id	sid	tid	token	lemma	pos
taxlaw-2810	1	1	articles	article	NOUN
taxlaw-2810	1	2	tax	tax	NOUN
taxlaw-2810	1	3	liability	liability	NOUN
taxlaw-2810	1	4	for	for	ADP
taxlaw-2810	1	5	wage	wage	NOUN
taxlaw-2810	1	6	theft	theft	NOUN
taxlaw-2810	1	7	sachin	sachin	PROPN
taxlaw-2810	1	8	s.	s.	PROPN
taxlaw-2810	1	9	pandya	pandya	PROPN
taxlaw-2810	2	1	*	*	PUNCT
taxlaw-2810	2	2	abstract	abstract	ADV
taxlaw-2810	2	3	this	this	DET
taxlaw-2810	2	4	paper	paper	NOUN
taxlaw-2810	2	5	shows	show	VERB
taxlaw-2810	2	6	how	how	SCONJ
taxlaw-2810	2	7	,	,	PUNCT
taxlaw-2810	2	8	under	under	ADP
taxlaw-2810	2	9	existing	exist	VERB
taxlaw-2810	2	10	tax	tax	NOUN
taxlaw-2810	2	11	law	law	NOUN
taxlaw-2810	2	12	,	,	PUNCT
taxlaw-2810	2	13	illegal	illegal	ADJ
taxlaw-2810	2	14	wage	wage	NOUN
taxlaw-2810	2	15	underpayment	underpayment	NOUN
taxlaw-2810	2	16	by	by	ADP
taxlaw-2810	2	17	an	an	DET
taxlaw-2810	2	18	employer	employer	NOUN
taxlaw-2810	2	19	(	(	PUNCT
taxlaw-2810	2	20	sometimes	sometimes	ADV
taxlaw-2810	2	21	called	call	VERB
taxlaw-2810	2	22	“	"	PUNCT
taxlaw-2810	2	23	wage	wage	NOUN
taxlaw-2810	2	24	theft	theft	NOUN
taxlaw-2810	2	25	”	"	PUNCT
taxlaw-2810	2	26	)	)	PUNCT
taxlaw-2810	2	27	may	may	AUX
taxlaw-2810	2	28	generate	generate	VERB
taxlaw-2810	2	29	employer	employer	NOUN
taxlaw-2810	2	30	tax	tax	NOUN
taxlaw-2810	2	31	liability	liability	NOUN
taxlaw-2810	2	32	for	for	ADP
taxlaw-2810	2	33	unreported	unreported	ADJ
taxlaw-2810	2	34	income	income	NOUN
taxlaw-2810	2	35	or	or	CCONJ
taxlaw-2810	2	36	disallowed	disallow	VERB
taxlaw-2810	2	37	business	business	NOUN
taxlaw-2810	2	38	expense	expense	NOUN
taxlaw-2810	2	39	deductions	deduction	NOUN
taxlaw-2810	2	40	.	.	PUNCT
taxlaw-2810	3	1	given	give	VERB
taxlaw-2810	3	2	that	that	SCONJ
taxlaw-2810	3	3	the	the	DET
taxlaw-2810	3	4	tax	tax	NOUN
taxlaw-2810	3	5	authority	authority	NOUN
taxlaw-2810	3	6	needs	need	VERB
taxlaw-2810	3	7	information	information	NOUN
taxlaw-2810	3	8	from	from	ADP
taxlaw-2810	3	9	the	the	DET
taxlaw-2810	3	10	underpaid	underpaid	ADJ
taxlaw-2810	3	11	worker	worker	NOUN
taxlaw-2810	3	12	to	to	PART
taxlaw-2810	3	13	prove	prove	VERB
taxlaw-2810	3	14	such	such	ADJ
taxlaw-2810	3	15	liability	liability	NOUN
taxlaw-2810	3	16	,	,	PUNCT
taxlaw-2810	3	17	the	the	DET
taxlaw-2810	3	18	paper	paper	NOUN
taxlaw-2810	3	19	identifies	identify	VERB
taxlaw-2810	3	20	two	two	NUM
taxlaw-2810	3	21	ways	way	NOUN
taxlaw-2810	3	22	that	that	PRON
taxlaw-2810	3	23	a	a	DET
taxlaw-2810	3	24	worker	worker	NOUN
taxlaw-2810	3	25	can	can	AUX
taxlaw-2810	3	26	transmit	transmit	VERB
taxlaw-2810	3	27	that	that	DET
taxlaw-2810	3	28	information	information	NOUN
taxlaw-2810	3	29	to	to	ADP
taxlaw-2810	3	30	a	a	DET
taxlaw-2810	3	31	tax	tax	NOUN
taxlaw-2810	3	32	authority	authority	NOUN
taxlaw-2810	3	33	:	:	PUNCT
taxlaw-2810	3	34	becoming	become	VERB
taxlaw-2810	3	35	a	a	DET
taxlaw-2810	3	36	tax	tax	NOUN
taxlaw-2810	3	37	informant	informant	NOUN
taxlaw-2810	3	38	,	,	PUNCT
taxlaw-2810	3	39	or	or	CCONJ
taxlaw-2810	3	40	bringing	bring	VERB
taxlaw-2810	3	41	a	a	DET
taxlaw-2810	3	42	qui	qui	X
taxlaw-2810	3	43	tam	tam	NOUN
taxlaw-2810	3	44	action	action	NOUN
taxlaw-2810	3	45	under	under	ADP
taxlaw-2810	3	46	a	a	DET
taxlaw-2810	3	47	state	state	NOUN
taxlaw-2810	3	48	false	false	ADJ
taxlaw-2810	3	49	claims	claim	NOUN
taxlaw-2810	3	50	act	act	PROPN
taxlaw-2810	3	51	.	.	PUNCT
taxlaw-2810	4	1	finally	finally	ADV
taxlaw-2810	4	2	,	,	PUNCT
taxlaw-2810	4	3	the	the	DET
taxlaw-2810	4	4	paper	paper	NOUN
taxlaw-2810	4	5	discusses	discuss	VERB
taxlaw-2810	4	6	possible	possible	ADJ
taxlaw-2810	4	7	influences	influence	NOUN
taxlaw-2810	4	8	on	on	ADP
taxlaw-2810	4	9	the	the	DET
taxlaw-2810	4	10	decision	decision	NOUN
taxlaw-2810	4	11	of	of	ADP
taxlaw-2810	4	12	the	the	DET
taxlaw-2810	4	13	unpaid	unpaid	ADJ
taxlaw-2810	4	14	worker	worker	NOUN
taxlaw-2810	4	15	to	to	PART
taxlaw-2810	4	16	inform	inform	VERB
taxlaw-2810	4	17	on	on	ADP
taxlaw-2810	4	18	the	the	DET
taxlaw-2810	4	19	employer	employer	NOUN
taxlaw-2810	4	20	to	to	ADP
taxlaw-2810	4	21	the	the	DET
taxlaw-2810	4	22	tax	tax	NOUN
taxlaw-2810	4	23	authority	authority	NOUN
taxlaw-2810	4	24	,	,	PUNCT
taxlaw-2810	4	25	and	and	CCONJ
taxlaw-2810	4	26	considers	consider	VERB
taxlaw-2810	4	27	the	the	DET
taxlaw-2810	4	28	conditions	condition	NOUN
taxlaw-2810	4	29	under	under	ADP
taxlaw-2810	4	30	which	which	PRON
taxlaw-2810	4	31	a	a	DET
taxlaw-2810	4	32	tax	tax	NOUN
taxlaw-2810	4	33	authority	authority	NOUN
taxlaw-2810	4	34	is	be	AUX
taxlaw-2810	4	35	likely	likely	ADJ
taxlaw-2810	4	36	to	to	PART
taxlaw-2810	4	37	audit	audit	VERB
taxlaw-2810	4	38	an	an	DET
taxlaw-2810	4	39	employer	employer	NOUN
taxlaw-2810	4	40	based	base	VERB
taxlaw-2810	4	41	on	on	ADP
taxlaw-2810	4	42	such	such	ADJ
taxlaw-2810	4	43	information	information	NOUN
taxlaw-2810	4	44	.	.	PUNCT
taxlaw-2810	5	1	in	in	ADP
taxlaw-2810	5	2	so	so	ADV
taxlaw-2810	5	3	doing	do	VERB
taxlaw-2810	5	4	,	,	PUNCT
taxlaw-2810	5	5	the	the	DET
taxlaw-2810	5	6	paper	paper	NOUN
taxlaw-2810	5	7	identifies	identify	VERB
taxlaw-2810	5	8	a	a	DET
taxlaw-2810	5	9	new	new	ADJ
taxlaw-2810	5	10	approach	approach	NOUN
taxlaw-2810	5	11	to	to	ADP
taxlaw-2810	5	12	combating	combat	VERB
taxlaw-2810	5	13	wage	wage	NOUN
taxlaw-2810	5	14	theft	theft	NOUN
taxlaw-2810	5	15	and	and	CCONJ
taxlaw-2810	5	16	an	an	DET
taxlaw-2810	5	17	undiscovered	undiscovered	ADJ
taxlaw-2810	5	18	implication	implication	NOUN
taxlaw-2810	5	19	of	of	ADP
taxlaw-2810	5	20	basic	basic	ADJ
taxlaw-2810	5	21	income	income	NOUN
taxlaw-2810	5	22	tax	tax	NOUN
taxlaw-2810	5	23	law	law	NOUN
taxlaw-2810	5	24	.	.	PUNCT
taxlaw-2810	6	1	*	*	PUNCT
taxlaw-2810	6	2	associate	associate	ADJ
taxlaw-2810	6	3	professor	professor	NOUN
taxlaw-2810	6	4	of	of	ADP
taxlaw-2810	6	5	law	law	NOUN
taxlaw-2810	6	6	,	,	PUNCT
taxlaw-2810	6	7	university	university	PROPN
taxlaw-2810	6	8	of	of	ADP
taxlaw-2810	6	9	connecticut	connecticut	PROPN
taxlaw-2810	6	10	school	school	NOUN
taxlaw-2810	6	11	of	of	ADP
taxlaw-2810	6	12	law	law	NOUN
taxlaw-2810	6	13	.	.	PUNCT
taxlaw-2810	7	1	for	for	ADP
taxlaw-2810	7	2	comments	comment	NOUN
taxlaw-2810	7	3	on	on	ADP
taxlaw-2810	7	4	prior	prior	ADJ
taxlaw-2810	7	5	drafts	draft	NOUN
taxlaw-2810	7	6	,	,	PUNCT
taxlaw-2810	7	7	thanks	thank	NOUN
taxlaw-2810	7	8	to	to	ADP
taxlaw-2810	7	9	stephen	stephen	PROPN
taxlaw-2810	7	10	utz	utz	PROPN
taxlaw-2810	7	11	,	,	PUNCT
taxlaw-2810	7	12	peter	peter	PROPN
taxlaw-2810	7	13	siegelman	siegelman	PROPN
taxlaw-2810	7	14	,	,	PUNCT
taxlaw-2810	7	15	richard	richard	PROPN
taxlaw-2810	7	16	pomp	pomp	PROPN
taxlaw-2810	7	17	,	,	PUNCT
taxlaw-2810	7	18	ruth	ruth	PROPN
taxlaw-2810	7	19	mason	mason	PROPN
taxlaw-2810	7	20	,	,	PUNCT
taxlaw-2810	7	21	diana	diana	PROPN
taxlaw-2810	7	22	leyden	leyden	PROPN
taxlaw-2810	7	23	,	,	PUNCT
taxlaw-2810	7	24	and	and	CCONJ
taxlaw-2810	7	25	francine	francine	PROPN
taxlaw-2810	7	26	lipman	lipman	PROPN
taxlaw-2810	7	27	.	.	PUNCT
taxlaw-2810	7	28	114	114	NUM
taxlaw-2810	7	29	columbia	columbia	PROPN
taxlaw-2810	7	30	journal	journal	PROPN
taxlaw-2810	7	31	of	of	ADP
taxlaw-2810	7	32	tax	tax	NOUN
taxlaw-2810	7	33	law	law	NOUN
taxlaw-2810	7	34	[	[	X
taxlaw-2810	7	35	vol.3:113	vol.3:113	PROPN
taxlaw-2810	7	36	i.	i.	NOUN
taxlaw-2810	7	37	introduction	introduction	NOUN
taxlaw-2810	7	38	....................................................................................................	....................................................................................................	PUNCT
taxlaw-2810	7	39	115	115	NUM
taxlaw-2810	7	40	ii	ii	NOUN
taxlaw-2810	7	41	.	.	PUNCT
taxlaw-2810	7	42	tax	tax	NOUN
taxlaw-2810	7	43	liability	liability	NOUN
taxlaw-2810	7	44	.....................................................................................................	.....................................................................................................	PUNCT
taxlaw-2810	7	45	117	117	NUM
taxlaw-2810	7	46	a.	a.	NOUN
taxlaw-2810	7	47	unpaid	unpaid	ADJ
taxlaw-2810	7	48	wages	wage	NOUN
taxlaw-2810	7	49	as	as	ADP
taxlaw-2810	7	50	employer	employer	NOUN
taxlaw-2810	7	51	income	income	NOUN
taxlaw-2810	7	52	..................................................................	..................................................................	PUNCT
taxlaw-2810	7	53	117	117	NUM
taxlaw-2810	7	54	1	1	NUM
taxlaw-2810	7	55	.	.	PUNCT
taxlaw-2810	8	1	the	the	DET
taxlaw-2810	8	2	value	value	NOUN
taxlaw-2810	8	3	of	of	ADP
taxlaw-2810	8	4	misappropriated	misappropriated	ADJ
taxlaw-2810	8	5	labor	labor	NOUN
taxlaw-2810	8	6	is	be	AUX
taxlaw-2810	8	7	employer	employer	NOUN
taxlaw-2810	8	8	income	income	NOUN
taxlaw-2810	8	9	.........................	.........................	PUNCT
taxlaw-2810	8	10	117	117	NUM
taxlaw-2810	8	11	2	2	NUM
taxlaw-2810	8	12	.	.	PUNCT
taxlaw-2810	8	13	gross	gross	ADJ
taxlaw-2810	8	14	income	income	NOUN
taxlaw-2810	8	15	includes	include	VERB
taxlaw-2810	8	16	gains	gain	NOUN
taxlaw-2810	8	17	derived	derive	VERB
taxlaw-2810	8	18	from	from	ADP
taxlaw-2810	8	19	illegal	illegal	ADJ
taxlaw-2810	8	20	activity	activity	NOUN
taxlaw-2810	8	21	.....................	.....................	PUNCT
taxlaw-2810	8	22	119	119	NUM
taxlaw-2810	8	23	3	3	NUM
taxlaw-2810	8	24	.	.	NOUN
taxlaw-2810	8	25	illegality	illegality	NOUN
taxlaw-2810	8	26	and	and	CCONJ
taxlaw-2810	8	27	fair	fair	ADJ
taxlaw-2810	8	28	market	market	NOUN
taxlaw-2810	8	29	value	value	NOUN
taxlaw-2810	8	30	.................................................................	.................................................................	PUNCT
taxlaw-2810	8	31	120	120	NUM
taxlaw-2810	8	32	b.	b.	PROPN
taxlaw-2810	8	33	wage	wage	NOUN
taxlaw-2810	8	34	underpayment	underpayment	NOUN
taxlaw-2810	8	35	and	and	CCONJ
taxlaw-2810	8	36	business	business	NOUN
taxlaw-2810	8	37	expense	expense	NOUN
taxlaw-2810	8	38	deductions	deduction	NOUN
taxlaw-2810	8	39	..................................	..................................	PUNCT
taxlaw-2810	8	40	123	123	NUM
taxlaw-2810	8	41	1	1	NUM
taxlaw-2810	8	42	.	.	PUNCT
taxlaw-2810	8	43	unpaid	unpaid	ADJ
taxlaw-2810	8	44	wages	wage	NOUN
taxlaw-2810	8	45	as	as	ADP
taxlaw-2810	8	46	business	business	NOUN
taxlaw-2810	8	47	expense	expense	NOUN
taxlaw-2810	8	48	deductions	deduction	NOUN
taxlaw-2810	8	49	........................................	........................................	PUNCT
taxlaw-2810	8	50	123	123	NUM
taxlaw-2810	8	51	2	2	NUM
taxlaw-2810	8	52	.	.	PUNCT
taxlaw-2810	8	53	wage	wage	NOUN
taxlaw-2810	8	54	payments	payment	NOUN
taxlaw-2810	8	55	that	that	PRON
taxlaw-2810	8	56	violate	violate	VERB
taxlaw-2810	8	57	criminal	criminal	ADJ
taxlaw-2810	8	58	provisions	provision	NOUN
taxlaw-2810	8	59	of	of	ADP
taxlaw-2810	8	60	minimum	minimum	NOUN
taxlaw-2810	8	61	wage	wage	NOUN
taxlaw-2810	8	62	statutes	statute	NOUN
taxlaw-2810	8	63	are	be	AUX
taxlaw-2810	8	64	not	not	PART
taxlaw-2810	8	65	deductible	deductible	ADJ
taxlaw-2810	8	66	......................................................................................	......................................................................................	PUNCT
taxlaw-2810	8	67	125	125	NUM
taxlaw-2810	8	68	c.	c.	NOUN
taxlaw-2810	8	69	no	no	DET
taxlaw-2810	8	70	payroll	payroll	NOUN
taxlaw-2810	8	71	tax	tax	NOUN
taxlaw-2810	8	72	or	or	CCONJ
taxlaw-2810	8	73	withholding	withholding	NOUN
taxlaw-2810	8	74	liability	liability	NOUN
taxlaw-2810	8	75	...........................................................	...........................................................	PUNCT
taxlaw-2810	8	76	126	126	NUM
taxlaw-2810	8	77	1	1	NUM
taxlaw-2810	8	78	.	.	PUNCT
taxlaw-2810	9	1	payroll	payroll	NOUN
taxlaw-2810	9	2	taxes	taxis	NOUN
taxlaw-2810	9	3	...............................................................................................	...............................................................................................	PUNCT
taxlaw-2810	9	4	126	126	NUM
taxlaw-2810	9	5	2	2	NUM
taxlaw-2810	9	6	.	.	PUNCT
taxlaw-2810	9	7	income	income	NOUN
taxlaw-2810	9	8	tax	tax	NOUN
taxlaw-2810	9	9	withholding	withholding	NOUN
taxlaw-2810	9	10	.............................................................................	.............................................................................	PUNCT
taxlaw-2810	9	11	127	127	NUM
taxlaw-2810	9	12	iii	iii	NOUN
taxlaw-2810	9	13	.	.	PUNCT
taxlaw-2810	10	1	the	the	DET
taxlaw-2810	10	2	methods	method	NOUN
taxlaw-2810	10	3	of	of	ADP
taxlaw-2810	10	4	informing	inform	VERB
taxlaw-2810	10	5	........................................................................	........................................................................	PUNCT
taxlaw-2810	10	6	128	128	NUM
taxlaw-2810	10	7	a.	a.	NOUN
taxlaw-2810	10	8	tax	tax	NOUN
taxlaw-2810	10	9	informant	informant	NOUN
taxlaw-2810	10	10	....................................................................................................	....................................................................................................	PUNCT
taxlaw-2810	10	11	129	129	NUM
taxlaw-2810	10	12	b.	b.	PROPN
taxlaw-2810	10	13	qui	qui	X
taxlaw-2810	10	14	tam	tam	PROPN
taxlaw-2810	10	15	action	action	NOUN
taxlaw-2810	10	16	under	under	ADP
taxlaw-2810	10	17	state	state	NOUN
taxlaw-2810	10	18	false	false	ADJ
taxlaw-2810	10	19	claims	claim	NOUN
taxlaw-2810	10	20	act	act	VERB
taxlaw-2810	10	21	..................................................	..................................................	PUNCT
taxlaw-2810	11	1	131	131	NUM
taxlaw-2810	11	2	iv	iv	NOUN
taxlaw-2810	11	3	.	.	PUNCT
taxlaw-2810	12	1	the	the	DET
taxlaw-2810	12	2	decision	decision	NOUN
taxlaw-2810	12	3	to	to	PART
taxlaw-2810	12	4	inform	inform	VERB
taxlaw-2810	12	5	................................................................................	................................................................................	PUNCT
taxlaw-2810	12	6	132	132	NUM
taxlaw-2810	12	7	a.	a.	NOUN
taxlaw-2810	12	8	benefits	benefit	NOUN
taxlaw-2810	12	9	..............................................................................................................	..............................................................................................................	PUNCT
taxlaw-2810	13	1	132	132	NUM
taxlaw-2810	13	2	b.	b.	NOUN
taxlaw-2810	13	3	costs	cost	NOUN
taxlaw-2810	13	4	..................................................................................................................	..................................................................................................................	PUNCT
taxlaw-2810	13	5	133	133	NUM
taxlaw-2810	13	6	c.	c.	NOUN
taxlaw-2810	13	7	the	the	DET
taxlaw-2810	13	8	undocumented	undocumented	ADJ
taxlaw-2810	13	9	worker	worker	NOUN
taxlaw-2810	13	10	...............................................................................	...............................................................................	PUNCT
taxlaw-2810	14	1	134	134	NUM
taxlaw-2810	14	2	d.	d.	NOUN
taxlaw-2810	14	3	tax	tax	NOUN
taxlaw-2810	14	4	informant	informant	NOUN
taxlaw-2810	14	5	immunity	immunity	NOUN
taxlaw-2810	14	6	?	?	PUNCT
taxlaw-2810	14	7	..................................................................................	..................................................................................	PUNCT
taxlaw-2810	15	1	136	136	NUM
taxlaw-2810	15	2	e.	e.	PROPN
taxlaw-2810	15	3	audit	audit	PROPN
taxlaw-2810	15	4	selection	selection	NOUN
taxlaw-2810	15	5	..................................................................................................	..................................................................................................	PUNCT
taxlaw-2810	15	6	138	138	NUM
taxlaw-2810	15	7	v.	v.	ADP
taxlaw-2810	15	8	complement	complement	NOUN
taxlaw-2810	15	9	to	to	ADP
taxlaw-2810	15	10	other	other	ADJ
taxlaw-2810	15	11	law	law	NOUN
taxlaw-2810	15	12	enforcement	enforcement	NOUN
taxlaw-2810	15	13	approaches	approach	NOUN
taxlaw-2810	15	14	..............	..............	PUNCT
taxlaw-2810	15	15	140	140	NUM
taxlaw-2810	15	16	vi	vi	NOUN
taxlaw-2810	15	17	.	.	PUNCT
taxlaw-2810	15	18	conclusion	conclusion	NOUN
taxlaw-2810	15	19	........................................................................................................	........................................................................................................	PUNCT
taxlaw-2810	15	20	142	142	NUM
taxlaw-2810	15	21	appendix	appendix	NOUN
taxlaw-2810	15	22	.....................................................................................................................	.....................................................................................................................	PUNCT
taxlaw-2810	15	23	143	143	NUM
taxlaw-2810	15	24	2012	2012	NUM
taxlaw-2810	15	25	]	]	PUNCT
taxlaw-2810	15	26	tax	tax	NOUN
taxlaw-2810	15	27	liability	liability	NOUN
taxlaw-2810	15	28	for	for	ADP
taxlaw-2810	15	29	wage	wage	NOUN
taxlaw-2810	15	30	theft	theft	NOUN
taxlaw-2810	15	31	115	115	NUM
taxlaw-2810	15	32	i.	i.	NOUN
taxlaw-2810	15	33	introduction	introduction	NOUN
taxlaw-2810	15	34	employers	employer	NOUN
taxlaw-2810	15	35	often	often	ADV
taxlaw-2810	15	36	pay	pay	VERB
taxlaw-2810	15	37	low	low	ADJ
taxlaw-2810	15	38	-	-	PUNCT
taxlaw-2810	15	39	wage	wage	NOUN
taxlaw-2810	15	40	workers	worker	NOUN
taxlaw-2810	15	41	less	less	ADJ
taxlaw-2810	15	42	than	than	ADP
taxlaw-2810	15	43	the	the	DET
taxlaw-2810	15	44	wages	wage	NOUN
taxlaw-2810	15	45	that	that	PRON
taxlaw-2810	15	46	they	they	PRON
taxlaw-2810	15	47	must	must	AUX
taxlaw-2810	15	48	pay	pay	VERB
taxlaw-2810	15	49	by	by	ADP
taxlaw-2810	15	50	law	law	NOUN
taxlaw-2810	15	51	.	.	PUNCT
taxlaw-2810	16	1	this	this	DET
taxlaw-2810	16	2	wage	wage	NOUN
taxlaw-2810	16	3	underpayment	underpayment	NOUN
taxlaw-2810	16	4	(	(	PUNCT
taxlaw-2810	16	5	sometimes	sometimes	ADV
taxlaw-2810	16	6	called	call	VERB
taxlaw-2810	16	7	“	"	PUNCT
taxlaw-2810	16	8	wage	wage	NOUN
taxlaw-2810	16	9	theft	theft	NOUN
taxlaw-2810	16	10	”	"	PUNCT
taxlaw-2810	16	11	)	)	PUNCT
taxlaw-2810	16	12	is	be	AUX
taxlaw-2810	16	13	widespread	widespread	ADJ
taxlaw-2810	16	14	.	.	PUNCT
taxlaw-2810	17	1	1	1	NUM
taxlaw-2810	17	2	it	it	PRON
taxlaw-2810	17	3	persists	persist	VERB
taxlaw-2810	17	4	in	in	ADP
taxlaw-2810	17	5	low	low	ADJ
taxlaw-2810	17	6	-	-	PUNCT
taxlaw-2810	17	7	wage	wage	NOUN
taxlaw-2810	17	8	sectors	sector	NOUN
taxlaw-2810	17	9	,	,	PUNCT
taxlaw-2810	17	10	despite	despite	SCONJ
taxlaw-2810	17	11	the	the	DET
taxlaw-2810	17	12	prospect	prospect	NOUN
taxlaw-2810	17	13	of	of	ADP
taxlaw-2810	17	14	private	private	ADJ
taxlaw-2810	17	15	civil	civil	ADJ
taxlaw-2810	17	16	actions	action	NOUN
taxlaw-2810	17	17	under	under	ADP
taxlaw-2810	17	18	state	state	NOUN
taxlaw-2810	17	19	contract	contract	NOUN
taxlaw-2810	17	20	law	law	NOUN
taxlaw-2810	17	21	and	and	CCONJ
taxlaw-2810	17	22	the	the	DET
taxlaw-2810	17	23	fair	fair	ADJ
taxlaw-2810	17	24	labor	labor	NOUN
taxlaw-2810	17	25	standards	standard	NOUN
taxlaw-2810	17	26	act	act	VERB
taxlaw-2810	17	27	(	(	PUNCT
taxlaw-2810	17	28	“	"	PUNCT
taxlaw-2810	17	29	flsa	flsa	PROPN
taxlaw-2810	17	30	”	"	PUNCT
taxlaw-2810	17	31	)	)	PUNCT
taxlaw-2810	17	32	,	,	PUNCT
taxlaw-2810	17	33	civil	civil	ADJ
taxlaw-2810	17	34	proceedings	proceeding	NOUN
taxlaw-2810	17	35	by	by	ADP
taxlaw-2810	17	36	the	the	DET
taxlaw-2810	17	37	united	united	PROPN
taxlaw-2810	17	38	states	states	PROPN
taxlaw-2810	17	39	department	department	PROPN
taxlaw-2810	17	40	of	of	ADP
taxlaw-2810	17	41	labor	labor	NOUN
taxlaw-2810	17	42	(	(	PUNCT
taxlaw-2810	17	43	“	"	PUNCT
taxlaw-2810	17	44	usdol	usdol	NOUN
taxlaw-2810	17	45	”	"	PUNCT
taxlaw-2810	17	46	)	)	PUNCT
taxlaw-2810	17	47	and	and	CCONJ
taxlaw-2810	17	48	by	by	ADP
taxlaw-2810	17	49	state	state	NOUN
taxlaw-2810	17	50	departments	department	NOUN
taxlaw-2810	17	51	of	of	ADP
taxlaw-2810	17	52	labor	labor	NOUN
taxlaw-2810	17	53	,	,	PUNCT
taxlaw-2810	17	54	2	2	NUM
taxlaw-2810	17	55	and	and	CCONJ
taxlaw-2810	17	56	state	state	NOUN
taxlaw-2810	17	57	prosecutions	prosecution	NOUN
taxlaw-2810	17	58	under	under	ADP
taxlaw-2810	17	59	criminal	criminal	ADJ
taxlaw-2810	17	60	theft	theft	NOUN
taxlaw-2810	17	61	-	-	PUNCT
taxlaw-2810	17	62	of	of	ADP
taxlaw-2810	17	63	-	-	PUNCT
taxlaw-2810	17	64	service	service	NOUN
taxlaw-2810	17	65	statutes	statute	NOUN
taxlaw-2810	17	66	.	.	PUNCT
taxlaw-2810	18	1	3	3	NUM
taxlaw-2810	18	2	there	there	PRON
taxlaw-2810	18	3	are	be	VERB
taxlaw-2810	18	4	many	many	ADJ
taxlaw-2810	18	5	plausible	plausible	ADJ
taxlaw-2810	18	6	explanations	explanation	NOUN
taxlaw-2810	18	7	for	for	ADP
taxlaw-2810	18	8	why	why	SCONJ
taxlaw-2810	18	9	such	such	ADJ
taxlaw-2810	18	10	wage	wage	NOUN
taxlaw-2810	18	11	theft	theft	NOUN
taxlaw-2810	18	12	persists	persist	VERB
taxlaw-2810	18	13	.	.	PUNCT
taxlaw-2810	19	1	some	some	PRON
taxlaw-2810	19	2	of	of	ADP
taxlaw-2810	19	3	them	they	PRON
taxlaw-2810	19	4	include	include	VERB
taxlaw-2810	19	5	the	the	DET
taxlaw-2810	19	6	predominance	predominance	NOUN
taxlaw-2810	19	7	of	of	ADP
taxlaw-2810	19	8	small	small	ADJ
taxlaw-2810	19	9	firms	firm	NOUN
taxlaw-2810	19	10	;	;	PUNCT
taxlaw-2810	19	11	the	the	DET
taxlaw-2810	19	12	growth	growth	NOUN
taxlaw-2810	19	13	of	of	ADP
taxlaw-2810	19	14	subcontracting	subcontracting	NOUN
taxlaw-2810	19	15	;	;	PUNCT
taxlaw-2810	19	16	employer	employer	NOUN
taxlaw-2810	19	17	misclassifications	misclassification	NOUN
taxlaw-2810	19	18	of	of	ADP
taxlaw-2810	19	19	employees	employee	NOUN
taxlaw-2810	19	20	as	as	ADP
taxlaw-2810	19	21	independent	independent	ADJ
taxlaw-2810	19	22	contractors	contractor	NOUN
taxlaw-2810	19	23	to	to	PART
taxlaw-2810	19	24	avoid	avoid	VERB
taxlaw-2810	19	25	liability	liability	NOUN
taxlaw-2810	19	26	under	under	ADP
taxlaw-2810	19	27	flsa	flsa	PROPN
taxlaw-2810	19	28	and	and	CCONJ
taxlaw-2810	19	29	under	under	ADP
taxlaw-2810	19	30	other	other	ADJ
taxlaw-2810	19	31	laws	law	NOUN
taxlaw-2810	19	32	;	;	PUNCT
taxlaw-2810	19	33	and	and	CCONJ
taxlaw-2810	19	34	the	the	DET
taxlaw-2810	19	35	particular	particular	ADJ
taxlaw-2810	19	36	prevalence	prevalence	NOUN
taxlaw-2810	19	37	and	and	CCONJ
taxlaw-2810	19	38	vulnerability	vulnerability	NOUN
taxlaw-2810	19	39	of	of	ADP
taxlaw-2810	19	40	undocumented	undocumented	ADJ
taxlaw-2810	19	41	workers	worker	NOUN
taxlaw-2810	19	42	.	.	PUNCT
taxlaw-2810	20	1	4	4	NUM
taxlaw-2810	20	2	in	in	ADP
taxlaw-2810	20	3	turn	turn	NOUN
taxlaw-2810	20	4	,	,	PUNCT
taxlaw-2810	20	5	proposals	proposal	NOUN
taxlaw-2810	20	6	to	to	PART
taxlaw-2810	20	7	combat	combat	VERB
taxlaw-2810	20	8	wage	wage	NOUN
taxlaw-2810	20	9	theft	theft	NOUN
taxlaw-2810	20	10	roughly	roughly	ADV
taxlaw-2810	20	11	fall	fall	VERB
taxlaw-2810	20	12	into	into	ADP
taxlaw-2810	20	13	two	two	NUM
taxlaw-2810	20	14	groups	group	NOUN
taxlaw-2810	20	15	.	.	PUNCT
taxlaw-2810	21	1	one	one	NUM
taxlaw-2810	21	2	group	group	NOUN
taxlaw-2810	21	3	of	of	ADP
taxlaw-2810	21	4	proposals	proposal	NOUN
taxlaw-2810	21	5	focuses	focus	VERB
taxlaw-2810	21	6	on	on	ADP
taxlaw-2810	21	7	how	how	SCONJ
taxlaw-2810	21	8	existing	exist	VERB
taxlaw-2810	21	9	enforcement	enforcement	NOUN
taxlaw-2810	21	10	institutions	institution	NOUN
taxlaw-2810	21	11	,	,	PUNCT
taxlaw-2810	21	12	such	such	ADJ
taxlaw-2810	21	13	as	as	ADP
taxlaw-2810	21	14	usdol	usdol	NOUN
taxlaw-2810	21	15	,	,	PUNCT
taxlaw-2810	21	16	can	can	AUX
taxlaw-2810	21	17	best	well	ADV
taxlaw-2810	21	18	use	use	VERB
taxlaw-2810	21	19	their	their	PRON
taxlaw-2810	21	20	limited	limit	VERB
taxlaw-2810	21	21	resources	resource	NOUN
taxlaw-2810	21	22	to	to	PART
taxlaw-2810	21	23	increase	increase	VERB
taxlaw-2810	21	24	compliance	compliance	NOUN
taxlaw-2810	21	25	.	.	PUNCT
taxlaw-2810	22	1	these	these	PRON
taxlaw-2810	22	2	include	include	VERB
taxlaw-2810	22	3	tailoring	tailor	VERB
taxlaw-2810	22	4	enforcement	enforcement	NOUN
taxlaw-2810	22	5	strategy	strategy	NOUN
taxlaw-2810	22	6	to	to	ADP
taxlaw-2810	22	7	the	the	DET
taxlaw-2810	22	8	unique	unique	ADJ
taxlaw-2810	22	9	structure	structure	NOUN
taxlaw-2810	22	10	of	of	ADP
taxlaw-2810	22	11	particular	particular	ADJ
taxlaw-2810	22	12	industries	industry	NOUN
taxlaw-2810	22	13	;	;	PUNCT
taxlaw-2810	22	14	encouraging	encourage	VERB
taxlaw-2810	22	15	employers	employer	NOUN
taxlaw-2810	22	16	to	to	PART
taxlaw-2810	22	17	hire	hire	VERB
taxlaw-2810	22	18	third	third	ADJ
taxlaw-2810	22	19	-	-	PUNCT
taxlaw-2810	22	20	party	party	NOUN
taxlaw-2810	22	21	private	private	ADJ
taxlaw-2810	22	22	monitors	monitor	NOUN
taxlaw-2810	22	23	of	of	ADP
taxlaw-2810	22	24	labor	labor	NOUN
taxlaw-2810	22	25	violations	violation	NOUN
taxlaw-2810	22	26	5	5	NUM
taxlaw-2810	22	27	;	;	PUNCT
taxlaw-2810	22	28	and	and	CCONJ
taxlaw-2810	22	29	recruiting	recruiting	NOUN
taxlaw-2810	22	30	unions	union	NOUN
taxlaw-2810	22	31	,	,	PUNCT
taxlaw-2810	22	32	workers	worker	NOUN
taxlaw-2810	22	33	’	’	PART
taxlaw-2810	22	34	centers	center	NOUN
taxlaw-2810	22	35	,	,	PUNCT
taxlaw-2810	22	36	and	and	CCONJ
taxlaw-2810	22	37	other	other	ADJ
taxlaw-2810	22	38	non	non	ADJ
taxlaw-2810	22	39	-	-	ADJ
taxlaw-2810	22	40	governmental	governmental	ADJ
taxlaw-2810	22	41	organizations	organization	NOUN
taxlaw-2810	22	42	(	(	PUNCT
taxlaw-2810	22	43	ngos	ngo	NOUN
taxlaw-2810	22	44	)	)	PUNCT
taxlaw-2810	22	45	to	to	PART
taxlaw-2810	22	46	gather	gather	VERB
taxlaw-2810	22	47	information	information	NOUN
taxlaw-2810	22	48	and	and	CCONJ
taxlaw-2810	22	49	,	,	PUNCT
taxlaw-2810	22	50	in	in	ADP
taxlaw-2810	22	51	some	some	DET
taxlaw-2810	22	52	cases	case	NOUN
taxlaw-2810	22	53	,	,	PUNCT
taxlaw-2810	22	54	monitor	monitor	VERB
taxlaw-2810	22	55	workplaces	workplace	NOUN
taxlaw-2810	22	56	directly	directly	ADV
taxlaw-2810	22	57	.	.	PUNCT
taxlaw-2810	23	1	6	6	NUM
taxlaw-2810	23	2	a	a	DET
taxlaw-2810	23	3	second	second	ADJ
taxlaw-2810	23	4	group	group	NOUN
taxlaw-2810	23	5	of	of	ADP
taxlaw-2810	23	6	proposals	proposal	NOUN
taxlaw-2810	23	7	focuses	focus	VERB
taxlaw-2810	23	8	on	on	ADP
taxlaw-2810	23	9	amending	amend	VERB
taxlaw-2810	23	10	existing	exist	VERB
taxlaw-2810	23	11	law	law	NOUN
taxlaw-2810	23	12	to	to	PART
taxlaw-2810	23	13	overcome	overcome	VERB
taxlaw-2810	23	14	standard	standard	ADJ
taxlaw-2810	23	15	problems	problem	NOUN
taxlaw-2810	23	16	with	with	ADP
taxlaw-2810	23	17	private	private	ADJ
taxlaw-2810	23	18	lawsuits	lawsuit	NOUN
taxlaw-2810	23	19	by	by	ADP
taxlaw-2810	23	20	the	the	DET
taxlaw-2810	23	21	unpaid	unpaid	ADJ
taxlaw-2810	23	22	workers	worker	NOUN
taxlaw-2810	23	23	.	.	PUNCT
taxlaw-2810	24	1	one	one	NUM
taxlaw-2810	24	2	such	such	ADJ
taxlaw-2810	24	3	problem	problem	NOUN
taxlaw-2810	24	4	is	be	AUX
taxlaw-2810	24	5	judgment	judgment	NOUN
taxlaw-2810	24	6	-	-	PUNCT
taxlaw-2810	24	7	proof	proof	ADJ
taxlaw-2810	24	8	defendants	defendant	NOUN
taxlaw-2810	24	9	.	.	PUNCT
taxlaw-2810	25	1	another	another	PRON
taxlaw-2810	25	2	is	be	AUX
taxlaw-2810	25	3	firms	firm	NOUN
taxlaw-2810	25	4	down	down	ADP
taxlaw-2810	25	5	the	the	DET
taxlaw-2810	25	6	supply	supply	NOUN
taxlaw-2810	25	7	chain	chain	NOUN
taxlaw-2810	25	8	that	that	PRON
taxlaw-2810	25	9	pressure	pressure	VERB
taxlaw-2810	25	10	their	their	PRON
taxlaw-2810	25	11	contractors	contractor	NOUN
taxlaw-2810	25	12	to	to	PART
taxlaw-2810	25	13	reduce	reduce	VERB
taxlaw-2810	25	14	labor	labor	NOUN
taxlaw-2810	25	15	costs	cost	NOUN
taxlaw-2810	25	16	below	below	ADP
taxlaw-2810	25	17	mandated	mandate	VERB
taxlaw-2810	25	18	minimums	minimum	NOUN
taxlaw-2810	25	19	but	but	CCONJ
taxlaw-2810	25	20	do	do	AUX
taxlaw-2810	25	21	not	not	PART
taxlaw-2810	25	22	count	count	VERB
taxlaw-2810	25	23	as	as	ADP
taxlaw-2810	25	24	the	the	DET
taxlaw-2810	25	25	unpaid	unpaid	ADJ
taxlaw-2810	25	26	worker	worker	NOUN
taxlaw-2810	25	27	’s	’s	PART
taxlaw-2810	25	28	“	"	PUNCT
taxlaw-2810	25	29	employer	employer	NOUN
taxlaw-2810	25	30	”	"	PUNCT
taxlaw-2810	25	31	under	under	ADP
taxlaw-2810	25	32	existing	exist	VERB
taxlaw-2810	25	33	law	law	NOUN
taxlaw-2810	25	34	.	.	PUNCT
taxlaw-2810	26	1	possible	possible	ADJ
taxlaw-2810	26	2	solutions	solution	NOUN
taxlaw-2810	26	3	include	include	VERB
taxlaw-2810	26	4	holding	hold	VERB
taxlaw-2810	26	5	corporate	corporate	ADJ
taxlaw-2810	26	6	shareholders	shareholder	NOUN
taxlaw-2810	26	7	jointly	jointly	ADV
taxlaw-2810	26	8	and	and	CCONJ
taxlaw-2810	26	9	severally	severally	ADV
taxlaw-2810	26	10	liable	liable	ADJ
taxlaw-2810	26	11	for	for	ADP
taxlaw-2810	26	12	unpaid	unpaid	ADJ
taxlaw-2810	26	13	wages	wage	NOUN
taxlaw-2810	26	14	owed	owe	VERB
taxlaw-2810	26	15	by	by	ADP
taxlaw-2810	26	16	the	the	DET
taxlaw-2810	26	17	corporation	corporation	NOUN
taxlaw-2810	26	18	,	,	PUNCT
taxlaw-2810	26	19	7	7	NUM
taxlaw-2810	26	20	as	as	ADV
taxlaw-2810	26	21	well	well	ADV
taxlaw-2810	26	22	as	as	ADP
taxlaw-2810	26	23	imposing	impose	VERB
taxlaw-2810	26	24	unpaid	unpaid	ADJ
taxlaw-2810	26	25	-	-	PUNCT
taxlaw-2810	26	26	wages	wage	NOUN
taxlaw-2810	26	27	liability	liability	NOUN
taxlaw-2810	26	28	on	on	ADP
taxlaw-2810	26	29	any	any	PRON
taxlaw-2810	26	30	and	and	CCONJ
taxlaw-2810	26	31	all	all	DET
taxlaw-2810	26	32	firms	firm	NOUN
taxlaw-2810	26	33	down	down	ADP
taxlaw-2810	26	34	the	the	DET
taxlaw-2810	26	35	supply	supply	NOUN
taxlaw-2810	26	36	chain	chain	NOUN
taxlaw-2810	26	37	that	that	PRON
taxlaw-2810	26	38	buy	buy	VERB
taxlaw-2810	26	39	or	or	CCONJ
taxlaw-2810	26	40	sell	sell	VERB
taxlaw-2810	26	41	the	the	DET
taxlaw-2810	26	42	non	non	ADJ
taxlaw-2810	26	43	-	-	ADJ
taxlaw-2810	26	44	complaint	complaint	ADJ
taxlaw-2810	26	45	employer	employer	NOUN
taxlaw-2810	26	46	’s	’s	PART
taxlaw-2810	26	47	goods	good	NOUN
taxlaw-2810	26	48	and	and	CCONJ
taxlaw-2810	26	49	services	service	NOUN
taxlaw-2810	26	50	,	,	PUNCT
taxlaw-2810	26	51	regardless	regardless	ADV
taxlaw-2810	26	52	1	1	NUM
taxlaw-2810	26	53	see	see	VERB
taxlaw-2810	26	54	,	,	PUNCT
taxlaw-2810	26	55	e.g.	e.g.	ADV
taxlaw-2810	26	56	,	,	PUNCT
taxlaw-2810	26	57	annette	annette	PROPN
taxlaw-2810	26	58	bernhardt	bernhardt	PROPN
taxlaw-2810	26	59	et	et	PROPN
taxlaw-2810	26	60	al	al	PROPN
taxlaw-2810	26	61	.	.	PROPN
taxlaw-2810	26	62	,	,	PUNCT
taxlaw-2810	26	63	broken	break	VERB
taxlaw-2810	26	64	laws	law	NOUN
taxlaw-2810	26	65	,	,	PUNCT
taxlaw-2810	26	66	unprotected	unprotected	ADJ
taxlaw-2810	26	67	workers	worker	NOUN
taxlaw-2810	26	68	:	:	PUNCT
taxlaw-2810	26	69	violations	violation	NOUN
taxlaw-2810	26	70	of	of	ADP
taxlaw-2810	26	71	employment	employment	NOUN
taxlaw-2810	26	72	and	and	CCONJ
taxlaw-2810	26	73	labor	labor	NOUN
taxlaw-2810	26	74	laws	law	NOUN
taxlaw-2810	26	75	in	in	ADP
taxlaw-2810	26	76	america	america	PROPN
taxlaw-2810	26	77	's	's	PART
taxlaw-2810	26	78	cities	city	NOUN
taxlaw-2810	26	79	(	(	PUNCT
taxlaw-2810	26	80	2008	2008	NUM
taxlaw-2810	26	81	)	)	PUNCT
taxlaw-2810	26	82	.	.	PUNCT
taxlaw-2810	27	1	2	2	NUM
taxlaw-2810	27	2	see	see	VERB
taxlaw-2810	27	3	,	,	PUNCT
taxlaw-2810	27	4	e.g.	e.g.	ADV
taxlaw-2810	27	5	,	,	PUNCT
taxlaw-2810	27	6	u.s	u.s	PROPN
taxlaw-2810	27	7	.	.	PROPN
taxlaw-2810	27	8	gov’t	gov’t	PROPN
taxlaw-2810	27	9	accountability	accountability	NOUN
taxlaw-2810	27	10	office	office	NOUN
taxlaw-2810	27	11	,	,	PUNCT
taxlaw-2810	27	12	department	department	NOUN
taxlaw-2810	27	13	of	of	ADP
taxlaw-2810	27	14	labor	labor	NOUN
taxlaw-2810	27	15	:	:	PUNCT
taxlaw-2810	27	16	wage	wage	NOUN
taxlaw-2810	27	17	and	and	CCONJ
taxlaw-2810	27	18	hour	hour	NOUN
taxlaw-2810	27	19	division	division	NOUN
taxlaw-2810	27	20	's	's	PART
taxlaw-2810	27	21	complaint	complaint	NOUN
taxlaw-2810	27	22	intake	intake	NOUN
taxlaw-2810	27	23	and	and	CCONJ
taxlaw-2810	27	24	investigative	investigative	ADJ
taxlaw-2810	27	25	processes	process	NOUN
taxlaw-2810	27	26	leave	leave	VERB
taxlaw-2810	27	27	low	low	ADJ
taxlaw-2810	27	28	wage	wage	NOUN
taxlaw-2810	27	29	workers	worker	NOUN
taxlaw-2810	27	30	vulnerable	vulnerable	ADJ
taxlaw-2810	27	31	to	to	ADP
taxlaw-2810	27	32	wage	wage	NOUN
taxlaw-2810	27	33	theft	theft	NOUN
taxlaw-2810	27	34	(	(	PUNCT
taxlaw-2810	27	35	2009	2009	NUM
taxlaw-2810	27	36	)	)	PUNCT
taxlaw-2810	27	37	.	.	PUNCT
taxlaw-2810	28	1	3	3	NUM
taxlaw-2810	28	2	rita	rita	PROPN
taxlaw-2810	28	3	j.	j.	PROPN
taxlaw-2810	28	4	verga	verga	PROPN
taxlaw-2810	28	5	,	,	PUNCT
taxlaw-2810	28	6	an	an	DET
taxlaw-2810	28	7	advocate	advocate	NOUN
taxlaw-2810	28	8	's	's	PART
taxlaw-2810	28	9	toolkit	toolkit	NOUN
taxlaw-2810	28	10	:	:	PUNCT
taxlaw-2810	28	11	using	use	VERB
taxlaw-2810	28	12	criminal	criminal	ADJ
taxlaw-2810	28	13	theft	theft	NOUN
taxlaw-2810	28	14	of	of	ADP
taxlaw-2810	28	15	service	service	NOUN
taxlaw-2810	28	16	laws	law	NOUN
taxlaw-2810	28	17	to	to	PART
taxlaw-2810	28	18	enforce	enforce	VERB
taxlaw-2810	28	19	workers	worker	NOUN
taxlaw-2810	28	20	'	'	PART
taxlaw-2810	28	21	right	right	NOUN
taxlaw-2810	28	22	to	to	PART
taxlaw-2810	28	23	be	be	AUX
taxlaw-2810	28	24	paid	pay	VERB
taxlaw-2810	28	25	,	,	PUNCT
taxlaw-2810	28	26	8	8	NUM
taxlaw-2810	28	27	n.y	n.y	PROPN
taxlaw-2810	28	28	.	.	PROPN
taxlaw-2810	28	29	city	city	PROPN
taxlaw-2810	28	30	l.	l.	PROPN
taxlaw-2810	28	31	rev	rev	PROPN
taxlaw-2810	28	32	.	.	PROPN
taxlaw-2810	28	33	283	283	NUM
taxlaw-2810	28	34	(	(	PUNCT
taxlaw-2810	28	35	2005	2005	NUM
taxlaw-2810	28	36	)	)	PUNCT
taxlaw-2810	28	37	.	.	PUNCT
taxlaw-2810	29	1	4	4	NUM
taxlaw-2810	29	2	see	see	VERB
taxlaw-2810	29	3	,	,	PUNCT
taxlaw-2810	29	4	e.g.	e.g.	ADV
taxlaw-2810	29	5	,	,	PUNCT
taxlaw-2810	29	6	janice	janice	PROPN
taxlaw-2810	29	7	fine	fine	PROPN
taxlaw-2810	29	8	&	&	CCONJ
taxlaw-2810	29	9	jennifer	jennifer	PROPN
taxlaw-2810	29	10	gordon	gordon	PROPN
taxlaw-2810	29	11	,	,	PUNCT
taxlaw-2810	29	12	strengthening	strengthen	VERB
taxlaw-2810	29	13	labor	labor	NOUN
taxlaw-2810	29	14	standards	standard	NOUN
taxlaw-2810	29	15	enforcements	enforcement	NOUN
taxlaw-2810	29	16	through	through	ADP
taxlaw-2810	29	17	partnerships	partnership	NOUN
taxlaw-2810	29	18	with	with	ADP
taxlaw-2810	29	19	workers	worker	NOUN
taxlaw-2810	29	20	’	’	PART
taxlaw-2810	29	21	organizations	organization	NOUN
taxlaw-2810	29	22	,	,	PUNCT
taxlaw-2810	29	23	38	38	NUM
taxlaw-2810	29	24	pol	pol	NOUN
taxlaw-2810	29	25	.	.	PUNCT
taxlaw-2810	30	1	&	&	CCONJ
taxlaw-2810	30	2	soc’y	soc’y	PROPN
taxlaw-2810	30	3	552	552	NUM
taxlaw-2810	30	4	,	,	PUNCT
taxlaw-2810	30	5	554	554	NUM
taxlaw-2810	30	6	-	-	SYM
taxlaw-2810	30	7	55	55	NUM
taxlaw-2810	30	8	(	(	PUNCT
taxlaw-2810	30	9	2010	2010	NUM
taxlaw-2810	30	10	)	)	PUNCT
taxlaw-2810	30	11	;	;	PUNCT
taxlaw-2810	30	12	david	david	PROPN
taxlaw-2810	30	13	weil	weil	PROPN
taxlaw-2810	30	14	,	,	PUNCT
taxlaw-2810	30	15	enforcing	enforce	VERB
taxlaw-2810	30	16	labour	labour	NOUN
taxlaw-2810	30	17	standards	standard	NOUN
taxlaw-2810	30	18	in	in	ADP
taxlaw-2810	30	19	fissured	fissured	ADJ
taxlaw-2810	30	20	workplaces	workplace	NOUN
taxlaw-2810	30	21	:	:	PUNCT
taxlaw-2810	30	22	the	the	DET
taxlaw-2810	30	23	us	us	PROPN
taxlaw-2810	30	24	experience	experience	NOUN
taxlaw-2810	30	25	,	,	PUNCT
taxlaw-2810	30	26	22	22	NUM
taxlaw-2810	30	27	econ	econ	X
taxlaw-2810	30	28	.	.	PUNCT
taxlaw-2810	30	29	&	&	CCONJ
taxlaw-2810	30	30	labour	labour	PROPN
taxlaw-2810	30	31	rel	rel	PROPN
taxlaw-2810	30	32	.	.	PUNCT
taxlaw-2810	31	1	rev	rev	PROPN
taxlaw-2810	31	2	.	.	PROPN
taxlaw-2810	31	3	33	33	NUM
taxlaw-2810	31	4	,	,	PUNCT
taxlaw-2810	31	5	36	36	NUM
taxlaw-2810	31	6	-	-	SYM
taxlaw-2810	31	7	43	43	NUM
taxlaw-2810	31	8	(	(	PUNCT
taxlaw-2810	31	9	2011	2011	NUM
taxlaw-2810	31	10	)	)	PUNCT
taxlaw-2810	31	11	.	.	PUNCT
taxlaw-2810	32	1	5	5	NUM
taxlaw-2810	32	2	on	on	ADP
taxlaw-2810	32	3	different	different	ADJ
taxlaw-2810	32	4	views	view	NOUN
taxlaw-2810	32	5	of	of	ADP
taxlaw-2810	32	6	the	the	DET
taxlaw-2810	32	7	success	success	NOUN
taxlaw-2810	32	8	of	of	ADP
taxlaw-2810	32	9	this	this	DET
taxlaw-2810	32	10	kind	kind	NOUN
taxlaw-2810	32	11	of	of	ADP
taxlaw-2810	32	12	approach	approach	NOUN
taxlaw-2810	32	13	to	to	ADP
taxlaw-2810	32	14	apparel	apparel	NOUN
taxlaw-2810	32	15	contractors	contractor	NOUN
taxlaw-2810	32	16	in	in	ADP
taxlaw-2810	32	17	the	the	DET
taxlaw-2810	32	18	los	los	PROPN
taxlaw-2810	32	19	angeles	angeles	PROPN
taxlaw-2810	32	20	area	area	NOUN
taxlaw-2810	32	21	by	by	ADP
taxlaw-2810	32	22	the	the	DET
taxlaw-2810	32	23	u.s	u.s	PROPN
taxlaw-2810	32	24	.	.	PROPN
taxlaw-2810	32	25	department	department	PROPN
taxlaw-2810	32	26	of	of	ADP
taxlaw-2810	32	27	the	the	DET
taxlaw-2810	32	28	labor	labor	NOUN
taxlaw-2810	32	29	in	in	ADP
taxlaw-2810	32	30	the	the	DET
taxlaw-2810	32	31	late	late	ADJ
taxlaw-2810	32	32	1990s	1990	NOUN
taxlaw-2810	32	33	,	,	PUNCT
taxlaw-2810	32	34	compare	compare	VERB
taxlaw-2810	32	35	jill	jill	PROPN
taxlaw-2810	32	36	esbenshade	esbenshade	PROPN
taxlaw-2810	32	37	,	,	PUNCT
taxlaw-2810	32	38	monitoring	monitor	VERB
taxlaw-2810	32	39	sweatshops	sweatshop	NOUN
taxlaw-2810	32	40	:	:	PUNCT
taxlaw-2810	32	41	workers	worker	NOUN
taxlaw-2810	32	42	,	,	PUNCT
taxlaw-2810	32	43	consumers	consumer	NOUN
taxlaw-2810	32	44	and	and	CCONJ
taxlaw-2810	32	45	the	the	DET
taxlaw-2810	32	46	global	global	ADJ
taxlaw-2810	32	47	apparel	apparel	NOUN
taxlaw-2810	32	48	industry	industry	NOUN
taxlaw-2810	32	49	60	60	NUM
taxlaw-2810	32	50	-	-	SYM
taxlaw-2810	32	51	118	118	NUM
taxlaw-2810	32	52	(	(	PUNCT
taxlaw-2810	32	53	2004	2004	NUM
taxlaw-2810	32	54	)	)	PUNCT
taxlaw-2810	32	55	with	with	ADP
taxlaw-2810	32	56	david	david	PROPN
taxlaw-2810	32	57	weil	weil	PROPN
taxlaw-2810	32	58	,	,	PUNCT
taxlaw-2810	32	59	public	public	ADJ
taxlaw-2810	32	60	enforcement	enforcement	NOUN
taxlaw-2810	32	61	/	/	SYM
taxlaw-2810	32	62	private	private	ADJ
taxlaw-2810	32	63	monitoring	monitoring	NOUN
taxlaw-2810	32	64	:	:	PUNCT
taxlaw-2810	32	65	evaluating	evaluate	VERB
taxlaw-2810	32	66	a	a	DET
taxlaw-2810	32	67	new	new	ADJ
taxlaw-2810	32	68	approach	approach	NOUN
taxlaw-2810	32	69	to	to	ADP
taxlaw-2810	32	70	regulating	regulate	VERB
taxlaw-2810	32	71	the	the	DET
taxlaw-2810	32	72	minimum	minimum	ADJ
taxlaw-2810	32	73	wage	wage	NOUN
taxlaw-2810	32	74	,	,	PUNCT
taxlaw-2810	32	75	58	58	NUM
taxlaw-2810	32	76	indus	indus	NOUN
taxlaw-2810	32	77	.	.	PUNCT
taxlaw-2810	33	1	&	&	CCONJ
taxlaw-2810	33	2	lab	lab	PROPN
taxlaw-2810	33	3	.	.	PUNCT
taxlaw-2810	34	1	rel	rel	PROPN
taxlaw-2810	34	2	.	.	PUNCT
taxlaw-2810	35	1	rev	rev	PROPN
taxlaw-2810	35	2	.	.	PROPN
taxlaw-2810	36	1	238	238	NUM
taxlaw-2810	36	2	(	(	PUNCT
taxlaw-2810	36	3	2005	2005	NUM
taxlaw-2810	36	4	)	)	PUNCT
taxlaw-2810	36	5	.	.	PUNCT
taxlaw-2810	37	1	6	6	NUM
taxlaw-2810	37	2	fine	fine	NOUN
taxlaw-2810	37	3	&	&	CCONJ
taxlaw-2810	37	4	gordon	gordon	PROPN
taxlaw-2810	37	5	,	,	PUNCT
taxlaw-2810	37	6	supra	supra	PROPN
taxlaw-2810	37	7	note	note	PROPN
taxlaw-2810	37	8	4	4	NUM
taxlaw-2810	37	9	,	,	PUNCT
taxlaw-2810	37	10	at	at	ADP
taxlaw-2810	37	11	558	558	NUM
taxlaw-2810	37	12	-	-	SYM
taxlaw-2810	37	13	75	75	NUM
taxlaw-2810	37	14	.	.	NOUN
taxlaw-2810	37	15	7	7	NUM
taxlaw-2810	37	16	see	see	VERB
taxlaw-2810	37	17	n.y	n.y	PROPN
taxlaw-2810	37	18	.	.	PROPN
taxlaw-2810	37	19	bus	bus	PROPN
taxlaw-2810	37	20	.	.	PUNCT
taxlaw-2810	38	1	corp	corp	PROPN
taxlaw-2810	38	2	.	.	PROPN
taxlaw-2810	38	3	law	law	PROPN
taxlaw-2810	38	4	§	§	PROPN
taxlaw-2810	38	5	630(a	630(a	PROPN
taxlaw-2810	38	6	)	)	PUNCT
taxlaw-2810	38	7	(	(	PUNCT
taxlaw-2810	38	8	2012	2012	NUM
taxlaw-2810	38	9	)	)	PUNCT
taxlaw-2810	38	10	;	;	PUNCT
taxlaw-2810	39	1	mass	mass	PROPN
taxlaw-2810	39	2	.	.	PUNCT
taxlaw-2810	40	1	gen	gen	PROPN
taxlaw-2810	40	2	.	.	PROPN
taxlaw-2810	40	3	laws	laws	PROPN
taxlaw-2810	40	4	ch	ch	PROPN
taxlaw-2810	40	5	.	.	PROPN
taxlaw-2810	40	6	156	156	NUM
taxlaw-2810	40	7	,	,	PUNCT
taxlaw-2810	40	8	§	§	PROPN
taxlaw-2810	40	9	35	35	NUM
taxlaw-2810	40	10	(	(	PUNCT
taxlaw-2810	40	11	2011	2011	NUM
taxlaw-2810	40	12	)	)	PUNCT
taxlaw-2810	40	13	.	.	PUNCT
taxlaw-2810	41	1	cf	cf	NOUN
taxlaw-2810	41	2	.	.	PUNCT
taxlaw-2810	42	1	eric	eric	PROPN
taxlaw-2810	42	2	tucker	tucker	PROPN
taxlaw-2810	42	3	,	,	PUNCT
taxlaw-2810	42	4	shareholder	shareholder	NOUN
taxlaw-2810	42	5	and	and	CCONJ
taxlaw-2810	42	6	director	director	NOUN
taxlaw-2810	42	7	liability	liability	NOUN
taxlaw-2810	42	8	for	for	ADP
taxlaw-2810	42	9	unpaid	unpaid	ADJ
taxlaw-2810	42	10	workers	worker	NOUN
taxlaw-2810	42	11	’	’	PART
taxlaw-2810	42	12	wages	wage	NOUN
taxlaw-2810	42	13	in	in	ADP
taxlaw-2810	42	14	canada	canada	PROPN
taxlaw-2810	42	15	:	:	PUNCT
taxlaw-2810	42	16	from	from	ADP
taxlaw-2810	42	17	conditions	condition	NOUN
taxlaw-2810	42	18	of	of	ADP
taxlaw-2810	42	19	granting	grant	VERB
taxlaw-2810	42	20	limited	limited	ADJ
taxlaw-2810	42	21	liability	liability	NOUN
taxlaw-2810	42	22	to	to	ADP
taxlaw-2810	42	23	exceptional	exceptional	ADJ
taxlaw-2810	42	24	remedy	remedy	NOUN
taxlaw-2810	42	25	,	,	PUNCT
taxlaw-2810	42	26	26	26	NUM
taxlaw-2810	42	27	law	law	NOUN
taxlaw-2810	42	28	&	&	CCONJ
taxlaw-2810	42	29	hist	hist	PROPN
taxlaw-2810	42	30	.	.	PUNCT
taxlaw-2810	43	1	rev	rev	PROPN
taxlaw-2810	43	2	.	.	PROPN
taxlaw-2810	43	3	57	57	NUM
taxlaw-2810	43	4	(	(	PUNCT
taxlaw-2810	43	5	2008	2008	NUM
taxlaw-2810	43	6	)	)	PUNCT
taxlaw-2810	43	7	(	(	PUNCT
taxlaw-2810	43	8	history	history	NOUN
taxlaw-2810	43	9	of	of	ADP
taxlaw-2810	43	10	such	such	ADJ
taxlaw-2810	43	11	laws	law	NOUN
taxlaw-2810	43	12	in	in	ADP
taxlaw-2810	43	13	canada	canada	PROPN
taxlaw-2810	43	14	)	)	PUNCT
taxlaw-2810	43	15	;	;	PUNCT
taxlaw-2810	44	1	kenneth	kenneth	PROPN
taxlaw-2810	44	2	b.	b.	PROPN
taxlaw-2810	44	3	davis	davis	PROPN
taxlaw-2810	44	4	,	,	PUNCT
taxlaw-2810	44	5	jr	jr	PROPN
taxlaw-2810	44	6	.	.	PROPN
taxlaw-2810	44	7	,	,	PUNCT
taxlaw-2810	44	8	shareholder	shareholder	NOUN
taxlaw-2810	44	9	liability	liability	NOUN
taxlaw-2810	44	10	for	for	ADP
taxlaw-2810	44	11	claims	claim	NOUN
taxlaw-2810	44	12	by	by	ADP
taxlaw-2810	44	13	employees	employee	NOUN
taxlaw-2810	44	14	,	,	PUNCT
taxlaw-2810	44	15	1984	1984	NUM
taxlaw-2810	44	16	wis	wis	NOUN
taxlaw-2810	44	17	.	.	PUNCT
taxlaw-2810	45	1	l.	l.	PROPN
taxlaw-2810	45	2	rev	rev	PROPN
taxlaw-2810	45	3	.	.	PROPN
taxlaw-2810	45	4	741	741	NUM
taxlaw-2810	45	5	(	(	PUNCT
taxlaw-2810	45	6	criticizing	criticize	VERB
taxlaw-2810	45	7	later	later	ADV
taxlaw-2810	45	8	-	-	PUNCT
taxlaw-2810	45	9	repealed	repeal	VERB
taxlaw-2810	45	10	wisconsin	wisconsin	PROPN
taxlaw-2810	45	11	statute	statute	PROPN
taxlaw-2810	45	12	)	)	PUNCT
taxlaw-2810	45	13	.	.	PUNCT
taxlaw-2810	46	1	116	116	NUM
taxlaw-2810	46	2	columbia	columbia	PROPN
taxlaw-2810	46	3	journal	journal	PROPN
taxlaw-2810	46	4	of	of	ADP
taxlaw-2810	46	5	tax	tax	NOUN
taxlaw-2810	46	6	law	law	NOUN
taxlaw-2810	47	1	[	[	X
taxlaw-2810	47	2	vol.3:113	vol.3:113	NOUN
taxlaw-2810	47	3	of	of	ADP
taxlaw-2810	47	4	whether	whether	SCONJ
taxlaw-2810	47	5	those	those	DET
taxlaw-2810	47	6	other	other	ADJ
taxlaw-2810	47	7	firms	firm	NOUN
taxlaw-2810	47	8	can	can	AUX
taxlaw-2810	47	9	be	be	AUX
taxlaw-2810	47	10	deemed	deem	VERB
taxlaw-2810	47	11	to	to	PART
taxlaw-2810	47	12	be	be	AUX
taxlaw-2810	47	13	the	the	DET
taxlaw-2810	47	14	worker	worker	NOUN
taxlaw-2810	47	15	’s	’s	PART
taxlaw-2810	47	16	“	"	PUNCT
taxlaw-2810	47	17	employer	employer	NOUN
taxlaw-2810	47	18	”	"	PUNCT
taxlaw-2810	47	19	under	under	ADP
taxlaw-2810	47	20	the	the	DET
taxlaw-2810	47	21	flsa	flsa	NOUN
taxlaw-2810	47	22	or	or	CCONJ
taxlaw-2810	47	23	other	other	ADJ
taxlaw-2810	47	24	laws	law	NOUN
taxlaw-2810	47	25	.	.	PUNCT
taxlaw-2810	48	1	8	8	NUM
taxlaw-2810	48	2	this	this	DET
taxlaw-2810	48	3	paper	paper	NOUN
taxlaw-2810	48	4	identifies	identify	VERB
taxlaw-2810	48	5	an	an	DET
taxlaw-2810	48	6	unexpected	unexpected	ADJ
taxlaw-2810	48	7	source	source	NOUN
taxlaw-2810	48	8	of	of	ADP
taxlaw-2810	48	9	existing	exist	VERB
taxlaw-2810	48	10	law	law	NOUN
taxlaw-2810	48	11	for	for	ADP
taxlaw-2810	48	12	addressing	address	VERB
taxlaw-2810	48	13	employer	employer	NOUN
taxlaw-2810	48	14	wage	wage	NOUN
taxlaw-2810	48	15	underpayment	underpayment	NOUN
taxlaw-2810	48	16	:	:	PUNCT
taxlaw-2810	48	17	tax	tax	NOUN
taxlaw-2810	48	18	law	law	NOUN
taxlaw-2810	48	19	.	.	PUNCT
taxlaw-2810	49	1	part	part	PROPN
taxlaw-2810	49	2	ii	ii	PROPN
taxlaw-2810	49	3	argues	argue	VERB
taxlaw-2810	49	4	that	that	SCONJ
taxlaw-2810	49	5	under	under	ADP
taxlaw-2810	49	6	existing	exist	VERB
taxlaw-2810	49	7	federal	federal	ADJ
taxlaw-2810	49	8	and	and	CCONJ
taxlaw-2810	49	9	state	state	NOUN
taxlaw-2810	49	10	tax	tax	NOUN
taxlaw-2810	49	11	law	law	NOUN
taxlaw-2810	49	12	,	,	PUNCT
taxlaw-2810	49	13	under	under	ADP
taxlaw-2810	49	14	certain	certain	ADJ
taxlaw-2810	49	15	circumstances	circumstance	NOUN
taxlaw-2810	49	16	,	,	PUNCT
taxlaw-2810	49	17	employers	employer	NOUN
taxlaw-2810	49	18	may	may	AUX
taxlaw-2810	49	19	face	face	VERB
taxlaw-2810	49	20	income	income	NOUN
taxlaw-2810	49	21	tax	tax	NOUN
taxlaw-2810	49	22	liability	liability	NOUN
taxlaw-2810	49	23	for	for	ADP
taxlaw-2810	49	24	wage	wage	NOUN
taxlaw-2810	49	25	underpayment	underpayment	NOUN
taxlaw-2810	49	26	if	if	SCONJ
taxlaw-2810	49	27	those	those	DET
taxlaw-2810	49	28	employers	employer	NOUN
taxlaw-2810	49	29	fail	fail	VERB
taxlaw-2810	49	30	to	to	PART
taxlaw-2810	49	31	report	report	VERB
taxlaw-2810	49	32	the	the	DET
taxlaw-2810	49	33	unpaid	unpaid	ADJ
taxlaw-2810	49	34	wages	wage	NOUN
taxlaw-2810	49	35	as	as	ADP
taxlaw-2810	49	36	gross	gross	ADJ
taxlaw-2810	49	37	income	income	NOUN
taxlaw-2810	49	38	or	or	CCONJ
taxlaw-2810	49	39	take	take	VERB
taxlaw-2810	49	40	an	an	DET
taxlaw-2810	49	41	unallowable	unallowable	ADJ
taxlaw-2810	49	42	business	business	NOUN
taxlaw-2810	49	43	-	-	PUNCT
taxlaw-2810	49	44	expense	expense	NOUN
taxlaw-2810	49	45	deduction	deduction	NOUN
taxlaw-2810	49	46	for	for	ADP
taxlaw-2810	49	47	those	those	DET
taxlaw-2810	49	48	unpaid	unpaid	ADJ
taxlaw-2810	49	49	wages	wage	NOUN
taxlaw-2810	49	50	.	.	PUNCT
taxlaw-2810	50	1	the	the	DET
taxlaw-2810	50	2	rest	rest	NOUN
taxlaw-2810	50	3	of	of	ADP
taxlaw-2810	50	4	the	the	DET
taxlaw-2810	50	5	paper	paper	NOUN
taxlaw-2810	50	6	then	then	ADV
taxlaw-2810	50	7	discusses	discuss	VERB
taxlaw-2810	50	8	how	how	SCONJ
taxlaw-2810	50	9	such	such	ADJ
taxlaw-2810	50	10	tax	tax	NOUN
taxlaw-2810	50	11	liability	liability	NOUN
taxlaw-2810	50	12	could	could	AUX
taxlaw-2810	50	13	be	be	AUX
taxlaw-2810	50	14	enforced	enforce	VERB
taxlaw-2810	50	15	.	.	PUNCT
taxlaw-2810	51	1	part	part	NOUN
taxlaw-2810	51	2	iii	iii	NOUN
taxlaw-2810	51	3	suggests	suggest	VERB
taxlaw-2810	51	4	that	that	SCONJ
taxlaw-2810	51	5	because	because	SCONJ
taxlaw-2810	51	6	unpaid	unpaid	ADJ
taxlaw-2810	51	7	workers	worker	NOUN
taxlaw-2810	51	8	have	have	VERB
taxlaw-2810	51	9	the	the	DET
taxlaw-2810	51	10	best	good	ADJ
taxlaw-2810	51	11	evidence	evidence	NOUN
taxlaw-2810	51	12	of	of	ADP
taxlaw-2810	51	13	wage	wage	NOUN
taxlaw-2810	51	14	underpayment	underpayment	NOUN
taxlaw-2810	51	15	,	,	PUNCT
taxlaw-2810	51	16	such	such	ADJ
taxlaw-2810	51	17	tax	tax	NOUN
taxlaw-2810	51	18	liability	liability	NOUN
taxlaw-2810	51	19	can	can	AUX
taxlaw-2810	51	20	not	not	PART
taxlaw-2810	51	21	be	be	AUX
taxlaw-2810	51	22	effectively	effectively	ADV
taxlaw-2810	51	23	enforced	enforce	VERB
taxlaw-2810	51	24	unless	unless	SCONJ
taxlaw-2810	51	25	those	those	DET
taxlaw-2810	51	26	workers	worker	NOUN
taxlaw-2810	51	27	or	or	CCONJ
taxlaw-2810	51	28	their	their	PRON
taxlaw-2810	51	29	agents	agent	NOUN
taxlaw-2810	51	30	tell	tell	VERB
taxlaw-2810	51	31	the	the	DET
taxlaw-2810	51	32	internal	internal	ADJ
taxlaw-2810	51	33	revenue	revenue	NOUN
taxlaw-2810	51	34	service	service	NOUN
taxlaw-2810	51	35	(	(	PUNCT
taxlaw-2810	51	36	irs	irs	PROPN
taxlaw-2810	51	37	)	)	PUNCT
taxlaw-2810	51	38	or	or	CCONJ
taxlaw-2810	51	39	state	state	NOUN
taxlaw-2810	51	40	tax	tax	NOUN
taxlaw-2810	51	41	authorities	authority	NOUN
taxlaw-2810	51	42	what	what	PRON
taxlaw-2810	51	43	they	they	PRON
taxlaw-2810	51	44	know	know	VERB
taxlaw-2810	51	45	.	.	PUNCT
taxlaw-2810	52	1	to	to	PART
taxlaw-2810	52	2	do	do	VERB
taxlaw-2810	52	3	this	this	PRON
taxlaw-2810	52	4	,	,	PUNCT
taxlaw-2810	52	5	those	those	DET
taxlaw-2810	52	6	workers	worker	NOUN
taxlaw-2810	52	7	can	can	AUX
taxlaw-2810	52	8	become	become	VERB
taxlaw-2810	52	9	tax	tax	NOUN
taxlaw-2810	52	10	informants	informant	NOUN
taxlaw-2810	52	11	.	.	PUNCT
taxlaw-2810	53	1	in	in	ADP
taxlaw-2810	53	2	a	a	DET
taxlaw-2810	53	3	few	few	ADJ
taxlaw-2810	53	4	states	state	NOUN
taxlaw-2810	53	5	,	,	PUNCT
taxlaw-2810	53	6	those	those	DET
taxlaw-2810	53	7	workers	worker	NOUN
taxlaw-2810	53	8	can	can	AUX
taxlaw-2810	53	9	also	also	ADV
taxlaw-2810	53	10	pursue	pursue	VERB
taxlaw-2810	53	11	qui	qui	X
taxlaw-2810	53	12	tam	tam	PROPN
taxlaw-2810	53	13	tax	tax	NOUN
taxlaw-2810	53	14	fraud	fraud	NOUN
taxlaw-2810	53	15	actions	action	NOUN
taxlaw-2810	53	16	under	under	ADP
taxlaw-2810	53	17	the	the	DET
taxlaw-2810	53	18	state	state	NOUN
taxlaw-2810	53	19	's	's	PART
taxlaw-2810	53	20	false	false	ADJ
taxlaw-2810	53	21	claims	claim	NOUN
taxlaw-2810	53	22	act	act	NOUN
taxlaw-2810	53	23	.	.	PUNCT
taxlaw-2810	54	1	in	in	ADP
taxlaw-2810	54	2	part	part	NOUN
taxlaw-2810	54	3	iv	iv	NUM
taxlaw-2810	54	4	,	,	PUNCT
taxlaw-2810	54	5	the	the	DET
taxlaw-2810	54	6	paper	paper	NOUN
taxlaw-2810	54	7	discusses	discuss	VERB
taxlaw-2810	54	8	the	the	DET
taxlaw-2810	54	9	conditions	condition	NOUN
taxlaw-2810	54	10	under	under	ADP
taxlaw-2810	54	11	which	which	PRON
taxlaw-2810	54	12	the	the	DET
taxlaw-2810	54	13	unpaid	unpaid	ADJ
taxlaw-2810	54	14	worker	worker	NOUN
taxlaw-2810	54	15	might	might	AUX
taxlaw-2810	54	16	pursue	pursue	VERB
taxlaw-2810	54	17	these	these	DET
taxlaw-2810	54	18	avenues	avenue	NOUN
taxlaw-2810	54	19	,	,	PUNCT
taxlaw-2810	54	20	and	and	CCONJ
taxlaw-2810	54	21	in	in	ADP
taxlaw-2810	54	22	turn	turn	NOUN
taxlaw-2810	54	23	considers	consider	VERB
taxlaw-2810	54	24	when	when	SCONJ
taxlaw-2810	54	25	a	a	DET
taxlaw-2810	54	26	tax	tax	NOUN
taxlaw-2810	54	27	authority	authority	NOUN
taxlaw-2810	54	28	is	be	AUX
taxlaw-2810	54	29	likely	likely	ADJ
taxlaw-2810	54	30	to	to	PART
taxlaw-2810	54	31	audit	audit	VERB
taxlaw-2810	54	32	an	an	DET
taxlaw-2810	54	33	employer	employer	NOUN
taxlaw-2810	54	34	based	base	VERB
taxlaw-2810	54	35	on	on	ADP
taxlaw-2810	54	36	such	such	DET
taxlaw-2810	54	37	an	an	DET
taxlaw-2810	54	38	informant	informant	NOUN
taxlaw-2810	54	39	’s	’s	PART
taxlaw-2810	54	40	information	information	NOUN
taxlaw-2810	54	41	.	.	PUNCT
taxlaw-2810	55	1	finally	finally	ADV
taxlaw-2810	55	2	,	,	PUNCT
taxlaw-2810	55	3	part	part	NOUN
taxlaw-2810	55	4	v	v	NOUN
taxlaw-2810	55	5	shows	show	VERB
taxlaw-2810	55	6	how	how	SCONJ
taxlaw-2810	55	7	the	the	DET
taxlaw-2810	55	8	tax	tax	NOUN
taxlaw-2810	55	9	approach	approach	NOUN
taxlaw-2810	55	10	identified	identify	VERB
taxlaw-2810	55	11	here	here	ADV
taxlaw-2810	55	12	complements	complement	VERB
taxlaw-2810	55	13	other	other	ADJ
taxlaw-2810	55	14	legal	legal	ADJ
taxlaw-2810	55	15	approaches	approach	NOUN
taxlaw-2810	55	16	to	to	ADP
taxlaw-2810	55	17	combating	combat	VERB
taxlaw-2810	55	18	wage	wage	NOUN
taxlaw-2810	55	19	theft	theft	NOUN
taxlaw-2810	55	20	.	.	PUNCT
taxlaw-2810	56	1	in	in	ADP
taxlaw-2810	56	2	so	so	ADV
taxlaw-2810	56	3	doing	do	VERB
taxlaw-2810	56	4	,	,	PUNCT
taxlaw-2810	56	5	this	this	DET
taxlaw-2810	56	6	paper	paper	NOUN
taxlaw-2810	56	7	contributes	contribute	VERB
taxlaw-2810	56	8	to	to	ADP
taxlaw-2810	56	9	the	the	DET
taxlaw-2810	56	10	research	research	NOUN
taxlaw-2810	56	11	literature	literature	NOUN
taxlaw-2810	56	12	in	in	ADP
taxlaw-2810	56	13	two	two	NUM
taxlaw-2810	56	14	ways	way	NOUN
taxlaw-2810	56	15	.	.	PUNCT
taxlaw-2810	57	1	first	first	ADV
taxlaw-2810	57	2	,	,	PUNCT
taxlaw-2810	57	3	the	the	DET
taxlaw-2810	57	4	tax	tax	NOUN
taxlaw-2810	57	5	and	and	CCONJ
taxlaw-2810	57	6	employment	employment	NOUN
taxlaw-2810	57	7	law	law	NOUN
taxlaw-2810	57	8	literatures	literature	NOUN
taxlaw-2810	57	9	have	have	AUX
taxlaw-2810	57	10	rarely	rarely	ADV
taxlaw-2810	57	11	covered	cover	VERB
taxlaw-2810	57	12	wage	wage	NOUN
taxlaw-2810	57	13	underpayment	underpayment	NOUN
taxlaw-2810	57	14	as	as	ADP
taxlaw-2810	57	15	a	a	DET
taxlaw-2810	57	16	tax	tax	NOUN
taxlaw-2810	57	17	liability	liability	NOUN
taxlaw-2810	57	18	issue	issue	NOUN
taxlaw-2810	57	19	.	.	PUNCT
taxlaw-2810	58	1	9	9	NUM
taxlaw-2810	58	2	to	to	ADP
taxlaw-2810	58	3	date	date	NOUN
taxlaw-2810	58	4	,	,	PUNCT
taxlaw-2810	58	5	no	no	DET
taxlaw-2810	58	6	one	one	NOUN
taxlaw-2810	58	7	has	have	AUX
taxlaw-2810	58	8	identified	identify	VERB
taxlaw-2810	58	9	a	a	DET
taxlaw-2810	58	10	basis	basis	NOUN
taxlaw-2810	58	11	under	under	ADP
taxlaw-2810	58	12	existing	exist	VERB
taxlaw-2810	58	13	tax	tax	NOUN
taxlaw-2810	58	14	law	law	NOUN
taxlaw-2810	58	15	for	for	ADP
taxlaw-2810	58	16	treating	treat	VERB
taxlaw-2810	58	17	wage	wage	NOUN
taxlaw-2810	58	18	underpayment	underpayment	NOUN
taxlaw-2810	58	19	as	as	ADP
taxlaw-2810	58	20	generating	generating	NOUN
taxlaw-2810	58	21	employer	employer	NOUN
taxlaw-2810	58	22	tax	tax	NOUN
taxlaw-2810	58	23	liability	liability	NOUN
taxlaw-2810	58	24	,	,	PUNCT
taxlaw-2810	58	25	let	let	VERB
taxlaw-2810	58	26	alone	alone	ADV
taxlaw-2810	58	27	discussed	discuss	VERB
taxlaw-2810	58	28	how	how	SCONJ
taxlaw-2810	58	29	such	such	ADJ
taxlaw-2810	58	30	liability	liability	NOUN
taxlaw-2810	58	31	might	might	AUX
taxlaw-2810	58	32	be	be	AUX
taxlaw-2810	58	33	enforced	enforce	VERB
taxlaw-2810	58	34	.	.	PUNCT
taxlaw-2810	59	1	in	in	ADP
taxlaw-2810	59	2	doing	do	VERB
taxlaw-2810	59	3	so	so	ADV
taxlaw-2810	59	4	,	,	PUNCT
taxlaw-2810	59	5	this	this	DET
taxlaw-2810	59	6	paper	paper	NOUN
taxlaw-2810	59	7	bridges	bridge	VERB
taxlaw-2810	59	8	the	the	DET
taxlaw-2810	59	9	tax	tax	NOUN
taxlaw-2810	59	10	and	and	CCONJ
taxlaw-2810	59	11	employment	employment	NOUN
taxlaw-2810	59	12	law	law	NOUN
taxlaw-2810	59	13	literatures	literature	NOUN
taxlaw-2810	59	14	by	by	ADP
taxlaw-2810	59	15	offering	offer	VERB
taxlaw-2810	59	16	a	a	DET
taxlaw-2810	59	17	new	new	ADJ
taxlaw-2810	59	18	legal	legal	ADJ
taxlaw-2810	59	19	approach	approach	NOUN
taxlaw-2810	59	20	to	to	ADP
taxlaw-2810	59	21	combating	combat	VERB
taxlaw-2810	59	22	wage	wage	NOUN
taxlaw-2810	59	23	theft	theft	NOUN
taxlaw-2810	59	24	.	.	PUNCT
taxlaw-2810	60	1	this	this	DET
taxlaw-2810	60	2	approach	approach	NOUN
taxlaw-2810	60	3	is	be	AUX
taxlaw-2810	60	4	best	well	ADV
taxlaw-2810	60	5	taken	take	VERB
taxlaw-2810	60	6	not	not	PART
taxlaw-2810	60	7	as	as	ADP
taxlaw-2810	60	8	a	a	DET
taxlaw-2810	60	9	substitute	substitute	NOUN
taxlaw-2810	60	10	for	for	ADP
taxlaw-2810	60	11	,	,	PUNCT
taxlaw-2810	60	12	but	but	CCONJ
taxlaw-2810	60	13	an	an	DET
taxlaw-2810	60	14	important	important	ADJ
taxlaw-2810	60	15	complement	complement	NOUN
taxlaw-2810	60	16	to	to	ADP
taxlaw-2810	60	17	,	,	PUNCT
taxlaw-2810	60	18	existing	exist	VERB
taxlaw-2810	60	19	legal	legal	ADJ
taxlaw-2810	60	20	approaches	approach	NOUN
taxlaw-2810	60	21	.	.	PUNCT
taxlaw-2810	61	1	second	second	ADV
taxlaw-2810	61	2	,	,	PUNCT
taxlaw-2810	61	3	the	the	DET
taxlaw-2810	61	4	paper	paper	NOUN
taxlaw-2810	61	5	advances	advance	VERB
taxlaw-2810	61	6	the	the	DET
taxlaw-2810	61	7	theoretical	theoretical	ADJ
taxlaw-2810	61	8	literature	literature	NOUN
taxlaw-2810	61	9	on	on	ADP
taxlaw-2810	61	10	the	the	DET
taxlaw-2810	61	11	law	law	NOUN
taxlaw-2810	61	12	enforcement	enforcement	NOUN
taxlaw-2810	61	13	uses	use	NOUN
taxlaw-2810	61	14	of	of	ADP
taxlaw-2810	61	15	bounties	bounty	NOUN
taxlaw-2810	61	16	and	and	CCONJ
taxlaw-2810	61	17	rewards	reward	NOUN
taxlaw-2810	61	18	.	.	PUNCT
taxlaw-2810	62	1	that	that	DET
taxlaw-2810	62	2	literature	literature	NOUN
taxlaw-2810	62	3	has	have	AUX
taxlaw-2810	62	4	discussed	discuss	VERB
taxlaw-2810	62	5	tax	tax	NOUN
taxlaw-2810	62	6	informant	informant	NOUN
taxlaw-2810	62	7	rewards	reward	VERB
taxlaw-2810	62	8	and	and	CCONJ
taxlaw-2810	62	9	qui	qui	X
taxlaw-2810	62	10	tam	tam	PROPN
taxlaw-2810	62	11	actions	action	NOUN
taxlaw-2810	62	12	10	10	NUM
taxlaw-2810	62	13	but	but	CCONJ
taxlaw-2810	62	14	has	have	AUX
taxlaw-2810	62	15	not	not	PART
taxlaw-2810	62	16	focused	focus	VERB
taxlaw-2810	62	17	on	on	ADP
taxlaw-2810	62	18	the	the	DET
taxlaw-2810	62	19	low	low	ADJ
taxlaw-2810	62	20	-	-	PUNCT
taxlaw-2810	62	21	wage	wage	NOUN
taxlaw-2810	62	22	or	or	CCONJ
taxlaw-2810	62	23	undocumented	undocumented	ADJ
taxlaw-2810	62	24	worker	worker	NOUN
taxlaw-2810	62	25	as	as	ADP
taxlaw-2810	62	26	a	a	DET
taxlaw-2810	62	27	tax	tax	NOUN
taxlaw-2810	62	28	informant	informant	NOUN
taxlaw-2810	62	29	.	.	PUNCT
taxlaw-2810	63	1	8	8	NUM
taxlaw-2810	63	2	e.g.	e.g.	ADV
taxlaw-2810	63	3	,	,	PUNCT
taxlaw-2810	63	4	timothy	timothy	PROPN
taxlaw-2810	63	5	b.	b.	PROPN
taxlaw-2810	63	6	glynn	glynn	PROPN
taxlaw-2810	63	7	,	,	PUNCT
taxlaw-2810	63	8	taking	take	VERB
taxlaw-2810	63	9	the	the	DET
taxlaw-2810	63	10	employer	employer	NOUN
taxlaw-2810	63	11	out	out	ADP
taxlaw-2810	63	12	of	of	ADP
taxlaw-2810	63	13	employment	employment	NOUN
taxlaw-2810	63	14	law	law	NOUN
taxlaw-2810	63	15	?	?	PUNCT
taxlaw-2810	64	1	accountability	accountability	NOUN
taxlaw-2810	64	2	for	for	ADP
taxlaw-2810	64	3	wage	wage	NOUN
taxlaw-2810	64	4	and	and	CCONJ
taxlaw-2810	64	5	hour	hour	NOUN
taxlaw-2810	64	6	violations	violation	NOUN
taxlaw-2810	64	7	in	in	ADP
taxlaw-2810	64	8	an	an	DET
taxlaw-2810	64	9	age	age	NOUN
taxlaw-2810	64	10	of	of	ADP
taxlaw-2810	64	11	enterprise	enterprise	NOUN
taxlaw-2810	64	12	disaggregation	disaggregation	NOUN
taxlaw-2810	64	13	,	,	PUNCT
taxlaw-2810	64	14	5	5	NUM
taxlaw-2810	64	15	emp	emp	NOUN
taxlaw-2810	64	16	.	.	PUNCT
taxlaw-2810	64	17	rts	rts	PROPN
taxlaw-2810	64	18	.	.	PUNCT
taxlaw-2810	64	19	&	&	CCONJ
taxlaw-2810	64	20	emp	emp	PROPN
taxlaw-2810	64	21	.	.	PUNCT
taxlaw-2810	65	1	pol’y	pol’y	NOUN
taxlaw-2810	65	2	j.	j.	PROPN
taxlaw-2810	65	3	201	201	NUM
taxlaw-2810	65	4	,	,	PUNCT
taxlaw-2810	65	5	227	227	NUM
taxlaw-2810	65	6	-	-	SYM
taxlaw-2810	65	7	28	28	NUM
taxlaw-2810	65	8	(	(	PUNCT
taxlaw-2810	65	9	2011	2011	NUM
taxlaw-2810	65	10	)	)	PUNCT
taxlaw-2810	65	11	(	(	PUNCT
taxlaw-2810	65	12	proposing	propose	VERB
taxlaw-2810	65	13	strict	strict	ADJ
taxlaw-2810	65	14	liability	liability	NOUN
taxlaw-2810	65	15	for	for	ADP
taxlaw-2810	65	16	wage	wage	NOUN
taxlaw-2810	65	17	and	and	CCONJ
taxlaw-2810	65	18	hour	hour	NOUN
taxlaw-2810	65	19	violations	violation	NOUN
taxlaw-2810	65	20	in	in	ADP
taxlaw-2810	65	21	the	the	DET
taxlaw-2810	65	22	production	production	NOUN
taxlaw-2810	65	23	of	of	ADP
taxlaw-2810	65	24	any	any	DET
taxlaw-2810	65	25	goods	good	NOUN
taxlaw-2810	65	26	and	and	CCONJ
taxlaw-2810	65	27	services	service	NOUN
taxlaw-2810	65	28	that	that	PRON
taxlaw-2810	65	29	a	a	DET
taxlaw-2810	65	30	firm	firm	NOUN
taxlaw-2810	65	31	buys	buy	NOUN
taxlaw-2810	65	32	,	,	PUNCT
taxlaw-2810	65	33	sells	sell	NOUN
taxlaw-2810	65	34	,	,	PUNCT
taxlaw-2810	65	35	or	or	CCONJ
taxlaw-2810	65	36	distributes	distribute	NOUN
taxlaw-2810	65	37	,	,	PUNCT
taxlaw-2810	65	38	but	but	CCONJ
taxlaw-2810	65	39	“	"	PUNCT
taxlaw-2810	65	40	only	only	ADV
taxlaw-2810	65	41	for	for	ADP
taxlaw-2810	65	42	the	the	DET
taxlaw-2810	65	43	portion	portion	NOUN
taxlaw-2810	65	44	of	of	ADP
taxlaw-2810	65	45	the	the	DET
taxlaw-2810	65	46	violations	violation	NOUN
taxlaw-2810	65	47	attributable	attributable	ADJ
taxlaw-2810	65	48	to	to	ADP
taxlaw-2810	65	49	the	the	DET
taxlaw-2810	65	50	goods	good	NOUN
taxlaw-2810	65	51	or	or	CCONJ
taxlaw-2810	65	52	services	service	NOUN
taxlaw-2810	65	53	it	it	PRON
taxlaw-2810	65	54	purchases	purchase	VERB
taxlaw-2810	65	55	,	,	PUNCT
taxlaw-2810	65	56	sells	sell	NOUN
taxlaw-2810	65	57	,	,	PUNCT
taxlaw-2810	65	58	or	or	CCONJ
taxlaw-2810	65	59	distributes	distribute	NOUN
taxlaw-2810	65	60	”	"	PUNCT
taxlaw-2810	65	61	)	)	PUNCT
taxlaw-2810	65	62	;	;	PUNCT
taxlaw-2810	65	63	hina	hina	PROPN
taxlaw-2810	65	64	b.	b.	PROPN
taxlaw-2810	65	65	shah	shah	PROPN
taxlaw-2810	65	66	,	,	PUNCT
taxlaw-2810	65	67	broadening	broaden	VERB
taxlaw-2810	65	68	low	low	ADJ
taxlaw-2810	65	69	-	-	PUNCT
taxlaw-2810	65	70	wage	wage	NOUN
taxlaw-2810	65	71	workers	worker	NOUN
taxlaw-2810	65	72	’	'	PUNCT
taxlaw-2810	65	73	access	access	NOUN
taxlaw-2810	65	74	to	to	ADP
taxlaw-2810	65	75	justice	justice	NOUN
taxlaw-2810	65	76	:	:	PUNCT
taxlaw-2810	65	77	guaranteeing	guarantee	VERB
taxlaw-2810	65	78	unpaid	unpaid	ADJ
taxlaw-2810	65	79	wages	wage	NOUN
taxlaw-2810	65	80	in	in	ADP
taxlaw-2810	65	81	targeted	target	VERB
taxlaw-2810	65	82	industries	industry	NOUN
taxlaw-2810	65	83	,	,	PUNCT
taxlaw-2810	65	84	28	28	NUM
taxlaw-2810	65	85	hofstra	hofstra	PROPN
taxlaw-2810	65	86	lab	lab	PROPN
taxlaw-2810	65	87	.	.	PROPN
taxlaw-2810	65	88	&	&	CCONJ
taxlaw-2810	65	89	emp	emp	PROPN
taxlaw-2810	65	90	.	.	PUNCT
taxlaw-2810	66	1	l.j	l.j	AUX
taxlaw-2810	66	2	.	.	PROPN
taxlaw-2810	66	3	9	9	NUM
taxlaw-2810	66	4	,	,	PUNCT
taxlaw-2810	66	5	35	35	NUM
taxlaw-2810	66	6	-	-	SYM
taxlaw-2810	66	7	37	37	NUM
taxlaw-2810	66	8	,	,	PUNCT
taxlaw-2810	66	9	43	43	NUM
taxlaw-2810	66	10	-	-	SYM
taxlaw-2810	66	11	44	44	NUM
taxlaw-2810	66	12	(	(	PUNCT
taxlaw-2810	66	13	2010	2010	NUM
taxlaw-2810	66	14	)	)	PUNCT
taxlaw-2810	66	15	(	(	PUNCT
taxlaw-2810	66	16	advocating	advocate	VERB
taxlaw-2810	66	17	extension	extension	NOUN
taxlaw-2810	66	18	of	of	ADP
taxlaw-2810	66	19	wage	wage	NOUN
taxlaw-2810	66	20	-	-	PUNCT
taxlaw-2810	66	21	guarantee	guarantee	NOUN
taxlaw-2810	66	22	provision	provision	NOUN
taxlaw-2810	66	23	on	on	ADP
taxlaw-2810	66	24	garment	garment	NOUN
taxlaw-2810	66	25	manufacturers	manufacturer	NOUN
taxlaw-2810	66	26	in	in	ADP
taxlaw-2810	66	27	california	california	PROPN
taxlaw-2810	66	28	labor	labor	PROPN
taxlaw-2810	66	29	code	code	PROPN
taxlaw-2810	66	30	section	section	NOUN
taxlaw-2810	66	31	2673.1	2673.1	NUM
taxlaw-2810	66	32	to	to	ADP
taxlaw-2810	66	33	other	other	ADJ
taxlaw-2810	66	34	low	low	ADJ
taxlaw-2810	66	35	-	-	PUNCT
taxlaw-2810	66	36	wage	wage	NOUN
taxlaw-2810	66	37	sectors	sector	NOUN
taxlaw-2810	66	38	and	and	CCONJ
taxlaw-2810	66	39	with	with	ADP
taxlaw-2810	66	40	a	a	DET
taxlaw-2810	66	41	private	private	ADJ
taxlaw-2810	66	42	enforcement	enforcement	NOUN
taxlaw-2810	66	43	mechanism	mechanism	NOUN
taxlaw-2810	66	44	)	)	PUNCT
taxlaw-2810	66	45	;	;	PUNCT
taxlaw-2810	67	1	brishen	brishen	PROPN
taxlaw-2810	67	2	rogers	roger	NOUN
taxlaw-2810	67	3	,	,	PUNCT
taxlaw-2810	67	4	toward	toward	ADP
taxlaw-2810	67	5	third	third	ADJ
taxlaw-2810	67	6	-	-	PUNCT
taxlaw-2810	67	7	party	party	NOUN
taxlaw-2810	67	8	liability	liability	NOUN
taxlaw-2810	67	9	for	for	ADP
taxlaw-2810	67	10	wage	wage	NOUN
taxlaw-2810	67	11	theft	theft	NOUN
taxlaw-2810	67	12	,	,	PUNCT
taxlaw-2810	67	13	31	31	NUM
taxlaw-2810	67	14	berkeley	berkeley	PROPN
taxlaw-2810	67	15	j.	j.	PROPN
taxlaw-2810	67	16	emp	emp	PROPN
taxlaw-2810	67	17	.	.	PROPN
taxlaw-2810	67	18	&	&	CCONJ
taxlaw-2810	67	19	lab	lab	PROPN
taxlaw-2810	67	20	.	.	PUNCT
taxlaw-2810	68	1	l.	l.	PROPN
taxlaw-2810	68	2	1	1	NUM
taxlaw-2810	68	3	,	,	PUNCT
taxlaw-2810	68	4	34	34	NUM
taxlaw-2810	68	5	-	-	SYM
taxlaw-2810	68	6	60	60	NUM
taxlaw-2810	68	7	(	(	PUNCT
taxlaw-2810	68	8	2010	2010	NUM
taxlaw-2810	68	9	)	)	PUNCT
taxlaw-2810	68	10	(	(	PUNCT
taxlaw-2810	68	11	arguing	argue	VERB
taxlaw-2810	68	12	for	for	ADP
taxlaw-2810	68	13	liability	liability	NOUN
taxlaw-2810	68	14	for	for	ADP
taxlaw-2810	68	15	downstream	downstream	ADJ
taxlaw-2810	68	16	buyers	buyer	NOUN
taxlaw-2810	68	17	of	of	ADP
taxlaw-2810	68	18	goods	good	NOUN
taxlaw-2810	68	19	and	and	CCONJ
taxlaw-2810	68	20	services	service	NOUN
taxlaw-2810	68	21	that	that	PRON
taxlaw-2810	68	22	fail	fail	VERB
taxlaw-2810	68	23	to	to	PART
taxlaw-2810	68	24	exercise	exercise	VERB
taxlaw-2810	68	25	due	due	ADJ
taxlaw-2810	68	26	care	care	NOUN
taxlaw-2810	68	27	to	to	PART
taxlaw-2810	68	28	prevent	prevent	VERB
taxlaw-2810	68	29	wage	wage	NOUN
taxlaw-2810	68	30	and	and	CCONJ
taxlaw-2810	68	31	hour	hour	NOUN
taxlaw-2810	68	32	violations	violation	NOUN
taxlaw-2810	68	33	by	by	ADP
taxlaw-2810	68	34	upstream	upstream	ADJ
taxlaw-2810	68	35	suppliers	supplier	NOUN
taxlaw-2810	68	36	)	)	PUNCT
taxlaw-2810	68	37	.	.	PUNCT
taxlaw-2810	69	1	9	9	NUM
taxlaw-2810	69	2	an	an	DET
taxlaw-2810	69	3	exception	exception	NOUN
taxlaw-2810	69	4	is	be	AUX
taxlaw-2810	69	5	crane	crane	NOUN
taxlaw-2810	69	6	,	,	PUNCT
taxlaw-2810	69	7	who	who	PRON
taxlaw-2810	69	8	briefly	briefly	ADV
taxlaw-2810	69	9	considered	consider	VERB
taxlaw-2810	69	10	the	the	DET
taxlaw-2810	69	11	tax	tax	NOUN
taxlaw-2810	69	12	treatment	treatment	NOUN
taxlaw-2810	69	13	of	of	ADP
taxlaw-2810	69	14	wage	wage	NOUN
taxlaw-2810	69	15	underpayment	underpayment	NOUN
taxlaw-2810	69	16	in	in	ADP
taxlaw-2810	69	17	a	a	DET
taxlaw-2810	69	18	theoretical	theoretical	ADJ
taxlaw-2810	69	19	tax	tax	NOUN
taxlaw-2810	69	20	system	system	NOUN
taxlaw-2810	69	21	with	with	ADP
taxlaw-2810	69	22	a	a	DET
taxlaw-2810	69	23	completely	completely	ADV
taxlaw-2810	69	24	closed	closed	ADJ
taxlaw-2810	69	25	tax	tax	NOUN
taxlaw-2810	69	26	base	base	NOUN
taxlaw-2810	69	27	.	.	PUNCT
taxlaw-2810	70	1	charlotte	charlotte	PROPN
taxlaw-2810	70	2	crane	crane	PROPN
taxlaw-2810	70	3	,	,	PUNCT
taxlaw-2810	70	4	liabilities	liability	NOUN
taxlaw-2810	70	5	and	and	CCONJ
taxlaw-2810	70	6	the	the	DET
taxlaw-2810	70	7	need	need	NOUN
taxlaw-2810	70	8	to	to	PART
taxlaw-2810	70	9	keep	keep	VERB
taxlaw-2810	70	10	the	the	DET
taxlaw-2810	70	11	income	income	NOUN
taxlaw-2810	70	12	tax	tax	NOUN
taxlaw-2810	70	13	base	base	NOUN
taxlaw-2810	70	14	closed	close	VERB
taxlaw-2810	70	15	,	,	PUNCT
taxlaw-2810	70	16	25	25	NUM
taxlaw-2810	70	17	va	va	NOUN
taxlaw-2810	70	18	.	.	PUNCT
taxlaw-2810	71	1	tax	tax	PROPN
taxlaw-2810	71	2	rev	rev	PROPN
taxlaw-2810	71	3	.	.	PROPN
taxlaw-2810	71	4	31	31	NUM
taxlaw-2810	71	5	,	,	PUNCT
taxlaw-2810	71	6	54	54	NUM
taxlaw-2810	71	7	(	(	PUNCT
taxlaw-2810	71	8	2005	2005	NUM
taxlaw-2810	71	9	)	)	PUNCT
taxlaw-2810	71	10	.	.	PUNCT
taxlaw-2810	72	1	10	10	NUM
taxlaw-2810	72	2	yosef	yosef	PROPN
taxlaw-2810	72	3	mealem	mealem	NOUN
taxlaw-2810	72	4	et	et	PROPN
taxlaw-2810	72	5	al	al	PROPN
taxlaw-2810	72	6	.	.	PROPN
taxlaw-2810	72	7	,	,	PUNCT
taxlaw-2810	72	8	whistle	whistle	NOUN
taxlaw-2810	72	9	-	-	PUNCT
taxlaw-2810	72	10	blowers	blower	NOUN
taxlaw-2810	72	11	as	as	ADP
taxlaw-2810	72	12	deterrents	deterrent	NOUN
taxlaw-2810	72	13	to	to	PART
taxlaw-2810	72	14	tax	tax	VERB
taxlaw-2810	72	15	evasion	evasion	NOUN
taxlaw-2810	72	16	,	,	PUNCT
taxlaw-2810	72	17	38	38	NUM
taxlaw-2810	72	18	pub	pub	NOUN
taxlaw-2810	72	19	.	.	PUNCT
taxlaw-2810	73	1	fin	fin	NOUN
taxlaw-2810	73	2	.	.	PUNCT
taxlaw-2810	74	1	rev	rev	PROPN
taxlaw-2810	74	2	.	.	PROPN
taxlaw-2810	74	3	306	306	NUM
taxlaw-2810	74	4	(	(	PUNCT
taxlaw-2810	74	5	2010	2010	NUM
taxlaw-2810	74	6	)	)	PUNCT
taxlaw-2810	74	7	;	;	PUNCT
taxlaw-2810	74	8	omri	omri	PROPN
taxlaw-2810	74	9	yadlin	yadlin	PROPN
taxlaw-2810	74	10	,	,	PUNCT
taxlaw-2810	74	11	the	the	DET
taxlaw-2810	74	12	conspirator	conspirator	NOUN
taxlaw-2810	74	13	dilemma	dilemma	NOUN
taxlaw-2810	74	14	:	:	PUNCT
taxlaw-2810	74	15	introducing	introduce	VERB
taxlaw-2810	74	16	the	the	DET
taxlaw-2810	74	17	"	"	PUNCT
taxlaw-2810	74	18	trojan	trojan	NOUN
taxlaw-2810	74	19	horse	horse	NOUN
taxlaw-2810	74	20	"	"	PUNCT
taxlaw-2810	74	21	enforcement	enforcement	NOUN
taxlaw-2810	74	22	strategy	strategy	NOUN
taxlaw-2810	74	23	,	,	PUNCT
taxlaw-2810	74	24	2	2	NUM
taxlaw-2810	74	25	rev	rev	X
taxlaw-2810	74	26	.	.	PROPN
taxlaw-2810	74	27	law	law	PROPN
taxlaw-2810	74	28	&	&	CCONJ
taxlaw-2810	74	29	econ	econ	PROPN
taxlaw-2810	74	30	.	.	PUNCT
taxlaw-2810	75	1	25	25	NUM
taxlaw-2810	75	2	(	(	PUNCT
taxlaw-2810	75	3	2006	2006	NUM
taxlaw-2810	75	4	)	)	PUNCT
taxlaw-2810	75	5	;	;	PUNCT
taxlaw-2810	75	6	ben	ben	PROPN
taxlaw-2810	75	7	depoorter	depoorter	PROPN
taxlaw-2810	75	8	&	&	CCONJ
taxlaw-2810	75	9	jeff	jeff	PROPN
taxlaw-2810	75	10	de	de	PROPN
taxlaw-2810	75	11	mot	mot	PROPN
taxlaw-2810	75	12	,	,	PUNCT
taxlaw-2810	75	13	whistle	whistle	AUX
taxlaw-2810	75	14	blowing	blow	VERB
taxlaw-2810	75	15	:	:	PUNCT
taxlaw-2810	75	16	an	an	DET
taxlaw-2810	75	17	economic	economic	ADJ
taxlaw-2810	75	18	analysis	analysis	NOUN
taxlaw-2810	75	19	of	of	ADP
taxlaw-2810	75	20	the	the	DET
taxlaw-2810	75	21	false	false	ADJ
taxlaw-2810	75	22	claims	claim	NOUN
taxlaw-2810	75	23	act	act	NOUN
taxlaw-2810	75	24	,	,	PUNCT
taxlaw-2810	75	25	14	14	NUM
taxlaw-2810	75	26	sup	sup	NOUN
taxlaw-2810	75	27	.	.	PUNCT
taxlaw-2810	76	1	ct	ct	PROPN
taxlaw-2810	76	2	.	.	PUNCT
taxlaw-2810	77	1	econ	econ	PROPN
taxlaw-2810	77	2	.	.	PUNCT
taxlaw-2810	78	1	rev	rev	PROPN
taxlaw-2810	78	2	.	.	PROPN
taxlaw-2810	78	3	135	135	NUM
taxlaw-2810	78	4	(	(	PUNCT
taxlaw-2810	78	5	2006	2006	NUM
taxlaw-2810	78	6	)	)	PUNCT
taxlaw-2810	78	7	;	;	PUNCT
taxlaw-2810	78	8	robert	robert	PROPN
taxlaw-2810	78	9	cooter	cooter	PROPN
taxlaw-2810	78	10	&	&	CCONJ
taxlaw-2810	78	11	nuno	nuno	PROPN
taxlaw-2810	78	12	garoupa	garoupa	PROPN
taxlaw-2810	78	13	,	,	PUNCT
taxlaw-2810	78	14	the	the	DET
taxlaw-2810	78	15	virtuous	virtuous	ADJ
taxlaw-2810	78	16	circle	circle	NOUN
taxlaw-2810	78	17	of	of	ADP
taxlaw-2810	78	18	distrust	distrust	NOUN
taxlaw-2810	78	19	:	:	PUNCT
taxlaw-2810	78	20	a	a	DET
taxlaw-2810	78	21	mechanism	mechanism	NOUN
taxlaw-2810	78	22	to	to	PART
taxlaw-2810	78	23	deter	deter	VERB
taxlaw-2810	78	24	bribes	bribe	NOUN
taxlaw-2810	78	25	and	and	CCONJ
taxlaw-2810	78	26	other	other	ADJ
taxlaw-2810	78	27	cooperative	cooperative	ADJ
taxlaw-2810	78	28	crimes	crime	NOUN
taxlaw-2810	78	29	(	(	PUNCT
taxlaw-2810	78	30	university	university	NOUN
taxlaw-2810	78	31	of	of	ADP
taxlaw-2810	78	32	california	california	PROPN
taxlaw-2810	78	33	,	,	PUNCT
taxlaw-2810	78	34	berkeley	berkeley	PROPN
taxlaw-2810	78	35	program	program	NOUN
taxlaw-2810	78	36	in	in	ADP
taxlaw-2810	78	37	law	law	PROPN
taxlaw-2810	78	38	&	&	CCONJ
taxlaw-2810	78	39	economics	economic	NOUN
taxlaw-2810	78	40	,	,	PUNCT
taxlaw-2810	78	41	working	work	VERB
taxlaw-2810	78	42	paper	paper	NOUN
taxlaw-2810	78	43	series	series	NOUN
taxlaw-2810	78	44	,	,	PUNCT
taxlaw-2810	78	45	2000	2000	NUM
taxlaw-2810	78	46	)	)	PUNCT
taxlaw-2810	78	47	;	;	PUNCT
taxlaw-2810	78	48	gideon	gideon	PROPN
taxlaw-2810	78	49	yaniv	yaniv	PROPN
taxlaw-2810	78	50	,	,	PUNCT
taxlaw-2810	78	51	revenge	revenge	NOUN
taxlaw-2810	78	52	,	,	PUNCT
taxlaw-2810	78	53	tax	tax	NOUN
taxlaw-2810	78	54	informing	informing	NOUN
taxlaw-2810	78	55	,	,	PUNCT
taxlaw-2810	78	56	and	and	CCONJ
taxlaw-2810	78	57	the	the	DET
taxlaw-2810	78	58	optimal	optimal	ADJ
taxlaw-2810	78	59	bounty	bounty	NOUN
taxlaw-2810	78	60	,	,	PUNCT
taxlaw-2810	78	61	3	3	NUM
taxlaw-2810	78	62	j.	j.	PROPN
taxlaw-2810	78	63	pub	pub	PROPN
taxlaw-2810	78	64	.	.	PUNCT
taxlaw-2810	78	65	econ	econ	PROPN
taxlaw-2810	78	66	.	.	PUNCT
taxlaw-2810	78	67	theory	theory	NOUN
taxlaw-2810	78	68	225	225	NUM
taxlaw-2810	78	69	(	(	PUNCT
taxlaw-2810	78	70	2001	2001	NUM
taxlaw-2810	78	71	)	)	PUNCT
taxlaw-2810	78	72	;	;	PUNCT
taxlaw-2810	78	73	marsha	marsha	PROPN
taxlaw-2810	78	74	j.	j.	PROPN
taxlaw-2810	78	75	ferziger	ferziger	PROPN
taxlaw-2810	78	76	&	&	CCONJ
taxlaw-2810	78	77	daniel	daniel	PROPN
taxlaw-2810	78	78	g.	g.	PROPN
taxlaw-2810	78	79	currell	currell	PROPN
taxlaw-2810	78	80	,	,	PUNCT
taxlaw-2810	78	81	snitching	snitch	VERB
taxlaw-2810	78	82	2012	2012	NUM
taxlaw-2810	78	83	]	]	PUNCT
taxlaw-2810	78	84	tax	tax	NOUN
taxlaw-2810	78	85	liability	liability	NOUN
taxlaw-2810	78	86	for	for	ADP
taxlaw-2810	78	87	wage	wage	NOUN
taxlaw-2810	78	88	theft	theft	NOUN
taxlaw-2810	78	89	117	117	NUM
taxlaw-2810	78	90	ii	ii	NOUN
taxlaw-2810	78	91	.	.	PUNCT
taxlaw-2810	78	92	tax	tax	NOUN
taxlaw-2810	78	93	liability	liability	NOUN
taxlaw-2810	78	94	this	this	DET
taxlaw-2810	78	95	part	part	NOUN
taxlaw-2810	78	96	presents	present	VERB
taxlaw-2810	78	97	a	a	DET
taxlaw-2810	78	98	legal	legal	ADJ
taxlaw-2810	78	99	argument	argument	NOUN
taxlaw-2810	78	100	that	that	SCONJ
taxlaw-2810	78	101	,	,	PUNCT
taxlaw-2810	78	102	under	under	ADP
taxlaw-2810	78	103	existing	exist	VERB
taxlaw-2810	78	104	federal	federal	ADJ
taxlaw-2810	78	105	and	and	CCONJ
taxlaw-2810	78	106	state	state	NOUN
taxlaw-2810	78	107	tax	tax	NOUN
taxlaw-2810	78	108	law	law	NOUN
taxlaw-2810	78	109	,	,	PUNCT
taxlaw-2810	78	110	an	an	DET
taxlaw-2810	78	111	employer	employer	NOUN
taxlaw-2810	78	112	may	may	AUX
taxlaw-2810	78	113	incur	incur	VERB
taxlaw-2810	78	114	income	income	NOUN
taxlaw-2810	78	115	tax	tax	NOUN
taxlaw-2810	78	116	liability	liability	NOUN
taxlaw-2810	78	117	for	for	ADP
taxlaw-2810	78	118	failing	fail	VERB
taxlaw-2810	78	119	to	to	PART
taxlaw-2810	78	120	report	report	VERB
taxlaw-2810	78	121	gross	gross	ADJ
taxlaw-2810	78	122	income	income	NOUN
taxlaw-2810	78	123	derived	derive	VERB
taxlaw-2810	78	124	from	from	ADP
taxlaw-2810	78	125	not	not	PART
taxlaw-2810	78	126	paying	pay	VERB
taxlaw-2810	78	127	wages	wage	NOUN
taxlaw-2810	78	128	owed	owe	VERB
taxlaw-2810	78	129	for	for	ADP
taxlaw-2810	78	130	services	service	NOUN
taxlaw-2810	78	131	rendered	render	VERB
taxlaw-2810	78	132	,	,	PUNCT
taxlaw-2810	78	133	or	or	CCONJ
taxlaw-2810	78	134	for	for	ADP
taxlaw-2810	78	135	claiming	claim	VERB
taxlaw-2810	78	136	paid	pay	VERB
taxlaw-2810	78	137	or	or	CCONJ
taxlaw-2810	78	138	unpaid	unpaid	ADJ
taxlaw-2810	78	139	wages	wage	NOUN
taxlaw-2810	78	140	as	as	ADP
taxlaw-2810	78	141	deductible	deductible	ADJ
taxlaw-2810	78	142	business	business	NOUN
taxlaw-2810	78	143	expenses	expense	NOUN
taxlaw-2810	78	144	.	.	PUNCT
taxlaw-2810	79	1	this	this	DET
taxlaw-2810	79	2	part	part	NOUN
taxlaw-2810	79	3	also	also	ADV
taxlaw-2810	79	4	concludes	conclude	VERB
taxlaw-2810	79	5	that	that	SCONJ
taxlaw-2810	79	6	wage	wage	NOUN
taxlaw-2810	79	7	underpayment	underpayment	NOUN
taxlaw-2810	79	8	does	do	AUX
taxlaw-2810	79	9	not	not	PART
taxlaw-2810	79	10	generate	generate	VERB
taxlaw-2810	79	11	employer	employer	NOUN
taxlaw-2810	79	12	payroll	payroll	NOUN
taxlaw-2810	79	13	tax	tax	NOUN
taxlaw-2810	79	14	liability	liability	NOUN
taxlaw-2810	79	15	or	or	CCONJ
taxlaw-2810	79	16	violations	violation	NOUN
taxlaw-2810	79	17	of	of	ADP
taxlaw-2810	79	18	income	income	NOUN
taxlaw-2810	79	19	tax	tax	NOUN
taxlaw-2810	79	20	withholding	withholding	NOUN
taxlaw-2810	79	21	requirements	requirement	NOUN
taxlaw-2810	79	22	.	.	PUNCT
taxlaw-2810	80	1	a.	a.	NOUN
taxlaw-2810	80	2	unpaid	unpaid	ADJ
taxlaw-2810	80	3	wages	wage	NOUN
taxlaw-2810	80	4	as	as	ADP
taxlaw-2810	80	5	employer	employer	NOUN
taxlaw-2810	80	6	income	income	NOUN
taxlaw-2810	80	7	an	an	DET
taxlaw-2810	80	8	employer	employer	NOUN
taxlaw-2810	80	9	that	that	PRON
taxlaw-2810	80	10	practices	practice	VERB
taxlaw-2810	80	11	wage	wage	NOUN
taxlaw-2810	80	12	underpayment	underpayment	ADJ
taxlaw-2810	80	13	faces	face	VERB
taxlaw-2810	80	14	penalties	penalty	NOUN
taxlaw-2810	80	15	under	under	ADP
taxlaw-2810	80	16	tax	tax	NOUN
taxlaw-2810	80	17	law	law	NOUN
taxlaw-2810	80	18	that	that	PRON
taxlaw-2810	80	19	may	may	AUX
taxlaw-2810	80	20	arise	arise	VERB
taxlaw-2810	80	21	because	because	SCONJ
taxlaw-2810	80	22	the	the	DET
taxlaw-2810	80	23	employer	employer	NOUN
taxlaw-2810	80	24	has	have	AUX
taxlaw-2810	80	25	failed	fail	VERB
taxlaw-2810	80	26	to	to	PART
taxlaw-2810	80	27	report	report	VERB
taxlaw-2810	80	28	the	the	DET
taxlaw-2810	80	29	unpaid	unpaid	ADJ
taxlaw-2810	80	30	wages	wage	NOUN
taxlaw-2810	80	31	as	as	ADP
taxlaw-2810	80	32	gross	gross	ADJ
taxlaw-2810	80	33	income	income	NOUN
taxlaw-2810	80	34	.	.	PUNCT
taxlaw-2810	81	1	this	this	DET
taxlaw-2810	81	2	conclusion	conclusion	NOUN
taxlaw-2810	81	3	derives	derive	VERB
taxlaw-2810	81	4	from	from	ADP
taxlaw-2810	81	5	two	two	NUM
taxlaw-2810	81	6	settled	settle	VERB
taxlaw-2810	81	7	readings	reading	NOUN
taxlaw-2810	81	8	of	of	ADP
taxlaw-2810	81	9	§	§	PROPN
taxlaw-2810	81	10	61(a	61(a	NUM
taxlaw-2810	81	11	)	)	PUNCT
taxlaw-2810	81	12	of	of	ADP
taxlaw-2810	81	13	the	the	DET
taxlaw-2810	81	14	internal	internal	ADJ
taxlaw-2810	81	15	revenue	revenue	NOUN
taxlaw-2810	81	16	code	code	NOUN
taxlaw-2810	81	17	,	,	PUNCT
taxlaw-2810	81	18	which	which	PRON
taxlaw-2810	81	19	defines	define	VERB
taxlaw-2810	81	20	gross	gross	ADJ
taxlaw-2810	81	21	income	income	NOUN
taxlaw-2810	81	22	to	to	PART
taxlaw-2810	81	23	include	include	VERB
taxlaw-2810	81	24	,	,	PUNCT
taxlaw-2810	81	25	unless	unless	SCONJ
taxlaw-2810	81	26	otherwise	otherwise	ADV
taxlaw-2810	81	27	provided	provide	VERB
taxlaw-2810	81	28	,	,	PUNCT
taxlaw-2810	81	29	“	"	PUNCT
taxlaw-2810	81	30	all	all	DET
taxlaw-2810	81	31	income	income	NOUN
taxlaw-2810	81	32	from	from	ADP
taxlaw-2810	81	33	whatever	whatever	DET
taxlaw-2810	81	34	source	source	NOUN
taxlaw-2810	81	35	derived	derive	VERB
taxlaw-2810	81	36	.	.	PUNCT
taxlaw-2810	81	37	”	"	PUNCT
taxlaw-2810	82	1	first	first	ADV
taxlaw-2810	82	2	,	,	PUNCT
taxlaw-2810	82	3	a	a	DET
taxlaw-2810	82	4	taxpayer	taxpayer	NOUN
taxlaw-2810	82	5	that	that	PRON
taxlaw-2810	82	6	benefits	benefit	VERB
taxlaw-2810	82	7	from	from	ADP
taxlaw-2810	82	8	a	a	DET
taxlaw-2810	82	9	service	service	NOUN
taxlaw-2810	82	10	has	have	AUX
taxlaw-2810	82	11	received	receive	VERB
taxlaw-2810	82	12	income	income	NOUN
taxlaw-2810	82	13	.	.	PUNCT
taxlaw-2810	83	1	second	second	ADJ
taxlaw-2810	83	2	,	,	PUNCT
taxlaw-2810	83	3	gain	gain	NOUN
taxlaw-2810	83	4	derived	derive	VERB
taxlaw-2810	83	5	from	from	ADP
taxlaw-2810	83	6	an	an	DET
taxlaw-2810	83	7	activity	activity	NOUN
taxlaw-2810	83	8	is	be	AUX
taxlaw-2810	83	9	not	not	PART
taxlaw-2810	83	10	excluded	exclude	VERB
taxlaw-2810	83	11	from	from	ADP
taxlaw-2810	83	12	gross	gross	ADJ
taxlaw-2810	83	13	income	income	NOUN
taxlaw-2810	83	14	simply	simply	ADV
taxlaw-2810	83	15	because	because	SCONJ
taxlaw-2810	83	16	that	that	DET
taxlaw-2810	83	17	activity	activity	NOUN
taxlaw-2810	83	18	is	be	AUX
taxlaw-2810	83	19	illegal	illegal	ADJ
taxlaw-2810	83	20	.	.	PUNCT
taxlaw-2810	84	1	moreover	moreover	ADV
taxlaw-2810	84	2	,	,	PUNCT
taxlaw-2810	84	3	it	it	PRON
taxlaw-2810	84	4	is	be	AUX
taxlaw-2810	84	5	also	also	ADV
taxlaw-2810	84	6	relatively	relatively	ADV
taxlaw-2810	84	7	settled	settle	VERB
taxlaw-2810	84	8	that	that	SCONJ
taxlaw-2810	84	9	a	a	DET
taxlaw-2810	84	10	taxpayer	taxpayer	NOUN
taxlaw-2810	84	11	that	that	PRON
taxlaw-2810	84	12	benefits	benefit	VERB
taxlaw-2810	84	13	from	from	ADP
taxlaw-2810	84	14	a	a	DET
taxlaw-2810	84	15	service	service	NOUN
taxlaw-2810	84	16	has	have	AUX
taxlaw-2810	84	17	received	receive	VERB
taxlaw-2810	84	18	income	income	NOUN
taxlaw-2810	84	19	to	to	ADP
taxlaw-2810	84	20	the	the	DET
taxlaw-2810	84	21	extent	extent	NOUN
taxlaw-2810	84	22	of	of	ADP
taxlaw-2810	84	23	the	the	DET
taxlaw-2810	84	24	fair	fair	ADJ
taxlaw-2810	84	25	market	market	NOUN
taxlaw-2810	84	26	value	value	NOUN
taxlaw-2810	84	27	of	of	ADP
taxlaw-2810	84	28	that	that	DET
taxlaw-2810	84	29	service	service	NOUN
taxlaw-2810	84	30	,	,	PUNCT
taxlaw-2810	84	31	an	an	DET
taxlaw-2810	84	32	approach	approach	NOUN
taxlaw-2810	84	33	that	that	PRON
taxlaw-2810	84	34	,	,	PUNCT
taxlaw-2810	84	35	as	as	SCONJ
taxlaw-2810	84	36	argued	argue	VERB
taxlaw-2810	84	37	here	here	ADV
taxlaw-2810	84	38	,	,	PUNCT
taxlaw-2810	84	39	implies	imply	VERB
taxlaw-2810	84	40	that	that	SCONJ
taxlaw-2810	84	41	the	the	DET
taxlaw-2810	84	42	amount	amount	NOUN
taxlaw-2810	84	43	of	of	ADP
taxlaw-2810	84	44	income	income	NOUN
taxlaw-2810	84	45	so	so	ADV
taxlaw-2810	84	46	received	receive	VERB
taxlaw-2810	84	47	can	can	AUX
taxlaw-2810	84	48	not	not	PART
taxlaw-2810	84	49	be	be	AUX
taxlaw-2810	84	50	less	less	ADJ
taxlaw-2810	84	51	than	than	ADP
taxlaw-2810	84	52	the	the	DET
taxlaw-2810	84	53	amount	amount	NOUN
taxlaw-2810	84	54	of	of	ADP
taxlaw-2810	84	55	pay	pay	NOUN
taxlaw-2810	84	56	to	to	PART
taxlaw-2810	84	57	which	which	PRON
taxlaw-2810	84	58	the	the	DET
taxlaw-2810	84	59	worker	worker	NOUN
taxlaw-2810	84	60	was	be	AUX
taxlaw-2810	84	61	entitled	entitle	VERB
taxlaw-2810	84	62	under	under	ADP
taxlaw-2810	84	63	existing	exist	VERB
taxlaw-2810	84	64	laws	law	NOUN
taxlaw-2810	84	65	.	.	PUNCT
taxlaw-2810	85	1	the	the	DET
taxlaw-2810	85	2	discussion	discussion	NOUN
taxlaw-2810	85	3	that	that	PRON
taxlaw-2810	85	4	follows	follow	VERB
taxlaw-2810	85	5	similarly	similarly	ADV
taxlaw-2810	85	6	implicates	implicate	VERB
taxlaw-2810	85	7	liability	liability	NOUN
taxlaw-2810	85	8	under	under	ADP
taxlaw-2810	85	9	state	state	NOUN
taxlaw-2810	85	10	tax	tax	NOUN
taxlaw-2810	85	11	law	law	NOUN
taxlaw-2810	85	12	.	.	PUNCT
taxlaw-2810	86	1	most	most	ADJ
taxlaw-2810	86	2	states	state	NOUN
taxlaw-2810	86	3	that	that	SCONJ
taxlaw-2810	86	4	tax	tax	VERB
taxlaw-2810	86	5	personal	personal	ADJ
taxlaw-2810	86	6	or	or	CCONJ
taxlaw-2810	86	7	corporate	corporate	ADJ
taxlaw-2810	86	8	income	income	NOUN
taxlaw-2810	86	9	have	have	AUX
taxlaw-2810	86	10	incorporated	incorporate	VERB
taxlaw-2810	86	11	the	the	DET
taxlaw-2810	86	12	federal	federal	ADJ
taxlaw-2810	86	13	definition	definition	NOUN
taxlaw-2810	86	14	of	of	ADP
taxlaw-2810	86	15	gross	gross	ADJ
taxlaw-2810	86	16	income	income	NOUN
taxlaw-2810	86	17	and	and	CCONJ
taxlaw-2810	86	18	,	,	PUNCT
taxlaw-2810	86	19	accordingly	accordingly	ADV
taxlaw-2810	86	20	,	,	PUNCT
taxlaw-2810	86	21	these	these	DET
taxlaw-2810	86	22	readings	reading	NOUN
taxlaw-2810	86	23	thereof	thereof	ADV
taxlaw-2810	86	24	,	,	PUNCT
taxlaw-2810	86	25	into	into	ADP
taxlaw-2810	86	26	their	their	PRON
taxlaw-2810	86	27	own	own	ADJ
taxlaw-2810	86	28	tax	tax	NOUN
taxlaw-2810	86	29	law	law	NOUN
taxlaw-2810	86	30	by	by	ADP
taxlaw-2810	86	31	adopting	adopt	VERB
taxlaw-2810	86	32	the	the	DET
taxlaw-2810	86	33	federal	federal	ADJ
taxlaw-2810	86	34	income	income	NOUN
taxlaw-2810	86	35	tax	tax	NOUN
taxlaw-2810	86	36	base	base	NOUN
taxlaw-2810	86	37	(	(	PUNCT
taxlaw-2810	86	38	variously	variously	ADV
taxlaw-2810	86	39	,	,	PUNCT
taxlaw-2810	86	40	federal	federal	ADJ
taxlaw-2810	86	41	gross	gross	ADJ
taxlaw-2810	86	42	,	,	PUNCT
taxlaw-2810	86	43	adjusted	adjusted	ADJ
taxlaw-2810	86	44	gross	gross	ADJ
taxlaw-2810	86	45	,	,	PUNCT
taxlaw-2810	86	46	net	net	NOUN
taxlaw-2810	86	47	,	,	PUNCT
taxlaw-2810	86	48	or	or	CCONJ
taxlaw-2810	86	49	taxable	taxable	ADJ
taxlaw-2810	86	50	income	income	NOUN
taxlaw-2810	86	51	)	)	PUNCT
taxlaw-2810	86	52	as	as	ADP
taxlaw-2810	86	53	at	at	ADP
taxlaw-2810	86	54	least	least	ADJ
taxlaw-2810	86	55	the	the	DET
taxlaw-2810	86	56	starting	starting	NOUN
taxlaw-2810	86	57	point	point	NOUN
taxlaw-2810	86	58	for	for	ADP
taxlaw-2810	86	59	calculating	calculate	VERB
taxlaw-2810	86	60	state	state	NOUN
taxlaw-2810	86	61	income	income	NOUN
taxlaw-2810	86	62	tax	tax	NOUN
taxlaw-2810	86	63	.	.	PUNCT
taxlaw-2810	87	1	11	11	NUM
taxlaw-2810	87	2	1	1	NUM
taxlaw-2810	87	3	.	.	PUNCT
taxlaw-2810	88	1	the	the	DET
taxlaw-2810	88	2	value	value	NOUN
taxlaw-2810	88	3	of	of	ADP
taxlaw-2810	88	4	misappropriated	misappropriated	ADJ
taxlaw-2810	88	5	labor	labor	NOUN
taxlaw-2810	88	6	is	be	AUX
taxlaw-2810	88	7	employer	employer	NOUN
taxlaw-2810	88	8	income	income	NOUN
taxlaw-2810	88	9	when	when	SCONJ
taxlaw-2810	88	10	an	an	DET
taxlaw-2810	88	11	employer	employer	NOUN
taxlaw-2810	88	12	underpays	underpay	VERB
taxlaw-2810	88	13	wages	wage	NOUN
taxlaw-2810	88	14	,	,	PUNCT
taxlaw-2810	88	15	the	the	DET
taxlaw-2810	88	16	employer	employer	NOUN
taxlaw-2810	88	17	gains	gain	VERB
taxlaw-2810	88	18	an	an	DET
taxlaw-2810	88	19	item	item	NOUN
taxlaw-2810	88	20	of	of	ADP
taxlaw-2810	88	21	income	income	NOUN
taxlaw-2810	88	22	.	.	PUNCT
taxlaw-2810	89	1	this	this	PRON
taxlaw-2810	89	2	follows	follow	VERB
taxlaw-2810	89	3	in	in	ADP
taxlaw-2810	89	4	two	two	NUM
taxlaw-2810	89	5	steps	step	NOUN
taxlaw-2810	89	6	.	.	PUNCT
taxlaw-2810	90	1	first	first	ADV
taxlaw-2810	90	2	,	,	PUNCT
taxlaw-2810	90	3	when	when	SCONJ
taxlaw-2810	90	4	an	an	DET
taxlaw-2810	90	5	employer	employer	NOUN
taxlaw-2810	90	6	underpays	underpay	VERB
taxlaw-2810	90	7	wages	wage	NOUN
taxlaw-2810	90	8	,	,	PUNCT
taxlaw-2810	90	9	the	the	DET
taxlaw-2810	90	10	employer	employer	NOUN
taxlaw-2810	90	11	gains	gain	VERB
taxlaw-2810	90	12	income	income	NOUN
taxlaw-2810	90	13	by	by	ADP
taxlaw-2810	90	14	paying	pay	VERB
taxlaw-2810	90	15	less	less	ADJ
taxlaw-2810	90	16	than	than	ADP
taxlaw-2810	90	17	the	the	DET
taxlaw-2810	90	18	cash	cash	NOUN
taxlaw-2810	90	19	value	value	NOUN
taxlaw-2810	90	20	of	of	ADP
taxlaw-2810	90	21	the	the	DET
taxlaw-2810	90	22	services	service	NOUN
taxlaw-2810	90	23	performed	perform	VERB
taxlaw-2810	90	24	by	by	ADP
taxlaw-2810	90	25	the	the	DET
taxlaw-2810	90	26	worker	worker	NOUN
taxlaw-2810	90	27	.	.	PUNCT
taxlaw-2810	91	1	suppose	suppose	VERB
taxlaw-2810	91	2	the	the	DET
taxlaw-2810	91	3	employer	employer	NOUN
taxlaw-2810	91	4	promised	promise	VERB
taxlaw-2810	91	5	the	the	DET
taxlaw-2810	91	6	worker	worker	NOUN
taxlaw-2810	91	7	$	$	SYM
taxlaw-2810	91	8	100	100	NUM
taxlaw-2810	91	9	in	in	ADP
taxlaw-2810	91	10	exchange	exchange	NOUN
taxlaw-2810	91	11	for	for	ADP
taxlaw-2810	91	12	performing	perform	VERB
taxlaw-2810	91	13	certain	certain	ADJ
taxlaw-2810	91	14	services	service	NOUN
taxlaw-2810	91	15	,	,	PUNCT
taxlaw-2810	91	16	and	and	CCONJ
taxlaw-2810	91	17	that	that	SCONJ
taxlaw-2810	91	18	$	$	SYM
taxlaw-2810	91	19	100	100	NUM
taxlaw-2810	91	20	is	be	AUX
taxlaw-2810	91	21	the	the	DET
taxlaw-2810	91	22	cash	cash	NOUN
taxlaw-2810	91	23	value	value	NOUN
taxlaw-2810	91	24	of	of	ADP
taxlaw-2810	91	25	those	those	DET
taxlaw-2810	91	26	services	service	NOUN
taxlaw-2810	91	27	.	.	PUNCT
taxlaw-2810	92	1	if	if	SCONJ
taxlaw-2810	92	2	the	the	DET
taxlaw-2810	92	3	employer	employer	NOUN
taxlaw-2810	92	4	then	then	ADV
taxlaw-2810	92	5	only	only	ADV
taxlaw-2810	92	6	paid	pay	VERB
taxlaw-2810	92	7	$	$	SYM
taxlaw-2810	92	8	45	45	NUM
taxlaw-2810	92	9	upon	upon	SCONJ
taxlaw-2810	92	10	completion	completion	NOUN
taxlaw-2810	92	11	of	of	ADP
taxlaw-2810	92	12	those	those	DET
taxlaw-2810	92	13	services	service	NOUN
taxlaw-2810	92	14	,	,	PUNCT
taxlaw-2810	92	15	then	then	ADV
taxlaw-2810	92	16	the	the	DET
taxlaw-2810	92	17	employer	employer	NOUN
taxlaw-2810	92	18	has	have	AUX
taxlaw-2810	92	19	gained	gain	VERB
taxlaw-2810	92	20	$	$	SYM
taxlaw-2810	92	21	55	55	NUM
taxlaw-2810	92	22	in	in	ADP
taxlaw-2810	92	23	income	income	NOUN
taxlaw-2810	92	24	.	.	PUNCT
taxlaw-2810	93	1	the	the	DET
taxlaw-2810	93	2	income	income	NOUN
taxlaw-2810	93	3	arrives	arrive	VERB
taxlaw-2810	93	4	to	to	ADP
taxlaw-2810	93	5	the	the	DET
taxlaw-2810	93	6	employer	employer	NOUN
taxlaw-2810	93	7	in	in	ADP
taxlaw-2810	93	8	the	the	DET
taxlaw-2810	93	9	form	form	NOUN
taxlaw-2810	93	10	of	of	ADP
taxlaw-2810	93	11	the	the	DET
taxlaw-2810	93	12	gain	gain	NOUN
taxlaw-2810	93	13	from	from	ADP
taxlaw-2810	93	14	services	service	NOUN
taxlaw-2810	93	15	equal	equal	ADJ
taxlaw-2810	93	16	to	to	ADP
taxlaw-2810	93	17	the	the	DET
taxlaw-2810	93	18	cash	cash	NOUN
taxlaw-2810	93	19	value	value	NOUN
taxlaw-2810	93	20	of	of	ADP
taxlaw-2810	93	21	those	those	DET
taxlaw-2810	93	22	services	service	NOUN
taxlaw-2810	93	23	(	(	PUNCT
taxlaw-2810	93	24	$	$	SYM
taxlaw-2810	93	25	100	100	NUM
taxlaw-2810	93	26	)	)	PUNCT
taxlaw-2810	93	27	,	,	PUNCT
taxlaw-2810	93	28	less	less	ADJ
taxlaw-2810	93	29	the	the	DET
taxlaw-2810	93	30	amount	amount	NOUN
taxlaw-2810	93	31	actually	actually	ADV
taxlaw-2810	93	32	paid	pay	VERB
taxlaw-2810	93	33	for	for	ADP
taxlaw-2810	93	34	them	they	PRON
taxlaw-2810	93	35	(	(	PUNCT
taxlaw-2810	93	36	$	$	SYM
taxlaw-2810	93	37	45	45	NUM
taxlaw-2810	93	38	)	)	PUNCT
taxlaw-2810	93	39	.	.	PUNCT
taxlaw-2810	94	1	this	this	DET
taxlaw-2810	94	2	amount	amount	NOUN
taxlaw-2810	94	3	is	be	AUX
taxlaw-2810	94	4	income	income	NOUN
taxlaw-2810	94	5	even	even	ADV
taxlaw-2810	94	6	though	though	SCONJ
taxlaw-2810	94	7	the	the	DET
taxlaw-2810	94	8	gain	gain	NOUN
taxlaw-2810	94	9	arrives	arrive	VERB
taxlaw-2810	94	10	in	in	ADP
taxlaw-2810	94	11	the	the	DET
taxlaw-2810	94	12	form	form	NOUN
taxlaw-2810	94	13	of	of	ADP
taxlaw-2810	94	14	services	service	NOUN
taxlaw-2810	94	15	,	,	PUNCT
taxlaw-2810	94	16	not	not	PART
taxlaw-2810	94	17	cash	cash	NOUN
taxlaw-2810	94	18	or	or	CCONJ
taxlaw-2810	94	19	property	property	NOUN
taxlaw-2810	94	20	.	.	PUNCT
taxlaw-2810	95	1	section	section	NOUN
taxlaw-2810	95	2	61(a	61(a	NUM
taxlaw-2810	95	3	)	)	PUNCT
taxlaw-2810	95	4	covers	cover	VERB
taxlaw-2810	95	5	income	income	NOUN
taxlaw-2810	95	6	“	"	PUNCT
taxlaw-2810	95	7	from	from	ADP
taxlaw-2810	95	8	whatever	whatever	DET
taxlaw-2810	95	9	source	source	NOUN
taxlaw-2810	95	10	.	.	PUNCT
taxlaw-2810	95	11	”	"	PUNCT
taxlaw-2810	96	1	moreover	moreover	ADV
taxlaw-2810	96	2	,	,	PUNCT
taxlaw-2810	96	3	treasury	treasury	NOUN
taxlaw-2810	96	4	regulation	regulation	NOUN
taxlaw-2810	96	5	§	§	PROPN
taxlaw-2810	96	6	1.61	1.61	NUM
taxlaw-2810	96	7	-	-	SYM
taxlaw-2810	96	8	1(a	1(a	NUM
taxlaw-2810	96	9	)	)	PUNCT
taxlaw-2810	96	10	provides	provide	VERB
taxlaw-2810	96	11	that	that	SCONJ
taxlaw-2810	96	12	“	"	PUNCT
taxlaw-2810	96	13	[	[	X
taxlaw-2810	96	14	g]ross	g]ross	ADP
taxlaw-2810	96	15	income	income	NOUN
taxlaw-2810	96	16	includes	include	VERB
taxlaw-2810	96	17	income	income	NOUN
taxlaw-2810	96	18	realized	realize	VERB
taxlaw-2810	96	19	in	in	ADP
taxlaw-2810	96	20	any	any	DET
taxlaw-2810	96	21	form	form	NOUN
taxlaw-2810	96	22	,	,	PUNCT
taxlaw-2810	96	23	whether	whether	SCONJ
taxlaw-2810	96	24	in	in	ADP
taxlaw-2810	96	25	money	money	NOUN
taxlaw-2810	96	26	,	,	PUNCT
taxlaw-2810	96	27	property	property	NOUN
taxlaw-2810	96	28	,	,	PUNCT
taxlaw-2810	96	29	or	or	CCONJ
taxlaw-2810	96	30	services	service	NOUN
taxlaw-2810	96	31	.	.	PUNCT
taxlaw-2810	97	1	income	income	NOUN
taxlaw-2810	97	2	may	may	AUX
taxlaw-2810	97	3	be	be	AUX
taxlaw-2810	97	4	realized	realize	VERB
taxlaw-2810	97	5	,	,	PUNCT
taxlaw-2810	97	6	therefore	therefore	ADV
taxlaw-2810	97	7	,	,	PUNCT
taxlaw-2810	97	8	in	in	ADP
taxlaw-2810	97	9	the	the	DET
taxlaw-2810	97	10	form	form	NOUN
taxlaw-2810	97	11	of	of	ADP
taxlaw-2810	97	12	services	service	NOUN
taxlaw-2810	97	13	.	.	PUNCT
taxlaw-2810	97	14	.	.	PUNCT
taxlaw-2810	98	1	.	.	PUNCT
taxlaw-2810	99	1	as	as	ADV
taxlaw-2810	99	2	well	well	ADV
taxlaw-2810	99	3	as	as	ADP
taxlaw-2810	99	4	in	in	ADP
taxlaw-2810	99	5	cash	cash	NOUN
taxlaw-2810	99	6	.	.	PUNCT
taxlaw-2810	99	7	”	"	PUNCT
taxlaw-2810	100	1	12	12	NUM
taxlaw-2810	100	2	second	second	ADJ
taxlaw-2810	100	3	,	,	PUNCT
taxlaw-2810	100	4	for	for	SCONJ
taxlaw-2810	100	5	wage	wage	NOUN
taxlaw-2810	100	6	underpayment	underpayment	NOUN
taxlaw-2810	100	7	to	to	PART
taxlaw-2810	100	8	generate	generate	VERB
taxlaw-2810	100	9	employer	employer	NOUN
taxlaw-2810	100	10	income	income	NOUN
taxlaw-2810	100	11	,	,	PUNCT
taxlaw-2810	100	12	the	the	DET
taxlaw-2810	100	13	employer	employer	NOUN
taxlaw-2810	100	14	must	must	AUX
taxlaw-2810	100	15	not	not	PART
taxlaw-2810	100	16	recognize	recognize	VERB
taxlaw-2810	100	17	any	any	DET
taxlaw-2810	100	18	employer	employer	NOUN
taxlaw-2810	100	19	obligation	obligation	NOUN
taxlaw-2810	100	20	to	to	PART
taxlaw-2810	100	21	pay	pay	VERB
taxlaw-2810	100	22	the	the	DET
taxlaw-2810	100	23	worker	worker	NOUN
taxlaw-2810	100	24	the	the	DET
taxlaw-2810	100	25	wages	wage	NOUN
taxlaw-2810	100	26	owed	owe	VERB
taxlaw-2810	100	27	but	but	CCONJ
taxlaw-2810	100	28	as	as	ADV
taxlaw-2810	100	29	yet	yet	ADV
taxlaw-2810	100	30	unpaid	unpaid	ADJ
taxlaw-2810	100	31	.	.	PUNCT
taxlaw-2810	101	1	if	if	SCONJ
taxlaw-2810	101	2	both	both	DET
taxlaw-2810	101	3	worker	worker	NOUN
taxlaw-2810	101	4	and	and	CCONJ
taxlaw-2810	101	5	employer	employer	NOUN
taxlaw-2810	101	6	agree	agree	VERB
taxlaw-2810	101	7	that	that	SCONJ
taxlaw-2810	101	8	the	the	DET
taxlaw-2810	101	9	employer	employer	NOUN
taxlaw-2810	101	10	is	be	AUX
taxlaw-2810	101	11	so	so	ADV
taxlaw-2810	101	12	obliged	oblige	VERB
taxlaw-2810	101	13	,	,	PUNCT
taxlaw-2810	101	14	then	then	ADV
taxlaw-2810	101	15	the	the	PRON
taxlaw-2810	101	16	for	for	ADP
taxlaw-2810	101	17	dollars	dollar	NOUN
taxlaw-2810	101	18	:	:	PUNCT
taxlaw-2810	101	19	the	the	DET
taxlaw-2810	101	20	economics	economic	NOUN
taxlaw-2810	101	21	and	and	CCONJ
taxlaw-2810	101	22	public	public	ADJ
taxlaw-2810	101	23	policy	policy	NOUN
taxlaw-2810	101	24	of	of	ADP
taxlaw-2810	101	25	federal	federal	ADJ
taxlaw-2810	101	26	civil	civil	ADJ
taxlaw-2810	101	27	bounty	bounty	NOUN
taxlaw-2810	101	28	programs	program	NOUN
taxlaw-2810	101	29	,	,	PUNCT
taxlaw-2810	101	30	1999	1999	NUM
taxlaw-2810	101	31	u.	u.	PROPN
taxlaw-2810	101	32	ill	ill	PROPN
taxlaw-2810	101	33	.	.	PUNCT
taxlaw-2810	102	1	l.	l.	PROPN
taxlaw-2810	102	2	rev	rev	PROPN
taxlaw-2810	102	3	.	.	PROPN
taxlaw-2810	102	4	1141	1141	NUM
taxlaw-2810	102	5	(	(	PUNCT
taxlaw-2810	102	6	1999	1999	NUM
taxlaw-2810	102	7	)	)	PUNCT
taxlaw-2810	102	8	.	.	PUNCT
taxlaw-2810	103	1	11	11	NUM
taxlaw-2810	103	2	all	all	DET
taxlaw-2810	103	3	st	st	PROPN
taxlaw-2810	103	4	.	.	PROPN
taxlaw-2810	103	5	tax	tax	PROPN
taxlaw-2810	103	6	guide	guide	NOUN
taxlaw-2810	103	7	(	(	PUNCT
taxlaw-2810	103	8	ria	ria	PROPN
taxlaw-2810	103	9	)	)	PUNCT
taxlaw-2810	103	10	¶	¶	PROPN
taxlaw-2810	103	11	221	221	NUM
taxlaw-2810	103	12	(	(	PUNCT
taxlaw-2810	103	13	2011	2011	NUM
taxlaw-2810	103	14	)	)	PUNCT
taxlaw-2810	103	15	.	.	PUNCT
taxlaw-2810	104	1	12	12	NUM
taxlaw-2810	104	2	treas	trea	NOUN
taxlaw-2810	104	3	.	.	PUNCT
taxlaw-2810	105	1	reg	reg	PROPN
taxlaw-2810	105	2	.	.	PUNCT
taxlaw-2810	106	1	§	§	PROPN
taxlaw-2810	106	2	1.61	1.61	NUM
taxlaw-2810	106	3	-	-	SYM
taxlaw-2810	106	4	1(a	1(a	NUM
taxlaw-2810	106	5	)	)	PUNCT
taxlaw-2810	106	6	(	(	PUNCT
taxlaw-2810	106	7	1960	1960	NUM
taxlaw-2810	106	8	)	)	PUNCT
taxlaw-2810	106	9	.	.	PUNCT
taxlaw-2810	107	1	118	118	NUM
taxlaw-2810	107	2	columbia	columbia	PROPN
taxlaw-2810	107	3	journal	journal	PROPN
taxlaw-2810	107	4	of	of	ADP
taxlaw-2810	107	5	tax	tax	NOUN
taxlaw-2810	107	6	law	law	NOUN
taxlaw-2810	107	7	[	[	X
taxlaw-2810	107	8	vol.3:113	vol.3:113	PROPN
taxlaw-2810	107	9	unpaid	unpaid	ADJ
taxlaw-2810	107	10	wages	wage	NOUN
taxlaw-2810	107	11	are	be	AUX
taxlaw-2810	107	12	not	not	PART
taxlaw-2810	107	13	income	income	NOUN
taxlaw-2810	107	14	,	,	PUNCT
taxlaw-2810	107	15	but	but	CCONJ
taxlaw-2810	107	16	a	a	DET
taxlaw-2810	107	17	debt	debt	NOUN
taxlaw-2810	107	18	.	.	PUNCT
taxlaw-2810	108	1	proceeds	proceed	NOUN
taxlaw-2810	108	2	from	from	ADP
taxlaw-2810	108	3	loans	loan	NOUN
taxlaw-2810	108	4	do	do	AUX
taxlaw-2810	108	5	not	not	PART
taxlaw-2810	108	6	count	count	VERB
taxlaw-2810	108	7	as	as	ADP
taxlaw-2810	108	8	gross	gross	ADJ
taxlaw-2810	108	9	income	income	NOUN
taxlaw-2810	108	10	under	under	ADP
taxlaw-2810	108	11	federal	federal	ADJ
taxlaw-2810	108	12	and	and	CCONJ
taxlaw-2810	108	13	state	state	NOUN
taxlaw-2810	108	14	tax	tax	NOUN
taxlaw-2810	108	15	law	law	NOUN
taxlaw-2810	108	16	,	,	PUNCT
taxlaw-2810	108	17	because	because	SCONJ
taxlaw-2810	108	18	both	both	PRON
taxlaw-2810	108	19	debtor	debtor	NOUN
taxlaw-2810	108	20	and	and	CCONJ
taxlaw-2810	108	21	creditor	creditor	NOUN
taxlaw-2810	108	22	recognize	recognize	VERB
taxlaw-2810	108	23	that	that	SCONJ
taxlaw-2810	108	24	the	the	DET
taxlaw-2810	108	25	debtor	debtor	NOUN
taxlaw-2810	108	26	is	be	AUX
taxlaw-2810	108	27	legally	legally	ADV
taxlaw-2810	108	28	obliged	oblige	VERB
taxlaw-2810	108	29	to	to	PART
taxlaw-2810	108	30	repay	repay	VERB
taxlaw-2810	108	31	the	the	DET
taxlaw-2810	108	32	amount	amount	NOUN
taxlaw-2810	108	33	in	in	ADP
taxlaw-2810	108	34	question	question	NOUN
taxlaw-2810	108	35	,	,	PUNCT
taxlaw-2810	108	36	and	and	CCONJ
taxlaw-2810	108	37	that	that	DET
taxlaw-2810	108	38	liability	liability	NOUN
taxlaw-2810	108	39	is	be	AUX
taxlaw-2810	108	40	treated	treat	VERB
taxlaw-2810	108	41	as	as	ADP
taxlaw-2810	108	42	offsetting	offset	VERB
taxlaw-2810	108	43	the	the	DET
taxlaw-2810	108	44	debtor	debtor	NOUN
taxlaw-2810	108	45	’s	’s	PART
taxlaw-2810	108	46	gain	gain	NOUN
taxlaw-2810	108	47	from	from	ADP
taxlaw-2810	108	48	the	the	DET
taxlaw-2810	108	49	loan	loan	NOUN
taxlaw-2810	108	50	proceeds	proceed	NOUN
taxlaw-2810	108	51	.	.	PUNCT
taxlaw-2810	109	1	13	13	NUM
taxlaw-2810	109	2	thus	thus	ADV
taxlaw-2810	109	3	,	,	PUNCT
taxlaw-2810	109	4	unpaid	unpaid	ADJ
taxlaw-2810	109	5	wages	wage	NOUN
taxlaw-2810	109	6	are	be	AUX
taxlaw-2810	109	7	income	income	NOUN
taxlaw-2810	109	8	to	to	ADP
taxlaw-2810	109	9	the	the	DET
taxlaw-2810	109	10	employer	employer	NOUN
taxlaw-2810	109	11	if	if	SCONJ
taxlaw-2810	110	1	and	and	CCONJ
taxlaw-2810	110	2	when	when	SCONJ
taxlaw-2810	110	3	that	that	DET
taxlaw-2810	110	4	employer	employer	NOUN
taxlaw-2810	110	5	stops	stop	VERB
taxlaw-2810	110	6	recognizing	recognize	VERB
taxlaw-2810	110	7	those	those	DET
taxlaw-2810	110	8	unpaid	unpaid	ADJ
taxlaw-2810	110	9	wages	wage	NOUN
taxlaw-2810	110	10	as	as	ADP
taxlaw-2810	110	11	a	a	DET
taxlaw-2810	110	12	debt	debt	NOUN
taxlaw-2810	110	13	to	to	PART
taxlaw-2810	110	14	be	be	AUX
taxlaw-2810	110	15	paid	pay	VERB
taxlaw-2810	110	16	to	to	ADP
taxlaw-2810	110	17	the	the	DET
taxlaw-2810	110	18	worker	worker	NOUN
taxlaw-2810	110	19	for	for	ADP
taxlaw-2810	110	20	services	service	NOUN
taxlaw-2810	110	21	rendered	render	VERB
taxlaw-2810	110	22	.	.	PUNCT
taxlaw-2810	111	1	14	14	NUM
taxlaw-2810	111	2	accordingly	accordingly	ADV
taxlaw-2810	111	3	,	,	PUNCT
taxlaw-2810	111	4	when	when	SCONJ
taxlaw-2810	111	5	the	the	DET
taxlaw-2810	111	6	unpaid	unpaid	ADJ
taxlaw-2810	111	7	wages	wage	NOUN
taxlaw-2810	111	8	count	count	VERB
taxlaw-2810	111	9	as	as	ADP
taxlaw-2810	111	10	part	part	NOUN
taxlaw-2810	111	11	of	of	ADP
taxlaw-2810	111	12	employer	employer	NOUN
taxlaw-2810	111	13	gross	gross	ADJ
taxlaw-2810	111	14	income	income	NOUN
taxlaw-2810	111	15	depends	depend	VERB
taxlaw-2810	111	16	on	on	ADP
taxlaw-2810	111	17	when	when	SCONJ
taxlaw-2810	111	18	the	the	DET
taxlaw-2810	111	19	employer	employer	NOUN
taxlaw-2810	111	20	stops	stop	VERB
taxlaw-2810	111	21	treating	treat	VERB
taxlaw-2810	111	22	those	those	DET
taxlaw-2810	111	23	unpaid	unpaid	ADJ
taxlaw-2810	111	24	wages	wage	NOUN
taxlaw-2810	111	25	as	as	ADP
taxlaw-2810	111	26	a	a	DET
taxlaw-2810	111	27	debt	debt	NOUN
taxlaw-2810	111	28	.	.	PUNCT
taxlaw-2810	112	1	this	this	DET
taxlaw-2810	112	2	matters	matter	VERB
taxlaw-2810	112	3	if	if	SCONJ
taxlaw-2810	112	4	the	the	DET
taxlaw-2810	112	5	employer	employer	NOUN
taxlaw-2810	112	6	stops	stop	VERB
taxlaw-2810	112	7	treating	treat	VERB
taxlaw-2810	112	8	the	the	DET
taxlaw-2810	112	9	unpaid	unpaid	ADJ
taxlaw-2810	112	10	wages	wage	NOUN
taxlaw-2810	112	11	as	as	ADP
taxlaw-2810	112	12	a	a	DET
taxlaw-2810	112	13	debt	debt	NOUN
taxlaw-2810	112	14	in	in	ADP
taxlaw-2810	112	15	a	a	DET
taxlaw-2810	112	16	taxable	taxable	ADJ
taxlaw-2810	112	17	year	year	NOUN
taxlaw-2810	112	18	after	after	ADP
taxlaw-2810	112	19	the	the	DET
taxlaw-2810	112	20	taxable	taxable	ADJ
taxlaw-2810	112	21	year	year	NOUN
taxlaw-2810	112	22	in	in	ADP
taxlaw-2810	112	23	which	which	PRON
taxlaw-2810	112	24	the	the	DET
taxlaw-2810	112	25	worker	worker	NOUN
taxlaw-2810	112	26	renders	render	VERB
taxlaw-2810	112	27	services	service	NOUN
taxlaw-2810	112	28	.	.	PUNCT
taxlaw-2810	113	1	to	to	PART
taxlaw-2810	113	2	illustrate	illustrate	VERB
taxlaw-2810	113	3	,	,	PUNCT
taxlaw-2810	113	4	consider	consider	VERB
taxlaw-2810	113	5	by	by	ADP
taxlaw-2810	113	6	analogy	analogy	NOUN
taxlaw-2810	113	7	an	an	DET
taxlaw-2810	113	8	employer	employer	NOUN
taxlaw-2810	113	9	that	that	PRON
taxlaw-2810	113	10	attempts	attempt	VERB
taxlaw-2810	113	11	to	to	PART
taxlaw-2810	113	12	pay	pay	VERB
taxlaw-2810	113	13	wages	wage	NOUN
taxlaw-2810	113	14	to	to	ADP
taxlaw-2810	113	15	a	a	DET
taxlaw-2810	113	16	worker	worker	NOUN
taxlaw-2810	113	17	and	and	CCONJ
taxlaw-2810	113	18	then	then	ADV
taxlaw-2810	113	19	,	,	PUNCT
taxlaw-2810	113	20	after	after	ADP
taxlaw-2810	113	21	a	a	DET
taxlaw-2810	113	22	time	time	NOUN
taxlaw-2810	113	23	,	,	PUNCT
taxlaw-2810	113	24	when	when	SCONJ
taxlaw-2810	113	25	those	those	DET
taxlaw-2810	113	26	wages	wage	NOUN
taxlaw-2810	113	27	remain	remain	VERB
taxlaw-2810	113	28	uncollected	uncollected	ADJ
taxlaw-2810	113	29	,	,	PUNCT
taxlaw-2810	113	30	decides	decide	VERB
taxlaw-2810	113	31	to	to	PART
taxlaw-2810	113	32	stop	stop	VERB
taxlaw-2810	113	33	treating	treat	VERB
taxlaw-2810	113	34	those	those	DET
taxlaw-2810	113	35	wages	wage	NOUN
taxlaw-2810	113	36	as	as	ADP
taxlaw-2810	113	37	a	a	DET
taxlaw-2810	113	38	debt	debt	NOUN
taxlaw-2810	113	39	.	.	PUNCT
taxlaw-2810	114	1	for	for	ADP
taxlaw-2810	114	2	example	example	NOUN
taxlaw-2810	114	3	,	,	PUNCT
taxlaw-2810	114	4	in	in	ADP
taxlaw-2810	114	5	charleston	charleston	PROPN
taxlaw-2810	114	6	&	&	CCONJ
taxlaw-2810	114	7	w.c	w.c	PROPN
taxlaw-2810	114	8	.	.	PROPN
taxlaw-2810	114	9	ry	ry	PROPN
taxlaw-2810	114	10	.	.	PROPN
taxlaw-2810	114	11	co.	co.	PROPN
taxlaw-2810	115	1	v.	v.	ADP
taxlaw-2810	115	2	burnet	burnet	PROPN
taxlaw-2810	115	3	(	(	PUNCT
taxlaw-2810	115	4	1931	1931	NUM
taxlaw-2810	115	5	)	)	PUNCT
taxlaw-2810	115	6	,	,	PUNCT
taxlaw-2810	115	7	a	a	DET
taxlaw-2810	115	8	steam	steam	NOUN
taxlaw-2810	115	9	railroad	railroad	NOUN
taxlaw-2810	115	10	company	company	NOUN
taxlaw-2810	115	11	had	have	AUX
taxlaw-2810	115	12	“	"	PUNCT
taxlaw-2810	115	13	carried	carry	VERB
taxlaw-2810	115	14	”	"	PUNCT
taxlaw-2810	115	15	$	$	SYM
taxlaw-2810	115	16	441.05	441.05	NUM
taxlaw-2810	115	17	in	in	ADP
taxlaw-2810	115	18	uncollected	uncollected	ADJ
taxlaw-2810	115	19	employee	employee	NOUN
taxlaw-2810	115	20	wages	wage	NOUN
taxlaw-2810	115	21	“	"	PUNCT
taxlaw-2810	115	22	on	on	ADP
taxlaw-2810	115	23	its	its	PRON
taxlaw-2810	115	24	books	book	NOUN
taxlaw-2810	115	25	to	to	PART
taxlaw-2810	115	26	be	be	AUX
taxlaw-2810	115	27	paid	pay	VERB
taxlaw-2810	115	28	when	when	SCONJ
taxlaw-2810	115	29	called	call	VERB
taxlaw-2810	115	30	for	for	ADP
taxlaw-2810	115	31	,	,	PUNCT
taxlaw-2810	115	32	or	or	CCONJ
taxlaw-2810	115	33	when	when	SCONJ
taxlaw-2810	115	34	those	those	PRON
taxlaw-2810	115	35	entitled	entitle	VERB
taxlaw-2810	115	36	were	be	AUX
taxlaw-2810	115	37	located	locate	VERB
taxlaw-2810	115	38	,	,	PUNCT
taxlaw-2810	115	39	”	"	PUNCT
taxlaw-2810	115	40	and	and	CCONJ
taxlaw-2810	115	41	the	the	DET
taxlaw-2810	115	42	company	company	NOUN
taxlaw-2810	115	43	had	have	AUX
taxlaw-2810	115	44	taken	take	VERB
taxlaw-2810	115	45	a	a	DET
taxlaw-2810	115	46	deduction	deduction	NOUN
taxlaw-2810	115	47	for	for	ADP
taxlaw-2810	115	48	those	those	DET
taxlaw-2810	115	49	wages	wage	NOUN
taxlaw-2810	115	50	in	in	ADP
taxlaw-2810	115	51	1921	1921	NUM
taxlaw-2810	115	52	.	.	PUNCT
taxlaw-2810	116	1	15	15	NUM
taxlaw-2810	116	2	in	in	ADP
taxlaw-2810	116	3	december	december	PROPN
taxlaw-2810	116	4	1924	1924	NUM
taxlaw-2810	116	5	,	,	PUNCT
taxlaw-2810	116	6	the	the	DET
taxlaw-2810	116	7	company	company	NOUN
taxlaw-2810	116	8	made	make	VERB
taxlaw-2810	116	9	an	an	DET
taxlaw-2810	116	10	entry	entry	NOUN
taxlaw-2810	116	11	in	in	ADP
taxlaw-2810	116	12	its	its	PRON
taxlaw-2810	116	13	books	book	NOUN
taxlaw-2810	116	14	“	"	PUNCT
taxlaw-2810	116	15	crediting	credit	VERB
taxlaw-2810	116	16	'	'	PUNCT
taxlaw-2810	116	17	profit	profit	NOUN
taxlaw-2810	116	18	and	and	CCONJ
taxlaw-2810	116	19	loss	loss	NOUN
taxlaw-2810	116	20	'	'	PUNCT
taxlaw-2810	116	21	with	with	ADP
taxlaw-2810	116	22	$	$	SYM
taxlaw-2810	116	23	441.05	441.05	NUM
taxlaw-2810	116	24	on	on	ADP
taxlaw-2810	116	25	account	account	NOUN
taxlaw-2810	116	26	of	of	ADP
taxlaw-2810	116	27	”	"	PUNCT
taxlaw-2810	116	28	those	those	DET
taxlaw-2810	116	29	still	still	ADV
taxlaw-2810	116	30	unpaid	unpaid	VERB
taxlaw-2810	116	31	wages	wage	NOUN
taxlaw-2810	116	32	.	.	PUNCT
taxlaw-2810	117	1	the	the	DET
taxlaw-2810	117	2	court	court	NOUN
taxlaw-2810	117	3	reasoned	reason	VERB
taxlaw-2810	117	4	:	:	PUNCT
taxlaw-2810	117	5	“	"	PUNCT
taxlaw-2810	117	6	though	though	SCONJ
taxlaw-2810	117	7	the	the	DET
taxlaw-2810	117	8	company	company	NOUN
taxlaw-2810	117	9	intended	intend	VERB
taxlaw-2810	117	10	paying	pay	VERB
taxlaw-2810	117	11	proper	proper	ADJ
taxlaw-2810	117	12	claims	claim	NOUN
taxlaw-2810	117	13	on	on	ADP
taxlaw-2810	117	14	the	the	DET
taxlaw-2810	117	15	fund	fund	NOUN
taxlaw-2810	117	16	if	if	SCONJ
taxlaw-2810	117	17	and	and	CCONJ
taxlaw-2810	117	18	when	when	SCONJ
taxlaw-2810	117	19	sought	seek	VERB
taxlaw-2810	117	20	,	,	PUNCT
taxlaw-2810	117	21	”	"	PUNCT
taxlaw-2810	117	22	since	since	SCONJ
taxlaw-2810	117	23	the	the	DET
taxlaw-2810	117	24	“	"	PUNCT
taxlaw-2810	117	25	effect	effect	NOUN
taxlaw-2810	117	26	”	"	PUNCT
taxlaw-2810	117	27	of	of	ADP
taxlaw-2810	117	28	this	this	DET
taxlaw-2810	117	29	bookkeeping	bookkeeping	NOUN
taxlaw-2810	117	30	change	change	NOUN
taxlaw-2810	117	31	made	make	VERB
taxlaw-2810	117	32	available	available	ADJ
taxlaw-2810	117	33	the	the	DET
taxlaw-2810	117	34	$	$	SYM
taxlaw-2810	117	35	441.05	441.05	NUM
taxlaw-2810	117	36	“	"	PUNCT
taxlaw-2810	117	37	for	for	ADP
taxlaw-2810	117	38	general	general	ADJ
taxlaw-2810	117	39	uses	use	NOUN
taxlaw-2810	117	40	,	,	PUNCT
taxlaw-2810	117	41	”	"	PUNCT
taxlaw-2810	117	42	it	it	PRON
taxlaw-2810	117	43	became	become	VERB
taxlaw-2810	117	44	“	"	PUNCT
taxlaw-2810	117	45	a	a	DET
taxlaw-2810	117	46	part	part	NOUN
taxlaw-2810	117	47	of	of	ADP
taxlaw-2810	117	48	the	the	DET
taxlaw-2810	117	49	[	[	X
taxlaw-2810	117	50	company	company	NOUN
taxlaw-2810	117	51	's	's	PART
taxlaw-2810	117	52	]	]	X
taxlaw-2810	117	53	gross	gross	ADJ
taxlaw-2810	117	54	revenue	revenue	NOUN
taxlaw-2810	117	55	in	in	ADP
taxlaw-2810	117	56	1924	1924	NUM
taxlaw-2810	117	57	as	as	SCONJ
taxlaw-2810	117	58	though	though	ADV
taxlaw-2810	117	59	paid	pay	VERB
taxlaw-2810	117	60	in	in	ADP
taxlaw-2810	117	61	that	that	DET
taxlaw-2810	117	62	year	year	NOUN
taxlaw-2810	117	63	,	,	PUNCT
taxlaw-2810	117	64	”	"	PUNCT
taxlaw-2810	117	65	and	and	CCONJ
taxlaw-2810	117	66	thus	thus	ADV
taxlaw-2810	117	67	“	"	PUNCT
taxlaw-2810	117	68	a	a	DET
taxlaw-2810	117	69	part	part	NOUN
taxlaw-2810	117	70	of	of	ADP
taxlaw-2810	117	71	the	the	DET
taxlaw-2810	117	72	net	net	NOUN
taxlaw-2810	117	73	on	on	ADP
taxlaw-2810	117	74	which	which	PRON
taxlaw-2810	117	75	the	the	DET
taxlaw-2810	117	76	tax	tax	NOUN
taxlaw-2810	117	77	levied	levy	VERB
taxlaw-2810	117	78	became	become	VERB
taxlaw-2810	117	79	due	due	ADJ
taxlaw-2810	117	80	.	.	PUNCT
taxlaw-2810	117	81	”	"	PUNCT
taxlaw-2810	118	1	16	16	NUM
taxlaw-2810	118	2	although	although	SCONJ
taxlaw-2810	118	3	the	the	DET
taxlaw-2810	118	4	railroad	railroad	NOUN
taxlaw-2810	118	5	company	company	NOUN
taxlaw-2810	118	6	never	never	ADV
taxlaw-2810	118	7	actually	actually	ADV
taxlaw-2810	118	8	paid	pay	VERB
taxlaw-2810	118	9	the	the	DET
taxlaw-2810	118	10	$	$	SYM
taxlaw-2810	118	11	441.05	441.05	NUM
taxlaw-2810	118	12	before	before	ADP
taxlaw-2810	118	13	or	or	CCONJ
taxlaw-2810	118	14	during	during	ADP
taxlaw-2810	118	15	1924	1924	NUM
taxlaw-2810	118	16	,	,	PUNCT
taxlaw-2810	118	17	that	that	DET
taxlaw-2810	118	18	amount	amount	NOUN
taxlaw-2810	118	19	became	become	VERB
taxlaw-2810	118	20	part	part	NOUN
taxlaw-2810	118	21	of	of	ADP
taxlaw-2810	118	22	its	its	PRON
taxlaw-2810	118	23	gross	gross	ADJ
taxlaw-2810	118	24	income	income	NOUN
taxlaw-2810	118	25	only	only	ADV
taxlaw-2810	118	26	in	in	ADP
taxlaw-2810	118	27	1924	1924	NUM
taxlaw-2810	118	28	,	,	PUNCT
taxlaw-2810	118	29	because	because	SCONJ
taxlaw-2810	118	30	,	,	PUNCT
taxlaw-2810	118	31	as	as	SCONJ
taxlaw-2810	118	32	evinced	evince	VERB
taxlaw-2810	118	33	by	by	ADP
taxlaw-2810	118	34	the	the	DET
taxlaw-2810	118	35	bookkeeping	bookkeeping	NOUN
taxlaw-2810	118	36	change	change	NOUN
taxlaw-2810	118	37	,	,	PUNCT
taxlaw-2810	118	38	only	only	ADV
taxlaw-2810	118	39	in	in	ADP
taxlaw-2810	118	40	that	that	DET
taxlaw-2810	118	41	year	year	NOUN
taxlaw-2810	118	42	did	do	AUX
taxlaw-2810	118	43	it	it	PRON
taxlaw-2810	118	44	stop	stop	VERB
taxlaw-2810	118	45	treating	treat	VERB
taxlaw-2810	118	46	those	those	DET
taxlaw-2810	118	47	wages	wage	NOUN
taxlaw-2810	118	48	as	as	ADP
taxlaw-2810	118	49	a	a	DET
taxlaw-2810	118	50	liability	liability	NOUN
taxlaw-2810	118	51	on	on	ADP
taxlaw-2810	118	52	its	its	PRON
taxlaw-2810	118	53	books	book	NOUN
taxlaw-2810	118	54	(	(	PUNCT
taxlaw-2810	118	55	a	a	DET
taxlaw-2810	118	56	debt	debt	NOUN
taxlaw-2810	118	57	)	)	PUNCT
taxlaw-2810	118	58	.	.	PUNCT
taxlaw-2810	119	1	17	17	NUM
taxlaw-2810	119	2	to	to	PART
taxlaw-2810	119	3	be	be	AUX
taxlaw-2810	119	4	sure	sure	ADJ
taxlaw-2810	119	5	,	,	PUNCT
taxlaw-2810	119	6	the	the	DET
taxlaw-2810	119	7	company	company	NOUN
taxlaw-2810	119	8	may	may	AUX
taxlaw-2810	119	9	have	have	AUX
taxlaw-2810	119	10	done	do	VERB
taxlaw-2810	119	11	so	so	ADV
taxlaw-2810	119	12	because	because	SCONJ
taxlaw-2810	119	13	it	it	PRON
taxlaw-2810	119	14	doubted	doubt	VERB
taxlaw-2810	119	15	that	that	SCONJ
taxlaw-2810	119	16	the	the	DET
taxlaw-2810	119	17	workers	worker	NOUN
taxlaw-2810	119	18	13	13	NUM
taxlaw-2810	119	19	joseph	joseph	PROPN
taxlaw-2810	119	20	m.	m.	PROPN
taxlaw-2810	119	21	dodge	dodge	PROPN
taxlaw-2810	119	22	,	,	PUNCT
taxlaw-2810	119	23	exploring	explore	VERB
taxlaw-2810	119	24	the	the	DET
taxlaw-2810	119	25	income	income	NOUN
taxlaw-2810	119	26	tax	tax	NOUN
taxlaw-2810	119	27	treatment	treatment	NOUN
taxlaw-2810	119	28	of	of	ADP
taxlaw-2810	119	29	borrowing	borrowing	NOUN
taxlaw-2810	119	30	and	and	CCONJ
taxlaw-2810	119	31	liabilities	liability	NOUN
taxlaw-2810	119	32	,	,	PUNCT
taxlaw-2810	119	33	or	or	CCONJ
taxlaw-2810	119	34	why	why	SCONJ
taxlaw-2810	119	35	the	the	DET
taxlaw-2810	119	36	accrual	accrual	ADJ
taxlaw-2810	119	37	method	method	NOUN
taxlaw-2810	119	38	should	should	AUX
taxlaw-2810	119	39	be	be	AUX
taxlaw-2810	119	40	eliminated	eliminate	VERB
taxlaw-2810	119	41	,	,	PUNCT
taxlaw-2810	119	42	26	26	NUM
taxlaw-2810	119	43	va	va	NOUN
taxlaw-2810	119	44	.	.	PUNCT
taxlaw-2810	119	45	tax	tax	PROPN
taxlaw-2810	119	46	rev	rev	PROPN
taxlaw-2810	119	47	.	.	PROPN
taxlaw-2810	119	48	245	245	NUM
taxlaw-2810	119	49	,	,	PUNCT
taxlaw-2810	119	50	253	253	NUM
taxlaw-2810	119	51	-	-	SYM
taxlaw-2810	119	52	55	55	NUM
taxlaw-2810	119	53	(	(	PUNCT
taxlaw-2810	119	54	2006	2006	NUM
taxlaw-2810	119	55	)	)	PUNCT
taxlaw-2810	119	56	;	;	PUNCT
taxlaw-2810	119	57	boris	boris	PROPN
taxlaw-2810	119	58	i.	i.	PROPN
taxlaw-2810	119	59	bittker	bittker	PROPN
taxlaw-2810	119	60	&	&	CCONJ
taxlaw-2810	119	61	barton	barton	PROPN
taxlaw-2810	119	62	h.	h.	PROPN
taxlaw-2810	119	63	thompson	thompson	PROPN
taxlaw-2810	119	64	jr	jr	PROPN
taxlaw-2810	119	65	,	,	PUNCT
taxlaw-2810	119	66	income	income	NOUN
taxlaw-2810	119	67	from	from	ADP
taxlaw-2810	119	68	the	the	DET
taxlaw-2810	119	69	discharge	discharge	NOUN
taxlaw-2810	119	70	of	of	ADP
taxlaw-2810	119	71	indebtedness	indebtedness	NOUN
taxlaw-2810	119	72	:	:	PUNCT
taxlaw-2810	119	73	the	the	DET
taxlaw-2810	119	74	progeny	progeny	NOUN
taxlaw-2810	119	75	of	of	ADP
taxlaw-2810	119	76	united	united	PROPN
taxlaw-2810	119	77	states	states	PROPN
taxlaw-2810	119	78	v.	v.	PROPN
taxlaw-2810	119	79	kirby	kirby	PROPN
taxlaw-2810	119	80	lumber	lumber	PROPN
taxlaw-2810	119	81	co.	co.	PROPN
taxlaw-2810	119	82	,	,	PUNCT
taxlaw-2810	119	83	66	66	NUM
taxlaw-2810	119	84	cal	cal	NOUN
taxlaw-2810	119	85	.	.	PUNCT
taxlaw-2810	120	1	l.	l.	PROPN
taxlaw-2810	120	2	rev	rev	PROPN
taxlaw-2810	120	3	.	.	PROPN
taxlaw-2810	120	4	1159	1159	NUM
taxlaw-2810	120	5	(	(	PUNCT
taxlaw-2810	120	6	1978	1978	NUM
taxlaw-2810	120	7	)	)	PUNCT
taxlaw-2810	120	8	.	.	PUNCT
taxlaw-2810	121	1	14	14	NUM
taxlaw-2810	121	2	i.r.c	i.r.c	NOUN
taxlaw-2810	121	3	.	.	PUNCT
taxlaw-2810	122	1	§	§	PROPN
taxlaw-2810	122	2	61(a)(12	61(a)(12	NUM
taxlaw-2810	122	3	)	)	PUNCT
taxlaw-2810	122	4	(	(	PUNCT
taxlaw-2810	122	5	2006	2006	NUM
taxlaw-2810	122	6	)	)	PUNCT
taxlaw-2810	122	7	.	.	PUNCT
taxlaw-2810	123	1	the	the	DET
taxlaw-2810	123	2	argument	argument	NOUN
taxlaw-2810	123	3	is	be	AUX
taxlaw-2810	123	4	not	not	PART
taxlaw-2810	123	5	that	that	PRON
taxlaw-2810	123	6	employer	employer	NOUN
taxlaw-2810	123	7	wage	wage	NOUN
taxlaw-2810	123	8	underpayment	underpayment	NOUN
taxlaw-2810	123	9	generates	generate	VERB
taxlaw-2810	123	10	employer	employer	NOUN
taxlaw-2810	123	11	“	"	PUNCT
taxlaw-2810	123	12	[	[	X
taxlaw-2810	123	13	i]ncome	i]ncome	ADV
taxlaw-2810	123	14	from	from	ADP
taxlaw-2810	123	15	discharge	discharge	NOUN
taxlaw-2810	123	16	of	of	ADP
taxlaw-2810	123	17	indebtedness	indebtedness	NOUN
taxlaw-2810	123	18	.	.	PUNCT
taxlaw-2810	123	19	”	"	PUNCT
taxlaw-2810	124	1	for	for	SCONJ
taxlaw-2810	124	2	that	that	PRON
taxlaw-2810	124	3	to	to	PART
taxlaw-2810	124	4	happen	happen	VERB
taxlaw-2810	124	5	,	,	PUNCT
taxlaw-2810	124	6	the	the	DET
taxlaw-2810	124	7	unpaid	unpaid	ADJ
taxlaw-2810	124	8	worker	worker	NOUN
taxlaw-2810	124	9	(	(	PUNCT
taxlaw-2810	124	10	the	the	DET
taxlaw-2810	124	11	creditor	creditor	NOUN
taxlaw-2810	124	12	)	)	PUNCT
taxlaw-2810	124	13	has	have	VERB
taxlaw-2810	124	14	to	to	PART
taxlaw-2810	124	15	have	have	AUX
taxlaw-2810	124	16	taken	take	VERB
taxlaw-2810	124	17	the	the	DET
taxlaw-2810	124	18	additional	additional	ADJ
taxlaw-2810	124	19	and	and	CCONJ
taxlaw-2810	124	20	unlikely	unlikely	ADJ
taxlaw-2810	124	21	step	step	NOUN
taxlaw-2810	124	22	of	of	ADP
taxlaw-2810	124	23	forgiving	forgiving	NOUN
taxlaw-2810	124	24	or	or	CCONJ
taxlaw-2810	124	25	canceling	cancel	VERB
taxlaw-2810	124	26	the	the	DET
taxlaw-2810	124	27	employer	employer	NOUN
taxlaw-2810	124	28	's	's	PART
taxlaw-2810	124	29	debt	debt	NOUN
taxlaw-2810	124	30	(	(	PUNCT
taxlaw-2810	124	31	the	the	DET
taxlaw-2810	124	32	liability	liability	NOUN
taxlaw-2810	124	33	for	for	ADP
taxlaw-2810	124	34	the	the	DET
taxlaw-2810	124	35	unpaid	unpaid	ADJ
taxlaw-2810	124	36	wages	wage	NOUN
taxlaw-2810	124	37	)	)	PUNCT
taxlaw-2810	124	38	.	.	PUNCT
taxlaw-2810	125	1	even	even	ADV
taxlaw-2810	125	2	then	then	ADV
taxlaw-2810	125	3	,	,	PUNCT
taxlaw-2810	125	4	gain	gain	VERB
taxlaw-2810	125	5	from	from	ADP
taxlaw-2810	125	6	discharge	discharge	NOUN
taxlaw-2810	125	7	-	-	PUNCT
taxlaw-2810	125	8	of	of	ADP
taxlaw-2810	125	9	-	-	PUNCT
taxlaw-2810	125	10	indebtedness	indebtedness	NOUN
taxlaw-2810	125	11	is	be	AUX
taxlaw-2810	125	12	excluded	exclude	VERB
taxlaw-2810	125	13	from	from	ADP
taxlaw-2810	125	14	gross	gross	ADJ
taxlaw-2810	125	15	income	income	NOUN
taxlaw-2810	125	16	“	"	PUNCT
taxlaw-2810	125	17	to	to	ADP
taxlaw-2810	125	18	the	the	DET
taxlaw-2810	125	19	extent	extent	NOUN
taxlaw-2810	125	20	that	that	SCONJ
taxlaw-2810	125	21	payment	payment	NOUN
taxlaw-2810	125	22	of	of	ADP
taxlaw-2810	125	23	the	the	DET
taxlaw-2810	125	24	liability	liability	NOUN
taxlaw-2810	125	25	would	would	AUX
taxlaw-2810	125	26	have	have	AUX
taxlaw-2810	125	27	given	give	VERB
taxlaw-2810	125	28	rise	rise	NOUN
taxlaw-2810	125	29	to	to	ADP
taxlaw-2810	125	30	a	a	DET
taxlaw-2810	125	31	deduction	deduction	NOUN
taxlaw-2810	125	32	.	.	PUNCT
taxlaw-2810	125	33	”	"	PUNCT
taxlaw-2810	125	34	i.r.c	i.r.c	NOUN
taxlaw-2810	125	35	.	.	PUNCT
taxlaw-2810	126	1	§	§	PROPN
taxlaw-2810	126	2	108(e)(2	108(e)(2	NUM
taxlaw-2810	126	3	)	)	PUNCT
taxlaw-2810	126	4	(	(	PUNCT
taxlaw-2810	126	5	2006	2006	NUM
taxlaw-2810	126	6	)	)	PUNCT
taxlaw-2810	126	7	.	.	PUNCT
taxlaw-2810	127	1	wage	wage	NOUN
taxlaw-2810	127	2	payments	payment	NOUN
taxlaw-2810	127	3	are	be	AUX
taxlaw-2810	127	4	deductible	deductible	ADJ
taxlaw-2810	127	5	as	as	ADP
taxlaw-2810	127	6	business	business	NOUN
taxlaw-2810	127	7	expenses	expense	NOUN
taxlaw-2810	127	8	under	under	ADP
taxlaw-2810	127	9	i.r.c	i.r.c	NOUN
taxlaw-2810	127	10	.	.	PUNCT
taxlaw-2810	128	1	§	§	PROPN
taxlaw-2810	128	2	162	162	NUM
taxlaw-2810	128	3	.	.	PUNCT
taxlaw-2810	129	1	see	see	VERB
taxlaw-2810	129	2	i.r.c	i.r.c	NOUN
taxlaw-2810	129	3	.	.	PUNCT
taxlaw-2810	130	1	§	§	PROPN
taxlaw-2810	130	2	162(a)(1	162(a)(1	NUM
taxlaw-2810	130	3	)	)	PUNCT
taxlaw-2810	130	4	(	(	PUNCT
taxlaw-2810	130	5	2006	2006	NUM
taxlaw-2810	130	6	)	)	PUNCT
taxlaw-2810	130	7	(	(	PUNCT
taxlaw-2810	130	8	allowing	allow	VERB
taxlaw-2810	130	9	as	as	ADP
taxlaw-2810	130	10	a	a	DET
taxlaw-2810	130	11	deduction	deduction	NOUN
taxlaw-2810	130	12	“	"	PUNCT
taxlaw-2810	130	13	a	a	DET
taxlaw-2810	130	14	reasonable	reasonable	ADJ
taxlaw-2810	130	15	allowance	allowance	NOUN
taxlaw-2810	130	16	for	for	ADP
taxlaw-2810	130	17	salaries	salary	NOUN
taxlaw-2810	130	18	or	or	CCONJ
taxlaw-2810	130	19	other	other	ADJ
taxlaw-2810	130	20	compensation	compensation	NOUN
taxlaw-2810	130	21	for	for	ADP
taxlaw-2810	130	22	personal	personal	ADJ
taxlaw-2810	130	23	services	service	NOUN
taxlaw-2810	130	24	actually	actually	ADV
taxlaw-2810	130	25	rendered	render	VERB
taxlaw-2810	130	26	”	"	PUNCT
taxlaw-2810	130	27	)	)	PUNCT
taxlaw-2810	130	28	.	.	PUNCT
taxlaw-2810	131	1	therefore	therefore	ADV
taxlaw-2810	131	2	,	,	PUNCT
taxlaw-2810	131	3	any	any	DET
taxlaw-2810	131	4	cancellation	cancellation	NOUN
taxlaw-2810	131	5	of	of	ADP
taxlaw-2810	131	6	an	an	DET
taxlaw-2810	131	7	employer	employer	NOUN
taxlaw-2810	131	8	’s	’s	PART
taxlaw-2810	131	9	wage	wage	NOUN
taxlaw-2810	131	10	debt	debt	NOUN
taxlaw-2810	131	11	by	by	ADP
taxlaw-2810	131	12	the	the	DET
taxlaw-2810	131	13	worker	worker	NOUN
taxlaw-2810	131	14	would	would	AUX
taxlaw-2810	131	15	still	still	ADV
taxlaw-2810	131	16	not	not	PART
taxlaw-2810	131	17	result	result	VERB
taxlaw-2810	131	18	in	in	ADP
taxlaw-2810	131	19	discharge	discharge	NOUN
taxlaw-2810	131	20	-	-	PUNCT
taxlaw-2810	131	21	of	of	ADP
taxlaw-2810	131	22	-	-	PUNCT
taxlaw-2810	131	23	indebtedness	indebtedness	NOUN
taxlaw-2810	131	24	income	income	NOUN
taxlaw-2810	131	25	.	.	PUNCT
taxlaw-2810	132	1	15	15	NUM
taxlaw-2810	132	2	charleston	charleston	PROPN
taxlaw-2810	132	3	w.	w.	PROPN
taxlaw-2810	132	4	c.	c.	PROPN
taxlaw-2810	132	5	ry	ry	PROPN
taxlaw-2810	132	6	.	.	PROPN
taxlaw-2810	132	7	co.	co.	PROPN
taxlaw-2810	132	8	v.	v.	ADP
taxlaw-2810	132	9	burnet	burnet	PROPN
taxlaw-2810	132	10	,	,	PUNCT
taxlaw-2810	132	11	50	50	NUM
taxlaw-2810	132	12	f.2d	f.2d	NOUN
taxlaw-2810	132	13	342	342	NUM
taxlaw-2810	132	14	,	,	PUNCT
taxlaw-2810	132	15	343	343	NUM
taxlaw-2810	132	16	(	(	PUNCT
taxlaw-2810	132	17	d.c	d.c	PROPN
taxlaw-2810	132	18	.	.	PROPN
taxlaw-2810	132	19	cir	cir	PROPN
taxlaw-2810	132	20	.	.	PROPN
taxlaw-2810	132	21	1931	1931	NUM
taxlaw-2810	132	22	)	)	PUNCT
taxlaw-2810	132	23	.	.	PUNCT
taxlaw-2810	133	1	16	16	NUM
taxlaw-2810	134	1	i	i	PRON
taxlaw-2810	134	2	d.	d.	PROPN
taxlaw-2810	134	3	then	then	ADV
taxlaw-2810	134	4	,	,	PUNCT
taxlaw-2810	134	5	as	as	ADP
taxlaw-2810	134	6	now	now	ADV
taxlaw-2810	134	7	,	,	PUNCT
taxlaw-2810	134	8	federal	federal	ADJ
taxlaw-2810	134	9	tax	tax	NOUN
taxlaw-2810	134	10	law	law	NOUN
taxlaw-2810	134	11	defined	define	VERB
taxlaw-2810	134	12	a	a	DET
taxlaw-2810	134	13	corporation	corporation	NOUN
taxlaw-2810	134	14	's	's	PART
taxlaw-2810	134	15	gross	gross	ADJ
taxlaw-2810	134	16	income	income	NOUN
taxlaw-2810	134	17	,	,	PUNCT
taxlaw-2810	134	18	absent	absent	ADJ
taxlaw-2810	134	19	certain	certain	ADJ
taxlaw-2810	134	20	exceptions	exception	NOUN
taxlaw-2810	134	21	,	,	PUNCT
taxlaw-2810	134	22	to	to	PART
taxlaw-2810	134	23	follow	follow	VERB
taxlaw-2810	134	24	the	the	DET
taxlaw-2810	134	25	definition	definition	NOUN
taxlaw-2810	134	26	of	of	ADP
taxlaw-2810	134	27	an	an	DET
taxlaw-2810	134	28	individual	individual	NOUN
taxlaw-2810	134	29	's	's	PART
taxlaw-2810	134	30	gross	gross	ADJ
taxlaw-2810	134	31	income	income	NOUN
taxlaw-2810	134	32	.	.	PUNCT
taxlaw-2810	135	1	i.r.c	i.r.c	NOUN
taxlaw-2810	135	2	.	.	PUNCT
taxlaw-2810	136	1	§	§	PROPN
taxlaw-2810	136	2	985(a	985(a	PROPN
taxlaw-2810	136	3	)	)	PUNCT
taxlaw-2810	136	4	(	(	PUNCT
taxlaw-2810	136	5	1925	1925	NUM
taxlaw-2810	136	6	-	-	SYM
taxlaw-2810	136	7	26	26	NUM
taxlaw-2810	136	8	)	)	PUNCT
taxlaw-2810	136	9	.	.	PUNCT
taxlaw-2810	137	1	that	that	DET
taxlaw-2810	137	2	definition	definition	NOUN
taxlaw-2810	137	3	included	include	VERB
taxlaw-2810	137	4	“	"	PUNCT
taxlaw-2810	137	5	gains	gain	NOUN
taxlaw-2810	137	6	,	,	PUNCT
taxlaw-2810	137	7	profits	profit	NOUN
taxlaw-2810	137	8	,	,	PUNCT
taxlaw-2810	137	9	and	and	CCONJ
taxlaw-2810	137	10	income	income	NOUN
taxlaw-2810	137	11	derived	derive	VERB
taxlaw-2810	137	12	from	from	ADP
taxlaw-2810	137	13	.	.	PUNCT
taxlaw-2810	137	14	.	.	PUNCT
taxlaw-2810	137	15	.	.	PUNCT
taxlaw-2810	138	1	the	the	DET
taxlaw-2810	138	2	transaction	transaction	NOUN
taxlaw-2810	138	3	of	of	ADP
taxlaw-2810	138	4	business	business	NOUN
taxlaw-2810	138	5	carried	carry	VERB
taxlaw-2810	138	6	on	on	ADP
taxlaw-2810	138	7	for	for	ADP
taxlaw-2810	138	8	gain	gain	NOUN
taxlaw-2810	138	9	or	or	CCONJ
taxlaw-2810	138	10	profit	profit	NOUN
taxlaw-2810	138	11	,	,	PUNCT
taxlaw-2810	138	12	or	or	CCONJ
taxlaw-2810	138	13	gains	gain	NOUN
taxlaw-2810	138	14	or	or	CCONJ
taxlaw-2810	138	15	profits	profit	NOUN
taxlaw-2810	138	16	and	and	CCONJ
taxlaw-2810	138	17	income	income	NOUN
taxlaw-2810	138	18	derived	derive	VERB
taxlaw-2810	138	19	from	from	ADP
taxlaw-2810	138	20	any	any	DET
taxlaw-2810	138	21	source	source	NOUN
taxlaw-2810	138	22	whatever	whatever	NOUN
taxlaw-2810	138	23	.	.	PUNCT
taxlaw-2810	138	24	”	"	PUNCT
taxlaw-2810	139	1	i	i	PRON
taxlaw-2810	139	2	d.	d.	PROPN
taxlaw-2810	139	3	§	§	PROPN
taxlaw-2810	139	4	954(a	954(a	PROPN
taxlaw-2810	139	5	)	)	PUNCT
taxlaw-2810	139	6	.	.	PUNCT
taxlaw-2810	140	1	17	17	NUM
taxlaw-2810	140	2	for	for	ADP
taxlaw-2810	140	3	other	other	ADJ
taxlaw-2810	140	4	uncollected	uncollected	ADJ
taxlaw-2810	140	5	-	-	PUNCT
taxlaw-2810	140	6	wage	wage	NOUN
taxlaw-2810	140	7	examples	example	NOUN
taxlaw-2810	140	8	,	,	PUNCT
taxlaw-2810	140	9	see	see	VERB
taxlaw-2810	140	10	chicago	chicago	PROPN
taxlaw-2810	140	11	r.i	r.i	PROPN
taxlaw-2810	140	12	.	.	PROPN
taxlaw-2810	140	13	&	&	CCONJ
taxlaw-2810	140	14	p.	p.	PROPN
taxlaw-2810	140	15	ry	ry	PROPN
taxlaw-2810	140	16	.	.	PROPN
taxlaw-2810	140	17	co.	co.	PROPN
taxlaw-2810	141	1	v.	v.	ADP
taxlaw-2810	141	2	comm’r	comm’r	PROPN
taxlaw-2810	141	3	,	,	PUNCT
taxlaw-2810	141	4	47	47	NUM
taxlaw-2810	141	5	f.2d	f.2d	NOUN
taxlaw-2810	141	6	990	990	NUM
taxlaw-2810	141	7	,	,	PUNCT
taxlaw-2810	141	8	992	992	NUM
taxlaw-2810	141	9	(	(	PUNCT
taxlaw-2810	141	10	7th	7th	ADJ
taxlaw-2810	141	11	cir	cir	NOUN
taxlaw-2810	141	12	.	.	PUNCT
taxlaw-2810	141	13	1931	1931	NUM
taxlaw-2810	141	14	)	)	PUNCT
taxlaw-2810	141	15	(	(	PUNCT
taxlaw-2810	141	16	commissioner	commissioner	NOUN
taxlaw-2810	141	17	properly	properly	ADV
taxlaw-2810	141	18	charged	charge	VERB
taxlaw-2810	141	19	to	to	ADP
taxlaw-2810	141	20	gross	gross	ADJ
taxlaw-2810	141	21	income	income	NOUN
taxlaw-2810	141	22	company	company	NOUN
taxlaw-2810	141	23	checks	check	NOUN
taxlaw-2810	141	24	and	and	CCONJ
taxlaw-2810	141	25	vouchers	voucher	NOUN
taxlaw-2810	141	26	for	for	ADP
taxlaw-2810	141	27	compensation	compensation	NOUN
taxlaw-2810	141	28	for	for	ADP
taxlaw-2810	141	29	services	service	NOUN
taxlaw-2810	141	30	and	and	CCONJ
taxlaw-2810	141	31	in	in	ADP
taxlaw-2810	141	32	payment	payment	NOUN
taxlaw-2810	141	33	of	of	ADP
taxlaw-2810	141	34	loss	loss	NOUN
taxlaw-2810	141	35	or	or	CCONJ
taxlaw-2810	141	36	damage	damage	NOUN
taxlaw-2810	141	37	claims	claim	NOUN
taxlaw-2810	141	38	that	that	PRON
taxlaw-2810	141	39	company	company	NOUN
taxlaw-2810	141	40	charged	charge	VERB
taxlaw-2810	141	41	to	to	PART
taxlaw-2810	141	42	profit	profit	NOUN
taxlaw-2810	141	43	and	and	CCONJ
taxlaw-2810	141	44	loss	loss	NOUN
taxlaw-2810	141	45	if	if	SCONJ
taxlaw-2810	141	46	not	not	PART
taxlaw-2810	141	47	presented	present	VERB
taxlaw-2810	141	48	for	for	ADP
taxlaw-2810	141	49	payment	payment	NOUN
taxlaw-2810	141	50	within	within	ADP
taxlaw-2810	141	51	two	two	NUM
taxlaw-2810	141	52	years	year	NOUN
taxlaw-2810	141	53	from	from	ADP
taxlaw-2810	141	54	date	date	NOUN
taxlaw-2810	141	55	issued	issue	VERB
taxlaw-2810	141	56	)	)	PUNCT
taxlaw-2810	141	57	;	;	PUNCT
taxlaw-2810	141	58	beacon	beacon	NOUN
taxlaw-2810	141	59	auto	auto	NOUN
taxlaw-2810	141	60	stores	store	NOUN
taxlaw-2810	141	61	,	,	PUNCT
taxlaw-2810	141	62	inc	inc	PROPN
taxlaw-2810	141	63	.	.	PROPN
taxlaw-2810	142	1	v.	v.	ADP
taxlaw-2810	142	2	comm’r	comm’r	NOUN
taxlaw-2810	142	3	,	,	PUNCT
taxlaw-2810	142	4	42	42	NUM
taxlaw-2810	142	5	b.t.a	b.t.a	NOUN
taxlaw-2810	142	6	.	.	PROPN
taxlaw-2810	142	7	703	703	NUM
taxlaw-2810	142	8	,	,	PUNCT
taxlaw-2810	142	9	704	704	NUM
taxlaw-2810	142	10	-	-	SYM
taxlaw-2810	142	11	05	05	NUM
taxlaw-2810	142	12	(	(	PUNCT
taxlaw-2810	142	13	1940	1940	NUM
taxlaw-2810	142	14	)	)	PUNCT
taxlaw-2810	142	15	(	(	PUNCT
taxlaw-2810	142	16	corporation	corporation	NOUN
taxlaw-2810	142	17	realized	realize	VERB
taxlaw-2810	142	18	income	income	NOUN
taxlaw-2810	142	19	when	when	SCONJ
taxlaw-2810	142	20	it	it	PRON
taxlaw-2810	142	21	extinguished	extinguish	VERB
taxlaw-2810	142	22	undrawn	undrawn	ADJ
taxlaw-2810	142	23	salary	salary	NOUN
taxlaw-2810	142	24	credits	credit	NOUN
taxlaw-2810	142	25	to	to	ADP
taxlaw-2810	142	26	shareholders	shareholder	NOUN
taxlaw-2810	142	27	by	by	ADP
taxlaw-2810	142	28	debit	debit	NOUN
taxlaw-2810	142	29	to	to	ADP
taxlaw-2810	142	30	their	their	PRON
taxlaw-2810	142	31	individual	individual	ADJ
taxlaw-2810	142	32	accounts	account	NOUN
taxlaw-2810	142	33	and	and	CCONJ
taxlaw-2810	142	34	a	a	DET
taxlaw-2810	142	35	corresponding	corresponding	ADJ
taxlaw-2810	142	36	credit	credit	NOUN
taxlaw-2810	142	37	to	to	PART
taxlaw-2810	142	38	surplus	surplus	VERB
taxlaw-2810	142	39	account	account	NOUN
taxlaw-2810	142	40	)	)	PUNCT
taxlaw-2810	142	41	.	.	PUNCT
taxlaw-2810	143	1	uncollected	uncollecte	VERB
taxlaw-2810	143	2	-	-	PUNCT
taxlaw-2810	143	3	wage	wage	NOUN
taxlaw-2810	143	4	tax	tax	NOUN
taxlaw-2810	143	5	cases	case	NOUN
taxlaw-2810	143	6	like	like	ADP
taxlaw-2810	143	7	charleston	charleston	PROPN
taxlaw-2810	143	8	&	&	CCONJ
taxlaw-2810	143	9	w.c	w.c	PROPN
taxlaw-2810	143	10	.	.	PROPN
taxlaw-2810	143	11	ry	ry	PROPN
taxlaw-2810	143	12	.	.	PROPN
taxlaw-2810	143	13	co.	co.	PROPN
taxlaw-2810	143	14	may	may	AUX
taxlaw-2810	143	15	well	well	ADV
taxlaw-2810	143	16	be	be	AUX
taxlaw-2810	143	17	far	far	ADV
taxlaw-2810	143	18	less	less	ADV
taxlaw-2810	143	19	likely	likely	ADJ
taxlaw-2810	143	20	today	today	NOUN
taxlaw-2810	143	21	given	give	VERB
taxlaw-2810	143	22	the	the	DET
taxlaw-2810	143	23	widespread	widespread	ADJ
taxlaw-2810	143	24	adoption	adoption	NOUN
taxlaw-2810	143	25	of	of	ADP
taxlaw-2810	143	26	state	state	NOUN
taxlaw-2810	143	27	escheat	escheat	NOUN
taxlaw-2810	143	28	statutes	statute	NOUN
taxlaw-2810	143	29	,	,	PUNCT
taxlaw-2810	143	30	most	most	ADJ
taxlaw-2810	143	31	of	of	ADP
taxlaw-2810	143	32	which	which	PRON
taxlaw-2810	143	33	impose	impose	VERB
taxlaw-2810	143	34	a	a	DET
taxlaw-2810	143	35	one	one	NUM
taxlaw-2810	143	36	-	-	PUNCT
taxlaw-2810	143	37	year	year	NOUN
taxlaw-2810	143	38	period	period	NOUN
taxlaw-2810	143	39	before	before	ADP
taxlaw-2810	143	40	uncollected	uncollected	ADJ
taxlaw-2810	143	41	2012	2012	NUM
taxlaw-2810	143	42	]	]	PUNCT
taxlaw-2810	143	43	tax	tax	NOUN
taxlaw-2810	143	44	liability	liability	NOUN
taxlaw-2810	143	45	for	for	ADP
taxlaw-2810	143	46	wage	wage	NOUN
taxlaw-2810	143	47	theft	theft	NOUN
taxlaw-2810	143	48	119	119	NUM
taxlaw-2810	143	49	would	would	AUX
taxlaw-2810	143	50	ever	ever	ADV
taxlaw-2810	143	51	collect	collect	VERB
taxlaw-2810	143	52	the	the	DET
taxlaw-2810	143	53	unpaid	unpaid	ADJ
taxlaw-2810	143	54	wages	wage	NOUN
taxlaw-2810	143	55	,	,	PUNCT
taxlaw-2810	143	56	even	even	ADV
taxlaw-2810	143	57	while	while	SCONJ
taxlaw-2810	143	58	still	still	ADV
taxlaw-2810	143	59	intending	intend	VERB
taxlaw-2810	143	60	to	to	PART
taxlaw-2810	143	61	pay	pay	VERB
taxlaw-2810	143	62	those	those	DET
taxlaw-2810	143	63	wages	wage	NOUN
taxlaw-2810	143	64	if	if	SCONJ
taxlaw-2810	143	65	those	those	DET
taxlaw-2810	143	66	workers	worker	NOUN
taxlaw-2810	143	67	sought	seek	VERB
taxlaw-2810	143	68	to	to	PART
taxlaw-2810	143	69	collect	collect	VERB
taxlaw-2810	143	70	.	.	PUNCT
taxlaw-2810	144	1	in	in	ADP
taxlaw-2810	144	2	contrast	contrast	NOUN
taxlaw-2810	144	3	,	,	PUNCT
taxlaw-2810	144	4	in	in	ADP
taxlaw-2810	144	5	a	a	DET
taxlaw-2810	144	6	wage	wage	NOUN
taxlaw-2810	144	7	theft	theft	NOUN
taxlaw-2810	144	8	scenario	scenario	NOUN
taxlaw-2810	144	9	,	,	PUNCT
taxlaw-2810	144	10	the	the	DET
taxlaw-2810	144	11	employer	employer	NOUN
taxlaw-2810	144	12	abandons	abandon	VERB
taxlaw-2810	144	13	any	any	DET
taxlaw-2810	144	14	intent	intent	NOUN
taxlaw-2810	144	15	to	to	PART
taxlaw-2810	144	16	pay	pay	VERB
taxlaw-2810	144	17	even	even	ADV
taxlaw-2810	144	18	if	if	SCONJ
taxlaw-2810	144	19	the	the	DET
taxlaw-2810	144	20	worker	worker	NOUN
taxlaw-2810	144	21	later	later	ADV
taxlaw-2810	144	22	seeks	seek	VERB
taxlaw-2810	144	23	to	to	PART
taxlaw-2810	144	24	collect	collect	VERB
taxlaw-2810	144	25	.	.	PUNCT
taxlaw-2810	145	1	in	in	ADP
taxlaw-2810	145	2	either	either	DET
taxlaw-2810	145	3	case	case	NOUN
taxlaw-2810	145	4	,	,	PUNCT
taxlaw-2810	145	5	however	however	ADV
taxlaw-2810	145	6	,	,	PUNCT
taxlaw-2810	145	7	what	what	PRON
taxlaw-2810	145	8	matters	matter	VERB
taxlaw-2810	145	9	is	be	AUX
taxlaw-2810	145	10	that	that	SCONJ
taxlaw-2810	145	11	the	the	DET
taxlaw-2810	145	12	employer	employer	NOUN
taxlaw-2810	145	13	stopped	stop	VERB
taxlaw-2810	145	14	treating	treat	VERB
taxlaw-2810	145	15	the	the	DET
taxlaw-2810	145	16	unpaid	unpaid	ADJ
taxlaw-2810	145	17	wages	wage	NOUN
taxlaw-2810	145	18	as	as	ADP
taxlaw-2810	145	19	a	a	DET
taxlaw-2810	145	20	debt	debt	NOUN
taxlaw-2810	145	21	,	,	PUNCT
taxlaw-2810	145	22	not	not	PART
taxlaw-2810	145	23	the	the	DET
taxlaw-2810	145	24	precise	precise	ADJ
taxlaw-2810	145	25	reason	reason	NOUN
taxlaw-2810	145	26	why	why	SCONJ
taxlaw-2810	145	27	it	it	PRON
taxlaw-2810	145	28	did	do	VERB
taxlaw-2810	145	29	so	so	ADV
taxlaw-2810	145	30	.	.	PUNCT
taxlaw-2810	146	1	2	2	X
taxlaw-2810	146	2	.	.	X
taxlaw-2810	146	3	gross	gross	ADJ
taxlaw-2810	146	4	income	income	NOUN
taxlaw-2810	146	5	includes	include	VERB
taxlaw-2810	146	6	gains	gain	NOUN
taxlaw-2810	146	7	derived	derive	VERB
taxlaw-2810	146	8	from	from	ADP
taxlaw-2810	146	9	illegal	illegal	ADJ
taxlaw-2810	146	10	activity	activity	NOUN
taxlaw-2810	146	11	when	when	SCONJ
taxlaw-2810	146	12	an	an	DET
taxlaw-2810	146	13	employer	employer	NOUN
taxlaw-2810	146	14	underpays	underpay	VERB
taxlaw-2810	146	15	wages	wage	NOUN
taxlaw-2810	146	16	,	,	PUNCT
taxlaw-2810	146	17	the	the	DET
taxlaw-2810	146	18	employer	employer	NOUN
taxlaw-2810	146	19	gains	gain	VERB
taxlaw-2810	146	20	income	income	NOUN
taxlaw-2810	146	21	for	for	ADP
taxlaw-2810	146	22	tax	tax	NOUN
taxlaw-2810	146	23	law	law	NOUN
taxlaw-2810	146	24	purposes	purpose	NOUN
taxlaw-2810	146	25	even	even	ADV
taxlaw-2810	146	26	though	though	SCONJ
taxlaw-2810	146	27	such	such	ADJ
taxlaw-2810	146	28	underpayment	underpayment	NOUN
taxlaw-2810	146	29	is	be	AUX
taxlaw-2810	146	30	illegal	illegal	ADJ
taxlaw-2810	146	31	under	under	ADP
taxlaw-2810	146	32	other	other	ADJ
taxlaw-2810	146	33	law	law	NOUN
taxlaw-2810	146	34	.	.	PUNCT
taxlaw-2810	147	1	since	since	SCONJ
taxlaw-2810	147	2	united	united	PROPN
taxlaw-2810	147	3	states	states	PROPN
taxlaw-2810	147	4	v.	v.	PROPN
taxlaw-2810	147	5	sullivan	sullivan	PROPN
taxlaw-2810	147	6	(	(	PUNCT
taxlaw-2810	147	7	1927	1927	NUM
taxlaw-2810	147	8	)	)	PUNCT
taxlaw-2810	147	9	,	,	PUNCT
taxlaw-2810	147	10	the	the	DET
taxlaw-2810	147	11	united	united	PROPN
taxlaw-2810	147	12	states	states	PROPN
taxlaw-2810	147	13	supreme	supreme	PROPN
taxlaw-2810	147	14	court	court	PROPN
taxlaw-2810	147	15	has	have	AUX
taxlaw-2810	147	16	read	read	VERB
taxlaw-2810	147	17	the	the	DET
taxlaw-2810	147	18	federal	federal	ADJ
taxlaw-2810	147	19	tax	tax	PROPN
taxlaw-2810	147	20	code	code	NOUN
taxlaw-2810	147	21	's	's	PART
taxlaw-2810	147	22	definition	definition	NOUN
taxlaw-2810	147	23	of	of	ADP
taxlaw-2810	147	24	income	income	NOUN
taxlaw-2810	147	25	to	to	PART
taxlaw-2810	147	26	include	include	VERB
taxlaw-2810	147	27	gains	gain	NOUN
taxlaw-2810	147	28	derived	derive	VERB
taxlaw-2810	147	29	from	from	ADP
taxlaw-2810	147	30	illegal	illegal	ADJ
taxlaw-2810	147	31	activity	activity	NOUN
taxlaw-2810	147	32	.	.	PUNCT
taxlaw-2810	148	1	18	18	NUM
taxlaw-2810	148	2	in	in	ADP
taxlaw-2810	148	3	sullivan	sullivan	PROPN
taxlaw-2810	148	4	,	,	PUNCT
taxlaw-2810	148	5	the	the	DET
taxlaw-2810	148	6	taxpayer	taxpayer	NOUN
taxlaw-2810	148	7	had	have	AUX
taxlaw-2810	148	8	been	be	AUX
taxlaw-2810	148	9	convicted	convict	VERB
taxlaw-2810	148	10	for	for	ADP
taxlaw-2810	148	11	failing	fail	VERB
taxlaw-2810	148	12	to	to	PART
taxlaw-2810	148	13	file	file	VERB
taxlaw-2810	148	14	a	a	DET
taxlaw-2810	148	15	tax	tax	NOUN
taxlaw-2810	148	16	return	return	NOUN
taxlaw-2810	148	17	as	as	SCONJ
taxlaw-2810	148	18	required	require	VERB
taxlaw-2810	148	19	by	by	ADP
taxlaw-2810	148	20	the	the	DET
taxlaw-2810	148	21	revenue	revenue	NOUN
taxlaw-2810	148	22	act	act	NOUN
taxlaw-2810	148	23	of	of	ADP
taxlaw-2810	148	24	1921	1921	NUM
taxlaw-2810	148	25	.	.	PUNCT
taxlaw-2810	149	1	the	the	DET
taxlaw-2810	149	2	case	case	NOUN
taxlaw-2810	149	3	turned	turn	VERB
taxlaw-2810	149	4	on	on	ADP
taxlaw-2810	149	5	whether	whether	SCONJ
taxlaw-2810	149	6	the	the	DET
taxlaw-2810	149	7	revenue	revenue	NOUN
taxlaw-2810	149	8	act	act	NOUN
taxlaw-2810	149	9	of	of	ADP
taxlaw-2810	149	10	1921	1921	NUM
taxlaw-2810	149	11	required	require	VERB
taxlaw-2810	149	12	the	the	DET
taxlaw-2810	149	13	taxpayer	taxpayer	NOUN
taxlaw-2810	149	14	to	to	PART
taxlaw-2810	149	15	report	report	VERB
taxlaw-2810	149	16	his	his	PRON
taxlaw-2810	149	17	income	income	NOUN
taxlaw-2810	149	18	derived	derive	VERB
taxlaw-2810	149	19	from	from	ADP
taxlaw-2810	149	20	selling	sell	VERB
taxlaw-2810	149	21	intoxicating	intoxicate	VERB
taxlaw-2810	149	22	liquor	liquor	NOUN
taxlaw-2810	149	23	,	,	PUNCT
taxlaw-2810	149	24	an	an	DET
taxlaw-2810	149	25	activity	activity	NOUN
taxlaw-2810	149	26	that	that	PRON
taxlaw-2810	149	27	violated	violate	VERB
taxlaw-2810	149	28	the	the	DET
taxlaw-2810	149	29	national	national	ADJ
taxlaw-2810	149	30	prohibition	prohibition	NOUN
taxlaw-2810	149	31	act	act	NOUN
taxlaw-2810	149	32	.	.	PUNCT
taxlaw-2810	150	1	in	in	ADP
taxlaw-2810	150	2	upholding	uphold	VERB
taxlaw-2810	150	3	the	the	DET
taxlaw-2810	150	4	conviction	conviction	NOUN
taxlaw-2810	150	5	,	,	PUNCT
taxlaw-2810	150	6	the	the	DET
taxlaw-2810	150	7	court	court	NOUN
taxlaw-2810	150	8	emphasized	emphasize	VERB
taxlaw-2810	150	9	that	that	SCONJ
taxlaw-2810	150	10	while	while	SCONJ
taxlaw-2810	150	11	the	the	DET
taxlaw-2810	150	12	revenue	revenue	NOUN
taxlaw-2810	150	13	act	act	NOUN
taxlaw-2810	150	14	of	of	ADP
taxlaw-2810	150	15	1913	1913	NUM
taxlaw-2810	150	16	had	have	AUX
taxlaw-2810	150	17	defined	define	VERB
taxlaw-2810	150	18	a	a	DET
taxlaw-2810	150	19	taxable	taxable	ADJ
taxlaw-2810	150	20	person	person	NOUN
taxlaw-2810	150	21	’s	’s	PART
taxlaw-2810	150	22	net	net	ADJ
taxlaw-2810	150	23	income	income	NOUN
taxlaw-2810	150	24	to	to	PART
taxlaw-2810	150	25	include	include	VERB
taxlaw-2810	150	26	“	"	PUNCT
taxlaw-2810	150	27	the	the	DET
taxlaw-2810	150	28	transaction	transaction	NOUN
taxlaw-2810	150	29	of	of	ADP
taxlaw-2810	150	30	any	any	DET
taxlaw-2810	150	31	lawful	lawful	ADJ
taxlaw-2810	150	32	business	business	NOUN
taxlaw-2810	150	33	carried	carry	VERB
taxlaw-2810	150	34	on	on	ADP
taxlaw-2810	150	35	for	for	ADP
taxlaw-2810	150	36	gain	gain	NOUN
taxlaw-2810	150	37	or	or	CCONJ
taxlaw-2810	150	38	profit	profit	NOUN
taxlaw-2810	150	39	,	,	PUNCT
taxlaw-2810	150	40	”	"	PUNCT
taxlaw-2810	150	41	the	the	DET
taxlaw-2810	150	42	word	word	NOUN
taxlaw-2810	150	43	“	"	PUNCT
taxlaw-2810	150	44	lawful	lawful	ADJ
taxlaw-2810	150	45	”	"	PUNCT
taxlaw-2810	150	46	did	do	AUX
taxlaw-2810	150	47	not	not	PART
taxlaw-2810	150	48	appear	appear	VERB
taxlaw-2810	150	49	in	in	ADP
taxlaw-2810	150	50	the	the	DET
taxlaw-2810	150	51	successor	successor	NOUN
taxlaw-2810	150	52	provision	provision	NOUN
taxlaw-2810	150	53	in	in	ADP
taxlaw-2810	150	54	the	the	DET
taxlaw-2810	150	55	revenue	revenue	NOUN
taxlaw-2810	150	56	act	act	NOUN
taxlaw-2810	150	57	of	of	ADP
taxlaw-2810	150	58	1921	1921	NUM
taxlaw-2810	150	59	.	.	PUNCT
taxlaw-2810	151	1	19	19	NUM
taxlaw-2810	151	2	in	in	ADP
taxlaw-2810	151	3	later	later	ADJ
taxlaw-2810	151	4	definitions	definition	NOUN
taxlaw-2810	151	5	of	of	ADP
taxlaw-2810	151	6	income	income	NOUN
taxlaw-2810	151	7	under	under	ADP
taxlaw-2810	151	8	federal	federal	ADJ
taxlaw-2810	151	9	tax	tax	NOUN
taxlaw-2810	151	10	law	law	NOUN
taxlaw-2810	151	11	,	,	PUNCT
taxlaw-2810	151	12	congress	congress	PROPN
taxlaw-2810	151	13	continued	continue	VERB
taxlaw-2810	151	14	this	this	DET
taxlaw-2810	151	15	omission	omission	NOUN
taxlaw-2810	151	16	.	.	PUNCT
taxlaw-2810	152	1	years	year	NOUN
taxlaw-2810	152	2	later	later	ADV
taxlaw-2810	152	3	,	,	PUNCT
taxlaw-2810	152	4	in	in	ADP
taxlaw-2810	152	5	james	james	PROPN
taxlaw-2810	152	6	v.	v.	PROPN
taxlaw-2810	152	7	united	united	PROPN
taxlaw-2810	152	8	states	states	PROPN
taxlaw-2810	152	9	(	(	PUNCT
taxlaw-2810	152	10	1961	1961	NUM
taxlaw-2810	152	11	)	)	PUNCT
taxlaw-2810	152	12	,	,	PUNCT
taxlaw-2810	152	13	the	the	DET
taxlaw-2810	152	14	court	court	NOUN
taxlaw-2810	152	15	confirmed	confirm	VERB
taxlaw-2810	152	16	that	that	SCONJ
taxlaw-2810	152	17	embezzled	embezzle	VERB
taxlaw-2810	152	18	funds	fund	NOUN
taxlaw-2810	152	19	count	count	VERB
taxlaw-2810	152	20	as	as	ADP
taxlaw-2810	152	21	income	income	NOUN
taxlaw-2810	152	22	by	by	ADP
taxlaw-2810	152	23	ruling	rule	VERB
taxlaw-2810	152	24	that	that	SCONJ
taxlaw-2810	152	25	a	a	DET
taxlaw-2810	152	26	union	union	NOUN
taxlaw-2810	152	27	official	official	NOUN
taxlaw-2810	152	28	who	who	PRON
taxlaw-2810	152	29	had	have	AUX
taxlaw-2810	152	30	embezzled	embezzle	VERB
taxlaw-2810	152	31	from	from	ADP
taxlaw-2810	152	32	his	his	PRON
taxlaw-2810	152	33	employer	employer	NOUN
taxlaw-2810	152	34	union	union	NOUN
taxlaw-2810	152	35	was	be	AUX
taxlaw-2810	152	36	obliged	oblige	VERB
taxlaw-2810	152	37	to	to	PART
taxlaw-2810	152	38	report	report	VERB
taxlaw-2810	152	39	those	those	DET
taxlaw-2810	152	40	illegal	illegal	ADJ
taxlaw-2810	152	41	appropriations	appropriation	NOUN
taxlaw-2810	152	42	as	as	ADP
taxlaw-2810	152	43	gross	gross	ADJ
taxlaw-2810	152	44	income	income	NOUN
taxlaw-2810	152	45	in	in	ADP
taxlaw-2810	152	46	the	the	DET
taxlaw-2810	152	47	year	year	NOUN
taxlaw-2810	152	48	in	in	ADP
taxlaw-2810	152	49	which	which	PRON
taxlaw-2810	152	50	they	they	PRON
taxlaw-2810	152	51	were	be	AUX
taxlaw-2810	152	52	received	receive	VERB
taxlaw-2810	152	53	.	.	PUNCT
taxlaw-2810	153	1	the	the	DET
taxlaw-2810	153	2	court	court	NOUN
taxlaw-2810	153	3	declared	declare	VERB
taxlaw-2810	153	4	:	:	PUNCT
taxlaw-2810	153	5	“	"	PUNCT
taxlaw-2810	153	6	when	when	SCONJ
taxlaw-2810	153	7	a	a	DET
taxlaw-2810	153	8	taxpayer	taxpayer	NOUN
taxlaw-2810	153	9	acquires	acquire	VERB
taxlaw-2810	153	10	earnings	earning	NOUN
taxlaw-2810	153	11	,	,	PUNCT
taxlaw-2810	153	12	lawfully	lawfully	ADV
taxlaw-2810	153	13	or	or	CCONJ
taxlaw-2810	153	14	unlawfully	unlawfully	ADV
taxlaw-2810	153	15	,	,	PUNCT
taxlaw-2810	153	16	without	without	ADP
taxlaw-2810	153	17	the	the	DET
taxlaw-2810	153	18	consensual	consensual	ADJ
taxlaw-2810	153	19	recognition	recognition	NOUN
taxlaw-2810	153	20	,	,	PUNCT
taxlaw-2810	153	21	express	express	ADJ
taxlaw-2810	153	22	or	or	CCONJ
taxlaw-2810	153	23	implied	imply	VERB
taxlaw-2810	153	24	,	,	PUNCT
taxlaw-2810	153	25	of	of	ADP
taxlaw-2810	153	26	an	an	DET
taxlaw-2810	153	27	obligation	obligation	NOUN
taxlaw-2810	153	28	to	to	PART
taxlaw-2810	153	29	repay	repay	VERB
taxlaw-2810	153	30	and	and	CCONJ
taxlaw-2810	153	31	without	without	ADP
taxlaw-2810	153	32	restriction	restriction	NOUN
taxlaw-2810	153	33	as	as	ADP
taxlaw-2810	153	34	to	to	ADP
taxlaw-2810	153	35	their	their	PRON
taxlaw-2810	153	36	disposition	disposition	NOUN
taxlaw-2810	153	37	,	,	PUNCT
taxlaw-2810	153	38	”	"	PUNCT
taxlaw-2810	153	39	those	those	DET
taxlaw-2810	153	40	earnings	earning	NOUN
taxlaw-2810	153	41	count	count	NOUN
taxlaw-2810	153	42	as	as	ADP
taxlaw-2810	153	43	gross	gross	ADJ
taxlaw-2810	153	44	income	income	NOUN
taxlaw-2810	153	45	under	under	ADP
taxlaw-2810	153	46	i.r.c	i.r.c	NOUN
taxlaw-2810	153	47	.	.	PUNCT
taxlaw-2810	154	1	§	§	PROPN
taxlaw-2810	154	2	61(a	61(a	NUM
taxlaw-2810	154	3	)	)	PUNCT
taxlaw-2810	154	4	,	,	PUNCT
taxlaw-2810	154	5	even	even	ADV
taxlaw-2810	154	6	though	though	SCONJ
taxlaw-2810	154	7	the	the	DET
taxlaw-2810	154	8	taxpayer	taxpayer	NOUN
taxlaw-2810	154	9	may	may	AUX
taxlaw-2810	154	10	be	be	AUX
taxlaw-2810	154	11	later	later	ADV
taxlaw-2810	154	12	found	find	VERB
taxlaw-2810	154	13	not	not	PART
taxlaw-2810	154	14	to	to	PART
taxlaw-2810	154	15	be	be	AUX
taxlaw-2810	154	16	entitled	entitle	VERB
taxlaw-2810	154	17	to	to	ADP
taxlaw-2810	154	18	it	it	PRON
taxlaw-2810	154	19	.	.	PUNCT
taxlaw-2810	155	1	20	20	NUM
taxlaw-2810	155	2	in	in	ADP
taxlaw-2810	155	3	this	this	DET
taxlaw-2810	155	4	respect	respect	NOUN
taxlaw-2810	155	5	,	,	PUNCT
taxlaw-2810	155	6	james	james	PROPN
taxlaw-2810	155	7	simply	simply	ADV
taxlaw-2810	155	8	confirmed	confirm	VERB
taxlaw-2810	155	9	that	that	SCONJ
taxlaw-2810	155	10	gains	gain	NOUN
taxlaw-2810	155	11	from	from	ADP
taxlaw-2810	155	12	illegal	illegal	ADJ
taxlaw-2810	155	13	activity	activity	NOUN
taxlaw-2810	155	14	fall	fall	NOUN
taxlaw-2810	155	15	within	within	ADP
taxlaw-2810	155	16	the	the	DET
taxlaw-2810	155	17	general	general	ADJ
taxlaw-2810	155	18	rule	rule	NOUN
taxlaw-2810	155	19	that	that	SCONJ
taxlaw-2810	155	20	tax	tax	NOUN
taxlaw-2810	155	21	treatment	treatment	NOUN
taxlaw-2810	155	22	of	of	ADP
taxlaw-2810	155	23	a	a	DET
taxlaw-2810	155	24	gain	gain	NOUN
taxlaw-2810	155	25	as	as	ADP
taxlaw-2810	155	26	proceeds	proceed	NOUN
taxlaw-2810	155	27	from	from	ADP
taxlaw-2810	155	28	a	a	DET
taxlaw-2810	155	29	debt	debt	NOUN
taxlaw-2810	155	30	or	or	CCONJ
taxlaw-2810	155	31	as	as	SCONJ
taxlaw-2810	155	32	income	income	NOUN
taxlaw-2810	155	33	turns	turn	VERB
taxlaw-2810	155	34	on	on	ADP
taxlaw-2810	155	35	whether	whether	SCONJ
taxlaw-2810	155	36	both	both	DET
taxlaw-2810	155	37	sides	side	NOUN
taxlaw-2810	155	38	of	of	ADP
taxlaw-2810	155	39	the	the	DET
taxlaw-2810	155	40	transaction	transaction	NOUN
taxlaw-2810	155	41	recognize	recognize	VERB
taxlaw-2810	155	42	any	any	DET
taxlaw-2810	155	43	obligation	obligation	NOUN
taxlaw-2810	155	44	to	to	PART
taxlaw-2810	155	45	repay	repay	VERB
taxlaw-2810	155	46	in	in	ADP
taxlaw-2810	155	47	the	the	DET
taxlaw-2810	155	48	taxable	taxable	ADJ
taxlaw-2810	155	49	year	year	NOUN
taxlaw-2810	155	50	.	.	PUNCT
taxlaw-2810	156	1	in	in	ADP
taxlaw-2810	156	2	james	james	PROPN
taxlaw-2810	156	3	and	and	CCONJ
taxlaw-2810	156	4	other	other	ADJ
taxlaw-2810	156	5	embezzlement	embezzlement	NOUN
taxlaw-2810	156	6	cases	case	NOUN
taxlaw-2810	156	7	,	,	PUNCT
taxlaw-2810	156	8	the	the	PRON
taxlaw-2810	156	9	illegally	illegally	ADV
taxlaw-2810	156	10	obtained	obtain	VERB
taxlaw-2810	156	11	money	money	NOUN
taxlaw-2810	156	12	or	or	CCONJ
taxlaw-2810	156	13	property	property	NOUN
taxlaw-2810	156	14	has	have	AUX
taxlaw-2810	156	15	counted	count	VERB
taxlaw-2810	156	16	as	as	ADP
taxlaw-2810	156	17	income	income	NOUN
taxlaw-2810	156	18	in	in	ADP
taxlaw-2810	156	19	the	the	DET
taxlaw-2810	156	20	year	year	NOUN
taxlaw-2810	156	21	of	of	ADP
taxlaw-2810	156	22	receipt	receipt	NOUN
taxlaw-2810	156	23	,	,	PUNCT
taxlaw-2810	156	24	presumably	presumably	ADV
taxlaw-2810	156	25	because	because	SCONJ
taxlaw-2810	156	26	the	the	DET
taxlaw-2810	156	27	embezzler	embezzler	NOUN
taxlaw-2810	156	28	intended	intend	VERB
taxlaw-2810	156	29	to	to	PART
taxlaw-2810	156	30	use	use	VERB
taxlaw-2810	156	31	the	the	DET
taxlaw-2810	156	32	acquired	acquire	VERB
taxlaw-2810	156	33	money	money	NOUN
taxlaw-2810	156	34	or	or	CCONJ
taxlaw-2810	156	35	property	property	NOUN
taxlaw-2810	156	36	for	for	ADP
taxlaw-2810	156	37	personal	personal	ADJ
taxlaw-2810	156	38	use	use	NOUN
taxlaw-2810	156	39	(	(	PUNCT
taxlaw-2810	156	40	the	the	DET
taxlaw-2810	156	41	embezzlement	embezzlement	NOUN
taxlaw-2810	156	42	)	)	PUNCT
taxlaw-2810	156	43	at	at	ADP
taxlaw-2810	156	44	the	the	DET
taxlaw-2810	156	45	same	same	ADJ
taxlaw-2810	156	46	time	time	NOUN
taxlaw-2810	156	47	,	,	PUNCT
taxlaw-2810	156	48	or	or	CCONJ
taxlaw-2810	156	49	in	in	ADP
taxlaw-2810	156	50	the	the	DET
taxlaw-2810	156	51	same	same	ADJ
taxlaw-2810	156	52	year	year	NOUN
taxlaw-2810	156	53	,	,	PUNCT
taxlaw-2810	156	54	that	that	SCONJ
taxlaw-2810	156	55	he	he	PRON
taxlaw-2810	156	56	acquired	acquire	VERB
taxlaw-2810	156	57	it	it	PRON
taxlaw-2810	156	58	.	.	PUNCT
taxlaw-2810	157	1	subsequent	subsequent	ADJ
taxlaw-2810	157	2	examples	example	NOUN
taxlaw-2810	157	3	of	of	ADP
taxlaw-2810	157	4	illegal	illegal	ADJ
taxlaw-2810	157	5	gross	gross	ADJ
taxlaw-2810	157	6	income	income	NOUN
taxlaw-2810	157	7	in	in	ADP
taxlaw-2810	157	8	lower	low	ADJ
taxlaw-2810	157	9	court	court	NOUN
taxlaw-2810	157	10	opinions	opinion	NOUN
taxlaw-2810	157	11	include	include	VERB
taxlaw-2810	157	12	racing	race	VERB
taxlaw-2810	157	13	tickets	ticket	NOUN
taxlaw-2810	157	14	stolen	steal	VERB
taxlaw-2810	157	15	by	by	ADP
taxlaw-2810	157	16	the	the	DET
taxlaw-2810	157	17	employee	employee	NOUN
taxlaw-2810	157	18	of	of	ADP
taxlaw-2810	157	19	a	a	DET
taxlaw-2810	157	20	betting	bet	VERB
taxlaw-2810	157	21	wages	wage	NOUN
taxlaw-2810	157	22	are	be	AUX
taxlaw-2810	157	23	deemed	deem	VERB
taxlaw-2810	157	24	abandoned	abandon	VERB
taxlaw-2810	157	25	to	to	ADP
taxlaw-2810	157	26	the	the	DET
taxlaw-2810	157	27	state	state	NOUN
taxlaw-2810	157	28	.	.	PUNCT
taxlaw-2810	158	1	see	see	VERB
taxlaw-2810	158	2	1	1	NUM
taxlaw-2810	158	3	david	david	PROPN
taxlaw-2810	158	4	j.	j.	PROPN
taxlaw-2810	158	5	epstein	epstein	PROPN
taxlaw-2810	158	6	,	,	PUNCT
taxlaw-2810	158	7	unclaimed	unclaimed	ADJ
taxlaw-2810	158	8	property	property	NOUN
taxlaw-2810	158	9	law	law	NOUN
taxlaw-2810	158	10	and	and	CCONJ
taxlaw-2810	158	11	reporting	report	VERB
taxlaw-2810	158	12	forms	form	NOUN
taxlaw-2810	158	13	§	§	PROPN
taxlaw-2810	158	14	5.21	5.21	NUM
taxlaw-2810	158	15	(	(	PUNCT
taxlaw-2810	158	16	2012	2012	NUM
taxlaw-2810	158	17	)	)	PUNCT
taxlaw-2810	158	18	.	.	PUNCT
taxlaw-2810	159	1	18	18	NUM
taxlaw-2810	159	2	see	see	VERB
taxlaw-2810	159	3	boris	boris	PROPN
taxlaw-2810	159	4	i.	i.	PROPN
taxlaw-2810	159	5	bittker	bittker	PROPN
taxlaw-2810	159	6	,	,	PUNCT
taxlaw-2810	159	7	taxing	tax	VERB
taxlaw-2810	159	8	income	income	NOUN
taxlaw-2810	159	9	from	from	ADP
taxlaw-2810	159	10	unlawful	unlawful	ADJ
taxlaw-2810	159	11	activities	activity	NOUN
taxlaw-2810	159	12	,	,	PUNCT
taxlaw-2810	159	13	25	25	NUM
taxlaw-2810	159	14	case	case	NOUN
taxlaw-2810	159	15	w.	w.	NOUN
taxlaw-2810	159	16	res	res	PROPN
taxlaw-2810	159	17	.	.	PUNCT
taxlaw-2810	160	1	l.	l.	PROPN
taxlaw-2810	160	2	rev	rev	PROPN
taxlaw-2810	160	3	.	.	PROPN
taxlaw-2810	160	4	130	130	NUM
taxlaw-2810	160	5	(	(	PUNCT
taxlaw-2810	160	6	1974	1974	NUM
taxlaw-2810	160	7	)	)	PUNCT
taxlaw-2810	160	8	;	;	PUNCT
taxlaw-2810	160	9	frank	frank	PROPN
taxlaw-2810	160	10	m.	m.	PROPN
taxlaw-2810	160	11	keesling	keesling	PROPN
taxlaw-2810	160	12	,	,	PUNCT
taxlaw-2810	160	13	illegal	illegal	ADJ
taxlaw-2810	160	14	transactions	transaction	NOUN
taxlaw-2810	160	15	and	and	CCONJ
taxlaw-2810	160	16	the	the	DET
taxlaw-2810	160	17	income	income	NOUN
taxlaw-2810	160	18	tax	tax	NOUN
taxlaw-2810	160	19	,	,	PUNCT
taxlaw-2810	160	20	5	5	NUM
taxlaw-2810	160	21	ucla	ucla	PROPN
taxlaw-2810	160	22	l.	l.	PROPN
taxlaw-2810	160	23	rev	rev	PROPN
taxlaw-2810	160	24	.	.	PROPN
taxlaw-2810	160	25	26	26	NUM
taxlaw-2810	160	26	,	,	PUNCT
taxlaw-2810	160	27	26	26	NUM
taxlaw-2810	160	28	-	-	SYM
taxlaw-2810	160	29	33	33	NUM
taxlaw-2810	160	30	(	(	PUNCT
taxlaw-2810	160	31	1958	1958	NUM
taxlaw-2810	160	32	)	)	PUNCT
taxlaw-2810	160	33	.	.	PUNCT
taxlaw-2810	161	1	19	19	NUM
taxlaw-2810	161	2	united	united	PROPN
taxlaw-2810	161	3	states	states	PROPN
taxlaw-2810	161	4	v.	v.	PROPN
taxlaw-2810	161	5	sullivan	sullivan	PROPN
taxlaw-2810	161	6	,	,	PUNCT
taxlaw-2810	161	7	274	274	NUM
taxlaw-2810	161	8	u.s	u.s	PROPN
taxlaw-2810	161	9	.	.	PROPN
taxlaw-2810	161	10	259	259	NUM
taxlaw-2810	161	11	,	,	PUNCT
taxlaw-2810	161	12	263	263	NUM
taxlaw-2810	161	13	(	(	PUNCT
taxlaw-2810	161	14	1927	1927	NUM
taxlaw-2810	161	15	)	)	PUNCT
taxlaw-2810	161	16	.	.	PUNCT
taxlaw-2810	162	1	congress	congress	PROPN
taxlaw-2810	162	2	had	have	AUX
taxlaw-2810	162	3	removed	remove	VERB
taxlaw-2810	162	4	“	"	PUNCT
taxlaw-2810	162	5	lawful	lawful	ADJ
taxlaw-2810	162	6	”	"	PUNCT
taxlaw-2810	162	7	from	from	ADP
taxlaw-2810	162	8	the	the	DET
taxlaw-2810	162	9	definition	definition	NOUN
taxlaw-2810	162	10	of	of	ADP
taxlaw-2810	162	11	income	income	NOUN
taxlaw-2810	162	12	in	in	ADP
taxlaw-2810	162	13	1916	1916	NUM
taxlaw-2810	162	14	.	.	PUNCT
taxlaw-2810	163	1	revenue	revenue	NOUN
taxlaw-2810	163	2	act	act	NOUN
taxlaw-2810	163	3	of	of	ADP
taxlaw-2810	163	4	1916	1916	NUM
taxlaw-2810	163	5	,	,	PUNCT
taxlaw-2810	163	6	pub	pub	NOUN
taxlaw-2810	163	7	.	.	PUNCT
taxlaw-2810	164	1	l.	l.	PROPN
taxlaw-2810	164	2	no	no	INTJ
taxlaw-2810	164	3	.	.	PROPN
taxlaw-2810	164	4	271	271	NUM
taxlaw-2810	164	5	,	,	PUNCT
taxlaw-2810	164	6	§	§	PROPN
taxlaw-2810	164	7	2(a	2(a	NUM
taxlaw-2810	164	8	)	)	PUNCT
taxlaw-2810	164	9	,	,	PUNCT
taxlaw-2810	165	1	39	39	NUM
taxlaw-2810	165	2	stat	stat	NOUN
taxlaw-2810	165	3	.	.	PUNCT
taxlaw-2810	166	1	756	756	NUM
taxlaw-2810	166	2	,	,	PUNCT
taxlaw-2810	166	3	757	757	PROPN
taxlaw-2810	166	4	.	.	PUNCT
taxlaw-2810	167	1	henry	henry	PROPN
taxlaw-2810	167	2	campbell	campbell	PROPN
taxlaw-2810	167	3	black	black	PROPN
taxlaw-2810	167	4	declared	declare	VERB
taxlaw-2810	167	5	it	it	PRON
taxlaw-2810	167	6	“	"	PUNCT
taxlaw-2810	167	7	probable	probable	ADJ
taxlaw-2810	167	8	”	"	PUNCT
taxlaw-2810	167	9	that	that	PRON
taxlaw-2810	167	10	congress	congress	PROPN
taxlaw-2810	167	11	had	have	AUX
taxlaw-2810	167	12	intended	intend	VERB
taxlaw-2810	167	13	the	the	DET
taxlaw-2810	167	14	word	word	NOUN
taxlaw-2810	167	15	“	"	PUNCT
taxlaw-2810	167	16	lawful	lawful	ADJ
taxlaw-2810	167	17	”	"	PUNCT
taxlaw-2810	167	18	in	in	ADP
taxlaw-2810	167	19	the	the	DET
taxlaw-2810	167	20	revenue	revenue	NOUN
taxlaw-2810	167	21	act	act	NOUN
taxlaw-2810	167	22	of	of	ADP
taxlaw-2810	167	23	1913	1913	NUM
taxlaw-2810	167	24	to	to	PART
taxlaw-2810	167	25	“	"	PUNCT
taxlaw-2810	167	26	exclude	exclude	VERB
taxlaw-2810	167	27	occupations	occupation	NOUN
taxlaw-2810	167	28	forbidden	forbid	VERB
taxlaw-2810	167	29	to	to	ADP
taxlaw-2810	167	30	all	all	DET
taxlaw-2810	167	31	persons	person	NOUN
taxlaw-2810	167	32	,	,	PUNCT
taxlaw-2810	167	33	as	as	ADP
taxlaw-2810	167	34	being	be	AUX
taxlaw-2810	167	35	immoral	immoral	ADJ
taxlaw-2810	167	36	or	or	CCONJ
taxlaw-2810	167	37	contrary	contrary	ADJ
taxlaw-2810	167	38	to	to	ADP
taxlaw-2810	167	39	public	public	ADJ
taxlaw-2810	167	40	policy	policy	NOUN
taxlaw-2810	167	41	”	"	PUNCT
taxlaw-2810	167	42	out	out	ADP
taxlaw-2810	167	43	of	of	ADP
taxlaw-2810	167	44	concern	concern	NOUN
taxlaw-2810	167	45	that	that	SCONJ
taxlaw-2810	167	46	“	"	PUNCT
taxlaw-2810	167	47	taxing	tax	VERB
taxlaw-2810	167	48	them	they	PRON
taxlaw-2810	167	49	might	might	AUX
taxlaw-2810	167	50	appear	appear	VERB
taxlaw-2810	167	51	to	to	PART
taxlaw-2810	167	52	legalize	legalize	VERB
taxlaw-2810	167	53	them	they	PRON
taxlaw-2810	167	54	.	.	PUNCT
taxlaw-2810	167	55	”	"	PUNCT
taxlaw-2810	168	1	henry	henry	PROPN
taxlaw-2810	168	2	campbell	campbell	PROPN
taxlaw-2810	168	3	black	black	PROPN
taxlaw-2810	168	4	,	,	PUNCT
taxlaw-2810	168	5	a	a	DET
taxlaw-2810	168	6	treatise	treatise	NOUN
taxlaw-2810	168	7	on	on	ADP
taxlaw-2810	168	8	the	the	DET
taxlaw-2810	168	9	law	law	NOUN
taxlaw-2810	168	10	of	of	ADP
taxlaw-2810	168	11	income	income	NOUN
taxlaw-2810	168	12	taxation	taxation	NOUN
taxlaw-2810	168	13	under	under	ADP
taxlaw-2810	168	14	federal	federal	ADJ
taxlaw-2810	168	15	and	and	CCONJ
taxlaw-2810	168	16	state	state	NOUN
taxlaw-2810	168	17	laws	law	NOUN
taxlaw-2810	168	18	99	99	NUM
taxlaw-2810	168	19	(	(	PUNCT
taxlaw-2810	168	20	1913	1913	NUM
taxlaw-2810	168	21	)	)	PUNCT
taxlaw-2810	168	22	.	.	PUNCT
taxlaw-2810	169	1	20	20	NUM
taxlaw-2810	169	2	james	james	PROPN
taxlaw-2810	169	3	v.	v.	PROPN
taxlaw-2810	169	4	united	united	PROPN
taxlaw-2810	169	5	states	states	PROPN
taxlaw-2810	169	6	,	,	PUNCT
taxlaw-2810	169	7	366	366	NUM
taxlaw-2810	169	8	u.s	u.s	PROPN
taxlaw-2810	169	9	.	.	PROPN
taxlaw-2810	169	10	213	213	NUM
taxlaw-2810	169	11	,	,	PUNCT
taxlaw-2810	169	12	219	219	NUM
taxlaw-2810	169	13	(	(	PUNCT
taxlaw-2810	169	14	1961	1961	NUM
taxlaw-2810	169	15	)	)	PUNCT
taxlaw-2810	169	16	(	(	PUNCT
taxlaw-2810	169	17	warren	warren	PROPN
taxlaw-2810	169	18	,	,	PUNCT
taxlaw-2810	169	19	c.j	c.j	PROPN
taxlaw-2810	169	20	.	.	PROPN
taxlaw-2810	169	21	,	,	PUNCT
taxlaw-2810	169	22	plurality	plurality	NOUN
taxlaw-2810	169	23	opinion	opinion	NOUN
taxlaw-2810	169	24	)	)	PUNCT
taxlaw-2810	169	25	.	.	PUNCT
taxlaw-2810	170	1	120	120	NUM
taxlaw-2810	170	2	columbia	columbia	PROPN
taxlaw-2810	170	3	journal	journal	PROPN
taxlaw-2810	170	4	of	of	ADP
taxlaw-2810	170	5	tax	tax	NOUN
taxlaw-2810	170	6	law	law	NOUN
taxlaw-2810	170	7	[	[	X
taxlaw-2810	170	8	vol.3:113	vol.3:113	PROPN
taxlaw-2810	170	9	parlor	parlor	NOUN
taxlaw-2810	170	10	21	21	NUM
taxlaw-2810	170	11	and	and	CCONJ
taxlaw-2810	170	12	sums	sum	NOUN
taxlaw-2810	170	13	received	receive	VERB
taxlaw-2810	170	14	for	for	ADP
taxlaw-2810	170	15	vessel	vessel	NOUN
taxlaw-2810	170	16	repair	repair	NOUN
taxlaw-2810	170	17	services	service	NOUN
taxlaw-2810	170	18	that	that	PRON
taxlaw-2810	170	19	were	be	AUX
taxlaw-2810	170	20	invoiced	invoice	VERB
taxlaw-2810	170	21	but	but	CCONJ
taxlaw-2810	170	22	not	not	PART
taxlaw-2810	170	23	actually	actually	ADV
taxlaw-2810	170	24	performed	perform	VERB
taxlaw-2810	170	25	.	.	PUNCT
taxlaw-2810	171	1	22	22	NUM
taxlaw-2810	171	2	3	3	NUM
taxlaw-2810	171	3	.	.	NOUN
taxlaw-2810	171	4	illegality	illegality	NOUN
taxlaw-2810	171	5	and	and	CCONJ
taxlaw-2810	171	6	fair	fair	ADJ
taxlaw-2810	171	7	market	market	NOUN
taxlaw-2810	171	8	value	value	NOUN
taxlaw-2810	171	9	whereas	whereas	SCONJ
taxlaw-2810	171	10	the	the	DET
taxlaw-2810	171	11	illegality	illegality	NOUN
taxlaw-2810	171	12	of	of	ADP
taxlaw-2810	171	13	wage	wage	NOUN
taxlaw-2810	171	14	underpayment	underpayment	NOUN
taxlaw-2810	171	15	does	do	AUX
taxlaw-2810	171	16	not	not	PART
taxlaw-2810	171	17	preclude	preclude	VERB
taxlaw-2810	171	18	counting	count	VERB
taxlaw-2810	171	19	the	the	DET
taxlaw-2810	171	20	benefit	benefit	NOUN
taxlaw-2810	171	21	of	of	ADP
taxlaw-2810	171	22	services	service	NOUN
taxlaw-2810	171	23	received	receive	VERB
taxlaw-2810	171	24	as	as	ADP
taxlaw-2810	171	25	gross	gross	ADJ
taxlaw-2810	171	26	income	income	NOUN
taxlaw-2810	171	27	to	to	ADP
taxlaw-2810	171	28	the	the	DET
taxlaw-2810	171	29	employer	employer	NOUN
taxlaw-2810	171	30	,	,	PUNCT
taxlaw-2810	171	31	such	such	ADJ
taxlaw-2810	171	32	illegality	illegality	NOUN
taxlaw-2810	171	33	can	can	AUX
taxlaw-2810	171	34	affect	affect	VERB
taxlaw-2810	171	35	how	how	SCONJ
taxlaw-2810	171	36	much	much	ADJ
taxlaw-2810	171	37	income	income	NOUN
taxlaw-2810	171	38	an	an	DET
taxlaw-2810	171	39	employer	employer	NOUN
taxlaw-2810	171	40	gains	gain	NOUN
taxlaw-2810	171	41	from	from	ADP
taxlaw-2810	171	42	wage	wage	NOUN
taxlaw-2810	171	43	underpayment	underpayment	NOUN
taxlaw-2810	171	44	,	,	PUNCT
taxlaw-2810	171	45	because	because	SCONJ
taxlaw-2810	171	46	of	of	ADP
taxlaw-2810	171	47	the	the	DET
taxlaw-2810	171	48	“	"	PUNCT
taxlaw-2810	171	49	fair	fair	ADJ
taxlaw-2810	171	50	market	market	NOUN
taxlaw-2810	171	51	value	value	NOUN
taxlaw-2810	171	52	”	"	PUNCT
taxlaw-2810	171	53	approach	approach	NOUN
taxlaw-2810	171	54	to	to	ADP
taxlaw-2810	171	55	valuation	valuation	NOUN
taxlaw-2810	171	56	of	of	ADP
taxlaw-2810	171	57	services	service	NOUN
taxlaw-2810	171	58	.	.	PUNCT
taxlaw-2810	172	1	since	since	SCONJ
taxlaw-2810	172	2	the	the	DET
taxlaw-2810	172	3	early	early	ADJ
taxlaw-2810	172	4	twentieth	twentieth	ADJ
taxlaw-2810	172	5	century	century	NOUN
taxlaw-2810	172	6	,	,	PUNCT
taxlaw-2810	172	7	federal	federal	ADJ
taxlaw-2810	172	8	tax	tax	NOUN
taxlaw-2810	172	9	law	law	NOUN
taxlaw-2810	172	10	has	have	AUX
taxlaw-2810	172	11	determined	determine	VERB
taxlaw-2810	172	12	the	the	DET
taxlaw-2810	172	13	cash	cash	NOUN
taxlaw-2810	172	14	value	value	NOUN
taxlaw-2810	172	15	of	of	ADP
taxlaw-2810	172	16	property	property	NOUN
taxlaw-2810	172	17	using	use	VERB
taxlaw-2810	172	18	the	the	DET
taxlaw-2810	172	19	concept	concept	NOUN
taxlaw-2810	172	20	of	of	ADP
taxlaw-2810	172	21	“	"	PUNCT
taxlaw-2810	172	22	fair	fair	ADJ
taxlaw-2810	172	23	market	market	NOUN
taxlaw-2810	172	24	value	value	NOUN
taxlaw-2810	172	25	,	,	PUNCT
taxlaw-2810	172	26	”	"	PUNCT
taxlaw-2810	172	27	defined	define	VERB
taxlaw-2810	172	28	for	for	ADP
taxlaw-2810	172	29	certain	certain	ADJ
taxlaw-2810	172	30	federal	federal	ADJ
taxlaw-2810	172	31	income	income	NOUN
taxlaw-2810	172	32	tax	tax	NOUN
taxlaw-2810	172	33	purposes	purpose	NOUN
taxlaw-2810	172	34	as	as	ADP
taxlaw-2810	172	35	“	"	PUNCT
taxlaw-2810	172	36	the	the	DET
taxlaw-2810	172	37	price	price	NOUN
taxlaw-2810	172	38	at	at	ADP
taxlaw-2810	172	39	which	which	PRON
taxlaw-2810	172	40	the	the	DET
taxlaw-2810	172	41	property	property	NOUN
taxlaw-2810	172	42	would	would	AUX
taxlaw-2810	172	43	change	change	VERB
taxlaw-2810	172	44	hands	hand	NOUN
taxlaw-2810	172	45	between	between	ADP
taxlaw-2810	172	46	a	a	DET
taxlaw-2810	172	47	willing	willing	ADJ
taxlaw-2810	172	48	buyer	buyer	NOUN
taxlaw-2810	172	49	and	and	CCONJ
taxlaw-2810	172	50	a	a	DET
taxlaw-2810	172	51	willing	willing	ADJ
taxlaw-2810	172	52	seller	seller	NOUN
taxlaw-2810	172	53	,	,	PUNCT
taxlaw-2810	172	54	neither	neither	CCONJ
taxlaw-2810	172	55	being	be	AUX
taxlaw-2810	172	56	under	under	ADP
taxlaw-2810	172	57	any	any	DET
taxlaw-2810	172	58	compulsion	compulsion	NOUN
taxlaw-2810	172	59	to	to	PART
taxlaw-2810	172	60	buy	buy	VERB
taxlaw-2810	172	61	or	or	CCONJ
taxlaw-2810	172	62	sell	sell	VERB
taxlaw-2810	172	63	and	and	CCONJ
taxlaw-2810	172	64	both	both	PRON
taxlaw-2810	172	65	having	have	VERB
taxlaw-2810	172	66	reasonable	reasonable	ADJ
taxlaw-2810	172	67	knowledge	knowledge	NOUN
taxlaw-2810	172	68	of	of	ADP
taxlaw-2810	172	69	relevant	relevant	ADJ
taxlaw-2810	172	70	facts	fact	NOUN
taxlaw-2810	172	71	.	.	PUNCT
taxlaw-2810	172	72	”	"	PUNCT
taxlaw-2810	173	1	23	23	NUM
taxlaw-2810	173	2	the	the	DET
taxlaw-2810	173	3	irs	irs	PROPN
taxlaw-2810	173	4	has	have	AUX
taxlaw-2810	173	5	often	often	ADV
taxlaw-2810	173	6	used	use	VERB
taxlaw-2810	173	7	a	a	DET
taxlaw-2810	173	8	“	"	PUNCT
taxlaw-2810	173	9	fair	fair	ADJ
taxlaw-2810	173	10	market	market	NOUN
taxlaw-2810	173	11	value	value	NOUN
taxlaw-2810	173	12	”	"	PUNCT
taxlaw-2810	173	13	concept	concept	NOUN
taxlaw-2810	173	14	for	for	ADP
taxlaw-2810	173	15	determining	determine	VERB
taxlaw-2810	173	16	the	the	DET
taxlaw-2810	173	17	cash	cash	NOUN
taxlaw-2810	173	18	value	value	NOUN
taxlaw-2810	173	19	of	of	ADP
taxlaw-2810	173	20	services	service	NOUN
taxlaw-2810	173	21	without	without	ADP
taxlaw-2810	173	22	any	any	DET
taxlaw-2810	173	23	apparent	apparent	ADJ
taxlaw-2810	173	24	difference	difference	NOUN
taxlaw-2810	173	25	in	in	ADP
taxlaw-2810	173	26	meaning	meaning	NOUN
taxlaw-2810	173	27	when	when	SCONJ
taxlaw-2810	173	28	applied	apply	VERB
taxlaw-2810	173	29	to	to	ADP
taxlaw-2810	173	30	services	service	NOUN
taxlaw-2810	173	31	instead	instead	ADV
taxlaw-2810	173	32	of	of	ADP
taxlaw-2810	173	33	property	property	NOUN
taxlaw-2810	173	34	.	.	PUNCT
taxlaw-2810	174	1	24	24	NUM
taxlaw-2810	174	2	for	for	ADP
taxlaw-2810	174	3	example	example	NOUN
taxlaw-2810	174	4	,	,	PUNCT
taxlaw-2810	174	5	since	since	SCONJ
taxlaw-2810	174	6	at	at	ADV
taxlaw-2810	174	7	least	least	ADJ
taxlaw-2810	174	8	1938	1938	NUM
taxlaw-2810	174	9	,	,	PUNCT
taxlaw-2810	174	10	a	a	DET
taxlaw-2810	174	11	treasury	treasury	NOUN
taxlaw-2810	174	12	regulation	regulation	NOUN
taxlaw-2810	174	13	has	have	AUX
taxlaw-2810	174	14	provided	provide	VERB
taxlaw-2810	174	15	that	that	SCONJ
taxlaw-2810	174	16	when	when	SCONJ
taxlaw-2810	174	17	a	a	DET
taxlaw-2810	174	18	person	person	NOUN
taxlaw-2810	174	19	pays	pay	VERB
taxlaw-2810	174	20	for	for	ADP
taxlaw-2810	174	21	services	service	NOUN
taxlaw-2810	174	22	rendered	render	VERB
taxlaw-2810	174	23	with	with	ADP
taxlaw-2810	174	24	property	property	NOUN
taxlaw-2810	174	25	rather	rather	ADV
taxlaw-2810	174	26	than	than	ADP
taxlaw-2810	174	27	cash	cash	NOUN
taxlaw-2810	174	28	,	,	PUNCT
taxlaw-2810	174	29	the	the	DET
taxlaw-2810	174	30	resulting	result	VERB
taxlaw-2810	174	31	income	income	NOUN
taxlaw-2810	174	32	to	to	ADP
taxlaw-2810	174	33	the	the	DET
taxlaw-2810	174	34	payee	payee	NOUN
taxlaw-2810	174	35	is	be	AUX
taxlaw-2810	174	36	“	"	PUNCT
taxlaw-2810	174	37	the	the	DET
taxlaw-2810	174	38	fair	fair	ADJ
taxlaw-2810	174	39	market	market	NOUN
taxlaw-2810	174	40	value	value	NOUN
taxlaw-2810	174	41	of	of	ADP
taxlaw-2810	174	42	the	the	DET
taxlaw-2810	174	43	property	property	NOUN
taxlaw-2810	174	44	taken	take	VERB
taxlaw-2810	174	45	in	in	ADP
taxlaw-2810	174	46	payment	payment	NOUN
taxlaw-2810	174	47	.	.	PUNCT
taxlaw-2810	174	48	”	"	PUNCT
taxlaw-2810	175	1	25	25	NUM
taxlaw-2810	175	2	the	the	DET
taxlaw-2810	175	3	same	same	ADJ
taxlaw-2810	175	4	regulation	regulation	NOUN
taxlaw-2810	175	5	also	also	ADV
taxlaw-2810	175	6	provides	provide	VERB
taxlaw-2810	175	7	:	:	PUNCT
taxlaw-2810	175	8	“	"	PUNCT
taxlaw-2810	175	9	if	if	SCONJ
taxlaw-2810	175	10	the	the	DET
taxlaw-2810	175	11	services	service	NOUN
taxlaw-2810	175	12	are	be	AUX
taxlaw-2810	175	13	rendered	render	VERB
taxlaw-2810	175	14	at	at	ADP
taxlaw-2810	175	15	a	a	DET
taxlaw-2810	175	16	stipulated	stipulate	VERB
taxlaw-2810	175	17	price	price	NOUN
taxlaw-2810	175	18	,	,	PUNCT
taxlaw-2810	175	19	such	such	ADJ
taxlaw-2810	175	20	price	price	NOUN
taxlaw-2810	175	21	will	will	AUX
taxlaw-2810	175	22	be	be	AUX
taxlaw-2810	175	23	presumed	presume	VERB
taxlaw-2810	175	24	to	to	PART
taxlaw-2810	175	25	be	be	AUX
taxlaw-2810	175	26	the	the	DET
taxlaw-2810	175	27	fair	fair	ADJ
taxlaw-2810	175	28	market	market	NOUN
taxlaw-2810	175	29	value	value	NOUN
taxlaw-2810	175	30	of	of	ADP
taxlaw-2810	175	31	the	the	DET
taxlaw-2810	175	32	compensation	compensation	NOUN
taxlaw-2810	175	33	received	receive	VERB
taxlaw-2810	175	34	in	in	ADP
taxlaw-2810	175	35	the	the	DET
taxlaw-2810	175	36	absence	absence	NOUN
taxlaw-2810	175	37	of	of	ADP
taxlaw-2810	175	38	evidence	evidence	NOUN
taxlaw-2810	175	39	to	to	ADP
taxlaw-2810	175	40	the	the	DET
taxlaw-2810	175	41	contrary	contrary	NOUN
taxlaw-2810	175	42	.	.	PUNCT
taxlaw-2810	175	43	”	"	PUNCT
taxlaw-2810	176	1	26	26	NUM
taxlaw-2810	176	2	to	to	PART
taxlaw-2810	176	3	illustrate	illustrate	VERB
taxlaw-2810	176	4	this	this	DET
taxlaw-2810	176	5	presumption	presumption	NOUN
taxlaw-2810	176	6	,	,	PUNCT
taxlaw-2810	176	7	suppose	suppose	VERB
taxlaw-2810	176	8	a	a	DET
taxlaw-2810	176	9	taxpayer	taxpayer	NOUN
taxlaw-2810	176	10	initially	initially	ADV
taxlaw-2810	176	11	agrees	agree	VERB
taxlaw-2810	176	12	to	to	PART
taxlaw-2810	176	13	provide	provide	VERB
taxlaw-2810	176	14	services	service	NOUN
taxlaw-2810	176	15	for	for	ADP
taxlaw-2810	176	16	$	$	SYM
taxlaw-2810	176	17	100	100	NUM
taxlaw-2810	176	18	(	(	PUNCT
taxlaw-2810	176	19	the	the	DET
taxlaw-2810	176	20	“	"	PUNCT
taxlaw-2810	176	21	stipulated	stipulate	VERB
taxlaw-2810	176	22	price	price	NOUN
taxlaw-2810	176	23	”	"	PUNCT
taxlaw-2810	176	24	)	)	PUNCT
taxlaw-2810	176	25	but	but	CCONJ
taxlaw-2810	176	26	thereafter	thereafter	ADV
taxlaw-2810	176	27	accepts	accept	VERB
taxlaw-2810	176	28	a	a	DET
taxlaw-2810	176	29	wood	wood	NOUN
taxlaw-2810	176	30	table	table	NOUN
taxlaw-2810	176	31	in	in	ADP
taxlaw-2810	176	32	lieu	lieu	NOUN
taxlaw-2810	176	33	of	of	ADP
taxlaw-2810	176	34	that	that	DET
taxlaw-2810	176	35	$	$	SYM
taxlaw-2810	176	36	100	100	NUM
taxlaw-2810	176	37	as	as	ADP
taxlaw-2810	176	38	payment	payment	NOUN
taxlaw-2810	176	39	.	.	PUNCT
taxlaw-2810	177	1	21	21	NUM
taxlaw-2810	177	2	collins	collin	NOUN
taxlaw-2810	177	3	v.	v.	CCONJ
taxlaw-2810	177	4	comm’r	comm’r	NOUN
taxlaw-2810	177	5	,	,	PUNCT
taxlaw-2810	177	6	3	3	NUM
taxlaw-2810	177	7	f.3d	f.3d	NUM
taxlaw-2810	177	8	625	625	NUM
taxlaw-2810	177	9	,	,	PUNCT
taxlaw-2810	177	10	627	627	NUM
taxlaw-2810	177	11	(	(	PUNCT
taxlaw-2810	177	12	2d	2d	NUM
taxlaw-2810	177	13	cir	cir	NOUN
taxlaw-2810	177	14	.	.	PUNCT
taxlaw-2810	177	15	1993	1993	NUM
taxlaw-2810	177	16	)	)	PUNCT
taxlaw-2810	177	17	.	.	PUNCT
taxlaw-2810	178	1	22	22	NUM
taxlaw-2810	178	2	mcgee	mcgee	PROPN
taxlaw-2810	178	3	v.	v.	ADP
taxlaw-2810	178	4	comm’r	comm’r	PROPN
taxlaw-2810	178	5	,	,	PUNCT
taxlaw-2810	178	6	519	519	NUM
taxlaw-2810	178	7	f.2d	f.2d	NOUN
taxlaw-2810	178	8	1121	1121	NUM
taxlaw-2810	178	9	,	,	PUNCT
taxlaw-2810	178	10	1123	1123	NUM
taxlaw-2810	178	11	(	(	PUNCT
taxlaw-2810	178	12	5th	5th	ADJ
taxlaw-2810	178	13	cir	cir	NOUN
taxlaw-2810	178	14	.	.	PUNCT
taxlaw-2810	178	15	1975	1975	NUM
taxlaw-2810	178	16	)	)	PUNCT
taxlaw-2810	178	17	.	.	PUNCT
taxlaw-2810	179	1	23	23	NUM
taxlaw-2810	179	2	treas	trea	NOUN
taxlaw-2810	179	3	.	.	PUNCT
taxlaw-2810	180	1	reg	reg	PROPN
taxlaw-2810	180	2	.	.	PUNCT
taxlaw-2810	181	1	§	§	PROPN
taxlaw-2810	181	2	1.170	1.170	NUM
taxlaw-2810	181	3	-	-	NUM
taxlaw-2810	181	4	1(c)(1	1(c)(1	NUM
taxlaw-2810	181	5	)	)	PUNCT
taxlaw-2810	181	6	(	(	PUNCT
taxlaw-2810	181	7	as	as	SCONJ
taxlaw-2810	181	8	amended	amend	VERB
taxlaw-2810	181	9	in	in	ADP
taxlaw-2810	181	10	1972	1972	NUM
taxlaw-2810	181	11	)	)	PUNCT
taxlaw-2810	181	12	(	(	PUNCT
taxlaw-2810	181	13	charitable	charitable	ADJ
taxlaw-2810	181	14	contribution	contribution	NOUN
taxlaw-2810	181	15	of	of	ADP
taxlaw-2810	181	16	property	property	NOUN
taxlaw-2810	181	17	)	)	PUNCT
taxlaw-2810	181	18	;	;	PUNCT
taxlaw-2810	182	1	treas	treas	PROPN
taxlaw-2810	182	2	.	.	PUNCT
taxlaw-2810	183	1	reg	reg	PROPN
taxlaw-2810	183	2	.	.	PUNCT
taxlaw-2810	184	1	§	§	PROPN
taxlaw-2810	184	2	1.170a-1(c)(2	1.170a-1(c)(2	NUM
taxlaw-2810	184	3	)	)	PUNCT
taxlaw-2810	184	4	(	(	PUNCT
taxlaw-2810	184	5	as	as	SCONJ
taxlaw-2810	184	6	amended	amend	VERB
taxlaw-2810	184	7	in	in	ADP
taxlaw-2810	184	8	2008	2008	NUM
taxlaw-2810	184	9	)	)	PUNCT
taxlaw-2810	184	10	(	(	PUNCT
taxlaw-2810	184	11	same	same	ADJ
taxlaw-2810	184	12	)	)	PUNCT
taxlaw-2810	184	13	;	;	PUNCT
taxlaw-2810	185	1	treas	treas	PROPN
taxlaw-2810	185	2	.	.	PUNCT
taxlaw-2810	186	1	reg	reg	PROPN
taxlaw-2810	186	2	.	.	PUNCT
taxlaw-2810	187	1	§	§	PROPN
taxlaw-2810	187	2	1.412(c)(2)-1	1.412(c)(2)-1	PROPN
taxlaw-2810	187	3	(	(	PUNCT
taxlaw-2810	187	4	1980	1980	NUM
taxlaw-2810	187	5	)	)	PUNCT
taxlaw-2810	187	6	(	(	PUNCT
taxlaw-2810	187	7	deferred	defer	VERB
taxlaw-2810	187	8	compensation	compensation	NOUN
taxlaw-2810	187	9	plan	plan	NOUN
taxlaw-2810	187	10	assets	asset	NOUN
taxlaw-2810	187	11	)	)	PUNCT
taxlaw-2810	187	12	;	;	PUNCT
taxlaw-2810	188	1	treas	treas	PROPN
taxlaw-2810	188	2	.	.	PUNCT
taxlaw-2810	189	1	reg	reg	PROPN
taxlaw-2810	189	2	.	.	PUNCT
taxlaw-2810	190	1	§	§	PROPN
taxlaw-2810	190	2	1.415(c)-1(b)(5	1.415(c)-1(b)(5	PROPN
taxlaw-2810	190	3	)	)	PUNCT
taxlaw-2810	190	4	(	(	PUNCT
taxlaw-2810	190	5	2007	2007	NUM
taxlaw-2810	190	6	)	)	PUNCT
taxlaw-2810	190	7	(	(	PUNCT
taxlaw-2810	190	8	contribution	contribution	NOUN
taxlaw-2810	190	9	of	of	ADP
taxlaw-2810	190	10	property	property	NOUN
taxlaw-2810	190	11	to	to	ADP
taxlaw-2810	190	12	defined	define	VERB
taxlaw-2810	190	13	contribution	contribution	NOUN
taxlaw-2810	190	14	plan	plan	NOUN
taxlaw-2810	190	15	)	)	PUNCT
taxlaw-2810	190	16	;	;	PUNCT
taxlaw-2810	191	1	treas	treas	PROPN
taxlaw-2810	191	2	.	.	PUNCT
taxlaw-2810	192	1	reg	reg	PROPN
taxlaw-2810	192	2	.	.	PUNCT
taxlaw-2810	193	1	§	§	PROPN
taxlaw-2810	193	2	31.3121(i)-4	31.3121(i)-4	NUM
taxlaw-2810	193	3	(	(	PUNCT
taxlaw-2810	193	4	1973	1973	NUM
taxlaw-2810	193	5	)	)	PUNCT
taxlaw-2810	193	6	(	(	PUNCT
taxlaw-2810	193	7	clothing	clothing	NOUN
taxlaw-2810	193	8	provided	provide	VERB
taxlaw-2810	193	9	to	to	ADP
taxlaw-2810	193	10	members	member	NOUN
taxlaw-2810	193	11	of	of	ADP
taxlaw-2810	193	12	certain	certain	ADJ
taxlaw-2810	193	13	religious	religious	ADJ
taxlaw-2810	193	14	orders	order	NOUN
taxlaw-2810	193	15	)	)	PUNCT
taxlaw-2810	193	16	;	;	PUNCT
taxlaw-2810	193	17	see	see	VERB
taxlaw-2810	193	18	also	also	ADV
taxlaw-2810	193	19	treas	treas	PROPN
taxlaw-2810	193	20	.	.	PUNCT
taxlaw-2810	194	1	reg	reg	PROPN
taxlaw-2810	194	2	.	.	PUNCT
taxlaw-2810	195	1	§	§	PROPN
taxlaw-2810	195	2	§	§	PROPN
taxlaw-2810	195	3	1.704	1.704	NUM
taxlaw-2810	195	4	-	-	PUNCT
taxlaw-2810	195	5	4(a)(3	4(a)(3	NUM
taxlaw-2810	195	6	)	)	PUNCT
taxlaw-2810	195	7	,	,	PUNCT
taxlaw-2810	195	8	1.737	1.737	NUM
taxlaw-2810	195	9	-	-	SYM
taxlaw-2810	195	10	1(b)(2	1(b)(2	NUM
taxlaw-2810	195	11	)	)	PUNCT
taxlaw-2810	195	12	(	(	PUNCT
taxlaw-2810	195	13	1995	1995	NUM
taxlaw-2810	195	14	)	)	PUNCT
taxlaw-2810	195	15	(	(	PUNCT
taxlaw-2810	195	16	similar	similar	ADJ
taxlaw-2810	195	17	for	for	ADP
taxlaw-2810	195	18	property	property	NOUN
taxlaw-2810	195	19	distributed	distribute	VERB
taxlaw-2810	195	20	to	to	ADP
taxlaw-2810	195	21	partnership	partnership	NOUN
taxlaw-2810	195	22	)	)	PUNCT
taxlaw-2810	195	23	.	.	PUNCT
taxlaw-2810	196	1	a	a	DET
taxlaw-2810	196	2	similar	similar	ADJ
taxlaw-2810	196	3	definition	definition	NOUN
taxlaw-2810	196	4	of	of	ADP
taxlaw-2810	196	5	“	"	PUNCT
taxlaw-2810	196	6	fair	fair	ADJ
taxlaw-2810	196	7	market	market	NOUN
taxlaw-2810	196	8	value	value	NOUN
taxlaw-2810	196	9	”	"	PUNCT
taxlaw-2810	196	10	of	of	ADP
taxlaw-2810	196	11	property	property	NOUN
taxlaw-2810	196	12	appears	appear	VERB
taxlaw-2810	196	13	in	in	ADP
taxlaw-2810	196	14	the	the	DET
taxlaw-2810	196	15	federal	federal	ADJ
taxlaw-2810	196	16	estate	estate	NOUN
taxlaw-2810	196	17	tax	tax	NOUN
taxlaw-2810	196	18	,	,	PUNCT
taxlaw-2810	196	19	treas	treas	PROPN
taxlaw-2810	196	20	.	.	PUNCT
taxlaw-2810	197	1	reg	reg	PROPN
taxlaw-2810	197	2	.	.	PUNCT
taxlaw-2810	198	1	§	§	PROPN
taxlaw-2810	198	2	20.2031	20.2031	NUM
taxlaw-2810	198	3	-	-	SYM
taxlaw-2810	198	4	1(b	1(b	NUM
taxlaw-2810	198	5	)	)	PUNCT
taxlaw-2810	198	6	(	(	PUNCT
taxlaw-2810	198	7	as	as	SCONJ
taxlaw-2810	198	8	amended	amend	VERB
taxlaw-2810	198	9	in	in	ADP
taxlaw-2810	198	10	1965	1965	NUM
taxlaw-2810	198	11	)	)	PUNCT
taxlaw-2810	198	12	,	,	PUNCT
taxlaw-2810	198	13	and	and	CCONJ
taxlaw-2810	198	14	the	the	DET
taxlaw-2810	198	15	federal	federal	ADJ
taxlaw-2810	198	16	gift	gift	NOUN
taxlaw-2810	198	17	tax	tax	NOUN
taxlaw-2810	198	18	,	,	PUNCT
taxlaw-2810	198	19	treas	treas	PROPN
taxlaw-2810	198	20	.	.	PUNCT
taxlaw-2810	199	1	reg	reg	PROPN
taxlaw-2810	199	2	.	.	PUNCT
taxlaw-2810	200	1	§	§	PROPN
taxlaw-2810	200	2	25.2512	25.2512	NUM
taxlaw-2810	200	3	-	-	SYM
taxlaw-2810	200	4	1	1	NUM
taxlaw-2810	200	5	(	(	PUNCT
taxlaw-2810	200	6	1992	1992	NUM
taxlaw-2810	200	7	)	)	PUNCT
taxlaw-2810	200	8	.	.	PUNCT
taxlaw-2810	201	1	this	this	DET
taxlaw-2810	201	2	definition	definition	NOUN
taxlaw-2810	201	3	of	of	ADP
taxlaw-2810	201	4	“	"	PUNCT
taxlaw-2810	201	5	fair	fair	ADJ
taxlaw-2810	201	6	market	market	NOUN
taxlaw-2810	201	7	value	value	NOUN
taxlaw-2810	201	8	”	"	PUNCT
taxlaw-2810	201	9	precedes	precede	VERB
taxlaw-2810	201	10	its	its	PRON
taxlaw-2810	201	11	appearance	appearance	NOUN
taxlaw-2810	201	12	in	in	ADP
taxlaw-2810	201	13	federal	federal	ADJ
taxlaw-2810	201	14	tax	tax	NOUN
taxlaw-2810	201	15	law	law	NOUN
taxlaw-2810	201	16	.	.	PUNCT
taxlaw-2810	202	1	for	for	ADP
taxlaw-2810	202	2	early	early	ADJ
taxlaw-2810	202	3	critical	critical	ADJ
taxlaw-2810	202	4	commentary	commentary	NOUN
taxlaw-2810	202	5	on	on	ADP
taxlaw-2810	202	6	this	this	DET
taxlaw-2810	202	7	definition	definition	NOUN
taxlaw-2810	202	8	as	as	SCONJ
taxlaw-2810	202	9	it	it	PRON
taxlaw-2810	202	10	appeared	appear	VERB
taxlaw-2810	202	11	in	in	ADP
taxlaw-2810	202	12	other	other	ADJ
taxlaw-2810	202	13	laws	law	NOUN
taxlaw-2810	202	14	,	,	PUNCT
taxlaw-2810	202	15	see	see	VERB
taxlaw-2810	202	16	james	james	PROPN
taxlaw-2810	202	17	c.	c.	PROPN
taxlaw-2810	202	18	bonbright	bonbright	PROPN
taxlaw-2810	202	19	,	,	PUNCT
taxlaw-2810	202	20	the	the	DET
taxlaw-2810	202	21	valuation	valuation	NOUN
taxlaw-2810	202	22	of	of	ADP
taxlaw-2810	202	23	property	property	NOUN
taxlaw-2810	202	24	:	:	PUNCT
taxlaw-2810	202	25	a	a	DET
taxlaw-2810	202	26	treatise	treatise	NOUN
taxlaw-2810	202	27	on	on	ADP
taxlaw-2810	202	28	the	the	DET
taxlaw-2810	202	29	appraisal	appraisal	NOUN
taxlaw-2810	202	30	of	of	ADP
taxlaw-2810	202	31	property	property	NOUN
taxlaw-2810	202	32	for	for	ADP
taxlaw-2810	202	33	different	different	ADJ
taxlaw-2810	202	34	legal	legal	ADJ
taxlaw-2810	202	35	purposes	purpose	NOUN
taxlaw-2810	202	36	59	59	NUM
taxlaw-2810	202	37	-	-	SYM
taxlaw-2810	202	38	61	61	NUM
taxlaw-2810	202	39	(	(	PUNCT
taxlaw-2810	202	40	1937	1937	NUM
taxlaw-2810	202	41	)	)	PUNCT
taxlaw-2810	202	42	.	.	PUNCT
taxlaw-2810	203	1	on	on	ADP
taxlaw-2810	203	2	applications	application	NOUN
taxlaw-2810	203	3	and	and	CCONJ
taxlaw-2810	203	4	extensions	extension	NOUN
taxlaw-2810	203	5	of	of	ADP
taxlaw-2810	203	6	this	this	DET
taxlaw-2810	203	7	definition	definition	NOUN
taxlaw-2810	203	8	of	of	ADP
taxlaw-2810	203	9	“	"	PUNCT
taxlaw-2810	203	10	fair	fair	ADJ
taxlaw-2810	203	11	market	market	NOUN
taxlaw-2810	203	12	value	value	NOUN
taxlaw-2810	203	13	”	"	PUNCT
taxlaw-2810	203	14	for	for	ADP
taxlaw-2810	203	15	property	property	NOUN
taxlaw-2810	203	16	valuation	valuation	NOUN
taxlaw-2810	203	17	under	under	ADP
taxlaw-2810	203	18	federal	federal	ADJ
taxlaw-2810	203	19	tax	tax	NOUN
taxlaw-2810	203	20	law	law	NOUN
taxlaw-2810	203	21	,	,	PUNCT
taxlaw-2810	203	22	see	see	VERB
taxlaw-2810	203	23	john	john	PROPN
taxlaw-2810	203	24	a.	a.	PROPN
taxlaw-2810	203	25	bogdanski	bogdanski	PROPN
taxlaw-2810	203	26	,	,	PUNCT
taxlaw-2810	203	27	federal	federal	ADJ
taxlaw-2810	203	28	tax	tax	NOUN
taxlaw-2810	203	29	valuation	valuation	NOUN
taxlaw-2810	203	30	¶	¶	PROPN
taxlaw-2810	203	31	2.01	2.01	NUM
taxlaw-2810	203	32	(	(	PUNCT
taxlaw-2810	203	33	1996	1996	NUM
taxlaw-2810	203	34	&	&	CCONJ
taxlaw-2810	203	35	supp	supp	PROPN
taxlaw-2810	203	36	.	.	PUNCT
taxlaw-2810	204	1	2011	2011	NUM
taxlaw-2810	204	2	)	)	PUNCT
taxlaw-2810	204	3	.	.	PUNCT
taxlaw-2810	205	1	24	24	NUM
taxlaw-2810	205	2	see	see	VERB
taxlaw-2810	205	3	,	,	PUNCT
taxlaw-2810	205	4	e.g.	e.g.	ADV
taxlaw-2810	205	5	,	,	PUNCT
taxlaw-2810	205	6	treas	treas	PROPN
taxlaw-2810	205	7	.	.	PUNCT
taxlaw-2810	206	1	reg	reg	PROPN
taxlaw-2810	206	2	.	.	PUNCT
taxlaw-2810	207	1	§	§	PROPN
taxlaw-2810	207	2	1.74	1.74	NUM
taxlaw-2810	207	3	-	-	SYM
taxlaw-2810	207	4	1(a)(2	1(a)(2	NUM
taxlaw-2810	207	5	)	)	PUNCT
taxlaw-2810	207	6	(	(	PUNCT
taxlaw-2810	207	7	1960	1960	NUM
taxlaw-2810	207	8	)	)	PUNCT
taxlaw-2810	207	9	(	(	PUNCT
taxlaw-2810	207	10	services	service	NOUN
taxlaw-2810	207	11	provided	provide	VERB
taxlaw-2810	207	12	as	as	ADP
taxlaw-2810	207	13	a	a	DET
taxlaw-2810	207	14	prize	prize	NOUN
taxlaw-2810	207	15	)	)	PUNCT
taxlaw-2810	207	16	;	;	PUNCT
taxlaw-2810	208	1	treas	treas	PROPN
taxlaw-2810	208	2	.	.	PUNCT
taxlaw-2810	209	1	reg	reg	PROPN
taxlaw-2810	209	2	.	.	PUNCT
taxlaw-2810	210	1	§	§	PROPN
taxlaw-2810	210	2	1.9521(a)(4	1.9521(a)(4	NUM
taxlaw-2810	210	3	)	)	PUNCT
taxlaw-2810	210	4	(	(	PUNCT
taxlaw-2810	210	5	as	as	SCONJ
taxlaw-2810	210	6	amended	amend	VERB
taxlaw-2810	210	7	in	in	ADP
taxlaw-2810	210	8	2002	2002	NUM
taxlaw-2810	210	9	)	)	PUNCT
taxlaw-2810	210	10	(	(	PUNCT
taxlaw-2810	210	11	illegal	illegal	ADJ
taxlaw-2810	210	12	payment	payment	NOUN
taxlaw-2810	210	13	in	in	ADP
taxlaw-2810	210	14	the	the	DET
taxlaw-2810	210	15	form	form	NOUN
taxlaw-2810	210	16	of	of	ADP
taxlaw-2810	210	17	services	service	NOUN
taxlaw-2810	210	18	by	by	ADP
taxlaw-2810	210	19	or	or	CCONJ
taxlaw-2810	210	20	on	on	ADP
taxlaw-2810	210	21	behalf	behalf	NOUN
taxlaw-2810	210	22	of	of	ADP
taxlaw-2810	210	23	a	a	DET
taxlaw-2810	210	24	controlled	control	VERB
taxlaw-2810	210	25	foreign	foreign	ADJ
taxlaw-2810	210	26	corporation	corporation	NOUN
taxlaw-2810	210	27	to	to	ADP
taxlaw-2810	210	28	government	government	NOUN
taxlaw-2810	210	29	officials	official	NOUN
taxlaw-2810	210	30	)	)	PUNCT
taxlaw-2810	210	31	;	;	PUNCT
taxlaw-2810	211	1	treas	treas	PROPN
taxlaw-2810	211	2	.	.	PUNCT
taxlaw-2810	212	1	reg	reg	PROPN
taxlaw-2810	212	2	.	.	PUNCT
taxlaw-2810	213	1	§	§	PROPN
taxlaw-2810	213	2	1.82	1.82	NUM
taxlaw-2810	213	3	-	-	SYM
taxlaw-2810	213	4	1(a)(2	1(a)(2	NUM
taxlaw-2810	213	5	)	)	PUNCT
taxlaw-2810	213	6	(	(	PUNCT
taxlaw-2810	213	7	as	as	SCONJ
taxlaw-2810	213	8	amended	amend	VERB
taxlaw-2810	213	9	in	in	ADP
taxlaw-2810	213	10	1978	1978	NUM
taxlaw-2810	213	11	)	)	PUNCT
taxlaw-2810	213	12	(	(	PUNCT
taxlaw-2810	213	13	employer	employer	NOUN
taxlaw-2810	213	14	moving	move	VERB
taxlaw-2810	213	15	of	of	ADP
taxlaw-2810	213	16	employee	employee	NOUN
taxlaw-2810	213	17	's	's	PART
taxlaw-2810	213	18	“	"	PUNCT
taxlaw-2810	213	19	household	household	NOUN
taxlaw-2810	213	20	goods	good	NOUN
taxlaw-2810	213	21	and	and	CCONJ
taxlaw-2810	213	22	personal	personal	ADJ
taxlaw-2810	213	23	effects	effect	NOUN
taxlaw-2810	213	24	from	from	ADP
taxlaw-2810	213	25	the	the	DET
taxlaw-2810	213	26	employee	employee	NOUN
taxlaw-2810	213	27	's	's	PART
taxlaw-2810	213	28	old	old	ADJ
taxlaw-2810	213	29	resident	resident	NOUN
taxlaw-2810	213	30	to	to	ADP
taxlaw-2810	213	31	his	his	PRON
taxlaw-2810	213	32	new	new	ADJ
taxlaw-2810	213	33	residence	residence	NOUN
taxlaw-2810	213	34	using	use	VERB
taxlaw-2810	213	35	the	the	DET
taxlaw-2810	213	36	employer	employer	NOUN
taxlaw-2810	213	37	's	's	PART
taxlaw-2810	213	38	facilities	facility	NOUN
taxlaw-2810	213	39	”	"	PUNCT
taxlaw-2810	213	40	)	)	PUNCT
taxlaw-2810	213	41	;	;	PUNCT
taxlaw-2810	214	1	treas	treas	PROPN
taxlaw-2810	214	2	.	.	PUNCT
taxlaw-2810	215	1	reg	reg	PROPN
taxlaw-2810	215	2	.	.	PUNCT
taxlaw-2810	216	1	§	§	PROPN
taxlaw-2810	216	2	1.170a-1(h)(1)(i)-(ii),(2)(i)(b	1.170a-1(h)(1)(i)-(ii),(2)(i)(b	NUM
taxlaw-2810	216	3	)	)	PUNCT
taxlaw-2810	216	4	(	(	PUNCT
taxlaw-2810	216	5	as	as	SCONJ
taxlaw-2810	216	6	amended	amend	VERB
taxlaw-2810	216	7	in	in	ADP
taxlaw-2810	216	8	2008	2008	NUM
taxlaw-2810	216	9	)	)	PUNCT
taxlaw-2810	216	10	(	(	PUNCT
taxlaw-2810	216	11	services	service	NOUN
taxlaw-2810	216	12	for	for	ADP
taxlaw-2810	216	13	which	which	PRON
taxlaw-2810	216	14	taxpayer	taxpayer	NOUN
taxlaw-2810	216	15	makes	make	VERB
taxlaw-2810	216	16	payment	payment	NOUN
taxlaw-2810	216	17	claimed	claim	VERB
taxlaw-2810	216	18	as	as	ADP
taxlaw-2810	216	19	charitable	charitable	ADJ
taxlaw-2810	216	20	contribution	contribution	NOUN
taxlaw-2810	216	21	)	)	PUNCT
taxlaw-2810	216	22	;	;	PUNCT
taxlaw-2810	217	1	treas	treas	PROPN
taxlaw-2810	217	2	.	.	PUNCT
taxlaw-2810	218	1	reg	reg	PROPN
taxlaw-2810	218	2	.	.	PUNCT
taxlaw-2810	219	1	§	§	PROPN
taxlaw-2810	219	2	1.199	1.199	NUM
taxlaw-2810	219	3	-	-	SYM
taxlaw-2810	219	4	3(i)(4	3(i)(4	NUM
taxlaw-2810	219	5	)	)	PUNCT
taxlaw-2810	219	6	(	(	PUNCT
taxlaw-2810	219	7	2008	2008	NUM
taxlaw-2810	219	8	)	)	PUNCT
taxlaw-2810	219	9	(	(	PUNCT
taxlaw-2810	219	10	allocation	allocation	NOUN
taxlaw-2810	219	11	for	for	ADP
taxlaw-2810	219	12	domestic	domestic	ADJ
taxlaw-2810	219	13	production	production	NOUN
taxlaw-2810	219	14	gross	gross	ADJ
taxlaw-2810	219	15	receipts	receipt	NOUN
taxlaw-2810	219	16	attributable	attributable	ADJ
taxlaw-2810	219	17	to	to	ADP
taxlaw-2810	219	18	performance	performance	NOUN
taxlaw-2810	219	19	of	of	ADP
taxlaw-2810	219	20	embedded	embed	VERB
taxlaw-2810	219	21	services	service	NOUN
taxlaw-2810	219	22	)	)	PUNCT
taxlaw-2810	219	23	;	;	PUNCT
taxlaw-2810	220	1	treas	treas	PROPN
taxlaw-2810	220	2	.	.	PUNCT
taxlaw-2810	221	1	reg	reg	PROPN
taxlaw-2810	221	2	.	.	PUNCT
taxlaw-2810	222	1	§	§	PROPN
taxlaw-2810	222	2	1.263(a)-4(d)(8	1.263(a)-4(d)(8	NUM
taxlaw-2810	222	3	)	)	PUNCT
taxlaw-2810	222	4	(	(	PUNCT
taxlaw-2810	222	5	2004	2004	NUM
taxlaw-2810	222	6	)	)	PUNCT
taxlaw-2810	222	7	(	(	PUNCT
taxlaw-2810	222	8	services	service	NOUN
taxlaw-2810	222	9	to	to	PART
taxlaw-2810	222	10	produce	produce	VERB
taxlaw-2810	222	11	or	or	CCONJ
taxlaw-2810	222	12	improve	improve	VERB
taxlaw-2810	222	13	real	real	ADJ
taxlaw-2810	222	14	property	property	NOUN
taxlaw-2810	222	15	)	)	PUNCT
taxlaw-2810	222	16	;	;	PUNCT
taxlaw-2810	223	1	treas	treas	PROPN
taxlaw-2810	223	2	.	.	PUNCT
taxlaw-2810	224	1	reg	reg	PROPN
taxlaw-2810	224	2	.	.	PUNCT
taxlaw-2810	225	1	§	§	PROPN
taxlaw-2810	225	2	1.276	1.276	NUM
taxlaw-2810	225	3	-	-	SYM
taxlaw-2810	225	4	1(f)(3	1(f)(3	NUM
taxlaw-2810	225	5	)	)	PUNCT
taxlaw-2810	225	6	(	(	PUNCT
taxlaw-2810	225	7	as	as	SCONJ
taxlaw-2810	225	8	amended	amend	VERB
taxlaw-2810	225	9	in	in	ADP
taxlaw-2810	225	10	1969	1969	NUM
taxlaw-2810	225	11	)	)	PUNCT
taxlaw-2810	225	12	(	(	PUNCT
taxlaw-2810	225	13	whether	whether	SCONJ
taxlaw-2810	225	14	proceeds	proceed	NOUN
taxlaw-2810	225	15	received	receive	VERB
taxlaw-2810	225	16	by	by	ADP
taxlaw-2810	225	17	political	political	ADJ
taxlaw-2810	225	18	candidate	candidate	NOUN
taxlaw-2810	225	19	for	for	ADP
taxlaw-2810	225	20	services	service	NOUN
taxlaw-2810	225	21	rendered	render	VERB
taxlaw-2810	225	22	are	be	AUX
taxlaw-2810	225	23	received	receive	VERB
taxlaw-2810	225	24	in	in	ADP
taxlaw-2810	225	25	ordinary	ordinary	ADJ
taxlaw-2810	225	26	course	course	NOUN
taxlaw-2810	225	27	of	of	ADP
taxlaw-2810	225	28	candidate	candidate	NOUN
taxlaw-2810	225	29	's	's	PART
taxlaw-2810	225	30	trade	trade	NOUN
taxlaw-2810	225	31	or	or	CCONJ
taxlaw-2810	225	32	business	business	NOUN
taxlaw-2810	225	33	)	)	PUNCT
taxlaw-2810	225	34	;	;	PUNCT
taxlaw-2810	226	1	treas	treas	PROPN
taxlaw-2810	226	2	.	.	PUNCT
taxlaw-2810	227	1	reg	reg	PROPN
taxlaw-2810	227	2	.	.	PUNCT
taxlaw-2810	228	1	§	§	PROPN
taxlaw-2810	228	2	1.1441	1.1441	NUM
taxlaw-2810	228	3	-	-	SYM
taxlaw-2810	228	4	3(e)(1	3(e)(1	NUM
taxlaw-2810	228	5	)	)	PUNCT
taxlaw-2810	228	6	(	(	PUNCT
taxlaw-2810	228	7	as	as	SCONJ
taxlaw-2810	228	8	amended	amend	VERB
taxlaw-2810	228	9	in	in	ADP
taxlaw-2810	228	10	2012	2012	NUM
taxlaw-2810	228	11	)	)	PUNCT
taxlaw-2810	228	12	(	(	PUNCT
taxlaw-2810	228	13	“	"	PUNCT
taxlaw-2810	228	14	the	the	DET
taxlaw-2810	228	15	amount	amount	NOUN
taxlaw-2810	228	16	of	of	ADP
taxlaw-2810	228	17	a	a	DET
taxlaw-2810	228	18	payment	payment	NOUN
taxlaw-2810	228	19	made	make	VERB
taxlaw-2810	228	20	in	in	ADP
taxlaw-2810	228	21	a	a	DET
taxlaw-2810	228	22	medium	medium	ADJ
taxlaw-2810	228	23	other	other	ADJ
taxlaw-2810	228	24	than	than	ADP
taxlaw-2810	228	25	u.s	u.s	PROPN
taxlaw-2810	228	26	.	.	PROPN
taxlaw-2810	228	27	dollars	dollar	NOUN
taxlaw-2810	228	28	is	be	AUX
taxlaw-2810	228	29	measured	measure	VERB
taxlaw-2810	228	30	by	by	ADP
taxlaw-2810	228	31	the	the	DET
taxlaw-2810	228	32	fair	fair	ADJ
taxlaw-2810	228	33	market	market	NOUN
taxlaw-2810	228	34	value	value	NOUN
taxlaw-2810	228	35	of	of	ADP
taxlaw-2810	228	36	the	the	DET
taxlaw-2810	228	37	property	property	NOUN
taxlaw-2810	228	38	or	or	CCONJ
taxlaw-2810	228	39	services	service	NOUN
taxlaw-2810	228	40	provided	provide	VERB
taxlaw-2810	228	41	in	in	ADP
taxlaw-2810	228	42	lieu	lieu	NOUN
taxlaw-2810	228	43	of	of	ADP
taxlaw-2810	228	44	u.s	u.s	PROPN
taxlaw-2810	228	45	.	.	PROPN
taxlaw-2810	228	46	dollars	dollar	NOUN
taxlaw-2810	228	47	.	.	PUNCT
taxlaw-2810	228	48	”	"	PUNCT
taxlaw-2810	228	49	)	)	PUNCT
taxlaw-2810	228	50	.	.	PUNCT
taxlaw-2810	229	1	25	25	NUM
taxlaw-2810	229	2	treas	trea	NOUN
taxlaw-2810	229	3	.	.	PUNCT
taxlaw-2810	230	1	reg	reg	PROPN
taxlaw-2810	230	2	.	.	PUNCT
taxlaw-2810	231	1	§	§	PROPN
taxlaw-2810	231	2	1.61	1.61	NUM
taxlaw-2810	231	3	-	-	SYM
taxlaw-2810	231	4	2(d)(1	2(d)(1	NUM
taxlaw-2810	231	5	)	)	PUNCT
taxlaw-2810	231	6	(	(	PUNCT
taxlaw-2810	231	7	as	as	SCONJ
taxlaw-2810	231	8	amended	amend	VERB
taxlaw-2810	231	9	in	in	ADP
taxlaw-2810	231	10	2003	2003	NUM
taxlaw-2810	231	11	)	)	PUNCT
taxlaw-2810	231	12	.	.	PUNCT
taxlaw-2810	232	1	26	26	NUM
taxlaw-2810	233	1	i	i	PRON
taxlaw-2810	233	2	d.	d.	PROPN
taxlaw-2810	233	3	for	for	ADP
taxlaw-2810	233	4	discussion	discussion	NOUN
taxlaw-2810	233	5	,	,	PUNCT
taxlaw-2810	233	6	see	see	VERB
taxlaw-2810	233	7	,	,	PUNCT
taxlaw-2810	233	8	for	for	ADP
taxlaw-2810	233	9	example	example	NOUN
taxlaw-2810	233	10	,	,	PUNCT
taxlaw-2810	233	11	bogdanski	bogdanski	ADJ
taxlaw-2810	233	12	,	,	PUNCT
taxlaw-2810	233	13	supra	supra	PROPN
taxlaw-2810	233	14	note	note	NOUN
taxlaw-2810	233	15	23	23	NUM
taxlaw-2810	233	16	,	,	PUNCT
taxlaw-2810	233	17	¶	¶	PROPN
taxlaw-2810	233	18	3.07[4	3.07[4	NUM
taxlaw-2810	233	19	]	]	PUNCT
taxlaw-2810	233	20	;	;	PUNCT
taxlaw-2810	233	21	robert	robert	PROPN
taxlaw-2810	233	22	i.	i.	PROPN
taxlaw-2810	233	23	keller	keller	PROPN
taxlaw-2810	233	24	,	,	PUNCT
taxlaw-2810	233	25	the	the	DET
taxlaw-2810	233	26	taxation	taxation	NOUN
taxlaw-2810	233	27	of	of	ADP
taxlaw-2810	233	28	barter	barter	NOUN
taxlaw-2810	233	29	transactions	transaction	NOUN
taxlaw-2810	233	30	,	,	PUNCT
taxlaw-2810	233	31	67	67	NUM
taxlaw-2810	233	32	minn	minn	NOUN
taxlaw-2810	233	33	.	.	PUNCT
taxlaw-2810	234	1	l.	l.	PROPN
taxlaw-2810	234	2	rev	rev	PROPN
taxlaw-2810	234	3	.	.	PROPN
taxlaw-2810	234	4	441	441	NUM
taxlaw-2810	234	5	,	,	PUNCT
taxlaw-2810	234	6	456	456	NUM
taxlaw-2810	234	7	-	-	SYM
taxlaw-2810	234	8	57	57	NUM
taxlaw-2810	234	9	(	(	PUNCT
taxlaw-2810	234	10	1982	1982	NUM
taxlaw-2810	234	11	)	)	PUNCT
taxlaw-2810	234	12	.	.	PUNCT
taxlaw-2810	235	1	2012	2012	NUM
taxlaw-2810	235	2	]	]	PUNCT
taxlaw-2810	235	3	tax	tax	NOUN
taxlaw-2810	235	4	liability	liability	NOUN
taxlaw-2810	235	5	for	for	ADP
taxlaw-2810	235	6	wage	wage	NOUN
taxlaw-2810	235	7	theft	theft	NOUN
taxlaw-2810	235	8	121	121	NUM
taxlaw-2810	235	9	under	under	ADP
taxlaw-2810	235	10	this	this	DET
taxlaw-2810	235	11	regulation	regulation	NOUN
taxlaw-2810	235	12	,	,	PUNCT
taxlaw-2810	235	13	the	the	DET
taxlaw-2810	235	14	fair	fair	ADJ
taxlaw-2810	235	15	market	market	NOUN
taxlaw-2810	235	16	value	value	NOUN
taxlaw-2810	235	17	of	of	ADP
taxlaw-2810	235	18	that	that	DET
taxlaw-2810	235	19	wood	wood	NOUN
taxlaw-2810	235	20	table	table	NOUN
taxlaw-2810	235	21	,	,	PUNCT
taxlaw-2810	235	22	and	and	CCONJ
taxlaw-2810	235	23	thus	thus	ADV
taxlaw-2810	235	24	the	the	DET
taxlaw-2810	235	25	resulting	result	VERB
taxlaw-2810	235	26	income	income	NOUN
taxlaw-2810	235	27	to	to	ADP
taxlaw-2810	235	28	the	the	DET
taxlaw-2810	235	29	taxpayer	taxpayer	NOUN
taxlaw-2810	235	30	,	,	PUNCT
taxlaw-2810	235	31	is	be	AUX
taxlaw-2810	235	32	presumptively	presumptively	ADV
taxlaw-2810	235	33	$	$	SYM
taxlaw-2810	235	34	100	100	NUM
taxlaw-2810	235	35	.	.	PUNCT
taxlaw-2810	236	1	in	in	ADP
taxlaw-2810	236	2	1957	1957	NUM
taxlaw-2810	236	3	,	,	PUNCT
taxlaw-2810	236	4	this	this	DET
taxlaw-2810	236	5	regulation	regulation	NOUN
taxlaw-2810	236	6	was	be	AUX
taxlaw-2810	236	7	amended	amend	VERB
taxlaw-2810	236	8	to	to	PART
taxlaw-2810	236	9	include	include	VERB
taxlaw-2810	236	10	services	service	NOUN
taxlaw-2810	236	11	as	as	ADV
taxlaw-2810	236	12	well	well	ADV
taxlaw-2810	236	13	as	as	ADP
taxlaw-2810	236	14	property	property	NOUN
taxlaw-2810	236	15	.	.	PUNCT
taxlaw-2810	237	1	27	27	NUM
taxlaw-2810	237	2	today	today	NOUN
taxlaw-2810	237	3	,	,	PUNCT
taxlaw-2810	237	4	that	that	DET
taxlaw-2810	237	5	regulation	regulation	NOUN
taxlaw-2810	237	6	provides	provide	VERB
taxlaw-2810	237	7	that	that	SCONJ
taxlaw-2810	237	8	when	when	SCONJ
taxlaw-2810	237	9	a	a	DET
taxlaw-2810	237	10	person	person	NOUN
taxlaw-2810	237	11	pays	pay	VERB
taxlaw-2810	237	12	for	for	ADP
taxlaw-2810	237	13	services	service	NOUN
taxlaw-2810	237	14	with	with	ADP
taxlaw-2810	237	15	other	other	ADJ
taxlaw-2810	237	16	services	service	NOUN
taxlaw-2810	237	17	,	,	PUNCT
taxlaw-2810	237	18	the	the	DET
taxlaw-2810	237	19	resulting	result	VERB
taxlaw-2810	237	20	income	income	NOUN
taxlaw-2810	237	21	to	to	ADP
taxlaw-2810	237	22	the	the	DET
taxlaw-2810	237	23	payee	payee	NOUN
taxlaw-2810	237	24	is	be	AUX
taxlaw-2810	237	25	“	"	PUNCT
taxlaw-2810	237	26	the	the	DET
taxlaw-2810	237	27	fair	fair	ADJ
taxlaw-2810	237	28	market	market	NOUN
taxlaw-2810	237	29	value	value	NOUN
taxlaw-2810	237	30	of	of	ADP
taxlaw-2810	237	31	such	such	ADJ
taxlaw-2810	237	32	other	other	ADJ
taxlaw-2810	237	33	services	service	NOUN
taxlaw-2810	237	34	.	.	PUNCT
taxlaw-2810	237	35	”	"	PUNCT
taxlaw-2810	238	1	28	28	NUM
taxlaw-2810	238	2	for	for	ADP
taxlaw-2810	238	3	example	example	NOUN
taxlaw-2810	238	4	,	,	PUNCT
taxlaw-2810	238	5	if	if	SCONJ
taxlaw-2810	238	6	a	a	DET
taxlaw-2810	238	7	housepainter	housepainter	NOUN
taxlaw-2810	238	8	paints	paint	VERB
taxlaw-2810	238	9	a	a	DET
taxlaw-2810	238	10	lawyer	lawyer	NOUN
taxlaw-2810	238	11	's	's	PART
taxlaw-2810	238	12	house	house	NOUN
taxlaw-2810	238	13	in	in	ADP
taxlaw-2810	238	14	exchange	exchange	NOUN
taxlaw-2810	238	15	for	for	ADP
taxlaw-2810	238	16	the	the	DET
taxlaw-2810	238	17	lawyer	lawyer	NOUN
taxlaw-2810	238	18	's	's	PART
taxlaw-2810	238	19	personal	personal	ADJ
taxlaw-2810	238	20	legal	legal	ADJ
taxlaw-2810	238	21	services	service	NOUN
taxlaw-2810	238	22	,	,	PUNCT
taxlaw-2810	238	23	the	the	DET
taxlaw-2810	238	24	housepainter	housepainter	NOUN
taxlaw-2810	238	25	's	's	PART
taxlaw-2810	238	26	gross	gross	ADJ
taxlaw-2810	238	27	income	income	NOUN
taxlaw-2810	238	28	must	must	AUX
taxlaw-2810	238	29	include	include	VERB
taxlaw-2810	238	30	the	the	DET
taxlaw-2810	238	31	“	"	PUNCT
taxlaw-2810	238	32	fair	fair	ADJ
taxlaw-2810	238	33	market	market	NOUN
taxlaw-2810	238	34	value	value	NOUN
taxlaw-2810	238	35	”	"	PUNCT
taxlaw-2810	238	36	of	of	ADP
taxlaw-2810	238	37	those	those	DET
taxlaw-2810	238	38	legal	legal	ADJ
taxlaw-2810	238	39	services	service	NOUN
taxlaw-2810	238	40	.	.	PUNCT
taxlaw-2810	239	1	29	29	NUM
taxlaw-2810	239	2	the	the	DET
taxlaw-2810	239	3	“	"	PUNCT
taxlaw-2810	239	4	stipulated	stipulate	VERB
taxlaw-2810	239	5	price	price	NOUN
taxlaw-2810	239	6	”	"	PUNCT
taxlaw-2810	239	7	presumption	presumption	NOUN
taxlaw-2810	239	8	remains	remain	VERB
taxlaw-2810	239	9	:	:	PUNCT
taxlaw-2810	239	10	if	if	SCONJ
taxlaw-2810	239	11	the	the	DET
taxlaw-2810	239	12	non	non	ADJ
taxlaw-2810	239	13	-	-	ADJ
taxlaw-2810	239	14	cash	cash	ADJ
taxlaw-2810	239	15	compensated	compensate	VERB
taxlaw-2810	239	16	services	service	NOUN
taxlaw-2810	239	17	“	"	PUNCT
taxlaw-2810	239	18	are	be	AUX
taxlaw-2810	239	19	rendered	render	VERB
taxlaw-2810	239	20	at	at	ADP
taxlaw-2810	239	21	a	a	DET
taxlaw-2810	239	22	stipulated	stipulate	VERB
taxlaw-2810	239	23	price	price	NOUN
taxlaw-2810	239	24	,	,	PUNCT
taxlaw-2810	239	25	such	such	ADJ
taxlaw-2810	239	26	price	price	NOUN
taxlaw-2810	239	27	will	will	AUX
taxlaw-2810	239	28	be	be	AUX
taxlaw-2810	239	29	presumed	presume	VERB
taxlaw-2810	239	30	to	to	PART
taxlaw-2810	239	31	be	be	AUX
taxlaw-2810	239	32	the	the	DET
taxlaw-2810	239	33	fair	fair	ADJ
taxlaw-2810	239	34	market	market	NOUN
taxlaw-2810	239	35	value	value	NOUN
taxlaw-2810	239	36	of	of	ADP
taxlaw-2810	239	37	the	the	DET
taxlaw-2810	239	38	compensation	compensation	NOUN
taxlaw-2810	239	39	received	receive	VERB
taxlaw-2810	239	40	in	in	ADP
taxlaw-2810	239	41	the	the	DET
taxlaw-2810	239	42	absence	absence	NOUN
taxlaw-2810	239	43	of	of	ADP
taxlaw-2810	239	44	evidence	evidence	NOUN
taxlaw-2810	239	45	to	to	ADP
taxlaw-2810	239	46	the	the	DET
taxlaw-2810	239	47	contrary	contrary	NOUN
taxlaw-2810	239	48	.	.	PUNCT
taxlaw-2810	239	49	”	"	PUNCT
taxlaw-2810	240	1	30	30	NUM
taxlaw-2810	240	2	in	in	ADP
taxlaw-2810	240	3	this	this	PRON
taxlaw-2810	240	4	and	and	CCONJ
taxlaw-2810	240	5	other	other	ADJ
taxlaw-2810	240	6	uses	use	NOUN
taxlaw-2810	240	7	of	of	ADP
taxlaw-2810	240	8	“	"	PUNCT
taxlaw-2810	240	9	fair	fair	ADJ
taxlaw-2810	240	10	market	market	NOUN
taxlaw-2810	240	11	value	value	NOUN
taxlaw-2810	240	12	”	"	PUNCT
taxlaw-2810	240	13	to	to	PART
taxlaw-2810	240	14	determine	determine	VERB
taxlaw-2810	240	15	the	the	DET
taxlaw-2810	240	16	cash	cash	NOUN
taxlaw-2810	240	17	value	value	NOUN
taxlaw-2810	240	18	of	of	ADP
taxlaw-2810	240	19	services	service	NOUN
taxlaw-2810	240	20	,	,	PUNCT
taxlaw-2810	240	21	the	the	DET
taxlaw-2810	240	22	term	term	NOUN
taxlaw-2810	240	23	“	"	PUNCT
taxlaw-2810	240	24	fair	fair	ADJ
taxlaw-2810	240	25	market	market	NOUN
taxlaw-2810	240	26	value	value	NOUN
taxlaw-2810	240	27	”	"	PUNCT
taxlaw-2810	240	28	is	be	AUX
taxlaw-2810	240	29	not	not	PART
taxlaw-2810	240	30	expressly	expressly	ADV
taxlaw-2810	240	31	defined	define	VERB
taxlaw-2810	240	32	.	.	PUNCT
taxlaw-2810	241	1	in	in	ADP
taxlaw-2810	241	2	contrast	contrast	NOUN
taxlaw-2810	241	3	,	,	PUNCT
taxlaw-2810	241	4	in	in	ADP
taxlaw-2810	241	5	setting	set	VERB
taxlaw-2810	241	6	“	"	PUNCT
taxlaw-2810	241	7	fair	fair	ADJ
taxlaw-2810	241	8	market	market	NOUN
taxlaw-2810	241	9	value	value	NOUN
taxlaw-2810	241	10	”	"	PUNCT
taxlaw-2810	241	11	as	as	ADP
taxlaw-2810	241	12	the	the	DET
taxlaw-2810	241	13	computational	computational	ADJ
taxlaw-2810	241	14	starting	starting	NOUN
taxlaw-2810	241	15	point	point	NOUN
taxlaw-2810	241	16	for	for	ADP
taxlaw-2810	241	17	valuing	value	VERB
taxlaw-2810	241	18	fringe	fringe	NOUN
taxlaw-2810	241	19	benefits	benefit	NOUN
taxlaw-2810	241	20	,	,	PUNCT
taxlaw-2810	241	21	the	the	DET
taxlaw-2810	241	22	irs	irs	PROPN
taxlaw-2810	241	23	has	have	AUX
taxlaw-2810	241	24	defined	define	VERB
taxlaw-2810	241	25	“	"	PUNCT
taxlaw-2810	241	26	fair	fair	ADJ
taxlaw-2810	241	27	market	market	NOUN
taxlaw-2810	241	28	value	value	NOUN
taxlaw-2810	241	29	”	"	PUNCT
taxlaw-2810	241	30	to	to	PART
taxlaw-2810	241	31	mean	mean	VERB
taxlaw-2810	241	32	what	what	PRON
taxlaw-2810	241	33	“	"	PUNCT
taxlaw-2810	241	34	an	an	DET
taxlaw-2810	241	35	individual	individual	NOUN
taxlaw-2810	241	36	would	would	AUX
taxlaw-2810	241	37	have	have	VERB
taxlaw-2810	241	38	to	to	PART
taxlaw-2810	241	39	pay	pay	VERB
taxlaw-2810	241	40	for	for	ADP
taxlaw-2810	241	41	the	the	DET
taxlaw-2810	241	42	particular	particular	ADJ
taxlaw-2810	241	43	fringe	fringe	NOUN
taxlaw-2810	241	44	benefit	benefit	NOUN
taxlaw-2810	241	45	in	in	ADP
taxlaw-2810	241	46	an	an	DET
taxlaw-2810	241	47	arm's	arm'	NOUN
taxlaw-2810	241	48	-	-	PUNCT
taxlaw-2810	241	49	length	length	NOUN
taxlaw-2810	241	50	transaction	transaction	NOUN
taxlaw-2810	241	51	,	,	PUNCT
taxlaw-2810	241	52	”	"	PUNCT
taxlaw-2810	241	53	without	without	ADP
taxlaw-2810	241	54	regard	regard	NOUN
taxlaw-2810	241	55	to	to	ADP
taxlaw-2810	241	56	“	"	PUNCT
taxlaw-2810	241	57	any	any	DET
taxlaw-2810	241	58	special	special	ADJ
taxlaw-2810	241	59	relationship	relationship	NOUN
taxlaw-2810	241	60	”	"	PUNCT
taxlaw-2810	241	61	between	between	ADP
taxlaw-2810	241	62	employer	employer	NOUN
taxlaw-2810	241	63	and	and	CCONJ
taxlaw-2810	241	64	employee	employee	NOUN
taxlaw-2810	241	65	,	,	PUNCT
taxlaw-2810	241	66	or	or	CCONJ
taxlaw-2810	241	67	how	how	SCONJ
taxlaw-2810	241	68	the	the	DET
taxlaw-2810	241	69	employee	employee	NOUN
taxlaw-2810	241	70	subjectively	subjectively	ADV
taxlaw-2810	241	71	perceives	perceive	VERB
taxlaw-2810	241	72	the	the	DET
taxlaw-2810	241	73	benefit	benefit	NOUN
taxlaw-2810	241	74	's	's	PART
taxlaw-2810	241	75	value	value	NOUN
taxlaw-2810	241	76	,	,	PUNCT
taxlaw-2810	241	77	and	and	CCONJ
taxlaw-2810	241	78	not	not	PART
taxlaw-2810	241	79	wholly	wholly	ADV
taxlaw-2810	241	80	determined	determine	VERB
taxlaw-2810	241	81	by	by	ADP
taxlaw-2810	241	82	the	the	DET
taxlaw-2810	241	83	benefit	benefit	NOUN
taxlaw-2810	241	84	's	's	PART
taxlaw-2810	241	85	cost	cost	NOUN
taxlaw-2810	241	86	to	to	ADP
taxlaw-2810	241	87	the	the	DET
taxlaw-2810	241	88	employer	employer	NOUN
taxlaw-2810	241	89	.	.	PUNCT
taxlaw-2810	242	1	31	31	NUM
taxlaw-2810	243	1	this	this	DET
taxlaw-2810	243	2	definition	definition	NOUN
taxlaw-2810	243	3	resembles	resemble	VERB
taxlaw-2810	243	4	the	the	DET
taxlaw-2810	243	5	willing	willing	ADJ
taxlaw-2810	243	6	-	-	PUNCT
taxlaw-2810	243	7	buyer	buyer	NOUN
taxlaw-2810	243	8	/	/	SYM
taxlaw-2810	243	9	willing	willing	ADJ
taxlaw-2810	243	10	-	-	PUNCT
taxlaw-2810	243	11	seller	seller	NOUN
taxlaw-2810	243	12	definition	definition	NOUN
taxlaw-2810	243	13	of	of	ADP
taxlaw-2810	243	14	the	the	DET
taxlaw-2810	243	15	“	"	PUNCT
taxlaw-2810	243	16	fair	fair	ADJ
taxlaw-2810	243	17	market	market	NOUN
taxlaw-2810	243	18	value	value	NOUN
taxlaw-2810	243	19	”	"	PUNCT
taxlaw-2810	243	20	of	of	ADP
taxlaw-2810	243	21	property	property	NOUN
taxlaw-2810	243	22	.	.	PUNCT
taxlaw-2810	244	1	both	both	PRON
taxlaw-2810	244	2	refer	refer	VERB
taxlaw-2810	244	3	to	to	ADP
taxlaw-2810	244	4	a	a	DET
taxlaw-2810	244	5	hypothetical	hypothetical	ADJ
taxlaw-2810	244	6	transaction	transaction	NOUN
taxlaw-2810	244	7	in	in	ADP
taxlaw-2810	244	8	which	which	PRON
taxlaw-2810	244	9	the	the	DET
taxlaw-2810	244	10	buyer	buyer	NOUN
taxlaw-2810	244	11	and	and	CCONJ
taxlaw-2810	244	12	seller	seller	NOUN
taxlaw-2810	244	13	have	have	VERB
taxlaw-2810	244	14	no	no	DET
taxlaw-2810	244	15	prior	prior	ADJ
taxlaw-2810	244	16	relationship	relationship	NOUN
taxlaw-2810	244	17	(	(	PUNCT
taxlaw-2810	244	18	“	"	PUNCT
taxlaw-2810	244	19	arm's	arm'	NOUN
taxlaw-2810	244	20	-	-	PUNCT
taxlaw-2810	244	21	length	length	NOUN
taxlaw-2810	244	22	transaction	transaction	NOUN
taxlaw-2810	244	23	”	"	PUNCT
taxlaw-2810	244	24	)	)	PUNCT
taxlaw-2810	244	25	.	.	PUNCT
taxlaw-2810	245	1	fringe	fringe	NOUN
taxlaw-2810	245	2	benefits	benefit	NOUN
taxlaw-2810	245	3	can	can	AUX
taxlaw-2810	245	4	be	be	AUX
taxlaw-2810	245	5	services	service	NOUN
taxlaw-2810	245	6	,	,	PUNCT
taxlaw-2810	245	7	such	such	ADJ
taxlaw-2810	245	8	as	as	ADP
taxlaw-2810	245	9	,	,	PUNCT
taxlaw-2810	245	10	for	for	ADP
taxlaw-2810	245	11	example	example	NOUN
taxlaw-2810	245	12	,	,	PUNCT
taxlaw-2810	245	13	chauffeur	chauffeur	NOUN
taxlaw-2810	245	14	services	service	NOUN
taxlaw-2810	245	15	.	.	PUNCT
taxlaw-2810	246	1	32	32	NUM
taxlaw-2810	247	1	this	this	PRON
taxlaw-2810	247	2	too	too	ADV
taxlaw-2810	247	3	implies	imply	VERB
taxlaw-2810	247	4	no	no	DET
taxlaw-2810	247	5	sharp	sharp	ADJ
taxlaw-2810	247	6	difference	difference	NOUN
taxlaw-2810	247	7	in	in	ADP
taxlaw-2810	247	8	the	the	DET
taxlaw-2810	247	9	meaning	meaning	NOUN
taxlaw-2810	247	10	of	of	ADP
taxlaw-2810	247	11	“	"	PUNCT
taxlaw-2810	247	12	fair	fair	ADJ
taxlaw-2810	247	13	market	market	NOUN
taxlaw-2810	247	14	value	value	NOUN
taxlaw-2810	247	15	”	"	PUNCT
taxlaw-2810	247	16	when	when	SCONJ
taxlaw-2810	247	17	used	use	VERB
taxlaw-2810	247	18	to	to	PART
taxlaw-2810	247	19	determine	determine	VERB
taxlaw-2810	247	20	the	the	DET
taxlaw-2810	247	21	cash	cash	NOUN
taxlaw-2810	247	22	value	value	NOUN
taxlaw-2810	247	23	of	of	ADP
taxlaw-2810	247	24	services	service	NOUN
taxlaw-2810	247	25	rather	rather	ADV
taxlaw-2810	247	26	than	than	ADP
taxlaw-2810	247	27	property	property	NOUN
taxlaw-2810	247	28	.	.	PUNCT
taxlaw-2810	248	1	given	give	VERB
taxlaw-2810	248	2	federal	federal	ADJ
taxlaw-2810	248	3	tax	tax	NOUN
taxlaw-2810	248	4	law	law	NOUN
taxlaw-2810	248	5	's	's	PART
taxlaw-2810	248	6	widespread	widespread	ADJ
taxlaw-2810	248	7	use	use	NOUN
taxlaw-2810	248	8	of	of	ADP
taxlaw-2810	248	9	“	"	PUNCT
taxlaw-2810	248	10	fair	fair	ADJ
taxlaw-2810	248	11	market	market	NOUN
taxlaw-2810	248	12	value	value	NOUN
taxlaw-2810	248	13	”	"	PUNCT
taxlaw-2810	248	14	to	to	ADP
taxlaw-2810	248	15	value	value	NOUN
taxlaw-2810	248	16	services	service	NOUN
taxlaw-2810	248	17	,	,	PUNCT
taxlaw-2810	248	18	judges	judge	NOUN
taxlaw-2810	248	19	and	and	CCONJ
taxlaw-2810	248	20	tax	tax	NOUN
taxlaw-2810	248	21	officials	official	NOUN
taxlaw-2810	248	22	may	may	AUX
taxlaw-2810	248	23	be	be	AUX
taxlaw-2810	248	24	inclined	incline	VERB
taxlaw-2810	248	25	to	to	PART
taxlaw-2810	248	26	use	use	VERB
taxlaw-2810	248	27	“	"	PUNCT
taxlaw-2810	248	28	fair	fair	ADJ
taxlaw-2810	248	29	market	market	NOUN
taxlaw-2810	248	30	value	value	NOUN
taxlaw-2810	248	31	”	"	PUNCT
taxlaw-2810	248	32	to	to	PART
taxlaw-2810	248	33	calculate	calculate	VERB
taxlaw-2810	248	34	the	the	DET
taxlaw-2810	248	35	cash	cash	NOUN
taxlaw-2810	248	36	value	value	NOUN
taxlaw-2810	248	37	of	of	ADP
taxlaw-2810	248	38	an	an	DET
taxlaw-2810	248	39	unpaid	unpaid	ADJ
taxlaw-2810	248	40	worker	worker	NOUN
taxlaw-2810	248	41	's	's	PART
taxlaw-2810	248	42	services	service	NOUN
taxlaw-2810	248	43	.	.	PUNCT
taxlaw-2810	249	1	33	33	NUM
taxlaw-2810	249	2	importantly	importantly	ADV
taxlaw-2810	249	3	,	,	PUNCT
taxlaw-2810	249	4	“	"	PUNCT
taxlaw-2810	249	5	fair	fair	ADJ
taxlaw-2810	249	6	market	market	NOUN
taxlaw-2810	249	7	value	value	NOUN
taxlaw-2810	249	8	”	"	PUNCT
taxlaw-2810	249	9	does	do	AUX
taxlaw-2810	249	10	not	not	PART
taxlaw-2810	249	11	necessarily	necessarily	ADV
taxlaw-2810	249	12	require	require	VERB
taxlaw-2810	249	13	taking	take	VERB
taxlaw-2810	249	14	the	the	DET
taxlaw-2810	249	15	contract	contract	NOUN
taxlaw-2810	249	16	price	price	NOUN
taxlaw-2810	249	17	as	as	ADP
taxlaw-2810	249	18	the	the	DET
taxlaw-2810	249	19	full	full	ADJ
taxlaw-2810	249	20	measure	measure	NOUN
taxlaw-2810	249	21	of	of	ADP
taxlaw-2810	249	22	the	the	DET
taxlaw-2810	249	23	service	service	NOUN
taxlaw-2810	249	24	's	's	PART
taxlaw-2810	249	25	cash	cash	NOUN
taxlaw-2810	249	26	value	value	NOUN
taxlaw-2810	249	27	,	,	PUNCT
taxlaw-2810	249	28	though	though	SCONJ
taxlaw-2810	249	29	judges	judge	NOUN
taxlaw-2810	249	30	could	could	AUX
taxlaw-2810	249	31	well	well	ADV
taxlaw-2810	249	32	treat	treat	VERB
taxlaw-2810	249	33	it	it	PRON
taxlaw-2810	249	34	as	as	ADV
taxlaw-2810	249	35	presumptively	presumptively	ADV
taxlaw-2810	249	36	so	so	ADV
taxlaw-2810	249	37	.	.	PUNCT
taxlaw-2810	250	1	in	in	ADP
taxlaw-2810	250	2	this	this	DET
taxlaw-2810	250	3	respect	respect	NOUN
taxlaw-2810	250	4	,	,	PUNCT
taxlaw-2810	250	5	“	"	PUNCT
taxlaw-2810	250	6	fair	fair	ADJ
taxlaw-2810	250	7	market	market	NOUN
taxlaw-2810	250	8	value	value	NOUN
taxlaw-2810	250	9	”	"	PUNCT
taxlaw-2810	250	10	operates	operate	VERB
taxlaw-2810	250	11	no	no	PRON
taxlaw-2810	250	12	differently	differently	ADV
taxlaw-2810	250	13	,	,	PUNCT
taxlaw-2810	250	14	better	well	ADJ
taxlaw-2810	250	15	or	or	CCONJ
taxlaw-2810	250	16	worse	bad	ADJ
taxlaw-2810	250	17	,	,	PUNCT
taxlaw-2810	250	18	for	for	ADP
taxlaw-2810	250	19	valuing	value	VERB
taxlaw-2810	250	20	services	service	NOUN
taxlaw-2810	250	21	than	than	ADP
taxlaw-2810	250	22	for	for	ADP
taxlaw-2810	250	23	valuing	value	VERB
taxlaw-2810	250	24	property	property	NOUN
taxlaw-2810	250	25	in	in	ADP
taxlaw-2810	250	26	screening	screen	VERB
taxlaw-2810	250	27	out	out	ADP
taxlaw-2810	250	28	those	those	DET
taxlaw-2810	250	29	aspects	aspect	NOUN
taxlaw-2810	250	30	of	of	ADP
taxlaw-2810	250	31	the	the	DET
taxlaw-2810	250	32	actual	actual	ADJ
taxlaw-2810	250	33	transaction	transaction	NOUN
taxlaw-2810	250	34	that	that	PRON
taxlaw-2810	250	35	may	may	AUX
taxlaw-2810	250	36	have	have	AUX
taxlaw-2810	250	37	led	lead	VERB
taxlaw-2810	250	38	to	to	ADP
taxlaw-2810	250	39	a	a	DET
taxlaw-2810	250	40	27	27	NUM
taxlaw-2810	250	41	22	22	NUM
taxlaw-2810	250	42	fed	fed	PROPN
taxlaw-2810	250	43	.	.	PUNCT
taxlaw-2810	251	1	reg	reg	PROPN
taxlaw-2810	251	2	.	.	PUNCT
taxlaw-2810	252	1	9420	9420	NUM
taxlaw-2810	252	2	(	(	PUNCT
taxlaw-2810	252	3	nov	nov	PROPN
taxlaw-2810	252	4	.	.	PROPN
taxlaw-2810	252	5	26	26	NUM
taxlaw-2810	252	6	,	,	PUNCT
taxlaw-2810	252	7	1957	1957	NUM
taxlaw-2810	252	8	)	)	PUNCT
taxlaw-2810	252	9	(	(	PUNCT
taxlaw-2810	252	10	¶1(b	¶1(b	NUM
taxlaw-2810	252	11	)	)	PUNCT
taxlaw-2810	252	12	)	)	PUNCT
taxlaw-2810	252	13	.	.	PUNCT
taxlaw-2810	253	1	the	the	DET
taxlaw-2810	253	2	1938	1938	NUM
taxlaw-2810	253	3	antecedent	antecedent	NOUN
taxlaw-2810	253	4	to	to	ADP
taxlaw-2810	253	5	the	the	DET
taxlaw-2810	253	6	current	current	ADJ
taxlaw-2810	253	7	treas	treas	PROPN
taxlaw-2810	253	8	.	.	PUNCT
taxlaw-2810	254	1	reg	reg	PROPN
taxlaw-2810	254	2	.	.	PUNCT
taxlaw-2810	255	1	§	§	PROPN
taxlaw-2810	255	2	1.61	1.61	NUM
taxlaw-2810	255	3	-	-	PUNCT
taxlaw-2810	255	4	2(d)(1	2(d)(1	NUM
taxlaw-2810	255	5	)	)	PUNCT
taxlaw-2810	255	6	referred	refer	VERB
taxlaw-2810	255	7	only	only	ADV
taxlaw-2810	255	8	to	to	ADP
taxlaw-2810	255	9	payment	payment	NOUN
taxlaw-2810	255	10	for	for	ADP
taxlaw-2810	255	11	services	service	NOUN
taxlaw-2810	255	12	with	with	ADP
taxlaw-2810	255	13	“	"	PUNCT
taxlaw-2810	255	14	something	something	PRON
taxlaw-2810	255	15	other	other	ADJ
taxlaw-2810	255	16	than	than	ADP
taxlaw-2810	255	17	money	money	NOUN
taxlaw-2810	255	18	”	"	PUNCT
taxlaw-2810	255	19	and	and	CCONJ
taxlaw-2810	255	20	the	the	DET
taxlaw-2810	255	21	“	"	PUNCT
taxlaw-2810	255	22	fair	fair	ADJ
taxlaw-2810	255	23	market	market	NOUN
taxlaw-2810	255	24	value	value	NOUN
taxlaw-2810	255	25	”	"	PUNCT
taxlaw-2810	255	26	of	of	ADP
taxlaw-2810	255	27	the	the	DET
taxlaw-2810	255	28	“	"	PUNCT
taxlaw-2810	255	29	thing	thing	NOUN
taxlaw-2810	255	30	”	"	PUNCT
taxlaw-2810	255	31	taken	take	VERB
taxlaw-2810	255	32	in	in	ADP
taxlaw-2810	255	33	payment	payment	NOUN
taxlaw-2810	255	34	,	,	PUNCT
taxlaw-2810	255	35	”	"	PUNCT
taxlaw-2810	255	36	and	and	CCONJ
taxlaw-2810	255	37	presumed	presume	VERB
taxlaw-2810	255	38	that	that	SCONJ
taxlaw-2810	255	39	,	,	PUNCT
taxlaw-2810	255	40	absent	absent	ADJ
taxlaw-2810	255	41	contrary	contrary	ADJ
taxlaw-2810	255	42	evidence	evidence	NOUN
taxlaw-2810	255	43	,	,	PUNCT
taxlaw-2810	255	44	any	any	DET
taxlaw-2810	255	45	“	"	PUNCT
taxlaw-2810	255	46	stipulated	stipulate	VERB
taxlaw-2810	255	47	price	price	NOUN
taxlaw-2810	255	48	”	"	PUNCT
taxlaw-2810	255	49	for	for	ADP
taxlaw-2810	255	50	services	service	NOUN
taxlaw-2810	255	51	rendered	render	VERB
taxlaw-2810	255	52	was	be	AUX
taxlaw-2810	255	53	the	the	DET
taxlaw-2810	255	54	“	"	PUNCT
taxlaw-2810	255	55	fair	fair	ADJ
taxlaw-2810	255	56	value	value	NOUN
taxlaw-2810	255	57	”	"	PUNCT
taxlaw-2810	255	58	of	of	ADP
taxlaw-2810	255	59	the	the	DET
taxlaw-2810	255	60	compensation	compensation	NOUN
taxlaw-2810	255	61	received	receive	VERB
taxlaw-2810	255	62	.	.	PUNCT
taxlaw-2810	256	1	treas	treas	PROPN
taxlaw-2810	256	2	.	.	PUNCT
taxlaw-2810	257	1	reg	reg	PROPN
taxlaw-2810	257	2	.	.	PUNCT
taxlaw-2810	258	1	§	§	PROPN
taxlaw-2810	258	2	3.22(a)-3	3.22(a)-3	PROPN
taxlaw-2810	258	3	(	(	PUNCT
taxlaw-2810	258	4	1938	1938	NUM
taxlaw-2810	258	5	)	)	PUNCT
taxlaw-2810	258	6	.	.	PUNCT
taxlaw-2810	259	1	28	28	NUM
taxlaw-2810	259	2	treas	trea	NOUN
taxlaw-2810	259	3	.	.	PUNCT
taxlaw-2810	260	1	reg	reg	PROPN
taxlaw-2810	260	2	.	.	PUNCT
taxlaw-2810	261	1	§	§	PROPN
taxlaw-2810	261	2	1.61	1.61	NUM
taxlaw-2810	261	3	-	-	NUM
taxlaw-2810	261	4	2(d)(1	2(d)(1	NUM
taxlaw-2810	261	5	)	)	PUNCT
taxlaw-2810	261	6	.	.	PUNCT
taxlaw-2810	262	1	29	29	NUM
taxlaw-2810	262	2	rev	rev	VERB
taxlaw-2810	262	3	.	.	PUNCT
taxlaw-2810	262	4	rul	rul	NOUN
taxlaw-2810	262	5	.	.	PUNCT
taxlaw-2810	262	6	79	79	NUM
taxlaw-2810	262	7	-	-	SYM
taxlaw-2810	262	8	24	24	NUM
taxlaw-2810	262	9	,	,	PUNCT
taxlaw-2810	262	10	1979	1979	NUM
taxlaw-2810	262	11	-	-	SYM
taxlaw-2810	262	12	1	1	NUM
taxlaw-2810	262	13	c.b	c.b	PROPN
taxlaw-2810	262	14	.	.	PROPN
taxlaw-2810	262	15	60	60	NUM
taxlaw-2810	262	16	.	.	PUNCT
taxlaw-2810	263	1	see	see	AUX
taxlaw-2810	263	2	also	also	ADV
taxlaw-2810	263	3	badell	badell	VERB
taxlaw-2810	263	4	v.	v.	ADP
taxlaw-2810	263	5	comm’r	comm’r	NOUN
taxlaw-2810	263	6	,	,	PUNCT
taxlaw-2810	263	7	80	80	NUM
taxlaw-2810	263	8	t.c.m	t.c.m	NOUN
taxlaw-2810	263	9	.	.	PUNCT
taxlaw-2810	264	1	(	(	PUNCT
taxlaw-2810	264	2	cch	cch	PROPN
taxlaw-2810	264	3	)	)	PUNCT
taxlaw-2810	264	4	422	422	NUM
taxlaw-2810	264	5	,	,	PUNCT
taxlaw-2810	264	6	425	425	NUM
taxlaw-2810	264	7	(	(	PUNCT
taxlaw-2810	264	8	2000	2000	NUM
taxlaw-2810	264	9	)	)	PUNCT
taxlaw-2810	264	10	(	(	PUNCT
taxlaw-2810	264	11	roofing	roofing	NOUN
taxlaw-2810	264	12	services	service	NOUN
taxlaw-2810	264	13	as	as	ADP
taxlaw-2810	264	14	income	income	NOUN
taxlaw-2810	264	15	)	)	PUNCT
taxlaw-2810	264	16	.	.	PUNCT
taxlaw-2810	265	1	30	30	NUM
taxlaw-2810	265	2	treas	trea	NOUN
taxlaw-2810	265	3	.	.	PUNCT
taxlaw-2810	266	1	reg	reg	PROPN
taxlaw-2810	266	2	.	.	PUNCT
taxlaw-2810	267	1	§	§	PROPN
taxlaw-2810	267	2	1.61	1.61	NUM
taxlaw-2810	267	3	-	-	NUM
taxlaw-2810	267	4	2(d)(1	2(d)(1	NUM
taxlaw-2810	267	5	)	)	PUNCT
taxlaw-2810	267	6	.	.	PUNCT
taxlaw-2810	268	1	31	31	NUM
taxlaw-2810	268	2	treas	trea	NOUN
taxlaw-2810	268	3	.	.	PUNCT
taxlaw-2810	269	1	reg	reg	PROPN
taxlaw-2810	269	2	.	.	PUNCT
taxlaw-2810	270	1	§	§	PROPN
taxlaw-2810	270	2	1.61	1.61	NUM
taxlaw-2810	270	3	-	-	SYM
taxlaw-2810	270	4	21(b)(1)-(2	21(b)(1)-(2	NUM
taxlaw-2810	270	5	)	)	PUNCT
taxlaw-2810	270	6	(	(	PUNCT
taxlaw-2810	270	7	as	as	SCONJ
taxlaw-2810	270	8	amended	amend	VERB
taxlaw-2810	270	9	in	in	ADP
taxlaw-2810	270	10	1992	1992	NUM
taxlaw-2810	270	11	)	)	PUNCT
taxlaw-2810	270	12	.	.	PUNCT
taxlaw-2810	271	1	32	32	NUM
taxlaw-2810	271	2	treas	trea	NOUN
taxlaw-2810	271	3	.	.	PUNCT
taxlaw-2810	272	1	reg	reg	PROPN
taxlaw-2810	272	2	.	.	PUNCT
taxlaw-2810	273	1	§	§	PROPN
taxlaw-2810	273	2	1.61	1.61	NUM
taxlaw-2810	273	3	-	-	SYM
taxlaw-2810	273	4	21(b)(5	21(b)(5	NUM
taxlaw-2810	273	5	)	)	PUNCT
taxlaw-2810	273	6	(	(	PUNCT
taxlaw-2810	273	7	specifying	specify	VERB
taxlaw-2810	273	8	how	how	SCONJ
taxlaw-2810	273	9	to	to	PART
taxlaw-2810	273	10	compute	compute	VERB
taxlaw-2810	273	11	fair	fair	ADJ
taxlaw-2810	273	12	market	market	NOUN
taxlaw-2810	273	13	value	value	NOUN
taxlaw-2810	273	14	of	of	ADP
taxlaw-2810	273	15	chauffeur	chauffeur	NOUN
taxlaw-2810	273	16	services	service	NOUN
taxlaw-2810	273	17	provided	provide	VERB
taxlaw-2810	273	18	as	as	ADP
taxlaw-2810	273	19	fringe	fringe	NOUN
taxlaw-2810	273	20	benefit	benefit	NOUN
taxlaw-2810	273	21	)	)	PUNCT
taxlaw-2810	273	22	.	.	PUNCT
taxlaw-2810	274	1	33	33	NUM
taxlaw-2810	274	2	see	see	VERB
taxlaw-2810	274	3	,	,	PUNCT
taxlaw-2810	274	4	e.g.	e.g.	ADV
taxlaw-2810	274	5	,	,	PUNCT
taxlaw-2810	274	6	koons	koons	PROPN
taxlaw-2810	274	7	v.	v.	PROPN
taxlaw-2810	274	8	united	united	PROPN
taxlaw-2810	274	9	states	states	PROPN
taxlaw-2810	274	10	,	,	PUNCT
taxlaw-2810	274	11	315	315	NUM
taxlaw-2810	274	12	f.2d	f.2d	NOUN
taxlaw-2810	274	13	542	542	NUM
taxlaw-2810	274	14	,	,	PUNCT
taxlaw-2810	274	15	545	545	NUM
taxlaw-2810	274	16	(	(	PUNCT
taxlaw-2810	274	17	9th	9th	ADJ
taxlaw-2810	274	18	cir	cir	NOUN
taxlaw-2810	274	19	.	.	PROPN
taxlaw-2810	274	20	1963	1963	NUM
taxlaw-2810	274	21	)	)	PUNCT
taxlaw-2810	274	22	(	(	PUNCT
taxlaw-2810	274	23	upholding	uphold	VERB
taxlaw-2810	274	24	irs	irs	PROPN
taxlaw-2810	274	25	use	use	NOUN
taxlaw-2810	274	26	of	of	ADP
taxlaw-2810	274	27	“	"	PUNCT
taxlaw-2810	274	28	fair	fair	ADJ
taxlaw-2810	274	29	market	market	NOUN
taxlaw-2810	274	30	value	value	NOUN
taxlaw-2810	274	31	”	"	PUNCT
taxlaw-2810	274	32	to	to	PART
taxlaw-2810	274	33	determine	determine	VERB
taxlaw-2810	274	34	cash	cash	NOUN
taxlaw-2810	274	35	value	value	NOUN
taxlaw-2810	274	36	of	of	ADP
taxlaw-2810	274	37	employer	employer	NOUN
taxlaw-2810	274	38	provision	provision	NOUN
taxlaw-2810	274	39	of	of	ADP
taxlaw-2810	274	40	moving	move	VERB
taxlaw-2810	274	41	company	company	NOUN
taxlaw-2810	274	42	services	service	NOUN
taxlaw-2810	274	43	to	to	PART
taxlaw-2810	274	44	transport	transport	VERB
taxlaw-2810	274	45	employee	employee	NOUN
taxlaw-2810	274	46	's	's	PART
taxlaw-2810	274	47	household	household	NOUN
taxlaw-2810	274	48	furniture	furniture	NOUN
taxlaw-2810	274	49	)	)	PUNCT
taxlaw-2810	274	50	;	;	PUNCT
taxlaw-2810	274	51	rooney	rooney	PROPN
taxlaw-2810	274	52	v.	v.	ADP
taxlaw-2810	274	53	comm’r	comm’r	NOUN
taxlaw-2810	274	54	,	,	PUNCT
taxlaw-2810	274	55	88	88	NUM
taxlaw-2810	274	56	t.c	t.c	PROPN
taxlaw-2810	274	57	.	.	PROPN
taxlaw-2810	274	58	523	523	NUM
taxlaw-2810	274	59	,	,	PUNCT
taxlaw-2810	274	60	528	528	NUM
taxlaw-2810	274	61	-	-	SYM
taxlaw-2810	274	62	29	29	NUM
taxlaw-2810	274	63	(	(	PUNCT
taxlaw-2810	274	64	1987	1987	NUM
taxlaw-2810	274	65	)	)	PUNCT
taxlaw-2810	274	66	(	(	PUNCT
taxlaw-2810	274	67	finding	find	VERB
taxlaw-2810	274	68	for	for	ADP
taxlaw-2810	274	69	federal	federal	ADJ
taxlaw-2810	274	70	income	income	NOUN
taxlaw-2810	274	71	tax	tax	NOUN
taxlaw-2810	274	72	purposes	purpose	NOUN
taxlaw-2810	274	73	the	the	DET
taxlaw-2810	274	74	“	"	PUNCT
taxlaw-2810	274	75	fair	fair	ADJ
taxlaw-2810	274	76	market	market	NOUN
taxlaw-2810	274	77	value	value	NOUN
taxlaw-2810	274	78	”	"	PUNCT
taxlaw-2810	274	79	of	of	ADP
taxlaw-2810	274	80	goods	good	NOUN
taxlaw-2810	274	81	and	and	CCONJ
taxlaw-2810	274	82	services	service	NOUN
taxlaw-2810	274	83	received	receive	VERB
taxlaw-2810	274	84	by	by	ADP
taxlaw-2810	274	85	accounting	account	VERB
taxlaw-2810	274	86	firm	firm	NOUN
taxlaw-2810	274	87	to	to	PART
taxlaw-2810	274	88	cover	cover	VERB
taxlaw-2810	274	89	unpaid	unpaid	ADJ
taxlaw-2810	274	90	bills	bill	NOUN
taxlaw-2810	274	91	to	to	PART
taxlaw-2810	274	92	be	be	AUX
taxlaw-2810	274	93	the	the	DET
taxlaw-2810	274	94	prices	price	NOUN
taxlaw-2810	274	95	charged	charge	VERB
taxlaw-2810	274	96	by	by	ADP
taxlaw-2810	274	97	the	the	DET
taxlaw-2810	274	98	firm	firm	NOUN
taxlaw-2810	274	99	's	's	PART
taxlaw-2810	274	100	clients	client	NOUN
taxlaw-2810	274	101	to	to	ADP
taxlaw-2810	274	102	their	their	PRON
taxlaw-2810	274	103	retail	retail	ADJ
taxlaw-2810	274	104	customers	customer	NOUN
taxlaw-2810	274	105	,	,	PUNCT
taxlaw-2810	274	106	and	and	CCONJ
taxlaw-2810	274	107	citing	cite	VERB
taxlaw-2810	274	108	the	the	DET
taxlaw-2810	274	109	willing	willing	ADJ
taxlaw-2810	274	110	-	-	PUNCT
taxlaw-2810	274	111	buyer	buyer	NOUN
taxlaw-2810	274	112	/	/	SYM
taxlaw-2810	274	113	willingseller	willingseller	NOUN
taxlaw-2810	274	114	definition	definition	NOUN
taxlaw-2810	274	115	of	of	ADP
taxlaw-2810	274	116	“	"	PUNCT
taxlaw-2810	274	117	fair	fair	ADJ
taxlaw-2810	274	118	market	market	NOUN
taxlaw-2810	274	119	value	value	NOUN
taxlaw-2810	274	120	”	"	PUNCT
taxlaw-2810	274	121	under	under	ADP
taxlaw-2810	274	122	federal	federal	ADJ
taxlaw-2810	274	123	estate	estate	NOUN
taxlaw-2810	274	124	tax	tax	NOUN
taxlaw-2810	274	125	,	,	PUNCT
taxlaw-2810	274	126	treas	treas	PROPN
taxlaw-2810	274	127	.	.	PUNCT
taxlaw-2810	275	1	reg	reg	PROPN
taxlaw-2810	275	2	.	.	PUNCT
taxlaw-2810	276	1	§	§	PROPN
taxlaw-2810	276	2	20.2031	20.2031	NUM
taxlaw-2810	276	3	-	-	SYM
taxlaw-2810	276	4	1(b	1(b	NUM
taxlaw-2810	276	5	)	)	PUNCT
taxlaw-2810	276	6	(	(	PUNCT
taxlaw-2810	276	7	as	as	SCONJ
taxlaw-2810	276	8	amended	amend	VERB
taxlaw-2810	276	9	in	in	ADP
taxlaw-2810	276	10	1965	1965	NUM
taxlaw-2810	276	11	)	)	PUNCT
taxlaw-2810	276	12	)	)	PUNCT
taxlaw-2810	276	13	.	.	PUNCT
taxlaw-2810	277	1	122	122	NUM
taxlaw-2810	277	2	columbia	columbia	PROPN
taxlaw-2810	277	3	journal	journal	PROPN
taxlaw-2810	277	4	of	of	ADP
taxlaw-2810	277	5	tax	tax	NOUN
taxlaw-2810	277	6	law	law	NOUN
taxlaw-2810	277	7	[	[	X
taxlaw-2810	277	8	vol.3:113	vol.3:113	PROPN
taxlaw-2810	277	9	higher	high	ADJ
taxlaw-2810	277	10	or	or	CCONJ
taxlaw-2810	277	11	lower	low	ADJ
taxlaw-2810	277	12	contract	contract	NOUN
taxlaw-2810	277	13	price	price	NOUN
taxlaw-2810	277	14	.	.	PUNCT
taxlaw-2810	278	1	for	for	ADP
taxlaw-2810	278	2	example	example	NOUN
taxlaw-2810	278	3	,	,	PUNCT
taxlaw-2810	278	4	we	we	PRON
taxlaw-2810	278	5	might	might	AUX
taxlaw-2810	278	6	suppose	suppose	VERB
taxlaw-2810	278	7	that	that	SCONJ
taxlaw-2810	278	8	the	the	DET
taxlaw-2810	278	9	contract	contract	NOUN
taxlaw-2810	278	10	price	price	NOUN
taxlaw-2810	278	11	for	for	ADP
taxlaw-2810	278	12	services	service	NOUN
taxlaw-2810	278	13	exceeds	exceed	VERB
taxlaw-2810	278	14	“	"	PUNCT
taxlaw-2810	278	15	fair	fair	ADJ
taxlaw-2810	278	16	market	market	NOUN
taxlaw-2810	278	17	value	value	NOUN
taxlaw-2810	278	18	”	"	PUNCT
taxlaw-2810	278	19	where	where	SCONJ
taxlaw-2810	278	20	a	a	DET
taxlaw-2810	278	21	restaurant	restaurant	NOUN
taxlaw-2810	278	22	owner	owner	NOUN
taxlaw-2810	278	23	's	's	PART
taxlaw-2810	278	24	sister	sister	NOUN
taxlaw-2810	278	25	pressures	pressure	VERB
taxlaw-2810	278	26	the	the	DET
taxlaw-2810	278	27	owner	owner	NOUN
taxlaw-2810	278	28	to	to	PART
taxlaw-2810	278	29	hire	hire	VERB
taxlaw-2810	278	30	his	his	PRON
taxlaw-2810	278	31	nephew	nephew	NOUN
taxlaw-2810	278	32	as	as	SCONJ
taxlaw-2810	278	33	wait	wait	VERB
taxlaw-2810	278	34	staff	staff	NOUN
taxlaw-2810	278	35	for	for	ADP
taxlaw-2810	278	36	wages	wage	NOUN
taxlaw-2810	278	37	higher	high	ADJ
taxlaw-2810	278	38	than	than	ADP
taxlaw-2810	278	39	what	what	PRON
taxlaw-2810	278	40	that	that	DET
taxlaw-2810	278	41	owner	owner	NOUN
taxlaw-2810	278	42	could	could	AUX
taxlaw-2810	278	43	have	have	AUX
taxlaw-2810	278	44	paid	pay	VERB
taxlaw-2810	278	45	a	a	DET
taxlaw-2810	278	46	stranger	stranger	NOUN
taxlaw-2810	278	47	to	to	PART
taxlaw-2810	278	48	do	do	VERB
taxlaw-2810	278	49	the	the	DET
taxlaw-2810	278	50	same	same	ADJ
taxlaw-2810	278	51	work	work	NOUN
taxlaw-2810	278	52	.	.	PUNCT
taxlaw-2810	279	1	more	more	ADV
taxlaw-2810	279	2	importantly	importantly	ADV
taxlaw-2810	279	3	,	,	PUNCT
taxlaw-2810	279	4	the	the	DET
taxlaw-2810	279	5	“	"	PUNCT
taxlaw-2810	279	6	fair	fair	ADJ
taxlaw-2810	279	7	market	market	NOUN
taxlaw-2810	279	8	value	value	NOUN
taxlaw-2810	279	9	”	"	PUNCT
taxlaw-2810	279	10	concept	concept	NOUN
taxlaw-2810	279	11	also	also	ADV
taxlaw-2810	279	12	requires	require	VERB
taxlaw-2810	279	13	accounting	account	VERB
taxlaw-2810	279	14	for	for	ADP
taxlaw-2810	279	15	federal	federal	ADJ
taxlaw-2810	279	16	and	and	CCONJ
taxlaw-2810	279	17	state	state	NOUN
taxlaw-2810	279	18	laws	law	NOUN
taxlaw-2810	279	19	that	that	PRON
taxlaw-2810	279	20	affect	affect	VERB
taxlaw-2810	279	21	the	the	DET
taxlaw-2810	279	22	contract	contract	NOUN
taxlaw-2810	279	23	price	price	NOUN
taxlaw-2810	279	24	for	for	ADP
taxlaw-2810	279	25	labor	labor	NOUN
taxlaw-2810	279	26	.	.	PUNCT
taxlaw-2810	280	1	federal	federal	ADJ
taxlaw-2810	280	2	and	and	CCONJ
taxlaw-2810	280	3	state	state	NOUN
taxlaw-2810	280	4	wage	wage	NOUN
taxlaw-2810	280	5	and	and	CCONJ
taxlaw-2810	280	6	hour	hour	NOUN
taxlaw-2810	280	7	statutes	statute	NOUN
taxlaw-2810	280	8	impose	impose	VERB
taxlaw-2810	280	9	a	a	DET
taxlaw-2810	280	10	price	price	NOUN
taxlaw-2810	280	11	floor	floor	NOUN
taxlaw-2810	280	12	in	in	ADP
taxlaw-2810	280	13	labor	labor	NOUN
taxlaw-2810	280	14	markets	market	NOUN
taxlaw-2810	280	15	,	,	PUNCT
taxlaw-2810	280	16	much	much	ADV
taxlaw-2810	280	17	as	as	SCONJ
taxlaw-2810	280	18	government	government	NOUN
taxlaw-2810	280	19	price	price	NOUN
taxlaw-2810	280	20	floors	floor	NOUN
taxlaw-2810	280	21	exist	exist	VERB
taxlaw-2810	280	22	for	for	ADP
taxlaw-2810	280	23	certain	certain	ADJ
taxlaw-2810	280	24	commodities	commodity	NOUN
taxlaw-2810	280	25	,	,	PUNCT
taxlaw-2810	280	26	such	such	ADJ
taxlaw-2810	280	27	as	as	ADP
taxlaw-2810	280	28	cow	cow	NOUN
taxlaw-2810	280	29	's	's	PART
taxlaw-2810	280	30	milk	milk	NOUN
taxlaw-2810	280	31	.	.	PUNCT
taxlaw-2810	281	1	34	34	NUM
taxlaw-2810	281	2	federal	federal	ADJ
taxlaw-2810	281	3	employment	employment	NOUN
taxlaw-2810	281	4	discrimination	discrimination	NOUN
taxlaw-2810	281	5	statutes	statute	NOUN
taxlaw-2810	281	6	prohibit	prohibit	VERB
taxlaw-2810	281	7	wage	wage	NOUN
taxlaw-2810	281	8	discrimination	discrimination	NOUN
taxlaw-2810	281	9	with	with	ADP
taxlaw-2810	281	10	respect	respect	NOUN
taxlaw-2810	281	11	to	to	ADP
taxlaw-2810	281	12	certain	certain	ADJ
taxlaw-2810	281	13	worker	worker	NOUN
taxlaw-2810	281	14	characteristics	characteristic	NOUN
taxlaw-2810	281	15	.	.	PUNCT
taxlaw-2810	282	1	these	these	DET
taxlaw-2810	282	2	laws	law	NOUN
taxlaw-2810	282	3	matter	matter	VERB
taxlaw-2810	282	4	,	,	PUNCT
taxlaw-2810	282	5	because	because	SCONJ
taxlaw-2810	282	6	“	"	PUNCT
taxlaw-2810	282	7	fair	fair	ADJ
taxlaw-2810	282	8	market	market	NOUN
taxlaw-2810	282	9	value	value	NOUN
taxlaw-2810	282	10	”	"	PUNCT
taxlaw-2810	282	11	seems	seem	VERB
taxlaw-2810	282	12	to	to	PART
taxlaw-2810	282	13	require	require	VERB
taxlaw-2810	282	14	imagining	imagining	NOUN
taxlaw-2810	282	15	,	,	PUNCT
taxlaw-2810	282	16	as	as	ADP
taxlaw-2810	282	17	part	part	NOUN
taxlaw-2810	282	18	of	of	ADP
taxlaw-2810	282	19	the	the	DET
taxlaw-2810	282	20	hypothetical	hypothetical	ADJ
taxlaw-2810	282	21	arm's	arm'	NOUN
taxlaw-2810	282	22	-	-	PUNCT
taxlaw-2810	282	23	length	length	NOUN
taxlaw-2810	282	24	transaction	transaction	NOUN
taxlaw-2810	282	25	,	,	PUNCT
taxlaw-2810	282	26	that	that	SCONJ
taxlaw-2810	282	27	the	the	DET
taxlaw-2810	282	28	hypothetical	hypothetical	ADJ
taxlaw-2810	282	29	buyer	buyer	NOUN
taxlaw-2810	282	30	and	and	CCONJ
taxlaw-2810	282	31	seller	seller	NOUN
taxlaw-2810	282	32	complete	complete	VERB
taxlaw-2810	282	33	the	the	DET
taxlaw-2810	282	34	transaction	transaction	NOUN
taxlaw-2810	282	35	without	without	ADP
taxlaw-2810	282	36	violating	violate	VERB
taxlaw-2810	282	37	the	the	DET
taxlaw-2810	282	38	legislated	legislate	VERB
taxlaw-2810	282	39	price	price	NOUN
taxlaw-2810	282	40	floor	floor	NOUN
taxlaw-2810	282	41	or	or	CCONJ
taxlaw-2810	282	42	wage	wage	NOUN
taxlaw-2810	282	43	-	-	PUNCT
taxlaw-2810	282	44	discrimination	discrimination	NOUN
taxlaw-2810	282	45	prohibitions	prohibition	NOUN
taxlaw-2810	282	46	.	.	PUNCT
taxlaw-2810	283	1	for	for	ADP
taxlaw-2810	283	2	example	example	NOUN
taxlaw-2810	283	3	,	,	PUNCT
taxlaw-2810	283	4	a	a	DET
taxlaw-2810	283	5	sale	sale	NOUN
taxlaw-2810	283	6	price	price	NOUN
taxlaw-2810	283	7	below	below	ADP
taxlaw-2810	283	8	a	a	DET
taxlaw-2810	283	9	price	price	NOUN
taxlaw-2810	283	10	floor	floor	NOUN
taxlaw-2810	283	11	set	set	VERB
taxlaw-2810	283	12	by	by	ADP
taxlaw-2810	283	13	a	a	DET
taxlaw-2810	283	14	minimum	minimum	NOUN
taxlaw-2810	283	15	wage	wage	NOUN
taxlaw-2810	283	16	statute	statute	NOUN
taxlaw-2810	283	17	seems	seem	VERB
taxlaw-2810	283	18	to	to	PART
taxlaw-2810	283	19	suggest	suggest	VERB
taxlaw-2810	283	20	that	that	SCONJ
taxlaw-2810	283	21	the	the	DET
taxlaw-2810	283	22	seller	seller	NOUN
taxlaw-2810	283	23	was	be	AUX
taxlaw-2810	283	24	“	"	PUNCT
taxlaw-2810	283	25	under	under	ADP
taxlaw-2810	283	26	[	[	NOUN
taxlaw-2810	283	27	a	a	DET
taxlaw-2810	283	28	]	]	X
taxlaw-2810	283	29	compulsion	compulsion	NOUN
taxlaw-2810	283	30	”	"	PUNCT
taxlaw-2810	283	31	to	to	PART
taxlaw-2810	283	32	sell	sell	VERB
taxlaw-2810	283	33	at	at	ADP
taxlaw-2810	283	34	that	that	DET
taxlaw-2810	283	35	price	price	NOUN
taxlaw-2810	283	36	,	,	PUNCT
taxlaw-2810	283	37	because	because	SCONJ
taxlaw-2810	283	38	the	the	DET
taxlaw-2810	283	39	“	"	PUNCT
taxlaw-2810	283	40	fair	fair	ADJ
taxlaw-2810	283	41	market	market	NOUN
taxlaw-2810	283	42	value	value	NOUN
taxlaw-2810	283	43	”	"	PUNCT
taxlaw-2810	283	44	concept	concept	NOUN
taxlaw-2810	283	45	requires	require	VERB
taxlaw-2810	283	46	imagining	imagine	VERB
taxlaw-2810	283	47	hypothetical	hypothetical	ADJ
taxlaw-2810	283	48	sellers	seller	NOUN
taxlaw-2810	283	49	that	that	PRON
taxlaw-2810	283	50	aim	aim	VERB
taxlaw-2810	283	51	to	to	PART
taxlaw-2810	283	52	maximize	maximize	VERB
taxlaw-2810	283	53	sale	sale	NOUN
taxlaw-2810	283	54	price	price	NOUN
taxlaw-2810	283	55	35	35	NUM
taxlaw-2810	283	56	and	and	CCONJ
taxlaw-2810	283	57	that	that	PRON
taxlaw-2810	283	58	have	have	VERB
taxlaw-2810	283	59	“	"	PUNCT
taxlaw-2810	283	60	reasonable	reasonable	ADJ
taxlaw-2810	283	61	knowledge	knowledge	NOUN
taxlaw-2810	283	62	of	of	ADP
taxlaw-2810	283	63	the	the	DET
taxlaw-2810	283	64	relevant	relevant	ADJ
taxlaw-2810	283	65	facts	fact	NOUN
taxlaw-2810	283	66	,	,	PUNCT
taxlaw-2810	283	67	”	"	PUNCT
taxlaw-2810	283	68	here	here	ADV
taxlaw-2810	283	69	the	the	DET
taxlaw-2810	283	70	minimum	minimum	ADJ
taxlaw-2810	283	71	sale	sale	NOUN
taxlaw-2810	283	72	price	price	NOUN
taxlaw-2810	283	73	set	set	VERB
taxlaw-2810	283	74	by	by	ADP
taxlaw-2810	283	75	applicable	applicable	ADJ
taxlaw-2810	283	76	wage	wage	NOUN
taxlaw-2810	283	77	and	and	CCONJ
taxlaw-2810	283	78	hour	hour	NOUN
taxlaw-2810	283	79	statutes	statute	NOUN
taxlaw-2810	283	80	.	.	PUNCT
taxlaw-2810	284	1	if	if	SCONJ
taxlaw-2810	284	2	so	so	ADV
taxlaw-2810	284	3	,	,	PUNCT
taxlaw-2810	284	4	the	the	DET
taxlaw-2810	284	5	price	price	NOUN
taxlaw-2810	284	6	floor	floor	NOUN
taxlaw-2810	284	7	set	set	VERB
taxlaw-2810	284	8	by	by	ADP
taxlaw-2810	284	9	minimum	minimum	NOUN
taxlaw-2810	284	10	wage	wage	NOUN
taxlaw-2810	284	11	law	law	NOUN
taxlaw-2810	284	12	determines	determine	VERB
taxlaw-2810	284	13	the	the	DET
taxlaw-2810	284	14	minimum	minimum	ADJ
taxlaw-2810	284	15	cash	cash	NOUN
taxlaw-2810	284	16	value	value	NOUN
taxlaw-2810	284	17	of	of	ADP
taxlaw-2810	284	18	services	service	NOUN
taxlaw-2810	284	19	generated	generate	VERB
taxlaw-2810	284	20	by	by	ADP
taxlaw-2810	284	21	the	the	DET
taxlaw-2810	284	22	“	"	PUNCT
taxlaw-2810	284	23	fair	fair	ADJ
taxlaw-2810	284	24	market	market	NOUN
taxlaw-2810	284	25	value	value	NOUN
taxlaw-2810	284	26	”	"	PUNCT
taxlaw-2810	284	27	inquiry	inquiry	NOUN
taxlaw-2810	284	28	,	,	PUNCT
taxlaw-2810	284	29	precisely	precisely	ADV
taxlaw-2810	284	30	because	because	SCONJ
taxlaw-2810	284	31	at	at	ADP
taxlaw-2810	284	32	the	the	DET
taxlaw-2810	284	33	time	time	NOUN
taxlaw-2810	284	34	of	of	ADP
taxlaw-2810	284	35	the	the	DET
taxlaw-2810	284	36	actual	actual	ADJ
taxlaw-2810	284	37	transaction	transaction	NOUN
taxlaw-2810	284	38	,	,	PUNCT
taxlaw-2810	284	39	that	that	DET
taxlaw-2810	284	40	price	price	NOUN
taxlaw-2810	284	41	floor	floor	NOUN
taxlaw-2810	284	42	applied	apply	VERB
taxlaw-2810	284	43	generally	generally	ADV
taxlaw-2810	284	44	to	to	ADP
taxlaw-2810	284	45	all	all	DET
taxlaw-2810	284	46	buyers	buyer	NOUN
taxlaw-2810	284	47	and	and	CCONJ
taxlaw-2810	284	48	sellers	seller	NOUN
taxlaw-2810	284	49	of	of	ADP
taxlaw-2810	284	50	those	those	DET
taxlaw-2810	284	51	services	service	NOUN
taxlaw-2810	284	52	.	.	PUNCT
taxlaw-2810	285	1	to	to	PART
taxlaw-2810	285	2	illustrate	illustrate	VERB
taxlaw-2810	285	3	,	,	PUNCT
taxlaw-2810	285	4	suppose	suppose	VERB
taxlaw-2810	285	5	again	again	ADV
taxlaw-2810	285	6	that	that	SCONJ
taxlaw-2810	285	7	an	an	DET
taxlaw-2810	285	8	employer	employer	NOUN
taxlaw-2810	285	9	promises	promise	VERB
taxlaw-2810	285	10	$	$	SYM
taxlaw-2810	285	11	100	100	NUM
taxlaw-2810	285	12	in	in	ADP
taxlaw-2810	285	13	exchange	exchange	NOUN
taxlaw-2810	285	14	for	for	ADP
taxlaw-2810	285	15	certain	certain	ADJ
taxlaw-2810	285	16	services	service	NOUN
taxlaw-2810	285	17	,	,	PUNCT
taxlaw-2810	285	18	but	but	CCONJ
taxlaw-2810	285	19	pays	pay	VERB
taxlaw-2810	285	20	only	only	ADV
taxlaw-2810	285	21	$	$	SYM
taxlaw-2810	285	22	45	45	NUM
taxlaw-2810	285	23	.	.	PUNCT
taxlaw-2810	286	1	before	before	ADV
taxlaw-2810	286	2	,	,	PUNCT
taxlaw-2810	286	3	we	we	PRON
taxlaw-2810	286	4	had	have	AUX
taxlaw-2810	286	5	assumed	assume	VERB
taxlaw-2810	286	6	that	that	SCONJ
taxlaw-2810	286	7	$	$	SYM
taxlaw-2810	286	8	100	100	NUM
taxlaw-2810	286	9	was	be	AUX
taxlaw-2810	286	10	the	the	DET
taxlaw-2810	286	11	cash	cash	NOUN
taxlaw-2810	286	12	value	value	NOUN
taxlaw-2810	286	13	of	of	ADP
taxlaw-2810	286	14	those	those	DET
taxlaw-2810	286	15	services	service	NOUN
taxlaw-2810	286	16	,	,	PUNCT
taxlaw-2810	286	17	and	and	CCONJ
taxlaw-2810	286	18	from	from	ADP
taxlaw-2810	286	19	there	there	ADV
taxlaw-2810	286	20	concluded	conclude	VERB
taxlaw-2810	286	21	that	that	SCONJ
taxlaw-2810	286	22	the	the	DET
taxlaw-2810	286	23	employer	employer	NOUN
taxlaw-2810	286	24	had	have	AUX
taxlaw-2810	286	25	gained	gain	VERB
taxlaw-2810	286	26	$	$	SYM
taxlaw-2810	286	27	55	55	NUM
taxlaw-2810	286	28	in	in	ADP
taxlaw-2810	286	29	gross	gross	ADJ
taxlaw-2810	286	30	income	income	NOUN
taxlaw-2810	286	31	.	.	PUNCT
taxlaw-2810	287	1	if	if	SCONJ
taxlaw-2810	287	2	,	,	PUNCT
taxlaw-2810	287	3	however	however	ADV
taxlaw-2810	287	4	,	,	PUNCT
taxlaw-2810	287	5	the	the	DET
taxlaw-2810	287	6	applicable	applicable	ADJ
taxlaw-2810	287	7	minimum	minimum	NOUN
taxlaw-2810	287	8	wage	wage	NOUN
taxlaw-2810	287	9	statute	statute	NOUN
taxlaw-2810	287	10	had	have	AUX
taxlaw-2810	287	11	required	require	VERB
taxlaw-2810	287	12	the	the	DET
taxlaw-2810	287	13	employer	employer	NOUN
taxlaw-2810	287	14	to	to	PART
taxlaw-2810	287	15	pay	pay	VERB
taxlaw-2810	287	16	at	at	ADV
taxlaw-2810	287	17	least	least	ADV
taxlaw-2810	287	18	$	$	SYM
taxlaw-2810	287	19	120	120	NUM
taxlaw-2810	287	20	at	at	ADP
taxlaw-2810	287	21	that	that	DET
taxlaw-2810	287	22	time	time	NOUN
taxlaw-2810	287	23	,	,	PUNCT
taxlaw-2810	287	24	then	then	ADV
taxlaw-2810	287	25	no	no	ADV
taxlaw-2810	287	26	matter	matter	ADV
taxlaw-2810	287	27	what	what	PRON
taxlaw-2810	287	28	the	the	DET
taxlaw-2810	287	29	employer	employer	NOUN
taxlaw-2810	287	30	actually	actually	ADV
taxlaw-2810	287	31	promised	promise	VERB
taxlaw-2810	287	32	to	to	PART
taxlaw-2810	287	33	pay	pay	VERB
taxlaw-2810	287	34	,	,	PUNCT
taxlaw-2810	287	35	the	the	DET
taxlaw-2810	287	36	employer	employer	NOUN
taxlaw-2810	287	37	has	have	AUX
taxlaw-2810	287	38	gained	gain	VERB
taxlaw-2810	287	39	at	at	ADV
taxlaw-2810	287	40	least	least	ADV
taxlaw-2810	287	41	$	$	SYM
taxlaw-2810	287	42	75	75	NUM
taxlaw-2810	287	43	in	in	ADP
taxlaw-2810	287	44	gross	gross	ADJ
taxlaw-2810	287	45	income	income	NOUN
taxlaw-2810	287	46	.	.	PUNCT
taxlaw-2810	288	1	similarly	similarly	ADV
taxlaw-2810	288	2	,	,	PUNCT
taxlaw-2810	288	3	where	where	SCONJ
taxlaw-2810	288	4	the	the	DET
taxlaw-2810	288	5	restaurant	restaurant	NOUN
taxlaw-2810	288	6	owner	owner	NOUN
taxlaw-2810	288	7	hires	hire	VERB
taxlaw-2810	288	8	a	a	DET
taxlaw-2810	288	9	woman	woman	NOUN
taxlaw-2810	288	10	as	as	ADP
taxlaw-2810	288	11	a	a	DET
taxlaw-2810	288	12	waiter	waiter	NOUN
taxlaw-2810	288	13	for	for	ADP
taxlaw-2810	288	14	wages	wage	NOUN
taxlaw-2810	288	15	lower	low	ADJ
taxlaw-2810	288	16	than	than	ADP
taxlaw-2810	288	17	what	what	PRON
taxlaw-2810	288	18	that	that	DET
taxlaw-2810	288	19	owner	owner	NOUN
taxlaw-2810	288	20	would	would	AUX
taxlaw-2810	288	21	have	have	AUX
taxlaw-2810	288	22	had	have	AUX
taxlaw-2810	288	23	to	to	PART
taxlaw-2810	288	24	pay	pay	VERB
taxlaw-2810	288	25	a	a	DET
taxlaw-2810	288	26	man	man	NOUN
taxlaw-2810	288	27	to	to	PART
taxlaw-2810	288	28	do	do	VERB
taxlaw-2810	288	29	the	the	DET
taxlaw-2810	288	30	same	same	ADJ
taxlaw-2810	288	31	work	work	NOUN
taxlaw-2810	288	32	,	,	PUNCT
taxlaw-2810	288	33	the	the	DET
taxlaw-2810	288	34	contract	contract	NOUN
taxlaw-2810	288	35	price	price	NOUN
taxlaw-2810	288	36	for	for	ADP
taxlaw-2810	288	37	those	those	DET
taxlaw-2810	288	38	services	service	NOUN
taxlaw-2810	288	39	falls	fall	VERB
taxlaw-2810	288	40	below	below	ADP
taxlaw-2810	288	41	“	"	PUNCT
taxlaw-2810	288	42	fair	fair	ADJ
taxlaw-2810	288	43	market	market	NOUN
taxlaw-2810	288	44	value	value	NOUN
taxlaw-2810	288	45	,	,	PUNCT
taxlaw-2810	288	46	”	"	PUNCT
taxlaw-2810	288	47	if	if	SCONJ
taxlaw-2810	288	48	that	that	DET
taxlaw-2810	288	49	concept	concept	NOUN
taxlaw-2810	288	50	requires	require	VERB
taxlaw-2810	288	51	us	we	PRON
taxlaw-2810	288	52	to	to	PART
taxlaw-2810	288	53	screen	screen	VERB
taxlaw-2810	288	54	out	out	ADP
taxlaw-2810	288	55	any	any	DET
taxlaw-2810	288	56	illegal	illegal	ADJ
taxlaw-2810	288	57	labor	labor	NOUN
taxlaw-2810	288	58	market	market	NOUN
taxlaw-2810	288	59	disadvantage	disadvantage	NOUN
taxlaw-2810	288	60	that	that	SCONJ
taxlaw-2810	288	61	hypothetical	hypothetical	ADJ
taxlaw-2810	288	62	female	female	ADJ
taxlaw-2810	288	63	sellers	seller	NOUN
taxlaw-2810	288	64	of	of	ADP
taxlaw-2810	288	65	labor	labor	NOUN
taxlaw-2810	288	66	have	have	VERB
taxlaw-2810	288	67	because	because	SCONJ
taxlaw-2810	288	68	they	they	PRON
taxlaw-2810	288	69	are	be	AUX
taxlaw-2810	288	70	women	woman	NOUN
taxlaw-2810	288	71	.	.	PUNCT
taxlaw-2810	289	1	thus	thus	ADV
taxlaw-2810	289	2	,	,	PUNCT
taxlaw-2810	289	3	if	if	SCONJ
taxlaw-2810	289	4	the	the	DET
taxlaw-2810	289	5	equal	equal	ADJ
taxlaw-2810	289	6	pay	pay	NOUN
taxlaw-2810	289	7	act	act	PROPN
taxlaw-2810	289	8	36	36	NUM
taxlaw-2810	289	9	forbids	forbid	VERB
taxlaw-2810	289	10	paying	pay	VERB
taxlaw-2810	289	11	the	the	DET
taxlaw-2810	289	12	female	female	ADJ
taxlaw-2810	289	13	waiter	waiter	NOUN
taxlaw-2810	289	14	less	less	ADJ
taxlaw-2810	289	15	than	than	ADP
taxlaw-2810	289	16	current	current	ADJ
taxlaw-2810	289	17	male	male	ADJ
taxlaw-2810	289	18	waiter	waiter	NOUN
taxlaw-2810	289	19	employees	employee	NOUN
taxlaw-2810	289	20	to	to	PART
taxlaw-2810	289	21	do	do	VERB
taxlaw-2810	289	22	the	the	DET
taxlaw-2810	289	23	same	same	ADJ
taxlaw-2810	289	24	work	work	NOUN
taxlaw-2810	289	25	,	,	PUNCT
taxlaw-2810	289	26	then	then	ADV
taxlaw-2810	289	27	a	a	DET
taxlaw-2810	289	28	contract	contract	NOUN
taxlaw-2810	289	29	price	price	NOUN
taxlaw-2810	289	30	that	that	PRON
taxlaw-2810	289	31	falls	fall	VERB
taxlaw-2810	289	32	below	below	ADP
taxlaw-2810	289	33	the	the	DET
taxlaw-2810	289	34	male	male	ADJ
taxlaw-2810	289	35	waiters	waiter	NOUN
taxlaw-2810	289	36	'	'	PART
taxlaw-2810	289	37	wages	wage	NOUN
taxlaw-2810	289	38	may	may	AUX
taxlaw-2810	289	39	fall	fall	VERB
taxlaw-2810	289	40	below	below	ADP
taxlaw-2810	289	41	“	"	PUNCT
taxlaw-2810	289	42	fair	fair	ADJ
taxlaw-2810	289	43	market	market	NOUN
taxlaw-2810	289	44	value	value	NOUN
taxlaw-2810	289	45	,	,	PUNCT
taxlaw-2810	289	46	”	"	PUNCT
taxlaw-2810	289	47	because	because	SCONJ
taxlaw-2810	289	48	“	"	PUNCT
taxlaw-2810	289	49	fair	fair	ADJ
taxlaw-2810	289	50	market	market	NOUN
taxlaw-2810	289	51	value	value	NOUN
taxlaw-2810	289	52	”	"	PUNCT
taxlaw-2810	289	53	assumes	assume	VERB
taxlaw-2810	289	54	,	,	PUNCT
taxlaw-2810	289	55	again	again	ADV
taxlaw-2810	289	56	,	,	PUNCT
taxlaw-2810	289	57	that	that	SCONJ
taxlaw-2810	289	58	sellers	seller	NOUN
taxlaw-2810	289	59	aim	aim	VERB
taxlaw-2810	289	60	to	to	PART
taxlaw-2810	289	61	maximize	maximize	VERB
taxlaw-2810	289	62	sale	sale	NOUN
taxlaw-2810	289	63	price	price	NOUN
taxlaw-2810	289	64	and	and	CCONJ
taxlaw-2810	289	65	have	have	VERB
taxlaw-2810	289	66	“	"	PUNCT
taxlaw-2810	289	67	reasonable	reasonable	ADJ
taxlaw-2810	289	68	knowledge	knowledge	NOUN
taxlaw-2810	289	69	of	of	ADP
taxlaw-2810	289	70	the	the	DET
taxlaw-2810	289	71	relevant	relevant	ADJ
taxlaw-2810	289	72	facts	fact	NOUN
taxlaw-2810	289	73	,	,	PUNCT
taxlaw-2810	289	74	”	"	PUNCT
taxlaw-2810	289	75	here	here	ADV
taxlaw-2810	289	76	how	how	SCONJ
taxlaw-2810	289	77	much	much	ADJ
taxlaw-2810	289	78	the	the	DET
taxlaw-2810	289	79	male	male	ADJ
taxlaw-2810	289	80	waiters	waiter	NOUN
taxlaw-2810	289	81	receive	receive	VERB
taxlaw-2810	289	82	in	in	ADP
taxlaw-2810	289	83	wages	wage	NOUN
taxlaw-2810	289	84	and	and	CCONJ
taxlaw-2810	289	85	that	that	SCONJ
taxlaw-2810	289	86	any	any	DET
taxlaw-2810	289	87	contract	contract	NOUN
taxlaw-2810	289	88	price	price	NOUN
taxlaw-2810	289	89	below	below	ADP
taxlaw-2810	289	90	that	that	DET
taxlaw-2810	289	91	amount	amount	NOUN
taxlaw-2810	289	92	violates	violate	VERB
taxlaw-2810	289	93	the	the	DET
taxlaw-2810	289	94	equal	equal	ADJ
taxlaw-2810	289	95	pay	pay	NOUN
taxlaw-2810	289	96	act	act	PROPN
taxlaw-2810	289	97	.	.	PUNCT
taxlaw-2810	290	1	this	this	DET
taxlaw-2810	290	2	analysis	analysis	NOUN
taxlaw-2810	290	3	is	be	AUX
taxlaw-2810	290	4	consistent	consistent	ADJ
taxlaw-2810	290	5	with	with	ADP
taxlaw-2810	290	6	how	how	SCONJ
taxlaw-2810	290	7	“	"	PUNCT
taxlaw-2810	290	8	fair	fair	ADJ
taxlaw-2810	290	9	market	market	NOUN
taxlaw-2810	290	10	value	value	NOUN
taxlaw-2810	290	11	”	"	PUNCT
taxlaw-2810	290	12	is	be	AUX
taxlaw-2810	290	13	usually	usually	ADV
taxlaw-2810	290	14	applied	apply	VERB
taxlaw-2810	290	15	to	to	ADP
taxlaw-2810	290	16	property	property	NOUN
taxlaw-2810	290	17	so	so	SCONJ
taxlaw-2810	290	18	as	as	SCONJ
taxlaw-2810	290	19	to	to	PART
taxlaw-2810	290	20	account	account	VERB
taxlaw-2810	290	21	for	for	ADP
taxlaw-2810	290	22	statutes	statute	NOUN
taxlaw-2810	290	23	or	or	CCONJ
taxlaw-2810	290	24	regulations	regulation	NOUN
taxlaw-2810	290	25	that	that	PRON
taxlaw-2810	290	26	restrict	restrict	VERB
taxlaw-2810	290	27	the	the	DET
taxlaw-2810	290	28	use	use	NOUN
taxlaw-2810	290	29	or	or	CCONJ
taxlaw-2810	290	30	sale	sale	NOUN
taxlaw-2810	290	31	of	of	ADP
taxlaw-2810	290	32	that	that	PRON
taxlaw-2810	290	33	34	34	NUM
taxlaw-2810	290	34	for	for	ADP
taxlaw-2810	290	35	brief	brief	ADJ
taxlaw-2810	290	36	discussion	discussion	NOUN
taxlaw-2810	290	37	,	,	PUNCT
taxlaw-2810	290	38	see	see	VERB
taxlaw-2810	290	39	milk	milk	NOUN
taxlaw-2810	290	40	indus	indus	PROPN
taxlaw-2810	290	41	.	.	PUNCT
taxlaw-2810	291	1	found	find	VERB
taxlaw-2810	291	2	.	.	PUNCT
taxlaw-2810	292	1	v.	v.	PROPN
taxlaw-2810	292	2	glickman	glickman	PROPN
taxlaw-2810	292	3	,	,	PUNCT
taxlaw-2810	292	4	949	949	NUM
taxlaw-2810	292	5	f.	f.	PROPN
taxlaw-2810	292	6	supp	supp	PROPN
taxlaw-2810	292	7	.	.	PUNCT
taxlaw-2810	292	8	882	882	NUM
taxlaw-2810	292	9	,	,	PUNCT
taxlaw-2810	292	10	885	885	NUM
taxlaw-2810	292	11	-	-	SYM
taxlaw-2810	292	12	88	88	NUM
taxlaw-2810	292	13	(	(	PUNCT
taxlaw-2810	292	14	d.d.c	d.d.c	PROPN
taxlaw-2810	292	15	.	.	PROPN
taxlaw-2810	292	16	1996	1996	NUM
taxlaw-2810	292	17	)	)	PUNCT
taxlaw-2810	292	18	.	.	PUNCT
taxlaw-2810	293	1	35	35	NUM
taxlaw-2810	293	2	for	for	ADP
taxlaw-2810	293	3	“	"	PUNCT
taxlaw-2810	293	4	fair	fair	ADJ
taxlaw-2810	293	5	market	market	NOUN
taxlaw-2810	293	6	value	value	NOUN
taxlaw-2810	293	7	”	"	PUNCT
taxlaw-2810	293	8	of	of	ADP
taxlaw-2810	293	9	property	property	NOUN
taxlaw-2810	294	1	,	,	PUNCT
taxlaw-2810	294	2	the	the	DET
taxlaw-2810	294	3	tax	tax	NOUN
taxlaw-2810	294	4	court	court	NOUN
taxlaw-2810	294	5	has	have	AUX
taxlaw-2810	294	6	sometimes	sometimes	ADV
taxlaw-2810	294	7	expressed	express	VERB
taxlaw-2810	294	8	this	this	DET
taxlaw-2810	294	9	intuition	intuition	NOUN
taxlaw-2810	294	10	.	.	PUNCT
taxlaw-2810	295	1	see	see	VERB
taxlaw-2810	295	2	dillard	dillard	NOUN
taxlaw-2810	295	3	v.	v.	ADP
taxlaw-2810	295	4	comm’r	comm’r	NOUN
taxlaw-2810	295	5	,	,	PUNCT
taxlaw-2810	295	6	20	20	NUM
taxlaw-2810	295	7	t.c.m	t.c.m	NOUN
taxlaw-2810	295	8	.	.	PUNCT
taxlaw-2810	296	1	(	(	PUNCT
taxlaw-2810	296	2	cch	cch	NOUN
taxlaw-2810	296	3	)	)	PUNCT
taxlaw-2810	296	4	137	137	NUM
taxlaw-2810	296	5	,	,	PUNCT
taxlaw-2810	296	6	143	143	NUM
taxlaw-2810	296	7	(	(	PUNCT
taxlaw-2810	296	8	1961	1961	NUM
taxlaw-2810	296	9	)	)	PUNCT
taxlaw-2810	296	10	(	(	PUNCT
taxlaw-2810	296	11	“	"	PUNCT
taxlaw-2810	296	12	fair	fair	ADJ
taxlaw-2810	296	13	market	market	NOUN
taxlaw-2810	296	14	value	value	NOUN
taxlaw-2810	296	15	contemplates	contemplate	VERB
taxlaw-2810	296	16	two	two	NUM
taxlaw-2810	296	17	parties	party	NOUN
taxlaw-2810	296	18	,	,	PUNCT
taxlaw-2810	296	19	both	both	PRON
taxlaw-2810	296	20	driving	drive	VERB
taxlaw-2810	296	21	the	the	DET
taxlaw-2810	296	22	hardest	hard	ADJ
taxlaw-2810	296	23	bargain	bargain	NOUN
taxlaw-2810	296	24	he	he	PRON
taxlaw-2810	296	25	can	can	AUX
taxlaw-2810	296	26	to	to	PART
taxlaw-2810	296	27	obtain	obtain	VERB
taxlaw-2810	296	28	the	the	DET
taxlaw-2810	296	29	best	good	ADJ
taxlaw-2810	296	30	possible	possible	ADJ
taxlaw-2810	296	31	price	price	NOUN
taxlaw-2810	296	32	for	for	ADP
taxlaw-2810	296	33	himself	himself	PRON
taxlaw-2810	296	34	.	.	PUNCT
taxlaw-2810	296	35	”	"	PUNCT
taxlaw-2810	296	36	)	)	PUNCT
taxlaw-2810	296	37	;	;	PUNCT
taxlaw-2810	296	38	see	see	VERB
taxlaw-2810	296	39	also	also	ADV
taxlaw-2810	296	40	jonathan	jonathan	PROPN
taxlaw-2810	296	41	t.	t.	PROPN
taxlaw-2810	296	42	bromwell	bromwell	PROPN
taxlaw-2810	296	43	&	&	CCONJ
taxlaw-2810	296	44	assoc	assoc	PROPN
taxlaw-2810	296	45	.	.	PUNCT
taxlaw-2810	297	1	v.	v.	ADP
taxlaw-2810	297	2	comm’r	comm’r	NOUN
taxlaw-2810	297	3	,	,	PUNCT
taxlaw-2810	297	4	66	66	NUM
taxlaw-2810	297	5	t.c.m	t.c.m	NOUN
taxlaw-2810	297	6	.	.	PUNCT
taxlaw-2810	298	1	(	(	PUNCT
taxlaw-2810	298	2	cch	cch	PROPN
taxlaw-2810	298	3	)	)	PUNCT
taxlaw-2810	298	4	799	799	NUM
taxlaw-2810	298	5	,	,	PUNCT
taxlaw-2810	298	6	808	808	NUM
taxlaw-2810	298	7	(	(	PUNCT
taxlaw-2810	298	8	1993	1993	NUM
taxlaw-2810	298	9	)	)	PUNCT
taxlaw-2810	298	10	(	(	PUNCT
taxlaw-2810	298	11	“	"	PUNCT
taxlaw-2810	298	12	to	to	PART
taxlaw-2810	298	13	determine	determine	VERB
taxlaw-2810	298	14	that	that	SCONJ
taxlaw-2810	298	15	an	an	DET
taxlaw-2810	298	16	arm's	arm'	NOUN
taxlaw-2810	298	17	-	-	PUNCT
taxlaw-2810	298	18	length	length	NOUN
taxlaw-2810	298	19	transaction	transaction	NOUN
taxlaw-2810	298	20	took	take	VERB
taxlaw-2810	298	21	place	place	NOUN
taxlaw-2810	298	22	,	,	PUNCT
taxlaw-2810	298	23	we	we	PRON
taxlaw-2810	298	24	must	must	AUX
taxlaw-2810	298	25	find	find	VERB
taxlaw-2810	298	26	that	that	SCONJ
taxlaw-2810	298	27	the	the	DET
taxlaw-2810	298	28	buyer	buyer	NOUN
taxlaw-2810	298	29	was	be	AUX
taxlaw-2810	298	30	motivated	motivated	ADJ
taxlaw-2810	298	31	to	to	PART
taxlaw-2810	298	32	secure	secure	VERB
taxlaw-2810	298	33	the	the	DET
taxlaw-2810	298	34	lowest	low	ADJ
taxlaw-2810	298	35	purchase	purchase	NOUN
taxlaw-2810	298	36	price	price	NOUN
taxlaw-2810	298	37	possible	possible	ADJ
taxlaw-2810	298	38	and	and	CCONJ
taxlaw-2810	298	39	,	,	PUNCT
taxlaw-2810	298	40	conversely	conversely	ADV
taxlaw-2810	298	41	,	,	PUNCT
taxlaw-2810	298	42	that	that	SCONJ
taxlaw-2810	298	43	the	the	DET
taxlaw-2810	298	44	seller	seller	NOUN
taxlaw-2810	298	45	looked	look	VERB
taxlaw-2810	298	46	to	to	PART
taxlaw-2810	298	47	obtain	obtain	VERB
taxlaw-2810	298	48	the	the	DET
taxlaw-2810	298	49	highest	high	ADJ
taxlaw-2810	298	50	price	price	NOUN
taxlaw-2810	298	51	.	.	PUNCT
taxlaw-2810	298	52	”	"	PUNCT
taxlaw-2810	298	53	)	)	PUNCT
taxlaw-2810	298	54	.	.	PUNCT
taxlaw-2810	299	1	36	36	NUM
taxlaw-2810	299	2	29	29	NUM
taxlaw-2810	299	3	u.s.c	u.s.c	NOUN
taxlaw-2810	299	4	.	.	PUNCT
taxlaw-2810	300	1	§	§	PROPN
taxlaw-2810	300	2	206(d	206(d	PROPN
taxlaw-2810	300	3	)	)	PUNCT
taxlaw-2810	300	4	(	(	PUNCT
taxlaw-2810	300	5	2006	2006	NUM
taxlaw-2810	300	6	)	)	PUNCT
taxlaw-2810	300	7	.	.	PUNCT
taxlaw-2810	301	1	2012	2012	NUM
taxlaw-2810	301	2	]	]	PUNCT
taxlaw-2810	301	3	tax	tax	NOUN
taxlaw-2810	301	4	liability	liability	NOUN
taxlaw-2810	301	5	for	for	ADP
taxlaw-2810	301	6	wage	wage	NOUN
taxlaw-2810	301	7	theft	theft	NOUN
taxlaw-2810	301	8	123	123	NUM
taxlaw-2810	301	9	property	property	NOUN
taxlaw-2810	301	10	,	,	PUNCT
taxlaw-2810	301	11	such	such	ADJ
taxlaw-2810	301	12	as	as	ADP
taxlaw-2810	301	13	zoning	zoning	NOUN
taxlaw-2810	301	14	and	and	CCONJ
taxlaw-2810	301	15	environmental	environmental	ADJ
taxlaw-2810	301	16	laws	law	NOUN
taxlaw-2810	301	17	,	,	PUNCT
taxlaw-2810	301	18	or	or	CCONJ
taxlaw-2810	301	19	regulations	regulation	NOUN
taxlaw-2810	301	20	on	on	ADP
taxlaw-2810	301	21	the	the	DET
taxlaw-2810	301	22	sale	sale	NOUN
taxlaw-2810	301	23	of	of	ADP
taxlaw-2810	301	24	securities	security	NOUN
taxlaw-2810	301	25	.	.	PUNCT
taxlaw-2810	302	1	37	37	NUM
taxlaw-2810	302	2	the	the	DET
taxlaw-2810	302	3	main	main	ADJ
taxlaw-2810	302	4	difference	difference	NOUN
taxlaw-2810	302	5	may	may	AUX
taxlaw-2810	302	6	be	be	AUX
taxlaw-2810	302	7	that	that	SCONJ
taxlaw-2810	302	8	,	,	PUNCT
taxlaw-2810	302	9	putting	put	VERB
taxlaw-2810	302	10	aside	aside	ADP
taxlaw-2810	302	11	wage	wage	NOUN
taxlaw-2810	302	12	ceilings	ceiling	NOUN
taxlaw-2810	302	13	,	,	PUNCT
taxlaw-2810	302	14	accounting	account	VERB
taxlaw-2810	302	15	for	for	ADP
taxlaw-2810	302	16	restrictions	restriction	NOUN
taxlaw-2810	302	17	on	on	ADP
taxlaw-2810	302	18	the	the	DET
taxlaw-2810	302	19	contract	contract	NOUN
taxlaw-2810	302	20	price	price	NOUN
taxlaw-2810	302	21	for	for	ADP
taxlaw-2810	302	22	services	service	NOUN
taxlaw-2810	302	23	—	—	PUNCT
taxlaw-2810	302	24	usually	usually	ADV
taxlaw-2810	302	25	imposed	impose	VERB
taxlaw-2810	302	26	on	on	ADP
taxlaw-2810	302	27	the	the	DET
taxlaw-2810	302	28	buyer	buyer	NOUN
taxlaw-2810	302	29	of	of	ADP
taxlaw-2810	302	30	services	service	NOUN
taxlaw-2810	302	31	(	(	PUNCT
taxlaw-2810	302	32	the	the	DET
taxlaw-2810	302	33	employer)—tends	employer)—tend	NOUN
taxlaw-2810	302	34	to	to	PART
taxlaw-2810	302	35	increase	increase	VERB
taxlaw-2810	302	36	the	the	DET
taxlaw-2810	302	37	price	price	NOUN
taxlaw-2810	302	38	of	of	ADP
taxlaw-2810	302	39	the	the	DET
taxlaw-2810	302	40	services	service	NOUN
taxlaw-2810	302	41	provided	provide	VERB
taxlaw-2810	302	42	in	in	ADP
taxlaw-2810	302	43	the	the	DET
taxlaw-2810	302	44	hypothetical	hypothetical	ADJ
taxlaw-2810	302	45	arm's	arm'	NOUN
taxlaw-2810	302	46	-	-	PUNCT
taxlaw-2810	302	47	length	length	NOUN
taxlaw-2810	302	48	transaction	transaction	NOUN
taxlaw-2810	302	49	.	.	PUNCT
taxlaw-2810	303	1	in	in	ADP
taxlaw-2810	303	2	contrast	contrast	NOUN
taxlaw-2810	303	3	,	,	PUNCT
taxlaw-2810	303	4	accounting	account	VERB
taxlaw-2810	303	5	for	for	ADP
taxlaw-2810	303	6	restrictions	restriction	NOUN
taxlaw-2810	303	7	on	on	ADP
taxlaw-2810	303	8	the	the	DET
taxlaw-2810	303	9	sale	sale	NOUN
taxlaw-2810	303	10	of	of	ADP
taxlaw-2810	303	11	property	property	NOUN
taxlaw-2810	303	12	—	—	PUNCT
taxlaw-2810	303	13	usually	usually	ADV
taxlaw-2810	303	14	imposed	impose	VERB
taxlaw-2810	303	15	on	on	ADP
taxlaw-2810	303	16	the	the	DET
taxlaw-2810	303	17	seller	seller	NOUN
taxlaw-2810	303	18	of	of	ADP
taxlaw-2810	303	19	property	property	NOUN
taxlaw-2810	303	20	—	—	PUNCT
taxlaw-2810	303	21	may	may	AUX
taxlaw-2810	303	22	tend	tend	VERB
taxlaw-2810	303	23	to	to	PART
taxlaw-2810	303	24	reduce	reduce	VERB
taxlaw-2810	303	25	the	the	DET
taxlaw-2810	303	26	price	price	NOUN
taxlaw-2810	303	27	of	of	ADP
taxlaw-2810	303	28	the	the	DET
taxlaw-2810	303	29	property	property	NOUN
taxlaw-2810	303	30	in	in	ADP
taxlaw-2810	303	31	the	the	DET
taxlaw-2810	303	32	hypothetical	hypothetical	ADJ
taxlaw-2810	303	33	arm's	arm'	NOUN
taxlaw-2810	303	34	-	-	PUNCT
taxlaw-2810	303	35	length	length	NOUN
taxlaw-2810	303	36	transaction	transaction	NOUN
taxlaw-2810	303	37	,	,	PUNCT
taxlaw-2810	303	38	effectively	effectively	ADV
taxlaw-2810	303	39	forcing	force	VERB
taxlaw-2810	303	40	one	one	NUM
taxlaw-2810	303	41	to	to	PART
taxlaw-2810	303	42	calculate	calculate	VERB
taxlaw-2810	303	43	a	a	DET
taxlaw-2810	303	44	discount	discount	NOUN
taxlaw-2810	303	45	for	for	ADP
taxlaw-2810	303	46	the	the	DET
taxlaw-2810	303	47	restriction	restriction	NOUN
taxlaw-2810	303	48	’s	’s	PART
taxlaw-2810	303	49	effect	effect	NOUN
taxlaw-2810	303	50	on	on	ADP
taxlaw-2810	303	51	the	the	DET
taxlaw-2810	303	52	marketability	marketability	NOUN
taxlaw-2810	303	53	of	of	ADP
taxlaw-2810	303	54	the	the	DET
taxlaw-2810	303	55	property	property	NOUN
taxlaw-2810	303	56	.	.	PUNCT
taxlaw-2810	304	1	to	to	PART
taxlaw-2810	304	2	be	be	AUX
taxlaw-2810	304	3	sure	sure	ADJ
taxlaw-2810	304	4	,	,	PUNCT
taxlaw-2810	304	5	the	the	DET
taxlaw-2810	304	6	irs	irs	PROPN
taxlaw-2810	304	7	also	also	ADV
taxlaw-2810	304	8	uses	use	VERB
taxlaw-2810	304	9	“	"	PUNCT
taxlaw-2810	304	10	fair	fair	ADJ
taxlaw-2810	304	11	market	market	NOUN
taxlaw-2810	304	12	value	value	NOUN
taxlaw-2810	304	13	”	"	PUNCT
taxlaw-2810	304	14	to	to	PART
taxlaw-2810	304	15	value	value	VERB
taxlaw-2810	304	16	illegal	illegal	ADJ
taxlaw-2810	304	17	goods	good	NOUN
taxlaw-2810	304	18	,	,	PUNCT
taxlaw-2810	304	19	such	such	ADJ
taxlaw-2810	304	20	as	as	ADP
taxlaw-2810	304	21	relying	rely	VERB
taxlaw-2810	304	22	on	on	ADP
taxlaw-2810	304	23	the	the	DET
taxlaw-2810	304	24	“	"	PUNCT
taxlaw-2810	304	25	retail	retail	ADJ
taxlaw-2810	304	26	street	street	NOUN
taxlaw-2810	304	27	price	price	NOUN
taxlaw-2810	304	28	”	"	PUNCT
taxlaw-2810	304	29	of	of	ADP
taxlaw-2810	304	30	illicit	illicit	ADJ
taxlaw-2810	304	31	drugs	drug	NOUN
taxlaw-2810	304	32	,	,	PUNCT
taxlaw-2810	304	33	38	38	NUM
taxlaw-2810	304	34	which	which	PRON
taxlaw-2810	304	35	requires	require	VERB
taxlaw-2810	304	36	imagining	imagine	VERB
taxlaw-2810	304	37	the	the	DET
taxlaw-2810	304	38	hypothetical	hypothetical	ADJ
taxlaw-2810	304	39	buyer	buyer	NOUN
taxlaw-2810	304	40	and	and	CCONJ
taxlaw-2810	304	41	seller	seller	NOUN
taxlaw-2810	304	42	violating	violate	VERB
taxlaw-2810	304	43	the	the	DET
taxlaw-2810	304	44	law	law	NOUN
taxlaw-2810	304	45	by	by	ADP
taxlaw-2810	304	46	completing	complete	VERB
taxlaw-2810	304	47	the	the	DET
taxlaw-2810	304	48	transaction	transaction	NOUN
taxlaw-2810	304	49	.	.	PUNCT
taxlaw-2810	305	1	the	the	DET
taxlaw-2810	305	2	reason	reason	NOUN
taxlaw-2810	305	3	,	,	PUNCT
taxlaw-2810	305	4	however	however	ADV
taxlaw-2810	305	5	,	,	PUNCT
taxlaw-2810	305	6	is	be	AUX
taxlaw-2810	305	7	that	that	SCONJ
taxlaw-2810	305	8	although	although	SCONJ
taxlaw-2810	305	9	the	the	DET
taxlaw-2810	305	10	very	very	ADJ
taxlaw-2810	305	11	transaction	transaction	NOUN
taxlaw-2810	305	12	is	be	AUX
taxlaw-2810	305	13	illegal	illegal	ADJ
taxlaw-2810	305	14	at	at	ADP
taxlaw-2810	305	15	any	any	DET
taxlaw-2810	305	16	price	price	NOUN
taxlaw-2810	305	17	,	,	PUNCT
taxlaw-2810	305	18	without	without	ADP
taxlaw-2810	305	19	imagining	imagine	VERB
taxlaw-2810	305	20	it	it	PRON
taxlaw-2810	305	21	nonetheless	nonetheless	ADV
taxlaw-2810	305	22	,	,	PUNCT
taxlaw-2810	305	23	there	there	PRON
taxlaw-2810	305	24	would	would	AUX
taxlaw-2810	305	25	be	be	AUX
taxlaw-2810	305	26	no	no	DET
taxlaw-2810	305	27	market	market	NOUN
taxlaw-2810	305	28	at	at	ADV
taxlaw-2810	305	29	all	all	ADV
taxlaw-2810	305	30	from	from	ADP
taxlaw-2810	305	31	which	which	PRON
taxlaw-2810	305	32	to	to	PART
taxlaw-2810	305	33	estimate	estimate	VERB
taxlaw-2810	305	34	cash	cash	NOUN
taxlaw-2810	305	35	value	value	NOUN
taxlaw-2810	305	36	.	.	PUNCT
taxlaw-2810	306	1	the	the	DET
taxlaw-2810	306	2	same	same	ADJ
taxlaw-2810	306	3	reasoning	reasoning	NOUN
taxlaw-2810	306	4	would	would	AUX
taxlaw-2810	306	5	apply	apply	VERB
taxlaw-2810	306	6	to	to	ADP
taxlaw-2810	306	7	using	use	VERB
taxlaw-2810	306	8	“	"	PUNCT
taxlaw-2810	306	9	fair	fair	ADJ
taxlaw-2810	306	10	market	market	NOUN
taxlaw-2810	306	11	value	value	NOUN
taxlaw-2810	306	12	”	"	PUNCT
taxlaw-2810	306	13	to	to	PART
taxlaw-2810	306	14	determine	determine	VERB
taxlaw-2810	306	15	the	the	DET
taxlaw-2810	306	16	cash	cash	NOUN
taxlaw-2810	306	17	value	value	NOUN
taxlaw-2810	306	18	of	of	ADP
taxlaw-2810	306	19	categorically	categorically	ADV
taxlaw-2810	306	20	illegal	illegal	ADJ
taxlaw-2810	306	21	services	service	NOUN
taxlaw-2810	306	22	,	,	PUNCT
taxlaw-2810	306	23	such	such	ADJ
taxlaw-2810	306	24	as	as	ADP
taxlaw-2810	306	25	prostitution	prostitution	NOUN
taxlaw-2810	306	26	or	or	CCONJ
taxlaw-2810	306	27	private	private	ADJ
taxlaw-2810	306	28	assassination	assassination	NOUN
taxlaw-2810	306	29	.	.	PUNCT
taxlaw-2810	307	1	in	in	ADP
taxlaw-2810	307	2	contrast	contrast	NOUN
taxlaw-2810	307	3	,	,	PUNCT
taxlaw-2810	307	4	price	price	NOUN
taxlaw-2810	307	5	regulation	regulation	NOUN
taxlaw-2810	307	6	of	of	ADP
taxlaw-2810	307	7	services	service	NOUN
taxlaw-2810	307	8	,	,	PUNCT
taxlaw-2810	307	9	such	such	ADJ
taxlaw-2810	307	10	as	as	ADP
taxlaw-2810	307	11	minimum	minimum	ADJ
taxlaw-2810	307	12	wage	wage	NOUN
taxlaw-2810	307	13	statutes	statute	NOUN
taxlaw-2810	307	14	or	or	CCONJ
taxlaw-2810	307	15	the	the	DET
taxlaw-2810	307	16	equal	equal	ADJ
taxlaw-2810	307	17	pay	pay	NOUN
taxlaw-2810	307	18	act	act	PROPN
taxlaw-2810	307	19	,	,	PUNCT
taxlaw-2810	307	20	imply	imply	VERB
taxlaw-2810	307	21	a	a	DET
taxlaw-2810	307	22	legal	legal	ADJ
taxlaw-2810	307	23	market	market	NOUN
taxlaw-2810	307	24	for	for	ADP
taxlaw-2810	307	25	those	those	DET
taxlaw-2810	307	26	services	service	NOUN
taxlaw-2810	307	27	,	,	PUNCT
taxlaw-2810	307	28	because	because	SCONJ
taxlaw-2810	307	29	no	no	DET
taxlaw-2810	307	30	legislature	legislature	NOUN
taxlaw-2810	307	31	regulates	regulate	VERB
taxlaw-2810	307	32	prices	price	NOUN
taxlaw-2810	307	33	for	for	ADP
taxlaw-2810	307	34	services	service	NOUN
taxlaw-2810	307	35	that	that	PRON
taxlaw-2810	307	36	it	it	PRON
taxlaw-2810	307	37	has	have	AUX
taxlaw-2810	307	38	already	already	ADV
taxlaw-2810	307	39	banned	ban	VERB
taxlaw-2810	307	40	at	at	ADP
taxlaw-2810	307	41	any	any	DET
taxlaw-2810	307	42	price	price	NOUN
taxlaw-2810	307	43	.	.	PUNCT
taxlaw-2810	308	1	b.	b.	PROPN
taxlaw-2810	308	2	wage	wage	NOUN
taxlaw-2810	308	3	underpayment	underpayment	NOUN
taxlaw-2810	308	4	and	and	CCONJ
taxlaw-2810	308	5	business	business	NOUN
taxlaw-2810	308	6	expense	expense	NOUN
taxlaw-2810	308	7	deductions	deduction	NOUN
taxlaw-2810	308	8	the	the	DET
taxlaw-2810	308	9	employer	employer	NOUN
taxlaw-2810	308	10	that	that	PRON
taxlaw-2810	308	11	practices	practice	VERB
taxlaw-2810	308	12	wage	wage	NOUN
taxlaw-2810	308	13	underpayment	underpayment	NOUN
taxlaw-2810	308	14	may	may	AUX
taxlaw-2810	308	15	also	also	ADV
taxlaw-2810	308	16	face	face	VERB
taxlaw-2810	308	17	tax	tax	NOUN
taxlaw-2810	308	18	consequences	consequence	NOUN
taxlaw-2810	308	19	for	for	ADP
taxlaw-2810	308	20	deducting	deduct	VERB
taxlaw-2810	308	21	unpaid	unpaid	ADJ
taxlaw-2810	308	22	wages	wage	NOUN
taxlaw-2810	308	23	,	,	PUNCT
taxlaw-2810	308	24	as	as	ADV
taxlaw-2810	308	25	well	well	ADV
taxlaw-2810	308	26	as	as	ADP
taxlaw-2810	308	27	certain	certain	ADJ
taxlaw-2810	308	28	kinds	kind	NOUN
taxlaw-2810	308	29	of	of	ADP
taxlaw-2810	308	30	wage	wage	NOUN
taxlaw-2810	308	31	payments	payment	NOUN
taxlaw-2810	308	32	,	,	PUNCT
taxlaw-2810	308	33	as	as	ADP
taxlaw-2810	308	34	business	business	NOUN
taxlaw-2810	308	35	expenses	expense	NOUN
taxlaw-2810	308	36	.	.	PUNCT
taxlaw-2810	309	1	under	under	ADP
taxlaw-2810	309	2	§	§	PROPN
taxlaw-2810	309	3	162(a	162(a	PROPN
taxlaw-2810	309	4	)	)	PUNCT
taxlaw-2810	309	5	of	of	ADP
taxlaw-2810	309	6	the	the	DET
taxlaw-2810	309	7	code	code	NOUN
taxlaw-2810	309	8	,	,	PUNCT
taxlaw-2810	309	9	a	a	DET
taxlaw-2810	309	10	taxpayer	taxpayer	NOUN
taxlaw-2810	309	11	may	may	AUX
taxlaw-2810	309	12	deduct	deduct	VERB
taxlaw-2810	309	13	“	"	PUNCT
taxlaw-2810	309	14	all	all	DET
taxlaw-2810	309	15	the	the	DET
taxlaw-2810	309	16	ordinary	ordinary	ADJ
taxlaw-2810	309	17	and	and	CCONJ
taxlaw-2810	309	18	necessary	necessary	ADJ
taxlaw-2810	309	19	expenses	expense	NOUN
taxlaw-2810	309	20	paid	pay	VERB
taxlaw-2810	309	21	or	or	CCONJ
taxlaw-2810	309	22	incurred	incur	VERB
taxlaw-2810	309	23	during	during	ADP
taxlaw-2810	309	24	the	the	DET
taxlaw-2810	309	25	taxable	taxable	ADJ
taxlaw-2810	309	26	year	year	NOUN
taxlaw-2810	309	27	in	in	ADP
taxlaw-2810	309	28	carrying	carry	VERB
taxlaw-2810	309	29	on	on	ADP
taxlaw-2810	309	30	any	any	DET
taxlaw-2810	309	31	trade	trade	NOUN
taxlaw-2810	309	32	or	or	CCONJ
taxlaw-2810	309	33	business	business	NOUN
taxlaw-2810	309	34	,	,	PUNCT
taxlaw-2810	309	35	including	include	VERB
taxlaw-2810	309	36	.	.	PUNCT
taxlaw-2810	309	37	.	.	PUNCT
taxlaw-2810	309	38	.	.	PUNCT
taxlaw-2810	310	1	a	a	DET
taxlaw-2810	310	2	reasonable	reasonable	ADJ
taxlaw-2810	310	3	allowance	allowance	NOUN
taxlaw-2810	310	4	for	for	ADP
taxlaw-2810	310	5	salaries	salary	NOUN
taxlaw-2810	310	6	or	or	CCONJ
taxlaw-2810	310	7	other	other	ADJ
taxlaw-2810	310	8	compensation	compensation	NOUN
taxlaw-2810	310	9	for	for	ADP
taxlaw-2810	310	10	personal	personal	ADJ
taxlaw-2810	310	11	services	service	NOUN
taxlaw-2810	310	12	actually	actually	ADV
taxlaw-2810	310	13	rendered	render	VERB
taxlaw-2810	310	14	.	.	PUNCT
taxlaw-2810	310	15	”	"	PUNCT
taxlaw-2810	311	1	39	39	NUM
taxlaw-2810	311	2	unless	unless	SCONJ
taxlaw-2810	311	3	otherwise	otherwise	ADV
taxlaw-2810	311	4	indicated	indicate	VERB
taxlaw-2810	311	5	,	,	PUNCT
taxlaw-2810	311	6	the	the	DET
taxlaw-2810	311	7	timing	timing	NOUN
taxlaw-2810	311	8	of	of	ADP
taxlaw-2810	311	9	this	this	DET
taxlaw-2810	311	10	deduction	deduction	NOUN
taxlaw-2810	311	11	depends	depend	VERB
taxlaw-2810	311	12	on	on	ADP
taxlaw-2810	311	13	the	the	DET
taxlaw-2810	311	14	taxpayer	taxpayer	NOUN
taxlaw-2810	311	15	's	's	PART
taxlaw-2810	311	16	method	method	NOUN
taxlaw-2810	311	17	of	of	ADP
taxlaw-2810	311	18	accounting	accounting	NOUN
taxlaw-2810	311	19	.	.	PUNCT
taxlaw-2810	312	1	40	40	NUM
taxlaw-2810	313	1	the	the	DET
taxlaw-2810	313	2	wage	wage	NOUN
taxlaw-2810	313	3	-	-	PUNCT
taxlaw-2810	313	4	underpaying	underpay	VERB
taxlaw-2810	313	5	employer	employer	NOUN
taxlaw-2810	313	6	faces	face	VERB
taxlaw-2810	313	7	two	two	NUM
taxlaw-2810	313	8	tax	tax	NOUN
taxlaw-2810	313	9	consequences	consequence	NOUN
taxlaw-2810	313	10	with	with	ADP
taxlaw-2810	313	11	respect	respect	NOUN
taxlaw-2810	313	12	to	to	ADP
taxlaw-2810	313	13	how	how	SCONJ
taxlaw-2810	313	14	it	it	PRON
taxlaw-2810	313	15	claims	claim	VERB
taxlaw-2810	313	16	business	business	NOUN
taxlaw-2810	313	17	expense	expense	NOUN
taxlaw-2810	313	18	deductions	deduction	NOUN
taxlaw-2810	313	19	for	for	ADP
taxlaw-2810	313	20	its	its	PRON
taxlaw-2810	313	21	wage	wage	NOUN
taxlaw-2810	313	22	payments	payment	NOUN
taxlaw-2810	313	23	.	.	PUNCT
taxlaw-2810	314	1	first	first	ADV
taxlaw-2810	314	2	,	,	PUNCT
taxlaw-2810	314	3	whereas	whereas	SCONJ
taxlaw-2810	314	4	a	a	DET
taxlaw-2810	314	5	cashmethod	cashmethod	NOUN
taxlaw-2810	314	6	employer	employer	NOUN
taxlaw-2810	314	7	can	can	AUX
taxlaw-2810	314	8	never	never	ADV
taxlaw-2810	314	9	deduct	deduct	VERB
taxlaw-2810	314	10	unpaid	unpaid	ADJ
taxlaw-2810	314	11	wages	wage	NOUN
taxlaw-2810	314	12	as	as	ADP
taxlaw-2810	314	13	business	business	NOUN
taxlaw-2810	314	14	expenses	expense	NOUN
taxlaw-2810	314	15	,	,	PUNCT
taxlaw-2810	314	16	an	an	DET
taxlaw-2810	314	17	accrualmethod	accrualmethod	ADJ
taxlaw-2810	314	18	employer	employer	NOUN
taxlaw-2810	314	19	may	may	AUX
taxlaw-2810	314	20	do	do	VERB
taxlaw-2810	314	21	so	so	ADV
taxlaw-2810	314	22	under	under	ADP
taxlaw-2810	314	23	certain	certain	ADJ
taxlaw-2810	314	24	circumstances	circumstance	NOUN
taxlaw-2810	314	25	subject	subject	ADJ
taxlaw-2810	314	26	to	to	ADP
taxlaw-2810	314	27	operation	operation	NOUN
taxlaw-2810	314	28	of	of	ADP
taxlaw-2810	314	29	the	the	DET
taxlaw-2810	314	30	tax	tax	NOUN
taxlaw-2810	314	31	benefit	benefit	NOUN
taxlaw-2810	314	32	rule	rule	NOUN
taxlaw-2810	314	33	.	.	PUNCT
taxlaw-2810	315	1	second	second	ADJ
taxlaw-2810	315	2	,	,	PUNCT
taxlaw-2810	315	3	regardless	regardless	ADV
taxlaw-2810	315	4	of	of	ADP
taxlaw-2810	315	5	its	its	PRON
taxlaw-2810	315	6	accounting	accounting	NOUN
taxlaw-2810	315	7	method	method	NOUN
taxlaw-2810	315	8	,	,	PUNCT
taxlaw-2810	315	9	an	an	DET
taxlaw-2810	315	10	employer	employer	NOUN
taxlaw-2810	315	11	can	can	AUX
taxlaw-2810	315	12	not	not	PART
taxlaw-2810	315	13	deduct	deduct	VERB
taxlaw-2810	315	14	paid	pay	VERB
taxlaw-2810	315	15	wages	wage	NOUN
taxlaw-2810	315	16	as	as	ADP
taxlaw-2810	315	17	business	business	NOUN
taxlaw-2810	315	18	expenses	expense	NOUN
taxlaw-2810	315	19	if	if	SCONJ
taxlaw-2810	315	20	such	such	ADJ
taxlaw-2810	315	21	wage	wage	NOUN
taxlaw-2810	315	22	payments	payment	NOUN
taxlaw-2810	315	23	violate	violate	VERB
taxlaw-2810	315	24	provisions	provision	NOUN
taxlaw-2810	315	25	of	of	ADP
taxlaw-2810	315	26	minimum	minimum	ADJ
taxlaw-2810	315	27	wage	wage	NOUN
taxlaw-2810	315	28	statutes	statute	NOUN
taxlaw-2810	315	29	that	that	PRON
taxlaw-2810	315	30	impose	impose	VERB
taxlaw-2810	315	31	criminal	criminal	ADJ
taxlaw-2810	315	32	penalties	penalty	NOUN
taxlaw-2810	315	33	.	.	PUNCT
taxlaw-2810	316	1	1	1	X
taxlaw-2810	316	2	.	.	X
taxlaw-2810	316	3	unpaid	unpaid	ADJ
taxlaw-2810	316	4	wages	wage	NOUN
taxlaw-2810	316	5	as	as	ADP
taxlaw-2810	316	6	business	business	NOUN
taxlaw-2810	316	7	expense	expense	NOUN
taxlaw-2810	316	8	deductions	deduction	NOUN
taxlaw-2810	316	9	a	a	DET
taxlaw-2810	316	10	business	business	NOUN
taxlaw-2810	316	11	deduction	deduction	NOUN
taxlaw-2810	316	12	for	for	ADP
taxlaw-2810	316	13	unpaid	unpaid	ADJ
taxlaw-2810	316	14	wages	wage	NOUN
taxlaw-2810	316	15	may	may	AUX
taxlaw-2810	316	16	be	be	AUX
taxlaw-2810	316	17	allowed	allow	VERB
taxlaw-2810	316	18	,	,	PUNCT
taxlaw-2810	316	19	but	but	CCONJ
taxlaw-2810	316	20	this	this	PRON
taxlaw-2810	316	21	depends	depend	VERB
taxlaw-2810	316	22	initially	initially	ADV
taxlaw-2810	316	23	on	on	ADP
taxlaw-2810	316	24	the	the	DET
taxlaw-2810	316	25	taxpayer	taxpayer	NOUN
taxlaw-2810	316	26	’s	’s	PART
taxlaw-2810	316	27	chosen	choose	VERB
taxlaw-2810	316	28	method	method	NOUN
taxlaw-2810	316	29	of	of	ADP
taxlaw-2810	316	30	tax	tax	NOUN
taxlaw-2810	316	31	accounting	accounting	NOUN
taxlaw-2810	316	32	.	.	PUNCT
taxlaw-2810	317	1	under	under	ADP
taxlaw-2810	317	2	the	the	DET
taxlaw-2810	317	3	cash	cash	NOUN
taxlaw-2810	317	4	and	and	CCONJ
taxlaw-2810	317	5	disbursements	disbursement	NOUN
taxlaw-2810	317	6	method	method	NOUN
taxlaw-2810	317	7	of	of	ADP
taxlaw-2810	317	8	accounting	accounting	NOUN
taxlaw-2810	317	9	,	,	PUNCT
taxlaw-2810	317	10	wages	wage	NOUN
taxlaw-2810	317	11	are	be	AUX
taxlaw-2810	317	12	deductible	deductible	ADJ
taxlaw-2810	317	13	as	as	ADP
taxlaw-2810	317	14	business	business	NOUN
taxlaw-2810	317	15	expenses	expense	NOUN
taxlaw-2810	317	16	when	when	SCONJ
taxlaw-2810	317	17	paid	pay	VERB
taxlaw-2810	317	18	.	.	PUNCT
taxlaw-2810	318	1	therefore	therefore	ADV
taxlaw-2810	318	2	,	,	PUNCT
taxlaw-2810	318	3	since	since	SCONJ
taxlaw-2810	318	4	unpaid	unpaid	ADJ
taxlaw-2810	318	5	wages	wage	NOUN
taxlaw-2810	318	6	are	be	AUX
taxlaw-2810	318	7	not	not	PART
taxlaw-2810	318	8	“	"	PUNCT
taxlaw-2810	318	9	paid	pay	VERB
taxlaw-2810	318	10	”	"	PUNCT
taxlaw-2810	318	11	compensation	compensation	NOUN
taxlaw-2810	318	12	expenses	expense	NOUN
taxlaw-2810	318	13	for	for	ADP
taxlaw-2810	318	14	already	already	ADV
taxlaw-2810	318	15	rendered	render	VERB
taxlaw-2810	318	16	services	service	NOUN
taxlaw-2810	318	17	,	,	PUNCT
taxlaw-2810	318	18	a	a	DET
taxlaw-2810	318	19	cash	cash	NOUN
taxlaw-2810	318	20	method	method	NOUN
taxlaw-2810	318	21	employer	employer	NOUN
taxlaw-2810	318	22	can	can	AUX
taxlaw-2810	318	23	not	not	PART
taxlaw-2810	318	24	deduct	deduct	VERB
taxlaw-2810	318	25	unpaid	unpaid	ADJ
taxlaw-2810	318	26	wages	wage	NOUN
taxlaw-2810	318	27	as	as	ADP
taxlaw-2810	318	28	business	business	NOUN
taxlaw-2810	318	29	expenses	expense	NOUN
taxlaw-2810	318	30	.	.	PUNCT
taxlaw-2810	319	1	37	37	NUM
taxlaw-2810	319	2	see	see	VERB
taxlaw-2810	319	3	generally	generally	ADV
taxlaw-2810	319	4	bogdanski	bogdanski	ADJ
taxlaw-2810	319	5	,	,	PUNCT
taxlaw-2810	319	6	supra	supra	PROPN
taxlaw-2810	319	7	note	note	NOUN
taxlaw-2810	319	8	23	23	NUM
taxlaw-2810	319	9	,	,	PUNCT
taxlaw-2810	319	10	¶	¶	NOUN
taxlaw-2810	319	11	6.02	6.02	NUM
taxlaw-2810	319	12	.	.	PUNCT
taxlaw-2810	320	1	38	38	NUM
taxlaw-2810	320	2	see	see	NOUN
taxlaw-2810	320	3	,	,	PUNCT
taxlaw-2810	320	4	e.g.	e.g.	ADV
taxlaw-2810	320	5	,	,	PUNCT
taxlaw-2810	320	6	jones	jones	PROPN
taxlaw-2810	320	7	v.	v.	PROPN
taxlaw-2810	320	8	comm’r	comm’r	PROPN
taxlaw-2810	320	9	,	,	PUNCT
taxlaw-2810	320	10	61	61	NUM
taxlaw-2810	320	11	t.c.m	t.c.m	NOUN
taxlaw-2810	320	12	.	.	PUNCT
taxlaw-2810	321	1	(	(	PUNCT
taxlaw-2810	321	2	cch	cch	PROPN
taxlaw-2810	321	3	)	)	PUNCT
taxlaw-2810	321	4	1721	1721	NUM
taxlaw-2810	321	5	,	,	PUNCT
taxlaw-2810	321	6	1736	1736	NUM
taxlaw-2810	321	7	(	(	PUNCT
taxlaw-2810	321	8	1991	1991	NUM
taxlaw-2810	321	9	)	)	PUNCT
taxlaw-2810	321	10	(	(	PUNCT
taxlaw-2810	321	11	“	"	PUNCT
taxlaw-2810	321	12	retail	retail	ADJ
taxlaw-2810	321	13	street	street	NOUN
taxlaw-2810	321	14	value	value	NOUN
taxlaw-2810	321	15	”	"	PUNCT
taxlaw-2810	321	16	of	of	ADP
taxlaw-2810	321	17	cocaine	cocaine	NOUN
taxlaw-2810	321	18	)	)	PUNCT
taxlaw-2810	321	19	;	;	PUNCT
taxlaw-2810	321	20	caffery	caffery	NOUN
taxlaw-2810	321	21	v.	v.	ADP
taxlaw-2810	321	22	comm’r	comm’r	NOUN
taxlaw-2810	321	23	,	,	PUNCT
taxlaw-2810	321	24	60	60	NUM
taxlaw-2810	321	25	t.c.m	t.c.m	NOUN
taxlaw-2810	321	26	.	.	PUNCT
taxlaw-2810	322	1	(	(	PUNCT
taxlaw-2810	322	2	cch	cch	NOUN
taxlaw-2810	322	3	)	)	PUNCT
taxlaw-2810	322	4	807	807	NUM
taxlaw-2810	322	5	,	,	PUNCT
taxlaw-2810	322	6	816	816	NUM
taxlaw-2810	322	7	(	(	PUNCT
taxlaw-2810	322	8	1990	1990	NUM
taxlaw-2810	322	9	)	)	PUNCT
taxlaw-2810	322	10	(	(	PUNCT
taxlaw-2810	322	11	using	use	VERB
taxlaw-2810	322	12	“	"	PUNCT
taxlaw-2810	322	13	market	market	NOUN
taxlaw-2810	322	14	value	value	NOUN
taxlaw-2810	322	15	”	"	PUNCT
taxlaw-2810	322	16	and	and	CCONJ
taxlaw-2810	322	17	“	"	PUNCT
taxlaw-2810	322	18	street	street	NOUN
taxlaw-2810	322	19	value	value	NOUN
taxlaw-2810	322	20	”	"	PUNCT
taxlaw-2810	322	21	interchangeably	interchangeably	ADV
taxlaw-2810	322	22	to	to	PART
taxlaw-2810	322	23	refer	refer	VERB
taxlaw-2810	322	24	to	to	ADP
taxlaw-2810	322	25	cash	cash	NOUN
taxlaw-2810	322	26	value	value	NOUN
taxlaw-2810	322	27	of	of	ADP
taxlaw-2810	322	28	marijuana	marijuana	PROPN
taxlaw-2810	322	29	)	)	PUNCT
taxlaw-2810	322	30	.	.	PUNCT
taxlaw-2810	323	1	39	39	NUM
taxlaw-2810	323	2	i.r.c	i.r.c	NOUN
taxlaw-2810	323	3	.	.	PUNCT
taxlaw-2810	324	1	§	§	PROPN
taxlaw-2810	324	2	162(a)(1	162(a)(1	NUM
taxlaw-2810	324	3	)	)	PUNCT
taxlaw-2810	324	4	(	(	PUNCT
taxlaw-2810	324	5	2006	2006	NUM
taxlaw-2810	324	6	)	)	PUNCT
taxlaw-2810	324	7	.	.	PUNCT
taxlaw-2810	325	1	40	40	NUM
taxlaw-2810	325	2	i.r.c	i.r.c	NOUN
taxlaw-2810	325	3	.	.	PUNCT
taxlaw-2810	326	1	§	§	PROPN
taxlaw-2810	326	2	461(a	461(a	PROPN
taxlaw-2810	326	3	)	)	PUNCT
taxlaw-2810	326	4	(	(	PUNCT
taxlaw-2810	326	5	2006	2006	NUM
taxlaw-2810	326	6	)	)	PUNCT
taxlaw-2810	326	7	.	.	PUNCT
taxlaw-2810	327	1	for	for	ADP
taxlaw-2810	327	2	examples	example	NOUN
taxlaw-2810	327	3	of	of	ADP
taxlaw-2810	327	4	different	different	ADJ
taxlaw-2810	327	5	timing	timing	NOUN
taxlaw-2810	327	6	rules	rule	NOUN
taxlaw-2810	327	7	for	for	ADP
taxlaw-2810	327	8	deducting	deduct	VERB
taxlaw-2810	327	9	compensation	compensation	NOUN
taxlaw-2810	327	10	to	to	ADP
taxlaw-2810	327	11	another	another	PRON
taxlaw-2810	327	12	for	for	ADP
taxlaw-2810	327	13	services	service	NOUN
taxlaw-2810	327	14	rendered	render	VERB
taxlaw-2810	327	15	,	,	PUNCT
taxlaw-2810	327	16	see	see	VERB
taxlaw-2810	327	17	i.r.c	i.r.c	NOUN
taxlaw-2810	327	18	.	.	PUNCT
taxlaw-2810	328	1	§	§	PROPN
taxlaw-2810	328	2	83(h	83(h	NUM
taxlaw-2810	328	3	)	)	PUNCT
taxlaw-2810	328	4	(	(	PUNCT
taxlaw-2810	328	5	2006	2006	NUM
taxlaw-2810	328	6	)	)	PUNCT
taxlaw-2810	328	7	and	and	CCONJ
taxlaw-2810	328	8	i.r.c	i.r.c	NOUN
taxlaw-2810	328	9	.	.	PUNCT
taxlaw-2810	329	1	§	§	PROPN
taxlaw-2810	329	2	404(a)(5	404(a)(5	PROPN
taxlaw-2810	329	3	)	)	PUNCT
taxlaw-2810	329	4	(	(	PUNCT
taxlaw-2810	329	5	2006	2006	NUM
taxlaw-2810	329	6	)	)	PUNCT
taxlaw-2810	329	7	.	.	PUNCT
taxlaw-2810	330	1	124	124	NUM
taxlaw-2810	330	2	columbia	columbia	PROPN
taxlaw-2810	330	3	journal	journal	PROPN
taxlaw-2810	330	4	of	of	ADP
taxlaw-2810	330	5	tax	tax	NOUN
taxlaw-2810	330	6	law	law	NOUN
taxlaw-2810	330	7	[	[	X
taxlaw-2810	330	8	vol.3:113	vol.3:113	PROPN
taxlaw-2810	330	9	for	for	ADP
taxlaw-2810	330	10	the	the	DET
taxlaw-2810	330	11	accrual	accrual	ADJ
taxlaw-2810	330	12	method	method	NOUN
taxlaw-2810	330	13	employer	employer	NOUN
taxlaw-2810	330	14	,	,	PUNCT
taxlaw-2810	330	15	however	however	ADV
taxlaw-2810	330	16	,	,	PUNCT
taxlaw-2810	330	17	business	business	NOUN
taxlaw-2810	330	18	expense	expense	NOUN
taxlaw-2810	330	19	deductions	deduction	NOUN
taxlaw-2810	330	20	are	be	AUX
taxlaw-2810	330	21	,	,	PUNCT
taxlaw-2810	330	22	in	in	ADP
taxlaw-2810	330	23	theory	theory	NOUN
taxlaw-2810	330	24	,	,	PUNCT
taxlaw-2810	330	25	allowable	allowable	ADJ
taxlaw-2810	330	26	for	for	ADP
taxlaw-2810	330	27	unpaid	unpaid	ADJ
taxlaw-2810	330	28	wages	wage	NOUN
taxlaw-2810	330	29	under	under	ADP
taxlaw-2810	330	30	certain	certain	ADJ
taxlaw-2810	330	31	circumstances	circumstance	NOUN
taxlaw-2810	330	32	.	.	PUNCT
taxlaw-2810	331	1	an	an	DET
taxlaw-2810	331	2	accrual	accrual	ADJ
taxlaw-2810	331	3	method	method	NOUN
taxlaw-2810	331	4	taxpayer	taxpayer	NOUN
taxlaw-2810	331	5	can	can	AUX
taxlaw-2810	331	6	usually	usually	ADV
taxlaw-2810	331	7	deduct	deduct	VERB
taxlaw-2810	331	8	business	business	NOUN
taxlaw-2810	331	9	expenses	expense	NOUN
taxlaw-2810	331	10	that	that	PRON
taxlaw-2810	331	11	have	have	AUX
taxlaw-2810	331	12	been	be	AUX
taxlaw-2810	331	13	“	"	PUNCT
taxlaw-2810	331	14	incurred	incur	VERB
taxlaw-2810	331	15	.	.	PUNCT
taxlaw-2810	331	16	.	.	PUNCT
taxlaw-2810	332	1	.	.	PUNCT
taxlaw-2810	333	1	in	in	ADP
taxlaw-2810	333	2	the	the	DET
taxlaw-2810	333	3	taxable	taxable	ADJ
taxlaw-2810	333	4	year	year	NOUN
taxlaw-2810	333	5	in	in	ADP
taxlaw-2810	333	6	which	which	PRON
taxlaw-2810	333	7	all	all	DET
taxlaw-2810	333	8	the	the	DET
taxlaw-2810	333	9	events	event	NOUN
taxlaw-2810	333	10	have	have	AUX
taxlaw-2810	333	11	occurred	occur	VERB
taxlaw-2810	333	12	that	that	PRON
taxlaw-2810	333	13	establish	establish	VERB
taxlaw-2810	333	14	the	the	DET
taxlaw-2810	333	15	fact	fact	NOUN
taxlaw-2810	333	16	of	of	ADP
taxlaw-2810	333	17	the	the	DET
taxlaw-2810	333	18	liability	liability	NOUN
taxlaw-2810	333	19	,	,	PUNCT
taxlaw-2810	333	20	the	the	DET
taxlaw-2810	333	21	amount	amount	NOUN
taxlaw-2810	333	22	of	of	ADP
taxlaw-2810	333	23	the	the	DET
taxlaw-2810	333	24	liability	liability	NOUN
taxlaw-2810	333	25	can	can	AUX
taxlaw-2810	333	26	be	be	AUX
taxlaw-2810	333	27	determined	determine	VERB
taxlaw-2810	333	28	with	with	ADP
taxlaw-2810	333	29	reasonable	reasonable	ADJ
taxlaw-2810	333	30	accuracy	accuracy	NOUN
taxlaw-2810	333	31	,	,	PUNCT
taxlaw-2810	333	32	and	and	CCONJ
taxlaw-2810	333	33	economic	economic	ADJ
taxlaw-2810	333	34	performance	performance	NOUN
taxlaw-2810	333	35	has	have	AUX
taxlaw-2810	333	36	occurred	occur	VERB
taxlaw-2810	333	37	with	with	ADP
taxlaw-2810	333	38	respect	respect	NOUN
taxlaw-2810	333	39	to	to	ADP
taxlaw-2810	333	40	the	the	DET
taxlaw-2810	333	41	liability	liability	NOUN
taxlaw-2810	333	42	.	.	PUNCT
taxlaw-2810	333	43	”	"	PUNCT
taxlaw-2810	334	1	41	41	NUM
taxlaw-2810	334	2	if	if	SCONJ
taxlaw-2810	334	3	the	the	DET
taxlaw-2810	334	4	taxpayer	taxpayer	NOUN
taxlaw-2810	334	5	's	's	PART
taxlaw-2810	334	6	liability	liability	NOUN
taxlaw-2810	334	7	arises	arise	VERB
taxlaw-2810	334	8	because	because	SCONJ
taxlaw-2810	334	9	“	"	PUNCT
taxlaw-2810	334	10	another	another	DET
taxlaw-2810	334	11	person	person	NOUN
taxlaw-2810	334	12	”	"	PUNCT
taxlaw-2810	334	13	provides	provide	VERB
taxlaw-2810	334	14	services	service	NOUN
taxlaw-2810	334	15	to	to	ADP
taxlaw-2810	334	16	the	the	DET
taxlaw-2810	334	17	taxpayer	taxpayer	NOUN
taxlaw-2810	334	18	,	,	PUNCT
taxlaw-2810	334	19	as	as	SCONJ
taxlaw-2810	334	20	a	a	DET
taxlaw-2810	334	21	worker	worker	NOUN
taxlaw-2810	334	22	provides	provide	VERB
taxlaw-2810	334	23	services	service	NOUN
taxlaw-2810	334	24	to	to	ADP
taxlaw-2810	334	25	an	an	DET
taxlaw-2810	334	26	employer	employer	NOUN
taxlaw-2810	334	27	,	,	PUNCT
taxlaw-2810	334	28	then	then	ADV
taxlaw-2810	334	29	“	"	PUNCT
taxlaw-2810	334	30	economic	economic	ADJ
taxlaw-2810	334	31	performance	performance	NOUN
taxlaw-2810	334	32	occurs	occur	VERB
taxlaw-2810	334	33	as	as	SCONJ
taxlaw-2810	334	34	such	such	ADJ
taxlaw-2810	334	35	person	person	NOUN
taxlaw-2810	334	36	provides	provide	VERB
taxlaw-2810	334	37	such	such	ADJ
taxlaw-2810	334	38	services	service	NOUN
taxlaw-2810	334	39	.	.	PUNCT
taxlaw-2810	334	40	”	"	PUNCT
taxlaw-2810	335	1	42	42	NUM
taxlaw-2810	335	2	applying	apply	VERB
taxlaw-2810	335	3	this	this	DET
taxlaw-2810	335	4	test	test	NOUN
taxlaw-2810	335	5	,	,	PUNCT
taxlaw-2810	335	6	suppose	suppose	VERB
taxlaw-2810	335	7	that	that	SCONJ
taxlaw-2810	335	8	in	in	ADP
taxlaw-2810	335	9	taxable	taxable	ADJ
taxlaw-2810	335	10	year1	year1	NOUN
taxlaw-2810	335	11	,	,	PUNCT
taxlaw-2810	335	12	the	the	DET
taxlaw-2810	335	13	accrual	accrual	ADJ
taxlaw-2810	335	14	-	-	PUNCT
taxlaw-2810	335	15	method	method	NOUN
taxlaw-2810	335	16	employer	employer	NOUN
taxlaw-2810	335	17	promises	promise	VERB
taxlaw-2810	335	18	to	to	PART
taxlaw-2810	335	19	pay	pay	VERB
taxlaw-2810	335	20	the	the	DET
taxlaw-2810	335	21	worker	worker	NOUN
taxlaw-2810	335	22	$	$	SYM
taxlaw-2810	335	23	100	100	NUM
taxlaw-2810	335	24	,	,	PUNCT
taxlaw-2810	335	25	and	and	CCONJ
taxlaw-2810	335	26	the	the	DET
taxlaw-2810	335	27	worker	worker	NOUN
taxlaw-2810	335	28	renders	render	VERB
taxlaw-2810	335	29	the	the	DET
taxlaw-2810	335	30	services	service	NOUN
taxlaw-2810	335	31	,	,	PUNCT
taxlaw-2810	335	32	but	but	CCONJ
taxlaw-2810	335	33	the	the	DET
taxlaw-2810	335	34	employer	employer	NOUN
taxlaw-2810	335	35	only	only	ADV
taxlaw-2810	335	36	pays	pay	VERB
taxlaw-2810	335	37	the	the	DET
taxlaw-2810	335	38	worker	worker	NOUN
taxlaw-2810	335	39	$	$	SYM
taxlaw-2810	335	40	45	45	NUM
taxlaw-2810	335	41	.	.	PUNCT
taxlaw-2810	336	1	once	once	ADV
taxlaw-2810	336	2	all	all	DET
taxlaw-2810	336	3	these	these	DET
taxlaw-2810	336	4	events	event	NOUN
taxlaw-2810	336	5	occur	occur	VERB
taxlaw-2810	336	6	,	,	PUNCT
taxlaw-2810	336	7	that	that	DET
taxlaw-2810	336	8	employer	employer	NOUN
taxlaw-2810	336	9	's	's	PART
taxlaw-2810	336	10	liability	liability	NOUN
taxlaw-2810	336	11	to	to	PART
taxlaw-2810	336	12	pay	pay	VERB
taxlaw-2810	336	13	the	the	DET
taxlaw-2810	336	14	worker	worker	NOUN
taxlaw-2810	336	15	the	the	DET
taxlaw-2810	336	16	unpaid	unpaid	ADJ
taxlaw-2810	336	17	wages	wage	NOUN
taxlaw-2810	336	18	is	be	AUX
taxlaw-2810	336	19	established	establish	VERB
taxlaw-2810	336	20	under	under	ADP
taxlaw-2810	336	21	state	state	NOUN
taxlaw-2810	336	22	contract	contract	NOUN
taxlaw-2810	336	23	law	law	NOUN
taxlaw-2810	336	24	.	.	PUNCT
taxlaw-2810	337	1	alternatively	alternatively	ADV
taxlaw-2810	337	2	,	,	PUNCT
taxlaw-2810	337	3	if	if	SCONJ
taxlaw-2810	337	4	under	under	ADP
taxlaw-2810	337	5	the	the	DET
taxlaw-2810	337	6	applicable	applicable	ADJ
taxlaw-2810	337	7	minimum	minimum	NOUN
taxlaw-2810	337	8	wage	wage	NOUN
taxlaw-2810	337	9	the	the	DET
taxlaw-2810	337	10	employer	employer	NOUN
taxlaw-2810	337	11	must	must	AUX
taxlaw-2810	337	12	pay	pay	VERB
taxlaw-2810	337	13	$	$	SYM
taxlaw-2810	337	14	120	120	NUM
taxlaw-2810	337	15	,	,	PUNCT
taxlaw-2810	337	16	but	but	CCONJ
taxlaw-2810	337	17	in	in	ADP
taxlaw-2810	337	18	fact	fact	NOUN
taxlaw-2810	337	19	the	the	DET
taxlaw-2810	337	20	employer	employer	NOUN
taxlaw-2810	337	21	only	only	ADV
taxlaw-2810	337	22	pays	pay	VERB
taxlaw-2810	337	23	$	$	SYM
taxlaw-2810	337	24	45	45	NUM
taxlaw-2810	337	25	,	,	PUNCT
taxlaw-2810	337	26	the	the	DET
taxlaw-2810	337	27	employer	employer	NOUN
taxlaw-2810	337	28	's	's	PART
taxlaw-2810	337	29	liability	liability	NOUN
taxlaw-2810	337	30	to	to	PART
taxlaw-2810	337	31	pay	pay	VERB
taxlaw-2810	337	32	the	the	DET
taxlaw-2810	337	33	worker	worker	NOUN
taxlaw-2810	337	34	$	$	SYM
taxlaw-2810	337	35	75	75	NUM
taxlaw-2810	337	36	is	be	AUX
taxlaw-2810	337	37	established	establish	VERB
taxlaw-2810	337	38	under	under	ADP
taxlaw-2810	337	39	the	the	DET
taxlaw-2810	337	40	minimum	minimum	ADJ
taxlaw-2810	337	41	wage	wage	NOUN
taxlaw-2810	337	42	statute	statute	NOUN
taxlaw-2810	337	43	.	.	PUNCT
taxlaw-2810	338	1	in	in	ADP
taxlaw-2810	338	2	either	either	DET
taxlaw-2810	338	3	case	case	NOUN
taxlaw-2810	338	4	,	,	PUNCT
taxlaw-2810	338	5	the	the	DET
taxlaw-2810	338	6	amount	amount	NOUN
taxlaw-2810	338	7	of	of	ADP
taxlaw-2810	338	8	the	the	DET
taxlaw-2810	338	9	liability	liability	NOUN
taxlaw-2810	338	10	can	can	AUX
taxlaw-2810	338	11	be	be	AUX
taxlaw-2810	338	12	determined	determine	VERB
taxlaw-2810	338	13	with	with	ADP
taxlaw-2810	338	14	reasonable	reasonable	ADJ
taxlaw-2810	338	15	accuracy	accuracy	NOUN
taxlaw-2810	338	16	,	,	PUNCT
taxlaw-2810	338	17	and	and	CCONJ
taxlaw-2810	338	18	economic	economic	ADJ
taxlaw-2810	338	19	performance	performance	NOUN
taxlaw-2810	338	20	has	have	AUX
taxlaw-2810	338	21	already	already	ADV
taxlaw-2810	338	22	occurred	occur	VERB
taxlaw-2810	338	23	,	,	PUNCT
taxlaw-2810	338	24	because	because	SCONJ
taxlaw-2810	338	25	the	the	DET
taxlaw-2810	338	26	worker	worker	NOUN
taxlaw-2810	338	27	has	have	AUX
taxlaw-2810	338	28	finished	finish	VERB
taxlaw-2810	338	29	providing	provide	VERB
taxlaw-2810	338	30	the	the	DET
taxlaw-2810	338	31	promised	promise	VERB
taxlaw-2810	338	32	services	service	NOUN
taxlaw-2810	338	33	.	.	PUNCT
taxlaw-2810	339	1	two	two	NUM
taxlaw-2810	339	2	outcomes	outcome	NOUN
taxlaw-2810	339	3	are	be	AUX
taxlaw-2810	339	4	possible	possible	ADJ
taxlaw-2810	339	5	.	.	PUNCT
taxlaw-2810	340	1	if	if	SCONJ
taxlaw-2810	340	2	,	,	PUNCT
taxlaw-2810	340	3	in	in	ADP
taxlaw-2810	340	4	our	our	PRON
taxlaw-2810	340	5	first	first	ADJ
taxlaw-2810	340	6	example	example	NOUN
taxlaw-2810	340	7	,	,	PUNCT
taxlaw-2810	340	8	that	that	DET
taxlaw-2810	340	9	employer	employer	NOUN
taxlaw-2810	340	10	resolves	resolve	NOUN
taxlaw-2810	340	11	to	to	PART
taxlaw-2810	340	12	never	never	ADV
taxlaw-2810	340	13	pay	pay	VERB
taxlaw-2810	340	14	the	the	DET
taxlaw-2810	340	15	wages	wage	NOUN
taxlaw-2810	340	16	owed	owe	VERB
taxlaw-2810	340	17	(	(	PUNCT
taxlaw-2810	340	18	$	$	SYM
taxlaw-2810	340	19	55	55	NUM
taxlaw-2810	340	20	)	)	PUNCT
taxlaw-2810	340	21	in	in	ADP
taxlaw-2810	340	22	that	that	DET
taxlaw-2810	340	23	same	same	ADJ
taxlaw-2810	340	24	year	year	NOUN
taxlaw-2810	340	25	(	(	PUNCT
taxlaw-2810	340	26	year1	year1	NOUN
taxlaw-2810	340	27	)	)	PUNCT
taxlaw-2810	340	28	,	,	PUNCT
taxlaw-2810	340	29	then	then	ADV
taxlaw-2810	340	30	that	that	SCONJ
taxlaw-2810	340	31	$	$	SYM
taxlaw-2810	340	32	55	55	NUM
taxlaw-2810	340	33	can	can	AUX
taxlaw-2810	340	34	not	not	PART
taxlaw-2810	340	35	be	be	AUX
taxlaw-2810	340	36	an	an	DET
taxlaw-2810	340	37	incurred	incur	VERB
taxlaw-2810	340	38	compensation	compensation	NOUN
taxlaw-2810	340	39	expense	expense	NOUN
taxlaw-2810	340	40	.	.	PUNCT
taxlaw-2810	341	1	indeed	indeed	ADV
taxlaw-2810	341	2	,	,	PUNCT
taxlaw-2810	341	3	as	as	SCONJ
taxlaw-2810	341	4	discussed	discuss	VERB
taxlaw-2810	341	5	earlier	early	ADV
taxlaw-2810	341	6	,	,	PUNCT
taxlaw-2810	341	7	at	at	ADP
taxlaw-2810	341	8	that	that	DET
taxlaw-2810	341	9	point	point	NOUN
taxlaw-2810	341	10	,	,	PUNCT
taxlaw-2810	341	11	the	the	DET
taxlaw-2810	341	12	employer	employer	NOUN
taxlaw-2810	341	13	gains	gain	VERB
taxlaw-2810	341	14	an	an	DET
taxlaw-2810	341	15	item	item	NOUN
taxlaw-2810	341	16	of	of	ADP
taxlaw-2810	341	17	income	income	NOUN
taxlaw-2810	341	18	if	if	SCONJ
taxlaw-2810	341	19	the	the	DET
taxlaw-2810	341	20	services	service	NOUN
taxlaw-2810	341	21	'	'	PART
taxlaw-2810	341	22	cash	cash	NOUN
taxlaw-2810	341	23	value	value	NOUN
taxlaw-2810	341	24	exceeds	exceed	VERB
taxlaw-2810	341	25	wages	wage	NOUN
taxlaw-2810	341	26	actually	actually	ADV
taxlaw-2810	341	27	paid	pay	VERB
taxlaw-2810	341	28	.	.	PUNCT
taxlaw-2810	342	1	this	this	DET
taxlaw-2810	342	2	outcome	outcome	NOUN
taxlaw-2810	342	3	is	be	AUX
taxlaw-2810	342	4	effectively	effectively	ADV
taxlaw-2810	342	5	the	the	DET
taxlaw-2810	342	6	same	same	ADJ
taxlaw-2810	342	7	as	as	ADP
taxlaw-2810	342	8	for	for	ADP
taxlaw-2810	342	9	the	the	DET
taxlaw-2810	342	10	cash	cash	NOUN
taxlaw-2810	342	11	-	-	PUNCT
taxlaw-2810	342	12	method	method	NOUN
taxlaw-2810	342	13	employer	employer	NOUN
taxlaw-2810	342	14	:	:	PUNCT
taxlaw-2810	342	15	in	in	ADP
taxlaw-2810	342	16	no	no	DET
taxlaw-2810	342	17	year	year	NOUN
taxlaw-2810	342	18	can	can	AUX
taxlaw-2810	342	19	this	this	DET
taxlaw-2810	342	20	employer	employer	NOUN
taxlaw-2810	342	21	legally	legally	ADV
taxlaw-2810	342	22	deduct	deduct	VERB
taxlaw-2810	342	23	the	the	DET
taxlaw-2810	342	24	unpaid	unpaid	ADJ
taxlaw-2810	342	25	wages	wage	NOUN
taxlaw-2810	342	26	as	as	ADP
taxlaw-2810	342	27	business	business	NOUN
taxlaw-2810	342	28	expenses	expense	NOUN
taxlaw-2810	342	29	.	.	PUNCT
taxlaw-2810	343	1	suppose	suppose	VERB
taxlaw-2810	343	2	,	,	PUNCT
taxlaw-2810	343	3	however	however	ADV
taxlaw-2810	343	4	,	,	PUNCT
taxlaw-2810	343	5	that	that	SCONJ
taxlaw-2810	343	6	the	the	DET
taxlaw-2810	343	7	employer	employer	NOUN
taxlaw-2810	343	8	claims	claim	VERB
taxlaw-2810	343	9	the	the	DET
taxlaw-2810	343	10	$	$	SYM
taxlaw-2810	343	11	100	100	NUM
taxlaw-2810	343	12	(	(	PUNCT
taxlaw-2810	343	13	including	include	VERB
taxlaw-2810	343	14	the	the	DET
taxlaw-2810	343	15	unpaid	unpaid	ADJ
taxlaw-2810	343	16	$	$	SYM
taxlaw-2810	343	17	55	55	NUM
taxlaw-2810	343	18	)	)	PUNCT
taxlaw-2810	343	19	as	as	ADP
taxlaw-2810	343	20	a	a	DET
taxlaw-2810	343	21	business	business	NOUN
taxlaw-2810	343	22	expense	expense	NOUN
taxlaw-2810	343	23	deduction	deduction	NOUN
taxlaw-2810	343	24	in	in	ADP
taxlaw-2810	343	25	year1	year1	PROPN
taxlaw-2810	343	26	,	,	PUNCT
taxlaw-2810	343	27	but	but	CCONJ
taxlaw-2810	343	28	resolves	resolve	NOUN
taxlaw-2810	343	29	not	not	PART
taxlaw-2810	343	30	to	to	PART
taxlaw-2810	343	31	pay	pay	VERB
taxlaw-2810	343	32	the	the	DET
taxlaw-2810	343	33	$	$	SYM
taxlaw-2810	343	34	55	55	NUM
taxlaw-2810	343	35	in	in	ADP
taxlaw-2810	343	36	year2	year2	PROPN
taxlaw-2810	343	37	.	.	PUNCT
taxlaw-2810	344	1	if	if	SCONJ
taxlaw-2810	344	2	so	so	ADV
taxlaw-2810	344	3	,	,	PUNCT
taxlaw-2810	344	4	then	then	ADV
taxlaw-2810	344	5	the	the	DET
taxlaw-2810	344	6	deduction	deduction	NOUN
taxlaw-2810	344	7	for	for	ADP
taxlaw-2810	344	8	that	that	PRON
taxlaw-2810	344	9	$	$	SYM
taxlaw-2810	344	10	55	55	NUM
taxlaw-2810	344	11	is	be	AUX
taxlaw-2810	344	12	allowable	allowable	ADJ
taxlaw-2810	344	13	in	in	ADP
taxlaw-2810	344	14	year1	year1	PROPN
taxlaw-2810	344	15	,	,	PUNCT
taxlaw-2810	344	16	because	because	SCONJ
taxlaw-2810	344	17	in	in	ADP
taxlaw-2810	344	18	that	that	DET
taxlaw-2810	344	19	year	year	NOUN
taxlaw-2810	344	20	,	,	PUNCT
taxlaw-2810	344	21	the	the	DET
taxlaw-2810	344	22	employer	employer	NOUN
taxlaw-2810	344	23	is	be	AUX
taxlaw-2810	344	24	still	still	ADV
taxlaw-2810	344	25	treating	treat	VERB
taxlaw-2810	344	26	the	the	DET
taxlaw-2810	344	27	unpaid	unpaid	ADJ
taxlaw-2810	344	28	wages	wage	NOUN
taxlaw-2810	344	29	as	as	ADP
taxlaw-2810	344	30	a	a	DET
taxlaw-2810	344	31	debt	debt	NOUN
taxlaw-2810	344	32	to	to	PART
taxlaw-2810	344	33	be	be	AUX
taxlaw-2810	344	34	paid	pay	VERB
taxlaw-2810	344	35	.	.	PUNCT
taxlaw-2810	345	1	once	once	SCONJ
taxlaw-2810	345	2	the	the	DET
taxlaw-2810	345	3	employer	employer	NOUN
taxlaw-2810	345	4	stops	stop	VERB
taxlaw-2810	345	5	treating	treat	VERB
taxlaw-2810	345	6	the	the	DET
taxlaw-2810	345	7	unpaid	unpaid	ADJ
taxlaw-2810	345	8	wages	wage	NOUN
taxlaw-2810	345	9	as	as	ADP
taxlaw-2810	345	10	a	a	DET
taxlaw-2810	345	11	debt	debt	NOUN
taxlaw-2810	345	12	(	(	PUNCT
taxlaw-2810	345	13	in	in	ADP
taxlaw-2810	345	14	year2	year2	PROPN
taxlaw-2810	345	15	)	)	PUNCT
taxlaw-2810	345	16	,	,	PUNCT
taxlaw-2810	345	17	the	the	DET
taxlaw-2810	345	18	tax	tax	NOUN
taxlaw-2810	345	19	benefit	benefit	NOUN
taxlaw-2810	345	20	rule	rule	NOUN
taxlaw-2810	345	21	applies	apply	VERB
taxlaw-2810	345	22	.	.	PUNCT
taxlaw-2810	346	1	that	that	DET
taxlaw-2810	346	2	rule	rule	NOUN
taxlaw-2810	346	3	provides	provide	VERB
taxlaw-2810	346	4	that	that	SCONJ
taxlaw-2810	346	5	a	a	DET
taxlaw-2810	346	6	taxpayer	taxpayer	NOUN
taxlaw-2810	346	7	that	that	PRON
taxlaw-2810	346	8	took	take	VERB
taxlaw-2810	346	9	a	a	DET
taxlaw-2810	346	10	deduction	deduction	NOUN
taxlaw-2810	346	11	in	in	ADP
taxlaw-2810	346	12	a	a	DET
taxlaw-2810	346	13	prior	prior	ADJ
taxlaw-2810	346	14	year	year	NOUN
taxlaw-2810	346	15	must	must	AUX
taxlaw-2810	346	16	include	include	VERB
taxlaw-2810	346	17	that	that	DET
taxlaw-2810	346	18	amount	amount	NOUN
taxlaw-2810	346	19	as	as	ADP
taxlaw-2810	346	20	income	income	NOUN
taxlaw-2810	346	21	in	in	ADP
taxlaw-2810	346	22	a	a	DET
taxlaw-2810	346	23	later	later	ADJ
taxlaw-2810	346	24	year	year	NOUN
taxlaw-2810	346	25	when	when	SCONJ
taxlaw-2810	346	26	an	an	DET
taxlaw-2810	346	27	event	event	NOUN
taxlaw-2810	346	28	in	in	ADP
taxlaw-2810	346	29	that	that	DET
taxlaw-2810	346	30	later	later	ADJ
taxlaw-2810	346	31	year	year	NOUN
taxlaw-2810	346	32	is	be	AUX
taxlaw-2810	346	33	"	"	PUNCT
taxlaw-2810	346	34	fundamentally	fundamentally	ADV
taxlaw-2810	346	35	inconsistent	inconsistent	ADJ
taxlaw-2810	346	36	with	with	ADP
taxlaw-2810	346	37	the	the	DET
taxlaw-2810	346	38	premise	premise	NOUN
taxlaw-2810	346	39	on	on	ADP
taxlaw-2810	346	40	which	which	PRON
taxlaw-2810	346	41	the	the	DET
taxlaw-2810	346	42	deduction	deduction	NOUN
taxlaw-2810	346	43	was	be	AUX
taxlaw-2810	346	44	initially	initially	ADV
taxlaw-2810	346	45	based	base	VERB
taxlaw-2810	346	46	.	.	PUNCT
taxlaw-2810	346	47	”	"	PUNCT
taxlaw-2810	347	1	43	43	NUM
taxlaw-2810	347	2	accordingly	accordingly	ADV
taxlaw-2810	347	3	,	,	PUNCT
taxlaw-2810	347	4	in	in	ADP
taxlaw-2810	347	5	our	our	PRON
taxlaw-2810	347	6	example	example	NOUN
taxlaw-2810	347	7	,	,	PUNCT
taxlaw-2810	347	8	the	the	DET
taxlaw-2810	347	9	tax	tax	NOUN
taxlaw-2810	347	10	benefit	benefit	NOUN
taxlaw-2810	347	11	rule	rule	NOUN
taxlaw-2810	347	12	triggers	trigger	NOUN
taxlaw-2810	347	13	in	in	ADP
taxlaw-2810	347	14	year2	year2	PROPN
taxlaw-2810	347	15	,	,	PUNCT
taxlaw-2810	347	16	because	because	SCONJ
taxlaw-2810	347	17	in	in	ADP
taxlaw-2810	347	18	that	that	DET
taxlaw-2810	347	19	year	year	NOUN
taxlaw-2810	347	20	,	,	PUNCT
taxlaw-2810	347	21	the	the	DET
taxlaw-2810	347	22	employer	employer	NOUN
taxlaw-2810	347	23	decided	decide	VERB
taxlaw-2810	347	24	not	not	PART
taxlaw-2810	347	25	to	to	PART
taxlaw-2810	347	26	treat	treat	VERB
taxlaw-2810	347	27	the	the	DET
taxlaw-2810	347	28	unpaid	unpaid	ADJ
taxlaw-2810	347	29	$	$	SYM
taxlaw-2810	347	30	55	55	NUM
taxlaw-2810	347	31	as	as	ADP
taxlaw-2810	347	32	a	a	DET
taxlaw-2810	347	33	debt	debt	NOUN
taxlaw-2810	347	34	owed	owe	VERB
taxlaw-2810	347	35	to	to	ADP
taxlaw-2810	347	36	the	the	DET
taxlaw-2810	347	37	worker	worker	NOUN
taxlaw-2810	347	38	.	.	PUNCT
taxlaw-2810	348	1	that	that	DET
taxlaw-2810	348	2	decision	decision	NOUN
taxlaw-2810	348	3	is	be	AUX
taxlaw-2810	348	4	the	the	DET
taxlaw-2810	348	5	event	event	NOUN
taxlaw-2810	348	6	that	that	PRON
taxlaw-2810	348	7	is	be	AUX
taxlaw-2810	348	8	“	"	PUNCT
taxlaw-2810	348	9	fundamentally	fundamentally	ADV
taxlaw-2810	348	10	inconsistent	inconsistent	ADJ
taxlaw-2810	348	11	”	"	PUNCT
taxlaw-2810	348	12	with	with	ADP
taxlaw-2810	348	13	the	the	DET
taxlaw-2810	348	14	premise	premise	NOUN
taxlaw-2810	348	15	behind	behind	ADP
taxlaw-2810	348	16	the	the	DET
taxlaw-2810	348	17	deductibility	deductibility	NOUN
taxlaw-2810	348	18	of	of	ADP
taxlaw-2810	348	19	those	those	DET
taxlaw-2810	348	20	unpaid	unpaid	ADJ
taxlaw-2810	348	21	wages	wage	NOUN
taxlaw-2810	348	22	in	in	ADP
taxlaw-2810	348	23	year1	year1	PROPN
taxlaw-2810	348	24	,	,	PUNCT
taxlaw-2810	348	25	that	that	ADV
taxlaw-2810	348	26	is	is	ADV
taxlaw-2810	348	27	,	,	PUNCT
taxlaw-2810	348	28	that	that	SCONJ
taxlaw-2810	348	29	the	the	DET
taxlaw-2810	348	30	employer	employer	NOUN
taxlaw-2810	348	31	recognizes	recognize	VERB
taxlaw-2810	348	32	the	the	DET
taxlaw-2810	348	33	$	$	SYM
taxlaw-2810	348	34	55	55	NUM
taxlaw-2810	348	35	in	in	ADP
taxlaw-2810	348	36	unpaid	unpaid	ADJ
taxlaw-2810	348	37	wages	wage	NOUN
taxlaw-2810	348	38	as	as	ADP
taxlaw-2810	348	39	a	a	DET
taxlaw-2810	348	40	debt	debt	NOUN
taxlaw-2810	348	41	owed	owe	VERB
taxlaw-2810	348	42	to	to	ADP
taxlaw-2810	348	43	the	the	DET
taxlaw-2810	348	44	worker	worker	NOUN
taxlaw-2810	348	45	.	.	PUNCT
taxlaw-2810	349	1	44	44	NUM
taxlaw-2810	349	2	however	however	ADV
taxlaw-2810	349	3	,	,	PUNCT
taxlaw-2810	349	4	if	if	SCONJ
taxlaw-2810	349	5	the	the	DET
taxlaw-2810	349	6	employer	employer	NOUN
taxlaw-2810	349	7	would	would	AUX
taxlaw-2810	349	8	have	have	VERB
taxlaw-2810	349	9	41	41	NUM
taxlaw-2810	349	10	treas	trea	NOUN
taxlaw-2810	349	11	.	.	PUNCT
taxlaw-2810	350	1	reg	reg	PROPN
taxlaw-2810	350	2	.	.	PUNCT
taxlaw-2810	351	1	§	§	PROPN
taxlaw-2810	351	2	1.461	1.461	NUM
taxlaw-2810	351	3	-	-	SYM
taxlaw-2810	351	4	1(a)(2	1(a)(2	NUM
taxlaw-2810	351	5	)	)	PUNCT
taxlaw-2810	351	6	(	(	PUNCT
taxlaw-2810	351	7	as	as	SCONJ
taxlaw-2810	351	8	amended	amend	VERB
taxlaw-2810	351	9	in	in	ADP
taxlaw-2810	351	10	1998	1998	NUM
taxlaw-2810	351	11	)	)	PUNCT
taxlaw-2810	351	12	;	;	PUNCT
taxlaw-2810	351	13	see	see	VERB
taxlaw-2810	351	14	i.r.c	i.r.c	NOUN
taxlaw-2810	351	15	.	.	PUNCT
taxlaw-2810	352	1	§	§	PROPN
taxlaw-2810	352	2	461(h)(4	461(h)(4	NUM
taxlaw-2810	352	3	)	)	PUNCT
taxlaw-2810	352	4	(	(	PUNCT
taxlaw-2810	352	5	2006	2006	NUM
taxlaw-2810	352	6	)	)	PUNCT
taxlaw-2810	352	7	(	(	PUNCT
taxlaw-2810	352	8	“	"	PUNCT
taxlaw-2810	352	9	for	for	ADP
taxlaw-2810	352	10	purposes	purpose	NOUN
taxlaw-2810	352	11	of	of	ADP
taxlaw-2810	352	12	this	this	DET
taxlaw-2810	352	13	subsection	subsection	NOUN
taxlaw-2810	352	14	,	,	PUNCT
taxlaw-2810	352	15	the	the	DET
taxlaw-2810	352	16	all	all	DET
taxlaw-2810	352	17	events	event	NOUN
taxlaw-2810	352	18	test	test	NOUN
taxlaw-2810	352	19	is	be	AUX
taxlaw-2810	352	20	met	meet	VERB
taxlaw-2810	352	21	with	with	ADP
taxlaw-2810	352	22	respect	respect	NOUN
taxlaw-2810	352	23	to	to	ADP
taxlaw-2810	352	24	any	any	DET
taxlaw-2810	352	25	item	item	NOUN
taxlaw-2810	352	26	if	if	SCONJ
taxlaw-2810	352	27	all	all	DET
taxlaw-2810	352	28	events	event	NOUN
taxlaw-2810	352	29	have	have	AUX
taxlaw-2810	352	30	occurred	occur	VERB
taxlaw-2810	352	31	which	which	PRON
taxlaw-2810	352	32	determine	determine	VERB
taxlaw-2810	352	33	the	the	DET
taxlaw-2810	352	34	fact	fact	NOUN
taxlaw-2810	352	35	of	of	ADP
taxlaw-2810	352	36	liability	liability	NOUN
taxlaw-2810	352	37	and	and	CCONJ
taxlaw-2810	352	38	the	the	DET
taxlaw-2810	352	39	amount	amount	NOUN
taxlaw-2810	352	40	of	of	ADP
taxlaw-2810	352	41	such	such	ADJ
taxlaw-2810	352	42	liability	liability	NOUN
taxlaw-2810	352	43	can	can	AUX
taxlaw-2810	352	44	be	be	AUX
taxlaw-2810	352	45	determined	determine	VERB
taxlaw-2810	352	46	with	with	ADP
taxlaw-2810	352	47	reasonable	reasonable	ADJ
taxlaw-2810	352	48	accuracy	accuracy	NOUN
taxlaw-2810	352	49	.	.	PUNCT
taxlaw-2810	352	50	”	"	PUNCT
taxlaw-2810	352	51	)	)	PUNCT
taxlaw-2810	352	52	.	.	PUNCT
taxlaw-2810	353	1	42	42	NUM
taxlaw-2810	353	2	i.r.c	i.r.c	NOUN
taxlaw-2810	353	3	.	.	PUNCT
taxlaw-2810	354	1	§	§	PROPN
taxlaw-2810	354	2	461(h)(2)(a)(i	461(h)(2)(a)(i	NUM
taxlaw-2810	354	3	)	)	PUNCT
taxlaw-2810	354	4	(	(	PUNCT
taxlaw-2810	354	5	2206	2206	NUM
taxlaw-2810	354	6	)	)	PUNCT
taxlaw-2810	354	7	;	;	PUNCT
taxlaw-2810	354	8	accord	accord	NOUN
taxlaw-2810	354	9	treas	treas	PROPN
taxlaw-2810	354	10	.	.	PUNCT
taxlaw-2810	355	1	reg	reg	PROPN
taxlaw-2810	355	2	.	.	PUNCT
taxlaw-2810	356	1	§	§	PROPN
taxlaw-2810	356	2	1.461	1.461	NUM
taxlaw-2810	356	3	-	-	SYM
taxlaw-2810	356	4	1(d)(2)(i	1(d)(2)(i	NUM
taxlaw-2810	356	5	)	)	PUNCT
taxlaw-2810	356	6	(	(	PUNCT
taxlaw-2810	356	7	as	as	SCONJ
taxlaw-2810	356	8	amended	amend	VERB
taxlaw-2810	356	9	in	in	ADP
taxlaw-2810	356	10	1998	1998	NUM
taxlaw-2810	356	11	)	)	PUNCT
taxlaw-2810	356	12	.	.	PUNCT
taxlaw-2810	357	1	43	43	NUM
taxlaw-2810	357	2	hillsboro	hillsboro	PROPN
taxlaw-2810	357	3	nat’l	nat’l	PROPN
taxlaw-2810	357	4	bank	bank	PROPN
taxlaw-2810	357	5	v.	v.	CCONJ
taxlaw-2810	357	6	comm’r	comm’r	NOUN
taxlaw-2810	357	7	,	,	PUNCT
taxlaw-2810	357	8	460	460	NUM
taxlaw-2810	357	9	u.s	u.s	PROPN
taxlaw-2810	357	10	.	.	PROPN
taxlaw-2810	357	11	370	370	NUM
taxlaw-2810	357	12	,	,	PUNCT
taxlaw-2810	357	13	383	383	NUM
taxlaw-2810	357	14	(	(	PUNCT
taxlaw-2810	357	15	1983	1983	NUM
taxlaw-2810	357	16	)	)	PUNCT
taxlaw-2810	357	17	.	.	PUNCT
taxlaw-2810	358	1	the	the	DET
taxlaw-2810	358	2	amount	amount	NOUN
taxlaw-2810	358	3	to	to	PART
taxlaw-2810	358	4	be	be	AUX
taxlaw-2810	358	5	included	include	VERB
taxlaw-2810	358	6	as	as	ADP
taxlaw-2810	358	7	income	income	NOUN
taxlaw-2810	358	8	in	in	ADP
taxlaw-2810	358	9	that	that	DET
taxlaw-2810	358	10	later	later	ADJ
taxlaw-2810	358	11	year	year	NOUN
taxlaw-2810	358	12	,	,	PUNCT
taxlaw-2810	358	13	however	however	ADV
taxlaw-2810	358	14	,	,	PUNCT
taxlaw-2810	358	15	does	do	AUX
taxlaw-2810	358	16	not	not	PART
taxlaw-2810	358	17	include	include	VERB
taxlaw-2810	358	18	the	the	DET
taxlaw-2810	358	19	amount	amount	NOUN
taxlaw-2810	358	20	deducted	deduct	VERB
taxlaw-2810	358	21	if	if	SCONJ
taxlaw-2810	358	22	and	and	CCONJ
taxlaw-2810	358	23	“	"	PUNCT
taxlaw-2810	358	24	to	to	ADP
taxlaw-2810	358	25	the	the	DET
taxlaw-2810	358	26	extent	extent	NOUN
taxlaw-2810	358	27	such	such	ADJ
taxlaw-2810	358	28	amount	amount	NOUN
taxlaw-2810	358	29	did	do	AUX
taxlaw-2810	358	30	not	not	PART
taxlaw-2810	358	31	reduce	reduce	VERB
taxlaw-2810	358	32	the	the	DET
taxlaw-2810	358	33	amount	amount	NOUN
taxlaw-2810	358	34	of	of	ADP
taxlaw-2810	358	35	tax	tax	NOUN
taxlaw-2810	358	36	imposed	impose	VERB
taxlaw-2810	358	37	”	"	PUNCT
taxlaw-2810	358	38	in	in	ADP
taxlaw-2810	358	39	the	the	DET
taxlaw-2810	358	40	earlier	early	ADJ
taxlaw-2810	358	41	year	year	NOUN
taxlaw-2810	358	42	.	.	PUNCT
taxlaw-2810	359	1	i.r.c	i.r.c	NOUN
taxlaw-2810	359	2	.	.	PUNCT
taxlaw-2810	360	1	§	§	PROPN
taxlaw-2810	360	2	111(a	111(a	PROPN
taxlaw-2810	360	3	)	)	PUNCT
taxlaw-2810	360	4	(	(	PUNCT
taxlaw-2810	360	5	2006	2006	NUM
taxlaw-2810	360	6	)	)	PUNCT
taxlaw-2810	360	7	.	.	PUNCT
taxlaw-2810	361	1	44	44	NUM
taxlaw-2810	361	2	such	such	DET
taxlaw-2810	361	3	an	an	DET
taxlaw-2810	361	4	employer	employer	NOUN
taxlaw-2810	361	5	,	,	PUNCT
taxlaw-2810	361	6	however	however	ADV
taxlaw-2810	361	7	,	,	PUNCT
taxlaw-2810	361	8	can	can	AUX
taxlaw-2810	361	9	not	not	PART
taxlaw-2810	361	10	benefit	benefit	VERB
taxlaw-2810	361	11	from	from	ADP
taxlaw-2810	361	12	i.r.c	i.r.c	NOUN
taxlaw-2810	361	13	.	.	PUNCT
taxlaw-2810	362	1	§	§	PROPN
taxlaw-2810	362	2	1341	1341	NUM
taxlaw-2810	362	3	,	,	PUNCT
taxlaw-2810	362	4	which	which	PRON
taxlaw-2810	362	5	applies	apply	VERB
taxlaw-2810	362	6	if	if	SCONJ
taxlaw-2810	362	7	and	and	CCONJ
taxlaw-2810	362	8	only	only	ADV
taxlaw-2810	362	9	if	if	SCONJ
taxlaw-2810	362	10	“	"	PUNCT
taxlaw-2810	362	11	an	an	DET
taxlaw-2810	362	12	item	item	NOUN
taxlaw-2810	362	13	was	be	AUX
taxlaw-2810	362	14	included	include	VERB
taxlaw-2810	362	15	in	in	ADP
taxlaw-2810	362	16	gross	gross	ADJ
taxlaw-2810	362	17	income	income	NOUN
taxlaw-2810	362	18	for	for	ADP
taxlaw-2810	362	19	a	a	DET
taxlaw-2810	362	20	prior	prior	ADJ
taxlaw-2810	362	21	taxable	taxable	ADJ
taxlaw-2810	362	22	year	year	NOUN
taxlaw-2810	362	23	(	(	PUNCT
taxlaw-2810	362	24	or	or	CCONJ
taxlaw-2810	362	25	years	year	NOUN
taxlaw-2810	362	26	)	)	PUNCT
taxlaw-2810	362	27	because	because	SCONJ
taxlaw-2810	362	28	it	it	PRON
taxlaw-2810	362	29	appeared	appear	VERB
taxlaw-2810	362	30	that	that	SCONJ
taxlaw-2810	362	31	the	the	DET
taxlaw-2810	362	32	taxpayer	taxpayer	NOUN
taxlaw-2810	362	33	had	have	VERB
taxlaw-2810	362	34	an	an	DET
taxlaw-2810	362	35	unrestricted	unrestricted	ADJ
taxlaw-2810	362	36	right	right	NOUN
taxlaw-2810	362	37	to	to	ADP
taxlaw-2810	362	38	such	such	ADJ
taxlaw-2810	362	39	item	item	NOUN
taxlaw-2810	362	40	.	.	PUNCT
taxlaw-2810	362	41	”	"	PUNCT
taxlaw-2810	362	42	i.r.c	i.r.c	NOUN
taxlaw-2810	362	43	.	.	PUNCT
taxlaw-2810	363	1	§	§	PROPN
taxlaw-2810	363	2	1341(a)(1	1341(a)(1	NUM
taxlaw-2810	363	3	)	)	PUNCT
taxlaw-2810	363	4	(	(	PUNCT
taxlaw-2810	363	5	2006	2006	NUM
taxlaw-2810	363	6	)	)	PUNCT
taxlaw-2810	363	7	.	.	PUNCT
taxlaw-2810	364	1	courts	court	NOUN
taxlaw-2810	364	2	and	and	CCONJ
taxlaw-2810	364	3	the	the	DET
taxlaw-2810	364	4	irs	irs	PROPN
taxlaw-2810	364	5	have	have	AUX
taxlaw-2810	364	6	refused	refuse	VERB
taxlaw-2810	364	7	to	to	PART
taxlaw-2810	364	8	read	read	VERB
taxlaw-2810	364	9	this	this	DET
taxlaw-2810	364	10	text	text	NOUN
taxlaw-2810	364	11	to	to	PART
taxlaw-2810	364	12	include	include	VERB
taxlaw-2810	364	13	cases	case	NOUN
taxlaw-2810	364	14	in	in	ADP
taxlaw-2810	364	15	which	which	PRON
taxlaw-2810	364	16	the	the	DET
taxlaw-2810	364	17	taxpayer	taxpayer	NOUN
taxlaw-2810	364	18	obtained	obtain	VERB
taxlaw-2810	364	19	an	an	DET
taxlaw-2810	364	20	item	item	NOUN
taxlaw-2810	364	21	of	of	ADP
taxlaw-2810	364	22	income	income	NOUN
taxlaw-2810	364	23	in	in	ADP
taxlaw-2810	364	24	a	a	DET
taxlaw-2810	364	25	prior	prior	ADJ
taxlaw-2810	364	26	taxable	taxable	ADJ
taxlaw-2810	364	27	year	year	NOUN
taxlaw-2810	364	28	in	in	ADP
taxlaw-2810	364	29	a	a	DET
taxlaw-2810	364	30	2012	2012	NUM
taxlaw-2810	364	31	]	]	PUNCT
taxlaw-2810	364	32	tax	tax	NOUN
taxlaw-2810	364	33	liability	liability	NOUN
taxlaw-2810	364	34	for	for	ADP
taxlaw-2810	364	35	wage	wage	NOUN
taxlaw-2810	364	36	theft	theft	NOUN
taxlaw-2810	364	37	125	125	NUM
taxlaw-2810	364	38	had	have	VERB
taxlaw-2810	364	39	the	the	DET
taxlaw-2810	364	40	same	same	ADJ
taxlaw-2810	364	41	tax	tax	NOUN
taxlaw-2810	364	42	liability	liability	NOUN
taxlaw-2810	364	43	regardless	regardless	ADV
taxlaw-2810	364	44	of	of	ADP
taxlaw-2810	364	45	whether	whether	SCONJ
taxlaw-2810	364	46	it	it	PRON
taxlaw-2810	364	47	had	have	AUX
taxlaw-2810	364	48	deducted	deduct	VERB
taxlaw-2810	364	49	that	that	SCONJ
taxlaw-2810	364	50	$	$	SYM
taxlaw-2810	364	51	55	55	NUM
taxlaw-2810	364	52	in	in	ADP
taxlaw-2810	364	53	year1	year1	PROPN
taxlaw-2810	364	54	,	,	PUNCT
taxlaw-2810	364	55	then	then	ADV
taxlaw-2810	364	56	the	the	DET
taxlaw-2810	364	57	amount	amount	NOUN
taxlaw-2810	364	58	deducted	deduct	VERB
taxlaw-2810	364	59	in	in	ADP
taxlaw-2810	364	60	year1	year1	NOUN
taxlaw-2810	364	61	is	be	AUX
taxlaw-2810	364	62	not	not	PART
taxlaw-2810	364	63	treated	treat	VERB
taxlaw-2810	364	64	as	as	ADP
taxlaw-2810	364	65	an	an	DET
taxlaw-2810	364	66	item	item	NOUN
taxlaw-2810	364	67	of	of	ADP
taxlaw-2810	364	68	income	income	NOUN
taxlaw-2810	364	69	in	in	ADP
taxlaw-2810	364	70	year2	year2	PROPN
taxlaw-2810	364	71	.	.	PUNCT
taxlaw-2810	365	1	2	2	X
taxlaw-2810	365	2	.	.	X
taxlaw-2810	365	3	wage	wage	NOUN
taxlaw-2810	365	4	payments	payment	NOUN
taxlaw-2810	365	5	that	that	PRON
taxlaw-2810	365	6	violate	violate	VERB
taxlaw-2810	365	7	criminal	criminal	ADJ
taxlaw-2810	365	8	provisions	provision	NOUN
taxlaw-2810	365	9	of	of	ADP
taxlaw-2810	365	10	minimum	minimum	NOUN
taxlaw-2810	365	11	wage	wage	NOUN
taxlaw-2810	365	12	statutes	statute	NOUN
taxlaw-2810	365	13	are	be	AUX
taxlaw-2810	365	14	not	not	PART
taxlaw-2810	365	15	deductible	deductible	ADJ
taxlaw-2810	365	16	regardless	regardless	ADV
taxlaw-2810	365	17	of	of	ADP
taxlaw-2810	365	18	accounting	accounting	NOUN
taxlaw-2810	365	19	method	method	NOUN
taxlaw-2810	365	20	,	,	PUNCT
taxlaw-2810	365	21	business	business	NOUN
taxlaw-2810	365	22	expense	expense	NOUN
taxlaw-2810	365	23	deductions	deduction	NOUN
taxlaw-2810	365	24	for	for	ADP
taxlaw-2810	365	25	already	already	ADV
taxlaw-2810	365	26	paid	pay	VERB
taxlaw-2810	365	27	wages	wage	NOUN
taxlaw-2810	365	28	may	may	AUX
taxlaw-2810	365	29	be	be	AUX
taxlaw-2810	365	30	disallowed	disallow	VERB
taxlaw-2810	365	31	if	if	SCONJ
taxlaw-2810	365	32	such	such	ADJ
taxlaw-2810	365	33	wage	wage	NOUN
taxlaw-2810	365	34	payments	payment	NOUN
taxlaw-2810	365	35	violate	violate	VERB
taxlaw-2810	365	36	the	the	DET
taxlaw-2810	365	37	fair	fair	ADJ
taxlaw-2810	365	38	labor	labor	NOUN
taxlaw-2810	365	39	standards	standard	NOUN
taxlaw-2810	365	40	act	act	VERB
taxlaw-2810	365	41	or	or	CCONJ
taxlaw-2810	365	42	(	(	PUNCT
taxlaw-2810	365	43	some	some	PRON
taxlaw-2810	365	44	)	)	PUNCT
taxlaw-2810	365	45	state	state	NOUN
taxlaw-2810	365	46	minimum	minimum	NOUN
taxlaw-2810	365	47	wage	wage	NOUN
taxlaw-2810	365	48	statutes	statute	NOUN
taxlaw-2810	365	49	.	.	PUNCT
taxlaw-2810	366	1	section	section	NOUN
taxlaw-2810	366	2	162(c)(2	162(c)(2	NUM
taxlaw-2810	366	3	)	)	PUNCT
taxlaw-2810	366	4	of	of	ADP
taxlaw-2810	366	5	the	the	DET
taxlaw-2810	366	6	code	code	NOUN
taxlaw-2810	366	7	disallows	disallow	VERB
taxlaw-2810	366	8	business	business	NOUN
taxlaw-2810	366	9	expense	expense	NOUN
taxlaw-2810	366	10	deductions	deduction	NOUN
taxlaw-2810	366	11	“	"	PUNCT
taxlaw-2810	366	12	for	for	ADP
taxlaw-2810	366	13	any	any	DET
taxlaw-2810	366	14	payment	payment	NOUN
taxlaw-2810	366	15	.	.	PUNCT
taxlaw-2810	366	16	.	.	PUNCT
taxlaw-2810	366	17	.	.	PUNCT
taxlaw-2810	367	1	made	make	VERB
taxlaw-2810	367	2	,	,	PUNCT
taxlaw-2810	367	3	directly	directly	ADV
taxlaw-2810	367	4	or	or	CCONJ
taxlaw-2810	367	5	indirectly	indirectly	ADV
taxlaw-2810	367	6	,	,	PUNCT
taxlaw-2810	367	7	to	to	ADP
taxlaw-2810	367	8	any	any	DET
taxlaw-2810	367	9	person	person	NOUN
taxlaw-2810	367	10	,	,	PUNCT
taxlaw-2810	367	11	if	if	SCONJ
taxlaw-2810	367	12	the	the	DET
taxlaw-2810	367	13	payment	payment	NOUN
taxlaw-2810	367	14	constitutes	constitute	VERB
taxlaw-2810	367	15	an	an	PRON
taxlaw-2810	367	16	.	.	PUNCT
taxlaw-2810	367	17	.	.	PUNCT
taxlaw-2810	367	18	.	.	PUNCT
taxlaw-2810	368	1	illegal	illegal	ADJ
taxlaw-2810	368	2	payment	payment	NOUN
taxlaw-2810	368	3	”	"	PUNCT
taxlaw-2810	368	4	under	under	ADP
taxlaw-2810	368	5	any	any	DET
taxlaw-2810	368	6	federal	federal	ADJ
taxlaw-2810	368	7	law	law	NOUN
taxlaw-2810	368	8	or	or	CCONJ
taxlaw-2810	368	9	“	"	PUNCT
taxlaw-2810	368	10	generally	generally	ADV
taxlaw-2810	368	11	enforced	enforce	VERB
taxlaw-2810	368	12	”	"	PUNCT
taxlaw-2810	368	13	state	state	NOUN
taxlaw-2810	368	14	law	law	NOUN
taxlaw-2810	368	15	that	that	PRON
taxlaw-2810	368	16	,	,	PUNCT
taxlaw-2810	368	17	in	in	ADP
taxlaw-2810	368	18	pertinent	pertinent	ADJ
taxlaw-2810	368	19	part	part	NOUN
taxlaw-2810	368	20	,	,	PUNCT
taxlaw-2810	368	21	“	"	PUNCT
taxlaw-2810	368	22	subjects	subject	VERB
taxlaw-2810	368	23	the	the	DET
taxlaw-2810	368	24	payor	payor	NOUN
taxlaw-2810	368	25	to	to	ADP
taxlaw-2810	368	26	a	a	DET
taxlaw-2810	368	27	criminal	criminal	ADJ
taxlaw-2810	368	28	penalty	penalty	NOUN
taxlaw-2810	368	29	.	.	PUNCT
taxlaw-2810	368	30	”	"	PUNCT
taxlaw-2810	369	1	45	45	NUM
taxlaw-2810	369	2	for	for	ADP
taxlaw-2810	369	3	example	example	NOUN
taxlaw-2810	369	4	,	,	PUNCT
taxlaw-2810	369	5	when	when	SCONJ
taxlaw-2810	369	6	a	a	DET
taxlaw-2810	369	7	corporation	corporation	NOUN
taxlaw-2810	369	8	paid	pay	VERB
taxlaw-2810	369	9	wages	wage	NOUN
taxlaw-2810	369	10	in	in	ADP
taxlaw-2810	369	11	violation	violation	NOUN
taxlaw-2810	369	12	of	of	ADP
taxlaw-2810	369	13	a	a	DET
taxlaw-2810	369	14	wage	wage	NOUN
taxlaw-2810	369	15	ceiling	ceiling	NOUN
taxlaw-2810	369	16	,	,	PUNCT
taxlaw-2810	369	17	set	set	VERB
taxlaw-2810	369	18	by	by	ADP
taxlaw-2810	369	19	presidential	presidential	ADJ
taxlaw-2810	369	20	executive	executive	ADJ
taxlaw-2810	369	21	order	order	NOUN
taxlaw-2810	369	22	,	,	PUNCT
taxlaw-2810	369	23	that	that	PRON
taxlaw-2810	369	24	subjected	subject	VERB
taxlaw-2810	369	25	to	to	ADP
taxlaw-2810	369	26	a	a	DET
taxlaw-2810	369	27	criminal	criminal	ADJ
taxlaw-2810	369	28	fine	fine	NOUN
taxlaw-2810	369	29	any	any	DET
taxlaw-2810	369	30	person	person	NOUN
taxlaw-2810	369	31	paying	pay	VERB
taxlaw-2810	369	32	wages	wage	NOUN
taxlaw-2810	369	33	or	or	CCONJ
taxlaw-2810	369	34	salaries	salary	NOUN
taxlaw-2810	369	35	“	"	PUNCT
taxlaw-2810	369	36	higher	high	ADJ
taxlaw-2810	369	37	than	than	ADP
taxlaw-2810	369	38	those	those	DET
taxlaw-2810	369	39	permitted	permit	VERB
taxlaw-2810	369	40	hereunder	hereunder	NOUN
taxlaw-2810	369	41	,	,	PUNCT
taxlaw-2810	369	42	”	"	PUNCT
taxlaw-2810	369	43	then	then	ADV
taxlaw-2810	369	44	wages	wage	NOUN
taxlaw-2810	369	45	and	and	CCONJ
taxlaw-2810	369	46	salaries	salary	NOUN
taxlaw-2810	369	47	paid	pay	VERB
taxlaw-2810	369	48	in	in	ADP
taxlaw-2810	369	49	excess	excess	NOUN
taxlaw-2810	369	50	of	of	ADP
taxlaw-2810	369	51	that	that	DET
taxlaw-2810	369	52	wage	wage	NOUN
taxlaw-2810	369	53	ceiling	ceiling	NOUN
taxlaw-2810	369	54	counted	count	VERB
taxlaw-2810	369	55	as	as	ADP
taxlaw-2810	369	56	“	"	PUNCT
taxlaw-2810	369	57	illegal	illegal	ADJ
taxlaw-2810	369	58	payments	payment	NOUN
taxlaw-2810	369	59	”	"	PUNCT
taxlaw-2810	369	60	under	under	ADP
taxlaw-2810	369	61	§	§	PROPN
taxlaw-2810	369	62	162(c)(2	162(c)(2	NUM
taxlaw-2810	369	63	)	)	PUNCT
taxlaw-2810	369	64	.	.	PUNCT
taxlaw-2810	369	65	46	46	NUM
taxlaw-2810	369	66	for	for	ADP
taxlaw-2810	369	67	§	§	PROPN
taxlaw-2810	369	68	162(c)(2	162(c)(2	NUM
taxlaw-2810	369	69	)	)	PUNCT
taxlaw-2810	369	70	to	to	PART
taxlaw-2810	369	71	apply	apply	VERB
taxlaw-2810	369	72	,	,	PUNCT
taxlaw-2810	369	73	however	however	ADV
taxlaw-2810	369	74	,	,	PUNCT
taxlaw-2810	369	75	the	the	DET
taxlaw-2810	369	76	payment	payment	NOUN
taxlaw-2810	369	77	at	at	ADP
taxlaw-2810	369	78	issue	issue	NOUN
taxlaw-2810	369	79	must	must	AUX
taxlaw-2810	369	80	be	be	AUX
taxlaw-2810	369	81	in	in	ADP
taxlaw-2810	369	82	and	and	CCONJ
taxlaw-2810	369	83	of	of	ADP
taxlaw-2810	369	84	itself	itself	PRON
taxlaw-2810	369	85	illegal	illegal	ADJ
taxlaw-2810	369	86	,	,	PUNCT
taxlaw-2810	369	87	not	not	PART
taxlaw-2810	369	88	just	just	ADV
taxlaw-2810	369	89	connected	connect	VERB
taxlaw-2810	369	90	to	to	ADP
taxlaw-2810	369	91	or	or	CCONJ
taxlaw-2810	369	92	made	make	VERB
taxlaw-2810	369	93	to	to	PART
taxlaw-2810	369	94	further	further	VERB
taxlaw-2810	369	95	illegal	illegal	ADJ
taxlaw-2810	369	96	activity	activity	NOUN
taxlaw-2810	369	97	.	.	PUNCT
taxlaw-2810	370	1	47	47	NUM
taxlaw-2810	370	2	to	to	PART
taxlaw-2810	370	3	illustrate	illustrate	VERB
taxlaw-2810	370	4	,	,	PUNCT
taxlaw-2810	370	5	although	although	SCONJ
taxlaw-2810	370	6	some	some	PRON
taxlaw-2810	370	7	have	have	AUX
taxlaw-2810	370	8	suggested	suggest	VERB
taxlaw-2810	370	9	otherwise	otherwise	ADV
taxlaw-2810	370	10	,	,	PUNCT
taxlaw-2810	370	11	48	48	NUM
taxlaw-2810	370	12	wages	wage	NOUN
taxlaw-2810	370	13	paid	pay	VERB
taxlaw-2810	370	14	to	to	ADP
taxlaw-2810	370	15	undocumented	undocumented	ADJ
taxlaw-2810	370	16	workers	worker	NOUN
taxlaw-2810	370	17	are	be	AUX
taxlaw-2810	370	18	not	not	PART
taxlaw-2810	370	19	clearly	clearly	ADV
taxlaw-2810	370	20	“	"	PUNCT
taxlaw-2810	370	21	illegal	illegal	ADJ
taxlaw-2810	370	22	payments	payment	NOUN
taxlaw-2810	370	23	”	"	PUNCT
taxlaw-2810	370	24	under	under	ADP
taxlaw-2810	370	25	§	§	PROPN
taxlaw-2810	370	26	162(c)(2	162(c)(2	NUM
taxlaw-2810	370	27	)	)	PUNCT
taxlaw-2810	370	28	just	just	ADV
taxlaw-2810	370	29	because	because	SCONJ
taxlaw-2810	370	30	federal	federal	ADJ
taxlaw-2810	370	31	immigration	immigration	NOUN
taxlaw-2810	370	32	law	law	NOUN
taxlaw-2810	370	33	imposes	impose	VERB
taxlaw-2810	370	34	criminal	criminal	ADJ
taxlaw-2810	370	35	penalties	penalty	NOUN
taxlaw-2810	370	36	on	on	ADP
taxlaw-2810	370	37	employers	employer	NOUN
taxlaw-2810	370	38	that	that	PRON
taxlaw-2810	370	39	engage	engage	VERB
taxlaw-2810	370	40	in	in	ADP
taxlaw-2810	370	41	a	a	DET
taxlaw-2810	370	42	“	"	PUNCT
taxlaw-2810	370	43	pattern	pattern	NOUN
taxlaw-2810	370	44	or	or	CCONJ
taxlaw-2810	370	45	practice	practice	NOUN
taxlaw-2810	370	46	”	"	PUNCT
taxlaw-2810	370	47	of	of	ADP
taxlaw-2810	370	48	violating	violate	VERB
taxlaw-2810	370	49	certain	certain	ADJ
taxlaw-2810	370	50	statutory	statutory	ADJ
taxlaw-2810	370	51	subsections	subsection	NOUN
taxlaw-2810	370	52	concerning	concern	VERB
taxlaw-2810	370	53	the	the	DET
taxlaw-2810	370	54	employment	employment	NOUN
taxlaw-2810	370	55	of	of	ADP
taxlaw-2810	370	56	undocumented	undocumented	ADJ
taxlaw-2810	370	57	workers	worker	NOUN
taxlaw-2810	370	58	.	.	PUNCT
taxlaw-2810	371	1	49	49	NUM
taxlaw-2810	371	2	those	those	DET
taxlaw-2810	371	3	subsections	subsection	NOUN
taxlaw-2810	371	4	make	make	VERB
taxlaw-2810	371	5	it	it	PRON
taxlaw-2810	371	6	unlawful	unlawful	ADJ
taxlaw-2810	371	7	for	for	SCONJ
taxlaw-2810	371	8	any	any	DET
taxlaw-2810	371	9	person	person	NOUN
taxlaw-2810	371	10	to	to	PART
taxlaw-2810	371	11	knowingly	knowingly	ADV
taxlaw-2810	371	12	“	"	PUNCT
taxlaw-2810	371	13	hire	hire	VERB
taxlaw-2810	371	14	,	,	PUNCT
taxlaw-2810	371	15	or	or	CCONJ
taxlaw-2810	371	16	to	to	PART
taxlaw-2810	371	17	recruit	recruit	VERB
taxlaw-2810	371	18	or	or	CCONJ
taxlaw-2810	371	19	refer	refer	VERB
taxlaw-2810	371	20	for	for	ADP
taxlaw-2810	371	21	a	a	DET
taxlaw-2810	371	22	fee	fee	NOUN
taxlaw-2810	371	23	,	,	PUNCT
taxlaw-2810	371	24	for	for	ADP
taxlaw-2810	371	25	employment	employment	NOUN
taxlaw-2810	371	26	”	"	PUNCT
taxlaw-2810	371	27	an	an	DET
taxlaw-2810	371	28	“	"	PUNCT
taxlaw-2810	371	29	unauthorized	unauthorized	ADJ
taxlaw-2810	371	30	alien	alien	NOUN
taxlaw-2810	371	31	,	,	PUNCT
taxlaw-2810	371	32	”	"	PUNCT
taxlaw-2810	371	33	or	or	CCONJ
taxlaw-2810	371	34	continue	continue	VERB
taxlaw-2810	371	35	to	to	PART
taxlaw-2810	371	36	employ	employ	VERB
taxlaw-2810	371	37	the	the	DET
taxlaw-2810	371	38	alien	alien	NOUN
taxlaw-2810	371	39	though	though	SCONJ
taxlaw-2810	371	40	knowing	know	VERB
taxlaw-2810	371	41	he	he	PRON
taxlaw-2810	371	42	or	or	CCONJ
taxlaw-2810	371	43	she	she	PRON
taxlaw-2810	371	44	is	be	AUX
taxlaw-2810	371	45	or	or	CCONJ
taxlaw-2810	371	46	has	have	AUX
taxlaw-2810	371	47	become	become	VERB
taxlaw-2810	371	48	an	an	DET
taxlaw-2810	371	49	“	"	PUNCT
taxlaw-2810	371	50	unauthorized	unauthorized	ADJ
taxlaw-2810	371	51	alien	alien	NOUN
taxlaw-2810	371	52	.	.	PUNCT
taxlaw-2810	371	53	”	"	PUNCT
taxlaw-2810	372	1	50	50	NUM
taxlaw-2810	372	2	although	although	SCONJ
taxlaw-2810	372	3	wage	wage	NOUN
taxlaw-2810	372	4	payments	payment	NOUN
taxlaw-2810	372	5	are	be	AUX
taxlaw-2810	372	6	certainly	certainly	ADV
taxlaw-2810	372	7	connected	connect	VERB
taxlaw-2810	372	8	with	with	ADP
taxlaw-2810	372	9	these	these	DET
taxlaw-2810	372	10	activities	activity	NOUN
taxlaw-2810	372	11	,	,	PUNCT
taxlaw-2810	372	12	51	51	NUM
taxlaw-2810	372	13	these	these	DET
taxlaw-2810	372	14	subsections	subsection	NOUN
taxlaw-2810	372	15	do	do	AUX
taxlaw-2810	372	16	not	not	PART
taxlaw-2810	372	17	clearly	clearly	ADV
taxlaw-2810	372	18	make	make	VERB
taxlaw-2810	372	19	the	the	DET
taxlaw-2810	372	20	wage	wage	NOUN
taxlaw-2810	372	21	payments	payment	NOUN
taxlaw-2810	372	22	to	to	ADP
taxlaw-2810	372	23	undocumented	undocumented	ADJ
taxlaw-2810	372	24	workers	worker	NOUN
taxlaw-2810	372	25	illegal	illegal	ADJ
taxlaw-2810	372	26	in	in	ADP
taxlaw-2810	372	27	and	and	CCONJ
taxlaw-2810	372	28	of	of	ADP
taxlaw-2810	372	29	themselves	themselves	PRON
taxlaw-2810	372	30	.	.	PUNCT
taxlaw-2810	373	1	for	for	ADP
taxlaw-2810	373	2	example	example	NOUN
taxlaw-2810	373	3	,	,	PUNCT
taxlaw-2810	373	4	hiring	hire	VERB
taxlaw-2810	373	5	an	an	DET
taxlaw-2810	373	6	unauthorized	unauthorized	ADJ
taxlaw-2810	373	7	alien	alien	NOUN
taxlaw-2810	373	8	under	under	ADP
taxlaw-2810	373	9	this	this	DET
taxlaw-2810	373	10	statute	statute	NOUN
taxlaw-2810	373	11	occurs	occur	VERB
taxlaw-2810	373	12	when	when	SCONJ
taxlaw-2810	373	13	the	the	DET
taxlaw-2810	373	14	service	service	NOUN
taxlaw-2810	373	15	or	or	CCONJ
taxlaw-2810	373	16	labor	labor	NOUN
taxlaw-2810	373	17	“	"	PUNCT
taxlaw-2810	373	18	commence[s	commence[s	PROPN
taxlaw-2810	373	19	]	]	PUNCT
taxlaw-2810	373	20	,	,	PUNCT
taxlaw-2810	373	21	”	"	PUNCT
taxlaw-2810	373	22	because	because	SCONJ
taxlaw-2810	373	23	the	the	DET
taxlaw-2810	373	24	word	word	NOUN
taxlaw-2810	373	25	“	"	PUNCT
taxlaw-2810	373	26	hire	hire	NOUN
taxlaw-2810	373	27	”	"	PUNCT
taxlaw-2810	373	28	in	in	ADP
taxlaw-2810	373	29	the	the	DET
taxlaw-2810	373	30	immigration	immigration	NOUN
taxlaw-2810	373	31	statute	statute	NOUN
taxlaw-2810	373	32	means	mean	VERB
taxlaw-2810	373	33	“	"	PUNCT
taxlaw-2810	373	34	the	the	DET
taxlaw-2810	373	35	actual	actual	ADJ
taxlaw-2810	373	36	commencement	commencement	NOUN
taxlaw-2810	373	37	of	of	ADP
taxlaw-2810	373	38	employment	employment	NOUN
taxlaw-2810	373	39	of	of	ADP
taxlaw-2810	373	40	an	an	DET
taxlaw-2810	373	41	employee	employee	NOUN
taxlaw-2810	373	42	for	for	ADP
taxlaw-2810	373	43	wages	wage	NOUN
taxlaw-2810	373	44	or	or	CCONJ
taxlaw-2810	373	45	other	other	ADJ
taxlaw-2810	373	46	remuneration	remuneration	NOUN
taxlaw-2810	373	47	,	,	PUNCT
taxlaw-2810	373	48	”	"	PUNCT
taxlaw-2810	373	49	52	52	NUM
taxlaw-2810	373	50	and	and	CCONJ
taxlaw-2810	373	51	the	the	DET
taxlaw-2810	373	52	word	word	NOUN
taxlaw-2810	373	53	“	"	PUNCT
taxlaw-2810	373	54	employment	employment	NOUN
taxlaw-2810	373	55	”	"	PUNCT
taxlaw-2810	373	56	means	mean	VERB
taxlaw-2810	373	57	“	"	PUNCT
taxlaw-2810	373	58	any	any	DET
taxlaw-2810	373	59	service	service	NOUN
taxlaw-2810	373	60	or	or	CCONJ
taxlaw-2810	373	61	labor	labor	NOUN
taxlaw-2810	373	62	performed	perform	VERB
taxlaw-2810	373	63	by	by	ADP
taxlaw-2810	373	64	an	an	DET
taxlaw-2810	373	65	employee	employee	NOUN
taxlaw-2810	373	66	for	for	ADP
taxlaw-2810	373	67	an	an	DET
taxlaw-2810	373	68	employer	employer	NOUN
taxlaw-2810	373	69	within	within	ADP
taxlaw-2810	373	70	the	the	DET
taxlaw-2810	373	71	united	united	PROPN
taxlaw-2810	373	72	states	states	PROPN
taxlaw-2810	373	73	.	.	PUNCT
taxlaw-2810	373	74	”	"	PUNCT
taxlaw-2810	374	1	53	53	NUM
taxlaw-2810	374	2	thus	thus	ADV
taxlaw-2810	374	3	,	,	PUNCT
taxlaw-2810	374	4	the	the	DET
taxlaw-2810	374	5	wage	wage	NOUN
taxlaw-2810	374	6	knowingly	knowingly	ADV
taxlaw-2810	374	7	illegal	illegal	ADJ
taxlaw-2810	374	8	way	way	NOUN
taxlaw-2810	374	9	.	.	PUNCT
taxlaw-2810	375	1	see	see	VERB
taxlaw-2810	375	2	kraft	kraft	PROPN
taxlaw-2810	375	3	v.	v.	PROPN
taxlaw-2810	375	4	united	united	PROPN
taxlaw-2810	375	5	states	states	PROPN
taxlaw-2810	375	6	,	,	PUNCT
taxlaw-2810	375	7	991	991	NUM
taxlaw-2810	375	8	f.2d	f.2d	ADP
taxlaw-2810	375	9	292	292	NUM
taxlaw-2810	375	10	,	,	PUNCT
taxlaw-2810	375	11	299	299	NUM
taxlaw-2810	375	12	(	(	PUNCT
taxlaw-2810	375	13	6th	6th	ADJ
taxlaw-2810	375	14	cir	cir	NOUN
taxlaw-2810	375	15	.	.	PUNCT
taxlaw-2810	375	16	1993	1993	NUM
taxlaw-2810	375	17	)	)	PUNCT
taxlaw-2810	375	18	;	;	PUNCT
taxlaw-2810	375	19	mckinney	mckinney	PROPN
taxlaw-2810	375	20	v.	v.	PROPN
taxlaw-2810	375	21	united	united	PROPN
taxlaw-2810	375	22	states	states	PROPN
taxlaw-2810	375	23	,	,	PUNCT
taxlaw-2810	375	24	574	574	NUM
taxlaw-2810	375	25	f2d	f2d	NOUN
taxlaw-2810	375	26	.	.	PROPN
taxlaw-2810	375	27	1240	1240	NUM
taxlaw-2810	375	28	,	,	PUNCT
taxlaw-2810	375	29	1243	1243	NUM
taxlaw-2810	375	30	(	(	PUNCT
taxlaw-2810	375	31	5th	5th	ADJ
taxlaw-2810	375	32	cir	cir	NOUN
taxlaw-2810	375	33	.	.	PROPN
taxlaw-2810	375	34	1978	1978	NUM
taxlaw-2810	375	35	)	)	PUNCT
taxlaw-2810	375	36	;	;	PUNCT
taxlaw-2810	375	37	perez	perez	PROPN
taxlaw-2810	375	38	v.	v.	PROPN
taxlaw-2810	375	39	united	united	PROPN
taxlaw-2810	375	40	states	states	PROPN
taxlaw-2810	375	41	,	,	PUNCT
taxlaw-2810	375	42	553	553	NUM
taxlaw-2810	375	43	f.	f.	NOUN
taxlaw-2810	375	44	supp	supp	PROPN
taxlaw-2810	375	45	.	.	PUNCT
taxlaw-2810	376	1	558	558	NUM
taxlaw-2810	376	2	,	,	PUNCT
taxlaw-2810	376	3	561	561	NUM
taxlaw-2810	376	4	(	(	PUNCT
taxlaw-2810	376	5	m.d	m.d	PROPN
taxlaw-2810	376	6	.	.	PROPN
taxlaw-2810	376	7	fla	fla	PROPN
taxlaw-2810	376	8	.	.	PROPN
taxlaw-2810	377	1	1982	1982	NUM
taxlaw-2810	377	2	)	)	PUNCT
taxlaw-2810	378	1	;	;	PUNCT
taxlaw-2810	378	2	irs	irs	PROPN
taxlaw-2810	378	3	chief	chief	ADJ
taxlaw-2810	378	4	counsel	counsel	NOUN
taxlaw-2810	378	5	advice	advice	NOUN
taxlaw-2810	378	6	200808019	200808019	NUM
taxlaw-2810	378	7	(	(	PUNCT
taxlaw-2810	378	8	feb	feb	PROPN
taxlaw-2810	378	9	.	.	PROPN
taxlaw-2810	378	10	22	22	NUM
taxlaw-2810	378	11	,	,	PUNCT
taxlaw-2810	378	12	2008	2008	NUM
taxlaw-2810	378	13	)	)	PUNCT
taxlaw-2810	378	14	available	available	ADJ
taxlaw-2810	378	15	at	at	ADP
taxlaw-2810	378	16	www.irs.gov/pub/irs-wd/0808019.pdf	www.irs.gov/pub/irs-wd/0808019.pdf	PROPN
taxlaw-2810	378	17	.	.	PUNCT
taxlaw-2810	378	18	45	45	NUM
taxlaw-2810	378	19	i.r.c	i.r.c	NOUN
taxlaw-2810	378	20	.	.	PUNCT
taxlaw-2810	379	1	§	§	PROPN
taxlaw-2810	379	2	162(c)(2	162(c)(2	NUM
taxlaw-2810	379	3	)	)	PUNCT
taxlaw-2810	379	4	(	(	PUNCT
taxlaw-2810	379	5	2006	2006	NUM
taxlaw-2810	379	6	)	)	PUNCT
taxlaw-2810	379	7	.	.	PUNCT
taxlaw-2810	380	1	46	46	NUM
taxlaw-2810	380	2	rev	rev	VERB
taxlaw-2810	380	3	.	.	PUNCT
taxlaw-2810	380	4	rul	rul	NOUN
taxlaw-2810	380	5	.	.	PUNCT
taxlaw-2810	380	6	72	72	NUM
taxlaw-2810	380	7	-	-	SYM
taxlaw-2810	380	8	236	236	NUM
taxlaw-2810	380	9	,	,	PUNCT
taxlaw-2810	380	10	1972	1972	NUM
taxlaw-2810	380	11	-	-	SYM
taxlaw-2810	380	12	1	1	NUM
taxlaw-2810	380	13	c.b	c.b	PROPN
taxlaw-2810	380	14	.	.	PROPN
taxlaw-2810	380	15	41	41	NUM
taxlaw-2810	380	16	.	.	PUNCT
taxlaw-2810	381	1	47	47	NUM
taxlaw-2810	381	2	bilzerian	bilzerian	PROPN
taxlaw-2810	381	3	v.	v.	PROPN
taxlaw-2810	381	4	united	united	PROPN
taxlaw-2810	381	5	states	states	PROPN
taxlaw-2810	381	6	,	,	PUNCT
taxlaw-2810	381	7	41	41	NUM
taxlaw-2810	381	8	fed	feed	VERB
taxlaw-2810	381	9	.	.	PUNCT
taxlaw-2810	382	1	cl	cl	NOUN
taxlaw-2810	382	2	.	.	PUNCT
taxlaw-2810	383	1	134	134	NUM
taxlaw-2810	383	2	,	,	PUNCT
taxlaw-2810	383	3	138	138	NUM
taxlaw-2810	383	4	-	-	SYM
taxlaw-2810	383	5	40	40	NUM
taxlaw-2810	383	6	(	(	PUNCT
taxlaw-2810	383	7	1998	1998	NUM
taxlaw-2810	383	8	)	)	PUNCT
taxlaw-2810	383	9	;	;	PUNCT
taxlaw-2810	383	10	manning	man	VERB
taxlaw-2810	383	11	v.	v.	ADP
taxlaw-2810	383	12	comm’r	comm’r	NOUN
taxlaw-2810	383	13	,	,	PUNCT
taxlaw-2810	383	14	97	97	NUM
taxlaw-2810	383	15	t.c.m	t.c.m	NOUN
taxlaw-2810	383	16	.	.	PUNCT
taxlaw-2810	384	1	(	(	PUNCT
taxlaw-2810	384	2	cch	cch	NOUN
taxlaw-2810	384	3	)	)	PUNCT
taxlaw-2810	384	4	1864	1864	NUM
taxlaw-2810	384	5	,	,	PUNCT
taxlaw-2810	384	6	1869	1869	NUM
taxlaw-2810	384	7	(	(	PUNCT
taxlaw-2810	384	8	2009	2009	NUM
taxlaw-2810	384	9	)	)	PUNCT
taxlaw-2810	384	10	;	;	PUNCT
taxlaw-2810	385	1	i.r.s	i.r.s	PROPN
taxlaw-2810	385	2	.	.	PUNCT
taxlaw-2810	385	3	field	field	PROPN
taxlaw-2810	385	4	serv	serv	X
taxlaw-2810	385	5	.	.	PUNCT
taxlaw-2810	386	1	advisory	advisory	ADJ
taxlaw-2810	386	2	200128004	200128004	NUM
taxlaw-2810	386	3	,	,	PUNCT
taxlaw-2810	386	4	2001	2001	NUM
taxlaw-2810	386	5	wl	wl	NOUN
taxlaw-2810	386	6	789909	789909	NUM
taxlaw-2810	386	7	(	(	PUNCT
taxlaw-2810	386	8	july	july	PROPN
taxlaw-2810	386	9	13	13	NUM
taxlaw-2810	386	10	,	,	PUNCT
taxlaw-2810	386	11	2001	2001	NUM
taxlaw-2810	386	12	)	)	PUNCT
taxlaw-2810	386	13	.	.	PUNCT
taxlaw-2810	387	1	48	48	NUM
taxlaw-2810	387	2	katherine	katherine	PROPN
taxlaw-2810	387	3	d.	d.	PROPN
taxlaw-2810	387	4	black	black	PROPN
taxlaw-2810	387	5	et	et	PROPN
taxlaw-2810	387	6	al	al	PROPN
taxlaw-2810	387	7	.	.	PROPN
taxlaw-2810	387	8	,	,	PUNCT
taxlaw-2810	387	9	is	be	AUX
taxlaw-2810	387	10	the	the	DET
taxlaw-2810	387	11	irs	irs	PROPN
taxlaw-2810	387	12	the	the	DET
taxlaw-2810	387	13	solution	solution	NOUN
taxlaw-2810	387	14	to	to	ADP
taxlaw-2810	387	15	illegal	illegal	ADJ
taxlaw-2810	387	16	immigration	immigration	NOUN
taxlaw-2810	387	17	?	?	PUNCT
taxlaw-2810	387	18	,	,	PUNCT
taxlaw-2810	387	19	35	35	NUM
taxlaw-2810	387	20	wm	wm	PROPN
taxlaw-2810	387	21	.	.	PROPN
taxlaw-2810	387	22	mitchell	mitchell	PROPN
taxlaw-2810	387	23	l.	l.	PROPN
taxlaw-2810	387	24	rev	rev	PROPN
taxlaw-2810	387	25	.	.	PROPN
taxlaw-2810	387	26	309	309	NUM
taxlaw-2810	387	27	,	,	PUNCT
taxlaw-2810	387	28	330	330	NUM
taxlaw-2810	387	29	(	(	PUNCT
taxlaw-2810	387	30	2008	2008	NUM
taxlaw-2810	387	31	)	)	PUNCT
taxlaw-2810	387	32	.	.	PUNCT
taxlaw-2810	388	1	49	49	NUM
taxlaw-2810	388	2	8	8	NUM
taxlaw-2810	388	3	u.s.c	u.s.c	NOUN
taxlaw-2810	388	4	.	.	PUNCT
taxlaw-2810	389	1	§	§	PROPN
taxlaw-2810	389	2	1324a(f)(1	1324a(f)(1	NUM
taxlaw-2810	389	3	)	)	PUNCT
taxlaw-2810	389	4	(	(	PUNCT
taxlaw-2810	389	5	2006	2006	NUM
taxlaw-2810	389	6	)	)	PUNCT
taxlaw-2810	389	7	.	.	PUNCT
taxlaw-2810	390	1	50	50	NUM
taxlaw-2810	390	2	8	8	NUM
taxlaw-2810	390	3	u.s.c	u.s.c	NOUN
taxlaw-2810	390	4	.	.	PUNCT
taxlaw-2810	391	1	§	§	PROPN
taxlaw-2810	391	2	1324a(a)(1)(a	1324a(a)(1)(a	NUM
taxlaw-2810	391	3	)	)	PUNCT
taxlaw-2810	391	4	,	,	PUNCT
taxlaw-2810	391	5	(	(	PUNCT
taxlaw-2810	391	6	a)(2	a)(2	NOUN
taxlaw-2810	391	7	)	)	PUNCT
taxlaw-2810	391	8	.	.	PUNCT
taxlaw-2810	392	1	51	51	NUM
taxlaw-2810	392	2	see	see	VERB
taxlaw-2810	392	3	,	,	PUNCT
taxlaw-2810	392	4	e.g.	e.g.	ADV
taxlaw-2810	392	5	,	,	PUNCT
taxlaw-2810	392	6	incalza	incalza	VERB
taxlaw-2810	392	7	v.	v.	ADP
taxlaw-2810	392	8	fendi	fendi	NOUN
taxlaw-2810	392	9	n.	n.	PROPN
taxlaw-2810	392	10	am	be	AUX
taxlaw-2810	392	11	.	.	PROPN
taxlaw-2810	392	12	,	,	PUNCT
taxlaw-2810	392	13	inc	inc	PROPN
taxlaw-2810	392	14	.	.	PROPN
taxlaw-2810	392	15	,	,	PUNCT
taxlaw-2810	392	16	479	479	NUM
taxlaw-2810	392	17	f.3d	f.3d	NUM
taxlaw-2810	392	18	1005	1005	NUM
taxlaw-2810	392	19	,	,	PUNCT
taxlaw-2810	392	20	1011	1011	NUM
taxlaw-2810	392	21	(	(	PUNCT
taxlaw-2810	392	22	9th	9th	ADJ
taxlaw-2810	392	23	cir	cir	NOUN
taxlaw-2810	392	24	.	.	PROPN
taxlaw-2810	392	25	2007	2007	NUM
taxlaw-2810	392	26	)	)	PUNCT
taxlaw-2810	392	27	(	(	PUNCT
taxlaw-2810	392	28	concluding	conclude	VERB
taxlaw-2810	392	29	that	that	SCONJ
taxlaw-2810	392	30	placing	place	VERB
taxlaw-2810	392	31	employee	employee	NOUN
taxlaw-2810	392	32	on	on	ADP
taxlaw-2810	392	33	unpaid	unpaid	ADJ
taxlaw-2810	392	34	leave	leave	NOUN
taxlaw-2810	392	35	after	after	ADP
taxlaw-2810	392	36	discovering	discover	VERB
taxlaw-2810	392	37	his	his	PRON
taxlaw-2810	392	38	status	status	NOUN
taxlaw-2810	392	39	as	as	ADP
taxlaw-2810	392	40	unauthorized	unauthorized	ADJ
taxlaw-2810	392	41	alien	alien	ADJ
taxlaw-2810	392	42	complies	complie	NOUN
taxlaw-2810	392	43	with	with	ADP
taxlaw-2810	392	44	8	8	NUM
taxlaw-2810	392	45	u.s.c	u.s.c	ADJ
taxlaw-2810	392	46	.	.	PUNCT
taxlaw-2810	393	1	§	§	PROPN
taxlaw-2810	393	2	1324a(a)(2	1324a(a)(2	NUM
taxlaw-2810	393	3	)	)	PUNCT
taxlaw-2810	393	4	by	by	ADP
taxlaw-2810	393	5	“	"	PUNCT
taxlaw-2810	393	6	in	in	ADP
taxlaw-2810	393	7	effect	effect	NOUN
taxlaw-2810	393	8	,	,	PUNCT
taxlaw-2810	393	9	suspend[ing	suspend[e	VERB
taxlaw-2810	393	10	]	]	PUNCT
taxlaw-2810	393	11	”	"	PUNCT
taxlaw-2810	393	12	the	the	DET
taxlaw-2810	393	13	alien	alien	NOUN
taxlaw-2810	393	14	's	's	PART
taxlaw-2810	393	15	employment	employment	NOUN
taxlaw-2810	393	16	status	status	NOUN
taxlaw-2810	393	17	“	"	PUNCT
taxlaw-2810	393	18	during	during	ADP
taxlaw-2810	393	19	the	the	DET
taxlaw-2810	393	20	period	period	NOUN
taxlaw-2810	393	21	that	that	PRON
taxlaw-2810	393	22	he	he	PRON
taxlaw-2810	393	23	is	be	AUX
taxlaw-2810	393	24	neither	neither	CCONJ
taxlaw-2810	393	25	working	work	VERB
taxlaw-2810	393	26	nor	nor	CCONJ
taxlaw-2810	393	27	receiving	receive	VERB
taxlaw-2810	393	28	pay	pay	NOUN
taxlaw-2810	393	29	”	"	PUNCT
taxlaw-2810	393	30	)	)	PUNCT
taxlaw-2810	393	31	.	.	PUNCT
taxlaw-2810	394	1	52	52	NUM
taxlaw-2810	394	2	8	8	NUM
taxlaw-2810	394	3	c.f.r	c.f.r	NOUN
taxlaw-2810	394	4	.	.	PUNCT
taxlaw-2810	395	1	§	§	PROPN
taxlaw-2810	395	2	274a.1(c	274a.1(c	NUM
taxlaw-2810	395	3	)	)	PUNCT
taxlaw-2810	395	4	(	(	PUNCT
taxlaw-2810	395	5	2011	2011	NUM
taxlaw-2810	395	6	)	)	PUNCT
taxlaw-2810	395	7	.	.	PUNCT
taxlaw-2810	396	1	see	see	VERB
taxlaw-2810	396	2	jenkins	jenkins	PROPN
taxlaw-2810	396	3	v.	v.	ADP
taxlaw-2810	396	4	ins	ins	PROPN
taxlaw-2810	396	5	,	,	PUNCT
taxlaw-2810	396	6	108	108	NUM
taxlaw-2810	396	7	f.3d	f.3d	NUM
taxlaw-2810	396	8	195	195	NUM
taxlaw-2810	396	9	,	,	PUNCT
taxlaw-2810	396	10	198	198	NUM
taxlaw-2810	396	11	(	(	PUNCT
taxlaw-2810	396	12	9th	9th	ADJ
taxlaw-2810	396	13	cir	cir	NOUN
taxlaw-2810	396	14	.	.	PUNCT
taxlaw-2810	396	15	1997	1997	NUM
taxlaw-2810	396	16	)	)	PUNCT
taxlaw-2810	396	17	(	(	PUNCT
taxlaw-2810	396	18	“	"	PUNCT
taxlaw-2810	396	19	if	if	SCONJ
taxlaw-2810	396	20	santos	santo	NOUN
taxlaw-2810	396	21	had	have	AUX
taxlaw-2810	396	22	already	already	ADV
taxlaw-2810	396	23	begun	begin	VERB
taxlaw-2810	396	24	physical	physical	ADJ
taxlaw-2810	396	25	labor	labor	NOUN
taxlaw-2810	396	26	,	,	PUNCT
taxlaw-2810	396	27	there	there	PRON
taxlaw-2810	396	28	can	can	AUX
taxlaw-2810	396	29	be	be	AUX
taxlaw-2810	396	30	little	little	ADJ
taxlaw-2810	396	31	doubt	doubt	NOUN
taxlaw-2810	396	32	that	that	SCONJ
taxlaw-2810	396	33	his	his	PRON
taxlaw-2810	396	34	employment	employment	NOUN
taxlaw-2810	396	35	had	have	AUX
taxlaw-2810	396	36	'	'	PUNCT
taxlaw-2810	396	37	commenced	commence	VERB
taxlaw-2810	396	38	'	'	PUNCT
taxlaw-2810	396	39	under	under	ADP
taxlaw-2810	396	40	8	8	NUM
taxlaw-2810	396	41	c.f.r	c.f.r	NOUN
taxlaw-2810	396	42	.	.	PUNCT
taxlaw-2810	397	1	§	§	PROPN
taxlaw-2810	397	2	274a.1(c	274a.1(c	NUM
taxlaw-2810	397	3	)	)	PUNCT
taxlaw-2810	397	4	.	.	PUNCT
taxlaw-2810	397	5	”	"	PUNCT
taxlaw-2810	397	6	)	)	PUNCT
taxlaw-2810	397	7	.	.	PUNCT
taxlaw-2810	398	1	53	53	NUM
taxlaw-2810	398	2	8	8	NUM
taxlaw-2810	398	3	c.f.r	c.f.r	NOUN
taxlaw-2810	398	4	.	.	PUNCT
taxlaw-2810	399	1	§	§	PROPN
taxlaw-2810	399	2	274a.1(h	274a.1(h	NUM
taxlaw-2810	399	3	)	)	PUNCT
taxlaw-2810	399	4	.	.	PUNCT
taxlaw-2810	400	1	126	126	NUM
taxlaw-2810	400	2	columbia	columbia	PROPN
taxlaw-2810	400	3	journal	journal	PROPN
taxlaw-2810	400	4	of	of	ADP
taxlaw-2810	400	5	tax	tax	NOUN
taxlaw-2810	400	6	law	law	NOUN
taxlaw-2810	401	1	[	[	X
taxlaw-2810	401	2	vol.3:113	vol.3:113	PROPN
taxlaw-2810	401	3	payments	payment	NOUN
taxlaw-2810	401	4	to	to	ADP
taxlaw-2810	401	5	undocumented	undocumented	ADJ
taxlaw-2810	401	6	workers	worker	NOUN
taxlaw-2810	401	7	are	be	AUX
taxlaw-2810	401	8	not	not	PART
taxlaw-2810	401	9	illegal	illegal	ADJ
taxlaw-2810	401	10	in	in	ADP
taxlaw-2810	401	11	and	and	CCONJ
taxlaw-2810	401	12	of	of	ADP
taxlaw-2810	401	13	themselves	themselves	PRON
taxlaw-2810	401	14	under	under	ADP
taxlaw-2810	401	15	that	that	DET
taxlaw-2810	401	16	immigration	immigration	NOUN
taxlaw-2810	401	17	statute	statute	NOUN
taxlaw-2810	401	18	,	,	PUNCT
taxlaw-2810	401	19	because	because	SCONJ
taxlaw-2810	401	20	the	the	DET
taxlaw-2810	401	21	unauthorized	unauthorized	ADJ
taxlaw-2810	401	22	alien	alien	NOUN
taxlaw-2810	401	23	can	can	AUX
taxlaw-2810	401	24	“	"	PUNCT
taxlaw-2810	401	25	commence	commence	VERB
taxlaw-2810	401	26	[	[	X
taxlaw-2810	401	27	]	]	X
taxlaw-2810	401	28	”	"	PUNCT
taxlaw-2810	401	29	any	any	DET
taxlaw-2810	401	30	particular	particular	ADJ
taxlaw-2810	401	31	service	service	NOUN
taxlaw-2810	401	32	or	or	CCONJ
taxlaw-2810	401	33	labor	labor	NOUN
taxlaw-2810	401	34	before	before	ADP
taxlaw-2810	401	35	or	or	CCONJ
taxlaw-2810	401	36	after	after	SCONJ
taxlaw-2810	401	37	the	the	DET
taxlaw-2810	401	38	employer	employer	NOUN
taxlaw-2810	401	39	pays	pay	VERB
taxlaw-2810	401	40	wages	wage	NOUN
taxlaw-2810	401	41	to	to	ADP
taxlaw-2810	401	42	him	he	PRON
taxlaw-2810	401	43	or	or	CCONJ
taxlaw-2810	401	44	her	she	PRON
taxlaw-2810	401	45	for	for	ADP
taxlaw-2810	401	46	that	that	DET
taxlaw-2810	401	47	service	service	NOUN
taxlaw-2810	401	48	or	or	CCONJ
taxlaw-2810	401	49	labor	labor	NOUN
taxlaw-2810	401	50	.	.	PUNCT
taxlaw-2810	402	1	in	in	ADP
taxlaw-2810	402	2	contrast	contrast	NOUN
taxlaw-2810	402	3	,	,	PUNCT
taxlaw-2810	402	4	§	§	PROPN
taxlaw-2810	402	5	162(c)(2	162(c)(2	NUM
taxlaw-2810	402	6	)	)	PUNCT
taxlaw-2810	402	7	does	do	AUX
taxlaw-2810	402	8	apply	apply	VERB
taxlaw-2810	402	9	to	to	ADP
taxlaw-2810	402	10	wage	wage	NOUN
taxlaw-2810	402	11	payments	payment	NOUN
taxlaw-2810	402	12	made	make	VERB
taxlaw-2810	402	13	in	in	ADP
taxlaw-2810	402	14	violation	violation	NOUN
taxlaw-2810	402	15	of	of	ADP
taxlaw-2810	402	16	some	some	DET
taxlaw-2810	402	17	minimum	minimum	ADJ
taxlaw-2810	402	18	wage	wage	NOUN
taxlaw-2810	402	19	statutes	statute	NOUN
taxlaw-2810	402	20	.	.	PUNCT
taxlaw-2810	403	1	the	the	DET
taxlaw-2810	403	2	fair	fair	ADJ
taxlaw-2810	403	3	labor	labor	NOUN
taxlaw-2810	403	4	standards	standard	NOUN
taxlaw-2810	403	5	act	act	NOUN
taxlaw-2810	403	6	requires	require	VERB
taxlaw-2810	403	7	that	that	SCONJ
taxlaw-2810	403	8	“	"	PUNCT
taxlaw-2810	403	9	[	[	X
taxlaw-2810	403	10	e]very	e]very	ADP
taxlaw-2810	403	11	employer	employer	NOUN
taxlaw-2810	403	12	shall	shall	AUX
taxlaw-2810	403	13	pay	pay	VERB
taxlaw-2810	403	14	to	to	ADP
taxlaw-2810	403	15	each	each	PRON
taxlaw-2810	403	16	of	of	ADP
taxlaw-2810	403	17	his	his	PRON
taxlaw-2810	403	18	employees	employee	NOUN
taxlaw-2810	403	19	.	.	PUNCT
taxlaw-2810	403	20	.	.	PUNCT
taxlaw-2810	403	21	.	.	PUNCT
taxlaw-2810	404	1	wages	wage	NOUN
taxlaw-2810	404	2	”	"	PUNCT
taxlaw-2810	404	3	at	at	ADP
taxlaw-2810	404	4	certain	certain	ADJ
taxlaw-2810	404	5	specified	specified	ADJ
taxlaw-2810	404	6	rates	rate	NOUN
taxlaw-2810	404	7	.	.	PUNCT
taxlaw-2810	405	1	54	54	NUM
taxlaw-2810	405	2	it	it	PRON
taxlaw-2810	405	3	further	far	ADV
taxlaw-2810	405	4	declares	declare	VERB
taxlaw-2810	405	5	it	it	PRON
taxlaw-2810	405	6	“	"	PUNCT
taxlaw-2810	405	7	unlawful	unlawful	ADJ
taxlaw-2810	405	8	”	"	PUNCT
taxlaw-2810	405	9	for	for	SCONJ
taxlaw-2810	405	10	any	any	DET
taxlaw-2810	405	11	person	person	NOUN
taxlaw-2810	405	12	to	to	PART
taxlaw-2810	405	13	violate	violate	VERB
taxlaw-2810	405	14	that	that	DET
taxlaw-2810	405	15	requirement	requirement	NOUN
taxlaw-2810	405	16	and	and	CCONJ
taxlaw-2810	405	17	subjects	subject	VERB
taxlaw-2810	405	18	any	any	DET
taxlaw-2810	405	19	person	person	NOUN
taxlaw-2810	405	20	who	who	PRON
taxlaw-2810	405	21	“	"	PUNCT
taxlaw-2810	405	22	willfully	willfully	ADV
taxlaw-2810	405	23	violates	violate	VERB
taxlaw-2810	405	24	”	"	PUNCT
taxlaw-2810	405	25	that	that	DET
taxlaw-2810	405	26	requirement	requirement	NOUN
taxlaw-2810	405	27	to	to	ADP
taxlaw-2810	405	28	criminal	criminal	ADJ
taxlaw-2810	405	29	penalties	penalty	NOUN
taxlaw-2810	405	30	.	.	PUNCT
taxlaw-2810	406	1	55	55	NUM
taxlaw-2810	406	2	over	over	ADP
taxlaw-2810	406	3	half	half	DET
taxlaw-2810	406	4	the	the	DET
taxlaw-2810	406	5	states	state	NOUN
taxlaw-2810	406	6	with	with	ADP
taxlaw-2810	406	7	minimum	minimum	ADJ
taxlaw-2810	406	8	wage	wage	NOUN
taxlaw-2810	406	9	statutes	statute	NOUN
taxlaw-2810	406	10	similarly	similarly	ADV
taxlaw-2810	406	11	subject	subject	VERB
taxlaw-2810	406	12	employers	employer	NOUN
taxlaw-2810	406	13	to	to	ADP
taxlaw-2810	406	14	criminal	criminal	ADJ
taxlaw-2810	406	15	penalties	penalty	NOUN
taxlaw-2810	406	16	for	for	ADP
taxlaw-2810	406	17	willfully	willfully	ADV
taxlaw-2810	406	18	paying	pay	VERB
taxlaw-2810	406	19	below	below	ADP
taxlaw-2810	406	20	their	their	PRON
taxlaw-2810	406	21	state	state	NOUN
taxlaw-2810	406	22	minimum	minimum	NOUN
taxlaw-2810	406	23	wage	wage	NOUN
taxlaw-2810	406	24	rates	rate	NOUN
taxlaw-2810	406	25	.	.	PUNCT
taxlaw-2810	407	1	56	56	NUM
taxlaw-2810	407	2	accordingly	accordingly	ADV
taxlaw-2810	407	3	,	,	PUNCT
taxlaw-2810	407	4	if	if	SCONJ
taxlaw-2810	407	5	an	an	DET
taxlaw-2810	407	6	employer	employer	NOUN
taxlaw-2810	407	7	pays	pay	VERB
taxlaw-2810	407	8	a	a	DET
taxlaw-2810	407	9	worker	worker	NOUN
taxlaw-2810	407	10	and	and	CCONJ
taxlaw-2810	407	11	,	,	PUNCT
taxlaw-2810	407	12	in	in	ADP
taxlaw-2810	407	13	so	so	ADV
taxlaw-2810	407	14	doing	do	VERB
taxlaw-2810	407	15	,	,	PUNCT
taxlaw-2810	407	16	violates	violate	VERB
taxlaw-2810	407	17	these	these	DET
taxlaw-2810	407	18	statutory	statutory	ADJ
taxlaw-2810	407	19	provisions	provision	NOUN
taxlaw-2810	407	20	,	,	PUNCT
taxlaw-2810	407	21	then	then	ADV
taxlaw-2810	407	22	the	the	DET
taxlaw-2810	407	23	payment	payment	NOUN
taxlaw-2810	407	24	in	in	ADP
taxlaw-2810	407	25	question	question	NOUN
taxlaw-2810	407	26	is	be	AUX
taxlaw-2810	407	27	itself	itself	PRON
taxlaw-2810	407	28	an	an	DET
taxlaw-2810	407	29	“	"	PUNCT
taxlaw-2810	407	30	illegal	illegal	ADJ
taxlaw-2810	407	31	payment	payment	NOUN
taxlaw-2810	407	32	”	"	PUNCT
taxlaw-2810	407	33	under	under	ADP
taxlaw-2810	407	34	§	§	PROPN
taxlaw-2810	407	35	162(c)(2	162(c)(2	NUM
taxlaw-2810	407	36	)	)	PUNCT
taxlaw-2810	407	37	for	for	ADP
taxlaw-2810	407	38	which	which	PRON
taxlaw-2810	407	39	,	,	PUNCT
taxlaw-2810	407	40	as	as	ADP
taxlaw-2810	407	41	a	a	DET
taxlaw-2810	407	42	result	result	NOUN
taxlaw-2810	407	43	,	,	PUNCT
taxlaw-2810	407	44	no	no	DET
taxlaw-2810	407	45	business	business	NOUN
taxlaw-2810	407	46	expense	expense	NOUN
taxlaw-2810	407	47	deduction	deduction	NOUN
taxlaw-2810	407	48	is	be	AUX
taxlaw-2810	407	49	allowed	allow	VERB
taxlaw-2810	407	50	.	.	PUNCT
taxlaw-2810	408	1	to	to	PART
taxlaw-2810	408	2	illustrate	illustrate	VERB
taxlaw-2810	408	3	,	,	PUNCT
taxlaw-2810	408	4	suppose	suppose	VERB
taxlaw-2810	408	5	an	an	DET
taxlaw-2810	408	6	employer	employer	NOUN
taxlaw-2810	408	7	willfully	willfully	ADV
taxlaw-2810	408	8	pays	pay	VERB
taxlaw-2810	408	9	a	a	DET
taxlaw-2810	408	10	worker	worker	NOUN
taxlaw-2810	408	11	$	$	SYM
taxlaw-2810	408	12	45	45	NUM
taxlaw-2810	408	13	in	in	ADP
taxlaw-2810	408	14	exchange	exchange	NOUN
taxlaw-2810	408	15	for	for	ADP
taxlaw-2810	408	16	performing	perform	VERB
taxlaw-2810	408	17	certain	certain	ADJ
taxlaw-2810	408	18	services	service	NOUN
taxlaw-2810	408	19	,	,	PUNCT
taxlaw-2810	408	20	but	but	CCONJ
taxlaw-2810	408	21	that	that	SCONJ
taxlaw-2810	408	22	,	,	PUNCT
taxlaw-2810	408	23	under	under	ADP
taxlaw-2810	408	24	the	the	DET
taxlaw-2810	408	25	flsa	flsa	NOUN
taxlaw-2810	408	26	,	,	PUNCT
taxlaw-2810	408	27	the	the	DET
taxlaw-2810	408	28	employer	employer	NOUN
taxlaw-2810	408	29	is	be	AUX
taxlaw-2810	408	30	required	require	VERB
taxlaw-2810	408	31	to	to	PART
taxlaw-2810	408	32	pay	pay	VERB
taxlaw-2810	408	33	the	the	DET
taxlaw-2810	408	34	worker	worker	NOUN
taxlaw-2810	408	35	at	at	ADV
taxlaw-2810	408	36	least	least	ADV
taxlaw-2810	408	37	$	$	SYM
taxlaw-2810	408	38	120	120	NUM
taxlaw-2810	408	39	for	for	ADP
taxlaw-2810	408	40	those	those	DET
taxlaw-2810	408	41	services	service	NOUN
taxlaw-2810	408	42	.	.	PUNCT
taxlaw-2810	409	1	if	if	SCONJ
taxlaw-2810	409	2	so	so	ADV
taxlaw-2810	409	3	,	,	PUNCT
taxlaw-2810	409	4	the	the	DET
taxlaw-2810	409	5	employer	employer	NOUN
taxlaw-2810	409	6	violates	violate	VERB
taxlaw-2810	409	7	the	the	DET
taxlaw-2810	409	8	flsa	flsa	NOUN
taxlaw-2810	409	9	by	by	ADP
taxlaw-2810	409	10	paying	pay	VERB
taxlaw-2810	409	11	the	the	DET
taxlaw-2810	409	12	$	$	SYM
taxlaw-2810	409	13	45	45	NUM
taxlaw-2810	409	14	to	to	ADP
taxlaw-2810	409	15	the	the	DET
taxlaw-2810	409	16	worker	worker	NOUN
taxlaw-2810	409	17	,	,	PUNCT
taxlaw-2810	409	18	and	and	CCONJ
taxlaw-2810	409	19	is	be	AUX
taxlaw-2810	409	20	subject	subject	ADJ
taxlaw-2810	409	21	to	to	ADP
taxlaw-2810	409	22	a	a	DET
taxlaw-2810	409	23	criminal	criminal	ADJ
taxlaw-2810	409	24	penalty	penalty	NOUN
taxlaw-2810	409	25	for	for	ADP
taxlaw-2810	409	26	that	that	DET
taxlaw-2810	409	27	violation	violation	NOUN
taxlaw-2810	409	28	.	.	PUNCT
taxlaw-2810	410	1	accordingly	accordingly	ADV
taxlaw-2810	410	2	,	,	PUNCT
taxlaw-2810	410	3	if	if	SCONJ
taxlaw-2810	410	4	the	the	DET
taxlaw-2810	410	5	employer	employer	NOUN
taxlaw-2810	410	6	then	then	ADV
taxlaw-2810	410	7	takes	take	VERB
taxlaw-2810	410	8	the	the	DET
taxlaw-2810	410	9	$	$	SYM
taxlaw-2810	410	10	45	45	NUM
taxlaw-2810	410	11	as	as	ADP
taxlaw-2810	410	12	a	a	DET
taxlaw-2810	410	13	business	business	NOUN
taxlaw-2810	410	14	-	-	PUNCT
taxlaw-2810	410	15	expense	expense	NOUN
taxlaw-2810	410	16	deduction	deduction	NOUN
taxlaw-2810	410	17	under	under	ADP
taxlaw-2810	410	18	code	code	NOUN
taxlaw-2810	410	19	§	§	PROPN
taxlaw-2810	410	20	162(a	162(a	PROPN
taxlaw-2810	410	21	)	)	PUNCT
taxlaw-2810	410	22	,	,	PUNCT
taxlaw-2810	410	23	that	that	DET
taxlaw-2810	410	24	deduction	deduction	NOUN
taxlaw-2810	410	25	should	should	AUX
taxlaw-2810	410	26	be	be	AUX
taxlaw-2810	410	27	disallowed	disallow	VERB
taxlaw-2810	410	28	,	,	PUNCT
taxlaw-2810	410	29	because	because	SCONJ
taxlaw-2810	410	30	that	that	SCONJ
taxlaw-2810	410	31	$	$	SYM
taxlaw-2810	410	32	45	45	NUM
taxlaw-2810	410	33	is	be	AUX
taxlaw-2810	410	34	,	,	PUNCT
taxlaw-2810	410	35	in	in	ADP
taxlaw-2810	410	36	and	and	CCONJ
taxlaw-2810	410	37	of	of	ADP
taxlaw-2810	410	38	itself	itself	PRON
taxlaw-2810	410	39	,	,	PUNCT
taxlaw-2810	410	40	an	an	DET
taxlaw-2810	410	41	“	"	PUNCT
taxlaw-2810	410	42	illegal	illegal	ADJ
taxlaw-2810	410	43	payment	payment	NOUN
taxlaw-2810	410	44	”	"	PUNCT
taxlaw-2810	410	45	under	under	ADP
taxlaw-2810	410	46	§	§	PROPN
taxlaw-2810	410	47	162(c)(2	162(c)(2	NUM
taxlaw-2810	410	48	)	)	PUNCT
taxlaw-2810	410	49	.	.	PUNCT
taxlaw-2810	411	1	c.	c.	NOUN
taxlaw-2810	411	2	no	no	DET
taxlaw-2810	411	3	payroll	payroll	NOUN
taxlaw-2810	411	4	tax	tax	NOUN
taxlaw-2810	411	5	or	or	CCONJ
taxlaw-2810	411	6	withholding	withholding	NOUN
taxlaw-2810	411	7	liability	liability	NOUN
taxlaw-2810	411	8	this	this	DET
taxlaw-2810	411	9	section	section	NOUN
taxlaw-2810	411	10	concludes	conclude	VERB
taxlaw-2810	411	11	that	that	SCONJ
taxlaw-2810	411	12	it	it	PRON
taxlaw-2810	411	13	is	be	AUX
taxlaw-2810	411	14	unlikely	unlikely	ADJ
taxlaw-2810	411	15	that	that	SCONJ
taxlaw-2810	411	16	a	a	DET
taxlaw-2810	411	17	court	court	NOUN
taxlaw-2810	411	18	would	would	AUX
taxlaw-2810	411	19	find	find	VERB
taxlaw-2810	411	20	tax	tax	NOUN
taxlaw-2810	411	21	liability	liability	NOUN
taxlaw-2810	411	22	for	for	ADP
taxlaw-2810	411	23	wage	wage	NOUN
taxlaw-2810	411	24	underpayment	underpayment	NOUN
taxlaw-2810	411	25	under	under	ADP
taxlaw-2810	411	26	federal	federal	ADJ
taxlaw-2810	411	27	tax	tax	NOUN
taxlaw-2810	411	28	law	law	NOUN
taxlaw-2810	411	29	governing	govern	VERB
taxlaw-2810	411	30	payroll	payroll	NOUN
taxlaw-2810	411	31	taxes	taxis	NOUN
taxlaw-2810	411	32	and	and	CCONJ
taxlaw-2810	411	33	income	income	NOUN
taxlaw-2810	411	34	withholding	withholding	NOUN
taxlaw-2810	411	35	requirements	requirement	NOUN
taxlaw-2810	411	36	.	.	PUNCT
taxlaw-2810	412	1	1	1	X
taxlaw-2810	412	2	.	.	X
taxlaw-2810	412	3	payroll	payroll	NOUN
taxlaw-2810	412	4	taxes	taxis	NOUN
taxlaw-2810	412	5	since	since	SCONJ
taxlaw-2810	412	6	their	their	PRON
taxlaw-2810	412	7	inception	inception	NOUN
taxlaw-2810	412	8	,	,	PUNCT
taxlaw-2810	412	9	federal	federal	ADJ
taxlaw-2810	412	10	programs	program	NOUN
taxlaw-2810	412	11	for	for	ADP
taxlaw-2810	412	12	old	old	ADJ
taxlaw-2810	412	13	age	age	NOUN
taxlaw-2810	412	14	and	and	CCONJ
taxlaw-2810	412	15	disability	disability	NOUN
taxlaw-2810	412	16	insurance	insurance	NOUN
taxlaw-2810	412	17	(	(	PUNCT
taxlaw-2810	412	18	social	social	ADJ
taxlaw-2810	412	19	security	security	NOUN
taxlaw-2810	412	20	)	)	PUNCT
taxlaw-2810	412	21	,	,	PUNCT
taxlaw-2810	412	22	medicare	medicare	PROPN
taxlaw-2810	412	23	,	,	PUNCT
taxlaw-2810	412	24	and	and	CCONJ
taxlaw-2810	412	25	state	state	NOUN
taxlaw-2810	412	26	unemployment	unemployment	NOUN
taxlaw-2810	412	27	insurance	insurance	NOUN
taxlaw-2810	412	28	have	have	AUX
taxlaw-2810	412	29	imposed	impose	VERB
taxlaw-2810	412	30	payroll	payroll	NOUN
taxlaw-2810	412	31	taxes	taxis	NOUN
taxlaw-2810	412	32	on	on	ADP
taxlaw-2810	412	33	employers	employer	NOUN
taxlaw-2810	412	34	and	and	CCONJ
taxlaw-2810	412	35	employees	employee	NOUN
taxlaw-2810	412	36	.	.	PUNCT
taxlaw-2810	413	1	57	57	NUM
taxlaw-2810	413	2	the	the	DET
taxlaw-2810	413	3	federal	federal	ADJ
taxlaw-2810	413	4	insurance	insurance	PROPN
taxlaw-2810	413	5	contributions	contribution	NOUN
taxlaw-2810	413	6	act	act	NOUN
taxlaw-2810	413	7	(	(	PUNCT
taxlaw-2810	413	8	“	"	PUNCT
taxlaw-2810	413	9	fica	fica	PROPN
taxlaw-2810	413	10	”	"	PUNCT
taxlaw-2810	413	11	)	)	PUNCT
taxlaw-2810	413	12	finances	finance	VERB
taxlaw-2810	413	13	social	social	ADJ
taxlaw-2810	413	14	security	security	NOUN
taxlaw-2810	413	15	and	and	CCONJ
taxlaw-2810	413	16	medicare	medicare	NOUN
taxlaw-2810	413	17	by	by	ADP
taxlaw-2810	413	18	imposing	impose	VERB
taxlaw-2810	413	19	on	on	ADP
taxlaw-2810	413	20	every	every	DET
taxlaw-2810	413	21	individual	individual	NOUN
taxlaw-2810	413	22	a	a	DET
taxlaw-2810	413	23	tax	tax	NOUN
taxlaw-2810	413	24	equal	equal	ADJ
taxlaw-2810	413	25	to	to	ADP
taxlaw-2810	413	26	a	a	DET
taxlaw-2810	413	27	certain	certain	ADJ
taxlaw-2810	413	28	percentage	percentage	NOUN
taxlaw-2810	413	29	of	of	ADP
taxlaw-2810	413	30	“	"	PUNCT
taxlaw-2810	413	31	the	the	DET
taxlaw-2810	413	32	wages	wage	NOUN
taxlaw-2810	413	33	.	.	PUNCT
taxlaw-2810	413	34	.	.	PUNCT
taxlaw-2810	413	35	.	.	PUNCT
taxlaw-2810	414	1	received	receive	VERB
taxlaw-2810	414	2	by	by	ADP
taxlaw-2810	414	3	him	he	PRON
taxlaw-2810	414	4	with	with	ADP
taxlaw-2810	414	5	respect	respect	NOUN
taxlaw-2810	414	6	to	to	ADP
taxlaw-2810	414	7	employment	employment	NOUN
taxlaw-2810	414	8	,	,	PUNCT
taxlaw-2810	414	9	”	"	PUNCT
taxlaw-2810	414	10	58	58	NUM
taxlaw-2810	414	11	as	as	ADV
taxlaw-2810	414	12	well	well	ADV
taxlaw-2810	414	13	as	as	ADP
taxlaw-2810	414	14	imposing	impose	VERB
taxlaw-2810	414	15	“	"	PUNCT
taxlaw-2810	414	16	on	on	ADP
taxlaw-2810	414	17	every	every	DET
taxlaw-2810	414	18	employer	employer	NOUN
taxlaw-2810	414	19	an	an	DET
taxlaw-2810	414	20	excise	excise	NOUN
taxlaw-2810	414	21	tax	tax	NOUN
taxlaw-2810	414	22	,	,	PUNCT
taxlaw-2810	414	23	with	with	ADP
taxlaw-2810	414	24	respect	respect	NOUN
taxlaw-2810	414	25	to	to	ADP
taxlaw-2810	414	26	having	have	VERB
taxlaw-2810	414	27	individuals	individual	NOUN
taxlaw-2810	414	28	in	in	ADP
taxlaw-2810	414	29	his	his	PRON
taxlaw-2810	414	30	employ	employ	NOUN
taxlaw-2810	414	31	”	"	PUNCT
taxlaw-2810	414	32	equal	equal	ADJ
taxlaw-2810	414	33	to	to	ADP
taxlaw-2810	414	34	a	a	DET
taxlaw-2810	414	35	certain	certain	ADJ
taxlaw-2810	414	36	percentage	percentage	NOUN
taxlaw-2810	414	37	of	of	ADP
taxlaw-2810	414	38	“	"	PUNCT
taxlaw-2810	414	39	the	the	DET
taxlaw-2810	414	40	wages	wage	NOUN
taxlaw-2810	414	41	.	.	PUNCT
taxlaw-2810	414	42	.	.	PUNCT
taxlaw-2810	415	1	.	.	PUNCT
taxlaw-2810	416	1	paid	pay	VERB
taxlaw-2810	416	2	by	by	ADP
taxlaw-2810	416	3	him	he	PRON
taxlaw-2810	416	4	with	with	ADP
taxlaw-2810	416	5	respect	respect	NOUN
taxlaw-2810	416	6	to	to	ADP
taxlaw-2810	416	7	employment	employment	NOUN
taxlaw-2810	416	8	.	.	PUNCT
taxlaw-2810	416	9	”	"	PUNCT
taxlaw-2810	417	1	59	59	NUM
taxlaw-2810	417	2	54	54	NUM
taxlaw-2810	417	3	29	29	NUM
taxlaw-2810	417	4	u.s.c	u.s.c	NOUN
taxlaw-2810	417	5	.	.	PUNCT
taxlaw-2810	418	1	§	§	PROPN
taxlaw-2810	418	2	206(a)(1	206(a)(1	NUM
taxlaw-2810	418	3	)	)	PUNCT
taxlaw-2810	418	4	(	(	PUNCT
taxlaw-2810	418	5	2006	2006	NUM
taxlaw-2810	418	6	)	)	PUNCT
taxlaw-2810	418	7	.	.	PUNCT
taxlaw-2810	419	1	see	see	VERB
taxlaw-2810	419	2	also	also	ADV
taxlaw-2810	419	3	29	29	NUM
taxlaw-2810	419	4	u.s.c	u.s.c	ADJ
taxlaw-2810	419	5	.	.	PUNCT
taxlaw-2810	420	1	§	§	PROPN
taxlaw-2810	420	2	206(a)(2)-(4	206(a)(2)-(4	NUM
taxlaw-2810	420	3	)	)	PUNCT
taxlaw-2810	420	4	(	(	PUNCT
taxlaw-2810	420	5	same	same	ADJ
taxlaw-2810	420	6	for	for	ADP
taxlaw-2810	420	7	certain	certain	ADJ
taxlaw-2810	420	8	categories	category	NOUN
taxlaw-2810	420	9	of	of	ADP
taxlaw-2810	420	10	workers	worker	NOUN
taxlaw-2810	420	11	)	)	PUNCT
taxlaw-2810	420	12	.	.	PUNCT
taxlaw-2810	421	1	55	55	NUM
taxlaw-2810	421	2	see	see	VERB
taxlaw-2810	421	3	29	29	NUM
taxlaw-2810	421	4	u.s.c	u.s.c	ADJ
taxlaw-2810	421	5	.	.	PUNCT
taxlaw-2810	422	1	§	§	PROPN
taxlaw-2810	422	2	216(a	216(a	NUM
taxlaw-2810	422	3	)	)	PUNCT
taxlaw-2810	422	4	(	(	PUNCT
taxlaw-2810	422	5	2006	2006	NUM
taxlaw-2810	422	6	)	)	PUNCT
taxlaw-2810	422	7	(	(	PUNCT
taxlaw-2810	422	8	imposing	impose	VERB
taxlaw-2810	422	9	a	a	DET
taxlaw-2810	422	10	maximum	maximum	ADJ
taxlaw-2810	422	11	fine	fine	NOUN
taxlaw-2810	422	12	of	of	ADP
taxlaw-2810	422	13	$	$	SYM
taxlaw-2810	422	14	10,000	10,000	NUM
taxlaw-2810	422	15	,	,	PUNCT
taxlaw-2810	422	16	or	or	CCONJ
taxlaw-2810	422	17	imprisonment	imprisonment	NOUN
taxlaw-2810	422	18	for	for	ADP
taxlaw-2810	422	19	up	up	ADP
taxlaw-2810	422	20	to	to	PART
taxlaw-2810	422	21	six	six	NUM
taxlaw-2810	422	22	months	month	NOUN
taxlaw-2810	422	23	,	,	PUNCT
taxlaw-2810	422	24	or	or	CCONJ
taxlaw-2810	422	25	both	both	PRON
taxlaw-2810	422	26	,	,	PUNCT
taxlaw-2810	422	27	for	for	ADP
taxlaw-2810	422	28	willfully	willfully	ADV
taxlaw-2810	422	29	violating	violate	VERB
taxlaw-2810	422	30	29	29	NUM
taxlaw-2810	422	31	u.s.c	u.s.c	ADJ
taxlaw-2810	422	32	.	.	PUNCT
taxlaw-2810	423	1	§	§	PROPN
taxlaw-2810	423	2	215	215	NUM
taxlaw-2810	423	3	)	)	PUNCT
taxlaw-2810	423	4	;	;	PUNCT
taxlaw-2810	423	5	29	29	NUM
taxlaw-2810	423	6	u.s.c	u.s.c	NOUN
taxlaw-2810	423	7	.	.	PUNCT
taxlaw-2810	424	1	§	§	PROPN
taxlaw-2810	424	2	215(a)(2	215(a)(2	NUM
taxlaw-2810	424	3	)	)	PUNCT
taxlaw-2810	424	4	(	(	PUNCT
taxlaw-2810	424	5	2006	2006	NUM
taxlaw-2810	424	6	)	)	PUNCT
taxlaw-2810	425	1	(	(	PUNCT
taxlaw-2810	425	2	declaring	declare	VERB
taxlaw-2810	425	3	it	it	PRON
taxlaw-2810	425	4	unlawful	unlawful	ADJ
taxlaw-2810	425	5	to	to	PART
taxlaw-2810	425	6	violate	violate	VERB
taxlaw-2810	425	7	29	29	NUM
taxlaw-2810	425	8	u.s.c	u.s.c	ADJ
taxlaw-2810	425	9	.	.	PUNCT
taxlaw-2810	426	1	§	§	PROPN
taxlaw-2810	426	2	206	206	NUM
taxlaw-2810	426	3	)	)	PUNCT
taxlaw-2810	426	4	.	.	PUNCT
taxlaw-2810	427	1	56	56	NUM
taxlaw-2810	427	2	see	see	NOUN
taxlaw-2810	427	3	,	,	PUNCT
taxlaw-2810	427	4	e.g.	e.g.	ADV
taxlaw-2810	427	5	,	,	PUNCT
taxlaw-2810	427	6	mass	mass	PROPN
taxlaw-2810	427	7	.	.	PUNCT
taxlaw-2810	428	1	gen	gen	PROPN
taxlaw-2810	428	2	.	.	PROPN
taxlaw-2810	428	3	laws	laws	PROPN
taxlaw-2810	428	4	ch	ch	PROPN
taxlaw-2810	428	5	.	.	PROPN
taxlaw-2810	428	6	149	149	NUM
taxlaw-2810	428	7	§	§	PROPN
taxlaw-2810	428	8	27c	27c	NOUN
taxlaw-2810	428	9	(	(	PUNCT
taxlaw-2810	428	10	2011	2011	NUM
taxlaw-2810	428	11	)	)	PUNCT
taxlaw-2810	428	12	;	;	PUNCT
taxlaw-2810	428	13	cal	cal	X
taxlaw-2810	428	14	.	.	PUNCT
taxlaw-2810	429	1	lab	lab	PROPN
taxlaw-2810	429	2	.	.	PUNCT
taxlaw-2810	429	3	code	code	PROPN
taxlaw-2810	429	4	§	§	PROPN
taxlaw-2810	429	5	1199	1199	NUM
taxlaw-2810	429	6	(	(	PUNCT
taxlaw-2810	429	7	2012	2012	NUM
taxlaw-2810	429	8	)	)	PUNCT
taxlaw-2810	429	9	;	;	PUNCT
taxlaw-2810	429	10	md	md	PROPN
taxlaw-2810	429	11	.	.	PROPN
taxlaw-2810	429	12	code	code	PROPN
taxlaw-2810	429	13	ann	ann	PROPN
taxlaw-2810	429	14	.	.	PROPN
taxlaw-2810	429	15	,	,	PUNCT
taxlaw-2810	429	16	lab	lab	PROPN
taxlaw-2810	429	17	.	.	PROPN
taxlaw-2810	429	18	&	&	CCONJ
taxlaw-2810	429	19	empl	empl	PROPN
taxlaw-2810	429	20	.	.	PUNCT
taxlaw-2810	430	1	§	§	PROPN
taxlaw-2810	430	2	3	3	NUM
taxlaw-2810	430	3	-	-	SYM
taxlaw-2810	430	4	508	508	NUM
taxlaw-2810	430	5	(	(	PUNCT
taxlaw-2810	430	6	west	west	NOUN
taxlaw-2810	430	7	2011	2011	NUM
taxlaw-2810	430	8	)	)	PUNCT
taxlaw-2810	430	9	.	.	PUNCT
taxlaw-2810	431	1	see	see	VERB
taxlaw-2810	431	2	generally	generally	ADV
taxlaw-2810	431	3	wage	wage	NOUN
taxlaw-2810	431	4	and	and	CCONJ
taxlaw-2810	431	5	hour	hour	NOUN
taxlaw-2810	431	6	laws	law	NOUN
taxlaw-2810	431	7	:	:	PUNCT
taxlaw-2810	431	8	a	a	DET
taxlaw-2810	431	9	state	state	NOUN
taxlaw-2810	431	10	-	-	PUNCT
taxlaw-2810	431	11	by	by	ADP
taxlaw-2810	431	12	-	-	PUNCT
taxlaw-2810	431	13	state	state	NOUN
taxlaw-2810	431	14	survey	survey	NOUN
taxlaw-2810	431	15	(	(	PUNCT
taxlaw-2810	431	16	gregory	gregory	PROPN
taxlaw-2810	431	17	k.	k.	PROPN
taxlaw-2810	432	1	mcgillivary	mcgillivary	PROPN
taxlaw-2810	432	2	ed	ed	PROPN
taxlaw-2810	432	3	.	.	PROPN
taxlaw-2810	432	4	,	,	PUNCT
taxlaw-2810	432	5	2004	2004	NUM
taxlaw-2810	432	6	&	&	CCONJ
taxlaw-2810	432	7	supp	supp	PROPN
taxlaw-2810	432	8	.	.	PUNCT
taxlaw-2810	433	1	2010	2010	NUM
taxlaw-2810	433	2	)	)	PUNCT
taxlaw-2810	433	3	.	.	PUNCT
taxlaw-2810	434	1	57	57	NUM
taxlaw-2810	434	2	on	on	ADP
taxlaw-2810	434	3	the	the	DET
taxlaw-2810	434	4	decision	decision	NOUN
taxlaw-2810	434	5	to	to	PART
taxlaw-2810	434	6	finance	finance	VERB
taxlaw-2810	434	7	these	these	DET
taxlaw-2810	434	8	programs	program	NOUN
taxlaw-2810	434	9	with	with	ADP
taxlaw-2810	434	10	payroll	payroll	NOUN
taxlaw-2810	434	11	taxes	taxis	NOUN
taxlaw-2810	434	12	,	,	PUNCT
taxlaw-2810	434	13	see	see	VERB
taxlaw-2810	434	14	mark	mark	PROPN
taxlaw-2810	434	15	h.	h.	PROPN
taxlaw-2810	434	16	leff	leff	PROPN
taxlaw-2810	434	17	,	,	PUNCT
taxlaw-2810	434	18	taxing	tax	VERB
taxlaw-2810	434	19	the	the	DET
taxlaw-2810	434	20	"	"	PUNCT
taxlaw-2810	434	21	forgotten	forget	VERB
taxlaw-2810	434	22	man	man	NOUN
taxlaw-2810	434	23	"	"	PUNCT
taxlaw-2810	434	24	:	:	PUNCT
taxlaw-2810	434	25	the	the	DET
taxlaw-2810	434	26	politics	politic	NOUN
taxlaw-2810	434	27	of	of	ADP
taxlaw-2810	434	28	social	social	ADJ
taxlaw-2810	434	29	security	security	NOUN
taxlaw-2810	434	30	finance	finance	NOUN
taxlaw-2810	434	31	in	in	ADP
taxlaw-2810	434	32	the	the	DET
taxlaw-2810	434	33	new	new	ADJ
taxlaw-2810	434	34	deal	deal	NOUN
taxlaw-2810	434	35	,	,	PUNCT
taxlaw-2810	434	36	70	70	NUM
taxlaw-2810	434	37	j.	j.	PROPN
taxlaw-2810	434	38	am	am	PROPN
taxlaw-2810	434	39	.	.	PUNCT
taxlaw-2810	435	1	hist	hist	PROPN
taxlaw-2810	435	2	.	.	PUNCT
taxlaw-2810	436	1	359	359	NUM
taxlaw-2810	436	2	(	(	PUNCT
taxlaw-2810	436	3	1983	1983	NUM
taxlaw-2810	436	4	)	)	PUNCT
taxlaw-2810	436	5	.	.	PUNCT
taxlaw-2810	437	1	58	58	NUM
taxlaw-2810	437	2	i.r.c	i.r.c	NOUN
taxlaw-2810	437	3	.	.	PUNCT
taxlaw-2810	438	1	§	§	PROPN
taxlaw-2810	438	2	3101(a)-(b	3101(a)-(b	NUM
taxlaw-2810	438	3	)	)	PUNCT
taxlaw-2810	438	4	(	(	PUNCT
taxlaw-2810	438	5	2006	2006	NUM
taxlaw-2810	438	6	)	)	PUNCT
taxlaw-2810	438	7	.	.	PUNCT
taxlaw-2810	439	1	59	59	NUM
taxlaw-2810	439	2	i.r.c	i.r.c	NOUN
taxlaw-2810	439	3	.	.	PUNCT
taxlaw-2810	440	1	§	§	PROPN
taxlaw-2810	440	2	3111(a)-(b	3111(a)-(b	NUM
taxlaw-2810	440	3	)	)	PUNCT
taxlaw-2810	440	4	(	(	PUNCT
taxlaw-2810	440	5	2006	2006	NUM
taxlaw-2810	440	6	)	)	PUNCT
taxlaw-2810	440	7	.	.	PUNCT
taxlaw-2810	441	1	2012	2012	NUM
taxlaw-2810	441	2	]	]	PUNCT
taxlaw-2810	441	3	tax	tax	NOUN
taxlaw-2810	441	4	liability	liability	NOUN
taxlaw-2810	441	5	for	for	ADP
taxlaw-2810	441	6	wage	wage	NOUN
taxlaw-2810	441	7	theft	theft	NOUN
taxlaw-2810	441	8	127	127	NUM
taxlaw-2810	441	9	the	the	DET
taxlaw-2810	441	10	federal	federal	ADJ
taxlaw-2810	441	11	unemployment	unemployment	NOUN
taxlaw-2810	441	12	tax	tax	NOUN
taxlaw-2810	441	13	act	act	NOUN
taxlaw-2810	441	14	(	(	PUNCT
taxlaw-2810	441	15	“	"	PUNCT
taxlaw-2810	441	16	futa	futa	PROPN
taxlaw-2810	441	17	”	"	PUNCT
taxlaw-2810	441	18	)	)	PUNCT
taxlaw-2810	441	19	,	,	PUNCT
taxlaw-2810	441	20	which	which	PRON
taxlaw-2810	441	21	governs	govern	VERB
taxlaw-2810	441	22	unemployment	unemployment	NOUN
taxlaw-2810	441	23	insurance	insurance	NOUN
taxlaw-2810	441	24	,	,	PUNCT
taxlaw-2810	441	25	contains	contain	VERB
taxlaw-2810	441	26	similarly	similarly	ADV
taxlaw-2810	441	27	worded	word	VERB
taxlaw-2810	441	28	provisions	provision	NOUN
taxlaw-2810	441	29	:	:	PUNCT
taxlaw-2810	441	30	it	it	PRON
taxlaw-2810	441	31	imposes	impose	VERB
taxlaw-2810	441	32	on	on	ADP
taxlaw-2810	441	33	employers	employer	NOUN
taxlaw-2810	441	34	“	"	PUNCT
taxlaw-2810	441	35	an	an	DET
taxlaw-2810	441	36	excise	excise	NOUN
taxlaw-2810	441	37	tax	tax	NOUN
taxlaw-2810	441	38	,	,	PUNCT
taxlaw-2810	441	39	with	with	ADP
taxlaw-2810	441	40	respect	respect	NOUN
taxlaw-2810	441	41	to	to	ADP
taxlaw-2810	441	42	having	have	VERB
taxlaw-2810	441	43	individuals	individual	NOUN
taxlaw-2810	441	44	in	in	ADP
taxlaw-2810	441	45	his	his	PRON
taxlaw-2810	441	46	employ	employ	NOUN
taxlaw-2810	441	47	,	,	PUNCT
taxlaw-2810	441	48	equal	equal	ADJ
taxlaw-2810	441	49	to	to	ADP
taxlaw-2810	441	50	”	"	PUNCT
taxlaw-2810	441	51	a	a	DET
taxlaw-2810	441	52	certain	certain	ADJ
taxlaw-2810	441	53	percentage	percentage	NOUN
taxlaw-2810	441	54	“	"	PUNCT
taxlaw-2810	441	55	of	of	ADP
taxlaw-2810	441	56	the	the	DET
taxlaw-2810	441	57	total	total	ADJ
taxlaw-2810	441	58	wages	wage	NOUN
taxlaw-2810	441	59	.	.	PUNCT
taxlaw-2810	441	60	.	.	PUNCT
taxlaw-2810	442	1	.	.	PUNCT
taxlaw-2810	443	1	paid	pay	VERB
taxlaw-2810	443	2	by	by	ADP
taxlaw-2810	443	3	him	he	PRON
taxlaw-2810	443	4	.	.	PUNCT
taxlaw-2810	443	5	.	.	PUNCT
taxlaw-2810	443	6	.	.	PUNCT
taxlaw-2810	444	1	with	with	ADP
taxlaw-2810	444	2	respect	respect	NOUN
taxlaw-2810	444	3	to	to	ADP
taxlaw-2810	444	4	employment	employment	NOUN
taxlaw-2810	444	5	.	.	PUNCT
taxlaw-2810	444	6	”	"	PUNCT
taxlaw-2810	445	1	60	60	NUM
taxlaw-2810	445	2	fica	fica	PROPN
taxlaw-2810	445	3	also	also	ADV
taxlaw-2810	445	4	imposes	impose	VERB
taxlaw-2810	445	5	a	a	DET
taxlaw-2810	445	6	withholding	withholding	NOUN
taxlaw-2810	445	7	requirement	requirement	NOUN
taxlaw-2810	445	8	on	on	ADP
taxlaw-2810	445	9	employers	employer	NOUN
taxlaw-2810	445	10	:	:	PUNCT
taxlaw-2810	445	11	employers	employer	NOUN
taxlaw-2810	445	12	must	must	AUX
taxlaw-2810	445	13	collect	collect	VERB
taxlaw-2810	445	14	fica	fica	PROPN
taxlaw-2810	445	15	taxes	taxis	NOUN
taxlaw-2810	445	16	on	on	ADP
taxlaw-2810	445	17	employee	employee	NOUN
taxlaw-2810	445	18	wage	wage	NOUN
taxlaw-2810	445	19	income	income	NOUN
taxlaw-2810	445	20	“	"	PUNCT
taxlaw-2810	445	21	by	by	ADP
taxlaw-2810	445	22	deducting	deduct	VERB
taxlaw-2810	445	23	the	the	DET
taxlaw-2810	445	24	amount	amount	NOUN
taxlaw-2810	445	25	of	of	ADP
taxlaw-2810	445	26	the	the	DET
taxlaw-2810	445	27	tax	tax	NOUN
taxlaw-2810	445	28	from	from	ADP
taxlaw-2810	445	29	the	the	DET
taxlaw-2810	445	30	wages	wage	NOUN
taxlaw-2810	445	31	as	as	ADP
taxlaw-2810	445	32	and	and	CCONJ
taxlaw-2810	445	33	when	when	SCONJ
taxlaw-2810	445	34	paid	pay	VERB
taxlaw-2810	445	35	.	.	PUNCT
taxlaw-2810	445	36	”	"	PUNCT
taxlaw-2810	446	1	61	61	NUM
taxlaw-2810	446	2	the	the	DET
taxlaw-2810	446	3	employer	employer	NOUN
taxlaw-2810	446	4	has	have	VERB
taxlaw-2810	446	5	tax	tax	NOUN
taxlaw-2810	446	6	liability	liability	NOUN
taxlaw-2810	446	7	for	for	ADP
taxlaw-2810	446	8	these	these	DET
taxlaw-2810	446	9	required	require	VERB
taxlaw-2810	446	10	deductions	deduction	NOUN
taxlaw-2810	446	11	,	,	PUNCT
taxlaw-2810	446	12	62	62	NUM
taxlaw-2810	446	13	as	as	SCONJ
taxlaw-2810	446	14	do	do	VERB
taxlaw-2810	446	15	third	third	ADJ
taxlaw-2810	446	16	parties	party	NOUN
taxlaw-2810	446	17	that	that	PRON
taxlaw-2810	446	18	pay	pay	VERB
taxlaw-2810	446	19	wages	wage	NOUN
taxlaw-2810	446	20	to	to	ADP
taxlaw-2810	446	21	the	the	DET
taxlaw-2810	446	22	employer	employer	NOUN
taxlaw-2810	446	23	's	's	PART
taxlaw-2810	446	24	employees	employee	NOUN
taxlaw-2810	446	25	,	,	PUNCT
taxlaw-2810	446	26	63	63	NUM
taxlaw-2810	446	27	even	even	ADV
taxlaw-2810	446	28	if	if	SCONJ
taxlaw-2810	446	29	the	the	DET
taxlaw-2810	446	30	employee	employee	NOUN
taxlaw-2810	446	31	does	do	AUX
taxlaw-2810	446	32	not	not	PART
taxlaw-2810	446	33	collect	collect	VERB
taxlaw-2810	446	34	the	the	DET
taxlaw-2810	446	35	wages	wage	NOUN
taxlaw-2810	446	36	“	"	PUNCT
taxlaw-2810	446	37	paid	pay	VERB
taxlaw-2810	446	38	by	by	ADP
taxlaw-2810	446	39	”	"	PUNCT
taxlaw-2810	446	40	the	the	DET
taxlaw-2810	446	41	employer	employer	NOUN
taxlaw-2810	446	42	.	.	PUNCT
taxlaw-2810	447	1	64	64	NUM
taxlaw-2810	448	1	it	it	PRON
taxlaw-2810	448	2	is	be	AUX
taxlaw-2810	448	3	hard	hard	ADJ
taxlaw-2810	448	4	to	to	PART
taxlaw-2810	448	5	read	read	VERB
taxlaw-2810	448	6	fica	fica	PROPN
taxlaw-2810	448	7	and	and	CCONJ
taxlaw-2810	448	8	futa	futa	PROPN
taxlaw-2810	448	9	to	to	PART
taxlaw-2810	448	10	impose	impose	VERB
taxlaw-2810	448	11	tax	tax	NOUN
taxlaw-2810	448	12	obligations	obligation	NOUN
taxlaw-2810	448	13	on	on	ADP
taxlaw-2810	448	14	owed	owe	VERB
taxlaw-2810	448	15	but	but	CCONJ
taxlaw-2810	448	16	unpaid	unpaid	ADJ
taxlaw-2810	448	17	wages	wage	NOUN
taxlaw-2810	448	18	.	.	PUNCT
taxlaw-2810	449	1	fica	fica	PROPN
taxlaw-2810	449	2	's	's	PART
taxlaw-2810	449	3	statutory	statutory	ADJ
taxlaw-2810	449	4	text	text	NOUN
taxlaw-2810	449	5	refers	refer	VERB
taxlaw-2810	449	6	to	to	ADP
taxlaw-2810	449	7	taxes	taxis	NOUN
taxlaw-2810	449	8	on	on	ADP
taxlaw-2810	449	9	wages	wage	NOUN
taxlaw-2810	449	10	“	"	PUNCT
taxlaw-2810	449	11	received	receive	VERB
taxlaw-2810	449	12	”	"	PUNCT
taxlaw-2810	449	13	by	by	ADP
taxlaw-2810	449	14	the	the	DET
taxlaw-2810	449	15	employee	employee	NOUN
taxlaw-2810	449	16	and	and	CCONJ
taxlaw-2810	449	17	“	"	PUNCT
taxlaw-2810	449	18	paid	pay	VERB
taxlaw-2810	449	19	”	"	PUNCT
taxlaw-2810	449	20	by	by	ADP
taxlaw-2810	449	21	the	the	DET
taxlaw-2810	449	22	employer	employer	NOUN
taxlaw-2810	449	23	.	.	PUNCT
taxlaw-2810	450	1	futa	futa	PROPN
taxlaw-2810	450	2	's	's	PART
taxlaw-2810	450	3	statutory	statutory	ADJ
taxlaw-2810	450	4	text	text	NOUN
taxlaw-2810	450	5	refers	refer	VERB
taxlaw-2810	450	6	to	to	ADP
taxlaw-2810	450	7	wages	wage	NOUN
taxlaw-2810	450	8	“	"	PUNCT
taxlaw-2810	450	9	paid	pay	VERB
taxlaw-2810	450	10	”	"	PUNCT
taxlaw-2810	450	11	by	by	ADP
taxlaw-2810	450	12	the	the	DET
taxlaw-2810	450	13	employer	employer	NOUN
taxlaw-2810	450	14	.	.	PUNCT
taxlaw-2810	451	1	“	"	PUNCT
taxlaw-2810	451	2	received	receive	VERB
taxlaw-2810	451	3	”	"	PUNCT
taxlaw-2810	451	4	and	and	CCONJ
taxlaw-2810	451	5	“	"	PUNCT
taxlaw-2810	451	6	paid	pay	VERB
taxlaw-2810	451	7	”	"	PUNCT
taxlaw-2810	451	8	are	be	AUX
taxlaw-2810	451	9	verbs	verb	NOUN
taxlaw-2810	451	10	used	use	VERB
taxlaw-2810	451	11	in	in	ADP
taxlaw-2810	451	12	the	the	DET
taxlaw-2810	451	13	past	past	ADJ
taxlaw-2810	451	14	tense	tense	NOUN
taxlaw-2810	451	15	.	.	PUNCT
taxlaw-2810	452	1	unpaid	unpaid	ADJ
taxlaw-2810	452	2	wages	wage	NOUN
taxlaw-2810	452	3	are	be	AUX
taxlaw-2810	452	4	,	,	PUNCT
taxlaw-2810	452	5	by	by	ADP
taxlaw-2810	452	6	definition	definition	NOUN
taxlaw-2810	452	7	,	,	PUNCT
taxlaw-2810	452	8	wages	wage	NOUN
taxlaw-2810	452	9	that	that	PRON
taxlaw-2810	452	10	are	be	AUX
taxlaw-2810	452	11	not	not	PART
taxlaw-2810	452	12	“	"	PUNCT
taxlaw-2810	452	13	received	receive	VERB
taxlaw-2810	452	14	”	"	PUNCT
taxlaw-2810	452	15	and	and	CCONJ
taxlaw-2810	452	16	not	not	PART
taxlaw-2810	452	17	“	"	PUNCT
taxlaw-2810	452	18	paid	pay	VERB
taxlaw-2810	452	19	,	,	PUNCT
taxlaw-2810	452	20	”	"	PUNCT
taxlaw-2810	452	21	or	or	CCONJ
taxlaw-2810	452	22	at	at	ADP
taxlaw-2810	452	23	least	least	ADJ
taxlaw-2810	452	24	not	not	PART
taxlaw-2810	452	25	yet	yet	ADV
taxlaw-2810	452	26	.	.	PUNCT
taxlaw-2810	453	1	although	although	SCONJ
taxlaw-2810	453	2	fica	fica	PROPN
taxlaw-2810	453	3	and	and	CCONJ
taxlaw-2810	453	4	futa	futa	PROPN
taxlaw-2810	453	5	cover	cover	VERB
taxlaw-2810	453	6	both	both	CCONJ
taxlaw-2810	453	7	actual	actual	ADJ
taxlaw-2810	453	8	and	and	CCONJ
taxlaw-2810	453	9	“	"	PUNCT
taxlaw-2810	453	10	constructive	constructive	ADJ
taxlaw-2810	453	11	”	"	PUNCT
taxlaw-2810	453	12	wage	wage	NOUN
taxlaw-2810	453	13	payments	payment	NOUN
taxlaw-2810	453	14	,	,	PUNCT
taxlaw-2810	453	15	“	"	PUNCT
taxlaw-2810	453	16	constructive	constructive	ADJ
taxlaw-2810	453	17	”	"	PUNCT
taxlaw-2810	453	18	wage	wage	NOUN
taxlaw-2810	453	19	payments	payment	NOUN
taxlaw-2810	453	20	occur	occur	VERB
taxlaw-2810	453	21	only	only	ADV
taxlaw-2810	453	22	when	when	SCONJ
taxlaw-2810	453	23	the	the	DET
taxlaw-2810	453	24	employer	employer	NOUN
taxlaw-2810	453	25	credits	credit	VERB
taxlaw-2810	453	26	the	the	DET
taxlaw-2810	453	27	wages	wage	NOUN
taxlaw-2810	453	28	to	to	ADP
taxlaw-2810	453	29	an	an	DET
taxlaw-2810	453	30	employee	employee	NOUN
taxlaw-2810	453	31	's	's	PART
taxlaw-2810	453	32	account	account	NOUN
taxlaw-2810	453	33	,	,	PUNCT
taxlaw-2810	453	34	or	or	CCONJ
taxlaw-2810	453	35	sets	set	VERB
taxlaw-2810	453	36	them	they	PRON
taxlaw-2810	453	37	apart	apart	ADV
taxlaw-2810	453	38	for	for	ADP
taxlaw-2810	453	39	the	the	DET
taxlaw-2810	453	40	employee	employee	NOUN
taxlaw-2810	453	41	,	,	PUNCT
taxlaw-2810	453	42	so	so	SCONJ
taxlaw-2810	453	43	that	that	SCONJ
taxlaw-2810	453	44	“	"	PUNCT
taxlaw-2810	453	45	they	they	PRON
taxlaw-2810	453	46	may	may	AUX
taxlaw-2810	453	47	be	be	AUX
taxlaw-2810	453	48	drawn	draw	VERB
taxlaw-2810	453	49	upon	upon	SCONJ
taxlaw-2810	453	50	by	by	ADP
taxlaw-2810	453	51	him	he	PRON
taxlaw-2810	453	52	at	at	ADP
taxlaw-2810	453	53	any	any	DET
taxlaw-2810	453	54	time	time	NOUN
taxlaw-2810	453	55	although	although	SCONJ
taxlaw-2810	453	56	not	not	PART
taxlaw-2810	453	57	then	then	ADV
taxlaw-2810	453	58	actually	actually	ADV
taxlaw-2810	453	59	reduced	reduce	VERB
taxlaw-2810	453	60	to	to	ADP
taxlaw-2810	453	61	possession	possession	NOUN
taxlaw-2810	453	62	.	.	PUNCT
taxlaw-2810	453	63	”	"	PUNCT
taxlaw-2810	454	1	65	65	NUM
taxlaw-2810	454	2	similarly	similarly	ADV
taxlaw-2810	454	3	,	,	PUNCT
taxlaw-2810	454	4	fica	fica	PROPN
taxlaw-2810	454	5	's	's	PART
taxlaw-2810	454	6	employer	employer	NOUN
taxlaw-2810	454	7	withholding	withholding	NOUN
taxlaw-2810	454	8	requirement	requirement	NOUN
taxlaw-2810	454	9	also	also	ADV
taxlaw-2810	454	10	hinges	hinge	VERB
taxlaw-2810	454	11	on	on	ADP
taxlaw-2810	454	12	the	the	DET
taxlaw-2810	454	13	employer	employer	NOUN
taxlaw-2810	454	14	’s	’s	PART
taxlaw-2810	454	15	duty	duty	NOUN
taxlaw-2810	454	16	to	to	PART
taxlaw-2810	454	17	deduct	deduct	VERB
taxlaw-2810	454	18	employee	employee	NOUN
taxlaw-2810	454	19	fica	fica	PROPN
taxlaw-2810	454	20	tax	tax	PROPN
taxlaw-2810	454	21	from	from	ADP
taxlaw-2810	454	22	wages	wage	NOUN
taxlaw-2810	454	23	“	"	PUNCT
taxlaw-2810	454	24	as	as	ADP
taxlaw-2810	454	25	and	and	CCONJ
taxlaw-2810	454	26	when	when	SCONJ
taxlaw-2810	454	27	paid	pay	VERB
taxlaw-2810	454	28	.	.	PUNCT
taxlaw-2810	454	29	”	"	PUNCT
taxlaw-2810	455	1	treasury	treasury	PROPN
taxlaw-2810	455	2	regulations	regulation	NOUN
taxlaw-2810	455	3	on	on	ADP
taxlaw-2810	455	4	fica	fica	PROPN
taxlaw-2810	455	5	are	be	AUX
taxlaw-2810	455	6	more	more	ADV
taxlaw-2810	455	7	explicit	explicit	ADJ
taxlaw-2810	455	8	:	:	PUNCT
taxlaw-2810	455	9	“	"	PUNCT
taxlaw-2810	455	10	the	the	DET
taxlaw-2810	455	11	employer	employer	NOUN
taxlaw-2810	455	12	tax	tax	NOUN
taxlaw-2810	455	13	attaches	attach	VERB
taxlaw-2810	455	14	at	at	ADP
taxlaw-2810	455	15	the	the	DET
taxlaw-2810	455	16	time	time	NOUN
taxlaw-2810	455	17	that	that	PRON
taxlaw-2810	455	18	the	the	DET
taxlaw-2810	455	19	wages	wage	NOUN
taxlaw-2810	455	20	are	be	AUX
taxlaw-2810	455	21	paid	pay	VERB
taxlaw-2810	455	22	by	by	ADP
taxlaw-2810	455	23	the	the	DET
taxlaw-2810	455	24	employer	employer	NOUN
taxlaw-2810	455	25	,	,	PUNCT
taxlaw-2810	455	26	”	"	PUNCT
taxlaw-2810	455	27	66	66	NUM
taxlaw-2810	455	28	and	and	CCONJ
taxlaw-2810	455	29	the	the	DET
taxlaw-2810	455	30	“	"	PUNCT
taxlaw-2810	455	31	employee	employee	NOUN
taxlaw-2810	455	32	tax	tax	NOUN
taxlaw-2810	455	33	attaches	attach	VERB
taxlaw-2810	455	34	at	at	ADP
taxlaw-2810	455	35	the	the	DET
taxlaw-2810	455	36	time	time	NOUN
taxlaw-2810	455	37	that	that	PRON
taxlaw-2810	455	38	the	the	DET
taxlaw-2810	455	39	wages	wage	NOUN
taxlaw-2810	455	40	are	be	AUX
taxlaw-2810	455	41	received	receive	VERB
taxlaw-2810	455	42	by	by	ADP
taxlaw-2810	455	43	the	the	DET
taxlaw-2810	455	44	employee	employee	NOUN
taxlaw-2810	455	45	.	.	PUNCT
taxlaw-2810	455	46	”	"	PUNCT
taxlaw-2810	456	1	67	67	NUM
taxlaw-2810	456	2	the	the	DET
taxlaw-2810	456	3	phrase	phrase	NOUN
taxlaw-2810	456	4	“	"	PUNCT
taxlaw-2810	456	5	at	at	ADP
taxlaw-2810	456	6	the	the	DET
taxlaw-2810	456	7	time	time	NOUN
taxlaw-2810	456	8	”	"	PUNCT
taxlaw-2810	456	9	in	in	ADP
taxlaw-2810	456	10	these	these	DET
taxlaw-2810	456	11	regulations	regulation	NOUN
taxlaw-2810	456	12	implies	imply	VERB
taxlaw-2810	456	13	that	that	SCONJ
taxlaw-2810	456	14	the	the	DET
taxlaw-2810	456	15	fica	fica	PROPN
taxlaw-2810	456	16	employer	employer	PROPN
taxlaw-2810	456	17	and	and	CCONJ
taxlaw-2810	456	18	employee	employee	NOUN
taxlaw-2810	456	19	tax	tax	NOUN
taxlaw-2810	456	20	do	do	AUX
taxlaw-2810	456	21	not	not	PART
taxlaw-2810	456	22	attach	attach	VERB
taxlaw-2810	456	23	until	until	SCONJ
taxlaw-2810	456	24	the	the	DET
taxlaw-2810	456	25	wages	wage	NOUN
taxlaw-2810	456	26	are	be	AUX
taxlaw-2810	456	27	paid	pay	VERB
taxlaw-2810	456	28	and	and	CCONJ
taxlaw-2810	456	29	received	receive	VERB
taxlaw-2810	456	30	,	,	PUNCT
taxlaw-2810	456	31	respectively	respectively	ADV
taxlaw-2810	456	32	.	.	PUNCT
taxlaw-2810	457	1	2	2	X
taxlaw-2810	457	2	.	.	X
taxlaw-2810	457	3	income	income	NOUN
taxlaw-2810	457	4	tax	tax	NOUN
taxlaw-2810	457	5	withholding	withholding	NOUN
taxlaw-2810	457	6	federal	federal	ADJ
taxlaw-2810	457	7	income	income	NOUN
taxlaw-2810	457	8	tax	tax	NOUN
taxlaw-2810	457	9	withholding	withholding	NOUN
taxlaw-2810	457	10	requirements	requirement	NOUN
taxlaw-2810	457	11	do	do	AUX
taxlaw-2810	457	12	not	not	PART
taxlaw-2810	457	13	authorize	authorize	VERB
taxlaw-2810	457	14	tax	tax	NOUN
taxlaw-2810	457	15	liability	liability	NOUN
taxlaw-2810	457	16	for	for	ADP
taxlaw-2810	457	17	failure	failure	NOUN
taxlaw-2810	457	18	to	to	PART
taxlaw-2810	457	19	withhold	withhold	VERB
taxlaw-2810	457	20	taxes	taxis	NOUN
taxlaw-2810	457	21	on	on	ADP
taxlaw-2810	457	22	wages	wage	NOUN
taxlaw-2810	457	23	owed	owe	VERB
taxlaw-2810	457	24	but	but	CCONJ
taxlaw-2810	457	25	unpaid	unpaid	ADJ
taxlaw-2810	457	26	.	.	PUNCT
taxlaw-2810	458	1	since	since	SCONJ
taxlaw-2810	458	2	the	the	DET
taxlaw-2810	458	3	current	current	ADJ
taxlaw-2810	458	4	tax	tax	NOUN
taxlaw-2810	458	5	payment	payment	NOUN
taxlaw-2810	458	6	act	act	NOUN
taxlaw-2810	458	7	of	of	ADP
taxlaw-2810	458	8	1943	1943	NUM
taxlaw-2810	458	9	,	,	PUNCT
taxlaw-2810	458	10	68	68	NUM
taxlaw-2810	458	11	if	if	SCONJ
taxlaw-2810	458	12	an	an	DET
taxlaw-2810	458	13	employer	employer	NOUN
taxlaw-2810	458	14	“	"	PUNCT
taxlaw-2810	458	15	mak[es	mak[es	ADJ
taxlaw-2810	458	16	]	]	PUNCT
taxlaw-2810	458	17	payment	payment	NOUN
taxlaw-2810	458	18	of	of	ADP
taxlaw-2810	458	19	wages	wage	NOUN
taxlaw-2810	458	20	,	,	PUNCT
taxlaw-2810	458	21	”	"	PUNCT
taxlaw-2810	458	22	it	it	PRON
taxlaw-2810	458	23	must	must	AUX
taxlaw-2810	458	24	“	"	PUNCT
taxlaw-2810	458	25	deduct	deduct	VERB
taxlaw-2810	458	26	and	and	CCONJ
taxlaw-2810	458	27	withhold	withhold	VERB
taxlaw-2810	458	28	upon	upon	SCONJ
taxlaw-2810	458	29	such	such	ADJ
taxlaw-2810	458	30	wages	wage	NOUN
taxlaw-2810	458	31	a	a	DET
taxlaw-2810	458	32	tax	tax	NOUN
taxlaw-2810	458	33	”	"	PUNCT
taxlaw-2810	458	34	determined	determine	VERB
taxlaw-2810	458	35	by	by	ADP
taxlaw-2810	458	36	the	the	DET
taxlaw-2810	458	37	treasury	treasury	PROPN
taxlaw-2810	458	38	secretary	secretary	NOUN
taxlaw-2810	458	39	.	.	PUNCT
taxlaw-2810	459	1	69	69	NUM
taxlaw-2810	460	1	although	although	SCONJ
taxlaw-2810	460	2	the	the	DET
taxlaw-2810	460	3	statutory	statutory	ADJ
taxlaw-2810	460	4	phrase	phrase	NOUN
taxlaw-2810	460	5	“	"	PUNCT
taxlaw-2810	460	6	upon	upon	SCONJ
taxlaw-2810	460	7	such	such	ADJ
taxlaw-2810	460	8	wages	wage	NOUN
taxlaw-2810	460	9	”	"	PUNCT
taxlaw-2810	460	10	could	could	AUX
taxlaw-2810	460	11	be	be	AUX
taxlaw-2810	460	12	read	read	VERB
taxlaw-2810	460	13	to	to	PART
taxlaw-2810	460	14	cover	cover	VERB
taxlaw-2810	460	15	both	both	DET
taxlaw-2810	460	16	wages	wage	NOUN
taxlaw-2810	460	17	paid	pay	VERB
taxlaw-2810	460	18	and	and	CCONJ
taxlaw-2810	460	19	wages	wage	NOUN
taxlaw-2810	460	20	owed	owe	VERB
taxlaw-2810	460	21	,	,	PUNCT
taxlaw-2810	460	22	a	a	DET
taxlaw-2810	460	23	treasury	treasury	NOUN
taxlaw-2810	460	24	regulation	regulation	NOUN
taxlaw-2810	460	25	conforms	conform	VERB
taxlaw-2810	460	26	the	the	DET
taxlaw-2810	460	27	employer	employer	NOUN
taxlaw-2810	460	28	’s	’s	PART
taxlaw-2810	460	29	income	income	NOUN
taxlaw-2810	460	30	-	-	PUNCT
taxlaw-2810	460	31	tax	tax	NOUN
taxlaw-2810	460	32	withholding	withholding	NOUN
taxlaw-2810	460	33	obligation	obligation	NOUN
taxlaw-2810	460	34	to	to	ADP
taxlaw-2810	460	35	the	the	DET
taxlaw-2810	460	36	relevant	relevant	ADJ
taxlaw-2810	460	37	text	text	NOUN
taxlaw-2810	460	38	of	of	ADP
taxlaw-2810	460	39	the	the	DET
taxlaw-2810	460	40	fica	fica	PROPN
taxlaw-2810	460	41	withholding	withholding	NOUN
taxlaw-2810	460	42	section	section	NOUN
taxlaw-2810	460	43	:	:	PUNCT
taxlaw-2810	460	44	“	"	PUNCT
taxlaw-2810	460	45	the	the	DET
taxlaw-2810	460	46	employer	employer	NOUN
taxlaw-2810	460	47	is	be	AUX
taxlaw-2810	460	48	required	require	VERB
taxlaw-2810	460	49	to	to	PART
taxlaw-2810	460	50	collect	collect	VERB
taxlaw-2810	460	51	the	the	DET
taxlaw-2810	460	52	tax	tax	NOUN
taxlaw-2810	460	53	by	by	ADP
taxlaw-2810	460	54	deducting	deduct	VERB
taxlaw-2810	460	55	and	and	CCONJ
taxlaw-2810	460	56	withholding	withhold	VERB
taxlaw-2810	460	57	the	the	DET
taxlaw-2810	460	58	amount	amount	NOUN
taxlaw-2810	460	59	thereof	thereof	ADV
taxlaw-2810	460	60	from	from	ADP
taxlaw-2810	460	61	the	the	DET
taxlaw-2810	460	62	employee	employee	NOUN
taxlaw-2810	460	63	's	's	PART
taxlaw-2810	460	64	wages	wage	NOUN
taxlaw-2810	460	65	as	as	ADP
taxlaw-2810	460	66	and	and	CCONJ
taxlaw-2810	460	67	60	60	NUM
taxlaw-2810	460	68	i.r.c	i.r.c	NOUN
taxlaw-2810	460	69	.	.	PUNCT
taxlaw-2810	461	1	§	§	PROPN
taxlaw-2810	461	2	3301	3301	NUM
taxlaw-2810	461	3	(	(	PUNCT
taxlaw-2810	461	4	supp	supp	PROPN
taxlaw-2810	461	5	.	.	PUNCT
taxlaw-2810	462	1	iii	iii	NUM
taxlaw-2810	462	2	2009	2009	NUM
taxlaw-2810	462	3	)	)	PUNCT
taxlaw-2810	462	4	.	.	PUNCT
taxlaw-2810	463	1	61	61	NUM
taxlaw-2810	463	2	i.r.c	i.r.c	NOUN
taxlaw-2810	463	3	.	.	PUNCT
taxlaw-2810	464	1	§	§	PROPN
taxlaw-2810	464	2	3102(a	3102(a	NOUN
taxlaw-2810	464	3	)	)	PUNCT
taxlaw-2810	464	4	(	(	PUNCT
taxlaw-2810	464	5	2006	2006	NUM
taxlaw-2810	464	6	)	)	PUNCT
taxlaw-2810	464	7	.	.	PUNCT
taxlaw-2810	465	1	62	62	NUM
taxlaw-2810	465	2	i.r.c	i.r.c	NOUN
taxlaw-2810	465	3	.	.	PUNCT
taxlaw-2810	466	1	§	§	PROPN
taxlaw-2810	466	2	3102(b	3102(b	PROPN
taxlaw-2810	466	3	)	)	PUNCT
taxlaw-2810	466	4	(	(	PUNCT
taxlaw-2810	466	5	2006	2006	NUM
taxlaw-2810	466	6	)	)	PUNCT
taxlaw-2810	466	7	.	.	PUNCT
taxlaw-2810	467	1	63	63	NUM
taxlaw-2810	467	2	i.r.c	i.r.c	NOUN
taxlaw-2810	467	3	.	.	PUNCT
taxlaw-2810	468	1	§	§	NOUN
taxlaw-2810	468	2	3505(a	3505(a	NOUN
taxlaw-2810	468	3	)	)	PUNCT
taxlaw-2810	468	4	(	(	PUNCT
taxlaw-2810	468	5	2006	2006	NUM
taxlaw-2810	468	6	)	)	PUNCT
taxlaw-2810	468	7	.	.	PUNCT
taxlaw-2810	469	1	64	64	NUM
taxlaw-2810	469	2	treas	trea	NOUN
taxlaw-2810	469	3	.	.	PUNCT
taxlaw-2810	470	1	reg	reg	PROPN
taxlaw-2810	470	2	.	.	PUNCT
taxlaw-2810	471	1	§	§	PROPN
taxlaw-2810	471	2	31.3102	31.3102	NUM
taxlaw-2810	471	3	-	-	SYM
taxlaw-2810	471	4	1(d	1(d	NUM
taxlaw-2810	471	5	)	)	PUNCT
taxlaw-2810	471	6	(	(	PUNCT
taxlaw-2810	471	7	as	as	SCONJ
taxlaw-2810	471	8	amended	amend	VERB
taxlaw-2810	471	9	in	in	ADP
taxlaw-2810	471	10	2006	2006	NUM
taxlaw-2810	471	11	)	)	PUNCT
taxlaw-2810	471	12	.	.	PUNCT
taxlaw-2810	472	1	65	65	NUM
taxlaw-2810	472	2	treas	trea	NOUN
taxlaw-2810	472	3	.	.	PUNCT
taxlaw-2810	473	1	reg	reg	PROPN
taxlaw-2810	473	2	.	.	PUNCT
taxlaw-2810	474	1	§	§	PROPN
taxlaw-2810	474	2	31.3121(a)-2(b	31.3121(a)-2(b	PROPN
taxlaw-2810	474	3	)	)	PUNCT
taxlaw-2810	474	4	(	(	PUNCT
taxlaw-2810	474	5	as	as	SCONJ
taxlaw-2810	474	6	amended	amend	VERB
taxlaw-2810	474	7	in	in	ADP
taxlaw-2810	474	8	2006	2006	NUM
taxlaw-2810	474	9	)	)	PUNCT
taxlaw-2810	474	10	(	(	PUNCT
taxlaw-2810	474	11	fica	fica	PROPN
taxlaw-2810	474	12	)	)	PUNCT
taxlaw-2810	474	13	;	;	PUNCT
taxlaw-2810	475	1	treas	treas	PROPN
taxlaw-2810	475	2	.	.	PUNCT
taxlaw-2810	476	1	reg	reg	PROPN
taxlaw-2810	476	2	.	.	PUNCT
taxlaw-2810	477	1	§	§	PROPN
taxlaw-2810	477	2	31.3301	31.3301	NUM
taxlaw-2810	477	3	-	-	SYM
taxlaw-2810	477	4	4	4	NUM
taxlaw-2810	477	5	(	(	PUNCT
taxlaw-2810	477	6	1960	1960	NUM
taxlaw-2810	477	7	)	)	PUNCT
taxlaw-2810	477	8	(	(	PUNCT
taxlaw-2810	477	9	same	same	ADJ
taxlaw-2810	477	10	for	for	ADP
taxlaw-2810	477	11	futa	futa	PROPN
taxlaw-2810	477	12	)	)	PUNCT
taxlaw-2810	477	13	.	.	PUNCT
taxlaw-2810	478	1	66	66	NUM
taxlaw-2810	478	2	treas	trea	NOUN
taxlaw-2810	478	3	.	.	PUNCT
taxlaw-2810	479	1	reg	reg	PROPN
taxlaw-2810	479	2	.	.	PUNCT
taxlaw-2810	480	1	§	§	PROPN
taxlaw-2810	480	2	31.3111	31.3111	NUM
taxlaw-2810	480	3	-	-	SYM
taxlaw-2810	480	4	3	3	NUM
taxlaw-2810	480	5	(	(	PUNCT
taxlaw-2810	480	6	1960	1960	NUM
taxlaw-2810	480	7	)	)	PUNCT
taxlaw-2810	480	8	.	.	PUNCT
taxlaw-2810	481	1	67	67	NUM
taxlaw-2810	481	2	treas	trea	NOUN
taxlaw-2810	481	3	.	.	PUNCT
taxlaw-2810	482	1	reg	reg	PROPN
taxlaw-2810	482	2	.	.	PUNCT
taxlaw-2810	483	1	§	§	PROPN
taxlaw-2810	483	2	31.3101	31.3101	NUM
taxlaw-2810	483	3	-	-	SYM
taxlaw-2810	483	4	3	3	NUM
taxlaw-2810	483	5	(	(	PUNCT
taxlaw-2810	483	6	1960	1960	NUM
taxlaw-2810	483	7	)	)	PUNCT
taxlaw-2810	483	8	.	.	PUNCT
taxlaw-2810	484	1	68	68	NUM
taxlaw-2810	484	2	for	for	ADP
taxlaw-2810	484	3	historical	historical	ADJ
taxlaw-2810	484	4	background	background	NOUN
taxlaw-2810	484	5	,	,	PUNCT
taxlaw-2810	484	6	see	see	VERB
taxlaw-2810	484	7	carolyn	carolyn	PROPN
taxlaw-2810	484	8	c.	c.	PROPN
taxlaw-2810	484	9	jones	jones	PROPN
taxlaw-2810	484	10	,	,	PUNCT
taxlaw-2810	484	11	class	class	NOUN
taxlaw-2810	484	12	tax	tax	NOUN
taxlaw-2810	484	13	to	to	ADP
taxlaw-2810	484	14	mass	mass	ADJ
taxlaw-2810	484	15	tax	tax	NOUN
taxlaw-2810	484	16	:	:	PUNCT
taxlaw-2810	484	17	the	the	DET
taxlaw-2810	484	18	role	role	NOUN
taxlaw-2810	484	19	of	of	ADP
taxlaw-2810	484	20	propaganda	propaganda	NOUN
taxlaw-2810	484	21	in	in	ADP
taxlaw-2810	484	22	the	the	DET
taxlaw-2810	484	23	expansion	expansion	NOUN
taxlaw-2810	484	24	of	of	ADP
taxlaw-2810	484	25	the	the	DET
taxlaw-2810	484	26	income	income	NOUN
taxlaw-2810	484	27	tax	tax	NOUN
taxlaw-2810	484	28	during	during	ADP
taxlaw-2810	484	29	world	world	PROPN
taxlaw-2810	484	30	war	war	PROPN
taxlaw-2810	484	31	ii	ii	PROPN
taxlaw-2810	484	32	,	,	PUNCT
taxlaw-2810	484	33	37	37	NUM
taxlaw-2810	484	34	buff	buff	PROPN
taxlaw-2810	484	35	.	.	PUNCT
taxlaw-2810	484	36	l.	l.	PROPN
taxlaw-2810	484	37	rev	rev	PROPN
taxlaw-2810	484	38	.	.	PROPN
taxlaw-2810	484	39	685	685	NUM
taxlaw-2810	484	40	(	(	PUNCT
taxlaw-2810	484	41	1988	1988	NUM
taxlaw-2810	484	42	)	)	PUNCT
taxlaw-2810	484	43	.	.	PUNCT
taxlaw-2810	485	1	69	69	NUM
taxlaw-2810	485	2	i.r.c	i.r.c	NOUN
taxlaw-2810	485	3	.	.	PUNCT
taxlaw-2810	486	1	§	§	PROPN
taxlaw-2810	486	2	3402(a)(1	3402(a)(1	PROPN
taxlaw-2810	486	3	)	)	PUNCT
taxlaw-2810	486	4	(	(	PUNCT
taxlaw-2810	486	5	2006	2006	NUM
taxlaw-2810	486	6	)	)	PUNCT
taxlaw-2810	486	7	.	.	PUNCT
taxlaw-2810	487	1	128	128	NUM
taxlaw-2810	487	2	columbia	columbia	PROPN
taxlaw-2810	487	3	journal	journal	PROPN
taxlaw-2810	487	4	of	of	ADP
taxlaw-2810	487	5	tax	tax	NOUN
taxlaw-2810	487	6	law	law	NOUN
taxlaw-2810	488	1	[	[	X
taxlaw-2810	488	2	vol.3:113	vol.3:113	PROPN
taxlaw-2810	488	3	when	when	SCONJ
taxlaw-2810	488	4	paid	pay	VERB
taxlaw-2810	488	5	,	,	PUNCT
taxlaw-2810	488	6	either	either	CCONJ
taxlaw-2810	488	7	actually	actually	ADV
taxlaw-2810	488	8	or	or	CCONJ
taxlaw-2810	488	9	constructively	constructively	ADV
taxlaw-2810	488	10	.	.	PUNCT
taxlaw-2810	488	11	”	"	PUNCT
taxlaw-2810	489	1	70	70	NUM
taxlaw-2810	489	2	as	as	ADP
taxlaw-2810	489	3	with	with	ADP
taxlaw-2810	489	4	fica	fica	PROPN
taxlaw-2810	489	5	and	and	CCONJ
taxlaw-2810	489	6	futa	futa	PROPN
taxlaw-2810	489	7	,	,	PUNCT
taxlaw-2810	489	8	employers	employer	NOUN
taxlaw-2810	489	9	make	make	VERB
taxlaw-2810	489	10	“	"	PUNCT
taxlaw-2810	489	11	constructive	constructive	ADJ
taxlaw-2810	489	12	”	"	PUNCT
taxlaw-2810	489	13	wage	wage	NOUN
taxlaw-2810	489	14	payments	payment	NOUN
taxlaw-2810	489	15	for	for	ADP
taxlaw-2810	489	16	income	income	NOUN
taxlaw-2810	489	17	-	-	PUNCT
taxlaw-2810	489	18	tax	tax	NOUN
taxlaw-2810	489	19	withholding	withholding	NOUN
taxlaw-2810	489	20	purposes	purpose	NOUN
taxlaw-2810	489	21	by	by	ADP
taxlaw-2810	489	22	crediting	credit	VERB
taxlaw-2810	489	23	wages	wage	NOUN
taxlaw-2810	489	24	“	"	PUNCT
taxlaw-2810	489	25	to	to	ADP
taxlaw-2810	489	26	the	the	DET
taxlaw-2810	489	27	account	account	NOUN
taxlaw-2810	489	28	of	of	ADP
taxlaw-2810	489	29	or	or	CCONJ
taxlaw-2810	489	30	set	set	VERB
taxlaw-2810	489	31	apart	apart	ADV
taxlaw-2810	489	32	for	for	ADP
taxlaw-2810	489	33	an	an	DET
taxlaw-2810	489	34	employee	employee	NOUN
taxlaw-2810	489	35	so	so	SCONJ
taxlaw-2810	489	36	that	that	SCONJ
taxlaw-2810	489	37	they	they	PRON
taxlaw-2810	489	38	may	may	AUX
taxlaw-2810	489	39	be	be	AUX
taxlaw-2810	489	40	drawn	draw	VERB
taxlaw-2810	489	41	upon	upon	SCONJ
taxlaw-2810	489	42	by	by	ADP
taxlaw-2810	489	43	him	he	PRON
taxlaw-2810	489	44	at	at	ADP
taxlaw-2810	489	45	any	any	DET
taxlaw-2810	489	46	time	time	NOUN
taxlaw-2810	489	47	although	although	SCONJ
taxlaw-2810	489	48	not	not	PART
taxlaw-2810	489	49	then	then	ADV
taxlaw-2810	489	50	actually	actually	ADV
taxlaw-2810	489	51	reduced	reduce	VERB
taxlaw-2810	489	52	to	to	ADP
taxlaw-2810	489	53	possession	possession	NOUN
taxlaw-2810	489	54	.	.	PUNCT
taxlaw-2810	489	55	”	"	PUNCT
taxlaw-2810	490	1	71	71	NUM
taxlaw-2810	490	2	the	the	DET
taxlaw-2810	490	3	same	same	ADJ
taxlaw-2810	490	4	conclusion	conclusion	NOUN
taxlaw-2810	490	5	applies	apply	VERB
taxlaw-2810	490	6	to	to	ADP
taxlaw-2810	490	7	the	the	DET
taxlaw-2810	490	8	backup	backup	ADJ
taxlaw-2810	490	9	-	-	PUNCT
taxlaw-2810	490	10	withholding	withhold	VERB
taxlaw-2810	490	11	requirement	requirement	NOUN
taxlaw-2810	490	12	for	for	ADP
taxlaw-2810	490	13	nonwage	nonwage	ADJ
taxlaw-2810	490	14	payments	payment	NOUN
taxlaw-2810	490	15	for	for	ADP
taxlaw-2810	490	16	services	service	NOUN
taxlaw-2810	490	17	,	,	PUNCT
taxlaw-2810	490	18	such	such	ADJ
taxlaw-2810	490	19	as	as	ADP
taxlaw-2810	490	20	payments	payment	NOUN
taxlaw-2810	490	21	to	to	ADP
taxlaw-2810	490	22	independent	independent	ADJ
taxlaw-2810	490	23	contractors	contractor	NOUN
taxlaw-2810	490	24	.	.	PUNCT
taxlaw-2810	491	1	under	under	ADP
taxlaw-2810	491	2	this	this	DET
taxlaw-2810	491	3	provision	provision	NOUN
taxlaw-2810	491	4	,	,	PUNCT
taxlaw-2810	491	5	if	if	SCONJ
taxlaw-2810	491	6	a	a	DET
taxlaw-2810	491	7	“	"	PUNCT
taxlaw-2810	491	8	reportable	reportable	ADJ
taxlaw-2810	491	9	payment	payment	NOUN
taxlaw-2810	491	10	”	"	PUNCT
taxlaw-2810	491	11	occurs	occur	VERB
taxlaw-2810	491	12	,	,	PUNCT
taxlaw-2810	491	13	the	the	DET
taxlaw-2810	491	14	payor	payor	NOUN
taxlaw-2810	491	15	may	may	AUX
taxlaw-2810	491	16	be	be	AUX
taxlaw-2810	491	17	required	require	VERB
taxlaw-2810	491	18	to	to	PART
taxlaw-2810	491	19	deduct	deduct	VERB
taxlaw-2810	491	20	and	and	CCONJ
taxlaw-2810	491	21	withhold	withhold	VERB
taxlaw-2810	491	22	thirty	thirty	NUM
taxlaw-2810	491	23	-	-	PUNCT
taxlaw-2810	491	24	one	one	NUM
taxlaw-2810	491	25	percent	percent	NOUN
taxlaw-2810	491	26	of	of	ADP
taxlaw-2810	491	27	that	that	DET
taxlaw-2810	491	28	payment	payment	NOUN
taxlaw-2810	491	29	if	if	SCONJ
taxlaw-2810	491	30	the	the	DET
taxlaw-2810	491	31	payee	payee	NOUN
taxlaw-2810	491	32	failed	fail	VERB
taxlaw-2810	491	33	to	to	PART
taxlaw-2810	491	34	properly	properly	ADV
taxlaw-2810	491	35	furnish	furnish	VERB
taxlaw-2810	491	36	the	the	DET
taxlaw-2810	491	37	payor	payor	NOUN
taxlaw-2810	491	38	with	with	ADP
taxlaw-2810	491	39	an	an	DET
taxlaw-2810	491	40	accurate	accurate	ADJ
taxlaw-2810	491	41	tax	tax	NOUN
taxlaw-2810	491	42	identification	identification	NOUN
taxlaw-2810	491	43	number	number	NOUN
taxlaw-2810	491	44	and	and	CCONJ
taxlaw-2810	491	45	the	the	DET
taxlaw-2810	491	46	irs	irs	PROPN
taxlaw-2810	491	47	informs	inform	VERB
taxlaw-2810	491	48	the	the	DET
taxlaw-2810	491	49	payor	payor	NOUN
taxlaw-2810	491	50	that	that	PRON
taxlaw-2810	491	51	the	the	DET
taxlaw-2810	491	52	tax	tax	NOUN
taxlaw-2810	491	53	identification	identification	NOUN
taxlaw-2810	491	54	number	number	NOUN
taxlaw-2810	491	55	is	be	AUX
taxlaw-2810	491	56	incorrect	incorrect	ADJ
taxlaw-2810	491	57	.	.	PUNCT
taxlaw-2810	492	1	72	72	NUM
taxlaw-2810	493	1	the	the	DET
taxlaw-2810	493	2	phrase	phrase	NOUN
taxlaw-2810	493	3	“	"	PUNCT
taxlaw-2810	493	4	reportable	reportable	ADJ
taxlaw-2810	493	5	payment	payment	NOUN
taxlaw-2810	493	6	”	"	PUNCT
taxlaw-2810	493	7	includes	include	VERB
taxlaw-2810	493	8	“	"	PUNCT
taxlaw-2810	493	9	any	any	DET
taxlaw-2810	493	10	payment	payment	NOUN
taxlaw-2810	493	11	of	of	ADP
taxlaw-2810	493	12	a	a	DET
taxlaw-2810	493	13	kind	kind	NOUN
taxlaw-2810	493	14	,	,	PUNCT
taxlaw-2810	493	15	and	and	CCONJ
taxlaw-2810	493	16	to	to	ADP
taxlaw-2810	493	17	a	a	DET
taxlaw-2810	493	18	payee	payee	NOUN
taxlaw-2810	493	19	,	,	PUNCT
taxlaw-2810	493	20	required	require	VERB
taxlaw-2810	493	21	to	to	PART
taxlaw-2810	493	22	be	be	AUX
taxlaw-2810	493	23	shown	show	VERB
taxlaw-2810	493	24	on	on	ADP
taxlaw-2810	493	25	a	a	DET
taxlaw-2810	493	26	return	return	NOUN
taxlaw-2810	493	27	required	require	VERB
taxlaw-2810	493	28	under	under	ADP
taxlaw-2810	493	29	”	"	PUNCT
taxlaw-2810	493	30	code	code	NOUN
taxlaw-2810	493	31	§	§	PROPN
taxlaw-2810	493	32	6041a(a	6041a(a	NUM
taxlaw-2810	493	33	)	)	PUNCT
taxlaw-2810	493	34	,	,	PUNCT
taxlaw-2810	493	35	73	73	NUM
taxlaw-2810	493	36	which	which	PRON
taxlaw-2810	493	37	in	in	ADP
taxlaw-2810	493	38	turn	turn	NOUN
taxlaw-2810	493	39	applies	apply	VERB
taxlaw-2810	493	40	to	to	ADP
taxlaw-2810	493	41	“	"	PUNCT
taxlaw-2810	493	42	any	any	DET
taxlaw-2810	493	43	service	service	NOUN
taxlaw-2810	493	44	-	-	PUNCT
taxlaw-2810	493	45	recipient	recipient	NOUN
taxlaw-2810	493	46	engaged	engage	VERB
taxlaw-2810	493	47	in	in	ADP
taxlaw-2810	493	48	a	a	DET
taxlaw-2810	493	49	trade	trade	NOUN
taxlaw-2810	493	50	or	or	CCONJ
taxlaw-2810	493	51	business	business	NOUN
taxlaw-2810	493	52	”	"	PUNCT
taxlaw-2810	493	53	for	for	ADP
taxlaw-2810	493	54	payment	payment	NOUN
taxlaw-2810	493	55	of	of	ADP
taxlaw-2810	493	56	remuneration	remuneration	NOUN
taxlaw-2810	493	57	“	"	PUNCT
taxlaw-2810	493	58	in	in	ADP
taxlaw-2810	493	59	the	the	DET
taxlaw-2810	493	60	course	course	NOUN
taxlaw-2810	493	61	of	of	ADP
taxlaw-2810	493	62	such	such	ADJ
taxlaw-2810	493	63	trade	trade	NOUN
taxlaw-2810	493	64	or	or	CCONJ
taxlaw-2810	493	65	business	business	NOUN
taxlaw-2810	493	66	.	.	PUNCT
taxlaw-2810	493	67	.	.	PUNCT
taxlaw-2810	493	68	.	.	PUNCT
taxlaw-2810	494	1	to	to	ADP
taxlaw-2810	494	2	any	any	DET
taxlaw-2810	494	3	person	person	NOUN
taxlaw-2810	494	4	for	for	ADP
taxlaw-2810	494	5	services	service	NOUN
taxlaw-2810	494	6	performed	perform	VERB
taxlaw-2810	494	7	by	by	ADP
taxlaw-2810	494	8	such	such	ADJ
taxlaw-2810	494	9	person	person	NOUN
taxlaw-2810	494	10	,	,	PUNCT
taxlaw-2810	494	11	”	"	PUNCT
taxlaw-2810	494	12	where	where	SCONJ
taxlaw-2810	494	13	“	"	PUNCT
taxlaw-2810	494	14	the	the	DET
taxlaw-2810	494	15	aggregate	aggregate	NOUN
taxlaw-2810	494	16	of	of	ADP
taxlaw-2810	494	17	such	such	ADJ
taxlaw-2810	494	18	remuneration	remuneration	NOUN
taxlaw-2810	494	19	paid	pay	VERB
taxlaw-2810	494	20	to	to	ADP
taxlaw-2810	494	21	such	such	ADJ
taxlaw-2810	494	22	person	person	NOUN
taxlaw-2810	494	23	during	during	ADP
taxlaw-2810	494	24	such	such	ADJ
taxlaw-2810	494	25	calendar	calendar	NOUN
taxlaw-2810	494	26	year	year	NOUN
taxlaw-2810	494	27	is	be	AUX
taxlaw-2810	494	28	$	$	SYM
taxlaw-2810	494	29	600	600	NUM
taxlaw-2810	494	30	or	or	CCONJ
taxlaw-2810	494	31	more	more	ADJ
taxlaw-2810	494	32	.	.	PUNCT
taxlaw-2810	494	33	”	"	PUNCT
taxlaw-2810	495	1	74	74	NUM
taxlaw-2810	495	2	this	this	DET
taxlaw-2810	495	3	withholding	withholding	NOUN
taxlaw-2810	495	4	requirement	requirement	NOUN
taxlaw-2810	495	5	triggers	trigger	NOUN
taxlaw-2810	495	6	based	base	VERB
taxlaw-2810	495	7	only	only	ADV
taxlaw-2810	495	8	on	on	ADP
taxlaw-2810	495	9	actual	actual	ADJ
taxlaw-2810	495	10	payments	payment	NOUN
taxlaw-2810	495	11	of	of	ADP
taxlaw-2810	495	12	remuneration	remuneration	NOUN
taxlaw-2810	495	13	for	for	ADP
taxlaw-2810	495	14	services	service	NOUN
taxlaw-2810	495	15	rendered	render	VERB
taxlaw-2810	495	16	,	,	PUNCT
taxlaw-2810	495	17	not	not	PART
taxlaw-2810	495	18	just	just	ADV
taxlaw-2810	495	19	the	the	DET
taxlaw-2810	495	20	obligation	obligation	NOUN
taxlaw-2810	495	21	to	to	PART
taxlaw-2810	495	22	pay	pay	VERB
taxlaw-2810	495	23	such	such	ADJ
taxlaw-2810	495	24	remuneration	remuneration	NOUN
taxlaw-2810	495	25	.	.	PUNCT
taxlaw-2810	496	1	the	the	DET
taxlaw-2810	496	2	$	$	SYM
taxlaw-2810	496	3	600	600	NUM
taxlaw-2810	496	4	threshold	threshold	NOUN
taxlaw-2810	496	5	is	be	AUX
taxlaw-2810	496	6	for	for	ADP
taxlaw-2810	496	7	“	"	PUNCT
taxlaw-2810	496	8	remuneration	remuneration	NOUN
taxlaw-2810	496	9	paid	pay	VERB
taxlaw-2810	496	10	”	"	PUNCT
taxlaw-2810	496	11	to	to	ADP
taxlaw-2810	496	12	the	the	DET
taxlaw-2810	496	13	person	person	NOUN
taxlaw-2810	496	14	providing	provide	VERB
taxlaw-2810	496	15	services	service	NOUN
taxlaw-2810	496	16	.	.	PUNCT
taxlaw-2810	497	1	treasury	treasury	PROPN
taxlaw-2810	497	2	regulations	regulation	NOUN
taxlaw-2810	497	3	confirm	confirm	VERB
taxlaw-2810	497	4	this	this	DET
taxlaw-2810	497	5	reading	reading	NOUN
taxlaw-2810	497	6	:	:	PUNCT
taxlaw-2810	497	7	for	for	ADP
taxlaw-2810	497	8	backup	backup	ADJ
taxlaw-2810	497	9	withholding	withholding	NOUN
taxlaw-2810	497	10	purposes	purpose	NOUN
taxlaw-2810	497	11	,	,	PUNCT
taxlaw-2810	497	12	“	"	PUNCT
taxlaw-2810	497	13	[	[	X
taxlaw-2810	497	14	a]mounts	a]mount	NOUN
taxlaw-2810	497	15	are	be	AUX
taxlaw-2810	497	16	considered	consider	VERB
taxlaw-2810	497	17	paid	pay	VERB
taxlaw-2810	497	18	when	when	SCONJ
taxlaw-2810	497	19	they	they	PRON
taxlaw-2810	497	20	are	be	AUX
taxlaw-2810	497	21	credited	credit	VERB
taxlaw-2810	497	22	to	to	ADP
taxlaw-2810	497	23	the	the	DET
taxlaw-2810	497	24	account	account	NOUN
taxlaw-2810	497	25	of	of	ADP
taxlaw-2810	497	26	,	,	PUNCT
taxlaw-2810	497	27	or	or	CCONJ
taxlaw-2810	497	28	made	make	VERB
taxlaw-2810	497	29	available	available	ADJ
taxlaw-2810	497	30	to	to	ADP
taxlaw-2810	497	31	,	,	PUNCT
taxlaw-2810	497	32	the	the	DET
taxlaw-2810	497	33	payee	payee	NOUN
taxlaw-2810	497	34	.	.	PUNCT
taxlaw-2810	498	1	amounts	amount	NOUN
taxlaw-2810	498	2	are	be	AUX
taxlaw-2810	498	3	not	not	PART
taxlaw-2810	498	4	considered	consider	VERB
taxlaw-2810	498	5	paid	pay	VERB
taxlaw-2810	498	6	solely	solely	ADV
taxlaw-2810	498	7	because	because	SCONJ
taxlaw-2810	498	8	they	they	PRON
taxlaw-2810	498	9	are	be	AUX
taxlaw-2810	498	10	posted	post	VERB
taxlaw-2810	498	11	(	(	PUNCT
taxlaw-2810	498	12	e.g.	e.g.	ADV
taxlaw-2810	498	13	,	,	PUNCT
taxlaw-2810	498	14	an	an	DET
taxlaw-2810	498	15	informational	informational	ADJ
taxlaw-2810	498	16	notation	notation	NOUN
taxlaw-2810	498	17	on	on	ADP
taxlaw-2810	498	18	the	the	DET
taxlaw-2810	498	19	payee	payee	NOUN
taxlaw-2810	498	20	's	's	PART
taxlaw-2810	498	21	passbook	passbook	NOUN
taxlaw-2810	498	22	)	)	PUNCT
taxlaw-2810	498	23	if	if	SCONJ
taxlaw-2810	498	24	they	they	PRON
taxlaw-2810	498	25	are	be	AUX
taxlaw-2810	498	26	not	not	PART
taxlaw-2810	498	27	actually	actually	ADV
taxlaw-2810	498	28	credited	credit	VERB
taxlaw-2810	498	29	to	to	ADP
taxlaw-2810	498	30	the	the	DET
taxlaw-2810	498	31	payee	payee	NOUN
taxlaw-2810	498	32	's	's	PART
taxlaw-2810	498	33	account	account	NOUN
taxlaw-2810	498	34	or	or	CCONJ
taxlaw-2810	498	35	made	make	VERB
taxlaw-2810	498	36	available	available	ADJ
taxlaw-2810	498	37	to	to	ADP
taxlaw-2810	498	38	the	the	DET
taxlaw-2810	498	39	payee	payee	NOUN
taxlaw-2810	498	40	.	.	PUNCT
taxlaw-2810	498	41	”	"	PUNCT
taxlaw-2810	499	1	75	75	NUM
taxlaw-2810	499	2	iii	iii	NOUN
taxlaw-2810	499	3	.	.	PUNCT
taxlaw-2810	500	1	the	the	DET
taxlaw-2810	500	2	methods	method	NOUN
taxlaw-2810	500	3	of	of	ADP
taxlaw-2810	500	4	informing	inform	VERB
taxlaw-2810	500	5	this	this	DET
taxlaw-2810	500	6	part	part	NOUN
taxlaw-2810	500	7	identifies	identify	VERB
taxlaw-2810	500	8	two	two	NUM
taxlaw-2810	500	9	ways	way	NOUN
taxlaw-2810	500	10	for	for	SCONJ
taxlaw-2810	500	11	the	the	DET
taxlaw-2810	500	12	unpaid	unpaid	ADJ
taxlaw-2810	500	13	worker	worker	NOUN
taxlaw-2810	500	14	to	to	PART
taxlaw-2810	500	15	help	help	VERB
taxlaw-2810	500	16	enforce	enforce	VERB
taxlaw-2810	500	17	employer	employer	NOUN
taxlaw-2810	500	18	tax	tax	NOUN
taxlaw-2810	500	19	liability	liability	NOUN
taxlaw-2810	500	20	for	for	ADP
taxlaw-2810	500	21	wage	wage	NOUN
taxlaw-2810	500	22	underpayment	underpayment	NOUN
taxlaw-2810	500	23	:	:	PUNCT
taxlaw-2810	500	24	(	(	PUNCT
taxlaw-2810	500	25	1	1	X
taxlaw-2810	500	26	)	)	PUNCT
taxlaw-2810	500	27	becoming	become	VERB
taxlaw-2810	500	28	a	a	DET
taxlaw-2810	500	29	tax	tax	NOUN
taxlaw-2810	500	30	informant	informant	NOUN
taxlaw-2810	500	31	,	,	PUNCT
taxlaw-2810	500	32	either	either	CCONJ
taxlaw-2810	500	33	gratis	gratis	NOUN
taxlaw-2810	500	34	or	or	CCONJ
taxlaw-2810	500	35	for	for	ADP
taxlaw-2810	500	36	a	a	DET
taxlaw-2810	500	37	reward	reward	NOUN
taxlaw-2810	500	38	;	;	PUNCT
taxlaw-2810	500	39	and	and	CCONJ
taxlaw-2810	500	40	(	(	PUNCT
taxlaw-2810	500	41	2	2	X
taxlaw-2810	500	42	)	)	PUNCT
taxlaw-2810	500	43	pursuing	pursue	VERB
taxlaw-2810	500	44	a	a	DET
taxlaw-2810	500	45	qui	qui	X
taxlaw-2810	500	46	tam	tam	X
taxlaw-2810	500	47	tax	tax	NOUN
taxlaw-2810	500	48	fraud	fraud	NOUN
taxlaw-2810	500	49	action	action	NOUN
taxlaw-2810	500	50	against	against	ADP
taxlaw-2810	500	51	the	the	DET
taxlaw-2810	500	52	employer	employer	NOUN
taxlaw-2810	500	53	under	under	ADP
taxlaw-2810	500	54	the	the	DET
taxlaw-2810	500	55	(	(	PUNCT
taxlaw-2810	500	56	few	few	ADJ
taxlaw-2810	500	57	)	)	PUNCT
taxlaw-2810	500	58	state	state	NOUN
taxlaw-2810	500	59	false	false	ADJ
taxlaw-2810	500	60	claims	claim	NOUN
taxlaw-2810	500	61	acts	act	NOUN
taxlaw-2810	500	62	that	that	PRON
taxlaw-2810	500	63	would	would	AUX
taxlaw-2810	500	64	permit	permit	VERB
taxlaw-2810	500	65	such	such	ADJ
taxlaw-2810	500	66	claims	claim	NOUN
taxlaw-2810	500	67	.	.	PUNCT
taxlaw-2810	501	1	in	in	ADP
taxlaw-2810	501	2	these	these	DET
taxlaw-2810	501	3	ways	way	NOUN
taxlaw-2810	501	4	,	,	PUNCT
taxlaw-2810	501	5	the	the	DET
taxlaw-2810	501	6	unpaid	unpaid	ADJ
taxlaw-2810	501	7	worker	worker	NOUN
taxlaw-2810	501	8	can	can	AUX
taxlaw-2810	501	9	transmit	transmit	VERB
taxlaw-2810	501	10	to	to	ADP
taxlaw-2810	501	11	the	the	DET
taxlaw-2810	501	12	tax	tax	NOUN
taxlaw-2810	501	13	authority	authority	NOUN
taxlaw-2810	501	14	the	the	DET
taxlaw-2810	501	15	information	information	NOUN
taxlaw-2810	501	16	necessary	necessary	ADJ
taxlaw-2810	501	17	to	to	PART
taxlaw-2810	501	18	prove	prove	VERB
taxlaw-2810	501	19	tax	tax	NOUN
taxlaw-2810	501	20	liability	liability	NOUN
taxlaw-2810	501	21	for	for	ADP
taxlaw-2810	501	22	wage	wage	NOUN
taxlaw-2810	501	23	underpayment	underpayment	NOUN
taxlaw-2810	501	24	.	.	PUNCT
taxlaw-2810	502	1	such	such	ADJ
taxlaw-2810	502	2	information	information	NOUN
taxlaw-2810	502	3	includes	include	VERB
taxlaw-2810	502	4	not	not	PART
taxlaw-2810	502	5	only	only	ADV
taxlaw-2810	502	6	the	the	DET
taxlaw-2810	502	7	fact	fact	NOUN
taxlaw-2810	502	8	of	of	ADP
taxlaw-2810	502	9	underpayment	underpayment	NOUN
taxlaw-2810	502	10	,	,	PUNCT
taxlaw-2810	502	11	but	but	CCONJ
taxlaw-2810	502	12	also	also	ADV
taxlaw-2810	502	13	contract	contract	NOUN
taxlaw-2810	502	14	price	price	NOUN
taxlaw-2810	502	15	,	,	PUNCT
taxlaw-2810	502	16	the	the	DET
taxlaw-2810	502	17	type	type	NOUN
taxlaw-2810	502	18	of	of	ADP
taxlaw-2810	502	19	services	service	NOUN
taxlaw-2810	502	20	rendered	render	VERB
taxlaw-2810	502	21	,	,	PUNCT
taxlaw-2810	502	22	time	time	NOUN
taxlaw-2810	502	23	actually	actually	ADV
taxlaw-2810	502	24	worked	work	VERB
taxlaw-2810	502	25	,	,	PUNCT
taxlaw-2810	502	26	and	and	CCONJ
taxlaw-2810	502	27	other	other	ADJ
taxlaw-2810	502	28	information	information	NOUN
taxlaw-2810	502	29	relevant	relevant	ADJ
taxlaw-2810	502	30	to	to	ADP
taxlaw-2810	502	31	determining	determine	VERB
taxlaw-2810	502	32	the	the	DET
taxlaw-2810	502	33	cash	cash	NOUN
taxlaw-2810	502	34	value	value	NOUN
taxlaw-2810	502	35	of	of	ADP
taxlaw-2810	502	36	the	the	DET
taxlaw-2810	502	37	services	service	NOUN
taxlaw-2810	502	38	rendered	render	VERB
taxlaw-2810	502	39	.	.	PUNCT
taxlaw-2810	503	1	absent	absent	ADJ
taxlaw-2810	503	2	such	such	ADJ
taxlaw-2810	503	3	information	information	NOUN
taxlaw-2810	503	4	from	from	ADP
taxlaw-2810	503	5	the	the	DET
taxlaw-2810	503	6	unpaid	unpaid	ADJ
taxlaw-2810	503	7	worker	worker	NOUN
taxlaw-2810	503	8	,	,	PUNCT
taxlaw-2810	503	9	tax	tax	NOUN
taxlaw-2810	503	10	authorities	authority	NOUN
taxlaw-2810	503	11	will	will	AUX
taxlaw-2810	503	12	find	find	VERB
taxlaw-2810	503	13	it	it	PRON
taxlaw-2810	503	14	difficult	difficult	ADJ
taxlaw-2810	503	15	to	to	PART
taxlaw-2810	503	16	enforce	enforce	VERB
taxlaw-2810	503	17	employer	employer	NOUN
taxlaw-2810	503	18	tax	tax	NOUN
taxlaw-2810	503	19	liability	liability	NOUN
taxlaw-2810	503	20	arising	arise	VERB
taxlaw-2810	503	21	from	from	ADP
taxlaw-2810	503	22	wage	wage	NOUN
taxlaw-2810	503	23	underpayment	underpayment	NOUN
taxlaw-2810	503	24	,	,	PUNCT
taxlaw-2810	503	25	because	because	SCONJ
taxlaw-2810	503	26	standard	standard	ADJ
taxlaw-2810	503	27	wage	wage	NOUN
taxlaw-2810	503	28	-	-	PUNCT
taxlaw-2810	503	29	reporting	reporting	NOUN
taxlaw-2810	503	30	does	do	AUX
taxlaw-2810	503	31	not	not	PART
taxlaw-2810	503	32	contain	contain	VERB
taxlaw-2810	503	33	such	such	ADJ
taxlaw-2810	503	34	information	information	NOUN
taxlaw-2810	503	35	.	.	PUNCT
taxlaw-2810	504	1	76	76	NUM
taxlaw-2810	504	2	70	70	NUM
taxlaw-2810	504	3	treas	trea	NOUN
taxlaw-2810	504	4	.	.	PUNCT
taxlaw-2810	505	1	reg	reg	PROPN
taxlaw-2810	505	2	.	.	PUNCT
taxlaw-2810	506	1	§	§	PROPN
taxlaw-2810	506	2	31.3402(a)-1(b	31.3402(a)-1(b	NOUN
taxlaw-2810	506	3	)	)	PUNCT
taxlaw-2810	506	4	(	(	PUNCT
taxlaw-2810	506	5	1983	1983	NUM
taxlaw-2810	506	6	)	)	PUNCT
taxlaw-2810	506	7	(	(	PUNCT
taxlaw-2810	506	8	emphasis	emphasis	NOUN
taxlaw-2810	506	9	added	add	VERB
taxlaw-2810	506	10	)	)	PUNCT
taxlaw-2810	506	11	.	.	PUNCT
taxlaw-2810	507	1	to	to	PART
taxlaw-2810	507	2	be	be	AUX
taxlaw-2810	507	3	sure	sure	ADJ
taxlaw-2810	507	4	,	,	PUNCT
taxlaw-2810	507	5	employers	employer	NOUN
taxlaw-2810	507	6	may	may	AUX
taxlaw-2810	507	7	elect	elect	VERB
taxlaw-2810	507	8	to	to	PART
taxlaw-2810	507	9	adopt	adopt	VERB
taxlaw-2810	507	10	one	one	NUM
taxlaw-2810	507	11	among	among	ADP
taxlaw-2810	507	12	several	several	ADJ
taxlaw-2810	507	13	methods	method	NOUN
taxlaw-2810	507	14	of	of	ADP
taxlaw-2810	507	15	calculating	calculate	VERB
taxlaw-2810	507	16	how	how	SCONJ
taxlaw-2810	507	17	much	much	ADJ
taxlaw-2810	507	18	tax	tax	NOUN
taxlaw-2810	507	19	to	to	PART
taxlaw-2810	507	20	withhold	withhold	VERB
taxlaw-2810	507	21	based	base	VERB
taxlaw-2810	507	22	on	on	ADP
taxlaw-2810	507	23	the	the	DET
taxlaw-2810	507	24	amount	amount	NOUN
taxlaw-2810	507	25	of	of	ADP
taxlaw-2810	507	26	wages	wage	NOUN
taxlaw-2810	507	27	estimated	estimate	VERB
taxlaw-2810	507	28	to	to	PART
taxlaw-2810	507	29	be	be	AUX
taxlaw-2810	507	30	paid	pay	VERB
taxlaw-2810	507	31	during	during	ADP
taxlaw-2810	507	32	a	a	DET
taxlaw-2810	507	33	payroll	payroll	NOUN
taxlaw-2810	507	34	period	period	NOUN
taxlaw-2810	507	35	.	.	PUNCT
taxlaw-2810	508	1	i.r.c	i.r.c	NOUN
taxlaw-2810	508	2	.	.	PUNCT
taxlaw-2810	509	1	§	§	PROPN
taxlaw-2810	509	2	3402(h	3402(h	NUM
taxlaw-2810	509	3	)	)	PUNCT
taxlaw-2810	509	4	(	(	PUNCT
taxlaw-2810	509	5	2006	2006	NUM
taxlaw-2810	509	6	)	)	PUNCT
taxlaw-2810	509	7	.	.	PUNCT
taxlaw-2810	510	1	however	however	ADV
taxlaw-2810	510	2	,	,	PUNCT
taxlaw-2810	510	3	each	each	PRON
taxlaw-2810	510	4	of	of	ADP
taxlaw-2810	510	5	these	these	DET
taxlaw-2810	510	6	calculation	calculation	NOUN
taxlaw-2810	510	7	methods	method	NOUN
taxlaw-2810	510	8	still	still	ADV
taxlaw-2810	510	9	depends	depend	VERB
taxlaw-2810	510	10	on	on	ADP
taxlaw-2810	510	11	the	the	DET
taxlaw-2810	510	12	initial	initial	ADJ
taxlaw-2810	510	13	input	input	NOUN
taxlaw-2810	510	14	of	of	ADP
taxlaw-2810	510	15	the	the	DET
taxlaw-2810	510	16	amount	amount	NOUN
taxlaw-2810	510	17	of	of	ADP
taxlaw-2810	510	18	wages	wage	NOUN
taxlaw-2810	510	19	paid	pay	VERB
taxlaw-2810	510	20	by	by	ADP
taxlaw-2810	510	21	the	the	DET
taxlaw-2810	510	22	employer	employer	NOUN
taxlaw-2810	510	23	.	.	PUNCT
taxlaw-2810	511	1	see	see	VERB
taxlaw-2810	511	2	,	,	PUNCT
taxlaw-2810	511	3	e.g.	e.g.	ADV
taxlaw-2810	511	4	,	,	PUNCT
taxlaw-2810	511	5	united	united	PROPN
taxlaw-2810	511	6	states	states	PROPN
taxlaw-2810	511	7	v.	v.	ADP
taxlaw-2810	511	8	fior	fior	PROPN
taxlaw-2810	511	9	d'italia	d'italia	PROPN
taxlaw-2810	511	10	,	,	PUNCT
taxlaw-2810	511	11	536	536	NUM
taxlaw-2810	511	12	u.s	u.s	PROPN
taxlaw-2810	511	13	.	.	PROPN
taxlaw-2810	511	14	238	238	NUM
taxlaw-2810	511	15	,	,	PUNCT
taxlaw-2810	511	16	243	243	NUM
taxlaw-2810	511	17	(	(	PUNCT
taxlaw-2810	511	18	2002	2002	NUM
taxlaw-2810	511	19	)	)	PUNCT
taxlaw-2810	511	20	(	(	PUNCT
taxlaw-2810	511	21	upholding	uphold	VERB
taxlaw-2810	511	22	irs	irs	PROPN
taxlaw-2810	511	23	's	's	PART
taxlaw-2810	511	24	“	"	PUNCT
taxlaw-2810	511	25	aggregate	aggregate	ADJ
taxlaw-2810	511	26	”	"	PUNCT
taxlaw-2810	511	27	method	method	NOUN
taxlaw-2810	511	28	of	of	ADP
taxlaw-2810	511	29	estimating	estimate	VERB
taxlaw-2810	511	30	employer	employer	NOUN
taxlaw-2810	511	31	fica	fica	PROPN
taxlaw-2810	511	32	tax	tax	NOUN
taxlaw-2810	511	33	liability	liability	NOUN
taxlaw-2810	511	34	for	for	ADP
taxlaw-2810	511	35	tips	tip	NOUN
taxlaw-2810	511	36	as	as	ADP
taxlaw-2810	511	37	reasonable	reasonable	ADJ
taxlaw-2810	511	38	)	)	PUNCT
taxlaw-2810	511	39	.	.	PUNCT
taxlaw-2810	512	1	71	71	NUM
taxlaw-2810	512	2	treas	trea	NOUN
taxlaw-2810	512	3	.	.	PUNCT
taxlaw-2810	513	1	reg	reg	PROPN
taxlaw-2810	513	2	.	.	PUNCT
taxlaw-2810	514	1	§	§	PROPN
taxlaw-2810	514	2	31.3402(a)-1(b	31.3402(a)-1(b	NOUN
taxlaw-2810	514	3	)	)	PUNCT
taxlaw-2810	514	4	(	(	PUNCT
taxlaw-2810	514	5	as	as	SCONJ
taxlaw-2810	514	6	amended	amend	VERB
taxlaw-2810	514	7	in	in	ADP
taxlaw-2810	514	8	1983	1983	NUM
taxlaw-2810	514	9	)	)	PUNCT
taxlaw-2810	514	10	.	.	PUNCT
taxlaw-2810	515	1	72	72	NUM
taxlaw-2810	515	2	i.r.c	i.r.c	NOUN
taxlaw-2810	515	3	.	.	PUNCT
taxlaw-2810	516	1	§	§	PROPN
taxlaw-2810	516	2	3406(a	3406(a	NUM
taxlaw-2810	516	3	)	)	PUNCT
taxlaw-2810	516	4	(	(	PUNCT
taxlaw-2810	516	5	2006	2006	NUM
taxlaw-2810	516	6	)	)	PUNCT
taxlaw-2810	516	7	;	;	PUNCT
taxlaw-2810	517	1	treas	treas	PROPN
taxlaw-2810	517	2	.	.	PUNCT
taxlaw-2810	518	1	reg	reg	PROPN
taxlaw-2810	518	2	.	.	PUNCT
taxlaw-2810	519	1	§	§	PROPN
taxlaw-2810	519	2	31.3406(a)-1(a	31.3406(a)-1(a	PROPN
taxlaw-2810	519	3	)	)	PUNCT
taxlaw-2810	519	4	(	(	PUNCT
taxlaw-2810	519	5	1995	1995	NUM
taxlaw-2810	519	6	)	)	PUNCT
taxlaw-2810	519	7	.	.	PUNCT
taxlaw-2810	520	1	73	73	NUM
taxlaw-2810	520	2	see	see	VERB
taxlaw-2810	520	3	i.r.c	i.r.c	NOUN
taxlaw-2810	520	4	.	.	PUNCT
taxlaw-2810	521	1	§	§	PROPN
taxlaw-2810	521	2	§	§	PROPN
taxlaw-2810	521	3	3406(b)(1)(b	3406(b)(1)(b	NUM
taxlaw-2810	521	4	)	)	PUNCT
taxlaw-2810	521	5	,	,	PUNCT
taxlaw-2810	521	6	3406(b)(3)(b	3406(b)(3)(b	NUM
taxlaw-2810	521	7	)	)	PUNCT
taxlaw-2810	521	8	(	(	PUNCT
taxlaw-2810	521	9	2006	2006	NUM
taxlaw-2810	521	10	)	)	PUNCT
taxlaw-2810	521	11	.	.	PUNCT
taxlaw-2810	522	1	74	74	NUM
taxlaw-2810	522	2	i.r.c	i.r.c	NOUN
taxlaw-2810	522	3	.	.	PUNCT
taxlaw-2810	523	1	§	§	PROPN
taxlaw-2810	523	2	6041a(a	6041a(a	NUM
taxlaw-2810	523	3	)	)	PUNCT
taxlaw-2810	523	4	(	(	PUNCT
taxlaw-2810	523	5	2006	2006	NUM
taxlaw-2810	523	6	)	)	PUNCT
taxlaw-2810	523	7	.	.	PUNCT
taxlaw-2810	524	1	75	75	NUM
taxlaw-2810	524	2	treas	trea	NOUN
taxlaw-2810	524	3	.	.	PUNCT
taxlaw-2810	525	1	reg	reg	NOUN
taxlaw-2810	525	2	.	.	PUNCT
taxlaw-2810	526	1	§	§	PROPN
taxlaw-2810	526	2	31.3406(a)-4(a)(1	31.3406(a)-4(a)(1	NUM
taxlaw-2810	526	3	)	)	PUNCT
taxlaw-2810	526	4	(	(	PUNCT
taxlaw-2810	526	5	as	as	SCONJ
taxlaw-2810	526	6	amended	amend	VERB
taxlaw-2810	526	7	in	in	ADP
taxlaw-2810	526	8	2002	2002	NUM
taxlaw-2810	526	9	)	)	PUNCT
taxlaw-2810	526	10	.	.	PUNCT
taxlaw-2810	527	1	76	76	NUM
taxlaw-2810	527	2	every	every	DET
taxlaw-2810	527	3	year	year	NOUN
taxlaw-2810	527	4	,	,	PUNCT
taxlaw-2810	527	5	employers	employer	NOUN
taxlaw-2810	527	6	must	must	AUX
taxlaw-2810	527	7	file	file	VERB
taxlaw-2810	527	8	a	a	DET
taxlaw-2810	527	9	w-2	w-2	NOUN
taxlaw-2810	527	10	with	with	ADP
taxlaw-2810	527	11	the	the	DET
taxlaw-2810	527	12	social	social	ADJ
taxlaw-2810	527	13	security	security	NOUN
taxlaw-2810	527	14	administration	administration	NOUN
taxlaw-2810	527	15	for	for	ADP
taxlaw-2810	527	16	each	each	DET
taxlaw-2810	527	17	worker	worker	NOUN
taxlaw-2810	527	18	.	.	PUNCT
taxlaw-2810	528	1	every	every	DET
taxlaw-2810	528	2	quarter	quarter	NOUN
taxlaw-2810	528	3	,	,	PUNCT
taxlaw-2810	528	4	employers	employer	NOUN
taxlaw-2810	528	5	must	must	AUX
taxlaw-2810	528	6	file	file	VERB
taxlaw-2810	528	7	a	a	DET
taxlaw-2810	528	8	form	form	NOUN
taxlaw-2810	528	9	941	941	NUM
taxlaw-2810	528	10	with	with	ADP
taxlaw-2810	528	11	the	the	DET
taxlaw-2810	528	12	irs	irs	PROPN
taxlaw-2810	528	13	and	and	CCONJ
taxlaw-2810	528	14	report	report	NOUN
taxlaw-2810	528	15	,	,	PUNCT
taxlaw-2810	528	16	among	among	ADP
taxlaw-2810	528	17	other	other	ADJ
taxlaw-2810	528	18	things	thing	NOUN
taxlaw-2810	528	19	,	,	PUNCT
taxlaw-2810	528	20	the	the	DET
taxlaw-2810	528	21	number	number	NOUN
taxlaw-2810	528	22	of	of	ADP
taxlaw-2810	528	23	2012	2012	NUM
taxlaw-2810	528	24	]	]	PUNCT
taxlaw-2810	528	25	tax	tax	NOUN
taxlaw-2810	528	26	liability	liability	NOUN
taxlaw-2810	528	27	for	for	ADP
taxlaw-2810	528	28	wage	wage	NOUN
taxlaw-2810	528	29	theft	theft	NOUN
taxlaw-2810	528	30	129	129	NUM
taxlaw-2810	528	31	a.	a.	NOUN
taxlaw-2810	528	32	tax	tax	NOUN
taxlaw-2810	528	33	informant	informant	NOUN
taxlaw-2810	528	34	there	there	PRON
taxlaw-2810	528	35	are	be	VERB
taxlaw-2810	528	36	two	two	NUM
taxlaw-2810	528	37	main	main	ADJ
taxlaw-2810	528	38	ways	way	NOUN
taxlaw-2810	528	39	for	for	SCONJ
taxlaw-2810	528	40	the	the	DET
taxlaw-2810	528	41	unpaid	unpaid	ADJ
taxlaw-2810	528	42	worker	worker	NOUN
taxlaw-2810	528	43	to	to	PART
taxlaw-2810	528	44	become	become	VERB
taxlaw-2810	528	45	a	a	DET
taxlaw-2810	528	46	tax	tax	NOUN
taxlaw-2810	528	47	informant	informant	NOUN
taxlaw-2810	528	48	.	.	PUNCT
taxlaw-2810	529	1	first	first	ADV
taxlaw-2810	529	2	,	,	PUNCT
taxlaw-2810	529	3	the	the	DET
taxlaw-2810	529	4	unpaid	unpaid	ADJ
taxlaw-2810	529	5	worker	worker	NOUN
taxlaw-2810	529	6	can	can	AUX
taxlaw-2810	529	7	contact	contact	VERB
taxlaw-2810	529	8	tax	tax	NOUN
taxlaw-2810	529	9	enforcement	enforcement	NOUN
taxlaw-2810	529	10	officials	official	NOUN
taxlaw-2810	529	11	directly	directly	ADV
taxlaw-2810	529	12	.	.	PUNCT
taxlaw-2810	530	1	for	for	ADP
taxlaw-2810	530	2	example	example	NOUN
taxlaw-2810	530	3	,	,	PUNCT
taxlaw-2810	530	4	the	the	DET
taxlaw-2810	530	5	irs	irs	PROPN
taxlaw-2810	530	6	provides	provide	VERB
taxlaw-2810	530	7	that	that	SCONJ
taxlaw-2810	530	8	any	any	DET
taxlaw-2810	530	9	person	person	NOUN
taxlaw-2810	530	10	who	who	PRON
taxlaw-2810	530	11	wishes	wish	VERB
taxlaw-2810	530	12	to	to	PART
taxlaw-2810	530	13	report	report	VERB
taxlaw-2810	530	14	possible	possible	ADJ
taxlaw-2810	530	15	instances	instance	NOUN
taxlaw-2810	530	16	of	of	ADP
taxlaw-2810	530	17	tax	tax	NOUN
taxlaw-2810	530	18	fraud	fraud	NOUN
taxlaw-2810	530	19	by	by	ADP
taxlaw-2810	530	20	another	another	DET
taxlaw-2810	530	21	individual	individual	NOUN
taxlaw-2810	530	22	,	,	PUNCT
taxlaw-2810	530	23	and	and	CCONJ
taxlaw-2810	530	24	does	do	AUX
taxlaw-2810	530	25	not	not	PART
taxlaw-2810	530	26	want	want	VERB
taxlaw-2810	530	27	a	a	DET
taxlaw-2810	530	28	reward	reward	NOUN
taxlaw-2810	530	29	,	,	PUNCT
taxlaw-2810	530	30	can	can	AUX
taxlaw-2810	530	31	complete	complete	VERB
taxlaw-2810	530	32	and	and	CCONJ
taxlaw-2810	530	33	file	file	VERB
taxlaw-2810	530	34	a	a	DET
taxlaw-2810	530	35	designated	designate	VERB
taxlaw-2810	530	36	“	"	PUNCT
taxlaw-2810	530	37	information	information	NOUN
taxlaw-2810	530	38	referral	referral	NOUN
taxlaw-2810	530	39	”	"	PUNCT
taxlaw-2810	530	40	form	form	NOUN
taxlaw-2810	530	41	,	,	PUNCT
taxlaw-2810	530	42	or	or	CCONJ
taxlaw-2810	530	43	write	write	VERB
taxlaw-2810	530	44	a	a	DET
taxlaw-2810	530	45	letter	letter	NOUN
taxlaw-2810	530	46	.	.	PUNCT
taxlaw-2810	531	1	77	77	NUM
taxlaw-2810	531	2	second	second	ADJ
taxlaw-2810	531	3	,	,	PUNCT
taxlaw-2810	531	4	the	the	DET
taxlaw-2810	531	5	unpaid	unpaid	ADJ
taxlaw-2810	531	6	worker	worker	NOUN
taxlaw-2810	531	7	can	can	AUX
taxlaw-2810	531	8	apply	apply	VERB
taxlaw-2810	531	9	for	for	ADP
taxlaw-2810	531	10	a	a	DET
taxlaw-2810	531	11	tax	tax	NOUN
taxlaw-2810	531	12	informant	informant	NOUN
taxlaw-2810	531	13	reward	reward	NOUN
taxlaw-2810	531	14	.	.	PUNCT
taxlaw-2810	532	1	tax	tax	NOUN
taxlaw-2810	532	2	informant	informant	NOUN
taxlaw-2810	532	3	reward	reward	NOUN
taxlaw-2810	532	4	programs	program	NOUN
taxlaw-2810	532	5	exist	exist	VERB
taxlaw-2810	532	6	for	for	ADP
taxlaw-2810	532	7	federal	federal	ADJ
taxlaw-2810	532	8	taxes	taxis	NOUN
taxlaw-2810	532	9	collected	collect	VERB
taxlaw-2810	532	10	by	by	ADP
taxlaw-2810	532	11	the	the	DET
taxlaw-2810	532	12	irs	irs	PROPN
taxlaw-2810	532	13	,	,	PUNCT
taxlaw-2810	532	14	the	the	DET
taxlaw-2810	532	15	alcohol	alcohol	NOUN
taxlaw-2810	532	16	tobacco	tobacco	NOUN
taxlaw-2810	532	17	tax	tax	NOUN
taxlaw-2810	532	18	and	and	CCONJ
taxlaw-2810	532	19	trade	trade	NOUN
taxlaw-2810	532	20	bureau	bureau	NOUN
taxlaw-2810	532	21	,	,	PUNCT
taxlaw-2810	532	22	78	78	NUM
taxlaw-2810	532	23	and	and	CCONJ
taxlaw-2810	532	24	some	some	DET
taxlaw-2810	532	25	state	state	NOUN
taxlaw-2810	532	26	tax	tax	NOUN
taxlaw-2810	532	27	authorities	authority	NOUN
taxlaw-2810	532	28	(	(	PUNCT
taxlaw-2810	532	29	table	table	NOUN
taxlaw-2810	532	30	1	1	NUM
taxlaw-2810	532	31	)	)	PUNCT
taxlaw-2810	532	32	.	.	PUNCT
taxlaw-2810	533	1	in	in	ADP
taxlaw-2810	533	2	these	these	DET
taxlaw-2810	533	3	programs	program	NOUN
taxlaw-2810	533	4	,	,	PUNCT
taxlaw-2810	533	5	the	the	DET
taxlaw-2810	533	6	reward	reward	NOUN
taxlaw-2810	533	7	is	be	AUX
taxlaw-2810	533	8	often	often	ADV
taxlaw-2810	533	9	some	some	DET
taxlaw-2810	533	10	fraction	fraction	NOUN
taxlaw-2810	533	11	of	of	ADP
taxlaw-2810	533	12	the	the	DET
taxlaw-2810	533	13	tax	tax	NOUN
taxlaw-2810	533	14	recovered	recover	VERB
taxlaw-2810	533	15	as	as	ADP
taxlaw-2810	533	16	a	a	DET
taxlaw-2810	533	17	result	result	NOUN
taxlaw-2810	533	18	of	of	ADP
taxlaw-2810	533	19	the	the	DET
taxlaw-2810	533	20	information	information	NOUN
taxlaw-2810	533	21	provided	provide	VERB
taxlaw-2810	533	22	.	.	PUNCT
taxlaw-2810	534	1	to	to	PART
taxlaw-2810	534	2	illustrate	illustrate	VERB
taxlaw-2810	534	3	,	,	PUNCT
taxlaw-2810	534	4	consider	consider	VERB
taxlaw-2810	534	5	the	the	DET
taxlaw-2810	534	6	irs	irs	PROPN
taxlaw-2810	534	7	tax	tax	NOUN
taxlaw-2810	534	8	informant	informant	NOUN
taxlaw-2810	534	9	reward	reward	NOUN
taxlaw-2810	534	10	program	program	NOUN
taxlaw-2810	534	11	.	.	PUNCT
taxlaw-2810	535	1	79	79	NUM
taxlaw-2810	536	1	the	the	DET
taxlaw-2810	536	2	irs	irs	PROPN
taxlaw-2810	536	3	has	have	VERB
taxlaw-2810	536	4	the	the	DET
taxlaw-2810	536	5	authority	authority	NOUN
taxlaw-2810	536	6	to	to	PART
taxlaw-2810	536	7	pay	pay	VERB
taxlaw-2810	536	8	sums	sum	NOUN
taxlaw-2810	536	9	“	"	PUNCT
taxlaw-2810	536	10	necessary	necessary	ADJ
taxlaw-2810	536	11	”	"	PUNCT
taxlaw-2810	536	12	for	for	ADP
taxlaw-2810	536	13	“	"	PUNCT
taxlaw-2810	536	14	detecting	detect	VERB
taxlaw-2810	536	15	underpayment	underpayment	NOUN
taxlaw-2810	536	16	of	of	ADP
taxlaw-2810	536	17	tax	tax	NOUN
taxlaw-2810	536	18	”	"	PUNCT
taxlaw-2810	536	19	or	or	CCONJ
taxlaw-2810	536	20	“	"	PUNCT
taxlaw-2810	536	21	detecting	detect	VERB
taxlaw-2810	536	22	and	and	CCONJ
taxlaw-2810	536	23	bringing	bring	VERB
taxlaw-2810	536	24	to	to	ADP
taxlaw-2810	536	25	trial	trial	NOUN
taxlaw-2810	536	26	and	and	CCONJ
taxlaw-2810	536	27	punishment	punishment	NOUN
taxlaw-2810	536	28	persons	person	NOUN
taxlaw-2810	536	29	guilty	guilty	ADJ
taxlaw-2810	536	30	of	of	ADP
taxlaw-2810	536	31	violating	violate	VERB
taxlaw-2810	536	32	the	the	DET
taxlaw-2810	536	33	internal	internal	ADJ
taxlaw-2810	536	34	revenue	revenue	NOUN
taxlaw-2810	536	35	laws	law	NOUN
taxlaw-2810	536	36	or	or	CCONJ
taxlaw-2810	536	37	conniving	connive	VERB
taxlaw-2810	536	38	at	at	ADP
taxlaw-2810	536	39	the	the	DET
taxlaw-2810	536	40	same	same	ADJ
taxlaw-2810	536	41	.	.	PUNCT
taxlaw-2810	536	42	”	"	PUNCT
taxlaw-2810	537	1	80	80	NUM
taxlaw-2810	537	2	the	the	DET
taxlaw-2810	537	3	irs	irs	PROPN
taxlaw-2810	537	4	has	have	VERB
taxlaw-2810	537	5	discretion	discretion	NOUN
taxlaw-2810	537	6	to	to	PART
taxlaw-2810	537	7	pay	pay	VERB
taxlaw-2810	537	8	an	an	DET
taxlaw-2810	537	9	amount	amount	NOUN
taxlaw-2810	537	10	that	that	PRON
taxlaw-2810	537	11	would	would	AUX
taxlaw-2810	537	12	be	be	AUX
taxlaw-2810	537	13	“	"	PUNCT
taxlaw-2810	537	14	adequate	adequate	ADJ
taxlaw-2810	537	15	compensation	compensation	NOUN
taxlaw-2810	537	16	in	in	ADP
taxlaw-2810	537	17	the	the	DET
taxlaw-2810	537	18	particular	particular	ADJ
taxlaw-2810	537	19	case	case	NOUN
taxlaw-2810	537	20	,	,	PUNCT
taxlaw-2810	537	21	generally	generally	ADV
taxlaw-2810	537	22	not	not	PART
taxlaw-2810	537	23	to	to	PART
taxlaw-2810	537	24	exceed	exceed	VERB
taxlaw-2810	537	25	fifteen	fifteen	NUM
taxlaw-2810	537	26	percent	percent	NOUN
taxlaw-2810	537	27	of	of	ADP
taxlaw-2810	537	28	the	the	DET
taxlaw-2810	537	29	amounts	amount	NOUN
taxlaw-2810	537	30	(	(	PUNCT
taxlaw-2810	537	31	other	other	ADJ
taxlaw-2810	537	32	than	than	ADP
taxlaw-2810	537	33	interest	interest	NOUN
taxlaw-2810	537	34	)	)	PUNCT
taxlaw-2810	537	35	collected	collect	VERB
taxlaw-2810	537	36	by	by	ADP
taxlaw-2810	537	37	reason	reason	NOUN
taxlaw-2810	537	38	of	of	ADP
taxlaw-2810	537	39	the	the	DET
taxlaw-2810	537	40	information	information	NOUN
taxlaw-2810	537	41	.	.	PUNCT
taxlaw-2810	537	42	”	"	PUNCT
taxlaw-2810	538	1	81	81	NUM
taxlaw-2810	538	2	since	since	SCONJ
taxlaw-2810	538	3	the	the	DET
taxlaw-2810	538	4	reward	reward	NOUN
taxlaw-2810	538	5	is	be	AUX
taxlaw-2810	538	6	a	a	DET
taxlaw-2810	538	7	percentage	percentage	NOUN
taxlaw-2810	538	8	of	of	ADP
taxlaw-2810	538	9	amounts	amount	NOUN
taxlaw-2810	538	10	collected	collect	VERB
taxlaw-2810	538	11	,	,	PUNCT
taxlaw-2810	538	12	the	the	DET
taxlaw-2810	538	13	irs	irs	PROPN
taxlaw-2810	538	14	acknowledges	acknowledge	VERB
taxlaw-2810	538	15	that	that	SCONJ
taxlaw-2810	538	16	rewards	reward	NOUN
taxlaw-2810	538	17	generally	generally	ADV
taxlaw-2810	538	18	can	can	AUX
taxlaw-2810	538	19	not	not	PART
taxlaw-2810	538	20	be	be	AUX
taxlaw-2810	538	21	paid	pay	VERB
taxlaw-2810	538	22	“	"	PUNCT
taxlaw-2810	538	23	for	for	ADP
taxlaw-2810	538	24	several	several	ADJ
taxlaw-2810	538	25	years	year	NOUN
taxlaw-2810	538	26	after	after	SCONJ
taxlaw-2810	538	27	the	the	DET
taxlaw-2810	538	28	information	information	NOUN
taxlaw-2810	538	29	is	be	AUX
taxlaw-2810	538	30	submitted	submit	VERB
taxlaw-2810	538	31	,	,	PUNCT
taxlaw-2810	538	32	because	because	SCONJ
taxlaw-2810	538	33	the	the	DET
taxlaw-2810	538	34	underlying	underlie	VERB
taxlaw-2810	538	35	taxpayer	taxpayer	NOUN
taxlaw-2810	538	36	’s	’s	PART
taxlaw-2810	538	37	case	case	NOUN
taxlaw-2810	538	38	(	(	PUNCT
taxlaw-2810	538	39	including	include	VERB
taxlaw-2810	538	40	any	any	DET
taxlaw-2810	538	41	appeals	appeal	NOUN
taxlaw-2810	538	42	)	)	PUNCT
taxlaw-2810	538	43	must	must	AUX
taxlaw-2810	538	44	be	be	AUX
taxlaw-2810	538	45	resolved	resolve	VERB
taxlaw-2810	538	46	.	.	PUNCT
taxlaw-2810	538	47	”	"	PUNCT
taxlaw-2810	539	1	82	82	NUM
taxlaw-2810	539	2	employees	employee	NOUN
taxlaw-2810	539	3	who	who	PRON
taxlaw-2810	539	4	received	receive	VERB
taxlaw-2810	539	5	wages	wage	NOUN
taxlaw-2810	539	6	,	,	PUNCT
taxlaw-2810	539	7	tips	tip	NOUN
taxlaw-2810	539	8	,	,	PUNCT
taxlaw-2810	539	9	and	and	CCONJ
taxlaw-2810	539	10	other	other	ADJ
taxlaw-2810	539	11	compensation	compensation	NOUN
taxlaw-2810	539	12	during	during	ADP
taxlaw-2810	539	13	that	that	DET
taxlaw-2810	539	14	quarter	quarter	NOUN
taxlaw-2810	539	15	;	;	PUNCT
taxlaw-2810	539	16	the	the	DET
taxlaw-2810	539	17	total	total	ADJ
taxlaw-2810	539	18	amount	amount	NOUN
taxlaw-2810	539	19	of	of	ADP
taxlaw-2810	539	20	such	such	ADJ
taxlaw-2810	539	21	compensation	compensation	NOUN
taxlaw-2810	539	22	paid	pay	VERB
taxlaw-2810	539	23	;	;	PUNCT
taxlaw-2810	539	24	and	and	CCONJ
taxlaw-2810	539	25	the	the	DET
taxlaw-2810	539	26	total	total	ADJ
taxlaw-2810	539	27	amounts	amount	NOUN
taxlaw-2810	539	28	withheld	withhold	VERB
taxlaw-2810	539	29	from	from	ADP
taxlaw-2810	539	30	such	such	ADJ
taxlaw-2810	539	31	compensation	compensation	NOUN
taxlaw-2810	539	32	for	for	ADP
taxlaw-2810	539	33	fica	fica	PROPN
taxlaw-2810	539	34	and	and	CCONJ
taxlaw-2810	539	35	income	income	NOUN
taxlaw-2810	539	36	tax	tax	NOUN
taxlaw-2810	539	37	.	.	PUNCT
taxlaw-2810	540	1	the	the	DET
taxlaw-2810	540	2	social	social	ADJ
taxlaw-2810	540	3	security	security	NOUN
taxlaw-2810	540	4	administration	administration	NOUN
taxlaw-2810	540	5	and	and	CCONJ
taxlaw-2810	540	6	the	the	DET
taxlaw-2810	540	7	irs	irs	PROPN
taxlaw-2810	540	8	work	work	VERB
taxlaw-2810	540	9	together	together	ADV
taxlaw-2810	540	10	to	to	PART
taxlaw-2810	540	11	investigate	investigate	VERB
taxlaw-2810	540	12	discrepancies	discrepancy	NOUN
taxlaw-2810	540	13	between	between	ADP
taxlaw-2810	540	14	an	an	DET
taxlaw-2810	540	15	employer	employer	NOUN
taxlaw-2810	540	16	's	's	PART
taxlaw-2810	540	17	form	form	NOUN
taxlaw-2810	540	18	941	941	NUM
taxlaw-2810	540	19	and	and	CCONJ
taxlaw-2810	540	20	w-2	w-2	NOUN
taxlaw-2810	540	21	wage	wage	NOUN
taxlaw-2810	540	22	reports	report	NOUN
taxlaw-2810	540	23	.	.	PUNCT
taxlaw-2810	541	1	social	social	ADJ
taxlaw-2810	541	2	security	security	NOUN
taxlaw-2810	541	3	administration	administration	NOUN
taxlaw-2810	541	4	,	,	PUNCT
taxlaw-2810	541	5	program	program	NOUN
taxlaw-2810	541	6	operations	operation	NOUN
taxlaw-2810	541	7	manual	manual	ADJ
taxlaw-2810	541	8	system	system	NOUN
taxlaw-2810	541	9	rm	rm	NOUN
taxlaw-2810	541	10	02070.001	02070.001	X
taxlaw-2810	541	11	(	(	PUNCT
taxlaw-2810	541	12	2001	2001	NUM
taxlaw-2810	541	13	)	)	PUNCT
taxlaw-2810	541	14	,	,	PUNCT
taxlaw-2810	541	15	available	available	ADJ
taxlaw-2810	541	16	at	at	ADP
taxlaw-2810	541	17	https://secure.ssa.gov/apps10/poms.nsf/lnx/0102070001	https://secure.ssa.gov/apps10/poms.nsf/lnx/0102070001	PROPN
taxlaw-2810	541	18	.	.	PUNCT
taxlaw-2810	542	1	77	77	NUM
taxlaw-2810	542	2	internal	internal	ADJ
taxlaw-2810	542	3	revenue	revenue	NOUN
taxlaw-2810	542	4	manual	manual	NOUN
taxlaw-2810	542	5	25.2.1.3	25.2.1.3	PROPN
taxlaw-2810	542	6	(	(	PUNCT
taxlaw-2810	542	7	dec	dec	PROPN
taxlaw-2810	542	8	.	.	PROPN
taxlaw-2810	542	9	23	23	NUM
taxlaw-2810	542	10	,	,	PUNCT
taxlaw-2810	542	11	2008	2008	NUM
taxlaw-2810	542	12	)	)	PUNCT
taxlaw-2810	542	13	,	,	PUNCT
taxlaw-2810	542	14	available	available	ADJ
taxlaw-2810	542	15	at	at	ADP
taxlaw-2810	542	16	http://www.irs.gov/irm/part25/irm_25-002-001.html#d0e66	http://www.irs.gov/irm/part25/irm_25-002-001.html#d0e66	NOUN
taxlaw-2810	542	17	.	.	PUNCT
taxlaw-2810	543	1	78	78	NUM
taxlaw-2810	543	2	this	this	DET
taxlaw-2810	543	3	program	program	NOUN
taxlaw-2810	543	4	's	's	PART
taxlaw-2810	543	5	predecessor	predecessor	NOUN
taxlaw-2810	543	6	fell	fall	VERB
taxlaw-2810	543	7	within	within	ADP
taxlaw-2810	543	8	the	the	DET
taxlaw-2810	543	9	then	then	ADV
taxlaw-2810	543	10	-	-	PUNCT
taxlaw-2810	543	11	bureau	bureau	NOUN
taxlaw-2810	543	12	of	of	ADP
taxlaw-2810	543	13	alcohol	alcohol	PROPN
taxlaw-2810	543	14	,	,	PUNCT
taxlaw-2810	543	15	tobacco	tobacco	NOUN
taxlaw-2810	543	16	,	,	PUNCT
taxlaw-2810	543	17	and	and	CCONJ
taxlaw-2810	543	18	firearms	firearm	NOUN
taxlaw-2810	543	19	,	,	PUNCT
taxlaw-2810	543	20	27	27	NUM
taxlaw-2810	543	21	c.f.r	c.f.r	NOUN
taxlaw-2810	543	22	.	.	PUNCT
taxlaw-2810	544	1	§	§	PROPN
taxlaw-2810	544	2	70.41	70.41	NUM
taxlaw-2810	544	3	(	(	PUNCT
taxlaw-2810	544	4	2002	2002	NUM
taxlaw-2810	544	5	)	)	PUNCT
taxlaw-2810	544	6	,	,	PUNCT
taxlaw-2810	544	7	which	which	PRON
taxlaw-2810	544	8	had	have	VERB
taxlaw-2810	544	9	such	such	ADJ
taxlaw-2810	544	10	authority	authority	NOUN
taxlaw-2810	544	11	at	at	ADP
taxlaw-2810	544	12	least	least	ADJ
taxlaw-2810	544	13	since	since	SCONJ
taxlaw-2810	544	14	1959	1959	NUM
taxlaw-2810	544	15	,	,	PUNCT
taxlaw-2810	544	16	if	if	SCONJ
taxlaw-2810	544	17	not	not	PART
taxlaw-2810	544	18	earlier	early	ADV
taxlaw-2810	544	19	,	,	PUNCT
taxlaw-2810	544	20	see	see	VERB
taxlaw-2810	544	21	discovery	discovery	NOUN
taxlaw-2810	544	22	of	of	ADP
taxlaw-2810	544	23	liability	liability	NOUN
taxlaw-2810	544	24	and	and	CCONJ
taxlaw-2810	544	25	enforcement	enforcement	NOUN
taxlaw-2810	544	26	of	of	ADP
taxlaw-2810	544	27	title	title	NOUN
taxlaw-2810	544	28	,	,	PUNCT
taxlaw-2810	544	29	24	24	NUM
taxlaw-2810	544	30	fed	fed	PROPN
taxlaw-2810	544	31	.	.	PUNCT
taxlaw-2810	545	1	reg	reg	PROPN
taxlaw-2810	545	2	.	.	PUNCT
taxlaw-2810	545	3	8644	8644	NUM
taxlaw-2810	545	4	(	(	PUNCT
taxlaw-2810	545	5	oct	oct	PROPN
taxlaw-2810	545	6	.	.	PROPN
taxlaw-2810	545	7	24	24	NUM
taxlaw-2810	545	8	,	,	PUNCT
taxlaw-2810	545	9	1959	1959	NUM
taxlaw-2810	545	10	)	)	PUNCT
taxlaw-2810	545	11	(	(	PUNCT
taxlaw-2810	545	12	set	set	VERB
taxlaw-2810	545	13	forth	forth	ADV
taxlaw-2810	545	14	at	at	ADP
taxlaw-2810	545	15	treas	treas	PROPN
taxlaw-2810	545	16	.	.	PUNCT
taxlaw-2810	546	1	reg	reg	PROPN
taxlaw-2810	546	2	.	.	PUNCT
taxlaw-2810	547	1	§	§	PROPN
taxlaw-2810	547	2	301.7623	301.7623	NUM
taxlaw-2810	547	3	-	-	SYM
taxlaw-2810	547	4	1(g	1(g	NUM
taxlaw-2810	547	5	)	)	PUNCT
taxlaw-2810	547	6	)	)	PUNCT
taxlaw-2810	547	7	.	.	PUNCT
taxlaw-2810	548	1	since	since	SCONJ
taxlaw-2810	548	2	its	its	PRON
taxlaw-2810	548	3	creation	creation	NOUN
taxlaw-2810	548	4	in	in	ADP
taxlaw-2810	548	5	2003	2003	NUM
taxlaw-2810	548	6	,	,	PUNCT
taxlaw-2810	548	7	however	however	ADV
taxlaw-2810	548	8	,	,	PUNCT
taxlaw-2810	548	9	no	no	DET
taxlaw-2810	548	10	one	one	NOUN
taxlaw-2810	548	11	has	have	AUX
taxlaw-2810	548	12	made	make	VERB
taxlaw-2810	548	13	use	use	NOUN
taxlaw-2810	548	14	of	of	ADP
taxlaw-2810	548	15	the	the	DET
taxlaw-2810	548	16	alcohol	alcohol	NOUN
taxlaw-2810	548	17	tobacco	tobacco	NOUN
taxlaw-2810	548	18	tax	tax	NOUN
taxlaw-2810	548	19	and	and	CCONJ
taxlaw-2810	548	20	trade	trade	NOUN
taxlaw-2810	548	21	bureau	bureau	NOUN
taxlaw-2810	548	22	’s	’s	PART
taxlaw-2810	548	23	tax	tax	NOUN
taxlaw-2810	548	24	informant	informant	NOUN
taxlaw-2810	548	25	program	program	NOUN
taxlaw-2810	548	26	.	.	PUNCT
taxlaw-2810	549	1	e	e	X
taxlaw-2810	549	2	-	-	NOUN
taxlaw-2810	549	3	mail	mail	NOUN
taxlaw-2810	549	4	from	from	ADP
taxlaw-2810	549	5	thomas	thomas	PROPN
taxlaw-2810	549	6	k.	k.	PROPN
taxlaw-2810	549	7	hogue	hogue	PROPN
taxlaw-2810	549	8	,	,	PUNCT
taxlaw-2810	549	9	director	director	NOUN
taxlaw-2810	549	10	,	,	PUNCT
taxlaw-2810	549	11	congressional	congressional	ADJ
taxlaw-2810	549	12	and	and	CCONJ
taxlaw-2810	549	13	public	public	ADJ
taxlaw-2810	549	14	affairs	affair	NOUN
taxlaw-2810	549	15	,	,	PUNCT
taxlaw-2810	549	16	alcohol	alcohol	NOUN
taxlaw-2810	549	17	tobacco	tobacco	NOUN
taxlaw-2810	549	18	tax	tax	NOUN
taxlaw-2810	549	19	and	and	CCONJ
taxlaw-2810	549	20	trade	trade	NOUN
taxlaw-2810	549	21	bureau	bureau	NOUN
taxlaw-2810	549	22	,	,	PUNCT
taxlaw-2810	549	23	to	to	ADP
taxlaw-2810	549	24	author	author	NOUN
taxlaw-2810	549	25	(	(	PUNCT
taxlaw-2810	549	26	april	april	PROPN
taxlaw-2810	549	27	20	20	NUM
taxlaw-2810	549	28	,	,	PUNCT
taxlaw-2810	549	29	2012	2012	NUM
taxlaw-2810	549	30	)	)	PUNCT
taxlaw-2810	549	31	(	(	PUNCT
taxlaw-2810	549	32	on	on	ADP
taxlaw-2810	549	33	file	file	NOUN
taxlaw-2810	549	34	with	with	ADP
taxlaw-2810	549	35	author	author	NOUN
taxlaw-2810	549	36	)	)	PUNCT
taxlaw-2810	549	37	.	.	PUNCT
taxlaw-2810	550	1	79	79	NUM
taxlaw-2810	550	2	for	for	ADP
taxlaw-2810	550	3	descriptions	description	NOUN
taxlaw-2810	550	4	,	,	PUNCT
taxlaw-2810	550	5	see	see	VERB
taxlaw-2810	550	6	michelle	michelle	PROPN
taxlaw-2810	550	7	m.	m.	PROPN
taxlaw-2810	550	8	kwon	kwon	PROPN
taxlaw-2810	550	9	,	,	PUNCT
taxlaw-2810	550	10	whistling	whistle	VERB
taxlaw-2810	550	11	dixie	dixie	NOUN
taxlaw-2810	550	12	about	about	ADP
taxlaw-2810	550	13	the	the	DET
taxlaw-2810	550	14	irs	irs	PROPN
taxlaw-2810	550	15	whistleblower	whistleblower	NOUN
taxlaw-2810	550	16	program	program	NOUN
taxlaw-2810	550	17	thanks	thank	NOUN
taxlaw-2810	550	18	to	to	ADP
taxlaw-2810	550	19	the	the	DET
taxlaw-2810	550	20	irc	irc	PROPN
taxlaw-2810	550	21	confidentiality	confidentiality	NOUN
taxlaw-2810	550	22	restrictions	restriction	NOUN
taxlaw-2810	550	23	,	,	PUNCT
taxlaw-2810	550	24	29	29	NUM
taxlaw-2810	550	25	va	va	NOUN
taxlaw-2810	550	26	.	.	PUNCT
taxlaw-2810	551	1	tax	tax	PROPN
taxlaw-2810	551	2	rev	rev	PROPN
taxlaw-2810	551	3	.	.	PROPN
taxlaw-2810	552	1	447	447	NUM
taxlaw-2810	552	2	(	(	PUNCT
taxlaw-2810	552	3	2010	2010	NUM
taxlaw-2810	552	4	)	)	PUNCT
taxlaw-2810	552	5	;	;	PUNCT
taxlaw-2810	552	6	edward	edward	PROPN
taxlaw-2810	552	7	morse	morse	PROPN
taxlaw-2810	552	8	,	,	PUNCT
taxlaw-2810	552	9	whistleblowers	whistleblower	NOUN
taxlaw-2810	552	10	and	and	CCONJ
taxlaw-2810	552	11	tax	tax	NOUN
taxlaw-2810	552	12	enforcement	enforcement	NOUN
taxlaw-2810	552	13	:	:	PUNCT
taxlaw-2810	552	14	using	use	VERB
taxlaw-2810	552	15	inside	inside	ADJ
taxlaw-2810	552	16	information	information	NOUN
taxlaw-2810	552	17	to	to	PART
taxlaw-2810	552	18	close	close	VERB
taxlaw-2810	552	19	the	the	DET
taxlaw-2810	552	20	"	"	PUNCT
taxlaw-2810	552	21	tax	tax	NOUN
taxlaw-2810	552	22	gap	gap	NOUN
taxlaw-2810	552	23	"	"	PUNCT
taxlaw-2810	552	24	,	,	PUNCT
taxlaw-2810	552	25	24	24	NUM
taxlaw-2810	552	26	akron	akron	PROPN
taxlaw-2810	552	27	tax	tax	NOUN
taxlaw-2810	552	28	j.	j.	PROPN
taxlaw-2810	552	29	1	1	NUM
taxlaw-2810	552	30	(	(	PUNCT
taxlaw-2810	552	31	2009	2009	NUM
taxlaw-2810	552	32	)	)	PUNCT
taxlaw-2810	552	33	;	;	PUNCT
taxlaw-2810	552	34	kneave	kneave	NOUN
taxlaw-2810	552	35	riggall	riggall	NOUN
taxlaw-2810	552	36	,	,	PUNCT
taxlaw-2810	552	37	should	should	AUX
taxlaw-2810	552	38	tax	tax	VERB
taxlaw-2810	552	39	informants	informant	NOUN
taxlaw-2810	552	40	be	be	AUX
taxlaw-2810	552	41	paid	pay	VERB
taxlaw-2810	552	42	?	?	PUNCT
taxlaw-2810	553	1	the	the	DET
taxlaw-2810	553	2	law	law	NOUN
taxlaw-2810	553	3	and	and	CCONJ
taxlaw-2810	553	4	economics	economic	NOUN
taxlaw-2810	553	5	of	of	ADP
taxlaw-2810	553	6	a	a	DET
taxlaw-2810	553	7	government	government	NOUN
taxlaw-2810	553	8	monopsony	monopsony	NOUN
taxlaw-2810	553	9	,	,	PUNCT
taxlaw-2810	553	10	28	28	NUM
taxlaw-2810	553	11	va	va	X
taxlaw-2810	553	12	.	.	PUNCT
taxlaw-2810	553	13	tax	tax	PROPN
taxlaw-2810	553	14	rev	rev	PROPN
taxlaw-2810	553	15	.	.	PROPN
taxlaw-2810	553	16	237	237	NUM
taxlaw-2810	553	17	(	(	PUNCT
taxlaw-2810	553	18	2008	2008	NUM
taxlaw-2810	553	19	)	)	PUNCT
taxlaw-2810	553	20	;	;	PUNCT
taxlaw-2810	553	21	and	and	CCONJ
taxlaw-2810	553	22	terri	terri	PROPN
taxlaw-2810	553	23	gutierrez	gutierrez	PROPN
taxlaw-2810	553	24	,	,	PUNCT
taxlaw-2810	553	25	irs	irs	PROPN
taxlaw-2810	553	26	informants	informant	NOUN
taxlaw-2810	553	27	reward	reward	VERB
taxlaw-2810	553	28	program	program	NOUN
taxlaw-2810	553	29	:	:	PUNCT
taxlaw-2810	553	30	is	be	AUX
taxlaw-2810	553	31	it	it	PRON
taxlaw-2810	553	32	fair	fair	ADJ
taxlaw-2810	553	33	?	?	PUNCT
taxlaw-2810	553	34	,	,	PUNCT
taxlaw-2810	553	35	84	84	NUM
taxlaw-2810	553	36	tax	tax	NOUN
taxlaw-2810	553	37	notes	note	NOUN
taxlaw-2810	553	38	today	today	NOUN
taxlaw-2810	553	39	1203	1203	NUM
taxlaw-2810	553	40	(	(	PUNCT
taxlaw-2810	553	41	1999	1999	NUM
taxlaw-2810	553	42	)	)	PUNCT
taxlaw-2810	553	43	.	.	PUNCT
taxlaw-2810	554	1	80	80	NUM
taxlaw-2810	554	2	i.r.c	i.r.c	NOUN
taxlaw-2810	554	3	.	.	PUNCT
taxlaw-2810	555	1	§	§	PROPN
taxlaw-2810	555	2	7623(a	7623(a	NUM
taxlaw-2810	555	3	)	)	PUNCT
taxlaw-2810	555	4	(	(	PUNCT
taxlaw-2810	555	5	2006	2006	NUM
taxlaw-2810	555	6	)	)	PUNCT
taxlaw-2810	555	7	.	.	PUNCT
taxlaw-2810	556	1	federal	federal	ADJ
taxlaw-2810	556	2	tax	tax	NOUN
taxlaw-2810	556	3	officials	official	NOUN
taxlaw-2810	556	4	have	have	AUX
taxlaw-2810	556	5	had	have	VERB
taxlaw-2810	556	6	this	this	DET
taxlaw-2810	556	7	authority	authority	NOUN
taxlaw-2810	556	8	since	since	SCONJ
taxlaw-2810	556	9	act	act	NOUN
taxlaw-2810	556	10	of	of	ADP
taxlaw-2810	556	11	mar	mar	PROPN
taxlaw-2810	556	12	.	.	PROPN
taxlaw-2810	556	13	2	2	NUM
taxlaw-2810	556	14	,	,	PUNCT
taxlaw-2810	556	15	1867	1867	NUM
taxlaw-2810	556	16	,	,	PUNCT
taxlaw-2810	556	17	ch	ch	NOUN
taxlaw-2810	556	18	.	.	PROPN
taxlaw-2810	556	19	169	169	NUM
taxlaw-2810	556	20	,	,	PUNCT
taxlaw-2810	556	21	§	§	PROPN
taxlaw-2810	556	22	7	7	NUM
taxlaw-2810	556	23	,	,	PUNCT
taxlaw-2810	556	24	14	14	NUM
taxlaw-2810	556	25	stat	stat	NOUN
taxlaw-2810	556	26	.	.	PUNCT
taxlaw-2810	557	1	471	471	NUM
taxlaw-2810	557	2	,	,	PUNCT
taxlaw-2810	557	3	473	473	NUM
taxlaw-2810	557	4	.	.	PUNCT
taxlaw-2810	558	1	81treas	81treas	NUM
taxlaw-2810	558	2	.	.	PUNCT
taxlaw-2810	559	1	reg	reg	NOUN
taxlaw-2810	559	2	.	.	PUNCT
taxlaw-2810	560	1	§	§	PROPN
taxlaw-2810	560	2	301.7623	301.7623	NUM
taxlaw-2810	560	3	-	-	SYM
taxlaw-2810	560	4	1(c	1(c	NUM
taxlaw-2810	560	5	)	)	PUNCT
taxlaw-2810	560	6	(	(	PUNCT
taxlaw-2810	560	7	as	as	SCONJ
taxlaw-2810	560	8	amended	amend	VERB
taxlaw-2810	560	9	in	in	ADP
taxlaw-2810	560	10	2012	2012	NUM
taxlaw-2810	560	11	)	)	PUNCT
taxlaw-2810	560	12	.	.	PUNCT
taxlaw-2810	561	1	82	82	NUM
taxlaw-2810	561	2	internal	internal	ADJ
taxlaw-2810	561	3	revenue	revenue	NOUN
taxlaw-2810	561	4	manual	manual	NOUN
taxlaw-2810	561	5	25.2.1.1(5	25.2.1.1(5	NUM
taxlaw-2810	561	6	)	)	PUNCT
taxlaw-2810	561	7	(	(	PUNCT
taxlaw-2810	561	8	dec	dec	PROPN
taxlaw-2810	561	9	.	.	PROPN
taxlaw-2810	561	10	23	23	NUM
taxlaw-2810	561	11	,	,	PUNCT
taxlaw-2810	561	12	2008	2008	NUM
taxlaw-2810	561	13	)	)	PUNCT
taxlaw-2810	561	14	,	,	PUNCT
taxlaw-2810	561	15	available	available	ADJ
taxlaw-2810	561	16	at	at	ADP
taxlaw-2810	561	17	http://www.irs.gov/irm/part25/irm_25-002-001.html#d0e66	http://www.irs.gov/irm/part25/irm_25-002-001.html#d0e66	NOUN
taxlaw-2810	561	18	.	.	PUNCT
taxlaw-2810	562	1	130	130	NUM
taxlaw-2810	562	2	columbia	columbia	PROPN
taxlaw-2810	562	3	journal	journal	PROPN
taxlaw-2810	562	4	of	of	ADP
taxlaw-2810	562	5	tax	tax	NOUN
taxlaw-2810	562	6	law	law	NOUN
taxlaw-2810	562	7	[	[	X
taxlaw-2810	562	8	vol.3:113	vol.3:113	PROPN
taxlaw-2810	562	9	table	table	NOUN
taxlaw-2810	562	10	1	1	NUM
taxlaw-2810	562	11	:	:	PUNCT
taxlaw-2810	562	12	selected	select	VERB
taxlaw-2810	562	13	tax	tax	NOUN
taxlaw-2810	562	14	informant	informant	NOUN
taxlaw-2810	562	15	reward	reward	NOUN
taxlaw-2810	562	16	programs	program	NOUN
taxlaw-2810	562	17	agency	agency	NOUN
taxlaw-2810	562	18	tax	tax	NOUN
taxlaw-2810	562	19	type	type	NOUN
taxlaw-2810	562	20	max	max	PROPN
taxlaw-2810	562	21	%	%	NOUN
taxlaw-2810	562	22	amounts	amount	NOUN
taxlaw-2810	562	23	collected	collect	VERB
taxlaw-2810	562	24	as	as	ADP
taxlaw-2810	562	25	reward	reward	NOUN
taxlaw-2810	562	26	legal	legal	ADJ
taxlaw-2810	562	27	authority	authority	NOUN
taxlaw-2810	562	28	internal	internal	PROPN
taxlaw-2810	562	29	revenue	revenue	NOUN
taxlaw-2810	562	30	service	service	NOUN
taxlaw-2810	562	31	,	,	PUNCT
taxlaw-2810	562	32	u.s	u.s	PROPN
taxlaw-2810	562	33	.	.	PROPN
taxlaw-2810	562	34	treasury	treasury	PROPN
taxlaw-2810	562	35	dept	dept	PROPN
taxlaw-2810	562	36	.	.	PUNCT
taxlaw-2810	563	1	all	all	DET
taxlaw-2810	563	2	“	"	PUNCT
taxlaw-2810	563	3	generally	generally	ADV
taxlaw-2810	563	4	”	"	PUNCT
taxlaw-2810	563	5	15	15	NUM
taxlaw-2810	563	6	%	%	NOUN
taxlaw-2810	563	7	(	(	PUNCT
taxlaw-2810	563	8	except	except	SCONJ
taxlaw-2810	563	9	interest	interest	NOUN
taxlaw-2810	563	10	)	)	PUNCT
taxlaw-2810	563	11	i.r.c	i.r.c	NOUN
taxlaw-2810	563	12	.	.	PUNCT
taxlaw-2810	564	1	§	§	PROPN
taxlaw-2810	564	2	7623	7623	NUM
taxlaw-2810	564	3	(	(	PUNCT
taxlaw-2810	564	4	2006	2006	NUM
taxlaw-2810	564	5	)	)	PUNCT
taxlaw-2810	564	6	;	;	PUNCT
taxlaw-2810	564	7	treas	treas	PROPN
taxlaw-2810	564	8	.	.	PUNCT
taxlaw-2810	565	1	reg	reg	PROPN
taxlaw-2810	565	2	.	.	PUNCT
taxlaw-2810	566	1	§	§	PROPN
taxlaw-2810	566	2	301.7623	301.7623	NUM
taxlaw-2810	566	3	-	-	SYM
taxlaw-2810	566	4	1	1	NUM
taxlaw-2810	566	5	(	(	PUNCT
taxlaw-2810	566	6	as	as	SCONJ
taxlaw-2810	566	7	amended	amend	VERB
taxlaw-2810	566	8	in	in	ADP
taxlaw-2810	566	9	2012	2012	NUM
taxlaw-2810	566	10	)	)	PUNCT
taxlaw-2810	566	11	alcohol	alcohol	NOUN
taxlaw-2810	566	12	tobacco	tobacco	NOUN
taxlaw-2810	566	13	tax	tax	NOUN
taxlaw-2810	566	14	&	&	CCONJ
taxlaw-2810	566	15	trade	trade	PROPN
taxlaw-2810	566	16	bureau	bureau	PROPN
taxlaw-2810	566	17	,	,	PUNCT
taxlaw-2810	566	18	u.s	u.s	PROPN
taxlaw-2810	566	19	.	.	PROPN
taxlaw-2810	566	20	treasury	treasury	PROPN
taxlaw-2810	566	21	dept	dept	PROPN
taxlaw-2810	566	22	.	.	PROPN
taxlaw-2810	566	23	alcohol	alcohol	PROPN
taxlaw-2810	566	24	,	,	PUNCT
taxlaw-2810	566	25	tobacco	tobacco	NOUN
taxlaw-2810	566	26	,	,	PUNCT
taxlaw-2810	566	27	firearms	firearm	NOUN
taxlaw-2810	566	28	10	10	NUM
taxlaw-2810	566	29	%	%	NOUN
taxlaw-2810	566	30	27	27	NUM
taxlaw-2810	566	31	c.f.r	c.f.r	NOUN
taxlaw-2810	566	32	.	.	PUNCT
taxlaw-2810	567	1	§	§	PROPN
taxlaw-2810	567	2	70.41	70.41	NUM
taxlaw-2810	567	3	(	(	PUNCT
taxlaw-2810	567	4	2011	2011	NUM
taxlaw-2810	567	5	)	)	PUNCT
taxlaw-2810	567	6	california	california	PROPN
taxlaw-2810	567	7	board	board	PROPN
taxlaw-2810	567	8	of	of	ADP
taxlaw-2810	567	9	equalization	equalization	NOUN
taxlaw-2810	567	10	sales	sale	NOUN
taxlaw-2810	567	11	,	,	PUNCT
taxlaw-2810	567	12	use	use	VERB
taxlaw-2810	567	13	10	10	NUM
taxlaw-2810	567	14	%	%	NOUN
taxlaw-2810	567	15	cal	cal	NOUN
taxlaw-2810	567	16	.	.	PUNCT
taxlaw-2810	568	1	rev	rev	PROPN
taxlaw-2810	568	2	.	.	PROPN
taxlaw-2810	568	3	&	&	CCONJ
taxlaw-2810	568	4	tax	tax	PROPN
taxlaw-2810	568	5	.	.	PUNCT
taxlaw-2810	569	1	code	code	PROPN
taxlaw-2810	569	2	§	§	PROPN
taxlaw-2810	569	3	7060(a	7060(a	NOUN
taxlaw-2810	569	4	)	)	PUNCT
taxlaw-2810	569	5	(	(	PUNCT
taxlaw-2810	569	6	2012	2012	NUM
taxlaw-2810	569	7	)	)	PUNCT
taxlaw-2810	569	8	california	california	PROPN
taxlaw-2810	569	9	franchise	franchise	PROPN
taxlaw-2810	569	10	tax	tax	PROPN
taxlaw-2810	569	11	board	board	PROPN
taxlaw-2810	569	12	personal	personal	ADJ
taxlaw-2810	569	13	income	income	NOUN
taxlaw-2810	569	14	,	,	PUNCT
taxlaw-2810	569	15	corporation	corporation	NOUN
taxlaw-2810	569	16	10	10	NUM
taxlaw-2810	569	17	%	%	NOUN
taxlaw-2810	569	18	cal	cal	NOUN
taxlaw-2810	569	19	.	.	PUNCT
taxlaw-2810	570	1	rev	rev	PROPN
taxlaw-2810	570	2	.	.	PROPN
taxlaw-2810	570	3	&	&	CCONJ
taxlaw-2810	570	4	tax	tax	PROPN
taxlaw-2810	570	5	.	.	PUNCT
taxlaw-2810	571	1	code	code	PROPN
taxlaw-2810	571	2	§	§	PROPN
taxlaw-2810	571	3	19525	19525	NUM
taxlaw-2810	571	4	(	(	PUNCT
taxlaw-2810	571	5	2012	2012	NUM
taxlaw-2810	571	6	)	)	PUNCT
taxlaw-2810	571	7	oregon	oregon	PROPN
taxlaw-2810	571	8	dept	dept	PROPN
taxlaw-2810	571	9	.	.	PROPN
taxlaw-2810	571	10	of	of	ADP
taxlaw-2810	571	11	revenue	revenue	NOUN
taxlaw-2810	571	12	income	income	NOUN
taxlaw-2810	571	13	10	10	NUM
taxlaw-2810	571	14	%	%	NOUN
taxlaw-2810	571	15	of	of	ADP
taxlaw-2810	571	16	“	"	PUNCT
taxlaw-2810	571	17	net	net	ADJ
taxlaw-2810	571	18	amount	amount	NOUN
taxlaw-2810	571	19	of	of	ADP
taxlaw-2810	571	20	”	"	PUNCT
taxlaw-2810	571	21	tax	tax	NOUN
taxlaw-2810	571	22	,	,	PUNCT
taxlaw-2810	571	23	penalties	penalty	NOUN
taxlaw-2810	571	24	,	,	PUNCT
taxlaw-2810	571	25	interest	interest	NOUN
taxlaw-2810	571	26	or	or	CCONJ
taxlaw-2810	571	27	.	.	PUNCT
taxlaw-2810	572	1	rev	rev	PROPN
taxlaw-2810	572	2	.	.	PROPN
taxlaw-2810	572	3	stat	stat	PROPN
taxlaw-2810	572	4	.	.	PUNCT
taxlaw-2810	573	1	§	§	PROPN
taxlaw-2810	573	2	314.855	314.855	NUM
taxlaw-2810	573	3	(	(	PUNCT
taxlaw-2810	573	4	2011	2011	NUM
taxlaw-2810	573	5	)	)	PUNCT
taxlaw-2810	573	6	florida	florida	PROPN
taxlaw-2810	573	7	dept	dept	PROPN
taxlaw-2810	573	8	.	.	PROPN
taxlaw-2810	573	9	of	of	ADP
taxlaw-2810	573	10	revenue	revenue	NOUN
taxlaw-2810	573	11	all	all	DET
taxlaw-2810	573	12	10	10	NUM
taxlaw-2810	573	13	%	%	NOUN
taxlaw-2810	573	14	of	of	ADP
taxlaw-2810	573	15	tax	tax	NOUN
taxlaw-2810	573	16	,	,	PUNCT
taxlaw-2810	573	17	penalties	penalty	NOUN
taxlaw-2810	573	18	,	,	PUNCT
taxlaw-2810	573	19	interest	interest	NOUN
taxlaw-2810	573	20	fla	fla	PROPN
taxlaw-2810	573	21	.	.	PUNCT
taxlaw-2810	574	1	stat	stat	PROPN
taxlaw-2810	574	2	.	.	PUNCT
taxlaw-2810	575	1	§	§	PROPN
taxlaw-2810	575	2	213.30	213.30	NUM
taxlaw-2810	575	3	(	(	PUNCT
taxlaw-2810	575	4	2011	2011	NUM
taxlaw-2810	575	5	)	)	PUNCT
taxlaw-2810	575	6	florida	florida	PROPN
taxlaw-2810	575	7	dept	dept	PROPN
taxlaw-2810	575	8	.	.	PROPN
taxlaw-2810	575	9	of	of	ADP
taxlaw-2810	575	10	business	business	NOUN
taxlaw-2810	575	11	and	and	CCONJ
taxlaw-2810	575	12	professional	professional	ADJ
taxlaw-2810	575	13	regulation	regulation	NOUN
taxlaw-2810	575	14	,	,	PUNCT
taxlaw-2810	575	15	division	division	NOUN
taxlaw-2810	575	16	of	of	ADP
taxlaw-2810	575	17	alcoholic	alcoholic	ADJ
taxlaw-2810	575	18	beverages	beverage	NOUN
taxlaw-2810	575	19	&	&	CCONJ
taxlaw-2810	575	20	tobacco	tobacco	NOUN
taxlaw-2810	575	21	cigarette	cigarette	NOUN
taxlaw-2810	575	22	50	50	NUM
taxlaw-2810	575	23	%	%	NOUN
taxlaw-2810	575	24	of	of	ADP
taxlaw-2810	575	25	fine	fine	ADJ
taxlaw-2810	575	26	levied	levy	VERB
taxlaw-2810	575	27	and	and	CCONJ
taxlaw-2810	575	28	paid	pay	VERB
taxlaw-2810	575	29	fla	fla	PROPN
taxlaw-2810	575	30	.	.	PUNCT
taxlaw-2810	576	1	stat	stat	PROPN
taxlaw-2810	576	2	.	.	PUNCT
taxlaw-2810	577	1	§	§	PROPN
taxlaw-2810	577	2	210.18(11	210.18(11	NUM
taxlaw-2810	577	3	)	)	PUNCT
taxlaw-2810	577	4	(	(	PUNCT
taxlaw-2810	577	5	2011	2011	NUM
taxlaw-2810	577	6	)	)	PUNCT
taxlaw-2810	577	7	florida	florida	PROPN
taxlaw-2810	577	8	dept	dept	PROPN
taxlaw-2810	577	9	.	.	PROPN
taxlaw-2810	577	10	of	of	ADP
taxlaw-2810	577	11	revenue	revenue	NOUN
taxlaw-2810	577	12	vending	vend	VERB
taxlaw-2810	577	13	machine	machine	NOUN
taxlaw-2810	577	14	items	item	NOUN
taxlaw-2810	577	15	10	10	NUM
taxlaw-2810	577	16	%	%	NOUN
taxlaw-2810	577	17	fla	fla	PROPN
taxlaw-2810	577	18	.	.	PUNCT
taxlaw-2810	577	19	stat	stat	PROPN
taxlaw-2810	577	20	.	.	PUNCT
taxlaw-2810	578	1	§	§	PROPN
taxlaw-2810	578	2	212.0515(3)(b	212.0515(3)(b	NUM
taxlaw-2810	578	3	)	)	PUNCT
taxlaw-2810	578	4	(	(	PUNCT
taxlaw-2810	578	5	2011	2011	NUM
taxlaw-2810	578	6	)	)	PUNCT
taxlaw-2810	578	7	kansas	kansas	PROPN
taxlaw-2810	578	8	dept	dept	PROPN
taxlaw-2810	578	9	.	.	PROPN
taxlaw-2810	578	10	of	of	ADP
taxlaw-2810	578	11	revenue	revenue	NOUN
taxlaw-2810	578	12	motorvehicle	motorvehicle	NOUN
taxlaw-2810	578	13	fuels	fuel	NOUN
taxlaw-2810	578	14	,	,	PUNCT
taxlaw-2810	578	15	special	special	ADJ
taxlaw-2810	578	16	fuels	fuel	NOUN
taxlaw-2810	578	17	10	10	NUM
taxlaw-2810	578	18	%	%	NOUN
taxlaw-2810	578	19	kan	kan	PROPN
taxlaw-2810	578	20	.	.	PUNCT
taxlaw-2810	578	21	stat	stat	PROPN
taxlaw-2810	578	22	.	.	PUNCT
taxlaw-2810	579	1	ann	ann	PROPN
taxlaw-2810	579	2	.	.	PUNCT
taxlaw-2810	580	1	§	§	PROPN
taxlaw-2810	580	2	79	79	NUM
taxlaw-2810	580	3	-	-	SYM
taxlaw-2810	580	4	3421	3421	NUM
taxlaw-2810	580	5	(	(	PUNCT
taxlaw-2810	580	6	2011	2011	NUM
taxlaw-2810	580	7	)	)	PUNCT
taxlaw-2810	580	8	2012	2012	NUM
taxlaw-2810	580	9	]	]	PUNCT
taxlaw-2810	580	10	tax	tax	NOUN
taxlaw-2810	580	11	liability	liability	NOUN
taxlaw-2810	580	12	for	for	ADP
taxlaw-2810	580	13	wage	wage	NOUN
taxlaw-2810	580	14	theft	theft	NOUN
taxlaw-2810	580	15	131	131	NUM
taxlaw-2810	580	16	figure	figure	NOUN
taxlaw-2810	580	17	1	1	NUM
taxlaw-2810	580	18	:	:	PUNCT
taxlaw-2810	580	19	irs	irs	PROPN
taxlaw-2810	580	20	informant	informant	NOUN
taxlaw-2810	580	21	program	program	NOUN
taxlaw-2810	580	22	,	,	PUNCT
taxlaw-2810	580	23	fy1977	fy1977	PROPN
taxlaw-2810	580	24	-	-	PUNCT
taxlaw-2810	580	25	2010	2010	NUM
taxlaw-2810	580	26	figure	figure	NOUN
taxlaw-2810	580	27	1	1	NUM
taxlaw-2810	580	28	reports	report	NOUN
taxlaw-2810	580	29	for	for	ADP
taxlaw-2810	580	30	fiscal	fiscal	ADJ
taxlaw-2810	580	31	years	year	NOUN
taxlaw-2810	580	32	1977	1977	NUM
taxlaw-2810	580	33	-	-	SYM
taxlaw-2810	580	34	2010	2010	NUM
taxlaw-2810	580	35	the	the	DET
taxlaw-2810	580	36	number	number	NOUN
taxlaw-2810	580	37	of	of	ADP
taxlaw-2810	580	38	informant	informant	NOUN
taxlaw-2810	580	39	claims	claim	NOUN
taxlaw-2810	580	40	received	receive	VERB
taxlaw-2810	580	41	and	and	CCONJ
taxlaw-2810	580	42	“	"	PUNCT
taxlaw-2810	580	43	allowed	allow	VERB
taxlaw-2810	580	44	”	"	PUNCT
taxlaw-2810	580	45	by	by	ADP
taxlaw-2810	580	46	the	the	DET
taxlaw-2810	580	47	irs	irs	PROPN
taxlaw-2810	580	48	pursuant	pursuant	NOUN
taxlaw-2810	580	49	to	to	ADP
taxlaw-2810	580	50	i.r.c	i.r.c	NOUN
taxlaw-2810	580	51	.	.	PUNCT
taxlaw-2810	581	1	§	§	PROPN
taxlaw-2810	581	2	7623(a	7623(a	NUM
taxlaw-2810	581	3	)	)	PUNCT
taxlaw-2810	581	4	,	,	PUNCT
taxlaw-2810	581	5	as	as	ADV
taxlaw-2810	581	6	well	well	ADV
taxlaw-2810	581	7	as	as	ADP
taxlaw-2810	581	8	the	the	DET
taxlaw-2810	581	9	annual	annual	ADJ
taxlaw-2810	581	10	aggregate	aggregate	ADJ
taxlaw-2810	581	11	tax	tax	NOUN
taxlaw-2810	581	12	recovery	recovery	NOUN
taxlaw-2810	581	13	(	(	PUNCT
taxlaw-2810	581	14	including	include	VERB
taxlaw-2810	581	15	penalties	penalty	NOUN
taxlaw-2810	581	16	,	,	PUNCT
taxlaw-2810	581	17	fines	fine	NOUN
taxlaw-2810	581	18	,	,	PUNCT
taxlaw-2810	581	19	and	and	CCONJ
taxlaw-2810	581	20	interest	interest	NOUN
taxlaw-2810	581	21	)	)	PUNCT
taxlaw-2810	581	22	and	and	CCONJ
taxlaw-2810	581	23	informant	informant	NOUN
taxlaw-2810	581	24	rewards	reward	NOUN
taxlaw-2810	581	25	paid	pay	VERB
taxlaw-2810	581	26	pursuant	pursuant	ADV
taxlaw-2810	581	27	to	to	ADP
taxlaw-2810	581	28	that	that	DET
taxlaw-2810	581	29	provision	provision	NOUN
taxlaw-2810	581	30	.	.	PUNCT
taxlaw-2810	582	1	83	83	NUM
taxlaw-2810	582	2	in	in	ADP
taxlaw-2810	582	3	2006	2006	NUM
taxlaw-2810	582	4	,	,	PUNCT
taxlaw-2810	582	5	congress	congress	PROPN
taxlaw-2810	582	6	enacted	enact	VERB
taxlaw-2810	582	7	a	a	DET
taxlaw-2810	582	8	more	more	ADV
taxlaw-2810	582	9	generous	generous	ADJ
taxlaw-2810	582	10	informant	informant	NOUN
taxlaw-2810	582	11	rewards	reward	VERB
taxlaw-2810	582	12	program	program	NOUN
taxlaw-2810	582	13	,	,	PUNCT
taxlaw-2810	582	14	codified	codify	VERB
taxlaw-2810	582	15	at	at	ADP
taxlaw-2810	582	16	i.r.c	i.r.c	NOUN
taxlaw-2810	582	17	.	.	PUNCT
taxlaw-2810	583	1	§	§	PROPN
taxlaw-2810	583	2	7623(b	7623(b	NOUN
taxlaw-2810	583	3	)	)	PUNCT
taxlaw-2810	583	4	.	.	PUNCT
taxlaw-2810	584	1	it	it	PRON
taxlaw-2810	584	2	entitles	entitle	VERB
taxlaw-2810	584	3	the	the	DET
taxlaw-2810	584	4	informant	informant	NOUN
taxlaw-2810	584	5	to	to	ADP
taxlaw-2810	584	6	at	at	ADV
taxlaw-2810	584	7	least	least	ADV
taxlaw-2810	584	8	fifteen	fifteen	NUM
taxlaw-2810	584	9	percent	percent	NOUN
taxlaw-2810	584	10	of	of	ADP
taxlaw-2810	584	11	any	any	DET
taxlaw-2810	584	12	recovery	recovery	NOUN
taxlaw-2810	584	13	if	if	SCONJ
taxlaw-2810	584	14	the	the	DET
taxlaw-2810	584	15	irs	irs	PROPN
taxlaw-2810	584	16	brings	bring	VERB
taxlaw-2810	584	17	an	an	DET
taxlaw-2810	584	18	administrative	administrative	ADJ
taxlaw-2810	584	19	or	or	CCONJ
taxlaw-2810	584	20	judicial	judicial	ADJ
taxlaw-2810	584	21	action	action	NOUN
taxlaw-2810	584	22	based	base	VERB
taxlaw-2810	584	23	on	on	ADP
taxlaw-2810	584	24	the	the	DET
taxlaw-2810	584	25	informant	informant	NOUN
taxlaw-2810	584	26	's	's	PART
taxlaw-2810	584	27	information	information	NOUN
taxlaw-2810	584	28	.	.	PUNCT
taxlaw-2810	585	1	however	however	ADV
taxlaw-2810	585	2	,	,	PUNCT
taxlaw-2810	585	3	for	for	SCONJ
taxlaw-2810	585	4	that	that	DET
taxlaw-2810	585	5	provision	provision	NOUN
taxlaw-2810	585	6	to	to	PART
taxlaw-2810	585	7	apply	apply	VERB
taxlaw-2810	585	8	,	,	PUNCT
taxlaw-2810	585	9	the	the	DET
taxlaw-2810	585	10	tax	tax	NOUN
taxlaw-2810	585	11	,	,	PUNCT
taxlaw-2810	585	12	penalties	penalty	NOUN
taxlaw-2810	585	13	,	,	PUNCT
taxlaw-2810	585	14	interest	interest	NOUN
taxlaw-2810	585	15	,	,	PUNCT
taxlaw-2810	585	16	additions	addition	NOUN
taxlaw-2810	585	17	to	to	ADP
taxlaw-2810	585	18	tax	tax	NOUN
taxlaw-2810	585	19	,	,	PUNCT
taxlaw-2810	585	20	and	and	CCONJ
taxlaw-2810	585	21	additional	additional	ADJ
taxlaw-2810	585	22	amounts	amount	NOUN
taxlaw-2810	585	23	in	in	ADP
taxlaw-2810	585	24	dispute	dispute	NOUN
taxlaw-2810	585	25	must	must	AUX
taxlaw-2810	585	26	exceed	exceed	VERB
taxlaw-2810	585	27	$	$	SYM
taxlaw-2810	585	28	2	2	NUM
taxlaw-2810	585	29	million	million	NUM
taxlaw-2810	585	30	.	.	PUNCT
taxlaw-2810	586	1	any	any	DET
taxlaw-2810	586	2	one	one	NUM
taxlaw-2810	586	3	unpaid	unpaid	NOUN
taxlaw-2810	586	4	-	-	PUNCT
taxlaw-2810	586	5	worker	worker	NOUN
taxlaw-2810	586	6	informant	informant	NOUN
taxlaw-2810	586	7	is	be	AUX
taxlaw-2810	586	8	unlikely	unlikely	ADJ
taxlaw-2810	586	9	to	to	PART
taxlaw-2810	586	10	meet	meet	VERB
taxlaw-2810	586	11	this	this	DET
taxlaw-2810	586	12	threshold	threshold	NOUN
taxlaw-2810	586	13	.	.	PUNCT
taxlaw-2810	587	1	b.	b.	PROPN
taxlaw-2810	587	2	qui	qui	PROPN
taxlaw-2810	587	3	tam	tam	PROPN
taxlaw-2810	587	4	action	action	NOUN
taxlaw-2810	587	5	under	under	ADP
taxlaw-2810	587	6	state	state	NOUN
taxlaw-2810	587	7	false	false	ADJ
taxlaw-2810	587	8	claims	claim	NOUN
taxlaw-2810	587	9	act	act	VERB
taxlaw-2810	587	10	another	another	DET
taxlaw-2810	587	11	option	option	NOUN
taxlaw-2810	587	12	,	,	PUNCT
taxlaw-2810	587	13	available	available	ADJ
taxlaw-2810	587	14	only	only	ADV
taxlaw-2810	587	15	in	in	ADP
taxlaw-2810	587	16	a	a	DET
taxlaw-2810	587	17	few	few	ADJ
taxlaw-2810	587	18	states	state	NOUN
taxlaw-2810	587	19	,	,	PUNCT
taxlaw-2810	587	20	is	be	AUX
taxlaw-2810	587	21	a	a	DET
taxlaw-2810	587	22	qui	qui	X
taxlaw-2810	587	23	tam	tam	X
taxlaw-2810	587	24	lawsuit	lawsuit	NOUN
taxlaw-2810	587	25	under	under	ADP
taxlaw-2810	587	26	a	a	DET
taxlaw-2810	587	27	false	false	ADJ
taxlaw-2810	587	28	claims	claim	NOUN
taxlaw-2810	587	29	act	act	NOUN
taxlaw-2810	587	30	.	.	PUNCT
taxlaw-2810	588	1	by	by	ADP
taxlaw-2810	588	2	january	january	PROPN
taxlaw-2810	588	3	2010	2010	NUM
taxlaw-2810	588	4	,	,	PUNCT
taxlaw-2810	588	5	congress	congress	PROPN
taxlaw-2810	588	6	,	,	PUNCT
taxlaw-2810	588	7	eighteen	eighteen	NUM
taxlaw-2810	588	8	states	state	NOUN
taxlaw-2810	588	9	,	,	PUNCT
taxlaw-2810	588	10	and	and	CCONJ
taxlaw-2810	588	11	the	the	DET
taxlaw-2810	588	12	district	district	NOUN
taxlaw-2810	588	13	of	of	ADP
taxlaw-2810	588	14	columbia	columbia	PROPN
taxlaw-2810	588	15	had	have	AUX
taxlaw-2810	588	16	enacted	enact	VERB
taxlaw-2810	588	17	false	false	ADJ
taxlaw-2810	588	18	claims	claim	NOUN
taxlaw-2810	588	19	acts	act	NOUN
taxlaw-2810	588	20	(	(	PUNCT
taxlaw-2810	588	21	“	"	PUNCT
taxlaw-2810	588	22	fcas	fcas	PROPN
taxlaw-2810	588	23	”	"	PUNCT
taxlaw-2810	588	24	)	)	PUNCT
taxlaw-2810	588	25	with	with	ADP
taxlaw-2810	588	26	qui	qui	X
taxlaw-2810	588	27	tam	tam	NOUN
taxlaw-2810	588	28	provisions	provision	NOUN
taxlaw-2810	588	29	that	that	PRON
taxlaw-2810	588	30	apply	apply	VERB
taxlaw-2810	588	31	to	to	ADP
taxlaw-2810	588	32	more	more	ADJ
taxlaw-2810	588	33	than	than	ADP
taxlaw-2810	588	34	certain	certain	ADJ
taxlaw-2810	588	35	types	type	NOUN
taxlaw-2810	588	36	of	of	ADP
taxlaw-2810	588	37	health	health	NOUN
taxlaw-2810	588	38	fraud	fraud	NOUN
taxlaw-2810	588	39	.	.	PUNCT
taxlaw-2810	589	1	84	84	NUM
taxlaw-2810	589	2	however	however	ADV
taxlaw-2810	589	3	,	,	PUNCT
taxlaw-2810	589	4	congress	congress	PROPN
taxlaw-2810	589	5	,	,	PUNCT
taxlaw-2810	589	6	eleven	eleven	NUM
taxlaw-2810	589	7	of	of	ADP
taxlaw-2810	589	8	these	these	DET
taxlaw-2810	589	9	states	state	NOUN
taxlaw-2810	589	10	,	,	PUNCT
taxlaw-2810	589	11	and	and	CCONJ
taxlaw-2810	589	12	the	the	DET
taxlaw-2810	589	13	district	district	NOUN
taxlaw-2810	589	14	of	of	ADP
taxlaw-2810	589	15	columbia	columbia	PROPN
taxlaw-2810	589	16	have	have	AUX
taxlaw-2810	589	17	expressly	expressly	ADV
taxlaw-2810	589	18	excluded	exclude	VERB
taxlaw-2810	589	19	claims	claim	NOUN
taxlaw-2810	589	20	under	under	ADP
taxlaw-2810	589	21	their	their	PRON
taxlaw-2810	589	22	fcas	fca	NOUN
taxlaw-2810	589	23	based	base	VERB
taxlaw-2810	589	24	on	on	ADP
taxlaw-2810	589	25	any	any	DET
taxlaw-2810	589	26	obligation	obligation	NOUN
taxlaw-2810	589	27	under	under	ADP
taxlaw-2810	589	28	tax	tax	NOUN
taxlaw-2810	589	29	law	law	NOUN
taxlaw-2810	589	30	.	.	PUNCT
taxlaw-2810	590	1	85	85	NUM
taxlaw-2810	591	1	moreover	moreover	ADV
taxlaw-2810	591	2	,	,	PUNCT
taxlaw-2810	591	3	the	the	DET
taxlaw-2810	591	4	florida	florida	PROPN
taxlaw-2810	591	5	legislature	legislature	NOUN
taxlaw-2810	591	6	declared	declare	VERB
taxlaw-2810	591	7	in	in	ADP
taxlaw-2810	591	8	2002	2002	NUM
taxlaw-2810	591	9	that	that	SCONJ
taxlaw-2810	591	10	the	the	DET
taxlaw-2810	591	11	state	state	NOUN
taxlaw-2810	591	12	code	code	NOUN
taxlaw-2810	591	13	section	section	NOUN
taxlaw-2810	591	14	authorizing	authorize	VERB
taxlaw-2810	591	15	tax	tax	NOUN
taxlaw-2810	591	16	informant	informant	NOUN
taxlaw-2810	591	17	rewards	reward	VERB
taxlaw-2810	591	18	is	be	AUX
taxlaw-2810	591	19	the	the	DET
taxlaw-2810	591	20	“	"	PUNCT
taxlaw-2810	591	21	sole	sole	ADJ
taxlaw-2810	591	22	means	mean	NOUN
taxlaw-2810	591	23	”	"	PUNCT
taxlaw-2810	591	24	for	for	ADP
taxlaw-2810	591	25	seeking	seek	VERB
taxlaw-2810	591	26	or	or	CCONJ
taxlaw-2810	591	27	obtaining	obtain	VERB
taxlaw-2810	591	28	money	money	NOUN
taxlaw-2810	591	29	predicated	predicate	VERB
taxlaw-2810	591	30	upon	upon	SCONJ
taxlaw-2810	591	31	another	another	DET
taxlaw-2810	591	32	person	person	NOUN
taxlaw-2810	591	33	's	's	PART
taxlaw-2810	591	34	failure	failure	NOUN
taxlaw-2810	591	35	to	to	PART
taxlaw-2810	591	36	comply	comply	VERB
taxlaw-2810	591	37	with	with	ADP
taxlaw-2810	591	38	florida	florida	PROPN
taxlaw-2810	591	39	tax	tax	NOUN
taxlaw-2810	591	40	law	law	NOUN
taxlaw-2810	591	41	.	.	PUNCT
taxlaw-2810	592	1	86	86	NUM
taxlaw-2810	593	1	thus	thus	ADV
taxlaw-2810	593	2	,	,	PUNCT
taxlaw-2810	593	3	a	a	DET
taxlaw-2810	593	4	court	court	NOUN
taxlaw-2810	593	5	is	be	AUX
taxlaw-2810	593	6	not	not	PART
taxlaw-2810	593	7	likely	likely	ADJ
taxlaw-2810	593	8	to	to	PART
taxlaw-2810	593	9	read	read	VERB
taxlaw-2810	593	10	florida	florida	PROPN
taxlaw-2810	593	11	's	's	PART
taxlaw-2810	593	12	fca	fca	PROPN
taxlaw-2810	593	13	to	to	PART
taxlaw-2810	593	14	authorize	authorize	VERB
taxlaw-2810	593	15	tax	tax	NOUN
taxlaw-2810	593	16	fraud	fraud	NOUN
taxlaw-2810	593	17	claims	claim	NOUN
taxlaw-2810	593	18	.	.	PUNCT
taxlaw-2810	594	1	83	83	NUM
taxlaw-2810	594	2	irs	irs	PROPN
taxlaw-2810	594	3	provided	provide	VERB
taxlaw-2810	594	4	the	the	DET
taxlaw-2810	594	5	underlying	underlie	VERB
taxlaw-2810	594	6	data	datum	NOUN
taxlaw-2810	594	7	to	to	ADP
taxlaw-2810	594	8	the	the	DET
taxlaw-2810	594	9	author	author	NOUN
taxlaw-2810	594	10	for	for	ADP
taxlaw-2810	594	11	the	the	DET
taxlaw-2810	594	12	fiscal	fiscal	ADJ
taxlaw-2810	594	13	years	year	NOUN
taxlaw-2810	594	14	through	through	ADP
taxlaw-2810	594	15	2007	2007	NUM
taxlaw-2810	594	16	.	.	PUNCT
taxlaw-2810	595	1	for	for	ADP
taxlaw-2810	595	2	fiscal	fiscal	ADJ
taxlaw-2810	595	3	years	year	NOUN
taxlaw-2810	595	4	2008	2008	NUM
taxlaw-2810	595	5	-	-	SYM
taxlaw-2810	595	6	10	10	NUM
taxlaw-2810	595	7	,	,	PUNCT
taxlaw-2810	595	8	see	see	VERB
taxlaw-2810	595	9	irs	irs	PROPN
taxlaw-2810	595	10	,	,	PUNCT
taxlaw-2810	595	11	fiscal	fiscal	ADJ
taxlaw-2810	595	12	year	year	NOUN
taxlaw-2810	595	13	2010	2010	NUM
taxlaw-2810	595	14	report	report	NOUN
taxlaw-2810	595	15	to	to	ADP
taxlaw-2810	595	16	the	the	DET
taxlaw-2810	595	17	congress	congress	PROPN
taxlaw-2810	595	18	on	on	ADP
taxlaw-2810	595	19	the	the	DET
taxlaw-2810	595	20	use	use	NOUN
taxlaw-2810	595	21	of	of	ADP
taxlaw-2810	595	22	section	section	NOUN
taxlaw-2810	595	23	7623	7623	NUM
taxlaw-2810	595	24	at	at	ADP
taxlaw-2810	595	25	tbl	tbl	NOUN
taxlaw-2810	595	26	.	.	PUNCT
taxlaw-2810	596	1	2	2	NUM
taxlaw-2810	596	2	(	(	PUNCT
taxlaw-2810	596	3	2011	2011	NUM
taxlaw-2810	596	4	)	)	PUNCT
taxlaw-2810	596	5	,	,	PUNCT
taxlaw-2810	596	6	available	available	ADJ
taxlaw-2810	596	7	at	at	ADP
taxlaw-2810	596	8	http://www.irs.gov/pub/whistleblower/annual_report_to_congress_fy_2010.pdf	http://www.irs.gov/pub/whistleblower/annual_report_to_congress_fy_2010.pdf	PROPN
taxlaw-2810	596	9	.	.	PUNCT
taxlaw-2810	597	1	84	84	NUM
taxlaw-2810	597	2	john	john	PROPN
taxlaw-2810	597	3	t.	t.	PROPN
taxlaw-2810	597	4	boese	boese	PROPN
taxlaw-2810	597	5	,	,	PUNCT
taxlaw-2810	597	6	civil	civil	ADJ
taxlaw-2810	597	7	false	false	ADJ
taxlaw-2810	597	8	claims	claim	NOUN
taxlaw-2810	597	9	and	and	CCONJ
taxlaw-2810	597	10	qui	qui	X
taxlaw-2810	597	11	tam	tam	PROPN
taxlaw-2810	597	12	actions	action	NOUN
taxlaw-2810	597	13	6	6	NUM
taxlaw-2810	597	14	-	-	SYM
taxlaw-2810	597	15	3	3	NUM
taxlaw-2810	597	16	(	(	PUNCT
taxlaw-2810	597	17	2010	2010	NUM
taxlaw-2810	597	18	)	)	PUNCT
taxlaw-2810	597	19	.	.	PUNCT
taxlaw-2810	598	1	85	85	NUM
taxlaw-2810	598	2	31	31	NUM
taxlaw-2810	598	3	u.s.c.a	u.s.c.a	PROPN
taxlaw-2810	598	4	.	.	PUNCT
taxlaw-2810	598	5	§	§	PROPN
taxlaw-2810	598	6	3729(d	3729(d	NUM
taxlaw-2810	598	7	)	)	PUNCT
taxlaw-2810	598	8	(	(	PUNCT
taxlaw-2810	598	9	west	west	NOUN
taxlaw-2810	598	10	supp	supp	PROPN
taxlaw-2810	598	11	.	.	PUNCT
taxlaw-2810	598	12	2011	2011	NUM
taxlaw-2810	598	13	)	)	PUNCT
taxlaw-2810	598	14	;	;	PUNCT
taxlaw-2810	598	15	cal	cal	X
taxlaw-2810	598	16	.	.	PUNCT
taxlaw-2810	598	17	gov’t	gov’t	PROPN
taxlaw-2810	598	18	code	code	PROPN
taxlaw-2810	598	19	§	§	PROPN
taxlaw-2810	598	20	12651(f	12651(f	NUM
taxlaw-2810	598	21	)	)	PUNCT
taxlaw-2810	598	22	(	(	PUNCT
taxlaw-2810	598	23	west	west	NOUN
taxlaw-2810	598	24	2012	2012	NUM
taxlaw-2810	598	25	)	)	PUNCT
taxlaw-2810	598	26	;	;	PUNCT
taxlaw-2810	598	27	d.c	d.c	PROPN
taxlaw-2810	598	28	.	.	PROPN
taxlaw-2810	598	29	code	code	PROPN
taxlaw-2810	598	30	§	§	PROPN
taxlaw-2810	598	31	2	2	NUM
taxlaw-2810	598	32	-	-	PUNCT
taxlaw-2810	598	33	381.02(d)(3	381.02(d)(3	NUM
taxlaw-2810	598	34	)	)	PUNCT
taxlaw-2810	598	35	(	(	PUNCT
taxlaw-2810	598	36	2012	2012	NUM
taxlaw-2810	598	37	)	)	PUNCT
taxlaw-2810	598	38	;	;	PUNCT
taxlaw-2810	598	39	haw	haw	X
taxlaw-2810	598	40	.	.	PUNCT
taxlaw-2810	598	41	rev	rev	PROPN
taxlaw-2810	598	42	.	.	PROPN
taxlaw-2810	598	43	stat	stat	PROPN
taxlaw-2810	598	44	.	.	PUNCT
taxlaw-2810	599	1	§	§	PROPN
taxlaw-2810	599	2	661	661	NUM
taxlaw-2810	599	3	-	-	SYM
taxlaw-2810	599	4	21(f	21(f	NUM
taxlaw-2810	599	5	)	)	PUNCT
taxlaw-2810	599	6	(	(	PUNCT
taxlaw-2810	599	7	2011	2011	NUM
taxlaw-2810	599	8	)	)	PUNCT
taxlaw-2810	599	9	;	;	PUNCT
taxlaw-2810	599	10	mass	mass	PROPN
taxlaw-2810	599	11	.	.	PUNCT
taxlaw-2810	600	1	gen	gen	PROPN
taxlaw-2810	600	2	.	.	PROPN
taxlaw-2810	600	3	laws	laws	PROPN
taxlaw-2810	600	4	ch	ch	PROPN
taxlaw-2810	600	5	.	.	PROPN
taxlaw-2810	600	6	12	12	NUM
taxlaw-2810	600	7	,	,	PUNCT
taxlaw-2810	600	8	§	§	PROPN
taxlaw-2810	600	9	5b(12	5b(12	NUM
taxlaw-2810	600	10	)	)	PUNCT
taxlaw-2810	600	11	(	(	PUNCT
taxlaw-2810	600	12	2011	2011	NUM
taxlaw-2810	600	13	)	)	PUNCT
taxlaw-2810	600	14	;	;	PUNCT
taxlaw-2810	600	15	minn	minn	PROPN
taxlaw-2810	600	16	.	.	PUNCT
taxlaw-2810	600	17	stat	stat	PROPN
taxlaw-2810	600	18	.	.	PUNCT
taxlaw-2810	601	1	§	§	PROPN
taxlaw-2810	601	2	15c.03	15c.03	NUM
taxlaw-2810	601	3	(	(	PUNCT
taxlaw-2810	601	4	2011	2011	NUM
taxlaw-2810	601	5	)	)	PUNCT
taxlaw-2810	601	6	;	;	PUNCT
taxlaw-2810	602	1	mont	mont	PROPN
taxlaw-2810	602	2	.	.	PUNCT
taxlaw-2810	603	1	code	code	PROPN
taxlaw-2810	603	2	ann	ann	PROPN
taxlaw-2810	603	3	.	.	PROPN
taxlaw-2810	604	1	17	17	NUM
taxlaw-2810	604	2	-	-	SYM
taxlaw-2810	604	3	8	8	NUM
taxlaw-2810	604	4	-	-	PUNCT
taxlaw-2810	604	5	403(4	403(4	NUM
taxlaw-2810	604	6	)	)	PUNCT
taxlaw-2810	604	7	(	(	PUNCT
taxlaw-2810	604	8	2011	2011	NUM
taxlaw-2810	604	9	)	)	PUNCT
taxlaw-2810	604	10	;	;	PUNCT
taxlaw-2810	604	11	n.c	n.c	PROPN
taxlaw-2810	604	12	.	.	PROPN
taxlaw-2810	604	13	rev	rev	PROPN
taxlaw-2810	604	14	.	.	PROPN
taxlaw-2810	604	15	stat	stat	PROPN
taxlaw-2810	604	16	.	.	PUNCT
taxlaw-2810	605	1	§	§	PROPN
taxlaw-2810	605	2	1	1	NUM
taxlaw-2810	605	3	-	-	PUNCT
taxlaw-2810	605	4	607(c	607(c	NUM
taxlaw-2810	605	5	)	)	PUNCT
taxlaw-2810	605	6	(	(	PUNCT
taxlaw-2810	605	7	2011	2011	NUM
taxlaw-2810	605	8	)	)	PUNCT
taxlaw-2810	605	9	;	;	PUNCT
taxlaw-2810	605	10	n.j	n.j	PROPN
taxlaw-2810	605	11	.	.	PROPN
taxlaw-2810	605	12	stat	stat	PROPN
taxlaw-2810	605	13	.	.	PUNCT
taxlaw-2810	606	1	ann	ann	PROPN
taxlaw-2810	606	2	.	.	PUNCT
taxlaw-2810	607	1	2a:32c-2	2a:32c-2	NUM
taxlaw-2810	607	2	(	(	PUNCT
taxlaw-2810	607	3	2011	2011	NUM
taxlaw-2810	607	4	)	)	PUNCT
taxlaw-2810	607	5	;	;	PUNCT
taxlaw-2810	607	6	n.m	n.m	PROPN
taxlaw-2810	607	7	.	.	PROPN
taxlaw-2810	607	8	stat	stat	PROPN
taxlaw-2810	607	9	§	§	PROPN
taxlaw-2810	607	10	44	44	NUM
taxlaw-2810	607	11	-	-	SYM
taxlaw-2810	607	12	9	9	NUM
taxlaw-2810	607	13	-	-	PUNCT
taxlaw-2810	607	14	3(e	3(e	NUM
taxlaw-2810	607	15	)	)	PUNCT
taxlaw-2810	607	16	(	(	PUNCT
taxlaw-2810	607	17	2011	2011	NUM
taxlaw-2810	607	18	)	)	PUNCT
taxlaw-2810	607	19	;	;	PUNCT
taxlaw-2810	607	20	okla	okla	NOUN
taxlaw-2810	607	21	.	.	PUNCT
taxlaw-2810	608	1	stat	stat	PROPN
taxlaw-2810	608	2	.	.	PUNCT
taxlaw-2810	609	1	tit	tit	NOUN
taxlaw-2810	609	2	.	.	PUNCT
taxlaw-2810	610	1	63	63	NUM
taxlaw-2810	610	2	§	§	PROPN
taxlaw-2810	610	3	5053.1(e	5053.1(e	NUM
taxlaw-2810	610	4	)	)	PUNCT
taxlaw-2810	610	5	(	(	PUNCT
taxlaw-2810	610	6	2011	2011	NUM
taxlaw-2810	610	7	)	)	PUNCT
taxlaw-2810	610	8	;	;	PUNCT
taxlaw-2810	610	9	tenn	tenn	PROPN
taxlaw-2810	610	10	.	.	PROPN
taxlaw-2810	610	11	code	code	PROPN
taxlaw-2810	610	12	ann	ann	PROPN
taxlaw-2810	610	13	.	.	PROPN
taxlaw-2810	611	1	4	4	NUM
taxlaw-2810	611	2	-	-	SYM
taxlaw-2810	611	3	18	18	NUM
taxlaw-2810	611	4	-	-	PUNCT
taxlaw-2810	611	5	103(f	103(f	NUM
taxlaw-2810	611	6	)	)	PUNCT
taxlaw-2810	611	7	(	(	PUNCT
taxlaw-2810	611	8	2011	2011	NUM
taxlaw-2810	611	9	)	)	PUNCT
taxlaw-2810	611	10	;	;	PUNCT
taxlaw-2810	611	11	va	va	PROPN
taxlaw-2810	611	12	.	.	PROPN
taxlaw-2810	611	13	code	code	PROPN
taxlaw-2810	611	14	ann	ann	PROPN
taxlaw-2810	611	15	.	.	PUNCT
taxlaw-2810	612	1	§	§	PROPN
taxlaw-2810	612	2	8.01	8.01	NUM
taxlaw-2810	612	3	-	-	PUNCT
taxlaw-2810	612	4	216.3(d	216.3(d	NUM
taxlaw-2810	612	5	)	)	PUNCT
taxlaw-2810	612	6	(	(	PUNCT
taxlaw-2810	612	7	2011	2011	NUM
taxlaw-2810	612	8	)	)	PUNCT
taxlaw-2810	612	9	.	.	PUNCT
taxlaw-2810	613	1	for	for	ADP
taxlaw-2810	613	2	policy	policy	NOUN
taxlaw-2810	613	3	arguments	argument	NOUN
taxlaw-2810	613	4	favoring	favor	VERB
taxlaw-2810	613	5	qui	qui	X
taxlaw-2810	613	6	tam	tam	PROPN
taxlaw-2810	613	7	tax	tax	NOUN
taxlaw-2810	613	8	fraud	fraud	NOUN
taxlaw-2810	613	9	actions	action	NOUN
taxlaw-2810	613	10	,	,	PUNCT
taxlaw-2810	613	11	see	see	VERB
taxlaw-2810	613	12	dennis	dennis	PROPN
taxlaw-2810	613	13	j.	j.	PROPN
taxlaw-2810	613	14	ventry	ventry	PROPN
taxlaw-2810	613	15	jr	jr	PROPN
taxlaw-2810	613	16	.	.	PROPN
taxlaw-2810	613	17	,	,	PUNCT
taxlaw-2810	613	18	whistleblowers	whistleblower	NOUN
taxlaw-2810	613	19	and	and	CCONJ
taxlaw-2810	613	20	qui	qui	X
taxlaw-2810	613	21	tam	tam	X
taxlaw-2810	613	22	for	for	ADP
taxlaw-2810	613	23	tax	tax	NOUN
taxlaw-2810	613	24	,	,	PUNCT
taxlaw-2810	613	25	61	61	NUM
taxlaw-2810	613	26	tax	tax	NOUN
taxlaw-2810	613	27	law	law	NOUN
taxlaw-2810	613	28	.	.	PUNCT
taxlaw-2810	614	1	357	357	NUM
taxlaw-2810	614	2	(	(	PUNCT
taxlaw-2810	614	3	2008	2008	NUM
taxlaw-2810	614	4	)	)	PUNCT
taxlaw-2810	614	5	.	.	PUNCT
taxlaw-2810	615	1	86	86	NUM
taxlaw-2810	615	2	act	act	NOUN
taxlaw-2810	615	3	of	of	ADP
taxlaw-2810	615	4	may	may	PROPN
taxlaw-2810	615	5	1	1	NUM
taxlaw-2810	615	6	,	,	PUNCT
taxlaw-2810	615	7	2002	2002	NUM
taxlaw-2810	615	8	,	,	PUNCT
taxlaw-2810	615	9	ch	ch	NOUN
taxlaw-2810	615	10	.	.	PROPN
taxlaw-2810	615	11	2002	2002	NUM
taxlaw-2810	615	12	-	-	SYM
taxlaw-2810	615	13	218	218	NUM
taxlaw-2810	615	14	,	,	PUNCT
taxlaw-2810	615	15	§	§	PROPN
taxlaw-2810	615	16	37	37	NUM
taxlaw-2810	615	17	,	,	PUNCT
taxlaw-2810	615	18	2002	2002	NUM
taxlaw-2810	615	19	fla	fla	NOUN
taxlaw-2810	615	20	.	.	PUNCT
taxlaw-2810	616	1	laws	law	NOUN
taxlaw-2810	616	2	1510	1510	NUM
taxlaw-2810	616	3	,	,	PUNCT
taxlaw-2810	616	4	1558	1558	NUM
taxlaw-2810	616	5	(	(	PUNCT
taxlaw-2810	616	6	codified	codify	VERB
taxlaw-2810	616	7	at	at	ADP
taxlaw-2810	616	8	fla	fla	PROPN
taxlaw-2810	616	9	.	.	PUNCT
taxlaw-2810	617	1	stat	stat	PROPN
taxlaw-2810	617	2	.	.	PUNCT
taxlaw-2810	618	1	§	§	PROPN
taxlaw-2810	618	2	213.30(3	213.30(3	NUM
taxlaw-2810	618	3	)	)	PUNCT
taxlaw-2810	618	4	(	(	PUNCT
taxlaw-2810	618	5	2011	2011	NUM
taxlaw-2810	618	6	)	)	PUNCT
taxlaw-2810	618	7	)	)	PUNCT
taxlaw-2810	618	8	.	.	PUNCT
taxlaw-2810	619	1	the	the	DET
taxlaw-2810	619	2	provision	provision	NOUN
taxlaw-2810	619	3	was	be	AUX
taxlaw-2810	619	4	introduced	introduce	VERB
taxlaw-2810	619	5	as	as	ADP
taxlaw-2810	619	6	an	an	DET
taxlaw-2810	619	7	amendment	amendment	NOUN
taxlaw-2810	619	8	to	to	ADP
taxlaw-2810	619	9	florida	florida	PROPN
taxlaw-2810	619	10	senate	senate	PROPN
taxlaw-2810	619	11	bill	bill	PROPN
taxlaw-2810	619	12	426	426	NUM
taxlaw-2810	619	13	.	.	PUNCT
taxlaw-2810	620	1	see	see	VERB
taxlaw-2810	620	2	h.	h.	PROPN
taxlaw-2810	620	3	amendment	amendment	PROPN
taxlaw-2810	620	4	042761	042761	NUM
taxlaw-2810	620	5	,	,	PUNCT
taxlaw-2810	620	6	at	at	ADP
taxlaw-2810	620	7	83	83	NUM
taxlaw-2810	620	8	(	(	PUNCT
taxlaw-2810	620	9	filed	file	VERB
taxlaw-2810	620	10	march	march	PROPN
taxlaw-2810	620	11	14	14	NUM
taxlaw-2810	620	12	,	,	PUNCT
taxlaw-2810	620	13	2002	2002	NUM
taxlaw-2810	620	14	)	)	PUNCT
taxlaw-2810	620	15	;	;	PUNCT
taxlaw-2810	621	1	s.	s.	PROPN
taxlaw-2810	621	2	426e2	426e2	NUM
taxlaw-2810	621	3	,	,	PUNCT
taxlaw-2810	621	4	§	§	PROPN
taxlaw-2810	621	5	37	37	NUM
taxlaw-2810	621	6	,	,	PUNCT
taxlaw-2810	621	7	at	at	ADP
taxlaw-2810	621	8	90	90	NUM
taxlaw-2810	621	9	-	-	PUNCT
taxlaw-2810	621	10	91	91	NUM
taxlaw-2810	621	11	,	,	PUNCT
taxlaw-2810	621	12	2002	2002	NUM
taxlaw-2810	621	13	leg	leg	NOUN
taxlaw-2810	621	14	.	.	PROPN
taxlaw-2810	621	15	,	,	PUNCT
taxlaw-2810	621	16	reg	reg	PROPN
taxlaw-2810	621	17	.	.	PUNCT
taxlaw-2810	621	18	sess	sess	PROPN
taxlaw-2810	621	19	.	.	PUNCT
taxlaw-2810	622	1	(	(	PUNCT
taxlaw-2810	622	2	fla	fla	PROPN
taxlaw-2810	622	3	.	.	PUNCT
taxlaw-2810	622	4	2002	2002	NUM
taxlaw-2810	622	5	)	)	PUNCT
taxlaw-2810	623	1	(	(	PUNCT
taxlaw-2810	623	2	introduced	introduce	VERB
taxlaw-2810	623	3	march	march	PROPN
taxlaw-2810	623	4	23	23	NUM
taxlaw-2810	623	5	,	,	PUNCT
taxlaw-2810	623	6	2002	2002	NUM
taxlaw-2810	623	7	)	)	PUNCT
taxlaw-2810	623	8	.	.	PUNCT
taxlaw-2810	624	1	almost	almost	ADV
taxlaw-2810	624	2	a	a	DET
taxlaw-2810	624	3	year	year	NOUN
taxlaw-2810	624	4	earlier	early	ADV
taxlaw-2810	624	5	,	,	PUNCT
taxlaw-2810	624	6	a	a	DET
taxlaw-2810	624	7	florida	florida	PROPN
taxlaw-2810	624	8	court	court	NOUN
taxlaw-2810	624	9	had	have	AUX
taxlaw-2810	624	10	dismissed	dismiss	VERB
taxlaw-2810	624	11	on	on	ADP
taxlaw-2810	624	12	procedural	procedural	ADJ
taxlaw-2810	624	13	grounds	ground	NOUN
taxlaw-2810	624	14	a	a	DET
taxlaw-2810	624	15	fca	fca	PROPN
taxlaw-2810	624	16	qui	qui	X
taxlaw-2810	624	17	tam	tam	PROPN
taxlaw-2810	624	18	tax	tax	PROPN
taxlaw-2810	624	19	fraud	fraud	NOUN
taxlaw-2810	624	20	suit	suit	NOUN
taxlaw-2810	624	21	filed	file	VERB
taxlaw-2810	624	22	against	against	ADP
taxlaw-2810	624	23	west	west	PROPN
taxlaw-2810	624	24	palm	palm	PROPN
taxlaw-2810	624	25	beach	beach	PROPN
taxlaw-2810	624	26	condominium	condominium	NOUN
taxlaw-2810	624	27	owners	owner	NOUN
taxlaw-2810	624	28	.	.	PUNCT
taxlaw-2810	625	1	see	see	VERB
taxlaw-2810	625	2	joe	joe	PROPN
taxlaw-2810	625	3	kollin	kollin	PROPN
taxlaw-2810	625	4	,	,	PUNCT
taxlaw-2810	625	5	132	132	NUM
taxlaw-2810	625	6	columbia	columbia	PROPN
taxlaw-2810	625	7	journal	journal	PROPN
taxlaw-2810	625	8	of	of	ADP
taxlaw-2810	625	9	tax	tax	NOUN
taxlaw-2810	625	10	law	law	NOUN
taxlaw-2810	626	1	[	[	X
taxlaw-2810	626	2	vol.3:113	vol.3:113	PROPN
taxlaw-2810	626	3	the	the	DET
taxlaw-2810	626	4	remaining	remain	VERB
taxlaw-2810	626	5	six	six	NUM
taxlaw-2810	626	6	states	state	NOUN
taxlaw-2810	626	7	have	have	AUX
taxlaw-2810	626	8	fcas	fca	VERB
taxlaw-2810	626	9	with	with	ADP
taxlaw-2810	626	10	provisions	provision	NOUN
taxlaw-2810	626	11	that	that	PRON
taxlaw-2810	626	12	can	can	AUX
taxlaw-2810	626	13	be	be	AUX
taxlaw-2810	626	14	read	read	VERB
taxlaw-2810	626	15	to	to	PART
taxlaw-2810	626	16	cover	cover	VERB
taxlaw-2810	626	17	tax	tax	NOUN
taxlaw-2810	626	18	claims	claim	NOUN
taxlaw-2810	626	19	,	,	PUNCT
taxlaw-2810	626	20	87	87	NUM
taxlaw-2810	626	21	but	but	CCONJ
taxlaw-2810	626	22	most	most	ADJ
taxlaw-2810	626	23	of	of	ADP
taxlaw-2810	626	24	these	these	PRON
taxlaw-2810	626	25	impose	impose	VERB
taxlaw-2810	626	26	substantial	substantial	ADJ
taxlaw-2810	626	27	restrictions	restriction	NOUN
taxlaw-2810	626	28	.	.	PUNCT
taxlaw-2810	627	1	illinois	illinois	PROPN
taxlaw-2810	627	2	and	and	CCONJ
taxlaw-2810	627	3	indiana	indiana	PROPN
taxlaw-2810	627	4	exclude	exclude	VERB
taxlaw-2810	627	5	claims	claim	NOUN
taxlaw-2810	627	6	under	under	ADP
taxlaw-2810	627	7	their	their	PRON
taxlaw-2810	627	8	fcas	fca	NOUN
taxlaw-2810	627	9	based	base	VERB
taxlaw-2810	627	10	on	on	ADP
taxlaw-2810	627	11	their	their	PRON
taxlaw-2810	627	12	state	state	NOUN
taxlaw-2810	627	13	income	income	NOUN
taxlaw-2810	627	14	tax	tax	NOUN
taxlaw-2810	627	15	obligations	obligation	NOUN
taxlaw-2810	627	16	.	.	PUNCT
taxlaw-2810	628	1	88	88	NUM
taxlaw-2810	628	2	rhode	rhode	PROPN
taxlaw-2810	628	3	island	island	NOUN
taxlaw-2810	628	4	's	's	PART
taxlaw-2810	628	5	fca	fca	PROPN
taxlaw-2810	628	6	excludes	exclude	VERB
taxlaw-2810	628	7	claims	claim	NOUN
taxlaw-2810	628	8	based	base	VERB
taxlaw-2810	628	9	on	on	ADP
taxlaw-2810	628	10	its	its	PRON
taxlaw-2810	628	11	personal	personal	ADJ
taxlaw-2810	628	12	income	income	NOUN
taxlaw-2810	628	13	tax	tax	NOUN
taxlaw-2810	628	14	,	,	PUNCT
taxlaw-2810	628	15	89	89	NUM
taxlaw-2810	629	1	but	but	CCONJ
taxlaw-2810	629	2	it	it	PRON
taxlaw-2810	629	3	does	do	AUX
taxlaw-2810	629	4	not	not	PART
taxlaw-2810	629	5	restrict	restrict	VERB
taxlaw-2810	629	6	claims	claim	NOUN
taxlaw-2810	629	7	based	base	VERB
taxlaw-2810	629	8	on	on	ADP
taxlaw-2810	629	9	its	its	PRON
taxlaw-2810	629	10	business	business	NOUN
taxlaw-2810	629	11	income	income	NOUN
taxlaw-2810	629	12	tax	tax	NOUN
taxlaw-2810	629	13	obligations	obligation	NOUN
taxlaw-2810	629	14	.	.	PUNCT
taxlaw-2810	630	1	90	90	NUM
taxlaw-2810	630	2	new	new	PROPN
taxlaw-2810	630	3	york	york	PROPN
taxlaw-2810	630	4	's	's	PART
taxlaw-2810	630	5	fca	fca	PROPN
taxlaw-2810	630	6	sets	set	VERB
taxlaw-2810	630	7	high	high	ADJ
taxlaw-2810	630	8	defendant	defendant	NOUN
taxlaw-2810	630	9	income	income	NOUN
taxlaw-2810	630	10	and	and	CCONJ
taxlaw-2810	630	11	damage	damage	NOUN
taxlaw-2810	630	12	threshold	threshold	NOUN
taxlaw-2810	630	13	for	for	ADP
taxlaw-2810	630	14	tax	tax	NOUN
taxlaw-2810	630	15	fraud	fraud	NOUN
taxlaw-2810	630	16	claims	claim	VERB
taxlaw-2810	630	17	.	.	PUNCT
taxlaw-2810	631	1	91	91	NUM
taxlaw-2810	632	1	although	although	SCONJ
taxlaw-2810	632	2	nevada	nevada	PROPN
taxlaw-2810	632	3	's	's	PART
taxlaw-2810	632	4	fca	fca	PROPN
taxlaw-2810	632	5	does	do	AUX
taxlaw-2810	632	6	not	not	PART
taxlaw-2810	632	7	exclude	exclude	VERB
taxlaw-2810	632	8	tax	tax	NOUN
taxlaw-2810	632	9	obligations	obligation	NOUN
taxlaw-2810	632	10	,	,	PUNCT
taxlaw-2810	632	11	nevada	nevada	PROPN
taxlaw-2810	632	12	has	have	VERB
taxlaw-2810	632	13	no	no	DET
taxlaw-2810	632	14	state	state	NOUN
taxlaw-2810	632	15	income	income	NOUN
taxlaw-2810	632	16	tax	tax	NOUN
taxlaw-2810	632	17	.	.	PUNCT
taxlaw-2810	633	1	in	in	ADP
taxlaw-2810	633	2	contrast	contrast	NOUN
taxlaw-2810	633	3	,	,	PUNCT
taxlaw-2810	633	4	delaware	delaware	PROPN
taxlaw-2810	633	5	,	,	PUNCT
taxlaw-2810	633	6	which	which	PRON
taxlaw-2810	633	7	taxes	tax	VERB
taxlaw-2810	633	8	personal	personal	ADJ
taxlaw-2810	633	9	and	and	CCONJ
taxlaw-2810	633	10	corporate	corporate	ADJ
taxlaw-2810	633	11	income	income	NOUN
taxlaw-2810	633	12	,	,	PUNCT
taxlaw-2810	633	13	92	92	NUM
taxlaw-2810	633	14	has	have	VERB
taxlaw-2810	633	15	an	an	DET
taxlaw-2810	633	16	fca	fca	PROPN
taxlaw-2810	633	17	that	that	PRON
taxlaw-2810	633	18	does	do	AUX
taxlaw-2810	633	19	not	not	PART
taxlaw-2810	633	20	restrict	restrict	VERB
taxlaw-2810	633	21	tax	tax	NOUN
taxlaw-2810	633	22	fraud	fraud	NOUN
taxlaw-2810	633	23	claims	claim	NOUN
taxlaw-2810	633	24	in	in	ADP
taxlaw-2810	633	25	any	any	DET
taxlaw-2810	633	26	way	way	NOUN
taxlaw-2810	633	27	.	.	PUNCT
taxlaw-2810	634	1	iv	iv	X
taxlaw-2810	634	2	.	.	PUNCT
taxlaw-2810	635	1	the	the	DET
taxlaw-2810	635	2	decision	decision	NOUN
taxlaw-2810	635	3	to	to	PART
taxlaw-2810	635	4	inform	inform	VERB
taxlaw-2810	635	5	even	even	ADV
taxlaw-2810	635	6	if	if	SCONJ
taxlaw-2810	635	7	courts	court	NOUN
taxlaw-2810	635	8	and	and	CCONJ
taxlaw-2810	635	9	tax	tax	NOUN
taxlaw-2810	635	10	authorities	authority	NOUN
taxlaw-2810	635	11	agree	agree	VERB
taxlaw-2810	635	12	that	that	SCONJ
taxlaw-2810	635	13	employers	employer	NOUN
taxlaw-2810	635	14	incur	incur	VERB
taxlaw-2810	635	15	tax	tax	NOUN
taxlaw-2810	635	16	liability	liability	NOUN
taxlaw-2810	635	17	for	for	ADP
taxlaw-2810	635	18	wage	wage	NOUN
taxlaw-2810	635	19	underpayment	underpayment	NOUN
taxlaw-2810	635	20	as	as	SCONJ
taxlaw-2810	635	21	discussed	discuss	VERB
taxlaw-2810	635	22	above	above	ADV
taxlaw-2810	635	23	,	,	PUNCT
taxlaw-2810	635	24	only	only	ADV
taxlaw-2810	635	25	empirical	empirical	ADJ
taxlaw-2810	635	26	research	research	NOUN
taxlaw-2810	635	27	can	can	AUX
taxlaw-2810	635	28	show	show	VERB
taxlaw-2810	635	29	how	how	SCONJ
taxlaw-2810	635	30	much	much	ADJ
taxlaw-2810	635	31	such	such	ADJ
taxlaw-2810	635	32	liability	liability	NOUN
taxlaw-2810	635	33	would	would	AUX
taxlaw-2810	635	34	in	in	ADP
taxlaw-2810	635	35	fact	fact	NOUN
taxlaw-2810	635	36	deter	deter	VERB
taxlaw-2810	635	37	employer	employer	NOUN
taxlaw-2810	635	38	wage	wage	NOUN
taxlaw-2810	635	39	underpayment	underpayment	NOUN
taxlaw-2810	635	40	or	or	CCONJ
taxlaw-2810	635	41	otherwise	otherwise	ADV
taxlaw-2810	635	42	affect	affect	VERB
taxlaw-2810	635	43	worker	worker	NOUN
taxlaw-2810	635	44	or	or	CCONJ
taxlaw-2810	635	45	employer	employer	NOUN
taxlaw-2810	635	46	behavior	behavior	NOUN
taxlaw-2810	635	47	.	.	PUNCT
taxlaw-2810	636	1	to	to	PART
taxlaw-2810	636	2	advance	advance	VERB
taxlaw-2810	636	3	such	such	ADJ
taxlaw-2810	636	4	research	research	NOUN
taxlaw-2810	636	5	,	,	PUNCT
taxlaw-2810	636	6	this	this	DET
taxlaw-2810	636	7	part	part	NOUN
taxlaw-2810	636	8	,	,	PUNCT
taxlaw-2810	636	9	drawing	draw	VERB
taxlaw-2810	636	10	on	on	ADP
taxlaw-2810	636	11	the	the	DET
taxlaw-2810	636	12	theoretical	theoretical	ADJ
taxlaw-2810	636	13	literature	literature	NOUN
taxlaw-2810	636	14	on	on	ADP
taxlaw-2810	636	15	the	the	DET
taxlaw-2810	636	16	law	law	NOUN
taxlaw-2810	636	17	enforcement	enforcement	NOUN
taxlaw-2810	636	18	uses	use	NOUN
taxlaw-2810	636	19	of	of	ADP
taxlaw-2810	636	20	bounties	bounty	NOUN
taxlaw-2810	636	21	and	and	CCONJ
taxlaw-2810	636	22	rewards	reward	NOUN
taxlaw-2810	636	23	,	,	PUNCT
taxlaw-2810	636	24	93	93	NUM
taxlaw-2810	636	25	identifies	identify	VERB
taxlaw-2810	636	26	major	major	ADJ
taxlaw-2810	636	27	benefits	benefit	NOUN
taxlaw-2810	636	28	and	and	CCONJ
taxlaw-2810	636	29	costs	cost	NOUN
taxlaw-2810	636	30	that	that	PRON
taxlaw-2810	636	31	might	might	AUX
taxlaw-2810	636	32	influence	influence	VERB
taxlaw-2810	636	33	a	a	DET
taxlaw-2810	636	34	worker	worker	NOUN
taxlaw-2810	636	35	to	to	PART
taxlaw-2810	636	36	decide	decide	VERB
taxlaw-2810	636	37	to	to	PART
taxlaw-2810	636	38	inform	inform	VERB
taxlaw-2810	636	39	the	the	DET
taxlaw-2810	636	40	tax	tax	NOUN
taxlaw-2810	636	41	agency	agency	NOUN
taxlaw-2810	636	42	about	about	ADP
taxlaw-2810	636	43	the	the	DET
taxlaw-2810	636	44	employer	employer	NOUN
taxlaw-2810	636	45	’s	’s	PART
taxlaw-2810	636	46	wage	wage	NOUN
taxlaw-2810	636	47	underpayment	underpayment	NOUN
taxlaw-2810	636	48	(	(	PUNCT
taxlaw-2810	636	49	by	by	ADP
taxlaw-2810	636	50	the	the	DET
taxlaw-2810	636	51	methods	method	NOUN
taxlaw-2810	636	52	described	describe	VERB
taxlaw-2810	636	53	above	above	ADP
taxlaw-2810	636	54	)	)	PUNCT
taxlaw-2810	636	55	,	,	PUNCT
taxlaw-2810	636	56	assuming	assume	VERB
taxlaw-2810	636	57	that	that	SCONJ
taxlaw-2810	636	58	the	the	DET
taxlaw-2810	636	59	worker	worker	NOUN
taxlaw-2810	636	60	will	will	AUX
taxlaw-2810	636	61	do	do	VERB
taxlaw-2810	636	62	so	so	ADV
taxlaw-2810	636	63	if	if	SCONJ
taxlaw-2810	636	64	and	and	CCONJ
taxlaw-2810	636	65	only	only	ADV
taxlaw-2810	636	66	if	if	SCONJ
taxlaw-2810	636	67	the	the	DET
taxlaw-2810	636	68	expected	expect	VERB
taxlaw-2810	636	69	benefits	benefit	NOUN
taxlaw-2810	636	70	exceeds	exceed	VERB
taxlaw-2810	636	71	its	its	PRON
taxlaw-2810	636	72	expected	expect	VERB
taxlaw-2810	636	73	costs	cost	NOUN
taxlaw-2810	636	74	.	.	PUNCT
taxlaw-2810	637	1	an	an	DET
taxlaw-2810	637	2	alternative	alternative	ADJ
taxlaw-2810	637	3	exposition	exposition	NOUN
taxlaw-2810	637	4	appears	appear	VERB
taxlaw-2810	637	5	in	in	ADP
taxlaw-2810	637	6	the	the	DET
taxlaw-2810	637	7	appendix	appendix	NOUN
taxlaw-2810	637	8	.	.	PUNCT
taxlaw-2810	638	1	a.	a.	NOUN
taxlaw-2810	638	2	benefits	benefit	VERB
taxlaw-2810	638	3	two	two	NUM
taxlaw-2810	638	4	important	important	ADJ
taxlaw-2810	638	5	influences	influence	NOUN
taxlaw-2810	638	6	in	in	ADP
taxlaw-2810	638	7	favor	favor	NOUN
taxlaw-2810	638	8	of	of	ADP
taxlaw-2810	638	9	becoming	become	VERB
taxlaw-2810	638	10	a	a	DET
taxlaw-2810	638	11	tax	tax	NOUN
taxlaw-2810	638	12	informant	informant	NOUN
taxlaw-2810	638	13	are	be	AUX
taxlaw-2810	638	14	the	the	DET
taxlaw-2810	638	15	expected	expect	VERB
taxlaw-2810	638	16	informant	informant	NOUN
taxlaw-2810	638	17	reward	reward	NOUN
taxlaw-2810	638	18	and	and	CCONJ
taxlaw-2810	638	19	any	any	DET
taxlaw-2810	638	20	emotional	emotional	ADJ
taxlaw-2810	638	21	satisfaction	satisfaction	NOUN
taxlaw-2810	638	22	from	from	ADP
taxlaw-2810	638	23	facilitating	facilitate	VERB
taxlaw-2810	638	24	tax	tax	NOUN
taxlaw-2810	638	25	recovery	recovery	NOUN
taxlaw-2810	638	26	(	(	PUNCT
taxlaw-2810	638	27	e.g.	e.g.	ADV
taxlaw-2810	638	28	,	,	PUNCT
taxlaw-2810	638	29	revenge	revenge	NOUN
taxlaw-2810	638	30	savored	savored	ADJ
taxlaw-2810	638	31	,	,	PUNCT
taxlaw-2810	638	32	conscience	conscience	NOUN
taxlaw-2810	638	33	eased	ease	VERB
taxlaw-2810	638	34	)	)	PUNCT
taxlaw-2810	638	35	.	.	PUNCT
taxlaw-2810	639	1	as	as	SCONJ
taxlaw-2810	639	2	noted	note	VERB
taxlaw-2810	639	3	in	in	ADP
taxlaw-2810	639	4	table	table	NOUN
taxlaw-2810	639	5	1	1	NUM
taxlaw-2810	639	6	,	,	PUNCT
taxlaw-2810	639	7	most	most	ADJ
taxlaw-2810	639	8	tax	tax	NOUN
taxlaw-2810	639	9	informant	informant	NOUN
taxlaw-2810	639	10	rewards	reward	NOUN
taxlaw-2810	639	11	are	be	AUX
taxlaw-2810	639	12	some	some	DET
taxlaw-2810	639	13	fraction	fraction	NOUN
taxlaw-2810	639	14	of	of	ADP
taxlaw-2810	639	15	the	the	DET
taxlaw-2810	639	16	total	total	ADJ
taxlaw-2810	639	17	tax	tax	NOUN
taxlaw-2810	639	18	recovery	recovery	NOUN
taxlaw-2810	639	19	facilitated	facilitate	VERB
taxlaw-2810	639	20	by	by	ADP
taxlaw-2810	639	21	the	the	DET
taxlaw-2810	639	22	informant	informant	NOUN
taxlaw-2810	639	23	's	's	PART
taxlaw-2810	639	24	assistance	assistance	NOUN
taxlaw-2810	639	25	,	,	PUNCT
taxlaw-2810	639	26	often	often	ADV
taxlaw-2810	639	27	the	the	DET
taxlaw-2810	639	28	tax	tax	NOUN
taxlaw-2810	639	29	owed	owe	VERB
taxlaw-2810	639	30	plus	plus	CCONJ
taxlaw-2810	639	31	penalties	penalty	NOUN
taxlaw-2810	639	32	.	.	PUNCT
taxlaw-2810	640	1	in	in	ADP
taxlaw-2810	640	2	theory	theory	NOUN
taxlaw-2810	640	3	,	,	PUNCT
taxlaw-2810	640	4	the	the	DET
taxlaw-2810	640	5	fact	fact	NOUN
taxlaw-2810	640	6	or	or	CCONJ
taxlaw-2810	640	7	amount	amount	NOUN
taxlaw-2810	640	8	of	of	ADP
taxlaw-2810	640	9	reward	reward	NOUN
taxlaw-2810	640	10	varies	vary	VERB
taxlaw-2810	640	11	by	by	ADP
taxlaw-2810	640	12	enforcement	enforcement	NOUN
taxlaw-2810	640	13	mechanism	mechanism	NOUN
taxlaw-2810	640	14	.	.	PUNCT
taxlaw-2810	641	1	for	for	ADP
taxlaw-2810	641	2	simply	simply	ADV
taxlaw-2810	641	3	sending	send	VERB
taxlaw-2810	641	4	a	a	DET
taxlaw-2810	641	5	letter	letter	NOUN
taxlaw-2810	641	6	to	to	ADP
taxlaw-2810	641	7	the	the	DET
taxlaw-2810	641	8	tax	tax	NOUN
taxlaw-2810	641	9	authority	authority	NOUN
taxlaw-2810	641	10	,	,	PUNCT
taxlaw-2810	641	11	of	of	ADP
taxlaw-2810	641	12	course	course	NOUN
taxlaw-2810	641	13	,	,	PUNCT
taxlaw-2810	641	14	the	the	DET
taxlaw-2810	641	15	expected	expect	VERB
taxlaw-2810	641	16	money	money	NOUN
taxlaw-2810	641	17	reward	reward	NOUN
taxlaw-2810	641	18	is	be	AUX
taxlaw-2810	641	19	zero	zero	NUM
taxlaw-2810	641	20	.	.	PUNCT
taxlaw-2810	642	1	this	this	PRON
taxlaw-2810	642	2	implies	imply	VERB
taxlaw-2810	642	3	that	that	SCONJ
taxlaw-2810	642	4	for	for	ADP
taxlaw-2810	642	5	those	those	DET
taxlaw-2810	642	6	workers	worker	NOUN
taxlaw-2810	642	7	who	who	PRON
taxlaw-2810	642	8	actually	actually	ADV
taxlaw-2810	642	9	pursue	pursue	VERB
taxlaw-2810	642	10	those	those	DET
taxlaw-2810	642	11	avenues	avenue	NOUN
taxlaw-2810	642	12	,	,	PUNCT
taxlaw-2810	642	13	the	the	DET
taxlaw-2810	642	14	emotional	emotional	ADJ
taxlaw-2810	642	15	satisfaction	satisfaction	NOUN
taxlaw-2810	642	16	of	of	ADP
taxlaw-2810	642	17	facilitating	facilitate	VERB
taxlaw-2810	642	18	recovery	recovery	NOUN
taxlaw-2810	642	19	exceeds	exceed	VERB
taxlaw-2810	642	20	the	the	DET
taxlaw-2810	642	21	expected	expect	VERB
taxlaw-2810	642	22	costs	cost	NOUN
taxlaw-2810	642	23	of	of	ADP
taxlaw-2810	642	24	informing	inform	VERB
taxlaw-2810	642	25	.	.	PUNCT
taxlaw-2810	643	1	moreover	moreover	ADV
taxlaw-2810	643	2	,	,	PUNCT
taxlaw-2810	643	3	in	in	ADP
taxlaw-2810	643	4	qui	qui	X
taxlaw-2810	643	5	tam	tam	PROPN
taxlaw-2810	643	6	fca	fca	PROPN
taxlaw-2810	643	7	actions	action	NOUN
taxlaw-2810	643	8	,	,	PUNCT
taxlaw-2810	643	9	if	if	SCONJ
taxlaw-2810	643	10	we	we	PRON
taxlaw-2810	643	11	treat	treat	VERB
taxlaw-2810	643	12	the	the	DET
taxlaw-2810	643	13	probability	probability	NOUN
taxlaw-2810	643	14	of	of	ADP
taxlaw-2810	643	15	successful	successful	ADJ
taxlaw-2810	643	16	recovery	recovery	NOUN
taxlaw-2810	643	17	as	as	ADP
taxlaw-2810	643	18	the	the	DET
taxlaw-2810	643	19	probability	probability	NOUN
taxlaw-2810	643	20	that	that	SCONJ
taxlaw-2810	643	21	the	the	DET
taxlaw-2810	643	22	qui	qui	X
taxlaw-2810	643	23	tam	tam	PROPN
taxlaw-2810	643	24	plaintiffs	plaintiff	NOUN
taxlaw-2810	643	25	will	will	AUX
taxlaw-2810	643	26	successfully	successfully	ADV
taxlaw-2810	643	27	recover	recover	VERB
taxlaw-2810	643	28	the	the	DET
taxlaw-2810	643	29	taxes	taxis	NOUN
taxlaw-2810	643	30	and	and	CCONJ
taxlaw-2810	643	31	penalties	penalty	NOUN
taxlaw-2810	643	32	owed	owe	VERB
taxlaw-2810	643	33	in	in	ADP
taxlaw-2810	643	34	a	a	DET
taxlaw-2810	643	35	court	court	NOUN
taxlaw-2810	643	36	judgment	judgment	NOUN
taxlaw-2810	643	37	,	,	PUNCT
taxlaw-2810	643	38	tax	tax	NOUN
taxlaw-2810	643	39	officials	official	NOUN
taxlaw-2810	643	40	control	control	VERB
taxlaw-2810	643	41	the	the	DET
taxlaw-2810	643	42	size	size	NOUN
taxlaw-2810	643	43	of	of	ADP
taxlaw-2810	643	44	the	the	DET
taxlaw-2810	643	45	expected	expect	VERB
taxlaw-2810	643	46	informant	informant	NOUN
taxlaw-2810	643	47	bounty	bounty	NOUN
taxlaw-2810	643	48	only	only	ADV
taxlaw-2810	643	49	by	by	ADP
taxlaw-2810	643	50	their	their	PRON
taxlaw-2810	643	51	decision	decision	NOUN
taxlaw-2810	643	52	to	to	PART
taxlaw-2810	643	53	take	take	VERB
taxlaw-2810	643	54	control	control	NOUN
taxlaw-2810	643	55	of	of	ADP
taxlaw-2810	643	56	the	the	DET
taxlaw-2810	643	57	fca	fca	PROPN
taxlaw-2810	643	58	lawsuit	lawsuit	NOUN
taxlaw-2810	643	59	.	.	PUNCT
taxlaw-2810	644	1	for	for	ADP
taxlaw-2810	644	2	example	example	NOUN
taxlaw-2810	644	3	,	,	PUNCT
taxlaw-2810	644	4	judge	judge	NOUN
taxlaw-2810	644	5	tosses	toss	VERB
taxlaw-2810	644	6	suit	suit	NOUN
taxlaw-2810	644	7	on	on	ADP
taxlaw-2810	644	8	unpaid	unpaid	ADJ
taxlaw-2810	644	9	taxes	taxis	NOUN
taxlaw-2810	644	10	,	,	PUNCT
taxlaw-2810	644	11	s.	s.	PROPN
taxlaw-2810	644	12	fla	fla	PROPN
taxlaw-2810	644	13	.	.	PUNCT
taxlaw-2810	645	1	sun	sun	NOUN
taxlaw-2810	645	2	-	-	PUNCT
taxlaw-2810	645	3	sentinel	sentinel	NOUN
taxlaw-2810	645	4	,	,	PUNCT
taxlaw-2810	645	5	april	april	PROPN
taxlaw-2810	645	6	4	4	NUM
taxlaw-2810	645	7	,	,	PUNCT
taxlaw-2810	645	8	2001	2001	NUM
taxlaw-2810	645	9	,	,	PUNCT
taxlaw-2810	645	10	at	at	ADP
taxlaw-2810	645	11	1b	1b	NUM
taxlaw-2810	645	12	;	;	PUNCT
taxlaw-2810	645	13	joe	joe	PROPN
taxlaw-2810	645	14	kollin	kollin	PROPN
taxlaw-2810	645	15	,	,	PUNCT
taxlaw-2810	645	16	for	for	ADP
taxlaw-2810	645	17	-	-	PUNCT
taxlaw-2810	645	18	profit	profit	NOUN
taxlaw-2810	645	19	company	company	NOUN
taxlaw-2810	645	20	rebuffed	rebuff	VERB
taxlaw-2810	645	21	in	in	ADP
taxlaw-2810	645	22	lawsuit	lawsuit	NOUN
taxlaw-2810	645	23	,	,	PUNCT
taxlaw-2810	645	24	s.	s.	PROPN
taxlaw-2810	645	25	fla	fla	PROPN
taxlaw-2810	645	26	.	.	PUNCT
taxlaw-2810	646	1	sun	sun	NOUN
taxlaw-2810	646	2	-	-	PUNCT
taxlaw-2810	646	3	sentinel	sentinel	NOUN
taxlaw-2810	646	4	,	,	PUNCT
taxlaw-2810	646	5	jan	jan	PROPN
taxlaw-2810	646	6	.	.	PROPN
taxlaw-2810	646	7	22	22	NUM
taxlaw-2810	646	8	,	,	PUNCT
taxlaw-2810	646	9	2001	2001	NUM
taxlaw-2810	646	10	,	,	PUNCT
taxlaw-2810	646	11	at	at	ADP
taxlaw-2810	646	12	1b	1b	NUM
taxlaw-2810	646	13	.	.	PUNCT
taxlaw-2810	647	1	87	87	NUM
taxlaw-2810	647	2	del	del	PROPN
taxlaw-2810	647	3	.	.	PROPN
taxlaw-2810	647	4	code	code	PROPN
taxlaw-2810	647	5	ann	ann	PROPN
taxlaw-2810	647	6	.	.	PUNCT
taxlaw-2810	647	7	tit	tit	PROPN
taxlaw-2810	647	8	.	.	PROPN
taxlaw-2810	647	9	6	6	NUM
taxlaw-2810	647	10	§	§	PROPN
taxlaw-2810	647	11	1201(a)(7	1201(a)(7	NUM
taxlaw-2810	647	12	)	)	PUNCT
taxlaw-2810	647	13	(	(	PUNCT
taxlaw-2810	647	14	2011	2011	NUM
taxlaw-2810	647	15	)	)	PUNCT
taxlaw-2810	647	16	;	;	PUNCT
taxlaw-2810	647	17	740	740	NUM
taxlaw-2810	647	18	ill	ill	ADJ
taxlaw-2810	647	19	.	.	PUNCT
taxlaw-2810	648	1	comp	comp	PROPN
taxlaw-2810	648	2	.	.	PUNCT
taxlaw-2810	649	1	stat	stat	PROPN
taxlaw-2810	649	2	.	.	PUNCT
taxlaw-2810	650	1	175/3(a)(g	175/3(a)(g	NUM
taxlaw-2810	650	2	)	)	PUNCT
taxlaw-2810	650	3	(	(	PUNCT
taxlaw-2810	650	4	2011	2011	NUM
taxlaw-2810	650	5	)	)	PUNCT
taxlaw-2810	650	6	;	;	PUNCT
taxlaw-2810	651	1	ind	ind	PROPN
taxlaw-2810	651	2	.	.	PUNCT
taxlaw-2810	651	3	code	code	PROPN
taxlaw-2810	651	4	§	§	PROPN
taxlaw-2810	651	5	5	5	NUM
taxlaw-2810	651	6	-	-	SYM
taxlaw-2810	651	7	11	11	NUM
taxlaw-2810	651	8	-	-	SYM
taxlaw-2810	651	9	5.5	5.5	NUM
taxlaw-2810	651	10	-	-	PUNCT
taxlaw-2810	651	11	2(b)(6	2(b)(6	NUM
taxlaw-2810	651	12	)	)	PUNCT
taxlaw-2810	651	13	(	(	PUNCT
taxlaw-2810	651	14	2011	2011	NUM
taxlaw-2810	651	15	)	)	PUNCT
taxlaw-2810	651	16	;	;	PUNCT
taxlaw-2810	651	17	nev	nev	PROPN
taxlaw-2810	651	18	.	.	PROPN
taxlaw-2810	651	19	rev	rev	PROPN
taxlaw-2810	651	20	.	.	PROPN
taxlaw-2810	651	21	stat	stat	PROPN
taxlaw-2810	651	22	.	.	PUNCT
taxlaw-2810	652	1	§	§	PROPN
taxlaw-2810	652	2	357.040(1)(g	357.040(1)(g	NUM
taxlaw-2810	652	3	)	)	PUNCT
taxlaw-2810	652	4	(	(	PUNCT
taxlaw-2810	652	5	2010	2010	NUM
taxlaw-2810	652	6	)	)	PUNCT
taxlaw-2810	652	7	;	;	PUNCT
taxlaw-2810	652	8	n.y	n.y	PROPN
taxlaw-2810	652	9	.	.	PROPN
taxlaw-2810	652	10	state	state	PROPN
taxlaw-2810	652	11	fin	fin	PROPN
taxlaw-2810	652	12	.	.	PUNCT
taxlaw-2810	653	1	law	law	PROPN
taxlaw-2810	653	2	§	§	PROPN
taxlaw-2810	653	3	189(1	189(1	NUM
taxlaw-2810	653	4	)	)	PUNCT
taxlaw-2810	653	5	(	(	PUNCT
taxlaw-2810	653	6	mckinney	mckinney	PROPN
taxlaw-2810	653	7	2011	2011	NUM
taxlaw-2810	653	8	)	)	PUNCT
taxlaw-2810	653	9	;	;	PUNCT
taxlaw-2810	653	10	r.i	r.i	PROPN
taxlaw-2810	653	11	.	.	PROPN
taxlaw-2810	653	12	gen	gen	PROPN
taxlaw-2810	653	13	.	.	PROPN
taxlaw-2810	653	14	laws	law	NOUN
taxlaw-2810	653	15	§	§	PROPN
taxlaw-2810	653	16	9	9	NUM
taxlaw-2810	653	17	-	-	SYM
taxlaw-2810	653	18	1.1	1.1	NUM
taxlaw-2810	653	19	-	-	PUNCT
taxlaw-2810	653	20	3(a)(7	3(a)(7	NUM
taxlaw-2810	653	21	)	)	PUNCT
taxlaw-2810	653	22	(	(	PUNCT
taxlaw-2810	653	23	2011	2011	NUM
taxlaw-2810	653	24	)	)	PUNCT
taxlaw-2810	653	25	.	.	PUNCT
taxlaw-2810	654	1	88	88	NUM
taxlaw-2810	654	2	740	740	NUM
taxlaw-2810	654	3	ill	ill	ADJ
taxlaw-2810	654	4	.	.	PUNCT
taxlaw-2810	655	1	comp	comp	PROPN
taxlaw-2810	655	2	.	.	PUNCT
taxlaw-2810	656	1	stat	stat	PROPN
taxlaw-2810	656	2	.	.	PUNCT
taxlaw-2810	657	1	175/3(c	175/3(c	X
taxlaw-2810	657	2	)	)	PUNCT
taxlaw-2810	657	3	(	(	PUNCT
taxlaw-2810	657	4	2011	2011	NUM
taxlaw-2810	657	5	)	)	PUNCT
taxlaw-2810	658	1	;	;	PUNCT
taxlaw-2810	658	2	ind	ind	PROPN
taxlaw-2810	658	3	.	.	PUNCT
taxlaw-2810	658	4	code	code	PROPN
taxlaw-2810	658	5	§	§	PROPN
taxlaw-2810	658	6	5	5	NUM
taxlaw-2810	658	7	-	-	SYM
taxlaw-2810	658	8	11	11	NUM
taxlaw-2810	658	9	-	-	SYM
taxlaw-2810	658	10	5.5	5.5	NUM
taxlaw-2810	658	11	-	-	PUNCT
taxlaw-2810	658	12	2(a	2(a	NUM
taxlaw-2810	658	13	)	)	PUNCT
taxlaw-2810	658	14	(	(	PUNCT
taxlaw-2810	658	15	2011	2011	NUM
taxlaw-2810	658	16	)	)	PUNCT
taxlaw-2810	658	17	.	.	PUNCT
taxlaw-2810	659	1	89	89	NUM
taxlaw-2810	659	2	r.i	r.i	PROPN
taxlaw-2810	659	3	.	.	PROPN
taxlaw-2810	659	4	gen	gen	PROPN
taxlaw-2810	659	5	.	.	PROPN
taxlaw-2810	659	6	laws	law	NOUN
taxlaw-2810	659	7	§	§	PROPN
taxlaw-2810	659	8	9	9	NUM
taxlaw-2810	659	9	-	-	SYM
taxlaw-2810	659	10	1.1	1.1	NUM
taxlaw-2810	659	11	-	-	PUNCT
taxlaw-2810	659	12	3(d	3(d	NUM
taxlaw-2810	659	13	)	)	PUNCT
taxlaw-2810	659	14	(	(	PUNCT
taxlaw-2810	659	15	2011	2011	NUM
taxlaw-2810	659	16	)	)	PUNCT
taxlaw-2810	659	17	.	.	PUNCT
taxlaw-2810	660	1	90	90	NUM
taxlaw-2810	660	2	r.i	r.i	PROPN
taxlaw-2810	660	3	.	.	PROPN
taxlaw-2810	660	4	gen	gen	PROPN
taxlaw-2810	660	5	.	.	PROPN
taxlaw-2810	660	6	laws	law	NOUN
taxlaw-2810	660	7	.	.	PUNCT
taxlaw-2810	661	1	§	§	PROPN
taxlaw-2810	661	2	§	§	PROPN
taxlaw-2810	661	3	41	41	NUM
taxlaw-2810	661	4	-	-	SYM
taxlaw-2810	661	5	11	11	NUM
taxlaw-2810	661	6	-	-	PUNCT
taxlaw-2810	661	7	11(a)(1	11(a)(1	NUM
taxlaw-2810	661	8	)	)	PUNCT
taxlaw-2810	661	9	,	,	PUNCT
taxlaw-2810	661	10	41	41	NUM
taxlaw-2810	661	11	-	-	SYM
taxlaw-2810	661	12	11	11	NUM
taxlaw-2810	661	13	-	-	SYM
taxlaw-2810	661	14	2(c	2(c	NUM
taxlaw-2810	661	15	)	)	PUNCT
taxlaw-2810	661	16	(	(	PUNCT
taxlaw-2810	661	17	2011	2011	NUM
taxlaw-2810	661	18	)	)	PUNCT
taxlaw-2810	661	19	(	(	PUNCT
taxlaw-2810	661	20	relying	rely	VERB
taxlaw-2810	661	21	on	on	ADP
taxlaw-2810	661	22	federal	federal	ADJ
taxlaw-2810	661	23	income	income	NOUN
taxlaw-2810	661	24	tax	tax	NOUN
taxlaw-2810	661	25	definition	definition	NOUN
taxlaw-2810	661	26	as	as	ADP
taxlaw-2810	661	27	computational	computational	ADJ
taxlaw-2810	661	28	starting	starting	NOUN
taxlaw-2810	661	29	point	point	NOUN
taxlaw-2810	661	30	)	)	PUNCT
taxlaw-2810	661	31	.	.	PUNCT
taxlaw-2810	662	1	91	91	NUM
taxlaw-2810	662	2	n.y	n.y	PROPN
taxlaw-2810	662	3	.	.	PROPN
taxlaw-2810	662	4	state	state	PROPN
taxlaw-2810	662	5	fin	fin	PROPN
taxlaw-2810	662	6	.	.	PUNCT
taxlaw-2810	663	1	law	law	NOUN
taxlaw-2810	663	2	§	§	PROPN
taxlaw-2810	663	3	189(4)(a	189(4)(a	NUM
taxlaw-2810	663	4	)	)	PUNCT
taxlaw-2810	663	5	(	(	PUNCT
taxlaw-2810	663	6	2011	2011	NUM
taxlaw-2810	663	7	)	)	PUNCT
taxlaw-2810	663	8	(	(	PUNCT
taxlaw-2810	663	9	defendant	defendant	NOUN
taxlaw-2810	663	10	's	's	PART
taxlaw-2810	663	11	net	net	ADJ
taxlaw-2810	663	12	income	income	NOUN
taxlaw-2810	663	13	or	or	CCONJ
taxlaw-2810	663	14	sales	sale	NOUN
taxlaw-2810	663	15	must	must	AUX
taxlaw-2810	663	16	be	be	AUX
taxlaw-2810	663	17	more	more	ADJ
taxlaw-2810	663	18	than	than	ADP
taxlaw-2810	663	19	or	or	CCONJ
taxlaw-2810	663	20	equal	equal	ADJ
taxlaw-2810	663	21	to	to	ADP
taxlaw-2810	663	22	$	$	SYM
taxlaw-2810	663	23	1	1	NUM
taxlaw-2810	663	24	million	million	NUM
taxlaw-2810	663	25	for	for	ADP
taxlaw-2810	663	26	relevant	relevant	ADJ
taxlaw-2810	663	27	taxable	taxable	ADJ
taxlaw-2810	663	28	year	year	NOUN
taxlaw-2810	663	29	,	,	PUNCT
taxlaw-2810	663	30	and	and	CCONJ
taxlaw-2810	663	31	pleaded	plead	VERB
taxlaw-2810	663	32	damages	damage	NOUN
taxlaw-2810	663	33	must	must	AUX
taxlaw-2810	663	34	exceed	exceed	VERB
taxlaw-2810	663	35	$	$	SYM
taxlaw-2810	663	36	350,000	350,000	NUM
taxlaw-2810	663	37	)	)	PUNCT
taxlaw-2810	663	38	.	.	PUNCT
taxlaw-2810	664	1	92	92	NUM
taxlaw-2810	664	2	see	see	VERB
taxlaw-2810	664	3	del	del	PROPN
taxlaw-2810	664	4	.	.	PROPN
taxlaw-2810	664	5	code	code	PROPN
taxlaw-2810	664	6	ann	ann	PROPN
taxlaw-2810	664	7	.	.	PUNCT
taxlaw-2810	665	1	tit	tit	PROPN
taxlaw-2810	665	2	.	.	PROPN
taxlaw-2810	666	1	30	30	NUM
taxlaw-2810	666	2	,	,	PUNCT
taxlaw-2810	666	3	§	§	PROPN
taxlaw-2810	666	4	1105	1105	NUM
taxlaw-2810	666	5	(	(	PUNCT
taxlaw-2810	666	6	2011	2011	NUM
taxlaw-2810	666	7	)	)	PUNCT
taxlaw-2810	666	8	(	(	PUNCT
taxlaw-2810	666	9	federal	federal	ADJ
taxlaw-2810	666	10	adjusted	adjust	VERB
taxlaw-2810	666	11	gross	gross	ADJ
taxlaw-2810	666	12	income	income	NOUN
taxlaw-2810	666	13	as	as	ADP
taxlaw-2810	666	14	computational	computational	ADJ
taxlaw-2810	666	15	starting	starting	NOUN
taxlaw-2810	666	16	point	point	NOUN
taxlaw-2810	666	17	for	for	ADP
taxlaw-2810	666	18	“	"	PUNCT
taxlaw-2810	666	19	entire	entire	ADJ
taxlaw-2810	666	20	taxable	taxable	ADJ
taxlaw-2810	666	21	income	income	NOUN
taxlaw-2810	666	22	”	"	PUNCT
taxlaw-2810	666	23	of	of	ADP
taxlaw-2810	666	24	a	a	DET
taxlaw-2810	666	25	state	state	NOUN
taxlaw-2810	666	26	resident	resident	NOUN
taxlaw-2810	666	27	)	)	PUNCT
taxlaw-2810	666	28	;	;	PUNCT
taxlaw-2810	666	29	i	i	PROPN
taxlaw-2810	666	30	d.	d.	PROPN
taxlaw-2810	666	31	§	§	PROPN
taxlaw-2810	666	32	1903	1903	NUM
taxlaw-2810	666	33	(	(	PUNCT
taxlaw-2810	666	34	corporation	corporation	NOUN
taxlaw-2810	666	35	’s	’s	PART
taxlaw-2810	666	36	federal	federal	ADJ
taxlaw-2810	666	37	taxable	taxable	ADJ
taxlaw-2810	666	38	income	income	NOUN
taxlaw-2810	666	39	as	as	ADP
taxlaw-2810	666	40	computational	computational	ADJ
taxlaw-2810	666	41	starting	starting	NOUN
taxlaw-2810	666	42	point	point	NOUN
taxlaw-2810	666	43	for	for	ADP
taxlaw-2810	666	44	state	state	NOUN
taxlaw-2810	666	45	corporation	corporation	NOUN
taxlaw-2810	666	46	income	income	NOUN
taxlaw-2810	666	47	tax	tax	NOUN
taxlaw-2810	666	48	)	)	PUNCT
taxlaw-2810	666	49	.	.	PUNCT
taxlaw-2810	667	1	93	93	NUM
taxlaw-2810	667	2	see	see	VERB
taxlaw-2810	667	3	,	,	PUNCT
taxlaw-2810	667	4	in	in	ADP
taxlaw-2810	667	5	particular	particular	ADJ
taxlaw-2810	667	6	,	,	PUNCT
taxlaw-2810	667	7	yaniv	yaniv	PROPN
taxlaw-2810	667	8	,	,	PUNCT
taxlaw-2810	667	9	supra	supra	PROPN
taxlaw-2810	667	10	note	note	NOUN
taxlaw-2810	667	11	10	10	NUM
taxlaw-2810	667	12	.	.	PUNCT
taxlaw-2810	667	13	2012	2012	NUM
taxlaw-2810	667	14	]	]	PUNCT
taxlaw-2810	667	15	tax	tax	NOUN
taxlaw-2810	667	16	liability	liability	NOUN
taxlaw-2810	667	17	for	for	ADP
taxlaw-2810	667	18	wage	wage	NOUN
taxlaw-2810	667	19	theft	theft	NOUN
taxlaw-2810	667	20	133	133	NUM
taxlaw-2810	667	21	under	under	ADP
taxlaw-2810	667	22	the	the	DET
taxlaw-2810	667	23	fcas	fcas	PROPN
taxlaw-2810	667	24	in	in	ADP
taxlaw-2810	667	25	delaware	delaware	PROPN
taxlaw-2810	667	26	and	and	CCONJ
taxlaw-2810	667	27	rhode	rhode	PROPN
taxlaw-2810	667	28	island	island	NOUN
taxlaw-2810	667	29	,	,	PUNCT
taxlaw-2810	667	30	if	if	SCONJ
taxlaw-2810	667	31	the	the	DET
taxlaw-2810	667	32	state	state	NOUN
taxlaw-2810	667	33	attorney	attorney	NOUN
taxlaw-2810	667	34	general	general	ADJ
taxlaw-2810	667	35	elects	elect	NOUN
taxlaw-2810	667	36	to	to	PART
taxlaw-2810	667	37	proceed	proceed	VERB
taxlaw-2810	667	38	with	with	ADP
taxlaw-2810	667	39	a	a	DET
taxlaw-2810	667	40	tax	tax	NOUN
taxlaw-2810	667	41	fraud	fraud	NOUN
taxlaw-2810	667	42	action	action	NOUN
taxlaw-2810	667	43	brought	bring	VERB
taxlaw-2810	667	44	by	by	ADP
taxlaw-2810	667	45	the	the	DET
taxlaw-2810	667	46	qui	qui	X
taxlaw-2810	667	47	tam	tam	X
taxlaw-2810	667	48	relator	relator	NOUN
taxlaw-2810	667	49	,	,	PUNCT
taxlaw-2810	667	50	that	that	DET
taxlaw-2810	667	51	relator	relator	NOUN
taxlaw-2810	667	52	must	must	AUX
taxlaw-2810	667	53	be	be	AUX
taxlaw-2810	667	54	awarded	award	VERB
taxlaw-2810	667	55	no	no	ADV
taxlaw-2810	667	56	less	less	ADJ
taxlaw-2810	667	57	than	than	ADP
taxlaw-2810	667	58	fifteen	fifteen	NUM
taxlaw-2810	667	59	and	and	CCONJ
taxlaw-2810	667	60	no	no	DET
taxlaw-2810	667	61	more	more	ADJ
taxlaw-2810	667	62	than	than	ADP
taxlaw-2810	667	63	twenty	twenty	NUM
taxlaw-2810	667	64	-	-	PUNCT
taxlaw-2810	667	65	five	five	NUM
taxlaw-2810	667	66	percent	percent	NOUN
taxlaw-2810	667	67	of	of	ADP
taxlaw-2810	667	68	the	the	DET
taxlaw-2810	667	69	proceeds	proceed	NOUN
taxlaw-2810	667	70	of	of	ADP
taxlaw-2810	667	71	that	that	DET
taxlaw-2810	667	72	action	action	NOUN
taxlaw-2810	667	73	.	.	PUNCT
taxlaw-2810	668	1	if	if	SCONJ
taxlaw-2810	668	2	the	the	DET
taxlaw-2810	668	3	state	state	NOUN
taxlaw-2810	668	4	attorney	attorney	NOUN
taxlaw-2810	668	5	general	general	NOUN
taxlaw-2810	668	6	elects	elect	NOUN
taxlaw-2810	668	7	not	not	PART
taxlaw-2810	668	8	to	to	PART
taxlaw-2810	668	9	proceed	proceed	VERB
taxlaw-2810	668	10	,	,	PUNCT
taxlaw-2810	668	11	then	then	ADV
taxlaw-2810	668	12	the	the	DET
taxlaw-2810	668	13	qui	qui	X
taxlaw-2810	668	14	tam	tam	X
taxlaw-2810	668	15	relator	relator	NOUN
taxlaw-2810	668	16	must	must	AUX
taxlaw-2810	668	17	be	be	AUX
taxlaw-2810	668	18	awarded	award	VERB
taxlaw-2810	668	19	no	no	ADV
taxlaw-2810	668	20	less	less	ADJ
taxlaw-2810	668	21	than	than	ADP
taxlaw-2810	668	22	twenty	twenty	NUM
taxlaw-2810	668	23	-	-	PUNCT
taxlaw-2810	668	24	five	five	NUM
taxlaw-2810	668	25	percent	percent	NOUN
taxlaw-2810	668	26	and	and	CCONJ
taxlaw-2810	668	27	no	no	DET
taxlaw-2810	668	28	more	more	ADJ
taxlaw-2810	668	29	than	than	ADP
taxlaw-2810	668	30	thirty	thirty	NUM
taxlaw-2810	668	31	percent	percent	NOUN
taxlaw-2810	668	32	of	of	ADP
taxlaw-2810	668	33	the	the	DET
taxlaw-2810	668	34	proceeds	proceed	NOUN
taxlaw-2810	668	35	of	of	ADP
taxlaw-2810	668	36	the	the	DET
taxlaw-2810	668	37	action	action	NOUN
taxlaw-2810	668	38	.	.	PUNCT
taxlaw-2810	669	1	94	94	NUM
taxlaw-2810	669	2	however	however	ADV
taxlaw-2810	669	3	,	,	PUNCT
taxlaw-2810	669	4	both	both	CCONJ
taxlaw-2810	669	5	the	the	DET
taxlaw-2810	669	6	expected	expect	VERB
taxlaw-2810	669	7	reward	reward	NOUN
taxlaw-2810	669	8	and	and	CCONJ
taxlaw-2810	669	9	any	any	DET
taxlaw-2810	669	10	emotional	emotional	ADJ
taxlaw-2810	669	11	satisfaction	satisfaction	NOUN
taxlaw-2810	669	12	for	for	ADP
taxlaw-2810	669	13	facilitating	facilitate	VERB
taxlaw-2810	669	14	recovery	recovery	NOUN
taxlaw-2810	669	15	must	must	AUX
taxlaw-2810	669	16	be	be	AUX
taxlaw-2810	669	17	discounted	discount	VERB
taxlaw-2810	669	18	by	by	ADP
taxlaw-2810	669	19	the	the	DET
taxlaw-2810	669	20	probability	probability	NOUN
taxlaw-2810	669	21	that	that	SCONJ
taxlaw-2810	669	22	the	the	DET
taxlaw-2810	669	23	tax	tax	NOUN
taxlaw-2810	669	24	authority	authority	NOUN
taxlaw-2810	669	25	will	will	AUX
taxlaw-2810	669	26	decide	decide	VERB
taxlaw-2810	669	27	to	to	PART
taxlaw-2810	669	28	audit	audit	VERB
taxlaw-2810	669	29	the	the	DET
taxlaw-2810	669	30	employer	employer	NOUN
taxlaw-2810	669	31	and	and	CCONJ
taxlaw-2810	669	32	successfully	successfully	ADV
taxlaw-2810	669	33	recover	recover	VERB
taxlaw-2810	669	34	the	the	DET
taxlaw-2810	669	35	taxes	taxis	NOUN
taxlaw-2810	669	36	owed	owe	VERB
taxlaw-2810	669	37	,	,	PUNCT
taxlaw-2810	669	38	plus	plus	CCONJ
taxlaw-2810	669	39	penalties	penalty	NOUN
taxlaw-2810	669	40	.	.	PUNCT
taxlaw-2810	670	1	this	this	PRON
taxlaw-2810	670	2	in	in	ADP
taxlaw-2810	670	3	turn	turn	NOUN
taxlaw-2810	670	4	consists	consist	VERB
taxlaw-2810	670	5	of	of	ADP
taxlaw-2810	670	6	two	two	NUM
taxlaw-2810	670	7	separate	separate	ADJ
taxlaw-2810	670	8	variables	variable	NOUN
taxlaw-2810	670	9	:	:	PUNCT
taxlaw-2810	670	10	the	the	DET
taxlaw-2810	670	11	odds	odd	NOUN
taxlaw-2810	670	12	of	of	ADP
taxlaw-2810	670	13	selecting	select	VERB
taxlaw-2810	670	14	the	the	DET
taxlaw-2810	670	15	informant	informant	NOUN
taxlaw-2810	670	16	's	's	PART
taxlaw-2810	670	17	employer	employer	NOUN
taxlaw-2810	670	18	for	for	ADP
taxlaw-2810	670	19	a	a	DET
taxlaw-2810	670	20	tax	tax	NOUN
taxlaw-2810	670	21	audit	audit	NOUN
taxlaw-2810	670	22	,	,	PUNCT
taxlaw-2810	670	23	and	and	CCONJ
taxlaw-2810	670	24	,	,	PUNCT
taxlaw-2810	670	25	if	if	SCONJ
taxlaw-2810	670	26	audited	audit	VERB
taxlaw-2810	670	27	,	,	PUNCT
taxlaw-2810	670	28	the	the	DET
taxlaw-2810	670	29	odds	odd	NOUN
taxlaw-2810	670	30	of	of	ADP
taxlaw-2810	670	31	successfully	successfully	ADV
taxlaw-2810	670	32	recovering	recover	VERB
taxlaw-2810	670	33	taxes	taxis	NOUN
taxlaw-2810	670	34	owed	owe	VERB
taxlaw-2810	670	35	from	from	ADP
taxlaw-2810	670	36	that	that	DET
taxlaw-2810	670	37	employer	employer	NOUN
taxlaw-2810	670	38	.	.	PUNCT
taxlaw-2810	671	1	i	i	PRON
taxlaw-2810	671	2	discuss	discuss	VERB
taxlaw-2810	671	3	audit	audit	NOUN
taxlaw-2810	671	4	selection	selection	NOUN
taxlaw-2810	671	5	in	in	ADP
taxlaw-2810	671	6	part	part	NOUN
taxlaw-2810	671	7	iv(e	iv(e	PUNCT
taxlaw-2810	671	8	)	)	PUNCT
taxlaw-2810	671	9	below	below	ADV
taxlaw-2810	671	10	.	.	PUNCT
taxlaw-2810	672	1	b.	b.	PROPN
taxlaw-2810	672	2	costs	cost	NOUN
taxlaw-2810	672	3	there	there	PRON
taxlaw-2810	672	4	are	be	VERB
taxlaw-2810	672	5	three	three	NUM
taxlaw-2810	672	6	major	major	ADJ
taxlaw-2810	672	7	kinds	kind	NOUN
taxlaw-2810	672	8	of	of	ADP
taxlaw-2810	672	9	costs	cost	NOUN
taxlaw-2810	672	10	to	to	ADP
taxlaw-2810	672	11	a	a	DET
taxlaw-2810	672	12	worker	worker	NOUN
taxlaw-2810	672	13	who	who	PRON
taxlaw-2810	672	14	decides	decide	VERB
taxlaw-2810	672	15	to	to	PART
taxlaw-2810	672	16	inform	inform	VERB
taxlaw-2810	672	17	the	the	DET
taxlaw-2810	672	18	tax	tax	NOUN
taxlaw-2810	672	19	authorities	authority	NOUN
taxlaw-2810	672	20	about	about	ADP
taxlaw-2810	672	21	an	an	DET
taxlaw-2810	672	22	employer	employer	NOUN
taxlaw-2810	672	23	’s	’s	PART
taxlaw-2810	672	24	wage	wage	NOUN
taxlaw-2810	672	25	underpayment	underpayment	NOUN
taxlaw-2810	672	26	.	.	PUNCT
taxlaw-2810	673	1	first	first	ADV
taxlaw-2810	673	2	,	,	PUNCT
taxlaw-2810	673	3	the	the	DET
taxlaw-2810	673	4	worker	worker	NOUN
taxlaw-2810	673	5	incurs	incur	VERB
taxlaw-2810	673	6	a	a	DET
taxlaw-2810	673	7	cost	cost	NOUN
taxlaw-2810	673	8	to	to	PART
taxlaw-2810	673	9	search	search	VERB
taxlaw-2810	673	10	for	for	ADP
taxlaw-2810	673	11	and	and	CCONJ
taxlaw-2810	673	12	acquire	acquire	VERB
taxlaw-2810	673	13	the	the	DET
taxlaw-2810	673	14	relevant	relevant	ADJ
taxlaw-2810	673	15	information	information	NOUN
taxlaw-2810	673	16	.	.	PUNCT
taxlaw-2810	674	1	this	this	DET
taxlaw-2810	674	2	cost	cost	NOUN
taxlaw-2810	674	3	may	may	AUX
taxlaw-2810	674	4	presumably	presumably	ADV
taxlaw-2810	674	5	be	be	AUX
taxlaw-2810	674	6	low	low	ADJ
taxlaw-2810	674	7	,	,	PUNCT
taxlaw-2810	674	8	because	because	SCONJ
taxlaw-2810	674	9	,	,	PUNCT
taxlaw-2810	674	10	as	as	SCONJ
taxlaw-2810	674	11	discussed	discuss	VERB
taxlaw-2810	674	12	above	above	ADV
taxlaw-2810	674	13	,	,	PUNCT
taxlaw-2810	674	14	the	the	DET
taxlaw-2810	674	15	failure	failure	NOUN
taxlaw-2810	674	16	of	of	ADP
taxlaw-2810	674	17	the	the	DET
taxlaw-2810	674	18	employer	employer	NOUN
taxlaw-2810	674	19	to	to	PART
taxlaw-2810	674	20	pay	pay	VERB
taxlaw-2810	674	21	the	the	DET
taxlaw-2810	674	22	worker	worker	NOUN
taxlaw-2810	674	23	the	the	DET
taxlaw-2810	674	24	wages	wage	NOUN
taxlaw-2810	674	25	promised	promise	VERB
taxlaw-2810	674	26	is	be	AUX
taxlaw-2810	674	27	itself	itself	PRON
taxlaw-2810	674	28	sufficient	sufficient	ADJ
taxlaw-2810	674	29	to	to	PART
taxlaw-2810	674	30	make	make	VERB
taxlaw-2810	674	31	a	a	DET
taxlaw-2810	674	32	credible	credible	ADJ
taxlaw-2810	674	33	case	case	NOUN
taxlaw-2810	674	34	of	of	ADP
taxlaw-2810	674	35	employer	employer	NOUN
taxlaw-2810	674	36	tax	tax	NOUN
taxlaw-2810	674	37	liability	liability	NOUN
taxlaw-2810	674	38	.	.	PUNCT
taxlaw-2810	675	1	second	second	ADJ
taxlaw-2810	675	2	,	,	PUNCT
taxlaw-2810	675	3	the	the	DET
taxlaw-2810	675	4	unpaid	unpaid	ADJ
taxlaw-2810	675	5	worker	worker	NOUN
taxlaw-2810	675	6	may	may	AUX
taxlaw-2810	675	7	suffer	suffer	VERB
taxlaw-2810	675	8	a	a	DET
taxlaw-2810	675	9	psychic	psychic	ADJ
taxlaw-2810	675	10	cost	cost	NOUN
taxlaw-2810	675	11	of	of	ADP
taxlaw-2810	675	12	informing	inform	VERB
taxlaw-2810	675	13	,	,	PUNCT
taxlaw-2810	675	14	such	such	ADJ
taxlaw-2810	675	15	as	as	ADP
taxlaw-2810	675	16	fear	fear	NOUN
taxlaw-2810	675	17	of	of	ADP
taxlaw-2810	675	18	reprisal	reprisal	NOUN
taxlaw-2810	675	19	,	,	PUNCT
taxlaw-2810	675	20	shame	shame	NOUN
taxlaw-2810	675	21	,	,	PUNCT
taxlaw-2810	675	22	or	or	CCONJ
taxlaw-2810	675	23	other	other	ADJ
taxlaw-2810	675	24	forms	form	NOUN
taxlaw-2810	675	25	of	of	ADP
taxlaw-2810	675	26	emotional	emotional	ADJ
taxlaw-2810	675	27	discomfort	discomfort	NOUN
taxlaw-2810	675	28	.	.	PUNCT
taxlaw-2810	676	1	95	95	NUM
taxlaw-2810	676	2	search	search	NOUN
taxlaw-2810	676	3	and	and	CCONJ
taxlaw-2810	676	4	psychic	psychic	ADJ
taxlaw-2810	676	5	costs	cost	NOUN
taxlaw-2810	676	6	may	may	AUX
taxlaw-2810	676	7	vary	vary	VERB
taxlaw-2810	676	8	,	,	PUNCT
taxlaw-2810	676	9	particularly	particularly	ADV
taxlaw-2810	676	10	when	when	SCONJ
taxlaw-2810	676	11	a	a	DET
taxlaw-2810	676	12	labor	labor	NOUN
taxlaw-2810	676	13	union	union	NOUN
taxlaw-2810	676	14	,	,	PUNCT
taxlaw-2810	676	15	law	law	NOUN
taxlaw-2810	676	16	firm	firm	NOUN
taxlaw-2810	676	17	,	,	PUNCT
taxlaw-2810	676	18	or	or	CCONJ
taxlaw-2810	676	19	other	other	ADJ
taxlaw-2810	676	20	ngo	ngo	PROPN
taxlaw-2810	676	21	is	be	AUX
taxlaw-2810	676	22	involved	involve	VERB
taxlaw-2810	676	23	.	.	PUNCT
taxlaw-2810	677	1	in	in	ADP
taxlaw-2810	677	2	some	some	DET
taxlaw-2810	677	3	situations	situation	NOUN
taxlaw-2810	677	4	,	,	PUNCT
taxlaw-2810	677	5	such	such	ADJ
taxlaw-2810	677	6	ngos	ngo	NOUN
taxlaw-2810	677	7	may	may	AUX
taxlaw-2810	677	8	actively	actively	ADV
taxlaw-2810	677	9	support	support	VERB
taxlaw-2810	677	10	workers	worker	NOUN
taxlaw-2810	677	11	to	to	PART
taxlaw-2810	677	12	become	become	VERB
taxlaw-2810	677	13	tax	tax	NOUN
taxlaw-2810	677	14	informants	informant	NOUN
taxlaw-2810	677	15	.	.	PUNCT
taxlaw-2810	678	1	in	in	ADP
taxlaw-2810	678	2	other	other	ADJ
taxlaw-2810	678	3	situations	situation	NOUN
taxlaw-2810	678	4	,	,	PUNCT
taxlaw-2810	678	5	an	an	DET
taxlaw-2810	678	6	ngo	ngo	PROPN
taxlaw-2810	678	7	may	may	AUX
taxlaw-2810	678	8	be	be	AUX
taxlaw-2810	678	9	the	the	DET
taxlaw-2810	678	10	tax	tax	NOUN
taxlaw-2810	678	11	informant	informant	NOUN
taxlaw-2810	678	12	by	by	ADP
taxlaw-2810	678	13	aggregating	aggregate	VERB
taxlaw-2810	678	14	unpaid	unpaid	ADJ
taxlaw-2810	678	15	workers	worker	NOUN
taxlaw-2810	678	16	’	’	PART
taxlaw-2810	678	17	information	information	NOUN
taxlaw-2810	678	18	(	(	PUNCT
taxlaw-2810	678	19	e.g.	e.g.	ADV
taxlaw-2810	678	20	,	,	PUNCT
taxlaw-2810	678	21	by	by	ADP
taxlaw-2810	678	22	collecting	collect	VERB
taxlaw-2810	678	23	worker	worker	NOUN
taxlaw-2810	678	24	affidavits	affidavit	NOUN
taxlaw-2810	678	25	)	)	PUNCT
taxlaw-2810	678	26	and	and	CCONJ
taxlaw-2810	678	27	applying	apply	VERB
taxlaw-2810	678	28	to	to	ADP
taxlaw-2810	678	29	the	the	DET
taxlaw-2810	678	30	tax	tax	NOUN
taxlaw-2810	678	31	authority	authority	NOUN
taxlaw-2810	678	32	for	for	ADP
taxlaw-2810	678	33	tax	tax	NOUN
taxlaw-2810	678	34	informant	informant	NOUN
taxlaw-2810	678	35	rewards	reward	VERB
taxlaw-2810	678	36	on	on	ADP
taxlaw-2810	678	37	that	that	DET
taxlaw-2810	678	38	basis	basis	NOUN
taxlaw-2810	678	39	.	.	PUNCT
taxlaw-2810	679	1	in	in	ADP
taxlaw-2810	679	2	either	either	DET
taxlaw-2810	679	3	case	case	NOUN
taxlaw-2810	679	4	,	,	PUNCT
taxlaw-2810	679	5	the	the	DET
taxlaw-2810	679	6	unpaid	unpaid	ADJ
taxlaw-2810	679	7	worker	worker	NOUN
taxlaw-2810	679	8	must	must	AUX
taxlaw-2810	679	9	decide	decide	VERB
taxlaw-2810	679	10	how	how	SCONJ
taxlaw-2810	679	11	much	much	ADJ
taxlaw-2810	679	12	to	to	PART
taxlaw-2810	679	13	cooperate	cooperate	VERB
taxlaw-2810	679	14	with	with	ADP
taxlaw-2810	679	15	the	the	DET
taxlaw-2810	679	16	ngo	ngo	PROPN
taxlaw-2810	679	17	,	,	PUNCT
taxlaw-2810	679	18	but	but	CCONJ
taxlaw-2810	679	19	the	the	DET
taxlaw-2810	679	20	ngo	ngo	PROPN
taxlaw-2810	679	21	may	may	AUX
taxlaw-2810	679	22	reduce	reduce	VERB
taxlaw-2810	679	23	the	the	DET
taxlaw-2810	679	24	worker	worker	NOUN
taxlaw-2810	679	25	's	's	PART
taxlaw-2810	679	26	expected	expect	VERB
taxlaw-2810	679	27	search	search	NOUN
taxlaw-2810	679	28	and	and	CCONJ
taxlaw-2810	679	29	psychic	psychic	ADJ
taxlaw-2810	679	30	costs	cost	NOUN
taxlaw-2810	679	31	by	by	ADP
taxlaw-2810	679	32	providing	provide	VERB
taxlaw-2810	679	33	money	money	NOUN
taxlaw-2810	679	34	,	,	PUNCT
taxlaw-2810	679	35	legal	legal	ADJ
taxlaw-2810	679	36	services	service	NOUN
taxlaw-2810	679	37	,	,	PUNCT
taxlaw-2810	679	38	or	or	CCONJ
taxlaw-2810	679	39	emotional	emotional	ADJ
taxlaw-2810	679	40	support	support	NOUN
taxlaw-2810	679	41	arising	arise	VERB
taxlaw-2810	679	42	from	from	ADP
taxlaw-2810	679	43	ngo	ngo	PROPN
taxlaw-2810	679	44	esprit	esprit	PROPN
taxlaw-2810	679	45	de	de	X
taxlaw-2810	679	46	corps	corps	PROPN
taxlaw-2810	679	47	.	.	PUNCT
taxlaw-2810	680	1	the	the	DET
taxlaw-2810	680	2	third	third	ADJ
taxlaw-2810	680	3	cost	cost	NOUN
taxlaw-2810	680	4	item	item	NOUN
taxlaw-2810	680	5	is	be	AUX
taxlaw-2810	680	6	the	the	DET
taxlaw-2810	680	7	expected	expect	VERB
taxlaw-2810	680	8	loss	loss	NOUN
taxlaw-2810	680	9	of	of	ADP
taxlaw-2810	680	10	future	future	ADJ
taxlaw-2810	680	11	wages	wage	NOUN
taxlaw-2810	680	12	from	from	ADP
taxlaw-2810	680	13	the	the	DET
taxlaw-2810	680	14	employer	employer	NOUN
taxlaw-2810	680	15	on	on	ADP
taxlaw-2810	680	16	whom	whom	PRON
taxlaw-2810	680	17	the	the	DET
taxlaw-2810	680	18	worker	worker	NOUN
taxlaw-2810	680	19	informs	inform	VERB
taxlaw-2810	680	20	,	,	PUNCT
taxlaw-2810	680	21	discounted	discount	VERB
taxlaw-2810	680	22	to	to	ADP
taxlaw-2810	680	23	present	present	ADJ
taxlaw-2810	680	24	value	value	NOUN
taxlaw-2810	680	25	.	.	PUNCT
taxlaw-2810	681	1	the	the	DET
taxlaw-2810	681	2	size	size	NOUN
taxlaw-2810	681	3	of	of	ADP
taxlaw-2810	681	4	this	this	DET
taxlaw-2810	681	5	loss	loss	NOUN
taxlaw-2810	681	6	depends	depend	VERB
taxlaw-2810	681	7	on	on	ADP
taxlaw-2810	681	8	if	if	SCONJ
taxlaw-2810	681	9	and	and	CCONJ
taxlaw-2810	681	10	when	when	SCONJ
taxlaw-2810	681	11	the	the	DET
taxlaw-2810	681	12	employer	employer	NOUN
taxlaw-2810	681	13	fires	fire	VERB
taxlaw-2810	681	14	the	the	DET
taxlaw-2810	681	15	worker	worker	NOUN
taxlaw-2810	681	16	after	after	ADP
taxlaw-2810	681	17	identifying	identify	VERB
taxlaw-2810	681	18	him	he	PRON
taxlaw-2810	681	19	or	or	CCONJ
taxlaw-2810	681	20	her	she	PRON
taxlaw-2810	681	21	as	as	ADP
taxlaw-2810	681	22	an	an	DET
taxlaw-2810	681	23	informant	informant	NOUN
taxlaw-2810	681	24	.	.	PUNCT
taxlaw-2810	682	1	it	it	PRON
taxlaw-2810	682	2	also	also	ADV
taxlaw-2810	682	3	depends	depend	VERB
taxlaw-2810	682	4	on	on	ADP
taxlaw-2810	682	5	how	how	SCONJ
taxlaw-2810	682	6	long	long	ADV
taxlaw-2810	682	7	the	the	DET
taxlaw-2810	682	8	worker	worker	NOUN
taxlaw-2810	682	9	expects	expect	VERB
taxlaw-2810	682	10	to	to	PART
taxlaw-2810	682	11	continue	continue	VERB
taxlaw-2810	682	12	to	to	PART
taxlaw-2810	682	13	work	work	VERB
taxlaw-2810	682	14	for	for	ADP
taxlaw-2810	682	15	that	that	DET
taxlaw-2810	682	16	employer	employer	NOUN
taxlaw-2810	682	17	after	after	ADP
taxlaw-2810	682	18	deciding	decide	VERB
taxlaw-2810	682	19	to	to	PART
taxlaw-2810	682	20	become	become	VERB
taxlaw-2810	682	21	an	an	DET
taxlaw-2810	682	22	informant	informant	NOUN
taxlaw-2810	682	23	.	.	PUNCT
taxlaw-2810	683	1	and	and	CCONJ
taxlaw-2810	683	2	this	this	PRON
taxlaw-2810	683	3	in	in	ADP
taxlaw-2810	683	4	turn	turn	NOUN
taxlaw-2810	683	5	is	be	AUX
taxlaw-2810	683	6	partially	partially	ADV
taxlaw-2810	683	7	determined	determine	VERB
taxlaw-2810	683	8	by	by	ADP
taxlaw-2810	683	9	how	how	SCONJ
taxlaw-2810	683	10	competitive	competitive	ADJ
taxlaw-2810	683	11	the	the	DET
taxlaw-2810	683	12	relevant	relevant	ADJ
taxlaw-2810	683	13	labor	labor	NOUN
taxlaw-2810	683	14	market	market	NOUN
taxlaw-2810	683	15	is	be	AUX
taxlaw-2810	683	16	.	.	PUNCT
taxlaw-2810	684	1	in	in	ADP
taxlaw-2810	684	2	a	a	DET
taxlaw-2810	684	3	competitive	competitive	ADJ
taxlaw-2810	684	4	labor	labor	NOUN
taxlaw-2810	684	5	market	market	NOUN
taxlaw-2810	684	6	,	,	PUNCT
taxlaw-2810	684	7	we	we	PRON
taxlaw-2810	684	8	should	should	AUX
taxlaw-2810	684	9	expect	expect	VERB
taxlaw-2810	684	10	unpaid	unpaid	ADJ
taxlaw-2810	684	11	workers	worker	NOUN
taxlaw-2810	684	12	to	to	PART
taxlaw-2810	684	13	immediately	immediately	ADV
taxlaw-2810	684	14	seek	seek	VERB
taxlaw-2810	684	15	work	work	NOUN
taxlaw-2810	684	16	elsewhere	elsewhere	ADV
taxlaw-2810	684	17	.	.	PUNCT
taxlaw-2810	685	1	as	as	SCONJ
taxlaw-2810	685	2	worker	worker	NOUN
taxlaw-2810	685	3	mobility	mobility	NOUN
taxlaw-2810	685	4	costs	cost	NOUN
taxlaw-2810	685	5	increase	increase	VERB
taxlaw-2810	685	6	,	,	PUNCT
taxlaw-2810	685	7	or	or	CCONJ
taxlaw-2810	685	8	as	as	SCONJ
taxlaw-2810	685	9	labor	labor	NOUN
taxlaw-2810	685	10	market	market	NOUN
taxlaw-2810	685	11	competition	competition	NOUN
taxlaw-2810	685	12	becomes	become	VERB
taxlaw-2810	685	13	more	more	ADV
taxlaw-2810	685	14	imperfect	imperfect	ADJ
taxlaw-2810	685	15	,	,	PUNCT
taxlaw-2810	685	16	we	we	PRON
taxlaw-2810	685	17	should	should	AUX
taxlaw-2810	685	18	expect	expect	VERB
taxlaw-2810	685	19	the	the	DET
taxlaw-2810	685	20	unpaid	unpaid	ADJ
taxlaw-2810	685	21	worker	worker	NOUN
taxlaw-2810	685	22	to	to	PART
taxlaw-2810	685	23	work	work	VERB
taxlaw-2810	685	24	longer	long	ADV
taxlaw-2810	685	25	for	for	ADP
taxlaw-2810	685	26	the	the	DET
taxlaw-2810	685	27	underpaying	underpay	VERB
taxlaw-2810	685	28	employer	employer	NOUN
taxlaw-2810	685	29	,	,	PUNCT
taxlaw-2810	685	30	despite	despite	SCONJ
taxlaw-2810	685	31	the	the	DET
taxlaw-2810	685	32	apparent	apparent	ADJ
taxlaw-2810	685	33	risk	risk	NOUN
taxlaw-2810	685	34	of	of	ADP
taxlaw-2810	685	35	future	future	ADJ
taxlaw-2810	685	36	wage	wage	NOUN
taxlaw-2810	685	37	underpayment	underpayment	NOUN
taxlaw-2810	685	38	.	.	PUNCT
taxlaw-2810	686	1	the	the	DET
taxlaw-2810	686	2	worker	worker	NOUN
taxlaw-2810	686	3	may	may	AUX
taxlaw-2810	686	4	prefer	prefer	VERB
taxlaw-2810	686	5	to	to	PART
taxlaw-2810	686	6	accept	accept	VERB
taxlaw-2810	686	7	some	some	DET
taxlaw-2810	686	8	risk	risk	NOUN
taxlaw-2810	686	9	of	of	ADP
taxlaw-2810	686	10	future	future	ADJ
taxlaw-2810	686	11	wage	wage	NOUN
taxlaw-2810	686	12	underpayment	underpayment	NOUN
taxlaw-2810	686	13	from	from	ADP
taxlaw-2810	686	14	that	that	DET
taxlaw-2810	686	15	employer	employer	NOUN
taxlaw-2810	686	16	over	over	ADP
taxlaw-2810	686	17	a	a	DET
taxlaw-2810	686	18	spell	spell	NOUN
taxlaw-2810	686	19	of	of	ADP
taxlaw-2810	686	20	unemployment	unemployment	NOUN
taxlaw-2810	686	21	.	.	PUNCT
taxlaw-2810	687	1	here	here	ADV
taxlaw-2810	687	2	,	,	PUNCT
taxlaw-2810	687	3	the	the	DET
taxlaw-2810	687	4	amount	amount	NOUN
taxlaw-2810	687	5	of	of	ADP
taxlaw-2810	687	6	foregone	foregone	NOUN
taxlaw-2810	687	7	future	future	ADJ
taxlaw-2810	687	8	wages	wage	NOUN
taxlaw-2810	687	9	should	should	AUX
taxlaw-2810	687	10	vary	vary	VERB
taxlaw-2810	687	11	by	by	ADP
taxlaw-2810	687	12	how	how	SCONJ
taxlaw-2810	687	13	the	the	DET
taxlaw-2810	687	14	unpaid	unpaid	ADJ
taxlaw-2810	687	15	worker	worker	NOUN
taxlaw-2810	687	16	proceeds	proceed	VERB
taxlaw-2810	687	17	,	,	PUNCT
taxlaw-2810	687	18	in	in	ADP
taxlaw-2810	687	19	part	part	NOUN
taxlaw-2810	687	20	because	because	SCONJ
taxlaw-2810	687	21	that	that	PRON
taxlaw-2810	687	22	affects	affect	VERB
taxlaw-2810	687	23	the	the	DET
taxlaw-2810	687	24	odds	odd	NOUN
taxlaw-2810	687	25	that	that	SCONJ
taxlaw-2810	687	26	the	the	DET
taxlaw-2810	687	27	employer	employer	NOUN
taxlaw-2810	687	28	will	will	AUX
taxlaw-2810	687	29	identify	identify	VERB
taxlaw-2810	687	30	the	the	DET
taxlaw-2810	687	31	unpaid	unpaid	ADJ
taxlaw-2810	687	32	worker	worker	NOUN
taxlaw-2810	687	33	as	as	ADP
taxlaw-2810	687	34	the	the	DET
taxlaw-2810	687	35	informant	informant	NOUN
taxlaw-2810	687	36	.	.	PUNCT
taxlaw-2810	688	1	for	for	ADP
taxlaw-2810	688	2	example	example	NOUN
taxlaw-2810	688	3	,	,	PUNCT
taxlaw-2810	688	4	in	in	ADP
taxlaw-2810	688	5	qui	qui	X
taxlaw-2810	688	6	tam	tam	PROPN
taxlaw-2810	688	7	fca	fca	PROPN
taxlaw-2810	688	8	actions	action	NOUN
taxlaw-2810	688	9	,	,	PUNCT
taxlaw-2810	688	10	if	if	SCONJ
taxlaw-2810	688	11	the	the	DET
taxlaw-2810	688	12	unpaid	unpaid	ADJ
taxlaw-2810	688	13	worker	worker	NOUN
taxlaw-2810	688	14	is	be	AUX
taxlaw-2810	688	15	one	one	NUM
taxlaw-2810	688	16	of	of	ADP
taxlaw-2810	688	17	the	the	DET
taxlaw-2810	688	18	named	name	VERB
taxlaw-2810	688	19	qui	qui	X
taxlaw-2810	688	20	tam	tam	X
taxlaw-2810	688	21	plaintiffs	plaintiff	NOUN
taxlaw-2810	688	22	,	,	PUNCT
taxlaw-2810	688	23	then	then	ADV
taxlaw-2810	688	24	the	the	DET
taxlaw-2810	688	25	employer	employer	NOUN
taxlaw-2810	688	26	can	can	AUX
taxlaw-2810	688	27	identify	identify	VERB
taxlaw-2810	688	28	the	the	DET
taxlaw-2810	688	29	worker	worker	NOUN
taxlaw-2810	688	30	94	94	NUM
taxlaw-2810	688	31	del	del	PROPN
taxlaw-2810	688	32	.	.	PROPN
taxlaw-2810	688	33	code	code	PROPN
taxlaw-2810	688	34	ann	ann	PROPN
taxlaw-2810	688	35	.	.	PUNCT
taxlaw-2810	689	1	tit	tit	PROPN
taxlaw-2810	689	2	.	.	PROPN
taxlaw-2810	690	1	6	6	NUM
taxlaw-2810	690	2	,	,	PUNCT
taxlaw-2810	690	3	§	§	PROPN
taxlaw-2810	690	4	1205(a),(b	1205(a),(b	PROPN
taxlaw-2810	690	5	)	)	PUNCT
taxlaw-2810	690	6	(	(	PUNCT
taxlaw-2810	690	7	2011	2011	NUM
taxlaw-2810	690	8	)	)	PUNCT
taxlaw-2810	690	9	;	;	PUNCT
taxlaw-2810	691	1	r.i	r.i	PROPN
taxlaw-2810	691	2	.	.	PROPN
taxlaw-2810	691	3	gen	gen	PROPN
taxlaw-2810	691	4	.	.	PROPN
taxlaw-2810	691	5	laws	law	NOUN
taxlaw-2810	691	6	§	§	PROPN
taxlaw-2810	691	7	9	9	NUM
taxlaw-2810	691	8	-	-	SYM
taxlaw-2810	691	9	1.1	1.1	NUM
taxlaw-2810	691	10	-	-	PUNCT
taxlaw-2810	691	11	4(d)(1),(2	4(d)(1),(2	NUM
taxlaw-2810	691	12	)	)	PUNCT
taxlaw-2810	691	13	(	(	PUNCT
taxlaw-2810	691	14	2011	2011	NUM
taxlaw-2810	691	15	)	)	PUNCT
taxlaw-2810	691	16	.	.	PUNCT
taxlaw-2810	692	1	95	95	NUM
taxlaw-2810	692	2	qui	qui	X
taxlaw-2810	692	3	tam	tam	PROPN
taxlaw-2810	692	4	fca	fca	PROPN
taxlaw-2810	692	5	tax	tax	NOUN
taxlaw-2810	692	6	actions	action	NOUN
taxlaw-2810	692	7	also	also	ADV
taxlaw-2810	692	8	entail	entail	VERB
taxlaw-2810	692	9	court	court	NOUN
taxlaw-2810	692	10	costs	cost	NOUN
taxlaw-2810	692	11	,	,	PUNCT
taxlaw-2810	692	12	litigation	litigation	NOUN
taxlaw-2810	692	13	expenses	expense	NOUN
taxlaw-2810	692	14	,	,	PUNCT
taxlaw-2810	692	15	and	and	CCONJ
taxlaw-2810	692	16	attorney	attorney	NOUN
taxlaw-2810	692	17	fees	fee	NOUN
taxlaw-2810	692	18	that	that	PRON
taxlaw-2810	692	19	may	may	AUX
taxlaw-2810	692	20	or	or	CCONJ
taxlaw-2810	692	21	may	may	AUX
taxlaw-2810	692	22	not	not	PART
taxlaw-2810	692	23	be	be	AUX
taxlaw-2810	692	24	covered	cover	VERB
taxlaw-2810	692	25	by	by	ADP
taxlaw-2810	692	26	a	a	DET
taxlaw-2810	692	27	contingency	contingency	NOUN
taxlaw-2810	692	28	-	-	PUNCT
taxlaw-2810	692	29	fee	fee	NOUN
taxlaw-2810	692	30	arrangement	arrangement	NOUN
taxlaw-2810	692	31	.	.	PUNCT
taxlaw-2810	693	1	to	to	PART
taxlaw-2810	693	2	simplify	simplify	VERB
taxlaw-2810	693	3	,	,	PUNCT
taxlaw-2810	693	4	i	i	PRON
taxlaw-2810	693	5	have	have	AUX
taxlaw-2810	693	6	assumed	assume	VERB
taxlaw-2810	693	7	that	that	SCONJ
taxlaw-2810	693	8	the	the	DET
taxlaw-2810	693	9	cost	cost	NOUN
taxlaw-2810	693	10	of	of	ADP
taxlaw-2810	693	11	filing	filing	NOUN
taxlaw-2810	693	12	for	for	ADP
taxlaw-2810	693	13	tax	tax	NOUN
taxlaw-2810	693	14	informant	informant	NOUN
taxlaw-2810	693	15	status	status	NOUN
taxlaw-2810	693	16	is	be	AUX
taxlaw-2810	693	17	zero	zero	NUM
taxlaw-2810	693	18	.	.	PUNCT
taxlaw-2810	694	1	134	134	NUM
taxlaw-2810	694	2	columbia	columbia	PROPN
taxlaw-2810	694	3	journal	journal	PROPN
taxlaw-2810	694	4	of	of	ADP
taxlaw-2810	694	5	tax	tax	NOUN
taxlaw-2810	694	6	law	law	NOUN
taxlaw-2810	694	7	[	[	X
taxlaw-2810	694	8	vol.3:113	vol.3:113	PROPN
taxlaw-2810	694	9	informant	informant	NOUN
taxlaw-2810	694	10	just	just	ADV
taxlaw-2810	694	11	by	by	ADP
taxlaw-2810	694	12	reading	read	VERB
taxlaw-2810	694	13	the	the	DET
taxlaw-2810	694	14	complaint	complaint	NOUN
taxlaw-2810	694	15	.	.	PUNCT
taxlaw-2810	695	1	for	for	ADP
taxlaw-2810	695	2	the	the	DET
taxlaw-2810	695	3	tax	tax	NOUN
taxlaw-2810	695	4	informant	informant	NOUN
taxlaw-2810	695	5	who	who	PRON
taxlaw-2810	695	6	sends	send	VERB
taxlaw-2810	695	7	an	an	DET
taxlaw-2810	695	8	informal	informal	ADJ
taxlaw-2810	695	9	letter	letter	NOUN
taxlaw-2810	695	10	or	or	CCONJ
taxlaw-2810	695	11	applies	apply	VERB
taxlaw-2810	695	12	for	for	ADP
taxlaw-2810	695	13	a	a	DET
taxlaw-2810	695	14	reward	reward	NOUN
taxlaw-2810	695	15	,	,	PUNCT
taxlaw-2810	695	16	the	the	DET
taxlaw-2810	695	17	probability	probability	NOUN
taxlaw-2810	695	18	of	of	ADP
taxlaw-2810	695	19	employer	employer	NOUN
taxlaw-2810	695	20	identification	identification	NOUN
taxlaw-2810	695	21	will	will	AUX
taxlaw-2810	695	22	vary	vary	VERB
taxlaw-2810	695	23	with	with	ADP
taxlaw-2810	695	24	how	how	SCONJ
taxlaw-2810	695	25	reliably	reliably	ADV
taxlaw-2810	695	26	the	the	DET
taxlaw-2810	695	27	agency	agency	NOUN
taxlaw-2810	695	28	's	's	PART
taxlaw-2810	695	29	procedures	procedure	NOUN
taxlaw-2810	695	30	prevent	prevent	VERB
taxlaw-2810	695	31	disclosure	disclosure	NOUN
taxlaw-2810	695	32	of	of	ADP
taxlaw-2810	695	33	informant	informant	NOUN
taxlaw-2810	695	34	identity	identity	NOUN
taxlaw-2810	695	35	and	and	CCONJ
taxlaw-2810	695	36	how	how	SCONJ
taxlaw-2810	695	37	likely	likely	ADV
taxlaw-2810	695	38	the	the	DET
taxlaw-2810	695	39	procedure	procedure	NOUN
taxlaw-2810	695	40	for	for	ADP
taxlaw-2810	695	41	imposing	impose	VERB
taxlaw-2810	695	42	tax	tax	NOUN
taxlaw-2810	695	43	liability	liability	NOUN
taxlaw-2810	695	44	will	will	AUX
taxlaw-2810	695	45	cause	cause	VERB
taxlaw-2810	695	46	disclosure	disclosure	NOUN
taxlaw-2810	695	47	of	of	ADP
taxlaw-2810	695	48	the	the	DET
taxlaw-2810	695	49	informant	informant	NOUN
taxlaw-2810	695	50	's	's	PART
taxlaw-2810	695	51	identity	identity	NOUN
taxlaw-2810	695	52	.	.	PUNCT
taxlaw-2810	696	1	96	96	NUM
taxlaw-2810	696	2	to	to	PART
taxlaw-2810	696	3	be	be	AUX
taxlaw-2810	696	4	sure	sure	ADJ
taxlaw-2810	696	5	,	,	PUNCT
taxlaw-2810	696	6	if	if	SCONJ
taxlaw-2810	696	7	the	the	DET
taxlaw-2810	696	8	informant	informant	NOUN
taxlaw-2810	696	9	's	's	PART
taxlaw-2810	696	10	emotional	emotional	ADJ
taxlaw-2810	696	11	satisfaction	satisfaction	NOUN
taxlaw-2810	696	12	in	in	ADP
taxlaw-2810	696	13	facilitating	facilitate	VERB
taxlaw-2810	696	14	recovery	recovery	NOUN
taxlaw-2810	696	15	comes	come	VERB
taxlaw-2810	696	16	from	from	ADP
taxlaw-2810	696	17	the	the	DET
taxlaw-2810	696	18	employer	employer	NOUN
taxlaw-2810	696	19	knowing	know	VERB
taxlaw-2810	696	20	who	who	PRON
taxlaw-2810	696	21	helped	help	VERB
taxlaw-2810	696	22	tax	tax	NOUN
taxlaw-2810	696	23	officials	official	NOUN
taxlaw-2810	696	24	detect	detect	VERB
taxlaw-2810	696	25	the	the	DET
taxlaw-2810	696	26	employer	employer	NOUN
taxlaw-2810	696	27	's	's	PART
taxlaw-2810	696	28	tax	tax	NOUN
taxlaw-2810	696	29	violations	violation	NOUN
taxlaw-2810	696	30	,	,	PUNCT
taxlaw-2810	696	31	then	then	ADV
taxlaw-2810	696	32	that	that	DET
taxlaw-2810	696	33	satisfaction	satisfaction	NOUN
taxlaw-2810	696	34	will	will	AUX
taxlaw-2810	696	35	be	be	AUX
taxlaw-2810	696	36	higher	high	ADJ
taxlaw-2810	696	37	if	if	SCONJ
taxlaw-2810	696	38	employer	employer	NOUN
taxlaw-2810	696	39	identification	identification	NOUN
taxlaw-2810	696	40	of	of	ADP
taxlaw-2810	696	41	the	the	DET
taxlaw-2810	696	42	workerinformant	workerinformant	NOUN
taxlaw-2810	696	43	is	be	AUX
taxlaw-2810	696	44	highly	highly	ADV
taxlaw-2810	696	45	likely	likely	ADJ
taxlaw-2810	696	46	or	or	CCONJ
taxlaw-2810	696	47	certain	certain	ADJ
taxlaw-2810	696	48	.	.	PUNCT
taxlaw-2810	697	1	thus	thus	ADV
taxlaw-2810	697	2	far	far	ADV
taxlaw-2810	697	3	,	,	PUNCT
taxlaw-2810	697	4	we	we	PRON
taxlaw-2810	697	5	have	have	AUX
taxlaw-2810	697	6	assumed	assume	VERB
taxlaw-2810	697	7	that	that	SCONJ
taxlaw-2810	697	8	,	,	PUNCT
taxlaw-2810	697	9	once	once	ADV
taxlaw-2810	697	10	identified	identify	VERB
taxlaw-2810	697	11	,	,	PUNCT
taxlaw-2810	697	12	the	the	DET
taxlaw-2810	697	13	worker	worker	NOUN
taxlaw-2810	697	14	-	-	PUNCT
taxlaw-2810	697	15	informant	informant	NOUN
taxlaw-2810	697	16	will	will	AUX
taxlaw-2810	697	17	always	always	ADV
taxlaw-2810	697	18	be	be	AUX
taxlaw-2810	697	19	fired	fire	VERB
taxlaw-2810	697	20	.	.	PUNCT
taxlaw-2810	698	1	however	however	ADV
taxlaw-2810	698	2	,	,	PUNCT
taxlaw-2810	698	3	even	even	ADV
taxlaw-2810	698	4	if	if	SCONJ
taxlaw-2810	698	5	the	the	DET
taxlaw-2810	698	6	employer	employer	NOUN
taxlaw-2810	698	7	positively	positively	ADV
taxlaw-2810	698	8	identifies	identify	VERB
taxlaw-2810	698	9	the	the	DET
taxlaw-2810	698	10	workerinformant	workerinformant	NOUN
taxlaw-2810	698	11	,	,	PUNCT
taxlaw-2810	698	12	ngo	ngo	PROPN
taxlaw-2810	698	13	support	support	NOUN
taxlaw-2810	698	14	may	may	AUX
taxlaw-2810	698	15	reduce	reduce	VERB
taxlaw-2810	698	16	the	the	DET
taxlaw-2810	698	17	risk	risk	NOUN
taxlaw-2810	698	18	of	of	ADP
taxlaw-2810	698	19	any	any	DET
taxlaw-2810	698	20	subsequent	subsequent	ADJ
taxlaw-2810	698	21	firing	firing	NOUN
taxlaw-2810	698	22	.	.	PUNCT
taxlaw-2810	699	1	the	the	DET
taxlaw-2810	699	2	employer	employer	NOUN
taxlaw-2810	699	3	may	may	AUX
taxlaw-2810	699	4	fear	fear	VERB
taxlaw-2810	699	5	ngo	ngo	PROPN
taxlaw-2810	699	6	economic	economic	ADJ
taxlaw-2810	699	7	pressure	pressure	NOUN
taxlaw-2810	699	8	in	in	ADP
taxlaw-2810	699	9	response	response	NOUN
taxlaw-2810	699	10	or	or	CCONJ
taxlaw-2810	699	11	a	a	DET
taxlaw-2810	699	12	ngo	ngo	PROPN
taxlaw-2810	699	13	-	-	PUNCT
taxlaw-2810	699	14	financed	finance	VERB
taxlaw-2810	699	15	lawsuit	lawsuit	NOUN
taxlaw-2810	699	16	under	under	ADP
taxlaw-2810	699	17	,	,	PUNCT
taxlaw-2810	699	18	for	for	ADP
taxlaw-2810	699	19	example	example	NOUN
taxlaw-2810	699	20	,	,	PUNCT
taxlaw-2810	699	21	state	state	NOUN
taxlaw-2810	699	22	whistleblower	whistleblower	NOUN
taxlaw-2810	699	23	statutes	statute	NOUN
taxlaw-2810	699	24	or	or	CCONJ
taxlaw-2810	699	25	state	state	NOUN
taxlaw-2810	699	26	tort	tort	NOUN
taxlaw-2810	699	27	law	law	NOUN
taxlaw-2810	699	28	for	for	ADP
taxlaw-2810	699	29	wrongful	wrongful	ADJ
taxlaw-2810	699	30	discharge	discharge	NOUN
taxlaw-2810	699	31	in	in	ADP
taxlaw-2810	699	32	violation	violation	NOUN
taxlaw-2810	699	33	of	of	ADP
taxlaw-2810	699	34	public	public	ADJ
taxlaw-2810	699	35	policy	policy	NOUN
taxlaw-2810	699	36	.	.	PUNCT
taxlaw-2810	700	1	such	such	ADJ
taxlaw-2810	700	2	laws	law	NOUN
taxlaw-2810	700	3	,	,	PUNCT
taxlaw-2810	700	4	however	however	ADV
taxlaw-2810	700	5	,	,	PUNCT
taxlaw-2810	700	6	vary	vary	VERB
taxlaw-2810	700	7	by	by	ADP
taxlaw-2810	700	8	state	state	NOUN
taxlaw-2810	700	9	and	and	CCONJ
taxlaw-2810	700	10	recovery	recovery	NOUN
taxlaw-2810	700	11	under	under	ADP
taxlaw-2810	700	12	them	they	PRON
taxlaw-2810	700	13	is	be	AUX
taxlaw-2810	700	14	far	far	ADV
taxlaw-2810	700	15	from	from	ADP
taxlaw-2810	700	16	certain	certain	ADJ
taxlaw-2810	700	17	.	.	PUNCT
taxlaw-2810	701	1	97	97	NUM
taxlaw-2810	701	2	to	to	PART
taxlaw-2810	701	3	be	be	AUX
taxlaw-2810	701	4	sure	sure	ADJ
taxlaw-2810	701	5	,	,	PUNCT
taxlaw-2810	701	6	given	give	VERB
taxlaw-2810	701	7	such	such	ADJ
taxlaw-2810	701	8	ngo	ngo	PROPN
taxlaw-2810	701	9	support	support	NOUN
taxlaw-2810	701	10	,	,	PUNCT
taxlaw-2810	701	11	unpaid	unpaid	ADJ
taxlaw-2810	701	12	workers	worker	NOUN
taxlaw-2810	701	13	may	may	AUX
taxlaw-2810	701	14	well	well	ADV
taxlaw-2810	701	15	pursue	pursue	VERB
taxlaw-2810	701	16	traditional	traditional	ADJ
taxlaw-2810	701	17	legal	legal	ADJ
taxlaw-2810	701	18	remedies	remedy	NOUN
taxlaw-2810	701	19	,	,	PUNCT
taxlaw-2810	701	20	such	such	ADJ
taxlaw-2810	701	21	as	as	ADP
taxlaw-2810	701	22	an	an	DET
taxlaw-2810	701	23	flsa	flsa	PROPN
taxlaw-2810	701	24	lawsuit	lawsuit	NOUN
taxlaw-2810	701	25	,	,	PUNCT
taxlaw-2810	701	26	in	in	ADP
taxlaw-2810	701	27	any	any	DET
taxlaw-2810	701	28	case	case	NOUN
taxlaw-2810	701	29	.	.	PUNCT
taxlaw-2810	702	1	c.	c.	NOUN
taxlaw-2810	702	2	the	the	DET
taxlaw-2810	702	3	undocumented	undocumented	ADJ
taxlaw-2810	702	4	worker	worker	NOUN
taxlaw-2810	702	5	we	we	PRON
taxlaw-2810	702	6	now	now	ADV
taxlaw-2810	702	7	consider	consider	VERB
taxlaw-2810	702	8	the	the	DET
taxlaw-2810	702	9	expected	expect	VERB
taxlaw-2810	702	10	cost	cost	NOUN
taxlaw-2810	702	11	of	of	ADP
taxlaw-2810	702	12	deportation	deportation	NOUN
taxlaw-2810	702	13	for	for	ADP
taxlaw-2810	702	14	a	a	DET
taxlaw-2810	702	15	tax	tax	NOUN
taxlaw-2810	702	16	informant	informant	NOUN
taxlaw-2810	702	17	with	with	ADP
taxlaw-2810	702	18	undocumented	undocumented	ADJ
taxlaw-2810	702	19	immigration	immigration	NOUN
taxlaw-2810	702	20	status	status	NOUN
taxlaw-2810	702	21	.	.	PUNCT
taxlaw-2810	703	1	if	if	SCONJ
taxlaw-2810	703	2	the	the	DET
taxlaw-2810	703	3	unpaid	unpaid	ADJ
taxlaw-2810	703	4	worker	worker	NOUN
taxlaw-2810	703	5	has	have	VERB
taxlaw-2810	703	6	undocumented	undocumented	ADJ
taxlaw-2810	703	7	immigration	immigration	NOUN
taxlaw-2810	703	8	status	status	NOUN
taxlaw-2810	703	9	,	,	PUNCT
taxlaw-2810	703	10	we	we	PRON
taxlaw-2810	703	11	should	should	AUX
taxlaw-2810	703	12	expect	expect	VERB
taxlaw-2810	703	13	that	that	DET
taxlaw-2810	703	14	worker	worker	NOUN
taxlaw-2810	703	15	,	,	PUNCT
taxlaw-2810	703	16	in	in	ADP
taxlaw-2810	703	17	deciding	decide	VERB
taxlaw-2810	703	18	whether	whether	SCONJ
taxlaw-2810	703	19	to	to	PART
taxlaw-2810	703	20	become	become	VERB
taxlaw-2810	703	21	a	a	DET
taxlaw-2810	703	22	tax	tax	NOUN
taxlaw-2810	703	23	informant	informant	NOUN
taxlaw-2810	703	24	,	,	PUNCT
taxlaw-2810	703	25	to	to	PART
taxlaw-2810	703	26	be	be	AUX
taxlaw-2810	703	27	influenced	influence	VERB
taxlaw-2810	703	28	by	by	ADP
taxlaw-2810	703	29	specific	specific	ADJ
taxlaw-2810	703	30	fears	fear	NOUN
taxlaw-2810	703	31	of	of	ADP
taxlaw-2810	703	32	deportation	deportation	NOUN
taxlaw-2810	703	33	itself	itself	PRON
taxlaw-2810	703	34	,	,	PUNCT
taxlaw-2810	703	35	and	and	CCONJ
taxlaw-2810	703	36	the	the	DET
taxlaw-2810	703	37	costs	cost	NOUN
taxlaw-2810	703	38	of	of	ADP
taxlaw-2810	703	39	deportation	deportation	NOUN
taxlaw-2810	703	40	discounted	discount	VERB
taxlaw-2810	703	41	by	by	ADP
taxlaw-2810	703	42	the	the	DET
taxlaw-2810	703	43	probability	probability	NOUN
taxlaw-2810	703	44	of	of	ADP
taxlaw-2810	703	45	deportation	deportation	NOUN
taxlaw-2810	703	46	.	.	PUNCT
taxlaw-2810	704	1	for	for	ADP
taxlaw-2810	704	2	example	example	NOUN
taxlaw-2810	704	3	,	,	PUNCT
taxlaw-2810	704	4	gleeson	gleeson	NOUN
taxlaw-2810	704	5	(	(	PUNCT
taxlaw-2810	704	6	2010	2010	NUM
taxlaw-2810	704	7	)	)	PUNCT
taxlaw-2810	704	8	found	find	VERB
taxlaw-2810	704	9	,	,	PUNCT
taxlaw-2810	704	10	from	from	ADP
taxlaw-2810	704	11	interviews	interview	NOUN
taxlaw-2810	704	12	with	with	ADP
taxlaw-2810	704	13	forty	forty	NUM
taxlaw-2810	704	14	-	-	PUNCT
taxlaw-2810	704	15	one	one	NUM
taxlaw-2810	704	16	workers	worker	NOUN
taxlaw-2810	704	17	at	at	ADP
taxlaw-2810	704	18	“	"	PUNCT
taxlaw-2810	704	19	mainstream	mainstream	ADJ
taxlaw-2810	704	20	restaurant	restaurant	NOUN
taxlaw-2810	704	21	establishments	establishment	NOUN
taxlaw-2810	704	22	”	"	PUNCT
taxlaw-2810	704	23	in	in	ADP
taxlaw-2810	704	24	san	san	PROPN
taxlaw-2810	704	25	jose	jose	PROPN
taxlaw-2810	704	26	,	,	PUNCT
taxlaw-2810	704	27	california	california	PROPN
taxlaw-2810	704	28	,	,	PUNCT
taxlaw-2810	704	29	and	and	CCONJ
taxlaw-2810	704	30	houston	houston	PROPN
taxlaw-2810	704	31	,	,	PUNCT
taxlaw-2810	704	32	texas	texas	PROPN
taxlaw-2810	704	33	,	,	PUNCT
taxlaw-2810	704	34	that	that	SCONJ
taxlaw-2810	704	35	the	the	DET
taxlaw-2810	704	36	thirty	thirty	NUM
taxlaw-2810	704	37	undocumented	undocumented	ADJ
taxlaw-2810	704	38	workers	worker	NOUN
taxlaw-2810	704	39	she	she	PRON
taxlaw-2810	704	40	interviewed	interview	VERB
taxlaw-2810	704	41	tended	tend	VERB
taxlaw-2810	704	42	not	not	PART
taxlaw-2810	704	43	to	to	PART
taxlaw-2810	704	44	complain	complain	VERB
taxlaw-2810	704	45	about	about	ADP
taxlaw-2810	704	46	wage	wage	NOUN
taxlaw-2810	704	47	and	and	CCONJ
taxlaw-2810	704	48	hour	hour	NOUN
taxlaw-2810	704	49	violations	violation	NOUN
taxlaw-2810	704	50	or	or	CCONJ
taxlaw-2810	704	51	workplace	workplace	NOUN
taxlaw-2810	704	52	safety	safety	NOUN
taxlaw-2810	704	53	concerns	concern	NOUN
taxlaw-2810	704	54	,	,	PUNCT
taxlaw-2810	704	55	because	because	SCONJ
taxlaw-2810	704	56	they	they	PRON
taxlaw-2810	704	57	feared	fear	VERB
taxlaw-2810	704	58	deportation	deportation	NOUN
taxlaw-2810	704	59	or	or	CCONJ
taxlaw-2810	704	60	other	other	ADJ
taxlaw-2810	704	61	employer	employer	NOUN
taxlaw-2810	704	62	reprisals	reprisal	NOUN
taxlaw-2810	704	63	.	.	PUNCT
taxlaw-2810	705	1	98	98	NUM
taxlaw-2810	705	2	similarly	similarly	ADV
taxlaw-2810	705	3	,	,	PUNCT
taxlaw-2810	705	4	in	in	ADP
taxlaw-2810	705	5	her	her	PRON
taxlaw-2810	705	6	survey	survey	NOUN
taxlaw-2810	705	7	of	of	ADP
taxlaw-2810	705	8	latino	latino	ADJ
taxlaw-2810	705	9	migrant	migrant	ADJ
taxlaw-2810	705	10	laborers	laborer	NOUN
taxlaw-2810	705	11	in	in	ADP
taxlaw-2810	705	12	new	new	PROPN
taxlaw-2810	705	13	orleans	orleans	PROPN
taxlaw-2810	705	14	after	after	ADP
taxlaw-2810	705	15	hurricane	hurricane	PROPN
taxlaw-2810	705	16	katrina	katrina	PROPN
taxlaw-2810	705	17	(	(	PUNCT
taxlaw-2810	705	18	n	n	NOUN
taxlaw-2810	705	19	=	=	SYM
taxlaw-2810	705	20	194	194	NUM
taxlaw-2810	705	21	)	)	PUNCT
taxlaw-2810	705	22	,	,	PUNCT
taxlaw-2810	705	23	fussell	fussell	VERB
taxlaw-2810	705	24	(	(	PUNCT
taxlaw-2810	705	25	2011	2011	NUM
taxlaw-2810	705	26	)	)	PUNCT
taxlaw-2810	705	27	found	find	VERB
taxlaw-2810	705	28	that	that	SCONJ
taxlaw-2810	705	29	over	over	ADP
taxlaw-2810	705	30	ninety	ninety	NUM
taxlaw-2810	705	31	percent	percent	NOUN
taxlaw-2810	705	32	were	be	AUX
taxlaw-2810	705	33	undocumented	undocumente	VERB
taxlaw-2810	705	34	,	,	PUNCT
taxlaw-2810	705	35	and	and	CCONJ
taxlaw-2810	705	36	over	over	ADP
taxlaw-2810	705	37	forty	forty	NUM
taxlaw-2810	705	38	percent	percent	NOUN
taxlaw-2810	705	39	reported	report	VERB
taxlaw-2810	705	40	experiencing	experience	VERB
taxlaw-2810	705	41	wage	wage	NOUN
taxlaw-2810	705	42	nonpayment	nonpayment	NOUN
taxlaw-2810	705	43	or	or	CCONJ
taxlaw-2810	705	44	underpayment	underpayment	NOUN
taxlaw-2810	705	45	—	—	PUNCT
taxlaw-2810	705	46	on	on	ADP
taxlaw-2810	705	47	average	average	ADJ
taxlaw-2810	705	48	,	,	PUNCT
taxlaw-2810	705	49	two	two	NUM
taxlaw-2810	705	50	times	time	NOUN
taxlaw-2810	705	51	during	during	ADP
taxlaw-2810	705	52	their	their	PRON
taxlaw-2810	705	53	time	time	NOUN
taxlaw-2810	705	54	in	in	ADP
taxlaw-2810	705	55	new	new	PROPN
taxlaw-2810	705	56	orleans	orleans	PROPN
taxlaw-2810	705	57	.	.	PUNCT
taxlaw-2810	706	1	in	in	ADP
taxlaw-2810	706	2	separate	separate	ADJ
taxlaw-2810	706	3	focus	focus	NOUN
taxlaw-2810	706	4	groups	group	NOUN
taxlaw-2810	706	5	with	with	ADP
taxlaw-2810	706	6	twenty	twenty	NUM
taxlaw-2810	706	7	-	-	PUNCT
taxlaw-2810	706	8	five	five	NUM
taxlaw-2810	706	9	post	post	ADJ
taxlaw-2810	706	10	-	-	ADJ
taxlaw-2810	706	11	katrina	katrina	ADJ
taxlaw-2810	706	12	latino	latino	ADJ
taxlaw-2810	706	13	migrants	migrant	NOUN
taxlaw-2810	706	14	conducted	conduct	VERB
taxlaw-2810	706	15	in	in	ADP
taxlaw-2810	706	16	december	december	PROPN
taxlaw-2810	706	17	2009	2009	NUM
taxlaw-2810	706	18	,	,	PUNCT
taxlaw-2810	706	19	participants	participant	NOUN
taxlaw-2810	706	20	explained	explain	VERB
taxlaw-2810	706	21	that	that	SCONJ
taxlaw-2810	706	22	employers	employer	NOUN
taxlaw-2810	706	23	did	do	AUX
taxlaw-2810	706	24	threaten	threaten	VERB
taxlaw-2810	706	25	to	to	PART
taxlaw-2810	706	26	call	call	VERB
taxlaw-2810	706	27	immigration	immigration	NOUN
taxlaw-2810	706	28	authorities	authority	NOUN
taxlaw-2810	706	29	if	if	SCONJ
taxlaw-2810	706	30	the	the	DET
taxlaw-2810	706	31	migrants	migrant	NOUN
taxlaw-2810	706	32	complained	complain	VERB
taxlaw-2810	706	33	,	,	PUNCT
taxlaw-2810	706	34	and	and	CCONJ
taxlaw-2810	706	35	that	that	SCONJ
taxlaw-2810	706	36	,	,	PUNCT
taxlaw-2810	706	37	because	because	SCONJ
taxlaw-2810	706	38	of	of	ADP
taxlaw-2810	706	39	the	the	DET
taxlaw-2810	706	40	fear	fear	NOUN
taxlaw-2810	706	41	of	of	ADP
taxlaw-2810	706	42	deportation	deportation	NOUN
taxlaw-2810	706	43	,	,	PUNCT
taxlaw-2810	706	44	the	the	DET
taxlaw-2810	706	45	migrants	migrant	NOUN
taxlaw-2810	706	46	accepted	accept	VERB
taxlaw-2810	706	47	losses	loss	NOUN
taxlaw-2810	706	48	due	due	ADJ
taxlaw-2810	706	49	to	to	ADP
taxlaw-2810	706	50	wage	wage	NOUN
taxlaw-2810	706	51	theft	theft	NOUN
taxlaw-2810	706	52	rather	rather	ADV
taxlaw-2810	706	53	than	than	ADP
taxlaw-2810	706	54	complain	complain	VERB
taxlaw-2810	706	55	.	.	PUNCT
taxlaw-2810	707	1	99	99	NUM
taxlaw-2810	707	2	96	96	NUM
taxlaw-2810	707	3	for	for	ADP
taxlaw-2810	707	4	the	the	DET
taxlaw-2810	707	5	irs	irs	PROPN
taxlaw-2810	707	6	program	program	NOUN
taxlaw-2810	707	7	,	,	PUNCT
taxlaw-2810	707	8	a	a	DET
taxlaw-2810	707	9	tax	tax	NOUN
taxlaw-2810	707	10	informant	informant	NOUN
taxlaw-2810	707	11	’s	’s	PART
taxlaw-2810	707	12	identity	identity	NOUN
taxlaw-2810	707	13	is	be	AUX
taxlaw-2810	707	14	not	not	PART
taxlaw-2810	707	15	to	to	PART
taxlaw-2810	707	16	be	be	AUX
taxlaw-2810	707	17	disclosed	disclose	VERB
taxlaw-2810	707	18	to	to	ADP
taxlaw-2810	707	19	any	any	DET
taxlaw-2810	707	20	“	"	PUNCT
taxlaw-2810	707	21	unauthorized	unauthorized	ADJ
taxlaw-2810	707	22	person	person	NOUN
taxlaw-2810	707	23	.	.	PUNCT
taxlaw-2810	707	24	”	"	PUNCT
taxlaw-2810	708	1	treas	treas	PROPN
taxlaw-2810	708	2	.	.	PUNCT
taxlaw-2810	709	1	reg	reg	PROPN
taxlaw-2810	709	2	.	.	PUNCT
taxlaw-2810	710	1	§	§	PROPN
taxlaw-2810	710	2	301.7623	301.7623	NUM
taxlaw-2810	710	3	-	-	SYM
taxlaw-2810	710	4	1(e	1(e	NUM
taxlaw-2810	710	5	)	)	PUNCT
taxlaw-2810	710	6	(	(	PUNCT
taxlaw-2810	710	7	as	as	SCONJ
taxlaw-2810	710	8	amended	amend	VERB
taxlaw-2810	710	9	in	in	ADP
taxlaw-2810	710	10	2012	2012	NUM
taxlaw-2810	710	11	)	)	PUNCT
taxlaw-2810	710	12	.	.	PUNCT
taxlaw-2810	711	1	97	97	NUM
taxlaw-2810	711	2	for	for	ADP
taxlaw-2810	711	3	examples	example	NOUN
taxlaw-2810	711	4	of	of	ADP
taxlaw-2810	711	5	court	court	NOUN
taxlaw-2810	711	6	opinions	opinion	NOUN
taxlaw-2810	711	7	rejecting	reject	VERB
taxlaw-2810	711	8	state	state	NOUN
taxlaw-2810	711	9	tort	tort	NOUN
taxlaw-2810	711	10	claims	claim	NOUN
taxlaw-2810	711	11	where	where	SCONJ
taxlaw-2810	711	12	the	the	DET
taxlaw-2810	711	13	plaintiff	plaintiff	NOUN
taxlaw-2810	711	14	alleged	allege	VERB
taxlaw-2810	711	15	termination	termination	NOUN
taxlaw-2810	711	16	in	in	ADP
taxlaw-2810	711	17	retaliation	retaliation	NOUN
taxlaw-2810	711	18	for	for	ADP
taxlaw-2810	711	19	the	the	DET
taxlaw-2810	711	20	plaintiff	plaintiff	NOUN
taxlaw-2810	711	21	's	's	PART
taxlaw-2810	711	22	reporting	reporting	NOUN
taxlaw-2810	711	23	of	of	ADP
taxlaw-2810	711	24	employer	employer	NOUN
taxlaw-2810	711	25	violations	violation	NOUN
taxlaw-2810	711	26	of	of	ADP
taxlaw-2810	711	27	tax	tax	NOUN
taxlaw-2810	711	28	law	law	NOUN
taxlaw-2810	711	29	,	,	PUNCT
taxlaw-2810	711	30	see	see	VERB
taxlaw-2810	711	31	milton	milton	PROPN
taxlaw-2810	711	32	v.	v.	PROPN
taxlaw-2810	711	33	iit	iit	PROPN
taxlaw-2810	711	34	research	research	PROPN
taxlaw-2810	711	35	inst	inst	PROPN
taxlaw-2810	711	36	.	.	PROPN
taxlaw-2810	711	37	,	,	PUNCT
taxlaw-2810	711	38	138	138	NUM
taxlaw-2810	711	39	f.3d	f.3d	NUM
taxlaw-2810	711	40	519	519	NUM
taxlaw-2810	711	41	(	(	PUNCT
taxlaw-2810	711	42	4th	4th	ADJ
taxlaw-2810	711	43	cir	cir	NOUN
taxlaw-2810	711	44	.	.	PUNCT
taxlaw-2810	711	45	1998	1998	NUM
taxlaw-2810	711	46	)	)	PUNCT
taxlaw-2810	711	47	;	;	PUNCT
taxlaw-2810	711	48	and	and	CCONJ
taxlaw-2810	711	49	chism	chism	NOUN
taxlaw-2810	711	50	v.	v.	CCONJ
taxlaw-2810	711	51	mid	mid	ADJ
taxlaw-2810	711	52	-	-	PROPN
taxlaw-2810	711	53	south	south	ADJ
taxlaw-2810	711	54	milling	milling	PROPN
taxlaw-2810	711	55	co.	co.	PROPN
taxlaw-2810	711	56	,	,	PUNCT
taxlaw-2810	711	57	762	762	NUM
taxlaw-2810	711	58	s.w.2d	s.w.2d	NUM
taxlaw-2810	711	59	552	552	NUM
taxlaw-2810	711	60	(	(	PUNCT
taxlaw-2810	711	61	tenn	tenn	PROPN
taxlaw-2810	711	62	.	.	PROPN
taxlaw-2810	711	63	1988	1988	NUM
taxlaw-2810	711	64	)	)	PUNCT
taxlaw-2810	711	65	.	.	PUNCT
taxlaw-2810	712	1	98	98	NUM
taxlaw-2810	712	2	shannon	shannon	PROPN
taxlaw-2810	712	3	gleeson	gleeson	PROPN
taxlaw-2810	712	4	,	,	PUNCT
taxlaw-2810	712	5	labor	labor	NOUN
taxlaw-2810	712	6	rights	right	NOUN
taxlaw-2810	712	7	for	for	ADP
taxlaw-2810	712	8	all	all	PRON
taxlaw-2810	712	9	?	?	PUNCT
taxlaw-2810	713	1	the	the	DET
taxlaw-2810	713	2	role	role	NOUN
taxlaw-2810	713	3	of	of	ADP
taxlaw-2810	713	4	undocumented	undocumented	ADJ
taxlaw-2810	713	5	immigrant	immigrant	ADJ
taxlaw-2810	713	6	status	status	NOUN
taxlaw-2810	713	7	for	for	ADP
taxlaw-2810	713	8	worker	worker	NOUN
taxlaw-2810	713	9	claims	claim	NOUN
taxlaw-2810	713	10	making	make	VERB
taxlaw-2810	713	11	,	,	PUNCT
taxlaw-2810	713	12	35	35	NUM
taxlaw-2810	713	13	law	law	NOUN
taxlaw-2810	713	14	&	&	CCONJ
taxlaw-2810	713	15	soc	soc	PROPN
taxlaw-2810	713	16	.	.	PUNCT
taxlaw-2810	714	1	inquiry	inquiry	NOUN
taxlaw-2810	714	2	561	561	NUM
taxlaw-2810	714	3	,	,	PUNCT
taxlaw-2810	714	4	578	578	NUM
taxlaw-2810	714	5	,	,	PUNCT
taxlaw-2810	714	6	581	581	NUM
taxlaw-2810	714	7	-	-	SYM
taxlaw-2810	714	8	86	86	NUM
taxlaw-2810	714	9	(	(	PUNCT
taxlaw-2810	714	10	2010	2010	NUM
taxlaw-2810	714	11	)	)	PUNCT
taxlaw-2810	714	12	;	;	PUNCT
taxlaw-2810	714	13	see	see	AUX
taxlaw-2810	714	14	also	also	ADV
taxlaw-2810	714	15	leisy	leisy	VERB
taxlaw-2810	714	16	j.	j.	PROPN
taxlaw-2810	714	17	abrego	abrego	PROPN
taxlaw-2810	714	18	,	,	PUNCT
taxlaw-2810	714	19	legal	legal	ADJ
taxlaw-2810	714	20	consciousness	consciousness	NOUN
taxlaw-2810	714	21	of	of	ADP
taxlaw-2810	714	22	undocumented	undocumented	ADJ
taxlaw-2810	714	23	latinos	latinos	PROPN
taxlaw-2810	714	24	:	:	PUNCT
taxlaw-2810	714	25	fear	fear	NOUN
taxlaw-2810	714	26	and	and	CCONJ
taxlaw-2810	714	27	stigma	stigma	NOUN
taxlaw-2810	714	28	as	as	ADP
taxlaw-2810	714	29	barriers	barrier	NOUN
taxlaw-2810	714	30	to	to	ADP
taxlaw-2810	714	31	claims	claim	NOUN
taxlaw-2810	714	32	-	-	PUNCT
taxlaw-2810	714	33	making	making	NOUN
taxlaw-2810	714	34	for	for	ADP
taxlaw-2810	714	35	firstand	firstand	NOUN
taxlaw-2810	714	36	1.5generation	1.5generation	NUM
taxlaw-2810	714	37	immigrants	immigrant	NOUN
taxlaw-2810	714	38	,	,	PUNCT
taxlaw-2810	714	39	45	45	NUM
taxlaw-2810	714	40	law	law	NOUN
taxlaw-2810	714	41	&	&	CCONJ
taxlaw-2810	714	42	soc’y	soc’y	NOUN
taxlaw-2810	714	43	rev	rev	PROPN
taxlaw-2810	714	44	.	.	PROPN
taxlaw-2810	714	45	337	337	NUM
taxlaw-2810	714	46	,	,	PUNCT
taxlaw-2810	714	47	365	365	NUM
taxlaw-2810	714	48	(	(	PUNCT
taxlaw-2810	714	49	2011	2011	NUM
taxlaw-2810	714	50	)	)	PUNCT
taxlaw-2810	714	51	(	(	PUNCT
taxlaw-2810	714	52	“	"	PUNCT
taxlaw-2810	714	53	workers	worker	NOUN
taxlaw-2810	714	54	in	in	ADP
taxlaw-2810	714	55	this	this	DET
taxlaw-2810	714	56	study	study	NOUN
taxlaw-2810	714	57	[	[	X
taxlaw-2810	714	58	based	base	VERB
taxlaw-2810	714	59	on	on	ADP
taxlaw-2810	714	60	interviews	interview	NOUN
taxlaw-2810	714	61	with	with	ADP
taxlaw-2810	714	62	largely	largely	ADV
taxlaw-2810	714	63	undocumented	undocumented	ADJ
taxlaw-2810	714	64	salvadoran	salvadoran	ADJ
taxlaw-2810	714	65	immigrants	immigrant	NOUN
taxlaw-2810	714	66	in	in	ADP
taxlaw-2810	714	67	los	los	PROPN
taxlaw-2810	714	68	angeles	angeles	PROPN
taxlaw-2810	714	69	]	]	PUNCT
taxlaw-2810	714	70	mentioned	mention	VERB
taxlaw-2810	714	71	injuries	injury	NOUN
taxlaw-2810	714	72	,	,	PUNCT
taxlaw-2810	714	73	wage	wage	NOUN
taxlaw-2810	714	74	theft	theft	NOUN
taxlaw-2810	714	75	,	,	PUNCT
taxlaw-2810	714	76	and	and	CCONJ
taxlaw-2810	714	77	humiliation	humiliation	NOUN
taxlaw-2810	714	78	as	as	ADP
taxlaw-2810	714	79	part	part	NOUN
taxlaw-2810	714	80	of	of	ADP
taxlaw-2810	714	81	their	their	PRON
taxlaw-2810	714	82	daily	daily	ADJ
taxlaw-2810	714	83	work	work	NOUN
taxlaw-2810	714	84	environment	environment	NOUN
taxlaw-2810	714	85	,	,	PUNCT
taxlaw-2810	714	86	but	but	CCONJ
taxlaw-2810	714	87	,	,	PUNCT
taxlaw-2810	714	88	fearful	fearful	ADJ
taxlaw-2810	714	89	of	of	ADP
taxlaw-2810	714	90	interacting	interact	VERB
taxlaw-2810	714	91	with	with	ADP
taxlaw-2810	714	92	officials	official	NOUN
taxlaw-2810	714	93	who	who	PRON
taxlaw-2810	714	94	may	may	AUX
taxlaw-2810	714	95	inquire	inquire	VERB
taxlaw-2810	714	96	about	about	ADP
taxlaw-2810	714	97	their	their	PRON
taxlaw-2810	714	98	legal	legal	ADJ
taxlaw-2810	714	99	status	status	NOUN
taxlaw-2810	714	100	and	and	CCONJ
taxlaw-2810	714	101	possibly	possibly	ADV
taxlaw-2810	714	102	report	report	VERB
taxlaw-2810	714	103	them	they	PRON
taxlaw-2810	714	104	to	to	ADP
taxlaw-2810	714	105	[	[	X
taxlaw-2810	714	106	immigration	immigration	NOUN
taxlaw-2810	714	107	and	and	CCONJ
taxlaw-2810	714	108	customs	custom	NOUN
taxlaw-2810	714	109	enforcement	enforcement	NOUN
taxlaw-2810	714	110	]	]	PUNCT
taxlaw-2810	714	111	agents	agent	NOUN
taxlaw-2810	714	112	,	,	PUNCT
taxlaw-2810	714	113	few	few	ADJ
taxlaw-2810	714	114	reported	report	VERB
taxlaw-2810	714	115	the	the	DET
taxlaw-2810	714	116	abuse	abuse	NOUN
taxlaw-2810	714	117	they	they	PRON
taxlaw-2810	714	118	suffered	suffer	VERB
taxlaw-2810	714	119	.	.	PUNCT
taxlaw-2810	714	120	”	"	PUNCT
taxlaw-2810	714	121	)	)	PUNCT
taxlaw-2810	714	122	.	.	PUNCT
taxlaw-2810	715	1	99	99	NUM
taxlaw-2810	715	2	elizabeth	elizabeth	PROPN
taxlaw-2810	715	3	fussell	fussell	PROPN
taxlaw-2810	715	4	,	,	PUNCT
taxlaw-2810	715	5	the	the	DET
taxlaw-2810	715	6	deportation	deportation	NOUN
taxlaw-2810	715	7	threat	threat	NOUN
taxlaw-2810	715	8	dynamic	dynamic	ADJ
taxlaw-2810	715	9	and	and	CCONJ
taxlaw-2810	715	10	victimization	victimization	NOUN
taxlaw-2810	715	11	of	of	ADP
taxlaw-2810	715	12	latino	latino	ADJ
taxlaw-2810	715	13	migrants	migrant	NOUN
taxlaw-2810	715	14	:	:	PUNCT
taxlaw-2810	715	15	wage	wage	NOUN
taxlaw-2810	715	16	theft	theft	NOUN
taxlaw-2810	715	17	and	and	CCONJ
taxlaw-2810	715	18	robbery	robbery	NOUN
taxlaw-2810	715	19	,	,	PUNCT
taxlaw-2810	715	20	52	52	NUM
taxlaw-2810	715	21	sociological	sociological	ADJ
taxlaw-2810	715	22	q.	q.	NOUN
taxlaw-2810	715	23	593	593	NUM
taxlaw-2810	715	24	,	,	PUNCT
taxlaw-2810	715	25	602	602	NUM
taxlaw-2810	715	26	-	-	SYM
taxlaw-2810	715	27	04	04	NUM
taxlaw-2810	715	28	,	,	PUNCT
taxlaw-2810	715	29	607	607	NUM
taxlaw-2810	715	30	-	-	SYM
taxlaw-2810	715	31	08	08	NUM
taxlaw-2810	715	32	(	(	PUNCT
taxlaw-2810	715	33	2011	2011	NUM
taxlaw-2810	715	34	)	)	PUNCT
taxlaw-2810	715	35	.	.	PUNCT
taxlaw-2810	716	1	2012	2012	NUM
taxlaw-2810	716	2	]	]	PUNCT
taxlaw-2810	716	3	tax	tax	NOUN
taxlaw-2810	716	4	liability	liability	NOUN
taxlaw-2810	716	5	for	for	ADP
taxlaw-2810	716	6	wage	wage	NOUN
taxlaw-2810	716	7	theft	theft	NOUN
taxlaw-2810	716	8	135	135	NUM
taxlaw-2810	716	9	moreover	moreover	ADV
taxlaw-2810	716	10	,	,	PUNCT
taxlaw-2810	716	11	it	it	PRON
taxlaw-2810	716	12	is	be	AUX
taxlaw-2810	716	13	reasonable	reasonable	ADJ
taxlaw-2810	716	14	to	to	PART
taxlaw-2810	716	15	assume	assume	VERB
taxlaw-2810	716	16	that	that	SCONJ
taxlaw-2810	716	17	any	any	DET
taxlaw-2810	716	18	change	change	NOUN
taxlaw-2810	716	19	in	in	ADP
taxlaw-2810	716	20	the	the	DET
taxlaw-2810	716	21	probability	probability	NOUN
taxlaw-2810	716	22	of	of	ADP
taxlaw-2810	716	23	employer	employer	NOUN
taxlaw-2810	716	24	identification	identification	NOUN
taxlaw-2810	716	25	of	of	ADP
taxlaw-2810	716	26	the	the	DET
taxlaw-2810	716	27	tax	tax	NOUN
taxlaw-2810	716	28	informant	informant	NOUN
taxlaw-2810	716	29	will	will	AUX
taxlaw-2810	716	30	lead	lead	VERB
taxlaw-2810	716	31	to	to	ADP
taxlaw-2810	716	32	a	a	DET
taxlaw-2810	716	33	change	change	NOUN
taxlaw-2810	716	34	in	in	ADP
taxlaw-2810	716	35	the	the	DET
taxlaw-2810	716	36	same	same	ADJ
taxlaw-2810	716	37	direction	direction	NOUN
taxlaw-2810	716	38	in	in	ADP
taxlaw-2810	716	39	the	the	DET
taxlaw-2810	716	40	probability	probability	NOUN
taxlaw-2810	716	41	of	of	ADP
taxlaw-2810	716	42	informant	informant	NOUN
taxlaw-2810	716	43	deportation	deportation	NOUN
taxlaw-2810	716	44	,	,	PUNCT
taxlaw-2810	716	45	for	for	ADP
taxlaw-2810	716	46	at	at	ADV
taxlaw-2810	716	47	least	least	ADV
taxlaw-2810	716	48	two	two	NUM
taxlaw-2810	716	49	reasons	reason	NOUN
taxlaw-2810	716	50	.	.	PUNCT
taxlaw-2810	717	1	first	first	ADV
taxlaw-2810	717	2	,	,	PUNCT
taxlaw-2810	717	3	federal	federal	ADJ
taxlaw-2810	717	4	prosecutors	prosecutor	NOUN
taxlaw-2810	717	5	and	and	CCONJ
taxlaw-2810	717	6	tax	tax	NOUN
taxlaw-2810	717	7	authorities	authority	NOUN
taxlaw-2810	717	8	lack	lack	VERB
taxlaw-2810	717	9	the	the	DET
taxlaw-2810	717	10	authority	authority	NOUN
taxlaw-2810	717	11	to	to	PART
taxlaw-2810	717	12	bind	bind	VERB
taxlaw-2810	717	13	federal	federal	ADJ
taxlaw-2810	717	14	immigration	immigration	NOUN
taxlaw-2810	717	15	authorities	authority	NOUN
taxlaw-2810	717	16	to	to	ADP
taxlaw-2810	717	17	cooperation	cooperation	NOUN
taxlaw-2810	717	18	or	or	CCONJ
taxlaw-2810	717	19	immunity	immunity	NOUN
taxlaw-2810	717	20	agreements	agreement	NOUN
taxlaw-2810	717	21	for	for	ADP
taxlaw-2810	717	22	undocumented	undocumented	ADJ
taxlaw-2810	717	23	informants	informant	NOUN
taxlaw-2810	717	24	,	,	PUNCT
taxlaw-2810	717	25	absent	absent	VERB
taxlaw-2810	717	26	their	their	PRON
taxlaw-2810	717	27	express	express	ADJ
taxlaw-2810	717	28	written	write	VERB
taxlaw-2810	717	29	authorization	authorization	NOUN
taxlaw-2810	717	30	from	from	ADP
taxlaw-2810	717	31	federal	federal	ADJ
taxlaw-2810	717	32	immigration	immigration	NOUN
taxlaw-2810	717	33	authorities	authority	NOUN
taxlaw-2810	717	34	.	.	PUNCT
taxlaw-2810	718	1	100	100	NUM
taxlaw-2810	718	2	there	there	PRON
taxlaw-2810	718	3	appears	appear	VERB
taxlaw-2810	718	4	to	to	PART
taxlaw-2810	718	5	be	be	AUX
taxlaw-2810	718	6	no	no	DET
taxlaw-2810	718	7	existing	exist	VERB
taxlaw-2810	718	8	interagency	interagency	NOUN
taxlaw-2810	718	9	agreement	agreement	NOUN
taxlaw-2810	718	10	between	between	ADP
taxlaw-2810	718	11	federal	federal	ADJ
taxlaw-2810	718	12	tax	tax	NOUN
taxlaw-2810	718	13	and	and	CCONJ
taxlaw-2810	718	14	immigration	immigration	NOUN
taxlaw-2810	718	15	agencies	agency	NOUN
taxlaw-2810	718	16	concerning	concern	VERB
taxlaw-2810	718	17	undocumented	undocumented	ADJ
taxlaw-2810	718	18	tax	tax	NOUN
taxlaw-2810	718	19	informants	informant	NOUN
taxlaw-2810	718	20	.	.	PUNCT
taxlaw-2810	719	1	meanwhile	meanwhile	ADV
taxlaw-2810	719	2	,	,	PUNCT
taxlaw-2810	719	3	state	state	NOUN
taxlaw-2810	719	4	officials	official	NOUN
taxlaw-2810	719	5	have	have	VERB
taxlaw-2810	719	6	no	no	DET
taxlaw-2810	719	7	authority	authority	NOUN
taxlaw-2810	719	8	to	to	PART
taxlaw-2810	719	9	promise	promise	VERB
taxlaw-2810	719	10	immunity	immunity	NOUN
taxlaw-2810	719	11	from	from	ADP
taxlaw-2810	719	12	deportation	deportation	NOUN
taxlaw-2810	719	13	or	or	CCONJ
taxlaw-2810	719	14	prosecution	prosecution	NOUN
taxlaw-2810	719	15	under	under	ADP
taxlaw-2810	719	16	federal	federal	ADJ
taxlaw-2810	719	17	law	law	NOUN
taxlaw-2810	719	18	.	.	PUNCT
taxlaw-2810	720	1	this	this	PRON
taxlaw-2810	720	2	may	may	AUX
taxlaw-2810	720	3	be	be	AUX
taxlaw-2810	720	4	a	a	DET
taxlaw-2810	720	5	serious	serious	ADJ
taxlaw-2810	720	6	problem	problem	NOUN
taxlaw-2810	720	7	if	if	SCONJ
taxlaw-2810	720	8	the	the	DET
taxlaw-2810	720	9	worker	worker	NOUN
taxlaw-2810	720	10	's	's	PART
taxlaw-2810	720	11	decision	decision	NOUN
taxlaw-2810	720	12	to	to	PART
taxlaw-2810	720	13	inform	inform	VERB
taxlaw-2810	720	14	leads	lead	NOUN
taxlaw-2810	720	15	to	to	ADP
taxlaw-2810	720	16	a	a	DET
taxlaw-2810	720	17	proceeding	proceeding	NOUN
taxlaw-2810	720	18	that	that	PRON
taxlaw-2810	720	19	authorizes	authorize	VERB
taxlaw-2810	720	20	discovery	discovery	NOUN
taxlaw-2810	720	21	.	.	PUNCT
taxlaw-2810	721	1	through	through	ADP
taxlaw-2810	721	2	discovery	discovery	NOUN
taxlaw-2810	721	3	,	,	PUNCT
taxlaw-2810	721	4	an	an	DET
taxlaw-2810	721	5	employer	employer	NOUN
taxlaw-2810	721	6	may	may	AUX
taxlaw-2810	721	7	come	come	VERB
taxlaw-2810	721	8	to	to	PART
taxlaw-2810	721	9	learn	learn	VERB
taxlaw-2810	721	10	of	of	ADP
taxlaw-2810	721	11	the	the	DET
taxlaw-2810	721	12	informant	informant	NOUN
taxlaw-2810	721	13	's	's	PART
taxlaw-2810	721	14	undocumented	undocumented	ADJ
taxlaw-2810	721	15	status	status	NOUN
taxlaw-2810	721	16	.	.	PUNCT
taxlaw-2810	722	1	when	when	SCONJ
taxlaw-2810	722	2	undocumented	undocumented	ADJ
taxlaw-2810	722	3	workers	worker	NOUN
taxlaw-2810	722	4	are	be	AUX
taxlaw-2810	722	5	asked	ask	VERB
taxlaw-2810	722	6	to	to	PART
taxlaw-2810	722	7	provide	provide	VERB
taxlaw-2810	722	8	testimonial	testimonial	ADJ
taxlaw-2810	722	9	evidence	evidence	NOUN
taxlaw-2810	722	10	that	that	PRON
taxlaw-2810	722	11	pertains	pertain	VERB
taxlaw-2810	722	12	to	to	ADP
taxlaw-2810	722	13	immigration	immigration	NOUN
taxlaw-2810	722	14	status	status	NOUN
taxlaw-2810	722	15	,	,	PUNCT
taxlaw-2810	722	16	cunningham	cunningham	PROPN
taxlaw-2810	722	17	-	-	PUNCT
taxlaw-2810	722	18	parmeter	parmeter	PROPN
taxlaw-2810	722	19	(	(	PUNCT
taxlaw-2810	722	20	2008	2008	NUM
taxlaw-2810	722	21	)	)	PUNCT
taxlaw-2810	722	22	argues	argue	VERB
taxlaw-2810	722	23	that	that	SCONJ
taxlaw-2810	722	24	they	they	PRON
taxlaw-2810	722	25	could	could	AUX
taxlaw-2810	722	26	successfully	successfully	ADV
taxlaw-2810	722	27	invoke	invoke	VERB
taxlaw-2810	722	28	the	the	DET
taxlaw-2810	722	29	fifth	fifth	ADJ
taxlaw-2810	722	30	amendment	amendment	NOUN
taxlaw-2810	722	31	privilege	privilege	NOUN
taxlaw-2810	722	32	against	against	ADP
taxlaw-2810	722	33	self	self	NOUN
taxlaw-2810	722	34	-	-	PUNCT
taxlaw-2810	722	35	incrimination	incrimination	NOUN
taxlaw-2810	722	36	,	,	PUNCT
taxlaw-2810	722	37	because	because	SCONJ
taxlaw-2810	722	38	of	of	ADP
taxlaw-2810	722	39	the	the	DET
taxlaw-2810	722	40	quasi	quasi	ADJ
taxlaw-2810	722	41	-	-	ADJ
taxlaw-2810	722	42	criminal	criminal	ADJ
taxlaw-2810	722	43	nature	nature	NOUN
taxlaw-2810	722	44	of	of	ADP
taxlaw-2810	722	45	removal	removal	NOUN
taxlaw-2810	722	46	proceedings	proceeding	NOUN
taxlaw-2810	722	47	.	.	PUNCT
taxlaw-2810	723	1	101	101	NUM
taxlaw-2810	723	2	moreover	moreover	ADV
taxlaw-2810	723	3	,	,	PUNCT
taxlaw-2810	723	4	courts	court	NOUN
taxlaw-2810	723	5	can	can	AUX
taxlaw-2810	723	6	issue	issue	VERB
taxlaw-2810	723	7	protective	protective	ADJ
taxlaw-2810	723	8	orders	order	NOUN
taxlaw-2810	723	9	to	to	PART
taxlaw-2810	723	10	preclude	preclude	VERB
taxlaw-2810	723	11	discovery	discovery	NOUN
taxlaw-2810	723	12	that	that	PRON
taxlaw-2810	723	13	may	may	AUX
taxlaw-2810	723	14	reveal	reveal	VERB
taxlaw-2810	723	15	immigration	immigration	NOUN
taxlaw-2810	723	16	status	status	NOUN
taxlaw-2810	723	17	.	.	PUNCT
taxlaw-2810	724	1	102	102	NUM
taxlaw-2810	724	2	however	however	ADV
taxlaw-2810	724	3	,	,	PUNCT
taxlaw-2810	724	4	seeking	seek	VERB
taxlaw-2810	724	5	such	such	DET
taxlaw-2810	724	6	an	an	DET
taxlaw-2810	724	7	order	order	NOUN
taxlaw-2810	724	8	may	may	AUX
taxlaw-2810	724	9	confirm	confirm	VERB
taxlaw-2810	724	10	third	third	ADJ
taxlaw-2810	724	11	party	party	NOUN
taxlaw-2810	724	12	suspicion	suspicion	NOUN
taxlaw-2810	724	13	of	of	ADP
taxlaw-2810	724	14	undocumented	undocumented	ADJ
taxlaw-2810	724	15	status	status	NOUN
taxlaw-2810	724	16	.	.	PUNCT
taxlaw-2810	725	1	to	to	ADP
taxlaw-2810	725	2	date	date	NOUN
taxlaw-2810	725	3	,	,	PUNCT
taxlaw-2810	725	4	no	no	DET
taxlaw-2810	725	5	study	study	NOUN
taxlaw-2810	725	6	has	have	AUX
taxlaw-2810	725	7	found	find	VERB
taxlaw-2810	725	8	how	how	SCONJ
taxlaw-2810	725	9	often	often	ADV
taxlaw-2810	725	10	motions	motion	NOUN
taxlaw-2810	725	11	for	for	ADP
taxlaw-2810	725	12	such	such	ADJ
taxlaw-2810	725	13	protective	protective	ADJ
taxlaw-2810	725	14	orders	order	NOUN
taxlaw-2810	725	15	succeed	succeed	VERB
taxlaw-2810	725	16	or	or	CCONJ
taxlaw-2810	725	17	how	how	SCONJ
taxlaw-2810	725	18	much	much	ADJ
taxlaw-2810	725	19	such	such	ADJ
taxlaw-2810	725	20	orders	order	NOUN
taxlaw-2810	725	21	or	or	CCONJ
taxlaw-2810	725	22	the	the	DET
taxlaw-2810	725	23	fifth	fifth	ADJ
taxlaw-2810	725	24	amendment	amendment	NOUN
taxlaw-2810	725	25	privilege	privilege	NOUN
taxlaw-2810	725	26	reduce	reduce	VERB
taxlaw-2810	725	27	the	the	DET
taxlaw-2810	725	28	risk	risk	NOUN
taxlaw-2810	725	29	of	of	ADP
taxlaw-2810	725	30	immigration	immigration	NOUN
taxlaw-2810	725	31	status	status	NOUN
taxlaw-2810	725	32	disclosure	disclosure	NOUN
taxlaw-2810	725	33	.	.	PUNCT
taxlaw-2810	726	1	second	second	ADV
taxlaw-2810	726	2	,	,	PUNCT
taxlaw-2810	726	3	it	it	PRON
taxlaw-2810	726	4	is	be	AUX
taxlaw-2810	726	5	uncertain	uncertain	ADJ
taxlaw-2810	726	6	how	how	SCONJ
taxlaw-2810	726	7	many	many	ADJ
taxlaw-2810	726	8	,	,	PUNCT
taxlaw-2810	726	9	if	if	SCONJ
taxlaw-2810	726	10	any	any	PRON
taxlaw-2810	726	11	,	,	PUNCT
taxlaw-2810	726	12	undocumented	undocumented	ADJ
taxlaw-2810	726	13	workers	worker	NOUN
taxlaw-2810	726	14	will	will	AUX
taxlaw-2810	726	15	be	be	AUX
taxlaw-2810	726	16	eligible	eligible	ADJ
taxlaw-2810	726	17	for	for	ADP
taxlaw-2810	726	18	u-1	u-1	PROPN
taxlaw-2810	726	19	non	non	ADJ
taxlaw-2810	726	20	-	-	ADJ
taxlaw-2810	726	21	immigrant	immigrant	ADJ
taxlaw-2810	726	22	status	status	NOUN
taxlaw-2810	726	23	(	(	PUNCT
taxlaw-2810	726	24	a	a	DET
taxlaw-2810	726	25	u	u	NOUN
taxlaw-2810	726	26	-	-	NOUN
taxlaw-2810	726	27	visa	visa	NOUN
taxlaw-2810	726	28	)	)	PUNCT
taxlaw-2810	726	29	for	for	ADP
taxlaw-2810	726	30	cooperating	cooperate	VERB
taxlaw-2810	726	31	with	with	ADP
taxlaw-2810	726	32	law	law	NOUN
taxlaw-2810	726	33	enforcement	enforcement	NOUN
taxlaw-2810	726	34	investigating	investigate	VERB
taxlaw-2810	726	35	tax	tax	NOUN
taxlaw-2810	726	36	violations	violation	NOUN
taxlaw-2810	726	37	.	.	PUNCT
taxlaw-2810	727	1	u	u	NOUN
taxlaw-2810	727	2	-	-	ADJ
taxlaw-2810	727	3	visa	visa	NOUN
taxlaw-2810	727	4	eligibility	eligibility	NOUN
taxlaw-2810	727	5	requires	require	VERB
taxlaw-2810	727	6	that	that	SCONJ
taxlaw-2810	727	7	(	(	PUNCT
taxlaw-2810	727	8	1	1	X
taxlaw-2810	727	9	)	)	PUNCT
taxlaw-2810	727	10	the	the	DET
taxlaw-2810	727	11	applicant	applicant	NOUN
taxlaw-2810	727	12	suffered	suffer	VERB
taxlaw-2810	727	13	“	"	PUNCT
taxlaw-2810	727	14	substantial	substantial	ADJ
taxlaw-2810	727	15	physical	physical	ADJ
taxlaw-2810	727	16	or	or	CCONJ
taxlaw-2810	727	17	mental	mental	ADJ
taxlaw-2810	727	18	abuse	abuse	NOUN
taxlaw-2810	727	19	as	as	ADP
taxlaw-2810	727	20	a	a	DET
taxlaw-2810	727	21	result	result	NOUN
taxlaw-2810	727	22	of	of	ADP
taxlaw-2810	727	23	having	having	AUX
taxlaw-2810	727	24	been	be	AUX
taxlaw-2810	727	25	a	a	DET
taxlaw-2810	727	26	victim	victim	NOUN
taxlaw-2810	727	27	of	of	ADP
taxlaw-2810	727	28	criminal	criminal	ADJ
taxlaw-2810	727	29	activity	activity	NOUN
taxlaw-2810	727	30	”	"	PUNCT
taxlaw-2810	727	31	that	that	PRON
taxlaw-2810	727	32	falls	fall	VERB
taxlaw-2810	727	33	within	within	ADP
taxlaw-2810	727	34	particular	particular	ADJ
taxlaw-2810	727	35	statutory	statutory	ADJ
taxlaw-2810	727	36	categories	category	NOUN
taxlaw-2810	727	37	;	;	PUNCT
taxlaw-2810	727	38	(	(	PUNCT
taxlaw-2810	727	39	2	2	X
taxlaw-2810	727	40	)	)	PUNCT
taxlaw-2810	727	41	the	the	DET
taxlaw-2810	727	42	applicant	applicant	NOUN
taxlaw-2810	727	43	has	have	VERB
taxlaw-2810	727	44	information	information	NOUN
taxlaw-2810	727	45	“	"	PUNCT
taxlaw-2810	727	46	concerning	concern	VERB
taxlaw-2810	727	47	”	"	PUNCT
taxlaw-2810	727	48	that	that	SCONJ
taxlaw-2810	727	49	criminal	criminal	ADJ
taxlaw-2810	727	50	activity	activity	NOUN
taxlaw-2810	727	51	;	;	PUNCT
taxlaw-2810	727	52	(	(	PUNCT
taxlaw-2810	727	53	3	3	X
taxlaw-2810	727	54	)	)	PUNCT
taxlaw-2810	727	55	the	the	DET
taxlaw-2810	727	56	applicant	applicant	NOUN
taxlaw-2810	727	57	has	have	AUX
taxlaw-2810	727	58	been	be	AUX
taxlaw-2810	727	59	,	,	PUNCT
taxlaw-2810	727	60	is	be	AUX
taxlaw-2810	727	61	being	be	AUX
taxlaw-2810	727	62	,	,	PUNCT
taxlaw-2810	727	63	or	or	CCONJ
taxlaw-2810	727	64	is	be	AUX
taxlaw-2810	727	65	likely	likely	ADJ
taxlaw-2810	727	66	to	to	PART
taxlaw-2810	727	67	be	be	AUX
taxlaw-2810	727	68	helpful	helpful	ADJ
taxlaw-2810	727	69	to	to	ADP
taxlaw-2810	727	70	federal	federal	ADJ
taxlaw-2810	727	71	,	,	PUNCT
taxlaw-2810	727	72	state	state	NOUN
taxlaw-2810	727	73	,	,	PUNCT
taxlaw-2810	727	74	or	or	CCONJ
taxlaw-2810	727	75	local	local	ADJ
taxlaw-2810	727	76	law	law	NOUN
taxlaw-2810	727	77	enforcement	enforcement	NOUN
taxlaw-2810	727	78	in	in	ADP
taxlaw-2810	727	79	investigating	investigate	VERB
taxlaw-2810	727	80	or	or	CCONJ
taxlaw-2810	727	81	prosecuting	prosecute	VERB
taxlaw-2810	727	82	that	that	DET
taxlaw-2810	727	83	criminal	criminal	ADJ
taxlaw-2810	727	84	activity	activity	NOUN
taxlaw-2810	727	85	;	;	PUNCT
taxlaw-2810	727	86	and	and	CCONJ
taxlaw-2810	727	87	(	(	PUNCT
taxlaw-2810	727	88	4	4	X
taxlaw-2810	727	89	)	)	PUNCT
taxlaw-2810	727	90	the	the	DET
taxlaw-2810	727	91	criminal	criminal	ADJ
taxlaw-2810	727	92	activity	activity	NOUN
taxlaw-2810	727	93	in	in	ADP
taxlaw-2810	727	94	question	question	NOUN
taxlaw-2810	727	95	violated	violate	VERB
taxlaw-2810	727	96	the	the	DET
taxlaw-2810	727	97	laws	law	NOUN
taxlaw-2810	727	98	of	of	ADP
taxlaw-2810	727	99	the	the	DET
taxlaw-2810	727	100	united	united	PROPN
taxlaw-2810	727	101	states	states	PROPN
taxlaw-2810	727	102	or	or	CCONJ
taxlaw-2810	727	103	occurred	occur	VERB
taxlaw-2810	727	104	in	in	ADP
taxlaw-2810	727	105	the	the	DET
taxlaw-2810	727	106	united	united	PROPN
taxlaw-2810	727	107	states	states	PROPN
taxlaw-2810	727	108	.	.	PUNCT
taxlaw-2810	728	1	103	103	NUM
taxlaw-2810	729	1	the	the	DET
taxlaw-2810	729	2	statute	statute	NOUN
taxlaw-2810	729	3	,	,	PUNCT
taxlaw-2810	729	4	however	however	ADV
taxlaw-2810	729	5	,	,	PUNCT
taxlaw-2810	729	6	does	do	AUX
taxlaw-2810	729	7	not	not	PART
taxlaw-2810	729	8	include	include	VERB
taxlaw-2810	729	9	tax	tax	NOUN
taxlaw-2810	729	10	fraud	fraud	NOUN
taxlaw-2810	729	11	or	or	CCONJ
taxlaw-2810	729	12	theft	theft	NOUN
taxlaw-2810	729	13	-	-	PUNCT
taxlaw-2810	729	14	of	of	ADP
taxlaw-2810	729	15	-	-	PUNCT
taxlaw-2810	729	16	service	service	NOUN
taxlaw-2810	729	17	among	among	ADP
taxlaw-2810	729	18	its	its	PRON
taxlaw-2810	729	19	categories	category	NOUN
taxlaw-2810	729	20	of	of	ADP
taxlaw-2810	729	21	criminal	criminal	ADJ
taxlaw-2810	729	22	activity	activity	NOUN
taxlaw-2810	729	23	.	.	PUNCT
taxlaw-2810	730	1	to	to	PART
taxlaw-2810	730	2	be	be	AUX
taxlaw-2810	730	3	sure	sure	ADJ
taxlaw-2810	730	4	,	,	PUNCT
taxlaw-2810	730	5	it	it	PRON
taxlaw-2810	730	6	does	do	AUX
taxlaw-2810	730	7	include	include	VERB
taxlaw-2810	730	8	“	"	PUNCT
taxlaw-2810	730	9	perjury	perjury	NOUN
taxlaw-2810	730	10	,	,	PUNCT
taxlaw-2810	730	11	”	"	PUNCT
taxlaw-2810	730	12	a	a	DET
taxlaw-2810	730	13	felony	felony	NOUN
taxlaw-2810	730	14	that	that	SCONJ
taxlaw-2810	730	15	a	a	DET
taxlaw-2810	730	16	taxpayer	taxpayer	NOUN
taxlaw-2810	730	17	commits	commit	VERB
taxlaw-2810	730	18	by	by	ADP
taxlaw-2810	730	19	willfully	willfully	ADV
taxlaw-2810	730	20	misreporting	misreporte	VERB
taxlaw-2810	730	21	income	income	NOUN
taxlaw-2810	730	22	on	on	ADP
taxlaw-2810	730	23	a	a	DET
taxlaw-2810	730	24	return	return	NOUN
taxlaw-2810	730	25	.	.	PUNCT
taxlaw-2810	731	1	104	104	NUM
taxlaw-2810	731	2	however	however	ADV
taxlaw-2810	731	3	,	,	PUNCT
taxlaw-2810	731	4	by	by	ADP
taxlaw-2810	731	5	regulation	regulation	NOUN
taxlaw-2810	731	6	,	,	PUNCT
taxlaw-2810	731	7	a	a	DET
taxlaw-2810	731	8	person	person	NOUN
taxlaw-2810	731	9	who	who	PRON
taxlaw-2810	731	10	petitions	petition	VERB
taxlaw-2810	731	11	for	for	ADP
taxlaw-2810	731	12	a	a	DET
taxlaw-2810	731	13	u-1	u-1	ADJ
taxlaw-2810	731	14	visa	visa	NOUN
taxlaw-2810	731	15	as	as	ADP
taxlaw-2810	731	16	a	a	DET
taxlaw-2810	731	17	“	"	PUNCT
taxlaw-2810	731	18	perjury	perjury	NOUN
taxlaw-2810	731	19	”	"	PUNCT
taxlaw-2810	731	20	victim	victim	NOUN
taxlaw-2810	731	21	must	must	AUX
taxlaw-2810	731	22	show	show	VERB
taxlaw-2810	731	23	that	that	SCONJ
taxlaw-2810	731	24	he	he	PRON
taxlaw-2810	731	25	or	or	CCONJ
taxlaw-2810	731	26	she	she	PRON
taxlaw-2810	731	27	“	"	PUNCT
taxlaw-2810	731	28	has	have	AUX
taxlaw-2810	731	29	been	be	AUX
taxlaw-2810	731	30	directly	directly	ADV
taxlaw-2810	731	31	and	and	CCONJ
taxlaw-2810	731	32	proximately	proximately	ADV
taxlaw-2810	731	33	harmed	harm	VERB
taxlaw-2810	731	34	by	by	ADP
taxlaw-2810	731	35	the	the	DET
taxlaw-2810	731	36	perpetrator	perpetrator	NOUN
taxlaw-2810	731	37	”	"	PUNCT
taxlaw-2810	731	38	of	of	ADP
taxlaw-2810	731	39	the	the	DET
taxlaw-2810	731	40	perjury	perjury	NOUN
taxlaw-2810	731	41	,	,	PUNCT
taxlaw-2810	731	42	and	and	CCONJ
taxlaw-2810	731	43	that	that	SCONJ
taxlaw-2810	731	44	there	there	PRON
taxlaw-2810	731	45	are	be	VERB
taxlaw-2810	731	46	“	"	PUNCT
taxlaw-2810	731	47	reasonable	reasonable	ADJ
taxlaw-2810	731	48	grounds	ground	NOUN
taxlaw-2810	731	49	”	"	PUNCT
taxlaw-2810	731	50	to	to	PART
taxlaw-2810	731	51	conclude	conclude	VERB
taxlaw-2810	731	52	that	that	SCONJ
taxlaw-2810	731	53	the	the	DET
taxlaw-2810	731	54	perpetrator	perpetrator	NOUN
taxlaw-2810	731	55	100	100	NUM
taxlaw-2810	731	56	28	28	NUM
taxlaw-2810	731	57	c.f.r	c.f.r	NOUN
taxlaw-2810	731	58	.	.	PUNCT
taxlaw-2810	732	1	§	§	PROPN
taxlaw-2810	732	2	0.197	0.197	NUM
taxlaw-2810	732	3	(	(	PUNCT
taxlaw-2810	732	4	2011	2011	NUM
taxlaw-2810	732	5	)	)	PUNCT
taxlaw-2810	732	6	.	.	PUNCT
taxlaw-2810	733	1	for	for	ADP
taxlaw-2810	733	2	discussion	discussion	NOUN
taxlaw-2810	733	3	,	,	PUNCT
taxlaw-2810	733	4	see	see	VERB
taxlaw-2810	733	5	,	,	PUNCT
taxlaw-2810	733	6	for	for	ADP
taxlaw-2810	733	7	example	example	NOUN
taxlaw-2810	733	8	,	,	PUNCT
taxlaw-2810	733	9	colleen	colleen	PROPN
taxlaw-2810	733	10	melody	melody	NOUN
taxlaw-2810	733	11	,	,	PUNCT
taxlaw-2810	733	12	trading	trading	NOUN
taxlaw-2810	733	13	information	information	NOUN
taxlaw-2810	733	14	for	for	ADP
taxlaw-2810	733	15	safety	safety	NOUN
taxlaw-2810	733	16	:	:	PUNCT
taxlaw-2810	733	17	immigrant	immigrant	ADJ
taxlaw-2810	733	18	informants	informant	NOUN
taxlaw-2810	733	19	,	,	PUNCT
taxlaw-2810	733	20	federal	federal	ADJ
taxlaw-2810	733	21	law	law	NOUN
taxlaw-2810	733	22	-	-	PUNCT
taxlaw-2810	733	23	enforcement	enforcement	NOUN
taxlaw-2810	733	24	agents	agent	NOUN
taxlaw-2810	733	25	,	,	PUNCT
taxlaw-2810	733	26	and	and	CCONJ
taxlaw-2810	733	27	the	the	DET
taxlaw-2810	733	28	viability	viability	NOUN
taxlaw-2810	733	29	of	of	ADP
taxlaw-2810	733	30	nondeportation	nondeportation	NOUN
taxlaw-2810	733	31	agreements	agreement	NOUN
taxlaw-2810	733	32	,	,	PUNCT
taxlaw-2810	733	33	83	83	NUM
taxlaw-2810	733	34	wash	wash	NOUN
taxlaw-2810	733	35	.	.	PUNCT
taxlaw-2810	734	1	l.	l.	PROPN
taxlaw-2810	734	2	rev	rev	PROPN
taxlaw-2810	734	3	.	.	PROPN
taxlaw-2810	734	4	599	599	NUM
taxlaw-2810	734	5	(	(	PUNCT
taxlaw-2810	734	6	2008	2008	NUM
taxlaw-2810	734	7	)	)	PUNCT
taxlaw-2810	734	8	.	.	PUNCT
taxlaw-2810	735	1	101	101	NUM
taxlaw-2810	735	2	keith	keith	PROPN
taxlaw-2810	735	3	cunningham	cunningham	PROPN
taxlaw-2810	735	4	-	-	PUNCT
taxlaw-2810	735	5	parmeter	parmeter	PROPN
taxlaw-2810	735	6	,	,	PUNCT
taxlaw-2810	735	7	fear	fear	NOUN
taxlaw-2810	735	8	of	of	ADP
taxlaw-2810	735	9	discovery	discovery	NOUN
taxlaw-2810	735	10	:	:	PUNCT
taxlaw-2810	735	11	immigrant	immigrant	ADJ
taxlaw-2810	735	12	workers	worker	NOUN
taxlaw-2810	735	13	and	and	CCONJ
taxlaw-2810	735	14	the	the	DET
taxlaw-2810	735	15	fifth	fifth	ADJ
taxlaw-2810	735	16	amendment	amendment	NOUN
taxlaw-2810	735	17	,	,	PUNCT
taxlaw-2810	735	18	41	41	NUM
taxlaw-2810	735	19	cornell	cornell	PROPN
taxlaw-2810	735	20	int’l	int’l	NUM
taxlaw-2810	735	21	l.	l.	PROPN
taxlaw-2810	735	22	j.	j.	PROPN
taxlaw-2810	735	23	27	27	NUM
taxlaw-2810	735	24	(	(	PUNCT
taxlaw-2810	735	25	2008	2008	NUM
taxlaw-2810	735	26	)	)	PUNCT
taxlaw-2810	735	27	.	.	PUNCT
taxlaw-2810	736	1	102	102	NUM
taxlaw-2810	736	2	fed	fed	PROPN
taxlaw-2810	736	3	.	.	PUNCT
taxlaw-2810	737	1	r.	r.	PROPN
taxlaw-2810	737	2	civ	civ	PROPN
taxlaw-2810	737	3	.	.	PUNCT
taxlaw-2810	738	1	p.	p.	NOUN
taxlaw-2810	738	2	26(c	26(c	NUM
taxlaw-2810	738	3	)	)	PUNCT
taxlaw-2810	738	4	;	;	PUNCT
taxlaw-2810	738	5	rivera	rivera	PROPN
taxlaw-2810	738	6	v.	v.	PROPN
taxlaw-2810	738	7	nibco	nibco	PROPN
taxlaw-2810	738	8	,	,	PUNCT
taxlaw-2810	738	9	inc	inc	PROPN
taxlaw-2810	738	10	.	.	PROPN
taxlaw-2810	738	11	,	,	PUNCT
taxlaw-2810	738	12	364	364	NUM
taxlaw-2810	738	13	f.3d	f.3d	NUM
taxlaw-2810	738	14	1057	1057	NUM
taxlaw-2810	738	15	(	(	PUNCT
taxlaw-2810	738	16	9th	9th	ADJ
taxlaw-2810	738	17	cir	cir	NOUN
taxlaw-2810	738	18	.	.	PUNCT
taxlaw-2810	738	19	2004	2004	NUM
taxlaw-2810	738	20	)	)	PUNCT
taxlaw-2810	738	21	.	.	PUNCT
taxlaw-2810	739	1	for	for	ADP
taxlaw-2810	739	2	examples	example	NOUN
taxlaw-2810	739	3	of	of	ADP
taxlaw-2810	739	4	parallel	parallel	ADJ
taxlaw-2810	739	5	authority	authority	NOUN
taxlaw-2810	739	6	in	in	ADP
taxlaw-2810	739	7	other	other	ADJ
taxlaw-2810	739	8	courts	court	NOUN
taxlaw-2810	739	9	,	,	PUNCT
taxlaw-2810	739	10	see	see	VERB
taxlaw-2810	739	11	tax	tax	NOUN
taxlaw-2810	739	12	ct	ct	PROPN
taxlaw-2810	739	13	.	.	PUNCT
taxlaw-2810	740	1	r.	r.	PROPN
taxlaw-2810	740	2	103(a	103(a	PROPN
taxlaw-2810	740	3	)	)	PUNCT
taxlaw-2810	740	4	(	(	PUNCT
taxlaw-2810	740	5	2010	2010	NUM
taxlaw-2810	740	6	)	)	PUNCT
taxlaw-2810	740	7	;	;	PUNCT
taxlaw-2810	741	1	del	del	PROPN
taxlaw-2810	741	2	.	.	PROPN
taxlaw-2810	741	3	super	super	PROPN
taxlaw-2810	741	4	.	.	PUNCT
taxlaw-2810	742	1	ct	ct	AUX
taxlaw-2810	742	2	.	.	PUNCT
taxlaw-2810	742	3	civ	civ	PROPN
taxlaw-2810	742	4	.	.	PUNCT
taxlaw-2810	743	1	r.	r.	PROPN
taxlaw-2810	743	2	26(c	26(c	NUM
taxlaw-2810	743	3	)	)	PUNCT
taxlaw-2810	743	4	(	(	PUNCT
taxlaw-2810	743	5	2012	2012	NUM
taxlaw-2810	743	6	)	)	PUNCT
taxlaw-2810	743	7	;	;	PUNCT
taxlaw-2810	743	8	r.i	r.i	PROPN
taxlaw-2810	743	9	.	.	PROPN
taxlaw-2810	743	10	r.	r.	PROPN
taxlaw-2810	743	11	civ	civ	PROPN
taxlaw-2810	743	12	.	.	PUNCT
taxlaw-2810	744	1	p.	p.	NOUN
taxlaw-2810	744	2	26(c	26(c	NUM
taxlaw-2810	744	3	)	)	PUNCT
taxlaw-2810	744	4	(	(	PUNCT
taxlaw-2810	744	5	2012	2012	NUM
taxlaw-2810	744	6	)	)	PUNCT
taxlaw-2810	744	7	.	.	PUNCT
taxlaw-2810	745	1	103	103	NUM
taxlaw-2810	745	2	8	8	NUM
taxlaw-2810	745	3	u.s.c	u.s.c	NOUN
taxlaw-2810	745	4	.	.	PUNCT
taxlaw-2810	746	1	§	§	PROPN
taxlaw-2810	746	2	1101(a)(15)(u)(i	1101(a)(15)(u)(i	NUM
taxlaw-2810	746	3	)	)	PUNCT
taxlaw-2810	746	4	(	(	PUNCT
taxlaw-2810	746	5	2006	2006	NUM
taxlaw-2810	746	6	)	)	PUNCT
taxlaw-2810	746	7	.	.	PUNCT
taxlaw-2810	747	1	104	104	NUM
taxlaw-2810	747	2	see	see	VERB
taxlaw-2810	747	3	i.r.c	i.r.c	NOUN
taxlaw-2810	747	4	.	.	PUNCT
taxlaw-2810	748	1	§	§	PROPN
taxlaw-2810	748	2	7206(1	7206(1	NUM
taxlaw-2810	748	3	)	)	PUNCT
taxlaw-2810	748	4	(	(	PUNCT
taxlaw-2810	748	5	2006	2006	NUM
taxlaw-2810	748	6	)	)	PUNCT
taxlaw-2810	748	7	;	;	PUNCT
taxlaw-2810	748	8	michael	michael	PROPN
taxlaw-2810	748	9	i.	i.	PROPN
taxlaw-2810	748	10	saltzman	saltzman	PROPN
taxlaw-2810	748	11	,	,	PUNCT
taxlaw-2810	748	12	irs	irs	PROPN
taxlaw-2810	748	13	practice	practice	NOUN
taxlaw-2810	748	14	and	and	CCONJ
taxlaw-2810	748	15	procedure	procedure	NOUN
taxlaw-2810	748	16	¶	¶	PROPN
taxlaw-2810	748	17	7a.04(1	7a.04(1	NUM
taxlaw-2810	748	18	)	)	PUNCT
taxlaw-2810	748	19	(	(	PUNCT
taxlaw-2810	748	20	2009	2009	NUM
taxlaw-2810	748	21	)	)	PUNCT
taxlaw-2810	748	22	.	.	PUNCT
taxlaw-2810	749	1	136	136	NUM
taxlaw-2810	749	2	columbia	columbia	PROPN
taxlaw-2810	749	3	journal	journal	NOUN
taxlaw-2810	749	4	of	of	ADP
taxlaw-2810	749	5	tax	tax	NOUN
taxlaw-2810	749	6	law	law	NOUN
taxlaw-2810	749	7	[	[	X
taxlaw-2810	749	8	vol.3:113	vol.3:113	PROPN
taxlaw-2810	749	9	committed	commit	VERB
taxlaw-2810	749	10	the	the	PRON
taxlaw-2810	749	11	.	.	PUNCT
taxlaw-2810	749	12	.	.	PUNCT
taxlaw-2810	749	13	.	.	PUNCT
taxlaw-2810	750	1	perjury	perjury	NOUN
taxlaw-2810	750	2	offense	offense	NOUN
taxlaw-2810	750	3	,	,	PUNCT
taxlaw-2810	750	4	at	at	ADP
taxlaw-2810	750	5	least	least	ADJ
taxlaw-2810	750	6	in	in	ADP
taxlaw-2810	750	7	principal	principal	ADJ
taxlaw-2810	750	8	part	part	NOUN
taxlaw-2810	750	9	,	,	PUNCT
taxlaw-2810	750	10	as	as	ADP
taxlaw-2810	750	11	a	a	DET
taxlaw-2810	750	12	means	mean	NOUN
taxlaw-2810	750	13	:	:	PUNCT
taxlaw-2810	750	14	(	(	PUNCT
taxlaw-2810	750	15	1	1	X
taxlaw-2810	750	16	)	)	PUNCT
taxlaw-2810	750	17	to	to	PART
taxlaw-2810	750	18	avoid	avoid	VERB
taxlaw-2810	750	19	or	or	CCONJ
taxlaw-2810	750	20	frustrate	frustrate	VERB
taxlaw-2810	750	21	efforts	effort	NOUN
taxlaw-2810	750	22	to	to	PART
taxlaw-2810	750	23	investigate	investigate	VERB
taxlaw-2810	750	24	,	,	PUNCT
taxlaw-2810	750	25	arrest	arrest	NOUN
taxlaw-2810	750	26	,	,	PUNCT
taxlaw-2810	750	27	prosecute	prosecute	VERB
taxlaw-2810	750	28	,	,	PUNCT
taxlaw-2810	750	29	or	or	CCONJ
taxlaw-2810	750	30	otherwise	otherwise	ADV
taxlaw-2810	750	31	bring	bring	VERB
taxlaw-2810	750	32	to	to	ADP
taxlaw-2810	750	33	justice	justice	NOUN
taxlaw-2810	750	34	the	the	DET
taxlaw-2810	750	35	perpetrator	perpetrator	NOUN
taxlaw-2810	750	36	for	for	ADP
taxlaw-2810	750	37	other	other	ADJ
taxlaw-2810	750	38	criminal	criminal	ADJ
taxlaw-2810	750	39	activity	activity	NOUN
taxlaw-2810	750	40	;	;	PUNCT
taxlaw-2810	750	41	or	or	CCONJ
taxlaw-2810	750	42	(	(	PUNCT
taxlaw-2810	750	43	2	2	X
taxlaw-2810	750	44	)	)	PUNCT
taxlaw-2810	750	45	to	to	PART
taxlaw-2810	750	46	further	further	VERB
taxlaw-2810	750	47	the	the	DET
taxlaw-2810	750	48	perpetrator	perpetrator	NOUN
taxlaw-2810	750	49	's	's	PART
taxlaw-2810	750	50	abuse	abuse	NOUN
taxlaw-2810	750	51	or	or	CCONJ
taxlaw-2810	750	52	exploitation	exploitation	NOUN
taxlaw-2810	750	53	of	of	ADP
taxlaw-2810	750	54	or	or	CCONJ
taxlaw-2810	750	55	undue	undue	ADJ
taxlaw-2810	750	56	control	control	NOUN
taxlaw-2810	750	57	over	over	ADP
taxlaw-2810	750	58	the	the	DET
taxlaw-2810	750	59	petitioner	petitioner	NOUN
taxlaw-2810	750	60	through	through	ADP
taxlaw-2810	750	61	manipulation	manipulation	NOUN
taxlaw-2810	750	62	of	of	ADP
taxlaw-2810	750	63	the	the	DET
taxlaw-2810	750	64	legal	legal	ADJ
taxlaw-2810	750	65	system	system	NOUN
taxlaw-2810	750	66	.	.	PUNCT
taxlaw-2810	751	1	105	105	NUM
taxlaw-2810	751	2	to	to	PART
taxlaw-2810	751	3	satisfy	satisfy	VERB
taxlaw-2810	751	4	these	these	DET
taxlaw-2810	751	5	additional	additional	ADJ
taxlaw-2810	751	6	requirements	requirement	NOUN
taxlaw-2810	751	7	,	,	PUNCT
taxlaw-2810	751	8	a	a	DET
taxlaw-2810	751	9	lawyer	lawyer	NOUN
taxlaw-2810	751	10	might	might	AUX
taxlaw-2810	751	11	argue	argue	VERB
taxlaw-2810	751	12	that	that	SCONJ
taxlaw-2810	751	13	an	an	DET
taxlaw-2810	751	14	employer	employer	NOUN
taxlaw-2810	751	15	committed	commit	VERB
taxlaw-2810	751	16	tax	tax	NOUN
taxlaw-2810	751	17	perjury	perjury	NOUN
taxlaw-2810	751	18	to	to	PART
taxlaw-2810	751	19	help	help	VERB
taxlaw-2810	751	20	shield	shield	VERB
taxlaw-2810	751	21	from	from	ADP
taxlaw-2810	751	22	official	official	ADJ
taxlaw-2810	751	23	scrutiny	scrutiny	NOUN
taxlaw-2810	751	24	the	the	DET
taxlaw-2810	751	25	employer	employer	NOUN
taxlaw-2810	751	26	's	's	PART
taxlaw-2810	751	27	capacity	capacity	NOUN
taxlaw-2810	751	28	to	to	PART
taxlaw-2810	751	29	wield	wield	VERB
taxlaw-2810	751	30	the	the	DET
taxlaw-2810	751	31	threat	threat	NOUN
taxlaw-2810	751	32	of	of	ADP
taxlaw-2810	751	33	deportation	deportation	NOUN
taxlaw-2810	751	34	to	to	PART
taxlaw-2810	751	35	exploit	exploit	VERB
taxlaw-2810	751	36	undocumented	undocumented	ADJ
taxlaw-2810	751	37	workers	worker	NOUN
taxlaw-2810	751	38	.	.	PUNCT
taxlaw-2810	752	1	on	on	ADP
taxlaw-2810	752	2	this	this	DET
taxlaw-2810	752	3	reading	reading	NOUN
taxlaw-2810	752	4	,	,	PUNCT
taxlaw-2810	752	5	the	the	DET
taxlaw-2810	752	6	threat	threat	NOUN
taxlaw-2810	752	7	of	of	ADP
taxlaw-2810	752	8	deportation	deportation	NOUN
taxlaw-2810	752	9	is	be	AUX
taxlaw-2810	752	10	the	the	DET
taxlaw-2810	752	11	requisite	requisite	ADJ
taxlaw-2810	752	12	“	"	PUNCT
taxlaw-2810	752	13	manipulation	manipulation	NOUN
taxlaw-2810	752	14	of	of	ADP
taxlaw-2810	752	15	the	the	DET
taxlaw-2810	752	16	legal	legal	ADJ
taxlaw-2810	752	17	system	system	NOUN
taxlaw-2810	752	18	”	"	PUNCT
taxlaw-2810	752	19	used	use	VERB
taxlaw-2810	752	20	to	to	PART
taxlaw-2810	752	21	further	further	VERB
taxlaw-2810	752	22	the	the	DET
taxlaw-2810	752	23	employer	employer	NOUN
taxlaw-2810	752	24	's	's	PART
taxlaw-2810	752	25	“	"	PUNCT
taxlaw-2810	752	26	exploitation	exploitation	NOUN
taxlaw-2810	752	27	or	or	CCONJ
taxlaw-2810	752	28	undue	undue	ADJ
taxlaw-2810	752	29	control	control	NOUN
taxlaw-2810	752	30	over	over	ADP
taxlaw-2810	752	31	”	"	PUNCT
taxlaw-2810	752	32	the	the	DET
taxlaw-2810	752	33	worker	worker	NOUN
taxlaw-2810	752	34	,	,	PUNCT
taxlaw-2810	752	35	and	and	CCONJ
taxlaw-2810	752	36	the	the	DET
taxlaw-2810	752	37	fear	fear	NOUN
taxlaw-2810	752	38	of	of	ADP
taxlaw-2810	752	39	deportation	deportation	NOUN
taxlaw-2810	752	40	is	be	AUX
taxlaw-2810	752	41	the	the	DET
taxlaw-2810	752	42	“	"	PUNCT
taxlaw-2810	752	43	substantial	substantial	ADJ
taxlaw-2810	752	44	.	.	PUNCT
taxlaw-2810	752	45	.	.	PUNCT
taxlaw-2810	752	46	.	.	PUNCT
taxlaw-2810	753	1	emotional	emotional	ADJ
taxlaw-2810	753	2	abuse	abuse	NOUN
taxlaw-2810	753	3	”	"	PUNCT
taxlaw-2810	753	4	suffered	suffer	VERB
taxlaw-2810	753	5	by	by	ADP
taxlaw-2810	753	6	the	the	DET
taxlaw-2810	753	7	u	u	NOUN
taxlaw-2810	753	8	-	-	ADJ
taxlaw-2810	753	9	visa	visa	NOUN
taxlaw-2810	753	10	petitioner	petitioner	NOUN
taxlaw-2810	753	11	.	.	PUNCT
taxlaw-2810	754	1	there	there	PRON
taxlaw-2810	754	2	is	be	VERB
taxlaw-2810	754	3	,	,	PUNCT
taxlaw-2810	754	4	however	however	ADV
taxlaw-2810	754	5	,	,	PUNCT
taxlaw-2810	754	6	little	little	ADJ
taxlaw-2810	754	7	publicly	publicly	ADV
taxlaw-2810	754	8	available	available	ADJ
taxlaw-2810	754	9	information	information	NOUN
taxlaw-2810	754	10	from	from	ADP
taxlaw-2810	754	11	which	which	PRON
taxlaw-2810	754	12	to	to	PART
taxlaw-2810	754	13	reliably	reliably	ADV
taxlaw-2810	754	14	estimate	estimate	VERB
taxlaw-2810	754	15	the	the	DET
taxlaw-2810	754	16	odds	odd	NOUN
taxlaw-2810	754	17	that	that	SCONJ
taxlaw-2810	754	18	an	an	DET
taxlaw-2810	754	19	agency	agency	NOUN
taxlaw-2810	754	20	or	or	CCONJ
taxlaw-2810	754	21	court	court	NOUN
taxlaw-2810	754	22	would	would	AUX
taxlaw-2810	754	23	agree	agree	VERB
taxlaw-2810	754	24	with	with	ADP
taxlaw-2810	754	25	this	this	DET
taxlaw-2810	754	26	reading	reading	NOUN
taxlaw-2810	754	27	.	.	PUNCT
taxlaw-2810	755	1	although	although	SCONJ
taxlaw-2810	755	2	a	a	DET
taxlaw-2810	755	3	2009	2009	NUM
taxlaw-2810	755	4	unpublished	unpublished	ADJ
taxlaw-2810	755	5	letter	letter	NOUN
taxlaw-2810	755	6	ruling	ruling	NOUN
taxlaw-2810	755	7	can	can	AUX
taxlaw-2810	755	8	be	be	AUX
taxlaw-2810	755	9	read	read	VERB
taxlaw-2810	755	10	as	as	ADP
taxlaw-2810	755	11	concluding	conclude	VERB
taxlaw-2810	755	12	that	that	DET
taxlaw-2810	755	13	fear	fear	NOUN
taxlaw-2810	755	14	of	of	ADP
taxlaw-2810	755	15	deportation	deportation	NOUN
taxlaw-2810	755	16	can	can	AUX
taxlaw-2810	755	17	not	not	PART
taxlaw-2810	755	18	establish	establish	VERB
taxlaw-2810	755	19	the	the	DET
taxlaw-2810	755	20	requisite	requisite	ADJ
taxlaw-2810	755	21	“	"	PUNCT
taxlaw-2810	755	22	substantial	substantial	ADJ
taxlaw-2810	755	23	physical	physical	ADJ
taxlaw-2810	755	24	or	or	CCONJ
taxlaw-2810	755	25	mental	mental	ADJ
taxlaw-2810	755	26	abuse	abuse	NOUN
taxlaw-2810	755	27	,	,	PUNCT
taxlaw-2810	755	28	”	"	PUNCT
taxlaw-2810	755	29	106	106	NUM
taxlaw-2810	755	30	that	that	SCONJ
taxlaw-2810	755	31	ruling	ruling	NOUN
taxlaw-2810	755	32	has	have	AUX
taxlaw-2810	755	33	not	not	PART
taxlaw-2810	755	34	been	be	AUX
taxlaw-2810	755	35	designated	designate	VERB
taxlaw-2810	755	36	“	"	PUNCT
taxlaw-2810	755	37	for	for	ADP
taxlaw-2810	755	38	publication	publication	NOUN
taxlaw-2810	755	39	as	as	ADP
taxlaw-2810	755	40	precedent	precedent	NOUN
taxlaw-2810	755	41	in	in	ADP
taxlaw-2810	755	42	future	future	ADJ
taxlaw-2810	755	43	proceedings	proceeding	NOUN
taxlaw-2810	755	44	.	.	PUNCT
taxlaw-2810	755	45	”	"	PUNCT
taxlaw-2810	756	1	107	107	NUM
taxlaw-2810	756	2	moreover	moreover	ADV
taxlaw-2810	756	3	,	,	PUNCT
taxlaw-2810	756	4	because	because	SCONJ
taxlaw-2810	756	5	not	not	PART
taxlaw-2810	756	6	even	even	ADV
taxlaw-2810	756	7	the	the	DET
taxlaw-2810	756	8	u.s	u.s	PROPN
taxlaw-2810	756	9	.	.	PROPN
taxlaw-2810	756	10	citizenship	citizenship	NOUN
taxlaw-2810	756	11	and	and	CCONJ
taxlaw-2810	756	12	immigration	immigration	NOUN
taxlaw-2810	756	13	service	service	NOUN
taxlaw-2810	756	14	,	,	PUNCT
taxlaw-2810	756	15	which	which	PRON
taxlaw-2810	756	16	decides	decide	VERB
taxlaw-2810	756	17	u	u	NOUN
taxlaw-2810	756	18	-	-	ADJ
taxlaw-2810	756	19	visa	visa	NOUN
taxlaw-2810	756	20	petitions	petition	NOUN
taxlaw-2810	756	21	,	,	PUNCT
taxlaw-2810	756	22	can	can	AUX
taxlaw-2810	756	23	currently	currently	ADV
taxlaw-2810	756	24	track	track	VERB
taxlaw-2810	756	25	u	u	NOUN
taxlaw-2810	756	26	-	-	NOUN
taxlaw-2810	756	27	visa	visa	ADJ
taxlaw-2810	756	28	petitions	petition	NOUN
taxlaw-2810	756	29	by	by	ADP
taxlaw-2810	756	30	type	type	NOUN
taxlaw-2810	756	31	of	of	ADP
taxlaw-2810	756	32	qualifying	qualify	VERB
taxlaw-2810	756	33	criminal	criminal	ADJ
taxlaw-2810	756	34	activity	activity	NOUN
taxlaw-2810	756	35	alleged	allege	VERB
taxlaw-2810	756	36	,	,	PUNCT
taxlaw-2810	756	37	108	108	NUM
taxlaw-2810	756	38	we	we	PRON
taxlaw-2810	756	39	can	can	AUX
taxlaw-2810	756	40	not	not	PART
taxlaw-2810	756	41	easily	easily	ADV
taxlaw-2810	756	42	ascertain	ascertain	VERB
taxlaw-2810	756	43	the	the	DET
taxlaw-2810	756	44	outcomes	outcome	NOUN
taxlaw-2810	756	45	of	of	ADP
taxlaw-2810	756	46	past	past	ADJ
taxlaw-2810	756	47	u	u	NOUN
taxlaw-2810	756	48	-	-	ADJ
taxlaw-2810	756	49	visa	visa	NOUN
taxlaw-2810	756	50	petitions	petition	NOUN
taxlaw-2810	756	51	,	,	PUNCT
taxlaw-2810	756	52	if	if	SCONJ
taxlaw-2810	756	53	any	any	PRON
taxlaw-2810	756	54	,	,	PUNCT
taxlaw-2810	756	55	that	that	PRON
taxlaw-2810	756	56	made	make	VERB
taxlaw-2810	756	57	such	such	DET
taxlaw-2810	756	58	an	an	DET
taxlaw-2810	756	59	argument	argument	NOUN
taxlaw-2810	756	60	.	.	PUNCT
taxlaw-2810	757	1	of	of	ADP
taxlaw-2810	757	2	the	the	DET
taxlaw-2810	757	3	over	over	ADP
taxlaw-2810	757	4	thirty	thirty	NUM
taxlaw-2810	757	5	letter	letter	NOUN
taxlaw-2810	757	6	rulings	ruling	NOUN
taxlaw-2810	757	7	that	that	SCONJ
taxlaw-2810	757	8	the	the	DET
taxlaw-2810	757	9	uscis	uscis	NOUN
taxlaw-2810	757	10	's	's	PART
taxlaw-2810	757	11	administrative	administrative	ADJ
taxlaw-2810	757	12	appeals	appeal	NOUN
taxlaw-2810	757	13	office	office	NOUN
taxlaw-2810	757	14	issued	issue	VERB
taxlaw-2810	757	15	to	to	ADP
taxlaw-2810	757	16	date	date	NOUN
taxlaw-2810	757	17	since	since	SCONJ
taxlaw-2810	757	18	january	january	PROPN
taxlaw-2810	757	19	1	1	NUM
taxlaw-2810	757	20	,	,	PUNCT
taxlaw-2810	757	21	2009	2009	NUM
taxlaw-2810	757	22	concerning	concern	VERB
taxlaw-2810	757	23	the	the	DET
taxlaw-2810	757	24	denial	denial	NOUN
taxlaw-2810	757	25	of	of	ADP
taxlaw-2810	757	26	a	a	DET
taxlaw-2810	757	27	u	u	NOUN
taxlaw-2810	757	28	-	-	ADJ
taxlaw-2810	757	29	visa	visa	NOUN
taxlaw-2810	757	30	petition	petition	NOUN
taxlaw-2810	757	31	,	,	PUNCT
taxlaw-2810	757	32	none	none	NOUN
taxlaw-2810	757	33	have	have	AUX
taxlaw-2810	757	34	concerned	concern	VERB
taxlaw-2810	757	35	u-1	u-1	PROPN
taxlaw-2810	757	36	visas	visa	NOUN
taxlaw-2810	757	37	based	base	VERB
taxlaw-2810	757	38	on	on	ADP
taxlaw-2810	757	39	“	"	PUNCT
taxlaw-2810	757	40	perjury	perjury	NOUN
taxlaw-2810	757	41	.	.	PUNCT
taxlaw-2810	757	42	”	"	PUNCT
taxlaw-2810	758	1	109	109	NUM
taxlaw-2810	758	2	d.	d.	PROPN
taxlaw-2810	758	3	tax	tax	NOUN
taxlaw-2810	758	4	informant	informant	NOUN
taxlaw-2810	758	5	immunity	immunity	NOUN
taxlaw-2810	758	6	?	?	PUNCT
taxlaw-2810	759	1	we	we	PRON
taxlaw-2810	759	2	now	now	ADV
taxlaw-2810	759	3	consider	consider	VERB
taxlaw-2810	759	4	a	a	DET
taxlaw-2810	759	5	wage	wage	NOUN
taxlaw-2810	759	6	underpayment	underpayment	ADJ
taxlaw-2810	759	7	scenario	scenario	NOUN
taxlaw-2810	759	8	in	in	ADP
taxlaw-2810	759	9	which	which	PRON
taxlaw-2810	759	10	the	the	DET
taxlaw-2810	759	11	worker	worker	NOUN
taxlaw-2810	759	12	has	have	AUX
taxlaw-2810	759	13	also	also	ADV
taxlaw-2810	759	14	incurred	incur	VERB
taxlaw-2810	759	15	tax	tax	NOUN
taxlaw-2810	759	16	liability	liability	NOUN
taxlaw-2810	759	17	of	of	ADP
taxlaw-2810	759	18	which	which	PRON
taxlaw-2810	759	19	the	the	DET
taxlaw-2810	759	20	employer	employer	NOUN
taxlaw-2810	759	21	is	be	AUX
taxlaw-2810	759	22	aware	aware	ADJ
taxlaw-2810	759	23	,	,	PUNCT
taxlaw-2810	759	24	such	such	ADJ
taxlaw-2810	759	25	as	as	ADP
taxlaw-2810	759	26	not	not	PART
taxlaw-2810	759	27	reporting	report	VERB
taxlaw-2810	759	28	the	the	DET
taxlaw-2810	759	29	wages	wage	NOUN
taxlaw-2810	759	30	he	he	PRON
taxlaw-2810	759	31	did	do	AUX
taxlaw-2810	759	32	receive	receive	VERB
taxlaw-2810	759	33	as	as	ADP
taxlaw-2810	759	34	income	income	NOUN
taxlaw-2810	759	35	.	.	PUNCT
taxlaw-2810	760	1	if	if	SCONJ
taxlaw-2810	760	2	wage	wage	NOUN
taxlaw-2810	760	3	underpayment	underpayment	NOUN
taxlaw-2810	760	4	occurs	occur	VERB
taxlaw-2810	760	5	where	where	SCONJ
taxlaw-2810	760	6	the	the	DET
taxlaw-2810	760	7	employer	employer	NOUN
taxlaw-2810	760	8	primarily	primarily	ADV
taxlaw-2810	760	9	conducts	conduct	VERB
taxlaw-2810	760	10	transactions	transaction	NOUN
taxlaw-2810	760	11	in	in	ADP
taxlaw-2810	760	12	cash	cash	NOUN
taxlaw-2810	760	13	to	to	PART
taxlaw-2810	760	14	avoid	avoid	VERB
taxlaw-2810	760	15	documentary	documentary	ADJ
taxlaw-2810	760	16	evidence	evidence	NOUN
taxlaw-2810	760	17	of	of	ADP
taxlaw-2810	760	18	taxable	taxable	ADJ
taxlaw-2810	760	19	income	income	NOUN
taxlaw-2810	760	20	or	or	CCONJ
taxlaw-2810	760	21	assets	asset	NOUN
taxlaw-2810	760	22	,	,	PUNCT
taxlaw-2810	760	23	unpaid	unpaid	ADJ
taxlaw-2810	760	24	workers	worker	NOUN
taxlaw-2810	760	25	may	may	AUX
taxlaw-2810	760	26	indirectly	indirectly	ADV
taxlaw-2810	760	27	benefit	benefit	VERB
taxlaw-2810	760	28	insofar	insofar	ADV
taxlaw-2810	760	29	as	as	SCONJ
taxlaw-2810	760	30	such	such	ADJ
taxlaw-2810	760	31	employers	employer	NOUN
taxlaw-2810	760	32	are	be	AUX
taxlaw-2810	760	33	less	less	ADV
taxlaw-2810	760	34	likely	likely	ADJ
taxlaw-2810	760	35	to	to	PART
taxlaw-2810	760	36	report	report	VERB
taxlaw-2810	760	37	the	the	DET
taxlaw-2810	760	38	wages	wage	NOUN
taxlaw-2810	760	39	they	they	PRON
taxlaw-2810	760	40	do	do	AUX
taxlaw-2810	760	41	pay	pay	VERB
taxlaw-2810	760	42	,	,	PUNCT
taxlaw-2810	760	43	thereby	thereby	ADV
taxlaw-2810	760	44	making	make	VERB
taxlaw-2810	760	45	it	it	PRON
taxlaw-2810	760	46	easier	easy	ADJ
taxlaw-2810	760	47	for	for	SCONJ
taxlaw-2810	760	48	the	the	DET
taxlaw-2810	760	49	worker	worker	NOUN
taxlaw-2810	760	50	not	not	PART
taxlaw-2810	760	51	to	to	PART
taxlaw-2810	760	52	report	report	VERB
taxlaw-2810	760	53	those	those	DET
taxlaw-2810	760	54	wages	wage	NOUN
taxlaw-2810	760	55	as	as	ADP
taxlaw-2810	760	56	individual	individual	ADJ
taxlaw-2810	760	57	income	income	NOUN
taxlaw-2810	760	58	.	.	PUNCT
taxlaw-2810	761	1	in	in	ADP
taxlaw-2810	761	2	this	this	DET
taxlaw-2810	761	3	scenario	scenario	NOUN
taxlaw-2810	761	4	,	,	PUNCT
taxlaw-2810	761	5	either	either	CCONJ
taxlaw-2810	761	6	worker	worker	NOUN
taxlaw-2810	761	7	or	or	CCONJ
taxlaw-2810	761	8	employer	employer	NOUN
taxlaw-2810	761	9	could	could	AUX
taxlaw-2810	761	10	decide	decide	VERB
taxlaw-2810	761	11	to	to	PART
taxlaw-2810	761	12	seek	seek	VERB
taxlaw-2810	761	13	tax	tax	NOUN
taxlaw-2810	761	14	informant	informant	NOUN
taxlaw-2810	761	15	rewards	reward	VERB
taxlaw-2810	761	16	by	by	ADP
taxlaw-2810	761	17	informing	inform	VERB
taxlaw-2810	761	18	on	on	ADP
taxlaw-2810	761	19	the	the	DET
taxlaw-2810	761	20	other	other	ADJ
taxlaw-2810	761	21	to	to	ADP
taxlaw-2810	761	22	the	the	DET
taxlaw-2810	761	23	tax	tax	NOUN
taxlaw-2810	761	24	authority	authority	NOUN
taxlaw-2810	761	25	.	.	PUNCT
taxlaw-2810	762	1	this	this	DET
taxlaw-2810	762	2	scenario	scenario	NOUN
taxlaw-2810	762	3	resembles	resemble	VERB
taxlaw-2810	762	4	models	model	NOUN
taxlaw-2810	762	5	in	in	ADP
taxlaw-2810	762	6	cooter	cooter	NOUN
taxlaw-2810	762	7	and	and	CCONJ
taxlaw-2810	762	8	garoupa	garoupa	VERB
taxlaw-2810	762	9	(	(	PUNCT
taxlaw-2810	762	10	2000	2000	NUM
taxlaw-2810	762	11	)	)	PUNCT
taxlaw-2810	762	12	and	and	CCONJ
taxlaw-2810	762	13	yadlin	yadlin	PROPN
taxlaw-2810	762	14	(	(	PUNCT
taxlaw-2810	762	15	2006	2006	NUM
taxlaw-2810	762	16	)	)	PUNCT
taxlaw-2810	762	17	in	in	ADP
taxlaw-2810	762	18	which	which	PRON
taxlaw-2810	762	19	co	co	NOUN
taxlaw-2810	762	20	-	-	NOUN
taxlaw-2810	762	21	conspirators	conspirator	NOUN
taxlaw-2810	762	22	can	can	AUX
taxlaw-2810	762	23	defect	defect	VERB
taxlaw-2810	762	24	or	or	CCONJ
taxlaw-2810	762	25	continue	continue	VERB
taxlaw-2810	762	26	to	to	PART
taxlaw-2810	762	27	cooperate	cooperate	VERB
taxlaw-2810	762	28	under	under	ADP
taxlaw-2810	762	29	a	a	DET
taxlaw-2810	762	30	regime	regime	NOUN
taxlaw-2810	762	31	where	where	SCONJ
taxlaw-2810	762	32	the	the	DET
taxlaw-2810	762	33	defector	defector	NOUN
taxlaw-2810	762	34	's	's	PART
taxlaw-2810	762	35	payoff	payoff	NOUN
taxlaw-2810	762	36	is	be	AUX
taxlaw-2810	762	37	(	(	PUNCT
taxlaw-2810	762	38	1	1	X
taxlaw-2810	762	39	)	)	PUNCT
taxlaw-2810	762	40	a	a	DET
taxlaw-2810	762	41	portion	portion	NOUN
taxlaw-2810	762	42	of	of	ADP
taxlaw-2810	762	43	the	the	DET
taxlaw-2810	762	44	penalty	penalty	NOUN
taxlaw-2810	762	45	that	that	PRON
taxlaw-2810	762	46	would	would	AUX
taxlaw-2810	762	47	be	be	AUX
taxlaw-2810	762	48	imposed	impose	VERB
taxlaw-2810	762	49	on	on	ADP
taxlaw-2810	762	50	his	his	PRON
taxlaw-2810	762	51	coconspirator	coconspirator	NOUN
taxlaw-2810	762	52	and	and	CCONJ
taxlaw-2810	762	53	(	(	PUNCT
taxlaw-2810	762	54	2	2	X
taxlaw-2810	762	55	)	)	PUNCT
taxlaw-2810	762	56	immunity	immunity	NOUN
taxlaw-2810	762	57	to	to	ADP
taxlaw-2810	762	58	the	the	DET
taxlaw-2810	762	59	extent	extent	NOUN
taxlaw-2810	762	60	of	of	ADP
taxlaw-2810	762	61	one	one	NUM
taxlaw-2810	762	62	’s	’s	PART
taxlaw-2810	762	63	own	own	ADJ
taxlaw-2810	762	64	gain	gain	NOUN
taxlaw-2810	762	65	from	from	ADP
taxlaw-2810	762	66	the	the	DET
taxlaw-2810	762	67	conspiracy	conspiracy	NOUN
taxlaw-2810	762	68	.	.	PUNCT
taxlaw-2810	763	1	under	under	ADP
taxlaw-2810	763	2	certain	certain	ADJ
taxlaw-2810	763	3	assumptions	assumption	NOUN
taxlaw-2810	763	4	,	,	PUNCT
taxlaw-2810	763	5	each	each	DET
taxlaw-2810	763	6	co	co	NOUN
taxlaw-2810	763	7	-	-	NOUN
taxlaw-2810	763	8	conspirator	conspirator	NOUN
taxlaw-2810	763	9	faces	face	VERB
taxlaw-2810	763	10	a	a	DET
taxlaw-2810	763	11	prisoner	prisoner	NOUN
taxlaw-2810	763	12	's	's	PART
taxlaw-2810	763	13	dilemma	dilemma	NOUN
taxlaw-2810	763	14	such	such	ADJ
taxlaw-2810	763	15	that	that	SCONJ
taxlaw-2810	763	16	,	,	PUNCT
taxlaw-2810	763	17	where	where	SCONJ
taxlaw-2810	763	18	the	the	DET
taxlaw-2810	763	19	105	105	NUM
taxlaw-2810	763	20	8	8	NUM
taxlaw-2810	763	21	c.f.r	c.f.r	NOUN
taxlaw-2810	763	22	.	.	PUNCT
taxlaw-2810	764	1	§	§	PROPN
taxlaw-2810	764	2	214.14(a)(14)(ii	214.14(a)(14)(ii	PROPN
taxlaw-2810	764	3	)	)	PUNCT
taxlaw-2810	764	4	(	(	PUNCT
taxlaw-2810	764	5	2011	2011	NUM
taxlaw-2810	764	6	)	)	PUNCT
taxlaw-2810	764	7	.	.	PUNCT
taxlaw-2810	765	1	106	106	NUM
taxlaw-2810	765	2	matter	matter	NOUN
taxlaw-2810	765	3	of	of	ADP
taxlaw-2810	765	4	[	[	X
taxlaw-2810	765	5	redacted	redact	VERB
taxlaw-2810	765	6	]	]	PUNCT
taxlaw-2810	765	7	,	,	PUNCT
taxlaw-2810	765	8	no	no	INTJ
taxlaw-2810	765	9	.	.	PUNCT
taxlaw-2810	765	10	eac	eac	PROPN
taxlaw-2810	765	11	08	08	NUM
taxlaw-2810	765	12	110	110	NUM
taxlaw-2810	765	13	50406	50406	NUM
taxlaw-2810	765	14	,	,	PUNCT
taxlaw-2810	765	15	2009	2009	NUM
taxlaw-2810	765	16	wl	wl	SYM
taxlaw-2810	765	17	1742300	1742300	NUM
taxlaw-2810	765	18	(	(	PUNCT
taxlaw-2810	765	19	office	office	NOUN
taxlaw-2810	765	20	of	of	ADP
taxlaw-2810	765	21	admin	admin	PROPN
taxlaw-2810	765	22	.	.	PUNCT
taxlaw-2810	766	1	appeals	appeal	NOUN
taxlaw-2810	766	2	,	,	PUNCT
taxlaw-2810	766	3	immigration	immigration	NOUN
taxlaw-2810	766	4	and	and	CCONJ
taxlaw-2810	766	5	naturalization	naturalization	NOUN
taxlaw-2810	766	6	service	service	PROPN
taxlaw-2810	766	7	mar	mar	PROPN
taxlaw-2810	766	8	.	.	PROPN
taxlaw-2810	766	9	5	5	NUM
taxlaw-2810	766	10	,	,	PUNCT
taxlaw-2810	766	11	2009	2009	NUM
taxlaw-2810	766	12	)	)	PUNCT
taxlaw-2810	766	13	;	;	PUNCT
taxlaw-2810	766	14	farhang	farhang	PROPN
taxlaw-2810	766	15	heydari	heydari	PROPN
taxlaw-2810	766	16	,	,	PUNCT
taxlaw-2810	766	17	note	note	VERB
taxlaw-2810	766	18	,	,	PUNCT
taxlaw-2810	766	19	making	make	VERB
taxlaw-2810	766	20	strange	strange	ADJ
taxlaw-2810	766	21	bedfellows	bedfellow	NOUN
taxlaw-2810	766	22	:	:	PUNCT
taxlaw-2810	766	23	enlisting	enlist	VERB
taxlaw-2810	766	24	the	the	DET
taxlaw-2810	766	25	cooperation	cooperation	NOUN
taxlaw-2810	766	26	of	of	ADP
taxlaw-2810	766	27	undocumented	undocumented	ADJ
taxlaw-2810	766	28	employees	employee	NOUN
taxlaw-2810	766	29	in	in	ADP
taxlaw-2810	766	30	the	the	DET
taxlaw-2810	766	31	enforcement	enforcement	NOUN
taxlaw-2810	766	32	of	of	ADP
taxlaw-2810	766	33	employer	employer	NOUN
taxlaw-2810	766	34	sanctions	sanction	NOUN
taxlaw-2810	766	35	,	,	PUNCT
taxlaw-2810	766	36	110	110	NUM
taxlaw-2810	766	37	colum	colum	NOUN
taxlaw-2810	766	38	.	.	PUNCT
taxlaw-2810	767	1	l.	l.	PROPN
taxlaw-2810	767	2	rev	rev	PROPN
taxlaw-2810	767	3	.	.	PROPN
taxlaw-2810	767	4	1526	1526	NUM
taxlaw-2810	767	5	,	,	PUNCT
taxlaw-2810	767	6	1554	1554	NUM
taxlaw-2810	767	7	-	-	SYM
taxlaw-2810	767	8	57	57	NUM
taxlaw-2810	767	9	(	(	PUNCT
taxlaw-2810	767	10	2010	2010	NUM
taxlaw-2810	767	11	)	)	PUNCT
taxlaw-2810	767	12	(	(	PUNCT
taxlaw-2810	767	13	relying	rely	VERB
taxlaw-2810	767	14	on	on	ADP
taxlaw-2810	767	15	this	this	DET
taxlaw-2810	767	16	ruling	ruling	NOUN
taxlaw-2810	767	17	)	)	PUNCT
taxlaw-2810	767	18	.	.	PUNCT
taxlaw-2810	768	1	107	107	NUM
taxlaw-2810	768	2	8	8	NUM
taxlaw-2810	768	3	c.f.r	c.f.r	NOUN
taxlaw-2810	768	4	.	.	PUNCT
taxlaw-2810	769	1	§	§	PROPN
taxlaw-2810	769	2	103.3(c	103.3(c	PROPN
taxlaw-2810	769	3	)	)	PUNCT
taxlaw-2810	769	4	(	(	PUNCT
taxlaw-2810	769	5	2011	2011	NUM
taxlaw-2810	769	6	)	)	PUNCT
taxlaw-2810	769	7	.	.	PUNCT
taxlaw-2810	770	1	108	108	NUM
taxlaw-2810	770	2	e	e	NOUN
taxlaw-2810	770	3	-	-	NOUN
taxlaw-2810	770	4	mail	mail	NOUN
taxlaw-2810	770	5	from	from	ADP
taxlaw-2810	770	6	chris	chris	PROPN
taxlaw-2810	770	7	rhatigan	rhatigan	PROPN
taxlaw-2810	770	8	,	,	PUNCT
taxlaw-2810	770	9	public	public	ADJ
taxlaw-2810	770	10	affairs	affair	NOUN
taxlaw-2810	770	11	officer	officer	NOUN
taxlaw-2810	770	12	,	,	PUNCT
taxlaw-2810	770	13	uscis	uscis	PROPN
taxlaw-2810	770	14	,	,	PUNCT
taxlaw-2810	770	15	to	to	ADP
taxlaw-2810	770	16	author	author	NOUN
taxlaw-2810	770	17	(	(	PUNCT
taxlaw-2810	770	18	dec	dec	PROPN
taxlaw-2810	770	19	.	.	PROPN
taxlaw-2810	770	20	2	2	NUM
taxlaw-2810	770	21	,	,	PUNCT
taxlaw-2810	770	22	2010	2010	NUM
taxlaw-2810	770	23	)	)	PUNCT
taxlaw-2810	770	24	(	(	PUNCT
taxlaw-2810	770	25	on	on	ADP
taxlaw-2810	770	26	file	file	NOUN
taxlaw-2810	770	27	with	with	ADP
taxlaw-2810	770	28	author	author	NOUN
taxlaw-2810	770	29	)	)	PUNCT
taxlaw-2810	770	30	.	.	PUNCT
taxlaw-2810	771	1	109	109	NUM
taxlaw-2810	771	2	search	search	NOUN
taxlaw-2810	771	3	of	of	ADP
taxlaw-2810	771	4	westlaw	westlaw	NOUN
taxlaw-2810	771	5	database	database	NOUN
taxlaw-2810	771	6	fim	fim	PROPN
taxlaw-2810	771	7	-	-	PUNCT
taxlaw-2810	771	8	aau	aau	NOUN
taxlaw-2810	771	9	[	[	X
taxlaw-2810	771	10	“	"	PUNCT
taxlaw-2810	771	11	section	section	NOUN
taxlaw-2810	771	12	101(a)(15)(u	101(a)(15)(u	NUM
taxlaw-2810	771	13	)	)	PUNCT
taxlaw-2810	771	14	”	"	PUNCT
taxlaw-2810	771	15	]	]	PUNCT
taxlaw-2810	771	16	on	on	ADP
taxlaw-2810	771	17	jan	jan	PROPN
taxlaw-2810	771	18	.	.	PROPN
taxlaw-2810	771	19	4	4	NUM
taxlaw-2810	771	20	,	,	PUNCT
taxlaw-2810	771	21	2012	2012	NUM
taxlaw-2810	771	22	.	.	PUNCT
taxlaw-2810	772	1	2012	2012	NUM
taxlaw-2810	772	2	]	]	PUNCT
taxlaw-2810	772	3	tax	tax	NOUN
taxlaw-2810	772	4	liability	liability	NOUN
taxlaw-2810	772	5	for	for	ADP
taxlaw-2810	772	6	wage	wage	NOUN
taxlaw-2810	772	7	theft	theft	NOUN
taxlaw-2810	772	8	137	137	NUM
taxlaw-2810	772	9	payoffs	payoff	NOUN
taxlaw-2810	772	10	for	for	ADP
taxlaw-2810	772	11	defecting	defecting	NOUN
taxlaw-2810	772	12	are	be	AUX
taxlaw-2810	772	13	high	high	ADJ
taxlaw-2810	772	14	enough	enough	ADV
taxlaw-2810	772	15	and	and	CCONJ
taxlaw-2810	772	16	each	each	PRON
taxlaw-2810	772	17	can	can	AUX
taxlaw-2810	772	18	anticipate	anticipate	VERB
taxlaw-2810	772	19	the	the	DET
taxlaw-2810	772	20	other	other	ADJ
taxlaw-2810	772	21	's	's	PART
taxlaw-2810	772	22	payoffs	payoff	NOUN
taxlaw-2810	772	23	,	,	PUNCT
taxlaw-2810	772	24	each	each	PRON
taxlaw-2810	772	25	is	be	AUX
taxlaw-2810	772	26	less	less	ADV
taxlaw-2810	772	27	likely	likely	ADJ
taxlaw-2810	772	28	to	to	PART
taxlaw-2810	772	29	commit	commit	VERB
taxlaw-2810	772	30	to	to	ADP
taxlaw-2810	772	31	cooperation	cooperation	NOUN
taxlaw-2810	772	32	in	in	ADP
taxlaw-2810	772	33	the	the	DET
taxlaw-2810	772	34	first	first	ADJ
taxlaw-2810	772	35	place	place	NOUN
taxlaw-2810	772	36	.	.	PUNCT
taxlaw-2810	773	1	110	110	NUM
taxlaw-2810	773	2	to	to	PART
taxlaw-2810	773	3	illustrate	illustrate	VERB
taxlaw-2810	773	4	,	,	PUNCT
taxlaw-2810	773	5	consider	consider	VERB
taxlaw-2810	773	6	a	a	DET
taxlaw-2810	773	7	one	one	NUM
taxlaw-2810	773	8	-	-	PUNCT
taxlaw-2810	773	9	shot	shot	NOUN
taxlaw-2810	773	10	prisoner	prisoner	NOUN
taxlaw-2810	773	11	's	's	PART
taxlaw-2810	773	12	dilemma	dilemma	NOUN
taxlaw-2810	773	13	game	game	NOUN
taxlaw-2810	773	14	between	between	ADP
taxlaw-2810	773	15	a	a	DET
taxlaw-2810	773	16	worker	worker	NOUN
taxlaw-2810	773	17	and	and	CCONJ
taxlaw-2810	773	18	an	an	DET
taxlaw-2810	773	19	employer	employer	NOUN
taxlaw-2810	773	20	who	who	PRON
taxlaw-2810	773	21	each	each	PRON
taxlaw-2810	773	22	face	face	VERB
taxlaw-2810	773	23	tax	tax	NOUN
taxlaw-2810	773	24	liability	liability	NOUN
taxlaw-2810	773	25	(	(	PUNCT
taxlaw-2810	773	26	$	$	SYM
taxlaw-2810	773	27	50	50	NUM
taxlaw-2810	773	28	and	and	CCONJ
taxlaw-2810	773	29	$	$	SYM
taxlaw-2810	773	30	100	100	NUM
taxlaw-2810	773	31	,	,	PUNCT
taxlaw-2810	773	32	respectively	respectively	ADV
taxlaw-2810	773	33	)	)	PUNCT
taxlaw-2810	773	34	and	and	CCONJ
taxlaw-2810	773	35	who	who	PRON
taxlaw-2810	773	36	can	can	AUX
taxlaw-2810	773	37	each	each	PRON
taxlaw-2810	773	38	inform	inform	VERB
taxlaw-2810	773	39	on	on	ADP
taxlaw-2810	773	40	the	the	DET
taxlaw-2810	773	41	other	other	ADJ
taxlaw-2810	773	42	.	.	PUNCT
taxlaw-2810	774	1	assume	assume	VERB
taxlaw-2810	774	2	that	that	SCONJ
taxlaw-2810	774	3	tax	tax	NOUN
taxlaw-2810	774	4	liability	liability	NOUN
taxlaw-2810	774	5	is	be	AUX
taxlaw-2810	774	6	the	the	DET
taxlaw-2810	774	7	same	same	ADJ
taxlaw-2810	774	8	as	as	ADP
taxlaw-2810	774	9	the	the	DET
taxlaw-2810	774	10	tax	tax	NOUN
taxlaw-2810	774	11	gain	gain	NOUN
taxlaw-2810	774	12	from	from	ADP
taxlaw-2810	774	13	cooperating	cooperate	VERB
taxlaw-2810	774	14	and	and	CCONJ
taxlaw-2810	774	15	does	do	AUX
taxlaw-2810	774	16	not	not	PART
taxlaw-2810	774	17	include	include	VERB
taxlaw-2810	774	18	penalties	penalty	NOUN
taxlaw-2810	774	19	or	or	CCONJ
taxlaw-2810	774	20	interest	interest	NOUN
taxlaw-2810	774	21	.	.	PUNCT
taxlaw-2810	775	1	assume	assume	VERB
taxlaw-2810	775	2	also	also	ADV
taxlaw-2810	775	3	that	that	SCONJ
taxlaw-2810	775	4	any	any	DET
taxlaw-2810	775	5	informant	informant	NOUN
taxlaw-2810	775	6	(	(	PUNCT
taxlaw-2810	775	7	worker	worker	NOUN
taxlaw-2810	775	8	or	or	CCONJ
taxlaw-2810	775	9	employer	employer	NOUN
taxlaw-2810	775	10	)	)	PUNCT
taxlaw-2810	775	11	gains	gain	VERB
taxlaw-2810	775	12	immunity	immunity	NOUN
taxlaw-2810	775	13	for	for	ADP
taxlaw-2810	775	14	tax	tax	NOUN
taxlaw-2810	775	15	liability	liability	NOUN
taxlaw-2810	775	16	he	he	PRON
taxlaw-2810	775	17	would	would	AUX
taxlaw-2810	775	18	have	have	AUX
taxlaw-2810	775	19	otherwise	otherwise	ADV
taxlaw-2810	775	20	had	have	VERB
taxlaw-2810	775	21	,	,	PUNCT
taxlaw-2810	775	22	as	as	ADV
taxlaw-2810	775	23	well	well	ADV
taxlaw-2810	775	24	as	as	ADP
taxlaw-2810	775	25	a	a	DET
taxlaw-2810	775	26	reward	reward	NOUN
taxlaw-2810	775	27	in	in	ADP
taxlaw-2810	775	28	the	the	DET
taxlaw-2810	775	29	amount	amount	NOUN
taxlaw-2810	775	30	of	of	ADP
taxlaw-2810	775	31	a	a	DET
taxlaw-2810	775	32	portion	portion	NOUN
taxlaw-2810	775	33	(	(	PUNCT
taxlaw-2810	775	34	15	15	NUM
taxlaw-2810	775	35	%	%	NOUN
taxlaw-2810	775	36	)	)	PUNCT
taxlaw-2810	775	37	of	of	ADP
taxlaw-2810	775	38	the	the	DET
taxlaw-2810	775	39	other	other	ADJ
taxlaw-2810	775	40	's	's	PART
taxlaw-2810	775	41	tax	tax	NOUN
taxlaw-2810	775	42	liability	liability	NOUN
taxlaw-2810	775	43	,	,	PUNCT
taxlaw-2810	775	44	adjusted	adjust	VERB
taxlaw-2810	775	45	by	by	ADP
taxlaw-2810	775	46	the	the	DET
taxlaw-2810	775	47	probability	probability	NOUN
taxlaw-2810	775	48	that	that	SCONJ
taxlaw-2810	775	49	the	the	DET
taxlaw-2810	775	50	informant	informant	NOUN
taxlaw-2810	775	51	's	's	PART
taxlaw-2810	775	52	information	information	NOUN
taxlaw-2810	775	53	results	result	NOUN
taxlaw-2810	775	54	in	in	ADP
taxlaw-2810	775	55	a	a	DET
taxlaw-2810	775	56	successful	successful	ADJ
taxlaw-2810	775	57	tax	tax	NOUN
taxlaw-2810	775	58	recovery	recovery	NOUN
taxlaw-2810	775	59	(	(	PUNCT
taxlaw-2810	775	60	75	75	NUM
taxlaw-2810	775	61	%	%	NOUN
taxlaw-2810	775	62	)	)	PUNCT
taxlaw-2810	775	63	.	.	PUNCT
taxlaw-2810	776	1	if	if	SCONJ
taxlaw-2810	776	2	both	both	PRON
taxlaw-2810	776	3	worker	worker	NOUN
taxlaw-2810	776	4	and	and	CCONJ
taxlaw-2810	776	5	employer	employer	NOUN
taxlaw-2810	776	6	inform	inform	NOUN
taxlaw-2810	776	7	,	,	PUNCT
taxlaw-2810	776	8	then	then	ADV
taxlaw-2810	776	9	each	each	PRON
taxlaw-2810	776	10	has	have	VERB
taxlaw-2810	776	11	an	an	DET
taxlaw-2810	776	12	equal	equal	ADJ
taxlaw-2810	776	13	chance	chance	NOUN
taxlaw-2810	776	14	of	of	ADP
taxlaw-2810	776	15	becoming	become	VERB
taxlaw-2810	776	16	the	the	DET
taxlaw-2810	776	17	first	first	ADJ
taxlaw-2810	776	18	to	to	PART
taxlaw-2810	776	19	inform	inform	VERB
taxlaw-2810	776	20	.	.	PUNCT
taxlaw-2810	777	1	table	table	NOUN
taxlaw-2810	777	2	2	2	NUM
taxlaw-2810	777	3	reports	report	VERB
taxlaw-2810	777	4	payoffs	payoff	NOUN
taxlaw-2810	777	5	under	under	ADP
taxlaw-2810	777	6	these	these	DET
taxlaw-2810	777	7	assumptions	assumption	NOUN
taxlaw-2810	777	8	.	.	PUNCT
taxlaw-2810	778	1	table	table	NOUN
taxlaw-2810	778	2	2	2	NUM
taxlaw-2810	778	3	:	:	PUNCT
taxlaw-2810	778	4	one	one	NUM
taxlaw-2810	778	5	-	-	PUNCT
taxlaw-2810	778	6	shot	shot	NOUN
taxlaw-2810	778	7	worker	worker	NOUN
taxlaw-2810	778	8	-	-	PUNCT
taxlaw-2810	778	9	employer	employer	NOUN
taxlaw-2810	778	10	prisoner	prisoner	NOUN
taxlaw-2810	778	11	's	's	PART
taxlaw-2810	778	12	dilemma	dilemma	NOUN
taxlaw-2810	778	13	game	game	NOUN
taxlaw-2810	778	14	employer	employer	NOUN
taxlaw-2810	778	15	cooperates	cooperate	VERB
taxlaw-2810	778	16	employer	employer	NOUN
taxlaw-2810	778	17	informs	inform	VERB
taxlaw-2810	778	18	worker	worker	NOUN
taxlaw-2810	778	19	cooperates	cooperate	VERB
taxlaw-2810	778	20	$	$	SYM
taxlaw-2810	778	21	50	50	NUM
taxlaw-2810	778	22	,	,	PUNCT
taxlaw-2810	778	23	$	$	SYM
taxlaw-2810	778	24	100	100	NUM
taxlaw-2810	778	25	$	$	SYM
taxlaw-2810	778	26	12.50	12.50	NUM
taxlaw-2810	778	27	,	,	PUNCT
taxlaw-2810	778	28	$	$	SYM
taxlaw-2810	778	29	105.63	105.63	NUM
taxlaw-2810	778	30	worker	worker	NOUN
taxlaw-2810	778	31	informs	inform	VERB
taxlaw-2810	778	32	$	$	SYM
taxlaw-2810	778	33	61.25	61.25	NUM
taxlaw-2810	778	34	,	,	PUNCT
taxlaw-2810	778	35	$	$	SYM
taxlaw-2810	778	36	25	25	NUM
taxlaw-2810	778	37	$	$	SYM
taxlaw-2810	778	38	30.63	30.63	NUM
taxlaw-2810	778	39	,	,	PUNCT
taxlaw-2810	778	40	$	$	SYM
taxlaw-2810	778	41	52.82	52.82	NUM
taxlaw-2810	778	42	if	if	SCONJ
taxlaw-2810	778	43	both	both	PRON
taxlaw-2810	778	44	worker	worker	NOUN
taxlaw-2810	778	45	and	and	CCONJ
taxlaw-2810	778	46	employer	employer	NOUN
taxlaw-2810	778	47	cooperate	cooperate	NOUN
taxlaw-2810	778	48	,	,	PUNCT
taxlaw-2810	778	49	the	the	DET
taxlaw-2810	778	50	employer	employer	NOUN
taxlaw-2810	778	51	gains	gain	VERB
taxlaw-2810	778	52	by	by	ADP
taxlaw-2810	778	53	avoiding	avoid	VERB
taxlaw-2810	778	54	tax	tax	NOUN
taxlaw-2810	778	55	liability	liability	NOUN
taxlaw-2810	778	56	for	for	ADP
taxlaw-2810	778	57	wage	wage	NOUN
taxlaw-2810	778	58	underpayment	underpayment	NOUN
taxlaw-2810	778	59	(	(	PUNCT
taxlaw-2810	778	60	$	$	SYM
taxlaw-2810	778	61	100	100	NUM
taxlaw-2810	778	62	)	)	PUNCT
taxlaw-2810	778	63	and	and	CCONJ
taxlaw-2810	778	64	the	the	DET
taxlaw-2810	778	65	worker	worker	NOUN
taxlaw-2810	778	66	gains	gain	VERB
taxlaw-2810	778	67	by	by	ADP
taxlaw-2810	778	68	avoiding	avoid	VERB
taxlaw-2810	778	69	tax	tax	NOUN
taxlaw-2810	778	70	liability	liability	NOUN
taxlaw-2810	778	71	for	for	ADP
taxlaw-2810	778	72	not	not	PART
taxlaw-2810	778	73	reporting	report	VERB
taxlaw-2810	778	74	wages	wage	NOUN
taxlaw-2810	778	75	received	receive	VERB
taxlaw-2810	778	76	(	(	PUNCT
taxlaw-2810	778	77	$	$	SYM
taxlaw-2810	778	78	50	50	NUM
taxlaw-2810	778	79	)	)	PUNCT
taxlaw-2810	778	80	.	.	PUNCT
taxlaw-2810	779	1	if	if	SCONJ
taxlaw-2810	779	2	only	only	ADV
taxlaw-2810	779	3	the	the	DET
taxlaw-2810	779	4	worker	worker	NOUN
taxlaw-2810	779	5	informs	inform	VERB
taxlaw-2810	779	6	,	,	PUNCT
taxlaw-2810	779	7	he	he	PRON
taxlaw-2810	779	8	gains	gain	VERB
taxlaw-2810	779	9	$	$	SYM
taxlaw-2810	779	10	61.25	61.25	NUM
taxlaw-2810	779	11	:	:	PUNCT
taxlaw-2810	779	12	$	$	SYM
taxlaw-2810	779	13	50	50	NUM
taxlaw-2810	779	14	from	from	ADP
taxlaw-2810	779	15	the	the	DET
taxlaw-2810	779	16	tax	tax	NOUN
taxlaw-2810	779	17	immunity	immunity	NOUN
taxlaw-2810	779	18	as	as	ADV
taxlaw-2810	779	19	well	well	ADV
taxlaw-2810	779	20	a	a	DET
taxlaw-2810	779	21	reward	reward	NOUN
taxlaw-2810	779	22	of	of	ADP
taxlaw-2810	779	23	$	$	SYM
taxlaw-2810	779	24	11.25	11.25	NUM
taxlaw-2810	779	25	(=	(=	NOUN
taxlaw-2810	779	26	.75[.15($100	.75[.15($100	NOUN
taxlaw-2810	779	27	)	)	PUNCT
taxlaw-2810	779	28	]	]	PUNCT
taxlaw-2810	779	29	)	)	PUNCT
taxlaw-2810	779	30	,	,	PUNCT
taxlaw-2810	779	31	while	while	SCONJ
taxlaw-2810	779	32	the	the	DET
taxlaw-2810	779	33	employer	employer	NOUN
taxlaw-2810	779	34	loses	lose	VERB
taxlaw-2810	779	35	the	the	DET
taxlaw-2810	779	36	tax	tax	NOUN
taxlaw-2810	779	37	gain	gain	NOUN
taxlaw-2810	779	38	from	from	ADP
taxlaw-2810	779	39	wage	wage	NOUN
taxlaw-2810	779	40	underpayment	underpayment	NOUN
taxlaw-2810	779	41	,	,	PUNCT
taxlaw-2810	779	42	discounted	discount	VERB
taxlaw-2810	779	43	by	by	ADP
taxlaw-2810	779	44	the	the	DET
taxlaw-2810	779	45	probability	probability	NOUN
taxlaw-2810	779	46	of	of	ADP
taxlaw-2810	779	47	successful	successful	ADJ
taxlaw-2810	779	48	audit	audit	NOUN
taxlaw-2810	779	49	(=	(=	ADP
taxlaw-2810	779	50	.75($100	.75($100	PROPN
taxlaw-2810	779	51	)	)	PUNCT
taxlaw-2810	779	52	)	)	PUNCT
taxlaw-2810	779	53	.	.	PUNCT
taxlaw-2810	780	1	if	if	SCONJ
taxlaw-2810	780	2	only	only	ADV
taxlaw-2810	780	3	the	the	DET
taxlaw-2810	780	4	employer	employer	NOUN
taxlaw-2810	780	5	informs	inform	VERB
taxlaw-2810	780	6	,	,	PUNCT
taxlaw-2810	780	7	he	he	PRON
taxlaw-2810	780	8	gains	gain	VERB
taxlaw-2810	780	9	$	$	SYM
taxlaw-2810	780	10	105.63	105.63	NUM
taxlaw-2810	780	11	:	:	PUNCT
taxlaw-2810	780	12	$	$	SYM
taxlaw-2810	780	13	100	100	NUM
taxlaw-2810	780	14	from	from	ADP
taxlaw-2810	780	15	tax	tax	NOUN
taxlaw-2810	780	16	immunity	immunity	NOUN
taxlaw-2810	780	17	as	as	ADV
taxlaw-2810	780	18	well	well	ADV
taxlaw-2810	780	19	as	as	ADP
taxlaw-2810	780	20	a	a	DET
taxlaw-2810	780	21	reward	reward	NOUN
taxlaw-2810	780	22	of	of	ADP
taxlaw-2810	780	23	$	$	SYM
taxlaw-2810	780	24	5.63	5.63	NUM
taxlaw-2810	780	25	(=	(=	NOUN
taxlaw-2810	780	26	.75[.15($50	.75[.15($50	PUNCT
taxlaw-2810	780	27	)	)	PUNCT
taxlaw-2810	780	28	]	]	PUNCT
taxlaw-2810	780	29	)	)	PUNCT
taxlaw-2810	780	30	,	,	PUNCT
taxlaw-2810	780	31	while	while	SCONJ
taxlaw-2810	780	32	the	the	DET
taxlaw-2810	780	33	worker	worker	NOUN
taxlaw-2810	780	34	only	only	ADV
taxlaw-2810	780	35	gets	get	VERB
taxlaw-2810	780	36	$	$	SYM
taxlaw-2810	780	37	12.50	12.50	NUM
taxlaw-2810	780	38	,	,	PUNCT
taxlaw-2810	780	39	that	that	ADV
taxlaw-2810	780	40	is	is	ADV
taxlaw-2810	780	41	,	,	PUNCT
taxlaw-2810	780	42	$	$	SYM
taxlaw-2810	780	43	50	50	NUM
taxlaw-2810	780	44	as	as	SCONJ
taxlaw-2810	780	45	discounted	discount	VERB
taxlaw-2810	780	46	by	by	ADP
taxlaw-2810	780	47	the	the	DET
taxlaw-2810	780	48	probability	probability	NOUN
taxlaw-2810	780	49	of	of	ADP
taxlaw-2810	780	50	successful	successful	ADJ
taxlaw-2810	780	51	audit	audit	NOUN
taxlaw-2810	780	52	(=	(=	AUX
taxlaw-2810	780	53	.75($50	.75($50	PUNCT
taxlaw-2810	780	54	)	)	PUNCT
taxlaw-2810	780	55	)	)	PUNCT
taxlaw-2810	780	56	.	.	PUNCT
taxlaw-2810	781	1	if	if	SCONJ
taxlaw-2810	781	2	both	both	PRON
taxlaw-2810	781	3	worker	worker	NOUN
taxlaw-2810	781	4	and	and	CCONJ
taxlaw-2810	781	5	employer	employer	NOUN
taxlaw-2810	781	6	inform	inform	NOUN
taxlaw-2810	781	7	,	,	PUNCT
taxlaw-2810	781	8	then	then	ADV
taxlaw-2810	781	9	we	we	PRON
taxlaw-2810	781	10	divide	divide	VERB
taxlaw-2810	781	11	by	by	ADP
taxlaw-2810	781	12	half	half	DET
taxlaw-2810	781	13	the	the	DET
taxlaw-2810	781	14	payoffs	payoff	NOUN
taxlaw-2810	781	15	in	in	ADP
taxlaw-2810	781	16	scenarios	scenario	NOUN
taxlaw-2810	781	17	where	where	SCONJ
taxlaw-2810	781	18	the	the	DET
taxlaw-2810	781	19	worker	worker	NOUN
taxlaw-2810	781	20	or	or	CCONJ
taxlaw-2810	781	21	the	the	DET
taxlaw-2810	781	22	employer	employer	NOUN
taxlaw-2810	781	23	is	be	AUX
taxlaw-2810	781	24	the	the	DET
taxlaw-2810	781	25	only	only	ADJ
taxlaw-2810	781	26	informant	informant	NOUN
taxlaw-2810	781	27	(	(	PUNCT
taxlaw-2810	781	28	$	$	SYM
taxlaw-2810	781	29	61.25/2	61.25/2	NUM
taxlaw-2810	781	30	and	and	CCONJ
taxlaw-2810	781	31	$	$	SYM
taxlaw-2810	781	32	105.63/2	105.63/2	NUM
taxlaw-2810	781	33	,	,	PUNCT
taxlaw-2810	781	34	respectively	respectively	ADV
taxlaw-2810	781	35	)	)	PUNCT
taxlaw-2810	781	36	.	.	PUNCT
taxlaw-2810	782	1	under	under	ADP
taxlaw-2810	782	2	these	these	DET
taxlaw-2810	782	3	conditions	condition	NOUN
taxlaw-2810	782	4	,	,	PUNCT
taxlaw-2810	782	5	both	both	DET
taxlaw-2810	782	6	worker	worker	NOUN
taxlaw-2810	782	7	and	and	CCONJ
taxlaw-2810	782	8	employer	employer	NOUN
taxlaw-2810	782	9	will	will	AUX
taxlaw-2810	782	10	race	race	VERB
taxlaw-2810	782	11	to	to	PART
taxlaw-2810	782	12	inform	inform	VERB
taxlaw-2810	782	13	on	on	ADP
taxlaw-2810	782	14	the	the	DET
taxlaw-2810	782	15	other	other	ADJ
taxlaw-2810	782	16	.	.	PUNCT
taxlaw-2810	783	1	in	in	ADP
taxlaw-2810	783	2	turn	turn	NOUN
taxlaw-2810	783	3	,	,	PUNCT
taxlaw-2810	783	4	since	since	SCONJ
taxlaw-2810	783	5	they	they	PRON
taxlaw-2810	783	6	both	both	PRON
taxlaw-2810	783	7	will	will	AUX
taxlaw-2810	783	8	anticipate	anticipate	VERB
taxlaw-2810	783	9	this	this	DET
taxlaw-2810	783	10	result	result	NOUN
taxlaw-2810	783	11	,	,	PUNCT
taxlaw-2810	783	12	both	both	DET
taxlaw-2810	783	13	worker	worker	NOUN
taxlaw-2810	783	14	and	and	CCONJ
taxlaw-2810	783	15	employer	employer	NOUN
taxlaw-2810	783	16	are	be	AUX
taxlaw-2810	783	17	therefore	therefore	ADV
taxlaw-2810	783	18	less	less	ADV
taxlaw-2810	783	19	likely	likely	ADJ
taxlaw-2810	783	20	to	to	PART
taxlaw-2810	783	21	underpay	underpay	VERB
taxlaw-2810	783	22	wages	wage	NOUN
taxlaw-2810	783	23	and	and	CCONJ
taxlaw-2810	783	24	fail	fail	VERB
taxlaw-2810	783	25	to	to	PART
taxlaw-2810	783	26	report	report	VERB
taxlaw-2810	783	27	paid	pay	VERB
taxlaw-2810	783	28	wages	wage	NOUN
taxlaw-2810	783	29	as	as	ADP
taxlaw-2810	783	30	income	income	NOUN
taxlaw-2810	783	31	,	,	PUNCT
taxlaw-2810	783	32	respectively	respectively	ADV
taxlaw-2810	783	33	.	.	PUNCT
taxlaw-2810	784	1	this	this	DET
taxlaw-2810	784	2	result	result	NOUN
taxlaw-2810	784	3	holds	hold	VERB
taxlaw-2810	784	4	in	in	ADP
taxlaw-2810	784	5	part	part	NOUN
taxlaw-2810	784	6	because	because	SCONJ
taxlaw-2810	784	7	we	we	PRON
taxlaw-2810	784	8	have	have	AUX
taxlaw-2810	784	9	assumed	assume	VERB
taxlaw-2810	784	10	automatic	automatic	ADJ
taxlaw-2810	784	11	tax	tax	NOUN
taxlaw-2810	784	12	immunity	immunity	NOUN
taxlaw-2810	784	13	for	for	ADP
taxlaw-2810	784	14	informing	inform	VERB
taxlaw-2810	784	15	.	.	PUNCT
taxlaw-2810	785	1	indeed	indeed	ADV
taxlaw-2810	785	2	,	,	PUNCT
taxlaw-2810	785	3	in	in	ADP
taxlaw-2810	785	4	calculating	calculate	VERB
taxlaw-2810	785	5	payoffs	payoff	NOUN
taxlaw-2810	785	6	,	,	PUNCT
taxlaw-2810	785	7	the	the	DET
taxlaw-2810	785	8	tax	tax	NOUN
taxlaw-2810	785	9	immunity	immunity	NOUN
taxlaw-2810	785	10	is	be	AUX
taxlaw-2810	785	11	more	more	ADV
taxlaw-2810	785	12	valuable	valuable	ADJ
taxlaw-2810	785	13	than	than	ADP
taxlaw-2810	785	14	the	the	DET
taxlaw-2810	785	15	expected	expect	VERB
taxlaw-2810	785	16	informant	informant	NOUN
taxlaw-2810	785	17	reward	reward	NOUN
taxlaw-2810	785	18	.	.	PUNCT
taxlaw-2810	786	1	to	to	ADP
taxlaw-2810	786	2	date	date	NOUN
taxlaw-2810	786	3	,	,	PUNCT
taxlaw-2810	786	4	however	however	ADV
taxlaw-2810	786	5	,	,	PUNCT
taxlaw-2810	786	6	tax	tax	NOUN
taxlaw-2810	786	7	officials	official	NOUN
taxlaw-2810	786	8	appear	appear	VERB
taxlaw-2810	786	9	unlikely	unlikely	ADJ
taxlaw-2810	786	10	to	to	PART
taxlaw-2810	786	11	make	make	VERB
taxlaw-2810	786	12	a	a	DET
taxlaw-2810	786	13	tax	tax	NOUN
taxlaw-2810	786	14	immunity	immunity	NOUN
taxlaw-2810	786	15	guarantee	guarantee	VERB
taxlaw-2810	786	16	part	part	NOUN
taxlaw-2810	786	17	of	of	ADP
taxlaw-2810	786	18	an	an	DET
taxlaw-2810	786	19	informant	informant	NOUN
taxlaw-2810	786	20	reward	reward	NOUN
taxlaw-2810	786	21	.	.	PUNCT
taxlaw-2810	787	1	to	to	ADP
taxlaw-2810	787	2	the	the	DET
taxlaw-2810	787	3	contrary	contrary	NOUN
taxlaw-2810	787	4	,	,	PUNCT
taxlaw-2810	787	5	current	current	ADJ
taxlaw-2810	787	6	irs	irs	PROPN
taxlaw-2810	787	7	policy	policy	NOUN
taxlaw-2810	787	8	provides	provide	VERB
taxlaw-2810	787	9	that	that	SCONJ
taxlaw-2810	787	10	,	,	PUNCT
taxlaw-2810	787	11	for	for	ADP
taxlaw-2810	787	12	purposes	purpose	NOUN
taxlaw-2810	787	13	of	of	ADP
taxlaw-2810	787	14	award	award	NOUN
taxlaw-2810	787	15	computation	computation	NOUN
taxlaw-2810	787	16	under	under	ADP
taxlaw-2810	787	17	i.r.c	i.r.c	NOUN
taxlaw-2810	787	18	.	.	PUNCT
taxlaw-2810	788	1	§	§	PROPN
taxlaw-2810	788	2	7623	7623	NUM
taxlaw-2810	788	3	,	,	PUNCT
taxlaw-2810	788	4	it	it	PRON
taxlaw-2810	788	5	is	be	AUX
taxlaw-2810	788	6	a	a	DET
taxlaw-2810	788	7	“	"	PUNCT
taxlaw-2810	788	8	negative	negative	ADJ
taxlaw-2810	788	9	”	"	PUNCT
taxlaw-2810	788	10	factor	factor	NOUN
taxlaw-2810	788	11	that	that	PRON
taxlaw-2810	788	12	the	the	DET
taxlaw-2810	788	13	informant	informant	NOUN
taxlaw-2810	788	14	“	"	PUNCT
taxlaw-2810	788	15	actively	actively	ADV
taxlaw-2810	788	16	and	and	CCONJ
taxlaw-2810	788	17	knowingly	knowingly	ADV
taxlaw-2810	788	18	participates	participate	VERB
taxlaw-2810	788	19	in	in	ADP
taxlaw-2810	788	20	carrying	carry	VERB
taxlaw-2810	788	21	out	out	ADP
taxlaw-2810	788	22	the	the	DET
taxlaw-2810	788	23	tax	tax	NOUN
taxlaw-2810	788	24	noncompliance	noncompliance	NOUN
taxlaw-2810	788	25	”	"	PUNCT
taxlaw-2810	788	26	or	or	CCONJ
taxlaw-2810	788	27	“	"	PUNCT
taxlaw-2810	788	28	directly	directly	ADV
taxlaw-2810	788	29	or	or	CCONJ
taxlaw-2810	788	30	indirectly	indirectly	ADV
taxlaw-2810	788	31	profits	profit	NOUN
taxlaw-2810	788	32	from	from	ADP
taxlaw-2810	788	33	the	the	DET
taxlaw-2810	788	34	noncompliance	noncompliance	NOUN
taxlaw-2810	788	35	.	.	PUNCT
taxlaw-2810	788	36	”	"	PUNCT
taxlaw-2810	789	1	111	111	NUM
taxlaw-2810	789	2	110	110	NUM
taxlaw-2810	789	3	see	see	VERB
taxlaw-2810	789	4	yadlin	yadlin	PROPN
taxlaw-2810	789	5	,	,	PUNCT
taxlaw-2810	789	6	supra	supra	PROPN
taxlaw-2810	789	7	note	note	PROPN
taxlaw-2810	789	8	10	10	NUM
taxlaw-2810	789	9	,	,	PUNCT
taxlaw-2810	789	10	at	at	ADP
taxlaw-2810	789	11	31	31	NUM
taxlaw-2810	789	12	;	;	PUNCT
taxlaw-2810	789	13	cooter	cooter	VERB
taxlaw-2810	789	14	&	&	CCONJ
taxlaw-2810	789	15	garoupa	garoupa	PROPN
taxlaw-2810	789	16	,	,	PUNCT
taxlaw-2810	789	17	supra	supra	PROPN
taxlaw-2810	789	18	note	note	NOUN
taxlaw-2810	789	19	10	10	NUM
taxlaw-2810	789	20	,	,	PUNCT
taxlaw-2810	789	21	at	at	ADP
taxlaw-2810	789	22	5	5	NUM
taxlaw-2810	789	23	.	.	SYM
taxlaw-2810	789	24	111	111	NUM
taxlaw-2810	789	25	internal	internal	ADJ
taxlaw-2810	789	26	revenue	revenue	NOUN
taxlaw-2810	789	27	manual	manual	NOUN
taxlaw-2810	789	28	25.2.2.9.2(11)(b	25.2.2.9.2(11)(b	NUM
taxlaw-2810	789	29	)	)	PUNCT
taxlaw-2810	789	30	(	(	PUNCT
taxlaw-2810	789	31	june	june	PROPN
taxlaw-2810	789	32	18	18	NUM
taxlaw-2810	789	33	,	,	PUNCT
taxlaw-2810	789	34	2010	2010	NUM
taxlaw-2810	789	35	)	)	PUNCT
taxlaw-2810	789	36	available	available	ADJ
taxlaw-2810	789	37	at	at	ADP
taxlaw-2810	789	38	http://www.irs.gov/irm/part25/irm_25-002-002.html#d0e844	http://www.irs.gov/irm/part25/irm_25-002-002.html#d0e844	NOUN
taxlaw-2810	789	39	.	.	PUNCT
taxlaw-2810	790	1	138	138	NUM
taxlaw-2810	790	2	columbia	columbia	PROPN
taxlaw-2810	790	3	journal	journal	PROPN
taxlaw-2810	790	4	of	of	ADP
taxlaw-2810	790	5	tax	tax	NOUN
taxlaw-2810	790	6	law	law	NOUN
taxlaw-2810	790	7	[	[	X
taxlaw-2810	790	8	vol.3:113	vol.3:113	PROPN
taxlaw-2810	790	9	moreover	moreover	ADV
taxlaw-2810	790	10	,	,	PUNCT
taxlaw-2810	790	11	tax	tax	NOUN
taxlaw-2810	790	12	officials	official	NOUN
taxlaw-2810	790	13	may	may	AUX
taxlaw-2810	790	14	be	be	AUX
taxlaw-2810	790	15	unwilling	unwilling	ADJ
taxlaw-2810	790	16	to	to	PART
taxlaw-2810	790	17	forgo	forgo	VERB
taxlaw-2810	790	18	the	the	DET
taxlaw-2810	790	19	discretion	discretion	NOUN
taxlaw-2810	790	20	to	to	PART
taxlaw-2810	790	21	grant	grant	VERB
taxlaw-2810	790	22	or	or	CCONJ
taxlaw-2810	790	23	deny	deny	VERB
taxlaw-2810	790	24	immunity	immunity	NOUN
taxlaw-2810	790	25	or	or	CCONJ
taxlaw-2810	790	26	offer	offer	VERB
taxlaw-2810	790	27	other	other	ADJ
taxlaw-2810	790	28	reasons	reason	NOUN
taxlaw-2810	790	29	to	to	PART
taxlaw-2810	790	30	cooperate	cooperate	VERB
taxlaw-2810	790	31	,	,	PUNCT
taxlaw-2810	790	32	such	such	ADJ
taxlaw-2810	790	33	as	as	ADP
taxlaw-2810	790	34	a	a	DET
taxlaw-2810	790	35	sentencing	sentencing	NOUN
taxlaw-2810	790	36	recommendation	recommendation	NOUN
taxlaw-2810	790	37	,	,	PUNCT
taxlaw-2810	790	38	especially	especially	ADV
taxlaw-2810	790	39	if	if	SCONJ
taxlaw-2810	790	40	the	the	DET
taxlaw-2810	790	41	informant	informant	NOUN
taxlaw-2810	790	42	has	have	VERB
taxlaw-2810	790	43	more	more	ADJ
taxlaw-2810	790	44	tax	tax	NOUN
taxlaw-2810	790	45	liability	liability	NOUN
taxlaw-2810	790	46	than	than	ADP
taxlaw-2810	790	47	the	the	DET
taxlaw-2810	790	48	one	one	NOUN
taxlaw-2810	790	49	on	on	ADP
taxlaw-2810	790	50	whom	whom	PRON
taxlaw-2810	790	51	he	he	PRON
taxlaw-2810	790	52	informs	inform	VERB
taxlaw-2810	790	53	.	.	PUNCT
taxlaw-2810	791	1	absent	absent	VERB
taxlaw-2810	791	2	an	an	DET
taxlaw-2810	791	3	immunity	immunity	NOUN
taxlaw-2810	791	4	guarantee	guarantee	NOUN
taxlaw-2810	791	5	,	,	PUNCT
taxlaw-2810	791	6	however	however	ADV
taxlaw-2810	791	7	,	,	PUNCT
taxlaw-2810	791	8	the	the	DET
taxlaw-2810	791	9	unpaid	unpaid	ADJ
taxlaw-2810	791	10	worker	worker	NOUN
taxlaw-2810	791	11	may	may	AUX
taxlaw-2810	791	12	be	be	AUX
taxlaw-2810	791	13	less	less	ADV
taxlaw-2810	791	14	likely	likely	ADJ
taxlaw-2810	791	15	to	to	PART
taxlaw-2810	791	16	decide	decide	VERB
taxlaw-2810	791	17	to	to	PART
taxlaw-2810	791	18	inform	inform	VERB
taxlaw-2810	791	19	given	give	VERB
taxlaw-2810	791	20	uncertainty	uncertainty	NOUN
taxlaw-2810	791	21	about	about	ADP
taxlaw-2810	791	22	how	how	SCONJ
taxlaw-2810	791	23	tax	tax	NOUN
taxlaw-2810	791	24	officials	official	NOUN
taxlaw-2810	791	25	will	will	AUX
taxlaw-2810	791	26	react	react	VERB
taxlaw-2810	791	27	to	to	ADP
taxlaw-2810	791	28	the	the	DET
taxlaw-2810	791	29	worker	worker	NOUN
taxlaw-2810	791	30	's	's	PART
taxlaw-2810	791	31	own	own	ADJ
taxlaw-2810	791	32	tax	tax	NOUN
taxlaw-2810	791	33	liability	liability	NOUN
taxlaw-2810	791	34	.	.	PUNCT
taxlaw-2810	792	1	e.	e.	PROPN
taxlaw-2810	792	2	audit	audit	PROPN
taxlaw-2810	792	3	selection	selection	NOUN
taxlaw-2810	792	4	this	this	DET
taxlaw-2810	792	5	section	section	NOUN
taxlaw-2810	792	6	discusses	discuss	VERB
taxlaw-2810	792	7	the	the	DET
taxlaw-2810	792	8	difficulty	difficulty	NOUN
taxlaw-2810	792	9	of	of	ADP
taxlaw-2810	792	10	estimating	estimate	VERB
taxlaw-2810	792	11	the	the	DET
taxlaw-2810	792	12	probability	probability	NOUN
taxlaw-2810	792	13	that	that	SCONJ
taxlaw-2810	792	14	the	the	DET
taxlaw-2810	792	15	tax	tax	NOUN
taxlaw-2810	792	16	agency	agency	NOUN
taxlaw-2810	792	17	will	will	AUX
taxlaw-2810	792	18	select	select	VERB
taxlaw-2810	792	19	the	the	DET
taxlaw-2810	792	20	employer	employer	NOUN
taxlaw-2810	792	21	to	to	PART
taxlaw-2810	792	22	audit	audit	VERB
taxlaw-2810	792	23	based	base	VERB
taxlaw-2810	792	24	on	on	ADP
taxlaw-2810	792	25	the	the	DET
taxlaw-2810	792	26	unpaid	unpaid	ADJ
taxlaw-2810	792	27	worker	worker	NOUN
taxlaw-2810	792	28	's	's	PART
taxlaw-2810	792	29	information	information	NOUN
taxlaw-2810	792	30	and	and	CCONJ
taxlaw-2810	792	31	successfully	successfully	ADV
taxlaw-2810	792	32	recover	recover	VERB
taxlaw-2810	792	33	the	the	DET
taxlaw-2810	792	34	taxes	taxis	NOUN
taxlaw-2810	792	35	owed	owe	VERB
taxlaw-2810	792	36	plus	plus	CCONJ
taxlaw-2810	792	37	penalties	penalty	NOUN
taxlaw-2810	792	38	.	.	PUNCT
taxlaw-2810	793	1	we	we	PRON
taxlaw-2810	793	2	have	have	AUX
taxlaw-2810	793	3	thus	thus	ADV
taxlaw-2810	793	4	far	far	ADV
taxlaw-2810	793	5	assumed	assume	VERB
taxlaw-2810	793	6	that	that	SCONJ
taxlaw-2810	793	7	potential	potential	ADJ
taxlaw-2810	793	8	informants	informant	NOUN
taxlaw-2810	793	9	can	can	AUX
taxlaw-2810	793	10	accurately	accurately	ADV
taxlaw-2810	793	11	estimate	estimate	VERB
taxlaw-2810	793	12	this	this	DET
taxlaw-2810	793	13	probability	probability	NOUN
taxlaw-2810	793	14	.	.	PUNCT
taxlaw-2810	794	1	112	112	NUM
taxlaw-2810	794	2	this	this	DET
taxlaw-2810	794	3	probability	probability	NOUN
taxlaw-2810	794	4	matters	matter	VERB
taxlaw-2810	794	5	,	,	PUNCT
taxlaw-2810	794	6	because	because	SCONJ
taxlaw-2810	794	7	absent	absent	ADJ
taxlaw-2810	794	8	a	a	DET
taxlaw-2810	794	9	tax	tax	NOUN
taxlaw-2810	794	10	authority	authority	NOUN
taxlaw-2810	794	11	audit	audit	NOUN
taxlaw-2810	794	12	of	of	ADP
taxlaw-2810	794	13	the	the	DET
taxlaw-2810	794	14	employer	employer	NOUN
taxlaw-2810	794	15	,	,	PUNCT
taxlaw-2810	794	16	the	the	DET
taxlaw-2810	794	17	tax	tax	NOUN
taxlaw-2810	794	18	authority	authority	NOUN
taxlaw-2810	794	19	can	can	AUX
taxlaw-2810	794	20	not	not	PART
taxlaw-2810	794	21	prove	prove	VERB
taxlaw-2810	794	22	any	any	DET
taxlaw-2810	794	23	employer	employer	NOUN
taxlaw-2810	794	24	tax	tax	NOUN
taxlaw-2810	794	25	liability	liability	NOUN
taxlaw-2810	794	26	as	as	ADP
taxlaw-2810	794	27	a	a	DET
taxlaw-2810	794	28	result	result	NOUN
taxlaw-2810	794	29	of	of	ADP
taxlaw-2810	794	30	its	its	PRON
taxlaw-2810	794	31	wage	wage	NOUN
taxlaw-2810	794	32	underpayment	underpayment	NOUN
taxlaw-2810	794	33	and	and	CCONJ
taxlaw-2810	794	34	,	,	PUNCT
taxlaw-2810	794	35	in	in	ADP
taxlaw-2810	794	36	turn	turn	NOUN
taxlaw-2810	794	37	,	,	PUNCT
taxlaw-2810	794	38	the	the	DET
taxlaw-2810	794	39	worker	worker	NOUN
taxlaw-2810	794	40	is	be	AUX
taxlaw-2810	794	41	ineligible	ineligible	ADJ
taxlaw-2810	794	42	for	for	ADP
taxlaw-2810	794	43	any	any	DET
taxlaw-2810	794	44	tax	tax	NOUN
taxlaw-2810	794	45	-	-	PUNCT
taxlaw-2810	794	46	informant	informant	NOUN
taxlaw-2810	794	47	reward	reward	NOUN
taxlaw-2810	794	48	.	.	PUNCT
taxlaw-2810	795	1	an	an	DET
taxlaw-2810	795	2	audit	audit	NOUN
taxlaw-2810	795	3	does	do	AUX
taxlaw-2810	795	4	not	not	PART
taxlaw-2810	795	5	necessarily	necessarily	ADV
taxlaw-2810	795	6	follow	follow	VERB
taxlaw-2810	795	7	from	from	ADP
taxlaw-2810	795	8	a	a	DET
taxlaw-2810	795	9	valid	valid	ADJ
taxlaw-2810	795	10	tax	tax	NOUN
taxlaw-2810	795	11	informant	informant	NOUN
taxlaw-2810	795	12	application	application	NOUN
taxlaw-2810	795	13	.	.	PUNCT
taxlaw-2810	796	1	to	to	PART
taxlaw-2810	796	2	reinforce	reinforce	VERB
taxlaw-2810	796	3	the	the	DET
taxlaw-2810	796	4	intuition	intuition	NOUN
taxlaw-2810	796	5	,	,	PUNCT
taxlaw-2810	796	6	consider	consider	VERB
taxlaw-2810	796	7	again	again	ADV
taxlaw-2810	796	8	figure	figure	VERB
taxlaw-2810	796	9	1	1	NUM
taxlaw-2810	796	10	.	.	PUNCT
taxlaw-2810	797	1	it	it	PRON
taxlaw-2810	797	2	shows	show	VERB
taxlaw-2810	797	3	that	that	SCONJ
taxlaw-2810	797	4	,	,	PUNCT
taxlaw-2810	797	5	over	over	ADP
taxlaw-2810	797	6	a	a	DET
taxlaw-2810	797	7	thirty	thirty	NUM
taxlaw-2810	797	8	-	-	PUNCT
taxlaw-2810	797	9	year	year	NOUN
taxlaw-2810	797	10	period	period	NOUN
taxlaw-2810	797	11	,	,	PUNCT
taxlaw-2810	797	12	the	the	DET
taxlaw-2810	797	13	number	number	NOUN
taxlaw-2810	797	14	of	of	ADP
taxlaw-2810	797	15	informant	informant	NOUN
taxlaw-2810	797	16	claims	claim	NOUN
taxlaw-2810	797	17	rewarded	reward	VERB
taxlaw-2810	797	18	by	by	ADP
taxlaw-2810	797	19	the	the	DET
taxlaw-2810	797	20	irs	irs	PROPN
taxlaw-2810	797	21	has	have	AUX
taxlaw-2810	797	22	not	not	PART
taxlaw-2810	797	23	varied	varied	ADJ
taxlaw-2810	797	24	to	to	ADP
taxlaw-2810	797	25	the	the	DET
taxlaw-2810	797	26	same	same	ADJ
taxlaw-2810	797	27	degree	degree	NOUN
taxlaw-2810	797	28	as	as	SCONJ
taxlaw-2810	797	29	the	the	DET
taxlaw-2810	797	30	annual	annual	ADJ
taxlaw-2810	797	31	number	number	NOUN
taxlaw-2810	797	32	of	of	ADP
taxlaw-2810	797	33	informant	informant	NOUN
taxlaw-2810	797	34	claims	claim	NOUN
taxlaw-2810	797	35	filed	file	VERB
taxlaw-2810	797	36	.	.	PUNCT
taxlaw-2810	798	1	this	this	PRON
taxlaw-2810	798	2	either	either	CCONJ
taxlaw-2810	798	3	implies	imply	VERB
taxlaw-2810	798	4	that	that	SCONJ
taxlaw-2810	798	5	the	the	DET
taxlaw-2810	798	6	fluctuations	fluctuation	NOUN
taxlaw-2810	798	7	in	in	ADP
taxlaw-2810	798	8	informant	informant	NOUN
taxlaw-2810	798	9	claims	claim	NOUN
taxlaw-2810	798	10	consist	consist	VERB
taxlaw-2810	798	11	primarily	primarily	ADV
taxlaw-2810	798	12	of	of	ADP
taxlaw-2810	798	13	annual	annual	ADJ
taxlaw-2810	798	14	changes	change	NOUN
taxlaw-2810	798	15	in	in	ADP
taxlaw-2810	798	16	the	the	DET
taxlaw-2810	798	17	number	number	NOUN
taxlaw-2810	798	18	of	of	ADP
taxlaw-2810	798	19	meritless	meritless	NOUN
taxlaw-2810	798	20	claims	claim	NOUN
taxlaw-2810	798	21	filed	file	VERB
taxlaw-2810	798	22	,	,	PUNCT
taxlaw-2810	798	23	or	or	CCONJ
taxlaw-2810	798	24	what	what	PRON
taxlaw-2810	798	25	is	be	AUX
taxlaw-2810	798	26	more	more	ADV
taxlaw-2810	798	27	likely	likely	ADJ
taxlaw-2810	798	28	,	,	PUNCT
taxlaw-2810	798	29	that	that	SCONJ
taxlaw-2810	798	30	the	the	DET
taxlaw-2810	798	31	irs	irs	PROPN
taxlaw-2810	798	32	audit	audit	NOUN
taxlaw-2810	798	33	budget	budget	NOUN
taxlaw-2810	798	34	sets	set	VERB
taxlaw-2810	798	35	a	a	DET
taxlaw-2810	798	36	limit	limit	NOUN
taxlaw-2810	798	37	on	on	ADP
taxlaw-2810	798	38	the	the	DET
taxlaw-2810	798	39	number	number	NOUN
taxlaw-2810	798	40	of	of	ADP
taxlaw-2810	798	41	meritorious	meritorious	ADJ
taxlaw-2810	798	42	claims	claim	NOUN
taxlaw-2810	798	43	that	that	SCONJ
taxlaw-2810	798	44	the	the	DET
taxlaw-2810	798	45	agency	agency	NOUN
taxlaw-2810	798	46	can	can	AUX
taxlaw-2810	798	47	pursue	pursue	VERB
taxlaw-2810	798	48	to	to	ADP
taxlaw-2810	798	49	recovery	recovery	NOUN
taxlaw-2810	798	50	.	.	PUNCT
taxlaw-2810	799	1	this	this	DET
taxlaw-2810	799	2	section	section	NOUN
taxlaw-2810	799	3	considers	consider	VERB
taxlaw-2810	799	4	two	two	NUM
taxlaw-2810	799	5	possible	possible	ADJ
taxlaw-2810	799	6	influences	influence	NOUN
taxlaw-2810	799	7	on	on	ADP
taxlaw-2810	799	8	audit	audit	NOUN
taxlaw-2810	799	9	selection	selection	NOUN
taxlaw-2810	799	10	among	among	ADP
taxlaw-2810	799	11	valid	valid	ADJ
taxlaw-2810	799	12	informant	informant	NOUN
taxlaw-2810	799	13	claims	claim	NOUN
taxlaw-2810	799	14	:	:	PUNCT
taxlaw-2810	799	15	expected	expect	VERB
taxlaw-2810	799	16	net	net	ADJ
taxlaw-2810	799	17	recovery	recovery	NOUN
taxlaw-2810	799	18	and	and	CCONJ
taxlaw-2810	799	19	politics	politic	NOUN
taxlaw-2810	799	20	.	.	PUNCT
taxlaw-2810	800	1	first	first	ADV
taxlaw-2810	800	2	,	,	PUNCT
taxlaw-2810	800	3	the	the	DET
taxlaw-2810	800	4	audit	audit	NOUN
taxlaw-2810	800	5	selection	selection	NOUN
taxlaw-2810	800	6	literature	literature	NOUN
taxlaw-2810	800	7	assumes	assume	VERB
taxlaw-2810	800	8	that	that	SCONJ
taxlaw-2810	800	9	audit	audit	NOUN
taxlaw-2810	800	10	selection	selection	NOUN
taxlaw-2810	800	11	is	be	AUX
taxlaw-2810	800	12	influenced	influence	VERB
taxlaw-2810	800	13	in	in	ADP
taxlaw-2810	800	14	part	part	NOUN
taxlaw-2810	800	15	by	by	ADP
taxlaw-2810	800	16	expected	expect	VERB
taxlaw-2810	800	17	net	net	ADJ
taxlaw-2810	800	18	recovery	recovery	NOUN
taxlaw-2810	800	19	.	.	PUNCT
taxlaw-2810	801	1	in	in	ADP
taxlaw-2810	801	2	some	some	DET
taxlaw-2810	801	3	models	model	NOUN
taxlaw-2810	801	4	,	,	PUNCT
taxlaw-2810	801	5	113	113	NUM
taxlaw-2810	801	6	a	a	DET
taxlaw-2810	801	7	tax	tax	NOUN
taxlaw-2810	801	8	authority	authority	NOUN
taxlaw-2810	801	9	selects	select	VERB
taxlaw-2810	801	10	taxpayers	taxpayer	NOUN
taxlaw-2810	801	11	to	to	PART
taxlaw-2810	801	12	audit	audit	VERB
taxlaw-2810	801	13	to	to	PART
taxlaw-2810	801	14	maximize	maximize	VERB
taxlaw-2810	801	15	net	net	ADJ
taxlaw-2810	801	16	tax	tax	NOUN
taxlaw-2810	801	17	revenue	revenue	NOUN
taxlaw-2810	801	18	,	,	PUNCT
taxlaw-2810	801	19	but	but	CCONJ
taxlaw-2810	801	20	,	,	PUNCT
taxlaw-2810	801	21	absent	absent	ADJ
taxlaw-2810	801	22	an	an	DET
taxlaw-2810	801	23	audit	audit	NOUN
taxlaw-2810	801	24	,	,	PUNCT
taxlaw-2810	801	25	the	the	DET
taxlaw-2810	801	26	tax	tax	NOUN
taxlaw-2810	801	27	authority	authority	NOUN
taxlaw-2810	801	28	does	do	AUX
taxlaw-2810	801	29	not	not	PART
taxlaw-2810	801	30	know	know	VERB
taxlaw-2810	801	31	whether	whether	SCONJ
taxlaw-2810	801	32	any	any	DET
taxlaw-2810	801	33	taxpayer	taxpayer	NOUN
taxlaw-2810	801	34	's	's	PART
taxlaw-2810	801	35	actual	actual	ADJ
taxlaw-2810	801	36	gross	gross	ADJ
taxlaw-2810	801	37	income	income	NOUN
taxlaw-2810	801	38	is	be	AUX
taxlaw-2810	801	39	equal	equal	ADJ
taxlaw-2810	801	40	to	to	ADP
taxlaw-2810	801	41	or	or	CCONJ
taxlaw-2810	801	42	greater	great	ADJ
taxlaw-2810	801	43	than	than	ADP
taxlaw-2810	801	44	their	their	PRON
taxlaw-2810	801	45	reported	report	VERB
taxlaw-2810	801	46	gross	gross	ADJ
taxlaw-2810	801	47	income	income	NOUN
taxlaw-2810	801	48	.	.	PUNCT
taxlaw-2810	802	1	under	under	ADP
taxlaw-2810	802	2	these	these	DET
taxlaw-2810	802	3	conditions	condition	NOUN
taxlaw-2810	802	4	,	,	PUNCT
taxlaw-2810	802	5	the	the	DET
taxlaw-2810	802	6	probability	probability	NOUN
taxlaw-2810	802	7	of	of	ADP
taxlaw-2810	802	8	selecting	select	VERB
taxlaw-2810	802	9	a	a	DET
taxlaw-2810	802	10	particular	particular	ADJ
taxlaw-2810	802	11	taxpayer	taxpayer	NOUN
taxlaw-2810	802	12	to	to	PART
taxlaw-2810	802	13	audit	audit	VERB
taxlaw-2810	802	14	is	be	AUX
taxlaw-2810	802	15	a	a	DET
taxlaw-2810	802	16	function	function	NOUN
taxlaw-2810	802	17	of	of	ADP
taxlaw-2810	802	18	the	the	DET
taxlaw-2810	802	19	tax	tax	NOUN
taxlaw-2810	802	20	authority	authority	NOUN
taxlaw-2810	802	21	's	's	PART
taxlaw-2810	802	22	estimate	estimate	NOUN
taxlaw-2810	802	23	of	of	ADP
taxlaw-2810	802	24	the	the	DET
taxlaw-2810	802	25	probability	probability	NOUN
taxlaw-2810	802	26	that	that	SCONJ
taxlaw-2810	802	27	there	there	PRON
taxlaw-2810	802	28	is	be	VERB
taxlaw-2810	802	29	income	income	NOUN
taxlaw-2810	802	30	tax	tax	NOUN
taxlaw-2810	802	31	liability	liability	NOUN
taxlaw-2810	802	32	and	and	CCONJ
taxlaw-2810	802	33	the	the	DET
taxlaw-2810	802	34	expected	expect	VERB
taxlaw-2810	802	35	size	size	NOUN
taxlaw-2810	802	36	of	of	ADP
taxlaw-2810	802	37	the	the	DET
taxlaw-2810	802	38	net	net	ADJ
taxlaw-2810	802	39	recovery	recovery	NOUN
taxlaw-2810	802	40	from	from	ADP
taxlaw-2810	802	41	the	the	DET
taxlaw-2810	802	42	audit	audit	NOUN
taxlaw-2810	802	43	(	(	PUNCT
taxlaw-2810	802	44	including	include	VERB
taxlaw-2810	802	45	penalties	penalty	NOUN
taxlaw-2810	802	46	and	and	CCONJ
taxlaw-2810	802	47	interest	interest	NOUN
taxlaw-2810	802	48	,	,	PUNCT
taxlaw-2810	802	49	but	but	CCONJ
taxlaw-2810	802	50	subtracting	subtract	VERB
taxlaw-2810	802	51	the	the	DET
taxlaw-2810	802	52	fixed	fix	VERB
taxlaw-2810	802	53	cost	cost	NOUN
taxlaw-2810	802	54	of	of	ADP
taxlaw-2810	802	55	the	the	DET
taxlaw-2810	802	56	audit	audit	NOUN
taxlaw-2810	802	57	)	)	PUNCT
taxlaw-2810	802	58	.	.	PUNCT
taxlaw-2810	803	1	a	a	DET
taxlaw-2810	803	2	tax	tax	NOUN
taxlaw-2810	803	3	informant	informant	NOUN
taxlaw-2810	803	4	's	's	PART
taxlaw-2810	803	5	information	information	NOUN
taxlaw-2810	803	6	amounts	amount	VERB
taxlaw-2810	803	7	to	to	ADP
taxlaw-2810	803	8	evidence	evidence	NOUN
taxlaw-2810	803	9	that	that	SCONJ
taxlaw-2810	803	10	the	the	DET
taxlaw-2810	803	11	taxpayer	taxpayer	NOUN
taxlaw-2810	803	12	's	's	PART
taxlaw-2810	803	13	gross	gross	ADJ
taxlaw-2810	803	14	income	income	NOUN
taxlaw-2810	803	15	exceeds	exceed	VERB
taxlaw-2810	803	16	its	its	PRON
taxlaw-2810	803	17	reported	report	VERB
taxlaw-2810	803	18	gross	gross	ADJ
taxlaw-2810	803	19	income	income	NOUN
taxlaw-2810	803	20	,	,	PUNCT
taxlaw-2810	803	21	and	and	CCONJ
taxlaw-2810	803	22	thus	thus	ADV
taxlaw-2810	803	23	an	an	DET
taxlaw-2810	803	24	audit	audit	NOUN
taxlaw-2810	803	25	is	be	AUX
taxlaw-2810	803	26	more	more	ADV
taxlaw-2810	803	27	likely	likely	ADJ
taxlaw-2810	803	28	if	if	SCONJ
taxlaw-2810	803	29	that	that	DET
taxlaw-2810	803	30	information	information	NOUN
taxlaw-2810	803	31	implies	imply	VERB
taxlaw-2810	803	32	net	net	ADJ
taxlaw-2810	803	33	tax	tax	NOUN
taxlaw-2810	803	34	owed	owe	VERB
taxlaw-2810	803	35	.	.	PUNCT
taxlaw-2810	804	1	however	however	ADV
taxlaw-2810	804	2	,	,	PUNCT
taxlaw-2810	804	3	net	net	ADJ
taxlaw-2810	804	4	tax	tax	NOUN
taxlaw-2810	804	5	recovery	recovery	NOUN
taxlaw-2810	804	6	still	still	ADV
taxlaw-2810	804	7	may	may	AUX
taxlaw-2810	804	8	not	not	PART
taxlaw-2810	804	9	be	be	AUX
taxlaw-2810	804	10	positive	positive	ADJ
taxlaw-2810	804	11	,	,	PUNCT
taxlaw-2810	804	12	because	because	SCONJ
taxlaw-2810	804	13	we	we	PRON
taxlaw-2810	804	14	must	must	AUX
taxlaw-2810	804	15	now	now	ADV
taxlaw-2810	804	16	also	also	ADV
taxlaw-2810	804	17	subtract	subtract	VERB
taxlaw-2810	804	18	the	the	DET
taxlaw-2810	804	19	informant	informant	NOUN
taxlaw-2810	804	20	's	's	PART
taxlaw-2810	804	21	reward	reward	NOUN
taxlaw-2810	804	22	from	from	ADP
taxlaw-2810	804	23	any	any	DET
taxlaw-2810	804	24	audit	audit	NOUN
taxlaw-2810	804	25	recovery	recovery	NOUN
taxlaw-2810	804	26	.	.	PUNCT
taxlaw-2810	805	1	moreover	moreover	ADV
taxlaw-2810	805	2	,	,	PUNCT
taxlaw-2810	805	3	if	if	SCONJ
taxlaw-2810	805	4	the	the	DET
taxlaw-2810	805	5	average	average	ADJ
taxlaw-2810	805	6	net	net	ADJ
taxlaw-2810	805	7	recovery	recovery	NOUN
taxlaw-2810	805	8	is	be	AUX
taxlaw-2810	805	9	low	low	ADJ
taxlaw-2810	805	10	for	for	ADP
taxlaw-2810	805	11	wage	wage	NOUN
taxlaw-2810	805	12	underpayment	underpayment	ADJ
taxlaw-2810	805	13	informant	informant	NOUN
taxlaw-2810	805	14	claims	claim	NOUN
taxlaw-2810	805	15	,	,	PUNCT
taxlaw-2810	805	16	the	the	DET
taxlaw-2810	805	17	tax	tax	NOUN
taxlaw-2810	805	18	authority	authority	NOUN
taxlaw-2810	805	19	may	may	AUX
taxlaw-2810	805	20	elect	elect	VERB
taxlaw-2810	805	21	to	to	PART
taxlaw-2810	805	22	audit	audit	VERB
taxlaw-2810	805	23	underpaying	underpay	VERB
taxlaw-2810	805	24	employers	employer	NOUN
taxlaw-2810	805	25	rarely	rarely	ADV
taxlaw-2810	805	26	.	.	PUNCT
taxlaw-2810	806	1	wage	wage	NOUN
taxlaw-2810	806	2	-	-	PUNCT
taxlaw-2810	806	3	underpayment	underpayment	ADJ
taxlaw-2810	806	4	informants	informant	NOUN
taxlaw-2810	806	5	are	be	AUX
taxlaw-2810	806	6	effectively	effectively	ADV
taxlaw-2810	806	7	competing	compete	VERB
taxlaw-2810	806	8	with	with	ADP
taxlaw-2810	806	9	other	other	ADJ
taxlaw-2810	806	10	kinds	kind	NOUN
taxlaw-2810	806	11	of	of	ADP
taxlaw-2810	806	12	tax	tax	NOUN
taxlaw-2810	806	13	informants	informant	NOUN
taxlaw-2810	806	14	for	for	ADP
taxlaw-2810	806	15	a	a	DET
taxlaw-2810	806	16	share	share	NOUN
taxlaw-2810	806	17	of	of	ADP
taxlaw-2810	806	18	the	the	DET
taxlaw-2810	806	19	tax	tax	NOUN
taxlaw-2810	806	20	authority	authority	NOUN
taxlaw-2810	806	21	's	's	PART
taxlaw-2810	806	22	audit	audit	NOUN
taxlaw-2810	806	23	investment	investment	NOUN
taxlaw-2810	806	24	portfolio	portfolio	NOUN
taxlaw-2810	806	25	,	,	PUNCT
taxlaw-2810	806	26	and	and	CCONJ
taxlaw-2810	806	27	are	be	AUX
taxlaw-2810	806	28	,	,	PUNCT
taxlaw-2810	806	29	on	on	ADP
taxlaw-2810	806	30	this	this	DET
taxlaw-2810	806	31	view	view	NOUN
taxlaw-2810	806	32	,	,	PUNCT
taxlaw-2810	806	33	less	less	ADV
taxlaw-2810	806	34	attractive	attractive	ADJ
taxlaw-2810	806	35	then	then	ADV
taxlaw-2810	806	36	potential	potential	ADJ
taxlaw-2810	806	37	audits	audits	NOUN
taxlaw-2810	806	38	with	with	ADP
taxlaw-2810	806	39	a	a	DET
taxlaw-2810	806	40	higher	high	ADJ
taxlaw-2810	806	41	expected	expect	VERB
taxlaw-2810	806	42	return	return	NOUN
taxlaw-2810	806	43	on	on	ADP
taxlaw-2810	806	44	investment	investment	NOUN
taxlaw-2810	806	45	.	.	PUNCT
taxlaw-2810	807	1	to	to	PART
taxlaw-2810	807	2	be	be	AUX
taxlaw-2810	807	3	sure	sure	ADJ
taxlaw-2810	807	4	,	,	PUNCT
taxlaw-2810	807	5	if	if	SCONJ
taxlaw-2810	807	6	the	the	DET
taxlaw-2810	807	7	tax	tax	NOUN
taxlaw-2810	807	8	authority	authority	NOUN
taxlaw-2810	807	9	assumes	assume	VERB
taxlaw-2810	807	10	that	that	SCONJ
taxlaw-2810	807	11	an	an	DET
taxlaw-2810	807	12	employer	employer	NOUN
taxlaw-2810	807	13	who	who	PRON
taxlaw-2810	807	14	has	have	AUX
taxlaw-2810	807	15	underpaid	underpay	VERB
taxlaw-2810	807	16	the	the	DET
taxlaw-2810	807	17	informant	informant	NOUN
taxlaw-2810	807	18	has	have	VERB
taxlaw-2810	807	19	more	more	ADV
taxlaw-2810	807	20	likely	likely	ADJ
taxlaw-2810	807	21	than	than	SCONJ
taxlaw-2810	807	22	not	not	PART
taxlaw-2810	807	23	done	do	VERB
taxlaw-2810	807	24	so	so	ADV
taxlaw-2810	807	25	for	for	ADP
taxlaw-2810	807	26	all	all	DET
taxlaw-2810	807	27	its	its	PRON
taxlaw-2810	807	28	workers	worker	NOUN
taxlaw-2810	807	29	,	,	PUNCT
taxlaw-2810	807	30	then	then	ADV
taxlaw-2810	807	31	the	the	DET
taxlaw-2810	807	32	tax	tax	NOUN
taxlaw-2810	807	33	authority	authority	NOUN
taxlaw-2810	807	34	can	can	AUX
taxlaw-2810	807	35	estimate	estimate	VERB
taxlaw-2810	807	36	far	far	ADV
taxlaw-2810	807	37	higher	high	ADJ
taxlaw-2810	807	38	gross	gross	ADJ
taxlaw-2810	807	39	tax	tax	NOUN
taxlaw-2810	807	40	recovery	recovery	NOUN
taxlaw-2810	807	41	by	by	ADP
taxlaw-2810	807	42	multiplying	multiply	VERB
taxlaw-2810	807	43	it	it	PRON
taxlaw-2810	807	44	by	by	ADP
taxlaw-2810	807	45	the	the	DET
taxlaw-2810	807	46	average	average	ADJ
taxlaw-2810	807	47	number	number	NOUN
taxlaw-2810	807	48	of	of	ADP
taxlaw-2810	807	49	workers	worker	NOUN
taxlaw-2810	807	50	112	112	NUM
taxlaw-2810	807	51	absent	absent	ADJ
taxlaw-2810	807	52	this	this	DET
taxlaw-2810	807	53	assumption	assumption	NOUN
taxlaw-2810	807	54	,	,	PUNCT
taxlaw-2810	807	55	we	we	PRON
taxlaw-2810	807	56	have	have	VERB
taxlaw-2810	807	57	to	to	PART
taxlaw-2810	807	58	account	account	VERB
taxlaw-2810	807	59	for	for	ADP
taxlaw-2810	807	60	conditions	condition	NOUN
taxlaw-2810	807	61	under	under	ADP
taxlaw-2810	807	62	which	which	PRON
taxlaw-2810	807	63	potential	potential	ADJ
taxlaw-2810	807	64	informants	informant	NOUN
taxlaw-2810	807	65	are	be	AUX
taxlaw-2810	807	66	likely	likely	ADJ
taxlaw-2810	807	67	to	to	PART
taxlaw-2810	807	68	overestimate	overestimate	VERB
taxlaw-2810	807	69	or	or	CCONJ
taxlaw-2810	807	70	underestimate	underestimate	VERB
taxlaw-2810	807	71	this	this	DET
taxlaw-2810	807	72	probability	probability	NOUN
taxlaw-2810	807	73	,	,	PUNCT
taxlaw-2810	807	74	and	and	CCONJ
taxlaw-2810	807	75	thereby	thereby	ADV
taxlaw-2810	807	76	overor	overor	NOUN
taxlaw-2810	807	77	underestimate	underestimate	VERB
taxlaw-2810	807	78	their	their	PRON
taxlaw-2810	807	79	expected	expect	VERB
taxlaw-2810	807	80	informant	informant	NOUN
taxlaw-2810	807	81	reward	reward	NOUN
taxlaw-2810	807	82	.	.	PUNCT
taxlaw-2810	808	1	113	113	NUM
taxlaw-2810	808	2	see	see	VERB
taxlaw-2810	808	3	,	,	PUNCT
taxlaw-2810	808	4	e.g.	e.g.	ADV
taxlaw-2810	808	5	,	,	PUNCT
taxlaw-2810	808	6	james	james	PROPN
taxlaw-2810	808	7	andreoni	andreoni	VERB
taxlaw-2810	808	8	et	et	PROPN
taxlaw-2810	808	9	al	al	PROPN
taxlaw-2810	808	10	.	.	PROPN
taxlaw-2810	808	11	,	,	PUNCT
taxlaw-2810	808	12	tax	tax	NOUN
taxlaw-2810	808	13	compliance	compliance	NOUN
taxlaw-2810	808	14	,	,	PUNCT
taxlaw-2810	808	15	36	36	NUM
taxlaw-2810	808	16	j.	j.	PROPN
taxlaw-2810	808	17	econ	econ	PROPN
taxlaw-2810	808	18	.	.	PUNCT
taxlaw-2810	809	1	literature	literature	PROPN
taxlaw-2810	809	2	818	818	NUM
taxlaw-2810	809	3	,	,	PUNCT
taxlaw-2810	809	4	824	824	NUM
taxlaw-2810	809	5	-	-	SYM
taxlaw-2810	809	6	34	34	NUM
taxlaw-2810	809	7	(	(	PUNCT
taxlaw-2810	809	8	1998	1998	NUM
taxlaw-2810	809	9	)	)	PUNCT
taxlaw-2810	809	10	.	.	PUNCT
taxlaw-2810	810	1	2012	2012	NUM
taxlaw-2810	810	2	]	]	PUNCT
taxlaw-2810	810	3	tax	tax	NOUN
taxlaw-2810	810	4	liability	liability	NOUN
taxlaw-2810	810	5	for	for	ADP
taxlaw-2810	810	6	wage	wage	NOUN
taxlaw-2810	810	7	theft	theft	NOUN
taxlaw-2810	810	8	139	139	NUM
taxlaw-2810	810	9	doing	do	VERB
taxlaw-2810	810	10	the	the	DET
taxlaw-2810	810	11	same	same	ADJ
taxlaw-2810	810	12	job	job	NOUN
taxlaw-2810	810	13	for	for	ADP
taxlaw-2810	810	14	that	that	DET
taxlaw-2810	810	15	employer	employer	NOUN
taxlaw-2810	810	16	in	in	ADP
taxlaw-2810	810	17	the	the	DET
taxlaw-2810	810	18	taxable	taxable	ADJ
taxlaw-2810	810	19	year	year	NOUN
taxlaw-2810	810	20	.	.	PUNCT
taxlaw-2810	811	1	another	another	DET
taxlaw-2810	811	2	possibility	possibility	NOUN
taxlaw-2810	811	3	is	be	AUX
taxlaw-2810	811	4	that	that	SCONJ
taxlaw-2810	811	5	,	,	PUNCT
taxlaw-2810	811	6	if	if	SCONJ
taxlaw-2810	811	7	wage	wage	NOUN
taxlaw-2810	811	8	underpayment	underpayment	NOUN
taxlaw-2810	811	9	occurs	occur	VERB
taxlaw-2810	811	10	most	most	ADV
taxlaw-2810	811	11	often	often	ADV
taxlaw-2810	811	12	among	among	ADP
taxlaw-2810	811	13	small	small	ADJ
taxlaw-2810	811	14	cash	cash	NOUN
taxlaw-2810	811	15	businesses	business	NOUN
taxlaw-2810	811	16	,	,	PUNCT
taxlaw-2810	811	17	which	which	PRON
taxlaw-2810	811	18	are	be	AUX
taxlaw-2810	811	19	likely	likely	ADJ
taxlaw-2810	811	20	to	to	PART
taxlaw-2810	811	21	underreport	underreport	VERB
taxlaw-2810	811	22	business	business	NOUN
taxlaw-2810	811	23	cash	cash	NOUN
taxlaw-2810	811	24	income	income	NOUN
taxlaw-2810	811	25	as	as	ADV
taxlaw-2810	811	26	well	well	ADV
taxlaw-2810	811	27	as	as	ADP
taxlaw-2810	811	28	evade	evade	VERB
taxlaw-2810	811	29	employment	employment	NOUN
taxlaw-2810	811	30	tax	tax	NOUN
taxlaw-2810	811	31	and	and	CCONJ
taxlaw-2810	811	32	sales	sale	NOUN
taxlaw-2810	811	33	tax	tax	NOUN
taxlaw-2810	811	34	,	,	PUNCT
taxlaw-2810	811	35	114	114	NUM
taxlaw-2810	811	36	then	then	ADV
taxlaw-2810	811	37	audits	audits	NOUN
taxlaw-2810	811	38	of	of	ADP
taxlaw-2810	811	39	underpaying	underpay	VERB
taxlaw-2810	811	40	employers	employer	NOUN
taxlaw-2810	811	41	may	may	AUX
taxlaw-2810	811	42	yield	yield	VERB
taxlaw-2810	811	43	a	a	DET
taxlaw-2810	811	44	far	far	ADV
taxlaw-2810	811	45	higher	high	ADJ
taxlaw-2810	811	46	rate	rate	NOUN
taxlaw-2810	811	47	of	of	ADP
taxlaw-2810	811	48	return	return	NOUN
taxlaw-2810	811	49	if	if	SCONJ
taxlaw-2810	811	50	tax	tax	NOUN
taxlaw-2810	811	51	auditors	auditor	NOUN
taxlaw-2810	811	52	investigate	investigate	VERB
taxlaw-2810	811	53	more	more	ADJ
taxlaw-2810	811	54	than	than	ADP
taxlaw-2810	811	55	the	the	DET
taxlaw-2810	811	56	employer	employer	NOUN
taxlaw-2810	811	57	's	's	PART
taxlaw-2810	811	58	wage	wage	NOUN
taxlaw-2810	811	59	-	-	PUNCT
taxlaw-2810	811	60	underpayment	underpayment	NOUN
taxlaw-2810	811	61	.	.	PUNCT
taxlaw-2810	812	1	second	second	ADJ
taxlaw-2810	812	2	,	,	PUNCT
taxlaw-2810	812	3	in	in	ADP
taxlaw-2810	812	4	the	the	DET
taxlaw-2810	812	5	research	research	NOUN
taxlaw-2810	812	6	literature	literature	NOUN
taxlaw-2810	812	7	,	,	PUNCT
taxlaw-2810	812	8	there	there	PRON
taxlaw-2810	812	9	is	be	VERB
taxlaw-2810	812	10	some	some	DET
taxlaw-2810	812	11	evidence	evidence	NOUN
taxlaw-2810	812	12	of	of	ADP
taxlaw-2810	812	13	political	political	ADJ
taxlaw-2810	812	14	influences	influence	NOUN
taxlaw-2810	812	15	on	on	ADP
taxlaw-2810	812	16	tax	tax	NOUN
taxlaw-2810	812	17	audit	audit	NOUN
taxlaw-2810	812	18	selection	selection	NOUN
taxlaw-2810	812	19	in	in	ADP
taxlaw-2810	812	20	general	general	ADJ
taxlaw-2810	812	21	.	.	PUNCT
taxlaw-2810	813	1	scholz	scholz	NOUN
taxlaw-2810	813	2	and	and	CCONJ
taxlaw-2810	813	3	wood	wood	NOUN
taxlaw-2810	813	4	(	(	PUNCT
taxlaw-2810	813	5	1998	1998	NUM
taxlaw-2810	813	6	)	)	PUNCT
taxlaw-2810	813	7	found	find	VERB
taxlaw-2810	813	8	that	that	SCONJ
taxlaw-2810	813	9	,	,	PUNCT
taxlaw-2810	813	10	for	for	ADP
taxlaw-2810	813	11	the	the	DET
taxlaw-2810	813	12	period	period	NOUN
taxlaw-2810	813	13	1974	1974	NUM
taxlaw-2810	813	14	-	-	SYM
taxlaw-2810	813	15	1992	1992	NUM
taxlaw-2810	813	16	,	,	PUNCT
taxlaw-2810	813	17	the	the	DET
taxlaw-2810	813	18	odds	odd	NOUN
taxlaw-2810	813	19	of	of	ADP
taxlaw-2810	813	20	corporate	corporate	ADJ
taxlaw-2810	813	21	versus	versus	ADP
taxlaw-2810	813	22	individual	individual	ADJ
taxlaw-2810	813	23	irs	irs	PROPN
taxlaw-2810	813	24	audits	audits	NOUN
taxlaw-2810	813	25	increased	increase	VERB
taxlaw-2810	813	26	with	with	ADP
taxlaw-2810	813	27	greater	great	ADJ
taxlaw-2810	813	28	democratic	democratic	ADJ
taxlaw-2810	813	29	party	party	NOUN
taxlaw-2810	813	30	control	control	NOUN
taxlaw-2810	813	31	over	over	ADP
taxlaw-2810	813	32	congress	congress	PROPN
taxlaw-2810	813	33	,	,	PUNCT
taxlaw-2810	813	34	change	change	NOUN
taxlaw-2810	813	35	in	in	ADP
taxlaw-2810	813	36	presidents	president	NOUN
taxlaw-2810	813	37	,	,	PUNCT
taxlaw-2810	813	38	and	and	CCONJ
taxlaw-2810	813	39	the	the	DET
taxlaw-2810	813	40	composition	composition	NOUN
taxlaw-2810	813	41	of	of	ADP
taxlaw-2810	813	42	the	the	DET
taxlaw-2810	813	43	taxpaying	taxpaying	NOUN
taxlaw-2810	813	44	district	district	NOUN
taxlaw-2810	813	45	and	and	CCONJ
taxlaw-2810	813	46	revenue	revenue	NOUN
taxlaw-2810	813	47	,	,	PUNCT
taxlaw-2810	813	48	but	but	CCONJ
taxlaw-2810	813	49	not	not	PART
taxlaw-2810	813	50	changes	change	NOUN
taxlaw-2810	813	51	in	in	ADP
taxlaw-2810	813	52	state	state	NOUN
taxlaw-2810	813	53	-	-	PUNCT
taxlaw-2810	813	54	level	level	NOUN
taxlaw-2810	813	55	partisanship	partisanship	NOUN
taxlaw-2810	813	56	.	.	PUNCT
taxlaw-2810	814	1	115	115	NUM
taxlaw-2810	814	2	howard	howard	PROPN
taxlaw-2810	814	3	(	(	PUNCT
taxlaw-2810	814	4	2001	2001	NUM
taxlaw-2810	814	5	)	)	PUNCT
taxlaw-2810	814	6	found	find	VERB
taxlaw-2810	814	7	that	that	SCONJ
taxlaw-2810	814	8	federal	federal	ADJ
taxlaw-2810	814	9	district	district	NOUN
taxlaw-2810	814	10	court	court	NOUN
taxlaw-2810	814	11	filings	filing	NOUN
taxlaw-2810	814	12	against	against	ADP
taxlaw-2810	814	13	the	the	DET
taxlaw-2810	814	14	irs	irs	PROPN
taxlaw-2810	814	15	were	be	AUX
taxlaw-2810	814	16	negatively	negatively	ADV
taxlaw-2810	814	17	correlated	correlate	VERB
taxlaw-2810	814	18	with	with	ADP
taxlaw-2810	814	19	a	a	DET
taxlaw-2810	814	20	(	(	PUNCT
taxlaw-2810	814	21	lagged	lag	VERB
taxlaw-2810	814	22	)	)	PUNCT
taxlaw-2810	814	23	ratio	ratio	NOUN
taxlaw-2810	814	24	of	of	ADP
taxlaw-2810	814	25	the	the	DET
taxlaw-2810	814	26	audits	audits	NOUN
taxlaw-2810	814	27	conducted	conduct	VERB
taxlaw-2810	814	28	during	during	ADP
taxlaw-2810	814	29	the	the	DET
taxlaw-2810	814	30	period	period	NOUN
taxlaw-2810	814	31	1980	1980	NUM
taxlaw-2810	814	32	-	-	SYM
taxlaw-2810	814	33	1988	1988	NUM
taxlaw-2810	814	34	of	of	ADP
taxlaw-2810	814	35	individuals	individual	NOUN
taxlaw-2810	814	36	with	with	ADP
taxlaw-2810	814	37	incomes	income	NOUN
taxlaw-2810	814	38	over	over	ADP
taxlaw-2810	814	39	$	$	SYM
taxlaw-2810	814	40	70,000	70,000	NUM
taxlaw-2810	814	41	with	with	ADP
taxlaw-2810	814	42	audits	audits	NOUN
taxlaw-2810	814	43	of	of	ADP
taxlaw-2810	814	44	individuals	individual	NOUN
taxlaw-2810	814	45	with	with	ADP
taxlaw-2810	814	46	annual	annual	ADJ
taxlaw-2810	814	47	incomes	income	NOUN
taxlaw-2810	814	48	under	under	ADP
taxlaw-2810	814	49	$	$	SYM
taxlaw-2810	814	50	70,000	70,000	NUM
taxlaw-2810	814	51	.	.	PUNCT
taxlaw-2810	815	1	from	from	ADP
taxlaw-2810	815	2	this	this	PRON
taxlaw-2810	815	3	,	,	PUNCT
taxlaw-2810	815	4	he	he	PRON
taxlaw-2810	815	5	concluded	conclude	VERB
taxlaw-2810	815	6	that	that	SCONJ
taxlaw-2810	815	7	litigation	litigation	NOUN
taxlaw-2810	815	8	led	lead	VERB
taxlaw-2810	815	9	the	the	DET
taxlaw-2810	815	10	irs	irs	PROPN
taxlaw-2810	815	11	to	to	PART
taxlaw-2810	815	12	shift	shift	VERB
taxlaw-2810	815	13	audits	audits	NOUN
taxlaw-2810	815	14	away	away	ADV
taxlaw-2810	815	15	from	from	ADP
taxlaw-2810	815	16	the	the	DET
taxlaw-2810	815	17	wealthy	wealthy	ADJ
taxlaw-2810	815	18	to	to	ADP
taxlaw-2810	815	19	the	the	DET
taxlaw-2810	815	20	less	less	ADV
taxlaw-2810	815	21	affluent	affluent	ADJ
taxlaw-2810	815	22	.	.	PUNCT
taxlaw-2810	816	1	116	116	NUM
taxlaw-2810	816	2	other	other	ADJ
taxlaw-2810	816	3	studies	study	NOUN
taxlaw-2810	816	4	have	have	AUX
taxlaw-2810	816	5	found	find	VERB
taxlaw-2810	816	6	effects	effect	NOUN
taxlaw-2810	816	7	on	on	ADP
taxlaw-2810	816	8	irs	irs	PROPN
taxlaw-2810	816	9	audit	audit	NOUN
taxlaw-2810	816	10	behavior	behavior	NOUN
taxlaw-2810	816	11	from	from	ADP
taxlaw-2810	816	12	the	the	DET
taxlaw-2810	816	13	median	median	ADJ
taxlaw-2810	816	14	ideology	ideology	NOUN
taxlaw-2810	816	15	of	of	ADP
taxlaw-2810	816	16	the	the	DET
taxlaw-2810	816	17	relevant	relevant	ADJ
taxlaw-2810	816	18	federal	federal	ADJ
taxlaw-2810	816	19	court	court	NOUN
taxlaw-2810	816	20	of	of	ADP
taxlaw-2810	816	21	appeals	appeals	PROPN
taxlaw-2810	816	22	117	117	NUM
taxlaw-2810	816	23	and	and	CCONJ
taxlaw-2810	816	24	the	the	DET
taxlaw-2810	816	25	tax	tax	NOUN
taxlaw-2810	816	26	district	district	NOUN
taxlaw-2810	816	27	's	's	PART
taxlaw-2810	816	28	electoral	electoral	ADJ
taxlaw-2810	816	29	importance	importance	NOUN
taxlaw-2810	816	30	to	to	ADP
taxlaw-2810	816	31	the	the	DET
taxlaw-2810	816	32	president	president	NOUN
taxlaw-2810	816	33	.	.	PUNCT
taxlaw-2810	817	1	118	118	NUM
taxlaw-2810	817	2	if	if	SCONJ
taxlaw-2810	817	3	these	these	DET
taxlaw-2810	817	4	findings	finding	NOUN
taxlaw-2810	817	5	hold	hold	VERB
taxlaw-2810	817	6	with	with	ADP
taxlaw-2810	817	7	respect	respect	NOUN
taxlaw-2810	817	8	to	to	ADP
taxlaw-2810	817	9	tax	tax	NOUN
taxlaw-2810	817	10	audits	audits	NOUN
taxlaw-2810	817	11	of	of	ADP
taxlaw-2810	817	12	employers	employer	NOUN
taxlaw-2810	817	13	for	for	ADP
taxlaw-2810	817	14	wage	wage	NOUN
taxlaw-2810	817	15	underpayment	underpayment	NOUN
taxlaw-2810	817	16	,	,	PUNCT
taxlaw-2810	817	17	then	then	ADV
taxlaw-2810	817	18	it	it	PRON
taxlaw-2810	817	19	may	may	AUX
taxlaw-2810	817	20	well	well	ADV
taxlaw-2810	817	21	be	be	AUX
taxlaw-2810	817	22	that	that	DET
taxlaw-2810	817	23	audits	audits	NOUN
taxlaw-2810	817	24	of	of	ADP
taxlaw-2810	817	25	underpaying	underpay	VERB
taxlaw-2810	817	26	employers	employer	NOUN
taxlaw-2810	817	27	,	,	PUNCT
taxlaw-2810	817	28	as	as	SCONJ
taxlaw-2810	817	29	identified	identify	VERB
taxlaw-2810	817	30	by	by	ADP
taxlaw-2810	817	31	unpaid	unpaid	NOUN
taxlaw-2810	817	32	-	-	PUNCT
taxlaw-2810	817	33	worker	worker	NOUN
taxlaw-2810	817	34	informants	informant	NOUN
taxlaw-2810	817	35	,	,	PUNCT
taxlaw-2810	817	36	are	be	AUX
taxlaw-2810	817	37	more	more	ADV
taxlaw-2810	817	38	likely	likely	ADJ
taxlaw-2810	817	39	with	with	ADP
taxlaw-2810	817	40	more	more	ADJ
taxlaw-2810	817	41	democratic	democratic	ADJ
taxlaw-2810	817	42	party	party	NOUN
taxlaw-2810	817	43	control	control	NOUN
taxlaw-2810	817	44	over	over	ADP
taxlaw-2810	817	45	congress	congress	PROPN
taxlaw-2810	817	46	and	and	CCONJ
taxlaw-2810	817	47	for	for	ADP
taxlaw-2810	817	48	less	less	ADV
taxlaw-2810	817	49	affluent	affluent	ADJ
taxlaw-2810	817	50	employers	employer	NOUN
taxlaw-2810	817	51	.	.	PUNCT
taxlaw-2810	818	1	it	it	PRON
taxlaw-2810	818	2	will	will	AUX
taxlaw-2810	818	3	be	be	AUX
taxlaw-2810	818	4	difficult	difficult	ADJ
taxlaw-2810	818	5	to	to	PART
taxlaw-2810	818	6	measure	measure	VERB
taxlaw-2810	818	7	how	how	SCONJ
taxlaw-2810	818	8	much	much	ADJ
taxlaw-2810	818	9	expected	expect	VERB
taxlaw-2810	818	10	net	net	ADJ
taxlaw-2810	818	11	recovery	recovery	NOUN
taxlaw-2810	818	12	and	and	CCONJ
taxlaw-2810	818	13	politics	politic	NOUN
taxlaw-2810	818	14	,	,	PUNCT
taxlaw-2810	818	15	among	among	ADP
taxlaw-2810	818	16	other	other	ADJ
taxlaw-2810	818	17	possible	possible	ADJ
taxlaw-2810	818	18	influences	influence	NOUN
taxlaw-2810	818	19	,	,	PUNCT
taxlaw-2810	818	20	actually	actually	ADV
taxlaw-2810	818	21	affect	affect	VERB
taxlaw-2810	818	22	audit	audit	NOUN
taxlaw-2810	818	23	selection	selection	NOUN
taxlaw-2810	818	24	based	base	VERB
taxlaw-2810	818	25	on	on	ADP
taxlaw-2810	818	26	wageunderpayment	wageunderpayment	NOUN
taxlaw-2810	818	27	informants	informant	NOUN
taxlaw-2810	818	28	.	.	PUNCT
taxlaw-2810	819	1	tax	tax	NOUN
taxlaw-2810	819	2	informant	informant	NOUN
taxlaw-2810	819	3	claims	claim	VERB
taxlaw-2810	819	4	files	file	NOUN
taxlaw-2810	819	5	are	be	AUX
taxlaw-2810	819	6	likely	likely	ADJ
taxlaw-2810	819	7	the	the	DET
taxlaw-2810	819	8	best	good	ADJ
taxlaw-2810	819	9	data	datum	NOUN
taxlaw-2810	819	10	for	for	ADP
taxlaw-2810	819	11	this	this	DET
taxlaw-2810	819	12	purpose	purpose	NOUN
taxlaw-2810	819	13	,	,	PUNCT
taxlaw-2810	819	14	but	but	CCONJ
taxlaw-2810	819	15	confidentiality	confidentiality	NOUN
taxlaw-2810	819	16	provisions	provision	NOUN
taxlaw-2810	819	17	typically	typically	ADV
taxlaw-2810	819	18	restrict	restrict	VERB
taxlaw-2810	819	19	access	access	NOUN
taxlaw-2810	819	20	to	to	ADP
taxlaw-2810	819	21	those	those	DET
taxlaw-2810	819	22	files	file	NOUN
taxlaw-2810	819	23	.	.	PUNCT
taxlaw-2810	820	1	even	even	ADV
taxlaw-2810	820	2	with	with	ADP
taxlaw-2810	820	3	access	access	NOUN
taxlaw-2810	820	4	,	,	PUNCT
taxlaw-2810	820	5	claims	claim	VERB
taxlaw-2810	820	6	files	file	NOUN
taxlaw-2810	820	7	may	may	AUX
taxlaw-2810	820	8	lack	lack	VERB
taxlaw-2810	820	9	sufficient	sufficient	ADJ
taxlaw-2810	820	10	documentation	documentation	NOUN
taxlaw-2810	820	11	.	.	PUNCT
taxlaw-2810	821	1	in	in	ADP
taxlaw-2810	821	2	an	an	DET
taxlaw-2810	821	3	internal	internal	ADJ
taxlaw-2810	821	4	audit	audit	NOUN
taxlaw-2810	821	5	study	study	NOUN
taxlaw-2810	821	6	of	of	ADP
taxlaw-2810	821	7	a	a	DET
taxlaw-2810	821	8	non	non	ADJ
taxlaw-2810	821	9	-	-	ADJ
taxlaw-2810	821	10	random	random	ADJ
taxlaw-2810	821	11	“	"	PUNCT
taxlaw-2810	821	12	judgmental	judgmental	ADJ
taxlaw-2810	821	13	sample	sample	NOUN
taxlaw-2810	821	14	”	"	PUNCT
taxlaw-2810	821	15	of	of	ADP
taxlaw-2810	821	16	irs	irs	PROPN
taxlaw-2810	821	17	informant	informant	NOUN
taxlaw-2810	821	18	reward	reward	NOUN
taxlaw-2810	821	19	claim	claim	VERB
taxlaw-2810	821	20	files	file	NOUN
taxlaw-2810	821	21	processed	process	VERB
taxlaw-2810	821	22	in	in	ADP
taxlaw-2810	821	23	fiscal	fiscal	ADJ
taxlaw-2810	821	24	year	year	NOUN
taxlaw-2810	821	25	2005	2005	NUM
taxlaw-2810	821	26	,	,	PUNCT
taxlaw-2810	821	27	the	the	DET
taxlaw-2810	821	28	treasury	treasury	NOUN
taxlaw-2810	821	29	inspector	inspector	NOUN
taxlaw-2810	821	30	general	general	NOUN
taxlaw-2810	821	31	for	for	ADP
taxlaw-2810	821	32	tax	tax	NOUN
taxlaw-2810	821	33	administration	administration	NOUN
taxlaw-2810	821	34	could	could	AUX
taxlaw-2810	821	35	not	not	PART
taxlaw-2810	821	36	determine	determine	VERB
taxlaw-2810	821	37	the	the	DET
taxlaw-2810	821	38	justification	justification	NOUN
taxlaw-2810	821	39	for	for	ADP
taxlaw-2810	821	40	the	the	DET
taxlaw-2810	821	41	percentage	percentage	NOUN
taxlaw-2810	821	42	rewarded	reward	VERB
taxlaw-2810	821	43	in	in	ADP
taxlaw-2810	821	44	thirty	thirty	NUM
taxlaw-2810	821	45	-	-	PUNCT
taxlaw-2810	821	46	two	two	NUM
taxlaw-2810	821	47	percent	percent	NOUN
taxlaw-2810	821	48	of	of	ADP
taxlaw-2810	821	49	the	the	DET
taxlaw-2810	821	50	paid	pay	VERB
taxlaw-2810	821	51	claims	claim	NOUN
taxlaw-2810	821	52	(	(	PUNCT
taxlaw-2810	821	53	seven	seven	NUM
taxlaw-2810	821	54	out	out	ADP
taxlaw-2810	821	55	of	of	ADP
taxlaw-2810	821	56	twenty	twenty	NUM
taxlaw-2810	821	57	-	-	PUNCT
taxlaw-2810	821	58	two	two	NUM
taxlaw-2810	821	59	)	)	PUNCT
taxlaw-2810	821	60	and	and	CCONJ
taxlaw-2810	821	61	the	the	DET
taxlaw-2810	821	62	rationale	rationale	NOUN
taxlaw-2810	821	63	for	for	ADP
taxlaw-2810	821	64	rejection	rejection	NOUN
taxlaw-2810	821	65	in	in	ADP
taxlaw-2810	821	66	seventy	seventy	NUM
taxlaw-2810	821	67	-	-	PUNCT
taxlaw-2810	821	68	six	six	NUM
taxlaw-2810	821	69	percent	percent	NOUN
taxlaw-2810	821	70	of	of	ADP
taxlaw-2810	821	71	rejected	reject	VERB
taxlaw-2810	821	72	claims	claim	NOUN
taxlaw-2810	821	73	(	(	PUNCT
taxlaw-2810	821	74	fifty	fifty	NUM
taxlaw-2810	821	75	-	-	PUNCT
taxlaw-2810	821	76	two	two	NUM
taxlaw-2810	821	77	out	out	ADP
taxlaw-2810	821	78	of	of	ADP
taxlaw-2810	821	79	sixty	sixty	NUM
taxlaw-2810	821	80	-	-	PUNCT
taxlaw-2810	821	81	nine	nine	NUM
taxlaw-2810	821	82	)	)	PUNCT
taxlaw-2810	821	83	.	.	PUNCT
taxlaw-2810	822	1	119	119	NUM
taxlaw-2810	822	2	the	the	DET
taxlaw-2810	822	3	audit	audit	NOUN
taxlaw-2810	822	4	was	be	AUX
taxlaw-2810	822	5	based	base	VERB
taxlaw-2810	822	6	on	on	ADP
taxlaw-2810	822	7	a	a	DET
taxlaw-2810	822	8	convenience	convenience	NOUN
taxlaw-2810	822	9	sample	sample	NOUN
taxlaw-2810	822	10	,	,	PUNCT
taxlaw-2810	822	11	because	because	SCONJ
taxlaw-2810	822	12	at	at	ADP
taxlaw-2810	822	13	the	the	DET
taxlaw-2810	822	14	time	time	NOUN
taxlaw-2810	822	15	,	,	PUNCT
taxlaw-2810	822	16	the	the	DET
taxlaw-2810	822	17	irs	irs	PROPN
taxlaw-2810	822	18	had	have	VERB
taxlaw-2810	822	19	no	no	DET
taxlaw-2810	822	20	nationwide	nationwide	ADJ
taxlaw-2810	822	21	informant	informant	NOUN
taxlaw-2810	822	22	claims	claim	NOUN
taxlaw-2810	822	23	database	database	NOUN
taxlaw-2810	822	24	.	.	PUNCT
taxlaw-2810	823	1	120	120	NUM
taxlaw-2810	823	2	perhaps	perhaps	ADV
taxlaw-2810	823	3	more	more	ADV
taxlaw-2810	823	4	recent	recent	ADJ
taxlaw-2810	823	5	informant	informant	NOUN
taxlaw-2810	823	6	claim	claim	NOUN
taxlaw-2810	823	7	files	file	NOUN
taxlaw-2810	823	8	may	may	AUX
taxlaw-2810	823	9	better	well	ADV
taxlaw-2810	823	10	document	document	VERB
taxlaw-2810	823	11	the	the	DET
taxlaw-2810	823	12	reasons	reason	NOUN
taxlaw-2810	823	13	for	for	ADP
taxlaw-2810	823	14	accepting	accept	VERB
taxlaw-2810	823	15	or	or	CCONJ
taxlaw-2810	823	16	rejecting	reject	VERB
taxlaw-2810	823	17	a	a	DET
taxlaw-2810	823	18	claim	claim	NOUN
taxlaw-2810	823	19	if	if	SCONJ
taxlaw-2810	823	20	internal	internal	ADJ
taxlaw-2810	823	21	documentation	documentation	NOUN
taxlaw-2810	823	22	protocols	protocol	NOUN
taxlaw-2810	823	23	require	require	VERB
taxlaw-2810	823	24	an	an	DET
taxlaw-2810	823	25	explicit	explicit	ADJ
taxlaw-2810	823	26	accounting	accounting	NOUN
taxlaw-2810	823	27	along	along	ADP
taxlaw-2810	823	28	114	114	NUM
taxlaw-2810	823	29	see	see	NOUN
taxlaw-2810	823	30	,	,	PUNCT
taxlaw-2810	823	31	e.g.	e.g.	ADV
taxlaw-2810	823	32	,	,	PUNCT
taxlaw-2810	823	33	susan	susan	PROPN
taxlaw-2810	823	34	cleary	cleary	PROPN
taxlaw-2810	823	35	morse	morse	PROPN
taxlaw-2810	823	36	et	et	PROPN
taxlaw-2810	823	37	al	al	PROPN
taxlaw-2810	823	38	.	.	PROPN
taxlaw-2810	823	39	,	,	PUNCT
taxlaw-2810	823	40	cash	cash	NOUN
taxlaw-2810	823	41	businesses	business	NOUN
taxlaw-2810	823	42	and	and	CCONJ
taxlaw-2810	823	43	tax	tax	NOUN
taxlaw-2810	823	44	evasion	evasion	NOUN
taxlaw-2810	823	45	,	,	PUNCT
taxlaw-2810	823	46	20	20	NUM
taxlaw-2810	823	47	stan	stan	NOUN
taxlaw-2810	823	48	.	.	PUNCT
taxlaw-2810	824	1	l.	l.	PROPN
taxlaw-2810	824	2	&	&	CCONJ
taxlaw-2810	824	3	pol’y	pol’y	NOUN
taxlaw-2810	824	4	rev	rev	PROPN
taxlaw-2810	824	5	.	.	PROPN
taxlaw-2810	824	6	37	37	NUM
taxlaw-2810	824	7	,	,	PUNCT
taxlaw-2810	824	8	39	39	NUM
taxlaw-2810	824	9	(	(	PUNCT
taxlaw-2810	824	10	2009	2009	NUM
taxlaw-2810	824	11	)	)	PUNCT
taxlaw-2810	824	12	.	.	PUNCT
taxlaw-2810	825	1	115	115	NUM
taxlaw-2810	825	2	john	john	PROPN
taxlaw-2810	825	3	t.	t.	PROPN
taxlaw-2810	825	4	scholz	scholz	PROPN
taxlaw-2810	825	5	&	&	CCONJ
taxlaw-2810	825	6	b.	b.	PROPN
taxlaw-2810	825	7	dan	dan	PROPN
taxlaw-2810	825	8	wood	wood	PROPN
taxlaw-2810	825	9	,	,	PUNCT
taxlaw-2810	825	10	controlling	control	VERB
taxlaw-2810	825	11	the	the	DET
taxlaw-2810	825	12	irs	irs	PROPN
taxlaw-2810	825	13	:	:	PUNCT
taxlaw-2810	825	14	principals	principal	NOUN
taxlaw-2810	825	15	,	,	PUNCT
taxlaw-2810	825	16	principles	principle	NOUN
taxlaw-2810	825	17	,	,	PUNCT
taxlaw-2810	825	18	and	and	CCONJ
taxlaw-2810	825	19	public	public	ADJ
taxlaw-2810	825	20	administration	administration	NOUN
taxlaw-2810	825	21	,	,	PUNCT
taxlaw-2810	825	22	42	42	NUM
taxlaw-2810	825	23	am	am	NOUN
taxlaw-2810	825	24	.	.	PUNCT
taxlaw-2810	826	1	j.	j.	PROPN
taxlaw-2810	826	2	pol	pol	PROPN
taxlaw-2810	826	3	.	.	PUNCT
taxlaw-2810	827	1	sci	sci	PROPN
taxlaw-2810	827	2	.	.	PROPN
taxlaw-2810	828	1	141	141	NUM
taxlaw-2810	828	2	,	,	PUNCT
taxlaw-2810	828	3	160	160	NUM
taxlaw-2810	828	4	(	(	PUNCT
taxlaw-2810	828	5	1998	1998	NUM
taxlaw-2810	828	6	)	)	PUNCT
taxlaw-2810	828	7	.	.	PUNCT
taxlaw-2810	829	1	116	116	NUM
taxlaw-2810	829	2	robert	robert	PROPN
taxlaw-2810	829	3	m.	m.	PROPN
taxlaw-2810	829	4	howard	howard	PROPN
taxlaw-2810	829	5	,	,	PUNCT
taxlaw-2810	829	6	wealth	wealth	NOUN
taxlaw-2810	829	7	,	,	PUNCT
taxlaw-2810	829	8	power	power	NOUN
taxlaw-2810	829	9	,	,	PUNCT
taxlaw-2810	829	10	and	and	CCONJ
taxlaw-2810	829	11	the	the	DET
taxlaw-2810	829	12	internal	internal	ADJ
taxlaw-2810	829	13	revenue	revenue	NOUN
taxlaw-2810	829	14	service	service	NOUN
taxlaw-2810	829	15	:	:	PUNCT
taxlaw-2810	829	16	changing	change	VERB
taxlaw-2810	829	17	irs	irs	PROPN
taxlaw-2810	829	18	audit	audit	NOUN
taxlaw-2810	829	19	policy	policy	NOUN
taxlaw-2810	829	20	through	through	ADP
taxlaw-2810	829	21	litigation	litigation	NOUN
taxlaw-2810	829	22	,	,	PUNCT
taxlaw-2810	829	23	82	82	NUM
taxlaw-2810	829	24	soc	soc	NOUN
taxlaw-2810	829	25	.	.	PUNCT
taxlaw-2810	830	1	sci	sci	PROPN
taxlaw-2810	830	2	.	.	PUNCT
taxlaw-2810	830	3	q.	q.	PROPN
taxlaw-2810	830	4	268	268	NUM
taxlaw-2810	830	5	,	,	PUNCT
taxlaw-2810	830	6	277	277	NUM
taxlaw-2810	830	7	(	(	PUNCT
taxlaw-2810	830	8	2001	2001	NUM
taxlaw-2810	830	9	)	)	PUNCT
taxlaw-2810	830	10	.	.	PUNCT
taxlaw-2810	831	1	117	117	NUM
taxlaw-2810	831	2	robert	robert	PROPN
taxlaw-2810	831	3	m.	m.	PROPN
taxlaw-2810	831	4	howard	howard	PROPN
taxlaw-2810	831	5	&	&	CCONJ
taxlaw-2810	831	6	david	david	PROPN
taxlaw-2810	831	7	c.	c.	PROPN
taxlaw-2810	831	8	nixon	nixon	PROPN
taxlaw-2810	831	9	,	,	PUNCT
taxlaw-2810	831	10	regional	regional	ADJ
taxlaw-2810	831	11	court	court	NOUN
taxlaw-2810	831	12	influence	influence	NOUN
taxlaw-2810	831	13	over	over	ADP
taxlaw-2810	831	14	bureaucratic	bureaucratic	ADJ
taxlaw-2810	831	15	policymaking	policymaking	NOUN
taxlaw-2810	831	16	:	:	PUNCT
taxlaw-2810	831	17	courts	court	NOUN
taxlaw-2810	831	18	,	,	PUNCT
taxlaw-2810	831	19	ideological	ideological	ADJ
taxlaw-2810	831	20	preferences	preference	NOUN
taxlaw-2810	831	21	,	,	PUNCT
taxlaw-2810	831	22	and	and	CCONJ
taxlaw-2810	831	23	the	the	DET
taxlaw-2810	831	24	internal	internal	ADJ
taxlaw-2810	831	25	revenue	revenue	NOUN
taxlaw-2810	831	26	service	service	NOUN
taxlaw-2810	831	27	,	,	PUNCT
taxlaw-2810	831	28	55	55	NUM
taxlaw-2810	831	29	pol	pol	NOUN
taxlaw-2810	831	30	.	.	PUNCT
taxlaw-2810	832	1	res	re	NOUN
taxlaw-2810	832	2	.	.	PUNCT
taxlaw-2810	833	1	q.	q.	PROPN
taxlaw-2810	833	2	907	907	NUM
taxlaw-2810	833	3	,	,	PUNCT
taxlaw-2810	833	4	918	918	NUM
taxlaw-2810	833	5	(	(	PUNCT
taxlaw-2810	833	6	2002	2002	NUM
taxlaw-2810	833	7	)	)	PUNCT
taxlaw-2810	833	8	.	.	PUNCT
taxlaw-2810	834	1	118	118	NUM
taxlaw-2810	834	2	marilyn	marilyn	PROPN
taxlaw-2810	834	3	young	young	PROPN
taxlaw-2810	834	4	et	et	PROPN
taxlaw-2810	834	5	al	al	PROPN
taxlaw-2810	834	6	.	.	PROPN
taxlaw-2810	834	7	,	,	PUNCT
taxlaw-2810	834	8	the	the	DET
taxlaw-2810	834	9	political	political	ADJ
taxlaw-2810	834	10	economy	economy	NOUN
taxlaw-2810	834	11	of	of	ADP
taxlaw-2810	834	12	the	the	DET
taxlaw-2810	834	13	irs	irs	PROPN
taxlaw-2810	834	14	,	,	PUNCT
taxlaw-2810	834	15	13	13	NUM
taxlaw-2810	834	16	econ	econ	X
taxlaw-2810	834	17	.	.	PUNCT
taxlaw-2810	834	18	&	&	CCONJ
taxlaw-2810	834	19	pol	pol	PROPN
taxlaw-2810	834	20	.	.	PUNCT
taxlaw-2810	834	21	201	201	NUM
taxlaw-2810	834	22	,	,	PUNCT
taxlaw-2810	834	23	215	215	NUM
taxlaw-2810	834	24	(	(	PUNCT
taxlaw-2810	834	25	2001	2001	NUM
taxlaw-2810	834	26	)	)	PUNCT
taxlaw-2810	834	27	.	.	PUNCT
taxlaw-2810	835	1	119	119	NUM
taxlaw-2810	835	2	inspector	inspector	NOUN
taxlaw-2810	835	3	general	general	NOUN
taxlaw-2810	835	4	for	for	ADP
taxlaw-2810	835	5	tax	tax	NOUN
taxlaw-2810	835	6	administration	administration	NOUN
taxlaw-2810	835	7	,	,	PUNCT
taxlaw-2810	835	8	u.s	u.s	PROPN
taxlaw-2810	835	9	.	.	PROPN
taxlaw-2810	835	10	dept	dept	PROPN
taxlaw-2810	835	11	.	.	PROPN
taxlaw-2810	835	12	of	of	ADP
taxlaw-2810	835	13	the	the	DET
taxlaw-2810	835	14	treas	treas	PROPN
taxlaw-2810	835	15	.	.	PUNCT
taxlaw-2810	835	16	,	,	PUNCT
taxlaw-2810	835	17	2006	2006	NUM
taxlaw-2810	835	18	-	-	SYM
taxlaw-2810	835	19	30	30	NUM
taxlaw-2810	835	20	-	-	SYM
taxlaw-2810	835	21	092	092	NUM
taxlaw-2810	835	22	,	,	PUNCT
taxlaw-2810	835	23	the	the	DET
taxlaw-2810	835	24	informants	informant	NOUN
taxlaw-2810	835	25	'	'	PART
taxlaw-2810	835	26	rewards	reward	NOUN
taxlaw-2810	835	27	program	program	NOUN
taxlaw-2810	835	28	needs	need	VERB
taxlaw-2810	835	29	more	more	ADV
taxlaw-2810	835	30	centralized	centralized	ADJ
taxlaw-2810	835	31	management	management	NOUN
taxlaw-2810	835	32	oversight	oversight	NOUN
taxlaw-2810	835	33	2	2	NUM
taxlaw-2810	835	34	(	(	PUNCT
taxlaw-2810	835	35	2006	2006	NUM
taxlaw-2810	835	36	)	)	PUNCT
taxlaw-2810	835	37	.	.	PUNCT
taxlaw-2810	836	1	120	120	NUM
taxlaw-2810	837	1	i	i	PRON
taxlaw-2810	837	2	d.	d.	PROPN
taxlaw-2810	837	3	at	at	ADP
taxlaw-2810	837	4	11	11	NUM
taxlaw-2810	837	5	n.2	n.2	NOUN
taxlaw-2810	837	6	.	.	PROPN
taxlaw-2810	837	7	140	140	NUM
taxlaw-2810	837	8	columbia	columbia	PROPN
taxlaw-2810	837	9	journal	journal	PROPN
taxlaw-2810	837	10	of	of	ADP
taxlaw-2810	837	11	tax	tax	NOUN
taxlaw-2810	837	12	law	law	NOUN
taxlaw-2810	838	1	[	[	X
taxlaw-2810	838	2	vol.3:113	vol.3:113	PROPN
taxlaw-2810	838	3	the	the	DET
taxlaw-2810	838	4	enumerated	enumerate	VERB
taxlaw-2810	838	5	positive	positive	ADJ
taxlaw-2810	838	6	and	and	CCONJ
taxlaw-2810	838	7	negative	negative	ADJ
taxlaw-2810	838	8	factors	factor	NOUN
taxlaw-2810	838	9	that	that	PRON
taxlaw-2810	838	10	now	now	ADV
taxlaw-2810	838	11	govern	govern	VERB
taxlaw-2810	838	12	award	award	NOUN
taxlaw-2810	838	13	computation	computation	NOUN
taxlaw-2810	838	14	for	for	ADP
taxlaw-2810	838	15	informant	informant	NOUN
taxlaw-2810	838	16	claims	claim	NOUN
taxlaw-2810	838	17	filed	file	VERB
taxlaw-2810	838	18	after	after	ADP
taxlaw-2810	838	19	july	july	PROPN
taxlaw-2810	838	20	2010	2010	NUM
taxlaw-2810	838	21	.	.	PUNCT
taxlaw-2810	839	1	121	121	NUM
taxlaw-2810	839	2	v.	v.	ADP
taxlaw-2810	839	3	complement	complement	NOUN
taxlaw-2810	839	4	to	to	ADP
taxlaw-2810	839	5	other	other	ADJ
taxlaw-2810	839	6	law	law	NOUN
taxlaw-2810	839	7	enforcement	enforcement	NOUN
taxlaw-2810	839	8	approaches	approach	NOUN
taxlaw-2810	839	9	this	this	DET
taxlaw-2810	839	10	part	part	NOUN
taxlaw-2810	839	11	identifies	identify	VERB
taxlaw-2810	839	12	two	two	NUM
taxlaw-2810	839	13	distinct	distinct	ADJ
taxlaw-2810	839	14	advantages	advantage	NOUN
taxlaw-2810	839	15	of	of	ADP
taxlaw-2810	839	16	the	the	DET
taxlaw-2810	839	17	tax	tax	NOUN
taxlaw-2810	839	18	-	-	PUNCT
taxlaw-2810	839	19	liability	liability	NOUN
taxlaw-2810	839	20	approach	approach	NOUN
taxlaw-2810	839	21	to	to	ADP
taxlaw-2810	839	22	wage	wage	NOUN
taxlaw-2810	839	23	theft	theft	NOUN
taxlaw-2810	839	24	:	:	PUNCT
taxlaw-2810	839	25	(	(	PUNCT
taxlaw-2810	839	26	1	1	X
taxlaw-2810	839	27	)	)	PUNCT
taxlaw-2810	839	28	the	the	DET
taxlaw-2810	839	29	tax	tax	NOUN
taxlaw-2810	839	30	authority	authority	NOUN
taxlaw-2810	839	31	’s	’s	PART
taxlaw-2810	839	32	special	special	ADJ
taxlaw-2810	839	33	collection	collection	NOUN
taxlaw-2810	839	34	powers	power	NOUN
taxlaw-2810	839	35	;	;	PUNCT
taxlaw-2810	839	36	and	and	CCONJ
taxlaw-2810	839	37	(	(	PUNCT
taxlaw-2810	839	38	2	2	X
taxlaw-2810	839	39	)	)	PUNCT
taxlaw-2810	839	40	the	the	DET
taxlaw-2810	839	41	non	non	ADJ
taxlaw-2810	839	42	-	-	NOUN
taxlaw-2810	839	43	deductibility	deductibility	NOUN
taxlaw-2810	839	44	of	of	ADP
taxlaw-2810	839	45	tax	tax	NOUN
taxlaw-2810	839	46	penalties	penalty	NOUN
taxlaw-2810	839	47	as	as	ADP
taxlaw-2810	839	48	business	business	NOUN
taxlaw-2810	839	49	expenses	expense	NOUN
taxlaw-2810	839	50	.	.	PUNCT
taxlaw-2810	840	1	these	these	DET
taxlaw-2810	840	2	advantages	advantage	NOUN
taxlaw-2810	840	3	warrant	warrant	VERB
taxlaw-2810	840	4	treating	treat	VERB
taxlaw-2810	840	5	the	the	DET
taxlaw-2810	840	6	tax	tax	NOUN
taxlaw-2810	840	7	-	-	PUNCT
taxlaw-2810	840	8	liability	liability	NOUN
taxlaw-2810	840	9	approach	approach	NOUN
taxlaw-2810	840	10	as	as	ADP
taxlaw-2810	840	11	a	a	DET
taxlaw-2810	840	12	serious	serious	ADJ
taxlaw-2810	840	13	complement	complement	NOUN
taxlaw-2810	840	14	to	to	ADP
taxlaw-2810	840	15	other	other	ADJ
taxlaw-2810	840	16	law	law	NOUN
taxlaw-2810	840	17	enforcement	enforcement	NOUN
taxlaw-2810	840	18	approaches	approach	NOUN
taxlaw-2810	840	19	to	to	ADP
taxlaw-2810	840	20	combating	combat	VERB
taxlaw-2810	840	21	wage	wage	NOUN
taxlaw-2810	840	22	theft	theft	NOUN
taxlaw-2810	840	23	.	.	PUNCT
taxlaw-2810	841	1	first	first	ADV
taxlaw-2810	841	2	,	,	PUNCT
taxlaw-2810	841	3	tax	tax	NOUN
taxlaw-2810	841	4	authorities	authority	NOUN
taxlaw-2810	841	5	have	have	VERB
taxlaw-2810	841	6	a	a	DET
taxlaw-2810	841	7	considerable	considerable	ADJ
taxlaw-2810	841	8	advantage	advantage	NOUN
taxlaw-2810	841	9	over	over	ADP
taxlaw-2810	841	10	the	the	DET
taxlaw-2810	841	11	typical	typical	ADJ
taxlaw-2810	841	12	judgmentcreditor	judgmentcreditor	NOUN
taxlaw-2810	841	13	in	in	ADP
taxlaw-2810	841	14	collecting	collect	VERB
taxlaw-2810	841	15	taxes	taxis	NOUN
taxlaw-2810	841	16	owed	owe	VERB
taxlaw-2810	841	17	.	.	PUNCT
taxlaw-2810	842	1	for	for	ADP
taxlaw-2810	842	2	example	example	NOUN
taxlaw-2810	842	3	,	,	PUNCT
taxlaw-2810	842	4	if	if	SCONJ
taxlaw-2810	842	5	upon	upon	SCONJ
taxlaw-2810	842	6	requisite	requisite	ADJ
taxlaw-2810	842	7	notice	notice	NOUN
taxlaw-2810	842	8	a	a	DET
taxlaw-2810	842	9	taxpayer	taxpayer	NOUN
taxlaw-2810	842	10	neglects	neglect	VERB
taxlaw-2810	842	11	or	or	CCONJ
taxlaw-2810	842	12	refuses	refuse	VERB
taxlaw-2810	842	13	to	to	PART
taxlaw-2810	842	14	pay	pay	VERB
taxlaw-2810	842	15	taxes	taxis	NOUN
taxlaw-2810	842	16	owed	owe	VERB
taxlaw-2810	842	17	,	,	PUNCT
taxlaw-2810	842	18	the	the	DET
taxlaw-2810	842	19	irs	irs	PROPN
taxlaw-2810	842	20	can	can	AUX
taxlaw-2810	842	21	seize	seize	VERB
taxlaw-2810	842	22	and	and	CCONJ
taxlaw-2810	842	23	sell	sell	VERB
taxlaw-2810	842	24	that	that	DET
taxlaw-2810	842	25	taxpayer	taxpayer	NOUN
taxlaw-2810	842	26	’s	’s	PART
taxlaw-2810	842	27	property	property	NOUN
taxlaw-2810	842	28	or	or	CCONJ
taxlaw-2810	842	29	rights	right	NOUN
taxlaw-2810	842	30	thereto	thereto	VERB
taxlaw-2810	842	31	.	.	PUNCT
taxlaw-2810	843	1	122	122	NUM
taxlaw-2810	844	1	moreover	moreover	ADV
taxlaw-2810	844	2	,	,	PUNCT
taxlaw-2810	844	3	if	if	SCONJ
taxlaw-2810	844	4	the	the	DET
taxlaw-2810	844	5	taxpayer	taxpayer	NOUN
taxlaw-2810	844	6	transfers	transfer	VERB
taxlaw-2810	844	7	its	its	PRON
taxlaw-2810	844	8	property	property	NOUN
taxlaw-2810	844	9	to	to	ADP
taxlaw-2810	844	10	others	other	NOUN
taxlaw-2810	844	11	to	to	PART
taxlaw-2810	844	12	avoid	avoid	VERB
taxlaw-2810	844	13	collection	collection	NOUN
taxlaw-2810	844	14	,	,	PUNCT
taxlaw-2810	844	15	but	but	CCONJ
taxlaw-2810	844	16	still	still	ADV
taxlaw-2810	844	17	controls	control	VERB
taxlaw-2810	844	18	or	or	CCONJ
taxlaw-2810	844	19	benefits	benefit	NOUN
taxlaw-2810	844	20	from	from	ADP
taxlaw-2810	844	21	that	that	DET
taxlaw-2810	844	22	property	property	NOUN
taxlaw-2810	844	23	,	,	PUNCT
taxlaw-2810	844	24	the	the	DET
taxlaw-2810	844	25	irs	irs	PROPN
taxlaw-2810	844	26	can	can	AUX
taxlaw-2810	844	27	sue	sue	VERB
taxlaw-2810	844	28	the	the	DET
taxlaw-2810	844	29	transferee	transferee	NOUN
taxlaw-2810	844	30	directly	directly	ADV
taxlaw-2810	844	31	in	in	ADP
taxlaw-2810	844	32	federal	federal	ADJ
taxlaw-2810	844	33	tax	tax	NOUN
taxlaw-2810	844	34	court	court	NOUN
taxlaw-2810	844	35	,	,	PUNCT
taxlaw-2810	844	36	rather	rather	ADV
taxlaw-2810	844	37	than	than	ADP
taxlaw-2810	844	38	pursue	pursue	VERB
taxlaw-2810	844	39	more	more	ADV
taxlaw-2810	844	40	cumbersome	cumbersome	ADJ
taxlaw-2810	844	41	actions	action	NOUN
taxlaw-2810	844	42	under	under	ADP
taxlaw-2810	844	43	state	state	NOUN
taxlaw-2810	844	44	fraudulent	fraudulent	ADJ
taxlaw-2810	844	45	conveyance	conveyance	NOUN
taxlaw-2810	844	46	statutes	statute	NOUN
taxlaw-2810	844	47	.	.	PUNCT
taxlaw-2810	845	1	123	123	NUM
taxlaw-2810	845	2	to	to	PART
taxlaw-2810	845	3	be	be	AUX
taxlaw-2810	845	4	sure	sure	ADJ
taxlaw-2810	845	5	,	,	PUNCT
taxlaw-2810	845	6	where	where	SCONJ
taxlaw-2810	845	7	the	the	DET
taxlaw-2810	845	8	taxpayer	taxpayer	NOUN
taxlaw-2810	845	9	has	have	AUX
taxlaw-2810	845	10	,	,	PUNCT
taxlaw-2810	845	11	at	at	ADP
taxlaw-2810	845	12	the	the	DET
taxlaw-2810	845	13	outset	outset	NOUN
taxlaw-2810	845	14	,	,	PUNCT
taxlaw-2810	845	15	no	no	DET
taxlaw-2810	845	16	assets	asset	NOUN
taxlaw-2810	845	17	to	to	PART
taxlaw-2810	845	18	satisfy	satisfy	VERB
taxlaw-2810	845	19	the	the	DET
taxlaw-2810	845	20	judgment	judgment	NOUN
taxlaw-2810	845	21	,	,	PUNCT
taxlaw-2810	845	22	these	these	DET
taxlaw-2810	845	23	powers	power	NOUN
taxlaw-2810	845	24	may	may	AUX
taxlaw-2810	845	25	not	not	PART
taxlaw-2810	845	26	be	be	AUX
taxlaw-2810	845	27	useful	useful	ADJ
taxlaw-2810	845	28	.	.	PUNCT
taxlaw-2810	846	1	however	however	ADV
taxlaw-2810	846	2	,	,	PUNCT
taxlaw-2810	846	3	tax	tax	NOUN
taxlaw-2810	846	4	authorities	authority	NOUN
taxlaw-2810	846	5	do	do	AUX
taxlaw-2810	846	6	have	have	VERB
taxlaw-2810	846	7	an	an	DET
taxlaw-2810	846	8	advantage	advantage	NOUN
taxlaw-2810	846	9	over	over	ADP
taxlaw-2810	846	10	the	the	DET
taxlaw-2810	846	11	typical	typical	ADJ
taxlaw-2810	846	12	judgment	judgment	NOUN
taxlaw-2810	846	13	-	-	PUNCT
taxlaw-2810	846	14	creditor	creditor	NOUN
taxlaw-2810	846	15	in	in	ADP
taxlaw-2810	846	16	combating	combat	VERB
taxlaw-2810	846	17	efforts	effort	NOUN
taxlaw-2810	846	18	of	of	ADP
taxlaw-2810	846	19	the	the	DET
taxlaw-2810	846	20	penalized	penalize	VERB
taxlaw-2810	846	21	employer	employer	NOUN
taxlaw-2810	846	22	to	to	PART
taxlaw-2810	846	23	delay	delay	VERB
taxlaw-2810	846	24	or	or	CCONJ
taxlaw-2810	846	25	defeat	defeat	VERB
taxlaw-2810	846	26	collection	collection	NOUN
taxlaw-2810	846	27	.	.	PUNCT
taxlaw-2810	847	1	second	second	ADJ
taxlaw-2810	847	2	,	,	PUNCT
taxlaw-2810	847	3	the	the	DET
taxlaw-2810	847	4	tax	tax	NOUN
taxlaw-2810	847	5	treatment	treatment	NOUN
taxlaw-2810	847	6	of	of	ADP
taxlaw-2810	847	7	tax	tax	NOUN
taxlaw-2810	847	8	penalties	penalty	NOUN
taxlaw-2810	847	9	is	be	AUX
taxlaw-2810	847	10	more	more	ADV
taxlaw-2810	847	11	favorable	favorable	ADJ
taxlaw-2810	847	12	to	to	ADP
taxlaw-2810	847	13	preserving	preserve	VERB
taxlaw-2810	847	14	any	any	DET
taxlaw-2810	847	15	deterrent	deterrent	NOUN
taxlaw-2810	847	16	effect	effect	NOUN
taxlaw-2810	847	17	of	of	ADP
taxlaw-2810	847	18	legal	legal	ADJ
taxlaw-2810	847	19	action	action	NOUN
taxlaw-2810	847	20	,	,	PUNCT
taxlaw-2810	847	21	all	all	PRON
taxlaw-2810	847	22	else	else	ADV
taxlaw-2810	847	23	being	be	AUX
taxlaw-2810	847	24	equal	equal	ADJ
taxlaw-2810	847	25	,	,	PUNCT
taxlaw-2810	847	26	because	because	SCONJ
taxlaw-2810	847	27	tax	tax	NOUN
taxlaw-2810	847	28	penalties	penalty	NOUN
taxlaw-2810	847	29	are	be	AUX
taxlaw-2810	847	30	not	not	PART
taxlaw-2810	847	31	deductible	deductible	ADJ
taxlaw-2810	847	32	as	as	ADP
taxlaw-2810	847	33	business	business	NOUN
taxlaw-2810	847	34	expenses	expense	NOUN
taxlaw-2810	847	35	.	.	PUNCT
taxlaw-2810	848	1	internal	internal	ADJ
taxlaw-2810	848	2	revenue	revenue	NOUN
taxlaw-2810	848	3	code	code	NOUN
taxlaw-2810	848	4	§	§	PROPN
taxlaw-2810	848	5	162(a	162(a	PROPN
taxlaw-2810	848	6	)	)	PUNCT
taxlaw-2810	848	7	currently	currently	ADV
taxlaw-2810	848	8	permits	permit	VERB
taxlaw-2810	848	9	business	business	NOUN
taxlaw-2810	848	10	-	-	PUNCT
taxlaw-2810	848	11	expense	expense	NOUN
taxlaw-2810	848	12	deductions	deduction	NOUN
taxlaw-2810	848	13	for	for	ADP
taxlaw-2810	848	14	damages	damage	NOUN
taxlaw-2810	848	15	(	(	PUNCT
taxlaw-2810	848	16	compensatory	compensatory	ADJ
taxlaw-2810	848	17	and	and	CCONJ
taxlaw-2810	848	18	punitive	punitive	ADJ
taxlaw-2810	848	19	)	)	PUNCT
taxlaw-2810	848	20	,	,	PUNCT
taxlaw-2810	848	21	attorney	attorney	NOUN
taxlaw-2810	848	22	’s	’s	PART
taxlaw-2810	848	23	fees	fee	NOUN
taxlaw-2810	848	24	,	,	PUNCT
taxlaw-2810	848	25	and	and	CCONJ
taxlaw-2810	848	26	other	other	ADJ
taxlaw-2810	848	27	costs	cost	NOUN
taxlaw-2810	848	28	that	that	PRON
taxlaw-2810	848	29	businesses	business	NOUN
taxlaw-2810	848	30	pay	pay	VERB
taxlaw-2810	848	31	to	to	PART
taxlaw-2810	848	32	defend	defend	VERB
taxlaw-2810	848	33	,	,	PUNCT
taxlaw-2810	848	34	settle	settle	VERB
taxlaw-2810	848	35	,	,	PUNCT
taxlaw-2810	848	36	or	or	CCONJ
taxlaw-2810	848	37	satisfy	satisfy	VERB
taxlaw-2810	848	38	judgments	judgment	NOUN
taxlaw-2810	848	39	in	in	ADP
taxlaw-2810	848	40	lawsuits	lawsuit	NOUN
taxlaw-2810	848	41	under	under	ADP
taxlaw-2810	848	42	various	various	ADJ
taxlaw-2810	848	43	employment	employment	NOUN
taxlaw-2810	848	44	laws	law	NOUN
taxlaw-2810	848	45	,	,	PUNCT
taxlaw-2810	848	46	including	include	VERB
taxlaw-2810	848	47	the	the	DET
taxlaw-2810	848	48	flsa	flsa	NOUN
taxlaw-2810	848	49	.	.	PUNCT
taxlaw-2810	849	1	124	124	NUM
taxlaw-2810	849	2	in	in	ADP
taxlaw-2810	849	3	this	this	DET
taxlaw-2810	849	4	way	way	NOUN
taxlaw-2810	849	5	,	,	PUNCT
taxlaw-2810	849	6	§	§	PROPN
taxlaw-2810	849	7	162(a	162(a	NOUN
taxlaw-2810	849	8	)	)	PUNCT
taxlaw-2810	849	9	effectively	effectively	ADV
taxlaw-2810	849	10	provides	provide	VERB
taxlaw-2810	849	11	business	business	NOUN
taxlaw-2810	849	12	with	with	ADP
taxlaw-2810	849	13	a	a	DET
taxlaw-2810	849	14	limited	limited	ADJ
taxlaw-2810	849	15	form	form	NOUN
taxlaw-2810	849	16	of	of	ADP
taxlaw-2810	849	17	commercial	commercial	ADJ
taxlaw-2810	849	18	liability	liability	NOUN
taxlaw-2810	849	19	insurance	insurance	NOUN
taxlaw-2810	849	20	where	where	SCONJ
taxlaw-2810	849	21	policy	policy	NOUN
taxlaw-2810	849	22	limits	limit	NOUN
taxlaw-2810	849	23	increase	increase	VERB
taxlaw-2810	849	24	with	with	ADP
taxlaw-2810	849	25	the	the	DET
taxlaw-2810	849	26	applicable	applicable	ADJ
taxlaw-2810	849	27	tax	tax	NOUN
taxlaw-2810	849	28	rate	rate	NOUN
taxlaw-2810	849	29	,	,	PUNCT
taxlaw-2810	849	30	and	and	CCONJ
taxlaw-2810	849	31	thus	thus	ADV
taxlaw-2810	849	32	in	in	ADP
taxlaw-2810	849	33	theory	theory	NOUN
taxlaw-2810	849	34	dampens	dampen	VERB
taxlaw-2810	849	35	any	any	DET
taxlaw-2810	849	36	deterrent	deterrent	NOUN
taxlaw-2810	849	37	effect	effect	NOUN
taxlaw-2810	849	38	that	that	SCONJ
taxlaw-2810	849	39	such	such	ADJ
taxlaw-2810	849	40	lawsuits	lawsuit	NOUN
taxlaw-2810	849	41	might	might	AUX
taxlaw-2810	849	42	have	have	AUX
taxlaw-2810	849	43	otherwise	otherwise	ADV
taxlaw-2810	849	44	had	have	VERB
taxlaw-2810	849	45	on	on	ADP
taxlaw-2810	849	46	future	future	ADJ
taxlaw-2810	849	47	employer	employer	NOUN
taxlaw-2810	849	48	behavior	behavior	NOUN
taxlaw-2810	849	49	.	.	PUNCT
taxlaw-2810	850	1	in	in	ADP
taxlaw-2810	850	2	contrast	contrast	NOUN
taxlaw-2810	850	3	,	,	PUNCT
taxlaw-2810	850	4	tax	tax	NOUN
taxlaw-2810	850	5	penalties	penalty	NOUN
taxlaw-2810	850	6	,	,	PUNCT
taxlaw-2810	850	7	as	as	ADV
taxlaw-2810	850	8	well	well	ADV
taxlaw-2810	850	9	as	as	ADP
taxlaw-2810	850	10	other	other	ADJ
taxlaw-2810	850	11	civil	civil	ADJ
taxlaw-2810	850	12	and	and	CCONJ
taxlaw-2810	850	13	criminal	criminal	ADJ
taxlaw-2810	850	14	penalties	penalty	NOUN
taxlaw-2810	850	15	paid	pay	VERB
taxlaw-2810	850	16	to	to	ADP
taxlaw-2810	850	17	a	a	DET
taxlaw-2810	850	18	government	government	NOUN
taxlaw-2810	850	19	,	,	PUNCT
taxlaw-2810	850	20	are	be	AUX
taxlaw-2810	850	21	not	not	PART
taxlaw-2810	850	22	deductible	deductible	ADJ
taxlaw-2810	850	23	as	as	ADP
taxlaw-2810	850	24	business	business	NOUN
taxlaw-2810	850	25	expenses	expense	NOUN
taxlaw-2810	850	26	.	.	PUNCT
taxlaw-2810	851	1	section	section	NOUN
taxlaw-2810	851	2	162(f	162(f	PROPN
taxlaw-2810	851	3	)	)	PUNCT
taxlaw-2810	851	4	of	of	ADP
taxlaw-2810	851	5	the	the	DET
taxlaw-2810	851	6	code	code	NOUN
taxlaw-2810	851	7	does	do	AUX
taxlaw-2810	851	8	not	not	PART
taxlaw-2810	851	9	allow	allow	VERB
taxlaw-2810	851	10	such	such	ADJ
taxlaw-2810	851	11	deductions	deduction	NOUN
taxlaw-2810	851	12	under	under	ADP
taxlaw-2810	851	13	§	§	PROPN
taxlaw-2810	851	14	162(a	162(a	NOUN
taxlaw-2810	851	15	)	)	PUNCT
taxlaw-2810	851	16	“	"	PUNCT
taxlaw-2810	851	17	for	for	ADP
taxlaw-2810	851	18	any	any	DET
taxlaw-2810	851	19	fine	fine	ADJ
taxlaw-2810	851	20	or	or	CCONJ
taxlaw-2810	851	21	similar	similar	ADJ
taxlaw-2810	851	22	penalty	penalty	NOUN
taxlaw-2810	851	23	paid	pay	VERB
taxlaw-2810	851	24	to	to	ADP
taxlaw-2810	851	25	a	a	DET
taxlaw-2810	851	26	government	government	NOUN
taxlaw-2810	851	27	for	for	ADP
taxlaw-2810	851	28	the	the	DET
taxlaw-2810	851	29	violation	violation	NOUN
taxlaw-2810	851	30	of	of	ADP
taxlaw-2810	851	31	any	any	DET
taxlaw-2810	851	32	law	law	NOUN
taxlaw-2810	851	33	.	.	PUNCT
taxlaw-2810	851	34	”	"	PUNCT
taxlaw-2810	852	1	125	125	NUM
taxlaw-2810	852	2	fines	fine	NOUN
taxlaw-2810	852	3	aside	aside	ADV
taxlaw-2810	852	4	,	,	PUNCT
taxlaw-2810	852	5	the	the	DET
taxlaw-2810	852	6	word	word	NOUN
taxlaw-2810	852	7	“	"	PUNCT
taxlaw-2810	852	8	similar	similar	ADJ
taxlaw-2810	852	9	”	"	PUNCT
taxlaw-2810	852	10	has	have	AUX
taxlaw-2810	852	11	been	be	AUX
taxlaw-2810	852	12	read	read	VERB
taxlaw-2810	852	13	to	to	PART
taxlaw-2810	852	14	limit	limit	VERB
taxlaw-2810	852	15	this	this	DET
taxlaw-2810	852	16	section	section	NOUN
taxlaw-2810	852	17	to	to	PART
taxlaw-2810	852	18	cover	cover	VERB
taxlaw-2810	852	19	civil	civil	ADJ
taxlaw-2810	852	20	penalties	penalty	NOUN
taxlaw-2810	852	21	imposed	impose	VERB
taxlaw-2810	852	22	to	to	PART
taxlaw-2810	852	23	enforce	enforce	VERB
taxlaw-2810	852	24	the	the	DET
taxlaw-2810	852	25	law	law	NOUN
taxlaw-2810	852	26	and	and	CCONJ
taxlaw-2810	852	27	punish	punish	VERB
taxlaw-2810	852	28	121	121	NUM
taxlaw-2810	852	29	internal	internal	ADJ
taxlaw-2810	852	30	revenue	revenue	NOUN
taxlaw-2810	852	31	manual	manual	NOUN
taxlaw-2810	852	32	25.2.2.9.2(3	25.2.2.9.2(3	NUM
taxlaw-2810	852	33	)	)	PUNCT
taxlaw-2810	852	34	,	,	PUNCT
taxlaw-2810	852	35	(	(	PUNCT
taxlaw-2810	852	36	10)-(11	10)-(11	NUM
taxlaw-2810	852	37	)	)	PUNCT
taxlaw-2810	852	38	(	(	PUNCT
taxlaw-2810	852	39	june	june	PROPN
taxlaw-2810	852	40	18	18	NUM
taxlaw-2810	852	41	,	,	PUNCT
taxlaw-2810	852	42	2010	2010	NUM
taxlaw-2810	852	43	)	)	PUNCT
taxlaw-2810	852	44	.	.	PUNCT
taxlaw-2810	853	1	available	available	ADJ
taxlaw-2810	853	2	at	at	ADP
taxlaw-2810	853	3	http://www.irs.gov/irm/part25/irm_25-002-002.html#d0e844	http://www.irs.gov/irm/part25/irm_25-002-002.html#d0e844	NOUN
taxlaw-2810	853	4	.	.	PUNCT
taxlaw-2810	853	5	122	122	NUM
taxlaw-2810	853	6	i.r.c	i.r.c	NOUN
taxlaw-2810	853	7	.	.	PUNCT
taxlaw-2810	854	1	§	§	PROPN
taxlaw-2810	854	2	6331	6331	NUM
taxlaw-2810	854	3	(	(	PUNCT
taxlaw-2810	854	4	2006	2006	NUM
taxlaw-2810	854	5	)	)	PUNCT
taxlaw-2810	854	6	.	.	PUNCT
taxlaw-2810	855	1	123	123	NUM
taxlaw-2810	855	2	see	see	VERB
taxlaw-2810	855	3	i.r.c	i.r.c	NOUN
taxlaw-2810	855	4	.	.	PUNCT
taxlaw-2810	856	1	§	§	PROPN
taxlaw-2810	856	2	6901(a)(1)(a)(i	6901(a)(1)(a)(i	PROPN
taxlaw-2810	856	3	)	)	PUNCT
taxlaw-2810	856	4	(	(	PUNCT
taxlaw-2810	856	5	2006	2006	NUM
taxlaw-2810	856	6	)	)	PUNCT
taxlaw-2810	856	7	(	(	PUNCT
taxlaw-2810	856	8	transferee	transferee	NOUN
taxlaw-2810	856	9	liability	liability	NOUN
taxlaw-2810	856	10	for	for	ADP
taxlaw-2810	856	11	income	income	NOUN
taxlaw-2810	856	12	tax	tax	NOUN
taxlaw-2810	856	13	liability	liability	NOUN
taxlaw-2810	856	14	)	)	PUNCT
taxlaw-2810	856	15	.	.	PUNCT
taxlaw-2810	857	1	for	for	ADP
taxlaw-2810	857	2	an	an	DET
taxlaw-2810	857	3	overview	overview	NOUN
taxlaw-2810	857	4	of	of	ADP
taxlaw-2810	857	5	transferee	transferee	NOUN
taxlaw-2810	857	6	liability	liability	NOUN
taxlaw-2810	857	7	provisions	provision	NOUN
taxlaw-2810	857	8	in	in	ADP
taxlaw-2810	857	9	the	the	DET
taxlaw-2810	857	10	internal	internal	ADJ
taxlaw-2810	857	11	revenue	revenue	NOUN
taxlaw-2810	857	12	code	code	NOUN
taxlaw-2810	857	13	,	,	PUNCT
taxlaw-2810	857	14	see	see	VERB
taxlaw-2810	857	15	saltzman	saltzman	PROPN
taxlaw-2810	857	16	,	,	PUNCT
taxlaw-2810	857	17	supra	supra	PROPN
taxlaw-2810	857	18	note	note	PROPN
taxlaw-2810	857	19	104	104	NUM
taxlaw-2810	857	20	,	,	PUNCT
taxlaw-2810	857	21	¶	¶	PROPN
taxlaw-2810	857	22	17.01	17.01	NUM
taxlaw-2810	857	23	.	.	PUNCT
taxlaw-2810	858	1	124	124	NUM
taxlaw-2810	858	2	see	see	NOUN
taxlaw-2810	858	3	rev	rev	PROPN
taxlaw-2810	858	4	.	.	PROPN
taxlaw-2810	858	5	rul	rul	PROPN
taxlaw-2810	858	6	.	.	PUNCT
taxlaw-2810	859	1	69	69	NUM
taxlaw-2810	859	2	-	-	SYM
taxlaw-2810	859	3	581	581	NUM
taxlaw-2810	859	4	,	,	PUNCT
taxlaw-2810	859	5	1969	1969	NUM
taxlaw-2810	859	6	-	-	SYM
taxlaw-2810	859	7	2	2	NUM
taxlaw-2810	859	8	c.b	c.b	PROPN
taxlaw-2810	859	9	.	.	PROPN
taxlaw-2810	859	10	25	25	NUM
taxlaw-2810	859	11	(	(	PUNCT
taxlaw-2810	859	12	fair	fair	ADJ
taxlaw-2810	859	13	labor	labor	NOUN
taxlaw-2810	859	14	standards	standard	NOUN
taxlaw-2810	859	15	act	act	VERB
taxlaw-2810	859	16	liquidated	liquidate	VERB
taxlaw-2810	859	17	damages	damage	NOUN
taxlaw-2810	859	18	payments	payment	NOUN
taxlaw-2810	859	19	and	and	CCONJ
taxlaw-2810	859	20	attorney	attorney	NOUN
taxlaw-2810	859	21	fee	fee	NOUN
taxlaw-2810	859	22	award	award	PROPN
taxlaw-2810	859	23	)	)	PUNCT
taxlaw-2810	859	24	;	;	PUNCT
taxlaw-2810	859	25	rev	rev	PROPN
taxlaw-2810	859	26	.	.	PROPN
taxlaw-2810	860	1	rul	rul	PROPN
taxlaw-2810	860	2	.	.	PUNCT
taxlaw-2810	861	1	69	69	NUM
taxlaw-2810	861	2	-	-	SYM
taxlaw-2810	861	3	547	547	NUM
taxlaw-2810	861	4	,	,	PUNCT
taxlaw-2810	861	5	1969	1969	NUM
taxlaw-2810	861	6	-	-	SYM
taxlaw-2810	861	7	2	2	NUM
taxlaw-2810	861	8	cb	cb	NOUN
taxlaw-2810	861	9	24	24	NUM
taxlaw-2810	861	10	(	(	PUNCT
taxlaw-2810	861	11	back	back	ADJ
taxlaw-2810	861	12	pay	pay	NOUN
taxlaw-2810	861	13	and	and	CCONJ
taxlaw-2810	861	14	counsel	counsel	NOUN
taxlaw-2810	861	15	fees	fee	NOUN
taxlaw-2810	861	16	awards	award	NOUN
taxlaw-2810	861	17	under	under	ADP
taxlaw-2810	861	18	national	national	ADJ
taxlaw-2810	861	19	labor	labor	PROPN
taxlaw-2810	861	20	relations	relations	PROPN
taxlaw-2810	861	21	act	act	PROPN
taxlaw-2810	861	22	)	)	PUNCT
taxlaw-2810	861	23	;	;	PUNCT
taxlaw-2810	861	24	i.r.s	i.r.s	PROPN
taxlaw-2810	861	25	.	.	PUNCT
taxlaw-2810	862	1	priv	priv	PROPN
taxlaw-2810	862	2	.	.	PUNCT
taxlaw-2810	863	1	ltr	ltr	PROPN
taxlaw-2810	863	2	.	.	PUNCT
taxlaw-2810	863	3	rul	rul	PROPN
taxlaw-2810	863	4	.	.	PUNCT
taxlaw-2810	864	1	77	77	NUM
taxlaw-2810	864	2	-	-	SYM
taxlaw-2810	864	3	42	42	NUM
taxlaw-2810	864	4	-	-	PUNCT
taxlaw-2810	864	5	028	028	NUM
taxlaw-2810	864	6	(	(	PUNCT
taxlaw-2810	864	7	july	july	PROPN
taxlaw-2810	864	8	20	20	NUM
taxlaw-2810	864	9	,	,	PUNCT
taxlaw-2810	864	10	1977	1977	NUM
taxlaw-2810	864	11	)	)	PUNCT
taxlaw-2810	864	12	(	(	PUNCT
taxlaw-2810	864	13	payments	payment	NOUN
taxlaw-2810	864	14	made	make	VERB
taxlaw-2810	864	15	under	under	ADP
taxlaw-2810	864	16	consent	consent	NOUN
taxlaw-2810	864	17	decrees	decree	NOUN
taxlaw-2810	864	18	or	or	CCONJ
taxlaw-2810	864	19	conciliation	conciliation	NOUN
taxlaw-2810	864	20	agreements	agreement	NOUN
taxlaw-2810	864	21	to	to	ADP
taxlaw-2810	864	22	individuals	individual	NOUN
taxlaw-2810	864	23	by	by	ADP
taxlaw-2810	864	24	employers	employer	NOUN
taxlaw-2810	864	25	who	who	PRON
taxlaw-2810	864	26	were	be	AUX
taxlaw-2810	864	27	sued	sue	VERB
taxlaw-2810	864	28	or	or	CCONJ
taxlaw-2810	864	29	charged	charge	VERB
taxlaw-2810	864	30	with	with	ADP
taxlaw-2810	864	31	violating	violate	VERB
taxlaw-2810	864	32	title	title	NOUN
taxlaw-2810	864	33	vii	vii	PROPN
taxlaw-2810	864	34	)	)	PUNCT
taxlaw-2810	864	35	;	;	PUNCT
taxlaw-2810	864	36	william	william	PROPN
taxlaw-2810	864	37	c.	c.	PROPN
taxlaw-2810	864	38	atwater	atwater	PROPN
taxlaw-2810	864	39	&	&	CCONJ
taxlaw-2810	864	40	co.	co.	PROPN
taxlaw-2810	865	1	v.	v.	CCONJ
taxlaw-2810	865	2	comm’r	comm’r	PROPN
taxlaw-2810	865	3	,	,	PUNCT
taxlaw-2810	865	4	10	10	NUM
taxlaw-2810	865	5	t.c	t.c	PROPN
taxlaw-2810	865	6	.	.	PROPN
taxlaw-2810	865	7	218	218	NUM
taxlaw-2810	865	8	,	,	PUNCT
taxlaw-2810	865	9	244	244	NUM
taxlaw-2810	865	10	-	-	SYM
taxlaw-2810	865	11	48	48	NUM
taxlaw-2810	865	12	(	(	PUNCT
taxlaw-2810	865	13	1948	1948	NUM
taxlaw-2810	865	14	)	)	PUNCT
taxlaw-2810	865	15	(	(	PUNCT
taxlaw-2810	865	16	judgment	judgment	NOUN
taxlaw-2810	865	17	and	and	CCONJ
taxlaw-2810	865	18	legal	legal	ADJ
taxlaw-2810	865	19	costs	cost	NOUN
taxlaw-2810	865	20	of	of	ADP
taxlaw-2810	865	21	defending	defend	VERB
taxlaw-2810	865	22	against	against	ADP
taxlaw-2810	865	23	former	former	ADJ
taxlaw-2810	865	24	employee	employee	NOUN
taxlaw-2810	865	25	’s	’s	PART
taxlaw-2810	865	26	civil	civil	ADJ
taxlaw-2810	865	27	action	action	NOUN
taxlaw-2810	865	28	for	for	ADP
taxlaw-2810	865	29	breach	breach	NOUN
taxlaw-2810	865	30	of	of	ADP
taxlaw-2810	865	31	employment	employment	NOUN
taxlaw-2810	865	32	contract	contract	NOUN
taxlaw-2810	865	33	)	)	PUNCT
taxlaw-2810	865	34	.	.	PUNCT
taxlaw-2810	866	1	punitive	punitive	ADJ
taxlaw-2810	866	2	damages	damage	NOUN
taxlaw-2810	866	3	may	may	AUX
taxlaw-2810	866	4	also	also	ADV
taxlaw-2810	866	5	be	be	AUX
taxlaw-2810	866	6	allowed	allow	VERB
taxlaw-2810	866	7	as	as	ADP
taxlaw-2810	866	8	deductions	deduction	NOUN
taxlaw-2810	866	9	under	under	ADP
taxlaw-2810	866	10	§	§	PROPN
taxlaw-2810	866	11	162(a	162(a	PROPN
taxlaw-2810	866	12	)	)	PUNCT
taxlaw-2810	866	13	.	.	PUNCT
taxlaw-2810	867	1	rev	rev	PROPN
taxlaw-2810	867	2	.	.	PUNCT
taxlaw-2810	868	1	rul	rul	PROPN
taxlaw-2810	868	2	.	.	PUNCT
taxlaw-2810	869	1	80	80	NUM
taxlaw-2810	869	2	-	-	SYM
taxlaw-2810	869	3	211	211	NUM
taxlaw-2810	869	4	,	,	PUNCT
taxlaw-2810	869	5	1980	1980	NUM
taxlaw-2810	869	6	-	-	SYM
taxlaw-2810	869	7	2	2	NUM
taxlaw-2810	869	8	c.b	c.b	PROPN
taxlaw-2810	869	9	.	.	PROPN
taxlaw-2810	869	10	57	57	NUM
taxlaw-2810	869	11	,	,	PUNCT
taxlaw-2810	869	12	58	58	NUM
taxlaw-2810	869	13	.	.	PUNCT
taxlaw-2810	869	14	125	125	NUM
taxlaw-2810	869	15	i.r.c	i.r.c	NOUN
taxlaw-2810	869	16	.	.	PUNCT
taxlaw-2810	870	1	§	§	PROPN
taxlaw-2810	870	2	162(f	162(f	PROPN
taxlaw-2810	870	3	)	)	PUNCT
taxlaw-2810	870	4	(	(	PUNCT
taxlaw-2810	870	5	2006	2006	NUM
taxlaw-2810	870	6	)	)	PUNCT
taxlaw-2810	870	7	;	;	PUNCT
taxlaw-2810	870	8	see	see	VERB
taxlaw-2810	870	9	also	also	ADV
taxlaw-2810	870	10	treas	treas	PROPN
taxlaw-2810	870	11	.	.	PUNCT
taxlaw-2810	871	1	reg	reg	PROPN
taxlaw-2810	871	2	.	.	PUNCT
taxlaw-2810	872	1	§	§	PROPN
taxlaw-2810	872	2	1.162–21(a	1.162–21(a	NUM
taxlaw-2810	872	3	)	)	PUNCT
taxlaw-2810	872	4	(	(	PUNCT
taxlaw-2810	872	5	as	as	SCONJ
taxlaw-2810	872	6	amended	amend	VERB
taxlaw-2810	872	7	in	in	ADP
taxlaw-2810	872	8	1975	1975	NUM
taxlaw-2810	872	9	)	)	PUNCT
taxlaw-2810	872	10	.	.	PUNCT
taxlaw-2810	873	1	2012	2012	NUM
taxlaw-2810	873	2	]	]	PUNCT
taxlaw-2810	873	3	tax	tax	NOUN
taxlaw-2810	873	4	liability	liability	NOUN
taxlaw-2810	873	5	for	for	ADP
taxlaw-2810	873	6	wage	wage	NOUN
taxlaw-2810	873	7	theft	theft	NOUN
taxlaw-2810	873	8	141	141	NUM
taxlaw-2810	873	9	violators	violator	NOUN
taxlaw-2810	873	10	thereof	thereof	ADV
taxlaw-2810	873	11	,	,	PUNCT
taxlaw-2810	873	12	as	as	SCONJ
taxlaw-2810	873	13	opposed	oppose	VERB
taxlaw-2810	873	14	to	to	ADP
taxlaw-2810	873	15	civil	civil	ADJ
taxlaw-2810	873	16	penalties	penalty	NOUN
taxlaw-2810	873	17	to	to	PART
taxlaw-2810	873	18	encourage	encourage	VERB
taxlaw-2810	873	19	prompt	prompt	ADJ
taxlaw-2810	873	20	compliance	compliance	NOUN
taxlaw-2810	873	21	(	(	PUNCT
taxlaw-2810	873	22	e.g.	e.g.	ADV
taxlaw-2810	873	23	,	,	PUNCT
taxlaw-2810	873	24	penalties	penalty	NOUN
taxlaw-2810	873	25	for	for	ADP
taxlaw-2810	873	26	late	late	ADJ
taxlaw-2810	873	27	filing	filing	NOUN
taxlaw-2810	873	28	)	)	PUNCT
taxlaw-2810	873	29	or	or	CCONJ
taxlaw-2810	873	30	to	to	PART
taxlaw-2810	873	31	compensate	compensate	VERB
taxlaw-2810	873	32	another	another	PRON
taxlaw-2810	873	33	for	for	ADP
taxlaw-2810	873	34	expenses	expense	NOUN
taxlaw-2810	873	35	caused	cause	VERB
taxlaw-2810	873	36	by	by	ADP
taxlaw-2810	873	37	the	the	DET
taxlaw-2810	873	38	violation	violation	NOUN
taxlaw-2810	873	39	.	.	PUNCT
taxlaw-2810	874	1	126	126	NUM
taxlaw-2810	875	1	moreover	moreover	ADV
taxlaw-2810	875	2	,	,	PUNCT
taxlaw-2810	875	3	the	the	DET
taxlaw-2810	875	4	accompanying	accompany	VERB
taxlaw-2810	875	5	treasury	treasury	NOUN
taxlaw-2810	875	6	regulation	regulation	NOUN
taxlaw-2810	875	7	to	to	ADP
taxlaw-2810	875	8	§	§	PROPN
taxlaw-2810	875	9	162(f	162(f	PROPN
taxlaw-2810	875	10	)	)	PUNCT
taxlaw-2810	875	11	provides	provide	VERB
taxlaw-2810	875	12	that	that	SCONJ
taxlaw-2810	875	13	the	the	DET
taxlaw-2810	875	14	phrase	phrase	NOUN
taxlaw-2810	875	15	“	"	PUNCT
taxlaw-2810	875	16	fine	fine	ADJ
taxlaw-2810	875	17	or	or	CCONJ
taxlaw-2810	875	18	similar	similar	ADJ
taxlaw-2810	875	19	penalty	penalty	NOUN
taxlaw-2810	875	20	”	"	PUNCT
taxlaw-2810	875	21	includes	include	VERB
taxlaw-2810	875	22	,	,	PUNCT
taxlaw-2810	875	23	among	among	ADP
taxlaw-2810	875	24	other	other	ADJ
taxlaw-2810	875	25	things	thing	NOUN
taxlaw-2810	875	26	,	,	PUNCT
taxlaw-2810	875	27	an	an	DET
taxlaw-2810	875	28	amount	amount	NOUN
taxlaw-2810	875	29	“	"	PUNCT
taxlaw-2810	875	30	[	[	X
taxlaw-2810	875	31	p]aid	p]aid	X
taxlaw-2810	875	32	as	as	ADP
taxlaw-2810	875	33	a	a	DET
taxlaw-2810	875	34	civil	civil	ADJ
taxlaw-2810	875	35	penalty	penalty	NOUN
taxlaw-2810	875	36	imposed	impose	VERB
taxlaw-2810	875	37	by	by	ADP
taxlaw-2810	875	38	federal	federal	ADJ
taxlaw-2810	875	39	,	,	PUNCT
taxlaw-2810	875	40	state	state	NOUN
taxlaw-2810	875	41	,	,	PUNCT
taxlaw-2810	875	42	or	or	CCONJ
taxlaw-2810	875	43	local	local	ADJ
taxlaw-2810	875	44	law	law	NOUN
taxlaw-2810	875	45	,	,	PUNCT
taxlaw-2810	875	46	including	include	VERB
taxlaw-2810	875	47	additions	addition	NOUN
taxlaw-2810	875	48	to	to	PART
taxlaw-2810	875	49	tax	tax	NOUN
taxlaw-2810	875	50	and	and	CCONJ
taxlaw-2810	875	51	additional	additional	ADJ
taxlaw-2810	875	52	amounts	amount	NOUN
taxlaw-2810	875	53	and	and	CCONJ
taxlaw-2810	875	54	assessable	assessable	ADJ
taxlaw-2810	875	55	penalties	penalty	NOUN
taxlaw-2810	875	56	imposed	impose	VERB
taxlaw-2810	875	57	by	by	ADP
taxlaw-2810	875	58	.	.	PUNCT
taxlaw-2810	875	59	.	.	PUNCT
taxlaw-2810	875	60	.	.	PUNCT
taxlaw-2810	876	1	the	the	DET
taxlaw-2810	876	2	internal	internal	PROPN
taxlaw-2810	876	3	revenue	revenue	NOUN
taxlaw-2810	876	4	code	code	NOUN
taxlaw-2810	876	5	,	,	PUNCT
taxlaw-2810	876	6	”	"	PUNCT
taxlaw-2810	876	7	127	127	NUM
taxlaw-2810	876	8	as	as	ADV
taxlaw-2810	876	9	well	well	ADV
taxlaw-2810	876	10	as	as	ADP
taxlaw-2810	876	11	an	an	DET
taxlaw-2810	876	12	amount	amount	NOUN
taxlaw-2810	876	13	“	"	PUNCT
taxlaw-2810	876	14	[	[	X
taxlaw-2810	876	15	p]aid	p]aid	X
taxlaw-2810	876	16	in	in	ADP
taxlaw-2810	876	17	settlement	settlement	NOUN
taxlaw-2810	876	18	of	of	ADP
taxlaw-2810	876	19	the	the	DET
taxlaw-2810	876	20	taxpayer	taxpayer	NOUN
taxlaw-2810	876	21	's	's	PART
taxlaw-2810	876	22	actual	actual	ADJ
taxlaw-2810	876	23	or	or	CCONJ
taxlaw-2810	876	24	potential	potential	ADJ
taxlaw-2810	876	25	liability	liability	NOUN
taxlaw-2810	876	26	for	for	ADP
taxlaw-2810	876	27	a	a	DET
taxlaw-2810	876	28	fine	fine	NOUN
taxlaw-2810	876	29	or	or	CCONJ
taxlaw-2810	876	30	penalty	penalty	NOUN
taxlaw-2810	876	31	(	(	PUNCT
taxlaw-2810	876	32	civil	civil	ADJ
taxlaw-2810	876	33	or	or	CCONJ
taxlaw-2810	876	34	criminal	criminal	ADJ
taxlaw-2810	876	35	)	)	PUNCT
taxlaw-2810	876	36	.	.	PUNCT
taxlaw-2810	876	37	”	"	PUNCT
taxlaw-2810	877	1	128	128	NUM
taxlaw-2810	877	2	the	the	DET
taxlaw-2810	877	3	phrase	phrase	NOUN
taxlaw-2810	877	4	“	"	PUNCT
taxlaw-2810	877	5	fine	fine	ADJ
taxlaw-2810	877	6	or	or	CCONJ
taxlaw-2810	877	7	similar	similar	ADJ
taxlaw-2810	877	8	penalty	penalty	NOUN
taxlaw-2810	877	9	”	"	PUNCT
taxlaw-2810	877	10	does	do	AUX
taxlaw-2810	877	11	not	not	PART
taxlaw-2810	877	12	include	include	VERB
taxlaw-2810	877	13	“	"	PUNCT
taxlaw-2810	877	14	legal	legal	ADJ
taxlaw-2810	877	15	fees	fee	NOUN
taxlaw-2810	877	16	and	and	CCONJ
taxlaw-2810	877	17	related	relate	VERB
taxlaw-2810	877	18	expenses	expense	NOUN
taxlaw-2810	877	19	paid	pay	VERB
taxlaw-2810	877	20	or	or	CCONJ
taxlaw-2810	877	21	incurred	incur	VERB
taxlaw-2810	877	22	in	in	ADP
taxlaw-2810	877	23	the	the	DET
taxlaw-2810	877	24	defense	defense	NOUN
taxlaw-2810	877	25	of	of	ADP
taxlaw-2810	877	26	a	a	DET
taxlaw-2810	877	27	prosecution	prosecution	NOUN
taxlaw-2810	877	28	or	or	CCONJ
taxlaw-2810	877	29	civil	civil	ADJ
taxlaw-2810	877	30	action	action	NOUN
taxlaw-2810	877	31	arising	arise	VERB
taxlaw-2810	877	32	from	from	ADP
taxlaw-2810	877	33	a	a	DET
taxlaw-2810	877	34	violation	violation	NOUN
taxlaw-2810	877	35	of	of	ADP
taxlaw-2810	877	36	the	the	DET
taxlaw-2810	877	37	law	law	NOUN
taxlaw-2810	877	38	imposing	impose	VERB
taxlaw-2810	877	39	the	the	DET
taxlaw-2810	877	40	fine	fine	ADJ
taxlaw-2810	877	41	or	or	CCONJ
taxlaw-2810	877	42	civil	civil	ADJ
taxlaw-2810	877	43	penalty	penalty	NOUN
taxlaw-2810	877	44	,	,	PUNCT
taxlaw-2810	877	45	nor	nor	CCONJ
taxlaw-2810	877	46	court	court	NOUN
taxlaw-2810	877	47	costs	cost	NOUN
taxlaw-2810	877	48	assessed	assess	VERB
taxlaw-2810	877	49	against	against	ADP
taxlaw-2810	877	50	the	the	DET
taxlaw-2810	877	51	taxpayer	taxpayer	NOUN
taxlaw-2810	877	52	,	,	PUNCT
taxlaw-2810	877	53	or	or	CCONJ
taxlaw-2810	877	54	stenographic	stenographic	ADJ
taxlaw-2810	877	55	and	and	CCONJ
taxlaw-2810	877	56	printing	printing	NOUN
taxlaw-2810	877	57	charges	charge	NOUN
taxlaw-2810	877	58	.	.	PUNCT
taxlaw-2810	877	59	”	"	PUNCT
taxlaw-2810	878	1	129	129	NUM
taxlaw-2810	878	2	the	the	DET
taxlaw-2810	878	3	phrase	phrase	NOUN
taxlaw-2810	878	4	“	"	PUNCT
taxlaw-2810	878	5	fine	fine	ADJ
taxlaw-2810	878	6	or	or	CCONJ
taxlaw-2810	878	7	similar	similar	ADJ
taxlaw-2810	878	8	penalty	penalty	NOUN
taxlaw-2810	878	9	”	"	PUNCT
taxlaw-2810	878	10	also	also	ADV
taxlaw-2810	878	11	does	do	AUX
taxlaw-2810	878	12	not	not	PART
taxlaw-2810	878	13	include	include	VERB
taxlaw-2810	878	14	“	"	PUNCT
taxlaw-2810	878	15	[	[	X
taxlaw-2810	878	16	c]ompensatory	c]ompensatory	NOUN
taxlaw-2810	878	17	damages	damage	VERB
taxlaw-2810	878	18	.	.	PUNCT
taxlaw-2810	878	19	.	.	PUNCT
taxlaw-2810	878	20	.	.	PUNCT
taxlaw-2810	879	1	paid	pay	VERB
taxlaw-2810	879	2	to	to	ADP
taxlaw-2810	879	3	a	a	DET
taxlaw-2810	879	4	government	government	NOUN
taxlaw-2810	879	5	.	.	PUNCT
taxlaw-2810	879	6	”	"	PUNCT
taxlaw-2810	880	1	130	130	NUM
taxlaw-2810	880	2	the	the	DET
taxlaw-2810	880	3	latter	latter	ADJ
taxlaw-2810	880	4	gives	give	VERB
taxlaw-2810	880	5	rise	rise	NOUN
taxlaw-2810	880	6	to	to	ADP
taxlaw-2810	880	7	litigation	litigation	NOUN
taxlaw-2810	880	8	over	over	ADP
taxlaw-2810	880	9	what	what	DET
taxlaw-2810	880	10	portion	portion	NOUN
taxlaw-2810	880	11	,	,	PUNCT
taxlaw-2810	880	12	if	if	SCONJ
taxlaw-2810	880	13	any	any	PRON
taxlaw-2810	880	14	,	,	PUNCT
taxlaw-2810	880	15	of	of	ADP
taxlaw-2810	880	16	civil	civil	ADJ
taxlaw-2810	880	17	settlement	settlement	NOUN
taxlaw-2810	880	18	payments	payment	NOUN
taxlaw-2810	880	19	to	to	ADP
taxlaw-2810	880	20	the	the	DET
taxlaw-2810	880	21	government	government	NOUN
taxlaw-2810	880	22	are	be	AUX
taxlaw-2810	880	23	properly	properly	ADV
taxlaw-2810	880	24	characterized	characterize	VERB
taxlaw-2810	880	25	as	as	ADP
taxlaw-2810	880	26	a	a	DET
taxlaw-2810	880	27	nondeductible	nondeductible	ADJ
taxlaw-2810	880	28	“	"	PUNCT
taxlaw-2810	880	29	penalty	penalty	NOUN
taxlaw-2810	880	30	”	"	PUNCT
taxlaw-2810	880	31	or	or	CCONJ
taxlaw-2810	880	32	as	as	ADP
taxlaw-2810	880	33	a	a	DET
taxlaw-2810	880	34	potentially	potentially	ADV
taxlaw-2810	880	35	deductible	deductible	ADJ
taxlaw-2810	880	36	“	"	PUNCT
taxlaw-2810	880	37	compensatory	compensatory	ADJ
taxlaw-2810	880	38	”	"	PUNCT
taxlaw-2810	880	39	payment	payment	NOUN
taxlaw-2810	880	40	.	.	PUNCT
taxlaw-2810	881	1	for	for	ADP
taxlaw-2810	881	2	example	example	NOUN
taxlaw-2810	881	3	,	,	PUNCT
taxlaw-2810	881	4	according	accord	VERB
taxlaw-2810	881	5	to	to	ADP
taxlaw-2810	881	6	the	the	DET
taxlaw-2810	881	7	irs	irs	PROPN
taxlaw-2810	881	8	,	,	PUNCT
taxlaw-2810	881	9	if	if	SCONJ
taxlaw-2810	881	10	a	a	DET
taxlaw-2810	881	11	defendant	defendant	NOUN
taxlaw-2810	881	12	in	in	ADP
taxlaw-2810	881	13	a	a	DET
taxlaw-2810	881	14	fca	fca	PROPN
taxlaw-2810	881	15	suit	suit	NOUN
taxlaw-2810	881	16	pays	pay	VERB
taxlaw-2810	881	17	qui	qui	X
taxlaw-2810	881	18	tam	tam	X
taxlaw-2810	881	19	relator	relator	NOUN
taxlaw-2810	881	20	fees	fee	NOUN
taxlaw-2810	881	21	pursuant	pursuant	ADJ
taxlaw-2810	881	22	to	to	ADP
taxlaw-2810	881	23	a	a	DET
taxlaw-2810	881	24	settlement	settlement	NOUN
taxlaw-2810	881	25	of	of	ADP
taxlaw-2810	881	26	claims	claim	NOUN
taxlaw-2810	881	27	against	against	ADP
taxlaw-2810	881	28	it	it	PRON
taxlaw-2810	881	29	under	under	ADP
taxlaw-2810	881	30	the	the	DET
taxlaw-2810	881	31	federal	federal	PROPN
taxlaw-2810	881	32	fca	fca	PROPN
taxlaw-2810	881	33	,	,	PUNCT
taxlaw-2810	881	34	this	this	DET
taxlaw-2810	881	35	payment	payment	NOUN
taxlaw-2810	881	36	does	do	AUX
taxlaw-2810	881	37	not	not	PART
taxlaw-2810	881	38	count	count	VERB
taxlaw-2810	881	39	as	as	ADP
taxlaw-2810	881	40	a	a	DET
taxlaw-2810	881	41	“	"	PUNCT
taxlaw-2810	881	42	penalty	penalty	NOUN
taxlaw-2810	881	43	”	"	PUNCT
taxlaw-2810	881	44	under	under	ADP
taxlaw-2810	881	45	§	§	PROPN
taxlaw-2810	881	46	162(f	162(f	PROPN
taxlaw-2810	881	47	)	)	PUNCT
taxlaw-2810	881	48	.	.	PUNCT
taxlaw-2810	882	1	rather	rather	ADV
taxlaw-2810	882	2	,	,	PUNCT
taxlaw-2810	882	3	the	the	DET
taxlaw-2810	882	4	relator	relator	NOUN
taxlaw-2810	882	5	-	-	PUNCT
taxlaw-2810	882	6	fees	fee	NOUN
taxlaw-2810	882	7	payment	payment	NOUN
taxlaw-2810	882	8	should	should	AUX
taxlaw-2810	882	9	be	be	AUX
taxlaw-2810	882	10	treated	treat	VERB
taxlaw-2810	882	11	as	as	ADP
taxlaw-2810	882	12	an	an	DET
taxlaw-2810	882	13	item	item	NOUN
taxlaw-2810	882	14	of	of	ADP
taxlaw-2810	882	15	“	"	PUNCT
taxlaw-2810	882	16	compensatory	compensatory	ADJ
taxlaw-2810	882	17	damages	damage	NOUN
taxlaw-2810	882	18	.	.	PUNCT
taxlaw-2810	882	19	.	.	PUNCT
taxlaw-2810	883	1	.	.	PUNCT
taxlaw-2810	884	1	paid	pay	VERB
taxlaw-2810	884	2	”	"	PUNCT
taxlaw-2810	884	3	to	to	ADP
taxlaw-2810	884	4	the	the	DET
taxlaw-2810	884	5	government	government	NOUN
taxlaw-2810	884	6	to	to	PART
taxlaw-2810	884	7	compensate	compensate	VERB
taxlaw-2810	884	8	the	the	DET
taxlaw-2810	884	9	government	government	NOUN
taxlaw-2810	884	10	for	for	ADP
taxlaw-2810	884	11	its	its	PRON
taxlaw-2810	884	12	existing	exist	VERB
taxlaw-2810	884	13	legal	legal	ADJ
taxlaw-2810	884	14	obligation	obligation	NOUN
taxlaw-2810	884	15	to	to	PART
taxlaw-2810	884	16	pay	pay	VERB
taxlaw-2810	884	17	those	those	DET
taxlaw-2810	884	18	fees	fee	NOUN
taxlaw-2810	884	19	to	to	ADP
taxlaw-2810	884	20	the	the	DET
taxlaw-2810	884	21	fca	fca	PROPN
taxlaw-2810	884	22	relator	relator	NOUN
taxlaw-2810	884	23	.	.	PUNCT
taxlaw-2810	885	1	the	the	DET
taxlaw-2810	885	2	offered	offer	VERB
taxlaw-2810	885	3	reason	reason	NOUN
taxlaw-2810	885	4	is	be	AUX
taxlaw-2810	885	5	that	that	SCONJ
taxlaw-2810	885	6	,	,	PUNCT
taxlaw-2810	885	7	had	have	AUX
taxlaw-2810	885	8	the	the	DET
taxlaw-2810	885	9	government	government	NOUN
taxlaw-2810	885	10	paid	pay	VERB
taxlaw-2810	885	11	the	the	DET
taxlaw-2810	885	12	relator	relator	NOUN
taxlaw-2810	885	13	fees	fee	NOUN
taxlaw-2810	885	14	,	,	PUNCT
taxlaw-2810	885	15	it	it	PRON
taxlaw-2810	885	16	could	could	AUX
taxlaw-2810	885	17	have	have	AUX
taxlaw-2810	885	18	recovered	recover	VERB
taxlaw-2810	885	19	those	those	DET
taxlaw-2810	885	20	fees	fee	NOUN
taxlaw-2810	885	21	from	from	ADP
taxlaw-2810	885	22	the	the	DET
taxlaw-2810	885	23	defendant	defendant	NOUN
taxlaw-2810	885	24	under	under	ADP
taxlaw-2810	885	25	the	the	DET
taxlaw-2810	885	26	fca	fca	PROPN
taxlaw-2810	885	27	provision	provision	NOUN
taxlaw-2810	885	28	authorizing	authorize	VERB
taxlaw-2810	885	29	government	government	NOUN
taxlaw-2810	885	30	recovery	recovery	NOUN
taxlaw-2810	885	31	of	of	ADP
taxlaw-2810	885	32	its	its	PRON
taxlaw-2810	885	33	incurred	incur	VERB
taxlaw-2810	885	34	enforcement	enforcement	NOUN
taxlaw-2810	885	35	costs	cost	NOUN
taxlaw-2810	885	36	.	.	PUNCT
taxlaw-2810	886	1	131	131	NUM
taxlaw-2810	886	2	in	in	ADP
taxlaw-2810	886	3	contrast	contrast	NOUN
taxlaw-2810	886	4	,	,	PUNCT
taxlaw-2810	886	5	where	where	SCONJ
taxlaw-2810	886	6	a	a	DET
taxlaw-2810	886	7	taxpayer	taxpayer	NOUN
taxlaw-2810	886	8	settles	settle	VERB
taxlaw-2810	886	9	a	a	DET
taxlaw-2810	886	10	claim	claim	NOUN
taxlaw-2810	886	11	for	for	ADP
taxlaw-2810	886	12	tax	tax	NOUN
taxlaw-2810	886	13	liability	liability	NOUN
taxlaw-2810	886	14	arising	arise	VERB
taxlaw-2810	886	15	from	from	ADP
taxlaw-2810	886	16	wage	wage	NOUN
taxlaw-2810	886	17	underpayment	underpayment	NOUN
taxlaw-2810	886	18	,	,	PUNCT
taxlaw-2810	886	19	a	a	DET
taxlaw-2810	886	20	tax	tax	NOUN
taxlaw-2810	886	21	informant	informant	NOUN
taxlaw-2810	886	22	’s	’s	PART
taxlaw-2810	886	23	reward	reward	NOUN
taxlaw-2810	886	24	is	be	AUX
taxlaw-2810	886	25	a	a	DET
taxlaw-2810	886	26	percentage	percentage	NOUN
taxlaw-2810	886	27	of	of	ADP
taxlaw-2810	886	28	tax	tax	NOUN
taxlaw-2810	886	29	recovery	recovery	NOUN
taxlaw-2810	886	30	(	(	PUNCT
taxlaw-2810	886	31	see	see	VERB
taxlaw-2810	886	32	table	table	NOUN
taxlaw-2810	886	33	1	1	NUM
taxlaw-2810	886	34	)	)	PUNCT
taxlaw-2810	886	35	.	.	PUNCT
taxlaw-2810	887	1	that	that	DET
taxlaw-2810	887	2	tax	tax	NOUN
taxlaw-2810	887	3	recovery	recovery	NOUN
taxlaw-2810	887	4	falls	fall	VERB
taxlaw-2810	887	5	within	within	ADP
taxlaw-2810	887	6	the	the	DET
taxlaw-2810	887	7	regulation	regulation	NOUN
taxlaw-2810	887	8	that	that	PRON
taxlaw-2810	887	9	defines	define	VERB
taxlaw-2810	887	10	the	the	DET
taxlaw-2810	887	11	phrase	phrase	NOUN
taxlaw-2810	887	12	“	"	PUNCT
taxlaw-2810	887	13	fine	fine	ADJ
taxlaw-2810	887	14	or	or	CCONJ
taxlaw-2810	887	15	similar	similar	ADJ
taxlaw-2810	887	16	penalty	penalty	NOUN
taxlaw-2810	887	17	”	"	PUNCT
taxlaw-2810	887	18	to	to	PART
taxlaw-2810	887	19	include	include	VERB
taxlaw-2810	887	20	“	"	PUNCT
taxlaw-2810	887	21	additions	addition	NOUN
taxlaw-2810	887	22	to	to	PART
taxlaw-2810	887	23	tax	tax	NOUN
taxlaw-2810	887	24	and	and	CCONJ
taxlaw-2810	887	25	additional	additional	ADJ
taxlaw-2810	887	26	amounts	amount	NOUN
taxlaw-2810	887	27	and	and	CCONJ
taxlaw-2810	887	28	assessable	assessable	ADJ
taxlaw-2810	887	29	penalties	penalty	NOUN
taxlaw-2810	887	30	imposed	impose	VERB
taxlaw-2810	887	31	by	by	ADP
taxlaw-2810	887	32	.	.	PUNCT
taxlaw-2810	887	33	.	.	PUNCT
taxlaw-2810	887	34	.	.	PUNCT
taxlaw-2810	888	1	the	the	DET
taxlaw-2810	888	2	internal	internal	PROPN
taxlaw-2810	888	3	revenue	revenue	NOUN
taxlaw-2810	888	4	code	code	NOUN
taxlaw-2810	888	5	.	.	PUNCT
taxlaw-2810	888	6	”	"	PUNCT
taxlaw-2810	889	1	132	132	NUM
taxlaw-2810	889	2	once	once	SCONJ
taxlaw-2810	889	3	a	a	DET
taxlaw-2810	889	4	portion	portion	NOUN
taxlaw-2810	889	5	of	of	ADP
taxlaw-2810	889	6	that	that	DET
taxlaw-2810	889	7	recovery	recovery	NOUN
taxlaw-2810	889	8	is	be	AUX
taxlaw-2810	889	9	rewarded	reward	VERB
taxlaw-2810	889	10	to	to	ADP
taxlaw-2810	889	11	the	the	DET
taxlaw-2810	889	12	tax	tax	NOUN
taxlaw-2810	889	13	informant	informant	NOUN
taxlaw-2810	889	14	,	,	PUNCT
taxlaw-2810	889	15	there	there	PRON
taxlaw-2810	889	16	is	be	VERB
taxlaw-2810	889	17	arguably	arguably	ADV
taxlaw-2810	889	18	no	no	DET
taxlaw-2810	889	19	basis	basis	NOUN
taxlaw-2810	889	20	to	to	PART
taxlaw-2810	889	21	stop	stop	VERB
taxlaw-2810	889	22	treating	treat	VERB
taxlaw-2810	889	23	the	the	DET
taxlaw-2810	889	24	amount	amount	NOUN
taxlaw-2810	889	25	of	of	ADP
taxlaw-2810	889	26	that	that	DET
taxlaw-2810	889	27	reward	reward	NOUN
taxlaw-2810	889	28	as	as	ADP
taxlaw-2810	889	29	something	something	PRON
taxlaw-2810	889	30	other	other	ADJ
taxlaw-2810	889	31	than	than	ADP
taxlaw-2810	889	32	a	a	DET
taxlaw-2810	889	33	portion	portion	NOUN
taxlaw-2810	889	34	of	of	ADP
taxlaw-2810	889	35	a	a	DET
taxlaw-2810	889	36	“	"	PUNCT
taxlaw-2810	889	37	penalty	penalty	NOUN
taxlaw-2810	889	38	”	"	PUNCT
taxlaw-2810	889	39	under	under	ADP
taxlaw-2810	889	40	§	§	PROPN
taxlaw-2810	889	41	162(f	162(f	PROPN
taxlaw-2810	889	42	)	)	PUNCT
taxlaw-2810	889	43	.	.	PUNCT
taxlaw-2810	890	1	this	this	DET
taxlaw-2810	890	2	part	part	NOUN
taxlaw-2810	890	3	has	have	AUX
taxlaw-2810	890	4	identified	identify	VERB
taxlaw-2810	890	5	two	two	NUM
taxlaw-2810	890	6	advantages	advantage	NOUN
taxlaw-2810	890	7	of	of	ADP
taxlaw-2810	890	8	the	the	DET
taxlaw-2810	890	9	tax	tax	NOUN
taxlaw-2810	890	10	-	-	PUNCT
taxlaw-2810	890	11	liability	liability	NOUN
taxlaw-2810	890	12	approach	approach	NOUN
taxlaw-2810	890	13	to	to	ADP
taxlaw-2810	890	14	combating	combat	VERB
taxlaw-2810	890	15	wage	wage	NOUN
taxlaw-2810	890	16	theft	theft	NOUN
taxlaw-2810	890	17	:	:	PUNCT
taxlaw-2810	890	18	the	the	DET
taxlaw-2810	890	19	tax	tax	NOUN
taxlaw-2810	890	20	authority	authority	NOUN
taxlaw-2810	890	21	’s	’s	PART
taxlaw-2810	890	22	special	special	ADJ
taxlaw-2810	890	23	collection	collection	NOUN
taxlaw-2810	890	24	powers	power	NOUN
taxlaw-2810	890	25	and	and	CCONJ
taxlaw-2810	890	26	the	the	DET
taxlaw-2810	890	27	non	non	ADJ
taxlaw-2810	890	28	-	-	NOUN
taxlaw-2810	890	29	deductibility	deductibility	NOUN
taxlaw-2810	890	30	of	of	ADP
taxlaw-2810	890	31	tax	tax	NOUN
taxlaw-2810	890	32	penalties	penalty	NOUN
taxlaw-2810	890	33	as	as	ADP
taxlaw-2810	890	34	business	business	NOUN
taxlaw-2810	890	35	expenses	expense	NOUN
taxlaw-2810	890	36	.	.	PUNCT
taxlaw-2810	891	1	the	the	DET
taxlaw-2810	891	2	value	value	NOUN
taxlaw-2810	891	3	of	of	ADP
taxlaw-2810	891	4	these	these	DET
taxlaw-2810	891	5	advantages	advantage	NOUN
taxlaw-2810	891	6	,	,	PUNCT
taxlaw-2810	891	7	however	however	ADV
taxlaw-2810	891	8	,	,	PUNCT
taxlaw-2810	891	9	must	must	AUX
taxlaw-2810	891	10	be	be	AUX
taxlaw-2810	891	11	discounted	discount	VERB
taxlaw-2810	891	12	by	by	ADP
taxlaw-2810	891	13	the	the	DET
taxlaw-2810	891	14	probability	probability	NOUN
taxlaw-2810	891	15	that	that	SCONJ
taxlaw-2810	891	16	the	the	DET
taxlaw-2810	891	17	unpaid	unpaid	ADJ
taxlaw-2810	891	18	worker	worker	NOUN
taxlaw-2810	891	19	becomes	become	VERB
taxlaw-2810	891	20	a	a	DET
taxlaw-2810	891	21	tax	tax	NOUN
taxlaw-2810	891	22	informant	informant	NOUN
taxlaw-2810	891	23	;	;	PUNCT
taxlaw-2810	891	24	that	that	SCONJ
taxlaw-2810	891	25	the	the	DET
taxlaw-2810	891	26	tax	tax	NOUN
taxlaw-2810	891	27	authority	authority	NOUN
taxlaw-2810	891	28	audits	audits	NOUN
taxlaw-2810	891	29	that	that	PRON
taxlaw-2810	891	30	worker	worker	NOUN
taxlaw-2810	891	31	’s	’s	PART
taxlaw-2810	891	32	employer	employer	NOUN
taxlaw-2810	891	33	on	on	ADP
taxlaw-2810	891	34	that	that	DET
taxlaw-2810	891	35	basis	basis	NOUN
taxlaw-2810	891	36	;	;	PUNCT
taxlaw-2810	891	37	and	and	CCONJ
taxlaw-2810	891	38	that	that	SCONJ
taxlaw-2810	891	39	such	such	ADJ
taxlaw-2810	891	40	audit	audit	NOUN
taxlaw-2810	891	41	generates	generate	VERB
taxlaw-2810	891	42	enough	enough	ADJ
taxlaw-2810	891	43	proof	proof	NOUN
taxlaw-2810	891	44	to	to	PART
taxlaw-2810	891	45	establish	establish	VERB
taxlaw-2810	891	46	tax	tax	NOUN
taxlaw-2810	891	47	liability	liability	NOUN
taxlaw-2810	891	48	.	.	PUNCT
taxlaw-2810	892	1	for	for	ADP
taxlaw-2810	892	2	this	this	DET
taxlaw-2810	892	3	reason	reason	NOUN
taxlaw-2810	892	4	,	,	PUNCT
taxlaw-2810	892	5	the	the	DET
taxlaw-2810	892	6	tax	tax	NOUN
taxlaw-2810	892	7	-	-	PUNCT
taxlaw-2810	892	8	liability	liability	NOUN
taxlaw-2810	892	9	approach	approach	NOUN
taxlaw-2810	892	10	to	to	AUX
taxlaw-2810	892	11	wage	wage	VERB
taxlaw-2810	892	12	theft	theft	NOUN
taxlaw-2810	892	13	only	only	ADV
taxlaw-2810	892	14	complements	complement	NOUN
taxlaw-2810	892	15	,	,	PUNCT
taxlaw-2810	892	16	not	not	PART
taxlaw-2810	892	17	substitutes	substitute	NOUN
taxlaw-2810	892	18	for	for	ADP
taxlaw-2810	892	19	,	,	PUNCT
taxlaw-2810	892	20	existing	exist	VERB
taxlaw-2810	892	21	strategies	strategy	NOUN
taxlaw-2810	892	22	for	for	ADP
taxlaw-2810	892	23	combating	combat	VERB
taxlaw-2810	892	24	wage	wage	NOUN
taxlaw-2810	892	25	theft	theft	NOUN
taxlaw-2810	892	26	,	,	PUNCT
taxlaw-2810	892	27	such	such	ADJ
taxlaw-2810	892	28	as	as	ADP
taxlaw-2810	892	29	private	private	ADJ
taxlaw-2810	892	30	lawsuits	lawsuit	NOUN
taxlaw-2810	892	31	and	and	CCONJ
taxlaw-2810	892	32	agency	agency	NOUN
taxlaw-2810	892	33	enforcement	enforcement	NOUN
taxlaw-2810	892	34	proceedings	proceeding	NOUN
taxlaw-2810	892	35	.	.	PUNCT
taxlaw-2810	893	1	126	126	NUM
taxlaw-2810	893	2	see	see	VERB
taxlaw-2810	893	3	,	,	PUNCT
taxlaw-2810	893	4	e.g.	e.g.	ADV
taxlaw-2810	893	5	,	,	PUNCT
taxlaw-2810	893	6	s.	s.	PROPN
taxlaw-2810	893	7	pac	pac	PROPN
taxlaw-2810	893	8	.	.	PROPN
taxlaw-2810	894	1	transp	transp	PROPN
taxlaw-2810	894	2	.	.	PUNCT
taxlaw-2810	895	1	co.	co.	PROPN
taxlaw-2810	896	1	v.	v.	ADP
taxlaw-2810	896	2	comm’r	comm’r	PROPN
taxlaw-2810	896	3	,	,	PUNCT
taxlaw-2810	896	4	75	75	NUM
taxlaw-2810	896	5	t.c	t.c	PROPN
taxlaw-2810	896	6	.	.	PROPN
taxlaw-2810	896	7	497	497	NUM
taxlaw-2810	896	8	,	,	PUNCT
taxlaw-2810	896	9	650	650	NUM
taxlaw-2810	896	10	-	-	SYM
taxlaw-2810	896	11	52	52	NUM
taxlaw-2810	896	12	(	(	PUNCT
taxlaw-2810	896	13	1980	1980	NUM
taxlaw-2810	896	14	)	)	PUNCT
taxlaw-2810	896	15	.	.	PUNCT
taxlaw-2810	897	1	for	for	ADP
taxlaw-2810	897	2	the	the	DET
taxlaw-2810	897	3	interpretative	interpretative	ADJ
taxlaw-2810	897	4	genealogy	genealogy	NOUN
taxlaw-2810	897	5	of	of	ADP
taxlaw-2810	897	6	i.r.c	i.r.c	NOUN
taxlaw-2810	897	7	.	.	PUNCT
taxlaw-2810	898	1	§	§	PROPN
taxlaw-2810	898	2	162(f	162(f	PROPN
taxlaw-2810	898	3	)	)	PUNCT
taxlaw-2810	898	4	,	,	PUNCT
taxlaw-2810	898	5	see	see	VERB
taxlaw-2810	898	6	f.	f.	PROPN
taxlaw-2810	898	7	philip	philip	PROPN
taxlaw-2810	898	8	manns	manns	PROPN
taxlaw-2810	898	9	,	,	PUNCT
taxlaw-2810	898	10	jr	jr	PROPN
taxlaw-2810	898	11	.	.	PROPN
taxlaw-2810	898	12	,	,	PUNCT
taxlaw-2810	898	13	internal	internal	PROPN
taxlaw-2810	898	14	revenue	revenue	NOUN
taxlaw-2810	898	15	code	code	NOUN
taxlaw-2810	898	16	section	section	NOUN
taxlaw-2810	898	17	162(f	162(f	PROPN
taxlaw-2810	898	18	):	):	PUNCT
taxlaw-2810	898	19	when	when	SCONJ
taxlaw-2810	898	20	does	do	AUX
taxlaw-2810	898	21	the	the	DET
taxlaw-2810	898	22	payment	payment	NOUN
taxlaw-2810	898	23	of	of	ADP
taxlaw-2810	898	24	damages	damage	NOUN
taxlaw-2810	898	25	to	to	ADP
taxlaw-2810	898	26	a	a	DET
taxlaw-2810	898	27	government	government	NOUN
taxlaw-2810	898	28	punish	punish	VERB
taxlaw-2810	898	29	the	the	DET
taxlaw-2810	898	30	payor	payor	NOUN
taxlaw-2810	898	31	?	?	PUNCT
taxlaw-2810	898	32	,	,	PUNCT
taxlaw-2810	898	33	13	13	NUM
taxlaw-2810	898	34	va	va	NOUN
taxlaw-2810	898	35	.	.	PUNCT
taxlaw-2810	898	36	tax	tax	PROPN
taxlaw-2810	898	37	rev	rev	PROPN
taxlaw-2810	898	38	.	.	PROPN
taxlaw-2810	898	39	271	271	NUM
taxlaw-2810	898	40	,	,	PUNCT
taxlaw-2810	898	41	276	276	NUM
taxlaw-2810	898	42	-	-	SYM
taxlaw-2810	898	43	288	288	NUM
taxlaw-2810	898	44	(	(	PUNCT
taxlaw-2810	898	45	1993	1993	NUM
taxlaw-2810	898	46	)	)	PUNCT
taxlaw-2810	898	47	.	.	PUNCT
taxlaw-2810	899	1	127	127	NUM
taxlaw-2810	899	2	treas	trea	NOUN
taxlaw-2810	899	3	.	.	PUNCT
taxlaw-2810	900	1	reg	reg	PROPN
taxlaw-2810	900	2	.	.	PUNCT
taxlaw-2810	901	1	§	§	PROPN
taxlaw-2810	901	2	1.162	1.162	NUM
taxlaw-2810	901	3	-	-	SYM
taxlaw-2810	901	4	21(b)(1)(ii	21(b)(1)(ii	NUM
taxlaw-2810	901	5	)	)	PUNCT
taxlaw-2810	901	6	(	(	PUNCT
taxlaw-2810	901	7	as	as	SCONJ
taxlaw-2810	901	8	amended	amend	VERB
taxlaw-2810	901	9	in	in	ADP
taxlaw-2810	901	10	1975	1975	NUM
taxlaw-2810	901	11	)	)	PUNCT
taxlaw-2810	901	12	.	.	PUNCT
taxlaw-2810	902	1	128	128	NUM
taxlaw-2810	902	2	treas	trea	NOUN
taxlaw-2810	902	3	.	.	PUNCT
taxlaw-2810	903	1	reg	reg	PROPN
taxlaw-2810	903	2	.	.	PUNCT
taxlaw-2810	904	1	§	§	PROPN
taxlaw-2810	904	2	1.162–21(b)(1)(iii	1.162–21(b)(1)(iii	NUM
taxlaw-2810	904	3	)	)	PUNCT
taxlaw-2810	904	4	(	(	PUNCT
taxlaw-2810	904	5	as	as	SCONJ
taxlaw-2810	904	6	amended	amend	VERB
taxlaw-2810	904	7	in	in	ADP
taxlaw-2810	904	8	1975	1975	NUM
taxlaw-2810	904	9	)	)	PUNCT
taxlaw-2810	904	10	.	.	PUNCT
taxlaw-2810	905	1	129	129	NUM
taxlaw-2810	905	2	treas	trea	NOUN
taxlaw-2810	905	3	.	.	PUNCT
taxlaw-2810	906	1	reg	reg	PROPN
taxlaw-2810	906	2	.	.	PUNCT
taxlaw-2810	907	1	§	§	PROPN
taxlaw-2810	907	2	1.162–21(b)(2	1.162–21(b)(2	NUM
taxlaw-2810	907	3	)	)	PUNCT
taxlaw-2810	907	4	(	(	PUNCT
taxlaw-2810	907	5	as	as	SCONJ
taxlaw-2810	907	6	amended	amend	VERB
taxlaw-2810	907	7	in	in	ADP
taxlaw-2810	907	8	1975	1975	NUM
taxlaw-2810	907	9	)	)	PUNCT
taxlaw-2810	907	10	.	.	PUNCT
taxlaw-2810	908	1	130	130	NUM
taxlaw-2810	909	1	i	i	PRON
taxlaw-2810	909	2	d.	d.	PROPN
taxlaw-2810	909	3	131	131	NUM
taxlaw-2810	909	4	i.r.s	i.r.s	PROPN
taxlaw-2810	909	5	.	.	PUNCT
taxlaw-2810	910	1	chief	chief	ADJ
taxlaw-2810	910	2	counsel	counsel	NOUN
taxlaw-2810	910	3	advice	advice	NOUN
taxlaw-2810	910	4	2007	2007	NUM
taxlaw-2810	910	5	-	-	SYM
taxlaw-2810	910	6	0015	0015	NUM
taxlaw-2810	910	7	,	,	PUNCT
taxlaw-2810	910	8	at	at	ADP
taxlaw-2810	910	9	5	5	NUM
taxlaw-2810	910	10	-	-	SYM
taxlaw-2810	910	11	9	9	NUM
taxlaw-2810	910	12	(	(	PUNCT
taxlaw-2810	910	13	july	july	PROPN
taxlaw-2810	910	14	12	12	NUM
taxlaw-2810	910	15	,	,	PUNCT
taxlaw-2810	910	16	2007	2007	NUM
taxlaw-2810	910	17	)	)	PUNCT
taxlaw-2810	910	18	available	available	ADJ
taxlaw-2810	910	19	at	at	ADP
taxlaw-2810	910	20	www.irs.gov/pub/irs-utl/am2007015.pdf	www.irs.gov/pub/irs-utl/am2007015.pdf	NOUN
taxlaw-2810	910	21	.	.	PUNCT
taxlaw-2810	911	1	132	132	NUM
taxlaw-2810	911	2	treas	trea	NOUN
taxlaw-2810	911	3	.	.	PUNCT
taxlaw-2810	912	1	reg	reg	PROPN
taxlaw-2810	912	2	.	.	PUNCT
taxlaw-2810	913	1	§	§	PROPN
taxlaw-2810	913	2	1.162–21(b)(1)(ii	1.162–21(b)(1)(ii	NUM
taxlaw-2810	913	3	)	)	PUNCT
taxlaw-2810	913	4	.	.	PUNCT
taxlaw-2810	914	1	142	142	NUM
taxlaw-2810	914	2	columbia	columbia	PROPN
taxlaw-2810	914	3	journal	journal	PROPN
taxlaw-2810	914	4	of	of	ADP
taxlaw-2810	914	5	tax	tax	NOUN
taxlaw-2810	914	6	law	law	NOUN
taxlaw-2810	914	7	[	[	X
taxlaw-2810	914	8	vol.3:113	vol.3:113	PROPN
taxlaw-2810	914	9	vi	vi	PROPN
taxlaw-2810	914	10	.	.	PROPN
taxlaw-2810	914	11	conclusion	conclusion	NOUN
taxlaw-2810	914	12	this	this	DET
taxlaw-2810	914	13	paper	paper	NOUN
taxlaw-2810	914	14	has	have	AUX
taxlaw-2810	914	15	shown	show	VERB
taxlaw-2810	914	16	how	how	SCONJ
taxlaw-2810	914	17	,	,	PUNCT
taxlaw-2810	914	18	under	under	ADP
taxlaw-2810	914	19	existing	exist	VERB
taxlaw-2810	914	20	federal	federal	ADJ
taxlaw-2810	914	21	and	and	CCONJ
taxlaw-2810	914	22	state	state	NOUN
taxlaw-2810	914	23	tax	tax	NOUN
taxlaw-2810	914	24	law	law	NOUN
taxlaw-2810	914	25	,	,	PUNCT
taxlaw-2810	914	26	underpaying	underpay	VERB
taxlaw-2810	914	27	employers	employer	NOUN
taxlaw-2810	914	28	face	face	VERB
taxlaw-2810	914	29	tax	tax	NOUN
taxlaw-2810	914	30	liability	liability	NOUN
taxlaw-2810	914	31	for	for	ADP
taxlaw-2810	914	32	failing	fail	VERB
taxlaw-2810	914	33	to	to	PART
taxlaw-2810	914	34	report	report	VERB
taxlaw-2810	914	35	unpaid	unpaid	ADJ
taxlaw-2810	914	36	wages	wage	NOUN
taxlaw-2810	914	37	as	as	ADP
taxlaw-2810	914	38	income	income	NOUN
taxlaw-2810	914	39	or	or	CCONJ
taxlaw-2810	914	40	,	,	PUNCT
taxlaw-2810	914	41	in	in	ADP
taxlaw-2810	914	42	some	some	DET
taxlaw-2810	914	43	circumstances	circumstance	NOUN
taxlaw-2810	914	44	,	,	PUNCT
taxlaw-2810	914	45	for	for	ADP
taxlaw-2810	914	46	claiming	claim	VERB
taxlaw-2810	914	47	paid	pay	VERB
taxlaw-2810	914	48	or	or	CCONJ
taxlaw-2810	914	49	unpaid	unpaid	ADJ
taxlaw-2810	914	50	wages	wage	NOUN
taxlaw-2810	914	51	as	as	ADP
taxlaw-2810	914	52	deductible	deductible	ADJ
taxlaw-2810	914	53	business	business	NOUN
taxlaw-2810	914	54	expenses	expense	NOUN
taxlaw-2810	914	55	.	.	PUNCT
taxlaw-2810	915	1	the	the	DET
taxlaw-2810	915	2	paper	paper	NOUN
taxlaw-2810	915	3	then	then	ADV
taxlaw-2810	915	4	discussed	discuss	VERB
taxlaw-2810	915	5	the	the	DET
taxlaw-2810	915	6	conditions	condition	NOUN
taxlaw-2810	915	7	under	under	ADP
taxlaw-2810	915	8	which	which	PRON
taxlaw-2810	915	9	unpaid	unpaid	ADJ
taxlaw-2810	915	10	workers	worker	NOUN
taxlaw-2810	915	11	might	might	AUX
taxlaw-2810	915	12	decide	decide	VERB
taxlaw-2810	915	13	to	to	PART
taxlaw-2810	915	14	help	help	VERB
taxlaw-2810	915	15	tax	tax	NOUN
taxlaw-2810	915	16	authorities	authority	NOUN
taxlaw-2810	915	17	enforce	enforce	VERB
taxlaw-2810	915	18	such	such	ADJ
taxlaw-2810	915	19	liability	liability	NOUN
taxlaw-2810	915	20	by	by	ADP
taxlaw-2810	915	21	becoming	become	VERB
taxlaw-2810	915	22	tax	tax	NOUN
taxlaw-2810	915	23	informants	informant	NOUN
taxlaw-2810	915	24	or	or	CCONJ
taxlaw-2810	915	25	pursuing	pursue	VERB
taxlaw-2810	915	26	a	a	DET
taxlaw-2810	915	27	qui	qui	X
taxlaw-2810	915	28	tam	tam	X
taxlaw-2810	915	29	tax	tax	NOUN
taxlaw-2810	915	30	fraud	fraud	NOUN
taxlaw-2810	915	31	action	action	NOUN
taxlaw-2810	915	32	.	.	PUNCT
taxlaw-2810	916	1	finally	finally	ADV
taxlaw-2810	916	2	,	,	PUNCT
taxlaw-2810	916	3	the	the	DET
taxlaw-2810	916	4	paper	paper	NOUN
taxlaw-2810	916	5	identified	identify	VERB
taxlaw-2810	916	6	two	two	NUM
taxlaw-2810	916	7	distinct	distinct	ADJ
taxlaw-2810	916	8	advantages	advantage	NOUN
taxlaw-2810	916	9	of	of	ADP
taxlaw-2810	916	10	pursuing	pursue	VERB
taxlaw-2810	916	11	tax	tax	NOUN
taxlaw-2810	916	12	liability	liability	NOUN
taxlaw-2810	916	13	as	as	ADP
taxlaw-2810	916	14	an	an	DET
taxlaw-2810	916	15	important	important	ADJ
taxlaw-2810	916	16	complement	complement	NOUN
taxlaw-2810	916	17	to	to	ADP
taxlaw-2810	916	18	other	other	ADJ
taxlaw-2810	916	19	law	law	NOUN
taxlaw-2810	916	20	enforcement	enforcement	NOUN
taxlaw-2810	916	21	approaches	approach	NOUN
taxlaw-2810	916	22	to	to	ADP
taxlaw-2810	916	23	wage	wage	NOUN
taxlaw-2810	916	24	theft	theft	NOUN
taxlaw-2810	916	25	.	.	PUNCT
taxlaw-2810	917	1	the	the	DET
taxlaw-2810	917	2	paper	paper	NOUN
taxlaw-2810	917	3	is	be	AUX
taxlaw-2810	917	4	limited	limit	VERB
taxlaw-2810	917	5	in	in	ADP
taxlaw-2810	917	6	several	several	ADJ
taxlaw-2810	917	7	respects	respect	NOUN
taxlaw-2810	917	8	.	.	PUNCT
taxlaw-2810	918	1	for	for	ADP
taxlaw-2810	918	2	example	example	NOUN
taxlaw-2810	918	3	,	,	PUNCT
taxlaw-2810	918	4	it	it	PRON
taxlaw-2810	918	5	does	do	AUX
taxlaw-2810	918	6	not	not	PART
taxlaw-2810	918	7	consider	consider	VERB
taxlaw-2810	918	8	how	how	SCONJ
taxlaw-2810	918	9	such	such	ADJ
taxlaw-2810	918	10	tax	tax	NOUN
taxlaw-2810	918	11	liability	liability	NOUN
taxlaw-2810	918	12	,	,	PUNCT
taxlaw-2810	918	13	if	if	SCONJ
taxlaw-2810	918	14	recognized	recognize	VERB
taxlaw-2810	918	15	,	,	PUNCT
taxlaw-2810	918	16	might	might	AUX
taxlaw-2810	918	17	affect	affect	VERB
taxlaw-2810	918	18	the	the	DET
taxlaw-2810	918	19	practices	practice	NOUN
taxlaw-2810	918	20	of	of	ADP
taxlaw-2810	918	21	unions	union	NOUN
taxlaw-2810	918	22	,	,	PUNCT
taxlaw-2810	918	23	labor	labor	NOUN
taxlaw-2810	918	24	departments	department	NOUN
taxlaw-2810	918	25	,	,	PUNCT
taxlaw-2810	918	26	lawyers	lawyer	NOUN
taxlaw-2810	918	27	and	and	CCONJ
taxlaw-2810	918	28	others	other	NOUN
taxlaw-2810	918	29	who	who	PRON
taxlaw-2810	918	30	elect	elect	VERB
taxlaw-2810	918	31	to	to	PART
taxlaw-2810	918	32	pursue	pursue	VERB
taxlaw-2810	918	33	legal	legal	ADJ
taxlaw-2810	918	34	remedies	remedy	NOUN
taxlaw-2810	918	35	on	on	ADP
taxlaw-2810	918	36	behalf	behalf	NOUN
taxlaw-2810	918	37	of	of	ADP
taxlaw-2810	918	38	unpaid	unpaid	ADJ
taxlaw-2810	918	39	workers	worker	NOUN
taxlaw-2810	918	40	under	under	ADP
taxlaw-2810	918	41	,	,	PUNCT
taxlaw-2810	918	42	among	among	ADP
taxlaw-2810	918	43	other	other	ADJ
taxlaw-2810	918	44	laws	law	NOUN
taxlaw-2810	918	45	,	,	PUNCT
taxlaw-2810	918	46	state	state	NOUN
taxlaw-2810	918	47	contract	contract	NOUN
taxlaw-2810	918	48	law	law	NOUN
taxlaw-2810	918	49	,	,	PUNCT
taxlaw-2810	918	50	the	the	DET
taxlaw-2810	918	51	fair	fair	ADJ
taxlaw-2810	918	52	labor	labor	NOUN
taxlaw-2810	918	53	standards	standard	NOUN
taxlaw-2810	918	54	act	act	PROPN
taxlaw-2810	918	55	,	,	PUNCT
taxlaw-2810	918	56	or	or	CCONJ
taxlaw-2810	918	57	the	the	DET
taxlaw-2810	918	58	equal	equal	ADJ
taxlaw-2810	918	59	pay	pay	NOUN
taxlaw-2810	918	60	act	act	NOUN
taxlaw-2810	918	61	.	.	PUNCT
taxlaw-2810	919	1	on	on	ADP
taxlaw-2810	919	2	the	the	DET
taxlaw-2810	919	3	one	one	NUM
taxlaw-2810	919	4	hand	hand	NOUN
taxlaw-2810	919	5	,	,	PUNCT
taxlaw-2810	919	6	such	such	ADJ
taxlaw-2810	919	7	tax	tax	NOUN
taxlaw-2810	919	8	liability	liability	NOUN
taxlaw-2810	919	9	may	may	AUX
taxlaw-2810	919	10	only	only	ADV
taxlaw-2810	919	11	negligibly	negligibly	ADV
taxlaw-2810	919	12	affect	affect	VERB
taxlaw-2810	919	13	case	case	NOUN
taxlaw-2810	919	14	selection	selection	NOUN
taxlaw-2810	919	15	,	,	PUNCT
taxlaw-2810	919	16	given	give	VERB
taxlaw-2810	919	17	uncertainty	uncertainty	NOUN
taxlaw-2810	919	18	as	as	ADP
taxlaw-2810	919	19	to	to	ADP
taxlaw-2810	919	20	whether	whether	SCONJ
taxlaw-2810	919	21	the	the	DET
taxlaw-2810	919	22	tax	tax	NOUN
taxlaw-2810	919	23	authority	authority	NOUN
taxlaw-2810	919	24	will	will	AUX
taxlaw-2810	919	25	select	select	VERB
taxlaw-2810	919	26	the	the	DET
taxlaw-2810	919	27	case	case	NOUN
taxlaw-2810	919	28	for	for	ADP
taxlaw-2810	919	29	audit	audit	NOUN
taxlaw-2810	919	30	and	and	CCONJ
taxlaw-2810	919	31	recovery	recovery	NOUN
taxlaw-2810	919	32	,	,	PUNCT
taxlaw-2810	919	33	and	and	CCONJ
taxlaw-2810	919	34	given	give	VERB
taxlaw-2810	919	35	that	that	PRON
taxlaw-2810	919	36	underreporting	underreporte	VERB
taxlaw-2810	919	37	gross	gross	ADJ
taxlaw-2810	919	38	income	income	NOUN
taxlaw-2810	919	39	does	do	AUX
taxlaw-2810	919	40	not	not	PART
taxlaw-2810	919	41	necessarily	necessarily	ADV
taxlaw-2810	919	42	imply	imply	VERB
taxlaw-2810	919	43	additional	additional	ADJ
taxlaw-2810	919	44	tax	tax	NOUN
taxlaw-2810	919	45	liability	liability	NOUN
taxlaw-2810	919	46	(	(	PUNCT
taxlaw-2810	919	47	and	and	CCONJ
taxlaw-2810	919	48	associated	associated	ADJ
taxlaw-2810	919	49	penalties	penalty	NOUN
taxlaw-2810	919	50	)	)	PUNCT
taxlaw-2810	919	51	.	.	PUNCT
taxlaw-2810	920	1	on	on	ADP
taxlaw-2810	920	2	the	the	DET
taxlaw-2810	920	3	other	other	ADJ
taxlaw-2810	920	4	hand	hand	NOUN
taxlaw-2810	920	5	,	,	PUNCT
taxlaw-2810	920	6	these	these	DET
taxlaw-2810	920	7	actors	actor	NOUN
taxlaw-2810	920	8	may	may	AUX
taxlaw-2810	920	9	use	use	VERB
taxlaw-2810	920	10	employer	employer	NOUN
taxlaw-2810	920	11	fear	fear	NOUN
taxlaw-2810	920	12	of	of	ADP
taxlaw-2810	920	13	taxauthority	taxauthority	NOUN
taxlaw-2810	920	14	audits	audits	NOUN
taxlaw-2810	920	15	on	on	ADP
taxlaw-2810	920	16	the	the	DET
taxlaw-2810	920	17	basis	basis	NOUN
taxlaw-2810	920	18	of	of	ADP
taxlaw-2810	920	19	such	such	ADJ
taxlaw-2810	920	20	tax	tax	NOUN
taxlaw-2810	920	21	liability	liability	NOUN
taxlaw-2810	920	22	to	to	PART
taxlaw-2810	920	23	increase	increase	VERB
taxlaw-2810	920	24	lawsuit	lawsuit	NOUN
taxlaw-2810	920	25	settlement	settlement	NOUN
taxlaw-2810	920	26	prices	price	NOUN
taxlaw-2810	920	27	.	.	PUNCT
taxlaw-2810	921	1	i	i	PRON
taxlaw-2810	921	2	leave	leave	VERB
taxlaw-2810	921	3	these	these	PRON
taxlaw-2810	921	4	and	and	CCONJ
taxlaw-2810	921	5	other	other	ADJ
taxlaw-2810	921	6	implications	implication	NOUN
taxlaw-2810	921	7	of	of	ADP
taxlaw-2810	921	8	tax	tax	NOUN
taxlaw-2810	921	9	liability	liability	NOUN
taxlaw-2810	921	10	for	for	ADP
taxlaw-2810	921	11	wage	wage	NOUN
taxlaw-2810	921	12	underpayment	underpayment	NOUN
taxlaw-2810	921	13	for	for	ADP
taxlaw-2810	921	14	future	future	ADJ
taxlaw-2810	921	15	research	research	NOUN
taxlaw-2810	921	16	.	.	PUNCT
taxlaw-2810	922	1	2012	2012	NUM
taxlaw-2810	922	2	]	]	PUNCT
taxlaw-2810	922	3	tax	tax	NOUN
taxlaw-2810	922	4	liability	liability	NOUN
taxlaw-2810	922	5	for	for	ADP
taxlaw-2810	922	6	wage	wage	NOUN
taxlaw-2810	922	7	theft	theft	NOUN
taxlaw-2810	922	8	143	143	NUM
taxlaw-2810	922	9	appendix	appendix	NOUN
taxlaw-2810	922	10	this	this	DET
taxlaw-2810	922	11	appendix	appendix	NOUN
taxlaw-2810	922	12	is	be	AUX
taxlaw-2810	922	13	an	an	DET
taxlaw-2810	922	14	alternative	alternative	NOUN
taxlaw-2810	922	15	to	to	ADP
taxlaw-2810	922	16	part	part	NOUN
taxlaw-2810	922	17	iv(a)-(c	iv(a)-(c	PROPN
taxlaw-2810	922	18	)	)	PUNCT
taxlaw-2810	922	19	’s	’s	PART
taxlaw-2810	922	20	discussion	discussion	NOUN
taxlaw-2810	922	21	of	of	ADP
taxlaw-2810	922	22	the	the	DET
taxlaw-2810	922	23	major	major	ADJ
taxlaw-2810	922	24	gains	gain	NOUN
taxlaw-2810	922	25	and	and	CCONJ
taxlaw-2810	922	26	costs	cost	NOUN
taxlaw-2810	922	27	that	that	PRON
taxlaw-2810	922	28	might	might	AUX
taxlaw-2810	922	29	influence	influence	VERB
taxlaw-2810	922	30	the	the	DET
taxlaw-2810	922	31	worker	worker	NOUN
taxlaw-2810	922	32	deciding	decide	VERB
taxlaw-2810	922	33	whether	whether	SCONJ
taxlaw-2810	922	34	to	to	PART
taxlaw-2810	922	35	inform	inform	VERB
taxlaw-2810	922	36	the	the	DET
taxlaw-2810	922	37	tax	tax	NOUN
taxlaw-2810	922	38	agency	agency	NOUN
taxlaw-2810	922	39	about	about	ADP
taxlaw-2810	922	40	the	the	DET
taxlaw-2810	922	41	employer	employer	NOUN
taxlaw-2810	922	42	’s	’s	PART
taxlaw-2810	922	43	wage	wage	NOUN
taxlaw-2810	922	44	underpayment	underpayment	NOUN
taxlaw-2810	922	45	.	.	PUNCT
taxlaw-2810	923	1	assume	assume	VERB
taxlaw-2810	923	2	that	that	SCONJ
taxlaw-2810	923	3	the	the	DET
taxlaw-2810	923	4	worker	worker	NOUN
taxlaw-2810	923	5	decides	decide	VERB
taxlaw-2810	923	6	to	to	PART
taxlaw-2810	923	7	inform	inform	VERB
taxlaw-2810	923	8	the	the	DET
taxlaw-2810	923	9	tax	tax	NOUN
taxlaw-2810	923	10	agency	agency	NOUN
taxlaw-2810	923	11	about	about	ADP
taxlaw-2810	923	12	the	the	DET
taxlaw-2810	923	13	employer	employer	NOUN
taxlaw-2810	923	14	’s	’s	PART
taxlaw-2810	923	15	tax	tax	NOUN
taxlaw-2810	923	16	evasion	evasion	NOUN
taxlaw-2810	923	17	(	(	PUNCT
taxlaw-2810	923	18	by	by	ADP
taxlaw-2810	923	19	the	the	DET
taxlaw-2810	923	20	methods	method	NOUN
taxlaw-2810	923	21	described	describe	VERB
taxlaw-2810	923	22	in	in	ADP
taxlaw-2810	923	23	part	part	PROPN
taxlaw-2810	923	24	iii	iii	NOUN
taxlaw-2810	923	25	)	)	PUNCT
taxlaw-2810	923	26	if	if	SCONJ
taxlaw-2810	923	27	and	and	CCONJ
taxlaw-2810	923	28	only	only	ADV
taxlaw-2810	923	29	if	if	SCONJ
taxlaw-2810	923	30	the	the	DET
taxlaw-2810	923	31	expected	expect	VERB
taxlaw-2810	923	32	gain	gain	NOUN
taxlaw-2810	923	33	of	of	ADP
taxlaw-2810	923	34	such	such	ADJ
taxlaw-2810	923	35	reporting	reporting	NOUN
taxlaw-2810	923	36	(	(	PUNCT
taxlaw-2810	923	37	eg	eg	NOUN
taxlaw-2810	923	38	)	)	PUNCT
taxlaw-2810	923	39	exceeds	exceed	VERB
taxlaw-2810	923	40	its	its	PRON
taxlaw-2810	923	41	cost	cost	NOUN
taxlaw-2810	923	42	(	(	PUNCT
taxlaw-2810	923	43	c	c	NOUN
taxlaw-2810	923	44	)	)	PUNCT
taxlaw-2810	923	45	.	.	PUNCT
taxlaw-2810	924	1	modifying	modify	VERB
taxlaw-2810	924	2	yaniv	yaniv	PROPN
taxlaw-2810	924	3	(	(	PUNCT
taxlaw-2810	924	4	2001	2001	NUM
taxlaw-2810	924	5	)	)	PUNCT
taxlaw-2810	924	6	,	,	PUNCT
taxlaw-2810	924	7	i	i	PRON
taxlaw-2810	924	8	model	model	VERB
taxlaw-2810	924	9	the	the	DET
taxlaw-2810	924	10	decision	decision	NOUN
taxlaw-2810	924	11	to	to	PART
taxlaw-2810	924	12	inform	inform	VERB
taxlaw-2810	924	13	:	:	PUNCT
taxlaw-2810	924	14	[	[	PUNCT
taxlaw-2810	924	15	(	(	PUNCT
taxlaw-2810	924	16	)	)	PUNCT
taxlaw-2810	924	17	]	]	PUNCT
taxlaw-2810	925	1	∑	∑	PUNCT
taxlaw-2810	925	2	(	(	PUNCT
taxlaw-2810	925	3	)	)	PUNCT
taxlaw-2810	925	4	[	[	PUNCT
taxlaw-2810	925	5	(	(	PUNCT
taxlaw-2810	925	6	)	)	PUNCT
taxlaw-2810	925	7	]	]	PUNCT
taxlaw-2810	925	8	where	where	SCONJ
taxlaw-2810	925	9	is	be	AUX
taxlaw-2810	925	10	the	the	DET
taxlaw-2810	925	11	probability	probability	NOUN
taxlaw-2810	925	12	that	that	SCONJ
taxlaw-2810	925	13	the	the	DET
taxlaw-2810	925	14	tax	tax	NOUN
taxlaw-2810	925	15	agency	agency	NOUN
taxlaw-2810	925	16	will	will	AUX
taxlaw-2810	925	17	audit	audit	VERB
taxlaw-2810	925	18	the	the	DET
taxlaw-2810	925	19	employer	employer	NOUN
taxlaw-2810	925	20	and	and	CCONJ
taxlaw-2810	925	21	successfully	successfully	ADV
taxlaw-2810	925	22	recover	recover	VERB
taxlaw-2810	925	23	all	all	DET
taxlaw-2810	925	24	the	the	DET
taxlaw-2810	925	25	taxes	taxis	NOUN
taxlaw-2810	925	26	owed	owe	VERB
taxlaw-2810	925	27	plus	plus	CCONJ
taxlaw-2810	925	28	penalties	penalty	NOUN
taxlaw-2810	925	29	;	;	PUNCT
taxlaw-2810	925	30	z	z	NOUN
taxlaw-2810	925	31	is	be	AUX
taxlaw-2810	925	32	the	the	DET
taxlaw-2810	925	33	amount	amount	NOUN
taxlaw-2810	925	34	of	of	ADP
taxlaw-2810	925	35	taxes	taxis	NOUN
taxlaw-2810	925	36	and	and	CCONJ
taxlaw-2810	925	37	penalties	penalty	NOUN
taxlaw-2810	925	38	owed	owe	VERB
taxlaw-2810	925	39	;	;	PUNCT
taxlaw-2810	925	40	r	r	NOUN
taxlaw-2810	925	41	is	be	AUX
taxlaw-2810	925	42	the	the	DET
taxlaw-2810	925	43	informant	informant	NOUN
taxlaw-2810	925	44	's	's	PART
taxlaw-2810	925	45	emotional	emotional	ADJ
taxlaw-2810	925	46	satisfaction	satisfaction	NOUN
taxlaw-2810	925	47	for	for	ADP
taxlaw-2810	925	48	facilitating	facilitate	VERB
taxlaw-2810	925	49	the	the	DET
taxlaw-2810	925	50	recovery	recovery	NOUN
taxlaw-2810	925	51	;	;	PUNCT
taxlaw-2810	925	52	b	b	X
taxlaw-2810	925	53	is	be	AUX
taxlaw-2810	925	54	the	the	DET
taxlaw-2810	925	55	fraction	fraction	NOUN
taxlaw-2810	925	56	of	of	ADP
taxlaw-2810	925	57	the	the	DET
taxlaw-2810	925	58	recovery	recovery	NOUN
taxlaw-2810	925	59	to	to	PART
taxlaw-2810	925	60	be	be	AUX
taxlaw-2810	925	61	rewarded	reward	VERB
taxlaw-2810	925	62	to	to	ADP
taxlaw-2810	925	63	the	the	DET
taxlaw-2810	925	64	informant	informant	NOUN
taxlaw-2810	925	65	;	;	PUNCT
taxlaw-2810	925	66	s	s	X
taxlaw-2810	925	67	is	be	AUX
taxlaw-2810	925	68	the	the	DET
taxlaw-2810	925	69	informant	informant	NOUN
taxlaw-2810	925	70	’s	’s	PART
taxlaw-2810	925	71	cost	cost	NOUN
taxlaw-2810	925	72	of	of	ADP
taxlaw-2810	925	73	searching	search	VERB
taxlaw-2810	925	74	and	and	CCONJ
taxlaw-2810	925	75	acquiring	acquire	VERB
taxlaw-2810	925	76	the	the	DET
taxlaw-2810	925	77	information	information	NOUN
taxlaw-2810	925	78	;	;	PUNCT
taxlaw-2810	925	79	and	and	CCONJ
taxlaw-2810	925	80	k	k	PROPN
taxlaw-2810	925	81	is	be	AUX
taxlaw-2810	925	82	the	the	DET
taxlaw-2810	925	83	psychic	psychic	ADJ
taxlaw-2810	925	84	cost	cost	NOUN
taxlaw-2810	925	85	of	of	ADP
taxlaw-2810	925	86	informing	inform	VERB
taxlaw-2810	925	87	.	.	PUNCT
taxlaw-2810	926	1	ngo	ngo	PROPN
taxlaw-2810	926	2	support	support	NOUN
taxlaw-2810	926	3	may	may	AUX
taxlaw-2810	926	4	reduce	reduce	VERB
taxlaw-2810	926	5	values	value	NOUN
taxlaw-2810	926	6	of	of	ADP
taxlaw-2810	926	7	k	k	NOUN
taxlaw-2810	926	8	and	and	CCONJ
taxlaw-2810	926	9	increase	increase	VERB
taxlaw-2810	926	10	values	value	NOUN
taxlaw-2810	926	11	of	of	ADP
taxlaw-2810	926	12	r.	r.	NOUN
taxlaw-2810	926	13	for	for	ADP
taxlaw-2810	926	14	reporting	report	VERB
taxlaw-2810	926	15	to	to	ADP
taxlaw-2810	926	16	the	the	DET
taxlaw-2810	926	17	tax	tax	NOUN
taxlaw-2810	926	18	authority	authority	NOUN
taxlaw-2810	926	19	without	without	ADP
taxlaw-2810	926	20	expectation	expectation	NOUN
taxlaw-2810	926	21	of	of	ADP
taxlaw-2810	926	22	any	any	DET
taxlaw-2810	926	23	reward	reward	NOUN
taxlaw-2810	926	24	,	,	PUNCT
taxlaw-2810	926	25	b	b	NOUN
taxlaw-2810	926	26	=	=	SYM
taxlaw-2810	926	27	0	0	PROPN
taxlaw-2810	926	28	,	,	PUNCT
taxlaw-2810	926	29	which	which	PRON
taxlaw-2810	926	30	implies	imply	VERB
taxlaw-2810	926	31	that	that	SCONJ
taxlaw-2810	926	32	for	for	ADP
taxlaw-2810	926	33	workers	worker	NOUN
taxlaw-2810	926	34	who	who	PRON
taxlaw-2810	926	35	pursue	pursue	VERB
taxlaw-2810	926	36	this	this	DET
taxlaw-2810	926	37	avenue	avenue	NOUN
taxlaw-2810	926	38	,	,	PUNCT
taxlaw-2810	926	39	.	.	PUNCT
taxlaw-2810	927	1	the	the	DET
taxlaw-2810	927	2	term	term	NOUN
taxlaw-2810	927	3	∑	∑	PUNCT
taxlaw-2810	927	4	(	(	PUNCT
taxlaw-2810	927	5	)	)	PUNCT
taxlaw-2810	927	6	is	be	AUX
taxlaw-2810	927	7	the	the	DET
taxlaw-2810	927	8	present	present	ADJ
taxlaw-2810	927	9	value	value	NOUN
taxlaw-2810	927	10	of	of	ADP
taxlaw-2810	927	11	expected	expect	VERB
taxlaw-2810	927	12	future	future	ADJ
taxlaw-2810	927	13	wages	wage	NOUN
taxlaw-2810	927	14	lost	lose	VERB
taxlaw-2810	927	15	from	from	ADP
taxlaw-2810	927	16	the	the	DET
taxlaw-2810	927	17	employer	employer	NOUN
taxlaw-2810	927	18	because	because	SCONJ
taxlaw-2810	927	19	of	of	ADP
taxlaw-2810	927	20	the	the	DET
taxlaw-2810	927	21	decision	decision	NOUN
taxlaw-2810	927	22	to	to	PART
taxlaw-2810	927	23	inform	inform	VERB
taxlaw-2810	927	24	on	on	ADP
taxlaw-2810	927	25	that	that	DET
taxlaw-2810	927	26	employer	employer	NOUN
taxlaw-2810	927	27	,	,	PUNCT
taxlaw-2810	927	28	where	where	SCONJ
taxlaw-2810	927	29	w	w	NOUN
taxlaw-2810	927	30	=	=	PUNCT
taxlaw-2810	927	31	the	the	DET
taxlaw-2810	927	32	wages	wage	NOUN
taxlaw-2810	927	33	to	to	PART
taxlaw-2810	927	34	be	be	AUX
taxlaw-2810	927	35	received	receive	VERB
taxlaw-2810	927	36	from	from	ADP
taxlaw-2810	927	37	the	the	DET
taxlaw-2810	927	38	employer	employer	NOUN
taxlaw-2810	927	39	at	at	ADP
taxlaw-2810	927	40	the	the	DET
taxlaw-2810	927	41	end	end	NOUN
taxlaw-2810	927	42	of	of	ADP
taxlaw-2810	927	43	a	a	DET
taxlaw-2810	927	44	time	time	NOUN
taxlaw-2810	927	45	period	period	NOUN
taxlaw-2810	927	46	t	t	PROPN
taxlaw-2810	927	47	;	;	PUNCT
taxlaw-2810	927	48	the	the	DET
taxlaw-2810	927	49	discount	discount	NOUN
taxlaw-2810	927	50	factor	factor	NOUN
taxlaw-2810	927	51	(	(	PUNCT
taxlaw-2810	927	52	)	)	PUNCT
taxlaw-2810	927	53	⁄	⁄	PROPN
taxlaw-2810	927	54	,	,	PUNCT
taxlaw-2810	927	55	where	where	SCONJ
taxlaw-2810	927	56	r	r	NOUN
taxlaw-2810	927	57	=	=	PUNCT
taxlaw-2810	927	58	a	a	DET
taxlaw-2810	927	59	fixed	fix	VERB
taxlaw-2810	927	60	discount	discount	NOUN
taxlaw-2810	927	61	rate	rate	NOUN
taxlaw-2810	927	62	;	;	PUNCT
taxlaw-2810	927	63	λ	λ	X
taxlaw-2810	927	64	=	=	PUNCT
taxlaw-2810	927	65	the	the	DET
taxlaw-2810	927	66	probability	probability	NOUN
taxlaw-2810	927	67	that	that	SCONJ
taxlaw-2810	927	68	the	the	DET
taxlaw-2810	927	69	employer	employer	NOUN
taxlaw-2810	927	70	will	will	AUX
taxlaw-2810	927	71	fire	fire	VERB
taxlaw-2810	927	72	the	the	DET
taxlaw-2810	927	73	worker	worker	NOUN
taxlaw-2810	927	74	for	for	ADP
taxlaw-2810	927	75	becoming	become	VERB
taxlaw-2810	927	76	an	an	DET
taxlaw-2810	927	77	informant	informant	NOUN
taxlaw-2810	927	78	;	;	PUNCT
taxlaw-2810	927	79	and	and	CCONJ
taxlaw-2810	927	80	n	n	X
taxlaw-2810	927	81	=	=	PRON
taxlaw-2810	928	1	the	the	DET
taxlaw-2810	928	2	total	total	ADJ
taxlaw-2810	928	3	number	number	NOUN
taxlaw-2810	928	4	of	of	ADP
taxlaw-2810	928	5	time	time	NOUN
taxlaw-2810	928	6	periods	period	NOUN
taxlaw-2810	928	7	that	that	DET
taxlaw-2810	928	8	worker	worker	NOUN
taxlaw-2810	928	9	expects	expect	VERB
taxlaw-2810	928	10	to	to	PART
taxlaw-2810	928	11	work	work	VERB
taxlaw-2810	928	12	for	for	ADP
taxlaw-2810	928	13	that	that	DET
taxlaw-2810	928	14	employer	employer	NOUN
taxlaw-2810	928	15	after	after	ADP
taxlaw-2810	928	16	the	the	DET
taxlaw-2810	928	17	worker	worker	NOUN
taxlaw-2810	928	18	’s	’s	PART
taxlaw-2810	928	19	decision	decision	NOUN
taxlaw-2810	928	20	to	to	PART
taxlaw-2810	928	21	inform	inform	VERB
taxlaw-2810	928	22	,	,	PUNCT
taxlaw-2810	928	23	such	such	ADJ
taxlaw-2810	928	24	that	that	SCONJ
taxlaw-2810	928	25	n	n	NOUN
taxlaw-2810	928	26	≤	≤	ADV
taxlaw-2810	928	27	the	the	DET
taxlaw-2810	928	28	minimum	minimum	ADJ
taxlaw-2810	928	29	value	value	NOUN
taxlaw-2810	928	30	of	of	ADP
taxlaw-2810	928	31	t	t	PROPN
taxlaw-2810	928	32	for	for	ADP
taxlaw-2810	928	33	which	which	PRON
taxlaw-2810	928	34	.	.	PUNCT
taxlaw-2810	929	1	if	if	SCONJ
taxlaw-2810	929	2	the	the	DET
taxlaw-2810	929	3	worker	worker	NOUN
taxlaw-2810	929	4	expects	expect	VERB
taxlaw-2810	929	5	to	to	PART
taxlaw-2810	929	6	leave	leave	VERB
taxlaw-2810	929	7	the	the	DET
taxlaw-2810	929	8	employer	employer	NOUN
taxlaw-2810	929	9	immediately	immediately	ADV
taxlaw-2810	929	10	after	after	ADP
taxlaw-2810	929	11	informing	inform	VERB
taxlaw-2810	929	12	(	(	PUNCT
taxlaw-2810	929	13	e.g.	e.g.	ADV
taxlaw-2810	929	14	,	,	PUNCT
taxlaw-2810	929	15	to	to	PART
taxlaw-2810	929	16	work	work	VERB
taxlaw-2810	929	17	elsewhere	elsewhere	ADV
taxlaw-2810	929	18	)	)	PUNCT
taxlaw-2810	929	19	,	,	PUNCT
taxlaw-2810	929	20	then	then	ADV
taxlaw-2810	929	21	n	n	PROPN
taxlaw-2810	929	22	=	=	SYM
taxlaw-2810	929	23	0	0	X
taxlaw-2810	929	24	.	.	PUNCT
taxlaw-2810	930	1	as	as	SCONJ
taxlaw-2810	930	2	we	we	PRON
taxlaw-2810	930	3	move	move	VERB
taxlaw-2810	930	4	from	from	ADP
taxlaw-2810	930	5	a	a	DET
taxlaw-2810	930	6	perfectly	perfectly	ADV
taxlaw-2810	930	7	competitive	competitive	ADJ
taxlaw-2810	930	8	to	to	ADP
taxlaw-2810	930	9	a	a	DET
taxlaw-2810	930	10	monopsonistic	monopsonistic	ADJ
taxlaw-2810	930	11	labor	labor	NOUN
taxlaw-2810	930	12	market	market	NOUN
taxlaw-2810	930	13	,	,	PUNCT
taxlaw-2810	930	14	n	n	PRON
taxlaw-2810	930	15	should	should	AUX
taxlaw-2810	930	16	increase	increase	VERB
taxlaw-2810	930	17	.	.	PUNCT
taxlaw-2810	931	1	ngo	ngo	PROPN
taxlaw-2810	931	2	support	support	NOUN
taxlaw-2810	931	3	may	may	AUX
taxlaw-2810	931	4	decrease	decrease	VERB
taxlaw-2810	931	5	λ	λ	PROPN
taxlaw-2810	931	6	if	if	SCONJ
taxlaw-2810	931	7	,	,	PUNCT
taxlaw-2810	931	8	because	because	SCONJ
taxlaw-2810	931	9	of	of	ADP
taxlaw-2810	931	10	such	such	ADJ
taxlaw-2810	931	11	support	support	NOUN
taxlaw-2810	931	12	,	,	PUNCT
taxlaw-2810	931	13	the	the	DET
taxlaw-2810	931	14	employer	employer	NOUN
taxlaw-2810	931	15	is	be	AUX
taxlaw-2810	931	16	less	less	ADV
taxlaw-2810	931	17	likely	likely	ADJ
taxlaw-2810	931	18	to	to	PART
taxlaw-2810	931	19	fire	fire	VERB
taxlaw-2810	931	20	the	the	DET
taxlaw-2810	931	21	worker	worker	NOUN
taxlaw-2810	931	22	even	even	ADV
taxlaw-2810	931	23	after	after	ADP
taxlaw-2810	931	24	identifying	identify	VERB
taxlaw-2810	931	25	that	that	DET
taxlaw-2810	931	26	worker	worker	NOUN
taxlaw-2810	931	27	as	as	ADP
taxlaw-2810	931	28	an	an	DET
taxlaw-2810	931	29	informant	informant	NOUN
taxlaw-2810	931	30	.	.	PUNCT
taxlaw-2810	932	1	the	the	DET
taxlaw-2810	932	2	term	term	NOUN
taxlaw-2810	932	3	[	[	PUNCT
taxlaw-2810	932	4	(	(	PUNCT
taxlaw-2810	932	5	)	)	PUNCT
taxlaw-2810	932	6	]	]	PUNCT
taxlaw-2810	932	7	is	be	AUX
taxlaw-2810	932	8	the	the	DET
taxlaw-2810	932	9	expected	expect	VERB
taxlaw-2810	932	10	cost	cost	NOUN
taxlaw-2810	932	11	of	of	ADP
taxlaw-2810	932	12	deportation	deportation	NOUN
taxlaw-2810	932	13	for	for	ADP
taxlaw-2810	932	14	undocumented	undocumented	ADJ
taxlaw-2810	932	15	immigration	immigration	NOUN
taxlaw-2810	932	16	status	status	NOUN
taxlaw-2810	932	17	,	,	PUNCT
taxlaw-2810	932	18	where	where	SCONJ
taxlaw-2810	932	19	u	u	NOUN
taxlaw-2810	932	20	=	=	NOUN
taxlaw-2810	932	21	1	1	NUM
taxlaw-2810	932	22	if	if	SCONJ
taxlaw-2810	932	23	the	the	DET
taxlaw-2810	932	24	worker	worker	NOUN
taxlaw-2810	932	25	has	have	AUX
taxlaw-2810	932	26	undocumented	undocumented	ADJ
taxlaw-2810	932	27	immigrant	immigrant	ADJ
taxlaw-2810	932	28	status	status	NOUN
taxlaw-2810	932	29	,	,	PUNCT
taxlaw-2810	932	30	0	0	PUNCT
taxlaw-2810	932	31	if	if	SCONJ
taxlaw-2810	932	32	not	not	PART
taxlaw-2810	932	33	;	;	PUNCT
taxlaw-2810	932	34	=	=	SYM
taxlaw-2810	932	35	the	the	DET
taxlaw-2810	932	36	probability	probability	NOUN
taxlaw-2810	932	37	of	of	ADP
taxlaw-2810	932	38	deportation	deportation	NOUN
taxlaw-2810	932	39	;	;	PUNCT
taxlaw-2810	932	40	d	d	X
taxlaw-2810	932	41	=	=	PUNCT
taxlaw-2810	932	42	the	the	DET
taxlaw-2810	932	43	costs	cost	NOUN
taxlaw-2810	932	44	of	of	ADP
taxlaw-2810	932	45	deportation	deportation	NOUN
taxlaw-2810	932	46	to	to	ADP
taxlaw-2810	932	47	the	the	DET
taxlaw-2810	932	48	deported	deported	ADJ
taxlaw-2810	932	49	worker	worker	NOUN
taxlaw-2810	932	50	;	;	PUNCT
taxlaw-2810	932	51	and	and	CCONJ
taxlaw-2810	932	52	k	k	X
taxlaw-2810	933	1	*	*	PUNCT
taxlaw-2810	933	2	=	=	PUNCT
taxlaw-2810	933	3	the	the	DET
taxlaw-2810	933	4	specific	specific	ADJ
taxlaw-2810	933	5	fears	fear	NOUN
taxlaw-2810	933	6	of	of	ADP
taxlaw-2810	933	7	deportation	deportation	NOUN
taxlaw-2810	933	8	.	.	PUNCT