id	sid	tid	token	lemma	pos
taxlaw-2812	1	1	the	the	DET
taxlaw-2812	1	2	earned	earn	VERB
taxlaw-2812	1	3	income	income	NOUN
taxlaw-2812	1	4	tax	tax	NOUN
taxlaw-2812	1	5	credit	credit	NOUN
taxlaw-2812	1	6	,	,	PUNCT
taxlaw-2812	1	7	low	low	ADJ
taxlaw-2812	1	8	-	-	PUNCT
taxlaw-2812	1	9	income	income	NOUN
taxlaw-2812	1	10	workers	worker	NOUN
taxlaw-2812	1	11	,	,	PUNCT
taxlaw-2812	1	12	and	and	CCONJ
taxlaw-2812	1	13	the	the	DET
taxlaw-2812	1	14	legal	legal	ADJ
taxlaw-2812	1	15	aid	aid	NOUN
taxlaw-2812	1	16	community	community	NOUN
taxlaw-2812	1	17	jonathan	jonathan	PROPN
taxlaw-2812	1	18	p.	p.	PROPN
taxlaw-2812	1	19	schneller	schneller	NOUN
taxlaw-2812	2	1	*	*	PUNCT
taxlaw-2812	2	2	adam	adam	PROPN
taxlaw-2812	2	3	s.	s.	PROPN
taxlaw-2812	2	4	chilton	chilton	PROPN
taxlaw-2812	2	5	*	*	PROPN
taxlaw-2812	2	6	*	*	PROPN
taxlaw-2812	2	7	joshua	joshua	PROPN
taxlaw-2812	2	8	l.	l.	PROPN
taxlaw-2812	2	9	boehm	boehm	PROPN
taxlaw-2812	3	1	*	*	PUNCT
taxlaw-2812	3	2	*	*	PUNCT
taxlaw-2812	3	3	*	*	PUNCT
taxlaw-2812	3	4	abstract	abstract	ADJ
taxlaw-2812	3	5	the	the	DET
taxlaw-2812	3	6	earned	earn	VERB
taxlaw-2812	3	7	income	income	NOUN
taxlaw-2812	3	8	tax	tax	NOUN
taxlaw-2812	3	9	credit	credit	NOUN
taxlaw-2812	3	10	(	(	PUNCT
taxlaw-2812	3	11	“	"	PUNCT
taxlaw-2812	3	12	eitc	eitc	NOUN
taxlaw-2812	3	13	”	"	PUNCT
taxlaw-2812	3	14	)	)	PUNCT
taxlaw-2812	3	15	is	be	AUX
taxlaw-2812	3	16	the	the	DET
taxlaw-2812	3	17	largest	large	ADJ
taxlaw-2812	3	18	u.s	u.s	PROPN
taxlaw-2812	3	19	.	.	PROPN
taxlaw-2812	3	20	welfare	welfare	PROPN
taxlaw-2812	3	21	program	program	PROPN
taxlaw-2812	3	22	,	,	PUNCT
taxlaw-2812	3	23	with	with	ADP
taxlaw-2812	3	24	twenty	twenty	NUM
taxlaw-2812	3	25	-	-	PUNCT
taxlaw-2812	3	26	four	four	NUM
taxlaw-2812	3	27	million	million	NUM
taxlaw-2812	3	28	low	low	ADJ
taxlaw-2812	3	29	-	-	PUNCT
taxlaw-2812	3	30	income	income	NOUN
taxlaw-2812	3	31	americans	americans	PROPN
taxlaw-2812	3	32	receiving	receive	VERB
taxlaw-2812	3	33	$	$	SYM
taxlaw-2812	3	34	60	60	NUM
taxlaw-2812	3	35	billion	billion	NUM
taxlaw-2812	3	36	of	of	ADP
taxlaw-2812	3	37	disbursals	disbursal	NOUN
taxlaw-2812	3	38	in	in	ADP
taxlaw-2812	3	39	2009	2009	NUM
taxlaw-2812	3	40	.	.	PUNCT
taxlaw-2812	4	1	through	through	ADP
taxlaw-2812	4	2	the	the	DET
taxlaw-2812	4	3	eitc	eitc	NOUN
taxlaw-2812	4	4	,	,	PUNCT
taxlaw-2812	4	5	working	work	VERB
taxlaw-2812	4	6	americans	americans	PROPN
taxlaw-2812	4	7	with	with	ADP
taxlaw-2812	4	8	little	little	ADJ
taxlaw-2812	4	9	or	or	CCONJ
taxlaw-2812	4	10	no	no	PRON
taxlaw-2812	4	11	tax	tax	NOUN
taxlaw-2812	4	12	liability	liability	NOUN
taxlaw-2812	4	13	can	can	AUX
taxlaw-2812	4	14	receive	receive	VERB
taxlaw-2812	4	15	up	up	ADP
taxlaw-2812	4	16	to	to	ADP
taxlaw-2812	4	17	nearly	nearly	ADV
taxlaw-2812	4	18	$	$	SYM
taxlaw-2812	4	19	6,000	6,000	NUM
taxlaw-2812	4	20	in	in	ADP
taxlaw-2812	4	21	refundable	refundable	ADJ
taxlaw-2812	4	22	tax	tax	NOUN
taxlaw-2812	4	23	credits	credit	NOUN
taxlaw-2812	4	24	each	each	DET
taxlaw-2812	4	25	year	year	NOUN
taxlaw-2812	4	26	.	.	PUNCT
taxlaw-2812	5	1	over	over	ADP
taxlaw-2812	5	2	the	the	DET
taxlaw-2812	5	3	past	past	ADJ
taxlaw-2812	5	4	two	two	NUM
taxlaw-2812	5	5	decades	decade	NOUN
taxlaw-2812	5	6	,	,	PUNCT
taxlaw-2812	5	7	policymakers	policymaker	NOUN
taxlaw-2812	5	8	have	have	AUX
taxlaw-2812	5	9	increasingly	increasingly	ADV
taxlaw-2812	5	10	favored	favor	VERB
taxlaw-2812	5	11	the	the	DET
taxlaw-2812	5	12	eitc	eitc	NOUN
taxlaw-2812	5	13	over	over	ADP
taxlaw-2812	5	14	direct	direct	ADJ
taxlaw-2812	5	15	-	-	PUNCT
taxlaw-2812	5	16	transfer	transfer	NOUN
taxlaw-2812	5	17	welfare	welfare	NOUN
taxlaw-2812	5	18	programs	program	NOUN
taxlaw-2812	5	19	,	,	PUNCT
taxlaw-2812	5	20	citing	cite	VERB
taxlaw-2812	5	21	its	its	PRON
taxlaw-2812	5	22	lower	low	ADJ
taxlaw-2812	5	23	administrative	administrative	ADJ
taxlaw-2812	5	24	expense	expense	NOUN
taxlaw-2812	5	25	(	(	PUNCT
taxlaw-2812	5	26	as	as	ADP
taxlaw-2812	5	27	recipients	recipient	NOUN
taxlaw-2812	5	28	“	"	PUNCT
taxlaw-2812	5	29	self	self	NOUN
taxlaw-2812	5	30	-	-	PUNCT
taxlaw-2812	5	31	certify	certify	NOUN
taxlaw-2812	5	32	”	"	PUNCT
taxlaw-2812	5	33	by	by	ADP
taxlaw-2812	5	34	filing	file	VERB
taxlaw-2812	5	35	taxes	taxis	NOUN
taxlaw-2812	5	36	)	)	PUNCT
taxlaw-2812	5	37	and	and	CCONJ
taxlaw-2812	5	38	incentives	incentive	NOUN
taxlaw-2812	5	39	for	for	SCONJ
taxlaw-2812	5	40	recipients	recipient	NOUN
taxlaw-2812	5	41	to	to	PART
taxlaw-2812	5	42	work	work	VERB
taxlaw-2812	5	43	.	.	PUNCT
taxlaw-2812	6	1	despite	despite	SCONJ
taxlaw-2812	6	2	its	its	PRON
taxlaw-2812	6	3	political	political	ADJ
taxlaw-2812	6	4	appeal	appeal	NOUN
taxlaw-2812	6	5	,	,	PUNCT
taxlaw-2812	6	6	the	the	DET
taxlaw-2812	6	7	eitc	eitc	NOUN
taxlaw-2812	6	8	suffers	suffer	VERB
taxlaw-2812	6	9	deep	deep	ADJ
taxlaw-2812	6	10	structural	structural	ADJ
taxlaw-2812	6	11	flaws	flaw	NOUN
taxlaw-2812	6	12	.	.	PUNCT
taxlaw-2812	7	1	largely	largely	ADV
taxlaw-2812	7	2	because	because	SCONJ
taxlaw-2812	7	3	eitc	eitc	ADJ
taxlaw-2812	7	4	claimants	claimant	NOUN
taxlaw-2812	7	5	have	have	VERB
taxlaw-2812	7	6	little	little	ADJ
taxlaw-2812	7	7	guidance	guidance	NOUN
taxlaw-2812	7	8	in	in	ADP
taxlaw-2812	7	9	navigating	navigate	VERB
taxlaw-2812	7	10	the	the	DET
taxlaw-2812	7	11	difficult	difficult	ADJ
taxlaw-2812	7	12	filing	filing	NOUN
taxlaw-2812	7	13	process	process	NOUN
taxlaw-2812	7	14	,	,	PUNCT
taxlaw-2812	7	15	they	they	PRON
taxlaw-2812	7	16	are	be	AUX
taxlaw-2812	7	17	subject	subject	ADJ
taxlaw-2812	7	18	to	to	ADP
taxlaw-2812	7	19	high	high	ADJ
taxlaw-2812	7	20	rates	rate	NOUN
taxlaw-2812	7	21	of	of	ADP
taxlaw-2812	7	22	irs	irs	PROPN
taxlaw-2812	7	23	audits	audits	NOUN
taxlaw-2812	7	24	and	and	CCONJ
taxlaw-2812	7	25	rescission	rescission	NOUN
taxlaw-2812	7	26	of	of	ADP
taxlaw-2812	7	27	benefits	benefit	NOUN
taxlaw-2812	7	28	with	with	ADP
taxlaw-2812	7	29	penalties	penalty	NOUN
taxlaw-2812	7	30	and	and	CCONJ
taxlaw-2812	7	31	interest	interest	NOUN
taxlaw-2812	7	32	.	.	PUNCT
taxlaw-2812	8	1	this	this	DET
taxlaw-2812	8	2	proliferation	proliferation	NOUN
taxlaw-2812	8	3	of	of	ADP
taxlaw-2812	8	4	eitc	eitc	NOUN
taxlaw-2812	8	5	-	-	PUNCT
taxlaw-2812	8	6	related	relate	VERB
taxlaw-2812	8	7	controversies	controversy	NOUN
taxlaw-2812	8	8	has	have	AUX
taxlaw-2812	8	9	created	create	VERB
taxlaw-2812	8	10	an	an	DET
taxlaw-2812	8	11	immense	immense	ADJ
taxlaw-2812	8	12	need	need	NOUN
taxlaw-2812	8	13	for	for	ADP
taxlaw-2812	8	14	legal	legal	ADJ
taxlaw-2812	8	15	assistance	assistance	NOUN
taxlaw-2812	8	16	,	,	PUNCT
taxlaw-2812	8	17	yet	yet	CCONJ
taxlaw-2812	8	18	low	low	ADJ
taxlaw-2812	8	19	-	-	PUNCT
taxlaw-2812	8	20	income	income	NOUN
taxlaw-2812	8	21	tax	tax	NOUN
taxlaw-2812	8	22	law	law	NOUN
taxlaw-2812	8	23	largely	largely	ADV
taxlaw-2812	8	24	remains	remain	VERB
taxlaw-2812	8	25	a	a	DET
taxlaw-2812	8	26	peripheral	peripheral	ADJ
taxlaw-2812	8	27	concern	concern	NOUN
taxlaw-2812	8	28	within	within	ADP
taxlaw-2812	8	29	the	the	DET
taxlaw-2812	8	30	legal	legal	ADJ
taxlaw-2812	8	31	aid	aid	NOUN
taxlaw-2812	8	32	community	community	NOUN
taxlaw-2812	8	33	.	.	PUNCT
taxlaw-2812	9	1	in	in	ADP
taxlaw-2812	9	2	this	this	DET
taxlaw-2812	9	3	article	article	NOUN
taxlaw-2812	9	4	,	,	PUNCT
taxlaw-2812	9	5	we	we	PRON
taxlaw-2812	9	6	suggest	suggest	VERB
taxlaw-2812	9	7	a	a	DET
taxlaw-2812	9	8	comprehensive	comprehensive	ADJ
taxlaw-2812	9	9	and	and	CCONJ
taxlaw-2812	9	10	achievable	achievable	ADJ
taxlaw-2812	9	11	set	set	NOUN
taxlaw-2812	9	12	of	of	ADP
taxlaw-2812	9	13	reforms	reform	NOUN
taxlaw-2812	9	14	that	that	PRON
taxlaw-2812	9	15	the	the	DET
taxlaw-2812	9	16	irs	irs	PROPN
taxlaw-2812	9	17	and	and	CCONJ
taxlaw-2812	9	18	legal	legal	ADJ
taxlaw-2812	9	19	services	service	NOUN
taxlaw-2812	9	20	organizations	organization	NOUN
taxlaw-2812	9	21	can	can	AUX
taxlaw-2812	9	22	enact	enact	VERB
taxlaw-2812	9	23	to	to	PART
taxlaw-2812	9	24	improve	improve	VERB
taxlaw-2812	9	25	the	the	DET
taxlaw-2812	9	26	eitc	eitc	PROPN
taxlaw-2812	9	27	’s	’s	PART
taxlaw-2812	9	28	efficacy	efficacy	NOUN
taxlaw-2812	9	29	and	and	CCONJ
taxlaw-2812	9	30	fairness	fairness	NOUN
taxlaw-2812	9	31	.	.	PUNCT
taxlaw-2812	10	1	we	we	PRON
taxlaw-2812	10	2	first	first	ADV
taxlaw-2812	10	3	describe	describe	VERB
taxlaw-2812	10	4	how	how	SCONJ
taxlaw-2812	10	5	the	the	DET
taxlaw-2812	10	6	complexity	complexity	NOUN
taxlaw-2812	10	7	of	of	ADP
taxlaw-2812	10	8	eitc	eitc	PROPN
taxlaw-2812	10	9	eligibility	eligibility	NOUN
taxlaw-2812	10	10	criteria	criterion	NOUN
taxlaw-2812	10	11	creates	create	VERB
taxlaw-2812	10	12	a	a	DET
taxlaw-2812	10	13	tremendous	tremendous	ADJ
taxlaw-2812	10	14	burden	burden	NOUN
taxlaw-2812	10	15	for	for	ADP
taxlaw-2812	10	16	low	low	ADJ
taxlaw-2812	10	17	-	-	PUNCT
taxlaw-2812	10	18	income	income	NOUN
taxlaw-2812	10	19	americans	americans	PROPN
taxlaw-2812	10	20	,	,	PUNCT
taxlaw-2812	10	21	as	as	SCONJ
taxlaw-2812	10	22	they	they	PRON
taxlaw-2812	10	23	frequently	frequently	ADV
taxlaw-2812	10	24	lack	lack	VERB
taxlaw-2812	10	25	advice	advice	NOUN
taxlaw-2812	10	26	in	in	ADP
taxlaw-2812	10	27	tax	tax	NOUN
taxlaw-2812	10	28	filing	filing	NOUN
taxlaw-2812	10	29	and	and	CCONJ
taxlaw-2812	10	30	can	can	AUX
taxlaw-2812	10	31	not	not	PART
taxlaw-2812	10	32	afford	afford	VERB
taxlaw-2812	10	33	legal	legal	ADJ
taxlaw-2812	10	34	representation	representation	NOUN
taxlaw-2812	10	35	in	in	ADP
taxlaw-2812	10	36	the	the	DET
taxlaw-2812	10	37	event	event	NOUN
taxlaw-2812	10	38	of	of	ADP
taxlaw-2812	10	39	a	a	DET
taxlaw-2812	10	40	controversy	controversy	NOUN
taxlaw-2812	10	41	with	with	ADP
taxlaw-2812	10	42	the	the	DET
taxlaw-2812	10	43	irs	irs	PROPN
taxlaw-2812	10	44	.	.	PUNCT
taxlaw-2812	11	1	we	we	PRON
taxlaw-2812	11	2	then	then	ADV
taxlaw-2812	11	3	outline	outline	VERB
taxlaw-2812	11	4	measures	measure	NOUN
taxlaw-2812	11	5	that	that	PRON
taxlaw-2812	11	6	the	the	DET
taxlaw-2812	11	7	irs	irs	PROPN
taxlaw-2812	11	8	should	should	AUX
taxlaw-2812	11	9	implement	implement	VERB
taxlaw-2812	11	10	to	to	PART
taxlaw-2812	11	11	make	make	VERB
taxlaw-2812	11	12	the	the	DET
taxlaw-2812	11	13	eitc	eitc	NOUN
taxlaw-2812	11	14	more	more	ADV
taxlaw-2812	11	15	accessible	accessible	ADJ
taxlaw-2812	11	16	and	and	CCONJ
taxlaw-2812	11	17	understandable	understandable	ADJ
taxlaw-2812	11	18	to	to	ADP
taxlaw-2812	11	19	those	those	PRON
taxlaw-2812	11	20	qualifying	qualify	VERB
taxlaw-2812	11	21	for	for	ADP
taxlaw-2812	11	22	the	the	DET
taxlaw-2812	11	23	credit	credit	NOUN
taxlaw-2812	11	24	,	,	PUNCT
taxlaw-2812	11	25	reducing	reduce	VERB
taxlaw-2812	11	26	the	the	DET
taxlaw-2812	11	27	chance	chance	NOUN
taxlaw-2812	11	28	of	of	ADP
taxlaw-2812	11	29	an	an	DET
taxlaw-2812	11	30	audit	audit	NOUN
taxlaw-2812	11	31	and	and	CCONJ
taxlaw-2812	11	32	loss	loss	NOUN
taxlaw-2812	11	33	of	of	ADP
taxlaw-2812	11	34	benefits	benefit	NOUN
taxlaw-2812	11	35	.	.	PUNCT
taxlaw-2812	12	1	in	in	ADP
taxlaw-2812	12	2	particular	particular	ADJ
taxlaw-2812	12	3	,	,	PUNCT
taxlaw-2812	12	4	we	we	PRON
taxlaw-2812	12	5	focus	focus	VERB
taxlaw-2812	12	6	on	on	ADP
taxlaw-2812	12	7	improving	improve	VERB
taxlaw-2812	12	8	the	the	DET
taxlaw-2812	12	9	tax	tax	NOUN
taxlaw-2812	12	10	filing	filing	NOUN
taxlaw-2812	12	11	process	process	NOUN
taxlaw-2812	12	12	,	,	PUNCT
taxlaw-2812	12	13	making	make	VERB
taxlaw-2812	12	14	eitc	eitc	ADJ
taxlaw-2812	12	15	audits	audits	NOUN
taxlaw-2812	12	16	more	more	ADV
taxlaw-2812	12	17	manageable	manageable	ADJ
taxlaw-2812	12	18	for	for	ADP
taxlaw-2812	12	19	recipients	recipient	NOUN
taxlaw-2812	12	20	,	,	PUNCT
taxlaw-2812	12	21	instituting	institute	VERB
taxlaw-2812	12	22	less	less	ADJ
taxlaw-2812	12	23	adversarial	adversarial	ADJ
taxlaw-2812	12	24	procedures	procedure	NOUN
taxlaw-2812	12	25	for	for	ADP
taxlaw-2812	12	26	eitc	eitc	NOUN
taxlaw-2812	12	27	-	-	PUNCT
taxlaw-2812	12	28	related	relate	VERB
taxlaw-2812	12	29	tax	tax	NOUN
taxlaw-2812	12	30	court	court	NOUN
taxlaw-2812	12	31	proceedings	proceeding	NOUN
taxlaw-2812	12	32	,	,	PUNCT
taxlaw-2812	12	33	and	and	CCONJ
taxlaw-2812	12	34	changing	change	VERB
taxlaw-2812	12	35	certain	certain	ADJ
taxlaw-2812	12	36	organizational	organizational	ADJ
taxlaw-2812	12	37	structures	structure	NOUN
taxlaw-2812	12	38	within	within	ADP
taxlaw-2812	12	39	the	the	DET
taxlaw-2812	12	40	irs	irs	PROPN
taxlaw-2812	12	41	.	.	PUNCT
taxlaw-2812	13	1	finally	finally	ADV
taxlaw-2812	13	2	,	,	PUNCT
taxlaw-2812	13	3	we	we	PRON
taxlaw-2812	13	4	propose	propose	VERB
taxlaw-2812	13	5	several	several	ADJ
taxlaw-2812	13	6	practical	practical	ADJ
taxlaw-2812	13	7	ways	way	NOUN
taxlaw-2812	13	8	that	that	PRON
taxlaw-2812	13	9	the	the	DET
taxlaw-2812	13	10	legal	legal	ADJ
taxlaw-2812	13	11	aid	aid	NOUN
taxlaw-2812	13	12	community	community	NOUN
taxlaw-2812	13	13	can	can	AUX
taxlaw-2812	13	14	enhance	enhance	VERB
taxlaw-2812	13	15	its	its	PRON
taxlaw-2812	13	16	support	support	NOUN
taxlaw-2812	13	17	of	of	ADP
taxlaw-2812	13	18	eitc	eitc	NOUN
taxlaw-2812	13	19	recipients	recipient	NOUN
taxlaw-2812	13	20	confronting	confront	VERB
taxlaw-2812	13	21	an	an	DET
taxlaw-2812	13	22	irs	irs	PROPN
taxlaw-2812	13	23	audit	audit	NOUN
taxlaw-2812	13	24	or	or	CCONJ
taxlaw-2812	13	25	tax	tax	NOUN
taxlaw-2812	13	26	court	court	NOUN
taxlaw-2812	13	27	action	action	NOUN
taxlaw-2812	13	28	.	.	PUNCT
taxlaw-2812	14	1	most	most	ADV
taxlaw-2812	14	2	importantly	importantly	ADV
taxlaw-2812	14	3	,	,	PUNCT
taxlaw-2812	14	4	we	we	PRON
taxlaw-2812	14	5	argue	argue	VERB
taxlaw-2812	14	6	that	that	SCONJ
taxlaw-2812	14	7	eitc	eitc	ADJ
taxlaw-2812	14	8	assistance	assistance	NOUN
taxlaw-2812	14	9	warrants	warrant	NOUN
taxlaw-2812	14	10	greater	great	ADJ
taxlaw-2812	14	11	congressional	congressional	ADJ
taxlaw-2812	14	12	funding	funding	NOUN
taxlaw-2812	14	13	and	and	CCONJ
taxlaw-2812	14	14	higher	high	ADJ
taxlaw-2812	14	15	strategic	strategic	ADJ
taxlaw-2812	14	16	and	and	CCONJ
taxlaw-2812	14	17	budgetary	budgetary	ADJ
taxlaw-2812	14	18	priority	priority	NOUN
taxlaw-2812	14	19	within	within	ADP
taxlaw-2812	14	20	legal	legal	ADJ
taxlaw-2812	14	21	aid	aid	NOUN
taxlaw-2812	14	22	organizations	organization	NOUN
taxlaw-2812	14	23	,	,	PUNCT
taxlaw-2812	14	24	given	give	VERB
taxlaw-2812	14	25	that	that	SCONJ
taxlaw-2812	14	26	the	the	DET
taxlaw-2812	14	27	eitc	eitc	NOUN
taxlaw-2812	14	28	is	be	AUX
taxlaw-2812	14	29	now	now	ADV
taxlaw-2812	14	30	far	far	ADV
taxlaw-2812	14	31	larger	large	ADJ
taxlaw-2812	14	32	than	than	ADP
taxlaw-2812	14	33	the	the	DET
taxlaw-2812	14	34	direct	direct	ADJ
taxlaw-2812	14	35	-	-	PUNCT
taxlaw-2812	14	36	transfer	transfer	NOUN
taxlaw-2812	14	37	welfare	welfare	NOUN
taxlaw-2812	14	38	programs	program	NOUN
taxlaw-2812	14	39	on	on	ADP
taxlaw-2812	14	40	which	which	PRON
taxlaw-2812	14	41	legal	legal	ADJ
taxlaw-2812	14	42	aid	aid	NOUN
taxlaw-2812	14	43	lawyers	lawyer	NOUN
taxlaw-2812	14	44	have	have	AUX
taxlaw-2812	14	45	traditionally	traditionally	ADV
taxlaw-2812	14	46	focused	focus	VERB
taxlaw-2812	14	47	.	.	PUNCT
taxlaw-2812	15	1	*	*	PUNCT
taxlaw-2812	15	2	law	law	NOUN
taxlaw-2812	15	3	clerk	clerk	NOUN
taxlaw-2812	15	4	,	,	PUNCT
taxlaw-2812	15	5	justice	justice	PROPN
taxlaw-2812	15	6	elena	elena	PROPN
taxlaw-2812	15	7	kagan	kagan	PROPN
taxlaw-2812	15	8	,	,	PUNCT
taxlaw-2812	15	9	u.s	u.s	PROPN
taxlaw-2812	15	10	.	.	PROPN
taxlaw-2812	15	11	supreme	supreme	PROPN
taxlaw-2812	15	12	court	court	PROPN
taxlaw-2812	15	13	.	.	PUNCT
taxlaw-2812	16	1	*	*	PUNCT
taxlaw-2812	16	2	*	*	PUNCT
taxlaw-2812	16	3	ph.d	ph.d	PROPN
taxlaw-2812	16	4	.	.	PUNCT
taxlaw-2812	16	5	candidate	candidate	PROPN
taxlaw-2812	16	6	,	,	PUNCT
taxlaw-2812	16	7	harvard	harvard	PROPN
taxlaw-2812	16	8	university	university	PROPN
taxlaw-2812	16	9	department	department	PROPN
taxlaw-2812	16	10	of	of	ADP
taxlaw-2812	16	11	government	government	NOUN
taxlaw-2812	16	12	.	.	PUNCT
taxlaw-2812	17	1	*	*	PUNCT
taxlaw-2812	17	2	*	*	PUNCT
taxlaw-2812	17	3	*	*	PUNCT
taxlaw-2812	17	4	j.d	j.d	PROPN
taxlaw-2812	17	5	.	.	PROPN
taxlaw-2812	17	6	,	,	PUNCT
taxlaw-2812	17	7	harvard	harvard	PROPN
taxlaw-2812	17	8	law	law	PROPN
taxlaw-2812	17	9	school	school	NOUN
taxlaw-2812	17	10	,	,	PUNCT
taxlaw-2812	17	11	2012	2012	NUM
taxlaw-2812	17	12	.	.	PUNCT
taxlaw-2812	18	1	the	the	DET
taxlaw-2812	18	2	authors	author	NOUN
taxlaw-2812	18	3	would	would	AUX
taxlaw-2812	18	4	like	like	VERB
taxlaw-2812	18	5	to	to	PART
taxlaw-2812	18	6	thank	thank	VERB
taxlaw-2812	18	7	senior	senior	ADJ
taxlaw-2812	18	8	lecturer	lecturer	NOUN
taxlaw-2812	18	9	jeanne	jeanne	PROPN
taxlaw-2812	18	10	charn	charn	PROPN
taxlaw-2812	18	11	of	of	ADP
taxlaw-2812	18	12	harvard	harvard	PROPN
taxlaw-2812	18	13	law	law	PROPN
taxlaw-2812	18	14	school	school	NOUN
taxlaw-2812	18	15	,	,	PUNCT
taxlaw-2812	18	16	dean	dean	PROPN
taxlaw-2812	18	17	martha	martha	PROPN
taxlaw-2812	18	18	minow	minow	PROPN
taxlaw-2812	18	19	of	of	ADP
taxlaw-2812	18	20	harvard	harvard	PROPN
taxlaw-2812	18	21	law	law	PROPN
taxlaw-2812	18	22	school	school	PROPN
taxlaw-2812	18	23	,	,	PUNCT
taxlaw-2812	18	24	tamara	tamara	PROPN
taxlaw-2812	18	25	borland	borland	PROPN
taxlaw-2812	18	26	,	,	PUNCT
taxlaw-2812	18	27	director	director	NOUN
taxlaw-2812	18	28	of	of	ADP
taxlaw-2812	18	29	the	the	DET
taxlaw-2812	18	30	low	low	ADJ
taxlaw-2812	18	31	income	income	NOUN
taxlaw-2812	18	32	tax	tax	NOUN
taxlaw-2812	18	33	clinic	clinic	NOUN
taxlaw-2812	18	34	at	at	ADP
taxlaw-2812	18	35	iowa	iowa	PROPN
taxlaw-2812	18	36	legal	legal	ADJ
taxlaw-2812	18	37	aid	aid	NOUN
taxlaw-2812	18	38	,	,	PUNCT
taxlaw-2812	18	39	and	and	CCONJ
taxlaw-2812	18	40	james	james	PROPN
taxlaw-2812	18	41	j.	j.	PROPN
taxlaw-2812	18	42	sandman	sandman	PROPN
taxlaw-2812	18	43	,	,	PUNCT
taxlaw-2812	18	44	president	president	NOUN
taxlaw-2812	18	45	of	of	ADP
taxlaw-2812	18	46	the	the	DET
taxlaw-2812	18	47	legal	legal	ADJ
taxlaw-2812	18	48	services	service	NOUN
taxlaw-2812	18	49	corporation	corporation	NOUN
taxlaw-2812	18	50	,	,	PUNCT
taxlaw-2812	18	51	for	for	ADP
taxlaw-2812	18	52	their	their	PRON
taxlaw-2812	18	53	helpful	helpful	ADJ
taxlaw-2812	18	54	comments	comment	NOUN
taxlaw-2812	18	55	and	and	CCONJ
taxlaw-2812	18	56	suggestions	suggestion	NOUN
taxlaw-2812	18	57	.	.	PUNCT
taxlaw-2812	19	1	2012	2012	NUM
taxlaw-2812	19	2	]	]	PUNCT
taxlaw-2812	19	3	the	the	DET
taxlaw-2812	19	4	eitc	eitc	ADJ
taxlaw-2812	19	5	,	,	PUNCT
taxlaw-2812	19	6	low	low	ADJ
taxlaw-2812	19	7	-	-	PUNCT
taxlaw-2812	19	8	income	income	NOUN
taxlaw-2812	19	9	workers	worker	NOUN
taxlaw-2812	19	10	,	,	PUNCT
taxlaw-2812	19	11	&	&	CCONJ
taxlaw-2812	19	12	the	the	DET
taxlaw-2812	19	13	legal	legal	ADJ
taxlaw-2812	19	14	aid	aid	NOUN
taxlaw-2812	19	15	community	community	NOUN
taxlaw-2812	19	16	177	177	NUM
taxlaw-2812	19	17	i.	i.	NOUN
taxlaw-2812	19	18	introduction	introduction	NOUN
taxlaw-2812	19	19	....................................................................................................	....................................................................................................	PUNCT
taxlaw-2812	19	20	178	178	NUM
taxlaw-2812	19	21	ii	ii	NOUN
taxlaw-2812	19	22	.	.	PUNCT
taxlaw-2812	20	1	administering	administer	VERB
taxlaw-2812	20	2	welfare	welfare	NOUN
taxlaw-2812	20	3	through	through	ADP
taxlaw-2812	20	4	the	the	DET
taxlaw-2812	20	5	tax	tax	NOUN
taxlaw-2812	20	6	system	system	NOUN
taxlaw-2812	20	7	:	:	PUNCT
taxlaw-2812	20	8	background	background	NOUN
taxlaw-2812	20	9	to	to	ADP
taxlaw-2812	20	10	the	the	DET
taxlaw-2812	20	11	eitc	eitc	NOUN
taxlaw-2812	20	12	..........................................................................................................	..........................................................................................................	PROPN
taxlaw-2812	20	13	179	179	NUM
taxlaw-2812	20	14	a.	a.	NOUN
taxlaw-2812	20	15	history	history	NOUN
taxlaw-2812	20	16	and	and	CCONJ
taxlaw-2812	20	17	structure	structure	NOUN
taxlaw-2812	20	18	.........................................................................................	.........................................................................................	PUNCT
taxlaw-2812	20	19	179	179	NUM
taxlaw-2812	20	20	b.	b.	PROPN
taxlaw-2812	20	21	self	self	NOUN
taxlaw-2812	20	22	-	-	PUNCT
taxlaw-2812	20	23	certification	certification	NOUN
taxlaw-2812	20	24	:	:	PUNCT
taxlaw-2812	20	25	costs	cost	NOUN
taxlaw-2812	20	26	and	and	CCONJ
taxlaw-2812	20	27	benefits	benefit	NOUN
taxlaw-2812	20	28	...............................................................	...............................................................	PUNCT
taxlaw-2812	21	1	181	181	NUM
taxlaw-2812	21	2	c.	c.	NOUN
taxlaw-2812	21	3	a	a	DET
taxlaw-2812	21	4	legal	legal	ADJ
taxlaw-2812	21	5	labyrinth	labyrinth	NOUN
taxlaw-2812	21	6	:	:	PUNCT
taxlaw-2812	21	7	navigating	navigate	VERB
taxlaw-2812	21	8	the	the	DET
taxlaw-2812	21	9	eitc	eitc	ADJ
taxlaw-2812	21	10	audit	audit	NOUN
taxlaw-2812	21	11	and	and	CCONJ
taxlaw-2812	21	12	appeal	appeal	NOUN
taxlaw-2812	21	13	processes	process	NOUN
taxlaw-2812	21	14	............	............	PUNCT
taxlaw-2812	22	1	186	186	NUM
taxlaw-2812	22	2	1	1	NUM
taxlaw-2812	22	3	.	.	PUNCT
taxlaw-2812	22	4	high	high	ADJ
taxlaw-2812	22	5	error	error	NOUN
taxlaw-2812	22	6	and	and	CCONJ
taxlaw-2812	22	7	audit	audit	NOUN
taxlaw-2812	22	8	rate	rate	NOUN
taxlaw-2812	22	9	..........................................................................	..........................................................................	PUNCT
taxlaw-2812	22	10	187	187	NUM
taxlaw-2812	22	11	2	2	NUM
taxlaw-2812	22	12	.	.	PUNCT
taxlaw-2812	23	1	irs	irs	PROPN
taxlaw-2812	23	2	audit	audit	NOUN
taxlaw-2812	23	3	process	process	NOUN
taxlaw-2812	23	4	........................................................................................	........................................................................................	PUNCT
taxlaw-2812	24	1	187	187	NUM
taxlaw-2812	24	2	3	3	NUM
taxlaw-2812	24	3	.	.	PUNCT
taxlaw-2812	24	4	importance	importance	NOUN
taxlaw-2812	24	5	of	of	ADP
taxlaw-2812	24	6	representation	representation	NOUN
taxlaw-2812	24	7	.....................................................................	.....................................................................	PUNCT
taxlaw-2812	24	8	191	191	NUM
taxlaw-2812	24	9	iii	iii	NOUN
taxlaw-2812	24	10	.	.	PUNCT
taxlaw-2812	25	1	irs	irs	PROPN
taxlaw-2812	25	2	reforms	reform	NOUN
taxlaw-2812	25	3	to	to	PART
taxlaw-2812	25	4	protect	protect	VERB
taxlaw-2812	25	5	the	the	DET
taxlaw-2812	25	6	rights	right	NOUN
taxlaw-2812	25	7	of	of	ADP
taxlaw-2812	25	8	america	america	PROPN
taxlaw-2812	25	9	’s	’s	PART
taxlaw-2812	25	10	working	work	VERB
taxlaw-2812	25	11	poor	poor	ADJ
taxlaw-2812	25	12	..................................................................................................................................	..................................................................................................................................	PROPN
taxlaw-2812	26	1	194	194	NUM
taxlaw-2812	26	2	a.	a.	NOUN
taxlaw-2812	26	3	evaluating	evaluating	NOUN
taxlaw-2812	26	4	and	and	CCONJ
taxlaw-2812	26	5	reforming	reform	VERB
taxlaw-2812	26	6	the	the	DET
taxlaw-2812	26	7	structure	structure	NOUN
taxlaw-2812	26	8	of	of	ADP
taxlaw-2812	26	9	the	the	DET
taxlaw-2812	26	10	irs	irs	PROPN
taxlaw-2812	26	11	..........................................	..........................................	PUNCT
taxlaw-2812	26	12	195	195	NUM
taxlaw-2812	26	13	b.	b.	NOUN
taxlaw-2812	26	14	changing	change	VERB
taxlaw-2812	26	15	the	the	DET
taxlaw-2812	26	16	eligibility	eligibility	NOUN
taxlaw-2812	26	17	structure	structure	NOUN
taxlaw-2812	26	18	of	of	ADP
taxlaw-2812	26	19	the	the	DET
taxlaw-2812	26	20	earned	earn	VERB
taxlaw-2812	26	21	income	income	NOUN
taxlaw-2812	26	22	tax	tax	NOUN
taxlaw-2812	26	23	credit	credit	NOUN
taxlaw-2812	26	24	................	................	PUNCT
taxlaw-2812	26	25	197	197	NUM
taxlaw-2812	26	26	c.	c.	NOUN
taxlaw-2812	26	27	changing	change	VERB
taxlaw-2812	26	28	the	the	DET
taxlaw-2812	26	29	application	application	NOUN
taxlaw-2812	26	30	for	for	ADP
taxlaw-2812	26	31	the	the	DET
taxlaw-2812	26	32	earned	earn	VERB
taxlaw-2812	26	33	income	income	NOUN
taxlaw-2812	26	34	tax	tax	NOUN
taxlaw-2812	26	35	credit	credit	NOUN
taxlaw-2812	26	36	...........................	...........................	PUNCT
taxlaw-2812	26	37	198	198	NUM
taxlaw-2812	26	38	d.	d.	NOUN
taxlaw-2812	26	39	reforming	reform	VERB
taxlaw-2812	26	40	the	the	DET
taxlaw-2812	26	41	audit	audit	NOUN
taxlaw-2812	26	42	process	process	NOUN
taxlaw-2812	26	43	used	use	VERB
taxlaw-2812	26	44	with	with	ADP
taxlaw-2812	26	45	earned	earn	VERB
taxlaw-2812	26	46	income	income	NOUN
taxlaw-2812	26	47	tax	tax	NOUN
taxlaw-2812	26	48	credit	credit	NOUN
taxlaw-2812	26	49	claimants	claimant	VERB
taxlaw-2812	26	50	200	200	NUM
taxlaw-2812	26	51	e.	e.	NOUN
taxlaw-2812	26	52	moving	move	VERB
taxlaw-2812	26	53	toward	toward	ADP
taxlaw-2812	26	54	a	a	DET
taxlaw-2812	26	55	non	non	ADJ
taxlaw-2812	26	56	-	-	ADJ
taxlaw-2812	26	57	adversarial	adversarial	ADJ
taxlaw-2812	26	58	alternative	alternative	NOUN
taxlaw-2812	26	59	to	to	ADP
taxlaw-2812	26	60	tax	tax	NOUN
taxlaw-2812	26	61	court	court	NOUN
taxlaw-2812	26	62	........................	........................	PUNCT
taxlaw-2812	27	1	202	202	NUM
taxlaw-2812	27	2	iv	iv	NOUN
taxlaw-2812	27	3	.	.	PUNCT
taxlaw-2812	28	1	the	the	DET
taxlaw-2812	28	2	need	need	NOUN
taxlaw-2812	28	3	for	for	ADP
taxlaw-2812	28	4	increased	increase	VERB
taxlaw-2812	28	5	involvement	involvement	NOUN
taxlaw-2812	28	6	from	from	ADP
taxlaw-2812	28	7	congress	congress	PROPN
taxlaw-2812	28	8	and	and	CCONJ
taxlaw-2812	28	9	the	the	DET
taxlaw-2812	28	10	legal	legal	ADJ
taxlaw-2812	28	11	aid	aid	NOUN
taxlaw-2812	28	12	community	community	NOUN
taxlaw-2812	28	13	...................................................................................	...................................................................................	PUNCT
taxlaw-2812	28	14	203	203	NUM
taxlaw-2812	28	15	a.	a.	NOUN
taxlaw-2812	28	16	limited	limit	VERB
taxlaw-2812	28	17	assistance	assistance	NOUN
taxlaw-2812	28	18	programs	program	NOUN
taxlaw-2812	28	19	and	and	CCONJ
taxlaw-2812	28	20	the	the	DET
taxlaw-2812	28	21	eitc	eitc	NOUN
taxlaw-2812	28	22	......................................................	......................................................	PUNCT
taxlaw-2812	28	23	204	204	NUM
taxlaw-2812	28	24	b.	b.	NOUN
taxlaw-2812	28	25	expanding	expand	VERB
taxlaw-2812	28	26	and	and	CCONJ
taxlaw-2812	28	27	improving	improve	VERB
taxlaw-2812	28	28	low	low	ADJ
taxlaw-2812	28	29	income	income	NOUN
taxlaw-2812	28	30	tax	tax	NOUN
taxlaw-2812	28	31	clinics	clinic	NOUN
taxlaw-2812	28	32	.........................................	.........................................	PUNCT
taxlaw-2812	28	33	208	208	NUM
taxlaw-2812	28	34	c.	c.	NOUN
taxlaw-2812	28	35	deepening	deepen	VERB
taxlaw-2812	28	36	legal	legal	ADJ
taxlaw-2812	28	37	aid	aid	NOUN
taxlaw-2812	28	38	programs	program	NOUN
taxlaw-2812	28	39	’	'	PUNCT
taxlaw-2812	28	40	involvement	involvement	NOUN
taxlaw-2812	28	41	with	with	ADP
taxlaw-2812	28	42	tax	tax	NOUN
taxlaw-2812	28	43	matters	matter	NOUN
taxlaw-2812	28	44	......................	......................	PUNCT
taxlaw-2812	29	1	209	209	NUM
taxlaw-2812	29	2	d.	d.	NOUN
taxlaw-2812	29	3	the	the	DET
taxlaw-2812	29	4	civil	civil	ADJ
taxlaw-2812	29	5	gideon	gideon	PROPN
taxlaw-2812	29	6	movement	movement	NOUN
taxlaw-2812	29	7	and	and	CCONJ
taxlaw-2812	29	8	the	the	DET
taxlaw-2812	29	9	eitc	eitc	NOUN
taxlaw-2812	29	10	.......................................................	.......................................................	PUNCT
taxlaw-2812	29	11	211	211	NUM
taxlaw-2812	29	12	v.	v.	ADP
taxlaw-2812	29	13	conclusion	conclusion	NOUN
taxlaw-2812	29	14	........................................................................................................	........................................................................................................	PUNCT
taxlaw-2812	29	15	214	214	NUM
taxlaw-2812	29	16	178	178	NUM
taxlaw-2812	29	17	columbia	columbia	PROPN
taxlaw-2812	29	18	journal	journal	NOUN
taxlaw-2812	29	19	of	of	ADP
taxlaw-2812	29	20	tax	tax	NOUN
taxlaw-2812	29	21	law	law	NOUN
taxlaw-2812	29	22	[	[	X
taxlaw-2812	29	23	vol.3:177	vol.3:177	PROPN
taxlaw-2812	29	24	i.	i.	NOUN
taxlaw-2812	29	25	introduction	introduction	NOUN
taxlaw-2812	29	26	in	in	ADP
taxlaw-2812	29	27	1997	1997	NUM
taxlaw-2812	29	28	,	,	PUNCT
taxlaw-2812	29	29	college	college	NOUN
taxlaw-2812	29	30	of	of	ADP
taxlaw-2812	29	31	william	william	PROPN
taxlaw-2812	29	32	and	and	CCONJ
taxlaw-2812	29	33	mary	mary	PROPN
taxlaw-2812	29	34	government	government	PROPN
taxlaw-2812	29	35	professor	professor	NOUN
taxlaw-2812	29	36	christopher	christopher	PROPN
taxlaw-2812	29	37	howard	howard	PROPN
taxlaw-2812	29	38	published	publish	VERB
taxlaw-2812	29	39	the	the	DET
taxlaw-2812	29	40	hidden	hidden	ADJ
taxlaw-2812	29	41	welfare	welfare	NOUN
taxlaw-2812	29	42	state	state	NOUN
taxlaw-2812	29	43	.	.	PUNCT
taxlaw-2812	30	1	1	1	NUM
taxlaw-2812	31	1	howard	howard	PROPN
taxlaw-2812	31	2	’s	’s	PART
taxlaw-2812	31	3	book	book	NOUN
taxlaw-2812	31	4	described	describe	VERB
taxlaw-2812	31	5	a	a	DET
taxlaw-2812	31	6	phenomenon	phenomenon	NOUN
taxlaw-2812	31	7	of	of	ADP
taxlaw-2812	31	8	which	which	PRON
taxlaw-2812	31	9	many	many	ADJ
taxlaw-2812	31	10	savvy	savvy	ADJ
taxlaw-2812	31	11	observers	observer	NOUN
taxlaw-2812	31	12	were	be	AUX
taxlaw-2812	31	13	already	already	ADV
taxlaw-2812	31	14	aware	aware	ADJ
taxlaw-2812	31	15	:	:	PUNCT
taxlaw-2812	31	16	a	a	DET
taxlaw-2812	31	17	prominent	prominent	ADJ
taxlaw-2812	31	18	and	and	CCONJ
taxlaw-2812	31	19	growing	grow	VERB
taxlaw-2812	31	20	proportion	proportion	NOUN
taxlaw-2812	31	21	of	of	ADP
taxlaw-2812	31	22	american	american	ADJ
taxlaw-2812	31	23	social	social	ADJ
taxlaw-2812	31	24	policy	policy	NOUN
taxlaw-2812	31	25	was	be	AUX
taxlaw-2812	31	26	being	be	AUX
taxlaw-2812	31	27	implemented	implement	VERB
taxlaw-2812	31	28	through	through	ADP
taxlaw-2812	31	29	the	the	DET
taxlaw-2812	31	30	tax	tax	NOUN
taxlaw-2812	31	31	code	code	NOUN
taxlaw-2812	31	32	,	,	PUNCT
taxlaw-2812	31	33	using	use	VERB
taxlaw-2812	31	34	tax	tax	NOUN
taxlaw-2812	31	35	expenditures	expenditure	NOUN
taxlaw-2812	31	36	,	,	PUNCT
taxlaw-2812	31	37	via	via	ADP
taxlaw-2812	31	38	mechanisms	mechanism	NOUN
taxlaw-2812	31	39	such	such	ADJ
taxlaw-2812	31	40	as	as	ADP
taxlaw-2812	31	41	refundable	refundable	ADJ
taxlaw-2812	31	42	tax	tax	NOUN
taxlaw-2812	31	43	credits	credit	NOUN
taxlaw-2812	31	44	.	.	PUNCT
taxlaw-2812	32	1	2	2	NUM
taxlaw-2812	32	2	programs	program	NOUN
taxlaw-2812	32	3	such	such	ADJ
taxlaw-2812	32	4	as	as	ADP
taxlaw-2812	32	5	the	the	DET
taxlaw-2812	32	6	earned	earn	VERB
taxlaw-2812	32	7	income	income	NOUN
taxlaw-2812	32	8	tax	tax	NOUN
taxlaw-2812	32	9	credit	credit	NOUN
taxlaw-2812	32	10	,	,	PUNCT
taxlaw-2812	32	11	the	the	DET
taxlaw-2812	32	12	targeted	target	VERB
taxlaw-2812	32	13	jobs	job	NOUN
taxlaw-2812	32	14	tax	tax	NOUN
taxlaw-2812	32	15	credit	credit	NOUN
taxlaw-2812	32	16	,	,	PUNCT
taxlaw-2812	32	17	and	and	CCONJ
taxlaw-2812	32	18	the	the	DET
taxlaw-2812	32	19	home	home	NOUN
taxlaw-2812	32	20	interest	interest	NOUN
taxlaw-2812	32	21	mortgage	mortgage	NOUN
taxlaw-2812	32	22	deduction	deduction	NOUN
taxlaw-2812	32	23	all	all	PRON
taxlaw-2812	32	24	served	serve	VERB
taxlaw-2812	32	25	social	social	ADJ
taxlaw-2812	32	26	welfare	welfare	NOUN
taxlaw-2812	32	27	objectives	objective	NOUN
taxlaw-2812	32	28	,	,	PUNCT
taxlaw-2812	32	29	but	but	CCONJ
taxlaw-2812	32	30	did	do	VERB
taxlaw-2812	32	31	so	so	ADV
taxlaw-2812	32	32	stealthily	stealthily	ADV
taxlaw-2812	32	33	,	,	PUNCT
taxlaw-2812	32	34	through	through	ADP
taxlaw-2812	32	35	tax	tax	NOUN
taxlaw-2812	32	36	provisions	provision	NOUN
taxlaw-2812	32	37	rather	rather	ADV
taxlaw-2812	32	38	than	than	ADP
taxlaw-2812	32	39	cumbersome	cumbersome	ADJ
taxlaw-2812	32	40	eligibility	eligibility	NOUN
taxlaw-2812	32	41	regimes	regime	NOUN
taxlaw-2812	32	42	associated	associate	VERB
taxlaw-2812	32	43	with	with	ADP
taxlaw-2812	32	44	traditional	traditional	ADJ
taxlaw-2812	32	45	welfare	welfare	NOUN
taxlaw-2812	32	46	.	.	PUNCT
taxlaw-2812	33	1	in	in	ADP
taxlaw-2812	33	2	this	this	DET
taxlaw-2812	33	3	article	article	NOUN
taxlaw-2812	33	4	,	,	PUNCT
taxlaw-2812	33	5	we	we	PRON
taxlaw-2812	33	6	explore	explore	VERB
taxlaw-2812	33	7	one	one	NUM
taxlaw-2812	33	8	of	of	ADP
taxlaw-2812	33	9	the	the	DET
taxlaw-2812	33	10	programs	program	NOUN
taxlaw-2812	33	11	that	that	PRON
taxlaw-2812	33	12	howard	howard	PROPN
taxlaw-2812	33	13	’s	’s	PROPN
taxlaw-2812	33	14	study	study	PROPN
taxlaw-2812	33	15	emphasized	emphasize	VERB
taxlaw-2812	33	16	:	:	PUNCT
taxlaw-2812	33	17	the	the	DET
taxlaw-2812	33	18	earned	earn	VERB
taxlaw-2812	33	19	income	income	NOUN
taxlaw-2812	33	20	tax	tax	NOUN
taxlaw-2812	33	21	credit	credit	NOUN
taxlaw-2812	33	22	.	.	PUNCT
taxlaw-2812	34	1	the	the	DET
taxlaw-2812	34	2	eitc	eitc	NOUN
taxlaw-2812	34	3	has	have	AUX
taxlaw-2812	34	4	,	,	PUNCT
taxlaw-2812	34	5	since	since	SCONJ
taxlaw-2812	34	6	the	the	DET
taxlaw-2812	34	7	mid-1990s	mid-1990	NOUN
taxlaw-2812	34	8	,	,	PUNCT
taxlaw-2812	34	9	been	be	AUX
taxlaw-2812	34	10	a	a	DET
taxlaw-2812	34	11	prominent	prominent	ADJ
taxlaw-2812	34	12	component	component	NOUN
taxlaw-2812	34	13	of	of	ADP
taxlaw-2812	34	14	the	the	DET
taxlaw-2812	34	15	american	american	ADJ
taxlaw-2812	34	16	social	social	ADJ
taxlaw-2812	34	17	welfare	welfare	NOUN
taxlaw-2812	34	18	landscape	landscape	NOUN
taxlaw-2812	34	19	.	.	PUNCT
taxlaw-2812	35	1	as	as	SCONJ
taxlaw-2812	35	2	we	we	PRON
taxlaw-2812	35	3	detail	detail	VERB
taxlaw-2812	35	4	in	in	ADP
taxlaw-2812	35	5	part	part	NOUN
taxlaw-2812	35	6	ii	ii	PROPN
taxlaw-2812	35	7	below	below	ADV
taxlaw-2812	35	8	,	,	PUNCT
taxlaw-2812	35	9	annual	annual	ADJ
taxlaw-2812	35	10	eitc	eitc	NOUN
taxlaw-2812	35	11	expenditures	expenditure	NOUN
taxlaw-2812	35	12	dwarf	dwarf	VERB
taxlaw-2812	35	13	the	the	DET
taxlaw-2812	35	14	funds	fund	NOUN
taxlaw-2812	35	15	disbursed	disburse	VERB
taxlaw-2812	35	16	through	through	ADP
taxlaw-2812	35	17	traditional	traditional	ADJ
taxlaw-2812	35	18	welfare	welfare	NOUN
taxlaw-2812	35	19	programs	program	NOUN
taxlaw-2812	35	20	such	such	ADJ
taxlaw-2812	35	21	as	as	ADP
taxlaw-2812	35	22	the	the	DET
taxlaw-2812	35	23	temporary	temporary	ADJ
taxlaw-2812	35	24	assistance	assistance	NOUN
taxlaw-2812	35	25	to	to	ADP
taxlaw-2812	35	26	needy	needy	ADJ
taxlaw-2812	35	27	families	family	NOUN
taxlaw-2812	35	28	(	(	PUNCT
taxlaw-2812	35	29	“	"	PUNCT
taxlaw-2812	35	30	tanf	tanf	PROPN
taxlaw-2812	35	31	”	"	PUNCT
taxlaw-2812	35	32	)	)	PUNCT
taxlaw-2812	35	33	program	program	NOUN
taxlaw-2812	35	34	.	.	PUNCT
taxlaw-2812	36	1	and	and	CCONJ
taxlaw-2812	36	2	,	,	PUNCT
taxlaw-2812	36	3	as	as	SCONJ
taxlaw-2812	36	4	a	a	DET
taxlaw-2812	36	5	number	number	NOUN
taxlaw-2812	36	6	of	of	ADP
taxlaw-2812	36	7	commentators	commentator	NOUN
taxlaw-2812	36	8	have	have	AUX
taxlaw-2812	36	9	noted	note	VERB
taxlaw-2812	36	10	,	,	PUNCT
taxlaw-2812	36	11	the	the	DET
taxlaw-2812	36	12	use	use	NOUN
taxlaw-2812	36	13	of	of	ADP
taxlaw-2812	36	14	the	the	DET
taxlaw-2812	36	15	tax	tax	NOUN
taxlaw-2812	36	16	system	system	NOUN
taxlaw-2812	36	17	to	to	PART
taxlaw-2812	36	18	administer	administer	VERB
taxlaw-2812	36	19	the	the	DET
taxlaw-2812	36	20	eitc	eitc	NOUN
taxlaw-2812	36	21	has	have	AUX
taxlaw-2812	36	22	led	lead	VERB
taxlaw-2812	36	23	to	to	ADP
taxlaw-2812	36	24	a	a	DET
taxlaw-2812	36	25	number	number	NOUN
taxlaw-2812	36	26	of	of	ADP
taxlaw-2812	36	27	pathologies	pathology	NOUN
taxlaw-2812	36	28	not	not	PART
taxlaw-2812	36	29	associated	associate	VERB
taxlaw-2812	36	30	with	with	ADP
taxlaw-2812	36	31	traditional	traditional	ADJ
taxlaw-2812	36	32	welfare	welfare	NOUN
taxlaw-2812	36	33	.	.	PUNCT
taxlaw-2812	37	1	writing	write	VERB
taxlaw-2812	37	2	in	in	ADP
taxlaw-2812	37	3	1995	1995	NUM
taxlaw-2812	37	4	,	,	PUNCT
taxlaw-2812	37	5	professor	professor	NOUN
taxlaw-2812	37	6	anne	anne	PROPN
taxlaw-2812	37	7	alstott	alstott	PROPN
taxlaw-2812	37	8	noted	note	VERB
taxlaw-2812	37	9	that	that	SCONJ
taxlaw-2812	37	10	“	"	PUNCT
taxlaw-2812	37	11	[	[	X
taxlaw-2812	37	12	t]he	t]he	ADJ
taxlaw-2812	37	13	tax	tax	NOUN
taxlaw-2812	37	14	system	system	NOUN
taxlaw-2812	37	15	's	's	PART
taxlaw-2812	37	16	limitations	limitation	NOUN
taxlaw-2812	37	17	render	render	VERB
taxlaw-2812	37	18	the	the	DET
taxlaw-2812	37	19	eitc	eitc	NOUN
taxlaw-2812	37	20	inherently	inherently	ADV
taxlaw-2812	37	21	inaccurate	inaccurate	ADJ
taxlaw-2812	37	22	,	,	PUNCT
taxlaw-2812	37	23	unresponsive	unresponsive	ADJ
taxlaw-2812	37	24	,	,	PUNCT
taxlaw-2812	37	25	and	and	CCONJ
taxlaw-2812	37	26	vulnerable	vulnerable	ADJ
taxlaw-2812	37	27	to	to	ADP
taxlaw-2812	37	28	fraud	fraud	NOUN
taxlaw-2812	37	29	and	and	CCONJ
taxlaw-2812	37	30	error	error	NOUN
taxlaw-2812	37	31	in	in	ADP
taxlaw-2812	37	32	ways	way	NOUN
taxlaw-2812	37	33	that	that	PRON
taxlaw-2812	37	34	traditional	traditional	ADJ
taxlaw-2812	37	35	welfare	welfare	NOUN
taxlaw-2812	37	36	programs	program	NOUN
taxlaw-2812	37	37	are	be	AUX
taxlaw-2812	37	38	not	not	PART
taxlaw-2812	37	39	.	.	PUNCT
taxlaw-2812	37	40	”	"	PUNCT
taxlaw-2812	38	1	3	3	NUM
taxlaw-2812	38	2	more	more	ADV
taxlaw-2812	38	3	recent	recent	ADJ
taxlaw-2812	38	4	commentators	commentator	NOUN
taxlaw-2812	38	5	have	have	AUX
taxlaw-2812	38	6	focused	focus	VERB
taxlaw-2812	38	7	on	on	ADP
taxlaw-2812	38	8	ways	way	NOUN
taxlaw-2812	38	9	in	in	ADP
taxlaw-2812	38	10	which	which	PRON
taxlaw-2812	38	11	tax	tax	NOUN
taxlaw-2812	38	12	administration	administration	NOUN
taxlaw-2812	38	13	produces	produce	VERB
taxlaw-2812	38	14	onerous	onerous	ADJ
taxlaw-2812	38	15	and	and	CCONJ
taxlaw-2812	38	16	arguably	arguably	ADV
taxlaw-2812	38	17	unfair	unfair	ADJ
taxlaw-2812	38	18	burdens	burden	NOUN
taxlaw-2812	38	19	for	for	ADP
taxlaw-2812	38	20	the	the	DET
taxlaw-2812	38	21	lowincome	lowincome	NOUN
taxlaw-2812	38	22	workers	worker	NOUN
taxlaw-2812	38	23	seeking	seek	VERB
taxlaw-2812	38	24	to	to	PART
taxlaw-2812	38	25	claim	claim	VERB
taxlaw-2812	38	26	the	the	DET
taxlaw-2812	38	27	benefits	benefit	NOUN
taxlaw-2812	38	28	to	to	PART
taxlaw-2812	38	29	which	which	PRON
taxlaw-2812	38	30	they	they	PRON
taxlaw-2812	38	31	are	be	AUX
taxlaw-2812	38	32	entitled	entitle	VERB
taxlaw-2812	38	33	under	under	ADP
taxlaw-2812	38	34	the	the	DET
taxlaw-2812	38	35	program	program	NOUN
taxlaw-2812	38	36	.	.	PUNCT
taxlaw-2812	39	1	4	4	NUM
taxlaw-2812	39	2	our	our	PRON
taxlaw-2812	39	3	article	article	NOUN
taxlaw-2812	39	4	chronicles	chronicle	VERB
taxlaw-2812	39	5	the	the	DET
taxlaw-2812	39	6	burdens	burden	NOUN
taxlaw-2812	39	7	that	that	SCONJ
taxlaw-2812	39	8	the	the	DET
taxlaw-2812	39	9	eitc	eitc	NOUN
taxlaw-2812	39	10	imposes	impose	VERB
taxlaw-2812	39	11	upon	upon	SCONJ
taxlaw-2812	39	12	low	low	ADJ
taxlaw-2812	39	13	-	-	PUNCT
taxlaw-2812	39	14	income	income	NOUN
taxlaw-2812	39	15	claimants	claimant	NOUN
taxlaw-2812	39	16	and	and	CCONJ
taxlaw-2812	39	17	examines	examine	VERB
taxlaw-2812	39	18	the	the	DET
taxlaw-2812	39	19	implications	implication	NOUN
taxlaw-2812	39	20	of	of	ADP
taxlaw-2812	39	21	these	these	DET
taxlaw-2812	39	22	burdens	burden	NOUN
taxlaw-2812	39	23	.	.	PUNCT
taxlaw-2812	40	1	in	in	ADP
taxlaw-2812	40	2	particular	particular	ADJ
taxlaw-2812	40	3	,	,	PUNCT
taxlaw-2812	40	4	we	we	PRON
taxlaw-2812	40	5	focus	focus	VERB
taxlaw-2812	40	6	on	on	ADP
taxlaw-2812	40	7	how	how	SCONJ
taxlaw-2812	40	8	the	the	DET
taxlaw-2812	40	9	legal	legal	ADJ
taxlaw-2812	40	10	aid	aid	NOUN
taxlaw-2812	40	11	community	community	NOUN
taxlaw-2812	40	12	should	should	AUX
taxlaw-2812	40	13	respond	respond	VERB
taxlaw-2812	40	14	to	to	ADP
taxlaw-2812	40	15	the	the	DET
taxlaw-2812	40	16	eitc	eitc	NOUN
taxlaw-2812	40	17	’s	’s	PART
taxlaw-2812	40	18	status	status	NOUN
taxlaw-2812	40	19	as	as	ADP
taxlaw-2812	40	20	the	the	DET
taxlaw-2812	40	21	nation	nation	NOUN
taxlaw-2812	40	22	’s	’s	PART
taxlaw-2812	40	23	preeminent	preeminent	ADJ
taxlaw-2812	40	24	social	social	ADJ
taxlaw-2812	40	25	welfare	welfare	NOUN
taxlaw-2812	40	26	program	program	NOUN
taxlaw-2812	40	27	.	.	PUNCT
taxlaw-2812	41	1	two	two	NUM
taxlaw-2812	41	2	recognitions	recognition	NOUN
taxlaw-2812	41	3	are	be	AUX
taxlaw-2812	41	4	crucial	crucial	ADJ
taxlaw-2812	41	5	to	to	ADP
taxlaw-2812	41	6	our	our	PRON
taxlaw-2812	41	7	project	project	NOUN
taxlaw-2812	41	8	.	.	PUNCT
taxlaw-2812	42	1	the	the	DET
taxlaw-2812	42	2	first	first	ADJ
taxlaw-2812	42	3	is	be	AUX
taxlaw-2812	42	4	that	that	SCONJ
taxlaw-2812	42	5	the	the	DET
taxlaw-2812	42	6	eitc	eitc	PROPN
taxlaw-2812	42	7	’s	’s	PART
taxlaw-2812	42	8	tax	tax	NOUN
taxlaw-2812	42	9	-	-	PUNCT
taxlaw-2812	42	10	based	base	VERB
taxlaw-2812	42	11	regime	regime	NOUN
taxlaw-2812	42	12	is	be	AUX
taxlaw-2812	42	13	uniquely	uniquely	ADV
taxlaw-2812	42	14	burdensome	burdensome	ADJ
taxlaw-2812	42	15	for	for	ADP
taxlaw-2812	42	16	low	low	ADJ
taxlaw-2812	42	17	-	-	PUNCT
taxlaw-2812	42	18	income	income	NOUN
taxlaw-2812	42	19	taxpayers	taxpayer	NOUN
taxlaw-2812	42	20	.	.	PUNCT
taxlaw-2812	43	1	the	the	DET
taxlaw-2812	43	2	program	program	NOUN
taxlaw-2812	43	3	uses	use	VERB
taxlaw-2812	43	4	self	self	NOUN
taxlaw-2812	43	5	-	-	PUNCT
taxlaw-2812	43	6	certification	certification	NOUN
taxlaw-2812	43	7	via	via	ADP
taxlaw-2812	43	8	the	the	DET
taxlaw-2812	43	9	filing	filing	NOUN
taxlaw-2812	43	10	of	of	ADP
taxlaw-2812	43	11	a	a	DET
taxlaw-2812	43	12	tax	tax	NOUN
taxlaw-2812	43	13	return	return	NOUN
taxlaw-2812	43	14	,	,	PUNCT
taxlaw-2812	43	15	making	make	VERB
taxlaw-2812	43	16	taxpayers	taxpayer	NOUN
taxlaw-2812	43	17	responsible	responsible	ADJ
taxlaw-2812	43	18	for	for	ADP
taxlaw-2812	43	19	determining	determine	VERB
taxlaw-2812	43	20	and	and	CCONJ
taxlaw-2812	43	21	verifying	verify	VERB
taxlaw-2812	43	22	their	their	PRON
taxlaw-2812	43	23	eligibility	eligibility	NOUN
taxlaw-2812	43	24	.	.	PUNCT
taxlaw-2812	44	1	having	having	AUX
taxlaw-2812	44	2	provided	provide	VERB
taxlaw-2812	44	3	no	no	DET
taxlaw-2812	44	4	ex	ex	NOUN
taxlaw-2812	44	5	ante	ante	NOUN
taxlaw-2812	44	6	assistance	assistance	NOUN
taxlaw-2812	44	7	in	in	ADP
taxlaw-2812	44	8	determining	determine	VERB
taxlaw-2812	44	9	eligibility	eligibility	NOUN
taxlaw-2812	44	10	,	,	PUNCT
taxlaw-2812	44	11	the	the	DET
taxlaw-2812	44	12	program	program	NOUN
taxlaw-2812	44	13	then	then	ADV
taxlaw-2812	44	14	employs	employ	VERB
taxlaw-2812	44	15	a	a	DET
taxlaw-2812	44	16	harsh	harsh	ADJ
taxlaw-2812	44	17	,	,	PUNCT
taxlaw-2812	44	18	and	and	CCONJ
taxlaw-2812	44	19	arguably	arguably	ADV
taxlaw-2812	44	20	punitive	punitive	ADJ
taxlaw-2812	44	21	,	,	PUNCT
taxlaw-2812	44	22	array	array	NOUN
taxlaw-2812	44	23	of	of	ADP
taxlaw-2812	44	24	auditing	auditing	NOUN
taxlaw-2812	44	25	and	and	CCONJ
taxlaw-2812	44	26	adjudicative	adjudicative	ADJ
taxlaw-2812	44	27	techniques	technique	NOUN
taxlaw-2812	44	28	that	that	PRON
taxlaw-2812	44	29	challenge	challenge	VERB
taxlaw-2812	44	30	taxpayer	taxpayer	NOUN
taxlaw-2812	44	31	eligibility	eligibility	NOUN
taxlaw-2812	44	32	ex	ex	ADJ
taxlaw-2812	44	33	post	post	NOUN
taxlaw-2812	44	34	.	.	PUNCT
taxlaw-2812	45	1	taxpayers	taxpayer	NOUN
taxlaw-2812	45	2	unable	unable	ADJ
taxlaw-2812	45	3	to	to	PART
taxlaw-2812	45	4	prove	prove	VERB
taxlaw-2812	45	5	their	their	PRON
taxlaw-2812	45	6	eligibility	eligibility	NOUN
taxlaw-2812	45	7	to	to	ADP
taxlaw-2812	45	8	the	the	DET
taxlaw-2812	45	9	irs	irs	PROPN
taxlaw-2812	45	10	in	in	ADP
taxlaw-2812	45	11	a	a	DET
taxlaw-2812	45	12	variety	variety	NOUN
taxlaw-2812	45	13	of	of	ADP
taxlaw-2812	45	14	correspondenceintensive	correspondenceintensive	ADJ
taxlaw-2812	45	15	and	and	CCONJ
taxlaw-2812	45	16	often	often	ADV
taxlaw-2812	45	17	adversarial	adversarial	ADJ
taxlaw-2812	45	18	processes	process	NOUN
taxlaw-2812	45	19	are	be	AUX
taxlaw-2812	45	20	called	call	VERB
taxlaw-2812	45	21	upon	upon	SCONJ
taxlaw-2812	45	22	to	to	PART
taxlaw-2812	45	23	repay	repay	VERB
taxlaw-2812	45	24	the	the	DET
taxlaw-2812	45	25	benefit	benefit	NOUN
taxlaw-2812	45	26	they	they	PRON
taxlaw-2812	45	27	received	receive	VERB
taxlaw-2812	45	28	,	,	PUNCT
taxlaw-2812	45	29	with	with	ADP
taxlaw-2812	45	30	interest	interest	NOUN
taxlaw-2812	45	31	and	and	CCONJ
taxlaw-2812	45	32	penalties	penalty	NOUN
taxlaw-2812	45	33	.	.	PUNCT
taxlaw-2812	46	1	5	5	NUM
taxlaw-2812	46	2	this	this	DET
taxlaw-2812	46	3	system	system	NOUN
taxlaw-2812	46	4	is	be	AUX
taxlaw-2812	46	5	uniquely	uniquely	ADV
taxlaw-2812	46	6	challenging	challenging	ADJ
taxlaw-2812	46	7	to	to	ADP
taxlaw-2812	46	8	low	low	ADJ
taxlaw-2812	46	9	-	-	PUNCT
taxlaw-2812	46	10	income	income	NOUN
taxlaw-2812	46	11	taxpayers	taxpayer	NOUN
taxlaw-2812	46	12	who	who	PRON
taxlaw-2812	46	13	may	may	AUX
taxlaw-2812	46	14	lack	lack	VERB
taxlaw-2812	46	15	the	the	DET
taxlaw-2812	46	16	skills	skill	NOUN
taxlaw-2812	46	17	required	require	VERB
taxlaw-2812	46	18	to	to	PART
taxlaw-2812	46	19	navigate	navigate	VERB
taxlaw-2812	46	20	the	the	DET
taxlaw-2812	46	21	tax	tax	NOUN
taxlaw-2812	46	22	return	return	NOUN
taxlaw-2812	46	23	and	and	CCONJ
taxlaw-2812	46	24	audit	audit	NOUN
taxlaw-2812	46	25	processes	process	NOUN
taxlaw-2812	46	26	.	.	PUNCT
taxlaw-2812	47	1	the	the	DET
taxlaw-2812	47	2	second	second	ADJ
taxlaw-2812	47	3	key	key	ADJ
taxlaw-2812	47	4	recognition	recognition	NOUN
taxlaw-2812	47	5	upon	upon	SCONJ
taxlaw-2812	47	6	which	which	PRON
taxlaw-2812	47	7	we	we	PRON
taxlaw-2812	47	8	build	build	VERB
taxlaw-2812	47	9	is	be	AUX
taxlaw-2812	47	10	the	the	DET
taxlaw-2812	47	11	eitc	eitc	PROPN
taxlaw-2812	47	12	’s	’s	PART
taxlaw-2812	47	13	centrality	centrality	NOUN
taxlaw-2812	47	14	in	in	ADP
taxlaw-2812	47	15	the	the	DET
taxlaw-2812	47	16	american	american	ADJ
taxlaw-2812	47	17	social	social	ADJ
taxlaw-2812	47	18	welfare	welfare	NOUN
taxlaw-2812	47	19	landscape	landscape	NOUN
taxlaw-2812	47	20	.	.	PUNCT
taxlaw-2812	48	1	we	we	PRON
taxlaw-2812	48	2	argue	argue	VERB
taxlaw-2812	48	3	that	that	SCONJ
taxlaw-2812	48	4	the	the	DET
taxlaw-2812	48	5	legal	legal	ADJ
taxlaw-2812	48	6	aid	aid	NOUN
taxlaw-2812	48	7	community	community	NOUN
taxlaw-2812	48	8	has	have	AUX
taxlaw-2812	48	9	allowed	allow	VERB
taxlaw-2812	48	10	the	the	DET
taxlaw-2812	48	11	“	"	PUNCT
taxlaw-2812	48	12	hidden	hidden	ADJ
taxlaw-2812	48	13	welfare	welfare	NOUN
taxlaw-2812	48	14	state	state	NOUN
taxlaw-2812	48	15	”	"	PUNCT
taxlaw-2812	48	16	to	to	PART
taxlaw-2812	48	17	remain	remain	VERB
taxlaw-2812	48	18	hidden	hidden	ADJ
taxlaw-2812	48	19	,	,	PUNCT
taxlaw-2812	48	20	moving	move	VERB
taxlaw-2812	48	21	too	too	ADV
taxlaw-2812	48	22	slowly	slowly	ADV
taxlaw-2812	48	23	to	to	PART
taxlaw-2812	48	24	develop	develop	VERB
taxlaw-2812	48	25	a	a	DET
taxlaw-2812	48	26	robust	robust	ADJ
taxlaw-2812	48	27	1	1	NUM
taxlaw-2812	48	28	christopher	christopher	NOUN
taxlaw-2812	48	29	howard	howard	PROPN
taxlaw-2812	48	30	,	,	PUNCT
taxlaw-2812	48	31	the	the	DET
taxlaw-2812	48	32	hidden	hidden	ADJ
taxlaw-2812	48	33	welfare	welfare	NOUN
taxlaw-2812	48	34	state	state	NOUN
taxlaw-2812	48	35	(	(	PUNCT
taxlaw-2812	48	36	1997	1997	NUM
taxlaw-2812	48	37	)	)	PUNCT
taxlaw-2812	48	38	.	.	PUNCT
taxlaw-2812	49	1	2	2	NUM
taxlaw-2812	49	2	i	i	PRON
taxlaw-2812	49	3	d.	d.	NOUN
taxlaw-2812	49	4	at	at	ADP
taxlaw-2812	49	5	3	3	NUM
taxlaw-2812	49	6	(	(	PUNCT
taxlaw-2812	49	7	noting	note	VERB
taxlaw-2812	49	8	that	that	SCONJ
taxlaw-2812	49	9	tax	tax	NOUN
taxlaw-2812	49	10	expenditures	expenditure	NOUN
taxlaw-2812	49	11	devoted	devote	VERB
taxlaw-2812	49	12	to	to	ADP
taxlaw-2812	49	13	social	social	ADJ
taxlaw-2812	49	14	welfare	welfare	NOUN
taxlaw-2812	49	15	projects	project	NOUN
taxlaw-2812	49	16	cost	cost	VERB
taxlaw-2812	49	17	approximately	approximately	ADV
taxlaw-2812	49	18	$	$	SYM
taxlaw-2812	49	19	400	400	NUM
taxlaw-2812	49	20	billion	billion	NUM
taxlaw-2812	49	21	in	in	ADP
taxlaw-2812	49	22	1995	1995	NUM
taxlaw-2812	49	23	)	)	PUNCT
taxlaw-2812	49	24	.	.	PUNCT
taxlaw-2812	50	1	3	3	NUM
taxlaw-2812	50	2	anne	anne	PROPN
taxlaw-2812	50	3	l.	l.	PROPN
taxlaw-2812	50	4	alstott	alstott	PROPN
taxlaw-2812	50	5	,	,	PUNCT
taxlaw-2812	50	6	the	the	DET
taxlaw-2812	50	7	earned	earn	VERB
taxlaw-2812	50	8	income	income	NOUN
taxlaw-2812	50	9	tax	tax	NOUN
taxlaw-2812	50	10	credit	credit	NOUN
taxlaw-2812	50	11	and	and	CCONJ
taxlaw-2812	50	12	the	the	DET
taxlaw-2812	50	13	limitations	limitation	NOUN
taxlaw-2812	50	14	of	of	ADP
taxlaw-2812	50	15	tax	tax	NOUN
taxlaw-2812	50	16	-	-	PUNCT
taxlaw-2812	50	17	based	base	VERB
taxlaw-2812	50	18	welfare	welfare	NOUN
taxlaw-2812	50	19	reform	reform	NOUN
taxlaw-2812	50	20	,	,	PUNCT
taxlaw-2812	50	21	108	108	NUM
taxlaw-2812	50	22	harv	harv	NOUN
taxlaw-2812	50	23	.	.	PUNCT
taxlaw-2812	51	1	l.	l.	PROPN
taxlaw-2812	51	2	rev	rev	PROPN
taxlaw-2812	51	3	.	.	PROPN
taxlaw-2812	51	4	533	533	NUM
taxlaw-2812	51	5	,	,	PUNCT
taxlaw-2812	51	6	535	535	NUM
taxlaw-2812	51	7	(	(	PUNCT
taxlaw-2812	51	8	1995	1995	NUM
taxlaw-2812	51	9	)	)	PUNCT
taxlaw-2812	51	10	.	.	PUNCT
taxlaw-2812	52	1	4	4	NUM
taxlaw-2812	52	2	see	see	VERB
taxlaw-2812	52	3	,	,	PUNCT
taxlaw-2812	52	4	e.g.	e.g.	ADV
taxlaw-2812	52	5	,	,	PUNCT
taxlaw-2812	52	6	leslie	leslie	PROPN
taxlaw-2812	52	7	book	book	NOUN
taxlaw-2812	52	8	,	,	PUNCT
taxlaw-2812	52	9	the	the	DET
taxlaw-2812	52	10	irs	irs	PROPN
taxlaw-2812	52	11	’s	’s	PART
taxlaw-2812	52	12	eitc	eitc	PROPN
taxlaw-2812	52	13	compliance	compliance	NOUN
taxlaw-2812	52	14	regime	regime	NOUN
taxlaw-2812	52	15	:	:	PUNCT
taxlaw-2812	52	16	taxpayers	taxpayer	NOUN
taxlaw-2812	52	17	caught	catch	VERB
taxlaw-2812	52	18	in	in	ADP
taxlaw-2812	52	19	the	the	DET
taxlaw-2812	52	20	net	net	NOUN
taxlaw-2812	52	21	,	,	PUNCT
taxlaw-2812	52	22	81	81	NUM
taxlaw-2812	52	23	or	or	CCONJ
taxlaw-2812	52	24	.	.	PUNCT
taxlaw-2812	53	1	l.	l.	PROPN
taxlaw-2812	53	2	rev	rev	PROPN
taxlaw-2812	53	3	.	.	PROPN
taxlaw-2812	54	1	351	351	NUM
taxlaw-2812	54	2	(	(	PUNCT
taxlaw-2812	54	3	2002	2002	NUM
taxlaw-2812	54	4	)	)	PUNCT
taxlaw-2812	54	5	;	;	PUNCT
taxlaw-2812	54	6	george	george	PROPN
taxlaw-2812	54	7	k.	k.	PROPN
taxlaw-2812	54	8	yin	yin	PROPN
taxlaw-2812	54	9	et	et	PROPN
taxlaw-2812	54	10	al	al	PROPN
taxlaw-2812	54	11	.	.	PROPN
taxlaw-2812	54	12	,	,	PUNCT
taxlaw-2812	54	13	improving	improve	VERB
taxlaw-2812	54	14	the	the	DET
taxlaw-2812	54	15	delivery	delivery	NOUN
taxlaw-2812	54	16	of	of	ADP
taxlaw-2812	54	17	benefits	benefit	NOUN
taxlaw-2812	54	18	to	to	ADP
taxlaw-2812	54	19	the	the	DET
taxlaw-2812	54	20	working	work	VERB
taxlaw-2812	54	21	poor	poor	ADJ
taxlaw-2812	54	22	:	:	PUNCT
taxlaw-2812	54	23	proposals	proposal	NOUN
taxlaw-2812	54	24	to	to	PART
taxlaw-2812	54	25	reform	reform	VERB
taxlaw-2812	54	26	the	the	DET
taxlaw-2812	54	27	earned	earn	VERB
taxlaw-2812	54	28	income	income	NOUN
taxlaw-2812	54	29	tax	tax	NOUN
taxlaw-2812	54	30	credit	credit	NOUN
taxlaw-2812	54	31	program	program	NOUN
taxlaw-2812	54	32	,	,	PUNCT
taxlaw-2812	54	33	11	11	NUM
taxlaw-2812	54	34	am	am	NOUN
taxlaw-2812	54	35	.	.	PUNCT
taxlaw-2812	55	1	j.	j.	PROPN
taxlaw-2812	55	2	tax	tax	PROPN
taxlaw-2812	55	3	pol	pol	PROPN
taxlaw-2812	55	4	.	.	PUNCT
taxlaw-2812	56	1	225	225	NUM
taxlaw-2812	56	2	(	(	PUNCT
taxlaw-2812	56	3	1994	1994	NUM
taxlaw-2812	56	4	)	)	PUNCT
taxlaw-2812	56	5	.	.	PUNCT
taxlaw-2812	57	1	5	5	NUM
taxlaw-2812	57	2	see	see	VERB
taxlaw-2812	57	3	bryan	bryan	PROPN
taxlaw-2812	57	4	t.	t.	PROPN
taxlaw-2812	57	5	camp	camp	PROPN
taxlaw-2812	57	6	,	,	PUNCT
taxlaw-2812	57	7	the	the	DET
taxlaw-2812	57	8	failure	failure	NOUN
taxlaw-2812	57	9	of	of	ADP
taxlaw-2812	57	10	adversarial	adversarial	ADJ
taxlaw-2812	57	11	process	process	NOUN
taxlaw-2812	57	12	in	in	ADP
taxlaw-2812	57	13	the	the	DET
taxlaw-2812	57	14	administrative	administrative	ADJ
taxlaw-2812	57	15	state	state	NOUN
taxlaw-2812	57	16	,	,	PUNCT
taxlaw-2812	57	17	84	84	NUM
taxlaw-2812	57	18	ind	ind	NOUN
taxlaw-2812	57	19	.	.	PUNCT
taxlaw-2812	58	1	l.j	l.j	PROPN
taxlaw-2812	58	2	.	.	PROPN
taxlaw-2812	58	3	57	57	NUM
taxlaw-2812	58	4	,	,	PUNCT
taxlaw-2812	58	5	105	105	NUM
taxlaw-2812	58	6	(	(	PUNCT
taxlaw-2812	58	7	2009	2009	NUM
taxlaw-2812	58	8	)	)	PUNCT
taxlaw-2812	58	9	.	.	PUNCT
taxlaw-2812	59	1	2012	2012	NUM
taxlaw-2812	59	2	]	]	PUNCT
taxlaw-2812	59	3	the	the	DET
taxlaw-2812	59	4	eitc	eitc	ADJ
taxlaw-2812	59	5	,	,	PUNCT
taxlaw-2812	59	6	low	low	ADJ
taxlaw-2812	59	7	-	-	PUNCT
taxlaw-2812	59	8	income	income	NOUN
taxlaw-2812	59	9	workers	worker	NOUN
taxlaw-2812	59	10	,	,	PUNCT
taxlaw-2812	59	11	&	&	CCONJ
taxlaw-2812	59	12	the	the	DET
taxlaw-2812	59	13	legal	legal	ADJ
taxlaw-2812	59	14	aid	aid	NOUN
taxlaw-2812	59	15	community	community	NOUN
taxlaw-2812	59	16	179	179	NUM
taxlaw-2812	59	17	capacity	capacity	NOUN
taxlaw-2812	59	18	to	to	PART
taxlaw-2812	59	19	assist	assist	VERB
taxlaw-2812	59	20	low	low	ADJ
taxlaw-2812	59	21	-	-	PUNCT
taxlaw-2812	59	22	income	income	NOUN
taxlaw-2812	59	23	taxpayers	taxpayer	NOUN
taxlaw-2812	59	24	in	in	ADP
taxlaw-2812	59	25	navigating	navigate	VERB
taxlaw-2812	59	26	the	the	DET
taxlaw-2812	59	27	vagaries	vagary	NOUN
taxlaw-2812	59	28	of	of	ADP
taxlaw-2812	59	29	the	the	DET
taxlaw-2812	59	30	eitc	eitc	NOUN
taxlaw-2812	59	31	.	.	PUNCT
taxlaw-2812	60	1	while	while	SCONJ
taxlaw-2812	60	2	the	the	DET
taxlaw-2812	60	3	legal	legal	ADJ
taxlaw-2812	60	4	aid	aid	NOUN
taxlaw-2812	60	5	community	community	NOUN
taxlaw-2812	60	6	has	have	AUX
taxlaw-2812	60	7	not	not	PART
taxlaw-2812	60	8	wholly	wholly	ADV
taxlaw-2812	60	9	neglected	neglect	VERB
taxlaw-2812	60	10	the	the	DET
taxlaw-2812	60	11	eitc	eitc	NOUN
taxlaw-2812	60	12	—	—	PUNCT
taxlaw-2812	60	13	programs	program	NOUN
taxlaw-2812	60	14	such	such	ADJ
taxlaw-2812	60	15	as	as	ADP
taxlaw-2812	60	16	the	the	DET
taxlaw-2812	60	17	legal	legal	ADJ
taxlaw-2812	60	18	aid	aid	NOUN
taxlaw-2812	60	19	society	society	NOUN
taxlaw-2812	60	20	of	of	ADP
taxlaw-2812	60	21	orange	orange	PROPN
taxlaw-2812	60	22	county	county	PROPN
taxlaw-2812	60	23	’s	’s	PART
taxlaw-2812	60	24	development	development	NOUN
taxlaw-2812	60	25	of	of	ADP
taxlaw-2812	60	26	the	the	DET
taxlaw-2812	60	27	i	i	NOUN
taxlaw-2812	60	28	-	-	PUNCT
taxlaw-2812	60	29	can	can	AUX
taxlaw-2812	60	30	!	!	PUNCT
taxlaw-2812	61	1	software	software	NOUN
taxlaw-2812	61	2	are	be	AUX
taxlaw-2812	61	3	laudable	laudable	ADJ
taxlaw-2812	61	4	initiatives	initiative	NOUN
taxlaw-2812	61	5	6	6	NUM
taxlaw-2812	61	6	—	—	PUNCT
taxlaw-2812	61	7	it	it	PRON
taxlaw-2812	61	8	has	have	AUX
taxlaw-2812	61	9	not	not	PART
taxlaw-2812	61	10	accorded	accord	VERB
taxlaw-2812	61	11	the	the	DET
taxlaw-2812	61	12	eitc	eitc	NOUN
taxlaw-2812	61	13	the	the	DET
taxlaw-2812	61	14	degree	degree	NOUN
taxlaw-2812	61	15	of	of	ADP
taxlaw-2812	61	16	attention	attention	NOUN
taxlaw-2812	61	17	one	one	PRON
taxlaw-2812	61	18	would	would	AUX
taxlaw-2812	61	19	expect	expect	VERB
taxlaw-2812	61	20	for	for	ADP
taxlaw-2812	61	21	the	the	DET
taxlaw-2812	61	22	nation	nation	NOUN
taxlaw-2812	61	23	’s	’s	PART
taxlaw-2812	61	24	largest	large	ADJ
taxlaw-2812	61	25	welfare	welfare	NOUN
taxlaw-2812	61	26	program	program	NOUN
taxlaw-2812	61	27	.	.	PUNCT
taxlaw-2812	62	1	the	the	DET
taxlaw-2812	62	2	result	result	NOUN
taxlaw-2812	62	3	is	be	AUX
taxlaw-2812	62	4	a	a	DET
taxlaw-2812	62	5	status	status	NOUN
taxlaw-2812	62	6	quo	quo	NOUN
taxlaw-2812	62	7	in	in	ADP
taxlaw-2812	62	8	which	which	PRON
taxlaw-2812	62	9	low	low	ADJ
taxlaw-2812	62	10	-	-	PUNCT
taxlaw-2812	62	11	income	income	NOUN
taxlaw-2812	62	12	workers	worker	NOUN
taxlaw-2812	62	13	must	must	AUX
taxlaw-2812	62	14	navigate	navigate	VERB
taxlaw-2812	62	15	the	the	DET
taxlaw-2812	62	16	complexities	complexity	NOUN
taxlaw-2812	62	17	of	of	ADP
taxlaw-2812	62	18	the	the	DET
taxlaw-2812	62	19	nation	nation	NOUN
taxlaw-2812	62	20	’s	’s	PART
taxlaw-2812	62	21	largest	large	ADJ
taxlaw-2812	62	22	welfare	welfare	NOUN
taxlaw-2812	62	23	program	program	NOUN
taxlaw-2812	62	24	with	with	ADP
taxlaw-2812	62	25	a	a	DET
taxlaw-2812	62	26	bare	bare	ADJ
taxlaw-2812	62	27	minimum	minimum	NOUN
taxlaw-2812	62	28	of	of	ADP
taxlaw-2812	62	29	legal	legal	ADJ
taxlaw-2812	62	30	assistance	assistance	NOUN
taxlaw-2812	62	31	.	.	PUNCT
taxlaw-2812	63	1	in	in	ADP
taxlaw-2812	63	2	the	the	DET
taxlaw-2812	63	3	pages	page	NOUN
taxlaw-2812	63	4	that	that	PRON
taxlaw-2812	63	5	follow	follow	VERB
taxlaw-2812	63	6	,	,	PUNCT
taxlaw-2812	63	7	we	we	PRON
taxlaw-2812	63	8	argue	argue	VERB
taxlaw-2812	63	9	both	both	PRON
taxlaw-2812	63	10	that	that	SCONJ
taxlaw-2812	63	11	the	the	DET
taxlaw-2812	63	12	eitc	eitc	PROPN
taxlaw-2812	63	13	’s	’s	PART
taxlaw-2812	63	14	administration	administration	NOUN
taxlaw-2812	63	15	should	should	AUX
taxlaw-2812	63	16	be	be	AUX
taxlaw-2812	63	17	reformed	reform	VERB
taxlaw-2812	63	18	to	to	PART
taxlaw-2812	63	19	make	make	VERB
taxlaw-2812	63	20	it	it	PRON
taxlaw-2812	63	21	better	well	ADV
taxlaw-2812	63	22	suited	suit	VERB
taxlaw-2812	63	23	to	to	ADP
taxlaw-2812	63	24	the	the	DET
taxlaw-2812	63	25	needs	need	NOUN
taxlaw-2812	63	26	of	of	ADP
taxlaw-2812	63	27	its	its	PRON
taxlaw-2812	63	28	low	low	ADJ
taxlaw-2812	63	29	-	-	PUNCT
taxlaw-2812	63	30	income	income	NOUN
taxlaw-2812	63	31	clientele	clientele	NOUN
taxlaw-2812	63	32	,	,	PUNCT
taxlaw-2812	63	33	and	and	CCONJ
taxlaw-2812	63	34	that	that	SCONJ
taxlaw-2812	63	35	the	the	DET
taxlaw-2812	63	36	legal	legal	ADJ
taxlaw-2812	63	37	aid	aid	NOUN
taxlaw-2812	63	38	community	community	NOUN
taxlaw-2812	63	39	should	should	AUX
taxlaw-2812	63	40	respond	respond	VERB
taxlaw-2812	63	41	to	to	ADP
taxlaw-2812	63	42	the	the	DET
taxlaw-2812	63	43	centrality	centrality	NOUN
taxlaw-2812	63	44	of	of	ADP
taxlaw-2812	63	45	the	the	DET
taxlaw-2812	63	46	eitc	eitc	NOUN
taxlaw-2812	63	47	in	in	ADP
taxlaw-2812	63	48	american	american	ADJ
taxlaw-2812	63	49	welfare	welfare	NOUN
taxlaw-2812	63	50	policy	policy	NOUN
taxlaw-2812	63	51	by	by	ADP
taxlaw-2812	63	52	devoting	devote	VERB
taxlaw-2812	63	53	greater	great	ADJ
taxlaw-2812	63	54	resources	resource	NOUN
taxlaw-2812	63	55	and	and	CCONJ
taxlaw-2812	63	56	energy	energy	NOUN
taxlaw-2812	63	57	to	to	ADP
taxlaw-2812	63	58	assisting	assist	VERB
taxlaw-2812	63	59	eitc	eitc	NOUN
taxlaw-2812	63	60	claimants	claimant	NOUN
taxlaw-2812	63	61	.	.	PUNCT
taxlaw-2812	64	1	we	we	PRON
taxlaw-2812	64	2	proceed	proceed	VERB
taxlaw-2812	64	3	in	in	ADP
taxlaw-2812	64	4	four	four	NUM
taxlaw-2812	64	5	parts	part	NOUN
taxlaw-2812	64	6	.	.	PUNCT
taxlaw-2812	65	1	part	part	PROPN
taxlaw-2812	65	2	ii	ii	PROPN
taxlaw-2812	65	3	describes	describe	VERB
taxlaw-2812	65	4	the	the	DET
taxlaw-2812	65	5	rise	rise	NOUN
taxlaw-2812	65	6	of	of	ADP
taxlaw-2812	65	7	the	the	DET
taxlaw-2812	65	8	eitc	eitc	NOUN
taxlaw-2812	65	9	and	and	CCONJ
taxlaw-2812	65	10	details	detail	NOUN
taxlaw-2812	65	11	the	the	DET
taxlaw-2812	65	12	various	various	ADJ
taxlaw-2812	65	13	aspects	aspect	NOUN
taxlaw-2812	65	14	of	of	ADP
taxlaw-2812	65	15	tax	tax	NOUN
taxlaw-2812	65	16	administration	administration	NOUN
taxlaw-2812	65	17	that	that	PRON
taxlaw-2812	65	18	render	render	VERB
taxlaw-2812	65	19	the	the	DET
taxlaw-2812	65	20	eitc	eitc	NOUN
taxlaw-2812	65	21	difficult	difficult	ADJ
taxlaw-2812	65	22	for	for	ADP
taxlaw-2812	65	23	low	low	ADJ
taxlaw-2812	65	24	-	-	PUNCT
taxlaw-2812	65	25	income	income	NOUN
taxlaw-2812	65	26	taxpayers	taxpayer	NOUN
taxlaw-2812	65	27	.	.	PUNCT
taxlaw-2812	66	1	part	part	NOUN
taxlaw-2812	66	2	iii	iii	NOUN
taxlaw-2812	66	3	takes	take	VERB
taxlaw-2812	66	4	an	an	DET
taxlaw-2812	66	5	internal	internal	ADJ
taxlaw-2812	66	6	approach	approach	NOUN
taxlaw-2812	66	7	to	to	ADP
taxlaw-2812	66	8	the	the	DET
taxlaw-2812	66	9	problem	problem	NOUN
taxlaw-2812	66	10	,	,	PUNCT
taxlaw-2812	66	11	discussing	discuss	VERB
taxlaw-2812	66	12	and	and	CCONJ
taxlaw-2812	66	13	analyzing	analyze	VERB
taxlaw-2812	66	14	various	various	ADJ
taxlaw-2812	66	15	structural	structural	ADJ
taxlaw-2812	66	16	reforms	reform	NOUN
taxlaw-2812	66	17	to	to	ADP
taxlaw-2812	66	18	the	the	DET
taxlaw-2812	66	19	program	program	NOUN
taxlaw-2812	66	20	and	and	CCONJ
taxlaw-2812	66	21	irs	irs	PROPN
taxlaw-2812	66	22	administration	administration	NOUN
taxlaw-2812	66	23	that	that	PRON
taxlaw-2812	66	24	would	would	AUX
taxlaw-2812	66	25	serve	serve	VERB
taxlaw-2812	66	26	to	to	PART
taxlaw-2812	66	27	soften	soften	VERB
taxlaw-2812	66	28	the	the	DET
taxlaw-2812	66	29	program	program	NOUN
taxlaw-2812	66	30	’s	’s	PART
taxlaw-2812	66	31	harsh	harsh	ADJ
taxlaw-2812	66	32	edges	edge	NOUN
taxlaw-2812	66	33	.	.	PUNCT
taxlaw-2812	67	1	part	part	NOUN
taxlaw-2812	67	2	iv	iv	NUM
taxlaw-2812	67	3	takes	take	VERB
taxlaw-2812	67	4	an	an	DET
taxlaw-2812	67	5	external	external	ADJ
taxlaw-2812	67	6	approach	approach	NOUN
taxlaw-2812	67	7	,	,	PUNCT
taxlaw-2812	67	8	discussing	discuss	VERB
taxlaw-2812	67	9	steps	step	NOUN
taxlaw-2812	67	10	that	that	PRON
taxlaw-2812	67	11	congress	congress	PROPN
taxlaw-2812	67	12	and	and	CCONJ
taxlaw-2812	67	13	the	the	DET
taxlaw-2812	67	14	legal	legal	ADJ
taxlaw-2812	67	15	aid	aid	NOUN
taxlaw-2812	67	16	community	community	NOUN
taxlaw-2812	67	17	can	can	AUX
taxlaw-2812	67	18	and	and	CCONJ
taxlaw-2812	67	19	should	should	AUX
taxlaw-2812	67	20	take	take	VERB
taxlaw-2812	67	21	in	in	ADP
taxlaw-2812	67	22	response	response	NOUN
taxlaw-2812	67	23	to	to	ADP
taxlaw-2812	67	24	the	the	DET
taxlaw-2812	67	25	eitc	eitc	PROPN
taxlaw-2812	67	26	’s	’s	PART
taxlaw-2812	67	27	ever	ever	ADV
taxlaw-2812	67	28	-	-	PUNCT
taxlaw-2812	67	29	growing	grow	VERB
taxlaw-2812	67	30	prominence	prominence	NOUN
taxlaw-2812	67	31	.	.	PUNCT
taxlaw-2812	68	1	part	part	NOUN
taxlaw-2812	68	2	v	v	NOUN
taxlaw-2812	68	3	concludes	conclude	VERB
taxlaw-2812	68	4	.	.	PUNCT
taxlaw-2812	69	1	ii	ii	X
taxlaw-2812	69	2	.	.	PUNCT
taxlaw-2812	70	1	administering	administer	VERB
taxlaw-2812	70	2	welfare	welfare	NOUN
taxlaw-2812	70	3	through	through	ADP
taxlaw-2812	70	4	the	the	DET
taxlaw-2812	70	5	tax	tax	NOUN
taxlaw-2812	70	6	system	system	NOUN
taxlaw-2812	70	7	:	:	PUNCT
taxlaw-2812	70	8	background	background	NOUN
taxlaw-2812	70	9	to	to	ADP
taxlaw-2812	70	10	the	the	DET
taxlaw-2812	70	11	eitc	eitc	NOUN
taxlaw-2812	70	12	in	in	ADP
taxlaw-2812	70	13	this	this	DET
taxlaw-2812	70	14	part	part	NOUN
taxlaw-2812	70	15	,	,	PUNCT
taxlaw-2812	70	16	we	we	PRON
taxlaw-2812	70	17	discuss	discuss	VERB
taxlaw-2812	70	18	the	the	DET
taxlaw-2812	70	19	difficulties	difficulty	NOUN
taxlaw-2812	70	20	that	that	PRON
taxlaw-2812	70	21	the	the	DET
taxlaw-2812	70	22	eitc	eitc	NOUN
taxlaw-2812	70	23	poses	pose	NOUN
taxlaw-2812	70	24	for	for	ADP
taxlaw-2812	70	25	low	low	ADJ
taxlaw-2812	70	26	-	-	PUNCT
taxlaw-2812	70	27	income	income	NOUN
taxlaw-2812	70	28	individuals	individual	NOUN
taxlaw-2812	70	29	who	who	PRON
taxlaw-2812	70	30	seek	seek	VERB
taxlaw-2812	70	31	the	the	DET
taxlaw-2812	70	32	credit	credit	NOUN
taxlaw-2812	70	33	.	.	PUNCT
taxlaw-2812	71	1	in	in	ADP
taxlaw-2812	71	2	particular	particular	ADJ
taxlaw-2812	71	3	,	,	PUNCT
taxlaw-2812	71	4	we	we	PRON
taxlaw-2812	71	5	focus	focus	VERB
taxlaw-2812	71	6	on	on	ADP
taxlaw-2812	71	7	how	how	SCONJ
taxlaw-2812	71	8	the	the	DET
taxlaw-2812	71	9	program	program	NOUN
taxlaw-2812	71	10	’s	’s	PART
taxlaw-2812	71	11	tax	tax	NOUN
taxlaw-2812	71	12	-	-	PUNCT
taxlaw-2812	71	13	based	base	VERB
taxlaw-2812	71	14	administration	administration	NOUN
taxlaw-2812	71	15	presents	present	VERB
taxlaw-2812	71	16	unique	unique	ADJ
taxlaw-2812	71	17	legal	legal	ADJ
taxlaw-2812	71	18	challenges	challenge	NOUN
taxlaw-2812	71	19	for	for	ADP
taxlaw-2812	71	20	low	low	ADJ
taxlaw-2812	71	21	-	-	PUNCT
taxlaw-2812	71	22	income	income	NOUN
taxlaw-2812	71	23	individuals	individual	NOUN
taxlaw-2812	71	24	that	that	PRON
taxlaw-2812	71	25	are	be	AUX
taxlaw-2812	71	26	different	different	ADJ
taxlaw-2812	71	27	from	from	ADP
taxlaw-2812	71	28	those	those	PRON
taxlaw-2812	71	29	associated	associate	VERB
taxlaw-2812	71	30	with	with	ADP
taxlaw-2812	71	31	traditional	traditional	ADJ
taxlaw-2812	71	32	welfare	welfare	NOUN
taxlaw-2812	71	33	.	.	PUNCT
taxlaw-2812	72	1	to	to	PART
taxlaw-2812	72	2	do	do	VERB
taxlaw-2812	72	3	so	so	ADV
taxlaw-2812	72	4	,	,	PUNCT
taxlaw-2812	72	5	this	this	DET
taxlaw-2812	72	6	part	part	NOUN
taxlaw-2812	72	7	proceeds	proceed	VERB
taxlaw-2812	72	8	in	in	ADP
taxlaw-2812	72	9	three	three	NUM
taxlaw-2812	72	10	sections	section	NOUN
taxlaw-2812	72	11	.	.	PUNCT
taxlaw-2812	73	1	first	first	ADV
taxlaw-2812	73	2	,	,	PUNCT
taxlaw-2812	73	3	we	we	PRON
taxlaw-2812	73	4	provide	provide	VERB
taxlaw-2812	73	5	background	background	NOUN
taxlaw-2812	73	6	to	to	ADP
taxlaw-2812	73	7	the	the	DET
taxlaw-2812	73	8	eitc	eitc	NOUN
taxlaw-2812	73	9	,	,	PUNCT
taxlaw-2812	73	10	focusing	focus	VERB
taxlaw-2812	73	11	on	on	ADP
taxlaw-2812	73	12	the	the	DET
taxlaw-2812	73	13	program	program	NOUN
taxlaw-2812	73	14	’s	’s	PART
taxlaw-2812	73	15	history	history	NOUN
taxlaw-2812	73	16	and	and	CCONJ
taxlaw-2812	73	17	structure	structure	NOUN
taxlaw-2812	73	18	.	.	PUNCT
taxlaw-2812	74	1	we	we	PRON
taxlaw-2812	74	2	emphasize	emphasize	VERB
taxlaw-2812	74	3	the	the	DET
taxlaw-2812	74	4	unique	unique	ADJ
taxlaw-2812	74	5	choice	choice	NOUN
taxlaw-2812	74	6	to	to	PART
taxlaw-2812	74	7	use	use	VERB
taxlaw-2812	74	8	applicant	applicant	ADJ
taxlaw-2812	74	9	self	self	NOUN
taxlaw-2812	74	10	-	-	PUNCT
taxlaw-2812	74	11	certification	certification	NOUN
taxlaw-2812	74	12	via	via	ADP
taxlaw-2812	74	13	the	the	DET
taxlaw-2812	74	14	submission	submission	NOUN
taxlaw-2812	74	15	of	of	ADP
taxlaw-2812	74	16	a	a	DET
taxlaw-2812	74	17	tax	tax	NOUN
taxlaw-2812	74	18	return	return	NOUN
taxlaw-2812	74	19	as	as	ADP
taxlaw-2812	74	20	the	the	DET
taxlaw-2812	74	21	means	mean	NOUN
taxlaw-2812	74	22	for	for	ADP
taxlaw-2812	74	23	determining	determine	VERB
taxlaw-2812	74	24	each	each	DET
taxlaw-2812	74	25	claimant	claimant	NOUN
taxlaw-2812	74	26	’s	’s	PART
taxlaw-2812	74	27	eligibility	eligibility	NOUN
taxlaw-2812	74	28	for	for	ADP
taxlaw-2812	74	29	the	the	DET
taxlaw-2812	74	30	credit	credit	NOUN
taxlaw-2812	74	31	.	.	PUNCT
taxlaw-2812	75	1	second	second	ADJ
taxlaw-2812	75	2	,	,	PUNCT
taxlaw-2812	75	3	we	we	PRON
taxlaw-2812	75	4	discuss	discuss	VERB
taxlaw-2812	75	5	the	the	DET
taxlaw-2812	75	6	costs	cost	NOUN
taxlaw-2812	75	7	and	and	CCONJ
taxlaw-2812	75	8	benefits	benefit	NOUN
taxlaw-2812	75	9	of	of	ADP
taxlaw-2812	75	10	the	the	DET
taxlaw-2812	75	11	eitc	eitc	NOUN
taxlaw-2812	75	12	’s	’s	PART
taxlaw-2812	75	13	reliance	reliance	NOUN
taxlaw-2812	75	14	on	on	ADP
taxlaw-2812	75	15	selfcertification	selfcertification	NOUN
taxlaw-2812	75	16	.	.	PUNCT
taxlaw-2812	76	1	we	we	PRON
taxlaw-2812	76	2	focus	focus	VERB
taxlaw-2812	76	3	in	in	ADP
taxlaw-2812	76	4	particular	particular	ADJ
taxlaw-2812	76	5	on	on	ADP
taxlaw-2812	76	6	how	how	SCONJ
taxlaw-2812	76	7	self	self	NOUN
taxlaw-2812	76	8	-	-	PUNCT
taxlaw-2812	76	9	certification	certification	NOUN
taxlaw-2812	76	10	imposes	impose	VERB
taxlaw-2812	76	11	significant	significant	ADJ
taxlaw-2812	76	12	burdens	burden	NOUN
taxlaw-2812	76	13	on	on	ADP
taxlaw-2812	76	14	claimants	claimant	NOUN
taxlaw-2812	76	15	,	,	PUNCT
taxlaw-2812	76	16	who	who	PRON
taxlaw-2812	76	17	are	be	AUX
taxlaw-2812	76	18	required	require	VERB
taxlaw-2812	76	19	to	to	PART
taxlaw-2812	76	20	certify	certify	VERB
taxlaw-2812	76	21	their	their	PRON
taxlaw-2812	76	22	compliance	compliance	NOUN
taxlaw-2812	76	23	with	with	ADP
taxlaw-2812	76	24	complex	complex	ADJ
taxlaw-2812	76	25	eligibility	eligibility	NOUN
taxlaw-2812	76	26	guidelines	guideline	NOUN
taxlaw-2812	76	27	and	and	CCONJ
taxlaw-2812	76	28	given	give	VERB
taxlaw-2812	76	29	minimal	minimal	ADJ
taxlaw-2812	76	30	assistance	assistance	NOUN
taxlaw-2812	76	31	in	in	ADP
taxlaw-2812	76	32	doing	do	VERB
taxlaw-2812	76	33	so	so	ADV
taxlaw-2812	76	34	.	.	PUNCT
taxlaw-2812	77	1	third	third	ADV
taxlaw-2812	77	2	,	,	PUNCT
taxlaw-2812	77	3	we	we	PRON
taxlaw-2812	77	4	discuss	discuss	VERB
taxlaw-2812	77	5	the	the	DET
taxlaw-2812	77	6	irs	irs	PROPN
taxlaw-2812	77	7	’s	’s	PART
taxlaw-2812	77	8	audit	audit	NOUN
taxlaw-2812	77	9	,	,	PUNCT
taxlaw-2812	77	10	appeal	appeal	NOUN
taxlaw-2812	77	11	,	,	PUNCT
taxlaw-2812	77	12	and	and	CCONJ
taxlaw-2812	77	13	tax	tax	NOUN
taxlaw-2812	77	14	court	court	NOUN
taxlaw-2812	77	15	processes	process	NOUN
taxlaw-2812	77	16	with	with	ADP
taxlaw-2812	77	17	a	a	DET
taxlaw-2812	77	18	focus	focus	NOUN
taxlaw-2812	77	19	on	on	ADP
taxlaw-2812	77	20	how	how	SCONJ
taxlaw-2812	77	21	ill	ill	ADV
taxlaw-2812	77	22	-	-	PUNCT
taxlaw-2812	77	23	fitted	fit	VERB
taxlaw-2812	77	24	these	these	DET
taxlaw-2812	77	25	processes	process	NOUN
taxlaw-2812	77	26	are	be	AUX
taxlaw-2812	77	27	to	to	ADP
taxlaw-2812	77	28	the	the	DET
taxlaw-2812	77	29	skills	skill	NOUN
taxlaw-2812	77	30	and	and	CCONJ
taxlaw-2812	77	31	life	life	NOUN
taxlaw-2812	77	32	experiences	experience	NOUN
taxlaw-2812	77	33	of	of	ADP
taxlaw-2812	77	34	unrepresented	unrepresented	ADJ
taxlaw-2812	77	35	,	,	PUNCT
taxlaw-2812	77	36	low	low	ADJ
taxlaw-2812	77	37	-	-	PUNCT
taxlaw-2812	77	38	income	income	NOUN
taxlaw-2812	77	39	eitc	eitc	NOUN
taxlaw-2812	77	40	recipients	recipient	NOUN
taxlaw-2812	77	41	.	.	PUNCT
taxlaw-2812	78	1	the	the	DET
taxlaw-2812	78	2	account	account	NOUN
taxlaw-2812	78	3	we	we	PRON
taxlaw-2812	78	4	provide	provide	VERB
taxlaw-2812	78	5	in	in	ADP
taxlaw-2812	78	6	this	this	DET
taxlaw-2812	78	7	section	section	NOUN
taxlaw-2812	78	8	illustrates	illustrate	VERB
taxlaw-2812	78	9	that	that	SCONJ
taxlaw-2812	78	10	the	the	DET
taxlaw-2812	78	11	eitc	eitc	NOUN
taxlaw-2812	78	12	’s	’s	PART
taxlaw-2812	78	13	use	use	NOUN
taxlaw-2812	78	14	of	of	ADP
taxlaw-2812	78	15	tax	tax	NOUN
taxlaw-2812	78	16	administration	administration	NOUN
taxlaw-2812	78	17	—	—	PUNCT
taxlaw-2812	78	18	both	both	CCONJ
taxlaw-2812	78	19	through	through	ADP
taxlaw-2812	78	20	reliance	reliance	NOUN
taxlaw-2812	78	21	on	on	ADP
taxlaw-2812	78	22	self	self	NOUN
taxlaw-2812	78	23	-	-	PUNCT
taxlaw-2812	78	24	certification	certification	NOUN
taxlaw-2812	78	25	to	to	PART
taxlaw-2812	78	26	make	make	VERB
taxlaw-2812	78	27	ex	ex	PRON
taxlaw-2812	78	28	ante	ante	NOUN
taxlaw-2812	78	29	eligibility	eligibility	NOUN
taxlaw-2812	78	30	determinations	determination	NOUN
taxlaw-2812	78	31	and	and	CCONJ
taxlaw-2812	78	32	through	through	ADP
taxlaw-2812	78	33	reliance	reliance	NOUN
taxlaw-2812	78	34	on	on	ADP
taxlaw-2812	78	35	audits	audits	NOUN
taxlaw-2812	78	36	and	and	CCONJ
taxlaw-2812	78	37	tax	tax	NOUN
taxlaw-2812	78	38	court	court	NOUN
taxlaw-2812	78	39	to	to	PART
taxlaw-2812	78	40	make	make	VERB
taxlaw-2812	78	41	ex	ex	PRON
taxlaw-2812	78	42	post	post	VERB
taxlaw-2812	78	43	judgments	judgment	NOUN
taxlaw-2812	78	44	of	of	ADP
taxlaw-2812	78	45	taxpayer	taxpayer	NOUN
taxlaw-2812	78	46	compliance	compliance	NOUN
taxlaw-2812	78	47	—	—	PUNCT
taxlaw-2812	78	48	imposes	impose	VERB
taxlaw-2812	78	49	legal	legal	ADJ
taxlaw-2812	78	50	obstacles	obstacle	NOUN
taxlaw-2812	78	51	on	on	ADP
taxlaw-2812	78	52	low	low	ADJ
taxlaw-2812	78	53	-	-	PUNCT
taxlaw-2812	78	54	income	income	NOUN
taxlaw-2812	78	55	workers	worker	NOUN
taxlaw-2812	78	56	that	that	PRON
taxlaw-2812	78	57	merit	merit	VERB
taxlaw-2812	78	58	the	the	DET
taxlaw-2812	78	59	attention	attention	NOUN
taxlaw-2812	78	60	of	of	ADP
taxlaw-2812	78	61	the	the	DET
taxlaw-2812	78	62	legal	legal	ADJ
taxlaw-2812	78	63	aid	aid	NOUN
taxlaw-2812	78	64	community	community	NOUN
taxlaw-2812	78	65	.	.	PUNCT
taxlaw-2812	79	1	a.	a.	NOUN
taxlaw-2812	79	2	history	history	NOUN
taxlaw-2812	79	3	and	and	CCONJ
taxlaw-2812	79	4	structure	structure	NOUN
taxlaw-2812	79	5	the	the	DET
taxlaw-2812	79	6	eitc	eitc	NOUN
taxlaw-2812	79	7	was	be	AUX
taxlaw-2812	79	8	enacted	enact	VERB
taxlaw-2812	79	9	in	in	ADP
taxlaw-2812	79	10	1975	1975	NUM
taxlaw-2812	79	11	as	as	ADP
taxlaw-2812	79	12	a	a	DET
taxlaw-2812	79	13	relatively	relatively	ADV
taxlaw-2812	79	14	modest	modest	ADJ
taxlaw-2812	79	15	wage	wage	NOUN
taxlaw-2812	79	16	-	-	PUNCT
taxlaw-2812	79	17	subsidy	subsidy	NOUN
taxlaw-2812	79	18	and	and	CCONJ
taxlaw-2812	79	19	payrolltax	payrolltax	NOUN
taxlaw-2812	79	20	offset	offset	NOUN
taxlaw-2812	79	21	for	for	ADP
taxlaw-2812	79	22	low	low	ADJ
taxlaw-2812	79	23	-	-	PUNCT
taxlaw-2812	79	24	income	income	NOUN
taxlaw-2812	79	25	workers	worker	NOUN
taxlaw-2812	79	26	,	,	PUNCT
taxlaw-2812	79	27	implemented	implement	VERB
taxlaw-2812	79	28	largely	largely	ADV
taxlaw-2812	79	29	to	to	PART
taxlaw-2812	79	30	provide	provide	VERB
taxlaw-2812	79	31	a	a	DET
taxlaw-2812	79	32	degree	degree	NOUN
taxlaw-2812	79	33	of	of	ADP
taxlaw-2812	79	34	economic	economic	ADJ
taxlaw-2812	79	35	relief	relief	NOUN
taxlaw-2812	79	36	in	in	ADP
taxlaw-2812	79	37	the	the	DET
taxlaw-2812	79	38	face	face	NOUN
taxlaw-2812	79	39	of	of	ADP
taxlaw-2812	79	40	a	a	DET
taxlaw-2812	79	41	significant	significant	ADJ
taxlaw-2812	79	42	recession	recession	NOUN
taxlaw-2812	79	43	.	.	PUNCT
taxlaw-2812	80	1	7	7	NUM
taxlaw-2812	81	1	the	the	DET
taxlaw-2812	81	2	credit	credit	NOUN
taxlaw-2812	81	3	was	be	AUX
taxlaw-2812	81	4	not	not	PART
taxlaw-2812	81	5	initially	initially	ADV
taxlaw-2812	81	6	viewed	view	VERB
taxlaw-2812	81	7	as	as	ADP
taxlaw-2812	81	8	a	a	DET
taxlaw-2812	81	9	major	major	ADJ
taxlaw-2812	81	10	piece	piece	NOUN
taxlaw-2812	81	11	of	of	ADP
taxlaw-2812	81	12	social	social	ADJ
taxlaw-2812	81	13	policy	policy	NOUN
taxlaw-2812	81	14	.	.	PUNCT
taxlaw-2812	82	1	it	it	PRON
taxlaw-2812	82	2	was	be	AUX
taxlaw-2812	82	3	implemented	implement	VERB
taxlaw-2812	82	4	as	as	ADP
taxlaw-2812	82	5	a	a	DET
taxlaw-2812	82	6	temporary	temporary	ADJ
taxlaw-2812	82	7	measure	measure	NOUN
taxlaw-2812	82	8	and	and	CCONJ
taxlaw-2812	82	9	renewed	renew	VERB
taxlaw-2812	82	10	6	6	NUM
taxlaw-2812	82	11	see	see	NOUN
taxlaw-2812	82	12	infra	infra	NOUN
taxlaw-2812	82	13	part	part	NOUN
taxlaw-2812	82	14	iv.a	iv.a	VERB
taxlaw-2812	82	15	.	.	PUNCT
taxlaw-2812	83	1	7	7	NUM
taxlaw-2812	83	2	see	see	VERB
taxlaw-2812	83	3	dennis	dennis	PROPN
taxlaw-2812	83	4	j.	j.	PROPN
taxlaw-2812	83	5	ventry	ventry	PROPN
taxlaw-2812	83	6	,	,	PUNCT
taxlaw-2812	83	7	jr	jr	PROPN
taxlaw-2812	83	8	.	.	PROPN
taxlaw-2812	83	9	,	,	PUNCT
taxlaw-2812	83	10	the	the	DET
taxlaw-2812	83	11	collision	collision	NOUN
taxlaw-2812	83	12	of	of	ADP
taxlaw-2812	83	13	tax	tax	NOUN
taxlaw-2812	83	14	and	and	CCONJ
taxlaw-2812	83	15	welfare	welfare	NOUN
taxlaw-2812	83	16	politics	politic	NOUN
taxlaw-2812	83	17	:	:	PUNCT
taxlaw-2812	83	18	the	the	DET
taxlaw-2812	83	19	political	political	ADJ
taxlaw-2812	83	20	history	history	NOUN
taxlaw-2812	83	21	of	of	ADP
taxlaw-2812	83	22	the	the	DET
taxlaw-2812	83	23	earned	earn	VERB
taxlaw-2812	83	24	income	income	NOUN
taxlaw-2812	83	25	tax	tax	NOUN
taxlaw-2812	83	26	credit	credit	NOUN
taxlaw-2812	83	27	,	,	PUNCT
taxlaw-2812	83	28	in	in	ADP
taxlaw-2812	83	29	making	make	VERB
taxlaw-2812	83	30	work	work	NOUN
taxlaw-2812	83	31	pay	pay	VERB
taxlaw-2812	83	32	:	:	PUNCT
taxlaw-2812	83	33	the	the	DET
taxlaw-2812	83	34	earned	earn	VERB
taxlaw-2812	83	35	income	income	NOUN
taxlaw-2812	83	36	tax	tax	NOUN
taxlaw-2812	83	37	credit	credit	NOUN
taxlaw-2812	83	38	and	and	CCONJ
taxlaw-2812	83	39	its	its	PRON
taxlaw-2812	83	40	impact	impact	NOUN
taxlaw-2812	83	41	on	on	ADP
taxlaw-2812	83	42	america	america	PROPN
taxlaw-2812	83	43	’s	’s	PART
taxlaw-2812	83	44	families	family	NOUN
taxlaw-2812	83	45	15	15	NUM
taxlaw-2812	83	46	,	,	PUNCT
taxlaw-2812	83	47	25	25	NUM
taxlaw-2812	83	48	(	(	PUNCT
taxlaw-2812	83	49	bruce	bruce	PROPN
taxlaw-2812	83	50	d.	d.	PROPN
taxlaw-2812	83	51	meyer	meyer	PROPN
taxlaw-2812	83	52	&	&	CCONJ
taxlaw-2812	83	53	douglas	douglas	PROPN
taxlaw-2812	83	54	holtz	holtz	PROPN
taxlaw-2812	83	55	-	-	PUNCT
taxlaw-2812	83	56	eakin	eakin	PROPN
taxlaw-2812	83	57	,	,	PUNCT
taxlaw-2812	83	58	eds	ed	NOUN
taxlaw-2812	83	59	.	.	NOUN
taxlaw-2812	83	60	2001	2001	NUM
taxlaw-2812	83	61	)	)	PUNCT
taxlaw-2812	83	62	.	.	PUNCT
taxlaw-2812	84	1	180	180	NUM
taxlaw-2812	84	2	columbia	columbia	PROPN
taxlaw-2812	84	3	journal	journal	PROPN
taxlaw-2812	84	4	of	of	ADP
taxlaw-2812	84	5	tax	tax	NOUN
taxlaw-2812	84	6	law	law	NOUN
taxlaw-2812	84	7	[	[	X
taxlaw-2812	84	8	vol.3:177	vol.3:177	PROPN
taxlaw-2812	84	9	annually	annually	ADV
taxlaw-2812	84	10	for	for	ADP
taxlaw-2812	84	11	several	several	ADJ
taxlaw-2812	84	12	years	year	NOUN
taxlaw-2812	84	13	in	in	ADP
taxlaw-2812	84	14	the	the	DET
taxlaw-2812	84	15	mid-1970s	mid-1970	NOUN
taxlaw-2812	84	16	before	before	SCONJ
taxlaw-2812	84	17	policymakers	policymaker	NOUN
taxlaw-2812	84	18	began	begin	VERB
taxlaw-2812	84	19	to	to	PART
taxlaw-2812	84	20	recognize	recognize	VERB
taxlaw-2812	84	21	its	its	PRON
taxlaw-2812	84	22	potential	potential	NOUN
taxlaw-2812	84	23	as	as	ADP
taxlaw-2812	84	24	a	a	DET
taxlaw-2812	84	25	long	long	ADJ
taxlaw-2812	84	26	-	-	PUNCT
taxlaw-2812	84	27	term	term	NOUN
taxlaw-2812	84	28	fixture	fixture	NOUN
taxlaw-2812	84	29	on	on	ADP
taxlaw-2812	84	30	the	the	DET
taxlaw-2812	84	31	american	american	ADJ
taxlaw-2812	84	32	social	social	ADJ
taxlaw-2812	84	33	policy	policy	NOUN
taxlaw-2812	84	34	landscape	landscape	NOUN
taxlaw-2812	84	35	.	.	PUNCT
taxlaw-2812	85	1	8	8	NUM
taxlaw-2812	85	2	the	the	DET
taxlaw-2812	85	3	credit	credit	NOUN
taxlaw-2812	85	4	had	have	VERB
taxlaw-2812	85	5	a	a	DET
taxlaw-2812	85	6	number	number	NOUN
taxlaw-2812	85	7	of	of	ADP
taxlaw-2812	85	8	features	feature	NOUN
taxlaw-2812	85	9	that	that	PRON
taxlaw-2812	85	10	made	make	VERB
taxlaw-2812	85	11	it	it	PRON
taxlaw-2812	85	12	politically	politically	ADV
taxlaw-2812	85	13	and	and	CCONJ
taxlaw-2812	85	14	ideologically	ideologically	ADV
taxlaw-2812	85	15	attractive	attractive	ADJ
taxlaw-2812	85	16	to	to	ADP
taxlaw-2812	85	17	policymakers	policymaker	NOUN
taxlaw-2812	85	18	in	in	ADP
taxlaw-2812	85	19	an	an	DET
taxlaw-2812	85	20	era	era	NOUN
taxlaw-2812	85	21	when	when	SCONJ
taxlaw-2812	85	22	the	the	DET
taxlaw-2812	85	23	orthodoxies	orthodoxy	NOUN
taxlaw-2812	85	24	of	of	ADP
taxlaw-2812	85	25	the	the	DET
taxlaw-2812	85	26	welfare	welfare	NOUN
taxlaw-2812	85	27	state	state	NOUN
taxlaw-2812	85	28	were	be	AUX
taxlaw-2812	85	29	increasingly	increasingly	ADV
taxlaw-2812	85	30	questioned	question	VERB
taxlaw-2812	85	31	by	by	ADP
taxlaw-2812	85	32	commentators	commentator	NOUN
taxlaw-2812	85	33	such	such	ADJ
taxlaw-2812	85	34	as	as	ADP
taxlaw-2812	85	35	nyu	nyu	PROPN
taxlaw-2812	85	36	professor	professor	NOUN
taxlaw-2812	85	37	of	of	ADP
taxlaw-2812	85	38	politics	politic	NOUN
taxlaw-2812	85	39	and	and	CCONJ
taxlaw-2812	85	40	public	public	ADJ
taxlaw-2812	85	41	policy	policy	NOUN
taxlaw-2812	85	42	lawrence	lawrence	NOUN
taxlaw-2812	85	43	mead	mead	NOUN
taxlaw-2812	85	44	.	.	PUNCT
taxlaw-2812	86	1	9	9	NUM
taxlaw-2812	86	2	most	most	ADV
taxlaw-2812	86	3	notable	notable	ADJ
taxlaw-2812	86	4	is	be	AUX
taxlaw-2812	86	5	the	the	DET
taxlaw-2812	86	6	fact	fact	NOUN
taxlaw-2812	86	7	that	that	SCONJ
taxlaw-2812	86	8	,	,	PUNCT
taxlaw-2812	86	9	unlike	unlike	ADP
taxlaw-2812	86	10	the	the	DET
taxlaw-2812	86	11	cash	cash	NOUN
taxlaw-2812	86	12	disbursements	disbursement	NOUN
taxlaw-2812	86	13	of	of	ADP
taxlaw-2812	86	14	traditional	traditional	ADJ
taxlaw-2812	86	15	welfare	welfare	NOUN
taxlaw-2812	86	16	,	,	PUNCT
taxlaw-2812	86	17	the	the	DET
taxlaw-2812	86	18	eitc	eitc	NOUN
taxlaw-2812	86	19	could	could	AUX
taxlaw-2812	86	20	be	be	AUX
taxlaw-2812	86	21	framed	frame	VERB
taxlaw-2812	86	22	as	as	ADP
taxlaw-2812	86	23	tax	tax	NOUN
taxlaw-2812	86	24	relief	relief	NOUN
taxlaw-2812	86	25	that	that	PRON
taxlaw-2812	86	26	provided	provide	VERB
taxlaw-2812	86	27	work	work	NOUN
taxlaw-2812	86	28	incentives	incentive	NOUN
taxlaw-2812	86	29	to	to	ADP
taxlaw-2812	86	30	families	family	NOUN
taxlaw-2812	86	31	.	.	PUNCT
taxlaw-2812	87	1	10	10	NUM
taxlaw-2812	87	2	that	that	PRON
taxlaw-2812	87	3	is	be	AUX
taxlaw-2812	87	4	,	,	PUNCT
taxlaw-2812	87	5	the	the	DET
taxlaw-2812	87	6	eitc	eitc	NOUN
taxlaw-2812	87	7	was	be	AUX
taxlaw-2812	87	8	successful	successful	ADJ
taxlaw-2812	87	9	in	in	ADP
taxlaw-2812	87	10	large	large	ADJ
taxlaw-2812	87	11	part	part	NOUN
taxlaw-2812	87	12	because	because	SCONJ
taxlaw-2812	87	13	politicians	politician	NOUN
taxlaw-2812	87	14	viewed	view	VERB
taxlaw-2812	87	15	it	it	PRON
taxlaw-2812	87	16	as	as	ADP
taxlaw-2812	87	17	“	"	PUNCT
taxlaw-2812	87	18	a	a	DET
taxlaw-2812	87	19	work	work	NOUN
taxlaw-2812	87	20	-	-	PUNCT
taxlaw-2812	87	21	oriented	orient	VERB
taxlaw-2812	87	22	alternative	alternative	NOUN
taxlaw-2812	87	23	to	to	ADP
taxlaw-2812	87	24	existing	exist	VERB
taxlaw-2812	87	25	welfare	welfare	NOUN
taxlaw-2812	87	26	programs	program	NOUN
taxlaw-2812	87	27	.	.	PUNCT
taxlaw-2812	87	28	”	"	PUNCT
taxlaw-2812	88	1	11	11	NUM
taxlaw-2812	88	2	the	the	DET
taxlaw-2812	88	3	welfare	welfare	NOUN
taxlaw-2812	88	4	reform	reform	PROPN
taxlaw-2812	88	5	movement	movement	NOUN
taxlaw-2812	88	6	that	that	PRON
taxlaw-2812	88	7	began	begin	VERB
taxlaw-2812	88	8	in	in	ADP
taxlaw-2812	88	9	the	the	DET
taxlaw-2812	88	10	late	late	ADJ
taxlaw-2812	88	11	1970s	1970	NOUN
taxlaw-2812	88	12	fundamentally	fundamentally	ADV
taxlaw-2812	88	13	transformed	transform	VERB
taxlaw-2812	88	14	expectations	expectation	NOUN
taxlaw-2812	88	15	of	of	ADP
taxlaw-2812	88	16	the	the	DET
taxlaw-2812	88	17	eitc	eitc	NOUN
taxlaw-2812	88	18	.	.	PUNCT
taxlaw-2812	89	1	as	as	SCONJ
taxlaw-2812	89	2	dennis	dennis	PROPN
taxlaw-2812	89	3	ventry	ventry	PROPN
taxlaw-2812	89	4	explains	explain	VERB
taxlaw-2812	89	5	:	:	PUNCT
taxlaw-2812	89	6	“	"	PUNCT
taxlaw-2812	89	7	the	the	DET
taxlaw-2812	89	8	eitc	eitc	NOUN
taxlaw-2812	89	9	would	would	AUX
taxlaw-2812	89	10	emerge	emerge	VERB
taxlaw-2812	89	11	from	from	ADP
taxlaw-2812	89	12	the	the	DET
taxlaw-2812	89	13	welfare	welfare	NOUN
taxlaw-2812	89	14	reform	reform	NOUN
taxlaw-2812	89	15	discussions	discussion	NOUN
taxlaw-2812	89	16	at	at	ADP
taxlaw-2812	89	17	the	the	DET
taxlaw-2812	89	18	end	end	NOUN
taxlaw-2812	89	19	of	of	ADP
taxlaw-2812	89	20	the	the	DET
taxlaw-2812	89	21	1970s	1970	NOUN
taxlaw-2812	89	22	forever	forever	ADV
taxlaw-2812	89	23	transformed	transform	VERB
taxlaw-2812	89	24	.	.	PUNCT
taxlaw-2812	90	1	it	it	PRON
taxlaw-2812	90	2	would	would	AUX
taxlaw-2812	90	3	no	no	ADV
taxlaw-2812	90	4	longer	long	ADV
taxlaw-2812	90	5	constitute	constitute	VERB
taxlaw-2812	90	6	simply	simply	ADV
taxlaw-2812	90	7	a	a	DET
taxlaw-2812	90	8	modest	modest	ADJ
taxlaw-2812	90	9	work	work	NOUN
taxlaw-2812	90	10	subsidy	subsidy	NOUN
taxlaw-2812	90	11	;	;	PUNCT
taxlaw-2812	90	12	rather	rather	ADV
taxlaw-2812	90	13	it	it	PRON
taxlaw-2812	90	14	would	would	AUX
taxlaw-2812	90	15	represent	represent	VERB
taxlaw-2812	90	16	an	an	DET
taxlaw-2812	90	17	antipoverty	antipoverty	NOUN
taxlaw-2812	90	18	device	device	NOUN
taxlaw-2812	90	19	that	that	PRON
taxlaw-2812	90	20	could	could	AUX
taxlaw-2812	90	21	potentially	potentially	ADV
taxlaw-2812	90	22	raise	raise	VERB
taxlaw-2812	90	23	the	the	DET
taxlaw-2812	90	24	income	income	NOUN
taxlaw-2812	90	25	of	of	ADP
taxlaw-2812	90	26	all	all	DET
taxlaw-2812	90	27	working	work	VERB
taxlaw-2812	90	28	americans	americans	PROPN
taxlaw-2812	90	29	above	above	ADP
taxlaw-2812	90	30	the	the	DET
taxlaw-2812	90	31	poverty	poverty	NOUN
taxlaw-2812	90	32	line	line	NOUN
taxlaw-2812	90	33	.	.	PUNCT
taxlaw-2812	90	34	”	"	PUNCT
taxlaw-2812	91	1	12	12	NUM
taxlaw-2812	91	2	the	the	DET
taxlaw-2812	91	3	eitc	eitc	NOUN
taxlaw-2812	91	4	gained	gain	VERB
taxlaw-2812	91	5	increasing	increase	VERB
taxlaw-2812	91	6	political	political	ADJ
taxlaw-2812	91	7	salience	salience	NOUN
taxlaw-2812	91	8	,	,	PUNCT
taxlaw-2812	91	9	benefiting	benefit	VERB
taxlaw-2812	91	10	from	from	ADP
taxlaw-2812	91	11	a	a	DET
taxlaw-2812	91	12	major	major	ADJ
taxlaw-2812	91	13	expansion	expansion	NOUN
taxlaw-2812	91	14	in	in	ADP
taxlaw-2812	91	15	1986	1986	NUM
taxlaw-2812	91	16	.	.	PUNCT
taxlaw-2812	91	17	13	13	NUM
taxlaw-2812	91	18	in	in	ADP
taxlaw-2812	91	19	1996	1996	NUM
taxlaw-2812	91	20	,	,	PUNCT
taxlaw-2812	91	21	when	when	SCONJ
taxlaw-2812	91	22	the	the	DET
taxlaw-2812	91	23	personal	personal	ADJ
taxlaw-2812	91	24	responsibility	responsibility	NOUN
taxlaw-2812	91	25	and	and	CCONJ
taxlaw-2812	91	26	work	work	NOUN
taxlaw-2812	91	27	reconciliation	reconciliation	NOUN
taxlaw-2812	91	28	act	act	NOUN
taxlaw-2812	91	29	replaced	replace	VERB
taxlaw-2812	91	30	the	the	DET
taxlaw-2812	91	31	aid	aid	NOUN
taxlaw-2812	91	32	to	to	ADP
taxlaw-2812	91	33	families	family	NOUN
taxlaw-2812	91	34	with	with	ADP
taxlaw-2812	91	35	dependent	dependent	ADJ
taxlaw-2812	91	36	children	child	NOUN
taxlaw-2812	91	37	(	(	PUNCT
taxlaw-2812	91	38	“	"	PUNCT
taxlaw-2812	91	39	afdc	afdc	PROPN
taxlaw-2812	91	40	”	"	PUNCT
taxlaw-2812	91	41	)	)	PUNCT
taxlaw-2812	91	42	with	with	ADP
taxlaw-2812	91	43	short	short	ADJ
taxlaw-2812	91	44	-	-	PUNCT
taxlaw-2812	91	45	term	term	NOUN
taxlaw-2812	91	46	state	state	NOUN
taxlaw-2812	91	47	-	-	PUNCT
taxlaw-2812	91	48	administered	administer	VERB
taxlaw-2812	91	49	welfare	welfare	NOUN
taxlaw-2812	91	50	under	under	ADP
taxlaw-2812	91	51	the	the	DET
taxlaw-2812	91	52	tanf	tanf	PROPN
taxlaw-2812	91	53	program	program	NOUN
taxlaw-2812	91	54	,	,	PUNCT
taxlaw-2812	91	55	the	the	DET
taxlaw-2812	91	56	eitc	eitc	NOUN
taxlaw-2812	91	57	took	take	VERB
taxlaw-2812	91	58	on	on	ADP
taxlaw-2812	91	59	an	an	DET
taxlaw-2812	91	60	increasingly	increasingly	ADV
taxlaw-2812	91	61	prominent	prominent	ADJ
taxlaw-2812	91	62	role	role	NOUN
taxlaw-2812	91	63	,	,	PUNCT
taxlaw-2812	91	64	emerging	emerge	VERB
taxlaw-2812	91	65	as	as	ADP
taxlaw-2812	91	66	the	the	DET
taxlaw-2812	91	67	largest	large	ADJ
taxlaw-2812	91	68	anti	anti	ADJ
taxlaw-2812	91	69	-	-	ADJ
taxlaw-2812	91	70	poverty	poverty	ADJ
taxlaw-2812	91	71	program	program	NOUN
taxlaw-2812	91	72	in	in	ADP
taxlaw-2812	91	73	the	the	DET
taxlaw-2812	91	74	united	united	PROPN
taxlaw-2812	91	75	states	states	PROPN
taxlaw-2812	91	76	.	.	PUNCT
taxlaw-2812	92	1	14	14	NUM
taxlaw-2812	92	2	since	since	SCONJ
taxlaw-2812	92	3	1994	1994	NUM
taxlaw-2812	92	4	,	,	PUNCT
taxlaw-2812	92	5	federal	federal	ADJ
taxlaw-2812	92	6	spending	spending	NOUN
taxlaw-2812	92	7	on	on	ADP
taxlaw-2812	92	8	the	the	DET
taxlaw-2812	92	9	eitc	eitc	NOUN
taxlaw-2812	92	10	has	have	AUX
taxlaw-2812	92	11	been	be	AUX
taxlaw-2812	92	12	consistently	consistently	ADV
taxlaw-2812	92	13	higher	high	ADJ
taxlaw-2812	92	14	than	than	ADP
taxlaw-2812	92	15	spending	spend	VERB
taxlaw-2812	92	16	on	on	ADP
taxlaw-2812	92	17	traditional	traditional	ADJ
taxlaw-2812	92	18	federal	federal	ADJ
taxlaw-2812	92	19	welfare	welfare	NOUN
taxlaw-2812	92	20	programs	program	NOUN
taxlaw-2812	92	21	such	such	ADJ
taxlaw-2812	92	22	as	as	ADP
taxlaw-2812	92	23	afdc	afdc	NOUN
taxlaw-2812	92	24	and	and	CCONJ
taxlaw-2812	92	25	its	its	PRON
taxlaw-2812	92	26	successor	successor	NOUN
taxlaw-2812	92	27	,	,	PUNCT
taxlaw-2812	92	28	tanf	tanf	PROPN
taxlaw-2812	92	29	.	.	PUNCT
taxlaw-2812	93	1	by	by	ADP
taxlaw-2812	93	2	fiscal	fiscal	ADJ
taxlaw-2812	93	3	year	year	NOUN
taxlaw-2812	93	4	2009	2009	NUM
taxlaw-2812	93	5	,	,	PUNCT
taxlaw-2812	93	6	eitc	eitc	NOUN
taxlaw-2812	93	7	benefits	benefit	NOUN
taxlaw-2812	93	8	paid	pay	VERB
taxlaw-2812	93	9	out	out	ADP
taxlaw-2812	93	10	to	to	ADP
taxlaw-2812	93	11	low	low	ADJ
taxlaw-2812	93	12	income	income	NOUN
taxlaw-2812	93	13	tax	tax	NOUN
taxlaw-2812	93	14	filers	filer	NOUN
taxlaw-2812	93	15	accounted	account	VERB
taxlaw-2812	93	16	for	for	ADP
taxlaw-2812	93	17	over	over	ADP
taxlaw-2812	93	18	$	$	SYM
taxlaw-2812	93	19	60	60	NUM
taxlaw-2812	93	20	billion	billion	NUM
taxlaw-2812	93	21	in	in	ADP
taxlaw-2812	93	22	federal	federal	ADJ
taxlaw-2812	93	23	spending	spending	NOUN
taxlaw-2812	93	24	,	,	PUNCT
taxlaw-2812	93	25	compared	compare	VERB
taxlaw-2812	93	26	to	to	ADP
taxlaw-2812	93	27	under	under	ADP
taxlaw-2812	93	28	$	$	SYM
taxlaw-2812	93	29	25	25	NUM
taxlaw-2812	93	30	billion	billion	NUM
taxlaw-2812	93	31	in	in	ADP
taxlaw-2812	93	32	federal	federal	ADJ
taxlaw-2812	93	33	spending	spending	NOUN
taxlaw-2812	93	34	on	on	ADP
taxlaw-2812	93	35	tanf	tanf	PROPN
taxlaw-2812	93	36	.	.	PROPN
taxlaw-2812	93	37	15	15	NUM
taxlaw-2812	93	38	to	to	PART
taxlaw-2812	93	39	illustrate	illustrate	VERB
taxlaw-2812	93	40	the	the	DET
taxlaw-2812	93	41	long	long	ADJ
taxlaw-2812	93	42	-	-	PUNCT
taxlaw-2812	93	43	term	term	NOUN
taxlaw-2812	93	44	magnitude	magnitude	NOUN
taxlaw-2812	93	45	of	of	ADP
taxlaw-2812	93	46	this	this	DET
taxlaw-2812	93	47	shift	shift	NOUN
taxlaw-2812	93	48	,	,	PUNCT
taxlaw-2812	93	49	eitc	eitc	ADJ
taxlaw-2812	93	50	disbursals	disbursal	NOUN
taxlaw-2812	93	51	in	in	ADP
taxlaw-2812	93	52	1980	1980	NUM
taxlaw-2812	93	53	were	be	AUX
taxlaw-2812	93	54	approximately	approximately	ADV
taxlaw-2812	93	55	$	$	SYM
taxlaw-2812	93	56	5	5	NUM
taxlaw-2812	93	57	billion	billion	NUM
taxlaw-2812	93	58	,	,	PUNCT
taxlaw-2812	93	59	whereas	whereas	SCONJ
taxlaw-2812	93	60	afdc	afdc	PROPN
taxlaw-2812	93	61	outlays	outlay	NOUN
taxlaw-2812	93	62	were	be	AUX
taxlaw-2812	93	63	approximately	approximately	ADV
taxlaw-2812	93	64	$	$	SYM
taxlaw-2812	93	65	18	18	NUM
taxlaw-2812	93	66	billion	billion	NUM
taxlaw-2812	93	67	.	.	PUNCT
taxlaw-2812	94	1	however	however	ADV
taxlaw-2812	94	2	,	,	PUNCT
taxlaw-2812	94	3	the	the	DET
taxlaw-2812	94	4	winding	wind	VERB
taxlaw-2812	94	5	path	path	NOUN
taxlaw-2812	94	6	by	by	ADP
taxlaw-2812	94	7	which	which	PRON
taxlaw-2812	94	8	the	the	DET
taxlaw-2812	94	9	eitc	eitc	NOUN
taxlaw-2812	94	10	emerged	emerge	VERB
taxlaw-2812	94	11	as	as	ADP
taxlaw-2812	94	12	a	a	DET
taxlaw-2812	94	13	major	major	ADJ
taxlaw-2812	94	14	social	social	ADJ
taxlaw-2812	94	15	welfare	welfare	NOUN
taxlaw-2812	94	16	program	program	NOUN
taxlaw-2812	94	17	has	have	AUX
taxlaw-2812	94	18	possibly	possibly	ADV
taxlaw-2812	94	19	obscured	obscure	VERB
taxlaw-2812	94	20	the	the	DET
taxlaw-2812	94	21	program	program	NOUN
taxlaw-2812	94	22	’s	’s	PART
taxlaw-2812	94	23	true	true	ADJ
taxlaw-2812	94	24	significance	significance	NOUN
taxlaw-2812	94	25	from	from	ADP
taxlaw-2812	94	26	poverty	poverty	NOUN
taxlaw-2812	94	27	lawyers	lawyer	NOUN
taxlaw-2812	94	28	.	.	PUNCT
taxlaw-2812	95	1	these	these	DET
taxlaw-2812	95	2	lawyers	lawyer	NOUN
taxlaw-2812	95	3	have	have	AUX
taxlaw-2812	95	4	historically	historically	ADV
taxlaw-2812	95	5	viewed	view	VERB
taxlaw-2812	95	6	welfare	welfare	NOUN
taxlaw-2812	95	7	litigation	litigation	NOUN
taxlaw-2812	95	8	as	as	ADP
taxlaw-2812	95	9	a	a	DET
taxlaw-2812	95	10	significant	significant	ADJ
taxlaw-2812	95	11	aspect	aspect	NOUN
taxlaw-2812	95	12	of	of	ADP
taxlaw-2812	95	13	their	their	PRON
taxlaw-2812	95	14	mission	mission	NOUN
taxlaw-2812	95	15	,	,	PUNCT
taxlaw-2812	95	16	but	but	CCONJ
taxlaw-2812	95	17	they	they	PRON
taxlaw-2812	95	18	have	have	AUX
taxlaw-2812	95	19	not	not	PART
taxlaw-2812	95	20	widely	widely	ADV
taxlaw-2812	95	21	adjusted	adjust	VERB
taxlaw-2812	95	22	their	their	PRON
taxlaw-2812	95	23	focus	focus	NOUN
taxlaw-2812	95	24	in	in	ADP
taxlaw-2812	95	25	recognition	recognition	NOUN
taxlaw-2812	95	26	of	of	ADP
taxlaw-2812	95	27	the	the	DET
taxlaw-2812	95	28	fact	fact	NOUN
taxlaw-2812	95	29	that	that	SCONJ
taxlaw-2812	95	30	a	a	DET
taxlaw-2812	95	31	significant	significant	ADJ
taxlaw-2812	95	32	proportion	proportion	NOUN
taxlaw-2812	95	33	of	of	ADP
taxlaw-2812	95	34	this	this	DET
taxlaw-2812	95	35	nation	nation	NOUN
taxlaw-2812	95	36	’s	’s	PART
taxlaw-2812	95	37	welfare	welfare	NOUN
taxlaw-2812	95	38	system	system	NOUN
taxlaw-2812	95	39	is	be	AUX
taxlaw-2812	95	40	now	now	ADV
taxlaw-2812	95	41	administered	administer	VERB
taxlaw-2812	95	42	through	through	ADP
taxlaw-2812	95	43	the	the	DET
taxlaw-2812	95	44	tax	tax	NOUN
taxlaw-2812	95	45	code	code	NOUN
taxlaw-2812	95	46	.	.	PUNCT
taxlaw-2812	96	1	and	and	CCONJ
taxlaw-2812	96	2	this	this	DET
taxlaw-2812	96	3	failure	failure	NOUN
taxlaw-2812	96	4	to	to	PART
taxlaw-2812	96	5	acknowledge	acknowledge	VERB
taxlaw-2812	96	6	the	the	DET
taxlaw-2812	96	7	importance	importance	NOUN
taxlaw-2812	96	8	of	of	ADP
taxlaw-2812	96	9	the	the	DET
taxlaw-2812	96	10	tax	tax	NOUN
taxlaw-2812	96	11	code	code	NOUN
taxlaw-2812	96	12	to	to	ADP
taxlaw-2812	96	13	low	low	ADJ
taxlaw-2812	96	14	-	-	PUNCT
taxlaw-2812	96	15	income	income	NOUN
taxlaw-2812	96	16	workers	worker	NOUN
taxlaw-2812	96	17	is	be	AUX
taxlaw-2812	96	18	a	a	DET
taxlaw-2812	96	19	mistake	mistake	NOUN
taxlaw-2812	96	20	:	:	PUNCT
taxlaw-2812	96	21	as	as	SCONJ
taxlaw-2812	96	22	the	the	DET
taxlaw-2812	96	23	following	follow	VERB
taxlaw-2812	96	24	sub	sub	ADJ
taxlaw-2812	96	25	-	-	ADJ
taxlaw-2812	96	26	sections	section	NOUN
taxlaw-2812	96	27	illustrate	illustrate	VERB
taxlaw-2812	96	28	,	,	PUNCT
taxlaw-2812	96	29	the	the	DET
taxlaw-2812	96	30	eitc	eitc	NOUN
taxlaw-2812	96	31	requires	require	VERB
taxlaw-2812	96	32	millions	million	NOUN
taxlaw-2812	96	33	8	8	NUM
taxlaw-2812	96	34	i	i	PRON
taxlaw-2812	96	35	d.	d.	NOUN
taxlaw-2812	96	36	at	at	ADP
taxlaw-2812	96	37	25	25	NUM
taxlaw-2812	96	38	-	-	SYM
taxlaw-2812	96	39	26	26	NUM
taxlaw-2812	96	40	.	.	PUNCT
taxlaw-2812	96	41	9	9	NUM
taxlaw-2812	96	42	see	see	VERB
taxlaw-2812	96	43	lawrence	lawrence	PROPN
taxlaw-2812	96	44	m.	m.	PROPN
taxlaw-2812	96	45	mead	mead	PROPN
taxlaw-2812	96	46	,	,	PUNCT
taxlaw-2812	96	47	the	the	DET
taxlaw-2812	96	48	new	new	ADJ
taxlaw-2812	96	49	politics	politic	NOUN
taxlaw-2812	96	50	of	of	ADP
taxlaw-2812	96	51	poverty	poverty	NOUN
taxlaw-2812	96	52	:	:	PUNCT
taxlaw-2812	96	53	the	the	DET
taxlaw-2812	96	54	nonworking	nonworking	ADJ
taxlaw-2812	96	55	poor	poor	ADJ
taxlaw-2812	96	56	in	in	ADP
taxlaw-2812	96	57	america	america	PROPN
taxlaw-2812	96	58	(	(	PUNCT
taxlaw-2812	96	59	1993	1993	NUM
taxlaw-2812	96	60	)	)	PUNCT
taxlaw-2812	96	61	(	(	PUNCT
taxlaw-2812	96	62	criticizing	criticize	VERB
taxlaw-2812	96	63	american	american	ADJ
taxlaw-2812	96	64	welfare	welfare	PROPN
taxlaw-2812	96	65	state	state	NOUN
taxlaw-2812	96	66	as	as	ADP
taxlaw-2812	96	67	giving	give	VERB
taxlaw-2812	96	68	rise	rise	NOUN
taxlaw-2812	96	69	to	to	ADP
taxlaw-2812	96	70	undeserving	undeserve	VERB
taxlaw-2812	96	71	class	class	NOUN
taxlaw-2812	96	72	of	of	ADP
taxlaw-2812	96	73	nonworking	nonworke	VERB
taxlaw-2812	96	74	poor	poor	ADJ
taxlaw-2812	96	75	)	)	PUNCT
taxlaw-2812	96	76	;	;	PUNCT
taxlaw-2812	96	77	lawrence	lawrence	PROPN
taxlaw-2812	96	78	m.	m.	PROPN
taxlaw-2812	96	79	mead	mead	PROPN
taxlaw-2812	96	80	,	,	PUNCT
taxlaw-2812	96	81	beyond	beyond	ADP
taxlaw-2812	96	82	entitlement	entitlement	NOUN
taxlaw-2812	96	83	:	:	PUNCT
taxlaw-2812	96	84	the	the	DET
taxlaw-2812	96	85	social	social	ADJ
taxlaw-2812	96	86	obligations	obligation	NOUN
taxlaw-2812	96	87	of	of	ADP
taxlaw-2812	96	88	citizenship	citizenship	NOUN
taxlaw-2812	96	89	(	(	PUNCT
taxlaw-2812	96	90	1985	1985	NUM
taxlaw-2812	96	91	)	)	PUNCT
taxlaw-2812	96	92	(	(	PUNCT
taxlaw-2812	96	93	arguing	argue	VERB
taxlaw-2812	96	94	that	that	SCONJ
taxlaw-2812	96	95	welfare	welfare	NOUN
taxlaw-2812	96	96	benefits	benefit	NOUN
taxlaw-2812	96	97	should	should	AUX
taxlaw-2812	96	98	be	be	AUX
taxlaw-2812	96	99	conditioned	condition	VERB
taxlaw-2812	96	100	on	on	ADP
taxlaw-2812	96	101	willingness	willingness	NOUN
taxlaw-2812	96	102	to	to	PART
taxlaw-2812	96	103	work	work	VERB
taxlaw-2812	96	104	)	)	PUNCT
taxlaw-2812	96	105	.	.	PUNCT
taxlaw-2812	97	1	see	see	VERB
taxlaw-2812	97	2	generally	generally	ADV
taxlaw-2812	97	3	brendon	brendon	PROPN
taxlaw-2812	97	4	o’connor	o’connor	ADV
taxlaw-2812	97	5	,	,	PUNCT
taxlaw-2812	97	6	a	a	DET
taxlaw-2812	97	7	political	political	ADJ
taxlaw-2812	97	8	history	history	NOUN
taxlaw-2812	97	9	of	of	ADP
taxlaw-2812	97	10	the	the	DET
taxlaw-2812	97	11	american	american	ADJ
taxlaw-2812	97	12	welfare	welfare	NOUN
taxlaw-2812	97	13	system	system	PROPN
taxlaw-2812	97	14	93	93	NUM
taxlaw-2812	97	15	-	-	SYM
taxlaw-2812	97	16	238	238	NUM
taxlaw-2812	97	17	(	(	PUNCT
taxlaw-2812	97	18	2004	2004	NUM
taxlaw-2812	97	19	)	)	PUNCT
taxlaw-2812	97	20	(	(	PUNCT
taxlaw-2812	97	21	describing	describe	VERB
taxlaw-2812	97	22	conservative	conservative	ADJ
taxlaw-2812	97	23	attacks	attack	NOUN
taxlaw-2812	97	24	on	on	ADP
taxlaw-2812	97	25	the	the	DET
taxlaw-2812	97	26	liberal	liberal	ADJ
taxlaw-2812	97	27	welfare	welfare	NOUN
taxlaw-2812	97	28	state	state	NOUN
taxlaw-2812	97	29	and	and	CCONJ
taxlaw-2812	97	30	the	the	DET
taxlaw-2812	97	31	emergence	emergence	NOUN
taxlaw-2812	97	32	of	of	ADP
taxlaw-2812	97	33	a	a	DET
taxlaw-2812	97	34	“	"	PUNCT
taxlaw-2812	97	35	conservative	conservative	ADJ
taxlaw-2812	97	36	”	"	PUNCT
taxlaw-2812	97	37	welfare	welfare	NOUN
taxlaw-2812	97	38	system	system	NOUN
taxlaw-2812	97	39	)	)	PUNCT
taxlaw-2812	97	40	.	.	PUNCT
taxlaw-2812	98	1	10	10	NUM
taxlaw-2812	98	2	see	see	VERB
taxlaw-2812	98	3	ventry	ventry	NOUN
taxlaw-2812	98	4	,	,	PUNCT
taxlaw-2812	98	5	supra	supra	PROPN
taxlaw-2812	98	6	note	note	NOUN
taxlaw-2812	98	7	7	7	NUM
taxlaw-2812	98	8	,	,	PUNCT
taxlaw-2812	98	9	at	at	ADP
taxlaw-2812	98	10	26	26	NUM
taxlaw-2812	98	11	(	(	PUNCT
taxlaw-2812	98	12	discussing	discuss	VERB
taxlaw-2812	98	13	1979	1979	NUM
taxlaw-2812	98	14	joint	joint	ADJ
taxlaw-2812	98	15	committee	committee	NOUN
taxlaw-2812	98	16	on	on	ADP
taxlaw-2812	98	17	taxation	taxation	NOUN
taxlaw-2812	98	18	report	report	NOUN
taxlaw-2812	98	19	on	on	ADP
taxlaw-2812	98	20	the	the	DET
taxlaw-2812	98	21	eitc	eitc	NOUN
taxlaw-2812	98	22	)	)	PUNCT
taxlaw-2812	98	23	.	.	PUNCT
taxlaw-2812	99	1	11	11	NUM
taxlaw-2812	99	2	dennis	dennis	PROPN
taxlaw-2812	99	3	j.	j.	PROPN
taxlaw-2812	99	4	ventry	ventry	PROPN
taxlaw-2812	99	5	jr	jr	PROPN
taxlaw-2812	99	6	.	.	PROPN
taxlaw-2812	99	7	,	,	PUNCT
taxlaw-2812	99	8	welfare	welfare	NOUN
taxlaw-2812	99	9	by	by	ADP
taxlaw-2812	99	10	any	any	DET
taxlaw-2812	99	11	other	other	ADJ
taxlaw-2812	99	12	name	name	NOUN
taxlaw-2812	99	13	:	:	PUNCT
taxlaw-2812	99	14	tax	tax	NOUN
taxlaw-2812	99	15	transfers	transfer	NOUN
taxlaw-2812	99	16	and	and	CCONJ
taxlaw-2812	99	17	the	the	DET
taxlaw-2812	99	18	eitc	eitc	NOUN
taxlaw-2812	99	19	,	,	PUNCT
taxlaw-2812	99	20	56	56	NUM
taxlaw-2812	99	21	am	am	NOUN
taxlaw-2812	99	22	.	.	PUNCT
taxlaw-2812	100	1	u.	u.	PROPN
taxlaw-2812	100	2	l.	l.	PROPN
taxlaw-2812	100	3	rev	rev	PROPN
taxlaw-2812	100	4	.	.	PROPN
taxlaw-2812	100	5	1261	1261	NUM
taxlaw-2812	100	6	,	,	PUNCT
taxlaw-2812	100	7	1266	1266	NUM
taxlaw-2812	100	8	(	(	PUNCT
taxlaw-2812	100	9	2007	2007	NUM
taxlaw-2812	100	10	)	)	PUNCT
taxlaw-2812	100	11	.	.	PUNCT
taxlaw-2812	101	1	12	12	NUM
taxlaw-2812	101	2	ventry	ventry	NOUN
taxlaw-2812	101	3	,	,	PUNCT
taxlaw-2812	101	4	supra	supra	PROPN
taxlaw-2812	101	5	note	note	NOUN
taxlaw-2812	101	6	7	7	NUM
taxlaw-2812	101	7	,	,	PUNCT
taxlaw-2812	101	8	at	at	ADP
taxlaw-2812	101	9	26	26	NUM
taxlaw-2812	101	10	.	.	PUNCT
taxlaw-2812	101	11	13	13	NUM
taxlaw-2812	101	12	see	see	VERB
taxlaw-2812	101	13	i	i	PRON
taxlaw-2812	101	14	d.	d.	PROPN
taxlaw-2812	101	15	at	at	ADP
taxlaw-2812	101	16	32	32	NUM
taxlaw-2812	101	17	-	-	SYM
taxlaw-2812	101	18	34	34	NUM
taxlaw-2812	101	19	.	.	PUNCT
taxlaw-2812	102	1	14	14	NUM
taxlaw-2812	103	1	i	i	PRON
taxlaw-2812	103	2	d.	d.	PROPN
taxlaw-2812	103	3	at	at	ADP
taxlaw-2812	103	4	34	34	NUM
taxlaw-2812	103	5	.	.	NOUN
taxlaw-2812	103	6	15	15	NUM
taxlaw-2812	103	7	urban	urban	ADJ
taxlaw-2812	103	8	inst	inst	PROPN
taxlaw-2812	103	9	.	.	PROPN
taxlaw-2812	103	10	&	&	CCONJ
taxlaw-2812	103	11	brookings	brookings	PROPN
taxlaw-2812	103	12	inst	inst	PROPN
taxlaw-2812	103	13	.	.	PROPN
taxlaw-2812	103	14	,	,	PUNCT
taxlaw-2812	103	15	tax	tax	NOUN
taxlaw-2812	103	16	facts	fact	NOUN
taxlaw-2812	103	17	,	,	PUNCT
taxlaw-2812	103	18	tax	tax	NOUN
taxlaw-2812	103	19	policy	policy	NOUN
taxlaw-2812	103	20	center	center	NOUN
taxlaw-2812	103	21	,	,	PUNCT
taxlaw-2812	103	22	http://www.taxpolicycenter.org/taxfacts/displayafact.cfm?docid=266	http://www.taxpolicycenter.org/taxfacts/displayafact.cfm?docid=266	X
taxlaw-2812	103	23	(	(	PUNCT
taxlaw-2812	103	24	last	last	ADJ
taxlaw-2812	103	25	visited	visit	VERB
taxlaw-2812	103	26	july	july	PROPN
taxlaw-2812	103	27	12	12	NUM
taxlaw-2812	103	28	,	,	PUNCT
taxlaw-2812	103	29	2011	2011	NUM
taxlaw-2812	103	30	)	)	PUNCT
taxlaw-2812	103	31	.	.	PUNCT
taxlaw-2812	104	1	2012	2012	NUM
taxlaw-2812	104	2	]	]	PUNCT
taxlaw-2812	104	3	the	the	DET
taxlaw-2812	104	4	eitc	eitc	ADJ
taxlaw-2812	104	5	,	,	PUNCT
taxlaw-2812	104	6	low	low	ADJ
taxlaw-2812	104	7	-	-	PUNCT
taxlaw-2812	104	8	income	income	NOUN
taxlaw-2812	104	9	workers	worker	NOUN
taxlaw-2812	104	10	,	,	PUNCT
taxlaw-2812	104	11	&	&	CCONJ
taxlaw-2812	104	12	the	the	DET
taxlaw-2812	104	13	legal	legal	ADJ
taxlaw-2812	104	14	aid	aid	NOUN
taxlaw-2812	104	15	community	community	NOUN
taxlaw-2812	104	16	181	181	NUM
taxlaw-2812	104	17	of	of	ADP
taxlaw-2812	104	18	low	low	ADJ
taxlaw-2812	104	19	-	-	PUNCT
taxlaw-2812	104	20	income	income	NOUN
taxlaw-2812	104	21	americans	americans	PROPN
taxlaw-2812	104	22	to	to	PART
taxlaw-2812	104	23	engage	engage	VERB
taxlaw-2812	104	24	the	the	DET
taxlaw-2812	104	25	tax	tax	NOUN
taxlaw-2812	104	26	system	system	NOUN
taxlaw-2812	104	27	each	each	DET
taxlaw-2812	104	28	year	year	NOUN
taxlaw-2812	104	29	,	,	PUNCT
taxlaw-2812	104	30	imposing	impose	VERB
taxlaw-2812	104	31	significant	significant	ADJ
taxlaw-2812	104	32	burdens	burden	NOUN
taxlaw-2812	104	33	on	on	ADP
taxlaw-2812	104	34	them	they	PRON
taxlaw-2812	104	35	in	in	ADP
taxlaw-2812	104	36	the	the	DET
taxlaw-2812	104	37	form	form	NOUN
taxlaw-2812	104	38	of	of	ADP
taxlaw-2812	104	39	a	a	DET
taxlaw-2812	104	40	daunting	daunt	VERB
taxlaw-2812	104	41	application	application	NOUN
taxlaw-2812	104	42	process	process	NOUN
taxlaw-2812	104	43	and	and	CCONJ
taxlaw-2812	104	44	an	an	DET
taxlaw-2812	104	45	often	often	ADV
taxlaw-2812	104	46	-	-	PUNCT
taxlaw-2812	104	47	punitive	punitive	ADJ
taxlaw-2812	104	48	,	,	PUNCT
taxlaw-2812	104	49	exceedingly	exceedingly	ADV
taxlaw-2812	104	50	complex	complex	ADJ
taxlaw-2812	104	51	auditing	auditing	NOUN
taxlaw-2812	104	52	regime	regime	NOUN
taxlaw-2812	104	53	.	.	PUNCT
taxlaw-2812	105	1	the	the	DET
taxlaw-2812	105	2	challenges	challenge	NOUN
taxlaw-2812	105	3	of	of	ADP
taxlaw-2812	105	4	applying	apply	VERB
taxlaw-2812	105	5	for	for	ADP
taxlaw-2812	105	6	the	the	DET
taxlaw-2812	105	7	eitc	eitc	NOUN
taxlaw-2812	105	8	are	be	AUX
taxlaw-2812	105	9	a	a	DET
taxlaw-2812	105	10	product	product	NOUN
taxlaw-2812	105	11	of	of	ADP
taxlaw-2812	105	12	the	the	DET
taxlaw-2812	105	13	fact	fact	NOUN
taxlaw-2812	105	14	that	that	SCONJ
taxlaw-2812	105	15	the	the	DET
taxlaw-2812	105	16	credit	credit	NOUN
taxlaw-2812	105	17	is	be	AUX
taxlaw-2812	105	18	processed	process	VERB
taxlaw-2812	105	19	through	through	ADP
taxlaw-2812	105	20	the	the	DET
taxlaw-2812	105	21	federal	federal	ADJ
taxlaw-2812	105	22	income	income	NOUN
taxlaw-2812	105	23	tax	tax	NOUN
taxlaw-2812	105	24	system	system	NOUN
taxlaw-2812	105	25	.	.	PUNCT
taxlaw-2812	106	1	16	16	NUM
taxlaw-2812	106	2	because	because	SCONJ
taxlaw-2812	106	3	the	the	DET
taxlaw-2812	106	4	eitc	eitc	NOUN
taxlaw-2812	106	5	operates	operate	VERB
taxlaw-2812	106	6	as	as	ADP
taxlaw-2812	106	7	a	a	DET
taxlaw-2812	106	8	refundable	refundable	ADJ
taxlaw-2812	106	9	tax	tax	NOUN
taxlaw-2812	106	10	credit	credit	NOUN
taxlaw-2812	106	11	,	,	PUNCT
taxlaw-2812	106	12	in	in	ADP
taxlaw-2812	106	13	order	order	NOUN
taxlaw-2812	106	14	to	to	PART
taxlaw-2812	106	15	claim	claim	VERB
taxlaw-2812	106	16	it	it	PRON
taxlaw-2812	106	17	,	,	PUNCT
taxlaw-2812	106	18	taxpayers	taxpayer	NOUN
taxlaw-2812	106	19	file	file	VERB
taxlaw-2812	106	20	annual	annual	ADJ
taxlaw-2812	106	21	tax	tax	NOUN
taxlaw-2812	106	22	returns	return	NOUN
taxlaw-2812	106	23	(	(	PUNCT
taxlaw-2812	106	24	even	even	ADV
taxlaw-2812	106	25	if	if	SCONJ
taxlaw-2812	106	26	they	they	PRON
taxlaw-2812	106	27	have	have	VERB
taxlaw-2812	106	28	no	no	DET
taxlaw-2812	106	29	tax	tax	NOUN
taxlaw-2812	106	30	liability	liability	NOUN
taxlaw-2812	106	31	)	)	PUNCT
taxlaw-2812	106	32	and	and	CCONJ
taxlaw-2812	106	33	,	,	PUNCT
taxlaw-2812	106	34	in	in	ADP
taxlaw-2812	106	35	the	the	DET
taxlaw-2812	106	36	process	process	NOUN
taxlaw-2812	106	37	,	,	PUNCT
taxlaw-2812	106	38	use	use	VERB
taxlaw-2812	106	39	the	the	DET
taxlaw-2812	106	40	credit	credit	NOUN
taxlaw-2812	106	41	to	to	PART
taxlaw-2812	106	42	reduce	reduce	VERB
taxlaw-2812	106	43	their	their	PRON
taxlaw-2812	106	44	liability	liability	NOUN
taxlaw-2812	106	45	below	below	ADP
taxlaw-2812	106	46	zero	zero	NUM
taxlaw-2812	106	47	.	.	PUNCT
taxlaw-2812	107	1	17	17	NUM
taxlaw-2812	107	2	the	the	DET
taxlaw-2812	107	3	amount	amount	NOUN
taxlaw-2812	107	4	that	that	PRON
taxlaw-2812	107	5	is	be	AUX
taxlaw-2812	107	6	claimed	claim	VERB
taxlaw-2812	107	7	below	below	ADP
taxlaw-2812	107	8	zero	zero	NUM
taxlaw-2812	107	9	is	be	AUX
taxlaw-2812	107	10	then	then	ADV
taxlaw-2812	107	11	paid	pay	VERB
taxlaw-2812	107	12	to	to	ADP
taxlaw-2812	107	13	the	the	DET
taxlaw-2812	107	14	taxpayer	taxpayer	NOUN
taxlaw-2812	107	15	in	in	ADP
taxlaw-2812	107	16	the	the	DET
taxlaw-2812	107	17	form	form	NOUN
taxlaw-2812	107	18	of	of	ADP
taxlaw-2812	107	19	a	a	DET
taxlaw-2812	107	20	tax	tax	NOUN
taxlaw-2812	107	21	refund	refund	NOUN
taxlaw-2812	107	22	.	.	PUNCT
taxlaw-2812	108	1	18	18	NUM
taxlaw-2812	108	2	in	in	ADP
taxlaw-2812	108	3	this	this	DET
taxlaw-2812	108	4	system	system	NOUN
taxlaw-2812	108	5	,	,	PUNCT
taxlaw-2812	108	6	potential	potential	ADJ
taxlaw-2812	108	7	beneficiaries	beneficiary	NOUN
taxlaw-2812	108	8	are	be	AUX
taxlaw-2812	108	9	responsible	responsible	ADJ
taxlaw-2812	108	10	for	for	ADP
taxlaw-2812	108	11	both	both	PRON
taxlaw-2812	108	12	initially	initially	ADV
taxlaw-2812	108	13	declaring	declare	VERB
taxlaw-2812	108	14	their	their	PRON
taxlaw-2812	108	15	eligibility	eligibility	NOUN
taxlaw-2812	108	16	for	for	ADP
taxlaw-2812	108	17	the	the	DET
taxlaw-2812	108	18	benefit	benefit	NOUN
taxlaw-2812	108	19	and	and	CCONJ
taxlaw-2812	108	20	determining	determine	VERB
taxlaw-2812	108	21	the	the	DET
taxlaw-2812	108	22	size	size	NOUN
taxlaw-2812	108	23	of	of	ADP
taxlaw-2812	108	24	the	the	DET
taxlaw-2812	108	25	benefit	benefit	NOUN
taxlaw-2812	108	26	to	to	PART
taxlaw-2812	108	27	which	which	PRON
taxlaw-2812	108	28	they	they	PRON
taxlaw-2812	108	29	are	be	AUX
taxlaw-2812	108	30	entitled	entitle	VERB
taxlaw-2812	108	31	.	.	PUNCT
taxlaw-2812	109	1	taxpayers	taxpayer	NOUN
taxlaw-2812	109	2	claiming	claim	VERB
taxlaw-2812	109	3	refundable	refundable	ADJ
taxlaw-2812	109	4	tax	tax	NOUN
taxlaw-2812	109	5	credits	credit	NOUN
taxlaw-2812	109	6	,	,	PUNCT
taxlaw-2812	109	7	like	like	ADP
taxlaw-2812	109	8	the	the	DET
taxlaw-2812	109	9	eitc	eitc	NOUN
taxlaw-2812	109	10	,	,	PUNCT
taxlaw-2812	109	11	typically	typically	ADV
taxlaw-2812	109	12	have	have	VERB
taxlaw-2812	109	13	their	their	PRON
taxlaw-2812	109	14	returns	return	NOUN
taxlaw-2812	109	15	subjected	subject	VERB
taxlaw-2812	109	16	to	to	ADP
taxlaw-2812	109	17	routine	routine	ADJ
taxlaw-2812	109	18	,	,	PUNCT
taxlaw-2812	109	19	mechanical	mechanical	ADJ
taxlaw-2812	109	20	scrutiny	scrutiny	NOUN
taxlaw-2812	109	21	for	for	ADP
taxlaw-2812	109	22	mathematical	mathematical	ADJ
taxlaw-2812	109	23	error	error	NOUN
taxlaw-2812	109	24	.	.	PUNCT
taxlaw-2812	110	1	the	the	DET
taxlaw-2812	110	2	eitc	eitc	PROPN
taxlaw-2812	110	3	’s	’s	PART
taxlaw-2812	110	4	reliance	reliance	NOUN
taxlaw-2812	110	5	on	on	ADP
taxlaw-2812	110	6	applicant	applicant	ADJ
taxlaw-2812	110	7	self	self	NOUN
taxlaw-2812	110	8	-	-	PUNCT
taxlaw-2812	110	9	certification	certification	NOUN
taxlaw-2812	110	10	is	be	AUX
taxlaw-2812	110	11	arguably	arguably	ADV
taxlaw-2812	110	12	the	the	DET
taxlaw-2812	110	13	program	program	NOUN
taxlaw-2812	110	14	’s	’s	PART
taxlaw-2812	110	15	defining	define	VERB
taxlaw-2812	110	16	administrative	administrative	ADJ
taxlaw-2812	110	17	feature	feature	NOUN
taxlaw-2812	110	18	,	,	PUNCT
taxlaw-2812	110	19	and	and	CCONJ
taxlaw-2812	110	20	is	be	AUX
taxlaw-2812	110	21	in	in	ADP
taxlaw-2812	110	22	stark	stark	ADJ
taxlaw-2812	110	23	contrast	contrast	NOUN
taxlaw-2812	110	24	to	to	ADP
taxlaw-2812	110	25	the	the	DET
taxlaw-2812	110	26	universal	universal	ADJ
taxlaw-2812	110	27	pre	pre	ADJ
taxlaw-2812	110	28	-	-	ADJ
taxlaw-2812	110	29	certification	certification	ADJ
taxlaw-2812	110	30	regimes	regime	NOUN
taxlaw-2812	110	31	employed	employ	VERB
taxlaw-2812	110	32	by	by	ADP
taxlaw-2812	110	33	traditional	traditional	ADJ
taxlaw-2812	110	34	welfare	welfare	NOUN
taxlaw-2812	110	35	programs	program	NOUN
taxlaw-2812	110	36	.	.	PUNCT
taxlaw-2812	111	1	19	19	NUM
taxlaw-2812	111	2	the	the	DET
taxlaw-2812	111	3	eitc	eitc	PROPN
taxlaw-2812	111	4	’s	’s	PART
taxlaw-2812	111	5	method	method	NOUN
taxlaw-2812	111	6	for	for	ADP
taxlaw-2812	111	7	calculating	calculate	VERB
taxlaw-2812	111	8	the	the	DET
taxlaw-2812	111	9	refund	refund	NOUN
taxlaw-2812	111	10	claimed	claim	VERB
taxlaw-2812	111	11	by	by	ADP
taxlaw-2812	111	12	an	an	DET
taxlaw-2812	111	13	individual	individual	ADJ
taxlaw-2812	111	14	filer	filer	NOUN
taxlaw-2812	111	15	can	can	AUX
taxlaw-2812	111	16	be	be	AUX
taxlaw-2812	111	17	quite	quite	ADV
taxlaw-2812	111	18	complex	complex	ADJ
taxlaw-2812	111	19	.	.	PUNCT
taxlaw-2812	112	1	20	20	NUM
taxlaw-2812	112	2	in	in	ADP
taxlaw-2812	112	3	general	general	ADJ
taxlaw-2812	112	4	,	,	PUNCT
taxlaw-2812	112	5	the	the	DET
taxlaw-2812	112	6	potential	potential	ADJ
taxlaw-2812	112	7	size	size	NOUN
taxlaw-2812	112	8	of	of	ADP
taxlaw-2812	112	9	the	the	DET
taxlaw-2812	112	10	eitc	eitc	NOUN
taxlaw-2812	112	11	that	that	PRON
taxlaw-2812	112	12	can	can	AUX
taxlaw-2812	112	13	be	be	AUX
taxlaw-2812	112	14	claimed	claim	VERB
taxlaw-2812	112	15	by	by	ADP
taxlaw-2812	112	16	an	an	DET
taxlaw-2812	112	17	individual	individual	ADJ
taxlaw-2812	112	18	filer	filer	NOUN
taxlaw-2812	112	19	varies	vary	VERB
taxlaw-2812	112	20	based	base	VERB
taxlaw-2812	112	21	on	on	ADP
taxlaw-2812	112	22	the	the	DET
taxlaw-2812	112	23	taxpayer	taxpayer	NOUN
taxlaw-2812	112	24	’s	’s	PART
taxlaw-2812	112	25	income	income	NOUN
taxlaw-2812	112	26	and	and	CCONJ
taxlaw-2812	112	27	the	the	DET
taxlaw-2812	112	28	number	number	NOUN
taxlaw-2812	112	29	of	of	ADP
taxlaw-2812	112	30	“	"	PUNCT
taxlaw-2812	112	31	qualifying	qualify	VERB
taxlaw-2812	112	32	children	child	NOUN
taxlaw-2812	112	33	”	"	PUNCT
taxlaw-2812	112	34	that	that	PRON
taxlaw-2812	112	35	a	a	DET
taxlaw-2812	112	36	claimant	claimant	NOUN
taxlaw-2812	112	37	has	have	VERB
taxlaw-2812	112	38	.	.	PUNCT
taxlaw-2812	113	1	21	21	NUM
taxlaw-2812	113	2	specifically	specifically	ADV
taxlaw-2812	113	3	,	,	PUNCT
taxlaw-2812	113	4	the	the	DET
taxlaw-2812	113	5	credit	credit	NOUN
taxlaw-2812	113	6	is	be	AUX
taxlaw-2812	113	7	calculated	calculate	VERB
taxlaw-2812	113	8	by	by	ADP
taxlaw-2812	113	9	multiplying	multiply	VERB
taxlaw-2812	113	10	the	the	DET
taxlaw-2812	113	11	filer	filer	NOUN
taxlaw-2812	113	12	’s	’s	PART
taxlaw-2812	113	13	earned	earn	VERB
taxlaw-2812	113	14	income	income	NOUN
taxlaw-2812	113	15	by	by	ADP
taxlaw-2812	113	16	a	a	DET
taxlaw-2812	113	17	credit	credit	NOUN
taxlaw-2812	113	18	percentage	percentage	NOUN
taxlaw-2812	113	19	tied	tie	VERB
taxlaw-2812	113	20	to	to	ADP
taxlaw-2812	113	21	“	"	PUNCT
taxlaw-2812	113	22	qualifying	qualify	VERB
taxlaw-2812	113	23	children	child	NOUN
taxlaw-2812	113	24	”	"	PUNCT
taxlaw-2812	113	25	who	who	PRON
taxlaw-2812	113	26	are	be	AUX
taxlaw-2812	113	27	claimed	claim	VERB
taxlaw-2812	113	28	as	as	ADP
taxlaw-2812	113	29	dependents	dependent	NOUN
taxlaw-2812	113	30	by	by	ADP
taxlaw-2812	113	31	the	the	DET
taxlaw-2812	113	32	filer	filer	NOUN
taxlaw-2812	113	33	.	.	PUNCT
taxlaw-2812	114	1	22	22	NUM
taxlaw-2812	115	1	the	the	DET
taxlaw-2812	115	2	credit	credit	NOUN
taxlaw-2812	115	3	then	then	ADV
taxlaw-2812	115	4	eventually	eventually	ADV
taxlaw-2812	115	5	flattens	flatten	VERB
taxlaw-2812	115	6	and	and	CCONJ
taxlaw-2812	115	7	phases	phase	NOUN
taxlaw-2812	115	8	out	out	ADP
taxlaw-2812	115	9	after	after	SCONJ
taxlaw-2812	115	10	certain	certain	ADJ
taxlaw-2812	115	11	earning	earning	NOUN
taxlaw-2812	115	12	thresholds	threshold	NOUN
taxlaw-2812	115	13	have	have	AUX
taxlaw-2812	115	14	been	be	AUX
taxlaw-2812	115	15	reached	reach	VERB
taxlaw-2812	115	16	.	.	PUNCT
taxlaw-2812	116	1	23	23	NUM
taxlaw-2812	117	1	these	these	DET
taxlaw-2812	117	2	general	general	ADJ
taxlaw-2812	117	3	requirements	requirement	NOUN
taxlaw-2812	117	4	are	be	AUX
taxlaw-2812	117	5	subject	subject	ADJ
taxlaw-2812	117	6	to	to	ADP
taxlaw-2812	117	7	exceptions	exception	NOUN
taxlaw-2812	117	8	and	and	CCONJ
taxlaw-2812	117	9	qualifications	qualification	NOUN
taxlaw-2812	117	10	based	base	VERB
taxlaw-2812	117	11	on	on	ADP
taxlaw-2812	117	12	the	the	DET
taxlaw-2812	117	13	nature	nature	NOUN
taxlaw-2812	117	14	of	of	ADP
taxlaw-2812	117	15	the	the	DET
taxlaw-2812	117	16	income	income	NOUN
taxlaw-2812	117	17	,	,	PUNCT
taxlaw-2812	117	18	the	the	DET
taxlaw-2812	117	19	relationship	relationship	NOUN
taxlaw-2812	117	20	with	with	ADP
taxlaw-2812	117	21	the	the	DET
taxlaw-2812	117	22	children	child	NOUN
taxlaw-2812	117	23	claimed	claim	VERB
taxlaw-2812	117	24	,	,	PUNCT
taxlaw-2812	117	25	and	and	CCONJ
taxlaw-2812	117	26	the	the	DET
taxlaw-2812	117	27	claimant	claimant	NOUN
taxlaw-2812	117	28	’s	’s	PART
taxlaw-2812	117	29	marital	marital	ADJ
taxlaw-2812	117	30	and	and	CCONJ
taxlaw-2812	117	31	employment	employment	NOUN
taxlaw-2812	117	32	statuses	status	NOUN
taxlaw-2812	117	33	.	.	PUNCT
taxlaw-2812	118	1	24	24	NUM
taxlaw-2812	118	2	b.	b.	PROPN
taxlaw-2812	118	3	self	self	NOUN
taxlaw-2812	118	4	-	-	PUNCT
taxlaw-2812	118	5	certification	certification	NOUN
taxlaw-2812	118	6	:	:	PUNCT
taxlaw-2812	118	7	costs	cost	NOUN
taxlaw-2812	118	8	and	and	CCONJ
taxlaw-2812	118	9	benefits	benefit	NOUN
taxlaw-2812	118	10	in	in	ADP
taxlaw-2812	118	11	this	this	DET
taxlaw-2812	118	12	subpart	subpart	NOUN
taxlaw-2812	118	13	we	we	PRON
taxlaw-2812	118	14	address	address	VERB
taxlaw-2812	118	15	both	both	CCONJ
taxlaw-2812	118	16	the	the	DET
taxlaw-2812	118	17	advantages	advantage	NOUN
taxlaw-2812	118	18	and	and	CCONJ
taxlaw-2812	118	19	disadvantages	disadvantage	NOUN
taxlaw-2812	118	20	of	of	ADP
taxlaw-2812	118	21	employing	employ	VERB
taxlaw-2812	118	22	the	the	DET
taxlaw-2812	118	23	tax	tax	NOUN
taxlaw-2812	118	24	code	code	NOUN
taxlaw-2812	118	25	to	to	PART
taxlaw-2812	118	26	administer	administer	VERB
taxlaw-2812	118	27	the	the	DET
taxlaw-2812	118	28	eitc	eitc	NOUN
taxlaw-2812	118	29	.	.	PUNCT
taxlaw-2812	119	1	there	there	PRON
taxlaw-2812	119	2	are	be	VERB
taxlaw-2812	119	3	four	four	NUM
taxlaw-2812	119	4	benefits	benefit	NOUN
taxlaw-2812	119	5	that	that	PRON
taxlaw-2812	119	6	eitc	eitc	PROPN
taxlaw-2812	119	7	advocates	advocate	NOUN
taxlaw-2812	119	8	often	often	ADV
taxlaw-2812	119	9	claim	claim	VERB
taxlaw-2812	119	10	as	as	ADP
taxlaw-2812	119	11	a	a	DET
taxlaw-2812	119	12	result	result	NOUN
taxlaw-2812	119	13	of	of	ADP
taxlaw-2812	119	14	this	this	DET
taxlaw-2812	119	15	administrative	administrative	ADJ
taxlaw-2812	119	16	form	form	NOUN
taxlaw-2812	119	17	:	:	PUNCT
taxlaw-2812	119	18	first	first	ADJ
taxlaw-2812	119	19	,	,	PUNCT
taxlaw-2812	119	20	high	high	ADJ
taxlaw-2812	119	21	participation	participation	NOUN
taxlaw-2812	119	22	rates	rate	NOUN
taxlaw-2812	119	23	among	among	ADP
taxlaw-2812	119	24	eligible	eligible	ADJ
taxlaw-2812	119	25	16	16	NUM
taxlaw-2812	119	26	see	see	NOUN
taxlaw-2812	119	27	alstott	alstott	NOUN
taxlaw-2812	119	28	,	,	PUNCT
taxlaw-2812	119	29	supra	supra	PROPN
taxlaw-2812	119	30	note	note	NOUN
taxlaw-2812	119	31	3	3	NUM
taxlaw-2812	119	32	,	,	PUNCT
taxlaw-2812	119	33	at	at	ADP
taxlaw-2812	119	34	535	535	NUM
taxlaw-2812	119	35	(	(	PUNCT
taxlaw-2812	119	36	noting	note	VERB
taxlaw-2812	119	37	that	that	SCONJ
taxlaw-2812	119	38	“	"	PUNCT
taxlaw-2812	119	39	because	because	SCONJ
taxlaw-2812	119	40	the	the	DET
taxlaw-2812	119	41	eitc	eitc	NOUN
taxlaw-2812	119	42	is	be	AUX
taxlaw-2812	119	43	a	a	DET
taxlaw-2812	119	44	tax	tax	NOUN
taxlaw-2812	119	45	-	-	PUNCT
taxlaw-2812	119	46	based	base	VERB
taxlaw-2812	119	47	transfer	transfer	NOUN
taxlaw-2812	119	48	program	program	NOUN
taxlaw-2812	119	49	,	,	PUNCT
taxlaw-2812	119	50	it	it	PRON
taxlaw-2812	119	51	faces	face	VERB
taxlaw-2812	119	52	significant	significant	ADJ
taxlaw-2812	119	53	institutional	institutional	ADJ
taxlaw-2812	119	54	constraints	constraint	NOUN
taxlaw-2812	119	55	that	that	PRON
taxlaw-2812	119	56	are	be	AUX
taxlaw-2812	119	57	not	not	PART
taxlaw-2812	119	58	present	present	ADJ
taxlaw-2812	119	59	in	in	ADP
taxlaw-2812	119	60	traditional	traditional	ADJ
taxlaw-2812	119	61	welfare	welfare	NOUN
taxlaw-2812	119	62	programs	program	NOUN
taxlaw-2812	119	63	.	.	PUNCT
taxlaw-2812	119	64	”	"	PUNCT
taxlaw-2812	119	65	)	)	PUNCT
taxlaw-2812	120	1	(	(	PUNCT
taxlaw-2812	120	2	emphasis	emphasis	NOUN
taxlaw-2812	120	3	added	add	VERB
taxlaw-2812	120	4	)	)	PUNCT
taxlaw-2812	120	5	.	.	PUNCT
taxlaw-2812	121	1	17	17	NUM
taxlaw-2812	121	2	see	see	VERB
taxlaw-2812	121	3	lily	lily	PROPN
taxlaw-2812	121	4	l.	l.	PROPN
taxlaw-2812	121	5	batchelder	batchelder	PROPN
taxlaw-2812	121	6	et	et	PROPN
taxlaw-2812	121	7	al	al	PROPN
taxlaw-2812	121	8	.	.	PROPN
taxlaw-2812	121	9	,	,	PUNCT
taxlaw-2812	121	10	reforming	reform	VERB
taxlaw-2812	121	11	tax	tax	NOUN
taxlaw-2812	121	12	incentives	incentive	NOUN
taxlaw-2812	121	13	into	into	ADP
taxlaw-2812	121	14	uniform	uniform	ADJ
taxlaw-2812	121	15	refundable	refundable	ADJ
taxlaw-2812	121	16	tax	tax	NOUN
taxlaw-2812	121	17	credits	credit	NOUN
taxlaw-2812	121	18	,	,	PUNCT
taxlaw-2812	121	19	in	in	ADP
taxlaw-2812	121	20	policy	policy	NOUN
taxlaw-2812	121	21	brief	brief	ADJ
taxlaw-2812	121	22	3	3	NUM
taxlaw-2812	121	23	-	-	SYM
taxlaw-2812	121	24	4	4	NUM
taxlaw-2812	121	25	(	(	PUNCT
taxlaw-2812	121	26	brookings	brookings	PROPN
taxlaw-2812	121	27	inst	inst	PROPN
taxlaw-2812	121	28	.	.	PROPN
taxlaw-2812	121	29	,	,	PUNCT
taxlaw-2812	121	30	ser	ser	PROPN
taxlaw-2812	121	31	.	.	PUNCT
taxlaw-2812	122	1	no	no	INTJ
taxlaw-2812	122	2	.	.	NOUN
taxlaw-2812	122	3	156	156	NUM
taxlaw-2812	122	4	,	,	PUNCT
taxlaw-2812	122	5	aug	aug	PROPN
taxlaw-2812	122	6	.	.	PROPN
taxlaw-2812	122	7	2006	2006	NUM
taxlaw-2812	122	8	)	)	PUNCT
taxlaw-2812	122	9	(	(	PUNCT
taxlaw-2812	122	10	arguing	argue	VERB
taxlaw-2812	122	11	that	that	SCONJ
taxlaw-2812	122	12	more	more	ADJ
taxlaw-2812	122	13	than	than	ADP
taxlaw-2812	122	14	one	one	NUM
taxlaw-2812	122	15	-	-	PUNCT
taxlaw-2812	122	16	third	third	NOUN
taxlaw-2812	122	17	of	of	ADP
taxlaw-2812	122	18	american	american	ADJ
taxlaw-2812	122	19	households	household	NOUN
taxlaw-2812	122	20	do	do	AUX
taxlaw-2812	122	21	not	not	PART
taxlaw-2812	122	22	have	have	VERB
taxlaw-2812	122	23	income	income	NOUN
taxlaw-2812	122	24	tax	tax	NOUN
taxlaw-2812	122	25	liability	liability	NOUN
taxlaw-2812	122	26	in	in	ADP
taxlaw-2812	122	27	any	any	DET
taxlaw-2812	122	28	given	give	VERB
taxlaw-2812	122	29	year	year	NOUN
taxlaw-2812	122	30	)	)	PUNCT
taxlaw-2812	122	31	.	.	PUNCT
taxlaw-2812	123	1	18	18	NUM
taxlaw-2812	123	2	see	see	VERB
taxlaw-2812	123	3	i	i	PRON
taxlaw-2812	123	4	d.	d.	PROPN
taxlaw-2812	123	5	(	(	PUNCT
taxlaw-2812	123	6	arguing	argue	VERB
taxlaw-2812	123	7	that	that	SCONJ
taxlaw-2812	123	8	the	the	DET
taxlaw-2812	123	9	optimal	optimal	ADJ
taxlaw-2812	123	10	delivery	delivery	NOUN
taxlaw-2812	123	11	mechanism	mechanism	NOUN
taxlaw-2812	123	12	for	for	ADP
taxlaw-2812	123	13	all	all	DET
taxlaw-2812	123	14	socially	socially	ADV
taxlaw-2812	123	15	valued	value	VERB
taxlaw-2812	123	16	incentives	incentive	NOUN
taxlaw-2812	123	17	embedded	embed	VERB
taxlaw-2812	123	18	in	in	ADP
taxlaw-2812	123	19	the	the	DET
taxlaw-2812	123	20	tax	tax	NOUN
taxlaw-2812	123	21	code	code	NOUN
taxlaw-2812	123	22	is	be	AUX
taxlaw-2812	123	23	the	the	DET
taxlaw-2812	123	24	uniform	uniform	ADJ
taxlaw-2812	123	25	refundable	refundable	ADJ
taxlaw-2812	123	26	tax	tax	NOUN
taxlaw-2812	123	27	credit	credit	NOUN
taxlaw-2812	123	28	)	)	PUNCT
taxlaw-2812	123	29	.	.	PUNCT
taxlaw-2812	124	1	19	19	NUM
taxlaw-2812	124	2	see	see	VERB
taxlaw-2812	124	3	ventry	ventry	NOUN
taxlaw-2812	124	4	,	,	PUNCT
taxlaw-2812	124	5	supra	supra	PROPN
taxlaw-2812	124	6	note	note	PROPN
taxlaw-2812	124	7	11	11	NUM
taxlaw-2812	124	8	,	,	PUNCT
taxlaw-2812	124	9	at	at	ADP
taxlaw-2812	124	10	1274	1274	NUM
taxlaw-2812	124	11	-	-	SYM
taxlaw-2812	124	12	75	75	NUM
taxlaw-2812	124	13	;	;	PUNCT
taxlaw-2812	124	14	leslie	leslie	PROPN
taxlaw-2812	124	15	book	book	NOUN
taxlaw-2812	124	16	,	,	PUNCT
taxlaw-2812	124	17	preventing	prevent	VERB
taxlaw-2812	124	18	the	the	DET
taxlaw-2812	124	19	hybrid	hybrid	NOUN
taxlaw-2812	124	20	from	from	ADP
taxlaw-2812	124	21	backfiring	backfire	VERB
taxlaw-2812	124	22	:	:	PUNCT
taxlaw-2812	124	23	delivery	delivery	NOUN
taxlaw-2812	124	24	of	of	ADP
taxlaw-2812	124	25	benefits	benefit	NOUN
taxlaw-2812	124	26	to	to	ADP
taxlaw-2812	124	27	the	the	DET
taxlaw-2812	124	28	working	work	VERB
taxlaw-2812	124	29	poor	poor	ADJ
taxlaw-2812	124	30	through	through	ADP
taxlaw-2812	124	31	the	the	DET
taxlaw-2812	124	32	tax	tax	NOUN
taxlaw-2812	124	33	system	system	NOUN
taxlaw-2812	124	34	,	,	PUNCT
taxlaw-2812	124	35	2006	2006	NUM
taxlaw-2812	124	36	wisc	wisc	PROPN
taxlaw-2812	124	37	.	.	PUNCT
taxlaw-2812	125	1	l.	l.	PROPN
taxlaw-2812	125	2	rev	rev	PROPN
taxlaw-2812	125	3	.	.	PROPN
taxlaw-2812	125	4	1103	1103	NUM
taxlaw-2812	125	5	,	,	PUNCT
taxlaw-2812	125	6	1129	1129	NUM
taxlaw-2812	125	7	(	(	PUNCT
taxlaw-2812	125	8	noting	note	VERB
taxlaw-2812	125	9	that	that	SCONJ
taxlaw-2812	125	10	eitc	eitc	PROPN
taxlaw-2812	125	11	recipients	recipient	NOUN
taxlaw-2812	125	12	“	"	PUNCT
taxlaw-2812	125	13	are	be	AUX
taxlaw-2812	125	14	not	not	PART
taxlaw-2812	125	15	made	make	VERB
taxlaw-2812	125	16	to	to	PART
taxlaw-2812	125	17	go	go	VERB
taxlaw-2812	125	18	through	through	ADP
taxlaw-2812	125	19	the	the	DET
taxlaw-2812	125	20	eligibility	eligibility	NOUN
taxlaw-2812	125	21	and	and	CCONJ
taxlaw-2812	125	22	verification	verification	NOUN
taxlaw-2812	125	23	gauntlet	gauntlet	NOUN
taxlaw-2812	125	24	in	in	ADP
taxlaw-2812	125	25	the	the	DET
taxlaw-2812	125	26	same	same	ADJ
taxlaw-2812	125	27	manner	manner	NOUN
taxlaw-2812	125	28	as	as	ADP
taxlaw-2812	125	29	other	other	ADJ
taxlaw-2812	125	30	benefits	benefit	NOUN
taxlaw-2812	125	31	’	'	PUNCT
taxlaw-2812	125	32	recipients	recipient	NOUN
taxlaw-2812	125	33	.	.	PUNCT
taxlaw-2812	125	34	”	"	PUNCT
taxlaw-2812	125	35	)	)	PUNCT
taxlaw-2812	125	36	;	;	PUNCT
taxlaw-2812	125	37	lawrence	lawrence	PROPN
taxlaw-2812	125	38	zelenak	zelenak	PROPN
taxlaw-2812	125	39	,	,	PUNCT
taxlaw-2812	125	40	tax	tax	NOUN
taxlaw-2812	125	41	or	or	CCONJ
taxlaw-2812	125	42	welfare	welfare	NOUN
taxlaw-2812	125	43	?	?	PUNCT
taxlaw-2812	126	1	the	the	DET
taxlaw-2812	126	2	administration	administration	NOUN
taxlaw-2812	126	3	of	of	ADP
taxlaw-2812	126	4	the	the	DET
taxlaw-2812	126	5	earned	earn	VERB
taxlaw-2812	126	6	income	income	NOUN
taxlaw-2812	126	7	tax	tax	NOUN
taxlaw-2812	126	8	credit	credit	NOUN
taxlaw-2812	126	9	,	,	PUNCT
taxlaw-2812	126	10	52	52	NUM
taxlaw-2812	126	11	ucla	ucla	NOUN
taxlaw-2812	126	12	l.	l.	PROPN
taxlaw-2812	126	13	rev	rev	PROPN
taxlaw-2812	126	14	.	.	PROPN
taxlaw-2812	126	15	1867	1867	NUM
taxlaw-2812	126	16	,	,	PUNCT
taxlaw-2812	126	17	1869	1869	NUM
taxlaw-2812	126	18	(	(	PUNCT
taxlaw-2812	126	19	2005	2005	NUM
taxlaw-2812	126	20	)	)	PUNCT
taxlaw-2812	126	21	(	(	PUNCT
taxlaw-2812	126	22	the	the	DET
taxlaw-2812	126	23	eitc	eitc	PROPN
taxlaw-2812	126	24	’s	’s	PART
taxlaw-2812	126	25	self	self	NOUN
taxlaw-2812	126	26	-	-	PUNCT
taxlaw-2812	126	27	certification	certification	NOUN
taxlaw-2812	126	28	“	"	PUNCT
taxlaw-2812	126	29	is	be	AUX
taxlaw-2812	126	30	in	in	ADP
taxlaw-2812	126	31	sharp	sharp	ADJ
taxlaw-2812	126	32	contrast	contrast	NOUN
taxlaw-2812	126	33	with	with	ADP
taxlaw-2812	126	34	the	the	DET
taxlaw-2812	126	35	universal	universal	ADJ
taxlaw-2812	126	36	practice	practice	NOUN
taxlaw-2812	126	37	in	in	ADP
taxlaw-2812	126	38	welfare	welfare	NOUN
taxlaw-2812	126	39	programs	program	NOUN
taxlaw-2812	126	40	,	,	PUNCT
taxlaw-2812	126	41	such	such	ADJ
taxlaw-2812	126	42	as	as	ADP
taxlaw-2812	126	43	food	food	NOUN
taxlaw-2812	126	44	stamps	stamp	NOUN
taxlaw-2812	126	45	and	and	CCONJ
taxlaw-2812	126	46	temporary	temporary	ADJ
taxlaw-2812	126	47	assistance	assistance	NOUN
taxlaw-2812	126	48	for	for	ADP
taxlaw-2812	126	49	needy	needy	ADJ
taxlaw-2812	126	50	families	family	NOUN
taxlaw-2812	126	51	(	(	PUNCT
taxlaw-2812	126	52	tanf	tanf	PROPN
taxlaw-2812	126	53	)	)	PUNCT
taxlaw-2812	126	54	,	,	PUNCT
taxlaw-2812	126	55	in	in	ADP
taxlaw-2812	126	56	which	which	PRON
taxlaw-2812	126	57	the	the	DET
taxlaw-2812	126	58	claimant	claimant	NOUN
taxlaw-2812	126	59	must	must	AUX
taxlaw-2812	126	60	establish	establish	VERB
taxlaw-2812	126	61	her	her	PRON
taxlaw-2812	126	62	eligibility	eligibility	NOUN
taxlaw-2812	126	63	to	to	ADP
taxlaw-2812	126	64	the	the	DET
taxlaw-2812	126	65	satisfaction	satisfaction	NOUN
taxlaw-2812	126	66	of	of	ADP
taxlaw-2812	126	67	a	a	DET
taxlaw-2812	126	68	welfare	welfare	NOUN
taxlaw-2812	126	69	bureaucracy	bureaucracy	NOUN
taxlaw-2812	126	70	before	before	ADP
taxlaw-2812	126	71	receiving	receive	VERB
taxlaw-2812	126	72	any	any	DET
taxlaw-2812	126	73	benefits	benefit	NOUN
taxlaw-2812	126	74	.	.	PUNCT
taxlaw-2812	126	75	”	"	PUNCT
taxlaw-2812	126	76	)	)	PUNCT
taxlaw-2812	126	77	.	.	PUNCT
taxlaw-2812	127	1	20	20	NUM
taxlaw-2812	127	2	see	see	VERB
taxlaw-2812	127	3	generally	generally	ADV
taxlaw-2812	127	4	book	book	NOUN
taxlaw-2812	127	5	,	,	PUNCT
taxlaw-2812	127	6	supra	supra	PROPN
taxlaw-2812	127	7	note	note	NOUN
taxlaw-2812	127	8	4	4	NUM
taxlaw-2812	127	9	,	,	PUNCT
taxlaw-2812	127	10	at	at	ADP
taxlaw-2812	127	11	361	361	NUM
taxlaw-2812	127	12	-	-	SYM
taxlaw-2812	127	13	63	63	NUM
taxlaw-2812	127	14	(	(	PUNCT
taxlaw-2812	127	15	explaining	explain	VERB
taxlaw-2812	127	16	that	that	SCONJ
taxlaw-2812	127	17	the	the	DET
taxlaw-2812	127	18	tax	tax	NOUN
taxlaw-2812	127	19	credit	credit	NOUN
taxlaw-2812	127	20	is	be	AUX
taxlaw-2812	127	21	measured	measure	VERB
taxlaw-2812	127	22	by	by	ADP
taxlaw-2812	127	23	multiplying	multiply	VERB
taxlaw-2812	127	24	the	the	DET
taxlaw-2812	127	25	taxpayer	taxpayer	NOUN
taxlaw-2812	127	26	’s	’s	PART
taxlaw-2812	127	27	earned	earn	VERB
taxlaw-2812	127	28	income	income	NOUN
taxlaw-2812	127	29	up	up	ADP
taxlaw-2812	127	30	to	to	ADP
taxlaw-2812	127	31	a	a	DET
taxlaw-2812	127	32	specific	specific	ADJ
taxlaw-2812	127	33	amount	amount	NOUN
taxlaw-2812	127	34	by	by	ADP
taxlaw-2812	127	35	a	a	DET
taxlaw-2812	127	36	credit	credit	NOUN
taxlaw-2812	127	37	percentage	percentage	NOUN
taxlaw-2812	127	38	)	)	PUNCT
taxlaw-2812	127	39	.	.	PUNCT
taxlaw-2812	128	1	21	21	NUM
taxlaw-2812	128	2	see	see	VERB
taxlaw-2812	128	3	i.r.c	i.r.c	NOUN
taxlaw-2812	128	4	.	.	PUNCT
taxlaw-2812	129	1	§	§	PROPN
taxlaw-2812	129	2	32(b	32(b	NUM
taxlaw-2812	129	3	)	)	PUNCT
taxlaw-2812	129	4	(	(	PUNCT
taxlaw-2812	129	5	2006	2006	NUM
taxlaw-2812	129	6	)	)	PUNCT
taxlaw-2812	129	7	(	(	PUNCT
taxlaw-2812	129	8	prescribing	prescribing	NOUN
taxlaw-2812	129	9	method	method	NOUN
taxlaw-2812	129	10	for	for	ADP
taxlaw-2812	129	11	calculation	calculation	NOUN
taxlaw-2812	129	12	of	of	ADP
taxlaw-2812	129	13	eitc	eitc	NOUN
taxlaw-2812	129	14	)	)	PUNCT
taxlaw-2812	129	15	.	.	PUNCT
taxlaw-2812	130	1	22	22	NUM
taxlaw-2812	130	2	see	see	VERB
taxlaw-2812	130	3	book	book	NOUN
taxlaw-2812	130	4	,	,	PUNCT
taxlaw-2812	130	5	supra	supra	PROPN
taxlaw-2812	130	6	note	note	NOUN
taxlaw-2812	130	7	4	4	NUM
taxlaw-2812	130	8	,	,	PUNCT
taxlaw-2812	130	9	at	at	ADP
taxlaw-2812	130	10	362	362	NUM
taxlaw-2812	130	11	.	.	PUNCT
taxlaw-2812	131	1	23	23	NUM
taxlaw-2812	131	2	see	see	VERB
taxlaw-2812	131	3	i.r.c	i.r.c	NOUN
taxlaw-2812	131	4	.	.	PUNCT
taxlaw-2812	132	1	§	§	PROPN
taxlaw-2812	132	2	32(b)(1)(a)-(b	32(b)(1)(a)-(b	NUM
taxlaw-2812	132	3	)	)	PUNCT
taxlaw-2812	132	4	(	(	PUNCT
taxlaw-2812	132	5	2006	2006	NUM
taxlaw-2812	132	6	)	)	PUNCT
taxlaw-2812	132	7	(	(	PUNCT
taxlaw-2812	132	8	describing	describe	VERB
taxlaw-2812	132	9	the	the	DET
taxlaw-2812	132	10	phase	phase	NOUN
taxlaw-2812	132	11	-	-	PUNCT
taxlaw-2812	132	12	out	out	ADP
taxlaw-2812	132	13	formula	formula	NOUN
taxlaw-2812	132	14	)	)	PUNCT
taxlaw-2812	132	15	.	.	PUNCT
taxlaw-2812	133	1	24	24	NUM
taxlaw-2812	133	2	see	see	VERB
taxlaw-2812	133	3	book	book	NOUN
taxlaw-2812	133	4	,	,	PUNCT
taxlaw-2812	133	5	supra	supra	PROPN
taxlaw-2812	133	6	note	note	NOUN
taxlaw-2812	133	7	4	4	NUM
taxlaw-2812	133	8	,	,	PUNCT
taxlaw-2812	133	9	at	at	ADP
taxlaw-2812	133	10	362	362	NUM
taxlaw-2812	133	11	.	.	PUNCT
taxlaw-2812	133	12	182	182	NUM
taxlaw-2812	133	13	columbia	columbia	PROPN
taxlaw-2812	133	14	journal	journal	PROPN
taxlaw-2812	133	15	of	of	ADP
taxlaw-2812	133	16	tax	tax	NOUN
taxlaw-2812	133	17	law	law	NOUN
taxlaw-2812	134	1	[	[	X
taxlaw-2812	134	2	vol.3:177	vol.3:177	PROPN
taxlaw-2812	134	3	individuals	individual	NOUN
taxlaw-2812	134	4	;	;	PUNCT
taxlaw-2812	134	5	second	second	ADJ
taxlaw-2812	134	6	,	,	PUNCT
taxlaw-2812	134	7	reduced	reduce	VERB
taxlaw-2812	134	8	administrative	administrative	ADJ
taxlaw-2812	134	9	costs	cost	NOUN
taxlaw-2812	134	10	;	;	PUNCT
taxlaw-2812	134	11	third	third	ADV
taxlaw-2812	134	12	,	,	PUNCT
taxlaw-2812	134	13	reduced	reduce	VERB
taxlaw-2812	134	14	stigma	stigma	NOUN
taxlaw-2812	134	15	for	for	ADP
taxlaw-2812	134	16	program	program	NOUN
taxlaw-2812	134	17	participants	participant	NOUN
taxlaw-2812	134	18	;	;	PUNCT
taxlaw-2812	134	19	and	and	CCONJ
taxlaw-2812	134	20	fourth	fourth	X
taxlaw-2812	134	21	,	,	PUNCT
taxlaw-2812	134	22	the	the	DET
taxlaw-2812	134	23	political	political	ADJ
taxlaw-2812	134	24	advantage	advantage	NOUN
taxlaw-2812	134	25	of	of	ADP
taxlaw-2812	134	26	enshrining	enshrine	VERB
taxlaw-2812	134	27	entitlement	entitlement	NOUN
taxlaw-2812	134	28	programs	program	NOUN
taxlaw-2812	134	29	in	in	ADP
taxlaw-2812	134	30	the	the	DET
taxlaw-2812	134	31	tax	tax	NOUN
taxlaw-2812	134	32	code	code	NOUN
taxlaw-2812	134	33	,	,	PUNCT
taxlaw-2812	134	34	rather	rather	ADV
taxlaw-2812	134	35	than	than	ADP
taxlaw-2812	134	36	in	in	ADP
taxlaw-2812	134	37	highly	highly	ADV
taxlaw-2812	134	38	visible	visible	ADJ
taxlaw-2812	134	39	and	and	CCONJ
taxlaw-2812	134	40	politically	politically	ADV
taxlaw-2812	134	41	controversial	controversial	ADJ
taxlaw-2812	134	42	direct	direct	ADJ
taxlaw-2812	134	43	expenditures	expenditure	NOUN
taxlaw-2812	134	44	.	.	PUNCT
taxlaw-2812	135	1	however	however	ADV
taxlaw-2812	135	2	,	,	PUNCT
taxlaw-2812	135	3	these	these	DET
taxlaw-2812	135	4	advantages	advantage	NOUN
taxlaw-2812	135	5	are	be	AUX
taxlaw-2812	135	6	not	not	PART
taxlaw-2812	135	7	unqualified	unqualified	ADJ
taxlaw-2812	135	8	,	,	PUNCT
taxlaw-2812	135	9	and	and	CCONJ
taxlaw-2812	135	10	the	the	DET
taxlaw-2812	135	11	eitc	eitc	NOUN
taxlaw-2812	135	12	entails	entail	VERB
taxlaw-2812	135	13	significant	significant	ADJ
taxlaw-2812	135	14	disadvantages	disadvantage	NOUN
taxlaw-2812	135	15	as	as	ADV
taxlaw-2812	135	16	well	well	ADV
taxlaw-2812	135	17	.	.	PUNCT
taxlaw-2812	136	1	as	as	SCONJ
taxlaw-2812	136	2	will	will	AUX
taxlaw-2812	136	3	be	be	AUX
taxlaw-2812	136	4	detailed	detail	VERB
taxlaw-2812	136	5	below	below	ADV
taxlaw-2812	136	6	,	,	PUNCT
taxlaw-2812	136	7	these	these	DET
taxlaw-2812	136	8	disadvantages	disadvantage	NOUN
taxlaw-2812	136	9	involve	involve	VERB
taxlaw-2812	136	10	significant	significant	ADJ
taxlaw-2812	136	11	burdens	burden	NOUN
taxlaw-2812	136	12	for	for	ADP
taxlaw-2812	136	13	the	the	DET
taxlaw-2812	136	14	low	low	ADJ
taxlaw-2812	136	15	-	-	PUNCT
taxlaw-2812	136	16	income	income	NOUN
taxlaw-2812	136	17	workers	worker	NOUN
taxlaw-2812	136	18	who	who	PRON
taxlaw-2812	136	19	are	be	AUX
taxlaw-2812	136	20	expected	expect	VERB
taxlaw-2812	136	21	to	to	PART
taxlaw-2812	136	22	navigate	navigate	VERB
taxlaw-2812	136	23	the	the	DET
taxlaw-2812	136	24	eitc	eitc	PROPN
taxlaw-2812	136	25	’s	’s	PART
taxlaw-2812	136	26	byzantine	byzantine	ADJ
taxlaw-2812	136	27	eligibility	eligibility	NOUN
taxlaw-2812	136	28	apparatus	apparatus	NOUN
taxlaw-2812	136	29	with	with	ADP
taxlaw-2812	136	30	a	a	DET
taxlaw-2812	136	31	minimum	minimum	NOUN
taxlaw-2812	136	32	of	of	ADP
taxlaw-2812	136	33	legal	legal	ADJ
taxlaw-2812	136	34	assistance	assistance	NOUN
taxlaw-2812	136	35	.	.	PUNCT
taxlaw-2812	137	1	first	first	ADV
taxlaw-2812	137	2	,	,	PUNCT
taxlaw-2812	137	3	the	the	DET
taxlaw-2812	137	4	eitc	eitc	NOUN
taxlaw-2812	137	5	boasts	boast	VERB
taxlaw-2812	137	6	a	a	DET
taxlaw-2812	137	7	higher	high	ADJ
taxlaw-2812	137	8	participation	participation	NOUN
taxlaw-2812	137	9	rate	rate	NOUN
taxlaw-2812	137	10	than	than	ADP
taxlaw-2812	137	11	other	other	ADJ
taxlaw-2812	137	12	social	social	ADJ
taxlaw-2812	137	13	programs	program	NOUN
taxlaw-2812	137	14	that	that	PRON
taxlaw-2812	137	15	provide	provide	VERB
taxlaw-2812	137	16	support	support	NOUN
taxlaw-2812	137	17	for	for	ADP
taxlaw-2812	137	18	low	low	ADJ
taxlaw-2812	137	19	-	-	PUNCT
taxlaw-2812	137	20	income	income	NOUN
taxlaw-2812	137	21	families	family	NOUN
taxlaw-2812	137	22	.	.	PUNCT
taxlaw-2812	138	1	25	25	NUM
taxlaw-2812	138	2	one	one	NUM
taxlaw-2812	138	3	commentator	commentator	NOUN
taxlaw-2812	138	4	has	have	AUX
taxlaw-2812	138	5	claimed	claim	VERB
taxlaw-2812	138	6	that	that	SCONJ
taxlaw-2812	138	7	the	the	DET
taxlaw-2812	138	8	eitc	eitc	NOUN
taxlaw-2812	138	9	can	can	AUX
taxlaw-2812	138	10	boast	boast	VERB
taxlaw-2812	138	11	participation	participation	NOUN
taxlaw-2812	138	12	rates	rate	NOUN
taxlaw-2812	138	13	as	as	ADV
taxlaw-2812	138	14	high	high	ADJ
taxlaw-2812	138	15	as	as	ADP
taxlaw-2812	138	16	eighty	eighty	NUM
taxlaw-2812	138	17	-	-	PUNCT
taxlaw-2812	138	18	nine	nine	NUM
taxlaw-2812	138	19	percent	percent	NOUN
taxlaw-2812	138	20	.	.	PUNCT
taxlaw-2812	139	1	26	26	NUM
taxlaw-2812	140	1	this	this	PRON
taxlaw-2812	140	2	is	be	AUX
taxlaw-2812	140	3	higher	high	ADJ
taxlaw-2812	140	4	than	than	ADP
taxlaw-2812	140	5	comparable	comparable	ADJ
taxlaw-2812	140	6	estimates	estimate	NOUN
taxlaw-2812	140	7	for	for	ADP
taxlaw-2812	140	8	the	the	DET
taxlaw-2812	140	9	food	food	NOUN
taxlaw-2812	140	10	stamps	stamp	NOUN
taxlaw-2812	140	11	program	program	NOUN
taxlaw-2812	140	12	,	,	PUNCT
taxlaw-2812	140	13	for	for	ADP
taxlaw-2812	140	14	instance	instance	NOUN
taxlaw-2812	140	15	,	,	PUNCT
taxlaw-2812	140	16	in	in	ADP
taxlaw-2812	140	17	which	which	PRON
taxlaw-2812	140	18	participation	participation	NOUN
taxlaw-2812	140	19	is	be	AUX
taxlaw-2812	140	20	currently	currently	ADV
taxlaw-2812	140	21	estimated	estimate	VERB
taxlaw-2812	140	22	at	at	ADP
taxlaw-2812	140	23	seventy	seventy	NUM
taxlaw-2812	140	24	percent	percent	NOUN
taxlaw-2812	140	25	.	.	PUNCT
taxlaw-2812	141	1	27	27	NUM
taxlaw-2812	141	2	scholars	scholar	NOUN
taxlaw-2812	141	3	generally	generally	ADV
taxlaw-2812	141	4	attribute	attribute	VERB
taxlaw-2812	141	5	this	this	DET
taxlaw-2812	141	6	increased	increase	VERB
taxlaw-2812	141	7	participation	participation	NOUN
taxlaw-2812	141	8	rate	rate	NOUN
taxlaw-2812	141	9	to	to	ADP
taxlaw-2812	141	10	the	the	DET
taxlaw-2812	141	11	eitc	eitc	NOUN
taxlaw-2812	141	12	’s	’s	PART
taxlaw-2812	141	13	use	use	NOUN
taxlaw-2812	141	14	of	of	ADP
taxlaw-2812	141	15	self	self	NOUN
taxlaw-2812	141	16	-	-	PUNCT
taxlaw-2812	141	17	certification	certification	NOUN
taxlaw-2812	141	18	,	,	PUNCT
taxlaw-2812	141	19	which	which	PRON
taxlaw-2812	141	20	does	do	VERB
taxlaw-2812	141	21	away	away	ADV
taxlaw-2812	141	22	with	with	ADP
taxlaw-2812	141	23	timeconsuming	timeconsuming	NOUN
taxlaw-2812	141	24	and	and	CCONJ
taxlaw-2812	141	25	potentially	potentially	ADV
taxlaw-2812	141	26	humiliating	humiliating	ADJ
taxlaw-2812	141	27	visits	visit	NOUN
taxlaw-2812	141	28	to	to	ADP
taxlaw-2812	141	29	welfare	welfare	NOUN
taxlaw-2812	141	30	offices	office	NOUN
taxlaw-2812	141	31	.	.	PUNCT
taxlaw-2812	142	1	28	28	NUM
taxlaw-2812	143	1	and	and	CCONJ
taxlaw-2812	143	2	,	,	PUNCT
taxlaw-2812	143	3	indeed	indeed	ADV
taxlaw-2812	143	4	,	,	PUNCT
taxlaw-2812	143	5	for	for	ADP
taxlaw-2812	143	6	many	many	ADJ
taxlaw-2812	143	7	eitc	eitc	ADJ
taxlaw-2812	143	8	proponents	proponent	NOUN
taxlaw-2812	143	9	,	,	PUNCT
taxlaw-2812	143	10	the	the	DET
taxlaw-2812	143	11	eitc	eitc	PROPN
taxlaw-2812	143	12	’s	’s	PART
taxlaw-2812	143	13	high	high	ADJ
taxlaw-2812	143	14	levels	level	NOUN
taxlaw-2812	143	15	of	of	ADP
taxlaw-2812	143	16	participation	participation	NOUN
taxlaw-2812	143	17	are	be	AUX
taxlaw-2812	143	18	among	among	ADP
taxlaw-2812	143	19	the	the	DET
taxlaw-2812	143	20	program	program	NOUN
taxlaw-2812	143	21	’s	’s	PART
taxlaw-2812	143	22	most	most	ADV
taxlaw-2812	143	23	valuable	valuable	ADJ
taxlaw-2812	143	24	features	feature	NOUN
taxlaw-2812	143	25	.	.	PUNCT
taxlaw-2812	144	1	29	29	NUM
taxlaw-2812	144	2	however	however	ADV
taxlaw-2812	144	3	,	,	PUNCT
taxlaw-2812	144	4	it	it	PRON
taxlaw-2812	144	5	should	should	AUX
taxlaw-2812	144	6	be	be	AUX
taxlaw-2812	144	7	noted	note	VERB
taxlaw-2812	144	8	that	that	SCONJ
taxlaw-2812	144	9	there	there	PRON
taxlaw-2812	144	10	is	be	VERB
taxlaw-2812	144	11	a	a	DET
taxlaw-2812	144	12	lack	lack	NOUN
taxlaw-2812	144	13	of	of	ADP
taxlaw-2812	144	14	empirical	empirical	ADJ
taxlaw-2812	144	15	work	work	NOUN
taxlaw-2812	144	16	definitively	definitively	ADV
taxlaw-2812	144	17	connecting	connect	VERB
taxlaw-2812	144	18	the	the	DET
taxlaw-2812	144	19	eitc	eitc	NOUN
taxlaw-2812	144	20	’s	’s	PART
taxlaw-2812	144	21	pre	pre	ADJ
taxlaw-2812	144	22	-	-	ADJ
taxlaw-2812	144	23	certification	certification	ADJ
taxlaw-2812	144	24	regime	regime	NOUN
taxlaw-2812	144	25	to	to	ADP
taxlaw-2812	144	26	its	its	PRON
taxlaw-2812	144	27	participation	participation	NOUN
taxlaw-2812	144	28	rate	rate	NOUN
taxlaw-2812	144	29	:	:	PUNCT
taxlaw-2812	144	30	it	it	PRON
taxlaw-2812	144	31	is	be	AUX
taxlaw-2812	144	32	possible	possible	ADJ
taxlaw-2812	144	33	,	,	PUNCT
taxlaw-2812	144	34	for	for	ADP
taxlaw-2812	144	35	instance	instance	NOUN
taxlaw-2812	144	36	,	,	PUNCT
taxlaw-2812	144	37	that	that	SCONJ
taxlaw-2812	144	38	the	the	DET
taxlaw-2812	144	39	eitc	eitc	NOUN
taxlaw-2812	144	40	enjoys	enjoy	VERB
taxlaw-2812	144	41	high	high	ADJ
taxlaw-2812	144	42	levels	level	NOUN
taxlaw-2812	144	43	of	of	ADP
taxlaw-2812	144	44	participation	participation	NOUN
taxlaw-2812	144	45	because	because	SCONJ
taxlaw-2812	144	46	it	it	PRON
taxlaw-2812	144	47	targets	target	VERB
taxlaw-2812	144	48	low	low	ADJ
taxlaw-2812	144	49	-	-	PUNCT
taxlaw-2812	144	50	income	income	NOUN
taxlaw-2812	144	51	workers	worker	NOUN
taxlaw-2812	144	52	,	,	PUNCT
taxlaw-2812	144	53	who	who	PRON
taxlaw-2812	144	54	may	may	AUX
taxlaw-2812	144	55	be	be	AUX
taxlaw-2812	144	56	more	more	ADV
taxlaw-2812	144	57	likely	likely	ADJ
taxlaw-2812	144	58	to	to	PART
taxlaw-2812	144	59	have	have	VERB
taxlaw-2812	144	60	the	the	DET
taxlaw-2812	144	61	skills	skill	NOUN
taxlaw-2812	144	62	and	and	CCONJ
taxlaw-2812	144	63	initiative	initiative	NOUN
taxlaw-2812	144	64	to	to	PART
taxlaw-2812	144	65	apply	apply	VERB
taxlaw-2812	144	66	for	for	ADP
taxlaw-2812	144	67	benefits	benefit	NOUN
taxlaw-2812	144	68	than	than	SCONJ
taxlaw-2812	144	69	do	do	VERB
taxlaw-2812	144	70	those	those	PRON
taxlaw-2812	144	71	who	who	PRON
taxlaw-2812	144	72	are	be	AUX
taxlaw-2812	144	73	both	both	PRON
taxlaw-2812	144	74	destitute	destitute	ADJ
taxlaw-2812	144	75	and	and	CCONJ
taxlaw-2812	144	76	unemployed	unemployed	ADJ
taxlaw-2812	144	77	.	.	PUNCT
taxlaw-2812	145	1	30	30	NUM
taxlaw-2812	145	2	second	second	ADJ
taxlaw-2812	145	3	,	,	PUNCT
taxlaw-2812	145	4	another	another	DET
taxlaw-2812	145	5	putative	putative	ADJ
taxlaw-2812	145	6	advantage	advantage	NOUN
taxlaw-2812	145	7	of	of	ADP
taxlaw-2812	145	8	self	self	NOUN
taxlaw-2812	145	9	-	-	PUNCT
taxlaw-2812	145	10	certification	certification	NOUN
taxlaw-2812	145	11	is	be	AUX
taxlaw-2812	145	12	the	the	DET
taxlaw-2812	145	13	eitc	eitc	PROPN
taxlaw-2812	145	14	’s	’s	PART
taxlaw-2812	145	15	relatively	relatively	ADV
taxlaw-2812	145	16	low	low	ADJ
taxlaw-2812	145	17	administrative	administrative	ADJ
taxlaw-2812	145	18	costs	cost	NOUN
taxlaw-2812	145	19	when	when	SCONJ
taxlaw-2812	145	20	compared	compare	VERB
taxlaw-2812	145	21	to	to	ADP
taxlaw-2812	145	22	traditional	traditional	ADJ
taxlaw-2812	145	23	welfare	welfare	NOUN
taxlaw-2812	145	24	programs	program	NOUN
taxlaw-2812	145	25	,	,	PUNCT
taxlaw-2812	145	26	which	which	PRON
taxlaw-2812	145	27	typically	typically	ADV
taxlaw-2812	145	28	require	require	VERB
taxlaw-2812	145	29	that	that	SCONJ
taxlaw-2812	145	30	potential	potential	ADJ
taxlaw-2812	145	31	recipients	recipient	NOUN
taxlaw-2812	145	32	be	be	VERB
taxlaw-2812	145	33	pre	pre	ADJ
taxlaw-2812	145	34	-	-	ADJ
taxlaw-2812	145	35	certified	certified	ADJ
taxlaw-2812	145	36	prior	prior	ADV
taxlaw-2812	145	37	to	to	ADP
taxlaw-2812	145	38	the	the	DET
taxlaw-2812	145	39	disbursement	disbursement	NOUN
taxlaw-2812	145	40	of	of	ADP
taxlaw-2812	145	41	benefits	benefit	NOUN
taxlaw-2812	145	42	.	.	PUNCT
taxlaw-2812	146	1	31	31	NUM
taxlaw-2812	146	2	pre	pre	ADJ
taxlaw-2812	146	3	-	-	NOUN
taxlaw-2812	146	4	certification	certification	NOUN
taxlaw-2812	146	5	requires	require	VERB
taxlaw-2812	146	6	the	the	DET
taxlaw-2812	146	7	programs	program	NOUN
taxlaw-2812	146	8	’	'	PUNCT
taxlaw-2812	146	9	administering	administer	VERB
taxlaw-2812	146	10	agencies	agency	NOUN
taxlaw-2812	146	11	to	to	PART
taxlaw-2812	146	12	employ	employ	VERB
taxlaw-2812	146	13	a	a	DET
taxlaw-2812	146	14	large	large	ADJ
taxlaw-2812	146	15	number	number	NOUN
taxlaw-2812	146	16	of	of	ADP
taxlaw-2812	146	17	street	street	NOUN
taxlaw-2812	146	18	-	-	PUNCT
taxlaw-2812	146	19	level	level	NOUN
taxlaw-2812	146	20	intake	intake	NOUN
taxlaw-2812	146	21	workers	worker	NOUN
taxlaw-2812	146	22	in	in	ADP
taxlaw-2812	146	23	field	field	NOUN
taxlaw-2812	146	24	offices	office	NOUN
taxlaw-2812	146	25	around	around	ADP
taxlaw-2812	146	26	the	the	DET
taxlaw-2812	146	27	country	country	NOUN
taxlaw-2812	146	28	.	.	PUNCT
taxlaw-2812	147	1	potential	potential	ADJ
taxlaw-2812	147	2	recipients	recipient	NOUN
taxlaw-2812	147	3	typically	typically	ADV
taxlaw-2812	147	4	must	must	AUX
taxlaw-2812	147	5	meet	meet	VERB
taxlaw-2812	147	6	with	with	ADP
taxlaw-2812	147	7	these	these	DET
taxlaw-2812	147	8	intake	intake	ADJ
taxlaw-2812	147	9	officials	official	NOUN
taxlaw-2812	147	10	multiple	multiple	ADJ
taxlaw-2812	147	11	times	time	NOUN
taxlaw-2812	147	12	prior	prior	ADV
taxlaw-2812	147	13	to	to	ADP
taxlaw-2812	147	14	certification	certification	NOUN
taxlaw-2812	147	15	,	,	PUNCT
taxlaw-2812	147	16	and	and	CCONJ
taxlaw-2812	147	17	then	then	ADV
taxlaw-2812	147	18	often	often	ADV
taxlaw-2812	147	19	have	have	VERB
taxlaw-2812	147	20	annual	annual	ADJ
taxlaw-2812	147	21	meetings	meeting	NOUN
taxlaw-2812	147	22	for	for	ADP
taxlaw-2812	147	23	recertification	recertification	NOUN
taxlaw-2812	147	24	.	.	PUNCT
taxlaw-2812	148	1	32	32	NUM
taxlaw-2812	149	1	this	this	PRON
taxlaw-2812	149	2	stands	stand	VERB
taxlaw-2812	149	3	in	in	ADP
taxlaw-2812	149	4	contrast	contrast	NOUN
taxlaw-2812	149	5	with	with	ADP
taxlaw-2812	149	6	the	the	DET
taxlaw-2812	149	7	self	self	NOUN
taxlaw-2812	149	8	-	-	PUNCT
taxlaw-2812	149	9	certification	certification	NOUN
taxlaw-2812	149	10	process	process	NOUN
taxlaw-2812	149	11	by	by	ADP
taxlaw-2812	149	12	which	which	PRON
taxlaw-2812	149	13	eligible	eligible	ADJ
taxlaw-2812	149	14	individuals	individual	NOUN
taxlaw-2812	149	15	claim	claim	VERB
taxlaw-2812	149	16	the	the	DET
taxlaw-2812	149	17	eitc	eitc	NOUN
taxlaw-2812	149	18	on	on	ADP
taxlaw-2812	149	19	their	their	PRON
taxlaw-2812	149	20	tax	tax	NOUN
taxlaw-2812	149	21	returns	return	NOUN
taxlaw-2812	149	22	.	.	PUNCT
taxlaw-2812	150	1	the	the	DET
taxlaw-2812	150	2	result	result	NOUN
taxlaw-2812	150	3	is	be	AUX
taxlaw-2812	150	4	that	that	SCONJ
taxlaw-2812	150	5	the	the	DET
taxlaw-2812	150	6	eitc	eitc	NOUN
taxlaw-2812	150	7	is	be	AUX
taxlaw-2812	150	8	administered	administer	VERB
taxlaw-2812	150	9	at	at	ADP
taxlaw-2812	150	10	a	a	DET
taxlaw-2812	150	11	dramatically	dramatically	ADV
taxlaw-2812	150	12	lower	low	ADJ
taxlaw-2812	150	13	overall	overall	ADJ
taxlaw-2812	150	14	cost	cost	NOUN
taxlaw-2812	150	15	than	than	ADP
taxlaw-2812	150	16	traditional	traditional	ADJ
taxlaw-2812	150	17	welfare	welfare	NOUN
taxlaw-2812	150	18	programs	program	NOUN
taxlaw-2812	150	19	.	.	PUNCT
taxlaw-2812	151	1	scholars	scholar	NOUN
taxlaw-2812	151	2	have	have	AUX
taxlaw-2812	151	3	estimated	estimate	VERB
taxlaw-2812	151	4	that	that	SCONJ
taxlaw-2812	151	5	the	the	DET
taxlaw-2812	151	6	irs	irs	PROPN
taxlaw-2812	151	7	is	be	AUX
taxlaw-2812	151	8	able	able	ADJ
taxlaw-2812	151	9	to	to	PART
taxlaw-2812	151	10	25	25	NUM
taxlaw-2812	151	11	see	see	VERB
taxlaw-2812	151	12	,	,	PUNCT
taxlaw-2812	151	13	e.g.	e.g.	ADV
taxlaw-2812	151	14	,	,	PUNCT
taxlaw-2812	152	1	jeffrey	jeffrey	PROPN
taxlaw-2812	152	2	b.	b.	PROPN
taxlaw-2812	152	3	liebman	liebman	PROPN
taxlaw-2812	152	4	,	,	PUNCT
taxlaw-2812	152	5	who	who	PRON
taxlaw-2812	152	6	are	be	AUX
taxlaw-2812	152	7	the	the	DET
taxlaw-2812	152	8	ineligible	ineligible	ADJ
taxlaw-2812	152	9	eitc	eitc	NOUN
taxlaw-2812	152	10	recipients	recipient	NOUN
taxlaw-2812	152	11	?	?	PUNCT
taxlaw-2812	152	12	,	,	PUNCT
taxlaw-2812	152	13	4	4	NUM
taxlaw-2812	152	14	nat	nat	NOUN
taxlaw-2812	152	15	.	.	PUNCT
taxlaw-2812	153	1	tax	tax	PROPN
taxlaw-2812	153	2	j.	j.	PROPN
taxlaw-2812	153	3	1165	1165	NUM
taxlaw-2812	153	4	,	,	PUNCT
taxlaw-2812	153	5	1183	1183	NUM
taxlaw-2812	153	6	n.34	n.34	PROPN
taxlaw-2812	153	7	(	(	PUNCT
taxlaw-2812	153	8	2000	2000	NUM
taxlaw-2812	153	9	)	)	PUNCT
taxlaw-2812	153	10	.	.	PUNCT
taxlaw-2812	154	1	26	26	NUM
taxlaw-2812	154	2	ventry	ventry	NOUN
taxlaw-2812	154	3	,	,	PUNCT
taxlaw-2812	154	4	supra	supra	PROPN
taxlaw-2812	154	5	note	note	PROPN
taxlaw-2812	154	6	11	11	NUM
taxlaw-2812	154	7	,	,	PUNCT
taxlaw-2812	154	8	at	at	ADP
taxlaw-2812	154	9	1265	1265	NUM
taxlaw-2812	154	10	.	.	PUNCT
taxlaw-2812	155	1	27	27	NUM
taxlaw-2812	155	2	see	see	VERB
taxlaw-2812	155	3	i	i	PROPN
taxlaw-2812	155	4	d.	d.	PROPN
taxlaw-2812	155	5	28	28	NUM
taxlaw-2812	155	6	see	see	VERB
taxlaw-2812	155	7	,	,	PUNCT
taxlaw-2812	155	8	e.g.	e.g.	ADV
taxlaw-2812	155	9	,	,	PUNCT
taxlaw-2812	155	10	david	david	PROPN
taxlaw-2812	155	11	a.	a.	PROPN
taxlaw-2812	155	12	weisbach	weisbach	PROPN
taxlaw-2812	155	13	&	&	CCONJ
taxlaw-2812	155	14	jacob	jacob	PROPN
taxlaw-2812	155	15	nussim	nussim	PROPN
taxlaw-2812	155	16	,	,	PUNCT
taxlaw-2812	155	17	the	the	DET
taxlaw-2812	155	18	integration	integration	NOUN
taxlaw-2812	155	19	of	of	ADP
taxlaw-2812	155	20	tax	tax	NOUN
taxlaw-2812	155	21	and	and	CCONJ
taxlaw-2812	155	22	spending	spending	NOUN
taxlaw-2812	155	23	programs	program	NOUN
taxlaw-2812	155	24	,	,	PUNCT
taxlaw-2812	155	25	113	113	NUM
taxlaw-2812	155	26	yale	yale	PROPN
taxlaw-2812	155	27	l.j	l.j	PROPN
taxlaw-2812	155	28	.	.	PROPN
taxlaw-2812	155	29	955	955	NUM
taxlaw-2812	155	30	,	,	PUNCT
taxlaw-2812	155	31	1010	1010	NUM
taxlaw-2812	155	32	(	(	PUNCT
taxlaw-2812	155	33	2004	2004	NUM
taxlaw-2812	155	34	)	)	PUNCT
taxlaw-2812	155	35	(	(	PUNCT
taxlaw-2812	155	36	“	"	PUNCT
taxlaw-2812	155	37	the	the	DET
taxlaw-2812	155	38	eitc	eitc	NOUN
taxlaw-2812	155	39	has	have	VERB
taxlaw-2812	155	40	a	a	DET
taxlaw-2812	155	41	high	high	ADJ
taxlaw-2812	155	42	participation	participation	NOUN
taxlaw-2812	155	43	rate	rate	NOUN
taxlaw-2812	155	44	but	but	CCONJ
taxlaw-2812	155	45	also	also	ADV
taxlaw-2812	155	46	a	a	DET
taxlaw-2812	155	47	high	high	ADJ
taxlaw-2812	155	48	overpayment	overpayment	ADJ
taxlaw-2812	155	49	rate	rate	NOUN
taxlaw-2812	155	50	.	.	PUNCT
taxlaw-2812	156	1	these	these	DET
taxlaw-2812	156	2	facts	fact	NOUN
taxlaw-2812	156	3	are	be	AUX
taxlaw-2812	156	4	likely	likely	ADJ
taxlaw-2812	156	5	due	due	ADP
taxlaw-2812	156	6	to	to	ADP
taxlaw-2812	156	7	the	the	DET
taxlaw-2812	156	8	lack	lack	NOUN
taxlaw-2812	156	9	of	of	ADP
taxlaw-2812	156	10	a	a	DET
taxlaw-2812	156	11	precertification	precertification	NOUN
taxlaw-2812	156	12	process	process	NOUN
taxlaw-2812	156	13	.	.	PUNCT
taxlaw-2812	156	14	”	"	PUNCT
taxlaw-2812	156	15	)	)	PUNCT
taxlaw-2812	156	16	.	.	PUNCT
taxlaw-2812	157	1	29	29	NUM
taxlaw-2812	157	2	see	see	VERB
taxlaw-2812	157	3	zelenak	zelenak	NOUN
taxlaw-2812	157	4	,	,	PUNCT
taxlaw-2812	157	5	supra	supra	PROPN
taxlaw-2812	157	6	note	note	PROPN
taxlaw-2812	157	7	19	19	NUM
taxlaw-2812	157	8	,	,	PUNCT
taxlaw-2812	157	9	at	at	ADP
taxlaw-2812	157	10	1915	1915	NUM
taxlaw-2812	157	11	.	.	PUNCT
taxlaw-2812	158	1	30	30	NUM
taxlaw-2812	159	1	however	however	ADV
taxlaw-2812	159	2	,	,	PUNCT
taxlaw-2812	159	3	tanf	tanf	PROPN
taxlaw-2812	159	4	also	also	ADV
taxlaw-2812	159	5	includes	include	VERB
taxlaw-2812	159	6	work	work	NOUN
taxlaw-2812	159	7	conditions	condition	NOUN
taxlaw-2812	159	8	,	,	PUNCT
taxlaw-2812	159	9	suggesting	suggest	VERB
taxlaw-2812	159	10	that	that	SCONJ
taxlaw-2812	159	11	the	the	DET
taxlaw-2812	159	12	eitc	eitc	PROPN
taxlaw-2812	159	13	’s	’s	PART
taxlaw-2812	159	14	work	work	NOUN
taxlaw-2812	159	15	condition	condition	NOUN
taxlaw-2812	159	16	alone	alone	ADV
taxlaw-2812	159	17	can	can	AUX
taxlaw-2812	159	18	not	not	PART
taxlaw-2812	159	19	explain	explain	VERB
taxlaw-2812	159	20	its	its	PRON
taxlaw-2812	159	21	high	high	ADJ
taxlaw-2812	159	22	participation	participation	NOUN
taxlaw-2812	159	23	rates	rate	NOUN
taxlaw-2812	159	24	.	.	PUNCT
taxlaw-2812	160	1	see	see	VERB
taxlaw-2812	160	2	noah	noah	PROPN
taxlaw-2812	160	3	d.	d.	PROPN
taxlaw-2812	160	4	zatz	zatz	PROPN
taxlaw-2812	160	5	,	,	PUNCT
taxlaw-2812	160	6	what	what	DET
taxlaw-2812	160	7	welfare	welfare	NOUN
taxlaw-2812	160	8	requires	require	VERB
taxlaw-2812	160	9	from	from	ADP
taxlaw-2812	160	10	work	work	NOUN
taxlaw-2812	160	11	,	,	PUNCT
taxlaw-2812	160	12	54	54	NUM
taxlaw-2812	160	13	ucla	ucla	PROPN
taxlaw-2812	160	14	l.	l.	PROPN
taxlaw-2812	160	15	rev	rev	PROPN
taxlaw-2812	160	16	.	.	PROPN
taxlaw-2812	160	17	373	373	NUM
taxlaw-2812	160	18	,	,	PUNCT
taxlaw-2812	160	19	376	376	NUM
taxlaw-2812	160	20	(	(	PUNCT
taxlaw-2812	160	21	2006	2006	NUM
taxlaw-2812	160	22	)	)	PUNCT
taxlaw-2812	160	23	(	(	PUNCT
taxlaw-2812	160	24	describing	describe	VERB
taxlaw-2812	160	25	tanf	tanf	PROPN
taxlaw-2812	160	26	’s	’s	PART
taxlaw-2812	160	27	work	work	NOUN
taxlaw-2812	160	28	requirements	requirement	NOUN
taxlaw-2812	160	29	)	)	PUNCT
taxlaw-2812	160	30	.	.	PUNCT
taxlaw-2812	161	1	31	31	NUM
taxlaw-2812	161	2	see	see	NOUN
taxlaw-2812	161	3	alstott	alstott	NOUN
taxlaw-2812	161	4	,	,	PUNCT
taxlaw-2812	161	5	supra	supra	PROPN
taxlaw-2812	161	6	note	note	NOUN
taxlaw-2812	161	7	3	3	NUM
taxlaw-2812	161	8	,	,	PUNCT
taxlaw-2812	161	9	at	at	ADP
taxlaw-2812	161	10	534	534	NUM
taxlaw-2812	161	11	(	(	PUNCT
taxlaw-2812	161	12	noting	note	VERB
taxlaw-2812	161	13	that	that	SCONJ
taxlaw-2812	161	14	advocates	advocate	NOUN
taxlaw-2812	161	15	have	have	AUX
taxlaw-2812	161	16	argued	argue	VERB
taxlaw-2812	161	17	that	that	SCONJ
taxlaw-2812	161	18	“	"	PUNCT
taxlaw-2812	161	19	because	because	SCONJ
taxlaw-2812	161	20	the	the	DET
taxlaw-2812	161	21	eitc	eitc	NOUN
taxlaw-2812	161	22	is	be	AUX
taxlaw-2812	161	23	part	part	NOUN
taxlaw-2812	161	24	of	of	ADP
taxlaw-2812	161	25	the	the	DET
taxlaw-2812	161	26	federal	federal	ADJ
taxlaw-2812	161	27	tax	tax	NOUN
taxlaw-2812	161	28	system	system	NOUN
taxlaw-2812	161	29	,	,	PUNCT
taxlaw-2812	161	30	it	it	PRON
taxlaw-2812	161	31	is	be	AUX
taxlaw-2812	161	32	simpler	simple	ADJ
taxlaw-2812	161	33	and	and	CCONJ
taxlaw-2812	161	34	cheaper	cheap	ADJ
taxlaw-2812	161	35	to	to	PART
taxlaw-2812	161	36	administer	administer	VERB
taxlaw-2812	161	37	than	than	ADP
taxlaw-2812	161	38	programs	program	NOUN
taxlaw-2812	161	39	run	run	VERB
taxlaw-2812	161	40	by	by	ADP
taxlaw-2812	161	41	the	the	DET
taxlaw-2812	161	42	welfare	welfare	NOUN
taxlaw-2812	161	43	bureaucracy	bureaucracy	NOUN
taxlaw-2812	161	44	.	.	PUNCT
taxlaw-2812	161	45	.	.	PUNCT
taxlaw-2812	161	46	.	.	PUNCT
taxlaw-2812	161	47	.	.	PUNCT
taxlaw-2812	161	48	”	"	PUNCT
taxlaw-2812	161	49	)	)	PUNCT
taxlaw-2812	161	50	.	.	PUNCT
taxlaw-2812	162	1	32	32	NUM
taxlaw-2812	162	2	see	see	VERB
taxlaw-2812	162	3	janet	janet	PROPN
taxlaw-2812	162	4	holtzblatt	holtzblatt	NOUN
taxlaw-2812	162	5	,	,	PUNCT
taxlaw-2812	162	6	choosing	choose	VERB
taxlaw-2812	162	7	between	between	ADP
taxlaw-2812	162	8	refundable	refundable	ADJ
taxlaw-2812	162	9	tax	tax	NOUN
taxlaw-2812	162	10	credits	credit	NOUN
taxlaw-2812	162	11	and	and	CCONJ
taxlaw-2812	162	12	spending	spending	NOUN
taxlaw-2812	162	13	programs	program	NOUN
taxlaw-2812	162	14	,	,	PUNCT
taxlaw-2812	162	15	93	93	NUM
taxlaw-2812	162	16	proc	proc	NOUN
taxlaw-2812	162	17	.	.	PUNCT
taxlaw-2812	163	1	ann	ann	PROPN
taxlaw-2812	163	2	.	.	PUNCT
taxlaw-2812	163	3	conf	conf	PROPN
taxlaw-2812	163	4	.	.	PUNCT
taxlaw-2812	164	1	on	on	ADP
taxlaw-2812	164	2	tax’n	tax’n	NUM
taxlaw-2812	164	3	116	116	NUM
taxlaw-2812	164	4	,	,	PUNCT
taxlaw-2812	164	5	119	119	NUM
taxlaw-2812	164	6	(	(	PUNCT
taxlaw-2812	164	7	2000	2000	NUM
taxlaw-2812	164	8	)	)	PUNCT
taxlaw-2812	164	9	(	(	PUNCT
taxlaw-2812	164	10	“	"	PUNCT
taxlaw-2812	164	11	almost	almost	ADV
taxlaw-2812	164	12	all	all	PRON
taxlaw-2812	164	13	food	food	NOUN
taxlaw-2812	164	14	stamp	stamp	NOUN
taxlaw-2812	164	15	applicants	applicant	NOUN
taxlaw-2812	164	16	must	must	AUX
taxlaw-2812	164	17	visit	visit	VERB
taxlaw-2812	164	18	a	a	DET
taxlaw-2812	164	19	state	state	NOUN
taxlaw-2812	164	20	office	office	NOUN
taxlaw-2812	164	21	in	in	ADP
taxlaw-2812	164	22	person	person	NOUN
taxlaw-2812	164	23	during	during	ADP
taxlaw-2812	164	24	regular	regular	ADJ
taxlaw-2812	164	25	business	business	NOUN
taxlaw-2812	164	26	hours	hour	NOUN
taxlaw-2812	164	27	to	to	PART
taxlaw-2812	164	28	apply	apply	VERB
taxlaw-2812	164	29	for	for	ADP
taxlaw-2812	164	30	benefits	benefit	NOUN
taxlaw-2812	164	31	.	.	PUNCT
taxlaw-2812	165	1	further	far	ADV
taxlaw-2812	165	2	,	,	PUNCT
taxlaw-2812	165	3	all	all	DET
taxlaw-2812	165	4	claimants	claimant	NOUN
taxlaw-2812	165	5	must	must	AUX
taxlaw-2812	165	6	complete	complete	VERB
taxlaw-2812	165	7	a	a	DET
taxlaw-2812	165	8	lengthy	lengthy	ADJ
taxlaw-2812	165	9	application	application	NOUN
taxlaw-2812	165	10	.	.	PUNCT
taxlaw-2812	165	11	.	.	PUNCT
taxlaw-2812	165	12	.	.	PUNCT
taxlaw-2812	166	1	and	and	CCONJ
taxlaw-2812	166	2	provide	provide	VERB
taxlaw-2812	166	3	extensive	extensive	ADJ
taxlaw-2812	166	4	documentation	documentation	NOUN
taxlaw-2812	166	5	to	to	PART
taxlaw-2812	166	6	support	support	VERB
taxlaw-2812	166	7	the	the	DET
taxlaw-2812	166	8	claim	claim	NOUN
taxlaw-2812	166	9	.	.	PUNCT
taxlaw-2812	167	1	over	over	ADP
taxlaw-2812	167	2	40	40	NUM
taxlaw-2812	167	3	%	%	NOUN
taxlaw-2812	167	4	of	of	ADP
taxlaw-2812	167	5	food	food	NOUN
taxlaw-2812	167	6	stamp	stamp	NOUN
taxlaw-2812	167	7	applicants	applicant	NOUN
taxlaw-2812	167	8	make	make	VERB
taxlaw-2812	167	9	two	two	NUM
taxlaw-2812	167	10	or	or	CCONJ
taxlaw-2812	167	11	more	more	ADJ
taxlaw-2812	167	12	trips	trip	NOUN
taxlaw-2812	167	13	to	to	ADP
taxlaw-2812	167	14	the	the	DET
taxlaw-2812	167	15	state	state	NOUN
taxlaw-2812	167	16	office	office	NOUN
taxlaw-2812	167	17	to	to	PART
taxlaw-2812	167	18	complete	complete	VERB
taxlaw-2812	167	19	the	the	DET
taxlaw-2812	167	20	initial	initial	ADJ
taxlaw-2812	167	21	application	application	NOUN
taxlaw-2812	167	22	process	process	NOUN
taxlaw-2812	167	23	.	.	PUNCT
taxlaw-2812	167	24	”	"	PUNCT
taxlaw-2812	168	1	)	)	PUNCT
taxlaw-2812	168	2	2012	2012	NUM
taxlaw-2812	168	3	]	]	PUNCT
taxlaw-2812	169	1	the	the	DET
taxlaw-2812	169	2	eitc	eitc	ADJ
taxlaw-2812	169	3	,	,	PUNCT
taxlaw-2812	169	4	low	low	ADJ
taxlaw-2812	169	5	-	-	PUNCT
taxlaw-2812	169	6	income	income	NOUN
taxlaw-2812	169	7	workers	worker	NOUN
taxlaw-2812	169	8	,	,	PUNCT
taxlaw-2812	169	9	&	&	CCONJ
taxlaw-2812	169	10	the	the	DET
taxlaw-2812	169	11	legal	legal	ADJ
taxlaw-2812	169	12	aid	aid	NOUN
taxlaw-2812	169	13	community	community	NOUN
taxlaw-2812	169	14	183	183	NUM
taxlaw-2812	169	15	administer	administer	NOUN
taxlaw-2812	169	16	the	the	DET
taxlaw-2812	169	17	eitc	eitc	NOUN
taxlaw-2812	169	18	at	at	ADP
taxlaw-2812	169	19	a	a	DET
taxlaw-2812	169	20	total	total	ADJ
taxlaw-2812	169	21	cost	cost	NOUN
taxlaw-2812	169	22	that	that	PRON
taxlaw-2812	169	23	is	be	AUX
taxlaw-2812	169	24	1	1	NUM
taxlaw-2812	169	25	-	-	SYM
taxlaw-2812	169	26	2	2	NUM
taxlaw-2812	169	27	%	%	NOUN
taxlaw-2812	169	28	of	of	ADP
taxlaw-2812	169	29	benefits	benefit	NOUN
taxlaw-2812	169	30	paid	pay	VERB
taxlaw-2812	169	31	out	out	ADP
taxlaw-2812	169	32	.	.	PUNCT
taxlaw-2812	170	1	33	33	NUM
taxlaw-2812	170	2	this	this	PRON
taxlaw-2812	170	3	is	be	AUX
taxlaw-2812	170	4	substantially	substantially	ADV
taxlaw-2812	170	5	less	less	ADJ
taxlaw-2812	170	6	than	than	ADP
taxlaw-2812	170	7	the	the	DET
taxlaw-2812	170	8	rate	rate	NOUN
taxlaw-2812	170	9	for	for	ADP
taxlaw-2812	170	10	tanf	tanf	PROPN
taxlaw-2812	170	11	,	,	PUNCT
taxlaw-2812	170	12	which	which	PRON
taxlaw-2812	170	13	is	be	AUX
taxlaw-2812	170	14	currently	currently	ADV
taxlaw-2812	170	15	at	at	ADP
taxlaw-2812	170	16	ten	ten	NUM
taxlaw-2812	170	17	percent	percent	NOUN
taxlaw-2812	170	18	of	of	ADP
taxlaw-2812	170	19	benefits	benefit	NOUN
taxlaw-2812	170	20	paid	pay	VERB
taxlaw-2812	170	21	,	,	PUNCT
taxlaw-2812	170	22	or	or	CCONJ
taxlaw-2812	170	23	the	the	DET
taxlaw-2812	170	24	food	food	NOUN
taxlaw-2812	170	25	stamps	stamp	NOUN
taxlaw-2812	170	26	program	program	NOUN
taxlaw-2812	170	27	,	,	PUNCT
taxlaw-2812	170	28	which	which	PRON
taxlaw-2812	170	29	is	be	AUX
taxlaw-2812	170	30	estimated	estimate	VERB
taxlaw-2812	170	31	to	to	PART
taxlaw-2812	170	32	devote	devote	VERB
taxlaw-2812	170	33	roughly	roughly	ADV
taxlaw-2812	170	34	20	20	NUM
taxlaw-2812	170	35	-	-	SYM
taxlaw-2812	170	36	25	25	NUM
taxlaw-2812	170	37	%	%	NOUN
taxlaw-2812	170	38	of	of	ADP
taxlaw-2812	170	39	its	its	PRON
taxlaw-2812	170	40	budget	budget	NOUN
taxlaw-2812	170	41	to	to	ADP
taxlaw-2812	170	42	administration	administration	NOUN
taxlaw-2812	170	43	.	.	PUNCT
taxlaw-2812	171	1	34	34	NUM
taxlaw-2812	171	2	third	third	ADJ
taxlaw-2812	171	3	,	,	PUNCT
taxlaw-2812	171	4	the	the	DET
taxlaw-2812	171	5	eitc	eitc	NOUN
taxlaw-2812	171	6	’s	’s	PART
taxlaw-2812	171	7	pre	pre	ADJ
taxlaw-2812	171	8	-	-	ADJ
taxlaw-2812	171	9	certification	certification	ADJ
taxlaw-2812	171	10	regime	regime	NOUN
taxlaw-2812	171	11	may	may	AUX
taxlaw-2812	171	12	reduce	reduce	VERB
taxlaw-2812	171	13	the	the	DET
taxlaw-2812	171	14	social	social	ADJ
taxlaw-2812	171	15	stigma	stigma	NOUN
taxlaw-2812	171	16	associated	associate	VERB
taxlaw-2812	171	17	with	with	ADP
taxlaw-2812	171	18	traditional	traditional	ADJ
taxlaw-2812	171	19	direct	direct	ADJ
taxlaw-2812	171	20	spending	spending	NOUN
taxlaw-2812	171	21	welfare	welfare	NOUN
taxlaw-2812	171	22	programs	program	NOUN
taxlaw-2812	171	23	,	,	PUNCT
taxlaw-2812	171	24	which	which	PRON
taxlaw-2812	171	25	require	require	VERB
taxlaw-2812	171	26	beneficiaries	beneficiary	NOUN
taxlaw-2812	171	27	to	to	PART
taxlaw-2812	171	28	engage	engage	VERB
taxlaw-2812	171	29	in	in	ADP
taxlaw-2812	171	30	routine	routine	ADJ
taxlaw-2812	171	31	visits	visit	NOUN
taxlaw-2812	171	32	to	to	ADP
taxlaw-2812	171	33	welfare	welfare	NOUN
taxlaw-2812	171	34	offices	office	NOUN
taxlaw-2812	171	35	for	for	ADP
taxlaw-2812	171	36	face	face	NOUN
taxlaw-2812	171	37	-	-	PUNCT
taxlaw-2812	171	38	to	to	ADP
taxlaw-2812	171	39	-	-	PUNCT
taxlaw-2812	171	40	face	face	NOUN
taxlaw-2812	171	41	eligibility	eligibility	NOUN
taxlaw-2812	171	42	interviews	interview	NOUN
taxlaw-2812	171	43	.	.	PUNCT
taxlaw-2812	172	1	35	35	NUM
taxlaw-2812	172	2	however	however	ADV
taxlaw-2812	172	3	,	,	PUNCT
taxlaw-2812	172	4	there	there	PRON
taxlaw-2812	172	5	is	be	VERB
taxlaw-2812	172	6	a	a	DET
taxlaw-2812	172	7	significant	significant	ADJ
taxlaw-2812	172	8	lack	lack	NOUN
taxlaw-2812	172	9	of	of	ADP
taxlaw-2812	172	10	empirical	empirical	ADJ
taxlaw-2812	172	11	support	support	NOUN
taxlaw-2812	172	12	for	for	ADP
taxlaw-2812	172	13	the	the	DET
taxlaw-2812	172	14	proposition	proposition	NOUN
taxlaw-2812	172	15	that	that	SCONJ
taxlaw-2812	172	16	the	the	DET
taxlaw-2812	172	17	eitc	eitc	NOUN
taxlaw-2812	172	18	is	be	AUX
taxlaw-2812	172	19	less	less	ADV
taxlaw-2812	172	20	stigmatizing	stigmatizing	ADJ
taxlaw-2812	172	21	than	than	ADP
taxlaw-2812	172	22	traditional	traditional	ADJ
taxlaw-2812	172	23	welfare	welfare	NOUN
taxlaw-2812	172	24	.	.	PUNCT
taxlaw-2812	173	1	scholars	scholar	NOUN
taxlaw-2812	173	2	have	have	AUX
taxlaw-2812	173	3	noted	note	VERB
taxlaw-2812	173	4	that	that	SCONJ
taxlaw-2812	173	5	tax	tax	NOUN
taxlaw-2812	173	6	-	-	PUNCT
taxlaw-2812	173	7	based	base	VERB
taxlaw-2812	173	8	welfare	welfare	NOUN
taxlaw-2812	173	9	may	may	AUX
taxlaw-2812	173	10	also	also	ADV
taxlaw-2812	173	11	contain	contain	VERB
taxlaw-2812	173	12	stigmatizing	stigmatizing	ADJ
taxlaw-2812	173	13	effects	effect	NOUN
taxlaw-2812	173	14	.	.	PUNCT
taxlaw-2812	174	1	36	36	NUM
taxlaw-2812	174	2	and	and	CCONJ
taxlaw-2812	174	3	recent	recent	ADJ
taxlaw-2812	174	4	outrage	outrage	NOUN
taxlaw-2812	174	5	in	in	ADP
taxlaw-2812	174	6	conservative	conservative	ADJ
taxlaw-2812	174	7	media	medium	NOUN
taxlaw-2812	174	8	circles	circle	NOUN
taxlaw-2812	174	9	about	about	ADP
taxlaw-2812	174	10	the	the	DET
taxlaw-2812	174	11	fact	fact	NOUN
taxlaw-2812	174	12	that	that	SCONJ
taxlaw-2812	174	13	some	some	DET
taxlaw-2812	174	14	taxpayers	taxpayer	NOUN
taxlaw-2812	174	15	enjoy	enjoy	VERB
taxlaw-2812	174	16	no	no	PRON
taxlaw-2812	174	17	(	(	PUNCT
taxlaw-2812	174	18	or	or	CCONJ
taxlaw-2812	174	19	negative	negative	ADJ
taxlaw-2812	174	20	)	)	PUNCT
taxlaw-2812	174	21	tax	tax	NOUN
taxlaw-2812	174	22	liability	liability	NOUN
taxlaw-2812	174	23	suggests	suggest	VERB
taxlaw-2812	174	24	that	that	SCONJ
taxlaw-2812	174	25	the	the	DET
taxlaw-2812	174	26	tax	tax	NOUN
taxlaw-2812	174	27	system	system	NOUN
taxlaw-2812	174	28	may	may	AUX
taxlaw-2812	174	29	be	be	AUX
taxlaw-2812	174	30	still	still	ADV
taxlaw-2812	174	31	susceptible	susceptible	ADJ
taxlaw-2812	174	32	to	to	ADP
taxlaw-2812	174	33	the	the	DET
taxlaw-2812	174	34	stigmas	stigma	NOUN
taxlaw-2812	174	35	associated	associate	VERB
taxlaw-2812	174	36	with	with	ADP
taxlaw-2812	174	37	traditional	traditional	ADJ
taxlaw-2812	174	38	welfare	welfare	NOUN
taxlaw-2812	174	39	.	.	PUNCT
taxlaw-2812	175	1	37	37	NUM
taxlaw-2812	175	2	finally	finally	ADV
taxlaw-2812	175	3	,	,	PUNCT
taxlaw-2812	175	4	another	another	PRON
taxlaw-2812	175	5	claimed	claim	VERB
taxlaw-2812	175	6	advantage	advantage	NOUN
taxlaw-2812	175	7	of	of	ADP
taxlaw-2812	175	8	the	the	DET
taxlaw-2812	175	9	eitc	eitc	NOUN
taxlaw-2812	175	10	is	be	AUX
taxlaw-2812	175	11	that	that	SCONJ
taxlaw-2812	175	12	tax	tax	NOUN
taxlaw-2812	175	13	expenditures	expenditure	NOUN
taxlaw-2812	175	14	travel	travel	VERB
taxlaw-2812	175	15	a	a	DET
taxlaw-2812	175	16	different	different	ADJ
taxlaw-2812	175	17	path	path	NOUN
taxlaw-2812	175	18	through	through	ADP
taxlaw-2812	175	19	congress	congress	PROPN
taxlaw-2812	175	20	than	than	SCONJ
taxlaw-2812	175	21	do	do	VERB
taxlaw-2812	175	22	direct	direct	ADJ
taxlaw-2812	175	23	outlays	outlay	NOUN
taxlaw-2812	175	24	.	.	PUNCT
taxlaw-2812	176	1	because	because	SCONJ
taxlaw-2812	176	2	the	the	DET
taxlaw-2812	176	3	amount	amount	NOUN
taxlaw-2812	176	4	of	of	ADP
taxlaw-2812	176	5	federal	federal	ADJ
taxlaw-2812	176	6	dollars	dollar	NOUN
taxlaw-2812	176	7	spent	spend	VERB
taxlaw-2812	176	8	annually	annually	ADV
taxlaw-2812	176	9	on	on	ADP
taxlaw-2812	176	10	the	the	DET
taxlaw-2812	176	11	eitc	eitc	NOUN
taxlaw-2812	176	12	depends	depend	VERB
taxlaw-2812	176	13	on	on	ADP
taxlaw-2812	176	14	the	the	DET
taxlaw-2812	176	15	amount	amount	NOUN
taxlaw-2812	176	16	of	of	ADP
taxlaw-2812	176	17	benefits	benefit	NOUN
taxlaw-2812	176	18	claimed	claim	VERB
taxlaw-2812	176	19	by	by	ADP
taxlaw-2812	176	20	filers	filer	NOUN
taxlaw-2812	176	21	,	,	PUNCT
taxlaw-2812	176	22	the	the	DET
taxlaw-2812	176	23	program	program	NOUN
taxlaw-2812	176	24	does	do	AUX
taxlaw-2812	176	25	not	not	PART
taxlaw-2812	176	26	require	require	VERB
taxlaw-2812	176	27	large	large	ADJ
taxlaw-2812	176	28	outlays	outlay	NOUN
taxlaw-2812	176	29	in	in	ADP
taxlaw-2812	176	30	the	the	DET
taxlaw-2812	176	31	appropriations	appropriation	NOUN
taxlaw-2812	176	32	process	process	NOUN
taxlaw-2812	176	33	through	through	ADP
taxlaw-2812	176	34	congress	congress	PROPN
taxlaw-2812	176	35	.	.	PUNCT
taxlaw-2812	177	1	moreover	moreover	ADV
taxlaw-2812	177	2	,	,	PUNCT
taxlaw-2812	177	3	welfare	welfare	NOUN
taxlaw-2812	177	4	benefits	benefit	NOUN
taxlaw-2812	177	5	administered	administer	VERB
taxlaw-2812	177	6	through	through	ADP
taxlaw-2812	177	7	the	the	DET
taxlaw-2812	177	8	tax	tax	NOUN
taxlaw-2812	177	9	system	system	NOUN
taxlaw-2812	177	10	are	be	AUX
taxlaw-2812	177	11	less	less	ADV
taxlaw-2812	177	12	visible	visible	ADJ
taxlaw-2812	177	13	and	and	CCONJ
taxlaw-2812	177	14	thus	thus	ADV
taxlaw-2812	177	15	less	less	ADV
taxlaw-2812	177	16	politically	politically	ADV
taxlaw-2812	177	17	controversial	controversial	ADJ
taxlaw-2812	177	18	than	than	SCONJ
taxlaw-2812	177	19	are	be	AUX
taxlaw-2812	177	20	welfare	welfare	NOUN
taxlaw-2812	177	21	benefits	benefit	NOUN
taxlaw-2812	177	22	administered	administer	VERB
taxlaw-2812	177	23	through	through	ADP
taxlaw-2812	177	24	traditional	traditional	ADJ
taxlaw-2812	177	25	bureaucracies	bureaucracy	NOUN
taxlaw-2812	177	26	.	.	PUNCT
taxlaw-2812	178	1	38	38	NUM
taxlaw-2812	178	2	unfortunately	unfortunately	ADV
taxlaw-2812	178	3	,	,	PUNCT
taxlaw-2812	178	4	there	there	PRON
taxlaw-2812	178	5	are	be	VERB
taxlaw-2812	178	6	also	also	ADV
taxlaw-2812	178	7	substantial	substantial	ADJ
taxlaw-2812	178	8	costs	cost	NOUN
taxlaw-2812	178	9	to	to	ADP
taxlaw-2812	178	10	administering	administer	VERB
taxlaw-2812	178	11	welfare	welfare	NOUN
taxlaw-2812	178	12	through	through	ADP
taxlaw-2812	178	13	the	the	DET
taxlaw-2812	178	14	tax	tax	NOUN
taxlaw-2812	178	15	system	system	NOUN
taxlaw-2812	178	16	.	.	PUNCT
taxlaw-2812	179	1	the	the	DET
taxlaw-2812	179	2	most	most	ADV
taxlaw-2812	179	3	prominent	prominent	ADJ
taxlaw-2812	179	4	such	such	ADJ
taxlaw-2812	179	5	cost	cost	NOUN
taxlaw-2812	179	6	is	be	AUX
taxlaw-2812	179	7	a	a	DET
taxlaw-2812	179	8	massive	massive	ADJ
taxlaw-2812	179	9	non	non	ADJ
taxlaw-2812	179	10	-	-	ADJ
taxlaw-2812	179	11	compliance	compliance	ADJ
taxlaw-2812	179	12	epidemic	epidemic	NOUN
taxlaw-2812	179	13	,	,	PUNCT
taxlaw-2812	179	14	as	as	SCONJ
taxlaw-2812	179	15	reliance	reliance	NOUN
taxlaw-2812	179	16	on	on	ADP
taxlaw-2812	179	17	self	self	NOUN
taxlaw-2812	179	18	-	-	PUNCT
taxlaw-2812	179	19	certification	certification	NOUN
taxlaw-2812	179	20	by	by	ADP
taxlaw-2812	179	21	applicants	applicant	NOUN
taxlaw-2812	179	22	increases	increase	VERB
taxlaw-2812	179	23	the	the	DET
taxlaw-2812	179	24	potential	potential	NOUN
taxlaw-2812	179	25	for	for	ADP
taxlaw-2812	179	26	both	both	CCONJ
taxlaw-2812	179	27	deliberate	deliberate	ADJ
taxlaw-2812	179	28	fraud	fraud	NOUN
taxlaw-2812	179	29	and	and	CCONJ
taxlaw-2812	179	30	inadvertent	inadvertent	ADJ
taxlaw-2812	179	31	error	error	NOUN
taxlaw-2812	179	32	.	.	PUNCT
taxlaw-2812	180	1	the	the	DET
taxlaw-2812	180	2	irs	irs	PROPN
taxlaw-2812	180	3	estimates	estimate	VERB
taxlaw-2812	180	4	that	that	SCONJ
taxlaw-2812	180	5	for	for	ADP
taxlaw-2812	180	6	tax	tax	NOUN
taxlaw-2812	180	7	year	year	NOUN
taxlaw-2812	180	8	2004	2004	NUM
taxlaw-2812	180	9	,	,	PUNCT
taxlaw-2812	180	10	between	between	SCONJ
taxlaw-2812	180	11	$	$	SYM
taxlaw-2812	180	12	9.6	9.6	NUM
taxlaw-2812	180	13	billion	billion	NUM
taxlaw-2812	180	14	and	and	CCONJ
taxlaw-2812	180	15	$	$	SYM
taxlaw-2812	180	16	11.4	11.4	NUM
taxlaw-2812	180	17	billion	billion	NUM
taxlaw-2812	180	18	in	in	ADP
taxlaw-2812	180	19	erroneous	erroneous	ADJ
taxlaw-2812	180	20	eitc	eitc	ADJ
taxlaw-2812	180	21	payments	payment	NOUN
taxlaw-2812	180	22	were	be	AUX
taxlaw-2812	180	23	made	make	VERB
taxlaw-2812	180	24	,	,	PUNCT
taxlaw-2812	180	25	approximately	approximately	ADV
taxlaw-2812	180	26	a	a	DET
taxlaw-2812	180	27	quarter	quarter	NOUN
taxlaw-2812	180	28	of	of	ADP
taxlaw-2812	180	29	the	the	DET
taxlaw-2812	180	30	$	$	SYM
taxlaw-2812	180	31	41.3	41.3	NUM
taxlaw-2812	180	32	billion	billion	NUM
taxlaw-2812	180	33	in	in	ADP
taxlaw-2812	180	34	eitc	eitc	ADJ
taxlaw-2812	180	35	claims	claim	NOUN
taxlaw-2812	180	36	paid	pay	VERB
taxlaw-2812	180	37	for	for	ADP
taxlaw-2812	180	38	that	that	DET
taxlaw-2812	180	39	year	year	NOUN
taxlaw-2812	180	40	.	.	PUNCT
taxlaw-2812	181	1	39	39	NUM
taxlaw-2812	182	1	a	a	DET
taxlaw-2812	182	2	2002	2002	NUM
taxlaw-2812	182	3	study	study	NOUN
taxlaw-2812	182	4	of	of	ADP
taxlaw-2812	182	5	eitc	eitc	NOUN
taxlaw-2812	182	6	payments	payment	NOUN
taxlaw-2812	182	7	in	in	ADP
taxlaw-2812	182	8	tax	tax	NOUN
taxlaw-2812	182	9	year	year	NOUN
taxlaw-2812	182	10	1999	1999	NUM
taxlaw-2812	182	11	found	find	VERB
taxlaw-2812	182	12	similarly	similarly	ADV
taxlaw-2812	182	13	high	high	ADJ
taxlaw-2812	182	14	rates	rate	NOUN
taxlaw-2812	182	15	of	of	ADP
taxlaw-2812	182	16	noncompliance	noncompliance	NOUN
taxlaw-2812	182	17	,	,	PUNCT
taxlaw-2812	182	18	estimating	estimate	VERB
taxlaw-2812	182	19	that	that	SCONJ
taxlaw-2812	182	20	the	the	DET
taxlaw-2812	182	21	irs	irs	PROPN
taxlaw-2812	182	22	made	make	VERB
taxlaw-2812	182	23	between	between	ADP
taxlaw-2812	182	24	$	$	SYM
taxlaw-2812	182	25	8.5	8.5	NUM
taxlaw-2812	182	26	billion	billion	NUM
taxlaw-2812	182	27	and	and	CCONJ
taxlaw-2812	182	28	$	$	SYM
taxlaw-2812	182	29	9.9	9.9	NUM
taxlaw-2812	182	30	billion	billion	NUM
taxlaw-2812	182	31	in	in	ADP
taxlaw-2812	182	32	erroneous	erroneous	ADJ
taxlaw-2812	182	33	payments	payment	NOUN
taxlaw-2812	182	34	(	(	PUNCT
taxlaw-2812	182	35	between	between	ADP
taxlaw-2812	182	36	twenty	twenty	NUM
taxlaw-2812	182	37	-	-	PUNCT
taxlaw-2812	182	38	seven	seven	NUM
taxlaw-2812	182	39	percent	percent	NOUN
taxlaw-2812	182	40	and	and	CCONJ
taxlaw-2812	182	41	thirty	thirty	NUM
taxlaw-2812	182	42	-	-	PUNCT
taxlaw-2812	182	43	two	two	NUM
taxlaw-2812	182	44	percent	percent	NOUN
taxlaw-2812	182	45	of	of	ADP
taxlaw-2812	182	46	that	that	DET
taxlaw-2812	182	47	year	year	NOUN
taxlaw-2812	182	48	’s	’s	PART
taxlaw-2812	182	49	total	total	ADJ
taxlaw-2812	182	50	eitc	eitc	NOUN
taxlaw-2812	182	51	payments	payment	NOUN
taxlaw-2812	182	52	)	)	PUNCT
taxlaw-2812	182	53	.	.	PUNCT
taxlaw-2812	183	1	40	40	NUM
taxlaw-2812	184	1	the	the	DET
taxlaw-2812	184	2	fact	fact	NOUN
taxlaw-2812	184	3	that	that	SCONJ
taxlaw-2812	184	4	as	as	ADV
taxlaw-2812	184	5	much	much	ADJ
taxlaw-2812	184	6	as	as	ADP
taxlaw-2812	184	7	a	a	DET
taxlaw-2812	184	8	third	third	NOUN
taxlaw-2812	184	9	of	of	ADP
taxlaw-2812	184	10	the	the	DET
taxlaw-2812	184	11	program	program	NOUN
taxlaw-2812	184	12	’s	’s	PART
taxlaw-2812	184	13	benefits	benefit	NOUN
taxlaw-2812	184	14	are	be	AUX
taxlaw-2812	184	15	diverted	divert	VERB
taxlaw-2812	184	16	to	to	ADP
taxlaw-2812	184	17	ineligible	ineligible	ADJ
taxlaw-2812	184	18	recipients	recipient	NOUN
taxlaw-2812	184	19	suggests	suggest	VERB
taxlaw-2812	184	20	33	33	NUM
taxlaw-2812	184	21	see	see	NOUN
taxlaw-2812	184	22	,	,	PUNCT
taxlaw-2812	184	23	e.g.	e.g.	ADV
taxlaw-2812	184	24	,	,	PUNCT
taxlaw-2812	184	25	zelenak	zelenak	NOUN
taxlaw-2812	184	26	,	,	PUNCT
taxlaw-2812	184	27	supra	supra	PROPN
taxlaw-2812	184	28	note	note	PROPN
taxlaw-2812	184	29	19	19	NUM
taxlaw-2812	184	30	,	,	PUNCT
taxlaw-2812	184	31	at	at	ADP
taxlaw-2812	184	32	1884	1884	NUM
taxlaw-2812	184	33	.	.	PUNCT
taxlaw-2812	185	1	34	34	NUM
taxlaw-2812	186	1	i	i	PRON
taxlaw-2812	186	2	d.	d.	PROPN
taxlaw-2812	186	3	at	at	ADP
taxlaw-2812	186	4	1881	1881	NUM
taxlaw-2812	186	5	-	-	SYM
taxlaw-2812	186	6	1882	1882	NUM
taxlaw-2812	186	7	.	.	PUNCT
taxlaw-2812	187	1	35	35	NUM
taxlaw-2812	187	2	see	see	NOUN
taxlaw-2812	187	3	alstott	alstott	NOUN
taxlaw-2812	187	4	,	,	PUNCT
taxlaw-2812	187	5	supra	supra	PROPN
taxlaw-2812	187	6	note	note	NOUN
taxlaw-2812	187	7	3	3	NUM
taxlaw-2812	187	8	,	,	PUNCT
taxlaw-2812	187	9	at	at	ADP
taxlaw-2812	187	10	534	534	NUM
taxlaw-2812	187	11	(	(	PUNCT
taxlaw-2812	187	12	noting	note	VERB
taxlaw-2812	187	13	that	that	SCONJ
taxlaw-2812	187	14	eitc	eitc	PROPN
taxlaw-2812	187	15	advocates	advocate	NOUN
taxlaw-2812	187	16	have	have	AUX
taxlaw-2812	187	17	argued	argue	VERB
taxlaw-2812	187	18	that	that	SCONJ
taxlaw-2812	187	19	administering	administer	VERB
taxlaw-2812	187	20	the	the	DET
taxlaw-2812	187	21	program	program	NOUN
taxlaw-2812	187	22	through	through	ADP
taxlaw-2812	187	23	the	the	DET
taxlaw-2812	187	24	tax	tax	NOUN
taxlaw-2812	187	25	system	system	NOUN
taxlaw-2812	187	26	“	"	PUNCT
taxlaw-2812	187	27	affords	afford	VERB
taxlaw-2812	187	28	greater	great	ADJ
taxlaw-2812	187	29	dignity	dignity	NOUN
taxlaw-2812	187	30	and	and	CCONJ
taxlaw-2812	187	31	privacy	privacy	NOUN
taxlaw-2812	187	32	to	to	ADP
taxlaw-2812	187	33	beneficiaries	beneficiary	NOUN
taxlaw-2812	187	34	.	.	PUNCT
taxlaw-2812	187	35	”	"	PUNCT
taxlaw-2812	187	36	)	)	PUNCT
taxlaw-2812	187	37	;	;	PUNCT
taxlaw-2812	187	38	see	see	VERB
taxlaw-2812	187	39	also	also	ADV
taxlaw-2812	187	40	nat’l	nat’l	NUM
taxlaw-2812	187	41	taxpayer	taxpayer	NOUN
taxlaw-2812	187	42	advocate	advocate	NOUN
taxlaw-2812	187	43	,	,	PUNCT
taxlaw-2812	187	44	running	run	VERB
taxlaw-2812	187	45	social	social	ADJ
taxlaw-2812	187	46	programs	program	NOUN
taxlaw-2812	187	47	through	through	ADP
taxlaw-2812	187	48	the	the	DET
taxlaw-2812	187	49	tax	tax	NOUN
taxlaw-2812	187	50	system	system	NOUN
taxlaw-2812	187	51	,	,	PUNCT
taxlaw-2812	187	52	2	2	NUM
taxlaw-2812	187	53	2009	2009	NUM
taxlaw-2812	187	54	ann	ann	PROPN
taxlaw-2812	187	55	.	.	PUNCT
taxlaw-2812	188	1	rep	rep	PROPN
taxlaw-2812	188	2	.	.	PROPN
taxlaw-2812	188	3	to	to	PART
taxlaw-2812	188	4	cong	cong	VERB
taxlaw-2812	188	5	.	.	PUNCT
taxlaw-2812	189	1	75	75	NUM
taxlaw-2812	189	2	,	,	PUNCT
taxlaw-2812	189	3	78	78	NUM
taxlaw-2812	189	4	,	,	PUNCT
taxlaw-2812	189	5	87	87	NUM
taxlaw-2812	189	6	(	(	PUNCT
taxlaw-2812	189	7	2009	2009	NUM
taxlaw-2812	189	8	)	)	PUNCT
taxlaw-2812	189	9	.	.	PUNCT
taxlaw-2812	190	1	36	36	NUM
taxlaw-2812	190	2	see	see	VERB
taxlaw-2812	190	3	weisbach	weisbach	NOUN
taxlaw-2812	190	4	&	&	CCONJ
taxlaw-2812	190	5	nussim	nussim	PROPN
taxlaw-2812	190	6	,	,	PUNCT
taxlaw-2812	190	7	supra	supra	PROPN
taxlaw-2812	190	8	note	note	PROPN
taxlaw-2812	190	9	28	28	NUM
taxlaw-2812	190	10	,	,	PUNCT
taxlaw-2812	190	11	at	at	ADP
taxlaw-2812	190	12	1004	1004	NUM
taxlaw-2812	190	13	n.152	n.152	NOUN
taxlaw-2812	190	14	(	(	PUNCT
taxlaw-2812	190	15	“	"	PUNCT
taxlaw-2812	190	16	[	[	X
taxlaw-2812	190	17	s]tigma	s]tigma	NOUN
taxlaw-2812	190	18	effects	effect	NOUN
taxlaw-2812	190	19	may	may	AUX
taxlaw-2812	190	20	arise	arise	VERB
taxlaw-2812	190	21	under	under	ADP
taxlaw-2812	190	22	the	the	DET
taxlaw-2812	190	23	tax	tax	NOUN
taxlaw-2812	190	24	system	system	NOUN
taxlaw-2812	190	25	as	as	ADV
taxlaw-2812	190	26	well	well	ADV
taxlaw-2812	190	27	.	.	PUNCT
taxlaw-2812	190	28	”	"	PUNCT
taxlaw-2812	190	29	)	)	PUNCT
taxlaw-2812	190	30	;	;	PUNCT
taxlaw-2812	190	31	see	see	VERB
taxlaw-2812	190	32	also	also	ADV
taxlaw-2812	190	33	timothy	timothy	PROPN
taxlaw-2812	190	34	m.	m.	PROPN
taxlaw-2812	190	35	smeeding	smeede	VERB
taxlaw-2812	190	36	et	et	PROPN
taxlaw-2812	190	37	al	al	PROPN
taxlaw-2812	190	38	.	.	PROPN
taxlaw-2812	190	39	,	,	PUNCT
taxlaw-2812	190	40	the	the	DET
taxlaw-2812	190	41	eitc	eitc	NOUN
taxlaw-2812	190	42	:	:	PUNCT
taxlaw-2812	190	43	expectation	expectation	NOUN
taxlaw-2812	190	44	,	,	PUNCT
taxlaw-2812	190	45	knowledge	knowledge	NOUN
taxlaw-2812	190	46	,	,	PUNCT
taxlaw-2812	190	47	use	use	NOUN
taxlaw-2812	190	48	,	,	PUNCT
taxlaw-2812	190	49	and	and	CCONJ
taxlaw-2812	190	50	economic	economic	ADJ
taxlaw-2812	190	51	and	and	CCONJ
taxlaw-2812	190	52	social	social	ADJ
taxlaw-2812	190	53	mobility	mobility	NOUN
taxlaw-2812	190	54	,	,	PUNCT
taxlaw-2812	190	55	53	53	NUM
taxlaw-2812	190	56	nat’l	nat’l	NOUN
taxlaw-2812	190	57	tax	tax	NOUN
taxlaw-2812	190	58	j.	j.	PROPN
taxlaw-2812	190	59	1187	1187	NUM
taxlaw-2812	190	60	,	,	PUNCT
taxlaw-2812	190	61	1189	1189	NUM
taxlaw-2812	190	62	(	(	PUNCT
taxlaw-2812	190	63	2000	2000	NUM
taxlaw-2812	190	64	)	)	PUNCT
taxlaw-2812	190	65	(	(	PUNCT
taxlaw-2812	190	66	“	"	PUNCT
taxlaw-2812	190	67	there	there	PRON
taxlaw-2812	190	68	are	be	VERB
taxlaw-2812	190	69	several	several	ADJ
taxlaw-2812	190	70	possible	possible	ADJ
taxlaw-2812	190	71	explanations	explanation	NOUN
taxlaw-2812	190	72	.	.	PUNCT
taxlaw-2812	190	73	.	.	PUNCT
taxlaw-2812	190	74	.	.	PUNCT
taxlaw-2812	191	1	including	include	VERB
taxlaw-2812	191	2	.	.	PUNCT
taxlaw-2812	191	3	.	.	PUNCT
taxlaw-2812	191	4	.	.	PUNCT
taxlaw-2812	192	1	employees	employee	NOUN
taxlaw-2812	192	2	’	'	PUNCT
taxlaw-2812	192	3	unwillingness	unwillingness	NOUN
taxlaw-2812	192	4	to	to	PART
taxlaw-2812	192	5	inform	inform	VERB
taxlaw-2812	192	6	the	the	DET
taxlaw-2812	192	7	employer	employer	NOUN
taxlaw-2812	192	8	of	of	ADP
taxlaw-2812	192	9	eitc	eitc	PROPN
taxlaw-2812	192	10	eligibility	eligibility	NOUN
taxlaw-2812	192	11	due	due	ADP
taxlaw-2812	192	12	to	to	ADP
taxlaw-2812	192	13	stigma	stigma	NOUN
taxlaw-2812	192	14	effects	effect	NOUN
taxlaw-2812	192	15	.	.	PUNCT
taxlaw-2812	192	16	.	.	PUNCT
taxlaw-2812	192	17	.	.	PUNCT
taxlaw-2812	192	18	.	.	PUNCT
taxlaw-2812	192	19	”	"	PUNCT
taxlaw-2812	192	20	)	)	PUNCT
taxlaw-2812	192	21	.	.	PUNCT
taxlaw-2812	193	1	37	37	NUM
taxlaw-2812	193	2	see	see	VERB
taxlaw-2812	193	3	also	also	ADV
taxlaw-2812	193	4	,	,	PUNCT
taxlaw-2812	193	5	e.g.	e.g.	ADV
taxlaw-2812	193	6	,	,	PUNCT
taxlaw-2812	193	7	david	david	PROPN
taxlaw-2812	193	8	leonhardt	leonhardt	PROPN
taxlaw-2812	193	9	,	,	PUNCT
taxlaw-2812	193	10	yes	yes	INTJ
taxlaw-2812	193	11	,	,	PUNCT
taxlaw-2812	193	12	47	47	NUM
taxlaw-2812	193	13	%	%	NOUN
taxlaw-2812	193	14	of	of	ADP
taxlaw-2812	193	15	households	household	NOUN
taxlaw-2812	193	16	owe	owe	VERB
taxlaw-2812	193	17	no	no	DET
taxlaw-2812	193	18	taxes	taxis	NOUN
taxlaw-2812	193	19	.	.	PUNCT
taxlaw-2812	194	1	look	look	VERB
taxlaw-2812	194	2	closer	close	ADJ
taxlaw-2812	194	3	.	.	PUNCT
taxlaw-2812	195	1	n.y	n.y	PROPN
taxlaw-2812	195	2	.	.	PROPN
taxlaw-2812	195	3	times	times	PROPN
taxlaw-2812	195	4	,	,	PUNCT
taxlaw-2812	195	5	apr	apr	PROPN
taxlaw-2812	195	6	.	.	PROPN
taxlaw-2812	195	7	13	13	NUM
taxlaw-2812	195	8	,	,	PUNCT
taxlaw-2812	195	9	2010	2010	NUM
taxlaw-2812	195	10	,	,	PUNCT
taxlaw-2812	195	11	at	at	ADP
taxlaw-2812	195	12	b1	b1	NOUN
taxlaw-2812	195	13	(	(	PUNCT
taxlaw-2812	195	14	describing	describe	VERB
taxlaw-2812	195	15	how	how	SCONJ
taxlaw-2812	195	16	lack	lack	NOUN
taxlaw-2812	195	17	of	of	ADP
taxlaw-2812	195	18	tax	tax	NOUN
taxlaw-2812	195	19	liability	liability	NOUN
taxlaw-2812	195	20	of	of	ADP
taxlaw-2812	195	21	low	low	ADJ
taxlaw-2812	195	22	-	-	PUNCT
taxlaw-2812	195	23	income	income	NOUN
taxlaw-2812	195	24	americans	americans	PROPN
taxlaw-2812	195	25	has	have	AUX
taxlaw-2812	195	26	“	"	PUNCT
taxlaw-2812	195	27	become	become	VERB
taxlaw-2812	195	28	a	a	DET
taxlaw-2812	195	29	popular	popular	ADJ
taxlaw-2812	195	30	talking	talking	NOUN
taxlaw-2812	195	31	point	point	NOUN
taxlaw-2812	195	32	on	on	ADP
taxlaw-2812	195	33	cable	cable	NOUN
taxlaw-2812	195	34	television	television	NOUN
taxlaw-2812	195	35	and	and	CCONJ
taxlaw-2812	195	36	talk	talk	NOUN
taxlaw-2812	195	37	radio	radio	NOUN
taxlaw-2812	195	38	.	.	PUNCT
taxlaw-2812	195	39	”	"	PUNCT
taxlaw-2812	195	40	)	)	PUNCT
taxlaw-2812	195	41	.	.	PUNCT
taxlaw-2812	196	1	38	38	NUM
taxlaw-2812	196	2	see	see	VERB
taxlaw-2812	196	3	jacob	jacob	PROPN
taxlaw-2812	196	4	s.	s.	PROPN
taxlaw-2812	196	5	hacker	hacker	PROPN
taxlaw-2812	196	6	,	,	PUNCT
taxlaw-2812	196	7	the	the	DET
taxlaw-2812	196	8	divided	divide	VERB
taxlaw-2812	196	9	welfare	welfare	NOUN
taxlaw-2812	196	10	state	state	PROPN
taxlaw-2812	196	11	42	42	NUM
taxlaw-2812	196	12	-	-	SYM
taxlaw-2812	196	13	44	44	NUM
taxlaw-2812	196	14	(	(	PUNCT
taxlaw-2812	196	15	2002	2002	NUM
taxlaw-2812	196	16	)	)	PUNCT
taxlaw-2812	196	17	(	(	PUNCT
taxlaw-2812	196	18	arguing	argue	VERB
taxlaw-2812	196	19	that	that	SCONJ
taxlaw-2812	196	20	“	"	PUNCT
taxlaw-2812	196	21	private	private	ADJ
taxlaw-2812	196	22	social	social	ADJ
taxlaw-2812	196	23	benefits	benefit	NOUN
taxlaw-2812	196	24	”	"	PUNCT
taxlaw-2812	196	25	administered	administer	VERB
taxlaw-2812	196	26	through	through	ADP
taxlaw-2812	196	27	the	the	DET
taxlaw-2812	196	28	tax	tax	NOUN
taxlaw-2812	196	29	code	code	NOUN
taxlaw-2812	196	30	“	"	PUNCT
taxlaw-2812	196	31	are	be	AUX
taxlaw-2812	196	32	often	often	ADV
taxlaw-2812	196	33	characterized	characterize	VERB
taxlaw-2812	196	34	by	by	ADP
taxlaw-2812	196	35	both	both	PRON
taxlaw-2812	196	36	low	low	ADJ
taxlaw-2812	196	37	visibility	visibility	NOUN
taxlaw-2812	196	38	and	and	CCONJ
taxlaw-2812	196	39	low	low	ADJ
taxlaw-2812	196	40	traceability	traceability	NOUN
taxlaw-2812	196	41	.	.	PUNCT
taxlaw-2812	196	42	”	"	PUNCT
taxlaw-2812	196	43	)	)	PUNCT
taxlaw-2812	196	44	.	.	PUNCT
taxlaw-2812	197	1	39	39	NUM
taxlaw-2812	197	2	memorandum	memorandum	NOUN
taxlaw-2812	197	3	from	from	ADP
taxlaw-2812	197	4	michael	michael	PROPN
taxlaw-2812	197	5	r.	r.	PROPN
taxlaw-2812	197	6	phillips	phillips	PROPN
taxlaw-2812	197	7	,	,	PUNCT
taxlaw-2812	197	8	deputy	deputy	NOUN
taxlaw-2812	197	9	inspector	inspector	NOUN
taxlaw-2812	197	10	gen	gen	PROPN
taxlaw-2812	197	11	.	.	PROPN
taxlaw-2812	197	12	for	for	ADP
taxlaw-2812	197	13	audit	audit	NOUN
taxlaw-2812	197	14	,	,	PUNCT
taxlaw-2812	197	15	dep’t	dep’t	NOUN
taxlaw-2812	197	16	of	of	ADP
taxlaw-2812	197	17	the	the	DET
taxlaw-2812	197	18	treas	trea	NOUN
taxlaw-2812	197	19	.	.	PUNCT
taxlaw-2812	197	20	,	,	PUNCT
taxlaw-2812	197	21	to	to	ADP
taxlaw-2812	197	22	nancy	nancy	PROPN
taxlaw-2812	197	23	a.	a.	PROPN
taxlaw-2812	197	24	nakamura	nakamura	PROPN
taxlaw-2812	197	25	,	,	PUNCT
taxlaw-2812	197	26	comm’r	comm’r	ADP
taxlaw-2812	197	27	,	,	PUNCT
taxlaw-2812	197	28	wage	wage	NOUN
taxlaw-2812	197	29	and	and	CCONJ
taxlaw-2812	197	30	inv	inv	NOUN
taxlaw-2812	197	31	.	.	PUNCT
taxlaw-2812	198	1	div	div	PROPN
taxlaw-2812	198	2	.	.	PROPN
taxlaw-2812	198	3	,	,	PUNCT
taxlaw-2812	198	4	internal	internal	ADJ
taxlaw-2812	198	5	revenue	revenue	NOUN
taxlaw-2812	198	6	serv	serv	NOUN
taxlaw-2812	198	7	.	.	PROPN
taxlaw-2812	198	8	1	1	NUM
taxlaw-2812	198	9	(	(	PUNCT
taxlaw-2812	198	10	dec	dec	PROPN
taxlaw-2812	198	11	.	.	PROPN
taxlaw-2812	198	12	31	31	NUM
taxlaw-2812	198	13	,	,	PUNCT
taxlaw-2812	198	14	2008	2008	NUM
taxlaw-2812	198	15	)	)	PUNCT
taxlaw-2812	198	16	.	.	PUNCT
taxlaw-2812	199	1	40	40	NUM
taxlaw-2812	199	2	internal	internal	ADJ
taxlaw-2812	199	3	revenue	revenue	NOUN
taxlaw-2812	199	4	serv	serv	X
taxlaw-2812	199	5	.	.	PUNCT
taxlaw-2812	199	6	,	,	PUNCT
taxlaw-2812	199	7	dep’t	dep’t	NOUN
taxlaw-2812	199	8	of	of	ADP
taxlaw-2812	199	9	the	the	DET
taxlaw-2812	199	10	treas	treas	PROPN
taxlaw-2812	199	11	.	.	PUNCT
taxlaw-2812	199	12	,	,	PUNCT
taxlaw-2812	199	13	compliance	compliance	NOUN
taxlaw-2812	199	14	estimates	estimate	NOUN
taxlaw-2812	199	15	for	for	ADP
taxlaw-2812	199	16	earned	earn	VERB
taxlaw-2812	199	17	income	income	NOUN
taxlaw-2812	199	18	tax	tax	NOUN
taxlaw-2812	199	19	credit	credit	NOUN
taxlaw-2812	199	20	claimed	claim	VERB
taxlaw-2812	199	21	on	on	ADP
taxlaw-2812	199	22	1999	1999	NUM
taxlaw-2812	199	23	returns	return	NOUN
taxlaw-2812	199	24	3	3	NUM
taxlaw-2812	199	25	(	(	PUNCT
taxlaw-2812	199	26	2002	2002	NUM
taxlaw-2812	199	27	)	)	PUNCT
taxlaw-2812	199	28	.	.	PUNCT
taxlaw-2812	200	1	184	184	NUM
taxlaw-2812	200	2	columbia	columbia	PROPN
taxlaw-2812	200	3	journal	journal	PROPN
taxlaw-2812	200	4	of	of	ADP
taxlaw-2812	200	5	tax	tax	NOUN
taxlaw-2812	200	6	law	law	NOUN
taxlaw-2812	200	7	[	[	X
taxlaw-2812	200	8	vol.3:177	vol.3:177	NOUN
taxlaw-2812	200	9	that	that	PRON
taxlaw-2812	200	10	claims	claim	VERB
taxlaw-2812	200	11	regarding	regard	VERB
taxlaw-2812	200	12	the	the	DET
taxlaw-2812	200	13	program	program	NOUN
taxlaw-2812	200	14	’s	’s	PART
taxlaw-2812	200	15	relatively	relatively	ADV
taxlaw-2812	200	16	low	low	ADJ
taxlaw-2812	200	17	administrative	administrative	ADJ
taxlaw-2812	200	18	costs	cost	NOUN
taxlaw-2812	200	19	should	should	AUX
taxlaw-2812	200	20	be	be	AUX
taxlaw-2812	200	21	met	meet	VERB
taxlaw-2812	200	22	with	with	ADP
taxlaw-2812	200	23	skepticism	skepticism	NOUN
taxlaw-2812	200	24	.	.	PUNCT
taxlaw-2812	201	1	a	a	DET
taxlaw-2812	201	2	related	related	ADJ
taxlaw-2812	201	3	cost	cost	NOUN
taxlaw-2812	201	4	involves	involve	VERB
taxlaw-2812	201	5	the	the	DET
taxlaw-2812	201	6	imposition	imposition	NOUN
taxlaw-2812	201	7	of	of	ADP
taxlaw-2812	201	8	a	a	DET
taxlaw-2812	201	9	filing	filing	NOUN
taxlaw-2812	201	10	requirement	requirement	NOUN
taxlaw-2812	201	11	on	on	ADP
taxlaw-2812	201	12	millions	million	NOUN
taxlaw-2812	201	13	of	of	ADP
taxlaw-2812	201	14	taxpayers	taxpayer	NOUN
taxlaw-2812	201	15	who	who	PRON
taxlaw-2812	201	16	would	would	AUX
taxlaw-2812	201	17	otherwise	otherwise	ADV
taxlaw-2812	201	18	not	not	PART
taxlaw-2812	201	19	be	be	AUX
taxlaw-2812	201	20	obligated	obligate	VERB
taxlaw-2812	201	21	to	to	PART
taxlaw-2812	201	22	file	file	VERB
taxlaw-2812	201	23	a	a	DET
taxlaw-2812	201	24	tax	tax	NOUN
taxlaw-2812	201	25	return	return	NOUN
taxlaw-2812	201	26	.	.	PUNCT
taxlaw-2812	202	1	it	it	PRON
taxlaw-2812	202	2	is	be	AUX
taxlaw-2812	202	3	estimated	estimate	VERB
taxlaw-2812	202	4	that	that	SCONJ
taxlaw-2812	202	5	forty	forty	NUM
taxlaw-2812	202	6	-	-	PUNCT
taxlaw-2812	202	7	seven	seven	NUM
taxlaw-2812	202	8	percent	percent	NOUN
taxlaw-2812	202	9	of	of	ADP
taxlaw-2812	202	10	individual	individual	ADJ
taxlaw-2812	202	11	taxpayers	taxpayer	NOUN
taxlaw-2812	202	12	do	do	AUX
taxlaw-2812	202	13	not	not	PART
taxlaw-2812	202	14	have	have	VERB
taxlaw-2812	202	15	an	an	DET
taxlaw-2812	202	16	obligation	obligation	NOUN
taxlaw-2812	202	17	to	to	PART
taxlaw-2812	202	18	file	file	VERB
taxlaw-2812	202	19	returns	return	NOUN
taxlaw-2812	202	20	because	because	SCONJ
taxlaw-2812	202	21	they	they	PRON
taxlaw-2812	202	22	have	have	VERB
taxlaw-2812	202	23	either	either	CCONJ
taxlaw-2812	202	24	a	a	DET
taxlaw-2812	202	25	zero	zero	NUM
taxlaw-2812	202	26	or	or	CCONJ
taxlaw-2812	202	27	negative	negative	ADJ
taxlaw-2812	202	28	tax	tax	NOUN
taxlaw-2812	202	29	liability	liability	NOUN
taxlaw-2812	202	30	for	for	ADP
taxlaw-2812	202	31	the	the	DET
taxlaw-2812	202	32	year	year	NOUN
taxlaw-2812	202	33	.	.	PUNCT
taxlaw-2812	203	1	41	41	NUM
taxlaw-2812	204	1	also	also	ADV
taxlaw-2812	204	2	,	,	PUNCT
taxlaw-2812	204	3	many	many	ADJ
taxlaw-2812	204	4	of	of	ADP
taxlaw-2812	204	5	the	the	DET
taxlaw-2812	204	6	individuals	individual	NOUN
taxlaw-2812	204	7	who	who	PRON
taxlaw-2812	204	8	are	be	AUX
taxlaw-2812	204	9	forced	force	VERB
taxlaw-2812	204	10	to	to	PART
taxlaw-2812	204	11	file	file	VERB
taxlaw-2812	204	12	tax	tax	NOUN
taxlaw-2812	204	13	returns	return	NOUN
taxlaw-2812	204	14	to	to	PART
taxlaw-2812	204	15	claim	claim	VERB
taxlaw-2812	204	16	the	the	DET
taxlaw-2812	204	17	benefits	benefit	NOUN
taxlaw-2812	204	18	of	of	ADP
taxlaw-2812	204	19	the	the	DET
taxlaw-2812	204	20	eitc	eitc	ADJ
taxlaw-2812	204	21	lack	lack	NOUN
taxlaw-2812	204	22	the	the	DET
taxlaw-2812	204	23	sophistication	sophistication	NOUN
taxlaw-2812	204	24	of	of	ADP
taxlaw-2812	204	25	wealthier	wealthy	ADJ
taxlaw-2812	204	26	taxpayers	taxpayer	NOUN
taxlaw-2812	204	27	,	,	PUNCT
taxlaw-2812	204	28	and	and	CCONJ
taxlaw-2812	204	29	as	as	ADP
taxlaw-2812	204	30	a	a	DET
taxlaw-2812	204	31	result	result	NOUN
taxlaw-2812	204	32	,	,	PUNCT
taxlaw-2812	204	33	completing	complete	VERB
taxlaw-2812	204	34	the	the	DET
taxlaw-2812	204	35	return	return	NOUN
taxlaw-2812	204	36	imposes	impose	VERB
taxlaw-2812	204	37	a	a	DET
taxlaw-2812	204	38	burden	burden	NOUN
taxlaw-2812	204	39	upon	upon	SCONJ
taxlaw-2812	204	40	them	they	PRON
taxlaw-2812	204	41	.	.	PUNCT
taxlaw-2812	205	1	42	42	NUM
taxlaw-2812	205	2	this	this	DET
taxlaw-2812	205	3	burden	burden	NOUN
taxlaw-2812	205	4	is	be	AUX
taxlaw-2812	205	5	especially	especially	ADV
taxlaw-2812	205	6	acute	acute	ADJ
taxlaw-2812	205	7	given	give	VERB
taxlaw-2812	205	8	the	the	DET
taxlaw-2812	205	9	eitc	eitc	NOUN
taxlaw-2812	205	10	’s	’s	PART
taxlaw-2812	205	11	complex	complex	ADJ
taxlaw-2812	205	12	eligibility	eligibility	NOUN
taxlaw-2812	205	13	requirements	requirement	NOUN
taxlaw-2812	205	14	,	,	PUNCT
taxlaw-2812	205	15	which	which	PRON
taxlaw-2812	205	16	may	may	AUX
taxlaw-2812	205	17	exceed	exceed	VERB
taxlaw-2812	205	18	the	the	DET
taxlaw-2812	205	19	capabilities	capability	NOUN
taxlaw-2812	205	20	of	of	ADP
taxlaw-2812	205	21	many	many	ADJ
taxlaw-2812	205	22	low	low	ADJ
taxlaw-2812	205	23	-	-	PUNCT
taxlaw-2812	205	24	income	income	NOUN
taxlaw-2812	205	25	workers	worker	NOUN
taxlaw-2812	205	26	.	.	PUNCT
taxlaw-2812	206	1	in	in	ADP
taxlaw-2812	206	2	1997	1997	NUM
taxlaw-2812	206	3	,	,	PUNCT
taxlaw-2812	206	4	the	the	DET
taxlaw-2812	206	5	american	american	PROPN
taxlaw-2812	206	6	institute	institute	PROPN
taxlaw-2812	206	7	of	of	ADP
taxlaw-2812	206	8	certified	certify	VERB
taxlaw-2812	206	9	public	public	ADJ
taxlaw-2812	206	10	accountants	accountant	NOUN
taxlaw-2812	206	11	(	(	PUNCT
taxlaw-2812	206	12	“	"	PUNCT
taxlaw-2812	206	13	aicpa	aicpa	PROPN
taxlaw-2812	206	14	”	"	PUNCT
taxlaw-2812	206	15	)	)	PUNCT
taxlaw-2812	206	16	described	describe	VERB
taxlaw-2812	206	17	the	the	DET
taxlaw-2812	206	18	credit	credit	NOUN
taxlaw-2812	206	19	’s	’s	PART
taxlaw-2812	206	20	eligibility	eligibility	NOUN
taxlaw-2812	206	21	criteria	criterion	NOUN
taxlaw-2812	206	22	as	as	ADP
taxlaw-2812	206	23	“	"	PUNCT
taxlaw-2812	206	24	nightmare	nightmare	NOUN
taxlaw-2812	206	25	of	of	ADP
taxlaw-2812	206	26	eligibility	eligibility	NOUN
taxlaw-2812	206	27	tests	test	NOUN
taxlaw-2812	206	28	,	,	PUNCT
taxlaw-2812	206	29	requiring	require	VERB
taxlaw-2812	206	30	a	a	DET
taxlaw-2812	206	31	maze	maze	NOUN
taxlaw-2812	206	32	of	of	ADP
taxlaw-2812	206	33	worksheets	worksheet	NOUN
taxlaw-2812	206	34	.	.	PUNCT
taxlaw-2812	206	35	”	"	PUNCT
taxlaw-2812	207	1	43	43	NUM
taxlaw-2812	207	2	the	the	DET
taxlaw-2812	207	3	institute	institute	NOUN
taxlaw-2812	207	4	noted	note	VERB
taxlaw-2812	207	5	that	that	SCONJ
taxlaw-2812	207	6	application	application	NOUN
taxlaw-2812	207	7	for	for	ADP
taxlaw-2812	207	8	the	the	DET
taxlaw-2812	207	9	credit	credit	NOUN
taxlaw-2812	207	10	requires	require	VERB
taxlaw-2812	207	11	a	a	DET
taxlaw-2812	207	12	claimant	claimant	NOUN
taxlaw-2812	207	13	to	to	PART
taxlaw-2812	207	14	consider	consider	VERB
taxlaw-2812	207	15	:	:	PUNCT
taxlaw-2812	207	16	nine	nine	NUM
taxlaw-2812	207	17	eligibility	eligibility	NOUN
taxlaw-2812	207	18	requirements	requirement	NOUN
taxlaw-2812	207	19	;	;	PUNCT
taxlaw-2812	207	20	the	the	DET
taxlaw-2812	207	21	number	number	NOUN
taxlaw-2812	207	22	of	of	ADP
taxlaw-2812	207	23	qualifying	qualify	VERB
taxlaw-2812	207	24	children	child	NOUN
taxlaw-2812	207	25	—	—	PUNCT
taxlaw-2812	207	26	taking	take	VERB
taxlaw-2812	207	27	into	into	ADP
taxlaw-2812	207	28	account	account	NOUN
taxlaw-2812	207	29	relationship	relationship	NOUN
taxlaw-2812	207	30	,	,	PUNCT
taxlaw-2812	207	31	residency	residency	NOUN
taxlaw-2812	207	32	and	and	CCONJ
taxlaw-2812	207	33	age	age	NOUN
taxlaw-2812	207	34	tests	test	NOUN
taxlaw-2812	207	35	,	,	PUNCT
taxlaw-2812	207	36	the	the	DET
taxlaw-2812	207	37	taxpayer	taxpayer	NOUN
taxlaw-2812	207	38	’s	’s	PART
taxlaw-2812	207	39	earned	earn	VERB
taxlaw-2812	207	40	income	income	NOUN
taxlaw-2812	207	41	—	—	PUNCT
taxlaw-2812	207	42	taxable	taxable	ADJ
taxlaw-2812	207	43	and	and	CCONJ
taxlaw-2812	207	44	non	non	ADJ
taxlaw-2812	207	45	-	-	ADJ
taxlaw-2812	207	46	taxable	taxable	ADJ
taxlaw-2812	207	47	;	;	PUNCT
taxlaw-2812	207	48	the	the	DET
taxlaw-2812	207	49	taxpayer	taxpayer	NOUN
taxlaw-2812	207	50	’s	’s	PART
taxlaw-2812	207	51	adjusted	adjust	VERB
taxlaw-2812	207	52	gross	gross	ADJ
taxlaw-2812	207	53	income	income	NOUN
taxlaw-2812	207	54	(	(	PUNCT
taxlaw-2812	207	55	“	"	PUNCT
taxlaw-2812	207	56	agi	agi	NOUN
taxlaw-2812	207	57	”	"	PUNCT
taxlaw-2812	207	58	)	)	PUNCT
taxlaw-2812	207	59	;	;	PUNCT
taxlaw-2812	207	60	the	the	DET
taxlaw-2812	207	61	taxpayer	taxpayer	NOUN
taxlaw-2812	207	62	’s	’s	PART
taxlaw-2812	207	63	modified	modify	VERB
taxlaw-2812	207	64	agi	agi	NOUN
taxlaw-2812	207	65	;	;	PUNCT
taxlaw-2812	207	66	threshold	threshold	NOUN
taxlaw-2812	207	67	amounts	amount	NOUN
taxlaw-2812	207	68	;	;	PUNCT
taxlaw-2812	207	69	phase	phase	NOUN
taxlaw-2812	207	70	out	out	ADP
taxlaw-2812	207	71	rates	rate	NOUN
taxlaw-2812	207	72	;	;	PUNCT
taxlaw-2812	207	73	and	and	CCONJ
taxlaw-2812	207	74	varying	vary	VERB
taxlaw-2812	207	75	credit	credit	NOUN
taxlaw-2812	207	76	rates	rate	NOUN
taxlaw-2812	207	77	.	.	PUNCT
taxlaw-2812	208	1	44	44	NUM
taxlaw-2812	208	2	aicpa	aicpa	NOUN
taxlaw-2812	208	3	’s	’s	PART
taxlaw-2812	208	4	statement	statement	NOUN
taxlaw-2812	208	5	concluded	conclude	VERB
taxlaw-2812	208	6	that	that	SCONJ
taxlaw-2812	208	7	:	:	PUNCT
taxlaw-2812	208	8	while	while	SCONJ
taxlaw-2812	208	9	congress	congress	PROPN
taxlaw-2812	208	10	and	and	CCONJ
taxlaw-2812	208	11	the	the	DET
taxlaw-2812	208	12	irs	irs	PROPN
taxlaw-2812	208	13	may	may	AUX
taxlaw-2812	208	14	expect	expect	VERB
taxlaw-2812	208	15	that	that	SCONJ
taxlaw-2812	208	16	the	the	DET
taxlaw-2812	208	17	aicpa	aicpa	NOUN
taxlaw-2812	208	18	and	and	CCONJ
taxlaw-2812	208	19	its	its	PRON
taxlaw-2812	208	20	members	member	NOUN
taxlaw-2812	208	21	can	can	AUX
taxlaw-2812	208	22	comprehend	comprehend	VERB
taxlaw-2812	208	23	the	the	DET
taxlaw-2812	208	24	many	many	ADJ
taxlaw-2812	208	25	pages	page	NOUN
taxlaw-2812	208	26	of	of	ADP
taxlaw-2812	208	27	instructions	instruction	NOUN
taxlaw-2812	208	28	and	and	CCONJ
taxlaw-2812	208	29	worksheets	worksheet	NOUN
taxlaw-2812	208	30	,	,	PUNCT
taxlaw-2812	208	31	it	it	PRON
taxlaw-2812	208	32	is	be	AUX
taxlaw-2812	208	33	unreasonable	unreasonable	ADJ
taxlaw-2812	208	34	to	to	PART
taxlaw-2812	208	35	expect	expect	VERB
taxlaw-2812	208	36	those	those	DET
taxlaw-2812	208	37	individuals	individual	NOUN
taxlaw-2812	208	38	entitled	entitle	VERB
taxlaw-2812	208	39	to	to	ADP
taxlaw-2812	208	40	the	the	DET
taxlaw-2812	208	41	credit	credit	NOUN
taxlaw-2812	208	42	(	(	PUNCT
taxlaw-2812	208	43	who	who	PRON
taxlaw-2812	208	44	will	will	AUX
taxlaw-2812	208	45	almost	almost	ADV
taxlaw-2812	208	46	certainly	certainly	ADV
taxlaw-2812	208	47	not	not	PART
taxlaw-2812	208	48	be	be	AUX
taxlaw-2812	208	49	expert	expert	ADJ
taxlaw-2812	208	50	in	in	ADP
taxlaw-2812	208	51	tax	tax	NOUN
taxlaw-2812	208	52	matters	matter	NOUN
taxlaw-2812	208	53	)	)	PUNCT
taxlaw-2812	208	54	to	to	PART
taxlaw-2812	208	55	deal	deal	VERB
taxlaw-2812	208	56	with	with	ADP
taxlaw-2812	208	57	this	this	DET
taxlaw-2812	208	58	complexity	complexity	NOUN
taxlaw-2812	208	59	.	.	PUNCT
taxlaw-2812	209	1	even	even	ADV
taxlaw-2812	209	2	our	our	PRON
taxlaw-2812	209	3	members	member	NOUN
taxlaw-2812	209	4	,	,	PUNCT
taxlaw-2812	209	5	who	who	PRON
taxlaw-2812	209	6	tend	tend	VERB
taxlaw-2812	209	7	to	to	PART
taxlaw-2812	209	8	calculate	calculate	VERB
taxlaw-2812	209	9	the	the	DET
taxlaw-2812	209	10	credit	credit	NOUN
taxlaw-2812	209	11	for	for	ADP
taxlaw-2812	209	12	taxpayers	taxpayer	NOUN
taxlaw-2812	209	13	as	as	ADP
taxlaw-2812	209	14	part	part	NOUN
taxlaw-2812	209	15	of	of	ADP
taxlaw-2812	209	16	their	their	PRON
taxlaw-2812	209	17	volunteer	volunteer	NOUN
taxlaw-2812	209	18	work	work	NOUN
taxlaw-2812	209	19	,	,	PUNCT
taxlaw-2812	209	20	find	find	VERB
taxlaw-2812	209	21	this	this	DET
taxlaw-2812	209	22	area	area	NOUN
taxlaw-2812	209	23	to	to	PART
taxlaw-2812	209	24	be	be	AUX
taxlaw-2812	209	25	extremely	extremely	ADV
taxlaw-2812	209	26	challenging	challenging	ADJ
taxlaw-2812	209	27	.	.	PUNCT
taxlaw-2812	210	1	in	in	ADP
taxlaw-2812	210	2	fact	fact	NOUN
taxlaw-2812	210	3	,	,	PUNCT
taxlaw-2812	210	4	we	we	PRON
taxlaw-2812	210	5	have	have	AUX
taxlaw-2812	210	6	found	find	VERB
taxlaw-2812	210	7	that	that	SCONJ
taxlaw-2812	210	8	the	the	DET
taxlaw-2812	210	9	eitc	eitc	NOUN
taxlaw-2812	210	10	process	process	NOUN
taxlaw-2812	210	11	can	can	AUX
taxlaw-2812	210	12	be	be	AUX
taxlaw-2812	210	13	a	a	DET
taxlaw-2812	210	14	lot	lot	NOUN
taxlaw-2812	210	15	more	more	ADV
taxlaw-2812	210	16	demanding	demanding	ADJ
taxlaw-2812	210	17	than	than	ADP
taxlaw-2812	210	18	completing	complete	VERB
taxlaw-2812	210	19	the	the	DET
taxlaw-2812	210	20	schedule	schedule	NOUN
taxlaw-2812	210	21	a	a	DET
taxlaw-2812	210	22	–	–	PUNCT
taxlaw-2812	210	23	itemized	itemize	VERB
taxlaw-2812	210	24	deductions	deduction	NOUN
taxlaw-2812	210	25	,	,	PUNCT
taxlaw-2812	210	26	which	which	PRON
taxlaw-2812	210	27	many	many	ADJ
taxlaw-2812	210	28	of	of	ADP
taxlaw-2812	210	29	our	our	PRON
taxlaw-2812	210	30	members	member	NOUN
taxlaw-2812	210	31	complete	complete	ADJ
taxlaw-2812	210	32	on	on	ADP
taxlaw-2812	210	33	a	a	DET
taxlaw-2812	210	34	regular	regular	ADJ
taxlaw-2812	210	35	basis	basis	NOUN
taxlaw-2812	210	36	for	for	ADP
taxlaw-2812	210	37	their	their	PRON
taxlaw-2812	210	38	clients	client	NOUN
taxlaw-2812	210	39	.	.	PUNCT
taxlaw-2812	211	1	that	that	PRON
taxlaw-2812	211	2	taxpayer	taxpayer	NOUN
taxlaw-2812	211	3	confusion	confusion	NOUN
taxlaw-2812	211	4	over	over	ADP
taxlaw-2812	211	5	these	these	DET
taxlaw-2812	211	6	eligibility	eligibility	NOUN
taxlaw-2812	211	7	criteria	criterion	NOUN
taxlaw-2812	211	8	is	be	AUX
taxlaw-2812	211	9	a	a	DET
taxlaw-2812	211	10	widespread	widespread	ADJ
taxlaw-2812	211	11	phenomenon	phenomenon	NOUN
taxlaw-2812	211	12	,	,	PUNCT
taxlaw-2812	211	13	as	as	SCONJ
taxlaw-2812	211	14	illustrated	illustrate	VERB
taxlaw-2812	211	15	by	by	ADP
taxlaw-2812	211	16	the	the	DET
taxlaw-2812	211	17	fact	fact	NOUN
taxlaw-2812	211	18	that	that	SCONJ
taxlaw-2812	211	19	,	,	PUNCT
taxlaw-2812	211	20	in	in	ADP
taxlaw-2812	211	21	1999	1999	NUM
taxlaw-2812	211	22	,	,	PUNCT
taxlaw-2812	211	23	about	about	ADV
taxlaw-2812	211	24	$	$	SYM
taxlaw-2812	211	25	2.1	2.1	NUM
taxlaw-2812	211	26	billion	billion	NUM
taxlaw-2812	211	27	in	in	ADP
taxlaw-2812	211	28	erroneous	erroneous	ADJ
taxlaw-2812	211	29	eitc	eitc	ADJ
taxlaw-2812	211	30	claims	claim	NOUN
taxlaw-2812	211	31	were	be	AUX
taxlaw-2812	211	32	made	make	VERB
taxlaw-2812	211	33	by	by	ADP
taxlaw-2812	211	34	taxpayers	taxpayer	NOUN
taxlaw-2812	211	35	who	who	PRON
taxlaw-2812	211	36	should	should	AUX
taxlaw-2812	211	37	have	have	AUX
taxlaw-2812	211	38	employed	employ	VERB
taxlaw-2812	211	39	a	a	DET
taxlaw-2812	211	40	filing	filing	NOUN
taxlaw-2812	211	41	status	status	NOUN
taxlaw-2812	211	42	of	of	ADP
taxlaw-2812	211	43	“	"	PUNCT
taxlaw-2812	211	44	married	married	ADJ
taxlaw-2812	211	45	filing	filing	NOUN
taxlaw-2812	211	46	separately	separately	ADV
taxlaw-2812	211	47	,	,	PUNCT
taxlaw-2812	211	48	”	"	PUNCT
taxlaw-2812	211	49	which	which	PRON
taxlaw-2812	211	50	renders	render	VERB
taxlaw-2812	211	51	a	a	DET
taxlaw-2812	211	52	taxpayer	taxpayer	NOUN
taxlaw-2812	211	53	automatically	automatically	ADV
taxlaw-2812	211	54	ineligible	ineligible	ADJ
taxlaw-2812	211	55	for	for	ADP
taxlaw-2812	211	56	the	the	DET
taxlaw-2812	211	57	credit	credit	NOUN
taxlaw-2812	211	58	.	.	PUNCT
taxlaw-2812	212	1	45	45	NUM
taxlaw-2812	213	1	the	the	DET
taxlaw-2812	213	2	fact	fact	NOUN
taxlaw-2812	213	3	that	that	SCONJ
taxlaw-2812	213	4	such	such	DET
taxlaw-2812	213	5	a	a	DET
taxlaw-2812	213	6	large	large	ADJ
taxlaw-2812	213	7	number	number	NOUN
taxlaw-2812	213	8	of	of	ADP
taxlaw-2812	213	9	eitc	eitc	PROPN
taxlaw-2812	213	10	claimants	claimant	NOUN
taxlaw-2812	213	11	select	select	VERB
taxlaw-2812	213	12	a	a	DET
taxlaw-2812	213	13	filing	filing	NOUN
taxlaw-2812	213	14	status	status	NOUN
taxlaw-2812	213	15	that	that	PRON
taxlaw-2812	213	16	renders	render	VERB
taxlaw-2812	213	17	them	they	PRON
taxlaw-2812	213	18	automatically	automatically	ADV
taxlaw-2812	213	19	ineligible	ineligible	ADJ
taxlaw-2812	213	20	for	for	ADP
taxlaw-2812	213	21	the	the	DET
taxlaw-2812	213	22	credit	credit	NOUN
taxlaw-2812	213	23	suggests	suggest	VERB
taxlaw-2812	213	24	widespread	widespread	ADJ
taxlaw-2812	213	25	difficulty	difficulty	NOUN
taxlaw-2812	213	26	in	in	ADP
taxlaw-2812	213	27	navigating	navigate	VERB
taxlaw-2812	213	28	the	the	DET
taxlaw-2812	213	29	credit	credit	NOUN
taxlaw-2812	213	30	’s	’s	PART
taxlaw-2812	213	31	complex	complex	ADJ
taxlaw-2812	213	32	eligibility	eligibility	NOUN
taxlaw-2812	213	33	criteria	criterion	NOUN
taxlaw-2812	213	34	,	,	PUNCT
taxlaw-2812	213	35	and	and	CCONJ
taxlaw-2812	213	36	further	far	ADV
taxlaw-2812	213	37	indicates	indicate	VERB
taxlaw-2812	213	38	that	that	SCONJ
taxlaw-2812	213	39	the	the	DET
taxlaw-2812	213	40	above	above	ADV
taxlaw-2812	213	41	-	-	PUNCT
taxlaw-2812	213	42	discussed	discuss	VERB
taxlaw-2812	213	43	noncompliance	noncompliance	NOUN
taxlaw-2812	213	44	epidemic	epidemic	NOUN
taxlaw-2812	213	45	is	be	AUX
taxlaw-2812	213	46	attributable	attributable	ADJ
taxlaw-2812	213	47	,	,	PUNCT
taxlaw-2812	213	48	at	at	ADP
taxlaw-2812	213	49	least	least	ADJ
taxlaw-2812	213	50	in	in	ADP
taxlaw-2812	213	51	part	part	NOUN
taxlaw-2812	213	52	,	,	PUNCT
taxlaw-2812	213	53	to	to	ADP
taxlaw-2812	213	54	taxpayer	taxpayer	NOUN
taxlaw-2812	213	55	confusion	confusion	NOUN
taxlaw-2812	213	56	rather	rather	ADV
taxlaw-2812	213	57	than	than	ADP
taxlaw-2812	213	58	deliberate	deliberate	ADJ
taxlaw-2812	213	59	fraud	fraud	NOUN
taxlaw-2812	213	60	.	.	PUNCT
taxlaw-2812	214	1	41	41	NUM
taxlaw-2812	214	2	roberton	roberton	ADJ
taxlaw-2812	214	3	williams	william	NOUN
taxlaw-2812	214	4	,	,	PUNCT
taxlaw-2812	214	5	who	who	PRON
taxlaw-2812	214	6	pays	pay	VERB
taxlaw-2812	214	7	no	no	DET
taxlaw-2812	214	8	income	income	NOUN
taxlaw-2812	214	9	tax	tax	NOUN
taxlaw-2812	214	10	?	?	PUNCT
taxlaw-2812	214	11	,	,	PUNCT
taxlaw-2812	214	12	123	123	NUM
taxlaw-2812	214	13	tax	tax	NOUN
taxlaw-2812	214	14	notes	note	NOUN
taxlaw-2812	214	15	1583	1583	NUM
taxlaw-2812	214	16	(	(	PUNCT
taxlaw-2812	214	17	2009	2009	NUM
taxlaw-2812	214	18	)	)	PUNCT
taxlaw-2812	214	19	.	.	PUNCT
taxlaw-2812	215	1	42	42	NUM
taxlaw-2812	215	2	see	see	VERB
taxlaw-2812	215	3	yin	yin	PROPN
taxlaw-2812	215	4	et	et	PROPN
taxlaw-2812	215	5	al	al	PROPN
taxlaw-2812	215	6	.	.	PROPN
taxlaw-2812	215	7	,	,	PUNCT
taxlaw-2812	215	8	supra	supra	PROPN
taxlaw-2812	215	9	note	note	NOUN
taxlaw-2812	215	10	4	4	NUM
taxlaw-2812	215	11	,	,	PUNCT
taxlaw-2812	215	12	at	at	ADP
taxlaw-2812	215	13	263	263	NUM
taxlaw-2812	215	14	-	-	SYM
taxlaw-2812	215	15	64	64	NUM
taxlaw-2812	215	16	.	.	PUNCT
taxlaw-2812	216	1	43	43	NUM
taxlaw-2812	216	2	american	american	PROPN
taxlaw-2812	216	3	institute	institute	PROPN
taxlaw-2812	216	4	of	of	ADP
taxlaw-2812	216	5	certified	certify	VERB
taxlaw-2812	216	6	public	public	ADJ
taxlaw-2812	216	7	accountants	accountant	NOUN
taxlaw-2812	216	8	,	,	PUNCT
taxlaw-2812	216	9	tax	tax	NOUN
taxlaw-2812	216	10	simplification	simplification	NOUN
taxlaw-2812	216	11	recommendations	recommendation	NOUN
taxlaw-2812	216	12	,	,	PUNCT
taxlaw-2812	216	13	97	97	NUM
taxlaw-2812	216	14	tni	tni	NOUN
taxlaw-2812	216	15	95	95	NUM
taxlaw-2812	216	16	-	-	SYM
taxlaw-2812	216	17	21	21	NUM
taxlaw-2812	216	18	(	(	PUNCT
taxlaw-2812	216	19	1997	1997	NUM
taxlaw-2812	216	20	)	)	PUNCT
taxlaw-2812	216	21	.	.	PUNCT
taxlaw-2812	217	1	44	44	NUM
taxlaw-2812	218	1	i	i	PRON
taxlaw-2812	218	2	d.	d.	PROPN
taxlaw-2812	218	3	45	45	NUM
taxlaw-2812	218	4	see	see	VERB
taxlaw-2812	218	5	internal	internal	ADJ
taxlaw-2812	218	6	revenue	revenue	NOUN
taxlaw-2812	218	7	serv	serv	X
taxlaw-2812	218	8	.	.	PUNCT
taxlaw-2812	218	9	,	,	PUNCT
taxlaw-2812	218	10	supra	supra	PROPN
taxlaw-2812	218	11	note	note	PROPN
taxlaw-2812	218	12	40	40	NUM
taxlaw-2812	218	13	,	,	PUNCT
taxlaw-2812	218	14	app	app	X
taxlaw-2812	218	15	.	.	PUNCT
taxlaw-2812	219	1	at	at	ADP
taxlaw-2812	219	2	c-2	c-2	NOUN
taxlaw-2812	219	3	.	.	PUNCT
taxlaw-2812	220	1	2012	2012	NUM
taxlaw-2812	220	2	]	]	PUNCT
taxlaw-2812	220	3	the	the	DET
taxlaw-2812	220	4	eitc	eitc	ADJ
taxlaw-2812	220	5	,	,	PUNCT
taxlaw-2812	220	6	low	low	ADJ
taxlaw-2812	220	7	-	-	PUNCT
taxlaw-2812	220	8	income	income	NOUN
taxlaw-2812	220	9	workers	worker	NOUN
taxlaw-2812	220	10	,	,	PUNCT
taxlaw-2812	220	11	&	&	CCONJ
taxlaw-2812	220	12	the	the	DET
taxlaw-2812	220	13	legal	legal	ADJ
taxlaw-2812	220	14	aid	aid	NOUN
taxlaw-2812	220	15	community	community	NOUN
taxlaw-2812	220	16	185	185	NUM
taxlaw-2812	220	17	given	give	VERB
taxlaw-2812	220	18	these	these	DET
taxlaw-2812	220	19	complexities	complexity	NOUN
taxlaw-2812	220	20	,	,	PUNCT
taxlaw-2812	220	21	it	it	PRON
taxlaw-2812	220	22	is	be	AUX
taxlaw-2812	220	23	not	not	PART
taxlaw-2812	220	24	surprising	surprising	ADJ
taxlaw-2812	220	25	that	that	SCONJ
taxlaw-2812	220	26	many	many	ADJ
taxlaw-2812	220	27	eitc	eitc	ADJ
taxlaw-2812	220	28	claimants	claimant	NOUN
taxlaw-2812	220	29	choose	choose	VERB
taxlaw-2812	220	30	to	to	PART
taxlaw-2812	220	31	have	have	VERB
taxlaw-2812	220	32	their	their	PRON
taxlaw-2812	220	33	returns	return	NOUN
taxlaw-2812	220	34	prepared	prepare	VERB
taxlaw-2812	220	35	professionally	professionally	ADV
taxlaw-2812	220	36	.	.	PUNCT
taxlaw-2812	221	1	46	46	NUM
taxlaw-2812	221	2	in	in	ADP
taxlaw-2812	221	3	tax	tax	NOUN
taxlaw-2812	221	4	year	year	NOUN
taxlaw-2812	221	5	2003	2003	NUM
taxlaw-2812	221	6	,	,	PUNCT
taxlaw-2812	221	7	seventy	seventy	NUM
taxlaw-2812	221	8	-	-	PUNCT
taxlaw-2812	221	9	one	one	NUM
taxlaw-2812	221	10	percent	percent	NOUN
taxlaw-2812	221	11	of	of	ADP
taxlaw-2812	221	12	all	all	DET
taxlaw-2812	221	13	eitc	eitc	ADJ
taxlaw-2812	221	14	returns	return	NOUN
taxlaw-2812	221	15	were	be	AUX
taxlaw-2812	221	16	prepared	prepare	VERB
taxlaw-2812	221	17	by	by	ADP
taxlaw-2812	221	18	a	a	DET
taxlaw-2812	221	19	third	third	ADJ
taxlaw-2812	221	20	party	party	NOUN
taxlaw-2812	221	21	,	,	PUNCT
taxlaw-2812	221	22	and	and	CCONJ
taxlaw-2812	221	23	a	a	DET
taxlaw-2812	221	24	higher	high	ADJ
taxlaw-2812	221	25	proportion	proportion	NOUN
taxlaw-2812	221	26	of	of	ADP
taxlaw-2812	221	27	eitc	eitc	NOUN
taxlaw-2812	221	28	filers	filer	NOUN
taxlaw-2812	221	29	use	use	VERB
taxlaw-2812	221	30	paid	pay	VERB
taxlaw-2812	221	31	preparers	preparer	NOUN
taxlaw-2812	221	32	than	than	SCONJ
taxlaw-2812	221	33	do	do	VERB
taxlaw-2812	221	34	middleand	middleand	PROPN
taxlaw-2812	221	35	upper	upper	ADJ
taxlaw-2812	221	36	-	-	PUNCT
taxlaw-2812	221	37	income	income	NOUN
taxlaw-2812	221	38	taxpayers	taxpayer	NOUN
taxlaw-2812	221	39	.	.	PUNCT
taxlaw-2812	222	1	47	47	NUM
taxlaw-2812	222	2	however	however	ADV
taxlaw-2812	222	3	,	,	PUNCT
taxlaw-2812	222	4	the	the	DET
taxlaw-2812	222	5	fact	fact	NOUN
taxlaw-2812	222	6	that	that	SCONJ
taxlaw-2812	222	7	eitc	eitc	ADJ
taxlaw-2812	222	8	filers	filer	NOUN
taxlaw-2812	222	9	rely	rely	VERB
taxlaw-2812	222	10	so	so	ADV
taxlaw-2812	222	11	heavily	heavily	ADV
taxlaw-2812	222	12	on	on	ADP
taxlaw-2812	222	13	external	external	ADJ
taxlaw-2812	222	14	preparation	preparation	NOUN
taxlaw-2812	222	15	appears	appear	VERB
taxlaw-2812	222	16	to	to	PART
taxlaw-2812	222	17	expose	expose	VERB
taxlaw-2812	222	18	them	they	PRON
taxlaw-2812	222	19	to	to	PART
taxlaw-2812	222	20	incompetent	incompetent	ADJ
taxlaw-2812	222	21	or	or	CCONJ
taxlaw-2812	222	22	unscrupulous	unscrupulous	ADJ
taxlaw-2812	222	23	agents	agent	NOUN
taxlaw-2812	222	24	who	who	PRON
taxlaw-2812	222	25	,	,	PUNCT
taxlaw-2812	222	26	aware	aware	ADJ
taxlaw-2812	222	27	that	that	SCONJ
taxlaw-2812	222	28	the	the	DET
taxlaw-2812	222	29	eitc	eitc	NOUN
taxlaw-2812	222	30	can	can	AUX
taxlaw-2812	222	31	often	often	ADV
taxlaw-2812	222	32	result	result	VERB
taxlaw-2812	222	33	in	in	ADP
taxlaw-2812	222	34	a	a	DET
taxlaw-2812	222	35	sizeable	sizeable	ADJ
taxlaw-2812	222	36	payout	payout	NOUN
taxlaw-2812	222	37	,	,	PUNCT
taxlaw-2812	222	38	promise	promise	VERB
taxlaw-2812	222	39	large	large	ADJ
taxlaw-2812	222	40	refunds	refund	NOUN
taxlaw-2812	222	41	as	as	ADP
taxlaw-2812	222	42	an	an	DET
taxlaw-2812	222	43	incentive	incentive	NOUN
taxlaw-2812	222	44	to	to	PART
taxlaw-2812	222	45	use	use	VERB
taxlaw-2812	222	46	their	their	PRON
taxlaw-2812	222	47	services	service	NOUN
taxlaw-2812	222	48	,	,	PUNCT
taxlaw-2812	222	49	and	and	CCONJ
taxlaw-2812	222	50	often	often	ADV
taxlaw-2812	222	51	issue	issue	VERB
taxlaw-2812	222	52	predatory	predatory	ADJ
taxlaw-2812	222	53	refund	refund	NOUN
taxlaw-2812	222	54	anticipation	anticipation	NOUN
taxlaw-2812	222	55	loans	loan	NOUN
taxlaw-2812	222	56	(	(	PUNCT
taxlaw-2812	222	57	“	"	PUNCT
taxlaw-2812	222	58	rals	ral	NOUN
taxlaw-2812	222	59	”	"	PUNCT
taxlaw-2812	222	60	)	)	PUNCT
taxlaw-2812	222	61	to	to	ADP
taxlaw-2812	222	62	eitc	eitc	PROPN
taxlaw-2812	222	63	claimants	claimant	NOUN
taxlaw-2812	222	64	.	.	PUNCT
taxlaw-2812	223	1	48	48	NUM
taxlaw-2812	223	2	in	in	ADP
taxlaw-2812	223	3	low	low	ADJ
taxlaw-2812	223	4	-	-	PUNCT
taxlaw-2812	223	5	income	income	NOUN
taxlaw-2812	223	6	communities	community	NOUN
taxlaw-2812	223	7	,	,	PUNCT
taxlaw-2812	223	8	for	for	ADP
taxlaw-2812	223	9	instance	instance	NOUN
taxlaw-2812	223	10	,	,	PUNCT
taxlaw-2812	223	11	return	return	VERB
taxlaw-2812	223	12	preparation	preparation	NOUN
taxlaw-2812	223	13	services	service	NOUN
taxlaw-2812	223	14	have	have	AUX
taxlaw-2812	223	15	arisen	arise	VERB
taxlaw-2812	223	16	to	to	PART
taxlaw-2812	223	17	facilitate	facilitate	VERB
taxlaw-2812	223	18	eitc	eitc	PROPN
taxlaw-2812	223	19	claimants	claimant	NOUN
taxlaw-2812	223	20	’	’	PART
taxlaw-2812	223	21	purchases	purchase	NOUN
taxlaw-2812	223	22	at	at	ADP
taxlaw-2812	223	23	various	various	ADJ
taxlaw-2812	223	24	retail	retail	ADJ
taxlaw-2812	223	25	outlets	outlet	NOUN
taxlaw-2812	223	26	and	and	CCONJ
taxlaw-2812	223	27	car	car	NOUN
taxlaw-2812	223	28	dealers	dealer	NOUN
taxlaw-2812	223	29	.	.	PUNCT
taxlaw-2812	224	1	49	49	NUM
taxlaw-2812	224	2	such	such	ADJ
taxlaw-2812	224	3	services	service	NOUN
taxlaw-2812	224	4	have	have	VERB
taxlaw-2812	224	5	obvious	obvious	ADJ
taxlaw-2812	224	6	incentives	incentive	NOUN
taxlaw-2812	224	7	to	to	PART
taxlaw-2812	224	8	deem	deem	VERB
taxlaw-2812	224	9	any	any	DET
taxlaw-2812	224	10	given	give	VERB
taxlaw-2812	224	11	taxpayer	taxpayer	NOUN
taxlaw-2812	224	12	eligible	eligible	ADJ
taxlaw-2812	224	13	for	for	ADP
taxlaw-2812	224	14	eitc	eitc	NOUN
taxlaw-2812	224	15	,	,	PUNCT
taxlaw-2812	224	16	and	and	CCONJ
taxlaw-2812	224	17	,	,	PUNCT
taxlaw-2812	224	18	not	not	PART
taxlaw-2812	224	19	surprisingly	surprisingly	ADV
taxlaw-2812	224	20	,	,	PUNCT
taxlaw-2812	224	21	paid	pay	VERB
taxlaw-2812	224	22	preparers	preparer	NOUN
taxlaw-2812	224	23	are	be	AUX
taxlaw-2812	224	24	associated	associate	VERB
taxlaw-2812	224	25	with	with	ADP
taxlaw-2812	224	26	a	a	DET
taxlaw-2812	224	27	troublingly	troublingly	ADV
taxlaw-2812	224	28	high	high	ADJ
taxlaw-2812	224	29	rate	rate	NOUN
taxlaw-2812	224	30	of	of	ADP
taxlaw-2812	224	31	erroneous	erroneous	ADJ
taxlaw-2812	224	32	eitc	eitc	NOUN
taxlaw-2812	224	33	claims	claim	NOUN
taxlaw-2812	224	34	:	:	PUNCT
taxlaw-2812	224	35	socalled	socalle	VERB
taxlaw-2812	224	36	“	"	PUNCT
taxlaw-2812	224	37	brokered	broker	VERB
taxlaw-2812	224	38	non	non	ADJ
taxlaw-2812	224	39	-	-	NOUN
taxlaw-2812	224	40	compliance	compliance	NOUN
taxlaw-2812	224	41	.	.	PUNCT
taxlaw-2812	224	42	”	"	PUNCT
taxlaw-2812	225	1	50	50	NUM
taxlaw-2812	225	2	moreover	moreover	ADV
taxlaw-2812	225	3	,	,	PUNCT
taxlaw-2812	225	4	these	these	DET
taxlaw-2812	225	5	preparers	preparer	NOUN
taxlaw-2812	225	6	are	be	AUX
taxlaw-2812	225	7	often	often	ADV
taxlaw-2812	225	8	fly	fly	NOUN
taxlaw-2812	225	9	-	-	PUNCT
taxlaw-2812	225	10	by	by	ADP
taxlaw-2812	225	11	-	-	PUNCT
taxlaw-2812	225	12	night	night	NOUN
taxlaw-2812	225	13	in	in	ADP
taxlaw-2812	225	14	nature	nature	NOUN
taxlaw-2812	225	15	and	and	CCONJ
taxlaw-2812	225	16	,	,	PUNCT
taxlaw-2812	225	17	as	as	ADP
taxlaw-2812	225	18	such	such	ADJ
taxlaw-2812	225	19	,	,	PUNCT
taxlaw-2812	225	20	are	be	AUX
taxlaw-2812	225	21	often	often	ADV
taxlaw-2812	225	22	no	no	ADV
taxlaw-2812	225	23	longer	long	ADV
taxlaw-2812	225	24	in	in	ADP
taxlaw-2812	225	25	business	business	NOUN
taxlaw-2812	225	26	when	when	SCONJ
taxlaw-2812	225	27	their	their	PRON
taxlaw-2812	225	28	mistakes	mistake	NOUN
taxlaw-2812	225	29	are	be	AUX
taxlaw-2812	225	30	discovered	discover	VERB
taxlaw-2812	225	31	by	by	ADP
taxlaw-2812	225	32	irs	irs	PROPN
taxlaw-2812	225	33	auditors	auditor	NOUN
taxlaw-2812	225	34	.	.	PUNCT
taxlaw-2812	226	1	51	51	NUM
taxlaw-2812	226	2	taking	take	VERB
taxlaw-2812	226	3	a	a	DET
taxlaw-2812	226	4	long	long	ADV
taxlaw-2812	226	5	-	-	PUNCT
taxlaw-2812	226	6	overdue	overdue	ADJ
taxlaw-2812	226	7	step	step	NOUN
taxlaw-2812	226	8	,	,	PUNCT
taxlaw-2812	226	9	the	the	DET
taxlaw-2812	226	10	irs	irs	PROPN
taxlaw-2812	226	11	published	publish	VERB
taxlaw-2812	226	12	a	a	DET
taxlaw-2812	226	13	rule	rule	NOUN
taxlaw-2812	226	14	in	in	ADP
taxlaw-2812	226	15	september	september	PROPN
taxlaw-2812	226	16	2010	2010	NUM
taxlaw-2812	226	17	that	that	PRON
taxlaw-2812	226	18	requires	require	VERB
taxlaw-2812	226	19	paid	pay	VERB
taxlaw-2812	226	20	preparers	preparer	NOUN
taxlaw-2812	226	21	to	to	PART
taxlaw-2812	226	22	register	register	VERB
taxlaw-2812	226	23	and	and	CCONJ
taxlaw-2812	226	24	comply	comply	VERB
taxlaw-2812	226	25	with	with	ADP
taxlaw-2812	226	26	a	a	DET
taxlaw-2812	226	27	set	set	NOUN
taxlaw-2812	226	28	of	of	ADP
taxlaw-2812	226	29	competency	competency	NOUN
taxlaw-2812	226	30	standards	standard	NOUN
taxlaw-2812	226	31	.	.	PUNCT
taxlaw-2812	227	1	52	52	NUM
taxlaw-2812	227	2	it	it	PRON
taxlaw-2812	227	3	will	will	AUX
taxlaw-2812	227	4	be	be	AUX
taxlaw-2812	227	5	critical	critical	ADJ
taxlaw-2812	227	6	for	for	SCONJ
taxlaw-2812	227	7	the	the	DET
taxlaw-2812	227	8	irs	irs	PROPN
taxlaw-2812	227	9	to	to	PART
taxlaw-2812	227	10	follow	follow	VERB
taxlaw-2812	227	11	through	through	ADP
taxlaw-2812	227	12	with	with	ADP
taxlaw-2812	227	13	vigorous	vigorous	ADJ
taxlaw-2812	227	14	and	and	CCONJ
taxlaw-2812	227	15	uniform	uniform	ADJ
taxlaw-2812	227	16	enforcement	enforcement	NOUN
taxlaw-2812	227	17	of	of	ADP
taxlaw-2812	227	18	this	this	DET
taxlaw-2812	227	19	rule	rule	NOUN
taxlaw-2812	227	20	.	.	PUNCT
taxlaw-2812	228	1	currently	currently	ADV
taxlaw-2812	228	2	,	,	PUNCT
taxlaw-2812	228	3	too	too	ADV
taxlaw-2812	228	4	few	few	ADJ
taxlaw-2812	228	5	eitc	eitc	ADJ
taxlaw-2812	228	6	claimants	claimant	NOUN
taxlaw-2812	228	7	are	be	AUX
taxlaw-2812	228	8	taking	take	VERB
taxlaw-2812	228	9	advantage	advantage	NOUN
taxlaw-2812	228	10	of	of	ADP
taxlaw-2812	228	11	the	the	DET
taxlaw-2812	228	12	irs	irs	PROPN
taxlaw-2812	228	13	’s	’s	PART
taxlaw-2812	228	14	volunteer	volunteer	NOUN
taxlaw-2812	228	15	income	income	NOUN
taxlaw-2812	228	16	tax	tax	NOUN
taxlaw-2812	228	17	assistance	assistance	NOUN
taxlaw-2812	228	18	(	(	PUNCT
taxlaw-2812	228	19	“	"	PUNCT
taxlaw-2812	228	20	vita	vita	NOUN
taxlaw-2812	228	21	”	"	PUNCT
taxlaw-2812	228	22	)	)	PUNCT
taxlaw-2812	228	23	program	program	NOUN
taxlaw-2812	228	24	,	,	PUNCT
taxlaw-2812	228	25	which	which	PRON
taxlaw-2812	228	26	consists	consist	VERB
taxlaw-2812	228	27	of	of	ADP
taxlaw-2812	228	28	trained	train	VERB
taxlaw-2812	228	29	community	community	NOUN
taxlaw-2812	228	30	volunteers	volunteer	NOUN
taxlaw-2812	228	31	who	who	PRON
taxlaw-2812	228	32	offer	offer	VERB
taxlaw-2812	228	33	free	free	ADJ
taxlaw-2812	228	34	tax	tax	NOUN
taxlaw-2812	228	35	help	help	NOUN
taxlaw-2812	228	36	to	to	PART
taxlaw-2812	228	37	lowand	lowand	VERB
taxlaw-2812	228	38	middle	middle	ADJ
taxlaw-2812	228	39	-	-	PUNCT
taxlaw-2812	228	40	income	income	NOUN
taxlaw-2812	228	41	individuals	individual	NOUN
taxlaw-2812	228	42	—	—	PUNCT
taxlaw-2812	228	43	typically	typically	ADV
taxlaw-2812	228	44	,	,	PUNCT
taxlaw-2812	228	45	those	those	PRON
taxlaw-2812	228	46	making	make	VERB
taxlaw-2812	228	47	under	under	ADP
taxlaw-2812	228	48	$	$	SYM
taxlaw-2812	228	49	50,000	50,000	NUM
taxlaw-2812	228	50	per	per	ADP
taxlaw-2812	228	51	year	year	NOUN
taxlaw-2812	228	52	.	.	PUNCT
taxlaw-2812	229	1	53	53	NUM
taxlaw-2812	229	2	even	even	ADV
taxlaw-2812	229	3	though	though	SCONJ
taxlaw-2812	229	4	the	the	DET
taxlaw-2812	229	5	vita	vita	NOUN
taxlaw-2812	229	6	staff	staff	NOUN
taxlaw-2812	229	7	members	member	NOUN
taxlaw-2812	229	8	are	be	AUX
taxlaw-2812	229	9	not	not	PART
taxlaw-2812	229	10	tax	tax	NOUN
taxlaw-2812	229	11	professionals	professional	NOUN
taxlaw-2812	229	12	,	,	PUNCT
taxlaw-2812	229	13	several	several	ADJ
taxlaw-2812	229	14	features	feature	NOUN
taxlaw-2812	229	15	of	of	ADP
taxlaw-2812	229	16	the	the	DET
taxlaw-2812	229	17	program	program	NOUN
taxlaw-2812	229	18	still	still	ADV
taxlaw-2812	229	19	make	make	VERB
taxlaw-2812	229	20	it	it	PRON
taxlaw-2812	229	21	a	a	DET
taxlaw-2812	229	22	superior	superior	ADJ
taxlaw-2812	229	23	option	option	NOUN
taxlaw-2812	229	24	to	to	PART
taxlaw-2812	229	25	paid	pay	VERB
taxlaw-2812	229	26	preparation	preparation	NOUN
taxlaw-2812	229	27	for	for	ADP
taxlaw-2812	229	28	most	most	ADJ
taxlaw-2812	229	29	eitc	eitc	ADJ
taxlaw-2812	229	30	claimants	claimant	NOUN
taxlaw-2812	229	31	.	.	PUNCT
taxlaw-2812	230	1	first	first	ADV
taxlaw-2812	230	2	,	,	PUNCT
taxlaw-2812	230	3	vita	vita	NOUN
taxlaw-2812	230	4	staff	staff	NOUN
taxlaw-2812	230	5	must	must	AUX
taxlaw-2812	230	6	undergo	undergo	VERB
taxlaw-2812	230	7	a	a	DET
taxlaw-2812	230	8	rigorous	rigorous	ADJ
taxlaw-2812	230	9	training	training	NOUN
taxlaw-2812	230	10	program	program	NOUN
taxlaw-2812	230	11	and	and	CCONJ
taxlaw-2812	230	12	pass	pass	VERB
taxlaw-2812	230	13	qualifying	qualifying	NOUN
taxlaw-2812	230	14	examinations	examination	NOUN
taxlaw-2812	230	15	in	in	ADP
taxlaw-2812	230	16	order	order	NOUN
taxlaw-2812	230	17	to	to	PART
taxlaw-2812	230	18	prepare	prepare	VERB
taxlaw-2812	230	19	returns	return	NOUN
taxlaw-2812	230	20	for	for	ADP
taxlaw-2812	230	21	various	various	ADJ
taxlaw-2812	230	22	individuals	individual	NOUN
taxlaw-2812	230	23	.	.	PUNCT
taxlaw-2812	231	1	for	for	ADP
taxlaw-2812	231	2	example	example	NOUN
taxlaw-2812	231	3	,	,	PUNCT
taxlaw-2812	231	4	passing	pass	VERB
taxlaw-2812	231	5	a	a	DET
taxlaw-2812	231	6	basic	basic	ADJ
taxlaw-2812	231	7	exam	exam	NOUN
taxlaw-2812	231	8	allows	allow	VERB
taxlaw-2812	231	9	a	a	DET
taxlaw-2812	231	10	volunteer	volunteer	NOUN
taxlaw-2812	231	11	to	to	PART
taxlaw-2812	231	12	prepare	prepare	VERB
taxlaw-2812	231	13	most	most	ADJ
taxlaw-2812	231	14	individual	individual	ADJ
taxlaw-2812	231	15	and	and	CCONJ
taxlaw-2812	231	16	family	family	NOUN
taxlaw-2812	231	17	returns	return	NOUN
taxlaw-2812	231	18	,	,	PUNCT
taxlaw-2812	231	19	but	but	CCONJ
taxlaw-2812	231	20	passing	pass	VERB
taxlaw-2812	231	21	a	a	DET
taxlaw-2812	231	22	more	more	ADV
taxlaw-2812	231	23	advanced	advanced	ADJ
taxlaw-2812	231	24	exam	exam	NOUN
taxlaw-2812	231	25	is	be	AUX
taxlaw-2812	231	26	required	require	VERB
taxlaw-2812	231	27	to	to	PART
taxlaw-2812	231	28	prepare	prepare	VERB
taxlaw-2812	231	29	more	more	ADV
taxlaw-2812	231	30	complicated	complicated	ADJ
taxlaw-2812	231	31	returns	return	NOUN
taxlaw-2812	231	32	,	,	PUNCT
taxlaw-2812	231	33	such	such	ADJ
taxlaw-2812	231	34	as	as	ADP
taxlaw-2812	231	35	those	those	PRON
taxlaw-2812	231	36	involving	involve	VERB
taxlaw-2812	231	37	higher	high	ADJ
taxlaw-2812	231	38	education	education	NOUN
taxlaw-2812	231	39	credits	credit	NOUN
taxlaw-2812	231	40	or	or	CCONJ
taxlaw-2812	231	41	selfemployment	selfemployment	NOUN
taxlaw-2812	231	42	.	.	PUNCT
taxlaw-2812	232	1	second	second	ADJ
taxlaw-2812	232	2	,	,	PUNCT
taxlaw-2812	232	3	there	there	PRON
taxlaw-2812	232	4	is	be	VERB
taxlaw-2812	232	5	a	a	DET
taxlaw-2812	232	6	dual	dual	ADJ
taxlaw-2812	232	7	-	-	PUNCT
taxlaw-2812	232	8	layer	layer	NOUN
taxlaw-2812	232	9	review	review	NOUN
taxlaw-2812	232	10	process	process	NOUN
taxlaw-2812	232	11	in	in	ADP
taxlaw-2812	232	12	vita	vita	NOUN
taxlaw-2812	232	13	preparations	preparation	NOUN
taxlaw-2812	232	14	,	,	PUNCT
taxlaw-2812	232	15	in	in	ADP
taxlaw-2812	232	16	which	which	PRON
taxlaw-2812	232	17	the	the	DET
taxlaw-2812	232	18	initial	initial	ADJ
taxlaw-2812	232	19	preparer	preparer	NOUN
taxlaw-2812	232	20	’s	’s	PART
taxlaw-2812	232	21	work	work	NOUN
taxlaw-2812	232	22	is	be	AUX
taxlaw-2812	232	23	always	always	ADV
taxlaw-2812	232	24	checked	check	VERB
taxlaw-2812	232	25	by	by	ADP
taxlaw-2812	232	26	a	a	DET
taxlaw-2812	232	27	more	more	ADV
taxlaw-2812	232	28	experienced	experienced	ADJ
taxlaw-2812	232	29	volunteer	volunteer	NOUN
taxlaw-2812	232	30	before	before	SCONJ
taxlaw-2812	232	31	the	the	DET
taxlaw-2812	232	32	return	return	NOUN
taxlaw-2812	232	33	is	be	AUX
taxlaw-2812	232	34	filed	file	VERB
taxlaw-2812	232	35	.	.	PUNCT
taxlaw-2812	233	1	finally	finally	ADV
taxlaw-2812	233	2	,	,	PUNCT
taxlaw-2812	233	3	and	and	CCONJ
taxlaw-2812	233	4	most	most	ADV
taxlaw-2812	233	5	importantly	importantly	ADV
taxlaw-2812	233	6	,	,	PUNCT
taxlaw-2812	233	7	vita	vita	PROPN
taxlaw-2812	233	8	is	be	AUX
taxlaw-2812	233	9	free	free	ADJ
taxlaw-2812	233	10	,	,	PUNCT
taxlaw-2812	233	11	allowing	allow	VERB
taxlaw-2812	233	12	the	the	DET
taxlaw-2812	233	13	eitc	eitc	NOUN
taxlaw-2812	233	14	46	46	NUM
taxlaw-2812	233	15	see	see	VERB
taxlaw-2812	233	16	stephen	stephen	PROPN
taxlaw-2812	233	17	d.	d.	PROPN
taxlaw-2812	233	18	holt	holt	PROPN
taxlaw-2812	233	19	,	,	PUNCT
taxlaw-2812	233	20	keeping	keep	VERB
taxlaw-2812	233	21	it	it	PRON
taxlaw-2812	233	22	in	in	ADP
taxlaw-2812	233	23	context	context	NOUN
taxlaw-2812	233	24	:	:	PUNCT
taxlaw-2812	233	25	earned	earn	VERB
taxlaw-2812	233	26	income	income	NOUN
taxlaw-2812	233	27	tax	tax	NOUN
taxlaw-2812	233	28	credit	credit	NOUN
taxlaw-2812	233	29	compliance	compliance	NOUN
taxlaw-2812	233	30	and	and	CCONJ
taxlaw-2812	233	31	treatment	treatment	NOUN
taxlaw-2812	233	32	of	of	ADP
taxlaw-2812	233	33	the	the	DET
taxlaw-2812	233	34	working	work	VERB
taxlaw-2812	233	35	poor	poor	ADJ
taxlaw-2812	233	36	,	,	PUNCT
taxlaw-2812	233	37	6	6	NUM
taxlaw-2812	233	38	conn	conn	NOUN
taxlaw-2812	233	39	.	.	PUNCT
taxlaw-2812	234	1	pub	pub	NOUN
taxlaw-2812	234	2	.	.	PUNCT
taxlaw-2812	235	1	int	int	NOUN
taxlaw-2812	235	2	.	.	PUNCT
taxlaw-2812	236	1	l.j	l.j	PROPN
taxlaw-2812	236	2	.	.	PROPN
taxlaw-2812	236	3	183	183	NUM
taxlaw-2812	236	4	,	,	PUNCT
taxlaw-2812	236	5	199	199	NUM
taxlaw-2812	236	6	-	-	SYM
taxlaw-2812	236	7	200	200	NUM
taxlaw-2812	236	8	(	(	PUNCT
taxlaw-2812	236	9	2007	2007	NUM
taxlaw-2812	236	10	)	)	PUNCT
taxlaw-2812	236	11	.	.	PUNCT
taxlaw-2812	237	1	separately	separately	ADV
taxlaw-2812	237	2	,	,	PUNCT
taxlaw-2812	237	3	and	and	CCONJ
taxlaw-2812	237	4	beyond	beyond	ADP
taxlaw-2812	237	5	the	the	DET
taxlaw-2812	237	6	scope	scope	NOUN
taxlaw-2812	237	7	of	of	ADP
taxlaw-2812	237	8	this	this	DET
taxlaw-2812	237	9	article	article	NOUN
taxlaw-2812	237	10	,	,	PUNCT
taxlaw-2812	237	11	eitc	eitc	PROPN
taxlaw-2812	237	12	claimants	claimant	NOUN
taxlaw-2812	237	13	’	'	PUNCT
taxlaw-2812	237	14	need	need	NOUN
taxlaw-2812	237	15	for	for	ADP
taxlaw-2812	237	16	tax	tax	NOUN
taxlaw-2812	237	17	preparation	preparation	NOUN
taxlaw-2812	237	18	may	may	AUX
taxlaw-2812	237	19	well	well	ADV
taxlaw-2812	237	20	pose	pose	VERB
taxlaw-2812	237	21	a	a	DET
taxlaw-2812	237	22	normative	normative	ADJ
taxlaw-2812	237	23	concern	concern	NOUN
taxlaw-2812	237	24	insofar	insofar	ADV
taxlaw-2812	237	25	as	as	SCONJ
taxlaw-2812	237	26	they	they	PRON
taxlaw-2812	237	27	are	be	AUX
taxlaw-2812	237	28	effectively	effectively	ADV
taxlaw-2812	237	29	paying	pay	VERB
taxlaw-2812	237	30	a	a	DET
taxlaw-2812	237	31	fee	fee	NOUN
taxlaw-2812	237	32	for	for	ADP
taxlaw-2812	237	33	their	their	PRON
taxlaw-2812	237	34	welfare	welfare	NOUN
taxlaw-2812	237	35	entitlements	entitlement	NOUN
taxlaw-2812	237	36	.	.	PUNCT
taxlaw-2812	238	1	47	47	NUM
taxlaw-2812	238	2	see	see	VERB
taxlaw-2812	238	3	i	i	PRON
taxlaw-2812	238	4	d.	d.	PROPN
taxlaw-2812	238	5	at	at	ADP
taxlaw-2812	238	6	199	199	NUM
taxlaw-2812	238	7	.	.	PUNCT
taxlaw-2812	239	1	48	48	NUM
taxlaw-2812	239	2	see	see	VERB
taxlaw-2812	239	3	janet	janet	PROPN
taxlaw-2812	239	4	spragens	spragens	PROPN
taxlaw-2812	239	5	&	&	CCONJ
taxlaw-2812	239	6	nina	nina	PROPN
taxlaw-2812	239	7	olson	olson	PROPN
taxlaw-2812	239	8	,	,	PUNCT
taxlaw-2812	239	9	tax	tax	NOUN
taxlaw-2812	239	10	clinics	clinic	NOUN
taxlaw-2812	239	11	:	:	PUNCT
taxlaw-2812	239	12	the	the	DET
taxlaw-2812	239	13	new	new	ADJ
taxlaw-2812	239	14	face	face	NOUN
taxlaw-2812	239	15	of	of	ADP
taxlaw-2812	239	16	legal	legal	ADJ
taxlaw-2812	239	17	services	service	NOUN
taxlaw-2812	239	18	,	,	PUNCT
taxlaw-2812	239	19	88	88	NUM
taxlaw-2812	239	20	tax	tax	NOUN
taxlaw-2812	239	21	notes	note	NOUN
taxlaw-2812	239	22	1525	1525	NUM
taxlaw-2812	239	23	,	,	PUNCT
taxlaw-2812	239	24	1526	1526	NUM
taxlaw-2812	239	25	(	(	PUNCT
taxlaw-2812	239	26	2000	2000	NUM
taxlaw-2812	239	27	)	)	PUNCT
taxlaw-2812	239	28	;	;	PUNCT
taxlaw-2812	239	29	see	see	VERB
taxlaw-2812	239	30	also	also	ADV
taxlaw-2812	239	31	holt	holt	PROPN
taxlaw-2812	239	32	,	,	PUNCT
taxlaw-2812	239	33	supra	supra	PROPN
taxlaw-2812	239	34	note	note	PROPN
taxlaw-2812	239	35	46	46	NUM
taxlaw-2812	239	36	,	,	PUNCT
taxlaw-2812	239	37	at	at	ADP
taxlaw-2812	239	38	200	200	NUM
taxlaw-2812	239	39	.	.	NOUN
taxlaw-2812	239	40	49	49	NUM
taxlaw-2812	239	41	see	see	VERB
taxlaw-2812	239	42	holt	holt	PROPN
taxlaw-2812	239	43	,	,	PUNCT
taxlaw-2812	239	44	supra	supra	PROPN
taxlaw-2812	239	45	note	note	PROPN
taxlaw-2812	239	46	46	46	NUM
taxlaw-2812	239	47	,	,	PUNCT
taxlaw-2812	239	48	at	at	ADP
taxlaw-2812	239	49	201	201	NUM
taxlaw-2812	239	50	.	.	PUNCT
taxlaw-2812	239	51	50	50	NUM
taxlaw-2812	239	52	see	see	VERB
taxlaw-2812	239	53	danshera	danshera	NOUN
taxlaw-2812	239	54	cords	cord	NOUN
taxlaw-2812	239	55	,	,	PUNCT
taxlaw-2812	239	56	paid	pay	VERB
taxlaw-2812	239	57	tax	tax	NOUN
taxlaw-2812	239	58	preparers	preparer	NOUN
taxlaw-2812	239	59	,	,	PUNCT
taxlaw-2812	239	60	used	use	VERB
taxlaw-2812	239	61	car	car	NOUN
taxlaw-2812	239	62	dealers	dealer	NOUN
taxlaw-2812	239	63	,	,	PUNCT
taxlaw-2812	239	64	refund	refund	NOUN
taxlaw-2812	239	65	anticipation	anticipation	NOUN
taxlaw-2812	239	66	loans	loan	NOUN
taxlaw-2812	239	67	and	and	CCONJ
taxlaw-2812	239	68	the	the	DET
taxlaw-2812	239	69	earned	earn	VERB
taxlaw-2812	239	70	income	income	NOUN
taxlaw-2812	239	71	tax	tax	NOUN
taxlaw-2812	239	72	credit	credit	NOUN
taxlaw-2812	239	73	:	:	PUNCT
taxlaw-2812	239	74	the	the	DET
taxlaw-2812	239	75	need	need	NOUN
taxlaw-2812	239	76	to	to	PART
taxlaw-2812	239	77	regulate	regulate	VERB
taxlaw-2812	239	78	tax	tax	NOUN
taxlaw-2812	239	79	return	return	NOUN
taxlaw-2812	239	80	preparers	preparer	NOUN
taxlaw-2812	239	81	and	and	CCONJ
taxlaw-2812	239	82	provide	provide	VERB
taxlaw-2812	239	83	more	more	ADV
taxlaw-2812	239	84	free	free	ADJ
taxlaw-2812	239	85	alternatives	alternative	NOUN
taxlaw-2812	239	86	,	,	PUNCT
taxlaw-2812	239	87	59	59	NUM
taxlaw-2812	239	88	case	case	NOUN
taxlaw-2812	239	89	w.	w.	NOUN
taxlaw-2812	239	90	res	res	PROPN
taxlaw-2812	239	91	.	.	PUNCT
taxlaw-2812	240	1	l.	l.	PROPN
taxlaw-2812	240	2	rev	rev	PROPN
taxlaw-2812	240	3	.	.	PROPN
taxlaw-2812	240	4	351	351	NUM
taxlaw-2812	240	5	,	,	PUNCT
taxlaw-2812	240	6	368	368	NUM
taxlaw-2812	240	7	(	(	PUNCT
taxlaw-2812	240	8	2009	2009	NUM
taxlaw-2812	240	9	)	)	PUNCT
taxlaw-2812	240	10	(	(	PUNCT
taxlaw-2812	240	11	defining	define	VERB
taxlaw-2812	240	12	“	"	PUNCT
taxlaw-2812	240	13	brokered	broker	VERB
taxlaw-2812	240	14	noncompliance	noncompliance	NOUN
taxlaw-2812	240	15	”	"	PUNCT
taxlaw-2812	240	16	as	as	ADP
taxlaw-2812	240	17	“	"	PUNCT
taxlaw-2812	240	18	noncompliance	noncompliance	NOUN
taxlaw-2812	240	19	facilitated	facilitate	VERB
taxlaw-2812	240	20	by	by	ADP
taxlaw-2812	240	21	a	a	DET
taxlaw-2812	240	22	paid	pay	VERB
taxlaw-2812	240	23	preparer	preparer	NOUN
taxlaw-2812	240	24	”	"	PUNCT
taxlaw-2812	240	25	and	and	CCONJ
taxlaw-2812	240	26	speculating	speculate	VERB
taxlaw-2812	240	27	that	that	SCONJ
taxlaw-2812	240	28	“	"	PUNCT
taxlaw-2812	240	29	[	[	X
taxlaw-2812	240	30	b]rokered	b]rokere	VERB
taxlaw-2812	240	31	noncompliance	noncompliance	NOUN
taxlaw-2812	240	32	may	may	AUX
taxlaw-2812	240	33	be	be	AUX
taxlaw-2812	240	34	particularly	particularly	ADV
taxlaw-2812	240	35	serious	serious	ADJ
taxlaw-2812	240	36	among	among	ADP
taxlaw-2812	240	37	eitc	eitc	ADJ
taxlaw-2812	240	38	recipients	recipient	NOUN
taxlaw-2812	240	39	.	.	PUNCT
taxlaw-2812	240	40	.	.	PUNCT
taxlaw-2812	240	41	.	.	PUNCT
taxlaw-2812	240	42	.	.	PUNCT
taxlaw-2812	240	43	”	"	PUNCT
taxlaw-2812	240	44	)	)	PUNCT
taxlaw-2812	240	45	.	.	PUNCT
taxlaw-2812	241	1	51	51	NUM
taxlaw-2812	241	2	see	see	VERB
taxlaw-2812	241	3	spragens	spragen	NOUN
taxlaw-2812	241	4	&	&	CCONJ
taxlaw-2812	241	5	olson	olson	PROPN
taxlaw-2812	241	6	,	,	PUNCT
taxlaw-2812	241	7	supra	supra	PROPN
taxlaw-2812	241	8	note	note	NOUN
taxlaw-2812	241	9	48	48	NUM
taxlaw-2812	241	10	,	,	PUNCT
taxlaw-2812	241	11	at	at	ADP
taxlaw-2812	241	12	1526	1526	NUM
taxlaw-2812	241	13	.	.	PUNCT
taxlaw-2812	242	1	52	52	NUM
taxlaw-2812	242	2	furnishing	furnish	VERB
taxlaw-2812	242	3	identifying	identify	VERB
taxlaw-2812	242	4	number	number	NOUN
taxlaw-2812	242	5	of	of	ADP
taxlaw-2812	242	6	tax	tax	NOUN
taxlaw-2812	242	7	return	return	NOUN
taxlaw-2812	242	8	preparer	preparer	NOUN
taxlaw-2812	242	9	,	,	PUNCT
taxlaw-2812	242	10	75	75	NUM
taxlaw-2812	242	11	fed	feed	VERB
taxlaw-2812	242	12	.	.	PUNCT
taxlaw-2812	243	1	reg	reg	PROPN
taxlaw-2812	243	2	.	.	PUNCT
taxlaw-2812	244	1	60309	60309	NUM
taxlaw-2812	244	2	(	(	PUNCT
taxlaw-2812	244	3	sept	sept	PROPN
taxlaw-2812	244	4	.	.	PROPN
taxlaw-2812	244	5	30	30	NUM
taxlaw-2812	244	6	,	,	PUNCT
taxlaw-2812	244	7	2010	2010	NUM
taxlaw-2812	244	8	)	)	PUNCT
taxlaw-2812	245	1	(	(	PUNCT
taxlaw-2812	245	2	amending	amend	VERB
taxlaw-2812	245	3	26	26	NUM
taxlaw-2812	245	4	c.f.r	c.f.r	NOUN
taxlaw-2812	245	5	.	.	PUNCT
taxlaw-2812	246	1	parts	part	NOUN
taxlaw-2812	246	2	1	1	NUM
taxlaw-2812	246	3	and	and	CCONJ
taxlaw-2812	246	4	602	602	NUM
taxlaw-2812	246	5	)	)	PUNCT
taxlaw-2812	246	6	.	.	PUNCT
taxlaw-2812	247	1	53	53	NUM
taxlaw-2812	247	2	free	free	ADJ
taxlaw-2812	247	3	tax	tax	NOUN
taxlaw-2812	247	4	preparation	preparation	NOUN
taxlaw-2812	247	5	for	for	ADP
taxlaw-2812	247	6	you	you	PRON
taxlaw-2812	247	7	by	by	ADP
taxlaw-2812	247	8	volunteers	volunteer	NOUN
taxlaw-2812	247	9	,	,	PUNCT
taxlaw-2812	247	10	internal	internal	ADJ
taxlaw-2812	247	11	revenue	revenue	NOUN
taxlaw-2812	247	12	serv	serv	X
taxlaw-2812	247	13	.	.	PUNCT
taxlaw-2812	247	14	,	,	PUNCT
taxlaw-2812	247	15	http://www.irs.gov/individuals/article/0,,id=107626,00.html	http://www.irs.gov/individuals/article/0,,id=107626,00.html	PROPN
taxlaw-2812	247	16	(	(	PUNCT
taxlaw-2812	247	17	last	last	ADJ
taxlaw-2812	247	18	visited	visit	VERB
taxlaw-2812	247	19	feb	feb	PROPN
taxlaw-2812	247	20	.	.	PROPN
taxlaw-2812	247	21	3	3	NUM
taxlaw-2812	247	22	,	,	PUNCT
taxlaw-2812	247	23	2012	2012	NUM
taxlaw-2812	247	24	)	)	PUNCT
taxlaw-2812	247	25	.	.	PUNCT
taxlaw-2812	248	1	186	186	NUM
taxlaw-2812	248	2	columbia	columbia	PROPN
taxlaw-2812	248	3	journal	journal	PROPN
taxlaw-2812	248	4	of	of	ADP
taxlaw-2812	248	5	tax	tax	NOUN
taxlaw-2812	248	6	law	law	NOUN
taxlaw-2812	248	7	[	[	X
taxlaw-2812	248	8	vol.3:177	vol.3:177	PROPN
taxlaw-2812	248	9	claimants	claimant	VERB
taxlaw-2812	248	10	to	to	PART
taxlaw-2812	248	11	keep	keep	VERB
taxlaw-2812	248	12	more	more	ADJ
taxlaw-2812	248	13	of	of	ADP
taxlaw-2812	248	14	their	their	PRON
taxlaw-2812	248	15	entitlement	entitlement	NOUN
taxlaw-2812	248	16	benefits	benefit	NOUN
taxlaw-2812	248	17	.	.	PUNCT
taxlaw-2812	249	1	paid	pay	VERB
taxlaw-2812	249	2	preparation	preparation	NOUN
taxlaw-2812	249	3	,	,	PUNCT
taxlaw-2812	249	4	by	by	ADP
taxlaw-2812	249	5	comparison	comparison	NOUN
taxlaw-2812	249	6	,	,	PUNCT
taxlaw-2812	249	7	can	can	AUX
taxlaw-2812	249	8	cost	cost	VERB
taxlaw-2812	249	9	eitc	eitc	ADJ
taxlaw-2812	249	10	claimants	claimant	NOUN
taxlaw-2812	249	11	hundreds	hundred	NOUN
taxlaw-2812	249	12	of	of	ADP
taxlaw-2812	249	13	dollars	dollar	NOUN
taxlaw-2812	249	14	.	.	PUNCT
taxlaw-2812	250	1	54	54	NUM
taxlaw-2812	250	2	for	for	ADP
taxlaw-2812	250	3	the	the	DET
taxlaw-2812	250	4	purposes	purpose	NOUN
taxlaw-2812	250	5	of	of	ADP
taxlaw-2812	250	6	this	this	DET
taxlaw-2812	250	7	article	article	NOUN
taxlaw-2812	250	8	,	,	PUNCT
taxlaw-2812	250	9	though	though	ADV
taxlaw-2812	250	10	,	,	PUNCT
taxlaw-2812	250	11	perhaps	perhaps	ADV
taxlaw-2812	250	12	the	the	DET
taxlaw-2812	250	13	most	most	ADV
taxlaw-2812	250	14	important	important	ADJ
taxlaw-2812	250	15	drawback	drawback	NOUN
taxlaw-2812	250	16	of	of	ADP
taxlaw-2812	250	17	the	the	DET
taxlaw-2812	250	18	eitc	eitc	PROPN
taxlaw-2812	250	19	’s	’s	PART
taxlaw-2812	250	20	tax	tax	NOUN
taxlaw-2812	250	21	administration	administration	NOUN
taxlaw-2812	250	22	derives	derive	VERB
taxlaw-2812	250	23	from	from	ADP
taxlaw-2812	250	24	the	the	DET
taxlaw-2812	250	25	fact	fact	NOUN
taxlaw-2812	250	26	that	that	SCONJ
taxlaw-2812	250	27	when	when	SCONJ
taxlaw-2812	250	28	eitc	eitc	ADJ
taxlaw-2812	250	29	claimants	claimant	NOUN
taxlaw-2812	250	30	—	—	PUNCT
taxlaw-2812	250	31	who	who	PRON
taxlaw-2812	250	32	are	be	AUX
taxlaw-2812	250	33	responsible	responsible	ADJ
taxlaw-2812	250	34	for	for	ADP
taxlaw-2812	250	35	certifying	certify	VERB
taxlaw-2812	250	36	their	their	PRON
taxlaw-2812	250	37	own	own	ADJ
taxlaw-2812	250	38	eligibility	eligibility	NOUN
taxlaw-2812	250	39	—	—	PUNCT
taxlaw-2812	250	40	erroneously	erroneously	ADV
taxlaw-2812	250	41	claim	claim	VERB
taxlaw-2812	250	42	to	to	PART
taxlaw-2812	250	43	be	be	AUX
taxlaw-2812	250	44	eligible	eligible	ADJ
taxlaw-2812	250	45	,	,	PUNCT
taxlaw-2812	250	46	they	they	PRON
taxlaw-2812	250	47	are	be	AUX
taxlaw-2812	250	48	required	require	VERB
taxlaw-2812	250	49	to	to	PART
taxlaw-2812	250	50	engage	engage	VERB
taxlaw-2812	250	51	the	the	DET
taxlaw-2812	250	52	irs	irs	PROPN
taxlaw-2812	250	53	’s	’s	PART
taxlaw-2812	250	54	complex	complex	ADJ
taxlaw-2812	250	55	“	"	PUNCT
taxlaw-2812	250	56	deficiency	deficiency	NOUN
taxlaw-2812	250	57	process	process	NOUN
taxlaw-2812	250	58	”	"	PUNCT
taxlaw-2812	250	59	encompassing	encompass	VERB
taxlaw-2812	250	60	correspondence	correspondence	NOUN
taxlaw-2812	250	61	audits	audits	NOUN
taxlaw-2812	250	62	,	,	PUNCT
taxlaw-2812	250	63	the	the	DET
taxlaw-2812	250	64	irs	irs	PROPN
taxlaw-2812	250	65	office	office	NOUN
taxlaw-2812	250	66	of	of	ADP
taxlaw-2812	250	67	appeals	appeal	NOUN
taxlaw-2812	250	68	,	,	PUNCT
taxlaw-2812	250	69	and	and	CCONJ
taxlaw-2812	250	70	united	united	PROPN
taxlaw-2812	250	71	states	states	PROPN
taxlaw-2812	250	72	tax	tax	NOUN
taxlaw-2812	250	73	courts	court	NOUN
taxlaw-2812	250	74	.	.	PUNCT
taxlaw-2812	251	1	55	55	NUM
taxlaw-2812	251	2	taxpayers	taxpayer	NOUN
taxlaw-2812	251	3	who	who	PRON
taxlaw-2812	251	4	are	be	AUX
taxlaw-2812	251	5	unsuccessful	unsuccessful	ADJ
taxlaw-2812	251	6	in	in	ADP
taxlaw-2812	251	7	vindicating	vindicate	VERB
taxlaw-2812	251	8	their	their	PRON
taxlaw-2812	251	9	claims	claim	NOUN
taxlaw-2812	251	10	through	through	ADP
taxlaw-2812	251	11	this	this	DET
taxlaw-2812	251	12	daunting	daunt	VERB
taxlaw-2812	251	13	process	process	NOUN
taxlaw-2812	251	14	are	be	AUX
taxlaw-2812	251	15	required	require	VERB
taxlaw-2812	251	16	to	to	PART
taxlaw-2812	251	17	repay	repay	VERB
taxlaw-2812	251	18	the	the	DET
taxlaw-2812	251	19	benefit	benefit	NOUN
taxlaw-2812	251	20	they	they	PRON
taxlaw-2812	251	21	have	have	AUX
taxlaw-2812	251	22	received	receive	VERB
taxlaw-2812	251	23	,	,	PUNCT
taxlaw-2812	251	24	with	with	ADP
taxlaw-2812	251	25	interest	interest	NOUN
taxlaw-2812	251	26	,	,	PUNCT
taxlaw-2812	251	27	and	and	CCONJ
taxlaw-2812	251	28	often	often	ADV
taxlaw-2812	251	29	with	with	ADP
taxlaw-2812	251	30	penalties	penalty	NOUN
taxlaw-2812	251	31	as	as	ADV
taxlaw-2812	251	32	well	well	ADV
taxlaw-2812	251	33	.	.	PUNCT
taxlaw-2812	252	1	56	56	NUM
taxlaw-2812	252	2	this	this	DET
taxlaw-2812	252	3	susceptibility	susceptibility	NOUN
taxlaw-2812	252	4	to	to	ADP
taxlaw-2812	252	5	legal	legal	ADJ
taxlaw-2812	252	6	penalties	penalty	NOUN
taxlaw-2812	252	7	or	or	CCONJ
taxlaw-2812	252	8	loss	loss	NOUN
taxlaw-2812	252	9	of	of	ADP
taxlaw-2812	252	10	benefits	benefit	NOUN
taxlaw-2812	252	11	,	,	PUNCT
taxlaw-2812	252	12	which	which	PRON
taxlaw-2812	252	13	will	will	AUX
taxlaw-2812	252	14	be	be	AUX
taxlaw-2812	252	15	discussed	discuss	VERB
taxlaw-2812	252	16	in	in	ADP
taxlaw-2812	252	17	the	the	DET
taxlaw-2812	252	18	following	follow	VERB
taxlaw-2812	252	19	section	section	NOUN
taxlaw-2812	252	20	,	,	PUNCT
taxlaw-2812	252	21	is	be	AUX
taxlaw-2812	252	22	especially	especially	ADV
taxlaw-2812	252	23	concerning	concern	VERB
taxlaw-2812	252	24	in	in	ADP
taxlaw-2812	252	25	light	light	NOUN
taxlaw-2812	252	26	of	of	ADP
taxlaw-2812	252	27	inadequate	inadequate	ADJ
taxlaw-2812	252	28	legal	legal	ADJ
taxlaw-2812	252	29	representation	representation	NOUN
taxlaw-2812	252	30	for	for	ADP
taxlaw-2812	252	31	eitc	eitc	ADJ
taxlaw-2812	252	32	claimants	claimant	NOUN
taxlaw-2812	252	33	.	.	PUNCT
taxlaw-2812	253	1	in	in	ADP
taxlaw-2812	253	2	sum	sum	NOUN
taxlaw-2812	253	3	,	,	PUNCT
taxlaw-2812	253	4	administering	administer	VERB
taxlaw-2812	253	5	this	this	DET
taxlaw-2812	253	6	anti	anti	ADJ
taxlaw-2812	253	7	-	-	ADJ
taxlaw-2812	253	8	poverty	poverty	ADJ
taxlaw-2812	253	9	regime	regime	NOUN
taxlaw-2812	253	10	through	through	ADP
taxlaw-2812	253	11	the	the	DET
taxlaw-2812	253	12	tax	tax	NOUN
taxlaw-2812	253	13	system	system	NOUN
taxlaw-2812	253	14	,	,	PUNCT
taxlaw-2812	253	15	despite	despite	SCONJ
taxlaw-2812	253	16	its	its	PRON
taxlaw-2812	253	17	lower	low	ADJ
taxlaw-2812	253	18	cost	cost	NOUN
taxlaw-2812	253	19	to	to	ADP
taxlaw-2812	253	20	the	the	DET
taxlaw-2812	253	21	government	government	NOUN
taxlaw-2812	253	22	,	,	PUNCT
taxlaw-2812	253	23	can	can	AUX
taxlaw-2812	253	24	come	come	VERB
taxlaw-2812	253	25	at	at	ADP
taxlaw-2812	253	26	significant	significant	ADJ
taxlaw-2812	253	27	personal	personal	ADJ
taxlaw-2812	253	28	expense	expense	NOUN
taxlaw-2812	253	29	to	to	ADP
taxlaw-2812	253	30	claimants	claimant	NOUN
taxlaw-2812	253	31	,	,	PUNCT
taxlaw-2812	253	32	who	who	PRON
taxlaw-2812	253	33	are	be	AUX
taxlaw-2812	253	34	more	more	ADV
taxlaw-2812	253	35	susceptible	susceptible	ADJ
taxlaw-2812	253	36	to	to	ADP
taxlaw-2812	253	37	erroneous	erroneous	ADJ
taxlaw-2812	253	38	deprivation	deprivation	NOUN
taxlaw-2812	253	39	of	of	ADP
taxlaw-2812	253	40	their	their	PRON
taxlaw-2812	253	41	entitlements	entitlement	NOUN
taxlaw-2812	253	42	when	when	SCONJ
taxlaw-2812	253	43	compared	compare	VERB
taxlaw-2812	253	44	to	to	ADP
taxlaw-2812	253	45	participants	participant	NOUN
taxlaw-2812	253	46	in	in	ADP
taxlaw-2812	253	47	other	other	ADJ
taxlaw-2812	253	48	welfare	welfare	NOUN
taxlaw-2812	253	49	programs	program	NOUN
taxlaw-2812	253	50	.	.	PUNCT
taxlaw-2812	254	1	57	57	NUM
taxlaw-2812	254	2	c.	c.	NOUN
taxlaw-2812	254	3	a	a	DET
taxlaw-2812	254	4	legal	legal	ADJ
taxlaw-2812	254	5	labyrinth	labyrinth	NOUN
taxlaw-2812	254	6	:	:	PUNCT
taxlaw-2812	254	7	navigating	navigate	VERB
taxlaw-2812	254	8	the	the	DET
taxlaw-2812	254	9	eitc	eitc	ADJ
taxlaw-2812	254	10	audit	audit	NOUN
taxlaw-2812	254	11	and	and	CCONJ
taxlaw-2812	254	12	appeal	appeal	NOUN
taxlaw-2812	254	13	processes	process	NOUN
taxlaw-2812	254	14	here	here	ADV
taxlaw-2812	254	15	we	we	PRON
taxlaw-2812	254	16	chronicle	chronicle	VERB
taxlaw-2812	254	17	the	the	DET
taxlaw-2812	254	18	unique	unique	ADJ
taxlaw-2812	254	19	dilemmas	dilemma	NOUN
taxlaw-2812	254	20	that	that	PRON
taxlaw-2812	254	21	confront	confront	VERB
taxlaw-2812	254	22	low	low	ADJ
taxlaw-2812	254	23	-	-	PUNCT
taxlaw-2812	254	24	income	income	NOUN
taxlaw-2812	254	25	workers	worker	NOUN
taxlaw-2812	254	26	who	who	PRON
taxlaw-2812	254	27	become	become	VERB
taxlaw-2812	254	28	enmeshed	enmeshed	ADJ
taxlaw-2812	254	29	in	in	ADP
taxlaw-2812	254	30	the	the	DET
taxlaw-2812	254	31	irs	irs	PROPN
taxlaw-2812	254	32	’s	’s	PART
taxlaw-2812	254	33	enforcement	enforcement	NOUN
taxlaw-2812	254	34	process	process	NOUN
taxlaw-2812	254	35	.	.	PUNCT
taxlaw-2812	255	1	such	such	ADJ
taxlaw-2812	255	2	workers	worker	NOUN
taxlaw-2812	255	3	face	face	VERB
taxlaw-2812	255	4	a	a	DET
taxlaw-2812	255	5	cumbersome	cumbersome	ADJ
taxlaw-2812	255	6	and	and	CCONJ
taxlaw-2812	255	7	often	often	ADV
taxlaw-2812	255	8	harsh	harsh	ADJ
taxlaw-2812	255	9	bureaucracy	bureaucracy	NOUN
taxlaw-2812	255	10	,	,	PUNCT
taxlaw-2812	255	11	which	which	PRON
taxlaw-2812	255	12	they	they	PRON
taxlaw-2812	255	13	are	be	AUX
taxlaw-2812	255	14	forced	force	VERB
taxlaw-2812	255	15	to	to	PART
taxlaw-2812	255	16	navigate	navigate	VERB
taxlaw-2812	255	17	,	,	PUNCT
taxlaw-2812	255	18	usually	usually	ADV
taxlaw-2812	255	19	without	without	ADP
taxlaw-2812	255	20	assistance	assistance	NOUN
taxlaw-2812	255	21	.	.	PUNCT
taxlaw-2812	256	1	failure	failure	NOUN
taxlaw-2812	256	2	to	to	PART
taxlaw-2812	256	3	convince	convince	VERB
taxlaw-2812	256	4	the	the	DET
taxlaw-2812	256	5	irs	irs	PROPN
taxlaw-2812	256	6	of	of	ADP
taxlaw-2812	256	7	the	the	DET
taxlaw-2812	256	8	correctness	correctness	NOUN
taxlaw-2812	256	9	of	of	ADP
taxlaw-2812	256	10	a	a	DET
taxlaw-2812	256	11	tax	tax	NOUN
taxlaw-2812	256	12	return	return	NOUN
taxlaw-2812	256	13	can	can	AUX
taxlaw-2812	256	14	result	result	VERB
taxlaw-2812	256	15	in	in	ADP
taxlaw-2812	256	16	the	the	DET
taxlaw-2812	256	17	taxpayer	taxpayer	NOUN
taxlaw-2812	256	18	’s	’s	AUX
taxlaw-2812	256	19	being	be	AUX
taxlaw-2812	256	20	compelled	compel	VERB
taxlaw-2812	256	21	to	to	PART
taxlaw-2812	256	22	repay	repay	VERB
taxlaw-2812	256	23	the	the	DET
taxlaw-2812	256	24	eitc	eitc	ADJ
taxlaw-2812	256	25	benefit	benefit	NOUN
taxlaw-2812	256	26	,	,	PUNCT
taxlaw-2812	256	27	with	with	ADP
taxlaw-2812	256	28	interest	interest	NOUN
taxlaw-2812	256	29	and	and	CCONJ
taxlaw-2812	256	30	penalties	penalty	NOUN
taxlaw-2812	256	31	.	.	PUNCT
taxlaw-2812	257	1	58	58	NUM
taxlaw-2812	257	2	two	two	NUM
taxlaw-2812	257	3	points	point	NOUN
taxlaw-2812	257	4	are	be	AUX
taxlaw-2812	257	5	crucial	crucial	ADJ
taxlaw-2812	257	6	in	in	ADP
taxlaw-2812	257	7	considering	consider	VERB
taxlaw-2812	257	8	the	the	DET
taxlaw-2812	257	9	audit	audit	NOUN
taxlaw-2812	257	10	and	and	CCONJ
taxlaw-2812	257	11	appeals	appeal	NOUN
taxlaw-2812	257	12	process	process	NOUN
taxlaw-2812	257	13	described	describe	VERB
taxlaw-2812	257	14	below	below	ADV
taxlaw-2812	257	15	.	.	PUNCT
taxlaw-2812	258	1	first	first	ADV
taxlaw-2812	258	2	,	,	PUNCT
taxlaw-2812	258	3	as	as	ADP
taxlaw-2812	258	4	low	low	ADJ
taxlaw-2812	258	5	-	-	PUNCT
taxlaw-2812	258	6	income	income	NOUN
taxlaw-2812	258	7	workers	worker	NOUN
taxlaw-2812	258	8	,	,	PUNCT
taxlaw-2812	258	9	eitc	eitc	PROPN
taxlaw-2812	258	10	claimants	claimant	NOUN
taxlaw-2812	258	11	audited	audit	VERB
taxlaw-2812	258	12	by	by	ADP
taxlaw-2812	258	13	the	the	DET
taxlaw-2812	258	14	irs	irs	PROPN
taxlaw-2812	258	15	are	be	AUX
taxlaw-2812	258	16	often	often	ADV
taxlaw-2812	258	17	not	not	PART
taxlaw-2812	258	18	equipped	equip	VERB
taxlaw-2812	258	19	—	—	PUNCT
taxlaw-2812	258	20	in	in	ADP
taxlaw-2812	258	21	terms	term	NOUN
taxlaw-2812	258	22	of	of	ADP
taxlaw-2812	258	23	education	education	NOUN
taxlaw-2812	258	24	,	,	PUNCT
taxlaw-2812	258	25	resources	resource	NOUN
taxlaw-2812	258	26	,	,	PUNCT
taxlaw-2812	258	27	or	or	CCONJ
taxlaw-2812	258	28	expertise	expertise	NOUN
taxlaw-2812	258	29	—	—	PUNCT
taxlaw-2812	258	30	to	to	PART
taxlaw-2812	258	31	demonstrate	demonstrate	VERB
taxlaw-2812	258	32	their	their	PRON
taxlaw-2812	258	33	compliance	compliance	NOUN
taxlaw-2812	258	34	with	with	ADP
taxlaw-2812	258	35	the	the	DET
taxlaw-2812	258	36	eitc	eitc	PROPN
taxlaw-2812	258	37	’s	’s	PART
taxlaw-2812	258	38	complex	complex	ADJ
taxlaw-2812	258	39	criteria	criterion	NOUN
taxlaw-2812	258	40	.	.	PUNCT
taxlaw-2812	259	1	second	second	ADJ
taxlaw-2812	259	2	,	,	PUNCT
taxlaw-2812	259	3	the	the	DET
taxlaw-2812	259	4	phenomenon	phenomenon	NOUN
taxlaw-2812	259	5	described	describe	VERB
taxlaw-2812	259	6	below	below	ADV
taxlaw-2812	259	7	,	,	PUNCT
taxlaw-2812	259	8	in	in	ADP
taxlaw-2812	259	9	which	which	PRON
taxlaw-2812	259	10	an	an	DET
taxlaw-2812	259	11	eitc	eitc	ADJ
taxlaw-2812	259	12	claimant	claimant	NOUN
taxlaw-2812	259	13	is	be	AUX
taxlaw-2812	259	14	compelled	compel	VERB
taxlaw-2812	259	15	to	to	PART
taxlaw-2812	259	16	engage	engage	VERB
taxlaw-2812	259	17	the	the	DET
taxlaw-2812	259	18	irs	irs	PROPN
taxlaw-2812	259	19	’s	’s	PART
taxlaw-2812	259	20	audit	audit	NOUN
taxlaw-2812	259	21	and	and	CCONJ
taxlaw-2812	259	22	appeals	appeal	NOUN
taxlaw-2812	259	23	process	process	NOUN
taxlaw-2812	259	24	,	,	PUNCT
taxlaw-2812	259	25	is	be	AUX
taxlaw-2812	259	26	not	not	PART
taxlaw-2812	259	27	a	a	DET
taxlaw-2812	259	28	rarity	rarity	NOUN
taxlaw-2812	259	29	.	.	PUNCT
taxlaw-2812	260	1	indeed	indeed	ADV
taxlaw-2812	260	2	,	,	PUNCT
taxlaw-2812	260	3	the	the	DET
taxlaw-2812	260	4	irs	irs	PROPN
taxlaw-2812	260	5	has	have	AUX
taxlaw-2812	260	6	instituted	institute	VERB
taxlaw-2812	260	7	a	a	DET
taxlaw-2812	260	8	number	number	NOUN
taxlaw-2812	260	9	of	of	ADP
taxlaw-2812	260	10	initiatives	initiative	NOUN
taxlaw-2812	260	11	under	under	ADP
taxlaw-2812	260	12	which	which	PRON
taxlaw-2812	260	13	eitc	eitc	NOUN
taxlaw-2812	260	14	claimants	claimant	NOUN
taxlaw-2812	260	15	are	be	AUX
taxlaw-2812	260	16	more	more	ADV
taxlaw-2812	260	17	likely	likely	ADJ
taxlaw-2812	260	18	to	to	PART
taxlaw-2812	260	19	be	be	AUX
taxlaw-2812	260	20	audited	audit	VERB
taxlaw-2812	260	21	than	than	ADP
taxlaw-2812	260	22	middleand	middleand	PROPN
taxlaw-2812	260	23	upper	upper	ADJ
taxlaw-2812	260	24	-	-	PUNCT
taxlaw-2812	260	25	income	income	NOUN
taxlaw-2812	260	26	taxpayers	taxpayer	NOUN
taxlaw-2812	260	27	.	.	PUNCT
taxlaw-2812	261	1	following	follow	VERB
taxlaw-2812	261	2	a	a	DET
taxlaw-2812	261	3	political	political	ADJ
taxlaw-2812	261	4	firestorm	firestorm	NOUN
taxlaw-2812	261	5	over	over	ADP
taxlaw-2812	261	6	compliance	compliance	NOUN
taxlaw-2812	261	7	in	in	ADP
taxlaw-2812	261	8	the	the	DET
taxlaw-2812	261	9	mid-1990s	mid-1990	NOUN
taxlaw-2812	261	10	,	,	PUNCT
taxlaw-2812	261	11	the	the	DET
taxlaw-2812	261	12	proportion	proportion	NOUN
taxlaw-2812	261	13	of	of	ADP
taxlaw-2812	261	14	irs	irs	PROPN
taxlaw-2812	261	15	audits	audits	NOUN
taxlaw-2812	261	16	targeting	target	VERB
taxlaw-2812	261	17	eitc	eitc	ADJ
taxlaw-2812	261	18	claimants	claimant	NOUN
taxlaw-2812	261	19	began	begin	VERB
taxlaw-2812	261	20	a	a	DET
taxlaw-2812	261	21	dramatic	dramatic	ADJ
taxlaw-2812	261	22	increase	increase	NOUN
taxlaw-2812	261	23	.	.	PUNCT
taxlaw-2812	262	1	59	59	NUM
taxlaw-2812	262	2	by	by	ADP
taxlaw-2812	262	3	2004	2004	NUM
taxlaw-2812	262	4	,	,	PUNCT
taxlaw-2812	262	5	an	an	DET
taxlaw-2812	262	6	eitc	eitc	ADJ
taxlaw-2812	262	7	household	household	NOUN
taxlaw-2812	262	8	was	be	AUX
taxlaw-2812	262	9	1.76	1.76	NUM
taxlaw-2812	262	10	times	time	NOUN
taxlaw-2812	262	11	more	more	ADV
taxlaw-2812	262	12	likely	likely	ADJ
taxlaw-2812	262	13	to	to	PART
taxlaw-2812	262	14	be	be	AUX
taxlaw-2812	262	15	audited	audit	VERB
taxlaw-2812	262	16	than	than	ADP
taxlaw-2812	262	17	a	a	DET
taxlaw-2812	262	18	household	household	NOUN
taxlaw-2812	262	19	with	with	ADP
taxlaw-2812	262	20	an	an	DET
taxlaw-2812	262	21	annual	annual	ADJ
taxlaw-2812	262	22	salary	salary	NOUN
taxlaw-2812	262	23	over	over	ADP
taxlaw-2812	262	24	$	$	SYM
taxlaw-2812	262	25	100,000	100,000	NUM
taxlaw-2812	262	26	,	,	PUNCT
taxlaw-2812	262	27	and	and	CCONJ
taxlaw-2812	262	28	in	in	ADP
taxlaw-2812	262	29	2005	2005	NUM
taxlaw-2812	262	30	a	a	DET
taxlaw-2812	262	31	full	full	ADJ
taxlaw-2812	262	32	forty	forty	NUM
taxlaw-2812	262	33	-	-	PUNCT
taxlaw-2812	262	34	three	three	NUM
taxlaw-2812	262	35	percent	percent	NOUN
taxlaw-2812	262	36	of	of	ADP
taxlaw-2812	262	37	irs	irs	PROPN
taxlaw-2812	262	38	audits	audits	NOUN
taxlaw-2812	262	39	of	of	ADP
taxlaw-2812	262	40	individual	individual	ADJ
taxlaw-2812	262	41	taxpayers	taxpayer	NOUN
taxlaw-2812	262	42	involved	involve	VERB
taxlaw-2812	262	43	an	an	DET
taxlaw-2812	262	44	eitc	eitc	ADJ
taxlaw-2812	262	45	claim	claim	NOUN
taxlaw-2812	262	46	.	.	PUNCT
taxlaw-2812	263	1	60	60	NUM
taxlaw-2812	263	2	54	54	NUM
taxlaw-2812	263	3	by	by	ADP
taxlaw-2812	263	4	way	way	NOUN
taxlaw-2812	263	5	of	of	ADP
taxlaw-2812	263	6	example	example	NOUN
taxlaw-2812	263	7	,	,	PUNCT
taxlaw-2812	263	8	the	the	DET
taxlaw-2812	263	9	cedar	cedar	NOUN
taxlaw-2812	263	10	rapids	rapid	NOUN
taxlaw-2812	263	11	,	,	PUNCT
taxlaw-2812	263	12	iowa	iowa	PROPN
taxlaw-2812	263	13	vita	vita	PROPN
taxlaw-2812	263	14	site	site	NOUN
taxlaw-2812	263	15	reports	report	VERB
taxlaw-2812	263	16	that	that	SCONJ
taxlaw-2812	263	17	local	local	ADJ
taxlaw-2812	263	18	commercial	commercial	ADJ
taxlaw-2812	263	19	tax	tax	NOUN
taxlaw-2812	263	20	preparers	preparer	NOUN
taxlaw-2812	263	21	charge	charge	VERB
taxlaw-2812	263	22	an	an	DET
taxlaw-2812	263	23	average	average	NOUN
taxlaw-2812	263	24	of	of	ADP
taxlaw-2812	263	25	$	$	SYM
taxlaw-2812	263	26	175	175	NUM
taxlaw-2812	263	27	per	per	ADP
taxlaw-2812	263	28	return	return	NOUN
taxlaw-2812	263	29	and	and	CCONJ
taxlaw-2812	263	30	an	an	DET
taxlaw-2812	263	31	additional	additional	ADJ
taxlaw-2812	263	32	$	$	SYM
taxlaw-2812	263	33	125	125	NUM
taxlaw-2812	263	34	per	per	ADP
taxlaw-2812	263	35	hour	hour	NOUN
taxlaw-2812	263	36	for	for	ADP
taxlaw-2812	263	37	preparation	preparation	NOUN
taxlaw-2812	263	38	.	.	PUNCT
taxlaw-2812	264	1	volunteer	volunteer	NOUN
taxlaw-2812	264	2	income	income	NOUN
taxlaw-2812	264	3	tax	tax	NOUN
taxlaw-2812	264	4	assistance	assistance	NOUN
taxlaw-2812	264	5	,	,	PUNCT
taxlaw-2812	264	6	central	central	ADJ
taxlaw-2812	264	7	cedar	cedar	NOUN
taxlaw-2812	264	8	rapids	rapids	PROPN
taxlaw-2812	264	9	weed	weed	VERB
taxlaw-2812	264	10	and	and	CCONJ
taxlaw-2812	264	11	seed	seed	NOUN
taxlaw-2812	264	12	,	,	PUNCT
taxlaw-2812	264	13	http://www.crweedandseed.com/current%20programs/vita/vita.html	http://www.crweedandseed.com/current%20programs/vita/vita.html	PROPN
taxlaw-2812	264	14	(	(	PUNCT
taxlaw-2812	264	15	last	last	ADV
taxlaw-2812	264	16	visited	visit	VERB
taxlaw-2812	264	17	aug	aug	PROPN
taxlaw-2812	264	18	.	.	PROPN
taxlaw-2812	264	19	30	30	NUM
taxlaw-2812	264	20	,	,	PUNCT
taxlaw-2812	264	21	2011	2011	NUM
taxlaw-2812	264	22	)	)	PUNCT
taxlaw-2812	264	23	.	.	PUNCT
taxlaw-2812	265	1	55	55	NUM
taxlaw-2812	265	2	see	see	VERB
taxlaw-2812	265	3	i.r.c	i.r.c	NOUN
taxlaw-2812	265	4	.	.	PUNCT
taxlaw-2812	266	1	§	§	PROPN
taxlaw-2812	266	2	§	§	PROPN
taxlaw-2812	266	3	6211	6211	NUM
taxlaw-2812	266	4	-	-	SYM
taxlaw-2812	266	5	6216	6216	NUM
taxlaw-2812	266	6	(	(	PUNCT
taxlaw-2812	266	7	2006	2006	NUM
taxlaw-2812	266	8	)	)	PUNCT
taxlaw-2812	266	9	.	.	PUNCT
taxlaw-2812	267	1	56	56	NUM
taxlaw-2812	267	2	see	see	VERB
taxlaw-2812	267	3	generally	generally	ADV
taxlaw-2812	267	4	bryan	bryan	PROPN
taxlaw-2812	267	5	t.	t.	PROPN
taxlaw-2812	267	6	camp	camp	PROPN
taxlaw-2812	267	7	,	,	PUNCT
taxlaw-2812	267	8	the	the	DET
taxlaw-2812	267	9	failure	failure	NOUN
taxlaw-2812	267	10	of	of	ADP
taxlaw-2812	267	11	adversarial	adversarial	ADJ
taxlaw-2812	267	12	process	process	NOUN
taxlaw-2812	267	13	in	in	ADP
taxlaw-2812	267	14	the	the	DET
taxlaw-2812	267	15	administrative	administrative	ADJ
taxlaw-2812	267	16	state	state	NOUN
taxlaw-2812	267	17	,	,	PUNCT
taxlaw-2812	267	18	84	84	NUM
taxlaw-2812	267	19	ind	ind	NOUN
taxlaw-2812	267	20	.	.	PUNCT
taxlaw-2812	268	1	l.j	l.j	AUX
taxlaw-2812	268	2	.	.	PROPN
taxlaw-2812	268	3	57	57	NUM
taxlaw-2812	268	4	,	,	PUNCT
taxlaw-2812	268	5	105	105	NUM
taxlaw-2812	268	6	(	(	PUNCT
taxlaw-2812	268	7	2009	2009	NUM
taxlaw-2812	268	8	)	)	PUNCT
taxlaw-2812	268	9	(	(	PUNCT
taxlaw-2812	268	10	citing	cite	VERB
taxlaw-2812	268	11	the	the	DET
taxlaw-2812	268	12	national	national	ADJ
taxlaw-2812	268	13	taxpayer	taxpayer	PROPN
taxlaw-2812	268	14	advocate	advocate	NOUN
taxlaw-2812	268	15	finding	find	VERB
taxlaw-2812	268	16	that	that	SCONJ
taxlaw-2812	268	17	accumulation	accumulation	NOUN
taxlaw-2812	268	18	of	of	ADP
taxlaw-2812	268	19	interest	interest	NOUN
taxlaw-2812	268	20	and	and	CCONJ
taxlaw-2812	268	21	penalties	penalty	NOUN
taxlaw-2812	268	22	often	often	ADV
taxlaw-2812	268	23	equal	equal	ADJ
taxlaw-2812	268	24	or	or	CCONJ
taxlaw-2812	268	25	exceed	exceed	VERB
taxlaw-2812	268	26	the	the	DET
taxlaw-2812	268	27	original	original	ADJ
taxlaw-2812	268	28	amount	amount	NOUN
taxlaw-2812	268	29	in	in	ADP
taxlaw-2812	268	30	dispute	dispute	NOUN
taxlaw-2812	268	31	)	)	PUNCT
taxlaw-2812	268	32	.	.	PUNCT
taxlaw-2812	269	1	57	57	NUM
taxlaw-2812	269	2	see	see	NOUN
taxlaw-2812	269	3	book	book	NOUN
taxlaw-2812	269	4	,	,	PUNCT
taxlaw-2812	269	5	supra	supra	PROPN
taxlaw-2812	269	6	note	note	NOUN
taxlaw-2812	269	7	4	4	NUM
taxlaw-2812	269	8	,	,	PUNCT
taxlaw-2812	269	9	at	at	ADP
taxlaw-2812	269	10	352	352	NUM
taxlaw-2812	269	11	(	(	PUNCT
taxlaw-2812	269	12	“	"	PUNCT
taxlaw-2812	269	13	the	the	DET
taxlaw-2812	269	14	eitc	eitc	NOUN
taxlaw-2812	269	15	is	be	AUX
taxlaw-2812	269	16	excessively	excessively	ADV
taxlaw-2812	269	17	complicated	complicated	ADJ
taxlaw-2812	269	18	in	in	ADP
taxlaw-2812	269	19	its	its	PRON
taxlaw-2812	269	20	application	application	NOUN
taxlaw-2812	269	21	and	and	CCONJ
taxlaw-2812	269	22	can	can	AUX
taxlaw-2812	269	23	have	have	VERB
taxlaw-2812	269	24	significant	significant	ADJ
taxlaw-2812	269	25	and	and	CCONJ
taxlaw-2812	269	26	sometimes	sometimes	ADV
taxlaw-2812	269	27	unforeseen	unforeseen	ADJ
taxlaw-2812	269	28	consequences	consequence	NOUN
taxlaw-2812	269	29	on	on	ADP
taxlaw-2812	269	30	the	the	DET
taxlaw-2812	269	31	lives	life	NOUN
taxlaw-2812	269	32	of	of	ADP
taxlaw-2812	269	33	those	those	PRON
taxlaw-2812	269	34	who	who	PRON
taxlaw-2812	269	35	are	be	AUX
taxlaw-2812	269	36	the	the	DET
taxlaw-2812	269	37	provision	provision	NOUN
taxlaw-2812	269	38	's	's	PART
taxlaw-2812	269	39	beneficiaries	beneficiary	NOUN
taxlaw-2812	269	40	,	,	PUNCT
taxlaw-2812	269	41	largely	largely	ADV
taxlaw-2812	269	42	the	the	DET
taxlaw-2812	269	43	working	work	VERB
taxlaw-2812	269	44	poor	poor	ADJ
taxlaw-2812	269	45	,	,	PUNCT
taxlaw-2812	269	46	of	of	ADP
taxlaw-2812	269	47	whom	whom	PRON
taxlaw-2812	269	48	great	great	ADJ
taxlaw-2812	269	49	numbers	number	NOUN
taxlaw-2812	269	50	are	be	AUX
taxlaw-2812	269	51	racial	racial	ADJ
taxlaw-2812	269	52	minorities	minority	NOUN
taxlaw-2812	269	53	and	and	CCONJ
taxlaw-2812	269	54	women	woman	NOUN
taxlaw-2812	269	55	.	.	PUNCT
taxlaw-2812	269	56	”	"	PUNCT
taxlaw-2812	269	57	)	)	PUNCT
taxlaw-2812	269	58	.	.	PUNCT
taxlaw-2812	270	1	58	58	NUM
taxlaw-2812	270	2	see	see	VERB
taxlaw-2812	270	3	supra	supra	PROPN
taxlaw-2812	270	4	note	note	PROPN
taxlaw-2812	270	5	56	56	NUM
taxlaw-2812	270	6	.	.	NOUN
taxlaw-2812	270	7	59	59	NUM
taxlaw-2812	270	8	see	see	VERB
taxlaw-2812	270	9	janet	janet	PROPN
taxlaw-2812	270	10	holtzblatt	holtzblatt	PROPN
taxlaw-2812	270	11	&	&	CCONJ
taxlaw-2812	270	12	janet	janet	PROPN
taxlaw-2812	270	13	mccubbin	mccubbin	PROPN
taxlaw-2812	270	14	,	,	PUNCT
taxlaw-2812	270	15	issues	issue	NOUN
taxlaw-2812	270	16	affecting	affect	VERB
taxlaw-2812	270	17	low	low	ADJ
taxlaw-2812	270	18	-	-	PUNCT
taxlaw-2812	270	19	income	income	NOUN
taxlaw-2812	270	20	filers	filer	NOUN
taxlaw-2812	270	21	,	,	PUNCT
taxlaw-2812	270	22	in	in	ADP
taxlaw-2812	270	23	the	the	DET
taxlaw-2812	270	24	crisis	crisis	NOUN
taxlaw-2812	270	25	in	in	ADP
taxlaw-2812	270	26	tax	tax	NOUN
taxlaw-2812	270	27	administration	administration	NOUN
taxlaw-2812	270	28	148	148	NUM
taxlaw-2812	270	29	,	,	PUNCT
taxlaw-2812	270	30	159	159	NUM
taxlaw-2812	270	31	(	(	PUNCT
taxlaw-2812	270	32	henry	henry	PROPN
taxlaw-2812	270	33	j.	j.	PROPN
taxlaw-2812	270	34	aaron	aaron	PROPN
taxlaw-2812	270	35	&	&	CCONJ
taxlaw-2812	270	36	joel	joel	PROPN
taxlaw-2812	270	37	slemrod	slemrod	PROPN
taxlaw-2812	270	38	,	,	PUNCT
taxlaw-2812	270	39	eds	eds	PROPN
taxlaw-2812	270	40	.	.	PROPN
taxlaw-2812	270	41	,	,	PUNCT
taxlaw-2812	270	42	2004	2004	NUM
taxlaw-2812	270	43	)	)	PUNCT
taxlaw-2812	270	44	.	.	PUNCT
taxlaw-2812	271	1	60	60	NUM
taxlaw-2812	271	2	see	see	VERB
taxlaw-2812	271	3	i	i	PRON
taxlaw-2812	271	4	d.	d.	PROPN
taxlaw-2812	271	5	(	(	PUNCT
taxlaw-2812	271	6	“	"	PUNCT
taxlaw-2812	271	7	[	[	X
taxlaw-2812	271	8	w]hile	w]hile	ADP
taxlaw-2812	271	9	audit	audit	NOUN
taxlaw-2812	271	10	rates	rate	NOUN
taxlaw-2812	271	11	have	have	AUX
taxlaw-2812	271	12	generally	generally	ADV
taxlaw-2812	271	13	fallen	fall	VERB
taxlaw-2812	271	14	,	,	PUNCT
taxlaw-2812	271	15	the	the	DET
taxlaw-2812	271	16	odds	odd	NOUN
taxlaw-2812	271	17	of	of	ADP
taxlaw-2812	271	18	being	be	AUX
taxlaw-2812	271	19	audited	audit	VERB
taxlaw-2812	271	20	have	have	AUX
taxlaw-2812	271	21	increased	increase	VERB
taxlaw-2812	271	22	for	for	ADP
taxlaw-2812	271	23	low	low	ADJ
taxlaw-2812	271	24	-	-	PUNCT
taxlaw-2812	271	25	income	income	NOUN
taxlaw-2812	271	26	filers	filer	NOUN
taxlaw-2812	271	27	relative	relative	ADJ
taxlaw-2812	271	28	to	to	ADP
taxlaw-2812	271	29	other	other	ADJ
taxlaw-2812	271	30	filers	filer	NOUN
taxlaw-2812	271	31	.	.	PUNCT
taxlaw-2812	272	1	in	in	ADP
taxlaw-2812	272	2	1988	1988	NUM
taxlaw-2812	272	3	the	the	DET
taxlaw-2812	272	4	audit	audit	NOUN
taxlaw-2812	272	5	rate	rate	NOUN
taxlaw-2812	272	6	among	among	ADP
taxlaw-2812	272	7	1040a	1040a	NUM
taxlaw-2812	272	8	nonbusiness	nonbusiness	NOUN
taxlaw-2812	272	9	filers	filer	NOUN
taxlaw-2812	272	10	with	with	ADP
taxlaw-2812	272	11	2012	2012	NUM
taxlaw-2812	272	12	]	]	PUNCT
taxlaw-2812	272	13	the	the	DET
taxlaw-2812	272	14	eitc	eitc	ADJ
taxlaw-2812	272	15	,	,	PUNCT
taxlaw-2812	272	16	low	low	ADJ
taxlaw-2812	272	17	-	-	PUNCT
taxlaw-2812	272	18	income	income	NOUN
taxlaw-2812	272	19	workers	worker	NOUN
taxlaw-2812	272	20	,	,	PUNCT
taxlaw-2812	272	21	&	&	CCONJ
taxlaw-2812	272	22	the	the	DET
taxlaw-2812	272	23	legal	legal	ADJ
taxlaw-2812	272	24	aid	aid	NOUN
taxlaw-2812	272	25	community	community	NOUN
taxlaw-2812	272	26	187	187	NUM
taxlaw-2812	272	27	in	in	ADP
taxlaw-2812	272	28	this	this	DET
taxlaw-2812	272	29	section	section	NOUN
taxlaw-2812	272	30	,	,	PUNCT
taxlaw-2812	272	31	we	we	PRON
taxlaw-2812	272	32	first	first	ADV
taxlaw-2812	272	33	discuss	discuss	VERB
taxlaw-2812	272	34	the	the	DET
taxlaw-2812	272	35	high	high	ADJ
taxlaw-2812	272	36	error	error	NOUN
taxlaw-2812	272	37	rate	rate	NOUN
taxlaw-2812	272	38	associated	associate	VERB
taxlaw-2812	272	39	with	with	ADP
taxlaw-2812	272	40	eitc	eitc	ADJ
taxlaw-2812	272	41	claims	claim	NOUN
taxlaw-2812	272	42	.	.	PUNCT
taxlaw-2812	273	1	we	we	PRON
taxlaw-2812	273	2	then	then	ADV
taxlaw-2812	273	3	examine	examine	VERB
taxlaw-2812	273	4	the	the	DET
taxlaw-2812	273	5	correspondence	correspondence	NOUN
taxlaw-2812	273	6	audits	audits	NOUN
taxlaw-2812	273	7	and	and	CCONJ
taxlaw-2812	273	8	tax	tax	NOUN
taxlaw-2812	273	9	court	court	NOUN
taxlaw-2812	273	10	adjudication	adjudication	NOUN
taxlaw-2812	273	11	to	to	PART
taxlaw-2812	273	12	which	which	PRON
taxlaw-2812	273	13	eitc	eitc	NOUN
taxlaw-2812	273	14	claimants	claimant	NOUN
taxlaw-2812	273	15	are	be	AUX
taxlaw-2812	273	16	subjected	subject	VERB
taxlaw-2812	273	17	when	when	SCONJ
taxlaw-2812	273	18	suspected	suspect	VERB
taxlaw-2812	273	19	of	of	ADP
taxlaw-2812	273	20	error	error	NOUN
taxlaw-2812	273	21	.	.	PUNCT
taxlaw-2812	274	1	finally	finally	ADV
taxlaw-2812	274	2	,	,	PUNCT
taxlaw-2812	274	3	we	we	PRON
taxlaw-2812	274	4	examine	examine	VERB
taxlaw-2812	274	5	the	the	DET
taxlaw-2812	274	6	importance	importance	NOUN
taxlaw-2812	274	7	of	of	ADP
taxlaw-2812	274	8	representation	representation	NOUN
taxlaw-2812	274	9	during	during	ADP
taxlaw-2812	274	10	the	the	DET
taxlaw-2812	274	11	audit	audit	NOUN
taxlaw-2812	274	12	process	process	NOUN
taxlaw-2812	274	13	,	,	PUNCT
taxlaw-2812	274	14	as	as	ADV
taxlaw-2812	274	15	well	well	ADV
taxlaw-2812	274	16	as	as	ADP
taxlaw-2812	274	17	the	the	DET
taxlaw-2812	274	18	inadequacy	inadequacy	NOUN
taxlaw-2812	274	19	of	of	ADP
taxlaw-2812	274	20	current	current	ADJ
taxlaw-2812	274	21	programs	program	NOUN
taxlaw-2812	274	22	,	,	PUNCT
taxlaw-2812	274	23	such	such	ADJ
taxlaw-2812	274	24	as	as	ADP
taxlaw-2812	274	25	the	the	DET
taxlaw-2812	274	26	low	low	ADJ
taxlaw-2812	274	27	-	-	PUNCT
taxlaw-2812	274	28	income	income	NOUN
taxlaw-2812	274	29	tax	tax	NOUN
taxlaw-2812	274	30	clinic	clinic	NOUN
taxlaw-2812	274	31	program	program	NOUN
taxlaw-2812	274	32	that	that	PRON
taxlaw-2812	274	33	provides	provide	VERB
taxlaw-2812	274	34	representation	representation	NOUN
taxlaw-2812	274	35	to	to	ADP
taxlaw-2812	274	36	low	low	ADJ
taxlaw-2812	274	37	-	-	PUNCT
taxlaw-2812	274	38	income	income	NOUN
taxlaw-2812	274	39	taxpayers	taxpayer	NOUN
taxlaw-2812	274	40	.	.	PUNCT
taxlaw-2812	275	1	1	1	X
taxlaw-2812	275	2	.	.	X
taxlaw-2812	275	3	high	high	ADJ
taxlaw-2812	275	4	error	error	NOUN
taxlaw-2812	275	5	and	and	CCONJ
taxlaw-2812	275	6	audit	audit	NOUN
taxlaw-2812	275	7	rate	rate	NOUN
taxlaw-2812	275	8	in	in	ADP
taxlaw-2812	275	9	the	the	DET
taxlaw-2812	275	10	previous	previous	ADJ
taxlaw-2812	275	11	section	section	NOUN
taxlaw-2812	275	12	’s	’s	PART
taxlaw-2812	275	13	discussion	discussion	NOUN
taxlaw-2812	275	14	of	of	ADP
taxlaw-2812	275	15	eitc	eitc	ADJ
taxlaw-2812	275	16	noncompliance	noncompliance	NOUN
taxlaw-2812	275	17	,	,	PUNCT
taxlaw-2812	275	18	we	we	PRON
taxlaw-2812	275	19	detailed	detail	VERB
taxlaw-2812	275	20	the	the	DET
taxlaw-2812	275	21	high	high	ADJ
taxlaw-2812	275	22	error	error	NOUN
taxlaw-2812	275	23	rate	rate	NOUN
taxlaw-2812	275	24	of	of	ADP
taxlaw-2812	275	25	eitc	eitc	NOUN
taxlaw-2812	275	26	claims	claim	NOUN
taxlaw-2812	275	27	and	and	CCONJ
taxlaw-2812	275	28	the	the	DET
taxlaw-2812	275	29	erroneous	erroneous	ADJ
taxlaw-2812	275	30	payments	payment	NOUN
taxlaw-2812	275	31	that	that	PRON
taxlaw-2812	275	32	result	result	VERB
taxlaw-2812	275	33	.	.	PUNCT
taxlaw-2812	276	1	politicians	politician	NOUN
taxlaw-2812	276	2	have	have	AUX
taxlaw-2812	276	3	occasionally	occasionally	ADV
taxlaw-2812	276	4	invoked	invoke	VERB
taxlaw-2812	276	5	these	these	DET
taxlaw-2812	276	6	error	error	NOUN
taxlaw-2812	276	7	rates	rate	NOUN
taxlaw-2812	276	8	as	as	ADP
taxlaw-2812	276	9	evidence	evidence	NOUN
taxlaw-2812	276	10	that	that	SCONJ
taxlaw-2812	276	11	the	the	DET
taxlaw-2812	276	12	eitc	eitc	NOUN
taxlaw-2812	276	13	is	be	AUX
taxlaw-2812	276	14	broken	break	VERB
taxlaw-2812	276	15	and	and	CCONJ
taxlaw-2812	276	16	rife	rife	ADJ
taxlaw-2812	276	17	with	with	ADP
taxlaw-2812	276	18	fraud	fraud	NOUN
taxlaw-2812	276	19	.	.	PUNCT
taxlaw-2812	277	1	61	61	NUM
taxlaw-2812	277	2	in	in	ADP
taxlaw-2812	277	3	1995	1995	NUM
taxlaw-2812	277	4	,	,	PUNCT
taxlaw-2812	277	5	for	for	ADP
taxlaw-2812	277	6	instance	instance	NOUN
taxlaw-2812	277	7	,	,	PUNCT
taxlaw-2812	277	8	senator	senator	PROPN
taxlaw-2812	277	9	william	william	PROPN
taxlaw-2812	277	10	roth	roth	PROPN
taxlaw-2812	277	11	proposed	propose	VERB
taxlaw-2812	277	12	legislation	legislation	NOUN
taxlaw-2812	277	13	to	to	PART
taxlaw-2812	277	14	reduce	reduce	VERB
taxlaw-2812	277	15	the	the	DET
taxlaw-2812	277	16	eitc	eitc	NOUN
taxlaw-2812	277	17	,	,	PUNCT
taxlaw-2812	277	18	claiming	claim	VERB
taxlaw-2812	277	19	that	that	SCONJ
taxlaw-2812	277	20	it	it	PRON
taxlaw-2812	277	21	was	be	AUX
taxlaw-2812	277	22	“	"	PUNCT
taxlaw-2812	277	23	probably	probably	ADV
taxlaw-2812	277	24	the	the	DET
taxlaw-2812	277	25	most	most	ADV
taxlaw-2812	277	26	abused	abuse	VERB
taxlaw-2812	277	27	program	program	NOUN
taxlaw-2812	277	28	on	on	ADP
taxlaw-2812	277	29	the	the	DET
taxlaw-2812	277	30	books	book	NOUN
taxlaw-2812	277	31	.	.	PUNCT
taxlaw-2812	277	32	”	"	PUNCT
taxlaw-2812	278	1	62	62	NUM
taxlaw-2812	278	2	accordingly	accordingly	ADV
taxlaw-2812	278	3	,	,	PUNCT
taxlaw-2812	278	4	congress	congress	PROPN
taxlaw-2812	278	5	’s	’s	PART
taxlaw-2812	278	6	efforts	effort	NOUN
taxlaw-2812	278	7	to	to	PART
taxlaw-2812	278	8	deter	deter	VERB
taxlaw-2812	278	9	and	and	CCONJ
taxlaw-2812	278	10	detect	detect	VERB
taxlaw-2812	278	11	taxpayer	taxpayer	NOUN
taxlaw-2812	278	12	abuse	abuse	NOUN
taxlaw-2812	278	13	have	have	AUX
taxlaw-2812	278	14	focused	focus	VERB
taxlaw-2812	278	15	disproportionately	disproportionately	ADV
taxlaw-2812	278	16	on	on	ADP
taxlaw-2812	278	17	eitc	eitc	ADJ
taxlaw-2812	278	18	recipients	recipient	NOUN
taxlaw-2812	278	19	,	,	PUNCT
taxlaw-2812	278	20	notwithstanding	notwithstanding	ADP
taxlaw-2812	278	21	the	the	DET
taxlaw-2812	278	22	relatively	relatively	ADV
taxlaw-2812	278	23	low	low	ADJ
taxlaw-2812	278	24	amount	amount	NOUN
taxlaw-2812	278	25	per	per	ADP
taxlaw-2812	278	26	eitc	eitc	ADJ
taxlaw-2812	278	27	controversy	controversy	NOUN
taxlaw-2812	278	28	.	.	PUNCT
taxlaw-2812	279	1	63	63	NUM
taxlaw-2812	279	2	even	even	ADV
taxlaw-2812	279	3	though	though	SCONJ
taxlaw-2812	279	4	other	other	ADJ
taxlaw-2812	279	5	methods	method	NOUN
taxlaw-2812	279	6	for	for	ADP
taxlaw-2812	279	7	tax	tax	NOUN
taxlaw-2812	279	8	evasion	evasion	NOUN
taxlaw-2812	279	9	—	—	PUNCT
taxlaw-2812	279	10	including	include	VERB
taxlaw-2812	279	11	corporate	corporate	ADJ
taxlaw-2812	279	12	tax	tax	NOUN
taxlaw-2812	279	13	shelters	shelter	NOUN
taxlaw-2812	279	14	,	,	PUNCT
taxlaw-2812	279	15	failure	failure	NOUN
taxlaw-2812	279	16	to	to	PART
taxlaw-2812	279	17	pay	pay	VERB
taxlaw-2812	279	18	corporate	corporate	ADJ
taxlaw-2812	279	19	income	income	NOUN
taxlaw-2812	279	20	taxes	taxis	NOUN
taxlaw-2812	279	21	,	,	PUNCT
taxlaw-2812	279	22	and	and	CCONJ
taxlaw-2812	279	23	the	the	DET
taxlaw-2812	279	24	misuse	misuse	NOUN
taxlaw-2812	279	25	of	of	ADP
taxlaw-2812	279	26	pass	pass	VERB
taxlaw-2812	279	27	-	-	PUNCT
taxlaw-2812	279	28	through	through	ADP
taxlaw-2812	279	29	entities	entity	NOUN
taxlaw-2812	279	30	to	to	PART
taxlaw-2812	279	31	hide	hide	VERB
taxlaw-2812	279	32	income	income	NOUN
taxlaw-2812	279	33	—	—	PUNCT
taxlaw-2812	279	34	result	result	VERB
taxlaw-2812	279	35	in	in	ADP
taxlaw-2812	279	36	far	far	ADV
taxlaw-2812	279	37	more	more	ADJ
taxlaw-2812	279	38	tax	tax	NOUN
taxlaw-2812	279	39	evasion	evasion	NOUN
taxlaw-2812	279	40	than	than	ADP
taxlaw-2812	279	41	the	the	DET
taxlaw-2812	279	42	eitc	eitc	NOUN
taxlaw-2812	279	43	in	in	ADP
taxlaw-2812	279	44	absolute	absolute	ADJ
taxlaw-2812	279	45	dollar	dollar	NOUN
taxlaw-2812	279	46	terms	term	NOUN
taxlaw-2812	279	47	,	,	PUNCT
taxlaw-2812	279	48	tax	tax	NOUN
taxlaw-2812	279	49	compliance	compliance	NOUN
taxlaw-2812	279	50	efforts	effort	NOUN
taxlaw-2812	279	51	have	have	AUX
taxlaw-2812	279	52	centered	center	VERB
taxlaw-2812	279	53	so	so	ADV
taxlaw-2812	279	54	predominantly	predominantly	ADV
taxlaw-2812	279	55	on	on	ADP
taxlaw-2812	279	56	low	low	ADJ
taxlaw-2812	279	57	-	-	PUNCT
taxlaw-2812	279	58	income	income	NOUN
taxlaw-2812	279	59	earners	earner	NOUN
taxlaw-2812	279	60	that	that	SCONJ
taxlaw-2812	279	61	by	by	ADP
taxlaw-2812	279	62	2003	2003	NUM
taxlaw-2812	279	63	a	a	DET
taxlaw-2812	279	64	taxpayer	taxpayer	NOUN
taxlaw-2812	279	65	earning	earn	VERB
taxlaw-2812	279	66	less	less	ADJ
taxlaw-2812	279	67	than	than	ADP
taxlaw-2812	279	68	$	$	SYM
taxlaw-2812	279	69	25,000	25,000	NUM
taxlaw-2812	279	70	was	be	AUX
taxlaw-2812	279	71	more	more	ADV
taxlaw-2812	279	72	likely	likely	ADJ
taxlaw-2812	279	73	to	to	PART
taxlaw-2812	279	74	be	be	AUX
taxlaw-2812	279	75	audited	audit	VERB
taxlaw-2812	279	76	than	than	ADP
taxlaw-2812	279	77	a	a	DET
taxlaw-2812	279	78	taxpayer	taxpayer	NOUN
taxlaw-2812	279	79	earning	earn	VERB
taxlaw-2812	279	80	more	more	ADJ
taxlaw-2812	279	81	than	than	ADP
taxlaw-2812	279	82	$	$	SYM
taxlaw-2812	279	83	100,000	100,000	NUM
taxlaw-2812	279	84	.	.	PUNCT
taxlaw-2812	280	1	64	64	NUM
taxlaw-2812	280	2	eitc	eitc	PROPN
taxlaw-2812	280	3	claimants	claimant	NOUN
taxlaw-2812	280	4	comprise	comprise	VERB
taxlaw-2812	280	5	over	over	ADP
taxlaw-2812	280	6	one	one	NUM
taxlaw-2812	280	7	-	-	PUNCT
taxlaw-2812	280	8	third	third	NOUN
taxlaw-2812	280	9	of	of	ADP
taxlaw-2812	280	10	all	all	DET
taxlaw-2812	280	11	individual	individual	ADJ
taxlaw-2812	280	12	irs	irs	PROPN
taxlaw-2812	280	13	audits	audits	NOUN
taxlaw-2812	280	14	and	and	CCONJ
taxlaw-2812	280	15	are	be	AUX
taxlaw-2812	280	16	audited	audit	VERB
taxlaw-2812	280	17	at	at	ADP
taxlaw-2812	280	18	triple	triple	DET
taxlaw-2812	280	19	the	the	DET
taxlaw-2812	280	20	rate	rate	NOUN
taxlaw-2812	280	21	(	(	PUNCT
taxlaw-2812	280	22	2.1	2.1	NUM
taxlaw-2812	280	23	%	%	NOUN
taxlaw-2812	280	24	in	in	ADP
taxlaw-2812	280	25	fiscal	fiscal	ADJ
taxlaw-2812	280	26	year	year	NOUN
taxlaw-2812	280	27	2008	2008	NUM
taxlaw-2812	280	28	)	)	PUNCT
taxlaw-2812	280	29	of	of	ADP
taxlaw-2812	280	30	non	non	ADJ
taxlaw-2812	280	31	-	-	ADJ
taxlaw-2812	280	32	eitc	eitc	ADJ
taxlaw-2812	280	33	taxpayers	taxpayer	NOUN
taxlaw-2812	280	34	.	.	PUNCT
taxlaw-2812	281	1	65	65	NUM
taxlaw-2812	281	2	congress	congress	PROPN
taxlaw-2812	281	3	has	have	AUX
taxlaw-2812	281	4	authorized	authorize	VERB
taxlaw-2812	281	5	substantial	substantial	ADJ
taxlaw-2812	281	6	funding	funding	NOUN
taxlaw-2812	281	7	—	—	PUNCT
taxlaw-2812	281	8	approximately	approximately	ADV
taxlaw-2812	281	9	$	$	SYM
taxlaw-2812	281	10	150	150	NUM
taxlaw-2812	281	11	million	million	NUM
taxlaw-2812	281	12	annually	annually	ADV
taxlaw-2812	281	13	—	—	PUNCT
taxlaw-2812	281	14	for	for	ADP
taxlaw-2812	281	15	auditing	audit	VERB
taxlaw-2812	281	16	eitc	eitc	NOUN
taxlaw-2812	281	17	compliance	compliance	NOUN
taxlaw-2812	281	18	in	in	ADP
taxlaw-2812	281	19	recent	recent	ADJ
taxlaw-2812	281	20	years	year	NOUN
taxlaw-2812	281	21	,	,	PUNCT
taxlaw-2812	281	22	and	and	CCONJ
taxlaw-2812	281	23	has	have	AUX
taxlaw-2812	281	24	enacted	enact	VERB
taxlaw-2812	281	25	numerous	numerous	ADJ
taxlaw-2812	281	26	enforcement	enforcement	NOUN
taxlaw-2812	281	27	measures	measure	NOUN
taxlaw-2812	281	28	specifically	specifically	ADV
taxlaw-2812	281	29	for	for	ADP
taxlaw-2812	281	30	the	the	DET
taxlaw-2812	281	31	eitc	eitc	NOUN
taxlaw-2812	281	32	as	as	ADV
taxlaw-2812	281	33	well	well	ADV
taxlaw-2812	281	34	.	.	PUNCT
taxlaw-2812	282	1	66	66	NUM
taxlaw-2812	283	1	if	if	SCONJ
taxlaw-2812	283	2	an	an	DET
taxlaw-2812	283	3	eitc	eitc	ADJ
taxlaw-2812	283	4	claim	claim	NOUN
taxlaw-2812	283	5	is	be	AUX
taxlaw-2812	283	6	found	find	VERB
taxlaw-2812	283	7	to	to	PART
taxlaw-2812	283	8	be	be	AUX
taxlaw-2812	283	9	deliberately	deliberately	ADV
taxlaw-2812	283	10	erroneous	erroneous	ADJ
taxlaw-2812	283	11	,	,	PUNCT
taxlaw-2812	283	12	the	the	DET
taxlaw-2812	283	13	irs	irs	PROPN
taxlaw-2812	283	14	can	can	AUX
taxlaw-2812	283	15	block	block	VERB
taxlaw-2812	283	16	subsequent	subsequent	ADJ
taxlaw-2812	283	17	eitc	eitc	NOUN
taxlaw-2812	283	18	claims	claim	NOUN
taxlaw-2812	283	19	for	for	ADP
taxlaw-2812	283	20	ten	ten	NUM
taxlaw-2812	283	21	years	year	NOUN
taxlaw-2812	283	22	,	,	PUNCT
taxlaw-2812	283	23	and	and	CCONJ
taxlaw-2812	283	24	even	even	ADV
taxlaw-2812	283	25	if	if	SCONJ
taxlaw-2812	283	26	negligence	negligence	NOUN
taxlaw-2812	283	27	(	(	PUNCT
taxlaw-2812	283	28	rather	rather	ADV
taxlaw-2812	283	29	than	than	ADP
taxlaw-2812	283	30	outright	outright	ADJ
taxlaw-2812	283	31	fraud	fraud	NOUN
taxlaw-2812	283	32	)	)	PUNCT
taxlaw-2812	283	33	is	be	AUX
taxlaw-2812	283	34	the	the	DET
taxlaw-2812	283	35	underlying	underlying	ADJ
taxlaw-2812	283	36	reason	reason	NOUN
taxlaw-2812	283	37	,	,	PUNCT
taxlaw-2812	283	38	claims	claim	NOUN
taxlaw-2812	283	39	can	can	AUX
taxlaw-2812	283	40	nonetheless	nonetheless	ADV
taxlaw-2812	283	41	be	be	AUX
taxlaw-2812	283	42	blocked	block	VERB
taxlaw-2812	283	43	for	for	ADP
taxlaw-2812	283	44	two	two	NUM
taxlaw-2812	283	45	years	year	NOUN
taxlaw-2812	283	46	.	.	PUNCT
taxlaw-2812	284	1	67	67	NUM
taxlaw-2812	285	1	furthermore	furthermore	ADV
taxlaw-2812	285	2	,	,	PUNCT
taxlaw-2812	285	3	congress	congress	PROPN
taxlaw-2812	285	4	has	have	AUX
taxlaw-2812	285	5	tightened	tighten	VERB
taxlaw-2812	285	6	the	the	DET
taxlaw-2812	285	7	number	number	NOUN
taxlaw-2812	285	8	of	of	ADP
taxlaw-2812	285	9	eligible	eligible	ADJ
taxlaw-2812	285	10	children	child	NOUN
taxlaw-2812	285	11	who	who	PRON
taxlaw-2812	285	12	can	can	AUX
taxlaw-2812	285	13	be	be	AUX
taxlaw-2812	285	14	claimed	claim	VERB
taxlaw-2812	285	15	as	as	ADP
taxlaw-2812	285	16	qualifying	qualify	VERB
taxlaw-2812	285	17	dependents	dependent	NOUN
taxlaw-2812	285	18	under	under	ADP
taxlaw-2812	285	19	the	the	DET
taxlaw-2812	285	20	eitc	eitc	NOUN
taxlaw-2812	285	21	,	,	PUNCT
taxlaw-2812	285	22	and	and	CCONJ
taxlaw-2812	285	23	has	have	AUX
taxlaw-2812	285	24	imposed	impose	VERB
taxlaw-2812	285	25	particularized	particularize	VERB
taxlaw-2812	285	26	due	due	ADJ
taxlaw-2812	285	27	diligence	diligence	NOUN
taxlaw-2812	285	28	standards	standard	NOUN
taxlaw-2812	285	29	on	on	ADP
taxlaw-2812	285	30	eitc	eitc	NOUN
taxlaw-2812	285	31	preparers	preparer	NOUN
taxlaw-2812	285	32	.	.	PUNCT
taxlaw-2812	286	1	68	68	NUM
taxlaw-2812	286	2	2	2	NUM
taxlaw-2812	286	3	.	.	PUNCT
taxlaw-2812	286	4	irs	irs	PROPN
taxlaw-2812	286	5	audit	audit	NOUN
taxlaw-2812	286	6	process	process	NOUN
taxlaw-2812	286	7	the	the	DET
taxlaw-2812	286	8	high	high	ADJ
taxlaw-2812	286	9	prevalence	prevalence	NOUN
taxlaw-2812	286	10	of	of	ADP
taxlaw-2812	286	11	error	error	NOUN
taxlaw-2812	286	12	in	in	ADP
taxlaw-2812	286	13	the	the	DET
taxlaw-2812	286	14	eitc	eitc	NOUN
taxlaw-2812	286	15	and	and	CCONJ
taxlaw-2812	286	16	the	the	DET
taxlaw-2812	286	17	heightened	heightened	ADJ
taxlaw-2812	286	18	enforcement	enforcement	NOUN
taxlaw-2812	286	19	efforts	effort	NOUN
taxlaw-2812	286	20	that	that	PRON
taxlaw-2812	286	21	have	have	AUX
taxlaw-2812	286	22	resulted	result	VERB
taxlaw-2812	286	23	raise	raise	NOUN
taxlaw-2812	286	24	concerns	concern	NOUN
taxlaw-2812	286	25	as	as	ADP
taxlaw-2812	286	26	to	to	ADP
taxlaw-2812	286	27	the	the	DET
taxlaw-2812	286	28	processes	process	NOUN
taxlaw-2812	286	29	that	that	PRON
taxlaw-2812	286	30	the	the	DET
taxlaw-2812	286	31	irs	irs	PROPN
taxlaw-2812	286	32	uses	use	VERB
taxlaw-2812	286	33	to	to	PART
taxlaw-2812	286	34	detect	detect	VERB
taxlaw-2812	286	35	and	and	CCONJ
taxlaw-2812	286	36	adjudicate	adjudicate	VERB
taxlaw-2812	286	37	cases	case	NOUN
taxlaw-2812	286	38	of	of	ADP
taxlaw-2812	286	39	suspected	suspect	VERB
taxlaw-2812	286	40	error	error	NOUN
taxlaw-2812	286	41	.	.	PUNCT
taxlaw-2812	287	1	unfortunately	unfortunately	ADV
taxlaw-2812	287	2	,	,	PUNCT
taxlaw-2812	287	3	the	the	DET
taxlaw-2812	287	4	irs	irs	PROPN
taxlaw-2812	287	5	’s	’s	PART
taxlaw-2812	287	6	elaborate	elaborate	ADJ
taxlaw-2812	287	7	audit	audit	NOUN
taxlaw-2812	287	8	process	process	NOUN
taxlaw-2812	287	9	does	do	AUX
taxlaw-2812	287	10	positive	positive	ADJ
taxlaw-2812	287	11	income	income	NOUN
taxlaw-2812	287	12	below	below	ADP
taxlaw-2812	287	13	$	$	SYM
taxlaw-2812	287	14	25,000	25,000	NUM
taxlaw-2812	287	15	was	be	AUX
taxlaw-2812	287	16	1.03	1.03	NUM
taxlaw-2812	287	17	%	%	NOUN
taxlaw-2812	287	18	,	,	PUNCT
taxlaw-2812	287	19	while	while	SCONJ
taxlaw-2812	287	20	the	the	DET
taxlaw-2812	287	21	average	average	ADJ
taxlaw-2812	287	22	audit	audit	NOUN
taxlaw-2812	287	23	rate	rate	NOUN
taxlaw-2812	287	24	among	among	ADP
taxlaw-2812	287	25	all	all	DET
taxlaw-2812	287	26	filers	filer	NOUN
taxlaw-2812	287	27	was	be	AUX
taxlaw-2812	287	28	1.57	1.57	NUM
taxlaw-2812	287	29	%	%	NOUN
taxlaw-2812	287	30	.	.	PUNCT
taxlaw-2812	288	1	by	by	ADP
taxlaw-2812	288	2	2000	2000	NUM
taxlaw-2812	288	3	the	the	DET
taxlaw-2812	288	4	audit	audit	NOUN
taxlaw-2812	288	5	rate	rate	NOUN
taxlaw-2812	288	6	was	be	AUX
taxlaw-2812	288	7	0.49	0.49	NUM
taxlaw-2812	288	8	%	%	NOUN
taxlaw-2812	288	9	for	for	ADP
taxlaw-2812	288	10	all	all	DET
taxlaw-2812	288	11	taxpayers	taxpayer	NOUN
taxlaw-2812	288	12	,	,	PUNCT
taxlaw-2812	288	13	but	but	CCONJ
taxlaw-2812	288	14	it	it	PRON
taxlaw-2812	288	15	was	be	AUX
taxlaw-2812	288	16	0.6	0.6	NUM
taxlaw-2812	288	17	%	%	NOUN
taxlaw-2812	288	18	among	among	ADP
taxlaw-2812	288	19	1040a	1040a	NUM
taxlaw-2812	288	20	nonbusiness	nonbusiness	NOUN
taxlaw-2812	288	21	filers	filer	NOUN
taxlaw-2812	288	22	with	with	ADP
taxlaw-2812	288	23	income	income	NOUN
taxlaw-2812	288	24	under	under	ADP
taxlaw-2812	288	25	$	$	SYM
taxlaw-2812	288	26	25,000	25,000	NUM
taxlaw-2812	288	27	and	and	CCONJ
taxlaw-2812	288	28	1.4	1.4	NUM
taxlaw-2812	288	29	%	%	NOUN
taxlaw-2812	288	30	among	among	ADP
taxlaw-2812	288	31	eitc	eitc	ADJ
taxlaw-2812	288	32	claimants	claimant	NOUN
taxlaw-2812	288	33	.	.	PUNCT
taxlaw-2812	288	34	”	"	PUNCT
taxlaw-2812	289	1	(	(	PUNCT
taxlaw-2812	289	2	footnote	footnote	NOUN
taxlaw-2812	289	3	omitted	omit	VERB
taxlaw-2812	289	4	)	)	PUNCT
taxlaw-2812	289	5	)	)	PUNCT
taxlaw-2812	289	6	;	;	PUNCT
taxlaw-2812	289	7	holt	holt	PROPN
taxlaw-2812	289	8	,	,	PUNCT
taxlaw-2812	289	9	supra	supra	PROPN
taxlaw-2812	289	10	note	note	PROPN
taxlaw-2812	289	11	46	46	NUM
taxlaw-2812	289	12	,	,	PUNCT
taxlaw-2812	289	13	at	at	ADP
taxlaw-2812	289	14	190	190	NUM
taxlaw-2812	289	15	-	-	SYM
taxlaw-2812	289	16	91	91	NUM
taxlaw-2812	289	17	.	.	PUNCT
taxlaw-2812	290	1	61	61	NUM
taxlaw-2812	290	2	see	see	NOUN
taxlaw-2812	290	3	book	book	NOUN
taxlaw-2812	290	4	,	,	PUNCT
taxlaw-2812	290	5	supra	supra	PROPN
taxlaw-2812	290	6	note	note	PROPN
taxlaw-2812	290	7	19	19	NUM
taxlaw-2812	290	8	,	,	PUNCT
taxlaw-2812	290	9	at	at	ADP
taxlaw-2812	290	10	1105	1105	NUM
taxlaw-2812	290	11	-	-	SYM
taxlaw-2812	290	12	07	07	NUM
taxlaw-2812	290	13	.	.	PUNCT
taxlaw-2812	291	1	62	62	NUM
taxlaw-2812	291	2	dana	dana	PROPN
taxlaw-2812	291	3	milbank	milbank	PROPN
taxlaw-2812	291	4	,	,	PUNCT
taxlaw-2812	291	5	republican	republican	ADJ
taxlaw-2812	291	6	senator	senator	NOUN
taxlaw-2812	291	7	and	and	CCONJ
taxlaw-2812	291	8	two	two	NUM
taxlaw-2812	291	9	of	of	ADP
taxlaw-2812	291	10	his	his	PRON
taxlaw-2812	291	11	constituents	constituent	NOUN
taxlaw-2812	291	12	illustrate	illustrate	VERB
taxlaw-2812	291	13	debate	debate	NOUN
taxlaw-2812	291	14	on	on	ADP
taxlaw-2812	291	15	tax	tax	NOUN
taxlaw-2812	291	16	break	break	NOUN
taxlaw-2812	291	17	for	for	ADP
taxlaw-2812	291	18	working	work	VERB
taxlaw-2812	291	19	poor	poor	ADJ
taxlaw-2812	291	20	,	,	PUNCT
taxlaw-2812	291	21	wall	wall	PROPN
taxlaw-2812	291	22	st	st	PROPN
taxlaw-2812	291	23	.	.	PROPN
taxlaw-2812	291	24	j.	j.	PROPN
taxlaw-2812	291	25	,	,	PUNCT
taxlaw-2812	291	26	aug	aug	PROPN
taxlaw-2812	291	27	.	.	PROPN
taxlaw-2812	291	28	16	16	NUM
taxlaw-2812	291	29	,	,	PUNCT
taxlaw-2812	291	30	1995	1995	NUM
taxlaw-2812	291	31	,	,	PUNCT
taxlaw-2812	291	32	at	at	ADP
taxlaw-2812	291	33	a12	a12	PROPN
taxlaw-2812	291	34	.	.	PROPN
taxlaw-2812	292	1	63	63	NUM
taxlaw-2812	292	2	see	see	VERB
taxlaw-2812	292	3	leslie	leslie	PROPN
taxlaw-2812	292	4	book	book	NOUN
taxlaw-2812	292	5	,	,	PUNCT
taxlaw-2812	292	6	the	the	DET
taxlaw-2812	292	7	poor	poor	ADJ
taxlaw-2812	292	8	and	and	CCONJ
taxlaw-2812	292	9	tax	tax	NOUN
taxlaw-2812	292	10	compliance	compliance	NOUN
taxlaw-2812	292	11	:	:	PUNCT
taxlaw-2812	292	12	one	one	NUM
taxlaw-2812	292	13	size	size	NOUN
taxlaw-2812	292	14	does	do	AUX
taxlaw-2812	292	15	not	not	PART
taxlaw-2812	292	16	fit	fit	VERB
taxlaw-2812	292	17	all	all	PRON
taxlaw-2812	292	18	,	,	PUNCT
taxlaw-2812	292	19	51	51	NUM
taxlaw-2812	292	20	kan	kan	X
taxlaw-2812	292	21	.	.	PUNCT
taxlaw-2812	293	1	l.	l.	PROPN
taxlaw-2812	293	2	rev	rev	PROPN
taxlaw-2812	293	3	.	.	PROPN
taxlaw-2812	293	4	1145	1145	NUM
taxlaw-2812	293	5	,	,	PUNCT
taxlaw-2812	293	6	1152	1152	NUM
taxlaw-2812	293	7	(	(	PUNCT
taxlaw-2812	293	8	2003	2003	NUM
taxlaw-2812	293	9	)	)	PUNCT
taxlaw-2812	293	10	.	.	PUNCT
taxlaw-2812	294	1	64	64	NUM
taxlaw-2812	295	1	i	i	PRON
taxlaw-2812	295	2	d.	d.	NOUN
taxlaw-2812	295	3	at	at	ADP
taxlaw-2812	295	4	1158	1158	NUM
taxlaw-2812	295	5	.	.	PUNCT
taxlaw-2812	296	1	65	65	NUM
taxlaw-2812	296	2	nat’l	nat’l	NOUN
taxlaw-2812	296	3	taxpayer	taxpayer	NOUN
taxlaw-2812	296	4	advocate	advocate	NOUN
taxlaw-2812	296	5	,	,	PUNCT
taxlaw-2812	296	6	beyond	beyond	ADP
taxlaw-2812	296	7	eitc	eitc	NOUN
taxlaw-2812	296	8	:	:	PUNCT
taxlaw-2812	296	9	the	the	DET
taxlaw-2812	296	10	needs	need	NOUN
taxlaw-2812	296	11	of	of	ADP
taxlaw-2812	296	12	low	low	ADJ
taxlaw-2812	296	13	income	income	NOUN
taxlaw-2812	296	14	taxpayers	taxpayer	NOUN
taxlaw-2812	296	15	are	be	AUX
taxlaw-2812	296	16	not	not	PART
taxlaw-2812	296	17	being	be	AUX
taxlaw-2812	296	18	adequately	adequately	ADV
taxlaw-2812	296	19	met	meet	VERB
taxlaw-2812	296	20	,	,	PUNCT
taxlaw-2812	296	21	1	1	NUM
taxlaw-2812	296	22	2009	2009	NUM
taxlaw-2812	296	23	ann	ann	PROPN
taxlaw-2812	296	24	.	.	PUNCT
taxlaw-2812	297	1	rep	rep	PROPN
taxlaw-2812	297	2	.	.	PROPN
taxlaw-2812	297	3	to	to	PART
taxlaw-2812	297	4	cong	cong	VERB
taxlaw-2812	297	5	.	.	PUNCT
taxlaw-2812	298	1	110	110	NUM
taxlaw-2812	298	2	,	,	PUNCT
taxlaw-2812	298	3	114	114	NUM
taxlaw-2812	298	4	n.27	n.27	X
taxlaw-2812	298	5	(	(	PUNCT
taxlaw-2812	298	6	2009	2009	NUM
taxlaw-2812	298	7	)	)	PUNCT
taxlaw-2812	298	8	.	.	PUNCT
taxlaw-2812	299	1	66	66	NUM
taxlaw-2812	299	2	see	see	VERB
taxlaw-2812	299	3	book	book	NOUN
taxlaw-2812	299	4	,	,	PUNCT
taxlaw-2812	299	5	supra	supra	PROPN
taxlaw-2812	299	6	note	note	NOUN
taxlaw-2812	299	7	4	4	NUM
taxlaw-2812	299	8	,	,	PUNCT
taxlaw-2812	299	9	at	at	ADP
taxlaw-2812	299	10	418	418	NUM
taxlaw-2812	299	11	.	.	PUNCT
taxlaw-2812	300	1	67	67	NUM
taxlaw-2812	300	2	see	see	VERB
taxlaw-2812	300	3	holt	holt	PROPN
taxlaw-2812	300	4	,	,	PUNCT
taxlaw-2812	300	5	supra	supra	PROPN
taxlaw-2812	300	6	note	note	PROPN
taxlaw-2812	300	7	46	46	NUM
taxlaw-2812	300	8	,	,	PUNCT
taxlaw-2812	300	9	at	at	ADP
taxlaw-2812	300	10	194	194	NUM
taxlaw-2812	300	11	.	.	PUNCT
taxlaw-2812	300	12	68	68	NUM
taxlaw-2812	300	13	see	see	NOUN
taxlaw-2812	300	14	book	book	NOUN
taxlaw-2812	300	15	,	,	PUNCT
taxlaw-2812	300	16	supra	supra	PROPN
taxlaw-2812	300	17	note	note	PROPN
taxlaw-2812	300	18	63	63	NUM
taxlaw-2812	300	19	,	,	PUNCT
taxlaw-2812	300	20	at	at	ADP
taxlaw-2812	300	21	1146	1146	NUM
taxlaw-2812	300	22	.	.	PUNCT
taxlaw-2812	301	1	188	188	NUM
taxlaw-2812	301	2	columbia	columbia	PROPN
taxlaw-2812	301	3	journal	journal	PROPN
taxlaw-2812	301	4	of	of	ADP
taxlaw-2812	301	5	tax	tax	NOUN
taxlaw-2812	301	6	law	law	NOUN
taxlaw-2812	301	7	[	[	X
taxlaw-2812	301	8	vol.3:177	vol.3:177	PROPN
taxlaw-2812	301	9	not	not	PART
taxlaw-2812	301	10	appear	appear	VERB
taxlaw-2812	301	11	particularly	particularly	ADV
taxlaw-2812	301	12	well	well	ADV
taxlaw-2812	301	13	-	-	PUNCT
taxlaw-2812	301	14	suited	suited	ADJ
taxlaw-2812	301	15	to	to	PART
taxlaw-2812	301	16	detect	detect	VERB
taxlaw-2812	301	17	instances	instance	NOUN
taxlaw-2812	301	18	of	of	ADP
taxlaw-2812	301	19	noncompliance	noncompliance	NOUN
taxlaw-2812	301	20	.	.	PUNCT
taxlaw-2812	302	1	in	in	ADP
taxlaw-2812	302	2	2007	2007	NUM
taxlaw-2812	302	3	,	,	PUNCT
taxlaw-2812	302	4	when	when	SCONJ
taxlaw-2812	302	5	irs	irs	PROPN
taxlaw-2812	302	6	auditors	auditor	NOUN
taxlaw-2812	302	7	denied	deny	VERB
taxlaw-2812	302	8	the	the	DET
taxlaw-2812	302	9	eitc	eitc	NOUN
taxlaw-2812	302	10	and	and	CCONJ
taxlaw-2812	302	11	claimants	claimant	NOUN
taxlaw-2812	302	12	requested	request	VERB
taxlaw-2812	302	13	reconsideration	reconsideration	NOUN
taxlaw-2812	302	14	,	,	PUNCT
taxlaw-2812	302	15	forty	forty	NUM
taxlaw-2812	302	16	-	-	PUNCT
taxlaw-2812	302	17	three	three	NUM
taxlaw-2812	302	18	percent	percent	NOUN
taxlaw-2812	302	19	of	of	ADP
taxlaw-2812	302	20	claimants	claimant	NOUN
taxlaw-2812	302	21	ultimately	ultimately	ADV
taxlaw-2812	302	22	received	receive	VERB
taxlaw-2812	302	23	the	the	DET
taxlaw-2812	302	24	eitc	eitc	NOUN
taxlaw-2812	302	25	at	at	ADP
taxlaw-2812	302	26	an	an	DET
taxlaw-2812	302	27	average	average	ADJ
taxlaw-2812	302	28	amount	amount	NOUN
taxlaw-2812	302	29	of	of	ADP
taxlaw-2812	302	30	ninety	ninety	NUM
taxlaw-2812	302	31	-	-	PUNCT
taxlaw-2812	302	32	six	six	NUM
taxlaw-2812	302	33	percent	percent	NOUN
taxlaw-2812	302	34	of	of	ADP
taxlaw-2812	302	35	what	what	PRON
taxlaw-2812	302	36	they	they	PRON
taxlaw-2812	302	37	claimed	claim	VERB
taxlaw-2812	302	38	on	on	ADP
taxlaw-2812	302	39	their	their	PRON
taxlaw-2812	302	40	original	original	ADJ
taxlaw-2812	302	41	returns	return	NOUN
taxlaw-2812	302	42	.	.	PUNCT
taxlaw-2812	303	1	69	69	NUM
taxlaw-2812	303	2	these	these	DET
taxlaw-2812	303	3	statistics	statistic	NOUN
taxlaw-2812	303	4	—	—	PUNCT
taxlaw-2812	303	5	which	which	PRON
taxlaw-2812	303	6	suggest	suggest	VERB
taxlaw-2812	303	7	that	that	SCONJ
taxlaw-2812	303	8	the	the	DET
taxlaw-2812	303	9	irs	irs	PROPN
taxlaw-2812	303	10	’s	’s	PART
taxlaw-2812	303	11	initial	initial	ADJ
taxlaw-2812	303	12	auditing	auditing	NOUN
taxlaw-2812	303	13	process	process	NOUN
taxlaw-2812	303	14	is	be	AUX
taxlaw-2812	303	15	only	only	ADV
taxlaw-2812	303	16	slightly	slightly	ADV
taxlaw-2812	303	17	more	more	ADV
taxlaw-2812	303	18	accurate	accurate	ADJ
taxlaw-2812	303	19	than	than	ADP
taxlaw-2812	303	20	a	a	DET
taxlaw-2812	303	21	coin	coin	NOUN
taxlaw-2812	303	22	toss	toss	NOUN
taxlaw-2812	303	23	—	—	PUNCT
taxlaw-2812	303	24	not	not	PART
taxlaw-2812	303	25	only	only	ADV
taxlaw-2812	303	26	reveal	reveal	VERB
taxlaw-2812	303	27	serious	serious	ADJ
taxlaw-2812	303	28	structural	structural	ADJ
taxlaw-2812	303	29	flaws	flaw	NOUN
taxlaw-2812	303	30	in	in	ADP
taxlaw-2812	303	31	irs	irs	PROPN
taxlaw-2812	303	32	auditing	auditing	NOUN
taxlaw-2812	303	33	,	,	PUNCT
taxlaw-2812	303	34	but	but	CCONJ
taxlaw-2812	303	35	also	also	ADV
taxlaw-2812	303	36	,	,	PUNCT
taxlaw-2812	303	37	as	as	SCONJ
taxlaw-2812	303	38	we	we	PRON
taxlaw-2812	303	39	will	will	AUX
taxlaw-2812	303	40	argue	argue	VERB
taxlaw-2812	303	41	in	in	ADP
taxlaw-2812	303	42	the	the	DET
taxlaw-2812	303	43	next	next	ADJ
taxlaw-2812	303	44	section	section	NOUN
taxlaw-2812	303	45	,	,	PUNCT
taxlaw-2812	303	46	underscore	underscore	VERB
taxlaw-2812	303	47	the	the	DET
taxlaw-2812	303	48	need	need	NOUN
taxlaw-2812	303	49	for	for	ADP
taxlaw-2812	303	50	effective	effective	ADJ
taxlaw-2812	303	51	representation	representation	NOUN
taxlaw-2812	303	52	for	for	ADP
taxlaw-2812	303	53	eitc	eitc	ADJ
taxlaw-2812	303	54	claimants	claimant	NOUN
taxlaw-2812	303	55	who	who	PRON
taxlaw-2812	303	56	face	face	VERB
taxlaw-2812	303	57	potential	potential	ADJ
taxlaw-2812	303	58	denial	denial	NOUN
taxlaw-2812	303	59	of	of	ADP
taxlaw-2812	303	60	benefits	benefit	NOUN
taxlaw-2812	303	61	.	.	PUNCT
taxlaw-2812	304	1	as	as	SCONJ
taxlaw-2812	304	2	the	the	DET
taxlaw-2812	304	3	national	national	ADJ
taxlaw-2812	304	4	taxpayer	taxpayer	PROPN
taxlaw-2812	304	5	advocate	advocate	NOUN
taxlaw-2812	304	6	has	have	AUX
taxlaw-2812	304	7	argued	argue	VERB
taxlaw-2812	304	8	,	,	PUNCT
taxlaw-2812	304	9	“	"	PUNCT
taxlaw-2812	304	10	[	[	X
taxlaw-2812	304	11	g]iven	g]iven	VERB
taxlaw-2812	304	12	the	the	DET
taxlaw-2812	304	13	significant	significant	ADJ
taxlaw-2812	304	14	barriers	barrier	NOUN
taxlaw-2812	304	15	encountered	encounter	VERB
taxlaw-2812	304	16	by	by	ADP
taxlaw-2812	304	17	eic	eic	PROPN
taxlaw-2812	304	18	taxpayers	taxpayer	NOUN
taxlaw-2812	304	19	during	during	ADP
taxlaw-2812	304	20	the	the	DET
taxlaw-2812	304	21	audit	audit	NOUN
taxlaw-2812	304	22	process	process	NOUN
taxlaw-2812	304	23	,	,	PUNCT
taxlaw-2812	304	24	one	one	PRON
taxlaw-2812	304	25	must	must	AUX
taxlaw-2812	304	26	consider	consider	VERB
taxlaw-2812	304	27	whether	whether	SCONJ
taxlaw-2812	304	28	many	many	ADJ
taxlaw-2812	304	29	audited	audit	VERB
taxlaw-2812	304	30	taxpayers	taxpayer	NOUN
taxlaw-2812	304	31	are	be	AUX
taxlaw-2812	304	32	truly	truly	ADV
taxlaw-2812	304	33	ineligible	ineligible	ADJ
taxlaw-2812	304	34	for	for	ADP
taxlaw-2812	304	35	ei[t]c	ei[t]c	PROPN
taxlaw-2812	304	36	,	,	PUNCT
taxlaw-2812	304	37	or	or	CCONJ
taxlaw-2812	304	38	whether	whether	SCONJ
taxlaw-2812	304	39	they	they	PRON
taxlaw-2812	304	40	were	be	AUX
taxlaw-2812	304	41	just	just	ADV
taxlaw-2812	304	42	unable	unable	ADJ
taxlaw-2812	304	43	to	to	PART
taxlaw-2812	304	44	successfully	successfully	ADV
taxlaw-2812	304	45	navigate	navigate	VERB
taxlaw-2812	304	46	the	the	DET
taxlaw-2812	304	47	irs	irs	PROPN
taxlaw-2812	304	48	audit	audit	NOUN
taxlaw-2812	304	49	process	process	NOUN
taxlaw-2812	304	50	.	.	PUNCT
taxlaw-2812	304	51	”	"	PUNCT
taxlaw-2812	305	1	70	70	NUM
taxlaw-2812	305	2	after	after	SCONJ
taxlaw-2812	305	3	an	an	DET
taxlaw-2812	305	4	eitc	eitc	ADJ
taxlaw-2812	305	5	claimant	claimant	NOUN
taxlaw-2812	305	6	is	be	AUX
taxlaw-2812	305	7	targeted	target	VERB
taxlaw-2812	305	8	for	for	ADP
taxlaw-2812	305	9	an	an	DET
taxlaw-2812	305	10	irs	irs	PROPN
taxlaw-2812	305	11	audit	audit	NOUN
taxlaw-2812	305	12	,	,	PUNCT
taxlaw-2812	305	13	the	the	DET
taxlaw-2812	305	14	information	information	NOUN
taxlaw-2812	305	15	-	-	PUNCT
taxlaw-2812	305	16	gathering	gather	VERB
taxlaw-2812	305	17	process	process	NOUN
taxlaw-2812	305	18	is	be	AUX
taxlaw-2812	305	19	generally	generally	ADV
taxlaw-2812	305	20	conducted	conduct	VERB
taxlaw-2812	305	21	on	on	ADP
taxlaw-2812	305	22	a	a	DET
taxlaw-2812	305	23	“	"	PUNCT
taxlaw-2812	305	24	correspondence	correspondence	NOUN
taxlaw-2812	305	25	”	"	PUNCT
taxlaw-2812	305	26	basis	basis	NOUN
taxlaw-2812	305	27	through	through	ADP
taxlaw-2812	305	28	the	the	DET
taxlaw-2812	305	29	mail	mail	NOUN
taxlaw-2812	305	30	,	,	PUNCT
taxlaw-2812	305	31	rather	rather	ADV
taxlaw-2812	305	32	than	than	ADP
taxlaw-2812	305	33	in	in	ADP
taxlaw-2812	305	34	a	a	DET
taxlaw-2812	305	35	“	"	PUNCT
taxlaw-2812	305	36	field	field	NOUN
taxlaw-2812	305	37	,	,	PUNCT
taxlaw-2812	305	38	”	"	PUNCT
taxlaw-2812	305	39	face	face	NOUN
taxlaw-2812	305	40	-	-	PUNCT
taxlaw-2812	305	41	to	to	ADP
taxlaw-2812	305	42	-	-	PUNCT
taxlaw-2812	305	43	face	face	NOUN
taxlaw-2812	305	44	format	format	NOUN
taxlaw-2812	305	45	.	.	PUNCT
taxlaw-2812	306	1	71	71	NUM
taxlaw-2812	306	2	while	while	SCONJ
taxlaw-2812	306	3	correspondence	correspondence	NOUN
taxlaw-2812	306	4	audits	audits	NOUN
taxlaw-2812	306	5	are	be	AUX
taxlaw-2812	306	6	likely	likely	ADV
taxlaw-2812	306	7	less	less	ADV
taxlaw-2812	306	8	intimidating	intimidating	ADJ
taxlaw-2812	306	9	to	to	ADP
taxlaw-2812	306	10	claimants	claimant	NOUN
taxlaw-2812	306	11	than	than	ADP
taxlaw-2812	306	12	field	field	NOUN
taxlaw-2812	306	13	audits	audits	NOUN
taxlaw-2812	306	14	,	,	PUNCT
taxlaw-2812	306	15	they	they	PRON
taxlaw-2812	306	16	pose	pose	VERB
taxlaw-2812	306	17	significant	significant	ADJ
taxlaw-2812	306	18	disadvantages	disadvantage	NOUN
taxlaw-2812	306	19	in	in	ADP
taxlaw-2812	306	20	terms	term	NOUN
taxlaw-2812	306	21	of	of	ADP
taxlaw-2812	306	22	the	the	DET
taxlaw-2812	306	23	ultimate	ultimate	ADJ
taxlaw-2812	306	24	outcomes	outcome	NOUN
taxlaw-2812	306	25	—	—	PUNCT
taxlaw-2812	306	26	especially	especially	ADV
taxlaw-2812	306	27	with	with	ADP
taxlaw-2812	306	28	respect	respect	NOUN
taxlaw-2812	306	29	to	to	ADP
taxlaw-2812	306	30	accuracy	accuracy	NOUN
taxlaw-2812	306	31	and	and	CCONJ
taxlaw-2812	306	32	fairness	fairness	NOUN
taxlaw-2812	306	33	—	—	PUNCT
taxlaw-2812	306	34	of	of	ADP
taxlaw-2812	306	35	eitc	eitc	NOUN
taxlaw-2812	306	36	determinations	determination	NOUN
taxlaw-2812	306	37	.	.	PUNCT
taxlaw-2812	307	1	72	72	NUM
taxlaw-2812	308	1	for	for	ADP
taxlaw-2812	308	2	several	several	ADJ
taxlaw-2812	308	3	important	important	ADJ
taxlaw-2812	308	4	reasons	reason	NOUN
taxlaw-2812	308	5	,	,	PUNCT
taxlaw-2812	308	6	a	a	DET
taxlaw-2812	308	7	mail	mail	NOUN
taxlaw-2812	308	8	-	-	PUNCT
taxlaw-2812	308	9	based	base	VERB
taxlaw-2812	308	10	audit	audit	NOUN
taxlaw-2812	308	11	system	system	NOUN
taxlaw-2812	308	12	is	be	AUX
taxlaw-2812	308	13	ill	ill	ADV
taxlaw-2812	308	14	suited	suited	ADJ
taxlaw-2812	308	15	for	for	ADP
taxlaw-2812	308	16	low	low	ADJ
taxlaw-2812	308	17	-	-	PUNCT
taxlaw-2812	308	18	income	income	NOUN
taxlaw-2812	308	19	taxpayers	taxpayer	NOUN
taxlaw-2812	308	20	.	.	PUNCT
taxlaw-2812	309	1	first	first	ADV
taxlaw-2812	309	2	,	,	PUNCT
taxlaw-2812	309	3	eitc	eitc	PROPN
taxlaw-2812	309	4	claimants	claimant	NOUN
taxlaw-2812	309	5	are	be	AUX
taxlaw-2812	309	6	much	much	ADV
taxlaw-2812	309	7	more	more	ADV
taxlaw-2812	309	8	likely	likely	ADJ
taxlaw-2812	309	9	than	than	SCONJ
taxlaw-2812	309	10	other	other	ADJ
taxlaw-2812	309	11	taxpayers	taxpayer	NOUN
taxlaw-2812	309	12	to	to	PART
taxlaw-2812	309	13	be	be	AUX
taxlaw-2812	309	14	transient	transient	ADJ
taxlaw-2812	309	15	or	or	CCONJ
taxlaw-2812	309	16	homeless	homeless	ADJ
taxlaw-2812	309	17	.	.	PUNCT
taxlaw-2812	310	1	73	73	NUM
taxlaw-2812	311	1	this	this	PRON
taxlaw-2812	311	2	creates	create	VERB
taxlaw-2812	311	3	multiple	multiple	ADJ
taxlaw-2812	311	4	problems	problem	NOUN
taxlaw-2812	311	5	for	for	ADP
taxlaw-2812	311	6	correspondence	correspondence	NOUN
taxlaw-2812	311	7	audits	audits	NOUN
taxlaw-2812	311	8	.	.	PUNCT
taxlaw-2812	312	1	74	74	NUM
taxlaw-2812	312	2	because	because	SCONJ
taxlaw-2812	312	3	they	they	PRON
taxlaw-2812	312	4	change	change	VERB
taxlaw-2812	312	5	domiciles	domicile	NOUN
taxlaw-2812	312	6	frequently	frequently	ADV
taxlaw-2812	312	7	(	(	PUNCT
taxlaw-2812	312	8	and	and	CCONJ
taxlaw-2812	312	9	often	often	ADV
taxlaw-2812	312	10	do	do	AUX
taxlaw-2812	312	11	not	not	PART
taxlaw-2812	312	12	provide	provide	VERB
taxlaw-2812	312	13	forwarding	forward	VERB
taxlaw-2812	312	14	information	information	NOUN
taxlaw-2812	312	15	to	to	ADP
taxlaw-2812	312	16	the	the	DET
taxlaw-2812	312	17	post	post	NOUN
taxlaw-2812	312	18	office	office	NOUN
taxlaw-2812	312	19	or	or	CCONJ
taxlaw-2812	312	20	the	the	DET
taxlaw-2812	312	21	irs	irs	PROPN
taxlaw-2812	312	22	)	)	PUNCT
taxlaw-2812	312	23	,	,	PUNCT
taxlaw-2812	312	24	transient	transient	ADJ
taxlaw-2812	312	25	or	or	CCONJ
taxlaw-2812	312	26	homeless	homeless	ADJ
taxlaw-2812	312	27	eitc	eitc	NOUN
taxlaw-2812	312	28	claimants	claimant	NOUN
taxlaw-2812	312	29	are	be	AUX
taxlaw-2812	312	30	simply	simply	ADV
taxlaw-2812	312	31	less	less	ADV
taxlaw-2812	312	32	likely	likely	ADJ
taxlaw-2812	312	33	than	than	SCONJ
taxlaw-2812	312	34	other	other	ADJ
taxlaw-2812	312	35	taxpayers	taxpayer	NOUN
taxlaw-2812	312	36	to	to	PART
taxlaw-2812	312	37	receive	receive	VERB
taxlaw-2812	312	38	the	the	DET
taxlaw-2812	312	39	items	item	NOUN
taxlaw-2812	312	40	that	that	PRON
taxlaw-2812	312	41	irs	irs	PROPN
taxlaw-2812	312	42	auditors	auditor	NOUN
taxlaw-2812	312	43	mail	mail	VERB
taxlaw-2812	312	44	to	to	ADP
taxlaw-2812	312	45	them	they	PRON
taxlaw-2812	312	46	.	.	PUNCT
taxlaw-2812	313	1	75	75	NUM
taxlaw-2812	313	2	many	many	ADJ
taxlaw-2812	313	3	of	of	ADP
taxlaw-2812	313	4	the	the	DET
taxlaw-2812	313	5	working	work	VERB
taxlaw-2812	313	6	poor	poor	NOUN
taxlaw-2812	313	7	also	also	ADV
taxlaw-2812	313	8	spend	spend	VERB
taxlaw-2812	313	9	intermittent	intermittent	ADJ
taxlaw-2812	313	10	periods	period	NOUN
taxlaw-2812	313	11	of	of	ADP
taxlaw-2812	313	12	time	time	NOUN
taxlaw-2812	313	13	in	in	ADP
taxlaw-2812	313	14	cars	car	NOUN
taxlaw-2812	313	15	,	,	PUNCT
taxlaw-2812	313	16	motels	motel	NOUN
taxlaw-2812	313	17	,	,	PUNCT
taxlaw-2812	313	18	friends	friend	NOUN
taxlaw-2812	313	19	’	'	PUNCT
taxlaw-2812	313	20	or	or	CCONJ
taxlaw-2812	313	21	relatives	relative	NOUN
taxlaw-2812	313	22	’	'	PUNCT
taxlaw-2812	313	23	houses	house	NOUN
taxlaw-2812	313	24	,	,	PUNCT
taxlaw-2812	313	25	or	or	CCONJ
taxlaw-2812	313	26	temporary	temporary	ADJ
taxlaw-2812	313	27	shelters	shelter	NOUN
taxlaw-2812	313	28	,	,	PUNCT
taxlaw-2812	313	29	making	make	VERB
taxlaw-2812	313	30	it	it	PRON
taxlaw-2812	313	31	very	very	ADV
taxlaw-2812	313	32	difficult	difficult	ADJ
taxlaw-2812	313	33	for	for	SCONJ
taxlaw-2812	313	34	the	the	DET
taxlaw-2812	313	35	irs	irs	PROPN
taxlaw-2812	313	36	to	to	PART
taxlaw-2812	313	37	conduct	conduct	VERB
taxlaw-2812	313	38	an	an	DET
taxlaw-2812	313	39	effective	effective	ADJ
taxlaw-2812	313	40	correspondence	correspondence	NOUN
taxlaw-2812	313	41	audit	audit	NOUN
taxlaw-2812	313	42	of	of	ADP
taxlaw-2812	313	43	their	their	PRON
taxlaw-2812	313	44	tax	tax	NOUN
taxlaw-2812	313	45	returns	return	NOUN
taxlaw-2812	313	46	.	.	PUNCT
taxlaw-2812	314	1	76	76	NUM
taxlaw-2812	314	2	considering	consider	VERB
taxlaw-2812	314	3	that	that	SCONJ
taxlaw-2812	314	4	such	such	ADJ
taxlaw-2812	314	5	audits	audits	NOUN
taxlaw-2812	314	6	can	can	AUX
taxlaw-2812	314	7	last	last	VERB
taxlaw-2812	314	8	for	for	ADP
taxlaw-2812	314	9	months	month	NOUN
taxlaw-2812	314	10	,	,	PUNCT
taxlaw-2812	314	11	a	a	DET
taxlaw-2812	314	12	claimant	claimant	NOUN
taxlaw-2812	314	13	’s	’s	PART
taxlaw-2812	314	14	transience	transience	NOUN
taxlaw-2812	314	15	can	can	AUX
taxlaw-2812	314	16	easily	easily	ADV
taxlaw-2812	314	17	disrupt	disrupt	VERB
taxlaw-2812	314	18	an	an	DET
taxlaw-2812	314	19	audit	audit	NOUN
taxlaw-2812	314	20	that	that	PRON
taxlaw-2812	314	21	is	be	AUX
taxlaw-2812	314	22	already	already	ADV
taxlaw-2812	314	23	underway	underway	ADJ
taxlaw-2812	314	24	,	,	PUNCT
taxlaw-2812	314	25	particularly	particularly	ADV
taxlaw-2812	314	26	insofar	insofar	ADV
taxlaw-2812	314	27	as	as	SCONJ
taxlaw-2812	314	28	multiple	multiple	ADJ
taxlaw-2812	314	29	addresses	address	NOUN
taxlaw-2812	314	30	complicate	complicate	VERB
taxlaw-2812	314	31	the	the	DET
taxlaw-2812	314	32	document	document	NOUN
taxlaw-2812	314	33	-	-	PUNCT
taxlaw-2812	314	34	gathering	gather	VERB
taxlaw-2812	314	35	process	process	NOUN
taxlaw-2812	314	36	.	.	PUNCT
taxlaw-2812	315	1	77	77	NUM
taxlaw-2812	316	1	for	for	ADP
taxlaw-2812	316	2	instance	instance	NOUN
taxlaw-2812	316	3	,	,	PUNCT
taxlaw-2812	316	4	the	the	DET
taxlaw-2812	316	5	process	process	NOUN
taxlaw-2812	316	6	for	for	ADP
taxlaw-2812	316	7	proving	prove	VERB
taxlaw-2812	316	8	a	a	DET
taxlaw-2812	316	9	qualifying	qualify	VERB
taxlaw-2812	316	10	child	child	NOUN
taxlaw-2812	316	11	’s	’s	PART
taxlaw-2812	316	12	residency	residency	NOUN
taxlaw-2812	316	13	—	—	PUNCT
taxlaw-2812	316	14	which	which	PRON
taxlaw-2812	316	15	is	be	AUX
taxlaw-2812	316	16	the	the	DET
taxlaw-2812	316	17	most	most	ADV
taxlaw-2812	316	18	common	common	ADJ
taxlaw-2812	316	19	eitc	eitc	NOUN
taxlaw-2812	316	20	error	error	NOUN
taxlaw-2812	316	21	—	—	PUNCT
taxlaw-2812	316	22	requires	require	VERB
taxlaw-2812	316	23	a	a	DET
taxlaw-2812	316	24	number	number	NOUN
taxlaw-2812	316	25	of	of	ADP
taxlaw-2812	316	26	forms	form	NOUN
taxlaw-2812	316	27	,	,	PUNCT
taxlaw-2812	316	28	such	such	ADJ
taxlaw-2812	316	29	as	as	ADP
taxlaw-2812	316	30	school	school	NOUN
taxlaw-2812	316	31	and	and	CCONJ
taxlaw-2812	316	32	medical	medical	ADJ
taxlaw-2812	316	33	records	record	NOUN
taxlaw-2812	316	34	,	,	PUNCT
taxlaw-2812	316	35	which	which	PRON
taxlaw-2812	316	36	must	must	AUX
taxlaw-2812	316	37	have	have	VERB
taxlaw-2812	316	38	fully	fully	ADV
taxlaw-2812	316	39	consistent	consistent	ADJ
taxlaw-2812	316	40	data	datum	NOUN
taxlaw-2812	316	41	or	or	CCONJ
taxlaw-2812	316	42	a	a	DET
taxlaw-2812	316	43	satisfactory	satisfactory	ADJ
taxlaw-2812	316	44	and	and	CCONJ
taxlaw-2812	316	45	detailed	detailed	ADJ
taxlaw-2812	316	46	explanation	explanation	NOUN
taxlaw-2812	316	47	of	of	ADP
taxlaw-2812	316	48	any	any	DET
taxlaw-2812	316	49	inconsistencies	inconsistency	NOUN
taxlaw-2812	316	50	for	for	ADP
taxlaw-2812	316	51	the	the	DET
taxlaw-2812	316	52	irs	irs	PROPN
taxlaw-2812	316	53	to	to	PART
taxlaw-2812	316	54	grant	grant	VERB
taxlaw-2812	316	55	approval	approval	NOUN
taxlaw-2812	316	56	.	.	PUNCT
taxlaw-2812	317	1	78	78	NUM
taxlaw-2812	317	2	on	on	ADP
taxlaw-2812	317	3	a	a	DET
taxlaw-2812	317	4	related	relate	VERB
taxlaw-2812	317	5	point	point	NOUN
taxlaw-2812	317	6	,	,	PUNCT
taxlaw-2812	317	7	the	the	DET
taxlaw-2812	317	8	abstruse	abstruse	ADJ
taxlaw-2812	317	9	classifications	classification	NOUN
taxlaw-2812	317	10	used	use	VERB
taxlaw-2812	317	11	in	in	ADP
taxlaw-2812	317	12	the	the	DET
taxlaw-2812	317	13	eitc	eitc	NOUN
taxlaw-2812	317	14	compound	compound	NOUN
taxlaw-2812	317	15	the	the	DET
taxlaw-2812	317	16	difficulties	difficulty	NOUN
taxlaw-2812	317	17	that	that	PRON
taxlaw-2812	317	18	claimants	claimant	NOUN
taxlaw-2812	317	19	face	face	VERB
taxlaw-2812	317	20	when	when	SCONJ
taxlaw-2812	317	21	responding	respond	VERB
taxlaw-2812	317	22	to	to	ADP
taxlaw-2812	317	23	document	document	NOUN
taxlaw-2812	317	24	requests	request	NOUN
taxlaw-2812	317	25	.	.	PUNCT
taxlaw-2812	318	1	the	the	DET
taxlaw-2812	318	2	national	national	PROPN
taxlaw-2812	318	3	taxpayer	taxpayer	PROPN
taxlaw-2812	318	4	advocate	advocate	NOUN
taxlaw-2812	318	5	has	have	AUX
taxlaw-2812	318	6	consistently	consistently	ADV
taxlaw-2812	318	7	found	find	VERB
taxlaw-2812	318	8	that	that	SCONJ
taxlaw-2812	318	9	the	the	DET
taxlaw-2812	318	10	eitc	eitc	ADJ
taxlaw-2812	318	11	eligibility	eligibility	NOUN
taxlaw-2812	318	12	rules	rule	NOUN
taxlaw-2812	318	13	,	,	PUNCT
taxlaw-2812	318	14	especially	especially	ADV
taxlaw-2812	318	15	those	those	DET
taxlaw-2812	318	16	69	69	NUM
taxlaw-2812	318	17	see	see	VERB
taxlaw-2812	318	18	nat’l	nat’l	NOUN
taxlaw-2812	318	19	taxpayer	taxpayer	NOUN
taxlaw-2812	318	20	advocate	advocate	NOUN
taxlaw-2812	318	21	,	,	PUNCT
taxlaw-2812	318	22	the	the	DET
taxlaw-2812	318	23	irs	irs	PROPN
taxlaw-2812	318	24	correspondence	correspondence	NOUN
taxlaw-2812	318	25	examination	examination	NOUN
taxlaw-2812	318	26	process	process	NOUN
taxlaw-2812	318	27	does	do	AUX
taxlaw-2812	318	28	not	not	PART
taxlaw-2812	318	29	maximize	maximize	VERB
taxlaw-2812	318	30	voluntary	voluntary	ADJ
taxlaw-2812	318	31	compliance	compliance	NOUN
taxlaw-2812	318	32	,	,	PUNCT
taxlaw-2812	319	1	1	1	NUM
taxlaw-2812	319	2	2009	2009	NUM
taxlaw-2812	319	3	ann	ann	PROPN
taxlaw-2812	319	4	.	.	PUNCT
taxlaw-2812	319	5	rep	rep	PROPN
taxlaw-2812	319	6	.	.	PROPN
taxlaw-2812	319	7	to	to	PART
taxlaw-2812	319	8	cong	cong	VERB
taxlaw-2812	319	9	.	.	PUNCT
taxlaw-2812	320	1	158	158	NUM
taxlaw-2812	320	2	,	,	PUNCT
taxlaw-2812	320	3	160	160	NUM
taxlaw-2812	320	4	(	(	PUNCT
taxlaw-2812	320	5	2009	2009	NUM
taxlaw-2812	320	6	)	)	PUNCT
taxlaw-2812	320	7	.	.	PUNCT
taxlaw-2812	321	1	70	70	NUM
taxlaw-2812	321	2	nat’l	nat’l	NOUN
taxlaw-2812	321	3	taxpayer	taxpayer	NOUN
taxlaw-2812	321	4	advocate	advocate	NOUN
taxlaw-2812	321	5	,	,	PUNCT
taxlaw-2812	321	6	irs	irs	PROPN
taxlaw-2812	321	7	earned	earn	VERB
taxlaw-2812	321	8	income	income	NOUN
taxlaw-2812	321	9	credit	credit	NOUN
taxlaw-2812	321	10	audits	audits	NOUN
taxlaw-2812	321	11	—	—	PUNCT
taxlaw-2812	321	12	a	a	DET
taxlaw-2812	321	13	challenge	challenge	NOUN
taxlaw-2812	321	14	to	to	ADP
taxlaw-2812	321	15	taxpayers	taxpayer	NOUN
taxlaw-2812	321	16	,	,	PUNCT
taxlaw-2812	322	1	2	2	NUM
taxlaw-2812	322	2	2007	2007	NUM
taxlaw-2812	322	3	ann	ann	PROPN
taxlaw-2812	322	4	.	.	PUNCT
taxlaw-2812	322	5	rep	rep	PROPN
taxlaw-2812	322	6	.	.	PROPN
taxlaw-2812	322	7	to	to	PART
taxlaw-2812	322	8	cong	cong	VERB
taxlaw-2812	322	9	.	.	PUNCT
taxlaw-2812	323	1	94	94	NUM
taxlaw-2812	323	2	,	,	PUNCT
taxlaw-2812	323	3	108	108	NUM
taxlaw-2812	323	4	(	(	PUNCT
taxlaw-2812	323	5	2007	2007	NUM
taxlaw-2812	323	6	)	)	PUNCT
taxlaw-2812	323	7	.	.	PUNCT
taxlaw-2812	324	1	71	71	NUM
taxlaw-2812	324	2	see	see	VERB
taxlaw-2812	324	3	holt	holt	PROPN
taxlaw-2812	324	4	,	,	PUNCT
taxlaw-2812	324	5	supra	supra	PROPN
taxlaw-2812	324	6	note	note	PROPN
taxlaw-2812	324	7	46	46	NUM
taxlaw-2812	324	8	,	,	PUNCT
taxlaw-2812	324	9	at	at	ADP
taxlaw-2812	324	10	191	191	NUM
taxlaw-2812	324	11	(	(	PUNCT
taxlaw-2812	324	12	noting	note	VERB
taxlaw-2812	324	13	that	that	SCONJ
taxlaw-2812	324	14	“	"	PUNCT
taxlaw-2812	324	15	[	[	PUNCT
taxlaw-2812	324	16	m]ost	m]ost	X
taxlaw-2812	324	17	eitc	eitc	NOUN
taxlaw-2812	324	18	reviews	review	NOUN
taxlaw-2812	324	19	are	be	AUX
taxlaw-2812	324	20	correspondence	correspondence	NOUN
taxlaw-2812	324	21	audits	audits	NOUN
taxlaw-2812	324	22	.	.	PUNCT
taxlaw-2812	324	23	.	.	PUNCT
taxlaw-2812	324	24	.	.	PUNCT
taxlaw-2812	324	25	.	.	PUNCT
taxlaw-2812	324	26	”	"	PUNCT
taxlaw-2812	324	27	)	)	PUNCT
taxlaw-2812	324	28	.	.	PUNCT
taxlaw-2812	325	1	72	72	NUM
taxlaw-2812	325	2	see	see	VERB
taxlaw-2812	325	3	i	i	PRON
taxlaw-2812	325	4	d.	d.	PROPN
taxlaw-2812	325	5	73	73	NUM
taxlaw-2812	325	6	see	see	VERB
taxlaw-2812	325	7	book	book	NOUN
taxlaw-2812	325	8	,	,	PUNCT
taxlaw-2812	325	9	supra	supra	PROPN
taxlaw-2812	325	10	note	note	NOUN
taxlaw-2812	325	11	4	4	NUM
taxlaw-2812	325	12	,	,	PUNCT
taxlaw-2812	325	13	at	at	ADP
taxlaw-2812	325	14	393	393	NUM
taxlaw-2812	325	15	.	.	PUNCT
taxlaw-2812	326	1	74	74	NUM
taxlaw-2812	326	2	see	see	VERB
taxlaw-2812	326	3	i	i	PRON
taxlaw-2812	326	4	d.	d.	PROPN
taxlaw-2812	326	5	at	at	ADP
taxlaw-2812	326	6	395	395	NUM
taxlaw-2812	326	7	.	.	PUNCT
taxlaw-2812	327	1	75	75	NUM
taxlaw-2812	328	1	i	i	PRON
taxlaw-2812	328	2	d.	d.	PROPN
taxlaw-2812	328	3	76	76	NUM
taxlaw-2812	328	4	see	see	VERB
taxlaw-2812	328	5	i	i	PRON
taxlaw-2812	328	6	d.	d.	PROPN
taxlaw-2812	328	7	at	at	ADP
taxlaw-2812	328	8	394	394	NUM
taxlaw-2812	328	9	-	-	SYM
taxlaw-2812	328	10	95	95	NUM
taxlaw-2812	328	11	.	.	PUNCT
taxlaw-2812	329	1	77	77	NUM
taxlaw-2812	330	1	i	i	PRON
taxlaw-2812	330	2	d.	d.	PROPN
taxlaw-2812	330	3	at	at	ADP
taxlaw-2812	330	4	395	395	NUM
taxlaw-2812	330	5	.	.	PUNCT
taxlaw-2812	331	1	78	78	NUM
taxlaw-2812	332	1	i	i	PRON
taxlaw-2812	332	2	d.	d.	PROPN
taxlaw-2812	332	3	2012	2012	NUM
taxlaw-2812	332	4	]	]	PUNCT
taxlaw-2812	332	5	the	the	DET
taxlaw-2812	332	6	eitc	eitc	ADJ
taxlaw-2812	332	7	,	,	PUNCT
taxlaw-2812	332	8	low	low	ADJ
taxlaw-2812	332	9	-	-	PUNCT
taxlaw-2812	332	10	income	income	NOUN
taxlaw-2812	332	11	workers	worker	NOUN
taxlaw-2812	332	12	,	,	PUNCT
taxlaw-2812	332	13	&	&	CCONJ
taxlaw-2812	332	14	the	the	DET
taxlaw-2812	332	15	legal	legal	ADJ
taxlaw-2812	332	16	aid	aid	NOUN
taxlaw-2812	332	17	community	community	NOUN
taxlaw-2812	332	18	189	189	NUM
taxlaw-2812	332	19	for	for	ADP
taxlaw-2812	332	20	reporting	report	VERB
taxlaw-2812	332	21	family	family	NOUN
taxlaw-2812	332	22	status	status	NOUN
taxlaw-2812	332	23	for	for	ADP
taxlaw-2812	332	24	purposes	purpose	NOUN
taxlaw-2812	332	25	of	of	ADP
taxlaw-2812	332	26	the	the	DET
taxlaw-2812	332	27	eitc	eitc	NOUN
taxlaw-2812	332	28	,	,	PUNCT
taxlaw-2812	332	29	are	be	AUX
taxlaw-2812	332	30	difficult	difficult	ADJ
taxlaw-2812	332	31	for	for	SCONJ
taxlaw-2812	332	32	claimants	claimant	NOUN
taxlaw-2812	332	33	to	to	PART
taxlaw-2812	332	34	interpret	interpret	VERB
taxlaw-2812	332	35	correctly	correctly	ADV
taxlaw-2812	332	36	.	.	PUNCT
taxlaw-2812	333	1	79	79	NUM
taxlaw-2812	333	2	again	again	ADV
taxlaw-2812	333	3	,	,	PUNCT
taxlaw-2812	333	4	the	the	DET
taxlaw-2812	333	5	qualifying	qualify	VERB
taxlaw-2812	333	6	child	child	NOUN
taxlaw-2812	333	7	issue	issue	NOUN
taxlaw-2812	333	8	illustrates	illustrate	VERB
taxlaw-2812	333	9	this	this	DET
taxlaw-2812	333	10	complexity	complexity	NOUN
taxlaw-2812	333	11	:	:	PUNCT
taxlaw-2812	333	12	a	a	DET
taxlaw-2812	333	13	taxpayer	taxpayer	NOUN
taxlaw-2812	333	14	’s	’s	PART
taxlaw-2812	333	15	child	child	NOUN
taxlaw-2812	333	16	can	can	AUX
taxlaw-2812	333	17	be	be	AUX
taxlaw-2812	333	18	qualifying	qualify	VERB
taxlaw-2812	333	19	under	under	ADP
taxlaw-2812	333	20	the	the	DET
taxlaw-2812	333	21	dependency	dependency	NOUN
taxlaw-2812	333	22	exemption	exemption	NOUN
taxlaw-2812	333	23	but	but	CCONJ
taxlaw-2812	333	24	not	not	PART
taxlaw-2812	333	25	for	for	ADP
taxlaw-2812	333	26	the	the	DET
taxlaw-2812	333	27	eitc	eitc	NOUN
taxlaw-2812	333	28	,	,	PUNCT
taxlaw-2812	333	29	or	or	CCONJ
taxlaw-2812	333	30	vice	vice	NOUN
taxlaw-2812	333	31	versa	versa	ADV
taxlaw-2812	333	32	.	.	PUNCT
taxlaw-2812	334	1	the	the	DET
taxlaw-2812	334	2	lack	lack	NOUN
taxlaw-2812	334	3	of	of	ADP
taxlaw-2812	334	4	a	a	DET
taxlaw-2812	334	5	uniform	uniform	ADJ
taxlaw-2812	334	6	definition	definition	NOUN
taxlaw-2812	334	7	of	of	ADP
taxlaw-2812	334	8	qualifying	qualify	VERB
taxlaw-2812	334	9	child	child	NOUN
taxlaw-2812	334	10	confuses	confuse	VERB
taxlaw-2812	334	11	claimants	claimant	NOUN
taxlaw-2812	334	12	unfamiliar	unfamiliar	ADJ
taxlaw-2812	334	13	with	with	ADP
taxlaw-2812	334	14	the	the	DET
taxlaw-2812	334	15	tax	tax	NOUN
taxlaw-2812	334	16	system	system	NOUN
taxlaw-2812	334	17	,	,	PUNCT
taxlaw-2812	334	18	who	who	PRON
taxlaw-2812	334	19	often	often	ADV
taxlaw-2812	334	20	understandably	understandably	ADV
taxlaw-2812	334	21	assume	assume	VERB
taxlaw-2812	334	22	that	that	SCONJ
taxlaw-2812	334	23	there	there	PRON
taxlaw-2812	334	24	is	be	VERB
taxlaw-2812	334	25	no	no	DET
taxlaw-2812	334	26	reason	reason	NOUN
taxlaw-2812	334	27	why	why	SCONJ
taxlaw-2812	334	28	their	their	PRON
taxlaw-2812	334	29	children	child	NOUN
taxlaw-2812	334	30	would	would	AUX
taxlaw-2812	334	31	somehow	somehow	ADV
taxlaw-2812	334	32	not	not	PART
taxlaw-2812	334	33	be	be	AUX
taxlaw-2812	334	34	“	"	PUNCT
taxlaw-2812	334	35	qualifying	qualify	VERB
taxlaw-2812	334	36	”	"	PUNCT
taxlaw-2812	334	37	if	if	SCONJ
taxlaw-2812	334	38	they	they	PRON
taxlaw-2812	334	39	,	,	PUNCT
taxlaw-2812	334	40	as	as	ADP
taxlaw-2812	334	41	parents	parent	NOUN
taxlaw-2812	334	42	,	,	PUNCT
taxlaw-2812	334	43	could	could	AUX
taxlaw-2812	334	44	qualify	qualify	VERB
taxlaw-2812	334	45	themselves	themselves	PRON
taxlaw-2812	334	46	.	.	PUNCT
taxlaw-2812	335	1	80	80	NUM
taxlaw-2812	335	2	beyond	beyond	ADP
taxlaw-2812	335	3	the	the	DET
taxlaw-2812	335	4	substantive	substantive	ADJ
taxlaw-2812	335	5	complexity	complexity	NOUN
taxlaw-2812	335	6	of	of	ADP
taxlaw-2812	335	7	eitc	eitc	NOUN
taxlaw-2812	335	8	rules	rule	NOUN
taxlaw-2812	335	9	and	and	CCONJ
taxlaw-2812	335	10	required	required	ADJ
taxlaw-2812	335	11	documents	document	NOUN
taxlaw-2812	335	12	,	,	PUNCT
taxlaw-2812	335	13	eitc	eitc	PROPN
taxlaw-2812	335	14	claimants	claimant	NOUN
taxlaw-2812	335	15	are	be	AUX
taxlaw-2812	335	16	often	often	ADV
taxlaw-2812	335	17	unsure	unsure	ADJ
taxlaw-2812	335	18	which	which	PRON
taxlaw-2812	335	19	documents	document	VERB
taxlaw-2812	335	20	the	the	DET
taxlaw-2812	335	21	irs	irs	PROPN
taxlaw-2812	335	22	actually	actually	ADV
taxlaw-2812	335	23	wants	want	VERB
taxlaw-2812	335	24	.	.	PUNCT
taxlaw-2812	336	1	one	one	NUM
taxlaw-2812	336	2	national	national	ADJ
taxlaw-2812	336	3	taxpayer	taxpayer	NOUN
taxlaw-2812	336	4	advocate	advocate	PROPN
taxlaw-2812	336	5	study	study	PROPN
taxlaw-2812	336	6	found	find	VERB
taxlaw-2812	336	7	,	,	PUNCT
taxlaw-2812	336	8	for	for	ADP
taxlaw-2812	336	9	instance	instance	NOUN
taxlaw-2812	336	10	,	,	PUNCT
taxlaw-2812	336	11	that	that	SCONJ
taxlaw-2812	336	12	roughly	roughly	ADV
taxlaw-2812	336	13	half	half	NOUN
taxlaw-2812	336	14	of	of	ADP
taxlaw-2812	336	15	taxpayers	taxpayer	NOUN
taxlaw-2812	336	16	subject	subject	ADJ
taxlaw-2812	336	17	to	to	ADP
taxlaw-2812	336	18	a	a	DET
taxlaw-2812	336	19	correspondence	correspondence	NOUN
taxlaw-2812	336	20	audit	audit	NOUN
taxlaw-2812	336	21	contacted	contact	VERB
taxlaw-2812	336	22	the	the	DET
taxlaw-2812	336	23	irs	irs	PROPN
taxlaw-2812	336	24	by	by	ADP
taxlaw-2812	336	25	phone	phone	NOUN
taxlaw-2812	336	26	or	or	CCONJ
taxlaw-2812	336	27	in	in	ADP
taxlaw-2812	336	28	person	person	NOUN
taxlaw-2812	336	29	to	to	PART
taxlaw-2812	336	30	clarify	clarify	VERB
taxlaw-2812	336	31	what	what	PRON
taxlaw-2812	336	32	forms	form	NOUN
taxlaw-2812	336	33	they	they	PRON
taxlaw-2812	336	34	needed	need	VERB
taxlaw-2812	336	35	to	to	PART
taxlaw-2812	336	36	send	send	VERB
taxlaw-2812	336	37	in	in	ADP
taxlaw-2812	336	38	.	.	PUNCT
taxlaw-2812	337	1	81	81	NUM
taxlaw-2812	337	2	additionally	additionally	ADV
taxlaw-2812	337	3	,	,	PUNCT
taxlaw-2812	337	4	more	more	ADJ
taxlaw-2812	337	5	than	than	ADP
taxlaw-2812	337	6	half	half	NOUN
taxlaw-2812	337	7	of	of	ADP
taxlaw-2812	337	8	audited	audit	VERB
taxlaw-2812	337	9	eitc	eitc	PROPN
taxlaw-2812	337	10	claimants	claimant	NOUN
taxlaw-2812	337	11	reported	report	VERB
taxlaw-2812	337	12	difficulties	difficulty	NOUN
taxlaw-2812	337	13	in	in	ADP
taxlaw-2812	337	14	obtaining	obtain	VERB
taxlaw-2812	337	15	the	the	DET
taxlaw-2812	337	16	requested	request	VERB
taxlaw-2812	337	17	documents	document	NOUN
taxlaw-2812	337	18	,	,	PUNCT
taxlaw-2812	337	19	and	and	CCONJ
taxlaw-2812	337	20	nearly	nearly	ADV
taxlaw-2812	337	21	half	half	NOUN
taxlaw-2812	337	22	of	of	ADP
taxlaw-2812	337	23	the	the	DET
taxlaw-2812	337	24	same	same	ADJ
taxlaw-2812	337	25	group	group	NOUN
taxlaw-2812	337	26	did	do	AUX
taxlaw-2812	337	27	not	not	PART
taxlaw-2812	337	28	understand	understand	VERB
taxlaw-2812	337	29	why	why	SCONJ
taxlaw-2812	337	30	the	the	DET
taxlaw-2812	337	31	documents	document	NOUN
taxlaw-2812	337	32	were	be	AUX
taxlaw-2812	337	33	requested	request	VERB
taxlaw-2812	337	34	in	in	ADP
taxlaw-2812	337	35	the	the	DET
taxlaw-2812	337	36	first	first	ADJ
taxlaw-2812	337	37	place	place	NOUN
taxlaw-2812	337	38	.	.	PUNCT
taxlaw-2812	338	1	82	82	NUM
taxlaw-2812	338	2	furthermore	furthermore	ADV
taxlaw-2812	338	3	,	,	PUNCT
taxlaw-2812	338	4	the	the	DET
taxlaw-2812	338	5	national	national	ADJ
taxlaw-2812	338	6	taxpayer	taxpayer	PROPN
taxlaw-2812	338	7	advocate	advocate	PROPN
taxlaw-2812	338	8	’s	’s	PART
taxlaw-2812	338	9	research	research	NOUN
taxlaw-2812	338	10	shows	show	VERB
taxlaw-2812	338	11	that	that	SCONJ
taxlaw-2812	338	12	low	low	ADJ
taxlaw-2812	338	13	-	-	PUNCT
taxlaw-2812	338	14	income	income	NOUN
taxlaw-2812	338	15	taxpayers	taxpayer	NOUN
taxlaw-2812	338	16	not	not	PART
taxlaw-2812	338	17	only	only	ADV
taxlaw-2812	338	18	have	have	VERB
taxlaw-2812	338	19	inadequate	inadequate	ADJ
taxlaw-2812	338	20	access	access	NOUN
taxlaw-2812	338	21	to	to	ADP
taxlaw-2812	338	22	computers	computer	NOUN
taxlaw-2812	338	23	,	,	PUNCT
taxlaw-2812	338	24	but	but	CCONJ
taxlaw-2812	338	25	also	also	ADV
taxlaw-2812	338	26	below	below	ADP
taxlaw-2812	338	27	-	-	PUNCT
taxlaw-2812	338	28	average	average	ADJ
taxlaw-2812	338	29	computer	computer	NOUN
taxlaw-2812	338	30	literacy	literacy	NOUN
taxlaw-2812	338	31	,	,	PUNCT
taxlaw-2812	338	32	thus	thus	ADV
taxlaw-2812	338	33	complicating	complicate	VERB
taxlaw-2812	338	34	their	their	PRON
taxlaw-2812	338	35	ability	ability	NOUN
taxlaw-2812	338	36	to	to	PART
taxlaw-2812	338	37	use	use	VERB
taxlaw-2812	338	38	the	the	DET
taxlaw-2812	338	39	irs	irs	PROPN
taxlaw-2812	338	40	’s	’s	PART
taxlaw-2812	338	41	website	website	NOUN
taxlaw-2812	338	42	(	(	PUNCT
taxlaw-2812	338	43	on	on	ADP
taxlaw-2812	338	44	which	which	PRON
taxlaw-2812	338	45	the	the	DET
taxlaw-2812	338	46	agency	agency	NOUN
taxlaw-2812	338	47	relies	rely	VERB
taxlaw-2812	338	48	heavily	heavily	ADV
taxlaw-2812	338	49	to	to	PART
taxlaw-2812	338	50	convey	convey	VERB
taxlaw-2812	338	51	information	information	NOUN
taxlaw-2812	338	52	to	to	ADP
taxlaw-2812	338	53	taxpayers	taxpayer	NOUN
taxlaw-2812	338	54	)	)	PUNCT
taxlaw-2812	338	55	as	as	ADP
taxlaw-2812	338	56	an	an	DET
taxlaw-2812	338	57	additional	additional	ADJ
taxlaw-2812	338	58	means	mean	NOUN
taxlaw-2812	338	59	for	for	ADP
taxlaw-2812	338	60	answering	answer	VERB
taxlaw-2812	338	61	questions	question	NOUN
taxlaw-2812	338	62	about	about	ADP
taxlaw-2812	338	63	their	their	PRON
taxlaw-2812	338	64	obligations	obligation	NOUN
taxlaw-2812	338	65	with	with	ADP
taxlaw-2812	338	66	respect	respect	NOUN
taxlaw-2812	338	67	to	to	ADP
taxlaw-2812	338	68	a	a	DET
taxlaw-2812	338	69	correspondence	correspondence	NOUN
taxlaw-2812	338	70	audit	audit	NOUN
taxlaw-2812	338	71	.	.	PUNCT
taxlaw-2812	339	1	83	83	NUM
taxlaw-2812	339	2	eitc	eitc	PROPN
taxlaw-2812	339	3	claimants	claimant	NOUN
taxlaw-2812	339	4	are	be	AUX
taxlaw-2812	339	5	also	also	ADV
taxlaw-2812	339	6	far	far	ADV
taxlaw-2812	339	7	more	more	ADV
taxlaw-2812	339	8	likely	likely	ADJ
taxlaw-2812	339	9	than	than	SCONJ
taxlaw-2812	339	10	the	the	DET
taxlaw-2812	339	11	average	average	ADJ
taxlaw-2812	339	12	taxpayer	taxpayer	NOUN
taxlaw-2812	339	13	to	to	PART
taxlaw-2812	339	14	have	have	VERB
taxlaw-2812	339	15	english	english	ADJ
taxlaw-2812	339	16	literacy	literacy	NOUN
taxlaw-2812	339	17	problems	problem	NOUN
taxlaw-2812	339	18	,	,	PUNCT
taxlaw-2812	339	19	whether	whether	SCONJ
taxlaw-2812	339	20	as	as	ADP
taxlaw-2812	339	21	a	a	DET
taxlaw-2812	339	22	result	result	NOUN
taxlaw-2812	339	23	of	of	ADP
taxlaw-2812	339	24	educational	educational	ADJ
taxlaw-2812	339	25	disadvantages	disadvantage	NOUN
taxlaw-2812	339	26	or	or	CCONJ
taxlaw-2812	339	27	from	from	ADP
taxlaw-2812	339	28	speaking	speak	VERB
taxlaw-2812	339	29	english	english	PROPN
taxlaw-2812	339	30	as	as	ADP
taxlaw-2812	339	31	a	a	DET
taxlaw-2812	339	32	second	second	ADJ
taxlaw-2812	339	33	language	language	NOUN
taxlaw-2812	339	34	.	.	PUNCT
taxlaw-2812	340	1	84	84	NUM
taxlaw-2812	340	2	although	although	SCONJ
taxlaw-2812	340	3	there	there	PRON
taxlaw-2812	340	4	are	be	VERB
taxlaw-2812	340	5	no	no	DET
taxlaw-2812	340	6	studies	study	NOUN
taxlaw-2812	340	7	explicitly	explicitly	ADV
taxlaw-2812	340	8	associating	associate	VERB
taxlaw-2812	340	9	low	low	ADJ
taxlaw-2812	340	10	literacy	literacy	NOUN
taxlaw-2812	340	11	with	with	ADP
taxlaw-2812	340	12	poor	poor	ADJ
taxlaw-2812	340	13	eitc	eitc	ADJ
taxlaw-2812	340	14	correspondence	correspondence	NOUN
taxlaw-2812	340	15	response	response	NOUN
taxlaw-2812	340	16	rates	rate	NOUN
taxlaw-2812	340	17	,	,	PUNCT
taxlaw-2812	340	18	one	one	PRON
taxlaw-2812	340	19	could	could	AUX
taxlaw-2812	340	20	reasonably	reasonably	ADV
taxlaw-2812	340	21	draw	draw	VERB
taxlaw-2812	340	22	from	from	ADP
taxlaw-2812	340	23	the	the	DET
taxlaw-2812	340	24	results	result	NOUN
taxlaw-2812	340	25	of	of	ADP
taxlaw-2812	340	26	a	a	DET
taxlaw-2812	340	27	1990	1990	NUM
taxlaw-2812	340	28	census	census	NOUN
taxlaw-2812	340	29	report	report	NOUN
taxlaw-2812	340	30	—	—	PUNCT
taxlaw-2812	340	31	which	which	PRON
taxlaw-2812	340	32	demonstrated	demonstrate	VERB
taxlaw-2812	340	33	that	that	SCONJ
taxlaw-2812	340	34	an	an	DET
taxlaw-2812	340	35	individual	individual	NOUN
taxlaw-2812	340	36	’s	’s	PART
taxlaw-2812	340	37	literacy	literacy	NOUN
taxlaw-2812	340	38	skills	skill	NOUN
taxlaw-2812	340	39	were	be	AUX
taxlaw-2812	340	40	linked	link	VERB
taxlaw-2812	340	41	to	to	ADP
taxlaw-2812	340	42	the	the	DET
taxlaw-2812	340	43	accuracy	accuracy	NOUN
taxlaw-2812	340	44	of	of	ADP
taxlaw-2812	340	45	census	census	NOUN
taxlaw-2812	340	46	returns	return	NOUN
taxlaw-2812	340	47	—	—	PUNCT
taxlaw-2812	340	48	in	in	ADP
taxlaw-2812	340	49	surmising	surmise	VERB
taxlaw-2812	340	50	that	that	SCONJ
taxlaw-2812	340	51	a	a	DET
taxlaw-2812	340	52	similar	similar	ADJ
taxlaw-2812	340	53	effect	effect	NOUN
taxlaw-2812	340	54	likely	likely	ADV
taxlaw-2812	340	55	applies	apply	VERB
taxlaw-2812	340	56	to	to	ADP
taxlaw-2812	340	57	the	the	DET
taxlaw-2812	340	58	eitc	eitc	NOUN
taxlaw-2812	340	59	.	.	PUNCT
taxlaw-2812	341	1	85	85	NUM
taxlaw-2812	342	1	these	these	DET
taxlaw-2812	342	2	taxpayers	taxpayer	NOUN
taxlaw-2812	342	3	face	face	VERB
taxlaw-2812	342	4	obvious	obvious	ADJ
taxlaw-2812	342	5	difficulties	difficulty	NOUN
taxlaw-2812	342	6	in	in	ADP
taxlaw-2812	342	7	responding	respond	VERB
taxlaw-2812	342	8	to	to	ADP
taxlaw-2812	342	9	an	an	DET
taxlaw-2812	342	10	irs	irs	PROPN
taxlaw-2812	342	11	correspondence	correspondence	NOUN
taxlaw-2812	342	12	audit	audit	NOUN
taxlaw-2812	342	13	.	.	PUNCT
taxlaw-2812	343	1	for	for	ADP
taxlaw-2812	343	2	instance	instance	NOUN
taxlaw-2812	343	3	,	,	PUNCT
taxlaw-2812	343	4	they	they	PRON
taxlaw-2812	343	5	often	often	ADV
taxlaw-2812	343	6	lack	lack	VERB
taxlaw-2812	343	7	the	the	DET
taxlaw-2812	343	8	ability	ability	NOUN
taxlaw-2812	343	9	to	to	PART
taxlaw-2812	343	10	understand	understand	VERB
taxlaw-2812	343	11	what	what	PRON
taxlaw-2812	343	12	documents	document	NOUN
taxlaw-2812	343	13	are	be	AUX
taxlaw-2812	343	14	required	require	VERB
taxlaw-2812	343	15	to	to	PART
taxlaw-2812	343	16	satisfy	satisfy	VERB
taxlaw-2812	343	17	certain	certain	ADJ
taxlaw-2812	343	18	gaps	gap	NOUN
taxlaw-2812	343	19	in	in	ADP
taxlaw-2812	343	20	their	their	PRON
taxlaw-2812	343	21	tax	tax	NOUN
taxlaw-2812	343	22	filing	filing	NOUN
taxlaw-2812	343	23	.	.	PUNCT
taxlaw-2812	344	1	86	86	NUM
taxlaw-2812	344	2	given	give	VERB
taxlaw-2812	344	3	that	that	PRON
taxlaw-2812	344	4	mail	mail	NOUN
taxlaw-2812	344	5	-	-	PUNCT
taxlaw-2812	344	6	based	base	VERB
taxlaw-2812	344	7	audits	audits	NOUN
taxlaw-2812	344	8	rely	rely	VERB
taxlaw-2812	344	9	on	on	ADP
taxlaw-2812	344	10	a	a	DET
taxlaw-2812	344	11	claimant	claimant	NOUN
taxlaw-2812	344	12	’s	’s	PART
taxlaw-2812	344	13	willingness	willingness	NOUN
taxlaw-2812	344	14	to	to	PART
taxlaw-2812	344	15	respond	respond	VERB
taxlaw-2812	344	16	(	(	PUNCT
taxlaw-2812	344	17	and	and	CCONJ
taxlaw-2812	344	18	to	to	PART
taxlaw-2812	344	19	clarify	clarify	VERB
taxlaw-2812	344	20	points	point	NOUN
taxlaw-2812	344	21	of	of	ADP
taxlaw-2812	344	22	misunderstanding	misunderstanding	NOUN
taxlaw-2812	344	23	before	before	ADP
taxlaw-2812	344	24	doing	do	VERB
taxlaw-2812	344	25	so	so	ADV
taxlaw-2812	344	26	)	)	PUNCT
taxlaw-2812	344	27	,	,	PUNCT
taxlaw-2812	344	28	they	they	PRON
taxlaw-2812	344	29	are	be	AUX
taxlaw-2812	344	30	particularly	particularly	ADV
taxlaw-2812	344	31	ineffective	ineffective	ADJ
taxlaw-2812	344	32	in	in	ADP
taxlaw-2812	344	33	cases	case	NOUN
taxlaw-2812	344	34	where	where	SCONJ
taxlaw-2812	344	35	taxpayers	taxpayer	NOUN
taxlaw-2812	344	36	are	be	AUX
taxlaw-2812	344	37	fearful	fearful	ADJ
taxlaw-2812	344	38	of	of	ADP
taxlaw-2812	344	39	government	government	NOUN
taxlaw-2812	344	40	interaction	interaction	NOUN
taxlaw-2812	344	41	.	.	PUNCT
taxlaw-2812	345	1	87	87	NUM
taxlaw-2812	345	2	this	this	DET
taxlaw-2812	345	3	problem	problem	NOUN
taxlaw-2812	345	4	is	be	AUX
taxlaw-2812	345	5	prevalent	prevalent	ADJ
taxlaw-2812	345	6	in	in	ADP
taxlaw-2812	345	7	cases	case	NOUN
taxlaw-2812	345	8	involving	involve	VERB
taxlaw-2812	345	9	recent	recent	ADJ
taxlaw-2812	345	10	immigrants	immigrant	NOUN
taxlaw-2812	345	11	,	,	PUNCT
taxlaw-2812	345	12	who	who	PRON
taxlaw-2812	345	13	are	be	AUX
taxlaw-2812	345	14	often	often	ADV
taxlaw-2812	345	15	concerned	concerned	ADJ
taxlaw-2812	345	16	that	that	SCONJ
taxlaw-2812	345	17	by	by	ADP
taxlaw-2812	345	18	challenging	challenge	VERB
taxlaw-2812	345	19	the	the	DET
taxlaw-2812	345	20	government	government	NOUN
taxlaw-2812	345	21	over	over	ADP
taxlaw-2812	345	22	a	a	DET
taxlaw-2812	345	23	tax	tax	NOUN
taxlaw-2812	345	24	controversy	controversy	NOUN
taxlaw-2812	345	25	,	,	PUNCT
taxlaw-2812	345	26	they	they	PRON
taxlaw-2812	345	27	will	will	AUX
taxlaw-2812	345	28	entangle	entangle	VERB
taxlaw-2812	345	29	themselves	themselves	PRON
taxlaw-2812	345	30	in	in	ADP
taxlaw-2812	345	31	an	an	DET
taxlaw-2812	345	32	immigrationrelated	immigrationrelate	VERB
taxlaw-2812	345	33	matter	matter	NOUN
taxlaw-2812	345	34	as	as	ADV
taxlaw-2812	345	35	well	well	ADV
taxlaw-2812	345	36	.	.	PUNCT
taxlaw-2812	346	1	88	88	NUM
taxlaw-2812	347	1	and	and	CCONJ
taxlaw-2812	347	2	even	even	ADV
taxlaw-2812	347	3	if	if	SCONJ
taxlaw-2812	347	4	these	these	DET
taxlaw-2812	347	5	claimants	claimant	NOUN
taxlaw-2812	347	6	were	be	AUX
taxlaw-2812	347	7	to	to	PART
taxlaw-2812	347	8	contact	contact	VERB
taxlaw-2812	347	9	the	the	DET
taxlaw-2812	347	10	irs	irs	PROPN
taxlaw-2812	347	11	in	in	ADP
taxlaw-2812	347	12	person	person	NOUN
taxlaw-2812	347	13	or	or	CCONJ
taxlaw-2812	347	14	via	via	ADP
taxlaw-2812	347	15	telephone	telephone	NOUN
taxlaw-2812	347	16	to	to	PART
taxlaw-2812	347	17	clarify	clarify	VERB
taxlaw-2812	347	18	an	an	DET
taxlaw-2812	347	19	audit	audit	NOUN
taxlaw-2812	347	20	question	question	NOUN
taxlaw-2812	347	21	,	,	PUNCT
taxlaw-2812	347	22	the	the	DET
taxlaw-2812	347	23	irs	irs	PROPN
taxlaw-2812	347	24	has	have	VERB
taxlaw-2812	347	25	no	no	DET
taxlaw-2812	347	26	budget	budget	NOUN
taxlaw-2812	347	27	for	for	ADP
taxlaw-2812	347	28	translators	translator	NOUN
taxlaw-2812	347	29	,	,	PUNCT
taxlaw-2812	347	30	creating	create	VERB
taxlaw-2812	347	31	another	another	DET
taxlaw-2812	347	32	barrier	barrier	NOUN
taxlaw-2812	347	33	to	to	ADP
taxlaw-2812	347	34	fair	fair	ADJ
taxlaw-2812	347	35	and	and	CCONJ
taxlaw-2812	347	36	effective	effective	ADJ
taxlaw-2812	347	37	audit	audit	NOUN
taxlaw-2812	347	38	resolution	resolution	NOUN
taxlaw-2812	347	39	.	.	PUNCT
taxlaw-2812	348	1	89	89	NUM
taxlaw-2812	348	2	79	79	NUM
taxlaw-2812	348	3	see	see	VERB
taxlaw-2812	348	4	,	,	PUNCT
taxlaw-2812	348	5	e.g.	e.g.	ADV
taxlaw-2812	348	6	,	,	PUNCT
taxlaw-2812	348	7	nat’l	nat’l	NOUN
taxlaw-2812	348	8	taxpayer	taxpayer	NOUN
taxlaw-2812	348	9	advocate	advocate	NOUN
taxlaw-2812	348	10	,	,	PUNCT
taxlaw-2812	348	11	supra	supra	PROPN
taxlaw-2812	348	12	note	note	PROPN
taxlaw-2812	348	13	65	65	NUM
taxlaw-2812	348	14	,	,	PUNCT
taxlaw-2812	348	15	at	at	ADP
taxlaw-2812	348	16	114	114	NUM
taxlaw-2812	348	17	.	.	PUNCT
taxlaw-2812	348	18	80	80	NUM
taxlaw-2812	348	19	see	see	NOUN
taxlaw-2812	348	20	book	book	NOUN
taxlaw-2812	348	21	,	,	PUNCT
taxlaw-2812	348	22	supra	supra	PROPN
taxlaw-2812	348	23	note	note	NOUN
taxlaw-2812	348	24	4	4	NUM
taxlaw-2812	348	25	,	,	PUNCT
taxlaw-2812	348	26	at	at	ADP
taxlaw-2812	348	27	399	399	NUM
taxlaw-2812	348	28	.	.	PUNCT
taxlaw-2812	349	1	81	81	NUM
taxlaw-2812	349	2	nat’l	nat’l	NOUN
taxlaw-2812	349	3	taxpayer	taxpayer	NOUN
taxlaw-2812	349	4	,	,	PUNCT
taxlaw-2812	349	5	advocate	advocate	NOUN
taxlaw-2812	349	6	,	,	PUNCT
taxlaw-2812	349	7	supra	supra	PROPN
taxlaw-2812	349	8	note	note	NOUN
taxlaw-2812	349	9	69	69	NUM
taxlaw-2812	349	10	,	,	PUNCT
taxlaw-2812	349	11	at	at	ADP
taxlaw-2812	349	12	160	160	NUM
taxlaw-2812	349	13	.	.	PUNCT
taxlaw-2812	349	14	82	82	NUM
taxlaw-2812	349	15	nat’l	nat’l	NOUN
taxlaw-2812	349	16	taxpayer	taxpayer	NOUN
taxlaw-2812	349	17	advocate	advocate	NOUN
taxlaw-2812	349	18	,	,	PUNCT
taxlaw-2812	349	19	supra	supra	PROPN
taxlaw-2812	349	20	note	note	PROPN
taxlaw-2812	349	21	70	70	NUM
taxlaw-2812	349	22	,	,	PUNCT
taxlaw-2812	349	23	at	at	ADP
taxlaw-2812	349	24	95	95	NUM
taxlaw-2812	349	25	.	.	PUNCT
taxlaw-2812	349	26	83	83	NUM
taxlaw-2812	349	27	see	see	VERB
taxlaw-2812	349	28	nat’l	nat’l	NOUN
taxlaw-2812	349	29	taxpayer	taxpayer	NOUN
taxlaw-2812	349	30	advocate	advocate	NOUN
taxlaw-2812	349	31	,	,	PUNCT
taxlaw-2812	349	32	supra	supra	PROPN
taxlaw-2812	349	33	note	note	PROPN
taxlaw-2812	349	34	65	65	NUM
taxlaw-2812	349	35	,	,	PUNCT
taxlaw-2812	349	36	at	at	ADP
taxlaw-2812	349	37	130	130	NUM
taxlaw-2812	349	38	.	.	PUNCT
taxlaw-2812	350	1	84	84	NUM
taxlaw-2812	350	2	book	book	NOUN
taxlaw-2812	350	3	,	,	PUNCT
taxlaw-2812	350	4	supra	supra	PROPN
taxlaw-2812	350	5	note	note	NOUN
taxlaw-2812	350	6	4	4	NUM
taxlaw-2812	350	7	,	,	PUNCT
taxlaw-2812	350	8	at	at	ADP
taxlaw-2812	350	9	394	394	NUM
taxlaw-2812	350	10	.	.	NOUN
taxlaw-2812	350	11	85	85	NUM
taxlaw-2812	350	12	see	see	VERB
taxlaw-2812	350	13	i	i	PRON
taxlaw-2812	350	14	d.	d.	PROPN
taxlaw-2812	350	15	at	at	ADP
taxlaw-2812	350	16	397	397	NUM
taxlaw-2812	350	17	.	.	PUNCT
taxlaw-2812	351	1	86	86	NUM
taxlaw-2812	352	1	i	i	PROPN
taxlaw-2812	352	2	d.	d.	PROPN
taxlaw-2812	352	3	87	87	NUM
taxlaw-2812	352	4	see	see	VERB
taxlaw-2812	352	5	spragens	spragen	NOUN
taxlaw-2812	352	6	&	&	CCONJ
taxlaw-2812	352	7	olson	olson	PROPN
taxlaw-2812	352	8	,	,	PUNCT
taxlaw-2812	352	9	supra	supra	PROPN
taxlaw-2812	352	10	note	note	NOUN
taxlaw-2812	352	11	48	48	NUM
taxlaw-2812	352	12	,	,	PUNCT
taxlaw-2812	352	13	at	at	ADP
taxlaw-2812	352	14	1526	1526	NUM
taxlaw-2812	352	15	.	.	PUNCT
taxlaw-2812	353	1	88	88	NUM
taxlaw-2812	354	1	i	i	PRON
taxlaw-2812	354	2	d.	d.	PROPN
taxlaw-2812	354	3	89	89	NUM
taxlaw-2812	355	1	i	i	PRON
taxlaw-2812	355	2	d.	d.	PROPN
taxlaw-2812	355	3	190	190	NUM
taxlaw-2812	355	4	columbia	columbia	PROPN
taxlaw-2812	355	5	journal	journal	PROPN
taxlaw-2812	355	6	of	of	ADP
taxlaw-2812	355	7	tax	tax	NOUN
taxlaw-2812	355	8	law	law	NOUN
taxlaw-2812	355	9	[	[	X
taxlaw-2812	355	10	vol.3:177	vol.3:177	PROPN
taxlaw-2812	355	11	finally	finally	ADV
taxlaw-2812	355	12	,	,	PUNCT
taxlaw-2812	355	13	there	there	PRON
taxlaw-2812	355	14	is	be	VERB
taxlaw-2812	355	15	a	a	DET
taxlaw-2812	355	16	marked	mark	VERB
taxlaw-2812	355	17	disparity	disparity	NOUN
taxlaw-2812	355	18	in	in	ADP
taxlaw-2812	355	19	the	the	DET
taxlaw-2812	355	20	burdens	burden	NOUN
taxlaw-2812	355	21	that	that	SCONJ
taxlaw-2812	355	22	an	an	DET
taxlaw-2812	355	23	irs	irs	PROPN
taxlaw-2812	355	24	audit	audit	NOUN
taxlaw-2812	355	25	imposes	impose	VERB
taxlaw-2812	355	26	on	on	ADP
taxlaw-2812	355	27	low	low	ADJ
taxlaw-2812	355	28	-	-	PUNCT
taxlaw-2812	355	29	income	income	NOUN
taxlaw-2812	355	30	taxpayers	taxpayer	NOUN
taxlaw-2812	355	31	when	when	SCONJ
taxlaw-2812	355	32	compared	compare	VERB
taxlaw-2812	355	33	to	to	ADP
taxlaw-2812	355	34	their	their	PRON
taxlaw-2812	355	35	middle	middle	ADJ
taxlaw-2812	355	36	or	or	CCONJ
taxlaw-2812	355	37	upper	upper	ADJ
taxlaw-2812	355	38	-	-	PUNCT
taxlaw-2812	355	39	income	income	NOUN
taxlaw-2812	355	40	counterparts	counterpart	NOUN
taxlaw-2812	355	41	.	.	PUNCT
taxlaw-2812	356	1	while	while	SCONJ
taxlaw-2812	356	2	the	the	DET
taxlaw-2812	356	3	latter	latter	NOUN
taxlaw-2812	356	4	can	can	AUX
taxlaw-2812	356	5	often	often	ADV
taxlaw-2812	356	6	delegate	delegate	VERB
taxlaw-2812	356	7	the	the	DET
taxlaw-2812	356	8	task	task	NOUN
taxlaw-2812	356	9	to	to	ADP
taxlaw-2812	356	10	a	a	DET
taxlaw-2812	356	11	lawyer	lawyer	NOUN
taxlaw-2812	356	12	or	or	CCONJ
taxlaw-2812	356	13	accountant	accountant	NOUN
taxlaw-2812	356	14	,	,	PUNCT
taxlaw-2812	356	15	and	and	CCONJ
taxlaw-2812	356	16	are	be	AUX
taxlaw-2812	356	17	bothered	bother	VERB
taxlaw-2812	356	18	only	only	ADV
taxlaw-2812	356	19	with	with	ADP
taxlaw-2812	356	20	respect	respect	NOUN
taxlaw-2812	356	21	to	to	ADP
taxlaw-2812	356	22	the	the	DET
taxlaw-2812	356	23	costs	cost	NOUN
taxlaw-2812	356	24	associated	associate	VERB
taxlaw-2812	356	25	with	with	ADP
taxlaw-2812	356	26	that	that	DET
taxlaw-2812	356	27	assistance	assistance	NOUN
taxlaw-2812	356	28	and	and	CCONJ
taxlaw-2812	356	29	any	any	DET
taxlaw-2812	356	30	additional	additional	ADJ
taxlaw-2812	356	31	tax	tax	NOUN
taxlaw-2812	356	32	liability	liability	NOUN
taxlaw-2812	356	33	(	(	PUNCT
taxlaw-2812	356	34	likely	likely	ADJ
taxlaw-2812	356	35	to	to	PART
taxlaw-2812	356	36	be	be	AUX
taxlaw-2812	356	37	a	a	DET
taxlaw-2812	356	38	small	small	ADJ
taxlaw-2812	356	39	percentage	percentage	NOUN
taxlaw-2812	356	40	of	of	ADP
taxlaw-2812	356	41	their	their	PRON
taxlaw-2812	356	42	financial	financial	ADJ
taxlaw-2812	356	43	resources	resource	NOUN
taxlaw-2812	356	44	)	)	PUNCT
taxlaw-2812	356	45	,	,	PUNCT
taxlaw-2812	356	46	low	low	ADJ
taxlaw-2812	356	47	-	-	PUNCT
taxlaw-2812	356	48	income	income	NOUN
taxlaw-2812	356	49	taxpayers	taxpayer	NOUN
taxlaw-2812	356	50	must	must	AUX
taxlaw-2812	356	51	typically	typically	ADV
taxlaw-2812	356	52	deal	deal	VERB
taxlaw-2812	356	53	with	with	ADP
taxlaw-2812	356	54	the	the	DET
taxlaw-2812	356	55	irs	irs	PROPN
taxlaw-2812	356	56	on	on	ADP
taxlaw-2812	356	57	their	their	PRON
taxlaw-2812	356	58	own	own	ADJ
taxlaw-2812	356	59	time	time	NOUN
taxlaw-2812	356	60	and	and	CCONJ
taxlaw-2812	356	61	without	without	ADP
taxlaw-2812	356	62	professional	professional	ADJ
taxlaw-2812	356	63	expertise	expertise	NOUN
taxlaw-2812	356	64	.	.	PUNCT
taxlaw-2812	357	1	90	90	NUM
taxlaw-2812	357	2	these	these	DET
taxlaw-2812	357	3	burdens	burden	NOUN
taxlaw-2812	357	4	can	can	AUX
taxlaw-2812	357	5	be	be	AUX
taxlaw-2812	357	6	considerable	considerable	ADJ
taxlaw-2812	357	7	.	.	PUNCT
taxlaw-2812	358	1	in	in	ADP
taxlaw-2812	358	2	2007	2007	NUM
taxlaw-2812	358	3	,	,	PUNCT
taxlaw-2812	358	4	for	for	ADP
taxlaw-2812	358	5	instance	instance	NOUN
taxlaw-2812	358	6	,	,	PUNCT
taxlaw-2812	358	7	more	more	ADJ
taxlaw-2812	358	8	than	than	ADP
taxlaw-2812	358	9	half	half	NOUN
taxlaw-2812	358	10	of	of	ADP
taxlaw-2812	358	11	eitc	eitc	NOUN
taxlaw-2812	358	12	-	-	PUNCT
taxlaw-2812	358	13	audited	audit	VERB
taxlaw-2812	358	14	taxpayers	taxpayer	NOUN
taxlaw-2812	358	15	who	who	PRON
taxlaw-2812	358	16	reported	report	VERB
taxlaw-2812	358	17	submitting	submit	VERB
taxlaw-2812	358	18	all	all	PRON
taxlaw-2812	358	19	of	of	ADP
taxlaw-2812	358	20	the	the	DET
taxlaw-2812	358	21	irs	irs	PROPN
taxlaw-2812	358	22	’s	’s	PART
taxlaw-2812	358	23	originally	originally	ADV
taxlaw-2812	358	24	requested	request	VERB
taxlaw-2812	358	25	documentation	documentation	NOUN
taxlaw-2812	358	26	also	also	ADV
taxlaw-2812	358	27	received	receive	VERB
taxlaw-2812	358	28	a	a	DET
taxlaw-2812	358	29	request	request	NOUN
taxlaw-2812	358	30	for	for	ADP
taxlaw-2812	358	31	additional	additional	ADJ
taxlaw-2812	358	32	documentation	documentation	NOUN
taxlaw-2812	358	33	.	.	PUNCT
taxlaw-2812	359	1	91	91	NUM
taxlaw-2812	360	1	likewise	likewise	ADV
taxlaw-2812	360	2	,	,	PUNCT
taxlaw-2812	360	3	more	more	ADJ
taxlaw-2812	360	4	than	than	ADP
taxlaw-2812	360	5	half	half	NOUN
taxlaw-2812	360	6	of	of	ADP
taxlaw-2812	360	7	audited	audit	VERB
taxlaw-2812	360	8	claimants	claimant	NOUN
taxlaw-2812	360	9	reported	report	VERB
taxlaw-2812	360	10	that	that	SCONJ
taxlaw-2812	360	11	the	the	DET
taxlaw-2812	360	12	irs	irs	PROPN
taxlaw-2812	360	13	either	either	CCONJ
taxlaw-2812	360	14	took	take	VERB
taxlaw-2812	360	15	over	over	ADP
taxlaw-2812	360	16	a	a	DET
taxlaw-2812	360	17	month	month	NOUN
taxlaw-2812	360	18	to	to	PART
taxlaw-2812	360	19	acknowledge	acknowledge	VERB
taxlaw-2812	360	20	receipt	receipt	NOUN
taxlaw-2812	360	21	of	of	ADP
taxlaw-2812	360	22	their	their	PRON
taxlaw-2812	360	23	documentation	documentation	NOUN
taxlaw-2812	360	24	or	or	CCONJ
taxlaw-2812	360	25	provided	provide	VERB
taxlaw-2812	360	26	no	no	DET
taxlaw-2812	360	27	acknowledgment	acknowledgment	NOUN
taxlaw-2812	360	28	at	at	ADV
taxlaw-2812	360	29	all	all	ADV
taxlaw-2812	360	30	.	.	PUNCT
taxlaw-2812	361	1	in	in	ADP
taxlaw-2812	361	2	her	her	PRON
taxlaw-2812	361	3	inaugural	inaugural	ADJ
taxlaw-2812	361	4	testimony	testimony	NOUN
taxlaw-2812	361	5	to	to	ADP
taxlaw-2812	361	6	congress	congress	PROPN
taxlaw-2812	361	7	in	in	ADP
taxlaw-2812	361	8	2001	2001	NUM
taxlaw-2812	361	9	as	as	ADP
taxlaw-2812	361	10	the	the	DET
taxlaw-2812	361	11	national	national	ADJ
taxlaw-2812	361	12	taxpayer	taxpayer	PROPN
taxlaw-2812	361	13	advocate	advocate	NOUN
taxlaw-2812	361	14	,	,	PUNCT
taxlaw-2812	361	15	nina	nina	PROPN
taxlaw-2812	361	16	olson	olson	PROPN
taxlaw-2812	361	17	remarked	remark	VERB
taxlaw-2812	361	18	that	that	SCONJ
taxlaw-2812	361	19	if	if	SCONJ
taxlaw-2812	361	20	the	the	DET
taxlaw-2812	361	21	irs	irs	PROPN
taxlaw-2812	361	22	“	"	PUNCT
taxlaw-2812	361	23	subjected	subject	VERB
taxlaw-2812	361	24	middle	middle	ADJ
taxlaw-2812	361	25	class	class	NOUN
taxlaw-2812	361	26	and	and	CCONJ
taxlaw-2812	361	27	more	more	ADV
taxlaw-2812	361	28	affluent	affluent	ADJ
taxlaw-2812	361	29	taxpayers	taxpayer	NOUN
taxlaw-2812	361	30	to	to	ADP
taxlaw-2812	361	31	the	the	DET
taxlaw-2812	361	32	kind	kind	NOUN
taxlaw-2812	361	33	of	of	ADP
taxlaw-2812	361	34	intrusive	intrusive	ADJ
taxlaw-2812	361	35	inquiries	inquiry	NOUN
taxlaw-2812	361	36	we	we	PRON
taxlaw-2812	361	37	routinely	routinely	ADV
taxlaw-2812	361	38	subject	subject	VERB
taxlaw-2812	361	39	a	a	DET
taxlaw-2812	361	40	taxpayer	taxpayer	NOUN
taxlaw-2812	361	41	to	to	PART
taxlaw-2812	361	42	in	in	ADP
taxlaw-2812	361	43	an	an	DET
taxlaw-2812	361	44	ei[t]c	ei[t]c	PROPN
taxlaw-2812	361	45	audit	audit	NOUN
taxlaw-2812	361	46	,	,	PUNCT
taxlaw-2812	361	47	the	the	DET
taxlaw-2812	361	48	entire	entire	ADJ
taxlaw-2812	361	49	ei[t]c	ei[t]c	PROPN
taxlaw-2812	361	50	audit	audit	NOUN
taxlaw-2812	361	51	program	program	NOUN
taxlaw-2812	361	52	would	would	AUX
taxlaw-2812	361	53	be	be	AUX
taxlaw-2812	361	54	shut	shut	VERB
taxlaw-2812	361	55	down	down	ADP
taxlaw-2812	361	56	in	in	ADP
taxlaw-2812	361	57	response	response	NOUN
taxlaw-2812	361	58	to	to	ADP
taxlaw-2812	361	59	taxpayer	taxpayer	NOUN
taxlaw-2812	361	60	complaints	complaint	NOUN
taxlaw-2812	361	61	.	.	PUNCT
taxlaw-2812	361	62	”	"	PUNCT
taxlaw-2812	362	1	92	92	NUM
taxlaw-2812	362	2	no	no	ADV
taxlaw-2812	362	3	less	less	ADV
taxlaw-2812	362	4	problematic	problematic	ADJ
taxlaw-2812	362	5	than	than	ADP
taxlaw-2812	362	6	the	the	DET
taxlaw-2812	362	7	irs	irs	PROPN
taxlaw-2812	362	8	’s	’s	PART
taxlaw-2812	362	9	audit	audit	NOUN
taxlaw-2812	362	10	process	process	NOUN
taxlaw-2812	362	11	is	be	AUX
taxlaw-2812	362	12	the	the	DET
taxlaw-2812	362	13	use	use	NOUN
taxlaw-2812	362	14	of	of	ADP
taxlaw-2812	362	15	u.s	u.s	PROPN
taxlaw-2812	362	16	.	.	PROPN
taxlaw-2812	362	17	tax	tax	NOUN
taxlaw-2812	362	18	court	court	NOUN
taxlaw-2812	362	19	to	to	PART
taxlaw-2812	362	20	resolve	resolve	VERB
taxlaw-2812	362	21	cases	case	NOUN
taxlaw-2812	362	22	in	in	ADP
taxlaw-2812	362	23	which	which	PRON
taxlaw-2812	362	24	an	an	DET
taxlaw-2812	362	25	eitc	eitc	ADJ
taxlaw-2812	362	26	claimant	claimant	NOUN
taxlaw-2812	362	27	fails	fail	VERB
taxlaw-2812	362	28	an	an	DET
taxlaw-2812	362	29	audit	audit	NOUN
taxlaw-2812	362	30	.	.	PUNCT
taxlaw-2812	363	1	eitc	eitc	PROPN
taxlaw-2812	363	2	claimants	claimant	NOUN
taxlaw-2812	363	3	have	have	VERB
taxlaw-2812	363	4	their	their	PRON
taxlaw-2812	363	5	disputes	dispute	NOUN
taxlaw-2812	363	6	referred	refer	VERB
taxlaw-2812	363	7	to	to	ADP
taxlaw-2812	363	8	tax	tax	NOUN
taxlaw-2812	363	9	court	court	NOUN
taxlaw-2812	363	10	as	as	ADP
taxlaw-2812	363	11	a	a	DET
taxlaw-2812	363	12	result	result	NOUN
taxlaw-2812	363	13	of	of	ADP
taxlaw-2812	363	14	the	the	DET
taxlaw-2812	363	15	culmination	culmination	NOUN
taxlaw-2812	363	16	of	of	ADP
taxlaw-2812	363	17	the	the	DET
taxlaw-2812	363	18	irs	irs	PROPN
taxlaw-2812	363	19	’s	’s	PART
taxlaw-2812	363	20	“	"	PUNCT
taxlaw-2812	363	21	deficiency	deficiency	NOUN
taxlaw-2812	363	22	procedure	procedure	NOUN
taxlaw-2812	363	23	.	.	PUNCT
taxlaw-2812	363	24	”	"	PUNCT
taxlaw-2812	364	1	93	93	NUM
taxlaw-2812	364	2	if	if	SCONJ
taxlaw-2812	364	3	,	,	PUNCT
taxlaw-2812	364	4	after	after	ADP
taxlaw-2812	364	5	auditing	audit	VERB
taxlaw-2812	364	6	,	,	PUNCT
taxlaw-2812	364	7	the	the	DET
taxlaw-2812	364	8	irs	irs	PROPN
taxlaw-2812	364	9	determines	determine	VERB
taxlaw-2812	364	10	that	that	SCONJ
taxlaw-2812	364	11	tax	tax	NOUN
taxlaw-2812	364	12	filers	filer	NOUN
taxlaw-2812	364	13	’	'	PUNCT
taxlaw-2812	364	14	true	true	ADJ
taxlaw-2812	364	15	tax	tax	NOUN
taxlaw-2812	364	16	liability	liability	NOUN
taxlaw-2812	364	17	exceeds	exceed	VERB
taxlaw-2812	364	18	their	their	PRON
taxlaw-2812	364	19	self	self	NOUN
taxlaw-2812	364	20	-	-	PUNCT
taxlaw-2812	364	21	reported	report	VERB
taxlaw-2812	364	22	tax	tax	NOUN
taxlaw-2812	364	23	liability	liability	NOUN
taxlaw-2812	364	24	,	,	PUNCT
taxlaw-2812	364	25	they	they	PRON
taxlaw-2812	364	26	are	be	AUX
taxlaw-2812	364	27	deemed	deem	VERB
taxlaw-2812	364	28	to	to	PART
taxlaw-2812	364	29	be	be	AUX
taxlaw-2812	364	30	“	"	PUNCT
taxlaw-2812	364	31	deficient	deficient	ADJ
taxlaw-2812	364	32	.	.	PUNCT
taxlaw-2812	364	33	”	"	PUNCT
taxlaw-2812	365	1	the	the	DET
taxlaw-2812	365	2	irs	irs	PROPN
taxlaw-2812	365	3	can	can	AUX
taxlaw-2812	365	4	then	then	ADV
taxlaw-2812	365	5	choose	choose	VERB
taxlaw-2812	365	6	to	to	PART
taxlaw-2812	365	7	then	then	ADV
taxlaw-2812	365	8	send	send	VERB
taxlaw-2812	365	9	the	the	DET
taxlaw-2812	365	10	taxpayer	taxpayer	NOUN
taxlaw-2812	365	11	a	a	DET
taxlaw-2812	365	12	“	"	PUNCT
taxlaw-2812	365	13	notice	notice	NOUN
taxlaw-2812	365	14	of	of	ADP
taxlaw-2812	365	15	deficiency	deficiency	NOUN
taxlaw-2812	365	16	.	.	PUNCT
taxlaw-2812	365	17	”	"	PUNCT
taxlaw-2812	366	1	94	94	NUM
taxlaw-2812	366	2	after	after	ADP
taxlaw-2812	366	3	receiving	receive	VERB
taxlaw-2812	366	4	the	the	DET
taxlaw-2812	366	5	notice	notice	NOUN
taxlaw-2812	366	6	,	,	PUNCT
taxlaw-2812	366	7	taxpayers	taxpayer	NOUN
taxlaw-2812	366	8	who	who	PRON
taxlaw-2812	366	9	desire	desire	VERB
taxlaw-2812	366	10	a	a	DET
taxlaw-2812	366	11	formal	formal	ADJ
taxlaw-2812	366	12	hearing	hearing	NOUN
taxlaw-2812	366	13	on	on	ADP
taxlaw-2812	366	14	their	their	PRON
taxlaw-2812	366	15	claim	claim	NOUN
taxlaw-2812	366	16	have	have	VERB
taxlaw-2812	366	17	ninety	ninety	NUM
taxlaw-2812	366	18	days	day	NOUN
taxlaw-2812	366	19	to	to	PART
taxlaw-2812	366	20	seek	seek	VERB
taxlaw-2812	366	21	a	a	DET
taxlaw-2812	366	22	hearing	hearing	NOUN
taxlaw-2812	366	23	before	before	ADP
taxlaw-2812	366	24	a	a	DET
taxlaw-2812	366	25	u.s	u.s	PROPN
taxlaw-2812	366	26	.	.	PROPN
taxlaw-2812	366	27	tax	tax	NOUN
taxlaw-2812	366	28	court	court	NOUN
taxlaw-2812	366	29	.	.	PUNCT
taxlaw-2812	367	1	95	95	NUM
taxlaw-2812	367	2	the	the	DET
taxlaw-2812	367	3	procedure	procedure	NOUN
taxlaw-2812	367	4	that	that	PRON
taxlaw-2812	367	5	is	be	AUX
taxlaw-2812	367	6	followed	follow	VERB
taxlaw-2812	367	7	in	in	ADP
taxlaw-2812	367	8	tax	tax	NOUN
taxlaw-2812	367	9	courts	court	NOUN
taxlaw-2812	367	10	closely	closely	ADV
taxlaw-2812	367	11	resembles	resemble	VERB
taxlaw-2812	367	12	the	the	DET
taxlaw-2812	367	13	procedures	procedure	NOUN
taxlaw-2812	367	14	used	use	VERB
taxlaw-2812	367	15	in	in	ADP
taxlaw-2812	367	16	federal	federal	ADJ
taxlaw-2812	367	17	district	district	NOUN
taxlaw-2812	367	18	court	court	NOUN
taxlaw-2812	367	19	bench	bench	NOUN
taxlaw-2812	367	20	trials	trial	NOUN
taxlaw-2812	367	21	.	.	PUNCT
taxlaw-2812	368	1	96	96	NUM
taxlaw-2812	368	2	cases	case	NOUN
taxlaw-2812	368	3	are	be	AUX
taxlaw-2812	368	4	tried	try	VERB
taxlaw-2812	368	5	before	before	ADP
taxlaw-2812	368	6	special	special	ADJ
taxlaw-2812	368	7	trial	trial	NOUN
taxlaw-2812	368	8	judges	judge	NOUN
taxlaw-2812	368	9	,	,	PUNCT
taxlaw-2812	368	10	using	use	VERB
taxlaw-2812	368	11	rules	rule	NOUN
taxlaw-2812	368	12	of	of	ADP
taxlaw-2812	368	13	procedure	procedure	NOUN
taxlaw-2812	368	14	similar	similar	ADJ
taxlaw-2812	368	15	to	to	ADP
taxlaw-2812	368	16	the	the	DET
taxlaw-2812	368	17	federal	federal	ADJ
taxlaw-2812	368	18	rules	rule	NOUN
taxlaw-2812	368	19	of	of	ADP
taxlaw-2812	368	20	civil	civil	ADJ
taxlaw-2812	368	21	procedure	procedure	NOUN
taxlaw-2812	368	22	,	,	PUNCT
taxlaw-2812	368	23	and	and	CCONJ
taxlaw-2812	368	24	attorneys	attorney	NOUN
taxlaw-2812	368	25	from	from	ADP
taxlaw-2812	368	26	the	the	DET
taxlaw-2812	368	27	office	office	NOUN
taxlaw-2812	368	28	of	of	ADP
taxlaw-2812	368	29	the	the	DET
taxlaw-2812	368	30	irs	irs	PROPN
taxlaw-2812	368	31	counsel	counsel	NOUN
taxlaw-2812	368	32	represent	represent	VERB
taxlaw-2812	368	33	the	the	DET
taxlaw-2812	368	34	government	government	NOUN
taxlaw-2812	368	35	.	.	PUNCT
taxlaw-2812	369	1	if	if	SCONJ
taxlaw-2812	369	2	the	the	DET
taxlaw-2812	369	3	amount	amount	NOUN
taxlaw-2812	369	4	in	in	ADP
taxlaw-2812	369	5	dispute	dispute	NOUN
taxlaw-2812	369	6	is	be	AUX
taxlaw-2812	369	7	less	less	ADJ
taxlaw-2812	369	8	than	than	ADP
taxlaw-2812	369	9	$	$	SYM
taxlaw-2812	369	10	50,000	50,000	NUM
taxlaw-2812	369	11	for	for	ADP
taxlaw-2812	369	12	a	a	DET
taxlaw-2812	369	13	given	give	VERB
taxlaw-2812	369	14	tax	tax	NOUN
taxlaw-2812	369	15	year	year	NOUN
taxlaw-2812	369	16	,	,	PUNCT
taxlaw-2812	369	17	as	as	SCONJ
taxlaw-2812	369	18	is	be	AUX
taxlaw-2812	369	19	typically	typically	ADV
taxlaw-2812	369	20	the	the	DET
taxlaw-2812	369	21	case	case	NOUN
taxlaw-2812	369	22	with	with	ADP
taxlaw-2812	369	23	eitc	eitc	PROPN
taxlaw-2812	369	24	claimants	claimant	NOUN
taxlaw-2812	369	25	,	,	PUNCT
taxlaw-2812	369	26	tax	tax	NOUN
taxlaw-2812	369	27	filers	filer	NOUN
taxlaw-2812	369	28	are	be	AUX
taxlaw-2812	369	29	able	able	ADJ
taxlaw-2812	369	30	to	to	PART
taxlaw-2812	369	31	invoke	invoke	VERB
taxlaw-2812	369	32	the	the	DET
taxlaw-2812	369	33	small	small	ADJ
taxlaw-2812	369	34	case	case	NOUN
taxlaw-2812	369	35	procedures	procedure	NOUN
taxlaw-2812	369	36	that	that	PRON
taxlaw-2812	369	37	are	be	AUX
taxlaw-2812	369	38	provided	provide	VERB
taxlaw-2812	369	39	for	for	ADP
taxlaw-2812	369	40	in	in	ADP
taxlaw-2812	369	41	the	the	DET
taxlaw-2812	369	42	tax	tax	NOUN
taxlaw-2812	369	43	court	court	NOUN
taxlaw-2812	369	44	’s	’s	PART
taxlaw-2812	369	45	rules	rule	NOUN
taxlaw-2812	369	46	of	of	ADP
taxlaw-2812	369	47	practice	practice	NOUN
taxlaw-2812	369	48	and	and	CCONJ
taxlaw-2812	369	49	procedure	procedure	NOUN
taxlaw-2812	369	50	.	.	PUNCT
taxlaw-2812	370	1	97	97	NUM
taxlaw-2812	370	2	these	these	DET
taxlaw-2812	370	3	proceedings	proceeding	NOUN
taxlaw-2812	370	4	,	,	PUNCT
taxlaw-2812	370	5	which	which	PRON
taxlaw-2812	370	6	are	be	AUX
taxlaw-2812	370	7	often	often	ADV
taxlaw-2812	370	8	referred	refer	VERB
taxlaw-2812	370	9	to	to	ADP
taxlaw-2812	370	10	as	as	ADP
taxlaw-2812	370	11	“	"	PUNCT
taxlaw-2812	370	12	s	s	NOUN
taxlaw-2812	370	13	”	"	PUNCT
taxlaw-2812	370	14	cases	case	NOUN
taxlaw-2812	370	15	,	,	PUNCT
taxlaw-2812	370	16	are	be	AUX
taxlaw-2812	370	17	specifically	specifically	ADV
taxlaw-2812	370	18	designed	design	VERB
taxlaw-2812	370	19	to	to	PART
taxlaw-2812	370	20	accommodate	accommodate	VERB
taxlaw-2812	370	21	pro	pro	X
taxlaw-2812	370	22	se	se	PROPN
taxlaw-2812	370	23	representation	representation	NOUN
taxlaw-2812	370	24	.	.	PUNCT
taxlaw-2812	371	1	to	to	PART
taxlaw-2812	371	2	facilitate	facilitate	VERB
taxlaw-2812	371	3	that	that	DET
taxlaw-2812	371	4	goal	goal	NOUN
taxlaw-2812	371	5	,	,	PUNCT
taxlaw-2812	371	6	there	there	PRON
taxlaw-2812	371	7	are	be	VERB
taxlaw-2812	371	8	several	several	ADJ
taxlaw-2812	371	9	changes	change	NOUN
taxlaw-2812	371	10	to	to	ADP
taxlaw-2812	371	11	normal	normal	ADJ
taxlaw-2812	371	12	procedure	procedure	NOUN
taxlaw-2812	371	13	.	.	PUNCT
taxlaw-2812	372	1	those	those	PRON
taxlaw-2812	372	2	include	include	VERB
taxlaw-2812	372	3	not	not	PART
taxlaw-2812	372	4	requiring	require	VERB
taxlaw-2812	372	5	the	the	DET
taxlaw-2812	372	6	taxpayer	taxpayer	NOUN
taxlaw-2812	372	7	to	to	PART
taxlaw-2812	372	8	file	file	VERB
taxlaw-2812	372	9	a	a	DET
taxlaw-2812	372	10	reply	reply	NOUN
taxlaw-2812	372	11	brief	brief	NOUN
taxlaw-2812	372	12	and	and	CCONJ
taxlaw-2812	372	13	trials	trial	NOUN
taxlaw-2812	372	14	“	"	PUNCT
taxlaw-2812	372	15	conducted	conduct	VERB
taxlaw-2812	372	16	as	as	ADP
taxlaw-2812	372	17	informally	informally	ADV
taxlaw-2812	372	18	as	as	ADP
taxlaw-2812	372	19	possible	possible	ADJ
taxlaw-2812	372	20	consistent	consistent	ADJ
taxlaw-2812	372	21	with	with	ADP
taxlaw-2812	372	22	orderly	orderly	ADJ
taxlaw-2812	372	23	procedure	procedure	NOUN
taxlaw-2812	372	24	.	.	PUNCT
taxlaw-2812	372	25	”	"	PUNCT
taxlaw-2812	373	1	98	98	NUM
taxlaw-2812	373	2	despite	despite	SCONJ
taxlaw-2812	373	3	the	the	DET
taxlaw-2812	373	4	procedures	procedure	NOUN
taxlaw-2812	373	5	that	that	PRON
taxlaw-2812	373	6	are	be	AUX
taxlaw-2812	373	7	afforded	afford	VERB
taxlaw-2812	373	8	to	to	ADP
taxlaw-2812	373	9	eitc	eitc	PROPN
taxlaw-2812	373	10	claimants	claimant	NOUN
taxlaw-2812	373	11	in	in	ADP
taxlaw-2812	373	12	“	"	PUNCT
taxlaw-2812	373	13	s	s	NOUN
taxlaw-2812	373	14	”	"	PUNCT
taxlaw-2812	373	15	cases	case	NOUN
taxlaw-2812	373	16	,	,	PUNCT
taxlaw-2812	373	17	the	the	DET
taxlaw-2812	373	18	process	process	NOUN
taxlaw-2812	373	19	is	be	AUX
taxlaw-2812	373	20	still	still	ADV
taxlaw-2812	373	21	inherently	inherently	ADV
taxlaw-2812	373	22	adversarial	adversarial	ADJ
taxlaw-2812	373	23	.	.	PUNCT
taxlaw-2812	374	1	in	in	ADP
taxlaw-2812	374	2	these	these	DET
taxlaw-2812	374	3	adversarial	adversarial	ADJ
taxlaw-2812	374	4	proceedings	proceeding	NOUN
taxlaw-2812	374	5	,	,	PUNCT
taxlaw-2812	374	6	90	90	NUM
taxlaw-2812	374	7	see	see	NOUN
taxlaw-2812	374	8	book	book	NOUN
taxlaw-2812	374	9	,	,	PUNCT
taxlaw-2812	374	10	supra	supra	PROPN
taxlaw-2812	374	11	note	note	NOUN
taxlaw-2812	374	12	4	4	NUM
taxlaw-2812	374	13	,	,	PUNCT
taxlaw-2812	374	14	at	at	ADP
taxlaw-2812	374	15	392	392	NUM
taxlaw-2812	374	16	-	-	SYM
taxlaw-2812	374	17	93	93	NUM
taxlaw-2812	374	18	.	.	PUNCT
taxlaw-2812	375	1	91	91	NUM
taxlaw-2812	375	2	nat’l	nat’l	NOUN
taxlaw-2812	375	3	taxpayer	taxpayer	NOUN
taxlaw-2812	375	4	advocate	advocate	NOUN
taxlaw-2812	375	5	,	,	PUNCT
taxlaw-2812	375	6	supra	supra	PROPN
taxlaw-2812	375	7	note	note	PROPN
taxlaw-2812	375	8	70	70	NUM
taxlaw-2812	375	9	,	,	PUNCT
taxlaw-2812	375	10	at	at	ADP
taxlaw-2812	375	11	95	95	NUM
taxlaw-2812	375	12	.	.	PUNCT
taxlaw-2812	376	1	92	92	NUM
taxlaw-2812	376	2	see	see	NOUN
taxlaw-2812	376	3	book	book	NOUN
taxlaw-2812	376	4	,	,	PUNCT
taxlaw-2812	376	5	supra	supra	PROPN
taxlaw-2812	376	6	note	note	NOUN
taxlaw-2812	376	7	4	4	NUM
taxlaw-2812	376	8	,	,	PUNCT
taxlaw-2812	376	9	at	at	ADP
taxlaw-2812	376	10	424	424	NUM
taxlaw-2812	376	11	.	.	PUNCT
taxlaw-2812	376	12	93	93	NUM
taxlaw-2812	376	13	see	see	VERB
taxlaw-2812	376	14	i.r.c	i.r.c	NOUN
taxlaw-2812	376	15	.	.	PUNCT
taxlaw-2812	377	1	§	§	PROPN
taxlaw-2812	377	2	§	§	PROPN
taxlaw-2812	377	3	6211	6211	NUM
taxlaw-2812	377	4	-	-	SYM
taxlaw-2812	377	5	6216	6216	NUM
taxlaw-2812	377	6	(	(	PUNCT
taxlaw-2812	377	7	2006	2006	NUM
taxlaw-2812	377	8	)	)	PUNCT
taxlaw-2812	377	9	.	.	PUNCT
taxlaw-2812	378	1	94	94	NUM
taxlaw-2812	378	2	see	see	VERB
taxlaw-2812	378	3	i.r.c	i.r.c	NOUN
taxlaw-2812	378	4	.	.	PUNCT
taxlaw-2812	379	1	§	§	PROPN
taxlaw-2812	379	2	6213	6213	NUM
taxlaw-2812	379	3	(	(	PUNCT
taxlaw-2812	379	4	west	west	NOUN
taxlaw-2812	379	5	2011	2011	NUM
taxlaw-2812	379	6	)	)	PUNCT
taxlaw-2812	379	7	.	.	PUNCT
taxlaw-2812	380	1	95	95	NUM
taxlaw-2812	381	1	i	i	PRON
taxlaw-2812	381	2	d.	d.	PROPN
taxlaw-2812	381	3	96	96	NUM
taxlaw-2812	381	4	see	see	VERB
taxlaw-2812	381	5	michael	michael	PROPN
taxlaw-2812	381	6	i.	i.	PROPN
taxlaw-2812	381	7	saltzman	saltzman	PROPN
taxlaw-2812	381	8	,	,	PUNCT
taxlaw-2812	381	9	irs	irs	PROPN
taxlaw-2812	381	10	practice	practice	NOUN
taxlaw-2812	381	11	and	and	CCONJ
taxlaw-2812	381	12	procedure	procedure	NOUN
taxlaw-2812	381	13	,	,	PUNCT
taxlaw-2812	381	14	1.06[1	1.06[1	NUM
taxlaw-2812	381	15	]	]	X
taxlaw-2812	381	16	(	(	PUNCT
taxlaw-2812	381	17	rev	rev	PROPN
taxlaw-2812	381	18	.	.	PROPN
taxlaw-2812	381	19	2d	2d	PROPN
taxlaw-2812	381	20	ed	ed	NOUN
taxlaw-2812	381	21	.	.	PROPN
taxlaw-2812	381	22	2002	2002	NUM
taxlaw-2812	381	23	)	)	PUNCT
taxlaw-2812	381	24	(	(	PUNCT
taxlaw-2812	381	25	discussing	discuss	VERB
taxlaw-2812	381	26	the	the	DET
taxlaw-2812	381	27	mechanics	mechanic	NOUN
taxlaw-2812	381	28	of	of	ADP
taxlaw-2812	381	29	designating	designate	VERB
taxlaw-2812	381	30	a	a	DET
taxlaw-2812	381	31	case	case	NOUN
taxlaw-2812	381	32	to	to	PART
taxlaw-2812	381	33	be	be	AUX
taxlaw-2812	381	34	treated	treat	VERB
taxlaw-2812	381	35	as	as	ADP
taxlaw-2812	381	36	a	a	DET
taxlaw-2812	381	37	small	small	ADJ
taxlaw-2812	381	38	tax	tax	NOUN
taxlaw-2812	381	39	case	case	NOUN
taxlaw-2812	381	40	)	)	PUNCT
taxlaw-2812	381	41	.	.	PUNCT
taxlaw-2812	382	1	97	97	NUM
taxlaw-2812	382	2	see	see	VERB
taxlaw-2812	382	3	david	david	PROPN
taxlaw-2812	382	4	m.	m.	PROPN
taxlaw-2812	382	5	richardson	richardson	PROPN
taxlaw-2812	382	6	,	,	PUNCT
taxlaw-2812	382	7	jerome	jerome	PROPN
taxlaw-2812	382	8	borison	borison	PROPN
taxlaw-2812	382	9	&	&	CCONJ
taxlaw-2812	382	10	steve	steve	PROPN
taxlaw-2812	382	11	johnson	johnson	PROPN
taxlaw-2812	382	12	,	,	PUNCT
taxlaw-2812	382	13	civil	civil	ADJ
taxlaw-2812	382	14	tax	tax	NOUN
taxlaw-2812	382	15	procedure	procedure	NOUN
taxlaw-2812	382	16	222	222	NUM
taxlaw-2812	382	17	(	(	PUNCT
taxlaw-2812	382	18	2d	2d	NOUN
taxlaw-2812	382	19	.	.	PUNCT
taxlaw-2812	383	1	ed	ed	NOUN
taxlaw-2812	383	2	.	.	PROPN
taxlaw-2812	383	3	2008	2008	NUM
taxlaw-2812	383	4	)	)	PUNCT
taxlaw-2812	383	5	.	.	PUNCT
taxlaw-2812	384	1	98	98	NUM
taxlaw-2812	384	2	u.s	u.s	PROPN
taxlaw-2812	384	3	.	.	PROPN
taxlaw-2812	384	4	tax	tax	PROPN
taxlaw-2812	384	5	ct	ct	PROPN
taxlaw-2812	384	6	.	.	PUNCT
taxlaw-2812	384	7	r.	r.	PROPN
taxlaw-2812	384	8	174(b	174(b	PROPN
taxlaw-2812	384	9	)	)	PUNCT
taxlaw-2812	384	10	;	;	PUNCT
taxlaw-2812	384	11	see	see	VERB
taxlaw-2812	384	12	also	also	ADV
taxlaw-2812	384	13	u.s	u.s	PROPN
taxlaw-2812	384	14	.	.	PROPN
taxlaw-2812	384	15	tax	tax	PROPN
taxlaw-2812	384	16	ct	ct	PROPN
taxlaw-2812	384	17	.	.	PUNCT
taxlaw-2812	385	1	r.	r.	PROPN
taxlaw-2812	385	2	173(c	173(c	PROPN
taxlaw-2812	385	3	)	)	PUNCT
taxlaw-2812	386	1	(	(	PUNCT
taxlaw-2812	386	2	noting	note	VERB
taxlaw-2812	386	3	that	that	SCONJ
taxlaw-2812	386	4	a	a	DET
taxlaw-2812	386	5	reply	reply	NOUN
taxlaw-2812	386	6	is	be	AUX
taxlaw-2812	386	7	necessary	necessary	ADJ
taxlaw-2812	386	8	only	only	ADV
taxlaw-2812	386	9	if	if	SCONJ
taxlaw-2812	386	10	the	the	DET
taxlaw-2812	386	11	court	court	NOUN
taxlaw-2812	386	12	orders	order	VERB
taxlaw-2812	386	13	a	a	DET
taxlaw-2812	386	14	reply	reply	NOUN
taxlaw-2812	386	15	)	)	PUNCT
taxlaw-2812	386	16	,	,	PUNCT
taxlaw-2812	386	17	174(c	174(c	PROPN
taxlaw-2812	386	18	)	)	PUNCT
taxlaw-2812	386	19	(	(	PUNCT
taxlaw-2812	386	20	noting	note	VERB
taxlaw-2812	386	21	that	that	SCONJ
taxlaw-2812	386	22	neither	neither	CCONJ
taxlaw-2812	386	23	briefs	brief	NOUN
taxlaw-2812	386	24	nor	nor	CCONJ
taxlaw-2812	386	25	oral	oral	ADJ
taxlaw-2812	386	26	arguments	argument	NOUN
taxlaw-2812	386	27	are	be	AUX
taxlaw-2812	386	28	required	require	VERB
taxlaw-2812	386	29	unless	unless	SCONJ
taxlaw-2812	386	30	by	by	ADP
taxlaw-2812	386	31	court	court	NOUN
taxlaw-2812	386	32	order	order	NOUN
taxlaw-2812	386	33	)	)	PUNCT
taxlaw-2812	386	34	.	.	PUNCT
taxlaw-2812	387	1	2012	2012	NUM
taxlaw-2812	387	2	]	]	PUNCT
taxlaw-2812	387	3	the	the	DET
taxlaw-2812	387	4	eitc	eitc	ADJ
taxlaw-2812	387	5	,	,	PUNCT
taxlaw-2812	387	6	low	low	ADJ
taxlaw-2812	387	7	-	-	PUNCT
taxlaw-2812	387	8	income	income	NOUN
taxlaw-2812	387	9	workers	worker	NOUN
taxlaw-2812	387	10	,	,	PUNCT
taxlaw-2812	387	11	&	&	CCONJ
taxlaw-2812	387	12	the	the	DET
taxlaw-2812	387	13	legal	legal	ADJ
taxlaw-2812	387	14	aid	aid	NOUN
taxlaw-2812	387	15	community	community	NOUN
taxlaw-2812	387	16	191	191	NUM
taxlaw-2812	387	17	there	there	PRON
taxlaw-2812	387	18	is	be	VERB
taxlaw-2812	387	19	strong	strong	ADJ
taxlaw-2812	387	20	burden	burden	NOUN
taxlaw-2812	387	21	of	of	ADP
taxlaw-2812	387	22	proof	proof	NOUN
taxlaw-2812	387	23	placed	place	VERB
taxlaw-2812	387	24	on	on	ADP
taxlaw-2812	387	25	the	the	DET
taxlaw-2812	387	26	defendant	defendant	NOUN
taxlaw-2812	387	27	and	and	CCONJ
taxlaw-2812	387	28	they	they	PRON
taxlaw-2812	387	29	are	be	AUX
taxlaw-2812	387	30	expected	expect	VERB
taxlaw-2812	387	31	to	to	PART
taxlaw-2812	387	32	zealously	zealously	ADV
taxlaw-2812	387	33	represent	represent	VERB
taxlaw-2812	387	34	themselves	themselves	PRON
taxlaw-2812	387	35	.	.	PUNCT
taxlaw-2812	388	1	99	99	NUM
taxlaw-2812	388	2	while	while	SCONJ
taxlaw-2812	388	3	the	the	DET
taxlaw-2812	388	4	“	"	PUNCT
taxlaw-2812	388	5	s	s	NOUN
taxlaw-2812	388	6	case	case	NOUN
taxlaw-2812	388	7	”	"	PUNCT
taxlaw-2812	388	8	procedure	procedure	NOUN
taxlaw-2812	388	9	is	be	AUX
taxlaw-2812	388	10	likely	likely	ADJ
taxlaw-2812	388	11	to	to	PART
taxlaw-2812	388	12	ameliorate	ameliorate	VERB
taxlaw-2812	388	13	certain	certain	ADJ
taxlaw-2812	388	14	difficulties	difficulty	NOUN
taxlaw-2812	388	15	that	that	PRON
taxlaw-2812	388	16	lowincome	lowincome	VERB
taxlaw-2812	388	17	litigants	litigant	NOUN
taxlaw-2812	388	18	face	face	VERB
taxlaw-2812	388	19	in	in	ADP
taxlaw-2812	388	20	a	a	DET
taxlaw-2812	388	21	formal	formal	ADJ
taxlaw-2812	388	22	adversarial	adversarial	ADJ
taxlaw-2812	388	23	setting	setting	NOUN
taxlaw-2812	388	24	,	,	PUNCT
taxlaw-2812	388	25	there	there	PRON
taxlaw-2812	388	26	is	be	VERB
taxlaw-2812	388	27	still	still	ADV
taxlaw-2812	388	28	a	a	DET
taxlaw-2812	388	29	fundamental	fundamental	ADJ
taxlaw-2812	388	30	incongruity	incongruity	NOUN
taxlaw-2812	388	31	between	between	ADP
taxlaw-2812	388	32	the	the	DET
taxlaw-2812	388	33	tax	tax	NOUN
taxlaw-2812	388	34	court	court	NOUN
taxlaw-2812	388	35	’s	’s	PART
taxlaw-2812	388	36	use	use	NOUN
taxlaw-2812	388	37	of	of	ADP
taxlaw-2812	388	38	adversarial	adversarial	ADJ
taxlaw-2812	388	39	process	process	NOUN
taxlaw-2812	388	40	and	and	CCONJ
taxlaw-2812	388	41	the	the	DET
taxlaw-2812	388	42	eitc	eitc	NOUN
taxlaw-2812	388	43	’s	’s	PART
taxlaw-2812	388	44	predominantly	predominantly	ADV
taxlaw-2812	388	45	low	low	ADJ
taxlaw-2812	388	46	-	-	PUNCT
taxlaw-2812	388	47	income	income	NOUN
taxlaw-2812	388	48	,	,	PUNCT
taxlaw-2812	388	49	pro	pro	X
taxlaw-2812	388	50	se	se	X
taxlaw-2812	388	51	clientele	clientele	PROPN
taxlaw-2812	388	52	.	.	PUNCT
taxlaw-2812	389	1	as	as	SCONJ
taxlaw-2812	389	2	barbara	barbara	PROPN
taxlaw-2812	389	3	bezdek	bezdek	PROPN
taxlaw-2812	389	4	noted	note	VERB
taxlaw-2812	389	5	in	in	ADP
taxlaw-2812	389	6	commenting	comment	VERB
taxlaw-2812	389	7	on	on	ADP
taxlaw-2812	389	8	similarly	similarly	ADV
taxlaw-2812	389	9	informal	informal	ADJ
taxlaw-2812	389	10	adversarial	adversarial	ADJ
taxlaw-2812	389	11	processes	process	NOUN
taxlaw-2812	389	12	used	use	VERB
taxlaw-2812	389	13	in	in	ADP
taxlaw-2812	389	14	baltimore	baltimore	PROPN
taxlaw-2812	389	15	rent	rent	NOUN
taxlaw-2812	389	16	courts	court	NOUN
taxlaw-2812	389	17	,	,	PUNCT
taxlaw-2812	389	18	“	"	PUNCT
taxlaw-2812	389	19	the	the	DET
taxlaw-2812	389	20	rule	rule	NOUN
taxlaw-2812	389	21	-	-	PUNCT
taxlaw-2812	389	22	oriented	orient	VERB
taxlaw-2812	389	23	court	court	NOUN
taxlaw-2812	389	24	talk	talk	NOUN
taxlaw-2812	389	25	expected	expect	VERB
taxlaw-2812	389	26	and	and	CCONJ
taxlaw-2812	389	27	privileged	privileged	ADJ
taxlaw-2812	389	28	by	by	ADP
taxlaw-2812	389	29	judges	judge	NOUN
taxlaw-2812	389	30	in	in	ADP
taxlaw-2812	389	31	low	low	ADJ
taxlaw-2812	389	32	-	-	PUNCT
taxlaw-2812	389	33	level	level	NOUN
taxlaw-2812	389	34	courts	court	NOUN
taxlaw-2812	389	35	bears	bear	VERB
taxlaw-2812	389	36	little	little	ADJ
taxlaw-2812	389	37	or	or	CCONJ
taxlaw-2812	389	38	no	no	PRON
taxlaw-2812	389	39	relation	relation	NOUN
taxlaw-2812	389	40	to	to	ADP
taxlaw-2812	389	41	people	people	NOUN
taxlaw-2812	389	42	’s	’s	PART
taxlaw-2812	389	43	natural	natural	ADJ
taxlaw-2812	389	44	narratives	narrative	NOUN
taxlaw-2812	389	45	.	.	PUNCT
taxlaw-2812	390	1	the	the	DET
taxlaw-2812	390	2	rules	rule	NOUN
taxlaw-2812	390	3	of	of	ADP
taxlaw-2812	390	4	courtroom	courtroom	NOUN
taxlaw-2812	390	5	discourse	discourse	NOUN
taxlaw-2812	390	6	are	be	AUX
taxlaw-2812	390	7	seldom	seldom	ADV
taxlaw-2812	390	8	explained	explain	VERB
taxlaw-2812	390	9	to	to	ADP
taxlaw-2812	390	10	those	those	DET
taxlaw-2812	390	11	witnesses	witness	NOUN
taxlaw-2812	390	12	expected	expect	VERB
taxlaw-2812	390	13	to	to	PART
taxlaw-2812	390	14	conform	conform	VERB
taxlaw-2812	390	15	to	to	ADP
taxlaw-2812	390	16	them	they	PRON
taxlaw-2812	390	17	.	.	PUNCT
taxlaw-2812	390	18	”	"	PUNCT
taxlaw-2812	391	1	100	100	NUM
taxlaw-2812	391	2	lucie	lucie	PROPN
taxlaw-2812	391	3	white	white	PROPN
taxlaw-2812	391	4	similarly	similarly	ADV
taxlaw-2812	391	5	notes	note	VERB
taxlaw-2812	391	6	that	that	SCONJ
taxlaw-2812	391	7	civil	civil	ADJ
taxlaw-2812	391	8	litigation	litigation	NOUN
taxlaw-2812	391	9	“	"	PUNCT
taxlaw-2812	391	10	evoke[s	evoke[s	PROPN
taxlaw-2812	391	11	]	]	PUNCT
taxlaw-2812	391	12	feelings	feeling	NOUN
taxlaw-2812	391	13	of	of	ADP
taxlaw-2812	391	14	terror	terror	NOUN
taxlaw-2812	391	15	for	for	ADP
taxlaw-2812	391	16	many	many	ADJ
taxlaw-2812	391	17	poor	poor	ADJ
taxlaw-2812	391	18	people	people	NOUN
taxlaw-2812	391	19	,	,	PUNCT
taxlaw-2812	391	20	”	"	PUNCT
taxlaw-2812	391	21	101	101	NUM
taxlaw-2812	391	22	who	who	PRON
taxlaw-2812	391	23	:	:	PUNCT
taxlaw-2812	391	24	perceive	perceive	ADJ
taxlaw-2812	391	25	litigation	litigation	NOUN
taxlaw-2812	391	26	as	as	ADP
taxlaw-2812	391	27	an	an	DET
taxlaw-2812	391	28	alien	alien	NOUN
taxlaw-2812	391	29	or	or	CCONJ
taxlaw-2812	391	30	even	even	ADV
taxlaw-2812	391	31	hostile	hostile	ADJ
taxlaw-2812	391	32	cultural	cultural	ADJ
taxlaw-2812	391	33	setting	setting	NOUN
taxlaw-2812	391	34	.	.	PUNCT
taxlaw-2812	392	1	the	the	DET
taxlaw-2812	392	2	talk	talk	NOUN
taxlaw-2812	392	3	and	and	CCONJ
taxlaw-2812	392	4	ritual	ritual	NOUN
taxlaw-2812	392	5	of	of	ADP
taxlaw-2812	392	6	litigation	litigation	NOUN
taxlaw-2812	392	7	constitute	constitute	VERB
taxlaw-2812	392	8	a	a	DET
taxlaw-2812	392	9	discourse	discourse	NOUN
taxlaw-2812	392	10	and	and	CCONJ
taxlaw-2812	392	11	a	a	DET
taxlaw-2812	392	12	culture	culture	NOUN
taxlaw-2812	392	13	that	that	PRON
taxlaw-2812	392	14	are	be	AUX
taxlaw-2812	392	15	foreign	foreign	ADJ
taxlaw-2812	392	16	to	to	ADP
taxlaw-2812	392	17	most	most	ADJ
taxlaw-2812	392	18	poor	poor	ADJ
taxlaw-2812	392	19	people	people	NOUN
taxlaw-2812	392	20	.	.	PUNCT
taxlaw-2812	393	1	poor	poor	ADJ
taxlaw-2812	393	2	people	people	NOUN
taxlaw-2812	393	3	obviously	obviously	ADV
taxlaw-2812	393	4	do	do	AUX
taxlaw-2812	393	5	not	not	PART
taxlaw-2812	393	6	speak	speak	VERB
taxlaw-2812	393	7	in	in	ADP
taxlaw-2812	393	8	the	the	DET
taxlaw-2812	393	9	same	same	ADJ
taxlaw-2812	393	10	dialect	dialect	NOUN
taxlaw-2812	393	11	that	that	SCONJ
taxlaw-2812	393	12	lawyers	lawyer	NOUN
taxlaw-2812	393	13	,	,	PUNCT
taxlaw-2812	393	14	judges	judge	NOUN
taxlaw-2812	393	15	,	,	PUNCT
taxlaw-2812	393	16	and	and	CCONJ
taxlaw-2812	393	17	elite	elite	ADJ
taxlaw-2812	393	18	businesspeople	businesspeople	NOUN
taxlaw-2812	393	19	use	use	NOUN
taxlaw-2812	393	20	.	.	PUNCT
taxlaw-2812	394	1	furthermore	furthermore	ADV
taxlaw-2812	394	2	,	,	PUNCT
taxlaw-2812	394	3	their	their	PRON
taxlaw-2812	394	4	courtroom	courtroom	NOUN
taxlaw-2812	394	5	speech	speech	NOUN
taxlaw-2812	394	6	is	be	AUX
taxlaw-2812	394	7	routinely	routinely	ADV
taxlaw-2812	394	8	interrupted	interrupt	VERB
taxlaw-2812	394	9	by	by	ADP
taxlaw-2812	394	10	lawyers	lawyer	NOUN
taxlaw-2812	394	11	and	and	CCONJ
taxlaw-2812	394	12	judges	judge	NOUN
taxlaw-2812	394	13	who	who	PRON
taxlaw-2812	394	14	use	use	VERB
taxlaw-2812	394	15	threatening	threaten	VERB
taxlaw-2812	394	16	tones	tone	NOUN
taxlaw-2812	394	17	in	in	ADP
taxlaw-2812	394	18	ordering	order	VERB
taxlaw-2812	394	19	them	they	PRON
taxlaw-2812	394	20	when	when	SCONJ
taxlaw-2812	394	21	not	not	PART
taxlaw-2812	394	22	to	to	PART
taxlaw-2812	394	23	talk	talk	VERB
taxlaw-2812	394	24	and	and	CCONJ
taxlaw-2812	394	25	what	what	PRON
taxlaw-2812	394	26	not	not	PART
taxlaw-2812	394	27	to	to	PART
taxlaw-2812	394	28	say	say	VERB
taxlaw-2812	394	29	.	.	PUNCT
taxlaw-2812	395	1	their	their	PRON
taxlaw-2812	395	2	stories	story	NOUN
taxlaw-2812	395	3	are	be	AUX
taxlaw-2812	395	4	interpreted	interpret	VERB
taxlaw-2812	395	5	by	by	ADP
taxlaw-2812	395	6	black	black	ADJ
taxlaw-2812	395	7	-	-	PUNCT
taxlaw-2812	395	8	robed	robe	VERB
taxlaw-2812	395	9	authorities	authority	NOUN
taxlaw-2812	395	10	on	on	ADP
taxlaw-2812	395	11	the	the	DET
taxlaw-2812	395	12	basis	basis	NOUN
taxlaw-2812	395	13	of	of	ADP
taxlaw-2812	395	14	rules	rule	NOUN
taxlaw-2812	395	15	that	that	PRON
taxlaw-2812	395	16	are	be	AUX
taxlaw-2812	395	17	rarely	rarely	ADV
taxlaw-2812	395	18	explained	explain	VERB
taxlaw-2812	395	19	and	and	CCONJ
taxlaw-2812	395	20	norms	norm	VERB
taxlaw-2812	395	21	that	that	SCONJ
taxlaw-2812	395	22	they	they	PRON
taxlaw-2812	395	23	seldom	seldom	ADV
taxlaw-2812	395	24	share	share	VERB
taxlaw-2812	395	25	.	.	PUNCT
taxlaw-2812	396	1	102	102	NUM
taxlaw-2812	396	2	this	this	DET
taxlaw-2812	396	3	dynamic	dynamic	NOUN
taxlaw-2812	396	4	is	be	AUX
taxlaw-2812	396	5	evident	evident	ADJ
taxlaw-2812	396	6	in	in	ADP
taxlaw-2812	396	7	reported	report	VERB
taxlaw-2812	396	8	tax	tax	NOUN
taxlaw-2812	396	9	court	court	NOUN
taxlaw-2812	396	10	cases	case	NOUN
taxlaw-2812	396	11	adjudicating	adjudicate	VERB
taxlaw-2812	396	12	eitc	eitc	ADJ
taxlaw-2812	396	13	compliance	compliance	NOUN
taxlaw-2812	396	14	,	,	PUNCT
taxlaw-2812	396	15	as	as	ADP
taxlaw-2812	396	16	when	when	SCONJ
taxlaw-2812	396	17	a	a	DET
taxlaw-2812	396	18	tax	tax	NOUN
taxlaw-2812	396	19	court	court	NOUN
taxlaw-2812	396	20	judge	judge	NOUN
taxlaw-2812	396	21	criticized	criticize	VERB
taxlaw-2812	396	22	a	a	DET
taxlaw-2812	396	23	taxpayer	taxpayer	NOUN
taxlaw-2812	396	24	who	who	PRON
taxlaw-2812	396	25	appeared	appear	VERB
taxlaw-2812	396	26	to	to	PART
taxlaw-2812	396	27	have	have	VERB
taxlaw-2812	396	28	difficulty	difficulty	NOUN
taxlaw-2812	396	29	speaking	speak	VERB
taxlaw-2812	396	30	english	english	PROPN
taxlaw-2812	396	31	with	with	ADP
taxlaw-2812	396	32	“	"	PUNCT
taxlaw-2812	396	33	vague	vague	ADJ
taxlaw-2812	396	34	and	and	CCONJ
taxlaw-2812	396	35	inconsistent	inconsistent	ADJ
taxlaw-2812	396	36	assertions	assertion	NOUN
taxlaw-2812	396	37	,	,	PUNCT
taxlaw-2812	396	38	”	"	PUNCT
taxlaw-2812	396	39	103	103	NUM
taxlaw-2812	396	40	or	or	CCONJ
taxlaw-2812	396	41	when	when	SCONJ
taxlaw-2812	396	42	a	a	DET
taxlaw-2812	396	43	judge	judge	NOUN
taxlaw-2812	396	44	summarily	summarily	ADV
taxlaw-2812	396	45	dismissed	dismiss	VERB
taxlaw-2812	396	46	the	the	DET
taxlaw-2812	396	47	testimony	testimony	NOUN
taxlaw-2812	396	48	of	of	ADP
taxlaw-2812	396	49	an	an	DET
taxlaw-2812	396	50	eitc	eitc	ADJ
taxlaw-2812	396	51	claimant	claimant	NOUN
taxlaw-2812	396	52	’s	’s	PART
taxlaw-2812	396	53	low	low	ADJ
taxlaw-2812	396	54	-	-	PUNCT
taxlaw-2812	396	55	income	income	NOUN
taxlaw-2812	396	56	witnesses	witness	NOUN
taxlaw-2812	396	57	as	as	ADP
taxlaw-2812	396	58	conclusory	conclusory	ADJ
taxlaw-2812	396	59	,	,	PUNCT
taxlaw-2812	396	60	vague	vague	ADJ
taxlaw-2812	396	61	,	,	PUNCT
taxlaw-2812	396	62	and	and	CCONJ
taxlaw-2812	396	63	biased	bias	VERB
taxlaw-2812	396	64	by	by	ADP
taxlaw-2812	396	65	the	the	DET
taxlaw-2812	396	66	taxpayer	taxpayer	NOUN
taxlaw-2812	396	67	’s	’s	PART
taxlaw-2812	396	68	interests	interest	NOUN
taxlaw-2812	396	69	.	.	PUNCT
taxlaw-2812	397	1	104	104	NUM
taxlaw-2812	397	2	in	in	ADP
taxlaw-2812	397	3	short	short	ADJ
taxlaw-2812	397	4	,	,	PUNCT
taxlaw-2812	397	5	just	just	ADV
taxlaw-2812	397	6	as	as	SCONJ
taxlaw-2812	397	7	it	it	PRON
taxlaw-2812	397	8	is	be	AUX
taxlaw-2812	397	9	troubling	troubling	ADJ
taxlaw-2812	397	10	to	to	PART
taxlaw-2812	397	11	expect	expect	VERB
taxlaw-2812	397	12	low	low	ADJ
taxlaw-2812	397	13	-	-	PUNCT
taxlaw-2812	397	14	income	income	NOUN
taxlaw-2812	397	15	taxpayers	taxpayer	NOUN
taxlaw-2812	397	16	to	to	PART
taxlaw-2812	397	17	navigate	navigate	VERB
taxlaw-2812	397	18	the	the	DET
taxlaw-2812	397	19	complexities	complexity	NOUN
taxlaw-2812	397	20	of	of	ADP
taxlaw-2812	397	21	the	the	DET
taxlaw-2812	397	22	internal	internal	ADJ
taxlaw-2812	397	23	revenue	revenue	NOUN
taxlaw-2812	397	24	code	code	NOUN
taxlaw-2812	397	25	without	without	ADP
taxlaw-2812	397	26	assistance	assistance	NOUN
taxlaw-2812	397	27	,	,	PUNCT
taxlaw-2812	397	28	it	it	PRON
taxlaw-2812	397	29	is	be	AUX
taxlaw-2812	397	30	likewise	likewise	ADV
taxlaw-2812	397	31	troubling	troubling	ADJ
taxlaw-2812	397	32	to	to	PART
taxlaw-2812	397	33	subject	subject	VERB
taxlaw-2812	397	34	them	they	PRON
taxlaw-2812	397	35	to	to	ADP
taxlaw-2812	397	36	correspondence	correspondence	NOUN
taxlaw-2812	397	37	-	-	PUNCT
taxlaw-2812	397	38	based	base	VERB
taxlaw-2812	397	39	audits	audits	NOUN
taxlaw-2812	397	40	and	and	CCONJ
taxlaw-2812	397	41	adversarial	adversarial	ADJ
taxlaw-2812	397	42	adjudication	adjudication	NOUN
taxlaw-2812	397	43	when	when	SCONJ
taxlaw-2812	397	44	they	they	PRON
taxlaw-2812	397	45	are	be	AUX
taxlaw-2812	397	46	suspected	suspect	VERB
taxlaw-2812	397	47	of	of	ADP
taxlaw-2812	397	48	noncompliance	noncompliance	NOUN
taxlaw-2812	397	49	.	.	PUNCT
taxlaw-2812	398	1	3	3	X
taxlaw-2812	398	2	.	.	X
taxlaw-2812	398	3	importance	importance	NOUN
taxlaw-2812	398	4	of	of	ADP
taxlaw-2812	398	5	representation	representation	NOUN
taxlaw-2812	398	6	in	in	ADP
taxlaw-2812	398	7	general	general	ADJ
taxlaw-2812	398	8	,	,	PUNCT
taxlaw-2812	398	9	legal	legal	ADJ
taxlaw-2812	398	10	services	service	NOUN
taxlaw-2812	398	11	organizations	organization	NOUN
taxlaw-2812	398	12	have	have	AUX
taxlaw-2812	398	13	not	not	PART
taxlaw-2812	398	14	assisted	assist	VERB
taxlaw-2812	398	15	eitc	eitc	ADJ
taxlaw-2812	398	16	claimants	claimant	NOUN
taxlaw-2812	398	17	in	in	ADP
taxlaw-2812	398	18	navigating	navigate	VERB
taxlaw-2812	398	19	the	the	DET
taxlaw-2812	398	20	legal	legal	ADJ
taxlaw-2812	398	21	complexities	complexity	NOUN
taxlaw-2812	398	22	of	of	ADP
taxlaw-2812	398	23	an	an	DET
taxlaw-2812	398	24	irs	irs	PROPN
taxlaw-2812	398	25	audit	audit	NOUN
taxlaw-2812	398	26	—	—	PUNCT
taxlaw-2812	398	27	or	or	CCONJ
taxlaw-2812	398	28	,	,	PUNCT
taxlaw-2812	398	29	for	for	ADP
taxlaw-2812	398	30	that	that	DET
taxlaw-2812	398	31	matter	matter	NOUN
taxlaw-2812	398	32	,	,	PUNCT
taxlaw-2812	398	33	in	in	ADP
taxlaw-2812	398	34	handling	handle	VERB
taxlaw-2812	398	35	any	any	DET
taxlaw-2812	398	36	subsequent	subsequent	ADJ
taxlaw-2812	398	37	proceeding	proceeding	NOUN
taxlaw-2812	398	38	or	or	CCONJ
taxlaw-2812	398	39	adjudication	adjudication	NOUN
taxlaw-2812	398	40	.	.	PUNCT
taxlaw-2812	399	1	105	105	NUM
taxlaw-2812	399	2	this	this	PRON
taxlaw-2812	399	3	is	be	AUX
taxlaw-2812	399	4	partly	partly	ADV
taxlaw-2812	399	5	because	because	SCONJ
taxlaw-2812	399	6	the	the	DET
taxlaw-2812	399	7	importance	importance	NOUN
taxlaw-2812	399	8	of	of	ADP
taxlaw-2812	399	9	tax	tax	NOUN
taxlaw-2812	399	10	law	law	NOUN
taxlaw-2812	399	11	pertaining	pertain	VERB
taxlaw-2812	399	12	to	to	ADP
taxlaw-2812	399	13	low	low	ADJ
taxlaw-2812	399	14	-	-	PUNCT
taxlaw-2812	399	15	income	income	NOUN
taxlaw-2812	399	16	taxpayers	taxpayer	NOUN
taxlaw-2812	399	17	is	be	AUX
taxlaw-2812	399	18	a	a	DET
taxlaw-2812	399	19	relatively	relatively	ADV
taxlaw-2812	399	20	recent	recent	ADJ
taxlaw-2812	399	21	development	development	NOUN
taxlaw-2812	399	22	,	,	PUNCT
taxlaw-2812	399	23	driven	drive	VERB
taxlaw-2812	399	24	predominantly	predominantly	ADV
taxlaw-2812	399	25	by	by	ADP
taxlaw-2812	399	26	the	the	DET
taxlaw-2812	399	27	rapid	rapid	ADJ
taxlaw-2812	399	28	growth	growth	NOUN
taxlaw-2812	399	29	of	of	ADP
taxlaw-2812	399	30	the	the	DET
taxlaw-2812	399	31	eitc	eitc	NOUN
taxlaw-2812	399	32	over	over	ADP
taxlaw-2812	399	33	the	the	DET
taxlaw-2812	399	34	past	past	ADJ
taxlaw-2812	399	35	few	few	ADJ
taxlaw-2812	399	36	decades	decade	NOUN
taxlaw-2812	399	37	.	.	PUNCT
taxlaw-2812	400	1	before	before	ADP
taxlaw-2812	400	2	the	the	DET
taxlaw-2812	400	3	eitc	eitc	NOUN
taxlaw-2812	400	4	,	,	PUNCT
taxlaw-2812	400	5	poor	poor	ADJ
taxlaw-2812	400	6	people	people	NOUN
taxlaw-2812	400	7	had	have	VERB
taxlaw-2812	400	8	little	little	ADJ
taxlaw-2812	400	9	to	to	ADP
taxlaw-2812	400	10	no	no	DET
taxlaw-2812	400	11	interaction	interaction	NOUN
taxlaw-2812	400	12	with	with	ADP
taxlaw-2812	400	13	the	the	DET
taxlaw-2812	400	14	tax	tax	NOUN
taxlaw-2812	400	15	system	system	NOUN
taxlaw-2812	400	16	,	,	PUNCT
taxlaw-2812	400	17	so	so	CCONJ
taxlaw-2812	400	18	there	there	PRON
taxlaw-2812	400	19	was	be	VERB
taxlaw-2812	400	20	no	no	DET
taxlaw-2812	400	21	reason	reason	NOUN
taxlaw-2812	400	22	for	for	ADP
taxlaw-2812	400	23	legal	legal	ADJ
taxlaw-2812	400	24	services	service	NOUN
taxlaw-2812	400	25	and	and	CCONJ
taxlaw-2812	400	26	pro	pro	X
taxlaw-2812	400	27	bono	bono	X
taxlaw-2812	400	28	lawyers	lawyer	NOUN
taxlaw-2812	400	29	to	to	PART
taxlaw-2812	400	30	offer	offer	VERB
taxlaw-2812	400	31	tax	tax	NOUN
taxlaw-2812	400	32	-	-	PUNCT
taxlaw-2812	400	33	related	relate	VERB
taxlaw-2812	400	34	advocacy	advocacy	NOUN
taxlaw-2812	400	35	.	.	PUNCT
taxlaw-2812	401	1	but	but	CCONJ
taxlaw-2812	401	2	now	now	ADV
taxlaw-2812	401	3	,	,	PUNCT
taxlaw-2812	401	4	as	as	SCONJ
taxlaw-2812	401	5	the	the	DET
taxlaw-2812	401	6	eitc	eitc	NOUN
taxlaw-2812	401	7	has	have	AUX
taxlaw-2812	401	8	developed	develop	VERB
taxlaw-2812	401	9	into	into	ADP
taxlaw-2812	401	10	the	the	DET
taxlaw-2812	401	11	country	country	NOUN
taxlaw-2812	401	12	’s	’s	PART
taxlaw-2812	401	13	largest	large	ADJ
taxlaw-2812	401	14	vehicle	vehicle	NOUN
taxlaw-2812	401	15	for	for	ADP
taxlaw-2812	401	16	delivering	deliver	VERB
taxlaw-2812	401	17	welfare	welfare	NOUN
taxlaw-2812	401	18	benefits	benefit	NOUN
taxlaw-2812	401	19	,	,	PUNCT
taxlaw-2812	401	20	it	it	PRON
taxlaw-2812	401	21	99	99	NUM
taxlaw-2812	401	22	see	see	VERB
taxlaw-2812	401	23	camp	camp	NOUN
taxlaw-2812	401	24	,	,	PUNCT
taxlaw-2812	401	25	supra	supra	PROPN
taxlaw-2812	401	26	note	note	NOUN
taxlaw-2812	401	27	5	5	NUM
taxlaw-2812	401	28	,	,	PUNCT
taxlaw-2812	401	29	at	at	ADP
taxlaw-2812	401	30	89	89	NUM
taxlaw-2812	401	31	.	.	NOUN
taxlaw-2812	401	32	100	100	NUM
taxlaw-2812	401	33	see	see	VERB
taxlaw-2812	401	34	barbara	barbara	PROPN
taxlaw-2812	401	35	bezdek	bezdek	PROPN
taxlaw-2812	401	36	,	,	PUNCT
taxlaw-2812	401	37	silence	silence	NOUN
taxlaw-2812	401	38	in	in	ADP
taxlaw-2812	401	39	the	the	DET
taxlaw-2812	401	40	court	court	NOUN
taxlaw-2812	401	41	:	:	PUNCT
taxlaw-2812	401	42	participation	participation	NOUN
taxlaw-2812	401	43	and	and	CCONJ
taxlaw-2812	401	44	subordination	subordination	NOUN
taxlaw-2812	401	45	of	of	ADP
taxlaw-2812	401	46	poor	poor	ADJ
taxlaw-2812	401	47	tenants	tenant	NOUN
taxlaw-2812	401	48	’	’	PART
taxlaw-2812	401	49	voices	voice	NOUN
taxlaw-2812	401	50	in	in	ADP
taxlaw-2812	401	51	legal	legal	ADJ
taxlaw-2812	401	52	process	process	NOUN
taxlaw-2812	401	53	,	,	PUNCT
taxlaw-2812	401	54	20	20	NUM
taxlaw-2812	401	55	hofstra	hofstra	PROPN
taxlaw-2812	401	56	l.	l.	PROPN
taxlaw-2812	401	57	rev	rev	PROPN
taxlaw-2812	401	58	.	.	PROPN
taxlaw-2812	401	59	533	533	NUM
taxlaw-2812	401	60	,	,	PUNCT
taxlaw-2812	401	61	588	588	NUM
taxlaw-2812	401	62	(	(	PUNCT
taxlaw-2812	401	63	1992	1992	NUM
taxlaw-2812	401	64	)	)	PUNCT
taxlaw-2812	401	65	.	.	PUNCT
taxlaw-2812	402	1	101	101	NUM
taxlaw-2812	402	2	lucie	lucie	PROPN
taxlaw-2812	402	3	e.	e.	PROPN
taxlaw-2812	402	4	white	white	PROPN
taxlaw-2812	402	5	,	,	PUNCT
taxlaw-2812	402	6	mobilization	mobilization	NOUN
taxlaw-2812	402	7	on	on	ADP
taxlaw-2812	402	8	the	the	DET
taxlaw-2812	402	9	margins	margin	NOUN
taxlaw-2812	402	10	of	of	ADP
taxlaw-2812	402	11	the	the	DET
taxlaw-2812	402	12	lawsuit	lawsuit	NOUN
taxlaw-2812	402	13	:	:	PUNCT
taxlaw-2812	402	14	making	make	VERB
taxlaw-2812	402	15	space	space	NOUN
taxlaw-2812	402	16	for	for	SCONJ
taxlaw-2812	402	17	clients	client	NOUN
taxlaw-2812	402	18	to	to	PART
taxlaw-2812	402	19	speak	speak	VERB
taxlaw-2812	402	20	,	,	PUNCT
taxlaw-2812	402	21	16	16	NUM
taxlaw-2812	402	22	n.y.u	n.y.u	NOUN
taxlaw-2812	402	23	.	.	PUNCT
taxlaw-2812	402	24	rev	rev	PROPN
taxlaw-2812	402	25	.	.	PROPN
taxlaw-2812	402	26	l.	l.	PROPN
taxlaw-2812	402	27	&	&	CCONJ
taxlaw-2812	402	28	soc	soc	PROPN
taxlaw-2812	402	29	.	.	PUNCT
taxlaw-2812	403	1	change	change	NOUN
taxlaw-2812	403	2	535	535	NUM
taxlaw-2812	403	3	,	,	PUNCT
taxlaw-2812	403	4	543	543	NUM
taxlaw-2812	403	5	(	(	PUNCT
taxlaw-2812	403	6	1987	1987	NUM
taxlaw-2812	403	7	)	)	PUNCT
taxlaw-2812	403	8	.	.	PUNCT
taxlaw-2812	404	1	102	102	NUM
taxlaw-2812	405	1	i	i	PRON
taxlaw-2812	405	2	d.	d.	NOUN
taxlaw-2812	405	3	at	at	ADP
taxlaw-2812	405	4	542	542	NUM
taxlaw-2812	405	5	-	-	SYM
taxlaw-2812	405	6	43	43	NUM
taxlaw-2812	405	7	(	(	PUNCT
taxlaw-2812	405	8	footnotes	footnote	NOUN
taxlaw-2812	405	9	omitted	omit	VERB
taxlaw-2812	405	10	)	)	PUNCT
taxlaw-2812	405	11	.	.	PUNCT
taxlaw-2812	406	1	103	103	NUM
taxlaw-2812	406	2	see	see	VERB
taxlaw-2812	406	3	diaz	diaz	PROPN
taxlaw-2812	406	4	v.	v.	ADP
taxlaw-2812	406	5	comm’r	comm’r	PROPN
taxlaw-2812	406	6	,	,	PUNCT
taxlaw-2812	406	7	87	87	NUM
taxlaw-2812	406	8	t.c.m	t.c.m	NOUN
taxlaw-2812	406	9	.	.	PUNCT
taxlaw-2812	407	1	(	(	PUNCT
taxlaw-2812	407	2	cch	cch	NOUN
taxlaw-2812	407	3	)	)	PUNCT
taxlaw-2812	407	4	1420	1420	NUM
taxlaw-2812	407	5	(	(	PUNCT
taxlaw-2812	407	6	2004	2004	NUM
taxlaw-2812	407	7	)	)	PUNCT
taxlaw-2812	407	8	.	.	PUNCT
taxlaw-2812	408	1	104	104	NUM
taxlaw-2812	408	2	see	see	VERB
taxlaw-2812	408	3	baker	baker	PROPN
taxlaw-2812	408	4	v.	v.	PROPN
taxlaw-2812	408	5	comm’r	comm’r	PROPN
taxlaw-2812	408	6	,	,	PUNCT
taxlaw-2812	408	7	91	91	NUM
taxlaw-2812	408	8	t.c.m	t.c.m	NOUN
taxlaw-2812	408	9	.	.	PUNCT
taxlaw-2812	409	1	(	(	PUNCT
taxlaw-2812	409	2	cch	cch	PROPN
taxlaw-2812	409	3	)	)	PUNCT
taxlaw-2812	409	4	949	949	NUM
taxlaw-2812	409	5	(	(	PUNCT
taxlaw-2812	409	6	2006	2006	NUM
taxlaw-2812	409	7	)	)	PUNCT
taxlaw-2812	409	8	.	.	PUNCT
taxlaw-2812	410	1	105	105	NUM
taxlaw-2812	410	2	see	see	VERB
taxlaw-2812	410	3	spragens	spragen	NOUN
taxlaw-2812	410	4	&	&	CCONJ
taxlaw-2812	410	5	olson	olson	PROPN
taxlaw-2812	410	6	,	,	PUNCT
taxlaw-2812	410	7	supra	supra	PROPN
taxlaw-2812	410	8	note	note	NOUN
taxlaw-2812	410	9	48	48	NUM
taxlaw-2812	410	10	,	,	PUNCT
taxlaw-2812	410	11	at	at	ADP
taxlaw-2812	410	12	1525	1525	NUM
taxlaw-2812	410	13	.	.	PUNCT
taxlaw-2812	411	1	192	192	NUM
taxlaw-2812	411	2	columbia	columbia	PROPN
taxlaw-2812	411	3	journal	journal	NOUN
taxlaw-2812	411	4	of	of	ADP
taxlaw-2812	411	5	tax	tax	NOUN
taxlaw-2812	411	6	law	law	NOUN
taxlaw-2812	411	7	[	[	X
taxlaw-2812	411	8	vol.3:177	vol.3:177	PROPN
taxlaw-2812	411	9	has	have	AUX
taxlaw-2812	411	10	radically	radically	ADV
taxlaw-2812	411	11	reshaped	reshape	VERB
taxlaw-2812	411	12	the	the	DET
taxlaw-2812	411	13	legal	legal	ADJ
taxlaw-2812	411	14	challenges	challenge	NOUN
taxlaw-2812	411	15	confronting	confront	VERB
taxlaw-2812	411	16	poor	poor	ADJ
taxlaw-2812	411	17	americans	american	NOUN
taxlaw-2812	411	18	and	and	CCONJ
taxlaw-2812	411	19	created	create	VERB
taxlaw-2812	411	20	a	a	DET
taxlaw-2812	411	21	need	need	NOUN
taxlaw-2812	411	22	for	for	ADP
taxlaw-2812	411	23	tax	tax	NOUN
taxlaw-2812	411	24	representation	representation	NOUN
taxlaw-2812	411	25	for	for	ADP
taxlaw-2812	411	26	low	low	ADJ
taxlaw-2812	411	27	-	-	PUNCT
taxlaw-2812	411	28	income	income	NOUN
taxlaw-2812	411	29	taxpayers	taxpayer	NOUN
taxlaw-2812	411	30	.	.	PUNCT
taxlaw-2812	412	1	this	this	DET
taxlaw-2812	412	2	need	need	NOUN
taxlaw-2812	412	3	has	have	AUX
taxlaw-2812	412	4	been	be	AUX
taxlaw-2812	412	5	hard	hard	ADJ
taxlaw-2812	412	6	to	to	PART
taxlaw-2812	412	7	meet	meet	VERB
taxlaw-2812	412	8	for	for	ADP
taxlaw-2812	412	9	several	several	ADJ
taxlaw-2812	412	10	reasons	reason	NOUN
taxlaw-2812	412	11	.	.	PUNCT
taxlaw-2812	413	1	first	first	ADV
taxlaw-2812	413	2	,	,	PUNCT
taxlaw-2812	413	3	tax	tax	NOUN
taxlaw-2812	413	4	law	law	NOUN
taxlaw-2812	413	5	is	be	AUX
taxlaw-2812	413	6	widely	widely	ADV
taxlaw-2812	413	7	perceived	perceive	VERB
taxlaw-2812	413	8	as	as	ADP
taxlaw-2812	413	9	a	a	DET
taxlaw-2812	413	10	complex	complex	ADJ
taxlaw-2812	413	11	,	,	PUNCT
taxlaw-2812	413	12	isolated	isolated	ADJ
taxlaw-2812	413	13	discipline	discipline	NOUN
taxlaw-2812	413	14	that	that	PRON
taxlaw-2812	413	15	demands	demand	VERB
taxlaw-2812	413	16	considerable	considerable	ADJ
taxlaw-2812	413	17	specialization	specialization	NOUN
taxlaw-2812	413	18	.	.	PUNCT
taxlaw-2812	414	1	106	106	NUM
taxlaw-2812	414	2	given	give	VERB
taxlaw-2812	414	3	the	the	DET
taxlaw-2812	414	4	resource	resource	NOUN
taxlaw-2812	414	5	constraints	constraint	NOUN
taxlaw-2812	414	6	on	on	ADP
taxlaw-2812	414	7	many	many	ADJ
taxlaw-2812	414	8	legal	legal	ADJ
taxlaw-2812	414	9	services	service	NOUN
taxlaw-2812	414	10	organizations	organization	NOUN
taxlaw-2812	414	11	,	,	PUNCT
taxlaw-2812	414	12	it	it	PRON
taxlaw-2812	414	13	may	may	AUX
taxlaw-2812	414	14	be	be	AUX
taxlaw-2812	414	15	difficult	difficult	ADJ
taxlaw-2812	414	16	to	to	PART
taxlaw-2812	414	17	hire	hire	VERB
taxlaw-2812	414	18	personnel	personnel	NOUN
taxlaw-2812	414	19	with	with	ADP
taxlaw-2812	414	20	such	such	ADJ
taxlaw-2812	414	21	expertise	expertise	NOUN
taxlaw-2812	414	22	(	(	PUNCT
taxlaw-2812	414	23	or	or	CCONJ
taxlaw-2812	414	24	even	even	ADV
taxlaw-2812	414	25	to	to	PART
taxlaw-2812	414	26	justify	justify	VERB
taxlaw-2812	414	27	doing	do	VERB
taxlaw-2812	414	28	so	so	ADV
taxlaw-2812	414	29	,	,	PUNCT
taxlaw-2812	414	30	given	give	VERB
taxlaw-2812	414	31	that	that	SCONJ
taxlaw-2812	414	32	the	the	DET
taxlaw-2812	414	33	salary	salary	NOUN
taxlaw-2812	414	34	could	could	AUX
taxlaw-2812	414	35	go	go	VERB
taxlaw-2812	414	36	toward	toward	ADP
taxlaw-2812	414	37	a	a	DET
taxlaw-2812	414	38	generalist	generalist	NOUN
taxlaw-2812	414	39	who	who	PRON
taxlaw-2812	414	40	could	could	AUX
taxlaw-2812	414	41	handle	handle	VERB
taxlaw-2812	414	42	a	a	DET
taxlaw-2812	414	43	broader	broad	ADJ
taxlaw-2812	414	44	range	range	NOUN
taxlaw-2812	414	45	of	of	ADP
taxlaw-2812	414	46	client	client	NOUN
taxlaw-2812	414	47	matters	matter	NOUN
taxlaw-2812	414	48	)	)	PUNCT
taxlaw-2812	414	49	.	.	PUNCT
taxlaw-2812	415	1	107	107	NUM
taxlaw-2812	415	2	also	also	ADV
taxlaw-2812	415	3	,	,	PUNCT
taxlaw-2812	415	4	the	the	DET
taxlaw-2812	415	5	tax	tax	NOUN
taxlaw-2812	415	6	bar	bar	NOUN
taxlaw-2812	415	7	—	—	PUNCT
taxlaw-2812	415	8	which	which	PRON
taxlaw-2812	415	9	practices	practice	VERB
taxlaw-2812	415	10	in	in	ADP
taxlaw-2812	415	11	a	a	DET
taxlaw-2812	415	12	realm	realm	NOUN
taxlaw-2812	415	13	traditionally	traditionally	ADV
taxlaw-2812	415	14	viewed	view	VERB
taxlaw-2812	415	15	as	as	ADP
taxlaw-2812	415	16	“	"	PUNCT
taxlaw-2812	415	17	rich	rich	ADJ
taxlaw-2812	415	18	people	people	NOUN
taxlaw-2812	415	19	’s	’s	PART
taxlaw-2812	415	20	law”—has	law”—has	NOUN
taxlaw-2812	415	21	generally	generally	ADV
taxlaw-2812	415	22	not	not	PART
taxlaw-2812	415	23	emphasized	emphasize	VERB
taxlaw-2812	415	24	low	low	ADJ
taxlaw-2812	415	25	-	-	PUNCT
taxlaw-2812	415	26	income	income	NOUN
taxlaw-2812	415	27	issues	issue	NOUN
taxlaw-2812	415	28	or	or	CCONJ
taxlaw-2812	415	29	focused	focus	VERB
taxlaw-2812	415	30	on	on	ADP
taxlaw-2812	415	31	pro	pro	X
taxlaw-2812	415	32	bono	bono	X
taxlaw-2812	415	33	services	service	NOUN
taxlaw-2812	415	34	in	in	ADP
taxlaw-2812	415	35	a	a	DET
taxlaw-2812	415	36	systematic	systematic	ADJ
taxlaw-2812	415	37	way	way	NOUN
taxlaw-2812	415	38	.	.	PUNCT
taxlaw-2812	416	1	108	108	NUM
taxlaw-2812	416	2	largely	largely	ADV
taxlaw-2812	416	3	because	because	SCONJ
taxlaw-2812	416	4	the	the	DET
taxlaw-2812	416	5	eitc	eitc	PROPN
taxlaw-2812	416	6	’s	’s	PART
taxlaw-2812	416	7	complexity	complexity	NOUN
taxlaw-2812	416	8	makes	make	VERB
taxlaw-2812	416	9	it	it	PRON
taxlaw-2812	416	10	so	so	ADV
taxlaw-2812	416	11	difficult	difficult	ADJ
taxlaw-2812	416	12	for	for	SCONJ
taxlaw-2812	416	13	claimants	claimant	NOUN
taxlaw-2812	416	14	to	to	PART
taxlaw-2812	416	15	manage	manage	VERB
taxlaw-2812	416	16	the	the	DET
taxlaw-2812	416	17	audit	audit	NOUN
taxlaw-2812	416	18	process	process	NOUN
taxlaw-2812	416	19	themselves	themselves	PRON
taxlaw-2812	416	20	,	,	PUNCT
taxlaw-2812	416	21	the	the	DET
taxlaw-2812	416	22	availability	availability	NOUN
taxlaw-2812	416	23	and	and	CCONJ
taxlaw-2812	416	24	quality	quality	NOUN
taxlaw-2812	416	25	of	of	ADP
taxlaw-2812	416	26	representation	representation	NOUN
taxlaw-2812	416	27	are	be	AUX
taxlaw-2812	416	28	often	often	ADV
taxlaw-2812	416	29	crucial	crucial	ADJ
taxlaw-2812	416	30	factors	factor	NOUN
taxlaw-2812	416	31	in	in	ADP
taxlaw-2812	416	32	determining	determine	VERB
taxlaw-2812	416	33	the	the	DET
taxlaw-2812	416	34	outcome	outcome	NOUN
taxlaw-2812	416	35	of	of	ADP
taxlaw-2812	416	36	an	an	DET
taxlaw-2812	416	37	audit	audit	NOUN
taxlaw-2812	416	38	.	.	PUNCT
taxlaw-2812	417	1	in	in	ADP
taxlaw-2812	417	2	2004	2004	NUM
taxlaw-2812	417	3	,	,	PUNCT
taxlaw-2812	417	4	low	low	ADJ
taxlaw-2812	417	5	-	-	PUNCT
taxlaw-2812	417	6	income	income	NOUN
taxlaw-2812	417	7	taxpayers	taxpayer	NOUN
taxlaw-2812	417	8	with	with	ADP
taxlaw-2812	417	9	representation	representation	NOUN
taxlaw-2812	417	10	were	be	AUX
taxlaw-2812	417	11	twice	twice	ADV
taxlaw-2812	417	12	as	as	ADV
taxlaw-2812	417	13	likely	likely	ADJ
taxlaw-2812	417	14	as	as	SCONJ
taxlaw-2812	417	15	their	their	PRON
taxlaw-2812	417	16	non	non	ADJ
taxlaw-2812	417	17	-	-	ADJ
taxlaw-2812	417	18	represented	represent	VERB
taxlaw-2812	417	19	counterparts	counterpart	NOUN
taxlaw-2812	417	20	to	to	PART
taxlaw-2812	417	21	emerge	emerge	VERB
taxlaw-2812	417	22	from	from	ADP
taxlaw-2812	417	23	an	an	DET
taxlaw-2812	417	24	irs	irs	PROPN
taxlaw-2812	417	25	audit	audit	NOUN
taxlaw-2812	417	26	with	with	ADP
taxlaw-2812	417	27	no	no	DET
taxlaw-2812	417	28	change	change	NOUN
taxlaw-2812	417	29	in	in	ADP
taxlaw-2812	417	30	their	their	PRON
taxlaw-2812	417	31	claimed	claim	VERB
taxlaw-2812	417	32	eitc	eitc	NOUN
taxlaw-2812	417	33	,	,	PUNCT
taxlaw-2812	417	34	at	at	ADP
taxlaw-2812	417	35	rates	rate	NOUN
taxlaw-2812	417	36	of	of	ADP
taxlaw-2812	417	37	41.5	41.5	NUM
taxlaw-2812	417	38	%	%	NOUN
taxlaw-2812	417	39	and	and	CCONJ
taxlaw-2812	417	40	23.1	23.1	NUM
taxlaw-2812	417	41	%	%	NOUN
taxlaw-2812	417	42	,	,	PUNCT
taxlaw-2812	417	43	respectively	respectively	ADV
taxlaw-2812	417	44	.	.	PUNCT
taxlaw-2812	418	1	109	109	NUM
taxlaw-2812	418	2	those	those	PRON
taxlaw-2812	418	3	with	with	ADP
taxlaw-2812	418	4	representation	representation	NOUN
taxlaw-2812	418	5	,	,	PUNCT
taxlaw-2812	418	6	moreover	moreover	ADV
taxlaw-2812	418	7	,	,	PUNCT
taxlaw-2812	418	8	retained	retain	VERB
taxlaw-2812	418	9	44.8	44.8	NUM
taxlaw-2812	418	10	%	%	NOUN
taxlaw-2812	418	11	of	of	ADP
taxlaw-2812	418	12	the	the	DET
taxlaw-2812	418	13	eitc	eitc	NOUN
taxlaw-2812	418	14	on	on	ADP
taxlaw-2812	418	15	average	average	ADJ
taxlaw-2812	418	16	,	,	PUNCT
taxlaw-2812	418	17	as	as	SCONJ
taxlaw-2812	418	18	opposed	oppose	VERB
taxlaw-2812	418	19	to	to	ADP
taxlaw-2812	418	20	only	only	ADV
taxlaw-2812	418	21	25.3	25.3	NUM
taxlaw-2812	418	22	%	%	NOUN
taxlaw-2812	418	23	for	for	ADP
taxlaw-2812	418	24	unrepresented	unrepresented	ADJ
taxlaw-2812	418	25	taxpayers	taxpayer	NOUN
taxlaw-2812	418	26	.	.	PUNCT
taxlaw-2812	419	1	110	110	NUM
taxlaw-2812	419	2	the	the	DET
taxlaw-2812	419	3	type	type	NOUN
taxlaw-2812	419	4	of	of	ADP
taxlaw-2812	419	5	representation	representation	NOUN
taxlaw-2812	419	6	also	also	ADV
taxlaw-2812	419	7	matters	matter	VERB
taxlaw-2812	419	8	.	.	PUNCT
taxlaw-2812	420	1	for	for	ADP
taxlaw-2812	420	2	instance	instance	NOUN
taxlaw-2812	420	3	in	in	ADP
taxlaw-2812	420	4	2004	2004	NUM
taxlaw-2812	420	5	,	,	PUNCT
taxlaw-2812	420	6	claimants	claimant	NOUN
taxlaw-2812	420	7	represented	represent	VERB
taxlaw-2812	420	8	by	by	ADP
taxlaw-2812	420	9	an	an	DET
taxlaw-2812	420	10	attorney	attorney	NOUN
taxlaw-2812	420	11	or	or	CCONJ
taxlaw-2812	420	12	cpa	cpa	PROPN
taxlaw-2812	420	13	retained	retain	VERB
taxlaw-2812	420	14	their	their	PRON
taxlaw-2812	420	15	eitc	eitc	NOUN
taxlaw-2812	420	16	amount	amount	NOUN
taxlaw-2812	420	17	in	in	ADP
taxlaw-2812	420	18	full	full	ADJ
taxlaw-2812	420	19	45.8	45.8	NUM
taxlaw-2812	420	20	%	%	NOUN
taxlaw-2812	420	21	of	of	ADP
taxlaw-2812	420	22	the	the	DET
taxlaw-2812	420	23	time	time	NOUN
taxlaw-2812	420	24	,	,	PUNCT
taxlaw-2812	420	25	while	while	SCONJ
taxlaw-2812	420	26	being	be	AUX
taxlaw-2812	420	27	disallowed	disallow	VERB
taxlaw-2812	420	28	their	their	PRON
taxlaw-2812	420	29	entire	entire	ADJ
taxlaw-2812	420	30	amount	amount	NOUN
taxlaw-2812	420	31	at	at	ADP
taxlaw-2812	420	32	a	a	DET
taxlaw-2812	420	33	rate	rate	NOUN
taxlaw-2812	420	34	of	of	ADP
taxlaw-2812	420	35	48.5	48.5	NUM
taxlaw-2812	420	36	%	%	NOUN
taxlaw-2812	420	37	.	.	PUNCT
taxlaw-2812	421	1	111	111	NUM
taxlaw-2812	422	1	this	this	PRON
taxlaw-2812	422	2	stands	stand	VERB
taxlaw-2812	422	3	in	in	ADP
taxlaw-2812	422	4	contrast	contrast	NOUN
taxlaw-2812	422	5	to	to	ADP
taxlaw-2812	422	6	claimants	claimant	NOUN
taxlaw-2812	422	7	represented	represent	VERB
taxlaw-2812	422	8	by	by	ADP
taxlaw-2812	422	9	actuaries	actuary	NOUN
taxlaw-2812	422	10	,	,	PUNCT
taxlaw-2812	422	11	law	law	NOUN
taxlaw-2812	422	12	and	and	CCONJ
taxlaw-2812	422	13	accounting	accounting	NOUN
taxlaw-2812	422	14	students	student	NOUN
taxlaw-2812	422	15	,	,	PUNCT
taxlaw-2812	422	16	family	family	NOUN
taxlaw-2812	422	17	members	member	NOUN
taxlaw-2812	422	18	,	,	PUNCT
taxlaw-2812	422	19	and	and	CCONJ
taxlaw-2812	422	20	employees	employee	NOUN
taxlaw-2812	422	21	of	of	ADP
taxlaw-2812	422	22	the	the	DET
taxlaw-2812	422	23	claimant	claimant	NOUN
taxlaw-2812	422	24	’s	’s	PART
taxlaw-2812	422	25	organization	organization	NOUN
taxlaw-2812	422	26	,	,	PUNCT
taxlaw-2812	422	27	who	who	PRON
taxlaw-2812	422	28	retained	retain	VERB
taxlaw-2812	422	29	their	their	PRON
taxlaw-2812	422	30	full	full	ADJ
taxlaw-2812	422	31	eitc	eitc	NOUN
taxlaw-2812	422	32	entitlement	entitlement	NOUN
taxlaw-2812	422	33	in	in	ADP
taxlaw-2812	422	34	just	just	ADV
taxlaw-2812	422	35	35.4	35.4	NUM
taxlaw-2812	422	36	%	%	NOUN
taxlaw-2812	422	37	of	of	ADP
taxlaw-2812	422	38	cases	case	NOUN
taxlaw-2812	422	39	and	and	CCONJ
taxlaw-2812	422	40	lost	lose	VERB
taxlaw-2812	422	41	the	the	DET
taxlaw-2812	422	42	entire	entire	ADJ
taxlaw-2812	422	43	benefit	benefit	NOUN
taxlaw-2812	422	44	59.1	59.1	NUM
taxlaw-2812	422	45	%	%	NOUN
taxlaw-2812	422	46	of	of	ADP
taxlaw-2812	422	47	the	the	DET
taxlaw-2812	422	48	time	time	NOUN
taxlaw-2812	422	49	.	.	PUNCT
taxlaw-2812	423	1	112	112	NUM
taxlaw-2812	423	2	while	while	SCONJ
taxlaw-2812	423	3	these	these	DET
taxlaw-2812	423	4	statistics	statistic	NOUN
taxlaw-2812	423	5	show	show	VERB
taxlaw-2812	423	6	,	,	PUNCT
taxlaw-2812	423	7	perhaps	perhaps	ADV
taxlaw-2812	423	8	unsurprisingly	unsurprisingly	ADV
taxlaw-2812	423	9	,	,	PUNCT
taxlaw-2812	423	10	that	that	PRON
taxlaw-2812	423	11	advocates	advocate	VERB
taxlaw-2812	423	12	with	with	ADP
taxlaw-2812	423	13	more	more	ADV
taxlaw-2812	423	14	relevant	relevant	ADJ
taxlaw-2812	423	15	and	and	CCONJ
taxlaw-2812	423	16	advanced	advanced	ADJ
taxlaw-2812	423	17	training	training	NOUN
taxlaw-2812	423	18	have	have	VERB
taxlaw-2812	423	19	more	more	ADJ
taxlaw-2812	423	20	success	success	NOUN
taxlaw-2812	423	21	in	in	ADP
taxlaw-2812	423	22	representing	represent	VERB
taxlaw-2812	423	23	eitc	eitc	ADJ
taxlaw-2812	423	24	claimants	claimant	NOUN
taxlaw-2812	423	25	,	,	PUNCT
taxlaw-2812	423	26	the	the	DET
taxlaw-2812	423	27	more	more	ADV
taxlaw-2812	423	28	important	important	ADJ
taxlaw-2812	423	29	question	question	NOUN
taxlaw-2812	423	30	at	at	ADP
taxlaw-2812	423	31	present	present	NOUN
taxlaw-2812	423	32	is	be	AUX
taxlaw-2812	423	33	whether	whether	SCONJ
taxlaw-2812	423	34	eitc	eitc	ADJ
taxlaw-2812	423	35	claimants	claimant	NOUN
taxlaw-2812	423	36	are	be	AUX
taxlaw-2812	423	37	at	at	ADP
taxlaw-2812	423	38	least	least	ADJ
taxlaw-2812	423	39	receiving	receive	VERB
taxlaw-2812	423	40	some	some	DET
taxlaw-2812	423	41	sort	sort	NOUN
taxlaw-2812	423	42	of	of	ADP
taxlaw-2812	423	43	representation	representation	NOUN
taxlaw-2812	423	44	.	.	PUNCT
taxlaw-2812	424	1	this	this	PRON
taxlaw-2812	424	2	is	be	AUX
taxlaw-2812	424	3	because	because	SCONJ
taxlaw-2812	424	4	the	the	DET
taxlaw-2812	424	5	vast	vast	ADJ
taxlaw-2812	424	6	majority	majority	NOUN
taxlaw-2812	424	7	of	of	ADP
taxlaw-2812	424	8	claimants	claimant	NOUN
taxlaw-2812	424	9	(	(	PUNCT
taxlaw-2812	424	10	98.2	98.2	NUM
taxlaw-2812	424	11	%	%	NOUN
taxlaw-2812	424	12	)	)	PUNCT
taxlaw-2812	424	13	still	still	ADV
taxlaw-2812	424	14	do	do	AUX
taxlaw-2812	424	15	not	not	PART
taxlaw-2812	424	16	have	have	VERB
taxlaw-2812	424	17	any	any	DET
taxlaw-2812	424	18	representation	representation	NOUN
taxlaw-2812	424	19	during	during	ADP
taxlaw-2812	424	20	an	an	DET
taxlaw-2812	424	21	irs	irs	PROPN
taxlaw-2812	424	22	audit	audit	NOUN
taxlaw-2812	424	23	,	,	PUNCT
taxlaw-2812	424	24	and	and	CCONJ
taxlaw-2812	424	25	,	,	PUNCT
taxlaw-2812	424	26	as	as	SCONJ
taxlaw-2812	424	27	noted	note	VERB
taxlaw-2812	424	28	above	above	ADV
taxlaw-2812	424	29	,	,	PUNCT
taxlaw-2812	424	30	the	the	DET
taxlaw-2812	424	31	outcome	outcome	NOUN
taxlaw-2812	424	32	differential	differential	NOUN
taxlaw-2812	424	33	is	be	AUX
taxlaw-2812	424	34	much	much	ADV
taxlaw-2812	424	35	greater	great	ADJ
taxlaw-2812	424	36	between	between	ADP
taxlaw-2812	424	37	represented	represent	VERB
taxlaw-2812	424	38	and	and	CCONJ
taxlaw-2812	424	39	non	non	ADJ
taxlaw-2812	424	40	-	-	ADJ
taxlaw-2812	424	41	represented	represented	ADJ
taxlaw-2812	424	42	taxpayers	taxpayer	NOUN
taxlaw-2812	424	43	than	than	SCONJ
taxlaw-2812	424	44	it	it	PRON
taxlaw-2812	424	45	is	be	AUX
taxlaw-2812	424	46	among	among	ADP
taxlaw-2812	424	47	types	type	NOUN
taxlaw-2812	424	48	of	of	ADP
taxlaw-2812	424	49	represented	represent	VERB
taxlaw-2812	424	50	taxpayers	taxpayer	NOUN
taxlaw-2812	424	51	.	.	PUNCT
taxlaw-2812	425	1	113	113	NUM
taxlaw-2812	425	2	additionally	additionally	ADV
taxlaw-2812	425	3	,	,	PUNCT
taxlaw-2812	425	4	the	the	DET
taxlaw-2812	425	5	largely	largely	ADV
taxlaw-2812	425	6	all	all	PRON
taxlaw-2812	425	7	-	-	PUNCT
taxlaw-2812	425	8	or	or	CCONJ
taxlaw-2812	425	9	-	-	PUNCT
taxlaw-2812	425	10	nothing	nothing	PRON
taxlaw-2812	425	11	nature	nature	NOUN
taxlaw-2812	425	12	of	of	ADP
taxlaw-2812	425	13	an	an	DET
taxlaw-2812	425	14	eitc	eitc	ADJ
taxlaw-2812	425	15	audit	audit	NOUN
taxlaw-2812	425	16	heightens	heighten	VERB
taxlaw-2812	425	17	the	the	DET
taxlaw-2812	425	18	stakes	stake	NOUN
taxlaw-2812	425	19	of	of	ADP
taxlaw-2812	425	20	having	have	VERB
taxlaw-2812	425	21	representation	representation	NOUN
taxlaw-2812	425	22	:	:	PUNCT
taxlaw-2812	425	23	only	only	ADV
taxlaw-2812	425	24	around	around	ADV
taxlaw-2812	425	25	five	five	NUM
taxlaw-2812	425	26	percent	percent	NOUN
taxlaw-2812	425	27	106	106	NUM
taxlaw-2812	425	28	see	see	NOUN
taxlaw-2812	425	29	book	book	NOUN
taxlaw-2812	425	30	,	,	PUNCT
taxlaw-2812	425	31	supra	supra	PROPN
taxlaw-2812	425	32	note	note	NOUN
taxlaw-2812	425	33	4	4	NUM
taxlaw-2812	425	34	,	,	PUNCT
taxlaw-2812	425	35	at	at	ADP
taxlaw-2812	425	36	412	412	NUM
taxlaw-2812	425	37	(	(	PUNCT
taxlaw-2812	425	38	“	"	PUNCT
taxlaw-2812	425	39	lawyers	lawyer	NOUN
taxlaw-2812	425	40	tend	tend	VERB
taxlaw-2812	425	41	to	to	PART
taxlaw-2812	425	42	view	view	VERB
taxlaw-2812	425	43	tax	tax	NOUN
taxlaw-2812	425	44	law	law	NOUN
taxlaw-2812	425	45	as	as	ADP
taxlaw-2812	425	46	an	an	DET
taxlaw-2812	425	47	isolated	isolated	ADJ
taxlaw-2812	425	48	discipline	discipline	NOUN
taxlaw-2812	425	49	,	,	PUNCT
taxlaw-2812	425	50	requiring	require	VERB
taxlaw-2812	425	51	great	great	ADJ
taxlaw-2812	425	52	specialization	specialization	NOUN
taxlaw-2812	425	53	due	due	ADP
taxlaw-2812	425	54	to	to	ADP
taxlaw-2812	425	55	the	the	DET
taxlaw-2812	425	56	area	area	NOUN
taxlaw-2812	425	57	’s	’s	PART
taxlaw-2812	425	58	complexity	complexity	NOUN
taxlaw-2812	425	59	,	,	PUNCT
taxlaw-2812	425	60	both	both	PRON
taxlaw-2812	425	61	substantively	substantively	ADV
taxlaw-2812	425	62	and	and	CCONJ
taxlaw-2812	425	63	procedurally	procedurally	ADV
taxlaw-2812	425	64	.	.	PUNCT
taxlaw-2812	425	65	”	"	PUNCT
taxlaw-2812	425	66	)	)	PUNCT
taxlaw-2812	425	67	.	.	PUNCT
taxlaw-2812	426	1	see	see	VERB
taxlaw-2812	426	2	generally	generally	ADV
taxlaw-2812	426	3	paul	paul	PROPN
taxlaw-2812	426	4	l.	l.	PROPN
taxlaw-2812	426	5	caron	caron	PROPN
taxlaw-2812	426	6	,	,	PUNCT
taxlaw-2812	426	7	tax	tax	NOUN
taxlaw-2812	426	8	myopia	myopia	NOUN
taxlaw-2812	426	9	,	,	PUNCT
taxlaw-2812	426	10	or	or	CCONJ
taxlaw-2812	426	11	mamas	mama	NOUN
taxlaw-2812	426	12	do	do	AUX
taxlaw-2812	426	13	n’t	not	PART
taxlaw-2812	426	14	let	let	VERB
taxlaw-2812	426	15	your	your	PRON
taxlaw-2812	426	16	babies	baby	NOUN
taxlaw-2812	426	17	grow	grow	VERB
taxlaw-2812	426	18	up	up	ADP
taxlaw-2812	426	19	to	to	PART
taxlaw-2812	426	20	be	be	AUX
taxlaw-2812	426	21	tax	tax	NOUN
taxlaw-2812	426	22	lawyers	lawyer	NOUN
taxlaw-2812	426	23	,	,	PUNCT
taxlaw-2812	427	1	13	13	NUM
taxlaw-2812	427	2	va	va	NOUN
taxlaw-2812	427	3	.	.	PUNCT
taxlaw-2812	427	4	tax	tax	PROPN
taxlaw-2812	427	5	.	.	PUNCT
taxlaw-2812	428	1	rev	rev	PROPN
taxlaw-2812	428	2	.	.	PROPN
taxlaw-2812	429	1	517	517	NUM
taxlaw-2812	429	2	(	(	PUNCT
taxlaw-2812	429	3	1994	1994	NUM
taxlaw-2812	429	4	)	)	PUNCT
taxlaw-2812	430	1	(	(	PUNCT
taxlaw-2812	430	2	discussing	discuss	VERB
taxlaw-2812	430	3	the	the	DET
taxlaw-2812	430	4	popular	popular	ADJ
taxlaw-2812	430	5	misconceptions	misconception	NOUN
taxlaw-2812	430	6	of	of	ADP
taxlaw-2812	430	7	tax	tax	NOUN
taxlaw-2812	430	8	law	law	NOUN
taxlaw-2812	430	9	and	and	CCONJ
taxlaw-2812	430	10	tax	tax	NOUN
taxlaw-2812	430	11	attorneys	attorney	NOUN
taxlaw-2812	430	12	)	)	PUNCT
taxlaw-2812	430	13	.	.	PUNCT
taxlaw-2812	431	1	107	107	NUM
taxlaw-2812	431	2	see	see	VERB
taxlaw-2812	431	3	,	,	PUNCT
taxlaw-2812	431	4	e.g.	e.g.	ADV
taxlaw-2812	431	5	,	,	PUNCT
taxlaw-2812	431	6	algodones	algodone	NOUN
taxlaw-2812	431	7	associates	associate	NOUN
taxlaw-2812	431	8	,	,	PUNCT
taxlaw-2812	431	9	the	the	DET
taxlaw-2812	431	10	american	american	PROPN
taxlaw-2812	431	11	bar	bar	PROPN
taxlaw-2812	431	12	association	association	NOUN
taxlaw-2812	431	13	legal	legal	ADJ
taxlaw-2812	431	14	needs	need	NOUN
taxlaw-2812	431	15	study	study	NOUN
taxlaw-2812	431	16	,	,	PUNCT
taxlaw-2812	431	17	http://www.algodonesassociates.com/legal_services/assessing_needs/abalegal.htm	http://www.algodonesassociates.com/legal_services/assessing_needs/abalegal.htm	PROPN
taxlaw-2812	431	18	(	(	PUNCT
taxlaw-2812	431	19	last	last	ADJ
taxlaw-2812	431	20	modified	modify	VERB
taxlaw-2812	431	21	oct	oct	PROPN
taxlaw-2812	431	22	.	.	PROPN
taxlaw-2812	431	23	9	9	NUM
taxlaw-2812	431	24	,	,	PUNCT
taxlaw-2812	431	25	1998	1998	NUM
taxlaw-2812	431	26	)	)	PUNCT
taxlaw-2812	431	27	(	(	PUNCT
taxlaw-2812	431	28	documenting	document	VERB
taxlaw-2812	431	29	the	the	DET
taxlaw-2812	431	30	many	many	ADJ
taxlaw-2812	431	31	legal	legal	ADJ
taxlaw-2812	431	32	needs	need	NOUN
taxlaw-2812	431	33	facing	face	VERB
taxlaw-2812	431	34	america	america	PROPN
taxlaw-2812	431	35	’s	’s	PART
taxlaw-2812	431	36	poor	poor	ADJ
taxlaw-2812	431	37	without	without	ADP
taxlaw-2812	431	38	mentioning	mention	VERB
taxlaw-2812	431	39	tax	tax	NOUN
taxlaw-2812	431	40	issues	issue	NOUN
taxlaw-2812	431	41	either	either	CCONJ
taxlaw-2812	431	42	as	as	ADP
taxlaw-2812	431	43	a	a	DET
taxlaw-2812	431	44	concern	concern	NOUN
taxlaw-2812	431	45	or	or	CCONJ
taxlaw-2812	431	46	a	a	DET
taxlaw-2812	431	47	priority	priority	NOUN
taxlaw-2812	431	48	)	)	PUNCT
taxlaw-2812	431	49	.	.	PUNCT
taxlaw-2812	432	1	108	108	NUM
taxlaw-2812	432	2	see	see	VERB
taxlaw-2812	432	3	book	book	NOUN
taxlaw-2812	432	4	,	,	PUNCT
taxlaw-2812	432	5	supra	supra	PROPN
taxlaw-2812	432	6	note	note	NOUN
taxlaw-2812	432	7	4	4	NUM
taxlaw-2812	432	8	,	,	PUNCT
taxlaw-2812	432	9	at	at	ADP
taxlaw-2812	432	10	412	412	NUM
taxlaw-2812	432	11	(	(	PUNCT
taxlaw-2812	432	12	noting	note	VERB
taxlaw-2812	432	13	that	that	SCONJ
taxlaw-2812	432	14	the	the	DET
taxlaw-2812	432	15	tax	tax	NOUN
taxlaw-2812	432	16	bar	bar	NOUN
taxlaw-2812	432	17	has	have	AUX
taxlaw-2812	432	18	not	not	PART
taxlaw-2812	432	19	been	be	AUX
taxlaw-2812	432	20	broadly	broadly	ADV
taxlaw-2812	432	21	involved	involve	VERB
taxlaw-2812	432	22	in	in	ADP
taxlaw-2812	432	23	providing	provide	VERB
taxlaw-2812	432	24	pro	pro	X
taxlaw-2812	432	25	bono	bono	X
taxlaw-2812	432	26	services	service	NOUN
taxlaw-2812	432	27	)	)	PUNCT
taxlaw-2812	432	28	;	;	PUNCT
taxlaw-2812	432	29	see	see	VERB
taxlaw-2812	432	30	also	also	ADV
taxlaw-2812	432	31	spragens	spragen	NOUN
taxlaw-2812	432	32	&	&	CCONJ
taxlaw-2812	432	33	olson	olson	PROPN
taxlaw-2812	432	34	,	,	PUNCT
taxlaw-2812	432	35	supra	supra	PROPN
taxlaw-2812	432	36	note	note	NOUN
taxlaw-2812	432	37	48	48	NUM
taxlaw-2812	432	38	,	,	PUNCT
taxlaw-2812	432	39	at	at	ADP
taxlaw-2812	432	40	1529	1529	NUM
taxlaw-2812	432	41	.	.	PUNCT
taxlaw-2812	433	1	109	109	NUM
taxlaw-2812	433	2	nat’l	nat’l	NOUN
taxlaw-2812	433	3	taxpayer	taxpayer	NOUN
taxlaw-2812	433	4	advocate	advocate	NOUN
taxlaw-2812	433	5	,	,	PUNCT
taxlaw-2812	433	6	eitc	eitc	NOUN
taxlaw-2812	433	7	examinations	examination	NOUN
taxlaw-2812	433	8	and	and	CCONJ
taxlaw-2812	433	9	the	the	DET
taxlaw-2812	433	10	impact	impact	NOUN
taxlaw-2812	433	11	of	of	ADP
taxlaw-2812	433	12	taxpayer	taxpayer	NOUN
taxlaw-2812	433	13	representation	representation	NOUN
taxlaw-2812	433	14	,	,	PUNCT
taxlaw-2812	433	15	1	1	NUM
taxlaw-2812	433	16	2007	2007	NUM
taxlaw-2812	433	17	ann	ann	PROPN
taxlaw-2812	433	18	.	.	PUNCT
taxlaw-2812	433	19	rep	rep	PROPN
taxlaw-2812	433	20	.	.	PROPN
taxlaw-2812	433	21	to	to	PART
taxlaw-2812	433	22	cong	cong	VERB
taxlaw-2812	433	23	.	.	PUNCT
taxlaw-2812	434	1	222	222	NUM
taxlaw-2812	434	2	,	,	PUNCT
taxlaw-2812	434	3	226	226	NUM
taxlaw-2812	434	4	(	(	PUNCT
taxlaw-2812	434	5	2007	2007	NUM
taxlaw-2812	434	6	)	)	PUNCT
taxlaw-2812	434	7	.	.	PUNCT
taxlaw-2812	435	1	110	110	NUM
taxlaw-2812	435	2	i	i	PRON
taxlaw-2812	435	3	d.	d.	PROPN
taxlaw-2812	435	4	111	111	NUM
taxlaw-2812	435	5	nat’l	nat’l	PROPN
taxlaw-2812	435	6	taxpayer	taxpayer	NOUN
taxlaw-2812	435	7	advocate	advocate	NOUN
taxlaw-2812	435	8	,	,	PUNCT
taxlaw-2812	435	9	supra	supra	PROPN
taxlaw-2812	435	10	note	note	PROPN
taxlaw-2812	435	11	70	70	NUM
taxlaw-2812	435	12	,	,	PUNCT
taxlaw-2812	435	13	at	at	ADP
taxlaw-2812	435	14	94	94	NUM
taxlaw-2812	435	15	,	,	PUNCT
taxlaw-2812	435	16	110	110	NUM
taxlaw-2812	435	17	.	.	X
taxlaw-2812	435	18	112	112	NUM
taxlaw-2812	436	1	i	i	PROPN
taxlaw-2812	436	2	d.	d.	PROPN
taxlaw-2812	436	3	113	113	NUM
taxlaw-2812	437	1	i	i	PRON
taxlaw-2812	437	2	d.	d.	PROPN
taxlaw-2812	437	3	at	at	ADP
taxlaw-2812	437	4	94	94	NUM
taxlaw-2812	437	5	n.1	n.1	NUM
taxlaw-2812	437	6	,	,	PUNCT
taxlaw-2812	437	7	97	97	NUM
taxlaw-2812	437	8	.	.	NOUN
taxlaw-2812	437	9	2012	2012	NUM
taxlaw-2812	437	10	]	]	PUNCT
taxlaw-2812	437	11	the	the	DET
taxlaw-2812	437	12	eitc	eitc	ADJ
taxlaw-2812	437	13	,	,	PUNCT
taxlaw-2812	437	14	low	low	ADJ
taxlaw-2812	437	15	-	-	PUNCT
taxlaw-2812	437	16	income	income	NOUN
taxlaw-2812	437	17	workers	worker	NOUN
taxlaw-2812	437	18	,	,	PUNCT
taxlaw-2812	437	19	&	&	CCONJ
taxlaw-2812	437	20	the	the	DET
taxlaw-2812	437	21	legal	legal	ADJ
taxlaw-2812	437	22	aid	aid	NOUN
taxlaw-2812	437	23	community	community	NOUN
taxlaw-2812	437	24	193	193	NUM
taxlaw-2812	437	25	of	of	ADP
taxlaw-2812	437	26	cases	case	NOUN
taxlaw-2812	437	27	result	result	VERB
taxlaw-2812	437	28	in	in	ADP
taxlaw-2812	437	29	a	a	DET
taxlaw-2812	437	30	reduction	reduction	NOUN
taxlaw-2812	437	31	of	of	ADP
taxlaw-2812	437	32	eitc	eitc	NOUN
taxlaw-2812	437	33	benefits	benefit	NOUN
taxlaw-2812	437	34	,	,	PUNCT
taxlaw-2812	437	35	as	as	SCONJ
taxlaw-2812	437	36	opposed	oppose	VERB
taxlaw-2812	437	37	to	to	ADP
taxlaw-2812	437	38	a	a	DET
taxlaw-2812	437	39	total	total	ADJ
taxlaw-2812	437	40	preservation	preservation	NOUN
taxlaw-2812	437	41	or	or	CCONJ
taxlaw-2812	437	42	denial	denial	NOUN
taxlaw-2812	437	43	.	.	PUNCT
taxlaw-2812	438	1	114	114	NUM
taxlaw-2812	438	2	congress	congress	PROPN
taxlaw-2812	438	3	has	have	AUX
taxlaw-2812	438	4	taken	take	VERB
taxlaw-2812	438	5	some	some	DET
taxlaw-2812	438	6	steps	step	NOUN
taxlaw-2812	438	7	to	to	PART
taxlaw-2812	438	8	fill	fill	VERB
taxlaw-2812	438	9	the	the	DET
taxlaw-2812	438	10	representation	representation	NOUN
taxlaw-2812	438	11	gap	gap	NOUN
taxlaw-2812	438	12	for	for	ADP
taxlaw-2812	438	13	eitc	eitc	NOUN
taxlaw-2812	438	14	claimants	claimant	NOUN
taxlaw-2812	438	15	.	.	PUNCT
taxlaw-2812	439	1	the	the	DET
taxlaw-2812	439	2	irs	irs	PROPN
taxlaw-2812	439	3	restructuring	restructuring	NOUN
taxlaw-2812	439	4	and	and	CCONJ
taxlaw-2812	439	5	reform	reform	NOUN
taxlaw-2812	439	6	act	act	PROPN
taxlaw-2812	439	7	(	(	PUNCT
taxlaw-2812	439	8	“	"	PUNCT
taxlaw-2812	439	9	rra	rra	NOUN
taxlaw-2812	439	10	”	"	PUNCT
taxlaw-2812	439	11	)	)	PUNCT
taxlaw-2812	439	12	of	of	ADP
taxlaw-2812	439	13	1998	1998	NUM
taxlaw-2812	439	14	,	,	PUNCT
taxlaw-2812	439	15	in	in	ADP
taxlaw-2812	439	16	relevant	relevant	ADJ
taxlaw-2812	439	17	part	part	NOUN
taxlaw-2812	439	18	,	,	PUNCT
taxlaw-2812	439	19	established	establish	VERB
taxlaw-2812	439	20	a	a	DET
taxlaw-2812	439	21	$	$	SYM
taxlaw-2812	439	22	6	6	NUM
taxlaw-2812	439	23	million	million	NUM
taxlaw-2812	439	24	program	program	NOUN
taxlaw-2812	439	25	within	within	ADP
taxlaw-2812	439	26	the	the	DET
taxlaw-2812	439	27	irs	irs	PROPN
taxlaw-2812	439	28	that	that	PRON
taxlaw-2812	439	29	provided	provide	VERB
taxlaw-2812	439	30	matching	matching	NOUN
taxlaw-2812	439	31	grants	grant	NOUN
taxlaw-2812	439	32	up	up	ADP
taxlaw-2812	439	33	to	to	PART
taxlaw-2812	439	34	$	$	SYM
taxlaw-2812	439	35	100,000	100,000	NUM
taxlaw-2812	439	36	to	to	ADP
taxlaw-2812	439	37	law	law	NOUN
taxlaw-2812	439	38	and	and	CCONJ
taxlaw-2812	439	39	business	business	NOUN
taxlaw-2812	439	40	school	school	NOUN
taxlaw-2812	439	41	clinics	clinic	NOUN
taxlaw-2812	439	42	and	and	CCONJ
taxlaw-2812	439	43	other	other	ADJ
taxlaw-2812	439	44	501(c)(3	501(c)(3	NOUN
taxlaw-2812	439	45	)	)	PUNCT
taxlaw-2812	439	46	organizations	organization	NOUN
taxlaw-2812	439	47	that	that	PRON
taxlaw-2812	439	48	provide	provide	VERB
taxlaw-2812	439	49	free	free	ADJ
taxlaw-2812	439	50	tax	tax	NOUN
taxlaw-2812	439	51	law	law	NOUN
taxlaw-2812	439	52	assistance	assistance	NOUN
taxlaw-2812	439	53	to	to	ADP
taxlaw-2812	439	54	low	low	ADJ
taxlaw-2812	439	55	-	-	PUNCT
taxlaw-2812	439	56	income	income	NOUN
taxlaw-2812	439	57	taxpayers	taxpayer	NOUN
taxlaw-2812	439	58	.	.	PUNCT
taxlaw-2812	440	1	115	115	NUM
taxlaw-2812	440	2	these	these	DET
taxlaw-2812	440	3	groups	group	NOUN
taxlaw-2812	440	4	,	,	PUNCT
taxlaw-2812	440	5	known	know	VERB
taxlaw-2812	440	6	as	as	ADP
taxlaw-2812	440	7	low	low	ADJ
taxlaw-2812	440	8	-	-	PUNCT
taxlaw-2812	440	9	income	income	NOUN
taxlaw-2812	440	10	taxpayer	taxpayer	NOUN
taxlaw-2812	440	11	clinics	clinic	NOUN
taxlaw-2812	440	12	(	(	PUNCT
taxlaw-2812	440	13	“	"	PUNCT
taxlaw-2812	440	14	litcs	litcs	NOUN
taxlaw-2812	440	15	”	"	PUNCT
taxlaw-2812	440	16	)	)	PUNCT
taxlaw-2812	440	17	,	,	PUNCT
taxlaw-2812	440	18	can	can	AUX
taxlaw-2812	440	19	represent	represent	VERB
taxlaw-2812	440	20	taxpayers	taxpayer	NOUN
taxlaw-2812	440	21	in	in	ADP
taxlaw-2812	440	22	disputes	dispute	NOUN
taxlaw-2812	440	23	with	with	ADP
taxlaw-2812	440	24	the	the	DET
taxlaw-2812	440	25	irs	irs	PROPN
taxlaw-2812	440	26	,	,	PUNCT
taxlaw-2812	440	27	provide	provide	VERB
taxlaw-2812	440	28	outreach	outreach	NOUN
taxlaw-2812	440	29	and	and	CCONJ
taxlaw-2812	440	30	education	education	NOUN
taxlaw-2812	440	31	to	to	ADP
taxlaw-2812	440	32	taxpayers	taxpayer	NOUN
taxlaw-2812	440	33	who	who	PRON
taxlaw-2812	440	34	speak	speak	VERB
taxlaw-2812	440	35	english	english	PROPN
taxlaw-2812	440	36	as	as	ADP
taxlaw-2812	440	37	a	a	DET
taxlaw-2812	440	38	second	second	ADJ
taxlaw-2812	440	39	language	language	NOUN
taxlaw-2812	440	40	(	(	PUNCT
taxlaw-2812	440	41	“	"	PUNCT
taxlaw-2812	440	42	esl	esl	PROPN
taxlaw-2812	440	43	”	"	PUNCT
taxlaw-2812	440	44	)	)	PUNCT
taxlaw-2812	440	45	,	,	PUNCT
taxlaw-2812	440	46	or	or	CCONJ
taxlaw-2812	440	47	both	both	PRON
taxlaw-2812	440	48	.	.	PUNCT
taxlaw-2812	441	1	116	116	NUM
taxlaw-2812	441	2	the	the	DET
taxlaw-2812	441	3	irs	irs	PROPN
taxlaw-2812	441	4	’s	’s	PART
taxlaw-2812	441	5	national	national	PROPN
taxlaw-2812	441	6	taxpayer	taxpayer	PROPN
taxlaw-2812	441	7	advocate	advocate	PROPN
taxlaw-2812	441	8	office	office	NOUN
taxlaw-2812	441	9	has	have	AUX
taxlaw-2812	441	10	administered	administer	VERB
taxlaw-2812	441	11	the	the	DET
taxlaw-2812	441	12	litc	litc	PROPN
taxlaw-2812	441	13	program	program	NOUN
taxlaw-2812	441	14	since	since	SCONJ
taxlaw-2812	441	15	2003	2003	NUM
taxlaw-2812	441	16	.	.	PUNCT
taxlaw-2812	442	1	117	117	NUM
taxlaw-2812	442	2	of	of	ADP
taxlaw-2812	442	3	the	the	DET
taxlaw-2812	442	4	162	162	NUM
taxlaw-2812	442	5	litcs	litcs	NOUN
taxlaw-2812	442	6	operating	operate	VERB
taxlaw-2812	442	7	in	in	ADP
taxlaw-2812	442	8	2009	2009	NUM
taxlaw-2812	442	9	,	,	PUNCT
taxlaw-2812	442	10	twenty	twenty	NUM
taxlaw-2812	442	11	clinics	clinic	NOUN
taxlaw-2812	442	12	dealt	deal	VERB
taxlaw-2812	442	13	with	with	ADP
taxlaw-2812	442	14	esl	esl	PROPN
taxlaw-2812	442	15	issues	issue	NOUN
taxlaw-2812	442	16	only	only	ADV
taxlaw-2812	442	17	,	,	PUNCT
taxlaw-2812	442	18	while	while	SCONJ
taxlaw-2812	442	19	forty	forty	NUM
taxlaw-2812	442	20	-	-	PUNCT
taxlaw-2812	442	21	five	five	NUM
taxlaw-2812	442	22	clinics	clinic	NOUN
taxlaw-2812	442	23	focused	focus	VERB
taxlaw-2812	442	24	on	on	ADP
taxlaw-2812	442	25	irs	irs	PROPN
taxlaw-2812	442	26	controversies	controversy	NOUN
taxlaw-2812	442	27	alone	alone	ADJ
taxlaw-2812	442	28	and	and	CCONJ
taxlaw-2812	442	29	ninety	ninety	NUM
taxlaw-2812	442	30	-	-	PUNCT
taxlaw-2812	442	31	seven	seven	NUM
taxlaw-2812	442	32	clinics	clinic	NOUN
taxlaw-2812	442	33	offered	offer	VERB
taxlaw-2812	442	34	both	both	DET
taxlaw-2812	442	35	services	service	NOUN
taxlaw-2812	442	36	.	.	PUNCT
taxlaw-2812	443	1	118	118	NUM
taxlaw-2812	443	2	in	in	ADP
taxlaw-2812	443	3	2008	2008	NUM
taxlaw-2812	443	4	,	,	PUNCT
taxlaw-2812	443	5	litc	litc	NOUN
taxlaw-2812	443	6	-	-	PUNCT
taxlaw-2812	443	7	based	base	VERB
taxlaw-2812	443	8	advocates	advocate	NOUN
taxlaw-2812	443	9	worked	work	VERB
taxlaw-2812	443	10	for	for	ADP
taxlaw-2812	443	11	30,648	30,648	NUM
taxlaw-2812	443	12	taxpayers	taxpayer	NOUN
taxlaw-2812	443	13	on	on	ADP
taxlaw-2812	443	14	a	a	DET
taxlaw-2812	443	15	total	total	NOUN
taxlaw-2812	443	16	of	of	ADP
taxlaw-2812	443	17	37,391	37,391	NUM
taxlaw-2812	443	18	issues	issue	NOUN
taxlaw-2812	443	19	,	,	PUNCT
taxlaw-2812	443	20	opening	open	VERB
taxlaw-2812	443	21	10,142	10,142	NUM
taxlaw-2812	443	22	cases	case	NOUN
taxlaw-2812	443	23	(	(	PUNCT
taxlaw-2812	443	24	of	of	ADP
taxlaw-2812	443	25	which	which	PRON
taxlaw-2812	443	26	1,804	1,804	NUM
taxlaw-2812	443	27	were	be	AUX
taxlaw-2812	443	28	submitted	submit	VERB
taxlaw-2812	443	29	to	to	ADP
taxlaw-2812	443	30	the	the	DET
taxlaw-2812	443	31	u.s	u.s	PROPN
taxlaw-2812	443	32	.	.	PROPN
taxlaw-2812	443	33	tax	tax	NOUN
taxlaw-2812	443	34	court	court	NOUN
taxlaw-2812	443	35	)	)	PUNCT
taxlaw-2812	443	36	.	.	PUNCT
taxlaw-2812	444	1	119	119	NUM
taxlaw-2812	444	2	litcs	litcs	NOUN
taxlaw-2812	444	3	are	be	AUX
taxlaw-2812	444	4	the	the	DET
taxlaw-2812	444	5	principal	principal	ADJ
taxlaw-2812	444	6	option	option	NOUN
taxlaw-2812	444	7	for	for	ADP
taxlaw-2812	444	8	low	low	ADJ
taxlaw-2812	444	9	-	-	PUNCT
taxlaw-2812	444	10	income	income	NOUN
taxlaw-2812	444	11	taxpayers	taxpayer	NOUN
taxlaw-2812	444	12	seeking	seek	VERB
taxlaw-2812	444	13	representation	representation	NOUN
taxlaw-2812	444	14	during	during	ADP
taxlaw-2812	444	15	an	an	DET
taxlaw-2812	444	16	irs	irs	PROPN
taxlaw-2812	444	17	audit	audit	NOUN
taxlaw-2812	444	18	;	;	PUNCT
taxlaw-2812	444	19	in	in	ADP
taxlaw-2812	444	20	light	light	NOUN
taxlaw-2812	444	21	of	of	ADP
taxlaw-2812	444	22	the	the	DET
taxlaw-2812	444	23	above	above	ADJ
taxlaw-2812	444	24	discussion	discussion	NOUN
taxlaw-2812	444	25	of	of	ADP
taxlaw-2812	444	26	how	how	SCONJ
taxlaw-2812	444	27	important	important	ADJ
taxlaw-2812	444	28	representation	representation	NOUN
taxlaw-2812	444	29	is	be	AUX
taxlaw-2812	444	30	in	in	ADP
taxlaw-2812	444	31	ensuring	ensure	VERB
taxlaw-2812	444	32	that	that	SCONJ
taxlaw-2812	444	33	audit	audit	NOUN
taxlaw-2812	444	34	outcomes	outcome	NOUN
taxlaw-2812	444	35	are	be	AUX
taxlaw-2812	444	36	fair	fair	ADJ
taxlaw-2812	444	37	and	and	CCONJ
taxlaw-2812	444	38	accurate	accurate	ADJ
taxlaw-2812	444	39	,	,	PUNCT
taxlaw-2812	444	40	litcs	litcs	PROPN
taxlaw-2812	444	41	clearly	clearly	ADV
taxlaw-2812	444	42	play	play	VERB
taxlaw-2812	444	43	an	an	DET
taxlaw-2812	444	44	essential	essential	ADJ
taxlaw-2812	444	45	role	role	NOUN
taxlaw-2812	444	46	in	in	ADP
taxlaw-2812	444	47	the	the	DET
taxlaw-2812	444	48	eitc	eitc	NOUN
taxlaw-2812	444	49	framework	framework	NOUN
taxlaw-2812	444	50	.	.	PUNCT
taxlaw-2812	445	1	however	however	ADV
taxlaw-2812	445	2	,	,	PUNCT
taxlaw-2812	445	3	there	there	PRON
taxlaw-2812	445	4	are	be	VERB
taxlaw-2812	445	5	serious	serious	ADJ
taxlaw-2812	445	6	limitations	limitation	NOUN
taxlaw-2812	445	7	on	on	ADP
taxlaw-2812	445	8	the	the	DET
taxlaw-2812	445	9	efficacy	efficacy	NOUN
taxlaw-2812	445	10	of	of	ADP
taxlaw-2812	445	11	litcs	litcs	PROPN
taxlaw-2812	445	12	as	as	ADP
taxlaw-2812	445	13	currently	currently	ADV
taxlaw-2812	445	14	structured	structure	VERB
taxlaw-2812	445	15	and	and	CCONJ
taxlaw-2812	445	16	administered	administer	VERB
taxlaw-2812	445	17	.	.	PUNCT
taxlaw-2812	446	1	similar	similar	ADJ
taxlaw-2812	446	2	to	to	ADP
taxlaw-2812	446	3	legal	legal	ADJ
taxlaw-2812	446	4	services	service	NOUN
taxlaw-2812	446	5	organizations	organization	NOUN
taxlaw-2812	446	6	more	more	ADV
taxlaw-2812	446	7	broadly	broadly	ADV
taxlaw-2812	446	8	,	,	PUNCT
taxlaw-2812	446	9	litcs	litcs	PROPN
taxlaw-2812	446	10	likewise	likewise	ADV
taxlaw-2812	446	11	suffer	suffer	VERB
taxlaw-2812	446	12	from	from	ADP
taxlaw-2812	446	13	a	a	DET
taxlaw-2812	446	14	lack	lack	NOUN
taxlaw-2812	446	15	of	of	ADP
taxlaw-2812	446	16	financial	financial	ADJ
taxlaw-2812	446	17	resources	resource	NOUN
taxlaw-2812	446	18	in	in	ADP
taxlaw-2812	446	19	meeting	meet	VERB
taxlaw-2812	446	20	demand	demand	NOUN
taxlaw-2812	446	21	for	for	ADP
taxlaw-2812	446	22	their	their	PRON
taxlaw-2812	446	23	assistance	assistance	NOUN
taxlaw-2812	446	24	.	.	PUNCT
taxlaw-2812	447	1	120	120	NUM
taxlaw-2812	447	2	compared	compare	VERB
taxlaw-2812	447	3	with	with	ADP
taxlaw-2812	447	4	the	the	DET
taxlaw-2812	447	5	amount	amount	NOUN
taxlaw-2812	447	6	of	of	ADP
taxlaw-2812	447	7	funding	funding	NOUN
taxlaw-2812	447	8	dedicated	dedicate	VERB
taxlaw-2812	447	9	to	to	ADP
taxlaw-2812	447	10	compliance	compliance	NOUN
taxlaw-2812	447	11	and	and	CCONJ
taxlaw-2812	447	12	enforcement	enforcement	NOUN
taxlaw-2812	447	13	of	of	ADP
taxlaw-2812	447	14	the	the	DET
taxlaw-2812	447	15	eitc	eitc	NOUN
taxlaw-2812	447	16	(	(	PUNCT
taxlaw-2812	447	17	roughly	roughly	ADV
taxlaw-2812	447	18	$	$	SYM
taxlaw-2812	447	19	150	150	NUM
taxlaw-2812	447	20	million	million	NUM
taxlaw-2812	447	21	annually	annually	ADV
taxlaw-2812	447	22	)	)	PUNCT
taxlaw-2812	447	23	,	,	PUNCT
taxlaw-2812	447	24	the	the	DET
taxlaw-2812	447	25	roughly	roughly	ADV
taxlaw-2812	447	26	$	$	SYM
taxlaw-2812	447	27	10	10	NUM
taxlaw-2812	447	28	million	million	NUM
taxlaw-2812	447	29	annual	annual	ADJ
taxlaw-2812	447	30	outlay	outlay	NOUN
taxlaw-2812	447	31	for	for	ADP
taxlaw-2812	447	32	litcs	litcs	NOUN
taxlaw-2812	447	33	is	be	AUX
taxlaw-2812	447	34	relatively	relatively	ADV
taxlaw-2812	447	35	small	small	ADJ
taxlaw-2812	447	36	.	.	PUNCT
taxlaw-2812	448	1	121	121	NUM
taxlaw-2812	448	2	moreover	moreover	ADV
taxlaw-2812	448	3	,	,	PUNCT
taxlaw-2812	448	4	irs	irs	PROPN
taxlaw-2812	448	5	employees	employee	NOUN
taxlaw-2812	448	6	who	who	PRON
taxlaw-2812	448	7	deal	deal	VERB
taxlaw-2812	448	8	with	with	ADP
taxlaw-2812	448	9	eitc	eitc	ADJ
taxlaw-2812	448	10	claimants	claimant	NOUN
taxlaw-2812	448	11	can	can	AUX
taxlaw-2812	448	12	not	not	PART
taxlaw-2812	448	13	simply	simply	ADV
taxlaw-2812	448	14	refer	refer	VERB
taxlaw-2812	448	15	them	they	PRON
taxlaw-2812	448	16	to	to	ADP
taxlaw-2812	448	17	the	the	DET
taxlaw-2812	448	18	nearest	near	ADJ
taxlaw-2812	448	19	litc	litc	NOUN
taxlaw-2812	448	20	for	for	ADP
taxlaw-2812	448	21	assistance	assistance	NOUN
taxlaw-2812	448	22	,	,	PUNCT
taxlaw-2812	448	23	in	in	ADP
taxlaw-2812	448	24	light	light	NOUN
taxlaw-2812	448	25	of	of	ADP
taxlaw-2812	448	26	government	government	NOUN
taxlaw-2812	448	27	ethics	ethic	NOUN
taxlaw-2812	448	28	rules	rule	NOUN
taxlaw-2812	448	29	prohibiting	prohibit	VERB
taxlaw-2812	448	30	employees	employee	NOUN
taxlaw-2812	448	31	from	from	ADP
taxlaw-2812	448	32	recommending	recommend	VERB
taxlaw-2812	448	33	specific	specific	ADJ
taxlaw-2812	448	34	attorneys	attorney	NOUN
taxlaw-2812	448	35	or	or	CCONJ
taxlaw-2812	448	36	accountants	accountant	NOUN
taxlaw-2812	448	37	or	or	CCONJ
taxlaw-2812	448	38	from	from	ADP
taxlaw-2812	448	39	endorsing	endorse	VERB
taxlaw-2812	448	40	any	any	DET
taxlaw-2812	448	41	“	"	PUNCT
taxlaw-2812	448	42	product	product	NOUN
taxlaw-2812	448	43	,	,	PUNCT
taxlaw-2812	448	44	service	service	NOUN
taxlaw-2812	448	45	,	,	PUNCT
taxlaw-2812	448	46	or	or	CCONJ
taxlaw-2812	448	47	enterprise	enterprise	NOUN
taxlaw-2812	448	48	.	.	PUNCT
taxlaw-2812	448	49	”	"	PUNCT
taxlaw-2812	449	1	122	122	NUM
taxlaw-2812	449	2	the	the	DET
taxlaw-2812	449	3	irs	irs	PROPN
taxlaw-2812	449	4	deputy	deputy	NOUN
taxlaw-2812	449	5	ethics	ethic	NOUN
taxlaw-2812	449	6	official	official	NOUN
taxlaw-2812	449	7	has	have	AUX
taxlaw-2812	449	8	interpreted	interpret	VERB
taxlaw-2812	449	9	these	these	DET
taxlaw-2812	449	10	rules	rule	NOUN
taxlaw-2812	449	11	to	to	PART
taxlaw-2812	449	12	mean	mean	VERB
taxlaw-2812	449	13	that	that	SCONJ
taxlaw-2812	449	14	irs	irs	PROPN
taxlaw-2812	449	15	employees	employee	NOUN
taxlaw-2812	449	16	can	can	AUX
taxlaw-2812	449	17	provide	provide	VERB
taxlaw-2812	449	18	taxpayers	taxpayer	NOUN
taxlaw-2812	449	19	with	with	ADP
taxlaw-2812	449	20	contact	contact	NOUN
taxlaw-2812	449	21	information	information	NOUN
taxlaw-2812	449	22	for	for	ADP
taxlaw-2812	449	23	particular	particular	ADJ
taxlaw-2812	449	24	litcs	litcs	NOUN
taxlaw-2812	449	25	only	only	ADV
taxlaw-2812	449	26	if	if	SCONJ
taxlaw-2812	449	27	the	the	DET
taxlaw-2812	449	28	taxpayer	taxpayer	NOUN
taxlaw-2812	449	29	specifically	specifically	ADV
taxlaw-2812	449	30	asks	ask	VERB
taxlaw-2812	449	31	,	,	PUNCT
taxlaw-2812	449	32	citing	cite	VERB
taxlaw-2812	449	33	litcs	litcs	NOUN
taxlaw-2812	449	34	’	'	PUNCT
taxlaw-2812	449	35	similarity	similarity	NOUN
taxlaw-2812	449	36	to	to	ADP
taxlaw-2812	449	37	law	law	NOUN
taxlaw-2812	449	38	firms	firm	NOUN
taxlaw-2812	449	39	insofar	insofar	ADV
taxlaw-2812	449	40	as	as	SCONJ
taxlaw-2812	449	41	they	they	PRON
taxlaw-2812	449	42	have	have	VERB
taxlaw-2812	449	43	a	a	DET
taxlaw-2812	449	44	fiduciary	fiduciary	ADJ
taxlaw-2812	449	45	responsibility	responsibility	NOUN
taxlaw-2812	449	46	to	to	ADP
taxlaw-2812	449	47	the	the	DET
taxlaw-2812	449	48	taxpayer	taxpayer	NOUN
taxlaw-2812	449	49	,	,	PUNCT
taxlaw-2812	449	50	provide	provide	VERB
taxlaw-2812	449	51	legal	legal	ADJ
taxlaw-2812	449	52	advice	advice	NOUN
taxlaw-2812	449	53	,	,	PUNCT
taxlaw-2812	449	54	and	and	CCONJ
taxlaw-2812	449	55	represent	represent	VERB
taxlaw-2812	449	56	taxpayers	taxpayer	NOUN
taxlaw-2812	449	57	in	in	ADP
taxlaw-2812	449	58	court	court	NOUN
taxlaw-2812	449	59	.	.	PUNCT
taxlaw-2812	450	1	123	123	NUM
taxlaw-2812	450	2	the	the	DET
taxlaw-2812	450	3	national	national	ADJ
taxlaw-2812	450	4	taxpayer	taxpayer	PROPN
taxlaw-2812	450	5	advocate	advocate	NOUN
taxlaw-2812	450	6	,	,	PUNCT
taxlaw-2812	450	7	nina	nina	PROPN
taxlaw-2812	450	8	olson	olson	PROPN
taxlaw-2812	450	9	,	,	PUNCT
taxlaw-2812	450	10	has	have	AUX
taxlaw-2812	450	11	disagreed	disagree	VERB
taxlaw-2812	450	12	with	with	ADP
taxlaw-2812	450	13	this	this	DET
taxlaw-2812	450	14	assessment	assessment	NOUN
taxlaw-2812	450	15	,	,	PUNCT
taxlaw-2812	450	16	arguing	argue	VERB
taxlaw-2812	450	17	that	that	SCONJ
taxlaw-2812	450	18	litcs	litcs	NOUN
taxlaw-2812	450	19	’	'	PUNCT
taxlaw-2812	450	20	congressional	congressional	ADJ
taxlaw-2812	450	21	authorization	authorization	NOUN
taxlaw-2812	450	22	,	,	PUNCT
taxlaw-2812	450	23	public	public	ADJ
taxlaw-2812	450	24	-	-	PUNCT
taxlaw-2812	450	25	service	service	NOUN
taxlaw-2812	450	26	orientation	orientation	NOUN
taxlaw-2812	450	27	,	,	PUNCT
taxlaw-2812	450	28	and	and	CCONJ
taxlaw-2812	450	29	target	target	VERB
taxlaw-2812	450	30	population	population	NOUN
taxlaw-2812	450	31	of	of	ADP
taxlaw-2812	450	32	low	low	ADJ
taxlaw-2812	450	33	114	114	NUM
taxlaw-2812	450	34	i	i	PROPN
taxlaw-2812	450	35	d.	d.	PROPN
taxlaw-2812	450	36	at	at	ADP
taxlaw-2812	450	37	108	108	NUM
taxlaw-2812	450	38	.	.	PUNCT
taxlaw-2812	450	39	115	115	NUM
taxlaw-2812	450	40	spragens	spragen	NOUN
taxlaw-2812	450	41	&	&	CCONJ
taxlaw-2812	450	42	olson	olson	PROPN
taxlaw-2812	450	43	,	,	PUNCT
taxlaw-2812	450	44	supra	supra	PROPN
taxlaw-2812	450	45	note	note	NOUN
taxlaw-2812	450	46	48	48	NUM
taxlaw-2812	450	47	,	,	PUNCT
taxlaw-2812	450	48	at	at	ADP
taxlaw-2812	450	49	1525	1525	NUM
taxlaw-2812	450	50	.	.	PUNCT
taxlaw-2812	451	1	116	116	NUM
taxlaw-2812	451	2	nat’l	nat’l	NOUN
taxlaw-2812	451	3	taxpayer	taxpayer	NOUN
taxlaw-2812	451	4	advocate	advocate	NOUN
taxlaw-2812	451	5	,	,	PUNCT
taxlaw-2812	451	6	supra	supra	PROPN
taxlaw-2812	451	7	note	note	PROPN
taxlaw-2812	451	8	65	65	NUM
taxlaw-2812	451	9	,	,	PUNCT
taxlaw-2812	451	10	at	at	ADP
taxlaw-2812	451	11	117	117	NUM
taxlaw-2812	451	12	.	.	PUNCT
taxlaw-2812	452	1	117	117	NUM
taxlaw-2812	452	2	nancy	nancy	PROPN
taxlaw-2812	452	3	s.	s.	PROPN
taxlaw-2812	452	4	abramowitz	abramowitz	PROPN
taxlaw-2812	452	5	,	,	PUNCT
taxlaw-2812	452	6	thinking	think	VERB
taxlaw-2812	452	7	about	about	ADP
taxlaw-2812	452	8	conflicting	conflict	VERB
taxlaw-2812	452	9	gravitational	gravitational	ADJ
taxlaw-2812	452	10	pulls	pull	NOUN
taxlaw-2812	452	11	:	:	PUNCT
taxlaw-2812	452	12	litcs	litcs	NOUN
taxlaw-2812	452	13	:	:	PUNCT
taxlaw-2812	452	14	the	the	DET
taxlaw-2812	452	15	academy	academy	NOUN
taxlaw-2812	452	16	and	and	CCONJ
taxlaw-2812	452	17	the	the	DET
taxlaw-2812	452	18	irs	irs	PROPN
taxlaw-2812	452	19	,	,	PUNCT
taxlaw-2812	452	20	56	56	NUM
taxlaw-2812	452	21	am	am	NOUN
taxlaw-2812	452	22	.	.	PUNCT
taxlaw-2812	453	1	u.l	u.l	PROPN
taxlaw-2812	453	2	.	.	PROPN
taxlaw-2812	453	3	rev	rev	PROPN
taxlaw-2812	453	4	.	.	PROPN
taxlaw-2812	453	5	1127	1127	NUM
taxlaw-2812	453	6	,	,	PUNCT
taxlaw-2812	453	7	1129	1129	NUM
taxlaw-2812	453	8	(	(	PUNCT
taxlaw-2812	453	9	2007	2007	NUM
taxlaw-2812	453	10	)	)	PUNCT
taxlaw-2812	453	11	.	.	PUNCT
taxlaw-2812	454	1	118	118	NUM
taxlaw-2812	454	2	nat’l	nat’l	NOUN
taxlaw-2812	454	3	taxpayer	taxpayer	NOUN
taxlaw-2812	454	4	advocate	advocate	NOUN
taxlaw-2812	454	5	,	,	PUNCT
taxlaw-2812	454	6	supra	supra	PROPN
taxlaw-2812	454	7	note	note	PROPN
taxlaw-2812	454	8	65	65	NUM
taxlaw-2812	454	9	,	,	PUNCT
taxlaw-2812	454	10	at	at	ADP
taxlaw-2812	454	11	117	117	NUM
taxlaw-2812	454	12	.	.	PUNCT
taxlaw-2812	454	13	119	119	NUM
taxlaw-2812	455	1	i	i	PRON
taxlaw-2812	455	2	d.	d.	PROPN
taxlaw-2812	455	3	120	120	NUM
taxlaw-2812	455	4	see	see	VERB
taxlaw-2812	455	5	,	,	PUNCT
taxlaw-2812	455	6	e.g.	e.g.	ADV
taxlaw-2812	455	7	,	,	PUNCT
taxlaw-2812	455	8	book	book	NOUN
taxlaw-2812	455	9	,	,	PUNCT
taxlaw-2812	455	10	supra	supra	PROPN
taxlaw-2812	455	11	note	note	NOUN
taxlaw-2812	455	12	4	4	NUM
taxlaw-2812	455	13	,	,	PUNCT
taxlaw-2812	455	14	at	at	ADP
taxlaw-2812	455	15	418	418	NUM
taxlaw-2812	455	16	.	.	PUNCT
taxlaw-2812	456	1	121	121	NUM
taxlaw-2812	456	2	low	low	ADJ
taxlaw-2812	456	3	income	income	NOUN
taxlaw-2812	456	4	taxpayer	taxpayer	PROPN
taxlaw-2812	456	5	clinic	clinic	PROPN
taxlaw-2812	456	6	grant	grant	NOUN
taxlaw-2812	456	7	recipients	recipient	NOUN
taxlaw-2812	456	8	announced	announce	VERB
taxlaw-2812	456	9	,	,	PUNCT
taxlaw-2812	456	10	internal	internal	ADJ
taxlaw-2812	456	11	revenue	revenue	NOUN
taxlaw-2812	456	12	serv	serv	X
taxlaw-2812	456	13	.	.	PUNCT
taxlaw-2812	457	1	(	(	PUNCT
taxlaw-2812	457	2	apr	apr	PROPN
taxlaw-2812	457	3	.	.	PROPN
taxlaw-2812	457	4	21	21	NUM
taxlaw-2812	457	5	,	,	PUNCT
taxlaw-2812	457	6	2009	2009	NUM
taxlaw-2812	457	7	)	)	PUNCT
taxlaw-2812	457	8	,	,	PUNCT
taxlaw-2812	457	9	http://www.irs.gov/newsroom/article/0,,id=206743,00.html	http://www.irs.gov/newsroom/article/0,,id=206743,00.html	PROPN
taxlaw-2812	457	10	.	.	PUNCT
taxlaw-2812	458	1	122	122	NUM
taxlaw-2812	458	2	hearing	hearing	NOUN
taxlaw-2812	458	3	on	on	ADP
taxlaw-2812	458	4	the	the	DET
taxlaw-2812	458	5	2008	2008	NUM
taxlaw-2812	458	6	tax	tax	NOUN
taxlaw-2812	458	7	return	return	NOUN
taxlaw-2812	458	8	filing	filing	NOUN
taxlaw-2812	458	9	season	season	NOUN
taxlaw-2812	458	10	,	,	PUNCT
taxlaw-2812	458	11	irs	irs	PROPN
taxlaw-2812	458	12	operations	operation	NOUN
taxlaw-2812	458	13	,	,	PUNCT
taxlaw-2812	458	14	fy	fy	PROPN
taxlaw-2812	458	15	2009	2009	NUM
taxlaw-2812	458	16	budget	budget	NOUN
taxlaw-2812	458	17	proposals	proposal	NOUN
taxlaw-2812	458	18	,	,	PUNCT
taxlaw-2812	458	19	and	and	CCONJ
taxlaw-2812	458	20	the	the	DET
taxlaw-2812	458	21	national	national	ADJ
taxlaw-2812	458	22	taxpayer	taxpayer	PROPN
taxlaw-2812	458	23	advocate	advocate	NOUN
taxlaw-2812	458	24	’s	’s	PART
taxlaw-2812	458	25	2007	2007	NUM
taxlaw-2812	458	26	annual	annual	ADJ
taxlaw-2812	458	27	report	report	NOUN
taxlaw-2812	458	28	to	to	ADP
taxlaw-2812	458	29	congress	congress	PROPN
taxlaw-2812	458	30	before	before	ADP
taxlaw-2812	458	31	the	the	DET
taxlaw-2812	458	32	subcomm	subcomm	NOUN
taxlaw-2812	458	33	.	.	PUNCT
taxlaw-2812	459	1	on	on	ADP
taxlaw-2812	459	2	oversight	oversight	NOUN
taxlaw-2812	459	3	of	of	ADP
taxlaw-2812	459	4	the	the	DET
taxlaw-2812	459	5	h.	h.	PROPN
taxlaw-2812	459	6	comm	comm	NOUN
taxlaw-2812	459	7	.	.	PUNCT
taxlaw-2812	460	1	on	on	ADP
taxlaw-2812	460	2	ways	way	NOUN
taxlaw-2812	460	3	and	and	CCONJ
taxlaw-2812	460	4	means	mean	NOUN
taxlaw-2812	460	5	,	,	PUNCT
taxlaw-2812	460	6	110th	110th	ADJ
taxlaw-2812	460	7	cong	cong	NOUN
taxlaw-2812	460	8	.	.	PUNCT
taxlaw-2812	461	1	29	29	NUM
taxlaw-2812	461	2	(	(	PUNCT
taxlaw-2812	461	3	2008	2008	NUM
taxlaw-2812	461	4	)	)	PUNCT
taxlaw-2812	461	5	(	(	PUNCT
taxlaw-2812	461	6	written	write	VERB
taxlaw-2812	461	7	statement	statement	NOUN
taxlaw-2812	461	8	of	of	ADP
taxlaw-2812	461	9	nina	nina	PROPN
taxlaw-2812	461	10	e.	e.	PROPN
taxlaw-2812	461	11	olson	olson	PROPN
taxlaw-2812	461	12	,	,	PUNCT
taxlaw-2812	461	13	nat’l	nat’l	NOUN
taxlaw-2812	461	14	taxpayer	taxpayer	NOUN
taxlaw-2812	461	15	advocate	advocate	NOUN
taxlaw-2812	461	16	)	)	PUNCT
taxlaw-2812	461	17	.	.	PUNCT
taxlaw-2812	462	1	123	123	NUM
taxlaw-2812	462	2	i	i	PRON
taxlaw-2812	462	3	d.	d.	PROPN
taxlaw-2812	462	4	194	194	NUM
taxlaw-2812	462	5	columbia	columbia	PROPN
taxlaw-2812	462	6	journal	journal	PROPN
taxlaw-2812	462	7	of	of	ADP
taxlaw-2812	462	8	tax	tax	NOUN
taxlaw-2812	462	9	law	law	NOUN
taxlaw-2812	462	10	[	[	X
taxlaw-2812	462	11	vol.3:177	vol.3:177	NOUN
taxlaw-2812	462	12	income	income	NOUN
taxlaw-2812	462	13	taxpayers	taxpayer	NOUN
taxlaw-2812	462	14	distinguishes	distinguish	VERB
taxlaw-2812	462	15	them	they	PRON
taxlaw-2812	462	16	sufficiently	sufficiently	ADV
taxlaw-2812	462	17	from	from	ADP
taxlaw-2812	462	18	law	law	NOUN
taxlaw-2812	462	19	firms	firm	NOUN
taxlaw-2812	462	20	to	to	PART
taxlaw-2812	462	21	warrant	warrant	VERB
taxlaw-2812	462	22	an	an	DET
taxlaw-2812	462	23	exemption	exemption	NOUN
taxlaw-2812	462	24	from	from	ADP
taxlaw-2812	462	25	referral	referral	ADJ
taxlaw-2812	462	26	restrictions	restriction	NOUN
taxlaw-2812	462	27	.	.	PUNCT
taxlaw-2812	463	1	124	124	NUM
taxlaw-2812	463	2	iii	iii	NOUN
taxlaw-2812	463	3	.	.	PUNCT
taxlaw-2812	464	1	irs	irs	PROPN
taxlaw-2812	464	2	reforms	reform	NOUN
taxlaw-2812	464	3	to	to	PART
taxlaw-2812	464	4	protect	protect	VERB
taxlaw-2812	464	5	the	the	DET
taxlaw-2812	464	6	rights	right	NOUN
taxlaw-2812	464	7	of	of	ADP
taxlaw-2812	464	8	america	america	PROPN
taxlaw-2812	464	9	’s	’s	PART
taxlaw-2812	464	10	working	work	VERB
taxlaw-2812	464	11	poor	poor	ADJ
taxlaw-2812	464	12	in	in	ADP
taxlaw-2812	464	13	part	part	PROPN
taxlaw-2812	464	14	ii	ii	PROPN
taxlaw-2812	464	15	of	of	ADP
taxlaw-2812	464	16	this	this	DET
taxlaw-2812	464	17	article	article	NOUN
taxlaw-2812	464	18	,	,	PUNCT
taxlaw-2812	464	19	we	we	PRON
taxlaw-2812	464	20	explored	explore	VERB
taxlaw-2812	464	21	the	the	DET
taxlaw-2812	464	22	development	development	NOUN
taxlaw-2812	464	23	of	of	ADP
taxlaw-2812	464	24	the	the	DET
taxlaw-2812	464	25	eitc	eitc	NOUN
taxlaw-2812	464	26	into	into	ADP
taxlaw-2812	464	27	america	america	PROPN
taxlaw-2812	464	28	’s	’s	PART
taxlaw-2812	464	29	largest	large	ADJ
taxlaw-2812	464	30	anti	anti	ADJ
taxlaw-2812	464	31	-	-	ADJ
taxlaw-2812	464	32	poverty	poverty	ADJ
taxlaw-2812	464	33	program	program	NOUN
taxlaw-2812	464	34	and	and	CCONJ
taxlaw-2812	464	35	the	the	DET
taxlaw-2812	464	36	shortcomings	shortcoming	NOUN
taxlaw-2812	464	37	in	in	ADP
taxlaw-2812	464	38	the	the	DET
taxlaw-2812	464	39	system	system	NOUN
taxlaw-2812	464	40	that	that	PRON
taxlaw-2812	464	41	make	make	VERB
taxlaw-2812	464	42	it	it	PRON
taxlaw-2812	464	43	difficult	difficult	ADJ
taxlaw-2812	464	44	for	for	ADP
taxlaw-2812	464	45	the	the	DET
taxlaw-2812	464	46	working	work	VERB
taxlaw-2812	464	47	poor	poor	ADJ
taxlaw-2812	464	48	to	to	ADP
taxlaw-2812	464	49	both	both	DET
taxlaw-2812	464	50	claim	claim	VERB
taxlaw-2812	464	51	and	and	CCONJ
taxlaw-2812	464	52	protect	protect	VERB
taxlaw-2812	464	53	the	the	DET
taxlaw-2812	464	54	benefits	benefit	NOUN
taxlaw-2812	464	55	that	that	PRON
taxlaw-2812	464	56	they	they	PRON
taxlaw-2812	464	57	are	be	AUX
taxlaw-2812	464	58	entitled	entitle	VERB
taxlaw-2812	464	59	to	to	ADP
taxlaw-2812	464	60	under	under	ADP
taxlaw-2812	464	61	the	the	DET
taxlaw-2812	464	62	program	program	NOUN
taxlaw-2812	464	63	.	.	PUNCT
taxlaw-2812	465	1	essentially	essentially	ADV
taxlaw-2812	465	2	,	,	PUNCT
taxlaw-2812	465	3	the	the	DET
taxlaw-2812	465	4	working	work	VERB
taxlaw-2812	465	5	poor	poor	ADJ
taxlaw-2812	465	6	are	be	AUX
taxlaw-2812	465	7	asked	ask	VERB
taxlaw-2812	465	8	to	to	PART
taxlaw-2812	465	9	certify	certify	VERB
taxlaw-2812	465	10	their	their	PRON
taxlaw-2812	465	11	own	own	ADJ
taxlaw-2812	465	12	eligibility	eligibility	NOUN
taxlaw-2812	465	13	for	for	ADP
taxlaw-2812	465	14	a	a	DET
taxlaw-2812	465	15	welfare	welfare	NOUN
taxlaw-2812	465	16	benefit	benefit	NOUN
taxlaw-2812	465	17	without	without	ADP
taxlaw-2812	465	18	any	any	DET
taxlaw-2812	465	19	assistance	assistance	NOUN
taxlaw-2812	465	20	.	.	PUNCT
taxlaw-2812	466	1	if	if	SCONJ
taxlaw-2812	466	2	suspected	suspect	VERB
taxlaw-2812	466	3	of	of	ADP
taxlaw-2812	466	4	non	non	ADJ
taxlaw-2812	466	5	-	-	NOUN
taxlaw-2812	466	6	compliance	compliance	NOUN
taxlaw-2812	466	7	,	,	PUNCT
taxlaw-2812	466	8	the	the	DET
taxlaw-2812	466	9	working	work	VERB
taxlaw-2812	466	10	poor	poor	ADJ
taxlaw-2812	466	11	often	often	ADV
taxlaw-2812	466	12	must	must	AUX
taxlaw-2812	466	13	enter	enter	VERB
taxlaw-2812	466	14	,	,	PUNCT
taxlaw-2812	466	15	without	without	ADP
taxlaw-2812	466	16	counsel	counsel	NOUN
taxlaw-2812	466	17	,	,	PUNCT
taxlaw-2812	466	18	into	into	ADP
taxlaw-2812	466	19	a	a	DET
taxlaw-2812	466	20	demanding	demand	VERB
taxlaw-2812	466	21	adjudicative	adjudicative	ADJ
taxlaw-2812	466	22	process	process	NOUN
taxlaw-2812	466	23	with	with	ADP
taxlaw-2812	466	24	harsh	harsh	ADJ
taxlaw-2812	466	25	,	,	PUNCT
taxlaw-2812	466	26	borderline	borderline	ADJ
taxlaw-2812	466	27	-	-	ADJ
taxlaw-2812	466	28	punitive	punitive	ADJ
taxlaw-2812	466	29	consequences	consequence	NOUN
taxlaw-2812	466	30	for	for	ADP
taxlaw-2812	466	31	recipients	recipient	NOUN
taxlaw-2812	466	32	who	who	PRON
taxlaw-2812	466	33	fail	fail	VERB
taxlaw-2812	466	34	to	to	PART
taxlaw-2812	466	35	convince	convince	VERB
taxlaw-2812	466	36	the	the	DET
taxlaw-2812	466	37	irs	irs	PROPN
taxlaw-2812	466	38	of	of	ADP
taxlaw-2812	466	39	their	their	PRON
taxlaw-2812	466	40	eligibility	eligibility	NOUN
taxlaw-2812	466	41	.	.	PUNCT
taxlaw-2812	467	1	two	two	NUM
taxlaw-2812	467	2	potential	potential	ADJ
taxlaw-2812	467	3	avenues	avenue	NOUN
taxlaw-2812	467	4	toward	toward	ADP
taxlaw-2812	467	5	reform	reform	NOUN
taxlaw-2812	467	6	may	may	AUX
taxlaw-2812	467	7	alleviate	alleviate	VERB
taxlaw-2812	467	8	these	these	DET
taxlaw-2812	467	9	problems	problem	NOUN
taxlaw-2812	467	10	.	.	PUNCT
taxlaw-2812	468	1	the	the	DET
taxlaw-2812	468	2	first	first	ADJ
taxlaw-2812	468	3	has	have	VERB
taxlaw-2812	468	4	to	to	PART
taxlaw-2812	468	5	do	do	VERB
taxlaw-2812	468	6	with	with	ADP
taxlaw-2812	468	7	the	the	DET
taxlaw-2812	468	8	administration	administration	NOUN
taxlaw-2812	468	9	of	of	ADP
taxlaw-2812	468	10	the	the	DET
taxlaw-2812	468	11	program	program	NOUN
taxlaw-2812	468	12	itself	itself	PRON
taxlaw-2812	468	13	.	.	PUNCT
taxlaw-2812	469	1	it	it	PRON
taxlaw-2812	469	2	is	be	AUX
taxlaw-2812	469	3	conceivable	conceivable	ADJ
taxlaw-2812	469	4	that	that	SCONJ
taxlaw-2812	469	5	the	the	DET
taxlaw-2812	469	6	irs	irs	PROPN
taxlaw-2812	469	7	could	could	AUX
taxlaw-2812	469	8	undertake	undertake	VERB
taxlaw-2812	469	9	administrative	administrative	ADJ
taxlaw-2812	469	10	reforms	reform	NOUN
taxlaw-2812	469	11	aimed	aim	VERB
taxlaw-2812	469	12	at	at	ADP
taxlaw-2812	469	13	rendering	render	VERB
taxlaw-2812	469	14	the	the	DET
taxlaw-2812	469	15	process	process	NOUN
taxlaw-2812	469	16	of	of	ADP
taxlaw-2812	469	17	ex	ex	ADJ
taxlaw-2812	469	18	ante	ante	NOUN
taxlaw-2812	469	19	eitc	eitc	NOUN
taxlaw-2812	469	20	application	application	NOUN
taxlaw-2812	469	21	and	and	CCONJ
taxlaw-2812	469	22	ex	ex	ADJ
taxlaw-2812	469	23	post	post	VERB
taxlaw-2812	469	24	eitc	eitc	ADJ
taxlaw-2812	469	25	adjudication	adjudication	NOUN
taxlaw-2812	469	26	more	more	ADV
taxlaw-2812	469	27	humane	humane	ADJ
taxlaw-2812	469	28	.	.	PUNCT
taxlaw-2812	470	1	the	the	DET
taxlaw-2812	470	2	second	second	ADJ
taxlaw-2812	470	3	is	be	AUX
taxlaw-2812	470	4	ameliorative	ameliorative	ADJ
taxlaw-2812	470	5	in	in	ADP
taxlaw-2812	470	6	nature	nature	NOUN
taxlaw-2812	470	7	and	and	CCONJ
taxlaw-2812	470	8	involves	involve	VERB
taxlaw-2812	470	9	the	the	DET
taxlaw-2812	470	10	legal	legal	ADJ
taxlaw-2812	470	11	services	service	NOUN
taxlaw-2812	470	12	community	community	NOUN
taxlaw-2812	470	13	.	.	PUNCT
taxlaw-2812	471	1	assuming	assume	VERB
taxlaw-2812	471	2	that	that	SCONJ
taxlaw-2812	471	3	the	the	DET
taxlaw-2812	471	4	irs	irs	PROPN
taxlaw-2812	471	5	does	do	AUX
taxlaw-2812	471	6	not	not	PART
taxlaw-2812	471	7	undertake	undertake	VERB
taxlaw-2812	471	8	to	to	PART
taxlaw-2812	471	9	comprehensively	comprehensively	ADV
taxlaw-2812	471	10	reform	reform	VERB
taxlaw-2812	471	11	the	the	DET
taxlaw-2812	471	12	mechanisms	mechanism	NOUN
taxlaw-2812	471	13	for	for	ADP
taxlaw-2812	471	14	certification	certification	NOUN
taxlaw-2812	471	15	,	,	PUNCT
taxlaw-2812	471	16	delivery	delivery	NOUN
taxlaw-2812	471	17	,	,	PUNCT
taxlaw-2812	471	18	and	and	CCONJ
taxlaw-2812	471	19	audit	audit	NOUN
taxlaw-2812	471	20	of	of	ADP
taxlaw-2812	471	21	the	the	DET
taxlaw-2812	471	22	eitc	eitc	NOUN
taxlaw-2812	471	23	,	,	PUNCT
taxlaw-2812	471	24	congress	congress	PROPN
taxlaw-2812	471	25	and	and	CCONJ
taxlaw-2812	471	26	the	the	DET
taxlaw-2812	471	27	legal	legal	ADJ
taxlaw-2812	471	28	services	service	NOUN
taxlaw-2812	471	29	community	community	NOUN
taxlaw-2812	471	30	can	can	AUX
taxlaw-2812	471	31	recognize	recognize	VERB
taxlaw-2812	471	32	the	the	DET
taxlaw-2812	471	33	centrality	centrality	NOUN
taxlaw-2812	471	34	of	of	ADP
taxlaw-2812	471	35	the	the	DET
taxlaw-2812	471	36	eitc	eitc	NOUN
taxlaw-2812	471	37	for	for	ADP
taxlaw-2812	471	38	millions	million	NOUN
taxlaw-2812	471	39	of	of	ADP
taxlaw-2812	471	40	low	low	ADJ
taxlaw-2812	471	41	-	-	PUNCT
taxlaw-2812	471	42	income	income	NOUN
taxlaw-2812	471	43	working	work	VERB
taxlaw-2812	471	44	families	family	NOUN
taxlaw-2812	471	45	,	,	PUNCT
taxlaw-2812	471	46	and	and	CCONJ
taxlaw-2812	471	47	take	take	VERB
taxlaw-2812	471	48	steps	step	NOUN
taxlaw-2812	471	49	to	to	PART
taxlaw-2812	471	50	make	make	VERB
taxlaw-2812	471	51	legal	legal	ADJ
taxlaw-2812	471	52	aid	aid	NOUN
taxlaw-2812	471	53	for	for	ADP
taxlaw-2812	471	54	low	low	ADJ
taxlaw-2812	471	55	-	-	PUNCT
taxlaw-2812	471	56	income	income	NOUN
taxlaw-2812	471	57	taxpayers	taxpayer	NOUN
taxlaw-2812	471	58	a	a	DET
taxlaw-2812	471	59	greater	great	ADJ
taxlaw-2812	471	60	priority	priority	NOUN
taxlaw-2812	471	61	.	.	PUNCT
taxlaw-2812	472	1	this	this	DET
taxlaw-2812	472	2	part	part	NOUN
taxlaw-2812	472	3	of	of	ADP
taxlaw-2812	472	4	the	the	DET
taxlaw-2812	472	5	article	article	NOUN
taxlaw-2812	472	6	addresses	address	VERB
taxlaw-2812	472	7	the	the	DET
taxlaw-2812	472	8	former	former	ADJ
taxlaw-2812	472	9	of	of	ADP
taxlaw-2812	472	10	these	these	DET
taxlaw-2812	472	11	two	two	NUM
taxlaw-2812	472	12	options	option	NOUN
taxlaw-2812	472	13	—	—	PUNCT
taxlaw-2812	472	14	irs	irs	PROPN
taxlaw-2812	472	15	reforms	reform	NOUN
taxlaw-2812	472	16	aimed	aim	VERB
taxlaw-2812	472	17	at	at	ADP
taxlaw-2812	472	18	rendering	render	VERB
taxlaw-2812	472	19	the	the	DET
taxlaw-2812	472	20	eitc	eitc	NOUN
taxlaw-2812	472	21	process	process	NOUN
taxlaw-2812	472	22	more	more	ADV
taxlaw-2812	472	23	humane	humane	ADJ
taxlaw-2812	472	24	.	.	PUNCT
taxlaw-2812	473	1	in	in	ADP
taxlaw-2812	473	2	turn	turn	NOUN
taxlaw-2812	473	3	,	,	PUNCT
taxlaw-2812	473	4	in	in	ADP
taxlaw-2812	473	5	part	part	NOUN
taxlaw-2812	473	6	iv	iv	ADP
taxlaw-2812	473	7	we	we	PRON
taxlaw-2812	473	8	will	will	AUX
taxlaw-2812	473	9	address	address	VERB
taxlaw-2812	473	10	the	the	DET
taxlaw-2812	473	11	latter	latter	ADJ
taxlaw-2812	473	12	option	option	NOUN
taxlaw-2812	473	13	and	and	CCONJ
taxlaw-2812	473	14	advocate	advocate	VERB
taxlaw-2812	473	15	specific	specific	ADJ
taxlaw-2812	473	16	steps	step	NOUN
taxlaw-2812	473	17	that	that	PRON
taxlaw-2812	473	18	congress	congress	PROPN
taxlaw-2812	473	19	and	and	CCONJ
taxlaw-2812	473	20	the	the	DET
taxlaw-2812	473	21	legal	legal	ADJ
taxlaw-2812	473	22	services	service	NOUN
taxlaw-2812	473	23	community	community	NOUN
taxlaw-2812	473	24	can	can	AUX
taxlaw-2812	473	25	take	take	VERB
taxlaw-2812	473	26	in	in	ADP
taxlaw-2812	473	27	response	response	NOUN
taxlaw-2812	473	28	to	to	ADP
taxlaw-2812	473	29	the	the	DET
taxlaw-2812	473	30	recognition	recognition	NOUN
taxlaw-2812	473	31	that	that	SCONJ
taxlaw-2812	473	32	the	the	DET
taxlaw-2812	473	33	eitc	eitc	NOUN
taxlaw-2812	473	34	is	be	AUX
taxlaw-2812	473	35	among	among	ADP
taxlaw-2812	473	36	the	the	DET
taxlaw-2812	473	37	central	central	ADJ
taxlaw-2812	473	38	pillars	pillar	NOUN
taxlaw-2812	473	39	of	of	ADP
taxlaw-2812	473	40	american	american	ADJ
taxlaw-2812	473	41	welfare	welfare	NOUN
taxlaw-2812	473	42	policy	policy	NOUN
taxlaw-2812	473	43	.	.	PUNCT
taxlaw-2812	474	1	since	since	SCONJ
taxlaw-2812	474	2	a	a	DET
taxlaw-2812	474	3	decision	decision	NOUN
taxlaw-2812	474	4	has	have	AUX
taxlaw-2812	474	5	been	be	AUX
taxlaw-2812	474	6	made	make	VERB
taxlaw-2812	474	7	to	to	PART
taxlaw-2812	474	8	use	use	VERB
taxlaw-2812	474	9	the	the	DET
taxlaw-2812	474	10	tax	tax	NOUN
taxlaw-2812	474	11	system	system	NOUN
taxlaw-2812	474	12	to	to	PART
taxlaw-2812	474	13	implement	implement	VERB
taxlaw-2812	474	14	one	one	NUM
taxlaw-2812	474	15	of	of	ADP
taxlaw-2812	474	16	the	the	DET
taxlaw-2812	474	17	nation	nation	NOUN
taxlaw-2812	474	18	’s	’s	PART
taxlaw-2812	474	19	largest	large	ADJ
taxlaw-2812	474	20	welfare	welfare	NOUN
taxlaw-2812	474	21	programs	program	NOUN
taxlaw-2812	474	22	,	,	PUNCT
taxlaw-2812	474	23	considerations	consideration	NOUN
taxlaw-2812	474	24	of	of	ADP
taxlaw-2812	474	25	both	both	CCONJ
taxlaw-2812	474	26	efficient	efficient	ADJ
taxlaw-2812	474	27	administration	administration	NOUN
taxlaw-2812	474	28	and	and	CCONJ
taxlaw-2812	474	29	fair	fair	ADJ
taxlaw-2812	474	30	treatment	treatment	NOUN
taxlaw-2812	474	31	would	would	AUX
taxlaw-2812	474	32	seem	seem	VERB
taxlaw-2812	474	33	to	to	PART
taxlaw-2812	474	34	counsel	counsel	VERB
taxlaw-2812	474	35	that	that	PRON
taxlaw-2812	474	36	significant	significant	ADJ
taxlaw-2812	474	37	changes	change	NOUN
taxlaw-2812	474	38	be	be	AUX
taxlaw-2812	474	39	made	make	VERB
taxlaw-2812	474	40	to	to	ADP
taxlaw-2812	474	41	the	the	DET
taxlaw-2812	474	42	current	current	ADJ
taxlaw-2812	474	43	structure	structure	NOUN
taxlaw-2812	474	44	of	of	ADP
taxlaw-2812	474	45	the	the	DET
taxlaw-2812	474	46	irs	irs	PROPN
taxlaw-2812	474	47	to	to	PART
taxlaw-2812	474	48	make	make	VERB
taxlaw-2812	474	49	the	the	DET
taxlaw-2812	474	50	benefit	benefit	NOUN
taxlaw-2812	474	51	easier	easy	ADJ
taxlaw-2812	474	52	for	for	ADP
taxlaw-2812	474	53	potential	potential	ADJ
taxlaw-2812	474	54	eitc	eitc	NOUN
taxlaw-2812	474	55	claimants	claimant	NOUN
taxlaw-2812	474	56	to	to	ADP
taxlaw-2812	474	57	both	both	PRON
taxlaw-2812	474	58	initially	initially	ADV
taxlaw-2812	474	59	claim	claim	VERB
taxlaw-2812	474	60	and	and	CCONJ
taxlaw-2812	474	61	subsequently	subsequently	ADV
taxlaw-2812	474	62	protect	protect	VERB
taxlaw-2812	474	63	during	during	ADP
taxlaw-2812	474	64	audits	audits	NOUN
taxlaw-2812	474	65	and	and	CCONJ
taxlaw-2812	474	66	tax	tax	NOUN
taxlaw-2812	474	67	court	court	NOUN
taxlaw-2812	474	68	proceedings	proceeding	NOUN
taxlaw-2812	474	69	.	.	PUNCT
taxlaw-2812	475	1	the	the	DET
taxlaw-2812	475	2	case	case	NOUN
taxlaw-2812	475	3	for	for	ADP
taxlaw-2812	475	4	such	such	ADJ
taxlaw-2812	475	5	reforms	reform	NOUN
taxlaw-2812	475	6	is	be	AUX
taxlaw-2812	475	7	intuitive	intuitive	ADJ
taxlaw-2812	475	8	:	:	PUNCT
taxlaw-2812	475	9	even	even	ADV
taxlaw-2812	475	10	if	if	SCONJ
taxlaw-2812	475	11	one	one	PRON
taxlaw-2812	475	12	does	do	AUX
taxlaw-2812	475	13	not	not	PART
taxlaw-2812	475	14	linger	linger	VERB
taxlaw-2812	475	15	on	on	ADP
taxlaw-2812	475	16	the	the	DET
taxlaw-2812	475	17	harsh	harsh	ADJ
taxlaw-2812	475	18	consequences	consequence	NOUN
taxlaw-2812	475	19	described	describe	VERB
taxlaw-2812	475	20	in	in	ADP
taxlaw-2812	475	21	part	part	PROPN
taxlaw-2812	475	22	ii	ii	PROPN
taxlaw-2812	475	23	of	of	ADP
taxlaw-2812	475	24	this	this	DET
taxlaw-2812	475	25	article	article	NOUN
taxlaw-2812	475	26	,	,	PUNCT
taxlaw-2812	475	27	there	there	PRON
taxlaw-2812	475	28	is	be	VERB
taxlaw-2812	475	29	simply	simply	ADV
taxlaw-2812	475	30	no	no	DET
taxlaw-2812	475	31	reason	reason	NOUN
taxlaw-2812	475	32	to	to	PART
taxlaw-2812	475	33	believe	believe	VERB
taxlaw-2812	475	34	that	that	SCONJ
taxlaw-2812	475	35	an	an	DET
taxlaw-2812	475	36	irs	irs	PROPN
taxlaw-2812	475	37	administrative	administrative	ADJ
taxlaw-2812	475	38	apparatus	apparatus	NOUN
taxlaw-2812	475	39	that	that	PRON
taxlaw-2812	475	40	evolved	evolve	VERB
taxlaw-2812	475	41	to	to	PART
taxlaw-2812	475	42	collect	collect	VERB
taxlaw-2812	475	43	taxes	taxis	NOUN
taxlaw-2812	475	44	from	from	ADP
taxlaw-2812	475	45	middleand	middleand	NOUN
taxlaw-2812	475	46	upper	upper	ADJ
taxlaw-2812	475	47	-	-	PUNCT
taxlaw-2812	475	48	income	income	NOUN
taxlaw-2812	475	49	taxpayers	taxpayer	NOUN
taxlaw-2812	475	50	would	would	AUX
taxlaw-2812	475	51	serve	serve	VERB
taxlaw-2812	475	52	as	as	ADP
taxlaw-2812	475	53	a	a	DET
taxlaw-2812	475	54	fair	fair	ADJ
taxlaw-2812	475	55	or	or	CCONJ
taxlaw-2812	475	56	efficient	efficient	ADJ
taxlaw-2812	475	57	medium	medium	NOUN
taxlaw-2812	475	58	for	for	ADP
taxlaw-2812	475	59	administering	administer	VERB
taxlaw-2812	475	60	a	a	DET
taxlaw-2812	475	61	welfare	welfare	NOUN
taxlaw-2812	475	62	program	program	NOUN
taxlaw-2812	475	63	for	for	ADP
taxlaw-2812	475	64	low	low	ADJ
taxlaw-2812	475	65	-	-	PUNCT
taxlaw-2812	475	66	income	income	NOUN
taxlaw-2812	475	67	workers	worker	NOUN
taxlaw-2812	475	68	.	.	PUNCT
taxlaw-2812	476	1	accordingly	accordingly	ADV
taxlaw-2812	476	2	,	,	PUNCT
taxlaw-2812	476	3	we	we	PRON
taxlaw-2812	476	4	will	will	AUX
taxlaw-2812	476	5	examine	examine	VERB
taxlaw-2812	476	6	five	five	NUM
taxlaw-2812	476	7	areas	area	NOUN
taxlaw-2812	476	8	where	where	SCONJ
taxlaw-2812	476	9	the	the	DET
taxlaw-2812	476	10	irs	irs	PROPN
taxlaw-2812	476	11	should	should	AUX
taxlaw-2812	476	12	implement	implement	VERB
taxlaw-2812	476	13	changes	change	NOUN
taxlaw-2812	476	14	to	to	ADP
taxlaw-2812	476	15	its	its	PRON
taxlaw-2812	476	16	structure	structure	NOUN
taxlaw-2812	476	17	,	,	PUNCT
taxlaw-2812	476	18	policies	policy	NOUN
taxlaw-2812	476	19	,	,	PUNCT
taxlaw-2812	476	20	and	and	CCONJ
taxlaw-2812	476	21	procedures	procedure	NOUN
taxlaw-2812	476	22	to	to	PART
taxlaw-2812	476	23	help	help	VERB
taxlaw-2812	476	24	ease	ease	VERB
taxlaw-2812	476	25	the	the	DET
taxlaw-2812	476	26	legal	legal	ADJ
taxlaw-2812	476	27	burdens	burden	NOUN
taxlaw-2812	476	28	that	that	SCONJ
taxlaw-2812	476	29	irs	irs	PROPN
taxlaw-2812	476	30	processes	process	NOUN
taxlaw-2812	476	31	and	and	CCONJ
taxlaw-2812	476	32	procedures	procedure	NOUN
taxlaw-2812	476	33	place	place	NOUN
taxlaw-2812	476	34	on	on	ADP
taxlaw-2812	476	35	eitc	eitc	ADJ
taxlaw-2812	476	36	claimants	claimant	NOUN
taxlaw-2812	476	37	.	.	PUNCT
taxlaw-2812	477	1	first	first	ADV
taxlaw-2812	477	2	,	,	PUNCT
taxlaw-2812	477	3	we	we	PRON
taxlaw-2812	477	4	will	will	AUX
taxlaw-2812	477	5	discuss	discuss	VERB
taxlaw-2812	477	6	the	the	DET
taxlaw-2812	477	7	need	need	NOUN
taxlaw-2812	477	8	to	to	PART
taxlaw-2812	477	9	reexamine	reexamine	VERB
taxlaw-2812	477	10	and	and	CCONJ
taxlaw-2812	477	11	reconsider	reconsider	VERB
taxlaw-2812	477	12	the	the	DET
taxlaw-2812	477	13	structure	structure	NOUN
taxlaw-2812	477	14	of	of	ADP
taxlaw-2812	477	15	the	the	DET
taxlaw-2812	477	16	irs	irs	PROPN
taxlaw-2812	477	17	.	.	PUNCT
taxlaw-2812	478	1	second	second	ADJ
taxlaw-2812	478	2	,	,	PUNCT
taxlaw-2812	478	3	we	we	PRON
taxlaw-2812	478	4	will	will	AUX
taxlaw-2812	478	5	explore	explore	VERB
taxlaw-2812	478	6	the	the	DET
taxlaw-2812	478	7	possibility	possibility	NOUN
taxlaw-2812	478	8	of	of	ADP
taxlaw-2812	478	9	splitting	split	VERB
taxlaw-2812	478	10	the	the	DET
taxlaw-2812	478	11	eitc	eitc	NOUN
taxlaw-2812	478	12	into	into	ADP
taxlaw-2812	478	13	two	two	NUM
taxlaw-2812	478	14	distinct	distinct	ADJ
taxlaw-2812	478	15	benefits	benefit	NOUN
taxlaw-2812	478	16	.	.	PUNCT
taxlaw-2812	479	1	third	third	ADV
taxlaw-2812	479	2	,	,	PUNCT
taxlaw-2812	479	3	we	we	PRON
taxlaw-2812	479	4	will	will	AUX
taxlaw-2812	479	5	analyze	analyze	VERB
taxlaw-2812	479	6	the	the	DET
taxlaw-2812	479	7	possibility	possibility	NOUN
taxlaw-2812	479	8	of	of	ADP
taxlaw-2812	479	9	reforming	reform	VERB
taxlaw-2812	479	10	the	the	DET
taxlaw-2812	479	11	eitc	eitc	ADJ
taxlaw-2812	479	12	tax	tax	NOUN
taxlaw-2812	479	13	filing	filing	NOUN
taxlaw-2812	479	14	process	process	NOUN
taxlaw-2812	479	15	,	,	PUNCT
taxlaw-2812	479	16	and	and	CCONJ
taxlaw-2812	479	17	the	the	DET
taxlaw-2812	479	18	potential	potential	ADJ
taxlaw-2812	479	19	benefits	benefit	NOUN
taxlaw-2812	479	20	of	of	ADP
taxlaw-2812	479	21	a	a	DET
taxlaw-2812	479	22	“	"	PUNCT
taxlaw-2812	479	23	ready	ready	ADJ
taxlaw-2812	479	24	file	file	NOUN
taxlaw-2812	479	25	”	"	PUNCT
taxlaw-2812	479	26	system	system	NOUN
taxlaw-2812	479	27	.	.	PUNCT
taxlaw-2812	480	1	fourth	fourth	ADJ
taxlaw-2812	480	2	,	,	PUNCT
taxlaw-2812	480	3	we	we	PRON
taxlaw-2812	480	4	will	will	AUX
taxlaw-2812	480	5	offer	offer	VERB
taxlaw-2812	480	6	reforms	reform	NOUN
taxlaw-2812	480	7	to	to	PART
taxlaw-2812	480	8	modify	modify	VERB
taxlaw-2812	480	9	the	the	DET
taxlaw-2812	480	10	auditing	auditing	NOUN
taxlaw-2812	480	11	of	of	ADP
taxlaw-2812	480	12	eitc	eitc	PROPN
taxlaw-2812	480	13	claimants	claimant	NOUN
taxlaw-2812	480	14	.	.	PUNCT
taxlaw-2812	481	1	fifth	fifth	ADJ
taxlaw-2812	481	2	,	,	PUNCT
taxlaw-2812	481	3	we	we	PRON
taxlaw-2812	481	4	will	will	AUX
taxlaw-2812	481	5	present	present	VERB
taxlaw-2812	481	6	a	a	DET
taxlaw-2812	481	7	proposal	proposal	NOUN
taxlaw-2812	481	8	to	to	PART
taxlaw-2812	481	9	employ	employ	VERB
taxlaw-2812	481	10	less	less	ADV
taxlaw-2812	481	11	adversarial	adversarial	ADJ
taxlaw-2812	481	12	procedures	procedure	NOUN
taxlaw-2812	481	13	for	for	ADP
taxlaw-2812	481	14	the	the	DET
taxlaw-2812	481	15	tax	tax	NOUN
taxlaw-2812	481	16	court	court	NOUN
taxlaw-2812	481	17	proceedings	proceeding	NOUN
taxlaw-2812	481	18	applied	apply	VERB
taxlaw-2812	481	19	to	to	ADP
taxlaw-2812	481	20	eitc	eitc	PROPN
taxlaw-2812	481	21	claimants	claimant	NOUN
taxlaw-2812	481	22	that	that	PRON
taxlaw-2812	481	23	are	be	AUX
taxlaw-2812	481	24	deemed	deem	VERB
taxlaw-2812	481	25	“	"	PUNCT
taxlaw-2812	481	26	deficient	deficient	ADJ
taxlaw-2812	481	27	”	"	PUNCT
taxlaw-2812	481	28	following	follow	VERB
taxlaw-2812	481	29	an	an	DET
taxlaw-2812	481	30	audit	audit	NOUN
taxlaw-2812	481	31	.	.	PUNCT
taxlaw-2812	482	1	these	these	DET
taxlaw-2812	482	2	reforms	reform	NOUN
taxlaw-2812	482	3	,	,	PUNCT
taxlaw-2812	482	4	if	if	SCONJ
taxlaw-2812	482	5	adopted	adopt	VERB
taxlaw-2812	482	6	either	either	CCONJ
taxlaw-2812	482	7	individually	individually	ADV
taxlaw-2812	482	8	or	or	CCONJ
taxlaw-2812	482	9	in	in	ADP
taxlaw-2812	482	10	concert	concert	NOUN
taxlaw-2812	482	11	,	,	PUNCT
taxlaw-2812	482	12	would	would	AUX
taxlaw-2812	482	13	represent	represent	VERB
taxlaw-2812	482	14	a	a	DET
taxlaw-2812	482	15	substantial	substantial	ADJ
taxlaw-2812	482	16	step	step	NOUN
taxlaw-2812	482	17	toward	toward	ADP
taxlaw-2812	482	18	helping	help	VERB
taxlaw-2812	482	19	to	to	PART
taxlaw-2812	482	20	ease	ease	VERB
taxlaw-2812	482	21	the	the	DET
taxlaw-2812	482	22	burden	burden	NOUN
taxlaw-2812	482	23	that	that	PRON
taxlaw-2812	482	24	the	the	DET
taxlaw-2812	482	25	eitc	eitc	ADJ
taxlaw-2812	482	26	places	place	NOUN
taxlaw-2812	482	27	on	on	ADP
taxlaw-2812	482	28	america	america	PROPN
taxlaw-2812	482	29	’s	’s	PART
taxlaw-2812	482	30	working	working	PROPN
taxlaw-2812	482	31	poor	poor	ADJ
taxlaw-2812	482	32	.	.	PUNCT
taxlaw-2812	483	1	124	124	NUM
taxlaw-2812	484	1	i	i	PRON
taxlaw-2812	484	2	d.	d.	PROPN
taxlaw-2812	484	3	at	at	ADP
taxlaw-2812	484	4	33	33	NUM
taxlaw-2812	484	5	.	.	PUNCT
taxlaw-2812	484	6	2012	2012	NUM
taxlaw-2812	484	7	]	]	PUNCT
taxlaw-2812	484	8	the	the	DET
taxlaw-2812	484	9	eitc	eitc	ADJ
taxlaw-2812	484	10	,	,	PUNCT
taxlaw-2812	484	11	low	low	ADJ
taxlaw-2812	484	12	-	-	PUNCT
taxlaw-2812	484	13	income	income	NOUN
taxlaw-2812	484	14	workers	worker	NOUN
taxlaw-2812	484	15	,	,	PUNCT
taxlaw-2812	484	16	&	&	CCONJ
taxlaw-2812	484	17	the	the	DET
taxlaw-2812	484	18	legal	legal	ADJ
taxlaw-2812	484	19	aid	aid	NOUN
taxlaw-2812	484	20	community	community	NOUN
taxlaw-2812	484	21	195	195	NUM
taxlaw-2812	484	22	a.	a.	NOUN
taxlaw-2812	484	23	evaluating	evaluating	NOUN
taxlaw-2812	484	24	and	and	CCONJ
taxlaw-2812	484	25	reforming	reform	VERB
taxlaw-2812	484	26	the	the	DET
taxlaw-2812	484	27	structure	structure	NOUN
taxlaw-2812	484	28	of	of	ADP
taxlaw-2812	484	29	the	the	DET
taxlaw-2812	484	30	irs	irs	PROPN
taxlaw-2812	484	31	the	the	DET
taxlaw-2812	484	32	decision	decision	NOUN
taxlaw-2812	484	33	to	to	PART
taxlaw-2812	484	34	administer	administer	VERB
taxlaw-2812	484	35	the	the	DET
taxlaw-2812	484	36	eitc	eitc	NOUN
taxlaw-2812	484	37	through	through	ADP
taxlaw-2812	484	38	the	the	DET
taxlaw-2812	484	39	tax	tax	NOUN
taxlaw-2812	484	40	system	system	NOUN
taxlaw-2812	484	41	has	have	VERB
taxlaw-2812	484	42	large	large	ADJ
taxlaw-2812	484	43	implications	implication	NOUN
taxlaw-2812	484	44	for	for	ADP
taxlaw-2812	484	45	the	the	DET
taxlaw-2812	484	46	overall	overall	ADJ
taxlaw-2812	484	47	mission	mission	NOUN
taxlaw-2812	484	48	of	of	ADP
taxlaw-2812	484	49	the	the	DET
taxlaw-2812	484	50	internal	internal	ADJ
taxlaw-2812	484	51	revenue	revenue	NOUN
taxlaw-2812	484	52	service	service	NOUN
taxlaw-2812	484	53	.	.	PUNCT
taxlaw-2812	485	1	in	in	ADP
taxlaw-2812	485	2	2010	2010	NUM
taxlaw-2812	485	3	,	,	PUNCT
taxlaw-2812	485	4	the	the	DET
taxlaw-2812	485	5	congressional	congressional	ADJ
taxlaw-2812	485	6	budget	budget	NOUN
taxlaw-2812	485	7	office	office	NOUN
taxlaw-2812	485	8	estimated	estimate	VERB
taxlaw-2812	485	9	that	that	SCONJ
taxlaw-2812	485	10	,	,	PUNCT
taxlaw-2812	485	11	between	between	ADP
taxlaw-2812	485	12	2009	2009	NUM
taxlaw-2812	485	13	and	and	CCONJ
taxlaw-2812	485	14	2013	2013	NUM
taxlaw-2812	485	15	,	,	PUNCT
taxlaw-2812	485	16	the	the	DET
taxlaw-2812	485	17	eitc	eitc	NOUN
taxlaw-2812	485	18	will	will	AUX
taxlaw-2812	485	19	result	result	VERB
taxlaw-2812	485	20	in	in	ADP
taxlaw-2812	485	21	roughly	roughly	ADV
taxlaw-2812	485	22	$	$	SYM
taxlaw-2812	485	23	250	250	NUM
taxlaw-2812	485	24	billion	billion	NUM
taxlaw-2812	485	25	in	in	ADP
taxlaw-2812	485	26	foregone	foregone	NOUN
taxlaw-2812	485	27	revenue	revenue	NOUN
taxlaw-2812	485	28	.	.	PUNCT
taxlaw-2812	486	1	125	125	NUM
taxlaw-2812	486	2	this	this	PRON
taxlaw-2812	486	3	means	mean	VERB
taxlaw-2812	486	4	that	that	SCONJ
taxlaw-2812	486	5	administering	administer	VERB
taxlaw-2812	486	6	social	social	ADJ
taxlaw-2812	486	7	welfare	welfare	NOUN
taxlaw-2812	486	8	programs	program	NOUN
taxlaw-2812	486	9	will	will	AUX
taxlaw-2812	486	10	come	come	VERB
taxlaw-2812	486	11	to	to	PART
taxlaw-2812	486	12	be	be	AUX
taxlaw-2812	486	13	a	a	DET
taxlaw-2812	486	14	more	more	ADV
taxlaw-2812	486	15	significant	significant	ADJ
taxlaw-2812	486	16	part	part	NOUN
taxlaw-2812	486	17	of	of	ADP
taxlaw-2812	486	18	the	the	DET
taxlaw-2812	486	19	irs	irs	PROPN
taxlaw-2812	486	20	mission	mission	NOUN
taxlaw-2812	486	21	,	,	PUNCT
taxlaw-2812	486	22	and	and	CCONJ
taxlaw-2812	486	23	changes	change	NOUN
taxlaw-2812	486	24	should	should	AUX
taxlaw-2812	486	25	be	be	AUX
taxlaw-2812	486	26	made	make	VERB
taxlaw-2812	486	27	to	to	ADP
taxlaw-2812	486	28	the	the	DET
taxlaw-2812	486	29	structure	structure	NOUN
taxlaw-2812	486	30	and	and	CCONJ
taxlaw-2812	486	31	nature	nature	NOUN
taxlaw-2812	486	32	of	of	ADP
taxlaw-2812	486	33	the	the	DET
taxlaw-2812	486	34	irs	irs	PROPN
taxlaw-2812	486	35	to	to	PART
taxlaw-2812	486	36	reflect	reflect	VERB
taxlaw-2812	486	37	that	that	DET
taxlaw-2812	486	38	reality	reality	NOUN
taxlaw-2812	486	39	.	.	PUNCT
taxlaw-2812	487	1	despite	despite	SCONJ
taxlaw-2812	487	2	the	the	DET
taxlaw-2812	487	3	fact	fact	NOUN
taxlaw-2812	487	4	that	that	SCONJ
taxlaw-2812	487	5	the	the	DET
taxlaw-2812	487	6	irs	irs	PROPN
taxlaw-2812	487	7	is	be	AUX
taxlaw-2812	487	8	now	now	ADV
taxlaw-2812	487	9	the	the	DET
taxlaw-2812	487	10	agency	agency	NOUN
taxlaw-2812	487	11	charged	charge	VERB
taxlaw-2812	487	12	with	with	ADP
taxlaw-2812	487	13	delivering	deliver	VERB
taxlaw-2812	487	14	america	america	PROPN
taxlaw-2812	487	15	’s	’s	PART
taxlaw-2812	487	16	largest	large	ADJ
taxlaw-2812	487	17	welfare	welfare	NOUN
taxlaw-2812	487	18	program	program	NOUN
taxlaw-2812	487	19	,	,	PUNCT
taxlaw-2812	487	20	the	the	DET
taxlaw-2812	487	21	irs	irs	PROPN
taxlaw-2812	487	22	’s	’s	PART
taxlaw-2812	487	23	core	core	NOUN
taxlaw-2812	487	24	mission	mission	NOUN
taxlaw-2812	487	25	remains	remain	VERB
taxlaw-2812	487	26	to	to	PART
taxlaw-2812	487	27	collect	collect	VERB
taxlaw-2812	487	28	revenue	revenue	NOUN
taxlaw-2812	487	29	.	.	PUNCT
taxlaw-2812	488	1	currently	currently	ADV
taxlaw-2812	488	2	,	,	PUNCT
taxlaw-2812	488	3	the	the	DET
taxlaw-2812	488	4	irs	irs	PROPN
taxlaw-2812	488	5	collects	collect	VERB
taxlaw-2812	488	6	ninety	ninety	NUM
taxlaw-2812	488	7	-	-	PUNCT
taxlaw-2812	488	8	six	six	NUM
taxlaw-2812	488	9	percent	percent	NOUN
taxlaw-2812	488	10	of	of	ADP
taxlaw-2812	488	11	all	all	DET
taxlaw-2812	488	12	federal	federal	ADJ
taxlaw-2812	488	13	tax	tax	NOUN
taxlaw-2812	488	14	receipts	receipt	NOUN
taxlaw-2812	488	15	.	.	PUNCT
taxlaw-2812	489	1	126	126	NUM
taxlaw-2812	489	2	moreover	moreover	ADV
taxlaw-2812	489	3	,	,	PUNCT
taxlaw-2812	489	4	the	the	DET
taxlaw-2812	489	5	irs	irs	PROPN
taxlaw-2812	489	6	’s	’s	PART
taxlaw-2812	489	7	primary	primary	ADJ
taxlaw-2812	489	8	institutional	institutional	ADJ
taxlaw-2812	489	9	goal	goal	NOUN
taxlaw-2812	489	10	is	be	AUX
taxlaw-2812	489	11	addressing	address	VERB
taxlaw-2812	489	12	the	the	DET
taxlaw-2812	489	13	“	"	PUNCT
taxlaw-2812	489	14	tax	tax	NOUN
taxlaw-2812	489	15	gap	gap	NOUN
taxlaw-2812	489	16	,	,	PUNCT
taxlaw-2812	489	17	”	"	PUNCT
taxlaw-2812	489	18	which	which	PRON
taxlaw-2812	489	19	is	be	AUX
taxlaw-2812	489	20	the	the	DET
taxlaw-2812	489	21	difference	difference	NOUN
taxlaw-2812	489	22	between	between	ADP
taxlaw-2812	489	23	the	the	DET
taxlaw-2812	489	24	amount	amount	NOUN
taxlaw-2812	489	25	of	of	ADP
taxlaw-2812	489	26	taxes	taxis	NOUN
taxlaw-2812	489	27	due	due	ADJ
taxlaw-2812	489	28	and	and	CCONJ
taxlaw-2812	489	29	the	the	DET
taxlaw-2812	489	30	amount	amount	NOUN
taxlaw-2812	489	31	of	of	ADP
taxlaw-2812	489	32	taxes	taxis	NOUN
taxlaw-2812	489	33	actually	actually	ADV
taxlaw-2812	489	34	collected	collect	VERB
taxlaw-2812	489	35	.	.	PUNCT
taxlaw-2812	490	1	127	127	NUM
taxlaw-2812	490	2	this	this	DET
taxlaw-2812	490	3	emphasis	emphasis	NOUN
taxlaw-2812	490	4	frustrates	frustrate	VERB
taxlaw-2812	490	5	the	the	DET
taxlaw-2812	490	6	goals	goal	NOUN
taxlaw-2812	490	7	of	of	ADP
taxlaw-2812	490	8	using	use	VERB
taxlaw-2812	490	9	the	the	DET
taxlaw-2812	490	10	tax	tax	NOUN
taxlaw-2812	490	11	system	system	NOUN
taxlaw-2812	490	12	for	for	ADP
taxlaw-2812	490	13	social	social	ADJ
taxlaw-2812	490	14	policy	policy	NOUN
taxlaw-2812	490	15	in	in	ADP
taxlaw-2812	490	16	two	two	NUM
taxlaw-2812	490	17	ways	way	NOUN
taxlaw-2812	490	18	.	.	PUNCT
taxlaw-2812	491	1	first	first	ADV
taxlaw-2812	491	2	,	,	PUNCT
taxlaw-2812	491	3	the	the	DET
taxlaw-2812	491	4	most	most	ADV
taxlaw-2812	491	5	reliable	reliable	ADJ
taxlaw-2812	491	6	current	current	ADJ
taxlaw-2812	491	7	estimate	estimate	NOUN
taxlaw-2812	491	8	of	of	ADP
taxlaw-2812	491	9	the	the	DET
taxlaw-2812	491	10	magnitude	magnitude	NOUN
taxlaw-2812	491	11	of	of	ADP
taxlaw-2812	491	12	the	the	DET
taxlaw-2812	491	13	annual	annual	ADJ
taxlaw-2812	491	14	gross	gross	ADJ
taxlaw-2812	491	15	underreporting	underreporting	ADJ
taxlaw-2812	491	16	gap	gap	NOUN
taxlaw-2812	491	17	comes	come	VERB
taxlaw-2812	491	18	from	from	ADP
taxlaw-2812	491	19	2001	2001	NUM
taxlaw-2812	491	20	,	,	PUNCT
taxlaw-2812	491	21	when	when	SCONJ
taxlaw-2812	491	22	it	it	PRON
taxlaw-2812	491	23	was	be	AUX
taxlaw-2812	491	24	calculated	calculate	VERB
taxlaw-2812	491	25	at	at	ADP
taxlaw-2812	491	26	$	$	SYM
taxlaw-2812	491	27	345	345	NUM
taxlaw-2812	491	28	billion	billion	NUM
taxlaw-2812	491	29	.	.	PUNCT
taxlaw-2812	492	1	128	128	NUM
taxlaw-2812	492	2	of	of	ADP
taxlaw-2812	492	3	this	this	DET
taxlaw-2812	492	4	total	total	NOUN
taxlaw-2812	492	5	,	,	PUNCT
taxlaw-2812	492	6	$	$	SYM
taxlaw-2812	492	7	285	285	NUM
taxlaw-2812	492	8	billion	billion	NUM
taxlaw-2812	492	9	was	be	AUX
taxlaw-2812	492	10	from	from	ADP
taxlaw-2812	492	11	incorrect	incorrect	ADJ
taxlaw-2812	492	12	reporting	reporting	NOUN
taxlaw-2812	492	13	on	on	ADP
taxlaw-2812	492	14	tax	tax	NOUN
taxlaw-2812	492	15	returns	return	NOUN
taxlaw-2812	492	16	(	(	PUNCT
taxlaw-2812	492	17	as	as	SCONJ
taxlaw-2812	492	18	opposed	oppose	VERB
taxlaw-2812	492	19	to	to	ADP
taxlaw-2812	492	20	failure	failure	NOUN
taxlaw-2812	492	21	to	to	PART
taxlaw-2812	492	22	file	file	VERB
taxlaw-2812	492	23	or	or	CCONJ
taxlaw-2812	492	24	pay	pay	VERB
taxlaw-2812	492	25	)	)	PUNCT
taxlaw-2812	492	26	.	.	PUNCT
taxlaw-2812	493	1	129	129	NUM
taxlaw-2812	494	1	the	the	DET
taxlaw-2812	494	2	individual	individual	ADJ
taxlaw-2812	494	3	income	income	NOUN
taxlaw-2812	494	4	underreporting	underreporte	VERB
taxlaw-2812	494	5	gap	gap	NOUN
taxlaw-2812	494	6	was	be	AUX
taxlaw-2812	494	7	approximately	approximately	ADV
taxlaw-2812	494	8	$	$	SYM
taxlaw-2812	494	9	197	197	NUM
taxlaw-2812	494	10	billion	billion	NUM
taxlaw-2812	494	11	of	of	ADP
taxlaw-2812	494	12	the	the	DET
taxlaw-2812	494	13	$	$	SYM
taxlaw-2812	494	14	285	285	NUM
taxlaw-2812	494	15	billion	billion	NUM
taxlaw-2812	494	16	total	total	NOUN
taxlaw-2812	494	17	.	.	PUNCT
taxlaw-2812	495	1	130	130	NUM
taxlaw-2812	495	2	in	in	ADP
taxlaw-2812	495	3	contrast	contrast	NOUN
taxlaw-2812	495	4	,	,	PUNCT
taxlaw-2812	495	5	the	the	DET
taxlaw-2812	495	6	amount	amount	NOUN
taxlaw-2812	495	7	of	of	ADP
taxlaw-2812	495	8	incorrectly	incorrectly	ADV
taxlaw-2812	495	9	claimed	claim	VERB
taxlaw-2812	495	10	credits	credit	NOUN
taxlaw-2812	495	11	,	,	PUNCT
taxlaw-2812	495	12	including	include	VERB
taxlaw-2812	495	13	the	the	DET
taxlaw-2812	495	14	eitc	eitc	NOUN
taxlaw-2812	495	15	,	,	PUNCT
taxlaw-2812	495	16	was	be	AUX
taxlaw-2812	495	17	only	only	ADV
taxlaw-2812	495	18	$	$	SYM
taxlaw-2812	495	19	17	17	NUM
taxlaw-2812	495	20	billion	billion	NUM
taxlaw-2812	495	21	.	.	PUNCT
taxlaw-2812	496	1	131	131	NUM
taxlaw-2812	496	2	this	this	PRON
taxlaw-2812	496	3	means	mean	VERB
taxlaw-2812	496	4	that	that	PRON
taxlaw-2812	496	5	incorrectly	incorrectly	ADV
taxlaw-2812	496	6	claimed	claim	VERB
taxlaw-2812	496	7	credits	credit	NOUN
taxlaw-2812	496	8	account	account	VERB
taxlaw-2812	496	9	for	for	ADP
taxlaw-2812	496	10	less	less	ADJ
taxlaw-2812	496	11	than	than	ADP
taxlaw-2812	496	12	five	five	NUM
taxlaw-2812	496	13	percent	percent	NOUN
taxlaw-2812	496	14	of	of	ADP
taxlaw-2812	496	15	the	the	DET
taxlaw-2812	496	16	total	total	ADJ
taxlaw-2812	496	17	tax	tax	NOUN
taxlaw-2812	496	18	credits	credit	NOUN
taxlaw-2812	496	19	,	,	PUNCT
taxlaw-2812	496	20	which	which	PRON
taxlaw-2812	496	21	is	be	AUX
taxlaw-2812	496	22	a	a	DET
taxlaw-2812	496	23	relatively	relatively	ADV
taxlaw-2812	496	24	minor	minor	ADJ
taxlaw-2812	496	25	fraction	fraction	NOUN
taxlaw-2812	496	26	of	of	ADP
taxlaw-2812	496	27	the	the	DET
taxlaw-2812	496	28	total	total	NOUN
taxlaw-2812	496	29	.	.	PUNCT
taxlaw-2812	497	1	132	132	NUM
taxlaw-2812	497	2	second	second	ADJ
taxlaw-2812	497	3	,	,	PUNCT
taxlaw-2812	497	4	the	the	DET
taxlaw-2812	497	5	emphasis	emphasis	NOUN
taxlaw-2812	497	6	on	on	ADP
taxlaw-2812	497	7	closing	close	VERB
taxlaw-2812	497	8	the	the	DET
taxlaw-2812	497	9	tax	tax	NOUN
taxlaw-2812	497	10	gap	gap	NOUN
taxlaw-2812	497	11	also	also	ADV
taxlaw-2812	497	12	motivates	motivate	VERB
taxlaw-2812	497	13	the	the	DET
taxlaw-2812	497	14	irs	irs	PROPN
taxlaw-2812	497	15	to	to	PART
taxlaw-2812	497	16	attempt	attempt	VERB
taxlaw-2812	497	17	to	to	PART
taxlaw-2812	497	18	crack	crack	VERB
taxlaw-2812	497	19	down	down	ADP
taxlaw-2812	497	20	on	on	ADP
taxlaw-2812	497	21	non	non	ADJ
taxlaw-2812	497	22	-	-	NOUN
taxlaw-2812	497	23	compliance	compliance	NOUN
taxlaw-2812	497	24	instead	instead	ADV
taxlaw-2812	497	25	of	of	ADP
taxlaw-2812	497	26	promoting	promote	VERB
taxlaw-2812	497	27	participation	participation	NOUN
taxlaw-2812	497	28	in	in	ADP
taxlaw-2812	497	29	programs	program	NOUN
taxlaw-2812	497	30	.	.	PUNCT
taxlaw-2812	498	1	these	these	DET
taxlaw-2812	498	2	two	two	NUM
taxlaw-2812	498	3	goals	goal	NOUN
taxlaw-2812	498	4	are	be	AUX
taxlaw-2812	498	5	often	often	ADV
taxlaw-2812	498	6	in	in	ADP
taxlaw-2812	498	7	conflict	conflict	NOUN
taxlaw-2812	498	8	with	with	ADP
taxlaw-2812	498	9	each	each	DET
taxlaw-2812	498	10	other	other	ADJ
taxlaw-2812	498	11	,	,	PUNCT
taxlaw-2812	498	12	and	and	CCONJ
taxlaw-2812	498	13	the	the	DET
taxlaw-2812	498	14	mission	mission	NOUN
taxlaw-2812	498	15	and	and	CCONJ
taxlaw-2812	498	16	culture	culture	NOUN
taxlaw-2812	498	17	of	of	ADP
taxlaw-2812	498	18	the	the	DET
taxlaw-2812	498	19	irs	irs	PROPN
taxlaw-2812	498	20	often	often	ADV
taxlaw-2812	498	21	leads	lead	VERB
taxlaw-2812	498	22	to	to	ADP
taxlaw-2812	498	23	the	the	DET
taxlaw-2812	498	24	collection	collection	NOUN
taxlaw-2812	498	25	and	and	CCONJ
taxlaw-2812	498	26	compliance	compliance	NOUN
taxlaw-2812	498	27	activities	activity	NOUN
taxlaw-2812	498	28	of	of	ADP
taxlaw-2812	498	29	the	the	DET
taxlaw-2812	498	30	irs	irs	PROPN
taxlaw-2812	498	31	overshadowing	overshadow	VERB
taxlaw-2812	498	32	the	the	DET
taxlaw-2812	498	33	social	social	ADJ
taxlaw-2812	498	34	policy	policy	NOUN
taxlaw-2812	498	35	objectives	objective	NOUN
taxlaw-2812	498	36	of	of	ADP
taxlaw-2812	498	37	programs	program	NOUN
taxlaw-2812	498	38	such	such	ADJ
taxlaw-2812	498	39	as	as	ADP
taxlaw-2812	498	40	the	the	DET
taxlaw-2812	498	41	eitc	eitc	NOUN
taxlaw-2812	498	42	.	.	PUNCT
taxlaw-2812	499	1	as	as	ADP
taxlaw-2812	499	2	a	a	DET
taxlaw-2812	499	3	result	result	NOUN
taxlaw-2812	499	4	,	,	PUNCT
taxlaw-2812	499	5	the	the	DET
taxlaw-2812	499	6	irs	irs	PROPN
taxlaw-2812	499	7	should	should	AUX
taxlaw-2812	499	8	reevaluate	reevaluate	VERB
taxlaw-2812	499	9	its	its	PRON
taxlaw-2812	499	10	mission	mission	NOUN
taxlaw-2812	499	11	statement	statement	NOUN
taxlaw-2812	499	12	to	to	PART
taxlaw-2812	499	13	acknowledge	acknowledge	VERB
taxlaw-2812	499	14	its	its	PRON
taxlaw-2812	499	15	dual	dual	ADJ
taxlaw-2812	499	16	roles	role	NOUN
taxlaw-2812	499	17	of	of	ADP
taxlaw-2812	499	18	promoting	promote	VERB
taxlaw-2812	499	19	tax	tax	NOUN
taxlaw-2812	499	20	compliance	compliance	NOUN
taxlaw-2812	499	21	and	and	CCONJ
taxlaw-2812	499	22	delivering	deliver	VERB
taxlaw-2812	499	23	social	social	ADJ
taxlaw-2812	499	24	programs	program	NOUN
taxlaw-2812	499	25	.	.	PUNCT
taxlaw-2812	500	1	new	new	PROPN
taxlaw-2812	500	2	zealand	zealand	PROPN
taxlaw-2812	500	3	is	be	AUX
taxlaw-2812	500	4	an	an	DET
taxlaw-2812	500	5	illustrative	illustrative	ADJ
taxlaw-2812	500	6	example	example	NOUN
taxlaw-2812	500	7	of	of	ADP
taxlaw-2812	500	8	how	how	SCONJ
taxlaw-2812	500	9	this	this	PRON
taxlaw-2812	500	10	can	can	AUX
taxlaw-2812	500	11	occur	occur	VERB
taxlaw-2812	500	12	,	,	PUNCT
taxlaw-2812	500	13	as	as	SCONJ
taxlaw-2812	500	14	highlighted	highlight	VERB
taxlaw-2812	500	15	by	by	ADP
taxlaw-2812	500	16	the	the	DET
taxlaw-2812	500	17	u.s	u.s	PROPN
taxlaw-2812	500	18	.	.	PROPN
taxlaw-2812	500	19	national	national	PROPN
taxlaw-2812	500	20	taxpayer	taxpayer	PROPN
taxlaw-2812	500	21	advocate	advocate	NOUN
taxlaw-2812	500	22	.	.	PUNCT
taxlaw-2812	501	1	133	133	NUM
taxlaw-2812	501	2	in	in	ADP
taxlaw-2812	501	3	2004	2004	NUM
taxlaw-2812	501	4	,	,	PUNCT
taxlaw-2812	501	5	new	new	PROPN
taxlaw-2812	501	6	zealand	zealand	PROPN
taxlaw-2812	501	7	passed	pass	VERB
taxlaw-2812	501	8	a	a	DET
taxlaw-2812	501	9	comprehensive	comprehensive	ADJ
taxlaw-2812	501	10	social	social	ADJ
taxlaw-2812	501	11	welfare	welfare	NOUN
taxlaw-2812	501	12	program	program	NOUN
taxlaw-2812	501	13	aimed	aim	VERB
taxlaw-2812	501	14	at	at	ADP
taxlaw-2812	501	15	combining	combine	VERB
taxlaw-2812	501	16	support	support	NOUN
taxlaw-2812	501	17	to	to	ADP
taxlaw-2812	501	18	families	family	NOUN
taxlaw-2812	501	19	with	with	ADP
taxlaw-2812	501	20	incentives	incentive	NOUN
taxlaw-2812	501	21	to	to	PART
taxlaw-2812	501	22	work	work	VERB
taxlaw-2812	501	23	that	that	PRON
taxlaw-2812	501	24	is	be	AUX
taxlaw-2812	501	25	administered	administer	VERB
taxlaw-2812	501	26	through	through	ADP
taxlaw-2812	501	27	the	the	DET
taxlaw-2812	501	28	country	country	NOUN
taxlaw-2812	501	29	’s	’s	PART
taxlaw-2812	501	30	tax	tax	NOUN
taxlaw-2812	501	31	system	system	NOUN
taxlaw-2812	501	32	,	,	PUNCT
taxlaw-2812	501	33	inland	inland	ADJ
taxlaw-2812	501	34	revenue	revenue	NOUN
taxlaw-2812	501	35	.	.	PUNCT
taxlaw-2812	502	1	134	134	NUM
taxlaw-2812	502	2	this	this	DET
taxlaw-2812	502	3	reform	reform	NOUN
taxlaw-2812	502	4	“	"	PUNCT
taxlaw-2812	502	5	had	have	VERB
taxlaw-2812	502	6	three	three	NUM
taxlaw-2812	502	7	key	key	ADJ
taxlaw-2812	502	8	objectives	objective	NOUN
taxlaw-2812	502	9	:	:	PUNCT
taxlaw-2812	502	10	making	make	VERB
taxlaw-2812	502	11	work	work	NOUN
taxlaw-2812	502	12	pay	pay	VERB
taxlaw-2812	502	13	,	,	PUNCT
taxlaw-2812	502	14	ensuring	ensure	VERB
taxlaw-2812	502	15	income	income	NOUN
taxlaw-2812	502	16	adequacy	adequacy	NOUN
taxlaw-2812	502	17	,	,	PUNCT
taxlaw-2812	502	18	and	and	CCONJ
taxlaw-2812	502	19	supporting	support	VERB
taxlaw-2812	502	20	125	125	NUM
taxlaw-2812	502	21	congressional	congressional	ADJ
taxlaw-2812	502	22	budget	budget	NOUN
taxlaw-2812	502	23	office	office	NOUN
taxlaw-2812	502	24	,	,	PUNCT
taxlaw-2812	502	25	pub	pub	NOUN
taxlaw-2812	502	26	.	.	PUNCT
taxlaw-2812	503	1	no	no	INTJ
taxlaw-2812	503	2	.	.	NOUN
taxlaw-2812	503	3	4220	4220	NUM
taxlaw-2812	503	4	,	,	PUNCT
taxlaw-2812	503	5	trends	trend	NOUN
taxlaw-2812	503	6	in	in	ADP
taxlaw-2812	503	7	federal	federal	ADJ
taxlaw-2812	503	8	tax	tax	NOUN
taxlaw-2812	503	9	revenues	revenue	NOUN
taxlaw-2812	503	10	and	and	CCONJ
taxlaw-2812	503	11	rates	rate	NOUN
taxlaw-2812	503	12	12	12	NUM
taxlaw-2812	503	13	(	(	PUNCT
taxlaw-2812	503	14	2010	2010	NUM
taxlaw-2812	503	15	)	)	PUNCT
taxlaw-2812	503	16	,	,	PUNCT
taxlaw-2812	503	17	available	available	ADJ
taxlaw-2812	503	18	at	at	ADP
taxlaw-2812	503	19	http://www.cbo.gov/ftpdocs/119xx/doc11976/2010-1202_incometax_chartbook.pdf	http://www.cbo.gov/ftpdocs/119xx/doc11976/2010-1202_incometax_chartbook.pdf	PROPN
taxlaw-2812	503	20	.	.	PUNCT
taxlaw-2812	504	1	126	126	NUM
taxlaw-2812	504	2	see	see	VERB
taxlaw-2812	504	3	,	,	PUNCT
taxlaw-2812	504	4	e.g.	e.g.	ADV
taxlaw-2812	504	5	,	,	PUNCT
taxlaw-2812	504	6	internal	internal	ADJ
taxlaw-2812	504	7	revenue	revenue	NOUN
taxlaw-2812	504	8	serv	serv	X
taxlaw-2812	504	9	.	.	PUNCT
taxlaw-2812	504	10	,	,	PUNCT
taxlaw-2812	504	11	dep’t	dep’t	NOUN
taxlaw-2812	504	12	of	of	ADP
taxlaw-2812	504	13	the	the	DET
taxlaw-2812	504	14	treas	treas	PROPN
taxlaw-2812	504	15	.	.	PUNCT
taxlaw-2812	504	16	,	,	PUNCT
taxlaw-2812	504	17	update	update	NOUN
taxlaw-2812	504	18	on	on	ADP
taxlaw-2812	504	19	reducing	reduce	VERB
taxlaw-2812	504	20	the	the	DET
taxlaw-2812	504	21	federal	federal	ADJ
taxlaw-2812	504	22	tax	tax	NOUN
taxlaw-2812	504	23	gap	gap	NOUN
taxlaw-2812	504	24	and	and	CCONJ
taxlaw-2812	504	25	improving	improve	VERB
taxlaw-2812	504	26	voluntary	voluntary	ADJ
taxlaw-2812	504	27	compliance	compliance	NOUN
taxlaw-2812	504	28	2	2	NUM
taxlaw-2812	504	29	(	(	PUNCT
taxlaw-2812	504	30	2009	2009	NUM
taxlaw-2812	504	31	)	)	PUNCT
taxlaw-2812	504	32	;	;	PUNCT
taxlaw-2812	504	33	nat’l	nat’l	NOUN
taxlaw-2812	504	34	taxpayer	taxpayer	NOUN
taxlaw-2812	504	35	advocate	advocate	NOUN
taxlaw-2812	504	36	,	,	PUNCT
taxlaw-2812	504	37	supra	supra	PROPN
taxlaw-2812	504	38	note	note	PROPN
taxlaw-2812	504	39	35	35	NUM
taxlaw-2812	504	40	,	,	PUNCT
taxlaw-2812	504	41	at	at	ADP
taxlaw-2812	504	42	92	92	NUM
taxlaw-2812	504	43	.	.	PUNCT
taxlaw-2812	505	1	127	127	NUM
taxlaw-2812	505	2	see	see	VERB
taxlaw-2812	505	3	nat’l	nat’l	NOUN
taxlaw-2812	505	4	taxpayer	taxpayer	NOUN
taxlaw-2812	505	5	advocate	advocate	NOUN
taxlaw-2812	505	6	,	,	PUNCT
taxlaw-2812	505	7	supra	supra	PROPN
taxlaw-2812	505	8	note	note	PROPN
taxlaw-2812	505	9	35	35	NUM
taxlaw-2812	505	10	,	,	PUNCT
taxlaw-2812	505	11	at	at	ADP
taxlaw-2812	505	12	92	92	NUM
taxlaw-2812	505	13	.	.	NOUN
taxlaw-2812	506	1	128	128	NUM
taxlaw-2812	506	2	internal	internal	ADJ
taxlaw-2812	506	3	revenue	revenue	NOUN
taxlaw-2812	506	4	serv	serv	X
taxlaw-2812	506	5	.	.	PUNCT
taxlaw-2812	506	6	,	,	PUNCT
taxlaw-2812	506	7	supra	supra	PROPN
taxlaw-2812	506	8	note	note	PROPN
taxlaw-2812	506	9	126	126	NUM
taxlaw-2812	506	10	,	,	PUNCT
taxlaw-2812	506	11	at	at	ADP
taxlaw-2812	506	12	4	4	NUM
taxlaw-2812	506	13	.	.	NUM
taxlaw-2812	506	14	129	129	NUM
taxlaw-2812	507	1	i	i	PRON
taxlaw-2812	507	2	d.	d.	PROPN
taxlaw-2812	507	3	130	130	NUM
taxlaw-2812	508	1	i	i	PRON
taxlaw-2812	508	2	d.	d.	PROPN
taxlaw-2812	508	3	131	131	NUM
taxlaw-2812	509	1	i	i	PRON
taxlaw-2812	509	2	d.	d.	PROPN
taxlaw-2812	509	3	132	132	NUM
taxlaw-2812	509	4	see	see	VERB
taxlaw-2812	509	5	nat’l	nat’l	NOUN
taxlaw-2812	509	6	taxpayer	taxpayer	NOUN
taxlaw-2812	509	7	advocate	advocate	NOUN
taxlaw-2812	509	8	,	,	PUNCT
taxlaw-2812	509	9	supra	supra	PROPN
taxlaw-2812	509	10	note	note	PROPN
taxlaw-2812	509	11	35	35	NUM
taxlaw-2812	509	12	,	,	PUNCT
taxlaw-2812	509	13	at	at	ADP
taxlaw-2812	509	14	82	82	NUM
taxlaw-2812	509	15	-	-	SYM
taxlaw-2812	509	16	83	83	NUM
taxlaw-2812	509	17	(	(	PUNCT
taxlaw-2812	509	18	noting	note	VERB
taxlaw-2812	509	19	that	that	SCONJ
taxlaw-2812	509	20	“	"	PUNCT
taxlaw-2812	509	21	approximately	approximately	ADV
taxlaw-2812	509	22	55	55	NUM
taxlaw-2812	509	23	percent	percent	NOUN
taxlaw-2812	509	24	.	.	PUNCT
taxlaw-2812	509	25	.	.	PUNCT
taxlaw-2812	510	1	.	.	PUNCT
taxlaw-2812	511	1	of	of	ADP
taxlaw-2812	511	2	the	the	DET
taxlaw-2812	511	3	individual	individual	ADJ
taxlaw-2812	511	4	underreporting	underreporting	ADJ
taxlaw-2812	511	5	gap	gap	NOUN
taxlaw-2812	511	6	.	.	PUNCT
taxlaw-2812	511	7	.	.	PUNCT
taxlaw-2812	511	8	.	.	PUNCT
taxlaw-2812	512	1	came	come	VERB
taxlaw-2812	512	2	from	from	ADP
taxlaw-2812	512	3	understated	understated	ADJ
taxlaw-2812	512	4	net	net	ADJ
taxlaw-2812	512	5	business	business	NOUN
taxlaw-2812	512	6	income	income	NOUN
taxlaw-2812	512	7	,	,	PUNCT
taxlaw-2812	512	8	such	such	ADJ
taxlaw-2812	512	9	as	as	ADP
taxlaw-2812	512	10	unreported	unreported	ADJ
taxlaw-2812	512	11	receipts	receipt	NOUN
taxlaw-2812	512	12	and	and	CCONJ
taxlaw-2812	512	13	overstated	overstate	VERB
taxlaw-2812	512	14	expenses	expense	NOUN
taxlaw-2812	512	15	for	for	ADP
taxlaw-2812	512	16	self	self	NOUN
taxlaw-2812	512	17	-	-	PUNCT
taxlaw-2812	512	18	employed	employ	VERB
taxlaw-2812	512	19	taxpayers	taxpayer	NOUN
taxlaw-2812	512	20	.	.	PUNCT
taxlaw-2812	512	21	.	.	PUNCT
taxlaw-2812	512	22	.	.	PUNCT
taxlaw-2812	513	1	[	[	X
taxlaw-2812	513	2	compared	compare	VERB
taxlaw-2812	513	3	to	to	ADP
taxlaw-2812	513	4	]	]	PUNCT
taxlaw-2812	513	5	only	only	ADV
taxlaw-2812	513	6	about	about	ADV
taxlaw-2812	513	7	nine	nine	NUM
taxlaw-2812	513	8	percent	percent	NOUN
taxlaw-2812	513	9	.	.	PUNCT
taxlaw-2812	513	10	.	.	PUNCT
taxlaw-2812	513	11	.	.	PUNCT
taxlaw-2812	514	1	from	from	ADP
taxlaw-2812	514	2	overstated	overstate	VERB
taxlaw-2812	514	3	tax	tax	NOUN
taxlaw-2812	514	4	credits	credit	NOUN
taxlaw-2812	514	5	.	.	PUNCT
taxlaw-2812	514	6	”	"	PUNCT
taxlaw-2812	514	7	)	)	PUNCT
taxlaw-2812	514	8	.	.	PUNCT
taxlaw-2812	515	1	133	133	NUM
taxlaw-2812	515	2	i	i	PRON
taxlaw-2812	515	3	d.	d.	PROPN
taxlaw-2812	515	4	at	at	ADP
taxlaw-2812	515	5	87	87	NUM
taxlaw-2812	515	6	.	.	PUNCT
taxlaw-2812	516	1	134	134	NUM
taxlaw-2812	516	2	see	see	VERB
taxlaw-2812	516	3	taxation	taxation	NOUN
taxlaw-2812	516	4	(	(	PUNCT
taxlaw-2812	516	5	working	work	VERB
taxlaw-2812	516	6	for	for	ADP
taxlaw-2812	516	7	families	family	NOUN
taxlaw-2812	516	8	)	)	PUNCT
taxlaw-2812	516	9	act	act	PROPN
taxlaw-2812	516	10	2004	2004	NUM
taxlaw-2812	516	11	(	(	PUNCT
taxlaw-2812	516	12	n.z	n.z	PROPN
taxlaw-2812	516	13	.	.	PROPN
taxlaw-2812	516	14	)	)	PUNCT
taxlaw-2812	516	15	,	,	PUNCT
taxlaw-2812	516	16	available	available	ADJ
taxlaw-2812	516	17	at	at	ADP
taxlaw-2812	516	18	http://www.legislation.govt.nz/act/public/2004/0052/latest/whole.html	http://www.legislation.govt.nz/act/public/2004/0052/latest/whole.html	PROPN
taxlaw-2812	516	19	(	(	PUNCT
taxlaw-2812	516	20	last	last	ADJ
taxlaw-2812	516	21	visited	visit	VERB
taxlaw-2812	516	22	aug	aug	PROPN
taxlaw-2812	516	23	.	.	PROPN
taxlaw-2812	516	24	30	30	NUM
taxlaw-2812	516	25	,	,	PUNCT
taxlaw-2812	516	26	2011	2011	NUM
taxlaw-2812	516	27	)	)	PUNCT
taxlaw-2812	516	28	.	.	PUNCT
taxlaw-2812	517	1	196	196	NUM
taxlaw-2812	517	2	columbia	columbia	PROPN
taxlaw-2812	517	3	journal	journal	PROPN
taxlaw-2812	517	4	of	of	ADP
taxlaw-2812	517	5	tax	tax	NOUN
taxlaw-2812	517	6	law	law	NOUN
taxlaw-2812	517	7	[	[	X
taxlaw-2812	517	8	vol.3:177	vol.3:177	PROPN
taxlaw-2812	517	9	people	people	NOUN
taxlaw-2812	517	10	.	.	PUNCT
taxlaw-2812	517	11	.	.	PUNCT
taxlaw-2812	517	12	.	.	PUNCT
taxlaw-2812	518	1	into	into	ADP
taxlaw-2812	518	2	paid	pay	VERB
taxlaw-2812	518	3	work	work	NOUN
taxlaw-2812	518	4	.	.	PUNCT
taxlaw-2812	518	5	”	"	PUNCT
taxlaw-2812	519	1	135	135	NUM
taxlaw-2812	519	2	since	since	SCONJ
taxlaw-2812	519	3	this	this	PRON
taxlaw-2812	519	4	changed	change	VERB
taxlaw-2812	519	5	the	the	DET
taxlaw-2812	519	6	mission	mission	NOUN
taxlaw-2812	519	7	of	of	ADP
taxlaw-2812	519	8	inland	inland	ADJ
taxlaw-2812	519	9	revenue	revenue	NOUN
taxlaw-2812	519	10	to	to	PART
taxlaw-2812	519	11	create	create	VERB
taxlaw-2812	519	12	a	a	DET
taxlaw-2812	519	13	greater	great	ADJ
taxlaw-2812	519	14	emphasis	emphasis	NOUN
taxlaw-2812	519	15	on	on	ADP
taxlaw-2812	519	16	delivering	deliver	VERB
taxlaw-2812	519	17	benefits	benefit	NOUN
taxlaw-2812	519	18	,	,	PUNCT
taxlaw-2812	519	19	instead	instead	ADV
taxlaw-2812	519	20	of	of	ADP
taxlaw-2812	519	21	promoting	promote	VERB
taxlaw-2812	519	22	compliance	compliance	NOUN
taxlaw-2812	519	23	,	,	PUNCT
taxlaw-2812	519	24	a	a	DET
taxlaw-2812	519	25	comprehensive	comprehensive	ADJ
taxlaw-2812	519	26	“	"	PUNCT
taxlaw-2812	519	27	analytical	analytical	ADJ
taxlaw-2812	519	28	redesign	redesign	NOUN
taxlaw-2812	519	29	process	process	NOUN
taxlaw-2812	519	30	”	"	PUNCT
taxlaw-2812	519	31	was	be	AUX
taxlaw-2812	519	32	undertaken	undertake	VERB
taxlaw-2812	519	33	.	.	PUNCT
taxlaw-2812	520	1	136	136	NUM
taxlaw-2812	520	2	this	this	DET
taxlaw-2812	520	3	process	process	NOUN
taxlaw-2812	520	4	helped	help	VERB
taxlaw-2812	520	5	to	to	PART
taxlaw-2812	520	6	change	change	VERB
taxlaw-2812	520	7	the	the	DET
taxlaw-2812	520	8	culture	culture	NOUN
taxlaw-2812	520	9	,	,	PUNCT
taxlaw-2812	520	10	structure	structure	NOUN
taxlaw-2812	520	11	,	,	PUNCT
taxlaw-2812	520	12	and	and	CCONJ
taxlaw-2812	520	13	emphasis	emphasis	NOUN
taxlaw-2812	520	14	of	of	ADP
taxlaw-2812	520	15	the	the	DET
taxlaw-2812	520	16	agency	agency	NOUN
taxlaw-2812	520	17	to	to	PART
taxlaw-2812	520	18	recognize	recognize	VERB
taxlaw-2812	520	19	the	the	DET
taxlaw-2812	520	20	new	new	ADJ
taxlaw-2812	520	21	dual	dual	ADJ
taxlaw-2812	520	22	mission	mission	NOUN
taxlaw-2812	520	23	.	.	PUNCT
taxlaw-2812	521	1	although	although	SCONJ
taxlaw-2812	521	2	the	the	DET
taxlaw-2812	521	3	reforms	reform	NOUN
taxlaw-2812	521	4	have	have	AUX
taxlaw-2812	521	5	only	only	ADV
taxlaw-2812	521	6	been	be	AUX
taxlaw-2812	521	7	in	in	ADP
taxlaw-2812	521	8	place	place	NOUN
taxlaw-2812	521	9	a	a	DET
taxlaw-2812	521	10	few	few	ADJ
taxlaw-2812	521	11	years	year	NOUN
taxlaw-2812	521	12	,	,	PUNCT
taxlaw-2812	521	13	initial	initial	ADJ
taxlaw-2812	521	14	econometric	econometric	ADJ
taxlaw-2812	521	15	research	research	NOUN
taxlaw-2812	521	16	has	have	AUX
taxlaw-2812	521	17	suggested	suggest	VERB
taxlaw-2812	521	18	that	that	SCONJ
taxlaw-2812	521	19	new	new	PROPN
taxlaw-2812	521	20	zealand	zealand	PROPN
taxlaw-2812	521	21	’s	’s	PART
taxlaw-2812	521	22	reforms	reform	NOUN
taxlaw-2812	521	23	have	have	AUX
taxlaw-2812	521	24	resulted	result	VERB
taxlaw-2812	521	25	in	in	ADP
taxlaw-2812	521	26	increases	increase	NOUN
taxlaw-2812	521	27	in	in	ADP
taxlaw-2812	521	28	employment	employment	NOUN
taxlaw-2812	521	29	and	and	CCONJ
taxlaw-2812	521	30	hours	hour	NOUN
taxlaw-2812	521	31	worked	work	VERB
taxlaw-2812	521	32	due	due	ADP
taxlaw-2812	521	33	to	to	ADP
taxlaw-2812	521	34	the	the	DET
taxlaw-2812	521	35	tax	tax	NOUN
taxlaw-2812	521	36	reforms	reform	NOUN
taxlaw-2812	521	37	.	.	PUNCT
taxlaw-2812	522	1	137	137	NUM
taxlaw-2812	522	2	in	in	ADP
taxlaw-2812	522	3	america	america	PROPN
taxlaw-2812	522	4	,	,	PUNCT
taxlaw-2812	522	5	despite	despite	SCONJ
taxlaw-2812	522	6	the	the	DET
taxlaw-2812	522	7	fact	fact	NOUN
taxlaw-2812	522	8	that	that	SCONJ
taxlaw-2812	522	9	the	the	DET
taxlaw-2812	522	10	eitc	eitc	NOUN
taxlaw-2812	522	11	has	have	AUX
taxlaw-2812	522	12	existed	exist	VERB
taxlaw-2812	522	13	since	since	SCONJ
taxlaw-2812	522	14	the	the	DET
taxlaw-2812	522	15	mid-1970s	mid-1970	NOUN
taxlaw-2812	522	16	and	and	CCONJ
taxlaw-2812	522	17	been	be	AUX
taxlaw-2812	522	18	a	a	DET
taxlaw-2812	522	19	major	major	ADJ
taxlaw-2812	522	20	part	part	NOUN
taxlaw-2812	522	21	of	of	ADP
taxlaw-2812	522	22	our	our	PRON
taxlaw-2812	522	23	welfare	welfare	NOUN
taxlaw-2812	522	24	system	system	NOUN
taxlaw-2812	522	25	since	since	SCONJ
taxlaw-2812	522	26	mid-1990s	mid-1990	NOUN
taxlaw-2812	522	27	,	,	PUNCT
taxlaw-2812	522	28	the	the	DET
taxlaw-2812	522	29	irs	irs	PROPN
taxlaw-2812	522	30	has	have	VERB
taxlaw-2812	522	31	yet	yet	ADV
taxlaw-2812	522	32	to	to	PART
taxlaw-2812	522	33	undergo	undergo	VERB
taxlaw-2812	522	34	a	a	DET
taxlaw-2812	522	35	reform	reform	NOUN
taxlaw-2812	522	36	process	process	NOUN
taxlaw-2812	522	37	that	that	PRON
taxlaw-2812	522	38	recognizes	recognize	VERB
taxlaw-2812	522	39	the	the	DET
taxlaw-2812	522	40	importance	importance	NOUN
taxlaw-2812	522	41	of	of	ADP
taxlaw-2812	522	42	the	the	DET
taxlaw-2812	522	43	social	social	ADJ
taxlaw-2812	522	44	programs	program	NOUN
taxlaw-2812	522	45	that	that	PRON
taxlaw-2812	522	46	congress	congress	PROPN
taxlaw-2812	522	47	has	have	AUX
taxlaw-2812	522	48	chosen	choose	VERB
taxlaw-2812	522	49	to	to	PART
taxlaw-2812	522	50	deliver	deliver	VERB
taxlaw-2812	522	51	through	through	ADP
taxlaw-2812	522	52	the	the	DET
taxlaw-2812	522	53	tax	tax	NOUN
taxlaw-2812	522	54	system	system	NOUN
taxlaw-2812	522	55	.	.	PUNCT
taxlaw-2812	523	1	138	138	NUM
taxlaw-2812	523	2	given	give	VERB
taxlaw-2812	523	3	the	the	DET
taxlaw-2812	523	4	importance	importance	NOUN
taxlaw-2812	523	5	of	of	ADP
taxlaw-2812	523	6	the	the	DET
taxlaw-2812	523	7	eitc	eitc	NOUN
taxlaw-2812	523	8	to	to	ADP
taxlaw-2812	523	9	american	american	ADJ
taxlaw-2812	523	10	welfare	welfare	NOUN
taxlaw-2812	523	11	policy	policy	NOUN
taxlaw-2812	523	12	,	,	PUNCT
taxlaw-2812	523	13	this	this	PRON
taxlaw-2812	523	14	is	be	AUX
taxlaw-2812	523	15	a	a	DET
taxlaw-2812	523	16	necessary	necessary	ADJ
taxlaw-2812	523	17	step	step	NOUN
taxlaw-2812	523	18	that	that	PRON
taxlaw-2812	523	19	should	should	AUX
taxlaw-2812	523	20	be	be	AUX
taxlaw-2812	523	21	considered	consider	VERB
taxlaw-2812	523	22	to	to	PART
taxlaw-2812	523	23	transform	transform	VERB
taxlaw-2812	523	24	the	the	DET
taxlaw-2812	523	25	irs	irs	PROPN
taxlaw-2812	523	26	from	from	ADP
taxlaw-2812	523	27	an	an	DET
taxlaw-2812	523	28	organization	organization	NOUN
taxlaw-2812	523	29	predominantly	predominantly	ADV
taxlaw-2812	523	30	concerned	concern	VERB
taxlaw-2812	523	31	with	with	ADP
taxlaw-2812	523	32	enforcement	enforcement	NOUN
taxlaw-2812	523	33	to	to	ADP
taxlaw-2812	523	34	an	an	DET
taxlaw-2812	523	35	agency	agency	NOUN
taxlaw-2812	523	36	with	with	ADP
taxlaw-2812	523	37	the	the	DET
taxlaw-2812	523	38	separate	separate	ADJ
taxlaw-2812	523	39	roles	role	NOUN
taxlaw-2812	523	40	of	of	ADP
taxlaw-2812	523	41	revenue	revenue	NOUN
taxlaw-2812	523	42	collection	collection	NOUN
taxlaw-2812	523	43	and	and	CCONJ
taxlaw-2812	523	44	social	social	ADJ
taxlaw-2812	523	45	policy	policy	NOUN
taxlaw-2812	523	46	administration	administration	NOUN
taxlaw-2812	523	47	.	.	PUNCT
taxlaw-2812	524	1	although	although	SCONJ
taxlaw-2812	524	2	these	these	DET
taxlaw-2812	524	3	reforms	reform	NOUN
taxlaw-2812	524	4	may	may	AUX
taxlaw-2812	524	5	dramatically	dramatically	ADV
taxlaw-2812	524	6	transform	transform	VERB
taxlaw-2812	524	7	the	the	DET
taxlaw-2812	524	8	irs	irs	PROPN
taxlaw-2812	524	9	,	,	PUNCT
taxlaw-2812	524	10	the	the	DET
taxlaw-2812	524	11	federal	federal	PROPN
taxlaw-2812	524	12	reserve	reserve	PROPN
taxlaw-2812	524	13	can	can	AUX
taxlaw-2812	524	14	provide	provide	VERB
taxlaw-2812	524	15	an	an	DET
taxlaw-2812	524	16	example	example	NOUN
taxlaw-2812	524	17	of	of	ADP
taxlaw-2812	524	18	an	an	DET
taxlaw-2812	524	19	institution	institution	NOUN
taxlaw-2812	524	20	that	that	PRON
taxlaw-2812	524	21	has	have	AUX
taxlaw-2812	524	22	successfully	successfully	ADV
taxlaw-2812	524	23	adopted	adopt	VERB
taxlaw-2812	524	24	two	two	NUM
taxlaw-2812	524	25	theoretically	theoretically	ADV
taxlaw-2812	524	26	conflicting	conflicting	ADJ
taxlaw-2812	524	27	missions	mission	NOUN
taxlaw-2812	524	28	.	.	PUNCT
taxlaw-2812	525	1	139	139	NUM
taxlaw-2812	525	2	under	under	ADP
taxlaw-2812	525	3	the	the	DET
taxlaw-2812	525	4	federal	federal	PROPN
taxlaw-2812	525	5	reserve	reserve	PROPN
taxlaw-2812	525	6	reform	reform	PROPN
taxlaw-2812	525	7	act	act	PROPN
taxlaw-2812	525	8	of	of	ADP
taxlaw-2812	525	9	1977	1977	NUM
taxlaw-2812	525	10	,	,	PUNCT
taxlaw-2812	525	11	it	it	PRON
taxlaw-2812	525	12	is	be	AUX
taxlaw-2812	525	13	the	the	DET
taxlaw-2812	525	14	dual	dual	ADJ
taxlaw-2812	525	15	mission	mission	NOUN
taxlaw-2812	525	16	of	of	ADP
taxlaw-2812	525	17	the	the	DET
taxlaw-2812	525	18	federal	federal	PROPN
taxlaw-2812	525	19	reserve	reserve	PROPN
taxlaw-2812	525	20	to	to	PART
taxlaw-2812	525	21	promote	promote	VERB
taxlaw-2812	525	22	production	production	NOUN
taxlaw-2812	525	23	and	and	CCONJ
taxlaw-2812	525	24	employment	employment	NOUN
taxlaw-2812	525	25	while	while	SCONJ
taxlaw-2812	525	26	curbing	curb	VERB
taxlaw-2812	525	27	inflation	inflation	NOUN
taxlaw-2812	525	28	.	.	PUNCT
taxlaw-2812	526	1	140	140	NUM
taxlaw-2812	526	2	although	although	SCONJ
taxlaw-2812	526	3	the	the	DET
taxlaw-2812	526	4	federal	federal	PROPN
taxlaw-2812	526	5	reserve	reserve	PROPN
taxlaw-2812	526	6	’s	’s	PART
taxlaw-2812	526	7	dual	dual	ADJ
taxlaw-2812	526	8	role	role	NOUN
taxlaw-2812	526	9	has	have	AUX
taxlaw-2812	526	10	come	come	VERB
taxlaw-2812	526	11	under	under	ADP
taxlaw-2812	526	12	attack	attack	NOUN
taxlaw-2812	526	13	recently	recently	ADV
taxlaw-2812	526	14	by	by	ADP
taxlaw-2812	526	15	members	member	NOUN
taxlaw-2812	526	16	of	of	ADP
taxlaw-2812	526	17	congress	congress	PROPN
taxlaw-2812	526	18	who	who	PRON
taxlaw-2812	526	19	feel	feel	VERB
taxlaw-2812	526	20	that	that	SCONJ
taxlaw-2812	526	21	the	the	DET
taxlaw-2812	526	22	focus	focus	NOUN
taxlaw-2812	526	23	should	should	AUX
taxlaw-2812	526	24	be	be	AUX
taxlaw-2812	526	25	solely	solely	ADV
taxlaw-2812	526	26	on	on	ADP
taxlaw-2812	526	27	keeping	keep	VERB
taxlaw-2812	526	28	inflation	inflation	NOUN
taxlaw-2812	526	29	low	low	ADJ
taxlaw-2812	526	30	,	,	PUNCT
taxlaw-2812	526	31	141	141	NUM
taxlaw-2812	526	32	these	these	DET
taxlaw-2812	526	33	criticisms	criticism	NOUN
taxlaw-2812	526	34	appear	appear	VERB
taxlaw-2812	526	35	to	to	PART
taxlaw-2812	526	36	highlight	highlight	VERB
taxlaw-2812	526	37	the	the	DET
taxlaw-2812	526	38	fact	fact	NOUN
taxlaw-2812	526	39	that	that	SCONJ
taxlaw-2812	526	40	the	the	DET
taxlaw-2812	526	41	federal	federal	PROPN
taxlaw-2812	526	42	reserve	reserve	PROPN
taxlaw-2812	526	43	has	have	AUX
taxlaw-2812	526	44	internalized	internalize	VERB
taxlaw-2812	526	45	the	the	DET
taxlaw-2812	526	46	importance	importance	NOUN
taxlaw-2812	526	47	of	of	ADP
taxlaw-2812	526	48	both	both	DET
taxlaw-2812	526	49	parts	part	NOUN
taxlaw-2812	526	50	of	of	ADP
taxlaw-2812	526	51	its	its	PRON
taxlaw-2812	526	52	mission	mission	NOUN
taxlaw-2812	526	53	.	.	PUNCT
taxlaw-2812	527	1	142	142	NUM
taxlaw-2812	527	2	135	135	NUM
taxlaw-2812	527	3	joanne	joanne	PROPN
taxlaw-2812	527	4	hames	hame	NOUN
taxlaw-2812	527	5	,	,	PUNCT
taxlaw-2812	527	6	facilitating	facilitate	VERB
taxlaw-2812	527	7	fertility	fertility	NOUN
taxlaw-2812	527	8	and	and	CCONJ
taxlaw-2812	527	9	paid	pay	VERB
taxlaw-2812	527	10	work	work	NOUN
taxlaw-2812	527	11	:	:	PUNCT
taxlaw-2812	527	12	contemporary	contemporary	ADJ
taxlaw-2812	527	13	family	family	NOUN
taxlaw-2812	527	14	-	-	PUNCT
taxlaw-2812	527	15	friendly	friendly	ADJ
taxlaw-2812	527	16	policy	policy	NOUN
taxlaw-2812	527	17	initiatives	initiative	NOUN
taxlaw-2812	527	18	and	and	CCONJ
taxlaw-2812	527	19	their	their	PRON
taxlaw-2812	527	20	social	social	ADJ
taxlaw-2812	527	21	impacts	impact	NOUN
taxlaw-2812	527	22	in	in	ADP
taxlaw-2812	527	23	australasia	australasia	PROPN
taxlaw-2812	527	24	,	,	PUNCT
taxlaw-2812	527	25	34	34	NUM
taxlaw-2812	527	26	soc	soc	NOUN
taxlaw-2812	527	27	.	.	PUNCT
taxlaw-2812	528	1	pol’y	pol’y	NOUN
taxlaw-2812	528	2	j.	j.	PROPN
taxlaw-2812	528	3	n.z	n.z	PROPN
taxlaw-2812	528	4	.	.	PROPN
taxlaw-2812	528	5	25	25	NUM
taxlaw-2812	528	6	,	,	PUNCT
taxlaw-2812	528	7	29	29	NUM
taxlaw-2812	528	8	(	(	PUNCT
taxlaw-2812	528	9	2009	2009	NUM
taxlaw-2812	528	10	)	)	PUNCT
taxlaw-2812	528	11	.	.	PUNCT
taxlaw-2812	529	1	136	136	NUM
taxlaw-2812	529	2	see	see	VERB
taxlaw-2812	529	3	nat’l	nat’l	NOUN
taxlaw-2812	529	4	taxpayer	taxpayer	NOUN
taxlaw-2812	529	5	advocate	advocate	NOUN
taxlaw-2812	529	6	,	,	PUNCT
taxlaw-2812	529	7	supra	supra	PROPN
taxlaw-2812	529	8	note	note	PROPN
taxlaw-2812	529	9	35	35	NUM
taxlaw-2812	529	10	,	,	PUNCT
taxlaw-2812	529	11	at	at	ADP
taxlaw-2812	529	12	87	87	NUM
taxlaw-2812	529	13	.	.	PUNCT
taxlaw-2812	530	1	137	137	NUM
taxlaw-2812	530	2	john	john	PROPN
taxlaw-2812	530	3	fitzgerald	fitzgerald	PROPN
taxlaw-2812	530	4	,	,	PUNCT
taxlaw-2812	530	5	tim	tim	PROPN
taxlaw-2812	530	6	maloney	maloney	PROPN
taxlaw-2812	530	7	,	,	PUNCT
taxlaw-2812	530	8	&	&	CCONJ
taxlaw-2812	530	9	gail	gail	PROPN
taxlaw-2812	530	10	pacheco	pacheco	PROPN
taxlaw-2812	530	11	,	,	PUNCT
taxlaw-2812	530	12	the	the	DET
taxlaw-2812	530	13	impact	impact	NOUN
taxlaw-2812	530	14	of	of	ADP
taxlaw-2812	530	15	recent	recent	ADJ
taxlaw-2812	530	16	changes	change	NOUN
taxlaw-2812	530	17	in	in	ADP
taxlaw-2812	530	18	family	family	NOUN
taxlaw-2812	530	19	assistance	assistance	NOUN
taxlaw-2812	530	20	on	on	ADP
taxlaw-2812	530	21	partnering	partnering	NOUN
taxlaw-2812	530	22	and	and	CCONJ
taxlaw-2812	530	23	women	woman	NOUN
taxlaw-2812	530	24	’s	’s	PART
taxlaw-2812	530	25	employment	employment	NOUN
taxlaw-2812	530	26	in	in	ADP
taxlaw-2812	530	27	new	new	PROPN
taxlaw-2812	530	28	zealand	zealand	PROPN
taxlaw-2812	530	29	,	,	PUNCT
taxlaw-2812	530	30	42	42	NUM
taxlaw-2812	530	31	n.z	n.z	PROPN
taxlaw-2812	530	32	.	.	PROPN
taxlaw-2812	530	33	econ	econ	PROPN
taxlaw-2812	530	34	.	.	PUNCT
taxlaw-2812	531	1	papers	paper	NOUN
taxlaw-2812	531	2	17	17	NUM
taxlaw-2812	531	3	,	,	PUNCT
taxlaw-2812	531	4	48	48	NUM
taxlaw-2812	531	5	(	(	PUNCT
taxlaw-2812	531	6	2008	2008	NUM
taxlaw-2812	531	7	)	)	PUNCT
taxlaw-2812	531	8	(	(	PUNCT
taxlaw-2812	531	9	stating	state	VERB
taxlaw-2812	531	10	that	that	SCONJ
taxlaw-2812	531	11	their	their	PRON
taxlaw-2812	531	12	study	study	NOUN
taxlaw-2812	531	13	“	"	PUNCT
taxlaw-2812	531	14	provide[s	provide[s	NOUN
taxlaw-2812	531	15	]	]	PUNCT
taxlaw-2812	531	16	some	some	DET
taxlaw-2812	531	17	evidence	evidence	NOUN
taxlaw-2812	531	18	of	of	ADP
taxlaw-2812	531	19	employment	employment	NOUN
taxlaw-2812	531	20	increases	increase	NOUN
taxlaw-2812	531	21	and	and	CCONJ
taxlaw-2812	531	22	more	more	ADV
taxlaw-2812	531	23	solid	solid	ADJ
taxlaw-2812	531	24	evidence	evidence	NOUN
taxlaw-2812	531	25	of	of	ADP
taxlaw-2812	531	26	work	work	NOUN
taxlaw-2812	531	27	hours	hour	NOUN
taxlaw-2812	531	28	increases	increase	NOUN
taxlaw-2812	531	29	for	for	ADP
taxlaw-2812	531	30	those	those	PRON
taxlaw-2812	531	31	working	work	VERB
taxlaw-2812	531	32	due	due	ADP
taxlaw-2812	531	33	to	to	ADP
taxlaw-2812	531	34	the	the	DET
taxlaw-2812	531	35	family	family	NOUN
taxlaw-2812	531	36	assistance	assistance	NOUN
taxlaw-2812	531	37	policy	policy	NOUN
taxlaw-2812	531	38	change	change	NOUN
taxlaw-2812	531	39	.	.	PUNCT
taxlaw-2812	531	40	”	"	PUNCT
taxlaw-2812	531	41	)	)	PUNCT
taxlaw-2812	531	42	.	.	PUNCT
taxlaw-2812	532	1	138	138	NUM
taxlaw-2812	532	2	see	see	VERB
taxlaw-2812	532	3	nat’l	nat’l	NOUN
taxlaw-2812	532	4	taxpayer	taxpayer	NOUN
taxlaw-2812	532	5	advocate	advocate	NOUN
taxlaw-2812	532	6	,	,	PUNCT
taxlaw-2812	532	7	supra	supra	PROPN
taxlaw-2812	532	8	note	note	PROPN
taxlaw-2812	532	9	35	35	NUM
taxlaw-2812	532	10	,	,	PUNCT
taxlaw-2812	532	11	at	at	ADP
taxlaw-2812	532	12	87	87	NUM
taxlaw-2812	532	13	.	.	PUNCT
taxlaw-2812	533	1	the	the	DET
taxlaw-2812	533	2	national	national	PROPN
taxlaw-2812	533	3	taxpayer	taxpayer	PROPN
taxlaw-2812	533	4	advocate	advocate	NOUN
taxlaw-2812	533	5	has	have	AUX
taxlaw-2812	533	6	also	also	ADV
taxlaw-2812	533	7	proposed	propose	VERB
taxlaw-2812	533	8	changing	change	VERB
taxlaw-2812	533	9	the	the	DET
taxlaw-2812	533	10	reporting	reporting	NOUN
taxlaw-2812	533	11	structure	structure	NOUN
taxlaw-2812	533	12	of	of	ADP
taxlaw-2812	533	13	the	the	DET
taxlaw-2812	533	14	irs	irs	PROPN
taxlaw-2812	533	15	to	to	PART
taxlaw-2812	533	16	adopt	adopt	VERB
taxlaw-2812	533	17	a	a	DET
taxlaw-2812	533	18	more	more	ADJ
taxlaw-2812	533	19	“	"	PUNCT
taxlaw-2812	533	20	programmatic	programmatic	ADJ
taxlaw-2812	533	21	approach	approach	NOUN
taxlaw-2812	533	22	.	.	PUNCT
taxlaw-2812	533	23	”	"	PUNCT
taxlaw-2812	534	1	i	i	PRON
taxlaw-2812	534	2	d.	d.	VERB
taxlaw-2812	534	3	at	at	ADP
taxlaw-2812	534	4	95	95	NUM
taxlaw-2812	534	5	.	.	PUNCT
taxlaw-2812	535	1	although	although	SCONJ
taxlaw-2812	535	2	reforms	reform	NOUN
taxlaw-2812	535	3	of	of	ADP
taxlaw-2812	535	4	this	this	DET
taxlaw-2812	535	5	nature	nature	NOUN
taxlaw-2812	535	6	might	might	AUX
taxlaw-2812	535	7	ultimately	ultimately	ADV
taxlaw-2812	535	8	be	be	AUX
taxlaw-2812	535	9	necessary	necessary	ADJ
taxlaw-2812	535	10	for	for	SCONJ
taxlaw-2812	535	11	the	the	DET
taxlaw-2812	535	12	irs	irs	PROPN
taxlaw-2812	535	13	to	to	PART
taxlaw-2812	535	14	be	be	AUX
taxlaw-2812	535	15	able	able	ADJ
taxlaw-2812	535	16	to	to	PART
taxlaw-2812	535	17	successfully	successfully	ADV
taxlaw-2812	535	18	close	close	VERB
taxlaw-2812	535	19	the	the	DET
taxlaw-2812	535	20	tax	tax	NOUN
taxlaw-2812	535	21	gap	gap	NOUN
taxlaw-2812	535	22	while	while	SCONJ
taxlaw-2812	535	23	still	still	ADV
taxlaw-2812	535	24	promoting	promote	VERB
taxlaw-2812	535	25	legal	legal	ADJ
taxlaw-2812	535	26	participation	participation	NOUN
taxlaw-2812	535	27	in	in	ADP
taxlaw-2812	535	28	social	social	ADJ
taxlaw-2812	535	29	programs	program	NOUN
taxlaw-2812	535	30	that	that	PRON
taxlaw-2812	535	31	are	be	AUX
taxlaw-2812	535	32	administered	administer	VERB
taxlaw-2812	535	33	through	through	ADP
taxlaw-2812	535	34	the	the	DET
taxlaw-2812	535	35	tax	tax	NOUN
taxlaw-2812	535	36	system	system	NOUN
taxlaw-2812	535	37	,	,	PUNCT
taxlaw-2812	535	38	evaluating	evaluate	VERB
taxlaw-2812	535	39	the	the	DET
taxlaw-2812	535	40	strength	strength	NOUN
taxlaw-2812	535	41	of	of	ADP
taxlaw-2812	535	42	these	these	DET
taxlaw-2812	535	43	claims	claim	NOUN
taxlaw-2812	535	44	would	would	AUX
taxlaw-2812	535	45	ultimately	ultimately	ADV
taxlaw-2812	535	46	require	require	VERB
taxlaw-2812	535	47	a	a	DET
taxlaw-2812	535	48	more	more	ADV
taxlaw-2812	535	49	thorough	thorough	ADJ
taxlaw-2812	535	50	study	study	NOUN
taxlaw-2812	535	51	of	of	ADP
taxlaw-2812	535	52	the	the	DET
taxlaw-2812	535	53	existing	exist	VERB
taxlaw-2812	535	54	irs	irs	PROPN
taxlaw-2812	535	55	organizational	organizational	ADJ
taxlaw-2812	535	56	structure	structure	NOUN
taxlaw-2812	535	57	.	.	PUNCT
taxlaw-2812	536	1	139	139	NUM
taxlaw-2812	536	2	see	see	VERB
taxlaw-2812	536	3	12	12	NUM
taxlaw-2812	536	4	u.s.c	u.s.c	ADJ
taxlaw-2812	536	5	.	.	PUNCT
taxlaw-2812	537	1	§	§	PROPN
taxlaw-2812	537	2	225(a	225(a	PROPN
taxlaw-2812	537	3	)	)	PUNCT
taxlaw-2812	537	4	(	(	PUNCT
taxlaw-2812	537	5	2006	2006	NUM
taxlaw-2812	537	6	)	)	PUNCT
taxlaw-2812	537	7	(	(	PUNCT
taxlaw-2812	537	8	establishing	establish	VERB
taxlaw-2812	537	9	that	that	SCONJ
taxlaw-2812	537	10	the	the	DET
taxlaw-2812	537	11	monetary	monetary	ADJ
taxlaw-2812	537	12	policy	policy	NOUN
taxlaw-2812	537	13	objectives	objective	NOUN
taxlaw-2812	537	14	of	of	ADP
taxlaw-2812	537	15	the	the	DET
taxlaw-2812	537	16	federal	federal	PROPN
taxlaw-2812	537	17	reserve	reserve	PROPN
taxlaw-2812	537	18	are	be	AUX
taxlaw-2812	537	19	to	to	PART
taxlaw-2812	537	20	“	"	PUNCT
taxlaw-2812	537	21	maintain	maintain	VERB
taxlaw-2812	537	22	long	long	ADJ
taxlaw-2812	537	23	run	run	NOUN
taxlaw-2812	537	24	growth	growth	NOUN
taxlaw-2812	537	25	of	of	ADP
taxlaw-2812	537	26	the	the	DET
taxlaw-2812	537	27	monetary	monetary	ADJ
taxlaw-2812	537	28	and	and	CCONJ
taxlaw-2812	537	29	credit	credit	NOUN
taxlaw-2812	537	30	aggregates	aggregate	NOUN
taxlaw-2812	537	31	commensurate	commensurate	ADJ
taxlaw-2812	537	32	with	with	ADP
taxlaw-2812	537	33	the	the	DET
taxlaw-2812	537	34	economy	economy	NOUN
taxlaw-2812	537	35	’s	’s	PART
taxlaw-2812	537	36	long	long	ADJ
taxlaw-2812	537	37	run	run	NOUN
taxlaw-2812	537	38	potential	potential	ADJ
taxlaw-2812	537	39	to	to	PART
taxlaw-2812	537	40	increase	increase	VERB
taxlaw-2812	537	41	production	production	NOUN
taxlaw-2812	537	42	,	,	PUNCT
taxlaw-2812	537	43	so	so	SCONJ
taxlaw-2812	537	44	as	as	SCONJ
taxlaw-2812	537	45	to	to	PART
taxlaw-2812	537	46	promote	promote	VERB
taxlaw-2812	537	47	effectively	effectively	ADV
taxlaw-2812	537	48	the	the	DET
taxlaw-2812	537	49	goals	goal	NOUN
taxlaw-2812	537	50	of	of	ADP
taxlaw-2812	537	51	maximum	maximum	ADJ
taxlaw-2812	537	52	employment	employment	NOUN
taxlaw-2812	537	53	,	,	PUNCT
taxlaw-2812	537	54	stable	stable	ADJ
taxlaw-2812	537	55	prices	price	NOUN
taxlaw-2812	537	56	,	,	PUNCT
taxlaw-2812	537	57	and	and	CCONJ
taxlaw-2812	537	58	moderate	moderate	ADJ
taxlaw-2812	537	59	long	long	ADJ
taxlaw-2812	537	60	-	-	PUNCT
taxlaw-2812	537	61	term	term	NOUN
taxlaw-2812	537	62	interest	interest	NOUN
taxlaw-2812	537	63	rates	rate	NOUN
taxlaw-2812	537	64	.	.	PUNCT
taxlaw-2812	537	65	”	"	PUNCT
taxlaw-2812	537	66	)	)	PUNCT
taxlaw-2812	537	67	;	;	PUNCT
taxlaw-2812	537	68	aaron	aaron	PROPN
taxlaw-2812	537	69	steelman	steelman	PROPN
taxlaw-2812	537	70	,	,	PUNCT
taxlaw-2812	537	71	the	the	DET
taxlaw-2812	537	72	federal	federal	PROPN
taxlaw-2812	537	73	reserve	reserve	PROPN
taxlaw-2812	537	74	’s	’s	PART
taxlaw-2812	537	75	‘	'	PUNCT
taxlaw-2812	537	76	dual	dual	ADJ
taxlaw-2812	537	77	mandate	mandate	NOUN
taxlaw-2812	537	78	’	'	PUNCT
taxlaw-2812	537	79	:	:	PUNCT
taxlaw-2812	537	80	the	the	DET
taxlaw-2812	537	81	evolution	evolution	NOUN
taxlaw-2812	537	82	of	of	ADP
taxlaw-2812	537	83	an	an	DET
taxlaw-2812	537	84	idea	idea	NOUN
taxlaw-2812	537	85	,	,	PUNCT
taxlaw-2812	537	86	fed	fed	PROPN
taxlaw-2812	537	87	.	.	PUNCT
taxlaw-2812	538	1	res	res	PROPN
taxlaw-2812	538	2	.	.	PUNCT
taxlaw-2812	538	3	bank	bank	PROPN
taxlaw-2812	538	4	of	of	ADP
taxlaw-2812	538	5	richmond	richmond	PROPN
taxlaw-2812	538	6	econ	econ	PROPN
taxlaw-2812	538	7	.	.	PUNCT
taxlaw-2812	539	1	brief	brief	ADJ
taxlaw-2812	539	2	1	1	NUM
taxlaw-2812	539	3	(	(	PUNCT
taxlaw-2812	539	4	dec	dec	PROPN
taxlaw-2812	539	5	.	.	PROPN
taxlaw-2812	539	6	2011	2011	NUM
taxlaw-2812	539	7	)	)	PUNCT
taxlaw-2812	539	8	,	,	PUNCT
taxlaw-2812	539	9	available	available	ADJ
taxlaw-2812	539	10	at	at	ADP
taxlaw-2812	539	11	http://www.richmondfed.org/publications/research/economic_brief/2011/pdf/eb_11-12.pdf	http://www.richmondfed.org/publications/research/economic_brief/2011/pdf/eb_11-12.pdf	PROPN
taxlaw-2812	539	12	(	(	PUNCT
taxlaw-2812	539	13	stating	state	VERB
taxlaw-2812	539	14	that	that	SCONJ
taxlaw-2812	539	15	the	the	DET
taxlaw-2812	539	16	mandate	mandate	NOUN
taxlaw-2812	539	17	to	to	PART
taxlaw-2812	539	18	promote	promote	VERB
taxlaw-2812	539	19	maximum	maximum	ADJ
taxlaw-2812	539	20	employment	employment	NOUN
taxlaw-2812	539	21	while	while	SCONJ
taxlaw-2812	539	22	keeping	keep	VERB
taxlaw-2812	539	23	inflation	inflation	NOUN
taxlaw-2812	539	24	low	low	ADV
taxlaw-2812	539	25	can	can	AUX
taxlaw-2812	539	26	be	be	AUX
taxlaw-2812	539	27	conflicting	conflict	VERB
taxlaw-2812	539	28	)	)	PUNCT
taxlaw-2812	539	29	.	.	PUNCT
taxlaw-2812	540	1	140	140	NUM
taxlaw-2812	540	2	see	see	VERB
taxlaw-2812	540	3	i	i	PRON
taxlaw-2812	540	4	d.	d.	PROPN
taxlaw-2812	540	5	141	141	NUM
taxlaw-2812	540	6	see	see	VERB
taxlaw-2812	540	7	sewell	sewell	PROPN
taxlaw-2812	540	8	chan	chan	PROPN
taxlaw-2812	540	9	,	,	PUNCT
taxlaw-2812	540	10	republican	republican	ADJ
taxlaw-2812	540	11	proposal	proposal	NOUN
taxlaw-2812	540	12	takes	take	VERB
taxlaw-2812	540	13	aim	aim	NOUN
taxlaw-2812	540	14	at	at	ADP
taxlaw-2812	540	15	fed	fed	PROPN
taxlaw-2812	540	16	’s	’s	PART
taxlaw-2812	540	17	dual	dual	ADJ
taxlaw-2812	540	18	role	role	NOUN
taxlaw-2812	540	19	,	,	PUNCT
taxlaw-2812	540	20	n.y	n.y	PROPN
taxlaw-2812	540	21	.	.	PROPN
taxlaw-2812	540	22	times	times	PROPN
taxlaw-2812	540	23	,	,	PUNCT
taxlaw-2812	540	24	nov.16	nov.16	PROPN
taxlaw-2812	540	25	,	,	PUNCT
taxlaw-2812	540	26	2010	2010	NUM
taxlaw-2812	540	27	,	,	PUNCT
taxlaw-2812	540	28	at	at	ADP
taxlaw-2812	540	29	b3	b3	PROPN
taxlaw-2812	540	30	(	(	PUNCT
taxlaw-2812	540	31	quoting	quote	VERB
taxlaw-2812	540	32	representative	representative	NOUN
taxlaw-2812	540	33	mike	mike	PROPN
taxlaw-2812	540	34	pence	pence	PROPN
taxlaw-2812	540	35	of	of	ADP
taxlaw-2812	540	36	indiana	indiana	PROPN
taxlaw-2812	540	37	,	,	PUNCT
taxlaw-2812	540	38	stating	state	VERB
taxlaw-2812	540	39	that	that	SCONJ
taxlaw-2812	540	40	:	:	PUNCT
taxlaw-2812	540	41	“	"	PUNCT
taxlaw-2812	540	42	[	[	X
taxlaw-2812	540	43	i]t	i]t	NOUN
taxlaw-2812	540	44	is	be	AUX
taxlaw-2812	540	45	time	time	NOUN
taxlaw-2812	540	46	to	to	PART
taxlaw-2812	540	47	return	return	VERB
taxlaw-2812	540	48	the	the	DET
taxlaw-2812	540	49	federal	federal	PROPN
taxlaw-2812	540	50	reserve	reserve	NOUN
taxlaw-2812	540	51	to	to	ADP
taxlaw-2812	540	52	the	the	DET
taxlaw-2812	540	53	singular	singular	ADJ
taxlaw-2812	540	54	mission	mission	NOUN
taxlaw-2812	540	55	of	of	ADP
taxlaw-2812	540	56	protecting	protect	VERB
taxlaw-2812	540	57	the	the	DET
taxlaw-2812	540	58	fundamental	fundamental	ADJ
taxlaw-2812	540	59	strength	strength	NOUN
taxlaw-2812	540	60	and	and	CCONJ
taxlaw-2812	540	61	integrity	integrity	NOUN
taxlaw-2812	540	62	of	of	ADP
taxlaw-2812	540	63	the	the	DET
taxlaw-2812	540	64	american	american	ADJ
taxlaw-2812	540	65	dollar	dollar	NOUN
taxlaw-2812	540	66	.	.	PUNCT
taxlaw-2812	540	67	”	"	PUNCT
taxlaw-2812	541	1	)	)	PUNCT
taxlaw-2812	541	2	142	142	NUM
taxlaw-2812	541	3	as	as	ADP
taxlaw-2812	541	4	aaron	aaron	PROPN
taxlaw-2812	541	5	steelman	steelman	PROPN
taxlaw-2812	541	6	of	of	ADP
taxlaw-2812	541	7	the	the	DET
taxlaw-2812	541	8	federal	federal	PROPN
taxlaw-2812	541	9	reserve	reserve	PROPN
taxlaw-2812	541	10	bank	bank	PROPN
taxlaw-2812	541	11	of	of	ADP
taxlaw-2812	541	12	richmond	richmond	PROPN
taxlaw-2812	541	13	has	have	AUX
taxlaw-2812	541	14	recently	recently	ADV
taxlaw-2812	541	15	pointed	point	VERB
taxlaw-2812	541	16	out	out	ADP
taxlaw-2812	541	17	,	,	PUNCT
taxlaw-2812	541	18	the	the	DET
taxlaw-2812	541	19	idea	idea	NOUN
taxlaw-2812	541	20	that	that	SCONJ
taxlaw-2812	541	21	the	the	DET
taxlaw-2812	541	22	federal	federal	PROPN
taxlaw-2812	541	23	reserve	reserve	PROPN
taxlaw-2812	541	24	is	be	AUX
taxlaw-2812	541	25	responsible	responsible	ADJ
taxlaw-2812	541	26	“	"	PUNCT
taxlaw-2812	541	27	for	for	ADP
taxlaw-2812	541	28	both	both	PRON
taxlaw-2812	541	29	securing	secure	VERB
taxlaw-2812	541	30	the	the	DET
taxlaw-2812	541	31	value	value	NOUN
taxlaw-2812	541	32	of	of	ADP
taxlaw-2812	541	33	the	the	DET
taxlaw-2812	541	34	nation	nation	NOUN
taxlaw-2812	541	35	’s	’s	PART
taxlaw-2812	541	36	currency	currency	NOUN
taxlaw-2812	541	37	as	as	ADV
taxlaw-2812	541	38	well	well	ADV
taxlaw-2812	541	39	as	as	ADP
taxlaw-2812	541	40	promoting	promote	VERB
taxlaw-2812	541	41	employment	employment	NOUN
taxlaw-2812	541	42	”	"	PUNCT
taxlaw-2812	541	43	has	have	AUX
taxlaw-2812	541	44	been	be	AUX
taxlaw-2812	541	45	“	"	PUNCT
taxlaw-2812	541	46	prominent	prominent	ADJ
taxlaw-2812	541	47	during	during	ADP
taxlaw-2812	541	48	most	most	ADJ
taxlaw-2812	541	49	of	of	ADP
taxlaw-2812	541	50	its	its	PRON
taxlaw-2812	541	51	existence	existence	NOUN
taxlaw-2812	541	52	.	.	PUNCT
taxlaw-2812	541	53	”	"	PUNCT
taxlaw-2812	542	1	steelman	steelman	PROPN
taxlaw-2812	542	2	,	,	PUNCT
taxlaw-2812	542	3	supra	supra	PROPN
taxlaw-2812	542	4	note	note	NOUN
taxlaw-2812	542	5	139	139	NUM
taxlaw-2812	542	6	,	,	PUNCT
taxlaw-2812	542	7	at	at	ADP
taxlaw-2812	542	8	5	5	NUM
taxlaw-2812	542	9	.	.	PUNCT
taxlaw-2812	542	10	steelman	steelman	NOUN
taxlaw-2812	542	11	also	also	ADV
taxlaw-2812	542	12	highlights	highlight	VERB
taxlaw-2812	542	13	how	how	SCONJ
taxlaw-2812	542	14	the	the	DET
taxlaw-2812	542	15	federal	federal	ADJ
taxlaw-2812	542	16	reserve	reserve	PROPN
taxlaw-2812	542	17	has	have	AUX
taxlaw-2812	542	18	largely	largely	ADV
taxlaw-2812	542	19	remained	remain	VERB
taxlaw-2812	542	20	faithful	faithful	ADJ
taxlaw-2812	542	21	to	to	ADP
taxlaw-2812	542	22	balancing	balance	VERB
taxlaw-2812	542	23	its	its	PRON
taxlaw-2812	542	24	two	two	NUM
taxlaw-2812	542	25	mandates	mandate	NOUN
taxlaw-2812	542	26	even	even	ADV
taxlaw-2812	542	27	where	where	SCONJ
taxlaw-2812	542	28	public	public	ADJ
taxlaw-2812	542	29	sentiment	sentiment	NOUN
taxlaw-2812	542	30	strongly	strongly	ADV
taxlaw-2812	542	31	favors	favor	VERB
taxlaw-2812	542	32	one	one	NUM
taxlaw-2812	542	33	goal	goal	NOUN
taxlaw-2812	542	34	over	over	ADP
taxlaw-2812	542	35	the	the	DET
taxlaw-2812	542	36	other	other	ADJ
taxlaw-2812	542	37	(	(	PUNCT
taxlaw-2812	542	38	e.g.	e.g.	ADV
taxlaw-2812	542	39	,	,	PUNCT
taxlaw-2812	542	40	in	in	ADP
taxlaw-2812	542	41	times	time	NOUN
taxlaw-2812	542	42	of	of	ADP
taxlaw-2812	542	43	high	high	ADJ
taxlaw-2812	542	44	inflation	inflation	NOUN
taxlaw-2812	542	45	or	or	CCONJ
taxlaw-2812	542	46	high	high	ADJ
taxlaw-2812	542	47	unemployment	unemployment	NOUN
taxlaw-2812	542	48	)	)	PUNCT
taxlaw-2812	542	49	.	.	PUNCT
taxlaw-2812	543	1	see	see	VERB
taxlaw-2812	543	2	i	i	PRON
taxlaw-2812	543	3	d.	d.	PROPN
taxlaw-2812	543	4	2012	2012	NUM
taxlaw-2812	543	5	]	]	PUNCT
taxlaw-2812	544	1	the	the	DET
taxlaw-2812	544	2	eitc	eitc	ADJ
taxlaw-2812	544	3	,	,	PUNCT
taxlaw-2812	544	4	low	low	ADJ
taxlaw-2812	544	5	-	-	PUNCT
taxlaw-2812	544	6	income	income	NOUN
taxlaw-2812	544	7	workers	worker	NOUN
taxlaw-2812	544	8	,	,	PUNCT
taxlaw-2812	544	9	&	&	CCONJ
taxlaw-2812	544	10	the	the	DET
taxlaw-2812	544	11	legal	legal	ADJ
taxlaw-2812	544	12	aid	aid	NOUN
taxlaw-2812	544	13	community	community	NOUN
taxlaw-2812	544	14	197	197	NUM
taxlaw-2812	544	15	if	if	SCONJ
taxlaw-2812	544	16	the	the	DET
taxlaw-2812	544	17	irs	irs	PROPN
taxlaw-2812	544	18	were	be	AUX
taxlaw-2812	544	19	to	to	PART
taxlaw-2812	544	20	recognize	recognize	VERB
taxlaw-2812	544	21	the	the	DET
taxlaw-2812	544	22	importance	importance	NOUN
taxlaw-2812	544	23	of	of	ADP
taxlaw-2812	544	24	delivering	deliver	VERB
taxlaw-2812	544	25	social	social	ADJ
taxlaw-2812	544	26	programs	program	NOUN
taxlaw-2812	544	27	—	—	PUNCT
taxlaw-2812	544	28	specifically	specifically	ADV
taxlaw-2812	544	29	the	the	DET
taxlaw-2812	544	30	eitc	eitc	NOUN
taxlaw-2812	544	31	—	—	PUNCT
taxlaw-2812	544	32	to	to	ADP
taxlaw-2812	544	33	its	its	PRON
taxlaw-2812	544	34	mission	mission	NOUN
taxlaw-2812	544	35	,	,	PUNCT
taxlaw-2812	544	36	it	it	PRON
taxlaw-2812	544	37	could	could	AUX
taxlaw-2812	544	38	undertake	undertake	VERB
taxlaw-2812	544	39	a	a	DET
taxlaw-2812	544	40	variety	variety	NOUN
taxlaw-2812	544	41	of	of	ADP
taxlaw-2812	544	42	experiments	experiment	NOUN
taxlaw-2812	544	43	to	to	PART
taxlaw-2812	544	44	address	address	VERB
taxlaw-2812	544	45	the	the	DET
taxlaw-2812	544	46	myriad	myriad	ADJ
taxlaw-2812	544	47	incongruities	incongruity	NOUN
taxlaw-2812	544	48	that	that	PRON
taxlaw-2812	544	49	,	,	PUNCT
taxlaw-2812	544	50	as	as	SCONJ
taxlaw-2812	544	51	part	part	NOUN
taxlaw-2812	544	52	ii	ii	PROPN
taxlaw-2812	544	53	makes	make	VERB
taxlaw-2812	544	54	clear	clear	ADJ
taxlaw-2812	544	55	,	,	PUNCT
taxlaw-2812	544	56	currently	currently	ADV
taxlaw-2812	544	57	bedevil	bedevil	VERB
taxlaw-2812	544	58	the	the	DET
taxlaw-2812	544	59	program	program	NOUN
taxlaw-2812	544	60	’s	’s	PART
taxlaw-2812	544	61	administration	administration	NOUN
taxlaw-2812	544	62	.	.	PUNCT
taxlaw-2812	545	1	143	143	NUM
taxlaw-2812	545	2	the	the	DET
taxlaw-2812	545	3	ultimate	ultimate	ADJ
taxlaw-2812	545	4	success	success	NOUN
taxlaw-2812	545	5	or	or	CCONJ
taxlaw-2812	545	6	failure	failure	NOUN
taxlaw-2812	545	7	of	of	ADP
taxlaw-2812	545	8	the	the	DET
taxlaw-2812	545	9	specific	specific	ADJ
taxlaw-2812	545	10	reforms	reform	NOUN
taxlaw-2812	545	11	discussed	discuss	VERB
taxlaw-2812	545	12	in	in	ADP
taxlaw-2812	545	13	sub	sub	ADJ
taxlaw-2812	545	14	-	-	ADJ
taxlaw-2812	545	15	parts	part	NOUN
taxlaw-2812	545	16	b	b	NOUN
taxlaw-2812	545	17	-	-	PUNCT
taxlaw-2812	545	18	e	e	NOUN
taxlaw-2812	545	19	may	may	AUX
taxlaw-2812	545	20	ultimately	ultimately	ADV
taxlaw-2812	545	21	be	be	AUX
taxlaw-2812	545	22	reliant	reliant	ADJ
taxlaw-2812	545	23	on	on	ADP
taxlaw-2812	545	24	thoroughgoing	thoroughgoe	VERB
taxlaw-2812	545	25	structural	structural	ADJ
taxlaw-2812	545	26	reforms	reform	NOUN
taxlaw-2812	545	27	that	that	PRON
taxlaw-2812	545	28	vest	vest	VERB
taxlaw-2812	545	29	responsibility	responsibility	NOUN
taxlaw-2812	545	30	for	for	ADP
taxlaw-2812	545	31	eitc	eitc	NOUN
taxlaw-2812	545	32	in	in	ADP
taxlaw-2812	545	33	an	an	DET
taxlaw-2812	545	34	administrative	administrative	ADJ
taxlaw-2812	545	35	structure	structure	NOUN
taxlaw-2812	545	36	focused	focus	VERB
taxlaw-2812	545	37	on	on	ADP
taxlaw-2812	545	38	social	social	ADJ
taxlaw-2812	545	39	policy	policy	NOUN
taxlaw-2812	545	40	.	.	PUNCT
taxlaw-2812	546	1	b.	b.	PROPN
taxlaw-2812	546	2	changing	change	VERB
taxlaw-2812	546	3	the	the	DET
taxlaw-2812	546	4	eligibility	eligibility	NOUN
taxlaw-2812	546	5	structure	structure	NOUN
taxlaw-2812	546	6	of	of	ADP
taxlaw-2812	546	7	the	the	DET
taxlaw-2812	546	8	earned	earn	VERB
taxlaw-2812	546	9	income	income	NOUN
taxlaw-2812	546	10	tax	tax	NOUN
taxlaw-2812	546	11	credit	credit	NOUN
taxlaw-2812	546	12	in	in	ADP
taxlaw-2812	546	13	addition	addition	NOUN
taxlaw-2812	546	14	to	to	ADP
taxlaw-2812	546	15	reevaluating	reevaluate	VERB
taxlaw-2812	546	16	the	the	DET
taxlaw-2812	546	17	mission	mission	NOUN
taxlaw-2812	546	18	of	of	ADP
taxlaw-2812	546	19	the	the	DET
taxlaw-2812	546	20	irs	irs	PROPN
taxlaw-2812	546	21	,	,	PUNCT
taxlaw-2812	546	22	the	the	DET
taxlaw-2812	546	23	structure	structure	NOUN
taxlaw-2812	546	24	of	of	ADP
taxlaw-2812	546	25	the	the	DET
taxlaw-2812	546	26	eitc	eitc	NOUN
taxlaw-2812	546	27	should	should	AUX
taxlaw-2812	546	28	also	also	ADV
taxlaw-2812	546	29	be	be	AUX
taxlaw-2812	546	30	altered	alter	VERB
taxlaw-2812	546	31	to	to	PART
taxlaw-2812	546	32	allow	allow	VERB
taxlaw-2812	546	33	for	for	ADP
taxlaw-2812	546	34	greater	great	ADJ
taxlaw-2812	546	35	participation	participation	NOUN
taxlaw-2812	546	36	in	in	ADP
taxlaw-2812	546	37	the	the	DET
taxlaw-2812	546	38	program	program	NOUN
taxlaw-2812	546	39	.	.	PUNCT
taxlaw-2812	547	1	currently	currently	ADV
taxlaw-2812	547	2	,	,	PUNCT
taxlaw-2812	547	3	eligibility	eligibility	NOUN
taxlaw-2812	547	4	for	for	ADP
taxlaw-2812	547	5	the	the	DET
taxlaw-2812	547	6	eitc	eitc	NOUN
taxlaw-2812	547	7	reflects	reflect	VERB
taxlaw-2812	547	8	two	two	NUM
taxlaw-2812	547	9	basic	basic	ADJ
taxlaw-2812	547	10	considerations	consideration	NOUN
taxlaw-2812	547	11	:	:	PUNCT
taxlaw-2812	547	12	income	income	NOUN
taxlaw-2812	547	13	and	and	CCONJ
taxlaw-2812	547	14	family	family	NOUN
taxlaw-2812	547	15	structure	structure	NOUN
taxlaw-2812	547	16	.	.	PUNCT
taxlaw-2812	548	1	144	144	NUM
taxlaw-2812	549	1	the	the	DET
taxlaw-2812	549	2	result	result	NOUN
taxlaw-2812	549	3	is	be	AUX
taxlaw-2812	549	4	that	that	SCONJ
taxlaw-2812	549	5	individuals	individual	NOUN
taxlaw-2812	549	6	hoping	hope	VERB
taxlaw-2812	549	7	to	to	PART
taxlaw-2812	549	8	apply	apply	VERB
taxlaw-2812	549	9	for	for	ADP
taxlaw-2812	549	10	a	a	DET
taxlaw-2812	549	11	refundable	refundable	ADJ
taxlaw-2812	549	12	tax	tax	NOUN
taxlaw-2812	549	13	credit	credit	NOUN
taxlaw-2812	549	14	due	due	ADP
taxlaw-2812	549	15	to	to	ADP
taxlaw-2812	549	16	their	their	PRON
taxlaw-2812	549	17	low	low	ADJ
taxlaw-2812	549	18	income	income	NOUN
taxlaw-2812	549	19	must	must	AUX
taxlaw-2812	549	20	also	also	ADV
taxlaw-2812	549	21	provide	provide	VERB
taxlaw-2812	549	22	information	information	NOUN
taxlaw-2812	549	23	on	on	ADP
taxlaw-2812	549	24	how	how	SCONJ
taxlaw-2812	549	25	many	many	ADJ
taxlaw-2812	549	26	months	month	NOUN
taxlaw-2812	549	27	of	of	ADP
taxlaw-2812	549	28	the	the	DET
taxlaw-2812	549	29	year	year	NOUN
taxlaw-2812	549	30	they	they	PRON
taxlaw-2812	549	31	have	have	AUX
taxlaw-2812	549	32	custody	custody	NOUN
taxlaw-2812	549	33	over	over	ADP
taxlaw-2812	549	34	children	child	NOUN
taxlaw-2812	549	35	,	,	PUNCT
taxlaw-2812	549	36	or	or	CCONJ
taxlaw-2812	549	37	other	other	ADJ
taxlaw-2812	549	38	complicated	complicated	ADJ
taxlaw-2812	549	39	information	information	NOUN
taxlaw-2812	549	40	about	about	ADP
taxlaw-2812	549	41	their	their	PRON
taxlaw-2812	549	42	overall	overall	ADJ
taxlaw-2812	549	43	eligibility	eligibility	NOUN
taxlaw-2812	549	44	.	.	PUNCT
taxlaw-2812	550	1	this	this	PRON
taxlaw-2812	550	2	causes	cause	VERB
taxlaw-2812	550	3	several	several	ADJ
taxlaw-2812	550	4	distinct	distinct	ADJ
taxlaw-2812	550	5	problems	problem	NOUN
taxlaw-2812	550	6	.	.	PUNCT
taxlaw-2812	551	1	145	145	NUM
taxlaw-2812	551	2	first	first	ADV
taxlaw-2812	551	3	,	,	PUNCT
taxlaw-2812	551	4	this	this	DET
taxlaw-2812	551	5	requirement	requirement	NOUN
taxlaw-2812	551	6	makes	make	VERB
taxlaw-2812	551	7	the	the	DET
taxlaw-2812	551	8	application	application	NOUN
taxlaw-2812	551	9	more	more	ADV
taxlaw-2812	551	10	burdensome	burdensome	ADJ
taxlaw-2812	551	11	and	and	CCONJ
taxlaw-2812	551	12	deters	deter	VERB
taxlaw-2812	551	13	many	many	ADJ
taxlaw-2812	551	14	applicants	applicant	NOUN
taxlaw-2812	551	15	who	who	PRON
taxlaw-2812	551	16	are	be	AUX
taxlaw-2812	551	17	intimidated	intimidate	VERB
taxlaw-2812	551	18	by	by	ADP
taxlaw-2812	551	19	the	the	DET
taxlaw-2812	551	20	process	process	NOUN
taxlaw-2812	551	21	.	.	PUNCT
taxlaw-2812	552	1	second	second	ADJ
taxlaw-2812	552	2	,	,	PUNCT
taxlaw-2812	552	3	the	the	DET
taxlaw-2812	552	4	verification	verification	NOUN
taxlaw-2812	552	5	process	process	NOUN
taxlaw-2812	552	6	is	be	AUX
taxlaw-2812	552	7	more	more	ADV
taxlaw-2812	552	8	difficult	difficult	ADJ
taxlaw-2812	552	9	because	because	SCONJ
taxlaw-2812	552	10	confirming	confirm	VERB
taxlaw-2812	552	11	eligibility	eligibility	NOUN
taxlaw-2812	552	12	for	for	ADP
taxlaw-2812	552	13	the	the	DET
taxlaw-2812	552	14	eitc	eitc	NOUN
taxlaw-2812	552	15	requires	require	VERB
taxlaw-2812	552	16	examining	examine	VERB
taxlaw-2812	552	17	income	income	NOUN
taxlaw-2812	552	18	and	and	CCONJ
taxlaw-2812	552	19	family	family	NOUN
taxlaw-2812	552	20	structure	structure	NOUN
taxlaw-2812	552	21	,	,	PUNCT
taxlaw-2812	552	22	which	which	PRON
taxlaw-2812	552	23	are	be	AUX
taxlaw-2812	552	24	two	two	NUM
taxlaw-2812	552	25	separate	separate	ADJ
taxlaw-2812	552	26	inquiries	inquiry	NOUN
taxlaw-2812	552	27	.	.	PUNCT
taxlaw-2812	553	1	third	third	ADV
taxlaw-2812	553	2	,	,	PUNCT
taxlaw-2812	553	3	requiring	require	VERB
taxlaw-2812	553	4	applicants	applicant	NOUN
taxlaw-2812	553	5	to	to	PART
taxlaw-2812	553	6	provide	provide	VERB
taxlaw-2812	553	7	information	information	NOUN
taxlaw-2812	553	8	on	on	ADP
taxlaw-2812	553	9	both	both	DET
taxlaw-2812	553	10	issues	issue	NOUN
taxlaw-2812	553	11	increases	increase	VERB
taxlaw-2812	553	12	the	the	DET
taxlaw-2812	553	13	likelihood	likelihood	NOUN
taxlaw-2812	553	14	that	that	SCONJ
taxlaw-2812	553	15	they	they	PRON
taxlaw-2812	553	16	will	will	AUX
taxlaw-2812	553	17	make	make	VERB
taxlaw-2812	553	18	a	a	DET
taxlaw-2812	553	19	mistake	mistake	NOUN
taxlaw-2812	553	20	,	,	PUNCT
taxlaw-2812	553	21	and	and	CCONJ
taxlaw-2812	553	22	thus	thus	ADV
taxlaw-2812	553	23	increases	increase	VERB
taxlaw-2812	553	24	the	the	DET
taxlaw-2812	553	25	frequency	frequency	NOUN
taxlaw-2812	553	26	of	of	ADP
taxlaw-2812	553	27	audits	audits	NOUN
taxlaw-2812	553	28	and	and	CCONJ
taxlaw-2812	553	29	denied	deny	VERB
taxlaw-2812	553	30	claims	claim	NOUN
taxlaw-2812	553	31	.	.	PUNCT
taxlaw-2812	554	1	to	to	PART
taxlaw-2812	554	2	address	address	VERB
taxlaw-2812	554	3	these	these	DET
taxlaw-2812	554	4	problems	problem	NOUN
taxlaw-2812	554	5	,	,	PUNCT
taxlaw-2812	554	6	the	the	DET
taxlaw-2812	554	7	eitc	eitc	NOUN
taxlaw-2812	554	8	could	could	AUX
taxlaw-2812	554	9	be	be	AUX
taxlaw-2812	554	10	broken	break	VERB
taxlaw-2812	554	11	into	into	ADP
taxlaw-2812	554	12	two	two	NUM
taxlaw-2812	554	13	separate	separate	ADJ
taxlaw-2812	554	14	tax	tax	NOUN
taxlaw-2812	554	15	credits	credit	NOUN
taxlaw-2812	554	16	:	:	PUNCT
taxlaw-2812	554	17	a	a	DET
taxlaw-2812	554	18	“	"	PUNCT
taxlaw-2812	554	19	worker	worker	NOUN
taxlaw-2812	554	20	credit	credit	NOUN
taxlaw-2812	554	21	”	"	PUNCT
taxlaw-2812	554	22	and	and	CCONJ
taxlaw-2812	554	23	a	a	DET
taxlaw-2812	554	24	“	"	PUNCT
taxlaw-2812	554	25	family	family	NOUN
taxlaw-2812	554	26	credit	credit	NOUN
taxlaw-2812	554	27	.	.	PUNCT
taxlaw-2812	554	28	”	"	PUNCT
taxlaw-2812	555	1	this	this	DET
taxlaw-2812	555	2	approach	approach	NOUN
taxlaw-2812	555	3	has	have	AUX
taxlaw-2812	555	4	been	be	AUX
taxlaw-2812	555	5	advocated	advocate	VERB
taxlaw-2812	555	6	by	by	ADP
taxlaw-2812	555	7	the	the	DET
taxlaw-2812	555	8	national	national	ADJ
taxlaw-2812	555	9	taxpayer	taxpayer	PROPN
taxlaw-2812	555	10	advocate	advocate	NOUN
taxlaw-2812	555	11	in	in	ADP
taxlaw-2812	555	12	its	its	PRON
taxlaw-2812	555	13	2005	2005	NUM
taxlaw-2812	555	14	and	and	CCONJ
taxlaw-2812	555	15	2008	2008	NUM
taxlaw-2812	555	16	annual	annual	ADJ
taxlaw-2812	555	17	reports	report	NOUN
taxlaw-2812	555	18	to	to	ADP
taxlaw-2812	555	19	congress	congress	PROPN
taxlaw-2812	555	20	,	,	PUNCT
taxlaw-2812	555	21	146	146	NUM
taxlaw-2812	555	22	and	and	CCONJ
taxlaw-2812	555	23	was	be	AUX
taxlaw-2812	555	24	reiterated	reiterate	VERB
taxlaw-2812	555	25	by	by	ADP
taxlaw-2812	555	26	the	the	DET
taxlaw-2812	555	27	national	national	PROPN
taxlaw-2812	555	28	taxpayer	taxpayer	PROPN
taxlaw-2812	555	29	advocate	advocate	NOUN
taxlaw-2812	555	30	in	in	ADP
taxlaw-2812	555	31	testimony	testimony	NOUN
taxlaw-2812	555	32	to	to	ADP
taxlaw-2812	555	33	the	the	DET
taxlaw-2812	555	34	senate	senate	PROPN
taxlaw-2812	555	35	in	in	ADP
taxlaw-2812	555	36	2011	2011	NUM
taxlaw-2812	555	37	.	.	PUNCT
taxlaw-2812	556	1	147	147	NUM
taxlaw-2812	556	2	this	this	DET
taxlaw-2812	556	3	approach	approach	NOUN
taxlaw-2812	556	4	was	be	AUX
taxlaw-2812	556	5	also	also	ADV
taxlaw-2812	556	6	endorsed	endorse	VERB
taxlaw-2812	556	7	by	by	ADP
taxlaw-2812	556	8	the	the	DET
taxlaw-2812	556	9	president	president	NOUN
taxlaw-2812	556	10	’s	’s	PART
taxlaw-2812	556	11	advisory	advisory	ADJ
taxlaw-2812	556	12	panel	panel	NOUN
taxlaw-2812	556	13	on	on	ADP
taxlaw-2812	556	14	federal	federal	ADJ
taxlaw-2812	556	15	tax	tax	NOUN
taxlaw-2812	556	16	reform	reform	NOUN
taxlaw-2812	556	17	in	in	ADP
taxlaw-2812	556	18	2005	2005	NUM
taxlaw-2812	556	19	.	.	PUNCT
taxlaw-2812	557	1	148	148	NUM
taxlaw-2812	557	2	the	the	DET
taxlaw-2812	557	3	united	united	PROPN
taxlaw-2812	557	4	kingdom	kingdom	PROPN
taxlaw-2812	557	5	has	have	AUX
taxlaw-2812	557	6	split	split	VERB
taxlaw-2812	557	7	its	its	PRON
taxlaw-2812	557	8	equivalent	equivalent	NOUN
taxlaw-2812	557	9	of	of	ADP
taxlaw-2812	557	10	the	the	DET
taxlaw-2812	557	11	eitc	eitc	NOUN
taxlaw-2812	557	12	into	into	ADP
taxlaw-2812	557	13	two	two	NUM
taxlaw-2812	557	14	separate	separate	ADJ
taxlaw-2812	557	15	,	,	PUNCT
taxlaw-2812	557	16	smaller	small	ADJ
taxlaw-2812	557	17	tax	tax	NOUN
taxlaw-2812	557	18	credits	credit	NOUN
taxlaw-2812	557	19	that	that	PRON
taxlaw-2812	557	20	mirror	mirror	VERB
taxlaw-2812	557	21	this	this	DET
taxlaw-2812	557	22	proposal	proposal	NOUN
taxlaw-2812	557	23	:	:	PUNCT
taxlaw-2812	557	24	the	the	DET
taxlaw-2812	557	25	“	"	PUNCT
taxlaw-2812	557	26	working	working	ADJ
taxlaw-2812	557	27	tax	tax	NOUN
taxlaw-2812	557	28	credit	credit	NOUN
taxlaw-2812	557	29	”	"	PUNCT
taxlaw-2812	557	30	and	and	CCONJ
taxlaw-2812	557	31	the	the	DET
taxlaw-2812	557	32	“	"	PUNCT
taxlaw-2812	557	33	child	child	NOUN
taxlaw-2812	557	34	tax	tax	NOUN
taxlaw-2812	557	35	credit	credit	NOUN
taxlaw-2812	557	36	.	.	PUNCT
taxlaw-2812	557	37	”	"	PUNCT
taxlaw-2812	558	1	149	149	NUM
taxlaw-2812	558	2	the	the	DET
taxlaw-2812	558	3	national	national	ADJ
taxlaw-2812	558	4	taxpayer	taxpayer	NOUN
taxlaw-2812	558	5	advocate	advocate	NOUN
taxlaw-2812	558	6	has	have	AUX
taxlaw-2812	558	7	argued	argue	VERB
taxlaw-2812	558	8	that	that	SCONJ
taxlaw-2812	558	9	such	such	DET
taxlaw-2812	558	10	a	a	DET
taxlaw-2812	558	11	divided	divide	VERB
taxlaw-2812	558	12	credit	credit	NOUN
taxlaw-2812	558	13	would	would	AUX
taxlaw-2812	558	14	entail	entail	VERB
taxlaw-2812	558	15	a	a	DET
taxlaw-2812	558	16	number	number	NOUN
taxlaw-2812	558	17	of	of	ADP
taxlaw-2812	558	18	advantages	advantage	NOUN
taxlaw-2812	558	19	.	.	PUNCT
taxlaw-2812	559	1	first	first	ADV
taxlaw-2812	559	2	,	,	PUNCT
taxlaw-2812	559	3	breaking	break	VERB
taxlaw-2812	559	4	the	the	DET
taxlaw-2812	559	5	eitc	eitc	NOUN
taxlaw-2812	559	6	into	into	ADP
taxlaw-2812	559	7	two	two	NUM
taxlaw-2812	559	8	separate	separate	ADJ
taxlaw-2812	559	9	credits	credit	NOUN
taxlaw-2812	559	10	would	would	AUX
taxlaw-2812	559	11	simplify	simplify	VERB
taxlaw-2812	559	12	the	the	DET
taxlaw-2812	559	13	process	process	NOUN
taxlaw-2812	559	14	by	by	ADP
taxlaw-2812	559	15	which	which	PRON
taxlaw-2812	559	16	the	the	DET
taxlaw-2812	559	17	working	work	VERB
taxlaw-2812	559	18	poor	poor	ADJ
taxlaw-2812	559	19	apply	apply	VERB
taxlaw-2812	559	20	for	for	ADP
taxlaw-2812	559	21	tax	tax	NOUN
taxlaw-2812	559	22	benefits	benefit	NOUN
taxlaw-2812	559	23	.	.	PUNCT
taxlaw-2812	560	1	as	as	SCONJ
taxlaw-2812	560	2	previously	previously	ADV
taxlaw-2812	560	3	noted	note	VERB
taxlaw-2812	560	4	,	,	PUNCT
taxlaw-2812	560	5	potential	potential	ADJ
taxlaw-2812	560	6	claimants	claimant	NOUN
taxlaw-2812	560	7	are	be	AUX
taxlaw-2812	560	8	required	require	VERB
taxlaw-2812	560	9	to	to	PART
taxlaw-2812	560	10	provide	provide	VERB
taxlaw-2812	560	11	information	information	NOUN
taxlaw-2812	560	12	on	on	ADP
taxlaw-2812	560	13	both	both	DET
taxlaw-2812	560	14	their	their	PRON
taxlaw-2812	560	15	income	income	NOUN
taxlaw-2812	560	16	and	and	CCONJ
taxlaw-2812	560	17	family	family	NOUN
taxlaw-2812	560	18	status	status	NOUN
taxlaw-2812	560	19	.	.	PUNCT
taxlaw-2812	561	1	if	if	SCONJ
taxlaw-2812	561	2	the	the	DET
taxlaw-2812	561	3	process	process	NOUN
taxlaw-2812	561	4	is	be	AUX
taxlaw-2812	561	5	reformed	reform	VERB
taxlaw-2812	561	6	so	so	SCONJ
taxlaw-2812	561	7	that	that	SCONJ
taxlaw-2812	561	8	potential	potential	ADJ
taxlaw-2812	561	9	applicants	applicant	NOUN
taxlaw-2812	561	10	are	be	AUX
taxlaw-2812	561	11	able	able	ADJ
taxlaw-2812	561	12	to	to	PART
taxlaw-2812	561	13	claim	claim	VERB
taxlaw-2812	561	14	a	a	DET
taxlaw-2812	561	15	“	"	PUNCT
taxlaw-2812	561	16	worker	worker	NOUN
taxlaw-2812	561	17	credit	credit	NOUN
taxlaw-2812	561	18	”	"	PUNCT
taxlaw-2812	561	19	without	without	ADP
taxlaw-2812	561	20	also	also	ADV
taxlaw-2812	561	21	being	be	AUX
taxlaw-2812	561	22	forced	force	VERB
taxlaw-2812	561	23	to	to	PART
taxlaw-2812	561	24	apply	apply	VERB
taxlaw-2812	561	25	for	for	ADP
taxlaw-2812	561	26	the	the	DET
taxlaw-2812	561	27	“	"	PUNCT
taxlaw-2812	561	28	family	family	NOUN
taxlaw-2812	561	29	credit	credit	NOUN
taxlaw-2812	561	30	,	,	PUNCT
taxlaw-2812	561	31	”	"	PUNCT
taxlaw-2812	561	32	many	many	ADJ
taxlaw-2812	561	33	143	143	NUM
taxlaw-2812	561	34	see	see	VERB
taxlaw-2812	561	35	book	book	NOUN
taxlaw-2812	561	36	,	,	PUNCT
taxlaw-2812	561	37	supra	supra	PROPN
taxlaw-2812	561	38	note	note	NOUN
taxlaw-2812	561	39	4	4	NUM
taxlaw-2812	561	40	,	,	PUNCT
taxlaw-2812	561	41	at	at	ADP
taxlaw-2812	561	42	382	382	NUM
taxlaw-2812	561	43	.	.	PUNCT
taxlaw-2812	562	1	144	144	NUM
taxlaw-2812	562	2	see	see	VERB
taxlaw-2812	562	3	nat’l	nat’l	NOUN
taxlaw-2812	562	4	taxpayer	taxpayer	NOUN
taxlaw-2812	562	5	advocate	advocate	NOUN
taxlaw-2812	562	6	,	,	PUNCT
taxlaw-2812	562	7	supra	supra	PROPN
taxlaw-2812	562	8	note	note	PROPN
taxlaw-2812	562	9	35	35	NUM
taxlaw-2812	562	10	,	,	PUNCT
taxlaw-2812	562	11	at	at	ADP
taxlaw-2812	562	12	90	90	NUM
taxlaw-2812	562	13	.	.	PUNCT
taxlaw-2812	562	14	145	145	NUM
taxlaw-2812	562	15	see	see	VERB
taxlaw-2812	562	16	generally	generally	ADV
taxlaw-2812	562	17	i	i	PRON
taxlaw-2812	562	18	d.	d.	PROPN
taxlaw-2812	562	19	at	at	ADP
taxlaw-2812	562	20	90	90	NUM
taxlaw-2812	562	21	-	-	SYM
taxlaw-2812	562	22	91	91	NUM
taxlaw-2812	562	23	(	(	PUNCT
taxlaw-2812	562	24	describing	describe	VERB
taxlaw-2812	562	25	family	family	NOUN
taxlaw-2812	562	26	status	status	NOUN
taxlaw-2812	562	27	eligibility	eligibility	NOUN
taxlaw-2812	562	28	as	as	ADP
taxlaw-2812	562	29	a	a	DET
taxlaw-2812	562	30	difficult	difficult	ADJ
taxlaw-2812	562	31	fact	fact	NOUN
taxlaw-2812	562	32	and	and	CCONJ
taxlaw-2812	562	33	circumstances	circumstance	NOUN
taxlaw-2812	562	34	based	base	VERB
taxlaw-2812	562	35	assessment	assessment	NOUN
taxlaw-2812	562	36	)	)	PUNCT
taxlaw-2812	562	37	.	.	PUNCT
taxlaw-2812	563	1	146	146	NUM
taxlaw-2812	563	2	nat’l	nat’l	NOUN
taxlaw-2812	563	3	taxpayer	taxpayer	NOUN
taxlaw-2812	563	4	advocate	advocate	NOUN
taxlaw-2812	563	5	,	,	PUNCT
taxlaw-2812	563	6	tax	tax	NOUN
taxlaw-2812	563	7	reform	reform	NOUN
taxlaw-2812	563	8	for	for	ADP
taxlaw-2812	563	9	families	family	NOUN
taxlaw-2812	563	10	:	:	PUNCT
taxlaw-2812	563	11	a	a	DET
taxlaw-2812	563	12	common	common	ADJ
taxlaw-2812	563	13	sense	sense	NOUN
taxlaw-2812	563	14	approach	approach	NOUN
taxlaw-2812	563	15	,	,	PUNCT
taxlaw-2812	563	16	1	1	NUM
taxlaw-2812	563	17	2005	2005	NUM
taxlaw-2812	563	18	ann	ann	PROPN
taxlaw-2812	563	19	.	.	PROPN
taxlaw-2812	563	20	rep	rep	PROPN
taxlaw-2812	563	21	.	.	PROPN
taxlaw-2812	563	22	to	to	PART
taxlaw-2812	563	23	cong	cong	VERB
taxlaw-2812	563	24	.	.	PROPN
taxlaw-2812	563	25	397	397	NUM
taxlaw-2812	563	26	,	,	PUNCT
taxlaw-2812	563	27	397	397	NUM
taxlaw-2812	563	28	-	-	SYM
taxlaw-2812	563	29	406	406	NUM
taxlaw-2812	563	30	(	(	PUNCT
taxlaw-2812	563	31	2005	2005	NUM
taxlaw-2812	563	32	)	)	PUNCT
taxlaw-2812	563	33	;	;	PUNCT
taxlaw-2812	563	34	nat’l	nat’l	NOUN
taxlaw-2812	563	35	taxpayer	taxpayer	NOUN
taxlaw-2812	563	36	advocate	advocate	NOUN
taxlaw-2812	563	37	,	,	PUNCT
taxlaw-2812	563	38	simplify	simplify	VERB
taxlaw-2812	563	39	the	the	DET
taxlaw-2812	563	40	family	family	NOUN
taxlaw-2812	563	41	status	status	NOUN
taxlaw-2812	563	42	provision	provision	NOUN
taxlaw-2812	563	43	,	,	PUNCT
taxlaw-2812	564	1	1	1	NUM
taxlaw-2812	564	2	2008	2008	NUM
taxlaw-2812	564	3	ann	ann	PROPN
taxlaw-2812	564	4	.	.	PUNCT
taxlaw-2812	564	5	rep	rep	PROPN
taxlaw-2812	564	6	.	.	PROPN
taxlaw-2812	564	7	to	to	PART
taxlaw-2812	564	8	cong	cong	VERB
taxlaw-2812	564	9	.	.	PUNCT
taxlaw-2812	565	1	363	363	NUM
taxlaw-2812	565	2	,	,	PUNCT
taxlaw-2812	565	3	363	363	NUM
taxlaw-2812	565	4	-	-	SYM
taxlaw-2812	565	5	69	69	NUM
taxlaw-2812	565	6	(	(	PUNCT
taxlaw-2812	565	7	2008	2008	NUM
taxlaw-2812	565	8	)	)	PUNCT
taxlaw-2812	565	9	.	.	PUNCT
taxlaw-2812	566	1	147	147	NUM
taxlaw-2812	566	2	hearing	hearing	NOUN
taxlaw-2812	566	3	on	on	ADP
taxlaw-2812	566	4	complexity	complexity	NOUN
taxlaw-2812	566	5	and	and	CCONJ
taxlaw-2812	566	6	the	the	DET
taxlaw-2812	566	7	tax	tax	NOUN
taxlaw-2812	566	8	gap	gap	NOUN
taxlaw-2812	566	9	:	:	PUNCT
taxlaw-2812	566	10	making	make	VERB
taxlaw-2812	566	11	tax	tax	NOUN
taxlaw-2812	566	12	compliance	compliance	NOUN
taxlaw-2812	566	13	easier	easy	ADJ
taxlaw-2812	566	14	and	and	CCONJ
taxlaw-2812	566	15	collecting	collect	VERB
taxlaw-2812	566	16	what	what	PRON
taxlaw-2812	566	17	’s	’	VERB
taxlaw-2812	566	18	due	due	ADJ
taxlaw-2812	566	19	before	before	ADP
taxlaw-2812	566	20	the	the	DET
taxlaw-2812	566	21	committee	committee	NOUN
taxlaw-2812	566	22	on	on	ADP
taxlaw-2812	566	23	finance	finance	NOUN
taxlaw-2812	566	24	of	of	ADP
taxlaw-2812	566	25	the	the	DET
taxlaw-2812	566	26	united	united	PROPN
taxlaw-2812	566	27	states	states	PROPN
taxlaw-2812	566	28	senate	senate	PROPN
taxlaw-2812	566	29	,	,	PUNCT
taxlaw-2812	566	30	112th	112th	PROPN
taxlaw-2812	566	31	cong	cong	NOUN
taxlaw-2812	566	32	.	.	PROPN
taxlaw-2812	566	33	1	1	NUM
taxlaw-2812	566	34	(	(	PUNCT
taxlaw-2812	566	35	2011	2011	NUM
taxlaw-2812	566	36	)	)	PUNCT
taxlaw-2812	566	37	(	(	PUNCT
taxlaw-2812	566	38	written	write	VERB
taxlaw-2812	566	39	statement	statement	NOUN
taxlaw-2812	566	40	of	of	ADP
taxlaw-2812	566	41	nina	nina	PROPN
taxlaw-2812	566	42	e.	e.	PROPN
taxlaw-2812	566	43	olson	olson	PROPN
taxlaw-2812	566	44	,	,	PUNCT
taxlaw-2812	566	45	nat’l	nat’l	NOUN
taxlaw-2812	566	46	taxpayer	taxpayer	NOUN
taxlaw-2812	566	47	advocate	advocate	NOUN
taxlaw-2812	566	48	)	)	PUNCT
taxlaw-2812	566	49	.	.	PUNCT
taxlaw-2812	567	1	148	148	NUM
taxlaw-2812	567	2	president	president	NOUN
taxlaw-2812	567	3	’s	’s	PART
taxlaw-2812	567	4	advisory	advisory	ADJ
taxlaw-2812	567	5	panel	panel	NOUN
taxlaw-2812	567	6	on	on	ADP
taxlaw-2812	567	7	federal	federal	ADJ
taxlaw-2812	567	8	tax	tax	NOUN
taxlaw-2812	567	9	reform	reform	NOUN
taxlaw-2812	567	10	,	,	PUNCT
taxlaw-2812	567	11	simple	simple	ADJ
taxlaw-2812	567	12	,	,	PUNCT
taxlaw-2812	567	13	fair	fair	ADJ
taxlaw-2812	567	14	and	and	CCONJ
taxlaw-2812	567	15	pro	pro	ADJ
taxlaw-2812	567	16	-	-	ADJ
taxlaw-2812	567	17	growth	growth	ADJ
taxlaw-2812	567	18	:	:	PUNCT
taxlaw-2812	567	19	proposals	proposal	NOUN
taxlaw-2812	567	20	to	to	PART
taxlaw-2812	567	21	fix	fix	VERB
taxlaw-2812	567	22	america	america	PROPN
taxlaw-2812	567	23	’s	’s	PART
taxlaw-2812	567	24	tax	tax	NOUN
taxlaw-2812	567	25	system	system	NOUN
taxlaw-2812	567	26	(	(	PUNCT
taxlaw-2812	567	27	2005	2005	NUM
taxlaw-2812	567	28	)	)	PUNCT
taxlaw-2812	567	29	.	.	PUNCT
taxlaw-2812	568	1	149	149	NUM
taxlaw-2812	568	2	see	see	VERB
taxlaw-2812	568	3	tax	tax	NOUN
taxlaw-2812	568	4	credits	credit	NOUN
taxlaw-2812	568	5	,	,	PUNCT
taxlaw-2812	568	6	hm	hm	INTJ
taxlaw-2812	568	7	revenue	revenue	NOUN
taxlaw-2812	568	8	&	&	CCONJ
taxlaw-2812	568	9	customs	customs	PROPN
taxlaw-2812	568	10	,	,	PUNCT
taxlaw-2812	568	11	http://www.hmrc.gov.uk/taxcredits/index.htm	http://www.hmrc.gov.uk/taxcredits/index.htm	X
taxlaw-2812	568	12	(	(	PUNCT
taxlaw-2812	568	13	last	last	ADJ
taxlaw-2812	568	14	visited	visit	VERB
taxlaw-2812	568	15	aug	aug	PROPN
taxlaw-2812	568	16	.	.	PROPN
taxlaw-2812	568	17	30	30	NUM
taxlaw-2812	568	18	,	,	PUNCT
taxlaw-2812	568	19	2011	2011	NUM
taxlaw-2812	568	20	)	)	PUNCT
taxlaw-2812	568	21	.	.	PUNCT
taxlaw-2812	569	1	198	198	NUM
taxlaw-2812	569	2	columbia	columbia	PROPN
taxlaw-2812	569	3	journal	journal	PROPN
taxlaw-2812	569	4	of	of	ADP
taxlaw-2812	569	5	tax	tax	NOUN
taxlaw-2812	569	6	law	law	NOUN
taxlaw-2812	569	7	[	[	X
taxlaw-2812	569	8	vol.3:177	vol.3:177	NUM
taxlaw-2812	569	9	additional	additional	ADJ
taxlaw-2812	569	10	eligible	eligible	ADJ
taxlaw-2812	569	11	workers	worker	NOUN
taxlaw-2812	569	12	may	may	AUX
taxlaw-2812	569	13	apply	apply	VERB
taxlaw-2812	569	14	each	each	DET
taxlaw-2812	569	15	year	year	NOUN
taxlaw-2812	569	16	.	.	PUNCT
taxlaw-2812	570	1	this	this	PRON
taxlaw-2812	570	2	is	be	AUX
taxlaw-2812	570	3	because	because	SCONJ
taxlaw-2812	570	4	potential	potential	ADJ
taxlaw-2812	570	5	claimants	claimant	NOUN
taxlaw-2812	570	6	often	often	ADV
taxlaw-2812	570	7	have	have	AUX
taxlaw-2812	570	8	confusing	confuse	VERB
taxlaw-2812	570	9	family	family	NOUN
taxlaw-2812	570	10	structures	structure	NOUN
taxlaw-2812	570	11	and	and	CCONJ
taxlaw-2812	570	12	relationships	relationship	NOUN
taxlaw-2812	570	13	,	,	PUNCT
taxlaw-2812	570	14	and	and	CCONJ
taxlaw-2812	570	15	are	be	AUX
taxlaw-2812	570	16	unsure	unsure	ADJ
taxlaw-2812	570	17	how	how	SCONJ
taxlaw-2812	570	18	to	to	PART
taxlaw-2812	570	19	document	document	VERB
taxlaw-2812	570	20	them	they	PRON
taxlaw-2812	570	21	on	on	ADP
taxlaw-2812	570	22	their	their	PRON
taxlaw-2812	570	23	tax	tax	NOUN
taxlaw-2812	570	24	return	return	NOUN
taxlaw-2812	570	25	.	.	PUNCT
taxlaw-2812	571	1	on	on	ADP
taxlaw-2812	571	2	the	the	DET
taxlaw-2812	571	3	other	other	ADJ
taxlaw-2812	571	4	hand	hand	NOUN
taxlaw-2812	571	5	,	,	PUNCT
taxlaw-2812	571	6	workers	worker	NOUN
taxlaw-2812	571	7	often	often	ADV
taxlaw-2812	571	8	know	know	VERB
taxlaw-2812	571	9	much	much	ADV
taxlaw-2812	571	10	more	more	ADV
taxlaw-2812	571	11	precisely	precisely	ADV
taxlaw-2812	571	12	whether	whether	SCONJ
taxlaw-2812	571	13	their	their	PRON
taxlaw-2812	571	14	earned	earn	VERB
taxlaw-2812	571	15	income	income	NOUN
taxlaw-2812	571	16	would	would	AUX
taxlaw-2812	571	17	meet	meet	VERB
taxlaw-2812	571	18	the	the	DET
taxlaw-2812	571	19	requirements	requirement	NOUN
taxlaw-2812	571	20	of	of	ADP
taxlaw-2812	571	21	a	a	DET
taxlaw-2812	571	22	“	"	PUNCT
taxlaw-2812	571	23	worker	worker	NOUN
taxlaw-2812	571	24	credit	credit	NOUN
taxlaw-2812	571	25	.	.	PUNCT
taxlaw-2812	571	26	”	"	PUNCT
taxlaw-2812	572	1	as	as	ADP
taxlaw-2812	572	2	a	a	DET
taxlaw-2812	572	3	result	result	NOUN
taxlaw-2812	572	4	,	,	PUNCT
taxlaw-2812	572	5	the	the	DET
taxlaw-2812	572	6	reformed	reform	VERB
taxlaw-2812	572	7	self	self	NOUN
taxlaw-2812	572	8	-	-	PUNCT
taxlaw-2812	572	9	certification	certification	NOUN
taxlaw-2812	572	10	process	process	NOUN
taxlaw-2812	572	11	would	would	AUX
taxlaw-2812	572	12	not	not	PART
taxlaw-2812	572	13	scare	scare	VERB
taxlaw-2812	572	14	off	off	ADP
taxlaw-2812	572	15	potential	potential	ADJ
taxlaw-2812	572	16	applicants	applicant	NOUN
taxlaw-2812	572	17	by	by	ADP
taxlaw-2812	572	18	reframing	reframe	VERB
taxlaw-2812	572	19	their	their	PRON
taxlaw-2812	572	20	eligibility	eligibility	NOUN
taxlaw-2812	572	21	for	for	ADP
taxlaw-2812	572	22	the	the	DET
taxlaw-2812	572	23	overall	overall	ADJ
taxlaw-2812	572	24	credit	credit	NOUN
taxlaw-2812	572	25	into	into	ADP
taxlaw-2812	572	26	two	two	NUM
taxlaw-2812	572	27	separate	separate	ADJ
taxlaw-2812	572	28	inquiries	inquiry	NOUN
taxlaw-2812	572	29	.	.	PUNCT
taxlaw-2812	573	1	additionally	additionally	ADV
taxlaw-2812	573	2	,	,	PUNCT
taxlaw-2812	573	3	dividing	divide	VERB
taxlaw-2812	573	4	the	the	DET
taxlaw-2812	573	5	credit	credit	NOUN
taxlaw-2812	573	6	into	into	ADP
taxlaw-2812	573	7	two	two	NUM
taxlaw-2812	573	8	payments	payment	NOUN
taxlaw-2812	573	9	would	would	AUX
taxlaw-2812	573	10	have	have	VERB
taxlaw-2812	573	11	the	the	DET
taxlaw-2812	573	12	benefit	benefit	NOUN
taxlaw-2812	573	13	of	of	ADP
taxlaw-2812	573	14	lowering	lower	VERB
taxlaw-2812	573	15	incentives	incentive	NOUN
taxlaw-2812	573	16	to	to	PART
taxlaw-2812	573	17	cheat	cheat	VERB
taxlaw-2812	573	18	or	or	CCONJ
taxlaw-2812	573	19	provide	provide	VERB
taxlaw-2812	573	20	misinformation	misinformation	NOUN
taxlaw-2812	573	21	on	on	ADP
taxlaw-2812	573	22	the	the	DET
taxlaw-2812	573	23	application	application	NOUN
taxlaw-2812	573	24	,	,	PUNCT
taxlaw-2812	573	25	because	because	SCONJ
taxlaw-2812	573	26	applicants	applicant	NOUN
taxlaw-2812	573	27	will	will	AUX
taxlaw-2812	573	28	be	be	AUX
taxlaw-2812	573	29	more	more	ADV
taxlaw-2812	573	30	aware	aware	ADJ
taxlaw-2812	573	31	of	of	ADP
taxlaw-2812	573	32	the	the	DET
taxlaw-2812	573	33	fact	fact	NOUN
taxlaw-2812	573	34	that	that	SCONJ
taxlaw-2812	573	35	they	they	PRON
taxlaw-2812	573	36	can	can	AUX
taxlaw-2812	573	37	still	still	ADV
taxlaw-2812	573	38	be	be	AUX
taxlaw-2812	573	39	eligible	eligible	ADJ
taxlaw-2812	573	40	for	for	ADP
taxlaw-2812	573	41	part	part	NOUN
taxlaw-2812	573	42	of	of	ADP
taxlaw-2812	573	43	the	the	DET
taxlaw-2812	573	44	benefit	benefit	NOUN
taxlaw-2812	573	45	without	without	ADP
taxlaw-2812	573	46	meeting	meet	VERB
taxlaw-2812	573	47	other	other	ADJ
taxlaw-2812	573	48	eligibility	eligibility	NOUN
taxlaw-2812	573	49	requirements	requirement	NOUN
taxlaw-2812	573	50	.	.	PUNCT
taxlaw-2812	574	1	second	second	ADJ
taxlaw-2812	574	2	,	,	PUNCT
taxlaw-2812	574	3	a	a	DET
taxlaw-2812	574	4	divided	divide	VERB
taxlaw-2812	574	5	benefit	benefit	NOUN
taxlaw-2812	574	6	would	would	AUX
taxlaw-2812	574	7	help	help	VERB
taxlaw-2812	574	8	improve	improve	VERB
taxlaw-2812	574	9	the	the	DET
taxlaw-2812	574	10	verification	verification	NOUN
taxlaw-2812	574	11	process	process	NOUN
taxlaw-2812	574	12	for	for	ADP
taxlaw-2812	574	13	claimants	claimant	NOUN
taxlaw-2812	574	14	’	’	PART
taxlaw-2812	574	15	eligibility	eligibility	NOUN
taxlaw-2812	574	16	.	.	PUNCT
taxlaw-2812	575	1	assessing	assess	VERB
taxlaw-2812	575	2	income	income	NOUN
taxlaw-2812	575	3	eligibility	eligibility	NOUN
taxlaw-2812	575	4	for	for	ADP
taxlaw-2812	575	5	the	the	DET
taxlaw-2812	575	6	program	program	NOUN
taxlaw-2812	575	7	is	be	AUX
taxlaw-2812	575	8	undertaken	undertake	VERB
taxlaw-2812	575	9	in	in	ADP
taxlaw-2812	575	10	part	part	NOUN
taxlaw-2812	575	11	through	through	ADP
taxlaw-2812	575	12	electronic	electronic	ADJ
taxlaw-2812	575	13	verification	verification	NOUN
taxlaw-2812	575	14	of	of	ADP
taxlaw-2812	575	15	income	income	NOUN
taxlaw-2812	575	16	data	datum	NOUN
taxlaw-2812	575	17	submitted	submit	VERB
taxlaw-2812	575	18	on	on	ADP
taxlaw-2812	575	19	applicants	applicant	NOUN
taxlaw-2812	575	20	’	’	PART
taxlaw-2812	575	21	w-2	w-2	NOUN
taxlaw-2812	575	22	forms	form	NOUN
taxlaw-2812	575	23	.	.	PUNCT
taxlaw-2812	576	1	this	this	DET
taxlaw-2812	576	2	electronic	electronic	ADJ
taxlaw-2812	576	3	checking	checking	NOUN
taxlaw-2812	576	4	is	be	AUX
taxlaw-2812	576	5	identical	identical	ADJ
taxlaw-2812	576	6	to	to	ADP
taxlaw-2812	576	7	the	the	DET
taxlaw-2812	576	8	verification	verification	NOUN
taxlaw-2812	576	9	that	that	PRON
taxlaw-2812	576	10	is	be	AUX
taxlaw-2812	576	11	done	do	VERB
taxlaw-2812	576	12	for	for	ADP
taxlaw-2812	576	13	individuals	individual	NOUN
taxlaw-2812	576	14	claiming	claim	VERB
taxlaw-2812	576	15	a	a	DET
taxlaw-2812	576	16	standard	standard	ADJ
taxlaw-2812	576	17	deduction	deduction	NOUN
taxlaw-2812	576	18	who	who	PRON
taxlaw-2812	576	19	do	do	AUX
taxlaw-2812	576	20	not	not	PART
taxlaw-2812	576	21	also	also	ADV
taxlaw-2812	576	22	claim	claim	VERB
taxlaw-2812	576	23	the	the	DET
taxlaw-2812	576	24	eitc	eitc	NOUN
taxlaw-2812	576	25	.	.	PUNCT
taxlaw-2812	577	1	the	the	DET
taxlaw-2812	577	2	more	more	ADV
taxlaw-2812	577	3	difficult	difficult	ADJ
taxlaw-2812	577	4	eligibility	eligibility	NOUN
taxlaw-2812	577	5	verification	verification	NOUN
taxlaw-2812	577	6	,	,	PUNCT
taxlaw-2812	577	7	however	however	ADV
taxlaw-2812	577	8	,	,	PUNCT
taxlaw-2812	577	9	is	be	AUX
taxlaw-2812	577	10	determining	determine	VERB
taxlaw-2812	577	11	family	family	NOUN
taxlaw-2812	577	12	status	status	NOUN
taxlaw-2812	577	13	.	.	PUNCT
taxlaw-2812	578	1	for	for	ADP
taxlaw-2812	578	2	example	example	NOUN
taxlaw-2812	578	3	,	,	PUNCT
taxlaw-2812	578	4	to	to	PART
taxlaw-2812	578	5	claim	claim	VERB
taxlaw-2812	578	6	a	a	DET
taxlaw-2812	578	7	qualifying	qualify	VERB
taxlaw-2812	578	8	child	child	NOUN
taxlaw-2812	578	9	,	,	PUNCT
taxlaw-2812	578	10	a	a	DET
taxlaw-2812	578	11	claimant	claimant	NOUN
taxlaw-2812	578	12	must	must	AUX
taxlaw-2812	578	13	meet	meet	VERB
taxlaw-2812	578	14	four	four	NUM
taxlaw-2812	578	15	tests	test	NOUN
taxlaw-2812	578	16	:	:	PUNCT
taxlaw-2812	578	17	(	(	PUNCT
taxlaw-2812	578	18	1	1	X
taxlaw-2812	578	19	)	)	PUNCT
taxlaw-2812	578	20	a	a	DET
taxlaw-2812	578	21	relationship	relationship	NOUN
taxlaw-2812	578	22	test	test	NOUN
taxlaw-2812	578	23	,	,	PUNCT
taxlaw-2812	578	24	(	(	PUNCT
taxlaw-2812	578	25	2	2	X
taxlaw-2812	578	26	)	)	PUNCT
taxlaw-2812	578	27	a	a	DET
taxlaw-2812	578	28	residency	residency	NOUN
taxlaw-2812	578	29	test	test	NOUN
taxlaw-2812	578	30	,	,	PUNCT
taxlaw-2812	578	31	(	(	PUNCT
taxlaw-2812	578	32	3	3	X
taxlaw-2812	578	33	)	)	PUNCT
taxlaw-2812	578	34	an	an	DET
taxlaw-2812	578	35	age	age	NOUN
taxlaw-2812	578	36	test	test	NOUN
taxlaw-2812	578	37	,	,	PUNCT
taxlaw-2812	578	38	and	and	CCONJ
taxlaw-2812	578	39	(	(	PUNCT
taxlaw-2812	578	40	4	4	X
taxlaw-2812	578	41	)	)	PUNCT
taxlaw-2812	578	42	a	a	DET
taxlaw-2812	578	43	support	support	NOUN
taxlaw-2812	578	44	test	test	NOUN
taxlaw-2812	578	45	.	.	PUNCT
taxlaw-2812	579	1	150	150	NUM
taxlaw-2812	579	2	verifying	verify	VERB
taxlaw-2812	579	3	any	any	PRON
taxlaw-2812	579	4	of	of	ADP
taxlaw-2812	579	5	these	these	DET
taxlaw-2812	579	6	tests	test	NOUN
taxlaw-2812	579	7	requires	require	VERB
taxlaw-2812	579	8	the	the	DET
taxlaw-2812	579	9	irs	irs	PROPN
taxlaw-2812	579	10	to	to	PART
taxlaw-2812	579	11	collect	collect	VERB
taxlaw-2812	579	12	additional	additional	ADJ
taxlaw-2812	579	13	data	datum	NOUN
taxlaw-2812	579	14	.	.	PUNCT
taxlaw-2812	580	1	the	the	DET
taxlaw-2812	580	2	irs	irs	PROPN
taxlaw-2812	580	3	,	,	PUNCT
taxlaw-2812	580	4	as	as	ADP
taxlaw-2812	580	5	a	a	DET
taxlaw-2812	580	6	result	result	NOUN
taxlaw-2812	580	7	,	,	PUNCT
taxlaw-2812	580	8	has	have	VERB
taxlaw-2812	580	9	great	great	ADJ
taxlaw-2812	580	10	difficulty	difficulty	NOUN
taxlaw-2812	580	11	assessing	assess	VERB
taxlaw-2812	580	12	these	these	DET
taxlaw-2812	580	13	elements	element	NOUN
taxlaw-2812	580	14	of	of	ADP
taxlaw-2812	580	15	eligibility	eligibility	NOUN
taxlaw-2812	580	16	for	for	ADP
taxlaw-2812	580	17	the	the	DET
taxlaw-2812	580	18	credit	credit	NOUN
taxlaw-2812	580	19	(	(	PUNCT
taxlaw-2812	580	20	such	such	ADJ
taxlaw-2812	580	21	as	as	ADP
taxlaw-2812	580	22	whether	whether	SCONJ
taxlaw-2812	580	23	a	a	DET
taxlaw-2812	580	24	child	child	NOUN
taxlaw-2812	580	25	lived	live	VERB
taxlaw-2812	580	26	with	with	ADP
taxlaw-2812	580	27	the	the	DET
taxlaw-2812	580	28	claimant	claimant	NOUN
taxlaw-2812	580	29	or	or	CCONJ
taxlaw-2812	580	30	with	with	ADP
taxlaw-2812	580	31	another	another	DET
taxlaw-2812	580	32	parent	parent	NOUN
taxlaw-2812	580	33	)	)	PUNCT
taxlaw-2812	580	34	.	.	PUNCT
taxlaw-2812	581	1	separating	separate	VERB
taxlaw-2812	581	2	the	the	DET
taxlaw-2812	581	3	eitc	eitc	NOUN
taxlaw-2812	581	4	into	into	ADP
taxlaw-2812	581	5	two	two	NUM
taxlaw-2812	581	6	separate	separate	ADJ
taxlaw-2812	581	7	credits	credit	NOUN
taxlaw-2812	581	8	would	would	AUX
taxlaw-2812	581	9	disentangle	disentangle	VERB
taxlaw-2812	581	10	the	the	DET
taxlaw-2812	581	11	simple	simple	ADJ
taxlaw-2812	581	12	task	task	NOUN
taxlaw-2812	581	13	of	of	ADP
taxlaw-2812	581	14	verifying	verifying	NOUN
taxlaw-2812	581	15	eligibility	eligibility	NOUN
taxlaw-2812	581	16	based	base	VERB
taxlaw-2812	581	17	on	on	ADP
taxlaw-2812	581	18	income	income	NOUN
taxlaw-2812	581	19	from	from	ADP
taxlaw-2812	581	20	the	the	DET
taxlaw-2812	581	21	complex	complex	ADJ
taxlaw-2812	581	22	task	task	NOUN
taxlaw-2812	581	23	of	of	ADP
taxlaw-2812	581	24	verifying	verifying	NOUN
taxlaw-2812	581	25	eligibility	eligibility	NOUN
taxlaw-2812	581	26	based	base	VERB
taxlaw-2812	581	27	on	on	ADP
taxlaw-2812	581	28	family	family	NOUN
taxlaw-2812	581	29	structure	structure	NOUN
taxlaw-2812	581	30	.	.	PUNCT
taxlaw-2812	582	1	finally	finally	ADV
taxlaw-2812	582	2	,	,	PUNCT
taxlaw-2812	582	3	creating	create	VERB
taxlaw-2812	582	4	two	two	NUM
taxlaw-2812	582	5	separate	separate	ADJ
taxlaw-2812	582	6	credits	credit	NOUN
taxlaw-2812	582	7	in	in	ADP
taxlaw-2812	582	8	place	place	NOUN
taxlaw-2812	582	9	of	of	ADP
taxlaw-2812	582	10	the	the	DET
taxlaw-2812	582	11	eitc	eitc	NOUN
taxlaw-2812	582	12	would	would	AUX
taxlaw-2812	582	13	also	also	ADV
taxlaw-2812	582	14	streamline	streamline	VERB
taxlaw-2812	582	15	the	the	DET
taxlaw-2812	582	16	auditing	auditing	NOUN
taxlaw-2812	582	17	process	process	NOUN
taxlaw-2812	582	18	.	.	PUNCT
taxlaw-2812	583	1	during	during	ADP
taxlaw-2812	583	2	the	the	DET
taxlaw-2812	583	3	auditing	auditing	NOUN
taxlaw-2812	583	4	process	process	NOUN
taxlaw-2812	583	5	,	,	PUNCT
taxlaw-2812	583	6	individuals	individual	NOUN
taxlaw-2812	583	7	are	be	AUX
taxlaw-2812	583	8	asked	ask	VERB
taxlaw-2812	583	9	to	to	PART
taxlaw-2812	583	10	provide	provide	VERB
taxlaw-2812	583	11	information	information	NOUN
taxlaw-2812	583	12	on	on	ADP
taxlaw-2812	583	13	various	various	ADJ
taxlaw-2812	583	14	aspects	aspect	NOUN
taxlaw-2812	583	15	of	of	ADP
taxlaw-2812	583	16	their	their	PRON
taxlaw-2812	583	17	eligibility	eligibility	NOUN
taxlaw-2812	583	18	for	for	ADP
taxlaw-2812	583	19	the	the	DET
taxlaw-2812	583	20	credit	credit	NOUN
taxlaw-2812	583	21	.	.	PUNCT
taxlaw-2812	584	1	151	151	NUM
taxlaw-2812	584	2	if	if	SCONJ
taxlaw-2812	584	3	,	,	PUNCT
taxlaw-2812	584	4	however	however	ADV
taxlaw-2812	584	5	,	,	PUNCT
taxlaw-2812	584	6	the	the	DET
taxlaw-2812	584	7	irs	irs	PROPN
taxlaw-2812	584	8	only	only	ADV
taxlaw-2812	584	9	has	have	VERB
taxlaw-2812	584	10	questions	question	NOUN
taxlaw-2812	584	11	on	on	ADP
taxlaw-2812	584	12	one	one	NUM
taxlaw-2812	584	13	of	of	ADP
taxlaw-2812	584	14	the	the	DET
taxlaw-2812	584	15	credits	credit	NOUN
taxlaw-2812	584	16	being	be	AUX
taxlaw-2812	584	17	claimed	claim	VERB
taxlaw-2812	584	18	,	,	PUNCT
taxlaw-2812	584	19	the	the	DET
taxlaw-2812	584	20	audit	audit	NOUN
taxlaw-2812	584	21	would	would	AUX
taxlaw-2812	584	22	be	be	AUX
taxlaw-2812	584	23	less	less	ADV
taxlaw-2812	584	24	intimidating	intimidating	ADJ
taxlaw-2812	584	25	and	and	CCONJ
taxlaw-2812	584	26	require	require	VERB
taxlaw-2812	584	27	less	less	ADJ
taxlaw-2812	584	28	information	information	NOUN
taxlaw-2812	584	29	.	.	PUNCT
taxlaw-2812	585	1	this	this	PRON
taxlaw-2812	585	2	has	have	VERB
taxlaw-2812	585	3	the	the	DET
taxlaw-2812	585	4	advantage	advantage	NOUN
taxlaw-2812	585	5	of	of	ADP
taxlaw-2812	585	6	both	both	PRON
taxlaw-2812	585	7	decreasing	decrease	VERB
taxlaw-2812	585	8	the	the	DET
taxlaw-2812	585	9	total	total	ADJ
taxlaw-2812	585	10	number	number	NOUN
taxlaw-2812	585	11	of	of	ADP
taxlaw-2812	585	12	audits	audits	NOUN
taxlaw-2812	585	13	that	that	PRON
taxlaw-2812	585	14	need	need	VERB
taxlaw-2812	585	15	to	to	PART
taxlaw-2812	585	16	be	be	AUX
taxlaw-2812	585	17	performed	perform	VERB
taxlaw-2812	585	18	,	,	PUNCT
taxlaw-2812	585	19	and	and	CCONJ
taxlaw-2812	585	20	also	also	ADV
taxlaw-2812	585	21	increasing	increase	VERB
taxlaw-2812	585	22	the	the	DET
taxlaw-2812	585	23	number	number	NOUN
taxlaw-2812	585	24	of	of	ADP
taxlaw-2812	585	25	eligible	eligible	ADJ
taxlaw-2812	585	26	applicants	applicant	NOUN
taxlaw-2812	585	27	that	that	PRON
taxlaw-2812	585	28	are	be	AUX
taxlaw-2812	585	29	able	able	ADJ
taxlaw-2812	585	30	to	to	PART
taxlaw-2812	585	31	keep	keep	VERB
taxlaw-2812	585	32	their	their	PRON
taxlaw-2812	585	33	refund	refund	NOUN
taxlaw-2812	585	34	despite	despite	SCONJ
taxlaw-2812	585	35	being	be	AUX
taxlaw-2812	585	36	audited	audit	VERB
taxlaw-2812	585	37	.	.	PUNCT
taxlaw-2812	586	1	this	this	PRON
taxlaw-2812	586	2	is	be	AUX
taxlaw-2812	586	3	critical	critical	ADJ
taxlaw-2812	586	4	given	give	VERB
taxlaw-2812	586	5	the	the	DET
taxlaw-2812	586	6	eitc	eitc	ADJ
taxlaw-2812	586	7	audit	audit	NOUN
taxlaw-2812	586	8	process	process	NOUN
taxlaw-2812	586	9	’s	’s	PART
taxlaw-2812	586	10	daunting	daunting	ADJ
taxlaw-2812	586	11	requirements	requirement	NOUN
taxlaw-2812	586	12	and	and	CCONJ
taxlaw-2812	586	13	alarmingly	alarmingly	ADV
taxlaw-2812	586	14	high	high	ADJ
taxlaw-2812	586	15	error	error	NOUN
taxlaw-2812	586	16	rate	rate	NOUN
taxlaw-2812	586	17	,	,	PUNCT
taxlaw-2812	586	18	which	which	PRON
taxlaw-2812	586	19	causes	cause	VERB
taxlaw-2812	586	20	a	a	DET
taxlaw-2812	586	21	significant	significant	ADJ
taxlaw-2812	586	22	number	number	NOUN
taxlaw-2812	586	23	of	of	ADP
taxlaw-2812	586	24	taxpayers	taxpayer	NOUN
taxlaw-2812	586	25	to	to	PART
taxlaw-2812	586	26	lose	lose	VERB
taxlaw-2812	586	27	their	their	PRON
taxlaw-2812	586	28	benefits	benefit	NOUN
taxlaw-2812	586	29	during	during	ADP
taxlaw-2812	586	30	the	the	DET
taxlaw-2812	586	31	auditing	auditing	NOUN
taxlaw-2812	586	32	process	process	NOUN
taxlaw-2812	586	33	simply	simply	ADV
taxlaw-2812	586	34	because	because	SCONJ
taxlaw-2812	586	35	they	they	PRON
taxlaw-2812	586	36	have	have	VERB
taxlaw-2812	586	37	difficulty	difficulty	NOUN
taxlaw-2812	586	38	complying	comply	VERB
taxlaw-2812	586	39	with	with	ADP
taxlaw-2812	586	40	the	the	DET
taxlaw-2812	586	41	audit	audit	NOUN
taxlaw-2812	586	42	’s	’s	PART
taxlaw-2812	586	43	requirements	requirement	NOUN
taxlaw-2812	586	44	.	.	PUNCT
taxlaw-2812	587	1	152	152	NUM
taxlaw-2812	587	2	if	if	SCONJ
taxlaw-2812	587	3	there	there	PRON
taxlaw-2812	587	4	were	be	VERB
taxlaw-2812	587	5	fewer	few	ADJ
taxlaw-2812	587	6	audits	audits	NOUN
taxlaw-2812	587	7	needed	need	VERB
taxlaw-2812	587	8	to	to	PART
taxlaw-2812	587	9	administer	administer	VERB
taxlaw-2812	587	10	two	two	NUM
taxlaw-2812	587	11	separate	separate	ADJ
taxlaw-2812	587	12	tax	tax	NOUN
taxlaw-2812	587	13	credits	credit	NOUN
taxlaw-2812	587	14	,	,	PUNCT
taxlaw-2812	587	15	and	and	CCONJ
taxlaw-2812	587	16	the	the	DET
taxlaw-2812	587	17	audits	audits	NOUN
taxlaw-2812	587	18	that	that	PRON
taxlaw-2812	587	19	were	be	AUX
taxlaw-2812	587	20	to	to	PART
taxlaw-2812	587	21	occur	occur	VERB
taxlaw-2812	587	22	required	require	VERB
taxlaw-2812	587	23	less	less	ADJ
taxlaw-2812	587	24	information	information	NOUN
taxlaw-2812	587	25	,	,	PUNCT
taxlaw-2812	587	26	it	it	PRON
taxlaw-2812	587	27	is	be	AUX
taxlaw-2812	587	28	likely	likely	ADJ
taxlaw-2812	587	29	that	that	SCONJ
taxlaw-2812	587	30	fewer	few	ADJ
taxlaw-2812	587	31	qualifying	qualify	VERB
taxlaw-2812	587	32	low	low	ADJ
taxlaw-2812	587	33	-	-	PUNCT
taxlaw-2812	587	34	income	income	NOUN
taxlaw-2812	587	35	families	family	NOUN
taxlaw-2812	587	36	would	would	AUX
taxlaw-2812	587	37	lose	lose	VERB
taxlaw-2812	587	38	the	the	DET
taxlaw-2812	587	39	benefit	benefit	NOUN
taxlaw-2812	587	40	of	of	ADP
taxlaw-2812	587	41	this	this	DET
taxlaw-2812	587	42	program	program	NOUN
taxlaw-2812	587	43	.	.	PUNCT
taxlaw-2812	588	1	c.	c.	PROPN
taxlaw-2812	588	2	changing	change	VERB
taxlaw-2812	588	3	the	the	DET
taxlaw-2812	588	4	application	application	NOUN
taxlaw-2812	588	5	for	for	ADP
taxlaw-2812	588	6	the	the	DET
taxlaw-2812	588	7	earned	earn	VERB
taxlaw-2812	588	8	income	income	NOUN
taxlaw-2812	588	9	tax	tax	NOUN
taxlaw-2812	588	10	credit	credit	NOUN
taxlaw-2812	588	11	one	one	NUM
taxlaw-2812	588	12	of	of	ADP
taxlaw-2812	588	13	the	the	DET
taxlaw-2812	588	14	primary	primary	ADJ
taxlaw-2812	588	15	reasons	reason	NOUN
taxlaw-2812	588	16	that	that	PRON
taxlaw-2812	588	17	the	the	DET
taxlaw-2812	588	18	eitc	eitc	NOUN
taxlaw-2812	588	19	has	have	VERB
taxlaw-2812	588	20	higher	high	ADJ
taxlaw-2812	588	21	participation	participation	NOUN
taxlaw-2812	588	22	rates	rate	NOUN
taxlaw-2812	588	23	than	than	ADP
taxlaw-2812	588	24	other	other	ADJ
taxlaw-2812	588	25	social	social	ADJ
taxlaw-2812	588	26	welfare	welfare	NOUN
taxlaw-2812	588	27	benefits	benefit	NOUN
taxlaw-2812	588	28	is	be	AUX
taxlaw-2812	588	29	that	that	SCONJ
taxlaw-2812	588	30	most	most	ADJ
taxlaw-2812	588	31	adult	adult	NOUN
taxlaw-2812	588	32	americans	americans	PROPN
taxlaw-2812	588	33	file	file	VERB
taxlaw-2812	588	34	tax	tax	NOUN
taxlaw-2812	588	35	returns	return	NOUN
taxlaw-2812	588	36	.	.	PUNCT
taxlaw-2812	589	1	153	153	NUM
taxlaw-2812	589	2	given	give	VERB
taxlaw-2812	589	3	this	this	DET
taxlaw-2812	589	4	reality	reality	NOUN
taxlaw-2812	589	5	,	,	PUNCT
taxlaw-2812	589	6	the	the	DET
taxlaw-2812	589	7	burden	burden	NOUN
taxlaw-2812	589	8	of	of	ADP
taxlaw-2812	589	9	claiming	claim	VERB
taxlaw-2812	589	10	the	the	DET
taxlaw-2812	589	11	eitc	eitc	NOUN
taxlaw-2812	589	12	is	be	AUX
taxlaw-2812	589	13	minimal	minimal	ADJ
taxlaw-2812	589	14	compared	compare	VERB
taxlaw-2812	589	15	with	with	ADP
taxlaw-2812	589	16	the	the	DET
taxlaw-2812	589	17	burden	burden	NOUN
taxlaw-2812	589	18	of	of	ADP
taxlaw-2812	589	19	filing	file	VERB
taxlaw-2812	589	20	a	a	DET
taxlaw-2812	589	21	separate	separate	ADJ
taxlaw-2812	589	22	application	application	NOUN
taxlaw-2812	589	23	that	that	PRON
taxlaw-2812	589	24	is	be	AUX
taxlaw-2812	589	25	required	require	VERB
taxlaw-2812	589	26	for	for	ADP
taxlaw-2812	589	27	most	most	ADJ
taxlaw-2812	589	28	other	other	ADJ
taxlaw-2812	589	29	welfare	welfare	NOUN
taxlaw-2812	589	30	benefits	benefit	NOUN
taxlaw-2812	589	31	.	.	PUNCT
taxlaw-2812	590	1	154	154	NUM
taxlaw-2812	590	2	additionally	additionally	ADV
taxlaw-2812	590	3	,	,	PUNCT
taxlaw-2812	590	4	the	the	DET
taxlaw-2812	590	5	150	150	NUM
taxlaw-2812	590	6	see	see	NOUN
taxlaw-2812	590	7	i.r.c	i.r.c	NOUN
taxlaw-2812	590	8	.	.	PUNCT
taxlaw-2812	591	1	§	§	PROPN
taxlaw-2812	591	2	32	32	NUM
taxlaw-2812	591	3	(	(	PUNCT
taxlaw-2812	591	4	2006	2006	NUM
taxlaw-2812	591	5	)	)	PUNCT
taxlaw-2812	591	6	.	.	PUNCT
taxlaw-2812	592	1	151	151	NUM
taxlaw-2812	592	2	see	see	NOUN
taxlaw-2812	592	3	book	book	NOUN
taxlaw-2812	592	4	,	,	PUNCT
taxlaw-2812	592	5	supra	supra	PROPN
taxlaw-2812	592	6	note	note	NOUN
taxlaw-2812	592	7	4	4	NUM
taxlaw-2812	592	8	,	,	PUNCT
taxlaw-2812	592	9	at	at	ADP
taxlaw-2812	592	10	381	381	NUM
taxlaw-2812	592	11	.	.	PUNCT
taxlaw-2812	592	12	152	152	NUM
taxlaw-2812	592	13	nat’l	nat’l	NOUN
taxlaw-2812	592	14	taxpayer	taxpayer	NOUN
taxlaw-2812	592	15	advocate	advocate	NOUN
taxlaw-2812	592	16	,	,	PUNCT
taxlaw-2812	592	17	earned	earn	VERB
taxlaw-2812	592	18	income	income	NOUN
taxlaw-2812	592	19	tax	tax	NOUN
taxlaw-2812	592	20	credit	credit	NOUN
taxlaw-2812	592	21	audit	audit	NOUN
taxlaw-2812	592	22	reconsideration	reconsideration	NOUN
taxlaw-2812	592	23	study	study	NOUN
taxlaw-2812	592	24	,	,	PUNCT
taxlaw-2812	592	25	2	2	NUM
taxlaw-2812	592	26	2004	2004	NUM
taxlaw-2812	592	27	ann	ann	PROPN
taxlaw-2812	592	28	.	.	PUNCT
taxlaw-2812	593	1	rep	rep	PROPN
taxlaw-2812	593	2	.	.	PROPN
taxlaw-2812	593	3	to	to	PART
taxlaw-2812	593	4	cong	cong	VERB
taxlaw-2812	593	5	.	.	PUNCT
taxlaw-2812	594	1	(	(	PUNCT
taxlaw-2812	594	2	2004	2004	NUM
taxlaw-2812	594	3	)	)	PUNCT
taxlaw-2812	594	4	.	.	PUNCT
taxlaw-2812	595	1	153	153	NUM
taxlaw-2812	596	1	i	i	PRON
taxlaw-2812	596	2	d.	d.	PROPN
taxlaw-2812	596	3	at	at	ADP
taxlaw-2812	596	4	88	88	NUM
taxlaw-2812	596	5	.	.	PUNCT
taxlaw-2812	597	1	154	154	NUM
taxlaw-2812	597	2	i	i	PRON
taxlaw-2812	597	3	d.	d.	PROPN
taxlaw-2812	597	4	2012	2012	NUM
taxlaw-2812	597	5	]	]	PUNCT
taxlaw-2812	597	6	the	the	DET
taxlaw-2812	597	7	eitc	eitc	ADJ
taxlaw-2812	597	8	,	,	PUNCT
taxlaw-2812	597	9	low	low	ADJ
taxlaw-2812	597	10	-	-	PUNCT
taxlaw-2812	597	11	income	income	NOUN
taxlaw-2812	597	12	workers	worker	NOUN
taxlaw-2812	597	13	,	,	PUNCT
taxlaw-2812	597	14	&	&	CCONJ
taxlaw-2812	597	15	the	the	DET
taxlaw-2812	597	16	legal	legal	ADJ
taxlaw-2812	597	17	aid	aid	NOUN
taxlaw-2812	597	18	community	community	NOUN
taxlaw-2812	597	19	199	199	NUM
taxlaw-2812	597	20	perceived	perceive	VERB
taxlaw-2812	597	21	burden	burden	NOUN
taxlaw-2812	597	22	is	be	AUX
taxlaw-2812	597	23	lower	low	ADJ
taxlaw-2812	597	24	due	due	ADP
taxlaw-2812	597	25	to	to	ADP
taxlaw-2812	597	26	the	the	DET
taxlaw-2812	597	27	eitc	eitc	NOUN
taxlaw-2812	597	28	’s	’s	PART
taxlaw-2812	597	29	self	self	NOUN
taxlaw-2812	597	30	-	-	PUNCT
taxlaw-2812	597	31	certification	certification	NOUN
taxlaw-2812	597	32	process	process	NOUN
taxlaw-2812	597	33	,	,	PUNCT
taxlaw-2812	597	34	under	under	ADP
taxlaw-2812	597	35	which	which	PRON
taxlaw-2812	597	36	potential	potential	ADJ
taxlaw-2812	597	37	claimants	claimant	NOUN
taxlaw-2812	597	38	only	only	ADV
taxlaw-2812	597	39	have	have	VERB
taxlaw-2812	597	40	to	to	PART
taxlaw-2812	597	41	interact	interact	VERB
taxlaw-2812	597	42	with	with	ADP
taxlaw-2812	597	43	the	the	DET
taxlaw-2812	597	44	government	government	NOUN
taxlaw-2812	597	45	directly	directly	ADV
taxlaw-2812	597	46	if	if	SCONJ
taxlaw-2812	597	47	they	they	PRON
taxlaw-2812	597	48	are	be	AUX
taxlaw-2812	597	49	subject	subject	ADJ
taxlaw-2812	597	50	to	to	ADP
taxlaw-2812	597	51	an	an	DET
taxlaw-2812	597	52	audit	audit	NOUN
taxlaw-2812	597	53	.	.	PUNCT
taxlaw-2812	598	1	that	that	PRON
taxlaw-2812	598	2	said	say	VERB
taxlaw-2812	598	3	,	,	PUNCT
taxlaw-2812	598	4	despite	despite	SCONJ
taxlaw-2812	598	5	the	the	DET
taxlaw-2812	598	6	fact	fact	NOUN
taxlaw-2812	598	7	that	that	SCONJ
taxlaw-2812	598	8	most	most	ADJ
taxlaw-2812	598	9	adults	adult	NOUN
taxlaw-2812	598	10	do	do	AUX
taxlaw-2812	598	11	file	file	VERB
taxlaw-2812	598	12	tax	tax	NOUN
taxlaw-2812	598	13	returns	return	NOUN
taxlaw-2812	598	14	,	,	PUNCT
taxlaw-2812	598	15	it	it	PRON
taxlaw-2812	598	16	is	be	AUX
taxlaw-2812	598	17	estimated	estimate	VERB
taxlaw-2812	598	18	that	that	SCONJ
taxlaw-2812	598	19	in	in	ADP
taxlaw-2812	598	20	2009	2009	NUM
taxlaw-2812	598	21	forty	forty	NUM
taxlaw-2812	598	22	-	-	PUNCT
taxlaw-2812	598	23	seven	seven	NUM
taxlaw-2812	598	24	percent	percent	NOUN
taxlaw-2812	598	25	of	of	ADP
taxlaw-2812	598	26	all	all	DET
taxlaw-2812	598	27	individual	individual	ADJ
taxlaw-2812	598	28	taxpayers	taxpayer	NOUN
taxlaw-2812	598	29	do	do	AUX
taxlaw-2812	598	30	not	not	PART
taxlaw-2812	598	31	have	have	VERB
taxlaw-2812	598	32	an	an	DET
taxlaw-2812	598	33	obligation	obligation	NOUN
taxlaw-2812	598	34	to	to	PART
taxlaw-2812	598	35	file	file	VERB
taxlaw-2812	598	36	tax	tax	NOUN
taxlaw-2812	598	37	returns	return	NOUN
taxlaw-2812	598	38	because	because	SCONJ
taxlaw-2812	598	39	they	they	PRON
taxlaw-2812	598	40	have	have	VERB
taxlaw-2812	598	41	either	either	CCONJ
taxlaw-2812	598	42	a	a	DET
taxlaw-2812	598	43	zero	zero	NUM
taxlaw-2812	598	44	or	or	CCONJ
taxlaw-2812	598	45	negative	negative	ADJ
taxlaw-2812	598	46	tax	tax	NOUN
taxlaw-2812	598	47	liability	liability	NOUN
taxlaw-2812	598	48	.	.	PUNCT
taxlaw-2812	599	1	155	155	NUM
taxlaw-2812	599	2	as	as	ADP
taxlaw-2812	599	3	a	a	DET
taxlaw-2812	599	4	result	result	NOUN
taxlaw-2812	599	5	,	,	PUNCT
taxlaw-2812	599	6	by	by	ADP
taxlaw-2812	599	7	choosing	choose	VERB
taxlaw-2812	599	8	to	to	PART
taxlaw-2812	599	9	administer	administer	VERB
taxlaw-2812	599	10	this	this	DET
taxlaw-2812	599	11	welfare	welfare	NOUN
taxlaw-2812	599	12	benefit	benefit	NOUN
taxlaw-2812	599	13	for	for	ADP
taxlaw-2812	599	14	low	low	ADJ
taxlaw-2812	599	15	-	-	PUNCT
taxlaw-2812	599	16	income	income	NOUN
taxlaw-2812	599	17	workers	worker	NOUN
taxlaw-2812	599	18	through	through	ADP
taxlaw-2812	599	19	the	the	DET
taxlaw-2812	599	20	tax	tax	NOUN
taxlaw-2812	599	21	system	system	NOUN
taxlaw-2812	599	22	,	,	PUNCT
taxlaw-2812	599	23	the	the	DET
taxlaw-2812	599	24	government	government	NOUN
taxlaw-2812	599	25	is	be	AUX
taxlaw-2812	599	26	imposing	impose	VERB
taxlaw-2812	599	27	the	the	DET
taxlaw-2812	599	28	potentially	potentially	ADV
taxlaw-2812	599	29	significant	significant	ADJ
taxlaw-2812	599	30	burden	burden	NOUN
taxlaw-2812	599	31	on	on	ADP
taxlaw-2812	599	32	many	many	ADJ
taxlaw-2812	599	33	eitc	eitc	ADJ
taxlaw-2812	599	34	claimants	claimant	NOUN
taxlaw-2812	599	35	of	of	ADP
taxlaw-2812	599	36	filing	file	VERB
taxlaw-2812	599	37	a	a	DET
taxlaw-2812	599	38	tax	tax	NOUN
taxlaw-2812	599	39	return	return	NOUN
taxlaw-2812	599	40	that	that	PRON
taxlaw-2812	599	41	they	they	PRON
taxlaw-2812	599	42	would	would	AUX
taxlaw-2812	599	43	otherwise	otherwise	ADV
taxlaw-2812	599	44	not	not	PART
taxlaw-2812	599	45	be	be	AUX
taxlaw-2812	599	46	required	require	VERB
taxlaw-2812	599	47	to	to	PART
taxlaw-2812	599	48	file	file	VERB
taxlaw-2812	599	49	.	.	PUNCT
taxlaw-2812	600	1	given	give	VERB
taxlaw-2812	600	2	that	that	SCONJ
taxlaw-2812	600	3	this	this	PRON
taxlaw-2812	600	4	is	be	AUX
taxlaw-2812	600	5	often	often	ADV
taxlaw-2812	600	6	a	a	DET
taxlaw-2812	600	7	burden	burden	NOUN
taxlaw-2812	600	8	for	for	ADP
taxlaw-2812	600	9	eitc	eitc	ADJ
taxlaw-2812	600	10	tax	tax	NOUN
taxlaw-2812	600	11	filers	filer	NOUN
taxlaw-2812	600	12	,	,	PUNCT
taxlaw-2812	600	13	the	the	DET
taxlaw-2812	600	14	irs	irs	PROPN
taxlaw-2812	600	15	should	should	AUX
taxlaw-2812	600	16	take	take	VERB
taxlaw-2812	600	17	steps	step	NOUN
taxlaw-2812	600	18	to	to	PART
taxlaw-2812	600	19	simplify	simplify	VERB
taxlaw-2812	600	20	the	the	DET
taxlaw-2812	600	21	tax	tax	NOUN
taxlaw-2812	600	22	return	return	NOUN
taxlaw-2812	600	23	that	that	SCONJ
taxlaw-2812	600	24	individuals	individual	NOUN
taxlaw-2812	600	25	with	with	ADP
taxlaw-2812	600	26	no	no	DET
taxlaw-2812	600	27	tax	tax	NOUN
taxlaw-2812	600	28	obligation	obligation	NOUN
taxlaw-2812	600	29	are	be	AUX
taxlaw-2812	600	30	required	require	VERB
taxlaw-2812	600	31	to	to	PART
taxlaw-2812	600	32	complete	complete	VERB
taxlaw-2812	600	33	.	.	PUNCT
taxlaw-2812	601	1	as	as	ADP
taxlaw-2812	601	2	part	part	NOUN
taxlaw-2812	601	3	of	of	ADP
taxlaw-2812	601	4	that	that	DET
taxlaw-2812	601	5	goal	goal	NOUN
taxlaw-2812	601	6	,	,	PUNCT
taxlaw-2812	601	7	the	the	DET
taxlaw-2812	601	8	irs	irs	PROPN
taxlaw-2812	601	9	should	should	AUX
taxlaw-2812	601	10	take	take	VERB
taxlaw-2812	601	11	steps	step	NOUN
taxlaw-2812	601	12	to	to	PART
taxlaw-2812	601	13	develop	develop	VERB
taxlaw-2812	601	14	a	a	DET
taxlaw-2812	601	15	“	"	PUNCT
taxlaw-2812	601	16	ready	ready	ADJ
taxlaw-2812	601	17	return	return	NOUN
taxlaw-2812	601	18	”	"	PUNCT
taxlaw-2812	601	19	modeled	model	VERB
taxlaw-2812	601	20	on	on	ADP
taxlaw-2812	601	21	the	the	DET
taxlaw-2812	601	22	program	program	NOUN
taxlaw-2812	601	23	that	that	PRON
taxlaw-2812	601	24	was	be	AUX
taxlaw-2812	601	25	developed	develop	VERB
taxlaw-2812	601	26	in	in	ADP
taxlaw-2812	601	27	california	california	PROPN
taxlaw-2812	601	28	in	in	ADP
taxlaw-2812	601	29	2005	2005	NUM
taxlaw-2812	601	30	.	.	PUNCT
taxlaw-2812	602	1	156	156	NUM
taxlaw-2812	602	2	a	a	DET
taxlaw-2812	602	3	“	"	PUNCT
taxlaw-2812	602	4	ready	ready	ADJ
taxlaw-2812	602	5	return	return	NOUN
taxlaw-2812	602	6	”	"	PUNCT
taxlaw-2812	602	7	program	program	NOUN
taxlaw-2812	602	8	recognizes	recognize	VERB
taxlaw-2812	602	9	the	the	DET
taxlaw-2812	602	10	reality	reality	NOUN
taxlaw-2812	602	11	that	that	SCONJ
taxlaw-2812	602	12	there	there	PRON
taxlaw-2812	602	13	is	be	VERB
taxlaw-2812	602	14	usually	usually	ADV
taxlaw-2812	602	15	little	little	ADJ
taxlaw-2812	602	16	need	need	NOUN
taxlaw-2812	602	17	for	for	SCONJ
taxlaw-2812	602	18	a	a	DET
taxlaw-2812	602	19	taxpayer	taxpayer	NOUN
taxlaw-2812	602	20	to	to	PART
taxlaw-2812	602	21	fill	fill	VERB
taxlaw-2812	602	22	out	out	ADP
taxlaw-2812	602	23	information	information	NOUN
taxlaw-2812	602	24	on	on	ADP
taxlaw-2812	602	25	her	her	PRON
taxlaw-2812	602	26	income	income	NOUN
taxlaw-2812	602	27	or	or	CCONJ
taxlaw-2812	602	28	to	to	PART
taxlaw-2812	602	29	complete	complete	VERB
taxlaw-2812	602	30	complicated	complicated	ADJ
taxlaw-2812	602	31	math	math	NOUN
taxlaw-2812	602	32	.	.	PUNCT
taxlaw-2812	603	1	income	income	NOUN
taxlaw-2812	603	2	data	datum	NOUN
taxlaw-2812	603	3	from	from	ADP
taxlaw-2812	603	4	w-2	w-2	NOUN
taxlaw-2812	603	5	forms	form	NOUN
taxlaw-2812	603	6	are	be	AUX
taxlaw-2812	603	7	submitted	submit	VERB
taxlaw-2812	603	8	to	to	ADP
taxlaw-2812	603	9	the	the	DET
taxlaw-2812	603	10	irs	irs	PROPN
taxlaw-2812	603	11	by	by	ADP
taxlaw-2812	603	12	employers	employer	NOUN
taxlaw-2812	603	13	who	who	PRON
taxlaw-2812	603	14	withhold	withhold	VERB
taxlaw-2812	603	15	their	their	PRON
taxlaw-2812	603	16	employees	employee	NOUN
taxlaw-2812	603	17	’	’	PART
taxlaw-2812	603	18	taxes	taxis	NOUN
taxlaw-2812	603	19	.	.	PUNCT
taxlaw-2812	604	1	currently	currently	ADV
taxlaw-2812	604	2	,	,	PUNCT
taxlaw-2812	604	3	when	when	SCONJ
taxlaw-2812	604	4	a	a	DET
taxlaw-2812	604	5	tax	tax	NOUN
taxlaw-2812	604	6	filer	filer	NOUN
taxlaw-2812	604	7	completes	complete	VERB
taxlaw-2812	604	8	a	a	DET
taxlaw-2812	604	9	tax	tax	NOUN
taxlaw-2812	604	10	return	return	NOUN
taxlaw-2812	604	11	,	,	PUNCT
taxlaw-2812	604	12	the	the	DET
taxlaw-2812	604	13	irs	irs	PROPN
taxlaw-2812	604	14	checks	check	VERB
taxlaw-2812	604	15	the	the	DET
taxlaw-2812	604	16	information	information	NOUN
taxlaw-2812	604	17	provided	provide	VERB
taxlaw-2812	604	18	by	by	ADP
taxlaw-2812	604	19	the	the	DET
taxlaw-2812	604	20	filer	filer	NOUN
taxlaw-2812	604	21	against	against	ADP
taxlaw-2812	604	22	the	the	DET
taxlaw-2812	604	23	information	information	NOUN
taxlaw-2812	604	24	provided	provide	VERB
taxlaw-2812	604	25	by	by	ADP
taxlaw-2812	604	26	the	the	DET
taxlaw-2812	604	27	employer	employer	NOUN
taxlaw-2812	604	28	.	.	PUNCT
taxlaw-2812	605	1	157	157	NUM
taxlaw-2812	605	2	this	this	DET
taxlaw-2812	605	3	system	system	NOUN
taxlaw-2812	605	4	,	,	PUNCT
taxlaw-2812	605	5	however	however	ADV
taxlaw-2812	605	6	,	,	PUNCT
taxlaw-2812	605	7	can	can	AUX
taxlaw-2812	605	8	be	be	AUX
taxlaw-2812	605	9	beneficially	beneficially	ADV
taxlaw-2812	605	10	inverted	invert	VERB
taxlaw-2812	605	11	.	.	PUNCT
taxlaw-2812	606	1	instead	instead	ADV
taxlaw-2812	606	2	of	of	ADP
taxlaw-2812	606	3	asking	ask	VERB
taxlaw-2812	606	4	tax	tax	NOUN
taxlaw-2812	606	5	filers	filer	NOUN
taxlaw-2812	606	6	to	to	PART
taxlaw-2812	606	7	submit	submit	VERB
taxlaw-2812	606	8	the	the	DET
taxlaw-2812	606	9	information	information	NOUN
taxlaw-2812	606	10	for	for	ADP
taxlaw-2812	606	11	the	the	DET
taxlaw-2812	606	12	irs	irs	PROPN
taxlaw-2812	606	13	to	to	PART
taxlaw-2812	606	14	double	double	ADJ
taxlaw-2812	606	15	check	check	NOUN
taxlaw-2812	606	16	,	,	PUNCT
taxlaw-2812	606	17	“	"	PUNCT
taxlaw-2812	606	18	ready	ready	ADJ
taxlaw-2812	606	19	return	return	NOUN
taxlaw-2812	606	20	”	"	PUNCT
taxlaw-2812	606	21	programs	program	NOUN
taxlaw-2812	606	22	present	present	VERB
taxlaw-2812	606	23	tax	tax	NOUN
taxlaw-2812	606	24	filers	filer	NOUN
taxlaw-2812	606	25	with	with	ADP
taxlaw-2812	606	26	pre	pre	ADJ
taxlaw-2812	606	27	-	-	ADJ
taxlaw-2812	606	28	populated	populated	ADJ
taxlaw-2812	606	29	forms	form	NOUN
taxlaw-2812	606	30	that	that	PRON
taxlaw-2812	606	31	contain	contain	VERB
taxlaw-2812	606	32	their	their	PRON
taxlaw-2812	606	33	individual	individual	ADJ
taxlaw-2812	606	34	income	income	NOUN
taxlaw-2812	606	35	information	information	NOUN
taxlaw-2812	606	36	that	that	PRON
taxlaw-2812	606	37	are	be	AUX
taxlaw-2812	606	38	submitted	submit	VERB
taxlaw-2812	606	39	by	by	ADP
taxlaw-2812	606	40	their	their	PRON
taxlaw-2812	606	41	employers	employer	NOUN
taxlaw-2812	606	42	.	.	PUNCT
taxlaw-2812	607	1	tax	tax	NOUN
taxlaw-2812	607	2	filers	filer	NOUN
taxlaw-2812	607	3	then	then	ADV
taxlaw-2812	607	4	simply	simply	ADV
taxlaw-2812	607	5	confirm	confirm	VERB
taxlaw-2812	607	6	that	that	SCONJ
taxlaw-2812	607	7	the	the	DET
taxlaw-2812	607	8	information	information	NOUN
taxlaw-2812	607	9	submitted	submit	VERB
taxlaw-2812	607	10	by	by	ADP
taxlaw-2812	607	11	their	their	PRON
taxlaw-2812	607	12	employers	employer	NOUN
taxlaw-2812	607	13	is	be	AUX
taxlaw-2812	607	14	accurate	accurate	ADJ
taxlaw-2812	607	15	and	and	CCONJ
taxlaw-2812	607	16	comprehensive	comprehensive	ADJ
taxlaw-2812	607	17	.	.	PUNCT
taxlaw-2812	608	1	158	158	NUM
taxlaw-2812	608	2	in	in	ADP
taxlaw-2812	608	3	california	california	PROPN
taxlaw-2812	609	1	,	,	PUNCT
taxlaw-2812	609	2	the	the	DET
taxlaw-2812	609	3	“	"	PUNCT
taxlaw-2812	609	4	ready	ready	ADJ
taxlaw-2812	609	5	return	return	NOUN
taxlaw-2812	609	6	”	"	PUNCT
taxlaw-2812	609	7	is	be	AUX
taxlaw-2812	609	8	only	only	ADV
taxlaw-2812	609	9	available	available	ADJ
taxlaw-2812	609	10	to	to	ADP
taxlaw-2812	609	11	individuals	individual	NOUN
taxlaw-2812	609	12	filing	file	VERB
taxlaw-2812	609	13	very	very	ADV
taxlaw-2812	609	14	simple	simple	ADJ
taxlaw-2812	609	15	tax	tax	NOUN
taxlaw-2812	609	16	returns	return	NOUN
taxlaw-2812	609	17	who	who	PRON
taxlaw-2812	609	18	do	do	AUX
taxlaw-2812	609	19	not	not	PART
taxlaw-2812	609	20	claim	claim	VERB
taxlaw-2812	609	21	many	many	ADJ
taxlaw-2812	609	22	deductions	deduction	NOUN
taxlaw-2812	609	23	or	or	CCONJ
taxlaw-2812	609	24	sources	source	NOUN
taxlaw-2812	609	25	of	of	ADP
taxlaw-2812	609	26	interest	interest	NOUN
taxlaw-2812	609	27	income	income	NOUN
taxlaw-2812	609	28	.	.	PUNCT
taxlaw-2812	610	1	159	159	NUM
taxlaw-2812	610	2	although	although	SCONJ
taxlaw-2812	610	3	this	this	PRON
taxlaw-2812	610	4	may	may	AUX
taxlaw-2812	610	5	prevent	prevent	VERB
taxlaw-2812	610	6	the	the	DET
taxlaw-2812	610	7	“	"	PUNCT
taxlaw-2812	610	8	ready	ready	ADJ
taxlaw-2812	610	9	return	return	NOUN
taxlaw-2812	610	10	”	"	PUNCT
taxlaw-2812	610	11	from	from	ADP
taxlaw-2812	610	12	serving	serve	VERB
taxlaw-2812	610	13	as	as	ADP
taxlaw-2812	610	14	an	an	DET
taxlaw-2812	610	15	overall	overall	ADJ
taxlaw-2812	610	16	fix	fix	NOUN
taxlaw-2812	610	17	for	for	ADP
taxlaw-2812	610	18	the	the	DET
taxlaw-2812	610	19	tax	tax	NOUN
taxlaw-2812	610	20	return	return	NOUN
taxlaw-2812	610	21	system	system	NOUN
taxlaw-2812	610	22	,	,	PUNCT
taxlaw-2812	610	23	it	it	PRON
taxlaw-2812	610	24	should	should	AUX
taxlaw-2812	610	25	not	not	PART
taxlaw-2812	610	26	prevent	prevent	VERB
taxlaw-2812	610	27	the	the	DET
taxlaw-2812	610	28	development	development	NOUN
taxlaw-2812	610	29	of	of	ADP
taxlaw-2812	610	30	a	a	DET
taxlaw-2812	610	31	similar	similar	ADJ
taxlaw-2812	610	32	system	system	NOUN
taxlaw-2812	610	33	to	to	PART
taxlaw-2812	610	34	serve	serve	VERB
taxlaw-2812	610	35	eitc	eitc	PROPN
taxlaw-2812	610	36	claimants	claimant	NOUN
taxlaw-2812	610	37	,	,	PUNCT
taxlaw-2812	610	38	who	who	PRON
taxlaw-2812	610	39	typically	typically	ADV
taxlaw-2812	610	40	do	do	AUX
taxlaw-2812	610	41	not	not	PART
taxlaw-2812	610	42	have	have	VERB
taxlaw-2812	610	43	complicated	complicated	ADJ
taxlaw-2812	610	44	sources	source	NOUN
taxlaw-2812	610	45	of	of	ADP
taxlaw-2812	610	46	income	income	NOUN
taxlaw-2812	610	47	.	.	PUNCT
taxlaw-2812	611	1	160	160	NUM
taxlaw-2812	611	2	as	as	ADP
taxlaw-2812	611	3	a	a	DET
taxlaw-2812	611	4	result	result	NOUN
taxlaw-2812	611	5	,	,	PUNCT
taxlaw-2812	611	6	the	the	DET
taxlaw-2812	611	7	irs	irs	PROPN
taxlaw-2812	611	8	should	should	AUX
taxlaw-2812	611	9	be	be	AUX
taxlaw-2812	611	10	capable	capable	ADJ
taxlaw-2812	611	11	of	of	ADP
taxlaw-2812	611	12	developing	develop	VERB
taxlaw-2812	611	13	a	a	DET
taxlaw-2812	611	14	program	program	NOUN
taxlaw-2812	611	15	where	where	SCONJ
taxlaw-2812	611	16	low	low	ADJ
taxlaw-2812	611	17	-	-	PUNCT
taxlaw-2812	611	18	income	income	NOUN
taxlaw-2812	611	19	tax	tax	NOUN
taxlaw-2812	611	20	filers	filer	NOUN
taxlaw-2812	611	21	can	can	AUX
taxlaw-2812	611	22	update	update	VERB
taxlaw-2812	611	23	their	their	PRON
taxlaw-2812	611	24	eitc	eitc	NOUN
taxlaw-2812	611	25	applications	application	NOUN
taxlaw-2812	611	26	each	each	DET
taxlaw-2812	611	27	year	year	NOUN
taxlaw-2812	611	28	by	by	ADP
taxlaw-2812	611	29	simply	simply	ADV
taxlaw-2812	611	30	confirming	confirm	VERB
taxlaw-2812	611	31	the	the	DET
taxlaw-2812	611	32	information	information	NOUN
taxlaw-2812	611	33	that	that	PRON
taxlaw-2812	611	34	the	the	DET
taxlaw-2812	611	35	government	government	NOUN
taxlaw-2812	611	36	has	have	VERB
taxlaw-2812	611	37	on	on	ADP
taxlaw-2812	611	38	their	their	PRON
taxlaw-2812	611	39	income	income	NOUN
taxlaw-2812	611	40	,	,	PUNCT
taxlaw-2812	611	41	living	living	NOUN
taxlaw-2812	611	42	,	,	PUNCT
taxlaw-2812	611	43	and	and	CCONJ
taxlaw-2812	611	44	family	family	NOUN
taxlaw-2812	611	45	situations	situation	NOUN
taxlaw-2812	611	46	.	.	PUNCT
taxlaw-2812	612	1	this	this	DET
taxlaw-2812	612	2	reform	reform	NOUN
taxlaw-2812	612	3	would	would	AUX
taxlaw-2812	612	4	reduce	reduce	VERB
taxlaw-2812	612	5	the	the	DET
taxlaw-2812	612	6	burden	burden	NOUN
taxlaw-2812	612	7	of	of	ADP
taxlaw-2812	612	8	self	self	NOUN
taxlaw-2812	612	9	-	-	PUNCT
taxlaw-2812	612	10	certification	certification	NOUN
taxlaw-2812	612	11	,	,	PUNCT
taxlaw-2812	612	12	and	and	CCONJ
taxlaw-2812	612	13	,	,	PUNCT
taxlaw-2812	612	14	by	by	ADP
taxlaw-2812	612	15	lowering	lower	VERB
taxlaw-2812	612	16	the	the	DET
taxlaw-2812	612	17	eitc	eitc	NOUN
taxlaw-2812	612	18	’s	’s	PART
taxlaw-2812	612	19	error	error	NOUN
taxlaw-2812	612	20	rate	rate	NOUN
taxlaw-2812	612	21	,	,	PUNCT
taxlaw-2812	612	22	reduce	reduce	VERB
taxlaw-2812	612	23	administrative	administrative	ADJ
taxlaw-2812	612	24	costs	cost	NOUN
taxlaw-2812	612	25	spent	spend	VERB
taxlaw-2812	612	26	on	on	ADP
taxlaw-2812	612	27	audits	audits	NOUN
taxlaw-2812	612	28	.	.	PUNCT
taxlaw-2812	613	1	it	it	PRON
taxlaw-2812	613	2	would	would	AUX
taxlaw-2812	613	3	also	also	ADV
taxlaw-2812	613	4	help	help	VERB
taxlaw-2812	613	5	supplement	supplement	VERB
taxlaw-2812	613	6	the	the	DET
taxlaw-2812	613	7	irs	irs	PROPN
taxlaw-2812	613	8	’s	’s	PART
taxlaw-2812	613	9	ongoing	ongoing	ADJ
taxlaw-2812	613	10	efforts	effort	NOUN
taxlaw-2812	613	11	to	to	PART
taxlaw-2812	613	12	promote	promote	VERB
taxlaw-2812	613	13	free	free	ADJ
taxlaw-2812	613	14	tax	tax	NOUN
taxlaw-2812	613	15	preparation	preparation	NOUN
taxlaw-2812	613	16	assistance	assistance	NOUN
taxlaw-2812	613	17	to	to	ADP
taxlaw-2812	613	18	low	low	ADJ
taxlaw-2812	613	19	-	-	PUNCT
taxlaw-2812	613	20	income	income	NOUN
taxlaw-2812	613	21	taxpayers	taxpayer	NOUN
taxlaw-2812	613	22	through	through	ADP
taxlaw-2812	613	23	the	the	DET
taxlaw-2812	613	24	vita	vita	PROPN
taxlaw-2812	613	25	volunteer	volunteer	NOUN
taxlaw-2812	613	26	program	program	NOUN
taxlaw-2812	613	27	,	,	PUNCT
taxlaw-2812	613	28	as	as	SCONJ
taxlaw-2812	613	29	discussed	discuss	VERB
taxlaw-2812	613	30	in	in	ADP
taxlaw-2812	613	31	part	part	PROPN
taxlaw-2812	613	32	ii	ii	PROPN
taxlaw-2812	613	33	.	.	PROPN
taxlaw-2812	613	34	155	155	NUM
taxlaw-2812	613	35	williams	william	NOUN
taxlaw-2812	613	36	,	,	PUNCT
taxlaw-2812	613	37	supra	supra	PROPN
taxlaw-2812	613	38	note	note	PROPN
taxlaw-2812	613	39	41	41	NUM
taxlaw-2812	613	40	,	,	PUNCT
taxlaw-2812	613	41	at	at	ADP
taxlaw-2812	613	42	1583	1583	NUM
taxlaw-2812	613	43	.	.	PUNCT
taxlaw-2812	614	1	156	156	NUM
taxlaw-2812	614	2	see	see	VERB
taxlaw-2812	614	3	joseph	joseph	PROPN
taxlaw-2812	614	4	bankman	bankman	PROPN
taxlaw-2812	614	5	,	,	PUNCT
taxlaw-2812	614	6	simple	simple	ADJ
taxlaw-2812	614	7	filing	filing	NOUN
taxlaw-2812	614	8	for	for	ADP
taxlaw-2812	614	9	average	average	ADJ
taxlaw-2812	614	10	citizens	citizen	NOUN
taxlaw-2812	614	11	:	:	PUNCT
taxlaw-2812	614	12	the	the	DET
taxlaw-2812	614	13	california	california	PROPN
taxlaw-2812	614	14	ready	ready	PROPN
taxlaw-2812	614	15	return	return	NOUN
taxlaw-2812	614	16	,	,	PUNCT
taxlaw-2812	614	17	107	107	NUM
taxlaw-2812	614	18	tax	tax	NOUN
taxlaw-2812	614	19	notes	note	NOUN
taxlaw-2812	614	20	1431	1431	NUM
taxlaw-2812	614	21	(	(	PUNCT
taxlaw-2812	614	22	2005	2005	NUM
taxlaw-2812	614	23	)	)	PUNCT
taxlaw-2812	614	24	.	.	PUNCT
taxlaw-2812	615	1	157	157	NUM
taxlaw-2812	615	2	i	i	PROPN
taxlaw-2812	615	3	d.	d.	PROPN
taxlaw-2812	615	4	158	158	NUM
taxlaw-2812	615	5	see	see	VERB
taxlaw-2812	615	6	,	,	PUNCT
taxlaw-2812	615	7	e.g.	e.g.	ADV
taxlaw-2812	615	8	,	,	PUNCT
taxlaw-2812	615	9	cal	cal	PROPN
taxlaw-2812	615	10	.	.	PUNCT
taxlaw-2812	616	1	franchise	franchise	PROPN
taxlaw-2812	616	2	tax	tax	PROPN
taxlaw-2812	617	1	bd	bd	PROPN
taxlaw-2812	617	2	.	.	PROPN
taxlaw-2812	617	3	,	,	PUNCT
taxlaw-2812	617	4	your	your	PRON
taxlaw-2812	617	5	california	california	PROPN
taxlaw-2812	617	6	tax	tax	NOUN
taxlaw-2812	617	7	return	return	NOUN
taxlaw-2812	617	8	may	may	AUX
taxlaw-2812	617	9	be	be	AUX
taxlaw-2812	617	10	ready	ready	ADJ
taxlaw-2812	617	11	and	and	CCONJ
taxlaw-2812	617	12	waiting	wait	VERB
taxlaw-2812	617	13	for	for	ADP
taxlaw-2812	617	14	you	you	PRON
taxlaw-2812	617	15	,	,	PUNCT
taxlaw-2812	617	16	ca.gov	ca.gov	ADJ
taxlaw-2812	617	17	,	,	PUNCT
taxlaw-2812	617	18	https://www.ftb.ca.gov/readyreturn/?wt.mc_id=individuals_online_readyreturn	https://www.ftb.ca.gov/readyreturn/?wt.mc_id=individuals_online_readyreturn	VERB
taxlaw-2812	617	19	(	(	PUNCT
taxlaw-2812	617	20	last	last	ADV
taxlaw-2812	617	21	visited	visit	VERB
taxlaw-2812	617	22	july	july	PROPN
taxlaw-2812	617	23	12	12	NUM
taxlaw-2812	617	24	,	,	PUNCT
taxlaw-2812	617	25	2011	2011	NUM
taxlaw-2812	617	26	)	)	PUNCT
taxlaw-2812	617	27	.	.	PUNCT
taxlaw-2812	618	1	159	159	NUM
taxlaw-2812	618	2	i	i	PRON
taxlaw-2812	618	3	d.	d.	PROPN
taxlaw-2812	618	4	160	160	NUM
taxlaw-2812	618	5	see	see	VERB
taxlaw-2812	618	6	general	general	ADJ
taxlaw-2812	618	7	explanation	explanation	NOUN
taxlaw-2812	618	8	of	of	ADP
taxlaw-2812	618	9	the	the	DET
taxlaw-2812	618	10	administration	administration	NOUN
taxlaw-2812	618	11	’s	’s	PART
taxlaw-2812	618	12	fiscal	fiscal	ADJ
taxlaw-2812	618	13	year	year	NOUN
taxlaw-2812	618	14	2005	2005	NUM
taxlaw-2812	618	15	revenue	revenue	NOUN
taxlaw-2812	618	16	proposals	proposal	NOUN
taxlaw-2812	618	17	,	,	PUNCT
taxlaw-2812	618	18	dep’t	dep’t	NOUN
taxlaw-2812	618	19	of	of	ADP
taxlaw-2812	618	20	the	the	DET
taxlaw-2812	618	21	treas	treas	PROPN
taxlaw-2812	618	22	.	.	PUNCT
taxlaw-2812	618	23	,	,	PUNCT
taxlaw-2812	618	24	88	88	NUM
taxlaw-2812	618	25	(	(	PUNCT
taxlaw-2812	618	26	feb	feb	PROPN
taxlaw-2812	618	27	.	.	PROPN
taxlaw-2812	618	28	2004	2004	NUM
taxlaw-2812	618	29	)	)	PUNCT
taxlaw-2812	618	30	,	,	PUNCT
taxlaw-2812	618	31	http://www.treasury.gov/resource-center/tax-policy/documents/bluebk04.pdf	http://www.treasury.gov/resource-center/tax-policy/documents/bluebk04.pdf	X
taxlaw-2812	618	32	(	(	PUNCT
taxlaw-2812	618	33	stating	state	VERB
taxlaw-2812	618	34	that	that	SCONJ
taxlaw-2812	618	35	most	most	ADJ
taxlaw-2812	618	36	eitc	eitc	ADJ
taxlaw-2812	618	37	claimants	claimant	NOUN
taxlaw-2812	618	38	do	do	AUX
taxlaw-2812	618	39	not	not	PART
taxlaw-2812	618	40	have	have	VERB
taxlaw-2812	618	41	income	income	NOUN
taxlaw-2812	618	42	covered	cover	VERB
taxlaw-2812	618	43	by	by	ADP
taxlaw-2812	618	44	the	the	DET
taxlaw-2812	618	45	most	most	ADV
taxlaw-2812	618	46	complicated	complicated	ADJ
taxlaw-2812	618	47	of	of	ADP
taxlaw-2812	618	48	the	the	DET
taxlaw-2812	618	49	eitc	eitc	PROPN
taxlaw-2812	618	50	’s	’s	PART
taxlaw-2812	618	51	three	three	NUM
taxlaw-2812	618	52	income	income	NOUN
taxlaw-2812	618	53	tests	test	NOUN
taxlaw-2812	618	54	,	,	PUNCT
taxlaw-2812	618	55	which	which	PRON
taxlaw-2812	618	56	encompasses	encompass	VERB
taxlaw-2812	618	57	various	various	ADJ
taxlaw-2812	618	58	kinds	kind	NOUN
taxlaw-2812	618	59	of	of	ADP
taxlaw-2812	618	60	investment	investment	NOUN
taxlaw-2812	618	61	income	income	NOUN
taxlaw-2812	618	62	)	)	PUNCT
taxlaw-2812	618	63	.	.	PUNCT
taxlaw-2812	619	1	200	200	NUM
taxlaw-2812	619	2	columbia	columbia	PROPN
taxlaw-2812	619	3	journal	journal	PROPN
taxlaw-2812	619	4	of	of	ADP
taxlaw-2812	619	5	tax	tax	NOUN
taxlaw-2812	619	6	law	law	NOUN
taxlaw-2812	619	7	[	[	X
taxlaw-2812	619	8	vol.3:177	vol.3:177	PROPN
taxlaw-2812	619	9	d.	d.	NOUN
taxlaw-2812	619	10	reforming	reform	VERB
taxlaw-2812	619	11	the	the	DET
taxlaw-2812	619	12	audit	audit	NOUN
taxlaw-2812	619	13	process	process	NOUN
taxlaw-2812	619	14	used	use	VERB
taxlaw-2812	619	15	with	with	ADP
taxlaw-2812	619	16	earned	earn	VERB
taxlaw-2812	619	17	income	income	NOUN
taxlaw-2812	619	18	tax	tax	NOUN
taxlaw-2812	619	19	credit	credit	NOUN
taxlaw-2812	619	20	claimants	claimant	NOUN
taxlaw-2812	619	21	restructuring	restructure	VERB
taxlaw-2812	619	22	the	the	DET
taxlaw-2812	619	23	way	way	NOUN
taxlaw-2812	619	24	that	that	PRON
taxlaw-2812	619	25	the	the	DET
taxlaw-2812	619	26	irs	irs	PROPN
taxlaw-2812	619	27	conducts	conduct	VERB
taxlaw-2812	619	28	audits	audits	NOUN
taxlaw-2812	619	29	of	of	ADP
taxlaw-2812	619	30	tax	tax	NOUN
taxlaw-2812	619	31	returns	return	NOUN
taxlaw-2812	619	32	where	where	SCONJ
taxlaw-2812	619	33	the	the	DET
taxlaw-2812	619	34	eitc	eitc	NOUN
taxlaw-2812	619	35	is	be	AUX
taxlaw-2812	619	36	claimed	claim	VERB
taxlaw-2812	619	37	would	would	AUX
taxlaw-2812	619	38	help	help	VERB
taxlaw-2812	619	39	to	to	PART
taxlaw-2812	619	40	make	make	VERB
taxlaw-2812	619	41	the	the	DET
taxlaw-2812	619	42	eitc	eitc	NOUN
taxlaw-2812	619	43	fairer	fair	ADJ
taxlaw-2812	619	44	.	.	PUNCT
taxlaw-2812	620	1	161	161	NUM
taxlaw-2812	620	2	as	as	SCONJ
taxlaw-2812	620	3	previously	previously	ADV
taxlaw-2812	620	4	discussed	discuss	VERB
taxlaw-2812	620	5	,	,	PUNCT
taxlaw-2812	620	6	after	after	SCONJ
taxlaw-2812	620	7	an	an	DET
taxlaw-2812	620	8	eitc	eitc	ADJ
taxlaw-2812	620	9	claimant	claimant	NOUN
taxlaw-2812	620	10	is	be	AUX
taxlaw-2812	620	11	targeted	target	VERB
taxlaw-2812	620	12	for	for	ADP
taxlaw-2812	620	13	an	an	DET
taxlaw-2812	620	14	irs	irs	PROPN
taxlaw-2812	620	15	audit	audit	NOUN
taxlaw-2812	620	16	,	,	PUNCT
taxlaw-2812	620	17	the	the	DET
taxlaw-2812	620	18	audit	audit	NOUN
taxlaw-2812	620	19	is	be	AUX
taxlaw-2812	620	20	typically	typically	ADV
taxlaw-2812	620	21	conducted	conduct	VERB
taxlaw-2812	620	22	on	on	ADP
taxlaw-2812	620	23	a	a	DET
taxlaw-2812	620	24	correspondence	correspondence	NOUN
taxlaw-2812	620	25	basis	basis	NOUN
taxlaw-2812	620	26	;	;	PUNCT
taxlaw-2812	620	27	moreover	moreover	ADV
taxlaw-2812	620	28	,	,	PUNCT
taxlaw-2812	620	29	eitc	eitc	PROPN
taxlaw-2812	620	30	claimants	claimant	NOUN
taxlaw-2812	620	31	are	be	AUX
taxlaw-2812	620	32	both	both	PRON
taxlaw-2812	620	33	more	more	ADV
taxlaw-2812	620	34	likely	likely	ADJ
taxlaw-2812	620	35	to	to	PART
taxlaw-2812	620	36	be	be	AUX
taxlaw-2812	620	37	audited	audit	VERB
taxlaw-2812	620	38	than	than	ADP
taxlaw-2812	620	39	high	high	ADJ
taxlaw-2812	620	40	-	-	PUNCT
taxlaw-2812	620	41	income	income	NOUN
taxlaw-2812	620	42	taxpayers	taxpayer	NOUN
taxlaw-2812	620	43	,	,	PUNCT
taxlaw-2812	620	44	and	and	CCONJ
taxlaw-2812	620	45	more	more	ADV
taxlaw-2812	620	46	likely	likely	ADJ
taxlaw-2812	620	47	to	to	PART
taxlaw-2812	620	48	have	have	VERB
taxlaw-2812	620	49	difficulties	difficulty	NOUN
taxlaw-2812	620	50	with	with	ADP
taxlaw-2812	620	51	the	the	DET
taxlaw-2812	620	52	auditing	auditing	NOUN
taxlaw-2812	620	53	process	process	NOUN
taxlaw-2812	620	54	.	.	PUNCT
taxlaw-2812	621	1	162	162	NUM
taxlaw-2812	622	1	the	the	DET
taxlaw-2812	622	2	irs	irs	PROPN
taxlaw-2812	622	3	should	should	AUX
taxlaw-2812	622	4	thus	thus	ADV
taxlaw-2812	622	5	enhance	enhance	VERB
taxlaw-2812	622	6	the	the	DET
taxlaw-2812	622	7	audit	audit	NOUN
taxlaw-2812	622	8	process	process	NOUN
taxlaw-2812	622	9	of	of	ADP
taxlaw-2812	622	10	eitc	eitc	ADJ
taxlaw-2812	622	11	claims	claim	NOUN
taxlaw-2812	622	12	by	by	ADP
taxlaw-2812	622	13	lowering	lower	VERB
taxlaw-2812	622	14	hurdles	hurdle	NOUN
taxlaw-2812	622	15	that	that	PRON
taxlaw-2812	622	16	arise	arise	VERB
taxlaw-2812	622	17	from	from	ADP
taxlaw-2812	622	18	communications	communication	NOUN
taxlaw-2812	622	19	issues	issue	NOUN
taxlaw-2812	622	20	,	,	PUNCT
taxlaw-2812	622	21	documentation	documentation	NOUN
taxlaw-2812	622	22	requirements	requirement	NOUN
taxlaw-2812	622	23	,	,	PUNCT
taxlaw-2812	622	24	and	and	CCONJ
taxlaw-2812	622	25	the	the	DET
taxlaw-2812	622	26	audit	audit	NOUN
taxlaw-2812	622	27	process	process	NOUN
taxlaw-2812	622	28	’s	’s	PART
taxlaw-2812	622	29	reliance	reliance	NOUN
taxlaw-2812	622	30	on	on	ADP
taxlaw-2812	622	31	correspondence	correspondence	NOUN
taxlaw-2812	622	32	.	.	PUNCT
taxlaw-2812	623	1	163	163	NUM
taxlaw-2812	623	2	first	first	ADJ
taxlaw-2812	623	3	,	,	PUNCT
taxlaw-2812	623	4	steps	step	NOUN
taxlaw-2812	623	5	should	should	AUX
taxlaw-2812	623	6	be	be	AUX
taxlaw-2812	623	7	taken	take	VERB
taxlaw-2812	623	8	to	to	PART
taxlaw-2812	623	9	improve	improve	VERB
taxlaw-2812	623	10	the	the	DET
taxlaw-2812	623	11	communication	communication	NOUN
taxlaw-2812	623	12	between	between	ADP
taxlaw-2812	623	13	the	the	DET
taxlaw-2812	623	14	irs	irs	PROPN
taxlaw-2812	623	15	and	and	CCONJ
taxlaw-2812	623	16	the	the	DET
taxlaw-2812	623	17	eitc	eitc	PROPN
taxlaw-2812	623	18	claimant	claimant	NOUN
taxlaw-2812	623	19	during	during	ADP
taxlaw-2812	623	20	the	the	DET
taxlaw-2812	623	21	auditing	auditing	NOUN
taxlaw-2812	623	22	process	process	NOUN
taxlaw-2812	623	23	.	.	PUNCT
taxlaw-2812	624	1	an	an	DET
taxlaw-2812	624	2	eitc	eitc	ADJ
taxlaw-2812	624	3	correspondence	correspondence	NOUN
taxlaw-2812	624	4	audit	audit	NOUN
taxlaw-2812	624	5	typically	typically	ADV
taxlaw-2812	624	6	starts	start	VERB
taxlaw-2812	624	7	with	with	ADP
taxlaw-2812	624	8	a	a	DET
taxlaw-2812	624	9	letter	letter	NOUN
taxlaw-2812	624	10	informing	inform	VERB
taxlaw-2812	624	11	an	an	DET
taxlaw-2812	624	12	eitc	eitc	ADJ
taxlaw-2812	624	13	claimant	claimant	NOUN
taxlaw-2812	624	14	that	that	SCONJ
taxlaw-2812	624	15	he	he	PRON
taxlaw-2812	624	16	or	or	CCONJ
taxlaw-2812	624	17	she	she	PRON
taxlaw-2812	624	18	is	be	AUX
taxlaw-2812	624	19	being	be	AUX
taxlaw-2812	624	20	audited	audit	VERB
taxlaw-2812	624	21	.	.	PUNCT
taxlaw-2812	625	1	in	in	ADP
taxlaw-2812	625	2	2007	2007	NUM
taxlaw-2812	625	3	,	,	PUNCT
taxlaw-2812	625	4	the	the	DET
taxlaw-2812	625	5	national	national	ADJ
taxlaw-2812	625	6	taxpayer	taxpayer	PROPN
taxlaw-2812	625	7	advocate	advocate	PROPN
taxlaw-2812	625	8	service	service	NOUN
taxlaw-2812	625	9	conducted	conduct	VERB
taxlaw-2812	625	10	a	a	DET
taxlaw-2812	625	11	comprehensive	comprehensive	ADJ
taxlaw-2812	625	12	survey	survey	NOUN
taxlaw-2812	625	13	of	of	ADP
taxlaw-2812	625	14	754	754	NUM
taxlaw-2812	625	15	different	different	ADJ
taxlaw-2812	625	16	taxpayers	taxpayer	NOUN
taxlaw-2812	625	17	who	who	PRON
taxlaw-2812	625	18	had	have	AUX
taxlaw-2812	625	19	been	be	AUX
taxlaw-2812	625	20	audited	audit	VERB
taxlaw-2812	625	21	because	because	SCONJ
taxlaw-2812	625	22	of	of	ADP
taxlaw-2812	625	23	issues	issue	NOUN
taxlaw-2812	625	24	surrounding	surround	VERB
taxlaw-2812	625	25	their	their	PRON
taxlaw-2812	625	26	2004	2004	NUM
taxlaw-2812	625	27	tax	tax	NOUN
taxlaw-2812	625	28	year	year	NOUN
taxlaw-2812	625	29	eitc	eitc	NOUN
taxlaw-2812	625	30	claims	claim	NOUN
taxlaw-2812	625	31	.	.	PUNCT
taxlaw-2812	626	1	164	164	NUM
taxlaw-2812	626	2	in	in	ADP
taxlaw-2812	626	3	the	the	DET
taxlaw-2812	626	4	survey	survey	NOUN
taxlaw-2812	626	5	,	,	PUNCT
taxlaw-2812	626	6	less	less	ADJ
taxlaw-2812	626	7	than	than	ADP
taxlaw-2812	626	8	a	a	DET
taxlaw-2812	626	9	third	third	NOUN
taxlaw-2812	626	10	of	of	ADP
taxlaw-2812	626	11	the	the	DET
taxlaw-2812	626	12	respondents	respondent	NOUN
taxlaw-2812	626	13	felt	feel	VERB
taxlaw-2812	626	14	that	that	SCONJ
taxlaw-2812	626	15	the	the	DET
taxlaw-2812	626	16	initial	initial	ADJ
taxlaw-2812	626	17	notification	notification	NOUN
taxlaw-2812	626	18	letter	letter	NOUN
taxlaw-2812	626	19	that	that	PRON
taxlaw-2812	626	20	they	they	PRON
taxlaw-2812	626	21	had	have	AUX
taxlaw-2812	626	22	received	receive	VERB
taxlaw-2812	626	23	was	be	AUX
taxlaw-2812	626	24	easy	easy	ADJ
taxlaw-2812	626	25	to	to	PART
taxlaw-2812	626	26	understand	understand	VERB
taxlaw-2812	626	27	,	,	PUNCT
taxlaw-2812	626	28	and	and	CCONJ
taxlaw-2812	626	29	only	only	ADV
taxlaw-2812	626	30	half	half	ADV
taxlaw-2812	626	31	felt	feel	VERB
taxlaw-2812	626	32	that	that	SCONJ
taxlaw-2812	626	33	,	,	PUNCT
taxlaw-2812	626	34	after	after	ADP
taxlaw-2812	626	35	reviewing	review	VERB
taxlaw-2812	626	36	the	the	DET
taxlaw-2812	626	37	letter	letter	NOUN
taxlaw-2812	626	38	,	,	PUNCT
taxlaw-2812	626	39	they	they	PRON
taxlaw-2812	626	40	knew	know	VERB
taxlaw-2812	626	41	what	what	PRON
taxlaw-2812	626	42	they	they	PRON
taxlaw-2812	626	43	were	be	AUX
taxlaw-2812	626	44	expected	expect	VERB
taxlaw-2812	626	45	to	to	PART
taxlaw-2812	626	46	do	do	VERB
taxlaw-2812	626	47	.	.	PUNCT
taxlaw-2812	627	1	165	165	NUM
taxlaw-2812	627	2	given	give	VERB
taxlaw-2812	627	3	their	their	PRON
taxlaw-2812	627	4	confusion	confusion	NOUN
taxlaw-2812	627	5	,	,	PUNCT
taxlaw-2812	627	6	over	over	ADP
taxlaw-2812	627	7	ninety	ninety	NUM
taxlaw-2812	627	8	percent	percent	NOUN
taxlaw-2812	627	9	of	of	ADP
taxlaw-2812	627	10	the	the	DET
taxlaw-2812	627	11	respondents	respondent	NOUN
taxlaw-2812	627	12	contacted	contact	VERB
taxlaw-2812	627	13	the	the	DET
taxlaw-2812	627	14	irs	irs	PROPN
taxlaw-2812	627	15	about	about	ADP
taxlaw-2812	627	16	their	their	PRON
taxlaw-2812	627	17	audits	audits	NOUN
taxlaw-2812	627	18	to	to	PART
taxlaw-2812	627	19	try	try	VERB
taxlaw-2812	627	20	to	to	PART
taxlaw-2812	627	21	gain	gain	VERB
taxlaw-2812	627	22	more	more	ADJ
taxlaw-2812	627	23	information	information	NOUN
taxlaw-2812	627	24	.	.	PUNCT
taxlaw-2812	628	1	166	166	NUM
taxlaw-2812	628	2	this	this	PRON
taxlaw-2812	628	3	illustrates	illustrate	VERB
taxlaw-2812	628	4	that	that	SCONJ
taxlaw-2812	628	5	most	most	ADJ
taxlaw-2812	628	6	eitc	eitc	ADJ
taxlaw-2812	628	7	claimants	claimant	NOUN
taxlaw-2812	628	8	are	be	AUX
taxlaw-2812	628	9	left	leave	VERB
taxlaw-2812	628	10	overwhelmed	overwhelmed	ADJ
taxlaw-2812	628	11	and	and	CCONJ
taxlaw-2812	628	12	confused	confuse	VERB
taxlaw-2812	628	13	by	by	ADP
taxlaw-2812	628	14	the	the	DET
taxlaw-2812	628	15	irs	irs	PROPN
taxlaw-2812	628	16	’s	’s	PART
taxlaw-2812	628	17	current	current	ADJ
taxlaw-2812	628	18	communication	communication	NOUN
taxlaw-2812	628	19	process	process	NOUN
taxlaw-2812	628	20	.	.	PUNCT
taxlaw-2812	629	1	there	there	PRON
taxlaw-2812	629	2	are	be	VERB
taxlaw-2812	629	3	also	also	ADV
taxlaw-2812	629	4	several	several	ADJ
taxlaw-2812	629	5	ways	way	NOUN
taxlaw-2812	629	6	to	to	PART
taxlaw-2812	629	7	clarify	clarify	VERB
taxlaw-2812	629	8	the	the	DET
taxlaw-2812	629	9	means	mean	NOUN
taxlaw-2812	629	10	of	of	ADP
taxlaw-2812	629	11	correspondence	correspondence	NOUN
taxlaw-2812	629	12	.	.	PUNCT
taxlaw-2812	630	1	to	to	PART
taxlaw-2812	630	2	make	make	VERB
taxlaw-2812	630	3	the	the	DET
taxlaw-2812	630	4	standard	standard	ADJ
taxlaw-2812	630	5	form	form	NOUN
taxlaw-2812	630	6	letter	letter	NOUN
taxlaw-2812	630	7	easier	easy	ADJ
taxlaw-2812	630	8	to	to	PART
taxlaw-2812	630	9	understand	understand	VERB
taxlaw-2812	630	10	,	,	PUNCT
taxlaw-2812	630	11	national	national	ADJ
taxlaw-2812	630	12	taxpayer	taxpayer	PROPN
taxlaw-2812	630	13	service	service	NOUN
taxlaw-2812	630	14	studies	study	NOUN
taxlaw-2812	630	15	could	could	AUX
taxlaw-2812	630	16	help	help	VERB
taxlaw-2812	630	17	determine	determine	VERB
taxlaw-2812	630	18	what	what	PRON
taxlaw-2812	630	19	wording	wording	NOUN
taxlaw-2812	630	20	,	,	PUNCT
taxlaw-2812	630	21	structure	structure	NOUN
taxlaw-2812	630	22	,	,	PUNCT
taxlaw-2812	630	23	and	and	CCONJ
taxlaw-2812	630	24	information	information	NOUN
taxlaw-2812	630	25	ought	ought	AUX
taxlaw-2812	630	26	to	to	PART
taxlaw-2812	630	27	be	be	AUX
taxlaw-2812	630	28	included	include	VERB
taxlaw-2812	630	29	in	in	ADP
taxlaw-2812	630	30	the	the	DET
taxlaw-2812	630	31	letter	letter	NOUN
taxlaw-2812	630	32	.	.	PUNCT
taxlaw-2812	631	1	167	167	NUM
taxlaw-2812	631	2	the	the	DET
taxlaw-2812	631	3	initial	initial	ADJ
taxlaw-2812	631	4	notification	notification	NOUN
taxlaw-2812	631	5	letter	letter	NOUN
taxlaw-2812	631	6	,	,	PUNCT
taxlaw-2812	631	7	and	and	CCONJ
taxlaw-2812	631	8	all	all	DET
taxlaw-2812	631	9	subsequent	subsequent	ADJ
taxlaw-2812	631	10	communications	communication	NOUN
taxlaw-2812	631	11	,	,	PUNCT
taxlaw-2812	631	12	should	should	AUX
taxlaw-2812	631	13	also	also	ADV
taxlaw-2812	631	14	include	include	VERB
taxlaw-2812	631	15	the	the	DET
taxlaw-2812	631	16	name	name	NOUN
taxlaw-2812	631	17	of	of	ADP
taxlaw-2812	631	18	a	a	DET
taxlaw-2812	631	19	single	single	ADJ
taxlaw-2812	631	20	case	case	NOUN
taxlaw-2812	631	21	officer	officer	NOUN
taxlaw-2812	631	22	who	who	PRON
taxlaw-2812	631	23	can	can	AUX
taxlaw-2812	631	24	be	be	AUX
taxlaw-2812	631	25	contacted	contact	VERB
taxlaw-2812	631	26	with	with	ADP
taxlaw-2812	631	27	any	any	DET
taxlaw-2812	631	28	questions	question	NOUN
taxlaw-2812	631	29	that	that	PRON
taxlaw-2812	631	30	audited	audit	VERB
taxlaw-2812	631	31	parties	party	NOUN
taxlaw-2812	631	32	might	might	AUX
taxlaw-2812	631	33	have	have	VERB
taxlaw-2812	631	34	after	after	ADP
taxlaw-2812	631	35	receiving	receive	VERB
taxlaw-2812	631	36	written	write	VERB
taxlaw-2812	631	37	communications	communication	NOUN
taxlaw-2812	631	38	that	that	PRON
taxlaw-2812	631	39	they	they	PRON
taxlaw-2812	631	40	find	find	VERB
taxlaw-2812	631	41	confusing	confusing	ADJ
taxlaw-2812	631	42	.	.	PUNCT
taxlaw-2812	632	1	the	the	DET
taxlaw-2812	632	2	case	case	NOUN
taxlaw-2812	632	3	officer	officer	NOUN
taxlaw-2812	632	4	should	should	AUX
taxlaw-2812	632	5	,	,	PUNCT
taxlaw-2812	632	6	whenever	whenever	SCONJ
taxlaw-2812	632	7	possible	possible	ADJ
taxlaw-2812	632	8	,	,	PUNCT
taxlaw-2812	632	9	also	also	ADV
taxlaw-2812	632	10	take	take	VERB
taxlaw-2812	632	11	the	the	DET
taxlaw-2812	632	12	affirmative	affirmative	ADJ
taxlaw-2812	632	13	step	step	NOUN
taxlaw-2812	632	14	of	of	ADP
taxlaw-2812	632	15	phoning	phone	VERB
taxlaw-2812	632	16	the	the	DET
taxlaw-2812	632	17	claimant	claimant	NOUN
taxlaw-2812	632	18	after	after	SCONJ
taxlaw-2812	632	19	a	a	DET
taxlaw-2812	632	20	notification	notification	NOUN
taxlaw-2812	632	21	letter	letter	NOUN
taxlaw-2812	632	22	has	have	AUX
taxlaw-2812	632	23	been	be	AUX
taxlaw-2812	632	24	mailed	mail	VERB
taxlaw-2812	632	25	.	.	PUNCT
taxlaw-2812	633	1	finally	finally	ADV
taxlaw-2812	633	2	,	,	PUNCT
taxlaw-2812	633	3	every	every	DET
taxlaw-2812	633	4	notification	notification	NOUN
taxlaw-2812	633	5	letter	letter	NOUN
taxlaw-2812	633	6	and	and	CCONJ
taxlaw-2812	633	7	communication	communication	NOUN
taxlaw-2812	633	8	ought	ought	AUX
taxlaw-2812	633	9	to	to	PART
taxlaw-2812	633	10	include	include	VERB
taxlaw-2812	633	11	information	information	NOUN
taxlaw-2812	633	12	on	on	ADP
taxlaw-2812	633	13	the	the	DET
taxlaw-2812	633	14	benefits	benefit	NOUN
taxlaw-2812	633	15	of	of	ADP
taxlaw-2812	633	16	obtaining	obtain	VERB
taxlaw-2812	633	17	representation	representation	NOUN
taxlaw-2812	633	18	during	during	ADP
taxlaw-2812	633	19	the	the	DET
taxlaw-2812	633	20	auditing	auditing	NOUN
taxlaw-2812	633	21	process	process	NOUN
taxlaw-2812	633	22	.	.	PUNCT
taxlaw-2812	634	1	additionally	additionally	ADV
taxlaw-2812	634	2	,	,	PUNCT
taxlaw-2812	634	3	the	the	DET
taxlaw-2812	634	4	current	current	ADJ
taxlaw-2812	634	5	regulation	regulation	NOUN
taxlaw-2812	634	6	forbidding	forbid	VERB
taxlaw-2812	634	7	the	the	DET
taxlaw-2812	634	8	irs	irs	PROPN
taxlaw-2812	634	9	from	from	ADP
taxlaw-2812	634	10	proactively	proactively	ADV
taxlaw-2812	634	11	referring	refer	VERB
taxlaw-2812	634	12	taxpayers	taxpayer	NOUN
taxlaw-2812	634	13	to	to	ADP
taxlaw-2812	634	14	litcs	litcs	PROPN
taxlaw-2812	634	15	168	168	NUM
taxlaw-2812	634	16	should	should	AUX
taxlaw-2812	634	17	be	be	AUX
taxlaw-2812	634	18	abolished	abolish	VERB
taxlaw-2812	634	19	,	,	PUNCT
taxlaw-2812	634	20	and	and	CCONJ
taxlaw-2812	634	21	case	case	NOUN
taxlaw-2812	634	22	officers	officer	NOUN
taxlaw-2812	634	23	should	should	AUX
taxlaw-2812	634	24	be	be	AUX
taxlaw-2812	634	25	empowered	empower	VERB
taxlaw-2812	634	26	to	to	PART
taxlaw-2812	634	27	provide	provide	VERB
taxlaw-2812	634	28	contact	contact	NOUN
taxlaw-2812	634	29	information	information	NOUN
taxlaw-2812	634	30	for	for	ADP
taxlaw-2812	634	31	any	any	DET
taxlaw-2812	634	32	nearby	nearby	ADJ
taxlaw-2812	634	33	litcs	litcs	NOUN
taxlaw-2812	634	34	so	so	SCONJ
taxlaw-2812	634	35	that	that	SCONJ
taxlaw-2812	634	36	audited	audit	VERB
taxlaw-2812	634	37	parties	party	NOUN
taxlaw-2812	634	38	are	be	AUX
taxlaw-2812	634	39	aware	aware	ADJ
taxlaw-2812	634	40	of	of	ADP
taxlaw-2812	634	41	the	the	DET
taxlaw-2812	634	42	161	161	NUM
taxlaw-2812	634	43	see	see	NOUN
taxlaw-2812	634	44	,	,	PUNCT
taxlaw-2812	634	45	e.g.	e.g.	ADV
taxlaw-2812	634	46	,	,	PUNCT
taxlaw-2812	634	47	book	book	NOUN
taxlaw-2812	634	48	,	,	PUNCT
taxlaw-2812	634	49	supra	supra	PROPN
taxlaw-2812	634	50	note	note	PROPN
taxlaw-2812	634	51	63	63	NUM
taxlaw-2812	634	52	;	;	PUNCT
taxlaw-2812	634	53	nina	nina	PROPN
taxlaw-2812	634	54	e.	e.	PROPN
taxlaw-2812	634	55	olson	olson	PROPN
taxlaw-2812	634	56	,	,	PUNCT
taxlaw-2812	634	57	minding	mind	VERB
taxlaw-2812	634	58	the	the	DET
taxlaw-2812	634	59	gap	gap	NOUN
taxlaw-2812	634	60	:	:	PUNCT
taxlaw-2812	634	61	a	a	DET
taxlaw-2812	634	62	ten	ten	NUM
taxlaw-2812	634	63	-	-	PUNCT
taxlaw-2812	634	64	step	step	NOUN
taxlaw-2812	634	65	program	program	NOUN
taxlaw-2812	634	66	for	for	ADP
taxlaw-2812	634	67	better	well	ADJ
taxlaw-2812	634	68	tax	tax	NOUN
taxlaw-2812	634	69	compliance	compliance	NOUN
taxlaw-2812	634	70	,	,	PUNCT
taxlaw-2812	634	71	20	20	NUM
taxlaw-2812	634	72	stan	stan	NOUN
taxlaw-2812	634	73	.	.	PUNCT
taxlaw-2812	635	1	l.	l.	PROPN
taxlaw-2812	635	2	&	&	CCONJ
taxlaw-2812	635	3	pol’y	pol’y	NOUN
taxlaw-2812	635	4	rev	rev	VERB
taxlaw-2812	635	5	.	.	PROPN
taxlaw-2812	635	6	7	7	NUM
taxlaw-2812	635	7	(	(	PUNCT
taxlaw-2812	635	8	2009	2009	NUM
taxlaw-2812	635	9	)	)	PUNCT
taxlaw-2812	635	10	.	.	PUNCT
taxlaw-2812	636	1	162	162	NUM
taxlaw-2812	636	2	see	see	VERB
taxlaw-2812	636	3	holt	holt	PROPN
taxlaw-2812	636	4	,	,	PUNCT
taxlaw-2812	636	5	supra	supra	PROPN
taxlaw-2812	636	6	note	note	PROPN
taxlaw-2812	636	7	46	46	NUM
taxlaw-2812	636	8	,	,	PUNCT
taxlaw-2812	636	9	at	at	ADP
taxlaw-2812	636	10	190	190	NUM
taxlaw-2812	636	11	-	-	SYM
taxlaw-2812	636	12	91	91	NUM
taxlaw-2812	636	13	(	(	PUNCT
taxlaw-2812	636	14	defining	define	VERB
taxlaw-2812	636	15	“	"	PUNCT
taxlaw-2812	636	16	high	high	ADJ
taxlaw-2812	636	17	-	-	PUNCT
taxlaw-2812	636	18	income	income	NOUN
taxlaw-2812	636	19	”	"	PUNCT
taxlaw-2812	636	20	individuals	individual	NOUN
taxlaw-2812	636	21	as	as	ADP
taxlaw-2812	636	22	those	those	PRON
taxlaw-2812	636	23	earning	earn	VERB
taxlaw-2812	636	24	$	$	SYM
taxlaw-2812	636	25	100,000	100,000	NUM
taxlaw-2812	636	26	and	and	CCONJ
taxlaw-2812	636	27	greater	great	ADJ
taxlaw-2812	636	28	)	)	PUNCT
taxlaw-2812	636	29	.	.	PUNCT
taxlaw-2812	637	1	163	163	NUM
taxlaw-2812	637	2	see	see	VERB
taxlaw-2812	637	3	nat’l	nat’l	NOUN
taxlaw-2812	637	4	taxpayer	taxpayer	NOUN
taxlaw-2812	637	5	advocate	advocate	NOUN
taxlaw-2812	637	6	,	,	PUNCT
taxlaw-2812	637	7	supra	supra	PROPN
taxlaw-2812	637	8	note	note	PROPN
taxlaw-2812	637	9	70	70	NUM
taxlaw-2812	637	10	,	,	PUNCT
taxlaw-2812	637	11	at	at	ADP
taxlaw-2812	637	12	94	94	NUM
taxlaw-2812	637	13	(	(	PUNCT
taxlaw-2812	637	14	noting	note	VERB
taxlaw-2812	637	15	that	that	SCONJ
taxlaw-2812	637	16	“	"	PUNCT
taxlaw-2812	637	17	barriers	barrier	NOUN
taxlaw-2812	637	18	faced	face	VERB
taxlaw-2812	637	19	by	by	ADP
taxlaw-2812	637	20	taxpayers	taxpayer	NOUN
taxlaw-2812	637	21	during	during	ADP
taxlaw-2812	637	22	eic	eic	PROPN
taxlaw-2812	637	23	audits	audits	NOUN
taxlaw-2812	637	24	may	may	AUX
taxlaw-2812	637	25	be	be	AUX
taxlaw-2812	637	26	divided	divide	VERB
taxlaw-2812	637	27	into	into	ADP
taxlaw-2812	637	28	three	three	NUM
taxlaw-2812	637	29	primary	primary	ADJ
taxlaw-2812	637	30	categories	category	NOUN
taxlaw-2812	637	31	:	:	PUNCT
taxlaw-2812	637	32	communication	communication	NOUN
taxlaw-2812	637	33	,	,	PUNCT
taxlaw-2812	637	34	documentation	documentation	NOUN
taxlaw-2812	637	35	,	,	PUNCT
taxlaw-2812	637	36	and	and	CCONJ
taxlaw-2812	637	37	process	process	NOUN
taxlaw-2812	637	38	.	.	PUNCT
taxlaw-2812	637	39	”	"	PUNCT
taxlaw-2812	637	40	)	)	PUNCT
taxlaw-2812	637	41	.	.	PUNCT
taxlaw-2812	638	1	164	164	NUM
taxlaw-2812	639	1	i	i	PRON
taxlaw-2812	639	2	d.	d.	PROPN
taxlaw-2812	639	3	at	at	ADP
taxlaw-2812	639	4	100	100	NUM
taxlaw-2812	639	5	.	.	PUNCT
taxlaw-2812	640	1	165	165	NUM
taxlaw-2812	641	1	i	i	PRON
taxlaw-2812	641	2	d.	d.	PROPN
taxlaw-2812	641	3	at	at	ADP
taxlaw-2812	641	4	95	95	NUM
taxlaw-2812	641	5	.	.	PUNCT
taxlaw-2812	642	1	166	166	NUM
taxlaw-2812	642	2	i	i	PRON
taxlaw-2812	642	3	d.	d.	PROPN
taxlaw-2812	642	4	167	167	NUM
taxlaw-2812	642	5	see	see	VERB
taxlaw-2812	642	6	,	,	PUNCT
taxlaw-2812	642	7	e.g.	e.g.	ADV
taxlaw-2812	642	8	,	,	PUNCT
taxlaw-2812	642	9	taxpayer	taxpayer	NOUN
taxlaw-2812	642	10	advocacy	advocacy	NOUN
taxlaw-2812	642	11	panel	panel	NOUN
taxlaw-2812	642	12	,	,	PUNCT
taxlaw-2812	642	13	2005	2005	NUM
taxlaw-2812	643	1	ann	ann	PROPN
taxlaw-2812	643	2	.	.	PROPN
taxlaw-2812	643	3	rep	rep	PROPN
taxlaw-2812	643	4	.	.	PROPN
taxlaw-2812	643	5	4	4	NUM
taxlaw-2812	643	6	,	,	PUNCT
taxlaw-2812	643	7	32	32	NUM
taxlaw-2812	643	8	(	(	PUNCT
taxlaw-2812	643	9	2005	2005	NUM
taxlaw-2812	643	10	)	)	PUNCT
taxlaw-2812	643	11	;	;	PUNCT
taxlaw-2812	643	12	nat’l	nat’l	NOUN
taxlaw-2812	643	13	taxpayer	taxpayer	NOUN
taxlaw-2812	643	14	advocate	advocate	NOUN
taxlaw-2812	643	15	,	,	PUNCT
taxlaw-2812	643	16	a	a	DET
taxlaw-2812	643	17	comprehensive	comprehensive	ADJ
taxlaw-2812	643	18	strategy	strategy	NOUN
taxlaw-2812	643	19	for	for	ADP
taxlaw-2812	643	20	addressing	address	VERB
taxlaw-2812	643	21	the	the	DET
taxlaw-2812	643	22	cash	cash	NOUN
taxlaw-2812	643	23	economy	economy	NOUN
taxlaw-2812	643	24	,	,	PUNCT
taxlaw-2812	643	25	2	2	NUM
taxlaw-2812	643	26	2007	2007	NUM
taxlaw-2812	643	27	ann	ann	PROPN
taxlaw-2812	643	28	.	.	PUNCT
taxlaw-2812	643	29	rep	rep	PROPN
taxlaw-2812	643	30	.	.	PROPN
taxlaw-2812	643	31	to	to	PART
taxlaw-2812	643	32	cong	cong	VERB
taxlaw-2812	643	33	.	.	PUNCT
taxlaw-2812	644	1	27	27	NUM
taxlaw-2812	644	2	-	-	SYM
taxlaw-2812	644	3	30	30	NUM
taxlaw-2812	644	4	(	(	PUNCT
taxlaw-2812	644	5	2007	2007	NUM
taxlaw-2812	644	6	)	)	PUNCT
taxlaw-2812	644	7	.	.	PUNCT
taxlaw-2812	645	1	168	168	NUM
taxlaw-2812	645	2	see	see	VERB
taxlaw-2812	645	3	supra	supra	PROPN
taxlaw-2812	645	4	notes	note	VERB
taxlaw-2812	645	5	122	122	NUM
taxlaw-2812	645	6	-	-	SYM
taxlaw-2812	645	7	123	123	NUM
taxlaw-2812	645	8	and	and	CCONJ
taxlaw-2812	645	9	accompanying	accompany	VERB
taxlaw-2812	645	10	text	text	NOUN
taxlaw-2812	645	11	.	.	PUNCT
taxlaw-2812	646	1	2012	2012	NUM
taxlaw-2812	646	2	]	]	PUNCT
taxlaw-2812	646	3	the	the	DET
taxlaw-2812	646	4	eitc	eitc	ADJ
taxlaw-2812	646	5	,	,	PUNCT
taxlaw-2812	646	6	low	low	ADJ
taxlaw-2812	646	7	-	-	PUNCT
taxlaw-2812	646	8	income	income	NOUN
taxlaw-2812	646	9	workers	worker	NOUN
taxlaw-2812	646	10	,	,	PUNCT
taxlaw-2812	646	11	&	&	CCONJ
taxlaw-2812	646	12	the	the	DET
taxlaw-2812	646	13	legal	legal	ADJ
taxlaw-2812	646	14	aid	aid	NOUN
taxlaw-2812	646	15	community	community	NOUN
taxlaw-2812	646	16	201	201	NUM
taxlaw-2812	646	17	assistance	assistance	NOUN
taxlaw-2812	646	18	that	that	PRON
taxlaw-2812	646	19	is	be	AUX
taxlaw-2812	646	20	available	available	ADJ
taxlaw-2812	646	21	.	.	PUNCT
taxlaw-2812	647	1	169	169	NUM
taxlaw-2812	647	2	similarly	similarly	ADV
taxlaw-2812	647	3	,	,	PUNCT
taxlaw-2812	647	4	once	once	ADV
taxlaw-2812	647	5	an	an	DET
taxlaw-2812	647	6	audited	audit	VERB
taxlaw-2812	647	7	claimant	claimant	NOUN
taxlaw-2812	647	8	has	have	AUX
taxlaw-2812	647	9	retained	retain	VERB
taxlaw-2812	647	10	the	the	DET
taxlaw-2812	647	11	services	service	NOUN
taxlaw-2812	647	12	of	of	ADP
taxlaw-2812	647	13	an	an	DET
taxlaw-2812	647	14	litc	litc	NOUN
taxlaw-2812	647	15	,	,	PUNCT
taxlaw-2812	647	16	the	the	DET
taxlaw-2812	647	17	litc	litc	ADJ
taxlaw-2812	647	18	officials	official	NOUN
taxlaw-2812	647	19	should	should	AUX
taxlaw-2812	647	20	not	not	PART
taxlaw-2812	647	21	be	be	AUX
taxlaw-2812	647	22	barred	bar	VERB
taxlaw-2812	647	23	from	from	ADP
taxlaw-2812	647	24	communicating	communicate	VERB
taxlaw-2812	647	25	with	with	ADP
taxlaw-2812	647	26	the	the	DET
taxlaw-2812	647	27	claimant	claimant	NOUN
taxlaw-2812	647	28	about	about	ADP
taxlaw-2812	647	29	his	his	PRON
taxlaw-2812	647	30	or	or	CCONJ
taxlaw-2812	647	31	her	her	PRON
taxlaw-2812	647	32	current	current	ADJ
taxlaw-2812	647	33	tax	tax	NOUN
taxlaw-2812	647	34	year	year	NOUN
taxlaw-2812	647	35	issues	issue	NOUN
taxlaw-2812	647	36	,	,	PUNCT
taxlaw-2812	647	37	as	as	SCONJ
taxlaw-2812	647	38	is	be	AUX
taxlaw-2812	647	39	now	now	ADV
taxlaw-2812	647	40	the	the	DET
taxlaw-2812	647	41	case	case	NOUN
taxlaw-2812	647	42	.	.	PUNCT
taxlaw-2812	648	1	in	in	ADP
taxlaw-2812	648	2	addressing	address	VERB
taxlaw-2812	648	3	past	past	ADJ
taxlaw-2812	648	4	year	year	NOUN
taxlaw-2812	648	5	controversies	controversy	NOUN
taxlaw-2812	648	6	,	,	PUNCT
taxlaw-2812	648	7	litc	litc	ADJ
taxlaw-2812	648	8	officers	officer	NOUN
taxlaw-2812	648	9	are	be	AUX
taxlaw-2812	648	10	frequently	frequently	ADV
taxlaw-2812	648	11	undoing	undo	VERB
taxlaw-2812	648	12	errors	error	NOUN
taxlaw-2812	648	13	committed	commit	VERB
taxlaw-2812	648	14	by	by	ADP
taxlaw-2812	648	15	thirdparty	thirdparty	NOUN
taxlaw-2812	648	16	tax	tax	NOUN
taxlaw-2812	648	17	preparers	preparer	NOUN
taxlaw-2812	648	18	.	.	PUNCT
taxlaw-2812	649	1	170	170	NUM
taxlaw-2812	649	2	perversely	perversely	ADV
taxlaw-2812	649	3	,	,	PUNCT
taxlaw-2812	649	4	then	then	ADV
taxlaw-2812	649	5	,	,	PUNCT
taxlaw-2812	649	6	this	this	DET
taxlaw-2812	649	7	rule	rule	NOUN
taxlaw-2812	649	8	encourages	encourage	VERB
taxlaw-2812	649	9	a	a	DET
taxlaw-2812	649	10	situation	situation	NOUN
taxlaw-2812	649	11	where	where	SCONJ
taxlaw-2812	649	12	,	,	PUNCT
taxlaw-2812	649	13	after	after	SCONJ
taxlaw-2812	649	14	the	the	DET
taxlaw-2812	649	15	litc	litc	PROPN
taxlaw-2812	649	16	solves	solve	VERB
taxlaw-2812	649	17	the	the	DET
taxlaw-2812	649	18	past	past	ADJ
taxlaw-2812	649	19	year	year	NOUN
taxlaw-2812	649	20	’s	’s	PART
taxlaw-2812	649	21	problem	problem	NOUN
taxlaw-2812	649	22	,	,	PUNCT
taxlaw-2812	649	23	claimants	claimant	NOUN
taxlaw-2812	649	24	often	often	ADV
taxlaw-2812	649	25	return	return	VERB
taxlaw-2812	649	26	to	to	ADP
taxlaw-2812	649	27	their	their	PRON
taxlaw-2812	649	28	familiar	familiar	ADJ
taxlaw-2812	649	29	tax	tax	NOUN
taxlaw-2812	649	30	preparers	preparer	NOUN
taxlaw-2812	649	31	and	and	CCONJ
taxlaw-2812	649	32	undergo	undergo	VERB
taxlaw-2812	649	33	the	the	DET
taxlaw-2812	649	34	same	same	ADJ
taxlaw-2812	649	35	type	type	NOUN
taxlaw-2812	649	36	of	of	ADP
taxlaw-2812	649	37	audit	audit	NOUN
taxlaw-2812	649	38	the	the	DET
taxlaw-2812	649	39	following	following	ADJ
taxlaw-2812	649	40	year	year	NOUN
taxlaw-2812	649	41	.	.	PUNCT
taxlaw-2812	650	1	in	in	ADP
taxlaw-2812	650	2	addition	addition	NOUN
taxlaw-2812	650	3	to	to	ADP
taxlaw-2812	650	4	improving	improve	VERB
taxlaw-2812	650	5	communication	communication	NOUN
taxlaw-2812	650	6	during	during	ADP
taxlaw-2812	650	7	the	the	DET
taxlaw-2812	650	8	auditing	auditing	NOUN
taxlaw-2812	650	9	process	process	NOUN
taxlaw-2812	650	10	,	,	PUNCT
taxlaw-2812	650	11	measures	measure	NOUN
taxlaw-2812	650	12	should	should	AUX
taxlaw-2812	650	13	also	also	ADV
taxlaw-2812	650	14	be	be	AUX
taxlaw-2812	650	15	adopted	adopt	VERB
taxlaw-2812	650	16	to	to	PART
taxlaw-2812	650	17	clarify	clarify	VERB
taxlaw-2812	650	18	the	the	DET
taxlaw-2812	650	19	documentation	documentation	NOUN
taxlaw-2812	650	20	required	require	VERB
taxlaw-2812	650	21	to	to	PART
taxlaw-2812	650	22	resolve	resolve	VERB
taxlaw-2812	650	23	the	the	DET
taxlaw-2812	650	24	audit	audit	NOUN
taxlaw-2812	650	25	.	.	PUNCT
taxlaw-2812	651	1	the	the	DET
taxlaw-2812	651	2	national	national	PROPN
taxlaw-2812	651	3	taxpayer	taxpayer	PROPN
taxlaw-2812	651	4	advocate	advocate	PROPN
taxlaw-2812	651	5	’s	’s	PART
taxlaw-2812	651	6	survey	survey	NOUN
taxlaw-2812	651	7	indicates	indicate	VERB
taxlaw-2812	651	8	that	that	SCONJ
taxlaw-2812	651	9	fifty	fifty	NUM
taxlaw-2812	651	10	-	-	PUNCT
taxlaw-2812	651	11	nine	nine	NUM
taxlaw-2812	651	12	percent	percent	NOUN
taxlaw-2812	651	13	of	of	ADP
taxlaw-2812	651	14	the	the	DET
taxlaw-2812	651	15	respondents	respondent	NOUN
taxlaw-2812	651	16	identified	identify	VERB
taxlaw-2812	651	17	difficulty	difficulty	NOUN
taxlaw-2812	651	18	obtaining	obtain	VERB
taxlaw-2812	651	19	the	the	DET
taxlaw-2812	651	20	necessary	necessary	ADJ
taxlaw-2812	651	21	documentation	documentation	NOUN
taxlaw-2812	651	22	,	,	PUNCT
taxlaw-2812	651	23	and	and	CCONJ
taxlaw-2812	651	24	only	only	ADV
taxlaw-2812	651	25	fifty	fifty	NUM
taxlaw-2812	651	26	-	-	PUNCT
taxlaw-2812	651	27	five	five	NUM
taxlaw-2812	651	28	percent	percent	NOUN
taxlaw-2812	651	29	of	of	ADP
taxlaw-2812	651	30	respondents	respondent	NOUN
taxlaw-2812	651	31	indicated	indicate	VERB
taxlaw-2812	651	32	that	that	SCONJ
taxlaw-2812	651	33	they	they	PRON
taxlaw-2812	651	34	even	even	ADV
taxlaw-2812	651	35	understood	understand	VERB
taxlaw-2812	651	36	“	"	PUNCT
taxlaw-2812	651	37	how	how	SCONJ
taxlaw-2812	651	38	the	the	DET
taxlaw-2812	651	39	documents	document	NOUN
taxlaw-2812	651	40	would	would	AUX
taxlaw-2812	651	41	answer	answer	VERB
taxlaw-2812	651	42	the	the	DET
taxlaw-2812	651	43	irs	irs	PROPN
taxlaw-2812	651	44	’s	’s	PART
taxlaw-2812	651	45	questions	question	NOUN
taxlaw-2812	651	46	about	about	ADP
taxlaw-2812	651	47	the	the	DET
taxlaw-2812	651	48	eitc	eitc	ADJ
taxlaw-2812	651	49	claim	claim	NOUN
taxlaw-2812	651	50	.	.	PUNCT
taxlaw-2812	651	51	”	"	PUNCT
taxlaw-2812	652	1	171	171	NUM
taxlaw-2812	652	2	for	for	ADP
taxlaw-2812	652	3	example	example	NOUN
taxlaw-2812	652	4	,	,	PUNCT
taxlaw-2812	652	5	eitc	eitc	PROPN
taxlaw-2812	652	6	claimants	claimant	NOUN
taxlaw-2812	652	7	are	be	AUX
taxlaw-2812	652	8	often	often	ADV
taxlaw-2812	652	9	asked	ask	VERB
taxlaw-2812	652	10	to	to	PART
taxlaw-2812	652	11	provide	provide	VERB
taxlaw-2812	652	12	documentation	documentation	NOUN
taxlaw-2812	652	13	that	that	SCONJ
taxlaw-2812	652	14	their	their	PRON
taxlaw-2812	652	15	child	child	NOUN
taxlaw-2812	652	16	was	be	AUX
taxlaw-2812	652	17	enrolled	enrol	VERB
taxlaw-2812	652	18	in	in	ADP
taxlaw-2812	652	19	a	a	DET
taxlaw-2812	652	20	local	local	ADJ
taxlaw-2812	652	21	school	school	NOUN
taxlaw-2812	652	22	to	to	PART
taxlaw-2812	652	23	prove	prove	VERB
taxlaw-2812	652	24	that	that	SCONJ
taxlaw-2812	652	25	their	their	PRON
taxlaw-2812	652	26	child	child	NOUN
taxlaw-2812	652	27	meets	meet	VERB
taxlaw-2812	652	28	the	the	DET
taxlaw-2812	652	29	residency	residency	NOUN
taxlaw-2812	652	30	requirement	requirement	NOUN
taxlaw-2812	652	31	for	for	ADP
taxlaw-2812	652	32	a	a	DET
taxlaw-2812	652	33	qualifying	qualify	VERB
taxlaw-2812	652	34	child	child	NOUN
taxlaw-2812	652	35	under	under	ADP
taxlaw-2812	652	36	eitc	eitc	PROPN
taxlaw-2812	652	37	’s	’s	PART
taxlaw-2812	652	38	guidelines	guideline	NOUN
taxlaw-2812	652	39	.	.	PUNCT
taxlaw-2812	653	1	frequently	frequently	ADV
taxlaw-2812	653	2	,	,	PUNCT
taxlaw-2812	653	3	eitc	eitc	PROPN
taxlaw-2812	653	4	respondents	respondent	NOUN
taxlaw-2812	653	5	then	then	ADV
taxlaw-2812	653	6	submit	submit	VERB
taxlaw-2812	653	7	documentation	documentation	NOUN
taxlaw-2812	653	8	proving	prove	VERB
taxlaw-2812	653	9	that	that	SCONJ
taxlaw-2812	653	10	their	their	PRON
taxlaw-2812	653	11	child	child	NOUN
taxlaw-2812	653	12	was	be	AUX
taxlaw-2812	653	13	in	in	ADP
taxlaw-2812	653	14	school	school	NOUN
taxlaw-2812	653	15	for	for	ADP
taxlaw-2812	653	16	the	the	DET
taxlaw-2812	653	17	previous	previous	ADJ
taxlaw-2812	653	18	school	school	NOUN
taxlaw-2812	653	19	year	year	NOUN
taxlaw-2812	653	20	,	,	PUNCT
taxlaw-2812	653	21	forgetting	forget	VERB
taxlaw-2812	653	22	that	that	PRON
taxlaw-2812	653	23	to	to	PART
taxlaw-2812	653	24	prove	prove	VERB
taxlaw-2812	653	25	this	this	DET
taxlaw-2812	653	26	fact	fact	NOUN
taxlaw-2812	653	27	for	for	ADP
taxlaw-2812	653	28	the	the	DET
taxlaw-2812	653	29	previous	previous	ADJ
taxlaw-2812	653	30	tax	tax	NOUN
taxlaw-2812	653	31	year	year	NOUN
taxlaw-2812	653	32	,	,	PUNCT
taxlaw-2812	653	33	they	they	PRON
taxlaw-2812	653	34	need	need	VERB
taxlaw-2812	653	35	to	to	PART
taxlaw-2812	653	36	provide	provide	VERB
taxlaw-2812	653	37	documentation	documentation	NOUN
taxlaw-2812	653	38	that	that	SCONJ
taxlaw-2812	653	39	their	their	PRON
taxlaw-2812	653	40	child	child	NOUN
taxlaw-2812	653	41	was	be	AUX
taxlaw-2812	653	42	enrolled	enrol	VERB
taxlaw-2812	653	43	in	in	ADP
taxlaw-2812	653	44	both	both	CCONJ
taxlaw-2812	653	45	the	the	DET
taxlaw-2812	653	46	spring	spring	NOUN
taxlaw-2812	653	47	and	and	CCONJ
taxlaw-2812	653	48	fall	fall	NOUN
taxlaw-2812	653	49	semesters	semester	NOUN
taxlaw-2812	653	50	(	(	PUNCT
taxlaw-2812	653	51	spanning	span	VERB
taxlaw-2812	653	52	two	two	NUM
taxlaw-2812	653	53	school	school	NOUN
taxlaw-2812	653	54	years	year	NOUN
taxlaw-2812	653	55	)	)	PUNCT
taxlaw-2812	653	56	.	.	PUNCT
taxlaw-2812	654	1	172	172	NUM
taxlaw-2812	654	2	as	as	ADP
taxlaw-2812	654	3	a	a	DET
taxlaw-2812	654	4	result	result	NOUN
taxlaw-2812	654	5	,	,	PUNCT
taxlaw-2812	654	6	the	the	DET
taxlaw-2812	654	7	initial	initial	ADJ
taxlaw-2812	654	8	notification	notification	NOUN
taxlaw-2812	654	9	letter	letter	NOUN
taxlaw-2812	654	10	should	should	AUX
taxlaw-2812	654	11	be	be	AUX
taxlaw-2812	654	12	modified	modify	VERB
taxlaw-2812	654	13	to	to	PART
taxlaw-2812	654	14	provide	provide	VERB
taxlaw-2812	654	15	a	a	DET
taxlaw-2812	654	16	simple	simple	ADJ
taxlaw-2812	654	17	and	and	CCONJ
taxlaw-2812	654	18	explicit	explicit	ADJ
taxlaw-2812	654	19	checklist	checklist	NOUN
taxlaw-2812	654	20	of	of	ADP
taxlaw-2812	654	21	the	the	DET
taxlaw-2812	654	22	documentation	documentation	NOUN
taxlaw-2812	654	23	that	that	PRON
taxlaw-2812	654	24	is	be	AUX
taxlaw-2812	654	25	required	require	VERB
taxlaw-2812	654	26	for	for	ADP
taxlaw-2812	654	27	the	the	DET
taxlaw-2812	654	28	audit	audit	NOUN
taxlaw-2812	654	29	.	.	PUNCT
taxlaw-2812	655	1	the	the	DET
taxlaw-2812	655	2	listed	list	VERB
taxlaw-2812	655	3	documentation	documentation	NOUN
taxlaw-2812	655	4	should	should	AUX
taxlaw-2812	655	5	give	give	VERB
taxlaw-2812	655	6	specific	specific	ADJ
taxlaw-2812	655	7	,	,	PUNCT
taxlaw-2812	655	8	concrete	concrete	ADJ
taxlaw-2812	655	9	examples	example	NOUN
taxlaw-2812	655	10	of	of	ADP
taxlaw-2812	655	11	all	all	DET
taxlaw-2812	655	12	documentations	documentation	NOUN
taxlaw-2812	655	13	required	require	VERB
taxlaw-2812	655	14	to	to	PART
taxlaw-2812	655	15	complete	complete	VERB
taxlaw-2812	655	16	the	the	DET
taxlaw-2812	655	17	correspondence	correspondence	NOUN
taxlaw-2812	655	18	audit	audit	NOUN
taxlaw-2812	655	19	.	.	PUNCT
taxlaw-2812	656	1	even	even	ADV
taxlaw-2812	656	2	if	if	SCONJ
taxlaw-2812	656	3	the	the	DET
taxlaw-2812	656	4	audited	audit	VERB
taxlaw-2812	656	5	eitc	eitc	PROPN
taxlaw-2812	656	6	claimants	claimant	NOUN
taxlaw-2812	656	7	understand	understand	VERB
taxlaw-2812	656	8	what	what	PRON
taxlaw-2812	656	9	is	be	AUX
taxlaw-2812	656	10	being	be	AUX
taxlaw-2812	656	11	requested	request	VERB
taxlaw-2812	656	12	,	,	PUNCT
taxlaw-2812	656	13	they	they	PRON
taxlaw-2812	656	14	often	often	ADV
taxlaw-2812	656	15	have	have	VERB
taxlaw-2812	656	16	difficulty	difficulty	NOUN
taxlaw-2812	656	17	obtaining	obtain	VERB
taxlaw-2812	656	18	the	the	DET
taxlaw-2812	656	19	proper	proper	ADJ
taxlaw-2812	656	20	documentation	documentation	NOUN
taxlaw-2812	656	21	.	.	PUNCT
taxlaw-2812	657	1	in	in	ADP
taxlaw-2812	657	2	2004	2004	NUM
taxlaw-2812	657	3	,	,	PUNCT
taxlaw-2812	657	4	the	the	DET
taxlaw-2812	657	5	irs	irs	PROPN
taxlaw-2812	657	6	piloted	pilot	VERB
taxlaw-2812	657	7	the	the	DET
taxlaw-2812	657	8	use	use	NOUN
taxlaw-2812	657	9	of	of	ADP
taxlaw-2812	657	10	affidavits	affidavit	NOUN
taxlaw-2812	657	11	from	from	ADP
taxlaw-2812	657	12	reliable	reliable	ADJ
taxlaw-2812	657	13	third	third	ADJ
taxlaw-2812	657	14	parties	party	NOUN
taxlaw-2812	657	15	when	when	SCONJ
taxlaw-2812	657	16	an	an	DET
taxlaw-2812	657	17	eitc	eitc	ADJ
taxlaw-2812	657	18	claimant	claimant	NOUN
taxlaw-2812	657	19	was	be	AUX
taxlaw-2812	657	20	unable	unable	ADJ
taxlaw-2812	657	21	to	to	PART
taxlaw-2812	657	22	find	find	VERB
taxlaw-2812	657	23	appropriate	appropriate	ADJ
taxlaw-2812	657	24	documentation	documentation	NOUN
taxlaw-2812	657	25	for	for	ADP
taxlaw-2812	657	26	the	the	DET
taxlaw-2812	657	27	child	child	NOUN
taxlaw-2812	657	28	residency	residency	NOUN
taxlaw-2812	657	29	requirement	requirement	NOUN
taxlaw-2812	657	30	.	.	PUNCT
taxlaw-2812	658	1	173	173	NUM
taxlaw-2812	659	1	under	under	ADP
taxlaw-2812	659	2	this	this	DET
taxlaw-2812	659	3	pilot	pilot	NOUN
taxlaw-2812	659	4	program	program	NOUN
taxlaw-2812	659	5	,	,	PUNCT
taxlaw-2812	659	6	if	if	SCONJ
taxlaw-2812	659	7	an	an	DET
taxlaw-2812	659	8	eitc	eitc	ADJ
taxlaw-2812	659	9	claimant	claimant	NOUN
taxlaw-2812	659	10	was	be	AUX
taxlaw-2812	659	11	audited	audit	VERB
taxlaw-2812	659	12	and	and	CCONJ
taxlaw-2812	659	13	unable	unable	ADJ
taxlaw-2812	659	14	to	to	PART
taxlaw-2812	659	15	find	find	VERB
taxlaw-2812	659	16	appropriate	appropriate	ADJ
taxlaw-2812	659	17	documentation	documentation	NOUN
taxlaw-2812	659	18	for	for	ADP
taxlaw-2812	659	19	that	that	DET
taxlaw-2812	659	20	requirement	requirement	NOUN
taxlaw-2812	659	21	,	,	PUNCT
taxlaw-2812	659	22	he	he	PRON
taxlaw-2812	659	23	or	or	CCONJ
taxlaw-2812	659	24	she	she	PRON
taxlaw-2812	659	25	could	could	AUX
taxlaw-2812	659	26	submit	submit	VERB
taxlaw-2812	659	27	a	a	DET
taxlaw-2812	659	28	form	form	NOUN
taxlaw-2812	659	29	completed	complete	VERB
taxlaw-2812	659	30	by	by	ADP
taxlaw-2812	659	31	a	a	DET
taxlaw-2812	659	32	school	school	NOUN
taxlaw-2812	659	33	administrator	administrator	NOUN
taxlaw-2812	659	34	,	,	PUNCT
taxlaw-2812	659	35	social	social	ADJ
taxlaw-2812	659	36	worker	worker	NOUN
taxlaw-2812	659	37	from	from	ADP
taxlaw-2812	659	38	another	another	DET
taxlaw-2812	659	39	agency	agency	NOUN
taxlaw-2812	659	40	,	,	PUNCT
taxlaw-2812	659	41	clergy	clergy	NOUN
taxlaw-2812	659	42	member	member	NOUN
taxlaw-2812	659	43	,	,	PUNCT
taxlaw-2812	659	44	or	or	CCONJ
taxlaw-2812	659	45	other	other	ADJ
taxlaw-2812	659	46	reliable	reliable	ADJ
taxlaw-2812	659	47	third	third	ADJ
taxlaw-2812	659	48	party	party	NOUN
taxlaw-2812	659	49	.	.	PUNCT
taxlaw-2812	660	1	the	the	DET
taxlaw-2812	660	2	irs	irs	PROPN
taxlaw-2812	660	3	agent	agent	NOUN
taxlaw-2812	660	4	conducting	conduct	VERB
taxlaw-2812	660	5	the	the	DET
taxlaw-2812	660	6	audit	audit	NOUN
taxlaw-2812	660	7	was	be	AUX
taxlaw-2812	660	8	then	then	ADV
taxlaw-2812	660	9	able	able	ADJ
taxlaw-2812	660	10	to	to	PART
taxlaw-2812	660	11	follow	follow	VERB
taxlaw-2812	660	12	up	up	ADP
taxlaw-2812	660	13	with	with	ADP
taxlaw-2812	660	14	the	the	DET
taxlaw-2812	660	15	third	third	ADJ
taxlaw-2812	660	16	party	party	NOUN
taxlaw-2812	660	17	and	and	CCONJ
taxlaw-2812	660	18	quickly	quickly	ADV
taxlaw-2812	660	19	confirm	confirm	VERB
taxlaw-2812	660	20	information	information	NOUN
taxlaw-2812	660	21	about	about	ADP
taxlaw-2812	660	22	the	the	DET
taxlaw-2812	660	23	claimant	claimant	NOUN
taxlaw-2812	660	24	’s	’s	PART
taxlaw-2812	660	25	family	family	NOUN
taxlaw-2812	660	26	status	status	NOUN
taxlaw-2812	660	27	and	and	CCONJ
taxlaw-2812	660	28	living	living	NOUN
taxlaw-2812	660	29	situation	situation	NOUN
taxlaw-2812	660	30	.	.	PUNCT
taxlaw-2812	661	1	although	although	SCONJ
taxlaw-2812	661	2	this	this	DET
taxlaw-2812	661	3	system	system	NOUN
taxlaw-2812	661	4	is	be	AUX
taxlaw-2812	661	5	certainly	certainly	ADV
taxlaw-2812	661	6	prone	prone	ADJ
taxlaw-2812	661	7	to	to	ADP
taxlaw-2812	661	8	error	error	NOUN
taxlaw-2812	661	9	,	,	PUNCT
taxlaw-2812	661	10	and	and	CCONJ
taxlaw-2812	661	11	there	there	PRON
taxlaw-2812	661	12	is	be	VERB
taxlaw-2812	661	13	the	the	DET
taxlaw-2812	661	14	possibility	possibility	NOUN
taxlaw-2812	661	15	that	that	SCONJ
taxlaw-2812	661	16	the	the	DET
taxlaw-2812	661	17	affidavit	affidavit	NOUN
taxlaw-2812	661	18	could	could	AUX
taxlaw-2812	661	19	be	be	AUX
taxlaw-2812	661	20	fabricated	fabricate	VERB
taxlaw-2812	661	21	,	,	PUNCT
taxlaw-2812	661	22	the	the	DET
taxlaw-2812	661	23	national	national	ADJ
taxlaw-2812	661	24	taxpayer	taxpayer	PROPN
taxlaw-2812	661	25	advocate	advocate	PROPN
taxlaw-2812	661	26	service	service	PROPN
taxlaw-2812	661	27	’s	’s	PART
taxlaw-2812	661	28	2009	2009	NUM
taxlaw-2812	661	29	annual	annual	ADJ
taxlaw-2812	661	30	report	report	NOUN
taxlaw-2812	661	31	to	to	ADP
taxlaw-2812	661	32	congress	congress	PROPN
taxlaw-2812	661	33	indicated	indicate	VERB
taxlaw-2812	661	34	that	that	SCONJ
taxlaw-2812	661	35	“	"	PUNCT
taxlaw-2812	661	36	the	the	DET
taxlaw-2812	661	37	affidavit	affidavit	NOUN
taxlaw-2812	661	38	is	be	AUX
taxlaw-2812	661	39	the	the	DET
taxlaw-2812	661	40	most	most	ADV
taxlaw-2812	661	41	effective	effective	ADJ
taxlaw-2812	661	42	and	and	CCONJ
taxlaw-2812	661	43	accurate	accurate	ADJ
taxlaw-2812	661	44	means	mean	NOUN
taxlaw-2812	661	45	of	of	ADP
taxlaw-2812	661	46	proving	prove	VERB
taxlaw-2812	661	47	eligibility	eligibility	NOUN
taxlaw-2812	661	48	and	and	CCONJ
taxlaw-2812	661	49	the	the	DET
taxlaw-2812	661	50	taxpayers	taxpayer	NOUN
taxlaw-2812	661	51	prefer	prefer	VERB
taxlaw-2812	661	52	the	the	DET
taxlaw-2812	661	53	affidavit	affidavit	NOUN
taxlaw-2812	661	54	to	to	ADP
taxlaw-2812	661	55	providing	provide	VERB
taxlaw-2812	661	56	documents	document	NOUN
taxlaw-2812	661	57	,	,	PUNCT
taxlaw-2812	661	58	records	record	NOUN
taxlaw-2812	661	59	,	,	PUNCT
taxlaw-2812	661	60	or	or	CCONJ
taxlaw-2812	661	61	letters	letter	NOUN
taxlaw-2812	661	62	.	.	PUNCT
taxlaw-2812	661	63	”	"	PUNCT
taxlaw-2812	662	1	174	174	NUM
taxlaw-2812	662	2	given	give	VERB
taxlaw-2812	662	3	that	that	SCONJ
taxlaw-2812	662	4	the	the	DET
taxlaw-2812	662	5	pilot	pilot	NOUN
taxlaw-2812	662	6	program	program	NOUN
taxlaw-2812	662	7	appears	appear	VERB
taxlaw-2812	662	8	to	to	PART
taxlaw-2812	662	9	have	have	AUX
taxlaw-2812	662	10	been	be	AUX
taxlaw-2812	662	11	a	a	DET
taxlaw-2812	662	12	success	success	NOUN
taxlaw-2812	662	13	,	,	PUNCT
taxlaw-2812	662	14	the	the	DET
taxlaw-2812	662	15	irs	irs	PROPN
taxlaw-2812	662	16	’s	’s	PART
taxlaw-2812	662	17	2004	2004	NUM
taxlaw-2812	662	18	169	169	NUM
taxlaw-2812	662	19	it	it	PRON
taxlaw-2812	662	20	should	should	AUX
taxlaw-2812	662	21	be	be	AUX
taxlaw-2812	662	22	noted	note	VERB
taxlaw-2812	662	23	that	that	SCONJ
taxlaw-2812	662	24	the	the	DET
taxlaw-2812	662	25	irs	irs	PROPN
taxlaw-2812	662	26	is	be	AUX
taxlaw-2812	662	27	currently	currently	ADV
taxlaw-2812	662	28	barred	bar	VERB
taxlaw-2812	662	29	from	from	ADP
taxlaw-2812	662	30	referring	refer	VERB
taxlaw-2812	662	31	taxpayers	taxpayer	NOUN
taxlaw-2812	662	32	to	to	ADP
taxlaw-2812	662	33	litcs	litcs	NOUN
taxlaw-2812	662	34	by	by	ADP
taxlaw-2812	662	35	law	law	NOUN
taxlaw-2812	662	36	.	.	PUNCT
taxlaw-2812	663	1	the	the	DET
taxlaw-2812	663	2	taxpayer	taxpayer	NOUN
taxlaw-2812	663	3	assistance	assistance	PROPN
taxlaw-2812	663	4	act	act	NOUN
taxlaw-2812	663	5	of	of	ADP
taxlaw-2812	663	6	2010	2010	NUM
taxlaw-2812	663	7	is	be	AUX
taxlaw-2812	663	8	currently	currently	ADV
taxlaw-2812	663	9	before	before	SCONJ
taxlaw-2812	663	10	the	the	DET
taxlaw-2812	663	11	house	house	NOUN
taxlaw-2812	663	12	ways	way	NOUN
taxlaw-2812	663	13	and	and	CCONJ
taxlaw-2812	663	14	means	mean	VERB
taxlaw-2812	663	15	committee	committee	NOUN
taxlaw-2812	663	16	,	,	PUNCT
taxlaw-2812	663	17	and	and	CCONJ
taxlaw-2812	663	18	among	among	ADP
taxlaw-2812	663	19	other	other	ADJ
taxlaw-2812	663	20	changes	change	NOUN
taxlaw-2812	663	21	,	,	PUNCT
taxlaw-2812	663	22	would	would	AUX
taxlaw-2812	663	23	allow	allow	VERB
taxlaw-2812	663	24	the	the	DET
taxlaw-2812	663	25	irs	irs	PROPN
taxlaw-2812	663	26	to	to	PART
taxlaw-2812	663	27	begin	begin	VERB
taxlaw-2812	663	28	referring	refer	VERB
taxlaw-2812	663	29	taxpayers	taxpayer	NOUN
taxlaw-2812	663	30	to	to	ADP
taxlaw-2812	663	31	litcs	litcs	PROPN
taxlaw-2812	663	32	.	.	PUNCT
taxlaw-2812	664	1	see	see	VERB
taxlaw-2812	664	2	generally	generally	ADV
taxlaw-2812	664	3	congress	congress	PROPN
taxlaw-2812	664	4	introduces	introduce	VERB
taxlaw-2812	664	5	bill	bill	NOUN
taxlaw-2812	664	6	to	to	PART
taxlaw-2812	664	7	help	help	VERB
taxlaw-2812	664	8	taxpayers	taxpayer	NOUN
taxlaw-2812	664	9	cope	cope	VERB
taxlaw-2812	664	10	with	with	ADP
taxlaw-2812	664	11	irs	irs	PROPN
taxlaw-2812	664	12	,	,	PUNCT
taxlaw-2812	664	13	accounting	account	VERB
taxlaw-2812	664	14	today	today	NOUN
taxlaw-2812	664	15	for	for	ADP
taxlaw-2812	664	16	the	the	DET
taxlaw-2812	664	17	web	web	NOUN
taxlaw-2812	664	18	cpa	cpa	PROPN
taxlaw-2812	664	19	(	(	PUNCT
taxlaw-2812	664	20	apr	apr	PROPN
taxlaw-2812	664	21	.	.	PROPN
taxlaw-2812	664	22	13	13	NUM
taxlaw-2812	664	23	,	,	PUNCT
taxlaw-2812	664	24	2010	2010	NUM
taxlaw-2812	664	25	)	)	PUNCT
taxlaw-2812	664	26	(	(	PUNCT
taxlaw-2812	664	27	discussing	discuss	VERB
taxlaw-2812	664	28	the	the	DET
taxlaw-2812	664	29	taxpayer	taxpayer	NOUN
taxlaw-2812	664	30	assistance	assistance	NOUN
taxlaw-2812	664	31	act	act	NOUN
taxlaw-2812	664	32	of	of	ADP
taxlaw-2812	664	33	2010	2010	NUM
taxlaw-2812	664	34	,	,	PUNCT
taxlaw-2812	664	35	which	which	PRON
taxlaw-2812	664	36	will	will	AUX
taxlaw-2812	664	37	allow	allow	VERB
taxlaw-2812	664	38	irs	irs	PROPN
taxlaw-2812	664	39	employees	employee	NOUN
taxlaw-2812	664	40	to	to	PART
taxlaw-2812	664	41	refer	refer	VERB
taxlaw-2812	664	42	taxpayers	taxpayer	NOUN
taxlaw-2812	664	43	to	to	ADP
taxlaw-2812	664	44	litcs	litcs	PROPN
taxlaw-2812	664	45	)	)	PUNCT
taxlaw-2812	664	46	,	,	PUNCT
taxlaw-2812	664	47	http://www.webcpa.com/news/congress-introduces-bill-help-taxpayers-cope-irs-53885-1.html	http://www.webcpa.com/news/congress-introduces-bill-help-taxpayers-cope-irs-53885-1.html	NOUN
taxlaw-2812	664	48	.	.	NOUN
taxlaw-2812	665	1	170	170	NUM
taxlaw-2812	665	2	email	email	NOUN
taxlaw-2812	665	3	from	from	ADP
taxlaw-2812	665	4	tamara	tamara	PROPN
taxlaw-2812	665	5	borland	borland	PROPN
taxlaw-2812	665	6	,	,	PUNCT
taxlaw-2812	665	7	dir	dir	PROPN
taxlaw-2812	665	8	.	.	PROPN
taxlaw-2812	665	9	,	,	PUNCT
taxlaw-2812	665	10	iowa	iowa	PROPN
taxlaw-2812	665	11	legal	legal	ADJ
taxlaw-2812	665	12	aid	aid	NOUN
taxlaw-2812	665	13	’s	’s	PART
taxlaw-2812	665	14	low	low	ADJ
taxlaw-2812	665	15	income	income	NOUN
taxlaw-2812	665	16	tax	tax	NOUN
taxlaw-2812	665	17	clinic	clinic	NOUN
taxlaw-2812	665	18	,	,	PUNCT
taxlaw-2812	665	19	to	to	ADP
taxlaw-2812	665	20	joshua	joshua	PROPN
taxlaw-2812	665	21	boehm	boehm	PROPN
taxlaw-2812	665	22	(	(	PUNCT
taxlaw-2812	665	23	aug	aug	PROPN
taxlaw-2812	665	24	.	.	PROPN
taxlaw-2812	665	25	8	8	NUM
taxlaw-2812	665	26	,	,	PUNCT
taxlaw-2812	665	27	2011	2011	NUM
taxlaw-2812	665	28	,	,	PUNCT
taxlaw-2812	665	29	18:51	18:51	NUM
taxlaw-2812	665	30	cst	cst	PROPN
taxlaw-2812	665	31	)	)	PUNCT
taxlaw-2812	665	32	(	(	PUNCT
taxlaw-2812	665	33	on	on	ADP
taxlaw-2812	665	34	file	file	NOUN
taxlaw-2812	665	35	with	with	ADP
taxlaw-2812	665	36	authors	author	NOUN
taxlaw-2812	665	37	)	)	PUNCT
taxlaw-2812	665	38	.	.	PUNCT
taxlaw-2812	666	1	171	171	NUM
taxlaw-2812	666	2	see	see	VERB
taxlaw-2812	666	3	nat’l	nat’l	NOUN
taxlaw-2812	666	4	taxpayer	taxpayer	NOUN
taxlaw-2812	666	5	advocate	advocate	NOUN
taxlaw-2812	666	6	,	,	PUNCT
taxlaw-2812	666	7	supra	supra	PROPN
taxlaw-2812	666	8	note	note	PROPN
taxlaw-2812	666	9	70	70	NUM
taxlaw-2812	666	10	,	,	PUNCT
taxlaw-2812	666	11	at	at	ADP
taxlaw-2812	666	12	106	106	NUM
taxlaw-2812	666	13	.	.	PUNCT
taxlaw-2812	667	1	172	172	NUM
taxlaw-2812	668	1	i	i	PRON
taxlaw-2812	668	2	d.	d.	PROPN
taxlaw-2812	668	3	at	at	ADP
taxlaw-2812	668	4	97	97	NUM
taxlaw-2812	668	5	.	.	PUNCT
taxlaw-2812	669	1	173	173	NUM
taxlaw-2812	669	2	internal	internal	ADJ
taxlaw-2812	669	3	revenue	revenue	NOUN
taxlaw-2812	669	4	serv	serv	X
taxlaw-2812	669	5	.	.	PUNCT
taxlaw-2812	669	6	,	,	PUNCT
taxlaw-2812	669	7	dep’t	dep’t	NOUN
taxlaw-2812	669	8	of	of	ADP
taxlaw-2812	669	9	the	the	DET
taxlaw-2812	669	10	treas	treas	PROPN
taxlaw-2812	669	11	.	.	PROPN
taxlaw-2812	669	12	,	,	PUNCT
taxlaw-2812	669	13	rep	rep	PROPN
taxlaw-2812	669	14	.	.	PROPN
taxlaw-2812	669	15	on	on	ADP
taxlaw-2812	669	16	fiscal	fiscal	ADJ
taxlaw-2812	669	17	year	year	NOUN
taxlaw-2812	669	18	2005	2005	NUM
taxlaw-2812	669	19	tests	test	NOUN
taxlaw-2812	669	20	,	,	PUNCT
taxlaw-2812	669	21	at	at	ADP
taxlaw-2812	669	22	iii	iii	PROPN
taxlaw-2812	669	23	(	(	PUNCT
taxlaw-2812	669	24	2007	2007	NUM
taxlaw-2812	669	25	)	)	PUNCT
taxlaw-2812	669	26	.	.	PUNCT
taxlaw-2812	670	1	174	174	NUM
taxlaw-2812	670	2	nat’l	nat’l	NOUN
taxlaw-2812	670	3	taxpayer	taxpayer	NOUN
taxlaw-2812	670	4	advocate	advocate	NOUN
taxlaw-2812	670	5	,	,	PUNCT
taxlaw-2812	670	6	supra	supra	PROPN
taxlaw-2812	670	7	note	note	PROPN
taxlaw-2812	670	8	35	35	NUM
taxlaw-2812	670	9	,	,	PUNCT
taxlaw-2812	670	10	at	at	ADP
taxlaw-2812	670	11	97	97	NUM
taxlaw-2812	670	12	-	-	SYM
taxlaw-2812	670	13	98	98	NUM
taxlaw-2812	670	14	.	.	PUNCT
taxlaw-2812	671	1	202	202	NUM
taxlaw-2812	671	2	columbia	columbia	PROPN
taxlaw-2812	671	3	journal	journal	PROPN
taxlaw-2812	671	4	of	of	ADP
taxlaw-2812	671	5	tax	tax	NOUN
taxlaw-2812	671	6	law	law	NOUN
taxlaw-2812	671	7	[	[	X
taxlaw-2812	671	8	vol.3:177	vol.3:177	PROPN
taxlaw-2812	671	9	pilot	pilot	NOUN
taxlaw-2812	671	10	program	program	NOUN
taxlaw-2812	671	11	should	should	AUX
taxlaw-2812	671	12	be	be	AUX
taxlaw-2812	671	13	expanded	expand	VERB
taxlaw-2812	671	14	and	and	CCONJ
taxlaw-2812	671	15	adopted	adopt	VERB
taxlaw-2812	671	16	as	as	ADP
taxlaw-2812	671	17	the	the	DET
taxlaw-2812	671	18	norm	norm	NOUN
taxlaw-2812	671	19	during	during	ADP
taxlaw-2812	671	20	correspondence	correspondence	NOUN
taxlaw-2812	671	21	audits	audits	NOUN
taxlaw-2812	671	22	of	of	ADP
taxlaw-2812	671	23	eitc	eitc	PROPN
taxlaw-2812	671	24	claimants	claimant	NOUN
taxlaw-2812	671	25	.	.	PUNCT
taxlaw-2812	672	1	third	third	ADJ
taxlaw-2812	672	2	,	,	PUNCT
taxlaw-2812	672	3	the	the	DET
taxlaw-2812	672	4	irs	irs	PROPN
taxlaw-2812	672	5	should	should	AUX
taxlaw-2812	672	6	take	take	VERB
taxlaw-2812	672	7	steps	step	NOUN
taxlaw-2812	672	8	to	to	PART
taxlaw-2812	672	9	reform	reform	VERB
taxlaw-2812	672	10	the	the	DET
taxlaw-2812	672	11	audit	audit	NOUN
taxlaw-2812	672	12	process	process	NOUN
taxlaw-2812	672	13	so	so	SCONJ
taxlaw-2812	672	14	that	that	SCONJ
taxlaw-2812	672	15	eitc	eitc	PROPN
taxlaw-2812	672	16	claimants	claimant	NOUN
taxlaw-2812	672	17	are	be	AUX
taxlaw-2812	672	18	not	not	PART
taxlaw-2812	672	19	under	under	ADP
taxlaw-2812	672	20	the	the	DET
taxlaw-2812	672	21	impression	impression	NOUN
taxlaw-2812	672	22	that	that	SCONJ
taxlaw-2812	672	23	they	they	PRON
taxlaw-2812	672	24	are	be	AUX
taxlaw-2812	672	25	subject	subject	ADJ
taxlaw-2812	672	26	to	to	ADP
taxlaw-2812	672	27	the	the	DET
taxlaw-2812	672	28	correspondence	correspondence	NOUN
taxlaw-2812	672	29	audit	audit	NOUN
taxlaw-2812	672	30	process	process	NOUN
taxlaw-2812	672	31	alone	alone	ADV
taxlaw-2812	672	32	.	.	PUNCT
taxlaw-2812	673	1	in	in	ADP
taxlaw-2812	673	2	the	the	DET
taxlaw-2812	673	3	national	national	ADJ
taxlaw-2812	673	4	taxpayer	taxpayer	PROPN
taxlaw-2812	673	5	advocate	advocate	NOUN
taxlaw-2812	673	6	’s	’s	PART
taxlaw-2812	673	7	2007	2007	NUM
taxlaw-2812	673	8	survey	survey	NOUN
taxlaw-2812	673	9	,	,	PUNCT
taxlaw-2812	673	10	over	over	ADP
taxlaw-2812	673	11	seventy	seventy	NUM
taxlaw-2812	673	12	percent	percent	NOUN
taxlaw-2812	673	13	of	of	ADP
taxlaw-2812	673	14	respondents	respondent	NOUN
taxlaw-2812	673	15	would	would	AUX
taxlaw-2812	673	16	have	have	AUX
taxlaw-2812	673	17	preferred	prefer	VERB
taxlaw-2812	673	18	a	a	DET
taxlaw-2812	673	19	system	system	NOUN
taxlaw-2812	673	20	other	other	ADJ
taxlaw-2812	673	21	than	than	ADP
taxlaw-2812	673	22	correspondence	correspondence	NOUN
taxlaw-2812	673	23	to	to	PART
taxlaw-2812	673	24	resolve	resolve	VERB
taxlaw-2812	673	25	their	their	PRON
taxlaw-2812	673	26	audit	audit	NOUN
taxlaw-2812	673	27	,	,	PUNCT
taxlaw-2812	673	28	175	175	NUM
taxlaw-2812	673	29	despite	despite	SCONJ
taxlaw-2812	673	30	the	the	DET
taxlaw-2812	673	31	fact	fact	NOUN
taxlaw-2812	673	32	that	that	SCONJ
taxlaw-2812	673	33	those	those	PRON
taxlaw-2812	673	34	audited	audit	VERB
taxlaw-2812	673	35	have	have	AUX
taxlaw-2812	673	36	a	a	DET
taxlaw-2812	673	37	right	right	NOUN
taxlaw-2812	673	38	to	to	PART
taxlaw-2812	673	39	request	request	VERB
taxlaw-2812	673	40	that	that	SCONJ
taxlaw-2812	673	41	they	they	PRON
taxlaw-2812	673	42	instead	instead	ADV
taxlaw-2812	673	43	be	be	VERB
taxlaw-2812	673	44	subject	subject	ADJ
taxlaw-2812	673	45	to	to	ADP
taxlaw-2812	673	46	a	a	DET
taxlaw-2812	673	47	“	"	PUNCT
taxlaw-2812	673	48	face	face	NOUN
taxlaw-2812	673	49	to	to	ADP
taxlaw-2812	673	50	face	face	NOUN
taxlaw-2812	673	51	”	"	PUNCT
taxlaw-2812	673	52	audit	audit	NOUN
taxlaw-2812	673	53	instead	instead	ADV
taxlaw-2812	673	54	of	of	ADP
taxlaw-2812	673	55	simply	simply	ADV
taxlaw-2812	673	56	being	be	AUX
taxlaw-2812	673	57	subject	subject	ADJ
taxlaw-2812	673	58	to	to	ADP
taxlaw-2812	673	59	the	the	DET
taxlaw-2812	673	60	correspondence	correspondence	NOUN
taxlaw-2812	673	61	process	process	NOUN
taxlaw-2812	673	62	.	.	PUNCT
taxlaw-2812	674	1	176	176	NUM
taxlaw-2812	675	1	this	this	DET
taxlaw-2812	675	2	right	right	NOUN
taxlaw-2812	675	3	is	be	AUX
taxlaw-2812	675	4	difficult	difficult	ADJ
taxlaw-2812	675	5	for	for	ADP
taxlaw-2812	675	6	those	those	PRON
taxlaw-2812	675	7	audited	audit	VERB
taxlaw-2812	675	8	to	to	PART
taxlaw-2812	675	9	assert	assert	VERB
taxlaw-2812	675	10	,	,	PUNCT
taxlaw-2812	675	11	however	however	ADV
taxlaw-2812	675	12	,	,	PUNCT
taxlaw-2812	675	13	because	because	SCONJ
taxlaw-2812	675	14	they	they	PRON
taxlaw-2812	675	15	are	be	AUX
taxlaw-2812	675	16	not	not	PART
taxlaw-2812	675	17	typically	typically	ADV
taxlaw-2812	675	18	notified	notify	VERB
taxlaw-2812	675	19	of	of	ADP
taxlaw-2812	675	20	this	this	DET
taxlaw-2812	675	21	right	right	NOUN
taxlaw-2812	675	22	in	in	ADP
taxlaw-2812	675	23	initial	initial	ADJ
taxlaw-2812	675	24	communications	communication	NOUN
taxlaw-2812	675	25	and	and	CCONJ
taxlaw-2812	675	26	do	do	AUX
taxlaw-2812	675	27	not	not	PART
taxlaw-2812	675	28	know	know	VERB
taxlaw-2812	675	29	how	how	SCONJ
taxlaw-2812	675	30	to	to	PART
taxlaw-2812	675	31	assert	assert	VERB
taxlaw-2812	675	32	the	the	DET
taxlaw-2812	675	33	right	right	NOUN
taxlaw-2812	675	34	.	.	PUNCT
taxlaw-2812	676	1	as	as	ADP
taxlaw-2812	676	2	a	a	DET
taxlaw-2812	676	3	result	result	NOUN
taxlaw-2812	676	4	,	,	PUNCT
taxlaw-2812	676	5	the	the	DET
taxlaw-2812	676	6	initial	initial	ADJ
taxlaw-2812	676	7	notification	notification	NOUN
taxlaw-2812	676	8	letter	letter	NOUN
taxlaw-2812	676	9	should	should	AUX
taxlaw-2812	676	10	also	also	ADV
taxlaw-2812	676	11	be	be	AUX
taxlaw-2812	676	12	modified	modify	VERB
taxlaw-2812	676	13	so	so	SCONJ
taxlaw-2812	676	14	that	that	SCONJ
taxlaw-2812	676	15	it	it	PRON
taxlaw-2812	676	16	informs	inform	VERB
taxlaw-2812	676	17	audited	audit	VERB
taxlaw-2812	676	18	tax	tax	NOUN
taxlaw-2812	676	19	filers	filer	NOUN
taxlaw-2812	676	20	about	about	ADP
taxlaw-2812	676	21	their	their	PRON
taxlaw-2812	676	22	right	right	NOUN
taxlaw-2812	676	23	to	to	ADP
taxlaw-2812	676	24	a	a	DET
taxlaw-2812	676	25	“	"	PUNCT
taxlaw-2812	676	26	face	face	NOUN
taxlaw-2812	676	27	to	to	ADP
taxlaw-2812	676	28	face	face	NOUN
taxlaw-2812	676	29	”	"	PUNCT
taxlaw-2812	676	30	audit	audit	NOUN
taxlaw-2812	676	31	,	,	PUNCT
taxlaw-2812	676	32	and	and	CCONJ
taxlaw-2812	676	33	includes	include	VERB
taxlaw-2812	676	34	a	a	DET
taxlaw-2812	676	35	checklist	checklist	NOUN
taxlaw-2812	676	36	of	of	ADP
taxlaw-2812	676	37	the	the	DET
taxlaw-2812	676	38	steps	step	NOUN
taxlaw-2812	676	39	that	that	PRON
taxlaw-2812	676	40	must	must	AUX
taxlaw-2812	676	41	be	be	AUX
taxlaw-2812	676	42	taken	take	VERB
taxlaw-2812	676	43	to	to	PART
taxlaw-2812	676	44	assert	assert	VERB
taxlaw-2812	676	45	that	that	DET
taxlaw-2812	676	46	right	right	NOUN
taxlaw-2812	676	47	.	.	PUNCT
taxlaw-2812	677	1	177	177	NUM
taxlaw-2812	677	2	this	this	DET
taxlaw-2812	677	3	reform	reform	NOUN
taxlaw-2812	677	4	,	,	PUNCT
taxlaw-2812	677	5	along	along	ADP
taxlaw-2812	677	6	with	with	ADP
taxlaw-2812	677	7	the	the	DET
taxlaw-2812	677	8	others	other	NOUN
taxlaw-2812	677	9	suggested	suggest	VERB
taxlaw-2812	677	10	,	,	PUNCT
taxlaw-2812	677	11	may	may	AUX
taxlaw-2812	677	12	increase	increase	VERB
taxlaw-2812	677	13	the	the	DET
taxlaw-2812	677	14	overall	overall	ADJ
taxlaw-2812	677	15	costs	cost	NOUN
taxlaw-2812	677	16	of	of	ADP
taxlaw-2812	677	17	the	the	DET
taxlaw-2812	677	18	auditing	auditing	NOUN
taxlaw-2812	677	19	process	process	NOUN
taxlaw-2812	677	20	.	.	PUNCT
taxlaw-2812	678	1	but	but	CCONJ
taxlaw-2812	678	2	since	since	SCONJ
taxlaw-2812	678	3	a	a	DET
taxlaw-2812	678	4	decision	decision	NOUN
taxlaw-2812	678	5	has	have	AUX
taxlaw-2812	678	6	been	be	AUX
taxlaw-2812	678	7	made	make	VERB
taxlaw-2812	678	8	to	to	PART
taxlaw-2812	678	9	use	use	VERB
taxlaw-2812	678	10	the	the	DET
taxlaw-2812	678	11	tax	tax	NOUN
taxlaw-2812	678	12	system	system	NOUN
taxlaw-2812	678	13	to	to	PART
taxlaw-2812	678	14	administer	administer	VERB
taxlaw-2812	678	15	one	one	NUM
taxlaw-2812	678	16	of	of	ADP
taxlaw-2812	678	17	the	the	DET
taxlaw-2812	678	18	primary	primary	ADJ
taxlaw-2812	678	19	social	social	ADJ
taxlaw-2812	678	20	welfare	welfare	NOUN
taxlaw-2812	678	21	programs	program	NOUN
taxlaw-2812	678	22	for	for	ADP
taxlaw-2812	678	23	the	the	DET
taxlaw-2812	678	24	working	work	VERB
taxlaw-2812	678	25	poor	poor	ADJ
taxlaw-2812	678	26	,	,	PUNCT
taxlaw-2812	678	27	these	these	DET
taxlaw-2812	678	28	rights	right	NOUN
taxlaw-2812	678	29	should	should	AUX
taxlaw-2812	678	30	not	not	PART
taxlaw-2812	678	31	be	be	AUX
taxlaw-2812	678	32	denied	deny	VERB
taxlaw-2812	678	33	simply	simply	ADV
taxlaw-2812	678	34	because	because	SCONJ
taxlaw-2812	678	35	individuals	individual	NOUN
taxlaw-2812	678	36	are	be	AUX
taxlaw-2812	678	37	unable	unable	ADJ
taxlaw-2812	678	38	to	to	PART
taxlaw-2812	678	39	understand	understand	VERB
taxlaw-2812	678	40	what	what	PRON
taxlaw-2812	678	41	is	be	AUX
taxlaw-2812	678	42	being	be	AUX
taxlaw-2812	678	43	asked	ask	VERB
taxlaw-2812	678	44	of	of	ADP
taxlaw-2812	678	45	them	they	PRON
taxlaw-2812	678	46	in	in	ADP
taxlaw-2812	678	47	the	the	DET
taxlaw-2812	678	48	process	process	NOUN
taxlaw-2812	678	49	,	,	PUNCT
taxlaw-2812	678	50	what	what	DET
taxlaw-2812	678	51	documentation	documentation	NOUN
taxlaw-2812	678	52	is	be	AUX
taxlaw-2812	678	53	required	require	VERB
taxlaw-2812	678	54	to	to	PART
taxlaw-2812	678	55	resolve	resolve	VERB
taxlaw-2812	678	56	the	the	DET
taxlaw-2812	678	57	audit	audit	NOUN
taxlaw-2812	678	58	,	,	PUNCT
taxlaw-2812	678	59	and	and	CCONJ
taxlaw-2812	678	60	what	what	DET
taxlaw-2812	678	61	rights	right	NOUN
taxlaw-2812	678	62	they	they	PRON
taxlaw-2812	678	63	have	have	VERB
taxlaw-2812	678	64	during	during	ADP
taxlaw-2812	678	65	the	the	DET
taxlaw-2812	678	66	audit	audit	NOUN
taxlaw-2812	678	67	.	.	PUNCT
taxlaw-2812	679	1	this	this	PRON
taxlaw-2812	679	2	is	be	AUX
taxlaw-2812	679	3	especially	especially	ADV
taxlaw-2812	679	4	critical	critical	ADJ
taxlaw-2812	679	5	given	give	VERB
taxlaw-2812	679	6	the	the	DET
taxlaw-2812	679	7	national	national	ADJ
taxlaw-2812	679	8	taxpayer	taxpayer	PROPN
taxlaw-2812	679	9	advocate	advocate	NOUN
taxlaw-2812	679	10	’s	’s	PART
taxlaw-2812	679	11	admission	admission	NOUN
taxlaw-2812	679	12	that	that	SCONJ
taxlaw-2812	679	13	a	a	DET
taxlaw-2812	679	14	“	"	PUNCT
taxlaw-2812	679	15	lack	lack	NOUN
taxlaw-2812	679	16	of	of	ADP
taxlaw-2812	679	17	representation	representation	NOUN
taxlaw-2812	679	18	during	during	ADP
taxlaw-2812	679	19	an	an	DET
taxlaw-2812	679	20	audit	audit	NOUN
taxlaw-2812	679	21	puts	put	VERB
taxlaw-2812	679	22	eitc	eitc	NOUN
taxlaw-2812	679	23	taxpayers	taxpayer	NOUN
taxlaw-2812	679	24	at	at	ADP
taxlaw-2812	679	25	an	an	DET
taxlaw-2812	679	26	inherent	inherent	ADJ
taxlaw-2812	679	27	disadvantage	disadvantage	NOUN
taxlaw-2812	679	28	over	over	ADP
taxlaw-2812	679	29	those	those	DET
taxlaw-2812	679	30	taxpayers	taxpayer	NOUN
taxlaw-2812	679	31	who	who	PRON
taxlaw-2812	679	32	are	be	AUX
taxlaw-2812	679	33	represented	represent	VERB
taxlaw-2812	679	34	.	.	PUNCT
taxlaw-2812	679	35	”	"	PUNCT
taxlaw-2812	680	1	178	178	NUM
taxlaw-2812	680	2	e.	e.	NOUN
taxlaw-2812	680	3	moving	move	VERB
taxlaw-2812	680	4	toward	toward	ADP
taxlaw-2812	680	5	a	a	DET
taxlaw-2812	680	6	non	non	ADJ
taxlaw-2812	680	7	-	-	ADJ
taxlaw-2812	680	8	adversarial	adversarial	ADJ
taxlaw-2812	680	9	alternative	alternative	NOUN
taxlaw-2812	680	10	to	to	ADP
taxlaw-2812	680	11	tax	tax	NOUN
taxlaw-2812	680	12	court	court	NOUN
taxlaw-2812	680	13	given	give	VERB
taxlaw-2812	680	14	the	the	DET
taxlaw-2812	680	15	above	above	ADJ
taxlaw-2812	680	16	discussion	discussion	NOUN
taxlaw-2812	680	17	of	of	ADP
taxlaw-2812	680	18	the	the	DET
taxlaw-2812	680	19	difficulties	difficulty	NOUN
taxlaw-2812	680	20	low	low	ADJ
taxlaw-2812	680	21	-	-	PUNCT
taxlaw-2812	680	22	income	income	NOUN
taxlaw-2812	680	23	taxpayers	taxpayer	NOUN
taxlaw-2812	680	24	encounter	encounter	VERB
taxlaw-2812	680	25	in	in	ADP
taxlaw-2812	680	26	engaging	engage	VERB
taxlaw-2812	680	27	the	the	DET
taxlaw-2812	680	28	tax	tax	NOUN
taxlaw-2812	680	29	court	court	NOUN
taxlaw-2812	680	30	’s	’s	PART
taxlaw-2812	680	31	adversarial	adversarial	ADJ
taxlaw-2812	680	32	adjudicative	adjudicative	ADJ
taxlaw-2812	680	33	processes	process	NOUN
taxlaw-2812	680	34	,	,	PUNCT
taxlaw-2812	680	35	a	a	DET
taxlaw-2812	680	36	system	system	NOUN
taxlaw-2812	680	37	that	that	PRON
taxlaw-2812	680	38	would	would	AUX
taxlaw-2812	680	39	be	be	AUX
taxlaw-2812	680	40	both	both	PRON
taxlaw-2812	680	41	more	more	ADV
taxlaw-2812	680	42	normatively	normatively	ADV
taxlaw-2812	680	43	fair	fair	ADJ
taxlaw-2812	680	44	and	and	CCONJ
taxlaw-2812	680	45	produce	produce	VERB
taxlaw-2812	680	46	less	less	ADV
taxlaw-2812	680	47	incongruous	incongruous	ADJ
taxlaw-2812	680	48	results	result	NOUN
taxlaw-2812	680	49	should	should	AUX
taxlaw-2812	680	50	be	be	AUX
taxlaw-2812	680	51	adopted	adopt	VERB
taxlaw-2812	680	52	.	.	PUNCT
taxlaw-2812	681	1	179	179	NUM
taxlaw-2812	681	2	an	an	DET
taxlaw-2812	681	3	excellent	excellent	ADJ
taxlaw-2812	681	4	model	model	NOUN
taxlaw-2812	681	5	exists	exist	VERB
taxlaw-2812	681	6	in	in	ADP
taxlaw-2812	681	7	another	another	DET
taxlaw-2812	681	8	welfare	welfare	NOUN
taxlaw-2812	681	9	context	context	NOUN
taxlaw-2812	681	10	:	:	PUNCT
taxlaw-2812	681	11	social	social	ADJ
taxlaw-2812	681	12	security	security	NOUN
taxlaw-2812	681	13	disability	disability	NOUN
taxlaw-2812	681	14	insurance	insurance	NOUN
taxlaw-2812	681	15	(	(	PUNCT
taxlaw-2812	681	16	“	"	PUNCT
taxlaw-2812	681	17	ssdi	ssdi	NOUN
taxlaw-2812	681	18	”	"	PUNCT
taxlaw-2812	681	19	)	)	PUNCT
taxlaw-2812	681	20	adjudication	adjudication	NOUN
taxlaw-2812	681	21	.	.	PUNCT
taxlaw-2812	682	1	ssdi	ssdi	PROPN
taxlaw-2812	682	2	proceedings	proceeding	NOUN
taxlaw-2812	682	3	,	,	PUNCT
taxlaw-2812	682	4	which	which	PRON
taxlaw-2812	682	5	are	be	AUX
taxlaw-2812	682	6	“	"	PUNCT
taxlaw-2812	682	7	inquisitorial	inquisitorial	ADJ
taxlaw-2812	682	8	”	"	PUNCT
taxlaw-2812	682	9	rather	rather	ADV
taxlaw-2812	682	10	than	than	ADP
taxlaw-2812	682	11	“	"	PUNCT
taxlaw-2812	682	12	adversarial	adversarial	ADJ
taxlaw-2812	682	13	”	"	PUNCT
taxlaw-2812	682	14	in	in	ADP
taxlaw-2812	682	15	nature	nature	NOUN
taxlaw-2812	682	16	,	,	PUNCT
taxlaw-2812	682	17	are	be	AUX
taxlaw-2812	682	18	distinct	distinct	ADJ
taxlaw-2812	682	19	in	in	ADP
taxlaw-2812	682	20	a	a	DET
taxlaw-2812	682	21	number	number	NOUN
taxlaw-2812	682	22	of	of	ADP
taxlaw-2812	682	23	ways	way	NOUN
taxlaw-2812	682	24	that	that	PRON
taxlaw-2812	682	25	may	may	AUX
taxlaw-2812	682	26	prove	prove	VERB
taxlaw-2812	682	27	beneficial	beneficial	ADJ
taxlaw-2812	682	28	if	if	SCONJ
taxlaw-2812	682	29	transposed	transpose	VERB
taxlaw-2812	682	30	to	to	ADP
taxlaw-2812	682	31	the	the	DET
taxlaw-2812	682	32	eitc	eitc	ADJ
taxlaw-2812	682	33	context	context	NOUN
taxlaw-2812	682	34	.	.	PUNCT
taxlaw-2812	683	1	first	first	ADV
taxlaw-2812	683	2	,	,	PUNCT
taxlaw-2812	683	3	the	the	DET
taxlaw-2812	683	4	ssdi	ssdi	PROPN
taxlaw-2812	683	5	adjudication	adjudication	NOUN
taxlaw-2812	683	6	is	be	AUX
taxlaw-2812	683	7	presided	preside	VERB
taxlaw-2812	683	8	over	over	ADP
taxlaw-2812	683	9	by	by	ADP
taxlaw-2812	683	10	an	an	DET
taxlaw-2812	683	11	administrative	administrative	ADJ
taxlaw-2812	683	12	law	law	NOUN
taxlaw-2812	683	13	judge	judge	NOUN
taxlaw-2812	683	14	(	(	PUNCT
taxlaw-2812	683	15	“	"	PUNCT
taxlaw-2812	683	16	alj	alj	PROPN
taxlaw-2812	683	17	”	"	PUNCT
taxlaw-2812	683	18	)	)	PUNCT
taxlaw-2812	683	19	.	.	PUNCT
taxlaw-2812	684	1	180	180	NUM
taxlaw-2812	684	2	the	the	DET
taxlaw-2812	684	3	alj	alj	PROPN
taxlaw-2812	684	4	plays	play	VERB
taxlaw-2812	684	5	the	the	DET
taxlaw-2812	684	6	roles	role	NOUN
taxlaw-2812	684	7	of	of	ADP
taxlaw-2812	684	8	advocate	advocate	NOUN
taxlaw-2812	684	9	for	for	ADP
taxlaw-2812	684	10	the	the	DET
taxlaw-2812	684	11	government	government	NOUN
taxlaw-2812	684	12	,	,	PUNCT
taxlaw-2812	684	13	advocate	advocate	VERB
taxlaw-2812	684	14	for	for	ADP
taxlaw-2812	684	15	unrepresented	unrepresented	ADJ
taxlaw-2812	684	16	defendants	defendant	NOUN
taxlaw-2812	684	17	,	,	PUNCT
taxlaw-2812	684	18	and	and	CCONJ
taxlaw-2812	684	19	adjudicator	adjudicator	NOUN
taxlaw-2812	684	20	who	who	PRON
taxlaw-2812	684	21	makes	make	VERB
taxlaw-2812	684	22	a	a	DET
taxlaw-2812	684	23	decision	decision	NOUN
taxlaw-2812	684	24	in	in	ADP
taxlaw-2812	684	25	the	the	DET
taxlaw-2812	684	26	case	case	NOUN
taxlaw-2812	684	27	.	.	PUNCT
taxlaw-2812	685	1	181	181	NUM
taxlaw-2812	685	2	second	second	ADJ
taxlaw-2812	685	3	,	,	PUNCT
taxlaw-2812	685	4	the	the	DET
taxlaw-2812	685	5	cases	case	NOUN
taxlaw-2812	685	6	are	be	AUX
taxlaw-2812	685	7	far	far	ADV
taxlaw-2812	685	8	less	less	ADV
taxlaw-2812	685	9	formal	formal	ADJ
taxlaw-2812	685	10	.	.	PUNCT
taxlaw-2812	686	1	they	they	PRON
taxlaw-2812	686	2	are	be	AUX
taxlaw-2812	686	3	typically	typically	ADV
taxlaw-2812	686	4	conducted	conduct	VERB
taxlaw-2812	686	5	in	in	ADP
taxlaw-2812	686	6	a	a	DET
taxlaw-2812	686	7	small	small	ADJ
taxlaw-2812	686	8	conference	conference	NOUN
taxlaw-2812	686	9	room	room	NOUN
taxlaw-2812	686	10	with	with	ADP
taxlaw-2812	686	11	only	only	ADV
taxlaw-2812	686	12	the	the	DET
taxlaw-2812	686	13	alj	alj	PROPN
taxlaw-2812	686	14	,	,	PUNCT
taxlaw-2812	686	15	the	the	DET
taxlaw-2812	686	16	defendant	defendant	NOUN
taxlaw-2812	686	17	,	,	PUNCT
taxlaw-2812	686	18	and	and	CCONJ
taxlaw-2812	686	19	representatives	representative	NOUN
taxlaw-2812	686	20	or	or	CCONJ
taxlaw-2812	686	21	witnesses	witness	NOUN
taxlaw-2812	686	22	for	for	ADP
taxlaw-2812	686	23	the	the	DET
taxlaw-2812	686	24	defendant	defendant	NOUN
taxlaw-2812	686	25	present	present	VERB
taxlaw-2812	686	26	.	.	PUNCT
taxlaw-2812	687	1	182	182	NUM
taxlaw-2812	687	2	as	as	ADP
taxlaw-2812	687	3	a	a	DET
taxlaw-2812	687	4	result	result	NOUN
taxlaw-2812	687	5	,	,	PUNCT
taxlaw-2812	687	6	the	the	DET
taxlaw-2812	687	7	proceedings	proceeding	NOUN
taxlaw-2812	687	8	are	be	AUX
taxlaw-2812	687	9	175	175	NUM
taxlaw-2812	687	10	nat’l	nat’l	NOUN
taxlaw-2812	687	11	taxpayer	taxpayer	NOUN
taxlaw-2812	687	12	advocate	advocate	NOUN
taxlaw-2812	687	13	,	,	PUNCT
taxlaw-2812	687	14	supra	supra	PROPN
taxlaw-2812	687	15	note	note	PROPN
taxlaw-2812	687	16	70	70	NUM
taxlaw-2812	687	17	,	,	PUNCT
taxlaw-2812	687	18	at	at	ADP
taxlaw-2812	687	19	95	95	NUM
taxlaw-2812	687	20	.	.	PUNCT
taxlaw-2812	688	1	176	176	NUM
taxlaw-2812	688	2	see	see	VERB
taxlaw-2812	688	3	i	i	PRON
taxlaw-2812	688	4	d.	d.	PROPN
taxlaw-2812	688	5	at	at	ADP
taxlaw-2812	688	6	116	116	NUM
taxlaw-2812	688	7	.	.	PUNCT
taxlaw-2812	689	1	177	177	NUM
taxlaw-2812	690	1	i	i	PRON
taxlaw-2812	690	2	d.	d.	PROPN
taxlaw-2812	690	3	178	178	NUM
taxlaw-2812	691	1	i	i	PRON
taxlaw-2812	691	2	d.	d.	PROPN
taxlaw-2812	691	3	at	at	ADP
taxlaw-2812	691	4	97	97	NUM
taxlaw-2812	691	5	.	.	PUNCT
taxlaw-2812	691	6	179	179	NUM
taxlaw-2812	691	7	see	see	VERB
taxlaw-2812	691	8	generally	generally	ADV
taxlaw-2812	691	9	jonathan	jonathan	PROPN
taxlaw-2812	691	10	p.	p.	PROPN
taxlaw-2812	691	11	schneller	schneller	PROPN
taxlaw-2812	691	12	,	,	PUNCT
taxlaw-2812	691	13	the	the	DET
taxlaw-2812	691	14	administration	administration	NOUN
taxlaw-2812	691	15	of	of	ADP
taxlaw-2812	691	16	tax	tax	NOUN
taxlaw-2812	691	17	expenditures	expenditure	NOUN
taxlaw-2812	691	18	:	:	PUNCT
taxlaw-2812	691	19	the	the	DET
taxlaw-2812	691	20	case	case	NOUN
taxlaw-2812	691	21	of	of	ADP
taxlaw-2812	691	22	the	the	DET
taxlaw-2812	691	23	earned	earn	VERB
taxlaw-2812	691	24	income	income	NOUN
taxlaw-2812	691	25	tax	tax	NOUN
taxlaw-2812	691	26	credit	credit	NOUN
taxlaw-2812	691	27	,	,	PUNCT
taxlaw-2812	691	28	90	90	NUM
taxlaw-2812	691	29	n.c	n.c	PROPN
taxlaw-2812	691	30	.	.	PROPN
taxlaw-2812	691	31	l.	l.	PROPN
taxlaw-2812	691	32	rev	rev	PROPN
taxlaw-2812	691	33	.	.	PUNCT
taxlaw-2812	692	1	(	(	PUNCT
taxlaw-2812	692	2	forthcoming	forthcoming	ADJ
taxlaw-2812	692	3	2012	2012	NUM
taxlaw-2812	692	4	)	)	PUNCT
taxlaw-2812	693	1	(	(	PUNCT
taxlaw-2812	693	2	arguing	argue	VERB
taxlaw-2812	693	3	that	that	SCONJ
taxlaw-2812	693	4	the	the	DET
taxlaw-2812	693	5	adversarial	adversarial	ADJ
taxlaw-2812	693	6	procedures	procedure	NOUN
taxlaw-2812	693	7	of	of	ADP
taxlaw-2812	693	8	the	the	DET
taxlaw-2812	693	9	u.s	u.s	PROPN
taxlaw-2812	693	10	.	.	PROPN
taxlaw-2812	693	11	tax	tax	NOUN
taxlaw-2812	693	12	court	court	NOUN
taxlaw-2812	693	13	are	be	AUX
taxlaw-2812	693	14	ill	ill	ADV
taxlaw-2812	693	15	-	-	PUNCT
taxlaw-2812	693	16	suited	suit	VERB
taxlaw-2812	693	17	to	to	ADP
taxlaw-2812	693	18	eitc	eitc	NOUN
taxlaw-2812	693	19	controversies	controversy	NOUN
taxlaw-2812	693	20	,	,	PUNCT
taxlaw-2812	693	21	due	due	ADP
taxlaw-2812	693	22	to	to	ADP
taxlaw-2812	693	23	claimants	claimant	NOUN
taxlaw-2812	693	24	’	'	PUNCT
taxlaw-2812	693	25	resource	resource	NOUN
taxlaw-2812	693	26	constraints	constraint	NOUN
taxlaw-2812	693	27	,	,	PUNCT
taxlaw-2812	693	28	and	and	CCONJ
taxlaw-2812	693	29	advocating	advocate	VERB
taxlaw-2812	693	30	instead	instead	ADV
taxlaw-2812	693	31	for	for	ADP
taxlaw-2812	693	32	a	a	DET
taxlaw-2812	693	33	more	more	ADV
taxlaw-2812	693	34	inquisitorial	inquisitorial	ADJ
taxlaw-2812	693	35	,	,	PUNCT
taxlaw-2812	693	36	administrative	administrative	ADJ
taxlaw-2812	693	37	model	model	NOUN
taxlaw-2812	693	38	of	of	ADP
taxlaw-2812	693	39	adjudication	adjudication	NOUN
taxlaw-2812	693	40	)	)	PUNCT
taxlaw-2812	693	41	.	.	PUNCT
taxlaw-2812	694	1	180	180	NUM
taxlaw-2812	694	2	ronald	ronald	PROPN
taxlaw-2812	694	3	a.	a.	PROPN
taxlaw-2812	694	4	cass	cass	PROPN
taxlaw-2812	694	5	,	,	PUNCT
taxlaw-2812	694	6	colin	colin	PROPN
taxlaw-2812	694	7	s.	s.	PROPN
taxlaw-2812	694	8	diver	diver	PROPN
taxlaw-2812	694	9	&	&	CCONJ
taxlaw-2812	694	10	jack	jack	PROPN
taxlaw-2812	694	11	m.	m.	PROPN
taxlaw-2812	694	12	beermann	beermann	PROPN
taxlaw-2812	694	13	,	,	PUNCT
taxlaw-2812	694	14	administrative	administrative	ADJ
taxlaw-2812	694	15	law	law	NOUN
taxlaw-2812	694	16	:	:	PUNCT
taxlaw-2812	694	17	cases	case	NOUN
taxlaw-2812	694	18	and	and	CCONJ
taxlaw-2812	694	19	materials	material	NOUN
taxlaw-2812	694	20	598	598	NUM
taxlaw-2812	694	21	(	(	PUNCT
taxlaw-2812	694	22	5th	5th	ADJ
taxlaw-2812	694	23	ed	ed	NOUN
taxlaw-2812	694	24	.	.	PUNCT
taxlaw-2812	694	25	2006	2006	NUM
taxlaw-2812	694	26	)	)	PUNCT
taxlaw-2812	694	27	.	.	PUNCT
taxlaw-2812	695	1	181	181	NUM
taxlaw-2812	695	2	see	see	VERB
taxlaw-2812	695	3	fred	fred	PROPN
taxlaw-2812	695	4	davis	davis	PROPN
taxlaw-2812	695	5	&	&	CCONJ
taxlaw-2812	695	6	james	james	PROPN
taxlaw-2812	695	7	reynolds	reynolds	PROPN
taxlaw-2812	695	8	,	,	PUNCT
taxlaw-2812	695	9	profile	profile	NOUN
taxlaw-2812	695	10	of	of	ADP
taxlaw-2812	695	11	a	a	DET
taxlaw-2812	695	12	social	social	ADJ
taxlaw-2812	695	13	security	security	NOUN
taxlaw-2812	695	14	disability	disability	NOUN
taxlaw-2812	695	15	case	case	NOUN
taxlaw-2812	695	16	,	,	PUNCT
taxlaw-2812	695	17	42	42	NUM
taxlaw-2812	695	18	mo	mo	PROPN
taxlaw-2812	695	19	.	.	PROPN
taxlaw-2812	695	20	l.	l.	PROPN
taxlaw-2812	695	21	rev	rev	PROPN
taxlaw-2812	695	22	.	.	PROPN
taxlaw-2812	695	23	541	541	NUM
taxlaw-2812	695	24	,	,	PUNCT
taxlaw-2812	695	25	549	549	NUM
taxlaw-2812	695	26	-	-	SYM
taxlaw-2812	695	27	50	50	NUM
taxlaw-2812	695	28	(	(	PUNCT
taxlaw-2812	695	29	1977	1977	NUM
taxlaw-2812	695	30	)	)	PUNCT
taxlaw-2812	695	31	;	;	PUNCT
taxlaw-2812	695	32	see	see	VERB
taxlaw-2812	695	33	also	also	ADV
taxlaw-2812	695	34	jon	jon	PROPN
taxlaw-2812	695	35	c.	c.	PROPN
taxlaw-2812	695	36	dubin	dubin	PROPN
taxlaw-2812	695	37	,	,	PUNCT
taxlaw-2812	695	38	torquemada	torquemada	PROPN
taxlaw-2812	695	39	meets	meet	VERB
taxlaw-2812	695	40	kafka	kafka	PROPN
taxlaw-2812	695	41	:	:	PUNCT
taxlaw-2812	695	42	the	the	DET
taxlaw-2812	695	43	misapplication	misapplication	NOUN
taxlaw-2812	695	44	of	of	ADP
taxlaw-2812	695	45	the	the	DET
taxlaw-2812	695	46	issue	issue	NOUN
taxlaw-2812	695	47	exhaustion	exhaustion	NOUN
taxlaw-2812	695	48	doctrine	doctrine	NOUN
taxlaw-2812	695	49	to	to	ADP
taxlaw-2812	695	50	inquisitorial	inquisitorial	ADJ
taxlaw-2812	695	51	administrative	administrative	ADJ
taxlaw-2812	695	52	proceedings	proceeding	NOUN
taxlaw-2812	695	53	,	,	PUNCT
taxlaw-2812	695	54	97	97	NUM
taxlaw-2812	695	55	colum	colum	NOUN
taxlaw-2812	695	56	.	.	PUNCT
taxlaw-2812	696	1	l.	l.	PROPN
taxlaw-2812	696	2	rev	rev	PROPN
taxlaw-2812	696	3	.	.	PROPN
taxlaw-2812	696	4	1289	1289	NUM
taxlaw-2812	696	5	,	,	PUNCT
taxlaw-2812	696	6	1325	1325	NUM
taxlaw-2812	696	7	(	(	PUNCT
taxlaw-2812	696	8	1997	1997	NUM
taxlaw-2812	696	9	)	)	PUNCT
taxlaw-2812	696	10	.	.	PUNCT
taxlaw-2812	697	1	182	182	NUM
taxlaw-2812	697	2	see	see	VERB
taxlaw-2812	697	3	cass	cass	PROPN
taxlaw-2812	697	4	,	,	PUNCT
taxlaw-2812	697	5	diver	diver	PROPN
taxlaw-2812	697	6	&	&	CCONJ
taxlaw-2812	697	7	beermann	beermann	PROPN
taxlaw-2812	697	8	,	,	PUNCT
taxlaw-2812	697	9	supra	supra	PROPN
taxlaw-2812	697	10	note	note	PROPN
taxlaw-2812	697	11	180	180	NUM
taxlaw-2812	697	12	,	,	PUNCT
taxlaw-2812	697	13	at	at	ADP
taxlaw-2812	697	14	598	598	NUM
taxlaw-2812	697	15	.	.	PUNCT
taxlaw-2812	697	16	2012	2012	NUM
taxlaw-2812	697	17	]	]	PUNCT
taxlaw-2812	697	18	the	the	DET
taxlaw-2812	697	19	eitc	eitc	ADJ
taxlaw-2812	697	20	,	,	PUNCT
taxlaw-2812	697	21	low	low	ADJ
taxlaw-2812	697	22	-	-	PUNCT
taxlaw-2812	697	23	income	income	NOUN
taxlaw-2812	697	24	workers	worker	NOUN
taxlaw-2812	697	25	,	,	PUNCT
taxlaw-2812	697	26	&	&	CCONJ
taxlaw-2812	697	27	the	the	DET
taxlaw-2812	697	28	legal	legal	ADJ
taxlaw-2812	697	29	aid	aid	NOUN
taxlaw-2812	697	30	community	community	NOUN
taxlaw-2812	697	31	203	203	NUM
taxlaw-2812	697	32	less	less	ADV
taxlaw-2812	697	33	intimidating	intimidating	ADJ
taxlaw-2812	697	34	to	to	ADP
taxlaw-2812	697	35	low	low	ADJ
taxlaw-2812	697	36	-	-	PUNCT
taxlaw-2812	697	37	income	income	NOUN
taxlaw-2812	697	38	workers	worker	NOUN
taxlaw-2812	697	39	who	who	PRON
taxlaw-2812	697	40	are	be	AUX
taxlaw-2812	697	41	fearful	fearful	ADJ
taxlaw-2812	697	42	of	of	ADP
taxlaw-2812	697	43	the	the	DET
taxlaw-2812	697	44	government	government	NOUN
taxlaw-2812	697	45	and	and	CCONJ
taxlaw-2812	697	46	formal	formal	ADJ
taxlaw-2812	697	47	proceedings	proceeding	NOUN
taxlaw-2812	697	48	.	.	PUNCT
taxlaw-2812	698	1	183	183	NUM
taxlaw-2812	698	2	moving	move	VERB
taxlaw-2812	698	3	to	to	ADP
taxlaw-2812	698	4	a	a	DET
taxlaw-2812	698	5	model	model	NOUN
taxlaw-2812	698	6	similar	similar	ADJ
taxlaw-2812	698	7	to	to	ADP
taxlaw-2812	698	8	the	the	DET
taxlaw-2812	698	9	one	one	NOUN
taxlaw-2812	698	10	used	use	VERB
taxlaw-2812	698	11	in	in	ADP
taxlaw-2812	698	12	ssdi	ssdi	ADJ
taxlaw-2812	698	13	adjudications	adjudication	NOUN
taxlaw-2812	698	14	for	for	ADP
taxlaw-2812	698	15	eitc	eitc	ADJ
taxlaw-2812	698	16	claimants	claimant	NOUN
taxlaw-2812	698	17	who	who	PRON
taxlaw-2812	698	18	are	be	AUX
taxlaw-2812	698	19	deemed	deem	VERB
taxlaw-2812	698	20	“	"	PUNCT
taxlaw-2812	698	21	delinquent	delinquent	NOUN
taxlaw-2812	698	22	”	"	PUNCT
taxlaw-2812	698	23	after	after	SCONJ
taxlaw-2812	698	24	irs	irs	PROPN
taxlaw-2812	698	25	audits	audits	NOUN
taxlaw-2812	698	26	would	would	AUX
taxlaw-2812	698	27	have	have	VERB
taxlaw-2812	698	28	several	several	ADJ
taxlaw-2812	698	29	distinct	distinct	ADJ
taxlaw-2812	698	30	advantages	advantage	NOUN
taxlaw-2812	698	31	.	.	PUNCT
taxlaw-2812	699	1	first	first	ADV
taxlaw-2812	699	2	,	,	PUNCT
taxlaw-2812	699	3	it	it	PRON
taxlaw-2812	699	4	would	would	AUX
taxlaw-2812	699	5	help	help	VERB
taxlaw-2812	699	6	to	to	PART
taxlaw-2812	699	7	alleviate	alleviate	VERB
taxlaw-2812	699	8	the	the	DET
taxlaw-2812	699	9	inequities	inequity	NOUN
taxlaw-2812	699	10	that	that	PRON
taxlaw-2812	699	11	are	be	AUX
taxlaw-2812	699	12	suffered	suffer	VERB
taxlaw-2812	699	13	because	because	SCONJ
taxlaw-2812	699	14	eitc	eitc	ADJ
taxlaw-2812	699	15	claimants	claimant	NOUN
taxlaw-2812	699	16	have	have	VERB
taxlaw-2812	699	17	limited	limit	VERB
taxlaw-2812	699	18	access	access	NOUN
taxlaw-2812	699	19	to	to	ADP
taxlaw-2812	699	20	counsel	counsel	NOUN
taxlaw-2812	699	21	for	for	ADP
taxlaw-2812	699	22	the	the	DET
taxlaw-2812	699	23	tax	tax	NOUN
taxlaw-2812	699	24	court	court	NOUN
taxlaw-2812	699	25	proceedings	proceeding	NOUN
taxlaw-2812	699	26	.	.	PUNCT
taxlaw-2812	700	1	moreover	moreover	ADV
taxlaw-2812	700	2	,	,	PUNCT
taxlaw-2812	700	3	it	it	PRON
taxlaw-2812	700	4	would	would	AUX
taxlaw-2812	700	5	help	help	VERB
taxlaw-2812	700	6	to	to	PART
taxlaw-2812	700	7	ensure	ensure	VERB
taxlaw-2812	700	8	that	that	SCONJ
taxlaw-2812	700	9	in	in	ADP
taxlaw-2812	700	10	at	at	ADV
taxlaw-2812	700	11	least	least	ADV
taxlaw-2812	700	12	one	one	NUM
taxlaw-2812	700	13	stage	stage	NOUN
taxlaw-2812	700	14	in	in	ADP
taxlaw-2812	700	15	the	the	DET
taxlaw-2812	700	16	process	process	NOUN
taxlaw-2812	700	17	,	,	PUNCT
taxlaw-2812	700	18	there	there	PRON
taxlaw-2812	700	19	is	be	VERB
taxlaw-2812	700	20	a	a	DET
taxlaw-2812	700	21	government	government	NOUN
taxlaw-2812	700	22	advocate	advocate	NOUN
taxlaw-2812	700	23	helping	help	VERB
taxlaw-2812	700	24	eitc	eitc	PROPN
taxlaw-2812	700	25	claimants	claimant	NOUN
taxlaw-2812	700	26	to	to	PART
taxlaw-2812	700	27	present	present	VERB
taxlaw-2812	700	28	their	their	PRON
taxlaw-2812	700	29	side	side	NOUN
taxlaw-2812	700	30	of	of	ADP
taxlaw-2812	700	31	the	the	DET
taxlaw-2812	700	32	story	story	NOUN
taxlaw-2812	700	33	.	.	PUNCT
taxlaw-2812	701	1	it	it	PRON
taxlaw-2812	701	2	would	would	AUX
taxlaw-2812	701	3	also	also	ADV
taxlaw-2812	701	4	create	create	VERB
taxlaw-2812	701	5	potential	potential	ADJ
taxlaw-2812	701	6	efficiencies	efficiency	NOUN
taxlaw-2812	701	7	because	because	SCONJ
taxlaw-2812	701	8	the	the	DET
taxlaw-2812	701	9	proceedings	proceeding	NOUN
taxlaw-2812	701	10	would	would	AUX
taxlaw-2812	701	11	require	require	VERB
taxlaw-2812	701	12	a	a	DET
taxlaw-2812	701	13	single	single	ADJ
taxlaw-2812	701	14	government	government	NOUN
taxlaw-2812	701	15	employee	employee	NOUN
taxlaw-2812	701	16	,	,	PUNCT
taxlaw-2812	701	17	instead	instead	ADV
taxlaw-2812	701	18	of	of	ADP
taxlaw-2812	701	19	the	the	DET
taxlaw-2812	701	20	judges	judge	NOUN
taxlaw-2812	701	21	,	,	PUNCT
taxlaw-2812	701	22	attorneys	attorney	NOUN
taxlaw-2812	701	23	,	,	PUNCT
taxlaw-2812	701	24	and	and	CCONJ
taxlaw-2812	701	25	court	court	NOUN
taxlaw-2812	701	26	staff	staff	NOUN
taxlaw-2812	701	27	who	who	PRON
taxlaw-2812	701	28	are	be	AUX
taxlaw-2812	701	29	currently	currently	ADV
taxlaw-2812	701	30	used	use	VERB
taxlaw-2812	701	31	for	for	ADP
taxlaw-2812	701	32	“	"	PUNCT
taxlaw-2812	701	33	s	s	NOUN
taxlaw-2812	701	34	”	"	PUNCT
taxlaw-2812	701	35	cases	case	NOUN
taxlaw-2812	701	36	in	in	ADP
taxlaw-2812	701	37	tax	tax	NOUN
taxlaw-2812	701	38	court	court	NOUN
taxlaw-2812	701	39	.	.	PUNCT
taxlaw-2812	702	1	and	and	CCONJ
taxlaw-2812	702	2	finally	finally	ADV
taxlaw-2812	702	3	,	,	PUNCT
taxlaw-2812	702	4	the	the	DET
taxlaw-2812	702	5	ssdi	ssdi	NOUN
taxlaw-2812	702	6	approach	approach	NOUN
taxlaw-2812	702	7	would	would	AUX
taxlaw-2812	702	8	allow	allow	VERB
taxlaw-2812	702	9	for	for	ADP
taxlaw-2812	702	10	a	a	DET
taxlaw-2812	702	11	flexible	flexible	ADJ
taxlaw-2812	702	12	adjudicative	adjudicative	ADJ
taxlaw-2812	702	13	inquiry	inquiry	NOUN
taxlaw-2812	702	14	in	in	ADP
taxlaw-2812	702	15	which	which	PRON
taxlaw-2812	702	16	aljs	aljs	NOUN
taxlaw-2812	702	17	could	could	AUX
taxlaw-2812	702	18	have	have	VERB
taxlaw-2812	702	19	follow	follow	VERB
taxlaw-2812	702	20	-	-	PUNCT
taxlaw-2812	702	21	up	up	ADP
taxlaw-2812	702	22	meetings	meeting	NOUN
taxlaw-2812	702	23	and	and	CCONJ
taxlaw-2812	702	24	take	take	VERB
taxlaw-2812	702	25	it	it	PRON
taxlaw-2812	702	26	upon	upon	SCONJ
taxlaw-2812	702	27	themselves	themselves	PRON
taxlaw-2812	702	28	to	to	PART
taxlaw-2812	702	29	consult	consult	VERB
taxlaw-2812	702	30	with	with	ADP
taxlaw-2812	702	31	social	social	ADJ
taxlaw-2812	702	32	workers	worker	NOUN
taxlaw-2812	702	33	,	,	PUNCT
taxlaw-2812	702	34	school	school	NOUN
taxlaw-2812	702	35	officials	official	NOUN
taxlaw-2812	702	36	,	,	PUNCT
taxlaw-2812	702	37	or	or	CCONJ
taxlaw-2812	702	38	clergy	clergy	NOUN
taxlaw-2812	702	39	members	member	NOUN
taxlaw-2812	702	40	who	who	PRON
taxlaw-2812	702	41	understand	understand	VERB
taxlaw-2812	702	42	the	the	DET
taxlaw-2812	702	43	circumstances	circumstance	NOUN
taxlaw-2812	702	44	of	of	ADP
taxlaw-2812	702	45	the	the	DET
taxlaw-2812	702	46	eitc	eitc	PROPN
taxlaw-2812	702	47	claimant	claimant	NOUN
taxlaw-2812	702	48	.	.	PUNCT
taxlaw-2812	703	1	to	to	PART
taxlaw-2812	703	2	be	be	AUX
taxlaw-2812	703	3	sure	sure	ADJ
taxlaw-2812	703	4	,	,	PUNCT
taxlaw-2812	703	5	ensuring	ensure	VERB
taxlaw-2812	703	6	the	the	DET
taxlaw-2812	703	7	neutrality	neutrality	NOUN
taxlaw-2812	703	8	of	of	ADP
taxlaw-2812	703	9	the	the	DET
taxlaw-2812	703	10	alj	alj	PROPN
taxlaw-2812	703	11	proceedings	proceeding	NOUN
taxlaw-2812	703	12	will	will	AUX
taxlaw-2812	703	13	also	also	ADV
taxlaw-2812	703	14	depend	depend	VERB
taxlaw-2812	703	15	greatly	greatly	ADV
taxlaw-2812	703	16	on	on	ADP
taxlaw-2812	703	17	how	how	SCONJ
taxlaw-2812	703	18	burdens	burden	NOUN
taxlaw-2812	703	19	of	of	ADP
taxlaw-2812	703	20	proof	proof	NOUN
taxlaw-2812	703	21	are	be	AUX
taxlaw-2812	703	22	allocated	allocate	VERB
taxlaw-2812	703	23	;	;	PUNCT
taxlaw-2812	703	24	careful	careful	ADJ
taxlaw-2812	703	25	consideration	consideration	NOUN
taxlaw-2812	703	26	must	must	AUX
taxlaw-2812	703	27	be	be	AUX
taxlaw-2812	703	28	given	give	VERB
taxlaw-2812	703	29	to	to	ADP
taxlaw-2812	703	30	what	what	DET
taxlaw-2812	703	31	testimony	testimony	NOUN
taxlaw-2812	703	32	and	and	CCONJ
taxlaw-2812	703	33	facts	fact	VERB
taxlaw-2812	703	34	the	the	DET
taxlaw-2812	703	35	alj	alj	PROPN
taxlaw-2812	703	36	must	must	AUX
taxlaw-2812	703	37	elicit	elicit	VERB
taxlaw-2812	703	38	before	before	ADP
taxlaw-2812	703	39	denying	deny	VERB
taxlaw-2812	703	40	benefits	benefit	NOUN
taxlaw-2812	703	41	.	.	PUNCT
taxlaw-2812	704	1	184	184	NUM
taxlaw-2812	704	2	properly	properly	ADV
taxlaw-2812	704	3	designed	design	VERB
taxlaw-2812	704	4	,	,	PUNCT
taxlaw-2812	704	5	the	the	DET
taxlaw-2812	704	6	features	feature	NOUN
taxlaw-2812	704	7	of	of	ADP
taxlaw-2812	704	8	an	an	DET
taxlaw-2812	704	9	alj	alj	NOUN
taxlaw-2812	704	10	system	system	NOUN
taxlaw-2812	704	11	are	be	AUX
taxlaw-2812	704	12	far	far	ADV
taxlaw-2812	704	13	better	well	ADV
taxlaw-2812	704	14	suited	suit	VERB
taxlaw-2812	704	15	to	to	ADP
taxlaw-2812	704	16	the	the	DET
taxlaw-2812	704	17	needs	need	NOUN
taxlaw-2812	704	18	and	and	CCONJ
taxlaw-2812	704	19	capabilities	capability	NOUN
taxlaw-2812	704	20	of	of	ADP
taxlaw-2812	704	21	low	low	ADJ
taxlaw-2812	704	22	-	-	PUNCT
taxlaw-2812	704	23	income	income	NOUN
taxlaw-2812	704	24	litigants	litigant	NOUN
taxlaw-2812	704	25	,	,	PUNCT
taxlaw-2812	704	26	and	and	CCONJ
taxlaw-2812	704	27	their	their	PRON
taxlaw-2812	704	28	application	application	NOUN
taxlaw-2812	704	29	in	in	ADP
taxlaw-2812	704	30	the	the	DET
taxlaw-2812	704	31	eitc	eitc	ADJ
taxlaw-2812	704	32	context	context	NOUN
taxlaw-2812	704	33	should	should	AUX
taxlaw-2812	704	34	be	be	AUX
taxlaw-2812	704	35	considered	consider	VERB
taxlaw-2812	704	36	accordingly	accordingly	ADV
taxlaw-2812	704	37	.	.	PUNCT
taxlaw-2812	705	1	iv	iv	X
taxlaw-2812	705	2	.	.	PUNCT
taxlaw-2812	706	1	the	the	DET
taxlaw-2812	706	2	need	need	NOUN
taxlaw-2812	706	3	for	for	ADP
taxlaw-2812	706	4	increased	increase	VERB
taxlaw-2812	706	5	involvement	involvement	NOUN
taxlaw-2812	706	6	from	from	ADP
taxlaw-2812	706	7	congress	congress	PROPN
taxlaw-2812	706	8	and	and	CCONJ
taxlaw-2812	706	9	the	the	DET
taxlaw-2812	706	10	legal	legal	ADJ
taxlaw-2812	706	11	aid	aid	NOUN
taxlaw-2812	706	12	community	community	NOUN
taxlaw-2812	706	13	while	while	SCONJ
taxlaw-2812	706	14	the	the	DET
taxlaw-2812	706	15	irs	irs	PROPN
taxlaw-2812	706	16	-	-	PUNCT
taxlaw-2812	706	17	centered	center	VERB
taxlaw-2812	706	18	reforms	reform	NOUN
taxlaw-2812	706	19	proposed	propose	VERB
taxlaw-2812	706	20	in	in	ADP
taxlaw-2812	706	21	the	the	DET
taxlaw-2812	706	22	previous	previous	ADJ
taxlaw-2812	706	23	section	section	NOUN
taxlaw-2812	706	24	have	have	VERB
taxlaw-2812	706	25	varying	vary	VERB
taxlaw-2812	706	26	levels	level	NOUN
taxlaw-2812	706	27	of	of	ADP
taxlaw-2812	706	28	political	political	ADJ
taxlaw-2812	706	29	feasibility	feasibility	NOUN
taxlaw-2812	706	30	,	,	PUNCT
taxlaw-2812	706	31	the	the	DET
taxlaw-2812	706	32	legal	legal	ADJ
taxlaw-2812	706	33	aid	aid	NOUN
taxlaw-2812	706	34	community	community	NOUN
taxlaw-2812	706	35	may	may	AUX
taxlaw-2812	706	36	be	be	AUX
taxlaw-2812	706	37	better	well	ADV
taxlaw-2812	706	38	placed	place	VERB
taxlaw-2812	706	39	to	to	PART
taxlaw-2812	706	40	enact	enact	VERB
taxlaw-2812	706	41	timely	timely	ADJ
taxlaw-2812	706	42	and	and	CCONJ
taxlaw-2812	706	43	meaningful	meaningful	ADJ
taxlaw-2812	706	44	changes	change	NOUN
taxlaw-2812	706	45	that	that	PRON
taxlaw-2812	706	46	benefit	benefit	VERB
taxlaw-2812	706	47	eitc	eitc	NOUN
taxlaw-2812	706	48	claimants	claimant	NOUN
taxlaw-2812	706	49	,	,	PUNCT
taxlaw-2812	706	50	given	give	VERB
taxlaw-2812	706	51	its	its	PRON
taxlaw-2812	706	52	core	core	NOUN
taxlaw-2812	706	53	mission	mission	NOUN
taxlaw-2812	706	54	to	to	PART
taxlaw-2812	706	55	assist	assist	VERB
taxlaw-2812	706	56	the	the	DET
taxlaw-2812	706	57	poorest	poor	ADJ
taxlaw-2812	706	58	americans	americans	PROPN
taxlaw-2812	706	59	.	.	PUNCT
taxlaw-2812	707	1	to	to	ADP
taxlaw-2812	707	2	that	that	DET
taxlaw-2812	707	3	end	end	NOUN
taxlaw-2812	707	4	,	,	PUNCT
taxlaw-2812	707	5	this	this	DET
taxlaw-2812	707	6	part	part	NOUN
taxlaw-2812	707	7	discusses	discuss	VERB
taxlaw-2812	707	8	discrete	discrete	ADJ
taxlaw-2812	707	9	initiatives	initiative	NOUN
taxlaw-2812	707	10	available	available	ADJ
taxlaw-2812	707	11	to	to	ADP
taxlaw-2812	707	12	the	the	DET
taxlaw-2812	707	13	legal	legal	ADJ
taxlaw-2812	707	14	aid	aid	NOUN
taxlaw-2812	707	15	community	community	NOUN
taxlaw-2812	707	16	that	that	PRON
taxlaw-2812	707	17	can	can	AUX
taxlaw-2812	707	18	address	address	VERB
taxlaw-2812	707	19	current	current	ADJ
taxlaw-2812	707	20	pathologies	pathology	NOUN
taxlaw-2812	707	21	in	in	ADP
taxlaw-2812	707	22	the	the	DET
taxlaw-2812	707	23	eitc	eitc	NOUN
taxlaw-2812	707	24	.	.	PUNCT
taxlaw-2812	708	1	as	as	SCONJ
taxlaw-2812	708	2	will	will	AUX
taxlaw-2812	708	3	be	be	AUX
taxlaw-2812	708	4	discussed	discuss	VERB
taxlaw-2812	708	5	below	below	ADV
taxlaw-2812	708	6	,	,	PUNCT
taxlaw-2812	708	7	the	the	DET
taxlaw-2812	708	8	legal	legal	ADJ
taxlaw-2812	708	9	aid	aid	NOUN
taxlaw-2812	708	10	community	community	NOUN
taxlaw-2812	708	11	is	be	AUX
taxlaw-2812	708	12	already	already	ADV
taxlaw-2812	708	13	achieving	achieve	VERB
taxlaw-2812	708	14	substantial	substantial	ADJ
taxlaw-2812	708	15	gains	gain	NOUN
taxlaw-2812	708	16	in	in	ADP
taxlaw-2812	708	17	promoting	promote	VERB
taxlaw-2812	708	18	awareness	awareness	NOUN
taxlaw-2812	708	19	and	and	CCONJ
taxlaw-2812	708	20	developing	develop	VERB
taxlaw-2812	708	21	easier	easy	ADJ
taxlaw-2812	708	22	methods	method	NOUN
taxlaw-2812	708	23	for	for	ADP
taxlaw-2812	708	24	potential	potential	ADJ
taxlaw-2812	708	25	eitc	eitc	NOUN
taxlaw-2812	708	26	claimants	claimant	NOUN
taxlaw-2812	708	27	to	to	PART
taxlaw-2812	708	28	file	file	VERB
taxlaw-2812	708	29	federal	federal	ADJ
taxlaw-2812	708	30	tax	tax	NOUN
taxlaw-2812	708	31	returns	return	NOUN
taxlaw-2812	708	32	.	.	PUNCT
taxlaw-2812	709	1	yet	yet	CCONJ
taxlaw-2812	709	2	it	it	PRON
taxlaw-2812	709	3	must	must	AUX
taxlaw-2812	709	4	still	still	ADV
taxlaw-2812	709	5	take	take	VERB
taxlaw-2812	709	6	additional	additional	ADJ
taxlaw-2812	709	7	steps	step	NOUN
taxlaw-2812	709	8	to	to	PART
taxlaw-2812	709	9	offer	offer	VERB
taxlaw-2812	709	10	representation	representation	NOUN
taxlaw-2812	709	11	during	during	ADP
taxlaw-2812	709	12	the	the	DET
taxlaw-2812	709	13	auditing	auditing	NOUN
taxlaw-2812	709	14	process	process	NOUN
taxlaw-2812	709	15	and	and	CCONJ
taxlaw-2812	709	16	tax	tax	NOUN
taxlaw-2812	709	17	court	court	NOUN
taxlaw-2812	709	18	proceedings	proceeding	NOUN
taxlaw-2812	709	19	,	,	PUNCT
taxlaw-2812	709	20	where	where	SCONJ
taxlaw-2812	709	21	,	,	PUNCT
taxlaw-2812	709	22	as	as	SCONJ
taxlaw-2812	709	23	noted	note	VERB
taxlaw-2812	709	24	above	above	ADV
taxlaw-2812	709	25	,	,	PUNCT
taxlaw-2812	709	26	there	there	PRON
taxlaw-2812	709	27	remains	remain	VERB
taxlaw-2812	709	28	a	a	DET
taxlaw-2812	709	29	great	great	ADJ
taxlaw-2812	709	30	unmet	unmet	NOUN
taxlaw-2812	709	31	need	need	NOUN
taxlaw-2812	709	32	for	for	ADP
taxlaw-2812	709	33	legal	legal	ADJ
taxlaw-2812	709	34	assistance	assistance	NOUN
taxlaw-2812	709	35	.	.	PUNCT
taxlaw-2812	710	1	to	to	PART
taxlaw-2812	710	2	be	be	AUX
taxlaw-2812	710	3	sure	sure	ADJ
taxlaw-2812	710	4	,	,	PUNCT
taxlaw-2812	710	5	legal	legal	ADJ
taxlaw-2812	710	6	aid	aid	NOUN
taxlaw-2812	710	7	organizations	organization	NOUN
taxlaw-2812	710	8	are	be	AUX
taxlaw-2812	710	9	in	in	ADP
taxlaw-2812	710	10	the	the	DET
taxlaw-2812	710	11	midst	midst	NOUN
taxlaw-2812	710	12	of	of	ADP
taxlaw-2812	710	13	an	an	DET
taxlaw-2812	710	14	extraordinarily	extraordinarily	ADV
taxlaw-2812	710	15	difficult	difficult	ADJ
taxlaw-2812	710	16	fiscal	fiscal	ADJ
taxlaw-2812	710	17	situation	situation	NOUN
taxlaw-2812	710	18	,	,	PUNCT
taxlaw-2812	710	19	185	185	NUM
taxlaw-2812	710	20	and	and	CCONJ
taxlaw-2812	710	21	are	be	AUX
taxlaw-2812	710	22	already	already	ADV
taxlaw-2812	710	23	forced	force	VERB
taxlaw-2812	710	24	to	to	PART
taxlaw-2812	710	25	turn	turn	VERB
taxlaw-2812	710	26	away	away	ADV
taxlaw-2812	710	27	as	as	ADP
taxlaw-2812	710	28	many	many	ADJ
taxlaw-2812	710	29	clients	client	NOUN
taxlaw-2812	710	30	as	as	SCONJ
taxlaw-2812	710	31	they	they	PRON
taxlaw-2812	710	32	are	be	AUX
taxlaw-2812	710	33	able	able	ADJ
taxlaw-2812	710	34	to	to	PART
taxlaw-2812	710	35	help	help	VERB
taxlaw-2812	710	36	.	.	PUNCT
taxlaw-2812	711	1	186	186	NUM
taxlaw-2812	711	2	congress	congress	PROPN
taxlaw-2812	711	3	has	have	AUX
taxlaw-2812	711	4	greatly	greatly	ADV
taxlaw-2812	711	5	erred	err	VERB
taxlaw-2812	711	6	in	in	ADP
taxlaw-2812	711	7	its	its	PRON
taxlaw-2812	711	8	decision	decision	NOUN
taxlaw-2812	711	9	to	to	PART
taxlaw-2812	711	10	cut	cut	VERB
taxlaw-2812	711	11	legal	legal	ADJ
taxlaw-2812	711	12	services	service	NOUN
taxlaw-2812	711	13	corporation	corporation	NOUN
taxlaw-2812	711	14	(	(	PUNCT
taxlaw-2812	711	15	“	"	PUNCT
taxlaw-2812	711	16	lsc	lsc	PROPN
taxlaw-2812	711	17	”	"	PUNCT
taxlaw-2812	711	18	)	)	PUNCT
taxlaw-2812	711	19	funding	funding	NOUN
taxlaw-2812	711	20	from	from	ADP
taxlaw-2812	711	21	$	$	SYM
taxlaw-2812	711	22	420	420	NUM
taxlaw-2812	711	23	million	million	NUM
taxlaw-2812	711	24	in	in	ADP
taxlaw-2812	711	25	2010	2010	NUM
taxlaw-2812	711	26	to	to	ADP
taxlaw-2812	711	27	$	$	SYM
taxlaw-2812	711	28	348	348	NUM
taxlaw-2812	711	29	million	million	NUM
taxlaw-2812	711	30	in	in	ADP
taxlaw-2812	711	31	2012	2012	NUM
taxlaw-2812	711	32	.	.	PUNCT
taxlaw-2812	712	1	as	as	SCONJ
taxlaw-2812	712	2	lsc	lsc	PROPN
taxlaw-2812	712	3	president	president	PROPN
taxlaw-2812	712	4	james	james	PROPN
taxlaw-2812	712	5	sandman	sandman	PROPN
taxlaw-2812	712	6	has	have	AUX
taxlaw-2812	712	7	pointed	point	VERB
taxlaw-2812	712	8	out	out	ADP
taxlaw-2812	712	9	,	,	PUNCT
taxlaw-2812	712	10	this	this	DET
taxlaw-2812	712	11	sharp	sharp	ADJ
taxlaw-2812	712	12	reduction	reduction	NOUN
taxlaw-2812	712	13	in	in	ADP
taxlaw-2812	712	14	resources	resource	NOUN
taxlaw-2812	712	15	comes	come	VERB
taxlaw-2812	712	16	at	at	ADP
taxlaw-2812	712	17	“	"	PUNCT
taxlaw-2812	712	18	a	a	DET
taxlaw-2812	712	19	time	time	NOUN
taxlaw-2812	712	20	when	when	SCONJ
taxlaw-2812	712	21	low	low	ADJ
taxlaw-2812	712	22	-	-	PUNCT
taxlaw-2812	712	23	income	income	NOUN
taxlaw-2812	712	24	families	family	NOUN
taxlaw-2812	712	25	are	be	AUX
taxlaw-2812	712	26	increasingly	increasingly	ADV
taxlaw-2812	712	27	seeking	seek	VERB
taxlaw-2812	712	28	legal	legal	ADJ
taxlaw-2812	712	29	assistance	assistance	NOUN
taxlaw-2812	712	30	”	"	PUNCT
taxlaw-2812	712	31	in	in	ADP
taxlaw-2812	712	32	matters	matter	NOUN
taxlaw-2812	712	33	implicating	implicate	VERB
taxlaw-2812	712	34	fundamental	fundamental	ADJ
taxlaw-2812	712	35	needs	need	NOUN
taxlaw-2812	712	36	,	,	PUNCT
taxlaw-2812	712	37	including	include	VERB
taxlaw-2812	712	38	“	"	PUNCT
taxlaw-2812	712	39	domestic	domestic	ADJ
taxlaw-2812	712	40	violence	violence	NOUN
taxlaw-2812	712	41	,	,	PUNCT
taxlaw-2812	712	42	foreclosure	foreclosure	NOUN
taxlaw-2812	712	43	,	,	PUNCT
taxlaw-2812	712	44	veterans	veteran	NOUN
taxlaw-2812	712	45	’	’	PART
taxlaw-2812	712	46	benefits	benefit	NOUN
taxlaw-2812	712	47	,	,	PUNCT
taxlaw-2812	712	48	and	and	CCONJ
taxlaw-2812	712	49	183	183	NUM
taxlaw-2812	712	50	see	see	NOUN
taxlaw-2812	712	51	book	book	NOUN
taxlaw-2812	712	52	,	,	PUNCT
taxlaw-2812	712	53	supra	supra	PROPN
taxlaw-2812	712	54	note	note	NOUN
taxlaw-2812	712	55	4	4	NUM
taxlaw-2812	712	56	,	,	PUNCT
taxlaw-2812	712	57	at	at	ADP
taxlaw-2812	712	58	401	401	NUM
taxlaw-2812	712	59	-	-	SYM
taxlaw-2812	712	60	02	02	NUM
taxlaw-2812	712	61	.	.	PUNCT
taxlaw-2812	713	1	184	184	NUM
taxlaw-2812	713	2	authors	author	NOUN
taxlaw-2812	713	3	’	'	PUNCT
taxlaw-2812	713	4	correspondence	correspondence	NOUN
taxlaw-2812	713	5	with	with	ADP
taxlaw-2812	713	6	tamara	tamara	PROPN
taxlaw-2812	713	7	borland	borland	PROPN
taxlaw-2812	713	8	,	,	PUNCT
taxlaw-2812	713	9	supra	supra	PROPN
taxlaw-2812	713	10	note	note	PROPN
taxlaw-2812	713	11	170	170	NUM
taxlaw-2812	713	12	.	.	NOUN
taxlaw-2812	713	13	185	185	NUM
taxlaw-2812	714	1	see	see	VERB
taxlaw-2812	714	2	staff	staff	NOUN
taxlaw-2812	714	3	reductions	reduction	NOUN
taxlaw-2812	714	4	hit	hit	VERB
taxlaw-2812	714	5	legal	legal	ADJ
taxlaw-2812	714	6	aid	aid	NOUN
taxlaw-2812	714	7	programs	program	NOUN
taxlaw-2812	714	8	,	,	PUNCT
taxlaw-2812	714	9	legal	legal	ADJ
taxlaw-2812	714	10	servs	servs	NOUN
taxlaw-2812	714	11	.	.	PUNCT
taxlaw-2812	715	1	corp	corp	PROPN
taxlaw-2812	715	2	.	.	PROPN
taxlaw-2812	715	3	(	(	PUNCT
taxlaw-2812	715	4	jan	jan	PROPN
taxlaw-2812	715	5	.	.	PROPN
taxlaw-2812	715	6	2012	2012	NUM
taxlaw-2812	715	7	)	)	PUNCT
taxlaw-2812	715	8	,	,	PUNCT
taxlaw-2812	715	9	available	available	ADJ
taxlaw-2812	715	10	at	at	ADP
taxlaw-2812	715	11	http://www.lsc.gov/media/press-releases/staff-reductions-hit-legal-aid-programs	http://www.lsc.gov/media/press-releases/staff-reductions-hit-legal-aid-program	NOUN
taxlaw-2812	715	12	(	(	PUNCT
taxlaw-2812	715	13	noting	note	VERB
taxlaw-2812	715	14	that	that	SCONJ
taxlaw-2812	715	15	13.3	13.3	NUM
taxlaw-2812	715	16	%	%	NOUN
taxlaw-2812	715	17	of	of	ADP
taxlaw-2812	715	18	attorneys	attorney	NOUN
taxlaw-2812	715	19	will	will	AUX
taxlaw-2812	715	20	be	be	AUX
taxlaw-2812	715	21	cut	cut	VERB
taxlaw-2812	715	22	from	from	ADP
taxlaw-2812	715	23	lsc	lsc	NOUN
taxlaw-2812	715	24	-	-	PUNCT
taxlaw-2812	715	25	funded	fund	VERB
taxlaw-2812	715	26	programs	program	NOUN
taxlaw-2812	715	27	in	in	ADP
taxlaw-2812	715	28	2012	2012	NUM
taxlaw-2812	715	29	and	and	CCONJ
taxlaw-2812	715	30	that	that	SCONJ
taxlaw-2812	715	31	congressional	congressional	ADJ
taxlaw-2812	715	32	appropriations	appropriation	NOUN
taxlaw-2812	715	33	for	for	ADP
taxlaw-2812	715	34	the	the	DET
taxlaw-2812	715	35	lsc	lsc	PROPN
taxlaw-2812	715	36	has	have	AUX
taxlaw-2812	715	37	decreased	decrease	VERB
taxlaw-2812	715	38	from	from	ADP
taxlaw-2812	715	39	$	$	SYM
taxlaw-2812	715	40	420	420	NUM
taxlaw-2812	715	41	million	million	NUM
taxlaw-2812	715	42	in	in	ADP
taxlaw-2812	715	43	2010	2010	NUM
taxlaw-2812	715	44	to	to	ADP
taxlaw-2812	715	45	$	$	SYM
taxlaw-2812	715	46	348	348	NUM
taxlaw-2812	715	47	million	million	NUM
taxlaw-2812	715	48	in	in	ADP
taxlaw-2812	715	49	2012	2012	NUM
taxlaw-2812	715	50	)	)	PUNCT
taxlaw-2812	715	51	.	.	PUNCT
taxlaw-2812	716	1	186	186	NUM
taxlaw-2812	716	2	see	see	VERB
taxlaw-2812	716	3	documenting	document	VERB
taxlaw-2812	716	4	the	the	DET
taxlaw-2812	716	5	justice	justice	NOUN
taxlaw-2812	716	6	gap	gap	NOUN
taxlaw-2812	716	7	in	in	ADP
taxlaw-2812	716	8	america	america	PROPN
taxlaw-2812	716	9	,	,	PUNCT
taxlaw-2812	716	10	legal	legal	ADJ
taxlaw-2812	716	11	servs	servs	NOUN
taxlaw-2812	716	12	.	.	PUNCT
taxlaw-2812	716	13	corp	corp	PROPN
taxlaw-2812	716	14	.	.	PROPN
taxlaw-2812	716	15	11	11	NUM
taxlaw-2812	716	16	(	(	PUNCT
taxlaw-2812	716	17	sept	sept	PROPN
taxlaw-2812	716	18	.	.	PROPN
taxlaw-2812	716	19	2009	2009	NUM
taxlaw-2812	716	20	)	)	PUNCT
taxlaw-2812	716	21	,	,	PUNCT
taxlaw-2812	716	22	available	available	ADJ
taxlaw-2812	716	23	at	at	ADP
taxlaw-2812	716	24	http://www.lsc.gov/justicegap.pdf	http://www.lsc.gov/justicegap.pdf	PROPN
taxlaw-2812	716	25	.	.	PUNCT
taxlaw-2812	716	26	204	204	NUM
taxlaw-2812	716	27	columbia	columbia	PROPN
taxlaw-2812	716	28	journal	journal	PROPN
taxlaw-2812	716	29	of	of	ADP
taxlaw-2812	716	30	tax	tax	NOUN
taxlaw-2812	716	31	law	law	NOUN
taxlaw-2812	717	1	[	[	X
taxlaw-2812	717	2	vol.3:177	vol.3:177	NOUN
taxlaw-2812	717	3	other	other	ADJ
taxlaw-2812	717	4	matters	matter	NOUN
taxlaw-2812	717	5	.	.	PUNCT
taxlaw-2812	717	6	”	"	PUNCT
taxlaw-2812	718	1	187	187	NUM
taxlaw-2812	718	2	while	while	SCONJ
taxlaw-2812	718	3	congress	congress	PROPN
taxlaw-2812	718	4	surely	surely	ADV
taxlaw-2812	718	5	faces	face	VERB
taxlaw-2812	718	6	tough	tough	ADJ
taxlaw-2812	718	7	budgetary	budgetary	ADJ
taxlaw-2812	718	8	choices	choice	NOUN
taxlaw-2812	718	9	of	of	ADP
taxlaw-2812	718	10	its	its	PRON
taxlaw-2812	718	11	own	own	ADJ
taxlaw-2812	718	12	,	,	PUNCT
taxlaw-2812	718	13	we	we	PRON
taxlaw-2812	718	14	question	question	VERB
taxlaw-2812	718	15	the	the	DET
taxlaw-2812	718	16	wisdom	wisdom	NOUN
taxlaw-2812	718	17	,	,	PUNCT
taxlaw-2812	718	18	cost	cost	NOUN
taxlaw-2812	718	19	-	-	PUNCT
taxlaw-2812	718	20	effectiveness	effectiveness	NOUN
taxlaw-2812	718	21	,	,	PUNCT
taxlaw-2812	718	22	and	and	CCONJ
taxlaw-2812	718	23	morality	morality	NOUN
taxlaw-2812	718	24	of	of	ADP
taxlaw-2812	718	25	weakening	weaken	VERB
taxlaw-2812	718	26	such	such	DET
taxlaw-2812	718	27	a	a	DET
taxlaw-2812	718	28	critical	critical	ADJ
taxlaw-2812	718	29	part	part	NOUN
taxlaw-2812	718	30	of	of	ADP
taxlaw-2812	718	31	the	the	DET
taxlaw-2812	718	32	social	social	ADJ
taxlaw-2812	718	33	safety	safety	NOUN
taxlaw-2812	718	34	net	net	NOUN
taxlaw-2812	718	35	—	—	PUNCT
taxlaw-2812	718	36	precisely	precisely	ADV
taxlaw-2812	718	37	when	when	SCONJ
taxlaw-2812	718	38	the	the	DET
taxlaw-2812	718	39	poorest	poor	ADJ
taxlaw-2812	718	40	americans	american	NOUN
taxlaw-2812	718	41	need	need	VERB
taxlaw-2812	718	42	it	it	PRON
taxlaw-2812	718	43	most	most	ADV
taxlaw-2812	718	44	—	—	PUNCT
taxlaw-2812	718	45	to	to	PART
taxlaw-2812	718	46	garner	garner	VERB
taxlaw-2812	718	47	savings	saving	NOUN
taxlaw-2812	718	48	representing	represent	VERB
taxlaw-2812	718	49	a	a	DET
taxlaw-2812	718	50	tiny	tiny	ADJ
taxlaw-2812	718	51	fraction	fraction	NOUN
taxlaw-2812	718	52	of	of	ADP
taxlaw-2812	718	53	the	the	DET
taxlaw-2812	718	54	federal	federal	ADJ
taxlaw-2812	718	55	budget	budget	NOUN
taxlaw-2812	718	56	.	.	PUNCT
taxlaw-2812	719	1	accordingly	accordingly	ADV
taxlaw-2812	719	2	,	,	PUNCT
taxlaw-2812	719	3	we	we	PRON
taxlaw-2812	719	4	understand	understand	VERB
taxlaw-2812	719	5	that	that	SCONJ
taxlaw-2812	719	6	the	the	DET
taxlaw-2812	719	7	observations	observation	NOUN
taxlaw-2812	719	8	and	and	CCONJ
taxlaw-2812	719	9	recommendations	recommendation	NOUN
taxlaw-2812	719	10	we	we	PRON
taxlaw-2812	719	11	make	make	VERB
taxlaw-2812	719	12	in	in	ADP
taxlaw-2812	719	13	this	this	DET
taxlaw-2812	719	14	section	section	NOUN
taxlaw-2812	719	15	may	may	AUX
taxlaw-2812	719	16	be	be	AUX
taxlaw-2812	719	17	difficult	difficult	ADJ
taxlaw-2812	719	18	to	to	PART
taxlaw-2812	719	19	effectuate	effectuate	VERB
taxlaw-2812	719	20	at	at	ADP
taxlaw-2812	719	21	this	this	DET
taxlaw-2812	719	22	particular	particular	ADJ
taxlaw-2812	719	23	time	time	NOUN
taxlaw-2812	719	24	.	.	PUNCT
taxlaw-2812	720	1	but	but	CCONJ
taxlaw-2812	720	2	,	,	PUNCT
taxlaw-2812	720	3	even	even	ADV
taxlaw-2812	720	4	in	in	ADP
taxlaw-2812	720	5	a	a	DET
taxlaw-2812	720	6	tight	tight	ADJ
taxlaw-2812	720	7	budgetary	budgetary	ADJ
taxlaw-2812	720	8	context	context	NOUN
taxlaw-2812	720	9	,	,	PUNCT
taxlaw-2812	720	10	the	the	DET
taxlaw-2812	720	11	importance	importance	NOUN
taxlaw-2812	720	12	and	and	CCONJ
taxlaw-2812	720	13	scale	scale	NOUN
taxlaw-2812	720	14	of	of	ADP
taxlaw-2812	720	15	the	the	DET
taxlaw-2812	720	16	eitc	eitc	NOUN
taxlaw-2812	720	17	representation	representation	NOUN
taxlaw-2812	720	18	shortfall	shortfall	NOUN
taxlaw-2812	720	19	should	should	AUX
taxlaw-2812	720	20	nonetheless	nonetheless	ADV
taxlaw-2812	720	21	command	command	VERB
taxlaw-2812	720	22	a	a	DET
taxlaw-2812	720	23	greater	great	ADJ
taxlaw-2812	720	24	amount	amount	NOUN
taxlaw-2812	720	25	of	of	ADP
taxlaw-2812	720	26	attention	attention	NOUN
taxlaw-2812	720	27	from	from	ADP
taxlaw-2812	720	28	congress	congress	PROPN
taxlaw-2812	720	29	and	and	CCONJ
taxlaw-2812	720	30	the	the	DET
taxlaw-2812	720	31	legal	legal	ADJ
taxlaw-2812	720	32	aid	aid	NOUN
taxlaw-2812	720	33	community	community	NOUN
taxlaw-2812	720	34	.	.	PUNCT
taxlaw-2812	721	1	in	in	ADP
taxlaw-2812	721	2	this	this	DET
taxlaw-2812	721	3	section	section	NOUN
taxlaw-2812	721	4	,	,	PUNCT
taxlaw-2812	721	5	we	we	PRON
taxlaw-2812	721	6	explore	explore	VERB
taxlaw-2812	721	7	four	four	NUM
taxlaw-2812	721	8	steps	step	NOUN
taxlaw-2812	721	9	that	that	PRON
taxlaw-2812	721	10	the	the	DET
taxlaw-2812	721	11	legal	legal	ADJ
taxlaw-2812	721	12	aid	aid	NOUN
taxlaw-2812	721	13	community	community	NOUN
taxlaw-2812	721	14	can	can	AUX
taxlaw-2812	721	15	take	take	VERB
taxlaw-2812	721	16	to	to	PART
taxlaw-2812	721	17	meet	meet	VERB
taxlaw-2812	721	18	the	the	DET
taxlaw-2812	721	19	needs	need	NOUN
taxlaw-2812	721	20	of	of	ADP
taxlaw-2812	721	21	eitc	eitc	NOUN
taxlaw-2812	721	22	claimants	claimant	NOUN
taxlaw-2812	721	23	.	.	PUNCT
taxlaw-2812	722	1	first	first	ADV
taxlaw-2812	722	2	,	,	PUNCT
taxlaw-2812	722	3	we	we	PRON
taxlaw-2812	722	4	examine	examine	VERB
taxlaw-2812	722	5	limited	limited	ADJ
taxlaw-2812	722	6	assistance	assistance	NOUN
taxlaw-2812	722	7	programs	program	NOUN
taxlaw-2812	722	8	that	that	PRON
taxlaw-2812	722	9	are	be	AUX
taxlaw-2812	722	10	currently	currently	ADV
taxlaw-2812	722	11	available	available	ADJ
taxlaw-2812	722	12	to	to	ADP
taxlaw-2812	722	13	eitc	eitc	PROPN
taxlaw-2812	722	14	claimants	claimant	NOUN
taxlaw-2812	722	15	.	.	PUNCT
taxlaw-2812	723	1	in	in	ADP
taxlaw-2812	723	2	this	this	DET
taxlaw-2812	723	3	discussion	discussion	NOUN
taxlaw-2812	723	4	,	,	PUNCT
taxlaw-2812	723	5	we	we	PRON
taxlaw-2812	723	6	address	address	VERB
taxlaw-2812	723	7	the	the	DET
taxlaw-2812	723	8	advances	advance	NOUN
taxlaw-2812	723	9	that	that	PRON
taxlaw-2812	723	10	have	have	AUX
taxlaw-2812	723	11	been	be	AUX
taxlaw-2812	723	12	made	make	VERB
taxlaw-2812	723	13	in	in	ADP
taxlaw-2812	723	14	the	the	DET
taxlaw-2812	723	15	last	last	ADJ
taxlaw-2812	723	16	decade	decade	NOUN
taxlaw-2812	723	17	,	,	PUNCT
taxlaw-2812	723	18	as	as	ADV
taxlaw-2812	723	19	well	well	ADV
taxlaw-2812	723	20	as	as	ADP
taxlaw-2812	723	21	potential	potential	ADJ
taxlaw-2812	723	22	steps	step	NOUN
taxlaw-2812	723	23	that	that	PRON
taxlaw-2812	723	24	can	can	AUX
taxlaw-2812	723	25	be	be	AUX
taxlaw-2812	723	26	taken	take	VERB
taxlaw-2812	723	27	to	to	PART
taxlaw-2812	723	28	improve	improve	VERB
taxlaw-2812	723	29	self	self	NOUN
taxlaw-2812	723	30	-	-	PUNCT
taxlaw-2812	723	31	help	help	NOUN
taxlaw-2812	723	32	resources	resource	NOUN
taxlaw-2812	723	33	for	for	ADP
taxlaw-2812	723	34	eitc	eitc	ADJ
taxlaw-2812	723	35	claimants	claimant	NOUN
taxlaw-2812	723	36	.	.	PUNCT
taxlaw-2812	724	1	second	second	ADJ
taxlaw-2812	724	2	,	,	PUNCT
taxlaw-2812	724	3	we	we	PRON
taxlaw-2812	724	4	explore	explore	VERB
taxlaw-2812	724	5	the	the	DET
taxlaw-2812	724	6	failure	failure	NOUN
taxlaw-2812	724	7	of	of	ADP
taxlaw-2812	724	8	the	the	DET
taxlaw-2812	724	9	modern	modern	ADJ
taxlaw-2812	724	10	civil	civil	ADJ
taxlaw-2812	724	11	gideon	gideon	PROPN
taxlaw-2812	724	12	movement	movement	PROPN
taxlaw-2812	724	13	to	to	PART
taxlaw-2812	724	14	include	include	VERB
taxlaw-2812	724	15	representation	representation	NOUN
taxlaw-2812	724	16	in	in	ADP
taxlaw-2812	724	17	tax	tax	NOUN
taxlaw-2812	724	18	proceedings	proceeding	NOUN
taxlaw-2812	724	19	.	.	PUNCT
taxlaw-2812	725	1	third	third	ADV
taxlaw-2812	725	2	,	,	PUNCT
taxlaw-2812	725	3	we	we	PRON
taxlaw-2812	725	4	analyze	analyze	VERB
taxlaw-2812	725	5	the	the	DET
taxlaw-2812	725	6	need	need	NOUN
taxlaw-2812	725	7	to	to	PART
taxlaw-2812	725	8	increase	increase	VERB
taxlaw-2812	725	9	the	the	DET
taxlaw-2812	725	10	resources	resource	NOUN
taxlaw-2812	725	11	and	and	CCONJ
taxlaw-2812	725	12	enhance	enhance	VERB
taxlaw-2812	725	13	the	the	DET
taxlaw-2812	725	14	services	service	NOUN
taxlaw-2812	725	15	of	of	ADP
taxlaw-2812	725	16	litcs	litcs	PROPN
taxlaw-2812	725	17	.	.	PUNCT
taxlaw-2812	726	1	we	we	PRON
taxlaw-2812	726	2	conclude	conclude	VERB
taxlaw-2812	726	3	by	by	ADP
taxlaw-2812	726	4	arguing	argue	VERB
taxlaw-2812	726	5	that	that	SCONJ
taxlaw-2812	726	6	congress	congress	PROPN
taxlaw-2812	726	7	should	should	AUX
taxlaw-2812	726	8	appropriate	appropriate	VERB
taxlaw-2812	726	9	new	new	ADJ
taxlaw-2812	726	10	budgetary	budgetary	ADJ
taxlaw-2812	726	11	funds	fund	NOUN
taxlaw-2812	726	12	to	to	ADP
taxlaw-2812	726	13	the	the	DET
taxlaw-2812	726	14	lsc	lsc	NOUN
taxlaw-2812	726	15	for	for	ADP
taxlaw-2812	726	16	assisting	assist	VERB
taxlaw-2812	726	17	in	in	ADP
taxlaw-2812	726	18	tax	tax	NOUN
taxlaw-2812	726	19	cases	case	NOUN
taxlaw-2812	726	20	,	,	PUNCT
taxlaw-2812	726	21	notwithstanding	notwithstanding	ADP
taxlaw-2812	726	22	austerity	austerity	NOUN
taxlaw-2812	726	23	pressures	pressure	NOUN
taxlaw-2812	726	24	,	,	PUNCT
taxlaw-2812	726	25	and	and	CCONJ
taxlaw-2812	726	26	that	that	SCONJ
taxlaw-2812	726	27	lsc	lsc	PROPN
taxlaw-2812	726	28	grantees	grantee	NOUN
taxlaw-2812	726	29	should	should	AUX
taxlaw-2812	726	30	consider	consider	VERB
taxlaw-2812	726	31	ways	way	NOUN
taxlaw-2812	726	32	to	to	PART
taxlaw-2812	726	33	reallocate	reallocate	VERB
taxlaw-2812	726	34	existing	exist	VERB
taxlaw-2812	726	35	resources	resource	NOUN
taxlaw-2812	726	36	to	to	ADP
taxlaw-2812	726	37	tax	tax	NOUN
taxlaw-2812	726	38	cases	case	NOUN
taxlaw-2812	726	39	as	as	ADV
taxlaw-2812	726	40	soon	soon	ADV
taxlaw-2812	726	41	as	as	SCONJ
taxlaw-2812	726	42	practicable	practicable	ADJ
taxlaw-2812	726	43	.	.	PUNCT
taxlaw-2812	727	1	the	the	DET
taxlaw-2812	727	2	dual	dual	ADJ
taxlaw-2812	727	3	recognitions	recognition	NOUN
taxlaw-2812	727	4	that	that	SCONJ
taxlaw-2812	727	5	(	(	PUNCT
taxlaw-2812	727	6	1	1	X
taxlaw-2812	727	7	)	)	PUNCT
taxlaw-2812	727	8	the	the	DET
taxlaw-2812	727	9	eitc	eitc	NOUN
taxlaw-2812	727	10	has	have	AUX
taxlaw-2812	727	11	largely	largely	ADV
taxlaw-2812	727	12	displaced	displace	VERB
taxlaw-2812	727	13	traditional	traditional	ADJ
taxlaw-2812	727	14	welfare	welfare	NOUN
taxlaw-2812	727	15	in	in	ADP
taxlaw-2812	727	16	american	american	ADJ
taxlaw-2812	727	17	anti	anti	ADJ
taxlaw-2812	727	18	-	-	ADJ
taxlaw-2812	727	19	poverty	poverty	ADJ
taxlaw-2812	727	20	policy	policy	NOUN
taxlaw-2812	727	21	;	;	PUNCT
taxlaw-2812	727	22	and	and	CCONJ
taxlaw-2812	727	23	(	(	PUNCT
taxlaw-2812	727	24	2	2	X
taxlaw-2812	727	25	)	)	PUNCT
taxlaw-2812	727	26	the	the	DET
taxlaw-2812	727	27	eitc	eitc	NOUN
taxlaw-2812	727	28	imposes	impose	VERB
taxlaw-2812	727	29	legal	legal	ADJ
taxlaw-2812	727	30	burdens	burden	NOUN
taxlaw-2812	727	31	arguably	arguably	ADV
taxlaw-2812	727	32	more	more	ADV
taxlaw-2812	727	33	daunting	daunting	ADJ
taxlaw-2812	727	34	than	than	ADP
taxlaw-2812	727	35	those	those	PRON
taxlaw-2812	727	36	associated	associate	VERB
taxlaw-2812	727	37	with	with	ADP
taxlaw-2812	727	38	traditional	traditional	ADJ
taxlaw-2812	727	39	welfare	welfare	NOUN
taxlaw-2812	727	40	,	,	PUNCT
taxlaw-2812	727	41	compel	compel	VERB
taxlaw-2812	727	42	a	a	DET
taxlaw-2812	727	43	renewed	renew	VERB
taxlaw-2812	727	44	focus	focus	NOUN
taxlaw-2812	727	45	on	on	ADP
taxlaw-2812	727	46	the	the	DET
taxlaw-2812	727	47	program	program	NOUN
taxlaw-2812	727	48	by	by	ADP
taxlaw-2812	727	49	congress	congress	PROPN
taxlaw-2812	727	50	and	and	CCONJ
taxlaw-2812	727	51	the	the	DET
taxlaw-2812	727	52	legal	legal	ADJ
taxlaw-2812	727	53	aid	aid	NOUN
taxlaw-2812	727	54	community	community	NOUN
taxlaw-2812	727	55	.	.	PUNCT
taxlaw-2812	728	1	a.	a.	PROPN
taxlaw-2812	728	2	limited	limit	VERB
taxlaw-2812	728	3	assistance	assistance	NOUN
taxlaw-2812	728	4	programs	program	NOUN
taxlaw-2812	728	5	and	and	CCONJ
taxlaw-2812	728	6	the	the	DET
taxlaw-2812	728	7	eitc	eitc	ADJ
taxlaw-2812	728	8	one	one	NUM
taxlaw-2812	728	9	innovative	innovative	ADJ
taxlaw-2812	728	10	solution	solution	NOUN
taxlaw-2812	728	11	for	for	ADP
taxlaw-2812	728	12	meeting	meet	VERB
taxlaw-2812	728	13	the	the	DET
taxlaw-2812	728	14	needs	need	NOUN
taxlaw-2812	728	15	of	of	ADP
taxlaw-2812	728	16	potential	potential	ADJ
taxlaw-2812	728	17	eitc	eitc	ADJ
taxlaw-2812	728	18	tax	tax	NOUN
taxlaw-2812	728	19	filers	filer	NOUN
taxlaw-2812	728	20	is	be	AUX
taxlaw-2812	728	21	the	the	DET
taxlaw-2812	728	22	adoption	adoption	NOUN
taxlaw-2812	728	23	of	of	ADP
taxlaw-2812	728	24	limited	limited	ADJ
taxlaw-2812	728	25	assistance	assistance	NOUN
taxlaw-2812	728	26	programs	program	NOUN
taxlaw-2812	728	27	.	.	PUNCT
taxlaw-2812	729	1	188	188	NUM
taxlaw-2812	729	2	limited	limited	ADJ
taxlaw-2812	729	3	assistance	assistance	NOUN
taxlaw-2812	729	4	programs	program	NOUN
taxlaw-2812	729	5	are	be	AUX
taxlaw-2812	729	6	efforts	effort	NOUN
taxlaw-2812	729	7	to	to	PART
taxlaw-2812	729	8	provide	provide	VERB
taxlaw-2812	729	9	self	self	NOUN
taxlaw-2812	729	10	-	-	PUNCT
taxlaw-2812	729	11	represented	represent	VERB
taxlaw-2812	729	12	litigants	litigant	NOUN
taxlaw-2812	729	13	with	with	ADP
taxlaw-2812	729	14	the	the	DET
taxlaw-2812	729	15	necessary	necessary	ADJ
taxlaw-2812	729	16	information	information	NOUN
taxlaw-2812	729	17	and	and	CCONJ
taxlaw-2812	729	18	resources	resource	NOUN
taxlaw-2812	729	19	to	to	PART
taxlaw-2812	729	20	be	be	AUX
taxlaw-2812	729	21	able	able	ADJ
taxlaw-2812	729	22	to	to	PART
taxlaw-2812	729	23	effectively	effectively	ADV
taxlaw-2812	729	24	resolve	resolve	VERB
taxlaw-2812	729	25	their	their	PRON
taxlaw-2812	729	26	legal	legal	ADJ
taxlaw-2812	729	27	disputes	dispute	NOUN
taxlaw-2812	729	28	without	without	ADP
taxlaw-2812	729	29	an	an	DET
taxlaw-2812	729	30	attorney	attorney	NOUN
taxlaw-2812	729	31	or	or	CCONJ
taxlaw-2812	729	32	other	other	ADJ
taxlaw-2812	729	33	trained	train	VERB
taxlaw-2812	729	34	professional	professional	NOUN
taxlaw-2812	729	35	.	.	PUNCT
taxlaw-2812	730	1	189	189	NUM
taxlaw-2812	730	2	examples	example	NOUN
taxlaw-2812	730	3	of	of	ADP
taxlaw-2812	730	4	limited	limited	ADJ
taxlaw-2812	730	5	assistance	assistance	NOUN
taxlaw-2812	730	6	programs	program	NOUN
taxlaw-2812	730	7	include	include	VERB
taxlaw-2812	730	8	offering	offer	VERB
taxlaw-2812	730	9	simplified	simplified	ADJ
taxlaw-2812	730	10	forms	form	NOUN
taxlaw-2812	730	11	,	,	PUNCT
taxlaw-2812	730	12	providing	provide	VERB
taxlaw-2812	730	13	pamphlets	pamphlet	NOUN
taxlaw-2812	730	14	in	in	ADP
taxlaw-2812	730	15	a	a	DET
taxlaw-2812	730	16	wide	wide	ADJ
taxlaw-2812	730	17	range	range	NOUN
taxlaw-2812	730	18	of	of	ADP
taxlaw-2812	730	19	languages	language	NOUN
taxlaw-2812	730	20	,	,	PUNCT
taxlaw-2812	730	21	establishing	establish	VERB
taxlaw-2812	730	22	hotlines	hotline	NOUN
taxlaw-2812	730	23	with	with	ADP
taxlaw-2812	730	24	legal	legal	ADJ
taxlaw-2812	730	25	information	information	NOUN
taxlaw-2812	730	26	,	,	PUNCT
taxlaw-2812	730	27	or	or	CCONJ
taxlaw-2812	730	28	even	even	ADV
taxlaw-2812	730	29	selling	sell	VERB
taxlaw-2812	730	30	“	"	PUNCT
taxlaw-2812	730	31	unbundled	unbundled	ADJ
taxlaw-2812	730	32	”	"	PUNCT
taxlaw-2812	730	33	legal	legal	ADJ
taxlaw-2812	730	34	services	service	NOUN
taxlaw-2812	730	35	.	.	PUNCT
taxlaw-2812	731	1	190	190	NUM
taxlaw-2812	731	2	these	these	DET
taxlaw-2812	731	3	programs	program	NOUN
taxlaw-2812	731	4	have	have	AUX
taxlaw-2812	731	5	been	be	AUX
taxlaw-2812	731	6	increasingly	increasingly	ADV
taxlaw-2812	731	7	used	use	VERB
taxlaw-2812	731	8	to	to	PART
taxlaw-2812	731	9	fill	fill	VERB
taxlaw-2812	731	10	a	a	DET
taxlaw-2812	731	11	wide	wide	ADJ
taxlaw-2812	731	12	range	range	NOUN
taxlaw-2812	731	13	of	of	ADP
taxlaw-2812	731	14	needs	need	NOUN
taxlaw-2812	731	15	across	across	ADP
taxlaw-2812	731	16	the	the	DET
taxlaw-2812	731	17	legal	legal	ADJ
taxlaw-2812	731	18	services	service	NOUN
taxlaw-2812	731	19	landscape	landscape	NOUN
taxlaw-2812	731	20	,	,	PUNCT
taxlaw-2812	731	21	and	and	CCONJ
taxlaw-2812	731	22	offer	offer	VERB
taxlaw-2812	731	23	several	several	ADJ
taxlaw-2812	731	24	potential	potential	ADJ
taxlaw-2812	731	25	benefits	benefit	NOUN
taxlaw-2812	731	26	over	over	ADP
taxlaw-2812	731	27	more	more	ADV
taxlaw-2812	731	28	laborintensive	laborintensive	ADJ
taxlaw-2812	731	29	options	option	NOUN
taxlaw-2812	731	30	.	.	PUNCT
taxlaw-2812	732	1	first	first	ADV
taxlaw-2812	732	2	,	,	PUNCT
taxlaw-2812	732	3	limited	limited	ADJ
taxlaw-2812	732	4	assistance	assistance	NOUN
taxlaw-2812	732	5	programs	program	NOUN
taxlaw-2812	732	6	free	free	ADJ
taxlaw-2812	732	7	up	up	ADP
taxlaw-2812	732	8	the	the	DET
taxlaw-2812	732	9	time	time	NOUN
taxlaw-2812	732	10	of	of	ADP
taxlaw-2812	732	11	legal	legal	ADJ
taxlaw-2812	732	12	aid	aid	NOUN
taxlaw-2812	732	13	lawyers	lawyer	NOUN
taxlaw-2812	732	14	and	and	CCONJ
taxlaw-2812	732	15	pro	pro	ADJ
taxlaw-2812	732	16	-	-	ADJ
taxlaw-2812	732	17	bono	bono	ADJ
taxlaw-2812	732	18	attorneys	attorney	NOUN
taxlaw-2812	732	19	to	to	PART
taxlaw-2812	732	20	work	work	VERB
taxlaw-2812	732	21	on	on	ADP
taxlaw-2812	732	22	cases	case	NOUN
taxlaw-2812	732	23	that	that	PRON
taxlaw-2812	732	24	require	require	VERB
taxlaw-2812	732	25	high	high	ADJ
taxlaw-2812	732	26	levels	level	NOUN
taxlaw-2812	732	27	of	of	ADP
taxlaw-2812	732	28	professional	professional	ADJ
taxlaw-2812	732	29	training	training	NOUN
taxlaw-2812	732	30	.	.	PUNCT
taxlaw-2812	733	1	191	191	NUM
taxlaw-2812	733	2	second	second	ADJ
taxlaw-2812	733	3	,	,	PUNCT
taxlaw-2812	733	4	limited	limited	ADJ
taxlaw-2812	733	5	assistance	assistance	NOUN
taxlaw-2812	733	6	programs	program	NOUN
taxlaw-2812	733	7	can	can	AUX
taxlaw-2812	733	8	have	have	VERB
taxlaw-2812	733	9	impressive	impressive	ADJ
taxlaw-2812	733	10	returns	return	NOUN
taxlaw-2812	733	11	to	to	PART
taxlaw-2812	733	12	scale	scale	VERB
taxlaw-2812	733	13	187	187	NUM
taxlaw-2812	733	14	see	see	NOUN
taxlaw-2812	733	15	staff	staff	NOUN
taxlaw-2812	733	16	reductions	reduction	NOUN
taxlaw-2812	733	17	hit	hit	VERB
taxlaw-2812	733	18	legal	legal	ADJ
taxlaw-2812	733	19	aid	aid	NOUN
taxlaw-2812	733	20	programs	program	NOUN
taxlaw-2812	733	21	,	,	PUNCT
taxlaw-2812	733	22	supra	supra	PROPN
taxlaw-2812	733	23	note	note	NOUN
taxlaw-2812	733	24	185	185	NUM
taxlaw-2812	733	25	.	.	PUNCT
taxlaw-2812	734	1	it	it	PRON
taxlaw-2812	734	2	should	should	AUX
taxlaw-2812	734	3	be	be	AUX
taxlaw-2812	734	4	noted	note	VERB
taxlaw-2812	734	5	that	that	SCONJ
taxlaw-2812	734	6	another	another	DET
taxlaw-2812	734	7	important	important	ADJ
taxlaw-2812	734	8	form	form	NOUN
taxlaw-2812	734	9	of	of	ADP
taxlaw-2812	734	10	funding	funding	NOUN
taxlaw-2812	734	11	for	for	ADP
taxlaw-2812	734	12	legal	legal	ADJ
taxlaw-2812	734	13	aid	aid	NOUN
taxlaw-2812	734	14	organizations	organization	NOUN
taxlaw-2812	734	15	,	,	PUNCT
taxlaw-2812	734	16	interest	interest	NOUN
taxlaw-2812	734	17	on	on	ADP
taxlaw-2812	734	18	lawyers	lawyer	NOUN
taxlaw-2812	734	19	’	’	PART
taxlaw-2812	734	20	trust	trust	NOUN
taxlaw-2812	734	21	accounts	account	NOUN
taxlaw-2812	734	22	,	,	PUNCT
taxlaw-2812	734	23	has	have	AUX
taxlaw-2812	734	24	also	also	ADV
taxlaw-2812	734	25	diminished	diminish	VERB
taxlaw-2812	734	26	in	in	ADP
taxlaw-2812	734	27	recent	recent	ADJ
taxlaw-2812	734	28	years	year	NOUN
taxlaw-2812	734	29	due	due	ADP
taxlaw-2812	734	30	to	to	ADP
taxlaw-2812	734	31	low	low	ADJ
taxlaw-2812	734	32	interest	interest	NOUN
taxlaw-2812	734	33	rates	rate	NOUN
taxlaw-2812	734	34	.	.	PUNCT
taxlaw-2812	735	1	see	see	VERB
taxlaw-2812	735	2	karen	karen	PROPN
taxlaw-2812	735	3	sloan	sloan	PROPN
taxlaw-2812	735	4	,	,	PUNCT
taxlaw-2812	735	5	perfect	perfect	ADJ
taxlaw-2812	735	6	storm	storm	NOUN
taxlaw-2812	735	7	hits	hit	VERB
taxlaw-2812	735	8	legal	legal	ADJ
taxlaw-2812	735	9	aid	aid	NOUN
taxlaw-2812	735	10	(	(	PUNCT
taxlaw-2812	735	11	jan	jan	PROPN
taxlaw-2812	735	12	.	.	PROPN
taxlaw-2812	735	13	3	3	NUM
taxlaw-2812	735	14	,	,	PUNCT
taxlaw-2812	735	15	2011	2011	NUM
taxlaw-2812	735	16	)	)	PUNCT
taxlaw-2812	735	17	,	,	PUNCT
taxlaw-2812	735	18	available	available	ADJ
taxlaw-2812	735	19	at	at	ADP
taxlaw-2812	735	20	http://www.law.com/jsp/nlj/pubarticlenlj.jsp?id=1202476843961&slreturn=1	http://www.law.com/jsp/nlj/pubarticlenlj.jsp?id=1202476843961&slreturn=1	PROPN
taxlaw-2812	735	21	.	.	PUNCT
taxlaw-2812	736	1	188	188	NUM
taxlaw-2812	736	2	jeanne	jeanne	PROPN
taxlaw-2812	736	3	charn	charn	PROPN
taxlaw-2812	736	4	,	,	PUNCT
taxlaw-2812	736	5	legal	legal	ADJ
taxlaw-2812	736	6	services	service	NOUN
taxlaw-2812	736	7	for	for	ADP
taxlaw-2812	736	8	all	all	PRON
taxlaw-2812	736	9	:	:	PUNCT
taxlaw-2812	736	10	is	be	AUX
taxlaw-2812	736	11	the	the	DET
taxlaw-2812	736	12	profession	profession	NOUN
taxlaw-2812	736	13	ready	ready	ADJ
taxlaw-2812	736	14	?	?	PUNCT
taxlaw-2812	736	15	,	,	PUNCT
taxlaw-2812	736	16	42	42	NUM
taxlaw-2812	736	17	loy	loy	PROPN
taxlaw-2812	736	18	.	.	PUNCT
taxlaw-2812	737	1	l.a	l.a	PROPN
taxlaw-2812	737	2	.	.	PROPN
taxlaw-2812	737	3	l.	l.	PROPN
taxlaw-2812	737	4	rev	rev	PROPN
taxlaw-2812	737	5	.	.	PROPN
taxlaw-2812	737	6	1021	1021	NUM
taxlaw-2812	737	7	,	,	PUNCT
taxlaw-2812	737	8	1040	1040	NUM
taxlaw-2812	737	9	(	(	PUNCT
taxlaw-2812	737	10	2009	2009	NUM
taxlaw-2812	737	11	)	)	PUNCT
taxlaw-2812	737	12	(	(	PUNCT
taxlaw-2812	737	13	using	use	VERB
taxlaw-2812	737	14	the	the	DET
taxlaw-2812	737	15	legal	legal	ADJ
taxlaw-2812	737	16	aid	aid	NOUN
taxlaw-2812	737	17	society	society	NOUN
taxlaw-2812	737	18	of	of	ADP
taxlaw-2812	737	19	orange	orange	PROPN
taxlaw-2812	737	20	country	country	PROPN
taxlaw-2812	737	21	i	i	PROPN
taxlaw-2812	737	22	-	-	PUNCT
taxlaw-2812	737	23	can	can	AUX
taxlaw-2812	737	24	!	!	PUNCT
taxlaw-2812	738	1	program	program	NOUN
taxlaw-2812	738	2	as	as	ADP
taxlaw-2812	738	3	an	an	DET
taxlaw-2812	738	4	example	example	NOUN
taxlaw-2812	738	5	of	of	ADP
taxlaw-2812	738	6	“	"	PUNCT
taxlaw-2812	738	7	one	one	NUM
taxlaw-2812	738	8	of	of	ADP
taxlaw-2812	738	9	the	the	DET
taxlaw-2812	738	10	most	most	ADV
taxlaw-2812	738	11	innovative	innovative	ADJ
taxlaw-2812	738	12	providers	provider	NOUN
taxlaw-2812	738	13	of	of	ADP
taxlaw-2812	738	14	legal	legal	ADJ
taxlaw-2812	738	15	services	service	NOUN
taxlaw-2812	738	16	in	in	ADP
taxlaw-2812	738	17	the	the	DET
taxlaw-2812	738	18	country	country	NOUN
taxlaw-2812	738	19	.	.	PUNCT
taxlaw-2812	738	20	”	"	PUNCT
taxlaw-2812	738	21	)	)	PUNCT
taxlaw-2812	738	22	.	.	PUNCT
taxlaw-2812	739	1	189	189	NUM
taxlaw-2812	739	2	see	see	NOUN
taxlaw-2812	739	3	,	,	PUNCT
taxlaw-2812	739	4	e.g.	e.g.	ADV
taxlaw-2812	739	5	,	,	PUNCT
taxlaw-2812	739	6	john	john	PROPN
taxlaw-2812	739	7	m.	m.	PROPN
taxlaw-2812	739	8	greacen	greacen	PROPN
taxlaw-2812	739	9	,	,	PUNCT
taxlaw-2812	739	10	framing	frame	VERB
taxlaw-2812	739	11	the	the	DET
taxlaw-2812	739	12	issue	issue	NOUN
taxlaw-2812	739	13	for	for	ADP
taxlaw-2812	739	14	the	the	DET
taxlaw-2812	739	15	summit	summit	NOUN
taxlaw-2812	739	16	on	on	ADP
taxlaw-2812	739	17	the	the	DET
taxlaw-2812	739	18	future	future	NOUN
taxlaw-2812	739	19	of	of	ADP
taxlaw-2812	739	20	self	self	NOUN
taxlaw-2812	739	21	-	-	PUNCT
taxlaw-2812	739	22	represented	represent	VERB
taxlaw-2812	739	23	litigation	litigation	NOUN
taxlaw-2812	739	24	,	,	PUNCT
taxlaw-2812	739	25	in	in	ADP
taxlaw-2812	739	26	summit	summit	NOUN
taxlaw-2812	739	27	on	on	ADP
taxlaw-2812	739	28	the	the	DET
taxlaw-2812	739	29	future	future	NOUN
taxlaw-2812	739	30	of	of	ADP
taxlaw-2812	739	31	self	self	NOUN
taxlaw-2812	739	32	-	-	PUNCT
taxlaw-2812	739	33	litigation	litigation	NOUN
taxlaw-2812	739	34	21	21	NUM
taxlaw-2812	739	35	(	(	PUNCT
taxlaw-2812	739	36	2005	2005	NUM
taxlaw-2812	739	37	)	)	PUNCT
taxlaw-2812	739	38	(	(	PUNCT
taxlaw-2812	739	39	discussing	discuss	VERB
taxlaw-2812	739	40	examples	example	NOUN
taxlaw-2812	739	41	of	of	ADP
taxlaw-2812	739	42	the	the	DET
taxlaw-2812	739	43	lsc	lsc	PROPN
taxlaw-2812	739	44	moving	move	VERB
taxlaw-2812	739	45	towards	towards	ADP
taxlaw-2812	739	46	facilitating	facilitate	VERB
taxlaw-2812	739	47	self	self	NOUN
taxlaw-2812	739	48	-	-	PUNCT
taxlaw-2812	739	49	representation	representation	NOUN
taxlaw-2812	739	50	)	)	PUNCT
taxlaw-2812	739	51	.	.	PUNCT
taxlaw-2812	740	1	190	190	NUM
taxlaw-2812	741	1	i	i	PRON
taxlaw-2812	741	2	d.	d.	PROPN
taxlaw-2812	741	3	191	191	NUM
taxlaw-2812	741	4	see	see	VERB
taxlaw-2812	741	5	charn	charn	NOUN
taxlaw-2812	741	6	,	,	PUNCT
taxlaw-2812	741	7	supra	supra	PROPN
taxlaw-2812	741	8	note	note	PROPN
taxlaw-2812	741	9	188	188	NUM
taxlaw-2812	741	10	,	,	PUNCT
taxlaw-2812	741	11	at	at	ADP
taxlaw-2812	741	12	1058	1058	NUM
taxlaw-2812	741	13	(	(	PUNCT
taxlaw-2812	741	14	“	"	PUNCT
taxlaw-2812	741	15	like	like	ADP
taxlaw-2812	741	16	the	the	DET
taxlaw-2812	741	17	solo	solo	NOUN
taxlaw-2812	741	18	and	and	CCONJ
taxlaw-2812	741	19	small	small	ADJ
taxlaw-2812	741	20	-	-	PUNCT
taxlaw-2812	741	21	firm	firm	NOUN
taxlaw-2812	741	22	bar	bar	NOUN
taxlaw-2812	741	23	,	,	PUNCT
taxlaw-2812	741	24	salaried	salary	VERB
taxlaw-2812	741	25	legal	legal	ADJ
taxlaw-2812	741	26	aid	aid	NOUN
taxlaw-2812	741	27	lawyers	lawyer	NOUN
taxlaw-2812	741	28	should	should	AUX
taxlaw-2812	741	29	focus	focus	VERB
taxlaw-2812	741	30	on	on	ADP
taxlaw-2812	741	31	matters	matter	NOUN
taxlaw-2812	741	32	that	that	PRON
taxlaw-2812	741	33	require	require	VERB
taxlaw-2812	741	34	their	their	PRON
taxlaw-2812	741	35	extensive	extensive	ADJ
taxlaw-2812	741	36	professional	professional	ADJ
taxlaw-2812	741	37	training	training	NOUN
taxlaw-2812	741	38	and	and	CCONJ
taxlaw-2812	741	39	expertise	expertise	NOUN
taxlaw-2812	741	40	,	,	PUNCT
taxlaw-2812	741	41	and	and	CCONJ
taxlaw-2812	741	42	leave	leave	VERB
taxlaw-2812	741	43	to	to	PART
taxlaw-2812	741	44	lay	lay	VERB
taxlaw-2812	741	45	2012	2012	NUM
taxlaw-2812	741	46	]	]	PUNCT
taxlaw-2812	741	47	the	the	DET
taxlaw-2812	741	48	eitc	eitc	ADJ
taxlaw-2812	741	49	,	,	PUNCT
taxlaw-2812	741	50	low	low	ADJ
taxlaw-2812	741	51	-	-	PUNCT
taxlaw-2812	741	52	income	income	NOUN
taxlaw-2812	741	53	workers	worker	NOUN
taxlaw-2812	741	54	,	,	PUNCT
taxlaw-2812	741	55	&	&	CCONJ
taxlaw-2812	741	56	the	the	DET
taxlaw-2812	741	57	legal	legal	ADJ
taxlaw-2812	741	58	aid	aid	NOUN
taxlaw-2812	741	59	community	community	NOUN
taxlaw-2812	741	60	205	205	NUM
taxlaw-2812	741	61	because	because	SCONJ
taxlaw-2812	741	62	the	the	DET
taxlaw-2812	741	63	variable	variable	ADJ
taxlaw-2812	741	64	costs	cost	NOUN
taxlaw-2812	741	65	are	be	AUX
taxlaw-2812	741	66	low	low	ADJ
taxlaw-2812	741	67	relative	relative	ADJ
taxlaw-2812	741	68	to	to	ADP
taxlaw-2812	741	69	the	the	DET
taxlaw-2812	741	70	fixed	fix	VERB
taxlaw-2812	741	71	costs	cost	NOUN
taxlaw-2812	741	72	of	of	ADP
taxlaw-2812	741	73	initially	initially	ADV
taxlaw-2812	741	74	starting	start	VERB
taxlaw-2812	741	75	the	the	DET
taxlaw-2812	741	76	programs	program	NOUN
taxlaw-2812	741	77	.	.	PUNCT
taxlaw-2812	742	1	192	192	NUM
taxlaw-2812	742	2	third	third	ADJ
taxlaw-2812	742	3	,	,	PUNCT
taxlaw-2812	742	4	the	the	DET
taxlaw-2812	742	5	programs	program	NOUN
taxlaw-2812	742	6	may	may	AUX
taxlaw-2812	742	7	gain	gain	VERB
taxlaw-2812	742	8	political	political	ADJ
taxlaw-2812	742	9	support	support	NOUN
taxlaw-2812	742	10	more	more	ADV
taxlaw-2812	742	11	easily	easily	ADV
taxlaw-2812	742	12	due	due	ADJ
taxlaw-2812	742	13	to	to	ADP
taxlaw-2812	742	14	their	their	PRON
taxlaw-2812	742	15	emphasis	emphasis	NOUN
taxlaw-2812	742	16	on	on	ADP
taxlaw-2812	742	17	individualism	individualism	NOUN
taxlaw-2812	742	18	.	.	PUNCT
taxlaw-2812	743	1	fourth	fourth	ADJ
taxlaw-2812	743	2	,	,	PUNCT
taxlaw-2812	743	3	commentators	commentator	NOUN
taxlaw-2812	743	4	hypothesize	hypothesize	VERB
taxlaw-2812	743	5	that	that	SCONJ
taxlaw-2812	743	6	,	,	PUNCT
taxlaw-2812	743	7	by	by	ADP
taxlaw-2812	743	8	playing	play	VERB
taxlaw-2812	743	9	a	a	DET
taxlaw-2812	743	10	larger	large	ADJ
taxlaw-2812	743	11	role	role	NOUN
taxlaw-2812	743	12	in	in	ADP
taxlaw-2812	743	13	making	make	VERB
taxlaw-2812	743	14	their	their	PRON
taxlaw-2812	743	15	own	own	ADJ
taxlaw-2812	743	16	case	case	NOUN
taxlaw-2812	743	17	,	,	PUNCT
taxlaw-2812	743	18	clients	client	NOUN
taxlaw-2812	743	19	learn	learn	VERB
taxlaw-2812	743	20	lessons	lesson	NOUN
taxlaw-2812	743	21	that	that	SCONJ
taxlaw-2812	743	22	they	they	PRON
taxlaw-2812	743	23	are	be	AUX
taxlaw-2812	743	24	able	able	ADJ
taxlaw-2812	743	25	to	to	PART
taxlaw-2812	743	26	use	use	VERB
taxlaw-2812	743	27	in	in	ADP
taxlaw-2812	743	28	the	the	DET
taxlaw-2812	743	29	future	future	NOUN
taxlaw-2812	743	30	both	both	PRON
taxlaw-2812	743	31	to	to	PART
taxlaw-2812	743	32	avoid	avoid	VERB
taxlaw-2812	743	33	conflicts	conflict	NOUN
taxlaw-2812	743	34	and	and	CCONJ
taxlaw-2812	743	35	to	to	PART
taxlaw-2812	743	36	help	help	VERB
taxlaw-2812	743	37	resolve	resolve	VERB
taxlaw-2812	743	38	them	they	PRON
taxlaw-2812	743	39	with	with	ADP
taxlaw-2812	743	40	less	less	ADJ
taxlaw-2812	743	41	assistance	assistance	NOUN
taxlaw-2812	743	42	.	.	PUNCT
taxlaw-2812	744	1	193	193	NUM
taxlaw-2812	744	2	as	as	ADP
taxlaw-2812	744	3	a	a	DET
taxlaw-2812	744	4	result	result	NOUN
taxlaw-2812	744	5	of	of	ADP
taxlaw-2812	744	6	these	these	DET
taxlaw-2812	744	7	benefits	benefit	NOUN
taxlaw-2812	745	1	,	,	PUNCT
taxlaw-2812	745	2	lsc	lsc	PROPN
taxlaw-2812	745	3	data	data	PROPN
taxlaw-2812	745	4	currently	currently	ADV
taxlaw-2812	745	5	suggest	suggest	VERB
taxlaw-2812	745	6	that	that	SCONJ
taxlaw-2812	745	7	three	three	NUM
taxlaw-2812	745	8	-	-	PUNCT
taxlaw-2812	745	9	fourths	fourth	NOUN
taxlaw-2812	745	10	of	of	ADP
taxlaw-2812	745	11	all	all	DET
taxlaw-2812	745	12	completed	complete	VERB
taxlaw-2812	745	13	legal	legal	ADJ
taxlaw-2812	745	14	aid	aid	NOUN
taxlaw-2812	745	15	matters	matter	NOUN
taxlaw-2812	745	16	involve	involve	VERB
taxlaw-2812	745	17	“	"	PUNCT
taxlaw-2812	745	18	advice	advice	NOUN
taxlaw-2812	745	19	,	,	PUNCT
taxlaw-2812	745	20	referral	referral	NOUN
taxlaw-2812	745	21	,	,	PUNCT
taxlaw-2812	745	22	or	or	CCONJ
taxlaw-2812	745	23	limited	limited	ADJ
taxlaw-2812	745	24	assistance	assistance	NOUN
taxlaw-2812	745	25	.	.	PUNCT
taxlaw-2812	745	26	”	"	PUNCT
taxlaw-2812	746	1	194	194	NUM
taxlaw-2812	746	2	although	although	SCONJ
taxlaw-2812	746	3	the	the	DET
taxlaw-2812	746	4	eitc	eitc	NOUN
taxlaw-2812	746	5	’s	’s	PART
taxlaw-2812	746	6	complexities	complexity	NOUN
taxlaw-2812	746	7	often	often	ADV
taxlaw-2812	746	8	create	create	VERB
taxlaw-2812	746	9	a	a	DET
taxlaw-2812	746	10	need	need	NOUN
taxlaw-2812	746	11	for	for	ADP
taxlaw-2812	746	12	representation	representation	NOUN
taxlaw-2812	746	13	and	and	CCONJ
taxlaw-2812	746	14	assistance	assistance	NOUN
taxlaw-2812	746	15	,	,	PUNCT
taxlaw-2812	746	16	limited	limited	ADJ
taxlaw-2812	746	17	assistance	assistance	NOUN
taxlaw-2812	746	18	programs	program	NOUN
taxlaw-2812	746	19	can	can	AUX
taxlaw-2812	746	20	still	still	ADV
taxlaw-2812	746	21	play	play	VERB
taxlaw-2812	746	22	a	a	DET
taxlaw-2812	746	23	pivotal	pivotal	ADJ
taxlaw-2812	746	24	role	role	NOUN
taxlaw-2812	746	25	in	in	ADP
taxlaw-2812	746	26	ameliorating	ameliorate	VERB
taxlaw-2812	746	27	the	the	DET
taxlaw-2812	746	28	eitc	eitc	NOUN
taxlaw-2812	746	29	’s	’s	PART
taxlaw-2812	746	30	administrative	administrative	ADJ
taxlaw-2812	746	31	shortcomings	shortcoming	NOUN
taxlaw-2812	746	32	.	.	PUNCT
taxlaw-2812	747	1	one	one	NUM
taxlaw-2812	747	2	of	of	ADP
taxlaw-2812	747	3	the	the	DET
taxlaw-2812	747	4	most	most	ADV
taxlaw-2812	747	5	prominent	prominent	ADJ
taxlaw-2812	747	6	examples	example	NOUN
taxlaw-2812	747	7	of	of	ADP
taxlaw-2812	747	8	a	a	DET
taxlaw-2812	747	9	limited	limited	ADJ
taxlaw-2812	747	10	assistance	assistance	NOUN
taxlaw-2812	747	11	program	program	NOUN
taxlaw-2812	747	12	designed	design	VERB
taxlaw-2812	747	13	to	to	PART
taxlaw-2812	747	14	help	help	VERB
taxlaw-2812	747	15	eitc	eitc	PROPN
taxlaw-2812	747	16	claimants	claimant	NOUN
taxlaw-2812	747	17	is	be	AUX
taxlaw-2812	747	18	the	the	DET
taxlaw-2812	747	19	legal	legal	ADJ
taxlaw-2812	747	20	aid	aid	NOUN
taxlaw-2812	747	21	society	society	NOUN
taxlaw-2812	747	22	of	of	ADP
taxlaw-2812	747	23	orange	orange	PROPN
taxlaw-2812	747	24	county	county	PROPN
taxlaw-2812	747	25	’s	’s	PART
taxlaw-2812	747	26	(	(	PUNCT
taxlaw-2812	747	27	“	"	PUNCT
taxlaw-2812	747	28	lasoc	lasoc	NOUN
taxlaw-2812	747	29	”	"	PUNCT
taxlaw-2812	747	30	)	)	PUNCT
taxlaw-2812	747	31	development	development	NOUN
taxlaw-2812	747	32	of	of	ADP
taxlaw-2812	747	33	its	its	PRON
taxlaw-2812	747	34	“	"	PUNCT
taxlaw-2812	747	35	eic	eic	PROPN
taxlaw-2812	747	36	partner	partner	NOUN
taxlaw-2812	747	37	”	"	PUNCT
taxlaw-2812	747	38	website	website	NOUN
taxlaw-2812	747	39	(	(	PUNCT
taxlaw-2812	747	40	www.eicpartner.com	www.eicpartner.com	NOUN
taxlaw-2812	747	41	)	)	PUNCT
taxlaw-2812	747	42	.	.	PUNCT
taxlaw-2812	748	1	195	195	NUM
taxlaw-2812	748	2	the	the	DET
taxlaw-2812	748	3	eic	eic	PROPN
taxlaw-2812	748	4	partner	partner	NOUN
taxlaw-2812	748	5	website	website	NOUN
taxlaw-2812	748	6	promotes	promote	VERB
taxlaw-2812	748	7	the	the	DET
taxlaw-2812	748	8	use	use	NOUN
taxlaw-2812	748	9	of	of	ADP
taxlaw-2812	748	10	free	free	ADJ
taxlaw-2812	748	11	internet	internet	NOUN
taxlaw-2812	748	12	filing	filing	NOUN
taxlaw-2812	748	13	software	software	NOUN
taxlaw-2812	748	14	that	that	PRON
taxlaw-2812	748	15	helps	help	VERB
taxlaw-2812	748	16	potential	potential	ADJ
taxlaw-2812	748	17	claimants	claimant	NOUN
taxlaw-2812	748	18	file	file	VERB
taxlaw-2812	748	19	for	for	ADP
taxlaw-2812	748	20	the	the	DET
taxlaw-2812	748	21	eitc	eitc	NOUN
taxlaw-2812	748	22	.	.	PUNCT
taxlaw-2812	749	1	in	in	ADP
taxlaw-2812	749	2	the	the	DET
taxlaw-2812	749	3	2007	2007	NUM
taxlaw-2812	749	4	tax	tax	NOUN
taxlaw-2812	749	5	year	year	NOUN
taxlaw-2812	749	6	,	,	PUNCT
taxlaw-2812	749	7	this	this	DET
taxlaw-2812	749	8	service	service	NOUN
taxlaw-2812	749	9	helped	help	VERB
taxlaw-2812	749	10	over	over	ADP
taxlaw-2812	749	11	25,000	25,000	NUM
taxlaw-2812	749	12	individual	individual	ADJ
taxlaw-2812	749	13	tax	tax	NOUN
taxlaw-2812	749	14	filers	filer	NOUN
taxlaw-2812	749	15	,	,	PUNCT
taxlaw-2812	749	16	and	and	CCONJ
taxlaw-2812	749	17	resulted	result	VERB
taxlaw-2812	749	18	in	in	ADP
taxlaw-2812	749	19	nearly	nearly	ADV
taxlaw-2812	749	20	$	$	SYM
taxlaw-2812	749	21	12	12	NUM
taxlaw-2812	749	22	million	million	NUM
taxlaw-2812	749	23	in	in	ADP
taxlaw-2812	749	24	eitc	eitc	ADJ
taxlaw-2812	749	25	benefits	benefit	NOUN
taxlaw-2812	749	26	being	be	AUX
taxlaw-2812	749	27	paid	pay	VERB
taxlaw-2812	749	28	out	out	ADP
taxlaw-2812	749	29	.	.	PUNCT
taxlaw-2812	750	1	196	196	NUM
taxlaw-2812	750	2	these	these	DET
taxlaw-2812	750	3	usage	usage	NOUN
taxlaw-2812	750	4	rates	rate	NOUN
taxlaw-2812	750	5	continue	continue	VERB
taxlaw-2812	750	6	to	to	PART
taxlaw-2812	750	7	improve	improve	VERB
taxlaw-2812	750	8	,	,	PUNCT
taxlaw-2812	750	9	and	and	CCONJ
taxlaw-2812	750	10	as	as	ADP
taxlaw-2812	750	11	a	a	DET
taxlaw-2812	750	12	result	result	NOUN
taxlaw-2812	750	13	,	,	PUNCT
taxlaw-2812	750	14	the	the	DET
taxlaw-2812	750	15	lsc	lsc	PROPN
taxlaw-2812	750	16	recently	recently	ADV
taxlaw-2812	750	17	reported	report	VERB
taxlaw-2812	750	18	that	that	SCONJ
taxlaw-2812	750	19	tax	tax	NOUN
taxlaw-2812	750	20	filers	filer	NOUN
taxlaw-2812	750	21	from	from	ADP
taxlaw-2812	750	22	49	49	NUM
taxlaw-2812	750	23	states	state	NOUN
taxlaw-2812	750	24	used	use	VERB
taxlaw-2812	750	25	the	the	DET
taxlaw-2812	750	26	i	i	NOUN
taxlaw-2812	750	27	-	-	PUNCT
taxlaw-2812	750	28	can	can	AUX
taxlaw-2812	750	29	!	!	PUNCT
taxlaw-2812	751	1	software	software	VERB
taxlaw-2812	751	2	and	and	CCONJ
taxlaw-2812	751	3	were	be	AUX
taxlaw-2812	751	4	able	able	ADJ
taxlaw-2812	751	5	to	to	PART
taxlaw-2812	751	6	claim	claim	VERB
taxlaw-2812	751	7	$	$	SYM
taxlaw-2812	751	8	110	110	NUM
taxlaw-2812	751	9	million	million	NUM
taxlaw-2812	751	10	in	in	ADP
taxlaw-2812	751	11	total	total	ADJ
taxlaw-2812	751	12	refunds	refund	NOUN
taxlaw-2812	751	13	.	.	PUNCT
taxlaw-2812	752	1	197	197	NUM
taxlaw-2812	752	2	this	this	DET
taxlaw-2812	752	3	website	website	NOUN
taxlaw-2812	752	4	and	and	CCONJ
taxlaw-2812	752	5	its	its	PRON
taxlaw-2812	752	6	associated	associated	ADJ
taxlaw-2812	752	7	organization	organization	NOUN
taxlaw-2812	752	8	serve	serve	VERB
taxlaw-2812	752	9	three	three	NUM
taxlaw-2812	752	10	key	key	ADJ
taxlaw-2812	752	11	functions	function	NOUN
taxlaw-2812	752	12	.	.	PUNCT
taxlaw-2812	753	1	first	first	ADV
taxlaw-2812	753	2	,	,	PUNCT
taxlaw-2812	753	3	the	the	DET
taxlaw-2812	753	4	eic	eic	PROPN
taxlaw-2812	753	5	partner	partner	NOUN
taxlaw-2812	753	6	website	website	NOUN
taxlaw-2812	753	7	provides	provide	VERB
taxlaw-2812	753	8	information	information	NOUN
taxlaw-2812	753	9	for	for	ADP
taxlaw-2812	753	10	potential	potential	ADJ
taxlaw-2812	753	11	eitc	eitc	NOUN
taxlaw-2812	753	12	filers	filer	NOUN
taxlaw-2812	753	13	on	on	ADP
taxlaw-2812	753	14	how	how	SCONJ
taxlaw-2812	753	15	to	to	PART
taxlaw-2812	753	16	use	use	VERB
taxlaw-2812	753	17	i	i	PRON
taxlaw-2812	753	18	-	-	PUNCT
taxlaw-2812	753	19	can	can	AUX
taxlaw-2812	753	20	!	!	PUNCT
taxlaw-2812	753	21	.	.	PUNCT
taxlaw-2812	754	1	this	this	DET
taxlaw-2812	754	2	software	software	NOUN
taxlaw-2812	754	3	provides	provide	VERB
taxlaw-2812	754	4	online	online	ADJ
taxlaw-2812	754	5	forms	form	NOUN
taxlaw-2812	754	6	and	and	CCONJ
taxlaw-2812	754	7	information	information	NOUN
taxlaw-2812	754	8	that	that	PRON
taxlaw-2812	754	9	allow	allow	VERB
taxlaw-2812	754	10	users	user	NOUN
taxlaw-2812	754	11	from	from	ADP
taxlaw-2812	754	12	anywhere	anywhere	ADV
taxlaw-2812	754	13	in	in	ADP
taxlaw-2812	754	14	the	the	DET
taxlaw-2812	754	15	country	country	NOUN
taxlaw-2812	754	16	to	to	PART
taxlaw-2812	754	17	file	file	VERB
taxlaw-2812	754	18	for	for	ADP
taxlaw-2812	754	19	the	the	DET
taxlaw-2812	754	20	eitc	eitc	NOUN
taxlaw-2812	754	21	while	while	SCONJ
taxlaw-2812	754	22	completing	complete	VERB
taxlaw-2812	754	23	their	their	PRON
taxlaw-2812	754	24	federal	federal	ADJ
taxlaw-2812	754	25	tax	tax	NOUN
taxlaw-2812	754	26	returns	return	NOUN
taxlaw-2812	754	27	.	.	PUNCT
taxlaw-2812	755	1	198	198	NUM
taxlaw-2812	755	2	since	since	SCONJ
taxlaw-2812	755	3	the	the	DET
taxlaw-2812	755	4	software	software	NOUN
taxlaw-2812	755	5	is	be	AUX
taxlaw-2812	755	6	free	free	ADJ
taxlaw-2812	755	7	and	and	CCONJ
taxlaw-2812	755	8	contains	contain	VERB
taxlaw-2812	755	9	detailed	detailed	ADJ
taxlaw-2812	755	10	information	information	NOUN
taxlaw-2812	755	11	on	on	ADP
taxlaw-2812	755	12	common	common	ADJ
taxlaw-2812	755	13	problems	problem	NOUN
taxlaw-2812	755	14	confronting	confront	VERB
taxlaw-2812	755	15	low	low	ADJ
taxlaw-2812	755	16	-	-	PUNCT
taxlaw-2812	755	17	income	income	NOUN
taxlaw-2812	755	18	taxpayers	taxpayer	NOUN
taxlaw-2812	755	19	,	,	PUNCT
taxlaw-2812	755	20	it	it	PRON
taxlaw-2812	755	21	is	be	AUX
taxlaw-2812	755	22	,	,	PUNCT
taxlaw-2812	755	23	for	for	ADP
taxlaw-2812	755	24	many	many	ADJ
taxlaw-2812	755	25	eitc	eitc	ADJ
taxlaw-2812	755	26	claimants	claimant	NOUN
taxlaw-2812	755	27	,	,	PUNCT
taxlaw-2812	755	28	a	a	DET
taxlaw-2812	755	29	preferable	preferable	ADJ
taxlaw-2812	755	30	alternative	alternative	NOUN
taxlaw-2812	755	31	to	to	ADP
taxlaw-2812	755	32	fee	fee	NOUN
taxlaw-2812	755	33	-	-	PUNCT
taxlaw-2812	755	34	based	base	VERB
taxlaw-2812	755	35	preparation	preparation	NOUN
taxlaw-2812	755	36	software	software	NOUN
taxlaw-2812	755	37	or	or	CCONJ
taxlaw-2812	755	38	professional	professional	ADJ
taxlaw-2812	755	39	help	help	NOUN
taxlaw-2812	755	40	.	.	PUNCT
taxlaw-2812	756	1	although	although	SCONJ
taxlaw-2812	756	2	the	the	DET
taxlaw-2812	756	3	i	i	NOUN
taxlaw-2812	756	4	-	-	PUNCT
taxlaw-2812	756	5	can	can	AUX
taxlaw-2812	756	6	!	!	PUNCT
taxlaw-2812	756	7	software	software	NOUN
taxlaw-2812	756	8	was	be	AUX
taxlaw-2812	756	9	once	once	ADV
taxlaw-2812	756	10	only	only	ADV
taxlaw-2812	756	11	available	available	ADJ
taxlaw-2812	756	12	without	without	ADP
taxlaw-2812	756	13	charge	charge	NOUN
taxlaw-2812	756	14	to	to	ADP
taxlaw-2812	756	15	eitc	eitc	NOUN
taxlaw-2812	756	16	-	-	PUNCT
taxlaw-2812	756	17	eligible	eligible	ADJ
taxlaw-2812	756	18	individuals	individual	NOUN
taxlaw-2812	756	19	,	,	PUNCT
taxlaw-2812	756	20	it	it	PRON
taxlaw-2812	756	21	is	be	AUX
taxlaw-2812	756	22	now	now	ADV
taxlaw-2812	756	23	available	available	ADJ
taxlaw-2812	756	24	to	to	ADP
taxlaw-2812	756	25	any	any	DET
taxlaw-2812	756	26	tax	tax	NOUN
taxlaw-2812	756	27	filer	filer	NOUN
taxlaw-2812	756	28	,	,	PUNCT
taxlaw-2812	756	29	unless	unless	SCONJ
taxlaw-2812	756	30	the	the	DET
taxlaw-2812	756	31	filer	filer	NOUN
taxlaw-2812	756	32	also	also	ADV
taxlaw-2812	756	33	owns	own	VERB
taxlaw-2812	756	34	a	a	DET
taxlaw-2812	756	35	small	small	ADJ
taxlaw-2812	756	36	business	business	NOUN
taxlaw-2812	756	37	or	or	CCONJ
taxlaw-2812	756	38	is	be	AUX
taxlaw-2812	756	39	subject	subject	ADJ
taxlaw-2812	756	40	to	to	ADP
taxlaw-2812	756	41	a	a	DET
taxlaw-2812	756	42	few	few	ADJ
taxlaw-2812	756	43	minor	minor	ADJ
taxlaw-2812	756	44	exceptions	exception	NOUN
taxlaw-2812	756	45	.	.	PUNCT
taxlaw-2812	757	1	199	199	NUM
taxlaw-2812	757	2	the	the	DET
taxlaw-2812	757	3	software	software	NOUN
taxlaw-2812	757	4	is	be	AUX
taxlaw-2812	757	5	also	also	ADV
taxlaw-2812	757	6	able	able	ADJ
taxlaw-2812	757	7	to	to	PART
taxlaw-2812	757	8	e	e	VERB
taxlaw-2812	757	9	-	-	NOUN
taxlaw-2812	757	10	file	file	VERB
taxlaw-2812	757	11	state	state	NOUN
taxlaw-2812	757	12	tax	tax	NOUN
taxlaw-2812	757	13	returns	return	NOUN
taxlaw-2812	757	14	for	for	ADP
taxlaw-2812	757	15	residents	resident	NOUN
taxlaw-2812	757	16	of	of	ADP
taxlaw-2812	757	17	advocates	advocate	NOUN
taxlaw-2812	757	18	,	,	PUNCT
taxlaw-2812	757	19	and	and	CCONJ
taxlaw-2812	757	20	self	self	NOUN
taxlaw-2812	757	21	-	-	PUNCT
taxlaw-2812	757	22	help	help	NOUN
taxlaw-2812	757	23	and	and	CCONJ
taxlaw-2812	757	24	limited	limited	ADJ
taxlaw-2812	757	25	-	-	PUNCT
taxlaw-2812	757	26	assistance	assistance	NOUN
taxlaw-2812	757	27	centers	center	NOUN
taxlaw-2812	757	28	all	all	DET
taxlaw-2812	757	29	matters	matter	NOUN
taxlaw-2812	757	30	that	that	SCONJ
taxlaw-2812	757	31	these	these	DET
taxlaw-2812	757	32	service	service	NOUN
taxlaw-2812	757	33	resources	resource	NOUN
taxlaw-2812	757	34	can	can	AUX
taxlaw-2812	757	35	handle	handle	VERB
taxlaw-2812	757	36	appropriately	appropriately	ADV
taxlaw-2812	757	37	.	.	PUNCT
taxlaw-2812	757	38	”	"	PUNCT
taxlaw-2812	757	39	)	)	PUNCT
taxlaw-2812	757	40	.	.	PUNCT
taxlaw-2812	758	1	192	192	NUM
taxlaw-2812	758	2	see	see	VERB
taxlaw-2812	758	3	richard	richard	PROPN
taxlaw-2812	758	4	zorza	zorza	PROPN
taxlaw-2812	758	5	,	,	PUNCT
taxlaw-2812	758	6	the	the	DET
taxlaw-2812	758	7	future	future	NOUN
taxlaw-2812	758	8	of	of	ADP
taxlaw-2812	758	9	self	self	NOUN
taxlaw-2812	758	10	-	-	PUNCT
taxlaw-2812	758	11	represented	represent	VERB
taxlaw-2812	758	12	litigation	litigation	NOUN
taxlaw-2812	758	13	:	:	PUNCT
taxlaw-2812	758	14	report	report	NOUN
taxlaw-2812	758	15	from	from	ADP
taxlaw-2812	758	16	the	the	DET
taxlaw-2812	758	17	march	march	PROPN
taxlaw-2812	758	18	2005	2005	NUM
taxlaw-2812	758	19	summit	summit	NOUN
taxlaw-2812	758	20	,	,	PUNCT
taxlaw-2812	758	21	national	national	ADJ
taxlaw-2812	758	22	center	center	NOUN
taxlaw-2812	758	23	for	for	ADP
taxlaw-2812	758	24	state	state	NOUN
taxlaw-2812	758	25	courts	court	NOUN
taxlaw-2812	758	26	5	5	NUM
taxlaw-2812	758	27	(	(	PUNCT
taxlaw-2812	758	28	2005	2005	NUM
taxlaw-2812	758	29	)	)	PUNCT
taxlaw-2812	758	30	,	,	PUNCT
taxlaw-2812	758	31	available	available	ADJ
taxlaw-2812	758	32	at	at	ADP
taxlaw-2812	758	33	http://lawworks1.com/publicfiles/pdf's/futureofprose.pdf	http://lawworks1.com/publicfiles/pdf's/futureofprose.pdf	PROPN
taxlaw-2812	758	34	.	.	PUNCT
taxlaw-2812	759	1	193	193	NUM
taxlaw-2812	759	2	see	see	VERB
taxlaw-2812	759	3	michael	michael	PROPN
taxlaw-2812	759	4	milleman	milleman	PROPN
taxlaw-2812	759	5	et	et	PROPN
taxlaw-2812	759	6	al	al	PROPN
taxlaw-2812	759	7	.	.	PROPN
taxlaw-2812	759	8	,	,	PUNCT
taxlaw-2812	759	9	rethinking	rethink	VERB
taxlaw-2812	759	10	the	the	DET
taxlaw-2812	759	11	full	full	ADJ
taxlaw-2812	759	12	service	service	NOUN
taxlaw-2812	759	13	legal	legal	ADJ
taxlaw-2812	759	14	representation	representation	NOUN
taxlaw-2812	759	15	mode	mode	NOUN
taxlaw-2812	759	16	:	:	PUNCT
taxlaw-2812	759	17	a	a	DET
taxlaw-2812	759	18	maryland	maryland	NOUN
taxlaw-2812	759	19	experiment	experiment	NOUN
taxlaw-2812	759	20	,	,	PUNCT
taxlaw-2812	759	21	30	30	NUM
taxlaw-2812	759	22	clearinghouse	clearinghouse	NOUN
taxlaw-2812	759	23	rev	rev	NOUN
taxlaw-2812	759	24	.	.	PROPN
taxlaw-2812	759	25	1178	1178	NUM
taxlaw-2812	759	26	,	,	PUNCT
taxlaw-2812	759	27	1179	1179	NUM
taxlaw-2812	759	28	(	(	PUNCT
taxlaw-2812	759	29	1997	1997	NUM
taxlaw-2812	759	30	)	)	PUNCT
taxlaw-2812	759	31	(	(	PUNCT
taxlaw-2812	759	32	“	"	PUNCT
taxlaw-2812	759	33	by	by	ADP
taxlaw-2812	759	34	playing	play	VERB
taxlaw-2812	759	35	a	a	DET
taxlaw-2812	759	36	larger	large	ADJ
taxlaw-2812	759	37	role	role	NOUN
taxlaw-2812	759	38	in	in	ADP
taxlaw-2812	759	39	resolving	resolve	VERB
taxlaw-2812	759	40	the	the	DET
taxlaw-2812	759	41	problem	problem	NOUN
taxlaw-2812	759	42	,	,	PUNCT
taxlaw-2812	759	43	the	the	DET
taxlaw-2812	759	44	client	client	NOUN
taxlaw-2812	759	45	also	also	ADV
taxlaw-2812	759	46	may	may	AUX
taxlaw-2812	759	47	fully	fully	ADV
taxlaw-2812	759	48	exercise	exercise	VERB
taxlaw-2812	759	49	her	she	PRON
taxlaw-2812	759	50	right	right	NOUN
taxlaw-2812	759	51	to	to	PART
taxlaw-2812	759	52	make	make	VERB
taxlaw-2812	759	53	basic	basic	ADJ
taxlaw-2812	759	54	case	case	NOUN
taxlaw-2812	759	55	judgments	judgment	NOUN
taxlaw-2812	759	56	and	and	CCONJ
taxlaw-2812	759	57	learn	learn	VERB
taxlaw-2812	759	58	to	to	PART
taxlaw-2812	759	59	avoid	avoid	VERB
taxlaw-2812	759	60	future	future	ADJ
taxlaw-2812	759	61	legal	legal	ADJ
taxlaw-2812	759	62	problems	problem	NOUN
taxlaw-2812	759	63	.	.	PUNCT
taxlaw-2812	759	64	”	"	PUNCT
taxlaw-2812	759	65	)	)	PUNCT
taxlaw-2812	759	66	.	.	PUNCT
taxlaw-2812	760	1	194	194	NUM
taxlaw-2812	760	2	see	see	VERB
taxlaw-2812	760	3	charn	charn	PROPN
taxlaw-2812	760	4	,	,	PUNCT
taxlaw-2812	760	5	supra	supra	PROPN
taxlaw-2812	760	6	note	note	PROPN
taxlaw-2812	760	7	188	188	NUM
taxlaw-2812	760	8	,	,	PUNCT
taxlaw-2812	760	9	at	at	ADP
taxlaw-2812	760	10	1032	1032	NUM
taxlaw-2812	760	11	.	.	PUNCT
taxlaw-2812	761	1	195	195	NUM
taxlaw-2812	761	2	see	see	VERB
taxlaw-2812	761	3	i	i	PRON
taxlaw-2812	761	4	d.	d.	PROPN
taxlaw-2812	761	5	at	at	ADP
taxlaw-2812	761	6	1040	1040	NUM
taxlaw-2812	761	7	.	.	PUNCT
taxlaw-2812	762	1	see	see	VERB
taxlaw-2812	762	2	also	also	ADV
taxlaw-2812	762	3	legal	legal	ADJ
taxlaw-2812	762	4	aid	aid	NOUN
taxlaw-2812	762	5	society	society	NOUN
taxlaw-2812	762	6	of	of	ADP
taxlaw-2812	762	7	orange	orange	PROPN
taxlaw-2812	762	8	county	county	PROPN
taxlaw-2812	762	9	,	,	PUNCT
taxlaw-2812	762	10	i	i	PRON
taxlaw-2812	762	11	-	-	PUNCT
taxlaw-2812	762	12	can	can	AUX
taxlaw-2812	762	13	!	!	PUNCT
taxlaw-2812	763	1	e	e	X
taxlaw-2812	763	2	-	-	NOUN
taxlaw-2812	763	3	file	file	NOUN
taxlaw-2812	763	4	,	,	PUNCT
taxlaw-2812	763	5	i	i	PRON
taxlaw-2812	763	6	-	-	PUNCT
taxlaw-2812	763	7	can	can	AUX
taxlaw-2812	763	8	!	!	PUNCT
taxlaw-2812	764	1	e	e	X
taxlaw-2812	764	2	-	-	NOUN
taxlaw-2812	764	3	file	file	NOUN
taxlaw-2812	764	4	,	,	PUNCT
taxlaw-2812	764	5	http://www.icanefile.com	http://www.icanefile.com	X
taxlaw-2812	765	1	(	(	PUNCT
taxlaw-2812	765	2	last	last	ADV
taxlaw-2812	765	3	visited	visit	VERB
taxlaw-2812	765	4	july	july	PROPN
taxlaw-2812	765	5	12	12	NUM
taxlaw-2812	765	6	,	,	PUNCT
taxlaw-2812	765	7	2011	2011	NUM
taxlaw-2812	765	8	)	)	PUNCT
taxlaw-2812	765	9	.	.	PUNCT
taxlaw-2812	766	1	196	196	NUM
taxlaw-2812	766	2	legal	legal	ADJ
taxlaw-2812	766	3	aid	aid	NOUN
taxlaw-2812	766	4	society	society	NOUN
taxlaw-2812	766	5	of	of	ADP
taxlaw-2812	766	6	orange	orange	PROPN
taxlaw-2812	766	7	county	county	PROPN
taxlaw-2812	766	8	,	,	PUNCT
taxlaw-2812	766	9	quick	quick	ADJ
taxlaw-2812	766	10	summary	summary	NOUN
taxlaw-2812	766	11	jan	jan	PROPN
taxlaw-2812	766	12	.	.	PROPN
taxlaw-2812	766	13	14th	14th	NUM
taxlaw-2812	766	14	,	,	PUNCT
taxlaw-2812	766	15	2008	2008	NUM
taxlaw-2812	766	16	–	–	PUNCT
taxlaw-2812	766	17	april	april	PROPN
taxlaw-2812	766	18	15th	15th	NOUN
taxlaw-2812	766	19	2008	2008	NUM
taxlaw-2812	766	20	,	,	PUNCT
taxlaw-2812	766	21	ican	ican	ADJ
taxlaw-2812	766	22	!	!	PUNCT
taxlaw-2812	767	1	e	e	X
taxlaw-2812	767	2	-	-	NOUN
taxlaw-2812	767	3	file	file	ADJ
taxlaw-2812	767	4	,	,	PUNCT
taxlaw-2812	767	5	available	available	ADJ
taxlaw-2812	767	6	at	at	ADP
taxlaw-2812	767	7	http://www.eicpartner.com/userfiles/i-can%20efile%20and%20800%20number%20summary.pdf	http://www.eicpartner.com/userfiles/i-can%20efile%20and%20800%20number%20summary.pdf	PROPN
taxlaw-2812	767	8	.	.	PROPN
taxlaw-2812	767	9	197	197	NUM
taxlaw-2812	767	10	see	see	VERB
taxlaw-2812	767	11	i	i	PRON
taxlaw-2812	767	12	-	-	PUNCT
taxlaw-2812	767	13	can	can	AUX
taxlaw-2812	767	14	!	!	PUNCT
taxlaw-2812	768	1	e	e	X
taxlaw-2812	768	2	-	-	NOUN
taxlaw-2812	768	3	file	file	NOUN
taxlaw-2812	768	4	hits	hit	VERB
taxlaw-2812	768	5	new	new	ADJ
taxlaw-2812	768	6	high	high	ADJ
taxlaw-2812	768	7	in	in	ADP
taxlaw-2812	768	8	tax	tax	NOUN
taxlaw-2812	768	9	refunds	refund	NOUN
taxlaw-2812	768	10	to	to	ADP
taxlaw-2812	768	11	low	low	ADJ
taxlaw-2812	768	12	-	-	PUNCT
taxlaw-2812	768	13	income	income	NOUN
taxlaw-2812	768	14	americans	americans	PROPN
taxlaw-2812	768	15	,	,	PUNCT
taxlaw-2812	768	16	legal	legal	ADJ
taxlaw-2812	768	17	services	service	NOUN
taxlaw-2812	768	18	corporation	corporation	NOUN
taxlaw-2812	768	19	(	(	PUNCT
taxlaw-2812	768	20	march	march	PROPN
taxlaw-2812	768	21	1	1	NUM
taxlaw-2812	768	22	,	,	PUNCT
taxlaw-2812	768	23	2011	2011	NUM
taxlaw-2812	768	24	)	)	PUNCT
taxlaw-2812	768	25	,	,	PUNCT
taxlaw-2812	768	26	available	available	ADJ
taxlaw-2812	768	27	at	at	ADP
taxlaw-2812	768	28	http://www.lsc.gov/media/press-releases/i-can-e-file-hits-newhigh-tax-refunds-low-income-americans	http://www.lsc.gov/media/press-releases/i-can-e-file-hits-newhigh-tax-refunds-low-income-american	NOUN
taxlaw-2812	768	29	(	(	PUNCT
taxlaw-2812	768	30	last	last	ADV
taxlaw-2812	768	31	visited	visit	VERB
taxlaw-2812	768	32	jan	jan	PROPN
taxlaw-2812	768	33	.	.	PROPN
taxlaw-2812	768	34	9	9	NUM
taxlaw-2812	768	35	,	,	PUNCT
taxlaw-2812	768	36	2012	2012	NUM
taxlaw-2812	768	37	)	)	PUNCT
taxlaw-2812	768	38	.	.	PUNCT
taxlaw-2812	769	1	198	198	NUM
taxlaw-2812	769	2	see	see	NOUN
taxlaw-2812	769	3	charn	charn	NOUN
taxlaw-2812	769	4	,	,	PUNCT
taxlaw-2812	769	5	supra	supra	PROPN
taxlaw-2812	769	6	note	note	PROPN
taxlaw-2812	769	7	188	188	NUM
taxlaw-2812	769	8	,	,	PUNCT
taxlaw-2812	769	9	at	at	ADP
taxlaw-2812	769	10	1040	1040	NUM
taxlaw-2812	769	11	.	.	PUNCT
taxlaw-2812	770	1	199	199	NUM
taxlaw-2812	770	2	i	i	PROPN
taxlaw-2812	770	3	d.	d.	PROPN
taxlaw-2812	770	4	;	;	PUNCT
taxlaw-2812	770	5	see	see	VERB
taxlaw-2812	770	6	also	also	ADV
taxlaw-2812	770	7	legal	legal	ADJ
taxlaw-2812	770	8	aid	aid	NOUN
taxlaw-2812	770	9	society	society	NOUN
taxlaw-2812	770	10	of	of	ADP
taxlaw-2812	770	11	orange	orange	PROPN
taxlaw-2812	770	12	county	county	PROPN
taxlaw-2812	770	13	,	,	PUNCT
taxlaw-2812	770	14	i	i	PRON
taxlaw-2812	770	15	-	-	PUNCT
taxlaw-2812	770	16	can	can	AUX
taxlaw-2812	770	17	!	!	PUNCT
taxlaw-2812	771	1	e	e	X
taxlaw-2812	771	2	-	-	NOUN
taxlaw-2812	771	3	file	file	NOUN
taxlaw-2812	771	4	,	,	PUNCT
taxlaw-2812	771	5	i	i	PRON
taxlaw-2812	771	6	-	-	PUNCT
taxlaw-2812	771	7	can	can	AUX
taxlaw-2812	771	8	!	!	PUNCT
taxlaw-2812	772	1	e	e	X
taxlaw-2812	772	2	-	-	NOUN
taxlaw-2812	772	3	file	file	ADJ
taxlaw-2812	772	4	,	,	PUNCT
taxlaw-2812	772	5	http://www.icanefile.org/index.asp?caller=	http://www.icanefile.org/index.asp?caller=	NOUN
taxlaw-2812	772	6	(	(	PUNCT
taxlaw-2812	772	7	last	last	ADV
taxlaw-2812	772	8	visited	visit	VERB
taxlaw-2812	772	9	jan	jan	PROPN
taxlaw-2812	772	10	.	.	PROPN
taxlaw-2812	772	11	9	9	NUM
taxlaw-2812	772	12	,	,	PUNCT
taxlaw-2812	772	13	2012	2012	NUM
taxlaw-2812	772	14	)	)	PUNCT
taxlaw-2812	772	15	(	(	PUNCT
taxlaw-2812	772	16	“	"	PUNCT
taxlaw-2812	772	17	you	you	PRON
taxlaw-2812	772	18	can	can	AUX
taxlaw-2812	772	19	generally	generally	ADV
taxlaw-2812	772	20	use	use	VERB
taxlaw-2812	772	21	i	i	PRON
taxlaw-2812	772	22	-	-	PUNCT
taxlaw-2812	772	23	can	can	AUX
taxlaw-2812	772	24	!	!	PUNCT
taxlaw-2812	773	1	e	e	X
taxlaw-2812	773	2	-	-	NOUN
taxlaw-2812	773	3	file	file	VERB
taxlaw-2812	773	4	206	206	NUM
taxlaw-2812	773	5	columbia	columbia	PROPN
taxlaw-2812	773	6	journal	journal	PROPN
taxlaw-2812	773	7	of	of	ADP
taxlaw-2812	773	8	tax	tax	NOUN
taxlaw-2812	773	9	law	law	NOUN
taxlaw-2812	774	1	[	[	X
taxlaw-2812	774	2	vol.3:177	vol.3:177	PROPN
taxlaw-2812	774	3	california	california	PROPN
taxlaw-2812	774	4	,	,	PUNCT
taxlaw-2812	774	5	montana	montana	PROPN
taxlaw-2812	774	6	,	,	PUNCT
taxlaw-2812	774	7	michigan	michigan	PROPN
taxlaw-2812	774	8	,	,	PUNCT
taxlaw-2812	774	9	pennsylvania	pennsylvania	PROPN
taxlaw-2812	774	10	,	,	PUNCT
taxlaw-2812	774	11	and	and	CCONJ
taxlaw-2812	774	12	new	new	PROPN
taxlaw-2812	774	13	york	york	PROPN
taxlaw-2812	774	14	.	.	PROPN
taxlaw-2812	775	1	200	200	NUM
taxlaw-2812	775	2	in	in	ADP
taxlaw-2812	775	3	the	the	DET
taxlaw-2812	775	4	2007	2007	NUM
taxlaw-2812	775	5	and	and	CCONJ
taxlaw-2812	775	6	2008	2008	NUM
taxlaw-2812	775	7	tax	tax	NOUN
taxlaw-2812	775	8	years	year	NOUN
taxlaw-2812	775	9	,	,	PUNCT
taxlaw-2812	775	10	eic	eic	PROPN
taxlaw-2812	775	11	partner	partner	NOUN
taxlaw-2812	775	12	conducted	conduct	VERB
taxlaw-2812	775	13	an	an	DET
taxlaw-2812	775	14	online	online	ADJ
taxlaw-2812	775	15	survey	survey	NOUN
taxlaw-2812	775	16	that	that	SCONJ
taxlaw-2812	775	17	users	user	NOUN
taxlaw-2812	775	18	were	be	AUX
taxlaw-2812	775	19	asked	ask	VERB
taxlaw-2812	775	20	to	to	PART
taxlaw-2812	775	21	complete	complete	VERB
taxlaw-2812	775	22	after	after	ADP
taxlaw-2812	775	23	using	use	VERB
taxlaw-2812	775	24	the	the	DET
taxlaw-2812	775	25	program	program	NOUN
taxlaw-2812	775	26	to	to	PART
taxlaw-2812	775	27	complete	complete	VERB
taxlaw-2812	775	28	their	their	PRON
taxlaw-2812	775	29	tax	tax	NOUN
taxlaw-2812	775	30	returns	return	NOUN
taxlaw-2812	775	31	.	.	PUNCT
taxlaw-2812	776	1	in	in	ADP
taxlaw-2812	776	2	that	that	DET
taxlaw-2812	776	3	survey	survey	NOUN
taxlaw-2812	776	4	,	,	PUNCT
taxlaw-2812	776	5	fifty	fifty	NUM
taxlaw-2812	776	6	-	-	PUNCT
taxlaw-2812	776	7	nine	nine	NUM
taxlaw-2812	776	8	percent	percent	NOUN
taxlaw-2812	776	9	of	of	ADP
taxlaw-2812	776	10	respondents	respondent	NOUN
taxlaw-2812	776	11	indicated	indicate	VERB
taxlaw-2812	776	12	that	that	SCONJ
taxlaw-2812	776	13	the	the	DET
taxlaw-2812	776	14	software	software	NOUN
taxlaw-2812	776	15	was	be	AUX
taxlaw-2812	776	16	“	"	PUNCT
taxlaw-2812	776	17	very	very	ADV
taxlaw-2812	776	18	easy	easy	ADJ
taxlaw-2812	776	19	to	to	PART
taxlaw-2812	776	20	use	use	VERB
taxlaw-2812	776	21	”	"	PUNCT
taxlaw-2812	776	22	and	and	CCONJ
taxlaw-2812	776	23	fifty	fifty	NUM
taxlaw-2812	776	24	-	-	PUNCT
taxlaw-2812	776	25	eight	eight	NUM
taxlaw-2812	776	26	percent	percent	NOUN
taxlaw-2812	776	27	of	of	ADP
taxlaw-2812	776	28	respondents	respondent	NOUN
taxlaw-2812	776	29	indicated	indicate	VERB
taxlaw-2812	776	30	that	that	SCONJ
taxlaw-2812	776	31	they	they	PRON
taxlaw-2812	776	32	were	be	AUX
taxlaw-2812	776	33	“	"	PUNCT
taxlaw-2812	776	34	very	very	ADV
taxlaw-2812	776	35	satisfied	satisfied	ADJ
taxlaw-2812	776	36	”	"	PUNCT
taxlaw-2812	776	37	overall	overall	ADJ
taxlaw-2812	776	38	with	with	ADP
taxlaw-2812	776	39	the	the	DET
taxlaw-2812	776	40	i	i	PROPN
taxlaw-2812	776	41	-	-	PUNCT
taxlaw-2812	776	42	can	can	AUX
taxlaw-2812	776	43	software	software	VERB
taxlaw-2812	776	44	.	.	PUNCT
taxlaw-2812	777	1	201	201	NUM
taxlaw-2812	777	2	the	the	DET
taxlaw-2812	777	3	survey	survey	NOUN
taxlaw-2812	777	4	data	datum	NOUN
taxlaw-2812	777	5	did	do	AUX
taxlaw-2812	777	6	indicate	indicate	VERB
taxlaw-2812	777	7	one	one	NUM
taxlaw-2812	777	8	of	of	ADP
taxlaw-2812	777	9	the	the	DET
taxlaw-2812	777	10	limitations	limitation	NOUN
taxlaw-2812	777	11	of	of	ADP
taxlaw-2812	777	12	the	the	DET
taxlaw-2812	777	13	service	service	NOUN
taxlaw-2812	777	14	:	:	PUNCT
taxlaw-2812	777	15	seventy	seventy	NUM
taxlaw-2812	777	16	-	-	PUNCT
taxlaw-2812	777	17	two	two	NUM
taxlaw-2812	777	18	percent	percent	NOUN
taxlaw-2812	777	19	of	of	ADP
taxlaw-2812	777	20	respondents	respondent	NOUN
taxlaw-2812	777	21	indicated	indicate	VERB
taxlaw-2812	777	22	that	that	SCONJ
taxlaw-2812	777	23	they	they	PRON
taxlaw-2812	777	24	used	use	VERB
taxlaw-2812	777	25	the	the	DET
taxlaw-2812	777	26	internet	internet	NOUN
taxlaw-2812	777	27	daily	daily	ADV
taxlaw-2812	777	28	,	,	PUNCT
taxlaw-2812	777	29	and	and	CCONJ
taxlaw-2812	777	30	another	another	DET
taxlaw-2812	777	31	fifteen	fifteen	NUM
taxlaw-2812	777	32	percent	percent	NOUN
taxlaw-2812	777	33	of	of	ADP
taxlaw-2812	777	34	respondents	respondent	NOUN
taxlaw-2812	777	35	indicated	indicate	VERB
taxlaw-2812	777	36	that	that	SCONJ
taxlaw-2812	777	37	they	they	PRON
taxlaw-2812	777	38	used	use	VERB
taxlaw-2812	777	39	the	the	DET
taxlaw-2812	777	40	internet	internet	NOUN
taxlaw-2812	777	41	weekly	weekly	NOUN
taxlaw-2812	777	42	.	.	PUNCT
taxlaw-2812	778	1	202	202	NUM
taxlaw-2812	778	2	as	as	ADP
taxlaw-2812	778	3	a	a	DET
taxlaw-2812	778	4	result	result	NOUN
taxlaw-2812	778	5	,	,	PUNCT
taxlaw-2812	778	6	although	although	SCONJ
taxlaw-2812	778	7	this	this	DET
taxlaw-2812	778	8	service	service	NOUN
taxlaw-2812	778	9	is	be	AUX
taxlaw-2812	778	10	quite	quite	ADV
taxlaw-2812	778	11	valuable	valuable	ADJ
taxlaw-2812	778	12	to	to	ADP
taxlaw-2812	778	13	many	many	ADJ
taxlaw-2812	778	14	low	low	ADJ
taxlaw-2812	778	15	-	-	PUNCT
taxlaw-2812	778	16	income	income	NOUN
taxlaw-2812	778	17	tax	tax	NOUN
taxlaw-2812	778	18	filers	filer	NOUN
taxlaw-2812	778	19	,	,	PUNCT
taxlaw-2812	778	20	its	its	PRON
taxlaw-2812	778	21	scalability	scalability	NOUN
taxlaw-2812	778	22	is	be	AUX
taxlaw-2812	778	23	effectively	effectively	ADV
taxlaw-2812	778	24	restricted	restrict	VERB
taxlaw-2812	778	25	to	to	ADP
taxlaw-2812	778	26	the	the	DET
taxlaw-2812	778	27	subset	subset	NOUN
taxlaw-2812	778	28	of	of	ADP
taxlaw-2812	778	29	filers	filer	NOUN
taxlaw-2812	778	30	with	with	ADP
taxlaw-2812	778	31	computer	computer	NOUN
taxlaw-2812	778	32	proficiency	proficiency	NOUN
taxlaw-2812	778	33	,	,	PUNCT
taxlaw-2812	778	34	access	access	NOUN
taxlaw-2812	778	35	,	,	PUNCT
taxlaw-2812	778	36	or	or	CCONJ
taxlaw-2812	778	37	both	both	PRON
taxlaw-2812	778	38	.	.	PUNCT
taxlaw-2812	779	1	although	although	SCONJ
taxlaw-2812	779	2	this	this	PRON
taxlaw-2812	779	3	does	do	AUX
taxlaw-2812	779	4	not	not	PART
taxlaw-2812	779	5	undermine	undermine	VERB
taxlaw-2812	779	6	the	the	DET
taxlaw-2812	779	7	potential	potential	ADJ
taxlaw-2812	779	8	benefits	benefit	NOUN
taxlaw-2812	779	9	of	of	ADP
taxlaw-2812	779	10	the	the	DET
taxlaw-2812	779	11	service	service	NOUN
taxlaw-2812	779	12	,	,	PUNCT
taxlaw-2812	779	13	it	it	PRON
taxlaw-2812	779	14	does	do	AUX
taxlaw-2812	779	15	indicate	indicate	VERB
taxlaw-2812	779	16	a	a	DET
taxlaw-2812	779	17	limitation	limitation	NOUN
taxlaw-2812	779	18	in	in	ADP
taxlaw-2812	779	19	meeting	meet	VERB
taxlaw-2812	779	20	the	the	DET
taxlaw-2812	779	21	needs	need	NOUN
taxlaw-2812	779	22	of	of	ADP
taxlaw-2812	779	23	all	all	DET
taxlaw-2812	779	24	eitc	eitc	ADJ
taxlaw-2812	779	25	tax	tax	NOUN
taxlaw-2812	779	26	filers	filer	NOUN
taxlaw-2812	779	27	.	.	PUNCT
taxlaw-2812	780	1	second	second	ADJ
taxlaw-2812	780	2	,	,	PUNCT
taxlaw-2812	780	3	in	in	ADP
taxlaw-2812	780	4	addition	addition	NOUN
taxlaw-2812	780	5	to	to	ADP
taxlaw-2812	780	6	the	the	DET
taxlaw-2812	780	7	eic	eic	PROPN
taxlaw-2812	780	8	partner	partner	NOUN
taxlaw-2812	780	9	website	website	NOUN
taxlaw-2812	780	10	,	,	PUNCT
taxlaw-2812	780	11	the	the	DET
taxlaw-2812	780	12	lasoc	lasoc	NOUN
taxlaw-2812	780	13	runs	run	VERB
taxlaw-2812	780	14	a	a	DET
taxlaw-2812	780	15	hotline	hotline	NOUN
taxlaw-2812	780	16	that	that	PRON
taxlaw-2812	780	17	potential	potential	ADJ
taxlaw-2812	780	18	eitc	eitc	NOUN
taxlaw-2812	780	19	claimants	claimant	NOUN
taxlaw-2812	780	20	can	can	AUX
taxlaw-2812	780	21	call	call	VERB
taxlaw-2812	780	22	for	for	ADP
taxlaw-2812	780	23	information	information	NOUN
taxlaw-2812	780	24	.	.	PUNCT
taxlaw-2812	781	1	the	the	DET
taxlaw-2812	781	2	hotline	hotline	NOUN
taxlaw-2812	781	3	is	be	AUX
taxlaw-2812	781	4	a	a	DET
taxlaw-2812	781	5	toll	toll	NOUN
taxlaw-2812	781	6	-	-	PUNCT
taxlaw-2812	781	7	free	free	ADJ
taxlaw-2812	781	8	number	number	NOUN
taxlaw-2812	781	9	that	that	PRON
taxlaw-2812	781	10	greets	greet	VERB
taxlaw-2812	781	11	callers	caller	NOUN
taxlaw-2812	781	12	with	with	ADP
taxlaw-2812	781	13	an	an	DET
taxlaw-2812	781	14	automated	automate	VERB
taxlaw-2812	781	15	message	message	NOUN
taxlaw-2812	781	16	on	on	ADP
taxlaw-2812	781	17	the	the	DET
taxlaw-2812	781	18	eitc	eitc	NOUN
taxlaw-2812	781	19	,	,	PUNCT
taxlaw-2812	781	20	information	information	NOUN
taxlaw-2812	781	21	explaining	explain	VERB
taxlaw-2812	781	22	how	how	SCONJ
taxlaw-2812	781	23	to	to	PART
taxlaw-2812	781	24	apply	apply	VERB
taxlaw-2812	781	25	,	,	PUNCT
taxlaw-2812	781	26	and	and	CCONJ
taxlaw-2812	781	27	information	information	NOUN
taxlaw-2812	781	28	regarding	regard	VERB
taxlaw-2812	781	29	access	access	NOUN
taxlaw-2812	781	30	to	to	ADP
taxlaw-2812	781	31	the	the	DET
taxlaw-2812	781	32	i	i	NOUN
taxlaw-2812	781	33	-	-	PUNCT
taxlaw-2812	781	34	can	can	AUX
taxlaw-2812	781	35	!	!	PUNCT
taxlaw-2812	782	1	software	software	NOUN
taxlaw-2812	782	2	.	.	PUNCT
taxlaw-2812	783	1	203	203	NUM
taxlaw-2812	783	2	at	at	ADP
taxlaw-2812	783	3	the	the	DET
taxlaw-2812	783	4	end	end	NOUN
taxlaw-2812	783	5	of	of	ADP
taxlaw-2812	783	6	the	the	DET
taxlaw-2812	783	7	automated	automate	VERB
taxlaw-2812	783	8	message	message	NOUN
taxlaw-2812	783	9	,	,	PUNCT
taxlaw-2812	783	10	callers	caller	NOUN
taxlaw-2812	783	11	are	be	AUX
taxlaw-2812	783	12	prompted	prompt	VERB
taxlaw-2812	783	13	to	to	PART
taxlaw-2812	783	14	enter	enter	VERB
taxlaw-2812	783	15	their	their	PRON
taxlaw-2812	783	16	five	five	NUM
taxlaw-2812	783	17	-	-	PUNCT
taxlaw-2812	783	18	digit	digit	NOUN
taxlaw-2812	783	19	zip	zip	NOUN
taxlaw-2812	783	20	code	code	NOUN
taxlaw-2812	783	21	.	.	PUNCT
taxlaw-2812	784	1	after	after	ADP
taxlaw-2812	784	2	doing	do	VERB
taxlaw-2812	784	3	so	so	ADV
taxlaw-2812	784	4	,	,	PUNCT
taxlaw-2812	784	5	the	the	DET
taxlaw-2812	784	6	callers	caller	NOUN
taxlaw-2812	784	7	are	be	AUX
taxlaw-2812	784	8	notified	notify	VERB
taxlaw-2812	784	9	of	of	ADP
taxlaw-2812	784	10	free	free	ADJ
taxlaw-2812	784	11	tax	tax	NOUN
taxlaw-2812	784	12	service	service	NOUN
taxlaw-2812	784	13	centers	center	NOUN
taxlaw-2812	784	14	in	in	ADP
taxlaw-2812	784	15	their	their	PRON
taxlaw-2812	784	16	area	area	NOUN
taxlaw-2812	784	17	.	.	PUNCT
taxlaw-2812	785	1	204	204	NUM
taxlaw-2812	785	2	as	as	ADP
taxlaw-2812	785	3	part	part	NOUN
taxlaw-2812	785	4	of	of	ADP
taxlaw-2812	785	5	this	this	DET
taxlaw-2812	785	6	service	service	NOUN
taxlaw-2812	785	7	,	,	PUNCT
taxlaw-2812	785	8	the	the	DET
taxlaw-2812	785	9	lasoc	lasoc	NOUN
taxlaw-2812	785	10	actively	actively	ADV
taxlaw-2812	785	11	encourages	encourage	VERB
taxlaw-2812	785	12	any	any	DET
taxlaw-2812	785	13	organization	organization	NOUN
taxlaw-2812	785	14	that	that	PRON
taxlaw-2812	785	15	is	be	AUX
taxlaw-2812	785	16	able	able	ADJ
taxlaw-2812	785	17	or	or	CCONJ
taxlaw-2812	785	18	willing	willing	ADJ
taxlaw-2812	785	19	to	to	PART
taxlaw-2812	785	20	provide	provide	VERB
taxlaw-2812	785	21	advice	advice	NOUN
taxlaw-2812	785	22	on	on	ADP
taxlaw-2812	785	23	the	the	DET
taxlaw-2812	785	24	eitc	eitc	NOUN
taxlaw-2812	785	25	to	to	PART
taxlaw-2812	785	26	register	register	VERB
taxlaw-2812	785	27	with	with	ADP
taxlaw-2812	785	28	the	the	DET
taxlaw-2812	785	29	hotline	hotline	NOUN
taxlaw-2812	785	30	so	so	SCONJ
taxlaw-2812	785	31	that	that	SCONJ
taxlaw-2812	785	32	its	its	PRON
taxlaw-2812	785	33	contact	contact	NOUN
taxlaw-2812	785	34	information	information	NOUN
taxlaw-2812	785	35	is	be	AUX
taxlaw-2812	785	36	listed	list	VERB
taxlaw-2812	785	37	after	after	SCONJ
taxlaw-2812	785	38	a	a	DET
taxlaw-2812	785	39	caller	caller	NOUN
taxlaw-2812	785	40	enters	enter	VERB
taxlaw-2812	785	41	a	a	DET
taxlaw-2812	785	42	zip	zip	NOUN
taxlaw-2812	785	43	code	code	NOUN
taxlaw-2812	785	44	in	in	ADP
taxlaw-2812	785	45	its	its	PRON
taxlaw-2812	785	46	area	area	NOUN
taxlaw-2812	785	47	.	.	PUNCT
taxlaw-2812	786	1	205	205	NUM
taxlaw-2812	786	2	in	in	ADP
taxlaw-2812	786	3	2008	2008	NUM
taxlaw-2812	786	4	,	,	PUNCT
taxlaw-2812	786	5	over	over	ADP
taxlaw-2812	786	6	4,400	4,400	NUM
taxlaw-2812	786	7	individuals	individual	NOUN
taxlaw-2812	786	8	took	take	VERB
taxlaw-2812	786	9	advantage	advantage	NOUN
taxlaw-2812	786	10	of	of	ADP
taxlaw-2812	786	11	the	the	DET
taxlaw-2812	786	12	hotline	hotline	NOUN
taxlaw-2812	786	13	.	.	PUNCT
taxlaw-2812	787	1	206	206	NUM
taxlaw-2812	787	2	third	third	ADV
taxlaw-2812	787	3	,	,	PUNCT
taxlaw-2812	787	4	the	the	DET
taxlaw-2812	787	5	eic	eic	PROPN
taxlaw-2812	787	6	partner	partner	NOUN
taxlaw-2812	787	7	website	website	NOUN
taxlaw-2812	787	8	provides	provide	VERB
taxlaw-2812	787	9	resources	resource	NOUN
taxlaw-2812	787	10	for	for	ADP
taxlaw-2812	787	11	partner	partner	NOUN
taxlaw-2812	787	12	organizations	organization	NOUN
taxlaw-2812	787	13	seeking	seek	VERB
taxlaw-2812	787	14	to	to	PART
taxlaw-2812	787	15	assist	assist	VERB
taxlaw-2812	787	16	eitc	eitc	ADJ
taxlaw-2812	787	17	claimants	claimant	NOUN
taxlaw-2812	787	18	.	.	PUNCT
taxlaw-2812	788	1	to	to	ADP
taxlaw-2812	788	2	this	this	DET
taxlaw-2812	788	3	end	end	NOUN
taxlaw-2812	788	4	,	,	PUNCT
taxlaw-2812	788	5	eic	eic	PROPN
taxlaw-2812	788	6	partner	partner	NOUN
taxlaw-2812	788	7	develops	develop	VERB
taxlaw-2812	788	8	best	good	ADJ
taxlaw-2812	788	9	practices	practice	NOUN
taxlaw-2812	788	10	that	that	PRON
taxlaw-2812	788	11	it	it	PRON
taxlaw-2812	788	12	disseminates	disseminate	VERB
taxlaw-2812	788	13	to	to	ADP
taxlaw-2812	788	14	organizations	organization	NOUN
taxlaw-2812	788	15	that	that	PRON
taxlaw-2812	788	16	wish	wish	VERB
taxlaw-2812	788	17	to	to	PART
taxlaw-2812	788	18	help	help	VERB
taxlaw-2812	788	19	potential	potential	ADJ
taxlaw-2812	788	20	eitc	eitc	NOUN
taxlaw-2812	788	21	filers	filer	NOUN
taxlaw-2812	788	22	claim	claim	VERB
taxlaw-2812	788	23	the	the	DET
taxlaw-2812	788	24	benefit	benefit	NOUN
taxlaw-2812	788	25	.	.	PUNCT
taxlaw-2812	789	1	207	207	NUM
taxlaw-2812	789	2	additionally	additionally	ADV
taxlaw-2812	789	3	,	,	PUNCT
taxlaw-2812	789	4	partner	partner	NOUN
taxlaw-2812	789	5	organizations	organization	NOUN
taxlaw-2812	789	6	are	be	AUX
taxlaw-2812	789	7	given	give	VERB
taxlaw-2812	789	8	a	a	DET
taxlaw-2812	789	9	unique	unique	ADJ
taxlaw-2812	789	10	url	url	NOUN
taxlaw-2812	789	11	to	to	PART
taxlaw-2812	789	12	put	put	VERB
taxlaw-2812	789	13	on	on	ADP
taxlaw-2812	789	14	their	their	PRON
taxlaw-2812	789	15	webpage	webpage	NOUN
taxlaw-2812	789	16	.	.	PUNCT
taxlaw-2812	790	1	any	any	DET
taxlaw-2812	790	2	time	time	NOUN
taxlaw-2812	790	3	the	the	DET
taxlaw-2812	790	4	url	url	NOUN
taxlaw-2812	790	5	is	be	AUX
taxlaw-2812	790	6	used	use	VERB
taxlaw-2812	790	7	for	for	ADP
taxlaw-2812	790	8	a	a	DET
taxlaw-2812	790	9	filer	filer	NOUN
taxlaw-2812	790	10	to	to	PART
taxlaw-2812	790	11	access	access	VERB
taxlaw-2812	790	12	the	the	DET
taxlaw-2812	790	13	i	i	NOUN
taxlaw-2812	790	14	-	-	PUNCT
taxlaw-2812	790	15	can	can	AUX
taxlaw-2812	790	16	!	!	PUNCT
taxlaw-2812	791	1	filing	file	VERB
taxlaw-2812	791	2	software	software	NOUN
taxlaw-2812	791	3	,	,	PUNCT
taxlaw-2812	791	4	the	the	DET
taxlaw-2812	791	5	organization	organization	NOUN
taxlaw-2812	791	6	that	that	PRON
taxlaw-2812	791	7	directed	direct	VERB
taxlaw-2812	791	8	the	the	DET
taxlaw-2812	791	9	tax	tax	NOUN
taxlaw-2812	791	10	filer	filer	NOUN
taxlaw-2812	791	11	there	there	PRON
taxlaw-2812	791	12	is	be	AUX
taxlaw-2812	791	13	given	give	VERB
taxlaw-2812	791	14	information	information	NOUN
taxlaw-2812	791	15	for	for	ADP
taxlaw-2812	791	16	tracking	track	VERB
taxlaw-2812	791	17	its	its	PRON
taxlaw-2812	791	18	success	success	NOUN
taxlaw-2812	791	19	in	in	ADP
taxlaw-2812	791	20	helping	help	VERB
taxlaw-2812	791	21	individuals	individual	NOUN
taxlaw-2812	791	22	claim	claim	VERB
taxlaw-2812	791	23	the	the	DET
taxlaw-2812	791	24	eitc	eitc	NOUN
taxlaw-2812	791	25	.	.	PUNCT
taxlaw-2812	792	1	208	208	NUM
taxlaw-2812	792	2	an	an	DET
taxlaw-2812	792	3	excellent	excellent	ADJ
taxlaw-2812	792	4	example	example	NOUN
taxlaw-2812	792	5	of	of	ADP
taxlaw-2812	792	6	a	a	DET
taxlaw-2812	792	7	partnering	partnering	NOUN
taxlaw-2812	792	8	unless	unless	SCONJ
taxlaw-2812	792	9	you	you	PRON
taxlaw-2812	792	10	(	(	PUNCT
taxlaw-2812	792	11	or	or	CCONJ
taxlaw-2812	792	12	your	your	PRON
taxlaw-2812	792	13	spouse	spouse	NOUN
taxlaw-2812	792	14	,	,	PUNCT
taxlaw-2812	792	15	if	if	SCONJ
taxlaw-2812	792	16	filing	file	VERB
taxlaw-2812	792	17	together	together	ADV
taxlaw-2812	792	18	)	)	PUNCT
taxlaw-2812	792	19	are	be	AUX
taxlaw-2812	792	20	in	in	ADP
taxlaw-2812	792	21	the	the	DET
taxlaw-2812	792	22	military	military	NOUN
taxlaw-2812	792	23	,	,	PUNCT
taxlaw-2812	792	24	are	be	AUX
taxlaw-2812	792	25	a	a	DET
taxlaw-2812	792	26	church	church	NOUN
taxlaw-2812	792	27	employee	employee	NOUN
taxlaw-2812	792	28	,	,	PUNCT
taxlaw-2812	792	29	are	be	AUX
taxlaw-2812	792	30	a	a	DET
taxlaw-2812	792	31	non	non	ADJ
taxlaw-2812	792	32	-	-	ADJ
taxlaw-2812	792	33	resident	resident	ADJ
taxlaw-2812	792	34	alien	alien	NOUN
taxlaw-2812	792	35	,	,	PUNCT
taxlaw-2812	792	36	sold	sell	VERB
taxlaw-2812	792	37	real	real	ADJ
taxlaw-2812	792	38	estate	estate	NOUN
taxlaw-2812	792	39	or	or	CCONJ
taxlaw-2812	792	40	you	you	PRON
taxlaw-2812	792	41	or	or	CCONJ
taxlaw-2812	792	42	your	your	PRON
taxlaw-2812	792	43	employer	employer	NOUN
taxlaw-2812	792	44	have	have	VERB
taxlaw-2812	792	45	a	a	DET
taxlaw-2812	792	46	non	non	ADJ
taxlaw-2812	792	47	-	-	ADJ
taxlaw-2812	792	48	us	us	ADJ
taxlaw-2812	792	49	address	address	NOUN
taxlaw-2812	792	50	.	.	PUNCT
taxlaw-2812	792	51	”	"	PUNCT
taxlaw-2812	792	52	)	)	PUNCT
taxlaw-2812	792	53	.	.	PUNCT
taxlaw-2812	793	1	200	200	NUM
taxlaw-2812	793	2	see	see	VERB
taxlaw-2812	793	3	legal	legal	ADJ
taxlaw-2812	793	4	aid	aid	NOUN
taxlaw-2812	793	5	society	society	NOUN
taxlaw-2812	793	6	of	of	ADP
taxlaw-2812	793	7	orange	orange	PROPN
taxlaw-2812	793	8	county	county	PROPN
taxlaw-2812	793	9	,	,	PUNCT
taxlaw-2812	793	10	frequently	frequently	ADV
taxlaw-2812	793	11	asked	ask	VERB
taxlaw-2812	793	12	questions	question	NOUN
taxlaw-2812	793	13	,	,	PUNCT
taxlaw-2812	793	14	i	i	PRON
taxlaw-2812	793	15	-	-	PUNCT
taxlaw-2812	793	16	can	can	AUX
taxlaw-2812	793	17	!	!	PUNCT
taxlaw-2812	794	1	e	e	X
taxlaw-2812	794	2	-	-	NOUN
taxlaw-2812	794	3	file	file	NOUN
taxlaw-2812	794	4	,	,	PUNCT
taxlaw-2812	794	5	http://www.icanefile.org/faq.asp?caller=#13	http://www.icanefile.org/faq.asp?caller=#13	PROPN
taxlaw-2812	794	6	(	(	PUNCT
taxlaw-2812	794	7	last	last	ADV
taxlaw-2812	794	8	visited	visit	VERB
taxlaw-2812	794	9	jan	jan	PROPN
taxlaw-2812	794	10	.	.	PROPN
taxlaw-2812	794	11	9	9	NUM
taxlaw-2812	794	12	,	,	PUNCT
taxlaw-2812	794	13	2012	2012	NUM
taxlaw-2812	794	14	)	)	PUNCT
taxlaw-2812	794	15	.	.	PUNCT
taxlaw-2812	795	1	201	201	NUM
taxlaw-2812	795	2	legal	legal	ADJ
taxlaw-2812	795	3	aid	aid	NOUN
taxlaw-2812	795	4	society	society	NOUN
taxlaw-2812	795	5	of	of	ADP
taxlaw-2812	795	6	orange	orange	PROPN
taxlaw-2812	795	7	county	county	PROPN
taxlaw-2812	795	8	,	,	PUNCT
taxlaw-2812	795	9	user	user	NOUN
taxlaw-2812	795	10	survey	survey	NOUN
taxlaw-2812	795	11	data	datum	NOUN
taxlaw-2812	795	12	2007/2008	2007/2008	NUM
taxlaw-2812	795	13	tax	tax	NOUN
taxlaw-2812	795	14	year	year	NOUN
taxlaw-2812	795	15	,	,	PUNCT
taxlaw-2812	795	16	i	i	PRON
taxlaw-2812	795	17	-	-	PUNCT
taxlaw-2812	795	18	can	can	AUX
taxlaw-2812	795	19	!	!	PUNCT
taxlaw-2812	796	1	e	e	X
taxlaw-2812	796	2	-	-	NOUN
taxlaw-2812	796	3	file	file	ADJ
taxlaw-2812	796	4	,	,	PUNCT
taxlaw-2812	796	5	available	available	ADJ
taxlaw-2812	796	6	at	at	ADP
taxlaw-2812	796	7	http://www.icanefile.org/programs/survey%20data%20april%2015.pdf	http://www.icanefile.org/programs/survey%20data%20april%2015.pdf	PROPN
taxlaw-2812	796	8	(	(	PUNCT
taxlaw-2812	796	9	last	last	ADV
taxlaw-2812	796	10	visited	visit	VERB
taxlaw-2812	796	11	jan	jan	PROPN
taxlaw-2812	796	12	.	.	PROPN
taxlaw-2812	796	13	9	9	NUM
taxlaw-2812	796	14	,	,	PUNCT
taxlaw-2812	796	15	2012	2012	NUM
taxlaw-2812	796	16	)	)	PUNCT
taxlaw-2812	796	17	.	.	PUNCT
taxlaw-2812	797	1	202	202	NUM
taxlaw-2812	798	1	i	i	PRON
taxlaw-2812	798	2	d.	d.	PROPN
taxlaw-2812	798	3	203	203	NUM
taxlaw-2812	798	4	legal	legal	ADJ
taxlaw-2812	798	5	aid	aid	NOUN
taxlaw-2812	798	6	society	society	NOUN
taxlaw-2812	798	7	of	of	ADP
taxlaw-2812	798	8	orange	orange	PROPN
taxlaw-2812	798	9	county	county	PROPN
taxlaw-2812	798	10	,	,	PUNCT
taxlaw-2812	798	11	nationwide	nationwide	ADJ
taxlaw-2812	798	12	800	800	NUM
taxlaw-2812	798	13	number	number	NOUN
taxlaw-2812	798	14	,	,	PUNCT
taxlaw-2812	798	15	i	i	PRON
taxlaw-2812	798	16	-	-	PUNCT
taxlaw-2812	798	17	can	can	AUX
taxlaw-2812	798	18	!	!	PUNCT
taxlaw-2812	799	1	e	e	X
taxlaw-2812	799	2	-	-	NOUN
taxlaw-2812	799	3	file	file	ADJ
taxlaw-2812	799	4	,	,	PUNCT
taxlaw-2812	799	5	available	available	ADJ
taxlaw-2812	799	6	at	at	ADP
taxlaw-2812	799	7	http://www.eicpartner.com/userfiles/file/i-can!%20e-file%20800%20number%20flyer(3).pdf	http://www.eicpartner.com/userfiles/file/i-can!%20e-file%20800%20number%20flyer(3).pdf	PROPN
taxlaw-2812	799	8	(	(	PUNCT
taxlaw-2812	799	9	last	last	ADV
taxlaw-2812	799	10	visited	visit	VERB
taxlaw-2812	799	11	jan	jan	PROPN
taxlaw-2812	799	12	.	.	PROPN
taxlaw-2812	799	13	9	9	NUM
taxlaw-2812	799	14	,	,	PUNCT
taxlaw-2812	799	15	2012	2012	NUM
taxlaw-2812	799	16	)	)	PUNCT
taxlaw-2812	799	17	.	.	PUNCT
taxlaw-2812	800	1	204	204	NUM
taxlaw-2812	801	1	i	i	PRON
taxlaw-2812	801	2	d.	d.	PROPN
taxlaw-2812	801	3	205	205	NUM
taxlaw-2812	802	1	i	i	PRON
taxlaw-2812	802	2	d.	d.	PROPN
taxlaw-2812	802	3	206	206	NUM
taxlaw-2812	803	1	legal	legal	ADJ
taxlaw-2812	803	2	aid	aid	NOUN
taxlaw-2812	803	3	society	society	NOUN
taxlaw-2812	803	4	of	of	ADP
taxlaw-2812	803	5	orange	orange	PROPN
taxlaw-2812	803	6	county	county	PROPN
taxlaw-2812	803	7	,	,	PUNCT
taxlaw-2812	803	8	supra	supra	PROPN
taxlaw-2812	803	9	note	note	PROPN
taxlaw-2812	803	10	196	196	NUM
taxlaw-2812	803	11	.	.	NOUN
taxlaw-2812	804	1	207	207	NUM
taxlaw-2812	804	2	legal	legal	ADJ
taxlaw-2812	804	3	aid	aid	NOUN
taxlaw-2812	804	4	society	society	NOUN
taxlaw-2812	804	5	of	of	ADP
taxlaw-2812	804	6	orange	orange	PROPN
taxlaw-2812	804	7	county	county	PROPN
taxlaw-2812	804	8	,	,	PUNCT
taxlaw-2812	804	9	becoming	become	VERB
taxlaw-2812	804	10	a	a	DET
taxlaw-2812	804	11	partner	partner	NOUN
taxlaw-2812	804	12	site	site	NOUN
taxlaw-2812	804	13	,	,	PUNCT
taxlaw-2812	804	14	i	i	PRON
taxlaw-2812	804	15	-	-	PUNCT
taxlaw-2812	804	16	can	can	AUX
taxlaw-2812	804	17	!	!	PUNCT
taxlaw-2812	805	1	e	e	X
taxlaw-2812	805	2	-	-	NOUN
taxlaw-2812	805	3	file	file	ADJ
taxlaw-2812	805	4	,	,	PUNCT
taxlaw-2812	805	5	available	available	ADJ
taxlaw-2812	805	6	at	at	ADP
taxlaw-2812	805	7	http://www.eicpartner.com/userfiles/file/i-can!%20e-file%20partner%20sites%20flyer%282%29.pdf	http://www.eicpartner.com/userfiles/file/i-can!%20e-file%20partner%20sites%20flyer%282%29.pdf	PROPN
taxlaw-2812	805	8	(	(	PUNCT
taxlaw-2812	805	9	last	last	ADJ
taxlaw-2812	805	10	visited	visit	VERB
taxlaw-2812	805	11	july	july	PROPN
taxlaw-2812	805	12	11	11	NUM
taxlaw-2812	805	13	,	,	PUNCT
taxlaw-2812	805	14	2011	2011	NUM
taxlaw-2812	805	15	)	)	PUNCT
taxlaw-2812	805	16	.	.	PUNCT
taxlaw-2812	806	1	208	208	NUM
taxlaw-2812	807	1	i	i	PROPN
taxlaw-2812	807	2	d.	d.	PROPN
taxlaw-2812	807	3	http://www.eicpartner.com/userfiles/file/i-can!%20e-file%20partner%20sites%20flyer%282%29.pdf	http://www.eicpartner.com/userfiles/file/i-can!%20e-file%20partner%20sites%20flyer%282%29.pdf	PROPN
taxlaw-2812	807	4	2012	2012	NUM
taxlaw-2812	807	5	]	]	PUNCT
taxlaw-2812	807	6	the	the	DET
taxlaw-2812	807	7	eitc	eitc	ADJ
taxlaw-2812	807	8	,	,	PUNCT
taxlaw-2812	807	9	low	low	ADJ
taxlaw-2812	807	10	-	-	PUNCT
taxlaw-2812	807	11	income	income	NOUN
taxlaw-2812	807	12	workers	worker	NOUN
taxlaw-2812	807	13	,	,	PUNCT
taxlaw-2812	807	14	&	&	CCONJ
taxlaw-2812	807	15	the	the	DET
taxlaw-2812	807	16	legal	legal	ADJ
taxlaw-2812	807	17	aid	aid	NOUN
taxlaw-2812	807	18	community	community	NOUN
taxlaw-2812	807	19	207	207	NUM
taxlaw-2812	807	20	organization	organization	NOUN
taxlaw-2812	807	21	is	be	AUX
taxlaw-2812	807	22	the	the	DET
taxlaw-2812	807	23	montana	montana	PROPN
taxlaw-2812	807	24	legal	legal	PROPN
taxlaw-2812	807	25	services	service	NOUN
taxlaw-2812	807	26	association	association	NOUN
taxlaw-2812	807	27	,	,	PUNCT
taxlaw-2812	807	28	209	209	NUM
taxlaw-2812	807	29	which	which	PRON
taxlaw-2812	807	30	has	have	AUX
taxlaw-2812	807	31	created	create	VERB
taxlaw-2812	807	32	a	a	DET
taxlaw-2812	807	33	website	website	NOUN
taxlaw-2812	807	34	based	base	VERB
taxlaw-2812	807	35	on	on	ADP
taxlaw-2812	807	36	the	the	DET
taxlaw-2812	807	37	eic	eic	PROPN
taxlaw-2812	807	38	partner	partner	NOUN
taxlaw-2812	807	39	’s	’s	PART
taxlaw-2812	807	40	information	information	NOUN
taxlaw-2812	807	41	and	and	CCONJ
taxlaw-2812	807	42	software	software	NOUN
taxlaw-2812	807	43	(	(	PUNCT
taxlaw-2812	807	44	www.montanafreefile.org	www.montanafreefile.org	PROPN
taxlaw-2812	807	45	)	)	PUNCT
taxlaw-2812	807	46	.	.	PUNCT
taxlaw-2812	808	1	by	by	ADP
taxlaw-2812	808	2	the	the	DET
taxlaw-2812	808	3	2008	2008	NUM
taxlaw-2812	808	4	tax	tax	NOUN
taxlaw-2812	808	5	season	season	NOUN
taxlaw-2812	808	6	,	,	PUNCT
taxlaw-2812	808	7	montana	montana	PROPN
taxlaw-2812	808	8	free	free	ADJ
taxlaw-2812	808	9	file	file	NOUN
taxlaw-2812	808	10	helped	helped	AUX
taxlaw-2812	808	11	refund	refund	VERB
taxlaw-2812	808	12	over	over	ADP
taxlaw-2812	808	13	$	$	SYM
taxlaw-2812	808	14	3.25	3.25	NUM
taxlaw-2812	808	15	million	million	NUM
taxlaw-2812	808	16	to	to	ADP
taxlaw-2812	808	17	i	i	PRON
taxlaw-2812	808	18	-	-	PUNCT
taxlaw-2812	808	19	can	can	AUX
taxlaw-2812	808	20	!	!	PUNCT
taxlaw-2812	809	1	e	e	X
taxlaw-2812	809	2	-	-	NOUN
taxlaw-2812	809	3	file	file	NOUN
taxlaw-2812	809	4	users	user	NOUN
taxlaw-2812	809	5	in	in	ADP
taxlaw-2812	809	6	the	the	DET
taxlaw-2812	809	7	state	state	NOUN
taxlaw-2812	809	8	of	of	ADP
taxlaw-2812	809	9	montana	montana	PROPN
taxlaw-2812	809	10	.	.	PUNCT
taxlaw-2812	810	1	210	210	NUM
taxlaw-2812	810	2	of	of	ADP
taxlaw-2812	810	3	that	that	DET
taxlaw-2812	810	4	total	total	NOUN
taxlaw-2812	810	5	,	,	PUNCT
taxlaw-2812	810	6	sixty	sixty	NUM
taxlaw-2812	810	7	-	-	PUNCT
taxlaw-2812	810	8	one	one	NUM
taxlaw-2812	810	9	percent	percent	NOUN
taxlaw-2812	810	10	was	be	AUX
taxlaw-2812	810	11	from	from	ADP
taxlaw-2812	810	12	the	the	DET
taxlaw-2812	810	13	eitc	eitc	NOUN
taxlaw-2812	810	14	.	.	PUNCT
taxlaw-2812	811	1	211	211	NUM
taxlaw-2812	811	2	this	this	PRON
taxlaw-2812	811	3	illustrates	illustrate	VERB
taxlaw-2812	811	4	the	the	DET
taxlaw-2812	811	5	success	success	NOUN
taxlaw-2812	811	6	that	that	PRON
taxlaw-2812	811	7	legal	legal	ADJ
taxlaw-2812	811	8	services	service	NOUN
taxlaw-2812	811	9	organizations	organization	NOUN
taxlaw-2812	811	10	can	can	AUX
taxlaw-2812	811	11	have	have	VERB
taxlaw-2812	811	12	in	in	ADP
taxlaw-2812	811	13	helping	help	VERB
taxlaw-2812	811	14	individuals	individual	NOUN
taxlaw-2812	811	15	access	access	VERB
taxlaw-2812	811	16	social	social	ADJ
taxlaw-2812	811	17	benefits	benefit	NOUN
taxlaw-2812	811	18	that	that	PRON
taxlaw-2812	811	19	they	they	PRON
taxlaw-2812	811	20	are	be	AUX
taxlaw-2812	811	21	due	due	ADJ
taxlaw-2812	811	22	through	through	ADP
taxlaw-2812	811	23	the	the	DET
taxlaw-2812	811	24	tax	tax	NOUN
taxlaw-2812	811	25	system	system	NOUN
taxlaw-2812	811	26	.	.	PUNCT
taxlaw-2812	812	1	all	all	DET
taxlaw-2812	812	2	three	three	NUM
taxlaw-2812	812	3	of	of	ADP
taxlaw-2812	812	4	these	these	DET
taxlaw-2812	812	5	activities	activity	NOUN
taxlaw-2812	812	6	demonstrate	demonstrate	VERB
taxlaw-2812	812	7	how	how	SCONJ
taxlaw-2812	812	8	limited	limited	ADJ
taxlaw-2812	812	9	assistance	assistance	NOUN
taxlaw-2812	812	10	programs	program	NOUN
taxlaw-2812	812	11	can	can	AUX
taxlaw-2812	812	12	be	be	AUX
taxlaw-2812	812	13	developed	develop	VERB
taxlaw-2812	812	14	to	to	PART
taxlaw-2812	812	15	help	help	VERB
taxlaw-2812	812	16	potential	potential	ADJ
taxlaw-2812	812	17	eitc	eitc	ADJ
taxlaw-2812	812	18	claimants	claimant	NOUN
taxlaw-2812	812	19	obtain	obtain	VERB
taxlaw-2812	812	20	the	the	DET
taxlaw-2812	812	21	welfare	welfare	NOUN
taxlaw-2812	812	22	benefits	benefit	NOUN
taxlaw-2812	812	23	that	that	PRON
taxlaw-2812	812	24	they	they	PRON
taxlaw-2812	812	25	are	be	AUX
taxlaw-2812	812	26	entitled	entitle	VERB
taxlaw-2812	812	27	to	to	ADP
taxlaw-2812	812	28	without	without	ADP
taxlaw-2812	812	29	resorting	resort	VERB
taxlaw-2812	812	30	to	to	ADP
taxlaw-2812	812	31	expensive	expensive	ADJ
taxlaw-2812	812	32	private	private	ADJ
taxlaw-2812	812	33	tax	tax	NOUN
taxlaw-2812	812	34	preparers	preparer	NOUN
taxlaw-2812	812	35	.	.	PUNCT
taxlaw-2812	813	1	the	the	DET
taxlaw-2812	813	2	success	success	NOUN
taxlaw-2812	813	3	of	of	ADP
taxlaw-2812	813	4	i	i	PROPN
taxlaw-2812	813	5	-	-	PUNCT
taxlaw-2812	813	6	can	can	AUX
taxlaw-2812	813	7	!	!	PUNCT
taxlaw-2812	814	1	shows	show	VERB
taxlaw-2812	814	2	that	that	SCONJ
taxlaw-2812	814	3	more	more	ADJ
taxlaw-2812	814	4	resources	resource	NOUN
taxlaw-2812	814	5	and	and	CCONJ
taxlaw-2812	814	6	effort	effort	NOUN
taxlaw-2812	814	7	should	should	AUX
taxlaw-2812	814	8	be	be	AUX
taxlaw-2812	814	9	devoted	devote	VERB
taxlaw-2812	814	10	to	to	ADP
taxlaw-2812	814	11	developing	develop	VERB
taxlaw-2812	814	12	and	and	CCONJ
taxlaw-2812	814	13	spreading	spread	VERB
taxlaw-2812	814	14	awareness	awareness	NOUN
taxlaw-2812	814	15	of	of	ADP
taxlaw-2812	814	16	the	the	DET
taxlaw-2812	814	17	eitc	eitc	NOUN
taxlaw-2812	814	18	assistance	assistance	NOUN
taxlaw-2812	814	19	that	that	PRON
taxlaw-2812	814	20	the	the	DET
taxlaw-2812	814	21	program	program	NOUN
taxlaw-2812	814	22	makes	make	VERB
taxlaw-2812	814	23	available	available	ADJ
taxlaw-2812	814	24	.	.	PUNCT
taxlaw-2812	815	1	although	although	SCONJ
taxlaw-2812	815	2	the	the	DET
taxlaw-2812	815	3	lasoc	lasoc	NOUN
taxlaw-2812	815	4	’s	’s	PART
taxlaw-2812	815	5	development	development	NOUN
taxlaw-2812	815	6	of	of	ADP
taxlaw-2812	815	7	the	the	DET
taxlaw-2812	815	8	eic	eic	PROPN
taxlaw-2812	815	9	partner	partner	NOUN
taxlaw-2812	815	10	program	program	NOUN
taxlaw-2812	815	11	and	and	CCONJ
taxlaw-2812	815	12	i	i	PRON
taxlaw-2812	815	13	-	-	PUNCT
taxlaw-2812	815	14	can	can	AUX
taxlaw-2812	815	15	!	!	PUNCT
taxlaw-2812	815	16	software	software	NOUN
taxlaw-2812	815	17	is	be	AUX
taxlaw-2812	815	18	a	a	DET
taxlaw-2812	815	19	laudable	laudable	ADJ
taxlaw-2812	815	20	example	example	NOUN
taxlaw-2812	815	21	of	of	ADP
taxlaw-2812	815	22	“	"	PUNCT
taxlaw-2812	815	23	a	a	DET
taxlaw-2812	815	24	culture	culture	NOUN
taxlaw-2812	815	25	of	of	ADP
taxlaw-2812	815	26	bottom	bottom	ADJ
taxlaw-2812	815	27	-	-	PUNCT
taxlaw-2812	815	28	up	up	ADP
taxlaw-2812	815	29	creativity	creativity	NOUN
taxlaw-2812	815	30	and	and	CCONJ
taxlaw-2812	815	31	innovation	innovation	NOUN
taxlaw-2812	815	32	”	"	PUNCT
taxlaw-2812	815	33	in	in	ADP
taxlaw-2812	815	34	the	the	DET
taxlaw-2812	815	35	development	development	NOUN
taxlaw-2812	815	36	of	of	ADP
taxlaw-2812	815	37	legal	legal	ADJ
taxlaw-2812	815	38	services	service	NOUN
taxlaw-2812	815	39	,	,	PUNCT
taxlaw-2812	815	40	212	212	NUM
taxlaw-2812	815	41	there	there	PRON
taxlaw-2812	815	42	are	be	VERB
taxlaw-2812	815	43	still	still	ADV
taxlaw-2812	815	44	limits	limit	NOUN
taxlaw-2812	815	45	to	to	ADP
taxlaw-2812	815	46	the	the	DET
taxlaw-2812	815	47	organization	organization	NOUN
taxlaw-2812	815	48	’s	’s	PART
taxlaw-2812	815	49	ability	ability	NOUN
taxlaw-2812	815	50	to	to	PART
taxlaw-2812	815	51	provide	provide	VERB
taxlaw-2812	815	52	legal	legal	ADJ
taxlaw-2812	815	53	services	service	NOUN
taxlaw-2812	815	54	to	to	ADP
taxlaw-2812	815	55	eitc	eitc	PROPN
taxlaw-2812	815	56	claimants	claimant	NOUN
taxlaw-2812	815	57	.	.	PUNCT
taxlaw-2812	816	1	lasoc	lasoc	PROPN
taxlaw-2812	816	2	’s	’s	PART
taxlaw-2812	816	3	technical	technical	ADJ
taxlaw-2812	816	4	assistance	assistance	NOUN
taxlaw-2812	816	5	is	be	AUX
taxlaw-2812	816	6	restricted	restrict	VERB
taxlaw-2812	816	7	to	to	ADP
taxlaw-2812	816	8	questions	question	NOUN
taxlaw-2812	816	9	that	that	SCONJ
taxlaw-2812	816	10	users	user	NOUN
taxlaw-2812	816	11	have	have	VERB
taxlaw-2812	816	12	on	on	ADP
taxlaw-2812	816	13	how	how	SCONJ
taxlaw-2812	816	14	to	to	PART
taxlaw-2812	816	15	use	use	VERB
taxlaw-2812	816	16	the	the	DET
taxlaw-2812	816	17	i	i	NOUN
taxlaw-2812	816	18	-	-	PUNCT
taxlaw-2812	816	19	can	can	AUX
taxlaw-2812	816	20	!	!	PUNCT
taxlaw-2812	817	1	software	software	NOUN
taxlaw-2812	817	2	,	,	PUNCT
taxlaw-2812	817	3	how	how	SCONJ
taxlaw-2812	817	4	to	to	PART
taxlaw-2812	817	5	check	check	VERB
taxlaw-2812	817	6	their	their	PRON
taxlaw-2812	817	7	e	e	NOUN
taxlaw-2812	817	8	-	-	ADJ
taxlaw-2812	817	9	file	file	ADJ
taxlaw-2812	817	10	status	status	NOUN
taxlaw-2812	817	11	,	,	PUNCT
taxlaw-2812	817	12	how	how	SCONJ
taxlaw-2812	817	13	to	to	PART
taxlaw-2812	817	14	enter	enter	VERB
taxlaw-2812	817	15	tax	tax	NOUN
taxlaw-2812	817	16	information	information	NOUN
taxlaw-2812	817	17	into	into	ADP
taxlaw-2812	817	18	the	the	DET
taxlaw-2812	817	19	software	software	NOUN
taxlaw-2812	817	20	,	,	PUNCT
taxlaw-2812	817	21	and	and	CCONJ
taxlaw-2812	817	22	how	how	SCONJ
taxlaw-2812	817	23	to	to	PART
taxlaw-2812	817	24	amend	amend	VERB
taxlaw-2812	817	25	a	a	DET
taxlaw-2812	817	26	rejected	reject	VERB
taxlaw-2812	817	27	return	return	NOUN
taxlaw-2812	817	28	.	.	PUNCT
taxlaw-2812	818	1	213	213	NUM
taxlaw-2812	818	2	all	all	DET
taxlaw-2812	818	3	other	other	ADJ
taxlaw-2812	818	4	inquiries	inquiry	NOUN
taxlaw-2812	818	5	about	about	ADP
taxlaw-2812	818	6	one	one	NUM
taxlaw-2812	818	7	’s	’s	PART
taxlaw-2812	818	8	tax	tax	NOUN
taxlaw-2812	818	9	situation	situation	NOUN
taxlaw-2812	818	10	are	be	AUX
taxlaw-2812	818	11	directed	direct	VERB
taxlaw-2812	818	12	to	to	ADP
taxlaw-2812	818	13	the	the	DET
taxlaw-2812	818	14	irs	irs	PROPN
taxlaw-2812	818	15	.	.	PUNCT
taxlaw-2812	819	1	214	214	NUM
taxlaw-2812	819	2	accordingly	accordingly	ADV
taxlaw-2812	819	3	,	,	PUNCT
taxlaw-2812	819	4	the	the	DET
taxlaw-2812	819	5	organization	organization	NOUN
taxlaw-2812	819	6	’s	’s	PART
taxlaw-2812	819	7	assistance	assistance	NOUN
taxlaw-2812	819	8	operates	operate	VERB
taxlaw-2812	819	9	exclusively	exclusively	ADV
taxlaw-2812	819	10	at	at	ADP
taxlaw-2812	819	11	the	the	DET
taxlaw-2812	819	12	filing	filing	NOUN
taxlaw-2812	819	13	stage	stage	NOUN
taxlaw-2812	819	14	of	of	ADP
taxlaw-2812	819	15	an	an	DET
taxlaw-2812	819	16	eitc	eitc	ADJ
taxlaw-2812	819	17	claim	claim	NOUN
taxlaw-2812	819	18	,	,	PUNCT
taxlaw-2812	819	19	and	and	CCONJ
taxlaw-2812	819	20	does	do	AUX
taxlaw-2812	819	21	not	not	PART
taxlaw-2812	819	22	extend	extend	VERB
taxlaw-2812	819	23	to	to	ADP
taxlaw-2812	819	24	eitc	eitc	NOUN
taxlaw-2812	819	25	claimants	claimant	NOUN
taxlaw-2812	819	26	who	who	PRON
taxlaw-2812	819	27	are	be	AUX
taxlaw-2812	819	28	having	have	VERB
taxlaw-2812	819	29	their	their	PRON
taxlaw-2812	819	30	tax	tax	NOUN
taxlaw-2812	819	31	returns	return	NOUN
taxlaw-2812	819	32	audited	audit	VERB
taxlaw-2812	819	33	.	.	PUNCT
taxlaw-2812	820	1	215	215	NUM
taxlaw-2812	820	2	since	since	SCONJ
taxlaw-2812	820	3	,	,	PUNCT
taxlaw-2812	820	4	as	as	SCONJ
taxlaw-2812	820	5	previously	previously	ADV
taxlaw-2812	820	6	noted	note	VERB
taxlaw-2812	820	7	,	,	PUNCT
taxlaw-2812	820	8	eitc	eitc	PROPN
taxlaw-2812	820	9	claimants	claimant	NOUN
taxlaw-2812	820	10	are	be	AUX
taxlaw-2812	820	11	far	far	ADV
taxlaw-2812	820	12	more	more	ADV
taxlaw-2812	820	13	likely	likely	ADJ
taxlaw-2812	820	14	to	to	PART
taxlaw-2812	820	15	be	be	AUX
taxlaw-2812	820	16	audited	audit	VERB
taxlaw-2812	820	17	than	than	ADP
taxlaw-2812	820	18	ordinary	ordinary	ADJ
taxlaw-2812	820	19	taxpayers	taxpayer	NOUN
taxlaw-2812	820	20	and	and	CCONJ
taxlaw-2812	820	21	benefit	benefit	VERB
taxlaw-2812	820	22	dramatically	dramatically	ADV
taxlaw-2812	820	23	from	from	ADP
taxlaw-2812	820	24	representation	representation	NOUN
taxlaw-2812	820	25	,	,	PUNCT
taxlaw-2812	820	26	216	216	NUM
taxlaw-2812	820	27	this	this	PRON
taxlaw-2812	820	28	is	be	AUX
taxlaw-2812	820	29	a	a	DET
taxlaw-2812	820	30	critical	critical	ADJ
taxlaw-2812	820	31	gap	gap	NOUN
taxlaw-2812	820	32	in	in	ADP
taxlaw-2812	820	33	the	the	DET
taxlaw-2812	820	34	information	information	NOUN
taxlaw-2812	820	35	and	and	CCONJ
taxlaw-2812	820	36	services	service	NOUN
taxlaw-2812	820	37	provided	provide	VERB
taxlaw-2812	820	38	by	by	ADP
taxlaw-2812	820	39	the	the	DET
taxlaw-2812	820	40	“	"	PUNCT
taxlaw-2812	820	41	eic	eic	PROPN
taxlaw-2812	820	42	partner	partner	NOUN
taxlaw-2812	820	43	”	"	PUNCT
taxlaw-2812	820	44	organization	organization	NOUN
taxlaw-2812	820	45	.	.	PUNCT
taxlaw-2812	821	1	as	as	ADP
taxlaw-2812	821	2	a	a	DET
taxlaw-2812	821	3	result	result	NOUN
taxlaw-2812	821	4	,	,	PUNCT
taxlaw-2812	821	5	funds	fund	NOUN
taxlaw-2812	821	6	should	should	AUX
taxlaw-2812	821	7	be	be	AUX
taxlaw-2812	821	8	allocated	allocate	VERB
taxlaw-2812	821	9	to	to	PART
taxlaw-2812	821	10	help	help	VERB
taxlaw-2812	821	11	develop	develop	VERB
taxlaw-2812	821	12	information	information	NOUN
taxlaw-2812	821	13	for	for	ADP
taxlaw-2812	821	14	those	those	DET
taxlaw-2812	821	15	eitc	eitc	ADJ
taxlaw-2812	821	16	filers	filer	NOUN
taxlaw-2812	821	17	who	who	PRON
taxlaw-2812	821	18	are	be	AUX
taxlaw-2812	821	19	subjected	subject	VERB
taxlaw-2812	821	20	to	to	ADP
taxlaw-2812	821	21	an	an	DET
taxlaw-2812	821	22	audit	audit	NOUN
taxlaw-2812	821	23	.	.	PUNCT
taxlaw-2812	822	1	first	first	ADV
taxlaw-2812	822	2	,	,	PUNCT
taxlaw-2812	822	3	the	the	DET
taxlaw-2812	822	4	eic	eic	PROPN
taxlaw-2812	822	5	hotline	hotline	NOUN
taxlaw-2812	822	6	should	should	AUX
taxlaw-2812	822	7	be	be	AUX
taxlaw-2812	822	8	expanded	expand	VERB
taxlaw-2812	822	9	(	(	PUNCT
taxlaw-2812	822	10	or	or	CCONJ
taxlaw-2812	822	11	a	a	DET
taxlaw-2812	822	12	new	new	ADJ
taxlaw-2812	822	13	hotline	hotline	NOUN
taxlaw-2812	822	14	created	create	VERB
taxlaw-2812	822	15	)	)	PUNCT
taxlaw-2812	822	16	so	so	SCONJ
taxlaw-2812	822	17	that	that	SCONJ
taxlaw-2812	822	18	eitc	eitc	PROPN
taxlaw-2812	822	19	claimants	claimant	NOUN
taxlaw-2812	822	20	subject	subject	ADJ
taxlaw-2812	822	21	to	to	ADP
taxlaw-2812	822	22	an	an	DET
taxlaw-2812	822	23	audit	audit	NOUN
taxlaw-2812	822	24	can	can	AUX
taxlaw-2812	822	25	gain	gain	VERB
taxlaw-2812	822	26	access	access	NOUN
taxlaw-2812	822	27	to	to	ADP
taxlaw-2812	822	28	information	information	NOUN
taxlaw-2812	822	29	on	on	ADP
taxlaw-2812	822	30	the	the	DET
taxlaw-2812	822	31	audit	audit	NOUN
taxlaw-2812	822	32	process	process	NOUN
taxlaw-2812	822	33	and	and	CCONJ
taxlaw-2812	822	34	the	the	DET
taxlaw-2812	822	35	location	location	NOUN
taxlaw-2812	822	36	of	of	ADP
taxlaw-2812	822	37	the	the	DET
taxlaw-2812	822	38	nearest	near	ADJ
taxlaw-2812	822	39	legal	legal	ADJ
taxlaw-2812	822	40	aid	aid	NOUN
taxlaw-2812	822	41	resource	resource	NOUN
taxlaw-2812	822	42	.	.	PUNCT
taxlaw-2812	823	1	second	second	ADJ
taxlaw-2812	823	2	,	,	PUNCT
taxlaw-2812	823	3	the	the	DET
taxlaw-2812	823	4	website	website	NOUN
taxlaw-2812	823	5	should	should	AUX
taxlaw-2812	823	6	provide	provide	VERB
taxlaw-2812	823	7	clear	clear	ADJ
taxlaw-2812	823	8	information	information	NOUN
taxlaw-2812	823	9	on	on	ADP
taxlaw-2812	823	10	the	the	DET
taxlaw-2812	823	11	audit	audit	NOUN
taxlaw-2812	823	12	and	and	CCONJ
taxlaw-2812	823	13	tax	tax	NOUN
taxlaw-2812	823	14	court	court	NOUN
taxlaw-2812	823	15	process	process	NOUN
taxlaw-2812	823	16	.	.	PUNCT
taxlaw-2812	824	1	for	for	ADP
taxlaw-2812	824	2	example	example	NOUN
taxlaw-2812	824	3	,	,	PUNCT
taxlaw-2812	824	4	the	the	DET
taxlaw-2812	824	5	site	site	NOUN
taxlaw-2812	824	6	could	could	AUX
taxlaw-2812	824	7	provide	provide	VERB
taxlaw-2812	824	8	examples	example	NOUN
taxlaw-2812	824	9	of	of	ADP
taxlaw-2812	824	10	the	the	DET
taxlaw-2812	824	11	types	type	NOUN
taxlaw-2812	824	12	of	of	ADP
taxlaw-2812	824	13	documents	document	NOUN
taxlaw-2812	824	14	to	to	PART
taxlaw-2812	824	15	submit	submit	VERB
taxlaw-2812	824	16	during	during	ADP
taxlaw-2812	824	17	correspondence	correspondence	NOUN
taxlaw-2812	824	18	audits	audits	NOUN
taxlaw-2812	824	19	to	to	PART
taxlaw-2812	824	20	satisfy	satisfy	VERB
taxlaw-2812	824	21	common	common	ADJ
taxlaw-2812	824	22	irs	irs	PROPN
taxlaw-2812	824	23	requests	request	NOUN
taxlaw-2812	824	24	.	.	PUNCT
taxlaw-2812	825	1	similarly	similarly	ADV
taxlaw-2812	825	2	,	,	PUNCT
taxlaw-2812	825	3	the	the	DET
taxlaw-2812	825	4	eic	eic	PROPN
taxlaw-2812	825	5	partner	partner	NOUN
taxlaw-2812	825	6	organization	organization	NOUN
taxlaw-2812	825	7	could	could	AUX
taxlaw-2812	825	8	begin	begin	VERB
taxlaw-2812	825	9	development	development	NOUN
taxlaw-2812	825	10	of	of	ADP
taxlaw-2812	825	11	audit	audit	NOUN
taxlaw-2812	825	12	best	good	ADJ
taxlaw-2812	825	13	practices	practice	NOUN
taxlaw-2812	825	14	to	to	PART
taxlaw-2812	825	15	complement	complement	VERB
taxlaw-2812	825	16	the	the	DET
taxlaw-2812	825	17	filing	filing	NOUN
taxlaw-2812	825	18	best	good	ADJ
taxlaw-2812	825	19	practices	practice	NOUN
taxlaw-2812	825	20	currently	currently	ADV
taxlaw-2812	825	21	provided	provide	VERB
taxlaw-2812	825	22	to	to	ADP
taxlaw-2812	825	23	partner	partner	NOUN
taxlaw-2812	825	24	organizations	organization	NOUN
taxlaw-2812	825	25	.	.	PUNCT
taxlaw-2812	826	1	although	although	SCONJ
taxlaw-2812	826	2	not	not	PART
taxlaw-2812	826	3	an	an	DET
taxlaw-2812	826	4	exhaustive	exhaustive	ADJ
taxlaw-2812	826	5	list	list	NOUN
taxlaw-2812	826	6	,	,	PUNCT
taxlaw-2812	826	7	all	all	PRON
taxlaw-2812	826	8	of	of	ADP
taxlaw-2812	826	9	these	these	DET
taxlaw-2812	826	10	steps	step	NOUN
taxlaw-2812	826	11	would	would	AUX
taxlaw-2812	826	12	be	be	AUX
taxlaw-2812	826	13	relatively	relatively	ADV
taxlaw-2812	826	14	straightforward	straightforward	ADJ
taxlaw-2812	826	15	mechanisms	mechanism	NOUN
taxlaw-2812	826	16	to	to	PART
taxlaw-2812	826	17	improve	improve	VERB
taxlaw-2812	826	18	the	the	DET
taxlaw-2812	826	19	coverage	coverage	NOUN
taxlaw-2812	826	20	of	of	ADP
taxlaw-2812	826	21	taxpayer	taxpayer	NOUN
taxlaw-2812	826	22	self	self	NOUN
taxlaw-2812	826	23	-	-	PUNCT
taxlaw-2812	826	24	help	help	NOUN
taxlaw-2812	826	25	and	and	CCONJ
taxlaw-2812	826	26	extend	extend	VERB
taxlaw-2812	826	27	the	the	DET
taxlaw-2812	826	28	limited	limited	ADJ
taxlaw-2812	826	29	assistance	assistance	NOUN
taxlaw-2812	826	30	made	make	VERB
taxlaw-2812	826	31	possible	possible	ADJ
taxlaw-2812	826	32	by	by	ADP
taxlaw-2812	826	33	the	the	DET
taxlaw-2812	826	34	eic	eic	PROPN
taxlaw-2812	826	35	partner	partner	NOUN
taxlaw-2812	826	36	website	website	NOUN
taxlaw-2812	826	37	into	into	ADP
taxlaw-2812	826	38	the	the	DET
taxlaw-2812	826	39	domain	domain	NOUN
taxlaw-2812	826	40	of	of	ADP
taxlaw-2812	826	41	eitc	eitc	NOUN
taxlaw-2812	826	42	audits	audits	NOUN
taxlaw-2812	826	43	and	and	CCONJ
taxlaw-2812	826	44	tax	tax	NOUN
taxlaw-2812	826	45	court	court	NOUN
taxlaw-2812	826	46	adjudication	adjudication	NOUN
taxlaw-2812	826	47	.	.	PUNCT
taxlaw-2812	827	1	as	as	ADV
taxlaw-2812	827	2	helpful	helpful	ADJ
taxlaw-2812	827	3	as	as	SCONJ
taxlaw-2812	827	4	such	such	ADJ
taxlaw-2812	827	5	programs	program	NOUN
taxlaw-2812	827	6	can	can	AUX
taxlaw-2812	827	7	be	be	AUX
taxlaw-2812	827	8	,	,	PUNCT
taxlaw-2812	827	9	they	they	PRON
taxlaw-2812	827	10	are	be	AUX
taxlaw-2812	827	11	necessarily	necessarily	ADV
taxlaw-2812	827	12	limited	limit	VERB
taxlaw-2812	827	13	to	to	ADP
taxlaw-2812	827	14	individuals	individual	NOUN
taxlaw-2812	827	15	with	with	ADP
taxlaw-2812	827	16	the	the	DET
taxlaw-2812	827	17	literacy	literacy	NOUN
taxlaw-2812	827	18	and	and	CCONJ
taxlaw-2812	827	19	initiative	initiative	NOUN
taxlaw-2812	827	20	to	to	PART
taxlaw-2812	827	21	attain	attain	VERB
taxlaw-2812	827	22	self	self	NOUN
taxlaw-2812	827	23	-	-	PUNCT
taxlaw-2812	827	24	help	help	NOUN
taxlaw-2812	827	25	via	via	ADP
taxlaw-2812	827	26	navigation	navigation	NOUN
taxlaw-2812	827	27	of	of	ADP
taxlaw-2812	827	28	such	such	ADJ
taxlaw-2812	827	29	resources	resource	NOUN
taxlaw-2812	827	30	.	.	PUNCT
taxlaw-2812	828	1	as	as	SCONJ
taxlaw-2812	828	2	one	one	NUM
taxlaw-2812	828	3	209	209	NUM
taxlaw-2812	828	4	see	see	VERB
taxlaw-2812	828	5	montana	montana	PROPN
taxlaw-2812	828	6	legal	legal	ADJ
taxlaw-2812	828	7	services	service	NOUN
taxlaw-2812	828	8	association	association	NOUN
taxlaw-2812	828	9	,	,	PUNCT
taxlaw-2812	828	10	2007	2007	NUM
taxlaw-2812	828	11	-	-	SYM
taxlaw-2812	828	12	2008	2008	NUM
taxlaw-2812	828	13	montana	montana	NOUN
taxlaw-2812	828	14	legal	legal	ADJ
taxlaw-2812	828	15	services	service	NOUN
taxlaw-2812	828	16	association	association	NOUN
taxlaw-2812	828	17	guide	guide	NOUN
taxlaw-2812	828	18	to	to	ADP
taxlaw-2812	828	19	annual	annual	ADJ
taxlaw-2812	828	20	implementation	implementation	NOUN
taxlaw-2812	828	21	and	and	CCONJ
taxlaw-2812	828	22	outreach	outreach	NOUN
taxlaw-2812	828	23	:	:	PUNCT
taxlaw-2812	828	24	i	i	PRON
taxlaw-2812	828	25	-	-	PUNCT
taxlaw-2812	828	26	can	can	AUX
taxlaw-2812	828	27	!	!	PUNCT
taxlaw-2812	829	1	e	e	X
taxlaw-2812	829	2	-	-	NOUN
taxlaw-2812	829	3	file	file	NOUN
taxlaw-2812	829	4	,	,	PUNCT
taxlaw-2812	829	5	i	i	PRON
taxlaw-2812	829	6	-	-	PUNCT
taxlaw-2812	829	7	can	can	AUX
taxlaw-2812	829	8	!	!	PUNCT
taxlaw-2812	830	1	e	e	X
taxlaw-2812	830	2	-	-	NOUN
taxlaw-2812	830	3	file	file	NOUN
taxlaw-2812	830	4	(	(	PUNCT
taxlaw-2812	830	5	sept	sept	PROPN
taxlaw-2812	830	6	.	.	PROPN
taxlaw-2812	830	7	18	18	NUM
taxlaw-2812	830	8	,	,	PUNCT
taxlaw-2812	830	9	2007	2007	NUM
taxlaw-2812	830	10	)	)	PUNCT
taxlaw-2812	830	11	,	,	PUNCT
taxlaw-2812	830	12	available	available	ADJ
taxlaw-2812	830	13	at	at	ADP
taxlaw-2812	830	14	http://www.eicpartner.com/userfiles/2007-2008%20i-can%20binder(2).pdf	http://www.eicpartner.com/userfiles/2007-2008%20i-can%20binder(2).pdf	PROPN
taxlaw-2812	830	15	.	.	PUNCT
taxlaw-2812	831	1	210	210	NUM
taxlaw-2812	832	1	i	i	PRON
taxlaw-2812	832	2	d.	d.	PROPN
taxlaw-2812	832	3	211	211	NUM
taxlaw-2812	832	4	i	i	PRON
taxlaw-2812	832	5	d.	d.	PROPN
taxlaw-2812	832	6	212	212	NUM
taxlaw-2812	832	7	see	see	VERB
taxlaw-2812	832	8	charn	charn	PROPN
taxlaw-2812	832	9	,	,	PUNCT
taxlaw-2812	832	10	supra	supra	PROPN
taxlaw-2812	832	11	note	note	PROPN
taxlaw-2812	832	12	188	188	NUM
taxlaw-2812	832	13	,	,	PUNCT
taxlaw-2812	832	14	at	at	ADP
taxlaw-2812	832	15	1040	1040	NUM
taxlaw-2812	832	16	-	-	SYM
taxlaw-2812	832	17	41	41	NUM
taxlaw-2812	832	18	.	.	NOUN
taxlaw-2812	833	1	213	213	NUM
taxlaw-2812	833	2	legal	legal	ADJ
taxlaw-2812	833	3	aid	aid	NOUN
taxlaw-2812	833	4	society	society	NOUN
taxlaw-2812	833	5	of	of	ADP
taxlaw-2812	833	6	orange	orange	PROPN
taxlaw-2812	833	7	county	county	PROPN
taxlaw-2812	833	8	,	,	PUNCT
taxlaw-2812	833	9	how	how	SCONJ
taxlaw-2812	833	10	we	we	PRON
taxlaw-2812	833	11	can	can	AUX
taxlaw-2812	833	12	help	help	VERB
taxlaw-2812	833	13	,	,	PUNCT
taxlaw-2812	833	14	i	i	PRON
taxlaw-2812	833	15	-	-	PUNCT
taxlaw-2812	833	16	can	can	AUX
taxlaw-2812	833	17	!	!	PUNCT
taxlaw-2812	834	1	e	e	X
taxlaw-2812	834	2	-	-	NOUN
taxlaw-2812	834	3	file	file	NOUN
taxlaw-2812	834	4	,	,	PUNCT
taxlaw-2812	834	5	http://www.icanefile.org/help.asp?caller=	http://www.icanefile.org/help.asp?caller=	X
taxlaw-2812	834	6	(	(	PUNCT
taxlaw-2812	834	7	last	last	ADV
taxlaw-2812	834	8	visited	visit	VERB
taxlaw-2812	834	9	jan	jan	PROPN
taxlaw-2812	834	10	.	.	PROPN
taxlaw-2812	834	11	9	9	NUM
taxlaw-2812	834	12	,	,	PUNCT
taxlaw-2812	834	13	2011	2011	NUM
taxlaw-2812	834	14	)	)	PUNCT
taxlaw-2812	834	15	.	.	PUNCT
taxlaw-2812	835	1	214	214	NUM
taxlaw-2812	836	1	i	i	PRON
taxlaw-2812	836	2	d.	d.	PROPN
taxlaw-2812	836	3	215	215	NUM
taxlaw-2812	836	4	see	see	VERB
taxlaw-2812	836	5	i	i	PRON
taxlaw-2812	836	6	d.	d.	PROPN
taxlaw-2812	836	7	216	216	NUM
taxlaw-2812	836	8	nat’l	nat’l	PROPN
taxlaw-2812	836	9	taxpayer	taxpayer	NOUN
taxlaw-2812	836	10	advocate	advocate	NOUN
taxlaw-2812	836	11	,	,	PUNCT
taxlaw-2812	836	12	supra	supra	PROPN
taxlaw-2812	836	13	note	note	PROPN
taxlaw-2812	836	14	65	65	NUM
taxlaw-2812	836	15	,	,	PUNCT
taxlaw-2812	836	16	at	at	ADP
taxlaw-2812	836	17	119	119	NUM
taxlaw-2812	836	18	.	.	NOUN
taxlaw-2812	836	19	208	208	NUM
taxlaw-2812	836	20	columbia	columbia	PROPN
taxlaw-2812	836	21	journal	journal	PROPN
taxlaw-2812	836	22	of	of	ADP
taxlaw-2812	836	23	tax	tax	NOUN
taxlaw-2812	836	24	law	law	NOUN
taxlaw-2812	836	25	[	[	X
taxlaw-2812	836	26	vol.3:177	vol.3:177	PROPN
taxlaw-2812	836	27	commentator	commentator	NOUN
taxlaw-2812	836	28	pointed	point	VERB
taxlaw-2812	836	29	out	out	ADP
taxlaw-2812	836	30	when	when	SCONJ
taxlaw-2812	836	31	discussing	discuss	VERB
taxlaw-2812	836	32	the	the	DET
taxlaw-2812	836	33	limits	limit	NOUN
taxlaw-2812	836	34	of	of	ADP
taxlaw-2812	836	35	self	self	NOUN
taxlaw-2812	836	36	-	-	PUNCT
taxlaw-2812	836	37	help	help	NOUN
taxlaw-2812	836	38	in	in	ADP
taxlaw-2812	836	39	the	the	DET
taxlaw-2812	836	40	tax	tax	NOUN
taxlaw-2812	836	41	system	system	NOUN
taxlaw-2812	836	42	,	,	PUNCT
taxlaw-2812	836	43	“	"	PUNCT
taxlaw-2812	836	44	[	[	X
taxlaw-2812	836	45	s]lightly	s]lightly	ADV
taxlaw-2812	836	46	more	more	ADJ
taxlaw-2812	836	47	than	than	ADP
taxlaw-2812	836	48	20	20	NUM
taxlaw-2812	836	49	%	%	NOUN
taxlaw-2812	836	50	of	of	ADP
taxlaw-2812	836	51	the	the	DET
taxlaw-2812	836	52	population	population	NOUN
taxlaw-2812	836	53	lacks	lack	VERB
taxlaw-2812	836	54	the	the	DET
taxlaw-2812	836	55	skills	skill	NOUN
taxlaw-2812	836	56	necessary	necessary	ADJ
taxlaw-2812	836	57	to	to	PART
taxlaw-2812	836	58	read	read	VERB
taxlaw-2812	836	59	a	a	DET
taxlaw-2812	836	60	food	food	NOUN
taxlaw-2812	836	61	label	label	NOUN
taxlaw-2812	836	62	,	,	PUNCT
taxlaw-2812	836	63	fill	fill	VERB
taxlaw-2812	836	64	out	out	ADP
taxlaw-2812	836	65	a	a	DET
taxlaw-2812	836	66	form	form	NOUN
taxlaw-2812	836	67	,	,	PUNCT
taxlaw-2812	836	68	or	or	CCONJ
taxlaw-2812	836	69	read	read	VERB
taxlaw-2812	836	70	a	a	DET
taxlaw-2812	836	71	simple	simple	ADJ
taxlaw-2812	836	72	story	story	NOUN
taxlaw-2812	836	73	to	to	ADP
taxlaw-2812	836	74	a	a	DET
taxlaw-2812	836	75	child	child	NOUN
taxlaw-2812	836	76	.	.	PUNCT
taxlaw-2812	836	77	”	"	PUNCT
taxlaw-2812	837	1	217	217	NUM
taxlaw-2812	837	2	a	a	DET
taxlaw-2812	837	3	single	single	ADJ
taxlaw-2812	837	4	mother	mother	NOUN
taxlaw-2812	837	5	with	with	ADP
taxlaw-2812	837	6	full	full	ADJ
taxlaw-2812	837	7	-	-	PUNCT
taxlaw-2812	837	8	time	time	NOUN
taxlaw-2812	837	9	work	work	NOUN
taxlaw-2812	837	10	and	and	CCONJ
taxlaw-2812	837	11	child	child	NOUN
taxlaw-2812	837	12	-	-	PUNCT
taxlaw-2812	837	13	rearing	rear	VERB
taxlaw-2812	837	14	responsibilities	responsibility	NOUN
taxlaw-2812	837	15	but	but	CCONJ
taxlaw-2812	837	16	lacking	lack	VERB
taxlaw-2812	837	17	internet	internet	NOUN
taxlaw-2812	837	18	access	access	NOUN
taxlaw-2812	837	19	may	may	AUX
taxlaw-2812	837	20	not	not	PART
taxlaw-2812	837	21	be	be	AUX
taxlaw-2812	837	22	wellpositioned	wellpositione	VERB
taxlaw-2812	837	23	to	to	PART
taxlaw-2812	837	24	avail	avail	VERB
taxlaw-2812	837	25	herself	herself	PRON
taxlaw-2812	837	26	of	of	ADP
taxlaw-2812	837	27	limited	limited	ADJ
taxlaw-2812	837	28	assistance	assistance	NOUN
taxlaw-2812	837	29	resources	resource	NOUN
taxlaw-2812	837	30	such	such	ADJ
taxlaw-2812	837	31	as	as	ADP
taxlaw-2812	837	32	the	the	DET
taxlaw-2812	837	33	i	i	PROPN
taxlaw-2812	837	34	-	-	PUNCT
taxlaw-2812	837	35	can	can	AUX
taxlaw-2812	837	36	!	!	PUNCT
taxlaw-2812	838	1	program	program	NOUN
taxlaw-2812	838	2	.	.	PUNCT
taxlaw-2812	839	1	the	the	DET
taxlaw-2812	839	2	irs	irs	PROPN
taxlaw-2812	839	3	’s	’s	PART
taxlaw-2812	839	4	vita	vita	NOUN
taxlaw-2812	839	5	program	program	NOUN
taxlaw-2812	839	6	,	,	PUNCT
taxlaw-2812	839	7	as	as	SCONJ
taxlaw-2812	839	8	discussed	discuss	VERB
taxlaw-2812	839	9	earlier	early	ADV
taxlaw-2812	839	10	,	,	PUNCT
taxlaw-2812	839	11	is	be	AUX
taxlaw-2812	839	12	well	well	ADV
taxlaw-2812	839	13	-	-	PUNCT
taxlaw-2812	839	14	placed	place	VERB
taxlaw-2812	839	15	to	to	PART
taxlaw-2812	839	16	remedy	remedy	VERB
taxlaw-2812	839	17	this	this	DET
taxlaw-2812	839	18	gap	gap	NOUN
taxlaw-2812	839	19	.	.	PUNCT
taxlaw-2812	840	1	218	218	NUM
taxlaw-2812	840	2	vita	vita	NOUN
taxlaw-2812	840	3	’s	’s	PART
taxlaw-2812	840	4	trained	train	VERB
taxlaw-2812	840	5	volunteers	volunteer	NOUN
taxlaw-2812	840	6	not	not	PART
taxlaw-2812	840	7	only	only	ADV
taxlaw-2812	840	8	serve	serve	VERB
taxlaw-2812	840	9	a	a	DET
taxlaw-2812	840	10	critical	critical	ADJ
taxlaw-2812	840	11	role	role	NOUN
taxlaw-2812	840	12	in	in	ADP
taxlaw-2812	840	13	areas	area	NOUN
taxlaw-2812	840	14	where	where	SCONJ
taxlaw-2812	840	15	programs	program	NOUN
taxlaw-2812	840	16	such	such	ADJ
taxlaw-2812	840	17	as	as	ADP
taxlaw-2812	840	18	eic	eic	PROPN
taxlaw-2812	840	19	partner	partner	NOUN
taxlaw-2812	840	20	and	and	CCONJ
taxlaw-2812	840	21	i	i	PRON
taxlaw-2812	840	22	-	-	PUNCT
taxlaw-2812	840	23	can	can	AUX
taxlaw-2812	840	24	!	!	PUNCT
taxlaw-2812	841	1	are	be	AUX
taxlaw-2812	841	2	not	not	PART
taxlaw-2812	841	3	yet	yet	ADV
taxlaw-2812	841	4	implemented	implement	VERB
taxlaw-2812	841	5	,	,	PUNCT
taxlaw-2812	841	6	but	but	CCONJ
taxlaw-2812	841	7	can	can	AUX
taxlaw-2812	841	8	also	also	ADV
taxlaw-2812	841	9	assist	assist	VERB
taxlaw-2812	841	10	where	where	SCONJ
taxlaw-2812	841	11	eitc	eitc	ADJ
taxlaw-2812	841	12	claimants	claimant	NOUN
taxlaw-2812	841	13	have	have	VERB
taxlaw-2812	841	14	access	access	NOUN
taxlaw-2812	841	15	to	to	ADP
taxlaw-2812	841	16	such	such	ADJ
taxlaw-2812	841	17	technology	technology	NOUN
taxlaw-2812	841	18	but	but	CCONJ
taxlaw-2812	841	19	are	be	AUX
taxlaw-2812	841	20	unable	unable	ADJ
taxlaw-2812	841	21	or	or	CCONJ
taxlaw-2812	841	22	unwilling	unwilling	ADJ
taxlaw-2812	841	23	to	to	PART
taxlaw-2812	841	24	use	use	VERB
taxlaw-2812	841	25	it	it	PRON
taxlaw-2812	841	26	.	.	PUNCT
taxlaw-2812	842	1	many	many	ADJ
taxlaw-2812	842	2	legal	legal	ADJ
taxlaw-2812	842	3	services	service	NOUN
taxlaw-2812	842	4	organizations	organization	NOUN
taxlaw-2812	842	5	recognize	recognize	VERB
taxlaw-2812	842	6	the	the	DET
taxlaw-2812	842	7	importance	importance	NOUN
taxlaw-2812	842	8	of	of	ADP
taxlaw-2812	842	9	vita	vita	NOUN
taxlaw-2812	842	10	in	in	ADP
taxlaw-2812	842	11	meeting	meet	VERB
taxlaw-2812	842	12	this	this	DET
taxlaw-2812	842	13	demand	demand	NOUN
taxlaw-2812	842	14	and	and	CCONJ
taxlaw-2812	842	15	make	make	VERB
taxlaw-2812	842	16	concerted	concerted	ADJ
taxlaw-2812	842	17	efforts	effort	NOUN
taxlaw-2812	842	18	to	to	PART
taxlaw-2812	842	19	publicize	publicize	VERB
taxlaw-2812	842	20	vita	vita	NOUN
taxlaw-2812	842	21	site	site	NOUN
taxlaw-2812	842	22	locations	location	NOUN
taxlaw-2812	842	23	to	to	ADP
taxlaw-2812	842	24	their	their	PRON
taxlaw-2812	842	25	clientele	clientele	NOUN
taxlaw-2812	842	26	;	;	PUNCT
taxlaw-2812	842	27	it	it	PRON
taxlaw-2812	842	28	is	be	AUX
taxlaw-2812	842	29	critical	critical	ADJ
taxlaw-2812	842	30	that	that	SCONJ
taxlaw-2812	842	31	they	they	PRON
taxlaw-2812	842	32	continue	continue	VERB
taxlaw-2812	842	33	to	to	PART
taxlaw-2812	842	34	do	do	VERB
taxlaw-2812	842	35	so	so	ADV
taxlaw-2812	842	36	.	.	PUNCT
taxlaw-2812	843	1	219	219	NUM
taxlaw-2812	843	2	b.	b.	NOUN
taxlaw-2812	843	3	expanding	expand	VERB
taxlaw-2812	843	4	and	and	CCONJ
taxlaw-2812	843	5	improving	improve	VERB
taxlaw-2812	843	6	low	low	ADJ
taxlaw-2812	843	7	income	income	NOUN
taxlaw-2812	843	8	tax	tax	NOUN
taxlaw-2812	843	9	clinics	clinic	NOUN
taxlaw-2812	843	10	low	low	ADJ
taxlaw-2812	843	11	income	income	NOUN
taxlaw-2812	843	12	tax	tax	NOUN
taxlaw-2812	843	13	clinics	clinic	NOUN
taxlaw-2812	843	14	(	(	PUNCT
taxlaw-2812	843	15	“	"	PUNCT
taxlaw-2812	843	16	litcs	litcs	NOUN
taxlaw-2812	843	17	”	"	PUNCT
taxlaw-2812	843	18	)	)	PUNCT
taxlaw-2812	843	19	can	can	AUX
taxlaw-2812	843	20	and	and	CCONJ
taxlaw-2812	843	21	must	must	AUX
taxlaw-2812	843	22	play	play	VERB
taxlaw-2812	843	23	a	a	DET
taxlaw-2812	843	24	much	much	ADV
taxlaw-2812	843	25	greater	great	ADJ
taxlaw-2812	843	26	role	role	NOUN
taxlaw-2812	843	27	with	with	ADP
taxlaw-2812	843	28	respect	respect	NOUN
taxlaw-2812	843	29	to	to	ADP
taxlaw-2812	843	30	representing	represent	VERB
taxlaw-2812	843	31	eitc	eitc	ADJ
taxlaw-2812	843	32	claimants	claimant	NOUN
taxlaw-2812	843	33	who	who	PRON
taxlaw-2812	843	34	have	have	AUX
taxlaw-2812	843	35	been	be	AUX
taxlaw-2812	843	36	targeted	target	VERB
taxlaw-2812	843	37	for	for	ADP
taxlaw-2812	843	38	audits	audits	NOUN
taxlaw-2812	843	39	.	.	PUNCT
taxlaw-2812	844	1	220	220	NUM
taxlaw-2812	844	2	viewed	view	VERB
taxlaw-2812	844	3	in	in	ADP
taxlaw-2812	844	4	light	light	NOUN
taxlaw-2812	844	5	of	of	ADP
taxlaw-2812	844	6	the	the	DET
taxlaw-2812	844	7	significant	significant	ADJ
taxlaw-2812	844	8	need	need	NOUN
taxlaw-2812	844	9	for	for	ADP
taxlaw-2812	844	10	and	and	CCONJ
taxlaw-2812	844	11	dramatic	dramatic	ADJ
taxlaw-2812	844	12	impact	impact	NOUN
taxlaw-2812	844	13	of	of	ADP
taxlaw-2812	844	14	representation	representation	NOUN
taxlaw-2812	844	15	,	,	PUNCT
taxlaw-2812	844	16	the	the	DET
taxlaw-2812	844	17	federal	federal	ADJ
taxlaw-2812	844	18	litc	litc	NOUN
taxlaw-2812	844	19	budget	budget	NOUN
taxlaw-2812	844	20	of	of	ADP
taxlaw-2812	844	21	$	$	SYM
taxlaw-2812	844	22	9.5	9.5	NUM
taxlaw-2812	844	23	million	million	NUM
taxlaw-2812	844	24	per	per	ADP
taxlaw-2812	844	25	year	year	NOUN
taxlaw-2812	844	26	is	be	AUX
taxlaw-2812	844	27	woefully	woefully	ADV
taxlaw-2812	844	28	inadequate	inadequate	ADJ
taxlaw-2812	844	29	,	,	PUNCT
taxlaw-2812	844	30	221	221	NUM
taxlaw-2812	844	31	both	both	CCONJ
taxlaw-2812	844	32	when	when	SCONJ
taxlaw-2812	844	33	seen	see	VERB
taxlaw-2812	844	34	in	in	ADP
taxlaw-2812	844	35	light	light	NOUN
taxlaw-2812	844	36	of	of	ADP
taxlaw-2812	844	37	need	need	NOUN
taxlaw-2812	844	38	for	for	ADP
taxlaw-2812	844	39	legal	legal	ADJ
taxlaw-2812	844	40	services	service	NOUN
taxlaw-2812	844	41	and	and	CCONJ
taxlaw-2812	844	42	in	in	ADP
taxlaw-2812	844	43	light	light	NOUN
taxlaw-2812	844	44	of	of	ADP
taxlaw-2812	844	45	the	the	DET
taxlaw-2812	844	46	estimated	estimate	VERB
taxlaw-2812	844	47	$	$	SYM
taxlaw-2812	844	48	300	300	NUM
taxlaw-2812	844	49	million	million	NUM
taxlaw-2812	844	50	a	a	DET
taxlaw-2812	844	51	year	year	NOUN
taxlaw-2812	844	52	that	that	PRON
taxlaw-2812	844	53	eligible	eligible	ADJ
taxlaw-2812	844	54	eitc	eitc	PROPN
taxlaw-2812	844	55	claimants	claimant	NOUN
taxlaw-2812	844	56	are	be	AUX
taxlaw-2812	844	57	denied	deny	VERB
taxlaw-2812	844	58	due	due	ADP
taxlaw-2812	844	59	to	to	ADP
taxlaw-2812	844	60	the	the	DET
taxlaw-2812	844	61	lack	lack	NOUN
taxlaw-2812	844	62	of	of	ADP
taxlaw-2812	844	63	representation	representation	NOUN
taxlaw-2812	844	64	.	.	PUNCT
taxlaw-2812	845	1	222	222	NUM
taxlaw-2812	845	2	litcs	litcs	NOUN
taxlaw-2812	845	3	handled	handle	VERB
taxlaw-2812	845	4	roughly	roughly	ADV
taxlaw-2812	845	5	37,000	37,000	NUM
taxlaw-2812	845	6	taxpayer	taxpayer	NOUN
taxlaw-2812	845	7	controversies	controversy	NOUN
taxlaw-2812	845	8	in	in	ADP
taxlaw-2812	845	9	2008	2008	NUM
taxlaw-2812	845	10	;	;	PUNCT
taxlaw-2812	845	11	assuming	assume	VERB
taxlaw-2812	845	12	an	an	DET
taxlaw-2812	845	13	litc	litc	ADJ
taxlaw-2812	845	14	funding	funding	NOUN
taxlaw-2812	845	15	amount	amount	NOUN
taxlaw-2812	845	16	of	of	ADP
taxlaw-2812	845	17	$	$	SYM
taxlaw-2812	845	18	20	20	NUM
taxlaw-2812	845	19	million	million	NUM
taxlaw-2812	845	20	(	(	PUNCT
taxlaw-2812	845	21	a	a	DET
taxlaw-2812	845	22	figure	figure	NOUN
taxlaw-2812	845	23	which	which	PRON
taxlaw-2812	845	24	assumes	assume	VERB
taxlaw-2812	845	25	the	the	DET
taxlaw-2812	845	26	full	full	ADJ
taxlaw-2812	845	27	budget	budget	NOUN
taxlaw-2812	845	28	was	be	AUX
taxlaw-2812	845	29	disbursed	disburse	VERB
taxlaw-2812	845	30	along	along	ADP
taxlaw-2812	845	31	with	with	ADP
taxlaw-2812	845	32	matching	match	VERB
taxlaw-2812	845	33	spending	spending	NOUN
taxlaw-2812	845	34	by	by	ADP
taxlaw-2812	845	35	educational	educational	ADJ
taxlaw-2812	845	36	institutions	institution	NOUN
taxlaw-2812	845	37	)	)	PUNCT
taxlaw-2812	845	38	,	,	PUNCT
taxlaw-2812	845	39	the	the	DET
taxlaw-2812	845	40	average	average	ADJ
taxlaw-2812	845	41	cost	cost	NOUN
taxlaw-2812	845	42	per	per	ADP
taxlaw-2812	845	43	controversy	controversy	NOUN
taxlaw-2812	845	44	can	can	AUX
taxlaw-2812	845	45	be	be	AUX
taxlaw-2812	845	46	estimated	estimate	VERB
taxlaw-2812	845	47	at	at	ADP
taxlaw-2812	845	48	$	$	SYM
taxlaw-2812	845	49	540	540	NUM
taxlaw-2812	845	50	.	.	PUNCT
taxlaw-2812	845	51	223	223	NUM
taxlaw-2812	846	1	while	while	SCONJ
taxlaw-2812	846	2	it	it	PRON
taxlaw-2812	846	3	is	be	AUX
taxlaw-2812	846	4	unrealistic	unrealistic	ADJ
taxlaw-2812	846	5	,	,	PUNCT
taxlaw-2812	846	6	at	at	ADP
taxlaw-2812	846	7	least	least	ADJ
taxlaw-2812	846	8	in	in	ADP
taxlaw-2812	846	9	the	the	DET
taxlaw-2812	846	10	immediate	immediate	ADJ
taxlaw-2812	846	11	term	term	NOUN
taxlaw-2812	846	12	,	,	PUNCT
taxlaw-2812	846	13	to	to	PART
taxlaw-2812	846	14	expect	expect	VERB
taxlaw-2812	846	15	congress	congress	PROPN
taxlaw-2812	846	16	to	to	PART
taxlaw-2812	846	17	expand	expand	VERB
taxlaw-2812	846	18	the	the	DET
taxlaw-2812	846	19	litc	litc	PROPN
taxlaw-2812	846	20	program	program	NOUN
taxlaw-2812	846	21	budget	budget	NOUN
taxlaw-2812	846	22	in	in	ADP
taxlaw-2812	846	23	order	order	NOUN
taxlaw-2812	846	24	to	to	PART
taxlaw-2812	846	25	provide	provide	VERB
taxlaw-2812	846	26	representation	representation	NOUN
taxlaw-2812	846	27	to	to	ADP
taxlaw-2812	846	28	every	every	DET
taxlaw-2812	846	29	claimant	claimant	NOUN
taxlaw-2812	846	30	,	,	PUNCT
taxlaw-2812	846	31	each	each	DET
taxlaw-2812	846	32	additional	additional	ADJ
taxlaw-2812	846	33	audit	audit	NOUN
taxlaw-2812	846	34	representation	representation	NOUN
taxlaw-2812	846	35	will	will	AUX
taxlaw-2812	846	36	,	,	PUNCT
taxlaw-2812	846	37	on	on	ADP
taxlaw-2812	846	38	average	average	ADJ
taxlaw-2812	846	39	,	,	PUNCT
taxlaw-2812	846	40	diminish	diminish	VERB
taxlaw-2812	846	41	the	the	DET
taxlaw-2812	846	42	amount	amount	NOUN
taxlaw-2812	846	43	of	of	ADP
taxlaw-2812	846	44	erroneous	erroneous	ADJ
taxlaw-2812	846	45	deprivation	deprivation	NOUN
taxlaw-2812	846	46	(	(	PUNCT
taxlaw-2812	846	47	$	$	SYM
taxlaw-2812	846	48	623	623	NUM
taxlaw-2812	846	49	)	)	PUNCT
taxlaw-2812	846	50	by	by	ADP
taxlaw-2812	846	51	more	more	ADJ
taxlaw-2812	846	52	than	than	ADP
taxlaw-2812	846	53	the	the	DET
taxlaw-2812	846	54	cost	cost	NOUN
taxlaw-2812	846	55	of	of	ADP
taxlaw-2812	846	56	that	that	DET
taxlaw-2812	846	57	representation	representation	NOUN
taxlaw-2812	846	58	(	(	PUNCT
taxlaw-2812	846	59	$	$	SYM
taxlaw-2812	846	60	540	540	NUM
taxlaw-2812	846	61	)	)	PUNCT
taxlaw-2812	846	62	.	.	PUNCT
taxlaw-2812	847	1	additional	additional	ADJ
taxlaw-2812	847	2	expenditures	expenditure	NOUN
taxlaw-2812	847	3	on	on	ADP
taxlaw-2812	847	4	audit	audit	NOUN
taxlaw-2812	847	5	representation	representation	NOUN
taxlaw-2812	847	6	will	will	AUX
taxlaw-2812	847	7	not	not	PART
taxlaw-2812	847	8	necessarily	necessarily	ADV
taxlaw-2812	847	9	pay	pay	VERB
taxlaw-2812	847	10	for	for	ADP
taxlaw-2812	847	11	themselves	themselves	PRON
taxlaw-2812	847	12	;	;	PUNCT
taxlaw-2812	847	13	in	in	ADP
taxlaw-2812	847	14	fact	fact	NOUN
taxlaw-2812	847	15	,	,	PUNCT
taxlaw-2812	847	16	if	if	SCONJ
taxlaw-2812	847	17	such	such	ADJ
taxlaw-2812	847	18	representation	representation	NOUN
taxlaw-2812	847	19	is	be	AUX
taxlaw-2812	847	20	effective	effective	ADJ
taxlaw-2812	847	21	,	,	PUNCT
taxlaw-2812	847	22	it	it	PRON
taxlaw-2812	847	23	will	will	AUX
taxlaw-2812	847	24	actually	actually	ADV
taxlaw-2812	847	25	cost	cost	VERB
taxlaw-2812	847	26	the	the	DET
taxlaw-2812	847	27	government	government	NOUN
taxlaw-2812	847	28	more	more	ADV
taxlaw-2812	847	29	because	because	SCONJ
taxlaw-2812	847	30	claimants	claimant	NOUN
taxlaw-2812	847	31	will	will	AUX
taxlaw-2812	847	32	be	be	AUX
taxlaw-2812	847	33	recouping	recoup	VERB
taxlaw-2812	847	34	a	a	DET
taxlaw-2812	847	35	greater	great	ADJ
taxlaw-2812	847	36	percentage	percentage	NOUN
taxlaw-2812	847	37	of	of	ADP
taxlaw-2812	847	38	their	their	PRON
taxlaw-2812	847	39	eitc	eitc	NOUN
taxlaw-2812	847	40	entitlements	entitlement	NOUN
taxlaw-2812	847	41	.	.	PUNCT
taxlaw-2812	848	1	rather	rather	ADV
taxlaw-2812	848	2	,	,	PUNCT
taxlaw-2812	848	3	this	this	DET
taxlaw-2812	848	4	comparison	comparison	NOUN
taxlaw-2812	848	5	illustrates	illustrate	VERB
taxlaw-2812	848	6	that	that	SCONJ
taxlaw-2812	848	7	dedicating	dedicate	VERB
taxlaw-2812	848	8	more	more	ADJ
taxlaw-2812	848	9	funding	funding	NOUN
taxlaw-2812	848	10	to	to	ADP
taxlaw-2812	848	11	eitc	eitc	NOUN
taxlaw-2812	848	12	representation	representation	NOUN
taxlaw-2812	848	13	would	would	AUX
taxlaw-2812	848	14	be	be	AUX
taxlaw-2812	848	15	a	a	DET
taxlaw-2812	848	16	cost	cost	NOUN
taxlaw-2812	848	17	-	-	PUNCT
taxlaw-2812	848	18	effective	effective	ADJ
taxlaw-2812	848	19	use	use	NOUN
taxlaw-2812	848	20	of	of	ADP
taxlaw-2812	848	21	administrative	administrative	ADJ
taxlaw-2812	848	22	resources	resource	NOUN
taxlaw-2812	848	23	.	.	PUNCT
taxlaw-2812	849	1	moreover	moreover	ADV
taxlaw-2812	849	2	,	,	PUNCT
taxlaw-2812	849	3	litc	litc	ADJ
taxlaw-2812	849	4	funding	funding	NOUN
taxlaw-2812	849	5	might	might	AUX
taxlaw-2812	849	6	reduce	reduce	VERB
taxlaw-2812	849	7	the	the	DET
taxlaw-2812	849	8	cost	cost	NOUN
taxlaw-2812	849	9	of	of	ADP
taxlaw-2812	849	10	the	the	DET
taxlaw-2812	849	11	irs	irs	PROPN
taxlaw-2812	849	12	audit	audit	NOUN
taxlaw-2812	849	13	process	process	NOUN
taxlaw-2812	849	14	,	,	PUNCT
taxlaw-2812	849	15	because	because	SCONJ
taxlaw-2812	849	16	represented	represent	VERB
taxlaw-2812	849	17	and	and	CCONJ
taxlaw-2812	849	18	advised	advise	VERB
taxlaw-2812	849	19	parties	party	NOUN
taxlaw-2812	849	20	can	can	AUX
taxlaw-2812	849	21	be	be	AUX
taxlaw-2812	849	22	expected	expect	VERB
taxlaw-2812	849	23	to	to	ADP
taxlaw-2812	849	24	217	217	NUM
taxlaw-2812	849	25	bankman	bankman	NOUN
taxlaw-2812	849	26	,	,	PUNCT
taxlaw-2812	849	27	supra	supra	PROPN
taxlaw-2812	849	28	note	note	PROPN
taxlaw-2812	849	29	156	156	NUM
taxlaw-2812	849	30	,	,	PUNCT
taxlaw-2812	849	31	at	at	ADP
taxlaw-2812	849	32	1431	1431	NUM
taxlaw-2812	849	33	.	.	PUNCT
taxlaw-2812	850	1	218	218	NUM
taxlaw-2812	850	2	for	for	ADP
taxlaw-2812	850	3	background	background	NOUN
taxlaw-2812	850	4	information	information	NOUN
taxlaw-2812	850	5	on	on	ADP
taxlaw-2812	850	6	the	the	DET
taxlaw-2812	850	7	vita	vita	NOUN
taxlaw-2812	850	8	program	program	NOUN
taxlaw-2812	850	9	,	,	PUNCT
taxlaw-2812	850	10	see	see	VERB
taxlaw-2812	850	11	supra	supra	PROPN
taxlaw-2812	850	12	note	note	PROPN
taxlaw-2812	850	13	54	54	NUM
taxlaw-2812	850	14	and	and	CCONJ
taxlaw-2812	850	15	accompanying	accompany	VERB
taxlaw-2812	850	16	text	text	NOUN
taxlaw-2812	850	17	.	.	PUNCT
taxlaw-2812	851	1	219	219	NUM
taxlaw-2812	851	2	authors	author	NOUN
taxlaw-2812	851	3	’	'	PUNCT
taxlaw-2812	851	4	correspondence	correspondence	NOUN
taxlaw-2812	851	5	with	with	ADP
taxlaw-2812	851	6	tamara	tamara	PROPN
taxlaw-2812	851	7	borland	borland	PROPN
taxlaw-2812	851	8	,	,	PUNCT
taxlaw-2812	851	9	supra	supra	PROPN
taxlaw-2812	851	10	note	note	PROPN
taxlaw-2812	851	11	170	170	NUM
taxlaw-2812	851	12	.	.	NOUN
taxlaw-2812	851	13	220	220	NUM
taxlaw-2812	851	14	the	the	DET
taxlaw-2812	851	15	basic	basic	ADJ
taxlaw-2812	851	16	structure	structure	NOUN
taxlaw-2812	851	17	and	and	CCONJ
taxlaw-2812	851	18	function	function	NOUN
taxlaw-2812	851	19	of	of	ADP
taxlaw-2812	851	20	litcs	litcs	NOUN
taxlaw-2812	851	21	are	be	AUX
taxlaw-2812	851	22	discussed	discuss	VERB
taxlaw-2812	851	23	in	in	ADP
taxlaw-2812	851	24	part	part	NOUN
taxlaw-2812	851	25	ii.c.3	ii.c.3	NOUN
taxlaw-2812	851	26	.	.	PUNCT
taxlaw-2812	852	1	221	221	NUM
taxlaw-2812	852	2	nat’l	nat’l	NOUN
taxlaw-2812	852	3	taxpayer	taxpayer	NOUN
taxlaw-2812	852	4	advocate	advocate	NOUN
taxlaw-2812	852	5	,	,	PUNCT
taxlaw-2812	852	6	supra	supra	PROPN
taxlaw-2812	852	7	note	note	PROPN
taxlaw-2812	852	8	65	65	NUM
taxlaw-2812	852	9	,	,	PUNCT
taxlaw-2812	852	10	at	at	ADP
taxlaw-2812	852	11	117	117	NUM
taxlaw-2812	852	12	.	.	NOUN
taxlaw-2812	852	13	222	222	NUM
taxlaw-2812	852	14	in	in	ADP
taxlaw-2812	852	15	a	a	DET
taxlaw-2812	852	16	2007	2007	NUM
taxlaw-2812	852	17	study	study	NOUN
taxlaw-2812	852	18	,	,	PUNCT
taxlaw-2812	852	19	the	the	DET
taxlaw-2812	852	20	taxpayer	taxpayer	NOUN
taxlaw-2812	852	21	advocate	advocate	PROPN
taxlaw-2812	852	22	service	service	PROPN
taxlaw-2812	852	23	found	find	VERB
taxlaw-2812	852	24	that	that	SCONJ
taxlaw-2812	852	25	represented	represent	VERB
taxlaw-2812	852	26	and	and	CCONJ
taxlaw-2812	852	27	unrepresented	unrepresented	ADJ
taxlaw-2812	852	28	taxpayers	taxpayer	NOUN
taxlaw-2812	852	29	have	have	VERB
taxlaw-2812	852	30	nearly	nearly	ADV
taxlaw-2812	852	31	identical	identical	ADJ
taxlaw-2812	852	32	claim	claim	NOUN
taxlaw-2812	852	33	amounts	amount	VERB
taxlaw-2812	852	34	before	before	ADP
taxlaw-2812	852	35	auditing	audit	VERB
taxlaw-2812	852	36	—	—	PUNCT
taxlaw-2812	852	37	a	a	DET
taxlaw-2812	852	38	difference	difference	NOUN
taxlaw-2812	852	39	of	of	ADP
taxlaw-2812	852	40	$	$	SYM
taxlaw-2812	852	41	36	36	NUM
taxlaw-2812	852	42	—	—	PUNCT
taxlaw-2812	852	43	but	but	CCONJ
taxlaw-2812	852	44	the	the	DET
taxlaw-2812	852	45	average	average	ADJ
taxlaw-2812	852	46	amount	amount	NOUN
taxlaw-2812	852	47	disallowed	disallow	VERB
taxlaw-2812	852	48	after	after	ADP
taxlaw-2812	852	49	audit	audit	NOUN
taxlaw-2812	852	50	is	be	AUX
taxlaw-2812	852	51	$	$	SYM
taxlaw-2812	852	52	587	587	NUM
taxlaw-2812	852	53	higher	high	ADJ
taxlaw-2812	852	54	for	for	ADP
taxlaw-2812	852	55	non	non	ADJ
taxlaw-2812	852	56	-	-	ADJ
taxlaw-2812	852	57	represented	represented	ADJ
taxlaw-2812	852	58	taxpayers	taxpayer	NOUN
taxlaw-2812	852	59	,	,	PUNCT
taxlaw-2812	852	60	yielding	yield	VERB
taxlaw-2812	852	61	an	an	DET
taxlaw-2812	852	62	overall	overall	ADJ
taxlaw-2812	852	63	disparity	disparity	NOUN
taxlaw-2812	852	64	of	of	ADP
taxlaw-2812	852	65	$	$	SYM
taxlaw-2812	852	66	623	623	NUM
taxlaw-2812	852	67	between	between	ADP
taxlaw-2812	852	68	taxpayers	taxpayer	NOUN
taxlaw-2812	852	69	with	with	ADP
taxlaw-2812	852	70	representation	representation	NOUN
taxlaw-2812	852	71	and	and	CCONJ
taxlaw-2812	852	72	those	those	PRON
taxlaw-2812	852	73	without	without	ADP
taxlaw-2812	852	74	.	.	PUNCT
taxlaw-2812	853	1	assuming	assume	VERB
taxlaw-2812	853	2	that	that	SCONJ
taxlaw-2812	853	3	non	non	ADJ
taxlaw-2812	853	4	-	-	ADJ
taxlaw-2812	853	5	represented	represented	ADJ
taxlaw-2812	853	6	taxpayers	taxpayer	NOUN
taxlaw-2812	853	7	would	would	AUX
taxlaw-2812	853	8	have	have	AUX
taxlaw-2812	853	9	retained	retain	VERB
taxlaw-2812	853	10	a	a	DET
taxlaw-2812	853	11	similarly	similarly	ADV
taxlaw-2812	853	12	higher	high	ADJ
taxlaw-2812	853	13	amount	amount	NOUN
taxlaw-2812	853	14	of	of	ADP
taxlaw-2812	853	15	eitc	eitc	NOUN
taxlaw-2812	853	16	funding	funding	NOUN
taxlaw-2812	853	17	post	post	NOUN
taxlaw-2812	853	18	-	-	NOUN
taxlaw-2812	853	19	audit	audit	NOUN
taxlaw-2812	853	20	had	have	AUX
taxlaw-2812	853	21	they	they	PRON
taxlaw-2812	853	22	been	be	AUX
taxlaw-2812	853	23	represented	represent	VERB
taxlaw-2812	853	24	,	,	PUNCT
taxlaw-2812	853	25	the	the	DET
taxlaw-2812	853	26	aggregate	aggregate	ADJ
taxlaw-2812	853	27	deprivation	deprivation	NOUN
taxlaw-2812	853	28	of	of	ADP
taxlaw-2812	853	29	benefits	benefit	NOUN
taxlaw-2812	853	30	due	due	ADP
taxlaw-2812	853	31	to	to	ADP
taxlaw-2812	853	32	lack	lack	NOUN
taxlaw-2812	853	33	of	of	ADP
taxlaw-2812	853	34	representation	representation	NOUN
taxlaw-2812	853	35	can	can	AUX
taxlaw-2812	853	36	be	be	AUX
taxlaw-2812	853	37	estimated	estimate	VERB
taxlaw-2812	853	38	at	at	ADP
taxlaw-2812	853	39	over	over	ADP
taxlaw-2812	853	40	$	$	SYM
taxlaw-2812	853	41	300	300	NUM
taxlaw-2812	853	42	million	million	NUM
taxlaw-2812	853	43	.	.	PUNCT
taxlaw-2812	854	1	nat’l	nat’l	PROPN
taxlaw-2812	854	2	taxpayer	taxpayer	PROPN
taxlaw-2812	854	3	advocate	advocate	NOUN
taxlaw-2812	854	4	,	,	PUNCT
taxlaw-2812	854	5	supra	supra	PROPN
taxlaw-2812	854	6	note	note	PROPN
taxlaw-2812	854	7	70	70	NUM
taxlaw-2812	854	8	,	,	PUNCT
taxlaw-2812	854	9	at	at	ADP
taxlaw-2812	854	10	97	97	NUM
taxlaw-2812	854	11	,	,	PUNCT
taxlaw-2812	854	12	112	112	NUM
taxlaw-2812	854	13	.	.	PUNCT
taxlaw-2812	855	1	this	this	DET
taxlaw-2812	855	2	figure	figure	NOUN
taxlaw-2812	855	3	is	be	AUX
taxlaw-2812	855	4	derived	derive	VERB
taxlaw-2812	855	5	by	by	ADP
taxlaw-2812	855	6	multiplying	multiply	VERB
taxlaw-2812	855	7	the	the	DET
taxlaw-2812	855	8	number	number	NOUN
taxlaw-2812	855	9	of	of	ADP
taxlaw-2812	855	10	eic	eic	PROPN
taxlaw-2812	855	11	audits	audits	NOUN
taxlaw-2812	855	12	(	(	PUNCT
taxlaw-2812	855	13	517,617	517,617	NUM
taxlaw-2812	855	14	)	)	PUNCT
taxlaw-2812	855	15	by	by	ADP
taxlaw-2812	855	16	the	the	DET
taxlaw-2812	855	17	overall	overall	ADJ
taxlaw-2812	855	18	disparity	disparity	NOUN
taxlaw-2812	855	19	(	(	PUNCT
taxlaw-2812	855	20	$	$	SYM
taxlaw-2812	855	21	623	623	NUM
taxlaw-2812	855	22	)	)	PUNCT
taxlaw-2812	855	23	.	.	PUNCT
taxlaw-2812	856	1	223	223	NUM
taxlaw-2812	857	1	this	this	DET
taxlaw-2812	857	2	figure	figure	NOUN
taxlaw-2812	857	3	is	be	AUX
taxlaw-2812	857	4	derived	derive	VERB
taxlaw-2812	857	5	by	by	ADP
taxlaw-2812	857	6	dividing	divide	VERB
taxlaw-2812	857	7	the	the	DET
taxlaw-2812	857	8	estimated	estimate	VERB
taxlaw-2812	857	9	total	total	ADJ
taxlaw-2812	857	10	eitc	eitc	NOUN
taxlaw-2812	857	11	budget	budget	NOUN
taxlaw-2812	857	12	(	(	PUNCT
taxlaw-2812	857	13	$	$	SYM
taxlaw-2812	857	14	20	20	NUM
taxlaw-2812	857	15	million	million	NUM
taxlaw-2812	857	16	)	)	PUNCT
taxlaw-2812	857	17	by	by	ADP
taxlaw-2812	857	18	the	the	DET
taxlaw-2812	857	19	number	number	NOUN
taxlaw-2812	857	20	of	of	ADP
taxlaw-2812	857	21	issues	issue	NOUN
taxlaw-2812	857	22	litcs	litcs	NOUN
taxlaw-2812	857	23	handle	handle	VERB
taxlaw-2812	857	24	each	each	DET
taxlaw-2812	857	25	year	year	NOUN
taxlaw-2812	857	26	(	(	PUNCT
taxlaw-2812	857	27	37,000	37,000	NUM
taxlaw-2812	857	28	)	)	PUNCT
taxlaw-2812	857	29	.	.	PUNCT
taxlaw-2812	858	1	it	it	PRON
taxlaw-2812	858	2	should	should	AUX
taxlaw-2812	858	3	be	be	AUX
taxlaw-2812	858	4	noted	note	VERB
taxlaw-2812	858	5	that	that	SCONJ
taxlaw-2812	858	6	of	of	ADP
taxlaw-2812	858	7	these	these	DET
taxlaw-2812	858	8	issues	issue	NOUN
taxlaw-2812	858	9	,	,	PUNCT
taxlaw-2812	858	10	10,142	10,142	NUM
taxlaw-2812	858	11	cases	case	NOUN
taxlaw-2812	858	12	were	be	AUX
taxlaw-2812	858	13	opened	open	VERB
taxlaw-2812	858	14	,	,	PUNCT
taxlaw-2812	858	15	of	of	ADP
taxlaw-2812	858	16	which	which	PRON
taxlaw-2812	858	17	1,804	1,804	NUM
taxlaw-2812	858	18	were	be	AUX
taxlaw-2812	858	19	submitted	submit	VERB
taxlaw-2812	858	20	to	to	ADP
taxlaw-2812	858	21	the	the	DET
taxlaw-2812	858	22	u.s	u.s	PROPN
taxlaw-2812	858	23	.	.	PROPN
taxlaw-2812	858	24	tax	tax	NOUN
taxlaw-2812	858	25	court	court	NOUN
taxlaw-2812	858	26	.	.	PUNCT
taxlaw-2812	859	1	it	it	PRON
taxlaw-2812	859	2	is	be	AUX
taxlaw-2812	859	3	likely	likely	ADJ
taxlaw-2812	859	4	that	that	SCONJ
taxlaw-2812	859	5	such	such	ADJ
taxlaw-2812	859	6	cases	case	NOUN
taxlaw-2812	859	7	required	require	VERB
taxlaw-2812	859	8	a	a	DET
taxlaw-2812	859	9	greater	great	ADJ
taxlaw-2812	859	10	expenditure	expenditure	NOUN
taxlaw-2812	859	11	than	than	ADP
taxlaw-2812	859	12	the	the	DET
taxlaw-2812	859	13	average	average	NOUN
taxlaw-2812	859	14	cited	cite	VERB
taxlaw-2812	859	15	here	here	ADV
taxlaw-2812	859	16	.	.	PUNCT
taxlaw-2812	860	1	nat’l	nat’l	PROPN
taxlaw-2812	860	2	taxpayer	taxpayer	PROPN
taxlaw-2812	860	3	advocate	advocate	NOUN
taxlaw-2812	860	4	,	,	PUNCT
taxlaw-2812	860	5	supra	supra	PROPN
taxlaw-2812	860	6	note	note	PROPN
taxlaw-2812	860	7	65	65	NUM
taxlaw-2812	860	8	,	,	PUNCT
taxlaw-2812	860	9	at	at	ADP
taxlaw-2812	860	10	117	117	NUM
taxlaw-2812	860	11	.	.	PUNCT
taxlaw-2812	860	12	2012	2012	NUM
taxlaw-2812	860	13	]	]	PUNCT
taxlaw-2812	860	14	the	the	DET
taxlaw-2812	860	15	eitc	eitc	ADJ
taxlaw-2812	860	16	,	,	PUNCT
taxlaw-2812	860	17	low	low	ADJ
taxlaw-2812	860	18	-	-	PUNCT
taxlaw-2812	860	19	income	income	NOUN
taxlaw-2812	860	20	workers	worker	NOUN
taxlaw-2812	860	21	,	,	PUNCT
taxlaw-2812	860	22	&	&	CCONJ
taxlaw-2812	860	23	the	the	DET
taxlaw-2812	860	24	legal	legal	ADJ
taxlaw-2812	860	25	aid	aid	NOUN
taxlaw-2812	860	26	community	community	NOUN
taxlaw-2812	860	27	209	209	NUM
taxlaw-2812	860	28	focus	focus	VERB
taxlaw-2812	860	29	more	more	ADV
taxlaw-2812	860	30	on	on	ADP
taxlaw-2812	860	31	salient	salient	ADJ
taxlaw-2812	860	32	issues	issue	NOUN
taxlaw-2812	860	33	,	,	PUNCT
taxlaw-2812	860	34	provide	provide	VERB
taxlaw-2812	860	35	necessary	necessary	ADJ
taxlaw-2812	860	36	documentation	documentation	NOUN
taxlaw-2812	860	37	in	in	ADP
taxlaw-2812	860	38	response	response	NOUN
taxlaw-2812	860	39	to	to	ADP
taxlaw-2812	860	40	initial	initial	ADJ
taxlaw-2812	860	41	irs	irs	PROPN
taxlaw-2812	860	42	requests	request	NOUN
taxlaw-2812	860	43	,	,	PUNCT
taxlaw-2812	860	44	and	and	CCONJ
taxlaw-2812	860	45	handle	handle	VERB
taxlaw-2812	860	46	hearings	hearing	NOUN
taxlaw-2812	860	47	in	in	ADP
taxlaw-2812	860	48	an	an	DET
taxlaw-2812	860	49	efficient	efficient	ADJ
taxlaw-2812	860	50	manner	manner	NOUN
taxlaw-2812	860	51	.	.	PUNCT
taxlaw-2812	861	1	224	224	NUM
taxlaw-2812	861	2	furthermore	furthermore	ADV
taxlaw-2812	861	3	,	,	PUNCT
taxlaw-2812	861	4	the	the	DET
taxlaw-2812	861	5	cost	cost	NOUN
taxlaw-2812	861	6	of	of	ADP
taxlaw-2812	861	7	representation	representation	NOUN
taxlaw-2812	861	8	must	must	AUX
taxlaw-2812	861	9	be	be	AUX
taxlaw-2812	861	10	viewed	view	VERB
taxlaw-2812	861	11	in	in	ADP
taxlaw-2812	861	12	the	the	DET
taxlaw-2812	861	13	broader	broad	ADJ
taxlaw-2812	861	14	context	context	NOUN
taxlaw-2812	861	15	of	of	ADP
taxlaw-2812	861	16	the	the	DET
taxlaw-2812	861	17	policy	policy	NOUN
taxlaw-2812	861	18	choices	choice	NOUN
taxlaw-2812	861	19	congress	congress	PROPN
taxlaw-2812	861	20	made	make	VERB
taxlaw-2812	861	21	in	in	ADP
taxlaw-2812	861	22	enacting	enact	VERB
taxlaw-2812	861	23	the	the	DET
taxlaw-2812	861	24	eitc	eitc	NOUN
taxlaw-2812	861	25	.	.	PUNCT
taxlaw-2812	862	1	by	by	ADP
taxlaw-2812	862	2	putting	put	VERB
taxlaw-2812	862	3	essentially	essentially	ADV
taxlaw-2812	862	4	no	no	DET
taxlaw-2812	862	5	resources	resource	NOUN
taxlaw-2812	862	6	into	into	ADP
taxlaw-2812	862	7	pre	pre	NOUN
taxlaw-2812	862	8	-	-	NOUN
taxlaw-2812	862	9	certification	certification	ADJ
taxlaw-2812	862	10	,	,	PUNCT
taxlaw-2812	862	11	unlike	unlike	ADP
taxlaw-2812	862	12	other	other	ADJ
taxlaw-2812	862	13	welfare	welfare	NOUN
taxlaw-2812	862	14	programs	program	NOUN
taxlaw-2812	862	15	such	such	ADJ
taxlaw-2812	862	16	as	as	ADP
taxlaw-2812	862	17	tanf	tanf	PROPN
taxlaw-2812	862	18	,	,	PUNCT
taxlaw-2812	862	19	congress	congress	PROPN
taxlaw-2812	862	20	effectively	effectively	ADV
taxlaw-2812	862	21	opted	opt	VERB
taxlaw-2812	862	22	for	for	ADP
taxlaw-2812	862	23	low	low	ADJ
taxlaw-2812	862	24	administrative	administrative	ADJ
taxlaw-2812	862	25	costs	cost	NOUN
taxlaw-2812	862	26	at	at	ADP
taxlaw-2812	862	27	the	the	DET
taxlaw-2812	862	28	expense	expense	NOUN
taxlaw-2812	862	29	of	of	ADP
taxlaw-2812	862	30	error	error	NOUN
taxlaw-2812	862	31	rates	rate	NOUN
taxlaw-2812	862	32	,	,	PUNCT
taxlaw-2812	862	33	while	while	SCONJ
taxlaw-2812	862	34	shifting	shift	VERB
taxlaw-2812	862	35	the	the	DET
taxlaw-2812	862	36	costs	cost	NOUN
taxlaw-2812	862	37	of	of	ADP
taxlaw-2812	862	38	compliance	compliance	NOUN
taxlaw-2812	862	39	from	from	ADP
taxlaw-2812	862	40	the	the	DET
taxlaw-2812	862	41	state	state	NOUN
taxlaw-2812	862	42	to	to	ADP
taxlaw-2812	862	43	the	the	DET
taxlaw-2812	862	44	low	low	ADJ
taxlaw-2812	862	45	-	-	PUNCT
taxlaw-2812	862	46	income	income	NOUN
taxlaw-2812	862	47	taxpayer	taxpayer	NOUN
taxlaw-2812	862	48	.	.	PUNCT
taxlaw-2812	863	1	225	225	NUM
taxlaw-2812	863	2	while	while	SCONJ
taxlaw-2812	863	3	congress	congress	PROPN
taxlaw-2812	863	4	has	have	AUX
taxlaw-2812	863	5	devoted	devote	VERB
taxlaw-2812	863	6	significant	significant	ADJ
taxlaw-2812	863	7	resources	resource	NOUN
taxlaw-2812	863	8	to	to	ADP
taxlaw-2812	863	9	eitc	eitc	VERB
taxlaw-2812	863	10	compliance	compliance	NOUN
taxlaw-2812	863	11	and	and	CCONJ
taxlaw-2812	863	12	enforcement	enforcement	NOUN
taxlaw-2812	863	13	(	(	PUNCT
taxlaw-2812	863	14	roughly	roughly	ADV
taxlaw-2812	863	15	$	$	SYM
taxlaw-2812	863	16	150	150	NUM
taxlaw-2812	863	17	million	million	NUM
taxlaw-2812	863	18	annually	annually	ADV
taxlaw-2812	863	19	)	)	PUNCT
taxlaw-2812	864	1	,	,	PUNCT
taxlaw-2812	864	2	when	when	SCONJ
taxlaw-2812	864	3	viewed	view	VERB
taxlaw-2812	864	4	against	against	ADP
taxlaw-2812	864	5	a	a	DET
taxlaw-2812	864	6	backdrop	backdrop	NOUN
taxlaw-2812	864	7	of	of	ADP
taxlaw-2812	864	8	$	$	SYM
taxlaw-2812	864	9	10	10	NUM
taxlaw-2812	864	10	billion	billion	NUM
taxlaw-2812	864	11	in	in	ADP
taxlaw-2812	864	12	eitc	eitc	ADJ
taxlaw-2812	864	13	disbursals	disbursal	NOUN
taxlaw-2812	864	14	to	to	ADP
taxlaw-2812	864	15	non	non	ADJ
taxlaw-2812	864	16	-	-	ADJ
taxlaw-2812	864	17	qualifying	qualifying	ADJ
taxlaw-2812	864	18	recipients	recipient	NOUN
taxlaw-2812	864	19	for	for	ADP
taxlaw-2812	864	20	the	the	DET
taxlaw-2812	864	21	1999	1999	NUM
taxlaw-2812	864	22	tax	tax	NOUN
taxlaw-2812	864	23	year	year	NOUN
taxlaw-2812	864	24	,	,	PUNCT
taxlaw-2812	864	25	226	226	NUM
taxlaw-2812	864	26	it	it	PRON
taxlaw-2812	864	27	seems	seem	VERB
taxlaw-2812	864	28	incongruous	incongruous	ADJ
taxlaw-2812	864	29	that	that	SCONJ
taxlaw-2812	864	30	only	only	ADV
taxlaw-2812	864	31	$	$	SYM
taxlaw-2812	864	32	10	10	NUM
taxlaw-2812	864	33	million	million	NUM
taxlaw-2812	864	34	has	have	AUX
taxlaw-2812	864	35	been	be	AUX
taxlaw-2812	864	36	dedicated	dedicate	VERB
taxlaw-2812	864	37	to	to	PART
taxlaw-2812	864	38	help	help	VERB
taxlaw-2812	864	39	ensure	ensure	VERB
taxlaw-2812	864	40	that	that	SCONJ
taxlaw-2812	864	41	qualified	qualified	ADJ
taxlaw-2812	864	42	audited	audit	VERB
taxlaw-2812	864	43	recipients	recipient	NOUN
taxlaw-2812	864	44	retain	retain	VERB
taxlaw-2812	864	45	their	their	PRON
taxlaw-2812	864	46	full	full	ADJ
taxlaw-2812	864	47	benefits	benefit	NOUN
taxlaw-2812	864	48	by	by	ADP
taxlaw-2812	864	49	providing	provide	VERB
taxlaw-2812	864	50	representation	representation	NOUN
taxlaw-2812	864	51	.	.	PUNCT
taxlaw-2812	865	1	c.	c.	NOUN
taxlaw-2812	865	2	deepening	deepen	VERB
taxlaw-2812	865	3	legal	legal	ADJ
taxlaw-2812	865	4	aid	aid	NOUN
taxlaw-2812	865	5	programs	program	NOUN
taxlaw-2812	865	6	’	'	PUNCT
taxlaw-2812	865	7	involvement	involvement	NOUN
taxlaw-2812	865	8	with	with	ADP
taxlaw-2812	865	9	tax	tax	NOUN
taxlaw-2812	865	10	matters	matter	NOUN
taxlaw-2812	865	11	the	the	DET
taxlaw-2812	865	12	lsc	lsc	PROPN
taxlaw-2812	865	13	and	and	CCONJ
taxlaw-2812	865	14	its	its	PRON
taxlaw-2812	865	15	local	local	ADJ
taxlaw-2812	865	16	grantees	grantee	NOUN
taxlaw-2812	865	17	should	should	AUX
taxlaw-2812	865	18	consider	consider	VERB
taxlaw-2812	865	19	recognizing	recognize	VERB
taxlaw-2812	865	20	the	the	DET
taxlaw-2812	865	21	eitc	eitc	NOUN
taxlaw-2812	865	22	’s	’s	PART
taxlaw-2812	865	23	pervasiveness	pervasiveness	NOUN
taxlaw-2812	865	24	and	and	CCONJ
taxlaw-2812	865	25	undertaking	undertake	VERB
taxlaw-2812	865	26	initiatives	initiative	NOUN
taxlaw-2812	865	27	to	to	PART
taxlaw-2812	865	28	assist	assist	VERB
taxlaw-2812	865	29	eitc	eitc	ADJ
taxlaw-2812	865	30	claimants	claimant	NOUN
taxlaw-2812	865	31	.	.	PUNCT
taxlaw-2812	866	1	the	the	DET
taxlaw-2812	866	2	lsc	lsc	PROPN
taxlaw-2812	866	3	’s	’s	PART
taxlaw-2812	866	4	latitude	latitude	NOUN
taxlaw-2812	866	5	to	to	PART
taxlaw-2812	866	6	assist	assist	VERB
taxlaw-2812	866	7	eitc	eitc	NOUN
taxlaw-2812	866	8	claimants	claimant	NOUN
taxlaw-2812	866	9	is	be	AUX
taxlaw-2812	866	10	somewhat	somewhat	ADV
taxlaw-2812	866	11	restricted	restrict	VERB
taxlaw-2812	866	12	by	by	ADP
taxlaw-2812	866	13	its	its	PRON
taxlaw-2812	866	14	guidelines	guideline	NOUN
taxlaw-2812	866	15	,	,	PUNCT
taxlaw-2812	866	16	which	which	PRON
taxlaw-2812	866	17	limit	limit	VERB
taxlaw-2812	866	18	eligibility	eligibility	NOUN
taxlaw-2812	866	19	for	for	ADP
taxlaw-2812	866	20	lsc	lsc	PROPN
taxlaw-2812	866	21	assistance	assistance	NOUN
taxlaw-2812	866	22	to	to	ADP
taxlaw-2812	866	23	individuals	individual	NOUN
taxlaw-2812	866	24	with	with	ADP
taxlaw-2812	866	25	incomes	income	NOUN
taxlaw-2812	866	26	equivalent	equivalent	ADJ
taxlaw-2812	866	27	to	to	ADP
taxlaw-2812	866	28	125	125	NUM
taxlaw-2812	866	29	%	%	NOUN
taxlaw-2812	866	30	of	of	ADP
taxlaw-2812	866	31	the	the	DET
taxlaw-2812	866	32	federal	federal	ADJ
taxlaw-2812	866	33	poverty	poverty	NOUN
taxlaw-2812	866	34	guidelines	guideline	NOUN
taxlaw-2812	866	35	.	.	PUNCT
taxlaw-2812	867	1	227	227	NUM
taxlaw-2812	867	2	however	however	ADV
taxlaw-2812	867	3	,	,	PUNCT
taxlaw-2812	867	4	a	a	DET
taxlaw-2812	867	5	significant	significant	ADJ
taxlaw-2812	867	6	number	number	NOUN
taxlaw-2812	867	7	of	of	ADP
taxlaw-2812	867	8	eitc	eitc	NOUN
taxlaw-2812	867	9	recipients	recipient	NOUN
taxlaw-2812	867	10	fall	fall	VERB
taxlaw-2812	867	11	within	within	ADP
taxlaw-2812	867	12	the	the	DET
taxlaw-2812	867	13	lsc	lsc	PROPN
taxlaw-2812	867	14	’s	’s	PART
taxlaw-2812	867	15	eligibility	eligibility	NOUN
taxlaw-2812	867	16	threshold	threshold	NOUN
taxlaw-2812	867	17	,	,	PUNCT
taxlaw-2812	867	18	as	as	SCONJ
taxlaw-2812	867	19	the	the	DET
taxlaw-2812	867	20	eitc	eitc	PROPN
taxlaw-2812	867	21	’s	’s	PART
taxlaw-2812	867	22	eligibility	eligibility	NOUN
taxlaw-2812	867	23	criteria	criterion	NOUN
taxlaw-2812	867	24	encompass	encompass	VERB
taxlaw-2812	867	25	individuals	individual	NOUN
taxlaw-2812	867	26	at	at	ADP
taxlaw-2812	867	27	well	well	ADV
taxlaw-2812	867	28	below	below	ADP
taxlaw-2812	867	29	the	the	DET
taxlaw-2812	867	30	guideline	guideline	NOUN
taxlaw-2812	867	31	.	.	PUNCT
taxlaw-2812	868	1	228	228	NUM
taxlaw-2812	868	2	there	there	PRON
taxlaw-2812	868	3	are	be	VERB
taxlaw-2812	868	4	two	two	NUM
taxlaw-2812	868	5	paths	path	NOUN
taxlaw-2812	868	6	for	for	ADP
taxlaw-2812	868	7	the	the	DET
taxlaw-2812	868	8	lsc	lsc	PROPN
taxlaw-2812	868	9	and	and	CCONJ
taxlaw-2812	868	10	grantee	grantee	PROPN
taxlaw-2812	868	11	organizations	organization	NOUN
taxlaw-2812	868	12	to	to	PART
taxlaw-2812	868	13	deepen	deepen	VERB
taxlaw-2812	868	14	their	their	PRON
taxlaw-2812	868	15	support	support	NOUN
taxlaw-2812	868	16	for	for	ADP
taxlaw-2812	868	17	eitc	eitc	NOUN
taxlaw-2812	868	18	recipients	recipient	NOUN
taxlaw-2812	868	19	.	.	PUNCT
taxlaw-2812	869	1	first	first	ADV
taxlaw-2812	869	2	,	,	PUNCT
taxlaw-2812	869	3	current	current	ADJ
taxlaw-2812	869	4	lsc	lsc	PROPN
taxlaw-2812	869	5	grantees	grantee	NOUN
taxlaw-2812	869	6	could	could	AUX
taxlaw-2812	869	7	expand	expand	VERB
taxlaw-2812	869	8	the	the	DET
taxlaw-2812	869	9	range	range	NOUN
taxlaw-2812	869	10	of	of	ADP
taxlaw-2812	869	11	resources	resource	NOUN
taxlaw-2812	869	12	they	they	PRON
taxlaw-2812	869	13	devote	devote	VERB
taxlaw-2812	869	14	to	to	ADP
taxlaw-2812	869	15	eitc	eitc	NOUN
taxlaw-2812	869	16	assistance	assistance	NOUN
taxlaw-2812	869	17	.	.	PUNCT
taxlaw-2812	870	1	to	to	PART
taxlaw-2812	870	2	illustrate	illustrate	VERB
taxlaw-2812	870	3	,	,	PUNCT
taxlaw-2812	870	4	recent	recent	ADJ
taxlaw-2812	870	5	data	datum	NOUN
taxlaw-2812	870	6	suggest	suggest	VERB
taxlaw-2812	870	7	that	that	SCONJ
taxlaw-2812	870	8	two	two	NUM
taxlaw-2812	870	9	of	of	ADP
taxlaw-2812	870	10	the	the	DET
taxlaw-2812	870	11	largest	large	ADJ
taxlaw-2812	870	12	legal	legal	ADJ
taxlaw-2812	870	13	aid	aid	NOUN
taxlaw-2812	870	14	programs	program	NOUN
taxlaw-2812	870	15	in	in	ADP
taxlaw-2812	870	16	the	the	DET
taxlaw-2812	870	17	country	country	NOUN
taxlaw-2812	870	18	,	,	PUNCT
taxlaw-2812	870	19	in	in	ADP
taxlaw-2812	870	20	new	new	PROPN
taxlaw-2812	870	21	york	york	PROPN
taxlaw-2812	870	22	and	and	CCONJ
taxlaw-2812	870	23	los	los	PROPN
taxlaw-2812	870	24	angeles	angeles	PROPN
taxlaw-2812	870	25	,	,	PUNCT
taxlaw-2812	870	26	dedicate	dedicate	VERB
taxlaw-2812	870	27	around	around	ADP
taxlaw-2812	870	28	one	one	NUM
taxlaw-2812	870	29	-	-	PUNCT
taxlaw-2812	870	30	fifth	fifth	NOUN
taxlaw-2812	870	31	of	of	ADP
taxlaw-2812	870	32	their	their	PRON
taxlaw-2812	870	33	hours	hour	NOUN
taxlaw-2812	870	34	toward	toward	ADP
taxlaw-2812	870	35	government	government	NOUN
taxlaw-2812	870	36	benefits	benefit	NOUN
taxlaw-2812	870	37	retention	retention	NOUN
taxlaw-2812	870	38	cases	case	NOUN
taxlaw-2812	870	39	.	.	PUNCT
taxlaw-2812	871	1	229	229	NUM
taxlaw-2812	871	2	these	these	PRON
taxlaw-2812	871	3	include	include	VERB
taxlaw-2812	871	4	cases	case	NOUN
taxlaw-2812	871	5	where	where	SCONJ
taxlaw-2812	871	6	individuals	individual	NOUN
taxlaw-2812	871	7	have	have	AUX
taxlaw-2812	871	8	been	be	AUX
taxlaw-2812	871	9	deprived	deprive	VERB
taxlaw-2812	871	10	of	of	ADP
taxlaw-2812	871	11	benefits	benefit	NOUN
taxlaw-2812	871	12	under	under	ADP
taxlaw-2812	871	13	social	social	ADJ
taxlaw-2812	871	14	security	security	NOUN
taxlaw-2812	871	15	,	,	PUNCT
taxlaw-2812	871	16	food	food	NOUN
taxlaw-2812	871	17	stamps	stamp	NOUN
taxlaw-2812	871	18	,	,	PUNCT
taxlaw-2812	871	19	tanf	tanf	PROPN
taxlaw-2812	871	20	,	,	PUNCT
taxlaw-2812	871	21	supplemental	supplemental	ADJ
taxlaw-2812	871	22	security	security	NOUN
taxlaw-2812	871	23	income	income	NOUN
taxlaw-2812	871	24	,	,	PUNCT
taxlaw-2812	871	25	and	and	CCONJ
taxlaw-2812	871	26	other	other	ADJ
taxlaw-2812	871	27	federal	federal	ADJ
taxlaw-2812	871	28	and	and	CCONJ
taxlaw-2812	871	29	state	state	NOUN
taxlaw-2812	871	30	-	-	PUNCT
taxlaw-2812	871	31	specific	specific	ADJ
taxlaw-2812	871	32	welfare	welfare	NOUN
taxlaw-2812	871	33	programs	program	NOUN
taxlaw-2812	871	34	.	.	PUNCT
taxlaw-2812	872	1	230	230	NUM
taxlaw-2812	872	2	these	these	PRON
taxlaw-2812	872	3	are	be	AUX
taxlaw-2812	872	4	undoubtedly	undoubtedly	ADV
taxlaw-2812	872	5	important	important	ADJ
taxlaw-2812	872	6	issues	issue	NOUN
taxlaw-2812	872	7	,	,	PUNCT
taxlaw-2812	872	8	and	and	CCONJ
taxlaw-2812	872	9	tax	tax	NOUN
taxlaw-2812	872	10	problems	problem	NOUN
taxlaw-2812	872	11	of	of	ADP
taxlaw-2812	872	12	eitc	eitc	PROPN
taxlaw-2812	872	13	claimants	claimant	NOUN
taxlaw-2812	872	14	are	be	AUX
taxlaw-2812	872	15	just	just	ADV
taxlaw-2812	872	16	one	one	NUM
taxlaw-2812	872	17	of	of	ADP
taxlaw-2812	872	18	the	the	DET
taxlaw-2812	872	19	many	many	ADJ
taxlaw-2812	872	20	legal	legal	ADJ
taxlaw-2812	872	21	problems	problem	NOUN
taxlaw-2812	872	22	that	that	PRON
taxlaw-2812	872	23	low	low	ADJ
taxlaw-2812	872	24	-	-	PUNCT
taxlaw-2812	872	25	income	income	NOUN
taxlaw-2812	872	26	individuals	individual	NOUN
taxlaw-2812	872	27	face	face	VERB
taxlaw-2812	872	28	each	each	DET
taxlaw-2812	872	29	year	year	NOUN
taxlaw-2812	872	30	.	.	PUNCT
taxlaw-2812	873	1	after	after	ADV
taxlaw-2812	873	2	all	all	ADV
taxlaw-2812	873	3	,	,	PUNCT
taxlaw-2812	873	4	there	there	PRON
taxlaw-2812	873	5	are	be	VERB
taxlaw-2812	873	6	an	an	DET
taxlaw-2812	873	7	estimated	estimate	VERB
taxlaw-2812	873	8	“	"	PUNCT
taxlaw-2812	873	9	45	45	NUM
taxlaw-2812	873	10	million	million	NUM
taxlaw-2812	873	11	to	to	PART
taxlaw-2812	873	12	75	75	NUM
taxlaw-2812	873	13	million	million	NUM
taxlaw-2812	873	14	lowand	lowand	ADJ
taxlaw-2812	873	15	moderate	moderate	ADJ
taxlaw-2812	873	16	224	224	NUM
taxlaw-2812	873	17	see	see	NOUN
taxlaw-2812	873	18	supra	supra	PROPN
taxlaw-2812	873	19	part	part	PROPN
taxlaw-2812	873	20	ii.c.2	ii.c.2	PROPN
taxlaw-2812	873	21	for	for	ADP
taxlaw-2812	873	22	a	a	DET
taxlaw-2812	873	23	detailed	detailed	ADJ
taxlaw-2812	873	24	discussion	discussion	NOUN
taxlaw-2812	873	25	of	of	ADP
taxlaw-2812	873	26	the	the	DET
taxlaw-2812	873	27	confusion	confusion	NOUN
taxlaw-2812	873	28	that	that	PRON
taxlaw-2812	873	29	irs	irs	PROPN
taxlaw-2812	873	30	audits	audits	NOUN
taxlaw-2812	873	31	typically	typically	ADV
taxlaw-2812	873	32	present	present	ADJ
taxlaw-2812	873	33	to	to	ADP
taxlaw-2812	873	34	eitc	eitc	PROPN
taxlaw-2812	873	35	claimants	claimant	NOUN
taxlaw-2812	873	36	.	.	PUNCT
taxlaw-2812	874	1	225	225	NUM
taxlaw-2812	874	2	see	see	VERB
taxlaw-2812	874	3	book	book	NOUN
taxlaw-2812	874	4	,	,	PUNCT
taxlaw-2812	874	5	supra	supra	PROPN
taxlaw-2812	874	6	note	note	PROPN
taxlaw-2812	874	7	19	19	NUM
taxlaw-2812	874	8	,	,	PUNCT
taxlaw-2812	874	9	at	at	ADP
taxlaw-2812	874	10	1106	1106	NUM
taxlaw-2812	874	11	;	;	PUNCT
taxlaw-2812	874	12	david	david	PROPN
taxlaw-2812	874	13	a.	a.	PROPN
taxlaw-2812	874	14	super	super	PROPN
taxlaw-2812	874	15	,	,	PUNCT
taxlaw-2812	874	16	privatization	privatization	NOUN
taxlaw-2812	874	17	,	,	PUNCT
taxlaw-2812	874	18	policy	policy	NOUN
taxlaw-2812	874	19	paralysis	paralysis	NOUN
taxlaw-2812	874	20	,	,	PUNCT
taxlaw-2812	874	21	and	and	CCONJ
taxlaw-2812	874	22	the	the	DET
taxlaw-2812	874	23	poor	poor	ADJ
taxlaw-2812	874	24	,	,	PUNCT
taxlaw-2812	874	25	96	96	NUM
taxlaw-2812	874	26	cal	cal	NOUN
taxlaw-2812	874	27	.	.	PUNCT
taxlaw-2812	875	1	l.	l.	PROPN
taxlaw-2812	875	2	rev	rev	PROPN
taxlaw-2812	875	3	.	.	PROPN
taxlaw-2812	875	4	393	393	NUM
taxlaw-2812	875	5	,	,	PUNCT
taxlaw-2812	875	6	434	434	NUM
taxlaw-2812	875	7	(	(	PUNCT
taxlaw-2812	875	8	2008	2008	NUM
taxlaw-2812	875	9	)	)	PUNCT
taxlaw-2812	875	10	(	(	PUNCT
taxlaw-2812	875	11	noting	note	VERB
taxlaw-2812	875	12	that	that	SCONJ
taxlaw-2812	875	13	in	in	ADP
taxlaw-2812	875	14	“	"	PUNCT
taxlaw-2812	875	15	cash	cash	NOUN
taxlaw-2812	875	16	assistance	assistance	NOUN
taxlaw-2812	875	17	,	,	PUNCT
taxlaw-2812	875	18	food	food	NOUN
taxlaw-2812	875	19	stamps	stamp	NOUN
taxlaw-2812	875	20	,	,	PUNCT
taxlaw-2812	875	21	and	and	CCONJ
taxlaw-2812	875	22	medicaid	medicaid	PROPN
taxlaw-2812	875	23	,	,	PUNCT
taxlaw-2812	875	24	the	the	DET
taxlaw-2812	875	25	government	government	NOUN
taxlaw-2812	875	26	traditionally	traditionally	ADV
taxlaw-2812	875	27	has	have	AUX
taxlaw-2812	875	28	borne	bear	VERB
taxlaw-2812	875	29	the	the	DET
taxlaw-2812	875	30	costs	cost	NOUN
taxlaw-2812	875	31	of	of	ADP
taxlaw-2812	875	32	helping	help	VERB
taxlaw-2812	875	33	claimants	claimant	NOUN
taxlaw-2812	875	34	complete	complete	ADJ
taxlaw-2812	875	35	applications	application	NOUN
taxlaw-2812	875	36	”	"	PUNCT
taxlaw-2812	875	37	but	but	CCONJ
taxlaw-2812	875	38	in	in	ADP
taxlaw-2812	875	39	the	the	DET
taxlaw-2812	875	40	case	case	NOUN
taxlaw-2812	875	41	of	of	ADP
taxlaw-2812	875	42	the	the	DET
taxlaw-2812	875	43	eitc	eitc	NOUN
taxlaw-2812	875	44	,	,	PUNCT
taxlaw-2812	875	45	the	the	DET
taxlaw-2812	875	46	government	government	NOUN
taxlaw-2812	875	47	has	have	AUX
taxlaw-2812	875	48	left	leave	VERB
taxlaw-2812	875	49	much	much	ADJ
taxlaw-2812	875	50	of	of	ADP
taxlaw-2812	875	51	the	the	DET
taxlaw-2812	875	52	“	"	PUNCT
taxlaw-2812	875	53	payment	payment	NOUN
taxlaw-2812	875	54	for	for	ADP
taxlaw-2812	875	55	administration	administration	NOUN
taxlaw-2812	875	56	to	to	ADP
taxlaw-2812	875	57	claimants	claimant	NOUN
taxlaw-2812	875	58	.	.	PUNCT
taxlaw-2812	875	59	.	.	PUNCT
taxlaw-2812	875	60	.	.	PUNCT
taxlaw-2812	875	61	.	.	PUNCT
taxlaw-2812	875	62	”	"	PUNCT
taxlaw-2812	875	63	)	)	PUNCT
taxlaw-2812	875	64	.	.	PUNCT
taxlaw-2812	876	1	226	226	NUM
taxlaw-2812	876	2	nat’l	nat’l	NOUN
taxlaw-2812	876	3	taxpayer	taxpayer	NOUN
taxlaw-2812	876	4	advocate	advocate	NOUN
taxlaw-2812	876	5	,	,	PUNCT
taxlaw-2812	876	6	supra	supra	PROPN
taxlaw-2812	876	7	note	note	PROPN
taxlaw-2812	876	8	70	70	NUM
taxlaw-2812	876	9	,	,	PUNCT
taxlaw-2812	876	10	at	at	ADP
taxlaw-2812	876	11	98	98	NUM
taxlaw-2812	876	12	.	.	PUNCT
taxlaw-2812	876	13	227	227	NUM
taxlaw-2812	876	14	see	see	VERB
taxlaw-2812	876	15	45	45	NUM
taxlaw-2812	876	16	c.f.r	c.f.r	NOUN
taxlaw-2812	876	17	.	.	PUNCT
taxlaw-2812	877	1	§	§	PROPN
taxlaw-2812	877	2	1611.3(c	1611.3(c	NUM
taxlaw-2812	877	3	)	)	PUNCT
taxlaw-2812	877	4	(	(	PUNCT
taxlaw-2812	877	5	2005	2005	NUM
taxlaw-2812	877	6	)	)	PUNCT
taxlaw-2812	877	7	.	.	PUNCT
taxlaw-2812	878	1	228	228	NUM
taxlaw-2812	878	2	see	see	VERB
taxlaw-2812	878	3	i.r.c	i.r.c	NOUN
taxlaw-2812	878	4	.	.	PUNCT
taxlaw-2812	879	1	§	§	PROPN
taxlaw-2812	879	2	32(b)(2)-(3	32(b)(2)-(3	NUM
taxlaw-2812	879	3	)	)	PUNCT
taxlaw-2812	879	4	(	(	PUNCT
taxlaw-2812	879	5	west	west	NOUN
taxlaw-2812	879	6	2011	2011	NUM
taxlaw-2812	879	7	)	)	PUNCT
taxlaw-2812	879	8	(	(	PUNCT
taxlaw-2812	879	9	setting	set	VERB
taxlaw-2812	879	10	forth	forth	ADP
taxlaw-2812	879	11	eitc	eitc	NOUN
taxlaw-2812	879	12	income	income	NOUN
taxlaw-2812	879	13	eligibility	eligibility	NOUN
taxlaw-2812	879	14	criteria	criterion	NOUN
taxlaw-2812	879	15	)	)	PUNCT
taxlaw-2812	879	16	;	;	PUNCT
taxlaw-2812	879	17	income	income	NOUN
taxlaw-2812	879	18	level	level	NOUN
taxlaw-2812	879	19	for	for	ADP
taxlaw-2812	879	20	individuals	individual	NOUN
taxlaw-2812	879	21	eligible	eligible	ADJ
taxlaw-2812	879	22	for	for	ADP
taxlaw-2812	879	23	assistance	assistance	NOUN
taxlaw-2812	879	24	,	,	PUNCT
taxlaw-2812	879	25	74	74	NUM
taxlaw-2812	879	26	fed	feed	VERB
taxlaw-2812	879	27	.	.	PUNCT
taxlaw-2812	880	1	reg	reg	NOUN
taxlaw-2812	880	2	.	.	PUNCT
taxlaw-2812	881	1	5620	5620	NUM
taxlaw-2812	881	2	(	(	PUNCT
taxlaw-2812	881	3	jan	jan	PROPN
taxlaw-2812	881	4	.	.	PROPN
taxlaw-2812	881	5	30	30	NUM
taxlaw-2812	881	6	,	,	PUNCT
taxlaw-2812	881	7	2009	2009	NUM
taxlaw-2812	881	8	)	)	PUNCT
taxlaw-2812	882	1	(	(	PUNCT
taxlaw-2812	882	2	outlining	outline	VERB
taxlaw-2812	882	3	lsc	lsc	PROPN
taxlaw-2812	882	4	assistance	assistance	NOUN
taxlaw-2812	882	5	income	income	NOUN
taxlaw-2812	882	6	thresholds	threshold	NOUN
taxlaw-2812	882	7	)	)	PUNCT
taxlaw-2812	882	8	.	.	PUNCT
taxlaw-2812	883	1	229	229	NUM
taxlaw-2812	883	2	see	see	VERB
taxlaw-2812	883	3	funding	funding	NOUN
taxlaw-2812	883	4	sources	source	NOUN
taxlaw-2812	883	5	,	,	PUNCT
taxlaw-2812	883	6	legal	legal	ADJ
taxlaw-2812	883	7	aid	aid	NOUN
taxlaw-2812	883	8	foundation	foundation	NOUN
taxlaw-2812	883	9	of	of	ADP
taxlaw-2812	883	10	los	los	PROPN
taxlaw-2812	883	11	angeles	angeles	PROPN
taxlaw-2812	883	12	,	,	PUNCT
taxlaw-2812	883	13	http://www.lafla.org/funding.php	http://www.lafla.org/funding.php	PROPN
taxlaw-2812	883	14	(	(	PUNCT
taxlaw-2812	883	15	last	last	ADJ
taxlaw-2812	883	16	visited	visit	VERB
taxlaw-2812	883	17	dec	dec	PROPN
taxlaw-2812	883	18	.	.	PROPN
taxlaw-2812	883	19	24	24	NUM
taxlaw-2812	883	20	,	,	PUNCT
taxlaw-2812	883	21	2011	2011	NUM
taxlaw-2812	883	22	)	)	PUNCT
taxlaw-2812	883	23	;	;	PUNCT
taxlaw-2812	883	24	annual	annual	ADJ
taxlaw-2812	883	25	report	report	NOUN
taxlaw-2812	883	26	2009	2009	NUM
taxlaw-2812	883	27	-	-	SYM
taxlaw-2812	883	28	10	10	NUM
taxlaw-2812	883	29	,	,	PUNCT
taxlaw-2812	883	30	legal	legal	ADJ
taxlaw-2812	883	31	servs	servs	NOUN
taxlaw-2812	883	32	.	.	PUNCT
taxlaw-2812	884	1	n.y.c	n.y.c	PROPN
taxlaw-2812	884	2	.	.	PROPN
taxlaw-2812	884	3	53	53	NUM
taxlaw-2812	884	4	,	,	PUNCT
taxlaw-2812	884	5	available	available	ADJ
taxlaw-2812	884	6	at	at	ADP
taxlaw-2812	884	7	http://www.legalservicesnyc.org/storage/lsny/pdfs/ls-nyc_annrep_09-10-12-lo.pdf	http://www.legalservicesnyc.org/storage/lsny/pdfs/ls-nyc_annrep_09-10-12-lo.pdf	PROPN
taxlaw-2812	884	8	(	(	PUNCT
taxlaw-2812	884	9	last	last	ADJ
taxlaw-2812	884	10	visited	visit	VERB
taxlaw-2812	884	11	dec	dec	PROPN
taxlaw-2812	884	12	.	.	PROPN
taxlaw-2812	884	13	24	24	NUM
taxlaw-2812	884	14	,	,	PUNCT
taxlaw-2812	884	15	2011	2011	NUM
taxlaw-2812	884	16	)	)	PUNCT
taxlaw-2812	884	17	(	(	PUNCT
taxlaw-2812	884	18	note	note	VERB
taxlaw-2812	884	19	that	that	SCONJ
taxlaw-2812	884	20	the	the	DET
taxlaw-2812	884	21	category	category	NOUN
taxlaw-2812	884	22	“	"	PUNCT
taxlaw-2812	884	23	income	income	NOUN
taxlaw-2812	884	24	maintenance	maintenance	NOUN
taxlaw-2812	884	25	”	"	PUNCT
taxlaw-2812	884	26	represents	represent	VERB
taxlaw-2812	884	27	government	government	NOUN
taxlaw-2812	884	28	benefits	benefit	NOUN
taxlaw-2812	884	29	)	)	PUNCT
taxlaw-2812	884	30	.	.	PUNCT
taxlaw-2812	885	1	230	230	NUM
taxlaw-2812	885	2	see	see	NOUN
taxlaw-2812	885	3	,	,	PUNCT
taxlaw-2812	885	4	e.g.	e.g.	ADV
taxlaw-2812	885	5	,	,	PUNCT
taxlaw-2812	885	6	government	government	NOUN
taxlaw-2812	885	7	benefits	benefit	NOUN
taxlaw-2812	885	8	,	,	PUNCT
taxlaw-2812	885	9	legal	legal	ADJ
taxlaw-2812	885	10	aid	aid	NOUN
taxlaw-2812	885	11	foundation	foundation	NOUN
taxlaw-2812	885	12	of	of	ADP
taxlaw-2812	885	13	los	los	PROPN
taxlaw-2812	885	14	angeles	angeles	PROPN
taxlaw-2812	885	15	,	,	PUNCT
taxlaw-2812	885	16	http://www.lafla.org/service.php?sect=govern&sub=main	http://www.lafla.org/service.php?sect=govern&sub=main	PROPN
taxlaw-2812	885	17	(	(	PUNCT
taxlaw-2812	885	18	last	last	ADV
taxlaw-2812	885	19	visited	visit	VERB
taxlaw-2812	885	20	july	july	PROPN
taxlaw-2812	885	21	12	12	NUM
taxlaw-2812	885	22	,	,	PUNCT
taxlaw-2812	885	23	2011	2011	NUM
taxlaw-2812	885	24	)	)	PUNCT
taxlaw-2812	885	25	;	;	PUNCT
taxlaw-2812	885	26	how	how	SCONJ
taxlaw-2812	885	27	we	we	PRON
taxlaw-2812	885	28	help	help	VERB
taxlaw-2812	885	29	people	people	NOUN
taxlaw-2812	885	30	,	,	PUNCT
taxlaw-2812	885	31	legal	legal	ADJ
taxlaw-2812	885	32	services	service	NOUN
taxlaw-2812	885	33	new	new	PROPN
taxlaw-2812	885	34	york	york	PROPN
taxlaw-2812	885	35	city	city	PROPN
taxlaw-2812	885	36	,	,	PUNCT
taxlaw-2812	885	37	http://www.legalservicesnyc.org/index.php?option=com_content&task=view&id=23&itemid=52#help%20p	http://www.legalservicesnyc.org/index.php?option=com_content&task=view&id=23&itemid=52#help%20p	NOUN
taxlaw-2812	885	38	rotect%20and%20secure%20income	rotect%20and%20secure%20income	PROPN
taxlaw-2812	885	39	(	(	PUNCT
taxlaw-2812	885	40	last	last	ADV
taxlaw-2812	885	41	visited	visit	VERB
taxlaw-2812	885	42	july	july	PROPN
taxlaw-2812	885	43	12	12	NUM
taxlaw-2812	885	44	,	,	PUNCT
taxlaw-2812	885	45	2011	2011	NUM
taxlaw-2812	885	46	)	)	PUNCT
taxlaw-2812	885	47	.	.	PUNCT
taxlaw-2812	886	1	210	210	NUM
taxlaw-2812	886	2	columbia	columbia	PROPN
taxlaw-2812	886	3	journal	journal	PROPN
taxlaw-2812	886	4	of	of	ADP
taxlaw-2812	886	5	tax	tax	NOUN
taxlaw-2812	886	6	law	law	NOUN
taxlaw-2812	886	7	[	[	X
taxlaw-2812	886	8	vol.3:177	vol.3:177	PROPN
taxlaw-2812	886	9	income	income	NOUN
taxlaw-2812	886	10	people	people	NOUN
taxlaw-2812	886	11	who	who	PRON
taxlaw-2812	886	12	have	have	VERB
taxlaw-2812	886	13	legal	legal	ADJ
taxlaw-2812	886	14	problems	problem	NOUN
taxlaw-2812	886	15	for	for	ADP
taxlaw-2812	886	16	which	which	PRON
taxlaw-2812	886	17	interested	interested	ADJ
taxlaw-2812	886	18	and	and	CCONJ
taxlaw-2812	886	19	competent	competent	ADJ
taxlaw-2812	886	20	lawyers	lawyer	NOUN
taxlaw-2812	886	21	might	might	AUX
taxlaw-2812	886	22	be	be	AUX
taxlaw-2812	886	23	a	a	DET
taxlaw-2812	886	24	benefit	benefit	NOUN
taxlaw-2812	886	25	.	.	PUNCT
taxlaw-2812	886	26	”	"	PUNCT
taxlaw-2812	887	1	231	231	NUM
taxlaw-2812	887	2	yet	yet	ADV
taxlaw-2812	887	3	it	it	PRON
taxlaw-2812	887	4	remains	remain	VERB
taxlaw-2812	887	5	critical	critical	ADJ
taxlaw-2812	887	6	to	to	PART
taxlaw-2812	887	7	recognize	recognize	VERB
taxlaw-2812	887	8	the	the	DET
taxlaw-2812	887	9	importance	importance	NOUN
taxlaw-2812	887	10	of	of	ADP
taxlaw-2812	887	11	the	the	DET
taxlaw-2812	887	12	“	"	PUNCT
taxlaw-2812	887	13	hidden	hidden	ADJ
taxlaw-2812	887	14	”	"	PUNCT
taxlaw-2812	887	15	welfare	welfare	NOUN
taxlaw-2812	887	16	state	state	NOUN
taxlaw-2812	887	17	in	in	ADP
taxlaw-2812	887	18	contemporary	contemporary	ADJ
taxlaw-2812	887	19	anti	anti	ADJ
taxlaw-2812	887	20	-	-	ADJ
taxlaw-2812	887	21	poverty	poverty	ADJ
taxlaw-2812	887	22	policies	policy	NOUN
taxlaw-2812	887	23	.	.	PUNCT
taxlaw-2812	888	1	consider	consider	VERB
taxlaw-2812	888	2	,	,	PUNCT
taxlaw-2812	888	3	for	for	ADP
taxlaw-2812	888	4	instance	instance	NOUN
taxlaw-2812	888	5	,	,	PUNCT
taxlaw-2812	888	6	that	that	SCONJ
taxlaw-2812	888	7	the	the	DET
taxlaw-2812	888	8	government	government	NOUN
taxlaw-2812	888	9	benefits	benefit	VERB
taxlaw-2812	888	10	litigation	litigation	NOUN
taxlaw-2812	888	11	budget	budget	NOUN
taxlaw-2812	888	12	for	for	ADP
taxlaw-2812	888	13	new	new	PROPN
taxlaw-2812	888	14	york	york	PROPN
taxlaw-2812	888	15	city	city	PROPN
taxlaw-2812	888	16	’s	’s	PART
taxlaw-2812	888	17	legal	legal	ADJ
taxlaw-2812	888	18	services	service	NOUN
taxlaw-2812	888	19	nyc	nyc	PROPN
taxlaw-2812	888	20	(	(	PUNCT
taxlaw-2812	888	21	$	$	SYM
taxlaw-2812	888	22	8.9	8.9	NUM
taxlaw-2812	888	23	million	million	NUM
taxlaw-2812	888	24	in	in	ADP
taxlaw-2812	888	25	2009	2009	NUM
taxlaw-2812	888	26	-	-	SYM
taxlaw-2812	888	27	10	10	NUM
taxlaw-2812	888	28	)	)	PUNCT
taxlaw-2812	888	29	is	be	AUX
taxlaw-2812	888	30	not	not	PART
taxlaw-2812	888	31	significantly	significantly	ADV
taxlaw-2812	888	32	less	less	ADJ
taxlaw-2812	888	33	than	than	ADP
taxlaw-2812	888	34	the	the	DET
taxlaw-2812	888	35	entire	entire	ADJ
taxlaw-2812	888	36	federal	federal	ADJ
taxlaw-2812	888	37	outlay	outlay	NOUN
taxlaw-2812	888	38	for	for	ADP
taxlaw-2812	888	39	eitc	eitc	NOUN
taxlaw-2812	888	40	representation	representation	NOUN
taxlaw-2812	888	41	(	(	PUNCT
taxlaw-2812	888	42	$	$	SYM
taxlaw-2812	888	43	9	9	NUM
taxlaw-2812	888	44	million	million	NUM
taxlaw-2812	888	45	as	as	ADP
taxlaw-2812	888	46	matching	match	VERB
taxlaw-2812	888	47	funds	fund	NOUN
taxlaw-2812	888	48	for	for	ADP
taxlaw-2812	888	49	litcs	litcs	NOUN
taxlaw-2812	888	50	)	)	PUNCT
taxlaw-2812	888	51	.	.	PUNCT
taxlaw-2812	889	1	232	232	NUM
taxlaw-2812	889	2	given	give	VERB
taxlaw-2812	889	3	that	that	SCONJ
taxlaw-2812	889	4	litcs	litcs	NOUN
taxlaw-2812	889	5	can	can	AUX
taxlaw-2812	889	6	currently	currently	ADV
taxlaw-2812	889	7	represent	represent	VERB
taxlaw-2812	889	8	so	so	ADV
taxlaw-2812	889	9	few	few	ADJ
taxlaw-2812	889	10	audited	audit	VERB
taxlaw-2812	889	11	eitc	eitc	PROPN
taxlaw-2812	889	12	claimants	claimant	NOUN
taxlaw-2812	889	13	—	—	PUNCT
taxlaw-2812	889	14	less	less	ADJ
taxlaw-2812	889	15	than	than	ADP
taxlaw-2812	889	16	two	two	NUM
taxlaw-2812	889	17	percent	percent	NOUN
taxlaw-2812	889	18	,	,	PUNCT
taxlaw-2812	889	19	as	as	SCONJ
taxlaw-2812	889	20	noted	note	VERB
taxlaw-2812	889	21	above	above	ADP
taxlaw-2812	889	22	—	—	PUNCT
taxlaw-2812	889	23	legal	legal	ADJ
taxlaw-2812	889	24	aid	aid	NOUN
taxlaw-2812	889	25	groups	group	NOUN
taxlaw-2812	889	26	might	might	AUX
taxlaw-2812	889	27	consider	consider	VERB
taxlaw-2812	889	28	allocating	allocate	VERB
taxlaw-2812	889	29	some	some	DET
taxlaw-2812	889	30	portion	portion	NOUN
taxlaw-2812	889	31	of	of	ADP
taxlaw-2812	889	32	their	their	PRON
taxlaw-2812	889	33	government	government	NOUN
taxlaw-2812	889	34	benefits	benefit	VERB
taxlaw-2812	889	35	litigation	litigation	NOUN
taxlaw-2812	889	36	funding	funding	NOUN
taxlaw-2812	889	37	to	to	PART
taxlaw-2812	889	38	help	help	VERB
taxlaw-2812	889	39	close	close	VERB
taxlaw-2812	889	40	this	this	DET
taxlaw-2812	889	41	yawning	yawning	NOUN
taxlaw-2812	889	42	representation	representation	NOUN
taxlaw-2812	889	43	gap	gap	NOUN
taxlaw-2812	889	44	.	.	PUNCT
taxlaw-2812	890	1	while	while	SCONJ
taxlaw-2812	890	2	again	again	ADV
taxlaw-2812	890	3	acknowledging	acknowledge	VERB
taxlaw-2812	890	4	that	that	SCONJ
taxlaw-2812	890	5	the	the	DET
taxlaw-2812	890	6	feasibility	feasibility	NOUN
taxlaw-2812	890	7	and	and	CCONJ
taxlaw-2812	890	8	impact	impact	NOUN
taxlaw-2812	890	9	of	of	ADP
taxlaw-2812	890	10	any	any	DET
taxlaw-2812	890	11	such	such	ADJ
taxlaw-2812	890	12	shift	shift	NOUN
taxlaw-2812	890	13	would	would	AUX
taxlaw-2812	890	14	likely	likely	ADV
taxlaw-2812	890	15	be	be	AUX
taxlaw-2812	890	16	modest	modest	ADJ
taxlaw-2812	890	17	at	at	ADP
taxlaw-2812	890	18	present	present	ADJ
taxlaw-2812	890	19	,	,	PUNCT
taxlaw-2812	890	20	given	give	VERB
taxlaw-2812	890	21	stark	stark	ADJ
taxlaw-2812	890	22	budget	budget	NOUN
taxlaw-2812	890	23	cutbacks	cutback	NOUN
taxlaw-2812	890	24	at	at	ADP
taxlaw-2812	890	25	lsc	lsc	PROPN
taxlaw-2812	890	26	grantees	grantee	NOUN
taxlaw-2812	890	27	,	,	PUNCT
taxlaw-2812	890	28	it	it	PRON
taxlaw-2812	890	29	is	be	AUX
taxlaw-2812	890	30	nonetheless	nonetheless	ADV
taxlaw-2812	890	31	important	important	ADJ
taxlaw-2812	890	32	to	to	PART
taxlaw-2812	890	33	highlight	highlight	VERB
taxlaw-2812	890	34	the	the	DET
taxlaw-2812	890	35	severe	severe	ADJ
taxlaw-2812	890	36	underrepresentation	underrepresentation	NOUN
taxlaw-2812	890	37	of	of	ADP
taxlaw-2812	890	38	eitc	eitc	ADJ
taxlaw-2812	890	39	claimants	claimant	NOUN
taxlaw-2812	890	40	(	(	PUNCT
taxlaw-2812	890	41	even	even	ADV
taxlaw-2812	890	42	in	in	ADP
taxlaw-2812	890	43	relation	relation	NOUN
taxlaw-2812	890	44	to	to	ADP
taxlaw-2812	890	45	other	other	ADJ
taxlaw-2812	890	46	underserved	underserved	ADJ
taxlaw-2812	890	47	clients	client	NOUN
taxlaw-2812	890	48	)	)	PUNCT
taxlaw-2812	890	49	.	.	PUNCT
taxlaw-2812	891	1	as	as	SCONJ
taxlaw-2812	891	2	we	we	PRON
taxlaw-2812	891	3	suggested	suggest	VERB
taxlaw-2812	891	4	earlier	early	ADV
taxlaw-2812	891	5	,	,	PUNCT
taxlaw-2812	891	6	lawmakers	lawmaker	NOUN
taxlaw-2812	891	7	ought	ought	AUX
taxlaw-2812	891	8	to	to	PART
taxlaw-2812	891	9	recognize	recognize	VERB
taxlaw-2812	891	10	that	that	SCONJ
taxlaw-2812	891	11	even	even	ADV
taxlaw-2812	891	12	in	in	ADP
taxlaw-2812	891	13	times	time	NOUN
taxlaw-2812	891	14	of	of	ADP
taxlaw-2812	891	15	fiscal	fiscal	ADJ
taxlaw-2812	891	16	austerity	austerity	NOUN
taxlaw-2812	891	17	,	,	PUNCT
taxlaw-2812	891	18	providing	provide	VERB
taxlaw-2812	891	19	legal	legal	ADJ
taxlaw-2812	891	20	help	help	NOUN
taxlaw-2812	891	21	to	to	ADP
taxlaw-2812	891	22	the	the	DET
taxlaw-2812	891	23	poorest	poor	ADJ
taxlaw-2812	891	24	americans	americans	PROPN
taxlaw-2812	891	25	facing	face	VERB
taxlaw-2812	891	26	eitc	eitc	ADJ
taxlaw-2812	891	27	challenges	challenge	NOUN
taxlaw-2812	891	28	—	—	PUNCT
taxlaw-2812	891	29	involving	involve	VERB
taxlaw-2812	891	30	benefits	benefit	NOUN
taxlaw-2812	891	31	that	that	PRON
taxlaw-2812	891	32	finance	finance	VERB
taxlaw-2812	891	33	basic	basic	ADJ
taxlaw-2812	891	34	needs	need	NOUN
taxlaw-2812	891	35	—	—	PUNCT
taxlaw-2812	891	36	should	should	AUX
taxlaw-2812	891	37	remain	remain	VERB
taxlaw-2812	891	38	a	a	DET
taxlaw-2812	891	39	high	high	ADJ
taxlaw-2812	891	40	budgetary	budgetary	ADJ
taxlaw-2812	891	41	priority	priority	NOUN
taxlaw-2812	891	42	.	.	PUNCT
taxlaw-2812	892	1	a	a	DET
taxlaw-2812	892	2	more	more	ADV
taxlaw-2812	892	3	promising	promising	ADJ
taxlaw-2812	892	4	path	path	NOUN
taxlaw-2812	892	5	,	,	PUNCT
taxlaw-2812	892	6	accordingly	accordingly	ADV
taxlaw-2812	892	7	,	,	PUNCT
taxlaw-2812	892	8	would	would	AUX
taxlaw-2812	892	9	be	be	AUX
taxlaw-2812	892	10	for	for	SCONJ
taxlaw-2812	892	11	congress	congress	PROPN
taxlaw-2812	892	12	to	to	PART
taxlaw-2812	892	13	allocate	allocate	VERB
taxlaw-2812	892	14	new	new	ADJ
taxlaw-2812	892	15	funding	funding	NOUN
taxlaw-2812	892	16	to	to	ADP
taxlaw-2812	892	17	the	the	DET
taxlaw-2812	892	18	lsc	lsc	PROPN
taxlaw-2812	892	19	and	and	CCONJ
taxlaw-2812	892	20	local	local	ADJ
taxlaw-2812	892	21	legal	legal	ADJ
taxlaw-2812	892	22	aid	aid	NOUN
taxlaw-2812	892	23	societies	society	NOUN
taxlaw-2812	892	24	for	for	ADP
taxlaw-2812	892	25	assistance	assistance	NOUN
taxlaw-2812	892	26	of	of	ADP
taxlaw-2812	892	27	eitc	eitc	NOUN
taxlaw-2812	892	28	claimants	claimant	NOUN
taxlaw-2812	892	29	.	.	PUNCT
taxlaw-2812	893	1	while	while	SCONJ
taxlaw-2812	893	2	lsc	lsc	PROPN
taxlaw-2812	893	3	grantees	grantee	NOUN
taxlaw-2812	893	4	choose	choose	VERB
taxlaw-2812	893	5	their	their	PRON
taxlaw-2812	893	6	own	own	ADJ
taxlaw-2812	893	7	priorities	priority	NOUN
taxlaw-2812	893	8	,	,	PUNCT
taxlaw-2812	893	9	the	the	DET
taxlaw-2812	893	10	lsc	lsc	PROPN
taxlaw-2812	893	11	could	could	AUX
taxlaw-2812	893	12	seek	seek	VERB
taxlaw-2812	893	13	a	a	DET
taxlaw-2812	893	14	special	special	ADJ
taxlaw-2812	893	15	competitive	competitive	ADJ
taxlaw-2812	893	16	grant	grant	NOUN
taxlaw-2812	893	17	to	to	PART
taxlaw-2812	893	18	assist	assist	VERB
taxlaw-2812	893	19	eitc	eitc	ADJ
taxlaw-2812	893	20	claimants	claimant	NOUN
taxlaw-2812	893	21	with	with	ADP
taxlaw-2812	893	22	filing	filing	NOUN
taxlaw-2812	893	23	.	.	PUNCT
taxlaw-2812	894	1	such	such	ADJ
taxlaw-2812	894	2	funding	funding	NOUN
taxlaw-2812	894	3	could	could	AUX
taxlaw-2812	894	4	enable	enable	VERB
taxlaw-2812	894	5	legal	legal	ADJ
taxlaw-2812	894	6	aid	aid	NOUN
taxlaw-2812	894	7	societies	society	NOUN
taxlaw-2812	894	8	to	to	PART
taxlaw-2812	894	9	serve	serve	VERB
taxlaw-2812	894	10	as	as	ADP
taxlaw-2812	894	11	a	a	DET
taxlaw-2812	894	12	backstop	backstop	NOUN
taxlaw-2812	894	13	to	to	ADP
taxlaw-2812	894	14	the	the	DET
taxlaw-2812	894	15	automated	automate	VERB
taxlaw-2812	894	16	and	and	CCONJ
taxlaw-2812	894	17	self	self	NOUN
taxlaw-2812	894	18	-	-	PUNCT
taxlaw-2812	894	19	help	help	NOUN
taxlaw-2812	894	20	measures	measure	NOUN
taxlaw-2812	894	21	that	that	SCONJ
taxlaw-2812	894	22	they	they	PRON
taxlaw-2812	894	23	are	be	AUX
taxlaw-2812	894	24	currently	currently	ADV
taxlaw-2812	894	25	funding	fund	VERB
taxlaw-2812	894	26	and	and	CCONJ
taxlaw-2812	894	27	spearheading	spearheading	NOUN
taxlaw-2812	894	28	.	.	PUNCT
taxlaw-2812	895	1	there	there	PRON
taxlaw-2812	895	2	are	be	VERB
taxlaw-2812	895	3	clear	clear	ADJ
taxlaw-2812	895	4	opportunities	opportunity	NOUN
taxlaw-2812	895	5	for	for	SCONJ
taxlaw-2812	895	6	legal	legal	ADJ
taxlaw-2812	895	7	aid	aid	NOUN
taxlaw-2812	895	8	societies	society	NOUN
taxlaw-2812	895	9	to	to	PART
taxlaw-2812	895	10	expand	expand	VERB
taxlaw-2812	895	11	and	and	CCONJ
taxlaw-2812	895	12	integrate	integrate	VERB
taxlaw-2812	895	13	their	their	PRON
taxlaw-2812	895	14	self	self	NOUN
taxlaw-2812	895	15	-	-	PUNCT
taxlaw-2812	895	16	help	help	NOUN
taxlaw-2812	895	17	and	and	CCONJ
taxlaw-2812	895	18	limited	limited	ADJ
taxlaw-2812	895	19	-	-	PUNCT
taxlaw-2812	895	20	assistance	assistance	NOUN
taxlaw-2812	895	21	tax	tax	NOUN
taxlaw-2812	895	22	initiatives	initiative	NOUN
taxlaw-2812	895	23	,	,	PUNCT
taxlaw-2812	895	24	like	like	ADP
taxlaw-2812	895	25	i	i	PRON
taxlaw-2812	895	26	-	-	PUNCT
taxlaw-2812	895	27	can	can	AUX
taxlaw-2812	895	28	!	!	PUNCT
taxlaw-2812	895	29	,	,	PUNCT
taxlaw-2812	895	30	with	with	ADP
taxlaw-2812	895	31	their	their	PRON
taxlaw-2812	895	32	core	core	NOUN
taxlaw-2812	895	33	competencies	competency	NOUN
taxlaw-2812	895	34	in	in	ADP
taxlaw-2812	895	35	providing	provide	VERB
taxlaw-2812	895	36	direct	direct	ADJ
taxlaw-2812	895	37	legal	legal	ADJ
taxlaw-2812	895	38	advice	advice	NOUN
taxlaw-2812	895	39	.	.	PUNCT
taxlaw-2812	896	1	frequently	frequently	ADV
taxlaw-2812	896	2	,	,	PUNCT
taxlaw-2812	896	3	lsc	lsc	PROPN
taxlaw-2812	896	4	grantees	grantee	NOUN
taxlaw-2812	896	5	encounter	encounter	VERB
taxlaw-2812	896	6	clients	client	NOUN
taxlaw-2812	896	7	who	who	PRON
taxlaw-2812	896	8	are	be	AUX
taxlaw-2812	896	9	simultaneously	simultaneously	ADV
taxlaw-2812	896	10	trying	try	VERB
taxlaw-2812	896	11	to	to	PART
taxlaw-2812	896	12	resolve	resolve	VERB
taxlaw-2812	896	13	prior	prior	ADJ
taxlaw-2812	896	14	year	year	NOUN
taxlaw-2812	896	15	controversies	controversy	NOUN
taxlaw-2812	896	16	while	while	SCONJ
taxlaw-2812	896	17	also	also	ADV
taxlaw-2812	896	18	completing	complete	VERB
taxlaw-2812	896	19	returns	return	NOUN
taxlaw-2812	896	20	for	for	ADP
taxlaw-2812	896	21	the	the	DET
taxlaw-2812	896	22	current	current	ADJ
taxlaw-2812	896	23	year	year	NOUN
taxlaw-2812	896	24	.	.	PUNCT
taxlaw-2812	897	1	233	233	NUM
taxlaw-2812	897	2	at	at	ADP
taxlaw-2812	897	3	present	present	ADJ
taxlaw-2812	897	4	,	,	PUNCT
taxlaw-2812	897	5	there	there	PRON
taxlaw-2812	897	6	is	be	VERB
taxlaw-2812	897	7	a	a	DET
taxlaw-2812	897	8	strict	strict	ADJ
taxlaw-2812	897	9	division	division	NOUN
taxlaw-2812	897	10	of	of	ADP
taxlaw-2812	897	11	funding	funding	NOUN
taxlaw-2812	897	12	and	and	CCONJ
taxlaw-2812	897	13	responsibilities	responsibility	NOUN
taxlaw-2812	897	14	between	between	ADP
taxlaw-2812	897	15	legal	legal	ADJ
taxlaw-2812	897	16	aid	aid	NOUN
taxlaw-2812	897	17	organizations	organization	NOUN
taxlaw-2812	897	18	and	and	CCONJ
taxlaw-2812	897	19	vita	vita	NOUN
taxlaw-2812	897	20	programs	program	NOUN
taxlaw-2812	897	21	,	,	PUNCT
taxlaw-2812	897	22	which	which	PRON
taxlaw-2812	897	23	complicates	complicate	VERB
taxlaw-2812	897	24	the	the	DET
taxlaw-2812	897	25	resolution	resolution	NOUN
taxlaw-2812	897	26	of	of	ADP
taxlaw-2812	897	27	such	such	ADJ
taxlaw-2812	897	28	cases	case	NOUN
taxlaw-2812	897	29	:	:	PUNCT
taxlaw-2812	897	30	legal	legal	ADJ
taxlaw-2812	897	31	aid	aid	NOUN
taxlaw-2812	897	32	attorneys	attorney	NOUN
taxlaw-2812	897	33	must	must	AUX
taxlaw-2812	897	34	deal	deal	VERB
taxlaw-2812	897	35	only	only	ADV
taxlaw-2812	897	36	with	with	ADP
taxlaw-2812	897	37	the	the	DET
taxlaw-2812	897	38	past	past	ADJ
taxlaw-2812	897	39	year	year	NOUN
taxlaw-2812	897	40	problems	problem	NOUN
taxlaw-2812	897	41	while	while	SCONJ
taxlaw-2812	897	42	referring	refer	VERB
taxlaw-2812	897	43	the	the	DET
taxlaw-2812	897	44	client	client	NOUN
taxlaw-2812	897	45	to	to	ADP
taxlaw-2812	897	46	a	a	DET
taxlaw-2812	897	47	vita	vita	NOUN
taxlaw-2812	897	48	site	site	NOUN
taxlaw-2812	897	49	to	to	PART
taxlaw-2812	897	50	complete	complete	VERB
taxlaw-2812	897	51	the	the	DET
taxlaw-2812	897	52	current	current	ADJ
taxlaw-2812	897	53	year	year	NOUN
taxlaw-2812	897	54	’s	’s	PART
taxlaw-2812	897	55	taxes	taxis	NOUN
taxlaw-2812	897	56	.	.	PUNCT
taxlaw-2812	898	1	234	234	NUM
taxlaw-2812	898	2	to	to	PART
taxlaw-2812	898	3	increase	increase	VERB
taxlaw-2812	898	4	efficiency	efficiency	NOUN
taxlaw-2812	898	5	and	and	CCONJ
taxlaw-2812	898	6	reduce	reduce	VERB
taxlaw-2812	898	7	the	the	DET
taxlaw-2812	898	8	risk	risk	NOUN
taxlaw-2812	898	9	of	of	ADP
taxlaw-2812	898	10	error	error	NOUN
taxlaw-2812	898	11	and	and	CCONJ
taxlaw-2812	898	12	miscommunication	miscommunication	NOUN
taxlaw-2812	898	13	,	,	PUNCT
taxlaw-2812	898	14	legal	legal	ADJ
taxlaw-2812	898	15	aid	aid	NOUN
taxlaw-2812	898	16	attorneys	attorney	NOUN
taxlaw-2812	898	17	should	should	AUX
taxlaw-2812	898	18	have	have	VERB
taxlaw-2812	898	19	the	the	DET
taxlaw-2812	898	20	resources	resource	NOUN
taxlaw-2812	898	21	and	and	CCONJ
taxlaw-2812	898	22	mandate	mandate	NOUN
taxlaw-2812	898	23	to	to	PART
taxlaw-2812	898	24	deal	deal	VERB
taxlaw-2812	898	25	with	with	ADP
taxlaw-2812	898	26	all	all	PRON
taxlaw-2812	898	27	of	of	ADP
taxlaw-2812	898	28	the	the	DET
taxlaw-2812	898	29	client	client	NOUN
taxlaw-2812	898	30	’s	’s	PART
taxlaw-2812	898	31	tax	tax	NOUN
taxlaw-2812	898	32	issues	issue	NOUN
taxlaw-2812	898	33	in	in	ADP
taxlaw-2812	898	34	such	such	ADJ
taxlaw-2812	898	35	circumstances	circumstance	NOUN
taxlaw-2812	898	36	.	.	PUNCT
taxlaw-2812	899	1	to	to	PART
taxlaw-2812	899	2	be	be	AUX
taxlaw-2812	899	3	sure	sure	ADJ
taxlaw-2812	899	4	,	,	PUNCT
taxlaw-2812	899	5	any	any	DET
taxlaw-2812	899	6	congressional	congressional	ADJ
taxlaw-2812	899	7	funding	funding	NOUN
taxlaw-2812	899	8	increase	increase	NOUN
taxlaw-2812	899	9	for	for	ADP
taxlaw-2812	899	10	pre	pre	ADJ
taxlaw-2812	899	11	-	-	ADJ
taxlaw-2812	899	12	filing	file	VERB
taxlaw-2812	899	13	eitc	eitc	NOUN
taxlaw-2812	899	14	assistance	assistance	NOUN
taxlaw-2812	899	15	at	at	ADP
taxlaw-2812	899	16	legal	legal	ADJ
taxlaw-2812	899	17	aid	aid	NOUN
taxlaw-2812	899	18	societies	society	NOUN
taxlaw-2812	899	19	would	would	AUX
taxlaw-2812	899	20	likely	likely	ADV
taxlaw-2812	899	21	engender	engender	VERB
taxlaw-2812	899	22	political	political	ADJ
taxlaw-2812	899	23	criticism	criticism	NOUN
taxlaw-2812	899	24	because	because	SCONJ
taxlaw-2812	899	25	such	such	ADJ
taxlaw-2812	899	26	reform	reform	NOUN
taxlaw-2812	899	27	imbues	imbue	VERB
taxlaw-2812	899	28	the	the	DET
taxlaw-2812	899	29	eitc	eitc	NOUN
taxlaw-2812	899	30	with	with	ADP
taxlaw-2812	899	31	greater	great	ADJ
taxlaw-2812	899	32	administrative	administrative	ADJ
taxlaw-2812	899	33	costs	cost	NOUN
taxlaw-2812	899	34	,	,	PUNCT
taxlaw-2812	899	35	thus	thus	ADV
taxlaw-2812	899	36	reducing	reduce	VERB
taxlaw-2812	899	37	its	its	PRON
taxlaw-2812	899	38	supposed	suppose	VERB
taxlaw-2812	899	39	advantage	advantage	NOUN
taxlaw-2812	899	40	over	over	ADP
taxlaw-2812	899	41	other	other	ADJ
taxlaw-2812	899	42	welfare	welfare	NOUN
taxlaw-2812	899	43	programs	program	NOUN
taxlaw-2812	899	44	like	like	ADP
taxlaw-2812	899	45	tanf	tanf	PROPN
taxlaw-2812	899	46	and	and	CCONJ
taxlaw-2812	899	47	food	food	NOUN
taxlaw-2812	899	48	stamps	stamp	NOUN
taxlaw-2812	899	49	.	.	PUNCT
taxlaw-2812	900	1	ultimately	ultimately	ADV
taxlaw-2812	900	2	,	,	PUNCT
taxlaw-2812	900	3	though	though	ADV
taxlaw-2812	900	4	,	,	PUNCT
taxlaw-2812	900	5	such	such	ADJ
taxlaw-2812	900	6	funding	funding	NOUN
taxlaw-2812	900	7	would	would	AUX
taxlaw-2812	900	8	likely	likely	ADV
taxlaw-2812	900	9	generate	generate	VERB
taxlaw-2812	900	10	sufficient	sufficient	ADJ
taxlaw-2812	900	11	benefits	benefit	NOUN
taxlaw-2812	900	12	to	to	PART
taxlaw-2812	900	13	outweigh	outweigh	VERB
taxlaw-2812	900	14	those	those	DET
taxlaw-2812	900	15	costs	cost	NOUN
taxlaw-2812	900	16	.	.	PUNCT
taxlaw-2812	901	1	deeper	deep	ADJ
taxlaw-2812	901	2	legal	legal	ADJ
taxlaw-2812	901	3	aid	aid	NOUN
taxlaw-2812	901	4	involvement	involvement	NOUN
taxlaw-2812	901	5	with	with	ADP
taxlaw-2812	901	6	complicated	complicated	ADJ
taxlaw-2812	901	7	pre	pre	ADJ
taxlaw-2812	901	8	-	-	ADJ
taxlaw-2812	901	9	filing	filing	ADJ
taxlaw-2812	901	10	eitc	eitc	NOUN
taxlaw-2812	901	11	cases	case	NOUN
taxlaw-2812	901	12	could	could	AUX
taxlaw-2812	901	13	augment	augment	VERB
taxlaw-2812	901	14	the	the	DET
taxlaw-2812	901	15	salutary	salutary	ADJ
taxlaw-2812	901	16	effect	effect	NOUN
taxlaw-2812	901	17	of	of	ADP
taxlaw-2812	901	18	i	i	PRON
taxlaw-2812	901	19	-	-	PUNCT
taxlaw-2812	901	20	can	can	AUX
taxlaw-2812	901	21	!	!	PUNCT
taxlaw-2812	901	22	,	,	PUNCT
taxlaw-2812	901	23	vita	vita	NOUN
taxlaw-2812	901	24	,	,	PUNCT
taxlaw-2812	901	25	and	and	CCONJ
taxlaw-2812	901	26	self	self	NOUN
taxlaw-2812	901	27	-	-	PUNCT
taxlaw-2812	901	28	help	help	NOUN
taxlaw-2812	901	29	by	by	ADP
taxlaw-2812	901	30	further	further	ADJ
taxlaw-2812	901	31	cutting	cutting	NOUN
taxlaw-2812	901	32	into	into	ADP
taxlaw-2812	901	33	the	the	DET
taxlaw-2812	901	34	billions	billion	NOUN
taxlaw-2812	901	35	of	of	ADP
taxlaw-2812	901	36	dollars	dollar	NOUN
taxlaw-2812	901	37	that	that	PRON
taxlaw-2812	901	38	eitc	eitc	PROPN
taxlaw-2812	901	39	claimants	claimant	NOUN
taxlaw-2812	901	40	spend	spend	VERB
taxlaw-2812	901	41	annually	annually	ADV
taxlaw-2812	901	42	on	on	ADP
taxlaw-2812	901	43	private	private	ADJ
taxlaw-2812	901	44	tax	tax	NOUN
taxlaw-2812	901	45	preparation	preparation	NOUN
taxlaw-2812	901	46	assistance	assistance	NOUN
taxlaw-2812	901	47	.	.	PUNCT
taxlaw-2812	902	1	235	235	NUM
taxlaw-2812	903	1	if	if	SCONJ
taxlaw-2812	903	2	eitc	eitc	ADJ
taxlaw-2812	903	3	claimants	claimant	NOUN
taxlaw-2812	903	4	231	231	NUM
taxlaw-2812	903	5	james	james	PROPN
taxlaw-2812	903	6	l.	l.	PROPN
taxlaw-2812	903	7	baillie	baillie	PROPN
taxlaw-2812	903	8	,	,	PUNCT
taxlaw-2812	903	9	the	the	DET
taxlaw-2812	903	10	role	role	NOUN
taxlaw-2812	903	11	of	of	ADP
taxlaw-2812	903	12	the	the	DET
taxlaw-2812	903	13	private	private	ADJ
taxlaw-2812	903	14	bar	bar	NOUN
taxlaw-2812	903	15	in	in	ADP
taxlaw-2812	903	16	a	a	DET
taxlaw-2812	903	17	model	model	NOUN
taxlaw-2812	903	18	system	system	NOUN
taxlaw-2812	903	19	for	for	ADP
taxlaw-2812	903	20	the	the	DET
taxlaw-2812	903	21	delivery	delivery	NOUN
taxlaw-2812	903	22	of	of	ADP
taxlaw-2812	903	23	legal	legal	ADJ
taxlaw-2812	903	24	services	service	NOUN
taxlaw-2812	903	25	,	,	PUNCT
taxlaw-2812	903	26	26	26	NUM
taxlaw-2812	903	27	hamline	hamline	NOUN
taxlaw-2812	903	28	j.	j.	PROPN
taxlaw-2812	903	29	pub	pub	PROPN
taxlaw-2812	903	30	.	.	PUNCT
taxlaw-2812	904	1	l.	l.	PROPN
taxlaw-2812	904	2	&	&	CCONJ
taxlaw-2812	904	3	pol’y	pol’y	NOUN
taxlaw-2812	904	4	195	195	NUM
taxlaw-2812	904	5	,	,	PUNCT
taxlaw-2812	904	6	198	198	NUM
taxlaw-2812	904	7	(	(	PUNCT
taxlaw-2812	904	8	2005	2005	NUM
taxlaw-2812	904	9	)	)	PUNCT
taxlaw-2812	904	10	.	.	PUNCT
taxlaw-2812	905	1	232	232	NUM
taxlaw-2812	905	2	annual	annual	ADJ
taxlaw-2812	905	3	report	report	NOUN
taxlaw-2812	905	4	2009	2009	NUM
taxlaw-2812	905	5	-	-	SYM
taxlaw-2812	905	6	10	10	NUM
taxlaw-2812	905	7	,	,	PUNCT
taxlaw-2812	905	8	supra	supra	NOUN
taxlaw-2812	905	9	note	note	NOUN
taxlaw-2812	905	10	229	229	NUM
taxlaw-2812	905	11	,	,	PUNCT
taxlaw-2812	905	12	at	at	ADP
taxlaw-2812	905	13	53	53	NUM
taxlaw-2812	905	14	.	.	PUNCT
taxlaw-2812	905	15	low	low	ADJ
taxlaw-2812	905	16	income	income	PROPN
taxlaw-2812	905	17	taxpayer	taxpayer	PROPN
taxlaw-2812	905	18	clinic	clinic	PROPN
taxlaw-2812	905	19	grant	grant	NOUN
taxlaw-2812	905	20	recipients	recipient	NOUN
taxlaw-2812	905	21	announced	announce	VERB
taxlaw-2812	905	22	,	,	PUNCT
taxlaw-2812	905	23	internal	internal	ADJ
taxlaw-2812	905	24	revenue	revenue	NOUN
taxlaw-2812	905	25	serv	serv	X
taxlaw-2812	905	26	.	.	PUNCT
taxlaw-2812	906	1	(	(	PUNCT
taxlaw-2812	906	2	feb	feb	PROPN
taxlaw-2812	906	3	.	.	PROPN
taxlaw-2812	906	4	17	17	NUM
taxlaw-2812	906	5	,	,	PUNCT
taxlaw-2812	906	6	2012	2012	NUM
taxlaw-2812	906	7	)	)	PUNCT
taxlaw-2812	906	8	,	,	PUNCT
taxlaw-2812	906	9	available	available	ADJ
taxlaw-2812	906	10	at	at	ADP
taxlaw-2812	906	11	http://www.irs.gov/newsroom/article/0,,id=254537,00.html	http://www.irs.gov/newsroom/article/0,,id=254537,00.html	PROPN
taxlaw-2812	906	12	.	.	PUNCT
taxlaw-2812	907	1	233	233	NUM
taxlaw-2812	907	2	authors	author	NOUN
taxlaw-2812	907	3	’	'	PUNCT
taxlaw-2812	907	4	correspondence	correspondence	NOUN
taxlaw-2812	907	5	with	with	ADP
taxlaw-2812	907	6	tamara	tamara	PROPN
taxlaw-2812	907	7	borland	borland	PROPN
taxlaw-2812	907	8	,	,	PUNCT
taxlaw-2812	907	9	supra	supra	PROPN
taxlaw-2812	907	10	note	note	PROPN
taxlaw-2812	907	11	170	170	NUM
taxlaw-2812	907	12	.	.	PUNCT
taxlaw-2812	908	1	234	234	NUM
taxlaw-2812	909	1	i	i	PROPN
taxlaw-2812	909	2	d.	d.	NOUN
taxlaw-2812	909	3	235	235	NUM
taxlaw-2812	909	4	cords	cord	NOUN
taxlaw-2812	909	5	,	,	PUNCT
taxlaw-2812	909	6	supra	supra	PROPN
taxlaw-2812	909	7	note	note	NOUN
taxlaw-2812	909	8	50	50	NUM
taxlaw-2812	909	9	,	,	PUNCT
taxlaw-2812	909	10	at	at	ADP
taxlaw-2812	909	11	376	376	NUM
taxlaw-2812	909	12	-	-	SYM
taxlaw-2812	909	13	77	77	NUM
taxlaw-2812	909	14	.	.	PUNCT
taxlaw-2812	910	1	2012	2012	NUM
taxlaw-2812	910	2	]	]	PUNCT
taxlaw-2812	910	3	the	the	DET
taxlaw-2812	910	4	eitc	eitc	ADJ
taxlaw-2812	910	5	,	,	PUNCT
taxlaw-2812	910	6	low	low	ADJ
taxlaw-2812	910	7	-	-	PUNCT
taxlaw-2812	910	8	income	income	NOUN
taxlaw-2812	910	9	workers	worker	NOUN
taxlaw-2812	910	10	,	,	PUNCT
taxlaw-2812	910	11	&	&	CCONJ
taxlaw-2812	910	12	the	the	DET
taxlaw-2812	910	13	legal	legal	ADJ
taxlaw-2812	910	14	aid	aid	NOUN
taxlaw-2812	910	15	community	community	NOUN
taxlaw-2812	910	16	211	211	NUM
taxlaw-2812	910	17	knew	know	VERB
taxlaw-2812	910	18	that	that	SCONJ
taxlaw-2812	910	19	government	government	NOUN
taxlaw-2812	910	20	-	-	PUNCT
taxlaw-2812	910	21	funded	fund	VERB
taxlaw-2812	910	22	advice	advice	NOUN
taxlaw-2812	910	23	were	be	AUX
taxlaw-2812	910	24	available	available	ADJ
taxlaw-2812	910	25	,	,	PUNCT
taxlaw-2812	910	26	they	they	PRON
taxlaw-2812	910	27	would	would	AUX
taxlaw-2812	910	28	presumably	presumably	ADV
taxlaw-2812	910	29	be	be	AUX
taxlaw-2812	910	30	less	less	ADV
taxlaw-2812	910	31	inclined	inclined	ADJ
taxlaw-2812	910	32	to	to	PART
taxlaw-2812	910	33	seek	seek	VERB
taxlaw-2812	910	34	assistance	assistance	NOUN
taxlaw-2812	910	35	from	from	ADP
taxlaw-2812	910	36	private	private	ADJ
taxlaw-2812	910	37	preparers	preparer	NOUN
taxlaw-2812	910	38	with	with	ADP
taxlaw-2812	910	39	high	high	ADJ
taxlaw-2812	910	40	rates	rate	NOUN
taxlaw-2812	910	41	of	of	ADP
taxlaw-2812	910	42	non	non	NOUN
taxlaw-2812	910	43	-	-	NOUN
taxlaw-2812	910	44	compliance	compliance	NOUN
taxlaw-2812	910	45	.	.	PUNCT
taxlaw-2812	911	1	thus	thus	ADV
taxlaw-2812	911	2	,	,	PUNCT
taxlaw-2812	911	3	it	it	PRON
taxlaw-2812	911	4	could	could	AUX
taxlaw-2812	911	5	be	be	AUX
taxlaw-2812	911	6	expected	expect	VERB
taxlaw-2812	911	7	that	that	SCONJ
taxlaw-2812	911	8	legal	legal	ADJ
taxlaw-2812	911	9	aid	aid	NOUN
taxlaw-2812	911	10	involvement	involvement	NOUN
taxlaw-2812	911	11	in	in	ADP
taxlaw-2812	911	12	pre	pre	ADJ
taxlaw-2812	911	13	-	-	ADJ
taxlaw-2812	911	14	tax	tax	ADJ
taxlaw-2812	911	15	filing	filing	NOUN
taxlaw-2812	911	16	would	would	AUX
taxlaw-2812	911	17	both	both	PRON
taxlaw-2812	911	18	ensure	ensure	VERB
taxlaw-2812	911	19	that	that	SCONJ
taxlaw-2812	911	20	claimants	claimant	NOUN
taxlaw-2812	911	21	retain	retain	VERB
taxlaw-2812	911	22	a	a	DET
taxlaw-2812	911	23	greater	great	ADJ
taxlaw-2812	911	24	portion	portion	NOUN
taxlaw-2812	911	25	of	of	ADP
taxlaw-2812	911	26	the	the	DET
taxlaw-2812	911	27	credit	credit	NOUN
taxlaw-2812	911	28	to	to	PART
taxlaw-2812	911	29	which	which	PRON
taxlaw-2812	911	30	they	they	PRON
taxlaw-2812	911	31	are	be	AUX
taxlaw-2812	911	32	entitled	entitle	VERB
taxlaw-2812	911	33	,	,	PUNCT
taxlaw-2812	911	34	and	and	CCONJ
taxlaw-2812	911	35	reduce	reduce	VERB
taxlaw-2812	911	36	erroneous	erroneous	ADJ
taxlaw-2812	911	37	filings	filing	NOUN
taxlaw-2812	911	38	encouraged	encourage	VERB
taxlaw-2812	911	39	by	by	ADP
taxlaw-2812	911	40	unscrupulous	unscrupulous	ADJ
taxlaw-2812	911	41	private	private	ADJ
taxlaw-2812	911	42	preparers	preparer	NOUN
taxlaw-2812	911	43	.	.	PUNCT
taxlaw-2812	912	1	lsc	lsc	PROPN
taxlaw-2812	912	2	competitive	competitive	ADJ
taxlaw-2812	912	3	grants	grant	NOUN
taxlaw-2812	912	4	could	could	AUX
taxlaw-2812	912	5	also	also	ADV
taxlaw-2812	912	6	be	be	AUX
taxlaw-2812	912	7	targeted	target	VERB
taxlaw-2812	912	8	at	at	ADP
taxlaw-2812	912	9	representation	representation	NOUN
taxlaw-2812	912	10	in	in	ADP
taxlaw-2812	912	11	the	the	DET
taxlaw-2812	912	12	audit	audit	NOUN
taxlaw-2812	912	13	and	and	CCONJ
taxlaw-2812	912	14	tax	tax	NOUN
taxlaw-2812	912	15	court	court	NOUN
taxlaw-2812	912	16	settings	setting	NOUN
taxlaw-2812	912	17	.	.	PUNCT
taxlaw-2812	913	1	as	as	SCONJ
taxlaw-2812	913	2	noted	note	VERB
taxlaw-2812	913	3	,	,	PUNCT
taxlaw-2812	913	4	some	some	DET
taxlaw-2812	913	5	litcs	litcs	NOUN
taxlaw-2812	913	6	are	be	AUX
taxlaw-2812	913	7	already	already	ADV
taxlaw-2812	913	8	run	run	VERB
taxlaw-2812	913	9	by	by	ADP
taxlaw-2812	913	10	legal	legal	ADJ
taxlaw-2812	913	11	aid	aid	NOUN
taxlaw-2812	913	12	groups	group	NOUN
taxlaw-2812	913	13	—	—	PUNCT
taxlaw-2812	913	14	as	as	ADP
taxlaw-2812	913	15	of	of	ADP
taxlaw-2812	913	16	2011	2011	NUM
taxlaw-2812	913	17	,	,	PUNCT
taxlaw-2812	913	18	roughly	roughly	ADV
taxlaw-2812	913	19	one	one	NUM
taxlaw-2812	913	20	in	in	ADP
taxlaw-2812	913	21	five	five	NUM
taxlaw-2812	913	22	were	be	AUX
taxlaw-2812	913	23	236	236	NUM
taxlaw-2812	913	24	—	—	PUNCT
taxlaw-2812	913	25	such	such	ADJ
taxlaw-2812	913	26	close	close	ADJ
taxlaw-2812	913	27	coordination	coordination	NOUN
taxlaw-2812	913	28	between	between	ADP
taxlaw-2812	913	29	general	general	ADJ
taxlaw-2812	913	30	legal	legal	ADJ
taxlaw-2812	913	31	services	service	NOUN
taxlaw-2812	913	32	and	and	CCONJ
taxlaw-2812	913	33	low	low	ADJ
taxlaw-2812	913	34	-	-	PUNCT
taxlaw-2812	913	35	income	income	NOUN
taxlaw-2812	913	36	tax	tax	NOUN
taxlaw-2812	913	37	representation	representation	NOUN
taxlaw-2812	913	38	is	be	AUX
taxlaw-2812	913	39	laudable	laudable	ADJ
taxlaw-2812	913	40	and	and	CCONJ
taxlaw-2812	913	41	should	should	AUX
taxlaw-2812	913	42	be	be	AUX
taxlaw-2812	913	43	encouraged	encourage	VERB
taxlaw-2812	913	44	.	.	PUNCT
taxlaw-2812	914	1	and	and	CCONJ
taxlaw-2812	914	2	certain	certain	ADJ
taxlaw-2812	914	3	state	state	NOUN
taxlaw-2812	914	4	legal	legal	ADJ
taxlaw-2812	914	5	aid	aid	NOUN
taxlaw-2812	914	6	groups	group	NOUN
taxlaw-2812	914	7	,	,	PUNCT
taxlaw-2812	914	8	such	such	ADJ
taxlaw-2812	914	9	as	as	ADP
taxlaw-2812	914	10	legal	legal	ADJ
taxlaw-2812	914	11	services	service	NOUN
taxlaw-2812	914	12	of	of	ADP
taxlaw-2812	914	13	new	new	PROPN
taxlaw-2812	914	14	jersey	jersey	PROPN
taxlaw-2812	914	15	,	,	PUNCT
taxlaw-2812	914	16	already	already	ADV
taxlaw-2812	914	17	provide	provide	VERB
taxlaw-2812	914	18	some	some	DET
taxlaw-2812	914	19	tax	tax	NOUN
taxlaw-2812	914	20	services	service	NOUN
taxlaw-2812	914	21	in	in	ADP
taxlaw-2812	914	22	-	-	PUNCT
taxlaw-2812	914	23	house	house	NOUN
taxlaw-2812	914	24	.	.	PUNCT
taxlaw-2812	915	1	237	237	NUM
taxlaw-2812	915	2	however	however	ADV
taxlaw-2812	915	3	,	,	PUNCT
taxlaw-2812	915	4	the	the	DET
taxlaw-2812	915	5	involvement	involvement	NOUN
taxlaw-2812	915	6	of	of	ADP
taxlaw-2812	915	7	legal	legal	ADJ
taxlaw-2812	915	8	aid	aid	NOUN
taxlaw-2812	915	9	groups	group	NOUN
taxlaw-2812	915	10	in	in	ADP
taxlaw-2812	915	11	povertylevel	povertylevel	NOUN
taxlaw-2812	915	12	tax	tax	NOUN
taxlaw-2812	915	13	work	work	NOUN
taxlaw-2812	915	14	is	be	AUX
taxlaw-2812	915	15	generally	generally	ADV
taxlaw-2812	915	16	very	very	ADV
taxlaw-2812	915	17	low	low	ADJ
taxlaw-2812	915	18	and	and	CCONJ
taxlaw-2812	915	19	must	must	AUX
taxlaw-2812	915	20	be	be	AUX
taxlaw-2812	915	21	expanded	expand	VERB
taxlaw-2812	915	22	.	.	PUNCT
taxlaw-2812	916	1	238	238	NUM
taxlaw-2812	916	2	one	one	NUM
taxlaw-2812	916	3	potential	potential	ADJ
taxlaw-2812	916	4	barrier	barrier	NOUN
taxlaw-2812	916	5	may	may	AUX
taxlaw-2812	916	6	be	be	AUX
taxlaw-2812	916	7	,	,	PUNCT
taxlaw-2812	916	8	as	as	SCONJ
taxlaw-2812	916	9	book	book	NOUN
taxlaw-2812	916	10	suggests	suggest	VERB
taxlaw-2812	916	11	,	,	PUNCT
taxlaw-2812	916	12	that	that	SCONJ
taxlaw-2812	916	13	“	"	PUNCT
taxlaw-2812	916	14	lawyers	lawyer	NOUN
taxlaw-2812	916	15	tend	tend	VERB
taxlaw-2812	916	16	to	to	PART
taxlaw-2812	916	17	view	view	VERB
taxlaw-2812	916	18	tax	tax	NOUN
taxlaw-2812	916	19	law	law	NOUN
taxlaw-2812	916	20	as	as	ADP
taxlaw-2812	916	21	an	an	DET
taxlaw-2812	916	22	isolated	isolated	ADJ
taxlaw-2812	916	23	discipline	discipline	NOUN
taxlaw-2812	916	24	,	,	PUNCT
taxlaw-2812	916	25	requiring	require	VERB
taxlaw-2812	916	26	great	great	ADJ
taxlaw-2812	916	27	specialization	specialization	NOUN
taxlaw-2812	916	28	due	due	ADP
taxlaw-2812	916	29	to	to	ADP
taxlaw-2812	916	30	the	the	DET
taxlaw-2812	916	31	area	area	NOUN
taxlaw-2812	916	32	’s	’s	PART
taxlaw-2812	916	33	complexity	complexity	NOUN
taxlaw-2812	916	34	,	,	PUNCT
taxlaw-2812	916	35	both	both	PRON
taxlaw-2812	916	36	substantively	substantively	ADV
taxlaw-2812	916	37	and	and	CCONJ
taxlaw-2812	916	38	procedurally	procedurally	ADV
taxlaw-2812	916	39	.	.	PUNCT
taxlaw-2812	916	40	”	"	PUNCT
taxlaw-2812	917	1	239	239	NUM
taxlaw-2812	917	2	but	but	CCONJ
taxlaw-2812	917	3	as	as	SCONJ
taxlaw-2812	917	4	statistics	statistic	NOUN
taxlaw-2812	917	5	show	show	PROPN
taxlaw-2812	917	6	,	,	PUNCT
taxlaw-2812	917	7	the	the	DET
taxlaw-2812	917	8	problems	problem	NOUN
taxlaw-2812	917	9	that	that	PRON
taxlaw-2812	917	10	most	most	ADV
taxlaw-2812	917	11	frequently	frequently	ADV
taxlaw-2812	917	12	trigger	trigger	VERB
taxlaw-2812	917	13	eitc	eitc	ADJ
taxlaw-2812	917	14	audits	audits	NOUN
taxlaw-2812	917	15	tend	tend	VERB
taxlaw-2812	917	16	to	to	PART
taxlaw-2812	917	17	fall	fall	VERB
taxlaw-2812	917	18	within	within	ADP
taxlaw-2812	917	19	common	common	ADJ
taxlaw-2812	917	20	niches	niche	NOUN
taxlaw-2812	917	21	—	—	PUNCT
taxlaw-2812	917	22	such	such	ADJ
taxlaw-2812	917	23	as	as	ADP
taxlaw-2812	917	24	proof	proof	NOUN
taxlaw-2812	917	25	of	of	ADP
taxlaw-2812	917	26	a	a	DET
taxlaw-2812	917	27	qualifying	qualify	VERB
taxlaw-2812	917	28	child	child	NOUN
taxlaw-2812	917	29	under	under	ADP
taxlaw-2812	917	30	eitc	eitc	ADJ
taxlaw-2812	917	31	criteria	criterion	NOUN
taxlaw-2812	917	32	—	—	PUNCT
taxlaw-2812	917	33	thus	thus	ADV
taxlaw-2812	917	34	diminishing	diminish	VERB
taxlaw-2812	917	35	the	the	DET
taxlaw-2812	917	36	breadth	breadth	NOUN
taxlaw-2812	917	37	of	of	ADP
taxlaw-2812	917	38	material	material	NOUN
taxlaw-2812	917	39	to	to	PART
taxlaw-2812	917	40	learn	learn	VERB
taxlaw-2812	917	41	.	.	PUNCT
taxlaw-2812	918	1	240	240	NUM
taxlaw-2812	919	1	moreover	moreover	ADV
taxlaw-2812	919	2	,	,	PUNCT
taxlaw-2812	919	3	a	a	DET
taxlaw-2812	919	4	number	number	NOUN
taxlaw-2812	919	5	of	of	ADP
taxlaw-2812	919	6	lsc	lsc	PROPN
taxlaw-2812	919	7	grantees	grantee	NOUN
taxlaw-2812	919	8	have	have	AUX
taxlaw-2812	919	9	recently	recently	ADV
taxlaw-2812	919	10	started	start	VERB
taxlaw-2812	919	11	or	or	CCONJ
taxlaw-2812	919	12	expanded	expand	VERB
taxlaw-2812	919	13	foreclosure	foreclosure	NOUN
taxlaw-2812	919	14	representation	representation	NOUN
taxlaw-2812	919	15	practices	practice	NOUN
taxlaw-2812	919	16	in	in	ADP
taxlaw-2812	919	17	response	response	NOUN
taxlaw-2812	919	18	to	to	ADP
taxlaw-2812	919	19	burgeoning	burgeon	VERB
taxlaw-2812	919	20	demand	demand	NOUN
taxlaw-2812	919	21	for	for	ADP
taxlaw-2812	919	22	such	such	ADJ
taxlaw-2812	919	23	services	service	NOUN
taxlaw-2812	919	24	as	as	ADP
taxlaw-2812	919	25	a	a	DET
taxlaw-2812	919	26	result	result	NOUN
taxlaw-2812	919	27	of	of	ADP
taxlaw-2812	919	28	the	the	DET
taxlaw-2812	919	29	recent	recent	ADJ
taxlaw-2812	919	30	housing	housing	NOUN
taxlaw-2812	919	31	crisis	crisis	NOUN
taxlaw-2812	919	32	.	.	PUNCT
taxlaw-2812	920	1	this	this	PRON
taxlaw-2812	920	2	illustrates	illustrate	VERB
taxlaw-2812	920	3	the	the	DET
taxlaw-2812	920	4	ability	ability	NOUN
taxlaw-2812	920	5	of	of	ADP
taxlaw-2812	920	6	legal	legal	ADJ
taxlaw-2812	920	7	aid	aid	NOUN
taxlaw-2812	920	8	groups	group	NOUN
taxlaw-2812	920	9	to	to	PART
taxlaw-2812	920	10	adapt	adapt	VERB
taxlaw-2812	920	11	quickly	quickly	ADV
taxlaw-2812	920	12	to	to	PART
taxlaw-2812	920	13	meet	meet	VERB
taxlaw-2812	920	14	client	client	NOUN
taxlaw-2812	920	15	needs	need	NOUN
taxlaw-2812	920	16	,	,	PUNCT
taxlaw-2812	920	17	and	and	CCONJ
taxlaw-2812	920	18	to	to	PART
taxlaw-2812	920	19	do	do	VERB
taxlaw-2812	920	20	so	so	ADV
taxlaw-2812	920	21	in	in	ADP
taxlaw-2812	920	22	a	a	DET
taxlaw-2812	920	23	relatively	relatively	ADV
taxlaw-2812	920	24	complicated	complicated	ADJ
taxlaw-2812	920	25	area	area	NOUN
taxlaw-2812	920	26	of	of	ADP
taxlaw-2812	920	27	the	the	DET
taxlaw-2812	920	28	law	law	NOUN
taxlaw-2812	920	29	.	.	PUNCT
taxlaw-2812	921	1	even	even	ADV
taxlaw-2812	921	2	if	if	SCONJ
taxlaw-2812	921	3	the	the	DET
taxlaw-2812	921	4	legal	legal	ADJ
taxlaw-2812	921	5	aid	aid	NOUN
taxlaw-2812	921	6	groups	group	NOUN
taxlaw-2812	921	7	were	be	AUX
taxlaw-2812	921	8	to	to	PART
taxlaw-2812	921	9	expand	expand	VERB
taxlaw-2812	921	10	deeper	deeply	ADV
taxlaw-2812	921	11	into	into	ADP
taxlaw-2812	921	12	tax	tax	NOUN
taxlaw-2812	921	13	representation	representation	NOUN
taxlaw-2812	921	14	,	,	PUNCT
taxlaw-2812	921	15	individual	individual	ADJ
taxlaw-2812	921	16	legal	legal	ADJ
taxlaw-2812	921	17	aid	aid	NOUN
taxlaw-2812	921	18	offices	office	NOUN
taxlaw-2812	921	19	would	would	AUX
taxlaw-2812	921	20	be	be	AUX
taxlaw-2812	921	21	required	require	VERB
taxlaw-2812	921	22	to	to	PART
taxlaw-2812	921	23	spend	spend	VERB
taxlaw-2812	921	24	at	at	ADV
taxlaw-2812	921	25	least	least	ADV
taxlaw-2812	921	26	12.5	12.5	NUM
taxlaw-2812	921	27	%	%	NOUN
taxlaw-2812	921	28	of	of	ADP
taxlaw-2812	921	29	their	their	PRON
taxlaw-2812	921	30	basic	basic	ADJ
taxlaw-2812	921	31	field	field	NOUN
taxlaw-2812	921	32	grants	grant	NOUN
taxlaw-2812	921	33	to	to	AUX
taxlaw-2812	921	34	recruit	recruit	VERB
taxlaw-2812	921	35	and	and	CCONJ
taxlaw-2812	921	36	assist	assist	VERB
taxlaw-2812	921	37	private	private	ADJ
taxlaw-2812	921	38	attorneys	attorney	NOUN
taxlaw-2812	921	39	to	to	PART
taxlaw-2812	921	40	represent	represent	VERB
taxlaw-2812	921	41	low	low	ADJ
taxlaw-2812	921	42	income	income	NOUN
taxlaw-2812	921	43	taxpayer	taxpayer	NOUN
taxlaw-2812	921	44	clients	client	NOUN
taxlaw-2812	921	45	,	,	PUNCT
taxlaw-2812	921	46	usually	usually	ADV
taxlaw-2812	921	47	on	on	ADP
taxlaw-2812	921	48	a	a	DET
taxlaw-2812	921	49	pro	pro	X
taxlaw-2812	921	50	bono	bono	X
taxlaw-2812	921	51	basis	basis	NOUN
taxlaw-2812	921	52	.	.	PUNCT
taxlaw-2812	922	1	241	241	NUM
taxlaw-2812	922	2	more	more	ADJ
taxlaw-2812	922	3	than	than	ADP
taxlaw-2812	922	4	ten	ten	NUM
taxlaw-2812	922	5	percent	percent	NOUN
taxlaw-2812	922	6	of	of	ADP
taxlaw-2812	922	7	the	the	DET
taxlaw-2812	922	8	cases	case	NOUN
taxlaw-2812	922	9	closed	close	VERB
taxlaw-2812	922	10	in	in	ADP
taxlaw-2812	922	11	2007	2007	NUM
taxlaw-2812	922	12	were	be	AUX
taxlaw-2812	922	13	assisted	assist	VERB
taxlaw-2812	922	14	by	by	ADP
taxlaw-2812	922	15	pro	pro	X
taxlaw-2812	922	16	bono	bono	X
taxlaw-2812	922	17	attorneys	attorney	NOUN
taxlaw-2812	922	18	.	.	PUNCT
taxlaw-2812	923	1	242	242	NUM
taxlaw-2812	923	2	lsc	lsc	PROPN
taxlaw-2812	923	3	grantees	grantee	NOUN
taxlaw-2812	923	4	are	be	AUX
taxlaw-2812	923	5	under	under	ADP
taxlaw-2812	923	6	no	no	DET
taxlaw-2812	923	7	obligation	obligation	NOUN
taxlaw-2812	923	8	to	to	PART
taxlaw-2812	923	9	allocate	allocate	VERB
taxlaw-2812	923	10	private	private	ADJ
taxlaw-2812	923	11	attorney	attorney	NOUN
taxlaw-2812	923	12	-	-	PUNCT
taxlaw-2812	923	13	related	relate	VERB
taxlaw-2812	923	14	funding	funding	NOUN
taxlaw-2812	923	15	toward	toward	ADP
taxlaw-2812	923	16	any	any	DET
taxlaw-2812	923	17	specific	specific	ADJ
taxlaw-2812	923	18	field	field	NOUN
taxlaw-2812	923	19	,	,	PUNCT
taxlaw-2812	923	20	but	but	CCONJ
taxlaw-2812	923	21	if	if	SCONJ
taxlaw-2812	923	22	they	they	PRON
taxlaw-2812	923	23	targeted	target	VERB
taxlaw-2812	923	24	low	low	ADJ
taxlaw-2812	923	25	-	-	PUNCT
taxlaw-2812	923	26	income	income	NOUN
taxlaw-2812	923	27	tax	tax	NOUN
taxlaw-2812	923	28	representations	representation	NOUN
taxlaw-2812	923	29	with	with	ADP
taxlaw-2812	923	30	some	some	PRON
taxlaw-2812	923	31	of	of	ADP
taxlaw-2812	923	32	those	those	DET
taxlaw-2812	923	33	resources	resource	NOUN
taxlaw-2812	923	34	,	,	PUNCT
taxlaw-2812	923	35	it	it	PRON
taxlaw-2812	923	36	would	would	AUX
taxlaw-2812	923	37	help	help	VERB
taxlaw-2812	923	38	increase	increase	VERB
taxlaw-2812	923	39	the	the	DET
taxlaw-2812	923	40	visibility	visibility	NOUN
taxlaw-2812	923	41	of	of	ADP
taxlaw-2812	923	42	eitc	eitc	ADJ
taxlaw-2812	923	43	representation	representation	NOUN
taxlaw-2812	923	44	in	in	ADP
taxlaw-2812	923	45	the	the	DET
taxlaw-2812	923	46	professional	professional	ADJ
taxlaw-2812	923	47	tax	tax	NOUN
taxlaw-2812	923	48	community	community	NOUN
taxlaw-2812	923	49	,	,	PUNCT
taxlaw-2812	923	50	and	and	CCONJ
taxlaw-2812	923	51	especially	especially	ADV
taxlaw-2812	923	52	in	in	ADP
taxlaw-2812	923	53	the	the	DET
taxlaw-2812	923	54	eyes	eye	NOUN
taxlaw-2812	923	55	of	of	ADP
taxlaw-2812	923	56	private	private	ADJ
taxlaw-2812	923	57	firms	firm	NOUN
taxlaw-2812	923	58	looking	look	VERB
taxlaw-2812	923	59	for	for	ADP
taxlaw-2812	923	60	pro	pro	X
taxlaw-2812	923	61	bono	bono	X
taxlaw-2812	923	62	opportunities	opportunity	NOUN
taxlaw-2812	923	63	.	.	PUNCT
taxlaw-2812	924	1	firms	firm	NOUN
taxlaw-2812	924	2	can	can	AUX
taxlaw-2812	924	3	give	give	VERB
taxlaw-2812	924	4	special	special	ADJ
taxlaw-2812	924	5	bonuses	bonus	NOUN
taxlaw-2812	924	6	to	to	PART
taxlaw-2812	924	7	associate	associate	VERB
taxlaw-2812	924	8	hires	hire	NOUN
taxlaw-2812	924	9	with	with	ADP
taxlaw-2812	924	10	tax	tax	NOUN
taxlaw-2812	924	11	clinic	clinic	NOUN
taxlaw-2812	924	12	experience	experience	NOUN
taxlaw-2812	924	13	,	,	PUNCT
taxlaw-2812	924	14	allow	allow	VERB
taxlaw-2812	924	15	associates	associate	NOUN
taxlaw-2812	924	16	to	to	PART
taxlaw-2812	924	17	participate	participate	VERB
taxlaw-2812	924	18	directly	directly	ADV
taxlaw-2812	924	19	in	in	ADP
taxlaw-2812	924	20	government	government	NOUN
taxlaw-2812	924	21	-	-	PUNCT
taxlaw-2812	924	22	sponsored	sponsor	VERB
taxlaw-2812	924	23	representation	representation	NOUN
taxlaw-2812	924	24	programs	program	NOUN
taxlaw-2812	924	25	,	,	PUNCT
taxlaw-2812	924	26	or	or	CCONJ
taxlaw-2812	924	27	handle	handle	VERB
taxlaw-2812	924	28	pro	pro	X
taxlaw-2812	924	29	bono	bono	X
taxlaw-2812	924	30	cases	case	NOUN
taxlaw-2812	924	31	independently	independently	ADV
taxlaw-2812	924	32	.	.	PUNCT
taxlaw-2812	925	1	243	243	NUM
taxlaw-2812	925	2	d.	d.	NOUN
taxlaw-2812	925	3	the	the	DET
taxlaw-2812	925	4	civil	civil	PROPN
taxlaw-2812	925	5	gideon	gideon	PROPN
taxlaw-2812	925	6	movement	movement	NOUN
taxlaw-2812	925	7	and	and	CCONJ
taxlaw-2812	925	8	the	the	DET
taxlaw-2812	925	9	eitc	eitc	NOUN
taxlaw-2812	925	10	although	although	SCONJ
taxlaw-2812	925	11	the	the	DET
taxlaw-2812	925	12	supreme	supreme	PROPN
taxlaw-2812	925	13	court	court	PROPN
taxlaw-2812	925	14	found	find	VERB
taxlaw-2812	925	15	a	a	DET
taxlaw-2812	925	16	constitutionally	constitutionally	ADV
taxlaw-2812	925	17	guaranteed	guarantee	VERB
taxlaw-2812	925	18	right	right	NOUN
taxlaw-2812	925	19	to	to	PART
taxlaw-2812	925	20	counsel	counsel	VERB
taxlaw-2812	925	21	in	in	ADP
taxlaw-2812	925	22	criminal	criminal	ADJ
taxlaw-2812	925	23	cases	case	NOUN
taxlaw-2812	925	24	in	in	ADP
taxlaw-2812	925	25	the	the	DET
taxlaw-2812	925	26	landmark	landmark	NOUN
taxlaw-2812	925	27	1963	1963	NUM
taxlaw-2812	925	28	decision	decision	NOUN
taxlaw-2812	925	29	gideon	gideon	NOUN
taxlaw-2812	925	30	v.	v.	ADP
taxlaw-2812	925	31	wainwright	wainwright	PROPN
taxlaw-2812	925	32	,	,	PUNCT
taxlaw-2812	925	33	the	the	DET
taxlaw-2812	925	34	court	court	NOUN
taxlaw-2812	925	35	denied	deny	VERB
taxlaw-2812	925	36	236	236	NUM
taxlaw-2812	925	37	see	see	VERB
taxlaw-2812	925	38	internal	internal	ADJ
taxlaw-2812	925	39	revenue	revenue	NOUN
taxlaw-2812	925	40	serv	serv	X
taxlaw-2812	925	41	.	.	PUNCT
taxlaw-2812	925	42	,	,	PUNCT
taxlaw-2812	925	43	low	low	ADJ
taxlaw-2812	925	44	income	income	NOUN
taxlaw-2812	925	45	taxpayer	taxpayer	PROPN
taxlaw-2812	925	46	clinic	clinic	NOUN
taxlaw-2812	925	47	list	list	NOUN
taxlaw-2812	925	48	(	(	PUNCT
taxlaw-2812	925	49	2011	2011	NUM
taxlaw-2812	925	50	)	)	PUNCT
taxlaw-2812	925	51	,	,	PUNCT
taxlaw-2812	925	52	available	available	ADJ
taxlaw-2812	925	53	at	at	ADP
taxlaw-2812	925	54	http://www.irs.gov/pub/irs-pdf/p4134.pdf	http://www.irs.gov/pub/irs-pdf/p4134.pdf	NOUN
taxlaw-2812	925	55	(	(	PUNCT
taxlaw-2812	925	56	last	last	ADV
taxlaw-2812	925	57	visited	visit	VERB
taxlaw-2812	925	58	feb	feb	PROPN
taxlaw-2812	925	59	.	.	PROPN
taxlaw-2812	925	60	19	19	NUM
taxlaw-2812	925	61	,	,	PUNCT
taxlaw-2812	925	62	2012	2012	NUM
taxlaw-2812	925	63	)	)	PUNCT
taxlaw-2812	925	64	;	;	PUNCT
taxlaw-2812	925	65	see	see	VERB
taxlaw-2812	925	66	also	also	ADV
taxlaw-2812	925	67	tax	tax	VERB
taxlaw-2812	925	68	legal	legal	ADJ
taxlaw-2812	925	69	assistance	assistance	NOUN
taxlaw-2812	925	70	project	project	NOUN
taxlaw-2812	925	71	,	,	PUNCT
taxlaw-2812	925	72	legal	legal	ADJ
taxlaw-2812	925	73	services	service	NOUN
taxlaw-2812	925	74	new	new	PROPN
taxlaw-2812	925	75	jersey	jersey	PROPN
taxlaw-2812	925	76	law	law	NOUN
taxlaw-2812	925	77	,	,	PUNCT
taxlaw-2812	925	78	available	available	ADJ
taxlaw-2812	925	79	at	at	ADP
taxlaw-2812	925	80	http://www.lsnjlaw.org/aboutlsnj.cfm#tax	http://www.lsnjlaw.org/aboutlsnj.cfm#tax	PROPN
taxlaw-2812	925	81	(	(	PUNCT
taxlaw-2812	925	82	last	last	ADV
taxlaw-2812	925	83	visited	visit	VERB
taxlaw-2812	925	84	july	july	PROPN
taxlaw-2812	925	85	12	12	NUM
taxlaw-2812	925	86	,	,	PUNCT
taxlaw-2812	925	87	2011	2011	NUM
taxlaw-2812	925	88	)	)	PUNCT
taxlaw-2812	925	89	(	(	PUNCT
taxlaw-2812	925	90	example	example	NOUN
taxlaw-2812	925	91	of	of	ADP
taxlaw-2812	925	92	one	one	NUM
taxlaw-2812	925	93	such	such	ADJ
taxlaw-2812	925	94	coordination	coordination	NOUN
taxlaw-2812	925	95	)	)	PUNCT
taxlaw-2812	925	96	.	.	PUNCT
taxlaw-2812	926	1	237	237	NUM
taxlaw-2812	927	1	i	i	PRON
taxlaw-2812	927	2	d.	d.	PROPN
taxlaw-2812	927	3	238	238	NUM
taxlaw-2812	927	4	book	book	NOUN
taxlaw-2812	927	5	,	,	PUNCT
taxlaw-2812	927	6	supra	supra	PROPN
taxlaw-2812	927	7	note	note	NOUN
taxlaw-2812	927	8	4	4	NUM
taxlaw-2812	927	9	,	,	PUNCT
taxlaw-2812	927	10	at	at	ADP
taxlaw-2812	927	11	412	412	NUM
taxlaw-2812	927	12	.	.	PUNCT
taxlaw-2812	928	1	239	239	NUM
taxlaw-2812	929	1	i	i	NOUN
taxlaw-2812	929	2	d.	d.	PROPN
taxlaw-2812	929	3	240	240	NUM
taxlaw-2812	930	1	i	i	PRON
taxlaw-2812	930	2	d.	d.	PROPN
taxlaw-2812	930	3	at	at	ADP
taxlaw-2812	930	4	395	395	NUM
taxlaw-2812	930	5	.	.	PUNCT
taxlaw-2812	931	1	241	241	NUM
taxlaw-2812	931	2	budget	budget	NOUN
taxlaw-2812	931	3	request	request	VERB
taxlaw-2812	931	4	fiscal	fiscal	ADJ
taxlaw-2812	931	5	year	year	NOUN
taxlaw-2812	931	6	2010	2010	NUM
taxlaw-2812	931	7	,	,	PUNCT
taxlaw-2812	931	8	legal	legal	ADJ
taxlaw-2812	931	9	servs	servs	NOUN
taxlaw-2812	931	10	.	.	PUNCT
taxlaw-2812	931	11	corp	corp	PROPN
taxlaw-2812	931	12	.	.	PROPN
taxlaw-2812	931	13	14	14	NUM
taxlaw-2812	931	14	,	,	PUNCT
taxlaw-2812	931	15	available	available	ADJ
taxlaw-2812	931	16	at	at	ADP
taxlaw-2812	931	17	http://www.lsc.gov/sites/default/files/lsc/pdfs/br2010.pdf	http://www.lsc.gov/sites/default/files/lsc/pdfs/br2010.pdf	PROPN
taxlaw-2812	931	18	(	(	PUNCT
taxlaw-2812	931	19	last	last	ADJ
taxlaw-2812	931	20	visited	visit	VERB
taxlaw-2812	931	21	aug	aug	PROPN
taxlaw-2812	931	22	.	.	PROPN
taxlaw-2812	931	23	30	30	NUM
taxlaw-2812	931	24	,	,	PUNCT
taxlaw-2812	931	25	2011	2011	NUM
taxlaw-2812	931	26	)	)	PUNCT
taxlaw-2812	931	27	.	.	PUNCT
taxlaw-2812	932	1	242	242	NUM
taxlaw-2812	933	1	i	i	PRON
taxlaw-2812	933	2	d.	d.	PROPN
taxlaw-2812	933	3	243	243	NUM
taxlaw-2812	933	4	spragens	spragen	NOUN
taxlaw-2812	933	5	&	&	CCONJ
taxlaw-2812	933	6	olson	olson	PROPN
taxlaw-2812	933	7	,	,	PUNCT
taxlaw-2812	933	8	supra	supra	PROPN
taxlaw-2812	933	9	note	note	NOUN
taxlaw-2812	933	10	48	48	NUM
taxlaw-2812	933	11	,	,	PUNCT
taxlaw-2812	933	12	at	at	ADP
taxlaw-2812	933	13	1529	1529	NUM
taxlaw-2812	933	14	.	.	PUNCT
taxlaw-2812	934	1	212	212	NUM
taxlaw-2812	934	2	columbia	columbia	PROPN
taxlaw-2812	934	3	journal	journal	PROPN
taxlaw-2812	934	4	of	of	ADP
taxlaw-2812	934	5	tax	tax	NOUN
taxlaw-2812	934	6	law	law	NOUN
taxlaw-2812	934	7	[	[	X
taxlaw-2812	934	8	vol.3:177	vol.3:177	PROPN
taxlaw-2812	934	9	a	a	DET
taxlaw-2812	934	10	constitutional	constitutional	ADJ
taxlaw-2812	934	11	right	right	NOUN
taxlaw-2812	934	12	to	to	PART
taxlaw-2812	934	13	counsel	counsel	VERB
taxlaw-2812	934	14	in	in	ADP
taxlaw-2812	934	15	civil	civil	ADJ
taxlaw-2812	934	16	cases	case	NOUN
taxlaw-2812	934	17	in	in	ADP
taxlaw-2812	934	18	the	the	DET
taxlaw-2812	934	19	1981	1981	NUM
taxlaw-2812	934	20	decision	decision	NOUN
taxlaw-2812	934	21	lassiter	lassiter	PROPN
taxlaw-2812	934	22	v.	v.	PROPN
taxlaw-2812	934	23	department	department	PROPN
taxlaw-2812	934	24	of	of	ADP
taxlaw-2812	934	25	social	social	ADJ
taxlaw-2812	934	26	services	service	NOUN
taxlaw-2812	934	27	.	.	PUNCT
taxlaw-2812	935	1	244	244	NUM
taxlaw-2812	935	2	as	as	ADP
taxlaw-2812	935	3	a	a	DET
taxlaw-2812	935	4	result	result	NOUN
taxlaw-2812	935	5	,	,	PUNCT
taxlaw-2812	935	6	right	right	ADJ
taxlaw-2812	935	7	to	to	PART
taxlaw-2812	935	8	counsel	counsel	VERB
taxlaw-2812	935	9	in	in	ADP
taxlaw-2812	935	10	civil	civil	ADJ
taxlaw-2812	935	11	cases	case	NOUN
taxlaw-2812	935	12	is	be	AUX
taxlaw-2812	935	13	a	a	DET
taxlaw-2812	935	14	patchwork	patchwork	NOUN
taxlaw-2812	935	15	system	system	NOUN
taxlaw-2812	935	16	with	with	ADP
taxlaw-2812	935	17	access	access	NOUN
taxlaw-2812	935	18	for	for	ADP
taxlaw-2812	935	19	the	the	DET
taxlaw-2812	935	20	indigent	indigent	NOUN
taxlaw-2812	935	21	dependent	dependent	ADJ
taxlaw-2812	935	22	on	on	ADP
taxlaw-2812	935	23	the	the	DET
taxlaw-2812	935	24	available	available	ADJ
taxlaw-2812	935	25	legal	legal	ADJ
taxlaw-2812	935	26	services	service	NOUN
taxlaw-2812	935	27	and	and	CCONJ
taxlaw-2812	935	28	statutes	statute	NOUN
taxlaw-2812	935	29	in	in	ADP
taxlaw-2812	935	30	individual	individual	ADJ
taxlaw-2812	935	31	states	state	NOUN
taxlaw-2812	935	32	.	.	PUNCT
taxlaw-2812	936	1	245	245	NUM
taxlaw-2812	936	2	currently	currently	ADV
taxlaw-2812	936	3	,	,	PUNCT
taxlaw-2812	936	4	there	there	PRON
taxlaw-2812	936	5	are	be	VERB
taxlaw-2812	936	6	only	only	ADV
taxlaw-2812	936	7	three	three	NUM
taxlaw-2812	936	8	main	main	ADJ
taxlaw-2812	936	9	categories	category	NOUN
taxlaw-2812	936	10	of	of	ADP
taxlaw-2812	936	11	cases	case	NOUN
taxlaw-2812	936	12	where	where	SCONJ
taxlaw-2812	936	13	most	most	ADJ
taxlaw-2812	936	14	state	state	NOUN
taxlaw-2812	936	15	statutes	statute	NOUN
taxlaw-2812	936	16	or	or	CCONJ
taxlaw-2812	936	17	court	court	NOUN
taxlaw-2812	936	18	rules	rule	NOUN
taxlaw-2812	936	19	provide	provide	VERB
taxlaw-2812	936	20	a	a	DET
taxlaw-2812	936	21	right	right	NOUN
taxlaw-2812	936	22	to	to	PART
taxlaw-2812	936	23	counsel	counsel	VERB
taxlaw-2812	936	24	in	in	ADP
taxlaw-2812	936	25	civil	civil	ADJ
taxlaw-2812	936	26	matters	matter	NOUN
taxlaw-2812	936	27	:	:	PUNCT
taxlaw-2812	936	28	family	family	NOUN
taxlaw-2812	936	29	law	law	NOUN
taxlaw-2812	936	30	matters	matter	VERB
taxlaw-2812	936	31	,	,	PUNCT
taxlaw-2812	936	32	involuntary	involuntary	ADJ
taxlaw-2812	936	33	commitment	commitment	NOUN
taxlaw-2812	936	34	,	,	PUNCT
taxlaw-2812	936	35	and	and	CCONJ
taxlaw-2812	936	36	medical	medical	ADJ
taxlaw-2812	936	37	treatment	treatment	NOUN
taxlaw-2812	936	38	.	.	PUNCT
taxlaw-2812	937	1	246	246	NUM
taxlaw-2812	938	1	in	in	ADP
taxlaw-2812	938	2	fact	fact	NOUN
taxlaw-2812	938	3	,	,	PUNCT
taxlaw-2812	938	4	although	although	SCONJ
taxlaw-2812	938	5	individual	individual	ADJ
taxlaw-2812	938	6	states	state	NOUN
taxlaw-2812	938	7	provide	provide	VERB
taxlaw-2812	938	8	a	a	DET
taxlaw-2812	938	9	right	right	NOUN
taxlaw-2812	938	10	to	to	PART
taxlaw-2812	938	11	counsel	counsel	VERB
taxlaw-2812	938	12	in	in	ADP
taxlaw-2812	938	13	a	a	DET
taxlaw-2812	938	14	number	number	NOUN
taxlaw-2812	938	15	of	of	ADP
taxlaw-2812	938	16	other	other	ADJ
taxlaw-2812	938	17	specific	specific	ADJ
taxlaw-2812	938	18	situations	situation	NOUN
taxlaw-2812	938	19	(	(	PUNCT
taxlaw-2812	938	20	guaranteed	guarantee	VERB
taxlaw-2812	938	21	counsel	counsel	NOUN
taxlaw-2812	938	22	for	for	ADP
taxlaw-2812	938	23	military	military	ADJ
taxlaw-2812	938	24	members	member	NOUN
taxlaw-2812	938	25	,	,	PUNCT
taxlaw-2812	938	26	cases	case	NOUN
taxlaw-2812	938	27	involving	involve	VERB
taxlaw-2812	938	28	mental	mental	ADJ
taxlaw-2812	938	29	health	health	NOUN
taxlaw-2812	938	30	records	record	NOUN
taxlaw-2812	938	31	,	,	PUNCT
taxlaw-2812	938	32	and	and	CCONJ
taxlaw-2812	938	33	juvenile	juvenile	ADJ
taxlaw-2812	938	34	immigrant	immigrant	ADJ
taxlaw-2812	938	35	status	status	NOUN
taxlaw-2812	938	36	actions	action	NOUN
taxlaw-2812	938	37	,	,	PUNCT
taxlaw-2812	938	38	for	for	ADP
taxlaw-2812	938	39	example	example	NOUN
taxlaw-2812	938	40	)	)	PUNCT
taxlaw-2812	938	41	,	,	PUNCT
taxlaw-2812	938	42	not	not	PART
taxlaw-2812	938	43	a	a	DET
taxlaw-2812	938	44	single	single	ADJ
taxlaw-2812	938	45	state	state	NOUN
taxlaw-2812	938	46	has	have	VERB
taxlaw-2812	938	47	a	a	DET
taxlaw-2812	938	48	statute	statute	NOUN
taxlaw-2812	938	49	or	or	CCONJ
taxlaw-2812	938	50	judicial	judicial	ADJ
taxlaw-2812	938	51	opinion	opinion	NOUN
taxlaw-2812	938	52	that	that	PRON
taxlaw-2812	938	53	provides	provide	VERB
taxlaw-2812	938	54	a	a	DET
taxlaw-2812	938	55	right	right	NOUN
taxlaw-2812	938	56	to	to	PART
taxlaw-2812	938	57	counsel	counsel	VERB
taxlaw-2812	938	58	in	in	ADP
taxlaw-2812	938	59	tax	tax	NOUN
taxlaw-2812	938	60	cases	case	NOUN
taxlaw-2812	938	61	.	.	PUNCT
taxlaw-2812	939	1	247	247	NUM
taxlaw-2812	939	2	this	this	DET
taxlaw-2812	939	3	fact	fact	NOUN
taxlaw-2812	939	4	is	be	AUX
taxlaw-2812	939	5	not	not	PART
taxlaw-2812	939	6	surprising	surprising	ADJ
taxlaw-2812	939	7	in	in	ADP
taxlaw-2812	939	8	light	light	NOUN
taxlaw-2812	939	9	of	of	ADP
taxlaw-2812	939	10	the	the	DET
taxlaw-2812	939	11	“	"	PUNCT
taxlaw-2812	939	12	civil	civil	ADJ
taxlaw-2812	939	13	gideon	gideon	NOUN
taxlaw-2812	939	14	”	"	PUNCT
taxlaw-2812	939	15	movement	movement	NOUN
taxlaw-2812	939	16	’s	’s	PART
taxlaw-2812	939	17	core	core	ADJ
taxlaw-2812	939	18	focus	focus	NOUN
taxlaw-2812	939	19	on	on	ADP
taxlaw-2812	939	20	courts	court	NOUN
taxlaw-2812	939	21	.	.	PUNCT
taxlaw-2812	940	1	given	give	VERB
taxlaw-2812	940	2	this	this	DET
taxlaw-2812	940	3	emphasis	emphasis	NOUN
taxlaw-2812	940	4	on	on	ADP
taxlaw-2812	940	5	non	non	ADJ
taxlaw-2812	940	6	-	-	ADJ
taxlaw-2812	940	7	tax	tax	ADJ
taxlaw-2812	940	8	matters	matter	NOUN
taxlaw-2812	940	9	,	,	PUNCT
taxlaw-2812	940	10	the	the	DET
taxlaw-2812	940	11	eitc	eitc	ADJ
taxlaw-2812	940	12	audit	audit	NOUN
taxlaw-2812	940	13	process	process	NOUN
taxlaw-2812	940	14	and	and	CCONJ
taxlaw-2812	940	15	tax	tax	NOUN
taxlaw-2812	940	16	court	court	NOUN
taxlaw-2812	940	17	has	have	AUX
taxlaw-2812	940	18	not	not	PART
taxlaw-2812	940	19	been	be	AUX
taxlaw-2812	940	20	an	an	DET
taxlaw-2812	940	21	element	element	NOUN
taxlaw-2812	940	22	of	of	ADP
taxlaw-2812	940	23	the	the	DET
taxlaw-2812	940	24	current	current	ADJ
taxlaw-2812	940	25	“	"	PUNCT
taxlaw-2812	940	26	civil	civil	ADJ
taxlaw-2812	940	27	gideon	gideon	NOUN
taxlaw-2812	940	28	”	"	PUNCT
taxlaw-2812	940	29	movement	movement	NOUN
taxlaw-2812	940	30	.	.	PUNCT
taxlaw-2812	941	1	248	248	NUM
taxlaw-2812	942	1	the	the	DET
taxlaw-2812	942	2	fact	fact	NOUN
taxlaw-2812	942	3	that	that	SCONJ
taxlaw-2812	942	4	representation	representation	NOUN
taxlaw-2812	942	5	during	during	ADP
taxlaw-2812	942	6	tax	tax	NOUN
taxlaw-2812	942	7	cases	case	NOUN
taxlaw-2812	942	8	is	be	AUX
taxlaw-2812	942	9	largely	largely	ADV
taxlaw-2812	942	10	left	leave	VERB
taxlaw-2812	942	11	out	out	ADP
taxlaw-2812	942	12	of	of	ADP
taxlaw-2812	942	13	the	the	DET
taxlaw-2812	942	14	civil	civil	ADJ
taxlaw-2812	942	15	gideon	gideon	PROPN
taxlaw-2812	942	16	movement	movement	NOUN
taxlaw-2812	942	17	is	be	AUX
taxlaw-2812	942	18	especially	especially	ADV
taxlaw-2812	942	19	critical	critical	ADJ
taxlaw-2812	942	20	since	since	SCONJ
taxlaw-2812	942	21	many	many	ADJ
taxlaw-2812	942	22	commentators	commentator	NOUN
taxlaw-2812	942	23	have	have	AUX
taxlaw-2812	942	24	argued	argue	VERB
taxlaw-2812	942	25	that	that	SCONJ
taxlaw-2812	942	26	the	the	DET
taxlaw-2812	942	27	movement	movement	NOUN
taxlaw-2812	942	28	is	be	AUX
taxlaw-2812	942	29	better	well	ADV
taxlaw-2812	942	30	positioned	positioned	ADJ
taxlaw-2812	942	31	to	to	PART
taxlaw-2812	942	32	make	make	VERB
taxlaw-2812	942	33	gains	gain	NOUN
taxlaw-2812	942	34	since	since	SCONJ
taxlaw-2812	942	35	the	the	DET
taxlaw-2812	942	36	lassiter	lassiter	PROPN
taxlaw-2812	942	37	decision	decision	NOUN
taxlaw-2812	942	38	in	in	ADP
taxlaw-2812	942	39	1981	1981	NUM
taxlaw-2812	942	40	.	.	PUNCT
taxlaw-2812	943	1	249	249	NUM
taxlaw-2812	943	2	one	one	NUM
taxlaw-2812	943	3	major	major	ADJ
taxlaw-2812	943	4	development	development	NOUN
taxlaw-2812	943	5	in	in	ADP
taxlaw-2812	943	6	the	the	DET
taxlaw-2812	943	7	last	last	ADJ
taxlaw-2812	943	8	decade	decade	NOUN
taxlaw-2812	943	9	is	be	AUX
taxlaw-2812	943	10	the	the	DET
taxlaw-2812	943	11	american	american	PROPN
taxlaw-2812	943	12	bar	bar	PROPN
taxlaw-2812	943	13	association	association	PROPN
taxlaw-2812	943	14	’s	’s	PART
taxlaw-2812	943	15	2006	2006	NUM
taxlaw-2812	943	16	resolution	resolution	NOUN
taxlaw-2812	943	17	that	that	PRON
taxlaw-2812	943	18	endorsed	endorse	VERB
taxlaw-2812	943	19	providing	provide	VERB
taxlaw-2812	943	20	“	"	PUNCT
taxlaw-2812	943	21	counsel	counsel	NOUN
taxlaw-2812	943	22	as	as	ADP
taxlaw-2812	943	23	a	a	DET
taxlaw-2812	943	24	matter	matter	NOUN
taxlaw-2812	943	25	of	of	ADP
taxlaw-2812	943	26	right	right	ADV
taxlaw-2812	943	27	at	at	ADP
taxlaw-2812	943	28	public	public	ADJ
taxlaw-2812	943	29	expense	expense	NOUN
taxlaw-2812	943	30	to	to	ADP
taxlaw-2812	943	31	low	low	ADJ
taxlaw-2812	943	32	income	income	NOUN
taxlaw-2812	943	33	persons	person	NOUN
taxlaw-2812	943	34	in	in	ADP
taxlaw-2812	943	35	.	.	PUNCT
taxlaw-2812	943	36	.	.	PUNCT
taxlaw-2812	943	37	.	.	PUNCT
taxlaw-2812	944	1	adversarial	adversarial	ADJ
taxlaw-2812	944	2	proceedings	proceeding	NOUN
taxlaw-2812	944	3	where	where	SCONJ
taxlaw-2812	944	4	basic	basic	ADJ
taxlaw-2812	944	5	human	human	ADJ
taxlaw-2812	944	6	needs	need	NOUN
taxlaw-2812	944	7	are	be	AUX
taxlaw-2812	944	8	at	at	ADP
taxlaw-2812	944	9	stake	stake	NOUN
taxlaw-2812	944	10	,	,	PUNCT
taxlaw-2812	944	11	such	such	ADJ
taxlaw-2812	944	12	as	as	ADP
taxlaw-2812	944	13	those	those	PRON
taxlaw-2812	944	14	involving	involve	VERB
taxlaw-2812	944	15	shelter	shelter	NOUN
taxlaw-2812	944	16	,	,	PUNCT
taxlaw-2812	944	17	sustenance	sustenance	NOUN
taxlaw-2812	944	18	,	,	PUNCT
taxlaw-2812	944	19	safety	safety	NOUN
taxlaw-2812	944	20	,	,	PUNCT
taxlaw-2812	944	21	health	health	NOUN
taxlaw-2812	944	22	or	or	CCONJ
taxlaw-2812	944	23	child	child	NOUN
taxlaw-2812	944	24	custody	custody	NOUN
taxlaw-2812	944	25	.	.	PUNCT
taxlaw-2812	944	26	.	.	PUNCT
taxlaw-2812	944	27	.	.	PUNCT
taxlaw-2812	944	28	.	.	PUNCT
taxlaw-2812	944	29	”	"	PUNCT
taxlaw-2812	945	1	250	250	NUM
taxlaw-2812	945	2	as	as	ADP
taxlaw-2812	945	3	a	a	DET
taxlaw-2812	945	4	result	result	NOUN
taxlaw-2812	945	5	of	of	ADP
taxlaw-2812	945	6	this	this	DET
taxlaw-2812	945	7	development	development	NOUN
taxlaw-2812	945	8	,	,	PUNCT
taxlaw-2812	945	9	groups	group	NOUN
taxlaw-2812	945	10	representing	represent	VERB
taxlaw-2812	945	11	the	the	DET
taxlaw-2812	945	12	american	american	PROPN
taxlaw-2812	945	13	bar	bar	PROPN
taxlaw-2812	945	14	association	association	NOUN
taxlaw-2812	945	15	are	be	AUX
taxlaw-2812	945	16	now	now	ADV
taxlaw-2812	945	17	able	able	ADJ
taxlaw-2812	945	18	to	to	PART
taxlaw-2812	945	19	file	file	VERB
taxlaw-2812	945	20	amicus	amicus	NOUN
taxlaw-2812	945	21	briefs	brief	NOUN
taxlaw-2812	945	22	in	in	ADP
taxlaw-2812	945	23	cases	case	NOUN
taxlaw-2812	945	24	that	that	PRON
taxlaw-2812	945	25	are	be	AUX
taxlaw-2812	945	26	seeking	seek	VERB
taxlaw-2812	945	27	the	the	DET
taxlaw-2812	945	28	right	right	NOUN
taxlaw-2812	945	29	to	to	PART
taxlaw-2812	945	30	counsel	counsel	VERB
taxlaw-2812	945	31	.	.	PUNCT
taxlaw-2812	946	1	251	251	NUM
taxlaw-2812	946	2	also	also	ADV
taxlaw-2812	946	3	,	,	PUNCT
taxlaw-2812	946	4	pilot	pilot	NOUN
taxlaw-2812	946	5	legislation	legislation	NOUN
taxlaw-2812	946	6	has	have	AUX
taxlaw-2812	946	7	been	be	AUX
taxlaw-2812	946	8	passed	pass	VERB
taxlaw-2812	946	9	in	in	ADP
taxlaw-2812	946	10	california	california	PROPN
taxlaw-2812	946	11	252	252	NUM
taxlaw-2812	946	12	and	and	CCONJ
taxlaw-2812	946	13	proposed	propose	VERB
taxlaw-2812	946	14	in	in	ADP
taxlaw-2812	946	15	new	new	PROPN
taxlaw-2812	946	16	york	york	PROPN
taxlaw-2812	946	17	to	to	PART
taxlaw-2812	946	18	expand	expand	VERB
taxlaw-2812	946	19	the	the	DET
taxlaw-2812	946	20	right	right	NOUN
taxlaw-2812	946	21	to	to	PART
taxlaw-2812	946	22	counsel	counsel	VERB
taxlaw-2812	946	23	.	.	PUNCT
taxlaw-2812	947	1	253	253	NUM
taxlaw-2812	948	1	in	in	ADP
taxlaw-2812	948	2	addition	addition	NOUN
taxlaw-2812	948	3	to	to	ADP
taxlaw-2812	948	4	these	these	DET
taxlaw-2812	948	5	statutory	statutory	ADJ
taxlaw-2812	948	6	and	and	CCONJ
taxlaw-2812	948	7	aba	aba	PROPN
taxlaw-2812	948	8	initiatives	initiative	NOUN
taxlaw-2812	948	9	,	,	PUNCT
taxlaw-2812	948	10	there	there	PRON
taxlaw-2812	948	11	is	be	VERB
taxlaw-2812	948	12	also	also	ADV
taxlaw-2812	948	13	progress	progress	NOUN
taxlaw-2812	948	14	in	in	ADP
taxlaw-2812	948	15	state	state	NOUN
taxlaw-2812	948	16	court	court	NOUN
taxlaw-2812	948	17	systems	system	NOUN
taxlaw-2812	948	18	toward	toward	ADP
taxlaw-2812	948	19	a	a	DET
taxlaw-2812	948	20	guaranteed	guarantee	VERB
taxlaw-2812	948	21	right	right	NOUN
taxlaw-2812	948	22	to	to	PART
taxlaw-2812	948	23	counsel	counsel	VERB
taxlaw-2812	948	24	in	in	ADP
taxlaw-2812	948	25	certain	certain	ADJ
taxlaw-2812	948	26	situations	situation	NOUN
taxlaw-2812	948	27	.	.	PUNCT
taxlaw-2812	949	1	in	in	ADP
taxlaw-2812	949	2	2007	2007	NUM
taxlaw-2812	949	3	,	,	PUNCT
taxlaw-2812	949	4	an	an	DET
taxlaw-2812	949	5	alaska	alaska	NOUN
taxlaw-2812	949	6	trial	trial	NOUN
taxlaw-2812	949	7	court	court	NOUN
taxlaw-2812	949	8	held	hold	VERB
taxlaw-2812	949	9	that	that	SCONJ
taxlaw-2812	949	10	the	the	DET
taxlaw-2812	949	11	state	state	NOUN
taxlaw-2812	949	12	constitution	constitution	NOUN
taxlaw-2812	949	13	created	create	VERB
taxlaw-2812	949	14	a	a	DET
taxlaw-2812	949	15	right	right	NOUN
taxlaw-2812	949	16	to	to	PART
taxlaw-2812	949	17	counsel	counsel	VERB
taxlaw-2812	949	18	for	for	ADP
taxlaw-2812	949	19	a	a	DET
taxlaw-2812	949	20	parent	parent	NOUN
taxlaw-2812	949	21	in	in	ADP
taxlaw-2812	949	22	a	a	DET
taxlaw-2812	949	23	custody	custody	NOUN
taxlaw-2812	949	24	action	action	NOUN
taxlaw-2812	949	25	when	when	SCONJ
taxlaw-2812	949	26	the	the	DET
taxlaw-2812	949	27	other	other	ADJ
taxlaw-2812	949	28	parent	parent	NOUN
taxlaw-2812	949	29	has	have	VERB
taxlaw-2812	949	30	private	private	ADJ
taxlaw-2812	949	31	counsel	counsel	NOUN
taxlaw-2812	949	32	;	;	PUNCT
taxlaw-2812	949	33	in	in	ADP
taxlaw-2812	949	34	2009	2009	NUM
taxlaw-2812	949	35	,	,	PUNCT
taxlaw-2812	949	36	a	a	DET
taxlaw-2812	949	37	washington	washington	PROPN
taxlaw-2812	949	38	court	court	NOUN
taxlaw-2812	949	39	of	of	ADP
taxlaw-2812	949	40	appeals	appeals	PROPN
taxlaw-2812	949	41	held	hold	VERB
taxlaw-2812	949	42	that	that	SCONJ
taxlaw-2812	949	43	children	child	NOUN
taxlaw-2812	949	44	have	have	VERB
taxlaw-2812	949	45	a	a	DET
taxlaw-2812	949	46	due	due	ADJ
taxlaw-2812	949	47	process	process	NOUN
taxlaw-2812	949	48	right	right	NOUN
taxlaw-2812	949	49	to	to	PART
taxlaw-2812	949	50	counsel	counsel	VERB
taxlaw-2812	949	51	in	in	ADP
taxlaw-2812	949	52	truancy	truancy	NOUN
taxlaw-2812	949	53	244	244	NUM
taxlaw-2812	949	54	see	see	VERB
taxlaw-2812	949	55	lassiter	lassiter	PROPN
taxlaw-2812	949	56	v.	v.	PROPN
taxlaw-2812	949	57	dep’t	dep’t	PROPN
taxlaw-2812	949	58	.	.	PUNCT
taxlaw-2812	950	1	of	of	ADP
taxlaw-2812	950	2	soc	soc	PROPN
taxlaw-2812	950	3	.	.	PUNCT
taxlaw-2812	951	1	servs	servs	PROPN
taxlaw-2812	951	2	.	.	PROPN
taxlaw-2812	951	3	,	,	PUNCT
taxlaw-2812	951	4	452	452	NUM
taxlaw-2812	951	5	u.s	u.s	PROPN
taxlaw-2812	951	6	.	.	PROPN
taxlaw-2812	951	7	18	18	NUM
taxlaw-2812	951	8	(	(	PUNCT
taxlaw-2812	951	9	1981	1981	NUM
taxlaw-2812	951	10	)	)	PUNCT
taxlaw-2812	951	11	.	.	PUNCT
taxlaw-2812	952	1	see	see	VERB
taxlaw-2812	952	2	also	also	ADV
taxlaw-2812	952	3	gideon	gideon	PROPN
taxlaw-2812	952	4	v.	v.	ADP
taxlaw-2812	952	5	wainwright	wainwright	PROPN
taxlaw-2812	952	6	,	,	PUNCT
taxlaw-2812	952	7	372	372	NUM
taxlaw-2812	952	8	u.s	u.s	PROPN
taxlaw-2812	952	9	.	.	PROPN
taxlaw-2812	952	10	335	335	NUM
taxlaw-2812	952	11	(	(	PUNCT
taxlaw-2812	952	12	1963	1963	NUM
taxlaw-2812	952	13	)	)	PUNCT
taxlaw-2812	952	14	.	.	PUNCT
taxlaw-2812	953	1	245	245	NUM
taxlaw-2812	953	2	see	see	VERB
taxlaw-2812	953	3	clare	clare	PROPN
taxlaw-2812	953	4	pastore	pastore	PROPN
taxlaw-2812	953	5	,	,	PUNCT
taxlaw-2812	953	6	a	a	DET
taxlaw-2812	953	7	civil	civil	ADJ
taxlaw-2812	953	8	right	right	NOUN
taxlaw-2812	953	9	to	to	PART
taxlaw-2812	953	10	counsel	counsel	VERB
taxlaw-2812	953	11	:	:	PUNCT
taxlaw-2812	953	12	closer	close	ADV
taxlaw-2812	953	13	to	to	ADP
taxlaw-2812	953	14	reality	reality	NOUN
taxlaw-2812	953	15	?	?	PUNCT
taxlaw-2812	953	16	,	,	PUNCT
taxlaw-2812	953	17	42	42	NUM
taxlaw-2812	953	18	loy	loy	PROPN
taxlaw-2812	953	19	.	.	PUNCT
taxlaw-2812	954	1	l.a	l.a	PROPN
taxlaw-2812	954	2	.	.	PROPN
taxlaw-2812	954	3	l.	l.	PROPN
taxlaw-2812	954	4	rev	rev	PROPN
taxlaw-2812	954	5	.	.	PROPN
taxlaw-2812	954	6	1065	1065	NUM
taxlaw-2812	954	7	(	(	PUNCT
taxlaw-2812	954	8	2009	2009	NUM
taxlaw-2812	954	9	)	)	PUNCT
taxlaw-2812	954	10	.	.	PUNCT
taxlaw-2812	955	1	246	246	NUM
taxlaw-2812	955	2	laura	laura	PROPN
taxlaw-2812	955	3	k.	k.	PROPN
taxlaw-2812	955	4	abel	abel	PROPN
taxlaw-2812	955	5	&	&	CCONJ
taxlaw-2812	955	6	max	max	PROPN
taxlaw-2812	955	7	rettig	rettig	PROPN
taxlaw-2812	955	8	,	,	PUNCT
taxlaw-2812	955	9	state	state	NOUN
taxlaw-2812	955	10	statutes	statute	NOUN
taxlaw-2812	955	11	providing	provide	VERB
taxlaw-2812	955	12	for	for	ADP
taxlaw-2812	955	13	a	a	DET
taxlaw-2812	955	14	right	right	NOUN
taxlaw-2812	955	15	to	to	PART
taxlaw-2812	955	16	counsel	counsel	VERB
taxlaw-2812	955	17	in	in	ADP
taxlaw-2812	955	18	civil	civil	ADJ
taxlaw-2812	955	19	cases	case	NOUN
taxlaw-2812	955	20	,	,	PUNCT
taxlaw-2812	955	21	40	40	NUM
taxlaw-2812	955	22	clearinghouse	clearinghouse	NOUN
taxlaw-2812	955	23	rev	rev	VERB
taxlaw-2812	955	24	.	.	PROPN
taxlaw-2812	955	25	245	245	NUM
taxlaw-2812	955	26	(	(	PUNCT
taxlaw-2812	955	27	2006	2006	NUM
taxlaw-2812	955	28	)	)	PUNCT
taxlaw-2812	955	29	.	.	PUNCT
taxlaw-2812	956	1	247	247	NUM
taxlaw-2812	957	1	i	i	PRON
taxlaw-2812	957	2	d.	d.	NOUN
taxlaw-2812	957	3	at	at	ADP
taxlaw-2812	957	4	247	247	NUM
taxlaw-2812	957	5	.	.	PUNCT
taxlaw-2812	958	1	248	248	NUM
taxlaw-2812	958	2	see	see	VERB
taxlaw-2812	958	3	,	,	PUNCT
taxlaw-2812	958	4	e.g.	e.g.	ADV
taxlaw-2812	958	5	,	,	PUNCT
taxlaw-2812	958	6	national	national	ADJ
taxlaw-2812	958	7	coalition	coalition	NOUN
taxlaw-2812	958	8	for	for	ADP
taxlaw-2812	958	9	a	a	DET
taxlaw-2812	958	10	civil	civil	ADJ
taxlaw-2812	958	11	right	right	NOUN
taxlaw-2812	958	12	to	to	PART
taxlaw-2812	958	13	counsel	counsel	VERB
taxlaw-2812	958	14	,	,	PUNCT
taxlaw-2812	958	15	http://www.civilrighttocounsel.org/	http://www.civilrighttocounsel.org/	VERB
taxlaw-2812	958	16	(	(	PUNCT
taxlaw-2812	958	17	last	last	ADV
taxlaw-2812	958	18	visited	visit	VERB
taxlaw-2812	958	19	april	april	PROPN
taxlaw-2812	958	20	7	7	NUM
taxlaw-2812	958	21	,	,	PUNCT
taxlaw-2812	958	22	2012	2012	NUM
taxlaw-2812	958	23	)	)	PUNCT
taxlaw-2812	958	24	.	.	PUNCT
taxlaw-2812	959	1	the	the	DET
taxlaw-2812	959	2	organization	organization	NOUN
taxlaw-2812	959	3	does	do	AUX
taxlaw-2812	959	4	not	not	PART
taxlaw-2812	959	5	make	make	VERB
taxlaw-2812	959	6	reference	reference	NOUN
taxlaw-2812	959	7	to	to	ADP
taxlaw-2812	959	8	providing	provide	VERB
taxlaw-2812	959	9	tax	tax	NOUN
taxlaw-2812	959	10	cases	case	NOUN
taxlaw-2812	959	11	and	and	CCONJ
taxlaw-2812	959	12	audits	audits	NOUN
taxlaw-2812	959	13	as	as	ADP
taxlaw-2812	959	14	one	one	NUM
taxlaw-2812	959	15	of	of	ADP
taxlaw-2812	959	16	the	the	DET
taxlaw-2812	959	17	goals	goal	NOUN
taxlaw-2812	959	18	of	of	ADP
taxlaw-2812	959	19	the	the	DET
taxlaw-2812	959	20	organization	organization	NOUN
taxlaw-2812	959	21	.	.	PUNCT
taxlaw-2812	960	1	249	249	NUM
taxlaw-2812	960	2	see	see	VERB
taxlaw-2812	960	3	pastore	pastore	NOUN
taxlaw-2812	960	4	,	,	PUNCT
taxlaw-2812	960	5	supra	supra	ADJ
taxlaw-2812	960	6	note	note	NOUN
taxlaw-2812	960	7	245	245	NUM
taxlaw-2812	960	8	,	,	PUNCT
taxlaw-2812	960	9	at	at	ADP
taxlaw-2812	960	10	1066	1066	NUM
taxlaw-2812	960	11	.	.	PUNCT
taxlaw-2812	961	1	250	250	NUM
taxlaw-2812	961	2	american	american	PROPN
taxlaw-2812	961	3	bar	bar	PROPN
taxlaw-2812	961	4	association	association	PROPN
taxlaw-2812	961	5	house	house	PROPN
taxlaw-2812	961	6	of	of	ADP
taxlaw-2812	961	7	delegates	delegate	NOUN
taxlaw-2812	961	8	,	,	PUNCT
taxlaw-2812	961	9	resolution	resolution	NOUN
taxlaw-2812	961	10	112a	112a	PROPN
taxlaw-2812	961	11	(	(	PUNCT
taxlaw-2812	961	12	2006	2006	NUM
taxlaw-2812	961	13	)	)	PUNCT
taxlaw-2812	961	14	,	,	PUNCT
taxlaw-2812	961	15	available	available	ADJ
taxlaw-2812	961	16	at	at	ADP
taxlaw-2812	961	17	http://www.americanbar.org/content/dam/aba/administrative/legal_aid_indigent_defendants/ls_sclaid_06a11	http://www.americanbar.org/content/dam/aba/administrative/legal_aid_indigent_defendants/ls_sclaid_06a11	PROPN
taxlaw-2812	961	18	2a.authcheckdam.pdf	2a.authcheckdam.pdf	NUM
taxlaw-2812	961	19	.	.	PUNCT
taxlaw-2812	962	1	251	251	NUM
taxlaw-2812	962	2	see	see	VERB
taxlaw-2812	962	3	pastore	pastore	NOUN
taxlaw-2812	962	4	,	,	PUNCT
taxlaw-2812	962	5	supra	supra	ADJ
taxlaw-2812	962	6	note	note	NOUN
taxlaw-2812	962	7	245	245	NUM
taxlaw-2812	962	8	,	,	PUNCT
taxlaw-2812	962	9	at	at	ADP
taxlaw-2812	962	10	1070	1070	NUM
taxlaw-2812	962	11	.	.	PUNCT
taxlaw-2812	963	1	252	252	NUM
taxlaw-2812	963	2	kevin	kevin	PROPN
taxlaw-2812	963	3	g.	g.	PROPN
taxlaw-2812	963	4	baker	baker	PROPN
taxlaw-2812	963	5	&	&	CCONJ
taxlaw-2812	963	6	julia	julia	PROPN
taxlaw-2812	963	7	r.	r.	PROPN
taxlaw-2812	963	8	wilson	wilson	PROPN
taxlaw-2812	963	9	,	,	PUNCT
taxlaw-2812	963	10	stepping	step	VERB
taxlaw-2812	963	11	across	across	ADP
taxlaw-2812	963	12	the	the	DET
taxlaw-2812	963	13	threshold	threshold	NOUN
taxlaw-2812	963	14	:	:	PUNCT
taxlaw-2812	963	15	assembly	assembly	NOUN
taxlaw-2812	963	16	bill	bill	NOUN
taxlaw-2812	963	17	590	590	NUM
taxlaw-2812	963	18	boosts	boost	VERB
taxlaw-2812	963	19	legislative	legislative	ADJ
taxlaw-2812	963	20	strategies	strategy	NOUN
taxlaw-2812	963	21	for	for	ADP
taxlaw-2812	963	22	expanding	expand	VERB
taxlaw-2812	963	23	access	access	NOUN
taxlaw-2812	963	24	to	to	ADP
taxlaw-2812	963	25	civil	civil	ADJ
taxlaw-2812	963	26	counsel	counsel	NOUN
taxlaw-2812	963	27	,	,	PUNCT
taxlaw-2812	963	28	43	43	NUM
taxlaw-2812	963	29	clearinghouse	clearinghouse	NOUN
taxlaw-2812	963	30	rev	rev	VERB
taxlaw-2812	963	31	.	.	PROPN
taxlaw-2812	963	32	551	551	NUM
taxlaw-2812	963	33	(	(	PUNCT
taxlaw-2812	963	34	2010	2010	NUM
taxlaw-2812	963	35	)	)	PUNCT
taxlaw-2812	963	36	.	.	PUNCT
taxlaw-2812	964	1	253	253	NUM
taxlaw-2812	964	2	see	see	VERB
taxlaw-2812	964	3	pastore	pastore	NOUN
taxlaw-2812	964	4	,	,	PUNCT
taxlaw-2812	964	5	supra	supra	ADJ
taxlaw-2812	964	6	note	note	NOUN
taxlaw-2812	964	7	245	245	NUM
taxlaw-2812	964	8	,	,	PUNCT
taxlaw-2812	964	9	at	at	ADP
taxlaw-2812	964	10	1068	1068	NUM
taxlaw-2812	964	11	.	.	PUNCT
taxlaw-2812	965	1	2012	2012	NUM
taxlaw-2812	965	2	]	]	PUNCT
taxlaw-2812	965	3	the	the	DET
taxlaw-2812	965	4	eitc	eitc	ADJ
taxlaw-2812	965	5	,	,	PUNCT
taxlaw-2812	965	6	low	low	ADJ
taxlaw-2812	965	7	-	-	PUNCT
taxlaw-2812	965	8	income	income	NOUN
taxlaw-2812	965	9	workers	worker	NOUN
taxlaw-2812	965	10	,	,	PUNCT
taxlaw-2812	965	11	&	&	CCONJ
taxlaw-2812	965	12	the	the	DET
taxlaw-2812	965	13	legal	legal	ADJ
taxlaw-2812	965	14	aid	aid	NOUN
taxlaw-2812	965	15	community	community	NOUN
taxlaw-2812	965	16	213	213	NUM
taxlaw-2812	965	17	proceedings	proceeding	NOUN
taxlaw-2812	965	18	.	.	PUNCT
taxlaw-2812	966	1	254	254	NUM
taxlaw-2812	966	2	however	however	ADV
taxlaw-2812	966	3	,	,	PUNCT
taxlaw-2812	966	4	these	these	DET
taxlaw-2812	966	5	court	court	NOUN
taxlaw-2812	966	6	-	-	PUNCT
taxlaw-2812	966	7	driven	drive	VERB
taxlaw-2812	966	8	gains	gain	NOUN
taxlaw-2812	966	9	in	in	ADP
taxlaw-2812	966	10	civil	civil	ADJ
taxlaw-2812	966	11	representation	representation	NOUN
taxlaw-2812	966	12	,	,	PUNCT
taxlaw-2812	966	13	like	like	ADP
taxlaw-2812	966	14	their	their	PRON
taxlaw-2812	966	15	statutory	statutory	ADJ
taxlaw-2812	966	16	and	and	CCONJ
taxlaw-2812	966	17	aba	aba	PROPN
taxlaw-2812	966	18	analogues	analogue	NOUN
taxlaw-2812	966	19	,	,	PUNCT
taxlaw-2812	966	20	wholly	wholly	ADV
taxlaw-2812	966	21	omit	omit	VERB
taxlaw-2812	966	22	tax	tax	NOUN
taxlaw-2812	966	23	assistance	assistance	NOUN
taxlaw-2812	966	24	from	from	ADP
taxlaw-2812	966	25	their	their	PRON
taxlaw-2812	966	26	ambit	ambit	NOUN
taxlaw-2812	966	27	.	.	PUNCT
taxlaw-2812	967	1	addressing	address	VERB
taxlaw-2812	967	2	the	the	DET
taxlaw-2812	967	3	need	need	NOUN
taxlaw-2812	967	4	for	for	ADP
taxlaw-2812	967	5	civil	civil	ADJ
taxlaw-2812	967	6	gideon	gideon	NOUN
taxlaw-2812	967	7	in	in	ADP
taxlaw-2812	967	8	the	the	DET
taxlaw-2812	967	9	context	context	NOUN
taxlaw-2812	967	10	of	of	ADP
taxlaw-2812	967	11	the	the	DET
taxlaw-2812	967	12	eitc	eitc	NOUN
taxlaw-2812	967	13	is	be	AUX
taxlaw-2812	967	14	more	more	ADV
taxlaw-2812	967	15	complicated	complicated	ADJ
taxlaw-2812	967	16	than	than	ADP
taxlaw-2812	967	17	simply	simply	ADV
taxlaw-2812	967	18	asserting	assert	VERB
taxlaw-2812	967	19	that	that	SCONJ
taxlaw-2812	967	20	the	the	DET
taxlaw-2812	967	21	right	right	NOUN
taxlaw-2812	967	22	to	to	ADP
taxlaw-2812	967	23	representation	representation	NOUN
taxlaw-2812	967	24	during	during	ADP
taxlaw-2812	967	25	the	the	DET
taxlaw-2812	967	26	irs	irs	PROPN
taxlaw-2812	967	27	audit	audit	NOUN
taxlaw-2812	967	28	process	process	NOUN
taxlaw-2812	967	29	and	and	CCONJ
taxlaw-2812	967	30	u.s	u.s	PROPN
taxlaw-2812	967	31	.	.	PROPN
taxlaw-2812	967	32	tax	tax	NOUN
taxlaw-2812	967	33	court	court	NOUN
taxlaw-2812	967	34	proceedings	proceeding	NOUN
taxlaw-2812	967	35	should	should	AUX
taxlaw-2812	967	36	be	be	AUX
taxlaw-2812	967	37	guaranteed	guarantee	VERB
taxlaw-2812	967	38	and	and	CCONJ
taxlaw-2812	967	39	funded	fund	VERB
taxlaw-2812	967	40	through	through	ADP
taxlaw-2812	967	41	government	government	NOUN
taxlaw-2812	967	42	revenue	revenue	NOUN
taxlaw-2812	967	43	.	.	PUNCT
taxlaw-2812	968	1	as	as	SCONJ
taxlaw-2812	968	2	previously	previously	ADV
taxlaw-2812	968	3	noted	note	VERB
taxlaw-2812	968	4	,	,	PUNCT
taxlaw-2812	968	5	the	the	DET
taxlaw-2812	968	6	recent	recent	ADJ
taxlaw-2812	968	7	successes	success	NOUN
taxlaw-2812	968	8	in	in	ADP
taxlaw-2812	968	9	expanding	expand	VERB
taxlaw-2812	968	10	civil	civil	ADJ
taxlaw-2812	968	11	gideon	gideon	NOUN
taxlaw-2812	968	12	have	have	AUX
taxlaw-2812	968	13	not	not	PART
taxlaw-2812	968	14	been	be	AUX
taxlaw-2812	968	15	achieved	achieve	VERB
taxlaw-2812	968	16	by	by	ADP
taxlaw-2812	968	17	constitutional	constitutional	ADJ
taxlaw-2812	968	18	arguments	argument	NOUN
taxlaw-2812	968	19	or	or	CCONJ
taxlaw-2812	968	20	expansion	expansion	NOUN
taxlaw-2812	968	21	of	of	ADP
taxlaw-2812	968	22	federal	federal	ADJ
taxlaw-2812	968	23	programs	program	NOUN
taxlaw-2812	968	24	.	.	PUNCT
taxlaw-2812	969	1	255	255	NUM
taxlaw-2812	969	2	instead	instead	ADV
taxlaw-2812	969	3	,	,	PUNCT
taxlaw-2812	969	4	as	as	SCONJ
taxlaw-2812	969	5	one	one	NUM
taxlaw-2812	969	6	commentator	commentator	NOUN
taxlaw-2812	969	7	has	have	AUX
taxlaw-2812	969	8	pointed	point	VERB
taxlaw-2812	969	9	out	out	ADP
taxlaw-2812	969	10	,	,	PUNCT
taxlaw-2812	969	11	the	the	DET
taxlaw-2812	969	12	gains	gain	NOUN
taxlaw-2812	969	13	of	of	ADP
taxlaw-2812	969	14	the	the	DET
taxlaw-2812	969	15	movement	movement	NOUN
taxlaw-2812	969	16	have	have	AUX
taxlaw-2812	969	17	primarily	primarily	ADV
taxlaw-2812	969	18	occurred	occur	VERB
taxlaw-2812	969	19	when	when	SCONJ
taxlaw-2812	969	20	state	state	NOUN
taxlaw-2812	969	21	legislatures	legislature	NOUN
taxlaw-2812	969	22	believe	believe	VERB
taxlaw-2812	969	23	that	that	SCONJ
taxlaw-2812	969	24	the	the	DET
taxlaw-2812	969	25	proposal	proposal	NOUN
taxlaw-2812	969	26	will	will	AUX
taxlaw-2812	969	27	have	have	VERB
taxlaw-2812	969	28	a	a	DET
taxlaw-2812	969	29	net	net	ADJ
taxlaw-2812	969	30	positive	positive	ADJ
taxlaw-2812	969	31	impact	impact	NOUN
taxlaw-2812	969	32	on	on	ADP
taxlaw-2812	969	33	the	the	DET
taxlaw-2812	969	34	state	state	NOUN
taxlaw-2812	969	35	’s	’s	PART
taxlaw-2812	969	36	budget	budget	NOUN
taxlaw-2812	969	37	,	,	PUNCT
taxlaw-2812	969	38	or	or	CCONJ
taxlaw-2812	969	39	when	when	SCONJ
taxlaw-2812	969	40	arguments	argument	NOUN
taxlaw-2812	969	41	about	about	ADP
taxlaw-2812	969	42	fundamental	fundamental	ADJ
taxlaw-2812	969	43	fairness	fairness	NOUN
taxlaw-2812	969	44	are	be	AUX
taxlaw-2812	969	45	advanced	advance	VERB
taxlaw-2812	969	46	by	by	ADP
taxlaw-2812	969	47	advocacy	advocacy	NOUN
taxlaw-2812	969	48	groups	group	NOUN
taxlaw-2812	969	49	in	in	ADP
taxlaw-2812	969	50	a	a	DET
taxlaw-2812	969	51	way	way	NOUN
taxlaw-2812	969	52	that	that	PRON
taxlaw-2812	969	53	is	be	AUX
taxlaw-2812	969	54	persuasive	persuasive	ADJ
taxlaw-2812	969	55	to	to	ADP
taxlaw-2812	969	56	either	either	CCONJ
taxlaw-2812	969	57	the	the	DET
taxlaw-2812	969	58	judiciary	judiciary	NOUN
taxlaw-2812	969	59	or	or	CCONJ
taxlaw-2812	969	60	public	public	ADJ
taxlaw-2812	969	61	.	.	PUNCT
taxlaw-2812	970	1	256	256	NUM
taxlaw-2812	970	2	in	in	ADP
taxlaw-2812	970	3	the	the	DET
taxlaw-2812	970	4	case	case	NOUN
taxlaw-2812	970	5	of	of	ADP
taxlaw-2812	970	6	eitc	eitc	PROPN
taxlaw-2812	970	7	claimants	claimant	NOUN
taxlaw-2812	970	8	subject	subject	ADJ
taxlaw-2812	970	9	to	to	ADP
taxlaw-2812	970	10	audits	audits	NOUN
taxlaw-2812	970	11	,	,	PUNCT
taxlaw-2812	970	12	it	it	PRON
taxlaw-2812	970	13	may	may	AUX
taxlaw-2812	970	14	be	be	AUX
taxlaw-2812	970	15	possible	possible	ADJ
taxlaw-2812	970	16	to	to	PART
taxlaw-2812	970	17	advance	advance	VERB
taxlaw-2812	970	18	both	both	DET
taxlaw-2812	970	19	rationales	rationale	NOUN
taxlaw-2812	970	20	for	for	ADP
taxlaw-2812	970	21	extension	extension	NOUN
taxlaw-2812	970	22	of	of	ADP
taxlaw-2812	970	23	civil	civil	ADJ
taxlaw-2812	970	24	gideon	gideon	NOUN
taxlaw-2812	970	25	rights	right	NOUN
taxlaw-2812	970	26	.	.	PUNCT
taxlaw-2812	971	1	a	a	DET
taxlaw-2812	971	2	fiscal	fiscal	ADJ
taxlaw-2812	971	3	case	case	NOUN
taxlaw-2812	971	4	for	for	ADP
taxlaw-2812	971	5	free	free	ADJ
taxlaw-2812	971	6	tax	tax	NOUN
taxlaw-2812	971	7	representation	representation	NOUN
taxlaw-2812	971	8	could	could	AUX
taxlaw-2812	971	9	be	be	AUX
taxlaw-2812	971	10	made	make	VERB
taxlaw-2812	971	11	if	if	SCONJ
taxlaw-2812	971	12	it	it	PRON
taxlaw-2812	971	13	can	can	AUX
taxlaw-2812	971	14	be	be	AUX
taxlaw-2812	971	15	documented	document	VERB
taxlaw-2812	971	16	,	,	PUNCT
taxlaw-2812	971	17	and	and	CCONJ
taxlaw-2812	971	18	demonstrated	demonstrate	VERB
taxlaw-2812	971	19	to	to	ADP
taxlaw-2812	971	20	legislatures	legislature	NOUN
taxlaw-2812	971	21	,	,	PUNCT
taxlaw-2812	971	22	that	that	SCONJ
taxlaw-2812	971	23	providing	provide	VERB
taxlaw-2812	971	24	counsel	counsel	NOUN
taxlaw-2812	971	25	during	during	ADP
taxlaw-2812	971	26	the	the	DET
taxlaw-2812	971	27	eitc	eitc	NOUN
taxlaw-2812	971	28	auditing	auditing	NOUN
taxlaw-2812	971	29	process	process	NOUN
taxlaw-2812	971	30	and	and	CCONJ
taxlaw-2812	971	31	u.s	u.s	PROPN
taxlaw-2812	971	32	.	.	PROPN
taxlaw-2812	971	33	tax	tax	NOUN
taxlaw-2812	971	34	court	court	NOUN
taxlaw-2812	971	35	proceedings	proceeding	NOUN
taxlaw-2812	971	36	will	will	AUX
taxlaw-2812	971	37	help	help	VERB
taxlaw-2812	971	38	to	to	PART
taxlaw-2812	971	39	keep	keep	VERB
taxlaw-2812	971	40	potential	potential	ADJ
taxlaw-2812	971	41	claimants	claimant	NOUN
taxlaw-2812	971	42	from	from	ADP
taxlaw-2812	971	43	resorting	resort	VERB
taxlaw-2812	971	44	to	to	ADP
taxlaw-2812	971	45	state	state	NOUN
taxlaw-2812	971	46	-	-	PUNCT
taxlaw-2812	971	47	provided	provide	VERB
taxlaw-2812	971	48	social	social	ADJ
taxlaw-2812	971	49	services	service	NOUN
taxlaw-2812	971	50	.	.	PUNCT
taxlaw-2812	972	1	in	in	ADP
taxlaw-2812	972	2	addition	addition	NOUN
taxlaw-2812	972	3	to	to	ADP
taxlaw-2812	972	4	reducing	reduce	VERB
taxlaw-2812	972	5	reliance	reliance	NOUN
taxlaw-2812	972	6	on	on	ADP
taxlaw-2812	972	7	state	state	NOUN
taxlaw-2812	972	8	services	service	NOUN
taxlaw-2812	972	9	,	,	PUNCT
taxlaw-2812	972	10	eitc	eitc	NOUN
taxlaw-2812	972	11	recipients	recipient	NOUN
taxlaw-2812	972	12	would	would	AUX
taxlaw-2812	972	13	presumably	presumably	ADV
taxlaw-2812	972	14	spend	spend	VERB
taxlaw-2812	972	15	the	the	DET
taxlaw-2812	972	16	bulk	bulk	NOUN
taxlaw-2812	972	17	of	of	ADP
taxlaw-2812	972	18	their	their	PRON
taxlaw-2812	972	19	received	receive	VERB
taxlaw-2812	972	20	funds	fund	NOUN
taxlaw-2812	972	21	on	on	ADP
taxlaw-2812	972	22	goods	good	NOUN
taxlaw-2812	972	23	and	and	CCONJ
taxlaw-2812	972	24	services	service	NOUN
taxlaw-2812	972	25	in	in	ADP
taxlaw-2812	972	26	their	their	PRON
taxlaw-2812	972	27	home	home	NOUN
taxlaw-2812	972	28	state	state	NOUN
taxlaw-2812	972	29	,	,	PUNCT
taxlaw-2812	972	30	boosting	boost	VERB
taxlaw-2812	972	31	local	local	ADJ
taxlaw-2812	972	32	economies	economy	NOUN
taxlaw-2812	972	33	as	as	ADV
taxlaw-2812	972	34	well	well	ADV
taxlaw-2812	972	35	as	as	ADP
taxlaw-2812	972	36	state	state	NOUN
taxlaw-2812	972	37	sales	sale	NOUN
taxlaw-2812	972	38	tax	tax	NOUN
taxlaw-2812	972	39	receipts	receipt	NOUN
taxlaw-2812	972	40	.	.	PUNCT
taxlaw-2812	973	1	although	although	SCONJ
taxlaw-2812	973	2	it	it	PRON
taxlaw-2812	973	3	has	have	AUX
taxlaw-2812	973	4	been	be	AUX
taxlaw-2812	973	5	extensively	extensively	ADV
taxlaw-2812	973	6	documented	document	VERB
taxlaw-2812	973	7	that	that	SCONJ
taxlaw-2812	973	8	eitc	eitc	PROPN
taxlaw-2812	973	9	claimants	claimant	NOUN
taxlaw-2812	973	10	with	with	ADP
taxlaw-2812	973	11	representation	representation	NOUN
taxlaw-2812	973	12	are	be	AUX
taxlaw-2812	973	13	more	more	ADV
taxlaw-2812	973	14	likely	likely	ADJ
taxlaw-2812	973	15	to	to	PART
taxlaw-2812	973	16	preserve	preserve	VERB
taxlaw-2812	973	17	the	the	DET
taxlaw-2812	973	18	benefit	benefit	NOUN
taxlaw-2812	973	19	of	of	ADP
taxlaw-2812	973	20	the	the	DET
taxlaw-2812	973	21	refund	refund	NOUN
taxlaw-2812	973	22	,	,	PUNCT
taxlaw-2812	973	23	whether	whether	SCONJ
taxlaw-2812	973	24	those	those	PRON
taxlaw-2812	973	25	that	that	PRON
taxlaw-2812	973	26	are	be	AUX
taxlaw-2812	973	27	unsuccessful	unsuccessful	ADJ
taxlaw-2812	973	28	during	during	ADP
taxlaw-2812	973	29	the	the	DET
taxlaw-2812	973	30	audit	audit	NOUN
taxlaw-2812	973	31	process	process	NOUN
taxlaw-2812	973	32	are	be	AUX
taxlaw-2812	973	33	more	more	ADV
taxlaw-2812	973	34	likely	likely	ADJ
taxlaw-2812	973	35	to	to	PART
taxlaw-2812	973	36	need	need	VERB
taxlaw-2812	973	37	expansive	expansive	ADJ
taxlaw-2812	973	38	state	state	NOUN
taxlaw-2812	973	39	benefits	benefit	NOUN
taxlaw-2812	973	40	has	have	AUX
taxlaw-2812	973	41	not	not	PART
taxlaw-2812	973	42	been	be	AUX
taxlaw-2812	973	43	studied	study	VERB
taxlaw-2812	973	44	.	.	PUNCT
taxlaw-2812	974	1	257	257	NUM
taxlaw-2812	974	2	as	as	ADP
taxlaw-2812	974	3	to	to	ADP
taxlaw-2812	974	4	the	the	DET
taxlaw-2812	974	5	fundamental	fundamental	ADJ
taxlaw-2812	974	6	fairness	fairness	NOUN
taxlaw-2812	974	7	rationale	rationale	NOUN
taxlaw-2812	974	8	for	for	ADP
taxlaw-2812	974	9	the	the	DET
taxlaw-2812	974	10	eitc	eitc	NOUN
taxlaw-2812	974	11	,	,	PUNCT
taxlaw-2812	974	12	it	it	PRON
taxlaw-2812	974	13	is	be	AUX
taxlaw-2812	974	14	critical	critical	ADJ
taxlaw-2812	974	15	to	to	PART
taxlaw-2812	974	16	note	note	VERB
taxlaw-2812	974	17	that	that	SCONJ
taxlaw-2812	974	18	a	a	DET
taxlaw-2812	974	19	failed	fail	VERB
taxlaw-2812	974	20	eitc	eitc	ADJ
taxlaw-2812	974	21	audit	audit	NOUN
taxlaw-2812	974	22	can	can	AUX
taxlaw-2812	974	23	have	have	VERB
taxlaw-2812	974	24	drastic	drastic	ADJ
taxlaw-2812	974	25	consequences	consequence	NOUN
taxlaw-2812	974	26	for	for	ADP
taxlaw-2812	974	27	an	an	DET
taxlaw-2812	974	28	eitc	eitc	ADJ
taxlaw-2812	974	29	claimant	claimant	NOUN
taxlaw-2812	974	30	.	.	PUNCT
taxlaw-2812	975	1	the	the	DET
taxlaw-2812	975	2	tax	tax	NOUN
taxlaw-2812	975	3	court	court	NOUN
taxlaw-2812	975	4	case	case	NOUN
taxlaw-2812	975	5	of	of	ADP
taxlaw-2812	975	6	baker	baker	PROPN
taxlaw-2812	975	7	v.	v.	PROPN
taxlaw-2812	975	8	commissioner	commissioner	PROPN
taxlaw-2812	975	9	illustrates	illustrate	VERB
taxlaw-2812	975	10	the	the	DET
taxlaw-2812	975	11	predicament	predicament	NOUN
taxlaw-2812	975	12	of	of	ADP
taxlaw-2812	975	13	a	a	DET
taxlaw-2812	975	14	taxpayer	taxpayer	NOUN
taxlaw-2812	975	15	who	who	PRON
taxlaw-2812	975	16	has	have	AUX
taxlaw-2812	975	17	received	receive	VERB
taxlaw-2812	975	18	the	the	DET
taxlaw-2812	975	19	credit	credit	NOUN
taxlaw-2812	975	20	and	and	CCONJ
taxlaw-2812	975	21	is	be	AUX
taxlaw-2812	975	22	later	later	ADV
taxlaw-2812	975	23	deemed	deem	VERB
taxlaw-2812	975	24	ineligible	ineligible	ADJ
taxlaw-2812	975	25	.	.	PUNCT
taxlaw-2812	976	1	258	258	NUM
taxlaw-2812	976	2	daniel	daniel	PROPN
taxlaw-2812	976	3	aaron	aaron	PROPN
taxlaw-2812	976	4	baker	baker	PROPN
taxlaw-2812	976	5	,	,	PUNCT
taxlaw-2812	976	6	whose	whose	DET
taxlaw-2812	976	7	income	income	NOUN
taxlaw-2812	976	8	in	in	ADP
taxlaw-2812	976	9	the	the	DET
taxlaw-2812	976	10	year	year	NOUN
taxlaw-2812	976	11	he	he	PRON
taxlaw-2812	976	12	claimed	claim	VERB
taxlaw-2812	976	13	the	the	DET
taxlaw-2812	976	14	credit	credit	NOUN
taxlaw-2812	976	15	was	be	AUX
taxlaw-2812	976	16	$	$	SYM
taxlaw-2812	976	17	15,349	15,349	NUM
taxlaw-2812	976	18	and	and	CCONJ
taxlaw-2812	976	19	who	who	PRON
taxlaw-2812	976	20	bore	bear	VERB
taxlaw-2812	976	21	significant	significant	ADJ
taxlaw-2812	976	22	childcare	childcare	NOUN
taxlaw-2812	976	23	expenses	expense	NOUN
taxlaw-2812	976	24	for	for	ADP
taxlaw-2812	976	25	his	his	PRON
taxlaw-2812	976	26	four	four	NUM
taxlaw-2812	976	27	-	-	PUNCT
taxlaw-2812	976	28	year	year	NOUN
taxlaw-2812	976	29	-	-	PUNCT
taxlaw-2812	976	30	old	old	ADJ
taxlaw-2812	976	31	daughter	daughter	NOUN
taxlaw-2812	976	32	,	,	PUNCT
taxlaw-2812	976	33	was	be	AUX
taxlaw-2812	976	34	required	require	VERB
taxlaw-2812	976	35	to	to	PART
taxlaw-2812	976	36	repay	repay	VERB
taxlaw-2812	976	37	an	an	DET
taxlaw-2812	976	38	assessment	assessment	NOUN
taxlaw-2812	976	39	of	of	ADP
taxlaw-2812	976	40	$	$	SYM
taxlaw-2812	976	41	3,556	3,556	NUM
taxlaw-2812	976	42	because	because	SCONJ
taxlaw-2812	976	43	he	he	PRON
taxlaw-2812	976	44	failed	fail	VERB
taxlaw-2812	976	45	to	to	PART
taxlaw-2812	976	46	establish	establish	VERB
taxlaw-2812	976	47	that	that	SCONJ
taxlaw-2812	976	48	his	his	PRON
taxlaw-2812	976	49	daughter	daughter	NOUN
taxlaw-2812	976	50	resided	reside	VERB
taxlaw-2812	976	51	with	with	ADP
taxlaw-2812	976	52	him	he	PRON
taxlaw-2812	976	53	over	over	ADP
taxlaw-2812	976	54	the	the	DET
taxlaw-2812	976	55	course	course	NOUN
taxlaw-2812	976	56	of	of	ADP
taxlaw-2812	976	57	the	the	DET
taxlaw-2812	976	58	relevant	relevant	ADJ
taxlaw-2812	976	59	tax	tax	NOUN
taxlaw-2812	976	60	year	year	NOUN
taxlaw-2812	976	61	.	.	PUNCT
taxlaw-2812	977	1	259	259	NUM
taxlaw-2812	977	2	the	the	DET
taxlaw-2812	977	3	entry	entry	NOUN
taxlaw-2812	977	4	of	of	ADP
taxlaw-2812	977	5	a	a	DET
taxlaw-2812	977	6	$	$	SYM
taxlaw-2812	977	7	3,556	3,556	NUM
taxlaw-2812	977	8	assessment	assessment	NOUN
taxlaw-2812	977	9	against	against	ADP
taxlaw-2812	977	10	an	an	DET
taxlaw-2812	977	11	individual	individual	NOUN
taxlaw-2812	977	12	with	with	ADP
taxlaw-2812	977	13	an	an	DET
taxlaw-2812	977	14	annual	annual	ADJ
taxlaw-2812	977	15	income	income	NOUN
taxlaw-2812	977	16	of	of	ADP
taxlaw-2812	977	17	$	$	SYM
taxlaw-2812	977	18	15,349	15,349	NUM
taxlaw-2812	977	19	(	(	PUNCT
taxlaw-2812	977	20	who	who	PRON
taxlaw-2812	977	21	also	also	ADV
taxlaw-2812	977	22	had	have	VERB
taxlaw-2812	977	23	significant	significant	ADJ
taxlaw-2812	977	24	child	child	NOUN
taxlaw-2812	977	25	care	care	NOUN
taxlaw-2812	977	26	expenses	expense	NOUN
taxlaw-2812	977	27	)	)	PUNCT
taxlaw-2812	977	28	presumably	presumably	ADV
taxlaw-2812	977	29	had	have	VERB
taxlaw-2812	977	30	a	a	DET
taxlaw-2812	977	31	disastrous	disastrous	ADJ
taxlaw-2812	977	32	financial	financial	ADJ
taxlaw-2812	977	33	impact	impact	NOUN
taxlaw-2812	977	34	.	.	PUNCT
taxlaw-2812	978	1	such	such	ADJ
taxlaw-2812	978	2	dire	dire	ADJ
taxlaw-2812	978	3	ramifications	ramification	NOUN
taxlaw-2812	978	4	—	—	PUNCT
taxlaw-2812	978	5	which	which	DET
taxlaw-2812	978	6	one	one	NOUN
taxlaw-2812	978	7	can	can	AUX
taxlaw-2812	978	8	not	not	PART
taxlaw-2812	978	9	assume	assume	VERB
taxlaw-2812	978	10	are	be	AUX
taxlaw-2812	978	11	atypical	atypical	ADJ
taxlaw-2812	978	12	—	—	PUNCT
taxlaw-2812	978	13	go	go	VERB
taxlaw-2812	978	14	to	to	ADP
taxlaw-2812	978	15	the	the	DET
taxlaw-2812	978	16	heart	heart	NOUN
taxlaw-2812	978	17	of	of	ADP
taxlaw-2812	978	18	the	the	DET
taxlaw-2812	978	19	aba	aba	PROPN
taxlaw-2812	978	20	’s	’s	PART
taxlaw-2812	978	21	statement	statement	NOUN
taxlaw-2812	978	22	that	that	SCONJ
taxlaw-2812	978	23	“	"	PUNCT
taxlaw-2812	978	24	counsel	counsel	NOUN
taxlaw-2812	978	25	as	as	ADP
taxlaw-2812	978	26	a	a	DET
taxlaw-2812	978	27	matter	matter	NOUN
taxlaw-2812	978	28	of	of	ADP
taxlaw-2812	978	29	right	right	ADV
taxlaw-2812	978	30	at	at	ADP
taxlaw-2812	978	31	public	public	ADJ
taxlaw-2812	978	32	expense	expense	NOUN
taxlaw-2812	978	33	”	"	PUNCT
taxlaw-2812	978	34	must	must	AUX
taxlaw-2812	978	35	be	be	AUX
taxlaw-2812	978	36	provided	provide	VERB
taxlaw-2812	978	37	“	"	PUNCT
taxlaw-2812	978	38	to	to	ADP
taxlaw-2812	978	39	low	low	ADJ
taxlaw-2812	978	40	income	income	NOUN
taxlaw-2812	978	41	persons	person	NOUN
taxlaw-2812	978	42	in	in	ADP
taxlaw-2812	978	43	.	.	PUNCT
taxlaw-2812	978	44	.	.	PUNCT
taxlaw-2812	978	45	.	.	PUNCT
taxlaw-2812	979	1	adversarial	adversarial	ADJ
taxlaw-2812	979	2	proceedings	proceeding	NOUN
taxlaw-2812	979	3	where	where	SCONJ
taxlaw-2812	979	4	basic	basic	ADJ
taxlaw-2812	979	5	human	human	ADJ
taxlaw-2812	979	6	needs	need	NOUN
taxlaw-2812	979	7	are	be	AUX
taxlaw-2812	979	8	at	at	ADP
taxlaw-2812	979	9	stake	stake	NOUN
taxlaw-2812	979	10	,	,	PUNCT
taxlaw-2812	979	11	such	such	ADJ
taxlaw-2812	979	12	as	as	ADP
taxlaw-2812	979	13	those	those	PRON
taxlaw-2812	979	14	involving	involve	VERB
taxlaw-2812	979	15	shelter	shelter	NOUN
taxlaw-2812	979	16	,	,	PUNCT
taxlaw-2812	979	17	sustenance	sustenance	NOUN
taxlaw-2812	979	18	,	,	PUNCT
taxlaw-2812	979	19	safety	safety	NOUN
taxlaw-2812	979	20	,	,	PUNCT
taxlaw-2812	979	21	health	health	NOUN
taxlaw-2812	979	22	or	or	CCONJ
taxlaw-2812	979	23	child	child	NOUN
taxlaw-2812	979	24	custody	custody	NOUN
taxlaw-2812	979	25	.	.	PUNCT
taxlaw-2812	979	26	.	.	PUNCT
taxlaw-2812	979	27	.	.	PUNCT
taxlaw-2812	979	28	.	.	PUNCT
taxlaw-2812	979	29	”	"	PUNCT
taxlaw-2812	980	1	260	260	NUM
taxlaw-2812	980	2	254	254	NUM
taxlaw-2812	980	3	see	see	VERB
taxlaw-2812	980	4	i	i	PRON
taxlaw-2812	980	5	d.	d.	PROPN
taxlaw-2812	980	6	at	at	ADP
taxlaw-2812	980	7	1069	1069	NUM
taxlaw-2812	980	8	;	;	PUNCT
taxlaw-2812	980	9	gordanier	gordani	ADJ
taxlaw-2812	980	10	v.	v.	ADP
taxlaw-2812	980	11	jonsson	jonsson	PROPN
taxlaw-2812	980	12	,	,	PUNCT
taxlaw-2812	980	13	no	no	INTJ
taxlaw-2812	980	14	.	.	PUNCT
taxlaw-2812	981	1	3an-06	3an-06	NUM
taxlaw-2812	981	2	-	-	SYM
taxlaw-2812	981	3	887	887	NUM
taxlaw-2812	981	4	ci	ci	NOUN
taxlaw-2812	981	5	(	(	PUNCT
taxlaw-2812	981	6	alaska	alaska	PROPN
taxlaw-2812	981	7	super	super	PROPN
taxlaw-2812	981	8	.	.	PUNCT
taxlaw-2812	981	9	aug	aug	PROPN
taxlaw-2812	981	10	.	.	PROPN
taxlaw-2812	981	11	14	14	NUM
taxlaw-2812	981	12	,	,	PUNCT
taxlaw-2812	981	13	2007	2007	NUM
taxlaw-2812	981	14	)	)	PUNCT
taxlaw-2812	981	15	;	;	PUNCT
taxlaw-2812	981	16	bellevue	bellevue	PROPN
taxlaw-2812	981	17	school	school	PROPN
taxlaw-2812	981	18	district	district	PROPN
taxlaw-2812	981	19	v.	v.	PROPN
taxlaw-2812	981	20	e.s	e.s	PROPN
taxlaw-2812	981	21	.	.	PROPN
taxlaw-2812	981	22	,	,	PUNCT
taxlaw-2812	981	23	199	199	NUM
taxlaw-2812	981	24	p.3d	p.3d	NUM
taxlaw-2812	981	25	1010	1010	NUM
taxlaw-2812	981	26	,	,	PUNCT
taxlaw-2812	981	27	1017	1017	NUM
taxlaw-2812	981	28	(	(	PUNCT
taxlaw-2812	981	29	wash	wash	NOUN
taxlaw-2812	981	30	.	.	PUNCT
taxlaw-2812	981	31	2009	2009	NUM
taxlaw-2812	981	32	)	)	PUNCT
taxlaw-2812	981	33	.	.	PUNCT
taxlaw-2812	982	1	255	255	NUM
taxlaw-2812	982	2	see	see	VERB
taxlaw-2812	982	3	,	,	PUNCT
taxlaw-2812	982	4	e.g.	e.g.	ADV
taxlaw-2812	982	5	,	,	PUNCT
taxlaw-2812	982	6	laura	laura	PROPN
taxlaw-2812	982	7	k.	k.	PROPN
taxlaw-2812	982	8	abel	abel	PROPN
taxlaw-2812	982	9	,	,	PUNCT
taxlaw-2812	982	10	keeping	keep	VERB
taxlaw-2812	982	11	families	family	NOUN
taxlaw-2812	982	12	together	together	ADV
taxlaw-2812	982	13	,	,	PUNCT
taxlaw-2812	982	14	saving	save	VERB
taxlaw-2812	982	15	money	money	NOUN
taxlaw-2812	982	16	,	,	PUNCT
taxlaw-2812	982	17	and	and	CCONJ
taxlaw-2812	982	18	other	other	ADJ
taxlaw-2812	982	19	motivations	motivation	NOUN
taxlaw-2812	982	20	behind	behind	ADP
taxlaw-2812	982	21	new	new	ADJ
taxlaw-2812	982	22	civil	civil	ADJ
taxlaw-2812	982	23	right	right	NOUN
taxlaw-2812	982	24	to	to	PART
taxlaw-2812	982	25	counsel	counsel	VERB
taxlaw-2812	982	26	laws	law	NOUN
taxlaw-2812	982	27	,	,	PUNCT
taxlaw-2812	982	28	42	42	NUM
taxlaw-2812	982	29	loy	loy	PROPN
taxlaw-2812	982	30	.	.	PUNCT
taxlaw-2812	983	1	l.a	l.a	PROPN
taxlaw-2812	983	2	.	.	PROPN
taxlaw-2812	983	3	l.	l.	PROPN
taxlaw-2812	983	4	rev	rev	PROPN
taxlaw-2812	983	5	.	.	PROPN
taxlaw-2812	983	6	1087	1087	NUM
taxlaw-2812	983	7	,	,	PUNCT
taxlaw-2812	983	8	1110	1110	NUM
taxlaw-2812	983	9	(	(	PUNCT
taxlaw-2812	983	10	2009	2009	NUM
taxlaw-2812	983	11	)	)	PUNCT
taxlaw-2812	983	12	.	.	PUNCT
taxlaw-2812	984	1	256	256	NUM
taxlaw-2812	984	2	i	i	PRON
taxlaw-2812	984	3	d.	d.	PROPN
taxlaw-2812	984	4	257	257	NUM
taxlaw-2812	984	5	see	see	VERB
taxlaw-2812	984	6	nat’l	nat’l	NOUN
taxlaw-2812	984	7	taxpayer	taxpayer	NOUN
taxlaw-2812	984	8	advocate	advocate	NOUN
taxlaw-2812	984	9	,	,	PUNCT
taxlaw-2812	984	10	supra	supra	PROPN
taxlaw-2812	984	11	note	note	PROPN
taxlaw-2812	984	12	70	70	NUM
taxlaw-2812	984	13	,	,	PUNCT
taxlaw-2812	984	14	at	at	ADP
taxlaw-2812	984	15	108	108	NUM
taxlaw-2812	984	16	-	-	SYM
taxlaw-2812	984	17	16	16	NUM
taxlaw-2812	984	18	.	.	PUNCT
taxlaw-2812	985	1	258	258	NUM
taxlaw-2812	985	2	see	see	VERB
taxlaw-2812	985	3	baker	baker	PROPN
taxlaw-2812	985	4	v.	v.	PROPN
taxlaw-2812	985	5	comm’r	comm’r	PROPN
taxlaw-2812	985	6	,	,	PUNCT
taxlaw-2812	985	7	91	91	NUM
taxlaw-2812	985	8	t.c.m	t.c.m	NOUN
taxlaw-2812	985	9	.	.	PUNCT
taxlaw-2812	986	1	(	(	PUNCT
taxlaw-2812	986	2	cch	cch	PROPN
taxlaw-2812	986	3	)	)	PUNCT
taxlaw-2812	986	4	949	949	NUM
taxlaw-2812	986	5	(	(	PUNCT
taxlaw-2812	986	6	2006	2006	NUM
taxlaw-2812	986	7	)	)	PUNCT
taxlaw-2812	986	8	.	.	PUNCT
taxlaw-2812	987	1	259	259	NUM
taxlaw-2812	988	1	i	i	PRON
taxlaw-2812	988	2	d.	d.	PROPN
taxlaw-2812	988	3	260	260	NUM
taxlaw-2812	988	4	american	american	PROPN
taxlaw-2812	988	5	bar	bar	PROPN
taxlaw-2812	988	6	association	association	PROPN
taxlaw-2812	988	7	house	house	PROPN
taxlaw-2812	988	8	of	of	ADP
taxlaw-2812	988	9	delegates	delegate	NOUN
taxlaw-2812	988	10	,	,	PUNCT
taxlaw-2812	988	11	supra	supra	PROPN
taxlaw-2812	988	12	note	note	NOUN
taxlaw-2812	988	13	250	250	NUM
taxlaw-2812	988	14	.	.	PUNCT
taxlaw-2812	989	1	214	214	NUM
taxlaw-2812	989	2	columbia	columbia	PROPN
taxlaw-2812	989	3	journal	journal	PROPN
taxlaw-2812	989	4	of	of	ADP
taxlaw-2812	989	5	tax	tax	NOUN
taxlaw-2812	989	6	law	law	NOUN
taxlaw-2812	989	7	[	[	X
taxlaw-2812	989	8	vol.3:177	vol.3:177	PROPN
taxlaw-2812	989	9	in	in	ADP
taxlaw-2812	989	10	cases	case	NOUN
taxlaw-2812	989	11	where	where	SCONJ
taxlaw-2812	989	12	legislatures	legislature	NOUN
taxlaw-2812	989	13	have	have	AUX
taxlaw-2812	989	14	been	be	AUX
taxlaw-2812	989	15	persuaded	persuade	VERB
taxlaw-2812	989	16	by	by	ADP
taxlaw-2812	989	17	concerns	concern	NOUN
taxlaw-2812	989	18	of	of	ADP
taxlaw-2812	989	19	fundamental	fundamental	ADJ
taxlaw-2812	989	20	fairness	fairness	NOUN
taxlaw-2812	989	21	,	,	PUNCT
taxlaw-2812	989	22	it	it	PRON
taxlaw-2812	989	23	has	have	AUX
taxlaw-2812	989	24	often	often	ADV
taxlaw-2812	989	25	been	be	AUX
taxlaw-2812	989	26	with	with	ADP
taxlaw-2812	989	27	the	the	DET
taxlaw-2812	989	28	assistance	assistance	NOUN
taxlaw-2812	989	29	of	of	ADP
taxlaw-2812	989	30	advocacy	advocacy	NOUN
taxlaw-2812	989	31	groups	group	NOUN
taxlaw-2812	989	32	.	.	PUNCT
taxlaw-2812	990	1	261	261	NUM
taxlaw-2812	990	2	although	although	SCONJ
taxlaw-2812	990	3	some	some	PRON
taxlaw-2812	990	4	of	of	ADP
taxlaw-2812	990	5	these	these	DET
taxlaw-2812	990	6	groups	group	NOUN
taxlaw-2812	990	7	(	(	PUNCT
taxlaw-2812	990	8	such	such	ADJ
taxlaw-2812	990	9	as	as	ADP
taxlaw-2812	990	10	parental	parental	ADJ
taxlaw-2812	990	11	advocacy	advocacy	NOUN
taxlaw-2812	990	12	organizations	organization	NOUN
taxlaw-2812	990	13	)	)	PUNCT
taxlaw-2812	990	14	have	have	AUX
taxlaw-2812	990	15	been	be	AUX
taxlaw-2812	990	16	distinct	distinct	ADJ
taxlaw-2812	990	17	from	from	ADP
taxlaw-2812	990	18	the	the	DET
taxlaw-2812	990	19	legal	legal	ADJ
taxlaw-2812	990	20	aid	aid	NOUN
taxlaw-2812	990	21	movement	movement	NOUN
taxlaw-2812	990	22	,	,	PUNCT
taxlaw-2812	990	23	the	the	DET
taxlaw-2812	990	24	most	most	ADV
taxlaw-2812	990	25	common	common	ADJ
taxlaw-2812	990	26	group	group	NOUN
taxlaw-2812	990	27	of	of	ADP
taxlaw-2812	990	28	advocates	advocate	NOUN
taxlaw-2812	990	29	has	have	AUX
taxlaw-2812	990	30	been	be	AUX
taxlaw-2812	990	31	lawyers	lawyer	NOUN
taxlaw-2812	990	32	associated	associate	VERB
taxlaw-2812	990	33	with	with	ADP
taxlaw-2812	990	34	the	the	DET
taxlaw-2812	990	35	legal	legal	ADJ
taxlaw-2812	990	36	aid	aid	NOUN
taxlaw-2812	990	37	movement	movement	NOUN
taxlaw-2812	990	38	.	.	PUNCT
taxlaw-2812	991	1	262	262	NUM
taxlaw-2812	991	2	this	this	PRON
taxlaw-2812	991	3	includes	include	VERB
taxlaw-2812	991	4	“	"	PUNCT
taxlaw-2812	991	5	civil	civil	ADJ
taxlaw-2812	991	6	right	right	NOUN
taxlaw-2812	991	7	to	to	PART
taxlaw-2812	991	8	counsel	counsel	VERB
taxlaw-2812	991	9	advocates	advocate	NOUN
taxlaw-2812	991	10	,	,	PUNCT
taxlaw-2812	991	11	civil	civil	ADJ
taxlaw-2812	991	12	legal	legal	ADJ
taxlaw-2812	991	13	aid	aid	NOUN
taxlaw-2812	991	14	attorneys	attorney	NOUN
taxlaw-2812	991	15	,	,	PUNCT
taxlaw-2812	991	16	and	and	CCONJ
taxlaw-2812	991	17	bar	bar	NOUN
taxlaw-2812	991	18	associations	association	NOUN
taxlaw-2812	991	19	.	.	PUNCT
taxlaw-2812	991	20	”	"	PUNCT
taxlaw-2812	992	1	263	263	NUM
taxlaw-2812	992	2	for	for	ADP
taxlaw-2812	992	3	eitc	eitc	ADJ
taxlaw-2812	992	4	claimants	claimant	NOUN
taxlaw-2812	992	5	,	,	PUNCT
taxlaw-2812	992	6	this	this	DET
taxlaw-2812	992	7	fact	fact	NOUN
taxlaw-2812	992	8	offers	offer	VERB
taxlaw-2812	992	9	some	some	DET
taxlaw-2812	992	10	hope	hope	NOUN
taxlaw-2812	992	11	.	.	PUNCT
taxlaw-2812	993	1	since	since	SCONJ
taxlaw-2812	993	2	there	there	PRON
taxlaw-2812	993	3	are	be	VERB
taxlaw-2812	993	4	over	over	ADP
taxlaw-2812	993	5	500,000	500,000	NUM
taxlaw-2812	993	6	audits	audits	NOUN
taxlaw-2812	993	7	of	of	ADP
taxlaw-2812	993	8	eitc	eitc	ADJ
taxlaw-2812	993	9	claimants	claimant	NOUN
taxlaw-2812	993	10	each	each	DET
taxlaw-2812	993	11	year	year	NOUN
taxlaw-2812	993	12	,	,	PUNCT
taxlaw-2812	993	13	264	264	NUM
taxlaw-2812	993	14	there	there	PRON
taxlaw-2812	993	15	would	would	AUX
taxlaw-2812	993	16	be	be	AUX
taxlaw-2812	993	17	a	a	DET
taxlaw-2812	993	18	great	great	ADJ
taxlaw-2812	993	19	deal	deal	NOUN
taxlaw-2812	993	20	to	to	PART
taxlaw-2812	993	21	gain	gain	VERB
taxlaw-2812	993	22	for	for	ADP
taxlaw-2812	993	23	attorneys	attorney	NOUN
taxlaw-2812	993	24	if	if	SCONJ
taxlaw-2812	993	25	legislatures	legislature	NOUN
taxlaw-2812	993	26	were	be	AUX
taxlaw-2812	993	27	convinced	convince	VERB
taxlaw-2812	993	28	that	that	SCONJ
taxlaw-2812	993	29	eitc	eitc	PROPN
taxlaw-2812	993	30	claimants	claimant	NOUN
taxlaw-2812	993	31	should	should	AUX
taxlaw-2812	993	32	have	have	VERB
taxlaw-2812	993	33	a	a	DET
taxlaw-2812	993	34	government	government	NOUN
taxlaw-2812	993	35	-	-	PUNCT
taxlaw-2812	993	36	funded	fund	VERB
taxlaw-2812	993	37	right	right	NOUN
taxlaw-2812	993	38	to	to	PART
taxlaw-2812	993	39	counsel	counsel	VERB
taxlaw-2812	993	40	during	during	ADP
taxlaw-2812	993	41	auditing	auditing	NOUN
taxlaw-2812	993	42	process	process	NOUN
taxlaw-2812	993	43	and	and	CCONJ
taxlaw-2812	993	44	tax	tax	NOUN
taxlaw-2812	993	45	court	court	NOUN
taxlaw-2812	993	46	proceedings	proceeding	NOUN
taxlaw-2812	993	47	.	.	PUNCT
taxlaw-2812	994	1	as	as	ADP
taxlaw-2812	994	2	a	a	DET
taxlaw-2812	994	3	result	result	NOUN
taxlaw-2812	994	4	,	,	PUNCT
taxlaw-2812	994	5	the	the	DET
taxlaw-2812	994	6	civil	civil	ADJ
taxlaw-2812	994	7	gideon	gideon	NOUN
taxlaw-2812	994	8	movement	movement	NOUN
taxlaw-2812	994	9	,	,	PUNCT
taxlaw-2812	994	10	and	and	CCONJ
taxlaw-2812	994	11	lawyers	lawyer	NOUN
taxlaw-2812	994	12	advocating	advocate	VERB
taxlaw-2812	994	13	for	for	ADP
taxlaw-2812	994	14	increased	increase	VERB
taxlaw-2812	994	15	representation	representation	NOUN
taxlaw-2812	994	16	,	,	PUNCT
taxlaw-2812	994	17	should	should	AUX
taxlaw-2812	994	18	take	take	VERB
taxlaw-2812	994	19	up	up	ADP
taxlaw-2812	994	20	the	the	DET
taxlaw-2812	994	21	entirely	entirely	ADV
taxlaw-2812	994	22	reasonable	reasonable	ADJ
taxlaw-2812	994	23	argument	argument	NOUN
taxlaw-2812	994	24	that	that	SCONJ
taxlaw-2812	994	25	it	it	PRON
taxlaw-2812	994	26	is	be	AUX
taxlaw-2812	994	27	normatively	normatively	ADV
taxlaw-2812	994	28	unjust	unjust	ADJ
taxlaw-2812	994	29	to	to	PART
taxlaw-2812	994	30	force	force	VERB
taxlaw-2812	994	31	low	low	ADJ
taxlaw-2812	994	32	income	income	NOUN
taxlaw-2812	994	33	individuals	individual	NOUN
taxlaw-2812	994	34	to	to	ADP
taxlaw-2812	994	35	self	self	NOUN
taxlaw-2812	994	36	-	-	PUNCT
taxlaw-2812	994	37	certify	certify	NOUN
taxlaw-2812	994	38	that	that	SCONJ
taxlaw-2812	994	39	they	they	PRON
taxlaw-2812	994	40	are	be	AUX
taxlaw-2812	994	41	eligible	eligible	ADJ
taxlaw-2812	994	42	to	to	ADP
taxlaw-2812	994	43	america	america	PROPN
taxlaw-2812	994	44	’s	’s	PART
taxlaw-2812	994	45	largest	large	ADJ
taxlaw-2812	994	46	welfare	welfare	NOUN
taxlaw-2812	994	47	program	program	NOUN
taxlaw-2812	994	48	through	through	ADP
taxlaw-2812	994	49	an	an	DET
taxlaw-2812	994	50	exceedingly	exceedingly	ADV
taxlaw-2812	994	51	complex	complex	ADJ
taxlaw-2812	994	52	tax	tax	NOUN
taxlaw-2812	994	53	return	return	NOUN
taxlaw-2812	994	54	,	,	PUNCT
taxlaw-2812	994	55	only	only	ADV
taxlaw-2812	994	56	to	to	PART
taxlaw-2812	994	57	be	be	AUX
taxlaw-2812	994	58	forced	force	VERB
taxlaw-2812	994	59	to	to	PART
taxlaw-2812	994	60	defend	defend	VERB
taxlaw-2812	994	61	themselves	themselves	PRON
taxlaw-2812	994	62	without	without	ADP
taxlaw-2812	994	63	assistance	assistance	NOUN
taxlaw-2812	994	64	when	when	SCONJ
taxlaw-2812	994	65	they	they	PRON
taxlaw-2812	994	66	make	make	VERB
taxlaw-2812	994	67	a	a	DET
taxlaw-2812	994	68	mistake	mistake	NOUN
taxlaw-2812	994	69	,	,	PUNCT
taxlaw-2812	994	70	and	and	CCONJ
taxlaw-2812	994	71	often	often	ADV
taxlaw-2812	994	72	lose	lose	VERB
taxlaw-2812	994	73	the	the	DET
taxlaw-2812	994	74	benefit	benefit	NOUN
taxlaw-2812	994	75	for	for	ADP
taxlaw-2812	994	76	lack	lack	NOUN
taxlaw-2812	994	77	of	of	ADP
taxlaw-2812	994	78	representation	representation	NOUN
taxlaw-2812	994	79	.	.	PUNCT
taxlaw-2812	995	1	v.	v.	ADP
taxlaw-2812	995	2	conclusion	conclusion	NOUN
taxlaw-2812	995	3	the	the	DET
taxlaw-2812	995	4	eitc	eitc	PROPN
taxlaw-2812	995	5	’s	’s	PART
taxlaw-2812	995	6	administrative	administrative	ADJ
taxlaw-2812	995	7	vacuum	vacuum	NOUN
taxlaw-2812	995	8	makes	make	VERB
taxlaw-2812	995	9	it	it	PRON
taxlaw-2812	995	10	more	more	ADV
taxlaw-2812	995	11	onerous	onerous	ADJ
taxlaw-2812	995	12	for	for	SCONJ
taxlaw-2812	995	13	low	low	ADJ
taxlaw-2812	995	14	-	-	PUNCT
taxlaw-2812	995	15	income	income	NOUN
taxlaw-2812	995	16	taxpayers	taxpayer	NOUN
taxlaw-2812	995	17	to	to	PART
taxlaw-2812	995	18	navigate	navigate	VERB
taxlaw-2812	995	19	than	than	ADP
taxlaw-2812	995	20	traditional	traditional	ADJ
taxlaw-2812	995	21	welfare	welfare	NOUN
taxlaw-2812	995	22	programs	program	NOUN
taxlaw-2812	995	23	.	.	PUNCT
taxlaw-2812	996	1	in	in	ADP
taxlaw-2812	996	2	this	this	DET
taxlaw-2812	996	3	article	article	NOUN
taxlaw-2812	996	4	,	,	PUNCT
taxlaw-2812	996	5	we	we	PRON
taxlaw-2812	996	6	have	have	AUX
taxlaw-2812	996	7	discussed	discuss	VERB
taxlaw-2812	996	8	and	and	CCONJ
taxlaw-2812	996	9	analyzed	analyze	VERB
taxlaw-2812	996	10	a	a	DET
taxlaw-2812	996	11	number	number	NOUN
taxlaw-2812	996	12	of	of	ADP
taxlaw-2812	996	13	reforms	reform	NOUN
taxlaw-2812	996	14	—	—	PUNCT
taxlaw-2812	996	15	both	both	CCONJ
taxlaw-2812	996	16	internal	internal	ADJ
taxlaw-2812	996	17	reforms	reform	NOUN
taxlaw-2812	996	18	to	to	ADP
taxlaw-2812	996	19	the	the	DET
taxlaw-2812	996	20	irs	irs	PROPN
taxlaw-2812	996	21	and	and	CCONJ
taxlaw-2812	996	22	external	external	ADJ
taxlaw-2812	996	23	initiatives	initiative	NOUN
taxlaw-2812	996	24	for	for	ADP
taxlaw-2812	996	25	the	the	DET
taxlaw-2812	996	26	legal	legal	ADJ
taxlaw-2812	996	27	aid	aid	NOUN
taxlaw-2812	996	28	community	community	NOUN
taxlaw-2812	996	29	—	—	PUNCT
taxlaw-2812	996	30	that	that	PRON
taxlaw-2812	996	31	could	could	AUX
taxlaw-2812	996	32	help	help	VERB
taxlaw-2812	996	33	soften	soften	VERB
taxlaw-2812	996	34	the	the	DET
taxlaw-2812	996	35	program	program	NOUN
taxlaw-2812	996	36	’s	’s	PART
taxlaw-2812	996	37	harsh	harsh	ADJ
taxlaw-2812	996	38	edge	edge	NOUN
taxlaw-2812	996	39	.	.	PUNCT
taxlaw-2812	997	1	while	while	SCONJ
taxlaw-2812	997	2	some	some	PRON
taxlaw-2812	997	3	of	of	ADP
taxlaw-2812	997	4	these	these	DET
taxlaw-2812	997	5	reforms	reform	NOUN
taxlaw-2812	997	6	may	may	AUX
taxlaw-2812	997	7	require	require	VERB
taxlaw-2812	997	8	increased	increase	VERB
taxlaw-2812	997	9	congressional	congressional	ADJ
taxlaw-2812	997	10	funding	funding	NOUN
taxlaw-2812	997	11	at	at	ADP
taxlaw-2812	997	12	a	a	DET
taxlaw-2812	997	13	time	time	NOUN
taxlaw-2812	997	14	when	when	SCONJ
taxlaw-2812	997	15	budgets	budget	NOUN
taxlaw-2812	997	16	are	be	AUX
taxlaw-2812	997	17	being	be	AUX
taxlaw-2812	997	18	slashed	slash	VERB
taxlaw-2812	997	19	across	across	ADP
taxlaw-2812	997	20	the	the	DET
taxlaw-2812	997	21	board	board	NOUN
taxlaw-2812	997	22	,	,	PUNCT
taxlaw-2812	997	23	such	such	ADJ
taxlaw-2812	997	24	funding	funding	NOUN
taxlaw-2812	997	25	generally	generally	ADV
taxlaw-2812	997	26	pales	pale	NOUN
taxlaw-2812	997	27	in	in	ADP
taxlaw-2812	997	28	comparison	comparison	NOUN
taxlaw-2812	997	29	to	to	ADP
taxlaw-2812	997	30	the	the	DET
taxlaw-2812	997	31	$	$	SYM
taxlaw-2812	997	32	10	10	NUM
taxlaw-2812	997	33	billion	billion	NUM
taxlaw-2812	997	34	in	in	ADP
taxlaw-2812	997	35	erroneous	erroneous	ADJ
taxlaw-2812	997	36	payments	payment	NOUN
taxlaw-2812	997	37	made	make	VERB
taxlaw-2812	997	38	under	under	ADP
taxlaw-2812	997	39	the	the	DET
taxlaw-2812	997	40	eitc	eitc	NOUN
taxlaw-2812	997	41	each	each	DET
taxlaw-2812	997	42	year	year	NOUN
taxlaw-2812	997	43	.	.	PUNCT
taxlaw-2812	998	1	if	if	SCONJ
taxlaw-2812	998	2	the	the	DET
taxlaw-2812	998	3	program	program	NOUN
taxlaw-2812	998	4	’s	’s	PART
taxlaw-2812	998	5	tax	tax	NOUN
taxlaw-2812	998	6	-	-	PUNCT
taxlaw-2812	998	7	based	base	VERB
taxlaw-2812	998	8	administration	administration	NOUN
taxlaw-2812	998	9	can	can	AUX
taxlaw-2812	998	10	justify	justify	VERB
taxlaw-2812	998	11	the	the	DET
taxlaw-2812	998	12	diversion	diversion	NOUN
taxlaw-2812	998	13	of	of	ADP
taxlaw-2812	998	14	such	such	ADJ
taxlaw-2812	998	15	significant	significant	ADJ
taxlaw-2812	998	16	resources	resource	NOUN
taxlaw-2812	998	17	to	to	ADP
taxlaw-2812	998	18	non	non	ADJ
taxlaw-2812	998	19	-	-	ADJ
taxlaw-2812	998	20	compliant	compliant	ADJ
taxlaw-2812	998	21	taxpayers	taxpayer	NOUN
taxlaw-2812	998	22	,	,	PUNCT
taxlaw-2812	998	23	surely	surely	ADV
taxlaw-2812	998	24	it	it	PRON
taxlaw-2812	998	25	is	be	AUX
taxlaw-2812	998	26	appropriate	appropriate	ADJ
taxlaw-2812	998	27	to	to	PART
taxlaw-2812	998	28	devote	devote	VERB
taxlaw-2812	998	29	far	far	ADV
taxlaw-2812	998	30	more	more	ADV
taxlaw-2812	998	31	modest	modest	ADJ
taxlaw-2812	998	32	sums	sum	NOUN
taxlaw-2812	998	33	to	to	PART
taxlaw-2812	998	34	assist	assist	VERB
taxlaw-2812	998	35	qualifying	qualify	VERB
taxlaw-2812	998	36	taxpayers	taxpayer	NOUN
taxlaw-2812	998	37	in	in	ADP
taxlaw-2812	998	38	claiming	claim	VERB
taxlaw-2812	998	39	the	the	DET
taxlaw-2812	998	40	benefit	benefit	NOUN
taxlaw-2812	998	41	to	to	PART
taxlaw-2812	998	42	which	which	PRON
taxlaw-2812	998	43	they	they	PRON
taxlaw-2812	998	44	are	be	AUX
taxlaw-2812	998	45	entitled	entitle	VERB
taxlaw-2812	998	46	.	.	PUNCT
taxlaw-2812	999	1	the	the	DET
taxlaw-2812	999	2	proposals	proposal	NOUN
taxlaw-2812	999	3	in	in	ADP
taxlaw-2812	999	4	this	this	DET
taxlaw-2812	999	5	article	article	NOUN
taxlaw-2812	999	6	should	should	AUX
taxlaw-2812	999	7	be	be	AUX
taxlaw-2812	999	8	considered	consider	VERB
taxlaw-2812	999	9	individually	individually	ADV
taxlaw-2812	999	10	.	.	PUNCT
taxlaw-2812	1000	1	each	each	PRON
taxlaw-2812	1000	2	stands	stand	VERB
taxlaw-2812	1000	3	to	to	PART
taxlaw-2812	1000	4	provide	provide	VERB
taxlaw-2812	1000	5	unique	unique	ADJ
taxlaw-2812	1000	6	benefits	benefit	NOUN
taxlaw-2812	1000	7	,	,	PUNCT
taxlaw-2812	1000	8	and	and	CCONJ
taxlaw-2812	1000	9	may	may	AUX
taxlaw-2812	1000	10	well	well	ADV
taxlaw-2812	1000	11	have	have	VERB
taxlaw-2812	1000	12	unique	unique	ADJ
taxlaw-2812	1000	13	costs	cost	NOUN
taxlaw-2812	1000	14	as	as	ADV
taxlaw-2812	1000	15	well	well	ADV
taxlaw-2812	1000	16	.	.	PUNCT
taxlaw-2812	1001	1	what	what	PRON
taxlaw-2812	1001	2	is	be	AUX
taxlaw-2812	1001	3	important	important	ADJ
taxlaw-2812	1001	4	is	be	AUX
taxlaw-2812	1001	5	not	not	PART
taxlaw-2812	1001	6	so	so	ADV
taxlaw-2812	1001	7	much	much	ADJ
taxlaw-2812	1001	8	that	that	SCONJ
taxlaw-2812	1001	9	any	any	DET
taxlaw-2812	1001	10	one	one	NUM
taxlaw-2812	1001	11	of	of	ADP
taxlaw-2812	1001	12	these	these	DET
taxlaw-2812	1001	13	proposals	proposal	NOUN
taxlaw-2812	1001	14	be	be	AUX
taxlaw-2812	1001	15	adopted	adopt	VERB
taxlaw-2812	1001	16	,	,	PUNCT
taxlaw-2812	1001	17	but	but	CCONJ
taxlaw-2812	1001	18	to	to	PART
taxlaw-2812	1001	19	recognize	recognize	VERB
taxlaw-2812	1001	20	that	that	SCONJ
taxlaw-2812	1001	21	the	the	DET
taxlaw-2812	1001	22	eitc	eitc	PROPN
taxlaw-2812	1001	23	’s	’s	PART
taxlaw-2812	1001	24	tax	tax	NOUN
taxlaw-2812	1001	25	-	-	PUNCT
taxlaw-2812	1001	26	based	base	VERB
taxlaw-2812	1001	27	administration	administration	NOUN
taxlaw-2812	1001	28	raises	raise	VERB
taxlaw-2812	1001	29	a	a	DET
taxlaw-2812	1001	30	number	number	NOUN
taxlaw-2812	1001	31	of	of	ADP
taxlaw-2812	1001	32	normative	normative	ADJ
taxlaw-2812	1001	33	concerns	concern	NOUN
taxlaw-2812	1001	34	in	in	ADP
taxlaw-2812	1001	35	regard	regard	NOUN
taxlaw-2812	1001	36	to	to	ADP
taxlaw-2812	1001	37	the	the	DET
taxlaw-2812	1001	38	program	program	NOUN
taxlaw-2812	1001	39	’s	’s	PART
taxlaw-2812	1001	40	treatment	treatment	NOUN
taxlaw-2812	1001	41	of	of	ADP
taxlaw-2812	1001	42	low	low	ADJ
taxlaw-2812	1001	43	-	-	PUNCT
taxlaw-2812	1001	44	income	income	NOUN
taxlaw-2812	1001	45	taxpayers	taxpayer	NOUN
taxlaw-2812	1001	46	,	,	PUNCT
taxlaw-2812	1001	47	and	and	CCONJ
taxlaw-2812	1001	48	to	to	PART
taxlaw-2812	1001	49	begin	begin	VERB
taxlaw-2812	1001	50	a	a	DET
taxlaw-2812	1001	51	discussion	discussion	NOUN
taxlaw-2812	1001	52	about	about	ADP
taxlaw-2812	1001	53	how	how	SCONJ
taxlaw-2812	1001	54	those	those	DET
taxlaw-2812	1001	55	normative	normative	ADJ
taxlaw-2812	1001	56	concerns	concern	NOUN
taxlaw-2812	1001	57	might	might	AUX
taxlaw-2812	1001	58	be	be	AUX
taxlaw-2812	1001	59	addressed	address	VERB
taxlaw-2812	1001	60	.	.	PUNCT
taxlaw-2812	1002	1	those	those	PRON
taxlaw-2812	1002	2	concerned	concerned	ADJ
taxlaw-2812	1002	3	with	with	ADP
taxlaw-2812	1002	4	providing	provide	VERB
taxlaw-2812	1002	5	legal	legal	ADJ
taxlaw-2812	1002	6	aid	aid	NOUN
taxlaw-2812	1002	7	to	to	ADP
taxlaw-2812	1002	8	low	low	ADJ
taxlaw-2812	1002	9	-	-	PUNCT
taxlaw-2812	1002	10	income	income	NOUN
taxlaw-2812	1002	11	americans	americans	PROPN
taxlaw-2812	1002	12	must	must	AUX
taxlaw-2812	1002	13	see	see	VERB
taxlaw-2812	1002	14	the	the	DET
taxlaw-2812	1002	15	“	"	PUNCT
taxlaw-2812	1002	16	hidden	hidden	ADJ
taxlaw-2812	1002	17	welfare	welfare	NOUN
taxlaw-2812	1002	18	state	state	NOUN
taxlaw-2812	1002	19	”	"	PUNCT
taxlaw-2812	1002	20	for	for	ADP
taxlaw-2812	1002	21	what	what	PRON
taxlaw-2812	1002	22	it	it	PRON
taxlaw-2812	1002	23	is	be	AUX
taxlaw-2812	1002	24	—	—	PUNCT
taxlaw-2812	1002	25	a	a	DET
taxlaw-2812	1002	26	prominent	prominent	ADJ
taxlaw-2812	1002	27	,	,	PUNCT
taxlaw-2812	1002	28	and	and	CCONJ
taxlaw-2812	1002	29	often	often	ADV
taxlaw-2812	1002	30	problematic	problematic	ADJ
taxlaw-2812	1002	31	reality	reality	NOUN
taxlaw-2812	1002	32	for	for	ADP
taxlaw-2812	1002	33	millions	million	NOUN
taxlaw-2812	1002	34	of	of	ADP
taxlaw-2812	1002	35	low	low	ADJ
taxlaw-2812	1002	36	-	-	PUNCT
taxlaw-2812	1002	37	income	income	NOUN
taxlaw-2812	1002	38	americans	americans	PROPN
taxlaw-2812	1002	39	—	—	PUNCT
taxlaw-2812	1002	40	and	and	CCONJ
taxlaw-2812	1002	41	take	take	VERB
taxlaw-2812	1002	42	action	action	NOUN
taxlaw-2812	1002	43	accordingly	accordingly	ADV
taxlaw-2812	1002	44	.	.	PUNCT
taxlaw-2812	1003	1	261	261	NUM
taxlaw-2812	1003	2	see	see	VERB
taxlaw-2812	1003	3	abel	abel	PROPN
taxlaw-2812	1003	4	,	,	PUNCT
taxlaw-2812	1003	5	supra	supra	PROPN
taxlaw-2812	1003	6	note	note	PROPN
taxlaw-2812	1003	7	255	255	NUM
taxlaw-2812	1003	8	,	,	PUNCT
taxlaw-2812	1003	9	at	at	ADP
taxlaw-2812	1003	10	1112	1112	NUM
taxlaw-2812	1003	11	.	.	PUNCT
taxlaw-2812	1004	1	262	262	NUM
taxlaw-2812	1005	1	i	i	NOUN
taxlaw-2812	1005	2	d.	d.	PROPN
taxlaw-2812	1005	3	263	263	NUM
taxlaw-2812	1006	1	i	i	PRON
taxlaw-2812	1006	2	d.	d.	PROPN
taxlaw-2812	1006	3	264	264	NUM
taxlaw-2812	1006	4	see	see	VERB
taxlaw-2812	1006	5	nat’l	nat’l	NOUN
taxlaw-2812	1006	6	taxpayer	taxpayer	NOUN
taxlaw-2812	1006	7	advocate	advocate	NOUN
taxlaw-2812	1006	8	,	,	PUNCT
taxlaw-2812	1006	9	supra	supra	PROPN
taxlaw-2812	1006	10	note	note	PROPN
taxlaw-2812	1006	11	70	70	NUM
taxlaw-2812	1006	12	,	,	PUNCT
taxlaw-2812	1006	13	at	at	ADP
taxlaw-2812	1006	14	97	97	NUM
taxlaw-2812	1006	15	(	(	PUNCT
taxlaw-2812	1006	16	noting	note	VERB
taxlaw-2812	1006	17	that	that	SCONJ
taxlaw-2812	1006	18	there	there	PRON
taxlaw-2812	1006	19	were	be	VERB
taxlaw-2812	1006	20	517,617	517,617	NUM
taxlaw-2812	1006	21	eitc	eitc	ADJ
taxlaw-2812	1006	22	audits	audits	NOUN
taxlaw-2812	1006	23	in	in	ADP
taxlaw-2812	1006	24	2006	2006	NUM
taxlaw-2812	1006	25	,	,	PUNCT
taxlaw-2812	1006	26	which	which	PRON
taxlaw-2812	1006	27	represented	represent	VERB
taxlaw-2812	1006	28	40.3	40.3	NUM
taxlaw-2812	1006	29	%	%	NOUN
taxlaw-2812	1006	30	of	of	ADP
taxlaw-2812	1006	31	the	the	DET
taxlaw-2812	1006	32	total	total	ADJ
taxlaw-2812	1006	33	irs	irs	PROPN
taxlaw-2812	1006	34	audits	audits	NOUN
taxlaw-2812	1006	35	of	of	ADP
taxlaw-2812	1006	36	individuals	individual	NOUN
taxlaw-2812	1006	37	)	)	PUNCT
taxlaw-2812	1006	38	.	.	PUNCT