taxlaw-2802	798	186	basis	basis	NOUN
taxlaw-2802	798	187	of	of	ADP
taxlaw-2802	798	188	literal	literal	ADJ
taxlaw-2802	798	189	readings	reading	NOUN
taxlaw-2802	798	190	of	of	ADP
taxlaw-2802	798	191	code	code	NOUN
taxlaw-2802	798	192	provisions	provision	NOUN
taxlaw-2802	798	193	,	,	PUNCT
taxlaw-2802	798	194	without	without	ADP
taxlaw-2802	798	195	giving	give	VERB
taxlaw-2802	798	196	any	any	DET
taxlaw-2802	798	197	consideration	consideration	NOUN
taxlaw-2802	798	198	to	to	ADP
taxlaw-2802	798	199	the	the	DET
taxlaw-2802	798	200	economic	economic	ADJ
taxlaw-2802	798	201	substance	substance	NOUN
taxlaw-2802	798	202	or	or	CCONJ
taxlaw-2802	798	203	business	business	NOUN
taxlaw-2802	798	204	purpose	purpose	NOUN
taxlaw-2802	798	205	doctrines.173	doctrines.173	PROPN
taxlaw-2802	798	206	just	just	ADV
taxlaw-2802	798	207	as	as	SCONJ
taxlaw-2802	798	208	ignoring	ignore	VERB
taxlaw-2802	798	209	those	those	DET
taxlaw-2802	798	210	doctrines	doctrine	NOUN
taxlaw-2802	798	211	was	be	AUX
taxlaw-2802	798	212	necessary	necessary	ADJ
taxlaw-2802	798	213	to	to	ADP
taxlaw-2802	798	214	the	the	DET
taxlaw-2802	798	215	completion	completion	NOUN
taxlaw-2802	798	216	of	of	ADP
taxlaw-2802	798	217	the	the	DET
taxlaw-2802	798	218	abusive	abusive	ADJ
taxlaw-2802	798	219	deals	deal	NOUN
taxlaw-2802	798	220	of	of	ADP
taxlaw-2802	798	221	the	the	DET
taxlaw-2802	798	222	1990s	1990	NOUN
taxlaw-2802	798	223	,	,	PUNCT
taxlaw-2802	798	224	anything	anything	PRON
taxlaw-2802	798	225	that	that	PRON
taxlaw-2802	798	226	restricts	restrict	VERB
taxlaw-2802	798	227	taxpayers	taxpayer	NOUN
taxlaw-2802	798	228	to	to	ADP
taxlaw-2802	798	229	endeavors	endeavor	NOUN
taxlaw-2802	798	230	which	which	PRON
taxlaw-2802	798	231	have	have	VERB
taxlaw-2802	798	232	economic	economic	ADJ
taxlaw-2802	798	233	substance	substance	NOUN
taxlaw-2802	798	234	and	and	CCONJ
taxlaw-2802	798	235	a	a	DET
taxlaw-2802	798	236	good	good	ADJ
taxlaw-2802	798	237	business	business	NOUN
taxlaw-2802	798	238	purpose	purpose	NOUN
taxlaw-2802	798	239	will	will	AUX
taxlaw-2802	798	240	,	,	PUNCT
taxlaw-2802	798	241	by	by	ADP
taxlaw-2802	798	242	definition	definition	NOUN
taxlaw-2802	798	243	,	,	PUNCT
taxlaw-2802	798	244	curtail	curtail	VERB
taxlaw-2802	798	245	unduly	unduly	ADV
taxlaw-2802	798	246	aggressive	aggressive	ADJ
taxlaw-2802	798	247	transactions	transaction	NOUN
taxlaw-2802	798	248	.	.	PUNCT
taxlaw-2802	799	1	this	this	PRON
taxlaw-2802	799	2	is	be	AUX
taxlaw-2802	799	3	where	where	SCONJ
taxlaw-2802	799	4	the	the	DET
taxlaw-2802	799	5	expertise	expertise	NOUN
taxlaw-2802	799	6	of	of	ADP
taxlaw-2802	799	7	a	a	DET
taxlaw-2802	799	8	private	private	ADJ
taxlaw-2802	799	9	practice	practice	NOUN
taxlaw-2802	799	10	tax	tax	NOUN
taxlaw-2802	799	11	attorney	attorney	NOUN
taxlaw-2802	799	12	,	,	PUNCT
taxlaw-2802	799	13	if	if	SCONJ
taxlaw-2802	799	14	properly	properly	ADV
taxlaw-2802	799	15	directed	direct	VERB
taxlaw-2802	799	16	,	,	PUNCT
taxlaw-2802	799	17	can	can	AUX
taxlaw-2802	799	18	be	be	AUX
taxlaw-2802	799	19	used	use	VERB
taxlaw-2802	799	20	168	168	NUM
taxlaw-2802	799	21	.	.	PUNCT
taxlaw-2802	800	1	schumacher	schumacher	PROPN
taxlaw-2802	800	2	,	,	PUNCT
taxlaw-2802	800	3	supra	supra	PROPN
taxlaw-2802	800	4	note	note	PROPN
taxlaw-2802	800	5	72	72	NUM
taxlaw-2802	800	6	,	,	PUNCT
taxlaw-2802	800	7	at	at	ADP
taxlaw-2802	800	8	100	100	NUM
taxlaw-2802	800	9	.	.	PUNCT
taxlaw-2802	800	10	169	169	NUM
taxlaw-2802	800	11	.	.	PUNCT
taxlaw-2802	801	1	rostain	rostain	PROPN
taxlaw-2802	801	2	,	,	PUNCT
taxlaw-2802	801	3	supra	supra	PROPN
taxlaw-2802	801	4	note	note	NOUN
taxlaw-2802	801	5	73	73	NUM
taxlaw-2802	801	6	,	,	PUNCT
taxlaw-2802	801	7	at	at	ADP
taxlaw-2802	801	8	82	82	NUM
taxlaw-2802	801	9	(	(	PUNCT
taxlaw-2802	801	10	“	"	PUNCT
taxlaw-2802	801	11	tax	tax	NOUN
taxlaw-2802	801	12	lawyers	lawyer	NOUN
taxlaw-2802	801	13	are	be	AUX
taxlaw-2802	801	14	especially	especially	ADV
taxlaw-2802	801	15	suited	suited	ADJ
taxlaw-2802	801	16	to	to	ADP
taxlaw-2802	801	17	this	this	DET
taxlaw-2802	801	18	gatekeeping	gatekeepe	VERB
taxlaw-2802	801	19	role	role	NOUN
taxlaw-2802	801	20	because	because	SCONJ
taxlaw-2802	801	21	of	of	ADP
taxlaw-2802	801	22	their	their	PRON
taxlaw-2802	801	23	expertise	expertise	NOUN
taxlaw-2802	801	24	in	in	ADP
taxlaw-2802	801	25	the	the	DET
taxlaw-2802	801	26	judicially	judicially	ADV
taxlaw-2802	801	27	created	create	VERB
taxlaw-2802	801	28	doctrines	doctrine	NOUN
taxlaw-2802	801	29	that	that	PRON
taxlaw-2802	801	30	developed	develop	VERB
taxlaw-2802	801	31	to	to	PART
taxlaw-2802	801	32	distinguish	distinguish	VERB
taxlaw-2802	801	33	abusive	abusive	ADJ
taxlaw-2802	801	34	tax	tax	NOUN
taxlaw-2802	801	35	shelters	shelter	NOUN
taxlaw-2802	801	36	from	from	ADP
taxlaw-2802	801	37	legitimate	legitimate	ADJ
taxlaw-2802	801	38	tax	tax	NOUN
taxlaw-2802	801	39	planning	planning	NOUN
taxlaw-2802	801	40	.	.	PUNCT
taxlaw-2802	801	41	”	"	PUNCT
taxlaw-2802	801	42	)	)	PUNCT
taxlaw-2802	801	43	;	;	PUNCT
taxlaw-2802	801	44	see	see	VERB
taxlaw-2802	801	45	also	also	ADV
taxlaw-2802	801	46	i	i	PROPN
taxlaw-2802	801	47	d.	d.	PROPN
taxlaw-2802	801	48	at	at	ADP
taxlaw-2802	801	49	114	114	NUM
taxlaw-2802	801	50	-	-	SYM
taxlaw-2802	801	51	15	15	NUM
taxlaw-2802	801	52	(	(	PUNCT
taxlaw-2802	801	53	“	"	PUNCT
taxlaw-2802	801	54	tax	tax	NOUN
taxlaw-2802	801	55	lawyers	lawyer	NOUN
taxlaw-2802	801	56	are	be	AUX
taxlaw-2802	801	57	appropriate	appropriate	ADJ
taxlaw-2802	801	58	gatekeepers	gatekeeper	NOUN
taxlaw-2802	801	59	because	because	SCONJ
taxlaw-2802	801	60	they	they	PRON
taxlaw-2802	801	61	enjoy	enjoy	VERB
taxlaw-2802	801	62	in	in	ADP
taxlaw-2802	801	63	-	-	PUNCT
taxlaw-2802	801	64	depth	depth	NOUN
taxlaw-2802	801	65	knowledge	knowledge	NOUN
taxlaw-2802	801	66	of	of	ADP
taxlaw-2802	801	67	cases	case	NOUN
taxlaw-2802	801	68	.	.	PUNCT
taxlaw-2802	801	69	”	"	PUNCT
taxlaw-2802	801	70	)	)	PUNCT
taxlaw-2802	801	71	.	.	PUNCT
taxlaw-2802	802	1	170	170	NUM
taxlaw-2802	802	2	.	.	PUNCT
taxlaw-2802	803	1	on	on	ADP
taxlaw-2802	803	2	may	may	PROPN
taxlaw-2802	803	3	30	30	NUM
taxlaw-2802	803	4	,	,	PUNCT
taxlaw-2802	803	5	2010	2010	NUM
taxlaw-2802	803	6	,	,	PUNCT
taxlaw-2802	803	7	the	the	DET
taxlaw-2802	803	8	economic	economic	ADJ
taxlaw-2802	803	9	substance	substance	NOUN
taxlaw-2802	803	10	doctrine	doctrine	NOUN
taxlaw-2802	803	11	was	be	AUX
taxlaw-2802	803	12	codified	codify	VERB
taxlaw-2802	803	13	at	at	ADP
taxlaw-2802	803	14	i.r.c	i.r.c	NOUN
taxlaw-2802	803	15	.	.	PUNCT
taxlaw-2802	804	1	§	§	PROPN
taxlaw-2802	804	2	7701(o	7701(o	NUM
taxlaw-2802	804	3	)	)	PUNCT
taxlaw-2802	804	4	.	.	PUNCT
taxlaw-2802	805	1	see	see	VERB
taxlaw-2802	805	2	supra	supra	PROPN
taxlaw-2802	805	3	note	note	PROPN
taxlaw-2802	805	4	99	99	NUM
taxlaw-2802	805	5	and	and	CCONJ
taxlaw-2802	805	6	accompanying	accompany	VERB
taxlaw-2802	805	7	text	text	NOUN
taxlaw-2802	805	8	.	.	PUNCT
taxlaw-2802	806	1	the	the	DET
taxlaw-2802	806	2	economic	economic	ADJ
taxlaw-2802	806	3	substance	substance	NOUN
taxlaw-2802	806	4	doctrine	doctrine	NOUN
taxlaw-2802	806	5	was	be	AUX
taxlaw-2802	806	6	judicially	judicially	ADV
taxlaw-2802	806	7	created	create	VERB
taxlaw-2802	806	8	,	,	PUNCT
taxlaw-2802	806	9	however	however	ADV
taxlaw-2802	806	10	,	,	PUNCT
taxlaw-2802	806	11	and	and	CCONJ
taxlaw-2802	806	12	prior	prior	ADV
taxlaw-2802	806	13	to	to	ADP
taxlaw-2802	806	14	§	§	PROPN
taxlaw-2802	806	15	7710(o	7710(o	NUM
taxlaw-2802	806	16	)	)	PUNCT
taxlaw-2802	806	17	,	,	PUNCT
taxlaw-2802	806	18	it	it	PRON
taxlaw-2802	806	19	was	be	AUX
taxlaw-2802	806	20	a	a	DET
taxlaw-2802	806	21	common	common	ADJ
taxlaw-2802	806	22	-	-	PUNCT
taxlaw-2802	806	23	law	law	NOUN
taxlaw-2802	806	24	doctrine	doctrine	NOUN
taxlaw-2802	806	25	.	.	PUNCT
taxlaw-2802	807	1	see	see	VERB
taxlaw-2802	807	2	supra	supra	PROPN
taxlaw-2802	807	3	note	note	PROPN
taxlaw-2802	807	4	98	98	NUM
taxlaw-2802	807	5	.	.	PUNCT
taxlaw-2802	808	1	although	although	SCONJ
taxlaw-2802	808	2	§	§	PROPN
taxlaw-2802	808	3	7701(o	7701(o	NUM
taxlaw-2802	808	4	)	)	PUNCT
taxlaw-2802	808	5	introduces	introduce	VERB
taxlaw-2802	808	6	some	some	DET
taxlaw-2802	808	7	new	new	ADJ
taxlaw-2802	808	8	factors	factor	NOUN
taxlaw-2802	808	9	for	for	ADP
taxlaw-2802	808	10	testing	test	VERB
taxlaw-2802	808	11	whether	whether	SCONJ
taxlaw-2802	808	12	a	a	DET
taxlaw-2802	808	13	transaction	transaction	NOUN
taxlaw-2802	808	14	has	have	VERB
taxlaw-2802	808	15	economic	economic	ADJ
taxlaw-2802	808	16	substance	substance	NOUN
taxlaw-2802	808	17	,	,	PUNCT
taxlaw-2802	808	18	the	the	DET
taxlaw-2802	808	19	economic	economic	ADJ
taxlaw-2802	808	20	substance	substance	NOUN
taxlaw-2802	808	21	doctrine	doctrine	NOUN
taxlaw-2802	808	22	under	under	ADP
taxlaw-2802	808	23	the	the	DET
taxlaw-2802	808	24	code	code	NOUN
taxlaw-2802	808	25	is	be	AUX
taxlaw-2802	808	26	likely	likely	ADJ
taxlaw-2802	808	27	to	to	PART
taxlaw-2802	808	28	remain	remain	VERB
taxlaw-2802	808	29	essentially	essentially	ADV
taxlaw-2802	808	30	similar	similar	ADJ
taxlaw-2802	808	31	to	to	ADP
taxlaw-2802	808	32	the	the	DET
taxlaw-2802	808	33	common	common	ADJ
taxlaw-2802	808	34	law	law	NOUN
taxlaw-2802	808	35	doctrine	doctrine	NOUN
taxlaw-2802	808	36	in	in	ADP
taxlaw-2802	808	37	many	many	ADJ
taxlaw-2802	808	38	,	,	PUNCT
taxlaw-2802	808	39	if	if	SCONJ
taxlaw-2802	808	40	not	not	PART
taxlaw-2802	808	41	most	most	ADJ
taxlaw-2802	808	42	,	,	PUNCT
taxlaw-2802	808	43	significant	significant	ADJ
taxlaw-2802	808	44	respects	respect	NOUN
taxlaw-2802	808	45	.	.	PUNCT
taxlaw-2802	809	1	see	see	VERB
taxlaw-2802	809	2	jackel	jackel	PROPN
taxlaw-2802	809	3	,	,	PUNCT
taxlaw-2802	809	4	supra	supra	PROPN
taxlaw-2802	809	5	note	note	PROPN
taxlaw-2802	809	6	99	99	NUM
taxlaw-2802	809	7	,	,	PUNCT
taxlaw-2802	809	8	at	at	ADP
taxlaw-2802	809	9	296	296	NUM
taxlaw-2802	809	10	.	.	PUNCT
taxlaw-2802	810	1	thus	thus	ADV
taxlaw-2802	810	2	,	,	PUNCT
taxlaw-2802	810	3	the	the	DET
taxlaw-2802	810	4	newly	newly	ADV
taxlaw-2802	810	5	-	-	PUNCT
taxlaw-2802	810	6	codified	codify	VERB
taxlaw-2802	810	7	version	version	NOUN
taxlaw-2802	810	8	of	of	ADP
taxlaw-2802	810	9	the	the	DET
taxlaw-2802	810	10	doctrine	doctrine	NOUN
taxlaw-2802	810	11	continues	continue	VERB
taxlaw-2802	810	12	to	to	PART
taxlaw-2802	810	13	incorporate	incorporate	VERB
taxlaw-2802	810	14	the	the	DET
taxlaw-2802	810	15	complexities	complexity	NOUN
taxlaw-2802	810	16	nuances	nuance	NOUN
taxlaw-2802	810	17	of	of	ADP
taxlaw-2802	810	18	the	the	DET
taxlaw-2802	810	19	common	common	ADJ
taxlaw-2802	810	20	law	law	NOUN
taxlaw-2802	810	21	doctrine	doctrine	NOUN
taxlaw-2802	810	22	that	that	PRON
taxlaw-2802	810	23	often	often	ADV
taxlaw-2802	810	24	require	require	VERB
taxlaw-2802	810	25	the	the	DET
taxlaw-2802	810	26	knowledge	knowledge	NOUN
taxlaw-2802	810	27	and	and	CCONJ
taxlaw-2802	810	28	experience	experience	NOUN
taxlaw-2802	810	29	of	of	ADP
taxlaw-2802	810	30	a	a	DET
taxlaw-2802	810	31	seasoned	season	VERB
taxlaw-2802	810	32	tax	tax	NOUN
taxlaw-2802	810	33	practitioner	practitioner	NOUN
taxlaw-2802	810	34	to	to	PART
taxlaw-2802	810	35	unpack	unpack	VERB
taxlaw-2802	810	36	.	.	PUNCT
taxlaw-2802	811	1	171	171	NUM
taxlaw-2802	811	2	.	.	PUNCT
taxlaw-2802	812	1	see	see	VERB
taxlaw-2802	812	2	rostain	rostain	NOUN
taxlaw-2802	812	3	,	,	PUNCT
taxlaw-2802	812	4	supra	supra	PROPN
taxlaw-2802	812	5	note	note	NOUN
taxlaw-2802	812	6	73	73	NUM
taxlaw-2802	812	7	,	,	PUNCT
taxlaw-2802	812	8	at	at	ADP
taxlaw-2802	812	9	84	84	NUM
taxlaw-2802	812	10	-	-	SYM
taxlaw-2802	812	11	86	86	NUM
taxlaw-2802	812	12	;	;	PUNCT
taxlaw-2802	812	13	see	see	VERB
taxlaw-2802	812	14	also	also	ADV
taxlaw-2802	812	15	supra	supra	ADJ
taxlaw-2802	812	16	note	note	PROPN
taxlaw-2802	812	17	98	98	NUM
taxlaw-2802	812	18	(	(	PUNCT
taxlaw-2802	812	19	for	for	ADP
taxlaw-2802	812	20	further	further	ADJ
taxlaw-2802	812	21	detail	detail	NOUN
taxlaw-2802	812	22	regarding	regard	VERB
taxlaw-2802	812	23	the	the	DET
taxlaw-2802	812	24	economic	economic	ADJ
taxlaw-2802	812	25	substance	substance	NOUN
taxlaw-2802	812	26	and	and	CCONJ
taxlaw-2802	812	27	business	business	NOUN
taxlaw-2802	812	28	purpose	purpose	NOUN
taxlaw-2802	812	29	doctrines	doctrine	NOUN
taxlaw-2802	812	30	,	,	PUNCT
taxlaw-2802	812	31	and	and	CCONJ
taxlaw-2802	812	32	the	the	DET
taxlaw-2802	812	33	concepts	concept	NOUN
taxlaw-2802	812	34	underlying	underlie	VERB
taxlaw-2802	812	35	them	they	PRON
taxlaw-2802	812	36	)	)	PUNCT
taxlaw-2802	812	37	.	.	PUNCT
taxlaw-2802	813	1	172	172	X
taxlaw-2802	813	2	.	.	PUNCT
taxlaw-2802	814	1	see	see	VERB
taxlaw-2802	814	2	supra	supra	PROPN
taxlaw-2802	814	3	notes	note	VERB
taxlaw-2802	814	4	97	97	NUM
taxlaw-2802	814	5	-	-	SYM
taxlaw-2802	814	6	100	100	NUM
taxlaw-2802	814	7	and	and	CCONJ
taxlaw-2802	814	8	accompanying	accompany	VERB
taxlaw-2802	814	9	text	text	NOUN
taxlaw-2802	814	10	.	.	PUNCT
taxlaw-2802	815	1	173	173	NUM
taxlaw-2802	815	2	.	.	PUNCT
taxlaw-2802	815	3	rostain	rostain	PROPN
taxlaw-2802	815	4	,	,	PUNCT
taxlaw-2802	815	5	supra	supra	PROPN
taxlaw-2802	815	6	note	note	NOUN
taxlaw-2802	815	7	73	73	NUM
taxlaw-2802	815	8	,	,	PUNCT
taxlaw-2802	815	9	at	at	ADP
taxlaw-2802	815	10	82	82	NUM
taxlaw-2802	815	11	,	,	PUNCT
taxlaw-2802	815	12	114	114	NUM
taxlaw-2802	815	13	.	.	PUNCT
taxlaw-2802	816	1	the	the	DET
taxlaw-2802	816	2	economic	economic	ADJ
taxlaw-2802	816	3	substance	substance	NOUN
taxlaw-2802	816	4	was	be	AUX
taxlaw-2802	816	5	originally	originally	ADV
taxlaw-2802	816	6	a	a	DET
taxlaw-2802	816	7	common	common	ADJ
taxlaw-2802	816	8	law	law	NOUN
taxlaw-2802	816	9	doctrine	doctrine	NOUN
taxlaw-2802	816	10	,	,	PUNCT
taxlaw-2802	816	11	but	but	CCONJ
taxlaw-2802	816	12	(	(	PUNCT
taxlaw-2802	816	13	as	as	SCONJ
taxlaw-2802	816	14	noted	note	VERB
taxlaw-2802	816	15	above	above	ADV
taxlaw-2802	816	16	)	)	PUNCT
taxlaw-2802	816	17	was	be	AUX
taxlaw-2802	816	18	very	very	ADV
taxlaw-2802	816	19	recently	recently	ADV
taxlaw-2802	816	20	added	add	VERB
taxlaw-2802	816	21	to	to	ADP
taxlaw-2802	816	22	the	the	DET
taxlaw-2802	816	23	code	code	NOUN
taxlaw-2802	816	24	.	.	PUNCT
taxlaw-2802	817	1	for	for	ADP
taxlaw-2802	817	2	a	a	DET
taxlaw-2802	817	3	discussion	discussion	NOUN
taxlaw-2802	817	4	of	of	ADP
taxlaw-2802	817	5	the	the	DET
taxlaw-2802	817	6	doctrine	doctrine	NOUN
taxlaw-2802	817	7	’s	’s	PART
taxlaw-2802	817	8	codification	codification	NOUN
taxlaw-2802	817	9	,	,	PUNCT
taxlaw-2802	817	10	see	see	VERB
taxlaw-2802	817	11	generally	generally	ADV
taxlaw-2802	817	12	jackel	jackel	PROPN
taxlaw-2802	817	13	,	,	PUNCT
taxlaw-2802	817	14	supra	supra	PROPN
taxlaw-2802	817	15	note	note	PROPN
taxlaw-2802	817	16	99	99	NUM
taxlaw-2802	817	17	.	.	PUNCT
taxlaw-2802	818	1	columbia	columbia	PROPN
taxlaw-2802	818	2	jour	jour	PROPN
taxlaw-2802	818	3	�	�	PROPN
taxlaw-2802	818	4	al	al	PROPN
taxlaw-2802	818	5	of	of	ADP
taxlaw-2802	818	6	tax	tax	NOUN
taxlaw-2802	818	7	law	law	NOUN
taxlaw-2802	818	8	[	[	X
taxlaw-2802	818	9	vol	vol	NOUN
taxlaw-2802	818	10	2:150	2:150	NUM
taxlaw-2802	818	11	182	182	NUM
taxlaw-2802	818	12	effectively	effectively	ADV
taxlaw-2802	818	13	to	to	PART
taxlaw-2802	818	14	stem	stem	VERB
taxlaw-2802	818	15	the	the	DET
taxlaw-2802	818	16	tide	tide	NOUN
taxlaw-2802	818	17	of	of	ADP
taxlaw-2802	818	18	abusive	abusive	ADJ
taxlaw-2802	818	19	shelters	shelter	NOUN
taxlaw-2802	818	20	.	.	PUNCT
taxlaw-2802	819	1	to	to	PART
taxlaw-2802	819	2	accomplish	accomplish	VERB
taxlaw-2802	819	3	this	this	PRON
taxlaw-2802	819	4	,	,	PUNCT
taxlaw-2802	819	5	tax	tax	NOUN
taxlaw-2802	819	6	shelter	shelter	NOUN
taxlaw-2802	819	7	regulations	regulation	NOUN
taxlaw-2802	819	8	must	must	AUX
taxlaw-2802	819	9	create	create	VERB
taxlaw-2802	819	10	strong	strong	ADJ
taxlaw-2802	819	11	incentives	incentive	NOUN
taxlaw-2802	819	12	for	for	SCONJ
taxlaw-2802	819	13	a	a	DET
taxlaw-2802	819	14	client	client	NOUN
taxlaw-2802	819	15	to	to	PART
taxlaw-2802	819	16	seek	seek	VERB
taxlaw-2802	819	17	the	the	DET
taxlaw-2802	819	18	attorney	attorney	NOUN
taxlaw-2802	819	19	’s	’s	PART
taxlaw-2802	819	20	“	"	PUNCT
taxlaw-2802	819	21	blessing	blessing	NOUN
taxlaw-2802	819	22	”	"	PUNCT
taxlaw-2802	819	23	upon	upon	SCONJ
taxlaw-2802	819	24	a	a	DET
taxlaw-2802	819	25	tax	tax	NOUN
taxlaw-2802	819	26	shelter	shelter	NOUN
taxlaw-2802	819	27	transaction	transaction	NOUN
taxlaw-2802	819	28	,	,	PUNCT
taxlaw-2802	819	29	and	and	CCONJ
taxlaw-2802	819	30	they	they	PRON
taxlaw-2802	819	31	must	must	AUX
taxlaw-2802	819	32	create	create	VERB
taxlaw-2802	819	33	equally	equally	ADV
taxlaw-2802	819	34	strong	strong	ADJ
taxlaw-2802	819	35	incentives	incentive	NOUN
taxlaw-2802	819	36	for	for	SCONJ
taxlaw-2802	819	37	the	the	DET
taxlaw-2802	819	38	attorney	attorney	NOUN
taxlaw-2802	819	39	to	to	PART
taxlaw-2802	819	40	condition	condition	VERB
taxlaw-2802	819	41	his	his	PRON
taxlaw-2802	819	42	or	or	CCONJ
taxlaw-2802	819	43	her	her	PRON
taxlaw-2802	819	44	blessing	blessing	NOUN
taxlaw-2802	819	45	on	on	ADP
taxlaw-2802	819	46	a	a	DET
taxlaw-2802	819	47	reasoned	reason	VERB
taxlaw-2802	819	48	determination	determination	NOUN
taxlaw-2802	819	49	that	that	SCONJ
taxlaw-2802	819	50	the	the	DET
taxlaw-2802	819	51	transaction	transaction	NOUN
taxlaw-2802	819	52	has	have	AUX
taxlaw-2802	819	53	both	both	CCONJ
taxlaw-2802	819	54	pre	pre	ADJ
taxlaw-2802	819	55	-	-	ADJ
taxlaw-2802	819	56	tax	tax	ADJ
taxlaw-2802	819	57	economic	economic	ADJ
taxlaw-2802	819	58	substance	substance	NOUN
taxlaw-2802	819	59	and	and	CCONJ
taxlaw-2802	819	60	a	a	DET
taxlaw-2802	819	61	legitimate	legitimate	ADJ
taxlaw-2802	819	62	non	non	ADJ
taxlaw-2802	819	63	-	-	ADJ
taxlaw-2802	819	64	tax	tax	ADJ
taxlaw-2802	819	65	business	business	NOUN
taxlaw-2802	819	66	purpose.174	purpose.174	ADJ
taxlaw-2802	819	67	2	2	NUM
taxlaw-2802	819	68	.	.	PUNCT
taxlaw-2802	819	69	thus	thus	ADV
taxlaw-2802	819	70	far	far	ADV
taxlaw-2802	819	71	,	,	PUNCT
taxlaw-2802	819	72	the	the	DET
taxlaw-2802	819	73	covered	covered	ADJ
taxlaw-2802	819	74	opinion	opinion	NOUN
taxlaw-2802	819	75	regulations	regulation	NOUN
taxlaw-2802	819	76	have	have	AUX
taxlaw-2802	819	77	effectively	effectively	ADV
taxlaw-2802	819	78	created	create	VERB
taxlaw-2802	819	79	a	a	DET
taxlaw-2802	819	80	role	role	NOUN
taxlaw-2802	819	81	for	for	ADP
taxlaw-2802	819	82	tax	tax	NOUN
taxlaw-2802	819	83	practitioners	practitioner	NOUN
taxlaw-2802	819	84	as	as	ADP
taxlaw-2802	819	85	“	"	PUNCT
taxlaw-2802	819	86	gatekeepers	gatekeeper	NOUN
taxlaw-2802	819	87	”	"	PUNCT
taxlaw-2802	819	88	to	to	PART
taxlaw-2802	819	89	block	block	VERB
taxlaw-2802	819	90	abusive	abusive	ADJ
taxlaw-2802	819	91	transactions	transaction	NOUN
taxlaw-2802	819	92	up	up	ADP
taxlaw-2802	819	93	until	until	ADP
taxlaw-2802	819	94	now	now	ADV
taxlaw-2802	819	95	,	,	PUNCT
taxlaw-2802	819	96	the	the	DET
taxlaw-2802	819	97	covered	covered	ADJ
taxlaw-2802	819	98	opinion	opinion	NOUN
taxlaw-2802	819	99	regulations	regulation	NOUN
taxlaw-2802	819	100	have	have	AUX
taxlaw-2802	819	101	fostered	foster	VERB
taxlaw-2802	819	102	exactly	exactly	ADV
taxlaw-2802	819	103	the	the	DET
taxlaw-2802	819	104	kind	kind	NOUN
taxlaw-2802	819	105	of	of	ADP
taxlaw-2802	819	106	incentives	incentive	NOUN
taxlaw-2802	819	107	described	describe	VERB
taxlaw-2802	819	108	above	above	ADV
taxlaw-2802	819	109	.	.	PUNCT
taxlaw-2802	820	1	to	to	PART
taxlaw-2802	820	2	create	create	VERB
taxlaw-2802	820	3	those	those	DET
taxlaw-2802	820	4	incentives	incentive	NOUN
taxlaw-2802	820	5	on	on	ADP
taxlaw-2802	820	6	the	the	DET
taxlaw-2802	820	7	clients	client	NOUN
taxlaw-2802	820	8	’	’	PART
taxlaw-2802	820	9	side	side	NOUN
taxlaw-2802	820	10	,	,	PUNCT
taxlaw-2802	820	11	the	the	DET
taxlaw-2802	820	12	covered	covered	ADJ
taxlaw-2802	820	13	opinion	opinion	NOUN
taxlaw-2802	820	14	regulations	regulation	NOUN
taxlaw-2802	820	15	tie	tie	VERB
taxlaw-2802	820	16	to	to	ADP
taxlaw-2802	820	17	the	the	DET
taxlaw-2802	820	18	code	code	NOUN
taxlaw-2802	820	19	provisions	provision	NOUN
taxlaw-2802	820	20	and	and	CCONJ
taxlaw-2802	820	21	treasury	treasury	NOUN
taxlaw-2802	820	22	regulations	regulation	NOUN
taxlaw-2802	820	23	concerning	concern	VERB
taxlaw-2802	820	24	penalties	penalty	NOUN
taxlaw-2802	820	25	and	and	CCONJ
taxlaw-2802	820	26	defenses	defense	NOUN
taxlaw-2802	820	27	against	against	ADP
taxlaw-2802	820	28	penalties	penalty	NOUN
taxlaw-2802	820	29	.	.	PUNCT
taxlaw-2802	821	1	the	the	DET
taxlaw-2802	821	2	prospect	prospect	NOUN
taxlaw-2802	821	3	of	of	ADP
taxlaw-2802	821	4	an	an	DET
taxlaw-2802	821	5	addition	addition	NOUN
taxlaw-2802	821	6	to	to	ADP
taxlaw-2802	821	7	tax	tax	NOUN
taxlaw-2802	821	8	in	in	ADP
taxlaw-2802	821	9	the	the	DET
taxlaw-2802	821	10	amount	amount	NOUN
taxlaw-2802	821	11	of	of	ADP
taxlaw-2802	821	12	20	20	NUM
taxlaw-2802	821	13	%	%	NOUN
taxlaw-2802	821	14	of	of	ADP
taxlaw-2802	821	15	any	any	DET
taxlaw-2802	821	16	substantial	substantial	ADJ
taxlaw-2802	821	17	underpayment175	underpayment175	PROPN
taxlaw-2802	821	18	(	(	PUNCT
taxlaw-2802	821	19	or	or	CCONJ
taxlaw-2802	821	20	20	20	NUM
taxlaw-2802	821	21	%	%	NOUN
taxlaw-2802	821	22	of	of	ADP
taxlaw-2802	821	23	any	any	DET
taxlaw-2802	821	24	reportable	reportable	ADJ
taxlaw-2802	821	25	transaction	transaction	NOUN
taxlaw-2802	821	26	understatement	understatement	NOUN
taxlaw-2802	821	27	,	,	PUNCT
taxlaw-2802	821	28	in	in	ADP
taxlaw-2802	821	29	the	the	DET
taxlaw-2802	821	30	case	case	NOUN
taxlaw-2802	821	31	of	of	ADP
taxlaw-2802	821	32	a	a	DET
taxlaw-2802	821	33	properly	properly	ADV
taxlaw-2802	821	34	disclosed	disclose	VERB
taxlaw-2802	821	35	reportable	reportable	ADJ
taxlaw-2802	821	36	transaction176	transaction176	NOUN
taxlaw-2802	821	37	)	)	PUNCT
taxlaw-2802	821	38	is	be	AUX
taxlaw-2802	821	39	a	a	DET
taxlaw-2802	821	40	significant	significant	ADJ
taxlaw-2802	821	41	risk	risk	NOUN
taxlaw-2802	821	42	to	to	PART
taxlaw-2802	821	43	be	be	AUX
taxlaw-2802	821	44	considered	consider	VERB
taxlaw-2802	821	45	in	in	ADP
taxlaw-2802	821	46	the	the	DET
taxlaw-2802	821	47	context	context	NOUN
taxlaw-2802	821	48	of	of	ADP
taxlaw-2802	821	49	any	any	DET
taxlaw-2802	821	50	aggressive	aggressive	ADJ
taxlaw-2802	821	51	transaction	transaction	NOUN
taxlaw-2802	821	52	,	,	PUNCT
taxlaw-2802	821	53	and	and	CCONJ
taxlaw-2802	821	54	any	any	DET
taxlaw-2802	821	55	taxpayer	taxpayer	NOUN
taxlaw-2802	821	56	contemplating	contemplate	VERB
taxlaw-2802	821	57	a	a	DET
taxlaw-2802	821	58	tax	tax	NOUN
taxlaw-2802	821	59	shelter	shelter	NOUN
taxlaw-2802	821	60	will	will	AUX
taxlaw-2802	821	61	be	be	AUX
taxlaw-2802	821	62	strongly	strongly	ADV
taxlaw-2802	821	63	incented	incente	VERB
taxlaw-2802	821	64	to	to	PART
taxlaw-2802	821	65	avoid	avoid	VERB
taxlaw-2802	821	66	such	such	DET
taxlaw-2802	821	67	a	a	DET
taxlaw-2802	821	68	penalty	penalty	NOUN
taxlaw-2802	821	69	.	.	PUNCT
taxlaw-2802	822	1	happily	happily	ADV
taxlaw-2802	822	2	,	,	PUNCT
taxlaw-2802	822	3	the	the	DET
taxlaw-2802	822	4	code	code	NOUN
taxlaw-2802	822	5	allows	allow	VERB
taxlaw-2802	822	6	for	for	ADP
taxlaw-2802	822	7	a	a	DET
taxlaw-2802	822	8	reasonable	reasonable	ADJ
taxlaw-2802	822	9	-	-	PUNCT
taxlaw-2802	822	10	cause	cause	NOUN
taxlaw-2802	822	11	-	-	PUNCT
taxlaw-2802	822	12	and	and	CCONJ
taxlaw-2802	822	13	-	-	PUNCT
taxlaw-2802	822	14	good	good	ADJ
taxlaw-2802	822	15	faith	faith	NOUN
taxlaw-2802	822	16	defense	defense	NOUN
taxlaw-2802	822	17	against	against	ADP
taxlaw-2802	822	18	the	the	DET
taxlaw-2802	822	19	imposition	imposition	NOUN
taxlaw-2802	822	20	of	of	ADP
taxlaw-2802	822	21	such	such	DET
taxlaw-2802	822	22	those	those	DET
taxlaw-2802	822	23	penalties.177	penalties.177	NOUN
taxlaw-2802	822	24	in	in	ADP
taxlaw-2802	822	25	turn	turn	NOUN
taxlaw-2802	822	26	,	,	PUNCT
taxlaw-2802	822	27	a	a	DET
taxlaw-2802	822	28	related	related	ADJ
taxlaw-2802	822	29	treasury	treasury	NOUN
taxlaw-2802	822	30	regulation	regulation	NOUN
taxlaw-2802	822	31	expressly	expressly	ADV
taxlaw-2802	822	32	provides	provide	VERB
taxlaw-2802	822	33	that	that	PRON
taxlaw-2802	822	34	—	—	PUNCT
taxlaw-2802	822	35	in	in	ADP
taxlaw-2802	822	36	the	the	DET
taxlaw-2802	822	37	case	case	NOUN
taxlaw-2802	822	38	of	of	ADP
taxlaw-2802	822	39	a	a	DET
taxlaw-2802	822	40	penalty	penalty	NOUN
taxlaw-2802	822	41	that	that	PRON
taxlaw-2802	822	42	would	would	AUX
taxlaw-2802	822	43	arise	arise	VERB
taxlaw-2802	822	44	out	out	ADP
taxlaw-2802	822	45	of	of	ADP
taxlaw-2802	822	46	a	a	DET
taxlaw-2802	822	47	corporate	corporate	ADJ
taxlaw-2802	822	48	tax	tax	NOUN
taxlaw-2802	822	49	shelter	shelter	NOUN
taxlaw-2802	822	50	—	—	PUNCT
taxlaw-2802	822	51	the	the	DET
taxlaw-2802	822	52	minimum	minimum	ADJ
taxlaw-2802	822	53	requirements	requirement	NOUN
taxlaw-2802	822	54	for	for	ADP
taxlaw-2802	822	55	such	such	DET
taxlaw-2802	822	56	a	a	DET
taxlaw-2802	822	57	defense	defense	NOUN
taxlaw-2802	822	58	under	under	ADP
taxlaw-2802	822	59	the	the	DET
taxlaw-2802	822	60	code	code	NOUN
taxlaw-2802	822	61	may	may	AUX
taxlaw-2802	822	62	be	be	AUX
taxlaw-2802	822	63	met	meet	VERB
taxlaw-2802	822	64	by	by	ADP
taxlaw-2802	822	65	good	good	ADJ
taxlaw-2802	822	66	-	-	PUNCT
taxlaw-2802	822	67	faith	faith	NOUN
taxlaw-2802	822	68	reliance	reliance	NOUN
taxlaw-2802	822	69	on	on	ADP
taxlaw-2802	822	70	the	the	DET
taxlaw-2802	822	71	opinion	opinion	NOUN
taxlaw-2802	822	72	of	of	ADP
taxlaw-2802	822	73	a	a	DET
taxlaw-2802	822	74	professional	professional	ADJ
taxlaw-2802	822	75	tax	tax	NOUN
taxlaw-2802	823	1	advisor.178	advisor.178	NOUN
taxlaw-2802	823	2	thus	thus	ADV
taxlaw-2802	823	3	,	,	PUNCT
taxlaw-2802	823	4	a	a	DET
taxlaw-2802	823	5	client	client	NOUN
taxlaw-2802	823	6	who	who	PRON
taxlaw-2802	823	7	proposes	propose	VERB
taxlaw-2802	823	8	to	to	PART
taxlaw-2802	823	9	engage	engage	VERB
taxlaw-2802	823	10	in	in	ADP
taxlaw-2802	823	11	a	a	DET
taxlaw-2802	823	12	tax	tax	NOUN
taxlaw-2802	823	13	shelter	shelter	NOUN
taxlaw-2802	823	14	has	have	VERB
taxlaw-2802	823	15	a	a	DET
taxlaw-2802	823	16	strong	strong	ADJ
taxlaw-2802	823	17	incentive	incentive	NOUN
taxlaw-2802	823	18	to	to	PART
taxlaw-2802	823	19	obtain	obtain	VERB
taxlaw-2802	823	20	a	a	DET
taxlaw-2802	823	21	legal	legal	ADJ
taxlaw-2802	823	22	opinion	opinion	NOUN
taxlaw-2802	823	23	that	that	PRON
taxlaw-2802	823	24	meets	meet	VERB
taxlaw-2802	823	25	those	those	DET
taxlaw-2802	823	26	requirements	requirement	NOUN
taxlaw-2802	823	27	.	.	PUNCT
taxlaw-2802	824	1	174	174	NUM
taxlaw-2802	824	2	.	.	PUNCT
taxlaw-2802	825	1	see	see	VERB
taxlaw-2802	825	2	rostain	rostain	NOUN
taxlaw-2802	825	3	,	,	PUNCT
taxlaw-2802	825	4	supra	supra	PROPN
taxlaw-2802	825	5	note	note	NOUN
taxlaw-2802	825	6	73	73	NUM
taxlaw-2802	825	7	,	,	PUNCT
taxlaw-2802	825	8	at	at	ADP
taxlaw-2802	825	9	105	105	NUM
taxlaw-2802	825	10	-	-	SYM
taxlaw-2802	825	11	06	06	NUM
taxlaw-2802	825	12	.	.	PUNCT
taxlaw-2802	826	1	in	in	ADP
taxlaw-2802	826	2	order	order	NOUN
taxlaw-2802	826	3	for	for	SCONJ
taxlaw-2802	826	4	such	such	ADJ
taxlaw-2802	826	5	regulations	regulation	NOUN
taxlaw-2802	826	6	to	to	PART
taxlaw-2802	826	7	succeed	succeed	VERB
taxlaw-2802	826	8	,	,	PUNCT
taxlaw-2802	826	9	it	it	PRON
taxlaw-2802	826	10	is	be	AUX
taxlaw-2802	826	11	critical	critical	ADJ
taxlaw-2802	826	12	that	that	SCONJ
taxlaw-2802	826	13	the	the	DET
taxlaw-2802	826	14	interests	interest	NOUN
taxlaw-2802	826	15	of	of	ADP
taxlaw-2802	826	16	attorney	attorney	NOUN
taxlaw-2802	826	17	and	and	CCONJ
taxlaw-2802	826	18	taxpayer	taxpayer	NOUN
taxlaw-2802	826	19	be	be	AUX
taxlaw-2802	826	20	aligned	align	VERB
taxlaw-2802	826	21	properly	properly	ADV
taxlaw-2802	826	22	.	.	PUNCT
taxlaw-2802	827	1	appeals	appeal	NOUN
taxlaw-2802	827	2	to	to	ADP
taxlaw-2802	827	3	an	an	DET
taxlaw-2802	827	4	attorney	attorney	NOUN
taxlaw-2802	827	5	’s	’s	PART
taxlaw-2802	827	6	professional	professional	ADJ
taxlaw-2802	827	7	norms	norm	NOUN
taxlaw-2802	827	8	or	or	CCONJ
taxlaw-2802	827	9	his	his	PRON
taxlaw-2802	827	10	or	or	CCONJ
taxlaw-2802	827	11	her	her	PRON
taxlaw-2802	827	12	duty	duty	NOUN
taxlaw-2802	827	13	to	to	ADP
taxlaw-2802	827	14	the	the	DET
taxlaw-2802	827	15	system	system	NOUN
taxlaw-2802	827	16	may	may	AUX
taxlaw-2802	827	17	have	have	VERB
taxlaw-2802	827	18	limited	limited	ADJ
taxlaw-2802	827	19	effect	effect	NOUN
taxlaw-2802	827	20	,	,	PUNCT
taxlaw-2802	827	21	but	but	CCONJ
taxlaw-2802	827	22	any	any	DET
taxlaw-2802	827	23	regulatory	regulatory	ADJ
taxlaw-2802	827	24	scheme	scheme	NOUN
taxlaw-2802	827	25	that	that	PRON
taxlaw-2802	827	26	places	place	VERB
taxlaw-2802	827	27	the	the	DET
taxlaw-2802	827	28	lawyer	lawyer	NOUN
taxlaw-2802	827	29	’s	’s	PART
taxlaw-2802	827	30	interests	interest	NOUN
taxlaw-2802	827	31	at	at	ADP
taxlaw-2802	827	32	odds	odd	NOUN
taxlaw-2802	827	33	with	with	ADP
taxlaw-2802	827	34	the	the	DET
taxlaw-2802	827	35	client	client	NOUN
taxlaw-2802	827	36	’s	’s	PART
taxlaw-2802	827	37	,	,	PUNCT
taxlaw-2802	827	38	is	be	AUX
taxlaw-2802	827	39	ultimately	ultimately	ADV
taxlaw-2802	827	40	doomed	doom	VERB
taxlaw-2802	827	41	to	to	ADP
taxlaw-2802	827	42	failure	failure	NOUN
taxlaw-2802	827	43	.	.	PUNCT
taxlaw-2802	828	1	see	see	VERB
taxlaw-2802	828	2	schizer	schizer	NOUN
taxlaw-2802	828	3	,	,	PUNCT
taxlaw-2802	828	4	supra	supra	PROPN
taxlaw-2802	828	5	note	note	PROPN
taxlaw-2802	828	6	100	100	NUM
taxlaw-2802	828	7	,	,	PUNCT
taxlaw-2802	828	8	at	at	ADP
taxlaw-2802	828	9	355	355	NUM
taxlaw-2802	828	10	-	-	SYM
taxlaw-2802	828	11	71	71	NUM
taxlaw-2802	828	12	(	(	PUNCT
taxlaw-2802	828	13	discussing	discuss	VERB
taxlaw-2802	828	14	the	the	DET
taxlaw-2802	828	15	need	need	NOUN
taxlaw-2802	828	16	to	to	PART
taxlaw-2802	828	17	align	align	VERB
taxlaw-2802	828	18	the	the	DET
taxlaw-2802	828	19	interests	interest	NOUN
taxlaw-2802	828	20	of	of	ADP
taxlaw-2802	828	21	attorneys	attorney	NOUN
taxlaw-2802	828	22	and	and	CCONJ
taxlaw-2802	828	23	clients	client	NOUN
taxlaw-2802	828	24	by	by	ADP
taxlaw-2802	828	25	giving	give	VERB
taxlaw-2802	828	26	attorneys	attorney	NOUN
taxlaw-2802	828	27	incentives	incentive	NOUN
taxlaw-2802	828	28	and	and	CCONJ
taxlaw-2802	828	29	opportunities	opportunity	NOUN
taxlaw-2802	828	30	to	to	PART
taxlaw-2802	828	31	police	police	NOUN
taxlaw-2802	828	32	clients	client	NOUN
taxlaw-2802	828	33	’	’	PART
taxlaw-2802	828	34	involvement	involvement	NOUN
taxlaw-2802	828	35	in	in	ADP
taxlaw-2802	828	36	aggressive	aggressive	ADJ
taxlaw-2802	828	37	and	and	CCONJ
taxlaw-2802	828	38	potentially	potentially	ADV
taxlaw-2802	828	39	abusive	abusive	ADJ
taxlaw-2802	828	40	transactions	transaction	NOUN
taxlaw-2802	828	41	)	)	PUNCT
taxlaw-2802	828	42	.	.	PUNCT
taxlaw-2802	829	1	175	175	NUM
taxlaw-2802	829	2	.	.	PUNCT
taxlaw-2802	829	3	see	see	VERB
taxlaw-2802	829	4	i.r.c	i.r.c	NOUN
taxlaw-2802	829	5	.	.	PUNCT
taxlaw-2802	830	1	§	§	PROPN
taxlaw-2802	830	2	6662(b)(2	6662(b)(2	NUM
taxlaw-2802	830	3	)	)	PUNCT
taxlaw-2802	830	4	(	(	PUNCT
taxlaw-2802	830	5	2010	2010	NUM
taxlaw-2802	830	6	)	)	PUNCT
taxlaw-2802	830	7	.	.	PUNCT
taxlaw-2802	831	1	176	176	NUM
taxlaw-2802	831	2	.	.	PUNCT
taxlaw-2802	831	3	see	see	VERB
taxlaw-2802	831	4	i.r.c	i.r.c	NOUN
taxlaw-2802	831	5	.	.	PUNCT
taxlaw-2802	832	1	§	§	PROPN
taxlaw-2802	832	2	6662a(a	6662a(a	NUM
taxlaw-2802	832	3	)	)	PUNCT
taxlaw-2802	832	4	(	(	PUNCT
taxlaw-2802	832	5	2010	2010	NUM
taxlaw-2802	832	6	)	)	PUNCT
taxlaw-2802	832	7	.	.	PUNCT
taxlaw-2802	833	1	177	177	NUM
taxlaw-2802	833	2	.	.	PUNCT
taxlaw-2802	834	1	see	see	VERB
taxlaw-2802	834	2	i.r.c	i.r.c	NOUN
taxlaw-2802	834	3	.	.	PUNCT
taxlaw-2802	835	1	§	§	PROPN
taxlaw-2802	835	2	6664(c)(1	6664(c)(1	NUM
taxlaw-2802	835	3	)	)	PUNCT
taxlaw-2802	835	4	(	(	PUNCT
taxlaw-2802	835	5	2010	2010	NUM
taxlaw-2802	835	6	)	)	PUNCT
taxlaw-2802	835	7	(	(	PUNCT
taxlaw-2802	835	8	providing	provide	VERB
taxlaw-2802	835	9	for	for	ADP
taxlaw-2802	835	10	a	a	DET
taxlaw-2802	835	11	reasonable	reasonable	ADJ
taxlaw-2802	835	12	-	-	PUNCT
taxlaw-2802	835	13	cause	cause	NOUN
taxlaw-2802	835	14	-	-	PUNCT
taxlaw-2802	835	15	and	and	CCONJ
taxlaw-2802	835	16	-	-	PUNCT
taxlaw-2802	835	17	good	good	ADJ
taxlaw-2802	835	18	-	-	PUNCT
taxlaw-2802	835	19	faith	faith	NOUN
taxlaw-2802	835	20	exception	exception	NOUN
taxlaw-2802	835	21	to	to	ADP
taxlaw-2802	835	22	the	the	DET
taxlaw-2802	835	23	§	§	PROPN
taxlaw-2802	835	24	6662	6662	NUM
taxlaw-2802	835	25	and	and	CCONJ
taxlaw-2802	835	26	§	§	PROPN
taxlaw-2802	835	27	6663	6663	NUM
taxlaw-2802	835	28	penalties	penalty	NOUN
taxlaw-2802	835	29	)	)	PUNCT
taxlaw-2802	835	30	;	;	PUNCT
taxlaw-2802	835	31	see	see	VERB
taxlaw-2802	835	32	also	also	ADV
taxlaw-2802	835	33	i.r.c	i.r.c	NOUN
taxlaw-2802	835	34	.	.	PUNCT
taxlaw-2802	836	1	§	§	PROPN
taxlaw-2802	836	2	6664(d	6664(d	PROPN
taxlaw-2802	836	3	)	)	PUNCT
taxlaw-2802	836	4	(	(	PUNCT
taxlaw-2802	836	5	2010	2010	NUM
taxlaw-2802	836	6	)	)	PUNCT
taxlaw-2802	836	7	(	(	PUNCT
taxlaw-2802	836	8	providing	provide	VERB
taxlaw-2802	836	9	for	for	ADP
taxlaw-2802	836	10	a	a	DET
taxlaw-2802	836	11	more	more	ADV
taxlaw-2802	836	12	stringent	stringent	ADJ
taxlaw-2802	836	13	reasonable	reasonable	ADJ
taxlaw-2802	836	14	-	-	PUNCT
taxlaw-2802	836	15	cause	cause	NOUN
taxlaw-2802	836	16	-	-	PUNCT
taxlaw-2802	836	17	and	and	CCONJ
taxlaw-2802	836	18	-	-	PUNCT
taxlaw-2802	836	19	good	good	ADJ
taxlaw-2802	836	20	-	-	PUNCT
taxlaw-2802	836	21	faith	faith	NOUN
taxlaw-2802	836	22	exception	exception	NOUN
taxlaw-2802	836	23	to	to	ADP
taxlaw-2802	836	24	the	the	DET
taxlaw-2802	836	25	§	§	PROPN
taxlaw-2802	836	26	6662a(a	6662a(a	NOUN
taxlaw-2802	836	27	)	)	PUNCT
taxlaw-2802	836	28	penalty	penalty	NOUN
taxlaw-2802	836	29	in	in	ADP
taxlaw-2802	836	30	the	the	DET
taxlaw-2802	836	31	case	case	NOUN
taxlaw-2802	836	32	of	of	ADP
taxlaw-2802	836	33	properly	properly	ADV
taxlaw-2802	836	34	disclosed	disclose	VERB
taxlaw-2802	836	35	reportable	reportable	ADJ
taxlaw-2802	836	36	transactions	transaction	NOUN
taxlaw-2802	836	37	,	,	PUNCT
taxlaw-2802	836	38	but	but	CCONJ
taxlaw-2802	836	39	expressly	expressly	ADV
taxlaw-2802	836	40	denying	deny	VERB
taxlaw-2802	836	41	the	the	DET
taxlaw-2802	836	42	availability	availability	NOUN
taxlaw-2802	836	43	of	of	ADP
taxlaw-2802	836	44	such	such	ADJ
taxlaw-2802	836	45	exception	exception	NOUN
taxlaw-2802	836	46	to	to	ADP
taxlaw-2802	836	47	the	the	DET
taxlaw-2802	836	48	30	30	NUM
taxlaw-2802	836	49	%	%	NOUN
taxlaw-2802	836	50	penalty	penalty	NOUN
taxlaw-2802	836	51	under	under	ADP
taxlaw-2802	836	52	§	§	PROPN
taxlaw-2802	836	53	6662a(c	6662a(c	NUM
taxlaw-2802	836	54	)	)	PUNCT
taxlaw-2802	836	55	applicable	applicable	ADJ
taxlaw-2802	836	56	in	in	ADP
taxlaw-2802	836	57	the	the	DET
taxlaw-2802	836	58	case	case	NOUN
taxlaw-2802	836	59	of	of	ADP
taxlaw-2802	836	60	undisclosed	undisclosed	ADJ
taxlaw-2802	836	61	reportable	reportable	ADJ
taxlaw-2802	836	62	transactions	transaction	NOUN
taxlaw-2802	836	63	)	)	PUNCT
taxlaw-2802	836	64	.	.	PUNCT
taxlaw-2802	837	1	178	178	NUM
taxlaw-2802	837	2	.	.	PUNCT
taxlaw-2802	838	1	see	see	VERB
taxlaw-2802	838	2	treas	treas	PROPN
taxlaw-2802	838	3	.	.	PUNCT
taxlaw-2802	839	1	reg	reg	PROPN
taxlaw-2802	839	2	.	.	PUNCT
taxlaw-2802	840	1	§	§	PROPN
taxlaw-2802	840	2	1.6664	1.6664	NUM
taxlaw-2802	840	3	-	-	SYM
taxlaw-2802	840	4	4(f	4(f	NUM
taxlaw-2802	840	5	)	)	PUNCT
taxlaw-2802	840	6	(	(	PUNCT
taxlaw-2802	840	7	2010	2010	NUM
taxlaw-2802	840	8	)	)	PUNCT
taxlaw-2802	840	9	.	.	PUNCT
taxlaw-2802	841	1	for	for	ADP
taxlaw-2802	841	2	further	further	ADJ
taxlaw-2802	841	3	discussion	discussion	NOUN
taxlaw-2802	841	4	of	of	ADP
taxlaw-2802	841	5	the	the	DET
taxlaw-2802	841	6	treas	treas	PROPN
taxlaw-2802	841	7	.	.	PUNCT
taxlaw-2802	842	1	reg	reg	PROPN
taxlaw-2802	842	2	.	.	PUNCT
taxlaw-2802	843	1	§	§	PROPN
taxlaw-2802	843	2	1.6664	1.6664	NUM
taxlaw-2802	843	3	-	-	SYM
taxlaw-2802	843	4	4(f	4(f	NUM
taxlaw-2802	843	5	)	)	PUNCT
taxlaw-2802	843	6	minimum	minimum	ADJ
taxlaw-2802	843	7	requirements	requirement	NOUN
taxlaw-2802	843	8	,	,	PUNCT
taxlaw-2802	843	9	see	see	VERB
taxlaw-2802	843	10	supra	supra	PROPN
taxlaw-2802	843	11	note	note	PROPN
taxlaw-2802	843	12	89	89	NUM
taxlaw-2802	843	13	.	.	PUNCT
taxlaw-2802	844	1	the	the	DET
taxlaw-2802	844	2	requirements	requirement	NOUN
taxlaw-2802	844	3	under	under	ADP
taxlaw-2802	844	4	the	the	DET
taxlaw-2802	844	5	section	section	NOUN
taxlaw-2802	844	6	1.6664	1.6664	NUM
taxlaw-2802	844	7	-	-	SYM
taxlaw-2802	844	8	4	4	NUM
taxlaw-2802	844	9	regulations	regulation	NOUN
taxlaw-2802	844	10	for	for	ADP
taxlaw-2802	844	11	opinions	opinion	NOUN
taxlaw-2802	844	12	upon	upon	SCONJ
taxlaw-2802	844	13	which	which	PRON
taxlaw-2802	844	14	taxpayers	taxpayer	NOUN
taxlaw-2802	844	15	may	may	AUX
taxlaw-2802	844	16	rely	rely	VERB
taxlaw-2802	844	17	in	in	ADP
taxlaw-2802	844	18	order	order	NOUN
taxlaw-2802	844	19	to	to	PART
taxlaw-2802	844	20	invoke	invoke	VERB
taxlaw-2802	844	21	the	the	DET
taxlaw-2802	844	22	exception	exception	NOUN
taxlaw-2802	844	23	to	to	ADP
taxlaw-2802	844	24	the	the	DET
taxlaw-2802	844	25	§	§	PROPN
taxlaw-2802	844	26	6662	6662	NUM
taxlaw-2802	844	27	and	and	CCONJ
taxlaw-2802	844	28	§	§	PROPN
taxlaw-2802	844	29	6663	6663	NUM
taxlaw-2802	844	30	penalties	penalty	NOUN
taxlaw-2802	844	31	“	"	PUNCT
taxlaw-2802	844	32	are	be	AUX
taxlaw-2802	844	33	very	very	ADV
taxlaw-2802	844	34	similar	similar	ADJ
taxlaw-2802	844	35	,	,	PUNCT
taxlaw-2802	844	36	but	but	CCONJ
taxlaw-2802	844	37	not	not	PART
taxlaw-2802	844	38	identical	identical	ADJ
taxlaw-2802	844	39	,	,	PUNCT
taxlaw-2802	844	40	to	to	ADP
taxlaw-2802	844	41	”	"	PUNCT
taxlaw-2802	844	42	the	the	DET
taxlaw-2802	844	43	covered	covered	ADJ
taxlaw-2802	844	44	opinion	opinion	NOUN
taxlaw-2802	844	45	regulations	regulation	NOUN
taxlaw-2802	844	46	.	.	PUNCT
taxlaw-2802	845	1	schenk	schenk	PROPN
taxlaw-2802	845	2	,	,	PUNCT
taxlaw-2802	845	3	supra	supra	PROPN
taxlaw-2802	845	4	note	note	PROPN
taxlaw-2802	845	5	67	67	NUM
taxlaw-2802	845	6	,	,	PUNCT
taxlaw-2802	845	7	at	at	ADP
taxlaw-2802	845	8	1313	1313	NUM
taxlaw-2802	845	9	.	.	PUNCT
taxlaw-2802	846	1	additional	additional	ADJ
taxlaw-2802	846	2	standards	standard	NOUN
taxlaw-2802	846	3	as	as	ADP
taxlaw-2802	846	4	to	to	ADP
taxlaw-2802	846	5	opinions	opinion	NOUN
taxlaw-2802	846	6	that	that	PRON
taxlaw-2802	846	7	may	may	AUX
taxlaw-2802	846	8	not	not	PART
taxlaw-2802	846	9	be	be	AUX
taxlaw-2802	846	10	relied	rely	VERB
taxlaw-2802	846	11	on	on	ADP
taxlaw-2802	846	12	to	to	PART
taxlaw-2802	846	13	invoke	invoke	VERB
taxlaw-2802	846	14	the	the	DET
taxlaw-2802	846	15	exception	exception	NOUN
taxlaw-2802	846	16	to	to	ADP
taxlaw-2802	846	17	the	the	DET
taxlaw-2802	846	18	§	§	PROPN
taxlaw-2802	846	19	6662a(a	6662a(a	NOUN
taxlaw-2802	846	20	)	)	PUNCT
taxlaw-2802	846	21	penalty	penalty	NOUN
taxlaw-2802	846	22	(	(	PUNCT
taxlaw-2802	846	23	with	with	ADP
taxlaw-2802	846	24	2011	2011	NUM
taxlaw-2802	846	25	]	]	PUNCT
taxlaw-2802	846	26	circular	circular	PROPN
taxlaw-2802	846	27	argume	argume	PROPN
taxlaw-2802	846	28	�	�	PROPN
taxlaw-2802	846	29	t	t	PROPN
taxlaw-2802	846	30	183	183	NUM
taxlaw-2802	846	31	on	on	ADP
taxlaw-2802	846	32	the	the	DET
taxlaw-2802	846	33	attorneys	attorney	NOUN
taxlaw-2802	846	34	’	’	PART
taxlaw-2802	846	35	side	side	NOUN
taxlaw-2802	846	36	,	,	PUNCT
taxlaw-2802	846	37	the	the	DET
taxlaw-2802	846	38	circular	circular	ADJ
taxlaw-2802	846	39	230	230	NUM
taxlaw-2802	846	40	§	§	PROPN
taxlaw-2802	846	41	10.35(c	10.35(c	NUM
taxlaw-2802	846	42	)	)	PUNCT
taxlaw-2802	846	43	due	due	ADJ
taxlaw-2802	846	44	diligence	diligence	NOUN
taxlaw-2802	846	45	and	and	CCONJ
taxlaw-2802	846	46	drafting	drafting	NOUN
taxlaw-2802	846	47	standards	standard	NOUN
taxlaw-2802	846	48	are	be	AUX
taxlaw-2802	846	49	all	all	PRON
taxlaw-2802	846	50	directed	direct	VERB
taxlaw-2802	846	51	at	at	ADP
taxlaw-2802	846	52	requiring	require	VERB
taxlaw-2802	846	53	a	a	DET
taxlaw-2802	846	54	practitioner	practitioner	NOUN
taxlaw-2802	846	55	to	to	PART
taxlaw-2802	846	56	conclude	conclude	VERB
taxlaw-2802	846	57	—	—	PUNCT
taxlaw-2802	846	58	on	on	ADP
taxlaw-2802	846	59	the	the	DET
taxlaw-2802	846	60	basis	basis	NOUN
taxlaw-2802	846	61	of	of	ADP
taxlaw-2802	846	62	a	a	DET
taxlaw-2802	846	63	substantial	substantial	ADJ
taxlaw-2802	846	64	factual	factual	ADJ
taxlaw-2802	846	65	and	and	CCONJ
taxlaw-2802	846	66	legal	legal	ADJ
taxlaw-2802	846	67	inquiry	inquiry	NOUN
taxlaw-2802	846	68	—	—	PUNCT
taxlaw-2802	846	69	that	that	SCONJ
taxlaw-2802	846	70	a	a	DET
taxlaw-2802	846	71	tax	tax	NOUN
taxlaw-2802	846	72	shelter	shelter	NOUN
taxlaw-2802	846	73	transaction	transaction	NOUN
taxlaw-2802	846	74	has	have	AUX
taxlaw-2802	846	75	economic	economic	ADJ
taxlaw-2802	846	76	substance	substance	NOUN
taxlaw-2802	846	77	and	and	CCONJ
taxlaw-2802	846	78	a	a	DET
taxlaw-2802	846	79	legitimate	legitimate	ADJ
taxlaw-2802	846	80	business	business	NOUN
taxlaw-2802	846	81	purpose	purpose	NOUN
taxlaw-2802	846	82	,	,	PUNCT
taxlaw-2802	846	83	before	before	SCONJ
taxlaw-2802	846	84	he	he	PRON
taxlaw-2802	846	85	or	or	CCONJ
taxlaw-2802	846	86	she	she	PRON
taxlaw-2802	846	87	delivers	deliver	VERB
taxlaw-2802	846	88	an	an	DET
taxlaw-2802	846	89	opinion	opinion	NOUN
taxlaw-2802	846	90	that	that	PRON
taxlaw-2802	846	91	can	can	AUX
taxlaw-2802	846	92	be	be	AUX
taxlaw-2802	846	93	relied	rely	VERB
taxlaw-2802	846	94	upon	upon	SCONJ
taxlaw-2802	846	95	for	for	ADP
taxlaw-2802	846	96	penalty	penalty	NOUN
taxlaw-2802	846	97	protection	protection	NOUN
taxlaw-2802	846	98	.	.	PUNCT
taxlaw-2802	847	1	in	in	ADP
taxlaw-2802	847	2	preparing	prepare	VERB
taxlaw-2802	847	3	the	the	DET
taxlaw-2802	847	4	opinion	opinion	NOUN
taxlaw-2802	847	5	,	,	PUNCT
taxlaw-2802	847	6	the	the	DET
taxlaw-2802	847	7	practitioner	practitioner	NOUN
taxlaw-2802	847	8	can	can	AUX
taxlaw-2802	847	9	not	not	PART
taxlaw-2802	847	10	rely	rely	VERB
taxlaw-2802	847	11	on	on	ADP
taxlaw-2802	847	12	unreasonable	unreasonable	ADJ
taxlaw-2802	847	13	factual	factual	ADJ
taxlaw-2802	847	14	assumptions	assumption	NOUN
taxlaw-2802	847	15	or	or	CCONJ
taxlaw-2802	847	16	representations.179	representations.179	NOUN
taxlaw-2802	847	17	in	in	ADP
taxlaw-2802	847	18	particular	particular	ADJ
taxlaw-2802	847	19	,	,	PUNCT
taxlaw-2802	847	20	he	he	PRON
taxlaw-2802	847	21	or	or	CCONJ
taxlaw-2802	847	22	she	she	PRON
taxlaw-2802	847	23	can	can	AUX
taxlaw-2802	847	24	not	not	PART
taxlaw-2802	847	25	rely	rely	VERB
taxlaw-2802	847	26	on	on	ADP
taxlaw-2802	847	27	any	any	DET
taxlaw-2802	847	28	blanket	blanket	NOUN
taxlaw-2802	847	29	assumption	assumption	NOUN
taxlaw-2802	847	30	or	or	CCONJ
taxlaw-2802	847	31	representation	representation	NOUN
taxlaw-2802	847	32	that	that	SCONJ
taxlaw-2802	847	33	the	the	DET
taxlaw-2802	847	34	deal	deal	NOUN
taxlaw-2802	847	35	in	in	ADP
taxlaw-2802	847	36	question	question	NOUN
taxlaw-2802	847	37	has	have	AUX
taxlaw-2802	847	38	economic	economic	ADJ
taxlaw-2802	847	39	substance	substance	NOUN
taxlaw-2802	847	40	or	or	CCONJ
taxlaw-2802	847	41	a	a	DET
taxlaw-2802	847	42	valid	valid	ADJ
taxlaw-2802	847	43	business	business	NOUN
taxlaw-2802	847	44	purpose.180	purpose.180	NOUN
taxlaw-2802	847	45	in	in	ADP
taxlaw-2802	847	46	relating	relate	VERB
taxlaw-2802	847	47	the	the	DET
taxlaw-2802	847	48	facts	fact	NOUN
taxlaw-2802	847	49	to	to	ADP
taxlaw-2802	847	50	relevant	relevant	ADJ
taxlaw-2802	847	51	law	law	NOUN
taxlaw-2802	847	52	,	,	PUNCT
taxlaw-2802	847	53	the	the	DET
taxlaw-2802	847	54	practitioner	practitioner	NOUN
taxlaw-2802	847	55	is	be	AUX
taxlaw-2802	847	56	expressly	expressly	ADV
taxlaw-2802	847	57	required	require	VERB
taxlaw-2802	847	58	to	to	PART
taxlaw-2802	847	59	consider	consider	VERB
taxlaw-2802	847	60	all	all	DET
taxlaw-2802	847	61	“	"	PUNCT
taxlaw-2802	847	62	potentially	potentially	ADV
taxlaw-2802	847	63	applicable	applicable	ADJ
taxlaw-2802	847	64	judicial	judicial	ADJ
taxlaw-2802	847	65	doctrines	doctrine	NOUN
taxlaw-2802	847	66	”	"	PUNCT
taxlaw-2802	847	67	(	(	PUNCT
taxlaw-2802	847	68	a	a	DET
taxlaw-2802	847	69	requirement	requirement	NOUN
taxlaw-2802	847	70	that	that	PRON
taxlaw-2802	847	71	is	be	AUX
taxlaw-2802	847	72	targeted	target	VERB
taxlaw-2802	847	73	particularly	particularly	ADV
taxlaw-2802	847	74	to	to	ADP
taxlaw-2802	847	75	consideration	consideration	NOUN
taxlaw-2802	847	76	of	of	ADP
taxlaw-2802	847	77	the	the	DET
taxlaw-2802	847	78	economic	economic	ADJ
taxlaw-2802	847	79	substance	substance	NOUN
taxlaw-2802	847	80	and	and	CCONJ
taxlaw-2802	847	81	business	business	NOUN
taxlaw-2802	847	82	purpose	purpose	NOUN
taxlaw-2802	847	83	doctrines).181	doctrines).181	PROPN
taxlaw-2802	847	84	in	in	ADP
taxlaw-2802	847	85	so	so	ADV
taxlaw-2802	847	86	doing	do	VERB
taxlaw-2802	847	87	,	,	PUNCT
taxlaw-2802	847	88	the	the	DET
taxlaw-2802	847	89	practitioner	practitioner	NOUN
taxlaw-2802	847	90	must	must	AUX
taxlaw-2802	847	91	address	address	VERB
taxlaw-2802	847	92	all	all	DET
taxlaw-2802	847	93	significant	significant	ADJ
taxlaw-2802	847	94	federal	federal	ADJ
taxlaw-2802	847	95	tax	tax	NOUN
taxlaw-2802	847	96	issues	issue	NOUN
taxlaw-2802	847	97	related	relate	VERB
taxlaw-2802	847	98	to	to	ADP
taxlaw-2802	847	99	the	the	DET
taxlaw-2802	847	100	transaction.182	transaction.182	NOUN
taxlaw-2802	847	101	this	this	PRON
taxlaw-2802	847	102	prevents	prevent	VERB
taxlaw-2802	847	103	him	he	PRON
taxlaw-2802	847	104	or	or	CCONJ
taxlaw-2802	847	105	her	she	PRON
taxlaw-2802	847	106	from	from	ADP
taxlaw-2802	847	107	simply	simply	ADV
taxlaw-2802	847	108	glossing	gloss	VERB
taxlaw-2802	847	109	over	over	ADP
taxlaw-2802	847	110	inconvenient	inconvenient	ADJ
taxlaw-2802	847	111	obstacles	obstacle	NOUN
taxlaw-2802	847	112	(	(	PUNCT
taxlaw-2802	847	113	like	like	ADP
taxlaw-2802	847	114	economic	economic	ADJ
taxlaw-2802	847	115	substance	substance	NOUN
taxlaw-2802	847	116	or	or	CCONJ
taxlaw-2802	847	117	business	business	NOUN
taxlaw-2802	847	118	purpose	purpose	NOUN
taxlaw-2802	847	119	considerations	consideration	NOUN
taxlaw-2802	847	120	)	)	PUNCT
taxlaw-2802	847	121	in	in	ADP
taxlaw-2802	847	122	a	a	DET
taxlaw-2802	847	123	“	"	PUNCT
taxlaw-2802	847	124	partial	partial	ADJ
taxlaw-2802	847	125	”	"	PUNCT
taxlaw-2802	847	126	opinion	opinion	NOUN
taxlaw-2802	847	127	of	of	ADP
taxlaw-2802	847	128	the	the	DET
taxlaw-2802	847	129	sort	sort	NOUN
taxlaw-2802	847	130	that	that	PRON
taxlaw-2802	847	131	was	be	AUX
taxlaw-2802	847	132	often	often	ADV
taxlaw-2802	847	133	used	use	VERB
taxlaw-2802	847	134	in	in	ADP
taxlaw-2802	847	135	the	the	DET
taxlaw-2802	847	136	abusive	abusive	ADJ
taxlaw-2802	847	137	shelters	shelter	NOUN
taxlaw-2802	847	138	of	of	ADP
taxlaw-2802	847	139	the	the	DET
taxlaw-2802	847	140	1990s.183	1990s.183	NUM
taxlaw-2802	847	141	finally	finally	ADV
taxlaw-2802	847	142	,	,	PUNCT
taxlaw-2802	847	143	to	to	PART
taxlaw-2802	847	144	be	be	AUX
taxlaw-2802	847	145	eligible	eligible	ADJ
taxlaw-2802	847	146	for	for	ADP
taxlaw-2802	847	147	use	use	NOUN
taxlaw-2802	847	148	as	as	ADP
taxlaw-2802	847	149	penalty	penalty	NOUN
taxlaw-2802	847	150	protection	protection	NOUN
taxlaw-2802	847	151	,	,	PUNCT
taxlaw-2802	847	152	the	the	DET
taxlaw-2802	847	153	opinion	opinion	NOUN
taxlaw-2802	847	154	must	must	AUX
taxlaw-2802	847	155	reach	reach	VERB
taxlaw-2802	847	156	a	a	DET
taxlaw-2802	847	157	conclusion	conclusion	NOUN
taxlaw-2802	847	158	at	at	ADP
taxlaw-2802	847	159	a	a	DET
taxlaw-2802	847	160	confidence	confidence	NOUN
taxlaw-2802	847	161	level	level	NOUN
taxlaw-2802	847	162	of	of	ADP
taxlaw-2802	847	163	at	at	ADV
taxlaw-2802	847	164	least	least	ADJ
taxlaw-2802	847	165	more	more	ADV
taxlaw-2802	847	166	-	-	PUNCT
taxlaw-2802	847	167	likely	likely	ADJ
taxlaw-2802	847	168	-	-	PUNCT
taxlaw-2802	847	169	than	than	ADP
taxlaw-2802	847	170	-	-	PUNCT
taxlaw-2802	847	171	not	not	PART
taxlaw-2802	847	172	that	that	SCONJ
taxlaw-2802	847	173	the	the	DET
taxlaw-2802	847	174	taxpayer	taxpayer	NOUN
taxlaw-2802	847	175	will	will	AUX
taxlaw-2802	847	176	prevail	prevail	VERB
taxlaw-2802	847	177	on	on	ADP
taxlaw-2802	847	178	the	the	DET
taxlaw-2802	847	179	merits	merit	NOUN
taxlaw-2802	847	180	with	with	ADP
taxlaw-2802	847	181	respect	respect	NOUN
taxlaw-2802	847	182	to	to	ADP
taxlaw-2802	847	183	each	each	DET
taxlaw-2802	847	184	such	such	ADJ
taxlaw-2802	847	185	significant	significant	ADJ
taxlaw-2802	847	186	federal	federal	ADJ
taxlaw-2802	847	187	tax	tax	NOUN
taxlaw-2802	847	188	issue.184	issue.184	NOUN
taxlaw-2802	847	189	if	if	SCONJ
taxlaw-2802	847	190	the	the	DET
taxlaw-2802	847	191	opinion	opinion	NOUN
taxlaw-2802	847	192	does	do	AUX
taxlaw-2802	847	193	not	not	PART
taxlaw-2802	847	194	meet	meet	VERB
taxlaw-2802	847	195	these	these	DET
taxlaw-2802	847	196	basic	basic	ADJ
taxlaw-2802	847	197	requirements	requirement	NOUN
taxlaw-2802	847	198	,	,	PUNCT
taxlaw-2802	847	199	it	it	PRON
taxlaw-2802	847	200	must	must	AUX
taxlaw-2802	847	201	contain	contain	VERB
taxlaw-2802	847	202	a	a	DET
taxlaw-2802	847	203	non	non	ADJ
taxlaw-2802	847	204	-	-	ADJ
taxlaw-2802	847	205	reliance	reliance	ADJ
taxlaw-2802	847	206	disclaimer	disclaimer	NOUN
taxlaw-2802	847	207	,	,	PUNCT
taxlaw-2802	847	208	which	which	PRON
taxlaw-2802	847	209	will	will	AUX
taxlaw-2802	847	210	preclude	preclude	VERB
taxlaw-2802	847	211	the	the	DET
taxlaw-2802	847	212	opinion	opinion	NOUN
taxlaw-2802	847	213	from	from	ADP
taxlaw-2802	847	214	being	be	AUX
taxlaw-2802	847	215	usable	usable	ADJ
taxlaw-2802	847	216	as	as	ADP
taxlaw-2802	847	217	a	a	DET
taxlaw-2802	847	218	defense	defense	NOUN
taxlaw-2802	847	219	against	against	ADP
taxlaw-2802	847	220	penalties	penalty	NOUN
taxlaw-2802	847	221	.	.	PUNCT
taxlaw-2802	848	1	the	the	DET
taxlaw-2802	848	2	sanctions	sanction	NOUN
taxlaw-2802	848	3	against	against	ADP
taxlaw-2802	848	4	respect	respect	NOUN
taxlaw-2802	848	5	to	to	PART
taxlaw-2802	848	6	disclosed	disclose	VERB
taxlaw-2802	848	7	reportable	reportable	ADJ
taxlaw-2802	848	8	transactions	transaction	NOUN
taxlaw-2802	848	9	)	)	PUNCT
taxlaw-2802	848	10	are	be	AUX
taxlaw-2802	848	11	set	set	VERB
taxlaw-2802	848	12	forth	forth	ADV
taxlaw-2802	848	13	in	in	ADP
taxlaw-2802	848	14	§	§	PROPN
taxlaw-2802	848	15	6664(d	6664(d	NUM
taxlaw-2802	848	16	)	)	PUNCT
taxlaw-2802	848	17	.	.	PUNCT
taxlaw-2802	849	1	see	see	VERB
taxlaw-2802	849	2	i.r.c	i.r.c	NOUN
taxlaw-2802	849	3	.	.	PUNCT
taxlaw-2802	850	1	§	§	PROPN
taxlaw-2802	850	2	6664(d)(4)(b	6664(d)(4)(b	PROPN
taxlaw-2802	850	3	)	)	PUNCT
taxlaw-2802	850	4	(	(	PUNCT
taxlaw-2802	850	5	2010	2010	NUM
taxlaw-2802	850	6	)	)	PUNCT
taxlaw-2802	850	7	.	.	PUNCT
taxlaw-2802	851	1	179	179	NUM
taxlaw-2802	851	2	.	.	PUNCT
taxlaw-2802	852	1	see	see	VERB
taxlaw-2802	852	2	31	31	NUM
taxlaw-2802	852	3	c.f.r	c.f.r	NOUN
taxlaw-2802	852	4	.	.	PUNCT
taxlaw-2802	853	1	§	§	PROPN
taxlaw-2802	853	2	10.35(c)(1)(ii	10.35(c)(1)(ii	NUM
taxlaw-2802	853	3	)	)	PUNCT
taxlaw-2802	853	4	and	and	CCONJ
taxlaw-2802	853	5	(	(	PUNCT
taxlaw-2802	853	6	iii	iii	NOUN
taxlaw-2802	853	7	)	)	PUNCT
taxlaw-2802	853	8	.	.	PUNCT
taxlaw-2802	854	1	for	for	ADP
taxlaw-2802	854	2	further	further	ADJ
taxlaw-2802	854	3	discussion	discussion	NOUN
taxlaw-2802	854	4	of	of	ADP
taxlaw-2802	854	5	these	these	DET
taxlaw-2802	854	6	requirements	requirement	NOUN
taxlaw-2802	854	7	,	,	PUNCT
taxlaw-2802	854	8	see	see	VERB
taxlaw-2802	854	9	supra	supra	PROPN
taxlaw-2802	854	10	notes	note	VERB
taxlaw-2802	854	11	18	18	NUM
taxlaw-2802	854	12	-	-	SYM
taxlaw-2802	854	13	23	23	NUM
taxlaw-2802	854	14	and	and	CCONJ
taxlaw-2802	854	15	accompanying	accompany	VERB
taxlaw-2802	854	16	text	text	NOUN
taxlaw-2802	854	17	.	.	PUNCT
taxlaw-2802	855	1	180	180	NUM
taxlaw-2802	855	2	.	.	PUNCT
taxlaw-2802	855	3	see	see	VERB
taxlaw-2802	855	4	31	31	NUM
taxlaw-2802	855	5	c.f.r	c.f.r	NOUN
taxlaw-2802	855	6	.	.	PUNCT
taxlaw-2802	856	1	§	§	PROPN
taxlaw-2802	856	2	10.35(c)(1)(ii	10.35(c)(1)(ii	NUM
taxlaw-2802	856	3	)	)	PUNCT
taxlaw-2802	856	4	and	and	CCONJ
taxlaw-2802	856	5	(	(	PUNCT
taxlaw-2802	856	6	iii	iii	NOUN
taxlaw-2802	856	7	)	)	PUNCT
taxlaw-2802	856	8	.	.	PUNCT
taxlaw-2802	857	1	181	181	NUM
taxlaw-2802	857	2	.	.	X
taxlaw-2802	857	3	31	31	NUM
taxlaw-2802	857	4	c.f.r	c.f.r	NOUN
taxlaw-2802	857	5	.	.	PUNCT
taxlaw-2802	858	1	§	§	PROPN
taxlaw-2802	858	2	10.35(c)(2)(i	10.35(c)(2)(i	NUM
taxlaw-2802	858	3	)	)	PUNCT
taxlaw-2802	858	4	.	.	PUNCT
taxlaw-2802	859	1	for	for	ADP
taxlaw-2802	859	2	further	further	ADJ
taxlaw-2802	859	3	discussion	discussion	NOUN
taxlaw-2802	859	4	of	of	ADP
taxlaw-2802	859	5	these	these	DET
taxlaw-2802	859	6	requirements	requirement	NOUN
taxlaw-2802	859	7	,	,	PUNCT
taxlaw-2802	859	8	see	see	VERB
taxlaw-2802	859	9	supra	supra	PROPN
taxlaw-2802	859	10	notes	note	VERB
taxlaw-2802	859	11	24	24	NUM
taxlaw-2802	859	12	-	-	SYM
taxlaw-2802	859	13	29	29	NUM
taxlaw-2802	859	14	and	and	CCONJ
taxlaw-2802	859	15	accompanying	accompany	VERB
taxlaw-2802	859	16	text	text	NOUN
taxlaw-2802	859	17	.	.	PUNCT
taxlaw-2802	860	1	at	at	ADP
taxlaw-2802	860	2	the	the	DET
taxlaw-2802	860	3	time	time	NOUN
taxlaw-2802	860	4	when	when	SCONJ
taxlaw-2802	860	5	the	the	DET
taxlaw-2802	860	6	covered	covered	ADJ
taxlaw-2802	860	7	opinion	opinion	NOUN
taxlaw-2802	860	8	regulations	regulation	NOUN
taxlaw-2802	860	9	were	be	AUX
taxlaw-2802	860	10	adopted	adopt	VERB
taxlaw-2802	860	11	,	,	PUNCT
taxlaw-2802	860	12	the	the	DET
taxlaw-2802	860	13	economic	economic	ADJ
taxlaw-2802	860	14	substance	substance	NOUN
taxlaw-2802	860	15	doctrine	doctrine	NOUN
taxlaw-2802	860	16	was	be	AUX
taxlaw-2802	860	17	strictly	strictly	ADV
taxlaw-2802	860	18	a	a	DET
taxlaw-2802	860	19	common	common	ADJ
taxlaw-2802	860	20	law	law	NOUN
taxlaw-2802	860	21	doctrine	doctrine	NOUN
taxlaw-2802	860	22	.	.	PUNCT
taxlaw-2802	861	1	the	the	DET
taxlaw-2802	861	2	doctrine	doctrine	NOUN
taxlaw-2802	861	3	was	be	AUX
taxlaw-2802	861	4	just	just	ADV
taxlaw-2802	861	5	codified	codify	VERB
taxlaw-2802	861	6	,	,	PUNCT
taxlaw-2802	861	7	at	at	ADP
taxlaw-2802	861	8	§	§	PROPN
taxlaw-2802	861	9	7701(o	7701(o	NUM
taxlaw-2802	861	10	)	)	PUNCT
taxlaw-2802	861	11	,	,	PUNCT
taxlaw-2802	861	12	on	on	ADP
taxlaw-2802	861	13	march	march	PROPN
taxlaw-2802	861	14	30	30	NUM
taxlaw-2802	861	15	,	,	PUNCT
taxlaw-2802	861	16	2010	2010	NUM
taxlaw-2802	861	17	.	.	PUNCT
taxlaw-2802	862	1	see	see	VERB
taxlaw-2802	862	2	supra	supra	PROPN
taxlaw-2802	862	3	note	note	PROPN
taxlaw-2802	862	4	99	99	NUM
taxlaw-2802	862	5	and	and	CCONJ
taxlaw-2802	862	6	accompanying	accompany	VERB
taxlaw-2802	862	7	text	text	NOUN
taxlaw-2802	862	8	.	.	PUNCT
taxlaw-2802	863	1	within	within	ADP
taxlaw-2802	863	2	certain	certain	ADJ
taxlaw-2802	863	3	limitations	limitation	NOUN
taxlaw-2802	863	4	,	,	PUNCT
taxlaw-2802	863	5	a	a	DET
taxlaw-2802	863	6	practitioner	practitioner	NOUN
taxlaw-2802	863	7	may	may	AUX
taxlaw-2802	863	8	rely	rely	VERB
taxlaw-2802	863	9	on	on	ADP
taxlaw-2802	863	10	the	the	DET
taxlaw-2802	863	11	opinion	opinion	NOUN
taxlaw-2802	863	12	of	of	ADP
taxlaw-2802	863	13	another	another	DET
taxlaw-2802	863	14	practitioner	practitioner	NOUN
taxlaw-2802	863	15	with	with	ADP
taxlaw-2802	863	16	regard	regard	NOUN
taxlaw-2802	863	17	to	to	ADP
taxlaw-2802	863	18	some	some	DET
taxlaw-2802	863	19	significant	significant	ADJ
taxlaw-2802	863	20	federal	federal	ADJ
taxlaw-2802	863	21	tax	tax	NOUN
taxlaw-2802	863	22	issues	issue	NOUN
taxlaw-2802	863	23	.	.	PUNCT
taxlaw-2802	864	1	see	see	VERB
taxlaw-2802	864	2	31	31	NUM
taxlaw-2802	864	3	c.f.r	c.f.r	NOUN
taxlaw-2802	864	4	.	.	PUNCT
taxlaw-2802	865	1	§	§	PROPN
taxlaw-2802	865	2	10.35(d)(1	10.35(d)(1	NUM
taxlaw-2802	865	3	)	)	PUNCT
taxlaw-2802	865	4	.	.	PUNCT
taxlaw-2802	866	1	limited	limited	ADJ
taxlaw-2802	866	2	scope	scope	NOUN
taxlaw-2802	866	3	opinions	opinion	NOUN
taxlaw-2802	866	4	are	be	AUX
taxlaw-2802	866	5	permissible	permissible	ADJ
taxlaw-2802	866	6	in	in	ADP
taxlaw-2802	866	7	some	some	DET
taxlaw-2802	866	8	cases	case	NOUN
taxlaw-2802	866	9	.	.	PUNCT
taxlaw-2802	867	1	see	see	VERB
taxlaw-2802	867	2	31	31	NUM
taxlaw-2802	867	3	c.f.r	c.f.r	NOUN
taxlaw-2802	867	4	.	.	PUNCT
taxlaw-2802	868	1	§	§	PROPN
taxlaw-2802	868	2	10.35(c)(3)(v)(a	10.35(c)(3)(v)(a	NUM
taxlaw-2802	868	3	)	)	PUNCT
taxlaw-2802	868	4	.	.	PUNCT
taxlaw-2802	869	1	however	however	ADV
taxlaw-2802	869	2	,	,	PUNCT
taxlaw-2802	869	3	a	a	DET
taxlaw-2802	869	4	limited	limited	ADJ
taxlaw-2802	869	5	scope	scope	NOUN
taxlaw-2802	869	6	opinion	opinion	NOUN
taxlaw-2802	869	7	must	must	AUX
taxlaw-2802	869	8	include	include	VERB
taxlaw-2802	869	9	a	a	DET
taxlaw-2802	869	10	legend	legend	NOUN
taxlaw-2802	869	11	expressly	expressly	ADV
taxlaw-2802	869	12	indicating	indicate	VERB
taxlaw-2802	869	13	that	that	SCONJ
taxlaw-2802	869	14	it	it	PRON
taxlaw-2802	869	15	can	can	AUX
taxlaw-2802	869	16	not	not	PART
taxlaw-2802	869	17	be	be	AUX
taxlaw-2802	869	18	used	use	VERB
taxlaw-2802	869	19	for	for	ADP
taxlaw-2802	869	20	the	the	DET
taxlaw-2802	869	21	purpose	purpose	NOUN
taxlaw-2802	869	22	of	of	ADP
taxlaw-2802	869	23	avoiding	avoid	VERB
taxlaw-2802	869	24	penalties	penalty	NOUN
taxlaw-2802	869	25	related	relate	VERB
taxlaw-2802	869	26	to	to	ADP
taxlaw-2802	869	27	significant	significant	ADJ
taxlaw-2802	869	28	federal	federal	ADJ
taxlaw-2802	869	29	tax	tax	NOUN
taxlaw-2802	869	30	issues	issue	NOUN
taxlaw-2802	869	31	that	that	PRON
taxlaw-2802	869	32	are	be	AUX
taxlaw-2802	869	33	not	not	PART
taxlaw-2802	869	34	specifically	specifically	ADV
taxlaw-2802	869	35	addressed	address	VERB
taxlaw-2802	869	36	in	in	ADP
taxlaw-2802	869	37	the	the	DET
taxlaw-2802	869	38	opinion	opinion	NOUN
taxlaw-2802	869	39	.	.	PUNCT
taxlaw-2802	870	1	see	see	VERB
taxlaw-2802	870	2	31	31	NUM
taxlaw-2802	870	3	c.f.r	c.f.r	NOUN
taxlaw-2802	870	4	.	.	PUNCT
taxlaw-2802	871	1	§	§	PROPN
taxlaw-2802	871	2	10.35(e)(3)(iii	10.35(e)(3)(iii	NUM
taxlaw-2802	871	3	)	)	PUNCT
taxlaw-2802	871	4	.	.	PUNCT
taxlaw-2802	872	1	for	for	ADP
taxlaw-2802	872	2	further	further	ADJ
taxlaw-2802	872	3	discussion	discussion	NOUN
taxlaw-2802	872	4	of	of	ADP
taxlaw-2802	872	5	a	a	DET
taxlaw-2802	872	6	practitioner	practitioner	NOUN
taxlaw-2802	872	7	’s	’s	PART
taxlaw-2802	872	8	ability	ability	NOUN
taxlaw-2802	872	9	to	to	PART
taxlaw-2802	872	10	rely	rely	VERB
taxlaw-2802	872	11	on	on	ADP
taxlaw-2802	872	12	others	other	NOUN
taxlaw-2802	872	13	’	’	PART
taxlaw-2802	872	14	opinions	opinion	NOUN
taxlaw-2802	872	15	and	and	CCONJ
taxlaw-2802	872	16	further	further	ADJ
taxlaw-2802	872	17	discussion	discussion	NOUN
taxlaw-2802	872	18	of	of	ADP
taxlaw-2802	872	19	limited	limited	ADJ
taxlaw-2802	872	20	scope	scope	NOUN
taxlaw-2802	872	21	opinions	opinion	NOUN
taxlaw-2802	872	22	,	,	PUNCT
taxlaw-2802	872	23	see	see	VERB
taxlaw-2802	872	24	supra	supra	PROPN
taxlaw-2802	872	25	notes	note	VERB
taxlaw-2802	872	26	30	30	NUM
taxlaw-2802	872	27	-	-	SYM
taxlaw-2802	872	28	31	31	NUM
taxlaw-2802	872	29	and	and	CCONJ
taxlaw-2802	872	30	accompanying	accompany	VERB
taxlaw-2802	872	31	text	text	NOUN
taxlaw-2802	872	32	.	.	PUNCT
taxlaw-2802	873	1	182	182	NUM
taxlaw-2802	873	2	.	.	PUNCT
taxlaw-2802	874	1	see	see	VERB
taxlaw-2802	874	2	31	31	NUM
taxlaw-2802	874	3	c.f.r	c.f.r	NOUN
taxlaw-2802	874	4	.	.	PUNCT
taxlaw-2802	875	1	§	§	PROPN
taxlaw-2802	875	2	10.35(c)(3)(i	10.35(c)(3)(i	NUM
taxlaw-2802	875	3	)	)	PUNCT
taxlaw-2802	875	4	.	.	PUNCT
taxlaw-2802	876	1	for	for	ADP
taxlaw-2802	876	2	a	a	DET
taxlaw-2802	876	3	description	description	NOUN
taxlaw-2802	876	4	of	of	ADP
taxlaw-2802	876	5	what	what	PRON
taxlaw-2802	876	6	constitutes	constitute	VERB
taxlaw-2802	876	7	a	a	DET
taxlaw-2802	876	8	“	"	PUNCT
taxlaw-2802	876	9	significant	significant	ADJ
taxlaw-2802	876	10	federal	federal	ADJ
taxlaw-2802	876	11	tax	tax	NOUN
taxlaw-2802	876	12	issue	issue	NOUN
taxlaw-2802	876	13	”	"	PUNCT
taxlaw-2802	876	14	under	under	ADP
taxlaw-2802	876	15	circular	circular	ADJ
taxlaw-2802	876	16	230	230	NUM
taxlaw-2802	876	17	,	,	PUNCT
taxlaw-2802	876	18	see	see	VERB
taxlaw-2802	876	19	supra	supra	PROPN
taxlaw-2802	876	20	note	note	PROPN
taxlaw-2802	876	21	8	8	NUM
taxlaw-2802	876	22	.	.	NOUN
taxlaw-2802	876	23	183	183	NUM
taxlaw-2802	876	24	.	.	PUNCT
taxlaw-2802	877	1	for	for	ADP
taxlaw-2802	877	2	a	a	DET
taxlaw-2802	877	3	discussion	discussion	NOUN
taxlaw-2802	877	4	of	of	ADP
taxlaw-2802	877	5	“	"	PUNCT
taxlaw-2802	877	6	partial	partial	ADJ
taxlaw-2802	877	7	opinions	opinion	NOUN
taxlaw-2802	877	8	”	"	PUNCT
taxlaw-2802	877	9	and	and	CCONJ
taxlaw-2802	877	10	their	their	PRON
taxlaw-2802	877	11	use	use	NOUN
taxlaw-2802	877	12	in	in	ADP
taxlaw-2802	877	13	the	the	DET
taxlaw-2802	877	14	abusive	abusive	ADJ
taxlaw-2802	877	15	corporate	corporate	ADJ
taxlaw-2802	877	16	tax	tax	NOUN
taxlaw-2802	877	17	shelters	shelter	NOUN
taxlaw-2802	877	18	of	of	ADP
taxlaw-2802	877	19	the	the	DET
taxlaw-2802	877	20	1990s	1990s	NUM
taxlaw-2802	877	21	,	,	PUNCT
taxlaw-2802	877	22	see	see	VERB
taxlaw-2802	877	23	supra	supra	ADJ
taxlaw-2802	877	24	text	text	NOUN
taxlaw-2802	877	25	accompanying	accompanying	ADJ
taxlaw-2802	877	26	notes	note	NOUN
taxlaw-2802	877	27	104	104	NUM
taxlaw-2802	877	28	-	-	SYM
taxlaw-2802	877	29	05	05	NUM
taxlaw-2802	877	30	.	.	PUNCT
taxlaw-2802	878	1	184	184	NUM
taxlaw-2802	878	2	.	.	PUNCT
taxlaw-2802	879	1	if	if	SCONJ
taxlaw-2802	879	2	an	an	DET
taxlaw-2802	879	3	opinion	opinion	NOUN
taxlaw-2802	879	4	fails	fail	VERB
taxlaw-2802	879	5	to	to	PART
taxlaw-2802	879	6	reach	reach	VERB
taxlaw-2802	879	7	such	such	DET
taxlaw-2802	879	8	a	a	DET
taxlaw-2802	879	9	conclusion	conclusion	NOUN
taxlaw-2802	879	10	at	at	ADP
taxlaw-2802	879	11	such	such	DET
taxlaw-2802	879	12	a	a	DET
taxlaw-2802	879	13	confidence	confidence	NOUN
taxlaw-2802	879	14	level	level	NOUN
taxlaw-2802	879	15	with	with	ADP
taxlaw-2802	879	16	respect	respect	NOUN
taxlaw-2802	879	17	to	to	ADP
taxlaw-2802	879	18	any	any	DET
taxlaw-2802	879	19	significant	significant	ADJ
taxlaw-2802	879	20	federal	federal	ADJ
taxlaw-2802	879	21	tax	tax	NOUN
taxlaw-2802	879	22	issue	issue	NOUN
taxlaw-2802	879	23	,	,	PUNCT
taxlaw-2802	879	24	the	the	DET
taxlaw-2802	879	25	opinion	opinion	NOUN
taxlaw-2802	879	26	must	must	AUX
taxlaw-2802	879	27	prominently	prominently	ADV
taxlaw-2802	879	28	disclose	disclose	VERB
taxlaw-2802	879	29	that	that	DET
taxlaw-2802	879	30	fact	fact	NOUN
taxlaw-2802	879	31	and	and	CCONJ
taxlaw-2802	879	32	must	must	AUX
taxlaw-2802	879	33	prominently	prominently	ADV
taxlaw-2802	879	34	state	state	VERB
taxlaw-2802	879	35	that	that	SCONJ
taxlaw-2802	879	36	the	the	DET
taxlaw-2802	879	37	taxpayer	taxpayer	NOUN
taxlaw-2802	879	38	can	can	AUX
taxlaw-2802	879	39	not	not	PART
taxlaw-2802	879	40	use	use	VERB
taxlaw-2802	879	41	the	the	DET
taxlaw-2802	879	42	opinion	opinion	NOUN
taxlaw-2802	879	43	to	to	PART
taxlaw-2802	879	44	avoid	avoid	VERB
taxlaw-2802	879	45	the	the	DET
taxlaw-2802	879	46	imposition	imposition	NOUN
taxlaw-2802	879	47	of	of	ADP
taxlaw-2802	879	48	penalties	penalty	NOUN
taxlaw-2802	879	49	arising	arise	VERB
taxlaw-2802	879	50	from	from	ADP
taxlaw-2802	879	51	such	such	ADJ
taxlaw-2802	879	52	issue	issue	NOUN
taxlaw-2802	879	53	.	.	PUNCT
taxlaw-2802	880	1	31	31	NUM
taxlaw-2802	880	2	c.f.r	c.f.r	NOUN
taxlaw-2802	880	3	.	.	PUNCT
taxlaw-2802	881	1	§	§	PROPN
taxlaw-2802	881	2	§	§	PROPN
taxlaw-2802	881	3	10.35(c)(4	10.35(c)(4	NUM
taxlaw-2802	881	4	)	)	PUNCT
taxlaw-2802	881	5	and	and	CCONJ
taxlaw-2802	881	6	10.35(e)(4	10.35(e)(4	NUM
taxlaw-2802	881	7	)	)	PUNCT
taxlaw-2802	881	8	.	.	PUNCT
taxlaw-2802	882	1	see	see	VERB
taxlaw-2802	882	2	supra	supra	PROPN
taxlaw-2802	882	3	note	note	PROPN
taxlaw-2802	882	4	35	35	NUM
taxlaw-2802	882	5	and	and	CCONJ
taxlaw-2802	882	6	accompanying	accompany	VERB
taxlaw-2802	882	7	text	text	NOUN
taxlaw-2802	882	8	.	.	PUNCT
taxlaw-2802	883	1	columbia	columbia	PROPN
taxlaw-2802	883	2	jour	jour	PROPN
taxlaw-2802	883	3	�	�	PROPN
taxlaw-2802	883	4	al	al	PROPN
taxlaw-2802	883	5	of	of	ADP
taxlaw-2802	883	6	tax	tax	NOUN
taxlaw-2802	883	7	law	law	NOUN
taxlaw-2802	883	8	[	[	X
taxlaw-2802	883	9	vol	vol	NOUN
taxlaw-2802	883	10	2:150	2:150	NUM
taxlaw-2802	883	11	184	184	NUM
taxlaw-2802	883	12	practitioners	practitioner	NOUN
taxlaw-2802	883	13	who	who	PRON
taxlaw-2802	883	14	violate	violate	VERB
taxlaw-2802	883	15	the	the	DET
taxlaw-2802	883	16	regulations	regulation	NOUN
taxlaw-2802	883	17	are	be	AUX
taxlaw-2802	883	18	considerable,185	considerable,185	ADJ
taxlaw-2802	883	19	and	and	CCONJ
taxlaw-2802	883	20	the	the	DET
taxlaw-2802	883	21	incentives	incentive	NOUN
taxlaw-2802	883	22	to	to	PART
taxlaw-2802	883	23	meet	meet	VERB
taxlaw-2802	883	24	these	these	DET
taxlaw-2802	883	25	due	due	ADJ
taxlaw-2802	883	26	diligence	diligence	NOUN
taxlaw-2802	883	27	and	and	CCONJ
taxlaw-2802	883	28	drafting	drafting	NOUN
taxlaw-2802	883	29	standards	standard	NOUN
taxlaw-2802	883	30	are	be	AUX
taxlaw-2802	883	31	therefore	therefore	ADV
taxlaw-2802	883	32	strong	strong	ADJ
taxlaw-2802	883	33	.	.	PUNCT
taxlaw-2802	884	1	thus	thus	ADV
taxlaw-2802	884	2	,	,	PUNCT
taxlaw-2802	884	3	up	up	ADV
taxlaw-2802	884	4	until	until	ADP
taxlaw-2802	884	5	now	now	ADV
taxlaw-2802	884	6	,	,	PUNCT
taxlaw-2802	884	7	the	the	DET
taxlaw-2802	884	8	covered	covered	ADJ
taxlaw-2802	884	9	opinion	opinion	NOUN
taxlaw-2802	884	10	regulations	regulation	NOUN
taxlaw-2802	884	11	have	have	AUX
taxlaw-2802	884	12	done	do	VERB
taxlaw-2802	884	13	something	something	PRON
taxlaw-2802	884	14	even	even	ADV
taxlaw-2802	884	15	more	more	ADV
taxlaw-2802	884	16	valuable	valuable	ADJ
taxlaw-2802	884	17	than	than	SCONJ
taxlaw-2802	884	18	to	to	PART
taxlaw-2802	884	19	prevent	prevent	VERB
taxlaw-2802	884	20	practitioners	practitioner	NOUN
taxlaw-2802	884	21	from	from	ADP
taxlaw-2802	884	22	delivering	deliver	VERB
taxlaw-2802	884	23	unreasonable	unreasonable	ADJ
taxlaw-2802	884	24	legal	legal	ADJ
taxlaw-2802	884	25	opinions	opinion	NOUN
taxlaw-2802	884	26	.	.	PUNCT
taxlaw-2802	885	1	the	the	DET
taxlaw-2802	885	2	regulations	regulation	NOUN
taxlaw-2802	885	3	have	have	AUX
taxlaw-2802	885	4	established	establish	VERB
taxlaw-2802	885	5	the	the	DET
taxlaw-2802	885	6	attorney	attorney	NOUN
taxlaw-2802	885	7	as	as	ADP
taxlaw-2802	885	8	a	a	DET
taxlaw-2802	885	9	“	"	PUNCT
taxlaw-2802	885	10	gatekeeper	gatekeeper	NOUN
taxlaw-2802	885	11	”	"	PUNCT
taxlaw-2802	885	12	through	through	ADP
taxlaw-2802	885	13	whom	whom	PRON
taxlaw-2802	885	14	a	a	DET
taxlaw-2802	885	15	client	client	NOUN
taxlaw-2802	885	16	must	must	AUX
taxlaw-2802	885	17	pass	pass	VERB
taxlaw-2802	885	18	in	in	ADP
taxlaw-2802	885	19	order	order	NOUN
taxlaw-2802	885	20	to	to	PART
taxlaw-2802	885	21	complete	complete	VERB
taxlaw-2802	885	22	a	a	DET
taxlaw-2802	885	23	tax	tax	NOUN
taxlaw-2802	885	24	shelter	shelter	NOUN
taxlaw-2802	885	25	transaction.186	transaction.186	VERB
taxlaw-2802	885	26	the	the	DET
taxlaw-2802	885	27	client	client	NOUN
taxlaw-2802	885	28	desires	desire	VERB
taxlaw-2802	885	29	a	a	DET
taxlaw-2802	885	30	defense	defense	NOUN
taxlaw-2802	885	31	against	against	ADP
taxlaw-2802	885	32	penalties	penalty	NOUN
taxlaw-2802	885	33	that	that	SCONJ
taxlaw-2802	885	34	the	the	DET
taxlaw-2802	885	35	transaction	transaction	NOUN
taxlaw-2802	885	36	might	might	AUX
taxlaw-2802	885	37	provoke	provoke	VERB
taxlaw-2802	885	38	and	and	CCONJ
taxlaw-2802	885	39	,	,	PUNCT
taxlaw-2802	885	40	at	at	ADP
taxlaw-2802	885	41	least	least	ADJ
taxlaw-2802	885	42	up	up	ADP
taxlaw-2802	885	43	to	to	ADP
taxlaw-2802	885	44	this	this	DET
taxlaw-2802	885	45	point	point	NOUN
taxlaw-2802	885	46	,	,	PUNCT
taxlaw-2802	885	47	he	he	PRON
taxlaw-2802	885	48	or	or	CCONJ
taxlaw-2802	885	49	she	she	PRON
taxlaw-2802	885	50	could	could	AUX
taxlaw-2802	885	51	generally	generally	ADV
taxlaw-2802	885	52	invoke	invoke	VERB
taxlaw-2802	885	53	such	such	DET
taxlaw-2802	885	54	a	a	DET
taxlaw-2802	885	55	defense	defense	NOUN
taxlaw-2802	885	56	through	through	ADP
taxlaw-2802	885	57	reliance	reliance	NOUN
taxlaw-2802	885	58	on	on	ADP
taxlaw-2802	885	59	a	a	DET
taxlaw-2802	885	60	covered	covered	ADJ
taxlaw-2802	885	61	opinion	opinion	NOUN
taxlaw-2802	885	62	.	.	PUNCT
taxlaw-2802	886	1	in	in	ADP
taxlaw-2802	886	2	order	order	NOUN
taxlaw-2802	886	3	to	to	PART
taxlaw-2802	886	4	deliver	deliver	VERB
taxlaw-2802	886	5	the	the	DET
taxlaw-2802	886	6	opinion	opinion	NOUN
taxlaw-2802	886	7	that	that	SCONJ
taxlaw-2802	886	8	the	the	DET
taxlaw-2802	886	9	client	client	NOUN
taxlaw-2802	886	10	needs	need	VERB
taxlaw-2802	886	11	and	and	CCONJ
taxlaw-2802	886	12	wants	want	VERB
taxlaw-2802	886	13	,	,	PUNCT
taxlaw-2802	886	14	the	the	DET
taxlaw-2802	886	15	attorney	attorney	NOUN
taxlaw-2802	886	16	has	have	VERB
taxlaw-2802	886	17	to	to	PART
taxlaw-2802	886	18	determine	determine	VERB
taxlaw-2802	886	19	,	,	PUNCT
taxlaw-2802	886	20	inter	inter	PROPN
taxlaw-2802	886	21	alia	alia	NOUN
taxlaw-2802	886	22	,	,	PUNCT
taxlaw-2802	886	23	that	that	SCONJ
taxlaw-2802	886	24	the	the	DET
taxlaw-2802	886	25	transaction	transaction	NOUN
taxlaw-2802	886	26	has	have	VERB
taxlaw-2802	886	27	economic	economic	ADJ
taxlaw-2802	886	28	substance	substance	NOUN
taxlaw-2802	886	29	and	and	CCONJ
taxlaw-2802	886	30	a	a	DET
taxlaw-2802	886	31	valid	valid	ADJ
taxlaw-2802	886	32	business	business	NOUN
taxlaw-2802	886	33	purpose	purpose	NOUN
taxlaw-2802	886	34	.	.	PUNCT
taxlaw-2802	887	1	in	in	ADP
taxlaw-2802	887	2	this	this	DET
taxlaw-2802	887	3	way	way	NOUN
taxlaw-2802	887	4	,	,	PUNCT
taxlaw-2802	887	5	the	the	DET
taxlaw-2802	887	6	regulations	regulation	NOUN
taxlaw-2802	887	7	cause	cause	VERB
taxlaw-2802	887	8	attorneys	attorney	NOUN
taxlaw-2802	887	9	to	to	PART
taxlaw-2802	887	10	prevent	prevent	VERB
taxlaw-2802	887	11	(	(	PUNCT
taxlaw-2802	887	12	or	or	CCONJ
taxlaw-2802	887	13	,	,	PUNCT
taxlaw-2802	887	14	at	at	ADP
taxlaw-2802	887	15	least	least	ADJ
taxlaw-2802	887	16	,	,	PUNCT
taxlaw-2802	887	17	impede	impede	VERB
taxlaw-2802	887	18	)	)	PUNCT
taxlaw-2802	887	19	their	their	PRON
taxlaw-2802	887	20	clients	client	NOUN
taxlaw-2802	887	21	from	from	ADP
taxlaw-2802	887	22	participating	participate	VERB
taxlaw-2802	887	23	in	in	ADP
taxlaw-2802	887	24	abusive	abusive	ADJ
taxlaw-2802	887	25	shelters	shelter	NOUN
taxlaw-2802	887	26	.	.	PUNCT
taxlaw-2802	888	1	this	this	PRON
taxlaw-2802	888	2	,	,	PUNCT
taxlaw-2802	888	3	of	of	ADP
taxlaw-2802	888	4	course	course	NOUN
taxlaw-2802	888	5	,	,	PUNCT
taxlaw-2802	888	6	is	be	AUX
taxlaw-2802	888	7	precisely	precisely	ADV
taxlaw-2802	888	8	what	what	PRON
taxlaw-2802	888	9	the	the	DET
taxlaw-2802	888	10	regulations	regulation	NOUN
taxlaw-2802	888	11	should	should	AUX
taxlaw-2802	888	12	do	do	VERB
taxlaw-2802	888	13	.	.	PUNCT
taxlaw-2802	889	1	3	3	X
taxlaw-2802	889	2	.	.	X
taxlaw-2802	889	3	new	new	ADJ
taxlaw-2802	889	4	strict	strict	ADJ
taxlaw-2802	889	5	liability	liability	NOUN
taxlaw-2802	889	6	penalty	penalty	NOUN
taxlaw-2802	889	7	for	for	ADP
taxlaw-2802	889	8	transactions	transaction	NOUN
taxlaw-2802	889	9	without	without	ADP
taxlaw-2802	889	10	economic	economic	ADJ
taxlaw-2802	889	11	substance	substance	NOUN
taxlaw-2802	889	12	may	may	AUX
taxlaw-2802	889	13	undermine	undermine	VERB
taxlaw-2802	889	14	the	the	DET
taxlaw-2802	889	15	covered	covered	ADJ
taxlaw-2802	889	16	opinion	opinion	NOUN
taxlaw-2802	889	17	regulations	regulation	NOUN
taxlaw-2802	889	18	’	'	PUNCT
taxlaw-2802	889	19	effectiveness	effectiveness	NOUN
taxlaw-2802	889	20	at	at	ADP
taxlaw-2802	889	21	creating	create	VERB
taxlaw-2802	889	22	a	a	DET
taxlaw-2802	889	23	“	"	PUNCT
taxlaw-2802	889	24	gatekeeper	gatekeeper	NOUN
taxlaw-2802	889	25	”	"	PUNCT
taxlaw-2802	889	26	role	role	NOUN
taxlaw-2802	889	27	for	for	ADP
taxlaw-2802	889	28	tax	tax	NOUN
taxlaw-2802	889	29	practitioners	practitioner	NOUN
taxlaw-2802	889	30	,	,	PUNCT
taxlaw-2802	889	31	but	but	CCONJ
taxlaw-2802	889	32	the	the	DET
taxlaw-2802	889	33	regulations	regulation	NOUN
taxlaw-2802	889	34	should	should	AUX
taxlaw-2802	889	35	still	still	ADV
taxlaw-2802	889	36	remain	remain	VERB
taxlaw-2802	889	37	in	in	ADP
taxlaw-2802	889	38	force	force	NOUN
taxlaw-2802	889	39	in	in	ADP
taxlaw-2802	889	40	conjunction	conjunction	NOUN
taxlaw-2802	889	41	with	with	ADP
taxlaw-2802	889	42	the	the	DET
taxlaw-2802	889	43	recent	recent	ADJ
taxlaw-2802	889	44	codification	codification	NOUN
taxlaw-2802	889	45	of	of	ADP
taxlaw-2802	889	46	the	the	DET
taxlaw-2802	889	47	economic	economic	ADJ
taxlaw-2802	889	48	substance	substance	NOUN
taxlaw-2802	889	49	doctrine	doctrine	NOUN
taxlaw-2802	889	50	under	under	ADP
taxlaw-2802	889	51	§	§	PROPN
taxlaw-2802	889	52	7701(o	7701(o	NUM
taxlaw-2802	889	53	)	)	PUNCT
taxlaw-2802	889	54	of	of	ADP
taxlaw-2802	889	55	the	the	DET
taxlaw-2802	889	56	code,187	code,187	PROPN
taxlaw-2802	889	57	congress	congress	PROPN
taxlaw-2802	889	58	also	also	ADV
taxlaw-2802	889	59	added	add	VERB
taxlaw-2802	889	60	§	§	PROPN
taxlaw-2802	889	61	6662(b)(6	6662(b)(6	NUM
taxlaw-2802	889	62	)	)	PUNCT
taxlaw-2802	889	63	of	of	ADP
taxlaw-2802	889	64	the	the	DET
taxlaw-2802	889	65	code	code	NOUN
taxlaw-2802	889	66	,	,	PUNCT
taxlaw-2802	889	67	which	which	PRON
taxlaw-2802	889	68	provides	provide	VERB
taxlaw-2802	889	69	for	for	ADP
taxlaw-2802	889	70	a	a	DET
taxlaw-2802	889	71	new	new	ADJ
taxlaw-2802	889	72	accuracy	accuracy	NOUN
taxlaw-2802	889	73	-	-	PUNCT
taxlaw-2802	889	74	related	relate	VERB
taxlaw-2802	889	75	penalty	penalty	NOUN
taxlaw-2802	889	76	in	in	ADP
taxlaw-2802	889	77	the	the	DET
taxlaw-2802	889	78	case	case	NOUN
taxlaw-2802	889	79	of	of	ADP
taxlaw-2802	889	80	transactions	transaction	NOUN
taxlaw-2802	889	81	lacking	lack	VERB
taxlaw-2802	889	82	economic	economic	ADJ
taxlaw-2802	889	83	substance.188	substance.188	NOUN
taxlaw-2802	889	84	at	at	ADP
taxlaw-2802	889	85	the	the	DET
taxlaw-2802	889	86	same	same	ADJ
taxlaw-2802	889	87	time	time	NOUN
taxlaw-2802	889	88	,	,	PUNCT
taxlaw-2802	889	89	congress	congress	PROPN
taxlaw-2802	889	90	amended	amend	VERB
taxlaw-2802	889	91	§	§	PROPN
taxlaw-2802	889	92	6664(c	6664(c	PROPN
taxlaw-2802	889	93	)	)	PUNCT
taxlaw-2802	889	94	of	of	ADP
taxlaw-2802	889	95	the	the	DET
taxlaw-2802	889	96	code	code	NOUN
taxlaw-2802	889	97	to	to	PART
taxlaw-2802	889	98	specify	specify	VERB
taxlaw-2802	889	99	that	that	SCONJ
taxlaw-2802	889	100	there	there	PRON
taxlaw-2802	889	101	is	be	VERB
taxlaw-2802	889	102	185	185	NUM
taxlaw-2802	889	103	.	.	PUNCT
taxlaw-2802	890	1	for	for	ADP
taxlaw-2802	890	2	a	a	DET
taxlaw-2802	890	3	description	description	NOUN
taxlaw-2802	890	4	of	of	ADP
taxlaw-2802	890	5	those	those	DET
taxlaw-2802	890	6	sanctions	sanction	NOUN
taxlaw-2802	890	7	,	,	PUNCT
taxlaw-2802	890	8	see	see	VERB
taxlaw-2802	890	9	supra	supra	ADJ
taxlaw-2802	890	10	text	text	NOUN
taxlaw-2802	890	11	accompanying	accompanying	ADJ
taxlaw-2802	890	12	notes	note	VERB
taxlaw-2802	890	13	41	41	NUM
taxlaw-2802	890	14	-	-	SYM
taxlaw-2802	890	15	48	48	NUM
taxlaw-2802	890	16	.	.	PUNCT
taxlaw-2802	891	1	186	186	NUM
taxlaw-2802	891	2	.	.	PUNCT
taxlaw-2802	892	1	see	see	VERB
taxlaw-2802	892	2	rostain	rostain	NOUN
taxlaw-2802	892	3	,	,	PUNCT
taxlaw-2802	892	4	supra	supra	PROPN
taxlaw-2802	892	5	note	note	NOUN
taxlaw-2802	892	6	73	73	NUM
taxlaw-2802	892	7	,	,	PUNCT
taxlaw-2802	892	8	at	at	ADP
taxlaw-2802	892	9	82	82	NUM
taxlaw-2802	892	10	(	(	PUNCT
taxlaw-2802	892	11	discussing	discuss	VERB
taxlaw-2802	892	12	the	the	DET
taxlaw-2802	892	13	efficacy	efficacy	NOUN
taxlaw-2802	892	14	of	of	ADP
taxlaw-2802	892	15	using	use	VERB
taxlaw-2802	892	16	attorneys	attorney	NOUN
taxlaw-2802	892	17	as	as	ADP
taxlaw-2802	892	18	“	"	PUNCT
taxlaw-2802	892	19	gatekeepers	gatekeeper	NOUN
taxlaw-2802	892	20	”	"	PUNCT
taxlaw-2802	892	21	by	by	ADP
taxlaw-2802	892	22	drawing	draw	VERB
taxlaw-2802	892	23	on	on	ADP
taxlaw-2802	892	24	their	their	PRON
taxlaw-2802	892	25	expertise	expertise	NOUN
taxlaw-2802	892	26	in	in	ADP
taxlaw-2802	892	27	interpreting	interpret	VERB
taxlaw-2802	892	28	and	and	CCONJ
taxlaw-2802	892	29	applying	apply	VERB
taxlaw-2802	892	30	the	the	DET
taxlaw-2802	892	31	economic	economic	ADJ
taxlaw-2802	892	32	substance	substance	NOUN
taxlaw-2802	892	33	and	and	CCONJ
taxlaw-2802	892	34	business	business	NOUN
taxlaw-2802	892	35	purpose	purpose	NOUN
taxlaw-2802	892	36	doctrines	doctrine	NOUN
taxlaw-2802	892	37	“	"	PUNCT
taxlaw-2802	892	38	to	to	PART
taxlaw-2802	892	39	distinguish	distinguish	VERB
taxlaw-2802	892	40	abusive	abusive	ADJ
taxlaw-2802	892	41	tax	tax	NOUN
taxlaw-2802	892	42	shelters	shelter	NOUN
taxlaw-2802	892	43	from	from	ADP
taxlaw-2802	892	44	legitimate	legitimate	ADJ
taxlaw-2802	892	45	tax	tax	NOUN
taxlaw-2802	892	46	planning	planning	NOUN
taxlaw-2802	892	47	”	"	PUNCT
taxlaw-2802	892	48	)	)	PUNCT
taxlaw-2802	892	49	;	;	PUNCT
taxlaw-2802	892	50	see	see	VERB
taxlaw-2802	892	51	also	also	ADV
taxlaw-2802	892	52	schizer	schizer	VERB
taxlaw-2802	892	53	,	,	PUNCT
taxlaw-2802	892	54	supra	supra	PROPN
taxlaw-2802	892	55	note	note	PROPN
taxlaw-2802	892	56	100	100	NUM
taxlaw-2802	892	57	,	,	PUNCT
taxlaw-2802	892	58	at	at	ADP
taxlaw-2802	892	59	363	363	NUM
taxlaw-2802	892	60	(	(	PUNCT
taxlaw-2802	892	61	noting	note	VERB
taxlaw-2802	892	62	,	,	PUNCT
taxlaw-2802	892	63	with	with	ADP
taxlaw-2802	892	64	approval	approval	NOUN
taxlaw-2802	892	65	,	,	PUNCT
taxlaw-2802	892	66	the	the	DET
taxlaw-2802	892	67	government	government	NOUN
taxlaw-2802	892	68	’s	’s	PART
taxlaw-2802	892	69	efforts	effort	NOUN
taxlaw-2802	892	70	,	,	PUNCT
taxlaw-2802	892	71	through	through	ADP
taxlaw-2802	892	72	circular	circular	ADJ
taxlaw-2802	892	73	230	230	NUM
taxlaw-2802	892	74	,	,	PUNCT
taxlaw-2802	892	75	rely	rely	VERB
taxlaw-2802	892	76	on	on	ADP
taxlaw-2802	892	77	the	the	DET
taxlaw-2802	892	78	tax	tax	NOUN
taxlaw-2802	892	79	bar	bar	NOUN
taxlaw-2802	892	80	“	"	PUNCT
taxlaw-2802	892	81	to	to	PART
taxlaw-2802	892	82	monitor	monitor	VERB
taxlaw-2802	892	83	clients	client	NOUN
taxlaw-2802	892	84	,	,	PUNCT
taxlaw-2802	892	85	and	and	CCONJ
taxlaw-2802	892	86	to	to	PART
taxlaw-2802	892	87	give	give	VERB
taxlaw-2802	892	88	opinions	opinion	NOUN
taxlaw-2802	892	89	(	(	PUNCT
taxlaw-2802	892	90	and	and	CCONJ
taxlaw-2802	892	91	thus	thus	ADV
taxlaw-2802	892	92	the	the	DET
taxlaw-2802	892	93	potential	potential	NOUN
taxlaw-2802	892	94	for	for	ADP
taxlaw-2802	892	95	penalty	penalty	NOUN
taxlaw-2802	892	96	protection	protection	NOUN
taxlaw-2802	892	97	)	)	PUNCT
taxlaw-2802	892	98	only	only	ADV
taxlaw-2802	892	99	when	when	SCONJ
taxlaw-2802	892	100	they	they	PRON
taxlaw-2802	892	101	are	be	AUX
taxlaw-2802	892	102	deserved	deserve	VERB
taxlaw-2802	892	103	”	"	PUNCT
taxlaw-2802	892	104	)	)	PUNCT
taxlaw-2802	892	105	;	;	PUNCT
taxlaw-2802	892	106	schumacher	schumacher	PROPN
taxlaw-2802	892	107	,	,	PUNCT
taxlaw-2802	892	108	supra	supra	PROPN
taxlaw-2802	892	109	note	note	PROPN
taxlaw-2802	892	110	72	72	NUM
taxlaw-2802	892	111	,	,	PUNCT
taxlaw-2802	892	112	at	at	ADP
taxlaw-2802	892	113	101	101	NUM
taxlaw-2802	892	114	(	(	PUNCT
taxlaw-2802	892	115	“	"	PUNCT
taxlaw-2802	892	116	tax	tax	NOUN
taxlaw-2802	892	117	advisors	advisor	NOUN
taxlaw-2802	892	118	must	must	AUX
taxlaw-2802	892	119	recognize	recognize	VERB
taxlaw-2802	892	120	their	their	PRON
taxlaw-2802	892	121	central	central	ADJ
taxlaw-2802	892	122	role	role	NOUN
taxlaw-2802	892	123	as	as	ADP
taxlaw-2802	892	124	gatekeepers	gatekeeper	NOUN
taxlaw-2802	892	125	and	and	CCONJ
taxlaw-2802	892	126	their	their	PRON
taxlaw-2802	892	127	duty	duty	NOUN
taxlaw-2802	892	128	to	to	ADP
taxlaw-2802	892	129	the	the	DET
taxlaw-2802	892	130	system	system	NOUN
taxlaw-2802	892	131	”	"	PUNCT
taxlaw-2802	892	132	)	)	PUNCT
taxlaw-2802	892	133	.	.	PUNCT
taxlaw-2802	893	1	187	187	NUM
taxlaw-2802	893	2	.	.	PUNCT
taxlaw-2802	894	1	see	see	VERB
taxlaw-2802	894	2	supra	supra	PROPN
taxlaw-2802	894	3	note	note	PROPN
taxlaw-2802	894	4	99	99	NUM
taxlaw-2802	894	5	and	and	CCONJ
taxlaw-2802	894	6	accompanying	accompany	VERB
taxlaw-2802	894	7	text	text	NOUN
taxlaw-2802	894	8	.	.	PUNCT
taxlaw-2802	895	1	188	188	NUM
taxlaw-2802	895	2	.	.	PUNCT
taxlaw-2802	895	3	section	section	NOUN
taxlaw-2802	895	4	6662(b)(6	6662(b)(6	NUM
taxlaw-2802	895	5	)	)	PUNCT
taxlaw-2802	895	6	was	be	AUX
taxlaw-2802	895	7	added	add	VERB
taxlaw-2802	895	8	to	to	ADP
taxlaw-2802	895	9	the	the	DET
taxlaw-2802	895	10	code	code	NOUN
taxlaw-2802	895	11	(	(	PUNCT
taxlaw-2802	895	12	together	together	ADV
taxlaw-2802	895	13	with	with	ADP
taxlaw-2802	895	14	§	§	PROPN
taxlaw-2802	895	15	7701(o	7701(o	NUM
taxlaw-2802	895	16	)	)	PUNCT
taxlaw-2802	895	17	)	)	PUNCT
taxlaw-2802	895	18	as	as	ADP
taxlaw-2802	895	19	part	part	NOUN
taxlaw-2802	895	20	of	of	ADP
taxlaw-2802	895	21	the	the	DET
taxlaw-2802	895	22	health	health	NOUN
taxlaw-2802	895	23	care	care	NOUN
taxlaw-2802	895	24	and	and	CCONJ
taxlaw-2802	895	25	education	education	NOUN
taxlaw-2802	895	26	reconciliation	reconciliation	NOUN
taxlaw-2802	895	27	act	act	NOUN
taxlaw-2802	895	28	of	of	ADP
taxlaw-2802	895	29	2010	2010	NUM
taxlaw-2802	895	30	,	,	PUNCT
taxlaw-2802	895	31	and	and	CCONJ
taxlaw-2802	895	32	became	become	VERB
taxlaw-2802	895	33	effective	effective	ADJ
taxlaw-2802	895	34	as	as	ADP
taxlaw-2802	895	35	of	of	ADP
taxlaw-2802	895	36	march	march	PROPN
taxlaw-2802	895	37	30	30	NUM
taxlaw-2802	895	38	,	,	PUNCT
taxlaw-2802	895	39	2010	2010	NUM
taxlaw-2802	895	40	.	.	PUNCT
taxlaw-2802	896	1	section	section	NOUN
taxlaw-2802	896	2	6662(b)(6	6662(b)(6	NUM
taxlaw-2802	896	3	)	)	PUNCT
taxlaw-2802	896	4	provides	provide	VERB
taxlaw-2802	896	5	that	that	SCONJ
taxlaw-2802	896	6	the	the	DET
taxlaw-2802	896	7	6662(a	6662(a	NOUN
taxlaw-2802	896	8	)	)	PUNCT
taxlaw-2802	896	9	addition	addition	NOUN
taxlaw-2802	896	10	to	to	ADP
taxlaw-2802	896	11	tax	tax	NOUN
taxlaw-2802	896	12	,	,	PUNCT
taxlaw-2802	896	13	which	which	PRON
taxlaw-2802	896	14	is	be	AUX
taxlaw-2802	896	15	an	an	DET
taxlaw-2802	896	16	amount	amount	NOUN
taxlaw-2802	896	17	equal	equal	ADJ
taxlaw-2802	896	18	to	to	ADP
taxlaw-2802	896	19	20	20	NUM
taxlaw-2802	896	20	percent	percent	NOUN
taxlaw-2802	896	21	of	of	ADP
taxlaw-2802	896	22	certain	certain	ADJ
taxlaw-2802	896	23	underpayments	underpayment	NOUN
taxlaw-2802	896	24	of	of	ADP
taxlaw-2802	896	25	tax	tax	NOUN
taxlaw-2802	896	26	,	,	PUNCT
taxlaw-2802	896	27	applies	apply	VERB
taxlaw-2802	896	28	to	to	ADP
taxlaw-2802	896	29	underpayments	underpayment	NOUN
taxlaw-2802	896	30	of	of	ADP
taxlaw-2802	896	31	tax	tax	NOUN
taxlaw-2802	896	32	attributable	attributable	ADJ
taxlaw-2802	896	33	to	to	ADP
taxlaw-2802	896	34	“	"	PUNCT
taxlaw-2802	896	35	[	[	X
taxlaw-2802	896	36	a]ny	a]ny	X
taxlaw-2802	896	37	disallowance	disallowance	NOUN
taxlaw-2802	896	38	of	of	ADP
taxlaw-2802	896	39	claimed	claim	VERB
taxlaw-2802	896	40	tax	tax	NOUN
taxlaw-2802	896	41	benefits	benefit	NOUN
taxlaw-2802	896	42	by	by	ADP
taxlaw-2802	896	43	reason	reason	NOUN
taxlaw-2802	896	44	of	of	ADP
taxlaw-2802	896	45	a	a	DET
taxlaw-2802	896	46	transaction	transaction	NOUN
taxlaw-2802	896	47	lacking	lack	VERB
taxlaw-2802	896	48	economic	economic	ADJ
taxlaw-2802	896	49	substance	substance	NOUN
taxlaw-2802	896	50	(	(	PUNCT
taxlaw-2802	896	51	within	within	ADP
taxlaw-2802	896	52	the	the	DET
taxlaw-2802	896	53	meaning	meaning	NOUN
taxlaw-2802	896	54	of	of	ADP
taxlaw-2802	896	55	section	section	NOUN
taxlaw-2802	896	56	7701(o	7701(o	NUM
taxlaw-2802	896	57	)	)	PUNCT
taxlaw-2802	896	58	)	)	PUNCT
taxlaw-2802	896	59	or	or	CCONJ
taxlaw-2802	896	60	failing	fail	VERB
taxlaw-2802	896	61	to	to	PART
taxlaw-2802	896	62	meet	meet	VERB
taxlaw-2802	896	63	the	the	DET
taxlaw-2802	896	64	requirements	requirement	NOUN
taxlaw-2802	896	65	of	of	ADP
taxlaw-2802	896	66	any	any	DET
taxlaw-2802	896	67	similar	similar	ADJ
taxlaw-2802	896	68	rule	rule	NOUN
taxlaw-2802	896	69	of	of	ADP
taxlaw-2802	896	70	law	law	NOUN
taxlaw-2802	896	71	.	.	PUNCT
taxlaw-2802	896	72	”	"	PUNCT
taxlaw-2802	896	73	i.r.c	i.r.c	NOUN
taxlaw-2802	896	74	.	.	PUNCT
taxlaw-2802	897	1	§	§	PROPN
taxlaw-2802	897	2	6662(b)(6	6662(b)(6	NUM
taxlaw-2802	897	3	)	)	PUNCT
taxlaw-2802	897	4	(	(	PUNCT
taxlaw-2802	897	5	2010	2010	NUM
taxlaw-2802	897	6	)	)	PUNCT
taxlaw-2802	897	7	.	.	PUNCT
taxlaw-2802	898	1	under	under	ADP
taxlaw-2802	898	2	newly	newly	ADV
taxlaw-2802	898	3	-	-	PUNCT
taxlaw-2802	898	4	enacted	enact	VERB
taxlaw-2802	898	5	§	§	PROPN
taxlaw-2802	898	6	6662(i	6662(i	NOUN
taxlaw-2802	898	7	)	)	PUNCT
taxlaw-2802	898	8	,	,	PUNCT
taxlaw-2802	898	9	another	another	DET
taxlaw-2802	898	10	related	related	ADJ
taxlaw-2802	898	11	addition	addition	NOUN
taxlaw-2802	898	12	to	to	ADP
taxlaw-2802	898	13	the	the	DET
taxlaw-2802	898	14	code	code	NOUN
taxlaw-2802	898	15	,	,	PUNCT
taxlaw-2802	898	16	the	the	DET
taxlaw-2802	898	17	addition	addition	NOUN
taxlaw-2802	898	18	to	to	ADP
taxlaw-2802	898	19	tax	tax	NOUN
taxlaw-2802	898	20	for	for	ADP
taxlaw-2802	898	21	underpayments	underpayment	NOUN
taxlaw-2802	898	22	attributable	attributable	ADJ
taxlaw-2802	898	23	to	to	ADP
taxlaw-2802	898	24	non	non	ADJ
taxlaw-2802	898	25	-	-	ADJ
taxlaw-2802	898	26	economic	economic	ADJ
taxlaw-2802	898	27	substance	substance	NOUN
taxlaw-2802	898	28	transactions	transaction	NOUN
taxlaw-2802	898	29	jumps	jump	VERB
taxlaw-2802	898	30	from	from	ADP
taxlaw-2802	898	31	“	"	PUNCT
taxlaw-2802	898	32	20	20	NUM
taxlaw-2802	898	33	percent	percent	NOUN
taxlaw-2802	898	34	”	"	PUNCT
taxlaw-2802	898	35	to	to	ADP
taxlaw-2802	898	36	“	"	PUNCT
taxlaw-2802	898	37	40	40	NUM
taxlaw-2802	898	38	percent	percent	NOUN
taxlaw-2802	898	39	”	"	PUNCT
taxlaw-2802	898	40	of	of	ADP
taxlaw-2802	898	41	the	the	DET
taxlaw-2802	898	42	underpayment	underpayment	NOUN
taxlaw-2802	898	43	,	,	PUNCT
taxlaw-2802	898	44	in	in	ADP
taxlaw-2802	898	45	the	the	DET
taxlaw-2802	898	46	case	case	NOUN
taxlaw-2802	898	47	of	of	ADP
taxlaw-2802	898	48	any	any	DET
taxlaw-2802	898	49	transaction	transaction	NOUN
taxlaw-2802	898	50	described	describe	VERB
taxlaw-2802	898	51	in	in	ADP
taxlaw-2802	898	52	§	§	PROPN
taxlaw-2802	898	53	6662(b)(6	6662(b)(6	NUM
taxlaw-2802	898	54	)	)	PUNCT
taxlaw-2802	898	55	“	"	PUNCT
taxlaw-2802	898	56	with	with	ADP
taxlaw-2802	898	57	respect	respect	NOUN
taxlaw-2802	898	58	to	to	ADP
taxlaw-2802	898	59	which	which	PRON
taxlaw-2802	898	60	the	the	DET
taxlaw-2802	898	61	relevant	relevant	ADJ
taxlaw-2802	898	62	facts	fact	NOUN
taxlaw-2802	898	63	affecting	affect	VERB
taxlaw-2802	898	64	the	the	DET
taxlaw-2802	898	65	tax	tax	NOUN
taxlaw-2802	898	66	treatment	treatment	NOUN
taxlaw-2802	898	67	are	be	AUX
taxlaw-2802	898	68	not	not	PART
taxlaw-2802	898	69	adequately	adequately	ADV
taxlaw-2802	898	70	disclosed	disclose	VERB
taxlaw-2802	898	71	in	in	ADP
taxlaw-2802	898	72	the	the	DET
taxlaw-2802	898	73	return	return	NOUN
taxlaw-2802	898	74	nor	nor	CCONJ
taxlaw-2802	898	75	in	in	ADP
taxlaw-2802	898	76	a	a	DET
taxlaw-2802	898	77	statement	statement	NOUN
taxlaw-2802	898	78	attached	attach	VERB
taxlaw-2802	898	79	to	to	ADP
taxlaw-2802	898	80	the	the	DET
taxlaw-2802	898	81	return	return	NOUN
taxlaw-2802	898	82	.	.	PUNCT
taxlaw-2802	898	83	”	"	PUNCT
taxlaw-2802	898	84	i.r.c	i.r.c	NOUN
taxlaw-2802	898	85	.	.	PUNCT
taxlaw-2802	899	1	§	§	PROPN
taxlaw-2802	899	2	6662(i)(1	6662(i)(1	NUM
taxlaw-2802	899	3	)	)	PUNCT
taxlaw-2802	899	4	and	and	CCONJ
taxlaw-2802	899	5	(	(	PUNCT
taxlaw-2802	899	6	i)(2	i)(2	NOUN
taxlaw-2802	899	7	)	)	PUNCT
taxlaw-2802	899	8	(	(	PUNCT
taxlaw-2802	899	9	2010	2010	NUM
taxlaw-2802	899	10	)	)	PUNCT
taxlaw-2802	899	11	.	.	PUNCT
taxlaw-2802	900	1	see	see	VERB
taxlaw-2802	900	2	jackel	jackel	PROPN
taxlaw-2802	900	3	,	,	PUNCT
taxlaw-2802	900	4	supra	supra	PROPN
taxlaw-2802	900	5	note	note	PROPN
taxlaw-2802	900	6	99	99	NUM
taxlaw-2802	900	7	,	,	PUNCT
taxlaw-2802	900	8	at	at	ADP
taxlaw-2802	900	9	294	294	NUM
taxlaw-2802	900	10	(	(	PUNCT
taxlaw-2802	900	11	discussing	discuss	VERB
taxlaw-2802	900	12	§	§	PROPN
taxlaw-2802	900	13	§	§	PROPN
taxlaw-2802	900	14	6662(b)(6	6662(b)(6	NOUN
taxlaw-2802	900	15	)	)	PUNCT
taxlaw-2802	900	16	and	and	CCONJ
taxlaw-2802	900	17	6662(i	6662(i	NUM
taxlaw-2802	900	18	)	)	PUNCT
taxlaw-2802	900	19	)	)	PUNCT
taxlaw-2802	900	20	.	.	PUNCT
taxlaw-2802	901	1	2011	2011	NUM
taxlaw-2802	901	2	]	]	PUNCT
taxlaw-2802	901	3	circular	circular	PROPN
taxlaw-2802	901	4	argume	argume	PROPN
taxlaw-2802	901	5	�	�	PROPN
taxlaw-2802	901	6	t	t	PROPN
taxlaw-2802	901	7	185	185	NUM
taxlaw-2802	901	8	no	no	DET
taxlaw-2802	901	9	reasonable	reasonable	ADJ
taxlaw-2802	901	10	-	-	PUNCT
taxlaw-2802	901	11	cause	cause	NOUN
taxlaw-2802	901	12	-	-	PUNCT
taxlaw-2802	901	13	and	and	CCONJ
taxlaw-2802	901	14	-	-	PUNCT
taxlaw-2802	901	15	good	good	ADJ
taxlaw-2802	901	16	-	-	PUNCT
taxlaw-2802	901	17	faith	faith	NOUN
taxlaw-2802	901	18	exception	exception	NOUN
taxlaw-2802	901	19	to	to	ADP
taxlaw-2802	901	20	the	the	DET
taxlaw-2802	901	21	§	§	PROPN
taxlaw-2802	901	22	6662(b)(6	6662(b)(6	NUM
taxlaw-2802	901	23	)	)	PUNCT
taxlaw-2802	901	24	penalty.189	penalty.189	NOUN
taxlaw-2802	901	25	accordingly	accordingly	ADV
taxlaw-2802	901	26	,	,	PUNCT
taxlaw-2802	901	27	a	a	DET
taxlaw-2802	901	28	taxpayer	taxpayer	NOUN
taxlaw-2802	901	29	can	can	AUX
taxlaw-2802	901	30	not	not	PART
taxlaw-2802	901	31	rely	rely	VERB
taxlaw-2802	901	32	on	on	ADP
taxlaw-2802	901	33	any	any	DET
taxlaw-2802	901	34	legal	legal	ADJ
taxlaw-2802	901	35	opinion	opinion	NOUN
taxlaw-2802	901	36	—	—	PUNCT
taxlaw-2802	901	37	even	even	ADV
taxlaw-2802	901	38	one	one	NUM
taxlaw-2802	901	39	that	that	PRON
taxlaw-2802	901	40	meets	meet	VERB
taxlaw-2802	901	41	all	all	PRON
taxlaw-2802	901	42	of	of	ADP
taxlaw-2802	901	43	the	the	DET
taxlaw-2802	901	44	circular	circular	ADJ
taxlaw-2802	901	45	230	230	NUM
taxlaw-2802	901	46	§	§	PROPN
taxlaw-2802	901	47	10.35(c	10.35(c	NUM
taxlaw-2802	901	48	)	)	PUNCT
taxlaw-2802	901	49	due	due	ADJ
taxlaw-2802	901	50	diligence	diligence	NOUN
taxlaw-2802	901	51	and	and	CCONJ
taxlaw-2802	901	52	drafting	drafting	NOUN
taxlaw-2802	901	53	requirements	requirement	NOUN
taxlaw-2802	901	54	—	—	PUNCT
taxlaw-2802	901	55	as	as	ADP
taxlaw-2802	901	56	a	a	DET
taxlaw-2802	901	57	defense	defense	NOUN
taxlaw-2802	901	58	against	against	ADP
taxlaw-2802	901	59	imposition	imposition	NOUN
taxlaw-2802	901	60	of	of	ADP
taxlaw-2802	901	61	the	the	DET
taxlaw-2802	901	62	new	new	ADJ
taxlaw-2802	901	63	penalty	penalty	NOUN
taxlaw-2802	901	64	for	for	ADP
taxlaw-2802	901	65	transactions	transaction	NOUN
taxlaw-2802	901	66	that	that	PRON
taxlaw-2802	901	67	do	do	AUX
taxlaw-2802	901	68	not	not	PART
taxlaw-2802	901	69	have	have	VERB
taxlaw-2802	901	70	economic	economic	ADJ
taxlaw-2802	901	71	substance	substance	NOUN
taxlaw-2802	901	72	.	.	PUNCT
taxlaw-2802	902	1	given	give	VERB
taxlaw-2802	902	2	that	that	DET
taxlaw-2802	902	3	one	one	NUM
taxlaw-2802	902	4	hallmark	hallmark	NOUN
taxlaw-2802	902	5	of	of	ADP
taxlaw-2802	902	6	an	an	DET
taxlaw-2802	902	7	abusive	abusive	ADJ
taxlaw-2802	902	8	tax	tax	NOUN
taxlaw-2802	902	9	shelter	shelter	NOUN
taxlaw-2802	902	10	is	be	AUX
taxlaw-2802	902	11	its	its	PRON
taxlaw-2802	902	12	lack	lack	NOUN
taxlaw-2802	902	13	of	of	ADP
taxlaw-2802	902	14	economic	economic	ADJ
taxlaw-2802	902	15	substance	substance	NOUN
taxlaw-2802	902	16	,	,	PUNCT
taxlaw-2802	902	17	the	the	DET
taxlaw-2802	902	18	new	new	ADJ
taxlaw-2802	902	19	§	§	PROPN
taxlaw-2802	902	20	6662(b)(6	6662(b)(6	NUM
taxlaw-2802	902	21	)	)	PUNCT
taxlaw-2802	902	22	penalty	penalty	NOUN
taxlaw-2802	902	23	has	have	VERB
taxlaw-2802	902	24	the	the	DET
taxlaw-2802	902	25	potential	potential	NOUN
taxlaw-2802	902	26	to	to	PART
taxlaw-2802	902	27	apply	apply	VERB
taxlaw-2802	902	28	to	to	ADP
taxlaw-2802	902	29	virtually	virtually	ADV
taxlaw-2802	902	30	all	all	DET
taxlaw-2802	902	31	abusive	abusive	ADJ
taxlaw-2802	902	32	shelter	shelter	NOUN
taxlaw-2802	902	33	transactions	transaction	NOUN
taxlaw-2802	902	34	going	go	VERB
taxlaw-2802	902	35	forward.190	forward.190	NOUN
taxlaw-2802	902	36	because	because	SCONJ
taxlaw-2802	902	37	§	§	PROPN
taxlaw-2802	902	38	6662(a	6662(a	NOUN
taxlaw-2802	902	39	)	)	PUNCT
taxlaw-2802	902	40	of	of	ADP
taxlaw-2802	902	41	the	the	DET
taxlaw-2802	902	42	code	code	NOUN
taxlaw-2802	902	43	provides	provide	VERB
taxlaw-2802	902	44	for	for	ADP
taxlaw-2802	902	45	the	the	DET
taxlaw-2802	902	46	imposition	imposition	NOUN
taxlaw-2802	902	47	of	of	ADP
taxlaw-2802	902	48	a	a	DET
taxlaw-2802	902	49	single	single	ADJ
taxlaw-2802	902	50	addition	addition	NOUN
taxlaw-2802	902	51	to	to	ADP
taxlaw-2802	902	52	tax	tax	NOUN
taxlaw-2802	902	53	for	for	ADP
taxlaw-2802	902	54	underpayments	underpayment	NOUN
taxlaw-2802	902	55	,	,	PUNCT
taxlaw-2802	902	56	only	only	ADV
taxlaw-2802	902	57	one	one	NUM
taxlaw-2802	902	58	§	§	PROPN
taxlaw-2802	902	59	6662(b	6662(b	ADJ
taxlaw-2802	902	60	)	)	PUNCT
taxlaw-2802	902	61	penalty	penalty	NOUN
taxlaw-2802	902	62	may	may	AUX
taxlaw-2802	902	63	be	be	AUX
taxlaw-2802	902	64	imposed	impose	VERB
taxlaw-2802	902	65	on	on	ADP
taxlaw-2802	902	66	a	a	DET
taxlaw-2802	902	67	particular	particular	ADJ
taxlaw-2802	902	68	underpayment	underpayment	NOUN
taxlaw-2802	902	69	,	,	PUNCT
taxlaw-2802	902	70	“	"	PUNCT
taxlaw-2802	902	71	even	even	ADV
taxlaw-2802	902	72	if	if	SCONJ
taxlaw-2802	902	73	the	the	DET
taxlaw-2802	902	74	underpayment	underpayment	NOUN
taxlaw-2802	902	75	is	be	AUX
taxlaw-2802	902	76	attributable	attributable	ADJ
taxlaw-2802	902	77	to	to	ADP
taxlaw-2802	902	78	more	more	ADJ
taxlaw-2802	902	79	than	than	ADP
taxlaw-2802	902	80	one	one	NUM
taxlaw-2802	902	81	kind	kind	NOUN
taxlaw-2802	902	82	of	of	ADP
taxlaw-2802	902	83	misconduct	misconduct	NOUN
taxlaw-2802	902	84	.	.	PUNCT
taxlaw-2802	902	85	”191	”191	PUNCT
taxlaw-2802	903	1	therefore	therefore	ADV
taxlaw-2802	903	2	,	,	PUNCT
taxlaw-2802	903	3	since	since	SCONJ
taxlaw-2802	903	4	the	the	DET
taxlaw-2802	903	5	§	§	PROPN
taxlaw-2802	903	6	6662(b	6662(b	NOUN
taxlaw-2802	903	7	)	)	PUNCT
taxlaw-2802	903	8	penalties	penalty	NOUN
taxlaw-2802	903	9	do	do	AUX
taxlaw-2802	903	10	not	not	PART
taxlaw-2802	903	11	“	"	PUNCT
taxlaw-2802	903	12	stack	stack	VERB
taxlaw-2802	903	13	,	,	PUNCT
taxlaw-2802	903	14	”	"	PUNCT
taxlaw-2802	903	15	in	in	ADP
taxlaw-2802	903	16	future	future	ADJ
taxlaw-2802	903	17	tax	tax	NOUN
taxlaw-2802	903	18	shelter	shelter	NOUN
taxlaw-2802	903	19	cases	case	NOUN
taxlaw-2802	903	20	the	the	DET
taxlaw-2802	903	21	irs	irs	PROPN
taxlaw-2802	903	22	will	will	AUX
taxlaw-2802	903	23	have	have	VERB
taxlaw-2802	903	24	to	to	PART
taxlaw-2802	903	25	choose	choose	VERB
taxlaw-2802	903	26	between	between	ADP
taxlaw-2802	903	27	assertion	assertion	NOUN
taxlaw-2802	903	28	of	of	ADP
taxlaw-2802	903	29	the	the	DET
taxlaw-2802	903	30	§	§	PROPN
taxlaw-2802	903	31	6662(b)(6	6662(b)(6	NUM
taxlaw-2802	903	32	)	)	PUNCT
taxlaw-2802	903	33	penalty	penalty	NOUN
taxlaw-2802	903	34	,	,	PUNCT
taxlaw-2802	903	35	on	on	ADP
taxlaw-2802	903	36	one	one	NUM
taxlaw-2802	903	37	hand	hand	NOUN
taxlaw-2802	903	38	,	,	PUNCT
taxlaw-2802	903	39	and	and	CCONJ
taxlaw-2802	903	40	assertion	assertion	NOUN
taxlaw-2802	903	41	of	of	ADP
taxlaw-2802	903	42	either	either	CCONJ
taxlaw-2802	903	43	the	the	DET
taxlaw-2802	903	44	§	§	PROPN
taxlaw-2802	903	45	6662(b)(2	6662(b)(2	NUM
taxlaw-2802	903	46	)	)	PUNCT
taxlaw-2802	903	47	substantial	substantial	ADJ
taxlaw-2802	903	48	underpayment	underpayment	ADJ
taxlaw-2802	903	49	penalty	penalty	NOUN
taxlaw-2802	903	50	or	or	CCONJ
taxlaw-2802	903	51	the	the	DET
taxlaw-2802	903	52	§	§	PROPN
taxlaw-2802	903	53	6662(b)(1	6662(b)(1	NOUN
taxlaw-2802	903	54	)	)	PUNCT
taxlaw-2802	903	55	negligence	negligence	NOUN
taxlaw-2802	903	56	-	-	PUNCT
taxlaw-2802	903	57	or	or	CCONJ
taxlaw-2802	903	58	-	-	PUNCT
taxlaw-2802	903	59	disregard	disregard	NOUN
taxlaw-2802	903	60	-	-	PUNCT
taxlaw-2802	903	61	of	of	ADP
taxlaw-2802	903	62	-	-	PUNCT
taxlaw-2802	903	63	rules	rule	NOUN
taxlaw-2802	903	64	penalty	penalty	NOUN
taxlaw-2802	903	65	,	,	PUNCT
taxlaw-2802	903	66	on	on	ADP
taxlaw-2802	903	67	the	the	DET
taxlaw-2802	903	68	other	other	ADJ
taxlaw-2802	903	69	.	.	PUNCT
taxlaw-2802	904	1	(	(	PUNCT
taxlaw-2802	904	2	in	in	ADP
taxlaw-2802	904	3	the	the	DET
taxlaw-2802	904	4	case	case	NOUN
taxlaw-2802	904	5	of	of	ADP
taxlaw-2802	904	6	tax	tax	NOUN
taxlaw-2802	904	7	shelters	shelter	NOUN
taxlaw-2802	904	8	that	that	PRON
taxlaw-2802	904	9	are	be	AUX
taxlaw-2802	904	10	reportable	reportable	ADJ
taxlaw-2802	904	11	transactions	transaction	NOUN
taxlaw-2802	904	12	,	,	PUNCT
taxlaw-2802	904	13	the	the	DET
taxlaw-2802	904	14	§	§	PROPN
taxlaw-2802	904	15	6662a	6662a	NUM
taxlaw-2802	904	16	reportable	reportable	ADJ
taxlaw-2802	904	17	transaction	transaction	NOUN
taxlaw-2802	904	18	underpayment	underpayment	ADJ
taxlaw-2802	904	19	penalties	penalty	NOUN
taxlaw-2802	904	20	are	be	AUX
taxlaw-2802	904	21	also	also	ADV
taxlaw-2802	904	22	potentially	potentially	ADV
taxlaw-2802	904	23	applicable.192	applicable.192	NOUN
taxlaw-2802	904	24	)	)	PUNCT
taxlaw-2802	904	25	in	in	ADP
taxlaw-2802	904	26	view	view	NOUN
taxlaw-2802	904	27	of	of	ADP
taxlaw-2802	904	28	the	the	DET
taxlaw-2802	904	29	fact	fact	NOUN
taxlaw-2802	904	30	that	that	SCONJ
taxlaw-2802	904	31	the	the	DET
taxlaw-2802	904	32	§	§	PROPN
taxlaw-2802	904	33	6662(b)(6	6662(b)(6	NUM
taxlaw-2802	904	34	)	)	PUNCT
taxlaw-2802	904	35	penalty	penalty	NOUN
taxlaw-2802	904	36	is	be	AUX
taxlaw-2802	904	37	a	a	DET
taxlaw-2802	904	38	strict	strict	ADJ
taxlaw-2802	904	39	liability	liability	NOUN
taxlaw-2802	904	40	penalty	penalty	NOUN
taxlaw-2802	904	41	(	(	PUNCT
taxlaw-2802	904	42	as	as	ADV
taxlaw-2802	904	43	well	well	ADV
taxlaw-2802	904	44	as	as	ADP
taxlaw-2802	904	45	the	the	DET
taxlaw-2802	904	46	fact	fact	NOUN
taxlaw-2802	904	47	that	that	SCONJ
taxlaw-2802	904	48	the	the	DET
taxlaw-2802	904	49	amount	amount	NOUN
taxlaw-2802	904	50	of	of	ADP
taxlaw-2802	904	51	the	the	DET
taxlaw-2802	904	52	penalty	penalty	NOUN
taxlaw-2802	904	53	may	may	AUX
taxlaw-2802	904	54	be	be	AUX
taxlaw-2802	904	55	increased	increase	VERB
taxlaw-2802	904	56	to	to	ADP
taxlaw-2802	904	57	40	40	NUM
taxlaw-2802	904	58	%	%	NOUN
taxlaw-2802	904	59	of	of	ADP
taxlaw-2802	904	60	189	189	NUM
taxlaw-2802	904	61	.	.	PUNCT
taxlaw-2802	905	1	a	a	DET
taxlaw-2802	905	2	new	new	ADJ
taxlaw-2802	905	3	§	§	PROPN
taxlaw-2802	905	4	6664(c)(2	6664(c)(2	NOUN
taxlaw-2802	905	5	)	)	PUNCT
taxlaw-2802	905	6	was	be	AUX
taxlaw-2802	905	7	added	add	VERB
taxlaw-2802	905	8	to	to	ADP
taxlaw-2802	905	9	the	the	DET
taxlaw-2802	905	10	code	code	NOUN
taxlaw-2802	905	11	,	,	PUNCT
taxlaw-2802	905	12	also	also	ADV
taxlaw-2802	905	13	as	as	ADP
taxlaw-2802	905	14	part	part	NOUN
taxlaw-2802	905	15	of	of	ADP
taxlaw-2802	905	16	the	the	DET
taxlaw-2802	905	17	health	health	NOUN
taxlaw-2802	905	18	care	care	NOUN
taxlaw-2802	905	19	and	and	CCONJ
taxlaw-2802	905	20	education	education	NOUN
taxlaw-2802	905	21	reconciliation	reconciliation	NOUN
taxlaw-2802	905	22	act	act	NOUN
taxlaw-2802	905	23	of	of	ADP
taxlaw-2802	905	24	2010	2010	NUM
taxlaw-2802	905	25	,	,	PUNCT
taxlaw-2802	905	26	effective	effective	ADJ
taxlaw-2802	905	27	as	as	ADP
taxlaw-2802	905	28	of	of	ADP
taxlaw-2802	905	29	march	march	PROPN
taxlaw-2802	905	30	30	30	NUM
taxlaw-2802	905	31	,	,	PUNCT
taxlaw-2802	905	32	2010	2010	NUM
taxlaw-2802	905	33	.	.	PUNCT
taxlaw-2802	906	1	section	section	NOUN
taxlaw-2802	906	2	6664(c)(2	6664(c)(2	NOUN
taxlaw-2802	906	3	)	)	PUNCT
taxlaw-2802	906	4	now	now	ADV
taxlaw-2802	906	5	states	state	VERB
taxlaw-2802	906	6	that	that	SCONJ
taxlaw-2802	906	7	§	§	PROPN
taxlaw-2802	906	8	6664(c)(1	6664(c)(1	NOUN
taxlaw-2802	906	9	)	)	PUNCT
taxlaw-2802	906	10	(	(	PUNCT
taxlaw-2802	906	11	which	which	PRON
taxlaw-2802	906	12	provides	provide	VERB
taxlaw-2802	906	13	for	for	ADP
taxlaw-2802	906	14	the	the	DET
taxlaw-2802	906	15	reasonable	reasonable	ADJ
taxlaw-2802	906	16	-	-	PUNCT
taxlaw-2802	906	17	cause	cause	NOUN
taxlaw-2802	906	18	-	-	PUNCT
taxlaw-2802	906	19	and	and	CCONJ
taxlaw-2802	906	20	-	-	PUNCT
taxlaw-2802	906	21	good	good	ADJ
taxlaw-2802	906	22	-	-	PUNCT
taxlaw-2802	906	23	faith	faith	NOUN
taxlaw-2802	906	24	exception	exception	NOUN
taxlaw-2802	906	25	to	to	ADP
taxlaw-2802	906	26	§	§	PROPN
taxlaw-2802	906	27	6662	6662	NUM
taxlaw-2802	906	28	and	and	CCONJ
taxlaw-2802	906	29	§	§	PROPN
taxlaw-2802	906	30	6663	6663	NUM
taxlaw-2802	906	31	penalties	penalty	NOUN
taxlaw-2802	906	32	,	,	PUNCT
taxlaw-2802	906	33	generally	generally	ADV
taxlaw-2802	906	34	)	)	PUNCT
taxlaw-2802	906	35	“	"	PUNCT
taxlaw-2802	906	36	shall	shall	AUX
taxlaw-2802	906	37	not	not	PART
taxlaw-2802	906	38	apply	apply	VERB
taxlaw-2802	906	39	to	to	ADP
taxlaw-2802	906	40	any	any	DET
taxlaw-2802	906	41	portion	portion	NOUN
taxlaw-2802	906	42	of	of	ADP
taxlaw-2802	906	43	an	an	DET
taxlaw-2802	906	44	underpayment	underpayment	NOUN
taxlaw-2802	906	45	which	which	PRON
taxlaw-2802	906	46	is	be	AUX
taxlaw-2802	906	47	attributable	attributable	ADJ
taxlaw-2802	906	48	to	to	ADP
taxlaw-2802	906	49	one	one	NUM
taxlaw-2802	906	50	or	or	CCONJ
taxlaw-2802	906	51	more	more	ADJ
taxlaw-2802	906	52	transactions	transaction	NOUN
taxlaw-2802	906	53	described	describe	VERB
taxlaw-2802	906	54	in	in	ADP
taxlaw-2802	906	55	section	section	NOUN
taxlaw-2802	906	56	6662(b)(6	6662(b)(6	NUM
taxlaw-2802	906	57	)	)	PUNCT
taxlaw-2802	906	58	.	.	PUNCT
taxlaw-2802	906	59	”	"	PUNCT
taxlaw-2802	906	60	i.r.c	i.r.c	NOUN
taxlaw-2802	906	61	.	.	PUNCT
taxlaw-2802	907	1	§	§	PROPN
taxlaw-2802	907	2	6664(c)(2	6664(c)(2	NOUN
taxlaw-2802	907	3	)	)	PUNCT
taxlaw-2802	907	4	(	(	PUNCT
taxlaw-2802	907	5	2010	2010	NUM
taxlaw-2802	907	6	)	)	PUNCT
taxlaw-2802	907	7	.	.	PUNCT
taxlaw-2802	908	1	see	see	VERB
taxlaw-2802	908	2	jackel	jackel	PROPN
taxlaw-2802	908	3	,	,	PUNCT
taxlaw-2802	908	4	supra	supra	PROPN
taxlaw-2802	908	5	note	note	PROPN
taxlaw-2802	908	6	99	99	NUM
taxlaw-2802	908	7	,	,	PUNCT
taxlaw-2802	908	8	at	at	ADP
taxlaw-2802	908	9	294	294	NUM
taxlaw-2802	908	10	(	(	PUNCT
taxlaw-2802	908	11	discussing	discuss	VERB
taxlaw-2802	908	12	§	§	PROPN
taxlaw-2802	908	13	6664(c)(2	6664(c)(2	NOUN
taxlaw-2802	908	14	)	)	PUNCT
taxlaw-2802	908	15	)	)	PUNCT
taxlaw-2802	908	16	.	.	PUNCT
taxlaw-2802	909	1	190	190	NUM
taxlaw-2802	909	2	.	.	PUNCT
taxlaw-2802	910	1	widespread	widespread	ADJ
taxlaw-2802	910	2	application	application	NOUN
taxlaw-2802	910	3	of	of	ADP
taxlaw-2802	910	4	the	the	DET
taxlaw-2802	910	5	§	§	PROPN
taxlaw-2802	910	6	7701(o	7701(o	NOUN
taxlaw-2802	910	7	)	)	PUNCT
taxlaw-2802	910	8	economic	economic	ADJ
taxlaw-2802	910	9	substance	substance	NOUN
taxlaw-2802	910	10	doctrine	doctrine	NOUN
taxlaw-2802	910	11	to	to	ADP
taxlaw-2802	910	12	tax	tax	NOUN
taxlaw-2802	910	13	shelters	shelter	NOUN
taxlaw-2802	910	14	is	be	AUX
taxlaw-2802	910	15	plainly	plainly	ADV
taxlaw-2802	910	16	to	to	PART
taxlaw-2802	910	17	be	be	AUX
taxlaw-2802	910	18	expected	expect	VERB
taxlaw-2802	910	19	,	,	PUNCT
taxlaw-2802	910	20	given	give	VERB
taxlaw-2802	910	21	that	that	SCONJ
taxlaw-2802	910	22	“	"	PUNCT
taxlaw-2802	910	23	[	[	X
taxlaw-2802	910	24	t]he	t]he	ADV
taxlaw-2802	910	25	common	common	ADJ
taxlaw-2802	910	26	-	-	PUNCT
taxlaw-2802	910	27	law	law	NOUN
taxlaw-2802	910	28	economic	economic	ADJ
taxlaw-2802	910	29	substance	substance	NOUN
taxlaw-2802	910	30	doctrine	doctrine	NOUN
taxlaw-2802	910	31	mostly	mostly	ADV
taxlaw-2802	910	32	addresses	address	VERB
taxlaw-2802	910	33	tax	tax	NOUN
taxlaw-2802	910	34	-	-	PUNCT
taxlaw-2802	910	35	shelter	shelter	NOUN
taxlaw-2802	910	36	-	-	PUNCT
taxlaw-2802	910	37	type	type	NOUN
taxlaw-2802	910	38	cases	case	NOUN
taxlaw-2802	910	39	.	.	PUNCT
taxlaw-2802	910	40	”	"	PUNCT
taxlaw-2802	911	1	jeremiah	jeremiah	PROPN
taxlaw-2802	911	2	coder	coder	PROPN
taxlaw-2802	911	3	&	&	CCONJ
taxlaw-2802	911	4	amy	amy	PROPN
taxlaw-2802	911	5	s.	s.	PROPN
taxlaw-2802	911	6	elliot	elliot	PROPN
taxlaw-2802	911	7	,	,	PUNCT
taxlaw-2802	911	8	some	some	DET
taxlaw-2802	911	9	economic	economic	ADJ
taxlaw-2802	911	10	substance	substance	NOUN
taxlaw-2802	911	11	guidance	guidance	NOUN
taxlaw-2802	911	12	likely	likely	ADV
taxlaw-2802	911	13	,	,	PUNCT
taxlaw-2802	911	14	officials	official	NOUN
taxlaw-2802	911	15	say	say	VERB
taxlaw-2802	911	16	,	,	PUNCT
taxlaw-2802	911	17	127	127	NUM
taxlaw-2802	911	18	tax	tax	NOUN
taxlaw-2802	911	19	notes	note	NOUN
taxlaw-2802	911	20	748	748	NUM
taxlaw-2802	911	21	,	,	PUNCT
taxlaw-2802	911	22	749	749	NUM
taxlaw-2802	911	23	(	(	PUNCT
taxlaw-2802	911	24	may	may	PROPN
taxlaw-2802	911	25	17	17	NUM
taxlaw-2802	911	26	,	,	PUNCT
taxlaw-2802	911	27	2010	2010	NUM
taxlaw-2802	911	28	)	)	PUNCT
taxlaw-2802	911	29	(	(	PUNCT
taxlaw-2802	911	30	quoting	quote	VERB
taxlaw-2802	911	31	pricewaterhousecoopers	pricewaterhousecoopers	PROPN
taxlaw-2802	911	32	llp	llp	PROPN
taxlaw-2802	911	33	managing	managing	PROPN
taxlaw-2802	911	34	director	director	NOUN
taxlaw-2802	911	35	monte	monte	PROPN
taxlaw-2802	911	36	jackel	jackel	PROPN
taxlaw-2802	911	37	)	)	PUNCT
taxlaw-2802	911	38	.	.	PUNCT
taxlaw-2802	912	1	because	because	SCONJ
taxlaw-2802	912	2	the	the	DET
taxlaw-2802	912	3	§	§	PROPN
taxlaw-2802	912	4	6662(b)(6	6662(b)(6	NUM
taxlaw-2802	912	5	)	)	PUNCT
taxlaw-2802	912	6	penalty	penalty	NOUN
taxlaw-2802	912	7	could	could	AUX
taxlaw-2802	912	8	be	be	AUX
taxlaw-2802	912	9	applied	apply	VERB
taxlaw-2802	912	10	in	in	ADP
taxlaw-2802	912	11	the	the	DET
taxlaw-2802	912	12	case	case	NOUN
taxlaw-2802	912	13	of	of	ADP
taxlaw-2802	912	14	any	any	DET
taxlaw-2802	912	15	violation	violation	NOUN
taxlaw-2802	912	16	of	of	ADP
taxlaw-2802	912	17	§	§	PROPN
taxlaw-2802	912	18	7701(o	7701(o	NUM
taxlaw-2802	912	19	)	)	PUNCT
taxlaw-2802	912	20	,	,	PUNCT
taxlaw-2802	912	21	that	that	DET
taxlaw-2802	912	22	penalty	penalty	NOUN
taxlaw-2802	912	23	is	be	AUX
taxlaw-2802	912	24	therefore	therefore	ADV
taxlaw-2802	912	25	at	at	ADV
taxlaw-2802	912	26	least	least	ADJ
taxlaw-2802	912	27	potentially	potentially	ADV
taxlaw-2802	912	28	applicable	applicable	ADJ
taxlaw-2802	912	29	in	in	ADP
taxlaw-2802	912	30	all	all	DET
taxlaw-2802	912	31	future	future	ADJ
taxlaw-2802	912	32	tax	tax	NOUN
taxlaw-2802	912	33	shelter	shelter	NOUN
taxlaw-2802	912	34	cases	case	NOUN
taxlaw-2802	912	35	.	.	PUNCT
taxlaw-2802	913	1	191	191	NUM
taxlaw-2802	913	2	.	.	PUNCT
taxlaw-2802	913	3	leandra	leandra	PROPN
taxlaw-2802	913	4	lederman	lederman	PROPN
taxlaw-2802	913	5	&	&	CCONJ
taxlaw-2802	913	6	stephen	stephen	PROPN
taxlaw-2802	913	7	w.	w.	PROPN
taxlaw-2802	913	8	mazza	mazza	PROPN
taxlaw-2802	913	9	,	,	PUNCT
taxlaw-2802	913	10	tax	tax	NOUN
taxlaw-2802	913	11	controversies	controversy	NOUN
taxlaw-2802	913	12	:	:	PUNCT
taxlaw-2802	913	13	practice	practice	NOUN
taxlaw-2802	913	14	and	and	CCONJ
taxlaw-2802	913	15	procedure	procedure	NOUN
taxlaw-2802	913	16	480	480	NUM
taxlaw-2802	914	1	(	(	PUNCT
taxlaw-2802	914	2	3rd	3rd	ADJ
taxlaw-2802	914	3	ed	ed	NOUN
taxlaw-2802	914	4	.	.	PUNCT
taxlaw-2802	914	5	2009	2009	NUM
taxlaw-2802	914	6	)	)	PUNCT
taxlaw-2802	914	7	.	.	PUNCT
taxlaw-2802	915	1	192	192	NUM
taxlaw-2802	915	2	.	.	PUNCT
taxlaw-2802	916	1	pursuant	pursuant	ADJ
taxlaw-2802	916	2	to	to	ADP
taxlaw-2802	916	3	§	§	PROPN
taxlaw-2802	916	4	6662a(e	6662a(e	NUM
taxlaw-2802	916	5	)	)	PUNCT
taxlaw-2802	916	6	of	of	ADP
taxlaw-2802	916	7	the	the	DET
taxlaw-2802	916	8	code	code	NOUN
taxlaw-2802	916	9	,	,	PUNCT
taxlaw-2802	916	10	both	both	CCONJ
taxlaw-2802	916	11	the	the	DET
taxlaw-2802	916	12	§	§	PROPN
taxlaw-2802	916	13	6662a	6662a	NUM
taxlaw-2802	916	14	reportable	reportable	ADJ
taxlaw-2802	916	15	understatement	understatement	ADJ
taxlaw-2802	916	16	penalty	penalty	NOUN
taxlaw-2802	916	17	and	and	CCONJ
taxlaw-2802	916	18	one	one	NUM
taxlaw-2802	916	19	of	of	ADP
taxlaw-2802	916	20	the	the	DET
taxlaw-2802	916	21	§	§	PROPN
taxlaw-2802	916	22	6662(b	6662(b	ADJ
taxlaw-2802	916	23	)	)	PUNCT
taxlaw-2802	916	24	substantial	substantial	ADJ
taxlaw-2802	916	25	underpayment	underpayment	ADJ
taxlaw-2802	916	26	penalties	penalty	NOUN
taxlaw-2802	916	27	may	may	AUX
taxlaw-2802	916	28	apply	apply	VERB
taxlaw-2802	916	29	in	in	ADP
taxlaw-2802	916	30	the	the	DET
taxlaw-2802	916	31	same	same	ADJ
taxlaw-2802	916	32	transaction	transaction	NOUN
taxlaw-2802	916	33	(	(	PUNCT
taxlaw-2802	916	34	if	if	SCONJ
taxlaw-2802	916	35	the	the	DET
taxlaw-2802	916	36	transaction	transaction	NOUN
taxlaw-2802	916	37	is	be	AUX
taxlaw-2802	916	38	a	a	DET
taxlaw-2802	916	39	reportable	reportable	ADJ
taxlaw-2802	916	40	transaction	transaction	NOUN
taxlaw-2802	916	41	)	)	PUNCT
taxlaw-2802	916	42	.	.	PUNCT
taxlaw-2802	917	1	see	see	VERB
taxlaw-2802	917	2	i.r.c	i.r.c	NOUN
taxlaw-2802	917	3	.	.	PUNCT
taxlaw-2802	918	1	§	§	PROPN
taxlaw-2802	918	2	6662a(e)(1)(b	6662a(e)(1)(b	NUM
taxlaw-2802	918	3	)	)	PUNCT
taxlaw-2802	918	4	(	(	PUNCT
taxlaw-2802	918	5	2010	2010	NUM
taxlaw-2802	918	6	)	)	PUNCT
taxlaw-2802	918	7	(	(	PUNCT
taxlaw-2802	918	8	providing	provide	VERB
taxlaw-2802	918	9	that	that	SCONJ
taxlaw-2802	918	10	a	a	DET
taxlaw-2802	918	11	penalty	penalty	NOUN
taxlaw-2802	918	12	under	under	ADP
taxlaw-2802	918	13	§	§	PROPN
taxlaw-2802	918	14	6662(a	6662(a	NOUN
taxlaw-2802	918	15	)	)	PUNCT
taxlaw-2802	918	16	may	may	AUX
taxlaw-2802	918	17	be	be	AUX
taxlaw-2802	918	18	applied	apply	VERB
taxlaw-2802	918	19	to	to	ADP
taxlaw-2802	918	20	the	the	DET
taxlaw-2802	918	21	excess	excess	NOUN
taxlaw-2802	918	22	of	of	ADP
taxlaw-2802	918	23	a	a	DET
taxlaw-2802	918	24	§	§	ADJ
taxlaw-2802	918	25	6662(b	6662(b	ADJ
taxlaw-2802	918	26	)	)	PUNCT
taxlaw-2802	918	27	substantial	substantial	ADJ
taxlaw-2802	918	28	understatement	understatement	NOUN
taxlaw-2802	918	29	over	over	ADP
taxlaw-2802	918	30	the	the	DET
taxlaw-2802	918	31	portion	portion	NOUN
taxlaw-2802	918	32	of	of	ADP
taxlaw-2802	918	33	such	such	ADJ
taxlaw-2802	918	34	understatement	understatement	NOUN
taxlaw-2802	918	35	that	that	PRON
taxlaw-2802	918	36	constitutes	constitute	VERB
taxlaw-2802	918	37	a	a	DET
taxlaw-2802	918	38	reportable	reportable	ADJ
taxlaw-2802	918	39	transaction	transaction	NOUN
taxlaw-2802	918	40	understatement	understatement	NOUN
taxlaw-2802	918	41	to	to	ADP
taxlaw-2802	918	42	which	which	PRON
taxlaw-2802	918	43	a	a	DET
taxlaw-2802	918	44	§	§	PROPN
taxlaw-2802	918	45	6662a	6662a	NUM
taxlaw-2802	918	46	penalty	penalty	NOUN
taxlaw-2802	918	47	has	have	AUX
taxlaw-2802	918	48	been	be	AUX
taxlaw-2802	918	49	applied	apply	VERB
taxlaw-2802	918	50	)	)	PUNCT
taxlaw-2802	918	51	.	.	PUNCT
taxlaw-2802	919	1	even	even	ADV
taxlaw-2802	919	2	in	in	ADP
taxlaw-2802	919	3	the	the	DET
taxlaw-2802	919	4	case	case	NOUN
taxlaw-2802	919	5	of	of	ADP
taxlaw-2802	919	6	a	a	DET
taxlaw-2802	919	7	reportable	reportable	ADJ
taxlaw-2802	919	8	transaction	transaction	NOUN
taxlaw-2802	919	9	understatement	understatement	NOUN
taxlaw-2802	919	10	,	,	PUNCT
taxlaw-2802	919	11	however	however	ADV
taxlaw-2802	919	12	,	,	PUNCT
taxlaw-2802	919	13	the	the	DET
taxlaw-2802	919	14	irs	irs	PROPN
taxlaw-2802	919	15	has	have	VERB
taxlaw-2802	919	16	the	the	DET
taxlaw-2802	919	17	discretion	discretion	NOUN
taxlaw-2802	919	18	to	to	PART
taxlaw-2802	919	19	apply	apply	VERB
taxlaw-2802	919	20	one	one	NUM
taxlaw-2802	919	21	of	of	ADP
taxlaw-2802	919	22	the	the	DET
taxlaw-2802	919	23	§	§	PROPN
taxlaw-2802	919	24	6662(b	6662(b	ADJ
taxlaw-2802	919	25	)	)	PUNCT
taxlaw-2802	919	26	penalties	penalty	NOUN
taxlaw-2802	919	27	(	(	PUNCT
taxlaw-2802	919	28	including	include	VERB
taxlaw-2802	919	29	,	,	PUNCT
taxlaw-2802	919	30	of	of	ADP
taxlaw-2802	919	31	course	course	NOUN
taxlaw-2802	919	32	,	,	PUNCT
taxlaw-2802	919	33	the	the	DET
taxlaw-2802	919	34	new	new	ADJ
taxlaw-2802	919	35	§	§	PROPN
taxlaw-2802	919	36	6662(b)(6	6662(b)(6	NUM
taxlaw-2802	919	37	)	)	PUNCT
taxlaw-2802	919	38	penalty	penalty	NOUN
taxlaw-2802	919	39	)	)	PUNCT
taxlaw-2802	919	40	,	,	PUNCT
taxlaw-2802	919	41	rather	rather	ADV
taxlaw-2802	919	42	than	than	ADP
taxlaw-2802	919	43	a	a	DET
taxlaw-2802	919	44	§	§	PROPN
taxlaw-2802	919	45	6662a	6662a	NUM
taxlaw-2802	919	46	penalty	penalty	NOUN
taxlaw-2802	919	47	,	,	PUNCT
taxlaw-2802	919	48	to	to	ADP
taxlaw-2802	919	49	the	the	DET
taxlaw-2802	919	50	entire	entire	ADJ
taxlaw-2802	919	51	understatement	understatement	NOUN
taxlaw-2802	919	52	.	.	PUNCT
taxlaw-2802	920	1	see	see	VERB
taxlaw-2802	920	2	i.r.c	i.r.c	NOUN
taxlaw-2802	920	3	.	.	PUNCT
taxlaw-2802	921	1	§	§	PROPN
taxlaw-2802	921	2	6662(b	6662(b	PROPN
taxlaw-2802	921	3	)	)	PUNCT
taxlaw-2802	921	4	(	(	PUNCT
taxlaw-2802	921	5	flush	flush	ADJ
taxlaw-2802	921	6	language	language	NOUN
taxlaw-2802	921	7	effectively	effectively	ADV
taxlaw-2802	921	8	requires	require	VERB
taxlaw-2802	921	9	choice	choice	NOUN
taxlaw-2802	921	10	,	,	PUNCT
taxlaw-2802	921	11	with	with	ADP
taxlaw-2802	921	12	respect	respect	NOUN
taxlaw-2802	921	13	to	to	ADP
taxlaw-2802	921	14	any	any	DET
taxlaw-2802	921	15	portion	portion	NOUN
taxlaw-2802	921	16	of	of	ADP
taxlaw-2802	921	17	any	any	DET
taxlaw-2802	921	18	underpayment	underpayment	NOUN
taxlaw-2802	921	19	,	,	PUNCT
taxlaw-2802	921	20	of	of	ADP
taxlaw-2802	921	21	only	only	ADV
taxlaw-2802	921	22	one	one	NUM
taxlaw-2802	921	23	of	of	ADP
taxlaw-2802	921	24	a	a	DET
taxlaw-2802	921	25	§	§	PROPN
taxlaw-2802	921	26	6662	6662	NUM
taxlaw-2802	921	27	penalty	penalty	NOUN
taxlaw-2802	921	28	,	,	PUNCT
taxlaw-2802	921	29	the	the	DET
taxlaw-2802	921	30	§	§	PROPN
taxlaw-2802	921	31	6663	6663	NUM
taxlaw-2802	921	32	penalty	penalty	NOUN
taxlaw-2802	921	33	or	or	CCONJ
taxlaw-2802	921	34	a	a	DET
taxlaw-2802	921	35	§	§	PROPN
taxlaw-2802	921	36	6662a	6662a	NUM
taxlaw-2802	921	37	penalty	penalty	NOUN
taxlaw-2802	921	38	)	)	PUNCT
taxlaw-2802	921	39	.	.	PUNCT
taxlaw-2802	922	1	moreover	moreover	ADV
taxlaw-2802	922	2	,	,	PUNCT
taxlaw-2802	922	3	there	there	PRON
taxlaw-2802	922	4	is	be	VERB
taxlaw-2802	922	5	no	no	DET
taxlaw-2802	922	6	reasonable	reasonable	ADJ
taxlaw-2802	922	7	cause	cause	NOUN
taxlaw-2802	922	8	exception	exception	NOUN
taxlaw-2802	922	9	to	to	ADP
taxlaw-2802	922	10	the	the	DET
taxlaw-2802	922	11	imposition	imposition	NOUN
taxlaw-2802	922	12	of	of	ADP
taxlaw-2802	922	13	a	a	DET
taxlaw-2802	922	14	§	§	PROPN
taxlaw-2802	922	15	6662a(a	6662a(a	NOUN
taxlaw-2802	922	16	)	)	PUNCT
taxlaw-2802	922	17	penalty	penalty	NOUN
taxlaw-2802	922	18	in	in	ADP
taxlaw-2802	922	19	the	the	DET
taxlaw-2802	922	20	case	case	NOUN
taxlaw-2802	922	21	of	of	ADP
taxlaw-2802	922	22	any	any	DET
taxlaw-2802	922	23	portion	portion	NOUN
taxlaw-2802	922	24	of	of	ADP
taxlaw-2802	922	25	a	a	DET
taxlaw-2802	922	26	reportable	reportable	ADJ
taxlaw-2802	922	27	transaction	transaction	NOUN
taxlaw-2802	922	28	understatement	understatement	NOUN
taxlaw-2802	922	29	that	that	PRON
taxlaw-2802	922	30	arises	arise	VERB
taxlaw-2802	922	31	from	from	ADP
taxlaw-2802	922	32	a	a	DET
taxlaw-2802	922	33	transaction	transaction	NOUN
taxlaw-2802	922	34	to	to	PART
taxlaw-2802	922	35	which	which	PRON
taxlaw-2802	922	36	a	a	DET
taxlaw-2802	922	37	§	§	ADJ
taxlaw-2802	922	38	6662(b)(6	6662(b)(6	NOUN
taxlaw-2802	922	39	)	)	PUNCT
taxlaw-2802	922	40	penalty	penalty	NOUN
taxlaw-2802	922	41	applies	apply	VERB
taxlaw-2802	922	42	because	because	SCONJ
taxlaw-2802	922	43	the	the	DET
taxlaw-2802	922	44	transaction	transaction	NOUN
taxlaw-2802	922	45	lacks	lack	VERB
taxlaw-2802	922	46	economic	economic	ADJ
taxlaw-2802	922	47	substance	substance	NOUN
taxlaw-2802	922	48	.	.	PUNCT
taxlaw-2802	923	1	see	see	VERB
taxlaw-2802	923	2	i.r.c	i.r.c	NOUN
taxlaw-2802	923	3	.	.	PUNCT
taxlaw-2802	924	1	§	§	PROPN
taxlaw-2802	924	2	6664(d)(2	6664(d)(2	NUM
taxlaw-2802	924	3	)	)	PUNCT
taxlaw-2802	924	4	.	.	PUNCT
taxlaw-2802	925	1	columbia	columbia	PROPN
taxlaw-2802	925	2	jour	jour	PROPN
taxlaw-2802	925	3	�	�	PROPN
taxlaw-2802	925	4	al	al	PROPN
taxlaw-2802	925	5	of	of	ADP
taxlaw-2802	925	6	tax	tax	NOUN
taxlaw-2802	925	7	law	law	NOUN
taxlaw-2802	925	8	[	[	X
taxlaw-2802	925	9	vol	vol	NOUN
taxlaw-2802	925	10	2:150	2:150	NUM
taxlaw-2802	925	11	186	186	NUM
taxlaw-2802	925	12	the	the	DET
taxlaw-2802	925	13	related	relate	VERB
taxlaw-2802	925	14	underpayment	underpayment	NOUN
taxlaw-2802	925	15	,	,	PUNCT
taxlaw-2802	925	16	in	in	ADP
taxlaw-2802	925	17	some	some	DET
taxlaw-2802	925	18	cases193	cases193	NOUN
taxlaw-2802	925	19	)	)	PUNCT
taxlaw-2802	925	20	,	,	PUNCT
taxlaw-2802	925	21	the	the	DET
taxlaw-2802	925	22	irs	irs	PROPN
taxlaw-2802	925	23	would	would	AUX
taxlaw-2802	925	24	appear	appear	VERB
taxlaw-2802	925	25	to	to	PART
taxlaw-2802	925	26	have	have	VERB
taxlaw-2802	925	27	strong	strong	ADJ
taxlaw-2802	925	28	incentives	incentive	NOUN
taxlaw-2802	925	29	to	to	PART
taxlaw-2802	925	30	choose	choose	VERB
taxlaw-2802	925	31	that	that	DET
taxlaw-2802	925	32	penalty	penalty	NOUN
taxlaw-2802	925	33	whenever	whenever	SCONJ
taxlaw-2802	925	34	possible	possible	ADJ
taxlaw-2802	925	35	.	.	PUNCT
taxlaw-2802	926	1	to	to	ADP
taxlaw-2802	926	2	the	the	DET
taxlaw-2802	926	3	extent	extent	NOUN
taxlaw-2802	926	4	that	that	SCONJ
taxlaw-2802	926	5	the	the	DET
taxlaw-2802	926	6	§	§	PROPN
taxlaw-2802	926	7	6662(b)(6	6662(b)(6	NUM
taxlaw-2802	926	8	)	)	PUNCT
taxlaw-2802	926	9	penalty	penalty	NOUN
taxlaw-2802	926	10	supplants	supplant	VERB
taxlaw-2802	926	11	other	other	ADJ
taxlaw-2802	926	12	accuracy	accuracy	NOUN
taxlaw-2802	926	13	-	-	PUNCT
taxlaw-2802	926	14	related	relate	VERB
taxlaw-2802	926	15	penalties	penalty	NOUN
taxlaw-2802	926	16	with	with	ADP
taxlaw-2802	926	17	respect	respect	NOUN
taxlaw-2802	926	18	to	to	ADP
taxlaw-2802	926	19	tax	tax	NOUN
taxlaw-2802	926	20	shelters	shelter	NOUN
taxlaw-2802	926	21	,	,	PUNCT
taxlaw-2802	926	22	the	the	DET
taxlaw-2802	926	23	effectiveness	effectiveness	NOUN
taxlaw-2802	926	24	of	of	ADP
taxlaw-2802	926	25	the	the	DET
taxlaw-2802	926	26	covered	covered	ADJ
taxlaw-2802	926	27	opinion	opinion	NOUN
taxlaw-2802	926	28	regulations	regulation	NOUN
taxlaw-2802	926	29	in	in	ADP
taxlaw-2802	926	30	creating	create	VERB
taxlaw-2802	926	31	a	a	DET
taxlaw-2802	926	32	“	"	PUNCT
taxlaw-2802	926	33	gatekeeper	gatekeeper	NOUN
taxlaw-2802	926	34	”	"	PUNCT
taxlaw-2802	926	35	role	role	NOUN
taxlaw-2802	926	36	for	for	ADP
taxlaw-2802	926	37	tax	tax	NOUN
taxlaw-2802	926	38	practitioners	practitioner	NOUN
taxlaw-2802	926	39	threatens	threaten	VERB
taxlaw-2802	926	40	to	to	PART
taxlaw-2802	926	41	be	be	AUX
taxlaw-2802	926	42	severely	severely	ADV
taxlaw-2802	926	43	undermined	undermined	ADJ
taxlaw-2802	926	44	.	.	PUNCT
taxlaw-2802	927	1	if	if	SCONJ
taxlaw-2802	927	2	a	a	DET
taxlaw-2802	927	3	covered	covered	ADJ
taxlaw-2802	927	4	opinion	opinion	NOUN
taxlaw-2802	927	5	no	no	ADV
taxlaw-2802	927	6	longer	long	ADV
taxlaw-2802	927	7	provides	provide	VERB
taxlaw-2802	927	8	insurance	insurance	NOUN
taxlaw-2802	927	9	against	against	ADP
taxlaw-2802	927	10	the	the	DET
taxlaw-2802	927	11	most	most	ADV
taxlaw-2802	927	12	probable	probable	ADJ
taxlaw-2802	927	13	accuracy	accuracy	NOUN
taxlaw-2802	927	14	-	-	PUNCT
taxlaw-2802	927	15	related	relate	VERB
taxlaw-2802	927	16	penalty	penalty	NOUN
taxlaw-2802	927	17	to	to	PART
taxlaw-2802	927	18	be	be	AUX
taxlaw-2802	927	19	imposed	impose	VERB
taxlaw-2802	927	20	on	on	ADP
taxlaw-2802	927	21	a	a	DET
taxlaw-2802	927	22	tax	tax	NOUN
taxlaw-2802	927	23	shelter	shelter	NOUN
taxlaw-2802	927	24	,	,	PUNCT
taxlaw-2802	927	25	clients	client	NOUN
taxlaw-2802	927	26	will	will	AUX
taxlaw-2802	927	27	be	be	AUX
taxlaw-2802	927	28	likely	likely	ADJ
taxlaw-2802	927	29	no	no	ADV
taxlaw-2802	927	30	longer	long	ADV
taxlaw-2802	927	31	to	to	PART
taxlaw-2802	927	32	view	view	VERB
taxlaw-2802	927	33	the	the	DET
taxlaw-2802	927	34	receipt	receipt	NOUN
taxlaw-2802	927	35	of	of	ADP
taxlaw-2802	927	36	such	such	DET
taxlaw-2802	927	37	an	an	DET
taxlaw-2802	927	38	opinion	opinion	NOUN
taxlaw-2802	927	39	as	as	ADP
taxlaw-2802	927	40	a	a	DET
taxlaw-2802	927	41	prerequisite	prerequisite	NOUN
taxlaw-2802	927	42	to	to	ADP
taxlaw-2802	927	43	entering	enter	VERB
taxlaw-2802	927	44	into	into	ADP
taxlaw-2802	927	45	an	an	DET
taxlaw-2802	927	46	aggressive	aggressive	ADJ
taxlaw-2802	927	47	transaction	transaction	NOUN
taxlaw-2802	927	48	.	.	PUNCT
taxlaw-2802	928	1	(	(	PUNCT
taxlaw-2802	928	2	this	this	PRON
taxlaw-2802	928	3	is	be	AUX
taxlaw-2802	928	4	particularly	particularly	ADV
taxlaw-2802	928	5	true	true	ADJ
taxlaw-2802	928	6	in	in	ADP
taxlaw-2802	928	7	light	light	NOUN
taxlaw-2802	928	8	of	of	ADP
taxlaw-2802	928	9	the	the	DET
taxlaw-2802	928	10	high	high	ADJ
taxlaw-2802	928	11	transaction	transaction	NOUN
taxlaw-2802	928	12	costs	cost	VERB
taxlaw-2802	928	13	that	that	SCONJ
taxlaw-2802	928	14	the	the	DET
taxlaw-2802	928	15	regulations	regulation	NOUN
taxlaw-2802	928	16	impose	impose	VERB
taxlaw-2802	928	17	on	on	ADP
taxlaw-2802	928	18	such	such	ADJ
taxlaw-2802	928	19	opinions	opinion	NOUN
taxlaw-2802	928	20	)	)	PUNCT
taxlaw-2802	928	21	.	.	PUNCT
taxlaw-2802	929	1	in	in	ADP
taxlaw-2802	929	2	turn	turn	NOUN
taxlaw-2802	929	3	,	,	PUNCT
taxlaw-2802	929	4	if	if	SCONJ
taxlaw-2802	929	5	a	a	DET
taxlaw-2802	929	6	client	client	NOUN
taxlaw-2802	929	7	no	no	ADV
taxlaw-2802	929	8	longer	long	ADV
taxlaw-2802	929	9	views	view	VERB
taxlaw-2802	929	10	a	a	DET
taxlaw-2802	929	11	covered	covered	ADJ
taxlaw-2802	929	12	opinion	opinion	NOUN
taxlaw-2802	929	13	as	as	ADP
taxlaw-2802	929	14	a	a	DET
taxlaw-2802	929	15	necessity	necessity	NOUN
taxlaw-2802	929	16	when	when	SCONJ
taxlaw-2802	929	17	investing	invest	VERB
taxlaw-2802	929	18	in	in	ADP
taxlaw-2802	929	19	a	a	DET
taxlaw-2802	929	20	tax	tax	NOUN
taxlaw-2802	929	21	shelter	shelter	NOUN
taxlaw-2802	929	22	,	,	PUNCT
taxlaw-2802	929	23	then	then	ADV
taxlaw-2802	929	24	a	a	DET
taxlaw-2802	929	25	practitioner	practitioner	NOUN
taxlaw-2802	929	26	’s	’s	PART
taxlaw-2802	929	27	withholding	withholding	NOUN
taxlaw-2802	929	28	of	of	ADP
taxlaw-2802	929	29	such	such	DET
taxlaw-2802	929	30	an	an	DET
taxlaw-2802	929	31	opinion	opinion	NOUN
taxlaw-2802	929	32	will	will	AUX
taxlaw-2802	929	33	no	no	ADV
taxlaw-2802	929	34	longer	long	ADV
taxlaw-2802	929	35	function	function	VERB
taxlaw-2802	929	36	as	as	ADP
taxlaw-2802	929	37	a	a	DET
taxlaw-2802	929	38	strong	strong	ADJ
taxlaw-2802	929	39	impediment	impediment	NOUN
taxlaw-2802	929	40	to	to	ADP
taxlaw-2802	929	41	the	the	DET
taxlaw-2802	929	42	client	client	NOUN
taxlaw-2802	929	43	’s	’s	PART
taxlaw-2802	929	44	participation	participation	NOUN
taxlaw-2802	929	45	in	in	ADP
taxlaw-2802	929	46	an	an	DET
taxlaw-2802	929	47	abusive	abusive	ADJ
taxlaw-2802	929	48	deal	deal	NOUN
taxlaw-2802	929	49	.	.	PUNCT
taxlaw-2802	930	1	much	much	ADJ
taxlaw-2802	930	2	of	of	ADP
taxlaw-2802	930	3	the	the	DET
taxlaw-2802	930	4	covered	covered	ADJ
taxlaw-2802	930	5	opinion	opinion	NOUN
taxlaw-2802	930	6	regulations	regulation	NOUN
taxlaw-2802	930	7	’	'	PUNCT
taxlaw-2802	930	8	deterrent	deterrent	NOUN
taxlaw-2802	930	9	effect	effect	NOUN
taxlaw-2802	930	10	on	on	ADP
taxlaw-2802	930	11	taxpayer	taxpayer	NOUN
taxlaw-2802	930	12	behavior	behavior	NOUN
taxlaw-2802	930	13	will	will	AUX
taxlaw-2802	930	14	thus	thus	ADV
taxlaw-2802	930	15	be	be	AUX
taxlaw-2802	930	16	lost	lose	VERB
taxlaw-2802	930	17	.	.	PUNCT
taxlaw-2802	931	1	this	this	PRON
taxlaw-2802	931	2	threatened	threaten	VERB
taxlaw-2802	931	3	diminution	diminution	NOUN
taxlaw-2802	931	4	of	of	ADP
taxlaw-2802	931	5	the	the	DET
taxlaw-2802	931	6	covered	covered	ADJ
taxlaw-2802	931	7	opinion	opinion	NOUN
taxlaw-2802	931	8	regulations	regulation	NOUN
taxlaw-2802	931	9	’	'	PUNCT
taxlaw-2802	931	10	effectiveness	effectiveness	NOUN
taxlaw-2802	931	11	at	at	ADP
taxlaw-2802	931	12	reigning	reign	VERB
taxlaw-2802	931	13	in	in	ADP
taxlaw-2802	931	14	taxpayers	taxpayer	NOUN
taxlaw-2802	931	15	is	be	AUX
taxlaw-2802	931	16	plainly	plainly	ADV
taxlaw-2802	931	17	regrettable	regrettable	ADJ
taxlaw-2802	931	18	.	.	PUNCT
taxlaw-2802	932	1	however	however	ADV
taxlaw-2802	932	2	,	,	PUNCT
taxlaw-2802	932	3	that	that	PRON
taxlaw-2802	932	4	is	be	AUX
taxlaw-2802	932	5	not	not	PART
taxlaw-2802	932	6	an	an	DET
taxlaw-2802	932	7	excuse	excuse	NOUN
taxlaw-2802	932	8	to	to	PART
taxlaw-2802	932	9	call	call	VERB
taxlaw-2802	932	10	for	for	SCONJ
taxlaw-2802	932	11	the	the	DET
taxlaw-2802	932	12	regulations	regulation	NOUN
taxlaw-2802	932	13	to	to	PART
taxlaw-2802	932	14	be	be	AUX
taxlaw-2802	932	15	repealed	repeal	VERB
taxlaw-2802	932	16	.	.	PUNCT
taxlaw-2802	933	1	first	first	ADV
taxlaw-2802	933	2	,	,	PUNCT
taxlaw-2802	933	3	it	it	PRON
taxlaw-2802	933	4	is	be	AUX
taxlaw-2802	933	5	too	too	ADV
taxlaw-2802	933	6	early	early	ADJ
taxlaw-2802	933	7	to	to	PART
taxlaw-2802	933	8	know	know	VERB
taxlaw-2802	933	9	exactly	exactly	ADV
taxlaw-2802	933	10	how	how	ADV
taxlaw-2802	933	11	—	—	PUNCT
taxlaw-2802	933	12	and	and	CCONJ
taxlaw-2802	933	13	to	to	ADP
taxlaw-2802	933	14	what	what	DET
taxlaw-2802	933	15	extent	extent	NOUN
taxlaw-2802	933	16	—	—	PUNCT
taxlaw-2802	933	17	the	the	DET
taxlaw-2802	933	18	§	§	ADJ
taxlaw-2802	933	19	6662(b)(6	6662(b)(6	NUM
taxlaw-2802	933	20	)	)	PUNCT
taxlaw-2802	933	21	penalty	penalty	NOUN
taxlaw-2802	933	22	will	will	AUX
taxlaw-2802	933	23	be	be	AUX
taxlaw-2802	933	24	applied	apply	VERB
taxlaw-2802	933	25	in	in	ADP
taxlaw-2802	933	26	future	future	ADJ
taxlaw-2802	933	27	tax	tax	NOUN
taxlaw-2802	933	28	shelter	shelter	NOUN
taxlaw-2802	933	29	cases	case	NOUN
taxlaw-2802	933	30	.	.	PUNCT
taxlaw-2802	934	1	in	in	ADP
taxlaw-2802	934	2	response	response	NOUN
taxlaw-2802	934	3	to	to	ADP
taxlaw-2802	934	4	early	early	ADJ
taxlaw-2802	934	5	concerns	concern	NOUN
taxlaw-2802	934	6	raised	raise	VERB
taxlaw-2802	934	7	by	by	ADP
taxlaw-2802	934	8	tax	tax	NOUN
taxlaw-2802	934	9	practitioners	practitioner	NOUN
taxlaw-2802	934	10	,	,	PUNCT
taxlaw-2802	934	11	treasury	treasury	PROPN
taxlaw-2802	934	12	officials	official	NOUN
taxlaw-2802	934	13	have	have	AUX
taxlaw-2802	934	14	acknowledged	acknowledge	VERB
taxlaw-2802	934	15	that	that	SCONJ
taxlaw-2802	934	16	there	there	PRON
taxlaw-2802	934	17	are	be	VERB
taxlaw-2802	934	18	“	"	PUNCT
taxlaw-2802	934	19	risks	risk	NOUN
taxlaw-2802	934	20	inherent	inherent	ADJ
taxlaw-2802	934	21	in	in	ADP
taxlaw-2802	934	22	the	the	DET
taxlaw-2802	934	23	strict	strict	ADJ
taxlaw-2802	934	24	liability	liability	NOUN
taxlaw-2802	934	25	penalty	penalty	NOUN
taxlaw-2802	934	26	imposed	impose	VERB
taxlaw-2802	934	27	by	by	ADP
taxlaw-2802	934	28	”	"	PUNCT
taxlaw-2802	934	29	§	§	PROPN
taxlaw-2802	934	30	6662(b)(6),194	6662(b)(6),194	PROPN
taxlaw-2802	934	31	and	and	CCONJ
taxlaw-2802	934	32	that	that	SCONJ
taxlaw-2802	934	33	the	the	DET
taxlaw-2802	934	34	lack	lack	NOUN
taxlaw-2802	934	35	of	of	ADP
taxlaw-2802	934	36	any	any	DET
taxlaw-2802	934	37	reasonable	reasonable	ADJ
taxlaw-2802	934	38	cause	cause	NOUN
taxlaw-2802	934	39	defense	defense	NOUN
taxlaw-2802	934	40	to	to	ADP
taxlaw-2802	934	41	the	the	DET
taxlaw-2802	934	42	penalty	penalty	NOUN
taxlaw-2802	934	43	“	"	PUNCT
taxlaw-2802	934	44	raises	raise	VERB
taxlaw-2802	934	45	issues	issue	NOUN
taxlaw-2802	934	46	for	for	ADP
taxlaw-2802	934	47	both	both	DET
taxlaw-2802	934	48	taxpayers	taxpayer	NOUN
taxlaw-2802	934	49	and	and	CCONJ
taxlaw-2802	934	50	the	the	DET
taxlaw-2802	934	51	irs	irs	PROPN
taxlaw-2802	934	52	.	.	PUNCT
taxlaw-2802	934	53	”195	”195	PROPN
taxlaw-2802	934	54	193	193	NUM
taxlaw-2802	934	55	.	.	PUNCT
taxlaw-2802	935	1	see	see	VERB
taxlaw-2802	935	2	i.r.c	i.r.c	NOUN
taxlaw-2802	935	3	.	.	PUNCT
taxlaw-2802	936	1	§	§	PROPN
taxlaw-2802	936	2	6662(i	6662(i	PROPN
taxlaw-2802	936	3	)	)	PUNCT
taxlaw-2802	936	4	(	(	PUNCT
taxlaw-2802	936	5	2010	2010	NUM
taxlaw-2802	936	6	)	)	PUNCT
taxlaw-2802	936	7	(	(	PUNCT
taxlaw-2802	936	8	providing	provide	VERB
taxlaw-2802	936	9	that	that	SCONJ
taxlaw-2802	936	10	the	the	DET
taxlaw-2802	936	11	addition	addition	NOUN
taxlaw-2802	936	12	to	to	ADP
taxlaw-2802	936	13	tax	tax	NOUN
taxlaw-2802	936	14	under	under	ADP
taxlaw-2802	936	15	§	§	PROPN
taxlaw-2802	936	16	6662(b)(6	6662(b)(6	NUM
taxlaw-2802	936	17	)	)	PUNCT
taxlaw-2802	936	18	increases	increase	NOUN
taxlaw-2802	936	19	from	from	ADP
taxlaw-2802	936	20	20	20	NUM
taxlaw-2802	936	21	percent	percent	NOUN
taxlaw-2802	936	22	to	to	ADP
taxlaw-2802	936	23	40	40	NUM
taxlaw-2802	936	24	percent	percent	NOUN
taxlaw-2802	936	25	of	of	ADP
taxlaw-2802	936	26	the	the	DET
taxlaw-2802	936	27	underpayment	underpayment	NOUN
taxlaw-2802	936	28	,	,	PUNCT
taxlaw-2802	936	29	in	in	ADP
taxlaw-2802	936	30	the	the	DET
taxlaw-2802	936	31	case	case	NOUN
taxlaw-2802	936	32	of	of	ADP
taxlaw-2802	936	33	any	any	DET
taxlaw-2802	936	34	“	"	PUNCT
taxlaw-2802	936	35	nonreported	nonreported	ADJ
taxlaw-2802	936	36	noneconomic	noneconomic	ADJ
taxlaw-2802	936	37	substance	substance	NOUN
taxlaw-2802	936	38	transaction	transaction	NOUN
taxlaw-2802	936	39	”	"	PUNCT
taxlaw-2802	936	40	)	)	PUNCT
taxlaw-2802	936	41	.	.	PUNCT
taxlaw-2802	937	1	in	in	ADP
taxlaw-2802	937	2	contrast	contrast	NOUN
taxlaw-2802	937	3	,	,	PUNCT
taxlaw-2802	937	4	§	§	PROPN
taxlaw-2802	937	5	6662a(c	6662a(c	NUM
taxlaw-2802	937	6	)	)	PUNCT
taxlaw-2802	937	7	provides	provide	VERB
taxlaw-2802	937	8	only	only	ADV
taxlaw-2802	937	9	a	a	DET
taxlaw-2802	937	10	30	30	NUM
taxlaw-2802	937	11	percent	percent	NOUN
taxlaw-2802	937	12	for	for	ADP
taxlaw-2802	937	13	undisclosed	undisclosed	ADJ
taxlaw-2802	937	14	reportable	reportable	ADJ
taxlaw-2802	937	15	transaction	transaction	NOUN
taxlaw-2802	937	16	understatements	understatement	NOUN
taxlaw-2802	937	17	.	.	PUNCT
taxlaw-2802	938	1	thus	thus	ADV
taxlaw-2802	938	2	,	,	PUNCT
taxlaw-2802	938	3	even	even	ADV
taxlaw-2802	938	4	in	in	ADP
taxlaw-2802	938	5	the	the	DET
taxlaw-2802	938	6	context	context	NOUN
taxlaw-2802	938	7	of	of	ADP
taxlaw-2802	938	8	unreported	unreported	ADJ
taxlaw-2802	938	9	transactions	transaction	NOUN
taxlaw-2802	938	10	,	,	PUNCT
taxlaw-2802	938	11	the	the	DET
taxlaw-2802	938	12	irs	irs	PROPN
taxlaw-2802	938	13	has	have	VERB
taxlaw-2802	938	14	incentive	incentive	NOUN
taxlaw-2802	938	15	to	to	PART
taxlaw-2802	938	16	choose	choose	VERB
taxlaw-2802	938	17	the	the	DET
taxlaw-2802	938	18	§	§	PROPN
taxlaw-2802	938	19	6662(b)(6	6662(b)(6	NUM
taxlaw-2802	938	20	)	)	PUNCT
taxlaw-2802	938	21	penalty	penalty	NOUN
taxlaw-2802	938	22	.	.	PUNCT
taxlaw-2802	939	1	194	194	NUM
taxlaw-2802	939	2	.	.	PUNCT
taxlaw-2802	939	3	crystal	crystal	PROPN
taxlaw-2802	939	4	tandon	tandon	PROPN
taxlaw-2802	939	5	,	,	PUNCT
taxlaw-2802	939	6	treasury	treasury	NOUN
taxlaw-2802	939	7	planning	planning	NOUN
taxlaw-2802	939	8	guidance	guidance	NOUN
taxlaw-2802	939	9	on	on	ADP
taxlaw-2802	939	10	economic	economic	ADJ
taxlaw-2802	939	11	substance	substance	NOUN
taxlaw-2802	939	12	penalties	penalty	NOUN
taxlaw-2802	939	13	,	,	PUNCT
taxlaw-2802	939	14	127	127	NUM
taxlaw-2802	939	15	tax	tax	NOUN
taxlaw-2802	939	16	notes	note	NOUN
taxlaw-2802	939	17	965	965	NUM
taxlaw-2802	939	18	(	(	PUNCT
taxlaw-2802	939	19	may	may	PROPN
taxlaw-2802	939	20	31	31	NUM
taxlaw-2802	939	21	,	,	PUNCT
taxlaw-2802	939	22	2010	2010	NUM
taxlaw-2802	939	23	)	)	PUNCT
taxlaw-2802	939	24	(	(	PUNCT
taxlaw-2802	939	25	recounting	recount	VERB
taxlaw-2802	939	26	remarks	remark	NOUN
taxlaw-2802	939	27	of	of	ADP
taxlaw-2802	939	28	bob	bob	PROPN
taxlaw-2802	939	29	crnkovich	crnkovich	NOUN
taxlaw-2802	939	30	,	,	PUNCT
taxlaw-2802	939	31	senior	senior	ADJ
taxlaw-2802	939	32	tax	tax	NOUN
taxlaw-2802	939	33	counsel	counsel	NOUN
taxlaw-2802	939	34	(	(	PUNCT
taxlaw-2802	939	35	partnerships	partnership	NOUN
taxlaw-2802	939	36	)	)	PUNCT
taxlaw-2802	939	37	in	in	ADP
taxlaw-2802	939	38	treasury	treasury	PROPN
taxlaw-2802	939	39	’s	’s	PART
taxlaw-2802	939	40	office	office	NOUN
taxlaw-2802	939	41	of	of	ADP
taxlaw-2802	939	42	tax	tax	NOUN
taxlaw-2802	939	43	legislative	legislative	ADJ
taxlaw-2802	939	44	counsel	counsel	NOUN
taxlaw-2802	939	45	,	,	PUNCT
taxlaw-2802	939	46	during	during	ADP
taxlaw-2802	939	47	a	a	DET
taxlaw-2802	939	48	may	may	PROPN
taxlaw-2802	939	49	2010	2010	NUM
taxlaw-2802	939	50	practicing	practice	VERB
taxlaw-2802	939	51	law	law	NOUN
taxlaw-2802	939	52	institute	institute	NOUN
taxlaw-2802	939	53	seminar	seminar	NOUN
taxlaw-2802	939	54	in	in	ADP
taxlaw-2802	939	55	new	new	PROPN
taxlaw-2802	939	56	york	york	PROPN
taxlaw-2802	939	57	concerning	concern	VERB
taxlaw-2802	939	58	the	the	DET
taxlaw-2802	939	59	codified	codify	VERB
taxlaw-2802	939	60	economic	economic	ADJ
taxlaw-2802	939	61	substance	substance	NOUN
taxlaw-2802	939	62	doctrine	doctrine	NOUN
taxlaw-2802	939	63	)	)	PUNCT
taxlaw-2802	939	64	.	.	PUNCT
taxlaw-2802	940	1	195	195	NUM
taxlaw-2802	940	2	.	.	PUNCT
taxlaw-2802	940	3	jeremiah	jeremiah	PROPN
taxlaw-2802	940	4	coder	coder	PROPN
taxlaw-2802	940	5	,	,	PUNCT
taxlaw-2802	940	6	guidance	guidance	NOUN
taxlaw-2802	940	7	on	on	ADP
taxlaw-2802	940	8	economic	economic	ADJ
taxlaw-2802	940	9	substance	substance	NOUN
taxlaw-2802	940	10	to	to	PART
taxlaw-2802	940	11	address	address	VERB
taxlaw-2802	940	12	uncertainty	uncertainty	NOUN
taxlaw-2802	940	13	,	,	PUNCT
taxlaw-2802	940	14	127	127	NUM
taxlaw-2802	940	15	tax	tax	NOUN
taxlaw-2802	940	16	notes	note	NOUN
taxlaw-2802	940	17	737	737	NUM
taxlaw-2802	940	18	(	(	PUNCT
taxlaw-2802	940	19	may	may	PROPN
taxlaw-2802	940	20	17	17	NUM
taxlaw-2802	940	21	,	,	PUNCT
taxlaw-2802	940	22	2010	2010	NUM
taxlaw-2802	940	23	)	)	PUNCT
taxlaw-2802	940	24	(	(	PUNCT
taxlaw-2802	940	25	describing	describe	VERB
taxlaw-2802	940	26	statements	statement	NOUN
taxlaw-2802	940	27	made	make	VERB
taxlaw-2802	940	28	by	by	ADP
taxlaw-2802	940	29	byron	byron	PROPN
taxlaw-2802	940	30	christensen	christensen	PROPN
taxlaw-2802	940	31	,	,	PUNCT
taxlaw-2802	940	32	treasury	treasury	PROPN
taxlaw-2802	940	33	deputy	deputy	NOUN
taxlaw-2802	940	34	tax	tax	NOUN
taxlaw-2802	940	35	legislative	legislative	ADJ
taxlaw-2802	940	36	counsel	counsel	NOUN
taxlaw-2802	940	37	,	,	PUNCT
taxlaw-2802	940	38	during	during	ADP
taxlaw-2802	940	39	a	a	DET
taxlaw-2802	940	40	may	may	PROPN
taxlaw-2802	940	41	2010	2010	NUM
taxlaw-2802	940	42	district	district	NOUN
taxlaw-2802	940	43	of	of	ADP
taxlaw-2802	940	44	columbia	columbia	PROPN
taxlaw-2802	940	45	taxation	taxation	PROPN
taxlaw-2802	940	46	section	section	NOUN
taxlaw-2802	940	47	luncheon	luncheon	NOUN
taxlaw-2802	940	48	program	program	PROPN
taxlaw-2802	940	49	)	)	PUNCT
taxlaw-2802	940	50	.	.	PUNCT
taxlaw-2802	941	1	the	the	DET
taxlaw-2802	941	2	primary	primary	ADJ
taxlaw-2802	941	3	risk	risk	NOUN
taxlaw-2802	941	4	,	,	PUNCT
taxlaw-2802	941	5	and	and	CCONJ
taxlaw-2802	941	6	chief	chief	ADJ
taxlaw-2802	941	7	concern	concern	NOUN
taxlaw-2802	941	8	raised	raise	VERB
taxlaw-2802	941	9	by	by	ADP
taxlaw-2802	941	10	practitioners	practitioner	NOUN
taxlaw-2802	941	11	,	,	PUNCT
taxlaw-2802	941	12	is	be	AUX
taxlaw-2802	941	13	of	of	ADP
taxlaw-2802	941	14	course	course	NOUN
taxlaw-2802	941	15	that	that	SCONJ
taxlaw-2802	941	16	the	the	DET
taxlaw-2802	941	17	imposition	imposition	NOUN
taxlaw-2802	941	18	of	of	ADP
taxlaw-2802	941	19	strict	strict	ADJ
taxlaw-2802	941	20	liability	liability	NOUN
taxlaw-2802	941	21	under	under	ADP
taxlaw-2802	941	22	§	§	PROPN
taxlaw-2802	941	23	6664(c	6664(c	NOUN
taxlaw-2802	941	24	)	)	PUNCT
taxlaw-2802	941	25	will	will	AUX
taxlaw-2802	941	26	result	result	VERB
taxlaw-2802	941	27	in	in	ADP
taxlaw-2802	941	28	the	the	DET
taxlaw-2802	941	29	application	application	NOUN
taxlaw-2802	941	30	of	of	ADP
taxlaw-2802	941	31	the	the	DET
taxlaw-2802	941	32	§	§	PROPN
taxlaw-2802	941	33	6662(b)(6	6662(b)(6	NUM
taxlaw-2802	941	34	)	)	PUNCT
taxlaw-2802	941	35	penalty	penalty	NOUN
taxlaw-2802	941	36	even	even	ADV
taxlaw-2802	941	37	in	in	ADP
taxlaw-2802	941	38	cases	case	NOUN
taxlaw-2802	941	39	where	where	SCONJ
taxlaw-2802	941	40	taxpayers	taxpayer	NOUN
taxlaw-2802	941	41	have	have	AUX
taxlaw-2802	941	42	attempted	attempt	VERB
taxlaw-2802	941	43	in	in	ADP
taxlaw-2802	941	44	good	good	ADJ
taxlaw-2802	941	45	faith	faith	NOUN
taxlaw-2802	941	46	to	to	PART
taxlaw-2802	941	47	follow	follow	VERB
taxlaw-2802	941	48	the	the	DET
taxlaw-2802	941	49	complex	complex	NOUN
taxlaw-2802	941	50	(	(	PUNCT
taxlaw-2802	941	51	and	and	CCONJ
taxlaw-2802	941	52	sometimes	sometimes	ADV
taxlaw-2802	941	53	ambiguous	ambiguous	ADJ
taxlaw-2802	941	54	)	)	PUNCT
taxlaw-2802	941	55	rules	rule	NOUN
taxlaw-2802	941	56	of	of	ADP
taxlaw-2802	941	57	the	the	DET
taxlaw-2802	941	58	newly	newly	ADV
taxlaw-2802	941	59	-	-	PUNCT
taxlaw-2802	941	60	codified	codify	VERB
taxlaw-2802	941	61	economic	economic	ADJ
taxlaw-2802	941	62	substance	substance	NOUN
taxlaw-2802	941	63	doctrine	doctrine	NOUN
taxlaw-2802	941	64	.	.	PUNCT
taxlaw-2802	942	1	attorney	attorney	PROPN
taxlaw-2802	942	2	bryan	bryan	PROPN
taxlaw-2802	942	3	c.	c.	PROPN
taxlaw-2802	942	4	skarlatos	skarlatos	PROPN
taxlaw-2802	942	5	summarized	summarize	VERB
taxlaw-2802	942	6	the	the	DET
taxlaw-2802	942	7	apprehensions	apprehension	NOUN
taxlaw-2802	942	8	of	of	ADP
taxlaw-2802	942	9	many	many	ADJ
taxlaw-2802	942	10	tax	tax	NOUN
taxlaw-2802	942	11	advisors	advisor	NOUN
taxlaw-2802	942	12	during	during	ADP
taxlaw-2802	942	13	a	a	DET
taxlaw-2802	942	14	tax	tax	NOUN
taxlaw-2802	942	15	controversy	controversy	NOUN
taxlaw-2802	942	16	forum	forum	NOUN
taxlaw-2802	942	17	sponsored	sponsor	VERB
taxlaw-2802	942	18	by	by	ADP
taxlaw-2802	942	19	new	new	PROPN
taxlaw-2802	942	20	york	york	PROPN
taxlaw-2802	942	21	university	university	PROPN
taxlaw-2802	942	22	that	that	PRON
taxlaw-2802	942	23	he	he	PRON
taxlaw-2802	942	24	cochaired	cochaire	VERB
taxlaw-2802	942	25	in	in	ADP
taxlaw-2802	942	26	june	june	PROPN
taxlaw-2802	942	27	2010	2010	NUM
taxlaw-2802	942	28	.	.	PUNCT
taxlaw-2802	943	1	skarlatos	skarlatos	PROPN
taxlaw-2802	943	2	“	"	PUNCT
taxlaw-2802	943	3	called	call	VERB
taxlaw-2802	943	4	the	the	DET
taxlaw-2802	943	5	codified	codify	VERB
taxlaw-2802	943	6	doctrine	doctrine	NOUN
taxlaw-2802	943	7	amorphous	amorphous	ADJ
taxlaw-2802	943	8	and	and	CCONJ
taxlaw-2802	943	9	said	say	VERB
taxlaw-2802	943	10	the	the	DET
taxlaw-2802	943	11	strict	strict	ADJ
taxlaw-2802	943	12	liability	liability	NOUN
taxlaw-2802	943	13	penalty	penalty	NOUN
taxlaw-2802	943	14	is	be	AUX
taxlaw-2802	943	15	a	a	DET
taxlaw-2802	943	16	‘	'	PUNCT
taxlaw-2802	943	17	hammer	hammer	NOUN
taxlaw-2802	943	18	’	'	PUNCT
taxlaw-2802	943	19	waiting	wait	VERB
taxlaw-2802	943	20	to	to	PART
taxlaw-2802	943	21	drop	drop	VERB
taxlaw-2802	943	22	on	on	ADP
taxlaw-2802	943	23	taxpayers	taxpayer	NOUN
taxlaw-2802	943	24	despite	despite	SCONJ
taxlaw-2802	943	25	their	their	PRON
taxlaw-2802	943	26	best	good	ADJ
taxlaw-2802	943	27	efforts	effort	NOUN
taxlaw-2802	943	28	to	to	PART
taxlaw-2802	943	29	follow	follow	VERB
taxlaw-2802	943	30	technical	technical	ADJ
taxlaw-2802	943	31	tax	tax	NOUN
taxlaw-2802	943	32	rules	rule	NOUN
taxlaw-2802	943	33	.	.	PUNCT
taxlaw-2802	943	34	”	"	PUNCT
taxlaw-2802	944	1	jeremiah	jeremiah	PROPN
taxlaw-2802	944	2	coder	coder	PROPN
taxlaw-2802	944	3	,	,	PUNCT
taxlaw-2802	944	4	economic	economic	ADJ
taxlaw-2802	944	5	substance	substance	NOUN
taxlaw-2802	944	6	guidance	guidance	NOUN
taxlaw-2802	944	7	will	will	AUX
taxlaw-2802	944	8	have	have	VERB
taxlaw-2802	944	9	limited	limited	ADJ
taxlaw-2802	944	10	scope	scope	NOUN
taxlaw-2802	944	11	,	,	PUNCT
taxlaw-2802	944	12	127	127	NUM
taxlaw-2802	944	13	tax	tax	NOUN
taxlaw-2802	944	14	notes	note	NOUN
taxlaw-2802	944	15	1423	1423	NUM
taxlaw-2802	944	16	,	,	PUNCT
taxlaw-2802	944	17	1424	1424	NUM
taxlaw-2802	944	18	(	(	PUNCT
taxlaw-2802	944	19	june	june	PROPN
taxlaw-2802	944	20	28	28	NUM
taxlaw-2802	944	21	,	,	PUNCT
taxlaw-2802	944	22	2010	2010	NUM
taxlaw-2802	944	23	)	)	PUNCT
taxlaw-2802	944	24	.	.	PUNCT
taxlaw-2802	945	1	another	another	DET
taxlaw-2802	945	2	issue	issue	NOUN
taxlaw-2802	945	3	raised	raise	VERB
taxlaw-2802	945	4	by	by	ADP
taxlaw-2802	945	5	the	the	DET
taxlaw-2802	945	6	introduction	introduction	NOUN
taxlaw-2802	945	7	of	of	ADP
taxlaw-2802	945	8	the	the	DET
taxlaw-2802	945	9	§	§	PROPN
taxlaw-2802	945	10	6662(b)(6	6662(b)(6	NUM
taxlaw-2802	945	11	)	)	PUNCT
taxlaw-2802	945	12	penalty	penalty	NOUN
taxlaw-2802	945	13	is	be	AUX
taxlaw-2802	945	14	the	the	DET
taxlaw-2802	945	15	new	new	ADJ
taxlaw-2802	945	16	uncertainty	uncertainty	NOUN
taxlaw-2802	945	17	as	as	ADP
taxlaw-2802	945	18	to	to	ADP
taxlaw-2802	945	19	which	which	DET
taxlaw-2802	945	20	penalty	penalty	NOUN
taxlaw-2802	945	21	the	the	DET
taxlaw-2802	945	22	irs	irs	PROPN
taxlaw-2802	945	23	2011	2011	NUM
taxlaw-2802	945	24	]	]	X
taxlaw-2802	945	25	circular	circular	PROPN
taxlaw-2802	945	26	argume	argume	PROPN
taxlaw-2802	945	27	�	�	PROPN
taxlaw-2802	945	28	t	t	PROPN
taxlaw-2802	945	29	187	187	NUM
taxlaw-2802	945	30	treasury	treasury	NOUN
taxlaw-2802	945	31	has	have	AUX
taxlaw-2802	945	32	indicated	indicate	VERB
taxlaw-2802	945	33	that	that	SCONJ
taxlaw-2802	945	34	the	the	DET
taxlaw-2802	945	35	irs	irs	PROPN
taxlaw-2802	945	36	will	will	AUX
taxlaw-2802	945	37	therefore	therefore	ADV
taxlaw-2802	945	38	establish	establish	VERB
taxlaw-2802	945	39	“	"	PUNCT
taxlaw-2802	945	40	clear	clear	ADJ
taxlaw-2802	945	41	,	,	PUNCT
taxlaw-2802	945	42	uniform	uniform	ADJ
taxlaw-2802	945	43	procedures	procedure	NOUN
taxlaw-2802	945	44	on	on	ADP
taxlaw-2802	945	45	how	how	SCONJ
taxlaw-2802	945	46	”	"	PUNCT
taxlaw-2802	945	47	the	the	DET
taxlaw-2802	945	48	§	§	PROPN
taxlaw-2802	945	49	6662(b)(6	6662(b)(6	NUM
taxlaw-2802	945	50	)	)	PUNCT
taxlaw-2802	945	51	penalty	penalty	NOUN
taxlaw-2802	945	52	will	will	AUX
taxlaw-2802	945	53	be	be	AUX
taxlaw-2802	945	54	applied.196	applied.196	VERB
taxlaw-2802	945	55	whether	whether	SCONJ
taxlaw-2802	945	56	any	any	DET
taxlaw-2802	945	57	such	such	ADJ
taxlaw-2802	945	58	procedures	procedure	NOUN
taxlaw-2802	945	59	will	will	AUX
taxlaw-2802	945	60	ultimately	ultimately	ADV
taxlaw-2802	945	61	be	be	AUX
taxlaw-2802	945	62	set	set	VERB
taxlaw-2802	945	63	forth	forth	ADV
taxlaw-2802	945	64	in	in	ADP
taxlaw-2802	945	65	treasury	treasury	NOUN
taxlaw-2802	945	66	regulations	regulation	NOUN
taxlaw-2802	945	67	or	or	CCONJ
taxlaw-2802	945	68	formal	formal	ADJ
taxlaw-2802	945	69	irs	irs	PROPN
taxlaw-2802	945	70	guidance	guidance	NOUN
taxlaw-2802	945	71	pronouncements	pronouncement	NOUN
taxlaw-2802	945	72	is	be	AUX
taxlaw-2802	945	73	as	as	ADV
taxlaw-2802	945	74	yet	yet	ADV
taxlaw-2802	945	75	unclear.197	unclear.197	NOUN
taxlaw-2802	945	76	predictably	predictably	ADV
taxlaw-2802	945	77	,	,	PUNCT
taxlaw-2802	945	78	because	because	SCONJ
taxlaw-2802	945	79	§	§	PROPN
taxlaw-2802	945	80	6664(c	6664(c	NOUN
taxlaw-2802	945	81	)	)	PUNCT
taxlaw-2802	945	82	clearly	clearly	ADV
taxlaw-2802	945	83	and	and	CCONJ
taxlaw-2802	945	84	unambiguously	unambiguously	ADV
taxlaw-2802	945	85	provides	provide	VERB
taxlaw-2802	945	86	that	that	SCONJ
taxlaw-2802	945	87	there	there	PRON
taxlaw-2802	945	88	is	be	VERB
taxlaw-2802	945	89	no	no	DET
taxlaw-2802	945	90	reasonable	reasonable	ADJ
taxlaw-2802	945	91	-	-	PUNCT
taxlaw-2802	945	92	cause	cause	NOUN
taxlaw-2802	945	93	-	-	PUNCT
taxlaw-2802	945	94	and	and	CCONJ
taxlaw-2802	945	95	-	-	PUNCT
taxlaw-2802	945	96	good	good	ADJ
taxlaw-2802	945	97	-	-	PUNCT
taxlaw-2802	945	98	faith	faith	NOUN
taxlaw-2802	945	99	exception	exception	NOUN
taxlaw-2802	945	100	to	to	ADP
taxlaw-2802	945	101	the	the	DET
taxlaw-2802	945	102	§	§	PROPN
taxlaw-2802	945	103	6662(b)(6	6662(b)(6	NUM
taxlaw-2802	945	104	)	)	PUNCT
taxlaw-2802	945	105	penalty	penalty	NOUN
taxlaw-2802	945	106	,	,	PUNCT
taxlaw-2802	945	107	treasury	treasury	PROPN
taxlaw-2802	945	108	’s	’s	PART
taxlaw-2802	945	109	office	office	NOUN
taxlaw-2802	945	110	of	of	ADP
taxlaw-2802	945	111	tax	tax	NOUN
taxlaw-2802	945	112	legislative	legislative	ADJ
taxlaw-2802	945	113	counsel	counsel	NOUN
taxlaw-2802	945	114	has	have	AUX
taxlaw-2802	945	115	emphasized	emphasize	VERB
taxlaw-2802	945	116	that	that	SCONJ
taxlaw-2802	945	117	“	"	PUNCT
taxlaw-2802	945	118	it	it	PRON
taxlaw-2802	945	119	would	would	AUX
taxlaw-2802	945	120	be	be	AUX
taxlaw-2802	945	121	inconsistent	inconsistent	ADJ
taxlaw-2802	945	122	for	for	SCONJ
taxlaw-2802	945	123	treasury	treasury	NOUN
taxlaw-2802	945	124	to	to	PART
taxlaw-2802	945	125	issue	issue	VERB
taxlaw-2802	945	126	guidance	guidance	NOUN
taxlaw-2802	945	127	providing	provide	VERB
taxlaw-2802	945	128	for	for	ADP
taxlaw-2802	945	129	a	a	DET
taxlaw-2802	945	130	reasonable	reasonable	ADJ
taxlaw-2802	945	131	cause	cause	NOUN
taxlaw-2802	945	132	defense	defense	NOUN
taxlaw-2802	945	133	.	.	PUNCT
taxlaw-2802	946	1	”198	”198	PROPN
taxlaw-2802	947	1	at	at	ADP
taxlaw-2802	947	2	the	the	DET
taxlaw-2802	947	3	same	same	ADJ
taxlaw-2802	947	4	time	time	NOUN
taxlaw-2802	947	5	,	,	PUNCT
taxlaw-2802	947	6	however	however	ADV
taxlaw-2802	947	7	,	,	PUNCT
taxlaw-2802	947	8	treasury	treasury	PROPN
taxlaw-2802	947	9	has	have	AUX
taxlaw-2802	947	10	repeatedly	repeatedly	ADV
taxlaw-2802	947	11	assured	assure	VERB
taxlaw-2802	947	12	practitioners	practitioner	NOUN
taxlaw-2802	947	13	that	that	SCONJ
taxlaw-2802	947	14	the	the	DET
taxlaw-2802	947	15	irs	irs	PROPN
taxlaw-2802	947	16	will	will	AUX
taxlaw-2802	947	17	apply	apply	VERB
taxlaw-2802	947	18	§	§	PROPN
taxlaw-2802	947	19	6662(b)(6	6662(b)(6	NUM
taxlaw-2802	947	20	)	)	PUNCT
taxlaw-2802	947	21	only	only	ADV
taxlaw-2802	947	22	in	in	ADP
taxlaw-2802	947	23	“	"	PUNCT
taxlaw-2802	947	24	appropriate	appropriate	ADJ
taxlaw-2802	947	25	will	will	AUX
taxlaw-2802	947	26	apply	apply	VERB
taxlaw-2802	947	27	in	in	ADP
taxlaw-2802	947	28	a	a	DET
taxlaw-2802	947	29	given	give	VERB
taxlaw-2802	947	30	economic	economic	ADJ
taxlaw-2802	947	31	substance	substance	NOUN
taxlaw-2802	947	32	case	case	NOUN
taxlaw-2802	947	33	.	.	PUNCT
taxlaw-2802	948	1	as	as	SCONJ
taxlaw-2802	948	2	treasury	treasury	PROPN
taxlaw-2802	948	3	deputy	deputy	NOUN
taxlaw-2802	948	4	counsel	counsel	NOUN
taxlaw-2802	948	5	christensen	christensen	PROPN
taxlaw-2802	948	6	has	have	AUX
taxlaw-2802	948	7	observed	observe	VERB
taxlaw-2802	948	8	,	,	PUNCT
taxlaw-2802	948	9	“	"	PUNCT
taxlaw-2802	948	10	[	[	X
taxlaw-2802	948	11	a	a	X
taxlaw-2802	948	12	]	]	X
taxlaw-2802	948	13	‘	'	PUNCT
taxlaw-2802	948	14	buffet	buffet	NOUN
taxlaw-2802	948	15	of	of	ADP
taxlaw-2802	948	16	penalties	penalty	NOUN
taxlaw-2802	948	17	’	'	PUNCT
taxlaw-2802	948	18	might	might	AUX
taxlaw-2802	948	19	attach	attach	VERB
taxlaw-2802	948	20	to	to	ADP
taxlaw-2802	948	21	a	a	DET
taxlaw-2802	948	22	transaction	transaction	NOUN
taxlaw-2802	948	23	falling	fall	VERB
taxlaw-2802	948	24	under	under	ADP
taxlaw-2802	948	25	§	§	PROPN
taxlaw-2802	948	26	7701(o	7701(o	NUM
taxlaw-2802	948	27	)	)	PUNCT
taxlaw-2802	948	28	,	,	PUNCT
taxlaw-2802	948	29	so	so	CCONJ
taxlaw-2802	948	30	it	it	PRON
taxlaw-2802	948	31	is	be	AUX
taxlaw-2802	948	32	understandable	understandable	ADJ
taxlaw-2802	948	33	that	that	SCONJ
taxlaw-2802	948	34	tax	tax	NOUN
taxlaw-2802	948	35	professionals	professional	NOUN
taxlaw-2802	948	36	will	will	AUX
taxlaw-2802	948	37	want	want	VERB
taxlaw-2802	948	38	to	to	PART
taxlaw-2802	948	39	know	know	VERB
taxlaw-2802	948	40	what	what	PRON
taxlaw-2802	948	41	the	the	DET
taxlaw-2802	948	42	penalty	penalty	NOUN
taxlaw-2802	948	43	will	will	AUX
taxlaw-2802	948	44	be	be	AUX
taxlaw-2802	948	45	.	.	PUNCT
taxlaw-2802	948	46	”	"	PUNCT
taxlaw-2802	949	1	coder	coder	NOUN
taxlaw-2802	949	2	,	,	PUNCT
taxlaw-2802	949	3	127	127	NUM
taxlaw-2802	949	4	tax	tax	NOUN
taxlaw-2802	949	5	notes	note	NOUN
taxlaw-2802	949	6	at	at	ADP
taxlaw-2802	949	7	737	737	NUM
taxlaw-2802	949	8	.	.	PUNCT
taxlaw-2802	949	9	196	196	NUM
taxlaw-2802	949	10	.	.	PUNCT
taxlaw-2802	950	1	tandon	tandon	PROPN
taxlaw-2802	950	2	,	,	PUNCT
taxlaw-2802	950	3	supra	supra	PROPN
taxlaw-2802	950	4	note	note	NOUN
taxlaw-2802	950	5	194	194	NUM
taxlaw-2802	950	6	,	,	PUNCT
taxlaw-2802	950	7	at	at	ADP
taxlaw-2802	950	8	965	965	NUM
taxlaw-2802	950	9	.	.	PUNCT
taxlaw-2802	951	1	during	during	ADP
taxlaw-2802	951	2	a	a	DET
taxlaw-2802	951	3	may	may	PROPN
taxlaw-2802	951	4	2010	2010	NUM
taxlaw-2802	951	5	practicing	practice	VERB
taxlaw-2802	951	6	law	law	NOUN
taxlaw-2802	951	7	institute	institute	NOUN
taxlaw-2802	951	8	seminar	seminar	NOUN
taxlaw-2802	951	9	in	in	ADP
taxlaw-2802	951	10	new	new	PROPN
taxlaw-2802	951	11	york	york	PROPN
taxlaw-2802	951	12	concerning	concern	VERB
taxlaw-2802	951	13	the	the	DET
taxlaw-2802	951	14	codified	codify	VERB
taxlaw-2802	951	15	economic	economic	ADJ
taxlaw-2802	951	16	substance	substance	NOUN
taxlaw-2802	951	17	doctrine	doctrine	NOUN
taxlaw-2802	951	18	,	,	PUNCT
taxlaw-2802	951	19	bob	bob	PROPN
taxlaw-2802	951	20	crnkovich	crnkovich	NOUN
taxlaw-2802	951	21	,	,	PUNCT
taxlaw-2802	951	22	senior	senior	ADJ
taxlaw-2802	951	23	tax	tax	NOUN
taxlaw-2802	951	24	counsel	counsel	NOUN
taxlaw-2802	951	25	(	(	PUNCT
taxlaw-2802	951	26	partnerships	partnership	NOUN
taxlaw-2802	951	27	)	)	PUNCT
taxlaw-2802	951	28	in	in	ADP
taxlaw-2802	951	29	treasury	treasury	PROPN
taxlaw-2802	951	30	’s	’s	PART
taxlaw-2802	951	31	office	office	NOUN
taxlaw-2802	951	32	of	of	ADP
taxlaw-2802	951	33	tax	tax	NOUN
taxlaw-2802	951	34	legislative	legislative	ADJ
taxlaw-2802	951	35	counsel	counsel	NOUN
taxlaw-2802	951	36	,	,	PUNCT
taxlaw-2802	951	37	stated	state	VERB
taxlaw-2802	951	38	that	that	SCONJ
taxlaw-2802	951	39	“	"	PUNCT
taxlaw-2802	951	40	[	[	X
taxlaw-2802	951	41	w]e	w]e	NOUN
taxlaw-2802	951	42	clearly	clearly	ADV
taxlaw-2802	951	43	understand	understand	VERB
taxlaw-2802	951	44	the	the	DET
taxlaw-2802	951	45	novel	novel	ADJ
taxlaw-2802	951	46	nature	nature	NOUN
taxlaw-2802	951	47	of	of	ADP
taxlaw-2802	951	48	this	this	DET
taxlaw-2802	951	49	strict	strict	ADJ
taxlaw-2802	951	50	liability	liability	NOUN
taxlaw-2802	951	51	penalty	penalty	NOUN
taxlaw-2802	951	52	,	,	PUNCT
taxlaw-2802	951	53	and	and	CCONJ
taxlaw-2802	951	54	we	we	PRON
taxlaw-2802	951	55	are	be	AUX
taxlaw-2802	951	56	sensitive	sensitive	ADJ
taxlaw-2802	951	57	to	to	ADP
taxlaw-2802	951	58	it	it	PRON
taxlaw-2802	951	59	and	and	CCONJ
taxlaw-2802	951	60	we	we	PRON
taxlaw-2802	951	61	are	be	AUX
taxlaw-2802	951	62	considering	consider	VERB
taxlaw-2802	951	63	what	what	PRON
taxlaw-2802	951	64	procedures	procedure	NOUN
taxlaw-2802	951	65	will	will	AUX
taxlaw-2802	951	66	be	be	AUX
taxlaw-2802	951	67	put	put	VERB
taxlaw-2802	951	68	in	in	ADP
taxlaw-2802	951	69	place	place	NOUN
taxlaw-2802	951	70	.	.	PUNCT
taxlaw-2802	951	71	”	"	PUNCT
taxlaw-2802	952	1	i	i	PRON
taxlaw-2802	952	2	d.	d.	PROPN
taxlaw-2802	952	3	197	197	NUM
taxlaw-2802	952	4	.	.	PUNCT
taxlaw-2802	953	1	initial	initial	ADJ
taxlaw-2802	953	2	indications	indication	NOUN
taxlaw-2802	953	3	were	be	AUX
taxlaw-2802	953	4	that	that	SCONJ
taxlaw-2802	953	5	a	a	DET
taxlaw-2802	953	6	formal	formal	ADJ
taxlaw-2802	953	7	elucidation	elucidation	NOUN
taxlaw-2802	953	8	of	of	ADP
taxlaw-2802	953	9	such	such	ADJ
taxlaw-2802	953	10	procedures	procedure	NOUN
taxlaw-2802	953	11	could	could	AUX
taxlaw-2802	953	12	be	be	AUX
taxlaw-2802	953	13	expected	expect	VERB
taxlaw-2802	953	14	,	,	PUNCT
taxlaw-2802	953	15	but	but	CCONJ
taxlaw-2802	953	16	more	more	ADV
taxlaw-2802	953	17	recent	recent	ADJ
taxlaw-2802	953	18	pronouncements	pronouncement	NOUN
taxlaw-2802	953	19	make	make	VERB
taxlaw-2802	953	20	the	the	DET
taxlaw-2802	953	21	possibility	possibility	NOUN
taxlaw-2802	953	22	of	of	ADP
taxlaw-2802	953	23	such	such	ADJ
taxlaw-2802	953	24	guidance	guidance	NOUN
taxlaw-2802	953	25	appear	appear	VERB
taxlaw-2802	953	26	more	more	ADV
taxlaw-2802	953	27	doubtful	doubtful	ADJ
taxlaw-2802	953	28	.	.	PUNCT
taxlaw-2802	954	1	soon	soon	ADV
taxlaw-2802	954	2	after	after	ADP
taxlaw-2802	954	3	§	§	PROPN
taxlaw-2802	954	4	7701(o	7701(o	NUM
taxlaw-2802	954	5	)	)	PUNCT
taxlaw-2802	954	6	and	and	CCONJ
taxlaw-2802	954	7	§	§	PROPN
taxlaw-2802	954	8	6662(b)(6	6662(b)(6	NUM
taxlaw-2802	954	9	)	)	PUNCT
taxlaw-2802	954	10	were	be	AUX
taxlaw-2802	954	11	enacted	enact	VERB
taxlaw-2802	954	12	,	,	PUNCT
taxlaw-2802	954	13	treasury	treasury	PROPN
taxlaw-2802	954	14	officials	official	NOUN
taxlaw-2802	954	15	indicated	indicate	VERB
taxlaw-2802	954	16	that	that	SCONJ
taxlaw-2802	954	17	there	there	PRON
taxlaw-2802	954	18	would	would	AUX
taxlaw-2802	954	19	be	be	AUX
taxlaw-2802	954	20	forthcoming	forthcoming	ADJ
taxlaw-2802	954	21	guidance	guidance	NOUN
taxlaw-2802	954	22	as	as	ADP
taxlaw-2802	954	23	to	to	ADP
taxlaw-2802	954	24	when	when	SCONJ
taxlaw-2802	954	25	the	the	DET
taxlaw-2802	954	26	§	§	PROPN
taxlaw-2802	954	27	6662(b)(6	6662(b)(6	NOUN
taxlaw-2802	954	28	)	)	PUNCT
taxlaw-2802	954	29	penalty	penalty	NOUN
taxlaw-2802	954	30	,	,	PUNCT
taxlaw-2802	954	31	on	on	ADP
taxlaw-2802	954	32	one	one	NUM
taxlaw-2802	954	33	hand	hand	NOUN
taxlaw-2802	954	34	,	,	PUNCT
taxlaw-2802	954	35	or	or	CCONJ
taxlaw-2802	954	36	another	another	PRON
taxlaw-2802	954	37	of	of	ADP
taxlaw-2802	954	38	the	the	DET
taxlaw-2802	954	39	potentially	potentially	ADV
taxlaw-2802	954	40	applicable	applicable	ADJ
taxlaw-2802	954	41	substantial	substantial	ADJ
taxlaw-2802	954	42	underpayment	underpayment	ADJ
taxlaw-2802	954	43	penalties	penalty	NOUN
taxlaw-2802	954	44	,	,	PUNCT
taxlaw-2802	954	45	on	on	ADP
taxlaw-2802	954	46	the	the	DET
taxlaw-2802	954	47	other	other	ADJ
taxlaw-2802	954	48	,	,	PUNCT
taxlaw-2802	954	49	will	will	AUX
taxlaw-2802	954	50	be	be	AUX
taxlaw-2802	954	51	applied	apply	VERB
taxlaw-2802	954	52	to	to	ADP
taxlaw-2802	954	53	transactions	transaction	NOUN
taxlaw-2802	954	54	that	that	PRON
taxlaw-2802	954	55	run	run	VERB
taxlaw-2802	954	56	afoul	afoul	ADV
taxlaw-2802	954	57	of	of	ADP
taxlaw-2802	954	58	§	§	PROPN
taxlaw-2802	954	59	7701(o	7701(o	NUM
taxlaw-2802	954	60	)	)	PUNCT
taxlaw-2802	954	61	.	.	PUNCT
taxlaw-2802	955	1	for	for	ADP
taxlaw-2802	955	2	example	example	NOUN
taxlaw-2802	955	3	,	,	PUNCT
taxlaw-2802	955	4	during	during	ADP
taxlaw-2802	955	5	a	a	DET
taxlaw-2802	955	6	may	may	PROPN
taxlaw-2802	955	7	2010	2010	NUM
taxlaw-2802	955	8	district	district	NOUN
taxlaw-2802	955	9	of	of	ADP
taxlaw-2802	955	10	columbia	columbia	PROPN
taxlaw-2802	955	11	taxation	taxation	PROPN
taxlaw-2802	955	12	section	section	NOUN
taxlaw-2802	955	13	luncheon	luncheon	NOUN
taxlaw-2802	955	14	program	program	PROPN
taxlaw-2802	955	15	,	,	PUNCT
taxlaw-2802	955	16	byron	byron	PROPN
taxlaw-2802	955	17	christensen	christensen	PROPN
taxlaw-2802	955	18	,	,	PUNCT
taxlaw-2802	955	19	treasury	treasury	PROPN
taxlaw-2802	955	20	deputy	deputy	NOUN
taxlaw-2802	955	21	tax	tax	NOUN
taxlaw-2802	955	22	legislative	legislative	ADJ
taxlaw-2802	955	23	counsel	counsel	NOUN
taxlaw-2802	955	24	,	,	PUNCT
taxlaw-2802	955	25	told	tell	VERB
taxlaw-2802	955	26	practitioners	practitioner	NOUN
taxlaw-2802	955	27	that	that	SCONJ
taxlaw-2802	955	28	application	application	NOUN
taxlaw-2802	955	29	of	of	ADP
taxlaw-2802	955	30	the	the	DET
taxlaw-2802	955	31	§	§	PROPN
taxlaw-2802	955	32	6662(b)(6	6662(b)(6	NUM
taxlaw-2802	955	33	)	)	PUNCT
taxlaw-2802	955	34	strict	strict	ADJ
taxlaw-2802	955	35	liability	liability	NOUN
taxlaw-2802	955	36	penalty	penalty	NOUN
taxlaw-2802	955	37	will	will	AUX
taxlaw-2802	955	38	be	be	AUX
taxlaw-2802	955	39	addressed	address	VERB
taxlaw-2802	955	40	in	in	ADP
taxlaw-2802	955	41	future	future	ADJ
taxlaw-2802	955	42	guidance	guidance	NOUN
taxlaw-2802	955	43	.	.	PUNCT
taxlaw-2802	956	1	coder	coder	NOUN
taxlaw-2802	956	2	,	,	PUNCT
taxlaw-2802	956	3	supra	supra	PROPN
taxlaw-2802	956	4	note	note	PROPN
taxlaw-2802	956	5	195	195	NUM
taxlaw-2802	956	6	,	,	PUNCT
taxlaw-2802	956	7	127	127	NUM
taxlaw-2802	956	8	tax	tax	NOUN
taxlaw-2802	956	9	notes	note	NOUN
taxlaw-2802	956	10	at	at	ADP
taxlaw-2802	956	11	737	737	NUM
taxlaw-2802	956	12	.	.	PUNCT
taxlaw-2802	957	1	similarly	similarly	ADV
taxlaw-2802	957	2	,	,	PUNCT
taxlaw-2802	957	3	in	in	ADP
taxlaw-2802	957	4	a	a	DET
taxlaw-2802	957	5	may	may	PROPN
taxlaw-2802	957	6	2010	2010	NUM
taxlaw-2802	957	7	practicing	practice	VERB
taxlaw-2802	957	8	law	law	NOUN
taxlaw-2802	957	9	institute	institute	NOUN
taxlaw-2802	957	10	seminar	seminar	NOUN
taxlaw-2802	957	11	in	in	ADP
taxlaw-2802	957	12	new	new	PROPN
taxlaw-2802	957	13	york	york	PROPN
taxlaw-2802	957	14	concerning	concern	VERB
taxlaw-2802	957	15	the	the	DET
taxlaw-2802	957	16	codified	codify	VERB
taxlaw-2802	957	17	economic	economic	ADJ
taxlaw-2802	957	18	substance	substance	NOUN
taxlaw-2802	957	19	doctrine	doctrine	NOUN
taxlaw-2802	957	20	,	,	PUNCT
taxlaw-2802	957	21	bob	bob	PROPN
taxlaw-2802	957	22	crnkovich	crnkovich	NOUN
taxlaw-2802	957	23	,	,	PUNCT
taxlaw-2802	957	24	senior	senior	ADJ
taxlaw-2802	957	25	tax	tax	NOUN
taxlaw-2802	957	26	counsel	counsel	NOUN
taxlaw-2802	957	27	(	(	PUNCT
taxlaw-2802	957	28	partnerships	partnership	NOUN
taxlaw-2802	957	29	)	)	PUNCT
taxlaw-2802	957	30	in	in	ADP
taxlaw-2802	957	31	treasury	treasury	PROPN
taxlaw-2802	957	32	’s	’s	PART
taxlaw-2802	957	33	office	office	NOUN
taxlaw-2802	957	34	of	of	ADP
taxlaw-2802	957	35	tax	tax	NOUN
taxlaw-2802	957	36	legislative	legislative	ADJ
taxlaw-2802	957	37	counsel	counsel	NOUN
taxlaw-2802	957	38	,	,	PUNCT
taxlaw-2802	957	39	said	say	VERB
taxlaw-2802	957	40	that	that	SCONJ
taxlaw-2802	957	41	“	"	PUNCT
taxlaw-2802	957	42	[	[	X
taxlaw-2802	957	43	p]ractitioners	p]ractitioner	NOUN
taxlaw-2802	957	44	can	can	AUX
taxlaw-2802	957	45	expect	expect	VERB
taxlaw-2802	957	46	economic	economic	ADJ
taxlaw-2802	957	47	substance	substance	NOUN
taxlaw-2802	957	48	guidance	guidance	NOUN
taxlaw-2802	957	49	.	.	PUNCT
taxlaw-2802	957	50	.	.	PUNCT
taxlaw-2802	957	51	.	.	PUNCT
taxlaw-2802	958	1	for	for	ADP
taxlaw-2802	958	2	applying	apply	VERB
taxlaw-2802	958	3	the	the	DET
taxlaw-2802	958	4	steep	steep	ADJ
taxlaw-2802	958	5	penalties	penalty	NOUN
taxlaw-2802	958	6	attached	attach	VERB
taxlaw-2802	958	7	to	to	ADP
taxlaw-2802	958	8	transactions	transaction	NOUN
taxlaw-2802	958	9	tripped	trip	VERB
taxlaw-2802	958	10	up	up	ADP
taxlaw-2802	958	11	by	by	ADP
taxlaw-2802	958	12	”	"	PUNCT
taxlaw-2802	958	13	§	§	PROPN
taxlaw-2802	958	14	7701(o	7701(o	NUM
taxlaw-2802	958	15	)	)	PUNCT
taxlaw-2802	958	16	.	.	PUNCT
taxlaw-2802	959	1	tandon	tandon	PROPN
taxlaw-2802	959	2	,	,	PUNCT
taxlaw-2802	959	3	supra	supra	PROPN
taxlaw-2802	959	4	note	note	NOUN
taxlaw-2802	959	5	194	194	NUM
taxlaw-2802	959	6	,	,	PUNCT
taxlaw-2802	959	7	at	at	ADP
taxlaw-2802	959	8	965	965	NUM
taxlaw-2802	959	9	.	.	PUNCT
taxlaw-2802	960	1	more	more	ADV
taxlaw-2802	960	2	recently	recently	ADV
taxlaw-2802	960	3	,	,	PUNCT
taxlaw-2802	960	4	however	however	ADV
taxlaw-2802	960	5	,	,	PUNCT
taxlaw-2802	960	6	treasury	treasury	PROPN
taxlaw-2802	960	7	has	have	AUX
taxlaw-2802	960	8	indicated	indicate	VERB
taxlaw-2802	960	9	that	that	SCONJ
taxlaw-2802	960	10	only	only	ADV
taxlaw-2802	960	11	very	very	ADV
taxlaw-2802	960	12	limited	limit	VERB
taxlaw-2802	960	13	guidance	guidance	NOUN
taxlaw-2802	960	14	will	will	AUX
taxlaw-2802	960	15	be	be	AUX
taxlaw-2802	960	16	issued	issue	VERB
taxlaw-2802	960	17	with	with	ADP
taxlaw-2802	960	18	respect	respect	NOUN
taxlaw-2802	960	19	to	to	ADP
taxlaw-2802	960	20	the	the	DET
taxlaw-2802	960	21	codified	codify	VERB
taxlaw-2802	960	22	economic	economic	ADJ
taxlaw-2802	960	23	substance	substance	NOUN
taxlaw-2802	960	24	doctrine	doctrine	NOUN
taxlaw-2802	960	25	,	,	PUNCT
taxlaw-2802	960	26	and	and	CCONJ
taxlaw-2802	960	27	that	that	SCONJ
taxlaw-2802	960	28	there	there	PRON
taxlaw-2802	960	29	may	may	AUX
taxlaw-2802	960	30	be	be	AUX
taxlaw-2802	960	31	no	no	DET
taxlaw-2802	960	32	formal	formal	ADJ
taxlaw-2802	960	33	guidance	guidance	NOUN
taxlaw-2802	960	34	regarding	regard	VERB
taxlaw-2802	960	35	application	application	NOUN
taxlaw-2802	960	36	of	of	ADP
taxlaw-2802	960	37	the	the	DET
taxlaw-2802	960	38	strict	strict	ADJ
taxlaw-2802	960	39	liability	liability	NOUN
taxlaw-2802	960	40	penalty	penalty	NOUN
taxlaw-2802	960	41	.	.	PUNCT
taxlaw-2802	961	1	see	see	VERB
taxlaw-2802	961	2	coder	coder	NOUN
taxlaw-2802	961	3	,	,	PUNCT
taxlaw-2802	961	4	supra	supra	PROPN
taxlaw-2802	961	5	note	note	PROPN
taxlaw-2802	961	6	195	195	NUM
taxlaw-2802	961	7	,	,	PUNCT
taxlaw-2802	961	8	127	127	NUM
taxlaw-2802	961	9	tax	tax	NOUN
taxlaw-2802	961	10	notes	note	NOUN
taxlaw-2802	961	11	at	at	ADP
taxlaw-2802	961	12	1423	1423	NUM
taxlaw-2802	961	13	-	-	SYM
taxlaw-2802	961	14	24	24	NUM
taxlaw-2802	961	15	(	(	PUNCT
taxlaw-2802	961	16	recounting	recount	VERB
taxlaw-2802	961	17	comments	comment	NOUN
taxlaw-2802	961	18	by	by	ADP
taxlaw-2802	961	19	treasury	treasury	NOUN
taxlaw-2802	961	20	deputy	deputy	NOUN
taxlaw-2802	961	21	counsel	counsel	NOUN
taxlaw-2802	961	22	christensen	christensen	PROPN
taxlaw-2802	961	23	during	during	ADP
taxlaw-2802	961	24	a	a	DET
taxlaw-2802	961	25	june	june	PROPN
taxlaw-2802	961	26	2010	2010	NUM
taxlaw-2802	961	27	tax	tax	NOUN
taxlaw-2802	961	28	controversy	controversy	NOUN
taxlaw-2802	961	29	forum	forum	NOUN
taxlaw-2802	961	30	sponsored	sponsor	VERB
taxlaw-2802	961	31	by	by	ADP
taxlaw-2802	961	32	new	new	PROPN
taxlaw-2802	961	33	york	york	PROPN
taxlaw-2802	961	34	university	university	PROPN
taxlaw-2802	961	35	)	)	PUNCT
taxlaw-2802	961	36	.	.	PUNCT
taxlaw-2802	962	1	on	on	ADP
taxlaw-2802	962	2	september	september	PROPN
taxlaw-2802	962	3	13	13	NUM
taxlaw-2802	962	4	,	,	PUNCT
taxlaw-2802	962	5	2010	2010	NUM
taxlaw-2802	962	6	,	,	PUNCT
taxlaw-2802	962	7	the	the	DET
taxlaw-2802	962	8	irs	irs	PROPN
taxlaw-2802	962	9	issued	issue	VERB
taxlaw-2802	962	10	its	its	PRON
taxlaw-2802	962	11	first	first	ADJ
taxlaw-2802	962	12	interim	interim	ADJ
taxlaw-2802	962	13	guidance	guidance	NOUN
taxlaw-2802	962	14	concerning	concern	VERB
taxlaw-2802	962	15	the	the	DET
taxlaw-2802	962	16	codified	codify	VERB
taxlaw-2802	962	17	economic	economic	ADJ
taxlaw-2802	962	18	substance	substance	NOUN
taxlaw-2802	962	19	doctrine	doctrine	NOUN
taxlaw-2802	962	20	and	and	CCONJ
taxlaw-2802	962	21	the	the	DET
taxlaw-2802	962	22	related	related	ADJ
taxlaw-2802	962	23	penalties	penalty	NOUN
taxlaw-2802	962	24	.	.	PUNCT
taxlaw-2802	963	1	see	see	VERB
taxlaw-2802	963	2	notice	notice	NOUN
taxlaw-2802	963	3	2010	2010	NUM
taxlaw-2802	963	4	-	-	SYM
taxlaw-2802	963	5	62	62	NUM
taxlaw-2802	963	6	;	;	PUNCT
taxlaw-2802	963	7	2010	2010	NUM
taxlaw-2802	963	8	-	-	SYM
taxlaw-2802	963	9	40	40	NUM
taxlaw-2802	963	10	irb	irb	NOUN
taxlaw-2802	963	11	1	1	NUM
taxlaw-2802	963	12	(	(	PUNCT
taxlaw-2802	963	13	“	"	PUNCT
taxlaw-2802	963	14	interim	interim	ADJ
taxlaw-2802	963	15	guidance	guidance	NOUN
taxlaw-2802	963	16	under	under	ADP
taxlaw-2802	963	17	the	the	DET
taxlaw-2802	963	18	codification	codification	NOUN
taxlaw-2802	963	19	of	of	ADP
taxlaw-2802	963	20	the	the	DET
taxlaw-2802	963	21	economic	economic	ADJ
taxlaw-2802	963	22	substance	substance	NOUN
taxlaw-2802	963	23	doctrine	doctrine	NOUN
taxlaw-2802	963	24	and	and	CCONJ
taxlaw-2802	963	25	related	related	ADJ
taxlaw-2802	963	26	provisions	provision	NOUN
taxlaw-2802	963	27	in	in	ADP
taxlaw-2802	963	28	the	the	DET
taxlaw-2802	963	29	health	health	NOUN
taxlaw-2802	963	30	care	care	NOUN
taxlaw-2802	963	31	and	and	CCONJ
taxlaw-2802	963	32	education	education	NOUN
taxlaw-2802	963	33	reconciliation	reconciliation	NOUN
taxlaw-2802	963	34	act	act	NOUN
taxlaw-2802	963	35	of	of	ADP
taxlaw-2802	963	36	2010	2010	NUM
taxlaw-2802	963	37	”	"	PUNCT
taxlaw-2802	963	38	)	)	PUNCT
taxlaw-2802	963	39	.	.	PUNCT
taxlaw-2802	964	1	consistent	consistent	ADJ
taxlaw-2802	964	2	with	with	ADP
taxlaw-2802	964	3	that	that	DET
taxlaw-2802	964	4	more	more	ADV
taxlaw-2802	964	5	recent	recent	ADJ
taxlaw-2802	964	6	indication	indication	NOUN
taxlaw-2802	964	7	,	,	PUNCT
taxlaw-2802	964	8	notice	notice	VERB
taxlaw-2802	964	9	2010	2010	NUM
taxlaw-2802	964	10	-	-	SYM
taxlaw-2802	964	11	62	62	NUM
taxlaw-2802	964	12	“	"	PUNCT
taxlaw-2802	964	13	makes	make	VERB
taxlaw-2802	964	14	no	no	DET
taxlaw-2802	964	15	mention	mention	NOUN
taxlaw-2802	964	16	of	of	ADP
taxlaw-2802	964	17	whether	whether	SCONJ
taxlaw-2802	964	18	and	and	CCONJ
taxlaw-2802	964	19	how	how	SCONJ
taxlaw-2802	964	20	the	the	DET
taxlaw-2802	964	21	irs	irs	PROPN
taxlaw-2802	964	22	would	would	AUX
taxlaw-2802	964	23	implement	implement	VERB
taxlaw-2802	964	24	a	a	DET
taxlaw-2802	964	25	uniform	uniform	ADJ
taxlaw-2802	964	26	penalty	penalty	NOUN
taxlaw-2802	964	27	procedure	procedure	NOUN
taxlaw-2802	964	28	for	for	ADP
taxlaw-2802	964	29	assertions	assertion	NOUN
taxlaw-2802	964	30	of	of	ADP
taxlaw-2802	964	31	the	the	DET
taxlaw-2802	964	32	harsh	harsh	ADJ
taxlaw-2802	964	33	strict	strict	ADJ
taxlaw-2802	964	34	liability	liability	NOUN
taxlaw-2802	964	35	penalty	penalty	NOUN
taxlaw-2802	964	36	.	.	PUNCT
taxlaw-2802	964	37	”	"	PUNCT
taxlaw-2802	965	1	amy	amy	PROPN
taxlaw-2802	965	2	s.	s.	PROPN
taxlaw-2802	965	3	elliot	elliot	PROPN
taxlaw-2802	965	4	,	,	PUNCT
taxlaw-2802	965	5	practitioners	practitioner	NOUN
taxlaw-2802	965	6	blast	blast	VERB
taxlaw-2802	965	7	economic	economic	ADJ
taxlaw-2802	965	8	substance	substance	NOUN
taxlaw-2802	965	9	guidance	guidance	NOUN
taxlaw-2802	965	10	,	,	PUNCT
taxlaw-2802	965	11	128	128	NUM
taxlaw-2802	965	12	tax	tax	NOUN
taxlaw-2802	965	13	notes	note	NOUN
taxlaw-2802	965	14	1212	1212	NUM
taxlaw-2802	965	15	(	(	PUNCT
taxlaw-2802	965	16	sept	sept	PROPN
taxlaw-2802	965	17	.	.	PROPN
taxlaw-2802	965	18	20	20	NUM
taxlaw-2802	965	19	,	,	PUNCT
taxlaw-2802	965	20	2010	2010	NUM
taxlaw-2802	965	21	)	)	PUNCT
taxlaw-2802	965	22	.	.	PUNCT
taxlaw-2802	966	1	despite	despite	SCONJ
taxlaw-2802	966	2	their	their	PRON
taxlaw-2802	966	3	disappointment	disappointment	NOUN
taxlaw-2802	966	4	with	with	ADP
taxlaw-2802	966	5	the	the	DET
taxlaw-2802	966	6	notice	notice	NOUN
taxlaw-2802	966	7	,	,	PUNCT
taxlaw-2802	966	8	however	however	ADV
taxlaw-2802	966	9	,	,	PUNCT
taxlaw-2802	966	10	there	there	PRON
taxlaw-2802	966	11	are	be	VERB
taxlaw-2802	966	12	practitioners	practitioner	NOUN
taxlaw-2802	966	13	who	who	PRON
taxlaw-2802	966	14	remain	remain	VERB
taxlaw-2802	966	15	hopeful	hopeful	ADJ
taxlaw-2802	966	16	that	that	SCONJ
taxlaw-2802	966	17	the	the	DET
taxlaw-2802	966	18	irs	irs	PROPN
taxlaw-2802	966	19	may	may	AUX
taxlaw-2802	966	20	provide	provide	VERB
taxlaw-2802	966	21	further	further	ADJ
taxlaw-2802	966	22	guidance	guidance	NOUN
taxlaw-2802	966	23	that	that	PRON
taxlaw-2802	966	24	is	be	AUX
taxlaw-2802	966	25	more	more	ADV
taxlaw-2802	966	26	instructive	instructive	ADJ
taxlaw-2802	966	27	.	.	PUNCT
taxlaw-2802	967	1	see	see	VERB
taxlaw-2802	967	2	i	i	PRON
taxlaw-2802	967	3	d.	d.	PROPN
taxlaw-2802	967	4	at	at	ADP
taxlaw-2802	967	5	1212	1212	NUM
taxlaw-2802	967	6	-13	-13	PUNCT
taxlaw-2802	967	7	(	(	PUNCT
taxlaw-2802	967	8	quoting	quote	VERB
taxlaw-2802	967	9	attorneys	attorneys	PROPN
taxlaw-2802	967	10	cary	cary	PROPN
taxlaw-2802	967	11	d.	d.	PROPN
taxlaw-2802	967	12	pugh	pugh	PROPN
taxlaw-2802	967	13	and	and	CCONJ
taxlaw-2802	967	14	mark	mark	PROPN
taxlaw-2802	967	15	silverman	silverman	PROPN
taxlaw-2802	967	16	)	)	PUNCT
taxlaw-2802	967	17	.	.	PUNCT
taxlaw-2802	968	1	198	198	NUM
taxlaw-2802	968	2	.	.	PUNCT
taxlaw-2802	969	1	coder	coder	NOUN
taxlaw-2802	969	2	,	,	PUNCT
taxlaw-2802	969	3	supra	supra	PROPN
taxlaw-2802	969	4	note	note	PROPN
taxlaw-2802	969	5	195	195	NUM
taxlaw-2802	969	6	,	,	PUNCT
taxlaw-2802	969	7	127	127	NUM
taxlaw-2802	969	8	tax	tax	NOUN
taxlaw-2802	969	9	notes	note	NOUN
taxlaw-2802	969	10	at	at	ADP
taxlaw-2802	969	11	737	737	NUM
taxlaw-2802	969	12	(	(	PUNCT
taxlaw-2802	969	13	quoting	quote	VERB
taxlaw-2802	969	14	byron	byron	PROPN
taxlaw-2802	969	15	christensen	christensen	PROPN
taxlaw-2802	969	16	,	,	PUNCT
taxlaw-2802	969	17	treasury	treasury	NOUN
taxlaw-2802	969	18	deputy	deputy	NOUN
taxlaw-2802	969	19	tax	tax	NOUN
taxlaw-2802	969	20	legislative	legislative	ADJ
taxlaw-2802	969	21	counsel	counsel	NOUN
taxlaw-2802	969	22	)	)	PUNCT
taxlaw-2802	969	23	.	.	PUNCT
taxlaw-2802	970	1	columbia	columbia	PROPN
taxlaw-2802	970	2	jour	jour	PROPN
taxlaw-2802	970	3	�	�	PROPN
taxlaw-2802	970	4	al	al	PROPN
taxlaw-2802	970	5	of	of	ADP
taxlaw-2802	970	6	tax	tax	NOUN
taxlaw-2802	970	7	law	law	NOUN
taxlaw-2802	970	8	[	[	X
taxlaw-2802	970	9	vol	vol	NOUN
taxlaw-2802	970	10	2:150	2:150	NUM
taxlaw-2802	970	11	188	188	NUM
taxlaw-2802	970	12	cases	case	NOUN
taxlaw-2802	970	13	.	.	PUNCT
taxlaw-2802	971	1	”199	”199	PUNCT
taxlaw-2802	971	2	of	of	ADP
taxlaw-2802	971	3	course	course	NOUN
taxlaw-2802	971	4	,	,	PUNCT
taxlaw-2802	971	5	treasury	treasury	PROPN
taxlaw-2802	971	6	and	and	CCONJ
taxlaw-2802	971	7	the	the	DET
taxlaw-2802	971	8	irs	irs	PROPN
taxlaw-2802	971	9	are	be	AUX
taxlaw-2802	971	10	obviously	obviously	ADV
taxlaw-2802	971	11	likely	likely	ADJ
taxlaw-2802	971	12	to	to	PART
taxlaw-2802	971	13	conclude	conclude	VERB
taxlaw-2802	971	14	that	that	SCONJ
taxlaw-2802	971	15	the	the	DET
taxlaw-2802	971	16	most	most	ADV
taxlaw-2802	971	17	abusive	abusive	ADJ
taxlaw-2802	971	18	tax	tax	NOUN
taxlaw-2802	971	19	shelters	shelter	NOUN
taxlaw-2802	971	20	are	be	AUX
taxlaw-2802	971	21	foremost	foremost	ADJ
taxlaw-2802	971	22	among	among	ADP
taxlaw-2802	971	23	such	such	ADJ
taxlaw-2802	971	24	“	"	PUNCT
taxlaw-2802	971	25	appropriate	appropriate	ADJ
taxlaw-2802	971	26	cases	case	NOUN
taxlaw-2802	971	27	.	.	PUNCT
taxlaw-2802	971	28	”	"	PUNCT
taxlaw-2802	972	1	nevertheless	nevertheless	ADV
taxlaw-2802	972	2	,	,	PUNCT
taxlaw-2802	972	3	to	to	ADP
taxlaw-2802	972	4	the	the	DET
taxlaw-2802	972	5	extent	extent	NOUN
taxlaw-2802	972	6	that	that	SCONJ
taxlaw-2802	972	7	treasury	treasury	PROPN
taxlaw-2802	972	8	and	and	CCONJ
taxlaw-2802	972	9	the	the	DET
taxlaw-2802	972	10	irs	irs	PROPN
taxlaw-2802	972	11	adopt	adopt	VERB
taxlaw-2802	972	12	procedures	procedure	NOUN
taxlaw-2802	972	13	that	that	PRON
taxlaw-2802	972	14	place	place	VERB
taxlaw-2802	972	15	limits	limit	NOUN
taxlaw-2802	972	16	on	on	ADP
taxlaw-2802	972	17	the	the	DET
taxlaw-2802	972	18	application	application	NOUN
taxlaw-2802	972	19	of	of	ADP
taxlaw-2802	972	20	the	the	DET
taxlaw-2802	972	21	§	§	PROPN
taxlaw-2802	972	22	6662(b)(6	6662(b)(6	NUM
taxlaw-2802	972	23	)	)	PUNCT
taxlaw-2802	972	24	penalty	penalty	NOUN
taxlaw-2802	972	25	in	in	ADP
taxlaw-2802	972	26	§	§	PROPN
taxlaw-2802	972	27	7701(o	7701(o	NUM
taxlaw-2802	972	28	)	)	PUNCT
taxlaw-2802	972	29	cases	case	NOUN
taxlaw-2802	972	30	,	,	PUNCT
taxlaw-2802	972	31	there	there	PRON
taxlaw-2802	972	32	could	could	AUX
taxlaw-2802	972	33	remain	remain	VERB
taxlaw-2802	972	34	a	a	DET
taxlaw-2802	972	35	real	real	ADJ
taxlaw-2802	972	36	possibility	possibility	NOUN
taxlaw-2802	972	37	that	that	SCONJ
taxlaw-2802	972	38	,	,	PUNCT
taxlaw-2802	972	39	for	for	ADP
taxlaw-2802	972	40	any	any	DET
taxlaw-2802	972	41	given	give	VERB
taxlaw-2802	972	42	tax	tax	NOUN
taxlaw-2802	972	43	shelter	shelter	NOUN
taxlaw-2802	972	44	,	,	PUNCT
taxlaw-2802	972	45	an	an	DET
taxlaw-2802	972	46	accuracy	accuracy	NOUN
taxlaw-2802	972	47	-	-	PUNCT
taxlaw-2802	972	48	related	relate	VERB
taxlaw-2802	972	49	penalty	penalty	NOUN
taxlaw-2802	972	50	other	other	ADJ
taxlaw-2802	972	51	than	than	ADP
taxlaw-2802	972	52	the	the	DET
taxlaw-2802	972	53	§	§	PROPN
taxlaw-2802	972	54	6662(b)(6	6662(b)(6	NUM
taxlaw-2802	972	55	)	)	PUNCT
taxlaw-2802	972	56	penalty	penalty	NOUN
taxlaw-2802	972	57	might	might	AUX
taxlaw-2802	972	58	be	be	AUX
taxlaw-2802	972	59	imposed	impose	VERB
taxlaw-2802	972	60	.	.	PUNCT
taxlaw-2802	973	1	in	in	ADP
taxlaw-2802	973	2	that	that	DET
taxlaw-2802	973	3	case	case	NOUN
taxlaw-2802	973	4	,	,	PUNCT
taxlaw-2802	973	5	clients	client	NOUN
taxlaw-2802	973	6	may	may	AUX
taxlaw-2802	973	7	continue	continue	VERB
taxlaw-2802	973	8	to	to	PART
taxlaw-2802	973	9	view	view	VERB
taxlaw-2802	973	10	the	the	DET
taxlaw-2802	973	11	receipt	receipt	NOUN
taxlaw-2802	973	12	of	of	ADP
taxlaw-2802	973	13	a	a	DET
taxlaw-2802	973	14	covered	covered	ADJ
taxlaw-2802	973	15	opinion	opinion	NOUN
taxlaw-2802	973	16	(	(	PUNCT
taxlaw-2802	973	17	which	which	PRON
taxlaw-2802	973	18	will	will	AUX
taxlaw-2802	973	19	still	still	ADV
taxlaw-2802	973	20	provide	provide	VERB
taxlaw-2802	973	21	a	a	DET
taxlaw-2802	973	22	defense	defense	NOUN
taxlaw-2802	973	23	against	against	ADP
taxlaw-2802	973	24	those	those	DET
taxlaw-2802	973	25	other	other	ADJ
taxlaw-2802	973	26	penalties	penalty	NOUN
taxlaw-2802	973	27	)	)	PUNCT
taxlaw-2802	973	28	as	as	ADP
taxlaw-2802	973	29	a	a	DET
taxlaw-2802	973	30	prerequisite	prerequisite	NOUN
taxlaw-2802	973	31	to	to	ADP
taxlaw-2802	973	32	engaging	engage	VERB
taxlaw-2802	973	33	in	in	ADP
taxlaw-2802	973	34	an	an	DET
taxlaw-2802	973	35	aggressive	aggressive	ADJ
taxlaw-2802	973	36	deal	deal	NOUN
taxlaw-2802	973	37	.	.	PUNCT
taxlaw-2802	974	1	the	the	DET
taxlaw-2802	974	2	“	"	PUNCT
taxlaw-2802	974	3	gatekeeper	gatekeeper	NOUN
taxlaw-2802	974	4	”	"	PUNCT
taxlaw-2802	974	5	function	function	NOUN
taxlaw-2802	974	6	of	of	ADP
taxlaw-2802	974	7	the	the	DET
taxlaw-2802	974	8	covered	cover	VERB
taxlaw-2802	974	9	opinion	opinion	NOUN
taxlaw-2802	974	10	regulations	regulation	NOUN
taxlaw-2802	974	11	would	would	AUX
taxlaw-2802	974	12	then	then	ADV
taxlaw-2802	974	13	remain	remain	VERB
taxlaw-2802	974	14	largely	largely	ADV
taxlaw-2802	974	15	intact	intact	ADJ
taxlaw-2802	974	16	.	.	PUNCT
taxlaw-2802	975	1	second	second	ADJ
taxlaw-2802	975	2	,	,	PUNCT
taxlaw-2802	975	3	even	even	ADV
taxlaw-2802	975	4	if	if	SCONJ
taxlaw-2802	975	5	their	their	PRON
taxlaw-2802	975	6	ability	ability	NOUN
taxlaw-2802	975	7	to	to	PART
taxlaw-2802	975	8	deter	deter	VERB
taxlaw-2802	975	9	wrongful	wrongful	ADJ
taxlaw-2802	975	10	taxpayer	taxpayer	NOUN
taxlaw-2802	975	11	behavior	behavior	NOUN
taxlaw-2802	975	12	becomes	become	VERB
taxlaw-2802	975	13	compromised	compromise	VERB
taxlaw-2802	975	14	,	,	PUNCT
taxlaw-2802	975	15	the	the	DET
taxlaw-2802	975	16	covered	covered	ADJ
taxlaw-2802	975	17	opinion	opinion	NOUN
taxlaw-2802	975	18	regulations	regulation	NOUN
taxlaw-2802	975	19	will	will	AUX
taxlaw-2802	975	20	still	still	ADV
taxlaw-2802	975	21	remain	remain	VERB
taxlaw-2802	975	22	necessary	necessary	ADJ
taxlaw-2802	975	23	to	to	PART
taxlaw-2802	975	24	deter	deter	VERB
taxlaw-2802	975	25	bad	bad	ADJ
taxlaw-2802	975	26	practitioner	practitioner	NOUN
taxlaw-2802	975	27	behavior	behavior	NOUN
taxlaw-2802	975	28	.	.	PUNCT
taxlaw-2802	976	1	even	even	ADV
taxlaw-2802	976	2	if	if	SCONJ
taxlaw-2802	976	3	it	it	PRON
taxlaw-2802	976	4	turns	turn	VERB
taxlaw-2802	976	5	out	out	ADP
taxlaw-2802	976	6	that	that	SCONJ
taxlaw-2802	976	7	legal	legal	ADJ
taxlaw-2802	976	8	opinions	opinion	NOUN
taxlaw-2802	976	9	will	will	AUX
taxlaw-2802	976	10	no	no	ADV
taxlaw-2802	976	11	longer	long	ADV
taxlaw-2802	976	12	provide	provide	VERB
taxlaw-2802	976	13	penalty	penalty	NOUN
taxlaw-2802	976	14	protection	protection	NOUN
taxlaw-2802	976	15	in	in	ADP
taxlaw-2802	976	16	tax	tax	NOUN
taxlaw-2802	976	17	shelter	shelter	NOUN
taxlaw-2802	976	18	cases	case	NOUN
taxlaw-2802	976	19	,	,	PUNCT
taxlaw-2802	976	20	taxpayers	taxpayer	NOUN
taxlaw-2802	976	21	(	(	PUNCT
taxlaw-2802	976	22	particularly	particularly	ADV
taxlaw-2802	976	23	corporate	corporate	ADJ
taxlaw-2802	976	24	taxpayers	taxpayer	NOUN
taxlaw-2802	976	25	)	)	PUNCT
taxlaw-2802	976	26	will	will	AUX
taxlaw-2802	976	27	still	still	ADV
taxlaw-2802	976	28	typically	typically	ADV
taxlaw-2802	976	29	seek	seek	VERB
taxlaw-2802	976	30	legal	legal	ADJ
taxlaw-2802	976	31	advice	advice	NOUN
taxlaw-2802	976	32	before	before	ADP
taxlaw-2802	976	33	entering	enter	VERB
taxlaw-2802	976	34	into	into	ADP
taxlaw-2802	976	35	an	an	DET
taxlaw-2802	976	36	aggressive	aggressive	ADJ
taxlaw-2802	976	37	transaction	transaction	NOUN
taxlaw-2802	976	38	.	.	PUNCT
taxlaw-2802	977	1	indeed	indeed	ADV
taxlaw-2802	977	2	,	,	PUNCT
taxlaw-2802	977	3	some	some	DET
taxlaw-2802	977	4	commentators	commentator	NOUN
taxlaw-2802	977	5	have	have	AUX
taxlaw-2802	977	6	argued	argue	VERB
taxlaw-2802	977	7	that	that	SCONJ
taxlaw-2802	977	8	a	a	DET
taxlaw-2802	977	9	strict	strict	ADJ
taxlaw-2802	977	10	liability	liability	NOUN
taxlaw-2802	977	11	penalty	penalty	NOUN
taxlaw-2802	977	12	regime	regime	NOUN
taxlaw-2802	977	13	would	would	AUX
taxlaw-2802	977	14	increase	increase	VERB
taxlaw-2802	977	15	the	the	DET
taxlaw-2802	977	16	demand	demand	NOUN
taxlaw-2802	977	17	by	by	ADP
taxlaw-2802	977	18	corporate	corporate	ADJ
taxlaw-2802	977	19	taxpayers	taxpayer	NOUN
taxlaw-2802	977	20	for	for	ADP
taxlaw-2802	977	21	well	well	ADV
taxlaw-2802	977	22	-	-	PUNCT
taxlaw-2802	977	23	reasoned	reason	VERB
taxlaw-2802	977	24	(	(	PUNCT
taxlaw-2802	977	25	and	and	CCONJ
taxlaw-2802	977	26	more	more	ADV
taxlaw-2802	977	27	conservative	conservative	ADJ
taxlaw-2802	977	28	)	)	PUNCT
taxlaw-2802	977	29	advice	advice	NOUN
taxlaw-2802	977	30	from	from	ADP
taxlaw-2802	977	31	tax	tax	NOUN
taxlaw-2802	977	32	practitioners	practitioner	NOUN
taxlaw-2802	977	33	before	before	ADP
taxlaw-2802	977	34	investing	invest	VERB
taxlaw-2802	977	35	in	in	ADP
taxlaw-2802	977	36	a	a	DET
taxlaw-2802	977	37	tax	tax	NOUN
taxlaw-2802	977	38	shelter	shelter	NOUN
taxlaw-2802	977	39	because	because	SCONJ
taxlaw-2802	977	40	,	,	PUNCT
taxlaw-2802	977	41	under	under	ADP
taxlaw-2802	977	42	such	such	DET
taxlaw-2802	977	43	a	a	DET
taxlaw-2802	977	44	regime	regime	NOUN
taxlaw-2802	977	45	,	,	PUNCT
taxlaw-2802	977	46	such	such	ADJ
taxlaw-2802	977	47	taxpayers	taxpayer	NOUN
taxlaw-2802	977	48	would	would	AUX
taxlaw-2802	977	49	focus	focus	VERB
taxlaw-2802	977	50	more	more	ADV
taxlaw-2802	977	51	on	on	ADP
taxlaw-2802	977	52	the	the	DET
taxlaw-2802	977	53	substance	substance	NOUN
taxlaw-2802	977	54	of	of	ADP
taxlaw-2802	977	55	the	the	DET
taxlaw-2802	977	56	advice	advice	NOUN
taxlaw-2802	977	57	being	be	AUX
taxlaw-2802	977	58	given	give	VERB
taxlaw-2802	977	59	than	than	ADP
taxlaw-2802	977	60	simply	simply	ADV
taxlaw-2802	977	61	whether	whether	SCONJ
taxlaw-2802	977	62	a	a	DET
taxlaw-2802	977	63	practitioner	practitioner	NOUN
taxlaw-2802	977	64	is	be	AUX
taxlaw-2802	977	65	willing	willing	ADJ
taxlaw-2802	977	66	to	to	PART
taxlaw-2802	977	67	deliver	deliver	VERB
taxlaw-2802	977	68	any	any	DET
taxlaw-2802	977	69	opinion	opinion	NOUN
taxlaw-2802	977	70	that	that	PRON
taxlaw-2802	977	71	could	could	AUX
taxlaw-2802	977	72	be	be	AUX
taxlaw-2802	977	73	invoked	invoke	VERB
taxlaw-2802	977	74	as	as	ADP
taxlaw-2802	977	75	a	a	DET
taxlaw-2802	977	76	penalty	penalty	NOUN
taxlaw-2802	977	77	defense.200	defense.200	VERB
taxlaw-2802	977	78	199	199	NUM
taxlaw-2802	977	79	.	.	PUNCT
taxlaw-2802	978	1	during	during	ADP
taxlaw-2802	978	2	a	a	DET
taxlaw-2802	978	3	june	june	PROPN
taxlaw-2802	978	4	2010	2010	NUM
taxlaw-2802	978	5	tax	tax	NOUN
taxlaw-2802	978	6	controversy	controversy	NOUN
taxlaw-2802	978	7	forum	forum	NOUN
taxlaw-2802	978	8	sponsored	sponsor	VERB
taxlaw-2802	978	9	by	by	ADP
taxlaw-2802	978	10	new	new	PROPN
taxlaw-2802	978	11	york	york	PROPN
taxlaw-2802	978	12	university	university	PROPN
taxlaw-2802	978	13	,	,	PUNCT
taxlaw-2802	978	14	treasury	treasury	PROPN
taxlaw-2802	978	15	deputy	deputy	NOUN
taxlaw-2802	978	16	tax	tax	NOUN
taxlaw-2802	978	17	legislative	legislative	ADJ
taxlaw-2802	978	18	counsel	counsel	NOUN
taxlaw-2802	978	19	byron	byron	PROPN
taxlaw-2802	978	20	christensen	christensen	PROPN
taxlaw-2802	978	21	“	"	PUNCT
taxlaw-2802	978	22	said	say	VERB
taxlaw-2802	978	23	the	the	DET
taxlaw-2802	978	24	new	new	ADJ
taxlaw-2802	978	25	section	section	NOUN
taxlaw-2802	978	26	6662(b)(6	6662(b)(6	NUM
taxlaw-2802	978	27	)	)	PUNCT
taxlaw-2802	978	28	penalty	penalty	NOUN
taxlaw-2802	978	29	is	be	AUX
taxlaw-2802	978	30	unique	unique	ADJ
taxlaw-2802	978	31	because	because	SCONJ
taxlaw-2802	978	32	it	it	PRON
taxlaw-2802	978	33	lacks	lack	VERB
taxlaw-2802	978	34	a	a	DET
taxlaw-2802	978	35	reasonable	reasonable	ADJ
taxlaw-2802	978	36	cause	cause	NOUN
taxlaw-2802	978	37	defense	defense	NOUN
taxlaw-2802	978	38	,	,	PUNCT
taxlaw-2802	978	39	but	but	CCONJ
taxlaw-2802	978	40	he	he	PRON
taxlaw-2802	978	41	assured	assure	VERB
taxlaw-2802	978	42	the	the	DET
taxlaw-2802	978	43	audience	audience	NOUN
taxlaw-2802	978	44	that	that	SCONJ
taxlaw-2802	978	45	the	the	DET
taxlaw-2802	978	46	penalty	penalty	NOUN
taxlaw-2802	978	47	will	will	AUX
taxlaw-2802	978	48	be	be	AUX
taxlaw-2802	978	49	asserted	assert	VERB
taxlaw-2802	978	50	only	only	ADV
taxlaw-2802	978	51	in	in	ADP
taxlaw-2802	978	52	appropriate	appropriate	ADJ
taxlaw-2802	978	53	cases	case	NOUN
taxlaw-2802	978	54	.	.	PUNCT
taxlaw-2802	979	1	the	the	DET
taxlaw-2802	979	2	government	government	NOUN
taxlaw-2802	979	3	is	be	AUX
taxlaw-2802	979	4	interested	interested	ADJ
taxlaw-2802	979	5	in	in	ADP
taxlaw-2802	979	6	ensuring	ensure	VERB
taxlaw-2802	979	7	a	a	DET
taxlaw-2802	979	8	proper	proper	ADJ
taxlaw-2802	979	9	level	level	NOUN
taxlaw-2802	979	10	of	of	ADP
taxlaw-2802	979	11	oversight	oversight	NOUN
taxlaw-2802	979	12	and	and	CCONJ
taxlaw-2802	979	13	a	a	DET
taxlaw-2802	979	14	clear	clear	ADJ
taxlaw-2802	979	15	process	process	NOUN
taxlaw-2802	979	16	for	for	ADP
taxlaw-2802	979	17	applying	apply	VERB
taxlaw-2802	979	18	the	the	DET
taxlaw-2802	979	19	penalty	penalty	NOUN
taxlaw-2802	979	20	,	,	PUNCT
taxlaw-2802	979	21	he	he	PRON
taxlaw-2802	979	22	said	say	VERB
taxlaw-2802	979	23	.	.	PUNCT
taxlaw-2802	980	1	‘	'	PUNCT
taxlaw-2802	980	2	the	the	DET
taxlaw-2802	980	3	facts	fact	NOUN
taxlaw-2802	980	4	and	and	CCONJ
taxlaw-2802	980	5	circumstances	circumstance	NOUN
taxlaw-2802	980	6	must	must	AUX
taxlaw-2802	980	7	justify	justify	VERB
taxlaw-2802	980	8	assertion	assertion	NOUN
taxlaw-2802	980	9	of	of	ADP
taxlaw-2802	980	10	the	the	DET
taxlaw-2802	980	11	economic	economic	ADJ
taxlaw-2802	980	12	substance	substance	NOUN
taxlaw-2802	980	13	doctrine	doctrine	NOUN
taxlaw-2802	980	14	and	and	CCONJ
taxlaw-2802	980	15	penalty	penalty	NOUN
taxlaw-2802	980	16	,	,	PUNCT
taxlaw-2802	980	17	’	'	PUNCT
taxlaw-2802	980	18	he	he	PRON
taxlaw-2802	980	19	added	add	VERB
taxlaw-2802	980	20	.	.	PUNCT
taxlaw-2802	980	21	”	"	PUNCT
taxlaw-2802	981	1	coder	coder	NOUN
taxlaw-2802	981	2	,	,	PUNCT
taxlaw-2802	981	3	supra	supra	PROPN
taxlaw-2802	981	4	note	note	PROPN
taxlaw-2802	981	5	195	195	NUM
taxlaw-2802	981	6	,	,	PUNCT
taxlaw-2802	981	7	127	127	NUM
taxlaw-2802	981	8	tax	tax	NOUN
taxlaw-2802	981	9	notes	note	NOUN
taxlaw-2802	981	10	at	at	ADP
taxlaw-2802	981	11	1424	1424	NUM
taxlaw-2802	981	12	.	.	PUNCT
taxlaw-2802	982	1	previously	previously	ADV
taxlaw-2802	982	2	,	,	PUNCT
taxlaw-2802	982	3	during	during	ADP
taxlaw-2802	982	4	a	a	DET
taxlaw-2802	982	5	may	may	PROPN
taxlaw-2802	982	6	2010	2010	NUM
taxlaw-2802	982	7	district	district	NOUN
taxlaw-2802	982	8	of	of	ADP
taxlaw-2802	982	9	columbia	columbia	PROPN
taxlaw-2802	982	10	taxation	taxation	PROPN
taxlaw-2802	982	11	section	section	NOUN
taxlaw-2802	982	12	luncheon	luncheon	NOUN
taxlaw-2802	982	13	program	program	PROPN
taxlaw-2802	982	14	,	,	PUNCT
taxlaw-2802	982	15	christensen	christensen	PROPN
taxlaw-2802	982	16	proclaimed	proclaim	VERB
taxlaw-2802	982	17	that	that	SCONJ
taxlaw-2802	982	18	“	"	PUNCT
taxlaw-2802	982	19	government	government	NOUN
taxlaw-2802	982	20	and	and	CCONJ
taxlaw-2802	982	21	taxpayer	taxpayer	NOUN
taxlaw-2802	982	22	interests	interest	NOUN
taxlaw-2802	982	23	are	be	AUX
taxlaw-2802	982	24	best	well	ADV
taxlaw-2802	982	25	served	serve	VERB
taxlaw-2802	982	26	by	by	ADP
taxlaw-2802	982	27	ensuring	ensure	VERB
taxlaw-2802	982	28	that	that	SCONJ
taxlaw-2802	982	29	economic	economic	ADJ
taxlaw-2802	982	30	substance	substance	NOUN
taxlaw-2802	982	31	penalties	penalty	NOUN
taxlaw-2802	982	32	are	be	AUX
taxlaw-2802	982	33	asserted	assert	VERB
taxlaw-2802	982	34	only	only	ADV
taxlaw-2802	982	35	in	in	ADP
taxlaw-2802	982	36	appropriate	appropriate	ADJ
taxlaw-2802	982	37	cases	case	NOUN
taxlaw-2802	982	38	.	.	PUNCT
taxlaw-2802	982	39	”	"	PUNCT
taxlaw-2802	983	1	coder	coder	NOUN
taxlaw-2802	983	2	,	,	PUNCT
taxlaw-2802	983	3	supra	supra	PROPN
taxlaw-2802	983	4	note	note	PROPN
taxlaw-2802	983	5	195	195	NUM
taxlaw-2802	983	6	,	,	PUNCT
taxlaw-2802	983	7	127	127	NUM
taxlaw-2802	983	8	tax	tax	NOUN
taxlaw-2802	983	9	notes	note	NOUN
taxlaw-2802	983	10	at	at	ADP
taxlaw-2802	983	11	737	737	NUM
taxlaw-2802	983	12	.	.	PUNCT
taxlaw-2802	984	1	on	on	ADP
taxlaw-2802	984	2	september	september	PROPN
taxlaw-2802	984	3	14	14	NUM
taxlaw-2802	984	4	,	,	PUNCT
taxlaw-2802	984	5	2010	2010	NUM
taxlaw-2802	984	6	,	,	PUNCT
taxlaw-2802	984	7	the	the	DET
taxlaw-2802	984	8	large	large	ADJ
taxlaw-2802	984	9	and	and	CCONJ
taxlaw-2802	984	10	midsize	midsize	VERB
taxlaw-2802	984	11	business	business	NOUN
taxlaw-2802	984	12	division	division	NOUN
taxlaw-2802	984	13	of	of	ADP
taxlaw-2802	984	14	the	the	DET
taxlaw-2802	984	15	irs	irs	PROPN
taxlaw-2802	984	16	issued	issue	VERB
taxlaw-2802	984	17	an	an	DET
taxlaw-2802	984	18	internal	internal	ADJ
taxlaw-2802	984	19	examination	examination	NOUN
taxlaw-2802	984	20	guidance	guidance	NOUN
taxlaw-2802	984	21	directive	directive	NOUN
taxlaw-2802	984	22	,	,	PUNCT
taxlaw-2802	984	23	which	which	PRON
taxlaw-2802	984	24	states	state	VERB
taxlaw-2802	984	25	that	that	SCONJ
taxlaw-2802	984	26	,	,	PUNCT
taxlaw-2802	984	27	“	"	PUNCT
taxlaw-2802	984	28	[	[	X
taxlaw-2802	984	29	t]o	t]o	NOUN
taxlaw-2802	984	30	ensure	ensure	VERB
taxlaw-2802	984	31	consistent	consistent	ADJ
taxlaw-2802	984	32	administration	administration	NOUN
taxlaw-2802	984	33	of	of	ADP
taxlaw-2802	984	34	the	the	DET
taxlaw-2802	984	35	accuracy	accuracy	NOUN
taxlaw-2802	984	36	-	-	PUNCT
taxlaw-2802	984	37	related	relate	VERB
taxlaw-2802	984	38	penalty	penalty	NOUN
taxlaw-2802	984	39	imposed	impose	VERB
taxlaw-2802	984	40	under	under	ADP
taxlaw-2802	984	41	section	section	NOUN
taxlaw-2802	984	42	6662(b)(6	6662(b)(6	NUM
taxlaw-2802	984	43	)	)	PUNCT
taxlaw-2802	984	44	,	,	PUNCT
taxlaw-2802	984	45	any	any	DET
taxlaw-2802	984	46	proposal	proposal	NOUN
taxlaw-2802	984	47	to	to	PART
taxlaw-2802	984	48	impose	impose	VERB
taxlaw-2802	984	49	a	a	DET
taxlaw-2802	984	50	section	section	NOUN
taxlaw-2802	984	51	6662(b)(6	6662(b)(6	NUM
taxlaw-2802	984	52	)	)	PUNCT
taxlaw-2802	984	53	penalty	penalty	NOUN
taxlaw-2802	984	54	at	at	ADP
taxlaw-2802	984	55	the	the	DET
taxlaw-2802	984	56	examination	examination	NOUN
taxlaw-2802	984	57	level	level	NOUN
taxlaw-2802	984	58	must	must	AUX
taxlaw-2802	984	59	be	be	AUX
taxlaw-2802	984	60	reviewed	review	VERB
taxlaw-2802	984	61	and	and	CCONJ
taxlaw-2802	984	62	approved	approve	VERB
taxlaw-2802	984	63	by	by	ADP
taxlaw-2802	984	64	the	the	DET
taxlaw-2802	984	65	appropriate	appropriate	ADJ
taxlaw-2802	984	66	director	director	NOUN
taxlaw-2802	984	67	of	of	ADP
taxlaw-2802	984	68	field	field	NOUN
taxlaw-2802	984	69	operations	operation	NOUN
taxlaw-2802	984	70	before	before	SCONJ
taxlaw-2802	984	71	the	the	DET
taxlaw-2802	984	72	penalty	penalty	NOUN
taxlaw-2802	984	73	is	be	AUX
taxlaw-2802	984	74	proposed	propose	VERB
taxlaw-2802	984	75	.	.	PUNCT
taxlaw-2802	984	76	”	"	PUNCT
taxlaw-2802	985	1	see	see	VERB
taxlaw-2802	985	2	lmsb-04	lmsb-04	PROPN
taxlaw-2802	985	3	-	-	PUNCT
taxlaw-2802	985	4	0910	0910	NUM
taxlaw-2802	985	5	-	-	PUNCT
taxlaw-2802	985	6	024	024	NUM
taxlaw-2802	985	7	(	(	PUNCT
taxlaw-2802	985	8	reprinted	reprint	VERB
taxlaw-2802	985	9	at	at	ADP
taxlaw-2802	985	10	2010	2010	NUM
taxlaw-2802	985	11	tax	tax	NOUN
taxlaw-2802	985	12	notes	note	NOUN
taxlaw-2802	985	13	today	today	NOUN
taxlaw-2802	985	14	178	178	NUM
taxlaw-2802	985	15	-	-	SYM
taxlaw-2802	985	16	47	47	NUM
taxlaw-2802	985	17	(	(	PUNCT
taxlaw-2802	985	18	sept	sept	PROPN
taxlaw-2802	985	19	.	.	PROPN
taxlaw-2802	985	20	14	14	NUM
taxlaw-2802	985	21	,	,	PUNCT
taxlaw-2802	985	22	2010	2010	NUM
taxlaw-2802	985	23	)	)	PUNCT
taxlaw-2802	985	24	)	)	PUNCT
taxlaw-2802	985	25	.	.	PUNCT
taxlaw-2802	986	1	presumably	presumably	ADV
taxlaw-2802	986	2	,	,	PUNCT
taxlaw-2802	986	3	this	this	DET
taxlaw-2802	986	4	directive	directive	NOUN
taxlaw-2802	986	5	reflects	reflect	VERB
taxlaw-2802	986	6	some	some	DET
taxlaw-2802	986	7	effort	effort	NOUN
taxlaw-2802	986	8	by	by	ADP
taxlaw-2802	986	9	the	the	DET
taxlaw-2802	986	10	irs	irs	PROPN
taxlaw-2802	986	11	to	to	PART
taxlaw-2802	986	12	impose	impose	VERB
taxlaw-2802	986	13	the	the	DET
taxlaw-2802	986	14	§	§	PROPN
taxlaw-2802	986	15	6662(b)(6	6662(b)(6	NUM
taxlaw-2802	986	16	)	)	PUNCT
taxlaw-2802	986	17	penalty	penalty	NOUN
taxlaw-2802	986	18	only	only	ADV
taxlaw-2802	986	19	in	in	ADP
taxlaw-2802	986	20	such	such	ADJ
taxlaw-2802	986	21	“	"	PUNCT
taxlaw-2802	986	22	appropriate	appropriate	ADJ
taxlaw-2802	986	23	”	"	PUNCT
taxlaw-2802	986	24	cases	case	NOUN
taxlaw-2802	986	25	(	(	PUNCT
taxlaw-2802	986	26	whichever	whichever	PRON
taxlaw-2802	986	27	those	those	PRON
taxlaw-2802	986	28	may	may	AUX
taxlaw-2802	986	29	be	be	AUX
taxlaw-2802	986	30	)	)	PUNCT
taxlaw-2802	986	31	.	.	PUNCT
taxlaw-2802	987	1	200	200	NUM
taxlaw-2802	987	2	.	.	X
taxlaw-2802	987	3	see	see	VERB
taxlaw-2802	987	4	rostain	rostain	NOUN
taxlaw-2802	987	5	,	,	PUNCT
taxlaw-2802	987	6	supra	supra	PROPN
taxlaw-2802	987	7	note	note	NOUN
taxlaw-2802	987	8	73	73	NUM
taxlaw-2802	987	9	,	,	PUNCT
taxlaw-2802	987	10	at	at	ADP
taxlaw-2802	987	11	106	106	NUM
taxlaw-2802	987	12	-	-	SYM
taxlaw-2802	987	13	07	07	NUM
taxlaw-2802	987	14	.	.	PUNCT
taxlaw-2802	988	1	for	for	ADP
taxlaw-2802	988	2	example	example	NOUN
taxlaw-2802	988	3	,	,	PUNCT
taxlaw-2802	988	4	the	the	DET
taxlaw-2802	988	5	tax	tax	NOUN
taxlaw-2802	988	6	section	section	NOUN
taxlaw-2802	988	7	of	of	ADP
taxlaw-2802	988	8	the	the	DET
taxlaw-2802	988	9	new	new	PROPN
taxlaw-2802	988	10	york	york	PROPN
taxlaw-2802	988	11	state	state	PROPN
taxlaw-2802	988	12	bar	bar	PROPN
taxlaw-2802	988	13	association	association	NOUN
taxlaw-2802	988	14	has	have	AUX
taxlaw-2802	988	15	advocated	advocate	VERB
taxlaw-2802	988	16	for	for	ADP
taxlaw-2802	988	17	a	a	DET
taxlaw-2802	988	18	strict	strict	ADJ
taxlaw-2802	988	19	liability	liability	NOUN
taxlaw-2802	988	20	penalty	penalty	NOUN
taxlaw-2802	988	21	regime	regime	NOUN
taxlaw-2802	988	22	,	,	PUNCT
taxlaw-2802	988	23	contending	contend	VERB
taxlaw-2802	988	24	that	that	SCONJ
taxlaw-2802	988	25	,	,	PUNCT
taxlaw-2802	988	26	in	in	ADP
taxlaw-2802	988	27	the	the	DET
taxlaw-2802	988	28	tax	tax	NOUN
taxlaw-2802	988	29	shelter	shelter	NOUN
taxlaw-2802	988	30	context	context	NOUN
taxlaw-2802	988	31	,	,	PUNCT
taxlaw-2802	988	32	“	"	PUNCT
taxlaw-2802	988	33	the	the	DET
taxlaw-2802	988	34	tax	tax	NOUN
taxlaw-2802	988	35	‘	'	PUNCT
taxlaw-2802	988	36	dialogue	dialogue	NOUN
taxlaw-2802	988	37	’	'	PUNCT
taxlaw-2802	988	38	between	between	ADP
taxlaw-2802	988	39	lawyer	lawyer	NOUN
taxlaw-2802	988	40	and	and	CCONJ
taxlaw-2802	988	41	client	client	PROPN
taxlaw-2802	988	42	ha[s	ha[s	PROPN
taxlaw-2802	988	43	]	]	PUNCT
taxlaw-2802	988	44	become	become	VERB
taxlaw-2802	988	45	distorted	distort	VERB
taxlaw-2802	988	46	,	,	PUNCT
taxlaw-2802	988	47	focusing	focus	VERB
taxlaw-2802	988	48	on	on	ADP
taxlaw-2802	988	49	whether	whether	SCONJ
taxlaw-2802	988	50	a	a	DET
taxlaw-2802	988	51	lawyer	lawyer	NOUN
taxlaw-2802	988	52	would	would	AUX
taxlaw-2802	988	53	render	render	VERB
taxlaw-2802	988	54	an	an	DET
taxlaw-2802	988	55	opinion	opinion	NOUN
taxlaw-2802	988	56	rather	rather	ADV
taxlaw-2802	988	57	than	than	ADP
taxlaw-2802	988	58	on	on	ADP
taxlaw-2802	988	59	the	the	DET
taxlaw-2802	988	60	underlying	underlie	VERB
taxlaw-2802	988	61	merits	merit	NOUN
taxlaw-2802	988	62	of	of	ADP
taxlaw-2802	988	63	the	the	DET
taxlaw-2802	988	64	transaction	transaction	NOUN
taxlaw-2802	988	65	.	.	PUNCT
taxlaw-2802	988	66	”	"	PUNCT
taxlaw-2802	989	1	i	i	PRON
taxlaw-2802	989	2	d.	d.	VERB
taxlaw-2802	989	3	at	at	ADP
taxlaw-2802	989	4	107	107	NUM
taxlaw-2802	989	5	(	(	PUNCT
taxlaw-2802	989	6	citing	cite	VERB
taxlaw-2802	989	7	n.y	n.y	PROPN
taxlaw-2802	989	8	.	.	PROPN
taxlaw-2802	989	9	state	state	PROPN
taxlaw-2802	989	10	bar	bar	PROPN
taxlaw-2802	989	11	ass’n	ass’n	NOUN
taxlaw-2802	989	12	tax	tax	NOUN
taxlaw-2802	989	13	section	section	NOUN
taxlaw-2802	989	14	,	,	PUNCT
taxlaw-2802	989	15	report	report	NOUN
taxlaw-2802	989	16	on	on	ADP
taxlaw-2802	989	17	corporate	corporate	ADJ
taxlaw-2802	989	18	tax	tax	NOUN
taxlaw-2802	989	19	shelters	shelter	NOUN
taxlaw-2802	989	20	of	of	ADP
taxlaw-2802	989	21	new	new	PROPN
taxlaw-2802	989	22	york	york	PROPN
taxlaw-2802	989	23	state	state	PROPN
taxlaw-2802	989	24	bar	bar	PROPN
taxlaw-2802	989	25	association	association	NOUN
taxlaw-2802	989	26	tax	tax	NOUN
taxlaw-2802	989	27	section	section	NOUN
taxlaw-2802	989	28	,	,	PUNCT
taxlaw-2802	989	29	at	at	ADP
taxlaw-2802	989	30	893	893	NUM
taxlaw-2802	989	31	(	(	PUNCT
taxlaw-2802	989	32	1999	1999	NUM
taxlaw-2802	989	33	)	)	PUNCT
taxlaw-2802	989	34	)	)	PUNCT
taxlaw-2802	989	35	.	.	PUNCT
taxlaw-2802	990	1	the	the	DET
taxlaw-2802	990	2	theory	theory	NOUN
taxlaw-2802	990	3	underlying	underlie	VERB
taxlaw-2802	990	4	this	this	DET
taxlaw-2802	990	5	argument	argument	NOUN
taxlaw-2802	990	6	is	be	AUX
taxlaw-2802	990	7	that	that	SCONJ
taxlaw-2802	990	8	“	"	PUNCT
taxlaw-2802	990	9	[	[	X
taxlaw-2802	990	10	s]trict	s]trict	ADJ
taxlaw-2802	990	11	liability	liability	NOUN
taxlaw-2802	990	12	neutralizes	neutralize	VERB
taxlaw-2802	990	13	the	the	DET
taxlaw-2802	990	14	protective	protective	ADJ
taxlaw-2802	990	15	effects	effect	NOUN
taxlaw-2802	990	16	of	of	ADP
taxlaw-2802	990	17	legal	legal	ADJ
taxlaw-2802	990	18	opinions	opinion	NOUN
taxlaw-2802	990	19	,	,	PUNCT
taxlaw-2802	990	20	thereby	thereby	ADV
taxlaw-2802	990	21	putting	put	VERB
taxlaw-2802	990	22	the	the	DET
taxlaw-2802	990	23	burden	burden	NOUN
taxlaw-2802	990	24	of	of	ADP
taxlaw-2802	990	25	avoiding	avoid	VERB
taxlaw-2802	990	26	abusive	abusive	ADJ
taxlaw-2802	990	27	shelters	shelter	NOUN
taxlaw-2802	990	28	squarely	squarely	ADV
taxlaw-2802	990	29	on	on	ADP
taxlaw-2802	990	30	taxpayers	taxpayer	NOUN
taxlaw-2802	990	31	,	,	PUNCT
taxlaw-2802	990	32	who	who	PRON
taxlaw-2802	990	33	will	will	AUX
taxlaw-2802	990	34	be	be	AUX
taxlaw-2802	990	35	induced	induce	VERB
taxlaw-2802	990	36	to	to	PART
taxlaw-2802	990	37	seek	seek	VERB
taxlaw-2802	990	38	out	out	ADP
taxlaw-2802	990	39	legal	legal	ADJ
taxlaw-2802	990	40	advice	advice	NOUN
taxlaw-2802	990	41	that	that	PRON
taxlaw-2802	990	42	is	be	AUX
taxlaw-2802	990	43	knowledgeable	knowledgeable	ADJ
taxlaw-2802	990	44	and	and	CCONJ
taxlaw-2802	990	45	conservative	conservative	ADJ
taxlaw-2802	990	46	.	.	PUNCT
taxlaw-2802	990	47	”	"	PUNCT
taxlaw-2802	991	1	i	i	PRON
taxlaw-2802	991	2	d.	d.	VERB
taxlaw-2802	991	3	at	at	ADP
taxlaw-2802	991	4	106	106	NUM
taxlaw-2802	991	5	.	.	PUNCT
taxlaw-2802	992	1	2011	2011	NUM
taxlaw-2802	992	2	]	]	PUNCT
taxlaw-2802	992	3	circular	circular	PROPN
taxlaw-2802	992	4	argume	argume	PROPN
taxlaw-2802	992	5	�	�	PROPN
taxlaw-2802	992	6	t	t	PROPN
taxlaw-2802	992	7	189	189	NUM
taxlaw-2802	992	8	such	such	ADJ
taxlaw-2802	992	9	commentators	commentator	NOUN
taxlaw-2802	992	10	believe	believe	VERB
taxlaw-2802	992	11	that	that	SCONJ
taxlaw-2802	992	12	,	,	PUNCT
taxlaw-2802	992	13	“	"	PUNCT
taxlaw-2802	992	14	[	[	X
taxlaw-2802	992	15	s]ince	s]ince	NOUN
taxlaw-2802	992	16	clients	client	NOUN
taxlaw-2802	992	17	would	would	AUX
taxlaw-2802	992	18	be	be	AUX
taxlaw-2802	992	19	unable	unable	ADJ
taxlaw-2802	992	20	to	to	PART
taxlaw-2802	992	21	purchase	purchase	VERB
taxlaw-2802	992	22	penalty	penalty	NOUN
taxlaw-2802	992	23	protection	protection	NOUN
taxlaw-2802	992	24	,	,	PUNCT
taxlaw-2802	992	25	they	they	PRON
taxlaw-2802	992	26	would	would	AUX
taxlaw-2802	992	27	seek	seek	VERB
taxlaw-2802	992	28	the	the	DET
taxlaw-2802	992	29	best	good	ADJ
taxlaw-2802	992	30	legal	legal	ADJ
taxlaw-2802	992	31	advice	advice	NOUN
taxlaw-2802	992	32	,	,	PUNCT
taxlaw-2802	992	33	which	which	PRON
taxlaw-2802	992	34	lawyers	lawyer	NOUN
taxlaw-2802	992	35	would	would	AUX
taxlaw-2802	992	36	be	be	AUX
taxlaw-2802	992	37	motivated	motivate	VERB
taxlaw-2802	992	38	to	to	PART
taxlaw-2802	992	39	provide	provide	VERB
taxlaw-2802	992	40	.	.	PUNCT
taxlaw-2802	993	1	”201	”201	PUNCT
taxlaw-2802	993	2	however	however	ADV
taxlaw-2802	993	3	,	,	PUNCT
taxlaw-2802	993	4	while	while	SCONJ
taxlaw-2802	993	5	taxpayers	taxpayer	NOUN
taxlaw-2802	993	6	might	might	AUX
taxlaw-2802	993	7	have	have	VERB
taxlaw-2802	993	8	greater	great	ADJ
taxlaw-2802	993	9	incentive	incentive	NOUN
taxlaw-2802	993	10	to	to	PART
taxlaw-2802	993	11	seek	seek	VERB
taxlaw-2802	993	12	“	"	PUNCT
taxlaw-2802	993	13	the	the	DET
taxlaw-2802	993	14	best	good	ADJ
taxlaw-2802	993	15	legal	legal	ADJ
taxlaw-2802	993	16	advice	advice	NOUN
taxlaw-2802	993	17	”	"	PUNCT
taxlaw-2802	993	18	before	before	ADP
taxlaw-2802	993	19	entering	enter	VERB
taxlaw-2802	993	20	into	into	ADP
taxlaw-2802	993	21	a	a	DET
taxlaw-2802	993	22	potentially	potentially	ADV
taxlaw-2802	993	23	abusive	abusive	ADJ
taxlaw-2802	993	24	transaction	transaction	NOUN
taxlaw-2802	993	25	under	under	ADP
taxlaw-2802	993	26	a	a	DET
taxlaw-2802	993	27	strict	strict	ADJ
taxlaw-2802	993	28	liability	liability	NOUN
taxlaw-2802	993	29	regime	regime	NOUN
taxlaw-2802	993	30	,	,	PUNCT
taxlaw-2802	993	31	whether	whether	SCONJ
taxlaw-2802	993	32	tax	tax	NOUN
taxlaw-2802	993	33	practitioners	practitioner	NOUN
taxlaw-2802	993	34	really	really	ADV
taxlaw-2802	993	35	would	would	AUX
taxlaw-2802	993	36	always	always	ADV
taxlaw-2802	993	37	be	be	AUX
taxlaw-2802	993	38	motivated	motivate	VERB
taxlaw-2802	993	39	to	to	PART
taxlaw-2802	993	40	deliver	deliver	VERB
taxlaw-2802	993	41	such	such	ADJ
taxlaw-2802	993	42	advice	advice	NOUN
taxlaw-2802	993	43	is	be	AUX
taxlaw-2802	993	44	regrettably	regrettably	ADV
taxlaw-2802	993	45	less	less	ADV
taxlaw-2802	993	46	certain	certain	ADJ
taxlaw-2802	993	47	.	.	PUNCT
taxlaw-2802	994	1	in	in	ADP
taxlaw-2802	994	2	particular	particular	ADJ
taxlaw-2802	994	3	,	,	PUNCT
taxlaw-2802	994	4	the	the	DET
taxlaw-2802	994	5	pro	pro	ADJ
taxlaw-2802	994	6	-	-	ADJ
taxlaw-2802	994	7	strict	strict	ADJ
taxlaw-2802	994	8	-	-	PUNCT
taxlaw-2802	994	9	liability	liability	NOUN
taxlaw-2802	994	10	argument	argument	NOUN
taxlaw-2802	994	11	fails	fail	VERB
taxlaw-2802	994	12	to	to	PART
taxlaw-2802	994	13	consider	consider	VERB
taxlaw-2802	994	14	adequately	adequately	ADV
taxlaw-2802	994	15	the	the	DET
taxlaw-2802	994	16	incentives	incentive	NOUN
taxlaw-2802	994	17	of	of	ADP
taxlaw-2802	994	18	practitioners	practitioner	NOUN
taxlaw-2802	994	19	who	who	PRON
taxlaw-2802	994	20	represent	represent	VERB
taxlaw-2802	994	21	tax	tax	NOUN
taxlaw-2802	994	22	shelter	shelter	NOUN
taxlaw-2802	994	23	promoters	promoter	NOUN
taxlaw-2802	994	24	or	or	CCONJ
taxlaw-2802	994	25	whose	whose	DET
taxlaw-2802	994	26	financial	financial	ADJ
taxlaw-2802	994	27	interests	interest	NOUN
taxlaw-2802	994	28	are	be	AUX
taxlaw-2802	994	29	tied	tie	VERB
taxlaw-2802	994	30	to	to	ADP
taxlaw-2802	994	31	the	the	DET
taxlaw-2802	994	32	promotion	promotion	NOUN
taxlaw-2802	994	33	of	of	ADP
taxlaw-2802	994	34	tax	tax	NOUN
taxlaw-2802	994	35	shelters	shelter	NOUN
taxlaw-2802	994	36	—	—	PUNCT
taxlaw-2802	994	37	such	such	ADJ
taxlaw-2802	994	38	as	as	ADP
taxlaw-2802	994	39	practitioners	practitioner	NOUN
taxlaw-2802	994	40	who	who	PRON
taxlaw-2802	994	41	deliver	deliver	VERB
taxlaw-2802	994	42	marketed	market	VERB
taxlaw-2802	994	43	opinions	opinion	NOUN
taxlaw-2802	994	44	,	,	PUNCT
taxlaw-2802	994	45	opinions	opinion	NOUN
taxlaw-2802	994	46	that	that	PRON
taxlaw-2802	994	47	are	be	AUX
taxlaw-2802	994	48	subject	subject	ADJ
taxlaw-2802	994	49	to	to	ADP
taxlaw-2802	994	50	conditions	condition	NOUN
taxlaw-2802	994	51	of	of	ADP
taxlaw-2802	994	52	confidentiality	confidentiality	NOUN
taxlaw-2802	994	53	,	,	PUNCT
taxlaw-2802	994	54	or	or	CCONJ
taxlaw-2802	994	55	opinions	opinion	NOUN
taxlaw-2802	994	56	that	that	PRON
taxlaw-2802	994	57	are	be	AUX
taxlaw-2802	994	58	subject	subject	ADJ
taxlaw-2802	994	59	to	to	ADP
taxlaw-2802	994	60	contractual	contractual	ADJ
taxlaw-2802	994	61	protection	protection	NOUN
taxlaw-2802	994	62	.	.	PUNCT
taxlaw-2802	995	1	if	if	SCONJ
taxlaw-2802	995	2	past	past	NOUN
taxlaw-2802	995	3	is	be	AUX
taxlaw-2802	995	4	prologue	prologue	NOUN
taxlaw-2802	995	5	,	,	PUNCT
taxlaw-2802	995	6	such	such	ADJ
taxlaw-2802	995	7	practitioners	practitioner	NOUN
taxlaw-2802	995	8	would	would	AUX
taxlaw-2802	995	9	still	still	ADV
taxlaw-2802	995	10	be	be	AUX
taxlaw-2802	995	11	tempted	tempt	VERB
taxlaw-2802	995	12	to	to	PART
taxlaw-2802	995	13	deliver	deliver	VERB
taxlaw-2802	995	14	the	the	DET
taxlaw-2802	995	15	kinds	kind	NOUN
taxlaw-2802	995	16	of	of	ADP
taxlaw-2802	995	17	unsound	unsound	ADJ
taxlaw-2802	995	18	legal	legal	ADJ
taxlaw-2802	995	19	opinions	opinion	NOUN
taxlaw-2802	995	20	that	that	PRON
taxlaw-2802	995	21	were	be	AUX
taxlaw-2802	995	22	prevalent	prevalent	ADJ
taxlaw-2802	995	23	in	in	ADP
taxlaw-2802	995	24	the	the	DET
taxlaw-2802	995	25	abusive	abusive	ADJ
taxlaw-2802	995	26	corporate	corporate	ADJ
taxlaw-2802	995	27	tax	tax	NOUN
taxlaw-2802	995	28	shelters	shelter	NOUN
taxlaw-2802	995	29	of	of	ADP
taxlaw-2802	995	30	the	the	DET
taxlaw-2802	995	31	1990s202	1990s202	NUM
taxlaw-2802	995	32	in	in	ADP
taxlaw-2802	995	33	order	order	NOUN
taxlaw-2802	995	34	to	to	PART
taxlaw-2802	995	35	lend	lend	VERB
taxlaw-2802	995	36	such	such	ADJ
taxlaw-2802	995	37	transactions	transaction	NOUN
taxlaw-2802	995	38	an	an	DET
taxlaw-2802	995	39	“	"	PUNCT
taxlaw-2802	995	40	imprimatur	imprimatur	NOUN
taxlaw-2802	995	41	of	of	ADP
taxlaw-2802	995	42	legitimacy	legitimacy	NOUN
taxlaw-2802	995	43	.	.	PUNCT
taxlaw-2802	995	44	”203	”203	PUNCT
taxlaw-2802	996	1	even	even	ADV
taxlaw-2802	996	2	if	if	SCONJ
taxlaw-2802	996	3	they	they	PRON
taxlaw-2802	996	4	would	would	AUX
taxlaw-2802	996	5	no	no	ADV
taxlaw-2802	996	6	longer	long	ADV
taxlaw-2802	996	7	provide	provide	VERB
taxlaw-2802	996	8	a	a	DET
taxlaw-2802	996	9	defense	defense	NOUN
taxlaw-2802	996	10	against	against	ADP
taxlaw-2802	996	11	penalties	penalty	NOUN
taxlaw-2802	996	12	imposed	impose	VERB
taxlaw-2802	996	13	on	on	ADP
taxlaw-2802	996	14	abusive	abusive	ADJ
taxlaw-2802	996	15	shelters	shelter	NOUN
taxlaw-2802	996	16	,	,	PUNCT
taxlaw-2802	996	17	such	such	ADJ
taxlaw-2802	996	18	legal	legal	ADJ
taxlaw-2802	996	19	opinions	opinion	NOUN
taxlaw-2802	996	20	could	could	AUX
taxlaw-2802	996	21	still	still	ADV
taxlaw-2802	996	22	mislead	mislead	VERB
taxlaw-2802	996	23	investors	investor	NOUN
taxlaw-2802	996	24	into	into	ADP
taxlaw-2802	996	25	believing	believe	VERB
taxlaw-2802	996	26	that	that	SCONJ
taxlaw-2802	996	27	those	those	DET
taxlaw-2802	996	28	deals	deal	NOUN
taxlaw-2802	996	29	are	be	AUX
taxlaw-2802	996	30	legitimate.204	legitimate.204	ADJ
taxlaw-2802	996	31	to	to	PART
taxlaw-2802	996	32	protect	protect	VERB
taxlaw-2802	996	33	against	against	ADP
taxlaw-2802	996	34	a	a	DET
taxlaw-2802	996	35	possible	possible	ADJ
taxlaw-2802	996	36	resurgence	resurgence	NOUN
taxlaw-2802	996	37	of	of	ADP
taxlaw-2802	996	38	such	such	ADJ
taxlaw-2802	996	39	opinion	opinion	NOUN
taxlaw-2802	996	40	practices	practice	NOUN
taxlaw-2802	996	41	,	,	PUNCT
taxlaw-2802	996	42	the	the	DET
taxlaw-2802	996	43	covered	covered	ADJ
taxlaw-2802	996	44	opinion	opinion	NOUN
taxlaw-2802	996	45	regulations	regulation	NOUN
taxlaw-2802	996	46	would	would	AUX
taxlaw-2802	996	47	thus	thus	ADV
taxlaw-2802	996	48	remain	remain	VERB
taxlaw-2802	996	49	necessary	necessary	ADJ
taxlaw-2802	996	50	even	even	ADV
taxlaw-2802	996	51	under	under	ADP
taxlaw-2802	996	52	a	a	DET
taxlaw-2802	996	53	strict	strict	ADJ
taxlaw-2802	996	54	liability	liability	NOUN
taxlaw-2802	996	55	penalty	penalty	NOUN
taxlaw-2802	996	56	regime	regime	NOUN
taxlaw-2802	996	57	.	.	PUNCT
taxlaw-2802	997	1	accordingly	accordingly	ADV
taxlaw-2802	997	2	,	,	PUNCT
taxlaw-2802	997	3	the	the	DET
taxlaw-2802	997	4	basic	basic	ADJ
taxlaw-2802	997	5	framework	framework	NOUN
taxlaw-2802	997	6	of	of	ADP
taxlaw-2802	997	7	the	the	DET
taxlaw-2802	997	8	covered	cover	VERB
taxlaw-2802	997	9	opinion	opinion	NOUN
taxlaw-2802	997	10	regulations	regulation	NOUN
taxlaw-2802	997	11	should	should	AUX
taxlaw-2802	997	12	remain	remain	VERB
taxlaw-2802	997	13	intact	intact	ADJ
taxlaw-2802	997	14	,	,	PUNCT
taxlaw-2802	997	15	and	and	CCONJ
taxlaw-2802	997	16	any	any	DET
taxlaw-2802	997	17	calls	call	NOUN
taxlaw-2802	997	18	to	to	PART
taxlaw-2802	997	19	“	"	PUNCT
taxlaw-2802	997	20	throw	throw	VERB
taxlaw-2802	997	21	them	they	PRON
taxlaw-2802	997	22	out	out	ADP
taxlaw-2802	997	23	and	and	CCONJ
taxlaw-2802	997	24	start	start	VERB
taxlaw-2802	997	25	over”205	over”205	ADJ
taxlaw-2802	997	26	should	should	AUX
taxlaw-2802	997	27	be	be	AUX
taxlaw-2802	997	28	rejected	reject	VERB
taxlaw-2802	997	29	.	.	PUNCT
taxlaw-2802	998	1	of	of	ADP
taxlaw-2802	998	2	course	course	NOUN
taxlaw-2802	998	3	,	,	PUNCT
taxlaw-2802	998	4	to	to	PART
taxlaw-2802	998	5	say	say	VERB
taxlaw-2802	998	6	that	that	SCONJ
taxlaw-2802	998	7	the	the	DET
taxlaw-2802	998	8	primary	primary	ADJ
taxlaw-2802	998	9	structure	structure	NOUN
taxlaw-2802	998	10	of	of	ADP
taxlaw-2802	998	11	the	the	DET
taxlaw-2802	998	12	covered	cover	VERB
taxlaw-2802	998	13	opinion	opinion	NOUN
taxlaw-2802	998	14	regulations	regulation	NOUN
taxlaw-2802	998	15	should	should	AUX
taxlaw-2802	998	16	be	be	AUX
taxlaw-2802	998	17	retained	retain	VERB
taxlaw-2802	998	18	,	,	PUNCT
taxlaw-2802	998	19	is	be	AUX
taxlaw-2802	998	20	obviously	obviously	ADV
taxlaw-2802	998	21	not	not	PART
taxlaw-2802	998	22	to	to	PART
taxlaw-2802	998	23	say	say	VERB
taxlaw-2802	998	24	that	that	SCONJ
taxlaw-2802	998	25	the	the	DET
taxlaw-2802	998	26	problems	problem	NOUN
taxlaw-2802	998	27	with	with	ADP
taxlaw-2802	998	28	the	the	DET
taxlaw-2802	998	29	regulations	regulation	NOUN
taxlaw-2802	998	30	should	should	AUX
taxlaw-2802	998	31	not	not	PART
taxlaw-2802	998	32	be	be	AUX
taxlaw-2802	998	33	addressed	address	VERB
taxlaw-2802	998	34	.	.	PUNCT
taxlaw-2802	999	1	201	201	NUM
taxlaw-2802	999	2	.	.	PUNCT
taxlaw-2802	1000	1	i	i	PRON
taxlaw-2802	1000	2	d.	d.	PROPN
taxlaw-2802	1000	3	at	at	ADP
taxlaw-2802	1000	4	107	107	NUM
taxlaw-2802	1000	5	.	.	PUNCT
taxlaw-2802	1001	1	on	on	ADP
taxlaw-2802	1001	2	this	this	DET
taxlaw-2802	1001	3	view	view	NOUN
taxlaw-2802	1001	4	,	,	PUNCT
taxlaw-2802	1001	5	such	such	ADJ
taxlaw-2802	1001	6	motivation	motivation	NOUN
taxlaw-2802	1001	7	on	on	ADP
taxlaw-2802	1001	8	the	the	DET
taxlaw-2802	1001	9	part	part	NOUN
taxlaw-2802	1001	10	of	of	ADP
taxlaw-2802	1001	11	the	the	DET
taxlaw-2802	1001	12	lawyers	lawyer	NOUN
taxlaw-2802	1001	13	would	would	AUX
taxlaw-2802	1001	14	result	result	VERB
taxlaw-2802	1001	15	from	from	ADP
taxlaw-2802	1001	16	a	a	DET
taxlaw-2802	1001	17	strict	strict	ADJ
taxlaw-2802	1001	18	liability	liability	NOUN
taxlaw-2802	1001	19	regime	regime	NOUN
taxlaw-2802	1001	20	’s	’s	PART
taxlaw-2802	1001	21	creation	creation	NOUN
taxlaw-2802	1001	22	of	of	ADP
taxlaw-2802	1001	23	“	"	PUNCT
taxlaw-2802	1001	24	a	a	DET
taxlaw-2802	1001	25	market	market	NOUN
taxlaw-2802	1001	26	for	for	ADP
taxlaw-2802	1001	27	well	well	ADV
taxlaw-2802	1001	28	-	-	PUNCT
taxlaw-2802	1001	29	reasoned	reason	VERB
taxlaw-2802	1001	30	legal	legal	ADJ
taxlaw-2802	1001	31	advice	advice	NOUN
taxlaw-2802	1001	32	that	that	PRON
taxlaw-2802	1001	33	address[es	address[es	VERB
taxlaw-2802	1001	34	]	]	PUNCT
taxlaw-2802	1001	35	the	the	DET
taxlaw-2802	1001	36	legal	legal	ADJ
taxlaw-2802	1001	37	merits	merit	NOUN
taxlaw-2802	1001	38	of	of	ADP
taxlaw-2802	1001	39	a	a	DET
taxlaw-2802	1001	40	transaction	transaction	NOUN
taxlaw-2802	1001	41	.	.	PUNCT
taxlaw-2802	1001	42	”	"	PUNCT
taxlaw-2802	1002	1	i	i	PRON
taxlaw-2802	1002	2	d.	d.	PROPN
taxlaw-2802	1002	3	moreover	moreover	ADV
taxlaw-2802	1002	4	,	,	PUNCT
taxlaw-2802	1002	5	under	under	ADP
taxlaw-2802	1002	6	this	this	DET
taxlaw-2802	1002	7	theory	theory	NOUN
taxlaw-2802	1002	8	,	,	PUNCT
taxlaw-2802	1002	9	the	the	DET
taxlaw-2802	1002	10	lawyers	lawyer	NOUN
taxlaw-2802	1002	11	’	’	PART
taxlaw-2802	1002	12	motivation	motivation	NOUN
taxlaw-2802	1002	13	would	would	AUX
taxlaw-2802	1002	14	be	be	AUX
taxlaw-2802	1002	15	bolstered	bolster	VERB
taxlaw-2802	1002	16	by	by	ADP
taxlaw-2802	1002	17	the	the	DET
taxlaw-2802	1002	18	fact	fact	NOUN
taxlaw-2802	1002	19	that	that	SCONJ
taxlaw-2802	1002	20	,	,	PUNCT
taxlaw-2802	1002	21	because	because	SCONJ
taxlaw-2802	1002	22	a	a	DET
taxlaw-2802	1002	23	strict	strict	ADJ
taxlaw-2802	1002	24	liability	liability	NOUN
taxlaw-2802	1002	25	regime	regime	NOUN
taxlaw-2802	1002	26	motivates	motivate	VERB
taxlaw-2802	1002	27	a	a	DET
taxlaw-2802	1002	28	taxpayer	taxpayer	NOUN
taxlaw-2802	1002	29	“	"	PUNCT
taxlaw-2802	1002	30	to	to	PART
taxlaw-2802	1002	31	consult	consult	VERB
taxlaw-2802	1002	32	a	a	DET
taxlaw-2802	1002	33	tax	tax	NOUN
taxlaw-2802	1002	34	advisor	advisor	NOUN
taxlaw-2802	1002	35	to	to	PART
taxlaw-2802	1002	36	obtain	obtain	VERB
taxlaw-2802	1002	37	substantive	substantive	ADJ
taxlaw-2802	1002	38	legal	legal	ADJ
taxlaw-2802	1002	39	guidance	guidance	NOUN
taxlaw-2802	1002	40	”	"	PUNCT
taxlaw-2802	1002	41	,	,	PUNCT
taxlaw-2802	1002	42	then	then	ADV
taxlaw-2802	1002	43	“	"	PUNCT
taxlaw-2802	1002	44	[	[	X
taxlaw-2802	1002	45	i]f	i]f	ADP
taxlaw-2802	1002	46	the	the	DET
taxlaw-2802	1002	47	lawyer	lawyer	NOUN
taxlaw-2802	1002	48	’s	’s	PART
taxlaw-2802	1002	49	advice	advice	NOUN
taxlaw-2802	1002	50	turns	turn	VERB
taxlaw-2802	1002	51	out	out	ADP
taxlaw-2802	1002	52	to	to	PART
taxlaw-2802	1002	53	be	be	AUX
taxlaw-2802	1002	54	wrong	wrong	ADJ
taxlaw-2802	1002	55	on	on	ADP
taxlaw-2802	1002	56	the	the	DET
taxlaw-2802	1002	57	merits	merit	NOUN
taxlaw-2802	1002	58	,	,	PUNCT
taxlaw-2802	1002	59	a	a	DET
taxlaw-2802	1002	60	taxpayer	taxpayer	NOUN
taxlaw-2802	1002	61	will	will	AUX
taxlaw-2802	1002	62	have	have	VERB
taxlaw-2802	1002	63	a	a	DET
taxlaw-2802	1002	64	greater	great	ADJ
taxlaw-2802	1002	65	likelihood	likelihood	NOUN
taxlaw-2802	1002	66	of	of	ADP
taxlaw-2802	1002	67	success	success	NOUN
taxlaw-2802	1002	68	in	in	ADP
taxlaw-2802	1002	69	a	a	DET
taxlaw-2802	1002	70	subsequent	subsequent	ADJ
taxlaw-2802	1002	71	malpractice	malpractice	NOUN
taxlaw-2802	1002	72	action	action	NOUN
taxlaw-2802	1002	73	”	"	PUNCT
taxlaw-2802	1002	74	than	than	SCONJ
taxlaw-2802	1002	75	would	would	AUX
taxlaw-2802	1002	76	be	be	AUX
taxlaw-2802	1002	77	the	the	DET
taxlaw-2802	1002	78	case	case	NOUN
taxlaw-2802	1002	79	if	if	SCONJ
taxlaw-2802	1002	80	the	the	DET
taxlaw-2802	1002	81	taxpayer	taxpayer	NOUN
taxlaw-2802	1002	82	had	have	AUX
taxlaw-2802	1002	83	“	"	PUNCT
taxlaw-2802	1002	84	obtained	obtain	VERB
taxlaw-2802	1002	85	the	the	DET
taxlaw-2802	1002	86	lawyer	lawyer	NOUN
taxlaw-2802	1002	87	’s	’s	PART
taxlaw-2802	1002	88	opinion	opinion	NOUN
taxlaw-2802	1002	89	for	for	ADP
taxlaw-2802	1002	90	penalty	penalty	NOUN
taxlaw-2802	1002	91	protection	protection	NOUN
taxlaw-2802	1002	92	only	only	ADV
taxlaw-2802	1002	93	.	.	PUNCT
taxlaw-2802	1002	94	”	"	PUNCT
taxlaw-2802	1003	1	i	i	PRON
taxlaw-2802	1003	2	d.	d.	VERB
taxlaw-2802	1003	3	at	at	ADP
taxlaw-2802	1003	4	107	107	NUM
taxlaw-2802	1003	5	-	-	SYM
taxlaw-2802	1003	6	08	08	NUM
taxlaw-2802	1003	7	.	.	PUNCT
taxlaw-2802	1004	1	202	202	NUM
taxlaw-2802	1004	2	.	.	PUNCT
taxlaw-2802	1005	1	for	for	ADP
taxlaw-2802	1005	2	a	a	DET
taxlaw-2802	1005	3	discussion	discussion	NOUN
taxlaw-2802	1005	4	of	of	ADP
taxlaw-2802	1005	5	the	the	DET
taxlaw-2802	1005	6	unsound	unsound	ADJ
taxlaw-2802	1005	7	opinions	opinion	NOUN
taxlaw-2802	1005	8	that	that	PRON
taxlaw-2802	1005	9	were	be	AUX
taxlaw-2802	1005	10	used	use	VERB
taxlaw-2802	1005	11	in	in	ADP
taxlaw-2802	1005	12	the	the	DET
taxlaw-2802	1005	13	abusive	abusive	ADJ
taxlaw-2802	1005	14	corporate	corporate	ADJ
taxlaw-2802	1005	15	tax	tax	NOUN
taxlaw-2802	1005	16	shelters	shelter	NOUN
taxlaw-2802	1005	17	of	of	ADP
taxlaw-2802	1005	18	the	the	DET
taxlaw-2802	1005	19	1990s	1990	NOUN
taxlaw-2802	1005	20	,	,	PUNCT
taxlaw-2802	1005	21	such	such	ADJ
taxlaw-2802	1005	22	as	as	ADP
taxlaw-2802	1005	23	partial	partial	ADJ
taxlaw-2802	1005	24	opinions	opinion	NOUN
taxlaw-2802	1005	25	,	,	PUNCT
taxlaw-2802	1005	26	opinions	opinion	NOUN
taxlaw-2802	1005	27	adopting	adopt	VERB
taxlaw-2802	1005	28	a	a	DET
taxlaw-2802	1005	29	hyper	hyper	ADJ
taxlaw-2802	1005	30	-	-	ADJ
taxlaw-2802	1005	31	textual	textual	ADJ
taxlaw-2802	1005	32	approach	approach	NOUN
taxlaw-2802	1005	33	to	to	ADP
taxlaw-2802	1005	34	statutory	statutory	ADJ
taxlaw-2802	1005	35	construction	construction	NOUN
taxlaw-2802	1005	36	,	,	PUNCT
taxlaw-2802	1005	37	and	and	CCONJ
taxlaw-2802	1005	38	opinions	opinion	NOUN
taxlaw-2802	1005	39	based	base	VERB
taxlaw-2802	1005	40	on	on	ADP
taxlaw-2802	1005	41	unreasonable	unreasonable	ADJ
taxlaw-2802	1005	42	or	or	CCONJ
taxlaw-2802	1005	43	unsupported	unsupported	ADJ
taxlaw-2802	1005	44	factual	factual	ADJ
taxlaw-2802	1005	45	representations	representation	NOUN
taxlaw-2802	1005	46	or	or	CCONJ
taxlaw-2802	1005	47	assumptions	assumption	NOUN
taxlaw-2802	1005	48	,	,	PUNCT
taxlaw-2802	1005	49	see	see	VERB
taxlaw-2802	1005	50	supra	supra	ADJ
taxlaw-2802	1005	51	text	text	NOUN
taxlaw-2802	1005	52	accompanying	accompanying	ADJ
taxlaw-2802	1005	53	notes	note	NOUN
taxlaw-2802	1005	54	97	97	NUM
taxlaw-2802	1005	55	-	-	SYM
taxlaw-2802	1005	56	105	105	NUM
taxlaw-2802	1005	57	.	.	PUNCT
taxlaw-2802	1005	58	203	203	NUM
taxlaw-2802	1005	59	.	.	PUNCT
taxlaw-2802	1006	1	rostain	rostain	PROPN
taxlaw-2802	1006	2	,	,	PUNCT
taxlaw-2802	1006	3	supra	supra	PROPN
taxlaw-2802	1006	4	note	note	NOUN
taxlaw-2802	1006	5	73	73	NUM
taxlaw-2802	1006	6	,	,	PUNCT
taxlaw-2802	1006	7	at	at	ADP
taxlaw-2802	1006	8	82	82	NUM
taxlaw-2802	1006	9	.	.	PUNCT
taxlaw-2802	1006	10	204	204	NUM
taxlaw-2802	1006	11	.	.	PUNCT
taxlaw-2802	1007	1	see	see	VERB
taxlaw-2802	1007	2	watson	watson	PROPN
taxlaw-2802	1007	3	&	&	CCONJ
taxlaw-2802	1007	4	billman	billman	PROPN
taxlaw-2802	1007	5	,	,	PUNCT
taxlaw-2802	1007	6	supra	supra	PROPN
taxlaw-2802	1007	7	note	note	NOUN
taxlaw-2802	1007	8	74	74	NUM
taxlaw-2802	1007	9	,	,	PUNCT
taxlaw-2802	1007	10	at	at	ADP
taxlaw-2802	1007	11	137	137	NUM
taxlaw-2802	1007	12	-	-	SYM
taxlaw-2802	1007	13	38	38	NUM
taxlaw-2802	1007	14	(	(	PUNCT
taxlaw-2802	1007	15	describing	describe	VERB
taxlaw-2802	1007	16	how	how	SCONJ
taxlaw-2802	1007	17	tax	tax	NOUN
taxlaw-2802	1007	18	shelter	shelter	NOUN
taxlaw-2802	1007	19	investors	investor	NOUN
taxlaw-2802	1007	20	focus	focus	VERB
taxlaw-2802	1007	21	on	on	ADP
taxlaw-2802	1007	22	the	the	DET
taxlaw-2802	1007	23	conclusion	conclusion	NOUN
taxlaw-2802	1007	24	of	of	ADP
taxlaw-2802	1007	25	a	a	DET
taxlaw-2802	1007	26	legal	legal	ADJ
taxlaw-2802	1007	27	opinion	opinion	NOUN
taxlaw-2802	1007	28	that	that	SCONJ
taxlaw-2802	1007	29	the	the	DET
taxlaw-2802	1007	30	tax	tax	NOUN
taxlaw-2802	1007	31	benefits	benefit	NOUN
taxlaw-2802	1007	32	are	be	AUX
taxlaw-2802	1007	33	allowable	allowable	ADJ
taxlaw-2802	1007	34	,	,	PUNCT
taxlaw-2802	1007	35	and	and	CCONJ
taxlaw-2802	1007	36	typically	typically	ADV
taxlaw-2802	1007	37	assume	assume	VERB
taxlaw-2802	1007	38	that	that	SCONJ
taxlaw-2802	1007	39	the	the	DET
taxlaw-2802	1007	40	opinion	opinion	NOUN
taxlaw-2802	1007	41	-	-	PUNCT
taxlaw-2802	1007	42	giver	giver	NOUN
taxlaw-2802	1007	43	has	have	AUX
taxlaw-2802	1007	44	considered	consider	VERB
taxlaw-2802	1007	45	all	all	DET
taxlaw-2802	1007	46	pertinent	pertinent	ADJ
taxlaw-2802	1007	47	issues	issue	NOUN
taxlaw-2802	1007	48	and	and	CCONJ
taxlaw-2802	1007	49	that	that	SCONJ
taxlaw-2802	1007	50	any	any	DET
taxlaw-2802	1007	51	assumptions	assumption	NOUN
taxlaw-2802	1007	52	or	or	CCONJ
taxlaw-2802	1007	53	qualifications	qualification	NOUN
taxlaw-2802	1007	54	in	in	ADP
taxlaw-2802	1007	55	the	the	DET
taxlaw-2802	1007	56	opinion	opinion	NOUN
taxlaw-2802	1007	57	are	be	AUX
taxlaw-2802	1007	58	legitimate	legitimate	ADJ
taxlaw-2802	1007	59	)	)	PUNCT
taxlaw-2802	1007	60	.	.	PUNCT
taxlaw-2802	1008	1	205	205	NUM
taxlaw-2802	1008	2	.	.	PUNCT
taxlaw-2802	1009	1	see	see	VERB
taxlaw-2802	1009	2	,	,	PUNCT
taxlaw-2802	1009	3	e.g.	e.g.	ADV
taxlaw-2802	1009	4	,	,	PUNCT
taxlaw-2802	1009	5	schenk	schenk	PROPN
taxlaw-2802	1009	6	,	,	PUNCT
taxlaw-2802	1009	7	supra	supra	PROPN
taxlaw-2802	1009	8	note	note	AUX
taxlaw-2802	1009	9	67	67	NUM
taxlaw-2802	1009	10	.	.	PUNCT
taxlaw-2802	1010	1	columbia	columbia	PROPN
taxlaw-2802	1010	2	jour	jour	PROPN
taxlaw-2802	1010	3	�	�	PROPN
taxlaw-2802	1010	4	al	al	PROPN
taxlaw-2802	1010	5	of	of	ADP
taxlaw-2802	1010	6	tax	tax	NOUN
taxlaw-2802	1010	7	law	law	NOUN
taxlaw-2802	1011	1	[	[	X
taxlaw-2802	1011	2	vol	vol	NOUN
taxlaw-2802	1011	3	2:150	2:150	PROPN
taxlaw-2802	1011	4	190	190	NUM
taxlaw-2802	1011	5	b.	b.	NOUN
taxlaw-2802	1011	6	“	"	PUNCT
taxlaw-2802	1011	7	significant	significant	ADJ
taxlaw-2802	1011	8	purpose	purpose	NOUN
taxlaw-2802	1011	9	”	"	PUNCT
taxlaw-2802	1011	10	should	should	AUX
taxlaw-2802	1011	11	be	be	AUX
taxlaw-2802	1011	12	defined	define	VERB
taxlaw-2802	1011	13	so	so	SCONJ
taxlaw-2802	1011	14	that	that	SCONJ
taxlaw-2802	1011	15	the	the	DET
taxlaw-2802	1011	16	regulations	regulation	NOUN
taxlaw-2802	1011	17	plainly	plainly	ADV
taxlaw-2802	1011	18	cover	cover	VERB
taxlaw-2802	1011	19	only	only	ADV
taxlaw-2802	1011	20	tax	tax	NOUN
taxlaw-2802	1011	21	shelter	shelter	NOUN
taxlaw-2802	1011	22	advice	advice	NOUN
taxlaw-2802	1011	23	,	,	PUNCT
taxlaw-2802	1011	24	and	and	CCONJ
taxlaw-2802	1011	25	do	do	AUX
taxlaw-2802	1011	26	�	�	PROPN
taxlaw-2802	1011	27	ot	ot	PROPN
taxlaw-2802	1011	28	apply	apply	VERB
taxlaw-2802	1011	29	to	to	ADP
taxlaw-2802	1011	30	any	any	DET
taxlaw-2802	1011	31	other	other	ADJ
taxlaw-2802	1011	32	tax	tax	NOUN
taxlaw-2802	1011	33	advice	advice	NOUN
taxlaw-2802	1011	34	first	first	ADV
taxlaw-2802	1011	35	and	and	CCONJ
taxlaw-2802	1011	36	foremost	foremost	ADV
taxlaw-2802	1011	37	,	,	PUNCT
taxlaw-2802	1011	38	the	the	DET
taxlaw-2802	1011	39	scope	scope	NOUN
taxlaw-2802	1011	40	of	of	ADP
taxlaw-2802	1011	41	the	the	DET
taxlaw-2802	1011	42	covered	cover	VERB
taxlaw-2802	1011	43	opinion	opinion	NOUN
taxlaw-2802	1011	44	regulations	regulation	NOUN
taxlaw-2802	1011	45	should	should	AUX
taxlaw-2802	1011	46	be	be	AUX
taxlaw-2802	1011	47	narrowed	narrow	VERB
taxlaw-2802	1011	48	so	so	SCONJ
taxlaw-2802	1011	49	that	that	SCONJ
taxlaw-2802	1011	50	the	the	DET
taxlaw-2802	1011	51	regulations	regulation	NOUN
taxlaw-2802	1011	52	apply	apply	VERB
taxlaw-2802	1011	53	only	only	ADV
taxlaw-2802	1011	54	to	to	ADP
taxlaw-2802	1011	55	opinions	opinion	NOUN
taxlaw-2802	1011	56	related	relate	VERB
taxlaw-2802	1011	57	specifically	specifically	ADV
taxlaw-2802	1011	58	to	to	ADP
taxlaw-2802	1011	59	tax	tax	NOUN
taxlaw-2802	1011	60	shelters	shelter	NOUN
taxlaw-2802	1011	61	.	.	PUNCT
taxlaw-2802	1012	1	the	the	DET
taxlaw-2802	1012	2	chief	chief	ADJ
taxlaw-2802	1012	3	problem	problem	NOUN
taxlaw-2802	1012	4	with	with	ADP
taxlaw-2802	1012	5	the	the	DET
taxlaw-2802	1012	6	covered	cover	VERB
taxlaw-2802	1012	7	opinion	opinion	NOUN
taxlaw-2802	1012	8	regulations	regulation	NOUN
taxlaw-2802	1012	9	is	be	AUX
taxlaw-2802	1012	10	that	that	SCONJ
taxlaw-2802	1012	11	they	they	PRON
taxlaw-2802	1012	12	apply	apply	VERB
taxlaw-2802	1012	13	not	not	PART
taxlaw-2802	1012	14	only	only	ADV
taxlaw-2802	1012	15	to	to	PART
taxlaw-2802	1012	16	tax	tax	NOUN
taxlaw-2802	1012	17	shelter	shelter	NOUN
taxlaw-2802	1012	18	opinions	opinion	NOUN
taxlaw-2802	1012	19	,	,	PUNCT
taxlaw-2802	1012	20	but	but	CCONJ
taxlaw-2802	1012	21	also	also	ADV
taxlaw-2802	1012	22	to	to	ADP
taxlaw-2802	1012	23	advice	advice	NOUN
taxlaw-2802	1012	24	concerning	concern	VERB
taxlaw-2802	1012	25	virtually	virtually	ADV
taxlaw-2802	1012	26	all	all	PRON
taxlaw-2802	1012	27	other	other	ADJ
taxlaw-2802	1012	28	tax	tax	NOUN
taxlaw-2802	1012	29	matters	matter	NOUN
taxlaw-2802	1012	30	.	.	PUNCT
taxlaw-2802	1013	1	the	the	DET
taxlaw-2802	1013	2	onerous	onerous	ADJ
taxlaw-2802	1013	3	due	due	ADJ
taxlaw-2802	1013	4	diligence	diligence	NOUN
taxlaw-2802	1013	5	and	and	CCONJ
taxlaw-2802	1013	6	drafting	drafting	NOUN
taxlaw-2802	1013	7	requirements	requirement	NOUN
taxlaw-2802	1013	8	of	of	ADP
taxlaw-2802	1013	9	circular	circular	ADJ
taxlaw-2802	1013	10	230	230	NUM
taxlaw-2802	1013	11	§	§	PROPN
taxlaw-2802	1013	12	10.35(c	10.35(c	NUM
taxlaw-2802	1013	13	)	)	PUNCT
taxlaw-2802	1013	14	are	be	AUX
taxlaw-2802	1013	15	necessary	necessary	ADJ
taxlaw-2802	1013	16	to	to	PART
taxlaw-2802	1013	17	curb	curb	VERB
taxlaw-2802	1013	18	abusive	abusive	ADJ
taxlaw-2802	1013	19	shelters	shelter	NOUN
taxlaw-2802	1013	20	.	.	PUNCT
taxlaw-2802	1014	1	as	as	SCONJ
taxlaw-2802	1014	2	they	they	PRON
taxlaw-2802	1014	3	currently	currently	ADV
taxlaw-2802	1014	4	stand	stand	VERB
taxlaw-2802	1014	5	,	,	PUNCT
taxlaw-2802	1014	6	however	however	ADV
taxlaw-2802	1014	7	,	,	PUNCT
taxlaw-2802	1014	8	those	those	DET
taxlaw-2802	1014	9	requirements	requirement	NOUN
taxlaw-2802	1014	10	also	also	ADV
taxlaw-2802	1014	11	place	place	VERB
taxlaw-2802	1014	12	unreasonable	unreasonable	ADJ
taxlaw-2802	1014	13	and	and	CCONJ
taxlaw-2802	1014	14	unwarranted	unwarranted	ADJ
taxlaw-2802	1014	15	burdens	burden	NOUN
taxlaw-2802	1014	16	on	on	ADP
taxlaw-2802	1014	17	the	the	DET
taxlaw-2802	1014	18	provision	provision	NOUN
taxlaw-2802	1014	19	of	of	ADP
taxlaw-2802	1014	20	tax	tax	NOUN
taxlaw-2802	1014	21	advice	advice	NOUN
taxlaw-2802	1014	22	in	in	ADP
taxlaw-2802	1014	23	connection	connection	NOUN
taxlaw-2802	1014	24	with	with	ADP
taxlaw-2802	1014	25	practically	practically	ADV
taxlaw-2802	1014	26	all	all	PRON
taxlaw-2802	1014	27	legitimate	legitimate	ADJ
taxlaw-2802	1014	28	,	,	PUNCT
taxlaw-2802	1014	29	non	non	ADJ
taxlaw-2802	1014	30	-	-	ADJ
taxlaw-2802	1014	31	shelter	shelter	ADJ
taxlaw-2802	1014	32	-	-	PUNCT
taxlaw-2802	1014	33	related	relate	VERB
taxlaw-2802	1014	34	tax	tax	NOUN
taxlaw-2802	1014	35	planning.206	planning.206	NOUN
taxlaw-2802	1014	36	as	as	SCONJ
taxlaw-2802	1014	37	discussed	discuss	VERB
taxlaw-2802	1014	38	above	above	ADV
taxlaw-2802	1014	39	,	,	PUNCT
taxlaw-2802	1014	40	this	this	PRON
taxlaw-2802	1014	41	is	be	AUX
taxlaw-2802	1014	42	because	because	SCONJ
taxlaw-2802	1014	43	“	"	PUNCT
taxlaw-2802	1014	44	covered	covered	ADJ
taxlaw-2802	1014	45	opinions	opinion	NOUN
taxlaw-2802	1014	46	”	"	PUNCT
taxlaw-2802	1014	47	under	under	ADP
taxlaw-2802	1014	48	the	the	DET
taxlaw-2802	1014	49	regulations	regulation	NOUN
taxlaw-2802	1014	50	include	include	VERB
taxlaw-2802	1014	51	“	"	PUNCT
taxlaw-2802	1014	52	reliance	reliance	NOUN
taxlaw-2802	1014	53	opinions	opinion	NOUN
taxlaw-2802	1014	54	”	"	PUNCT
taxlaw-2802	1014	55	that	that	PRON
taxlaw-2802	1014	56	relate	relate	VERB
taxlaw-2802	1014	57	to	to	ADP
taxlaw-2802	1014	58	significant	significant	ADJ
taxlaw-2802	1014	59	purpose	purpose	NOUN
taxlaw-2802	1014	60	transactions	transaction	NOUN
taxlaw-2802	1014	61	,	,	PUNCT
taxlaw-2802	1014	62	and	and	CCONJ
taxlaw-2802	1014	63	the	the	DET
taxlaw-2802	1014	64	“	"	PUNCT
taxlaw-2802	1014	65	significant	significant	ADJ
taxlaw-2802	1014	66	purpose	purpose	NOUN
taxlaw-2802	1014	67	”	"	PUNCT
taxlaw-2802	1014	68	concept	concept	NOUN
taxlaw-2802	1014	69	is	be	AUX
taxlaw-2802	1014	70	so	so	ADV
taxlaw-2802	1014	71	broad	broad	ADJ
taxlaw-2802	1014	72	that	that	SCONJ
taxlaw-2802	1014	73	it	it	PRON
taxlaw-2802	1014	74	encompasses	encompass	VERB
taxlaw-2802	1014	75	nearly	nearly	ADV
taxlaw-2802	1014	76	every	every	PRON
taxlaw-2802	1014	77	tax	tax	NOUN
taxlaw-2802	1014	78	question	question	NOUN
taxlaw-2802	1014	79	that	that	SCONJ
taxlaw-2802	1014	80	any	any	DET
taxlaw-2802	1014	81	tax	tax	NOUN
taxlaw-2802	1014	82	practitioner	practitioner	NOUN
taxlaw-2802	1014	83	might	might	AUX
taxlaw-2802	1014	84	ever	ever	ADV
taxlaw-2802	1014	85	handle.207	handle.207	VERB
taxlaw-2802	1014	86	therefore	therefore	ADV
taxlaw-2802	1014	87	,	,	PUNCT
taxlaw-2802	1014	88	the	the	DET
taxlaw-2802	1014	89	first	first	ADJ
taxlaw-2802	1014	90	order	order	NOUN
taxlaw-2802	1014	91	of	of	ADP
taxlaw-2802	1014	92	business	business	NOUN
taxlaw-2802	1014	93	in	in	ADP
taxlaw-2802	1014	94	fixing	fix	VERB
taxlaw-2802	1014	95	the	the	DET
taxlaw-2802	1014	96	covered	covered	ADJ
taxlaw-2802	1014	97	opinion	opinion	NOUN
taxlaw-2802	1014	98	regulations	regulation	NOUN
taxlaw-2802	1014	99	is	be	AUX
taxlaw-2802	1014	100	to	to	PART
taxlaw-2802	1014	101	narrow	narrow	VERB
taxlaw-2802	1014	102	the	the	DET
taxlaw-2802	1014	103	scope	scope	NOUN
taxlaw-2802	1014	104	of	of	ADP
taxlaw-2802	1014	105	what	what	PRON
taxlaw-2802	1014	106	constitutes	constitute	VERB
taxlaw-2802	1014	107	a	a	DET
taxlaw-2802	1014	108	significant	significant	ADJ
taxlaw-2802	1014	109	purpose	purpose	NOUN
taxlaw-2802	1014	110	transaction	transaction	NOUN
taxlaw-2802	1014	111	.	.	PUNCT
taxlaw-2802	1015	1	there	there	PRON
taxlaw-2802	1015	2	is	be	VERB
taxlaw-2802	1015	3	little	little	ADJ
taxlaw-2802	1015	4	debate	debate	NOUN
taxlaw-2802	1015	5	that	that	SCONJ
taxlaw-2802	1015	6	the	the	DET
taxlaw-2802	1015	7	“	"	PUNCT
taxlaw-2802	1015	8	significant	significant	ADJ
taxlaw-2802	1015	9	purpose	purpose	NOUN
taxlaw-2802	1015	10	”	"	PUNCT
taxlaw-2802	1015	11	prong	prong	NOUN
taxlaw-2802	1015	12	of	of	ADP
taxlaw-2802	1015	13	the	the	DET
taxlaw-2802	1015	14	“	"	PUNCT
taxlaw-2802	1015	15	covered	covered	ADJ
taxlaw-2802	1015	16	opinion	opinion	NOUN
taxlaw-2802	1015	17	”	"	PUNCT
taxlaw-2802	1015	18	definition	definition	NOUN
taxlaw-2802	1015	19	goes	go	VERB
taxlaw-2802	1015	20	much	much	ADV
taxlaw-2802	1015	21	further	far	ADV
taxlaw-2802	1015	22	than	than	ADP
taxlaw-2802	1015	23	the	the	DET
taxlaw-2802	1015	24	tax	tax	NOUN
taxlaw-2802	1015	25	shelter	shelter	NOUN
taxlaw-2802	1015	26	activity	activity	NOUN
taxlaw-2802	1015	27	that	that	PRON
taxlaw-2802	1015	28	the	the	DET
taxlaw-2802	1015	29	covered	covered	ADJ
taxlaw-2802	1015	30	opinion	opinion	NOUN
taxlaw-2802	1015	31	regulations	regulation	NOUN
taxlaw-2802	1015	32	were	be	AUX
taxlaw-2802	1015	33	intended	intend	VERB
taxlaw-2802	1015	34	to	to	PART
taxlaw-2802	1015	35	regulate	regulate	VERB
taxlaw-2802	1015	36	.	.	PUNCT
taxlaw-2802	1016	1	indeed	indeed	ADV
taxlaw-2802	1016	2	,	,	PUNCT
taxlaw-2802	1016	3	even	even	ADV
taxlaw-2802	1016	4	the	the	DET
taxlaw-2802	1016	5	irs	irs	PROPN
taxlaw-2802	1016	6	itself	itself	PRON
taxlaw-2802	1016	7	has	have	AUX
taxlaw-2802	1016	8	acknowledged	acknowledge	VERB
taxlaw-2802	1016	9	that	that	SCONJ
taxlaw-2802	1016	10	the	the	DET
taxlaw-2802	1016	11	current	current	ADJ
taxlaw-2802	1016	12	“	"	PUNCT
taxlaw-2802	1016	13	significant	significant	ADJ
taxlaw-2802	1016	14	purpose	purpose	NOUN
taxlaw-2802	1016	15	”	"	PUNCT
taxlaw-2802	1016	16	phrasing	phrasing	NOUN
taxlaw-2802	1016	17	is	be	AUX
taxlaw-2802	1016	18	too	too	ADV
taxlaw-2802	1016	19	broad.208	broad.208	NOUN
taxlaw-2802	1016	20	at	at	ADP
taxlaw-2802	1016	21	the	the	DET
taxlaw-2802	1016	22	same	same	ADJ
taxlaw-2802	1016	23	time	time	NOUN
taxlaw-2802	1016	24	,	,	PUNCT
taxlaw-2802	1016	25	the	the	DET
taxlaw-2802	1016	26	irs	irs	PROPN
taxlaw-2802	1016	27	has	have	AUX
taxlaw-2802	1016	28	thus	thus	ADV
taxlaw-2802	1016	29	far	far	ADV
taxlaw-2802	1016	30	been	be	AUX
taxlaw-2802	1016	31	reluctant	reluctant	ADJ
taxlaw-2802	1016	32	to	to	PART
taxlaw-2802	1016	33	address	address	VERB
taxlaw-2802	1016	34	the	the	DET
taxlaw-2802	1016	35	problem.209	problem.209	NOUN
taxlaw-2802	1016	36	presumably	presumably	ADV
taxlaw-2802	1016	37	,	,	PUNCT
taxlaw-2802	1016	38	this	this	DET
taxlaw-2802	1016	39	reluctance	reluctance	NOUN
taxlaw-2802	1016	40	is	be	AUX
taxlaw-2802	1016	41	borne	bear	VERB
taxlaw-2802	1016	42	out	out	ADP
taxlaw-2802	1016	43	of	of	ADP
taxlaw-2802	1016	44	concern	concern	NOUN
taxlaw-2802	1016	45	that	that	SCONJ
taxlaw-2802	1016	46	any	any	DET
taxlaw-2802	1016	47	attempt	attempt	NOUN
taxlaw-2802	1016	48	to	to	PART
taxlaw-2802	1016	49	reduce	reduce	VERB
taxlaw-2802	1016	50	the	the	DET
taxlaw-2802	1016	51	ambit	ambit	NOUN
taxlaw-2802	1016	52	of	of	ADP
taxlaw-2802	1016	53	the	the	DET
taxlaw-2802	1016	54	“	"	PUNCT
taxlaw-2802	1016	55	significant	significant	ADJ
taxlaw-2802	1016	56	purpose	purpose	NOUN
taxlaw-2802	1016	57	”	"	PUNCT
taxlaw-2802	1016	58	rules	rule	NOUN
taxlaw-2802	1016	59	may	may	AUX
taxlaw-2802	1016	60	prevent	prevent	VERB
taxlaw-2802	1016	61	the	the	DET
taxlaw-2802	1016	62	regulations	regulation	NOUN
taxlaw-2802	1016	63	from	from	ADP
taxlaw-2802	1016	64	reaching	reach	VERB
taxlaw-2802	1016	65	potentially	potentially	ADV
taxlaw-2802	1016	66	abusive	abusive	ADJ
taxlaw-2802	1016	67	activities	activity	NOUN
taxlaw-2802	1016	68	that	that	PRON
taxlaw-2802	1016	69	somehow	somehow	ADV
taxlaw-2802	1016	70	escape	escape	VERB
taxlaw-2802	1016	71	the	the	DET
taxlaw-2802	1016	72	listed	list	VERB
taxlaw-2802	1016	73	transaction	transaction	NOUN
taxlaw-2802	1016	74	and	and	CCONJ
taxlaw-2802	1016	75	principal	principal	ADJ
taxlaw-2802	1016	76	purpose	purpose	NOUN
taxlaw-2802	1016	77	transaction	transaction	NOUN
taxlaw-2802	1016	78	categories	category	NOUN
taxlaw-2802	1016	79	.	.	PUNCT
taxlaw-2802	1017	1	a	a	DET
taxlaw-2802	1017	2	call	call	NOUN
taxlaw-2802	1017	3	simply	simply	ADV
taxlaw-2802	1017	4	to	to	PART
taxlaw-2802	1017	5	delete	delete	VERB
taxlaw-2802	1017	6	the	the	DET
taxlaw-2802	1017	7	“	"	PUNCT
taxlaw-2802	1017	8	significant	significant	ADJ
taxlaw-2802	1017	9	purpose	purpose	NOUN
taxlaw-2802	1017	10	”	"	PUNCT
taxlaw-2802	1017	11	category	category	NOUN
taxlaw-2802	1017	12	,	,	PUNCT
taxlaw-2802	1017	13	though	though	SCONJ
taxlaw-2802	1017	14	tempting	tempting	ADJ
taxlaw-2802	1017	15	,	,	PUNCT
taxlaw-2802	1017	16	is	be	AUX
taxlaw-2802	1017	17	almost	almost	ADV
taxlaw-2802	1017	18	certainly	certainly	ADV
taxlaw-2802	1017	19	a	a	DET
taxlaw-2802	1017	20	non	non	ADJ
taxlaw-2802	1017	21	-	-	ADJ
taxlaw-2802	1017	22	starter	starter	ADJ
taxlaw-2802	1017	23	,	,	PUNCT
taxlaw-2802	1017	24	because	because	SCONJ
taxlaw-2802	1017	25	it	it	PRON
taxlaw-2802	1017	26	ignores	ignore	VERB
taxlaw-2802	1017	27	that	that	SCONJ
taxlaw-2802	1017	28	legitimate	legitimate	ADJ
taxlaw-2802	1017	29	concern	concern	NOUN
taxlaw-2802	1017	30	.	.	PUNCT
taxlaw-2802	1018	1	similarly	similarly	ADV
taxlaw-2802	1018	2	,	,	PUNCT
taxlaw-2802	1018	3	making	make	VERB
taxlaw-2802	1018	4	“	"	PUNCT
taxlaw-2802	1018	5	significant	significant	ADJ
taxlaw-2802	1018	6	purpose	purpose	NOUN
taxlaw-2802	1018	7	”	"	PUNCT
taxlaw-2802	1018	8	transactions	transaction	NOUN
taxlaw-2802	1018	9	synonymous	synonymous	ADJ
taxlaw-2802	1018	10	with	with	ADP
taxlaw-2802	1018	11	“	"	PUNCT
taxlaw-2802	1018	12	reportable	reportable	ADJ
taxlaw-2802	1018	13	transactions	transaction	NOUN
taxlaw-2802	1018	14	”	"	PUNCT
taxlaw-2802	1018	15	under	under	ADP
taxlaw-2802	1018	16	§	§	PROPN
taxlaw-2802	1018	17	6707a	6707a	NOUN
taxlaw-2802	1018	18	of	of	ADP
taxlaw-2802	1018	19	the	the	DET
taxlaw-2802	1018	20	code	code	NOUN
taxlaw-2802	1018	21	,	,	PUNCT
taxlaw-2802	1018	22	though	though	SCONJ
taxlaw-2802	1018	23	elegant	elegant	ADJ
taxlaw-2802	1018	24	in	in	ADP
taxlaw-2802	1018	25	its	its	PRON
taxlaw-2802	1018	26	simplicity	simplicity	NOUN
taxlaw-2802	1018	27	,	,	PUNCT
taxlaw-2802	1018	28	would	would	AUX
taxlaw-2802	1018	29	not	not	PART
taxlaw-2802	1018	30	work	work	VERB
taxlaw-2802	1018	31	because	because	SCONJ
taxlaw-2802	1018	32	the	the	DET
taxlaw-2802	1018	33	universe	universe	NOUN
taxlaw-2802	1018	34	of	of	ADP
taxlaw-2802	1018	35	reportable	reportable	ADJ
taxlaw-2802	1018	36	transactions	transaction	NOUN
taxlaw-2802	1018	37	is	be	AUX
taxlaw-2802	1018	38	narrower	narrow	ADJ
taxlaw-2802	1018	39	than	than	ADP
taxlaw-2802	1018	40	the	the	DET
taxlaw-2802	1018	41	universe	universe	NOUN
taxlaw-2802	1018	42	of	of	ADP
taxlaw-2802	1018	43	all	all	DET
taxlaw-2802	1018	44	tax	tax	NOUN
taxlaw-2802	1018	45	shelters.210	shelters.210	NOUN
taxlaw-2802	1018	46	the	the	DET
taxlaw-2802	1018	47	206	206	NUM
taxlaw-2802	1018	48	.	.	PUNCT
taxlaw-2802	1019	1	for	for	ADP
taxlaw-2802	1019	2	further	further	ADJ
taxlaw-2802	1019	3	discussion	discussion	NOUN
taxlaw-2802	1019	4	of	of	ADP
taxlaw-2802	1019	5	those	those	DET
taxlaw-2802	1019	6	burdens	burden	NOUN
taxlaw-2802	1019	7	,	,	PUNCT
taxlaw-2802	1019	8	see	see	VERB
taxlaw-2802	1019	9	supra	supra	ADJ
taxlaw-2802	1019	10	part	part	NOUN
taxlaw-2802	1019	11	iv.a	iv.a	PROPN
taxlaw-2802	1019	12	-	-	PUNCT
taxlaw-2802	1019	13	f.	f.	PROPN
taxlaw-2802	1019	14	207	207	NUM
taxlaw-2802	1019	15	.	.	PUNCT
taxlaw-2802	1020	1	see	see	VERB
taxlaw-2802	1020	2	supra	supra	PROPN
taxlaw-2802	1020	3	part	part	PROPN
taxlaw-2802	1020	4	iv.e	iv.e	NOUN
taxlaw-2802	1020	5	and	and	CCONJ
taxlaw-2802	1020	6	text	text	NOUN
taxlaw-2802	1020	7	accompanying	accompanying	ADJ
taxlaw-2802	1020	8	notes	note	NOUN
taxlaw-2802	1020	9	14	14	NUM
taxlaw-2802	1020	10	-	-	SYM
taxlaw-2802	1020	11	15	15	NUM
taxlaw-2802	1020	12	.	.	NOUN
taxlaw-2802	1020	13	208	208	NUM
taxlaw-2802	1020	14	.	.	PUNCT
taxlaw-2802	1021	1	swartz	swartz	PROPN
taxlaw-2802	1021	2	&	&	CCONJ
taxlaw-2802	1021	3	bertrand	bertrand	PROPN
taxlaw-2802	1021	4	,	,	PUNCT
taxlaw-2802	1021	5	supra	supra	PROPN
taxlaw-2802	1021	6	note	note	PROPN
taxlaw-2802	1021	7	46	46	NUM
taxlaw-2802	1021	8	,	,	PUNCT
taxlaw-2802	1021	9	at	at	ADP
taxlaw-2802	1021	10	257	257	NUM
taxlaw-2802	1021	11	n.240	n.240	NOUN
taxlaw-2802	1021	12	(	(	PUNCT
taxlaw-2802	1021	13	“	"	PUNCT
taxlaw-2802	1021	14	an	an	DET
taxlaw-2802	1021	15	irs	irs	PROPN
taxlaw-2802	1021	16	official	official	NOUN
taxlaw-2802	1021	17	recently	recently	ADV
taxlaw-2802	1021	18	acknowledged	acknowledge	VERB
taxlaw-2802	1021	19	that	that	SCONJ
taxlaw-2802	1021	20	the	the	DET
taxlaw-2802	1021	21	‘	'	PUNCT
taxlaw-2802	1021	22	significant	significant	ADJ
taxlaw-2802	1021	23	purpose	purpose	NOUN
taxlaw-2802	1021	24	’	'	PUNCT
taxlaw-2802	1021	25	definition	definition	NOUN
taxlaw-2802	1021	26	is	be	AUX
taxlaw-2802	1021	27	‘	'	PUNCT
taxlaw-2802	1021	28	too	too	ADV
taxlaw-2802	1021	29	broad	broad	ADJ
taxlaw-2802	1021	30	.	.	PUNCT
taxlaw-2802	1021	31	’	'	PUNCT
taxlaw-2802	1021	32	”	"	PUNCT
taxlaw-2802	1021	33	)	)	PUNCT
taxlaw-2802	1021	34	(	(	PUNCT
taxlaw-2802	1021	35	quoting	quote	VERB
taxlaw-2802	1021	36	�	�	PROPN
taxlaw-2802	1021	37	amorato	amorato	PROPN
taxlaw-2802	1021	38	says	say	VERB
taxlaw-2802	1021	39	service	service	PROPN
taxlaw-2802	1021	40	’s	’s	PART
taxlaw-2802	1021	41	study	study	NOUN
taxlaw-2802	1021	42	group	group	NOUN
taxlaw-2802	1021	43	to	to	PART
taxlaw-2802	1021	44	consider	consider	VERB
taxlaw-2802	1021	45	changing	change	VERB
taxlaw-2802	1021	46	circular	circular	ADJ
taxlaw-2802	1021	47	230	230	NUM
taxlaw-2802	1021	48	rules	rule	NOUN
taxlaw-2802	1021	49	,	,	PUNCT
taxlaw-2802	1021	50	daily	daily	ADJ
taxlaw-2802	1021	51	tax	tax	NOUN
taxlaw-2802	1021	52	report	report	NOUN
taxlaw-2802	1021	53	,	,	PUNCT
taxlaw-2802	1021	54	march	march	PROPN
taxlaw-2802	1021	55	6	6	NUM
taxlaw-2802	1021	56	,	,	PUNCT
taxlaw-2802	1021	57	2006	2006	NUM
taxlaw-2802	1021	58	,	,	PUNCT
taxlaw-2802	1021	59	at	at	ADP
taxlaw-2802	1021	60	g-9	g-9	PROPN
taxlaw-2802	1021	61	)	)	PUNCT
taxlaw-2802	1021	62	.	.	PUNCT
taxlaw-2802	1022	1	209	209	NUM
taxlaw-2802	1022	2	.	.	PUNCT
taxlaw-2802	1023	1	in	in	ADP
taxlaw-2802	1023	2	fact	fact	NOUN
taxlaw-2802	1023	3	,	,	PUNCT
taxlaw-2802	1023	4	“	"	PUNCT
taxlaw-2802	1023	5	the	the	DET
taxlaw-2802	1023	6	irs	irs	PROPN
taxlaw-2802	1023	7	is	be	AUX
taxlaw-2802	1023	8	on	on	ADP
taxlaw-2802	1023	9	record	record	NOUN
taxlaw-2802	1023	10	as	as	ADP
taxlaw-2802	1023	11	stating	state	VERB
taxlaw-2802	1023	12	not	not	PART
taxlaw-2802	1023	13	to	to	PART
taxlaw-2802	1023	14	‘	'	PUNCT
taxlaw-2802	1023	15	expect	expect	VERB
taxlaw-2802	1023	16	to	to	PART
taxlaw-2802	1023	17	see	see	VERB
taxlaw-2802	1023	18	a	a	DET
taxlaw-2802	1023	19	definition	definition	NOUN
taxlaw-2802	1023	20	of	of	ADP
taxlaw-2802	1023	21	significant	significant	ADJ
taxlaw-2802	1023	22	purpose	purpose	NOUN
taxlaw-2802	1023	23	.	.	PUNCT
taxlaw-2802	1023	24	’	'	PUNCT
taxlaw-2802	1023	25	”	"	PUNCT
taxlaw-2802	1023	26	vasquez	vasquez	PROPN
taxlaw-2802	1023	27	&	&	CCONJ
taxlaw-2802	1023	28	vasquez	vasquez	PROPN
taxlaw-2802	1023	29	,	,	PUNCT
taxlaw-2802	1023	30	supra	supra	PROPN
taxlaw-2802	1023	31	note	note	PROPN
taxlaw-2802	1023	32	56	56	NUM
taxlaw-2802	1023	33	,	,	PUNCT
taxlaw-2802	1023	34	at	at	ADP
taxlaw-2802	1023	35	297	297	NUM
taxlaw-2802	1023	36	(	(	PUNCT
taxlaw-2802	1023	37	quoting	quote	VERB
taxlaw-2802	1023	38	sheryl	sheryl	PROPN
taxlaw-2802	1023	39	stratton	stratton	PROPN
taxlaw-2802	1023	40	,	,	PUNCT
taxlaw-2802	1023	41	aba	aba	PROPN
taxlaw-2802	1023	42	tax	tax	NOUN
taxlaw-2802	1023	43	section	section	NOUN
taxlaw-2802	1023	44	meeting	meeting	NOUN
taxlaw-2802	1023	45	:	:	PUNCT
taxlaw-2802	1023	46	tax	tax	NOUN
taxlaw-2802	1023	47	officials	official	NOUN
taxlaw-2802	1023	48	spar	spar	VERB
taxlaw-2802	1023	49	with	with	ADP
taxlaw-2802	1023	50	tax	tax	NOUN
taxlaw-2802	1023	51	bar	bar	NOUN
taxlaw-2802	1023	52	over	over	ADP
taxlaw-2802	1023	53	circular	circular	ADJ
taxlaw-2802	1023	54	230	230	NUM
taxlaw-2802	1023	55	,	,	PUNCT
taxlaw-2802	1023	56	107	107	NUM
taxlaw-2802	1023	57	tax	tax	NOUN
taxlaw-2802	1023	58	notes	note	NOUN
taxlaw-2802	1023	59	1082	1082	NUM
taxlaw-2802	1023	60	,	,	PUNCT
taxlaw-2802	1023	61	1083	1083	NUM
taxlaw-2802	1023	62	(	(	PUNCT
taxlaw-2802	1023	63	2005	2005	NUM
taxlaw-2802	1023	64	)	)	PUNCT
taxlaw-2802	1023	65	)	)	PUNCT
taxlaw-2802	1023	66	.	.	PUNCT
taxlaw-2802	1024	1	210	210	NUM
taxlaw-2802	1024	2	.	.	PUNCT
taxlaw-2802	1025	1	a	a	DET
taxlaw-2802	1025	2	tax	tax	NOUN
taxlaw-2802	1025	3	shelter	shelter	NOUN
taxlaw-2802	1025	4	that	that	PRON
taxlaw-2802	1025	5	is	be	AUX
taxlaw-2802	1025	6	not	not	PART
taxlaw-2802	1025	7	a	a	DET
taxlaw-2802	1025	8	listed	list	VERB
taxlaw-2802	1025	9	transaction	transaction	NOUN
taxlaw-2802	1025	10	,	,	PUNCT
taxlaw-2802	1025	11	a	a	DET
taxlaw-2802	1025	12	confidential	confidential	ADJ
taxlaw-2802	1025	13	transaction	transaction	NOUN
taxlaw-2802	1025	14	,	,	PUNCT
taxlaw-2802	1025	15	a	a	DET
taxlaw-2802	1025	16	transaction	transaction	NOUN
taxlaw-2802	1025	17	with	with	ADP
taxlaw-2802	1025	18	contractual	contractual	ADJ
taxlaw-2802	1025	19	protections	protection	NOUN
taxlaw-2802	1025	20	or	or	CCONJ
taxlaw-2802	1025	21	a	a	DET
taxlaw-2802	1025	22	so	so	ADV
taxlaw-2802	1025	23	-	-	PUNCT
taxlaw-2802	1025	24	called	call	VERB
taxlaw-2802	1025	25	transaction	transaction	NOUN
taxlaw-2802	1025	26	of	of	ADP
taxlaw-2802	1025	27	interest	interest	NOUN
taxlaw-2802	1025	28	,	,	PUNCT
taxlaw-2802	1025	29	is	be	AUX
taxlaw-2802	1025	30	not	not	PART
taxlaw-2802	1025	31	a	a	DET
taxlaw-2802	1025	32	reportable	reportable	ADJ
taxlaw-2802	1025	33	2011	2011	NUM
taxlaw-2802	1025	34	]	]	X
taxlaw-2802	1025	35	circular	circular	PROPN
taxlaw-2802	1025	36	argume	argume	PROPN
taxlaw-2802	1025	37	�	�	PROPN
taxlaw-2802	1025	38	t	t	PROPN
taxlaw-2802	1025	39	191	191	NUM
taxlaw-2802	1025	40	challenge	challenge	NOUN
taxlaw-2802	1025	41	,	,	PUNCT
taxlaw-2802	1025	42	then	then	ADV
taxlaw-2802	1025	43	,	,	PUNCT
taxlaw-2802	1025	44	is	be	AUX
taxlaw-2802	1025	45	this	this	PRON
taxlaw-2802	1025	46	:	:	PUNCT
taxlaw-2802	1025	47	how	how	SCONJ
taxlaw-2802	1025	48	do	do	AUX
taxlaw-2802	1025	49	we	we	PRON
taxlaw-2802	1025	50	narrow	narrow	VERB
taxlaw-2802	1025	51	the	the	DET
taxlaw-2802	1025	52	concept	concept	NOUN
taxlaw-2802	1025	53	of	of	ADP
taxlaw-2802	1025	54	what	what	PRON
taxlaw-2802	1025	55	constitutes	constitute	VERB
taxlaw-2802	1025	56	a	a	DET
taxlaw-2802	1025	57	“	"	PUNCT
taxlaw-2802	1025	58	significant	significant	ADJ
taxlaw-2802	1025	59	purpose	purpose	NOUN
taxlaw-2802	1025	60	”	"	PUNCT
taxlaw-2802	1025	61	for	for	ADP
taxlaw-2802	1025	62	purposes	purpose	NOUN
taxlaw-2802	1025	63	of	of	ADP
taxlaw-2802	1025	64	a	a	DET
taxlaw-2802	1025	65	covered	cover	VERB
taxlaw-2802	1025	66	opinion	opinion	NOUN
taxlaw-2802	1025	67	,	,	PUNCT
taxlaw-2802	1025	68	so	so	SCONJ
taxlaw-2802	1025	69	that	that	SCONJ
taxlaw-2802	1025	70	the	the	DET
taxlaw-2802	1025	71	regulations	regulation	NOUN
taxlaw-2802	1025	72	cease	cease	VERB
taxlaw-2802	1025	73	to	to	PART
taxlaw-2802	1025	74	impose	impose	VERB
taxlaw-2802	1025	75	on	on	ADP
taxlaw-2802	1025	76	non	non	ADJ
taxlaw-2802	1025	77	-	-	ADJ
taxlaw-2802	1025	78	shelter	shelter	ADJ
taxlaw-2802	1025	79	-	-	PUNCT
taxlaw-2802	1025	80	related	relate	VERB
taxlaw-2802	1025	81	advice	advice	NOUN
taxlaw-2802	1025	82	,	,	PUNCT
taxlaw-2802	1025	83	but	but	CCONJ
taxlaw-2802	1025	84	so	so	SCONJ
taxlaw-2802	1025	85	that	that	SCONJ
taxlaw-2802	1025	86	they	they	PRON
taxlaw-2802	1025	87	also	also	ADV
taxlaw-2802	1025	88	continue	continue	VERB
taxlaw-2802	1025	89	to	to	PART
taxlaw-2802	1025	90	apply	apply	VERB
taxlaw-2802	1025	91	to	to	ADP
taxlaw-2802	1025	92	all	all	DET
taxlaw-2802	1025	93	potentially	potentially	ADV
taxlaw-2802	1025	94	abusive	abusive	ADJ
taxlaw-2802	1025	95	transactions	transaction	NOUN
taxlaw-2802	1025	96	?	?	PUNCT
taxlaw-2802	1026	1	once	once	ADV
taxlaw-2802	1026	2	again	again	ADV
taxlaw-2802	1026	3	,	,	PUNCT
taxlaw-2802	1026	4	the	the	DET
taxlaw-2802	1026	5	heart	heart	NOUN
taxlaw-2802	1026	6	of	of	ADP
taxlaw-2802	1026	7	the	the	DET
taxlaw-2802	1026	8	answer	answer	NOUN
taxlaw-2802	1026	9	lies	lie	VERB
taxlaw-2802	1026	10	with	with	ADP
taxlaw-2802	1026	11	the	the	DET
taxlaw-2802	1026	12	business	business	NOUN
taxlaw-2802	1026	13	purpose	purpose	NOUN
taxlaw-2802	1026	14	and	and	CCONJ
taxlaw-2802	1026	15	economic	economic	ADJ
taxlaw-2802	1026	16	substance	substance	NOUN
taxlaw-2802	1026	17	doctrines	doctrine	NOUN
taxlaw-2802	1026	18	,	,	PUNCT
taxlaw-2802	1026	19	and	and	CCONJ
taxlaw-2802	1026	20	with	with	ADP
taxlaw-2802	1026	21	the	the	DET
taxlaw-2802	1026	22	fundamental	fundamental	ADJ
taxlaw-2802	1026	23	precept	precept	NOUN
taxlaw-2802	1026	24	that	that	PRON
taxlaw-2802	1026	25	informs	inform	VERB
taxlaw-2802	1026	26	those	those	DET
taxlaw-2802	1026	27	doctrines	doctrine	NOUN
taxlaw-2802	1026	28	.	.	PUNCT
taxlaw-2802	1027	1	as	as	SCONJ
taxlaw-2802	1027	2	noted	note	VERB
taxlaw-2802	1027	3	above	above	ADV
taxlaw-2802	1027	4	,	,	PUNCT
taxlaw-2802	1027	5	the	the	DET
taxlaw-2802	1027	6	basic	basic	ADJ
taxlaw-2802	1027	7	premise	premise	NOUN
taxlaw-2802	1027	8	underlying	underlie	VERB
taxlaw-2802	1027	9	the	the	DET
taxlaw-2802	1027	10	business	business	NOUN
taxlaw-2802	1027	11	purpose	purpose	NOUN
taxlaw-2802	1027	12	and	and	CCONJ
taxlaw-2802	1027	13	economic	economic	ADJ
taxlaw-2802	1027	14	substance	substance	NOUN
taxlaw-2802	1027	15	doctrines	doctrine	NOUN
taxlaw-2802	1027	16	is	be	AUX
taxlaw-2802	1027	17	that	that	SCONJ
taxlaw-2802	1027	18	the	the	DET
taxlaw-2802	1027	19	code	code	NOUN
taxlaw-2802	1027	20	is	be	AUX
taxlaw-2802	1027	21	intended	intend	VERB
taxlaw-2802	1027	22	to	to	PART
taxlaw-2802	1027	23	tax	tax	NOUN
taxlaw-2802	1027	24	income	income	NOUN
taxlaw-2802	1027	25	,	,	PUNCT
taxlaw-2802	1027	26	minus	minus	CCONJ
taxlaw-2802	1027	27	the	the	DET
taxlaw-2802	1027	28	cost	cost	NOUN
taxlaw-2802	1027	29	of	of	ADP
taxlaw-2802	1027	30	producing	produce	VERB
taxlaw-2802	1027	31	such	such	ADJ
taxlaw-2802	1027	32	income.211	income.211	NOUN
taxlaw-2802	1027	33	the	the	DET
taxlaw-2802	1027	34	corollary	corollary	NOUN
taxlaw-2802	1027	35	to	to	ADP
taxlaw-2802	1027	36	that	that	DET
taxlaw-2802	1027	37	foundational	foundational	ADJ
taxlaw-2802	1027	38	rule	rule	NOUN
taxlaw-2802	1027	39	,	,	PUNCT
taxlaw-2802	1027	40	which	which	PRON
taxlaw-2802	1027	41	is	be	AUX
taxlaw-2802	1027	42	reflected	reflect	VERB
taxlaw-2802	1027	43	in	in	ADP
taxlaw-2802	1027	44	the	the	DET
taxlaw-2802	1027	45	two	two	NUM
taxlaw-2802	1027	46	doctrines	doctrine	NOUN
taxlaw-2802	1027	47	,	,	PUNCT
taxlaw-2802	1027	48	is	be	AUX
taxlaw-2802	1027	49	that	that	SCONJ
taxlaw-2802	1027	50	the	the	DET
taxlaw-2802	1027	51	only	only	ADJ
taxlaw-2802	1027	52	legitimate	legitimate	ADJ
taxlaw-2802	1027	53	tax	tax	NOUN
taxlaw-2802	1027	54	deductions	deduction	NOUN
taxlaw-2802	1027	55	are	be	AUX
taxlaw-2802	1027	56	those	those	PRON
taxlaw-2802	1027	57	that	that	PRON
taxlaw-2802	1027	58	arise	arise	VERB
taxlaw-2802	1027	59	from	from	ADP
taxlaw-2802	1027	60	activity	activity	NOUN
taxlaw-2802	1027	61	that	that	PRON
taxlaw-2802	1027	62	was	be	AUX
taxlaw-2802	1027	63	intended	intend	VERB
taxlaw-2802	1027	64	to	to	PART
taxlaw-2802	1027	65	—	—	PUNCT
taxlaw-2802	1027	66	and	and	CCONJ
taxlaw-2802	1027	67	that	that	PRON
taxlaw-2802	1027	68	could	could	AUX
taxlaw-2802	1027	69	reasonably	reasonably	ADV
taxlaw-2802	1027	70	have	have	AUX
taxlaw-2802	1027	71	been	be	AUX
taxlaw-2802	1027	72	expected	expect	VERB
taxlaw-2802	1027	73	to	to	PART
taxlaw-2802	1027	74	—	—	PUNCT
taxlaw-2802	1027	75	produce	produce	VERB
taxlaw-2802	1027	76	pre	pre	ADJ
taxlaw-2802	1027	77	-	-	ADJ
taxlaw-2802	1027	78	tax	tax	ADJ
taxlaw-2802	1027	79	economic	economic	ADJ
taxlaw-2802	1027	80	profit.212	profit.212	NOUN
taxlaw-2802	1027	81	framing	frame	VERB
taxlaw-2802	1027	82	the	the	DET
taxlaw-2802	1027	83	matter	matter	NOUN
taxlaw-2802	1027	84	in	in	ADP
taxlaw-2802	1027	85	this	this	DET
taxlaw-2802	1027	86	way	way	NOUN
taxlaw-2802	1027	87	provides	provide	VERB
taxlaw-2802	1027	88	a	a	DET
taxlaw-2802	1027	89	clear	clear	ADJ
taxlaw-2802	1027	90	basis	basis	NOUN
taxlaw-2802	1027	91	for	for	ADP
taxlaw-2802	1027	92	distinguishing	distinguish	VERB
taxlaw-2802	1027	93	between	between	ADP
taxlaw-2802	1027	94	legitimate	legitimate	ADJ
taxlaw-2802	1027	95	tax	tax	NOUN
taxlaw-2802	1027	96	planning	planning	NOUN
taxlaw-2802	1027	97	and	and	CCONJ
taxlaw-2802	1027	98	abusive	abusive	ADJ
taxlaw-2802	1027	99	tax	tax	NOUN
taxlaw-2802	1027	100	shelters	shelter	NOUN
taxlaw-2802	1027	101	:	:	PUNCT
taxlaw-2802	1027	102	a	a	DET
taxlaw-2802	1027	103	transaction	transaction	NOUN
taxlaw-2802	1027	104	is	be	AUX
taxlaw-2802	1027	105	legitimate	legitimate	ADJ
taxlaw-2802	1027	106	if	if	SCONJ
taxlaw-2802	1027	107	any	any	DET
taxlaw-2802	1027	108	deductions	deduction	NOUN
taxlaw-2802	1027	109	that	that	PRON
taxlaw-2802	1027	110	it	it	PRON
taxlaw-2802	1027	111	creates	create	VERB
taxlaw-2802	1027	112	can	can	AUX
taxlaw-2802	1027	113	be	be	AUX
taxlaw-2802	1027	114	expected	expect	VERB
taxlaw-2802	1027	115	to	to	PART
taxlaw-2802	1027	116	offset	offset	VERB
taxlaw-2802	1027	117	income	income	NOUN
taxlaw-2802	1027	118	that	that	SCONJ
taxlaw-2802	1027	119	the	the	DET
taxlaw-2802	1027	120	transaction	transaction	NOUN
taxlaw-2802	1027	121	itself	itself	PRON
taxlaw-2802	1027	122	produces	produce	VERB
taxlaw-2802	1027	123	.	.	PUNCT
taxlaw-2802	1028	1	in	in	ADP
taxlaw-2802	1028	2	contrast	contrast	NOUN
taxlaw-2802	1028	3	,	,	PUNCT
taxlaw-2802	1028	4	a	a	DET
taxlaw-2802	1028	5	transaction	transaction	NOUN
taxlaw-2802	1028	6	is	be	AUX
taxlaw-2802	1028	7	an	an	DET
taxlaw-2802	1028	8	abusive	abusive	ADJ
taxlaw-2802	1028	9	shelter	shelter	NOUN
taxlaw-2802	1028	10	if	if	SCONJ
taxlaw-2802	1028	11	it	it	PRON
taxlaw-2802	1028	12	is	be	AUX
taxlaw-2802	1028	13	intended	intend	VERB
taxlaw-2802	1028	14	to	to	PART
taxlaw-2802	1028	15	manufacture	manufacture	VERB
taxlaw-2802	1028	16	deductions	deduction	NOUN
taxlaw-2802	1028	17	in	in	ADP
taxlaw-2802	1028	18	order	order	NOUN
taxlaw-2802	1028	19	to	to	PART
taxlaw-2802	1028	20	offset	offset	VERB
taxlaw-2802	1028	21	income	income	NOUN
taxlaw-2802	1028	22	that	that	PRON
taxlaw-2802	1028	23	derives	derive	VERB
taxlaw-2802	1028	24	from	from	ADP
taxlaw-2802	1028	25	other	other	ADJ
taxlaw-2802	1028	26	sources	source	NOUN
taxlaw-2802	1028	27	.	.	PUNCT
taxlaw-2802	1029	1	the	the	DET
taxlaw-2802	1029	2	key	key	NOUN
taxlaw-2802	1029	3	is	be	AUX
taxlaw-2802	1029	4	to	to	PART
taxlaw-2802	1029	5	introduce	introduce	VERB
taxlaw-2802	1029	6	“	"	PUNCT
taxlaw-2802	1029	7	significant	significant	ADJ
taxlaw-2802	1029	8	purpose	purpose	NOUN
taxlaw-2802	1029	9	”	"	PUNCT
taxlaw-2802	1029	10	language	language	NOUN
taxlaw-2802	1029	11	that	that	PRON
taxlaw-2802	1029	12	identifies	identify	VERB
taxlaw-2802	1029	13	the	the	DET
taxlaw-2802	1029	14	latter	latter	ADJ
taxlaw-2802	1029	15	type	type	NOUN
taxlaw-2802	1029	16	of	of	ADP
taxlaw-2802	1029	17	transaction	transaction	NOUN
taxlaw-2802	1029	18	and	and	CCONJ
taxlaw-2802	1029	19	differentiates	differentiate	VERB
taxlaw-2802	1029	20	it	it	PRON
taxlaw-2802	1029	21	from	from	ADP
taxlaw-2802	1029	22	the	the	DET
taxlaw-2802	1029	23	former	former	NOUN
taxlaw-2802	1029	24	.	.	PUNCT
taxlaw-2802	1030	1	i	i	PRON
taxlaw-2802	1030	2	submit	submit	VERB
taxlaw-2802	1030	3	that	that	SCONJ
taxlaw-2802	1030	4	this	this	DET
taxlaw-2802	1030	5	task	task	NOUN
taxlaw-2802	1030	6	could	could	AUX
taxlaw-2802	1030	7	be	be	AUX
taxlaw-2802	1030	8	accomplished	accomplish	VERB
taxlaw-2802	1030	9	through	through	ADP
taxlaw-2802	1030	10	a	a	DET
taxlaw-2802	1030	11	relatively	relatively	ADV
taxlaw-2802	1030	12	straightforward	straightforward	ADJ
taxlaw-2802	1030	13	drafting	drafting	NOUN
taxlaw-2802	1030	14	revision	revision	NOUN
taxlaw-2802	1030	15	to	to	PART
taxlaw-2802	1030	16	circular	circular	VERB
taxlaw-2802	1030	17	230	230	NUM
taxlaw-2802	1030	18	’s	’s	PART
taxlaw-2802	1030	19	“	"	PUNCT
taxlaw-2802	1030	20	covered	covered	ADJ
taxlaw-2802	1030	21	opinion	opinion	NOUN
taxlaw-2802	1030	22	”	"	PUNCT
taxlaw-2802	1030	23	definition	definition	NOUN
taxlaw-2802	1030	24	.	.	PUNCT
taxlaw-2802	1031	1	specifically	specifically	ADV
taxlaw-2802	1031	2	,	,	PUNCT
taxlaw-2802	1031	3	the	the	DET
taxlaw-2802	1031	4	current	current	ADJ
taxlaw-2802	1031	5	language	language	NOUN
taxlaw-2802	1031	6	of	of	ADP
taxlaw-2802	1031	7	the	the	DET
taxlaw-2802	1031	8	“	"	PUNCT
taxlaw-2802	1031	9	significant	significant	ADJ
taxlaw-2802	1031	10	purpose	purpose	NOUN
taxlaw-2802	1031	11	”	"	PUNCT
taxlaw-2802	1031	12	prong	prong	NOUN
taxlaw-2802	1031	13	of	of	ADP
taxlaw-2802	1031	14	that	that	DET
taxlaw-2802	1031	15	definition	definition	NOUN
taxlaw-2802	1031	16	(	(	PUNCT
taxlaw-2802	1031	17	in	in	ADP
taxlaw-2802	1031	18	circular	circular	ADJ
taxlaw-2802	1031	19	230	230	NUM
taxlaw-2802	1031	20	§	§	PROPN
taxlaw-2802	1031	21	10.35(b)(2)(i)(c	10.35(b)(2)(i)(c	NUM
taxlaw-2802	1031	22	)	)	PUNCT
taxlaw-2802	1031	23	)	)	PUNCT
taxlaw-2802	1031	24	should	should	AUX
taxlaw-2802	1031	25	be	be	AUX
taxlaw-2802	1031	26	deleted	delete	VERB
taxlaw-2802	1031	27	in	in	ADP
taxlaw-2802	1031	28	its	its	PRON
taxlaw-2802	1031	29	entirety	entirety	NOUN
taxlaw-2802	1031	30	and	and	CCONJ
taxlaw-2802	1031	31	replaced	replace	VERB
taxlaw-2802	1031	32	by	by	ADP
taxlaw-2802	1031	33	the	the	DET
taxlaw-2802	1031	34	following	follow	VERB
taxlaw-2802	1031	35	definitional	definitional	ADJ
taxlaw-2802	1031	36	phrase	phrase	NOUN
taxlaw-2802	1031	37	:	:	PUNCT
taxlaw-2802	1031	38	“	"	PUNCT
taxlaw-2802	1031	39	any	any	DET
taxlaw-2802	1031	40	partnership	partnership	NOUN
taxlaw-2802	1031	41	or	or	CCONJ
taxlaw-2802	1031	42	other	other	ADJ
taxlaw-2802	1031	43	entity	entity	NOUN
taxlaw-2802	1031	44	,	,	PUNCT
taxlaw-2802	1031	45	any	any	DET
taxlaw-2802	1031	46	investment	investment	NOUN
taxlaw-2802	1031	47	plan	plan	NOUN
taxlaw-2802	1031	48	or	or	CCONJ
taxlaw-2802	1031	49	arrangement	arrangement	NOUN
taxlaw-2802	1031	50	,	,	PUNCT
taxlaw-2802	1031	51	or	or	CCONJ
taxlaw-2802	1031	52	any	any	DET
taxlaw-2802	1031	53	other	other	ADJ
taxlaw-2802	1031	54	plan	plan	NOUN
taxlaw-2802	1031	55	or	or	CCONJ
taxlaw-2802	1031	56	arrangement	arrangement	NOUN
taxlaw-2802	1031	57	,	,	PUNCT
taxlaw-2802	1031	58	a	a	DET
taxlaw-2802	1031	59	significant	significant	ADJ
taxlaw-2802	1031	60	purpose	purpose	NOUN
taxlaw-2802	1031	61	of	of	ADP
taxlaw-2802	1031	62	which	which	PRON
taxlaw-2802	1031	63	is	be	AUX
taxlaw-2802	1031	64	the	the	DET
taxlaw-2802	1031	65	creation	creation	NOUN
taxlaw-2802	1031	66	,	,	PUNCT
taxlaw-2802	1031	67	production	production	NOUN
taxlaw-2802	1031	68	or	or	CCONJ
taxlaw-2802	1031	69	generation	generation	NOUN
taxlaw-2802	1031	70	of	of	ADP
taxlaw-2802	1031	71	losses	loss	NOUN
taxlaw-2802	1031	72	or	or	CCONJ
taxlaw-2802	1031	73	credits	credit	NOUN
taxlaw-2802	1031	74	in	in	ADP
taxlaw-2802	1031	75	order	order	NOUN
taxlaw-2802	1031	76	to	to	PART
taxlaw-2802	1031	77	reduce	reduce	VERB
taxlaw-2802	1031	78	,	,	PUNCT
taxlaw-2802	1031	79	or	or	CCONJ
taxlaw-2802	1031	80	against	against	ADP
taxlaw-2802	1031	81	which	which	PRON
taxlaw-2802	1031	82	to	to	PART
taxlaw-2802	1031	83	offset	offset	VERB
taxlaw-2802	1031	84	,	,	PUNCT
taxlaw-2802	1031	85	income	income	NOUN
taxlaw-2802	1031	86	from	from	ADP
taxlaw-2802	1031	87	sources	source	NOUN
taxlaw-2802	1031	88	other	other	ADJ
taxlaw-2802	1031	89	than	than	ADP
taxlaw-2802	1031	90	such	such	ADJ
taxlaw-2802	1031	91	partnership	partnership	NOUN
taxlaw-2802	1031	92	,	,	PUNCT
taxlaw-2802	1031	93	entity	entity	NOUN
taxlaw-2802	1031	94	,	,	PUNCT
taxlaw-2802	1031	95	plan	plan	NOUN
taxlaw-2802	1031	96	or	or	CCONJ
taxlaw-2802	1031	97	arrangement	arrangement	NOUN
taxlaw-2802	1031	98	.	.	PUNCT
taxlaw-2802	1031	99	”	"	PUNCT
taxlaw-2802	1032	1	this	this	DET
taxlaw-2802	1032	2	phrase	phrase	NOUN
taxlaw-2802	1032	3	captures	capture	VERB
taxlaw-2802	1032	4	any	any	DET
taxlaw-2802	1032	5	endeavor	endeavor	NOUN
taxlaw-2802	1032	6	that	that	PRON
taxlaw-2802	1032	7	should	should	AUX
taxlaw-2802	1032	8	be	be	AUX
taxlaw-2802	1032	9	deemed	deem	VERB
taxlaw-2802	1032	10	abusive	abusive	ADJ
taxlaw-2802	1032	11	,	,	PUNCT
taxlaw-2802	1032	12	based	base	VERB
taxlaw-2802	1032	13	on	on	ADP
taxlaw-2802	1032	14	the	the	DET
taxlaw-2802	1032	15	criteria	criterion	NOUN
taxlaw-2802	1032	16	outlined	outline	VERB
taxlaw-2802	1032	17	above	above	ADV
taxlaw-2802	1032	18	,	,	PUNCT
taxlaw-2802	1032	19	but	but	CCONJ
taxlaw-2802	1032	20	it	it	PRON
taxlaw-2802	1032	21	does	do	AUX
taxlaw-2802	1032	22	not	not	PART
taxlaw-2802	1032	23	encompass	encompass	VERB
taxlaw-2802	1032	24	any	any	DET
taxlaw-2802	1032	25	legitimate	legitimate	ADJ
taxlaw-2802	1032	26	tax	tax	NOUN
taxlaw-2802	1032	27	planning	planning	NOUN
taxlaw-2802	1032	28	activity	activity	NOUN
taxlaw-2802	1032	29	.	.	PUNCT
taxlaw-2802	1033	1	i	i	PRON
taxlaw-2802	1033	2	therefore	therefore	ADV
taxlaw-2802	1033	3	propose	propose	VERB
taxlaw-2802	1033	4	that	that	SCONJ
taxlaw-2802	1033	5	this	this	DET
taxlaw-2802	1033	6	italicized	italicize	VERB
taxlaw-2802	1033	7	language	language	NOUN
taxlaw-2802	1033	8	be	be	AUX
taxlaw-2802	1033	9	substituted	substitute	VERB
taxlaw-2802	1033	10	for	for	ADP
taxlaw-2802	1033	11	the	the	DET
taxlaw-2802	1033	12	current	current	ADJ
taxlaw-2802	1033	13	text	text	NOUN
taxlaw-2802	1033	14	of	of	ADP
taxlaw-2802	1033	15	circular	circular	ADJ
taxlaw-2802	1033	16	230	230	NUM
taxlaw-2802	1033	17	§	§	PROPN
taxlaw-2802	1033	18	10.35(b)(2)(i)(c	10.35(b)(2)(i)(c	NUM
taxlaw-2802	1033	19	)	)	PUNCT
taxlaw-2802	1033	20	.	.	PUNCT
taxlaw-2802	1034	1	in	in	ADP
taxlaw-2802	1034	2	conjunction	conjunction	NOUN
taxlaw-2802	1034	3	with	with	ADP
taxlaw-2802	1034	4	this	this	DET
taxlaw-2802	1034	5	change	change	NOUN
taxlaw-2802	1034	6	,	,	PUNCT
taxlaw-2802	1034	7	transaction	transaction	NOUN
taxlaw-2802	1034	8	if	if	SCONJ
taxlaw-2802	1034	9	it	it	PRON
taxlaw-2802	1034	10	does	do	AUX
taxlaw-2802	1034	11	not	not	PART
taxlaw-2802	1034	12	generate	generate	VERB
taxlaw-2802	1034	13	losses	loss	NOUN
taxlaw-2802	1034	14	above	above	ADP
taxlaw-2802	1034	15	a	a	DET
taxlaw-2802	1034	16	certain	certain	ADJ
taxlaw-2802	1034	17	multi	multi	ADJ
taxlaw-2802	1034	18	-	-	ADJ
taxlaw-2802	1034	19	million	million	NUM
taxlaw-2802	1034	20	-	-	PUNCT
taxlaw-2802	1034	21	dollar	dollar	NOUN
taxlaw-2802	1034	22	threshold	threshold	NOUN
taxlaw-2802	1034	23	.	.	PUNCT
taxlaw-2802	1035	1	see	see	VERB
taxlaw-2802	1035	2	irs	irs	PROPN
taxlaw-2802	1035	3	instructions	instruction	NOUN
taxlaw-2802	1035	4	for	for	ADP
taxlaw-2802	1035	5	form	form	NOUN
taxlaw-2802	1035	6	8886	8886	NUM
taxlaw-2802	1035	7	(	(	PUNCT
taxlaw-2802	1035	8	rev	rev	PROPN
taxlaw-2802	1035	9	.	.	PROPN
taxlaw-2802	1035	10	mar	mar	PROPN
taxlaw-2802	1035	11	.	.	PROPN
taxlaw-2802	1035	12	2010	2010	NUM
taxlaw-2802	1035	13	)	)	PUNCT
taxlaw-2802	1035	14	(	(	PUNCT
taxlaw-2802	1035	15	reportable	reportable	ADJ
taxlaw-2802	1035	16	transaction	transaction	NOUN
taxlaw-2802	1035	17	disclosure	disclosure	NOUN
taxlaw-2802	1035	18	statement	statement	NOUN
taxlaw-2802	1035	19	)	)	PUNCT
taxlaw-2802	1035	20	at	at	ADP
taxlaw-2802	1035	21	1	1	NUM
taxlaw-2802	1035	22	-	-	SYM
taxlaw-2802	1035	23	3	3	NUM
taxlaw-2802	1035	24	.	.	PUNCT
taxlaw-2802	1036	1	the	the	DET
taxlaw-2802	1036	2	covered	covered	ADJ
taxlaw-2802	1036	3	opinion	opinion	NOUN
taxlaw-2802	1036	4	regulations	regulation	NOUN
taxlaw-2802	1036	5	should	should	AUX
taxlaw-2802	1036	6	apply	apply	VERB
taxlaw-2802	1036	7	in	in	ADP
taxlaw-2802	1036	8	the	the	DET
taxlaw-2802	1036	9	context	context	NOUN
taxlaw-2802	1036	10	of	of	ADP
taxlaw-2802	1036	11	all	all	DET
taxlaw-2802	1036	12	tax	tax	NOUN
taxlaw-2802	1036	13	shelter	shelter	NOUN
taxlaw-2802	1036	14	transactions	transaction	NOUN
taxlaw-2802	1036	15	,	,	PUNCT
taxlaw-2802	1036	16	including	include	VERB
taxlaw-2802	1036	17	those	those	PRON
taxlaw-2802	1036	18	which	which	PRON
taxlaw-2802	1036	19	fall	fall	VERB
taxlaw-2802	1036	20	below	below	ADP
taxlaw-2802	1036	21	that	that	DET
taxlaw-2802	1036	22	high	high	ADJ
taxlaw-2802	1036	23	loss	loss	NOUN
taxlaw-2802	1036	24	threshold	threshold	NOUN
taxlaw-2802	1036	25	.	.	PUNCT
taxlaw-2802	1037	1	the	the	DET
taxlaw-2802	1037	2	code	code	NOUN
taxlaw-2802	1037	3	recognizes	recognize	VERB
taxlaw-2802	1037	4	that	that	SCONJ
taxlaw-2802	1037	5	there	there	PRON
taxlaw-2802	1037	6	are	be	VERB
taxlaw-2802	1037	7	tax	tax	NOUN
taxlaw-2802	1037	8	shelters	shelter	NOUN
taxlaw-2802	1037	9	which	which	PRON
taxlaw-2802	1037	10	are	be	AUX
taxlaw-2802	1037	11	not	not	PART
taxlaw-2802	1037	12	reportable	reportable	ADJ
taxlaw-2802	1037	13	transactions	transaction	NOUN
taxlaw-2802	1037	14	,	,	PUNCT
taxlaw-2802	1037	15	and	and	CCONJ
taxlaw-2802	1037	16	code	code	NOUN
taxlaw-2802	1037	17	provisions	provision	NOUN
taxlaw-2802	1037	18	distinguish	distinguish	VERB
taxlaw-2802	1037	19	between	between	ADP
taxlaw-2802	1037	20	the	the	DET
taxlaw-2802	1037	21	two	two	NUM
taxlaw-2802	1037	22	categories	category	NOUN
taxlaw-2802	1037	23	.	.	PUNCT
taxlaw-2802	1038	1	see	see	VERB
taxlaw-2802	1038	2	,	,	PUNCT
taxlaw-2802	1038	3	e.g.	e.g.	ADV
taxlaw-2802	1038	4	,	,	PUNCT
taxlaw-2802	1038	5	i.r.c	i.r.c	NOUN
taxlaw-2802	1038	6	.	.	PUNCT
taxlaw-2802	1039	1	§	§	PROPN
taxlaw-2802	1039	2	6694(a)(2)(c	6694(a)(2)(c	PROPN
taxlaw-2802	1039	3	)	)	PUNCT
taxlaw-2802	1039	4	(	(	PUNCT
taxlaw-2802	1039	5	2010	2010	NUM
taxlaw-2802	1039	6	)	)	PUNCT
taxlaw-2802	1039	7	(	(	PUNCT
taxlaw-2802	1039	8	entitled	entitle	VERB
taxlaw-2802	1039	9	“	"	PUNCT
taxlaw-2802	1039	10	tax	tax	NOUN
taxlaw-2802	1039	11	shelters	shelter	NOUN
taxlaw-2802	1039	12	and	and	CCONJ
taxlaw-2802	1039	13	reportable	reportable	ADJ
taxlaw-2802	1039	14	transactions	transaction	NOUN
taxlaw-2802	1039	15	”	"	PUNCT
taxlaw-2802	1039	16	)	)	PUNCT
taxlaw-2802	1039	17	(	(	PUNCT
taxlaw-2802	1039	18	emphasis	emphasis	NOUN
taxlaw-2802	1039	19	supplied	supply	VERB
taxlaw-2802	1039	20	)	)	PUNCT
taxlaw-2802	1039	21	.	.	PUNCT
taxlaw-2802	1040	1	for	for	ADP
taxlaw-2802	1040	2	further	further	ADJ
taxlaw-2802	1040	3	discussion	discussion	NOUN
taxlaw-2802	1040	4	of	of	ADP
taxlaw-2802	1040	5	what	what	PRON
taxlaw-2802	1040	6	constitutes	constitute	VERB
taxlaw-2802	1040	7	a	a	DET
taxlaw-2802	1040	8	“	"	PUNCT
taxlaw-2802	1040	9	reportable	reportable	ADJ
taxlaw-2802	1040	10	transaction	transaction	NOUN
taxlaw-2802	1040	11	,	,	PUNCT
taxlaw-2802	1040	12	”	"	PUNCT
taxlaw-2802	1040	13	see	see	VERB
taxlaw-2802	1040	14	supra	supra	PROPN
taxlaw-2802	1040	15	note	note	PROPN
taxlaw-2802	1040	16	93	93	NUM
taxlaw-2802	1040	17	.	.	PUNCT
taxlaw-2802	1041	1	211	211	NUM
taxlaw-2802	1041	2	.	.	PUNCT
taxlaw-2802	1042	1	for	for	ADP
taxlaw-2802	1042	2	a	a	DET
taxlaw-2802	1042	3	description	description	NOUN
taxlaw-2802	1042	4	of	of	ADP
taxlaw-2802	1042	5	the	the	DET
taxlaw-2802	1042	6	economic	economic	ADJ
taxlaw-2802	1042	7	substance	substance	NOUN
taxlaw-2802	1042	8	and	and	CCONJ
taxlaw-2802	1042	9	business	business	NOUN
taxlaw-2802	1042	10	purpose	purpose	NOUN
taxlaw-2802	1042	11	doctrines	doctrine	NOUN
taxlaw-2802	1042	12	,	,	PUNCT
taxlaw-2802	1042	13	and	and	CCONJ
taxlaw-2802	1042	14	the	the	DET
taxlaw-2802	1042	15	concepts	concept	NOUN
taxlaw-2802	1042	16	underlying	underlie	VERB
taxlaw-2802	1042	17	them	they	PRON
taxlaw-2802	1042	18	,	,	PUNCT
taxlaw-2802	1042	19	see	see	VERB
taxlaw-2802	1042	20	supra	supra	PROPN
taxlaw-2802	1042	21	note	note	PROPN
taxlaw-2802	1042	22	98	98	NUM
taxlaw-2802	1042	23	.	.	PUNCT
taxlaw-2802	1043	1	see	see	VERB
taxlaw-2802	1043	2	also	also	ADV
taxlaw-2802	1043	3	supra	supra	PROPN
taxlaw-2802	1043	4	note	note	PROPN
taxlaw-2802	1043	5	99	99	NUM
taxlaw-2802	1043	6	(	(	PUNCT
taxlaw-2802	1043	7	for	for	ADP
taxlaw-2802	1043	8	a	a	DET
taxlaw-2802	1043	9	discussion	discussion	NOUN
taxlaw-2802	1043	10	of	of	ADP
taxlaw-2802	1043	11	the	the	DET
taxlaw-2802	1043	12	economic	economic	ADJ
taxlaw-2802	1043	13	substance	substance	NOUN
taxlaw-2802	1043	14	doctrine	doctrine	NOUN
taxlaw-2802	1043	15	as	as	SCONJ
taxlaw-2802	1043	16	recently	recently	ADV
taxlaw-2802	1043	17	incorporated	incorporate	VERB
taxlaw-2802	1043	18	in	in	ADP
taxlaw-2802	1043	19	the	the	DET
taxlaw-2802	1043	20	code	code	NOUN
taxlaw-2802	1043	21	)	)	PUNCT
taxlaw-2802	1043	22	.	.	PUNCT
taxlaw-2802	1044	1	212	212	NUM
taxlaw-2802	1044	2	.	.	PUNCT
taxlaw-2802	1045	1	see	see	VERB
taxlaw-2802	1045	2	rostain	rostain	NOUN
taxlaw-2802	1045	3	,	,	PUNCT
taxlaw-2802	1045	4	supra	supra	PROPN
taxlaw-2802	1045	5	note	note	NOUN
taxlaw-2802	1045	6	73	73	NUM
taxlaw-2802	1045	7	,	,	PUNCT
taxlaw-2802	1045	8	at	at	ADP
taxlaw-2802	1045	9	84	84	NUM
taxlaw-2802	1045	10	-	-	SYM
taxlaw-2802	1045	11	86	86	NUM
taxlaw-2802	1045	12	.	.	PUNCT
taxlaw-2802	1046	1	for	for	ADP
taxlaw-2802	1046	2	further	further	ADJ
taxlaw-2802	1046	3	discussion	discussion	NOUN
taxlaw-2802	1046	4	of	of	ADP
taxlaw-2802	1046	5	these	these	DET
taxlaw-2802	1046	6	concepts	concept	NOUN
taxlaw-2802	1046	7	underlying	underlie	VERB
taxlaw-2802	1046	8	the	the	DET
taxlaw-2802	1046	9	anti	anti	ADJ
taxlaw-2802	1046	10	-	-	ADJ
taxlaw-2802	1046	11	abuse	abuse	ADJ
taxlaw-2802	1046	12	doctrines	doctrine	NOUN
taxlaw-2802	1046	13	,	,	PUNCT
taxlaw-2802	1046	14	see	see	VERB
taxlaw-2802	1046	15	supra	supra	PROPN
taxlaw-2802	1046	16	notes	note	VERB
taxlaw-2802	1046	17	98	98	NUM
taxlaw-2802	1046	18	-	-	SYM
taxlaw-2802	1046	19	99	99	NUM
taxlaw-2802	1046	20	,	,	PUNCT
taxlaw-2802	1046	21	170	170	NUM
taxlaw-2802	1046	22	-	-	SYM
taxlaw-2802	1046	23	71	71	NUM
taxlaw-2802	1046	24	and	and	CCONJ
taxlaw-2802	1046	25	accompanying	accompany	VERB
taxlaw-2802	1046	26	text	text	NOUN
taxlaw-2802	1046	27	.	.	PUNCT
taxlaw-2802	1047	1	columbia	columbia	PROPN
taxlaw-2802	1047	2	jour	jour	PROPN
taxlaw-2802	1047	3	�	�	PROPN
taxlaw-2802	1047	4	al	al	PROPN
taxlaw-2802	1047	5	of	of	ADP
taxlaw-2802	1047	6	tax	tax	NOUN
taxlaw-2802	1047	7	law	law	NOUN
taxlaw-2802	1047	8	[	[	X
taxlaw-2802	1047	9	vol	vol	NOUN
taxlaw-2802	1047	10	2:150	2:150	NUM
taxlaw-2802	1047	11	192	192	NUM
taxlaw-2802	1047	12	written	write	VERB
taxlaw-2802	1047	13	advice	advice	NOUN
taxlaw-2802	1047	14	that	that	PRON
taxlaw-2802	1047	15	is	be	AUX
taxlaw-2802	1047	16	subject	subject	ADJ
taxlaw-2802	1047	17	to	to	ADP
taxlaw-2802	1047	18	conditions	condition	NOUN
taxlaw-2802	1047	19	of	of	ADP
taxlaw-2802	1047	20	confidentiality	confidentiality	NOUN
taxlaw-2802	1047	21	or	or	CCONJ
taxlaw-2802	1047	22	subject	subject	NOUN
taxlaw-2802	1047	23	to	to	ADP
taxlaw-2802	1047	24	contractual	contractual	ADJ
taxlaw-2802	1047	25	protection213	protection213	PROPN
taxlaw-2802	1047	26	should	should	AUX
taxlaw-2802	1047	27	be	be	AUX
taxlaw-2802	1047	28	added	add	VERB
taxlaw-2802	1047	29	as	as	ADP
taxlaw-2802	1047	30	a	a	DET
taxlaw-2802	1047	31	separate	separate	ADJ
taxlaw-2802	1047	32	category	category	NOUN
taxlaw-2802	1047	33	of	of	ADP
taxlaw-2802	1047	34	“	"	PUNCT
taxlaw-2802	1047	35	covered	covered	ADJ
taxlaw-2802	1047	36	opinions	opinion	NOUN
taxlaw-2802	1047	37	”	"	PUNCT
taxlaw-2802	1047	38	under	under	ADP
taxlaw-2802	1047	39	circular	circular	ADJ
taxlaw-2802	1047	40	230	230	NUM
taxlaw-2802	1047	41	§	§	PROPN
taxlaw-2802	1047	42	10.35(b)(2)(i	10.35(b)(2)(i	NUM
taxlaw-2802	1047	43	)	)	PUNCT
taxlaw-2802	1047	44	.	.	PUNCT
taxlaw-2802	1048	1	opinions	opinion	NOUN
taxlaw-2802	1048	2	with	with	ADP
taxlaw-2802	1048	3	those	those	DET
taxlaw-2802	1048	4	characteristics	characteristic	NOUN
taxlaw-2802	1048	5	simply	simply	ADV
taxlaw-2802	1048	6	do	do	AUX
taxlaw-2802	1048	7	not	not	PART
taxlaw-2802	1048	8	arise	arise	VERB
taxlaw-2802	1048	9	in	in	ADP
taxlaw-2802	1048	10	any	any	DET
taxlaw-2802	1048	11	context	context	NOUN
taxlaw-2802	1048	12	other	other	ADJ
taxlaw-2802	1048	13	than	than	ADP
taxlaw-2802	1048	14	tax	tax	NOUN
taxlaw-2802	1048	15	shelters	shelter	NOUN
taxlaw-2802	1048	16	.	.	PUNCT
taxlaw-2802	1049	1	making	make	VERB
taxlaw-2802	1049	2	these	these	DET
taxlaw-2802	1049	3	revisions	revision	NOUN
taxlaw-2802	1049	4	would	would	AUX
taxlaw-2802	1049	5	appropriately	appropriately	ADV
taxlaw-2802	1049	6	narrow	narrow	VERB
taxlaw-2802	1049	7	the	the	DET
taxlaw-2802	1049	8	scope	scope	NOUN
taxlaw-2802	1049	9	of	of	ADP
taxlaw-2802	1049	10	the	the	DET
taxlaw-2802	1049	11	covered	covered	ADJ
taxlaw-2802	1049	12	opinion	opinion	NOUN
taxlaw-2802	1049	13	regulations	regulation	NOUN
taxlaw-2802	1049	14	to	to	ADP
taxlaw-2802	1049	15	written	write	VERB
taxlaw-2802	1049	16	advice	advice	NOUN
taxlaw-2802	1049	17	specifically	specifically	ADV
taxlaw-2802	1049	18	relating	relate	VERB
taxlaw-2802	1049	19	to	to	ADP
taxlaw-2802	1049	20	potentially	potentially	ADV
taxlaw-2802	1049	21	abusive	abusive	ADJ
taxlaw-2802	1049	22	tax	tax	NOUN
taxlaw-2802	1049	23	shelters.214	shelters.214	NOUN
taxlaw-2802	1049	24	this	this	PRON
taxlaw-2802	1049	25	,	,	PUNCT
taxlaw-2802	1049	26	in	in	ADP
taxlaw-2802	1049	27	turn	turn	NOUN
taxlaw-2802	1049	28	,	,	PUNCT
taxlaw-2802	1049	29	would	would	AUX
taxlaw-2802	1049	30	go	go	VERB
taxlaw-2802	1049	31	a	a	DET
taxlaw-2802	1049	32	long	long	ADJ
taxlaw-2802	1049	33	way	way	NOUN
taxlaw-2802	1049	34	toward	toward	ADP
taxlaw-2802	1049	35	fixing	fix	VERB
taxlaw-2802	1049	36	everything	everything	PRON
taxlaw-2802	1049	37	else	else	ADV
taxlaw-2802	1049	38	that	that	PRON
taxlaw-2802	1049	39	is	be	AUX
taxlaw-2802	1049	40	wrong	wrong	ADJ
taxlaw-2802	1049	41	with	with	ADP
taxlaw-2802	1049	42	the	the	DET
taxlaw-2802	1049	43	regulations	regulation	NOUN
taxlaw-2802	1049	44	.	.	PUNCT
taxlaw-2802	1050	1	once	once	SCONJ
taxlaw-2802	1050	2	the	the	DET
taxlaw-2802	1050	3	regulations	regulation	NOUN
taxlaw-2802	1050	4	’	'	PUNCT
taxlaw-2802	1050	5	ambit	ambit	NOUN
taxlaw-2802	1050	6	is	be	AUX
taxlaw-2802	1050	7	appropriately	appropriately	ADV
taxlaw-2802	1050	8	confined	confine	VERB
taxlaw-2802	1050	9	to	to	ADP
taxlaw-2802	1050	10	shelter	shelter	NOUN
taxlaw-2802	1050	11	activity	activity	NOUN
taxlaw-2802	1050	12	,	,	PUNCT
taxlaw-2802	1050	13	the	the	DET
taxlaw-2802	1050	14	challenges	challenge	NOUN
taxlaw-2802	1050	15	that	that	PRON
taxlaw-2802	1050	16	the	the	DET
taxlaw-2802	1050	17	regulations	regulation	NOUN
taxlaw-2802	1050	18	impose	impose	VERB
taxlaw-2802	1050	19	with	with	ADP
taxlaw-2802	1050	20	respect	respect	NOUN
taxlaw-2802	1050	21	to	to	ADP
taxlaw-2802	1050	22	such	such	ADJ
taxlaw-2802	1050	23	things	thing	NOUN
taxlaw-2802	1050	24	as	as	ADP
taxlaw-2802	1050	25	cost	cost	NOUN
taxlaw-2802	1050	26	burdens	burden	NOUN
taxlaw-2802	1050	27	,	,	PUNCT
taxlaw-2802	1050	28	restrictions	restriction	NOUN
taxlaw-2802	1050	29	on	on	ADP
taxlaw-2802	1050	30	informal	informal	ADJ
taxlaw-2802	1050	31	advice	advice	NOUN
taxlaw-2802	1050	32	,	,	PUNCT
taxlaw-2802	1050	33	and	and	CCONJ
taxlaw-2802	1050	34	the	the	DET
taxlaw-2802	1050	35	inability	inability	NOUN
taxlaw-2802	1050	36	to	to	PART
taxlaw-2802	1050	37	distinguish	distinguish	VERB
taxlaw-2802	1050	38	between	between	ADP
taxlaw-2802	1050	39	significant	significant	ADJ
taxlaw-2802	1050	40	and	and	CCONJ
taxlaw-2802	1050	41	insignificant	insignificant	ADJ
taxlaw-2802	1050	42	tax	tax	NOUN
taxlaw-2802	1050	43	issues	issue	NOUN
taxlaw-2802	1050	44	,	,	PUNCT
taxlaw-2802	1050	45	would	would	AUX
taxlaw-2802	1050	46	no	no	ADV
taxlaw-2802	1050	47	longer	long	ADV
taxlaw-2802	1050	48	affect	affect	VERB
taxlaw-2802	1050	49	anything	anything	PRON
taxlaw-2802	1050	50	other	other	ADJ
taxlaw-2802	1050	51	than	than	ADP
taxlaw-2802	1050	52	a	a	DET
taxlaw-2802	1050	53	(	(	PUNCT
taxlaw-2802	1050	54	very	very	ADV
taxlaw-2802	1050	55	)	)	PUNCT
taxlaw-2802	1050	56	small	small	ADJ
taxlaw-2802	1050	57	subset	subset	NOUN
taxlaw-2802	1050	58	of	of	ADP
taxlaw-2802	1050	59	tax	tax	NOUN
taxlaw-2802	1050	60	practice	practice	NOUN
taxlaw-2802	1050	61	.	.	PUNCT
taxlaw-2802	1051	1	a	a	DET
taxlaw-2802	1051	2	practitioner	practitioner	NOUN
taxlaw-2802	1051	3	counseling	counseling	NOUN
taxlaw-2802	1051	4	on	on	ADP
taxlaw-2802	1051	5	the	the	DET
taxlaw-2802	1051	6	next	next	ADJ
taxlaw-2802	1051	7	“	"	PUNCT
taxlaw-2802	1051	8	son	son	NOUN
taxlaw-2802	1051	9	of	of	ADP
taxlaw-2802	1051	10	boss	boss	NOUN
taxlaw-2802	1051	11	”	"	PUNCT
taxlaw-2802	1051	12	transaction	transaction	NOUN
taxlaw-2802	1051	13	would	would	AUX
taxlaw-2802	1051	14	still	still	ADV
taxlaw-2802	1051	15	have	have	VERB
taxlaw-2802	1051	16	to	to	PART
taxlaw-2802	1051	17	wrestle	wrestle	VERB
taxlaw-2802	1051	18	with	with	ADP
taxlaw-2802	1051	19	such	such	ADJ
taxlaw-2802	1051	20	concerns	concern	NOUN
taxlaw-2802	1051	21	,	,	PUNCT
taxlaw-2802	1051	22	but	but	CCONJ
taxlaw-2802	1051	23	practitioners	practitioner	NOUN
taxlaw-2802	1051	24	providing	provide	VERB
taxlaw-2802	1051	25	choice	choice	NOUN
taxlaw-2802	1051	26	-	-	PUNCT
taxlaw-2802	1051	27	of	of	ADP
taxlaw-2802	1051	28	-	-	PUNCT
taxlaw-2802	1051	29	entity	entity	NOUN
taxlaw-2802	1051	30	,	,	PUNCT
taxlaw-2802	1051	31	corporate	corporate	ADJ
taxlaw-2802	1051	32	reorganization	reorganization	NOUN
taxlaw-2802	1051	33	,	,	PUNCT
taxlaw-2802	1051	34	estate	estate	NOUN
taxlaw-2802	1051	35	planning	planning	NOUN
taxlaw-2802	1051	36	,	,	PUNCT
taxlaw-2802	1051	37	or	or	CCONJ
taxlaw-2802	1051	38	any	any	DET
taxlaw-2802	1051	39	other	other	ADJ
taxlaw-2802	1051	40	legitimate	legitimate	ADJ
taxlaw-2802	1051	41	taxefficient	taxefficient	ADJ
taxlaw-2802	1051	42	-	-	PUNCT
taxlaw-2802	1051	43	structuring	structure	VERB
taxlaw-2802	1051	44	advice	advice	NOUN
taxlaw-2802	1051	45	would	would	AUX
taxlaw-2802	1051	46	not	not	PART
taxlaw-2802	1051	47	.	.	PUNCT
taxlaw-2802	1052	1	if	if	SCONJ
taxlaw-2802	1052	2	the	the	DET
taxlaw-2802	1052	3	requirements	requirement	NOUN
taxlaw-2802	1052	4	imposed	impose	VERB
taxlaw-2802	1052	5	by	by	ADP
taxlaw-2802	1052	6	the	the	DET
taxlaw-2802	1052	7	regulations	regulation	NOUN
taxlaw-2802	1052	8	were	be	AUX
taxlaw-2802	1052	9	imposed	impose	VERB
taxlaw-2802	1052	10	only	only	ADV
taxlaw-2802	1052	11	on	on	ADP
taxlaw-2802	1052	12	the	the	DET
taxlaw-2802	1052	13	delivery	delivery	NOUN
taxlaw-2802	1052	14	of	of	ADP
taxlaw-2802	1052	15	tax	tax	NOUN
taxlaw-2802	1052	16	shelter	shelter	NOUN
taxlaw-2802	1052	17	opinions	opinion	NOUN
taxlaw-2802	1052	18	,	,	PUNCT
taxlaw-2802	1052	19	they	they	PRON
taxlaw-2802	1052	20	would	would	AUX
taxlaw-2802	1052	21	no	no	ADV
taxlaw-2802	1052	22	longer	long	ADV
taxlaw-2802	1052	23	be	be	AUX
taxlaw-2802	1052	24	unduly	unduly	ADV
taxlaw-2802	1052	25	onerous	onerous	ADJ
taxlaw-2802	1052	26	burdens	burden	NOUN
taxlaw-2802	1052	27	on	on	ADP
taxlaw-2802	1052	28	the	the	DET
taxlaw-2802	1052	29	provision	provision	NOUN
taxlaw-2802	1052	30	of	of	ADP
taxlaw-2802	1052	31	routine	routine	ADJ
taxlaw-2802	1052	32	tax	tax	NOUN
taxlaw-2802	1052	33	counsel	counsel	NOUN
taxlaw-2802	1052	34	;	;	PUNCT
taxlaw-2802	1052	35	they	they	PRON
taxlaw-2802	1052	36	would	would	AUX
taxlaw-2802	1052	37	simply	simply	ADV
taxlaw-2802	1052	38	be	be	AUX
taxlaw-2802	1052	39	necessary	necessary	ADJ
taxlaw-2802	1052	40	and	and	CCONJ
taxlaw-2802	1052	41	reasonable	reasonable	ADJ
taxlaw-2802	1052	42	restrictions	restriction	NOUN
taxlaw-2802	1052	43	on	on	ADP
taxlaw-2802	1052	44	the	the	DET
taxlaw-2802	1052	45	historically	historically	ADV
taxlaw-2802	1052	46	over	over	ADP
taxlaw-2802	1052	47	-	-	PUNCT
taxlaw-2802	1052	48	aggressive	aggressive	ADJ
taxlaw-2802	1052	49	practices	practice	NOUN
taxlaw-2802	1052	50	of	of	ADP
taxlaw-2802	1052	51	many	many	ADJ
taxlaw-2802	1052	52	tax	tax	NOUN
taxlaw-2802	1052	53	advisors	advisor	NOUN
taxlaw-2802	1052	54	on	on	ADP
taxlaw-2802	1052	55	potentially	potentially	ADV
taxlaw-2802	1052	56	abusive	abusive	ADJ
taxlaw-2802	1052	57	transactions.215	transactions.215	ADJ
taxlaw-2802	1052	58	c.	c.	NOUN
taxlaw-2802	1052	59	calls	call	VERB
taxlaw-2802	1052	60	to	to	PART
taxlaw-2802	1052	61	adopt	adopt	VERB
taxlaw-2802	1052	62	an	an	DET
taxlaw-2802	1052	63	opt	opt	VERB
taxlaw-2802	1052	64	-	-	PUNCT
taxlaw-2802	1052	65	in	in	ADP
taxlaw-2802	1052	66	approach	approach	NOUN
taxlaw-2802	1052	67	should	should	AUX
taxlaw-2802	1052	68	be	be	AUX
taxlaw-2802	1052	69	rejected	reject	VERB
taxlaw-2802	1052	70	once	once	ADV
taxlaw-2802	1052	71	the	the	DET
taxlaw-2802	1052	72	covered	covered	ADJ
taxlaw-2802	1052	73	opinion	opinion	NOUN
taxlaw-2802	1052	74	regulations	regulation	NOUN
taxlaw-2802	1052	75	are	be	AUX
taxlaw-2802	1052	76	appropriately	appropriately	ADV
taxlaw-2802	1052	77	limited	limit	VERB
taxlaw-2802	1052	78	to	to	ADP
taxlaw-2802	1052	79	advice	advice	NOUN
taxlaw-2802	1052	80	about	about	ADP
taxlaw-2802	1052	81	tax	tax	NOUN
taxlaw-2802	1052	82	shelters	shelter	NOUN
taxlaw-2802	1052	83	,	,	PUNCT
taxlaw-2802	1052	84	it	it	PRON
taxlaw-2802	1052	85	would	would	AUX
taxlaw-2802	1052	86	be	be	AUX
taxlaw-2802	1052	87	particularly	particularly	ADV
taxlaw-2802	1052	88	nonsensical	nonsensical	ADJ
taxlaw-2802	1052	89	to	to	PART
taxlaw-2802	1052	90	condition	condition	VERB
taxlaw-2802	1052	91	the	the	DET
taxlaw-2802	1052	92	applicability	applicability	NOUN
taxlaw-2802	1052	93	of	of	ADP
taxlaw-2802	1052	94	the	the	DET
taxlaw-2802	1052	95	regulations	regulation	NOUN
taxlaw-2802	1052	96	upon	upon	SCONJ
taxlaw-2802	1052	97	a	a	DET
taxlaw-2802	1052	98	practitioner	practitioner	NOUN
taxlaw-2802	1052	99	’s	’s	PART
taxlaw-2802	1052	100	choice	choice	NOUN
taxlaw-2802	1052	101	to	to	PART
taxlaw-2802	1052	102	“	"	PUNCT
taxlaw-2802	1052	103	opt	opt	VERB
taxlaw-2802	1052	104	in	in	ADP
taxlaw-2802	1052	105	”	"	PUNCT
taxlaw-2802	1052	106	to	to	ADP
taxlaw-2802	1052	107	compliance	compliance	NOUN
taxlaw-2802	1052	108	with	with	ADP
taxlaw-2802	1052	109	them	they	PRON
taxlaw-2802	1052	110	.	.	PUNCT
taxlaw-2802	1053	1	simply	simply	ADV
taxlaw-2802	1053	2	put	put	VERB
taxlaw-2802	1053	3	,	,	PUNCT
taxlaw-2802	1053	4	a	a	DET
taxlaw-2802	1053	5	regulatory	regulatory	ADJ
taxlaw-2802	1053	6	scheme	scheme	NOUN
taxlaw-2802	1053	7	is	be	AUX
taxlaw-2802	1053	8	worthless	worthless	ADJ
taxlaw-2802	1053	9	if	if	SCONJ
taxlaw-2802	1053	10	it	it	PRON
taxlaw-2802	1053	11	depends	depend	VERB
taxlaw-2802	1053	12	on	on	ADP
taxlaw-2802	1053	13	the	the	DET
taxlaw-2802	1053	14	voluntary	voluntary	ADJ
taxlaw-2802	1053	15	consent	consent	NOUN
taxlaw-2802	1053	16	of	of	ADP
taxlaw-2802	1053	17	those	those	PRON
taxlaw-2802	1053	18	whose	whose	DET
taxlaw-2802	1053	19	activity	activity	NOUN
taxlaw-2802	1053	20	is	be	AUX
taxlaw-2802	1053	21	to	to	PART
taxlaw-2802	1053	22	be	be	AUX
taxlaw-2802	1053	23	regulated	regulate	VERB
taxlaw-2802	1053	24	.	.	PUNCT
taxlaw-2802	1054	1	in	in	ADP
taxlaw-2802	1054	2	such	such	DET
taxlaw-2802	1054	3	a	a	DET
taxlaw-2802	1054	4	scheme	scheme	NOUN
taxlaw-2802	1054	5	,	,	PUNCT
taxlaw-2802	1054	6	any	any	DET
taxlaw-2802	1054	7	practitioner	practitioner	NOUN
taxlaw-2802	1054	8	who	who	PRON
taxlaw-2802	1054	9	wished	wish	VERB
taxlaw-2802	1054	10	to	to	PART
taxlaw-2802	1054	11	deliver	deliver	VERB
taxlaw-2802	1054	12	a	a	DET
taxlaw-2802	1054	13	"	"	PUNCT
taxlaw-2802	1054	14	partial	partial	ADJ
taxlaw-2802	1054	15	"	"	PUNCT
taxlaw-2802	1054	16	opinion	opinion	NOUN
taxlaw-2802	1054	17	that	that	PRON
taxlaw-2802	1054	18	does	do	AUX
taxlaw-2802	1054	19	not	not	PART
taxlaw-2802	1054	20	address	address	VERB
taxlaw-2802	1054	21	all	all	DET
taxlaw-2802	1054	22	pertinent	pertinent	ADJ
taxlaw-2802	1054	23	legal	legal	ADJ
taxlaw-2802	1054	24	issues	issue	NOUN
taxlaw-2802	1054	25	,	,	PUNCT
taxlaw-2802	1054	26	an	an	DET
taxlaw-2802	1054	27	opinion	opinion	NOUN
taxlaw-2802	1054	28	based	base	VERB
taxlaw-2802	1054	29	on	on	ADP
taxlaw-2802	1054	30	unreasonable	unreasonable	ADJ
taxlaw-2802	1054	31	or	or	CCONJ
taxlaw-2802	1054	32	unsupported	unsupported	ADJ
taxlaw-2802	1054	33	factual	factual	ADJ
taxlaw-2802	1054	34	assumptions	assumption	NOUN
taxlaw-2802	1054	35	or	or	CCONJ
taxlaw-2802	1054	36	representations	representation	NOUN
taxlaw-2802	1054	37	,	,	PUNCT
taxlaw-2802	1054	38	or	or	CCONJ
taxlaw-2802	1054	39	any	any	PRON
taxlaw-2802	1054	40	of	of	ADP
taxlaw-2802	1054	41	the	the	DET
taxlaw-2802	1054	42	other	other	ADJ
taxlaw-2802	1054	43	variations	variation	NOUN
taxlaw-2802	1054	44	of	of	ADP
taxlaw-2802	1054	45	unsound	unsound	ADJ
taxlaw-2802	1054	46	,	,	PUNCT
taxlaw-2802	1054	47	misleading	mislead	VERB
taxlaw-2802	1054	48	tax	tax	NOUN
taxlaw-2802	1054	49	shelter	shelter	NOUN
taxlaw-2802	1054	50	opinions	opinion	NOUN
taxlaw-2802	1054	51	that	that	PRON
taxlaw-2802	1054	52	have	have	AUX
taxlaw-2802	1054	53	been	be	AUX
taxlaw-2802	1054	54	used	use	VERB
taxlaw-2802	1054	55	in	in	ADP
taxlaw-2802	1054	56	the	the	DET
taxlaw-2802	1054	57	past	past	NOUN
taxlaw-2802	1054	58	to	to	PART
taxlaw-2802	1054	59	support	support	VERB
taxlaw-2802	1054	60	abusive	abusive	ADJ
taxlaw-2802	1054	61	shelters	shelter	NOUN
taxlaw-2802	1054	62	,	,	PUNCT
taxlaw-2802	1054	63	could	could	AUX
taxlaw-2802	1054	64	do	do	VERB
taxlaw-2802	1054	65	so	so	ADV
taxlaw-2802	1054	66	with	with	ADP
taxlaw-2802	1054	67	impunity	impunity	NOUN
taxlaw-2802	1054	68	.	.	PUNCT
taxlaw-2802	1055	1	of	of	ADP
taxlaw-2802	1055	2	course	course	NOUN
taxlaw-2802	1055	3	,	,	PUNCT
taxlaw-2802	1055	4	under	under	ADP
taxlaw-2802	1055	5	an	an	DET
taxlaw-2802	1055	6	opt	opt	VERB
taxlaw-2802	1055	7	-	-	PUNCT
taxlaw-2802	1055	8	in	in	ADP
taxlaw-2802	1055	9	approach	approach	NOUN
taxlaw-2802	1055	10	,	,	PUNCT
taxlaw-2802	1055	11	a	a	DET
taxlaw-2802	1055	12	recipient	recipient	NOUN
taxlaw-2802	1055	13	of	of	ADP
taxlaw-2802	1055	14	such	such	DET
taxlaw-2802	1055	15	an	an	DET
taxlaw-2802	1055	16	opinion	opinion	NOUN
taxlaw-2802	1055	17	would	would	AUX
taxlaw-2802	1055	18	not	not	PART
taxlaw-2802	1055	19	be	be	AUX
taxlaw-2802	1055	20	able	able	ADJ
taxlaw-2802	1055	21	to	to	PART
taxlaw-2802	1055	22	rely	rely	VERB
taxlaw-2802	1055	23	on	on	ADP
taxlaw-2802	1055	24	the	the	DET
taxlaw-2802	1055	25	opinion	opinion	NOUN
taxlaw-2802	1055	26	as	as	ADP
taxlaw-2802	1055	27	defense	defense	NOUN
taxlaw-2802	1055	28	against	against	ADP
taxlaw-2802	1055	29	penalties	penalty	NOUN
taxlaw-2802	1055	30	.	.	PUNCT
taxlaw-2802	1056	1	the	the	DET
taxlaw-2802	1056	2	recipient	recipient	NOUN
taxlaw-2802	1056	3	may	may	AUX
taxlaw-2802	1056	4	not	not	PART
taxlaw-2802	1056	5	realize	realize	VERB
taxlaw-2802	1056	6	this	this	PRON
taxlaw-2802	1056	7	,	,	PUNCT
taxlaw-2802	1056	8	however	however	ADV
taxlaw-2802	1056	9	,	,	PUNCT
taxlaw-2802	1056	10	because	because	SCONJ
taxlaw-2802	1056	11	there	there	ADV
taxlaw-2802	1056	12	213	213	NUM
taxlaw-2802	1056	13	.	.	PUNCT
taxlaw-2802	1057	1	for	for	ADP
taxlaw-2802	1057	2	a	a	DET
taxlaw-2802	1057	3	discussion	discussion	NOUN
taxlaw-2802	1057	4	of	of	ADP
taxlaw-2802	1057	5	what	what	PRON
taxlaw-2802	1057	6	it	it	PRON
taxlaw-2802	1057	7	means	mean	VERB
taxlaw-2802	1057	8	under	under	ADP
taxlaw-2802	1057	9	circular	circular	ADJ
taxlaw-2802	1057	10	230	230	NUM
taxlaw-2802	1057	11	for	for	ADP
taxlaw-2802	1057	12	an	an	DET
taxlaw-2802	1057	13	opinion	opinion	NOUN
taxlaw-2802	1057	14	to	to	PART
taxlaw-2802	1057	15	be	be	AUX
taxlaw-2802	1057	16	subject	subject	ADJ
taxlaw-2802	1057	17	to	to	ADP
taxlaw-2802	1057	18	conditions	condition	NOUN
taxlaw-2802	1057	19	of	of	ADP
taxlaw-2802	1057	20	confidentiality	confidentiality	NOUN
taxlaw-2802	1057	21	or	or	CCONJ
taxlaw-2802	1057	22	to	to	ADP
taxlaw-2802	1057	23	contractual	contractual	ADJ
taxlaw-2802	1057	24	protection	protection	NOUN
taxlaw-2802	1057	25	,	,	PUNCT
taxlaw-2802	1057	26	see	see	VERB
taxlaw-2802	1057	27	supra	supra	PROPN
taxlaw-2802	1057	28	notes	note	VERB
taxlaw-2802	1057	29	10	10	NUM
taxlaw-2802	1057	30	-	-	SYM
taxlaw-2802	1057	31	11	11	NUM
taxlaw-2802	1057	32	.	.	PUNCT
taxlaw-2802	1058	1	214	214	NUM
taxlaw-2802	1058	2	.	.	PUNCT
taxlaw-2802	1059	1	in	in	ADP
taxlaw-2802	1059	2	addition	addition	NOUN
taxlaw-2802	1059	3	to	to	ADP
taxlaw-2802	1059	4	the	the	DET
taxlaw-2802	1059	5	strong	strong	ADJ
taxlaw-2802	1059	6	policy	policy	NOUN
taxlaw-2802	1059	7	reasons	reason	NOUN
taxlaw-2802	1059	8	for	for	ADP
taxlaw-2802	1059	9	confining	confine	VERB
taxlaw-2802	1059	10	the	the	DET
taxlaw-2802	1059	11	covered	covered	ADJ
taxlaw-2802	1059	12	opinion	opinion	NOUN
taxlaw-2802	1059	13	regulations	regulation	NOUN
taxlaw-2802	1059	14	to	to	PART
taxlaw-2802	1059	15	tax	tax	VERB
taxlaw-2802	1059	16	shelter	shelter	NOUN
taxlaw-2802	1059	17	opinions	opinion	NOUN
taxlaw-2802	1059	18	,	,	PUNCT
taxlaw-2802	1059	19	such	such	DET
taxlaw-2802	1059	20	a	a	DET
taxlaw-2802	1059	21	narrowing	narrowing	NOUN
taxlaw-2802	1059	22	would	would	AUX
taxlaw-2802	1059	23	bring	bring	VERB
taxlaw-2802	1059	24	the	the	DET
taxlaw-2802	1059	25	regulations	regulation	NOUN
taxlaw-2802	1059	26	more	more	ADV
taxlaw-2802	1059	27	plainly	plainly	ADV
taxlaw-2802	1059	28	within	within	ADP
taxlaw-2802	1059	29	the	the	DET
taxlaw-2802	1059	30	limits	limit	NOUN
taxlaw-2802	1059	31	of	of	ADP
taxlaw-2802	1059	32	the	the	DET
taxlaw-2802	1059	33	congressional	congressional	ADJ
taxlaw-2802	1059	34	grant	grant	NOUN
taxlaw-2802	1059	35	of	of	ADP
taxlaw-2802	1059	36	authority	authority	NOUN
taxlaw-2802	1059	37	to	to	ADP
taxlaw-2802	1059	38	the	the	DET
taxlaw-2802	1059	39	secretary	secretary	NOUN
taxlaw-2802	1059	40	(	(	PUNCT
taxlaw-2802	1059	41	under	under	ADP
taxlaw-2802	1059	42	§	§	PROPN
taxlaw-2802	1059	43	822	822	NUM
taxlaw-2802	1059	44	of	of	ADP
taxlaw-2802	1059	45	the	the	DET
taxlaw-2802	1059	46	jobs	job	NOUN
taxlaw-2802	1059	47	act	act	PROPN
taxlaw-2802	1059	48	)	)	PUNCT
taxlaw-2802	1059	49	to	to	PART
taxlaw-2802	1059	50	promulgate	promulgate	VERB
taxlaw-2802	1059	51	the	the	DET
taxlaw-2802	1059	52	regulations	regulation	NOUN
taxlaw-2802	1059	53	.	.	PUNCT
taxlaw-2802	1060	1	see	see	VERB
taxlaw-2802	1060	2	supra	supra	PROPN
taxlaw-2802	1060	3	note	note	PROPN
taxlaw-2802	1060	4	139	139	NUM
taxlaw-2802	1060	5	and	and	CCONJ
taxlaw-2802	1060	6	accompanying	accompany	VERB
taxlaw-2802	1060	7	text	text	NOUN
taxlaw-2802	1060	8	.	.	PUNCT
taxlaw-2802	1061	1	215	215	NUM
taxlaw-2802	1061	2	.	.	PUNCT
taxlaw-2802	1062	1	for	for	ADP
taxlaw-2802	1062	2	an	an	DET
taxlaw-2802	1062	3	analysis	analysis	NOUN
taxlaw-2802	1062	4	weighing	weigh	VERB
taxlaw-2802	1062	5	the	the	DET
taxlaw-2802	1062	6	burdens	burden	NOUN
taxlaw-2802	1062	7	and	and	CCONJ
taxlaw-2802	1062	8	benefits	benefit	NOUN
taxlaw-2802	1062	9	of	of	ADP
taxlaw-2802	1062	10	the	the	DET
taxlaw-2802	1062	11	regulations	regulation	NOUN
taxlaw-2802	1062	12	when	when	SCONJ
taxlaw-2802	1062	13	applied	apply	VERB
taxlaw-2802	1062	14	to	to	ADP
taxlaw-2802	1062	15	tax	tax	NOUN
taxlaw-2802	1062	16	shelter	shelter	NOUN
taxlaw-2802	1062	17	opinions	opinion	NOUN
taxlaw-2802	1062	18	(	(	PUNCT
taxlaw-2802	1062	19	and	and	CCONJ
taxlaw-2802	1062	20	concluding	conclude	VERB
taxlaw-2802	1062	21	that	that	SCONJ
taxlaw-2802	1062	22	the	the	DET
taxlaw-2802	1062	23	former	former	ADJ
taxlaw-2802	1062	24	outweigh	outweigh	VERB
taxlaw-2802	1062	25	the	the	DET
taxlaw-2802	1062	26	latter	latter	ADJ
taxlaw-2802	1062	27	,	,	PUNCT
taxlaw-2802	1062	28	thus	thus	ADV
taxlaw-2802	1062	29	justifying	justify	VERB
taxlaw-2802	1062	30	repeal	repeal	NOUN
taxlaw-2802	1062	31	of	of	ADP
taxlaw-2802	1062	32	the	the	DET
taxlaw-2802	1062	33	opt	opt	VERB
taxlaw-2802	1062	34	-	-	PUNCT
taxlaw-2802	1062	35	out	out	ADP
taxlaw-2802	1062	36	rules	rule	NOUN
taxlaw-2802	1062	37	in	in	ADP
taxlaw-2802	1062	38	such	such	ADJ
taxlaw-2802	1062	39	cases	case	NOUN
taxlaw-2802	1062	40	)	)	PUNCT
taxlaw-2802	1062	41	,	,	PUNCT
taxlaw-2802	1062	42	see	see	VERB
taxlaw-2802	1062	43	infra	infra	NOUN
taxlaw-2802	1062	44	text	text	NOUN
taxlaw-2802	1062	45	accompanying	accompany	VERB
taxlaw-2802	1062	46	notes	note	NOUN
taxlaw-2802	1062	47	242	242	NUM
taxlaw-2802	1062	48	-	-	SYM
taxlaw-2802	1062	49	53	53	NUM
taxlaw-2802	1062	50	.	.	PUNCT
taxlaw-2802	1063	1	2011	2011	NUM
taxlaw-2802	1063	2	]	]	PUNCT
taxlaw-2802	1063	3	circular	circular	PROPN
taxlaw-2802	1063	4	argume	argume	PROPN
taxlaw-2802	1063	5	�	�	PROPN
taxlaw-2802	1063	6	t	t	PROPN
taxlaw-2802	1063	7	193	193	NUM
taxlaw-2802	1063	8	would	would	AUX
taxlaw-2802	1063	9	be	be	AUX
taxlaw-2802	1063	10	no	no	DET
taxlaw-2802	1063	11	disclaimer	disclaimer	NOUN
taxlaw-2802	1063	12	on	on	ADP
taxlaw-2802	1063	13	the	the	DET
taxlaw-2802	1063	14	opinion	opinion	NOUN
taxlaw-2802	1063	15	to	to	PART
taxlaw-2802	1063	16	warn	warn	VERB
taxlaw-2802	1063	17	investors	investor	NOUN
taxlaw-2802	1063	18	of	of	ADP
taxlaw-2802	1063	19	its	its	PRON
taxlaw-2802	1063	20	uselessness	uselessness	NOUN
taxlaw-2802	1063	21	as	as	ADP
taxlaw-2802	1063	22	penalty	penalty	NOUN
taxlaw-2802	1063	23	protection	protection	NOUN
taxlaw-2802	1063	24	.	.	PUNCT
taxlaw-2802	1064	1	nor	nor	CCONJ
taxlaw-2802	1064	2	would	would	AUX
taxlaw-2802	1064	3	the	the	DET
taxlaw-2802	1064	4	recipient	recipient	NOUN
taxlaw-2802	1064	5	otherwise	otherwise	ADV
taxlaw-2802	1064	6	be	be	AUX
taxlaw-2802	1064	7	likely	likely	ADJ
taxlaw-2802	1064	8	to	to	PART
taxlaw-2802	1064	9	recognize	recognize	VERB
taxlaw-2802	1064	10	that	that	SCONJ
taxlaw-2802	1064	11	the	the	DET
taxlaw-2802	1064	12	advice	advice	NOUN
taxlaw-2802	1064	13	in	in	ADP
taxlaw-2802	1064	14	the	the	DET
taxlaw-2802	1064	15	opinion	opinion	NOUN
taxlaw-2802	1064	16	was	be	AUX
taxlaw-2802	1064	17	fundamentally	fundamentally	ADV
taxlaw-2802	1064	18	defective	defective	ADJ
taxlaw-2802	1064	19	,	,	PUNCT
taxlaw-2802	1064	20	since	since	SCONJ
taxlaw-2802	1064	21	the	the	DET
taxlaw-2802	1064	22	opinion	opinion	NOUN
taxlaw-2802	1064	23	would	would	AUX
taxlaw-2802	1064	24	conclude	conclude	VERB
taxlaw-2802	1064	25	(	(	PUNCT
taxlaw-2802	1064	26	subject	subject	ADJ
taxlaw-2802	1064	27	to	to	ADP
taxlaw-2802	1064	28	arcane	arcane	ADJ
taxlaw-2802	1064	29	qualifications	qualification	NOUN
taxlaw-2802	1064	30	that	that	SCONJ
taxlaw-2802	1064	31	many	many	ADJ
taxlaw-2802	1064	32	readers	reader	NOUN
taxlaw-2802	1064	33	would	would	AUX
taxlaw-2802	1064	34	simply	simply	ADV
taxlaw-2802	1064	35	ignore216	ignore216	VERB
taxlaw-2802	1064	36	)	)	PUNCT
taxlaw-2802	1064	37	that	that	SCONJ
taxlaw-2802	1064	38	the	the	DET
taxlaw-2802	1064	39	tax	tax	NOUN
taxlaw-2802	1064	40	deductions	deduction	NOUN
taxlaw-2802	1064	41	or	or	CCONJ
taxlaw-2802	1064	42	credits	credit	NOUN
taxlaw-2802	1064	43	created	create	VERB
taxlaw-2802	1064	44	by	by	ADP
taxlaw-2802	1064	45	the	the	DET
taxlaw-2802	1064	46	shelter	shelter	NOUN
taxlaw-2802	1064	47	in	in	ADP
taxlaw-2802	1064	48	question	question	NOUN
taxlaw-2802	1064	49	were	be	AUX
taxlaw-2802	1064	50	legitimate	legitimate	ADJ
taxlaw-2802	1064	51	and	and	CCONJ
taxlaw-2802	1064	52	permissible	permissible	ADJ
taxlaw-2802	1064	53	.	.	PUNCT
taxlaw-2802	1065	1	as	as	ADP
taxlaw-2802	1065	2	a	a	DET
taxlaw-2802	1065	3	result	result	NOUN
taxlaw-2802	1065	4	,	,	PUNCT
taxlaw-2802	1065	5	an	an	DET
taxlaw-2802	1065	6	optin	optin	NOUN
taxlaw-2802	1065	7	regime	regime	NOUN
taxlaw-2802	1065	8	would	would	AUX
taxlaw-2802	1065	9	make	make	VERB
taxlaw-2802	1065	10	it	it	PRON
taxlaw-2802	1065	11	easier	easy	ADJ
taxlaw-2802	1065	12	for	for	SCONJ
taxlaw-2802	1065	13	unscrupulous	unscrupulous	ADJ
taxlaw-2802	1065	14	tax	tax	NOUN
taxlaw-2802	1065	15	shelter	shelter	NOUN
taxlaw-2802	1065	16	promoters	promoter	NOUN
taxlaw-2802	1065	17	to	to	PART
taxlaw-2802	1065	18	use	use	VERB
taxlaw-2802	1065	19	such	such	ADJ
taxlaw-2802	1065	20	opinions	opinion	NOUN
taxlaw-2802	1065	21	to	to	PART
taxlaw-2802	1065	22	lend	lend	VERB
taxlaw-2802	1065	23	abusive	abusive	ADJ
taxlaw-2802	1065	24	transactions	transaction	NOUN
taxlaw-2802	1065	25	a	a	DET
taxlaw-2802	1065	26	superficial	superficial	ADJ
taxlaw-2802	1065	27	“	"	PUNCT
taxlaw-2802	1065	28	imprimatur	imprimatur	NOUN
taxlaw-2802	1065	29	of	of	ADP
taxlaw-2802	1065	30	legitimacy	legitimacy	NOUN
taxlaw-2802	1065	31	.	.	PUNCT
taxlaw-2802	1065	32	”217	”217	PUNCT
taxlaw-2802	1065	33	for	for	ADP
taxlaw-2802	1065	34	this	this	DET
taxlaw-2802	1065	35	reason	reason	NOUN
taxlaw-2802	1065	36	,	,	PUNCT
taxlaw-2802	1065	37	an	an	DET
taxlaw-2802	1065	38	opt	opt	VERB
taxlaw-2802	1065	39	-	-	PUNCT
taxlaw-2802	1065	40	in	in	ADP
taxlaw-2802	1065	41	regime	regime	NOUN
taxlaw-2802	1065	42	is	be	AUX
taxlaw-2802	1065	43	particularly	particularly	ADV
taxlaw-2802	1065	44	ill	ill	ADV
taxlaw-2802	1065	45	-	-	PUNCT
taxlaw-2802	1065	46	suited	suited	ADJ
taxlaw-2802	1065	47	to	to	ADP
taxlaw-2802	1065	48	the	the	DET
taxlaw-2802	1065	49	regulation	regulation	NOUN
taxlaw-2802	1065	50	of	of	ADP
taxlaw-2802	1065	51	marketed	market	VERB
taxlaw-2802	1065	52	opinions	opinion	NOUN
taxlaw-2802	1065	53	that	that	PRON
taxlaw-2802	1065	54	are	be	AUX
taxlaw-2802	1065	55	used	use	VERB
taxlaw-2802	1065	56	to	to	PART
taxlaw-2802	1065	57	support	support	VERB
taxlaw-2802	1065	58	abusive	abusive	ADJ
taxlaw-2802	1065	59	shelters.218	shelters.218	NOUN
taxlaw-2802	1065	60	moreover	moreover	ADV
taxlaw-2802	1065	61	,	,	PUNCT
taxlaw-2802	1065	62	if	if	SCONJ
taxlaw-2802	1065	63	the	the	DET
taxlaw-2802	1065	64	new	new	ADJ
taxlaw-2802	1065	65	strict	strict	ADJ
taxlaw-2802	1065	66	liability	liability	NOUN
taxlaw-2802	1065	67	penalty	penalty	NOUN
taxlaw-2802	1065	68	under	under	ADP
taxlaw-2802	1065	69	§	§	PROPN
taxlaw-2802	1065	70	6662(b)(6	6662(b)(6	NUM
taxlaw-2802	1065	71	)	)	PUNCT
taxlaw-2802	1065	72	of	of	ADP
taxlaw-2802	1065	73	the	the	DET
taxlaw-2802	1065	74	code	code	NOUN
taxlaw-2802	1065	75	becomes	become	VERB
taxlaw-2802	1065	76	the	the	DET
taxlaw-2802	1065	77	accuracy	accuracy	NOUN
taxlaw-2802	1065	78	-	-	PUNCT
taxlaw-2802	1065	79	related	relate	VERB
taxlaw-2802	1065	80	penalty	penalty	NOUN
taxlaw-2802	1065	81	asserted	assert	VERB
taxlaw-2802	1065	82	in	in	ADP
taxlaw-2802	1065	83	all	all	DET
taxlaw-2802	1065	84	or	or	CCONJ
taxlaw-2802	1065	85	most	most	ADJ
taxlaw-2802	1065	86	tax	tax	NOUN
taxlaw-2802	1065	87	shelter	shelter	NOUN
taxlaw-2802	1065	88	cases,219	cases,219	NOUN
taxlaw-2802	1065	89	adopting	adopt	VERB
taxlaw-2802	1065	90	an	an	DET
taxlaw-2802	1065	91	opt	opt	VERB
taxlaw-2802	1065	92	-	-	PUNCT
taxlaw-2802	1065	93	in	in	ADP
taxlaw-2802	1065	94	approach	approach	NOUN
taxlaw-2802	1065	95	would	would	AUX
taxlaw-2802	1065	96	be	be	AUX
taxlaw-2802	1065	97	tantamount	tantamount	ADJ
taxlaw-2802	1065	98	to	to	ADP
taxlaw-2802	1065	99	repealing	repeal	VERB
taxlaw-2802	1065	100	the	the	DET
taxlaw-2802	1065	101	covered	covered	ADJ
taxlaw-2802	1065	102	opinion	opinion	NOUN
taxlaw-2802	1065	103	regulations	regulation	NOUN
taxlaw-2802	1065	104	altogether	altogether	ADV
taxlaw-2802	1065	105	.	.	PUNCT
taxlaw-2802	1066	1	under	under	ADP
taxlaw-2802	1066	2	a	a	DET
taxlaw-2802	1066	3	strict	strict	ADJ
taxlaw-2802	1066	4	liability	liability	NOUN
taxlaw-2802	1066	5	regime	regime	NOUN
taxlaw-2802	1066	6	,	,	PUNCT
taxlaw-2802	1066	7	the	the	DET
taxlaw-2802	1066	8	opt	opt	NOUN
taxlaw-2802	1066	9	-	-	PUNCT
taxlaw-2802	1066	10	in	in	ADP
taxlaw-2802	1066	11	approach	approach	NOUN
taxlaw-2802	1066	12	would	would	AUX
taxlaw-2802	1066	13	render	render	VERB
taxlaw-2802	1066	14	the	the	DET
taxlaw-2802	1066	15	regulations	regulation	NOUN
taxlaw-2802	1066	16	entirely	entirely	ADV
taxlaw-2802	1066	17	unenforceable	unenforceable	ADJ
taxlaw-2802	1066	18	because	because	SCONJ
taxlaw-2802	1066	19	there	there	PRON
taxlaw-2802	1066	20	never	never	ADV
taxlaw-2802	1066	21	would	would	AUX
taxlaw-2802	1066	22	be	be	AUX
taxlaw-2802	1066	23	any	any	DET
taxlaw-2802	1066	24	reason	reason	NOUN
taxlaw-2802	1066	25	for	for	SCONJ
taxlaw-2802	1066	26	a	a	DET
taxlaw-2802	1066	27	practitioner	practitioner	NOUN
taxlaw-2802	1066	28	to	to	PART
taxlaw-2802	1066	29	“	"	PUNCT
taxlaw-2802	1066	30	opt	opt	VERB
taxlaw-2802	1066	31	in	in	ADP
taxlaw-2802	1066	32	”	"	PUNCT
taxlaw-2802	1066	33	to	to	ADP
taxlaw-2802	1066	34	compliance	compliance	NOUN
taxlaw-2802	1066	35	with	with	ADP
taxlaw-2802	1066	36	them	they	PRON
taxlaw-2802	1066	37	.	.	PUNCT
taxlaw-2802	1067	1	the	the	DET
taxlaw-2802	1067	2	opt	opt	VERB
taxlaw-2802	1067	3	-	-	PUNCT
taxlaw-2802	1067	4	in	in	ADP
taxlaw-2802	1067	5	approach	approach	NOUN
taxlaw-2802	1067	6	would	would	AUX
taxlaw-2802	1067	7	require	require	VERB
taxlaw-2802	1067	8	a	a	DET
taxlaw-2802	1067	9	practitioner	practitioner	NOUN
taxlaw-2802	1067	10	to	to	PART
taxlaw-2802	1067	11	comply	comply	VERB
taxlaw-2802	1067	12	with	with	ADP
taxlaw-2802	1067	13	the	the	DET
taxlaw-2802	1067	14	regulations	regulation	NOUN
taxlaw-2802	1067	15	only	only	ADV
taxlaw-2802	1067	16	when	when	SCONJ
taxlaw-2802	1067	17	he	he	PRON
taxlaw-2802	1067	18	or	or	CCONJ
taxlaw-2802	1067	19	she	she	PRON
taxlaw-2802	1067	20	intends	intend	VERB
taxlaw-2802	1067	21	an	an	DET
taxlaw-2802	1067	22	opinion	opinion	NOUN
taxlaw-2802	1067	23	to	to	PART
taxlaw-2802	1067	24	provide	provide	VERB
taxlaw-2802	1067	25	penalty	penalty	NOUN
taxlaw-2802	1067	26	protection	protection	NOUN
taxlaw-2802	1067	27	.	.	PUNCT
taxlaw-2802	1068	1	obviously	obviously	ADV
taxlaw-2802	1068	2	,	,	PUNCT
taxlaw-2802	1068	3	few	few	ADJ
taxlaw-2802	1068	4	(	(	PUNCT
taxlaw-2802	1068	5	if	if	SCONJ
taxlaw-2802	1068	6	any	any	DET
taxlaw-2802	1068	7	)	)	PUNCT
taxlaw-2802	1068	8	practitioners	practitioner	NOUN
taxlaw-2802	1068	9	would	would	AUX
taxlaw-2802	1068	10	volunteer	volunteer	VERB
taxlaw-2802	1068	11	to	to	PART
taxlaw-2802	1068	12	comply	comply	VERB
taxlaw-2802	1068	13	when	when	SCONJ
taxlaw-2802	1068	14	drafting	draft	VERB
taxlaw-2802	1068	15	a	a	DET
taxlaw-2802	1068	16	tax	tax	NOUN
taxlaw-2802	1068	17	shelter	shelter	NOUN
taxlaw-2802	1068	18	opinion	opinion	NOUN
taxlaw-2802	1068	19	,	,	PUNCT
taxlaw-2802	1068	20	if	if	SCONJ
taxlaw-2802	1068	21	he	he	PRON
taxlaw-2802	1068	22	or	or	CCONJ
taxlaw-2802	1068	23	she	she	PRON
taxlaw-2802	1068	24	could	could	AUX
taxlaw-2802	1068	25	avoid	avoid	VERB
taxlaw-2802	1068	26	doing	do	VERB
taxlaw-2802	1068	27	so	so	ADV
taxlaw-2802	1068	28	and	and	CCONJ
taxlaw-2802	1068	29	if	if	SCONJ
taxlaw-2802	1068	30	the	the	DET
taxlaw-2802	1068	31	opinion	opinion	NOUN
taxlaw-2802	1068	32	would	would	AUX
taxlaw-2802	1068	33	never	never	ADV
taxlaw-2802	1068	34	be	be	AUX
taxlaw-2802	1068	35	usable	usable	ADJ
taxlaw-2802	1068	36	as	as	ADP
taxlaw-2802	1068	37	part	part	NOUN
taxlaw-2802	1068	38	of	of	ADP
taxlaw-2802	1068	39	a	a	DET
taxlaw-2802	1068	40	reasonable	reasonable	ADJ
taxlaw-2802	1068	41	cause	cause	NOUN
taxlaw-2802	1068	42	defense	defense	NOUN
taxlaw-2802	1068	43	against	against	ADP
taxlaw-2802	1068	44	imposition	imposition	NOUN
taxlaw-2802	1068	45	of	of	ADP
taxlaw-2802	1068	46	the	the	DET
taxlaw-2802	1068	47	§	§	PROPN
taxlaw-2802	1068	48	6662(b)(6	6662(b)(6	NUM
taxlaw-2802	1068	49	)	)	PUNCT
taxlaw-2802	1068	50	strict	strict	ADJ
taxlaw-2802	1068	51	liability	liability	NOUN
taxlaw-2802	1068	52	penalty	penalty	NOUN
taxlaw-2802	1068	53	in	in	ADP
taxlaw-2802	1068	54	any	any	DET
taxlaw-2802	1068	55	event	event	NOUN
taxlaw-2802	1068	56	.	.	PUNCT
taxlaw-2802	1069	1	since	since	SCONJ
taxlaw-2802	1069	2	there	there	PRON
taxlaw-2802	1069	3	would	would	AUX
taxlaw-2802	1069	4	be	be	AUX
taxlaw-2802	1069	5	no	no	DET
taxlaw-2802	1069	6	perceived	perceive	VERB
taxlaw-2802	1069	7	downside	downside	NOUN
taxlaw-2802	1069	8	to	to	ADP
taxlaw-2802	1069	9	refraining	refrain	VERB
taxlaw-2802	1069	10	from	from	ADP
taxlaw-2802	1069	11	opting	opt	VERB
taxlaw-2802	1069	12	in	in	ADP
taxlaw-2802	1069	13	when	when	SCONJ
taxlaw-2802	1069	14	preparing	prepare	VERB
taxlaw-2802	1069	15	an	an	DET
taxlaw-2802	1069	16	opinion	opinion	NOUN
taxlaw-2802	1069	17	,	,	PUNCT
taxlaw-2802	1069	18	an	an	DET
taxlaw-2802	1069	19	opt	opt	VERB
taxlaw-2802	1069	20	-	-	PUNCT
taxlaw-2802	1069	21	in	in	ADP
taxlaw-2802	1069	22	approach	approach	NOUN
taxlaw-2802	1069	23	would	would	AUX
taxlaw-2802	1069	24	effectively	effectively	ADV
taxlaw-2802	1069	25	nullify	nullify	VERB
taxlaw-2802	1069	26	the	the	DET
taxlaw-2802	1069	27	covered	covered	ADJ
taxlaw-2802	1069	28	opinion	opinion	NOUN
taxlaw-2802	1069	29	regulations	regulation	NOUN
taxlaw-2802	1069	30	if	if	SCONJ
taxlaw-2802	1069	31	§	§	PROPN
taxlaw-2802	1069	32	6662(b)(6	6662(b)(6	NOUN
taxlaw-2802	1069	33	)	)	PUNCT
taxlaw-2802	1069	34	becomes	become	VERB
taxlaw-2802	1069	35	the	the	DET
taxlaw-2802	1069	36	irs	irs	PROPN
taxlaw-2802	1069	37	’s	’s	PART
taxlaw-2802	1069	38	penalty	penalty	NOUN
taxlaw-2802	1069	39	of	of	ADP
taxlaw-2802	1069	40	choice	choice	NOUN
taxlaw-2802	1069	41	for	for	ADP
taxlaw-2802	1069	42	abusive	abusive	ADJ
taxlaw-2802	1069	43	tax	tax	NOUN
taxlaw-2802	1069	44	shelters	shelter	NOUN
taxlaw-2802	1069	45	.	.	PUNCT
taxlaw-2802	1070	1	alternatively	alternatively	ADV
taxlaw-2802	1070	2	,	,	PUNCT
taxlaw-2802	1070	3	to	to	ADP
taxlaw-2802	1070	4	the	the	DET
taxlaw-2802	1070	5	extent	extent	NOUN
taxlaw-2802	1070	6	that	that	SCONJ
taxlaw-2802	1070	7	the	the	DET
taxlaw-2802	1070	8	other	other	ADJ
taxlaw-2802	1070	9	accuracy	accuracy	NOUN
taxlaw-2802	1070	10	-	-	PUNCT
taxlaw-2802	1070	11	related	relate	VERB
taxlaw-2802	1070	12	penalties	penalty	NOUN
taxlaw-2802	1070	13	remain	remain	VERB
taxlaw-2802	1070	14	viable	viable	ADJ
taxlaw-2802	1070	15	possibilities	possibility	NOUN
taxlaw-2802	1070	16	in	in	ADP
taxlaw-2802	1070	17	the	the	DET
taxlaw-2802	1070	18	context	context	NOUN
taxlaw-2802	1070	19	of	of	ADP
taxlaw-2802	1070	20	tax	tax	NOUN
taxlaw-2802	1070	21	shelters	shelter	NOUN
taxlaw-2802	1070	22	,	,	PUNCT
taxlaw-2802	1070	23	an	an	DET
taxlaw-2802	1070	24	opt	opt	VERB
taxlaw-2802	1070	25	-	-	PUNCT
taxlaw-2802	1070	26	in	in	ADP
taxlaw-2802	1070	27	approach	approach	NOUN
taxlaw-2802	1070	28	would	would	AUX
taxlaw-2802	1070	29	weaken	weaken	VERB
taxlaw-2802	1070	30	the	the	DET
taxlaw-2802	1070	31	link	link	NOUN
taxlaw-2802	1070	32	between	between	ADP
taxlaw-2802	1070	33	tax	tax	NOUN
taxlaw-2802	1070	34	shelter	shelter	NOUN
taxlaw-2802	1070	35	opinions	opinion	NOUN
taxlaw-2802	1070	36	and	and	CCONJ
taxlaw-2802	1070	37	the	the	DET
taxlaw-2802	1070	38	reasonablecause	reasonablecause	NOUN
taxlaw-2802	1070	39	-	-	PUNCT
taxlaw-2802	1070	40	and	and	CCONJ
taxlaw-2802	1070	41	-	-	PUNCT
taxlaw-2802	1070	42	good	good	ADJ
taxlaw-2802	1070	43	-	-	PUNCT
taxlaw-2802	1070	44	faith	faith	NOUN
taxlaw-2802	1070	45	defense	defense	NOUN
taxlaw-2802	1070	46	against	against	ADP
taxlaw-2802	1070	47	the	the	DET
taxlaw-2802	1070	48	imposition	imposition	NOUN
taxlaw-2802	1070	49	of	of	ADP
taxlaw-2802	1070	50	such	such	ADJ
taxlaw-2802	1070	51	penalties	penalty	NOUN
taxlaw-2802	1070	52	arising	arise	VERB
taxlaw-2802	1070	53	from	from	ADP
taxlaw-2802	1070	54	the	the	DET
taxlaw-2802	1070	55	shelters	shelter	NOUN
taxlaw-2802	1070	56	being	be	AUX
taxlaw-2802	1070	57	opined	opine	VERB
taxlaw-2802	1070	58	on	on	ADP
taxlaw-2802	1070	59	.	.	PUNCT
taxlaw-2802	1071	1	such	such	DET
taxlaw-2802	1071	2	an	an	DET
taxlaw-2802	1071	3	approach	approach	NOUN
taxlaw-2802	1071	4	would	would	AUX
taxlaw-2802	1071	5	make	make	VERB
taxlaw-2802	1071	6	it	it	PRON
taxlaw-2802	1071	7	easier	easy	ADJ
taxlaw-2802	1071	8	for	for	SCONJ
taxlaw-2802	1071	9	a	a	DET
taxlaw-2802	1071	10	practitioner	practitioner	NOUN
taxlaw-2802	1071	11	to	to	PART
taxlaw-2802	1071	12	persuade	persuade	VERB
taxlaw-2802	1071	13	a	a	DET
taxlaw-2802	1071	14	client	client	NOUN
taxlaw-2802	1071	15	to	to	PART
taxlaw-2802	1071	16	accept	accept	VERB
taxlaw-2802	1071	17	an	an	DET
taxlaw-2802	1071	18	opinion	opinion	NOUN
taxlaw-2802	1071	19	that	that	PRON
taxlaw-2802	1071	20	does	do	AUX
taxlaw-2802	1071	21	not	not	PART
taxlaw-2802	1071	22	offer	offer	VERB
taxlaw-2802	1071	23	penalty	penalty	NOUN
taxlaw-2802	1071	24	protection	protection	NOUN
taxlaw-2802	1071	25	—	—	PUNCT
taxlaw-2802	1071	26	even	even	ADV
taxlaw-2802	1071	27	when	when	SCONJ
taxlaw-2802	1071	28	the	the	DET
taxlaw-2802	1071	29	client	client	NOUN
taxlaw-2802	1071	30	has	have	VERB
taxlaw-2802	1071	31	a	a	DET
taxlaw-2802	1071	32	strong	strong	ADJ
taxlaw-2802	1071	33	interest	interest	NOUN
taxlaw-2802	1071	34	in	in	ADP
taxlaw-2802	1071	35	receiving	receive	VERB
taxlaw-2802	1071	36	such	such	ADJ
taxlaw-2802	1071	37	protection	protection	NOUN
taxlaw-2802	1071	38	—	—	PUNCT
taxlaw-2802	1071	39	because	because	SCONJ
taxlaw-2802	1071	40	the	the	DET
taxlaw-2802	1071	41	practitioner	practitioner	NOUN
taxlaw-2802	1071	42	would	would	AUX
taxlaw-2802	1071	43	no	no	ADV
taxlaw-2802	1071	44	longer	long	ADV
taxlaw-2802	1071	45	have	have	VERB
taxlaw-2802	1071	46	to	to	PART
taxlaw-2802	1071	47	telegraph	telegraph	VERB
taxlaw-2802	1071	48	,	,	PUNCT
taxlaw-2802	1071	49	on	on	ADP
taxlaw-2802	1071	50	the	the	DET
taxlaw-2802	1071	51	face	face	NOUN
taxlaw-2802	1071	52	of	of	ADP
taxlaw-2802	1071	53	the	the	DET
taxlaw-2802	1071	54	opinion	opinion	NOUN
taxlaw-2802	1071	55	,	,	PUNCT
taxlaw-2802	1071	56	the	the	DET
taxlaw-2802	1071	57	limits	limit	NOUN
taxlaw-2802	1071	58	as	as	ADP
taxlaw-2802	1071	59	to	to	ADP
taxlaw-2802	1071	60	what	what	PRON
taxlaw-2802	1071	61	the	the	DET
taxlaw-2802	1071	62	client	client	NOUN
taxlaw-2802	1071	63	is	be	AUX
taxlaw-2802	1071	64	getting	get	VERB
taxlaw-2802	1071	65	.	.	PUNCT
taxlaw-2802	1072	1	this	this	PRON
taxlaw-2802	1072	2	,	,	PUNCT
taxlaw-2802	1072	3	in	in	ADP
taxlaw-2802	1072	4	turn	turn	NOUN
taxlaw-2802	1072	5	,	,	PUNCT
taxlaw-2802	1072	6	would	would	AUX
taxlaw-2802	1072	7	encourage	encourage	VERB
taxlaw-2802	1072	8	practitioners	practitioner	NOUN
taxlaw-2802	1072	9	to	to	PART
taxlaw-2802	1072	10	favor	favor	VERB
taxlaw-2802	1072	11	their	their	PRON
taxlaw-2802	1072	12	own	own	ADJ
taxlaw-2802	1072	13	216	216	NUM
taxlaw-2802	1072	14	.	.	PUNCT
taxlaw-2802	1073	1	see	see	VERB
taxlaw-2802	1073	2	watson	watson	PROPN
taxlaw-2802	1073	3	&	&	CCONJ
taxlaw-2802	1073	4	billman	billman	PROPN
taxlaw-2802	1073	5	,	,	PUNCT
taxlaw-2802	1073	6	supra	supra	PROPN
taxlaw-2802	1073	7	note	note	NOUN
taxlaw-2802	1073	8	74	74	NUM
taxlaw-2802	1073	9	,	,	PUNCT
taxlaw-2802	1073	10	at	at	ADP
taxlaw-2802	1073	11	137	137	NUM
taxlaw-2802	1073	12	-	-	SYM
taxlaw-2802	1073	13	38	38	NUM
taxlaw-2802	1073	14	(	(	PUNCT
taxlaw-2802	1073	15	discussing	discuss	VERB
taxlaw-2802	1073	16	how	how	SCONJ
taxlaw-2802	1073	17	tax	tax	NOUN
taxlaw-2802	1073	18	shelter	shelter	NOUN
taxlaw-2802	1073	19	investors	investor	NOUN
taxlaw-2802	1073	20	concentrate	concentrate	VERB
taxlaw-2802	1073	21	on	on	ADP
taxlaw-2802	1073	22	a	a	DET
taxlaw-2802	1073	23	legal	legal	ADJ
taxlaw-2802	1073	24	opinion	opinion	NOUN
taxlaw-2802	1073	25	’s	’s	PART
taxlaw-2802	1073	26	conclusion	conclusion	NOUN
taxlaw-2802	1073	27	and	and	CCONJ
taxlaw-2802	1073	28	assume	assume	VERB
taxlaw-2802	1073	29	the	the	DET
taxlaw-2802	1073	30	appropriateness	appropriateness	NOUN
taxlaw-2802	1073	31	of	of	ADP
taxlaw-2802	1073	32	the	the	DET
taxlaw-2802	1073	33	opinion	opinion	NOUN
taxlaw-2802	1073	34	’s	’s	PART
taxlaw-2802	1073	35	qualifications	qualification	NOUN
taxlaw-2802	1073	36	as	as	ADP
taxlaw-2802	1073	37	to	to	ADP
taxlaw-2802	1073	38	legal	legal	ADJ
taxlaw-2802	1073	39	issues	issue	NOUN
taxlaw-2802	1073	40	not	not	PART
taxlaw-2802	1073	41	considered	consider	VERB
taxlaw-2802	1073	42	or	or	CCONJ
taxlaw-2802	1073	43	facts	fact	NOUN
taxlaw-2802	1073	44	assumed	assume	VERB
taxlaw-2802	1073	45	)	)	PUNCT
taxlaw-2802	1073	46	.	.	PUNCT
taxlaw-2802	1074	1	217	217	NUM
taxlaw-2802	1074	2	.	.	PUNCT
taxlaw-2802	1075	1	rostain	rostain	NOUN
taxlaw-2802	1075	2	,	,	PUNCT
taxlaw-2802	1075	3	supra	supra	PROPN
taxlaw-2802	1075	4	note	note	NOUN
taxlaw-2802	1075	5	73	73	NUM
taxlaw-2802	1075	6	,	,	PUNCT
taxlaw-2802	1075	7	at	at	ADP
taxlaw-2802	1075	8	82	82	NUM
taxlaw-2802	1075	9	.	.	NOUN
taxlaw-2802	1075	10	218	218	NUM
taxlaw-2802	1075	11	.	.	PUNCT
taxlaw-2802	1076	1	indeed	indeed	ADV
taxlaw-2802	1076	2	,	,	PUNCT
taxlaw-2802	1076	3	even	even	ADV
taxlaw-2802	1076	4	the	the	DET
taxlaw-2802	1076	5	new	new	PROPN
taxlaw-2802	1076	6	york	york	PROPN
taxlaw-2802	1076	7	state	state	PROPN
taxlaw-2802	1076	8	bar	bar	PROPN
taxlaw-2802	1076	9	association	association	NOUN
taxlaw-2802	1076	10	,	,	PUNCT
taxlaw-2802	1076	11	otherwise	otherwise	ADV
taxlaw-2802	1076	12	one	one	NUM
taxlaw-2802	1076	13	of	of	ADP
taxlaw-2802	1076	14	the	the	DET
taxlaw-2802	1076	15	staunchest	staunch	ADJ
taxlaw-2802	1076	16	supporters	supporter	NOUN
taxlaw-2802	1076	17	of	of	ADP
taxlaw-2802	1076	18	an	an	DET
taxlaw-2802	1076	19	opt	opt	VERB
taxlaw-2802	1076	20	-	-	PUNCT
taxlaw-2802	1076	21	in	in	ADP
taxlaw-2802	1076	22	regime	regime	NOUN
taxlaw-2802	1076	23	,	,	PUNCT
taxlaw-2802	1076	24	does	do	AUX
taxlaw-2802	1076	25	not	not	PART
taxlaw-2802	1076	26	support	support	VERB
taxlaw-2802	1076	27	the	the	DET
taxlaw-2802	1076	28	opt	opt	VERB
taxlaw-2802	1076	29	-	-	PUNCT
taxlaw-2802	1076	30	in	in	ADP
taxlaw-2802	1076	31	approach	approach	NOUN
taxlaw-2802	1076	32	in	in	ADP
taxlaw-2802	1076	33	the	the	DET
taxlaw-2802	1076	34	case	case	NOUN
taxlaw-2802	1076	35	of	of	ADP
taxlaw-2802	1076	36	marketed	market	VERB
taxlaw-2802	1076	37	opinions	opinion	NOUN
taxlaw-2802	1076	38	.	.	PUNCT
taxlaw-2802	1077	1	see	see	VERB
taxlaw-2802	1077	2	paul	paul	PROPN
taxlaw-2802	1077	3	,	,	PUNCT
taxlaw-2802	1077	4	supra	supra	PROPN
taxlaw-2802	1077	5	note	note	PROPN
taxlaw-2802	1077	6	66	66	NUM
taxlaw-2802	1077	7	,	,	PUNCT
taxlaw-2802	1077	8	at	at	ADP
taxlaw-2802	1077	9	31	31	NUM
taxlaw-2802	1077	10	.	.	PUNCT
taxlaw-2802	1078	1	219	219	NUM
taxlaw-2802	1078	2	.	.	PUNCT
taxlaw-2802	1079	1	for	for	ADP
taxlaw-2802	1079	2	a	a	DET
taxlaw-2802	1079	3	discussion	discussion	NOUN
taxlaw-2802	1079	4	of	of	ADP
taxlaw-2802	1079	5	§	§	PROPN
taxlaw-2802	1079	6	6662(b)(6	6662(b)(6	NUM
taxlaw-2802	1079	7	)	)	PUNCT
taxlaw-2802	1079	8	,	,	PUNCT
taxlaw-2802	1079	9	the	the	DET
taxlaw-2802	1079	10	strict	strict	ADJ
taxlaw-2802	1079	11	liability	liability	NOUN
taxlaw-2802	1079	12	nature	nature	NOUN
taxlaw-2802	1079	13	of	of	ADP
taxlaw-2802	1079	14	the	the	DET
taxlaw-2802	1079	15	penalty	penalty	NOUN
taxlaw-2802	1079	16	it	it	PRON
taxlaw-2802	1079	17	imposes	impose	VERB
taxlaw-2802	1079	18	on	on	ADP
taxlaw-2802	1079	19	transactions	transaction	NOUN
taxlaw-2802	1079	20	that	that	PRON
taxlaw-2802	1079	21	lack	lack	VERB
taxlaw-2802	1079	22	economic	economic	ADJ
taxlaw-2802	1079	23	substance	substance	NOUN
taxlaw-2802	1079	24	,	,	PUNCT
taxlaw-2802	1079	25	and	and	CCONJ
taxlaw-2802	1079	26	the	the	DET
taxlaw-2802	1079	27	penalty	penalty	NOUN
taxlaw-2802	1079	28	’s	’s	PART
taxlaw-2802	1079	29	potential	potential	NOUN
taxlaw-2802	1079	30	to	to	PART
taxlaw-2802	1079	31	undermine	undermine	VERB
taxlaw-2802	1079	32	the	the	DET
taxlaw-2802	1079	33	“	"	PUNCT
taxlaw-2802	1079	34	gatekeeper	gatekeeper	NOUN
taxlaw-2802	1079	35	”	"	PUNCT
taxlaw-2802	1079	36	effect	effect	NOUN
taxlaw-2802	1079	37	of	of	ADP
taxlaw-2802	1079	38	the	the	DET
taxlaw-2802	1079	39	covered	covered	ADJ
taxlaw-2802	1079	40	opinion	opinion	NOUN
taxlaw-2802	1079	41	regulations	regulation	NOUN
taxlaw-2802	1079	42	,	,	PUNCT
taxlaw-2802	1079	43	see	see	VERB
taxlaw-2802	1079	44	supra	supra	ADJ
taxlaw-2802	1079	45	part	part	NOUN
taxlaw-2802	1079	46	v.a.3	v.a.3	NOUN
taxlaw-2802	1079	47	.	.	PUNCT
taxlaw-2802	1080	1	columbia	columbia	PROPN
taxlaw-2802	1080	2	jour	jour	PROPN
taxlaw-2802	1080	3	�	�	PROPN
taxlaw-2802	1080	4	al	al	PROPN
taxlaw-2802	1080	5	of	of	ADP
taxlaw-2802	1080	6	tax	tax	NOUN
taxlaw-2802	1080	7	law	law	NOUN
taxlaw-2802	1080	8	[	[	X
taxlaw-2802	1080	9	vol	vol	NOUN
taxlaw-2802	1080	10	2:150	2:150	NUM
taxlaw-2802	1080	11	194	194	NUM
taxlaw-2802	1080	12	interests	interest	NOUN
taxlaw-2802	1080	13	(	(	PUNCT
taxlaw-2802	1080	14	in	in	ADP
taxlaw-2802	1080	15	not	not	PART
taxlaw-2802	1080	16	complying	comply	VERB
taxlaw-2802	1080	17	with	with	ADP
taxlaw-2802	1080	18	the	the	DET
taxlaw-2802	1080	19	more	more	ADV
taxlaw-2802	1080	20	exacting	exacting	ADJ
taxlaw-2802	1080	21	due	due	ADJ
taxlaw-2802	1080	22	diligence	diligence	NOUN
taxlaw-2802	1080	23	and	and	CCONJ
taxlaw-2802	1080	24	drafting	drafting	NOUN
taxlaw-2802	1080	25	standards	standard	NOUN
taxlaw-2802	1080	26	)	)	PUNCT
taxlaw-2802	1080	27	at	at	ADP
taxlaw-2802	1080	28	the	the	DET
taxlaw-2802	1080	29	expense	expense	NOUN
taxlaw-2802	1080	30	of	of	ADP
taxlaw-2802	1080	31	their	their	PRON
taxlaw-2802	1080	32	clients	client	NOUN
taxlaw-2802	1080	33	'	'	PART
taxlaw-2802	1080	34	interests	interest	NOUN
taxlaw-2802	1080	35	(	(	PUNCT
taxlaw-2802	1080	36	in	in	ADP
taxlaw-2802	1080	37	establishing	establish	VERB
taxlaw-2802	1080	38	a	a	DET
taxlaw-2802	1080	39	defense	defense	NOUN
taxlaw-2802	1080	40	against	against	ADP
taxlaw-2802	1080	41	penalties	penalty	NOUN
taxlaw-2802	1080	42	that	that	PRON
taxlaw-2802	1080	43	may	may	AUX
taxlaw-2802	1080	44	result	result	VERB
taxlaw-2802	1080	45	from	from	ADP
taxlaw-2802	1080	46	aggressive	aggressive	ADJ
taxlaw-2802	1080	47	transactions	transaction	NOUN
taxlaw-2802	1080	48	)	)	PUNCT
taxlaw-2802	1080	49	.	.	PUNCT
taxlaw-2802	1081	1	worse	bad	ADJ
taxlaw-2802	1081	2	yet	yet	ADV
taxlaw-2802	1081	3	,	,	PUNCT
taxlaw-2802	1081	4	it	it	PRON
taxlaw-2802	1081	5	would	would	AUX
taxlaw-2802	1081	6	seriously	seriously	ADV
taxlaw-2802	1081	7	erode	erode	VERB
taxlaw-2802	1081	8	the	the	DET
taxlaw-2802	1081	9	role	role	NOUN
taxlaw-2802	1081	10	of	of	ADP
taxlaw-2802	1081	11	tax	tax	NOUN
taxlaw-2802	1081	12	attorneys	attorney	NOUN
taxlaw-2802	1081	13	as	as	ADP
taxlaw-2802	1081	14	"	"	PUNCT
taxlaw-2802	1081	15	gatekeepers	gatekeeper	NOUN
taxlaw-2802	1081	16	"	"	PUNCT
taxlaw-2802	1081	17	who	who	PRON
taxlaw-2802	1081	18	block	block	VERB
taxlaw-2802	1081	19	their	their	PRON
taxlaw-2802	1081	20	clients	client	NOUN
taxlaw-2802	1081	21	'	'	PART
taxlaw-2802	1081	22	entry	entry	NOUN
taxlaw-2802	1081	23	into	into	ADP
taxlaw-2802	1081	24	abusive	abusive	ADJ
taxlaw-2802	1081	25	deals.220	deals.220	NOUN
taxlaw-2802	1081	26	clients	client	NOUN
taxlaw-2802	1081	27	would	would	AUX
taxlaw-2802	1081	28	still	still	ADV
taxlaw-2802	1081	29	be	be	AUX
taxlaw-2802	1081	30	incented	incente	VERB
taxlaw-2802	1081	31	to	to	PART
taxlaw-2802	1081	32	obtain	obtain	VERB
taxlaw-2802	1081	33	penalty	penalty	NOUN
taxlaw-2802	1081	34	protection	protection	NOUN
taxlaw-2802	1081	35	,	,	PUNCT
taxlaw-2802	1081	36	but	but	CCONJ
taxlaw-2802	1081	37	practitioners	practitioner	NOUN
taxlaw-2802	1081	38	would	would	AUX
taxlaw-2802	1081	39	be	be	AUX
taxlaw-2802	1081	40	far	far	ADV
taxlaw-2802	1081	41	less	less	ADV
taxlaw-2802	1081	42	incented	incente	VERB
taxlaw-2802	1081	43	to	to	PART
taxlaw-2802	1081	44	provide	provide	VERB
taxlaw-2802	1081	45	it	it	PRON
taxlaw-2802	1081	46	(	(	PUNCT
taxlaw-2802	1081	47	because	because	SCONJ
taxlaw-2802	1081	48	it	it	PRON
taxlaw-2802	1081	49	would	would	AUX
taxlaw-2802	1081	50	become	become	VERB
taxlaw-2802	1081	51	all	all	ADV
taxlaw-2802	1081	52	too	too	ADV
taxlaw-2802	1081	53	easy	easy	ADJ
taxlaw-2802	1081	54	to	to	PART
taxlaw-2802	1081	55	avoid	avoid	VERB
taxlaw-2802	1081	56	the	the	DET
taxlaw-2802	1081	57	burdens	burden	NOUN
taxlaw-2802	1081	58	and	and	CCONJ
taxlaw-2802	1081	59	risks	risk	NOUN
taxlaw-2802	1081	60	associated	associate	VERB
taxlaw-2802	1081	61	with	with	ADP
taxlaw-2802	1081	62	preparing	prepare	VERB
taxlaw-2802	1081	63	and	and	CCONJ
taxlaw-2802	1081	64	delivering	deliver	VERB
taxlaw-2802	1081	65	a	a	DET
taxlaw-2802	1081	66	covered	covered	ADJ
taxlaw-2802	1081	67	opinion	opinion	NOUN
taxlaw-2802	1081	68	)	)	PUNCT
taxlaw-2802	1081	69	.	.	PUNCT
taxlaw-2802	1082	1	as	as	ADP
taxlaw-2802	1082	2	a	a	DET
taxlaw-2802	1082	3	result	result	NOUN
taxlaw-2802	1082	4	,	,	PUNCT
taxlaw-2802	1082	5	an	an	DET
taxlaw-2802	1082	6	opt	opt	VERB
taxlaw-2802	1082	7	-	-	PUNCT
taxlaw-2802	1082	8	in	in	ADP
taxlaw-2802	1082	9	regime	regime	NOUN
taxlaw-2802	1082	10	would	would	AUX
taxlaw-2802	1082	11	destroy	destroy	VERB
taxlaw-2802	1082	12	the	the	DET
taxlaw-2802	1082	13	framework	framework	NOUN
taxlaw-2802	1082	14	that	that	PRON
taxlaw-2802	1082	15	makes	make	VERB
taxlaw-2802	1082	16	the	the	DET
taxlaw-2802	1082	17	covered	covered	ADJ
taxlaw-2802	1082	18	opinion	opinion	NOUN
taxlaw-2802	1082	19	regulations	regulation	NOUN
taxlaw-2802	1082	20	effective	effective	ADJ
taxlaw-2802	1082	21	at	at	ADP
taxlaw-2802	1082	22	curtailing	curtail	VERB
taxlaw-2802	1082	23	abusive	abusive	ADJ
taxlaw-2802	1082	24	tax	tax	NOUN
taxlaw-2802	1082	25	shelters	shelter	NOUN
taxlaw-2802	1082	26	.	.	PUNCT
taxlaw-2802	1083	1	most	most	ADJ
taxlaw-2802	1083	2	commentators	commentator	NOUN
taxlaw-2802	1083	3	who	who	PRON
taxlaw-2802	1083	4	favor	favor	VERB
taxlaw-2802	1083	5	an	an	DET
taxlaw-2802	1083	6	opt	opt	VERB
taxlaw-2802	1083	7	-	-	PUNCT
taxlaw-2802	1083	8	in	in	ADP
taxlaw-2802	1083	9	approach	approach	NOUN
taxlaw-2802	1083	10	stress	stress	VERB
taxlaw-2802	1083	11	the	the	DET
taxlaw-2802	1083	12	benefits	benefit	NOUN
taxlaw-2802	1083	13	of	of	ADP
taxlaw-2802	1083	14	eliminating	eliminate	VERB
taxlaw-2802	1083	15	now	now	ADV
taxlaw-2802	1083	16	-	-	PUNCT
taxlaw-2802	1083	17	ubiquitous	ubiquitous	ADJ
taxlaw-2802	1083	18	non	non	ADJ
taxlaw-2802	1083	19	-	-	ADJ
taxlaw-2802	1083	20	reliance	reliance	ADJ
taxlaw-2802	1083	21	disclaimers	disclaimer	NOUN
taxlaw-2802	1083	22	from	from	ADP
taxlaw-2802	1083	23	practitioners	practitioner	NOUN
taxlaw-2802	1083	24	’	'	PUNCT
taxlaw-2802	1083	25	written	write	VERB
taxlaw-2802	1083	26	communications.221	communications.221	PROPN
taxlaw-2802	1083	27	as	as	SCONJ
taxlaw-2802	1083	28	professor	professor	PROPN
taxlaw-2802	1083	29	deborah	deborah	PROPN
taxlaw-2802	1083	30	schenk	schenk	PROPN
taxlaw-2802	1083	31	has	have	AUX
taxlaw-2802	1083	32	rightly	rightly	ADV
taxlaw-2802	1083	33	observed	observe	VERB
taxlaw-2802	1083	34	,	,	PUNCT
taxlaw-2802	1083	35	"	"	PUNCT
taxlaw-2802	1083	36	[	[	X
taxlaw-2802	1083	37	t]hat	t]hat	PRON
taxlaw-2802	1083	38	is	be	AUX
taxlaw-2802	1083	39	a	a	DET
taxlaw-2802	1083	40	peculiarly	peculiarly	ADV
taxlaw-2802	1083	41	weak	weak	ADJ
taxlaw-2802	1083	42	reason	reason	NOUN
taxlaw-2802	1083	43	to	to	PART
taxlaw-2802	1083	44	support	support	VERB
taxlaw-2802	1083	45	the	the	DET
taxlaw-2802	1083	46	optin	optin	NOUN
taxlaw-2802	1083	47	approach	approach	NOUN
taxlaw-2802	1083	48	.	.	PUNCT
taxlaw-2802	1084	1	"222	"222	PROPN
taxlaw-2802	1084	2	indeed	indeed	ADV
taxlaw-2802	1084	3	,	,	PUNCT
taxlaw-2802	1084	4	it	it	PRON
taxlaw-2802	1084	5	becomes	become	VERB
taxlaw-2802	1084	6	an	an	DET
taxlaw-2802	1084	7	even	even	ADV
taxlaw-2802	1084	8	weaker	weak	ADJ
taxlaw-2802	1084	9	reason	reason	NOUN
taxlaw-2802	1084	10	,	,	PUNCT
taxlaw-2802	1084	11	once	once	SCONJ
taxlaw-2802	1084	12	the	the	DET
taxlaw-2802	1084	13	covered	covered	ADJ
taxlaw-2802	1084	14	opinion	opinion	NOUN
taxlaw-2802	1084	15	regulations	regulation	NOUN
taxlaw-2802	1084	16	are	be	AUX
taxlaw-2802	1084	17	revised	revise	VERB
taxlaw-2802	1084	18	to	to	PART
taxlaw-2802	1084	19	apply	apply	VERB
taxlaw-2802	1084	20	only	only	ADV
taxlaw-2802	1084	21	to	to	ADP
taxlaw-2802	1084	22	tax	tax	NOUN
taxlaw-2802	1084	23	shelter	shelter	NOUN
taxlaw-2802	1084	24	advice	advice	NOUN
taxlaw-2802	1084	25	.	.	PUNCT
taxlaw-2802	1085	1	professor	professor	NOUN
taxlaw-2802	1085	2	schenk	schenk	PROPN
taxlaw-2802	1085	3	offers	offer	VERB
taxlaw-2802	1085	4	a	a	DET
taxlaw-2802	1085	5	different	different	ADJ
taxlaw-2802	1085	6	argument	argument	NOUN
taxlaw-2802	1085	7	in	in	ADP
taxlaw-2802	1085	8	favor	favor	NOUN
taxlaw-2802	1085	9	of	of	ADP
taxlaw-2802	1085	10	an	an	DET
taxlaw-2802	1085	11	opt	opt	VERB
taxlaw-2802	1085	12	-	-	PUNCT
taxlaw-2802	1085	13	in	in	ADP
taxlaw-2802	1085	14	regime	regime	NOUN
taxlaw-2802	1085	15	.	.	PUNCT
taxlaw-2802	1086	1	she	she	PRON
taxlaw-2802	1086	2	disapproves	disapprove	VERB
taxlaw-2802	1086	3	of	of	ADP
taxlaw-2802	1086	4	a	a	DET
taxlaw-2802	1086	5	reasonable	reasonable	ADJ
taxlaw-2802	1086	6	cause	cause	NOUN
taxlaw-2802	1086	7	defense	defense	NOUN
taxlaw-2802	1086	8	to	to	ADP
taxlaw-2802	1086	9	penalties	penalty	NOUN
taxlaw-2802	1086	10	in	in	ADP
taxlaw-2802	1086	11	the	the	DET
taxlaw-2802	1086	12	first	first	ADJ
taxlaw-2802	1086	13	place,223	place,223	PROPN
taxlaw-2802	1086	14	and	and	CCONJ
taxlaw-2802	1086	15	she	she	PRON
taxlaw-2802	1086	16	particularly	particularly	ADV
taxlaw-2802	1086	17	disagrees	disagree	VERB
taxlaw-2802	1086	18	that	that	SCONJ
taxlaw-2802	1086	19	legal	legal	ADJ
taxlaw-2802	1086	20	opinions	opinion	NOUN
taxlaw-2802	1086	21	should	should	AUX
taxlaw-2802	1086	22	be	be	AUX
taxlaw-2802	1086	23	usable	usable	ADJ
taxlaw-2802	1086	24	in	in	ADP
taxlaw-2802	1086	25	such	such	DET
taxlaw-2802	1086	26	a	a	DET
taxlaw-2802	1086	27	defense.224	defense.224	NOUN
taxlaw-2802	1086	28	in	in	ADP
taxlaw-2802	1086	29	short	short	ADJ
taxlaw-2802	1086	30	,	,	PUNCT
taxlaw-2802	1086	31	professor	professor	NOUN
taxlaw-2802	1086	32	schenk	schenk	PROPN
taxlaw-2802	1086	33	views	view	VERB
taxlaw-2802	1086	34	the	the	DET
taxlaw-2802	1086	35	defense	defense	NOUN
taxlaw-2802	1086	36	as	as	ADP
taxlaw-2802	1086	37	“	"	PUNCT
taxlaw-2802	1086	38	a	a	DET
taxlaw-2802	1086	39	‘	'	PUNCT
taxlaw-2802	1086	40	get	get	VERB
taxlaw-2802	1086	41	-	-	PUNCT
taxlaw-2802	1086	42	out	out	ADP
taxlaw-2802	1086	43	-	-	PUNCT
taxlaw-2802	1086	44	of	of	ADP
taxlaw-2802	1086	45	-	-	PUNCT
taxlaw-2802	1086	46	jail	jail	NOUN
taxlaw-2802	1086	47	’	'	PUNCT
taxlaw-2802	1086	48	option	option	NOUN
taxlaw-2802	1086	49	”	"	PUNCT
taxlaw-2802	1086	50	that	that	PRON
taxlaw-2802	1086	51	provides	provide	VERB
taxlaw-2802	1086	52	taxpayers	taxpayer	NOUN
taxlaw-2802	1086	53	with	with	ADP
taxlaw-2802	1086	54	an	an	DET
taxlaw-2802	1086	55	undeserved	undeserved	ADJ
taxlaw-2802	1086	56	escape	escape	NOUN
taxlaw-2802	1086	57	from	from	ADP
taxlaw-2802	1086	58	sanctions	sanction	NOUN
taxlaw-2802	1086	59	for	for	ADP
taxlaw-2802	1086	60	violating	violate	VERB
taxlaw-2802	1086	61	the	the	DET
taxlaw-2802	1086	62	law	law	NOUN
taxlaw-2802	1086	63	.	.	PUNCT
taxlaw-2802	1087	1	(	(	PUNCT
taxlaw-2802	1087	2	she	she	PRON
taxlaw-2802	1087	3	argues	argue	VERB
taxlaw-2802	1087	4	,	,	PUNCT
taxlaw-2802	1087	5	for	for	ADP
taxlaw-2802	1087	6	example	example	NOUN
taxlaw-2802	1087	7	,	,	PUNCT
taxlaw-2802	1087	8	that	that	DET
taxlaw-2802	1087	9	reliance	reliance	NOUN
taxlaw-2802	1087	10	on	on	ADP
taxlaw-2802	1087	11	a	a	DET
taxlaw-2802	1087	12	lawyer	lawyer	NOUN
taxlaw-2802	1087	13	’s	’s	PART
taxlaw-2802	1087	14	advice	advice	NOUN
taxlaw-2802	1087	15	is	be	AUX
taxlaw-2802	1087	16	no	no	PRON
taxlaw-2802	1087	17	better	well	ADJ
taxlaw-2802	1087	18	an	an	DET
taxlaw-2802	1087	19	excuse	excuse	NOUN
taxlaw-2802	1087	20	for	for	ADP
taxlaw-2802	1087	21	failing	fail	VERB
taxlaw-2802	1087	22	to	to	PART
taxlaw-2802	1087	23	comply	comply	VERB
taxlaw-2802	1087	24	with	with	ADP
taxlaw-2802	1087	25	the	the	DET
taxlaw-2802	1087	26	tax	tax	NOUN
taxlaw-2802	1087	27	laws	law	NOUN
taxlaw-2802	1087	28	than	than	SCONJ
taxlaw-2802	1087	29	it	it	PRON
taxlaw-2802	1087	30	is	be	AUX
taxlaw-2802	1087	31	for	for	ADP
taxlaw-2802	1087	32	failing	fail	VERB
taxlaw-2802	1087	33	to	to	PART
taxlaw-2802	1087	34	comply	comply	VERB
taxlaw-2802	1087	35	with	with	ADP
taxlaw-2802	1087	36	antitrust	antitrust	ADJ
taxlaw-2802	1087	37	or	or	CCONJ
taxlaw-2802	1087	38	securities	security	NOUN
taxlaw-2802	1087	39	law.225	law.225	ADV
taxlaw-2802	1087	40	)	)	PUNCT
taxlaw-2802	1087	41	despite	despite	SCONJ
taxlaw-2802	1087	42	these	these	DET
taxlaw-2802	1087	43	objections	objection	NOUN
taxlaw-2802	1087	44	,	,	PUNCT
taxlaw-2802	1087	45	professor	professor	NOUN
taxlaw-2802	1087	46	schenk	schenk	PROPN
taxlaw-2802	1087	47	nevertheless	nevertheless	ADV
taxlaw-2802	1087	48	thinks	think	VERB
taxlaw-2802	1087	49	that	that	SCONJ
taxlaw-2802	1087	50	,	,	PUNCT
taxlaw-2802	1087	51	as	as	ADV
taxlaw-2802	1087	52	long	long	ADV
taxlaw-2802	1087	53	as	as	SCONJ
taxlaw-2802	1087	54	legal	legal	ADJ
taxlaw-2802	1087	55	opinions	opinion	NOUN
taxlaw-2802	1087	56	are	be	AUX
taxlaw-2802	1087	57	in	in	ADP
taxlaw-2802	1087	58	fact	fact	NOUN
taxlaw-2802	1087	59	being	be	AUX
taxlaw-2802	1087	60	used	use	VERB
taxlaw-2802	1087	61	as	as	ADP
taxlaw-2802	1087	62	a	a	DET
taxlaw-2802	1087	63	defense	defense	NOUN
taxlaw-2802	1087	64	against	against	ADP
taxlaw-2802	1087	65	penalties	penalty	NOUN
taxlaw-2802	1087	66	,	,	PUNCT
taxlaw-2802	1087	67	the	the	DET
taxlaw-2802	1087	68	government	government	NOUN
taxlaw-2802	1087	69	has	have	VERB
taxlaw-2802	1087	70	a	a	DET
taxlaw-2802	1087	71	legitimate	legitimate	ADJ
taxlaw-2802	1087	72	interest	interest	NOUN
taxlaw-2802	1087	73	in	in	ADP
taxlaw-2802	1087	74	what	what	PRON
taxlaw-2802	1087	75	those	those	DET
taxlaw-2802	1087	76	opinions	opinion	NOUN
taxlaw-2802	1087	77	say.226	say.226	VERB
taxlaw-2802	1087	78	in	in	ADP
taxlaw-2802	1087	79	considering	consider	VERB
taxlaw-2802	1087	80	how	how	SCONJ
taxlaw-2802	1087	81	to	to	PART
taxlaw-2802	1087	82	formulate	formulate	VERB
taxlaw-2802	1087	83	(	(	PUNCT
taxlaw-2802	1087	84	or	or	CCONJ
taxlaw-2802	1087	85	reformulate	reformulate	VERB
taxlaw-2802	1087	86	)	)	PUNCT
taxlaw-2802	1087	87	the	the	DET
taxlaw-2802	1087	88	covered	covered	ADJ
taxlaw-2802	1087	89	220	220	NUM
taxlaw-2802	1087	90	.	.	PUNCT
taxlaw-2802	1088	1	for	for	ADP
taxlaw-2802	1088	2	a	a	DET
taxlaw-2802	1088	3	discussion	discussion	NOUN
taxlaw-2802	1088	4	of	of	ADP
taxlaw-2802	1088	5	how	how	SCONJ
taxlaw-2802	1088	6	the	the	DET
taxlaw-2802	1088	7	covered	covered	ADJ
taxlaw-2802	1088	8	opinion	opinion	NOUN
taxlaw-2802	1088	9	regulations	regulation	NOUN
taxlaw-2802	1088	10	use	use	VERB
taxlaw-2802	1088	11	private	private	ADJ
taxlaw-2802	1088	12	practice	practice	NOUN
taxlaw-2802	1088	13	tax	tax	NOUN
taxlaw-2802	1088	14	attorneys	attorney	NOUN
taxlaw-2802	1088	15	as	as	SCONJ
taxlaw-2802	1088	16	gatekeepers	gatekeeper	NOUN
taxlaw-2802	1088	17	to	to	PART
taxlaw-2802	1088	18	impede	impede	VERB
taxlaw-2802	1088	19	clients	client	NOUN
taxlaw-2802	1088	20	from	from	ADP
taxlaw-2802	1088	21	engaging	engage	VERB
taxlaw-2802	1088	22	in	in	ADP
taxlaw-2802	1088	23	abusive	abusive	ADJ
taxlaw-2802	1088	24	deals	deal	NOUN
taxlaw-2802	1088	25	,	,	PUNCT
taxlaw-2802	1088	26	see	see	VERB
taxlaw-2802	1088	27	supra	supra	ADJ
taxlaw-2802	1088	28	part	part	NOUN
taxlaw-2802	1088	29	v.a.1	v.a.1	NOUN
taxlaw-2802	1088	30	-	-	SYM
taxlaw-2802	1088	31	2	2	NUM
taxlaw-2802	1088	32	.	.	NUM
taxlaw-2802	1088	33	221	221	NUM
taxlaw-2802	1088	34	.	.	PUNCT
taxlaw-2802	1089	1	see	see	VERB
taxlaw-2802	1089	2	,	,	PUNCT
taxlaw-2802	1089	3	e.g.	e.g.	ADV
taxlaw-2802	1089	4	,	,	PUNCT
taxlaw-2802	1089	5	paul	paul	PROPN
taxlaw-2802	1089	6	,	,	PUNCT
taxlaw-2802	1089	7	supra	supra	PROPN
taxlaw-2802	1089	8	note	note	PROPN
taxlaw-2802	1089	9	66	66	NUM
taxlaw-2802	1089	10	,	,	PUNCT
taxlaw-2802	1089	11	at	at	ADP
taxlaw-2802	1089	12	17	17	NUM
taxlaw-2802	1089	13	-	-	SYM
taxlaw-2802	1089	14	18	18	NUM
taxlaw-2802	1089	15	;	;	PUNCT
taxlaw-2802	1089	16	schizer	schizer	NOUN
taxlaw-2802	1089	17	,	,	PUNCT
taxlaw-2802	1089	18	supra	supra	PROPN
taxlaw-2802	1089	19	note	note	PROPN
taxlaw-2802	1089	20	100	100	NUM
taxlaw-2802	1089	21	,	,	PUNCT
taxlaw-2802	1089	22	at	at	ADP
taxlaw-2802	1089	23	363	363	NUM
taxlaw-2802	1089	24	;	;	PUNCT
taxlaw-2802	1089	25	vasquez	vasquez	PROPN
taxlaw-2802	1089	26	&	&	CCONJ
taxlaw-2802	1089	27	vasquez	vasquez	PROPN
taxlaw-2802	1089	28	,	,	PUNCT
taxlaw-2802	1089	29	supra	supra	PROPN
taxlaw-2802	1089	30	note	note	PROPN
taxlaw-2802	1089	31	56	56	NUM
taxlaw-2802	1089	32	,	,	PUNCT
taxlaw-2802	1089	33	at	at	ADP
taxlaw-2802	1089	34	313	313	NUM
taxlaw-2802	1089	35	-	-	SYM
taxlaw-2802	1089	36	14	14	NUM
taxlaw-2802	1089	37	(	(	PUNCT
taxlaw-2802	1089	38	quoting	quote	VERB
taxlaw-2802	1089	39	published	publish	VERB
taxlaw-2802	1089	40	comments	comment	NOUN
taxlaw-2802	1089	41	of	of	ADP
taxlaw-2802	1089	42	attorney	attorney	NOUN
taxlaw-2802	1089	43	kenneth	kenneth	PROPN
taxlaw-2802	1089	44	gideon	gideon	PROPN
taxlaw-2802	1089	45	)	)	PUNCT
taxlaw-2802	1089	46	.	.	PUNCT
taxlaw-2802	1090	1	222	222	NUM
taxlaw-2802	1090	2	.	.	PUNCT
taxlaw-2802	1091	1	schenk	schenk	PROPN
taxlaw-2802	1091	2	,	,	PUNCT
taxlaw-2802	1091	3	supra	supra	PROPN
taxlaw-2802	1091	4	note	note	PROPN
taxlaw-2802	1091	5	67	67	NUM
taxlaw-2802	1091	6	,	,	PUNCT
taxlaw-2802	1091	7	at	at	ADP
taxlaw-2802	1091	8	1316	1316	NUM
taxlaw-2802	1091	9	n.22	n.22	PROPN
taxlaw-2802	1091	10	.	.	PROPN
taxlaw-2802	1091	11	223	223	NUM
taxlaw-2802	1091	12	.	.	PUNCT
taxlaw-2802	1092	1	i	i	PRON
taxlaw-2802	1092	2	d.	d.	PROPN
taxlaw-2802	1092	3	at	at	ADP
taxlaw-2802	1092	4	1312	1312	NUM
taxlaw-2802	1092	5	(	(	PUNCT
taxlaw-2802	1092	6	“	"	PUNCT
taxlaw-2802	1092	7	most	most	ADJ
taxlaw-2802	1092	8	people	people	NOUN
taxlaw-2802	1092	9	support	support	VERB
taxlaw-2802	1092	10	a	a	DET
taxlaw-2802	1092	11	broad	broad	ADJ
taxlaw-2802	1092	12	reasonable	reasonable	ADJ
taxlaw-2802	1092	13	cause	cause	NOUN
taxlaw-2802	1092	14	exception	exception	NOUN
taxlaw-2802	1092	15	to	to	ADP
taxlaw-2802	1092	16	tax	tax	NOUN
taxlaw-2802	1092	17	penalties	penalty	NOUN
taxlaw-2802	1092	18	.	.	PUNCT
taxlaw-2802	1093	1	i	i	PRON
taxlaw-2802	1093	2	am	be	AUX
taxlaw-2802	1093	3	not	not	PART
taxlaw-2802	1093	4	one	one	NUM
taxlaw-2802	1093	5	of	of	ADP
taxlaw-2802	1093	6	them	they	PRON
taxlaw-2802	1093	7	.	.	PUNCT
taxlaw-2802	1094	1	i	i	PRON
taxlaw-2802	1094	2	’d	’d	AUX
taxlaw-2802	1094	3	favor	favor	VERB
taxlaw-2802	1094	4	a	a	DET
taxlaw-2802	1094	5	strict	strict	ADJ
taxlaw-2802	1094	6	liability	liability	NOUN
taxlaw-2802	1094	7	penalty	penalty	NOUN
taxlaw-2802	1094	8	in	in	ADP
taxlaw-2802	1094	9	many	many	ADJ
taxlaw-2802	1094	10	cases	case	NOUN
taxlaw-2802	1094	11	.	.	PUNCT
taxlaw-2802	1094	12	”	"	PUNCT
taxlaw-2802	1094	13	)	)	PUNCT
taxlaw-2802	1094	14	.	.	PUNCT
taxlaw-2802	1095	1	224	224	NUM
taxlaw-2802	1095	2	.	.	PUNCT
taxlaw-2802	1096	1	i	i	PRON
taxlaw-2802	1096	2	d.	d.	PROPN
taxlaw-2802	1096	3	(	(	PUNCT
taxlaw-2802	1096	4	“	"	PUNCT
taxlaw-2802	1096	5	i	i	PRON
taxlaw-2802	1096	6	am	be	AUX
taxlaw-2802	1096	7	unimpressed	unimpressed	ADJ
taxlaw-2802	1096	8	with	with	ADP
taxlaw-2802	1096	9	the	the	DET
taxlaw-2802	1096	10	argument	argument	NOUN
taxlaw-2802	1096	11	that	that	SCONJ
taxlaw-2802	1096	12	a	a	DET
taxlaw-2802	1096	13	taxpayer	taxpayer	NOUN
taxlaw-2802	1096	14	should	should	AUX
taxlaw-2802	1096	15	be	be	AUX
taxlaw-2802	1096	16	able	able	ADJ
taxlaw-2802	1096	17	to	to	PART
taxlaw-2802	1096	18	rely	rely	VERB
taxlaw-2802	1096	19	absolutely	absolutely	ADV
taxlaw-2802	1096	20	on	on	ADP
taxlaw-2802	1096	21	a	a	DET
taxlaw-2802	1096	22	lawyer	lawyer	NOUN
taxlaw-2802	1096	23	’s	’s	PART
taxlaw-2802	1096	24	opinion	opinion	NOUN
taxlaw-2802	1096	25	.	.	PUNCT
taxlaw-2802	1096	26	.	.	PUNCT
taxlaw-2802	1096	27	.	.	PUNCT
taxlaw-2802	1096	28	.	.	PUNCT
taxlaw-2802	1097	1	‘	'	PUNCT
taxlaw-2802	1097	2	my	my	PRON
taxlaw-2802	1097	3	lawyer	lawyer	NOUN
taxlaw-2802	1097	4	told	tell	VERB
taxlaw-2802	1097	5	me	i	PRON
taxlaw-2802	1097	6	it	it	PRON
taxlaw-2802	1097	7	was	be	AUX
taxlaw-2802	1097	8	ok	ok	ADJ
taxlaw-2802	1097	9	’	'	PUNCT
taxlaw-2802	1097	10	does	do	AUX
taxlaw-2802	1097	11	not	not	PART
taxlaw-2802	1097	12	strike	strike	VERB
taxlaw-2802	1097	13	me	i	PRON
taxlaw-2802	1097	14	as	as	ADP
taxlaw-2802	1097	15	a	a	DET
taxlaw-2802	1097	16	sufficient	sufficient	ADJ
taxlaw-2802	1097	17	justification	justification	NOUN
taxlaw-2802	1097	18	for	for	ADP
taxlaw-2802	1097	19	avoiding	avoid	VERB
taxlaw-2802	1097	20	penalties	penalty	NOUN
taxlaw-2802	1097	21	for	for	ADP
taxlaw-2802	1097	22	behavior	behavior	NOUN
taxlaw-2802	1097	23	congress	congress	PROPN
taxlaw-2802	1097	24	has	have	AUX
taxlaw-2802	1097	25	chosen	choose	VERB
taxlaw-2802	1097	26	to	to	PART
taxlaw-2802	1097	27	penalize	penalize	VERB
taxlaw-2802	1097	28	.	.	PUNCT
taxlaw-2802	1097	29	.	.	PUNCT
taxlaw-2802	1097	30	.	.	PUNCT
taxlaw-2802	1097	31	.	.	PUNCT
taxlaw-2802	1097	32	”	"	PUNCT
taxlaw-2802	1097	33	)	)	PUNCT
taxlaw-2802	1097	34	.	.	PUNCT
taxlaw-2802	1098	1	225	225	NUM
taxlaw-2802	1098	2	.	.	PUNCT
taxlaw-2802	1099	1	i	i	PRON
taxlaw-2802	1099	2	d.	d.	PROPN
taxlaw-2802	1099	3	226	226	NUM
taxlaw-2802	1099	4	.	.	PUNCT
taxlaw-2802	1100	1	i	i	PRON
taxlaw-2802	1100	2	d.	d.	PROPN
taxlaw-2802	1100	3	at	at	ADP
taxlaw-2802	1100	4	1312	1312	NUM
taxlaw-2802	1100	5	,	,	PUNCT
taxlaw-2802	1100	6	1313	1313	NUM
taxlaw-2802	1100	7	.	.	PUNCT
taxlaw-2802	1101	1	notwithstanding	notwithstanding	ADP
taxlaw-2802	1101	2	her	her	PRON
taxlaw-2802	1101	3	opposition	opposition	NOUN
taxlaw-2802	1101	4	to	to	ADP
taxlaw-2802	1101	5	using	use	VERB
taxlaw-2802	1101	6	legal	legal	ADJ
taxlaw-2802	1101	7	opinions	opinion	NOUN
taxlaw-2802	1101	8	as	as	ADP
taxlaw-2802	1101	9	penalty	penalty	NOUN
taxlaw-2802	1101	10	protection	protection	NOUN
taxlaw-2802	1101	11	,	,	PUNCT
taxlaw-2802	1101	12	professor	professor	NOUN
taxlaw-2802	1101	13	schenk	schenk	PROPN
taxlaw-2802	1101	14	takes	take	VERB
taxlaw-2802	1101	15	the	the	DET
taxlaw-2802	1101	16	current	current	ADJ
taxlaw-2802	1101	17	interpretation	interpretation	NOUN
taxlaw-2802	1101	18	of	of	ADP
taxlaw-2802	1101	19	§	§	PROPN
taxlaw-2802	1101	20	6664(c	6664(c	PROPN
taxlaw-2802	1101	21	)	)	PUNCT
taxlaw-2802	1101	22	of	of	ADP
taxlaw-2802	1101	23	the	the	DET
taxlaw-2802	1101	24	code	code	NOUN
taxlaw-2802	1101	25	—	—	PUNCT
taxlaw-2802	1101	26	to	to	PART
taxlaw-2802	1101	27	permit	permit	VERB
taxlaw-2802	1101	28	reliance	reliance	NOUN
taxlaw-2802	1101	29	on	on	ADP
taxlaw-2802	1101	30	an	an	DET
taxlaw-2802	1101	31	attorney	attorney	NOUN
taxlaw-2802	1101	32	’s	’s	PART
taxlaw-2802	1101	33	opinion	opinion	NOUN
taxlaw-2802	1101	34	for	for	ADP
taxlaw-2802	1101	35	purposes	purpose	NOUN
taxlaw-2802	1101	36	of	of	ADP
taxlaw-2802	1101	37	reasonable	reasonable	ADJ
taxlaw-2802	1101	38	cause	cause	NOUN
taxlaw-2802	1101	39	defense—“as	defense—“as	ADP
taxlaw-2802	1101	40	a	a	DET
taxlaw-2802	1101	41	given	give	VERB
taxlaw-2802	1101	42	.	.	PUNCT
taxlaw-2802	1101	43	”	"	PUNCT
taxlaw-2802	1102	1	i	i	PRON
taxlaw-2802	1102	2	d.	d.	PROPN
taxlaw-2802	1102	3	at	at	ADP
taxlaw-2802	1102	4	1313	1313	NUM
taxlaw-2802	1102	5	.	.	PUNCT
taxlaw-2802	1103	1	2011	2011	NUM
taxlaw-2802	1103	2	]	]	PUNCT
taxlaw-2802	1103	3	circular	circular	PROPN
taxlaw-2802	1103	4	argume	argume	PROPN
taxlaw-2802	1103	5	�	�	PROPN
taxlaw-2802	1103	6	t	t	PROPN
taxlaw-2802	1103	7	195	195	NUM
taxlaw-2802	1103	8	opinion	opinion	NOUN
taxlaw-2802	1103	9	regulations	regulation	NOUN
taxlaw-2802	1104	1	,	,	PUNCT
taxlaw-2802	1104	2	she	she	PRON
taxlaw-2802	1104	3	therefore	therefore	ADV
taxlaw-2802	1104	4	says	say	VERB
taxlaw-2802	1104	5	that	that	SCONJ
taxlaw-2802	1104	6	the	the	DET
taxlaw-2802	1104	7	relevant	relevant	ADJ
taxlaw-2802	1104	8	question	question	NOUN
taxlaw-2802	1104	9	is	be	AUX
taxlaw-2802	1104	10	:	:	PUNCT
taxlaw-2802	1104	11	"	"	PUNCT
taxlaw-2802	1104	12	how	how	SCONJ
taxlaw-2802	1104	13	better	well	ADJ
taxlaw-2802	1104	14	to	to	PART
taxlaw-2802	1104	15	carry	carry	VERB
taxlaw-2802	1104	16	out	out	ADP
taxlaw-2802	1104	17	the	the	DET
taxlaw-2802	1104	18	appropriate	appropriate	ADJ
taxlaw-2802	1104	19	treasury	treasury	NOUN
taxlaw-2802	1104	20	goal	goal	NOUN
taxlaw-2802	1104	21	of	of	ADP
taxlaw-2802	1104	22	regulating	regulate	VERB
taxlaw-2802	1104	23	opinions	opinion	NOUN
taxlaw-2802	1104	24	used	use	VERB
taxlaw-2802	1104	25	for	for	ADP
taxlaw-2802	1104	26	penalty	penalty	NOUN
taxlaw-2802	1104	27	protection?"227	protection?"227	PROPN
taxlaw-2802	1104	28	by	by	ADP
taxlaw-2802	1104	29	framing	frame	VERB
taxlaw-2802	1104	30	the	the	DET
taxlaw-2802	1104	31	issue	issue	NOUN
taxlaw-2802	1104	32	this	this	DET
taxlaw-2802	1104	33	way	way	NOUN
taxlaw-2802	1104	34	,	,	PUNCT
taxlaw-2802	1104	35	professor	professor	NOUN
taxlaw-2802	1104	36	schenk	schenk	PROPN
taxlaw-2802	1104	37	starts	start	VERB
taxlaw-2802	1104	38	from	from	ADP
taxlaw-2802	1104	39	the	the	DET
taxlaw-2802	1104	40	premise	premise	NOUN
taxlaw-2802	1104	41	that	that	SCONJ
taxlaw-2802	1104	42	the	the	DET
taxlaw-2802	1104	43	object	object	NOUN
taxlaw-2802	1104	44	of	of	ADP
taxlaw-2802	1104	45	the	the	DET
taxlaw-2802	1104	46	regulations	regulation	NOUN
taxlaw-2802	1104	47	is	be	AUX
taxlaw-2802	1104	48	to	to	PART
taxlaw-2802	1104	49	prevent	prevent	VERB
taxlaw-2802	1104	50	taxpayers	taxpayer	NOUN
taxlaw-2802	1104	51	from	from	ADP
taxlaw-2802	1104	52	avoiding	avoid	VERB
taxlaw-2802	1104	53	penalties	penalty	NOUN
taxlaw-2802	1104	54	(	(	PUNCT
taxlaw-2802	1104	55	and	and	CCONJ
taxlaw-2802	1104	56	,	,	PUNCT
taxlaw-2802	1104	57	specifically	specifically	ADV
taxlaw-2802	1104	58	,	,	PUNCT
taxlaw-2802	1104	59	to	to	PART
taxlaw-2802	1104	60	use	use	VERB
taxlaw-2802	1104	61	legal	legal	ADJ
taxlaw-2802	1104	62	opinions	opinion	NOUN
taxlaw-2802	1104	63	to	to	PART
taxlaw-2802	1104	64	avoid	avoid	VERB
taxlaw-2802	1104	65	penalties	penalty	NOUN
taxlaw-2802	1104	66	)	)	PUNCT
taxlaw-2802	1104	67	in	in	ADP
taxlaw-2802	1104	68	instances	instance	NOUN
taxlaw-2802	1104	69	when	when	SCONJ
taxlaw-2802	1104	70	they	they	PRON
taxlaw-2802	1104	71	should	should	AUX
taxlaw-2802	1104	72	remain	remain	VERB
taxlaw-2802	1104	73	subject	subject	ADJ
taxlaw-2802	1104	74	to	to	ADP
taxlaw-2802	1104	75	those	those	DET
taxlaw-2802	1104	76	penalties	penalty	NOUN
taxlaw-2802	1104	77	.	.	PUNCT
taxlaw-2802	1105	1	she	she	PRON
taxlaw-2802	1105	2	concludes	conclude	VERB
taxlaw-2802	1105	3	that	that	SCONJ
taxlaw-2802	1105	4	an	an	DET
taxlaw-2802	1105	5	opt	opt	VERB
taxlaw-2802	1105	6	-	-	PUNCT
taxlaw-2802	1105	7	in	in	ADP
taxlaw-2802	1105	8	system	system	NOUN
taxlaw-2802	1105	9	would	would	AUX
taxlaw-2802	1105	10	be	be	AUX
taxlaw-2802	1105	11	preferable	preferable	ADJ
taxlaw-2802	1105	12	to	to	ADP
taxlaw-2802	1105	13	the	the	DET
taxlaw-2802	1105	14	optout	optout	ADJ
taxlaw-2802	1105	15	approach	approach	NOUN
taxlaw-2802	1105	16	as	as	ADP
taxlaw-2802	1105	17	a	a	DET
taxlaw-2802	1105	18	way	way	NOUN
taxlaw-2802	1105	19	to	to	PART
taxlaw-2802	1105	20	achieve	achieve	VERB
taxlaw-2802	1105	21	that	that	DET
taxlaw-2802	1105	22	goal.228	goal.228	NOUN
taxlaw-2802	1105	23	by	by	ADP
taxlaw-2802	1105	24	confining	confine	VERB
taxlaw-2802	1105	25	the	the	DET
taxlaw-2802	1105	26	covered	covered	ADJ
taxlaw-2802	1105	27	opinion	opinion	NOUN
taxlaw-2802	1105	28	regulations	regulation	NOUN
taxlaw-2802	1105	29	to	to	PART
taxlaw-2802	1105	30	opinions	opinion	NOUN
taxlaw-2802	1105	31	that	that	PRON
taxlaw-2802	1105	32	expressly	expressly	ADV
taxlaw-2802	1105	33	state	state	VERB
taxlaw-2802	1105	34	an	an	DET
taxlaw-2802	1105	35	intention	intention	NOUN
taxlaw-2802	1105	36	to	to	PART
taxlaw-2802	1105	37	be	be	AUX
taxlaw-2802	1105	38	used	use	VERB
taxlaw-2802	1105	39	as	as	ADP
taxlaw-2802	1105	40	penalty	penalty	NOUN
taxlaw-2802	1105	41	protection	protection	NOUN
taxlaw-2802	1105	42	,	,	PUNCT
taxlaw-2802	1105	43	professor	professor	NOUN
taxlaw-2802	1105	44	schenk	schenk	PROPN
taxlaw-2802	1105	45	believes	believe	VERB
taxlaw-2802	1105	46	that	that	SCONJ
taxlaw-2802	1105	47	we	we	PRON
taxlaw-2802	1105	48	could	could	AUX
taxlaw-2802	1105	49	“	"	PUNCT
taxlaw-2802	1105	50	eliminate	eliminate	VERB
taxlaw-2802	1105	51	much	much	ADJ
taxlaw-2802	1105	52	complexity	complexity	NOUN
taxlaw-2802	1105	53	engendered	engender	VERB
taxlaw-2802	1105	54	by	by	ADP
taxlaw-2802	1105	55	the	the	DET
taxlaw-2802	1105	56	current	current	ADJ
taxlaw-2802	1105	57	rules	rule	NOUN
taxlaw-2802	1105	58	”	"	PUNCT
taxlaw-2802	1105	59	and	and	CCONJ
taxlaw-2802	1105	60	that	that	SCONJ
taxlaw-2802	1105	61	we	we	PRON
taxlaw-2802	1105	62	could	could	AUX
taxlaw-2802	1105	63	“	"	PUNCT
taxlaw-2802	1105	64	retain	retain	VERB
taxlaw-2802	1105	65	the	the	DET
taxlaw-2802	1105	66	extensive	extensive	ADJ
taxlaw-2802	1105	67	rules	rule	NOUN
taxlaw-2802	1105	68	only	only	ADV
taxlaw-2802	1105	69	for	for	ADP
taxlaw-2802	1105	70	penalty	penalty	NOUN
taxlaw-2802	1105	71	-	-	PUNCT
taxlaw-2802	1105	72	protection	protection	NOUN
taxlaw-2802	1105	73	opinions	opinion	NOUN
taxlaw-2802	1105	74	and	and	CCONJ
taxlaw-2802	1105	75	jettison	jettison	VERB
taxlaw-2802	1105	76	the	the	DET
taxlaw-2802	1105	77	rest	rest	NOUN
taxlaw-2802	1105	78	.	.	PUNCT
taxlaw-2802	1105	79	”229	”229	PUNCT
taxlaw-2802	1106	1	under	under	ADP
taxlaw-2802	1106	2	this	this	DET
taxlaw-2802	1106	3	theory	theory	NOUN
taxlaw-2802	1106	4	,	,	PUNCT
taxlaw-2802	1106	5	complexity	complexity	NOUN
taxlaw-2802	1106	6	would	would	AUX
taxlaw-2802	1106	7	be	be	AUX
taxlaw-2802	1106	8	reduced	reduce	VERB
taxlaw-2802	1106	9	because	because	SCONJ
taxlaw-2802	1106	10	the	the	DET
taxlaw-2802	1106	11	more	more	ADV
taxlaw-2802	1106	12	complicated	complicated	ADJ
taxlaw-2802	1106	13	question	question	NOUN
taxlaw-2802	1106	14	of	of	ADP
taxlaw-2802	1106	15	which	which	PRON
taxlaw-2802	1106	16	circular	circular	ADJ
taxlaw-2802	1106	17	230	230	NUM
taxlaw-2802	1106	18	§	§	PROPN
taxlaw-2802	1106	19	10.35(c	10.35(c	NUM
taxlaw-2802	1106	20	)	)	PUNCT
taxlaw-2802	1106	21	category	category	NOUN
taxlaw-2802	1106	22	an	an	DET
taxlaw-2802	1106	23	opinion	opinion	NOUN
taxlaw-2802	1106	24	falls	fall	VERB
taxlaw-2802	1106	25	within	within	ADP
taxlaw-2802	1106	26	would	would	AUX
taxlaw-2802	1106	27	be	be	AUX
taxlaw-2802	1106	28	replaced	replace	VERB
taxlaw-2802	1106	29	by	by	ADP
taxlaw-2802	1106	30	the	the	DET
taxlaw-2802	1106	31	simpler	simple	ADJ
taxlaw-2802	1106	32	question	question	NOUN
taxlaw-2802	1106	33	of	of	ADP
taxlaw-2802	1106	34	whether	whether	SCONJ
taxlaw-2802	1106	35	penalty	penalty	NOUN
taxlaw-2802	1106	36	protection	protection	NOUN
taxlaw-2802	1106	37	is	be	AUX
taxlaw-2802	1106	38	expressly	expressly	ADV
taxlaw-2802	1106	39	sought.230	sought.230	VERB
taxlaw-2802	1106	40	the	the	DET
taxlaw-2802	1106	41	various	various	ADJ
taxlaw-2802	1106	42	challenges	challenge	NOUN
taxlaw-2802	1106	43	created	create	VERB
taxlaw-2802	1106	44	by	by	ADP
taxlaw-2802	1106	45	the	the	DET
taxlaw-2802	1106	46	regulations	regulation	NOUN
taxlaw-2802	1106	47	’	'	PUNCT
taxlaw-2802	1106	48	due	due	ADJ
taxlaw-2802	1106	49	diligence	diligence	NOUN
taxlaw-2802	1106	50	and	and	CCONJ
taxlaw-2802	1106	51	drafting	drafting	NOUN
taxlaw-2802	1106	52	standards	standard	NOUN
taxlaw-2802	1106	53	would	would	AUX
taxlaw-2802	1106	54	be	be	AUX
taxlaw-2802	1106	55	also	also	ADV
taxlaw-2802	1106	56	avoided	avoid	VERB
taxlaw-2802	1106	57	in	in	ADP
taxlaw-2802	1106	58	most	most	ADJ
taxlaw-2802	1106	59	cases	case	NOUN
taxlaw-2802	1106	60	,	,	PUNCT
taxlaw-2802	1106	61	because	because	SCONJ
taxlaw-2802	1106	62	those	those	DET
taxlaw-2802	1106	63	standards	standard	NOUN
taxlaw-2802	1106	64	would	would	AUX
taxlaw-2802	1106	65	apply	apply	VERB
taxlaw-2802	1106	66	only	only	ADV
taxlaw-2802	1106	67	to	to	ADP
taxlaw-2802	1106	68	the	the	DET
taxlaw-2802	1106	69	narrow	narrow	ADJ
taxlaw-2802	1106	70	universe	universe	NOUN
taxlaw-2802	1106	71	of	of	ADP
taxlaw-2802	1106	72	opinions	opinion	NOUN
taxlaw-2802	1106	73	that	that	PRON
taxlaw-2802	1106	74	expressly	expressly	ADV
taxlaw-2802	1106	75	state	state	VERB
taxlaw-2802	1106	76	that	that	SCONJ
taxlaw-2802	1106	77	they	they	PRON
taxlaw-2802	1106	78	can	can	AUX
taxlaw-2802	1106	79	be	be	AUX
taxlaw-2802	1106	80	used	use	VERB
taxlaw-2802	1106	81	as	as	ADP
taxlaw-2802	1106	82	a	a	DET
taxlaw-2802	1106	83	defense	defense	NOUN
taxlaw-2802	1106	84	against	against	ADP
taxlaw-2802	1106	85	penalties.231	penalties.231	PROPN
taxlaw-2802	1106	86	professor	professor	NOUN
taxlaw-2802	1106	87	schenk	schenk	PROPN
taxlaw-2802	1106	88	's	's	PART
taxlaw-2802	1106	89	argument	argument	NOUN
taxlaw-2802	1106	90	has	have	AUX
taxlaw-2802	1106	91	appeal	appeal	VERB
taxlaw-2802	1106	92	if	if	SCONJ
taxlaw-2802	1106	93	one	one	PRON
taxlaw-2802	1106	94	accepts	accept	VERB
taxlaw-2802	1106	95	her	her	PRON
taxlaw-2802	1106	96	initial	initial	ADJ
taxlaw-2802	1106	97	premise	premise	NOUN
taxlaw-2802	1106	98	—	—	PUNCT
taxlaw-2802	1106	99	viz	viz	PROPN
taxlaw-2802	1106	100	.	.	PROPN
taxlaw-2802	1106	101	,	,	PUNCT
taxlaw-2802	1106	102	that	that	SCONJ
taxlaw-2802	1106	103	the	the	DET
taxlaw-2802	1106	104	purpose	purpose	NOUN
taxlaw-2802	1106	105	of	of	ADP
taxlaw-2802	1106	106	the	the	DET
taxlaw-2802	1106	107	regulations	regulation	NOUN
taxlaw-2802	1106	108	ought	ought	AUX
taxlaw-2802	1106	109	to	to	PART
taxlaw-2802	1106	110	be	be	AUX
taxlaw-2802	1106	111	to	to	PART
taxlaw-2802	1106	112	curtail	curtail	VERB
taxlaw-2802	1106	113	the	the	DET
taxlaw-2802	1106	114	inappropriate	inappropriate	ADJ
taxlaw-2802	1106	115	avoidance	avoidance	NOUN
taxlaw-2802	1106	116	of	of	ADP
taxlaw-2802	1106	117	penalties	penalty	NOUN
taxlaw-2802	1106	118	.	.	PUNCT
taxlaw-2802	1107	1	that	that	DET
taxlaw-2802	1107	2	premise	premise	NOUN
taxlaw-2802	1107	3	is	be	AUX
taxlaw-2802	1107	4	mistaken	mistaken	ADJ
taxlaw-2802	1107	5	,	,	PUNCT
taxlaw-2802	1107	6	however	however	ADV
taxlaw-2802	1107	7	.	.	PUNCT
taxlaw-2802	1108	1	the	the	DET
taxlaw-2802	1108	2	point	point	NOUN
taxlaw-2802	1108	3	of	of	ADP
taxlaw-2802	1108	4	the	the	DET
taxlaw-2802	1108	5	regulations	regulation	NOUN
taxlaw-2802	1108	6	is	be	AUX
taxlaw-2802	1108	7	not	not	PART
taxlaw-2802	1108	8	to	to	PART
taxlaw-2802	1108	9	curtail	curtail	VERB
taxlaw-2802	1108	10	the	the	DET
taxlaw-2802	1108	11	underpayment	underpayment	NOUN
taxlaw-2802	1108	12	of	of	ADP
taxlaw-2802	1108	13	penalties	penalty	NOUN
taxlaw-2802	1108	14	;	;	PUNCT
taxlaw-2802	1108	15	it	it	PRON
taxlaw-2802	1108	16	is	be	AUX
taxlaw-2802	1108	17	to	to	PART
taxlaw-2802	1108	18	curtail	curtail	VERB
taxlaw-2802	1108	19	the	the	DET
taxlaw-2802	1108	20	underpayment	underpayment	NOUN
taxlaw-2802	1108	21	of	of	ADP
taxlaw-2802	1108	22	tax	tax	NOUN
taxlaw-2802	1108	23	.	.	PUNCT
taxlaw-2802	1109	1	the	the	DET
taxlaw-2802	1109	2	imposition	imposition	NOUN
taxlaw-2802	1109	3	of	of	ADP
taxlaw-2802	1109	4	penalties	penalty	NOUN
taxlaw-2802	1109	5	is	be	AUX
taxlaw-2802	1109	6	not	not	PART
taxlaw-2802	1109	7	an	an	DET
taxlaw-2802	1109	8	end	end	NOUN
taxlaw-2802	1109	9	in	in	ADP
taxlaw-2802	1109	10	itself	itself	PRON
taxlaw-2802	1109	11	;	;	PUNCT
taxlaw-2802	1109	12	rather	rather	ADV
taxlaw-2802	1109	13	,	,	PUNCT
taxlaw-2802	1109	14	the	the	DET
taxlaw-2802	1109	15	threat	threat	NOUN
taxlaw-2802	1109	16	of	of	ADP
taxlaw-2802	1109	17	penalties	penalty	NOUN
taxlaw-2802	1109	18	is	be	AUX
taxlaw-2802	1109	19	a	a	DET
taxlaw-2802	1109	20	means	means	NOUN
taxlaw-2802	1109	21	to	to	ADP
taxlaw-2802	1109	22	the	the	DET
taxlaw-2802	1109	23	end	end	NOUN
taxlaw-2802	1109	24	of	of	ADP
taxlaw-2802	1109	25	discouraging	discourage	VERB
taxlaw-2802	1109	26	tax	tax	NOUN
taxlaw-2802	1109	27	evasion	evasion	NOUN
taxlaw-2802	1109	28	.	.	PUNCT
taxlaw-2802	1110	1	in	in	ADP
taxlaw-2802	1110	2	one	one	NUM
taxlaw-2802	1110	3	sense	sense	NOUN
taxlaw-2802	1110	4	,	,	PUNCT
taxlaw-2802	1110	5	permitting	permit	VERB
taxlaw-2802	1110	6	a	a	DET
taxlaw-2802	1110	7	reasonable	reasonable	ADJ
taxlaw-2802	1110	8	cause	cause	NOUN
taxlaw-2802	1110	9	defense	defense	NOUN
taxlaw-2802	1110	10	against	against	ADP
taxlaw-2802	1110	11	penalties	penalty	NOUN
taxlaw-2802	1110	12	may	may	AUX
taxlaw-2802	1110	13	seem	seem	VERB
taxlaw-2802	1110	14	overly	overly	ADV
taxlaw-2802	1110	15	generous	generous	ADJ
taxlaw-2802	1110	16	to	to	ADP
taxlaw-2802	1110	17	noncompliant	noncompliant	ADJ
taxlaw-2802	1110	18	taxpayers	taxpayer	NOUN
taxlaw-2802	1110	19	.	.	PUNCT
taxlaw-2802	1111	1	to	to	ADP
taxlaw-2802	1111	2	that	that	DET
taxlaw-2802	1111	3	extent	extent	NOUN
taxlaw-2802	1111	4	,	,	PUNCT
taxlaw-2802	1111	5	professor	professor	NOUN
taxlaw-2802	1111	6	schenk	schenk	PROPN
taxlaw-2802	1111	7	's	's	PART
taxlaw-2802	1111	8	observations	observation	NOUN
taxlaw-2802	1111	9	are	be	AUX
taxlaw-2802	1111	10	well	well	ADV
taxlaw-2802	1111	11	taken	take	VERB
taxlaw-2802	1111	12	.	.	PUNCT
taxlaw-2802	1112	1	however	however	ADV
taxlaw-2802	1112	2	,	,	PUNCT
taxlaw-2802	1112	3	the	the	DET
taxlaw-2802	1112	4	availability	availability	NOUN
taxlaw-2802	1112	5	of	of	ADP
taxlaw-2802	1112	6	such	such	DET
taxlaw-2802	1112	7	a	a	DET
taxlaw-2802	1112	8	defense	defense	NOUN
taxlaw-2802	1112	9	does	do	AUX
taxlaw-2802	1112	10	not	not	PART
taxlaw-2802	1112	11	function	function	VERB
taxlaw-2802	1112	12	merely	merely	ADV
taxlaw-2802	1112	13	as	as	ADP
taxlaw-2802	1112	14	a	a	DET
taxlaw-2802	1112	15	gift	gift	NOUN
taxlaw-2802	1112	16	to	to	ADP
taxlaw-2802	1112	17	the	the	DET
taxlaw-2802	1112	18	undeserving	undeserving	NOUN
taxlaw-2802	1112	19	.	.	PUNCT
taxlaw-2802	1113	1	instead	instead	ADV
taxlaw-2802	1113	2	,	,	PUNCT
taxlaw-2802	1113	3	as	as	SCONJ
taxlaw-2802	1113	4	discussed	discuss	VERB
taxlaw-2802	1113	5	above	above	ADV
taxlaw-2802	1113	6	,	,	PUNCT
taxlaw-2802	1113	7	the	the	DET
taxlaw-2802	1113	8	possibility	possibility	NOUN
taxlaw-2802	1113	9	of	of	ADP
taxlaw-2802	1113	10	such	such	DET
taxlaw-2802	1113	11	a	a	DET
taxlaw-2802	1113	12	defense	defense	NOUN
taxlaw-2802	1113	13	—	—	PUNCT
taxlaw-2802	1113	14	and	and	CCONJ
taxlaw-2802	1113	15	,	,	PUNCT
taxlaw-2802	1113	16	in	in	ADP
taxlaw-2802	1113	17	particular	particular	ADJ
taxlaw-2802	1113	18	,	,	PUNCT
taxlaw-2802	1113	19	the	the	DET
taxlaw-2802	1113	20	express	express	ADJ
taxlaw-2802	1113	21	ability	ability	NOUN
taxlaw-2802	1113	22	to	to	PART
taxlaw-2802	1113	23	use	use	VERB
taxlaw-2802	1113	24	a	a	DET
taxlaw-2802	1113	25	covered	covered	ADJ
taxlaw-2802	1113	26	opinion	opinion	NOUN
taxlaw-2802	1113	27	as	as	ADP
taxlaw-2802	1113	28	part	part	NOUN
taxlaw-2802	1113	29	of	of	ADP
taxlaw-2802	1113	30	such	such	DET
taxlaw-2802	1113	31	a	a	DET
taxlaw-2802	1113	32	defense	defense	NOUN
taxlaw-2802	1113	33	,	,	PUNCT
taxlaw-2802	1113	34	in	in	ADP
taxlaw-2802	1113	35	the	the	DET
taxlaw-2802	1113	36	context	context	NOUN
taxlaw-2802	1113	37	of	of	ADP
taxlaw-2802	1113	38	a	a	DET
taxlaw-2802	1113	39	corporate	corporate	ADJ
taxlaw-2802	1113	40	tax	tax	NOUN
taxlaw-2802	1113	41	shelter	shelter	NOUN
taxlaw-2802	1113	42	—	—	PUNCT
taxlaw-2802	1113	43	is	be	AUX
taxlaw-2802	1113	44	an	an	DET
taxlaw-2802	1113	45	essential	essential	ADJ
taxlaw-2802	1113	46	element	element	NOUN
taxlaw-2802	1113	47	of	of	ADP
taxlaw-2802	1113	48	empowering	empower	VERB
taxlaw-2802	1113	49	tax	tax	NOUN
taxlaw-2802	1113	50	attorneys	attorney	NOUN
taxlaw-2802	1113	51	to	to	PART
taxlaw-2802	1113	52	act	act	VERB
taxlaw-2802	1113	53	as	as	ADP
taxlaw-2802	1113	54	gatekeepers	gatekeeper	NOUN
taxlaw-2802	1113	55	who	who	PRON
taxlaw-2802	1113	56	227	227	NUM
taxlaw-2802	1113	57	.	.	PUNCT
taxlaw-2802	1114	1	i	i	PRON
taxlaw-2802	1114	2	d.	d.	PROPN
taxlaw-2802	1114	3	at	at	ADP
taxlaw-2802	1114	4	1316	1316	NUM
taxlaw-2802	1114	5	.	.	PUNCT
taxlaw-2802	1115	1	228	228	NUM
taxlaw-2802	1115	2	.	.	PUNCT
taxlaw-2802	1116	1	i	i	PRON
taxlaw-2802	1116	2	d.	d.	PROPN
taxlaw-2802	1116	3	229	229	NUM
taxlaw-2802	1116	4	.	.	PUNCT
taxlaw-2802	1117	1	i	i	PRON
taxlaw-2802	1117	2	d.	d.	PROPN
taxlaw-2802	1117	3	230	230	NUM
taxlaw-2802	1117	4	.	.	PUNCT
taxlaw-2802	1118	1	i	i	PRON
taxlaw-2802	1118	2	d.	d.	PROPN
taxlaw-2802	1118	3	(	(	PUNCT
taxlaw-2802	1118	4	“	"	PUNCT
taxlaw-2802	1118	5	under	under	ADP
taxlaw-2802	1118	6	an	an	DET
taxlaw-2802	1118	7	opt	opt	VERB
taxlaw-2802	1118	8	-	-	PUNCT
taxlaw-2802	1118	9	in	in	ADP
taxlaw-2802	1118	10	approach	approach	NOUN
taxlaw-2802	1118	11	,	,	PUNCT
taxlaw-2802	1118	12	only	only	ADV
taxlaw-2802	1118	13	one	one	NUM
taxlaw-2802	1118	14	decision	decision	NOUN
taxlaw-2802	1118	15	would	would	AUX
taxlaw-2802	1118	16	need	need	VERB
taxlaw-2802	1118	17	to	to	PART
taxlaw-2802	1118	18	be	be	AUX
taxlaw-2802	1118	19	made	make	VERB
taxlaw-2802	1118	20	:	:	PUNCT
taxlaw-2802	1118	21	is	be	AUX
taxlaw-2802	1118	22	penalty	penalty	NOUN
taxlaw-2802	1118	23	protection	protection	NOUN
taxlaw-2802	1118	24	sought	seek	VERB
taxlaw-2802	1118	25	or	or	CCONJ
taxlaw-2802	1118	26	not	not	PART
taxlaw-2802	1118	27	?	?	PUNCT
taxlaw-2802	1118	28	”	"	PUNCT
taxlaw-2802	1118	29	)	)	PUNCT
taxlaw-2802	1118	30	.	.	PUNCT
taxlaw-2802	1119	1	231	231	NUM
taxlaw-2802	1119	2	.	.	PUNCT
taxlaw-2802	1120	1	i	i	PRON
taxlaw-2802	1120	2	d.	d.	PROPN
taxlaw-2802	1120	3	(	(	PUNCT
taxlaw-2802	1120	4	noting	note	VERB
taxlaw-2802	1120	5	that	that	SCONJ
taxlaw-2802	1120	6	,	,	PUNCT
taxlaw-2802	1120	7	under	under	ADP
taxlaw-2802	1120	8	an	an	DET
taxlaw-2802	1120	9	opt	opt	VERB
taxlaw-2802	1120	10	-	-	PUNCT
taxlaw-2802	1120	11	in	in	ADP
taxlaw-2802	1120	12	approach	approach	NOUN
taxlaw-2802	1120	13	,	,	PUNCT
taxlaw-2802	1120	14	only	only	ADV
taxlaw-2802	1120	15	an	an	DET
taxlaw-2802	1120	16	opinion	opinion	NOUN
taxlaw-2802	1120	17	that	that	SCONJ
taxlaw-2802	1120	18	“	"	PUNCT
taxlaw-2802	1120	19	states	state	VERB
taxlaw-2802	1120	20	that	that	SCONJ
taxlaw-2802	1120	21	it	it	PRON
taxlaw-2802	1120	22	is	be	AUX
taxlaw-2802	1120	23	intended	intend	VERB
taxlaw-2802	1120	24	to	to	PART
taxlaw-2802	1120	25	be	be	AUX
taxlaw-2802	1120	26	relied	rely	VERB
taxlaw-2802	1120	27	on	on	ADP
taxlaw-2802	1120	28	”	"	PUNCT
taxlaw-2802	1120	29	would	would	AUX
taxlaw-2802	1120	30	be	be	AUX
taxlaw-2802	1120	31	subject	subject	ADJ
taxlaw-2802	1120	32	to	to	ADP
taxlaw-2802	1120	33	the	the	DET
taxlaw-2802	1120	34	covered	covered	ADJ
taxlaw-2802	1120	35	opinion	opinion	NOUN
taxlaw-2802	1120	36	requirements	requirement	NOUN
taxlaw-2802	1120	37	,	,	PUNCT
taxlaw-2802	1120	38	and	and	CCONJ
taxlaw-2802	1120	39	describing	describe	VERB
taxlaw-2802	1120	40	how	how	SCONJ
taxlaw-2802	1120	41	,	,	PUNCT
taxlaw-2802	1120	42	in	in	ADP
taxlaw-2802	1120	43	other	other	ADJ
taxlaw-2802	1120	44	cases	case	NOUN
taxlaw-2802	1120	45	,	,	PUNCT
taxlaw-2802	1120	46	practitioners	practitioner	NOUN
taxlaw-2802	1120	47	would	would	AUX
taxlaw-2802	1120	48	not	not	PART
taxlaw-2802	1120	49	have	have	VERB
taxlaw-2802	1120	50	to	to	PART
taxlaw-2802	1120	51	be	be	AUX
taxlaw-2802	1120	52	concerned	concern	VERB
taxlaw-2802	1120	53	with	with	ADP
taxlaw-2802	1120	54	“	"	PUNCT
taxlaw-2802	1120	55	fine	fine	ADJ
taxlaw-2802	1120	56	gradations	gradation	NOUN
taxlaw-2802	1120	57	”	"	PUNCT
taxlaw-2802	1120	58	in	in	ADP
taxlaw-2802	1120	59	the	the	DET
taxlaw-2802	1120	60	regulations	regulation	NOUN
taxlaw-2802	1120	61	,	,	PUNCT
taxlaw-2802	1120	62	such	such	ADJ
taxlaw-2802	1120	63	as	as	ADP
taxlaw-2802	1120	64	whether	whether	SCONJ
taxlaw-2802	1120	65	a	a	DET
taxlaw-2802	1120	66	given	give	VERB
taxlaw-2802	1120	67	transaction	transaction	NOUN
taxlaw-2802	1120	68	is	be	AUX
taxlaw-2802	1120	69	a	a	DET
taxlaw-2802	1120	70	principal	principal	ADJ
taxlaw-2802	1120	71	purpose	purpose	NOUN
taxlaw-2802	1120	72	transaction	transaction	NOUN
taxlaw-2802	1120	73	or	or	CCONJ
taxlaw-2802	1120	74	a	a	DET
taxlaw-2802	1120	75	significant	significant	ADJ
taxlaw-2802	1120	76	purpose	purpose	NOUN
taxlaw-2802	1120	77	transaction	transaction	NOUN
taxlaw-2802	1120	78	)	)	PUNCT
taxlaw-2802	1120	79	.	.	PUNCT
taxlaw-2802	1121	1	columbia	columbia	PROPN
taxlaw-2802	1121	2	jour	jour	PROPN
taxlaw-2802	1121	3	�	�	PROPN
taxlaw-2802	1121	4	al	al	PROPN
taxlaw-2802	1121	5	of	of	ADP
taxlaw-2802	1121	6	tax	tax	NOUN
taxlaw-2802	1121	7	law	law	NOUN
taxlaw-2802	1121	8	[	[	X
taxlaw-2802	1121	9	vol	vol	NOUN
taxlaw-2802	1121	10	2:150	2:150	NUM
taxlaw-2802	1121	11	196	196	NUM
taxlaw-2802	1121	12	impede	impede	VERB
taxlaw-2802	1121	13	clients	client	NOUN
taxlaw-2802	1121	14	from	from	ADP
taxlaw-2802	1121	15	engaging	engage	VERB
taxlaw-2802	1121	16	in	in	ADP
taxlaw-2802	1121	17	abusive	abusive	ADJ
taxlaw-2802	1121	18	shelters.232	shelters.232	NOUN
taxlaw-2802	1121	19	because	because	SCONJ
taxlaw-2802	1121	20	enlisting	enlist	VERB
taxlaw-2802	1121	21	the	the	DET
taxlaw-2802	1121	22	aid	aid	NOUN
taxlaw-2802	1121	23	of	of	ADP
taxlaw-2802	1121	24	the	the	DET
taxlaw-2802	1121	25	private	private	ADJ
taxlaw-2802	1121	26	tax	tax	NOUN
taxlaw-2802	1121	27	bar	bar	NOUN
taxlaw-2802	1121	28	in	in	ADP
taxlaw-2802	1121	29	that	that	DET
taxlaw-2802	1121	30	way	way	NOUN
taxlaw-2802	1121	31	is	be	AUX
taxlaw-2802	1121	32	critical	critical	ADJ
taxlaw-2802	1121	33	to	to	ADP
taxlaw-2802	1121	34	stemming	stem	VERB
taxlaw-2802	1121	35	the	the	DET
taxlaw-2802	1121	36	tide	tide	NOUN
taxlaw-2802	1121	37	of	of	ADP
taxlaw-2802	1121	38	such	such	ADJ
taxlaw-2802	1121	39	transactions,233	transactions,233	NOUN
taxlaw-2802	1121	40	the	the	DET
taxlaw-2802	1121	41	regulations	regulation	NOUN
taxlaw-2802	1121	42	should	should	AUX
taxlaw-2802	1121	43	be	be	AUX
taxlaw-2802	1121	44	written	write	VERB
taxlaw-2802	1121	45	to	to	PART
taxlaw-2802	1121	46	cover	cover	VERB
taxlaw-2802	1121	47	as	as	ADV
taxlaw-2802	1121	48	wide	wide	ADV
taxlaw-2802	1121	49	a	a	DET
taxlaw-2802	1121	50	swath	swath	NOUN
taxlaw-2802	1121	51	of	of	ADP
taxlaw-2802	1121	52	tax	tax	NOUN
taxlaw-2802	1121	53	shelter	shelter	NOUN
taxlaw-2802	1121	54	opinions	opinion	NOUN
taxlaw-2802	1121	55	as	as	ADP
taxlaw-2802	1121	56	possible.234	possible.234	ADJ
taxlaw-2802	1121	57	for	for	ADP
taxlaw-2802	1121	58	this	this	DET
taxlaw-2802	1121	59	reason	reason	NOUN
taxlaw-2802	1121	60	,	,	PUNCT
taxlaw-2802	1121	61	moving	move	VERB
taxlaw-2802	1121	62	to	to	ADP
taxlaw-2802	1121	63	an	an	DET
taxlaw-2802	1121	64	opt	opt	VERB
taxlaw-2802	1121	65	-	-	PUNCT
taxlaw-2802	1121	66	in	in	ADP
taxlaw-2802	1121	67	approach	approach	NOUN
taxlaw-2802	1121	68	would	would	AUX
taxlaw-2802	1121	69	be	be	AUX
taxlaw-2802	1121	70	exactly	exactly	ADV
taxlaw-2802	1121	71	the	the	DET
taxlaw-2802	1121	72	wrong	wrong	ADJ
taxlaw-2802	1121	73	direction	direction	NOUN
taxlaw-2802	1121	74	to	to	PART
taxlaw-2802	1121	75	go	go	VERB
taxlaw-2802	1121	76	.	.	PUNCT
taxlaw-2802	1122	1	d.	d.	PROPN
taxlaw-2802	1122	2	after	after	SCONJ
taxlaw-2802	1122	3	the	the	DET
taxlaw-2802	1122	4	regulations	regulation	NOUN
taxlaw-2802	1122	5	are	be	AUX
taxlaw-2802	1122	6	�	�	NOUN
taxlaw-2802	1122	7	arrowed	arrowe	VERB
taxlaw-2802	1122	8	to	to	PART
taxlaw-2802	1122	9	apply	apply	VERB
taxlaw-2802	1122	10	only	only	ADV
taxlaw-2802	1122	11	to	to	ADP
taxlaw-2802	1122	12	tax	tax	NOUN
taxlaw-2802	1122	13	shelter	shelter	NOUN
taxlaw-2802	1122	14	advice	advice	NOUN
taxlaw-2802	1122	15	,	,	PUNCT
taxlaw-2802	1122	16	the	the	DET
taxlaw-2802	1122	17	opt	opt	VERB
taxlaw-2802	1122	18	-	-	PUNCT
taxlaw-2802	1122	19	out	out	ADP
taxlaw-2802	1122	20	system	system	NOUN
taxlaw-2802	1122	21	should	should	AUX
taxlaw-2802	1122	22	also	also	ADV
taxlaw-2802	1122	23	be	be	AUX
taxlaw-2802	1122	24	done	do	VERB
taxlaw-2802	1122	25	away	away	ADV
taxlaw-2802	1122	26	with	with	ADP
taxlaw-2802	1122	27	the	the	DET
taxlaw-2802	1122	28	reasons	reason	NOUN
taxlaw-2802	1122	29	for	for	ADP
taxlaw-2802	1122	30	rejecting	reject	VERB
taxlaw-2802	1122	31	an	an	DET
taxlaw-2802	1122	32	opt	opt	VERB
taxlaw-2802	1122	33	-	-	PUNCT
taxlaw-2802	1122	34	in	in	ADP
taxlaw-2802	1122	35	approach	approach	NOUN
taxlaw-2802	1122	36	also	also	ADV
taxlaw-2802	1122	37	militate	militate	VERB
taxlaw-2802	1122	38	in	in	ADP
taxlaw-2802	1122	39	favor	favor	NOUN
taxlaw-2802	1122	40	of	of	ADP
taxlaw-2802	1122	41	doing	do	VERB
taxlaw-2802	1122	42	away	away	ADV
taxlaw-2802	1122	43	with	with	ADP
taxlaw-2802	1122	44	the	the	DET
taxlaw-2802	1122	45	opt	opt	VERB
taxlaw-2802	1122	46	-	-	PUNCT
taxlaw-2802	1122	47	out	out	ADP
taxlaw-2802	1122	48	system	system	NOUN
taxlaw-2802	1122	49	.	.	PUNCT
taxlaw-2802	1123	1	a	a	DET
taxlaw-2802	1123	2	regulatory	regulatory	ADJ
taxlaw-2802	1123	3	scheme	scheme	NOUN
taxlaw-2802	1123	4	is	be	AUX
taxlaw-2802	1123	5	of	of	ADP
taxlaw-2802	1123	6	little	little	ADJ
taxlaw-2802	1123	7	utility	utility	NOUN
taxlaw-2802	1123	8	to	to	ADP
taxlaw-2802	1123	9	the	the	DET
taxlaw-2802	1123	10	extent	extent	NOUN
taxlaw-2802	1123	11	that	that	SCONJ
taxlaw-2802	1123	12	it	it	PRON
taxlaw-2802	1123	13	allows	allow	VERB
taxlaw-2802	1123	14	those	those	PRON
taxlaw-2802	1123	15	whose	whose	DET
taxlaw-2802	1123	16	activity	activity	NOUN
taxlaw-2802	1123	17	is	be	AUX
taxlaw-2802	1123	18	meant	mean	VERB
taxlaw-2802	1123	19	to	to	PART
taxlaw-2802	1123	20	be	be	AUX
taxlaw-2802	1123	21	regulated	regulate	VERB
taxlaw-2802	1123	22	to	to	PART
taxlaw-2802	1123	23	choose	choose	VERB
taxlaw-2802	1123	24	not	not	PART
taxlaw-2802	1123	25	to	to	PART
taxlaw-2802	1123	26	be	be	AUX
taxlaw-2802	1123	27	regulated	regulate	VERB
taxlaw-2802	1123	28	.	.	PUNCT
taxlaw-2802	1124	1	the	the	DET
taxlaw-2802	1124	2	primary	primary	ADJ
taxlaw-2802	1124	3	need	need	NOUN
taxlaw-2802	1124	4	for	for	ADP
taxlaw-2802	1124	5	allowing	allow	VERB
taxlaw-2802	1124	6	practitioners	practitioner	NOUN
taxlaw-2802	1124	7	to	to	PART
taxlaw-2802	1124	8	“	"	PUNCT
taxlaw-2802	1124	9	opt	opt	VERB
taxlaw-2802	1124	10	out	out	ADP
taxlaw-2802	1124	11	”	"	PUNCT
taxlaw-2802	1124	12	under	under	ADP
taxlaw-2802	1124	13	the	the	DET
taxlaw-2802	1124	14	current	current	ADJ
taxlaw-2802	1124	15	system	system	NOUN
taxlaw-2802	1124	16	is	be	AUX
taxlaw-2802	1124	17	to	to	PART
taxlaw-2802	1124	18	enable	enable	VERB
taxlaw-2802	1124	19	them	they	PRON
taxlaw-2802	1124	20	to	to	PART
taxlaw-2802	1124	21	navigate	navigate	VERB
taxlaw-2802	1124	22	around	around	ADP
taxlaw-2802	1124	23	some	some	PRON
taxlaw-2802	1124	24	of	of	ADP
taxlaw-2802	1124	25	the	the	DET
taxlaw-2802	1124	26	burdens	burden	NOUN
taxlaw-2802	1124	27	that	that	SCONJ
taxlaw-2802	1124	28	the	the	DET
taxlaw-2802	1124	29	covered	covered	ADJ
taxlaw-2802	1124	30	opinion	opinion	NOUN
taxlaw-2802	1124	31	regulations	regulation	NOUN
taxlaw-2802	1124	32	can	can	AUX
taxlaw-2802	1124	33	otherwise	otherwise	ADV
taxlaw-2802	1124	34	impose	impose	VERB
taxlaw-2802	1124	35	on	on	ADP
taxlaw-2802	1124	36	the	the	DET
taxlaw-2802	1124	37	provision	provision	NOUN
taxlaw-2802	1124	38	of	of	ADP
taxlaw-2802	1124	39	legitimate	legitimate	ADJ
taxlaw-2802	1124	40	tax	tax	NOUN
taxlaw-2802	1124	41	planning	planning	NOUN
taxlaw-2802	1124	42	advice	advice	NOUN
taxlaw-2802	1124	43	,	,	PUNCT
taxlaw-2802	1124	44	given	give	VERB
taxlaw-2802	1124	45	that	that	SCONJ
taxlaw-2802	1124	46	a	a	DET
taxlaw-2802	1124	47	“	"	PUNCT
taxlaw-2802	1124	48	significant	significant	ADJ
taxlaw-2802	1124	49	purpose	purpose	NOUN
taxlaw-2802	1124	50	”	"	PUNCT
taxlaw-2802	1124	51	of	of	ADP
taxlaw-2802	1124	52	almost	almost	ADV
taxlaw-2802	1124	53	any	any	PRON
taxlaw-2802	1124	54	such	such	ADJ
taxlaw-2802	1124	55	advice	advice	NOUN
taxlaw-2802	1124	56	is	be	AUX
taxlaw-2802	1124	57	to	to	PART
taxlaw-2802	1124	58	avoid	avoid	VERB
taxlaw-2802	1124	59	the	the	DET
taxlaw-2802	1124	60	payment	payment	NOUN
taxlaw-2802	1124	61	of	of	ADP
taxlaw-2802	1124	62	tax	tax	NOUN
taxlaw-2802	1124	63	.	.	PUNCT
taxlaw-2802	1125	1	if	if	SCONJ
taxlaw-2802	1125	2	the	the	DET
taxlaw-2802	1125	3	suggestions	suggestion	NOUN
taxlaw-2802	1125	4	in	in	ADP
taxlaw-2802	1125	5	part	part	NOUN
taxlaw-2802	1125	6	v.b	v.b	PROPN
taxlaw-2802	1125	7	are	be	AUX
taxlaw-2802	1125	8	adopted	adopt	VERB
taxlaw-2802	1125	9	and	and	CCONJ
taxlaw-2802	1125	10	“	"	PUNCT
taxlaw-2802	1125	11	significant	significant	ADJ
taxlaw-2802	1125	12	purpose	purpose	NOUN
taxlaw-2802	1125	13	”	"	PUNCT
taxlaw-2802	1125	14	is	be	AUX
taxlaw-2802	1125	15	defined	define	VERB
taxlaw-2802	1125	16	to	to	PART
taxlaw-2802	1125	17	refer	refer	VERB
taxlaw-2802	1125	18	exclusively	exclusively	ADV
taxlaw-2802	1125	19	to	to	ADP
taxlaw-2802	1125	20	tax	tax	NOUN
taxlaw-2802	1125	21	shelters	shelter	NOUN
taxlaw-2802	1125	22	,	,	PUNCT
taxlaw-2802	1125	23	that	that	PRON
taxlaw-2802	1125	24	need	need	NOUN
taxlaw-2802	1125	25	falls	fall	VERB
taxlaw-2802	1125	26	away	away	ADV
taxlaw-2802	1125	27	.	.	PUNCT
taxlaw-2802	1126	1	once	once	ADV
taxlaw-2802	1126	2	the	the	DET
taxlaw-2802	1126	3	covered	covered	ADJ
taxlaw-2802	1126	4	opinion	opinion	NOUN
taxlaw-2802	1126	5	regulations	regulation	NOUN
taxlaw-2802	1126	6	apply	apply	VERB
taxlaw-2802	1126	7	only	only	ADV
taxlaw-2802	1126	8	to	to	ADP
taxlaw-2802	1126	9	tax	tax	NOUN
taxlaw-2802	1126	10	shelter	shelter	NOUN
taxlaw-2802	1126	11	advice	advice	NOUN
taxlaw-2802	1126	12	(	(	PUNCT
taxlaw-2802	1126	13	as	as	SCONJ
taxlaw-2802	1126	14	they	they	PRON
taxlaw-2802	1126	15	should	should	AUX
taxlaw-2802	1126	16	)	)	PUNCT
taxlaw-2802	1126	17	,	,	PUNCT
taxlaw-2802	1126	18	they	they	PRON
taxlaw-2802	1126	19	will	will	AUX
taxlaw-2802	1126	20	cease	cease	VERB
taxlaw-2802	1126	21	to	to	PART
taxlaw-2802	1126	22	affect	affect	VERB
taxlaw-2802	1126	23	the	the	DET
taxlaw-2802	1126	24	legitimate	legitimate	ADJ
taxlaw-2802	1126	25	tax	tax	NOUN
taxlaw-2802	1126	26	-	-	PUNCT
taxlaw-2802	1126	27	efficient	efficient	ADJ
taxlaw-2802	1126	28	-	-	PUNCT
taxlaw-2802	1126	29	structuring	structure	VERB
taxlaw-2802	1126	30	work	work	NOUN
taxlaw-2802	1126	31	on	on	ADP
taxlaw-2802	1126	32	which	which	PRON
taxlaw-2802	1126	33	the	the	DET
taxlaw-2802	1126	34	vast	vast	ADJ
taxlaw-2802	1126	35	majority	majority	NOUN
taxlaw-2802	1126	36	of	of	ADP
taxlaw-2802	1126	37	tax	tax	NOUN
taxlaw-2802	1126	38	practitioners	practitioner	NOUN
taxlaw-2802	1126	39	focus	focus	VERB
taxlaw-2802	1126	40	the	the	DET
taxlaw-2802	1126	41	vast	vast	ADJ
taxlaw-2802	1126	42	majority	majority	NOUN
taxlaw-2802	1126	43	of	of	ADP
taxlaw-2802	1126	44	their	their	PRON
taxlaw-2802	1126	45	efforts	effort	NOUN
taxlaw-2802	1126	46	,	,	PUNCT
taxlaw-2802	1126	47	and	and	CCONJ
taxlaw-2802	1126	48	the	the	DET
taxlaw-2802	1126	49	lion	lion	NOUN
taxlaw-2802	1126	50	’s	’s	PART
taxlaw-2802	1126	51	share	share	NOUN
taxlaw-2802	1126	52	of	of	ADP
taxlaw-2802	1126	53	the	the	DET
taxlaw-2802	1126	54	burdens	burden	NOUN
taxlaw-2802	1126	55	associated	associate	VERB
taxlaw-2802	1126	56	with	with	ADP
taxlaw-2802	1126	57	the	the	DET
taxlaw-2802	1126	58	regulations	regulation	NOUN
taxlaw-2802	1126	59	will	will	AUX
taxlaw-2802	1126	60	thus	thus	ADV
taxlaw-2802	1126	61	disappear	disappear	VERB
taxlaw-2802	1126	62	on	on	ADP
taxlaw-2802	1126	63	their	their	PRON
taxlaw-2802	1126	64	own	own	ADJ
taxlaw-2802	1126	65	(	(	PUNCT
taxlaw-2802	1126	66	without	without	ADP
taxlaw-2802	1126	67	the	the	DET
taxlaw-2802	1126	68	need	need	NOUN
taxlaw-2802	1126	69	to	to	PART
taxlaw-2802	1126	70	invoke	invoke	VERB
taxlaw-2802	1126	71	any	any	DET
taxlaw-2802	1126	72	“	"	PUNCT
taxlaw-2802	1126	73	opt	opt	VERB
taxlaw-2802	1126	74	-	-	PUNCT
taxlaw-2802	1126	75	out	out	NOUN
taxlaw-2802	1126	76	”	"	PUNCT
taxlaw-2802	1126	77	)	)	PUNCT
taxlaw-2802	1126	78	.	.	PUNCT
taxlaw-2802	1127	1	in	in	ADP
taxlaw-2802	1127	2	this	this	DET
taxlaw-2802	1127	3	beautiful	beautiful	ADJ
taxlaw-2802	1127	4	world	world	NOUN
taxlaw-2802	1127	5	,	,	PUNCT
taxlaw-2802	1127	6	the	the	DET
taxlaw-2802	1127	7	only	only	ADJ
taxlaw-2802	1127	8	remaining	remain	VERB
taxlaw-2802	1127	9	role	role	NOUN
taxlaw-2802	1127	10	for	for	ADP
taxlaw-2802	1127	11	an	an	DET
taxlaw-2802	1127	12	opt	opt	VERB
taxlaw-2802	1127	13	-	-	PUNCT
taxlaw-2802	1127	14	out	out	ADP
taxlaw-2802	1127	15	provision	provision	NOUN
taxlaw-2802	1127	16	would	would	AUX
taxlaw-2802	1127	17	be	be	AUX
taxlaw-2802	1127	18	to	to	PART
taxlaw-2802	1127	19	allow	allow	VERB
taxlaw-2802	1127	20	practitioners	practitioner	NOUN
taxlaw-2802	1127	21	to	to	PART
taxlaw-2802	1127	22	escape	escape	VERB
taxlaw-2802	1127	23	the	the	DET
taxlaw-2802	1127	24	purview	purview	NOUN
taxlaw-2802	1127	25	of	of	ADP
taxlaw-2802	1127	26	the	the	DET
taxlaw-2802	1127	27	regulations	regulation	NOUN
taxlaw-2802	1127	28	specifically	specifically	ADV
taxlaw-2802	1127	29	when	when	SCONJ
taxlaw-2802	1127	30	providing	provide	VERB
taxlaw-2802	1127	31	tax	tax	NOUN
taxlaw-2802	1127	32	shelter	shelter	NOUN
taxlaw-2802	1127	33	advice	advice	NOUN
taxlaw-2802	1127	34	.	.	PUNCT
taxlaw-2802	1128	1	in	in	ADP
taxlaw-2802	1128	2	virtually	virtually	ADV
taxlaw-2802	1128	3	all	all	DET
taxlaw-2802	1128	4	cases	case	NOUN
taxlaw-2802	1128	5	,	,	PUNCT
taxlaw-2802	1128	6	that	that	PRON
taxlaw-2802	1128	7	is	be	AUX
taxlaw-2802	1128	8	a	a	DET
taxlaw-2802	1128	9	bad	bad	ADJ
taxlaw-2802	1128	10	idea	idea	NOUN
taxlaw-2802	1128	11	.	.	PUNCT
taxlaw-2802	1129	1	first	first	ADV
taxlaw-2802	1129	2	,	,	PUNCT
taxlaw-2802	1129	3	if	if	SCONJ
taxlaw-2802	1129	4	the	the	DET
taxlaw-2802	1129	5	new	new	ADJ
taxlaw-2802	1129	6	§	§	PROPN
taxlaw-2802	1129	7	6662(b)(6	6662(b)(6	NUM
taxlaw-2802	1129	8	)	)	PUNCT
taxlaw-2802	1129	9	strict	strict	ADJ
taxlaw-2802	1129	10	liability	liability	NOUN
taxlaw-2802	1129	11	penalty	penalty	NOUN
taxlaw-2802	1129	12	were	be	AUX
taxlaw-2802	1129	13	to	to	PART
taxlaw-2802	1129	14	replace	replace	VERB
taxlaw-2802	1129	15	the	the	DET
taxlaw-2802	1129	16	other	other	ADJ
taxlaw-2802	1129	17	accuracy	accuracy	NOUN
taxlaw-2802	1129	18	-	-	PUNCT
taxlaw-2802	1129	19	related	relate	VERB
taxlaw-2802	1129	20	penalties	penalty	NOUN
taxlaw-2802	1129	21	in	in	ADP
taxlaw-2802	1129	22	the	the	DET
taxlaw-2802	1129	23	context	context	NOUN
taxlaw-2802	1129	24	of	of	ADP
taxlaw-2802	1129	25	tax	tax	NOUN
taxlaw-2802	1129	26	shelters,235	shelters,235	PROPN
taxlaw-2802	1129	27	and	and	CCONJ
taxlaw-2802	1129	28	if	if	SCONJ
taxlaw-2802	1129	29	the	the	DET
taxlaw-2802	1129	30	covered	covered	ADJ
taxlaw-2802	1129	31	opinion	opinion	NOUN
taxlaw-2802	1129	32	regulations	regulation	NOUN
taxlaw-2802	1129	33	were	be	AUX
taxlaw-2802	1129	34	appropriately	appropriately	ADV
taxlaw-2802	1129	35	restricted	restrict	VERB
taxlaw-2802	1129	36	to	to	ADP
taxlaw-2802	1129	37	tax	tax	NOUN
taxlaw-2802	1129	38	shelter	shelter	NOUN
taxlaw-2802	1129	39	opinions	opinion	NOUN
taxlaw-2802	1129	40	,	,	PUNCT
taxlaw-2802	1129	41	the	the	DET
taxlaw-2802	1129	42	opt	opt	VERB
taxlaw-2802	1129	43	-	-	PUNCT
taxlaw-2802	1129	44	out	out	ADP
taxlaw-2802	1129	45	rules	rule	NOUN
taxlaw-2802	1129	46	would	would	AUX
taxlaw-2802	1129	47	completely	completely	ADV
taxlaw-2802	1129	48	vitiate	vitiate	VERB
taxlaw-2802	1129	49	the	the	DET
taxlaw-2802	1129	50	regulations	regulation	NOUN
taxlaw-2802	1129	51	.	.	PUNCT
taxlaw-2802	1130	1	in	in	ADP
taxlaw-2802	1130	2	a	a	DET
taxlaw-2802	1130	3	strict	strict	ADJ
taxlaw-2802	1130	4	liability	liability	NOUN
taxlaw-2802	1130	5	penalty	penalty	NOUN
taxlaw-2802	1130	6	environment	environment	NOUN
taxlaw-2802	1130	7	,	,	PUNCT
taxlaw-2802	1130	8	retaining	retain	VERB
taxlaw-2802	1130	9	the	the	DET
taxlaw-2802	1130	10	opt	opt	VERB
taxlaw-2802	1130	11	-	-	PUNCT
taxlaw-2802	1130	12	out	out	ADP
taxlaw-2802	1130	13	regime	regime	NOUN
taxlaw-2802	1130	14	would	would	AUX
taxlaw-2802	1130	15	effectively	effectively	ADV
taxlaw-2802	1130	16	reduce	reduce	VERB
taxlaw-2802	1130	17	the	the	DET
taxlaw-2802	1130	18	regulations	regulation	NOUN
taxlaw-2802	1130	19	to	to	ADP
taxlaw-2802	1130	20	a	a	DET
taxlaw-2802	1130	21	nullity	nullity	NOUN
taxlaw-2802	1130	22	,	,	PUNCT
taxlaw-2802	1130	23	for	for	ADP
taxlaw-2802	1130	24	much	much	ADV
taxlaw-2802	1130	25	the	the	DET
taxlaw-2802	1130	26	same	same	ADJ
taxlaw-2802	1130	27	reason	reason	NOUN
taxlaw-2802	1130	28	that	that	SCONJ
taxlaw-2802	1130	29	232	232	X
taxlaw-2802	1130	30	.	.	PUNCT
taxlaw-2802	1131	1	for	for	ADP
taxlaw-2802	1131	2	a	a	DET
taxlaw-2802	1131	3	discussion	discussion	NOUN
taxlaw-2802	1131	4	of	of	ADP
taxlaw-2802	1131	5	the	the	DET
taxlaw-2802	1131	6	treasury	treasury	NOUN
taxlaw-2802	1131	7	regulation	regulation	NOUN
taxlaw-2802	1131	8	expressly	expressly	ADV
taxlaw-2802	1131	9	providing	provide	VERB
taxlaw-2802	1131	10	that	that	DET
taxlaw-2802	1131	11	good	good	ADJ
taxlaw-2802	1131	12	-	-	PUNCT
taxlaw-2802	1131	13	faith	faith	NOUN
taxlaw-2802	1131	14	reliance	reliance	NOUN
taxlaw-2802	1131	15	on	on	ADP
taxlaw-2802	1131	16	the	the	DET
taxlaw-2802	1131	17	opinion	opinion	NOUN
taxlaw-2802	1131	18	of	of	ADP
taxlaw-2802	1131	19	a	a	DET
taxlaw-2802	1131	20	professional	professional	ADJ
taxlaw-2802	1131	21	tax	tax	NOUN
taxlaw-2802	1131	22	advisor	advisor	NOUN
taxlaw-2802	1131	23	may	may	AUX
taxlaw-2802	1131	24	establish	establish	VERB
taxlaw-2802	1131	25	the	the	DET
taxlaw-2802	1131	26	minimum	minimum	ADJ
taxlaw-2802	1131	27	requirements	requirement	NOUN
taxlaw-2802	1131	28	for	for	ADP
taxlaw-2802	1131	29	the	the	DET
taxlaw-2802	1131	30	reasonable	reasonable	ADJ
taxlaw-2802	1131	31	cause	cause	NOUN
taxlaw-2802	1131	32	exception	exception	NOUN
taxlaw-2802	1131	33	to	to	ADP
taxlaw-2802	1131	34	the	the	DET
taxlaw-2802	1131	35	substantial	substantial	ADJ
taxlaw-2802	1131	36	underpayment	underpayment	ADJ
taxlaw-2802	1131	37	penalty	penalty	NOUN
taxlaw-2802	1131	38	attributable	attributable	ADJ
taxlaw-2802	1131	39	to	to	ADP
taxlaw-2802	1131	40	tax	tax	NOUN
taxlaw-2802	1131	41	shelter	shelter	NOUN
taxlaw-2802	1131	42	items	item	NOUN
taxlaw-2802	1131	43	of	of	ADP
taxlaw-2802	1131	44	corporations	corporation	NOUN
taxlaw-2802	1131	45	,	,	PUNCT
taxlaw-2802	1131	46	see	see	VERB
taxlaw-2802	1131	47	supra	supra	PROPN
taxlaw-2802	1131	48	notes	note	NOUN
taxlaw-2802	1131	49	89	89	NUM
taxlaw-2802	1131	50	,	,	PUNCT
taxlaw-2802	1131	51	178	178	NUM
taxlaw-2802	1131	52	and	and	CCONJ
taxlaw-2802	1131	53	accompanying	accompany	VERB
taxlaw-2802	1131	54	text	text	NOUN
taxlaw-2802	1131	55	.	.	PUNCT
taxlaw-2802	1132	1	233	233	NUM
taxlaw-2802	1132	2	.	.	PUNCT
taxlaw-2802	1132	3	see	see	VERB
taxlaw-2802	1132	4	schizer	schizer	NOUN
taxlaw-2802	1132	5	,	,	PUNCT
taxlaw-2802	1132	6	supra	supra	PROPN
taxlaw-2802	1132	7	note	note	PROPN
taxlaw-2802	1132	8	100	100	NUM
taxlaw-2802	1132	9	,	,	PUNCT
taxlaw-2802	1132	10	at	at	ADP
taxlaw-2802	1132	11	331	331	NUM
taxlaw-2802	1132	12	-	-	SYM
taxlaw-2802	1132	13	45	45	NUM
taxlaw-2802	1132	14	,	,	PUNCT
taxlaw-2802	1132	15	355	355	NUM
taxlaw-2802	1132	16	-	-	SYM
taxlaw-2802	1132	17	71	71	NUM
taxlaw-2802	1132	18	.	.	PUNCT
taxlaw-2802	1132	19	234	234	NUM
taxlaw-2802	1132	20	.	.	PUNCT
taxlaw-2802	1133	1	this	this	PRON
taxlaw-2802	1133	2	obviously	obviously	ADV
taxlaw-2802	1133	3	does	do	AUX
taxlaw-2802	1133	4	not	not	PART
taxlaw-2802	1133	5	mean	mean	VERB
taxlaw-2802	1133	6	that	that	SCONJ
taxlaw-2802	1133	7	the	the	DET
taxlaw-2802	1133	8	regulations	regulation	NOUN
taxlaw-2802	1133	9	should	should	AUX
taxlaw-2802	1133	10	not	not	PART
taxlaw-2802	1133	11	also	also	ADV
taxlaw-2802	1133	12	be	be	AUX
taxlaw-2802	1133	13	narrowed	narrow	VERB
taxlaw-2802	1133	14	so	so	SCONJ
taxlaw-2802	1133	15	that	that	SCONJ
taxlaw-2802	1133	16	they	they	PRON
taxlaw-2802	1133	17	cover	cover	VERB
taxlaw-2802	1133	18	only	only	ADJ
taxlaw-2802	1133	19	advice	advice	NOUN
taxlaw-2802	1133	20	concerning	concern	VERB
taxlaw-2802	1133	21	tax	tax	NOUN
taxlaw-2802	1133	22	shelters	shelter	NOUN
taxlaw-2802	1133	23	,	,	PUNCT
taxlaw-2802	1133	24	and	and	CCONJ
taxlaw-2802	1133	25	not	not	PART
taxlaw-2802	1133	26	advice	advice	NOUN
taxlaw-2802	1133	27	related	relate	VERB
taxlaw-2802	1133	28	to	to	ADP
taxlaw-2802	1133	29	legitimate	legitimate	ADJ
taxlaw-2802	1133	30	tax	tax	NOUN
taxlaw-2802	1133	31	planning	planning	NOUN
taxlaw-2802	1133	32	.	.	PUNCT
taxlaw-2802	1134	1	see	see	VERB
taxlaw-2802	1134	2	supra	supra	PROPN
taxlaw-2802	1134	3	part	part	PROPN
taxlaw-2802	1134	4	v.b	v.b	PROPN
taxlaw-2802	1134	5	.	.	PROPN
taxlaw-2802	1134	6	235	235	NUM
taxlaw-2802	1134	7	.	.	PUNCT
taxlaw-2802	1135	1	for	for	ADP
taxlaw-2802	1135	2	a	a	DET
taxlaw-2802	1135	3	discussion	discussion	NOUN
taxlaw-2802	1135	4	of	of	ADP
taxlaw-2802	1135	5	the	the	DET
taxlaw-2802	1135	6	new	new	ADJ
taxlaw-2802	1135	7	strict	strict	ADJ
taxlaw-2802	1135	8	liability	liability	NOUN
taxlaw-2802	1135	9	penalty	penalty	NOUN
taxlaw-2802	1135	10	under	under	ADP
taxlaw-2802	1135	11	§	§	PROPN
taxlaw-2802	1135	12	6662(b)(6	6662(b)(6	NUM
taxlaw-2802	1135	13	)	)	PUNCT
taxlaw-2802	1135	14	of	of	ADP
taxlaw-2802	1135	15	transactions	transaction	NOUN
taxlaw-2802	1135	16	that	that	PRON
taxlaw-2802	1135	17	lack	lack	VERB
taxlaw-2802	1135	18	economic	economic	ADJ
taxlaw-2802	1135	19	substance	substance	NOUN
taxlaw-2802	1135	20	under	under	ADP
taxlaw-2802	1135	21	§	§	PROPN
taxlaw-2802	1135	22	7701(o	7701(o	NUM
taxlaw-2802	1135	23	)	)	PUNCT
taxlaw-2802	1135	24	,	,	PUNCT
taxlaw-2802	1135	25	and	and	CCONJ
taxlaw-2802	1135	26	how	how	SCONJ
taxlaw-2802	1135	27	the	the	DET
taxlaw-2802	1135	28	penalty	penalty	NOUN
taxlaw-2802	1135	29	may	may	AUX
taxlaw-2802	1135	30	affect	affect	VERB
taxlaw-2802	1135	31	the	the	DET
taxlaw-2802	1135	32	covered	covered	ADJ
taxlaw-2802	1135	33	opinion	opinion	NOUN
taxlaw-2802	1135	34	regulations	regulation	NOUN
taxlaw-2802	1135	35	,	,	PUNCT
taxlaw-2802	1135	36	see	see	VERB
taxlaw-2802	1135	37	supra	supra	ADJ
taxlaw-2802	1135	38	part	part	NOUN
taxlaw-2802	1135	39	v.a.3	v.a.3	NOUN
taxlaw-2802	1135	40	.	.	PUNCT
taxlaw-2802	1136	1	2011	2011	NUM
taxlaw-2802	1136	2	]	]	PUNCT
taxlaw-2802	1136	3	circular	circular	PROPN
taxlaw-2802	1136	4	argume	argume	PROPN
taxlaw-2802	1136	5	�	�	PROPN
taxlaw-2802	1136	6	t	t	PROPN
taxlaw-2802	1136	7	197	197	NUM
taxlaw-2802	1136	8	enacting	enact	VERB
taxlaw-2802	1136	9	an	an	DET
taxlaw-2802	1136	10	opt	opt	NOUN
taxlaw-2802	1136	11	-	-	PUNCT
taxlaw-2802	1136	12	in	in	ADP
taxlaw-2802	1136	13	rule	rule	NOUN
taxlaw-2802	1136	14	would.236	would.236	PROPN
taxlaw-2802	1136	15	simply	simply	ADV
taxlaw-2802	1136	16	put	put	VERB
taxlaw-2802	1136	17	,	,	PUNCT
taxlaw-2802	1136	18	the	the	DET
taxlaw-2802	1136	19	regulations	regulation	NOUN
taxlaw-2802	1136	20	would	would	AUX
taxlaw-2802	1136	21	become	become	VERB
taxlaw-2802	1136	22	wholly	wholly	ADV
taxlaw-2802	1136	23	ineffective	ineffective	ADJ
taxlaw-2802	1136	24	because	because	SCONJ
taxlaw-2802	1136	25	practitioners	practitioner	NOUN
taxlaw-2802	1136	26	would	would	AUX
taxlaw-2802	1136	27	almost	almost	ADV
taxlaw-2802	1136	28	always	always	ADV
taxlaw-2802	1136	29	choose	choose	VERB
taxlaw-2802	1136	30	to	to	PART
taxlaw-2802	1136	31	opt	opt	VERB
taxlaw-2802	1136	32	out	out	ADP
taxlaw-2802	1136	33	of	of	ADP
taxlaw-2802	1136	34	compliance	compliance	NOUN
taxlaw-2802	1136	35	with	with	ADP
taxlaw-2802	1136	36	them	they	PRON
taxlaw-2802	1136	37	.	.	PUNCT
taxlaw-2802	1137	1	under	under	ADP
taxlaw-2802	1137	2	the	the	DET
taxlaw-2802	1137	3	opt	opt	VERB
taxlaw-2802	1137	4	-	-	PUNCT
taxlaw-2802	1137	5	out	out	ADP
taxlaw-2802	1137	6	rules	rule	NOUN
taxlaw-2802	1137	7	,	,	PUNCT
taxlaw-2802	1137	8	the	the	DET
taxlaw-2802	1137	9	only	only	ADJ
taxlaw-2802	1137	10	requisite	requisite	NOUN
taxlaw-2802	1137	11	for	for	ADP
taxlaw-2802	1137	12	opting	opt	VERB
taxlaw-2802	1137	13	out	out	ADP
taxlaw-2802	1137	14	of	of	ADP
taxlaw-2802	1137	15	compliance	compliance	NOUN
taxlaw-2802	1137	16	with	with	ADP
taxlaw-2802	1137	17	the	the	DET
taxlaw-2802	1137	18	covered	covered	ADJ
taxlaw-2802	1137	19	opinion	opinion	NOUN
taxlaw-2802	1137	20	regulations	regulation	NOUN
taxlaw-2802	1137	21	when	when	SCONJ
taxlaw-2802	1137	22	delivering	deliver	VERB
taxlaw-2802	1137	23	a	a	DET
taxlaw-2802	1137	24	reliance	reliance	NOUN
taxlaw-2802	1137	25	opinion	opinion	NOUN
taxlaw-2802	1137	26	for	for	ADP
taxlaw-2802	1137	27	a	a	DET
taxlaw-2802	1137	28	significant	significant	ADJ
taxlaw-2802	1137	29	purpose	purpose	NOUN
taxlaw-2802	1137	30	transaction	transaction	NOUN
taxlaw-2802	1137	31	is	be	AUX
taxlaw-2802	1137	32	to	to	PART
taxlaw-2802	1137	33	include	include	VERB
taxlaw-2802	1137	34	a	a	DET
taxlaw-2802	1137	35	nonreliance	nonreliance	NOUN
taxlaw-2802	1137	36	disclaimer	disclaimer	NOUN
taxlaw-2802	1137	37	prominently	prominently	ADV
taxlaw-2802	1137	38	in	in	ADP
taxlaw-2802	1137	39	the	the	DET
taxlaw-2802	1137	40	opinion.237	opinion.237	NOUN
taxlaw-2802	1137	41	thus	thus	ADV
taxlaw-2802	1137	42	,	,	PUNCT
taxlaw-2802	1137	43	the	the	DET
taxlaw-2802	1137	44	only	only	ADJ
taxlaw-2802	1137	45	consequence	consequence	NOUN
taxlaw-2802	1137	46	of	of	ADP
taxlaw-2802	1137	47	opting	opt	VERB
taxlaw-2802	1137	48	out	out	ADP
taxlaw-2802	1137	49	is	be	AUX
taxlaw-2802	1137	50	that	that	SCONJ
taxlaw-2802	1137	51	the	the	DET
taxlaw-2802	1137	52	recipient	recipient	NOUN
taxlaw-2802	1137	53	is	be	AUX
taxlaw-2802	1137	54	restricted	restrict	VERB
taxlaw-2802	1137	55	from	from	ADP
taxlaw-2802	1137	56	invoking	invoke	VERB
taxlaw-2802	1137	57	the	the	DET
taxlaw-2802	1137	58	opinion	opinion	NOUN
taxlaw-2802	1137	59	as	as	ADP
taxlaw-2802	1137	60	part	part	NOUN
taxlaw-2802	1137	61	of	of	ADP
taxlaw-2802	1137	62	a	a	DET
taxlaw-2802	1137	63	reasonable	reasonable	ADJ
taxlaw-2802	1137	64	cause	cause	NOUN
taxlaw-2802	1137	65	defense	defense	NOUN
taxlaw-2802	1137	66	against	against	ADP
taxlaw-2802	1137	67	accuracy	accuracy	NOUN
taxlaw-2802	1137	68	-	-	PUNCT
taxlaw-2802	1137	69	related	relate	VERB
taxlaw-2802	1137	70	penalties	penalty	NOUN
taxlaw-2802	1137	71	that	that	PRON
taxlaw-2802	1137	72	the	the	DET
taxlaw-2802	1137	73	irs	irs	PROPN
taxlaw-2802	1137	74	may	may	AUX
taxlaw-2802	1137	75	asset	asset	VERB
taxlaw-2802	1137	76	against	against	ADP
taxlaw-2802	1137	77	the	the	DET
taxlaw-2802	1137	78	transaction	transaction	NOUN
taxlaw-2802	1137	79	.	.	PUNCT
taxlaw-2802	1138	1	obviously	obviously	ADV
taxlaw-2802	1138	2	,	,	PUNCT
taxlaw-2802	1138	3	that	that	DET
taxlaw-2802	1138	4	restriction	restriction	NOUN
taxlaw-2802	1138	5	becomes	become	VERB
taxlaw-2802	1138	6	irrelevant	irrelevant	ADJ
taxlaw-2802	1138	7	if	if	SCONJ
taxlaw-2802	1138	8	the	the	DET
taxlaw-2802	1138	9	accuracy	accuracy	NOUN
taxlaw-2802	1138	10	-	-	PUNCT
taxlaw-2802	1138	11	related	relate	VERB
taxlaw-2802	1138	12	penalty	penalty	NOUN
taxlaw-2802	1138	13	that	that	PRON
taxlaw-2802	1138	14	would	would	AUX
taxlaw-2802	1138	15	most	most	ADV
taxlaw-2802	1138	16	likely	likely	ADV
taxlaw-2802	1138	17	apply	apply	VERB
taxlaw-2802	1138	18	is	be	AUX
taxlaw-2802	1138	19	a	a	DET
taxlaw-2802	1138	20	strict	strict	ADJ
taxlaw-2802	1138	21	liability	liability	NOUN
taxlaw-2802	1138	22	penalty	penalty	NOUN
taxlaw-2802	1138	23	for	for	ADP
taxlaw-2802	1138	24	which	which	PRON
taxlaw-2802	1138	25	there	there	PRON
taxlaw-2802	1138	26	is	be	VERB
taxlaw-2802	1138	27	no	no	DET
taxlaw-2802	1138	28	reasonable	reasonable	ADJ
taxlaw-2802	1138	29	cause	cause	NOUN
taxlaw-2802	1138	30	defense	defense	NOUN
taxlaw-2802	1138	31	.	.	PUNCT
taxlaw-2802	1139	1	in	in	ADP
taxlaw-2802	1139	2	such	such	DET
taxlaw-2802	1139	3	a	a	DET
taxlaw-2802	1139	4	case	case	NOUN
taxlaw-2802	1139	5	,	,	PUNCT
taxlaw-2802	1139	6	the	the	DET
taxlaw-2802	1139	7	recipient	recipient	NOUN
taxlaw-2802	1139	8	would	would	AUX
taxlaw-2802	1139	9	lose	lose	VERB
taxlaw-2802	1139	10	nothing	nothing	PRON
taxlaw-2802	1139	11	by	by	ADP
taxlaw-2802	1139	12	living	live	VERB
taxlaw-2802	1139	13	with	with	ADP
taxlaw-2802	1139	14	the	the	DET
taxlaw-2802	1139	15	disclaimer	disclaimer	NOUN
taxlaw-2802	1139	16	and	and	CCONJ
taxlaw-2802	1139	17	,	,	PUNCT
taxlaw-2802	1139	18	thus	thus	ADV
taxlaw-2802	1139	19	,	,	PUNCT
taxlaw-2802	1139	20	there	there	PRON
taxlaw-2802	1139	21	would	would	AUX
taxlaw-2802	1139	22	be	be	AUX
taxlaw-2802	1139	23	no	no	DET
taxlaw-2802	1139	24	practical	practical	ADJ
taxlaw-2802	1139	25	reason	reason	NOUN
taxlaw-2802	1139	26	for	for	SCONJ
taxlaw-2802	1139	27	the	the	DET
taxlaw-2802	1139	28	practitioner	practitioner	NOUN
taxlaw-2802	1139	29	to	to	PART
taxlaw-2802	1139	30	choose	choose	VERB
taxlaw-2802	1139	31	to	to	PART
taxlaw-2802	1139	32	comply	comply	VERB
taxlaw-2802	1139	33	with	with	ADP
taxlaw-2802	1139	34	the	the	DET
taxlaw-2802	1139	35	regulations	regulation	NOUN
taxlaw-2802	1139	36	when	when	SCONJ
taxlaw-2802	1139	37	he	he	PRON
taxlaw-2802	1139	38	or	or	CCONJ
taxlaw-2802	1139	39	she	she	PRON
taxlaw-2802	1139	40	could	could	AUX
taxlaw-2802	1139	41	instead	instead	ADV
taxlaw-2802	1139	42	opt	opt	VERB
taxlaw-2802	1139	43	out	out	ADP
taxlaw-2802	1139	44	and	and	CCONJ
taxlaw-2802	1139	45	avoid	avoid	VERB
taxlaw-2802	1139	46	the	the	DET
taxlaw-2802	1139	47	costs	cost	NOUN
taxlaw-2802	1139	48	and	and	CCONJ
taxlaw-2802	1139	49	burdens	burden	NOUN
taxlaw-2802	1139	50	of	of	ADP
taxlaw-2802	1139	51	compliance	compliance	NOUN
taxlaw-2802	1139	52	.	.	PUNCT
taxlaw-2802	1140	1	(	(	PUNCT
taxlaw-2802	1140	2	it	it	PRON
taxlaw-2802	1140	3	is	be	AUX
taxlaw-2802	1140	4	presumably	presumably	ADV
taxlaw-2802	1140	5	for	for	ADP
taxlaw-2802	1140	6	this	this	DET
taxlaw-2802	1140	7	reason	reason	NOUN
taxlaw-2802	1140	8	,	,	PUNCT
taxlaw-2802	1140	9	for	for	ADP
taxlaw-2802	1140	10	example	example	NOUN
taxlaw-2802	1140	11	,	,	PUNCT
taxlaw-2802	1140	12	that	that	SCONJ
taxlaw-2802	1140	13	the	the	DET
taxlaw-2802	1140	14	current	current	ADJ
taxlaw-2802	1140	15	regulations	regulation	NOUN
taxlaw-2802	1140	16	do	do	AUX
taxlaw-2802	1140	17	not	not	PART
taxlaw-2802	1140	18	permit	permit	VERB
taxlaw-2802	1140	19	practitioners	practitioner	NOUN
taxlaw-2802	1140	20	to	to	PART
taxlaw-2802	1140	21	opt	opt	VERB
taxlaw-2802	1140	22	out	out	ADP
taxlaw-2802	1140	23	when	when	SCONJ
taxlaw-2802	1140	24	delivering	deliver	VERB
taxlaw-2802	1140	25	opinions	opinion	NOUN
taxlaw-2802	1140	26	regarding	regard	VERB
taxlaw-2802	1140	27	transactions	transaction	NOUN
taxlaw-2802	1140	28	to	to	PART
taxlaw-2802	1140	29	which	which	PRON
taxlaw-2802	1140	30	the	the	DET
taxlaw-2802	1140	31	strict	strict	ADJ
taxlaw-2802	1140	32	liability	liability	NOUN
taxlaw-2802	1140	33	penalty	penalty	NOUN
taxlaw-2802	1140	34	under	under	ADP
taxlaw-2802	1140	35	§	§	PROPN
taxlaw-2802	1140	36	6662a(c	6662a(c	NUM
taxlaw-2802	1140	37	)	)	PUNCT
taxlaw-2802	1140	38	may	may	AUX
taxlaw-2802	1140	39	potentially	potentially	ADV
taxlaw-2802	1140	40	apply.238	apply.238	VERB
taxlaw-2802	1140	41	)	)	PUNCT
taxlaw-2802	1140	42	236	236	NUM
taxlaw-2802	1140	43	.	.	PUNCT
taxlaw-2802	1141	1	for	for	ADP
taxlaw-2802	1141	2	a	a	DET
taxlaw-2802	1141	3	discussion	discussion	NOUN
taxlaw-2802	1141	4	of	of	ADP
taxlaw-2802	1141	5	the	the	DET
taxlaw-2802	1141	6	incompatibility	incompatibility	NOUN
taxlaw-2802	1141	7	of	of	ADP
taxlaw-2802	1141	8	an	an	DET
taxlaw-2802	1141	9	opt	opt	VERB
taxlaw-2802	1141	10	-	-	PUNCT
taxlaw-2802	1141	11	in	in	ADP
taxlaw-2802	1141	12	rule	rule	NOUN
taxlaw-2802	1141	13	with	with	ADP
taxlaw-2802	1141	14	the	the	DET
taxlaw-2802	1141	15	covered	covered	ADJ
taxlaw-2802	1141	16	opinion	opinion	NOUN
taxlaw-2802	1141	17	regulations	regulation	NOUN
taxlaw-2802	1141	18	under	under	ADP
taxlaw-2802	1141	19	a	a	DET
taxlaw-2802	1141	20	strict	strict	ADJ
taxlaw-2802	1141	21	liability	liability	NOUN
taxlaw-2802	1141	22	penalty	penalty	NOUN
taxlaw-2802	1141	23	regime	regime	NOUN
taxlaw-2802	1141	24	,	,	PUNCT
taxlaw-2802	1141	25	see	see	VERB
taxlaw-2802	1141	26	supra	supra	ADJ
taxlaw-2802	1141	27	text	text	NOUN
taxlaw-2802	1141	28	accompanying	accompanying	ADJ
taxlaw-2802	1141	29	note	note	NOUN
taxlaw-2802	1141	30	219	219	NUM
taxlaw-2802	1141	31	.	.	PUNCT
taxlaw-2802	1141	32	237	237	NUM
taxlaw-2802	1141	33	.	.	PUNCT
taxlaw-2802	1142	1	see	see	VERB
taxlaw-2802	1142	2	31	31	NUM
taxlaw-2802	1142	3	c.f.r	c.f.r	NOUN
taxlaw-2802	1142	4	.	.	PUNCT
taxlaw-2802	1143	1	§	§	PROPN
taxlaw-2802	1143	2	10.35(b)(4)(ii	10.35(b)(4)(ii	NUM
taxlaw-2802	1143	3	)	)	PUNCT
taxlaw-2802	1143	4	(	(	PUNCT
taxlaw-2802	1143	5	2010	2010	NUM
taxlaw-2802	1143	6	)	)	PUNCT
taxlaw-2802	1143	7	.	.	PUNCT
taxlaw-2802	1144	1	for	for	ADP
taxlaw-2802	1144	2	an	an	DET
taxlaw-2802	1144	3	outline	outline	NOUN
taxlaw-2802	1144	4	of	of	ADP
taxlaw-2802	1144	5	the	the	DET
taxlaw-2802	1144	6	opt	opt	VERB
taxlaw-2802	1144	7	-	-	PUNCT
taxlaw-2802	1144	8	out	out	ADP
taxlaw-2802	1144	9	rules	rule	NOUN
taxlaw-2802	1144	10	pertaining	pertain	VERB
taxlaw-2802	1144	11	to	to	ADP
taxlaw-2802	1144	12	reliance	reliance	NOUN
taxlaw-2802	1144	13	opinions	opinion	NOUN
taxlaw-2802	1144	14	for	for	ADP
taxlaw-2802	1144	15	significant	significant	ADJ
taxlaw-2802	1144	16	purpose	purpose	NOUN
taxlaw-2802	1144	17	transactions	transaction	NOUN
taxlaw-2802	1144	18	,	,	PUNCT
taxlaw-2802	1144	19	see	see	VERB
taxlaw-2802	1144	20	supra	supra	ADJ
taxlaw-2802	1144	21	text	text	NOUN
taxlaw-2802	1144	22	accompanying	accompanying	ADJ
taxlaw-2802	1144	23	notes	note	NOUN
taxlaw-2802	1144	24	49	49	NUM
taxlaw-2802	1144	25	-	-	SYM
taxlaw-2802	1144	26	51	51	NUM
taxlaw-2802	1144	27	.	.	PUNCT
taxlaw-2802	1145	1	for	for	ADP
taxlaw-2802	1145	2	a	a	DET
taxlaw-2802	1145	3	description	description	NOUN
taxlaw-2802	1145	4	of	of	ADP
taxlaw-2802	1145	5	what	what	PRON
taxlaw-2802	1145	6	constitutes	constitute	VERB
taxlaw-2802	1145	7	a	a	DET
taxlaw-2802	1145	8	“	"	PUNCT
taxlaw-2802	1145	9	reliance	reliance	NOUN
taxlaw-2802	1145	10	opinion	opinion	NOUN
taxlaw-2802	1145	11	”	"	PUNCT
taxlaw-2802	1145	12	under	under	ADP
taxlaw-2802	1145	13	circular	circular	ADJ
taxlaw-2802	1145	14	230	230	NUM
taxlaw-2802	1145	15	,	,	PUNCT
taxlaw-2802	1145	16	see	see	VERB
taxlaw-2802	1145	17	supra	supra	PROPN
taxlaw-2802	1145	18	note	note	PROPN
taxlaw-2802	1145	19	8	8	NUM
taxlaw-2802	1145	20	.	.	NOUN
taxlaw-2802	1145	21	238	238	NUM
taxlaw-2802	1145	22	.	.	PUNCT
taxlaw-2802	1145	23	section	section	NOUN
taxlaw-2802	1145	24	6662a(c	6662a(c	NUM
taxlaw-2802	1145	25	)	)	PUNCT
taxlaw-2802	1145	26	provides	provide	VERB
taxlaw-2802	1145	27	for	for	ADP
taxlaw-2802	1145	28	a	a	DET
taxlaw-2802	1145	29	penalty	penalty	NOUN
taxlaw-2802	1145	30	in	in	ADP
taxlaw-2802	1145	31	the	the	DET
taxlaw-2802	1145	32	amount	amount	NOUN
taxlaw-2802	1145	33	of	of	ADP
taxlaw-2802	1145	34	30	30	NUM
taxlaw-2802	1145	35	%	%	NOUN
taxlaw-2802	1145	36	of	of	ADP
taxlaw-2802	1145	37	a	a	DET
taxlaw-2802	1145	38	reportable	reportable	ADJ
taxlaw-2802	1145	39	transaction	transaction	NOUN
taxlaw-2802	1145	40	understatement	understatement	NOUN
taxlaw-2802	1145	41	in	in	ADP
taxlaw-2802	1145	42	the	the	DET
taxlaw-2802	1145	43	case	case	NOUN
taxlaw-2802	1145	44	of	of	ADP
taxlaw-2802	1145	45	an	an	DET
taxlaw-2802	1145	46	undisclosed	undisclosed	ADJ
taxlaw-2802	1145	47	reportable	reportable	ADJ
taxlaw-2802	1145	48	transaction	transaction	NOUN
taxlaw-2802	1145	49	.	.	PUNCT
taxlaw-2802	1146	1	see	see	VERB
taxlaw-2802	1146	2	i.r.c	i.r.c	NOUN
taxlaw-2802	1146	3	.	.	PUNCT
taxlaw-2802	1147	1	§	§	PROPN
taxlaw-2802	1147	2	6662a(c	6662a(c	NUM
taxlaw-2802	1147	3	)	)	PUNCT
taxlaw-2802	1147	4	(	(	PUNCT
taxlaw-2802	1147	5	2010	2010	NUM
taxlaw-2802	1147	6	)	)	PUNCT
taxlaw-2802	1147	7	.	.	PUNCT
taxlaw-2802	1148	1	under	under	ADP
taxlaw-2802	1148	2	§	§	PROPN
taxlaw-2802	1148	3	6664(d	6664(d	NUM
taxlaw-2802	1148	4	)	)	PUNCT
taxlaw-2802	1148	5	,	,	PUNCT
taxlaw-2802	1148	6	there	there	PRON
taxlaw-2802	1148	7	is	be	VERB
taxlaw-2802	1148	8	no	no	DET
taxlaw-2802	1148	9	reasonable	reasonable	ADJ
taxlaw-2802	1148	10	-	-	PUNCT
taxlaw-2802	1148	11	cause	cause	NOUN
taxlaw-2802	1148	12	-	-	PUNCT
taxlaw-2802	1148	13	and	and	CCONJ
taxlaw-2802	1148	14	-	-	PUNCT
taxlaw-2802	1148	15	good	good	ADJ
taxlaw-2802	1148	16	-	-	PUNCT
taxlaw-2802	1148	17	faith	faith	NOUN
taxlaw-2802	1148	18	exception	exception	NOUN
taxlaw-2802	1148	19	to	to	ADP
taxlaw-2802	1148	20	the	the	DET
taxlaw-2802	1148	21	§	§	PROPN
taxlaw-2802	1148	22	6662a(c	6662a(c	NUM
taxlaw-2802	1148	23	)	)	PUNCT
taxlaw-2802	1148	24	penalty	penalty	NOUN
taxlaw-2802	1148	25	.	.	PUNCT
taxlaw-2802	1149	1	see	see	VERB
taxlaw-2802	1149	2	i.r.c	i.r.c	NOUN
taxlaw-2802	1149	3	.	.	PUNCT
taxlaw-2802	1150	1	§	§	PROPN
taxlaw-2802	1150	2	6664(d)(3)(a	6664(d)(3)(a	NUM
taxlaw-2802	1150	3	)	)	PUNCT
taxlaw-2802	1150	4	(	(	PUNCT
taxlaw-2802	1150	5	2010	2010	NUM
taxlaw-2802	1150	6	)	)	PUNCT
taxlaw-2802	1150	7	.	.	PUNCT
taxlaw-2802	1151	1	(	(	PUNCT
taxlaw-2802	1151	2	the	the	DET
taxlaw-2802	1151	3	intent	intent	NOUN
taxlaw-2802	1151	4	to	to	PART
taxlaw-2802	1151	5	prevent	prevent	VERB
taxlaw-2802	1151	6	application	application	NOUN
taxlaw-2802	1151	7	of	of	ADP
taxlaw-2802	1151	8	the	the	DET
taxlaw-2802	1151	9	reasonable	reasonable	ADJ
taxlaw-2802	1151	10	cause	cause	NOUN
taxlaw-2802	1151	11	exception	exception	NOUN
taxlaw-2802	1151	12	in	in	ADP
taxlaw-2802	1151	13	the	the	DET
taxlaw-2802	1151	14	case	case	NOUN
taxlaw-2802	1151	15	of	of	ADP
taxlaw-2802	1151	16	undisclosed	undisclosed	ADJ
taxlaw-2802	1151	17	reportable	reportable	ADJ
taxlaw-2802	1151	18	transactions	transaction	NOUN
taxlaw-2802	1151	19	remains	remain	VERB
taxlaw-2802	1151	20	clear	clear	ADJ
taxlaw-2802	1151	21	,	,	PUNCT
taxlaw-2802	1151	22	despite	despite	SCONJ
taxlaw-2802	1151	23	a	a	DET
taxlaw-2802	1151	24	drafting	draft	VERB
taxlaw-2802	1151	25	oversight	oversight	NOUN
taxlaw-2802	1151	26	in	in	ADP
taxlaw-2802	1151	27	connection	connection	NOUN
taxlaw-2802	1151	28	with	with	ADP
taxlaw-2802	1151	29	march	march	PROPN
taxlaw-2802	1151	30	30	30	NUM
taxlaw-2802	1151	31	,	,	PUNCT
taxlaw-2802	1151	32	2010	2010	NUM
taxlaw-2802	1151	33	amendments	amendment	NOUN
taxlaw-2802	1151	34	to	to	ADP
taxlaw-2802	1151	35	§	§	PROPN
taxlaw-2802	1151	36	6664(d	6664(d	NUM
taxlaw-2802	1151	37	)	)	PUNCT
taxlaw-2802	1151	38	,	,	PUNCT
taxlaw-2802	1151	39	as	as	ADP
taxlaw-2802	1151	40	a	a	DET
taxlaw-2802	1151	41	result	result	NOUN
taxlaw-2802	1151	42	of	of	ADP
taxlaw-2802	1151	43	which	which	PRON
taxlaw-2802	1151	44	§	§	PROPN
taxlaw-2802	1151	45	6662a(c	6662a(c	NOUN
taxlaw-2802	1151	46	)	)	PUNCT
taxlaw-2802	1151	47	erroneously	erroneously	ADV
taxlaw-2802	1151	48	cross	cros	NOUN
taxlaw-2802	1151	49	-	-	NOUN
taxlaw-2802	1151	50	references	reference	NOUN
taxlaw-2802	1151	51	§	§	PROPN
taxlaw-2802	1151	52	6664(d)(2)(a	6664(d)(2)(a	NUM
taxlaw-2802	1151	53	)	)	PUNCT
taxlaw-2802	1151	54	rather	rather	ADV
taxlaw-2802	1151	55	than	than	ADP
taxlaw-2802	1151	56	§	§	PROPN
taxlaw-2802	1151	57	6664(d)(3)(a	6664(d)(3)(a	NUM
taxlaw-2802	1151	58	)	)	PUNCT
taxlaw-2802	1151	59	.	.	PUNCT
taxlaw-2802	1152	1	for	for	ADP
taxlaw-2802	1152	2	an	an	DET
taxlaw-2802	1152	3	explanation	explanation	NOUN
taxlaw-2802	1152	4	as	as	ADP
taxlaw-2802	1152	5	to	to	ADP
taxlaw-2802	1152	6	this	this	DET
taxlaw-2802	1152	7	drafting	drafting	NOUN
taxlaw-2802	1152	8	error	error	NOUN
taxlaw-2802	1152	9	and	and	CCONJ
taxlaw-2802	1152	10	the	the	DET
taxlaw-2802	1152	11	intended	intend	VERB
taxlaw-2802	1152	12	interplay	interplay	NOUN
taxlaw-2802	1152	13	between	between	ADP
taxlaw-2802	1152	14	§	§	PROPN
taxlaw-2802	1152	15	§	§	NOUN
taxlaw-2802	1152	16	6662a(c	6662a(c	NUM
taxlaw-2802	1152	17	)	)	PUNCT
taxlaw-2802	1152	18	and	and	CCONJ
taxlaw-2802	1152	19	6664(d)(3)(a	6664(d)(3)(a	NUM
taxlaw-2802	1152	20	)	)	PUNCT
taxlaw-2802	1152	21	,	,	PUNCT
taxlaw-2802	1152	22	see	see	VERB
taxlaw-2802	1152	23	supra	supra	PROPN
taxlaw-2802	1152	24	note	note	PROPN
taxlaw-2802	1152	25	94	94	NUM
taxlaw-2802	1152	26	.	.	PUNCT
taxlaw-2802	1152	27	)	)	PUNCT
taxlaw-2802	1153	1	the	the	DET
taxlaw-2802	1153	2	§	§	PROPN
taxlaw-2802	1153	3	6662a(c	6662a(c	NUM
taxlaw-2802	1153	4	)	)	PUNCT
taxlaw-2802	1153	5	accuracy	accuracy	NOUN
taxlaw-2802	1153	6	-	-	PUNCT
taxlaw-2802	1153	7	related	relate	VERB
taxlaw-2802	1153	8	penalty	penalty	NOUN
taxlaw-2802	1153	9	for	for	ADP
taxlaw-2802	1153	10	undisclosed	undisclosed	ADJ
taxlaw-2802	1153	11	reportable	reportable	ADJ
taxlaw-2802	1153	12	transactions	transaction	NOUN
taxlaw-2802	1153	13	is	be	AUX
taxlaw-2802	1153	14	thus	thus	ADV
taxlaw-2802	1153	15	a	a	DET
taxlaw-2802	1153	16	strict	strict	ADJ
taxlaw-2802	1153	17	liability	liability	NOUN
taxlaw-2802	1153	18	penalty	penalty	NOUN
taxlaw-2802	1153	19	.	.	PUNCT
taxlaw-2802	1154	1	reportable	reportable	ADJ
taxlaw-2802	1154	2	transactions	transaction	NOUN
taxlaw-2802	1154	3	include	include	VERB
taxlaw-2802	1154	4	listed	list	VERB
taxlaw-2802	1154	5	transactions	transaction	NOUN
taxlaw-2802	1154	6	,	,	PUNCT
taxlaw-2802	1154	7	transactions	transaction	NOUN
taxlaw-2802	1154	8	subject	subject	ADJ
taxlaw-2802	1154	9	to	to	ADP
taxlaw-2802	1154	10	conditions	condition	NOUN
taxlaw-2802	1154	11	of	of	ADP
taxlaw-2802	1154	12	confidentiality	confidentiality	NOUN
taxlaw-2802	1154	13	,	,	PUNCT
taxlaw-2802	1154	14	transactions	transaction	NOUN
taxlaw-2802	1154	15	subject	subject	ADJ
taxlaw-2802	1154	16	to	to	ADP
taxlaw-2802	1154	17	contractual	contractual	ADJ
taxlaw-2802	1154	18	protections	protection	NOUN
taxlaw-2802	1154	19	,	,	PUNCT
taxlaw-2802	1154	20	loss	loss	NOUN
taxlaw-2802	1154	21	transactions	transaction	NOUN
taxlaw-2802	1154	22	(	(	PUNCT
taxlaw-2802	1154	23	i.e.	i.e.	X
taxlaw-2802	1154	24	,	,	PUNCT
taxlaw-2802	1154	25	transactions	transaction	NOUN
taxlaw-2802	1154	26	that	that	PRON
taxlaw-2802	1154	27	generate	generate	VERB
taxlaw-2802	1154	28	losses	loss	NOUN
taxlaw-2802	1154	29	in	in	ADP
taxlaw-2802	1154	30	excess	excess	NOUN
taxlaw-2802	1154	31	of	of	ADP
taxlaw-2802	1154	32	certain	certain	ADJ
taxlaw-2802	1154	33	specified	specify	VERB
taxlaw-2802	1154	34	thresholds	threshold	NOUN
taxlaw-2802	1154	35	)	)	PUNCT
taxlaw-2802	1154	36	and	and	CCONJ
taxlaw-2802	1154	37	transactions	transaction	NOUN
taxlaw-2802	1154	38	of	of	ADP
taxlaw-2802	1154	39	interest	interest	NOUN
taxlaw-2802	1154	40	(	(	PUNCT
taxlaw-2802	1154	41	which	which	PRON
taxlaw-2802	1154	42	are	be	AUX
taxlaw-2802	1154	43	the	the	DET
taxlaw-2802	1154	44	same	same	ADJ
taxlaw-2802	1154	45	as	as	ADP
taxlaw-2802	1154	46	,	,	PUNCT
taxlaw-2802	1154	47	or	or	CCONJ
taxlaw-2802	1154	48	substantially	substantially	ADV
taxlaw-2802	1154	49	similar	similar	ADJ
taxlaw-2802	1154	50	to	to	ADP
taxlaw-2802	1154	51	,	,	PUNCT
taxlaw-2802	1154	52	listed	list	VERB
taxlaw-2802	1154	53	transactions	transaction	NOUN
taxlaw-2802	1154	54	)	)	PUNCT
taxlaw-2802	1154	55	.	.	PUNCT
taxlaw-2802	1155	1	see	see	VERB
taxlaw-2802	1155	2	irs	irs	PROPN
taxlaw-2802	1155	3	instructions	instruction	NOUN
taxlaw-2802	1155	4	for	for	ADP
taxlaw-2802	1155	5	form	form	NOUN
taxlaw-2802	1155	6	8886	8886	NUM
taxlaw-2802	1155	7	(	(	PUNCT
taxlaw-2802	1155	8	rev	rev	PROPN
taxlaw-2802	1155	9	.	.	PROPN
taxlaw-2802	1155	10	mar	mar	PROPN
taxlaw-2802	1155	11	.	.	PROPN
taxlaw-2802	1155	12	2010	2010	NUM
taxlaw-2802	1155	13	)	)	PUNCT
taxlaw-2802	1155	14	(	(	PUNCT
taxlaw-2802	1155	15	reportable	reportable	ADJ
taxlaw-2802	1155	16	transaction	transaction	NOUN
taxlaw-2802	1155	17	disclosure	disclosure	NOUN
taxlaw-2802	1155	18	statement	statement	NOUN
taxlaw-2802	1155	19	)	)	PUNCT
taxlaw-2802	1155	20	at	at	ADP
taxlaw-2802	1155	21	1	1	NUM
taxlaw-2802	1155	22	-	-	SYM
taxlaw-2802	1155	23	3	3	NUM
taxlaw-2802	1155	24	.	.	PUNCT
taxlaw-2802	1155	25	correspondingly	correspondingly	ADV
taxlaw-2802	1155	26	,	,	PUNCT
taxlaw-2802	1155	27	there	there	PRON
taxlaw-2802	1155	28	is	be	VERB
taxlaw-2802	1155	29	no	no	DET
taxlaw-2802	1155	30	permission	permission	NOUN
taxlaw-2802	1155	31	to	to	PART
taxlaw-2802	1155	32	opt	opt	VERB
taxlaw-2802	1155	33	out	out	ADP
taxlaw-2802	1155	34	of	of	ADP
taxlaw-2802	1155	35	compliance	compliance	NOUN
taxlaw-2802	1155	36	with	with	ADP
taxlaw-2802	1155	37	the	the	DET
taxlaw-2802	1155	38	covered	covered	ADJ
taxlaw-2802	1155	39	opinion	opinion	NOUN
taxlaw-2802	1155	40	regulations	regulation	NOUN
taxlaw-2802	1155	41	when	when	SCONJ
taxlaw-2802	1155	42	drafting	draft	VERB
taxlaw-2802	1155	43	an	an	DET
taxlaw-2802	1155	44	opinion	opinion	NOUN
taxlaw-2802	1155	45	related	relate	VERB
taxlaw-2802	1155	46	to	to	ADP
taxlaw-2802	1155	47	a	a	DET
taxlaw-2802	1155	48	listed	list	VERB
taxlaw-2802	1155	49	transaction	transaction	NOUN
taxlaw-2802	1155	50	,	,	PUNCT
taxlaw-2802	1155	51	a	a	DET
taxlaw-2802	1155	52	significant	significant	ADJ
taxlaw-2802	1155	53	purpose	purpose	NOUN
taxlaw-2802	1155	54	transaction	transaction	NOUN
taxlaw-2802	1155	55	that	that	PRON
taxlaw-2802	1155	56	is	be	AUX
taxlaw-2802	1155	57	subject	subject	ADJ
taxlaw-2802	1155	58	to	to	ADP
taxlaw-2802	1155	59	conditions	condition	NOUN
taxlaw-2802	1155	60	of	of	ADP
taxlaw-2802	1155	61	confidentiality	confidentiality	NOUN
taxlaw-2802	1155	62	,	,	PUNCT
taxlaw-2802	1155	63	a	a	DET
taxlaw-2802	1155	64	significant	significant	ADJ
taxlaw-2802	1155	65	purpose	purpose	NOUN
taxlaw-2802	1155	66	transaction	transaction	NOUN
taxlaw-2802	1155	67	that	that	PRON
taxlaw-2802	1155	68	is	be	AUX
taxlaw-2802	1155	69	subject	subject	ADJ
taxlaw-2802	1155	70	to	to	ADP
taxlaw-2802	1155	71	contractual	contractual	ADJ
taxlaw-2802	1155	72	protections	protection	NOUN
taxlaw-2802	1155	73	,	,	PUNCT
taxlaw-2802	1155	74	or	or	CCONJ
taxlaw-2802	1155	75	a	a	DET
taxlaw-2802	1155	76	principal	principal	ADJ
taxlaw-2802	1155	77	purpose	purpose	NOUN
taxlaw-2802	1155	78	transaction	transaction	NOUN
taxlaw-2802	1155	79	.	.	PUNCT
taxlaw-2802	1156	1	(	(	PUNCT
taxlaw-2802	1156	2	it	it	PRON
taxlaw-2802	1156	3	is	be	AUX
taxlaw-2802	1156	4	reasonable	reasonable	ADJ
taxlaw-2802	1156	5	to	to	PART
taxlaw-2802	1156	6	assume	assume	VERB
taxlaw-2802	1156	7	that	that	SCONJ
taxlaw-2802	1156	8	any	any	DET
taxlaw-2802	1156	9	transaction	transaction	NOUN
taxlaw-2802	1156	10	that	that	PRON
taxlaw-2802	1156	11	is	be	AUX
taxlaw-2802	1156	12	“	"	PUNCT
taxlaw-2802	1156	13	reportable	reportable	ADJ
taxlaw-2802	1156	14	”	"	PUNCT
taxlaw-2802	1156	15	by	by	ADP
taxlaw-2802	1156	16	virtue	virtue	NOUN
taxlaw-2802	1156	17	of	of	ADP
taxlaw-2802	1156	18	being	be	AUX
taxlaw-2802	1156	19	a	a	DET
taxlaw-2802	1156	20	significant	significant	ADJ
taxlaw-2802	1156	21	loss	loss	NOUN
taxlaw-2802	1156	22	transaction	transaction	NOUN
taxlaw-2802	1156	23	would	would	AUX
taxlaw-2802	1156	24	most	most	ADV
taxlaw-2802	1156	25	likely	likely	ADV
taxlaw-2802	1156	26	be	be	AUX
taxlaw-2802	1156	27	a	a	DET
taxlaw-2802	1156	28	principal	principal	ADJ
taxlaw-2802	1156	29	purpose	purpose	NOUN
taxlaw-2802	1156	30	transaction	transaction	NOUN
taxlaw-2802	1156	31	under	under	ADP
taxlaw-2802	1156	32	circular	circular	ADJ
taxlaw-2802	1156	33	230	230	NUM
taxlaw-2802	1156	34	§	§	PROPN
taxlaw-2802	1156	35	10.35(b)(2)(i)(b	10.35(b)(2)(i)(b	NUM
taxlaw-2802	1156	36	)	)	PUNCT
taxlaw-2802	1156	37	.	.	PUNCT
taxlaw-2802	1156	38	)	)	PUNCT
taxlaw-2802	1157	1	see	see	VERB
taxlaw-2802	1157	2	generally	generally	ADV
taxlaw-2802	1157	3	31	31	NUM
taxlaw-2802	1157	4	c.f.r	c.f.r	NOUN
taxlaw-2802	1157	5	.	.	PUNCT
taxlaw-2802	1158	1	§	§	PROPN
taxlaw-2802	1158	2	10.35(b)(2)(i	10.35(b)(2)(i	NUM
taxlaw-2802	1158	3	)	)	PUNCT
taxlaw-2802	1158	4	(	(	PUNCT
taxlaw-2802	1158	5	2010	2010	NUM
taxlaw-2802	1158	6	)	)	PUNCT
taxlaw-2802	1158	7	;	;	PUNCT
taxlaw-2802	1158	8	see	see	VERB
taxlaw-2802	1158	9	also	also	ADV
taxlaw-2802	1158	10	supra	supra	PROPN
taxlaw-2802	1158	11	note	note	PROPN
taxlaw-2802	1158	12	54	54	NUM
taxlaw-2802	1158	13	and	and	CCONJ
taxlaw-2802	1158	14	accompanying	accompany	VERB
taxlaw-2802	1158	15	text	text	NOUN
taxlaw-2802	1158	16	(	(	PUNCT
taxlaw-2802	1158	17	discussing	discuss	VERB
taxlaw-2802	1158	18	categories	category	NOUN
taxlaw-2802	1158	19	of	of	ADP
taxlaw-2802	1158	20	opinions	opinion	NOUN
taxlaw-2802	1158	21	to	to	PART
taxlaw-2802	1158	22	which	which	PRON
taxlaw-2802	1158	23	the	the	DET
taxlaw-2802	1158	24	opt	opt	VERB
taxlaw-2802	1158	25	-	-	PUNCT
taxlaw-2802	1158	26	out	out	ADP
taxlaw-2802	1158	27	rules	rule	NOUN
taxlaw-2802	1158	28	do	do	AUX
taxlaw-2802	1158	29	not	not	PART
taxlaw-2802	1158	30	apply	apply	VERB
taxlaw-2802	1158	31	)	)	PUNCT
taxlaw-2802	1158	32	.	.	PUNCT
taxlaw-2802	1159	1	thus	thus	ADV
taxlaw-2802	1159	2	,	,	PUNCT
taxlaw-2802	1159	3	the	the	DET
taxlaw-2802	1159	4	covered	cover	VERB
taxlaw-2802	1159	5	opinion	opinion	NOUN
taxlaw-2802	1159	6	columbia	columbia	PROPN
taxlaw-2802	1159	7	jour	jour	PROPN
taxlaw-2802	1159	8	�	�	PROPN
taxlaw-2802	1159	9	al	al	PROPN
taxlaw-2802	1159	10	of	of	ADP
taxlaw-2802	1159	11	tax	tax	NOUN
taxlaw-2802	1159	12	law	law	NOUN
taxlaw-2802	1159	13	[	[	X
taxlaw-2802	1159	14	vol	vol	NOUN
taxlaw-2802	1159	15	2:150	2:150	NUM
taxlaw-2802	1159	16	198	198	NUM
taxlaw-2802	1159	17	similarly	similarly	ADV
taxlaw-2802	1159	18	,	,	PUNCT
taxlaw-2802	1159	19	to	to	PART
taxlaw-2802	1159	20	opt	opt	VERB
taxlaw-2802	1159	21	out	out	ADP
taxlaw-2802	1159	22	of	of	ADP
taxlaw-2802	1159	23	compliance	compliance	NOUN
taxlaw-2802	1159	24	when	when	SCONJ
taxlaw-2802	1159	25	issuing	issue	VERB
taxlaw-2802	1159	26	a	a	DET
taxlaw-2802	1159	27	marketed	marketed	ADJ
taxlaw-2802	1159	28	opinion	opinion	NOUN
taxlaw-2802	1159	29	for	for	ADP
taxlaw-2802	1159	30	a	a	DET
taxlaw-2802	1159	31	significant	significant	ADJ
taxlaw-2802	1159	32	purpose	purpose	NOUN
taxlaw-2802	1159	33	transaction	transaction	NOUN
taxlaw-2802	1159	34	,	,	PUNCT
taxlaw-2802	1159	35	the	the	DET
taxlaw-2802	1159	36	only	only	ADJ
taxlaw-2802	1159	37	additional	additional	ADJ
taxlaw-2802	1159	38	requirements	requirement	NOUN
taxlaw-2802	1159	39	are	be	AUX
taxlaw-2802	1159	40	to	to	PART
taxlaw-2802	1159	41	include	include	VERB
taxlaw-2802	1159	42	additional	additional	ADJ
taxlaw-2802	1159	43	disclaimers	disclaimer	NOUN
taxlaw-2802	1159	44	stating	state	VERB
taxlaw-2802	1159	45	that	that	SCONJ
taxlaw-2802	1159	46	the	the	DET
taxlaw-2802	1159	47	opinion	opinion	NOUN
taxlaw-2802	1159	48	is	be	AUX
taxlaw-2802	1159	49	being	be	AUX
taxlaw-2802	1159	50	used	use	VERB
taxlaw-2802	1159	51	to	to	PART
taxlaw-2802	1159	52	market	market	VERB
taxlaw-2802	1159	53	the	the	DET
taxlaw-2802	1159	54	transaction	transaction	NOUN
taxlaw-2802	1159	55	and	and	CCONJ
taxlaw-2802	1159	56	that	that	SCONJ
taxlaw-2802	1159	57	investors	investor	NOUN
taxlaw-2802	1159	58	should	should	AUX
taxlaw-2802	1159	59	consult	consult	VERB
taxlaw-2802	1159	60	their	their	PRON
taxlaw-2802	1159	61	own	own	ADJ
taxlaw-2802	1159	62	tax	tax	NOUN
taxlaw-2802	1159	63	advisors.239	advisors.239	NOUN
taxlaw-2802	1159	64	if	if	SCONJ
taxlaw-2802	1159	65	a	a	DET
taxlaw-2802	1159	66	marketed	market	VERB
taxlaw-2802	1159	67	opinion	opinion	NOUN
taxlaw-2802	1159	68	regarding	regard	VERB
taxlaw-2802	1159	69	a	a	DET
taxlaw-2802	1159	70	tax	tax	NOUN
taxlaw-2802	1159	71	shelter	shelter	NOUN
taxlaw-2802	1159	72	would	would	AUX
taxlaw-2802	1159	73	not	not	PART
taxlaw-2802	1159	74	be	be	AUX
taxlaw-2802	1159	75	available	available	ADJ
taxlaw-2802	1159	76	as	as	ADP
taxlaw-2802	1159	77	a	a	DET
taxlaw-2802	1159	78	defense	defense	NOUN
taxlaw-2802	1159	79	against	against	ADP
taxlaw-2802	1159	80	imposition	imposition	NOUN
taxlaw-2802	1159	81	of	of	ADP
taxlaw-2802	1159	82	the	the	DET
taxlaw-2802	1159	83	§	§	PROPN
taxlaw-2802	1159	84	6662(b)(6	6662(b)(6	NUM
taxlaw-2802	1159	85	)	)	PUNCT
taxlaw-2802	1159	86	penalty	penalty	NOUN
taxlaw-2802	1159	87	in	in	ADP
taxlaw-2802	1159	88	any	any	DET
taxlaw-2802	1159	89	event	event	NOUN
taxlaw-2802	1159	90	,	,	PUNCT
taxlaw-2802	1159	91	the	the	DET
taxlaw-2802	1159	92	need	need	NOUN
taxlaw-2802	1159	93	to	to	PART
taxlaw-2802	1159	94	include	include	VERB
taxlaw-2802	1159	95	those	those	DET
taxlaw-2802	1159	96	added	add	VERB
taxlaw-2802	1159	97	disclaimers	disclaimer	NOUN
taxlaw-2802	1159	98	would	would	AUX
taxlaw-2802	1159	99	most	most	ADV
taxlaw-2802	1159	100	likely	likely	ADV
taxlaw-2802	1159	101	be	be	AUX
taxlaw-2802	1159	102	insufficient	insufficient	ADJ
taxlaw-2802	1159	103	to	to	PART
taxlaw-2802	1159	104	dissuade	dissuade	VERB
taxlaw-2802	1159	105	the	the	DET
taxlaw-2802	1159	106	drafter	drafter	NOUN
taxlaw-2802	1159	107	from	from	ADP
taxlaw-2802	1159	108	opting	opt	VERB
taxlaw-2802	1159	109	out	out	ADP
taxlaw-2802	1159	110	of	of	ADP
taxlaw-2802	1159	111	compliance	compliance	NOUN
taxlaw-2802	1159	112	with	with	ADP
taxlaw-2802	1159	113	the	the	DET
taxlaw-2802	1159	114	regulations	regulation	NOUN
taxlaw-2802	1159	115	.	.	PUNCT
taxlaw-2802	1160	1	ultimately	ultimately	ADV
taxlaw-2802	1160	2	,	,	PUNCT
taxlaw-2802	1160	3	if	if	SCONJ
taxlaw-2802	1160	4	the	the	DET
taxlaw-2802	1160	5	§	§	PROPN
taxlaw-2802	1160	6	6662(b)(6	6662(b)(6	NUM
taxlaw-2802	1160	7	)	)	PUNCT
taxlaw-2802	1160	8	penalty	penalty	NOUN
taxlaw-2802	1160	9	turns	turn	VERB
taxlaw-2802	1160	10	out	out	ADP
taxlaw-2802	1160	11	to	to	PART
taxlaw-2802	1160	12	be	be	AUX
taxlaw-2802	1160	13	the	the	DET
taxlaw-2802	1160	14	penalty	penalty	NOUN
taxlaw-2802	1160	15	applied	apply	VERB
taxlaw-2802	1160	16	in	in	ADP
taxlaw-2802	1160	17	all	all	DET
taxlaw-2802	1160	18	or	or	CCONJ
taxlaw-2802	1160	19	most	most	ADV
taxlaw-2802	1160	20	future	future	ADJ
taxlaw-2802	1160	21	tax	tax	NOUN
taxlaw-2802	1160	22	shelter	shelter	NOUN
taxlaw-2802	1160	23	cases,240	cases,240	PROPN
taxlaw-2802	1160	24	there	there	PRON
taxlaw-2802	1160	25	will	will	AUX
taxlaw-2802	1160	26	be	be	AUX
taxlaw-2802	1160	27	virtually	virtually	ADV
taxlaw-2802	1160	28	no	no	DET
taxlaw-2802	1160	29	disincentive	disincentive	ADJ
taxlaw-2802	1160	30	for	for	ADP
taxlaw-2802	1160	31	a	a	DET
taxlaw-2802	1160	32	practitioner	practitioner	NOUN
taxlaw-2802	1160	33	to	to	PART
taxlaw-2802	1160	34	opt	opt	VERB
taxlaw-2802	1160	35	out	out	ADP
taxlaw-2802	1160	36	of	of	ADP
taxlaw-2802	1160	37	compliance	compliance	NOUN
taxlaw-2802	1160	38	with	with	ADP
taxlaw-2802	1160	39	the	the	DET
taxlaw-2802	1160	40	covered	covered	ADJ
taxlaw-2802	1160	41	opinion	opinion	NOUN
taxlaw-2802	1160	42	regulations	regulation	NOUN
taxlaw-2802	1160	43	when	when	SCONJ
taxlaw-2802	1160	44	preparing	prepare	VERB
taxlaw-2802	1160	45	a	a	DET
taxlaw-2802	1160	46	tax	tax	NOUN
taxlaw-2802	1160	47	shelter	shelter	NOUN
taxlaw-2802	1160	48	opinion	opinion	NOUN
taxlaw-2802	1160	49	that	that	PRON
taxlaw-2802	1160	50	would	would	AUX
taxlaw-2802	1160	51	otherwise	otherwise	ADV
taxlaw-2802	1160	52	constitute	constitute	VERB
taxlaw-2802	1160	53	a	a	DET
taxlaw-2802	1160	54	reliance	reliance	NOUN
taxlaw-2802	1160	55	opinion	opinion	NOUN
taxlaw-2802	1160	56	or	or	CCONJ
taxlaw-2802	1160	57	a	a	DET
taxlaw-2802	1160	58	marketed	market	VERB
taxlaw-2802	1160	59	opinion	opinion	NOUN
taxlaw-2802	1160	60	concerning	concern	VERB
taxlaw-2802	1160	61	a	a	DET
taxlaw-2802	1160	62	significant	significant	ADJ
taxlaw-2802	1160	63	purpose	purpose	NOUN
taxlaw-2802	1160	64	transaction	transaction	NOUN
taxlaw-2802	1160	65	.	.	PUNCT
taxlaw-2802	1161	1	if	if	SCONJ
taxlaw-2802	1161	2	the	the	DET
taxlaw-2802	1161	3	opt	opt	VERB
taxlaw-2802	1161	4	-	-	PUNCT
taxlaw-2802	1161	5	out	out	ADP
taxlaw-2802	1161	6	rules	rule	NOUN
taxlaw-2802	1161	7	remain	remain	VERB
taxlaw-2802	1161	8	in	in	ADP
taxlaw-2802	1161	9	place	place	NOUN
taxlaw-2802	1161	10	,	,	PUNCT
taxlaw-2802	1161	11	then	then	ADV
taxlaw-2802	1161	12	most	most	ADJ
taxlaw-2802	1161	13	(	(	PUNCT
taxlaw-2802	1161	14	if	if	SCONJ
taxlaw-2802	1161	15	not	not	PART
taxlaw-2802	1161	16	all	all	PRON
taxlaw-2802	1161	17	)	)	PUNCT
taxlaw-2802	1161	18	such	such	ADJ
taxlaw-2802	1161	19	opinions	opinion	NOUN
taxlaw-2802	1161	20	will	will	AUX
taxlaw-2802	1161	21	contain	contain	VERB
taxlaw-2802	1161	22	irrelevant	irrelevant	ADJ
taxlaw-2802	1161	23	non	non	ADJ
taxlaw-2802	1161	24	-	-	ADJ
taxlaw-2802	1161	25	reliance	reliance	ADJ
taxlaw-2802	1161	26	disclaimers	disclaimer	NOUN
taxlaw-2802	1161	27	,	,	PUNCT
taxlaw-2802	1161	28	and	and	CCONJ
taxlaw-2802	1161	29	the	the	DET
taxlaw-2802	1161	30	regulations	regulation	NOUN
taxlaw-2802	1161	31	will	will	AUX
taxlaw-2802	1161	32	therefore	therefore	ADV
taxlaw-2802	1161	33	be	be	AUX
taxlaw-2802	1161	34	technically	technically	ADV
taxlaw-2802	1161	35	inapplicable	inapplicable	ADJ
taxlaw-2802	1161	36	to	to	ADP
taxlaw-2802	1161	37	those	those	DET
taxlaw-2802	1161	38	opinions	opinion	NOUN
taxlaw-2802	1161	39	(	(	PUNCT
taxlaw-2802	1161	40	because	because	SCONJ
taxlaw-2802	1161	41	they	they	PRON
taxlaw-2802	1161	42	will	will	AUX
taxlaw-2802	1161	43	not	not	PART
taxlaw-2802	1161	44	constitute	constitute	VERB
taxlaw-2802	1161	45	“	"	PUNCT
taxlaw-2802	1161	46	covered	cover	VERB
taxlaw-2802	1161	47	opinions	opinion	NOUN
taxlaw-2802	1161	48	”	"	PUNCT
taxlaw-2802	1161	49	under	under	ADP
taxlaw-2802	1161	50	circular	circular	ADJ
taxlaw-2802	1161	51	230	230	NUM
taxlaw-2802	1161	52	)	)	PUNCT
taxlaw-2802	1161	53	.	.	PUNCT
taxlaw-2802	1162	1	in	in	ADP
taxlaw-2802	1162	2	this	this	DET
taxlaw-2802	1162	3	way	way	NOUN
taxlaw-2802	1162	4	,	,	PUNCT
taxlaw-2802	1162	5	the	the	DET
taxlaw-2802	1162	6	covered	covered	ADJ
taxlaw-2802	1162	7	opinion	opinion	NOUN
taxlaw-2802	1162	8	regulations	regulation	NOUN
taxlaw-2802	1162	9	will	will	AUX
taxlaw-2802	1162	10	become	become	VERB
taxlaw-2802	1162	11	almost	almost	ADV
taxlaw-2802	1162	12	completely	completely	ADV
taxlaw-2802	1162	13	enervated	enervate	VERB
taxlaw-2802	1162	14	.	.	PUNCT
taxlaw-2802	1163	1	to	to	PART
taxlaw-2802	1163	2	prevent	prevent	VERB
taxlaw-2802	1163	3	this	this	PRON
taxlaw-2802	1163	4	,	,	PUNCT
taxlaw-2802	1163	5	if	if	SCONJ
taxlaw-2802	1163	6	§	§	PROPN
taxlaw-2802	1163	7	6662(b)(6	6662(b)(6	NOUN
taxlaw-2802	1163	8	)	)	PUNCT
taxlaw-2802	1163	9	becomes	become	VERB
taxlaw-2802	1163	10	the	the	DET
taxlaw-2802	1163	11	predominant	predominant	ADJ
taxlaw-2802	1163	12	accuracy	accuracy	NOUN
taxlaw-2802	1163	13	-	-	PUNCT
taxlaw-2802	1163	14	related	relate	VERB
taxlaw-2802	1163	15	penalty	penalty	NOUN
taxlaw-2802	1163	16	applied	apply	VERB
taxlaw-2802	1163	17	to	to	ADP
taxlaw-2802	1163	18	abusive	abusive	ADJ
taxlaw-2802	1163	19	tax	tax	NOUN
taxlaw-2802	1163	20	shelters	shelter	NOUN
taxlaw-2802	1163	21	,	,	PUNCT
taxlaw-2802	1163	22	the	the	DET
taxlaw-2802	1163	23	opt	opt	VERB
taxlaw-2802	1163	24	-	-	PUNCT
taxlaw-2802	1163	25	out	out	ADP
taxlaw-2802	1163	26	rules	rule	NOUN
taxlaw-2802	1163	27	must	must	AUX
taxlaw-2802	1163	28	be	be	AUX
taxlaw-2802	1163	29	repealed.241	repealed.241	NOUN
taxlaw-2802	1163	30	moreover	moreover	ADV
taxlaw-2802	1163	31	,	,	PUNCT
taxlaw-2802	1163	32	even	even	ADV
taxlaw-2802	1163	33	assuming	assume	VERB
taxlaw-2802	1163	34	that	that	SCONJ
taxlaw-2802	1163	35	other	other	ADJ
taxlaw-2802	1163	36	accuracy	accuracy	NOUN
taxlaw-2802	1163	37	-	-	PUNCT
taxlaw-2802	1163	38	related	relate	VERB
taxlaw-2802	1163	39	penalties	penalty	NOUN
taxlaw-2802	1163	40	(	(	PUNCT
taxlaw-2802	1163	41	to	to	PART
taxlaw-2802	1163	42	which	which	PRON
taxlaw-2802	1163	43	legal	legal	ADJ
taxlaw-2802	1163	44	opinions	opinion	NOUN
taxlaw-2802	1163	45	can	can	AUX
taxlaw-2802	1163	46	provide	provide	VERB
taxlaw-2802	1163	47	a	a	DET
taxlaw-2802	1163	48	defense	defense	NOUN
taxlaw-2802	1163	49	)	)	PUNCT
taxlaw-2802	1163	50	will	will	AUX
taxlaw-2802	1163	51	retain	retain	VERB
taxlaw-2802	1163	52	some	some	DET
taxlaw-2802	1163	53	vitality	vitality	NOUN
taxlaw-2802	1163	54	in	in	ADP
taxlaw-2802	1163	55	the	the	DET
taxlaw-2802	1163	56	context	context	NOUN
taxlaw-2802	1163	57	of	of	ADP
taxlaw-2802	1163	58	future	future	ADJ
taxlaw-2802	1163	59	tax	tax	NOUN
taxlaw-2802	1163	60	shelters	shelter	NOUN
taxlaw-2802	1163	61	,	,	PUNCT
taxlaw-2802	1163	62	it	it	PRON
taxlaw-2802	1163	63	would	would	AUX
taxlaw-2802	1163	64	still	still	ADV
taxlaw-2802	1163	65	be	be	AUX
taxlaw-2802	1163	66	a	a	DET
taxlaw-2802	1163	67	bad	bad	ADJ
taxlaw-2802	1163	68	idea	idea	NOUN
taxlaw-2802	1163	69	to	to	PART
taxlaw-2802	1163	70	retain	retain	VERB
taxlaw-2802	1163	71	the	the	DET
taxlaw-2802	1163	72	current	current	ADJ
taxlaw-2802	1163	73	opt	opt	VERB
taxlaw-2802	1163	74	-	-	PUNCT
taxlaw-2802	1163	75	out	out	ADP
taxlaw-2802	1163	76	regime	regime	NOUN
taxlaw-2802	1163	77	if	if	SCONJ
taxlaw-2802	1163	78	the	the	DET
taxlaw-2802	1163	79	covered	covered	ADJ
taxlaw-2802	1163	80	opinion	opinion	NOUN
taxlaw-2802	1163	81	regulations	regulation	NOUN
taxlaw-2802	1163	82	are	be	AUX
taxlaw-2802	1163	83	narrowed	narrow	VERB
taxlaw-2802	1163	84	to	to	PART
taxlaw-2802	1163	85	cover	cover	VERB
taxlaw-2802	1163	86	only	only	ADJ
taxlaw-2802	1163	87	tax	tax	NOUN
taxlaw-2802	1163	88	shelter	shelter	NOUN
taxlaw-2802	1163	89	opinions	opinion	NOUN
taxlaw-2802	1163	90	.	.	PUNCT
taxlaw-2802	1164	1	regulations	regulation	NOUN
taxlaw-2802	1164	2	already	already	ADV
taxlaw-2802	1164	3	restrict	restrict	VERB
taxlaw-2802	1164	4	the	the	DET
taxlaw-2802	1164	5	opt	opt	VERB
taxlaw-2802	1164	6	-	-	PUNCT
taxlaw-2802	1164	7	out	out	ADP
taxlaw-2802	1164	8	rules	rule	NOUN
taxlaw-2802	1164	9	from	from	ADP
taxlaw-2802	1164	10	applying	apply	VERB
taxlaw-2802	1164	11	with	with	ADP
taxlaw-2802	1164	12	respect	respect	NOUN
taxlaw-2802	1164	13	to	to	ADP
taxlaw-2802	1164	14	the	the	DET
taxlaw-2802	1164	15	delivery	delivery	NOUN
taxlaw-2802	1164	16	of	of	ADP
taxlaw-2802	1164	17	an	an	DET
taxlaw-2802	1164	18	opinion	opinion	NOUN
taxlaw-2802	1164	19	concerning	concern	VERB
taxlaw-2802	1164	20	any	any	DET
taxlaw-2802	1164	21	type	type	NOUN
taxlaw-2802	1164	22	of	of	ADP
taxlaw-2802	1164	23	transaction	transaction	NOUN
taxlaw-2802	1164	24	as	as	ADP
taxlaw-2802	1164	25	to	to	ADP
taxlaw-2802	1164	26	which	which	PRON
taxlaw-2802	1164	27	a	a	DET
taxlaw-2802	1164	28	strict	strict	ADJ
taxlaw-2802	1164	29	liability	liability	NOUN
taxlaw-2802	1164	30	penalty	penalty	NOUN
taxlaw-2802	1164	31	under	under	ADP
taxlaw-2802	1164	32	§	§	PROPN
taxlaw-2802	1164	33	6662a(c	6662a(c	NUM
taxlaw-2802	1164	34	)	)	PUNCT
taxlaw-2802	1164	35	could	could	AUX
taxlaw-2802	1164	36	apply	apply	VERB
taxlaw-2802	1164	37	.	.	PUNCT
taxlaw-2802	1165	1	section	section	NOUN
taxlaw-2802	1165	2	6662a(c	6662a(c	NUM
taxlaw-2802	1165	3	)	)	PUNCT
taxlaw-2802	1165	4	was	be	AUX
taxlaw-2802	1165	5	the	the	DET
taxlaw-2802	1165	6	only	only	ADJ
taxlaw-2802	1165	7	accuracy	accuracy	NOUN
taxlaw-2802	1165	8	-	-	PUNCT
taxlaw-2802	1165	9	related	relate	VERB
taxlaw-2802	1165	10	penalty	penalty	NOUN
taxlaw-2802	1165	11	as	as	ADP
taxlaw-2802	1165	12	to	to	ADP
taxlaw-2802	1165	13	which	which	PRON
taxlaw-2802	1165	14	there	there	PRON
taxlaw-2802	1165	15	was	be	VERB
taxlaw-2802	1165	16	no	no	DET
taxlaw-2802	1165	17	reasonable	reasonable	ADJ
taxlaw-2802	1165	18	-	-	PUNCT
taxlaw-2802	1165	19	cause	cause	NOUN
taxlaw-2802	1165	20	-	-	PUNCT
taxlaw-2802	1165	21	and	and	CCONJ
taxlaw-2802	1165	22	-	-	PUNCT
taxlaw-2802	1165	23	good	good	ADJ
taxlaw-2802	1165	24	-	-	PUNCT
taxlaw-2802	1165	25	faith	faith	NOUN
taxlaw-2802	1165	26	exception	exception	NOUN
taxlaw-2802	1165	27	under	under	ADP
taxlaw-2802	1165	28	§	§	PROPN
taxlaw-2802	1165	29	6664	6664	NUM
taxlaw-2802	1165	30	at	at	ADP
taxlaw-2802	1165	31	the	the	DET
taxlaw-2802	1165	32	time	time	NOUN
taxlaw-2802	1165	33	when	when	SCONJ
taxlaw-2802	1165	34	the	the	DET
taxlaw-2802	1165	35	covered	covered	ADJ
taxlaw-2802	1165	36	opinion	opinion	NOUN
taxlaw-2802	1165	37	regulations	regulation	NOUN
taxlaw-2802	1165	38	were	be	AUX
taxlaw-2802	1165	39	authorized	authorize	VERB
taxlaw-2802	1165	40	and	and	CCONJ
taxlaw-2802	1165	41	promulgated	promulgate	VERB
taxlaw-2802	1165	42	.	.	PUNCT
taxlaw-2802	1166	1	(	(	PUNCT
taxlaw-2802	1166	2	the	the	DET
taxlaw-2802	1166	3	jobs	job	NOUN
taxlaw-2802	1166	4	act	act	VERB
taxlaw-2802	1166	5	both	both	PRON
taxlaw-2802	1166	6	authorized	authorize	VERB
taxlaw-2802	1166	7	the	the	DET
taxlaw-2802	1166	8	covered	covered	ADJ
taxlaw-2802	1166	9	opinion	opinion	NOUN
taxlaw-2802	1166	10	regulations	regulation	NOUN
taxlaw-2802	1166	11	and	and	CCONJ
taxlaw-2802	1166	12	enacted	enact	VERB
taxlaw-2802	1166	13	§	§	PROPN
taxlaw-2802	1166	14	§	§	NOUN
taxlaw-2802	1166	15	6662a(c	6662a(c	NUM
taxlaw-2802	1166	16	)	)	PUNCT
taxlaw-2802	1166	17	and	and	CCONJ
taxlaw-2802	1166	18	6664(d	6664(d	NUM
taxlaw-2802	1166	19	)	)	PUNCT
taxlaw-2802	1166	20	in	in	ADP
taxlaw-2802	1166	21	2004	2004	NUM
taxlaw-2802	1166	22	.	.	PUNCT
taxlaw-2802	1166	23	)	)	PUNCT
taxlaw-2802	1167	1	for	for	ADP
taxlaw-2802	1167	2	further	further	ADJ
taxlaw-2802	1167	3	discussion	discussion	NOUN
taxlaw-2802	1167	4	of	of	ADP
taxlaw-2802	1167	5	the	the	DET
taxlaw-2802	1167	6	§	§	PROPN
taxlaw-2802	1167	7	6662a(c	6662a(c	NUM
taxlaw-2802	1167	8	)	)	PUNCT
taxlaw-2802	1167	9	penalty	penalty	NOUN
taxlaw-2802	1167	10	and	and	CCONJ
taxlaw-2802	1167	11	the	the	DET
taxlaw-2802	1167	12	strict	strict	ADJ
taxlaw-2802	1167	13	liability	liability	NOUN
taxlaw-2802	1167	14	status	status	NOUN
taxlaw-2802	1167	15	of	of	ADP
taxlaw-2802	1167	16	that	that	PRON
taxlaw-2802	1167	17	of	of	ADP
taxlaw-2802	1167	18	that	that	DET
taxlaw-2802	1167	19	penalty	penalty	NOUN
taxlaw-2802	1167	20	under	under	ADP
taxlaw-2802	1167	21	§	§	PROPN
taxlaw-2802	1167	22	6664(d	6664(d	NUM
taxlaw-2802	1167	23	)	)	PUNCT
taxlaw-2802	1167	24	,	,	PUNCT
taxlaw-2802	1167	25	see	see	VERB
taxlaw-2802	1167	26	supra	supra	PROPN
taxlaw-2802	1167	27	note	note	PROPN
taxlaw-2802	1167	28	94	94	NUM
taxlaw-2802	1167	29	and	and	CCONJ
taxlaw-2802	1167	30	accompanying	accompany	VERB
taxlaw-2802	1167	31	text	text	NOUN
taxlaw-2802	1167	32	.	.	PUNCT
taxlaw-2802	1168	1	for	for	ADP
taxlaw-2802	1168	2	a	a	DET
taxlaw-2802	1168	3	discussion	discussion	NOUN
taxlaw-2802	1168	4	of	of	ADP
taxlaw-2802	1168	5	what	what	PRON
taxlaw-2802	1168	6	constitutes	constitute	VERB
taxlaw-2802	1168	7	a	a	DET
taxlaw-2802	1168	8	“	"	PUNCT
taxlaw-2802	1168	9	reportable	reportable	ADJ
taxlaw-2802	1168	10	transaction	transaction	NOUN
taxlaw-2802	1168	11	”	"	PUNCT
taxlaw-2802	1168	12	under	under	ADP
taxlaw-2802	1168	13	the	the	DET
taxlaw-2802	1168	14	code	code	NOUN
taxlaw-2802	1168	15	,	,	PUNCT
taxlaw-2802	1168	16	see	see	VERB
taxlaw-2802	1168	17	supra	supra	PROPN
taxlaw-2802	1168	18	note	note	PROPN
taxlaw-2802	1168	19	93	93	NUM
taxlaw-2802	1168	20	and	and	CCONJ
taxlaw-2802	1168	21	accompanying	accompany	VERB
taxlaw-2802	1168	22	text	text	NOUN
taxlaw-2802	1168	23	.	.	PUNCT
taxlaw-2802	1169	1	239	239	NUM
taxlaw-2802	1169	2	.	.	PUNCT
taxlaw-2802	1169	3	see	see	VERB
taxlaw-2802	1169	4	31	31	NUM
taxlaw-2802	1169	5	c.f.r	c.f.r	NOUN
taxlaw-2802	1169	6	.	.	PUNCT
taxlaw-2802	1170	1	§	§	PROPN
taxlaw-2802	1170	2	10.35(b)(5)(ii)(b	10.35(b)(5)(ii)(b	PROPN
taxlaw-2802	1170	3	)	)	PUNCT
taxlaw-2802	1170	4	,	,	PUNCT
taxlaw-2802	1170	5	(	(	PUNCT
taxlaw-2802	1170	6	c	c	X
taxlaw-2802	1170	7	)	)	PUNCT
taxlaw-2802	1170	8	(	(	PUNCT
taxlaw-2802	1170	9	2010	2010	NUM
taxlaw-2802	1170	10	)	)	PUNCT
taxlaw-2802	1170	11	.	.	PUNCT
taxlaw-2802	1171	1	for	for	ADP
taxlaw-2802	1171	2	a	a	DET
taxlaw-2802	1171	3	discussion	discussion	NOUN
taxlaw-2802	1171	4	of	of	ADP
taxlaw-2802	1171	5	the	the	DET
taxlaw-2802	1171	6	complete	complete	ADJ
taxlaw-2802	1171	7	requirements	requirement	NOUN
taxlaw-2802	1171	8	for	for	ADP
taxlaw-2802	1171	9	“	"	PUNCT
taxlaw-2802	1171	10	opting	opt	VERB
taxlaw-2802	1171	11	out	out	ADP
taxlaw-2802	1171	12	”	"	PUNCT
taxlaw-2802	1171	13	in	in	ADP
taxlaw-2802	1171	14	the	the	DET
taxlaw-2802	1171	15	context	context	NOUN
taxlaw-2802	1171	16	of	of	ADP
taxlaw-2802	1171	17	a	a	DET
taxlaw-2802	1171	18	marketed	market	VERB
taxlaw-2802	1171	19	opinion	opinion	NOUN
taxlaw-2802	1171	20	,	,	PUNCT
taxlaw-2802	1171	21	including	include	VERB
taxlaw-2802	1171	22	the	the	DET
taxlaw-2802	1171	23	nonreliance	nonreliance	NOUN
taxlaw-2802	1171	24	disclaimer	disclaimer	NOUN
taxlaw-2802	1171	25	and	and	CCONJ
taxlaw-2802	1171	26	the	the	DET
taxlaw-2802	1171	27	consumer	consumer	NOUN
taxlaw-2802	1171	28	-	-	PUNCT
taxlaw-2802	1171	29	protections	protection	NOUN
taxlaw-2802	1171	30	legends	legend	NOUN
taxlaw-2802	1171	31	that	that	PRON
taxlaw-2802	1171	32	are	be	AUX
taxlaw-2802	1171	33	needed	need	VERB
taxlaw-2802	1171	34	,	,	PUNCT
taxlaw-2802	1171	35	see	see	VERB
taxlaw-2802	1171	36	supra	supra	PROPN
taxlaw-2802	1171	37	notes	note	VERB
taxlaw-2802	1171	38	49	49	NUM
taxlaw-2802	1171	39	-	-	SYM
taxlaw-2802	1171	40	53	53	NUM
taxlaw-2802	1171	41	and	and	CCONJ
taxlaw-2802	1171	42	accompanying	accompany	VERB
taxlaw-2802	1171	43	text	text	NOUN
taxlaw-2802	1171	44	.	.	PUNCT
taxlaw-2802	1172	1	for	for	ADP
taxlaw-2802	1172	2	a	a	DET
taxlaw-2802	1172	3	description	description	NOUN
taxlaw-2802	1172	4	of	of	ADP
taxlaw-2802	1172	5	what	what	PRON
taxlaw-2802	1172	6	constitutes	constitute	VERB
taxlaw-2802	1172	7	a	a	DET
taxlaw-2802	1172	8	“	"	PUNCT
taxlaw-2802	1172	9	marketed	marketed	ADJ
taxlaw-2802	1172	10	opinion	opinion	NOUN
taxlaw-2802	1172	11	”	"	PUNCT
taxlaw-2802	1172	12	under	under	ADP
taxlaw-2802	1172	13	circular	circular	ADJ
taxlaw-2802	1172	14	230	230	NUM
taxlaw-2802	1172	15	,	,	PUNCT
taxlaw-2802	1172	16	see	see	VERB
taxlaw-2802	1172	17	supra	supra	PROPN
taxlaw-2802	1172	18	note	note	NOUN
taxlaw-2802	1172	19	9	9	NUM
taxlaw-2802	1172	20	.	.	NOUN
taxlaw-2802	1172	21	240	240	NUM
taxlaw-2802	1172	22	.	.	PUNCT
taxlaw-2802	1173	1	for	for	ADP
taxlaw-2802	1173	2	a	a	DET
taxlaw-2802	1173	3	discussion	discussion	NOUN
taxlaw-2802	1173	4	of	of	ADP
taxlaw-2802	1173	5	this	this	DET
taxlaw-2802	1173	6	possibility	possibility	NOUN
taxlaw-2802	1173	7	,	,	PUNCT
taxlaw-2802	1173	8	see	see	VERB
taxlaw-2802	1173	9	supra	supra	ADJ
taxlaw-2802	1173	10	part	part	NOUN
taxlaw-2802	1173	11	v.a.3	v.a.3	NOUN
taxlaw-2802	1173	12	.	.	PUNCT
taxlaw-2802	1174	1	241	241	X
taxlaw-2802	1174	2	.	.	PUNCT
taxlaw-2802	1175	1	cf	cf	VERB
taxlaw-2802	1175	2	.	.	PUNCT
taxlaw-2802	1176	1	jeremiah	jeremiah	PROPN
taxlaw-2802	1176	2	coder	coder	PROPN
taxlaw-2802	1176	3	,	,	PUNCT
taxlaw-2802	1176	4	alexander	alexander	PROPN
taxlaw-2802	1176	5	addresses	address	VERB
taxlaw-2802	1176	6	determination	determination	NOUN
taxlaw-2802	1176	7	of	of	ADP
taxlaw-2802	1176	8	economic	economic	ADJ
taxlaw-2802	1176	9	substance	substance	NOUN
taxlaw-2802	1176	10	relevance	relevance	NOUN
taxlaw-2802	1176	11	,	,	PUNCT
taxlaw-2802	1176	12	127	127	NUM
taxlaw-2802	1176	13	tax	tax	NOUN
taxlaw-2802	1176	14	notes	note	NOUN
taxlaw-2802	1176	15	1076	1076	NUM
taxlaw-2802	1176	16	,	,	PUNCT
taxlaw-2802	1176	17	1077	1077	NUM
taxlaw-2802	1176	18	(	(	PUNCT
taxlaw-2802	1176	19	june	june	PROPN
taxlaw-2802	1176	20	7	7	NUM
taxlaw-2802	1176	21	,	,	PUNCT
taxlaw-2802	1176	22	2010	2010	NUM
taxlaw-2802	1176	23	)	)	PUNCT
taxlaw-2802	1176	24	(	(	PUNCT
taxlaw-2802	1176	25	recounting	recount	VERB
taxlaw-2802	1176	26	observation	observation	NOUN
taxlaw-2802	1176	27	of	of	ADP
taxlaw-2802	1176	28	attorney	attorney	NOUN
taxlaw-2802	1176	29	bryan	bryan	PROPN
taxlaw-2802	1176	30	c.	c.	PROPN
taxlaw-2802	1176	31	skarlatos	skarlatos	PROPN
taxlaw-2802	1176	32	that	that	SCONJ
taxlaw-2802	1176	33	“	"	PUNCT
taxlaw-2802	1176	34	legal	legal	ADJ
taxlaw-2802	1176	35	opinions	opinion	NOUN
taxlaw-2802	1176	36	are	be	AUX
taxlaw-2802	1176	37	no	no	ADV
taxlaw-2802	1176	38	longer	long	ADJ
taxlaw-2802	1176	39	protection	protection	NOUN
taxlaw-2802	1176	40	,	,	PUNCT
taxlaw-2802	1176	41	with	with	ADP
taxlaw-2802	1176	42	the	the	DET
taxlaw-2802	1176	43	introduction	introduction	NOUN
taxlaw-2802	1176	44	of	of	ADP
taxlaw-2802	1176	45	a	a	DET
taxlaw-2802	1176	46	strict	strict	ADJ
taxlaw-2802	1176	47	liability	liability	NOUN
taxlaw-2802	1176	48	penalty	penalty	NOUN
taxlaw-2802	1176	49	applied	apply	VERB
taxlaw-2802	1176	50	to	to	ADP
taxlaw-2802	1176	51	transactions	transaction	NOUN
taxlaw-2802	1176	52	that	that	PRON
taxlaw-2802	1176	53	lack	lack	VERB
taxlaw-2802	1176	54	economic	economic	ADJ
taxlaw-2802	1176	55	substance	substance	NOUN
taxlaw-2802	1176	56	”	"	PUNCT
taxlaw-2802	1176	57	and	and	CCONJ
taxlaw-2802	1176	58	statement	statement	NOUN
taxlaw-2802	1176	59	by	by	ADP
taxlaw-2802	1176	60	karen	karen	PROPN
taxlaw-2802	1176	61	gilbreath	gilbreath	PROPN
taxlaw-2802	1176	62	sowell	sowell	PROPN
taxlaw-2802	1176	63	of	of	ADP
taxlaw-2802	1176	64	ernst	ernst	PROPN
taxlaw-2802	1176	65	&	&	CCONJ
taxlaw-2802	1176	66	young	young	PROPN
taxlaw-2802	1176	67	llp	llp	PROPN
taxlaw-2802	1176	68	that	that	SCONJ
taxlaw-2802	1176	69	“	"	PUNCT
taxlaw-2802	1176	70	[	[	X
taxlaw-2802	1176	71	a]s	a]s	X
taxlaw-2802	1176	72	a	a	DET
taxlaw-2802	1176	73	result	result	NOUN
taxlaw-2802	1176	74	of	of	ADP
taxlaw-2802	1176	75	the	the	DET
taxlaw-2802	1176	76	[	[	X
taxlaw-2802	1176	77	economic	economic	ADJ
taxlaw-2802	1176	78	substance	substance	NOUN
taxlaw-2802	1176	79	]	]	PUNCT
taxlaw-2802	1176	80	statute	statute	NOUN
taxlaw-2802	1176	81	,	,	PUNCT
taxlaw-2802	1176	82	best	good	ADJ
taxlaw-2802	1176	83	practices	practice	NOUN
taxlaw-2802	1176	84	in	in	ADP
taxlaw-2802	1176	85	opinion	opinion	NOUN
taxlaw-2802	1176	86	writing	writing	NOUN
taxlaw-2802	1176	87	will	will	AUX
taxlaw-2802	1176	88	have	have	VERB
taxlaw-2802	1176	89	to	to	PART
taxlaw-2802	1176	90	evolve	evolve	VERB
taxlaw-2802	1176	91	”	"	PUNCT
taxlaw-2802	1176	92	)	)	PUNCT
taxlaw-2802	1176	93	.	.	PUNCT
taxlaw-2802	1177	1	2011	2011	NUM
taxlaw-2802	1177	2	]	]	PUNCT
taxlaw-2802	1177	3	circular	circular	PROPN
taxlaw-2802	1177	4	argume	argume	PROPN
taxlaw-2802	1177	5	�	�	PROPN
taxlaw-2802	1177	6	t	t	PROPN
taxlaw-2802	1177	7	199	199	NUM
taxlaw-2802	1177	8	it	it	PRON
taxlaw-2802	1177	9	would	would	AUX
taxlaw-2802	1177	10	be	be	AUX
taxlaw-2802	1177	11	an	an	DET
taxlaw-2802	1177	12	especially	especially	ADV
taxlaw-2802	1177	13	bad	bad	ADJ
taxlaw-2802	1177	14	idea	idea	NOUN
taxlaw-2802	1177	15	in	in	ADP
taxlaw-2802	1177	16	the	the	DET
taxlaw-2802	1177	17	context	context	NOUN
taxlaw-2802	1177	18	of	of	ADP
taxlaw-2802	1177	19	marketed	market	VERB
taxlaw-2802	1177	20	opinions	opinion	NOUN
taxlaw-2802	1177	21	.	.	PUNCT
taxlaw-2802	1178	1	although	although	SCONJ
taxlaw-2802	1178	2	the	the	DET
taxlaw-2802	1178	3	rules	rule	NOUN
taxlaw-2802	1178	4	currently	currently	ADV
taxlaw-2802	1178	5	allow	allow	VERB
taxlaw-2802	1178	6	for	for	ADP
taxlaw-2802	1178	7	non	non	ADJ
taxlaw-2802	1178	8	-	-	ADJ
taxlaw-2802	1178	9	reliance	reliance	ADJ
taxlaw-2802	1178	10	disclaimers	disclaimer	NOUN
taxlaw-2802	1178	11	to	to	PART
taxlaw-2802	1178	12	appear	appear	VERB
taxlaw-2802	1178	13	in	in	ADP
taxlaw-2802	1178	14	marketed	market	VERB
taxlaw-2802	1178	15	opinions,242	opinions,242	ADP
taxlaw-2802	1178	16	it	it	PRON
taxlaw-2802	1178	17	is	be	AUX
taxlaw-2802	1178	18	difficult	difficult	ADJ
taxlaw-2802	1178	19	to	to	PART
taxlaw-2802	1178	20	understand	understand	VERB
taxlaw-2802	1178	21	the	the	DET
taxlaw-2802	1178	22	rationale	rationale	NOUN
taxlaw-2802	1178	23	for	for	ADP
taxlaw-2802	1178	24	that	that	PRON
taxlaw-2802	1178	25	.	.	PUNCT
taxlaw-2802	1179	1	none	none	NOUN
taxlaw-2802	1179	2	of	of	ADP
taxlaw-2802	1179	3	the	the	DET
taxlaw-2802	1179	4	justifications	justification	NOUN
taxlaw-2802	1179	5	that	that	PRON
taxlaw-2802	1179	6	one	one	PRON
taxlaw-2802	1179	7	might	might	AUX
taxlaw-2802	1179	8	invoke	invoke	VERB
taxlaw-2802	1179	9	in	in	ADP
taxlaw-2802	1179	10	connection	connection	NOUN
taxlaw-2802	1179	11	with	with	ADP
taxlaw-2802	1179	12	some	some	DET
taxlaw-2802	1179	13	other	other	ADJ
taxlaw-2802	1179	14	forms	form	NOUN
taxlaw-2802	1179	15	of	of	ADP
taxlaw-2802	1179	16	advice	advice	NOUN
taxlaw-2802	1179	17	would	would	AUX
taxlaw-2802	1179	18	appear	appear	VERB
taxlaw-2802	1179	19	to	to	PART
taxlaw-2802	1179	20	apply	apply	VERB
taxlaw-2802	1179	21	in	in	ADP
taxlaw-2802	1179	22	the	the	DET
taxlaw-2802	1179	23	case	case	NOUN
taxlaw-2802	1179	24	of	of	ADP
taxlaw-2802	1179	25	marketed	market	VERB
taxlaw-2802	1179	26	opinions	opinion	NOUN
taxlaw-2802	1179	27	.	.	PUNCT
taxlaw-2802	1180	1	for	for	ADP
taxlaw-2802	1180	2	example	example	NOUN
taxlaw-2802	1180	3	,	,	PUNCT
taxlaw-2802	1180	4	there	there	PRON
taxlaw-2802	1180	5	can	can	AUX
taxlaw-2802	1180	6	not	not	PART
taxlaw-2802	1180	7	be	be	AUX
taxlaw-2802	1180	8	any	any	DET
taxlaw-2802	1180	9	concern	concern	NOUN
taxlaw-2802	1180	10	about	about	ADP
taxlaw-2802	1180	11	undue	undue	ADJ
taxlaw-2802	1180	12	restrictions	restriction	NOUN
taxlaw-2802	1180	13	on	on	ADP
taxlaw-2802	1180	14	the	the	DET
taxlaw-2802	1180	15	provision	provision	NOUN
taxlaw-2802	1180	16	of	of	ADP
taxlaw-2802	1180	17	informal	informal	ADJ
taxlaw-2802	1180	18	or	or	CCONJ
taxlaw-2802	1180	19	piecemeal	piecemeal	ADJ
taxlaw-2802	1180	20	advice	advice	NOUN
taxlaw-2802	1180	21	to	to	ADP
taxlaw-2802	1180	22	a	a	DET
taxlaw-2802	1180	23	client,243	client,243	NOUN
taxlaw-2802	1180	24	because	because	SCONJ
taxlaw-2802	1180	25	marketed	market	VERB
taxlaw-2802	1180	26	opinions	opinion	NOUN
taxlaw-2802	1180	27	,	,	PUNCT
taxlaw-2802	1180	28	by	by	ADP
taxlaw-2802	1180	29	their	their	PRON
taxlaw-2802	1180	30	very	very	ADJ
taxlaw-2802	1180	31	nature	nature	NOUN
taxlaw-2802	1180	32	,	,	PUNCT
taxlaw-2802	1180	33	are	be	AUX
taxlaw-2802	1180	34	formal	formal	ADJ
taxlaw-2802	1180	35	opinions	opinion	NOUN
taxlaw-2802	1180	36	intended	intend	VERB
taxlaw-2802	1180	37	to	to	PART
taxlaw-2802	1180	38	influence	influence	VERB
taxlaw-2802	1180	39	the	the	DET
taxlaw-2802	1180	40	investment	investment	NOUN
taxlaw-2802	1180	41	decisions	decision	NOUN
taxlaw-2802	1180	42	of	of	ADP
taxlaw-2802	1180	43	non	non	NOUN
taxlaw-2802	1180	44	-	-	NOUN
taxlaw-2802	1180	45	clients	client	NOUN
taxlaw-2802	1180	46	.	.	PUNCT
taxlaw-2802	1181	1	nor	nor	CCONJ
taxlaw-2802	1181	2	should	should	AUX
taxlaw-2802	1181	3	there	there	PRON
taxlaw-2802	1181	4	be	be	AUX
taxlaw-2802	1181	5	any	any	DET
taxlaw-2802	1181	6	worry	worry	NOUN
taxlaw-2802	1181	7	about	about	ADP
taxlaw-2802	1181	8	a	a	DET
taxlaw-2802	1181	9	restriction	restriction	NOUN
taxlaw-2802	1181	10	on	on	ADP
taxlaw-2802	1181	11	the	the	DET
taxlaw-2802	1181	12	ability	ability	NOUN
taxlaw-2802	1181	13	of	of	ADP
taxlaw-2802	1181	14	practitioners	practitioner	NOUN
taxlaw-2802	1181	15	to	to	PART
taxlaw-2802	1181	16	distinguish	distinguish	VERB
taxlaw-2802	1181	17	between	between	ADP
taxlaw-2802	1181	18	important	important	ADJ
taxlaw-2802	1181	19	and	and	CCONJ
taxlaw-2802	1181	20	unimportant	unimportant	ADJ
taxlaw-2802	1181	21	tax	tax	NOUN
taxlaw-2802	1181	22	issues.244	issues.244	NOUN
taxlaw-2802	1181	23	in	in	ADP
taxlaw-2802	1181	24	fact	fact	NOUN
taxlaw-2802	1181	25	,	,	PUNCT
taxlaw-2802	1181	26	just	just	ADV
taxlaw-2802	1181	27	the	the	DET
taxlaw-2802	1181	28	opposite	opposite	NOUN
taxlaw-2802	1181	29	is	be	AUX
taxlaw-2802	1181	30	true	true	ADJ
taxlaw-2802	1181	31	.	.	PUNCT
taxlaw-2802	1182	1	in	in	ADP
taxlaw-2802	1182	2	the	the	DET
taxlaw-2802	1182	3	context	context	NOUN
taxlaw-2802	1182	4	of	of	ADP
taxlaw-2802	1182	5	marketed	market	VERB
taxlaw-2802	1182	6	opinions	opinion	NOUN
taxlaw-2802	1182	7	,	,	PUNCT
taxlaw-2802	1182	8	there	there	PRON
taxlaw-2802	1182	9	is	be	VERB
taxlaw-2802	1182	10	a	a	DET
taxlaw-2802	1182	11	particular	particular	ADJ
taxlaw-2802	1182	12	need	need	NOUN
taxlaw-2802	1182	13	to	to	PART
taxlaw-2802	1182	14	regulate	regulate	VERB
taxlaw-2802	1182	15	against	against	ADP
taxlaw-2802	1182	16	the	the	DET
taxlaw-2802	1182	17	use	use	NOUN
taxlaw-2802	1182	18	of	of	ADP
taxlaw-2802	1182	19	misleading	mislead	VERB
taxlaw-2802	1182	20	“	"	PUNCT
taxlaw-2802	1182	21	partial	partial	ADJ
taxlaw-2802	1182	22	”	"	PUNCT
taxlaw-2802	1182	23	opinions	opinion	NOUN
taxlaw-2802	1182	24	that	that	PRON
taxlaw-2802	1182	25	simply	simply	ADV
taxlaw-2802	1182	26	ignore	ignore	VERB
taxlaw-2802	1182	27	problematic	problematic	ADJ
taxlaw-2802	1182	28	tax	tax	NOUN
taxlaw-2802	1182	29	questions	question	NOUN
taxlaw-2802	1182	30	in	in	ADP
taxlaw-2802	1182	31	order	order	NOUN
taxlaw-2802	1182	32	to	to	PART
taxlaw-2802	1182	33	convey	convey	VERB
taxlaw-2802	1182	34	a	a	DET
taxlaw-2802	1182	35	false	false	ADJ
taxlaw-2802	1182	36	sense	sense	NOUN
taxlaw-2802	1182	37	that	that	SCONJ
taxlaw-2802	1182	38	the	the	DET
taxlaw-2802	1182	39	shelter	shelter	NOUN
taxlaw-2802	1182	40	being	be	AUX
taxlaw-2802	1182	41	marketed	market	VERB
taxlaw-2802	1182	42	is	be	AUX
taxlaw-2802	1182	43	legitimate	legitimate	ADJ
taxlaw-2802	1182	44	.	.	PUNCT
taxlaw-2802	1183	1	a	a	DET
taxlaw-2802	1183	2	requirement	requirement	NOUN
taxlaw-2802	1183	3	to	to	PART
taxlaw-2802	1183	4	cover	cover	VERB
taxlaw-2802	1183	5	all	all	DET
taxlaw-2802	1183	6	significant	significant	ADJ
taxlaw-2802	1183	7	federal	federal	ADJ
taxlaw-2802	1183	8	tax	tax	NOUN
taxlaw-2802	1183	9	issues	issue	NOUN
taxlaw-2802	1183	10	is	be	AUX
taxlaw-2802	1183	11	thus	thus	ADV
taxlaw-2802	1183	12	especially	especially	ADV
taxlaw-2802	1183	13	apt	apt	ADJ
taxlaw-2802	1183	14	in	in	ADP
taxlaw-2802	1183	15	that	that	DET
taxlaw-2802	1183	16	case	case	NOUN
taxlaw-2802	1183	17	.	.	PUNCT
taxlaw-2802	1184	1	finally	finally	ADV
taxlaw-2802	1184	2	,	,	PUNCT
taxlaw-2802	1184	3	there	there	PRON
taxlaw-2802	1184	4	is	be	VERB
taxlaw-2802	1184	5	absolutely	absolutely	ADV
taxlaw-2802	1184	6	no	no	PRON
taxlaw-2802	1184	7	justification	justification	NOUN
taxlaw-2802	1184	8	for	for	ADP
taxlaw-2802	1184	9	concern	concern	NOUN
taxlaw-2802	1184	10	about	about	ADP
taxlaw-2802	1184	11	cost	cost	NOUN
taxlaw-2802	1184	12	burdens	burden	NOUN
taxlaw-2802	1184	13	in	in	ADP
taxlaw-2802	1184	14	the	the	DET
taxlaw-2802	1184	15	case	case	NOUN
taxlaw-2802	1184	16	of	of	ADP
taxlaw-2802	1184	17	marketed	market	VERB
taxlaw-2802	1184	18	opinions	opinion	NOUN
taxlaw-2802	1184	19	.	.	PUNCT
taxlaw-2802	1185	1	they	they	PRON
taxlaw-2802	1185	2	are	be	AUX
taxlaw-2802	1185	3	,	,	PUNCT
taxlaw-2802	1185	4	after	after	ADV
taxlaw-2802	1185	5	all	all	ADV
taxlaw-2802	1185	6	,	,	PUNCT
taxlaw-2802	1185	7	essentially	essentially	ADV
taxlaw-2802	1185	8	nothing	nothing	PRON
taxlaw-2802	1185	9	other	other	ADJ
taxlaw-2802	1185	10	than	than	ADP
taxlaw-2802	1185	11	advertisements	advertisement	NOUN
taxlaw-2802	1185	12	for	for	ADP
taxlaw-2802	1185	13	(	(	PUNCT
taxlaw-2802	1185	14	often	often	ADV
taxlaw-2802	1185	15	dubious	dubious	ADJ
taxlaw-2802	1185	16	)	)	PUNCT
taxlaw-2802	1185	17	financial	financial	ADJ
taxlaw-2802	1185	18	products	product	NOUN
taxlaw-2802	1185	19	.	.	PUNCT
taxlaw-2802	1186	1	these	these	DET
taxlaw-2802	1186	2	same	same	ADJ
taxlaw-2802	1186	3	analyses	analysis	NOUN
taxlaw-2802	1186	4	apply	apply	VERB
taxlaw-2802	1186	5	equally	equally	ADV
taxlaw-2802	1186	6	well	well	ADV
taxlaw-2802	1186	7	to	to	ADP
taxlaw-2802	1186	8	opinions	opinion	NOUN
taxlaw-2802	1186	9	regarding	regard	VERB
taxlaw-2802	1186	10	transactions	transaction	NOUN
taxlaw-2802	1186	11	that	that	PRON
taxlaw-2802	1186	12	are	be	AUX
taxlaw-2802	1186	13	subject	subject	ADJ
taxlaw-2802	1186	14	to	to	ADP
taxlaw-2802	1186	15	conditions	condition	NOUN
taxlaw-2802	1186	16	of	of	ADP
taxlaw-2802	1186	17	confidentiality	confidentiality	NOUN
taxlaw-2802	1186	18	or	or	CCONJ
taxlaw-2802	1186	19	are	be	AUX
taxlaw-2802	1186	20	subject	subject	ADJ
taxlaw-2802	1186	21	to	to	ADP
taxlaw-2802	1186	22	contractual	contractual	ADJ
taxlaw-2802	1186	23	protection.245	protection.245	NOUN
taxlaw-2802	1186	24	in	in	ADP
taxlaw-2802	1186	25	addition	addition	NOUN
taxlaw-2802	1186	26	,	,	PUNCT
taxlaw-2802	1186	27	as	as	SCONJ
taxlaw-2802	1186	28	noted	note	VERB
taxlaw-2802	1186	29	above	above	ADV
taxlaw-2802	1186	30	,	,	PUNCT
taxlaw-2802	1186	31	such	such	ADJ
taxlaw-2802	1186	32	transactions	transaction	NOUN
taxlaw-2802	1186	33	(	(	PUNCT
taxlaw-2802	1186	34	if	if	SCONJ
taxlaw-2802	1186	35	not	not	PART
taxlaw-2802	1186	36	properly	properly	ADV
taxlaw-2802	1186	37	disclosed	disclose	VERB
taxlaw-2802	1186	38	and	and	CCONJ
taxlaw-2802	1186	39	later	later	ADV
taxlaw-2802	1186	40	found	find	VERB
taxlaw-2802	1186	41	to	to	PART
taxlaw-2802	1186	42	be	be	AUX
taxlaw-2802	1186	43	abusive	abusive	ADJ
taxlaw-2802	1186	44	)	)	PUNCT
taxlaw-2802	1186	45	are	be	AUX
taxlaw-2802	1186	46	subject	subject	ADJ
taxlaw-2802	1186	47	to	to	ADP
taxlaw-2802	1186	48	a	a	DET
taxlaw-2802	1186	49	strict	strict	ADJ
taxlaw-2802	1186	50	liability	liability	NOUN
taxlaw-2802	1186	51	penalty	penalty	NOUN
taxlaw-2802	1186	52	under	under	ADP
taxlaw-2802	1186	53	§	§	PROPN
taxlaw-2802	1186	54	6662a(c).246	6662a(c).246	NUM
taxlaw-2802	1186	55	for	for	ADP
taxlaw-2802	1186	56	all	all	PRON
taxlaw-2802	1186	57	of	of	ADP
taxlaw-2802	1186	58	these	these	DET
taxlaw-2802	1186	59	reasons	reason	NOUN
taxlaw-2802	1186	60	,	,	PUNCT
taxlaw-2802	1186	61	there	there	PRON
taxlaw-2802	1186	62	should	should	AUX
taxlaw-2802	1186	63	be	be	AUX
taxlaw-2802	1186	64	no	no	DET
taxlaw-2802	1186	65	option	option	NOUN
taxlaw-2802	1186	66	to	to	PART
taxlaw-2802	1186	67	opt	opt	VERB
taxlaw-2802	1186	68	out	out	ADP
taxlaw-2802	1186	69	of	of	ADP
taxlaw-2802	1186	70	compliance	compliance	NOUN
taxlaw-2802	1186	71	with	with	ADP
taxlaw-2802	1186	72	the	the	DET
taxlaw-2802	1186	73	covered	covered	ADJ
taxlaw-2802	1186	74	opinion	opinion	NOUN
taxlaw-2802	1186	75	regulations	regulation	NOUN
taxlaw-2802	1186	76	when	when	SCONJ
taxlaw-2802	1186	77	providing	provide	VERB
taxlaw-2802	1186	78	those	those	DET
taxlaw-2802	1186	79	categories	category	NOUN
taxlaw-2802	1186	80	of	of	ADP
taxlaw-2802	1186	81	opinions	opinion	NOUN
taxlaw-2802	1186	82	,	,	PUNCT
taxlaw-2802	1186	83	either	either	ADV
taxlaw-2802	1186	84	.	.	PUNCT
taxlaw-2802	1187	1	(	(	PUNCT
taxlaw-2802	1187	2	and	and	CCONJ
taxlaw-2802	1187	3	,	,	PUNCT
taxlaw-2802	1187	4	indeed	indeed	ADV
taxlaw-2802	1187	5	,	,	PUNCT
taxlaw-2802	1187	6	no	no	DET
taxlaw-2802	1187	7	such	such	ADJ
taxlaw-2802	1187	8	option	option	NOUN
taxlaw-2802	1187	9	currently	currently	ADV
taxlaw-2802	1187	10	exists	exist	VERB
taxlaw-2802	1187	11	.	.	PUNCT
taxlaw-2802	1187	12	)	)	PUNCT
taxlaw-2802	1188	1	the	the	DET
taxlaw-2802	1188	2	remaining	remain	VERB
taxlaw-2802	1188	3	question	question	NOUN
taxlaw-2802	1188	4	is	be	AUX
taxlaw-2802	1188	5	whether	whether	SCONJ
taxlaw-2802	1188	6	there	there	PRON
taxlaw-2802	1188	7	is	be	VERB
taxlaw-2802	1188	8	any	any	DET
taxlaw-2802	1188	9	place	place	NOUN
taxlaw-2802	1188	10	for	for	ADP
taxlaw-2802	1188	11	an	an	DET
taxlaw-2802	1188	12	opt	opt	VERB
taxlaw-2802	1188	13	-	-	PUNCT
taxlaw-2802	1188	14	out	out	ADP
taxlaw-2802	1188	15	provision	provision	NOUN
taxlaw-2802	1188	16	in	in	ADP
taxlaw-2802	1188	17	the	the	DET
taxlaw-2802	1188	18	case	case	NOUN
taxlaw-2802	1188	19	of	of	ADP
taxlaw-2802	1188	20	other	other	ADJ
taxlaw-2802	1188	21	sorts	sort	NOUN
taxlaw-2802	1188	22	of	of	ADP
taxlaw-2802	1188	23	listed	list	VERB
taxlaw-2802	1188	24	transaction	transaction	NOUN
taxlaw-2802	1188	25	opinions	opinion	NOUN
taxlaw-2802	1188	26	,	,	PUNCT
taxlaw-2802	1188	27	principal	principal	ADJ
taxlaw-2802	1188	28	purpose	purpose	NOUN
taxlaw-2802	1188	29	transaction	transaction	NOUN
taxlaw-2802	1188	30	opinions	opinion	NOUN
taxlaw-2802	1188	31	,	,	PUNCT
taxlaw-2802	1188	32	or	or	CCONJ
taxlaw-2802	1188	33	significant	significant	ADJ
taxlaw-2802	1188	34	purpose	purpose	NOUN
taxlaw-2802	1188	35	transaction	transaction	NOUN
taxlaw-2802	1188	36	opinions	opinion	NOUN
taxlaw-2802	1188	37	.	.	PUNCT
taxlaw-2802	1189	1	(	(	PUNCT
taxlaw-2802	1189	2	just	just	ADV
taxlaw-2802	1189	3	to	to	PART
taxlaw-2802	1189	4	be	be	AUX
taxlaw-2802	1189	5	clear	clear	ADJ
taxlaw-2802	1189	6	,	,	PUNCT
taxlaw-2802	1189	7	the	the	DET
taxlaw-2802	1189	8	last	last	ADJ
taxlaw-2802	1189	9	category	category	NOUN
taxlaw-2802	1189	10	refers	refer	VERB
taxlaw-2802	1189	11	strictly	strictly	ADV
taxlaw-2802	1189	12	to	to	ADP
taxlaw-2802	1189	13	transactions	transaction	NOUN
taxlaw-2802	1189	14	that	that	PRON
taxlaw-2802	1189	15	meet	meet	VERB
taxlaw-2802	1189	16	the	the	DET
taxlaw-2802	1189	17	narrow	narrow	ADJ
taxlaw-2802	1189	18	tax	tax	NOUN
taxlaw-2802	1189	19	-	-	PUNCT
taxlaw-2802	1189	20	shelter	shelter	NOUN
taxlaw-2802	1189	21	-	-	PUNCT
taxlaw-2802	1189	22	specific	specific	ADJ
taxlaw-2802	1189	23	“	"	PUNCT
taxlaw-2802	1189	24	significant	significant	ADJ
taxlaw-2802	1189	25	purpose	purpose	NOUN
taxlaw-2802	1189	26	”	"	PUNCT
taxlaw-2802	1189	27	definition	definition	NOUN
taxlaw-2802	1189	28	advocated	advocate	VERB
taxlaw-2802	1189	29	in	in	ADP
taxlaw-2802	1189	30	part	part	NOUN
taxlaw-2802	1189	31	v.b	v.b	PROPN
taxlaw-2802	1189	32	above	above	ADV
taxlaw-2802	1189	33	.	.	PUNCT
taxlaw-2802	1189	34	)	)	PUNCT
taxlaw-2802	1190	1	are	be	AUX
taxlaw-2802	1190	2	there	there	PRON
taxlaw-2802	1190	3	ever	ever	ADV
taxlaw-2802	1190	4	good	good	ADJ
taxlaw-2802	1190	5	reasons	reason	NOUN
taxlaw-2802	1190	6	for	for	ADP
taxlaw-2802	1190	7	allowing	allow	VERB
taxlaw-2802	1190	8	practitioners	practitioner	NOUN
taxlaw-2802	1190	9	to	to	PART
taxlaw-2802	1190	10	opt	opt	VERB
taxlaw-2802	1190	11	out	out	ADP
taxlaw-2802	1190	12	of	of	ADP
taxlaw-2802	1190	13	the	the	DET
taxlaw-2802	1190	14	covered	covered	ADJ
taxlaw-2802	1190	15	opinion	opinion	NOUN
taxlaw-2802	1190	16	regulations	regulation	NOUN
taxlaw-2802	1190	17	when	when	SCONJ
taxlaw-2802	1190	18	providing	provide	VERB
taxlaw-2802	1190	19	any	any	DET
taxlaw-2802	1190	20	types	type	NOUN
taxlaw-2802	1190	21	of	of	ADP
taxlaw-2802	1190	22	tax	tax	NOUN
taxlaw-2802	1190	23	shelter	shelter	NOUN
taxlaw-2802	1190	24	advice	advice	NOUN
taxlaw-2802	1190	25	?	?	PUNCT
taxlaw-2802	1191	1	one	one	NUM
taxlaw-2802	1191	2	particularly	particularly	ADV
taxlaw-2802	1191	3	bad	bad	ADJ
taxlaw-2802	1191	4	reason	reason	NOUN
taxlaw-2802	1191	5	for	for	ADP
taxlaw-2802	1191	6	doing	do	VERB
taxlaw-2802	1191	7	so	so	ADV
taxlaw-2802	1191	8	would	would	AUX
taxlaw-2802	1191	9	be	be	AUX
taxlaw-2802	1191	10	to	to	PART
taxlaw-2802	1191	11	alleviate	alleviate	VERB
taxlaw-2802	1191	12	cost	cost	NOUN
taxlaw-2802	1191	13	burdens	burden	NOUN
taxlaw-2802	1191	14	.	.	PUNCT
taxlaw-2802	1192	1	keep	keep	VERB
taxlaw-2802	1192	2	in	in	ADP
taxlaw-2802	1192	3	mind	mind	NOUN
taxlaw-2802	1192	4	that	that	SCONJ
taxlaw-2802	1192	5	we	we	PRON
taxlaw-2802	1192	6	are	be	AUX
taxlaw-2802	1192	7	now	now	ADV
taxlaw-2802	1192	8	talking	talk	VERB
taxlaw-2802	1192	9	about	about	ADP
taxlaw-2802	1192	10	a	a	DET
taxlaw-2802	1192	11	transaction	transaction	NOUN
taxlaw-2802	1192	12	cost	cost	NOUN
taxlaw-2802	1192	13	to	to	PART
taxlaw-2802	1192	14	be	be	AUX
taxlaw-2802	1192	15	borne	bear	VERB
taxlaw-2802	1192	16	by	by	ADP
taxlaw-2802	1192	17	those	those	PRON
taxlaw-2802	1192	18	who	who	PRON
taxlaw-2802	1192	19	are	be	AUX
taxlaw-2802	1192	20	investigating	investigate	VERB
taxlaw-2802	1192	21	the	the	DET
taxlaw-2802	1192	22	boundaries	boundary	NOUN
taxlaw-2802	1192	23	of	of	ADP
taxlaw-2802	1192	24	the	the	DET
taxlaw-2802	1192	25	most	most	ADV
taxlaw-2802	1192	26	aggressive	aggressive	ADJ
taxlaw-2802	1192	27	strategies	strategy	NOUN
taxlaw-2802	1192	28	they	they	PRON
taxlaw-2802	1192	29	can	can	AUX
taxlaw-2802	1192	30	pursue	pursue	VERB
taxlaw-2802	1192	31	to	to	PART
taxlaw-2802	1192	32	avoid	avoid	VERB
taxlaw-2802	1192	33	or	or	CCONJ
taxlaw-2802	1192	34	evade	evade	VERB
taxlaw-2802	1192	35	taxes	taxis	NOUN
taxlaw-2802	1192	36	.	.	PUNCT
taxlaw-2802	1193	1	such	such	ADJ
taxlaw-2802	1193	2	clients	client	NOUN
taxlaw-2802	1193	3	deserve	deserve	VERB
taxlaw-2802	1193	4	thoughtful	thoughtful	ADJ
taxlaw-2802	1193	5	,	,	PUNCT
taxlaw-2802	1193	6	professional	professional	ADJ
taxlaw-2802	1193	7	advice	advice	NOUN
taxlaw-2802	1193	8	,	,	PUNCT
taxlaw-2802	1193	9	but	but	CCONJ
taxlaw-2802	1193	10	they	they	PRON
taxlaw-2802	1193	11	do	do	AUX
taxlaw-2802	1193	12	not	not	PART
taxlaw-2802	1193	13	deserve	deserve	VERB
taxlaw-2802	1193	14	much	much	ADJ
taxlaw-2802	1193	15	242	242	NUM
taxlaw-2802	1193	16	.	.	PUNCT
taxlaw-2802	1194	1	see	see	VERB
taxlaw-2802	1194	2	31	31	NUM
taxlaw-2802	1194	3	c.f.r	c.f.r	NOUN
taxlaw-2802	1194	4	.	.	PUNCT
taxlaw-2802	1195	1	§	§	PROPN
taxlaw-2802	1195	2	10.35(b)(5)(ii)(a	10.35(b)(5)(ii)(a	NUM
taxlaw-2802	1195	3	)	)	PUNCT
taxlaw-2802	1195	4	(	(	PUNCT
taxlaw-2802	1195	5	2010	2010	NUM
taxlaw-2802	1195	6	)	)	PUNCT
taxlaw-2802	1195	7	.	.	PUNCT
taxlaw-2802	1196	1	243	243	NUM
taxlaw-2802	1196	2	.	.	PUNCT
taxlaw-2802	1197	1	see	see	VERB
taxlaw-2802	1197	2	supra	supra	PROPN
taxlaw-2802	1197	3	part	part	NOUN
taxlaw-2802	1197	4	iv.c	iv.c	PROPN
taxlaw-2802	1197	5	.	.	PUNCT
taxlaw-2802	1198	1	244	244	NUM
taxlaw-2802	1198	2	.	.	PUNCT
taxlaw-2802	1199	1	see	see	VERB
taxlaw-2802	1199	2	supra	supra	PROPN
taxlaw-2802	1199	3	part	part	NOUN
taxlaw-2802	1199	4	iv.d	iv.d	ADJ
taxlaw-2802	1199	5	.	.	PUNCT
taxlaw-2802	1199	6	245	245	NUM
taxlaw-2802	1199	7	.	.	PUNCT
taxlaw-2802	1200	1	for	for	ADP
taxlaw-2802	1200	2	a	a	DET
taxlaw-2802	1200	3	discussion	discussion	NOUN
taxlaw-2802	1200	4	of	of	ADP
taxlaw-2802	1200	5	what	what	PRON
taxlaw-2802	1200	6	it	it	PRON
taxlaw-2802	1200	7	means	mean	VERB
taxlaw-2802	1200	8	under	under	ADP
taxlaw-2802	1200	9	circular	circular	ADJ
taxlaw-2802	1200	10	230	230	NUM
taxlaw-2802	1200	11	for	for	ADP
taxlaw-2802	1200	12	an	an	DET
taxlaw-2802	1200	13	opinion	opinion	NOUN
taxlaw-2802	1200	14	to	to	PART
taxlaw-2802	1200	15	be	be	AUX
taxlaw-2802	1200	16	subject	subject	ADJ
taxlaw-2802	1200	17	to	to	ADP
taxlaw-2802	1200	18	conditions	condition	NOUN
taxlaw-2802	1200	19	of	of	ADP
taxlaw-2802	1200	20	confidentiality	confidentiality	NOUN
taxlaw-2802	1200	21	or	or	CCONJ
taxlaw-2802	1200	22	to	to	ADP
taxlaw-2802	1200	23	contractual	contractual	ADJ
taxlaw-2802	1200	24	protection	protection	NOUN
taxlaw-2802	1200	25	,	,	PUNCT
taxlaw-2802	1200	26	see	see	VERB
taxlaw-2802	1200	27	supra	supra	PROPN
taxlaw-2802	1200	28	notes	note	VERB
taxlaw-2802	1200	29	10	10	NUM
taxlaw-2802	1200	30	-	-	SYM
taxlaw-2802	1200	31	11	11	NUM
taxlaw-2802	1200	32	.	.	PUNCT
taxlaw-2802	1201	1	246	246	NUM
taxlaw-2802	1201	2	.	.	PUNCT
taxlaw-2802	1202	1	see	see	VERB
taxlaw-2802	1202	2	supra	supra	PROPN
taxlaw-2802	1202	3	note	note	PROPN
taxlaw-2802	1202	4	238	238	NUM
taxlaw-2802	1202	5	and	and	CCONJ
taxlaw-2802	1202	6	accompanying	accompany	VERB
taxlaw-2802	1202	7	text	text	NOUN
taxlaw-2802	1202	8	.	.	PUNCT
taxlaw-2802	1203	1	columbia	columbia	PROPN
taxlaw-2802	1203	2	jour	jour	PROPN
taxlaw-2802	1203	3	�	�	PROPN
taxlaw-2802	1203	4	al	al	PROPN
taxlaw-2802	1203	5	of	of	ADP
taxlaw-2802	1203	6	tax	tax	NOUN
taxlaw-2802	1203	7	law	law	NOUN
taxlaw-2802	1203	8	[	[	X
taxlaw-2802	1203	9	vol	vol	NOUN
taxlaw-2802	1203	10	2:150	2:150	NUM
taxlaw-2802	1203	11	200	200	NUM
taxlaw-2802	1203	12	sympathy	sympathy	NOUN
taxlaw-2802	1203	13	when	when	SCONJ
taxlaw-2802	1203	14	it	it	PRON
taxlaw-2802	1203	15	comes	come	VERB
taxlaw-2802	1203	16	to	to	ADP
taxlaw-2802	1203	17	matters	matter	NOUN
taxlaw-2802	1203	18	of	of	ADP
taxlaw-2802	1203	19	expense	expense	NOUN
taxlaw-2802	1203	20	.	.	PUNCT
taxlaw-2802	1204	1	attorney	attorney	NOUN
taxlaw-2802	1204	2	casey	casey	PROPN
taxlaw-2802	1204	3	r.	r.	PROPN
taxlaw-2802	1204	4	law	law	PROPN
taxlaw-2802	1204	5	has	have	AUX
taxlaw-2802	1204	6	summarized	summarize	VERB
taxlaw-2802	1204	7	this	this	DET
taxlaw-2802	1204	8	issue	issue	NOUN
taxlaw-2802	1204	9	particularly	particularly	ADV
taxlaw-2802	1204	10	well	well	ADV
taxlaw-2802	1204	11	:	:	PUNCT
taxlaw-2802	1205	1	[	[	X
taxlaw-2802	1205	2	a]ssisting	a]ssiste	VERB
taxlaw-2802	1205	3	a	a	DET
taxlaw-2802	1205	4	client	client	NOUN
taxlaw-2802	1205	5	in	in	ADP
taxlaw-2802	1205	6	taking	take	VERB
taxlaw-2802	1205	7	an	an	DET
taxlaw-2802	1205	8	aggressive	aggressive	ADJ
taxlaw-2802	1205	9	(	(	PUNCT
taxlaw-2802	1205	10	i.e.	i.e.	X
taxlaw-2802	1205	11	legally	legally	ADV
taxlaw-2802	1205	12	dubious	dubious	ADJ
taxlaw-2802	1205	13	)	)	PUNCT
taxlaw-2802	1205	14	tax	tax	NOUN
taxlaw-2802	1205	15	-	-	PUNCT
taxlaw-2802	1205	16	saving	save	VERB
taxlaw-2802	1205	17	position	position	NOUN
taxlaw-2802	1205	18	is	be	AUX
taxlaw-2802	1205	19	a	a	DET
taxlaw-2802	1205	20	legally	legally	ADV
taxlaw-2802	1205	21	and	and	CCONJ
taxlaw-2802	1205	22	ethically	ethically	ADV
taxlaw-2802	1205	23	serious	serious	ADJ
taxlaw-2802	1205	24	matter	matter	NOUN
taxlaw-2802	1205	25	;	;	PUNCT
taxlaw-2802	1205	26	in	in	ADP
taxlaw-2802	1205	27	advising	advise	VERB
taxlaw-2802	1205	28	such	such	DET
taxlaw-2802	1205	29	a	a	DET
taxlaw-2802	1205	30	client	client	NOUN
taxlaw-2802	1205	31	,	,	PUNCT
taxlaw-2802	1205	32	it	it	PRON
taxlaw-2802	1205	33	is	be	AUX
taxlaw-2802	1205	34	(	(	PUNCT
taxlaw-2802	1205	35	even	even	ADV
taxlaw-2802	1205	36	apart	apart	ADV
taxlaw-2802	1205	37	from	from	ADP
taxlaw-2802	1205	38	circular	circular	ADJ
taxlaw-2802	1205	39	230	230	NUM
taxlaw-2802	1205	40	)	)	PUNCT
taxlaw-2802	1205	41	a	a	DET
taxlaw-2802	1205	42	very	very	ADV
taxlaw-2802	1205	43	good	good	ADJ
taxlaw-2802	1205	44	idea	idea	NOUN
taxlaw-2802	1205	45	for	for	SCONJ
taxlaw-2802	1205	46	an	an	DET
taxlaw-2802	1205	47	attorney	attorney	NOUN
taxlaw-2802	1205	48	to	to	PART
taxlaw-2802	1205	49	engage	engage	VERB
taxlaw-2802	1205	50	in	in	ADP
taxlaw-2802	1205	51	the	the	DET
taxlaw-2802	1205	52	diligent	diligent	ADJ
taxlaw-2802	1205	53	preparation	preparation	NOUN
taxlaw-2802	1205	54	and	and	CCONJ
taxlaw-2802	1205	55	careful	careful	ADJ
taxlaw-2802	1205	56	analysis	analysis	NOUN
taxlaw-2802	1205	57	required	require	VERB
taxlaw-2802	1205	58	for	for	ADP
taxlaw-2802	1205	59	“	"	PUNCT
taxlaw-2802	1205	60	covered	covered	ADJ
taxlaw-2802	1205	61	opinions	opinion	NOUN
taxlaw-2802	1205	62	”	"	PUNCT
taxlaw-2802	1205	63	;	;	PUNCT
taxlaw-2802	1205	64	and	and	CCONJ
taxlaw-2802	1205	65	.	.	PUNCT
taxlaw-2802	1205	66	.	.	PUNCT
taxlaw-2802	1205	67	.	.	PUNCT
taxlaw-2802	1206	1	any	any	DET
taxlaw-2802	1206	2	client	client	NOUN
taxlaw-2802	1206	3	who	who	PRON
taxlaw-2802	1206	4	could	could	AUX
taxlaw-2802	1206	5	potentially	potentially	ADV
taxlaw-2802	1206	6	benefit	benefit	VERB
taxlaw-2802	1206	7	from	from	ADP
taxlaw-2802	1206	8	such	such	ADJ
taxlaw-2802	1206	9	advice	advice	NOUN
taxlaw-2802	1206	10	has	have	VERB
taxlaw-2802	1206	11	both	both	CCONJ
taxlaw-2802	1206	12	the	the	DET
taxlaw-2802	1206	13	financial	financial	ADJ
taxlaw-2802	1206	14	ability	ability	NOUN
taxlaw-2802	1206	15	and	and	CCONJ
taxlaw-2802	1206	16	the	the	DET
taxlaw-2802	1206	17	moral	moral	ADJ
taxlaw-2802	1206	18	obligation	obligation	NOUN
taxlaw-2802	1206	19	to	to	PART
taxlaw-2802	1206	20	pay	pay	VERB
taxlaw-2802	1206	21	for	for	ADP
taxlaw-2802	1206	22	it	it	PRON
taxlaw-2802	1206	23	in	in	ADP
taxlaw-2802	1206	24	proportion	proportion	NOUN
taxlaw-2802	1206	25	to	to	ADP
taxlaw-2802	1206	26	the	the	DET
taxlaw-2802	1206	27	attorney	attorney	NOUN
taxlaw-2802	1206	28	’s	’s	PART
taxlaw-2802	1206	29	labor	labor	NOUN
taxlaw-2802	1206	30	and	and	CCONJ
taxlaw-2802	1206	31	risk.247	risk.247	PROPN
taxlaw-2802	1206	32	compromising	compromise	VERB
taxlaw-2802	1206	33	the	the	DET
taxlaw-2802	1206	34	cohesion	cohesion	NOUN
taxlaw-2802	1206	35	and	and	CCONJ
taxlaw-2802	1206	36	effectiveness	effectiveness	NOUN
taxlaw-2802	1206	37	of	of	ADP
taxlaw-2802	1206	38	the	the	DET
taxlaw-2802	1206	39	covered	covered	ADJ
taxlaw-2802	1206	40	opinion	opinion	NOUN
taxlaw-2802	1206	41	regulations	regulation	NOUN
taxlaw-2802	1206	42	by	by	ADP
taxlaw-2802	1206	43	allowing	allow	VERB
taxlaw-2802	1206	44	practitioners	practitioner	NOUN
taxlaw-2802	1206	45	to	to	PART
taxlaw-2802	1206	46	opt	opt	VERB
taxlaw-2802	1206	47	out	out	ADP
taxlaw-2802	1206	48	of	of	ADP
taxlaw-2802	1206	49	complying	comply	VERB
taxlaw-2802	1206	50	with	with	ADP
taxlaw-2802	1206	51	them	they	PRON
taxlaw-2802	1206	52	when	when	SCONJ
taxlaw-2802	1206	53	dispensing	dispense	VERB
taxlaw-2802	1206	54	tax	tax	NOUN
taxlaw-2802	1206	55	shelter	shelter	NOUN
taxlaw-2802	1206	56	advice	advice	NOUN
taxlaw-2802	1206	57	should	should	AUX
taxlaw-2802	1206	58	not	not	PART
taxlaw-2802	1206	59	be	be	AUX
taxlaw-2802	1206	60	countenanced	countenance	VERB
taxlaw-2802	1206	61	on	on	ADP
taxlaw-2802	1206	62	the	the	DET
taxlaw-2802	1206	63	ground	ground	NOUN
taxlaw-2802	1206	64	that	that	PRON
taxlaw-2802	1206	65	covered	covered	ADJ
taxlaw-2802	1206	66	opinions	opinion	NOUN
taxlaw-2802	1206	67	are	be	AUX
taxlaw-2802	1206	68	expensive	expensive	ADJ
taxlaw-2802	1206	69	.	.	PUNCT
taxlaw-2802	1207	1	a	a	DET
taxlaw-2802	1207	2	more	more	ADV
taxlaw-2802	1207	3	legitimate	legitimate	ADJ
taxlaw-2802	1207	4	concern	concern	NOUN
taxlaw-2802	1207	5	is	be	AUX
taxlaw-2802	1207	6	whether	whether	SCONJ
taxlaw-2802	1207	7	the	the	DET
taxlaw-2802	1207	8	covered	covered	ADJ
taxlaw-2802	1207	9	opinion	opinion	NOUN
taxlaw-2802	1207	10	regulations	regulation	NOUN
taxlaw-2802	1207	11	prevent	prevent	VERB
taxlaw-2802	1207	12	practitioners	practitioner	NOUN
taxlaw-2802	1207	13	from	from	ADP
taxlaw-2802	1207	14	providing	provide	VERB
taxlaw-2802	1207	15	informal	informal	ADJ
taxlaw-2802	1207	16	advice	advice	NOUN
taxlaw-2802	1207	17	from	from	ADP
taxlaw-2802	1207	18	which	which	PRON
taxlaw-2802	1207	19	clients	client	NOUN
taxlaw-2802	1207	20	would	would	AUX
taxlaw-2802	1207	21	benefit	benefit	VERB
taxlaw-2802	1207	22	,	,	PUNCT
taxlaw-2802	1207	23	or	or	CCONJ
taxlaw-2802	1207	24	whether	whether	SCONJ
taxlaw-2802	1207	25	they	they	PRON
taxlaw-2802	1207	26	otherwise	otherwise	ADV
taxlaw-2802	1207	27	impede	impede	VERB
taxlaw-2802	1207	28	the	the	DET
taxlaw-2802	1207	29	normal	normal	ADJ
taxlaw-2802	1207	30	flow	flow	NOUN
taxlaw-2802	1207	31	of	of	ADP
taxlaw-2802	1207	32	communications	communication	NOUN
taxlaw-2802	1207	33	between	between	ADP
taxlaw-2802	1207	34	attorneys	attorney	NOUN
taxlaw-2802	1207	35	and	and	CCONJ
taxlaw-2802	1207	36	clients	client	NOUN
taxlaw-2802	1207	37	,	,	PUNCT
taxlaw-2802	1207	38	in	in	ADP
taxlaw-2802	1207	39	the	the	DET
taxlaw-2802	1207	40	context	context	NOUN
taxlaw-2802	1207	41	of	of	ADP
taxlaw-2802	1207	42	tax	tax	NOUN
taxlaw-2802	1207	43	shelters.248	shelters.248	NOUN
taxlaw-2802	1207	44	the	the	DET
taxlaw-2802	1207	45	short	short	ADJ
taxlaw-2802	1207	46	answer	answer	NOUN
taxlaw-2802	1207	47	is	be	AUX
taxlaw-2802	1207	48	that	that	SCONJ
taxlaw-2802	1207	49	they	they	PRON
taxlaw-2802	1207	50	do	do	VERB
taxlaw-2802	1207	51	not	not	PART
taxlaw-2802	1207	52	.	.	PUNCT
taxlaw-2802	1208	1	informal	informal	ADJ
taxlaw-2802	1208	2	communications	communication	NOUN
taxlaw-2802	1208	3	(	(	PUNCT
taxlaw-2802	1208	4	such	such	ADJ
taxlaw-2802	1208	5	as	as	ADP
taxlaw-2802	1208	6	increasingly	increasingly	ADV
taxlaw-2802	1208	7	prevalent	prevalent	ADJ
taxlaw-2802	1208	8	e	e	NOUN
taxlaw-2802	1208	9	-	-	NOUN
taxlaw-2802	1208	10	mails	mail	NOUN
taxlaw-2802	1208	11	)	)	PUNCT
taxlaw-2802	1208	12	and	and	CCONJ
taxlaw-2802	1208	13	piecemeal	piecemeal	ADJ
taxlaw-2802	1208	14	items	item	NOUN
taxlaw-2802	1208	15	of	of	ADP
taxlaw-2802	1208	16	advice	advice	NOUN
taxlaw-2802	1208	17	throughout	throughout	ADP
taxlaw-2802	1208	18	the	the	DET
taxlaw-2802	1208	19	gestation	gestation	NOUN
taxlaw-2802	1208	20	of	of	ADP
taxlaw-2802	1208	21	a	a	DET
taxlaw-2802	1208	22	deal	deal	NOUN
taxlaw-2802	1208	23	are	be	AUX
taxlaw-2802	1208	24	plainly	plainly	ADV
taxlaw-2802	1208	25	essential	essential	ADJ
taxlaw-2802	1208	26	to	to	ADP
taxlaw-2802	1208	27	the	the	DET
taxlaw-2802	1208	28	provision	provision	NOUN
taxlaw-2802	1208	29	of	of	ADP
taxlaw-2802	1208	30	sound	sound	ADJ
taxlaw-2802	1208	31	transactional	transactional	ADJ
taxlaw-2802	1208	32	counsel	counsel	NOUN
taxlaw-2802	1208	33	(	(	PUNCT
taxlaw-2802	1208	34	tax	tax	NOUN
taxlaw-2802	1208	35	-	-	PUNCT
taxlaw-2802	1208	36	related	relate	VERB
taxlaw-2802	1208	37	or	or	CCONJ
taxlaw-2802	1208	38	otherwise	otherwise	ADV
taxlaw-2802	1208	39	)	)	PUNCT
taxlaw-2802	1208	40	.	.	PUNCT
taxlaw-2802	1209	1	however	however	ADV
taxlaw-2802	1209	2	,	,	PUNCT
taxlaw-2802	1209	3	such	such	ADJ
taxlaw-2802	1209	4	advice	advice	NOUN
taxlaw-2802	1209	5	is	be	AUX
taxlaw-2802	1209	6	almost	almost	ADV
taxlaw-2802	1209	7	always	always	ADV
taxlaw-2802	1209	8	already	already	ADV
taxlaw-2802	1209	9	excepted	except	VERB
taxlaw-2802	1209	10	from	from	ADP
taxlaw-2802	1209	11	the	the	DET
taxlaw-2802	1209	12	“	"	PUNCT
taxlaw-2802	1209	13	covered	covered	ADJ
taxlaw-2802	1209	14	opinion	opinion	NOUN
taxlaw-2802	1209	15	”	"	PUNCT
taxlaw-2802	1209	16	definition	definition	NOUN
taxlaw-2802	1209	17	under	under	ADP
taxlaw-2802	1209	18	the	the	DET
taxlaw-2802	1209	19	exclusion	exclusion	NOUN
taxlaw-2802	1209	20	for	for	ADP
taxlaw-2802	1209	21	preliminary	preliminary	ADJ
taxlaw-2802	1209	22	advice	advice	NOUN
taxlaw-2802	1209	23	pursuant	pursuant	ADJ
taxlaw-2802	1209	24	to	to	AUX
taxlaw-2802	1209	25	circular	circular	VERB
taxlaw-2802	1209	26	230	230	NUM
taxlaw-2802	1209	27	§	§	PROPN
taxlaw-2802	1209	28	10.35(b)(2)(ii)(a	10.35(b)(2)(ii)(a	NUM
taxlaw-2802	1209	29	)	)	PUNCT
taxlaw-2802	1209	30	.	.	PUNCT
taxlaw-2802	1210	1	that	that	DET
taxlaw-2802	1210	2	section	section	NOUN
taxlaw-2802	1210	3	(	(	PUNCT
taxlaw-2802	1210	4	the	the	DET
taxlaw-2802	1210	5	“	"	PUNCT
taxlaw-2802	1210	6	preliminary	preliminary	ADJ
taxlaw-2802	1210	7	advice	advice	NOUN
taxlaw-2802	1210	8	exclusion	exclusion	NOUN
taxlaw-2802	1210	9	”	"	PUNCT
taxlaw-2802	1210	10	)	)	PUNCT
taxlaw-2802	1210	11	provides	provide	VERB
taxlaw-2802	1210	12	that	that	SCONJ
taxlaw-2802	1210	13	“	"	PUNCT
taxlaw-2802	1210	14	[	[	X
taxlaw-2802	1210	15	a	a	X
taxlaw-2802	1210	16	]	]	X
taxlaw-2802	1210	17	covered	covered	ADJ
taxlaw-2802	1210	18	opinion	opinion	NOUN
taxlaw-2802	1210	19	does	do	AUX
taxlaw-2802	1210	20	not	not	PART
taxlaw-2802	1210	21	include	include	VERB
taxlaw-2802	1210	22	.	.	PUNCT
taxlaw-2802	1210	23	.	.	PUNCT
taxlaw-2802	1210	24	.	.	PUNCT
taxlaw-2802	1211	1	[	[	X
taxlaw-2802	1211	2	w]ritten	w]ritten	VERB
taxlaw-2802	1211	3	advice	advice	NOUN
taxlaw-2802	1211	4	provided	provide	VERB
taxlaw-2802	1211	5	to	to	ADP
taxlaw-2802	1211	6	a	a	DET
taxlaw-2802	1211	7	client	client	NOUN
taxlaw-2802	1211	8	during	during	ADP
taxlaw-2802	1211	9	the	the	DET
taxlaw-2802	1211	10	course	course	NOUN
taxlaw-2802	1211	11	of	of	ADP
taxlaw-2802	1211	12	an	an	DET
taxlaw-2802	1211	13	engagement	engagement	NOUN
taxlaw-2802	1211	14	if	if	SCONJ
taxlaw-2802	1211	15	a	a	DET
taxlaw-2802	1211	16	practitioner	practitioner	NOUN
taxlaw-2802	1211	17	is	be	AUX
taxlaw-2802	1211	18	reasonably	reasonably	ADV
taxlaw-2802	1211	19	expected	expect	VERB
taxlaw-2802	1211	20	to	to	PART
taxlaw-2802	1211	21	provide	provide	VERB
taxlaw-2802	1211	22	subsequent	subsequent	ADJ
taxlaw-2802	1211	23	written	write	VERB
taxlaw-2802	1211	24	advice	advice	NOUN
taxlaw-2802	1211	25	to	to	ADP
taxlaw-2802	1211	26	the	the	DET
taxlaw-2802	1211	27	client	client	NOUN
taxlaw-2802	1211	28	that	that	PRON
taxlaw-2802	1211	29	satisfies	satisfy	VERB
taxlaw-2802	1211	30	the	the	DET
taxlaw-2802	1211	31	requirements	requirement	NOUN
taxlaw-2802	1211	32	of	of	ADP
taxlaw-2802	1211	33	”	"	PUNCT
taxlaw-2802	1211	34	circular	circular	ADJ
taxlaw-2802	1211	35	230	230	NUM
taxlaw-2802	1211	36	§	§	PROPN
taxlaw-2802	1211	37	10.35.249	10.35.249	NUM
taxlaw-2802	1211	38	the	the	DET
taxlaw-2802	1211	39	new	new	PROPN
taxlaw-2802	1211	40	york	york	PROPN
taxlaw-2802	1211	41	state	state	PROPN
taxlaw-2802	1211	42	bar	bar	PROPN
taxlaw-2802	1211	43	association	association	NOUN
taxlaw-2802	1211	44	has	have	AUX
taxlaw-2802	1211	45	argued	argue	VERB
taxlaw-2802	1211	46	that	that	SCONJ
taxlaw-2802	1211	47	at	at	ADV
taxlaw-2802	1211	48	least	least	ADJ
taxlaw-2802	1211	49	some	some	DET
taxlaw-2802	1211	50	instances	instance	NOUN
taxlaw-2802	1211	51	of	of	ADP
taxlaw-2802	1211	52	informal	informal	ADJ
taxlaw-2802	1211	53	or	or	CCONJ
taxlaw-2802	1211	54	piecemeal	piecemeal	ADJ
taxlaw-2802	1211	55	advice	advice	NOUN
taxlaw-2802	1211	56	may	may	AUX
taxlaw-2802	1211	57	not	not	PART
taxlaw-2802	1211	58	come	come	VERB
taxlaw-2802	1211	59	within	within	ADP
taxlaw-2802	1211	60	the	the	DET
taxlaw-2802	1211	61	preliminary	preliminary	ADJ
taxlaw-2802	1211	62	advice	advice	NOUN
taxlaw-2802	1211	63	exclusion	exclusion	NOUN
taxlaw-2802	1211	64	because	because	SCONJ
taxlaw-2802	1211	65	,	,	PUNCT
taxlaw-2802	1211	66	at	at	ADP
taxlaw-2802	1211	67	the	the	DET
taxlaw-2802	1211	68	time	time	NOUN
taxlaw-2802	1211	69	the	the	DET
taxlaw-2802	1211	70	advice	advice	NOUN
taxlaw-2802	1211	71	is	be	AUX
taxlaw-2802	1211	72	provided	provide	VERB
taxlaw-2802	1211	73	,	,	PUNCT
taxlaw-2802	1211	74	“	"	PUNCT
taxlaw-2802	1211	75	there	there	PRON
taxlaw-2802	1211	76	may	may	AUX
taxlaw-2802	1211	77	be	be	AUX
taxlaw-2802	1211	78	no	no	DET
taxlaw-2802	1211	79	expectation	expectation	NOUN
taxlaw-2802	1211	80	.	.	PUNCT
taxlaw-2802	1211	81	.	.	PUNCT
taxlaw-2802	1211	82	.	.	PUNCT
taxlaw-2802	1212	1	that	that	DET
taxlaw-2802	1212	2	formal	formal	ADJ
taxlaw-2802	1212	3	advice	advice	NOUN
taxlaw-2802	1212	4	on	on	ADP
taxlaw-2802	1212	5	the	the	DET
taxlaw-2802	1212	6	topic	topic	NOUN
taxlaw-2802	1212	7	would	would	AUX
taxlaw-2802	1212	8	be	be	AUX
taxlaw-2802	1212	9	expected	expect	VERB
taxlaw-2802	1212	10	.	.	PUNCT
taxlaw-2802	1213	1	”250	”250	VERB
taxlaw-2802	1213	2	that	that	PRON
taxlaw-2802	1213	3	assertion	assertion	NOUN
taxlaw-2802	1213	4	seems	seem	VERB
taxlaw-2802	1213	5	peculiar	peculiar	ADJ
taxlaw-2802	1213	6	,	,	PUNCT
taxlaw-2802	1213	7	particularly	particularly	ADV
taxlaw-2802	1213	8	in	in	ADP
taxlaw-2802	1213	9	the	the	DET
taxlaw-2802	1213	10	context	context	NOUN
taxlaw-2802	1213	11	of	of	ADP
taxlaw-2802	1213	12	advice	advice	NOUN
taxlaw-2802	1213	13	concerning	concern	VERB
taxlaw-2802	1213	14	corporate	corporate	ADJ
taxlaw-2802	1213	15	tax	tax	NOUN
taxlaw-2802	1213	16	shelters	shelter	NOUN
taxlaw-2802	1213	17	.	.	PUNCT
taxlaw-2802	1214	1	there	there	PRON
taxlaw-2802	1214	2	are	be	VERB
taxlaw-2802	1214	3	extremely	extremely	ADV
taxlaw-2802	1214	4	few	few	ADJ
taxlaw-2802	1214	5	,	,	PUNCT
taxlaw-2802	1214	6	if	if	SCONJ
taxlaw-2802	1214	7	any	any	PRON
taxlaw-2802	1214	8	,	,	PUNCT
taxlaw-2802	1214	9	corporate	corporate	ADJ
taxlaw-2802	1214	10	transactional	transactional	ADJ
taxlaw-2802	1214	11	engagements	engagement	NOUN
taxlaw-2802	1214	12	in	in	ADP
taxlaw-2802	1214	13	which	which	PRON
taxlaw-2802	1214	14	the	the	DET
taxlaw-2802	1214	15	practitioner	practitioner	NOUN
taxlaw-2802	1214	16	’s	’s	PART
taxlaw-2802	1214	17	advice	advice	NOUN
taxlaw-2802	1214	18	consists	consist	VERB
taxlaw-2802	1214	19	solely	solely	ADV
taxlaw-2802	1214	20	of	of	ADP
taxlaw-2802	1214	21	informal	informal	ADJ
taxlaw-2802	1214	22	communications	communication	NOUN
taxlaw-2802	1214	23	and	and	CCONJ
taxlaw-2802	1214	24	piecemeal	piecemeal	ADJ
taxlaw-2802	1214	25	snippets	snippet	NOUN
taxlaw-2802	1214	26	.	.	PUNCT
taxlaw-2802	1215	1	a	a	DET
taxlaw-2802	1215	2	formal	formal	ADJ
taxlaw-2802	1215	3	,	,	PUNCT
taxlaw-2802	1215	4	comprehensive	comprehensive	ADJ
taxlaw-2802	1215	5	opinion	opinion	NOUN
taxlaw-2802	1215	6	of	of	ADP
taxlaw-2802	1215	7	counsel	counsel	NOUN
taxlaw-2802	1215	8	is	be	AUX
taxlaw-2802	1215	9	almost	almost	ADV
taxlaw-2802	1215	10	always	always	ADV
taxlaw-2802	1215	11	a	a	DET
taxlaw-2802	1215	12	prerequisite	prerequisite	NOUN
taxlaw-2802	1215	13	to	to	ADP
taxlaw-2802	1215	14	the	the	DET
taxlaw-2802	1215	15	completion	completion	NOUN
taxlaw-2802	1215	16	of	of	ADP
taxlaw-2802	1215	17	a	a	DET
taxlaw-2802	1215	18	complex	complex	ADJ
taxlaw-2802	1215	19	or	or	CCONJ
taxlaw-2802	1215	20	significant	significant	ADJ
taxlaw-2802	1215	21	corporate	corporate	ADJ
taxlaw-2802	1215	22	transaction	transaction	NOUN
taxlaw-2802	1215	23	.	.	PUNCT
taxlaw-2802	1216	1	thus	thus	ADV
taxlaw-2802	1216	2	,	,	PUNCT
taxlaw-2802	1216	3	the	the	DET
taxlaw-2802	1216	4	247	247	NUM
taxlaw-2802	1216	5	.	.	PUNCT
taxlaw-2802	1216	6	law	law	NOUN
taxlaw-2802	1216	7	,	,	PUNCT
taxlaw-2802	1216	8	supra	supra	PROPN
taxlaw-2802	1216	9	note	note	NOUN
taxlaw-2802	1216	10	69	69	NUM
taxlaw-2802	1216	11	,	,	PUNCT
taxlaw-2802	1216	12	at	at	ADP
taxlaw-2802	1216	13	33	33	NUM
taxlaw-2802	1216	14	-	-	SYM
taxlaw-2802	1216	15	34	34	NUM
taxlaw-2802	1216	16	.	.	PUNCT
taxlaw-2802	1216	17	248	248	NUM
taxlaw-2802	1216	18	.	.	PUNCT
taxlaw-2802	1217	1	for	for	ADP
taxlaw-2802	1217	2	a	a	DET
taxlaw-2802	1217	3	discussion	discussion	NOUN
taxlaw-2802	1217	4	of	of	ADP
taxlaw-2802	1217	5	concerns	concern	NOUN
taxlaw-2802	1217	6	that	that	SCONJ
taxlaw-2802	1217	7	the	the	DET
taxlaw-2802	1217	8	covered	covered	ADJ
taxlaw-2802	1217	9	opinion	opinion	NOUN
taxlaw-2802	1217	10	regulations	regulation	NOUN
taxlaw-2802	1217	11	prevent	prevent	VERB
taxlaw-2802	1217	12	informal	informal	ADJ
taxlaw-2802	1217	13	advice	advice	NOUN
taxlaw-2802	1217	14	and	and	CCONJ
taxlaw-2802	1217	15	impede	impede	VERB
taxlaw-2802	1217	16	communications	communication	NOUN
taxlaw-2802	1217	17	between	between	ADP
taxlaw-2802	1217	18	practitioners	practitioner	NOUN
taxlaw-2802	1217	19	and	and	CCONJ
taxlaw-2802	1217	20	clients	client	NOUN
taxlaw-2802	1217	21	,	,	PUNCT
taxlaw-2802	1217	22	see	see	VERB
taxlaw-2802	1217	23	supra	supra	PROPN
taxlaw-2802	1217	24	part	part	NOUN
taxlaw-2802	1217	25	iv.c	iv.c	VERB
taxlaw-2802	1217	26	.	.	PUNCT
taxlaw-2802	1218	1	249	249	NUM
taxlaw-2802	1218	2	.	.	X
taxlaw-2802	1218	3	31	31	NUM
taxlaw-2802	1218	4	c.f.r	c.f.r	NOUN
taxlaw-2802	1218	5	.	.	PUNCT
taxlaw-2802	1219	1	§	§	PROPN
taxlaw-2802	1219	2	10.35(b)(2)(ii)(a	10.35(b)(2)(ii)(a	NUM
taxlaw-2802	1219	3	)	)	PUNCT
taxlaw-2802	1219	4	(	(	PUNCT
taxlaw-2802	1219	5	2010	2010	NUM
taxlaw-2802	1219	6	)	)	PUNCT
taxlaw-2802	1219	7	.	.	PUNCT
taxlaw-2802	1220	1	250	250	NUM
taxlaw-2802	1220	2	.	.	PUNCT
taxlaw-2802	1221	1	paul	paul	PROPN
taxlaw-2802	1221	2	,	,	PUNCT
taxlaw-2802	1221	3	supra	supra	PROPN
taxlaw-2802	1221	4	note	note	PROPN
taxlaw-2802	1221	5	66	66	NUM
taxlaw-2802	1221	6	,	,	PUNCT
taxlaw-2802	1221	7	at	at	ADP
taxlaw-2802	1221	8	27	27	NUM
taxlaw-2802	1221	9	.	.	PUNCT
taxlaw-2802	1221	10	2011	2011	NUM
taxlaw-2802	1221	11	]	]	PUNCT
taxlaw-2802	1221	12	circular	circular	PROPN
taxlaw-2802	1221	13	argume	argume	PROPN
taxlaw-2802	1221	14	�	�	PROPN
taxlaw-2802	1221	15	t	t	PROPN
taxlaw-2802	1221	16	201	201	NUM
taxlaw-2802	1221	17	new	new	PROPN
taxlaw-2802	1221	18	york	york	PROPN
taxlaw-2802	1221	19	state	state	PROPN
taxlaw-2802	1221	20	bar	bar	PROPN
taxlaw-2802	1221	21	association	association	NOUN
taxlaw-2802	1221	22	’s	’s	PART
taxlaw-2802	1221	23	contention	contention	NOUN
taxlaw-2802	1221	24	does	do	AUX
taxlaw-2802	1221	25	not	not	PART
taxlaw-2802	1221	26	comport	comport	VERB
taxlaw-2802	1221	27	with	with	ADP
taxlaw-2802	1221	28	the	the	DET
taxlaw-2802	1221	29	realities	reality	NOUN
taxlaw-2802	1221	30	of	of	ADP
taxlaw-2802	1221	31	corporate	corporate	ADJ
taxlaw-2802	1221	32	law	law	NOUN
taxlaw-2802	1221	33	practice	practice	NOUN
taxlaw-2802	1221	34	and	and	CCONJ
taxlaw-2802	1221	35	is	be	AUX
taxlaw-2802	1221	36	particularly	particularly	ADV
taxlaw-2802	1221	37	out	out	ADP
taxlaw-2802	1221	38	of	of	ADP
taxlaw-2802	1221	39	place	place	NOUN
taxlaw-2802	1221	40	in	in	ADP
taxlaw-2802	1221	41	a	a	DET
taxlaw-2802	1221	42	discussion	discussion	NOUN
taxlaw-2802	1221	43	of	of	ADP
taxlaw-2802	1221	44	advice	advice	NOUN
taxlaw-2802	1221	45	concerning	concern	VERB
taxlaw-2802	1221	46	corporate	corporate	ADJ
taxlaw-2802	1221	47	tax	tax	NOUN
taxlaw-2802	1221	48	shelters	shelter	NOUN
taxlaw-2802	1221	49	.	.	PUNCT
taxlaw-2802	1222	1	(	(	PUNCT
taxlaw-2802	1222	2	the	the	DET
taxlaw-2802	1222	3	same	same	ADJ
taxlaw-2802	1222	4	is	be	AUX
taxlaw-2802	1222	5	most	most	ADV
taxlaw-2802	1222	6	likely	likely	ADJ
taxlaw-2802	1222	7	also	also	ADV
taxlaw-2802	1222	8	true	true	ADJ
taxlaw-2802	1222	9	in	in	ADP
taxlaw-2802	1222	10	the	the	DET
taxlaw-2802	1222	11	case	case	NOUN
taxlaw-2802	1222	12	of	of	ADP
taxlaw-2802	1222	13	personal	personal	ADJ
taxlaw-2802	1222	14	deals	deal	NOUN
taxlaw-2802	1222	15	done	do	VERB
taxlaw-2802	1222	16	by	by	ADP
taxlaw-2802	1222	17	high	high	ADJ
taxlaw-2802	1222	18	-	-	PUNCT
taxlaw-2802	1222	19	net	net	NOUN
taxlaw-2802	1222	20	-	-	PUNCT
taxlaw-2802	1222	21	worth	worth	NOUN
taxlaw-2802	1222	22	individuals	individual	NOUN
taxlaw-2802	1222	23	.	.	PUNCT
taxlaw-2802	1222	24	)	)	PUNCT
taxlaw-2802	1223	1	accordingly	accordingly	ADV
taxlaw-2802	1223	2	,	,	PUNCT
taxlaw-2802	1223	3	the	the	DET
taxlaw-2802	1223	4	only	only	ADJ
taxlaw-2802	1223	5	time	time	NOUN
taxlaw-2802	1223	6	when	when	SCONJ
taxlaw-2802	1223	7	ultimate	ultimate	ADJ
taxlaw-2802	1223	8	formal	formal	ADJ
taxlaw-2802	1223	9	advice	advice	NOUN
taxlaw-2802	1223	10	on	on	ADP
taxlaw-2802	1223	11	a	a	DET
taxlaw-2802	1223	12	tax	tax	NOUN
taxlaw-2802	1223	13	shelter	shelter	NOUN
taxlaw-2802	1223	14	should	should	AUX
taxlaw-2802	1223	15	not	not	PART
taxlaw-2802	1223	16	reasonably	reasonably	ADV
taxlaw-2802	1223	17	be	be	AUX
taxlaw-2802	1223	18	expected	expect	VERB
taxlaw-2802	1223	19	is	be	AUX
taxlaw-2802	1223	20	if	if	SCONJ
taxlaw-2802	1223	21	a	a	DET
taxlaw-2802	1223	22	proposed	propose	VERB
taxlaw-2802	1223	23	transaction	transaction	NOUN
taxlaw-2802	1223	24	is	be	AUX
taxlaw-2802	1223	25	never	never	ADV
taxlaw-2802	1223	26	consummated	consummate	VERB
taxlaw-2802	1223	27	.	.	PUNCT
taxlaw-2802	1224	1	in	in	ADP
taxlaw-2802	1224	2	such	such	DET
taxlaw-2802	1224	3	a	a	DET
taxlaw-2802	1224	4	case	case	NOUN
taxlaw-2802	1224	5	,	,	PUNCT
taxlaw-2802	1224	6	the	the	DET
taxlaw-2802	1224	7	entire	entire	ADJ
taxlaw-2802	1224	8	question	question	NOUN
taxlaw-2802	1224	9	is	be	AUX
taxlaw-2802	1224	10	moot	moot	ADJ
taxlaw-2802	1224	11	,	,	PUNCT
taxlaw-2802	1224	12	because	because	SCONJ
taxlaw-2802	1224	13	there	there	PRON
taxlaw-2802	1224	14	are	be	VERB
taxlaw-2802	1224	15	no	no	DET
taxlaw-2802	1224	16	tax	tax	NOUN
taxlaw-2802	1224	17	underpayments	underpayment	NOUN
taxlaw-2802	1224	18	(	(	PUNCT
taxlaw-2802	1224	19	and	and	CCONJ
taxlaw-2802	1224	20	therefore	therefore	ADV
taxlaw-2802	1224	21	no	no	DET
taxlaw-2802	1224	22	substantial	substantial	ADJ
taxlaw-2802	1224	23	underpayment	underpayment	ADJ
taxlaw-2802	1224	24	penalties	penalty	NOUN
taxlaw-2802	1224	25	from	from	ADP
taxlaw-2802	1224	26	which	which	PRON
taxlaw-2802	1224	27	to	to	PART
taxlaw-2802	1224	28	be	be	AUX
taxlaw-2802	1224	29	protected	protect	VERB
taxlaw-2802	1224	30	)	)	PUNCT
taxlaw-2802	1224	31	stemming	stem	VERB
taxlaw-2802	1224	32	from	from	ADP
taxlaw-2802	1224	33	deals	deal	NOUN
taxlaw-2802	1224	34	that	that	PRON
taxlaw-2802	1224	35	are	be	AUX
taxlaw-2802	1224	36	never	never	ADV
taxlaw-2802	1224	37	done	do	VERB
taxlaw-2802	1224	38	.	.	PUNCT
taxlaw-2802	1225	1	in	in	ADP
taxlaw-2802	1225	2	the	the	DET
taxlaw-2802	1225	3	spirit	spirit	NOUN
taxlaw-2802	1225	4	of	of	ADP
taxlaw-2802	1225	5	clarity	clarity	NOUN
taxlaw-2802	1225	6	and	and	CCONJ
taxlaw-2802	1225	7	completeness	completeness	NOUN
taxlaw-2802	1225	8	,	,	PUNCT
taxlaw-2802	1225	9	however	however	ADV
taxlaw-2802	1225	10	,	,	PUNCT
taxlaw-2802	1225	11	treasury	treasury	PROPN
taxlaw-2802	1225	12	should	should	AUX
taxlaw-2802	1225	13	consider	consider	VERB
taxlaw-2802	1225	14	amending	amend	VERB
taxlaw-2802	1225	15	circular	circular	ADJ
taxlaw-2802	1225	16	230	230	NUM
taxlaw-2802	1225	17	§	§	PROPN
taxlaw-2802	1225	18	10.35(b)(2)(ii)(a	10.35(b)(2)(ii)(a	NUM
taxlaw-2802	1225	19	)	)	PUNCT
taxlaw-2802	1225	20	to	to	PART
taxlaw-2802	1225	21	state	state	VERB
taxlaw-2802	1225	22	that	that	DET
taxlaw-2802	1225	23	advice	advice	NOUN
taxlaw-2802	1225	24	on	on	ADP
taxlaw-2802	1225	25	proposed	propose	VERB
taxlaw-2802	1225	26	transactions	transaction	NOUN
taxlaw-2802	1225	27	that	that	PRON
taxlaw-2802	1225	28	are	be	AUX
taxlaw-2802	1225	29	never	never	ADV
taxlaw-2802	1225	30	completed	complete	VERB
taxlaw-2802	1225	31	also	also	ADV
taxlaw-2802	1225	32	comes	come	VERB
taxlaw-2802	1225	33	within	within	ADP
taxlaw-2802	1225	34	the	the	DET
taxlaw-2802	1225	35	scope	scope	NOUN
taxlaw-2802	1225	36	of	of	ADP
taxlaw-2802	1225	37	the	the	DET
taxlaw-2802	1225	38	preliminary	preliminary	ADJ
taxlaw-2802	1225	39	advice	advice	NOUN
taxlaw-2802	1225	40	exception	exception	NOUN
taxlaw-2802	1225	41	.	.	PUNCT
taxlaw-2802	1226	1	in	in	ADP
taxlaw-2802	1226	2	any	any	DET
taxlaw-2802	1226	3	event	event	NOUN
taxlaw-2802	1226	4	,	,	PUNCT
taxlaw-2802	1226	5	protecting	protect	VERB
taxlaw-2802	1226	6	the	the	DET
taxlaw-2802	1226	7	normal	normal	ADJ
taxlaw-2802	1226	8	flow	flow	NOUN
taxlaw-2802	1226	9	of	of	ADP
taxlaw-2802	1226	10	informal	informal	ADJ
taxlaw-2802	1226	11	communication	communication	NOUN
taxlaw-2802	1226	12	and	and	CCONJ
taxlaw-2802	1226	13	piecemeal	piecemeal	ADJ
taxlaw-2802	1226	14	advice	advice	NOUN
taxlaw-2802	1226	15	does	do	AUX
taxlaw-2802	1226	16	not	not	PART
taxlaw-2802	1226	17	require	require	VERB
taxlaw-2802	1226	18	or	or	CCONJ
taxlaw-2802	1226	19	justify	justify	VERB
taxlaw-2802	1226	20	allowing	allow	VERB
taxlaw-2802	1226	21	practitioners	practitioner	NOUN
taxlaw-2802	1226	22	to	to	PART
taxlaw-2802	1226	23	opt	opt	VERB
taxlaw-2802	1226	24	out	out	ADP
taxlaw-2802	1226	25	of	of	ADP
taxlaw-2802	1226	26	compliance	compliance	NOUN
taxlaw-2802	1226	27	with	with	ADP
taxlaw-2802	1226	28	the	the	DET
taxlaw-2802	1226	29	covered	covered	ADJ
taxlaw-2802	1226	30	opinion	opinion	NOUN
taxlaw-2802	1226	31	regulations	regulation	NOUN
taxlaw-2802	1226	32	when	when	SCONJ
taxlaw-2802	1226	33	providing	provide	VERB
taxlaw-2802	1226	34	counsel	counsel	NOUN
taxlaw-2802	1226	35	concerning	concern	VERB
taxlaw-2802	1226	36	tax	tax	NOUN
taxlaw-2802	1226	37	shelters	shelter	NOUN
taxlaw-2802	1226	38	.	.	PUNCT
taxlaw-2802	1227	1	next	next	ADV
taxlaw-2802	1227	2	,	,	PUNCT
taxlaw-2802	1227	3	there	there	PRON
taxlaw-2802	1227	4	is	be	VERB
taxlaw-2802	1227	5	once	once	ADV
taxlaw-2802	1227	6	again	again	ADV
taxlaw-2802	1227	7	the	the	DET
taxlaw-2802	1227	8	question	question	NOUN
taxlaw-2802	1227	9	of	of	ADP
taxlaw-2802	1227	10	having	have	VERB
taxlaw-2802	1227	11	to	to	PART
taxlaw-2802	1227	12	cover	cover	VERB
taxlaw-2802	1227	13	all	all	DET
taxlaw-2802	1227	14	significant	significant	ADJ
taxlaw-2802	1227	15	federal	federal	ADJ
taxlaw-2802	1227	16	tax	tax	NOUN
taxlaw-2802	1227	17	issues.251	issues.251	INTJ
taxlaw-2802	1227	18	although	although	SCONJ
taxlaw-2802	1227	19	the	the	DET
taxlaw-2802	1227	20	problem	problem	NOUN
taxlaw-2802	1227	21	of	of	ADP
taxlaw-2802	1227	22	“	"	PUNCT
taxlaw-2802	1227	23	partial	partial	ADJ
taxlaw-2802	1227	24	opinions	opinion	NOUN
taxlaw-2802	1227	25	”	"	PUNCT
taxlaw-2802	1227	26	is	be	AUX
taxlaw-2802	1227	27	particularly	particularly	ADV
taxlaw-2802	1227	28	acute	acute	ADJ
taxlaw-2802	1227	29	in	in	ADP
taxlaw-2802	1227	30	the	the	DET
taxlaw-2802	1227	31	case	case	NOUN
taxlaw-2802	1227	32	of	of	ADP
taxlaw-2802	1227	33	marketed	market	VERB
taxlaw-2802	1227	34	opinions	opinion	NOUN
taxlaw-2802	1227	35	and	and	CCONJ
taxlaw-2802	1227	36	opinions	opinion	NOUN
taxlaw-2802	1227	37	that	that	PRON
taxlaw-2802	1227	38	are	be	AUX
taxlaw-2802	1227	39	either	either	CCONJ
taxlaw-2802	1227	40	subject	subject	ADJ
taxlaw-2802	1227	41	to	to	ADP
taxlaw-2802	1227	42	contractual	contractual	ADJ
taxlaw-2802	1227	43	protection	protection	NOUN
taxlaw-2802	1227	44	or	or	CCONJ
taxlaw-2802	1227	45	subject	subject	NOUN
taxlaw-2802	1227	46	to	to	ADP
taxlaw-2802	1227	47	conditions	condition	NOUN
taxlaw-2802	1227	48	of	of	ADP
taxlaw-2802	1227	49	confidentiality	confidentiality	NOUN
taxlaw-2802	1227	50	,	,	PUNCT
taxlaw-2802	1227	51	the	the	DET
taxlaw-2802	1227	52	potential	potential	NOUN
taxlaw-2802	1227	53	for	for	ADP
taxlaw-2802	1227	54	misusing	misuse	VERB
taxlaw-2802	1227	55	partial	partial	ADJ
taxlaw-2802	1227	56	opinions	opinion	NOUN
taxlaw-2802	1227	57	to	to	PART
taxlaw-2802	1227	58	imbue	imbue	VERB
taxlaw-2802	1227	59	an	an	DET
taxlaw-2802	1227	60	aura	aura	NOUN
taxlaw-2802	1227	61	of	of	ADP
taxlaw-2802	1227	62	legitimacy	legitimacy	NOUN
taxlaw-2802	1227	63	on	on	ADP
taxlaw-2802	1227	64	an	an	DET
taxlaw-2802	1227	65	abusive	abusive	ADJ
taxlaw-2802	1227	66	transaction	transaction	NOUN
taxlaw-2802	1227	67	is	be	AUX
taxlaw-2802	1227	68	not	not	PART
taxlaw-2802	1227	69	confined	confine	VERB
taxlaw-2802	1227	70	to	to	ADP
taxlaw-2802	1227	71	those	those	DET
taxlaw-2802	1227	72	areas	area	NOUN
taxlaw-2802	1227	73	.	.	PUNCT
taxlaw-2802	1228	1	the	the	DET
taxlaw-2802	1228	2	most	most	ADV
taxlaw-2802	1228	3	effective	effective	ADJ
taxlaw-2802	1228	4	means	mean	NOUN
taxlaw-2802	1228	5	by	by	ADP
taxlaw-2802	1228	6	which	which	PRON
taxlaw-2802	1228	7	to	to	PART
taxlaw-2802	1228	8	combat	combat	VERB
taxlaw-2802	1228	9	this	this	DET
taxlaw-2802	1228	10	problem	problem	NOUN
taxlaw-2802	1228	11	is	be	AUX
taxlaw-2802	1228	12	to	to	PART
taxlaw-2802	1228	13	enforce	enforce	VERB
taxlaw-2802	1228	14	the	the	DET
taxlaw-2802	1228	15	requirement	requirement	NOUN
taxlaw-2802	1228	16	to	to	PART
taxlaw-2802	1228	17	cover	cover	VERB
taxlaw-2802	1228	18	all	all	DET
taxlaw-2802	1228	19	significant	significant	ADJ
taxlaw-2802	1228	20	federal	federal	ADJ
taxlaw-2802	1228	21	tax	tax	NOUN
taxlaw-2802	1228	22	issues	issue	NOUN
taxlaw-2802	1228	23	in	in	ADP
taxlaw-2802	1228	24	the	the	DET
taxlaw-2802	1228	25	context	context	NOUN
taxlaw-2802	1228	26	of	of	ADP
taxlaw-2802	1228	27	all	all	DET
taxlaw-2802	1228	28	tax	tax	NOUN
taxlaw-2802	1228	29	shelter	shelter	NOUN
taxlaw-2802	1228	30	advice	advice	NOUN
taxlaw-2802	1228	31	(	(	PUNCT
taxlaw-2802	1228	32	other	other	ADJ
taxlaw-2802	1228	33	than	than	ADP
taxlaw-2802	1228	34	advice	advice	NOUN
taxlaw-2802	1228	35	that	that	PRON
taxlaw-2802	1228	36	comes	come	VERB
taxlaw-2802	1228	37	within	within	ADP
taxlaw-2802	1228	38	the	the	DET
taxlaw-2802	1228	39	preliminary	preliminary	ADJ
taxlaw-2802	1228	40	advice	advice	NOUN
taxlaw-2802	1228	41	exception	exception	NOUN
taxlaw-2802	1228	42	discussed	discuss	VERB
taxlaw-2802	1228	43	above	above	ADP
taxlaw-2802	1228	44	)	)	PUNCT
taxlaw-2802	1228	45	.	.	PUNCT
taxlaw-2802	1229	1	this	this	PRON
taxlaw-2802	1229	2	is	be	AUX
taxlaw-2802	1229	3	not	not	PART
taxlaw-2802	1229	4	to	to	PART
taxlaw-2802	1229	5	suggest	suggest	VERB
taxlaw-2802	1229	6	that	that	SCONJ
taxlaw-2802	1229	7	the	the	DET
taxlaw-2802	1229	8	concerns	concern	NOUN
taxlaw-2802	1229	9	inherent	inherent	ADJ
taxlaw-2802	1229	10	in	in	ADP
taxlaw-2802	1229	11	limiting	limit	VERB
taxlaw-2802	1229	12	a	a	DET
taxlaw-2802	1229	13	practitioner	practitioner	NOUN
taxlaw-2802	1229	14	’s	’s	PART
taxlaw-2802	1229	15	ability	ability	NOUN
taxlaw-2802	1229	16	to	to	PART
taxlaw-2802	1229	17	distinguish	distinguish	VERB
taxlaw-2802	1229	18	between	between	ADP
taxlaw-2802	1229	19	important	important	ADJ
taxlaw-2802	1229	20	and	and	CCONJ
taxlaw-2802	1229	21	unimportant	unimportant	ADJ
taxlaw-2802	1229	22	issues	issue	NOUN
taxlaw-2802	1229	23	are	be	AUX
taxlaw-2802	1229	24	not	not	PART
taxlaw-2802	1229	25	real	real	ADJ
taxlaw-2802	1229	26	or	or	CCONJ
taxlaw-2802	1229	27	significant	significant	ADJ
taxlaw-2802	1229	28	.	.	PUNCT
taxlaw-2802	1230	1	as	as	SCONJ
taxlaw-2802	1230	2	discussed	discuss	VERB
taxlaw-2802	1230	3	above,252	above,252	NOUN
taxlaw-2802	1230	4	this	this	DET
taxlaw-2802	1230	5	rule	rule	NOUN
taxlaw-2802	1230	6	places	place	VERB
taxlaw-2802	1230	7	substantial	substantial	ADJ
taxlaw-2802	1230	8	burdens	burden	NOUN
taxlaw-2802	1230	9	on	on	ADP
taxlaw-2802	1230	10	both	both	DET
taxlaw-2802	1230	11	practitioners	practitioner	NOUN
taxlaw-2802	1230	12	and	and	CCONJ
taxlaw-2802	1230	13	clients	client	NOUN
taxlaw-2802	1230	14	,	,	PUNCT
taxlaw-2802	1230	15	and	and	CCONJ
taxlaw-2802	1230	16	,	,	PUNCT
taxlaw-2802	1230	17	for	for	ADP
taxlaw-2802	1230	18	this	this	DET
taxlaw-2802	1230	19	reason	reason	NOUN
taxlaw-2802	1230	20	,	,	PUNCT
taxlaw-2802	1230	21	it	it	PRON
taxlaw-2802	1230	22	is	be	AUX
taxlaw-2802	1230	23	imperative	imperative	ADJ
taxlaw-2802	1230	24	that	that	SCONJ
taxlaw-2802	1230	25	the	the	DET
taxlaw-2802	1230	26	rule	rule	NOUN
taxlaw-2802	1230	27	not	not	PART
taxlaw-2802	1230	28	be	be	AUX
taxlaw-2802	1230	29	applied	apply	VERB
taxlaw-2802	1230	30	in	in	ADP
taxlaw-2802	1230	31	anything	anything	PRON
taxlaw-2802	1230	32	other	other	ADJ
taxlaw-2802	1230	33	than	than	ADP
taxlaw-2802	1230	34	the	the	DET
taxlaw-2802	1230	35	tax	tax	NOUN
taxlaw-2802	1230	36	shelter	shelter	NOUN
taxlaw-2802	1230	37	context	context	NOUN
taxlaw-2802	1230	38	.	.	PUNCT
taxlaw-2802	1231	1	in	in	ADP
taxlaw-2802	1231	2	the	the	DET
taxlaw-2802	1231	3	specific	specific	ADJ
taxlaw-2802	1231	4	case	case	NOUN
taxlaw-2802	1231	5	of	of	ADP
taxlaw-2802	1231	6	tax	tax	NOUN
taxlaw-2802	1231	7	shelters	shelter	NOUN
taxlaw-2802	1231	8	,	,	PUNCT
taxlaw-2802	1231	9	however	however	ADV
taxlaw-2802	1231	10	,	,	PUNCT
taxlaw-2802	1231	11	the	the	DET
taxlaw-2802	1231	12	trade	trade	NOUN
taxlaw-2802	1231	13	-	-	PUNCT
taxlaw-2802	1231	14	offs	off	NOUN
taxlaw-2802	1231	15	between	between	ADP
taxlaw-2802	1231	16	the	the	DET
taxlaw-2802	1231	17	regulation	regulation	NOUN
taxlaw-2802	1231	18	’s	’s	PART
taxlaw-2802	1231	19	burdens	burden	NOUN
taxlaw-2802	1231	20	and	and	CCONJ
taxlaw-2802	1231	21	its	its	PRON
taxlaw-2802	1231	22	deterrent	deterrent	NOUN
taxlaw-2802	1231	23	effects	effect	NOUN
taxlaw-2802	1231	24	are	be	AUX
taxlaw-2802	1231	25	unfortunately	unfortunately	ADV
taxlaw-2802	1231	26	justified	justify	VERB
taxlaw-2802	1231	27	by	by	ADP
taxlaw-2802	1231	28	historical	historical	ADJ
taxlaw-2802	1231	29	experience	experience	NOUN
taxlaw-2802	1231	30	.	.	PUNCT
taxlaw-2802	1232	1	as	as	SCONJ
taxlaw-2802	1232	2	professor	professor	PROPN
taxlaw-2802	1232	3	scott	scott	PROPN
taxlaw-2802	1232	4	schumacher	schumacher	PROPN
taxlaw-2802	1232	5	has	have	AUX
taxlaw-2802	1232	6	stated	state	VERB
taxlaw-2802	1232	7	,	,	PUNCT
taxlaw-2802	1232	8	“	"	PUNCT
taxlaw-2802	1232	9	[	[	X
taxlaw-2802	1232	10	t]he	t]he	ADV
taxlaw-2802	1232	11	tax	tax	NOUN
taxlaw-2802	1232	12	shelter	shelter	NOUN
taxlaw-2802	1232	13	boom	boom	NOUN
taxlaw-2802	1232	14	and	and	CCONJ
taxlaw-2802	1232	15	related	related	ADJ
taxlaw-2802	1232	16	problems	problem	NOUN
taxlaw-2802	1232	17	could	could	AUX
taxlaw-2802	1232	18	not	not	PART
taxlaw-2802	1232	19	have	have	AUX
taxlaw-2802	1232	20	occurred	occur	VERB
taxlaw-2802	1232	21	without	without	ADP
taxlaw-2802	1232	22	lawyers	lawyer	NOUN
taxlaw-2802	1232	23	and	and	CCONJ
taxlaw-2802	1232	24	accountants	accountant	NOUN
taxlaw-2802	1232	25	.	.	PUNCT
taxlaw-2802	1233	1	thus	thus	ADV
taxlaw-2802	1233	2	,	,	PUNCT
taxlaw-2802	1233	3	if	if	SCONJ
taxlaw-2802	1233	4	tax	tax	NOUN
taxlaw-2802	1233	5	professionals	professional	NOUN
taxlaw-2802	1233	6	and	and	CCONJ
taxlaw-2802	1233	7	taxpayers	taxpayer	NOUN
taxlaw-2802	1233	8	are	be	AUX
taxlaw-2802	1233	9	stymied	stymie	VERB
taxlaw-2802	1233	10	by	by	ADP
taxlaw-2802	1233	11	the	the	DET
taxlaw-2802	1233	12	government	government	NOUN
taxlaw-2802	1233	13	’s	’s	PART
taxlaw-2802	1233	14	actions	action	NOUN
taxlaw-2802	1233	15	in	in	ADP
taxlaw-2802	1233	16	this	this	DET
taxlaw-2802	1233	17	area	area	NOUN
taxlaw-2802	1233	18	,	,	PUNCT
taxlaw-2802	1233	19	we	we	PRON
taxlaw-2802	1233	20	have	have	VERB
taxlaw-2802	1233	21	ourselves	ourselves	PRON
taxlaw-2802	1233	22	primarily	primarily	ADV
taxlaw-2802	1233	23	to	to	PART
taxlaw-2802	1233	24	blame	blame	VERB
taxlaw-2802	1233	25	.	.	PUNCT
taxlaw-2802	1234	1	”253	”253	X
taxlaw-2802	1234	2	tax	tax	NOUN
taxlaw-2802	1234	3	practitioners	practitioner	NOUN
taxlaw-2802	1234	4	should	should	AUX
taxlaw-2802	1234	5	not	not	PART
taxlaw-2802	1234	6	be	be	AUX
taxlaw-2802	1234	7	able	able	ADJ
taxlaw-2802	1234	8	to	to	PART
taxlaw-2802	1234	9	opt	opt	VERB
taxlaw-2802	1234	10	out	out	ADP
taxlaw-2802	1234	11	of	of	ADP
taxlaw-2802	1234	12	the	the	DET
taxlaw-2802	1234	13	covered	covered	ADJ
taxlaw-2802	1234	14	opinion	opinion	NOUN
taxlaw-2802	1234	15	regulations	regulation	NOUN
taxlaw-2802	1234	16	to	to	PART
taxlaw-2802	1234	17	avoid	avoid	VERB
taxlaw-2802	1234	18	covering	cover	VERB
taxlaw-2802	1234	19	all	all	DET
taxlaw-2802	1234	20	significant	significant	ADJ
taxlaw-2802	1234	21	federal	federal	ADJ
taxlaw-2802	1234	22	tax	tax	NOUN
taxlaw-2802	1234	23	issues	issue	NOUN
taxlaw-2802	1234	24	when	when	SCONJ
taxlaw-2802	1234	25	advising	advise	VERB
taxlaw-2802	1234	26	on	on	ADP
taxlaw-2802	1234	27	tax	tax	NOUN
taxlaw-2802	1234	28	shelters	shelter	NOUN
taxlaw-2802	1234	29	.	.	PUNCT
taxlaw-2802	1235	1	251	251	NUM
taxlaw-2802	1235	2	.	.	PUNCT
taxlaw-2802	1236	1	this	this	DET
taxlaw-2802	1236	2	requirement	requirement	NOUN
taxlaw-2802	1236	3	for	for	ADP
taxlaw-2802	1236	4	covered	covered	ADJ
taxlaw-2802	1236	5	opinions	opinion	NOUN
taxlaw-2802	1236	6	is	be	AUX
taxlaw-2802	1236	7	set	set	VERB
taxlaw-2802	1236	8	forth	forth	ADV
taxlaw-2802	1236	9	in	in	ADP
taxlaw-2802	1236	10	31	31	NUM
taxlaw-2802	1236	11	c.f.r	c.f.r	NOUN
taxlaw-2802	1236	12	.	.	PUNCT
taxlaw-2802	1237	1	§	§	PROPN
taxlaw-2802	1237	2	10.35(c)(3)(i	10.35(c)(3)(i	NUM
taxlaw-2802	1237	3	)	)	PUNCT
taxlaw-2802	1237	4	(	(	PUNCT
taxlaw-2802	1237	5	2010	2010	NUM
taxlaw-2802	1237	6	)	)	PUNCT
taxlaw-2802	1237	7	.	.	PUNCT
taxlaw-2802	1238	1	for	for	ADP
taxlaw-2802	1238	2	a	a	DET
taxlaw-2802	1238	3	description	description	NOUN
taxlaw-2802	1238	4	of	of	ADP
taxlaw-2802	1238	5	what	what	PRON
taxlaw-2802	1238	6	constitutes	constitute	VERB
taxlaw-2802	1238	7	a	a	DET
taxlaw-2802	1238	8	“	"	PUNCT
taxlaw-2802	1238	9	significant	significant	ADJ
taxlaw-2802	1238	10	federal	federal	ADJ
taxlaw-2802	1238	11	tax	tax	NOUN
taxlaw-2802	1238	12	issue	issue	NOUN
taxlaw-2802	1238	13	”	"	PUNCT
taxlaw-2802	1238	14	under	under	ADP
taxlaw-2802	1238	15	circular	circular	ADJ
taxlaw-2802	1238	16	230	230	NUM
taxlaw-2802	1238	17	,	,	PUNCT
taxlaw-2802	1238	18	see	see	VERB
taxlaw-2802	1238	19	supra	supra	PROPN
taxlaw-2802	1238	20	note	note	PROPN
taxlaw-2802	1238	21	8	8	NUM
taxlaw-2802	1238	22	.	.	PUNCT
taxlaw-2802	1238	23	252	252	NUM
taxlaw-2802	1238	24	.	.	PUNCT
taxlaw-2802	1239	1	see	see	VERB
taxlaw-2802	1239	2	supra	supra	PROPN
taxlaw-2802	1239	3	part	part	NOUN
taxlaw-2802	1239	4	iv.d	iv.d	ADJ
taxlaw-2802	1239	5	.	.	PROPN
taxlaw-2802	1239	6	253	253	NUM
taxlaw-2802	1239	7	.	.	PUNCT
taxlaw-2802	1240	1	schumacher	schumacher	PROPN
taxlaw-2802	1240	2	,	,	PUNCT
taxlaw-2802	1240	3	supra	supra	PROPN
taxlaw-2802	1240	4	note	note	PROPN
taxlaw-2802	1240	5	72	72	NUM
taxlaw-2802	1240	6	,	,	PUNCT
taxlaw-2802	1240	7	at	at	ADP
taxlaw-2802	1240	8	100	100	NUM
taxlaw-2802	1240	9	-	-	SYM
taxlaw-2802	1240	10	01	01	NUM
taxlaw-2802	1240	11	(	(	PUNCT
taxlaw-2802	1240	12	citations	citation	NOUN
taxlaw-2802	1240	13	omitted	omit	VERB
taxlaw-2802	1240	14	)	)	PUNCT
taxlaw-2802	1240	15	.	.	PUNCT
taxlaw-2802	1241	1	columbia	columbia	PROPN
taxlaw-2802	1241	2	jour	jour	PROPN
taxlaw-2802	1241	3	�	�	PROPN
taxlaw-2802	1241	4	al	al	PROPN
taxlaw-2802	1241	5	of	of	ADP
taxlaw-2802	1241	6	tax	tax	NOUN
taxlaw-2802	1241	7	law	law	NOUN
taxlaw-2802	1241	8	[	[	X
taxlaw-2802	1241	9	vol	vol	NOUN
taxlaw-2802	1241	10	2:150	2:150	NUM
taxlaw-2802	1241	11	202	202	NUM
taxlaw-2802	1241	12	for	for	ADP
taxlaw-2802	1241	13	all	all	PRON
taxlaw-2802	1241	14	of	of	ADP
taxlaw-2802	1241	15	these	these	DET
taxlaw-2802	1241	16	reasons	reason	NOUN
taxlaw-2802	1241	17	,	,	PUNCT
taxlaw-2802	1241	18	after	after	SCONJ
taxlaw-2802	1241	19	the	the	DET
taxlaw-2802	1241	20	covered	covered	ADJ
taxlaw-2802	1241	21	opinion	opinion	NOUN
taxlaw-2802	1241	22	regulations	regulation	NOUN
taxlaw-2802	1241	23	are	be	AUX
taxlaw-2802	1241	24	revised	revise	VERB
taxlaw-2802	1241	25	to	to	PART
taxlaw-2802	1241	26	apply	apply	VERB
taxlaw-2802	1241	27	only	only	ADV
taxlaw-2802	1241	28	to	to	ADP
taxlaw-2802	1241	29	tax	tax	NOUN
taxlaw-2802	1241	30	shelter	shelter	NOUN
taxlaw-2802	1241	31	advice	advice	NOUN
taxlaw-2802	1241	32	,	,	PUNCT
taxlaw-2802	1241	33	the	the	DET
taxlaw-2802	1241	34	ability	ability	NOUN
taxlaw-2802	1241	35	to	to	PART
taxlaw-2802	1241	36	opt	opt	VERB
taxlaw-2802	1241	37	out	out	ADP
taxlaw-2802	1241	38	of	of	ADP
taxlaw-2802	1241	39	compliance	compliance	NOUN
taxlaw-2802	1241	40	with	with	ADP
taxlaw-2802	1241	41	the	the	DET
taxlaw-2802	1241	42	regulations	regulation	NOUN
taxlaw-2802	1241	43	should	should	AUX
taxlaw-2802	1241	44	be	be	AUX
taxlaw-2802	1241	45	removed	remove	VERB
taxlaw-2802	1241	46	.	.	PUNCT
taxlaw-2802	1242	1	vi	vi	X
taxlaw-2802	1242	2	.	.	NOUN
taxlaw-2802	1242	3	conclusion	conclusion	NOUN
taxlaw-2802	1242	4	though	though	SCONJ
taxlaw-2802	1242	5	some	some	DET
taxlaw-2802	1242	6	members	member	NOUN
taxlaw-2802	1242	7	of	of	ADP
taxlaw-2802	1242	8	the	the	DET
taxlaw-2802	1242	9	tax	tax	NOUN
taxlaw-2802	1242	10	bar	bar	NOUN
taxlaw-2802	1242	11	may	may	AUX
taxlaw-2802	1242	12	suspect	suspect	VERB
taxlaw-2802	1242	13	otherwise	otherwise	ADV
taxlaw-2802	1242	14	,	,	PUNCT
taxlaw-2802	1242	15	the	the	DET
taxlaw-2802	1242	16	covered	covered	ADJ
taxlaw-2802	1242	17	opinion	opinion	NOUN
taxlaw-2802	1242	18	regulations	regulation	NOUN
taxlaw-2802	1242	19	did	do	AUX
taxlaw-2802	1242	20	not	not	PART
taxlaw-2802	1242	21	emerge	emerge	VERB
taxlaw-2802	1242	22	as	as	ADP
taxlaw-2802	1242	23	part	part	NOUN
taxlaw-2802	1242	24	of	of	ADP
taxlaw-2802	1242	25	a	a	DET
taxlaw-2802	1242	26	nefarious	nefarious	ADJ
taxlaw-2802	1242	27	plot	plot	NOUN
taxlaw-2802	1242	28	to	to	PART
taxlaw-2802	1242	29	wreak	wreak	VERB
taxlaw-2802	1242	30	havoc	havoc	NOUN
taxlaw-2802	1242	31	on	on	ADP
taxlaw-2802	1242	32	the	the	DET
taxlaw-2802	1242	33	practice	practice	NOUN
taxlaw-2802	1242	34	of	of	ADP
taxlaw-2802	1242	35	tax	tax	NOUN
taxlaw-2802	1242	36	law	law	NOUN
taxlaw-2802	1242	37	.	.	PUNCT
taxlaw-2802	1243	1	rather	rather	ADV
taxlaw-2802	1243	2	,	,	PUNCT
taxlaw-2802	1243	3	the	the	DET
taxlaw-2802	1243	4	regulations	regulation	NOUN
taxlaw-2802	1243	5	are	be	AUX
taxlaw-2802	1243	6	an	an	DET
taxlaw-2802	1243	7	unfortunately	unfortunately	ADV
taxlaw-2802	1243	8	necessary	necessary	ADJ
taxlaw-2802	1243	9	response	response	NOUN
taxlaw-2802	1243	10	to	to	ADP
taxlaw-2802	1243	11	the	the	DET
taxlaw-2802	1243	12	egregious	egregious	ADJ
taxlaw-2802	1243	13	behavior	behavior	NOUN
taxlaw-2802	1243	14	of	of	ADP
taxlaw-2802	1243	15	tax	tax	NOUN
taxlaw-2802	1243	16	practitioners	practitioner	NOUN
taxlaw-2802	1243	17	whose	whose	DET
taxlaw-2802	1243	18	unsound	unsound	ADJ
taxlaw-2802	1243	19	legal	legal	ADJ
taxlaw-2802	1243	20	opinions	opinion	NOUN
taxlaw-2802	1243	21	facilitated	facilitate	VERB
taxlaw-2802	1243	22	the	the	DET
taxlaw-2802	1243	23	rise	rise	NOUN
taxlaw-2802	1243	24	of	of	ADP
taxlaw-2802	1243	25	abusive	abusive	ADJ
taxlaw-2802	1243	26	corporate	corporate	ADJ
taxlaw-2802	1243	27	tax	tax	NOUN
taxlaw-2802	1243	28	shelters	shelter	NOUN
taxlaw-2802	1243	29	in	in	ADP
taxlaw-2802	1243	30	the	the	DET
taxlaw-2802	1243	31	1990s	1990s	NUM
taxlaw-2802	1243	32	.	.	PUNCT
taxlaw-2802	1244	1	the	the	DET
taxlaw-2802	1244	2	regulations	regulation	NOUN
taxlaw-2802	1244	3	have	have	AUX
taxlaw-2802	1244	4	been	be	AUX
taxlaw-2802	1244	5	effective	effective	ADJ
taxlaw-2802	1244	6	at	at	ADP
taxlaw-2802	1244	7	curbing	curb	VERB
taxlaw-2802	1244	8	abusive	abusive	ADJ
taxlaw-2802	1244	9	shelter	shelter	NOUN
taxlaw-2802	1244	10	activity	activity	NOUN
taxlaw-2802	1244	11	because	because	SCONJ
taxlaw-2802	1244	12	they	they	PRON
taxlaw-2802	1244	13	have	have	AUX
taxlaw-2802	1244	14	both	both	PRON
taxlaw-2802	1244	15	proscribed	proscribe	VERB
taxlaw-2802	1244	16	those	those	DET
taxlaw-2802	1244	17	unscrupulous	unscrupulous	ADJ
taxlaw-2802	1244	18	opinion	opinion	NOUN
taxlaw-2802	1244	19	practices	practice	NOUN
taxlaw-2802	1244	20	and	and	CCONJ
taxlaw-2802	1244	21	created	create	VERB
taxlaw-2802	1244	22	incentives	incentive	NOUN
taxlaw-2802	1244	23	that	that	PRON
taxlaw-2802	1244	24	cause	cause	VERB
taxlaw-2802	1244	25	practitioners	practitioner	NOUN
taxlaw-2802	1244	26	to	to	PART
taxlaw-2802	1244	27	dissuade	dissuade	VERB
taxlaw-2802	1244	28	their	their	PRON
taxlaw-2802	1244	29	clients	client	NOUN
taxlaw-2802	1244	30	from	from	ADP
taxlaw-2802	1244	31	investing	invest	VERB
taxlaw-2802	1244	32	in	in	ADP
taxlaw-2802	1244	33	unduly	unduly	ADV
taxlaw-2802	1244	34	aggressive	aggressive	ADJ
taxlaw-2802	1244	35	transactions	transaction	NOUN
taxlaw-2802	1244	36	.	.	PUNCT
taxlaw-2802	1245	1	it	it	PRON
taxlaw-2802	1245	2	is	be	AUX
taxlaw-2802	1245	3	too	too	ADV
taxlaw-2802	1245	4	bad	bad	ADJ
taxlaw-2802	1245	5	that	that	SCONJ
taxlaw-2802	1245	6	the	the	DET
taxlaw-2802	1245	7	new	new	ADJ
taxlaw-2802	1245	8	strict	strict	ADJ
taxlaw-2802	1245	9	liability	liability	NOUN
taxlaw-2802	1245	10	penalty	penalty	NOUN
taxlaw-2802	1245	11	for	for	ADP
taxlaw-2802	1245	12	noneconomic	noneconomic	ADJ
taxlaw-2802	1245	13	-	-	PUNCT
taxlaw-2802	1245	14	substance	substance	NOUN
taxlaw-2802	1245	15	transactions	transaction	NOUN
taxlaw-2802	1245	16	may	may	AUX
taxlaw-2802	1245	17	reduce	reduce	VERB
taxlaw-2802	1245	18	the	the	DET
taxlaw-2802	1245	19	future	future	ADJ
taxlaw-2802	1245	20	effectiveness	effectiveness	NOUN
taxlaw-2802	1245	21	of	of	ADP
taxlaw-2802	1245	22	those	those	DET
taxlaw-2802	1245	23	incentives	incentive	NOUN
taxlaw-2802	1245	24	that	that	PRON
taxlaw-2802	1245	25	directly	directly	ADV
taxlaw-2802	1245	26	encourage	encourage	VERB
taxlaw-2802	1245	27	good	good	ADJ
taxlaw-2802	1245	28	taxpayer	taxpayer	NOUN
taxlaw-2802	1245	29	behavior	behavior	NOUN
taxlaw-2802	1245	30	.	.	PUNCT
taxlaw-2802	1246	1	even	even	ADV
taxlaw-2802	1246	2	if	if	SCONJ
taxlaw-2802	1246	3	that	that	PRON
taxlaw-2802	1246	4	occurs	occur	VERB
taxlaw-2802	1246	5	,	,	PUNCT
taxlaw-2802	1246	6	however	however	ADV
taxlaw-2802	1246	7	,	,	PUNCT
taxlaw-2802	1246	8	the	the	DET
taxlaw-2802	1246	9	covered	covered	ADJ
taxlaw-2802	1246	10	opinion	opinion	NOUN
taxlaw-2802	1246	11	regulations	regulation	NOUN
taxlaw-2802	1246	12	will	will	AUX
taxlaw-2802	1246	13	remain	remain	VERB
taxlaw-2802	1246	14	needed	need	VERB
taxlaw-2802	1246	15	to	to	PART
taxlaw-2802	1246	16	discourage	discourage	VERB
taxlaw-2802	1246	17	the	the	DET
taxlaw-2802	1246	18	bad	bad	ADJ
taxlaw-2802	1246	19	practitioner	practitioner	NOUN
taxlaw-2802	1246	20	behavior	behavior	NOUN
taxlaw-2802	1246	21	that	that	PRON
taxlaw-2802	1246	22	gave	give	VERB
taxlaw-2802	1246	23	rise	rise	NOUN
taxlaw-2802	1246	24	to	to	ADP
taxlaw-2802	1246	25	their	their	PRON
taxlaw-2802	1246	26	promulgation	promulgation	NOUN
taxlaw-2802	1246	27	in	in	ADP
taxlaw-2802	1246	28	the	the	DET
taxlaw-2802	1246	29	first	first	ADJ
taxlaw-2802	1246	30	place	place	NOUN
taxlaw-2802	1246	31	.	.	PUNCT
taxlaw-2802	1247	1	despite	despite	SCONJ
taxlaw-2802	1247	2	their	their	PRON
taxlaw-2802	1247	3	effectiveness	effectiveness	NOUN
taxlaw-2802	1247	4	and	and	CCONJ
taxlaw-2802	1247	5	the	the	DET
taxlaw-2802	1247	6	importance	importance	NOUN
taxlaw-2802	1247	7	of	of	ADP
taxlaw-2802	1247	8	their	their	PRON
taxlaw-2802	1247	9	role	role	NOUN
taxlaw-2802	1247	10	,	,	PUNCT
taxlaw-2802	1247	11	the	the	DET
taxlaw-2802	1247	12	covered	covered	ADJ
taxlaw-2802	1247	13	opinion	opinion	NOUN
taxlaw-2802	1247	14	regulations	regulation	NOUN
taxlaw-2802	1247	15	are	be	AUX
taxlaw-2802	1247	16	not	not	PART
taxlaw-2802	1247	17	without	without	ADP
taxlaw-2802	1247	18	substantial	substantial	ADJ
taxlaw-2802	1247	19	flaws	flaw	NOUN
taxlaw-2802	1247	20	.	.	PUNCT
taxlaw-2802	1248	1	in	in	ADP
taxlaw-2802	1248	2	an	an	DET
taxlaw-2802	1248	3	effort	effort	NOUN
taxlaw-2802	1248	4	to	to	PART
taxlaw-2802	1248	5	ensure	ensure	VERB
taxlaw-2802	1248	6	the	the	DET
taxlaw-2802	1248	7	covered	covered	ADJ
taxlaw-2802	1248	8	opinion	opinion	NOUN
taxlaw-2802	1248	9	regulations	regulation	NOUN
taxlaw-2802	1248	10	apply	apply	VERB
taxlaw-2802	1248	11	to	to	ADP
taxlaw-2802	1248	12	advice	advice	NOUN
taxlaw-2802	1248	13	concerning	concern	VERB
taxlaw-2802	1248	14	all	all	DET
taxlaw-2802	1248	15	potentially	potentially	ADV
taxlaw-2802	1248	16	abusive	abusive	ADJ
taxlaw-2802	1248	17	transactions	transaction	NOUN
taxlaw-2802	1248	18	,	,	PUNCT
taxlaw-2802	1248	19	the	the	DET
taxlaw-2802	1248	20	regulations	regulation	NOUN
taxlaw-2802	1248	21	were	be	AUX
taxlaw-2802	1248	22	written	write	VERB
taxlaw-2802	1248	23	so	so	ADV
taxlaw-2802	1248	24	broadly	broadly	ADV
taxlaw-2802	1248	25	that	that	SCONJ
taxlaw-2802	1248	26	they	they	PRON
taxlaw-2802	1248	27	unnecessarily	unnecessarily	ADV
taxlaw-2802	1248	28	impose	impose	VERB
taxlaw-2802	1248	29	on	on	ADP
taxlaw-2802	1248	30	virtually	virtually	ADV
taxlaw-2802	1248	31	all	all	PRON
taxlaw-2802	1248	32	tax	tax	NOUN
taxlaw-2802	1248	33	advice	advice	NOUN
taxlaw-2802	1248	34	—	—	PUNCT
taxlaw-2802	1248	35	even	even	ADV
taxlaw-2802	1248	36	routine	routine	ADJ
taxlaw-2802	1248	37	advice	advice	NOUN
taxlaw-2802	1248	38	concerning	concern	VERB
taxlaw-2802	1248	39	plainly	plainly	ADV
taxlaw-2802	1248	40	legitimate	legitimate	ADJ
taxlaw-2802	1248	41	tax	tax	NOUN
taxlaw-2802	1248	42	planning	planning	NOUN
taxlaw-2802	1248	43	.	.	PUNCT
taxlaw-2802	1249	1	this	this	PRON
taxlaw-2802	1249	2	has	have	AUX
taxlaw-2802	1249	3	created	create	VERB
taxlaw-2802	1249	4	a	a	DET
taxlaw-2802	1249	5	number	number	NOUN
taxlaw-2802	1249	6	of	of	ADP
taxlaw-2802	1249	7	burdens	burden	NOUN
taxlaw-2802	1249	8	on	on	ADP
taxlaw-2802	1249	9	the	the	DET
taxlaw-2802	1249	10	provision	provision	NOUN
taxlaw-2802	1249	11	of	of	ADP
taxlaw-2802	1249	12	sound	sound	ADJ
taxlaw-2802	1249	13	tax	tax	NOUN
taxlaw-2802	1249	14	counsel	counsel	NOUN
taxlaw-2802	1249	15	outside	outside	ADP
taxlaw-2802	1249	16	the	the	DET
taxlaw-2802	1249	17	shelter	shelter	NOUN
taxlaw-2802	1249	18	context	context	NOUN
taxlaw-2802	1249	19	,	,	PUNCT
taxlaw-2802	1249	20	which	which	PRON
taxlaw-2802	1249	21	has	have	VERB
taxlaw-2802	1249	22	disadvantaged	disadvantaged	ADJ
taxlaw-2802	1249	23	practitioner	practitioner	NOUN
taxlaw-2802	1249	24	and	and	CCONJ
taxlaw-2802	1249	25	client	client	NOUN
taxlaw-2802	1249	26	alike	alike	ADV
taxlaw-2802	1249	27	.	.	PUNCT
taxlaw-2802	1250	1	to	to	PART
taxlaw-2802	1250	2	remedy	remedy	VERB
taxlaw-2802	1250	3	those	those	DET
taxlaw-2802	1250	4	problems	problem	NOUN
taxlaw-2802	1250	5	,	,	PUNCT
taxlaw-2802	1250	6	the	the	DET
taxlaw-2802	1250	7	scope	scope	NOUN
taxlaw-2802	1250	8	of	of	ADP
taxlaw-2802	1250	9	the	the	DET
taxlaw-2802	1250	10	covered	cover	VERB
taxlaw-2802	1250	11	opinion	opinion	NOUN
taxlaw-2802	1250	12	regulations	regulation	NOUN
taxlaw-2802	1250	13	must	must	AUX
taxlaw-2802	1250	14	be	be	AUX
taxlaw-2802	1250	15	realigned	realign	VERB
taxlaw-2802	1250	16	so	so	SCONJ
taxlaw-2802	1250	17	that	that	SCONJ
taxlaw-2802	1250	18	the	the	DET
taxlaw-2802	1250	19	regulations	regulation	NOUN
taxlaw-2802	1250	20	cover	cover	VERB
taxlaw-2802	1250	21	all	all	DET
taxlaw-2802	1250	22	tax	tax	NOUN
taxlaw-2802	1250	23	shelter	shelter	NOUN
taxlaw-2802	1250	24	advice	advice	NOUN
taxlaw-2802	1250	25	,	,	PUNCT
taxlaw-2802	1250	26	but	but	CCONJ
taxlaw-2802	1250	27	no	no	DET
taxlaw-2802	1250	28	other	other	ADJ
taxlaw-2802	1250	29	tax	tax	NOUN
taxlaw-2802	1250	30	advice	advice	NOUN
taxlaw-2802	1250	31	.	.	PUNCT
taxlaw-2802	1251	1	this	this	DET
taxlaw-2802	1251	2	article	article	NOUN
taxlaw-2802	1251	3	recommends	recommend	VERB
taxlaw-2802	1251	4	a	a	DET
taxlaw-2802	1251	5	specific	specific	ADJ
taxlaw-2802	1251	6	revision	revision	NOUN
taxlaw-2802	1251	7	to	to	ADP
taxlaw-2802	1251	8	the	the	DET
taxlaw-2802	1251	9	definition	definition	NOUN
taxlaw-2802	1251	10	of	of	ADP
taxlaw-2802	1251	11	a	a	DET
taxlaw-2802	1251	12	“	"	PUNCT
taxlaw-2802	1251	13	covered	covered	ADJ
taxlaw-2802	1251	14	opinion	opinion	NOUN
taxlaw-2802	1251	15	”	"	PUNCT
taxlaw-2802	1251	16	under	under	ADP
taxlaw-2802	1251	17	the	the	DET
taxlaw-2802	1251	18	regulations	regulation	NOUN
taxlaw-2802	1251	19	,	,	PUNCT
taxlaw-2802	1251	20	to	to	PART
taxlaw-2802	1251	21	accomplish	accomplish	VERB
taxlaw-2802	1251	22	this	this	PRON
taxlaw-2802	1251	23	.	.	PUNCT
taxlaw-2802	1252	1	if	if	SCONJ
taxlaw-2802	1252	2	that	that	DET
taxlaw-2802	1252	3	revision	revision	NOUN
taxlaw-2802	1252	4	is	be	AUX
taxlaw-2802	1252	5	made	make	VERB
taxlaw-2802	1252	6	,	,	PUNCT
taxlaw-2802	1252	7	and	and	CCONJ
taxlaw-2802	1252	8	if	if	SCONJ
taxlaw-2802	1252	9	the	the	DET
taxlaw-2802	1252	10	opt	opt	VERB
taxlaw-2802	1252	11	-	-	PUNCT
taxlaw-2802	1252	12	out	out	ADP
taxlaw-2802	1252	13	rules	rule	NOUN
taxlaw-2802	1252	14	(	(	PUNCT
taxlaw-2802	1252	15	and	and	CCONJ
taxlaw-2802	1252	16	the	the	DET
taxlaw-2802	1252	17	misguided	misguided	ADJ
taxlaw-2802	1252	18	“	"	PUNCT
taxlaw-2802	1252	19	opt	opt	VERB
taxlaw-2802	1252	20	-	-	PUNCT
taxlaw-2802	1252	21	in	in	ADP
taxlaw-2802	1252	22	”	"	PUNCT
taxlaw-2802	1252	23	alternative	alternative	NOUN
taxlaw-2802	1252	24	to	to	ADP
taxlaw-2802	1252	25	those	those	DET
taxlaw-2802	1252	26	rules	rule	NOUN
taxlaw-2802	1252	27	)	)	PUNCT
taxlaw-2802	1252	28	are	be	AUX
taxlaw-2802	1252	29	discarded	discard	VERB
taxlaw-2802	1252	30	as	as	ADV
taxlaw-2802	1252	31	well	well	ADV
taxlaw-2802	1252	32	,	,	PUNCT
taxlaw-2802	1252	33	then	then	ADV
taxlaw-2802	1252	34	the	the	DET
taxlaw-2802	1252	35	regulations	regulation	NOUN
taxlaw-2802	1252	36	will	will	AUX
taxlaw-2802	1252	37	continue	continue	VERB
taxlaw-2802	1252	38	to	to	PART
taxlaw-2802	1252	39	function	function	VERB
taxlaw-2802	1252	40	as	as	ADP
taxlaw-2802	1252	41	an	an	DET
taxlaw-2802	1252	42	important	important	ADJ
taxlaw-2802	1252	43	tool	tool	NOUN
taxlaw-2802	1252	44	to	to	PART
taxlaw-2802	1252	45	combat	combat	VERB
taxlaw-2802	1252	46	abusive	abusive	ADJ
taxlaw-2802	1252	47	shelter	shelter	NOUN
taxlaw-2802	1252	48	activity	activity	NOUN
taxlaw-2802	1252	49	without	without	ADP
taxlaw-2802	1252	50	adversely	adversely	ADV
taxlaw-2802	1252	51	affecting	affect	VERB
taxlaw-2802	1252	52	the	the	DET
taxlaw-2802	1252	53	rest	rest	NOUN
taxlaw-2802	1252	54	of	of	ADP
taxlaw-2802	1252	55	tax	tax	NOUN
taxlaw-2802	1252	56	practice	practice	NOUN
taxlaw-2802	1252	57	.	.	PUNCT