id	sid	tid	token	lemma	pos
taxlaw-2815	1	1	microsoft	microsoft	PROPN
taxlaw-2815	1	2	word	word	PROPN
taxlaw-2815	1	3	drumbl4-1.docx	drumbl4-1.docx	PROPN
taxlaw-2815	1	4	94	94	NUM
taxlaw-2815	1	5	columbia	columbia	PROPN
taxlaw-2815	1	6	journal	journal	PROPN
taxlaw-2815	1	7	of	of	ADP
taxlaw-2815	1	8	tax	tax	NOUN
taxlaw-2815	1	9	law	law	NOUN
taxlaw-2815	1	10	[	[	X
taxlaw-2815	1	11	vol.4:94	vol.4:94	DET
taxlaw-2815	1	12	decoupling	decouple	VERB
taxlaw-2815	1	13	taxes	taxis	NOUN
taxlaw-2815	1	14	and	and	CCONJ
taxlaw-2815	1	15	marriage	marriage	NOUN
taxlaw-2815	1	16	:	:	PUNCT
taxlaw-2815	1	17	beyond	beyond	ADP
taxlaw-2815	1	18	innocence	innocence	NOUN
taxlaw-2815	1	19	and	and	CCONJ
taxlaw-2815	1	20	income	income	NOUN
taxlaw-2815	1	21	splitting	splitting	NOUN
taxlaw-2815	1	22	michelle	michelle	PROPN
taxlaw-2815	1	23	lyon	lyon	PROPN
taxlaw-2815	1	24	drumbl	drumbl	PROPN
taxlaw-2815	1	25	*	*	PUNCT
taxlaw-2815	2	1	abstract	abstract	ADJ
taxlaw-2815	2	2	fourteen	fourteen	NUM
taxlaw-2815	2	3	years	year	NOUN
taxlaw-2815	2	4	ago	ago	ADV
taxlaw-2815	2	5	,	,	PUNCT
taxlaw-2815	2	6	members	member	NOUN
taxlaw-2815	2	7	of	of	ADP
taxlaw-2815	2	8	congress	congress	PROPN
taxlaw-2815	2	9	sympathetically	sympathetically	ADV
taxlaw-2815	2	10	listened	listen	VERB
taxlaw-2815	2	11	as	as	SCONJ
taxlaw-2815	2	12	divorcees	divorcee	NOUN
taxlaw-2815	2	13	testified	testify	VERB
taxlaw-2815	2	14	to	to	ADP
taxlaw-2815	2	15	their	their	PRON
taxlaw-2815	2	16	struggles	struggle	NOUN
taxlaw-2815	2	17	to	to	PART
taxlaw-2815	2	18	raise	raise	VERB
taxlaw-2815	2	19	children	child	NOUN
taxlaw-2815	2	20	while	while	SCONJ
taxlaw-2815	2	21	being	be	AUX
taxlaw-2815	2	22	pursued	pursue	VERB
taxlaw-2815	2	23	by	by	ADP
taxlaw-2815	2	24	the	the	DET
taxlaw-2815	2	25	internal	internal	ADJ
taxlaw-2815	2	26	revenue	revenue	NOUN
taxlaw-2815	2	27	service	service	NOUN
taxlaw-2815	2	28	for	for	ADP
taxlaw-2815	2	29	tax	tax	NOUN
taxlaw-2815	2	30	debts	debt	NOUN
taxlaw-2815	2	31	,	,	PUNCT
taxlaw-2815	2	32	often	often	ADV
taxlaw-2815	2	33	unknown	unknown	ADJ
taxlaw-2815	2	34	to	to	ADP
taxlaw-2815	2	35	them	they	PRON
taxlaw-2815	2	36	,	,	PUNCT
taxlaw-2815	2	37	that	that	PRON
taxlaw-2815	2	38	were	be	AUX
taxlaw-2815	2	39	attributable	attributable	ADJ
taxlaw-2815	2	40	to	to	ADP
taxlaw-2815	2	41	their	their	PRON
taxlaw-2815	2	42	ex	ex	NOUN
taxlaw-2815	2	43	-	-	NOUN
taxlaw-2815	2	44	husbands	husband	NOUN
taxlaw-2815	2	45	'	'	PART
taxlaw-2815	2	46	income	income	NOUN
taxlaw-2815	2	47	.	.	PUNCT
taxlaw-2815	3	1	rather	rather	ADV
taxlaw-2815	3	2	than	than	ADP
taxlaw-2815	3	3	adopting	adopt	VERB
taxlaw-2815	3	4	one	one	NUM
taxlaw-2815	3	5	of	of	ADP
taxlaw-2815	3	6	many	many	ADJ
taxlaw-2815	3	7	proposals	proposal	NOUN
taxlaw-2815	3	8	to	to	PART
taxlaw-2815	3	9	end	end	VERB
taxlaw-2815	3	10	joint	joint	ADJ
taxlaw-2815	3	11	and	and	CCONJ
taxlaw-2815	3	12	several	several	ADJ
taxlaw-2815	3	13	liability	liability	NOUN
taxlaw-2815	3	14	,	,	PUNCT
taxlaw-2815	3	15	congress	congress	PROPN
taxlaw-2815	3	16	instead	instead	ADV
taxlaw-2815	3	17	elected	elect	VERB
taxlaw-2815	3	18	to	to	PART
taxlaw-2815	3	19	expand	expand	VERB
taxlaw-2815	3	20	the	the	DET
taxlaw-2815	3	21	grounds	ground	NOUN
taxlaw-2815	3	22	on	on	ADP
taxlaw-2815	3	23	which	which	PRON
taxlaw-2815	3	24	these	these	DET
taxlaw-2815	3	25	individuals	individual	NOUN
taxlaw-2815	3	26	could	could	AUX
taxlaw-2815	3	27	seek	seek	VERB
taxlaw-2815	3	28	relief	relief	NOUN
taxlaw-2815	3	29	from	from	ADP
taxlaw-2815	3	30	such	such	ADJ
taxlaw-2815	3	31	liability	liability	NOUN
taxlaw-2815	3	32	.	.	PUNCT
taxlaw-2815	4	1	since	since	SCONJ
taxlaw-2815	4	2	that	that	DET
taxlaw-2815	4	3	time	time	NOUN
taxlaw-2815	4	4	,	,	PUNCT
taxlaw-2815	4	5	taxpayers	taxpayer	NOUN
taxlaw-2815	4	6	have	have	AUX
taxlaw-2815	4	7	seen	see	VERB
taxlaw-2815	4	8	a	a	DET
taxlaw-2815	4	9	steady	steady	ADJ
taxlaw-2815	4	10	expansion	expansion	NOUN
taxlaw-2815	4	11	of	of	ADP
taxlaw-2815	4	12	the	the	DET
taxlaw-2815	4	13	grounds	ground	NOUN
taxlaw-2815	4	14	for	for	ADP
taxlaw-2815	4	15	so	so	ADV
taxlaw-2815	4	16	-	-	PUNCT
taxlaw-2815	4	17	called	call	VERB
taxlaw-2815	4	18	“	"	PUNCT
taxlaw-2815	4	19	innocent	innocent	ADJ
taxlaw-2815	4	20	spouse	spouse	NOUN
taxlaw-2815	4	21	relief	relief	NOUN
taxlaw-2815	4	22	”	"	PUNCT
taxlaw-2815	4	23	that	that	PRON
taxlaw-2815	4	24	has	have	AUX
taxlaw-2815	4	25	evolved	evolve	VERB
taxlaw-2815	4	26	through	through	ADP
taxlaw-2815	4	27	a	a	DET
taxlaw-2815	4	28	combination	combination	NOUN
taxlaw-2815	4	29	of	of	ADP
taxlaw-2815	4	30	legislative	legislative	ADJ
taxlaw-2815	4	31	,	,	PUNCT
taxlaw-2815	4	32	administrative	administrative	ADJ
taxlaw-2815	4	33	,	,	PUNCT
taxlaw-2815	4	34	and	and	CCONJ
taxlaw-2815	4	35	judicial	judicial	ADJ
taxlaw-2815	4	36	action	action	NOUN
taxlaw-2815	4	37	.	.	PUNCT
taxlaw-2815	5	1	yet	yet	CCONJ
taxlaw-2815	5	2	the	the	DET
taxlaw-2815	5	3	process	process	NOUN
taxlaw-2815	5	4	for	for	ADP
taxlaw-2815	5	5	relief	relief	NOUN
taxlaw-2815	5	6	remains	remain	VERB
taxlaw-2815	5	7	timeconsuming	timeconsuming	ADJ
taxlaw-2815	5	8	,	,	PUNCT
taxlaw-2815	5	9	inefficient	inefficient	ADJ
taxlaw-2815	5	10	,	,	PUNCT
taxlaw-2815	5	11	and	and	CCONJ
taxlaw-2815	5	12	unpredictable	unpredictable	ADJ
taxlaw-2815	5	13	.	.	PUNCT
taxlaw-2815	6	1	the	the	DET
taxlaw-2815	6	2	majority	majority	NOUN
taxlaw-2815	6	3	of	of	ADP
taxlaw-2815	6	4	initial	initial	ADJ
taxlaw-2815	6	5	requests	request	NOUN
taxlaw-2815	6	6	for	for	ADP
taxlaw-2815	6	7	innocent	innocent	ADJ
taxlaw-2815	6	8	spouse	spouse	NOUN
taxlaw-2815	6	9	relief	relief	NOUN
taxlaw-2815	6	10	are	be	AUX
taxlaw-2815	6	11	denied	deny	VERB
taxlaw-2815	6	12	.	.	PUNCT
taxlaw-2815	7	1	the	the	DET
taxlaw-2815	7	2	taxpayer	taxpayer	NOUN
taxlaw-2815	7	3	can	can	AUX
taxlaw-2815	7	4	appeal	appeal	VERB
taxlaw-2815	7	5	administratively	administratively	ADV
taxlaw-2815	7	6	and	and	CCONJ
taxlaw-2815	7	7	also	also	ADV
taxlaw-2815	7	8	seek	seek	VERB
taxlaw-2815	7	9	judicial	judicial	ADJ
taxlaw-2815	7	10	review	review	NOUN
taxlaw-2815	7	11	if	if	SCONJ
taxlaw-2815	7	12	relief	relief	NOUN
taxlaw-2815	7	13	is	be	AUX
taxlaw-2815	7	14	denied	deny	VERB
taxlaw-2815	7	15	,	,	PUNCT
taxlaw-2815	7	16	but	but	CCONJ
taxlaw-2815	7	17	sometimes	sometimes	ADV
taxlaw-2815	7	18	will	will	AUX
taxlaw-2815	7	19	spend	spend	VERB
taxlaw-2815	7	20	several	several	ADJ
taxlaw-2815	7	21	years	year	NOUN
taxlaw-2815	7	22	and	and	CCONJ
taxlaw-2815	7	23	untold	untold	ADJ
taxlaw-2815	7	24	resources	resource	NOUN
taxlaw-2815	7	25	in	in	ADP
taxlaw-2815	7	26	pursuit	pursuit	NOUN
taxlaw-2815	7	27	of	of	ADP
taxlaw-2815	7	28	a	a	DET
taxlaw-2815	7	29	claim	claim	NOUN
taxlaw-2815	7	30	that	that	PRON
taxlaw-2815	7	31	may	may	AUX
taxlaw-2815	7	32	ultimately	ultimately	ADV
taxlaw-2815	7	33	be	be	AUX
taxlaw-2815	7	34	unsuccessful	unsuccessful	ADJ
taxlaw-2815	7	35	.	.	PUNCT
taxlaw-2815	8	1	the	the	DET
taxlaw-2815	8	2	process	process	NOUN
taxlaw-2815	8	3	is	be	AUX
taxlaw-2815	8	4	also	also	ADV
taxlaw-2815	8	5	a	a	DET
taxlaw-2815	8	6	questionable	questionable	ADJ
taxlaw-2815	8	7	use	use	NOUN
taxlaw-2815	8	8	of	of	ADP
taxlaw-2815	8	9	internal	internal	ADJ
taxlaw-2815	8	10	revenue	revenue	NOUN
taxlaw-2815	8	11	service	service	NOUN
taxlaw-2815	8	12	personnel	personnel	NOUN
taxlaw-2815	8	13	,	,	PUNCT
taxlaw-2815	8	14	in	in	SCONJ
taxlaw-2815	8	15	that	that	SCONJ
taxlaw-2815	8	16	it	it	PRON
taxlaw-2815	8	17	frequently	frequently	ADV
taxlaw-2815	8	18	calls	call	VERB
taxlaw-2815	8	19	upon	upon	SCONJ
taxlaw-2815	8	20	these	these	DET
taxlaw-2815	8	21	employees	employee	NOUN
taxlaw-2815	8	22	to	to	PART
taxlaw-2815	8	23	address	address	VERB
taxlaw-2815	8	24	the	the	DET
taxlaw-2815	8	25	most	most	ADV
taxlaw-2815	8	26	intimate	intimate	ADJ
taxlaw-2815	8	27	aspects	aspect	NOUN
taxlaw-2815	8	28	of	of	ADP
taxlaw-2815	8	29	a	a	DET
taxlaw-2815	8	30	failed	fail	VERB
taxlaw-2815	8	31	relationship	relationship	NOUN
taxlaw-2815	8	32	,	,	PUNCT
taxlaw-2815	8	33	including	include	VERB
taxlaw-2815	8	34	spousal	spousal	NOUN
taxlaw-2815	8	35	abuse	abuse	NOUN
taxlaw-2815	8	36	,	,	PUNCT
taxlaw-2815	8	37	addictions	addiction	NOUN
taxlaw-2815	8	38	,	,	PUNCT
taxlaw-2815	8	39	and	and	CCONJ
taxlaw-2815	8	40	mental	mental	ADJ
taxlaw-2815	8	41	health	health	NOUN
taxlaw-2815	8	42	problems	problem	NOUN
taxlaw-2815	8	43	.	.	PUNCT
taxlaw-2815	9	1	these	these	DET
taxlaw-2815	9	2	employees	employee	NOUN
taxlaw-2815	9	3	often	often	ADV
taxlaw-2815	9	4	must	must	AUX
taxlaw-2815	9	5	make	make	VERB
taxlaw-2815	9	6	a	a	DET
taxlaw-2815	9	7	determination	determination	NOUN
taxlaw-2815	9	8	based	base	VERB
taxlaw-2815	9	9	upon	upon	SCONJ
taxlaw-2815	9	10	a	a	DET
taxlaw-2815	9	11	“	"	PUNCT
taxlaw-2815	9	12	hesaid	hesaid	PROPN
taxlaw-2815	9	13	,	,	PUNCT
taxlaw-2815	9	14	she	she	PRON
taxlaw-2815	9	15	-	-	PUNCT
taxlaw-2815	9	16	said	say	VERB
taxlaw-2815	9	17	”	"	PUNCT
taxlaw-2815	9	18	presentation	presentation	NOUN
taxlaw-2815	9	19	of	of	ADP
taxlaw-2815	9	20	the	the	DET
taxlaw-2815	9	21	facts	fact	NOUN
taxlaw-2815	9	22	—	—	PUNCT
taxlaw-2815	9	23	an	an	DET
taxlaw-2815	9	24	odd	odd	ADJ
taxlaw-2815	9	25	task	task	NOUN
taxlaw-2815	9	26	for	for	ADP
taxlaw-2815	9	27	an	an	DET
taxlaw-2815	9	28	agency	agency	NOUN
taxlaw-2815	9	29	charged	charge	VERB
taxlaw-2815	9	30	with	with	ADP
taxlaw-2815	9	31	enforcing	enforce	VERB
taxlaw-2815	9	32	the	the	DET
taxlaw-2815	9	33	revenue	revenue	NOUN
taxlaw-2815	9	34	laws	law	NOUN
taxlaw-2815	9	35	.	.	PUNCT
taxlaw-2815	10	1	this	this	DET
taxlaw-2815	10	2	article	article	NOUN
taxlaw-2815	10	3	visits	visit	VERB
taxlaw-2815	10	4	the	the	DET
taxlaw-2815	10	5	historic	historic	ADJ
taxlaw-2815	10	6	rationales	rationale	NOUN
taxlaw-2815	10	7	for	for	ADP
taxlaw-2815	10	8	joint	joint	ADJ
taxlaw-2815	10	9	and	and	CCONJ
taxlaw-2815	10	10	several	several	ADJ
taxlaw-2815	10	11	liability	liability	NOUN
taxlaw-2815	10	12	,	,	PUNCT
taxlaw-2815	10	13	both	both	CCONJ
taxlaw-2815	10	14	in	in	ADP
taxlaw-2815	10	15	light	light	NOUN
taxlaw-2815	10	16	of	of	ADP
taxlaw-2815	10	17	the	the	DET
taxlaw-2815	10	18	flawed	flawed	ADJ
taxlaw-2815	10	19	relief	relief	NOUN
taxlaw-2815	10	20	process	process	NOUN
taxlaw-2815	10	21	and	and	CCONJ
taxlaw-2815	10	22	also	also	ADV
taxlaw-2815	10	23	in	in	ADP
taxlaw-2815	10	24	the	the	DET
taxlaw-2815	10	25	context	context	NOUN
taxlaw-2815	10	26	of	of	ADP
taxlaw-2815	10	27	modern	modern	ADJ
taxlaw-2815	10	28	-	-	PUNCT
taxlaw-2815	10	29	day	day	NOUN
taxlaw-2815	10	30	american	american	ADJ
taxlaw-2815	10	31	society	society	NOUN
taxlaw-2815	10	32	,	,	PUNCT
taxlaw-2815	10	33	in	in	ADP
taxlaw-2815	10	34	which	which	PRON
taxlaw-2815	10	35	married	married	ADJ
taxlaw-2815	10	36	couples	couple	NOUN
taxlaw-2815	10	37	constitute	constitute	VERB
taxlaw-2815	10	38	only	only	ADV
taxlaw-2815	10	39	half	half	NOUN
taxlaw-2815	10	40	of	of	ADP
taxlaw-2815	10	41	all	all	DET
taxlaw-2815	10	42	households	household	NOUN
taxlaw-2815	10	43	and	and	CCONJ
taxlaw-2815	10	44	cohabitation	cohabitation	NOUN
taxlaw-2815	10	45	is	be	AUX
taxlaw-2815	10	46	increasingly	increasingly	ADV
taxlaw-2815	10	47	more	more	ADV
taxlaw-2815	10	48	common	common	ADJ
taxlaw-2815	10	49	.	.	PUNCT
taxlaw-2815	11	1	i	i	PRON
taxlaw-2815	11	2	conclude	conclude	VERB
taxlaw-2815	11	3	that	that	SCONJ
taxlaw-2815	11	4	congress	congress	PROPN
taxlaw-2815	11	5	should	should	AUX
taxlaw-2815	11	6	eliminate	eliminate	VERB
taxlaw-2815	11	7	the	the	DET
taxlaw-2815	11	8	“	"	PUNCT
taxlaw-2815	11	9	married	married	ADJ
taxlaw-2815	11	10	”	"	PUNCT
taxlaw-2815	11	11	filing	filing	NOUN
taxlaw-2815	11	12	statuses	status	NOUN
taxlaw-2815	11	13	and	and	CCONJ
taxlaw-2815	11	14	require	require	VERB
taxlaw-2815	11	15	each	each	DET
taxlaw-2815	11	16	married	married	ADJ
taxlaw-2815	11	17	individual	individual	NOUN
taxlaw-2815	11	18	to	to	PART
taxlaw-2815	11	19	file	file	VERB
taxlaw-2815	11	20	a	a	DET
taxlaw-2815	11	21	separate	separate	ADJ
taxlaw-2815	11	22	return	return	NOUN
taxlaw-2815	11	23	.	.	PUNCT
taxlaw-2815	12	1	if	if	SCONJ
taxlaw-2815	12	2	it	it	PRON
taxlaw-2815	12	3	did	do	VERB
taxlaw-2815	12	4	so	so	ADV
taxlaw-2815	12	5	,	,	PUNCT
taxlaw-2815	12	6	joint	joint	ADJ
taxlaw-2815	12	7	liability	liability	NOUN
taxlaw-2815	12	8	and	and	CCONJ
taxlaw-2815	12	9	the	the	DET
taxlaw-2815	12	10	innocent	innocent	ADJ
taxlaw-2815	12	11	spouse	spouse	NOUN
taxlaw-2815	12	12	relief	relief	NOUN
taxlaw-2815	12	13	process	process	NOUN
taxlaw-2815	12	14	would	would	AUX
taxlaw-2815	12	15	both	both	PRON
taxlaw-2815	12	16	cease	cease	VERB
taxlaw-2815	12	17	to	to	PART
taxlaw-2815	12	18	exist	exist	VERB
taxlaw-2815	12	19	.	.	PUNCT
taxlaw-2815	13	1	the	the	DET
taxlaw-2815	13	2	historical	historical	ADJ
taxlaw-2815	13	3	policy	policy	NOUN
taxlaw-2815	13	4	justifications	justification	NOUN
taxlaw-2815	13	5	for	for	ADP
taxlaw-2815	13	6	imposing	impose	VERB
taxlaw-2815	13	7	joint	joint	ADJ
taxlaw-2815	13	8	and	and	CCONJ
taxlaw-2815	13	9	several	several	ADJ
taxlaw-2815	13	10	liability	liability	NOUN
taxlaw-2815	13	11	are	be	AUX
taxlaw-2815	13	12	no	no	ADV
taxlaw-2815	13	13	longer	long	ADV
taxlaw-2815	13	14	rational	rational	ADJ
taxlaw-2815	13	15	in	in	ADP
taxlaw-2815	13	16	light	light	NOUN
taxlaw-2815	13	17	of	of	ADP
taxlaw-2815	13	18	changed	change	VERB
taxlaw-2815	13	19	demographics	demographic	NOUN
taxlaw-2815	13	20	and	and	CCONJ
taxlaw-2815	13	21	technological	technological	ADJ
taxlaw-2815	13	22	advances	advance	NOUN
taxlaw-2815	13	23	.	.	PUNCT
taxlaw-2815	14	1	rather	rather	ADV
taxlaw-2815	14	2	than	than	ADP
taxlaw-2815	14	3	an	an	DET
taxlaw-2815	14	4	“	"	PUNCT
taxlaw-2815	14	5	unusual	unusual	ADJ
taxlaw-2815	14	6	privilege	privilege	NOUN
taxlaw-2815	14	7	,	,	PUNCT
taxlaw-2815	14	8	”	"	PUNCT
taxlaw-2815	14	9	which	which	PRON
taxlaw-2815	14	10	it	it	PRON
taxlaw-2815	14	11	was	be	AUX
taxlaw-2815	14	12	long	long	ADV
taxlaw-2815	14	13	said	say	VERB
taxlaw-2815	14	14	to	to	PART
taxlaw-2815	14	15	be	be	AUX
taxlaw-2815	14	16	,	,	PUNCT
taxlaw-2815	14	17	filing	file	VERB
taxlaw-2815	14	18	jointly	jointly	ADV
taxlaw-2815	14	19	has	have	AUX
taxlaw-2815	14	20	become	become	VERB
taxlaw-2815	14	21	a	a	DET
taxlaw-2815	14	22	risky	risky	ADJ
taxlaw-2815	14	23	conundrum	conundrum	NOUN
taxlaw-2815	14	24	,	,	PUNCT
taxlaw-2815	14	25	particularly	particularly	ADV
taxlaw-2815	14	26	for	for	ADP
taxlaw-2815	14	27	low	low	ADJ
taxlaw-2815	14	28	-	-	PUNCT
taxlaw-2815	14	29	income	income	NOUN
taxlaw-2815	14	30	taxpayers	taxpayer	NOUN
taxlaw-2815	14	31	.	.	PUNCT
taxlaw-2815	15	1	as	as	SCONJ
taxlaw-2815	15	2	the	the	DET
taxlaw-2815	15	3	nation	nation	NOUN
taxlaw-2815	15	4	debates	debate	VERB
taxlaw-2815	15	5	tax	tax	NOUN
taxlaw-2815	15	6	reform	reform	NOUN
taxlaw-2815	15	7	,	,	PUNCT
taxlaw-2815	15	8	it	it	PRON
taxlaw-2815	15	9	is	be	AUX
taxlaw-2815	15	10	*	*	PUNCT
taxlaw-2815	15	11	associate	associate	ADJ
taxlaw-2815	15	12	clinical	clinical	ADJ
taxlaw-2815	15	13	professor	professor	NOUN
taxlaw-2815	15	14	of	of	ADP
taxlaw-2815	15	15	law	law	NOUN
taxlaw-2815	15	16	and	and	CCONJ
taxlaw-2815	15	17	director	director	NOUN
taxlaw-2815	15	18	,	,	PUNCT
taxlaw-2815	15	19	tax	tax	NOUN
taxlaw-2815	15	20	clinic	clinic	NOUN
taxlaw-2815	15	21	,	,	PUNCT
taxlaw-2815	15	22	washington	washington	PROPN
taxlaw-2815	15	23	and	and	CCONJ
taxlaw-2815	15	24	lee	lee	PROPN
taxlaw-2815	15	25	university	university	PROPN
taxlaw-2815	15	26	school	school	NOUN
taxlaw-2815	15	27	of	of	ADP
taxlaw-2815	15	28	law	law	NOUN
taxlaw-2815	15	29	.	.	PUNCT
taxlaw-2815	16	1	i	i	PRON
taxlaw-2815	16	2	would	would	AUX
taxlaw-2815	16	3	like	like	VERB
taxlaw-2815	16	4	to	to	PART
taxlaw-2815	16	5	extend	extend	VERB
taxlaw-2815	16	6	my	my	PRON
taxlaw-2815	16	7	thanks	thank	NOUN
taxlaw-2815	16	8	to	to	ADP
taxlaw-2815	16	9	the	the	DET
taxlaw-2815	16	10	frances	frances	PROPN
taxlaw-2815	16	11	lewis	lewis	PROPN
taxlaw-2815	16	12	law	law	PROPN
taxlaw-2815	16	13	center	center	PROPN
taxlaw-2815	16	14	for	for	ADP
taxlaw-2815	16	15	research	research	NOUN
taxlaw-2815	16	16	support	support	NOUN
taxlaw-2815	16	17	,	,	PUNCT
taxlaw-2815	16	18	as	as	ADV
taxlaw-2815	16	19	well	well	ADV
taxlaw-2815	16	20	as	as	ADP
taxlaw-2815	16	21	the	the	DET
taxlaw-2815	16	22	following	follow	VERB
taxlaw-2815	16	23	people	people	NOUN
taxlaw-2815	16	24	who	who	PRON
taxlaw-2815	16	25	provided	provide	VERB
taxlaw-2815	16	26	helpful	helpful	ADJ
taxlaw-2815	16	27	feedback	feedback	NOUN
taxlaw-2815	16	28	at	at	ADP
taxlaw-2815	16	29	varying	vary	VERB
taxlaw-2815	16	30	stages	stage	NOUN
taxlaw-2815	16	31	of	of	ADP
taxlaw-2815	16	32	the	the	DET
taxlaw-2815	16	33	project	project	NOUN
taxlaw-2815	16	34	:	:	PUNCT
taxlaw-2815	16	35	robin	robin	PROPN
taxlaw-2815	16	36	leblanc	leblanc	PROPN
taxlaw-2815	16	37	,	,	PUNCT
taxlaw-2815	16	38	keith	keith	PROPN
taxlaw-2815	16	39	fogg	fogg	PROPN
taxlaw-2815	16	40	,	,	PUNCT
taxlaw-2815	16	41	and	and	CCONJ
taxlaw-2815	16	42	caroline	caroline	PROPN
taxlaw-2815	16	43	chen	chen	PROPN
taxlaw-2815	16	44	.	.	PUNCT
taxlaw-2815	17	1	i	i	PRON
taxlaw-2815	17	2	also	also	ADV
taxlaw-2815	17	3	thank	thank	VERB
taxlaw-2815	17	4	emerald	emerald	PROPN
taxlaw-2815	17	5	smith	smith	PROPN
taxlaw-2815	17	6	,	,	PUNCT
taxlaw-2815	17	7	william	william	PROPN
taxlaw-2815	17	8	harrison	harrison	PROPN
taxlaw-2815	17	9	,	,	PUNCT
taxlaw-2815	17	10	and	and	CCONJ
taxlaw-2815	17	11	darby	darby	PROPN
taxlaw-2815	17	12	gooding	gooding	PROPN
taxlaw-2815	17	13	for	for	ADP
taxlaw-2815	17	14	their	their	PRON
taxlaw-2815	17	15	research	research	NOUN
taxlaw-2815	17	16	assistance	assistance	NOUN
taxlaw-2815	17	17	.	.	PUNCT
taxlaw-2815	18	1	2012	2012	NUM
taxlaw-2815	18	2	]	]	PUNCT
taxlaw-2815	18	3	decoupling	decouple	VERB
taxlaw-2815	18	4	taxes	taxis	NOUN
taxlaw-2815	18	5	and	and	CCONJ
taxlaw-2815	18	6	marriage	marriage	NOUN
taxlaw-2815	18	7	95	95	NUM
taxlaw-2815	18	8	appropriate	appropriate	ADJ
taxlaw-2815	18	9	to	to	PART
taxlaw-2815	18	10	rethink	rethink	VERB
taxlaw-2815	18	11	the	the	DET
taxlaw-2815	18	12	policy	policy	NOUN
taxlaw-2815	18	13	of	of	ADP
taxlaw-2815	18	14	retaining	retain	VERB
taxlaw-2815	18	15	the	the	DET
taxlaw-2815	18	16	“	"	PUNCT
taxlaw-2815	18	17	married	married	ADJ
taxlaw-2815	18	18	”	"	PUNCT
taxlaw-2815	18	19	filing	filing	NOUN
taxlaw-2815	18	20	statuses	status	NOUN
taxlaw-2815	18	21	in	in	ADP
taxlaw-2815	18	22	light	light	NOUN
taxlaw-2815	18	23	of	of	ADP
taxlaw-2815	18	24	the	the	DET
taxlaw-2815	18	25	ways	way	NOUN
taxlaw-2815	18	26	in	in	ADP
taxlaw-2815	18	27	which	which	PRON
taxlaw-2815	18	28	family	family	NOUN
taxlaw-2815	18	29	structures	structure	NOUN
taxlaw-2815	18	30	,	,	PUNCT
taxlaw-2815	18	31	society	society	NOUN
taxlaw-2815	18	32	,	,	PUNCT
taxlaw-2815	18	33	and	and	CCONJ
taxlaw-2815	18	34	the	the	DET
taxlaw-2815	18	35	internal	internal	PROPN
taxlaw-2815	18	36	revenue	revenue	NOUN
taxlaw-2815	18	37	code	code	NOUN
taxlaw-2815	18	38	have	have	AUX
taxlaw-2815	18	39	changed	change	VERB
taxlaw-2815	18	40	since	since	SCONJ
taxlaw-2815	18	41	joint	joint	ADJ
taxlaw-2815	18	42	and	and	CCONJ
taxlaw-2815	18	43	several	several	ADJ
taxlaw-2815	18	44	liability	liability	NOUN
taxlaw-2815	18	45	was	be	AUX
taxlaw-2815	18	46	introduced	introduce	VERB
taxlaw-2815	18	47	in	in	ADP
taxlaw-2815	18	48	1938	1938	NUM
taxlaw-2815	18	49	.	.	PUNCT
taxlaw-2815	19	1	96	96	NUM
taxlaw-2815	19	2	columbia	columbia	PROPN
taxlaw-2815	19	3	journal	journal	PROPN
taxlaw-2815	19	4	of	of	ADP
taxlaw-2815	19	5	tax	tax	NOUN
taxlaw-2815	19	6	law	law	NOUN
taxlaw-2815	19	7	[	[	X
taxlaw-2815	19	8	vol.4:94	vol.4:94	PROPN
taxlaw-2815	19	9	i.	i.	NOUN
taxlaw-2815	19	10	introduction	introduction	NOUN
taxlaw-2815	19	11	......................................................................................................	......................................................................................................	PROPN
taxlaw-2815	19	12	97	97	NUM
taxlaw-2815	19	13	ii	ii	NOUN
taxlaw-2815	19	14	.	.	PUNCT
taxlaw-2815	20	1	how	how	SCONJ
taxlaw-2815	20	2	did	do	AUX
taxlaw-2815	20	3	we	we	PRON
taxlaw-2815	20	4	get	get	VERB
taxlaw-2815	20	5	here	here	ADV
taxlaw-2815	20	6	?	?	PUNCT
taxlaw-2815	21	1	(	(	PUNCT
taxlaw-2815	21	2	history	history	NOUN
taxlaw-2815	21	3	and	and	CCONJ
taxlaw-2815	21	4	purpose	purpose	NOUN
taxlaw-2815	21	5	of	of	ADP
taxlaw-2815	21	6	joint	joint	ADJ
taxlaw-2815	21	7	filing	filing	NOUN
taxlaw-2815	21	8	status	status	NOUN
taxlaw-2815	21	9	)	)	PUNCT
taxlaw-2815	21	10	.................................................................................................................	.................................................................................................................	PUNCT
taxlaw-2815	22	1	103	103	NUM
taxlaw-2815	22	2	a.	a.	NOUN
taxlaw-2815	22	3	shared	share	VERB
taxlaw-2815	22	4	risks	risk	NOUN
taxlaw-2815	22	5	:	:	PUNCT
taxlaw-2815	22	6	tracing	trace	VERB
taxlaw-2815	22	7	the	the	DET
taxlaw-2815	22	8	history	history	NOUN
taxlaw-2815	22	9	of	of	ADP
taxlaw-2815	22	10	joint	joint	ADJ
taxlaw-2815	22	11	and	and	CCONJ
taxlaw-2815	22	12	several	several	ADJ
taxlaw-2815	22	13	liability	liability	NOUN
taxlaw-2815	22	14	......................	......................	SYM
taxlaw-2815	22	15	103	103	NUM
taxlaw-2815	22	16	b.	b.	NOUN
taxlaw-2815	22	17	examining	examine	VERB
taxlaw-2815	22	18	the	the	DET
taxlaw-2815	22	19	stated	state	VERB
taxlaw-2815	22	20	rationales	rationale	NOUN
taxlaw-2815	22	21	of	of	ADP
taxlaw-2815	22	22	joint	joint	ADJ
taxlaw-2815	22	23	and	and	CCONJ
taxlaw-2815	22	24	several	several	ADJ
taxlaw-2815	22	25	liability	liability	NOUN
taxlaw-2815	22	26	:	:	PUNCT
taxlaw-2815	22	27	does	do	AUX
taxlaw-2815	22	28	the	the	DET
taxlaw-2815	22	29	intent	intent	NOUN
taxlaw-2815	22	30	still	still	ADV
taxlaw-2815	22	31	make	make	VERB
taxlaw-2815	22	32	sense	sense	NOUN
taxlaw-2815	22	33	in	in	ADP
taxlaw-2815	22	34	twenty	twenty	NUM
taxlaw-2815	22	35	-	-	PUNCT
taxlaw-2815	22	36	first	first	ADJ
taxlaw-2815	22	37	century	century	PROPN
taxlaw-2815	22	38	america	america	PROPN
taxlaw-2815	22	39	?	?	PUNCT
taxlaw-2815	23	1	........................................	........................................	PUNCT
taxlaw-2815	24	1	107	107	NUM
taxlaw-2815	24	2	1	1	NUM
taxlaw-2815	24	3	.	.	PUNCT
taxlaw-2815	24	4	administrative	administrative	ADJ
taxlaw-2815	24	5	ease	ease	NOUN
taxlaw-2815	24	6	for	for	ADP
taxlaw-2815	24	7	taxpayers	taxpayer	NOUN
taxlaw-2815	24	8	and	and	CCONJ
taxlaw-2815	24	9	government	government	NOUN
taxlaw-2815	24	10	..................................	..................................	PUNCT
taxlaw-2815	24	11	107	107	NUM
taxlaw-2815	24	12	2	2	NUM
taxlaw-2815	24	13	.	.	PUNCT
taxlaw-2815	24	14	joint	joint	ADJ
taxlaw-2815	24	15	liability	liability	NOUN
taxlaw-2815	24	16	as	as	ADP
taxlaw-2815	24	17	the	the	DET
taxlaw-2815	24	18	price	price	NOUN
taxlaw-2815	24	19	for	for	ADP
taxlaw-2815	24	20	the	the	DET
taxlaw-2815	24	21	“	"	PUNCT
taxlaw-2815	24	22	privilege	privilege	NOUN
taxlaw-2815	24	23	”	"	PUNCT
taxlaw-2815	24	24	of	of	ADP
taxlaw-2815	24	25	filing	file	VERB
taxlaw-2815	24	26	jointly	jointly	ADV
taxlaw-2815	24	27	................	................	PUNCT
taxlaw-2815	24	28	109	109	NUM
taxlaw-2815	24	29	iii	iii	NOUN
taxlaw-2815	24	30	.	.	PUNCT
taxlaw-2815	25	1	relief	relief	NOUN
taxlaw-2815	25	2	is	be	AUX
taxlaw-2815	25	3	available	available	ADJ
taxlaw-2815	25	4	to	to	ADP
taxlaw-2815	25	5	some	some	DET
taxlaw-2815	25	6	innocent	innocent	ADJ
taxlaw-2815	25	7	spouses	spouse	NOUN
taxlaw-2815	25	8	,	,	PUNCT
taxlaw-2815	25	9	but	but	CCONJ
taxlaw-2815	25	10	at	at	ADP
taxlaw-2815	25	11	what	what	PRON
taxlaw-2815	25	12	cost	cost	NOUN
taxlaw-2815	25	13	to	to	ADP
taxlaw-2815	25	14	the	the	DET
taxlaw-2815	25	15	system	system	NOUN
taxlaw-2815	25	16	?	?	PUNCT
taxlaw-2815	26	1	......................................................................................	......................................................................................	PUNCT
taxlaw-2815	26	2	110	110	NUM
taxlaw-2815	26	3	a.	a.	NOUN
taxlaw-2815	26	4	evolution	evolution	NOUN
taxlaw-2815	26	5	of	of	ADP
taxlaw-2815	26	6	innocent	innocent	ADJ
taxlaw-2815	26	7	spouse	spouse	NOUN
taxlaw-2815	26	8	relief	relief	NOUN
taxlaw-2815	26	9	:	:	PUNCT
taxlaw-2815	26	10	1971	1971	NUM
taxlaw-2815	26	11	-	-	SYM
taxlaw-2815	26	12	1998	1998	NUM
taxlaw-2815	26	13	..............................................	..............................................	SYM
taxlaw-2815	26	14	111	111	NUM
taxlaw-2815	26	15	b.	b.	PROPN
taxlaw-2815	26	16	a	a	DET
taxlaw-2815	26	17	long	long	ADJ
taxlaw-2815	26	18	way	way	NOUN
taxlaw-2815	26	19	since	since	SCONJ
taxlaw-2815	26	20	scudder	scudder	NOUN
taxlaw-2815	26	21	–	–	PUNCT
taxlaw-2815	26	22	further	further	ADJ
taxlaw-2815	26	23	liberalization	liberalization	NOUN
taxlaw-2815	26	24	of	of	ADP
taxlaw-2815	26	25	innocent	innocent	ADJ
taxlaw-2815	26	26	spouse	spouse	NOUN
taxlaw-2815	26	27	relief	relief	NOUN
taxlaw-2815	26	28	:	:	PUNCT
taxlaw-2815	26	29	1998	1998	NUM
taxlaw-2815	26	30	-	-	SYM
taxlaw-2815	26	31	2012	2012	NUM
taxlaw-2815	26	32	..........................................................................................................	..........................................................................................................	NUM
taxlaw-2815	26	33	114	114	NUM
taxlaw-2815	26	34	iv	iv	NUM
taxlaw-2815	26	35	.	.	PUNCT
taxlaw-2815	26	36	solutions	solution	NOUN
taxlaw-2815	26	37	–	–	PUNCT
taxlaw-2815	26	38	revisiting	revisit	VERB
taxlaw-2815	26	39	the	the	DET
taxlaw-2815	26	40	treasury	treasury	PROPN
taxlaw-2815	26	41	department	department	PROPN
taxlaw-2815	26	42	’s	’s	PART
taxlaw-2815	26	43	recommendation	recommendation	NOUN
taxlaw-2815	26	44	to	to	PART
taxlaw-2815	26	45	expand	expand	VERB
taxlaw-2815	26	46	innocent	innocent	ADJ
taxlaw-2815	26	47	spouse	spouse	NOUN
taxlaw-2815	26	48	relief	relief	NOUN
taxlaw-2815	26	49	instead	instead	ADV
taxlaw-2815	26	50	of	of	ADP
taxlaw-2815	26	51	eliminate	eliminate	VERB
taxlaw-2815	26	52	joint	joint	ADJ
taxlaw-2815	26	53	and	and	CCONJ
taxlaw-2815	26	54	several	several	ADJ
taxlaw-2815	26	55	liability	liability	NOUN
taxlaw-2815	26	56	.........................................	.........................................	PUNCT
taxlaw-2815	26	57	119	119	NUM
taxlaw-2815	26	58	a.	a.	NOUN
taxlaw-2815	26	59	a	a	DET
taxlaw-2815	26	60	systemic	systemic	ADJ
taxlaw-2815	26	61	change	change	NOUN
taxlaw-2815	26	62	:	:	PUNCT
taxlaw-2815	26	63	mandatory	mandatory	ADJ
taxlaw-2815	26	64	separate	separate	ADJ
taxlaw-2815	26	65	returns	return	NOUN
taxlaw-2815	26	66	for	for	ADP
taxlaw-2815	26	67	all	all	DET
taxlaw-2815	26	68	fliers	flier	NOUN
taxlaw-2815	26	69	.......................	.......................	PUNCT
taxlaw-2815	26	70	120	120	NUM
taxlaw-2815	26	71	b.	b.	NOUN
taxlaw-2815	26	72	less	less	ADV
taxlaw-2815	26	73	comprehensive	comprehensive	ADJ
taxlaw-2815	26	74	proposals	proposal	NOUN
taxlaw-2815	26	75	:	:	PUNCT
taxlaw-2815	26	76	proportionate	proportionate	ADJ
taxlaw-2815	26	77	liability	liability	NOUN
taxlaw-2815	26	78	,	,	PUNCT
taxlaw-2815	26	79	allocated	allocate	VERB
taxlaw-2815	26	80	liability	liability	NOUN
taxlaw-2815	26	81	,	,	PUNCT
taxlaw-2815	26	82	and	and	CCONJ
taxlaw-2815	26	83	adoption	adoption	NOUN
taxlaw-2815	26	84	of	of	ADP
taxlaw-2815	26	85	the	the	DET
taxlaw-2815	26	86	divorce	divorce	NOUN
taxlaw-2815	26	87	decree	decree	NOUN
taxlaw-2815	26	88	........................................................................	........................................................................	PUNCT
taxlaw-2815	26	89	121	121	NUM
taxlaw-2815	26	90	c.	c.	NOUN
taxlaw-2815	26	91	judging	judge	VERB
taxlaw-2815	26	92	with	with	ADP
taxlaw-2815	26	93	the	the	DET
taxlaw-2815	26	94	benefit	benefit	NOUN
taxlaw-2815	26	95	of	of	ADP
taxlaw-2815	26	96	hindsight	hindsight	ADJ
taxlaw-2815	26	97	–	–	PUNCT
taxlaw-2815	26	98	did	do	AUX
taxlaw-2815	26	99	treasury	treasury	PROPN
taxlaw-2815	26	100	make	make	VERB
taxlaw-2815	26	101	the	the	DET
taxlaw-2815	26	102	right	right	ADJ
taxlaw-2815	26	103	recommendation	recommendation	NOUN
taxlaw-2815	26	104	in	in	ADP
taxlaw-2815	26	105	1998	1998	NUM
taxlaw-2815	26	106	?	?	PUNCT
taxlaw-2815	27	1	the	the	DET
taxlaw-2815	27	2	unending	unending	ADJ
taxlaw-2815	27	3	inefficiencies	inefficiency	NOUN
taxlaw-2815	27	4	of	of	ADP
taxlaw-2815	27	5	the	the	DET
taxlaw-2815	27	6	innocent	innocent	ADJ
taxlaw-2815	27	7	spouse	spouse	NOUN
taxlaw-2815	27	8	process	process	NOUN
taxlaw-2815	27	9	...............................................................................................................	...............................................................................................................	PUNCT
taxlaw-2815	27	10	121	121	NUM
taxlaw-2815	27	11	v.	v.	ADP
taxlaw-2815	27	12	neither	neither	CCONJ
taxlaw-2815	27	13	the	the	DET
taxlaw-2815	27	14	code	code	NOUN
taxlaw-2815	27	15	nor	nor	CCONJ
taxlaw-2815	27	16	america	america	PROPN
taxlaw-2815	27	17	looks	look	VERB
taxlaw-2815	27	18	like	like	SCONJ
taxlaw-2815	27	19	it	it	PRON
taxlaw-2815	27	20	did	do	VERB
taxlaw-2815	27	21	in	in	ADP
taxlaw-2815	27	22	1938	1938	NUM
taxlaw-2815	27	23	(	(	PUNCT
taxlaw-2815	27	24	or	or	CCONJ
taxlaw-2815	27	25	even	even	ADV
taxlaw-2815	27	26	1975	1975	NUM
taxlaw-2815	27	27	):	):	PUNCT
taxlaw-2815	27	28	why	why	SCONJ
taxlaw-2815	27	29	congress	congress	PROPN
taxlaw-2815	27	30	should	should	AUX
taxlaw-2815	27	31	again	again	ADV
taxlaw-2815	27	32	revisit	revisit	VERB
taxlaw-2815	27	33	the	the	DET
taxlaw-2815	27	34	call	call	NOUN
taxlaw-2815	27	35	for	for	ADP
taxlaw-2815	27	36	mandatory	mandatory	ADJ
taxlaw-2815	27	37	separate	separate	ADJ
taxlaw-2815	27	38	filing	filing	NOUN
taxlaw-2815	27	39	.....................................................................	.....................................................................	PUNCT
taxlaw-2815	27	40	124	124	NUM
taxlaw-2815	27	41	a.	a.	NOUN
taxlaw-2815	27	42	a	a	DET
taxlaw-2815	27	43	closer	close	ADJ
taxlaw-2815	27	44	look	look	NOUN
taxlaw-2815	27	45	at	at	ADP
taxlaw-2815	27	46	the	the	DET
taxlaw-2815	27	47	changing	change	VERB
taxlaw-2815	27	48	demographics	demographic	NOUN
taxlaw-2815	27	49	.................................................	.................................................	PUNCT
taxlaw-2815	27	50	125	125	NUM
taxlaw-2815	27	51	b.	b.	PROPN
taxlaw-2815	27	52	low	low	ADJ
taxlaw-2815	27	53	-	-	PUNCT
taxlaw-2815	27	54	income	income	NOUN
taxlaw-2815	27	55	households	household	NOUN
taxlaw-2815	27	56	are	be	AUX
taxlaw-2815	27	57	disproportionately	disproportionately	ADV
taxlaw-2815	27	58	affected	affect	VERB
taxlaw-2815	27	59	by	by	ADP
taxlaw-2815	27	60	the	the	DET
taxlaw-2815	27	61	filing	filing	NOUN
taxlaw-2815	27	62	status	status	NOUN
taxlaw-2815	27	63	options	option	NOUN
taxlaw-2815	27	64	for	for	ADP
taxlaw-2815	27	65	married	married	ADJ
taxlaw-2815	27	66	persons	person	NOUN
taxlaw-2815	27	67	:	:	PUNCT
taxlaw-2815	27	68	why	why	SCONJ
taxlaw-2815	27	69	the	the	DET
taxlaw-2815	27	70	code	code	NOUN
taxlaw-2815	27	71	should	should	AUX
taxlaw-2815	27	72	tax	tax	VERB
taxlaw-2815	27	73	the	the	DET
taxlaw-2815	27	74	type	type	NOUN
taxlaw-2815	27	75	of	of	ADP
taxlaw-2815	27	76	household	household	NOUN
taxlaw-2815	27	77	,	,	PUNCT
taxlaw-2815	27	78	not	not	PART
taxlaw-2815	27	79	the	the	DET
taxlaw-2815	27	80	relationship	relationship	NOUN
taxlaw-2815	27	81	..........................................................................................	..........................................................................................	PUNCT
taxlaw-2815	27	82	127	127	NUM
taxlaw-2815	27	83	1	1	NUM
taxlaw-2815	27	84	.	.	PUNCT
taxlaw-2815	27	85	isolating	isolate	VERB
taxlaw-2815	27	86	the	the	DET
taxlaw-2815	27	87	impact	impact	NOUN
taxlaw-2815	27	88	of	of	ADP
taxlaw-2815	27	89	the	the	DET
taxlaw-2815	27	90	earned	earn	VERB
taxlaw-2815	27	91	income	income	NOUN
taxlaw-2815	27	92	credit	credit	NOUN
taxlaw-2815	27	93	in	in	ADP
taxlaw-2815	27	94	the	the	DET
taxlaw-2815	27	95	low	low	ADJ
taxlaw-2815	27	96	-	-	PUNCT
taxlaw-2815	27	97	income	income	NOUN
taxlaw-2815	27	98	context	context	NOUN
taxlaw-2815	27	99	...............................................................................................................	...............................................................................................................	PROPN
taxlaw-2815	27	100	130	130	NUM
taxlaw-2815	27	101	2	2	NUM
taxlaw-2815	27	102	.	.	PUNCT
taxlaw-2815	27	103	isolating	isolate	VERB
taxlaw-2815	27	104	the	the	DET
taxlaw-2815	27	105	impact	impact	NOUN
taxlaw-2815	27	106	of	of	ADP
taxlaw-2815	27	107	the	the	DET
taxlaw-2815	27	108	marriage	marriage	NOUN
taxlaw-2815	27	109	bonus	bonus	NOUN
taxlaw-2815	27	110	in	in	ADP
taxlaw-2815	27	111	the	the	DET
taxlaw-2815	27	112	low	low	ADJ
taxlaw-2815	27	113	-	-	PUNCT
taxlaw-2815	27	114	income	income	NOUN
taxlaw-2815	27	115	context	context	NOUN
taxlaw-2815	27	116	..	..	PUNCT
taxlaw-2815	27	117	132	132	NUM
taxlaw-2815	27	118	c.	c.	NOUN
taxlaw-2815	27	119	a	a	DET
taxlaw-2815	27	120	brief	brief	ADJ
taxlaw-2815	27	121	consideration	consideration	NOUN
taxlaw-2815	27	122	of	of	ADP
taxlaw-2815	27	123	how	how	SCONJ
taxlaw-2815	27	124	to	to	PART
taxlaw-2815	27	125	restructure	restructure	VERB
taxlaw-2815	27	126	the	the	DET
taxlaw-2815	27	127	earned	earn	VERB
taxlaw-2815	27	128	income	income	NOUN
taxlaw-2815	27	129	credit	credit	NOUN
taxlaw-2815	27	130	in	in	ADP
taxlaw-2815	27	131	an	an	DET
taxlaw-2815	27	132	individual	individual	ADJ
taxlaw-2815	27	133	filing	filing	NOUN
taxlaw-2815	27	134	system	system	NOUN
taxlaw-2815	27	135	....................................................................................	....................................................................................	PUNCT
taxlaw-2815	27	136	133	133	NUM
taxlaw-2815	27	137	vi	vi	NOUN
taxlaw-2815	27	138	.	.	PUNCT
taxlaw-2815	27	139	conclusion	conclusion	NOUN
taxlaw-2815	27	140	........................................................................................................	........................................................................................................	PROPN
taxlaw-2815	27	141	134	134	NUM
taxlaw-2815	27	142	2012	2012	NUM
taxlaw-2815	27	143	]	]	PUNCT
taxlaw-2815	27	144	decoupling	decouple	VERB
taxlaw-2815	27	145	taxes	taxis	NOUN
taxlaw-2815	27	146	and	and	CCONJ
taxlaw-2815	27	147	marriage	marriage	NOUN
taxlaw-2815	27	148	97	97	NUM
taxlaw-2815	27	149	i.	i.	NOUN
taxlaw-2815	27	150	introduction	introduction	NOUN
taxlaw-2815	27	151	married	married	ADJ
taxlaw-2815	27	152	taxpayers	taxpayer	NOUN
taxlaw-2815	27	153	have	have	VERB
taxlaw-2815	27	154	two	two	NUM
taxlaw-2815	27	155	options	option	NOUN
taxlaw-2815	27	156	when	when	SCONJ
taxlaw-2815	27	157	filing	file	VERB
taxlaw-2815	27	158	a	a	DET
taxlaw-2815	27	159	federal	federal	ADJ
taxlaw-2815	27	160	income	income	NOUN
taxlaw-2815	27	161	tax	tax	NOUN
taxlaw-2815	27	162	return	return	NOUN
taxlaw-2815	27	163	:	:	PUNCT
taxlaw-2815	27	164	(	(	PUNCT
taxlaw-2815	27	165	1	1	X
taxlaw-2815	27	166	)	)	PUNCT
taxlaw-2815	27	167	file	file	VERB
taxlaw-2815	27	168	a	a	DET
taxlaw-2815	27	169	joint	joint	ADJ
taxlaw-2815	27	170	return	return	NOUN
taxlaw-2815	27	171	,	,	PUNCT
taxlaw-2815	27	172	in	in	ADP
taxlaw-2815	27	173	which	which	DET
taxlaw-2815	27	174	case	case	NOUN
taxlaw-2815	27	175	the	the	DET
taxlaw-2815	27	176	taxpayers	taxpayer	NOUN
taxlaw-2815	27	177	agree	agree	VERB
taxlaw-2815	27	178	to	to	PART
taxlaw-2815	27	179	joint	joint	ADJ
taxlaw-2815	27	180	and	and	CCONJ
taxlaw-2815	27	181	several	several	ADJ
taxlaw-2815	27	182	liability	liability	NOUN
taxlaw-2815	27	183	for	for	ADP
taxlaw-2815	27	184	any	any	DET
taxlaw-2815	27	185	tax	tax	NOUN
taxlaw-2815	27	186	due;1	due;1	PROPN
taxlaw-2815	27	187	or	or	CCONJ
taxlaw-2815	27	188	(	(	PUNCT
taxlaw-2815	27	189	2	2	X
taxlaw-2815	27	190	)	)	PUNCT
taxlaw-2815	27	191	file	file	VERB
taxlaw-2815	27	192	separate	separate	ADJ
taxlaw-2815	27	193	returns	return	NOUN
taxlaw-2815	27	194	by	by	ADP
taxlaw-2815	27	195	electing	elect	VERB
taxlaw-2815	27	196	the	the	DET
taxlaw-2815	27	197	“	"	PUNCT
taxlaw-2815	27	198	married	married	ADJ
taxlaw-2815	27	199	filing	filing	NOUN
taxlaw-2815	27	200	separately	separately	ADV
taxlaw-2815	27	201	”	"	PUNCT
taxlaw-2815	27	202	status	status	NOUN
taxlaw-2815	27	203	.	.	PUNCT
taxlaw-2815	28	1	it	it	PRON
taxlaw-2815	28	2	is	be	AUX
taxlaw-2815	28	3	estimated	estimate	VERB
taxlaw-2815	28	4	that	that	SCONJ
taxlaw-2815	28	5	joint	joint	ADJ
taxlaw-2815	28	6	returns	return	NOUN
taxlaw-2815	28	7	typically	typically	ADV
taxlaw-2815	28	8	comprise	comprise	VERB
taxlaw-2815	28	9	ninety	ninety	NUM
taxlaw-2815	28	10	-	-	PUNCT
taxlaw-2815	28	11	five	five	NUM
taxlaw-2815	28	12	percent	percent	NOUN
taxlaw-2815	28	13	of	of	ADP
taxlaw-2815	28	14	the	the	DET
taxlaw-2815	28	15	income	income	NOUN
taxlaw-2815	28	16	tax	tax	NOUN
taxlaw-2815	28	17	returns	return	NOUN
taxlaw-2815	28	18	filed	file	VERB
taxlaw-2815	28	19	by	by	ADP
taxlaw-2815	28	20	married	married	ADJ
taxlaw-2815	28	21	taxpayers.2	taxpayers.2	ADP
taxlaw-2815	28	22	the	the	DET
taxlaw-2815	28	23	internal	internal	ADJ
taxlaw-2815	28	24	revenue	revenue	NOUN
taxlaw-2815	28	25	code	code	NOUN
taxlaw-2815	28	26	(	(	PUNCT
taxlaw-2815	28	27	“	"	PUNCT
taxlaw-2815	28	28	code	code	NOUN
taxlaw-2815	28	29	”	"	PUNCT
taxlaw-2815	28	30	)	)	PUNCT
taxlaw-2815	28	31	does	do	AUX
taxlaw-2815	28	32	not	not	PART
taxlaw-2815	28	33	favor	favor	VERB
taxlaw-2815	28	34	married	married	ADJ
taxlaw-2815	28	35	taxpayers	taxpayer	NOUN
taxlaw-2815	28	36	who	who	PRON
taxlaw-2815	28	37	file	file	VERB
taxlaw-2815	28	38	separately	separately	ADV
taxlaw-2815	28	39	;	;	PUNCT
taxlaw-2815	28	40	except	except	SCONJ
taxlaw-2815	28	41	in	in	ADP
taxlaw-2815	28	42	very	very	ADV
taxlaw-2815	28	43	unusual	unusual	ADJ
taxlaw-2815	28	44	circumstances,3	circumstances,3	NOUN
taxlaw-2815	28	45	these	these	DET
taxlaw-2815	28	46	taxpayers	taxpayer	NOUN
taxlaw-2815	28	47	will	will	AUX
taxlaw-2815	28	48	face	face	VERB
taxlaw-2815	28	49	a	a	DET
taxlaw-2815	28	50	higher	high	ADJ
taxlaw-2815	28	51	tax	tax	NOUN
taxlaw-2815	28	52	liability	liability	NOUN
taxlaw-2815	28	53	by	by	ADP
taxlaw-2815	28	54	choosing	choose	VERB
taxlaw-2815	28	55	this	this	DET
taxlaw-2815	28	56	filing	filing	NOUN
taxlaw-2815	28	57	status.4	status.4	PROPN
taxlaw-2815	28	58	thus	thus	ADV
taxlaw-2815	28	59	,	,	PUNCT
taxlaw-2815	28	60	it	it	PRON
taxlaw-2815	28	61	is	be	AUX
taxlaw-2815	28	62	almost	almost	ADV
taxlaw-2815	28	63	always	always	ADV
taxlaw-2815	28	64	in	in	ADP
taxlaw-2815	28	65	a	a	DET
taxlaw-2815	28	66	married	married	ADJ
taxlaw-2815	28	67	couple	couple	NOUN
taxlaw-2815	28	68	’s	’s	PART
taxlaw-2815	28	69	collective	collective	ADJ
taxlaw-2815	28	70	financial	financial	ADJ
taxlaw-2815	28	71	interest	interest	NOUN
taxlaw-2815	28	72	to	to	PART
taxlaw-2815	28	73	file	file	VERB
taxlaw-2815	28	74	a	a	DET
taxlaw-2815	28	75	joint	joint	ADJ
taxlaw-2815	28	76	return	return	NOUN
taxlaw-2815	28	77	.	.	PUNCT
taxlaw-2815	29	1	however	however	ADV
taxlaw-2815	29	2	,	,	PUNCT
taxlaw-2815	29	3	if	if	SCONJ
taxlaw-2815	29	4	the	the	DET
taxlaw-2815	29	5	couple	couple	NOUN
taxlaw-2815	29	6	files	file	NOUN
taxlaw-2815	29	7	jointly	jointly	ADV
taxlaw-2815	29	8	and	and	CCONJ
taxlaw-2815	29	9	then	then	ADV
taxlaw-2815	29	10	later	late	ADJ
taxlaw-2815	29	11	divorces	divorce	NOUN
taxlaw-2815	29	12	,	,	PUNCT
taxlaw-2815	29	13	the	the	DET
taxlaw-2815	29	14	internal	internal	ADJ
taxlaw-2815	29	15	revenue	revenue	NOUN
taxlaw-2815	29	16	service	service	NOUN
taxlaw-2815	29	17	(	(	PUNCT
taxlaw-2815	29	18	“	"	PUNCT
taxlaw-2815	29	19	service	service	NOUN
taxlaw-2815	29	20	”	"	PUNCT
taxlaw-2815	29	21	)	)	PUNCT
taxlaw-2815	29	22	can	can	AUX
taxlaw-2815	29	23	pursue	pursue	VERB
taxlaw-2815	29	24	collection	collection	NOUN
taxlaw-2815	29	25	efforts	effort	NOUN
taxlaw-2815	29	26	for	for	ADP
taxlaw-2815	29	27	the	the	DET
taxlaw-2815	29	28	joint	joint	ADJ
taxlaw-2815	29	29	years	year	NOUN
taxlaw-2815	29	30	against	against	ADP
taxlaw-2815	29	31	either	either	PRON
taxlaw-2815	29	32	or	or	CCONJ
taxlaw-2815	29	33	both	both	PRON
taxlaw-2815	29	34	taxpayers	taxpayer	NOUN
taxlaw-2815	29	35	simultaneously	simultaneously	ADV
taxlaw-2815	29	36	,	,	PUNCT
taxlaw-2815	29	37	regardless	regardless	ADV
taxlaw-2815	29	38	of	of	ADP
taxlaw-2815	29	39	which	which	DET
taxlaw-2815	29	40	spouse	spouse	NOUN
taxlaw-2815	29	41	’s	’s	PART
taxlaw-2815	29	42	income	income	NOUN
taxlaw-2815	29	43	created	create	VERB
taxlaw-2815	29	44	the	the	DET
taxlaw-2815	29	45	liability	liability	NOUN
taxlaw-2815	29	46	.	.	PUNCT
taxlaw-2815	30	1	one	one	NUM
taxlaw-2815	30	2	of	of	ADP
taxlaw-2815	30	3	the	the	DET
taxlaw-2815	30	4	simplest	simple	ADJ
taxlaw-2815	30	5	and	and	CCONJ
taxlaw-2815	30	6	most	most	ADV
taxlaw-2815	30	7	automated	automate	VERB
taxlaw-2815	30	8	types	type	NOUN
taxlaw-2815	30	9	of	of	ADP
taxlaw-2815	30	10	collection	collection	NOUN
taxlaw-2815	30	11	activity	activity	NOUN
taxlaw-2815	30	12	is	be	AUX
taxlaw-2815	30	13	the	the	DET
taxlaw-2815	30	14	refund	refund	NOUN
taxlaw-2815	30	15	offset	offset	NOUN
taxlaw-2815	30	16	:	:	PUNCT
taxlaw-2815	30	17	the	the	DET
taxlaw-2815	30	18	service	service	NOUN
taxlaw-2815	30	19	will	will	AUX
taxlaw-2815	30	20	apply	apply	VERB
taxlaw-2815	30	21	an	an	DET
taxlaw-2815	30	22	income	income	NOUN
taxlaw-2815	30	23	tax	tax	NOUN
taxlaw-2815	30	24	refund	refund	NOUN
taxlaw-2815	30	25	expected	expect	VERB
taxlaw-2815	30	26	from	from	ADP
taxlaw-2815	30	27	one	one	NUM
taxlaw-2815	30	28	year	year	NOUN
taxlaw-2815	30	29	(	(	PUNCT
taxlaw-2815	30	30	in	in	ADP
taxlaw-2815	30	31	whole	whole	NOUN
taxlaw-2815	30	32	or	or	CCONJ
taxlaw-2815	30	33	in	in	ADP
taxlaw-2815	30	34	part	part	NOUN
taxlaw-2815	30	35	)	)	PUNCT
taxlaw-2815	30	36	to	to	PART
taxlaw-2815	30	37	satisfy	satisfy	VERB
taxlaw-2815	30	38	an	an	DET
taxlaw-2815	30	39	outstanding	outstanding	ADJ
taxlaw-2815	30	40	tax	tax	NOUN
taxlaw-2815	30	41	liability	liability	NOUN
taxlaw-2815	30	42	from	from	ADP
taxlaw-2815	30	43	a	a	DET
taxlaw-2815	30	44	different	different	ADJ
taxlaw-2815	30	45	year.5	year.5	NOUN
taxlaw-2815	30	46	thus	thus	ADV
taxlaw-2815	30	47	,	,	PUNCT
taxlaw-2815	30	48	in	in	ADP
taxlaw-2815	30	49	many	many	ADJ
taxlaw-2815	30	50	cases	case	NOUN
taxlaw-2815	30	51	involving	involve	VERB
taxlaw-2815	30	52	divorced	divorce	VERB
taxlaw-2815	30	53	couples	couple	NOUN
taxlaw-2815	30	54	with	with	ADP
taxlaw-2815	30	55	minor	minor	ADJ
taxlaw-2815	30	56	children	child	NOUN
taxlaw-2815	30	57	,	,	PUNCT
taxlaw-2815	30	58	the	the	DET
taxlaw-2815	30	59	service	service	NOUN
taxlaw-2815	30	60	will	will	AUX
taxlaw-2815	30	61	seize	seize	VERB
taxlaw-2815	30	62	the	the	DET
taxlaw-2815	30	63	sizable	sizable	ADJ
taxlaw-2815	30	64	refundable	refundable	ADJ
taxlaw-2815	30	65	tax	tax	NOUN
taxlaw-2815	30	66	credits	credit	NOUN
taxlaw-2815	30	67	due	due	ADP
taxlaw-2815	30	68	to	to	ADP
taxlaw-2815	30	69	the	the	DET
taxlaw-2815	30	70	low	low	ADJ
taxlaw-2815	30	71	-	-	PUNCT
taxlaw-2815	30	72	to	to	ADP
taxlaw-2815	30	73	-	-	PUNCT
taxlaw-2815	30	74	middle	middle	ADJ
taxlaw-2815	30	75	-	-	PUNCT
taxlaw-2815	30	76	income	income	NOUN
taxlaw-2815	30	77	custodial	custodial	ADJ
taxlaw-2815	30	78	parent	parent	NOUN
taxlaw-2815	30	79	in	in	ADP
taxlaw-2815	30	80	satisfaction	satisfaction	NOUN
taxlaw-2815	30	81	of	of	ADP
taxlaw-2815	30	82	a	a	DET
taxlaw-2815	30	83	past	past	ADJ
taxlaw-2815	30	84	debt	debt	NOUN
taxlaw-2815	30	85	that	that	PRON
taxlaw-2815	30	86	,	,	PUNCT
taxlaw-2815	30	87	while	while	SCONJ
taxlaw-2815	30	88	joint	joint	ADJ
taxlaw-2815	30	89	,	,	PUNCT
taxlaw-2815	30	90	is	be	AUX
taxlaw-2815	30	91	wholly	wholly	ADV
taxlaw-2815	30	92	attributable	attributable	ADJ
taxlaw-2815	30	93	to	to	ADP
taxlaw-2815	30	94	the	the	DET
taxlaw-2815	30	95	income	income	NOUN
taxlaw-2815	30	96	of	of	ADP
taxlaw-2815	30	97	the	the	DET
taxlaw-2815	30	98	noncustodial	noncustodial	ADJ
taxlaw-2815	30	99	parent.6	parent.6	NOUN
taxlaw-2815	30	100	even	even	ADV
taxlaw-2815	30	101	if	if	SCONJ
taxlaw-2815	30	102	the	the	DET
taxlaw-2815	30	103	noncustodial	noncustodial	ADJ
taxlaw-2815	30	104	parent	parent	NOUN
taxlaw-2815	30	105	is	be	AUX
taxlaw-2815	30	106	making	make	VERB
taxlaw-2815	30	107	periodic	periodic	ADJ
taxlaw-2815	30	108	payments	payment	NOUN
taxlaw-2815	30	109	towards	towards	ADP
taxlaw-2815	30	110	the	the	DET
taxlaw-2815	30	111	liability	liability	NOUN
taxlaw-2815	30	112	,	,	PUNCT
taxlaw-2815	30	113	whether	whether	SCONJ
taxlaw-2815	30	114	voluntarily	voluntarily	ADV
taxlaw-2815	30	115	(	(	PUNCT
taxlaw-2815	30	116	under	under	ADP
taxlaw-2815	30	117	an	an	DET
taxlaw-2815	30	118	installment	installment	NOUN
taxlaw-2815	30	119	agreement	agreement	NOUN
taxlaw-2815	30	120	)	)	PUNCT
taxlaw-2815	30	121	or	or	CCONJ
taxlaw-2815	30	122	involuntarily	involuntarily	ADV
taxlaw-2815	30	123	(	(	PUNCT
taxlaw-2815	30	124	through	through	ADP
taxlaw-2815	30	125	wage	wage	NOUN
taxlaw-2815	30	126	garnishment	garnishment	NOUN
taxlaw-2815	30	127	)	)	PUNCT
taxlaw-2815	30	128	,	,	PUNCT
taxlaw-2815	30	129	the	the	DET
taxlaw-2815	30	130	refund	refund	NOUN
taxlaw-2815	30	131	due	due	ADP
taxlaw-2815	30	132	to	to	ADP
taxlaw-2815	30	133	the	the	DET
taxlaw-2815	30	134	custodial	custodial	ADJ
taxlaw-2815	30	135	parent	parent	NOUN
taxlaw-2815	30	136	will	will	AUX
taxlaw-2815	30	137	be	be	AUX
taxlaw-2815	30	138	automatically	automatically	ADV
taxlaw-2815	30	139	seized	seize	VERB
taxlaw-2815	30	140	to	to	PART
taxlaw-2815	30	141	further	far	ADV
taxlaw-2815	30	142	reduce	reduce	VERB
taxlaw-2815	30	143	the	the	DET
taxlaw-2815	30	144	debt	debt	NOUN
taxlaw-2815	30	145	.	.	PUNCT
taxlaw-2815	31	1	thus	thus	ADV
taxlaw-2815	31	2	,	,	PUNCT
taxlaw-2815	31	3	the	the	DET
taxlaw-2815	31	4	custodial	custodial	ADJ
taxlaw-2815	31	5	parent	parent	NOUN
taxlaw-2815	31	6	may	may	AUX
taxlaw-2815	31	7	end	end	VERB
taxlaw-2815	31	8	up	up	ADP
taxlaw-2815	31	9	paying	pay	VERB
taxlaw-2815	31	10	a	a	DET
taxlaw-2815	31	11	significant	significant	ADJ
taxlaw-2815	31	12	1	1	NUM
taxlaw-2815	31	13	i.r.c	i.r.c	NOUN
taxlaw-2815	31	14	.	.	PUNCT
taxlaw-2815	32	1	§	§	PROPN
taxlaw-2815	32	2	6013(d)(3	6013(d)(3	NUM
taxlaw-2815	32	3	)	)	PUNCT
taxlaw-2815	32	4	(	(	PUNCT
taxlaw-2815	32	5	2012	2012	NUM
taxlaw-2815	32	6	)	)	PUNCT
taxlaw-2815	32	7	.	.	PUNCT
taxlaw-2815	33	1	2robert	2robert	NUM
taxlaw-2815	33	2	w.	w.	PROPN
taxlaw-2815	33	3	wood	wood	PROPN
taxlaw-2815	33	4	,	,	PUNCT
taxlaw-2815	33	5	the	the	DET
taxlaw-2815	33	6	marriage	marriage	NOUN
taxlaw-2815	33	7	trap	trap	NOUN
taxlaw-2815	33	8	,	,	PUNCT
taxlaw-2815	33	9	forbes	forbes	PROPN
taxlaw-2815	33	10	,	,	PUNCT
taxlaw-2815	33	11	june	june	PROPN
taxlaw-2815	33	12	27	27	NUM
taxlaw-2815	33	13	,	,	PUNCT
taxlaw-2815	33	14	2011	2011	NUM
taxlaw-2815	33	15	,	,	PUNCT
taxlaw-2815	33	16	at	at	ADP
taxlaw-2815	33	17	110	110	NUM
taxlaw-2815	33	18	,	,	PUNCT
taxlaw-2815	33	19	available	available	ADJ
taxlaw-2815	33	20	at	at	ADP
taxlaw-2815	33	21	http://www.forbes.com/forbes/2011/0627/money-guide-11-tax-joint-return-irs-wedding-marriage-trap.html	http://www.forbes.com/forbes/2011/0627/money-guide-11-tax-joint-return-irs-wedding-marriage-trap.html	NUM
taxlaw-2815	33	22	.	.	PUNCT
taxlaw-2815	34	1	see	see	VERB
taxlaw-2815	34	2	also	also	ADV
taxlaw-2815	34	3	tax	tax	NOUN
taxlaw-2815	34	4	policy	policy	NOUN
taxlaw-2815	34	5	center	center	NOUN
taxlaw-2815	34	6	,	,	PUNCT
taxlaw-2815	34	7	return	return	VERB
taxlaw-2815	34	8	details	detail	NOUN
taxlaw-2815	34	9	by	by	ADP
taxlaw-2815	34	10	marital	marital	ADJ
taxlaw-2815	34	11	status	status	NOUN
taxlaw-2815	34	12	,	,	PUNCT
taxlaw-2815	34	13	2005–2009	2005–2009	NUM
taxlaw-2815	34	14	,	,	PUNCT
taxlaw-2815	34	15	available	available	ADJ
taxlaw-2815	34	16	at	at	ADP
taxlaw-2815	34	17	http:/www.taxpolicycenter.org	http:/www.taxpolicycenter.org	NOUN
taxlaw-2815	34	18	/	/	SYM
taxlaw-2815	34	19	taxfacts	taxfact	NOUN
taxlaw-2815	34	20	/	/	SYM
taxlaw-2815	34	21	content	content	NOUN
taxlaw-2815	34	22	/	/	SYM
taxlaw-2815	34	23	pdf	pdf	NOUN
taxlaw-2815	34	24	/	/	SYM
taxlaw-2815	34	25	returns_marital.pdf	returns_marital.pdf	NOUN
taxlaw-2815	34	26	.	.	PUNCT
taxlaw-2815	35	1	the	the	DET
taxlaw-2815	35	2	figures	figure	NOUN
taxlaw-2815	35	3	were	be	AUX
taxlaw-2815	35	4	provided	provide	VERB
taxlaw-2815	35	5	in	in	ADP
taxlaw-2815	35	6	july	july	PROPN
taxlaw-2815	35	7	2011	2011	NUM
taxlaw-2815	35	8	by	by	ADP
taxlaw-2815	35	9	the	the	DET
taxlaw-2815	35	10	irs	irs	PROPN
taxlaw-2815	35	11	statistics	statistic	NOUN
taxlaw-2815	35	12	of	of	ADP
taxlaw-2815	35	13	income	income	NOUN
taxlaw-2815	35	14	division	division	NOUN
taxlaw-2815	35	15	,	,	PUNCT
taxlaw-2815	35	16	which	which	PRON
taxlaw-2815	35	17	reported	report	VERB
taxlaw-2815	35	18	that	that	SCONJ
taxlaw-2815	35	19	of	of	ADP
taxlaw-2815	35	20	140,494,127	140,494,127	NUM
taxlaw-2815	35	21	returns	return	NOUN
taxlaw-2815	35	22	filed	file	VERB
taxlaw-2815	35	23	for	for	ADP
taxlaw-2815	35	24	tax	tax	NOUN
taxlaw-2815	35	25	year	year	NOUN
taxlaw-2815	35	26	2009	2009	NUM
taxlaw-2815	35	27	,	,	PUNCT
taxlaw-2815	35	28	53,570,158	53,570,158	NUM
taxlaw-2815	35	29	were	be	AUX
taxlaw-2815	35	30	returns	return	NOUN
taxlaw-2815	35	31	of	of	ADP
taxlaw-2815	35	32	married	married	ADJ
taxlaw-2815	35	33	persons	person	NOUN
taxlaw-2815	35	34	filing	file	VERB
taxlaw-2815	35	35	jointly	jointly	ADV
taxlaw-2815	35	36	,	,	PUNCT
taxlaw-2815	35	37	while	while	SCONJ
taxlaw-2815	35	38	2,539,588	2,539,588	NUM
taxlaw-2815	35	39	were	be	AUX
taxlaw-2815	35	40	returns	return	NOUN
taxlaw-2815	35	41	of	of	ADP
taxlaw-2815	35	42	married	married	ADJ
taxlaw-2815	35	43	persons	person	NOUN
taxlaw-2815	35	44	filing	file	VERB
taxlaw-2815	35	45	separately	separately	ADV
taxlaw-2815	35	46	.	.	PUNCT
taxlaw-2815	36	1	3	3	NUM
taxlaw-2815	36	2	it	it	PRON
taxlaw-2815	36	3	is	be	AUX
taxlaw-2815	36	4	theoretically	theoretically	ADV
taxlaw-2815	36	5	possible	possible	ADJ
taxlaw-2815	36	6	for	for	SCONJ
taxlaw-2815	36	7	a	a	DET
taxlaw-2815	36	8	married	married	ADJ
taxlaw-2815	36	9	taxpayer	taxpayer	NOUN
taxlaw-2815	36	10	to	to	PART
taxlaw-2815	36	11	face	face	VERB
taxlaw-2815	36	12	a	a	DET
taxlaw-2815	36	13	lower	low	ADJ
taxlaw-2815	36	14	tax	tax	NOUN
taxlaw-2815	36	15	liability	liability	NOUN
taxlaw-2815	36	16	by	by	ADP
taxlaw-2815	36	17	filing	file	VERB
taxlaw-2815	36	18	separately	separately	ADV
taxlaw-2815	36	19	,	,	PUNCT
taxlaw-2815	36	20	but	but	CCONJ
taxlaw-2815	36	21	i	i	PRON
taxlaw-2815	36	22	have	have	VERB
taxlaw-2815	36	23	yet	yet	ADV
taxlaw-2815	36	24	to	to	PART
taxlaw-2815	36	25	encounter	encounter	VERB
taxlaw-2815	36	26	this	this	PRON
taxlaw-2815	36	27	in	in	ADP
taxlaw-2815	36	28	practice	practice	NOUN
taxlaw-2815	36	29	.	.	PUNCT
taxlaw-2815	37	1	for	for	ADP
taxlaw-2815	37	2	example	example	NOUN
taxlaw-2815	37	3	,	,	PUNCT
taxlaw-2815	37	4	if	if	SCONJ
taxlaw-2815	37	5	one	one	NUM
taxlaw-2815	37	6	spouse	spouse	NOUN
taxlaw-2815	37	7	has	have	VERB
taxlaw-2815	37	8	significant	significant	ADJ
taxlaw-2815	37	9	medical	medical	ADJ
taxlaw-2815	37	10	expenses	expense	NOUN
taxlaw-2815	37	11	that	that	PRON
taxlaw-2815	37	12	exceed	exceed	VERB
taxlaw-2815	37	13	7.5	7.5	NUM
taxlaw-2815	37	14	%	%	NOUN
taxlaw-2815	37	15	of	of	ADP
taxlaw-2815	37	16	his	his	PRON
taxlaw-2815	37	17	or	or	CCONJ
taxlaw-2815	37	18	her	her	PRON
taxlaw-2815	37	19	own	own	ADJ
taxlaw-2815	37	20	adjusted	adjust	VERB
taxlaw-2815	37	21	gross	gross	ADJ
taxlaw-2815	37	22	income	income	NOUN
taxlaw-2815	37	23	(	(	PUNCT
taxlaw-2815	37	24	agi	agi	NOUN
taxlaw-2815	37	25	)	)	PUNCT
taxlaw-2815	37	26	but	but	CCONJ
taxlaw-2815	37	27	not	not	PART
taxlaw-2815	37	28	the	the	DET
taxlaw-2815	37	29	couple	couple	NOUN
taxlaw-2815	37	30	’s	’s	PART
taxlaw-2815	37	31	total	total	ADJ
taxlaw-2815	37	32	agi	agi	NOUN
taxlaw-2815	37	33	,	,	PUNCT
taxlaw-2815	37	34	it	it	PRON
taxlaw-2815	37	35	could	could	AUX
taxlaw-2815	37	36	benefit	benefit	VERB
taxlaw-2815	37	37	the	the	DET
taxlaw-2815	37	38	taxpayer	taxpayer	NOUN
taxlaw-2815	37	39	to	to	PART
taxlaw-2815	37	40	file	file	VERB
taxlaw-2815	37	41	separately	separately	ADV
taxlaw-2815	37	42	.	.	PUNCT
taxlaw-2815	38	1	however	however	ADV
taxlaw-2815	38	2	,	,	PUNCT
taxlaw-2815	38	3	it	it	PRON
taxlaw-2815	38	4	is	be	AUX
taxlaw-2815	38	5	possible	possible	ADJ
taxlaw-2815	38	6	that	that	SCONJ
taxlaw-2815	38	7	the	the	DET
taxlaw-2815	38	8	taxpayer	taxpayer	NOUN
taxlaw-2815	38	9	will	will	AUX
taxlaw-2815	38	10	find	find	VERB
taxlaw-2815	38	11	himor	himor	PRON
taxlaw-2815	38	12	herself	herself	PRON
taxlaw-2815	38	13	subject	subject	ADJ
taxlaw-2815	38	14	to	to	ADP
taxlaw-2815	38	15	the	the	DET
taxlaw-2815	38	16	alternative	alternative	ADJ
taxlaw-2815	38	17	minimum	minimum	ADJ
taxlaw-2815	38	18	tax	tax	NOUN
taxlaw-2815	38	19	,	,	PUNCT
taxlaw-2815	38	20	negating	negate	VERB
taxlaw-2815	38	21	the	the	DET
taxlaw-2815	38	22	possible	possible	ADJ
taxlaw-2815	38	23	tax	tax	NOUN
taxlaw-2815	38	24	advantage	advantage	NOUN
taxlaw-2815	38	25	.	.	PUNCT
taxlaw-2815	39	1	4	4	NUM
taxlaw-2815	39	2	this	this	PRON
taxlaw-2815	39	3	is	be	AUX
taxlaw-2815	39	4	true	true	ADJ
taxlaw-2815	39	5	for	for	ADP
taxlaw-2815	39	6	taxpayers	taxpayer	NOUN
taxlaw-2815	39	7	at	at	ADP
taxlaw-2815	39	8	both	both	CCONJ
taxlaw-2815	39	9	low	low	ADJ
taxlaw-2815	39	10	and	and	CCONJ
taxlaw-2815	39	11	high	high	ADJ
taxlaw-2815	39	12	income	income	NOUN
taxlaw-2815	39	13	levels	level	NOUN
taxlaw-2815	39	14	,	,	PUNCT
taxlaw-2815	39	15	though	though	SCONJ
taxlaw-2815	39	16	for	for	ADP
taxlaw-2815	39	17	different	different	ADJ
taxlaw-2815	39	18	reasons	reason	NOUN
taxlaw-2815	39	19	.	.	PUNCT
taxlaw-2815	40	1	lowincome	lowincome	NOUN
taxlaw-2815	40	2	taxpayers	taxpayer	NOUN
taxlaw-2815	40	3	can	can	AUX
taxlaw-2815	40	4	not	not	PART
taxlaw-2815	40	5	receive	receive	VERB
taxlaw-2815	40	6	the	the	DET
taxlaw-2815	40	7	valuable	valuable	ADJ
taxlaw-2815	40	8	earned	earn	VERB
taxlaw-2815	40	9	income	income	NOUN
taxlaw-2815	40	10	credit	credit	NOUN
taxlaw-2815	40	11	if	if	SCONJ
taxlaw-2815	40	12	they	they	PRON
taxlaw-2815	40	13	choose	choose	VERB
taxlaw-2815	40	14	to	to	PART
taxlaw-2815	40	15	file	file	VERB
taxlaw-2815	40	16	separately	separately	ADV
taxlaw-2815	40	17	,	,	PUNCT
taxlaw-2815	40	18	even	even	ADV
taxlaw-2815	40	19	if	if	SCONJ
taxlaw-2815	40	20	they	they	PRON
taxlaw-2815	40	21	would	would	AUX
taxlaw-2815	40	22	be	be	AUX
taxlaw-2815	40	23	eligible	eligible	ADJ
taxlaw-2815	40	24	for	for	ADP
taxlaw-2815	40	25	the	the	DET
taxlaw-2815	40	26	credit	credit	NOUN
taxlaw-2815	40	27	if	if	SCONJ
taxlaw-2815	40	28	they	they	PRON
taxlaw-2815	40	29	filed	file	VERB
taxlaw-2815	40	30	jointly	jointly	ADV
taxlaw-2815	40	31	.	.	PUNCT
taxlaw-2815	41	1	married	marry	VERB
taxlaw-2815	41	2	middleand	middleand	PROPN
taxlaw-2815	41	3	high	high	ADJ
taxlaw-2815	41	4	-	-	PUNCT
taxlaw-2815	41	5	income	income	NOUN
taxlaw-2815	41	6	taxpayers	taxpayer	NOUN
taxlaw-2815	41	7	(	(	PUNCT
taxlaw-2815	41	8	those	those	DET
taxlaw-2815	41	9	individuals	individual	NOUN
taxlaw-2815	41	10	with	with	ADP
taxlaw-2815	41	11	a	a	DET
taxlaw-2815	41	12	taxable	taxable	ADJ
taxlaw-2815	41	13	income	income	NOUN
taxlaw-2815	41	14	of	of	ADP
taxlaw-2815	41	15	at	at	ADV
taxlaw-2815	41	16	least	least	ADV
taxlaw-2815	41	17	$	$	SYM
taxlaw-2815	41	18	68,650	68,650	NUM
taxlaw-2815	41	19	in	in	ADP
taxlaw-2815	41	20	2010	2010	NUM
taxlaw-2815	41	21	)	)	PUNCT
taxlaw-2815	41	22	who	who	PRON
taxlaw-2815	41	23	file	file	VERB
taxlaw-2815	41	24	separately	separately	ADV
taxlaw-2815	41	25	are	be	AUX
taxlaw-2815	41	26	subject	subject	ADJ
taxlaw-2815	41	27	to	to	ADP
taxlaw-2815	41	28	a	a	DET
taxlaw-2815	41	29	more	more	ADV
taxlaw-2815	41	30	progressive	progressive	ADJ
taxlaw-2815	41	31	income	income	NOUN
taxlaw-2815	41	32	scale	scale	NOUN
taxlaw-2815	41	33	than	than	ADP
taxlaw-2815	41	34	unmarried	unmarried	ADJ
taxlaw-2815	41	35	taxpayers	taxpayer	NOUN
taxlaw-2815	41	36	,	,	PUNCT
taxlaw-2815	41	37	in	in	SCONJ
taxlaw-2815	41	38	that	that	SCONJ
taxlaw-2815	41	39	their	their	PRON
taxlaw-2815	41	40	tax	tax	NOUN
taxlaw-2815	41	41	brackets	bracket	NOUN
taxlaw-2815	41	42	are	be	AUX
taxlaw-2815	41	43	narrower	narrow	ADJ
taxlaw-2815	41	44	between	between	ADP
taxlaw-2815	41	45	rate	rate	NOUN
taxlaw-2815	41	46	increases	increase	NOUN
taxlaw-2815	41	47	.	.	PUNCT
taxlaw-2815	42	1	for	for	ADP
taxlaw-2815	42	2	example	example	NOUN
taxlaw-2815	42	3	,	,	PUNCT
taxlaw-2815	42	4	a	a	DET
taxlaw-2815	42	5	married	married	ADJ
taxlaw-2815	42	6	individual	individual	ADJ
taxlaw-2815	42	7	filing	filing	NOUN
taxlaw-2815	42	8	separately	separately	ADV
taxlaw-2815	42	9	is	be	AUX
taxlaw-2815	42	10	subject	subject	ADJ
taxlaw-2815	42	11	to	to	ADP
taxlaw-2815	42	12	income	income	NOUN
taxlaw-2815	42	13	tax	tax	NOUN
taxlaw-2815	42	14	at	at	ADP
taxlaw-2815	42	15	the	the	DET
taxlaw-2815	42	16	33	33	NUM
taxlaw-2815	42	17	%	%	NOUN
taxlaw-2815	42	18	rate	rate	NOUN
taxlaw-2815	42	19	starting	start	VERB
taxlaw-2815	42	20	at	at	ADP
taxlaw-2815	42	21	$	$	SYM
taxlaw-2815	42	22	104,625	104,625	NUM
taxlaw-2815	42	23	.	.	PUNCT
taxlaw-2815	43	1	contrast	contrast	VERB
taxlaw-2815	43	2	this	this	PRON
taxlaw-2815	43	3	to	to	ADP
taxlaw-2815	43	4	an	an	DET
taxlaw-2815	43	5	unmarried	unmarried	ADJ
taxlaw-2815	43	6	individual	individual	NOUN
taxlaw-2815	43	7	,	,	PUNCT
taxlaw-2815	43	8	who	who	PRON
taxlaw-2815	43	9	is	be	AUX
taxlaw-2815	43	10	not	not	PART
taxlaw-2815	43	11	subject	subject	ADJ
taxlaw-2815	43	12	to	to	ADP
taxlaw-2815	43	13	the	the	DET
taxlaw-2815	43	14	33	33	NUM
taxlaw-2815	43	15	%	%	NOUN
taxlaw-2815	43	16	rate	rate	NOUN
taxlaw-2815	43	17	until	until	SCONJ
taxlaw-2815	43	18	he	he	PRON
taxlaw-2815	43	19	or	or	CCONJ
taxlaw-2815	43	20	she	she	PRON
taxlaw-2815	43	21	has	have	VERB
taxlaw-2815	43	22	taxable	taxable	ADJ
taxlaw-2815	43	23	income	income	NOUN
taxlaw-2815	43	24	of	of	ADP
taxlaw-2815	43	25	$	$	SYM
taxlaw-2815	43	26	171,850	171,850	NUM
taxlaw-2815	43	27	.	.	PUNCT
taxlaw-2815	44	1	at	at	ADP
taxlaw-2815	44	2	all	all	DET
taxlaw-2815	44	3	income	income	NOUN
taxlaw-2815	44	4	levels	level	NOUN
taxlaw-2815	44	5	,	,	PUNCT
taxlaw-2815	44	6	married	married	ADJ
taxlaw-2815	44	7	taxpayers	taxpayer	NOUN
taxlaw-2815	44	8	lose	lose	VERB
taxlaw-2815	44	9	the	the	DET
taxlaw-2815	44	10	benefit	benefit	NOUN
taxlaw-2815	44	11	of	of	ADP
taxlaw-2815	44	12	income	income	NOUN
taxlaw-2815	44	13	splitting	splitting	NOUN
taxlaw-2815	44	14	if	if	SCONJ
taxlaw-2815	44	15	they	they	PRON
taxlaw-2815	44	16	choose	choose	VERB
taxlaw-2815	44	17	to	to	PART
taxlaw-2815	44	18	file	file	VERB
taxlaw-2815	44	19	separately	separately	ADV
taxlaw-2815	44	20	.	.	PUNCT
taxlaw-2815	45	1	part	part	NOUN
taxlaw-2815	45	2	iv	iv	PRON
taxlaw-2815	45	3	will	will	AUX
taxlaw-2815	45	4	examine	examine	VERB
taxlaw-2815	45	5	the	the	DET
taxlaw-2815	45	6	disparate	disparate	ADJ
taxlaw-2815	45	7	treatment	treatment	NOUN
taxlaw-2815	45	8	of	of	ADP
taxlaw-2815	45	9	similarly	similarly	ADV
taxlaw-2815	45	10	situated	situate	VERB
taxlaw-2815	45	11	individuals	individual	NOUN
taxlaw-2815	45	12	in	in	ADP
taxlaw-2815	45	13	greater	great	ADJ
taxlaw-2815	45	14	detail	detail	NOUN
taxlaw-2815	45	15	with	with	ADP
taxlaw-2815	45	16	a	a	DET
taxlaw-2815	45	17	particular	particular	ADJ
taxlaw-2815	45	18	focus	focus	NOUN
taxlaw-2815	45	19	on	on	ADP
taxlaw-2815	45	20	those	those	DET
taxlaw-2815	45	21	individuals	individual	NOUN
taxlaw-2815	45	22	who	who	PRON
taxlaw-2815	45	23	are	be	AUX
taxlaw-2815	45	24	eligible	eligible	ADJ
taxlaw-2815	45	25	to	to	PART
taxlaw-2815	45	26	receive	receive	VERB
taxlaw-2815	45	27	the	the	DET
taxlaw-2815	45	28	earned	earn	VERB
taxlaw-2815	45	29	income	income	NOUN
taxlaw-2815	45	30	credit	credit	NOUN
taxlaw-2815	45	31	.	.	PUNCT
taxlaw-2815	46	1	5	5	NUM
taxlaw-2815	46	2	i.r.c	i.r.c	NOUN
taxlaw-2815	46	3	.	.	PUNCT
taxlaw-2815	47	1	§	§	PROPN
taxlaw-2815	47	2	6402	6402	NUM
taxlaw-2815	47	3	(	(	PUNCT
taxlaw-2815	47	4	2012	2012	NUM
taxlaw-2815	47	5	)	)	PUNCT
taxlaw-2815	47	6	.	.	PUNCT
taxlaw-2815	48	1	6	6	NUM
taxlaw-2815	48	2	to	to	PART
taxlaw-2815	48	3	illustrate	illustrate	VERB
taxlaw-2815	48	4	how	how	SCONJ
taxlaw-2815	48	5	sizable	sizable	ADJ
taxlaw-2815	48	6	a	a	DET
taxlaw-2815	48	7	single	single	ADJ
taxlaw-2815	48	8	parent	parent	NOUN
taxlaw-2815	48	9	’s	’s	PART
taxlaw-2815	48	10	refund	refund	NOUN
taxlaw-2815	48	11	can	can	AUX
taxlaw-2815	48	12	be	be	AUX
taxlaw-2815	48	13	,	,	PUNCT
taxlaw-2815	48	14	imagine	imagine	VERB
taxlaw-2815	48	15	a	a	DET
taxlaw-2815	48	16	divorced	divorced	ADJ
taxlaw-2815	48	17	mother	mother	NOUN
taxlaw-2815	48	18	of	of	ADP
taxlaw-2815	48	19	three	three	NUM
taxlaw-2815	48	20	young	young	ADJ
taxlaw-2815	48	21	children	child	NOUN
taxlaw-2815	48	22	who	who	PRON
taxlaw-2815	48	23	earns	earn	VERB
taxlaw-2815	48	24	$	$	SYM
taxlaw-2815	48	25	25,000	25,000	NUM
taxlaw-2815	48	26	as	as	ADP
taxlaw-2815	48	27	a	a	DET
taxlaw-2815	48	28	wage	wage	NOUN
taxlaw-2815	48	29	earner	earner	NOUN
taxlaw-2815	48	30	.	.	PUNCT
taxlaw-2815	49	1	in	in	ADP
taxlaw-2815	49	2	tax	tax	NOUN
taxlaw-2815	49	3	year	year	NOUN
taxlaw-2815	49	4	2010	2010	NUM
taxlaw-2815	49	5	,	,	PUNCT
taxlaw-2815	49	6	assume	assume	VERB
taxlaw-2815	49	7	that	that	SCONJ
taxlaw-2815	49	8	the	the	DET
taxlaw-2815	49	9	mother	mother	NOUN
taxlaw-2815	49	10	files	file	VERB
taxlaw-2815	49	11	as	as	ADP
taxlaw-2815	49	12	head	head	NOUN
taxlaw-2815	49	13	of	of	ADP
taxlaw-2815	49	14	household	household	NOUN
taxlaw-2815	49	15	,	,	PUNCT
taxlaw-2815	49	16	claims	claim	VERB
taxlaw-2815	49	17	the	the	DET
taxlaw-2815	49	18	children	child	NOUN
taxlaw-2815	49	19	as	as	ADP
taxlaw-2815	49	20	dependents	dependent	NOUN
taxlaw-2815	49	21	,	,	PUNCT
taxlaw-2815	49	22	and	and	CCONJ
taxlaw-2815	49	23	is	be	AUX
taxlaw-2815	49	24	eligible	eligible	ADJ
taxlaw-2815	49	25	for	for	ADP
taxlaw-2815	49	26	both	both	PRON
taxlaw-2815	49	27	the	the	DET
taxlaw-2815	49	28	earned	earn	VERB
taxlaw-2815	49	29	income	income	NOUN
taxlaw-2815	49	30	credit	credit	NOUN
taxlaw-2815	49	31	and	and	CCONJ
taxlaw-2815	49	32	the	the	DET
taxlaw-2815	49	33	child	child	NOUN
taxlaw-2815	49	34	tax	tax	NOUN
taxlaw-2815	49	35	credit	credit	NOUN
taxlaw-2815	49	36	.	.	PUNCT
taxlaw-2815	50	1	(	(	PUNCT
taxlaw-2815	50	2	these	these	DET
taxlaw-2815	50	3	figures	figure	NOUN
taxlaw-2815	50	4	disregard	disregard	VERB
taxlaw-2815	50	5	the	the	DET
taxlaw-2815	50	6	making	make	VERB
taxlaw-2815	50	7	work	work	NOUN
taxlaw-2815	50	8	pay	pay	NOUN
taxlaw-2815	50	9	credit	credit	NOUN
taxlaw-2815	50	10	,	,	PUNCT
taxlaw-2815	50	11	which	which	PRON
taxlaw-2815	50	12	would	would	AUX
taxlaw-2815	50	13	have	have	AUX
taxlaw-2815	50	14	been	be	AUX
taxlaw-2815	50	15	available	available	ADJ
taxlaw-2815	50	16	to	to	ADP
taxlaw-2815	50	17	her	she	PRON
taxlaw-2815	50	18	in	in	ADP
taxlaw-2815	50	19	2010	2010	NUM
taxlaw-2815	50	20	)	)	PUNCT
taxlaw-2815	50	21	.	.	PUNCT
taxlaw-2815	51	1	she	she	PRON
taxlaw-2815	51	2	would	would	AUX
taxlaw-2815	51	3	be	be	AUX
taxlaw-2815	51	4	due	due	ADJ
taxlaw-2815	51	5	a	a	DET
taxlaw-2815	51	6	$	$	SYM
taxlaw-2815	51	7	6,659	6,659	NUM
taxlaw-2815	51	8	refund	refund	NOUN
taxlaw-2815	51	9	even	even	ADV
taxlaw-2815	51	10	if	if	SCONJ
taxlaw-2815	51	11	she	she	PRON
taxlaw-2815	51	12	had	have	VERB
taxlaw-2815	51	13	no	no	DET
taxlaw-2815	51	14	income	income	NOUN
taxlaw-2815	51	15	tax	tax	NOUN
taxlaw-2815	51	16	withheld	withhold	VERB
taxlaw-2815	51	17	from	from	ADP
taxlaw-2815	51	18	her	her	PRON
taxlaw-2815	51	19	pay	pay	NOUN
taxlaw-2815	51	20	in	in	ADP
taxlaw-2815	51	21	2010	2010	NUM
taxlaw-2815	51	22	.	.	PUNCT
taxlaw-2815	52	1	if	if	SCONJ
taxlaw-2815	52	2	the	the	DET
taxlaw-2815	52	3	same	same	ADJ
taxlaw-2815	52	4	taxpayer	taxpayer	NOUN
taxlaw-2815	52	5	earned	earn	VERB
taxlaw-2815	52	6	only	only	ADV
taxlaw-2815	52	7	$	$	SYM
taxlaw-2815	52	8	20,000	20,000	NUM
taxlaw-2815	52	9	,	,	PUNCT
taxlaw-2815	52	10	she	she	PRON
taxlaw-2815	52	11	would	would	AUX
taxlaw-2815	52	12	be	be	AUX
taxlaw-2815	52	13	due	due	ADJ
taxlaw-2815	52	14	a	a	DET
taxlaw-2815	52	15	$	$	SYM
taxlaw-2815	52	16	7,463	7,463	NUM
taxlaw-2815	52	17	refund	refund	NOUN
taxlaw-2815	52	18	.	.	PUNCT
taxlaw-2815	53	1	98	98	NUM
taxlaw-2815	53	2	columbia	columbia	PROPN
taxlaw-2815	53	3	journal	journal	PROPN
taxlaw-2815	53	4	of	of	ADP
taxlaw-2815	53	5	tax	tax	NOUN
taxlaw-2815	53	6	law	law	NOUN
taxlaw-2815	53	7	[	[	X
taxlaw-2815	53	8	vol.4:94	vol.4:94	DET
taxlaw-2815	53	9	portion	portion	NOUN
taxlaw-2815	53	10	(	(	PUNCT
taxlaw-2815	53	11	and	and	CCONJ
taxlaw-2815	53	12	in	in	ADP
taxlaw-2815	53	13	some	some	DET
taxlaw-2815	53	14	cases	case	NOUN
taxlaw-2815	53	15	,	,	PUNCT
taxlaw-2815	53	16	all	all	PRON
taxlaw-2815	53	17	)	)	PUNCT
taxlaw-2815	53	18	of	of	ADP
taxlaw-2815	53	19	the	the	DET
taxlaw-2815	53	20	joint	joint	ADJ
taxlaw-2815	53	21	tax	tax	NOUN
taxlaw-2815	53	22	debt	debt	NOUN
taxlaw-2815	53	23	,	,	PUNCT
taxlaw-2815	53	24	even	even	ADV
taxlaw-2815	53	25	if	if	SCONJ
taxlaw-2815	53	26	the	the	DET
taxlaw-2815	53	27	parties	party	NOUN
taxlaw-2815	53	28	had	have	AUX
taxlaw-2815	53	29	agreed	agree	VERB
taxlaw-2815	53	30	otherwise	otherwise	ADV
taxlaw-2815	53	31	under	under	ADP
taxlaw-2815	53	32	the	the	DET
taxlaw-2815	53	33	terms	term	NOUN
taxlaw-2815	53	34	of	of	ADP
taxlaw-2815	53	35	the	the	DET
taxlaw-2815	53	36	divorce.7	divorce.7	NOUN
taxlaw-2815	53	37	this	this	PRON
taxlaw-2815	53	38	occurs	occur	VERB
taxlaw-2815	53	39	without	without	ADP
taxlaw-2815	53	40	regard	regard	NOUN
taxlaw-2815	53	41	to	to	ADP
taxlaw-2815	53	42	the	the	DET
taxlaw-2815	53	43	parties	party	NOUN
taxlaw-2815	53	44	’	’	PART
taxlaw-2815	53	45	respective	respective	ADJ
taxlaw-2815	53	46	income	income	NOUN
taxlaw-2815	53	47	level	level	NOUN
taxlaw-2815	53	48	and	and	CCONJ
taxlaw-2815	53	49	ability	ability	NOUN
taxlaw-2815	53	50	to	to	PART
taxlaw-2815	53	51	pay.8	pay.8	PRON
taxlaw-2815	53	52	consider	consider	VERB
taxlaw-2815	53	53	the	the	DET
taxlaw-2815	53	54	story	story	NOUN
taxlaw-2815	53	55	of	of	ADP
taxlaw-2815	53	56	wendy	wendy	PROPN
taxlaw-2815	53	57	bozick	bozick	PROPN
taxlaw-2815	53	58	,	,	PUNCT
taxlaw-2815	53	59	whose	whose	DET
taxlaw-2815	53	60	joint	joint	ADJ
taxlaw-2815	53	61	liability	liability	NOUN
taxlaw-2815	53	62	arose	arise	VERB
taxlaw-2815	53	63	from	from	ADP
taxlaw-2815	53	64	the	the	DET
taxlaw-2815	53	65	“	"	PUNCT
taxlaw-2815	53	66	traditional	traditional	ADJ
taxlaw-2815	53	67	”	"	PUNCT
taxlaw-2815	53	68	model	model	NOUN
taxlaw-2815	53	69	of	of	ADP
taxlaw-2815	53	70	the	the	DET
taxlaw-2815	53	71	one	one	NUM
taxlaw-2815	53	72	-	-	PUNCT
taxlaw-2815	53	73	earner	earner	NOUN
taxlaw-2815	53	74	household:9	household:9	NOUN
taxlaw-2815	53	75	in	in	ADP
taxlaw-2815	53	76	2003	2003	NUM
taxlaw-2815	53	77	,	,	PUNCT
taxlaw-2815	53	78	her	her	PRON
taxlaw-2815	53	79	husband	husband	NOUN
taxlaw-2815	53	80	gary	gary	PROPN
taxlaw-2815	53	81	earned	earn	VERB
taxlaw-2815	53	82	$	$	SYM
taxlaw-2815	53	83	460,000	460,000	NUM
taxlaw-2815	53	84	from	from	ADP
taxlaw-2815	53	85	his	his	PRON
taxlaw-2815	53	86	law	law	NOUN
taxlaw-2815	53	87	practice	practice	NOUN
taxlaw-2815	53	88	.	.	PUNCT
taxlaw-2815	54	1	ms	ms	PROPN
taxlaw-2815	54	2	.	.	PROPN
taxlaw-2815	54	3	bozick	bozick	PROPN
taxlaw-2815	54	4	,	,	PUNCT
taxlaw-2815	54	5	who	who	PRON
taxlaw-2815	54	6	did	do	AUX
taxlaw-2815	54	7	not	not	PART
taxlaw-2815	54	8	perform	perform	VERB
taxlaw-2815	54	9	significant	significant	ADJ
taxlaw-2815	54	10	work	work	NOUN
taxlaw-2815	54	11	outside	outside	ADP
taxlaw-2815	54	12	of	of	ADP
taxlaw-2815	54	13	the	the	DET
taxlaw-2815	54	14	home	home	NOUN
taxlaw-2815	54	15	that	that	DET
taxlaw-2815	54	16	year	year	NOUN
taxlaw-2815	54	17	,	,	PUNCT
taxlaw-2815	54	18	earned	earn	VERB
taxlaw-2815	54	19	just	just	ADV
taxlaw-2815	54	20	over	over	ADP
taxlaw-2815	54	21	$	$	SYM
taxlaw-2815	54	22	1,000	1,000	NUM
taxlaw-2815	54	23	in	in	ADP
taxlaw-2815	54	24	2003	2003	NUM
taxlaw-2815	54	25	.	.	PUNCT
taxlaw-2815	55	1	her	her	PRON
taxlaw-2815	55	2	husband	husband	NOUN
taxlaw-2815	55	3	handled	handle	VERB
taxlaw-2815	55	4	all	all	DET
taxlaw-2815	55	5	finances	finance	NOUN
taxlaw-2815	55	6	;	;	PUNCT
taxlaw-2815	55	7	ms	ms	PROPN
taxlaw-2815	55	8	.	.	PROPN
taxlaw-2815	55	9	bozick	bozick	PROPN
taxlaw-2815	55	10	did	do	AUX
taxlaw-2815	55	11	not	not	PART
taxlaw-2815	55	12	have	have	VERB
taxlaw-2815	55	13	a	a	DET
taxlaw-2815	55	14	bank	bank	NOUN
taxlaw-2815	55	15	account	account	NOUN
taxlaw-2815	55	16	and	and	CCONJ
taxlaw-2815	55	17	her	her	PRON
taxlaw-2815	55	18	husband	husband	NOUN
taxlaw-2815	55	19	did	do	AUX
taxlaw-2815	55	20	not	not	PART
taxlaw-2815	55	21	allow	allow	VERB
taxlaw-2815	55	22	her	she	PRON
taxlaw-2815	55	23	to	to	PART
taxlaw-2815	55	24	use	use	VERB
taxlaw-2815	55	25	a	a	DET
taxlaw-2815	55	26	credit	credit	NOUN
taxlaw-2815	55	27	card	card	NOUN
taxlaw-2815	55	28	.	.	PUNCT
taxlaw-2815	56	1	her	her	PRON
taxlaw-2815	56	2	husband	husband	NOUN
taxlaw-2815	56	3	gave	give	VERB
taxlaw-2815	56	4	her	her	PRON
taxlaw-2815	56	5	cash	cash	NOUN
taxlaw-2815	56	6	to	to	PART
taxlaw-2815	56	7	buy	buy	VERB
taxlaw-2815	56	8	groceries	grocery	NOUN
taxlaw-2815	56	9	for	for	ADP
taxlaw-2815	56	10	the	the	DET
taxlaw-2815	56	11	family	family	NOUN
taxlaw-2815	56	12	.	.	PUNCT
taxlaw-2815	57	1	he	he	PRON
taxlaw-2815	57	2	did	do	AUX
taxlaw-2815	57	3	not	not	PART
taxlaw-2815	57	4	allow	allow	VERB
taxlaw-2815	57	5	her	she	PRON
taxlaw-2815	57	6	to	to	PART
taxlaw-2815	57	7	open	open	VERB
taxlaw-2815	57	8	the	the	DET
taxlaw-2815	57	9	mail	mail	NOUN
taxlaw-2815	57	10	.	.	PUNCT
taxlaw-2815	58	1	as	as	SCONJ
taxlaw-2815	58	2	the	the	DET
taxlaw-2815	58	3	filing	filing	NOUN
taxlaw-2815	58	4	date	date	NOUN
taxlaw-2815	58	5	for	for	ADP
taxlaw-2815	58	6	their	their	PRON
taxlaw-2815	58	7	income	income	NOUN
taxlaw-2815	58	8	taxes	taxis	NOUN
taxlaw-2815	58	9	approached	approach	VERB
taxlaw-2815	58	10	,	,	PUNCT
taxlaw-2815	58	11	ms	ms	PROPN
taxlaw-2815	58	12	.	.	PROPN
taxlaw-2815	58	13	bozick	bozick	PROPN
taxlaw-2815	58	14	worried	worry	VERB
taxlaw-2815	58	15	that	that	SCONJ
taxlaw-2815	58	16	her	her	PRON
taxlaw-2815	58	17	husband	husband	NOUN
taxlaw-2815	58	18	might	might	AUX
taxlaw-2815	58	19	not	not	PART
taxlaw-2815	58	20	prepare	prepare	VERB
taxlaw-2815	58	21	the	the	DET
taxlaw-2815	58	22	return	return	NOUN
taxlaw-2815	58	23	.	.	PUNCT
taxlaw-2815	59	1	she	she	PRON
taxlaw-2815	59	2	filed	file	VERB
taxlaw-2815	59	3	“	"	PUNCT
taxlaw-2815	59	4	married	married	ADJ
taxlaw-2815	59	5	filing	filing	NOUN
taxlaw-2815	59	6	separately	separately	ADV
taxlaw-2815	59	7	”	"	PUNCT
taxlaw-2815	59	8	to	to	PART
taxlaw-2815	59	9	report	report	VERB
taxlaw-2815	59	10	her	her	PRON
taxlaw-2815	59	11	wages	wage	NOUN
taxlaw-2815	59	12	,	,	PUNCT
taxlaw-2815	59	13	which	which	PRON
taxlaw-2815	59	14	she	she	PRON
taxlaw-2815	59	15	thought	think	VERB
taxlaw-2815	59	16	she	she	PRON
taxlaw-2815	59	17	was	be	AUX
taxlaw-2815	59	18	required	require	VERB
taxlaw-2815	59	19	to	to	PART
taxlaw-2815	59	20	do	do	VERB
taxlaw-2815	59	21	.	.	PUNCT
taxlaw-2815	60	1	ms	ms	PROPN
taxlaw-2815	60	2	.	.	PROPN
taxlaw-2815	60	3	bozick	bozick	PROPN
taxlaw-2815	60	4	owed	owe	VERB
taxlaw-2815	60	5	no	no	DET
taxlaw-2815	60	6	tax	tax	NOUN
taxlaw-2815	60	7	on	on	ADP
taxlaw-2815	60	8	her	her	PRON
taxlaw-2815	60	9	separate	separate	ADJ
taxlaw-2815	60	10	return	return	NOUN
taxlaw-2815	60	11	due	due	ADP
taxlaw-2815	60	12	to	to	ADP
taxlaw-2815	60	13	her	her	PRON
taxlaw-2815	60	14	low	low	ADJ
taxlaw-2815	60	15	income	income	NOUN
taxlaw-2815	60	16	.	.	PUNCT
taxlaw-2815	61	1	when	when	SCONJ
taxlaw-2815	61	2	her	her	PRON
taxlaw-2815	61	3	husband	husband	NOUN
taxlaw-2815	61	4	found	find	VERB
taxlaw-2815	61	5	out	out	ADP
taxlaw-2815	61	6	,	,	PUNCT
taxlaw-2815	61	7	he	he	PRON
taxlaw-2815	61	8	became	become	VERB
taxlaw-2815	61	9	furious	furious	ADJ
taxlaw-2815	61	10	,	,	PUNCT
taxlaw-2815	61	11	telling	tell	VERB
taxlaw-2815	61	12	her	she	PRON
taxlaw-2815	61	13	that	that	SCONJ
taxlaw-2815	61	14	filing	file	VERB
taxlaw-2815	61	15	separately	separately	ADV
taxlaw-2815	61	16	rather	rather	ADV
taxlaw-2815	61	17	than	than	ADP
taxlaw-2815	61	18	jointly	jointly	ADV
taxlaw-2815	61	19	would	would	AUX
taxlaw-2815	61	20	cost	cost	VERB
taxlaw-2815	61	21	the	the	DET
taxlaw-2815	61	22	family	family	NOUN
taxlaw-2815	61	23	$	$	SYM
taxlaw-2815	61	24	17,000	17,000	NUM
taxlaw-2815	61	25	.	.	PUNCT
taxlaw-2815	62	1	this	this	PRON
taxlaw-2815	62	2	is	be	AUX
taxlaw-2815	62	3	because	because	SCONJ
taxlaw-2815	62	4	a	a	DET
taxlaw-2815	62	5	one	one	NUM
taxlaw-2815	62	6	-	-	PUNCT
taxlaw-2815	62	7	earner	earner	NOUN
taxlaw-2815	62	8	,	,	PUNCT
taxlaw-2815	62	9	high	high	ADJ
taxlaw-2815	62	10	-	-	PUNCT
taxlaw-2815	62	11	income	income	NOUN
taxlaw-2815	62	12	family	family	NOUN
taxlaw-2815	62	13	enjoys	enjoy	VERB
taxlaw-2815	62	14	the	the	DET
taxlaw-2815	62	15	benefit	benefit	NOUN
taxlaw-2815	62	16	of	of	ADP
taxlaw-2815	62	17	income	income	NOUN
taxlaw-2815	62	18	splitting	splitting	NOUN
taxlaw-2815	62	19	,	,	PUNCT
taxlaw-2815	62	20	which	which	PRON
taxlaw-2815	62	21	creates	create	VERB
taxlaw-2815	62	22	a	a	DET
taxlaw-2815	62	23	“	"	PUNCT
taxlaw-2815	62	24	marriage	marriage	NOUN
taxlaw-2815	62	25	bonus”10	bonus”10	PROPN
taxlaw-2815	62	26	as	as	ADP
taxlaw-2815	62	27	compared	compare	VERB
taxlaw-2815	62	28	to	to	ADP
taxlaw-2815	62	29	a	a	DET
taxlaw-2815	62	30	similarly	similarly	ADV
taxlaw-2815	62	31	situated	situate	VERB
taxlaw-2815	62	32	unmarried	unmarried	ADJ
taxlaw-2815	62	33	couple	couple	NOUN
taxlaw-2815	62	34	.	.	PUNCT
taxlaw-2815	63	1	recognizing	recognize	VERB
taxlaw-2815	63	2	this	this	PRON
taxlaw-2815	63	3	,	,	PUNCT
taxlaw-2815	63	4	her	her	PRON
taxlaw-2815	63	5	husband	husband	NOUN
taxlaw-2815	63	6	had	have	VERB
taxlaw-2815	63	7	a	a	DET
taxlaw-2815	63	8	joint	joint	ADJ
taxlaw-2815	63	9	return	return	NOUN
taxlaw-2815	63	10	prepared	prepare	VERB
taxlaw-2815	63	11	and	and	CCONJ
taxlaw-2815	63	12	had	have	VERB
taxlaw-2815	63	13	her	her	PRON
taxlaw-2815	63	14	sign	sign	VERB
taxlaw-2815	63	15	it	it	PRON
taxlaw-2815	63	16	without	without	ADP
taxlaw-2815	63	17	giving	give	VERB
taxlaw-2815	63	18	her	she	PRON
taxlaw-2815	63	19	a	a	DET
taxlaw-2815	63	20	chance	chance	NOUN
taxlaw-2815	63	21	to	to	PART
taxlaw-2815	63	22	examine	examine	VERB
taxlaw-2815	63	23	it	it	PRON
taxlaw-2815	63	24	.	.	PUNCT
taxlaw-2815	64	1	the	the	DET
taxlaw-2815	64	2	joint	joint	ADJ
taxlaw-2815	64	3	return	return	NOUN
taxlaw-2815	64	4	,	,	PUNCT
taxlaw-2815	64	5	which	which	PRON
taxlaw-2815	64	6	was	be	AUX
taxlaw-2815	64	7	filed	file	VERB
taxlaw-2815	64	8	in	in	ADP
taxlaw-2815	64	9	december	december	PROPN
taxlaw-2815	64	10	2004	2004	NUM
taxlaw-2815	64	11	,	,	PUNCT
taxlaw-2815	64	12	showed	show	VERB
taxlaw-2815	64	13	the	the	DET
taxlaw-2815	64	14	couple	couple	NOUN
taxlaw-2815	64	15	had	have	VERB
taxlaw-2815	64	16	a	a	DET
taxlaw-2815	64	17	tax	tax	NOUN
taxlaw-2815	64	18	liability	liability	NOUN
taxlaw-2815	64	19	of	of	ADP
taxlaw-2815	64	20	$	$	SYM
taxlaw-2815	64	21	137,453	137,453	NUM
taxlaw-2815	64	22	.	.	PUNCT
taxlaw-2815	65	1	ms	ms	PROPN
taxlaw-2815	65	2	.	.	PROPN
taxlaw-2815	65	3	bozick	bozick	PROPN
taxlaw-2815	65	4	petitioned	petition	VERB
taxlaw-2815	65	5	for	for	ADP
taxlaw-2815	65	6	divorce	divorce	NOUN
taxlaw-2815	65	7	in	in	ADP
taxlaw-2815	65	8	july	july	PROPN
taxlaw-2815	65	9	2005	2005	NUM
taxlaw-2815	65	10	,	,	PUNCT
taxlaw-2815	65	11	and	and	CCONJ
taxlaw-2815	65	12	mr	mr	PROPN
taxlaw-2815	65	13	.	.	PROPN
taxlaw-2815	65	14	bozick	bozick	PROPN
taxlaw-2815	65	15	died	die	VERB
taxlaw-2815	65	16	in	in	ADP
taxlaw-2815	65	17	april	april	PROPN
taxlaw-2815	65	18	2006	2006	NUM
taxlaw-2815	65	19	.	.	PUNCT
taxlaw-2815	66	1	upon	upon	SCONJ
taxlaw-2815	66	2	his	his	PRON
taxlaw-2815	66	3	death	death	NOUN
taxlaw-2815	66	4	,	,	PUNCT
taxlaw-2815	66	5	the	the	DET
taxlaw-2815	66	6	service	service	NOUN
taxlaw-2815	66	7	collected	collect	VERB
taxlaw-2815	66	8	a	a	DET
taxlaw-2815	66	9	portion	portion	NOUN
taxlaw-2815	66	10	of	of	ADP
taxlaw-2815	66	11	the	the	DET
taxlaw-2815	66	12	joint	joint	ADJ
taxlaw-2815	66	13	liability	liability	NOUN
taxlaw-2815	66	14	from	from	ADP
taxlaw-2815	66	15	his	his	PRON
taxlaw-2815	66	16	retirement	retirement	NOUN
taxlaw-2815	66	17	plan	plan	NOUN
taxlaw-2815	66	18	,	,	PUNCT
taxlaw-2815	66	19	but	but	CCONJ
taxlaw-2815	66	20	a	a	DET
taxlaw-2815	66	21	balance	balance	NOUN
taxlaw-2815	66	22	of	of	ADP
taxlaw-2815	66	23	more	more	ADJ
taxlaw-2815	66	24	than	than	ADP
taxlaw-2815	66	25	$	$	SYM
taxlaw-2815	66	26	100,000	100,000	NUM
taxlaw-2815	66	27	remained	remain	VERB
taxlaw-2815	66	28	on	on	ADP
taxlaw-2815	66	29	the	the	DET
taxlaw-2815	66	30	debt	debt	NOUN
taxlaw-2815	66	31	.	.	PUNCT
taxlaw-2815	67	1	the	the	DET
taxlaw-2815	67	2	service	service	NOUN
taxlaw-2815	67	3	turned	turn	VERB
taxlaw-2815	67	4	its	its	PRON
taxlaw-2815	67	5	collection	collection	NOUN
taxlaw-2815	67	6	efforts	effort	NOUN
taxlaw-2815	67	7	on	on	ADP
taxlaw-2815	67	8	ms	ms	PROPN
taxlaw-2815	67	9	.	.	PROPN
taxlaw-2815	67	10	bozick	bozick	PROPN
taxlaw-2815	67	11	to	to	PART
taxlaw-2815	67	12	collect	collect	VERB
taxlaw-2815	67	13	the	the	DET
taxlaw-2815	67	14	remainder	remainder	NOUN
taxlaw-2815	67	15	.	.	PUNCT
taxlaw-2815	68	1	by	by	ADP
taxlaw-2815	68	2	this	this	DET
taxlaw-2815	68	3	time	time	NOUN
taxlaw-2815	68	4	,	,	PUNCT
taxlaw-2815	68	5	she	she	PRON
taxlaw-2815	68	6	had	have	AUX
taxlaw-2815	68	7	joined	join	VERB
taxlaw-2815	68	8	the	the	DET
taxlaw-2815	68	9	work	work	NOUN
taxlaw-2815	68	10	force	force	NOUN
taxlaw-2815	68	11	fulltime	fulltime	NOUN
taxlaw-2815	68	12	,	,	PUNCT
taxlaw-2815	68	13	but	but	CCONJ
taxlaw-2815	68	14	was	be	AUX
taxlaw-2815	68	15	earning	earn	VERB
taxlaw-2815	68	16	only	only	ADV
taxlaw-2815	68	17	eight	eight	NUM
taxlaw-2815	68	18	dollars	dollar	NOUN
taxlaw-2815	68	19	an	an	DET
taxlaw-2815	68	20	hour	hour	NOUN
taxlaw-2815	68	21	.	.	PUNCT
taxlaw-2815	69	1	she	she	PRON
taxlaw-2815	69	2	was	be	AUX
taxlaw-2815	69	3	barely	barely	ADV
taxlaw-2815	69	4	supporting	support	VERB
taxlaw-2815	69	5	herself	herself	PRON
taxlaw-2815	69	6	and	and	CCONJ
taxlaw-2815	69	7	her	her	PRON
taxlaw-2815	69	8	children	child	NOUN
taxlaw-2815	69	9	.	.	PUNCT
taxlaw-2815	70	1	7	7	NUM
taxlaw-2815	70	2	a	a	DET
taxlaw-2815	70	3	divorce	divorce	NOUN
taxlaw-2815	70	4	agreement	agreement	NOUN
taxlaw-2815	70	5	has	have	VERB
taxlaw-2815	70	6	no	no	DET
taxlaw-2815	70	7	effect	effect	NOUN
taxlaw-2815	70	8	on	on	ADP
taxlaw-2815	70	9	the	the	DET
taxlaw-2815	70	10	service	service	NOUN
taxlaw-2815	70	11	’s	’s	PART
taxlaw-2815	70	12	collection	collection	NOUN
taxlaw-2815	70	13	of	of	ADP
taxlaw-2815	70	14	a	a	DET
taxlaw-2815	70	15	joint	joint	ADJ
taxlaw-2815	70	16	and	and	CCONJ
taxlaw-2815	70	17	several	several	ADJ
taxlaw-2815	70	18	liability	liability	NOUN
taxlaw-2815	70	19	.	.	PUNCT
taxlaw-2815	71	1	the	the	DET
taxlaw-2815	71	2	government	government	NOUN
taxlaw-2815	71	3	defends	defend	VERB
taxlaw-2815	71	4	this	this	DET
taxlaw-2815	71	5	practice	practice	NOUN
taxlaw-2815	71	6	on	on	ADP
taxlaw-2815	71	7	the	the	DET
taxlaw-2815	71	8	grounds	ground	NOUN
taxlaw-2815	71	9	that	that	SCONJ
taxlaw-2815	71	10	it	it	PRON
taxlaw-2815	71	11	is	be	AUX
taxlaw-2815	71	12	not	not	PART
taxlaw-2815	71	13	a	a	DET
taxlaw-2815	71	14	party	party	NOUN
taxlaw-2815	71	15	to	to	ADP
taxlaw-2815	71	16	the	the	DET
taxlaw-2815	71	17	divorce	divorce	NOUN
taxlaw-2815	71	18	and	and	CCONJ
taxlaw-2815	71	19	that	that	SCONJ
taxlaw-2815	71	20	it	it	PRON
taxlaw-2815	71	21	would	would	AUX
taxlaw-2815	71	22	be	be	AUX
taxlaw-2815	71	23	impractical	impractical	ADJ
taxlaw-2815	71	24	for	for	SCONJ
taxlaw-2815	71	25	the	the	DET
taxlaw-2815	71	26	service	service	NOUN
taxlaw-2815	71	27	to	to	PART
taxlaw-2815	71	28	become	become	VERB
taxlaw-2815	71	29	involved	involve	VERB
taxlaw-2815	71	30	in	in	ADP
taxlaw-2815	71	31	divorce	divorce	NOUN
taxlaw-2815	71	32	settlements	settlement	NOUN
taxlaw-2815	71	33	.	.	PUNCT
taxlaw-2815	72	1	see	see	VERB
taxlaw-2815	72	2	,	,	PUNCT
taxlaw-2815	72	3	e.g.	e.g.	ADV
taxlaw-2815	72	4	,	,	PUNCT
taxlaw-2815	72	5	u.s	u.s	PROPN
taxlaw-2815	72	6	.	.	PROPN
taxlaw-2815	72	7	gov’t	gov’t	PROPN
taxlaw-2815	72	8	accountability	accountability	NOUN
taxlaw-2815	72	9	office	office	NOUN
taxlaw-2815	72	10	,	,	PUNCT
taxlaw-2815	72	11	gao	gao	PROPN
taxlaw-2815	72	12	/	/	SYM
taxlaw-2815	72	13	t	t	PROPN
taxlaw-2815	72	14	-	-	PUNCT
taxlaw-2815	72	15	ggd-98	ggd-98	NOUN
taxlaw-2815	72	16	-	-	PUNCT
taxlaw-2815	72	17	72	72	NUM
taxlaw-2815	72	18	,	,	PUNCT
taxlaw-2815	72	19	innocent	innocent	ADJ
taxlaw-2815	72	20	spouse	spouse	NOUN
taxlaw-2815	72	21	:	:	PUNCT
taxlaw-2815	72	22	alternatives	alternative	NOUN
taxlaw-2815	72	23	for	for	ADP
taxlaw-2815	72	24	improving	improve	VERB
taxlaw-2815	72	25	innocent	innocent	ADJ
taxlaw-2815	72	26	spouse	spouse	NOUN
taxlaw-2815	72	27	relief	relief	NOUN
taxlaw-2815	72	28	10	10	NUM
taxlaw-2815	72	29	(	(	PUNCT
taxlaw-2815	72	30	1998	1998	NUM
taxlaw-2815	72	31	)	)	PUNCT
taxlaw-2815	72	32	(	(	PUNCT
taxlaw-2815	72	33	“	"	PUNCT
taxlaw-2815	72	34	[	[	X
taxlaw-2815	72	35	p]roviding	p]rovide	VERB
taxlaw-2815	72	36	a	a	DET
taxlaw-2815	72	37	legal	legal	ADJ
taxlaw-2815	72	38	forum	forum	NOUN
taxlaw-2815	72	39	where	where	SCONJ
taxlaw-2815	72	40	irs	irs	PROPN
taxlaw-2815	72	41	and	and	CCONJ
taxlaw-2815	72	42	the	the	DET
taxlaw-2815	72	43	parties	party	NOUN
taxlaw-2815	72	44	to	to	ADP
taxlaw-2815	72	45	a	a	DET
taxlaw-2815	72	46	divorce	divorce	NOUN
taxlaw-2815	72	47	could	could	AUX
taxlaw-2815	72	48	resolve	resolve	VERB
taxlaw-2815	72	49	issues	issue	NOUN
taxlaw-2815	72	50	relating	relate	VERB
taxlaw-2815	72	51	to	to	ADP
taxlaw-2815	72	52	both	both	DET
taxlaw-2815	72	53	tax	tax	NOUN
taxlaw-2815	72	54	matters	matter	NOUN
taxlaw-2815	72	55	and	and	CCONJ
taxlaw-2815	72	56	divorce	divorce	NOUN
taxlaw-2815	72	57	proceedings	proceeding	NOUN
taxlaw-2815	72	58	would	would	AUX
taxlaw-2815	72	59	require	require	VERB
taxlaw-2815	72	60	a	a	DET
taxlaw-2815	72	61	fundamental	fundamental	ADJ
taxlaw-2815	72	62	and	and	CCONJ
taxlaw-2815	72	63	extensive	extensive	ADJ
taxlaw-2815	72	64	change	change	NOUN
taxlaw-2815	72	65	in	in	ADP
taxlaw-2815	72	66	either	either	CCONJ
taxlaw-2815	72	67	federal	federal	ADJ
taxlaw-2815	72	68	tax	tax	NOUN
taxlaw-2815	72	69	law	law	NOUN
taxlaw-2815	72	70	or	or	CCONJ
taxlaw-2815	72	71	state	state	NOUN
taxlaw-2815	72	72	domestic	domestic	ADJ
taxlaw-2815	72	73	relations	relation	NOUN
taxlaw-2815	72	74	law	law	NOUN
taxlaw-2815	72	75	”	"	PUNCT
taxlaw-2815	72	76	)	)	PUNCT
taxlaw-2815	72	77	.	.	PUNCT
taxlaw-2815	73	1	notwithstanding	notwithstanding	ADP
taxlaw-2815	73	2	the	the	DET
taxlaw-2815	73	3	service	service	NOUN
taxlaw-2815	73	4	’s	’s	PART
taxlaw-2815	73	5	disregard	disregard	NOUN
taxlaw-2815	73	6	for	for	ADP
taxlaw-2815	73	7	the	the	DET
taxlaw-2815	73	8	couple	couple	NOUN
taxlaw-2815	73	9	’s	’s	PART
taxlaw-2815	73	10	agreement	agreement	NOUN
taxlaw-2815	73	11	,	,	PUNCT
taxlaw-2815	73	12	one	one	NUM
taxlaw-2815	73	13	spouse	spouse	NOUN
taxlaw-2815	73	14	may	may	AUX
taxlaw-2815	73	15	have	have	VERB
taxlaw-2815	73	16	a	a	DET
taxlaw-2815	73	17	legal	legal	ADJ
taxlaw-2815	73	18	right	right	NOUN
taxlaw-2815	73	19	of	of	ADP
taxlaw-2815	73	20	contribution	contribution	NOUN
taxlaw-2815	73	21	under	under	ADP
taxlaw-2815	73	22	the	the	DET
taxlaw-2815	73	23	divorce	divorce	NOUN
taxlaw-2815	73	24	decree	decree	NOUN
taxlaw-2815	73	25	.	.	PUNCT
taxlaw-2815	74	1	8	8	NUM
taxlaw-2815	74	2	see	see	VERB
taxlaw-2815	74	3	nat’l	nat’l	NOUN
taxlaw-2815	74	4	taxpayer	taxpayer	NOUN
taxlaw-2815	74	5	advocate	advocate	NOUN
taxlaw-2815	74	6	,	,	PUNCT
taxlaw-2815	74	7	joint	joint	ADJ
taxlaw-2815	74	8	and	and	CCONJ
taxlaw-2815	74	9	several	several	ADJ
taxlaw-2815	74	10	liability	liability	NOUN
taxlaw-2815	74	11	,	,	PUNCT
taxlaw-2815	74	12	fy	fy	PROPN
taxlaw-2815	74	13	2001	2001	NUM
taxlaw-2815	74	14	ann	ann	PROPN
taxlaw-2815	74	15	.	.	PROPN
taxlaw-2815	74	16	rep	rep	PROPN
taxlaw-2815	74	17	.	.	PROPN
taxlaw-2815	74	18	to	to	PART
taxlaw-2815	74	19	cong	cong	VERB
taxlaw-2815	74	20	.	.	PUNCT
taxlaw-2815	74	21	139	139	NUM
taxlaw-2815	75	1	[	[	X
taxlaw-2815	75	2	hereinafter	hereinafter	NOUN
taxlaw-2815	75	3	tas	tas	NOUN
taxlaw-2815	75	4	report	report	NOUN
taxlaw-2815	75	5	2001	2001	NUM
taxlaw-2815	75	6	]	]	PUNCT
taxlaw-2815	75	7	(	(	PUNCT
taxlaw-2815	75	8	showing	show	VERB
taxlaw-2815	75	9	that	that	SCONJ
taxlaw-2815	75	10	when	when	SCONJ
taxlaw-2815	75	11	married	married	ADJ
taxlaw-2815	75	12	individuals	individual	NOUN
taxlaw-2815	75	13	file	file	VERB
taxlaw-2815	75	14	a	a	DET
taxlaw-2815	75	15	joint	joint	ADJ
taxlaw-2815	75	16	return	return	NOUN
taxlaw-2815	75	17	,	,	PUNCT
taxlaw-2815	75	18	the	the	DET
taxlaw-2815	75	19	primary	primary	ADJ
taxlaw-2815	75	20	spouse	spouse	NOUN
taxlaw-2815	75	21	usually	usually	ADV
taxlaw-2815	75	22	earns	earn	VERB
taxlaw-2815	75	23	significantly	significantly	ADV
taxlaw-2815	75	24	more	more	ADJ
taxlaw-2815	75	25	than	than	ADP
taxlaw-2815	75	26	the	the	DET
taxlaw-2815	75	27	secondary	secondary	ADJ
taxlaw-2815	75	28	spouse	spouse	NOUN
taxlaw-2815	75	29	)	)	PUNCT
taxlaw-2815	75	30	.	.	PUNCT
taxlaw-2815	76	1	the	the	DET
taxlaw-2815	76	2	table	table	NOUN
taxlaw-2815	76	3	in	in	ADP
taxlaw-2815	76	4	the	the	DET
taxlaw-2815	76	5	report	report	NOUN
taxlaw-2815	76	6	shows	show	VERB
taxlaw-2815	76	7	that	that	SCONJ
taxlaw-2815	76	8	this	this	PRON
taxlaw-2815	76	9	is	be	AUX
taxlaw-2815	76	10	true	true	ADJ
taxlaw-2815	76	11	at	at	ADP
taxlaw-2815	76	12	all	all	DET
taxlaw-2815	76	13	income	income	NOUN
taxlaw-2815	76	14	levels	level	NOUN
taxlaw-2815	76	15	,	,	PUNCT
taxlaw-2815	76	16	but	but	CCONJ
taxlaw-2815	76	17	is	be	AUX
taxlaw-2815	76	18	particularly	particularly	ADV
taxlaw-2815	76	19	pronounced	pronounce	VERB
taxlaw-2815	76	20	at	at	ADP
taxlaw-2815	76	21	the	the	DET
taxlaw-2815	76	22	high	high	ADJ
taxlaw-2815	76	23	end	end	NOUN
taxlaw-2815	76	24	and	and	CCONJ
taxlaw-2815	76	25	the	the	DET
taxlaw-2815	76	26	low	low	ADJ
taxlaw-2815	76	27	end	end	NOUN
taxlaw-2815	76	28	:	:	PUNCT
taxlaw-2815	76	29	in	in	ADP
taxlaw-2815	76	30	the	the	DET
taxlaw-2815	76	31	“	"	PUNCT
taxlaw-2815	76	32	under	under	ADP
taxlaw-2815	76	33	$	$	SYM
taxlaw-2815	76	34	30,000	30,000	NUM
taxlaw-2815	76	35	”	"	PUNCT
taxlaw-2815	76	36	income	income	NOUN
taxlaw-2815	76	37	range	range	NOUN
taxlaw-2815	76	38	,	,	PUNCT
taxlaw-2815	76	39	91	91	NUM
taxlaw-2815	76	40	%	%	NOUN
taxlaw-2815	76	41	of	of	ADP
taxlaw-2815	76	42	gross	gross	ADJ
taxlaw-2815	76	43	income	income	NOUN
taxlaw-2815	76	44	was	be	AUX
taxlaw-2815	76	45	attributable	attributable	ADJ
taxlaw-2815	76	46	to	to	ADP
taxlaw-2815	76	47	the	the	DET
taxlaw-2815	76	48	primary	primary	ADJ
taxlaw-2815	76	49	spouse	spouse	NOUN
taxlaw-2815	76	50	;	;	PUNCT
taxlaw-2815	76	51	in	in	ADP
taxlaw-2815	76	52	the	the	DET
taxlaw-2815	76	53	“	"	PUNCT
taxlaw-2815	76	54	over	over	ADP
taxlaw-2815	76	55	$	$	SYM
taxlaw-2815	76	56	100,000	100,000	NUM
taxlaw-2815	76	57	”	"	PUNCT
taxlaw-2815	76	58	income	income	NOUN
taxlaw-2815	76	59	range	range	NOUN
taxlaw-2815	76	60	,	,	PUNCT
taxlaw-2815	76	61	79	79	NUM
taxlaw-2815	76	62	%	%	NOUN
taxlaw-2815	76	63	of	of	ADP
taxlaw-2815	76	64	income	income	NOUN
taxlaw-2815	76	65	was	be	AUX
taxlaw-2815	76	66	attributable	attributable	ADJ
taxlaw-2815	76	67	to	to	ADP
taxlaw-2815	76	68	the	the	DET
taxlaw-2815	76	69	primary	primary	ADJ
taxlaw-2815	76	70	spouse	spouse	NOUN
taxlaw-2815	76	71	.	.	PUNCT
taxlaw-2815	77	1	i	i	PRON
taxlaw-2815	77	2	d.	d.	VERB
taxlaw-2815	77	3	the	the	DET
taxlaw-2815	77	4	numbers	number	NOUN
taxlaw-2815	77	5	in	in	ADP
taxlaw-2815	77	6	the	the	DET
taxlaw-2815	77	7	table	table	NOUN
taxlaw-2815	77	8	are	be	AUX
taxlaw-2815	77	9	from	from	ADP
taxlaw-2815	77	10	tax	tax	NOUN
taxlaw-2815	77	11	year	year	NOUN
taxlaw-2815	77	12	1999	1999	NUM
taxlaw-2815	77	13	.	.	PUNCT
taxlaw-2815	78	1	i	i	PRON
taxlaw-2815	78	2	d.	d.	PROPN
taxlaw-2815	78	3	9	9	NUM
taxlaw-2815	78	4	all	all	DET
taxlaw-2815	78	5	facts	fact	NOUN
taxlaw-2815	78	6	are	be	AUX
taxlaw-2815	78	7	taken	take	VERB
taxlaw-2815	78	8	from	from	ADP
taxlaw-2815	78	9	the	the	DET
taxlaw-2815	78	10	tax	tax	NOUN
taxlaw-2815	78	11	court	court	NOUN
taxlaw-2815	78	12	opinion	opinion	NOUN
taxlaw-2815	78	13	bozick	bozick	NOUN
taxlaw-2815	78	14	v.	v.	ADP
taxlaw-2815	78	15	comm'r	comm'r	PROPN
taxlaw-2815	78	16	,	,	PUNCT
taxlaw-2815	78	17	99	99	NUM
taxlaw-2815	78	18	t.c.m	t.c.m	NOUN
taxlaw-2815	78	19	.	.	PUNCT
taxlaw-2815	79	1	(	(	PUNCT
taxlaw-2815	79	2	cch	cch	NOUN
taxlaw-2815	79	3	)	)	PUNCT
taxlaw-2815	79	4	1242	1242	NUM
taxlaw-2815	79	5	(	(	PUNCT
taxlaw-2815	79	6	2010	2010	NUM
taxlaw-2815	79	7	)	)	PUNCT
taxlaw-2815	79	8	.	.	PUNCT
taxlaw-2815	80	1	this	this	DET
taxlaw-2815	80	2	case	case	NOUN
taxlaw-2815	80	3	does	do	AUX
taxlaw-2815	80	4	not	not	PART
taxlaw-2815	80	5	hold	hold	VERB
taxlaw-2815	80	6	special	special	ADJ
taxlaw-2815	80	7	significance	significance	NOUN
taxlaw-2815	80	8	and	and	CCONJ
taxlaw-2815	80	9	i	i	PRON
taxlaw-2815	80	10	was	be	AUX
taxlaw-2815	80	11	not	not	PART
taxlaw-2815	80	12	involved	involve	VERB
taxlaw-2815	80	13	with	with	ADP
taxlaw-2815	80	14	this	this	DET
taxlaw-2815	80	15	case	case	NOUN
taxlaw-2815	80	16	in	in	ADP
taxlaw-2815	80	17	any	any	DET
taxlaw-2815	80	18	capacity	capacity	NOUN
taxlaw-2815	80	19	.	.	PUNCT
taxlaw-2815	81	1	i	i	PRON
taxlaw-2815	81	2	chose	choose	VERB
taxlaw-2815	81	3	this	this	DET
taxlaw-2815	81	4	case	case	NOUN
taxlaw-2815	81	5	because	because	SCONJ
taxlaw-2815	81	6	its	its	PRON
taxlaw-2815	81	7	facts	fact	NOUN
taxlaw-2815	81	8	provide	provide	VERB
taxlaw-2815	81	9	a	a	DET
taxlaw-2815	81	10	good	good	ADJ
taxlaw-2815	81	11	illustration	illustration	NOUN
taxlaw-2815	81	12	of	of	ADP
taxlaw-2815	81	13	the	the	DET
taxlaw-2815	81	14	valuable	valuable	ADJ
taxlaw-2815	81	15	marriage	marriage	NOUN
taxlaw-2815	81	16	bonus	bonus	NOUN
taxlaw-2815	81	17	,	,	PUNCT
taxlaw-2815	81	18	the	the	DET
taxlaw-2815	81	19	ensuing	ensue	VERB
taxlaw-2815	81	20	risks	risk	NOUN
taxlaw-2815	81	21	of	of	ADP
taxlaw-2815	81	22	filing	file	VERB
taxlaw-2815	81	23	jointly	jointly	ADV
taxlaw-2815	81	24	to	to	PART
taxlaw-2815	81	25	benefit	benefit	VERB
taxlaw-2815	81	26	from	from	ADP
taxlaw-2815	81	27	that	that	DET
taxlaw-2815	81	28	bonus	bonus	NOUN
taxlaw-2815	81	29	,	,	PUNCT
taxlaw-2815	81	30	and	and	CCONJ
taxlaw-2815	81	31	the	the	DET
taxlaw-2815	81	32	lengthy	lengthy	ADJ
taxlaw-2815	81	33	process	process	NOUN
taxlaw-2815	81	34	for	for	ADP
taxlaw-2815	81	35	seeking	seek	VERB
taxlaw-2815	81	36	relief	relief	NOUN
taxlaw-2815	81	37	from	from	ADP
taxlaw-2815	81	38	joint	joint	ADJ
taxlaw-2815	81	39	liability	liability	NOUN
taxlaw-2815	81	40	.	.	PUNCT
taxlaw-2815	82	1	10	10	NUM
taxlaw-2815	82	2	a	a	DET
taxlaw-2815	82	3	marriage	marriage	NOUN
taxlaw-2815	82	4	bonus	bonus	NOUN
taxlaw-2815	82	5	results	result	NOUN
taxlaw-2815	82	6	when	when	SCONJ
taxlaw-2815	82	7	a	a	DET
taxlaw-2815	82	8	married	married	ADJ
taxlaw-2815	82	9	couple	couple	NOUN
taxlaw-2815	82	10	enjoys	enjoy	VERB
taxlaw-2815	82	11	tax	tax	NOUN
taxlaw-2815	82	12	savings	saving	NOUN
taxlaw-2815	82	13	by	by	ADP
taxlaw-2815	82	14	virtue	virtue	NOUN
taxlaw-2815	82	15	of	of	ADP
taxlaw-2815	82	16	the	the	DET
taxlaw-2815	82	17	joint	joint	ADJ
taxlaw-2815	82	18	filing	filing	NOUN
taxlaw-2815	82	19	rates	rate	NOUN
taxlaw-2815	82	20	.	.	PUNCT
taxlaw-2815	83	1	the	the	DET
taxlaw-2815	83	2	bonus	bonus	NOUN
taxlaw-2815	83	3	is	be	AUX
taxlaw-2815	83	4	most	most	ADV
taxlaw-2815	83	5	pronounced	pronounce	VERB
taxlaw-2815	83	6	when	when	SCONJ
taxlaw-2815	83	7	one	one	NUM
taxlaw-2815	83	8	spouse	spouse	NOUN
taxlaw-2815	83	9	earns	earn	VERB
taxlaw-2815	83	10	a	a	DET
taxlaw-2815	83	11	high	high	ADJ
taxlaw-2815	83	12	income	income	NOUN
taxlaw-2815	83	13	and	and	CCONJ
taxlaw-2815	83	14	the	the	DET
taxlaw-2815	83	15	other	other	ADJ
taxlaw-2815	83	16	has	have	VERB
taxlaw-2815	83	17	little	little	ADJ
taxlaw-2815	83	18	to	to	ADP
taxlaw-2815	83	19	no	no	DET
taxlaw-2815	83	20	income	income	NOUN
taxlaw-2815	83	21	.	.	PUNCT
taxlaw-2815	84	1	the	the	DET
taxlaw-2815	84	2	opposite	opposite	ADJ
taxlaw-2815	84	3	phenomenon	phenomenon	NOUN
taxlaw-2815	84	4	is	be	AUX
taxlaw-2815	84	5	called	call	VERB
taxlaw-2815	84	6	the	the	DET
taxlaw-2815	84	7	“	"	PUNCT
taxlaw-2815	84	8	marriage	marriage	NOUN
taxlaw-2815	84	9	penalty	penalty	NOUN
taxlaw-2815	84	10	,	,	PUNCT
taxlaw-2815	84	11	”	"	PUNCT
taxlaw-2815	84	12	which	which	PRON
taxlaw-2815	84	13	occurs	occur	VERB
taxlaw-2815	84	14	when	when	SCONJ
taxlaw-2815	84	15	two	two	NUM
taxlaw-2815	84	16	spouses	spouse	NOUN
taxlaw-2815	84	17	earn	earn	VERB
taxlaw-2815	84	18	significant	significant	ADJ
taxlaw-2815	84	19	and	and	CCONJ
taxlaw-2815	84	20	roughly	roughly	ADV
taxlaw-2815	84	21	equal	equal	ADJ
taxlaw-2815	84	22	incomes	income	NOUN
taxlaw-2815	84	23	;	;	PUNCT
taxlaw-2815	84	24	they	they	PRON
taxlaw-2815	84	25	pay	pay	VERB
taxlaw-2815	84	26	more	more	ADJ
taxlaw-2815	84	27	income	income	NOUN
taxlaw-2815	84	28	tax	tax	NOUN
taxlaw-2815	84	29	than	than	SCONJ
taxlaw-2815	84	30	they	they	PRON
taxlaw-2815	84	31	would	would	AUX
taxlaw-2815	84	32	in	in	ADP
taxlaw-2815	84	33	the	the	DET
taxlaw-2815	84	34	aggregate	aggregate	NOUN
taxlaw-2815	84	35	if	if	SCONJ
taxlaw-2815	84	36	they	they	PRON
taxlaw-2815	84	37	were	be	AUX
taxlaw-2815	84	38	unmarried	unmarried	ADJ
taxlaw-2815	84	39	.	.	PUNCT
taxlaw-2815	85	1	these	these	DET
taxlaw-2815	85	2	concepts	concept	NOUN
taxlaw-2815	85	3	are	be	AUX
taxlaw-2815	85	4	discussed	discuss	VERB
taxlaw-2815	85	5	further	far	ADV
taxlaw-2815	85	6	in	in	ADP
taxlaw-2815	85	7	part	part	PROPN
taxlaw-2815	85	8	i.a	i.a	PROPN
taxlaw-2815	85	9	.	.	PROPN
taxlaw-2815	85	10	see	see	VERB
taxlaw-2815	85	11	also	also	ADV
taxlaw-2815	85	12	infra	infra	NOUN
taxlaw-2815	85	13	note	note	NOUN
taxlaw-2815	85	14	54	54	NUM
taxlaw-2815	85	15	.	.	PUNCT
taxlaw-2815	85	16	2012	2012	NUM
taxlaw-2815	85	17	]	]	PUNCT
taxlaw-2815	85	18	decoupling	decouple	VERB
taxlaw-2815	85	19	taxes	taxis	NOUN
taxlaw-2815	85	20	and	and	CCONJ
taxlaw-2815	85	21	marriage	marriage	NOUN
taxlaw-2815	85	22	99	99	NUM
taxlaw-2815	85	23	in	in	ADP
taxlaw-2815	85	24	february	february	PROPN
taxlaw-2815	85	25	2007	2007	NUM
taxlaw-2815	85	26	,	,	PUNCT
taxlaw-2815	85	27	ms	ms	PROPN
taxlaw-2815	85	28	.	.	PROPN
taxlaw-2815	85	29	bozick	bozick	PROPN
taxlaw-2815	85	30	filed	file	VERB
taxlaw-2815	85	31	a	a	DET
taxlaw-2815	85	32	request	request	NOUN
taxlaw-2815	85	33	for	for	ADP
taxlaw-2815	85	34	“	"	PUNCT
taxlaw-2815	85	35	innocent	innocent	ADJ
taxlaw-2815	85	36	spouse	spouse	NOUN
taxlaw-2815	85	37	relief,”11	relief,”11	NOUN
taxlaw-2815	85	38	but	but	CCONJ
taxlaw-2815	85	39	the	the	DET
taxlaw-2815	85	40	service	service	NOUN
taxlaw-2815	85	41	denied	deny	VERB
taxlaw-2815	85	42	her	her	PRON
taxlaw-2815	85	43	claim	claim	NOUN
taxlaw-2815	85	44	in	in	ADP
taxlaw-2815	85	45	july	july	PROPN
taxlaw-2815	85	46	of	of	ADP
taxlaw-2815	85	47	that	that	DET
taxlaw-2815	85	48	year	year	NOUN
taxlaw-2815	85	49	,	,	PUNCT
taxlaw-2815	85	50	stating	state	VERB
taxlaw-2815	85	51	,	,	PUNCT
taxlaw-2815	85	52	among	among	ADP
taxlaw-2815	85	53	other	other	ADJ
taxlaw-2815	85	54	reasons	reason	NOUN
taxlaw-2815	85	55	,	,	PUNCT
taxlaw-2815	85	56	that	that	SCONJ
taxlaw-2815	85	57	she	she	PRON
taxlaw-2815	85	58	failed	fail	VERB
taxlaw-2815	85	59	to	to	PART
taxlaw-2815	85	60	show	show	VERB
taxlaw-2815	85	61	that	that	SCONJ
taxlaw-2815	85	62	it	it	PRON
taxlaw-2815	85	63	would	would	AUX
taxlaw-2815	85	64	be	be	AUX
taxlaw-2815	85	65	unfair	unfair	ADJ
taxlaw-2815	85	66	to	to	PART
taxlaw-2815	85	67	hold	hold	VERB
taxlaw-2815	85	68	her	she	PRON
taxlaw-2815	85	69	jointly	jointly	ADV
taxlaw-2815	85	70	liable	liable	ADJ
taxlaw-2815	85	71	.	.	PUNCT
taxlaw-2815	86	1	in	in	ADP
taxlaw-2815	86	2	accordance	accordance	NOUN
taxlaw-2815	86	3	with	with	ADP
taxlaw-2815	86	4	her	her	PRON
taxlaw-2815	86	5	rights	right	NOUN
taxlaw-2815	86	6	of	of	ADP
taxlaw-2815	86	7	judicial	judicial	ADJ
taxlaw-2815	86	8	review	review	NOUN
taxlaw-2815	86	9	,	,	PUNCT
taxlaw-2815	86	10	ms	ms	PROPN
taxlaw-2815	86	11	.	.	PROPN
taxlaw-2815	86	12	bozick	bozick	PROPN
taxlaw-2815	86	13	petitioned	petition	VERB
taxlaw-2815	86	14	the	the	DET
taxlaw-2815	86	15	united	united	PROPN
taxlaw-2815	86	16	states	states	PROPN
taxlaw-2815	86	17	tax	tax	NOUN
taxlaw-2815	86	18	court	court	NOUN
taxlaw-2815	86	19	in	in	ADP
taxlaw-2815	86	20	october	october	PROPN
taxlaw-2815	86	21	2007	2007	NUM
taxlaw-2815	86	22	and	and	CCONJ
taxlaw-2815	86	23	told	tell	VERB
taxlaw-2815	86	24	her	her	PRON
taxlaw-2815	86	25	story	story	NOUN
taxlaw-2815	86	26	again	again	ADV
taxlaw-2815	86	27	at	at	ADP
taxlaw-2815	86	28	her	her	PRON
taxlaw-2815	86	29	march	march	PROPN
taxlaw-2815	86	30	2009	2009	NUM
taxlaw-2815	86	31	trial	trial	NOUN
taxlaw-2815	86	32	.	.	PUNCT
taxlaw-2815	87	1	on	on	ADP
taxlaw-2815	87	2	march	march	PROPN
taxlaw-2815	87	3	30	30	NUM
taxlaw-2815	87	4	,	,	PUNCT
taxlaw-2815	87	5	2010	2010	NUM
taxlaw-2815	87	6	,	,	PUNCT
taxlaw-2815	87	7	more	more	ADJ
taxlaw-2815	87	8	than	than	ADP
taxlaw-2815	87	9	three	three	NUM
taxlaw-2815	87	10	years	year	NOUN
taxlaw-2815	87	11	after	after	ADP
taxlaw-2815	87	12	her	her	PRON
taxlaw-2815	87	13	initial	initial	ADJ
taxlaw-2815	87	14	request	request	NOUN
taxlaw-2815	87	15	for	for	ADP
taxlaw-2815	87	16	relief	relief	NOUN
taxlaw-2815	87	17	,	,	PUNCT
taxlaw-2815	87	18	the	the	DET
taxlaw-2815	87	19	court	court	NOUN
taxlaw-2815	87	20	filed	file	VERB
taxlaw-2815	87	21	its	its	PRON
taxlaw-2815	87	22	opinion	opinion	NOUN
taxlaw-2815	87	23	in	in	ADP
taxlaw-2815	87	24	her	her	PRON
taxlaw-2815	87	25	favor	favor	NOUN
taxlaw-2815	87	26	and	and	CCONJ
taxlaw-2815	87	27	relieved	relieve	VERB
taxlaw-2815	87	28	her	she	PRON
taxlaw-2815	87	29	of	of	ADP
taxlaw-2815	87	30	this	this	DET
taxlaw-2815	87	31	joint	joint	ADJ
taxlaw-2815	87	32	income	income	NOUN
taxlaw-2815	87	33	tax	tax	NOUN
taxlaw-2815	87	34	liability.12	liability.12	NOUN
taxlaw-2815	87	35	this	this	DET
taxlaw-2815	87	36	article	article	NOUN
taxlaw-2815	87	37	will	will	AUX
taxlaw-2815	87	38	examine	examine	VERB
taxlaw-2815	87	39	the	the	DET
taxlaw-2815	87	40	problems	problem	NOUN
taxlaw-2815	87	41	and	and	CCONJ
taxlaw-2815	87	42	inefficiencies	inefficiency	NOUN
taxlaw-2815	87	43	that	that	PRON
taxlaw-2815	87	44	arise	arise	VERB
taxlaw-2815	87	45	from	from	ADP
taxlaw-2815	87	46	joint	joint	ADJ
taxlaw-2815	87	47	and	and	CCONJ
taxlaw-2815	87	48	several	several	ADJ
taxlaw-2815	87	49	liability	liability	NOUN
taxlaw-2815	87	50	and	and	CCONJ
taxlaw-2815	87	51	the	the	DET
taxlaw-2815	87	52	innocent	innocent	ADJ
taxlaw-2815	87	53	spouse	spouse	NOUN
taxlaw-2815	87	54	relief	relief	NOUN
taxlaw-2815	87	55	process	process	NOUN
taxlaw-2815	87	56	.	.	PUNCT
taxlaw-2815	88	1	in	in	ADP
taxlaw-2815	88	2	particular	particular	ADJ
taxlaw-2815	88	3	,	,	PUNCT
taxlaw-2815	88	4	i	i	PRON
taxlaw-2815	88	5	will	will	AUX
taxlaw-2815	88	6	examine	examine	VERB
taxlaw-2815	88	7	the	the	DET
taxlaw-2815	88	8	peculiar	peculiar	ADJ
taxlaw-2815	88	9	conundrum	conundrum	NOUN
taxlaw-2815	88	10	faced	face	VERB
taxlaw-2815	88	11	by	by	ADP
taxlaw-2815	88	12	low	low	ADJ
taxlaw-2815	88	13	-	-	PUNCT
taxlaw-2815	88	14	income	income	NOUN
taxlaw-2815	88	15	taxpayers.13	taxpayers.13	NOUN
taxlaw-2815	88	16	unlike	unlike	ADP
taxlaw-2815	88	17	the	the	DET
taxlaw-2815	88	18	bozick	bozick	NOUN
taxlaw-2815	88	19	family	family	NOUN
taxlaw-2815	88	20	,	,	PUNCT
taxlaw-2815	88	21	which	which	PRON
taxlaw-2815	88	22	received	receive	VERB
taxlaw-2815	88	23	a	a	DET
taxlaw-2815	88	24	sizable	sizable	ADJ
taxlaw-2815	88	25	economic	economic	ADJ
taxlaw-2815	88	26	benefit	benefit	NOUN
taxlaw-2815	88	27	by	by	ADP
taxlaw-2815	88	28	virtue	virtue	NOUN
taxlaw-2815	88	29	of	of	ADP
taxlaw-2815	88	30	the	the	DET
taxlaw-2815	88	31	joint	joint	ADJ
taxlaw-2815	88	32	filing	filing	NOUN
taxlaw-2815	88	33	status	status	NOUN
taxlaw-2815	88	34	,	,	PUNCT
taxlaw-2815	88	35	a	a	DET
taxlaw-2815	88	36	low	low	ADJ
taxlaw-2815	88	37	-	-	PUNCT
taxlaw-2815	88	38	income	income	NOUN
taxlaw-2815	88	39	couple	couple	NOUN
taxlaw-2815	88	40	generally	generally	ADV
taxlaw-2815	88	41	will	will	AUX
taxlaw-2815	88	42	receive	receive	VERB
taxlaw-2815	88	43	only	only	ADV
taxlaw-2815	88	44	a	a	DET
taxlaw-2815	88	45	nominal	nominal	ADJ
taxlaw-2815	88	46	“	"	PUNCT
taxlaw-2815	88	47	marriage	marriage	NOUN
taxlaw-2815	88	48	bonus	bonus	NOUN
taxlaw-2815	88	49	”	"	PUNCT
taxlaw-2815	88	50	attributable	attributable	ADJ
taxlaw-2815	88	51	to	to	ADP
taxlaw-2815	88	52	income	income	NOUN
taxlaw-2815	88	53	splitting	splitting	NOUN
taxlaw-2815	88	54	.	.	PUNCT
taxlaw-2815	89	1	as	as	SCONJ
taxlaw-2815	89	2	i	i	PRON
taxlaw-2815	89	3	will	will	AUX
taxlaw-2815	89	4	explain	explain	VERB
taxlaw-2815	89	5	,	,	PUNCT
taxlaw-2815	89	6	married	married	ADJ
taxlaw-2815	89	7	low	low	ADJ
taxlaw-2815	89	8	-	-	PUNCT
taxlaw-2815	89	9	income	income	NOUN
taxlaw-2815	89	10	taxpayers	taxpayer	NOUN
taxlaw-2815	89	11	face	face	VERB
taxlaw-2815	89	12	a	a	DET
taxlaw-2815	89	13	conundrum	conundrum	NOUN
taxlaw-2815	89	14	because	because	SCONJ
taxlaw-2815	89	15	they	they	PRON
taxlaw-2815	89	16	can	can	AUX
taxlaw-2815	89	17	not	not	PART
taxlaw-2815	89	18	receive	receive	VERB
taxlaw-2815	89	19	the	the	DET
taxlaw-2815	89	20	earned	earn	VERB
taxlaw-2815	89	21	income	income	NOUN
taxlaw-2815	89	22	credit	credit	NOUN
taxlaw-2815	89	23	unless	unless	SCONJ
taxlaw-2815	89	24	they	they	PRON
taxlaw-2815	89	25	file	file	VERB
taxlaw-2815	89	26	a	a	DET
taxlaw-2815	89	27	joint	joint	ADJ
taxlaw-2815	89	28	return	return	NOUN
taxlaw-2815	89	29	,	,	PUNCT
taxlaw-2815	89	30	subjecting	subject	VERB
taxlaw-2815	89	31	themselves	themselves	PRON
taxlaw-2815	89	32	to	to	ADP
taxlaw-2815	89	33	joint	joint	ADJ
taxlaw-2815	89	34	and	and	CCONJ
taxlaw-2815	89	35	several	several	ADJ
taxlaw-2815	89	36	liability.14	liability.14	NOUN
taxlaw-2815	89	37	meanwhile	meanwhile	ADV
taxlaw-2815	89	38	,	,	PUNCT
taxlaw-2815	89	39	if	if	SCONJ
taxlaw-2815	89	40	the	the	DET
taxlaw-2815	89	41	married	married	ADJ
taxlaw-2815	89	42	couple	couple	NOUN
taxlaw-2815	89	43	does	do	AUX
taxlaw-2815	89	44	file	file	VERB
taxlaw-2815	89	45	jointly	jointly	ADV
taxlaw-2815	89	46	,	,	PUNCT
taxlaw-2815	89	47	there	there	PRON
taxlaw-2815	89	48	is	be	VERB
taxlaw-2815	89	49	no	no	DET
taxlaw-2815	89	50	economic	economic	ADJ
taxlaw-2815	89	51	advantage	advantage	NOUN
taxlaw-2815	89	52	as	as	SCONJ
taxlaw-2815	89	53	compared	compare	VERB
taxlaw-2815	89	54	to	to	ADP
taxlaw-2815	89	55	a	a	DET
taxlaw-2815	89	56	similarly	similarly	ADV
taxlaw-2815	89	57	situated	situate	VERB
taxlaw-2815	89	58	unmarried	unmarried	ADJ
taxlaw-2815	89	59	and	and	CCONJ
taxlaw-2815	89	60	cohabiting	cohabit	VERB
taxlaw-2815	89	61	couple	couple	NOUN
taxlaw-2815	89	62	;	;	PUNCT
taxlaw-2815	89	63	in	in	ADP
taxlaw-2815	89	64	fact	fact	NOUN
taxlaw-2815	89	65	,	,	PUNCT
taxlaw-2815	89	66	the	the	DET
taxlaw-2815	89	67	unmarried	unmarried	ADJ
taxlaw-2815	89	68	couple	couple	NOUN
taxlaw-2815	89	69	will	will	AUX
taxlaw-2815	89	70	typically	typically	ADV
taxlaw-2815	89	71	receive	receive	VERB
taxlaw-2815	89	72	a	a	DET
taxlaw-2815	89	73	larger	large	ADJ
taxlaw-2815	89	74	aggregate	aggregate	NOUN
taxlaw-2815	89	75	refund.15	refund.15	NOUN
taxlaw-2815	89	76	the	the	DET
taxlaw-2815	89	77	article	article	NOUN
taxlaw-2815	89	78	will	will	AUX
taxlaw-2815	89	79	focus	focus	VERB
taxlaw-2815	89	80	on	on	ADP
taxlaw-2815	89	81	the	the	DET
taxlaw-2815	89	82	three	three	NUM
taxlaw-2815	89	83	reasons	reason	NOUN
taxlaw-2815	89	84	i	i	PRON
taxlaw-2815	89	85	believe	believe	VERB
taxlaw-2815	89	86	the	the	DET
taxlaw-2815	89	87	joint	joint	ADJ
taxlaw-2815	89	88	filing	filing	NOUN
taxlaw-2815	89	89	status	status	NOUN
taxlaw-2815	89	90	should	should	AUX
taxlaw-2815	89	91	be	be	AUX
taxlaw-2815	89	92	eliminated	eliminate	VERB
taxlaw-2815	89	93	and	and	CCONJ
taxlaw-2815	89	94	all	all	DET
taxlaw-2815	89	95	taxpayers	taxpayer	NOUN
taxlaw-2815	89	96	should	should	AUX
taxlaw-2815	89	97	file	file	VERB
taxlaw-2815	89	98	as	as	ADP
taxlaw-2815	89	99	individuals	individual	NOUN
taxlaw-2815	89	100	:	:	PUNCT
taxlaw-2815	89	101	(	(	PUNCT
taxlaw-2815	89	102	1	1	X
taxlaw-2815	89	103	)	)	PUNCT
taxlaw-2815	89	104	the	the	DET
taxlaw-2815	89	105	rationales	rationale	NOUN
taxlaw-2815	89	106	for	for	ADP
taxlaw-2815	89	107	joint	joint	ADJ
taxlaw-2815	89	108	filing	filing	NOUN
taxlaw-2815	89	109	are	be	AUX
taxlaw-2815	89	110	less	less	ADV
taxlaw-2815	89	111	applicable	applicable	ADJ
taxlaw-2815	89	112	than	than	SCONJ
taxlaw-2815	89	113	they	they	PRON
taxlaw-2815	89	114	once	once	ADV
taxlaw-2815	89	115	were	be	AUX
taxlaw-2815	89	116	;	;	PUNCT
taxlaw-2815	89	117	(	(	PUNCT
taxlaw-2815	89	118	2	2	X
taxlaw-2815	89	119	)	)	PUNCT
taxlaw-2815	89	120	congressional	congressional	ADJ
taxlaw-2815	89	121	attempts	attempt	NOUN
taxlaw-2815	89	122	to	to	PART
taxlaw-2815	89	123	address	address	VERB
taxlaw-2815	89	124	inequities	inequity	NOUN
taxlaw-2815	89	125	through	through	ADP
taxlaw-2815	89	126	innocent	innocent	ADJ
taxlaw-2815	89	127	spouse	spouse	NOUN
taxlaw-2815	89	128	relief	relief	NOUN
taxlaw-2815	89	129	are	be	AUX
taxlaw-2815	89	130	a	a	DET
taxlaw-2815	89	131	well	well	ADV
taxlaw-2815	89	132	-	-	PUNCT
taxlaw-2815	89	133	intended	intend	VERB
taxlaw-2815	89	134	but	but	CCONJ
taxlaw-2815	89	135	fundamentally	fundamentally	ADV
taxlaw-2815	89	136	inefficient	inefficient	ADJ
taxlaw-2815	89	137	solution	solution	NOUN
taxlaw-2815	89	138	;	;	PUNCT
taxlaw-2815	89	139	and	and	CCONJ
taxlaw-2815	89	140	(	(	PUNCT
taxlaw-2815	89	141	3	3	X
taxlaw-2815	89	142	)	)	PUNCT
taxlaw-2815	89	143	it	it	PRON
taxlaw-2815	89	144	is	be	AUX
taxlaw-2815	89	145	necessary	necessary	ADJ
taxlaw-2815	89	146	to	to	PART
taxlaw-2815	89	147	reconsider	reconsider	VERB
taxlaw-2815	89	148	the	the	DET
taxlaw-2815	89	149	policy	policy	NOUN
taxlaw-2815	89	150	of	of	ADP
taxlaw-2815	89	151	retaining	retain	VERB
taxlaw-2815	89	152	the	the	DET
taxlaw-2815	89	153	“	"	PUNCT
taxlaw-2815	89	154	married	married	ADJ
taxlaw-2815	89	155	”	"	PUNCT
taxlaw-2815	89	156	filing	filing	NOUN
taxlaw-2815	89	157	statuses	status	NOUN
taxlaw-2815	89	158	in	in	ADP
taxlaw-2815	89	159	light	light	NOUN
taxlaw-2815	89	160	of	of	ADP
taxlaw-2815	89	161	the	the	DET
taxlaw-2815	89	162	ways	way	NOUN
taxlaw-2815	89	163	in	in	ADP
taxlaw-2815	89	164	which	which	PRON
taxlaw-2815	89	165	family	family	NOUN
taxlaw-2815	89	166	structures	structure	NOUN
taxlaw-2815	89	167	,	,	PUNCT
taxlaw-2815	89	168	society	society	NOUN
taxlaw-2815	89	169	,	,	PUNCT
taxlaw-2815	89	170	and	and	CCONJ
taxlaw-2815	89	171	the	the	DET
taxlaw-2815	89	172	code	code	NOUN
taxlaw-2815	89	173	have	have	AUX
taxlaw-2815	89	174	evolved	evolve	VERB
taxlaw-2815	89	175	since	since	SCONJ
taxlaw-2815	89	176	joint	joint	ADJ
taxlaw-2815	89	177	and	and	CCONJ
taxlaw-2815	89	178	several	several	ADJ
taxlaw-2815	89	179	liability	liability	NOUN
taxlaw-2815	89	180	was	be	AUX
taxlaw-2815	89	181	enacted	enact	VERB
taxlaw-2815	89	182	in	in	ADP
taxlaw-2815	89	183	1938	1938	NUM
taxlaw-2815	89	184	.	.	PUNCT
taxlaw-2815	90	1	congress	congress	PROPN
taxlaw-2815	90	2	should	should	AUX
taxlaw-2815	90	3	reform	reform	VERB
taxlaw-2815	90	4	the	the	DET
taxlaw-2815	90	5	current	current	ADJ
taxlaw-2815	90	6	filing	filing	NOUN
taxlaw-2815	90	7	-	-	PUNCT
taxlaw-2815	90	8	status	status	NOUN
taxlaw-2815	90	9	structures	structure	NOUN
taxlaw-2815	90	10	through	through	ADP
taxlaw-2815	90	11	a	a	DET
taxlaw-2815	90	12	lens	lens	NOUN
taxlaw-2815	90	13	of	of	ADP
taxlaw-2815	90	14	simplicity	simplicity	NOUN
taxlaw-2815	90	15	and	and	CCONJ
taxlaw-2815	90	16	demographic	demographic	ADJ
taxlaw-2815	90	17	reality	reality	NOUN
taxlaw-2815	90	18	.	.	PUNCT
taxlaw-2815	91	1	the	the	DET
taxlaw-2815	91	2	article	article	NOUN
taxlaw-2815	91	3	proceeds	proceed	VERB
taxlaw-2815	91	4	from	from	ADP
taxlaw-2815	91	5	here	here	ADV
taxlaw-2815	91	6	in	in	ADP
taxlaw-2815	91	7	four	four	NUM
taxlaw-2815	91	8	parts	part	NOUN
taxlaw-2815	91	9	.	.	PUNCT
taxlaw-2815	92	1	part	part	PROPN
taxlaw-2815	92	2	ii	ii	PROPN
taxlaw-2815	92	3	will	will	AUX
taxlaw-2815	92	4	provide	provide	VERB
taxlaw-2815	92	5	a	a	DET
taxlaw-2815	92	6	brief	brief	ADJ
taxlaw-2815	92	7	historical	historical	ADJ
taxlaw-2815	92	8	context	context	NOUN
taxlaw-2815	92	9	:	:	PUNCT
taxlaw-2815	92	10	why	why	SCONJ
taxlaw-2815	92	11	and	and	CCONJ
taxlaw-2815	92	12	how	how	SCONJ
taxlaw-2815	92	13	the	the	DET
taxlaw-2815	92	14	u.s	u.s	PROPN
taxlaw-2815	92	15	.	.	PROPN
taxlaw-2815	92	16	tax	tax	NOUN
taxlaw-2815	92	17	system	system	NOUN
taxlaw-2815	92	18	provides	provide	VERB
taxlaw-2815	92	19	different	different	ADJ
taxlaw-2815	92	20	rules	rule	NOUN
taxlaw-2815	92	21	and	and	CCONJ
taxlaw-2815	92	22	rates	rate	NOUN
taxlaw-2815	92	23	for	for	ADP
taxlaw-2815	92	24	married	married	ADJ
taxlaw-2815	92	25	taxpayers	taxpayer	NOUN
taxlaw-2815	92	26	,	,	PUNCT
taxlaw-2815	92	27	and	and	CCONJ
taxlaw-2815	92	28	the	the	DET
taxlaw-2815	92	29	original	original	ADJ
taxlaw-2815	92	30	reasons	reason	NOUN
taxlaw-2815	92	31	for	for	ADP
taxlaw-2815	92	32	imposing	impose	VERB
taxlaw-2815	92	33	joint	joint	ADJ
taxlaw-2815	92	34	and	and	CCONJ
taxlaw-2815	92	35	several	several	ADJ
taxlaw-2815	92	36	liability	liability	NOUN
taxlaw-2815	92	37	on	on	ADP
taxlaw-2815	92	38	joint	joint	ADJ
taxlaw-2815	92	39	returns	return	NOUN
taxlaw-2815	92	40	.	.	PUNCT
taxlaw-2815	93	1	within	within	ADP
taxlaw-2815	93	2	that	that	DET
taxlaw-2815	93	3	context	context	NOUN
taxlaw-2815	93	4	,	,	PUNCT
taxlaw-2815	93	5	i	i	PRON
taxlaw-2815	93	6	will	will	AUX
taxlaw-2815	93	7	discuss	discuss	VERB
taxlaw-2815	93	8	why	why	SCONJ
taxlaw-2815	93	9	the	the	DET
taxlaw-2815	93	10	traditional	traditional	ADJ
taxlaw-2815	93	11	rationales	rationale	NOUN
taxlaw-2815	93	12	underpinning	underpin	VERB
taxlaw-2815	93	13	joint	joint	ADJ
taxlaw-2815	93	14	and	and	CCONJ
taxlaw-2815	93	15	several	several	ADJ
taxlaw-2815	93	16	liability	liability	NOUN
taxlaw-2815	93	17	are	be	AUX
taxlaw-2815	93	18	less	less	ADV
taxlaw-2815	93	19	convincing	convincing	ADJ
taxlaw-2815	93	20	today	today	NOUN
taxlaw-2815	93	21	.	.	PUNCT
taxlaw-2815	94	1	this	this	PRON
taxlaw-2815	94	2	is	be	AUX
taxlaw-2815	94	3	particularly	particularly	ADV
taxlaw-2815	94	4	true	true	ADJ
taxlaw-2815	94	5	for	for	ADP
taxlaw-2815	94	6	lowincome	lowincome	NOUN
taxlaw-2815	94	7	taxpayers	taxpayer	NOUN
taxlaw-2815	94	8	,	,	PUNCT
taxlaw-2815	94	9	as	as	SCONJ
taxlaw-2815	94	10	i	i	PRON
taxlaw-2815	94	11	will	will	AUX
taxlaw-2815	94	12	discuss	discuss	VERB
taxlaw-2815	94	13	.	.	PUNCT
taxlaw-2815	95	1	11	11	NUM
taxlaw-2815	95	2	congress	congress	PROPN
taxlaw-2815	95	3	first	first	ADV
taxlaw-2815	95	4	enacted	enact	VERB
taxlaw-2815	95	5	innocent	innocent	ADJ
taxlaw-2815	95	6	spouse	spouse	NOUN
taxlaw-2815	95	7	relief	relief	NOUN
taxlaw-2815	95	8	in	in	ADP
taxlaw-2815	95	9	1971	1971	NUM
taxlaw-2815	95	10	and	and	CCONJ
taxlaw-2815	95	11	has	have	AUX
taxlaw-2815	95	12	expanded	expand	VERB
taxlaw-2815	95	13	the	the	DET
taxlaw-2815	95	14	provisions	provision	NOUN
taxlaw-2815	95	15	and	and	CCONJ
taxlaw-2815	95	16	the	the	DET
taxlaw-2815	95	17	scope	scope	NOUN
taxlaw-2815	95	18	of	of	ADP
taxlaw-2815	95	19	relief	relief	NOUN
taxlaw-2815	95	20	repeatedly	repeatedly	ADV
taxlaw-2815	95	21	over	over	ADP
taxlaw-2815	95	22	time	time	NOUN
taxlaw-2815	95	23	.	.	PUNCT
taxlaw-2815	96	1	currently	currently	ADV
taxlaw-2815	96	2	there	there	PRON
taxlaw-2815	96	3	are	be	VERB
taxlaw-2815	96	4	three	three	NUM
taxlaw-2815	96	5	types	type	NOUN
taxlaw-2815	96	6	of	of	ADP
taxlaw-2815	96	7	relief	relief	NOUN
taxlaw-2815	96	8	provided	provide	VERB
taxlaw-2815	96	9	in	in	ADP
taxlaw-2815	96	10	i.r.c	i.r.c	NOUN
taxlaw-2815	96	11	.	.	PUNCT
taxlaw-2815	97	1	§	§	PROPN
taxlaw-2815	97	2	6015	6015	NUM
taxlaw-2815	97	3	.	.	PUNCT
taxlaw-2815	98	1	part	part	PROPN
taxlaw-2815	98	2	ii	ii	PROPN
taxlaw-2815	98	3	provides	provide	VERB
taxlaw-2815	98	4	a	a	DET
taxlaw-2815	98	5	detailed	detailed	ADJ
taxlaw-2815	98	6	history	history	NOUN
taxlaw-2815	98	7	of	of	ADP
taxlaw-2815	98	8	innocent	innocent	ADJ
taxlaw-2815	98	9	spouse	spouse	NOUN
taxlaw-2815	98	10	relief	relief	NOUN
taxlaw-2815	98	11	.	.	PUNCT
taxlaw-2815	99	1	12	12	NUM
taxlaw-2815	99	2	as	as	SCONJ
taxlaw-2815	99	3	i	i	PRON
taxlaw-2815	99	4	discuss	discuss	VERB
taxlaw-2815	99	5	elsewhere	elsewhere	ADV
taxlaw-2815	99	6	,	,	PUNCT
taxlaw-2815	99	7	the	the	DET
taxlaw-2815	99	8	process	process	NOUN
taxlaw-2815	99	9	for	for	ADP
taxlaw-2815	99	10	obtaining	obtain	VERB
taxlaw-2815	99	11	relief	relief	NOUN
taxlaw-2815	99	12	is	be	AUX
taxlaw-2815	99	13	typically	typically	ADV
taxlaw-2815	99	14	lengthy	lengthy	ADJ
taxlaw-2815	99	15	and	and	CCONJ
taxlaw-2815	99	16	often	often	ADV
taxlaw-2815	99	17	involves	involve	VERB
taxlaw-2815	99	18	an	an	DET
taxlaw-2815	99	19	administrative	administrative	ADJ
taxlaw-2815	99	20	or	or	CCONJ
taxlaw-2815	99	21	judicial	judicial	ADJ
taxlaw-2815	99	22	appeal	appeal	NOUN
taxlaw-2815	99	23	.	.	PUNCT
taxlaw-2815	100	1	in	in	ADP
taxlaw-2815	100	2	this	this	DET
taxlaw-2815	100	3	case	case	NOUN
taxlaw-2815	100	4	,	,	PUNCT
taxlaw-2815	100	5	i	i	PRON
taxlaw-2815	100	6	should	should	AUX
taxlaw-2815	100	7	note	note	VERB
taxlaw-2815	100	8	that	that	SCONJ
taxlaw-2815	100	9	the	the	DET
taxlaw-2815	100	10	irs	irs	PROPN
taxlaw-2815	100	11	denial	denial	NOUN
taxlaw-2815	100	12	came	come	VERB
taxlaw-2815	100	13	quickly	quickly	ADV
taxlaw-2815	100	14	and	and	CCONJ
taxlaw-2815	100	15	the	the	DET
taxlaw-2815	100	16	three	three	NUM
taxlaw-2815	100	17	year	year	NOUN
taxlaw-2815	100	18	period	period	NOUN
taxlaw-2815	100	19	was	be	AUX
taxlaw-2815	100	20	attributable	attributable	ADJ
taxlaw-2815	100	21	in	in	ADP
taxlaw-2815	100	22	part	part	NOUN
taxlaw-2815	100	23	to	to	ADP
taxlaw-2815	100	24	ms	ms	PROPN
taxlaw-2815	100	25	.	.	PROPN
taxlaw-2815	100	26	bozick	bozick	PROPN
taxlaw-2815	100	27	having	having	AUX
taxlaw-2815	100	28	been	be	AUX
taxlaw-2815	100	29	granted	grant	VERB
taxlaw-2815	100	30	a	a	DET
taxlaw-2815	100	31	continuance	continuance	NOUN
taxlaw-2815	100	32	for	for	ADP
taxlaw-2815	100	33	her	her	PRON
taxlaw-2815	100	34	trial	trial	NOUN
taxlaw-2815	100	35	date	date	NOUN
taxlaw-2815	100	36	in	in	ADP
taxlaw-2815	100	37	order	order	NOUN
taxlaw-2815	100	38	to	to	PART
taxlaw-2815	100	39	obtain	obtain	VERB
taxlaw-2815	100	40	counsel	counsel	NOUN
taxlaw-2815	100	41	.	.	PUNCT
taxlaw-2815	101	1	13	13	NUM
taxlaw-2815	101	2	by	by	ADP
taxlaw-2815	101	3	“	"	PUNCT
taxlaw-2815	101	4	low	low	ADJ
taxlaw-2815	101	5	-	-	PUNCT
taxlaw-2815	101	6	income	income	NOUN
taxlaw-2815	101	7	taxpayers	taxpayer	NOUN
taxlaw-2815	101	8	”	"	PUNCT
taxlaw-2815	101	9	i	i	PRON
taxlaw-2815	101	10	refer	refer	VERB
taxlaw-2815	101	11	to	to	ADP
taxlaw-2815	101	12	those	those	DET
taxlaw-2815	101	13	taxpayers	taxpayer	NOUN
taxlaw-2815	101	14	who	who	PRON
taxlaw-2815	101	15	are	be	AUX
taxlaw-2815	101	16	income	income	NOUN
taxlaw-2815	101	17	-	-	PUNCT
taxlaw-2815	101	18	eligible	eligible	ADJ
taxlaw-2815	101	19	to	to	PART
taxlaw-2815	101	20	receive	receive	VERB
taxlaw-2815	101	21	the	the	DET
taxlaw-2815	101	22	earned	earn	VERB
taxlaw-2815	101	23	income	income	NOUN
taxlaw-2815	101	24	credit	credit	NOUN
taxlaw-2815	101	25	.	.	PUNCT
taxlaw-2815	102	1	in	in	ADP
taxlaw-2815	102	2	2010	2010	NUM
taxlaw-2815	102	3	,	,	PUNCT
taxlaw-2815	102	4	a	a	DET
taxlaw-2815	102	5	married	married	ADJ
taxlaw-2815	102	6	couple	couple	NOUN
taxlaw-2815	102	7	with	with	ADP
taxlaw-2815	102	8	income	income	NOUN
taxlaw-2815	102	9	up	up	ADP
taxlaw-2815	102	10	to	to	PART
taxlaw-2815	102	11	$	$	SYM
taxlaw-2815	102	12	48,362	48,362	NUM
taxlaw-2815	102	13	could	could	AUX
taxlaw-2815	102	14	receive	receive	VERB
taxlaw-2815	102	15	the	the	DET
taxlaw-2815	102	16	earned	earn	VERB
taxlaw-2815	102	17	income	income	NOUN
taxlaw-2815	102	18	credit	credit	NOUN
taxlaw-2815	102	19	,	,	PUNCT
taxlaw-2815	102	20	so	so	ADV
taxlaw-2815	102	21	long	long	ADV
taxlaw-2815	102	22	as	as	SCONJ
taxlaw-2815	102	23	they	they	PRON
taxlaw-2815	102	24	filed	file	VERB
taxlaw-2815	102	25	jointly	jointly	ADV
taxlaw-2815	102	26	and	and	CCONJ
taxlaw-2815	102	27	had	have	VERB
taxlaw-2815	102	28	at	at	ADV
taxlaw-2815	102	29	least	least	ADV
taxlaw-2815	102	30	three	three	NUM
taxlaw-2815	102	31	qualifying	qualify	VERB
taxlaw-2815	102	32	children	child	NOUN
taxlaw-2815	102	33	.	.	PUNCT
taxlaw-2815	103	1	the	the	DET
taxlaw-2815	103	2	income	income	NOUN
taxlaw-2815	103	3	limits	limit	NOUN
taxlaw-2815	103	4	are	be	AUX
taxlaw-2815	103	5	lower	low	ADJ
taxlaw-2815	103	6	for	for	ADP
taxlaw-2815	103	7	couples	couple	NOUN
taxlaw-2815	103	8	with	with	ADP
taxlaw-2815	103	9	fewer	few	ADJ
taxlaw-2815	103	10	or	or	CCONJ
taxlaw-2815	103	11	no	no	PRON
taxlaw-2815	103	12	children	child	NOUN
taxlaw-2815	103	13	.	.	PUNCT
taxlaw-2815	104	1	14	14	NUM
taxlaw-2815	104	2	section	section	NOUN
taxlaw-2815	104	3	7703(b	7703(b	NOUN
taxlaw-2815	104	4	)	)	PUNCT
taxlaw-2815	104	5	provides	provide	VERB
taxlaw-2815	104	6	an	an	DET
taxlaw-2815	104	7	exception	exception	NOUN
taxlaw-2815	104	8	for	for	ADP
taxlaw-2815	104	9	certain	certain	ADJ
taxlaw-2815	104	10	married	married	ADJ
taxlaw-2815	104	11	individuals	individual	NOUN
taxlaw-2815	104	12	living	live	VERB
taxlaw-2815	104	13	apart	apart	ADV
taxlaw-2815	104	14	from	from	ADP
taxlaw-2815	104	15	a	a	DET
taxlaw-2815	104	16	spouse	spouse	NOUN
taxlaw-2815	104	17	during	during	ADP
taxlaw-2815	104	18	the	the	DET
taxlaw-2815	104	19	last	last	ADJ
taxlaw-2815	104	20	six	six	NUM
taxlaw-2815	104	21	months	month	NOUN
taxlaw-2815	104	22	of	of	ADP
taxlaw-2815	104	23	the	the	DET
taxlaw-2815	104	24	taxable	taxable	ADJ
taxlaw-2815	104	25	year	year	NOUN
taxlaw-2815	104	26	and	and	CCONJ
taxlaw-2815	104	27	maintaining	maintain	VERB
taxlaw-2815	104	28	a	a	DET
taxlaw-2815	104	29	household	household	NOUN
taxlaw-2815	104	30	with	with	ADP
taxlaw-2815	104	31	a	a	DET
taxlaw-2815	104	32	child	child	NOUN
taxlaw-2815	104	33	;	;	PUNCT
taxlaw-2815	104	34	an	an	DET
taxlaw-2815	104	35	individual	individual	ADJ
taxlaw-2815	104	36	meeting	meeting	NOUN
taxlaw-2815	104	37	the	the	DET
taxlaw-2815	104	38	requirements	requirement	NOUN
taxlaw-2815	104	39	of	of	ADP
taxlaw-2815	104	40	§	§	PROPN
taxlaw-2815	104	41	7703(b	7703(b	NOUN
taxlaw-2815	104	42	)	)	PUNCT
taxlaw-2815	104	43	is	be	AUX
taxlaw-2815	104	44	not	not	PART
taxlaw-2815	104	45	considered	consider	VERB
taxlaw-2815	104	46	married	married	ADJ
taxlaw-2815	104	47	and	and	CCONJ
taxlaw-2815	104	48	thus	thus	ADV
taxlaw-2815	104	49	remains	remain	VERB
taxlaw-2815	104	50	eligible	eligible	ADJ
taxlaw-2815	104	51	for	for	ADP
taxlaw-2815	104	52	the	the	DET
taxlaw-2815	104	53	earned	earn	VERB
taxlaw-2815	104	54	income	income	NOUN
taxlaw-2815	104	55	credit	credit	NOUN
taxlaw-2815	104	56	because	because	SCONJ
taxlaw-2815	104	57	he	he	PRON
taxlaw-2815	104	58	or	or	CCONJ
taxlaw-2815	104	59	she	she	PRON
taxlaw-2815	104	60	is	be	AUX
taxlaw-2815	104	61	permitted	permit	VERB
taxlaw-2815	104	62	to	to	PART
taxlaw-2815	104	63	file	file	VERB
taxlaw-2815	104	64	as	as	ADP
taxlaw-2815	104	65	“	"	PUNCT
taxlaw-2815	104	66	head	head	NOUN
taxlaw-2815	104	67	of	of	ADP
taxlaw-2815	104	68	household	household	NOUN
taxlaw-2815	104	69	”	"	PUNCT
taxlaw-2815	104	70	rather	rather	ADV
taxlaw-2815	104	71	than	than	ADP
taxlaw-2815	104	72	“	"	PUNCT
taxlaw-2815	104	73	married	married	ADJ
taxlaw-2815	104	74	filing	filing	NOUN
taxlaw-2815	104	75	separately	separately	ADV
taxlaw-2815	104	76	.	.	PUNCT
taxlaw-2815	104	77	”	"	PUNCT
taxlaw-2815	105	1	15	15	NUM
taxlaw-2815	105	2	see	see	VERB
taxlaw-2815	105	3	infra	infra	NOUN
taxlaw-2815	105	4	part	part	NOUN
taxlaw-2815	105	5	iv.b	iv.b	NOUN
taxlaw-2815	105	6	.	.	PROPN
taxlaw-2815	105	7	100	100	NUM
taxlaw-2815	105	8	columbia	columbia	PROPN
taxlaw-2815	105	9	journal	journal	PROPN
taxlaw-2815	105	10	of	of	ADP
taxlaw-2815	105	11	tax	tax	NOUN
taxlaw-2815	105	12	law	law	NOUN
taxlaw-2815	105	13	[	[	X
taxlaw-2815	105	14	vol.4:94	vol.4:94	DET
taxlaw-2815	105	15	part	part	NOUN
taxlaw-2815	105	16	iii	iii	X
taxlaw-2815	105	17	will	will	AUX
taxlaw-2815	105	18	present	present	VERB
taxlaw-2815	105	19	a	a	DET
taxlaw-2815	105	20	detailed	detailed	ADJ
taxlaw-2815	105	21	overview	overview	NOUN
taxlaw-2815	105	22	of	of	ADP
taxlaw-2815	105	23	the	the	DET
taxlaw-2815	105	24	procedures	procedure	NOUN
taxlaw-2815	105	25	for	for	ADP
taxlaw-2815	105	26	innocent	innocent	ADJ
taxlaw-2815	105	27	spouse	spouse	NOUN
taxlaw-2815	105	28	relief	relief	NOUN
taxlaw-2815	105	29	.	.	PUNCT
taxlaw-2815	106	1	the	the	DET
taxlaw-2815	106	2	innocent	innocent	ADJ
taxlaw-2815	106	3	spouse	spouse	NOUN
taxlaw-2815	106	4	relief	relief	NOUN
taxlaw-2815	106	5	process	process	NOUN
taxlaw-2815	106	6	is	be	AUX
taxlaw-2815	106	7	time	time	NOUN
taxlaw-2815	106	8	-	-	PUNCT
taxlaw-2815	106	9	consuming	consume	VERB
taxlaw-2815	106	10	,	,	PUNCT
taxlaw-2815	106	11	inefficient	inefficient	ADJ
taxlaw-2815	106	12	,	,	PUNCT
taxlaw-2815	106	13	and	and	CCONJ
taxlaw-2815	106	14	results	result	NOUN
taxlaw-2815	106	15	in	in	ADP
taxlaw-2815	106	16	inconsistent	inconsistent	ADJ
taxlaw-2815	106	17	outcomes	outcome	NOUN
taxlaw-2815	106	18	.	.	PUNCT
taxlaw-2815	107	1	it	it	PRON
taxlaw-2815	107	2	is	be	AUX
taxlaw-2815	107	3	not	not	PART
taxlaw-2815	107	4	uncommon	uncommon	ADJ
taxlaw-2815	107	5	for	for	SCONJ
taxlaw-2815	107	6	a	a	DET
taxlaw-2815	107	7	taxpayer	taxpayer	NOUN
taxlaw-2815	107	8	to	to	PART
taxlaw-2815	107	9	spend	spend	VERB
taxlaw-2815	107	10	several	several	ADJ
taxlaw-2815	107	11	years	year	NOUN
taxlaw-2815	107	12	and	and	CCONJ
taxlaw-2815	107	13	untold	untold	ADJ
taxlaw-2815	107	14	resources	resource	NOUN
taxlaw-2815	107	15	trying	try	VERB
taxlaw-2815	107	16	to	to	PART
taxlaw-2815	107	17	obtain	obtain	VERB
taxlaw-2815	107	18	the	the	DET
taxlaw-2815	107	19	legal	legal	ADJ
taxlaw-2815	107	20	relief	relief	NOUN
taxlaw-2815	107	21	he	he	PRON
taxlaw-2815	107	22	or	or	CCONJ
taxlaw-2815	107	23	she	she	PRON
taxlaw-2815	107	24	seeks.16	seeks.16	VERB
taxlaw-2815	107	25	the	the	DET
taxlaw-2815	107	26	majority	majority	NOUN
taxlaw-2815	107	27	of	of	ADP
taxlaw-2815	107	28	initial	initial	ADJ
taxlaw-2815	107	29	requests	request	NOUN
taxlaw-2815	107	30	for	for	ADP
taxlaw-2815	107	31	innocent	innocent	ADJ
taxlaw-2815	107	32	spouse	spouse	NOUN
taxlaw-2815	107	33	relief	relief	NOUN
taxlaw-2815	107	34	are	be	AUX
taxlaw-2815	107	35	denied,17	denied,17	NUM
taxlaw-2815	107	36	meaning	mean	VERB
taxlaw-2815	107	37	the	the	DET
taxlaw-2815	107	38	taxpayer	taxpayer	NOUN
taxlaw-2815	107	39	must	must	AUX
taxlaw-2815	107	40	pursue	pursue	VERB
taxlaw-2815	107	41	an	an	DET
taxlaw-2815	107	42	administrative	administrative	ADJ
taxlaw-2815	107	43	appeal	appeal	NOUN
taxlaw-2815	107	44	and	and	CCONJ
taxlaw-2815	107	45	often	often	ADV
taxlaw-2815	107	46	judicial	judicial	ADJ
taxlaw-2815	107	47	review	review	NOUN
taxlaw-2815	107	48	of	of	ADP
taxlaw-2815	107	49	the	the	DET
taxlaw-2815	107	50	claim	claim	NOUN
taxlaw-2815	107	51	.	.	PUNCT
taxlaw-2815	108	1	in	in	ADP
taxlaw-2815	108	2	recent	recent	ADJ
taxlaw-2815	108	3	years	year	NOUN
taxlaw-2815	108	4	the	the	DET
taxlaw-2815	108	5	process	process	NOUN
taxlaw-2815	108	6	has	have	AUX
taxlaw-2815	108	7	become	become	VERB
taxlaw-2815	108	8	ever	ever	ADV
taxlaw-2815	108	9	more	more	ADV
taxlaw-2815	108	10	liberalized	liberalize	VERB
taxlaw-2815	108	11	,	,	PUNCT
taxlaw-2815	108	12	broadening	broaden	VERB
taxlaw-2815	108	13	the	the	DET
taxlaw-2815	108	14	grounds	ground	NOUN
taxlaw-2815	108	15	for	for	ADP
taxlaw-2815	108	16	relief	relief	NOUN
taxlaw-2815	108	17	and	and	CCONJ
taxlaw-2815	108	18	the	the	DET
taxlaw-2815	108	19	scope	scope	NOUN
taxlaw-2815	108	20	of	of	ADP
taxlaw-2815	108	21	judicial	judicial	ADJ
taxlaw-2815	108	22	review	review	NOUN
taxlaw-2815	108	23	if	if	SCONJ
taxlaw-2815	108	24	relief	relief	NOUN
taxlaw-2815	108	25	is	be	AUX
taxlaw-2815	108	26	denied	deny	VERB
taxlaw-2815	108	27	.	.	PUNCT
taxlaw-2815	109	1	in	in	ADP
taxlaw-2815	109	2	1998	1998	NUM
taxlaw-2815	109	3	,	,	PUNCT
taxlaw-2815	109	4	when	when	SCONJ
taxlaw-2815	109	5	congress	congress	PROPN
taxlaw-2815	109	6	enacted	enact	VERB
taxlaw-2815	109	7	§	§	PROPN
taxlaw-2815	109	8	6015(f),18	6015(f),18	NUM
taxlaw-2815	109	9	more	more	ADJ
taxlaw-2815	109	10	taxpayers	taxpayer	NOUN
taxlaw-2815	109	11	became	become	VERB
taxlaw-2815	109	12	eligible	eligible	ADJ
taxlaw-2815	109	13	for	for	ADP
taxlaw-2815	109	14	relief	relief	NOUN
taxlaw-2815	109	15	and	and	CCONJ
taxlaw-2815	109	16	the	the	DET
taxlaw-2815	109	17	number	number	NOUN
taxlaw-2815	109	18	of	of	ADP
taxlaw-2815	109	19	claims	claim	NOUN
taxlaw-2815	109	20	increased	increase	VERB
taxlaw-2815	109	21	.	.	PUNCT
taxlaw-2815	110	1	since	since	SCONJ
taxlaw-2815	110	2	that	that	DET
taxlaw-2815	110	3	time	time	NOUN
taxlaw-2815	110	4	,	,	PUNCT
taxlaw-2815	110	5	the	the	DET
taxlaw-2815	110	6	service	service	NOUN
taxlaw-2815	110	7	has	have	AUX
taxlaw-2815	110	8	regularly	regularly	ADV
taxlaw-2815	110	9	received	receive	VERB
taxlaw-2815	110	10	up	up	ADP
taxlaw-2815	110	11	to	to	PART
taxlaw-2815	110	12	fifty	fifty	NUM
taxlaw-2815	110	13	thousand	thousand	NUM
taxlaw-2815	110	14	requests	request	NOUN
taxlaw-2815	110	15	for	for	ADP
taxlaw-2815	110	16	innocent	innocent	ADJ
taxlaw-2815	110	17	spouse	spouse	NOUN
taxlaw-2815	110	18	relief	relief	NOUN
taxlaw-2815	110	19	a	a	DET
taxlaw-2815	110	20	year	year	NOUN
taxlaw-2815	110	21	,	,	PUNCT
taxlaw-2815	110	22	and	and	CCONJ
taxlaw-2815	110	23	it	it	PRON
taxlaw-2815	110	24	grants	grant	VERB
taxlaw-2815	110	25	fewer	few	ADJ
taxlaw-2815	110	26	than	than	ADP
taxlaw-2815	110	27	half	half	NOUN
taxlaw-2815	110	28	of	of	ADP
taxlaw-2815	110	29	them.19	them.19	NOUN
taxlaw-2815	110	30	taxpayers	taxpayer	NOUN
taxlaw-2815	110	31	are	be	AUX
taxlaw-2815	110	32	statutorily	statutorily	ADV
taxlaw-2815	110	33	entitled	entitle	VERB
taxlaw-2815	110	34	to	to	PART
taxlaw-2815	110	35	petition	petition	VERB
taxlaw-2815	110	36	the	the	DET
taxlaw-2815	110	37	tax	tax	NOUN
taxlaw-2815	110	38	court	court	NOUN
taxlaw-2815	110	39	if	if	SCONJ
taxlaw-2815	110	40	the	the	DET
taxlaw-2815	110	41	service	service	NOUN
taxlaw-2815	110	42	denies	deny	VERB
taxlaw-2815	110	43	the	the	DET
taxlaw-2815	110	44	request	request	NOUN
taxlaw-2815	110	45	for	for	ADP
taxlaw-2815	110	46	relief	relief	NOUN
taxlaw-2815	110	47	;	;	PUNCT
taxlaw-2815	110	48	innocent	innocent	ADJ
taxlaw-2815	110	49	spouse	spouse	NOUN
taxlaw-2815	110	50	appeals	appeal	NOUN
taxlaw-2815	110	51	are	be	AUX
taxlaw-2815	110	52	consistently	consistently	ADV
taxlaw-2815	110	53	among	among	ADP
taxlaw-2815	110	54	the	the	DET
taxlaw-2815	110	55	ten	ten	NUM
taxlaw-2815	110	56	most	most	ADV
taxlaw-2815	110	57	litigated	litigated	ADJ
taxlaw-2815	110	58	tax	tax	NOUN
taxlaw-2815	110	59	issues	issue	NOUN
taxlaw-2815	110	60	in	in	ADP
taxlaw-2815	110	61	federal	federal	ADJ
taxlaw-2815	110	62	court	court	NOUN
taxlaw-2815	110	63	each	each	DET
taxlaw-2815	110	64	year.20	year.20	NOUN
taxlaw-2815	110	65	the	the	DET
taxlaw-2815	110	66	facts	fact	NOUN
taxlaw-2815	110	67	set	set	VERB
taxlaw-2815	110	68	out	out	ADP
taxlaw-2815	110	69	in	in	ADP
taxlaw-2815	110	70	the	the	DET
taxlaw-2815	110	71	tax	tax	NOUN
taxlaw-2815	110	72	court	court	NOUN
taxlaw-2815	110	73	’s	’s	PART
taxlaw-2815	110	74	opinion	opinion	NOUN
taxlaw-2815	110	75	in	in	ADP
taxlaw-2815	110	76	bozick	bozick	NOUN
taxlaw-2815	110	77	certainly	certainly	ADV
taxlaw-2815	110	78	weighed	weigh	VERB
taxlaw-2815	110	79	in	in	ADP
taxlaw-2815	110	80	her	her	PRON
taxlaw-2815	110	81	favor	favor	NOUN
taxlaw-2815	110	82	and	and	CCONJ
taxlaw-2815	110	83	portrayed	portray	VERB
taxlaw-2815	110	84	her	she	PRON
taxlaw-2815	110	85	in	in	ADP
taxlaw-2815	110	86	a	a	DET
taxlaw-2815	110	87	sympathetic	sympathetic	ADJ
taxlaw-2815	110	88	light	light	NOUN
taxlaw-2815	110	89	.	.	PUNCT
taxlaw-2815	111	1	yet	yet	CCONJ
taxlaw-2815	111	2	it	it	PRON
taxlaw-2815	111	3	took	take	VERB
taxlaw-2815	111	4	her	her	PRON
taxlaw-2815	111	5	three	three	NUM
taxlaw-2815	111	6	years	year	NOUN
taxlaw-2815	111	7	to	to	PART
taxlaw-2815	111	8	obtain	obtain	VERB
taxlaw-2815	111	9	relief	relief	NOUN
taxlaw-2815	111	10	.	.	PUNCT
taxlaw-2815	112	1	her	her	PRON
taxlaw-2815	112	2	administrative	administrative	ADJ
taxlaw-2815	112	3	request	request	NOUN
taxlaw-2815	112	4	was	be	AUX
taxlaw-2815	112	5	denied	deny	VERB
taxlaw-2815	112	6	,	,	PUNCT
taxlaw-2815	112	7	and	and	CCONJ
taxlaw-2815	112	8	one	one	NUM
taxlaw-2815	112	9	presumes	presume	VERB
taxlaw-2815	112	10	that	that	SCONJ
taxlaw-2815	112	11	the	the	DET
taxlaw-2815	112	12	irs	irs	PROPN
taxlaw-2815	112	13	was	be	AUX
taxlaw-2815	112	14	unwilling	unwilling	ADJ
taxlaw-2815	112	15	or	or	CCONJ
taxlaw-2815	112	16	unable	unable	ADJ
taxlaw-2815	112	17	to	to	PART
taxlaw-2815	112	18	settle	settle	VERB
taxlaw-2815	112	19	the	the	DET
taxlaw-2815	112	20	case	case	NOUN
taxlaw-2815	112	21	in	in	ADP
taxlaw-2815	112	22	her	her	PRON
taxlaw-2815	112	23	favor	favor	NOUN
taxlaw-2815	112	24	after	after	SCONJ
taxlaw-2815	112	25	she	she	PRON
taxlaw-2815	112	26	filed	file	VERB
taxlaw-2815	112	27	her	her	PRON
taxlaw-2815	112	28	tax	tax	NOUN
taxlaw-2815	112	29	court	court	NOUN
taxlaw-2815	112	30	petition.21	petition.21	NOUN
taxlaw-2815	112	31	over	over	ADP
taxlaw-2815	112	32	the	the	DET
taxlaw-2815	112	33	course	course	NOUN
taxlaw-2815	112	34	of	of	ADP
taxlaw-2815	112	35	three	three	NUM
taxlaw-2815	112	36	years	year	NOUN
taxlaw-2815	112	37	,	,	PUNCT
taxlaw-2815	112	38	imagine	imagine	VERB
taxlaw-2815	112	39	how	how	SCONJ
taxlaw-2815	112	40	many	many	ADJ
taxlaw-2815	112	41	hours	hour	NOUN
taxlaw-2815	112	42	of	of	ADP
taxlaw-2815	112	43	work	work	NOUN
taxlaw-2815	112	44	must	must	AUX
taxlaw-2815	112	45	have	have	AUX
taxlaw-2815	112	46	been	be	AUX
taxlaw-2815	112	47	devoted	devote	VERB
taxlaw-2815	112	48	to	to	ADP
taxlaw-2815	112	49	this	this	DET
taxlaw-2815	112	50	file	file	NOUN
taxlaw-2815	112	51	:	:	PUNCT
taxlaw-2815	112	52	by	by	ADP
taxlaw-2815	112	53	the	the	DET
taxlaw-2815	112	54	irs	irs	PROPN
taxlaw-2815	112	55	innocent	innocent	ADJ
taxlaw-2815	112	56	spouse	spouse	NOUN
taxlaw-2815	112	57	unit	unit	NOUN
taxlaw-2815	112	58	,	,	PUNCT
taxlaw-2815	112	59	the	the	DET
taxlaw-2815	112	60	tax	tax	NOUN
taxlaw-2815	112	61	court	court	NOUN
taxlaw-2815	112	62	,	,	PUNCT
taxlaw-2815	112	63	and	and	CCONJ
taxlaw-2815	112	64	ms	ms	PROPN
taxlaw-2815	112	65	.	.	PROPN
taxlaw-2815	112	66	bozick	bozick	PROPN
taxlaw-2815	112	67	and	and	CCONJ
taxlaw-2815	112	68	her	her	PRON
taxlaw-2815	112	69	attorney	attorney	NOUN
taxlaw-2815	112	70	.	.	PUNCT
taxlaw-2815	113	1	during	during	ADP
taxlaw-2815	113	2	that	that	DET
taxlaw-2815	113	3	time	time	NOUN
taxlaw-2815	113	4	,	,	PUNCT
taxlaw-2815	113	5	ms	ms	PROPN
taxlaw-2815	113	6	.	.	PROPN
taxlaw-2815	113	7	bozick	bozick	PROPN
taxlaw-2815	113	8	endured	endure	VERB
taxlaw-2815	113	9	financial	financial	ADJ
taxlaw-2815	113	10	hardship	hardship	NOUN
taxlaw-2815	113	11	and	and	CCONJ
taxlaw-2815	113	12	struggled	struggle	VERB
taxlaw-2815	113	13	to	to	PART
taxlaw-2815	113	14	raise	raise	VERB
taxlaw-2815	113	15	her	her	PRON
taxlaw-2815	113	16	children	child	NOUN
taxlaw-2815	113	17	.	.	PUNCT
taxlaw-2815	114	1	while	while	SCONJ
taxlaw-2815	114	2	i	i	PRON
taxlaw-2815	114	3	agree	agree	VERB
taxlaw-2815	114	4	with	with	ADP
taxlaw-2815	114	5	the	the	DET
taxlaw-2815	114	6	tax	tax	NOUN
taxlaw-2815	114	7	court	court	NOUN
taxlaw-2815	114	8	’s	’s	PART
taxlaw-2815	114	9	finding	finding	NOUN
taxlaw-2815	114	10	in	in	ADP
taxlaw-2815	114	11	this	this	DET
taxlaw-2815	114	12	specific	specific	ADJ
taxlaw-2815	114	13	case	case	NOUN
taxlaw-2815	114	14	and	and	CCONJ
taxlaw-2815	114	15	support	support	VERB
taxlaw-2815	114	16	the	the	DET
taxlaw-2815	114	17	congressional	congressional	ADJ
taxlaw-2815	114	18	intent	intent	NOUN
taxlaw-2815	114	19	of	of	ADP
taxlaw-2815	114	20	the	the	DET
taxlaw-2815	114	21	innocent	innocent	ADJ
taxlaw-2815	114	22	spouse	spouse	NOUN
taxlaw-2815	114	23	provisions	provision	NOUN
taxlaw-2815	114	24	generally	generally	ADV
taxlaw-2815	114	25	,	,	PUNCT
taxlaw-2815	114	26	i	i	PRON
taxlaw-2815	114	27	maintain	maintain	VERB
taxlaw-2815	114	28	that	that	SCONJ
taxlaw-2815	114	29	the	the	DET
taxlaw-2815	114	30	process	process	NOUN
taxlaw-2815	114	31	is	be	AUX
taxlaw-2815	114	32	burdensome	burdensome	ADJ
taxlaw-2815	114	33	to	to	ADP
taxlaw-2815	114	34	taxpayers	taxpayer	NOUN
taxlaw-2815	114	35	and	and	CCONJ
taxlaw-2815	114	36	is	be	AUX
taxlaw-2815	114	37	an	an	DET
taxlaw-2815	114	38	inefficient	inefficient	ADJ
taxlaw-2815	114	39	use	use	NOUN
taxlaw-2815	114	40	of	of	ADP
taxlaw-2815	114	41	administrative	administrative	ADJ
taxlaw-2815	114	42	and	and	CCONJ
taxlaw-2815	114	43	judicial	judicial	ADJ
taxlaw-2815	114	44	16	16	NUM
taxlaw-2815	114	45	see	see	NOUN
taxlaw-2815	114	46	tas	tas	PROPN
taxlaw-2815	114	47	report	report	NOUN
taxlaw-2815	114	48	2001	2001	NUM
taxlaw-2815	114	49	,	,	PUNCT
taxlaw-2815	114	50	supra	supra	PROPN
taxlaw-2815	114	51	note	note	PROPN
taxlaw-2815	114	52	8	8	NUM
taxlaw-2815	114	53	,	,	PUNCT
taxlaw-2815	114	54	at	at	ADP
taxlaw-2815	114	55	134	134	NUM
taxlaw-2815	114	56	(	(	PUNCT
taxlaw-2815	114	57	"	"	PUNCT
taxlaw-2815	114	58	given	give	VERB
taxlaw-2815	114	59	the	the	DET
taxlaw-2815	114	60	many	many	ADJ
taxlaw-2815	114	61	steps	step	NOUN
taxlaw-2815	114	62	and	and	CCONJ
taxlaw-2815	114	63	legal	legal	ADJ
taxlaw-2815	114	64	requirements	requirement	NOUN
taxlaw-2815	114	65	in	in	ADP
taxlaw-2815	114	66	the	the	DET
taxlaw-2815	114	67	process	process	NOUN
taxlaw-2815	114	68	,	,	PUNCT
taxlaw-2815	114	69	even	even	ADV
taxlaw-2815	114	70	the	the	DET
taxlaw-2815	114	71	best	good	ADJ
taxlaw-2815	114	72	case	case	NOUN
taxlaw-2815	114	73	scenario	scenario	NOUN
taxlaw-2815	114	74	requires	require	VERB
taxlaw-2815	114	75	304	304	NUM
taxlaw-2815	114	76	days	day	NOUN
taxlaw-2815	114	77	to	to	PART
taxlaw-2815	114	78	process	process	VERB
taxlaw-2815	114	79	a	a	DET
taxlaw-2815	114	80	claim	claim	NOUN
taxlaw-2815	114	81	for	for	ADP
taxlaw-2815	114	82	relief	relief	NOUN
taxlaw-2815	114	83	under	under	ADP
taxlaw-2815	114	84	irc	irc	PROPN
taxlaw-2815	114	85	§	§	PROPN
taxlaw-2815	114	86	6015	6015	NUM
taxlaw-2815	114	87	.	.	PUNCT
taxlaw-2815	114	88	"	"	PUNCT
taxlaw-2815	114	89	)	)	PUNCT
taxlaw-2815	114	90	.	.	PUNCT
taxlaw-2815	115	1	17	17	NUM
taxlaw-2815	115	2	see	see	VERB
taxlaw-2815	115	3	i	i	PRON
taxlaw-2815	115	4	d.	d.	PROPN
taxlaw-2815	115	5	at	at	ADP
taxlaw-2815	115	6	128	128	NUM
taxlaw-2815	115	7	(	(	PUNCT
taxlaw-2815	115	8	stating	state	VERB
taxlaw-2815	115	9	that	that	SCONJ
taxlaw-2815	115	10	the	the	DET
taxlaw-2815	115	11	irs	irs	PROPN
taxlaw-2815	115	12	rejects	reject	VERB
taxlaw-2815	115	13	49	49	NUM
taxlaw-2815	115	14	%	%	NOUN
taxlaw-2815	115	15	of	of	ADP
taxlaw-2815	115	16	claims	claim	NOUN
taxlaw-2815	115	17	for	for	ADP
taxlaw-2815	115	18	not	not	PART
taxlaw-2815	115	19	meeting	meet	VERB
taxlaw-2815	115	20	requirements	requirement	NOUN
taxlaw-2815	115	21	for	for	ADP
taxlaw-2815	115	22	consideration	consideration	NOUN
taxlaw-2815	115	23	and	and	CCONJ
taxlaw-2815	115	24	only	only	ADV
taxlaw-2815	115	25	47.7	47.7	NUM
taxlaw-2815	115	26	%	%	NOUN
taxlaw-2815	115	27	of	of	ADP
taxlaw-2815	115	28	the	the	DET
taxlaw-2815	115	29	remaining	remain	VERB
taxlaw-2815	115	30	claims	claim	NOUN
taxlaw-2815	115	31	obtain	obtain	VERB
taxlaw-2815	115	32	any	any	DET
taxlaw-2815	115	33	relief	relief	NOUN
taxlaw-2815	115	34	)	)	PUNCT
taxlaw-2815	115	35	.	.	PUNCT
taxlaw-2815	116	1	see	see	VERB
taxlaw-2815	116	2	also	also	ADV
taxlaw-2815	116	3	nat’l	nat’l	NUM
taxlaw-2815	116	4	taxpayer	taxpayer	NOUN
taxlaw-2815	116	5	advocate	advocate	NOUN
taxlaw-2815	116	6	,	,	PUNCT
taxlaw-2815	116	7	another	another	DET
taxlaw-2815	116	8	marriage	marriage	NOUN
taxlaw-2815	116	9	penalty	penalty	NOUN
taxlaw-2815	116	10	—	—	PUNCT
taxlaw-2815	116	11	taxing	tax	VERB
taxlaw-2815	116	12	the	the	DET
taxlaw-2815	116	13	wrong	wrong	ADJ
taxlaw-2815	116	14	spouse	spouse	NOUN
taxlaw-2815	116	15	,	,	PUNCT
taxlaw-2815	116	16	fy	fy	PROPN
taxlaw-2815	116	17	2005	2005	NUM
taxlaw-2815	116	18	ann	ann	PROPN
taxlaw-2815	116	19	.	.	PROPN
taxlaw-2815	117	1	rep	rep	PROPN
taxlaw-2815	117	2	to	to	PART
taxlaw-2815	117	3	cong	cong	VERB
taxlaw-2815	117	4	.	.	PUNCT
taxlaw-2815	118	1	423	423	NUM
taxlaw-2815	118	2	(	(	PUNCT
taxlaw-2815	118	3	2005	2005	NUM
taxlaw-2815	118	4	)	)	PUNCT
taxlaw-2815	119	1	[	[	X
taxlaw-2815	119	2	hereinafter	hereinafter	NOUN
taxlaw-2815	119	3	tas	tas	NOUN
taxlaw-2815	119	4	report	report	NOUN
taxlaw-2815	119	5	2005	2005	NUM
taxlaw-2815	119	6	]	]	PUNCT
taxlaw-2815	119	7	(	(	PUNCT
taxlaw-2815	119	8	citing	cite	VERB
taxlaw-2815	119	9	a	a	DET
taxlaw-2815	119	10	2005	2005	NUM
taxlaw-2815	119	11	irs	irs	PROPN
taxlaw-2815	119	12	report	report	NOUN
taxlaw-2815	119	13	that	that	PRON
taxlaw-2815	119	14	found	find	VERB
taxlaw-2815	119	15	innocent	innocent	ADJ
taxlaw-2815	119	16	spouse	spouse	NOUN
taxlaw-2815	119	17	relief	relief	NOUN
taxlaw-2815	119	18	was	be	AUX
taxlaw-2815	119	19	granted	grant	VERB
taxlaw-2815	119	20	at	at	ADP
taxlaw-2815	119	21	the	the	DET
taxlaw-2815	119	22	administrative	administrative	ADJ
taxlaw-2815	119	23	level	level	NOUN
taxlaw-2815	119	24	“	"	PUNCT
taxlaw-2815	119	25	on	on	ADP
taxlaw-2815	119	26	only	only	ADV
taxlaw-2815	119	27	about	about	ADV
taxlaw-2815	119	28	30	30	NUM
taxlaw-2815	119	29	percent	percent	NOUN
taxlaw-2815	119	30	of	of	ADP
taxlaw-2815	119	31	all	all	DET
taxlaw-2815	119	32	claims	claim	NOUN
taxlaw-2815	119	33	”	"	PUNCT
taxlaw-2815	119	34	)	)	PUNCT
taxlaw-2815	119	35	.	.	PUNCT
taxlaw-2815	120	1	18	18	NUM
taxlaw-2815	120	2	references	reference	NOUN
taxlaw-2815	120	3	to	to	ADP
taxlaw-2815	120	4	a	a	DET
taxlaw-2815	120	5	statute	statute	NOUN
taxlaw-2815	120	6	section	section	NOUN
taxlaw-2815	120	7	are	be	AUX
taxlaw-2815	120	8	to	to	ADP
taxlaw-2815	120	9	the	the	DET
taxlaw-2815	120	10	internal	internal	ADJ
taxlaw-2815	120	11	revenue	revenue	NOUN
taxlaw-2815	120	12	code	code	NOUN
taxlaw-2815	120	13	of	of	ADP
taxlaw-2815	120	14	1986	1986	NUM
taxlaw-2815	120	15	,	,	PUNCT
taxlaw-2815	120	16	as	as	SCONJ
taxlaw-2815	120	17	amended	amend	VERB
taxlaw-2815	120	18	,	,	PUNCT
taxlaw-2815	120	19	unless	unless	SCONJ
taxlaw-2815	120	20	otherwise	otherwise	ADV
taxlaw-2815	120	21	indicated	indicate	VERB
taxlaw-2815	120	22	.	.	PUNCT
taxlaw-2815	121	1	19	19	NUM
taxlaw-2815	121	2	in	in	ADP
taxlaw-2815	121	3	many	many	ADJ
taxlaw-2815	121	4	recent	recent	ADJ
taxlaw-2815	121	5	years	year	NOUN
taxlaw-2815	121	6	,	,	PUNCT
taxlaw-2815	121	7	the	the	DET
taxlaw-2815	121	8	service	service	NOUN
taxlaw-2815	121	9	has	have	AUX
taxlaw-2815	121	10	reported	report	VERB
taxlaw-2815	121	11	receiving	receive	VERB
taxlaw-2815	121	12	more	more	ADJ
taxlaw-2815	121	13	than	than	ADP
taxlaw-2815	121	14	fifty	fifty	NUM
taxlaw-2815	121	15	thousand	thousand	NUM
taxlaw-2815	121	16	requests	request	NOUN
taxlaw-2815	121	17	for	for	ADP
taxlaw-2815	121	18	innocent	innocent	ADJ
taxlaw-2815	121	19	spouse	spouse	NOUN
taxlaw-2815	121	20	relief	relief	NOUN
taxlaw-2815	121	21	.	.	PUNCT
taxlaw-2815	122	1	see	see	VERB
taxlaw-2815	122	2	,	,	PUNCT
taxlaw-2815	122	3	e.g.	e.g.	ADV
taxlaw-2815	122	4	,	,	PUNCT
taxlaw-2815	122	5	nicola	nicola	PROPN
taxlaw-2815	122	6	m.	m.	PROPN
taxlaw-2815	122	7	white	white	PROPN
taxlaw-2815	122	8	,	,	PUNCT
taxlaw-2815	122	9	lawmakers	lawmaker	NOUN
taxlaw-2815	122	10	urge	urge	VERB
taxlaw-2815	122	11	irs	irs	PROPN
taxlaw-2815	122	12	to	to	PART
taxlaw-2815	122	13	review	review	VERB
taxlaw-2815	122	14	innocent	innocent	ADJ
taxlaw-2815	122	15	spouse	spouse	NOUN
taxlaw-2815	122	16	relief	relief	NOUN
taxlaw-2815	122	17	regulations	regulation	NOUN
taxlaw-2815	122	18	,	,	PUNCT
taxlaw-2815	122	19	131	131	NUM
taxlaw-2815	122	20	tax	tax	NOUN
taxlaw-2815	122	21	notes	note	NOUN
taxlaw-2815	122	22	today	today	NOUN
taxlaw-2815	122	23	358	358	NUM
taxlaw-2815	122	24	(	(	PUNCT
taxlaw-2815	122	25	2011	2011	NUM
taxlaw-2815	122	26	)	)	PUNCT
taxlaw-2815	122	27	;	;	PUNCT
taxlaw-2815	122	28	laura	laura	PROPN
taxlaw-2815	122	29	saunders	saunders	PROPN
taxlaw-2815	122	30	,	,	PUNCT
taxlaw-2815	122	31	a	a	DET
taxlaw-2815	122	32	new	new	ADJ
taxlaw-2815	122	33	push	push	NOUN
taxlaw-2815	122	34	to	to	PART
taxlaw-2815	122	35	protect	protect	VERB
taxlaw-2815	122	36	spouses	spouse	NOUN
taxlaw-2815	122	37	,	,	PUNCT
taxlaw-2815	122	38	wall	wall	PROPN
taxlaw-2815	122	39	st	st	PROPN
taxlaw-2815	122	40	.	.	PROPN
taxlaw-2815	122	41	j.	j.	PROPN
taxlaw-2815	122	42	,	,	PUNCT
taxlaw-2815	122	43	may	may	AUX
taxlaw-2815	122	44	28	28	NUM
taxlaw-2815	122	45	,	,	PUNCT
taxlaw-2815	122	46	2011	2011	NUM
taxlaw-2815	122	47	,	,	PUNCT
taxlaw-2815	122	48	at	at	ADP
taxlaw-2815	122	49	9	9	NUM
taxlaw-2815	122	50	-	-	PUNCT
taxlaw-2815	122	51	b.9	b.9	NOUN
taxlaw-2815	122	52	.	.	PUNCT
taxlaw-2815	123	1	a	a	DET
taxlaw-2815	123	2	significant	significant	ADJ
taxlaw-2815	123	3	number	number	NOUN
taxlaw-2815	123	4	of	of	ADP
taxlaw-2815	123	5	these	these	DET
taxlaw-2815	123	6	requests	request	NOUN
taxlaw-2815	123	7	are	be	AUX
taxlaw-2815	123	8	immediately	immediately	ADV
taxlaw-2815	123	9	rejected	reject	VERB
taxlaw-2815	123	10	for	for	ADP
taxlaw-2815	123	11	not	not	PART
taxlaw-2815	123	12	meeting	meet	VERB
taxlaw-2815	123	13	threshold	threshold	NOUN
taxlaw-2815	123	14	criteria	criterion	NOUN
taxlaw-2815	123	15	.	.	PUNCT
taxlaw-2815	124	1	of	of	ADP
taxlaw-2815	124	2	the	the	DET
taxlaw-2815	124	3	remaining	remain	VERB
taxlaw-2815	124	4	requests	request	NOUN
taxlaw-2815	124	5	,	,	PUNCT
taxlaw-2815	124	6	the	the	DET
taxlaw-2815	124	7	relief	relief	NOUN
taxlaw-2815	124	8	rate	rate	NOUN
taxlaw-2815	124	9	is	be	AUX
taxlaw-2815	124	10	still	still	ADV
taxlaw-2815	124	11	low	low	ADJ
taxlaw-2815	124	12	.	.	PUNCT
taxlaw-2815	125	1	see	see	VERB
taxlaw-2815	125	2	,	,	PUNCT
taxlaw-2815	125	3	e.g.	e.g.	ADV
taxlaw-2815	125	4	,	,	PUNCT
taxlaw-2815	125	5	carla	carla	PROPN
taxlaw-2815	125	6	fried	fried	PROPN
taxlaw-2815	125	7	,	,	PUNCT
taxlaw-2815	125	8	for	for	ADP
taxlaw-2815	125	9	‘	'	PUNCT
taxlaw-2815	125	10	innocent	innocent	ADJ
taxlaw-2815	125	11	spouses	spouse	NOUN
taxlaw-2815	125	12	,	,	PUNCT
taxlaw-2815	125	13	’	'	PUNCT
taxlaw-2815	125	14	a	a	DET
taxlaw-2815	125	15	helpful	helpful	ADJ
taxlaw-2815	125	16	shift	shift	NOUN
taxlaw-2815	125	17	in	in	ADP
taxlaw-2815	125	18	i.r.s	i.r.s	PROPN
taxlaw-2815	125	19	.	.	PUNCT
taxlaw-2815	126	1	policy	policy	PROPN
taxlaw-2815	126	2	,	,	PUNCT
taxlaw-2815	126	3	n.y	n.y	PROPN
taxlaw-2815	126	4	.	.	PROPN
taxlaw-2815	126	5	times	times	PROPN
taxlaw-2815	126	6	,	,	PUNCT
taxlaw-2815	126	7	feb	feb	PROPN
taxlaw-2815	126	8	.	.	PROPN
taxlaw-2815	126	9	12	12	NUM
taxlaw-2815	126	10	,	,	PUNCT
taxlaw-2815	126	11	2012	2012	NUM
taxlaw-2815	126	12	,	,	PUNCT
taxlaw-2815	126	13	at	at	ADP
taxlaw-2815	126	14	11	11	NUM
taxlaw-2815	126	15	-	-	NUM
taxlaw-2815	126	16	bu.11	bu.11	ADJ
taxlaw-2815	126	17	(	(	PUNCT
taxlaw-2815	126	18	stating	state	VERB
taxlaw-2815	126	19	that	that	SCONJ
taxlaw-2815	126	20	“	"	PUNCT
taxlaw-2815	126	21	22	22	NUM
taxlaw-2815	126	22	percent	percent	NOUN
taxlaw-2815	126	23	of	of	ADP
taxlaw-2815	126	24	the	the	DET
taxlaw-2815	126	25	32,000	32,000	NUM
taxlaw-2815	126	26	cases	case	NOUN
taxlaw-2815	126	27	filed	file	VERB
taxlaw-2815	126	28	each	each	DET
taxlaw-2815	126	29	year	year	NOUN
taxlaw-2815	126	30	that	that	PRON
taxlaw-2815	126	31	qualify	qualify	VERB
taxlaw-2815	126	32	for	for	ADP
taxlaw-2815	126	33	review	review	NOUN
taxlaw-2815	126	34	are	be	AUX
taxlaw-2815	126	35	granted	grant	VERB
taxlaw-2815	126	36	full	full	ADJ
taxlaw-2815	126	37	relief	relief	NOUN
taxlaw-2815	126	38	”	"	PUNCT
taxlaw-2815	126	39	)	)	PUNCT
taxlaw-2815	126	40	.	.	PUNCT
taxlaw-2815	127	1	20	20	NUM
taxlaw-2815	127	2	see	see	VERB
taxlaw-2815	127	3	i.r.c	i.r.c	NOUN
taxlaw-2815	127	4	.	.	PUNCT
taxlaw-2815	128	1	§	§	PROPN
taxlaw-2815	128	2	7803(c)(2)(b)(ii)(x	7803(c)(2)(b)(ii)(x	NOUN
taxlaw-2815	128	3	)	)	PUNCT
taxlaw-2815	128	4	(	(	PUNCT
taxlaw-2815	128	5	2012	2012	NUM
taxlaw-2815	128	6	)	)	PUNCT
taxlaw-2815	128	7	(	(	PUNCT
taxlaw-2815	128	8	mandating	mandate	VERB
taxlaw-2815	128	9	that	that	SCONJ
taxlaw-2815	128	10	the	the	DET
taxlaw-2815	128	11	national	national	ADJ
taxlaw-2815	128	12	taxpayer	taxpayer	PROPN
taxlaw-2815	128	13	advocate	advocate	PROPN
taxlaw-2815	128	14	report	report	NOUN
taxlaw-2815	128	15	to	to	ADP
taxlaw-2815	128	16	congress	congress	PROPN
taxlaw-2815	128	17	annually	annually	ADV
taxlaw-2815	128	18	on	on	ADP
taxlaw-2815	128	19	the	the	DET
taxlaw-2815	128	20	“	"	PUNCT
taxlaw-2815	128	21	10	10	NUM
taxlaw-2815	128	22	most	most	ADV
taxlaw-2815	128	23	litigated	litigate	VERB
taxlaw-2815	128	24	issues	issue	NOUN
taxlaw-2815	128	25	for	for	ADP
taxlaw-2815	128	26	each	each	DET
taxlaw-2815	128	27	category	category	NOUN
taxlaw-2815	128	28	of	of	ADP
taxlaw-2815	128	29	taxpayers	taxpayer	NOUN
taxlaw-2815	128	30	”	"	PUNCT
taxlaw-2815	128	31	)	)	PUNCT
taxlaw-2815	128	32	.	.	PUNCT
taxlaw-2815	129	1	innocent	innocent	ADJ
taxlaw-2815	129	2	spouse	spouse	NOUN
taxlaw-2815	129	3	relief	relief	NOUN
taxlaw-2815	129	4	has	have	AUX
taxlaw-2815	129	5	appeared	appear	VERB
taxlaw-2815	129	6	on	on	ADP
taxlaw-2815	129	7	this	this	DET
taxlaw-2815	129	8	“	"	PUNCT
taxlaw-2815	129	9	top	top	ADJ
taxlaw-2815	129	10	ten	ten	NUM
taxlaw-2815	129	11	”	"	PUNCT
taxlaw-2815	129	12	list	list	NOUN
taxlaw-2815	129	13	every	every	DET
taxlaw-2815	129	14	year	year	NOUN
taxlaw-2815	129	15	since	since	SCONJ
taxlaw-2815	129	16	2004	2004	NUM
taxlaw-2815	129	17	.	.	PUNCT
taxlaw-2815	130	1	see	see	VERB
taxlaw-2815	130	2	e.g.	e.g.	ADV
taxlaw-2815	130	3	,	,	PUNCT
taxlaw-2815	130	4	nat’l	nat’l	NOUN
taxlaw-2815	130	5	taxpayer	taxpayer	NOUN
taxlaw-2815	130	6	advocate	advocate	NOUN
taxlaw-2815	130	7	,	,	PUNCT
taxlaw-2815	130	8	the	the	DET
taxlaw-2815	130	9	most	most	ADV
taxlaw-2815	130	10	litigated	litigate	VERB
taxlaw-2815	130	11	issues	issue	NOUN
taxlaw-2815	130	12	,	,	PUNCT
taxlaw-2815	130	13	fy	fy	PROPN
taxlaw-2815	130	14	2011	2011	NUM
taxlaw-2815	130	15	ann	ann	PROPN
taxlaw-2815	130	16	.	.	PUNCT
taxlaw-2815	130	17	rep	rep	PROPN
taxlaw-2815	130	18	.	.	PROPN
taxlaw-2815	130	19	to	to	PART
taxlaw-2815	130	20	cong	cong	VERB
taxlaw-2815	130	21	.	.	PUNCT
taxlaw-2815	131	1	589	589	NUM
taxlaw-2815	131	2	(	(	PUNCT
taxlaw-2815	131	3	2011	2011	NUM
taxlaw-2815	131	4	)	)	PUNCT
taxlaw-2815	132	1	[	[	X
taxlaw-2815	132	2	hereinafter	hereinafter	NOUN
taxlaw-2815	132	3	tas	tas	NOUN
taxlaw-2815	132	4	report	report	NOUN
taxlaw-2815	132	5	2011	2011	NUM
taxlaw-2815	132	6	]	]	PUNCT
taxlaw-2815	132	7	(	(	PUNCT
taxlaw-2815	132	8	listing	list	VERB
taxlaw-2815	132	9	relief	relief	NOUN
taxlaw-2815	132	10	from	from	ADP
taxlaw-2815	132	11	joint	joint	ADJ
taxlaw-2815	132	12	and	and	CCONJ
taxlaw-2815	132	13	several	several	ADJ
taxlaw-2815	132	14	liability	liability	NOUN
taxlaw-2815	132	15	as	as	ADP
taxlaw-2815	132	16	the	the	DET
taxlaw-2815	132	17	eighth	eighth	ADJ
taxlaw-2815	132	18	most	most	ADV
taxlaw-2815	132	19	litigated	litigate	VERB
taxlaw-2815	132	20	issue	issue	NOUN
taxlaw-2815	132	21	from	from	ADP
taxlaw-2815	132	22	june	june	PROPN
taxlaw-2815	132	23	1	1	NUM
taxlaw-2815	132	24	,	,	PUNCT
taxlaw-2815	132	25	2010	2010	NUM
taxlaw-2815	132	26	,	,	PUNCT
taxlaw-2815	132	27	to	to	ADP
taxlaw-2815	132	28	may	may	PROPN
taxlaw-2815	132	29	31	31	NUM
taxlaw-2815	132	30	,	,	PUNCT
taxlaw-2815	132	31	2011	2011	NUM
taxlaw-2815	132	32	)	)	PUNCT
taxlaw-2815	132	33	.	.	PUNCT
taxlaw-2815	133	1	the	the	DET
taxlaw-2815	133	2	list	list	NOUN
taxlaw-2815	133	3	includes	include	VERB
taxlaw-2815	133	4	only	only	ADV
taxlaw-2815	133	5	those	those	DET
taxlaw-2815	133	6	cases	case	NOUN
taxlaw-2815	133	7	for	for	ADP
taxlaw-2815	133	8	which	which	PRON
taxlaw-2815	133	9	an	an	DET
taxlaw-2815	133	10	opinion	opinion	NOUN
taxlaw-2815	133	11	is	be	AUX
taxlaw-2815	133	12	issued	issue	VERB
taxlaw-2815	133	13	;	;	PUNCT
taxlaw-2815	133	14	since	since	SCONJ
taxlaw-2815	133	15	2007	2007	NUM
taxlaw-2815	133	16	,	,	PUNCT
taxlaw-2815	133	17	more	more	ADJ
taxlaw-2815	133	18	than	than	ADP
taxlaw-2815	133	19	seventy	seventy	NUM
taxlaw-2815	133	20	-	-	PUNCT
taxlaw-2815	133	21	five	five	NUM
taxlaw-2815	133	22	percent	percent	NOUN
taxlaw-2815	133	23	of	of	ADP
taxlaw-2815	133	24	docketed	docket	VERB
taxlaw-2815	133	25	tax	tax	NOUN
taxlaw-2815	133	26	court	court	NOUN
taxlaw-2815	133	27	cases	case	NOUN
taxlaw-2815	133	28	are	be	AUX
taxlaw-2815	133	29	settled	settle	VERB
taxlaw-2815	133	30	each	each	DET
taxlaw-2815	133	31	year	year	NOUN
taxlaw-2815	133	32	,	,	PUNCT
taxlaw-2815	133	33	and	and	CCONJ
taxlaw-2815	133	34	fewer	few	ADJ
taxlaw-2815	133	35	than	than	ADP
taxlaw-2815	133	36	three	three	NUM
taxlaw-2815	133	37	percent	percent	NOUN
taxlaw-2815	133	38	of	of	ADP
taxlaw-2815	133	39	docketed	docket	VERB
taxlaw-2815	133	40	cases	case	NOUN
taxlaw-2815	133	41	resulted	result	VERB
taxlaw-2815	133	42	in	in	ADP
taxlaw-2815	133	43	trial	trial	NOUN
taxlaw-2815	133	44	and	and	CCONJ
taxlaw-2815	133	45	decision	decision	NOUN
taxlaw-2815	133	46	.	.	PUNCT
taxlaw-2815	134	1	i	i	PRON
taxlaw-2815	134	2	d.	d.	PROPN
taxlaw-2815	134	3	at	at	ADP
taxlaw-2815	134	4	591	591	NUM
taxlaw-2815	134	5	.	.	PUNCT
taxlaw-2815	135	1	thus	thus	ADV
taxlaw-2815	135	2	,	,	PUNCT
taxlaw-2815	135	3	the	the	DET
taxlaw-2815	135	4	vast	vast	ADJ
taxlaw-2815	135	5	majority	majority	NOUN
taxlaw-2815	135	6	of	of	ADP
taxlaw-2815	135	7	docketed	docket	VERB
taxlaw-2815	135	8	cases	case	NOUN
taxlaw-2815	135	9	are	be	AUX
taxlaw-2815	135	10	therefore	therefore	ADV
taxlaw-2815	135	11	not	not	PART
taxlaw-2815	135	12	reflected	reflect	VERB
taxlaw-2815	135	13	in	in	ADP
taxlaw-2815	135	14	these	these	DET
taxlaw-2815	135	15	annual	annual	ADJ
taxlaw-2815	135	16	lists	list	NOUN
taxlaw-2815	135	17	.	.	PUNCT
taxlaw-2815	136	1	21	21	NUM
taxlaw-2815	136	2	once	once	ADV
taxlaw-2815	136	3	a	a	DET
taxlaw-2815	136	4	petition	petition	NOUN
taxlaw-2815	136	5	is	be	AUX
taxlaw-2815	136	6	filed	file	VERB
taxlaw-2815	136	7	with	with	ADP
taxlaw-2815	136	8	the	the	DET
taxlaw-2815	136	9	tax	tax	NOUN
taxlaw-2815	136	10	court	court	NOUN
taxlaw-2815	136	11	,	,	PUNCT
taxlaw-2815	136	12	cases	case	NOUN
taxlaw-2815	136	13	are	be	AUX
taxlaw-2815	136	14	automatically	automatically	ADV
taxlaw-2815	136	15	sent	send	VERB
taxlaw-2815	136	16	to	to	ADP
taxlaw-2815	136	17	an	an	DET
taxlaw-2815	136	18	irs	irs	PROPN
taxlaw-2815	136	19	appeals	appeal	NOUN
taxlaw-2815	136	20	office	office	NOUN
taxlaw-2815	136	21	,	,	PUNCT
taxlaw-2815	136	22	which	which	PRON
taxlaw-2815	136	23	concentrates	concentrate	VERB
taxlaw-2815	136	24	on	on	ADP
taxlaw-2815	136	25	attempting	attempt	VERB
taxlaw-2815	136	26	to	to	PART
taxlaw-2815	136	27	settle	settle	VERB
taxlaw-2815	136	28	cases	case	NOUN
taxlaw-2815	136	29	prior	prior	ADV
taxlaw-2815	136	30	to	to	ADP
taxlaw-2815	136	31	trial	trial	NOUN
taxlaw-2815	136	32	.	.	PUNCT
taxlaw-2815	137	1	that	that	SCONJ
taxlaw-2815	137	2	ms	ms	PROPN
taxlaw-2815	137	3	.	.	PROPN
taxlaw-2815	137	4	bozick	bozick	PROPN
taxlaw-2815	137	5	's	's	PART
taxlaw-2815	137	6	trial	trial	NOUN
taxlaw-2815	137	7	went	go	VERB
taxlaw-2815	137	8	forward	forward	ADV
taxlaw-2815	137	9	indicates	indicate	VERB
taxlaw-2815	137	10	that	that	SCONJ
taxlaw-2815	137	11	the	the	DET
taxlaw-2815	137	12	parties	party	NOUN
taxlaw-2815	137	13	were	be	AUX
taxlaw-2815	137	14	unable	unable	ADJ
taxlaw-2815	137	15	to	to	PART
taxlaw-2815	137	16	do	do	VERB
taxlaw-2815	137	17	so	so	ADV
taxlaw-2815	137	18	.	.	PUNCT
taxlaw-2815	138	1	more	more	ADJ
taxlaw-2815	138	2	than	than	ADP
taxlaw-2815	138	3	seventy	seventy	NUM
taxlaw-2815	138	4	-	-	PUNCT
taxlaw-2815	138	5	five	five	NUM
taxlaw-2815	138	6	percent	percent	NOUN
taxlaw-2815	138	7	of	of	ADP
taxlaw-2815	138	8	tax	tax	NOUN
taxlaw-2815	138	9	court	court	NOUN
taxlaw-2815	138	10	cases	case	NOUN
taxlaw-2815	138	11	are	be	AUX
taxlaw-2815	138	12	settled	settle	VERB
taxlaw-2815	138	13	outside	outside	ADP
taxlaw-2815	138	14	of	of	ADP
taxlaw-2815	138	15	court	court	NOUN
taxlaw-2815	138	16	.	.	PUNCT
taxlaw-2815	139	1	supra	supra	PROPN
taxlaw-2815	139	2	note	note	PROPN
taxlaw-2815	139	3	20	20	NUM
taxlaw-2815	139	4	.	.	PUNCT
taxlaw-2815	139	5	2012	2012	NUM
taxlaw-2815	139	6	]	]	PUNCT
taxlaw-2815	139	7	decoupling	decouple	VERB
taxlaw-2815	139	8	taxes	taxis	NOUN
taxlaw-2815	139	9	and	and	CCONJ
taxlaw-2815	139	10	marriage	marriage	NOUN
taxlaw-2815	139	11	101	101	NUM
taxlaw-2815	139	12	resources	resource	NOUN
taxlaw-2815	139	13	.	.	PUNCT
taxlaw-2815	140	1	moving	move	VERB
taxlaw-2815	140	2	to	to	ADP
taxlaw-2815	140	3	an	an	DET
taxlaw-2815	140	4	individual	individual	ADJ
taxlaw-2815	140	5	filing	filing	NOUN
taxlaw-2815	140	6	system	system	NOUN
taxlaw-2815	140	7	would	would	AUX
taxlaw-2815	140	8	eliminate	eliminate	VERB
taxlaw-2815	140	9	the	the	DET
taxlaw-2815	140	10	need	need	NOUN
taxlaw-2815	140	11	for	for	ADP
taxlaw-2815	140	12	innocent	innocent	ADJ
taxlaw-2815	140	13	spouse	spouse	NOUN
taxlaw-2815	140	14	relief	relief	NOUN
taxlaw-2815	140	15	,	,	PUNCT
taxlaw-2815	140	16	allowing	allow	VERB
taxlaw-2815	140	17	those	those	DET
taxlaw-2815	140	18	resources	resource	NOUN
taxlaw-2815	140	19	to	to	PART
taxlaw-2815	140	20	be	be	AUX
taxlaw-2815	140	21	devoted	devote	VERB
taxlaw-2815	140	22	elsewhere	elsewhere	ADV
taxlaw-2815	140	23	.	.	PUNCT
taxlaw-2815	141	1	part	part	NOUN
taxlaw-2815	141	2	iv	iv	NUM
taxlaw-2815	141	3	examines	examine	VERB
taxlaw-2815	141	4	some	some	PRON
taxlaw-2815	141	5	of	of	ADP
taxlaw-2815	141	6	the	the	DET
taxlaw-2815	141	7	solutions	solution	NOUN
taxlaw-2815	141	8	previously	previously	ADV
taxlaw-2815	141	9	proposed	propose	VERB
taxlaw-2815	141	10	to	to	PART
taxlaw-2815	141	11	address	address	VERB
taxlaw-2815	141	12	the	the	DET
taxlaw-2815	141	13	shortcomings	shortcoming	NOUN
taxlaw-2815	141	14	of	of	ADP
taxlaw-2815	141	15	the	the	DET
taxlaw-2815	141	16	innocent	innocent	ADJ
taxlaw-2815	141	17	spouse	spouse	NOUN
taxlaw-2815	141	18	relief	relief	NOUN
taxlaw-2815	141	19	framework	framework	NOUN
taxlaw-2815	141	20	.	.	PUNCT
taxlaw-2815	142	1	a	a	DET
taxlaw-2815	142	2	chorus	chorus	NOUN
taxlaw-2815	142	3	of	of	ADP
taxlaw-2815	142	4	scholars	scholar	NOUN
taxlaw-2815	142	5	,	,	PUNCT
taxlaw-2815	142	6	professional	professional	ADJ
taxlaw-2815	142	7	associations	association	NOUN
taxlaw-2815	142	8	,	,	PUNCT
taxlaw-2815	142	9	and	and	CCONJ
taxlaw-2815	142	10	the	the	DET
taxlaw-2815	142	11	national	national	ADJ
taxlaw-2815	142	12	taxpayer	taxpayer	PROPN
taxlaw-2815	142	13	advocate	advocate	NOUN
taxlaw-2815	142	14	has	have	AUX
taxlaw-2815	142	15	recommended	recommend	VERB
taxlaw-2815	142	16	one	one	NUM
taxlaw-2815	142	17	solution	solution	NOUN
taxlaw-2815	142	18	in	in	ADP
taxlaw-2815	142	19	particular	particular	ADJ
taxlaw-2815	142	20	—	—	PUNCT
taxlaw-2815	142	21	to	to	PART
taxlaw-2815	142	22	eliminate	eliminate	VERB
taxlaw-2815	142	23	joint	joint	ADJ
taxlaw-2815	142	24	and	and	CCONJ
taxlaw-2815	142	25	several	several	ADJ
taxlaw-2815	142	26	liability	liability	NOUN
taxlaw-2815	142	27	for	for	ADP
taxlaw-2815	142	28	joint	joint	ADJ
taxlaw-2815	142	29	filers.22	filers.22	NOUN
taxlaw-2815	142	30	this	this	DET
taxlaw-2815	142	31	solution	solution	NOUN
taxlaw-2815	142	32	would	would	AUX
taxlaw-2815	142	33	address	address	VERB
taxlaw-2815	142	34	the	the	DET
taxlaw-2815	142	35	first	first	ADJ
taxlaw-2815	142	36	two	two	NUM
taxlaw-2815	142	37	of	of	ADP
taxlaw-2815	142	38	my	my	PRON
taxlaw-2815	142	39	concerns	concern	NOUN
taxlaw-2815	142	40	;	;	PUNCT
taxlaw-2815	142	41	importantly	importantly	ADV
taxlaw-2815	142	42	,	,	PUNCT
taxlaw-2815	142	43	it	it	PRON
taxlaw-2815	142	44	would	would	AUX
taxlaw-2815	142	45	render	render	VERB
taxlaw-2815	142	46	the	the	DET
taxlaw-2815	142	47	innocent	innocent	ADJ
taxlaw-2815	142	48	spouse	spouse	NOUN
taxlaw-2815	142	49	relief	relief	NOUN
taxlaw-2815	142	50	process	process	NOUN
taxlaw-2815	142	51	unnecessary	unnecessary	ADJ
taxlaw-2815	142	52	,	,	PUNCT
taxlaw-2815	142	53	because	because	SCONJ
taxlaw-2815	142	54	each	each	DET
taxlaw-2815	142	55	spouse	spouse	NOUN
taxlaw-2815	142	56	would	would	AUX
taxlaw-2815	142	57	only	only	ADV
taxlaw-2815	142	58	be	be	AUX
taxlaw-2815	142	59	liable	liable	ADJ
taxlaw-2815	142	60	for	for	ADP
taxlaw-2815	142	61	tax	tax	NOUN
taxlaw-2815	142	62	arising	arise	VERB
taxlaw-2815	142	63	from	from	ADP
taxlaw-2815	142	64	his	his	PRON
taxlaw-2815	142	65	or	or	CCONJ
taxlaw-2815	142	66	her	her	PRON
taxlaw-2815	142	67	proportionate	proportionate	ADJ
taxlaw-2815	142	68	income	income	NOUN
taxlaw-2815	142	69	.	.	PUNCT
taxlaw-2815	143	1	at	at	ADP
taxlaw-2815	143	2	the	the	DET
taxlaw-2815	143	3	direction	direction	NOUN
taxlaw-2815	143	4	of	of	ADP
taxlaw-2815	143	5	congress	congress	PROPN
taxlaw-2815	143	6	,	,	PUNCT
taxlaw-2815	143	7	the	the	DET
taxlaw-2815	143	8	department	department	PROPN
taxlaw-2815	143	9	of	of	ADP
taxlaw-2815	143	10	treasury	treasury	PROPN
taxlaw-2815	143	11	studied	study	VERB
taxlaw-2815	143	12	this	this	PRON
taxlaw-2815	143	13	and	and	CCONJ
taxlaw-2815	143	14	other	other	ADJ
taxlaw-2815	143	15	proposals	proposal	NOUN
taxlaw-2815	143	16	in	in	ADP
taxlaw-2815	143	17	1998	1998	NUM
taxlaw-2815	143	18	and	and	CCONJ
taxlaw-2815	143	19	issued	issue	VERB
taxlaw-2815	143	20	a	a	DET
taxlaw-2815	143	21	comprehensive	comprehensive	ADJ
taxlaw-2815	143	22	report	report	NOUN
taxlaw-2815	143	23	of	of	ADP
taxlaw-2815	143	24	its	its	PRON
taxlaw-2815	143	25	findings	finding	NOUN
taxlaw-2815	143	26	.	.	PUNCT
taxlaw-2815	144	1	the	the	DET
taxlaw-2815	144	2	report	report	NOUN
taxlaw-2815	144	3	concluded	conclude	VERB
taxlaw-2815	144	4	that	that	SCONJ
taxlaw-2815	144	5	there	there	PRON
taxlaw-2815	144	6	were	be	VERB
taxlaw-2815	144	7	sound	sound	ADJ
taxlaw-2815	144	8	policy	policy	NOUN
taxlaw-2815	144	9	and	and	CCONJ
taxlaw-2815	144	10	practical	practical	ADJ
taxlaw-2815	144	11	reasons	reason	NOUN
taxlaw-2815	144	12	to	to	PART
taxlaw-2815	144	13	retain	retain	VERB
taxlaw-2815	144	14	joint	joint	ADJ
taxlaw-2815	144	15	filing	filing	NOUN
taxlaw-2815	144	16	and	and	CCONJ
taxlaw-2815	144	17	joint	joint	ADJ
taxlaw-2815	144	18	and	and	CCONJ
taxlaw-2815	144	19	several	several	ADJ
taxlaw-2815	144	20	liability	liability	NOUN
taxlaw-2815	144	21	for	for	ADP
taxlaw-2815	144	22	married	married	ADJ
taxlaw-2815	144	23	couples	couple	NOUN
taxlaw-2815	144	24	.	.	PUNCT
taxlaw-2815	145	1	instead	instead	ADV
taxlaw-2815	145	2	of	of	ADP
taxlaw-2815	145	3	adopting	adopt	VERB
taxlaw-2815	145	4	the	the	DET
taxlaw-2815	145	5	proposals	proposal	NOUN
taxlaw-2815	145	6	to	to	PART
taxlaw-2815	145	7	eliminate	eliminate	VERB
taxlaw-2815	145	8	joint	joint	ADJ
taxlaw-2815	145	9	and	and	CCONJ
taxlaw-2815	145	10	several	several	ADJ
taxlaw-2815	145	11	liability	liability	NOUN
taxlaw-2815	145	12	,	,	PUNCT
taxlaw-2815	145	13	the	the	DET
taxlaw-2815	145	14	report	report	NOUN
taxlaw-2815	145	15	recommended	recommend	VERB
taxlaw-2815	145	16	modifying	modify	VERB
taxlaw-2815	145	17	the	the	DET
taxlaw-2815	145	18	code	code	NOUN
taxlaw-2815	145	19	to	to	PART
taxlaw-2815	145	20	accommodate	accommodate	VERB
taxlaw-2815	145	21	more	more	ADJ
taxlaw-2815	145	22	cases	case	NOUN
taxlaw-2815	145	23	by	by	ADP
taxlaw-2815	145	24	expanding	expand	VERB
taxlaw-2815	145	25	the	the	DET
taxlaw-2815	145	26	grounds	ground	NOUN
taxlaw-2815	145	27	for	for	ADP
taxlaw-2815	145	28	innocent	innocent	ADJ
taxlaw-2815	145	29	spouse	spouse	NOUN
taxlaw-2815	145	30	relief.23	relief.23	PROPN
taxlaw-2815	145	31	congress	congress	PROPN
taxlaw-2815	145	32	followed	follow	VERB
taxlaw-2815	145	33	this	this	DET
taxlaw-2815	145	34	recommendation	recommendation	NOUN
taxlaw-2815	145	35	,	,	PUNCT
taxlaw-2815	145	36	greatly	greatly	ADV
taxlaw-2815	145	37	broadening	broaden	VERB
taxlaw-2815	145	38	the	the	DET
taxlaw-2815	145	39	circumstances	circumstance	NOUN
taxlaw-2815	145	40	under	under	ADP
taxlaw-2815	145	41	which	which	PRON
taxlaw-2815	145	42	a	a	DET
taxlaw-2815	145	43	joint	joint	ADJ
taxlaw-2815	145	44	filer	filer	NOUN
taxlaw-2815	145	45	can	can	AUX
taxlaw-2815	145	46	later	later	ADV
taxlaw-2815	145	47	apply	apply	VERB
taxlaw-2815	145	48	for	for	ADP
taxlaw-2815	145	49	relief	relief	NOUN
taxlaw-2815	145	50	.	.	PUNCT
taxlaw-2815	146	1	as	as	ADP
taxlaw-2815	146	2	a	a	DET
taxlaw-2815	146	3	result	result	NOUN
taxlaw-2815	146	4	,	,	PUNCT
taxlaw-2815	146	5	since	since	SCONJ
taxlaw-2815	146	6	1998	1998	NUM
taxlaw-2815	146	7	there	there	PRON
taxlaw-2815	146	8	has	have	AUX
taxlaw-2815	146	9	been	be	AUX
taxlaw-2815	146	10	a	a	DET
taxlaw-2815	146	11	drastic	drastic	ADJ
taxlaw-2815	146	12	rise	rise	NOUN
taxlaw-2815	146	13	in	in	ADP
taxlaw-2815	146	14	the	the	DET
taxlaw-2815	146	15	number	number	NOUN
taxlaw-2815	146	16	of	of	ADP
taxlaw-2815	146	17	innocent	innocent	ADJ
taxlaw-2815	146	18	spouse	spouse	NOUN
taxlaw-2815	146	19	relief	relief	NOUN
taxlaw-2815	146	20	claims	claim	NOUN
taxlaw-2815	146	21	filed	file	VERB
taxlaw-2815	146	22	and	and	CCONJ
taxlaw-2815	146	23	a	a	DET
taxlaw-2815	146	24	corresponding	corresponding	ADJ
taxlaw-2815	146	25	increase	increase	NOUN
taxlaw-2815	146	26	in	in	ADP
taxlaw-2815	146	27	the	the	DET
taxlaw-2815	146	28	amount	amount	NOUN
taxlaw-2815	146	29	of	of	ADP
taxlaw-2815	146	30	resources	resource	NOUN
taxlaw-2815	146	31	devoted	devote	VERB
taxlaw-2815	146	32	to	to	ADP
taxlaw-2815	146	33	innocent	innocent	ADJ
taxlaw-2815	146	34	spouse	spouse	NOUN
taxlaw-2815	146	35	claims	claim	NOUN
taxlaw-2815	146	36	.	.	PUNCT
taxlaw-2815	147	1	part	part	NOUN
taxlaw-2815	147	2	iv	iv	NUM
taxlaw-2815	147	3	examines	examine	VERB
taxlaw-2815	147	4	the	the	DET
taxlaw-2815	147	5	reasons	reason	NOUN
taxlaw-2815	147	6	the	the	DET
taxlaw-2815	147	7	treasury	treasury	PROPN
taxlaw-2815	147	8	department	department	NOUN
taxlaw-2815	147	9	did	do	AUX
taxlaw-2815	147	10	not	not	PART
taxlaw-2815	147	11	believe	believe	VERB
taxlaw-2815	147	12	it	it	PRON
taxlaw-2815	147	13	was	be	AUX
taxlaw-2815	147	14	appropriate	appropriate	ADJ
taxlaw-2815	147	15	to	to	PART
taxlaw-2815	147	16	replace	replace	VERB
taxlaw-2815	147	17	or	or	CCONJ
taxlaw-2815	147	18	reform	reform	VERB
taxlaw-2815	147	19	the	the	DET
taxlaw-2815	147	20	joint	joint	ADJ
taxlaw-2815	147	21	and	and	CCONJ
taxlaw-2815	147	22	several	several	ADJ
taxlaw-2815	147	23	liability	liability	NOUN
taxlaw-2815	147	24	standard	standard	NOUN
taxlaw-2815	147	25	;	;	PUNCT
taxlaw-2815	147	26	with	with	ADP
taxlaw-2815	147	27	the	the	DET
taxlaw-2815	147	28	benefit	benefit	NOUN
taxlaw-2815	147	29	of	of	ADP
taxlaw-2815	147	30	hindsight	hindsight	ADJ
taxlaw-2815	147	31	,	,	PUNCT
taxlaw-2815	147	32	i	i	PRON
taxlaw-2815	147	33	evaluate	evaluate	VERB
taxlaw-2815	147	34	those	those	DET
taxlaw-2815	147	35	arguments	argument	NOUN
taxlaw-2815	147	36	.	.	PUNCT
taxlaw-2815	148	1	while	while	SCONJ
taxlaw-2815	148	2	i	i	PRON
taxlaw-2815	148	3	believe	believe	VERB
taxlaw-2815	148	4	eliminating	eliminate	VERB
taxlaw-2815	148	5	joint	joint	ADJ
taxlaw-2815	148	6	liability	liability	NOUN
taxlaw-2815	148	7	would	would	AUX
taxlaw-2815	148	8	have	have	AUX
taxlaw-2815	148	9	been	be	AUX
taxlaw-2815	148	10	a	a	DET
taxlaw-2815	148	11	positive	positive	ADJ
taxlaw-2815	148	12	solution	solution	NOUN
taxlaw-2815	148	13	,	,	PUNCT
taxlaw-2815	148	14	i	i	PRON
taxlaw-2815	148	15	discuss	discuss	VERB
taxlaw-2815	148	16	in	in	ADP
taxlaw-2815	148	17	part	part	NOUN
taxlaw-2815	148	18	v	v	ADP
taxlaw-2815	148	19	why	why	SCONJ
taxlaw-2815	148	20	i	i	PRON
taxlaw-2815	148	21	believe	believe	VERB
taxlaw-2815	148	22	congress	congress	PROPN
taxlaw-2815	148	23	should	should	AUX
taxlaw-2815	148	24	go	go	VERB
taxlaw-2815	148	25	even	even	ADV
taxlaw-2815	148	26	further	far	ADV
taxlaw-2815	148	27	:	:	PUNCT
taxlaw-2815	148	28	it	it	PRON
taxlaw-2815	148	29	should	should	AUX
taxlaw-2815	148	30	eliminate	eliminate	VERB
taxlaw-2815	148	31	joint	joint	ADJ
taxlaw-2815	148	32	filing	filing	NOUN
taxlaw-2815	148	33	altogether	altogether	ADV
taxlaw-2815	148	34	and	and	CCONJ
taxlaw-2815	148	35	require	require	VERB
taxlaw-2815	148	36	all	all	DET
taxlaw-2815	148	37	taxpayers	taxpayer	NOUN
taxlaw-2815	148	38	to	to	PART
taxlaw-2815	148	39	file	file	VERB
taxlaw-2815	148	40	an	an	DET
taxlaw-2815	148	41	individual	individual	ADJ
taxlaw-2815	148	42	return	return	NOUN
taxlaw-2815	148	43	of	of	ADP
taxlaw-2815	148	44	their	their	PRON
taxlaw-2815	148	45	own	own	ADJ
taxlaw-2815	148	46	income.24	income.24	NOUN
taxlaw-2815	148	47	part	part	NOUN
taxlaw-2815	148	48	v	v	NOUN
taxlaw-2815	148	49	will	will	AUX
taxlaw-2815	148	50	elaborate	elaborate	VERB
taxlaw-2815	148	51	on	on	ADP
taxlaw-2815	148	52	the	the	DET
taxlaw-2815	148	53	third	third	NOUN
taxlaw-2815	148	54	of	of	ADP
taxlaw-2815	148	55	the	the	DET
taxlaw-2815	148	56	concerns	concern	NOUN
taxlaw-2815	148	57	i	i	PRON
taxlaw-2815	148	58	outlined	outline	VERB
taxlaw-2815	148	59	above	above	ADV
taxlaw-2815	148	60	,	,	PUNCT
taxlaw-2815	148	61	namely	namely	ADV
taxlaw-2815	148	62	,	,	PUNCT
taxlaw-2815	148	63	that	that	SCONJ
taxlaw-2815	148	64	the	the	DET
taxlaw-2815	148	65	code	code	NOUN
taxlaw-2815	148	66	does	do	AUX
taxlaw-2815	148	67	not	not	PART
taxlaw-2815	148	68	properly	properly	ADV
taxlaw-2815	148	69	reflect	reflect	VERB
taxlaw-2815	148	70	the	the	DET
taxlaw-2815	148	71	demographic	demographic	ADJ
taxlaw-2815	148	72	reality	reality	NOUN
taxlaw-2815	148	73	of	of	ADP
taxlaw-2815	148	74	twenty	twenty	NUM
taxlaw-2815	148	75	-	-	PUNCT
taxlaw-2815	148	76	first	first	ADJ
taxlaw-2815	148	77	century	century	PROPN
taxlaw-2815	148	78	america	america	PROPN
taxlaw-2815	148	79	.	.	PUNCT
taxlaw-2815	149	1	today	today	NOUN
taxlaw-2815	149	2	there	there	PRON
taxlaw-2815	149	3	are	be	VERB
taxlaw-2815	149	4	many	many	ADV
taxlaw-2815	149	5	more	more	ADJ
taxlaw-2815	149	6	accepted	accepted	ADJ
taxlaw-2815	149	7	versions	version	NOUN
taxlaw-2815	149	8	of	of	ADP
taxlaw-2815	149	9	what	what	PRON
taxlaw-2815	149	10	constitutes	constitute	VERB
taxlaw-2815	149	11	a	a	DET
taxlaw-2815	149	12	“	"	PUNCT
taxlaw-2815	149	13	household	household	NOUN
taxlaw-2815	149	14	”	"	PUNCT
taxlaw-2815	149	15	or	or	CCONJ
taxlaw-2815	149	16	“	"	PUNCT
taxlaw-2815	149	17	family	family	NOUN
taxlaw-2815	149	18	unit	unit	NOUN
taxlaw-2815	149	19	”	"	PUNCT
taxlaw-2815	149	20	than	than	SCONJ
taxlaw-2815	149	21	there	there	PRON
taxlaw-2815	149	22	were	be	VERB
taxlaw-2815	149	23	in	in	ADP
taxlaw-2815	149	24	the	the	DET
taxlaw-2815	149	25	mid	mid	ADJ
taxlaw-2815	149	26	-	-	ADJ
taxlaw-2815	149	27	twentieth	twentieth	ADJ
taxlaw-2815	149	28	century	century	NOUN
taxlaw-2815	149	29	,	,	PUNCT
taxlaw-2815	149	30	making	make	VERB
taxlaw-2815	149	31	the	the	DET
taxlaw-2815	149	32	“	"	PUNCT
taxlaw-2815	149	33	married	married	ADJ
taxlaw-2815	149	34	filing	filing	NOUN
taxlaw-2815	149	35	jointly	jointly	ADV
taxlaw-2815	149	36	”	"	PUNCT
taxlaw-2815	149	37	status	status	NOUN
taxlaw-2815	149	38	an	an	DET
taxlaw-2815	149	39	antiquated	antiquated	ADJ
taxlaw-2815	149	40	concept	concept	NOUN
taxlaw-2815	149	41	.	.	PUNCT
taxlaw-2815	150	1	marital	marital	ADJ
taxlaw-2815	150	2	status	status	NOUN
taxlaw-2815	150	3	should	should	AUX
taxlaw-2815	150	4	not	not	PART
taxlaw-2815	150	5	be	be	AUX
taxlaw-2815	150	6	used	use	VERB
taxlaw-2815	150	7	as	as	ADP
taxlaw-2815	150	8	a	a	DET
taxlaw-2815	150	9	proxy	proxy	NOUN
taxlaw-2815	150	10	for	for	ADP
taxlaw-2815	150	11	household	household	NOUN
taxlaw-2815	150	12	composition	composition	NOUN
taxlaw-2815	150	13	because	because	SCONJ
taxlaw-2815	150	14	this	this	PRON
taxlaw-2815	150	15	does	do	AUX
taxlaw-2815	150	16	not	not	PART
taxlaw-2815	150	17	match	match	VERB
taxlaw-2815	150	18	the	the	DET
taxlaw-2815	150	19	reality	reality	NOUN
taxlaw-2815	150	20	.	.	PUNCT
taxlaw-2815	151	1	there	there	PRON
taxlaw-2815	151	2	are	be	VERB
taxlaw-2815	151	3	many	many	ADJ
taxlaw-2815	151	4	reasons	reason	NOUN
taxlaw-2815	151	5	why	why	SCONJ
taxlaw-2815	151	6	it	it	PRON
taxlaw-2815	151	7	is	be	AUX
taxlaw-2815	151	8	time	time	NOUN
taxlaw-2815	151	9	for	for	SCONJ
taxlaw-2815	151	10	the	the	DET
taxlaw-2815	151	11	code	code	NOUN
taxlaw-2815	151	12	to	to	PART
taxlaw-2815	151	13	shift	shift	VERB
taxlaw-2815	151	14	away	away	ADV
taxlaw-2815	151	15	from	from	ADP
taxlaw-2815	151	16	a	a	DET
taxlaw-2815	151	17	system	system	NOUN
taxlaw-2815	151	18	that	that	PRON
taxlaw-2815	151	19	assumes	assume	VERB
taxlaw-2815	151	20	and	and	CCONJ
taxlaw-2815	151	21	favors	favor	VERB
taxlaw-2815	151	22	a	a	DET
taxlaw-2815	151	23	married	married	ADJ
taxlaw-2815	151	24	couple	couple	NOUN
taxlaw-2815	151	25	with	with	ADP
taxlaw-2815	151	26	only	only	ADV
taxlaw-2815	151	27	one	one	NUM
taxlaw-2815	151	28	spouse	spouse	NOUN
taxlaw-2815	151	29	in	in	ADP
taxlaw-2815	151	30	the	the	DET
taxlaw-2815	151	31	labor	labor	NOUN
taxlaw-2815	151	32	force	force	NOUN
taxlaw-2815	151	33	:	:	PUNCT
taxlaw-2815	151	34	the	the	DET
taxlaw-2815	151	35	rise	rise	NOUN
taxlaw-2815	151	36	of	of	ADP
taxlaw-2815	151	37	divorced	divorced	ADJ
taxlaw-2815	151	38	22	22	NUM
taxlaw-2815	151	39	in	in	ADP
taxlaw-2815	151	40	the	the	DET
taxlaw-2815	151	41	1990s	1990	NOUN
taxlaw-2815	151	42	,	,	PUNCT
taxlaw-2815	151	43	the	the	DET
taxlaw-2815	151	44	recommenders	recommender	NOUN
taxlaw-2815	151	45	included	include	VERB
taxlaw-2815	151	46	the	the	DET
taxlaw-2815	151	47	american	american	PROPN
taxlaw-2815	151	48	bar	bar	PROPN
taxlaw-2815	151	49	association	association	PROPN
taxlaw-2815	151	50	,	,	PUNCT
taxlaw-2815	151	51	the	the	DET
taxlaw-2815	151	52	american	american	PROPN
taxlaw-2815	151	53	institute	institute	PROPN
taxlaw-2815	151	54	of	of	ADP
taxlaw-2815	151	55	certified	certify	VERB
taxlaw-2815	151	56	public	public	ADJ
taxlaw-2815	151	57	accountants	accountant	NOUN
taxlaw-2815	151	58	,	,	PUNCT
taxlaw-2815	151	59	and	and	CCONJ
taxlaw-2815	151	60	other	other	ADJ
taxlaw-2815	151	61	academic	academic	ADJ
taxlaw-2815	151	62	commentators	commentator	NOUN
taxlaw-2815	151	63	.	.	PUNCT
taxlaw-2815	152	1	tas	tas	PROPN
taxlaw-2815	152	2	report	report	PROPN
taxlaw-2815	152	3	2005	2005	NUM
taxlaw-2815	152	4	,	,	PUNCT
taxlaw-2815	152	5	supra	supra	PROPN
taxlaw-2815	152	6	note	note	PROPN
taxlaw-2815	152	7	17	17	NUM
taxlaw-2815	152	8	,	,	PUNCT
taxlaw-2815	152	9	at	at	ADP
taxlaw-2815	152	10	409	409	NUM
taxlaw-2815	152	11	n.13	n.13	NUM
taxlaw-2815	152	12	;	;	PUNCT
taxlaw-2815	152	13	see	see	VERB
taxlaw-2815	152	14	also	also	ADV
taxlaw-2815	152	15	dep’t	dep’t	X
taxlaw-2815	152	16	.	.	PUNCT
taxlaw-2815	153	1	of	of	ADP
taxlaw-2815	153	2	the	the	DET
taxlaw-2815	153	3	treas	treas	PROPN
taxlaw-2815	153	4	.	.	PUNCT
taxlaw-2815	153	5	,	,	PUNCT
taxlaw-2815	153	6	report	report	VERB
taxlaw-2815	153	7	to	to	ADP
taxlaw-2815	153	8	the	the	DET
taxlaw-2815	153	9	congress	congress	PROPN
taxlaw-2815	153	10	on	on	ADP
taxlaw-2815	153	11	joint	joint	ADJ
taxlaw-2815	153	12	liability	liability	NOUN
taxlaw-2815	153	13	and	and	CCONJ
taxlaw-2815	153	14	innocent	innocent	ADJ
taxlaw-2815	153	15	spouse	spouse	NOUN
taxlaw-2815	153	16	issues	issue	NOUN
taxlaw-2815	153	17	34–41	34–41	NUM
taxlaw-2815	153	18	(	(	PUNCT
taxlaw-2815	153	19	1998	1998	NUM
taxlaw-2815	153	20	)	)	PUNCT
taxlaw-2815	154	1	[	[	X
taxlaw-2815	154	2	hereinafter	hereinafter	NOUN
taxlaw-2815	154	3	1998	1998	NUM
taxlaw-2815	154	4	treas	trea	NOUN
taxlaw-2815	154	5	.	.	PUNCT
taxlaw-2815	155	1	report	report	NOUN
taxlaw-2815	155	2	on	on	ADP
taxlaw-2815	155	3	jl	jl	NOUN
taxlaw-2815	155	4	and	and	CCONJ
taxlaw-2815	155	5	is	be	AUX
taxlaw-2815	155	6	]	]	X
taxlaw-2815	155	7	,	,	PUNCT
taxlaw-2815	155	8	available	available	ADJ
taxlaw-2815	155	9	at	at	ADP
taxlaw-2815	155	10	http://www.treasury.gov/resource-center/tax-policy/documents/innospos.pdf	http://www.treasury.gov/resource-center/tax-policy/documents/innospos.pdf	PROPN
taxlaw-2815	155	11	.	.	PUNCT
taxlaw-2815	156	1	23	23	NUM
taxlaw-2815	157	1	i	i	PRON
taxlaw-2815	157	2	d.	d.	VERB
taxlaw-2815	157	3	at	at	ADP
taxlaw-2815	157	4	57–58	57–58	PROPN
taxlaw-2815	157	5	.	.	PUNCT
taxlaw-2815	158	1	24	24	NUM
taxlaw-2815	158	2	this	this	DET
taxlaw-2815	158	3	article	article	NOUN
taxlaw-2815	158	4	will	will	AUX
taxlaw-2815	158	5	focus	focus	VERB
taxlaw-2815	158	6	primarily	primarily	ADV
taxlaw-2815	158	7	on	on	ADP
taxlaw-2815	158	8	the	the	DET
taxlaw-2815	158	9	concerns	concern	NOUN
taxlaw-2815	158	10	of	of	ADP
taxlaw-2815	158	11	low	low	ADJ
taxlaw-2815	158	12	-	-	PUNCT
taxlaw-2815	158	13	income	income	NOUN
taxlaw-2815	158	14	taxpayers	taxpayer	NOUN
taxlaw-2815	158	15	,	,	PUNCT
taxlaw-2815	158	16	but	but	CCONJ
taxlaw-2815	158	17	numerous	numerous	ADJ
taxlaw-2815	158	18	scholars	scholar	NOUN
taxlaw-2815	158	19	have	have	AUX
taxlaw-2815	158	20	argued	argue	VERB
taxlaw-2815	158	21	for	for	ADP
taxlaw-2815	158	22	mandatory	mandatory	ADJ
taxlaw-2815	158	23	individual	individual	ADJ
taxlaw-2815	158	24	filing	filing	NOUN
taxlaw-2815	158	25	on	on	ADP
taxlaw-2815	158	26	a	a	DET
taxlaw-2815	158	27	variety	variety	NOUN
taxlaw-2815	158	28	of	of	ADP
taxlaw-2815	158	29	policy	policy	NOUN
taxlaw-2815	158	30	grounds	ground	NOUN
taxlaw-2815	158	31	.	.	PUNCT
taxlaw-2815	159	1	see	see	VERB
taxlaw-2815	159	2	,	,	PUNCT
taxlaw-2815	159	3	e.g.	e.g.	ADV
taxlaw-2815	159	4	,	,	PUNCT
taxlaw-2815	159	5	lily	lily	ADJ
taxlaw-2815	159	6	kahng	kahng	PROPN
taxlaw-2815	159	7	,	,	PUNCT
taxlaw-2815	159	8	one	one	NUM
taxlaw-2815	159	9	is	be	AUX
taxlaw-2815	159	10	the	the	DET
taxlaw-2815	159	11	loneliest	lonely	ADJ
taxlaw-2815	159	12	number	number	NOUN
taxlaw-2815	159	13	:	:	PUNCT
taxlaw-2815	159	14	the	the	DET
taxlaw-2815	159	15	single	single	ADJ
taxlaw-2815	159	16	taxpayer	taxpayer	NOUN
taxlaw-2815	159	17	in	in	ADP
taxlaw-2815	159	18	a	a	DET
taxlaw-2815	159	19	joint	joint	ADJ
taxlaw-2815	159	20	return	return	NOUN
taxlaw-2815	159	21	world	world	NOUN
taxlaw-2815	159	22	,	,	PUNCT
taxlaw-2815	159	23	61	61	NUM
taxlaw-2815	159	24	hastings	hastings	PROPN
taxlaw-2815	159	25	l.j	l.j	PROPN
taxlaw-2815	159	26	.	.	PROPN
taxlaw-2815	159	27	651	651	NUM
taxlaw-2815	159	28	,	,	PUNCT
taxlaw-2815	159	29	684	684	NUM
taxlaw-2815	159	30	(	(	PUNCT
taxlaw-2815	159	31	2010	2010	NUM
taxlaw-2815	159	32	)	)	PUNCT
taxlaw-2815	159	33	(	(	PUNCT
taxlaw-2815	159	34	arguing	argue	VERB
taxlaw-2815	159	35	that	that	SCONJ
taxlaw-2815	159	36	the	the	DET
taxlaw-2815	159	37	joint	joint	ADJ
taxlaw-2815	159	38	return	return	NOUN
taxlaw-2815	159	39	should	should	AUX
taxlaw-2815	159	40	be	be	AUX
taxlaw-2815	159	41	abolished	abolish	VERB
taxlaw-2815	159	42	because	because	SCONJ
taxlaw-2815	159	43	it	it	PRON
taxlaw-2815	159	44	penalizes	penalize	VERB
taxlaw-2815	159	45	single	single	ADJ
taxlaw-2815	159	46	people	people	NOUN
taxlaw-2815	159	47	)	)	PUNCT
taxlaw-2815	159	48	.	.	PUNCT
taxlaw-2815	160	1	see	see	VERB
taxlaw-2815	160	2	also	also	ADV
taxlaw-2815	160	3	james	james	PROPN
taxlaw-2815	160	4	puckett	puckett	PROPN
taxlaw-2815	160	5	,	,	PUNCT
taxlaw-2815	160	6	rethinking	rethink	VERB
taxlaw-2815	160	7	tax	tax	NOUN
taxlaw-2815	160	8	priorities	priority	NOUN
taxlaw-2815	160	9	:	:	PUNCT
taxlaw-2815	160	10	marriage	marriage	NOUN
taxlaw-2815	160	11	neutrality	neutrality	NOUN
taxlaw-2815	160	12	,	,	PUNCT
taxlaw-2815	160	13	children	child	NOUN
taxlaw-2815	160	14	,	,	PUNCT
taxlaw-2815	160	15	and	and	CCONJ
taxlaw-2815	160	16	contemporary	contemporary	ADJ
taxlaw-2815	160	17	families	family	NOUN
taxlaw-2815	160	18	,	,	PUNCT
taxlaw-2815	160	19	78	78	NUM
taxlaw-2815	160	20	u.	u.	NOUN
taxlaw-2815	160	21	cin	cin	PROPN
taxlaw-2815	160	22	.	.	PUNCT
taxlaw-2815	161	1	l.	l.	PROPN
taxlaw-2815	161	2	rev	rev	PROPN
taxlaw-2815	161	3	.	.	PROPN
taxlaw-2815	161	4	1409	1409	NUM
taxlaw-2815	161	5	,	,	PUNCT
taxlaw-2815	161	6	1434	1434	NUM
taxlaw-2815	161	7	(	(	PUNCT
taxlaw-2815	161	8	2010	2010	NUM
taxlaw-2815	161	9	)	)	PUNCT
taxlaw-2815	161	10	(	(	PUNCT
taxlaw-2815	161	11	arguing	argue	VERB
taxlaw-2815	161	12	that	that	SCONJ
taxlaw-2815	161	13	“	"	PUNCT
taxlaw-2815	161	14	[	[	X
taxlaw-2815	161	15	t]he	t]he	ADV
taxlaw-2815	161	16	joint	joint	ADJ
taxlaw-2815	161	17	return	return	NOUN
taxlaw-2815	161	18	(	(	PUNCT
taxlaw-2815	161	19	and	and	CCONJ
taxlaw-2815	161	20	special	special	ADJ
taxlaw-2815	161	21	rates	rate	NOUN
taxlaw-2815	161	22	for	for	ADP
taxlaw-2815	161	23	married	married	ADJ
taxlaw-2815	161	24	taxpayers	taxpayer	NOUN
taxlaw-2815	161	25	)	)	PUNCT
taxlaw-2815	161	26	should	should	AUX
taxlaw-2815	161	27	be	be	AUX
taxlaw-2815	161	28	abolished	abolish	VERB
taxlaw-2815	161	29	as	as	ADP
taxlaw-2815	161	30	an	an	DET
taxlaw-2815	161	31	incoherent	incoherent	ADJ
taxlaw-2815	161	32	penalty	penalty	NOUN
taxlaw-2815	161	33	and	and	CCONJ
taxlaw-2815	161	34	subsidy	subsidy	NOUN
taxlaw-2815	161	35	of	of	ADP
taxlaw-2815	161	36	marriage	marriage	NOUN
taxlaw-2815	161	37	”	"	PUNCT
taxlaw-2815	161	38	)	)	PUNCT
taxlaw-2815	161	39	;	;	PUNCT
taxlaw-2815	161	40	edward	edward	PROPN
taxlaw-2815	161	41	j.	j.	PROPN
taxlaw-2815	161	42	mccaffery	mccaffery	PROPN
taxlaw-2815	161	43	,	,	PUNCT
taxlaw-2815	161	44	taxing	tax	VERB
taxlaw-2815	161	45	women	woman	NOUN
taxlaw-2815	161	46	19	19	NUM
taxlaw-2815	161	47	–	–	PUNCT
taxlaw-2815	161	48	23	23	NUM
taxlaw-2815	161	49	(	(	PUNCT
taxlaw-2815	161	50	1997	1997	NUM
taxlaw-2815	161	51	)	)	PUNCT
taxlaw-2815	161	52	(	(	PUNCT
taxlaw-2815	161	53	advocating	advocate	VERB
taxlaw-2815	161	54	individual	individual	ADJ
taxlaw-2815	161	55	filing	filing	NOUN
taxlaw-2815	161	56	as	as	ADP
taxlaw-2815	161	57	more	more	ADV
taxlaw-2815	161	58	beneficial	beneficial	ADJ
taxlaw-2815	161	59	for	for	ADP
taxlaw-2815	161	60	women	woman	NOUN
taxlaw-2815	161	61	)	)	PUNCT
taxlaw-2815	161	62	;	;	PUNCT
taxlaw-2815	161	63	lawrence	lawrence	PROPN
taxlaw-2815	161	64	zelenak	zelenak	PROPN
taxlaw-2815	161	65	,	,	PUNCT
taxlaw-2815	161	66	marriage	marriage	NOUN
taxlaw-2815	161	67	and	and	CCONJ
taxlaw-2815	161	68	the	the	DET
taxlaw-2815	161	69	income	income	NOUN
taxlaw-2815	161	70	tax	tax	NOUN
taxlaw-2815	161	71	,	,	PUNCT
taxlaw-2815	161	72	67	67	NUM
taxlaw-2815	161	73	s.	s.	PROPN
taxlaw-2815	161	74	cal	cal	PROPN
taxlaw-2815	161	75	.	.	PUNCT
taxlaw-2815	162	1	l.	l.	PROPN
taxlaw-2815	162	2	rev	rev	AUX
taxlaw-2815	162	3	.	.	PROPN
taxlaw-2815	162	4	339	339	NUM
taxlaw-2815	162	5	(	(	PUNCT
taxlaw-2815	162	6	1994	1994	NUM
taxlaw-2815	162	7	)	)	PUNCT
taxlaw-2815	162	8	(	(	PUNCT
taxlaw-2815	162	9	concluding	conclude	VERB
taxlaw-2815	162	10	that	that	DET
taxlaw-2815	162	11	mandatory	mandatory	ADJ
taxlaw-2815	162	12	separate	separate	ADJ
taxlaw-2815	162	13	returns	return	NOUN
taxlaw-2815	162	14	present	present	VERB
taxlaw-2815	162	15	the	the	DET
taxlaw-2815	162	16	best	good	ADJ
taxlaw-2815	162	17	option	option	NOUN
taxlaw-2815	162	18	among	among	ADP
taxlaw-2815	162	19	imperfect	imperfect	ADJ
taxlaw-2815	162	20	neutralities	neutrality	NOUN
taxlaw-2815	162	21	)	)	PUNCT
taxlaw-2815	162	22	;	;	PUNCT
taxlaw-2815	162	23	marjorie	marjorie	PROPN
taxlaw-2815	162	24	e.	e.	PROPN
taxlaw-2815	162	25	kornhauser	kornhauser	PROPN
taxlaw-2815	162	26	,	,	PUNCT
taxlaw-2815	162	27	love	love	NOUN
taxlaw-2815	162	28	,	,	PUNCT
taxlaw-2815	162	29	money	money	NOUN
taxlaw-2815	162	30	,	,	PUNCT
taxlaw-2815	162	31	and	and	CCONJ
taxlaw-2815	162	32	the	the	DET
taxlaw-2815	162	33	irs	irs	PROPN
taxlaw-2815	162	34	:	:	PUNCT
taxlaw-2815	162	35	family	family	NOUN
taxlaw-2815	162	36	,	,	PUNCT
taxlaw-2815	162	37	income	income	NOUN
taxlaw-2815	162	38	sharing	sharing	NOUN
taxlaw-2815	162	39	,	,	PUNCT
taxlaw-2815	162	40	and	and	CCONJ
taxlaw-2815	162	41	the	the	DET
taxlaw-2815	162	42	joint	joint	ADJ
taxlaw-2815	162	43	income	income	NOUN
taxlaw-2815	162	44	tax	tax	NOUN
taxlaw-2815	162	45	return	return	NOUN
taxlaw-2815	162	46	,	,	PUNCT
taxlaw-2815	162	47	45	45	NUM
taxlaw-2815	162	48	hastings	hastings	PROPN
taxlaw-2815	162	49	l.j	l.j	PROPN
taxlaw-2815	162	50	.	.	PROPN
taxlaw-2815	162	51	63	63	NUM
taxlaw-2815	162	52	,	,	PUNCT
taxlaw-2815	162	53	108	108	NUM
taxlaw-2815	162	54	(	(	PUNCT
taxlaw-2815	162	55	1993	1993	NUM
taxlaw-2815	162	56	)	)	PUNCT
taxlaw-2815	162	57	(	(	PUNCT
taxlaw-2815	162	58	arguing	argue	VERB
taxlaw-2815	162	59	that	that	SCONJ
taxlaw-2815	162	60	individual	individual	ADJ
taxlaw-2815	162	61	tax	tax	NOUN
taxlaw-2815	162	62	returns	return	NOUN
taxlaw-2815	162	63	would	would	AUX
taxlaw-2815	162	64	be	be	AUX
taxlaw-2815	162	65	more	more	ADV
taxlaw-2815	162	66	equitable	equitable	ADJ
taxlaw-2815	162	67	)	)	PUNCT
taxlaw-2815	162	68	.	.	PUNCT
taxlaw-2815	163	1	102	102	NUM
taxlaw-2815	163	2	columbia	columbia	PROPN
taxlaw-2815	163	3	journal	journal	PROPN
taxlaw-2815	163	4	of	of	ADP
taxlaw-2815	163	5	tax	tax	NOUN
taxlaw-2815	163	6	law	law	NOUN
taxlaw-2815	163	7	[	[	X
taxlaw-2815	163	8	vol.4:94	vol.4:94	DET
taxlaw-2815	163	9	individuals	individual	NOUN
taxlaw-2815	163	10	and	and	CCONJ
taxlaw-2815	163	11	single	single	ADJ
taxlaw-2815	163	12	-	-	PUNCT
taxlaw-2815	163	13	parent	parent	NOUN
taxlaw-2815	163	14	households	household	NOUN
taxlaw-2815	163	15	;	;	PUNCT
taxlaw-2815	163	16	the	the	DET
taxlaw-2815	163	17	rise	rise	NOUN
taxlaw-2815	163	18	in	in	ADP
taxlaw-2815	163	19	the	the	DET
taxlaw-2815	163	20	number	number	NOUN
taxlaw-2815	163	21	of	of	ADP
taxlaw-2815	163	22	two	two	NUM
taxlaw-2815	163	23	-	-	PUNCT
taxlaw-2815	163	24	earner	earner	NOUN
taxlaw-2815	163	25	households	household	NOUN
taxlaw-2815	163	26	;	;	PUNCT
taxlaw-2815	163	27	the	the	DET
taxlaw-2815	163	28	significant	significant	ADJ
taxlaw-2815	163	29	increase	increase	NOUN
taxlaw-2815	163	30	in	in	ADP
taxlaw-2815	163	31	the	the	DET
taxlaw-2815	163	32	number	number	NOUN
taxlaw-2815	163	33	of	of	ADP
taxlaw-2815	163	34	couples	couple	NOUN
taxlaw-2815	163	35	who	who	PRON
taxlaw-2815	163	36	live	live	VERB
taxlaw-2815	163	37	together	together	ADV
taxlaw-2815	163	38	in	in	ADP
taxlaw-2815	163	39	a	a	DET
taxlaw-2815	163	40	household	household	NOUN
taxlaw-2815	163	41	but	but	CCONJ
taxlaw-2815	163	42	do	do	VERB
taxlaw-2815	163	43	not	not	PART
taxlaw-2815	163	44	we	we	PRON
taxlaw-2815	163	45	d	d	PROPN
taxlaw-2815	163	46	;	;	PUNCT
taxlaw-2815	163	47	and	and	CCONJ
taxlaw-2815	163	48	the	the	DET
taxlaw-2815	163	49	unavailability	unavailability	NOUN
taxlaw-2815	163	50	of	of	ADP
taxlaw-2815	163	51	this	this	DET
taxlaw-2815	163	52	filing	filing	NOUN
taxlaw-2815	163	53	status	status	NOUN
taxlaw-2815	163	54	for	for	ADP
taxlaw-2815	163	55	individuals	individual	NOUN
taxlaw-2815	163	56	in	in	ADP
taxlaw-2815	163	57	same	same	ADJ
taxlaw-2815	163	58	-	-	PUNCT
taxlaw-2815	163	59	sex	sex	NOUN
taxlaw-2815	163	60	partnerships	partnership	NOUN
taxlaw-2815	163	61	or	or	CCONJ
taxlaw-2815	163	62	marriage	marriage	NOUN
taxlaw-2815	163	63	.	.	PUNCT
taxlaw-2815	164	1	my	my	PRON
taxlaw-2815	164	2	argument	argument	NOUN
taxlaw-2815	164	3	—	—	PUNCT
taxlaw-2815	164	4	that	that	SCONJ
taxlaw-2815	164	5	demographic	demographic	ADJ
taxlaw-2815	164	6	trends	trend	NOUN
taxlaw-2815	164	7	matter	matter	NOUN
taxlaw-2815	164	8	—	—	PUNCT
taxlaw-2815	164	9	will	will	AUX
taxlaw-2815	164	10	focus	focus	VERB
taxlaw-2815	164	11	in	in	ADP
taxlaw-2815	164	12	particular	particular	ADJ
taxlaw-2815	164	13	on	on	ADP
taxlaw-2815	164	14	lowincome	lowincome	NOUN
taxlaw-2815	164	15	taxpayers	taxpayer	NOUN
taxlaw-2815	164	16	.	.	PUNCT
taxlaw-2815	165	1	it	it	PRON
taxlaw-2815	165	2	examines	examine	VERB
taxlaw-2815	165	3	how	how	SCONJ
taxlaw-2815	165	4	the	the	DET
taxlaw-2815	165	5	value	value	NOUN
taxlaw-2815	165	6	of	of	ADP
taxlaw-2815	165	7	the	the	DET
taxlaw-2815	165	8	earned	earn	VERB
taxlaw-2815	165	9	income	income	NOUN
taxlaw-2815	165	10	credit	credit	NOUN
taxlaw-2815	165	11	,	,	PUNCT
taxlaw-2815	165	12	a	a	DET
taxlaw-2815	165	13	refundable	refundable	ADJ
taxlaw-2815	165	14	credit	credit	NOUN
taxlaw-2815	165	15	primarily	primarily	ADV
taxlaw-2815	165	16	benefiting	benefit	VERB
taxlaw-2815	165	17	parents	parent	NOUN
taxlaw-2815	165	18	that	that	PRON
taxlaw-2815	165	19	was	be	AUX
taxlaw-2815	165	20	not	not	PART
taxlaw-2815	165	21	added	add	VERB
taxlaw-2815	165	22	to	to	ADP
taxlaw-2815	165	23	the	the	DET
taxlaw-2815	165	24	code	code	NOUN
taxlaw-2815	165	25	until	until	SCONJ
taxlaw-2815	165	26	several	several	ADJ
taxlaw-2815	165	27	decades	decade	NOUN
taxlaw-2815	165	28	after	after	SCONJ
taxlaw-2815	165	29	the	the	DET
taxlaw-2815	165	30	joint	joint	ADJ
taxlaw-2815	165	31	filing	filing	NOUN
taxlaw-2815	165	32	status	status	NOUN
taxlaw-2815	165	33	was	be	AUX
taxlaw-2815	165	34	introduced	introduce	VERB
taxlaw-2815	165	35	,	,	PUNCT
taxlaw-2815	165	36	has	have	AUX
taxlaw-2815	165	37	changed	change	VERB
taxlaw-2815	165	38	the	the	DET
taxlaw-2815	165	39	stakes	stake	NOUN
taxlaw-2815	165	40	for	for	ADP
taxlaw-2815	165	41	low	low	ADJ
taxlaw-2815	165	42	-	-	PUNCT
taxlaw-2815	165	43	income	income	NOUN
taxlaw-2815	165	44	taxpayers	taxpayer	NOUN
taxlaw-2815	165	45	when	when	SCONJ
taxlaw-2815	165	46	deciding	decide	VERB
taxlaw-2815	165	47	upon	upon	SCONJ
taxlaw-2815	165	48	a	a	DET
taxlaw-2815	165	49	filing	filing	NOUN
taxlaw-2815	165	50	status	status	NOUN
taxlaw-2815	165	51	.	.	PUNCT
taxlaw-2815	166	1	married	married	ADJ
taxlaw-2815	166	2	taxpayers	taxpayer	NOUN
taxlaw-2815	166	3	must	must	AUX
taxlaw-2815	166	4	accept	accept	VERB
taxlaw-2815	166	5	the	the	DET
taxlaw-2815	166	6	risks	risk	NOUN
taxlaw-2815	166	7	of	of	ADP
taxlaw-2815	166	8	joint	joint	ADJ
taxlaw-2815	166	9	and	and	CCONJ
taxlaw-2815	166	10	several	several	ADJ
taxlaw-2815	166	11	liability	liability	NOUN
taxlaw-2815	166	12	or	or	CCONJ
taxlaw-2815	166	13	else	else	ADV
taxlaw-2815	166	14	sacrifice	sacrifice	NOUN
taxlaw-2815	166	15	eligibility	eligibility	NOUN
taxlaw-2815	166	16	for	for	ADP
taxlaw-2815	166	17	the	the	DET
taxlaw-2815	166	18	refundable	refundable	ADJ
taxlaw-2815	166	19	earned	earn	VERB
taxlaw-2815	166	20	income	income	NOUN
taxlaw-2815	166	21	credit	credit	NOUN
taxlaw-2815	166	22	;	;	PUNCT
taxlaw-2815	166	23	choosing	choose	VERB
taxlaw-2815	166	24	the	the	DET
taxlaw-2815	166	25	latter	latter	ADJ
taxlaw-2815	166	26	may	may	AUX
taxlaw-2815	166	27	mean	mean	VERB
taxlaw-2815	166	28	the	the	DET
taxlaw-2815	166	29	taxpayers	taxpayer	NOUN
taxlaw-2815	166	30	forsake	forsake	VERB
taxlaw-2815	166	31	thousands	thousand	NOUN
taxlaw-2815	166	32	of	of	ADP
taxlaw-2815	166	33	dollars	dollar	NOUN
taxlaw-2815	166	34	to	to	PART
taxlaw-2815	166	35	help	help	VERB
taxlaw-2815	166	36	support	support	VERB
taxlaw-2815	166	37	their	their	PRON
taxlaw-2815	166	38	household	household	NOUN
taxlaw-2815	166	39	.	.	PUNCT
taxlaw-2815	167	1	if	if	SCONJ
taxlaw-2815	167	2	the	the	DET
taxlaw-2815	167	3	couple	couple	NOUN
taxlaw-2815	167	4	files	file	NOUN
taxlaw-2815	167	5	jointly	jointly	ADV
taxlaw-2815	167	6	and	and	CCONJ
taxlaw-2815	167	7	a	a	DET
taxlaw-2815	167	8	deficiency	deficiency	NOUN
taxlaw-2815	167	9	is	be	AUX
taxlaw-2815	167	10	later	later	ADV
taxlaw-2815	167	11	determined	determine	VERB
taxlaw-2815	167	12	,	,	PUNCT
taxlaw-2815	167	13	it	it	PRON
taxlaw-2815	167	14	is	be	AUX
taxlaw-2815	167	15	true	true	ADJ
taxlaw-2815	167	16	that	that	SCONJ
taxlaw-2815	167	17	the	the	DET
taxlaw-2815	167	18	spouse	spouse	NOUN
taxlaw-2815	167	19	who	who	PRON
taxlaw-2815	167	20	did	do	AUX
taxlaw-2815	167	21	not	not	PART
taxlaw-2815	167	22	earn	earn	VERB
taxlaw-2815	167	23	the	the	DET
taxlaw-2815	167	24	income	income	NOUN
taxlaw-2815	167	25	or	or	CCONJ
taxlaw-2815	167	26	claim	claim	VERB
taxlaw-2815	167	27	the	the	DET
taxlaw-2815	167	28	deduction	deduction	NOUN
taxlaw-2815	167	29	causing	cause	VERB
taxlaw-2815	167	30	the	the	DET
taxlaw-2815	167	31	unpaid	unpaid	ADJ
taxlaw-2815	167	32	tax	tax	NOUN
taxlaw-2815	167	33	can	can	AUX
taxlaw-2815	167	34	file	file	VERB
taxlaw-2815	167	35	an	an	DET
taxlaw-2815	167	36	innocent	innocent	ADJ
taxlaw-2815	167	37	spouse	spouse	NOUN
taxlaw-2815	167	38	request	request	NOUN
taxlaw-2815	167	39	for	for	ADP
taxlaw-2815	167	40	relief	relief	NOUN
taxlaw-2815	167	41	from	from	ADP
taxlaw-2815	167	42	joint	joint	ADJ
taxlaw-2815	167	43	liability	liability	NOUN
taxlaw-2815	167	44	.	.	PUNCT
taxlaw-2815	168	1	in	in	ADP
taxlaw-2815	168	2	fact	fact	NOUN
taxlaw-2815	168	3	,	,	PUNCT
taxlaw-2815	168	4	low	low	ADJ
taxlaw-2815	168	5	-	-	PUNCT
taxlaw-2815	168	6	income	income	NOUN
taxlaw-2815	168	7	taxpayers	taxpayer	NOUN
taxlaw-2815	168	8	(	(	PUNCT
taxlaw-2815	168	9	as	as	SCONJ
taxlaw-2815	168	10	ms	ms	PROPN
taxlaw-2815	168	11	.	.	PROPN
taxlaw-2815	168	12	bozick	bozick	PROPN
taxlaw-2815	168	13	was	be	AUX
taxlaw-2815	168	14	at	at	ADP
taxlaw-2815	168	15	the	the	DET
taxlaw-2815	168	16	time	time	NOUN
taxlaw-2815	168	17	she	she	PRON
taxlaw-2815	168	18	filed	file	VERB
taxlaw-2815	168	19	)	)	PUNCT
taxlaw-2815	168	20	are	be	AUX
taxlaw-2815	168	21	especially	especially	ADV
taxlaw-2815	168	22	likely	likely	ADJ
taxlaw-2815	168	23	to	to	PART
taxlaw-2815	168	24	file	file	VERB
taxlaw-2815	168	25	for	for	ADP
taxlaw-2815	168	26	such	such	ADJ
taxlaw-2815	168	27	relief	relief	NOUN
taxlaw-2815	168	28	.	.	PUNCT
taxlaw-2815	169	1	taxpayers	taxpayer	NOUN
taxlaw-2815	169	2	who	who	PRON
taxlaw-2815	169	3	request	request	VERB
taxlaw-2815	169	4	innocent	innocent	ADJ
taxlaw-2815	169	5	spouse	spouse	NOUN
taxlaw-2815	169	6	relief	relief	NOUN
taxlaw-2815	169	7	are	be	AUX
taxlaw-2815	169	8	disproportionately	disproportionately	ADV
taxlaw-2815	169	9	low	low	ADJ
taxlaw-2815	169	10	-	-	PUNCT
taxlaw-2815	169	11	income	income	NOUN
taxlaw-2815	169	12	women	woman	NOUN
taxlaw-2815	169	13	who	who	PRON
taxlaw-2815	169	14	are	be	AUX
taxlaw-2815	169	15	unmarried	unmarried	ADJ
taxlaw-2815	169	16	;	;	PUNCT
taxlaw-2815	169	17	often	often	ADV
taxlaw-2815	169	18	they	they	PRON
taxlaw-2815	169	19	are	be	AUX
taxlaw-2815	169	20	struggling	struggle	VERB
taxlaw-2815	169	21	to	to	PART
taxlaw-2815	169	22	maintain	maintain	VERB
taxlaw-2815	169	23	a	a	DET
taxlaw-2815	169	24	home	home	NOUN
taxlaw-2815	169	25	for	for	ADP
taxlaw-2815	169	26	children.25	children.25	NOUN
taxlaw-2815	169	27	most	most	ADV
taxlaw-2815	169	28	often	often	ADV
taxlaw-2815	169	29	,	,	PUNCT
taxlaw-2815	169	30	it	it	PRON
taxlaw-2815	169	31	is	be	AUX
taxlaw-2815	169	32	the	the	DET
taxlaw-2815	169	33	ex	ex	NOUN
taxlaw-2815	169	34	-	-	NOUN
taxlaw-2815	169	35	wife	wife	NOUN
taxlaw-2815	169	36	who	who	PRON
taxlaw-2815	169	37	requests	request	VERB
taxlaw-2815	169	38	innocent	innocent	ADJ
taxlaw-2815	169	39	spouse	spouse	NOUN
taxlaw-2815	169	40	relief	relief	NOUN
taxlaw-2815	169	41	,	,	PUNCT
taxlaw-2815	169	42	and	and	CCONJ
taxlaw-2815	169	43	she	she	PRON
taxlaw-2815	169	44	constitutes	constitute	VERB
taxlaw-2815	169	45	the	the	DET
taxlaw-2815	169	46	lower	lower	ADV
taxlaw-2815	169	47	-	-	PUNCT
taxlaw-2815	169	48	earning	earn	VERB
taxlaw-2815	169	49	half	half	NOUN
taxlaw-2815	169	50	of	of	ADP
taxlaw-2815	169	51	the	the	DET
taxlaw-2815	169	52	divorced	divorce	VERB
taxlaw-2815	169	53	couple.26	couple.26	ADJ
taxlaw-2815	169	54	low	low	ADJ
taxlaw-2815	169	55	-	-	PUNCT
taxlaw-2815	169	56	income	income	NOUN
taxlaw-2815	169	57	taxpayers	taxpayer	NOUN
taxlaw-2815	169	58	qualify	qualify	VERB
taxlaw-2815	169	59	for	for	ADP
taxlaw-2815	169	60	pro	pro	X
taxlaw-2815	169	61	bono	bono	X
taxlaw-2815	169	62	legal	legal	ADJ
taxlaw-2815	169	63	representation	representation	NOUN
taxlaw-2815	169	64	in	in	ADP
taxlaw-2815	169	65	their	their	PRON
taxlaw-2815	169	66	innocent	innocent	ADJ
taxlaw-2815	169	67	spouse	spouse	NOUN
taxlaw-2815	169	68	claims,27	claims,27	NOUN
taxlaw-2815	169	69	presuming	presume	VERB
taxlaw-2815	169	70	that	that	SCONJ
taxlaw-2815	169	71	they	they	PRON
taxlaw-2815	169	72	know	know	VERB
taxlaw-2815	169	73	to	to	PART
taxlaw-2815	169	74	inquire	inquire	VERB
taxlaw-2815	169	75	about	about	ADP
taxlaw-2815	169	76	such	such	ADJ
taxlaw-2815	169	77	relief	relief	NOUN
taxlaw-2815	169	78	and	and	CCONJ
taxlaw-2815	169	79	have	have	VERB
taxlaw-2815	169	80	the	the	DET
taxlaw-2815	169	81	time	time	NOUN
taxlaw-2815	169	82	to	to	PART
taxlaw-2815	169	83	work	work	VERB
taxlaw-2815	169	84	with	with	ADP
taxlaw-2815	169	85	counsel	counsel	NOUN
taxlaw-2815	169	86	in	in	ADP
taxlaw-2815	169	87	pursuing	pursue	VERB
taxlaw-2815	169	88	it	it	PRON
taxlaw-2815	169	89	.	.	PUNCT
taxlaw-2815	170	1	but	but	CCONJ
taxlaw-2815	170	2	it	it	PRON
taxlaw-2815	170	3	is	be	AUX
taxlaw-2815	170	4	certainly	certainly	ADV
taxlaw-2815	170	5	not	not	PART
taxlaw-2815	170	6	an	an	DET
taxlaw-2815	170	7	easy	easy	ADJ
taxlaw-2815	170	8	,	,	PUNCT
taxlaw-2815	170	9	pleasant	pleasant	ADJ
taxlaw-2815	170	10	,	,	PUNCT
taxlaw-2815	170	11	or	or	CCONJ
taxlaw-2815	170	12	quick	quick	ADJ
taxlaw-2815	170	13	process	process	NOUN
taxlaw-2815	170	14	to	to	PART
taxlaw-2815	170	15	endure	endure	VERB
taxlaw-2815	170	16	,	,	PUNCT
taxlaw-2815	170	17	and	and	CCONJ
taxlaw-2815	170	18	there	there	PRON
taxlaw-2815	170	19	is	be	VERB
taxlaw-2815	170	20	a	a	DET
taxlaw-2815	170	21	high	high	ADJ
taxlaw-2815	170	22	likelihood	likelihood	NOUN
taxlaw-2815	170	23	the	the	DET
taxlaw-2815	170	24	taxpayer	taxpayer	NOUN
taxlaw-2815	170	25	will	will	AUX
taxlaw-2815	170	26	not	not	PART
taxlaw-2815	170	27	prevail.28	prevail.28	VERB
taxlaw-2815	170	28	meanwhile	meanwhile	ADV
taxlaw-2815	170	29	,	,	PUNCT
taxlaw-2815	170	30	unmarried	unmarried	ADJ
taxlaw-2815	170	31	couples	couple	NOUN
taxlaw-2815	170	32	raising	raise	VERB
taxlaw-2815	170	33	children	child	NOUN
taxlaw-2815	170	34	together	together	ADV
taxlaw-2815	170	35	,	,	PUNCT
taxlaw-2815	170	36	a	a	DET
taxlaw-2815	170	37	demographic	demographic	ADJ
taxlaw-2815	170	38	group	group	NOUN
taxlaw-2815	170	39	that	that	PRON
taxlaw-2815	170	40	has	have	AUX
taxlaw-2815	170	41	increased	increase	VERB
taxlaw-2815	170	42	at	at	ADP
taxlaw-2815	170	43	a	a	DET
taxlaw-2815	170	44	dramatic	dramatic	ADJ
taxlaw-2815	170	45	rate	rate	NOUN
taxlaw-2815	170	46	since	since	SCONJ
taxlaw-2815	170	47	1960,29	1960,29	PROPN
taxlaw-2815	170	48	do	do	AUX
taxlaw-2815	170	49	not	not	PART
taxlaw-2815	170	50	face	face	VERB
taxlaw-2815	170	51	a	a	DET
taxlaw-2815	170	52	filing	filing	NOUN
taxlaw-2815	170	53	dilemma	dilemma	NOUN
taxlaw-2815	170	54	that	that	PRON
taxlaw-2815	170	55	might	might	AUX
taxlaw-2815	170	56	result	result	VERB
taxlaw-2815	170	57	in	in	ADP
taxlaw-2815	170	58	having	have	VERB
taxlaw-2815	170	59	to	to	PART
taxlaw-2815	170	60	apply	apply	VERB
taxlaw-2815	170	61	for	for	ADP
taxlaw-2815	170	62	relief	relief	NOUN
taxlaw-2815	170	63	from	from	ADP
taxlaw-2815	170	64	joint	joint	ADJ
taxlaw-2815	170	65	liability	liability	NOUN
taxlaw-2815	170	66	.	.	PUNCT
taxlaw-2815	171	1	those	those	DET
taxlaw-2815	171	2	low	low	ADJ
taxlaw-2815	171	3	-	-	PUNCT
taxlaw-2815	171	4	income	income	NOUN
taxlaw-2815	171	5	divorcées	divorcées	NOUN
taxlaw-2815	171	6	who	who	PRON
taxlaw-2815	171	7	have	have	AUX
taxlaw-2815	171	8	endured	endure	VERB
taxlaw-2815	171	9	the	the	DET
taxlaw-2815	171	10	innocent	innocent	ADJ
taxlaw-2815	171	11	spouse	spouse	NOUN
taxlaw-2815	171	12	relief	relief	NOUN
taxlaw-2815	171	13	request	request	NOUN
taxlaw-2815	171	14	process	process	NOUN
taxlaw-2815	171	15	may	may	AUX
taxlaw-2815	171	16	find	find	VERB
taxlaw-2815	171	17	it	it	PRON
taxlaw-2815	171	18	especially	especially	ADV
taxlaw-2815	171	19	galling	gall	VERB
taxlaw-2815	171	20	to	to	PART
taxlaw-2815	171	21	learn	learn	VERB
taxlaw-2815	171	22	that	that	SCONJ
taxlaw-2815	171	23	an	an	DET
taxlaw-2815	171	24	unmarried	unmarried	ADJ
taxlaw-2815	171	25	couple	couple	NOUN
taxlaw-2815	171	26	,	,	PUNCT
taxlaw-2815	171	27	in	in	ADP
taxlaw-2815	171	28	fact	fact	NOUN
taxlaw-2815	171	29	,	,	PUNCT
taxlaw-2815	171	30	can	can	AUX
taxlaw-2815	171	31	receive	receive	VERB
taxlaw-2815	171	32	a	a	DET
taxlaw-2815	171	33	higher	high	ADJ
taxlaw-2815	171	34	overall	overall	ADJ
taxlaw-2815	171	35	earned	earn	VERB
taxlaw-2815	171	36	income	income	NOUN
taxlaw-2815	171	37	credit	credit	NOUN
taxlaw-2815	171	38	than	than	ADP
taxlaw-2815	171	39	a	a	DET
taxlaw-2815	171	40	married	married	ADJ
taxlaw-2815	171	41	couple	couple	NOUN
taxlaw-2815	171	42	with	with	ADP
taxlaw-2815	171	43	an	an	DET
taxlaw-2815	171	44	identical	identical	ADJ
taxlaw-2815	171	45	household	household	NOUN
taxlaw-2815	171	46	income	income	NOUN
taxlaw-2815	171	47	.	.	PUNCT
taxlaw-2815	172	1	25	25	NUM
taxlaw-2815	172	2	tas	ta	NOUN
taxlaw-2815	172	3	report	report	NOUN
taxlaw-2815	172	4	2005	2005	NUM
taxlaw-2815	172	5	,	,	PUNCT
taxlaw-2815	172	6	supra	supra	PROPN
taxlaw-2815	172	7	note	note	PROPN
taxlaw-2815	172	8	17	17	NUM
taxlaw-2815	172	9	,	,	PUNCT
taxlaw-2815	172	10	at	at	ADP
taxlaw-2815	172	11	422	422	NUM
taxlaw-2815	172	12	(	(	PUNCT
taxlaw-2815	172	13	citing	cite	VERB
taxlaw-2815	172	14	data	datum	NOUN
taxlaw-2815	172	15	from	from	ADP
taxlaw-2815	172	16	tax	tax	NOUN
taxlaw-2815	172	17	year	year	NOUN
taxlaw-2815	172	18	2001	2001	NUM
taxlaw-2815	172	19	)	)	PUNCT
taxlaw-2815	172	20	.	.	PUNCT
taxlaw-2815	173	1	for	for	ADP
taxlaw-2815	173	2	this	this	DET
taxlaw-2815	173	3	statistical	statistical	ADJ
taxlaw-2815	173	4	reason	reason	NOUN
taxlaw-2815	173	5	,	,	PUNCT
taxlaw-2815	173	6	i	i	PRON
taxlaw-2815	173	7	refer	refer	VERB
taxlaw-2815	173	8	to	to	ADP
taxlaw-2815	173	9	the	the	DET
taxlaw-2815	173	10	requesting	request	VERB
taxlaw-2815	173	11	spouse	spouse	NOUN
taxlaw-2815	173	12	in	in	ADP
taxlaw-2815	173	13	the	the	DET
taxlaw-2815	173	14	feminine	feminine	NOUN
taxlaw-2815	173	15	or	or	CCONJ
taxlaw-2815	173	16	focus	focus	VERB
taxlaw-2815	173	17	my	my	PRON
taxlaw-2815	173	18	arguments	argument	NOUN
taxlaw-2815	173	19	on	on	ADP
taxlaw-2815	173	20	women	woman	NOUN
taxlaw-2815	173	21	in	in	ADP
taxlaw-2815	173	22	particular	particular	ADJ
taxlaw-2815	173	23	.	.	PUNCT
taxlaw-2815	174	1	this	this	PRON
taxlaw-2815	174	2	is	be	AUX
taxlaw-2815	174	3	not	not	PART
taxlaw-2815	174	4	to	to	PART
taxlaw-2815	174	5	suggest	suggest	VERB
taxlaw-2815	174	6	that	that	SCONJ
taxlaw-2815	174	7	men	man	NOUN
taxlaw-2815	174	8	do	do	AUX
taxlaw-2815	174	9	not	not	PART
taxlaw-2815	174	10	file	file	VERB
taxlaw-2815	174	11	or	or	CCONJ
taxlaw-2815	174	12	succeed	succeed	VERB
taxlaw-2815	174	13	with	with	ADP
taxlaw-2815	174	14	claims	claim	NOUN
taxlaw-2815	174	15	for	for	ADP
taxlaw-2815	174	16	innocent	innocent	ADJ
taxlaw-2815	174	17	spouse	spouse	NOUN
taxlaw-2815	174	18	relief	relief	NOUN
taxlaw-2815	174	19	;	;	PUNCT
taxlaw-2815	174	20	in	in	ADP
taxlaw-2815	174	21	fact	fact	NOUN
taxlaw-2815	174	22	,	,	PUNCT
taxlaw-2815	174	23	in	in	ADP
taxlaw-2815	174	24	one	one	NUM
taxlaw-2815	174	25	of	of	ADP
taxlaw-2815	174	26	my	my	PRON
taxlaw-2815	174	27	first	first	ADJ
taxlaw-2815	174	28	innocent	innocent	ADJ
taxlaw-2815	174	29	spouse	spouse	NOUN
taxlaw-2815	174	30	cases	case	NOUN
taxlaw-2815	174	31	i	i	PRON
taxlaw-2815	174	32	represented	represent	VERB
taxlaw-2815	174	33	an	an	DET
taxlaw-2815	174	34	ex	ex	NOUN
taxlaw-2815	174	35	-	-	NOUN
taxlaw-2815	174	36	husband	husband	NOUN
taxlaw-2815	174	37	who	who	PRON
taxlaw-2815	174	38	was	be	AUX
taxlaw-2815	174	39	granted	grant	VERB
taxlaw-2815	174	40	relief	relief	NOUN
taxlaw-2815	174	41	at	at	ADP
taxlaw-2815	174	42	the	the	DET
taxlaw-2815	174	43	administrative	administrative	ADJ
taxlaw-2815	174	44	appeal	appeal	NOUN
taxlaw-2815	174	45	level	level	NOUN
taxlaw-2815	174	46	.	.	PUNCT
taxlaw-2815	175	1	26	26	NUM
taxlaw-2815	175	2	most	most	ADV
taxlaw-2815	175	3	innocent	innocent	ADJ
taxlaw-2815	175	4	spouse	spouse	NOUN
taxlaw-2815	175	5	claims	claim	NOUN
taxlaw-2815	175	6	are	be	AUX
taxlaw-2815	175	7	filed	file	VERB
taxlaw-2815	175	8	by	by	ADP
taxlaw-2815	175	9	the	the	DET
taxlaw-2815	175	10	lower	lower	ADV
taxlaw-2815	175	11	-	-	PUNCT
taxlaw-2815	175	12	earning	earn	VERB
taxlaw-2815	175	13	spouse	spouse	NOUN
taxlaw-2815	175	14	,	,	PUNCT
taxlaw-2815	175	15	which	which	PRON
taxlaw-2815	175	16	is	be	AUX
taxlaw-2815	175	17	usually	usually	ADV
taxlaw-2815	175	18	the	the	DET
taxlaw-2815	175	19	woman	woman	NOUN
taxlaw-2815	175	20	.	.	PUNCT
taxlaw-2815	176	1	tas	tas	PROPN
taxlaw-2815	176	2	report	report	PROPN
taxlaw-2815	176	3	2001	2001	NUM
taxlaw-2815	176	4	,	,	PUNCT
taxlaw-2815	176	5	supra	supra	PROPN
taxlaw-2815	176	6	note	note	PROPN
taxlaw-2815	176	7	8	8	NUM
taxlaw-2815	176	8	,	,	PUNCT
taxlaw-2815	176	9	at	at	ADP
taxlaw-2815	176	10	132	132	NUM
taxlaw-2815	176	11	.	.	PUNCT
taxlaw-2815	177	1	“	"	PUNCT
taxlaw-2815	177	2	nearly	nearly	ADV
taxlaw-2815	177	3	90	90	NUM
taxlaw-2815	177	4	%	%	NOUN
taxlaw-2815	177	5	of	of	ADP
taxlaw-2815	177	6	the	the	DET
taxlaw-2815	177	7	claims	claim	NOUN
taxlaw-2815	177	8	filed	file	VERB
taxlaw-2815	177	9	for	for	ADP
taxlaw-2815	177	10	relief	relief	NOUN
taxlaw-2815	177	11	from	from	ADP
taxlaw-2815	177	12	joint	joint	ADJ
taxlaw-2815	177	13	and	and	CCONJ
taxlaw-2815	177	14	several	several	ADJ
taxlaw-2815	177	15	liability	liability	NOUN
taxlaw-2815	177	16	are	be	AUX
taxlaw-2815	177	17	filed	file	VERB
taxlaw-2815	177	18	by	by	ADP
taxlaw-2815	177	19	women	woman	NOUN
taxlaw-2815	177	20	with	with	ADP
taxlaw-2815	177	21	earned	earn	VERB
taxlaw-2815	177	22	income	income	NOUN
taxlaw-2815	177	23	that	that	PRON
taxlaw-2815	177	24	is	be	AUX
taxlaw-2815	177	25	approximately	approximately	ADV
taxlaw-2815	177	26	25	25	NUM
taxlaw-2815	177	27	%	%	NOUN
taxlaw-2815	177	28	of	of	ADP
taxlaw-2815	177	29	the	the	DET
taxlaw-2815	177	30	total	total	ADJ
taxlaw-2815	177	31	income	income	NOUN
taxlaw-2815	177	32	on	on	ADP
taxlaw-2815	177	33	a	a	DET
taxlaw-2815	177	34	joint	joint	ADJ
taxlaw-2815	177	35	return	return	NOUN
taxlaw-2815	177	36	.	.	PUNCT
taxlaw-2815	177	37	”	"	PUNCT
taxlaw-2815	178	1	i	i	PRON
taxlaw-2815	178	2	d.	d.	VERB
taxlaw-2815	178	3	at	at	ADP
taxlaw-2815	178	4	128	128	NUM
taxlaw-2815	178	5	.	.	NOUN
taxlaw-2815	178	6	27	27	NUM
taxlaw-2815	178	7	congress	congress	PROPN
taxlaw-2815	178	8	funds	fund	VERB
taxlaw-2815	178	9	a	a	DET
taxlaw-2815	178	10	low	low	ADJ
taxlaw-2815	178	11	-	-	PUNCT
taxlaw-2815	178	12	income	income	NOUN
taxlaw-2815	178	13	taxpayer	taxpayer	NOUN
taxlaw-2815	178	14	clinic	clinic	PROPN
taxlaw-2815	178	15	(	(	PUNCT
taxlaw-2815	178	16	litc	litc	PROPN
taxlaw-2815	178	17	)	)	PUNCT
taxlaw-2815	178	18	program	program	NOUN
taxlaw-2815	178	19	administered	administer	VERB
taxlaw-2815	178	20	by	by	ADP
taxlaw-2815	178	21	the	the	DET
taxlaw-2815	178	22	taxpayer	taxpayer	NOUN
taxlaw-2815	178	23	advocate	advocate	PROPN
taxlaw-2815	178	24	service	service	PROPN
taxlaw-2815	178	25	.	.	PUNCT
taxlaw-2815	179	1	this	this	DET
taxlaw-2815	179	2	program	program	NOUN
taxlaw-2815	179	3	,	,	PUNCT
taxlaw-2815	179	4	which	which	PRON
taxlaw-2815	179	5	was	be	AUX
taxlaw-2815	179	6	established	establish	VERB
taxlaw-2815	179	7	in	in	ADP
taxlaw-2815	179	8	1998	1998	NUM
taxlaw-2815	179	9	with	with	ADP
taxlaw-2815	179	10	the	the	DET
taxlaw-2815	179	11	addition	addition	NOUN
taxlaw-2815	179	12	of	of	ADP
taxlaw-2815	179	13	i.r.c	i.r.c	NOUN
taxlaw-2815	179	14	.	.	PUNCT
taxlaw-2815	180	1	§	§	PROPN
taxlaw-2815	180	2	7526	7526	NUM
taxlaw-2815	180	3	,	,	PUNCT
taxlaw-2815	180	4	provides	provide	VERB
taxlaw-2815	180	5	federal	federal	ADJ
taxlaw-2815	180	6	matching	matching	NOUN
taxlaw-2815	180	7	grants	grant	NOUN
taxlaw-2815	180	8	to	to	ADP
taxlaw-2815	180	9	non	non	ADJ
taxlaw-2815	180	10	-	-	ADJ
taxlaw-2815	180	11	profit	profit	ADJ
taxlaw-2815	180	12	organizations	organization	NOUN
taxlaw-2815	180	13	that	that	PRON
taxlaw-2815	180	14	provide	provide	VERB
taxlaw-2815	180	15	legal	legal	ADJ
taxlaw-2815	180	16	representation	representation	NOUN
taxlaw-2815	180	17	to	to	ADP
taxlaw-2815	180	18	income	income	NOUN
taxlaw-2815	180	19	-	-	PUNCT
taxlaw-2815	180	20	eligible	eligible	ADJ
taxlaw-2815	180	21	taxpayers	taxpayer	NOUN
taxlaw-2815	180	22	who	who	PRON
taxlaw-2815	180	23	have	have	VERB
taxlaw-2815	180	24	a	a	DET
taxlaw-2815	180	25	controversy	controversy	NOUN
taxlaw-2815	180	26	with	with	ADP
taxlaw-2815	180	27	the	the	DET
taxlaw-2815	180	28	internal	internal	ADJ
taxlaw-2815	180	29	revenue	revenue	NOUN
taxlaw-2815	180	30	service	service	NOUN
taxlaw-2815	180	31	.	.	PUNCT
taxlaw-2815	181	1	i	i	PRON
taxlaw-2815	181	2	direct	direct	VERB
taxlaw-2815	181	3	the	the	DET
taxlaw-2815	181	4	litc	litc	PROPN
taxlaw-2815	181	5	program	program	NOUN
taxlaw-2815	181	6	at	at	ADP
taxlaw-2815	181	7	washington	washington	PROPN
taxlaw-2815	181	8	and	and	CCONJ
taxlaw-2815	181	9	lee	lee	PROPN
taxlaw-2815	181	10	university	university	PROPN
taxlaw-2815	181	11	school	school	NOUN
taxlaw-2815	181	12	of	of	ADP
taxlaw-2815	181	13	law	law	NOUN
taxlaw-2815	181	14	,	,	PUNCT
taxlaw-2815	181	15	and	and	CCONJ
taxlaw-2815	181	16	this	this	DET
taxlaw-2815	181	17	article	article	NOUN
taxlaw-2815	181	18	is	be	AUX
taxlaw-2815	181	19	inspired	inspire	VERB
taxlaw-2815	181	20	in	in	ADP
taxlaw-2815	181	21	large	large	ADJ
taxlaw-2815	181	22	part	part	NOUN
taxlaw-2815	181	23	by	by	ADP
taxlaw-2815	181	24	my	my	PRON
taxlaw-2815	181	25	experiences	experience	NOUN
taxlaw-2815	181	26	working	work	VERB
taxlaw-2815	181	27	with	with	ADP
taxlaw-2815	181	28	these	these	DET
taxlaw-2815	181	29	clients	client	NOUN
taxlaw-2815	181	30	.	.	PUNCT
taxlaw-2815	182	1	28	28	NUM
taxlaw-2815	182	2	supra	supra	PROPN
taxlaw-2815	182	3	note	note	NOUN
taxlaw-2815	182	4	17	17	NUM
taxlaw-2815	182	5	.	.	NOUN
taxlaw-2815	182	6	29	29	NUM
taxlaw-2815	182	7	see	see	VERB
taxlaw-2815	182	8	the	the	DET
taxlaw-2815	182	9	nat’l	nat’l	NOUN
taxlaw-2815	182	10	marriage	marriage	NOUN
taxlaw-2815	182	11	project	project	NOUN
taxlaw-2815	182	12	,	,	PUNCT
taxlaw-2815	182	13	the	the	DET
taxlaw-2815	182	14	state	state	NOUN
taxlaw-2815	182	15	of	of	ADP
taxlaw-2815	182	16	our	our	PRON
taxlaw-2815	182	17	unions	union	NOUN
taxlaw-2815	182	18	:	:	PUNCT
taxlaw-2815	182	19	the	the	DET
taxlaw-2815	182	20	social	social	ADJ
taxlaw-2815	182	21	health	health	NOUN
taxlaw-2815	182	22	of	of	ADP
taxlaw-2815	182	23	marriage	marriage	NOUN
taxlaw-2815	182	24	in	in	ADP
taxlaw-2815	182	25	america	america	PROPN
taxlaw-2815	182	26	29	29	NUM
taxlaw-2815	182	27	(	(	PUNCT
taxlaw-2815	182	28	2003	2003	NUM
taxlaw-2815	182	29	)	)	PUNCT
taxlaw-2815	182	30	(	(	PUNCT
taxlaw-2815	182	31	charting	chart	VERB
taxlaw-2815	182	32	the	the	DET
taxlaw-2815	182	33	850	850	NUM
taxlaw-2815	182	34	%	%	NOUN
taxlaw-2815	182	35	increase	increase	NOUN
taxlaw-2815	182	36	of	of	ADP
taxlaw-2815	182	37	unmarried	unmarried	ADJ
taxlaw-2815	182	38	,	,	PUNCT
taxlaw-2815	182	39	cohabiting	cohabit	VERB
taxlaw-2815	182	40	,	,	PUNCT
taxlaw-2815	182	41	adult	adult	NOUN
taxlaw-2815	182	42	couples	couple	NOUN
taxlaw-2815	182	43	living	live	VERB
taxlaw-2815	182	44	with	with	ADP
taxlaw-2815	182	45	one	one	NUM
taxlaw-2815	182	46	or	or	CCONJ
taxlaw-2815	182	47	more	more	ADJ
taxlaw-2815	182	48	children	child	NOUN
taxlaw-2815	182	49	under	under	ADP
taxlaw-2815	182	50	age	age	NOUN
taxlaw-2815	182	51	15	15	NUM
taxlaw-2815	182	52	from	from	ADP
taxlaw-2815	182	53	the	the	DET
taxlaw-2815	182	54	1960s	1960	NOUN
taxlaw-2815	182	55	to	to	ADP
taxlaw-2815	182	56	2000	2000	NUM
taxlaw-2815	182	57	;	;	PUNCT
taxlaw-2815	182	58	the	the	DET
taxlaw-2815	182	59	figure	figure	NOUN
taxlaw-2815	182	60	increased	increase	VERB
taxlaw-2815	182	61	from	from	ADP
taxlaw-2815	182	62	197,000	197,000	NUM
taxlaw-2815	182	63	in	in	ADP
taxlaw-2815	182	64	1960	1960	NUM
taxlaw-2815	182	65	to	to	ADP
taxlaw-2815	182	66	1.675	1.675	NUM
taxlaw-2815	182	67	million	million	NUM
taxlaw-2815	182	68	in	in	ADP
taxlaw-2815	182	69	2000	2000	NUM
taxlaw-2815	182	70	)	)	PUNCT
taxlaw-2815	182	71	.	.	PUNCT
taxlaw-2815	183	1	2012	2012	NUM
taxlaw-2815	183	2	]	]	PUNCT
taxlaw-2815	183	3	decoupling	decouple	VERB
taxlaw-2815	183	4	taxes	taxis	NOUN
taxlaw-2815	183	5	and	and	CCONJ
taxlaw-2815	183	6	marriage	marriage	NOUN
taxlaw-2815	183	7	103	103	NUM
taxlaw-2815	183	8	it	it	PRON
taxlaw-2815	183	9	would	would	AUX
taxlaw-2815	183	10	be	be	AUX
taxlaw-2815	183	11	far	far	ADV
taxlaw-2815	183	12	more	more	ADV
taxlaw-2815	183	13	beneficial	beneficial	ADJ
taxlaw-2815	183	14	to	to	AUX
taxlaw-2815	183	15	married	marry	VERB
taxlaw-2815	183	16	low	low	ADJ
taxlaw-2815	183	17	-	-	PUNCT
taxlaw-2815	183	18	income	income	NOUN
taxlaw-2815	183	19	taxpayers	taxpayer	NOUN
taxlaw-2815	183	20	if	if	SCONJ
taxlaw-2815	183	21	congress	congress	PROPN
taxlaw-2815	183	22	were	be	AUX
taxlaw-2815	183	23	to	to	PART
taxlaw-2815	183	24	amend	amend	VERB
taxlaw-2815	183	25	the	the	DET
taxlaw-2815	183	26	code	code	NOUN
taxlaw-2815	183	27	so	so	SCONJ
taxlaw-2815	183	28	as	as	SCONJ
taxlaw-2815	183	29	not	not	PART
taxlaw-2815	183	30	to	to	PART
taxlaw-2815	183	31	condition	condition	VERB
taxlaw-2815	183	32	the	the	DET
taxlaw-2815	183	33	earned	earn	VERB
taxlaw-2815	183	34	income	income	NOUN
taxlaw-2815	183	35	tax	tax	NOUN
taxlaw-2815	183	36	credit	credit	NOUN
taxlaw-2815	183	37	(	(	PUNCT
taxlaw-2815	183	38	or	or	CCONJ
taxlaw-2815	183	39	any	any	DET
taxlaw-2815	183	40	form	form	NOUN
taxlaw-2815	183	41	of	of	ADP
taxlaw-2815	183	42	perceived	perceive	VERB
taxlaw-2815	183	43	“	"	PUNCT
taxlaw-2815	183	44	marriage	marriage	NOUN
taxlaw-2815	183	45	bonus	bonus	NOUN
taxlaw-2815	183	46	”	"	PUNCT
taxlaw-2815	183	47	)	)	PUNCT
taxlaw-2815	183	48	on	on	ADP
taxlaw-2815	183	49	joint	joint	ADJ
taxlaw-2815	183	50	filing	filing	NOUN
taxlaw-2815	183	51	.	.	PUNCT
taxlaw-2815	184	1	congress	congress	PROPN
taxlaw-2815	184	2	can	can	AUX
taxlaw-2815	184	3	address	address	VERB
taxlaw-2815	184	4	this	this	DET
taxlaw-2815	184	5	conundrum	conundrum	NOUN
taxlaw-2815	184	6	and	and	CCONJ
taxlaw-2815	184	7	today	today	NOUN
taxlaw-2815	184	8	’s	’s	PART
taxlaw-2815	184	9	complex	complex	ADJ
taxlaw-2815	184	10	demographic	demographic	ADJ
taxlaw-2815	184	11	reality	reality	NOUN
taxlaw-2815	184	12	without	without	ADP
taxlaw-2815	184	13	adding	add	VERB
taxlaw-2815	184	14	further	further	ADJ
taxlaw-2815	184	15	complexity	complexity	NOUN
taxlaw-2815	184	16	to	to	ADP
taxlaw-2815	184	17	the	the	DET
taxlaw-2815	184	18	code	code	NOUN
taxlaw-2815	184	19	.	.	PUNCT
taxlaw-2815	185	1	congress	congress	PROPN
taxlaw-2815	185	2	should	should	AUX
taxlaw-2815	185	3	respond	respond	VERB
taxlaw-2815	185	4	to	to	ADP
taxlaw-2815	185	5	the	the	DET
taxlaw-2815	185	6	calls	call	NOUN
taxlaw-2815	185	7	for	for	ADP
taxlaw-2815	185	8	a	a	DET
taxlaw-2815	185	9	simpler	simple	ADJ
taxlaw-2815	185	10	and	and	CCONJ
taxlaw-2815	185	11	more	more	ADV
taxlaw-2815	185	12	coherent	coherent	ADJ
taxlaw-2815	185	13	code	code	NOUN
taxlaw-2815	185	14	by	by	ADP
taxlaw-2815	185	15	reducing	reduce	VERB
taxlaw-2815	185	16	the	the	DET
taxlaw-2815	185	17	number	number	NOUN
taxlaw-2815	185	18	of	of	ADP
taxlaw-2815	185	19	individual	individual	ADJ
taxlaw-2815	185	20	filing	filing	NOUN
taxlaw-2815	185	21	statuses	status	NOUN
taxlaw-2815	185	22	from	from	ADP
taxlaw-2815	185	23	four	four	NUM
taxlaw-2815	185	24	to	to	ADP
taxlaw-2815	185	25	two	two	NUM
taxlaw-2815	185	26	,	,	PUNCT
taxlaw-2815	185	27	ignoring	ignore	VERB
taxlaw-2815	185	28	marital	marital	ADJ
taxlaw-2815	185	29	status	status	NOUN
taxlaw-2815	185	30	while	while	SCONJ
taxlaw-2815	185	31	retaining	retain	VERB
taxlaw-2815	185	32	a	a	DET
taxlaw-2815	185	33	distinction	distinction	NOUN
taxlaw-2815	185	34	in	in	ADP
taxlaw-2815	185	35	the	the	DET
taxlaw-2815	185	36	treatment	treatment	NOUN
taxlaw-2815	185	37	of	of	ADP
taxlaw-2815	185	38	taxpayers	taxpayer	NOUN
taxlaw-2815	185	39	with	with	ADP
taxlaw-2815	185	40	and	and	CCONJ
taxlaw-2815	185	41	without	without	ADP
taxlaw-2815	185	42	children	child	NOUN
taxlaw-2815	185	43	.	.	PUNCT
taxlaw-2815	186	1	ii	ii	PROPN
taxlaw-2815	186	2	.	.	PUNCT
taxlaw-2815	187	1	how	how	SCONJ
taxlaw-2815	187	2	did	do	AUX
taxlaw-2815	187	3	we	we	PRON
taxlaw-2815	187	4	get	get	VERB
taxlaw-2815	187	5	here	here	ADV
taxlaw-2815	187	6	?	?	PUNCT
taxlaw-2815	188	1	(	(	PUNCT
taxlaw-2815	188	2	history	history	NOUN
taxlaw-2815	188	3	and	and	CCONJ
taxlaw-2815	188	4	purpose	purpose	NOUN
taxlaw-2815	188	5	of	of	ADP
taxlaw-2815	188	6	joint	joint	ADJ
taxlaw-2815	188	7	filing	filing	NOUN
taxlaw-2815	188	8	status	status	NOUN
taxlaw-2815	188	9	)	)	PUNCT
taxlaw-2815	188	10	much	much	ADJ
taxlaw-2815	188	11	has	have	AUX
taxlaw-2815	188	12	been	be	AUX
taxlaw-2815	188	13	written	write	VERB
taxlaw-2815	188	14	about	about	ADP
taxlaw-2815	188	15	the	the	DET
taxlaw-2815	188	16	history	history	NOUN
taxlaw-2815	188	17	of	of	ADP
taxlaw-2815	188	18	joint	joint	ADJ
taxlaw-2815	188	19	filing	filing	NOUN
taxlaw-2815	188	20	and	and	CCONJ
taxlaw-2815	188	21	the	the	DET
taxlaw-2815	188	22	rationale	rationale	NOUN
taxlaw-2815	188	23	behind	behind	ADP
taxlaw-2815	188	24	joint	joint	ADJ
taxlaw-2815	188	25	and	and	CCONJ
taxlaw-2815	188	26	several	several	ADJ
taxlaw-2815	188	27	liability.30	liability.30	NOUN
taxlaw-2815	188	28	in	in	ADP
taxlaw-2815	188	29	order	order	NOUN
taxlaw-2815	188	30	to	to	PART
taxlaw-2815	188	31	appreciate	appreciate	VERB
taxlaw-2815	188	32	the	the	DET
taxlaw-2815	188	33	shortcomings	shortcoming	NOUN
taxlaw-2815	188	34	and	and	CCONJ
taxlaw-2815	188	35	drawbacks	drawback	NOUN
taxlaw-2815	188	36	of	of	ADP
taxlaw-2815	188	37	joint	joint	ADJ
taxlaw-2815	188	38	and	and	CCONJ
taxlaw-2815	188	39	several	several	ADJ
taxlaw-2815	188	40	liability	liability	NOUN
taxlaw-2815	188	41	,	,	PUNCT
taxlaw-2815	188	42	it	it	PRON
taxlaw-2815	188	43	is	be	AUX
taxlaw-2815	188	44	important	important	ADJ
taxlaw-2815	188	45	to	to	PART
taxlaw-2815	188	46	first	first	ADV
taxlaw-2815	188	47	consider	consider	VERB
taxlaw-2815	188	48	why	why	SCONJ
taxlaw-2815	188	49	the	the	DET
taxlaw-2815	188	50	current	current	ADJ
taxlaw-2815	188	51	system	system	NOUN
taxlaw-2815	188	52	is	be	AUX
taxlaw-2815	188	53	as	as	SCONJ
taxlaw-2815	188	54	it	it	PRON
taxlaw-2815	188	55	is	be	AUX
taxlaw-2815	188	56	.	.	PUNCT
taxlaw-2815	189	1	a.	a.	PROPN
taxlaw-2815	189	2	shared	share	VERB
taxlaw-2815	189	3	risks	risk	NOUN
taxlaw-2815	189	4	:	:	PUNCT
taxlaw-2815	189	5	tracing	trace	VERB
taxlaw-2815	189	6	the	the	DET
taxlaw-2815	189	7	history	history	NOUN
taxlaw-2815	189	8	of	of	ADP
taxlaw-2815	189	9	joint	joint	ADJ
taxlaw-2815	189	10	and	and	CCONJ
taxlaw-2815	189	11	several	several	ADJ
taxlaw-2815	189	12	liability	liability	NOUN
taxlaw-2815	189	13	joint	joint	NOUN
taxlaw-2815	189	14	and	and	CCONJ
taxlaw-2815	189	15	several	several	ADJ
taxlaw-2815	189	16	liability	liability	NOUN
taxlaw-2815	189	17	for	for	ADP
taxlaw-2815	189	18	married	married	ADJ
taxlaw-2815	189	19	taxpayers	taxpayer	NOUN
taxlaw-2815	189	20	has	have	AUX
taxlaw-2815	189	21	been	be	AUX
taxlaw-2815	189	22	the	the	DET
taxlaw-2815	189	23	settled	settle	VERB
taxlaw-2815	189	24	rule	rule	NOUN
taxlaw-2815	189	25	of	of	ADP
taxlaw-2815	189	26	the	the	DET
taxlaw-2815	189	27	code	code	NOUN
taxlaw-2815	189	28	since	since	SCONJ
taxlaw-2815	189	29	1938	1938	NUM
taxlaw-2815	189	30	,	,	PUNCT
taxlaw-2815	189	31	but	but	CCONJ
taxlaw-2815	189	32	it	it	PRON
taxlaw-2815	189	33	was	be	AUX
taxlaw-2815	189	34	not	not	PART
taxlaw-2815	189	35	always	always	ADV
taxlaw-2815	189	36	the	the	DET
taxlaw-2815	189	37	rule	rule	NOUN
taxlaw-2815	189	38	.	.	PUNCT
taxlaw-2815	190	1	early	early	ADJ
taxlaw-2815	190	2	revenue	revenue	NOUN
taxlaw-2815	190	3	laws	law	NOUN
taxlaw-2815	190	4	enacted	enact	VERB
taxlaw-2815	190	5	in	in	ADP
taxlaw-2815	190	6	191331	191331	NUM
taxlaw-2815	190	7	and	and	CCONJ
taxlaw-2815	190	8	191632	191632	NUM
taxlaw-2815	190	9	imposed	impose	VERB
taxlaw-2815	190	10	taxation	taxation	NOUN
taxlaw-2815	190	11	on	on	ADP
taxlaw-2815	190	12	individuals	individual	NOUN
taxlaw-2815	190	13	.	.	PUNCT
taxlaw-2815	191	1	in	in	ADP
taxlaw-2815	191	2	1918	1918	NUM
taxlaw-2815	191	3	,	,	PUNCT
taxlaw-2815	191	4	married	married	ADJ
taxlaw-2815	191	5	taxpayers	taxpayer	NOUN
taxlaw-2815	191	6	were	be	AUX
taxlaw-2815	191	7	permitted	permit	VERB
taxlaw-2815	191	8	to	to	PART
taxlaw-2815	191	9	file	file	VERB
taxlaw-2815	191	10	a	a	DET
taxlaw-2815	191	11	joint	joint	ADJ
taxlaw-2815	191	12	return	return	NOUN
taxlaw-2815	191	13	and	and	CCONJ
taxlaw-2815	191	14	could	could	AUX
taxlaw-2815	191	15	aggregate	aggregate	VERB
taxlaw-2815	191	16	their	their	PRON
taxlaw-2815	191	17	income	income	NOUN
taxlaw-2815	191	18	as	as	ADV
taxlaw-2815	191	19	well	well	ADV
taxlaw-2815	191	20	as	as	ADP
taxlaw-2815	191	21	their	their	PRON
taxlaw-2815	191	22	losses	loss	NOUN
taxlaw-2815	191	23	and	and	CCONJ
taxlaw-2815	191	24	deductions	deduction	NOUN
taxlaw-2815	191	25	,	,	PUNCT
taxlaw-2815	191	26	but	but	CCONJ
taxlaw-2815	191	27	the	the	DET
taxlaw-2815	191	28	code	code	NOUN
taxlaw-2815	191	29	left	leave	VERB
taxlaw-2815	191	30	open	open	ADJ
taxlaw-2815	191	31	the	the	DET
taxlaw-2815	191	32	question	question	NOUN
taxlaw-2815	191	33	of	of	ADP
taxlaw-2815	191	34	how	how	SCONJ
taxlaw-2815	191	35	to	to	PART
taxlaw-2815	191	36	allocate	allocate	VERB
taxlaw-2815	191	37	the	the	DET
taxlaw-2815	191	38	liability	liability	NOUN
taxlaw-2815	191	39	between	between	ADP
taxlaw-2815	191	40	spouses.33	spouses.33	VERB
taxlaw-2815	191	41	the	the	DET
taxlaw-2815	191	42	idea	idea	NOUN
taxlaw-2815	191	43	of	of	ADP
taxlaw-2815	191	44	joint	joint	ADJ
taxlaw-2815	191	45	and	and	CCONJ
taxlaw-2815	191	46	several	several	ADJ
taxlaw-2815	191	47	liability	liability	NOUN
taxlaw-2815	191	48	originated	originate	VERB
taxlaw-2815	191	49	not	not	PART
taxlaw-2815	191	50	with	with	ADP
taxlaw-2815	191	51	congress	congress	PROPN
taxlaw-2815	191	52	,	,	PUNCT
taxlaw-2815	191	53	but	but	CCONJ
taxlaw-2815	191	54	in	in	ADP
taxlaw-2815	191	55	an	an	DET
taxlaw-2815	191	56	internal	internal	ADJ
taxlaw-2815	191	57	office	office	NOUN
taxlaw-2815	191	58	decision	decision	NOUN
taxlaw-2815	191	59	known	know	VERB
taxlaw-2815	191	60	as	as	ADP
taxlaw-2815	191	61	i.t	i.t	PROPN
taxlaw-2815	191	62	.	.	PROPN
taxlaw-2815	191	63	1575	1575	NUM
taxlaw-2815	191	64	,	,	PUNCT
taxlaw-2815	191	65	which	which	PRON
taxlaw-2815	191	66	was	be	AUX
taxlaw-2815	191	67	published	publish	VERB
taxlaw-2815	191	68	by	by	ADP
taxlaw-2815	191	69	the	the	DET
taxlaw-2815	191	70	bureau	bureau	NOUN
taxlaw-2815	191	71	of	of	ADP
taxlaw-2815	191	72	internal	internal	ADJ
taxlaw-2815	191	73	revenue	revenue	NOUN
taxlaw-2815	191	74	in	in	ADP
taxlaw-2815	191	75	1923.34	1923.34	NUM
taxlaw-2815	191	76	even	even	ADV
taxlaw-2815	191	77	after	after	SCONJ
taxlaw-2815	191	78	the	the	DET
taxlaw-2815	191	79	supreme	supreme	PROPN
taxlaw-2815	191	80	court	court	PROPN
taxlaw-2815	191	81	held	hold	VERB
taxlaw-2815	191	82	otherwise,35	otherwise,35	NOUN
taxlaw-2815	191	83	the	the	DET
taxlaw-2815	191	84	commissioner	commissioner	NOUN
taxlaw-2815	191	85	took	take	VERB
taxlaw-2815	191	86	the	the	DET
taxlaw-2815	191	87	position	position	NOUN
taxlaw-2815	191	88	that	that	SCONJ
taxlaw-2815	191	89	this	this	DET
taxlaw-2815	191	90	type	type	NOUN
taxlaw-2815	191	91	of	of	ADP
taxlaw-2815	191	92	office	office	NOUN
taxlaw-2815	191	93	decision	decision	NOUN
taxlaw-2815	191	94	—	—	PUNCT
taxlaw-2815	191	95	published	publish	VERB
taxlaw-2815	191	96	by	by	ADP
taxlaw-2815	191	97	the	the	DET
taxlaw-2815	191	98	income	income	NOUN
taxlaw-2815	191	99	tax	tax	NOUN
taxlaw-2815	191	100	unit	unit	NOUN
taxlaw-2815	191	101	of	of	ADP
taxlaw-2815	191	102	the	the	DET
taxlaw-2815	191	103	bureau	bureau	NOUN
taxlaw-2815	191	104	with	with	ADP
taxlaw-2815	191	105	a	a	DET
taxlaw-2815	191	106	cautionary	cautionary	ADJ
taxlaw-2815	191	107	note	note	NOUN
taxlaw-2815	191	108	that	that	SCONJ
taxlaw-2815	191	109	they	they	PRON
taxlaw-2815	191	110	“	"	PUNCT
taxlaw-2815	191	111	have	have	AUX
taxlaw-2815	191	112	none	none	NOUN
taxlaw-2815	191	113	of	of	ADP
taxlaw-2815	191	114	the	the	DET
taxlaw-2815	191	115	force	force	NOUN
taxlaw-2815	191	116	or	or	CCONJ
taxlaw-2815	191	117	effect	effect	NOUN
taxlaw-2815	191	118	of	of	ADP
taxlaw-2815	191	119	treasury	treasury	NOUN
taxlaw-2815	191	120	decisions	decision	NOUN
taxlaw-2815	191	121	and	and	CCONJ
taxlaw-2815	191	122	do	do	AUX
taxlaw-2815	191	123	not	not	PART
taxlaw-2815	191	124	commit	commit	VERB
taxlaw-2815	191	125	the	the	DET
taxlaw-2815	191	126	department	department	NOUN
taxlaw-2815	191	127	to	to	ADP
taxlaw-2815	191	128	any	any	DET
taxlaw-2815	191	129	interpretation	interpretation	NOUN
taxlaw-2815	191	130	of	of	ADP
taxlaw-2815	191	131	the	the	DET
taxlaw-2815	191	132	law”—evinced	law”—evinced	ADJ
taxlaw-2815	191	133	the	the	DET
taxlaw-2815	191	134	intent	intent	NOUN
taxlaw-2815	191	135	of	of	ADP
taxlaw-2815	191	136	congress	congress	PROPN
taxlaw-2815	191	137	if	if	SCONJ
taxlaw-2815	191	138	the	the	DET
taxlaw-2815	191	139	underlying	underlying	ADJ
taxlaw-2815	191	140	revenue	revenue	NOUN
taxlaw-2815	191	141	acts	act	NOUN
taxlaw-2815	191	142	were	be	AUX
taxlaw-2815	191	143	reenacted	reenact	VERB
taxlaw-2815	191	144	without	without	ADP
taxlaw-2815	191	145	change.36	change.36	NOUN
taxlaw-2815	191	146	thus	thus	ADV
taxlaw-2815	191	147	,	,	PUNCT
taxlaw-2815	191	148	even	even	ADV
taxlaw-2815	191	149	though	though	SCONJ
taxlaw-2815	191	150	the	the	DET
taxlaw-2815	191	151	code	code	NOUN
taxlaw-2815	191	152	was	be	AUX
taxlaw-2815	191	153	silent	silent	ADJ
taxlaw-2815	191	154	on	on	ADP
taxlaw-2815	191	155	the	the	DET
taxlaw-2815	191	156	issue	issue	NOUN
taxlaw-2815	191	157	,	,	PUNCT
taxlaw-2815	191	158	in	in	ADP
taxlaw-2815	191	159	litigation	litigation	NOUN
taxlaw-2815	191	160	the	the	DET
taxlaw-2815	191	161	commissioner	commissioner	NOUN
taxlaw-2815	191	162	repeatedly	repeatedly	ADV
taxlaw-2815	191	163	advanced	advance	VERB
taxlaw-2815	191	164	the	the	DET
taxlaw-2815	191	165	position	position	NOUN
taxlaw-2815	191	166	that	that	PRON
taxlaw-2815	191	167	joint	joint	ADJ
taxlaw-2815	191	168	and	and	CCONJ
taxlaw-2815	191	169	several	several	ADJ
taxlaw-2815	191	170	liability	liability	NOUN
taxlaw-2815	191	171	was	be	AUX
taxlaw-2815	191	172	“	"	PUNCT
taxlaw-2815	191	173	settled	settle	VERB
taxlaw-2815	191	174	administrative	administrative	ADJ
taxlaw-2815	191	175	practice	practice	NOUN
taxlaw-2815	191	176	.	.	PUNCT
taxlaw-2815	192	1	”37	”37	PUNCT
taxlaw-2815	192	2	in	in	ADP
taxlaw-2815	192	3	cole	cole	PROPN
taxlaw-2815	192	4	v.	v.	PROPN
taxlaw-2815	192	5	commissioner	commissioner	PROPN
taxlaw-2815	192	6	,	,	PUNCT
taxlaw-2815	192	7	the	the	DET
taxlaw-2815	192	8	ninth	ninth	ADJ
taxlaw-2815	192	9	circuit	circuit	NOUN
taxlaw-2815	192	10	court	court	NOUN
taxlaw-2815	192	11	of	of	ADP
taxlaw-2815	192	12	appeals	appeal	NOUN
taxlaw-2815	192	13	considered	consider	VERB
taxlaw-2815	192	14	the	the	DET
taxlaw-2815	192	15	question	question	NOUN
taxlaw-2815	192	16	of	of	ADP
taxlaw-2815	192	17	joint	joint	ADJ
taxlaw-2815	192	18	liability	liability	NOUN
taxlaw-2815	192	19	on	on	ADP
taxlaw-2815	192	20	joint	joint	ADJ
taxlaw-2815	192	21	returns	return	NOUN
taxlaw-2815	192	22	and	and	CCONJ
taxlaw-2815	192	23	ruled	rule	VERB
taxlaw-2815	192	24	that	that	SCONJ
taxlaw-2815	192	25	“	"	PUNCT
taxlaw-2815	192	26	spouses	spouse	NOUN
taxlaw-2815	192	27	are	be	AUX
taxlaw-2815	192	28	not	not	PART
taxlaw-2815	192	29	jointly	jointly	ADV
taxlaw-2815	192	30	and	and	CCONJ
taxlaw-2815	192	31	30	30	NUM
taxlaw-2815	192	32	for	for	ADP
taxlaw-2815	192	33	a	a	DET
taxlaw-2815	192	34	detailed	detailed	ADJ
taxlaw-2815	192	35	history	history	NOUN
taxlaw-2815	192	36	of	of	ADP
taxlaw-2815	192	37	joint	joint	ADJ
taxlaw-2815	192	38	and	and	CCONJ
taxlaw-2815	192	39	several	several	ADJ
taxlaw-2815	192	40	liability	liability	NOUN
taxlaw-2815	192	41	,	,	PUNCT
taxlaw-2815	192	42	see	see	VERB
taxlaw-2815	192	43	1998	1998	NUM
taxlaw-2815	192	44	treas	trea	NOUN
taxlaw-2815	192	45	.	.	PUNCT
taxlaw-2815	193	1	report	report	NOUN
taxlaw-2815	193	2	on	on	ADP
taxlaw-2815	193	3	jl	jl	NOUN
taxlaw-2815	193	4	and	and	CCONJ
taxlaw-2815	193	5	is	be	AUX
taxlaw-2815	193	6	,	,	PUNCT
taxlaw-2815	193	7	supra	supra	PROPN
taxlaw-2815	193	8	note	note	NOUN
taxlaw-2815	193	9	22	22	NUM
taxlaw-2815	193	10	.	.	PUNCT
taxlaw-2815	194	1	see	see	VERB
taxlaw-2815	194	2	also	also	ADV
taxlaw-2815	194	3	richard	richard	PROPN
taxlaw-2815	194	4	c.	c.	PROPN
taxlaw-2815	194	5	e.	e.	PROPN
taxlaw-2815	194	6	beck	beck	PROPN
taxlaw-2815	194	7	,	,	PUNCT
taxlaw-2815	194	8	the	the	DET
taxlaw-2815	194	9	innocent	innocent	ADJ
taxlaw-2815	194	10	spouse	spouse	NOUN
taxlaw-2815	194	11	problem	problem	NOUN
taxlaw-2815	194	12	:	:	PUNCT
taxlaw-2815	194	13	joint	joint	ADJ
taxlaw-2815	194	14	and	and	CCONJ
taxlaw-2815	194	15	several	several	ADJ
taxlaw-2815	194	16	liability	liability	NOUN
taxlaw-2815	194	17	for	for	ADP
taxlaw-2815	194	18	income	income	NOUN
taxlaw-2815	194	19	taxes	taxis	NOUN
taxlaw-2815	194	20	should	should	AUX
taxlaw-2815	194	21	be	be	AUX
taxlaw-2815	194	22	repealed	repeal	VERB
taxlaw-2815	194	23	,	,	PUNCT
taxlaw-2815	194	24	43	43	NUM
taxlaw-2815	194	25	vand	vand	NOUN
taxlaw-2815	194	26	.	.	PUNCT
taxlaw-2815	195	1	l.	l.	PROPN
taxlaw-2815	195	2	rev	rev	AUX
taxlaw-2815	195	3	.	.	PROPN
taxlaw-2815	195	4	317	317	NUM
taxlaw-2815	195	5	(	(	PUNCT
taxlaw-2815	195	6	1990	1990	NUM
taxlaw-2815	195	7	)	)	PUNCT
taxlaw-2815	195	8	(	(	PUNCT
taxlaw-2815	195	9	providing	provide	VERB
taxlaw-2815	195	10	a	a	DET
taxlaw-2815	195	11	detailed	detailed	ADJ
taxlaw-2815	195	12	history	history	NOUN
taxlaw-2815	195	13	of	of	ADP
taxlaw-2815	195	14	the	the	DET
taxlaw-2815	195	15	origins	origin	NOUN
taxlaw-2815	195	16	of	of	ADP
taxlaw-2815	195	17	the	the	DET
taxlaw-2815	195	18	joint	joint	ADJ
taxlaw-2815	195	19	return	return	NOUN
taxlaw-2815	195	20	,	,	PUNCT
taxlaw-2815	195	21	cole	cole	NOUN
taxlaw-2815	195	22	,	,	PUNCT
taxlaw-2815	195	23	and	and	CCONJ
taxlaw-2815	195	24	the	the	DET
taxlaw-2815	195	25	subsequent	subsequent	ADJ
taxlaw-2815	195	26	introduction	introduction	NOUN
taxlaw-2815	195	27	of	of	ADP
taxlaw-2815	195	28	joint	joint	ADJ
taxlaw-2815	195	29	liability	liability	NOUN
taxlaw-2815	195	30	)	)	PUNCT
taxlaw-2815	195	31	;	;	PUNCT
taxlaw-2815	195	32	bryan	bryan	PROPN
taxlaw-2815	195	33	t.	t.	PROPN
taxlaw-2815	195	34	camp	camp	PROPN
taxlaw-2815	195	35	,	,	PUNCT
taxlaw-2815	195	36	the	the	DET
taxlaw-2815	195	37	unhappy	unhappy	ADJ
taxlaw-2815	195	38	marriage	marriage	NOUN
taxlaw-2815	195	39	of	of	ADP
taxlaw-2815	195	40	law	law	NOUN
taxlaw-2815	195	41	and	and	CCONJ
taxlaw-2815	195	42	equity	equity	NOUN
taxlaw-2815	195	43	in	in	ADP
taxlaw-2815	195	44	joint	joint	ADJ
taxlaw-2815	195	45	return	return	NOUN
taxlaw-2815	195	46	liability	liability	NOUN
taxlaw-2815	195	47	,	,	PUNCT
taxlaw-2815	195	48	108	108	NUM
taxlaw-2815	195	49	tax	tax	NOUN
taxlaw-2815	195	50	notes	note	NOUN
taxlaw-2815	195	51	1307	1307	NUM
taxlaw-2815	195	52	(	(	PUNCT
taxlaw-2815	195	53	2005	2005	NUM
taxlaw-2815	195	54	)	)	PUNCT
taxlaw-2815	195	55	.	.	PUNCT
taxlaw-2815	196	1	31	31	NUM
taxlaw-2815	196	2	revenue	revenue	NOUN
taxlaw-2815	196	3	act	act	NOUN
taxlaw-2815	196	4	of	of	ADP
taxlaw-2815	196	5	1913	1913	NUM
taxlaw-2815	196	6	,	,	PUNCT
taxlaw-2815	196	7	pub	pub	NOUN
taxlaw-2815	196	8	.	.	PUNCT
taxlaw-2815	197	1	l.	l.	PROPN
taxlaw-2815	197	2	no	no	INTJ
taxlaw-2815	197	3	.	.	PROPN
taxlaw-2815	198	1	63	63	NUM
taxlaw-2815	198	2	-	-	SYM
taxlaw-2815	198	3	16	16	NUM
taxlaw-2815	198	4	,	,	PUNCT
taxlaw-2815	198	5	ch	ch	NOUN
taxlaw-2815	198	6	.	.	PROPN
taxlaw-2815	198	7	16	16	NUM
taxlaw-2815	198	8	,	,	PUNCT
taxlaw-2815	198	9	§	§	PROPN
taxlaw-2815	198	10	ii	ii	PROPN
taxlaw-2815	198	11	(	(	PUNCT
taxlaw-2815	198	12	a)(1	a)(1	PROPN
taxlaw-2815	198	13	)	)	PUNCT
taxlaw-2815	198	14	,	,	PUNCT
taxlaw-2815	198	15	38	38	NUM
taxlaw-2815	198	16	stat	stat	NOUN
taxlaw-2815	198	17	.	.	PUNCT
taxlaw-2815	199	1	114	114	NUM
taxlaw-2815	199	2	,	,	PUNCT
taxlaw-2815	199	3	166	166	NUM
taxlaw-2815	199	4	(	(	PUNCT
taxlaw-2815	199	5	1913	1913	NUM
taxlaw-2815	199	6	)	)	PUNCT
taxlaw-2815	199	7	.	.	PUNCT
taxlaw-2815	200	1	32	32	NUM
taxlaw-2815	200	2	revenue	revenue	NOUN
taxlaw-2815	200	3	act	act	NOUN
taxlaw-2815	200	4	of	of	ADP
taxlaw-2815	200	5	1916	1916	NUM
taxlaw-2815	200	6	,	,	PUNCT
taxlaw-2815	200	7	pub	pub	NOUN
taxlaw-2815	200	8	.	.	PUNCT
taxlaw-2815	201	1	l.	l.	PROPN
taxlaw-2815	201	2	no	no	INTJ
taxlaw-2815	201	3	.	.	PROPN
taxlaw-2815	202	1	64	64	NUM
taxlaw-2815	202	2	-	-	SYM
taxlaw-2815	202	3	271	271	NUM
taxlaw-2815	202	4	,	,	PUNCT
taxlaw-2815	202	5	ch	ch	NOUN
taxlaw-2815	202	6	.	.	PROPN
taxlaw-2815	202	7	463	463	NUM
taxlaw-2815	202	8	,	,	PUNCT
taxlaw-2815	202	9	§	§	PROPN
taxlaw-2815	202	10	1(a	1(a	NUM
taxlaw-2815	202	11	)	)	PUNCT
taxlaw-2815	202	12	,	,	PUNCT
taxlaw-2815	202	13	39	39	NUM
taxlaw-2815	202	14	stat	stat	NOUN
taxlaw-2815	202	15	.	.	PUNCT
taxlaw-2815	203	1	756	756	NUM
taxlaw-2815	203	2	(	(	PUNCT
taxlaw-2815	203	3	1916	1916	NUM
taxlaw-2815	203	4	)	)	PUNCT
taxlaw-2815	203	5	.	.	PUNCT
taxlaw-2815	204	1	33	33	NUM
taxlaw-2815	204	2	see	see	VERB
taxlaw-2815	204	3	beck	beck	NOUN
taxlaw-2815	204	4	,	,	PUNCT
taxlaw-2815	204	5	supra	supra	PROPN
taxlaw-2815	204	6	note	note	NOUN
taxlaw-2815	204	7	30	30	NUM
taxlaw-2815	204	8	,	,	PUNCT
taxlaw-2815	204	9	at	at	ADP
taxlaw-2815	204	10	335	335	NUM
taxlaw-2815	204	11	;	;	PUNCT
taxlaw-2815	204	12	see	see	VERB
taxlaw-2815	204	13	also	also	ADV
taxlaw-2815	204	14	tas	tas	PROPN
taxlaw-2815	204	15	report	report	NOUN
taxlaw-2815	204	16	2001	2001	NUM
taxlaw-2815	204	17	,	,	PUNCT
taxlaw-2815	204	18	supra	supra	PROPN
taxlaw-2815	204	19	note	note	PROPN
taxlaw-2815	204	20	8	8	NUM
taxlaw-2815	204	21	,	,	PUNCT
taxlaw-2815	204	22	at	at	ADP
taxlaw-2815	204	23	132	132	NUM
taxlaw-2815	204	24	.	.	PUNCT
taxlaw-2815	205	1	separate	separate	ADJ
taxlaw-2815	205	2	rate	rate	NOUN
taxlaw-2815	205	3	brackets	bracket	NOUN
taxlaw-2815	205	4	for	for	ADP
taxlaw-2815	205	5	joint	joint	ADJ
taxlaw-2815	205	6	returns	return	NOUN
taxlaw-2815	205	7	were	be	AUX
taxlaw-2815	205	8	not	not	PART
taxlaw-2815	205	9	introduced	introduce	VERB
taxlaw-2815	205	10	until	until	ADP
taxlaw-2815	205	11	1948	1948	NUM
taxlaw-2815	205	12	.	.	PUNCT
taxlaw-2815	206	1	34	34	NUM
taxlaw-2815	206	2	i.t	i.t	PROPN
taxlaw-2815	206	3	.	.	PROPN
taxlaw-2815	206	4	1575	1575	NUM
taxlaw-2815	206	5	,	,	PUNCT
taxlaw-2815	206	6	1923	1923	NUM
taxlaw-2815	206	7	-	-	SYM
taxlaw-2815	206	8	1	1	NUM
taxlaw-2815	206	9	c.b	c.b	PROPN
taxlaw-2815	206	10	.	.	PROPN
taxlaw-2815	206	11	144	144	NUM
taxlaw-2815	206	12	(	(	PUNCT
taxlaw-2815	206	13	1923	1923	NUM
taxlaw-2815	206	14	)	)	PUNCT
taxlaw-2815	206	15	(	(	PUNCT
taxlaw-2815	206	16	“	"	PUNCT
taxlaw-2815	206	17	[	[	X
taxlaw-2815	206	18	w]here	w]here	X
taxlaw-2815	206	19	a	a	DET
taxlaw-2815	206	20	husband	husband	NOUN
taxlaw-2815	206	21	and	and	CCONJ
taxlaw-2815	206	22	wife	wife	NOUN
taxlaw-2815	206	23	filed	file	VERB
taxlaw-2815	206	24	a	a	DET
taxlaw-2815	206	25	joint	joint	ADJ
taxlaw-2815	206	26	return	return	NOUN
taxlaw-2815	206	27	they	they	PRON
taxlaw-2815	206	28	are	be	AUX
taxlaw-2815	206	29	individually	individually	ADV
taxlaw-2815	206	30	liable	liable	ADJ
taxlaw-2815	206	31	for	for	ADP
taxlaw-2815	206	32	the	the	DET
taxlaw-2815	206	33	full	full	ADJ
taxlaw-2815	206	34	amount	amount	NOUN
taxlaw-2815	206	35	of	of	ADP
taxlaw-2815	206	36	tax	tax	NOUN
taxlaw-2815	206	37	shown	show	VERB
taxlaw-2815	206	38	to	to	PART
taxlaw-2815	206	39	be	be	AUX
taxlaw-2815	206	40	due	due	ADJ
taxlaw-2815	206	41	on	on	ADP
taxlaw-2815	206	42	such	such	ADJ
taxlaw-2815	206	43	return	return	NOUN
taxlaw-2815	206	44	.	.	PUNCT
taxlaw-2815	206	45	”	"	PUNCT
taxlaw-2815	206	46	)	)	PUNCT
taxlaw-2815	206	47	.	.	PUNCT
taxlaw-2815	207	1	35	35	NUM
taxlaw-2815	207	2	helvering	helvere	VERB
taxlaw-2815	207	3	v.	v.	ADP
taxlaw-2815	207	4	n.y	n.y	PROPN
taxlaw-2815	207	5	.	.	PROPN
taxlaw-2815	207	6	trust	trust	PROPN
taxlaw-2815	207	7	co.	co.	PROPN
taxlaw-2815	207	8	,	,	PUNCT
taxlaw-2815	207	9	292	292	NUM
taxlaw-2815	207	10	u.s	u.s	PROPN
taxlaw-2815	207	11	.	.	PROPN
taxlaw-2815	207	12	455	455	NUM
taxlaw-2815	207	13	(	(	PUNCT
taxlaw-2815	207	14	1934	1934	NUM
taxlaw-2815	207	15	)	)	PUNCT
taxlaw-2815	207	16	.	.	PUNCT
taxlaw-2815	208	1	36	36	NUM
taxlaw-2815	208	2	see	see	VERB
taxlaw-2815	208	3	cole	cole	PROPN
taxlaw-2815	208	4	v.	v.	ADP
taxlaw-2815	208	5	comm'r	comm'r	PROPN
taxlaw-2815	208	6	,	,	PUNCT
taxlaw-2815	208	7	81	81	NUM
taxlaw-2815	208	8	f.2d	f.2d	ADP
taxlaw-2815	208	9	485	485	NUM
taxlaw-2815	208	10	,	,	PUNCT
taxlaw-2815	208	11	488	488	NUM
taxlaw-2815	208	12	(	(	PUNCT
taxlaw-2815	208	13	9th	9th	ADJ
taxlaw-2815	208	14	cir	cir	NOUN
taxlaw-2815	208	15	.	.	PROPN
taxlaw-2815	208	16	1935	1935	NUM
taxlaw-2815	208	17	)	)	PUNCT
taxlaw-2815	208	18	(	(	PUNCT
taxlaw-2815	208	19	noting	note	VERB
taxlaw-2815	208	20	the	the	DET
taxlaw-2815	208	21	conflict	conflict	NOUN
taxlaw-2815	208	22	between	between	ADP
taxlaw-2815	208	23	the	the	DET
taxlaw-2815	208	24	commissioner	commissioner	NOUN
taxlaw-2815	208	25	's	's	PART
taxlaw-2815	208	26	arguments	argument	NOUN
taxlaw-2815	208	27	and	and	CCONJ
taxlaw-2815	208	28	the	the	DET
taxlaw-2815	208	29	cautionary	cautionary	ADJ
taxlaw-2815	208	30	notice	notice	NOUN
taxlaw-2815	208	31	in	in	ADP
taxlaw-2815	208	32	the	the	DET
taxlaw-2815	208	33	bulletin	bulletin	NOUN
taxlaw-2815	208	34	)	)	PUNCT
taxlaw-2815	208	35	.	.	PUNCT
taxlaw-2815	209	1	37	37	NUM
taxlaw-2815	209	2	i	i	PRON
taxlaw-2815	209	3	d.	d.	PROPN
taxlaw-2815	209	4	(	(	PUNCT
taxlaw-2815	209	5	citing	cite	VERB
taxlaw-2815	209	6	helvering	helvere	VERB
taxlaw-2815	209	7	,	,	PUNCT
taxlaw-2815	209	8	292	292	NUM
taxlaw-2815	209	9	u.s	u.s	PROPN
taxlaw-2815	209	10	.	.	PROPN
taxlaw-2815	209	11	at	at	ADP
taxlaw-2815	209	12	467–68	467–68	NOUN
taxlaw-2815	209	13	)	)	PUNCT
taxlaw-2815	209	14	.	.	PUNCT
taxlaw-2815	210	1	see	see	VERB
taxlaw-2815	210	2	also	also	ADV
taxlaw-2815	210	3	comm'r	comm'r	VERB
taxlaw-2815	210	4	v.	v.	CCONJ
taxlaw-2815	210	5	rabenold	rabenold	ADJ
taxlaw-2815	210	6	,	,	PUNCT
taxlaw-2815	210	7	108	108	NUM
taxlaw-2815	210	8	f.2d	f.2d	NOUN
taxlaw-2815	210	9	639	639	NUM
taxlaw-2815	210	10	,	,	PUNCT
taxlaw-2815	210	11	641	641	NUM
taxlaw-2815	210	12	(	(	PUNCT
taxlaw-2815	210	13	2d	2d	NUM
taxlaw-2815	210	14	cir	cir	NOUN
taxlaw-2815	210	15	.	.	PUNCT
taxlaw-2815	210	16	1940	1940	NUM
taxlaw-2815	210	17	)	)	PUNCT
taxlaw-2815	210	18	(	(	PUNCT
taxlaw-2815	210	19	“	"	PUNCT
taxlaw-2815	210	20	[	[	X
taxlaw-2815	210	21	o]nly	o]nly	ADV
taxlaw-2815	210	22	by	by	ADP
taxlaw-2815	210	23	implication	implication	NOUN
taxlaw-2815	210	24	can	can	AUX
taxlaw-2815	210	25	such	such	DET
taxlaw-2815	210	26	a	a	DET
taxlaw-2815	210	27	liability	liability	NOUN
taxlaw-2815	210	28	be	be	AUX
taxlaw-2815	210	29	found	find	VERB
taxlaw-2815	210	30	in	in	ADP
taxlaw-2815	210	31	the	the	DET
taxlaw-2815	210	32	1932	1932	NUM
taxlaw-2815	210	33	act	act	NOUN
taxlaw-2815	210	34	,	,	PUNCT
taxlaw-2815	210	35	and	and	CCONJ
taxlaw-2815	210	36	taxing	tax	VERB
taxlaw-2815	210	37	laws	law	NOUN
taxlaw-2815	210	38	are	be	AUX
taxlaw-2815	210	39	not	not	PART
taxlaw-2815	210	40	to	to	PART
taxlaw-2815	210	41	be	be	AUX
taxlaw-2815	210	42	extended	extend	VERB
taxlaw-2815	210	43	by	by	ADP
taxlaw-2815	210	44	implication	implication	NOUN
taxlaw-2815	210	45	.	.	PUNCT
taxlaw-2815	210	46	”	"	PUNCT
taxlaw-2815	210	47	)	)	PUNCT
taxlaw-2815	210	48	.	.	PUNCT
taxlaw-2815	211	1	104	104	NUM
taxlaw-2815	211	2	columbia	columbia	PROPN
taxlaw-2815	211	3	journal	journal	PROPN
taxlaw-2815	211	4	of	of	ADP
taxlaw-2815	211	5	tax	tax	NOUN
taxlaw-2815	211	6	law	law	NOUN
taxlaw-2815	211	7	[	[	X
taxlaw-2815	211	8	vol.4:94	vol.4:94	PRON
taxlaw-2815	211	9	severally	severally	ADV
taxlaw-2815	211	10	liable	liable	ADJ
taxlaw-2815	211	11	for	for	ADP
taxlaw-2815	211	12	a	a	DET
taxlaw-2815	211	13	deficiency	deficiency	NOUN
taxlaw-2815	211	14	arising	arise	VERB
taxlaw-2815	211	15	entirely	entirely	ADV
taxlaw-2815	211	16	out	out	ADP
taxlaw-2815	211	17	of	of	ADP
taxlaw-2815	211	18	the	the	DET
taxlaw-2815	211	19	separate	separate	ADJ
taxlaw-2815	211	20	income	income	NOUN
taxlaw-2815	211	21	of	of	ADP
taxlaw-2815	211	22	one	one	NUM
taxlaw-2815	211	23	of	of	ADP
taxlaw-2815	211	24	them	they	PRON
taxlaw-2815	211	25	.	.	PUNCT
taxlaw-2815	212	1	”38	”38	PROPN
taxlaw-2815	212	2	louis	louis	PROPN
taxlaw-2815	212	3	and	and	CCONJ
taxlaw-2815	212	4	frida	frida	PROPN
taxlaw-2815	212	5	cole	cole	PROPN
taxlaw-2815	212	6	filed	file	VERB
taxlaw-2815	212	7	a	a	DET
taxlaw-2815	212	8	joint	joint	ADJ
taxlaw-2815	212	9	income	income	NOUN
taxlaw-2815	212	10	tax	tax	NOUN
taxlaw-2815	212	11	return	return	NOUN
taxlaw-2815	212	12	for	for	ADP
taxlaw-2815	212	13	1929	1929	NUM
taxlaw-2815	212	14	.	.	PUNCT
taxlaw-2815	213	1	at	at	ADP
taxlaw-2815	213	2	that	that	DET
taxlaw-2815	213	3	time	time	NOUN
taxlaw-2815	213	4	,	,	PUNCT
taxlaw-2815	213	5	a	a	DET
taxlaw-2815	213	6	husband	husband	NOUN
taxlaw-2815	213	7	and	and	CCONJ
taxlaw-2815	213	8	wife	wife	NOUN
taxlaw-2815	213	9	could	could	AUX
taxlaw-2815	213	10	choose	choose	VERB
taxlaw-2815	213	11	to	to	PART
taxlaw-2815	213	12	include	include	VERB
taxlaw-2815	213	13	their	their	PRON
taxlaw-2815	213	14	respective	respective	ADJ
taxlaw-2815	213	15	incomes	income	NOUN
taxlaw-2815	213	16	on	on	ADP
taxlaw-2815	213	17	a	a	DET
taxlaw-2815	213	18	joint	joint	ADJ
taxlaw-2815	213	19	return	return	NOUN
taxlaw-2815	213	20	and	and	CCONJ
taxlaw-2815	213	21	be	be	AUX
taxlaw-2815	213	22	subject	subject	ADJ
taxlaw-2815	213	23	to	to	ADP
taxlaw-2815	213	24	tax	tax	NOUN
taxlaw-2815	213	25	on	on	ADP
taxlaw-2815	213	26	the	the	DET
taxlaw-2815	213	27	aggregate	aggregate	ADJ
taxlaw-2815	213	28	income	income	NOUN
taxlaw-2815	213	29	;	;	PUNCT
taxlaw-2815	213	30	deductions	deduction	NOUN
taxlaw-2815	213	31	and	and	CCONJ
taxlaw-2815	213	32	credits	credit	NOUN
taxlaw-2815	213	33	to	to	PART
taxlaw-2815	213	34	which	which	PRON
taxlaw-2815	213	35	either	either	CCONJ
taxlaw-2815	213	36	were	be	AUX
taxlaw-2815	213	37	entitled	entitle	VERB
taxlaw-2815	213	38	would	would	AUX
taxlaw-2815	213	39	be	be	AUX
taxlaw-2815	213	40	taken	take	VERB
taxlaw-2815	213	41	from	from	ADP
taxlaw-2815	213	42	the	the	DET
taxlaw-2815	213	43	aggregate	aggregate	ADJ
taxlaw-2815	213	44	income	income	NOUN
taxlaw-2815	213	45	.	.	PUNCT
taxlaw-2815	214	1	after	after	SCONJ
taxlaw-2815	214	2	the	the	DET
taxlaw-2815	214	3	coles	cole	NOUN
taxlaw-2815	214	4	filed	file	VERB
taxlaw-2815	214	5	their	their	PRON
taxlaw-2815	214	6	joint	joint	ADJ
taxlaw-2815	214	7	return	return	NOUN
taxlaw-2815	214	8	,	,	PUNCT
taxlaw-2815	214	9	the	the	DET
taxlaw-2815	214	10	service	service	NOUN
taxlaw-2815	214	11	determined	determine	VERB
taxlaw-2815	214	12	a	a	DET
taxlaw-2815	214	13	deficiency	deficiency	NOUN
taxlaw-2815	214	14	in	in	ADP
taxlaw-2815	214	15	the	the	DET
taxlaw-2815	214	16	amount	amount	NOUN
taxlaw-2815	214	17	of	of	ADP
taxlaw-2815	214	18	$	$	SYM
taxlaw-2815	214	19	27,568	27,568	NUM
taxlaw-2815	214	20	.	.	PUNCT
taxlaw-2815	215	1	the	the	DET
taxlaw-2815	215	2	petitioner	petitioner	NOUN
taxlaw-2815	215	3	,	,	PUNCT
taxlaw-2815	215	4	who	who	PRON
taxlaw-2815	215	5	was	be	AUX
taxlaw-2815	215	6	the	the	DET
taxlaw-2815	215	7	executrix	executrix	NOUN
taxlaw-2815	215	8	of	of	ADP
taxlaw-2815	215	9	mr	mr	PROPN
taxlaw-2815	215	10	.	.	PROPN
taxlaw-2815	215	11	cole	cole	PROPN
taxlaw-2815	215	12	’s	’s	PART
taxlaw-2815	215	13	estate	estate	NOUN
taxlaw-2815	215	14	,	,	PUNCT
taxlaw-2815	215	15	argued	argue	VERB
taxlaw-2815	215	16	the	the	DET
taxlaw-2815	215	17	husband	husband	NOUN
taxlaw-2815	215	18	and	and	CCONJ
taxlaw-2815	215	19	wife	wife	NOUN
taxlaw-2815	215	20	were	be	AUX
taxlaw-2815	215	21	each	each	PRON
taxlaw-2815	215	22	“	"	PUNCT
taxlaw-2815	215	23	liable	liable	ADJ
taxlaw-2815	215	24	only	only	ADV
taxlaw-2815	215	25	for	for	ADP
taxlaw-2815	215	26	the	the	DET
taxlaw-2815	215	27	proportion	proportion	NOUN
taxlaw-2815	215	28	of	of	ADP
taxlaw-2815	215	29	the	the	DET
taxlaw-2815	215	30	tax	tax	NOUN
taxlaw-2815	215	31	attributable	attributable	ADJ
taxlaw-2815	215	32	to	to	ADP
taxlaw-2815	215	33	his	his	PRON
taxlaw-2815	215	34	share	share	NOUN
taxlaw-2815	215	35	of	of	ADP
taxlaw-2815	215	36	the	the	DET
taxlaw-2815	215	37	aggregate	aggregate	ADJ
taxlaw-2815	215	38	income	income	NOUN
taxlaw-2815	215	39	.	.	PUNCT
taxlaw-2815	216	1	”39	”39	PROPN
taxlaw-2815	216	2	the	the	DET
taxlaw-2815	216	3	commissioner	commissioner	NOUN
taxlaw-2815	216	4	,	,	PUNCT
taxlaw-2815	216	5	following	follow	VERB
taxlaw-2815	216	6	the	the	DET
taxlaw-2815	216	7	bureau	bureau	NOUN
taxlaw-2815	216	8	’s	’s	PART
taxlaw-2815	216	9	administrative	administrative	ADJ
taxlaw-2815	216	10	practice	practice	NOUN
taxlaw-2815	216	11	of	of	ADP
taxlaw-2815	216	12	imposing	impose	VERB
taxlaw-2815	216	13	joint	joint	ADJ
taxlaw-2815	216	14	and	and	CCONJ
taxlaw-2815	216	15	several	several	ADJ
taxlaw-2815	216	16	liability	liability	NOUN
taxlaw-2815	216	17	as	as	SCONJ
taxlaw-2815	216	18	set	set	VERB
taxlaw-2815	216	19	out	out	ADP
taxlaw-2815	216	20	in	in	ADP
taxlaw-2815	216	21	i.t	i.t	PROPN
taxlaw-2815	216	22	.	.	PROPN
taxlaw-2815	216	23	1575	1575	NUM
taxlaw-2815	216	24	,	,	PUNCT
taxlaw-2815	216	25	argued	argue	VERB
taxlaw-2815	216	26	that	that	SCONJ
taxlaw-2815	216	27	it	it	PRON
taxlaw-2815	216	28	was	be	AUX
taxlaw-2815	216	29	“	"	PUNCT
taxlaw-2815	216	30	impossible	impossible	ADJ
taxlaw-2815	216	31	”	"	PUNCT
taxlaw-2815	216	32	for	for	SCONJ
taxlaw-2815	216	33	the	the	DET
taxlaw-2815	216	34	service	service	NOUN
taxlaw-2815	216	35	to	to	PART
taxlaw-2815	216	36	prorate	prorate	VERB
taxlaw-2815	216	37	the	the	DET
taxlaw-2815	216	38	liability	liability	NOUN
taxlaw-2815	216	39	because	because	SCONJ
taxlaw-2815	216	40	the	the	DET
taxlaw-2815	216	41	liability	liability	NOUN
taxlaw-2815	216	42	had	have	AUX
taxlaw-2815	216	43	been	be	AUX
taxlaw-2815	216	44	calculated	calculate	VERB
taxlaw-2815	216	45	on	on	ADP
taxlaw-2815	216	46	their	their	PRON
taxlaw-2815	216	47	combined	combine	VERB
taxlaw-2815	216	48	income.40	income.40	PROPN
taxlaw-2815	216	49	the	the	DET
taxlaw-2815	216	50	board	board	NOUN
taxlaw-2815	216	51	of	of	ADP
taxlaw-2815	216	52	tax	tax	NOUN
taxlaw-2815	216	53	appeals	appeal	NOUN
taxlaw-2815	216	54	had	have	AUX
taxlaw-2815	216	55	previously	previously	ADV
taxlaw-2815	216	56	rejected	reject	VERB
taxlaw-2815	216	57	the	the	DET
taxlaw-2815	216	58	commissioner	commissioner	NOUN
taxlaw-2815	216	59	’s	’s	PART
taxlaw-2815	216	60	argument	argument	NOUN
taxlaw-2815	216	61	that	that	SCONJ
taxlaw-2815	216	62	a	a	DET
taxlaw-2815	216	63	husband	husband	NOUN
taxlaw-2815	216	64	and	and	CCONJ
taxlaw-2815	216	65	wife	wife	NOUN
taxlaw-2815	216	66	filing	filing	NOUN
taxlaw-2815	216	67	jointly	jointly	ADV
taxlaw-2815	216	68	became	become	VERB
taxlaw-2815	216	69	“	"	PUNCT
taxlaw-2815	216	70	a	a	DET
taxlaw-2815	216	71	single	single	ADJ
taxlaw-2815	216	72	taxing	taxing	NOUN
taxlaw-2815	216	73	entity	entity	NOUN
taxlaw-2815	216	74	,	,	PUNCT
taxlaw-2815	216	75	and	and	CCONJ
taxlaw-2815	216	76	as	as	ADP
taxlaw-2815	216	77	such	such	ADJ
taxlaw-2815	216	78	,	,	PUNCT
taxlaw-2815	216	79	‘	'	PUNCT
taxlaw-2815	216	80	the	the	DET
taxlaw-2815	216	81	taxpayer	taxpayer	NOUN
taxlaw-2815	216	82	.	.	PUNCT
taxlaw-2815	216	83	’”41	’”41	PRON
taxlaw-2815	217	1	the	the	DET
taxlaw-2815	217	2	commissioner	commissioner	NOUN
taxlaw-2815	217	3	,	,	PUNCT
taxlaw-2815	217	4	in	in	ADP
taxlaw-2815	217	5	his	his	PRON
taxlaw-2815	217	6	brief	brief	NOUN
taxlaw-2815	217	7	in	in	ADP
taxlaw-2815	217	8	cole	cole	NOUN
taxlaw-2815	217	9	,	,	PUNCT
taxlaw-2815	217	10	set	set	VERB
taxlaw-2815	217	11	forth	forth	ADP
taxlaw-2815	217	12	the	the	DET
taxlaw-2815	217	13	position	position	NOUN
taxlaw-2815	217	14	that	that	SCONJ
taxlaw-2815	217	15	“	"	PUNCT
taxlaw-2815	217	16	the	the	DET
taxlaw-2815	217	17	husband	husband	NOUN
taxlaw-2815	217	18	and	and	CCONJ
taxlaw-2815	217	19	wife	wife	NOUN
taxlaw-2815	217	20	,	,	PUNCT
taxlaw-2815	217	21	must	must	AUX
taxlaw-2815	217	22	of	of	ADP
taxlaw-2815	217	23	course	course	NOUN
taxlaw-2815	217	24	,	,	PUNCT
taxlaw-2815	217	25	accept	accept	VERB
taxlaw-2815	217	26	this	this	DET
taxlaw-2815	217	27	unusual	unusual	ADJ
taxlaw-2815	217	28	privilege	privilege	NOUN
taxlaw-2815	217	29	of	of	ADP
taxlaw-2815	217	30	reducing	reduce	VERB
taxlaw-2815	217	31	their	their	PRON
taxlaw-2815	217	32	taxes	taxis	NOUN
taxlaw-2815	217	33	as	as	SCONJ
taxlaw-2815	217	34	it	it	PRON
taxlaw-2815	217	35	exists	exist	VERB
taxlaw-2815	217	36	with	with	ADP
taxlaw-2815	217	37	all	all	PRON
taxlaw-2815	217	38	of	of	ADP
taxlaw-2815	217	39	its	its	PRON
taxlaw-2815	217	40	necessary	necessary	ADJ
taxlaw-2815	217	41	concomitant	concomitant	ADJ
taxlaw-2815	217	42	conditions	condition	NOUN
taxlaw-2815	217	43	and	and	CCONJ
taxlaw-2815	217	44	results	result	NOUN
taxlaw-2815	217	45	.	.	PUNCT
taxlaw-2815	218	1	”42	”42	VERB
taxlaw-2815	218	2	the	the	DET
taxlaw-2815	218	3	ninth	ninth	ADJ
taxlaw-2815	218	4	circuit	circuit	NOUN
taxlaw-2815	218	5	did	do	AUX
taxlaw-2815	218	6	not	not	PART
taxlaw-2815	218	7	agree	agree	VERB
taxlaw-2815	218	8	with	with	ADP
taxlaw-2815	218	9	the	the	DET
taxlaw-2815	218	10	commissioner	commissioner	NOUN
taxlaw-2815	218	11	,	,	PUNCT
taxlaw-2815	218	12	finding	find	VERB
taxlaw-2815	218	13	that	that	SCONJ
taxlaw-2815	218	14	any	any	DET
taxlaw-2815	218	15	administrative	administrative	ADJ
taxlaw-2815	218	16	difficulties	difficulty	NOUN
taxlaw-2815	218	17	of	of	ADP
taxlaw-2815	218	18	apportioning	apportion	VERB
taxlaw-2815	218	19	the	the	DET
taxlaw-2815	218	20	liability	liability	NOUN
taxlaw-2815	218	21	could	could	AUX
taxlaw-2815	218	22	be	be	AUX
taxlaw-2815	218	23	overcome	overcome	VERB
taxlaw-2815	218	24	;	;	PUNCT
taxlaw-2815	218	25	the	the	DET
taxlaw-2815	218	26	court	court	NOUN
taxlaw-2815	218	27	pointed	point	VERB
taxlaw-2815	218	28	out	out	ADP
taxlaw-2815	218	29	that	that	SCONJ
taxlaw-2815	218	30	,	,	PUNCT
taxlaw-2815	218	31	in	in	ADP
taxlaw-2815	218	32	this	this	DET
taxlaw-2815	218	33	case	case	NOUN
taxlaw-2815	218	34	,	,	PUNCT
taxlaw-2815	218	35	the	the	DET
taxlaw-2815	218	36	apportioned	apportion	VERB
taxlaw-2815	218	37	liabilities	liability	NOUN
taxlaw-2815	218	38	had	have	AUX
taxlaw-2815	218	39	in	in	ADP
taxlaw-2815	218	40	fact	fact	NOUN
taxlaw-2815	218	41	been	be	AUX
taxlaw-2815	218	42	stipulated	stipulate	VERB
taxlaw-2815	218	43	.	.	PUNCT
taxlaw-2815	219	1	despite	despite	SCONJ
taxlaw-2815	219	2	the	the	DET
taxlaw-2815	219	3	outcome	outcome	NOUN
taxlaw-2815	219	4	in	in	ADP
taxlaw-2815	219	5	cole	cole	PROPN
taxlaw-2815	219	6	,	,	PUNCT
taxlaw-2815	219	7	the	the	DET
taxlaw-2815	219	8	commissioner	commissioner	NOUN
taxlaw-2815	219	9	subsequently	subsequently	ADV
taxlaw-2815	219	10	persisted	persist	VERB
taxlaw-2815	219	11	in	in	ADP
taxlaw-2815	219	12	arguing	argue	VERB
taxlaw-2815	219	13	that	that	SCONJ
taxlaw-2815	219	14	joint	joint	ADJ
taxlaw-2815	219	15	and	and	CCONJ
taxlaw-2815	219	16	several	several	ADJ
taxlaw-2815	219	17	liability	liability	NOUN
taxlaw-2815	219	18	must	must	AUX
taxlaw-2815	219	19	attach	attach	VERB
taxlaw-2815	219	20	to	to	ADP
taxlaw-2815	219	21	a	a	DET
taxlaw-2815	219	22	joint	joint	ADJ
taxlaw-2815	219	23	filing	filing	NOUN
taxlaw-2815	219	24	,	,	PUNCT
taxlaw-2815	219	25	as	as	ADP
taxlaw-2815	219	26	a	a	DET
taxlaw-2815	219	27	matter	matter	NOUN
taxlaw-2815	219	28	of	of	ADP
taxlaw-2815	219	29	administrative	administrative	ADJ
taxlaw-2815	219	30	convenience.43	convenience.43	PROPN
taxlaw-2815	219	31	with	with	ADP
taxlaw-2815	219	32	the	the	DET
taxlaw-2815	219	33	enactment	enactment	NOUN
taxlaw-2815	219	34	of	of	ADP
taxlaw-2815	219	35	the	the	DET
taxlaw-2815	219	36	revenue	revenue	NOUN
taxlaw-2815	219	37	act	act	NOUN
taxlaw-2815	219	38	of	of	ADP
taxlaw-2815	219	39	1938	1938	NUM
taxlaw-2815	219	40	(	(	PUNCT
taxlaw-2815	219	41	hereinafter	hereinafter	NOUN
taxlaw-2815	219	42	“	"	PUNCT
taxlaw-2815	219	43	1938	1938	NUM
taxlaw-2815	219	44	act	act	NOUN
taxlaw-2815	219	45	”	"	PUNCT
taxlaw-2815	219	46	)	)	PUNCT
taxlaw-2815	219	47	,	,	PUNCT
taxlaw-2815	219	48	the	the	DET
taxlaw-2815	219	49	service	service	NOUN
taxlaw-2815	219	50	finally	finally	ADV
taxlaw-2815	219	51	got	get	VERB
taxlaw-2815	219	52	its	its	PRON
taxlaw-2815	219	53	wish	wish	NOUN
taxlaw-2815	219	54	:	:	PUNCT
taxlaw-2815	219	55	congress	congress	PROPN
taxlaw-2815	219	56	added	add	VERB
taxlaw-2815	219	57	subsection	subsection	NOUN
taxlaw-2815	219	58	51(b	51(b	NUM
taxlaw-2815	219	59	)	)	PUNCT
taxlaw-2815	219	60	,	,	PUNCT
taxlaw-2815	219	61	which	which	PRON
taxlaw-2815	219	62	stated	state	VERB
taxlaw-2815	219	63	“	"	PUNCT
taxlaw-2815	219	64	the	the	DET
taxlaw-2815	219	65	liability	liability	NOUN
taxlaw-2815	219	66	with	with	ADP
taxlaw-2815	219	67	respect	respect	NOUN
taxlaw-2815	219	68	to	to	ADP
taxlaw-2815	219	69	the	the	DET
taxlaw-2815	219	70	tax	tax	NOUN
taxlaw-2815	219	71	shall	shall	AUX
taxlaw-2815	219	72	be	be	AUX
taxlaw-2815	219	73	joint	joint	ADJ
taxlaw-2815	219	74	and	and	CCONJ
taxlaw-2815	219	75	several	several	ADJ
taxlaw-2815	219	76	.	.	PUNCT
taxlaw-2815	220	1	”44	”44	PROPN
taxlaw-2815	220	2	after	after	ADP
taxlaw-2815	220	3	the	the	DET
taxlaw-2815	220	4	1938	1938	NUM
taxlaw-2815	220	5	act	act	NOUN
taxlaw-2815	220	6	,	,	PUNCT
taxlaw-2815	220	7	the	the	DET
taxlaw-2815	220	8	commissioner	commissioner	NOUN
taxlaw-2815	220	9	then	then	ADV
taxlaw-2815	220	10	began	begin	VERB
taxlaw-2815	220	11	arguing	argue	VERB
taxlaw-2815	220	12	in	in	ADP
taxlaw-2815	220	13	ongoing	ongoing	ADJ
taxlaw-2815	220	14	litigation	litigation	NOUN
taxlaw-2815	220	15	involving	involve	VERB
taxlaw-2815	220	16	tax	tax	NOUN
taxlaw-2815	220	17	years	year	NOUN
taxlaw-2815	220	18	prior	prior	ADV
taxlaw-2815	220	19	to	to	ADP
taxlaw-2815	220	20	the	the	DET
taxlaw-2815	220	21	effective	effective	ADJ
taxlaw-2815	220	22	date	date	NOUN
taxlaw-2815	220	23	of	of	ADP
taxlaw-2815	220	24	the	the	DET
taxlaw-2815	220	25	1938	1938	NUM
taxlaw-2815	220	26	act	act	NOUN
taxlaw-2815	220	27	that	that	PRON
taxlaw-2815	220	28	§	§	PROPN
taxlaw-2815	220	29	51	51	NUM
taxlaw-2815	220	30	“	"	PUNCT
taxlaw-2815	220	31	should	should	AUX
taxlaw-2815	220	32	be	be	AUX
taxlaw-2815	220	33	deemed	deem	VERB
taxlaw-2815	220	34	merely	merely	ADV
taxlaw-2815	220	35	declaratory	declaratory	ADJ
taxlaw-2815	220	36	of	of	ADP
taxlaw-2815	220	37	existing	exist	VERB
taxlaw-2815	220	38	law	law	NOUN
taxlaw-2815	220	39	under	under	ADP
taxlaw-2815	220	40	prior	prior	ADJ
taxlaw-2815	220	41	revenue	revenue	NOUN
taxlaw-2815	220	42	acts	act	NOUN
taxlaw-2815	220	43	.	.	PUNCT
taxlaw-2815	221	1	”45	”45	PROPN
taxlaw-2815	221	2	in	in	ADP
taxlaw-2815	221	3	cole	cole	PROPN
taxlaw-2815	221	4	,	,	PUNCT
taxlaw-2815	221	5	the	the	DET
taxlaw-2815	221	6	commissioner	commissioner	NOUN
taxlaw-2815	221	7	noted	note	VERB
taxlaw-2815	221	8	the	the	DET
taxlaw-2815	221	9	taxpayers	taxpayer	NOUN
taxlaw-2815	221	10	reduced	reduce	VERB
taxlaw-2815	221	11	their	their	PRON
taxlaw-2815	221	12	taxes	taxis	NOUN
taxlaw-2815	221	13	by	by	ADP
taxlaw-2815	221	14	filing	file	VERB
taxlaw-2815	221	15	jointly	jointly	ADV
taxlaw-2815	221	16	,	,	PUNCT
taxlaw-2815	221	17	with	with	ADP
taxlaw-2815	221	18	the	the	DET
taxlaw-2815	221	19	tax	tax	NOUN
taxlaw-2815	221	20	being	be	AUX
taxlaw-2815	221	21	computed	compute	VERB
taxlaw-2815	221	22	on	on	ADP
taxlaw-2815	221	23	their	their	PRON
taxlaw-2815	221	24	aggregate	aggregate	ADJ
taxlaw-2815	221	25	income	income	NOUN
taxlaw-2815	221	26	.	.	PUNCT
taxlaw-2815	222	1	at	at	ADP
taxlaw-2815	222	2	the	the	DET
taxlaw-2815	222	3	time	time	NOUN
taxlaw-2815	222	4	of	of	ADP
taxlaw-2815	222	5	cole	cole	NOUN
taxlaw-2815	222	6	,	,	PUNCT
taxlaw-2815	222	7	joint	joint	ADJ
taxlaw-2815	222	8	filing	filing	NOUN
taxlaw-2815	222	9	produced	produce	VERB
taxlaw-2815	222	10	a	a	DET
taxlaw-2815	222	11	reduction	reduction	NOUN
taxlaw-2815	222	12	in	in	ADP
taxlaw-2815	222	13	tax	tax	NOUN
taxlaw-2815	222	14	only	only	ADV
taxlaw-2815	222	15	when	when	SCONJ
taxlaw-2815	222	16	one	one	NUM
taxlaw-2815	222	17	spouse	spouse	NOUN
taxlaw-2815	222	18	had	have	VERB
taxlaw-2815	222	19	deductions	deduction	NOUN
taxlaw-2815	222	20	(	(	PUNCT
taxlaw-2815	222	21	including	include	VERB
taxlaw-2815	222	22	losses	loss	NOUN
taxlaw-2815	222	23	)	)	PUNCT
taxlaw-2815	222	24	or	or	CCONJ
taxlaw-2815	222	25	credits	credit	NOUN
taxlaw-2815	222	26	that	that	PRON
taxlaw-2815	222	27	could	could	AUX
taxlaw-2815	222	28	offset	offset	VERB
taxlaw-2815	222	29	the	the	DET
taxlaw-2815	222	30	income	income	NOUN
taxlaw-2815	222	31	of	of	ADP
taxlaw-2815	222	32	the	the	DET
taxlaw-2815	222	33	other	other	ADJ
taxlaw-2815	222	34	.	.	PUNCT
taxlaw-2815	223	1	unlike	unlike	ADP
taxlaw-2815	223	2	our	our	PRON
taxlaw-2815	223	3	present	present	ADJ
taxlaw-2815	223	4	system	system	NOUN
taxlaw-2815	223	5	,	,	PUNCT
taxlaw-2815	223	6	in	in	ADP
taxlaw-2815	223	7	which	which	PRON
taxlaw-2815	223	8	there	there	PRON
taxlaw-2815	223	9	are	be	VERB
taxlaw-2815	223	10	five	five	NUM
taxlaw-2815	223	11	separate	separate	ADJ
taxlaw-2815	223	12	filing	filing	NOUN
taxlaw-2815	223	13	statuses	status	NOUN
taxlaw-2815	223	14	and	and	CCONJ
taxlaw-2815	223	15	four	four	NUM
taxlaw-2815	223	16	accompanying	accompanying	ADJ
taxlaw-2815	223	17	rate	rate	NOUN
taxlaw-2815	223	18	structures	structure	NOUN
taxlaw-2815	223	19	,	,	PUNCT
taxlaw-2815	223	20	the	the	DET
taxlaw-2815	223	21	tax	tax	NOUN
taxlaw-2815	223	22	rates	rate	NOUN
taxlaw-2815	223	23	prior	prior	ADV
taxlaw-2815	223	24	to	to	ADP
taxlaw-2815	223	25	1948	1948	NUM
taxlaw-2815	223	26	were	be	AUX
taxlaw-2815	223	27	uniform	uniform	ADJ
taxlaw-2815	223	28	for	for	ADP
taxlaw-2815	223	29	all	all	DET
taxlaw-2815	223	30	types	type	NOUN
taxlaw-2815	223	31	of	of	ADP
taxlaw-2815	223	32	returns	return	NOUN
taxlaw-2815	223	33	.	.	PUNCT
taxlaw-2815	224	1	thus	thus	ADV
taxlaw-2815	224	2	,	,	PUNCT
taxlaw-2815	224	3	for	for	ADP
taxlaw-2815	224	4	many	many	ADJ
taxlaw-2815	224	5	married	married	ADJ
taxlaw-2815	224	6	38	38	NUM
taxlaw-2815	224	7	cole	cole	NOUN
taxlaw-2815	224	8	,	,	PUNCT
taxlaw-2815	224	9	81	81	NUM
taxlaw-2815	224	10	f.2d	f.2d	NOUN
taxlaw-2815	224	11	.	.	PUNCT
taxlaw-2815	225	1	at	at	ADP
taxlaw-2815	225	2	489	489	NUM
taxlaw-2815	225	3	.	.	PUNCT
taxlaw-2815	226	1	39	39	NUM
taxlaw-2815	227	1	i	i	PRON
taxlaw-2815	227	2	d.	d.	PROPN
taxlaw-2815	227	3	at	at	ADP
taxlaw-2815	227	4	486	486	NUM
taxlaw-2815	227	5	.	.	PUNCT
taxlaw-2815	227	6	40	40	NUM
taxlaw-2815	228	1	i	i	PRON
taxlaw-2815	228	2	d.	d.	PROPN
taxlaw-2815	228	3	at	at	ADP
taxlaw-2815	228	4	490	490	NUM
taxlaw-2815	228	5	.	.	PROPN
taxlaw-2815	228	6	41	41	NUM
taxlaw-2815	229	1	i	i	PRON
taxlaw-2815	229	2	d.	d.	PROPN
taxlaw-2815	229	3	(	(	PUNCT
taxlaw-2815	229	4	citing	cite	VERB
taxlaw-2815	229	5	gummey	gummey	NOUN
taxlaw-2815	229	6	v.	v.	ADP
taxlaw-2815	229	7	comm’r	comm’r	NOUN
taxlaw-2815	229	8	,	,	PUNCT
taxlaw-2815	229	9	26	26	NUM
taxlaw-2815	229	10	b.t.a	b.t.a	NOUN
taxlaw-2815	229	11	.	.	NOUN
taxlaw-2815	229	12	894	894	NUM
taxlaw-2815	229	13	,	,	PUNCT
taxlaw-2815	229	14	895–96	895–96	NUM
taxlaw-2815	229	15	(	(	PUNCT
taxlaw-2815	229	16	1932	1932	NUM
taxlaw-2815	229	17	)	)	PUNCT
taxlaw-2815	229	18	)	)	PUNCT
taxlaw-2815	229	19	.	.	PUNCT
taxlaw-2815	230	1	42	42	NUM
taxlaw-2815	231	1	i	i	PRON
taxlaw-2815	231	2	d.	d.	NOUN
taxlaw-2815	231	3	at	at	ADP
taxlaw-2815	231	4	487	487	NUM
taxlaw-2815	231	5	(	(	PUNCT
taxlaw-2815	231	6	emphasis	emphasis	NOUN
taxlaw-2815	231	7	added	add	VERB
taxlaw-2815	231	8	)	)	PUNCT
taxlaw-2815	231	9	.	.	PUNCT
taxlaw-2815	232	1	43	43	NUM
taxlaw-2815	232	2	see	see	VERB
taxlaw-2815	232	3	,	,	PUNCT
taxlaw-2815	232	4	e.g.	e.g.	ADV
taxlaw-2815	232	5	,	,	PUNCT
taxlaw-2815	232	6	uniacke	uniacke	PROPN
taxlaw-2815	232	7	v.	v.	ADP
taxlaw-2815	232	8	comm'r	comm'r	PROPN
taxlaw-2815	232	9	,	,	PUNCT
taxlaw-2815	232	10	132	132	NUM
taxlaw-2815	232	11	f.2d	f.2d	SYM
taxlaw-2815	232	12	781	781	NUM
taxlaw-2815	232	13	,	,	PUNCT
taxlaw-2815	232	14	783	783	NUM
taxlaw-2815	232	15	(	(	PUNCT
taxlaw-2815	232	16	2d	2d	NUM
taxlaw-2815	232	17	cir	cir	NOUN
taxlaw-2815	232	18	.	.	PROPN
taxlaw-2815	232	19	1942	1942	NUM
taxlaw-2815	232	20	)	)	PUNCT
taxlaw-2815	232	21	(	(	PUNCT
taxlaw-2815	232	22	ruling	rule	VERB
taxlaw-2815	232	23	that	that	SCONJ
taxlaw-2815	232	24	joint	joint	ADJ
taxlaw-2815	232	25	and	and	CCONJ
taxlaw-2815	232	26	several	several	ADJ
taxlaw-2815	232	27	liability	liability	NOUN
taxlaw-2815	232	28	did	do	AUX
taxlaw-2815	232	29	not	not	PART
taxlaw-2815	232	30	attach	attach	VERB
taxlaw-2815	232	31	)	)	PUNCT
taxlaw-2815	232	32	.	.	PUNCT
taxlaw-2815	233	1	in	in	ADP
taxlaw-2815	233	2	a	a	DET
taxlaw-2815	233	3	case	case	NOUN
taxlaw-2815	233	4	involving	involve	VERB
taxlaw-2815	233	5	tax	tax	NOUN
taxlaw-2815	233	6	year	year	NOUN
taxlaw-2815	233	7	1936	1936	NUM
taxlaw-2815	233	8	,	,	PUNCT
taxlaw-2815	233	9	the	the	DET
taxlaw-2815	233	10	court	court	NOUN
taxlaw-2815	233	11	stated	state	VERB
taxlaw-2815	233	12	:	:	PUNCT
taxlaw-2815	233	13	“	"	PUNCT
taxlaw-2815	233	14	the	the	DET
taxlaw-2815	233	15	argument	argument	NOUN
taxlaw-2815	233	16	based	base	VERB
taxlaw-2815	233	17	on	on	ADP
taxlaw-2815	233	18	administrative	administrative	ADJ
taxlaw-2815	233	19	convenience	convenience	NOUN
taxlaw-2815	233	20	does	do	AUX
taxlaw-2815	233	21	not	not	PART
taxlaw-2815	233	22	impress	impress	VERB
taxlaw-2815	233	23	us	we	PRON
taxlaw-2815	233	24	.	.	PUNCT
taxlaw-2815	233	25	.	.	PUNCT
taxlaw-2815	233	26	.	.	PUNCT
taxlaw-2815	233	27	.	.	PUNCT
taxlaw-2815	234	1	the	the	DET
taxlaw-2815	234	2	administrative	administrative	ADJ
taxlaw-2815	234	3	difficulties	difficulty	NOUN
taxlaw-2815	234	4	resulting	result	VERB
taxlaw-2815	234	5	from	from	ADP
taxlaw-2815	234	6	rejecting	reject	VERB
taxlaw-2815	234	7	the	the	DET
taxlaw-2815	234	8	commissioner	commissioner	NOUN
taxlaw-2815	234	9	's	's	PART
taxlaw-2815	234	10	construction	construction	NOUN
taxlaw-2815	234	11	of	of	ADP
taxlaw-2815	234	12	the	the	DET
taxlaw-2815	234	13	statute	statute	NOUN
taxlaw-2815	234	14	would	would	AUX
taxlaw-2815	234	15	seem	seem	VERB
taxlaw-2815	234	16	to	to	PART
taxlaw-2815	234	17	be	be	AUX
taxlaw-2815	234	18	somewhat	somewhat	ADV
taxlaw-2815	234	19	exaggerated	exaggerated	ADJ
taxlaw-2815	234	20	in	in	ADP
taxlaw-2815	234	21	the	the	DET
taxlaw-2815	234	22	argument	argument	NOUN
taxlaw-2815	234	23	.	.	PUNCT
taxlaw-2815	234	24	”	"	PUNCT
taxlaw-2815	235	1	see	see	VERB
taxlaw-2815	235	2	also	also	ADV
taxlaw-2815	235	3	estate	estate	NOUN
taxlaw-2815	235	4	of	of	ADP
taxlaw-2815	235	5	hague	hague	PROPN
taxlaw-2815	235	6	v.	v.	ADP
taxlaw-2815	235	7	comm'r	comm'r	PROPN
taxlaw-2815	235	8	,	,	PUNCT
taxlaw-2815	235	9	45	45	NUM
taxlaw-2815	235	10	b.t.a	b.t.a	NOUN
taxlaw-2815	235	11	.	.	PROPN
taxlaw-2815	235	12	104	104	NUM
taxlaw-2815	235	13	,	,	PUNCT
taxlaw-2815	235	14	113	113	NUM
taxlaw-2815	235	15	(	(	PUNCT
taxlaw-2815	235	16	1941	1941	NUM
taxlaw-2815	235	17	)	)	PUNCT
taxlaw-2815	235	18	(	(	PUNCT
taxlaw-2815	235	19	in	in	ADP
taxlaw-2815	235	20	which	which	PRON
taxlaw-2815	235	21	the	the	DET
taxlaw-2815	235	22	commissioner	commissioner	NOUN
taxlaw-2815	235	23	argued	argue	VERB
taxlaw-2815	235	24	for	for	ADP
taxlaw-2815	235	25	joint	joint	ADJ
taxlaw-2815	235	26	and	and	CCONJ
taxlaw-2815	235	27	several	several	ADJ
taxlaw-2815	235	28	liability	liability	NOUN
taxlaw-2815	235	29	for	for	ADP
taxlaw-2815	235	30	a	a	DET
taxlaw-2815	235	31	couple	couple	NOUN
taxlaw-2815	235	32	where	where	SCONJ
taxlaw-2815	235	33	the	the	DET
taxlaw-2815	235	34	income	income	NOUN
taxlaw-2815	235	35	in	in	ADP
taxlaw-2815	235	36	question	question	NOUN
taxlaw-2815	235	37	was	be	AUX
taxlaw-2815	235	38	solely	solely	ADV
taxlaw-2815	235	39	the	the	DET
taxlaw-2815	235	40	husband	husband	NOUN
taxlaw-2815	235	41	’s	’s	PART
taxlaw-2815	235	42	)	)	PUNCT
taxlaw-2815	235	43	;	;	PUNCT
taxlaw-2815	235	44	rabenold	rabenold	VERB
taxlaw-2815	235	45	,	,	PUNCT
taxlaw-2815	235	46	108	108	NUM
taxlaw-2815	235	47	f.2d	f.2d	X
taxlaw-2815	235	48	at	at	ADP
taxlaw-2815	235	49	640	640	NUM
taxlaw-2815	235	50	.	.	PUNCT
taxlaw-2815	235	51	44	44	NUM
taxlaw-2815	235	52	revenue	revenue	NOUN
taxlaw-2815	235	53	act	act	NOUN
taxlaw-2815	235	54	of	of	ADP
taxlaw-2815	235	55	1938	1938	NUM
taxlaw-2815	235	56	,	,	PUNCT
taxlaw-2815	235	57	pub	pub	NOUN
taxlaw-2815	235	58	.	.	PUNCT
taxlaw-2815	236	1	l.	l.	PROPN
taxlaw-2815	237	1	no	no	PRON
taxlaw-2815	237	2	75	75	NUM
taxlaw-2815	237	3	-	-	SYM
taxlaw-2815	237	4	554	554	NUM
taxlaw-2815	237	5	,	,	PUNCT
taxlaw-2815	237	6	ch	ch	NOUN
taxlaw-2815	237	7	.	.	PROPN
taxlaw-2815	237	8	289	289	NUM
taxlaw-2815	237	9	,	,	PUNCT
taxlaw-2815	237	10	§	§	PROPN
taxlaw-2815	237	11	51(b	51(b	NUM
taxlaw-2815	237	12	)	)	PUNCT
taxlaw-2815	237	13	,	,	PUNCT
taxlaw-2815	238	1	52	52	NUM
taxlaw-2815	238	2	stat	stat	NOUN
taxlaw-2815	238	3	.	.	PUNCT
taxlaw-2815	239	1	447	447	NUM
taxlaw-2815	239	2	,	,	PUNCT
taxlaw-2815	239	3	476	476	NUM
taxlaw-2815	239	4	(	(	PUNCT
taxlaw-2815	239	5	1938	1938	NUM
taxlaw-2815	239	6	)	)	PUNCT
taxlaw-2815	239	7	.	.	PUNCT
taxlaw-2815	240	1	the	the	DET
taxlaw-2815	240	2	internal	internal	PROPN
taxlaw-2815	240	3	revenue	revenue	NOUN
taxlaw-2815	240	4	code	code	NOUN
taxlaw-2815	240	5	of	of	ADP
taxlaw-2815	240	6	1986	1986	NUM
taxlaw-2815	240	7	,	,	PUNCT
taxlaw-2815	240	8	as	as	SCONJ
taxlaw-2815	240	9	amended	amend	VERB
taxlaw-2815	240	10	,	,	PUNCT
taxlaw-2815	240	11	retains	retain	VERB
taxlaw-2815	240	12	the	the	DET
taxlaw-2815	240	13	same	same	ADJ
taxlaw-2815	240	14	language	language	NOUN
taxlaw-2815	240	15	in	in	ADP
taxlaw-2815	240	16	§	§	PROPN
taxlaw-2815	240	17	6013(d)(3	6013(d)(3	NUM
taxlaw-2815	240	18	):	):	PUNCT
taxlaw-2815	240	19	“	"	PUNCT
taxlaw-2815	240	20	if	if	SCONJ
taxlaw-2815	240	21	a	a	DET
taxlaw-2815	240	22	joint	joint	ADJ
taxlaw-2815	240	23	return	return	NOUN
taxlaw-2815	240	24	is	be	AUX
taxlaw-2815	240	25	made	make	VERB
taxlaw-2815	240	26	,	,	PUNCT
taxlaw-2815	240	27	the	the	DET
taxlaw-2815	240	28	tax	tax	NOUN
taxlaw-2815	240	29	shall	shall	AUX
taxlaw-2815	240	30	be	be	AUX
taxlaw-2815	240	31	computed	compute	VERB
taxlaw-2815	240	32	on	on	ADP
taxlaw-2815	240	33	the	the	DET
taxlaw-2815	240	34	aggregate	aggregate	ADJ
taxlaw-2815	240	35	income	income	NOUN
taxlaw-2815	240	36	and	and	CCONJ
taxlaw-2815	240	37	the	the	DET
taxlaw-2815	240	38	liability	liability	NOUN
taxlaw-2815	240	39	with	with	ADP
taxlaw-2815	240	40	respect	respect	NOUN
taxlaw-2815	240	41	to	to	ADP
taxlaw-2815	240	42	the	the	DET
taxlaw-2815	240	43	tax	tax	NOUN
taxlaw-2815	240	44	shall	shall	AUX
taxlaw-2815	240	45	be	be	AUX
taxlaw-2815	240	46	joint	joint	ADJ
taxlaw-2815	240	47	and	and	CCONJ
taxlaw-2815	240	48	several	several	ADJ
taxlaw-2815	240	49	.	.	PUNCT
taxlaw-2815	240	50	”	"	PUNCT
taxlaw-2815	241	1	45	45	NUM
taxlaw-2815	241	2	rabenold	rabenold	ADJ
taxlaw-2815	241	3	,	,	PUNCT
taxlaw-2815	241	4	108	108	NUM
taxlaw-2815	241	5	f.2d	f.2d	X
taxlaw-2815	241	6	at	at	ADP
taxlaw-2815	241	7	640	640	NUM
taxlaw-2815	241	8	.	.	PUNCT
taxlaw-2815	241	9	2012	2012	NUM
taxlaw-2815	241	10	]	]	PUNCT
taxlaw-2815	241	11	decoupling	decouple	VERB
taxlaw-2815	241	12	taxes	taxis	NOUN
taxlaw-2815	241	13	and	and	CCONJ
taxlaw-2815	241	14	marriage	marriage	NOUN
taxlaw-2815	241	15	105	105	NUM
taxlaw-2815	241	16	couples	couple	NOUN
taxlaw-2815	241	17	,	,	PUNCT
taxlaw-2815	241	18	the	the	DET
taxlaw-2815	241	19	effect	effect	NOUN
taxlaw-2815	241	20	of	of	ADP
taxlaw-2815	241	21	aggregating	aggregate	VERB
taxlaw-2815	241	22	income	income	NOUN
taxlaw-2815	241	23	was	be	AUX
taxlaw-2815	241	24	to	to	PART
taxlaw-2815	241	25	push	push	VERB
taxlaw-2815	241	26	the	the	DET
taxlaw-2815	241	27	couple	couple	NOUN
taxlaw-2815	241	28	into	into	ADP
taxlaw-2815	241	29	a	a	DET
taxlaw-2815	241	30	higher	high	ADJ
taxlaw-2815	241	31	tax	tax	NOUN
taxlaw-2815	241	32	bracket	bracket	NOUN
taxlaw-2815	241	33	,	,	PUNCT
taxlaw-2815	241	34	resulting	result	VERB
taxlaw-2815	241	35	in	in	ADP
taxlaw-2815	241	36	a	a	DET
taxlaw-2815	241	37	higher	high	ADJ
taxlaw-2815	241	38	liability	liability	NOUN
taxlaw-2815	241	39	than	than	SCONJ
taxlaw-2815	241	40	if	if	SCONJ
taxlaw-2815	241	41	the	the	DET
taxlaw-2815	241	42	couple	couple	NOUN
taxlaw-2815	241	43	had	have	AUX
taxlaw-2815	241	44	filed	file	VERB
taxlaw-2815	241	45	as	as	ADP
taxlaw-2815	241	46	two	two	NUM
taxlaw-2815	241	47	individuals.46	individuals.46	NOUN
taxlaw-2815	241	48	a	a	DET
taxlaw-2815	241	49	couple	couple	NOUN
taxlaw-2815	241	50	would	would	AUX
taxlaw-2815	241	51	not	not	PART
taxlaw-2815	241	52	benefit	benefit	VERB
taxlaw-2815	241	53	from	from	ADP
taxlaw-2815	241	54	joint	joint	ADJ
taxlaw-2815	241	55	filing	filing	NOUN
taxlaw-2815	241	56	unless	unless	SCONJ
taxlaw-2815	241	57	one	one	NUM
taxlaw-2815	241	58	spouse	spouse	NOUN
taxlaw-2815	241	59	had	have	VERB
taxlaw-2815	241	60	deductions	deduction	NOUN
taxlaw-2815	241	61	or	or	CCONJ
taxlaw-2815	241	62	credits	credit	NOUN
taxlaw-2815	241	63	that	that	PRON
taxlaw-2815	241	64	could	could	AUX
taxlaw-2815	241	65	offset	offset	VERB
taxlaw-2815	241	66	the	the	DET
taxlaw-2815	241	67	income	income	NOUN
taxlaw-2815	241	68	of	of	ADP
taxlaw-2815	241	69	the	the	DET
taxlaw-2815	241	70	other	other	ADJ
taxlaw-2815	241	71	spouse	spouse	NOUN
taxlaw-2815	241	72	.	.	PUNCT
taxlaw-2815	242	1	in	in	ADP
taxlaw-2815	242	2	unpacking	unpack	VERB
taxlaw-2815	242	3	the	the	DET
taxlaw-2815	242	4	rationales	rationale	NOUN
taxlaw-2815	242	5	of	of	ADP
taxlaw-2815	242	6	joint	joint	ADJ
taxlaw-2815	242	7	and	and	CCONJ
taxlaw-2815	242	8	several	several	ADJ
taxlaw-2815	242	9	liability	liability	NOUN
taxlaw-2815	242	10	,	,	PUNCT
taxlaw-2815	242	11	it	it	PRON
taxlaw-2815	242	12	is	be	AUX
taxlaw-2815	242	13	important	important	ADJ
taxlaw-2815	242	14	to	to	PART
taxlaw-2815	242	15	recognize	recognize	VERB
taxlaw-2815	242	16	that	that	SCONJ
taxlaw-2815	242	17	the	the	DET
taxlaw-2815	242	18	reduction	reduction	NOUN
taxlaw-2815	242	19	and	and	CCONJ
taxlaw-2815	242	20	ensuing	ensue	VERB
taxlaw-2815	242	21	“	"	PUNCT
taxlaw-2815	242	22	unusual	unusual	ADJ
taxlaw-2815	242	23	privilege	privilege	NOUN
taxlaw-2815	242	24	”	"	PUNCT
taxlaw-2815	242	25	referred	refer	VERB
taxlaw-2815	242	26	to	to	ADP
taxlaw-2815	242	27	by	by	ADP
taxlaw-2815	242	28	the	the	DET
taxlaw-2815	242	29	commissioner	commissioner	NOUN
taxlaw-2815	242	30	in	in	ADP
taxlaw-2815	242	31	cole	cole	PROPN
taxlaw-2815	242	32	should	should	AUX
taxlaw-2815	242	33	not	not	PART
taxlaw-2815	242	34	be	be	AUX
taxlaw-2815	242	35	confused	confuse	VERB
taxlaw-2815	242	36	with	with	ADP
taxlaw-2815	242	37	so	so	ADV
taxlaw-2815	242	38	-	-	PUNCT
taxlaw-2815	242	39	called	call	VERB
taxlaw-2815	242	40	“	"	PUNCT
taxlaw-2815	242	41	income	income	NOUN
taxlaw-2815	242	42	splitting	splitting	NOUN
taxlaw-2815	242	43	,	,	PUNCT
taxlaw-2815	242	44	”	"	PUNCT
taxlaw-2815	242	45	which	which	PRON
taxlaw-2815	242	46	was	be	AUX
taxlaw-2815	242	47	not	not	PART
taxlaw-2815	242	48	a	a	DET
taxlaw-2815	242	49	benefit	benefit	NOUN
taxlaw-2815	242	50	of	of	ADP
taxlaw-2815	242	51	joint	joint	ADJ
taxlaw-2815	242	52	filing	filing	NOUN
taxlaw-2815	242	53	until	until	SCONJ
taxlaw-2815	242	54	the	the	DET
taxlaw-2815	242	55	revenue	revenue	NOUN
taxlaw-2815	242	56	act	act	NOUN
taxlaw-2815	242	57	of	of	ADP
taxlaw-2815	242	58	1948	1948	NUM
taxlaw-2815	242	59	created	create	VERB
taxlaw-2815	242	60	a	a	DET
taxlaw-2815	242	61	separate	separate	ADJ
taxlaw-2815	242	62	rate	rate	NOUN
taxlaw-2815	242	63	structure	structure	NOUN
taxlaw-2815	242	64	for	for	ADP
taxlaw-2815	242	65	married	married	ADJ
taxlaw-2815	242	66	couples.47	couples.47	NOUN
taxlaw-2815	242	67	somewhat	somewhat	ADV
taxlaw-2815	242	68	ironically	ironically	ADV
taxlaw-2815	242	69	,	,	PUNCT
taxlaw-2815	242	70	income	income	NOUN
taxlaw-2815	242	71	splitting	splitting	NOUN
taxlaw-2815	242	72	was	be	AUX
taxlaw-2815	242	73	a	a	DET
taxlaw-2815	242	74	phenomenon	phenomenon	NOUN
taxlaw-2815	242	75	that	that	PRON
taxlaw-2815	242	76	was	be	AUX
taxlaw-2815	242	77	first	first	ADV
taxlaw-2815	242	78	enjoyed	enjoy	VERB
taxlaw-2815	242	79	by	by	ADP
taxlaw-2815	242	80	married	married	ADJ
taxlaw-2815	242	81	couples	couple	NOUN
taxlaw-2815	242	82	who	who	PRON
taxlaw-2815	242	83	filed	file	VERB
taxlaw-2815	242	84	separate	separate	ADJ
taxlaw-2815	242	85	returns	return	NOUN
taxlaw-2815	242	86	in	in	ADP
taxlaw-2815	242	87	community	community	NOUN
taxlaw-2815	242	88	property	property	NOUN
taxlaw-2815	242	89	states	state	NOUN
taxlaw-2815	242	90	.	.	PUNCT
taxlaw-2815	243	1	under	under	ADP
taxlaw-2815	243	2	the	the	DET
taxlaw-2815	243	3	theory	theory	NOUN
taxlaw-2815	243	4	that	that	SCONJ
taxlaw-2815	243	5	income	income	NOUN
taxlaw-2815	243	6	earned	earn	VERB
taxlaw-2815	243	7	by	by	ADP
taxlaw-2815	243	8	one	one	NUM
taxlaw-2815	243	9	spouse	spouse	NOUN
taxlaw-2815	243	10	was	be	AUX
taxlaw-2815	243	11	community	community	NOUN
taxlaw-2815	243	12	property	property	NOUN
taxlaw-2815	243	13	of	of	ADP
taxlaw-2815	243	14	the	the	DET
taxlaw-2815	243	15	other	other	ADJ
taxlaw-2815	243	16	spouse	spouse	NOUN
taxlaw-2815	243	17	,	,	PUNCT
taxlaw-2815	243	18	in	in	ADP
taxlaw-2815	243	19	1930	1930	NUM
taxlaw-2815	243	20	the	the	DET
taxlaw-2815	243	21	supreme	supreme	PROPN
taxlaw-2815	243	22	court	court	PROPN
taxlaw-2815	243	23	ruled	rule	VERB
taxlaw-2815	243	24	in	in	ADP
taxlaw-2815	243	25	poe	poe	PROPN
taxlaw-2815	244	1	v.	v.	PROPN
taxlaw-2815	244	2	seaborn	seaborn	PROPN
taxlaw-2815	245	1	that	that	SCONJ
taxlaw-2815	245	2	spouses	spouse	NOUN
taxlaw-2815	245	3	were	be	AUX
taxlaw-2815	245	4	permitted	permit	VERB
taxlaw-2815	245	5	to	to	PART
taxlaw-2815	245	6	file	file	VERB
taxlaw-2815	245	7	separately	separately	ADV
taxlaw-2815	245	8	and	and	CCONJ
taxlaw-2815	245	9	each	each	PRON
taxlaw-2815	245	10	treat	treat	VERB
taxlaw-2815	245	11	one	one	NUM
taxlaw-2815	245	12	half	half	NOUN
taxlaw-2815	245	13	of	of	ADP
taxlaw-2815	245	14	the	the	DET
taxlaw-2815	245	15	spouses	spouse	NOUN
taxlaw-2815	245	16	’	’	PART
taxlaw-2815	245	17	community	community	NOUN
taxlaw-2815	245	18	property	property	NOUN
taxlaw-2815	245	19	income	income	NOUN
taxlaw-2815	245	20	as	as	ADP
taxlaw-2815	245	21	his	his	PRON
taxlaw-2815	245	22	or	or	CCONJ
taxlaw-2815	245	23	her	her	PRON
taxlaw-2815	245	24	income	income	NOUN
taxlaw-2815	245	25	for	for	ADP
taxlaw-2815	245	26	tax	tax	NOUN
taxlaw-2815	245	27	purposes.48	purposes.48	NOUN
taxlaw-2815	245	28	thus	thus	ADV
taxlaw-2815	245	29	,	,	PUNCT
taxlaw-2815	245	30	if	if	SCONJ
taxlaw-2815	245	31	the	the	DET
taxlaw-2815	245	32	husband	husband	NOUN
taxlaw-2815	245	33	earned	earn	VERB
taxlaw-2815	245	34	$	$	SYM
taxlaw-2815	245	35	10,000	10,000	NUM
taxlaw-2815	245	36	,	,	PUNCT
taxlaw-2815	245	37	and	and	CCONJ
taxlaw-2815	245	38	the	the	DET
taxlaw-2815	245	39	wife	wife	NOUN
taxlaw-2815	245	40	did	do	AUX
taxlaw-2815	245	41	not	not	PART
taxlaw-2815	245	42	have	have	VERB
taxlaw-2815	245	43	any	any	DET
taxlaw-2815	245	44	income	income	NOUN
taxlaw-2815	245	45	,	,	PUNCT
taxlaw-2815	245	46	each	each	PRON
taxlaw-2815	245	47	would	would	AUX
taxlaw-2815	245	48	file	file	VERB
taxlaw-2815	245	49	a	a	DET
taxlaw-2815	245	50	separate	separate	ADJ
taxlaw-2815	245	51	return	return	NOUN
taxlaw-2815	245	52	reporting	report	VERB
taxlaw-2815	245	53	$	$	SYM
taxlaw-2815	245	54	5,000	5,000	NUM
taxlaw-2815	245	55	of	of	ADP
taxlaw-2815	245	56	income	income	NOUN
taxlaw-2815	245	57	.	.	PUNCT
taxlaw-2815	246	1	joint	joint	ADJ
taxlaw-2815	246	2	and	and	CCONJ
taxlaw-2815	246	3	several	several	ADJ
taxlaw-2815	246	4	liability	liability	NOUN
taxlaw-2815	246	5	did	do	AUX
taxlaw-2815	246	6	not	not	PART
taxlaw-2815	246	7	attach	attach	VERB
taxlaw-2815	246	8	,	,	PUNCT
taxlaw-2815	246	9	because	because	SCONJ
taxlaw-2815	246	10	the	the	DET
taxlaw-2815	246	11	spouses	spouse	NOUN
taxlaw-2815	246	12	filed	file	VERB
taxlaw-2815	246	13	separately.49	separately.49	NOUN
taxlaw-2815	246	14	yet	yet	CCONJ
taxlaw-2815	246	15	due	due	ADP
taxlaw-2815	246	16	to	to	ADP
taxlaw-2815	246	17	the	the	DET
taxlaw-2815	246	18	nature	nature	NOUN
taxlaw-2815	246	19	of	of	ADP
taxlaw-2815	246	20	the	the	DET
taxlaw-2815	246	21	progressive	progressive	ADJ
taxlaw-2815	246	22	rate	rate	NOUN
taxlaw-2815	246	23	structure	structure	NOUN
taxlaw-2815	246	24	,	,	PUNCT
taxlaw-2815	246	25	the	the	DET
taxlaw-2815	246	26	taxpayers	taxpayer	NOUN
taxlaw-2815	246	27	benefitted	benefit	VERB
taxlaw-2815	246	28	from	from	ADP
taxlaw-2815	246	29	the	the	DET
taxlaw-2815	246	30	lower	low	ADJ
taxlaw-2815	246	31	rates	rate	NOUN
taxlaw-2815	246	32	applicable	applicable	ADJ
taxlaw-2815	246	33	to	to	ADP
taxlaw-2815	246	34	the	the	DET
taxlaw-2815	246	35	lower	low	ADJ
taxlaw-2815	246	36	income	income	NOUN
taxlaw-2815	246	37	amounts	amount	NOUN
taxlaw-2815	246	38	.	.	PUNCT
taxlaw-2815	247	1	for	for	ADP
taxlaw-2815	247	2	a	a	DET
taxlaw-2815	247	3	time	time	NOUN
taxlaw-2815	247	4	following	follow	VERB
taxlaw-2815	247	5	seaborn	seaborn	NOUN
taxlaw-2815	247	6	,	,	PUNCT
taxlaw-2815	247	7	only	only	ADV
taxlaw-2815	247	8	taxpayers	taxpayer	NOUN
taxlaw-2815	247	9	who	who	PRON
taxlaw-2815	247	10	lived	live	VERB
taxlaw-2815	247	11	in	in	ADP
taxlaw-2815	247	12	community	community	NOUN
taxlaw-2815	247	13	property	property	NOUN
taxlaw-2815	247	14	states	state	NOUN
taxlaw-2815	247	15	enjoyed	enjoy	VERB
taxlaw-2815	247	16	the	the	DET
taxlaw-2815	247	17	benefits	benefit	NOUN
taxlaw-2815	247	18	of	of	ADP
taxlaw-2815	247	19	income	income	NOUN
taxlaw-2815	247	20	splitting	splitting	NOUN
taxlaw-2815	247	21	because	because	SCONJ
taxlaw-2815	247	22	each	each	DET
taxlaw-2815	247	23	individual	individual	NOUN
taxlaw-2815	247	24	was	be	AUX
taxlaw-2815	247	25	subject	subject	ADJ
taxlaw-2815	247	26	to	to	ADP
taxlaw-2815	247	27	tax	tax	NOUN
taxlaw-2815	247	28	on	on	ADP
taxlaw-2815	247	29	one	one	NUM
taxlaw-2815	247	30	-	-	PUNCT
taxlaw-2815	247	31	half	half	NOUN
taxlaw-2815	247	32	of	of	ADP
taxlaw-2815	247	33	the	the	DET
taxlaw-2815	247	34	couple	couple	NOUN
taxlaw-2815	247	35	’s	’s	PART
taxlaw-2815	247	36	total	total	ADJ
taxlaw-2815	247	37	income	income	NOUN
taxlaw-2815	247	38	.	.	PUNCT
taxlaw-2815	248	1	at	at	ADP
taxlaw-2815	248	2	the	the	DET
taxlaw-2815	248	3	same	same	ADJ
taxlaw-2815	248	4	time	time	NOUN
taxlaw-2815	248	5	,	,	PUNCT
taxlaw-2815	248	6	taxpayers	taxpayer	NOUN
taxlaw-2815	248	7	in	in	ADP
taxlaw-2815	248	8	common	common	ADJ
taxlaw-2815	248	9	law	law	NOUN
taxlaw-2815	248	10	states	state	NOUN
taxlaw-2815	248	11	who	who	PRON
taxlaw-2815	248	12	filed	file	VERB
taxlaw-2815	248	13	a	a	DET
taxlaw-2815	248	14	joint	joint	ADJ
taxlaw-2815	248	15	return	return	NOUN
taxlaw-2815	248	16	had	have	VERB
taxlaw-2815	248	17	to	to	PART
taxlaw-2815	248	18	aggregate	aggregate	VERB
taxlaw-2815	248	19	their	their	PRON
taxlaw-2815	248	20	income	income	NOUN
taxlaw-2815	248	21	,	,	PUNCT
taxlaw-2815	248	22	but	but	CCONJ
taxlaw-2815	248	23	were	be	AUX
taxlaw-2815	248	24	subject	subject	ADJ
taxlaw-2815	248	25	to	to	ADP
taxlaw-2815	248	26	tax	tax	NOUN
taxlaw-2815	248	27	under	under	ADP
taxlaw-2815	248	28	the	the	DET
taxlaw-2815	248	29	same	same	ADJ
taxlaw-2815	248	30	“	"	PUNCT
taxlaw-2815	248	31	steeply	steeply	ADJ
taxlaw-2815	248	32	progressive	progressive	ADJ
taxlaw-2815	248	33	”	"	PUNCT
taxlaw-2815	248	34	rate	rate	NOUN
taxlaw-2815	248	35	structure.50	structure.50	PROPN
taxlaw-2815	248	36	congress	congress	PROPN
taxlaw-2815	248	37	was	be	AUX
taxlaw-2815	248	38	concerned	concern	VERB
taxlaw-2815	248	39	when	when	SCONJ
taxlaw-2815	248	40	a	a	DET
taxlaw-2815	248	41	number	number	NOUN
taxlaw-2815	248	42	of	of	ADP
taxlaw-2815	248	43	states	state	NOUN
taxlaw-2815	248	44	,	,	PUNCT
taxlaw-2815	248	45	concerned	concerned	ADJ
taxlaw-2815	248	46	about	about	ADP
taxlaw-2815	248	47	the	the	DET
taxlaw-2815	248	48	unequal	unequal	ADJ
taxlaw-2815	248	49	tax	tax	NOUN
taxlaw-2815	248	50	treatment	treatment	NOUN
taxlaw-2815	248	51	of	of	ADP
taxlaw-2815	248	52	their	their	PRON
taxlaw-2815	248	53	residents	resident	NOUN
taxlaw-2815	248	54	,	,	PUNCT
taxlaw-2815	248	55	moved	move	VERB
taxlaw-2815	248	56	to	to	PART
taxlaw-2815	248	57	adopt	adopt	VERB
taxlaw-2815	248	58	the	the	DET
taxlaw-2815	248	59	community	community	NOUN
taxlaw-2815	248	60	property	property	NOUN
taxlaw-2815	248	61	system.51	system.51	PROPN
taxlaw-2815	248	62	to	to	PART
taxlaw-2815	248	63	address	address	VERB
taxlaw-2815	248	64	this	this	DET
taxlaw-2815	248	65	disparity	disparity	NOUN
taxlaw-2815	248	66	,	,	PUNCT
taxlaw-2815	248	67	the	the	DET
taxlaw-2815	248	68	revenue	revenue	NOUN
taxlaw-2815	248	69	act	act	NOUN
taxlaw-2815	248	70	of	of	ADP
taxlaw-2815	248	71	1948	1948	NUM
taxlaw-2815	248	72	introduced	introduce	VERB
taxlaw-2815	248	73	a	a	DET
taxlaw-2815	248	74	new	new	ADJ
taxlaw-2815	248	75	rate	rate	NOUN
taxlaw-2815	248	76	schedule	schedule	NOUN
taxlaw-2815	248	77	for	for	ADP
taxlaw-2815	248	78	married	married	ADJ
taxlaw-2815	248	79	taxpayers	taxpayer	NOUN
taxlaw-2815	248	80	filing	file	VERB
taxlaw-2815	248	81	a	a	DET
taxlaw-2815	248	82	joint	joint	ADJ
taxlaw-2815	248	83	return.52	return.52	NOUN
taxlaw-2815	248	84	so	so	ADV
taxlaw-2815	248	85	while	while	SCONJ
taxlaw-2815	248	86	congress	congress	PROPN
taxlaw-2815	248	87	established	establish	VERB
taxlaw-2815	248	88	joint	joint	ADJ
taxlaw-2815	248	89	and	and	CCONJ
taxlaw-2815	248	90	several	several	ADJ
taxlaw-2815	248	91	liability	liability	NOUN
taxlaw-2815	248	92	for	for	ADP
taxlaw-2815	248	93	married	married	ADJ
taxlaw-2815	248	94	filers	filer	NOUN
taxlaw-2815	248	95	in	in	ADP
taxlaw-2815	248	96	1938	1938	NUM
taxlaw-2815	248	97	,	,	PUNCT
taxlaw-2815	248	98	it	it	PRON
taxlaw-2815	248	99	was	be	AUX
taxlaw-2815	248	100	not	not	PART
taxlaw-2815	248	101	until	until	ADP
taxlaw-2815	248	102	ten	ten	NUM
taxlaw-2815	248	103	years	year	NOUN
taxlaw-2815	248	104	later	later	ADV
taxlaw-2815	248	105	,	,	PUNCT
taxlaw-2815	248	106	in	in	ADP
taxlaw-2815	248	107	1948	1948	NUM
taxlaw-2815	248	108	,	,	PUNCT
taxlaw-2815	248	109	when	when	SCONJ
taxlaw-2815	248	110	the	the	DET
taxlaw-2815	248	111	new	new	ADJ
taxlaw-2815	248	112	separate	separate	ADJ
taxlaw-2815	248	113	rate	rate	NOUN
taxlaw-2815	248	114	schedules	schedule	NOUN
taxlaw-2815	248	115	were	be	AUX
taxlaw-2815	248	116	46	46	NUM
taxlaw-2815	248	117	see	see	NOUN
taxlaw-2815	248	118	grant	grant	NOUN
taxlaw-2815	248	119	v.	v.	ADP
taxlaw-2815	248	120	rose	rise	VERB
taxlaw-2815	248	121	,	,	PUNCT
taxlaw-2815	248	122	24	24	NUM
taxlaw-2815	248	123	f.2d	f.2d	NOUN
taxlaw-2815	248	124	115	115	NUM
taxlaw-2815	248	125	,	,	PUNCT
taxlaw-2815	248	126	118–19	118–19	NUM
taxlaw-2815	248	127	(	(	PUNCT
taxlaw-2815	248	128	n.d	n.d	PROPN
taxlaw-2815	248	129	.	.	PROPN
taxlaw-2815	248	130	ga	ga	PROPN
taxlaw-2815	248	131	.	.	PROPN
taxlaw-2815	248	132	1928	1928	NUM
taxlaw-2815	248	133	)	)	PUNCT
taxlaw-2815	249	1	(	(	PUNCT
taxlaw-2815	249	2	summarizing	summarize	VERB
taxlaw-2815	249	3	these	these	DET
taxlaw-2815	249	4	advantages	advantage	NOUN
taxlaw-2815	249	5	and	and	CCONJ
taxlaw-2815	249	6	disadvantages	disadvantage	NOUN
taxlaw-2815	249	7	)	)	PUNCT
taxlaw-2815	249	8	,	,	PUNCT
taxlaw-2815	249	9	aff'd	aff'd	NOUN
taxlaw-2815	249	10	,	,	PUNCT
taxlaw-2815	249	11	39	39	NUM
taxlaw-2815	249	12	f.2d	f.2d	SYM
taxlaw-2815	249	13	340	340	NUM
taxlaw-2815	249	14	(	(	PUNCT
taxlaw-2815	249	15	5th	5th	ADJ
taxlaw-2815	249	16	cir	cir	NOUN
taxlaw-2815	249	17	.	.	PUNCT
taxlaw-2815	249	18	1930	1930	NUM
taxlaw-2815	249	19	)	)	PUNCT
taxlaw-2815	249	20	.	.	PUNCT
taxlaw-2815	250	1	47	47	NUM
taxlaw-2815	250	2	revenue	revenue	NOUN
taxlaw-2815	250	3	act	act	NOUN
taxlaw-2815	250	4	of	of	ADP
taxlaw-2815	250	5	1948	1948	NUM
taxlaw-2815	250	6	,	,	PUNCT
taxlaw-2815	250	7	pub	pub	NOUN
taxlaw-2815	250	8	.	.	PUNCT
taxlaw-2815	251	1	l.	l.	PROPN
taxlaw-2815	251	2	no	no	INTJ
taxlaw-2815	251	3	.	.	PROPN
taxlaw-2815	252	1	80	80	NUM
taxlaw-2815	252	2	-	-	SYM
taxlaw-2815	252	3	471	471	NUM
taxlaw-2815	252	4	,	,	PUNCT
taxlaw-2815	252	5	ch	ch	NOUN
taxlaw-2815	252	6	.	.	PROPN
taxlaw-2815	252	7	168	168	NUM
taxlaw-2815	252	8	,	,	PUNCT
taxlaw-2815	252	9	§	§	PROPN
taxlaw-2815	252	10	301	301	NUM
taxlaw-2815	252	11	,	,	PUNCT
taxlaw-2815	252	12	62	62	NUM
taxlaw-2815	252	13	stat	stat	NOUN
taxlaw-2815	252	14	.	.	PUNCT
taxlaw-2815	253	1	110	110	NUM
taxlaw-2815	253	2	,	,	PUNCT
taxlaw-2815	253	3	114	114	NUM
taxlaw-2815	253	4	(	(	PUNCT
taxlaw-2815	253	5	1948	1948	NUM
taxlaw-2815	253	6	)	)	PUNCT
taxlaw-2815	253	7	.	.	PUNCT
taxlaw-2815	254	1	48	48	NUM
taxlaw-2815	254	2	poe	poe	PROPN
taxlaw-2815	254	3	v.	v.	PROPN
taxlaw-2815	254	4	seaborn	seaborn	PROPN
taxlaw-2815	254	5	,	,	PUNCT
taxlaw-2815	254	6	282	282	NUM
taxlaw-2815	254	7	u.s	u.s	PROPN
taxlaw-2815	254	8	.	.	PROPN
taxlaw-2815	254	9	101	101	NUM
taxlaw-2815	254	10	,	,	PUNCT
taxlaw-2815	254	11	118	118	NUM
taxlaw-2815	254	12	(	(	PUNCT
taxlaw-2815	254	13	1930	1930	NUM
taxlaw-2815	254	14	)	)	PUNCT
taxlaw-2815	254	15	.	.	PUNCT
taxlaw-2815	255	1	49	49	NUM
taxlaw-2815	255	2	state	state	NOUN
taxlaw-2815	255	3	laws	law	NOUN
taxlaw-2815	255	4	in	in	ADP
taxlaw-2815	255	5	community	community	NOUN
taxlaw-2815	255	6	property	property	NOUN
taxlaw-2815	255	7	states	state	NOUN
taxlaw-2815	255	8	vary	vary	VERB
taxlaw-2815	255	9	as	as	ADP
taxlaw-2815	255	10	to	to	ADP
taxlaw-2815	255	11	whether	whether	SCONJ
taxlaw-2815	255	12	the	the	DET
taxlaw-2815	255	13	interests	interest	NOUN
taxlaw-2815	255	14	of	of	ADP
taxlaw-2815	255	15	each	each	DET
taxlaw-2815	255	16	spouse	spouse	NOUN
taxlaw-2815	255	17	are	be	AUX
taxlaw-2815	255	18	subject	subject	ADJ
taxlaw-2815	255	19	to	to	ADP
taxlaw-2815	255	20	lien	lien	NOUN
taxlaw-2815	255	21	or	or	CCONJ
taxlaw-2815	255	22	levy	levy	NOUN
taxlaw-2815	255	23	by	by	ADP
taxlaw-2815	255	24	the	the	DET
taxlaw-2815	255	25	service	service	NOUN
taxlaw-2815	255	26	.	.	PUNCT
taxlaw-2815	256	1	in	in	ADP
taxlaw-2815	256	2	at	at	ADV
taxlaw-2815	256	3	least	least	ADJ
taxlaw-2815	256	4	some	some	PRON
taxlaw-2815	256	5	community	community	NOUN
taxlaw-2815	256	6	property	property	NOUN
taxlaw-2815	256	7	states	state	NOUN
taxlaw-2815	256	8	,	,	PUNCT
taxlaw-2815	256	9	the	the	DET
taxlaw-2815	256	10	service	service	NOUN
taxlaw-2815	256	11	can	can	AUX
taxlaw-2815	256	12	collect	collect	VERB
taxlaw-2815	256	13	the	the	DET
taxlaw-2815	256	14	separate	separate	ADJ
taxlaw-2815	256	15	tax	tax	NOUN
taxlaw-2815	256	16	liability	liability	NOUN
taxlaw-2815	256	17	of	of	ADP
taxlaw-2815	256	18	one	one	NUM
taxlaw-2815	256	19	spouse	spouse	NOUN
taxlaw-2815	256	20	from	from	ADP
taxlaw-2815	256	21	the	the	DET
taxlaw-2815	256	22	other	other	ADJ
taxlaw-2815	256	23	spouse	spouse	NOUN
taxlaw-2815	256	24	’s	’s	PART
taxlaw-2815	256	25	community	community	NOUN
taxlaw-2815	256	26	income	income	NOUN
taxlaw-2815	256	27	.	.	PUNCT
taxlaw-2815	257	1	see	see	VERB
taxlaw-2815	257	2	1998	1998	NUM
taxlaw-2815	257	3	treas	trea	NOUN
taxlaw-2815	257	4	.	.	PUNCT
taxlaw-2815	258	1	report	report	NOUN
taxlaw-2815	258	2	on	on	ADP
taxlaw-2815	258	3	jl	jl	NOUN
taxlaw-2815	258	4	and	and	CCONJ
taxlaw-2815	258	5	is	be	AUX
taxlaw-2815	258	6	,	,	PUNCT
taxlaw-2815	258	7	supra	supra	PROPN
taxlaw-2815	258	8	note	note	NOUN
taxlaw-2815	258	9	22	22	NUM
taxlaw-2815	258	10	.	.	PUNCT
taxlaw-2815	259	1	in	in	ADP
taxlaw-2815	259	2	1980	1980	NUM
taxlaw-2815	259	3	,	,	PUNCT
taxlaw-2815	259	4	congress	congress	PROPN
taxlaw-2815	259	5	enacted	enact	VERB
taxlaw-2815	259	6	§	§	PROPN
taxlaw-2815	259	7	66	66	NUM
taxlaw-2815	259	8	to	to	PART
taxlaw-2815	259	9	provide	provide	VERB
taxlaw-2815	259	10	limited	limited	ADJ
taxlaw-2815	259	11	relief	relief	NOUN
taxlaw-2815	259	12	to	to	ADP
taxlaw-2815	259	13	taxpayers	taxpayer	NOUN
taxlaw-2815	259	14	in	in	ADP
taxlaw-2815	259	15	community	community	NOUN
taxlaw-2815	259	16	property	property	NOUN
taxlaw-2815	259	17	states	state	NOUN
taxlaw-2815	259	18	.	.	PUNCT
taxlaw-2815	260	1	section	section	NOUN
taxlaw-2815	260	2	66	66	NUM
taxlaw-2815	260	3	,	,	PUNCT
taxlaw-2815	260	4	while	while	SCONJ
taxlaw-2815	260	5	important	important	ADJ
taxlaw-2815	260	6	to	to	ADP
taxlaw-2815	260	7	those	those	PRON
taxlaw-2815	260	8	who	who	PRON
taxlaw-2815	260	9	live	live	VERB
taxlaw-2815	260	10	in	in	ADP
taxlaw-2815	260	11	community	community	NOUN
taxlaw-2815	260	12	property	property	NOUN
taxlaw-2815	260	13	states	state	NOUN
taxlaw-2815	260	14	,	,	PUNCT
taxlaw-2815	260	15	is	be	AUX
taxlaw-2815	260	16	outside	outside	ADP
taxlaw-2815	260	17	the	the	DET
taxlaw-2815	260	18	scope	scope	NOUN
taxlaw-2815	260	19	of	of	ADP
taxlaw-2815	260	20	this	this	DET
taxlaw-2815	260	21	article	article	NOUN
taxlaw-2815	260	22	.	.	PUNCT
taxlaw-2815	261	1	50	50	NUM
taxlaw-2815	261	2	see	see	VERB
taxlaw-2815	261	3	s.	s.	PROPN
taxlaw-2815	261	4	rep	rep	PROPN
taxlaw-2815	261	5	.	.	PROPN
taxlaw-2815	262	1	no	no	PROPN
taxlaw-2815	262	2	.	.	NOUN
taxlaw-2815	263	1	80	80	NUM
taxlaw-2815	263	2	-	-	SYM
taxlaw-2815	263	3	1013	1013	NUM
taxlaw-2815	263	4	,	,	PUNCT
taxlaw-2815	263	5	at	at	ADP
taxlaw-2815	263	6	22	22	NUM
taxlaw-2815	263	7	(	(	PUNCT
taxlaw-2815	263	8	1948	1948	NUM
taxlaw-2815	263	9	)	)	PUNCT
taxlaw-2815	263	10	,	,	PUNCT
taxlaw-2815	263	11	reprinted	reprint	VERB
taxlaw-2815	263	12	in	in	ADP
taxlaw-2815	263	13	1948	1948	NUM
taxlaw-2815	263	14	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
taxlaw-2815	263	15	.	.	PUNCT
taxlaw-2815	263	16	1163	1163	NUM
taxlaw-2815	263	17	,	,	PUNCT
taxlaw-2815	263	18	1184	1184	NUM
taxlaw-2815	263	19	(	(	PUNCT
taxlaw-2815	263	20	describing	describe	VERB
taxlaw-2815	263	21	the	the	DET
taxlaw-2815	263	22	existing	exist	VERB
taxlaw-2815	263	23	law	law	NOUN
taxlaw-2815	263	24	:	:	PUNCT
taxlaw-2815	263	25	“	"	PUNCT
taxlaw-2815	263	26	since	since	SCONJ
taxlaw-2815	263	27	the	the	DET
taxlaw-2815	263	28	rates	rate	NOUN
taxlaw-2815	263	29	applied	apply	VERB
taxlaw-2815	263	30	under	under	ADP
taxlaw-2815	263	31	the	the	DET
taxlaw-2815	263	32	income	income	NOUN
taxlaw-2815	263	33	tax	tax	NOUN
taxlaw-2815	263	34	are	be	AUX
taxlaw-2815	263	35	steeply	steeply	ADV
taxlaw-2815	263	36	progressive	progressive	ADJ
taxlaw-2815	263	37	,	,	PUNCT
taxlaw-2815	263	38	the	the	DET
taxlaw-2815	263	39	same	same	ADJ
taxlaw-2815	263	40	family	family	NOUN
taxlaw-2815	263	41	income	income	NOUN
taxlaw-2815	263	42	divided	divide	VERB
taxlaw-2815	263	43	in	in	ADP
taxlaw-2815	263	44	two	two	NUM
taxlaw-2815	263	45	halves	half	NOUN
taxlaw-2815	263	46	by	by	ADP
taxlaw-2815	263	47	community	community	NOUN
taxlaw-2815	263	48	property	property	NOUN
taxlaw-2815	263	49	law	law	NOUN
taxlaw-2815	263	50	will	will	AUX
taxlaw-2815	263	51	be	be	AUX
taxlaw-2815	263	52	taxed	tax	VERB
taxlaw-2815	263	53	far	far	ADV
taxlaw-2815	263	54	less	less	ADV
taxlaw-2815	263	55	severely	severely	ADV
taxlaw-2815	263	56	than	than	ADP
taxlaw-2815	263	57	in	in	ADP
taxlaw-2815	263	58	a	a	DET
taxlaw-2815	263	59	commonlaw	commonlaw	NOUN
taxlaw-2815	263	60	state	state	NOUN
taxlaw-2815	263	61	where	where	SCONJ
taxlaw-2815	263	62	the	the	DET
taxlaw-2815	263	63	whole	whole	ADJ
taxlaw-2815	263	64	income	income	NOUN
taxlaw-2815	263	65	is	be	AUX
taxlaw-2815	263	66	apt	apt	ADJ
taxlaw-2815	263	67	to	to	PART
taxlaw-2815	263	68	be	be	AUX
taxlaw-2815	263	69	taxed	tax	VERB
taxlaw-2815	263	70	to	to	ADP
taxlaw-2815	263	71	one	one	NUM
taxlaw-2815	263	72	spouse	spouse	NOUN
taxlaw-2815	263	73	.	.	PUNCT
taxlaw-2815	263	74	”	"	PUNCT
taxlaw-2815	263	75	)	)	PUNCT
taxlaw-2815	263	76	.	.	PUNCT
taxlaw-2815	264	1	51	51	NUM
taxlaw-2815	265	1	i	i	PRON
taxlaw-2815	265	2	d.	d.	PROPN
taxlaw-2815	265	3	,	,	PUNCT
taxlaw-2815	265	4	at	at	ADP
taxlaw-2815	265	5	24–25	24–25	NUM
taxlaw-2815	265	6	.	.	PUNCT
taxlaw-2815	266	1	the	the	DET
taxlaw-2815	266	2	legislative	legislative	ADJ
taxlaw-2815	266	3	history	history	NOUN
taxlaw-2815	266	4	gives	give	VERB
taxlaw-2815	266	5	another	another	DET
taxlaw-2815	266	6	interesting	interesting	ADJ
taxlaw-2815	266	7	reason	reason	NOUN
taxlaw-2815	266	8	for	for	ADP
taxlaw-2815	266	9	adopting	adopt	VERB
taxlaw-2815	266	10	income	income	NOUN
taxlaw-2815	266	11	splitting	splitting	NOUN
taxlaw-2815	266	12	in	in	ADP
taxlaw-2815	266	13	the	the	DET
taxlaw-2815	266	14	code	code	NOUN
taxlaw-2815	266	15	:	:	PUNCT
taxlaw-2815	266	16	“	"	PUNCT
taxlaw-2815	266	17	the	the	DET
taxlaw-2815	266	18	incentive	incentive	NOUN
taxlaw-2815	266	19	for	for	ADP
taxlaw-2815	266	20	married	married	ADJ
taxlaw-2815	266	21	couples	couple	NOUN
taxlaw-2815	266	22	in	in	ADP
taxlaw-2815	266	23	common	common	ADJ
taxlaw-2815	266	24	-	-	PUNCT
taxlaw-2815	266	25	law	law	NOUN
taxlaw-2815	266	26	states	state	NOUN
taxlaw-2815	266	27	to	to	PART
taxlaw-2815	266	28	attempt	attempt	VERB
taxlaw-2815	266	29	the	the	DET
taxlaw-2815	266	30	reduction	reduction	NOUN
taxlaw-2815	266	31	of	of	ADP
taxlaw-2815	266	32	their	their	PRON
taxlaw-2815	266	33	taxes	taxis	NOUN
taxlaw-2815	266	34	by	by	ADP
taxlaw-2815	266	35	the	the	DET
taxlaw-2815	266	36	division	division	NOUN
taxlaw-2815	266	37	of	of	ADP
taxlaw-2815	266	38	their	their	PRON
taxlaw-2815	266	39	income	income	NOUN
taxlaw-2815	266	40	through	through	ADP
taxlaw-2815	266	41	such	such	ADJ
taxlaw-2815	266	42	devices	device	NOUN
taxlaw-2815	266	43	as	as	ADP
taxlaw-2815	266	44	trusts	trust	NOUN
taxlaw-2815	266	45	,	,	PUNCT
taxlaw-2815	266	46	joint	joint	ADJ
taxlaw-2815	266	47	tenancies	tenancy	NOUN
taxlaw-2815	266	48	,	,	PUNCT
taxlaw-2815	266	49	and	and	CCONJ
taxlaw-2815	266	50	family	family	NOUN
taxlaw-2815	266	51	partnerships	partnership	NOUN
taxlaw-2815	266	52	will	will	AUX
taxlaw-2815	266	53	be	be	AUX
taxlaw-2815	266	54	reduced	reduce	VERB
taxlaw-2815	266	55	materially	materially	ADV
taxlaw-2815	266	56	.	.	PUNCT
taxlaw-2815	267	1	administrative	administrative	ADJ
taxlaw-2815	267	2	difficulties	difficulty	NOUN
taxlaw-2815	267	3	stemming	stem	VERB
taxlaw-2815	267	4	from	from	ADP
taxlaw-2815	267	5	the	the	DET
taxlaw-2815	267	6	use	use	NOUN
taxlaw-2815	267	7	of	of	ADP
taxlaw-2815	267	8	such	such	ADJ
taxlaw-2815	267	9	devices	device	NOUN
taxlaw-2815	267	10	will	will	AUX
taxlaw-2815	267	11	be	be	AUX
taxlaw-2815	267	12	diminished	diminish	VERB
taxlaw-2815	267	13	,	,	PUNCT
taxlaw-2815	267	14	and	and	CCONJ
taxlaw-2815	267	15	there	there	PRON
taxlaw-2815	267	16	will	will	AUX
taxlaw-2815	267	17	be	be	AUX
taxlaw-2815	267	18	less	less	ADJ
taxlaw-2815	267	19	need	need	NOUN
taxlaw-2815	267	20	for	for	ADP
taxlaw-2815	267	21	meticulous	meticulous	ADJ
taxlaw-2815	267	22	legislation	legislation	NOUN
taxlaw-2815	267	23	on	on	ADP
taxlaw-2815	267	24	the	the	DET
taxlaw-2815	267	25	income	income	NOUN
taxlaw-2815	267	26	-	-	PUNCT
taxlaw-2815	267	27	tax	tax	NOUN
taxlaw-2815	267	28	treatment	treatment	NOUN
taxlaw-2815	267	29	of	of	ADP
taxlaw-2815	267	30	trusts	trust	NOUN
taxlaw-2815	267	31	and	and	CCONJ
taxlaw-2815	267	32	family	family	NOUN
taxlaw-2815	267	33	partnerships	partnership	NOUN
taxlaw-2815	267	34	.	.	PUNCT
taxlaw-2815	267	35	”	"	PUNCT
taxlaw-2815	268	1	52	52	NUM
taxlaw-2815	268	2	revenue	revenue	NOUN
taxlaw-2815	268	3	act	act	NOUN
taxlaw-2815	268	4	of	of	ADP
taxlaw-2815	268	5	1948	1948	NUM
taxlaw-2815	268	6	,	,	PUNCT
taxlaw-2815	268	7	pub	pub	NOUN
taxlaw-2815	268	8	.	.	PUNCT
taxlaw-2815	269	1	l.	l.	PROPN
taxlaw-2815	269	2	no	no	INTJ
taxlaw-2815	269	3	.	.	PROPN
taxlaw-2815	270	1	80	80	NUM
taxlaw-2815	270	2	-	-	SYM
taxlaw-2815	270	3	471	471	NUM
taxlaw-2815	270	4	,	,	PUNCT
taxlaw-2815	270	5	ch	ch	NOUN
taxlaw-2815	270	6	.	.	PROPN
taxlaw-2815	270	7	168	168	NUM
taxlaw-2815	270	8	,	,	PUNCT
taxlaw-2815	270	9	§	§	PROPN
taxlaw-2815	270	10	301	301	NUM
taxlaw-2815	270	11	,	,	PUNCT
taxlaw-2815	270	12	26	26	NUM
taxlaw-2815	270	13	u.s.c	u.s.c	NOUN
taxlaw-2815	270	14	.	.	PUNCT
taxlaw-2815	271	1	§	§	PROPN
taxlaw-2815	271	2	12	12	NUM
taxlaw-2815	271	3	,	,	PUNCT
taxlaw-2815	271	4	62	62	NUM
taxlaw-2815	271	5	stat	stat	NOUN
taxlaw-2815	271	6	.	.	PUNCT
taxlaw-2815	272	1	110	110	NUM
taxlaw-2815	272	2	,	,	PUNCT
taxlaw-2815	272	3	114	114	NUM
taxlaw-2815	272	4	(	(	PUNCT
taxlaw-2815	272	5	1948	1948	NUM
taxlaw-2815	272	6	)	)	PUNCT
taxlaw-2815	272	7	.	.	PUNCT
taxlaw-2815	273	1	106	106	NUM
taxlaw-2815	273	2	columbia	columbia	PROPN
taxlaw-2815	273	3	journal	journal	PROPN
taxlaw-2815	273	4	of	of	ADP
taxlaw-2815	273	5	tax	tax	NOUN
taxlaw-2815	273	6	law	law	NOUN
taxlaw-2815	273	7	[	[	X
taxlaw-2815	273	8	vol.4:94	vol.4:94	PRON
taxlaw-2815	273	9	introduced	introduce	VERB
taxlaw-2815	273	10	,	,	PUNCT
taxlaw-2815	273	11	that	that	SCONJ
taxlaw-2815	273	12	most	most	ADJ
taxlaw-2815	273	13	taxpayers	taxpayer	NOUN
taxlaw-2815	273	14	had	have	VERB
taxlaw-2815	273	15	an	an	DET
taxlaw-2815	273	16	economic	economic	ADJ
taxlaw-2815	273	17	incentive	incentive	NOUN
taxlaw-2815	273	18	to	to	PART
taxlaw-2815	273	19	file	file	VERB
taxlaw-2815	273	20	a	a	DET
taxlaw-2815	273	21	joint	joint	ADJ
taxlaw-2815	273	22	return.53	return.53	NOUN
taxlaw-2815	273	23	significantly	significantly	ADV
taxlaw-2815	273	24	,	,	PUNCT
taxlaw-2815	273	25	the	the	DET
taxlaw-2815	273	26	new	new	ADJ
taxlaw-2815	273	27	rate	rate	NOUN
taxlaw-2815	273	28	schedules	schedule	NOUN
taxlaw-2815	273	29	benefitted	benefit	VERB
taxlaw-2815	273	30	all	all	DET
taxlaw-2815	273	31	married	married	ADJ
taxlaw-2815	273	32	taxpayers	taxpayer	NOUN
taxlaw-2815	273	33	versus	versus	ADP
taxlaw-2815	273	34	their	their	PRON
taxlaw-2815	273	35	unmarried	unmarried	ADJ
taxlaw-2815	273	36	peers	peer	NOUN
taxlaw-2815	273	37	,	,	PUNCT
taxlaw-2815	273	38	because	because	SCONJ
taxlaw-2815	273	39	at	at	ADP
taxlaw-2815	273	40	that	that	DET
taxlaw-2815	273	41	time	time	NOUN
taxlaw-2815	273	42	the	the	DET
taxlaw-2815	273	43	brackets	bracket	NOUN
taxlaw-2815	273	44	were	be	AUX
taxlaw-2815	273	45	exactly	exactly	ADV
taxlaw-2815	273	46	twice	twice	ADV
taxlaw-2815	273	47	as	as	ADV
taxlaw-2815	273	48	wide	wide	ADJ
taxlaw-2815	273	49	as	as	ADP
taxlaw-2815	273	50	the	the	DET
taxlaw-2815	273	51	rate	rate	NOUN
taxlaw-2815	273	52	schedule	schedule	NOUN
taxlaw-2815	273	53	for	for	ADP
taxlaw-2815	273	54	unmarried	unmarried	ADJ
taxlaw-2815	273	55	taxpayers	taxpayer	NOUN
taxlaw-2815	273	56	.	.	PUNCT
taxlaw-2815	274	1	as	as	ADP
taxlaw-2815	274	2	a	a	DET
taxlaw-2815	274	3	result	result	NOUN
taxlaw-2815	274	4	of	of	ADP
taxlaw-2815	274	5	this	this	DET
taxlaw-2815	274	6	structure	structure	NOUN
taxlaw-2815	274	7	,	,	PUNCT
taxlaw-2815	274	8	a	a	DET
taxlaw-2815	274	9	married	married	ADJ
taxlaw-2815	274	10	couple	couple	NOUN
taxlaw-2815	274	11	was	be	AUX
taxlaw-2815	274	12	not	not	PART
taxlaw-2815	274	13	worse	bad	ADJ
taxlaw-2815	274	14	off	off	ADP
taxlaw-2815	274	15	in	in	ADP
taxlaw-2815	274	16	1948	1948	NUM
taxlaw-2815	274	17	under	under	ADP
taxlaw-2815	274	18	the	the	DET
taxlaw-2815	274	19	married	married	ADJ
taxlaw-2815	274	20	filing	filing	NOUN
taxlaw-2815	274	21	jointly	jointly	ADV
taxlaw-2815	274	22	rates	rate	NOUN
taxlaw-2815	274	23	than	than	ADP
taxlaw-2815	274	24	under	under	ADP
taxlaw-2815	274	25	the	the	DET
taxlaw-2815	274	26	individual	individual	ADJ
taxlaw-2815	274	27	rates	rate	NOUN
taxlaw-2815	274	28	.	.	PUNCT
taxlaw-2815	275	1	one	one	NUM
taxlaw-2815	275	2	spouse	spouse	NOUN
taxlaw-2815	275	3	’s	’s	PART
taxlaw-2815	275	4	deductions	deduction	NOUN
taxlaw-2815	275	5	could	could	AUX
taxlaw-2815	275	6	be	be	AUX
taxlaw-2815	275	7	used	use	VERB
taxlaw-2815	275	8	to	to	PART
taxlaw-2815	275	9	offset	offset	VERB
taxlaw-2815	275	10	the	the	DET
taxlaw-2815	275	11	income	income	NOUN
taxlaw-2815	275	12	of	of	ADP
taxlaw-2815	275	13	the	the	DET
taxlaw-2815	275	14	other	other	ADJ
taxlaw-2815	275	15	(	(	PUNCT
taxlaw-2815	275	16	as	as	ADP
taxlaw-2815	275	17	in	in	ADP
taxlaw-2815	275	18	cole	cole	NOUN
taxlaw-2815	275	19	)	)	PUNCT
taxlaw-2815	275	20	,	,	PUNCT
taxlaw-2815	275	21	without	without	ADP
taxlaw-2815	275	22	the	the	DET
taxlaw-2815	275	23	couple	couple	NOUN
taxlaw-2815	275	24	facing	face	VERB
taxlaw-2815	275	25	higher	high	ADJ
taxlaw-2815	275	26	rates	rate	NOUN
taxlaw-2815	275	27	(	(	PUNCT
taxlaw-2815	275	28	as	as	SCONJ
taxlaw-2815	275	29	they	they	PRON
taxlaw-2815	275	30	had	have	VERB
taxlaw-2815	275	31	prior	prior	ADV
taxlaw-2815	275	32	to	to	ADP
taxlaw-2815	275	33	the	the	DET
taxlaw-2815	275	34	revenue	revenue	NOUN
taxlaw-2815	275	35	act	act	NOUN
taxlaw-2815	275	36	of	of	ADP
taxlaw-2815	275	37	1948	1948	NUM
taxlaw-2815	275	38	)	)	PUNCT
taxlaw-2815	275	39	.	.	PUNCT
taxlaw-2815	276	1	the	the	DET
taxlaw-2815	276	2	benefits	benefit	NOUN
taxlaw-2815	276	3	of	of	ADP
taxlaw-2815	276	4	income	income	NOUN
taxlaw-2815	276	5	splitting	splitting	NOUN
taxlaw-2815	276	6	enjoyed	enjoy	VERB
taxlaw-2815	276	7	by	by	ADP
taxlaw-2815	276	8	married	married	ADJ
taxlaw-2815	276	9	couples	couple	NOUN
taxlaw-2815	276	10	were	be	AUX
taxlaw-2815	276	11	especially	especially	ADV
taxlaw-2815	276	12	favorable	favorable	ADJ
taxlaw-2815	276	13	when	when	SCONJ
taxlaw-2815	276	14	one	one	NUM
taxlaw-2815	276	15	spouse	spouse	NOUN
taxlaw-2815	276	16	(	(	PUNCT
taxlaw-2815	276	17	at	at	ADP
taxlaw-2815	276	18	that	that	DET
taxlaw-2815	276	19	time	time	NOUN
taxlaw-2815	276	20	,	,	PUNCT
taxlaw-2815	276	21	almost	almost	ADV
taxlaw-2815	276	22	certainly	certainly	ADV
taxlaw-2815	276	23	the	the	DET
taxlaw-2815	276	24	husband	husband	NOUN
taxlaw-2815	276	25	)	)	PUNCT
taxlaw-2815	276	26	worked	work	VERB
taxlaw-2815	276	27	and	and	CCONJ
taxlaw-2815	276	28	the	the	DET
taxlaw-2815	276	29	other	other	ADJ
taxlaw-2815	276	30	spouse	spouse	NOUN
taxlaw-2815	276	31	did	do	VERB
taxlaw-2815	276	32	not	not	PART
taxlaw-2815	276	33	.	.	PUNCT
taxlaw-2815	277	1	this	this	DET
taxlaw-2815	277	2	phenomenon	phenomenon	NOUN
taxlaw-2815	277	3	became	became	AUX
taxlaw-2815	277	4	known	know	VERB
taxlaw-2815	277	5	as	as	ADP
taxlaw-2815	277	6	the	the	DET
taxlaw-2815	277	7	“	"	PUNCT
taxlaw-2815	277	8	marriage	marriage	NOUN
taxlaw-2815	277	9	bonus	bonus	NOUN
taxlaw-2815	277	10	.	.	PUNCT
taxlaw-2815	278	1	”54	”54	VERB
taxlaw-2815	278	2	over	over	ADP
taxlaw-2815	278	3	time	time	NOUN
taxlaw-2815	278	4	,	,	PUNCT
taxlaw-2815	278	5	congress	congress	PROPN
taxlaw-2815	278	6	recognized	recognize	VERB
taxlaw-2815	278	7	that	that	SCONJ
taxlaw-2815	278	8	the	the	DET
taxlaw-2815	278	9	pendulum	pendulum	NOUN
taxlaw-2815	278	10	had	have	AUX
taxlaw-2815	278	11	swung	swing	VERB
taxlaw-2815	278	12	too	too	ADV
taxlaw-2815	278	13	far	far	ADV
taxlaw-2815	278	14	in	in	ADP
taxlaw-2815	278	15	favor	favor	NOUN
taxlaw-2815	278	16	of	of	ADP
taxlaw-2815	278	17	married	married	ADJ
taxlaw-2815	278	18	couples	couple	NOUN
taxlaw-2815	278	19	.	.	PUNCT
taxlaw-2815	279	1	the	the	DET
taxlaw-2815	279	2	tax	tax	NOUN
taxlaw-2815	279	3	reform	reform	PROPN
taxlaw-2815	279	4	act	act	NOUN
taxlaw-2815	279	5	of	of	ADP
taxlaw-2815	279	6	1969	1969	NUM
taxlaw-2815	279	7	created	create	VERB
taxlaw-2815	279	8	a	a	DET
taxlaw-2815	279	9	new	new	ADJ
taxlaw-2815	279	10	,	,	PUNCT
taxlaw-2815	279	11	lower	low	ADJ
taxlaw-2815	279	12	rate	rate	NOUN
taxlaw-2815	279	13	schedule	schedule	NOUN
taxlaw-2815	279	14	for	for	ADP
taxlaw-2815	279	15	unmarried	unmarried	ADJ
taxlaw-2815	279	16	persons	person	NOUN
taxlaw-2815	279	17	to	to	PART
taxlaw-2815	279	18	correct	correct	VERB
taxlaw-2815	279	19	the	the	DET
taxlaw-2815	279	20	fact	fact	NOUN
taxlaw-2815	279	21	that	that	SCONJ
taxlaw-2815	279	22	,	,	PUNCT
taxlaw-2815	279	23	due	due	ADP
taxlaw-2815	279	24	to	to	ADP
taxlaw-2815	279	25	income	income	NOUN
taxlaw-2815	279	26	splitting	splitting	NOUN
taxlaw-2815	279	27	,	,	PUNCT
taxlaw-2815	279	28	an	an	DET
taxlaw-2815	279	29	unmarried	unmarried	ADJ
taxlaw-2815	279	30	person	person	NOUN
taxlaw-2815	279	31	’s	’s	PART
taxlaw-2815	279	32	tax	tax	NOUN
taxlaw-2815	279	33	was	be	AUX
taxlaw-2815	279	34	as	as	ADV
taxlaw-2815	279	35	much	much	ADJ
taxlaw-2815	279	36	as	as	ADP
taxlaw-2815	279	37	forty	forty	NUM
taxlaw-2815	279	38	-	-	PUNCT
taxlaw-2815	279	39	two	two	NUM
taxlaw-2815	279	40	percent	percent	NOUN
taxlaw-2815	279	41	higher	high	ADJ
taxlaw-2815	279	42	than	than	ADP
taxlaw-2815	279	43	the	the	DET
taxlaw-2815	279	44	tax	tax	NOUN
taxlaw-2815	279	45	paid	pay	VERB
taxlaw-2815	279	46	by	by	ADP
taxlaw-2815	279	47	a	a	DET
taxlaw-2815	279	48	married	married	ADJ
taxlaw-2815	279	49	couple	couple	NOUN
taxlaw-2815	279	50	filing	filing	NOUN
taxlaw-2815	279	51	jointly	jointly	ADV
taxlaw-2815	279	52	reporting	report	VERB
taxlaw-2815	279	53	the	the	DET
taxlaw-2815	279	54	same	same	ADJ
taxlaw-2815	279	55	total	total	ADJ
taxlaw-2815	279	56	income	income	NOUN
taxlaw-2815	279	57	as	as	ADP
taxlaw-2815	279	58	the	the	DET
taxlaw-2815	279	59	unmarried	unmarried	ADJ
taxlaw-2815	279	60	person.55	person.55	NOUN
taxlaw-2815	279	61	the	the	DET
taxlaw-2815	279	62	joint	joint	ADJ
taxlaw-2815	279	63	committee	committee	NOUN
taxlaw-2815	279	64	on	on	ADP
taxlaw-2815	279	65	taxation	taxation	NOUN
taxlaw-2815	279	66	explained	explain	VERB
taxlaw-2815	279	67	in	in	ADP
taxlaw-2815	279	68	its	its	PRON
taxlaw-2815	279	69	report	report	NOUN
taxlaw-2815	279	70	accompanying	accompany	VERB
taxlaw-2815	279	71	the	the	DET
taxlaw-2815	279	72	act	act	NOUN
taxlaw-2815	279	73	:	:	PUNCT
taxlaw-2815	279	74	with	with	ADP
taxlaw-2815	279	75	the	the	DET
taxlaw-2815	279	76	new	new	ADJ
taxlaw-2815	279	77	rate	rate	NOUN
taxlaw-2815	279	78	schedule	schedule	NOUN
taxlaw-2815	279	79	for	for	ADP
taxlaw-2815	279	80	single	single	ADJ
taxlaw-2815	279	81	persons	person	NOUN
taxlaw-2815	279	82	,	,	PUNCT
taxlaw-2815	279	83	married	married	ADJ
taxlaw-2815	279	84	couples	couple	NOUN
taxlaw-2815	279	85	filing	file	VERB
taxlaw-2815	279	86	a	a	DET
taxlaw-2815	279	87	joint	joint	ADJ
taxlaw-2815	279	88	return	return	NOUN
taxlaw-2815	279	89	will	will	AUX
taxlaw-2815	279	90	pay	pay	VERB
taxlaw-2815	279	91	more	more	ADJ
taxlaw-2815	279	92	tax	tax	NOUN
taxlaw-2815	279	93	than	than	ADP
taxlaw-2815	279	94	two	two	NUM
taxlaw-2815	279	95	single	single	ADJ
taxlaw-2815	279	96	persons	person	NOUN
taxlaw-2815	279	97	with	with	ADP
taxlaw-2815	279	98	the	the	DET
taxlaw-2815	279	99	same	same	ADJ
taxlaw-2815	279	100	total	total	ADJ
taxlaw-2815	279	101	income	income	NOUN
taxlaw-2815	279	102	.	.	PUNCT
taxlaw-2815	280	1	this	this	PRON
taxlaw-2815	280	2	is	be	AUX
taxlaw-2815	280	3	a	a	DET
taxlaw-2815	280	4	necessary	necessary	ADJ
taxlaw-2815	280	5	result	result	NOUN
taxlaw-2815	280	6	of	of	ADP
taxlaw-2815	280	7	changing	change	VERB
taxlaw-2815	280	8	the	the	DET
taxlaw-2815	280	9	income	income	NOUN
taxlaw-2815	280	10	-	-	PUNCT
taxlaw-2815	280	11	splitting	splitting	NOUN
taxlaw-2815	280	12	relationship	relationship	NOUN
taxlaw-2815	280	13	between	between	ADP
taxlaw-2815	280	14	single	single	ADJ
taxlaw-2815	280	15	and	and	CCONJ
taxlaw-2815	280	16	joint	joint	ADJ
taxlaw-2815	280	17	returns	return	NOUN
taxlaw-2815	280	18	.	.	PUNCT
taxlaw-2815	281	1	moreover	moreover	ADV
taxlaw-2815	281	2	,	,	PUNCT
taxlaw-2815	281	3	it	it	PRON
taxlaw-2815	281	4	is	be	AUX
taxlaw-2815	281	5	justified	justify	VERB
taxlaw-2815	281	6	on	on	ADP
taxlaw-2815	281	7	the	the	DET
taxlaw-2815	281	8	grounds	ground	NOUN
taxlaw-2815	281	9	that	that	SCONJ
taxlaw-2815	281	10	although	although	SCONJ
taxlaw-2815	281	11	a	a	DET
taxlaw-2815	281	12	married	married	ADJ
taxlaw-2815	281	13	couple	couple	NOUN
taxlaw-2815	281	14	has	have	VERB
taxlaw-2815	281	15	greater	great	ADJ
taxlaw-2815	281	16	living	living	NOUN
taxlaw-2815	281	17	expenses	expense	NOUN
taxlaw-2815	281	18	than	than	ADP
taxlaw-2815	281	19	a	a	DET
taxlaw-2815	281	20	single	single	ADJ
taxlaw-2815	281	21	person	person	NOUN
taxlaw-2815	281	22	and	and	CCONJ
taxlaw-2815	281	23	hence	hence	ADV
taxlaw-2815	281	24	should	should	AUX
taxlaw-2815	281	25	pay	pay	VERB
taxlaw-2815	281	26	less	less	ADJ
taxlaw-2815	281	27	tax	tax	NOUN
taxlaw-2815	281	28	,	,	PUNCT
taxlaw-2815	281	29	the	the	DET
taxlaw-2815	281	30	couple	couple	NOUN
taxlaw-2815	281	31	’s	’s	PART
taxlaw-2815	281	32	living	living	NOUN
taxlaw-2815	281	33	expenses	expense	NOUN
taxlaw-2815	281	34	are	be	AUX
taxlaw-2815	281	35	likely	likely	ADJ
taxlaw-2815	281	36	to	to	PART
taxlaw-2815	281	37	be	be	AUX
taxlaw-2815	281	38	less	less	ADJ
taxlaw-2815	281	39	than	than	ADP
taxlaw-2815	281	40	those	those	PRON
taxlaw-2815	281	41	of	of	ADP
taxlaw-2815	281	42	two	two	NUM
taxlaw-2815	281	43	single	single	ADJ
taxlaw-2815	281	44	persons	person	NOUN
taxlaw-2815	281	45	and	and	CCONJ
taxlaw-2815	281	46	therefore	therefore	ADV
taxlaw-2815	281	47	the	the	DET
taxlaw-2815	281	48	couple	couple	NOUN
taxlaw-2815	281	49	’s	’s	PART
taxlaw-2815	281	50	tax	tax	NOUN
taxlaw-2815	281	51	should	should	AUX
taxlaw-2815	281	52	be	be	AUX
taxlaw-2815	281	53	higher	high	ADJ
taxlaw-2815	281	54	than	than	ADP
taxlaw-2815	281	55	that	that	PRON
taxlaw-2815	281	56	of	of	ADP
taxlaw-2815	281	57	two	two	NUM
taxlaw-2815	281	58	single	single	ADJ
taxlaw-2815	281	59	persons.56	persons.56	NOUN
taxlaw-2815	281	60	with	with	ADP
taxlaw-2815	281	61	that	that	DET
taxlaw-2815	281	62	rationale	rationale	NOUN
taxlaw-2815	281	63	underlying	underlie	VERB
taxlaw-2815	281	64	the	the	DET
taxlaw-2815	281	65	tax	tax	NOUN
taxlaw-2815	281	66	reform	reform	NOUN
taxlaw-2815	281	67	act	act	NOUN
taxlaw-2815	281	68	of	of	ADP
taxlaw-2815	281	69	1969	1969	NUM
taxlaw-2815	281	70	,	,	PUNCT
taxlaw-2815	281	71	the	the	DET
taxlaw-2815	281	72	“	"	PUNCT
taxlaw-2815	281	73	marriage	marriage	NOUN
taxlaw-2815	281	74	penalty	penalty	NOUN
taxlaw-2815	281	75	”	"	PUNCT
taxlaw-2815	281	76	was	be	AUX
taxlaw-2815	281	77	born	bear	VERB
taxlaw-2815	281	78	.	.	PUNCT
taxlaw-2815	282	1	however	however	ADV
taxlaw-2815	282	2	,	,	PUNCT
taxlaw-2815	282	3	congress	congress	PROPN
taxlaw-2815	282	4	did	do	AUX
taxlaw-2815	282	5	not	not	PART
taxlaw-2815	282	6	reconsider	reconsider	VERB
taxlaw-2815	282	7	the	the	DET
taxlaw-2815	282	8	fairness	fairness	NOUN
taxlaw-2815	282	9	of	of	ADP
taxlaw-2815	282	10	joint	joint	ADJ
taxlaw-2815	282	11	and	and	CCONJ
taxlaw-2815	282	12	several	several	ADJ
taxlaw-2815	282	13	liability	liability	NOUN
taxlaw-2815	282	14	—	—	PUNCT
taxlaw-2815	282	15	if	if	SCONJ
taxlaw-2815	282	16	the	the	DET
taxlaw-2815	282	17	“	"	PUNCT
taxlaw-2815	282	18	privilege	privilege	NOUN
taxlaw-2815	282	19	”	"	PUNCT
taxlaw-2815	282	20	of	of	ADP
taxlaw-2815	282	21	income	income	NOUN
taxlaw-2815	282	22	splitting	splitting	NOUN
taxlaw-2815	282	23	was	be	AUX
taxlaw-2815	282	24	now	now	ADV
taxlaw-2815	282	25	eroded	erode	VERB
taxlaw-2815	282	26	for	for	ADP
taxlaw-2815	282	27	many	many	ADJ
taxlaw-2815	282	28	couples	couple	NOUN
taxlaw-2815	282	29	,	,	PUNCT
taxlaw-2815	282	30	should	should	AUX
taxlaw-2815	282	31	a	a	DET
taxlaw-2815	282	32	spouse	spouse	NOUN
taxlaw-2815	282	33	still	still	ADV
taxlaw-2815	282	34	be	be	AUX
taxlaw-2815	282	35	held	hold	VERB
taxlaw-2815	282	36	liable	liable	ADJ
taxlaw-2815	282	37	for	for	ADP
taxlaw-2815	282	38	the	the	DET
taxlaw-2815	282	39	other	other	ADJ
taxlaw-2815	282	40	’s	’s	PART
taxlaw-2815	282	41	tax	tax	NOUN
taxlaw-2815	282	42	liability?57	liability?57	PROPN
taxlaw-2815	282	43	significantly	significantly	ADV
taxlaw-2815	282	44	,	,	PUNCT
taxlaw-2815	282	45	congress	congress	PROPN
taxlaw-2815	282	46	53	53	NUM
taxlaw-2815	282	47	see	see	VERB
taxlaw-2815	282	48	beck	beck	PROPN
taxlaw-2815	282	49	,	,	PUNCT
taxlaw-2815	282	50	supra	supra	PROPN
taxlaw-2815	282	51	note	note	NOUN
taxlaw-2815	282	52	30	30	NUM
taxlaw-2815	282	53	,	,	PUNCT
taxlaw-2815	282	54	at	at	ADP
taxlaw-2815	282	55	337	337	NUM
taxlaw-2815	282	56	n.78	n.78	PROPN
taxlaw-2815	282	57	(	(	PUNCT
taxlaw-2815	282	58	citing	cite	VERB
taxlaw-2815	282	59	legislative	legislative	ADJ
taxlaw-2815	282	60	history	history	NOUN
taxlaw-2815	282	61	showing	show	VERB
taxlaw-2815	282	62	that	that	SCONJ
taxlaw-2815	282	63	,	,	PUNCT
taxlaw-2815	282	64	in	in	ADP
taxlaw-2815	282	65	1938	1938	NUM
taxlaw-2815	282	66	,	,	PUNCT
taxlaw-2815	282	67	when	when	SCONJ
taxlaw-2815	282	68	it	it	PRON
taxlaw-2815	282	69	was	be	AUX
taxlaw-2815	282	70	rarely	rarely	ADV
taxlaw-2815	282	71	the	the	DET
taxlaw-2815	282	72	case	case	NOUN
taxlaw-2815	282	73	that	that	SCONJ
taxlaw-2815	282	74	a	a	DET
taxlaw-2815	282	75	couple	couple	NOUN
taxlaw-2815	282	76	would	would	AUX
taxlaw-2815	282	77	benefit	benefit	VERB
taxlaw-2815	282	78	economically	economically	ADV
taxlaw-2815	282	79	by	by	ADP
taxlaw-2815	282	80	filing	file	VERB
taxlaw-2815	282	81	jointly	jointly	ADV
taxlaw-2815	282	82	,	,	PUNCT
taxlaw-2815	282	83	ninety	ninety	NUM
taxlaw-2815	282	84	-	-	PUNCT
taxlaw-2815	282	85	four	four	NUM
taxlaw-2815	282	86	percent	percent	NOUN
taxlaw-2815	282	87	of	of	ADP
taxlaw-2815	282	88	married	married	ADJ
taxlaw-2815	282	89	couples	couple	NOUN
taxlaw-2815	282	90	filed	file	VERB
taxlaw-2815	282	91	a	a	DET
taxlaw-2815	282	92	joint	joint	ADJ
taxlaw-2815	282	93	return	return	NOUN
taxlaw-2815	282	94	)	)	PUNCT
taxlaw-2815	282	95	(	(	PUNCT
taxlaw-2815	282	96	citing	cite	VERB
taxlaw-2815	282	97	h.r	h.r	PROPN
taxlaw-2815	282	98	.	.	PROPN
taxlaw-2815	282	99	rep	rep	PROPN
taxlaw-2815	282	100	.	.	PROPN
taxlaw-2815	282	101	no	no	NOUN
taxlaw-2815	282	102	.	.	NOUN
taxlaw-2815	282	103	1040	1040	NUM
taxlaw-2815	282	104	,	,	PUNCT
taxlaw-2815	282	105	77th	77th	ADJ
taxlaw-2815	282	106	cong	cong	NOUN
taxlaw-2815	282	107	.	.	PUNCT
taxlaw-2815	282	108	,	,	PUNCT
taxlaw-2815	282	109	1st	1st	ADJ
taxlaw-2815	282	110	sess	sess	NOUN
taxlaw-2815	282	111	.	.	PUNCT
taxlaw-2815	283	1	at	at	ADP
taxlaw-2815	283	2	16	16	NUM
taxlaw-2815	283	3	-	-	SYM
taxlaw-2815	283	4	17	17	NUM
taxlaw-2815	283	5	(	(	PUNCT
taxlaw-2815	283	6	1941	1941	NUM
taxlaw-2815	283	7	)	)	PUNCT
taxlaw-2815	283	8	,	,	PUNCT
taxlaw-2815	283	9	reprinted	reprint	VERB
taxlaw-2815	283	10	in	in	ADP
taxlaw-2815	283	11	1941	1941	NUM
taxlaw-2815	283	12	-	-	SYM
taxlaw-2815	283	13	2	2	NUM
taxlaw-2815	283	14	c.b	c.b	PROPN
taxlaw-2815	283	15	.	.	PROPN
taxlaw-2815	283	16	413	413	NUM
taxlaw-2815	283	17	,	,	PUNCT
taxlaw-2815	283	18	426	426	NUM
taxlaw-2815	283	19	-	-	SYM
taxlaw-2815	283	20	27	27	NUM
taxlaw-2815	283	21	)	)	PUNCT
taxlaw-2815	283	22	.	.	PUNCT
taxlaw-2815	284	1	beck	beck	PROPN
taxlaw-2815	284	2	points	point	VERB
taxlaw-2815	284	3	out	out	ADP
taxlaw-2815	284	4	that	that	SCONJ
taxlaw-2815	284	5	federal	federal	ADJ
taxlaw-2815	284	6	income	income	NOUN
taxlaw-2815	284	7	tax	tax	NOUN
taxlaw-2815	284	8	rates	rate	NOUN
taxlaw-2815	284	9	were	be	AUX
taxlaw-2815	284	10	low	low	ADJ
taxlaw-2815	284	11	enough	enough	ADV
taxlaw-2815	284	12	in	in	ADP
taxlaw-2815	284	13	1938	1938	NUM
taxlaw-2815	284	14	that	that	SCONJ
taxlaw-2815	284	15	it	it	PRON
taxlaw-2815	284	16	made	make	VERB
taxlaw-2815	284	17	no	no	DET
taxlaw-2815	284	18	difference	difference	NOUN
taxlaw-2815	284	19	in	in	ADP
taxlaw-2815	284	20	most	most	ADJ
taxlaw-2815	284	21	people	people	NOUN
taxlaw-2815	284	22	's	's	PART
taxlaw-2815	284	23	tax	tax	NOUN
taxlaw-2815	284	24	rates	rate	NOUN
taxlaw-2815	284	25	whether	whether	SCONJ
taxlaw-2815	284	26	they	they	PRON
taxlaw-2815	284	27	filed	file	VERB
taxlaw-2815	284	28	jointly	jointly	ADV
taxlaw-2815	284	29	or	or	CCONJ
taxlaw-2815	284	30	separately	separately	ADV
taxlaw-2815	284	31	;	;	PUNCT
taxlaw-2815	284	32	he	he	PRON
taxlaw-2815	284	33	posits	posit	VERB
taxlaw-2815	284	34	that	that	SCONJ
taxlaw-2815	284	35	most	most	ADJ
taxlaw-2815	284	36	of	of	ADP
taxlaw-2815	284	37	these	these	DET
taxlaw-2815	284	38	couples	couple	NOUN
taxlaw-2815	284	39	filed	file	VERB
taxlaw-2815	284	40	jointly	jointly	ADV
taxlaw-2815	284	41	for	for	ADP
taxlaw-2815	284	42	the	the	DET
taxlaw-2815	284	43	sake	sake	NOUN
taxlaw-2815	284	44	of	of	ADP
taxlaw-2815	284	45	the	the	DET
taxlaw-2815	284	46	convenience	convenience	NOUN
taxlaw-2815	284	47	of	of	ADP
taxlaw-2815	284	48	filling	fill	VERB
taxlaw-2815	284	49	out	out	ADP
taxlaw-2815	284	50	one	one	NUM
taxlaw-2815	284	51	form	form	NOUN
taxlaw-2815	284	52	rather	rather	ADV
taxlaw-2815	284	53	than	than	ADP
taxlaw-2815	284	54	two	two	NUM
taxlaw-2815	284	55	,	,	PUNCT
taxlaw-2815	284	56	rather	rather	ADV
taxlaw-2815	284	57	than	than	ADP
taxlaw-2815	284	58	to	to	PART
taxlaw-2815	284	59	achieve	achieve	VERB
taxlaw-2815	284	60	tax	tax	NOUN
taxlaw-2815	284	61	savings	saving	NOUN
taxlaw-2815	284	62	.	.	PUNCT
taxlaw-2815	285	1	54	54	NUM
taxlaw-2815	285	2	for	for	ADP
taxlaw-2815	285	3	a	a	DET
taxlaw-2815	285	4	historical	historical	ADJ
taxlaw-2815	285	5	examination	examination	NOUN
taxlaw-2815	285	6	of	of	ADP
taxlaw-2815	285	7	marriage	marriage	NOUN
taxlaw-2815	285	8	bonuses	bonus	NOUN
taxlaw-2815	285	9	and	and	CCONJ
taxlaw-2815	285	10	penalties	penalty	NOUN
taxlaw-2815	285	11	,	,	PUNCT
taxlaw-2815	285	12	see	see	VERB
taxlaw-2815	285	13	lawrence	lawrence	PROPN
taxlaw-2815	285	14	zelenak	zelenak	PROPN
taxlaw-2815	285	15	,	,	PUNCT
taxlaw-2815	285	16	doing	do	VERB
taxlaw-2815	285	17	something	something	PRON
taxlaw-2815	285	18	about	about	ADP
taxlaw-2815	285	19	marriage	marriage	NOUN
taxlaw-2815	285	20	penalties	penalty	NOUN
taxlaw-2815	285	21	:	:	PUNCT
taxlaw-2815	285	22	a	a	DET
taxlaw-2815	285	23	guide	guide	NOUN
taxlaw-2815	285	24	for	for	ADP
taxlaw-2815	285	25	the	the	DET
taxlaw-2815	285	26	perplexed	perplexed	ADJ
taxlaw-2815	285	27	,	,	PUNCT
taxlaw-2815	285	28	54	54	NUM
taxlaw-2815	285	29	tax	tax	NOUN
taxlaw-2815	285	30	l.	l.	PROPN
taxlaw-2815	285	31	rev	rev	PROPN
taxlaw-2815	285	32	.	.	PROPN
taxlaw-2815	285	33	1	1	NUM
taxlaw-2815	285	34	(	(	PUNCT
taxlaw-2815	285	35	2000	2000	NUM
taxlaw-2815	285	36	)	)	PUNCT
taxlaw-2815	285	37	.	.	PUNCT
taxlaw-2815	286	1	zelenak	zelenak	NOUN
taxlaw-2815	286	2	notes	note	VERB
taxlaw-2815	286	3	that	that	SCONJ
taxlaw-2815	286	4	while	while	SCONJ
taxlaw-2815	286	5	the	the	DET
taxlaw-2815	286	6	1948	1948	NUM
taxlaw-2815	286	7	legislation	legislation	NOUN
taxlaw-2815	286	8	achieved	achieve	VERB
taxlaw-2815	286	9	couples	couple	NOUN
taxlaw-2815	286	10	neutrality	neutrality	NOUN
taxlaw-2815	286	11	,	,	PUNCT
taxlaw-2815	286	12	its	its	PRON
taxlaw-2815	286	13	purpose	purpose	NOUN
taxlaw-2815	286	14	was	be	AUX
taxlaw-2815	286	15	“	"	PUNCT
taxlaw-2815	286	16	a	a	DET
taxlaw-2815	286	17	delayed	delay	VERB
taxlaw-2815	286	18	response	response	NOUN
taxlaw-2815	286	19	to	to	ADP
taxlaw-2815	286	20	geographic	geographic	ADJ
taxlaw-2815	286	21	discrimination	discrimination	NOUN
taxlaw-2815	286	22	between	between	ADP
taxlaw-2815	286	23	husbands	husband	NOUN
taxlaw-2815	286	24	in	in	ADP
taxlaw-2815	286	25	separate	separate	ADJ
taxlaw-2815	286	26	property	property	NOUN
taxlaw-2815	286	27	states	state	NOUN
taxlaw-2815	286	28	and	and	CCONJ
taxlaw-2815	286	29	those	those	PRON
taxlaw-2815	286	30	in	in	ADP
taxlaw-2815	286	31	community	community	NOUN
taxlaw-2815	286	32	property	property	NOUN
taxlaw-2815	286	33	states	state	NOUN
taxlaw-2815	286	34	.	.	PUNCT
taxlaw-2815	286	35	”	"	PUNCT
taxlaw-2815	287	1	i	i	PRON
taxlaw-2815	287	2	d.	d.	VERB
taxlaw-2815	287	3	at	at	ADP
taxlaw-2815	287	4	4	4	NUM
taxlaw-2815	287	5	.	.	PUNCT
taxlaw-2815	287	6	zelenak	zelenak	NOUN
taxlaw-2815	287	7	notes	note	NOUN
taxlaw-2815	287	8	,	,	PUNCT
taxlaw-2815	287	9	as	as	SCONJ
taxlaw-2815	287	10	others	other	NOUN
taxlaw-2815	287	11	have	have	VERB
taxlaw-2815	287	12	,	,	PUNCT
taxlaw-2815	287	13	that	that	SCONJ
taxlaw-2815	287	14	the	the	DET
taxlaw-2815	287	15	goals	goal	NOUN
taxlaw-2815	287	16	of	of	ADP
taxlaw-2815	287	17	progressivity	progressivity	NOUN
taxlaw-2815	287	18	,	,	PUNCT
taxlaw-2815	287	19	couples	couple	NOUN
taxlaw-2815	287	20	neutrality	neutrality	NOUN
taxlaw-2815	287	21	,	,	PUNCT
taxlaw-2815	287	22	and	and	CCONJ
taxlaw-2815	287	23	marriage	marriage	NOUN
taxlaw-2815	287	24	neutrality	neutrality	NOUN
taxlaw-2815	287	25	are	be	AUX
taxlaw-2815	287	26	incompatible	incompatible	ADJ
taxlaw-2815	287	27	.	.	PUNCT
taxlaw-2815	288	1	in	in	ADP
taxlaw-2815	288	2	both	both	CCONJ
taxlaw-2815	288	3	this	this	DET
taxlaw-2815	288	4	article	article	NOUN
taxlaw-2815	288	5	and	and	CCONJ
taxlaw-2815	288	6	in	in	ADP
taxlaw-2815	288	7	his	his	PRON
taxlaw-2815	288	8	article	article	NOUN
taxlaw-2815	288	9	entitled	entitle	VERB
taxlaw-2815	288	10	marriage	marriage	NOUN
taxlaw-2815	288	11	and	and	CCONJ
taxlaw-2815	288	12	the	the	DET
taxlaw-2815	288	13	income	income	NOUN
taxlaw-2815	288	14	tax	tax	NOUN
taxlaw-2815	288	15	,	,	PUNCT
taxlaw-2815	288	16	supra	supra	ADJ
taxlaw-2815	288	17	note	note	NOUN
taxlaw-2815	288	18	24	24	NUM
taxlaw-2815	288	19	,	,	PUNCT
taxlaw-2815	288	20	zelenak	zelenak	NOUN
taxlaw-2815	288	21	states	state	VERB
taxlaw-2815	288	22	his	his	PRON
taxlaw-2815	288	23	preference	preference	NOUN
taxlaw-2815	288	24	for	for	ADP
taxlaw-2815	288	25	mandatory	mandatory	ADJ
taxlaw-2815	288	26	separate	separate	ADJ
taxlaw-2815	288	27	filing	filing	NOUN
taxlaw-2815	288	28	.	.	PUNCT
taxlaw-2815	289	1	55	55	NUM
taxlaw-2815	289	2	staff	staff	NOUN
taxlaw-2815	289	3	of	of	ADP
taxlaw-2815	289	4	joint	joint	ADJ
taxlaw-2815	289	5	comm	comm	NOUN
taxlaw-2815	289	6	.	.	PUNCT
taxlaw-2815	290	1	on	on	ADP
taxlaw-2815	290	2	taxation	taxation	NOUN
taxlaw-2815	290	3	,	,	PUNCT
taxlaw-2815	290	4	99th	99th	ADJ
taxlaw-2815	290	5	cong	cong	NOUN
taxlaw-2815	290	6	.	.	PUNCT
taxlaw-2815	290	7	,	,	PUNCT
taxlaw-2815	290	8	general	general	ADJ
taxlaw-2815	290	9	explanation	explanation	NOUN
taxlaw-2815	290	10	of	of	ADP
taxlaw-2815	290	11	1969	1969	NUM
taxlaw-2815	290	12	tax	tax	NOUN
taxlaw-2815	290	13	reform	reform	NOUN
taxlaw-2815	290	14	act	act	VERB
taxlaw-2815	290	15	222	222	NUM
taxlaw-2815	290	16	(	(	PUNCT
taxlaw-2815	290	17	joint	joint	ADJ
taxlaw-2815	290	18	comm	comm	NOUN
taxlaw-2815	290	19	.	.	PUNCT
taxlaw-2815	291	1	print	print	NOUN
taxlaw-2815	291	2	1970	1970	NUM
taxlaw-2815	291	3	)	)	PUNCT
taxlaw-2815	291	4	.	.	PUNCT
taxlaw-2815	292	1	56	56	NUM
taxlaw-2815	293	1	i	i	PRON
taxlaw-2815	293	2	d.	d.	NOUN
taxlaw-2815	293	3	at	at	ADP
taxlaw-2815	293	4	223	223	NUM
taxlaw-2815	293	5	.	.	PUNCT
taxlaw-2815	293	6	57	57	NUM
taxlaw-2815	293	7	in	in	ADP
taxlaw-2815	293	8	his	his	PRON
taxlaw-2815	293	9	1990	1990	NUM
taxlaw-2815	293	10	article	article	NOUN
taxlaw-2815	293	11	,	,	PUNCT
taxlaw-2815	293	12	beck	beck	PROPN
taxlaw-2815	293	13	said	say	VERB
taxlaw-2815	293	14	the	the	DET
taxlaw-2815	293	15	following	follow	VERB
taxlaw-2815	293	16	about	about	ADP
taxlaw-2815	293	17	the	the	DET
taxlaw-2815	293	18	introduction	introduction	NOUN
taxlaw-2815	293	19	of	of	ADP
taxlaw-2815	293	20	the	the	DET
taxlaw-2815	293	21	marriage	marriage	NOUN
taxlaw-2815	293	22	penalty	penalty	NOUN
taxlaw-2815	293	23	in	in	ADP
taxlaw-2815	293	24	the	the	DET
taxlaw-2815	293	25	tax	tax	NOUN
taxlaw-2815	293	26	reform	reform	NOUN
taxlaw-2815	293	27	act	act	NOUN
taxlaw-2815	293	28	of	of	ADP
taxlaw-2815	293	29	1969	1969	NUM
taxlaw-2815	293	30	:	:	PUNCT
taxlaw-2815	293	31	“	"	PUNCT
taxlaw-2815	293	32	the	the	DET
taxlaw-2815	293	33	argument	argument	NOUN
taxlaw-2815	293	34	that	that	SCONJ
taxlaw-2815	293	35	income	income	NOUN
taxlaw-2815	293	36	splitting	splitting	NOUN
taxlaw-2815	293	37	justifies	justify	VERB
taxlaw-2815	293	38	joint	joint	ADJ
taxlaw-2815	293	39	return	return	NOUN
taxlaw-2815	293	40	liability	liability	NOUN
taxlaw-2815	293	41	seems	seem	VERB
taxlaw-2815	293	42	hollow	hollow	ADJ
taxlaw-2815	293	43	for	for	ADP
taxlaw-2815	293	44	that	that	DET
taxlaw-2815	293	45	forty	forty	NUM
taxlaw-2815	293	46	percent	percent	NOUN
taxlaw-2815	293	47	of	of	ADP
taxlaw-2815	293	48	married	married	ADJ
taxlaw-2815	293	49	couples	couple	NOUN
taxlaw-2815	293	50	who	who	PRON
taxlaw-2815	293	51	suffer	suffer	VERB
taxlaw-2815	293	52	the	the	DET
taxlaw-2815	293	53	marriage	marriage	NOUN
taxlaw-2815	293	54	penalty	penalty	NOUN
taxlaw-2815	293	55	.	.	PUNCT
taxlaw-2815	294	1	while	while	SCONJ
taxlaw-2815	294	2	they	they	PRON
taxlaw-2815	294	3	may	may	AUX
taxlaw-2815	294	4	be	be	AUX
taxlaw-2815	294	5	better	well	ADJ
taxlaw-2815	294	6	off	off	ADP
taxlaw-2815	294	7	filing	file	VERB
taxlaw-2815	294	8	2012	2012	NUM
taxlaw-2815	294	9	]	]	PUNCT
taxlaw-2815	294	10	decoupling	decouple	VERB
taxlaw-2815	294	11	taxes	taxis	NOUN
taxlaw-2815	294	12	and	and	CCONJ
taxlaw-2815	294	13	marriage	marriage	NOUN
taxlaw-2815	294	14	107	107	NUM
taxlaw-2815	294	15	seems	seem	VERB
taxlaw-2815	294	16	to	to	PART
taxlaw-2815	294	17	envision	envision	VERB
taxlaw-2815	294	18	two	two	NUM
taxlaw-2815	294	19	types	type	NOUN
taxlaw-2815	294	20	of	of	ADP
taxlaw-2815	294	21	households	household	NOUN
taxlaw-2815	294	22	in	in	ADP
taxlaw-2815	294	23	its	its	PRON
taxlaw-2815	294	24	thinking	thinking	NOUN
taxlaw-2815	294	25	—	—	PUNCT
taxlaw-2815	294	26	that	that	PRON
taxlaw-2815	294	27	of	of	ADP
taxlaw-2815	294	28	an	an	DET
taxlaw-2815	294	29	unmarried	unmarried	ADJ
taxlaw-2815	294	30	single	single	ADJ
taxlaw-2815	294	31	person	person	NOUN
taxlaw-2815	294	32	,	,	PUNCT
taxlaw-2815	294	33	and	and	CCONJ
taxlaw-2815	294	34	that	that	PRON
taxlaw-2815	294	35	of	of	ADP
taxlaw-2815	294	36	a	a	DET
taxlaw-2815	294	37	married	married	ADJ
taxlaw-2815	294	38	couple	couple	NOUN
taxlaw-2815	294	39	.	.	PUNCT
taxlaw-2815	295	1	what	what	PRON
taxlaw-2815	295	2	about	about	ADP
taxlaw-2815	295	3	an	an	DET
taxlaw-2815	295	4	unmarried	unmarried	ADJ
taxlaw-2815	295	5	couple	couple	NOUN
taxlaw-2815	295	6	living	live	VERB
taxlaw-2815	295	7	together	together	ADV
taxlaw-2815	295	8	,	,	PUNCT
taxlaw-2815	295	9	sharing	share	VERB
taxlaw-2815	295	10	household	household	NOUN
taxlaw-2815	295	11	expenses	expense	NOUN
taxlaw-2815	295	12	,	,	PUNCT
taxlaw-2815	295	13	or	or	CCONJ
taxlaw-2815	295	14	any	any	DET
taxlaw-2815	295	15	number	number	NOUN
taxlaw-2815	295	16	of	of	ADP
taxlaw-2815	295	17	nontraditional	nontraditional	ADJ
taxlaw-2815	295	18	household	household	NOUN
taxlaw-2815	295	19	units?58	units?58	PROPN
taxlaw-2815	295	20	demographically	demographically	ADV
taxlaw-2815	295	21	,	,	PUNCT
taxlaw-2815	295	22	the	the	DET
taxlaw-2815	295	23	number	number	NOUN
taxlaw-2815	295	24	of	of	ADP
taxlaw-2815	295	25	those	those	DET
taxlaw-2815	295	26	households	household	NOUN
taxlaw-2815	295	27	may	may	AUX
taxlaw-2815	295	28	have	have	AUX
taxlaw-2815	295	29	been	be	AUX
taxlaw-2815	295	30	statistically	statistically	ADV
taxlaw-2815	295	31	less	less	ADV
taxlaw-2815	295	32	significant	significant	ADJ
taxlaw-2815	295	33	in	in	ADP
taxlaw-2815	295	34	1969	1969	NUM
taxlaw-2815	295	35	,	,	PUNCT
taxlaw-2815	295	36	but	but	CCONJ
taxlaw-2815	295	37	today	today	NOUN
taxlaw-2815	295	38	this	this	PRON
taxlaw-2815	295	39	is	be	AUX
taxlaw-2815	295	40	not	not	PART
taxlaw-2815	295	41	the	the	DET
taxlaw-2815	295	42	case	case	NOUN
taxlaw-2815	295	43	.	.	PUNCT
taxlaw-2815	296	1	the	the	DET
taxlaw-2815	296	2	rate	rate	NOUN
taxlaw-2815	296	3	of	of	ADP
taxlaw-2815	296	4	cohabitation	cohabitation	NOUN
taxlaw-2815	296	5	in	in	ADP
taxlaw-2815	296	6	the	the	DET
taxlaw-2815	296	7	united	united	PROPN
taxlaw-2815	296	8	states	states	PROPN
taxlaw-2815	296	9	is	be	AUX
taxlaw-2815	296	10	fourteen	fourteen	NUM
taxlaw-2815	296	11	times	time	NOUN
taxlaw-2815	296	12	higher	high	ADJ
taxlaw-2815	296	13	in	in	ADP
taxlaw-2815	296	14	2010	2010	NUM
taxlaw-2815	296	15	than	than	SCONJ
taxlaw-2815	296	16	it	it	PRON
taxlaw-2815	296	17	was	be	AUX
taxlaw-2815	296	18	in	in	ADP
taxlaw-2815	296	19	1970	1970	NUM
taxlaw-2815	296	20	,	,	PUNCT
taxlaw-2815	296	21	and	and	CCONJ
taxlaw-2815	296	22	approximately	approximately	ADV
taxlaw-2815	296	23	twenty	twenty	NUM
taxlaw-2815	296	24	-	-	PUNCT
taxlaw-2815	296	25	four	four	NUM
taxlaw-2815	296	26	percent	percent	NOUN
taxlaw-2815	296	27	of	of	ADP
taxlaw-2815	296	28	children	child	NOUN
taxlaw-2815	296	29	are	be	AUX
taxlaw-2815	296	30	born	bear	VERB
taxlaw-2815	296	31	to	to	ADP
taxlaw-2815	296	32	cohabiting	cohabit	VERB
taxlaw-2815	296	33	couples.59	couples.59	PROPN
taxlaw-2815	296	34	the	the	DET
taxlaw-2815	296	35	legislative	legislative	ADJ
taxlaw-2815	296	36	intent	intent	NOUN
taxlaw-2815	296	37	of	of	ADP
taxlaw-2815	296	38	certain	certain	ADJ
taxlaw-2815	296	39	code	code	NOUN
taxlaw-2815	296	40	provisions	provision	NOUN
taxlaw-2815	296	41	thus	thus	ADV
taxlaw-2815	296	42	seems	seem	VERB
taxlaw-2815	296	43	antiquated	antiquated	ADJ
taxlaw-2815	296	44	when	when	SCONJ
taxlaw-2815	296	45	viewed	view	VERB
taxlaw-2815	296	46	in	in	ADP
taxlaw-2815	296	47	light	light	NOUN
taxlaw-2815	296	48	of	of	ADP
taxlaw-2815	296	49	the	the	DET
taxlaw-2815	296	50	nation	nation	NOUN
taxlaw-2815	296	51	’s	’s	PART
taxlaw-2815	296	52	changed	change	VERB
taxlaw-2815	296	53	demographics	demographic	NOUN
taxlaw-2815	296	54	.	.	PUNCT
taxlaw-2815	297	1	b.	b.	PROPN
taxlaw-2815	297	2	examining	examine	VERB
taxlaw-2815	297	3	the	the	DET
taxlaw-2815	297	4	stated	state	VERB
taxlaw-2815	297	5	rationales	rationale	NOUN
taxlaw-2815	297	6	of	of	ADP
taxlaw-2815	297	7	joint	joint	ADJ
taxlaw-2815	297	8	and	and	CCONJ
taxlaw-2815	297	9	several	several	ADJ
taxlaw-2815	297	10	liability	liability	NOUN
taxlaw-2815	297	11	:	:	PUNCT
taxlaw-2815	297	12	does	do	AUX
taxlaw-2815	297	13	the	the	DET
taxlaw-2815	297	14	intent	intent	NOUN
taxlaw-2815	297	15	still	still	ADV
taxlaw-2815	297	16	make	make	VERB
taxlaw-2815	297	17	sense	sense	NOUN
taxlaw-2815	297	18	in	in	ADP
taxlaw-2815	297	19	twenty	twenty	NUM
taxlaw-2815	297	20	-	-	PUNCT
taxlaw-2815	297	21	first	first	ADJ
taxlaw-2815	297	22	century	century	PROPN
taxlaw-2815	297	23	america	america	PROPN
taxlaw-2815	297	24	?	?	PUNCT
taxlaw-2815	298	1	1	1	X
taxlaw-2815	298	2	.	.	X
taxlaw-2815	298	3	administrative	administrative	ADJ
taxlaw-2815	298	4	ease	ease	NOUN
taxlaw-2815	298	5	for	for	ADP
taxlaw-2815	298	6	taxpayers	taxpayer	NOUN
taxlaw-2815	298	7	and	and	CCONJ
taxlaw-2815	298	8	government	government	NOUN
taxlaw-2815	298	9	dating	date	VERB
taxlaw-2815	298	10	back	back	ADV
taxlaw-2815	298	11	to	to	ADP
taxlaw-2815	298	12	the	the	DET
taxlaw-2815	298	13	commissioner	commissioner	NOUN
taxlaw-2815	298	14	’s	’s	PART
taxlaw-2815	298	15	briefs	brief	NOUN
taxlaw-2815	298	16	in	in	ADP
taxlaw-2815	298	17	cole	cole	PROPN
taxlaw-2815	298	18	and	and	CCONJ
taxlaw-2815	298	19	continuing	continue	VERB
taxlaw-2815	298	20	today	today	NOUN
taxlaw-2815	298	21	,	,	PUNCT
taxlaw-2815	298	22	administrative	administrative	ADJ
taxlaw-2815	298	23	ease	ease	NOUN
taxlaw-2815	298	24	has	have	AUX
taxlaw-2815	298	25	been	be	AUX
taxlaw-2815	298	26	an	an	DET
taxlaw-2815	298	27	oft	oft	ADV
taxlaw-2815	298	28	-	-	PUNCT
taxlaw-2815	298	29	cited	cite	VERB
taxlaw-2815	298	30	rationale	rationale	NOUN
taxlaw-2815	298	31	in	in	ADP
taxlaw-2815	298	32	support	support	NOUN
taxlaw-2815	298	33	of	of	ADP
taxlaw-2815	298	34	both	both	DET
taxlaw-2815	298	35	joint	joint	ADJ
taxlaw-2815	298	36	return	return	NOUN
taxlaw-2815	298	37	filing	filing	NOUN
taxlaw-2815	298	38	and	and	CCONJ
taxlaw-2815	298	39	joint	joint	ADJ
taxlaw-2815	298	40	and	and	CCONJ
taxlaw-2815	298	41	several	several	ADJ
taxlaw-2815	298	42	liability.60	liability.60	NOUN
taxlaw-2815	298	43	the	the	DET
taxlaw-2815	298	44	legislative	legislative	ADJ
taxlaw-2815	298	45	history	history	NOUN
taxlaw-2815	298	46	of	of	ADP
taxlaw-2815	298	47	the	the	DET
taxlaw-2815	298	48	revenue	revenue	NOUN
taxlaw-2815	298	49	act	act	NOUN
taxlaw-2815	298	50	of	of	ADP
taxlaw-2815	298	51	1938	1938	NUM
taxlaw-2815	298	52	,	,	PUNCT
taxlaw-2815	298	53	picking	pick	VERB
taxlaw-2815	298	54	up	up	ADP
taxlaw-2815	298	55	on	on	ADP
taxlaw-2815	298	56	the	the	DET
taxlaw-2815	298	57	arguments	argument	NOUN
taxlaw-2815	298	58	made	make	VERB
taxlaw-2815	298	59	by	by	ADP
taxlaw-2815	298	60	the	the	DET
taxlaw-2815	298	61	commissioner	commissioner	NOUN
taxlaw-2815	298	62	in	in	ADP
taxlaw-2815	298	63	cole	cole	PROPN
taxlaw-2815	298	64	and	and	CCONJ
taxlaw-2815	298	65	earlier	early	ADJ
taxlaw-2815	298	66	cases	case	NOUN
taxlaw-2815	298	67	,	,	PUNCT
taxlaw-2815	298	68	stated	state	VERB
taxlaw-2815	298	69	:	:	PUNCT
taxlaw-2815	298	70	unless	unless	SCONJ
taxlaw-2815	298	71	the	the	DET
taxlaw-2815	298	72	husband	husband	NOUN
taxlaw-2815	298	73	and	and	CCONJ
taxlaw-2815	298	74	wife	wife	NOUN
taxlaw-2815	298	75	are	be	AUX
taxlaw-2815	298	76	to	to	PART
taxlaw-2815	298	77	be	be	AUX
taxlaw-2815	298	78	held	hold	VERB
taxlaw-2815	298	79	jointly	jointly	ADV
taxlaw-2815	298	80	and	and	CCONJ
taxlaw-2815	298	81	severally	severally	ADV
taxlaw-2815	298	82	liable	liable	ADJ
taxlaw-2815	298	83	for	for	ADP
taxlaw-2815	298	84	the	the	DET
taxlaw-2815	298	85	tax	tax	NOUN
taxlaw-2815	298	86	upon	upon	SCONJ
taxlaw-2815	298	87	their	their	PRON
taxlaw-2815	298	88	aggregate	aggregate	ADJ
taxlaw-2815	298	89	net	net	ADJ
taxlaw-2815	298	90	income	income	NOUN
taxlaw-2815	298	91	,	,	PUNCT
taxlaw-2815	298	92	it	it	PRON
taxlaw-2815	298	93	will	will	AUX
taxlaw-2815	298	94	be	be	AUX
taxlaw-2815	298	95	necessary	necessary	ADJ
taxlaw-2815	298	96	for	for	SCONJ
taxlaw-2815	298	97	the	the	DET
taxlaw-2815	298	98	[	[	X
taxlaw-2815	298	99	irs	irs	X
taxlaw-2815	298	100	]	]	PUNCT
taxlaw-2815	298	101	to	to	PART
taxlaw-2815	298	102	require	require	VERB
taxlaw-2815	298	103	that	that	SCONJ
taxlaw-2815	298	104	their	their	PRON
taxlaw-2815	298	105	individual	individual	ADJ
taxlaw-2815	298	106	incomes	income	NOUN
taxlaw-2815	298	107	and	and	CCONJ
taxlaw-2815	298	108	deductions	deduction	NOUN
taxlaw-2815	298	109	shall	shall	AUX
taxlaw-2815	298	110	be	be	AUX
taxlaw-2815	298	111	separately	separately	ADV
taxlaw-2815	298	112	stated	state	VERB
taxlaw-2815	298	113	in	in	ADP
taxlaw-2815	298	114	the	the	DET
taxlaw-2815	298	115	return	return	NOUN
taxlaw-2815	298	116	,	,	PUNCT
taxlaw-2815	298	117	in	in	ADP
taxlaw-2815	298	118	order	order	NOUN
taxlaw-2815	298	119	that	that	SCONJ
taxlaw-2815	298	120	their	their	PRON
taxlaw-2815	298	121	respective	respective	ADJ
taxlaw-2815	298	122	income	income	NOUN
taxlaw-2815	298	123	-	-	PUNCT
taxlaw-2815	298	124	tax	tax	NOUN
taxlaw-2815	298	125	liability	liability	NOUN
taxlaw-2815	298	126	may	may	AUX
taxlaw-2815	298	127	be	be	AUX
taxlaw-2815	298	128	separately	separately	ADV
taxlaw-2815	298	129	determined	determine	VERB
taxlaw-2815	298	130	.	.	PUNCT
taxlaw-2815	299	1	such	such	DET
taxlaw-2815	299	2	a	a	DET
taxlaw-2815	299	3	requirement	requirement	NOUN
taxlaw-2815	299	4	would	would	AUX
taxlaw-2815	299	5	cause	cause	VERB
taxlaw-2815	299	6	considerable	considerable	ADJ
taxlaw-2815	299	7	hardship	hardship	NOUN
taxlaw-2815	299	8	upon	upon	SCONJ
taxlaw-2815	299	9	taxpayers	taxpayer	NOUN
taxlaw-2815	299	10	with	with	ADP
taxlaw-2815	299	11	moderate	moderate	ADJ
taxlaw-2815	299	12	incomes	income	NOUN
taxlaw-2815	299	13	and	and	CCONJ
taxlaw-2815	299	14	would	would	AUX
taxlaw-2815	299	15	largely	largely	ADV
taxlaw-2815	299	16	eliminate	eliminate	VERB
taxlaw-2815	299	17	the	the	DET
taxlaw-2815	299	18	advantages	advantage	NOUN
taxlaw-2815	299	19	of	of	ADP
taxlaw-2815	299	20	the	the	DET
taxlaw-2815	299	21	joint	joint	ADJ
taxlaw-2815	299	22	return.61	return.61	NOUN
taxlaw-2815	299	23	it	it	PRON
taxlaw-2815	299	24	is	be	AUX
taxlaw-2815	299	25	true	true	ADJ
taxlaw-2815	299	26	that	that	SCONJ
taxlaw-2815	299	27	if	if	SCONJ
taxlaw-2815	299	28	the	the	DET
taxlaw-2815	299	29	married	married	ADJ
taxlaw-2815	299	30	filing	filing	NOUN
taxlaw-2815	299	31	jointly	jointly	ADV
taxlaw-2815	299	32	status	status	NOUN
taxlaw-2815	299	33	were	be	AUX
taxlaw-2815	299	34	eliminated	eliminate	VERB
taxlaw-2815	299	35	,	,	PUNCT
taxlaw-2815	299	36	there	there	PRON
taxlaw-2815	299	37	would	would	AUX
taxlaw-2815	299	38	be	be	AUX
taxlaw-2815	299	39	a	a	DET
taxlaw-2815	299	40	sharp	sharp	ADJ
taxlaw-2815	299	41	increase	increase	NOUN
taxlaw-2815	299	42	in	in	ADP
taxlaw-2815	299	43	the	the	DET
taxlaw-2815	299	44	number	number	NOUN
taxlaw-2815	299	45	of	of	ADP
taxlaw-2815	299	46	returns	return	NOUN
taxlaw-2815	299	47	that	that	PRON
taxlaw-2815	299	48	the	the	DET
taxlaw-2815	299	49	service	service	NOUN
taxlaw-2815	299	50	must	must	AUX
taxlaw-2815	299	51	process	process	VERB
taxlaw-2815	299	52	.	.	PUNCT
taxlaw-2815	300	1	it	it	PRON
taxlaw-2815	300	2	is	be	AUX
taxlaw-2815	300	3	also	also	ADV
taxlaw-2815	300	4	true	true	ADJ
taxlaw-2815	300	5	that	that	PRON
taxlaw-2815	300	6	would	would	AUX
taxlaw-2815	300	7	create	create	VERB
taxlaw-2815	300	8	an	an	DET
taxlaw-2815	300	9	added	add	VERB
taxlaw-2815	300	10	burden	burden	NOUN
taxlaw-2815	300	11	for	for	ADP
taxlaw-2815	300	12	married	married	ADJ
taxlaw-2815	300	13	taxpayers	taxpayer	NOUN
taxlaw-2815	300	14	,	,	PUNCT
taxlaw-2815	300	15	who	who	PRON
taxlaw-2815	300	16	must	must	AUX
taxlaw-2815	300	17	prepare	prepare	VERB
taxlaw-2815	300	18	,	,	PUNCT
taxlaw-2815	300	19	or	or	CCONJ
taxlaw-2815	300	20	pay	pay	VERB
taxlaw-2815	300	21	for	for	ADP
taxlaw-2815	300	22	the	the	DET
taxlaw-2815	300	23	preparation	preparation	NOUN
taxlaw-2815	300	24	of	of	ADP
taxlaw-2815	300	25	,	,	PUNCT
taxlaw-2815	300	26	two	two	NUM
taxlaw-2815	300	27	individual	individual	ADJ
taxlaw-2815	300	28	returns	return	NOUN
taxlaw-2815	300	29	rather	rather	ADV
taxlaw-2815	300	30	than	than	ADP
taxlaw-2815	300	31	one	one	NUM
taxlaw-2815	300	32	joint	joint	ADJ
taxlaw-2815	300	33	return.62	return.62	NOUN
taxlaw-2815	300	34	however	however	ADV
taxlaw-2815	300	35	,	,	PUNCT
taxlaw-2815	300	36	technology	technology	NOUN
taxlaw-2815	300	37	has	have	AUX
taxlaw-2815	300	38	come	come	VERB
taxlaw-2815	300	39	quite	quite	DET
taxlaw-2815	300	40	a	a	DET
taxlaw-2815	300	41	long	long	ADJ
taxlaw-2815	300	42	way	way	NOUN
taxlaw-2815	300	43	since	since	SCONJ
taxlaw-2815	300	44	1938	1938	NUM
taxlaw-2815	300	45	.	.	PUNCT
taxlaw-2815	301	1	the	the	DET
taxlaw-2815	301	2	service	service	NOUN
taxlaw-2815	301	3	does	do	AUX
taxlaw-2815	301	4	not	not	PART
taxlaw-2815	301	5	process	process	VERB
taxlaw-2815	301	6	returns	return	NOUN
taxlaw-2815	301	7	by	by	ADP
taxlaw-2815	301	8	hand	hand	NOUN
taxlaw-2815	301	9	,	,	PUNCT
taxlaw-2815	301	10	nor	nor	CCONJ
taxlaw-2815	301	11	do	do	AUX
taxlaw-2815	301	12	most	most	ADJ
taxlaw-2815	301	13	taxpayers	taxpayer	NOUN
taxlaw-2815	301	14	prepare	prepare	VERB
taxlaw-2815	301	15	a	a	DET
taxlaw-2815	301	16	return	return	NOUN
taxlaw-2815	301	17	with	with	ADP
taxlaw-2815	301	18	pencil	pencil	NOUN
taxlaw-2815	301	19	and	and	CCONJ
taxlaw-2815	301	20	paper	paper	NOUN
taxlaw-2815	301	21	.	.	PUNCT
taxlaw-2815	302	1	since	since	SCONJ
taxlaw-2815	302	2	1986	1986	NUM
taxlaw-2815	302	3	,	,	PUNCT
taxlaw-2815	302	4	the	the	DET
taxlaw-2815	302	5	service	service	NOUN
taxlaw-2815	302	6	has	have	AUX
taxlaw-2815	302	7	encouraged	encourage	VERB
taxlaw-2815	302	8	(	(	PUNCT
taxlaw-2815	302	9	and	and	CCONJ
taxlaw-2815	302	10	,	,	PUNCT
taxlaw-2815	302	11	more	more	ADV
taxlaw-2815	302	12	recently	recently	ADV
taxlaw-2815	302	13	,	,	PUNCT
taxlaw-2815	302	14	mandated	mandate	VERB
taxlaw-2815	302	15	in	in	ADP
taxlaw-2815	302	16	some	some	DET
taxlaw-2815	302	17	cases	case	NOUN
taxlaw-2815	302	18	)	)	PUNCT
taxlaw-2815	302	19	the	the	DET
taxlaw-2815	302	20	electronic	electronic	ADJ
taxlaw-2815	302	21	filing	filing	NOUN
taxlaw-2815	302	22	of	of	ADP
taxlaw-2815	302	23	income	income	NOUN
taxlaw-2815	302	24	tax	tax	NOUN
taxlaw-2815	302	25	returns	return	NOUN
taxlaw-2815	302	26	.	.	PUNCT
taxlaw-2815	303	1	these	these	DET
taxlaw-2815	303	2	efforts	effort	NOUN
taxlaw-2815	303	3	are	be	AUX
taxlaw-2815	303	4	working	work	VERB
taxlaw-2815	303	5	.	.	PUNCT
taxlaw-2815	304	1	in	in	ADP
taxlaw-2815	304	2	june	june	PROPN
taxlaw-2815	304	3	of	of	ADP
taxlaw-2815	304	4	jointly	jointly	ADV
taxlaw-2815	304	5	than	than	ADP
taxlaw-2815	304	6	filing	file	VERB
taxlaw-2815	304	7	separately	separately	ADV
taxlaw-2815	304	8	,	,	PUNCT
taxlaw-2815	304	9	they	they	PRON
taxlaw-2815	304	10	would	would	AUX
taxlaw-2815	304	11	be	be	AUX
taxlaw-2815	304	12	still	still	ADV
taxlaw-2815	304	13	better	well	ADJ
taxlaw-2815	304	14	off	off	ADP
taxlaw-2815	304	15	if	if	SCONJ
taxlaw-2815	304	16	they	they	PRON
taxlaw-2815	304	17	had	have	AUX
taxlaw-2815	304	18	never	never	ADV
taxlaw-2815	304	19	married	marry	VERB
taxlaw-2815	304	20	,	,	PUNCT
taxlaw-2815	304	21	or	or	CCONJ
taxlaw-2815	304	22	were	be	AUX
taxlaw-2815	304	23	divorced	divorce	VERB
taxlaw-2815	304	24	.	.	PUNCT
taxlaw-2815	305	1	from	from	ADP
taxlaw-2815	305	2	this	this	DET
taxlaw-2815	305	3	vantage	vantage	NOUN
taxlaw-2815	305	4	point	point	NOUN
taxlaw-2815	305	5	,	,	PUNCT
taxlaw-2815	305	6	filing	file	VERB
taxlaw-2815	305	7	jointly	jointly	ADV
taxlaw-2815	305	8	,	,	PUNCT
taxlaw-2815	305	9	as	as	SCONJ
taxlaw-2815	305	10	ninety	ninety	NUM
taxlaw-2815	305	11	-	-	PUNCT
taxlaw-2815	305	12	nine	nine	NUM
taxlaw-2815	305	13	percent	percent	NOUN
taxlaw-2815	305	14	of	of	ADP
taxlaw-2815	305	15	married	married	ADJ
taxlaw-2815	305	16	persons	person	NOUN
taxlaw-2815	305	17	do	do	VERB
taxlaw-2815	305	18	,	,	PUNCT
taxlaw-2815	305	19	involves	involve	VERB
taxlaw-2815	305	20	an	an	DET
taxlaw-2815	305	21	overall	overall	ADJ
taxlaw-2815	305	22	tax	tax	NOUN
taxlaw-2815	305	23	detriment	detriment	NOUN
taxlaw-2815	305	24	,	,	PUNCT
taxlaw-2815	305	25	rather	rather	ADV
taxlaw-2815	305	26	than	than	ADP
taxlaw-2815	305	27	a	a	DET
taxlaw-2815	305	28	benefit	benefit	NOUN
taxlaw-2815	305	29	.	.	PUNCT
taxlaw-2815	306	1	if	if	SCONJ
taxlaw-2815	306	2	joint	joint	ADJ
taxlaw-2815	306	3	return	return	NOUN
taxlaw-2815	306	4	liability	liability	NOUN
taxlaw-2815	306	5	were	be	AUX
taxlaw-2815	306	6	justified	justify	VERB
taxlaw-2815	306	7	on	on	ADP
taxlaw-2815	306	8	a	a	DET
taxlaw-2815	306	9	quid	quid	ADJ
taxlaw-2815	306	10	pro	pro	X
taxlaw-2815	306	11	quo	quo	NOUN
taxlaw-2815	306	12	theory	theory	NOUN
taxlaw-2815	306	13	,	,	PUNCT
taxlaw-2815	306	14	the	the	DET
taxlaw-2815	306	15	liability	liability	NOUN
taxlaw-2815	306	16	probably	probably	ADV
taxlaw-2815	306	17	should	should	AUX
taxlaw-2815	306	18	have	have	AUX
taxlaw-2815	306	19	been	be	AUX
taxlaw-2815	306	20	abolished	abolish	VERB
taxlaw-2815	306	21	in	in	ADP
taxlaw-2815	306	22	1969	1969	NUM
taxlaw-2815	306	23	,	,	PUNCT
taxlaw-2815	306	24	when	when	SCONJ
taxlaw-2815	306	25	the	the	DET
taxlaw-2815	306	26	marriage	marriage	NOUN
taxlaw-2815	306	27	penalty	penalty	NOUN
taxlaw-2815	306	28	arose	arise	VERB
taxlaw-2815	306	29	.	.	PUNCT
taxlaw-2815	306	30	”	"	PUNCT
taxlaw-2815	307	1	beck	beck	PROPN
taxlaw-2815	307	2	,	,	PUNCT
taxlaw-2815	307	3	supra	supra	PROPN
taxlaw-2815	307	4	note	note	NOUN
taxlaw-2815	307	5	30	30	NUM
taxlaw-2815	307	6	,	,	PUNCT
taxlaw-2815	307	7	at	at	ADP
taxlaw-2815	307	8	372	372	NUM
taxlaw-2815	307	9	.	.	PUNCT
taxlaw-2815	307	10	58	58	NUM
taxlaw-2815	308	1	i	i	PRON
taxlaw-2815	308	2	conclude	conclude	VERB
taxlaw-2815	308	3	it	it	PRON
taxlaw-2815	308	4	is	be	AUX
taxlaw-2815	308	5	appropriate	appropriate	ADJ
taxlaw-2815	308	6	to	to	PART
taxlaw-2815	308	7	reconsider	reconsider	VERB
taxlaw-2815	308	8	the	the	DET
taxlaw-2815	308	9	current	current	ADJ
taxlaw-2815	308	10	structures	structure	NOUN
taxlaw-2815	308	11	in	in	ADP
taxlaw-2815	308	12	light	light	NOUN
taxlaw-2815	308	13	of	of	ADP
taxlaw-2815	308	14	other	other	ADJ
taxlaw-2815	308	15	code	code	NOUN
taxlaw-2815	308	16	provisions	provision	NOUN
taxlaw-2815	308	17	and	and	CCONJ
taxlaw-2815	308	18	changing	change	VERB
taxlaw-2815	308	19	demographics	demographic	NOUN
taxlaw-2815	308	20	.	.	PUNCT
taxlaw-2815	309	1	see	see	VERB
taxlaw-2815	309	2	infra	infra	NOUN
taxlaw-2815	309	3	part	part	NOUN
taxlaw-2815	309	4	iv	iv	NOUN
taxlaw-2815	309	5	.	.	PROPN
taxlaw-2815	309	6	59	59	NUM
taxlaw-2815	310	1	the	the	DET
taxlaw-2815	310	2	nat’l	nat’l	NOUN
taxlaw-2815	310	3	marriage	marriage	NOUN
taxlaw-2815	310	4	project	project	NOUN
taxlaw-2815	310	5	,	,	PUNCT
taxlaw-2815	310	6	executive	executive	ADJ
taxlaw-2815	310	7	summary	summary	NOUN
taxlaw-2815	310	8	to	to	ADP
taxlaw-2815	310	9	why	why	SCONJ
taxlaw-2815	310	10	marriage	marriage	NOUN
taxlaw-2815	310	11	matters	matter	NOUN
taxlaw-2815	310	12	:	:	PUNCT
taxlaw-2815	310	13	thirty	thirty	NUM
taxlaw-2815	310	14	conclusions	conclusion	NOUN
taxlaw-2815	310	15	from	from	ADP
taxlaw-2815	310	16	the	the	DET
taxlaw-2815	310	17	social	social	ADJ
taxlaw-2815	310	18	sciences	science	NOUN
taxlaw-2815	310	19	1	1	NUM
taxlaw-2815	310	20	(	(	PUNCT
taxlaw-2815	310	21	3d	3d	NUM
taxlaw-2815	310	22	ed	ed	NOUN
taxlaw-2815	310	23	.	.	PROPN
taxlaw-2815	310	24	2011	2011	NUM
taxlaw-2815	310	25	)	)	PUNCT
taxlaw-2815	310	26	,	,	PUNCT
taxlaw-2815	310	27	available	available	ADJ
taxlaw-2815	310	28	at	at	ADP
taxlaw-2815	310	29	http://www.americanvalues.org/pdfs/dl.php?name=wmm3es	http://www.americanvalues.org/pdfs/dl.php?name=wmm3es	PROPN
taxlaw-2815	310	30	.	.	PUNCT
taxlaw-2815	311	1	60	60	NUM
taxlaw-2815	311	2	the	the	DET
taxlaw-2815	311	3	treasury	treasury	PROPN
taxlaw-2815	311	4	department	department	NOUN
taxlaw-2815	311	5	invoked	invoke	VERB
taxlaw-2815	311	6	this	this	DET
taxlaw-2815	311	7	rationale	rationale	NOUN
taxlaw-2815	311	8	in	in	ADP
taxlaw-2815	311	9	its	its	PRON
taxlaw-2815	311	10	1998	1998	NUM
taxlaw-2815	311	11	report	report	NOUN
taxlaw-2815	311	12	eschewing	eschew	VERB
taxlaw-2815	311	13	separate	separate	ADJ
taxlaw-2815	311	14	filing	filing	NOUN
taxlaw-2815	311	15	in	in	ADP
taxlaw-2815	311	16	favor	favor	NOUN
taxlaw-2815	311	17	of	of	ADP
taxlaw-2815	311	18	expanded	expand	VERB
taxlaw-2815	311	19	innocent	innocent	ADJ
taxlaw-2815	311	20	spouse	spouse	NOUN
taxlaw-2815	311	21	reform	reform	NOUN
taxlaw-2815	311	22	.	.	PUNCT
taxlaw-2815	312	1	see	see	VERB
taxlaw-2815	312	2	infra	infra	NOUN
taxlaw-2815	312	3	part	part	NOUN
taxlaw-2815	312	4	iii	iii	NOUN
taxlaw-2815	312	5	.	.	PUNCT
taxlaw-2815	313	1	but	but	CCONJ
taxlaw-2815	313	2	see	see	VERB
taxlaw-2815	313	3	comm'r	comm'r	NOUN
taxlaw-2815	313	4	v.	v.	ADP
taxlaw-2815	313	5	uniacke	uniacke	NOUN
taxlaw-2815	313	6	,	,	PUNCT
taxlaw-2815	313	7	132	132	NUM
taxlaw-2815	313	8	f.2d	f.2d	SYM
taxlaw-2815	313	9	781	781	NUM
taxlaw-2815	313	10	,	,	PUNCT
taxlaw-2815	313	11	783	783	NUM
taxlaw-2815	313	12	(	(	PUNCT
taxlaw-2815	313	13	2d	2d	NUM
taxlaw-2815	313	14	cir	cir	NOUN
taxlaw-2815	313	15	.	.	PROPN
taxlaw-2815	313	16	1942	1942	NUM
taxlaw-2815	313	17	)	)	PUNCT
taxlaw-2815	313	18	(	(	PUNCT
taxlaw-2815	313	19	dismissing	dismiss	VERB
taxlaw-2815	313	20	the	the	DET
taxlaw-2815	313	21	rationale	rationale	NOUN
taxlaw-2815	313	22	of	of	ADP
taxlaw-2815	313	23	administrative	administrative	ADJ
taxlaw-2815	313	24	convenience	convenience	NOUN
taxlaw-2815	313	25	)	)	PUNCT
taxlaw-2815	313	26	;	;	PUNCT
taxlaw-2815	314	1	comm'r	comm'r	NOUN
taxlaw-2815	314	2	v.	v.	CCONJ
taxlaw-2815	314	3	rabenold	rabenold	ADJ
taxlaw-2815	314	4	,	,	PUNCT
taxlaw-2815	314	5	108	108	NUM
taxlaw-2815	314	6	f.2d	f.2d	NOUN
taxlaw-2815	314	7	639	639	NUM
taxlaw-2815	314	8	,	,	PUNCT
taxlaw-2815	314	9	640	640	NUM
taxlaw-2815	314	10	(	(	PUNCT
taxlaw-2815	314	11	2d	2d	NUM
taxlaw-2815	314	12	cir	cir	NOUN
taxlaw-2815	314	13	.	.	PUNCT
taxlaw-2815	314	14	1940	1940	NUM
taxlaw-2815	314	15	)	)	PUNCT
taxlaw-2815	314	16	(	(	PUNCT
taxlaw-2815	314	17	recognizing	recognize	VERB
taxlaw-2815	314	18	the	the	DET
taxlaw-2815	314	19	administrative	administrative	ADJ
taxlaw-2815	314	20	inconvenience	inconvenience	NOUN
taxlaw-2815	314	21	of	of	ADP
taxlaw-2815	314	22	apportioning	apportion	VERB
taxlaw-2815	314	23	tax	tax	NOUN
taxlaw-2815	314	24	deficiencies	deficiency	NOUN
taxlaw-2815	314	25	between	between	ADP
taxlaw-2815	314	26	husband	husband	NOUN
taxlaw-2815	314	27	and	and	CCONJ
taxlaw-2815	314	28	wife	wife	NOUN
taxlaw-2815	314	29	)	)	PUNCT
taxlaw-2815	314	30	.	.	PUNCT
taxlaw-2815	315	1	both	both	DET
taxlaw-2815	315	2	cases	case	NOUN
taxlaw-2815	315	3	were	be	AUX
taxlaw-2815	315	4	decided	decide	VERB
taxlaw-2815	315	5	under	under	ADP
taxlaw-2815	315	6	pre-1938	pre-1938	ADJ
taxlaw-2815	315	7	law	law	NOUN
taxlaw-2815	315	8	.	.	PUNCT
taxlaw-2815	316	1	61	61	NUM
taxlaw-2815	316	2	1998	1998	NUM
taxlaw-2815	316	3	treas	trea	NOUN
taxlaw-2815	316	4	.	.	PUNCT
taxlaw-2815	317	1	report	report	NOUN
taxlaw-2815	317	2	on	on	ADP
taxlaw-2815	317	3	jl	jl	NOUN
taxlaw-2815	317	4	and	and	CCONJ
taxlaw-2815	317	5	is	be	AUX
taxlaw-2815	317	6	,	,	PUNCT
taxlaw-2815	317	7	supra	supra	PROPN
taxlaw-2815	317	8	note	note	NOUN
taxlaw-2815	317	9	22	22	NUM
taxlaw-2815	317	10	,	,	PUNCT
taxlaw-2815	317	11	at	at	ADP
taxlaw-2815	317	12	6–7	6–7	NOUN
taxlaw-2815	317	13	(	(	PUNCT
taxlaw-2815	317	14	citing	cite	VERB
taxlaw-2815	317	15	h.r	h.r	PROPN
taxlaw-2815	317	16	.	.	PROPN
taxlaw-2815	317	17	1860	1860	NUM
taxlaw-2815	317	18	,	,	PUNCT
taxlaw-2815	317	19	75th	75th	ADJ
taxlaw-2815	317	20	cong	cong	NOUN
taxlaw-2815	317	21	.	.	PUNCT
taxlaw-2815	318	1	2d	2d	PROPN
taxlaw-2815	318	2	sess	sess	PROPN
taxlaw-2815	318	3	.	.	PUNCT
taxlaw-2815	319	1	,	,	PUNCT
taxlaw-2815	319	2	1939	1939	NUM
taxlaw-2815	319	3	-	-	SYM
taxlaw-2815	319	4	1	1	NUM
taxlaw-2815	319	5	c.b	c.b	PROPN
taxlaw-2815	319	6	.	.	PROPN
taxlaw-2815	319	7	749	749	NUM
taxlaw-2815	319	8	)	)	PUNCT
taxlaw-2815	319	9	(	(	PUNCT
taxlaw-2815	319	10	emphasis	emphasis	NOUN
taxlaw-2815	319	11	added	add	VERB
taxlaw-2815	319	12	)	)	PUNCT
taxlaw-2815	319	13	.	.	PUNCT
taxlaw-2815	320	1	62	62	NUM
taxlaw-2815	321	1	i	i	PRON
taxlaw-2815	321	2	d.	d.	PROPN
taxlaw-2815	321	3	at	at	ADP
taxlaw-2815	321	4	25–27	25–27	NUM
taxlaw-2815	321	5	.	.	PROPN
taxlaw-2815	321	6	108	108	NUM
taxlaw-2815	322	1	columbia	columbia	PROPN
taxlaw-2815	322	2	journal	journal	PROPN
taxlaw-2815	322	3	of	of	ADP
taxlaw-2815	322	4	tax	tax	NOUN
taxlaw-2815	322	5	law	law	NOUN
taxlaw-2815	322	6	[	[	X
taxlaw-2815	322	7	vol.4:94	vol.4:94	PRON
taxlaw-2815	322	8	2011	2011	NUM
taxlaw-2815	322	9	,	,	PUNCT
taxlaw-2815	322	10	the	the	DET
taxlaw-2815	322	11	service	service	NOUN
taxlaw-2815	322	12	announced	announce	VERB
taxlaw-2815	322	13	that	that	SCONJ
taxlaw-2815	322	14	it	it	PRON
taxlaw-2815	322	15	has	have	AUX
taxlaw-2815	322	16	processed	process	VERB
taxlaw-2815	322	17	more	more	ADJ
taxlaw-2815	322	18	than	than	ADP
taxlaw-2815	322	19	one	one	NUM
taxlaw-2815	322	20	billion	billion	NUM
taxlaw-2815	322	21	total	total	ADJ
taxlaw-2815	322	22	individual	individual	ADJ
taxlaw-2815	322	23	tax	tax	NOUN
taxlaw-2815	322	24	returns	return	NOUN
taxlaw-2815	322	25	through	through	ADP
taxlaw-2815	322	26	its	its	PRON
taxlaw-2815	322	27	electronic	electronic	ADJ
taxlaw-2815	322	28	filing	filing	NOUN
taxlaw-2815	322	29	program	program	NOUN
taxlaw-2815	322	30	.	.	PUNCT
taxlaw-2815	323	1	this	this	DET
taxlaw-2815	323	2	statistic	statistic	NOUN
taxlaw-2815	323	3	included	include	VERB
taxlaw-2815	323	4	more	more	ADJ
taxlaw-2815	323	5	than	than	ADP
taxlaw-2815	323	6	100	100	NUM
taxlaw-2815	323	7	million	million	NUM
taxlaw-2815	323	8	individual	individual	ADJ
taxlaw-2815	323	9	tax	tax	NOUN
taxlaw-2815	323	10	returns	return	NOUN
taxlaw-2815	323	11	(	(	PUNCT
taxlaw-2815	323	12	representing	represent	VERB
taxlaw-2815	323	13	79	79	NUM
taxlaw-2815	323	14	%	%	NOUN
taxlaw-2815	323	15	of	of	ADP
taxlaw-2815	323	16	individual	individual	ADJ
taxlaw-2815	323	17	income	income	NOUN
taxlaw-2815	323	18	tax	tax	NOUN
taxlaw-2815	323	19	returns	return	NOUN
taxlaw-2815	323	20	filed	file	VERB
taxlaw-2815	323	21	)	)	PUNCT
taxlaw-2815	323	22	that	that	PRON
taxlaw-2815	323	23	were	be	AUX
taxlaw-2815	323	24	e	e	VERB
taxlaw-2815	323	25	-	-	VERB
taxlaw-2815	323	26	filed	file	VERB
taxlaw-2815	323	27	during	during	ADP
taxlaw-2815	323	28	the	the	DET
taxlaw-2815	323	29	2011	2011	NUM
taxlaw-2815	323	30	filing	filing	NOUN
taxlaw-2815	323	31	season.63	season.63	NOUN
taxlaw-2815	323	32	contrast	contrast	VERB
taxlaw-2815	323	33	this	this	PRON
taxlaw-2815	323	34	with	with	ADP
taxlaw-2815	323	35	tax	tax	NOUN
taxlaw-2815	323	36	year	year	NOUN
taxlaw-2815	323	37	1998	1998	NUM
taxlaw-2815	323	38	,	,	PUNCT
taxlaw-2815	323	39	in	in	ADP
taxlaw-2815	323	40	which	which	PRON
taxlaw-2815	323	41	only	only	ADV
taxlaw-2815	323	42	19	19	NUM
taxlaw-2815	323	43	%	%	NOUN
taxlaw-2815	323	44	(	(	PUNCT
taxlaw-2815	323	45	25	25	NUM
taxlaw-2815	323	46	million	million	NUM
taxlaw-2815	323	47	out	out	ADP
taxlaw-2815	323	48	of	of	ADP
taxlaw-2815	323	49	123	123	NUM
taxlaw-2815	323	50	million	million	NUM
taxlaw-2815	323	51	)	)	PUNCT
taxlaw-2815	323	52	of	of	ADP
taxlaw-2815	323	53	all	all	DET
taxlaw-2815	323	54	individual	individual	ADJ
taxlaw-2815	323	55	income	income	NOUN
taxlaw-2815	323	56	tax	tax	NOUN
taxlaw-2815	323	57	returns	return	NOUN
taxlaw-2815	323	58	were	be	AUX
taxlaw-2815	323	59	e	e	NOUN
taxlaw-2815	323	60	-	-	NOUN
taxlaw-2815	323	61	filed.64	filed.64	NOUN
taxlaw-2815	323	62	in	in	ADP
taxlaw-2815	323	63	her	her	PRON
taxlaw-2815	323	64	2005	2005	NUM
taxlaw-2815	323	65	annual	annual	ADJ
taxlaw-2815	323	66	report	report	NOUN
taxlaw-2815	323	67	to	to	ADP
taxlaw-2815	323	68	congress	congress	PROPN
taxlaw-2815	323	69	,	,	PUNCT
taxlaw-2815	323	70	nina	nina	PROPN
taxlaw-2815	323	71	olson	olson	PROPN
taxlaw-2815	323	72	recommended	recommend	VERB
taxlaw-2815	323	73	that	that	SCONJ
taxlaw-2815	323	74	congress	congress	PROPN
taxlaw-2815	323	75	eliminate	eliminate	VERB
taxlaw-2815	323	76	joint	joint	ADJ
taxlaw-2815	323	77	and	and	CCONJ
taxlaw-2815	323	78	several	several	ADJ
taxlaw-2815	323	79	liability	liability	NOUN
taxlaw-2815	323	80	and	and	CCONJ
taxlaw-2815	323	81	instead	instead	ADV
taxlaw-2815	323	82	require	require	VERB
taxlaw-2815	323	83	married	married	ADJ
taxlaw-2815	323	84	taxpayers	taxpayer	NOUN
taxlaw-2815	323	85	to	to	PART
taxlaw-2815	323	86	file	file	VERB
taxlaw-2815	323	87	a	a	DET
taxlaw-2815	323	88	splitcolumn	splitcolumn	NOUN
taxlaw-2815	323	89	tax	tax	NOUN
taxlaw-2815	323	90	return.65	return.65	PROPN
taxlaw-2815	323	91	she	she	PRON
taxlaw-2815	323	92	noted	note	VERB
taxlaw-2815	323	93	that	that	SCONJ
taxlaw-2815	323	94	congress	congress	PROPN
taxlaw-2815	323	95	had	have	AUX
taxlaw-2815	323	96	cited	cite	VERB
taxlaw-2815	323	97	“	"	PUNCT
taxlaw-2815	323	98	administrative	administrative	ADJ
taxlaw-2815	323	99	”	"	PUNCT
taxlaw-2815	323	100	reasons	reason	NOUN
taxlaw-2815	323	101	when	when	SCONJ
taxlaw-2815	323	102	it	it	PRON
taxlaw-2815	323	103	imposed	impose	VERB
taxlaw-2815	323	104	joint	joint	ADJ
taxlaw-2815	323	105	liability	liability	NOUN
taxlaw-2815	323	106	in	in	ADP
taxlaw-2815	323	107	1938	1938	NUM
taxlaw-2815	323	108	,	,	PUNCT
taxlaw-2815	323	109	and	and	CCONJ
taxlaw-2815	323	110	that	that	SCONJ
taxlaw-2815	323	111	administrative	administrative	ADJ
taxlaw-2815	323	112	challenges	challenge	NOUN
taxlaw-2815	323	113	had	have	AUX
taxlaw-2815	323	114	again	again	ADV
taxlaw-2815	323	115	been	be	AUX
taxlaw-2815	323	116	cited	cite	VERB
taxlaw-2815	323	117	as	as	ADP
taxlaw-2815	323	118	a	a	DET
taxlaw-2815	323	119	hurdle	hurdle	NOUN
taxlaw-2815	323	120	by	by	ADP
taxlaw-2815	323	121	the	the	DET
taxlaw-2815	323	122	treasury	treasury	PROPN
taxlaw-2815	323	123	department	department	PROPN
taxlaw-2815	323	124	in	in	ADP
taxlaw-2815	323	125	its	its	PRON
taxlaw-2815	323	126	1998	1998	NUM
taxlaw-2815	323	127	study.66	study.66	NOUN
taxlaw-2815	323	128	her	her	PRON
taxlaw-2815	323	129	2005	2005	NUM
taxlaw-2815	323	130	report	report	NOUN
taxlaw-2815	323	131	described	describe	VERB
taxlaw-2815	323	132	updates	update	NOUN
taxlaw-2815	323	133	to	to	ADP
taxlaw-2815	323	134	the	the	DET
taxlaw-2815	323	135	service	service	NOUN
taxlaw-2815	323	136	’s	’s	PART
taxlaw-2815	323	137	computer	computer	NOUN
taxlaw-2815	323	138	system	system	NOUN
taxlaw-2815	323	139	and	and	CCONJ
taxlaw-2815	323	140	the	the	DET
taxlaw-2815	323	141	rise	rise	NOUN
taxlaw-2815	323	142	of	of	ADP
taxlaw-2815	323	143	e	e	NOUN
taxlaw-2815	323	144	-	-	NOUN
taxlaw-2815	323	145	filing	filing	NOUN
taxlaw-2815	323	146	as	as	ADP
taxlaw-2815	323	147	two	two	NUM
taxlaw-2815	323	148	reasons	reason	NOUN
taxlaw-2815	323	149	that	that	PRON
taxlaw-2815	323	150	those	those	DET
taxlaw-2815	323	151	administrative	administrative	ADJ
taxlaw-2815	323	152	challenges	challenge	NOUN
taxlaw-2815	323	153	were	be	AUX
taxlaw-2815	323	154	less	less	ADV
taxlaw-2815	323	155	significant	significant	ADJ
taxlaw-2815	323	156	in	in	ADP
taxlaw-2815	323	157	2005	2005	NUM
taxlaw-2815	323	158	than	than	SCONJ
taxlaw-2815	323	159	they	they	PRON
taxlaw-2815	323	160	were	be	AUX
taxlaw-2815	323	161	even	even	ADV
taxlaw-2815	323	162	in	in	ADP
taxlaw-2815	323	163	1998.67	1998.67	NUM
taxlaw-2815	323	164	she	she	PRON
taxlaw-2815	323	165	further	far	ADV
taxlaw-2815	323	166	suggested	suggest	VERB
taxlaw-2815	323	167	that	that	SCONJ
taxlaw-2815	323	168	,	,	PUNCT
taxlaw-2815	323	169	to	to	ADP
taxlaw-2815	323	170	the	the	DET
taxlaw-2815	323	171	extent	extent	NOUN
taxlaw-2815	323	172	these	these	DET
taxlaw-2815	323	173	administrative	administrative	ADJ
taxlaw-2815	323	174	challenges	challenge	NOUN
taxlaw-2815	323	175	remain	remain	VERB
taxlaw-2815	323	176	,	,	PUNCT
taxlaw-2815	323	177	they	they	PRON
taxlaw-2815	323	178	“	"	PUNCT
taxlaw-2815	323	179	could	could	AUX
taxlaw-2815	323	180	also	also	ADV
taxlaw-2815	323	181	be	be	AUX
taxlaw-2815	323	182	partially	partially	ADV
taxlaw-2815	323	183	offset	offset	VERB
taxlaw-2815	323	184	by	by	ADP
taxlaw-2815	323	185	the	the	DET
taxlaw-2815	323	186	reduction	reduction	NOUN
taxlaw-2815	323	187	in	in	ADP
taxlaw-2815	323	188	,	,	PUNCT
taxlaw-2815	323	189	or	or	CCONJ
taxlaw-2815	323	190	elimination	elimination	NOUN
taxlaw-2815	323	191	of	of	ADP
taxlaw-2815	323	192	,	,	PUNCT
taxlaw-2815	323	193	innocent	innocent	ADJ
taxlaw-2815	323	194	spouse	spouse	NOUN
taxlaw-2815	323	195	relief	relief	NOUN
taxlaw-2815	323	196	”	"	PUNCT
taxlaw-2815	323	197	and	and	CCONJ
taxlaw-2815	323	198	several	several	ADJ
taxlaw-2815	323	199	other	other	ADJ
taxlaw-2815	323	200	related	related	ADJ
taxlaw-2815	323	201	issues	issue	NOUN
taxlaw-2815	323	202	that	that	PRON
taxlaw-2815	323	203	arise	arise	VERB
taxlaw-2815	323	204	from	from	ADP
taxlaw-2815	323	205	joint	joint	ADJ
taxlaw-2815	323	206	filing.68	filing.68	PROPN
taxlaw-2815	323	207	one	one	NUM
taxlaw-2815	323	208	issue	issue	NOUN
taxlaw-2815	323	209	of	of	ADP
taxlaw-2815	323	210	concern	concern	NOUN
taxlaw-2815	323	211	is	be	AUX
taxlaw-2815	323	212	that	that	SCONJ
taxlaw-2815	323	213	the	the	DET
taxlaw-2815	323	214	trend	trend	NOUN
taxlaw-2815	323	215	towards	towards	ADP
taxlaw-2815	323	216	e	e	NOUN
taxlaw-2815	323	217	-	-	NOUN
taxlaw-2815	323	218	filing	filing	NOUN
taxlaw-2815	323	219	,	,	PUNCT
taxlaw-2815	323	220	however	however	ADV
taxlaw-2815	323	221	positive	positive	ADJ
taxlaw-2815	323	222	for	for	ADP
taxlaw-2815	323	223	the	the	DET
taxlaw-2815	323	224	service	service	NOUN
taxlaw-2815	323	225	,	,	PUNCT
taxlaw-2815	323	226	creates	create	VERB
taxlaw-2815	323	227	a	a	DET
taxlaw-2815	323	228	new	new	ADJ
taxlaw-2815	323	229	difficulty	difficulty	NOUN
taxlaw-2815	323	230	in	in	ADP
taxlaw-2815	323	231	the	the	DET
taxlaw-2815	323	232	joint	joint	ADJ
taxlaw-2815	323	233	and	and	CCONJ
taxlaw-2815	323	234	several	several	ADJ
taxlaw-2815	323	235	liability	liability	NOUN
taxlaw-2815	323	236	context	context	NOUN
taxlaw-2815	323	237	because	because	SCONJ
taxlaw-2815	323	238	an	an	DET
taxlaw-2815	323	239	actual	actual	ADJ
taxlaw-2815	323	240	signature	signature	NOUN
taxlaw-2815	323	241	is	be	AUX
taxlaw-2815	323	242	not	not	PART
taxlaw-2815	323	243	required	require	VERB
taxlaw-2815	323	244	on	on	ADP
taxlaw-2815	323	245	an	an	DET
taxlaw-2815	323	246	electronically	electronically	ADV
taxlaw-2815	323	247	filed	file	VERB
taxlaw-2815	323	248	return.69	return.69	NOUN
taxlaw-2815	323	249	this	this	PRON
taxlaw-2815	323	250	facilitates	facilitate	VERB
taxlaw-2815	323	251	the	the	DET
taxlaw-2815	323	252	ability	ability	NOUN
taxlaw-2815	323	253	of	of	ADP
taxlaw-2815	323	254	one	one	NUM
taxlaw-2815	323	255	spouse	spouse	NOUN
taxlaw-2815	323	256	to	to	PART
taxlaw-2815	323	257	enter	enter	VERB
taxlaw-2815	323	258	the	the	DET
taxlaw-2815	323	259	tax	tax	NOUN
taxlaw-2815	323	260	information	information	NOUN
taxlaw-2815	323	261	and	and	CCONJ
taxlaw-2815	323	262	file	file	VERB
taxlaw-2815	323	263	the	the	DET
taxlaw-2815	323	264	return	return	NOUN
taxlaw-2815	323	265	without	without	ADP
taxlaw-2815	323	266	the	the	DET
taxlaw-2815	323	267	other	other	ADJ
taxlaw-2815	323	268	spouse	spouse	NOUN
taxlaw-2815	323	269	ever	ever	ADV
taxlaw-2815	323	270	having	have	VERB
taxlaw-2815	323	271	the	the	DET
taxlaw-2815	323	272	opportunity	opportunity	NOUN
taxlaw-2815	323	273	to	to	PART
taxlaw-2815	323	274	review	review	VERB
taxlaw-2815	323	275	or	or	CCONJ
taxlaw-2815	323	276	sign	sign	VERB
taxlaw-2815	323	277	the	the	DET
taxlaw-2815	323	278	return	return	NOUN
taxlaw-2815	323	279	.	.	PUNCT
taxlaw-2815	324	1	similarly	similarly	ADV
taxlaw-2815	324	2	,	,	PUNCT
taxlaw-2815	324	3	a	a	DET
taxlaw-2815	324	4	spouse	spouse	NOUN
taxlaw-2815	324	5	who	who	PRON
taxlaw-2815	324	6	reviews	review	VERB
taxlaw-2815	324	7	and	and	CCONJ
taxlaw-2815	324	8	approves	approve	VERB
taxlaw-2815	324	9	a	a	DET
taxlaw-2815	324	10	joint	joint	ADJ
taxlaw-2815	324	11	return	return	NOUN
taxlaw-2815	324	12	would	would	AUX
taxlaw-2815	324	13	not	not	PART
taxlaw-2815	324	14	know	know	VERB
taxlaw-2815	324	15	if	if	SCONJ
taxlaw-2815	324	16	the	the	DET
taxlaw-2815	324	17	other	other	ADJ
taxlaw-2815	324	18	spouse	spouse	NOUN
taxlaw-2815	324	19	makes	make	VERB
taxlaw-2815	324	20	subsequent	subsequent	ADJ
taxlaw-2815	324	21	changes	change	NOUN
taxlaw-2815	324	22	prior	prior	ADV
taxlaw-2815	324	23	to	to	ADP
taxlaw-2815	324	24	filing	file	VERB
taxlaw-2815	324	25	it	it	PRON
taxlaw-2815	324	26	.	.	PUNCT
taxlaw-2815	325	1	given	give	VERB
taxlaw-2815	325	2	the	the	DET
taxlaw-2815	325	3	structural	structural	ADJ
taxlaw-2815	325	4	incentives	incentive	NOUN
taxlaw-2815	325	5	to	to	PART
taxlaw-2815	325	6	file	file	VERB
taxlaw-2815	325	7	jointly	jointly	ADV
taxlaw-2815	325	8	,	,	PUNCT
taxlaw-2815	325	9	i	i	PRON
taxlaw-2815	325	10	believe	believe	VERB
taxlaw-2815	325	11	there	there	PRON
taxlaw-2815	325	12	will	will	AUX
taxlaw-2815	325	13	be	be	AUX
taxlaw-2815	325	14	an	an	DET
taxlaw-2815	325	15	increase	increase	NOUN
taxlaw-2815	325	16	in	in	ADP
taxlaw-2815	325	17	this	this	DET
taxlaw-2815	325	18	type	type	NOUN
taxlaw-2815	325	19	of	of	ADP
taxlaw-2815	325	20	“	"	PUNCT
taxlaw-2815	325	21	forgery	forgery	NOUN
taxlaw-2815	325	22	”	"	PUNCT
taxlaw-2815	325	23	as	as	SCONJ
taxlaw-2815	325	24	e	e	NOUN
taxlaw-2815	325	25	-	-	NOUN
taxlaw-2815	325	26	filing	filing	NOUN
taxlaw-2815	325	27	becomes	become	VERB
taxlaw-2815	325	28	the	the	DET
taxlaw-2815	325	29	norm	norm	NOUN
taxlaw-2815	325	30	.	.	PUNCT
taxlaw-2815	326	1	if	if	SCONJ
taxlaw-2815	326	2	the	the	DET
taxlaw-2815	326	3	other	other	ADJ
taxlaw-2815	326	4	spouse	spouse	NOUN
taxlaw-2815	326	5	objects	object	NOUN
taxlaw-2815	326	6	to	to	ADP
taxlaw-2815	326	7	the	the	DET
taxlaw-2815	326	8	filing	filing	NOUN
taxlaw-2815	326	9	,	,	PUNCT
taxlaw-2815	326	10	the	the	DET
taxlaw-2815	326	11	service	service	NOUN
taxlaw-2815	326	12	must	must	AUX
taxlaw-2815	326	13	undergo	undergo	VERB
taxlaw-2815	326	14	a	a	DET
taxlaw-2815	326	15	factual	factual	ADJ
taxlaw-2815	326	16	determination	determination	NOUN
taxlaw-2815	326	17	as	as	ADP
taxlaw-2815	326	18	to	to	ADP
taxlaw-2815	326	19	whether	whether	SCONJ
taxlaw-2815	326	20	the	the	DET
taxlaw-2815	326	21	filing	filing	NOUN
taxlaw-2815	326	22	spouse	spouse	NOUN
taxlaw-2815	326	23	forged	forge	VERB
taxlaw-2815	326	24	a	a	DET
taxlaw-2815	326	25	signature	signature	NOUN
taxlaw-2815	326	26	or	or	CCONJ
taxlaw-2815	326	27	merely	merely	ADV
taxlaw-2815	326	28	acted	act	VERB
taxlaw-2815	326	29	with	with	ADP
taxlaw-2815	326	30	tacit	tacit	ADJ
taxlaw-2815	326	31	consent	consent	NOUN
taxlaw-2815	326	32	based	base	VERB
taxlaw-2815	326	33	on	on	ADP
taxlaw-2815	326	34	past	past	ADJ
taxlaw-2815	326	35	practice	practice	NOUN
taxlaw-2815	326	36	within	within	ADP
taxlaw-2815	326	37	the	the	DET
taxlaw-2815	326	38	marriage.70	marriage.70	NOUN
taxlaw-2815	326	39	this	this	PRON
taxlaw-2815	326	40	is	be	AUX
taxlaw-2815	326	41	another	another	DET
taxlaw-2815	326	42	example	example	NOUN
taxlaw-2815	326	43	of	of	ADP
taxlaw-2815	326	44	how	how	SCONJ
taxlaw-2815	326	45	joint	joint	ADJ
taxlaw-2815	326	46	liability	liability	NOUN
taxlaw-2815	326	47	creates	create	VERB
taxlaw-2815	326	48	an	an	DET
taxlaw-2815	326	49	additional	additional	ADJ
taxlaw-2815	326	50	burden	burden	NOUN
taxlaw-2815	326	51	on	on	ADP
taxlaw-2815	326	52	service	service	NOUN
taxlaw-2815	326	53	resources	resource	NOUN
taxlaw-2815	326	54	.	.	PUNCT
taxlaw-2815	327	1	the	the	DET
taxlaw-2815	327	2	rise	rise	NOUN
taxlaw-2815	327	3	of	of	ADP
taxlaw-2815	327	4	e	e	NOUN
taxlaw-2815	327	5	-	-	NOUN
taxlaw-2815	327	6	filing	filing	NOUN
taxlaw-2815	327	7	thus	thus	ADV
taxlaw-2815	327	8	provides	provide	VERB
taxlaw-2815	327	9	two	two	NUM
taxlaw-2815	327	10	important	important	ADJ
taxlaw-2815	327	11	reasons	reason	NOUN
taxlaw-2815	327	12	in	in	ADP
taxlaw-2815	327	13	support	support	NOUN
taxlaw-2815	327	14	of	of	ADP
taxlaw-2815	327	15	congress	congress	PROPN
taxlaw-2815	327	16	eliminating	eliminate	VERB
taxlaw-2815	327	17	joint	joint	ADJ
taxlaw-2815	327	18	filing	filing	NOUN
taxlaw-2815	327	19	:	:	PUNCT
taxlaw-2815	327	20	(	(	PUNCT
taxlaw-2815	327	21	1	1	X
taxlaw-2815	327	22	)	)	PUNCT
taxlaw-2815	327	23	in	in	ADP
taxlaw-2815	327	24	light	light	NOUN
taxlaw-2815	327	25	of	of	ADP
taxlaw-2815	327	26	this	this	DET
taxlaw-2815	327	27	technological	technological	ADJ
taxlaw-2815	327	28	advance	advance	NOUN
taxlaw-2815	327	29	,	,	PUNCT
taxlaw-2815	327	30	“	"	PUNCT
taxlaw-2815	327	31	administrative	administrative	ADJ
taxlaw-2815	327	32	ease	ease	NOUN
taxlaw-2815	327	33	”	"	PUNCT
taxlaw-2815	327	34	is	be	AUX
taxlaw-2815	327	35	no	no	ADV
taxlaw-2815	327	36	longer	long	ADV
taxlaw-2815	327	37	a	a	DET
taxlaw-2815	327	38	convincing	convincing	ADJ
taxlaw-2815	327	39	rationale	rationale	NOUN
taxlaw-2815	327	40	in	in	ADP
taxlaw-2815	327	41	support	support	NOUN
taxlaw-2815	327	42	of	of	ADP
taxlaw-2815	327	43	joint	joint	ADJ
taxlaw-2815	327	44	return	return	NOUN
taxlaw-2815	327	45	;	;	PUNCT
taxlaw-2815	327	46	and	and	CCONJ
taxlaw-2815	327	47	(	(	PUNCT
taxlaw-2815	327	48	2	2	X
taxlaw-2815	327	49	)	)	PUNCT
taxlaw-2815	327	50	it	it	PRON
taxlaw-2815	327	51	can	can	AUX
taxlaw-2815	327	52	be	be	AUX
taxlaw-2815	327	53	very	very	ADV
taxlaw-2815	327	54	difficult	difficult	ADJ
taxlaw-2815	327	55	to	to	PART
taxlaw-2815	327	56	ensure	ensure	VERB
taxlaw-2815	327	57	that	that	SCONJ
taxlaw-2815	327	58	both	both	DET
taxlaw-2815	327	59	spouses	spouse	NOUN
taxlaw-2815	327	60	reviewed	review	VERB
taxlaw-2815	327	61	and	and	CCONJ
taxlaw-2815	327	62	consented	consent	VERB
taxlaw-2815	327	63	to	to	ADP
taxlaw-2815	327	64	a	a	DET
taxlaw-2815	327	65	joint	joint	ADJ
taxlaw-2815	327	66	return	return	NOUN
taxlaw-2815	327	67	that	that	PRON
taxlaw-2815	327	68	is	be	AUX
taxlaw-2815	327	69	filed	file	VERB
taxlaw-2815	327	70	electronically	electronically	ADV
taxlaw-2815	327	71	.	.	PUNCT
taxlaw-2815	328	1	63	63	NUM
taxlaw-2815	328	2	internal	internal	ADJ
taxlaw-2815	328	3	rev	rev	PROPN
taxlaw-2815	328	4	.	.	PROPN
taxlaw-2815	328	5	serv	serv	PROPN
taxlaw-2815	328	6	.	.	PROPN
taxlaw-2815	328	7	,	,	PUNCT
taxlaw-2815	328	8	one	one	NUM
taxlaw-2815	328	9	billion	billion	NUM
taxlaw-2815	328	10	served	serve	VERB
taxlaw-2815	328	11	:	:	PUNCT
taxlaw-2815	328	12	irs	irs	PROPN
taxlaw-2815	328	13	e	e	X
taxlaw-2815	328	14	-	-	NOUN
taxlaw-2815	328	15	file	file	NOUN
taxlaw-2815	328	16	passes	pass	VERB
taxlaw-2815	328	17	major	major	ADJ
taxlaw-2815	328	18	milestone	milestone	NOUN
taxlaw-2815	328	19	,	,	PUNCT
taxlaw-2815	328	20	ir-2011	ir-2011	NOUN
taxlaw-2815	328	21	-	-	PUNCT
taxlaw-2815	328	22	64	64	NUM
taxlaw-2815	328	23	(	(	PUNCT
taxlaw-2815	328	24	june	june	PROPN
taxlaw-2815	328	25	9	9	NUM
taxlaw-2815	328	26	,	,	PUNCT
taxlaw-2815	328	27	2011	2011	NUM
taxlaw-2815	328	28	)	)	PUNCT
taxlaw-2815	328	29	,	,	PUNCT
taxlaw-2815	328	30	available	available	ADJ
taxlaw-2815	328	31	at	at	ADP
taxlaw-2815	328	32	http://www.irs.gov/uac/one-billion-served:-irs-e-file-passes-major-milestone	http://www.irs.gov/uac/one-billion-served:-irs-e-file-passes-major-milestone	PROPN
taxlaw-2815	328	33	.	.	PUNCT
taxlaw-2815	329	1	64	64	NUM
taxlaw-2815	329	2	nat’l	nat’l	NOUN
taxlaw-2815	329	3	taxpayer	taxpayer	NOUN
taxlaw-2815	329	4	advocate	advocate	NOUN
taxlaw-2815	329	5	,	,	PUNCT
taxlaw-2815	329	6	key	key	ADJ
taxlaw-2815	329	7	legislative	legislative	ADJ
taxlaw-2815	329	8	recommendation	recommendation	NOUN
taxlaw-2815	329	9	:	:	PUNCT
taxlaw-2815	329	10	another	another	DET
taxlaw-2815	329	11	marriage	marriage	NOUN
taxlaw-2815	329	12	penalty	penalty	NOUN
taxlaw-2815	329	13	taxing	tax	VERB
taxlaw-2815	329	14	the	the	DET
taxlaw-2815	329	15	wrong	wrong	ADJ
taxlaw-2815	329	16	spouse	spouse	NOUN
taxlaw-2815	329	17	,	,	PUNCT
taxlaw-2815	329	18	2005	2005	NUM
taxlaw-2815	329	19	ann	ann	PROPN
taxlaw-2815	329	20	.	.	PROPN
taxlaw-2815	329	21	rep	rep	PROPN
taxlaw-2815	329	22	.	.	PROPN
taxlaw-2815	329	23	to	to	PART
taxlaw-2815	329	24	cong	cong	VERB
taxlaw-2815	329	25	.	.	PUNCT
taxlaw-2815	330	1	426	426	NUM
taxlaw-2815	330	2	(	(	PUNCT
taxlaw-2815	330	3	citing	cite	VERB
taxlaw-2815	330	4	irs	irs	PROPN
taxlaw-2815	330	5	pub	pub	NOUN
taxlaw-2815	330	6	.	.	PUNCT
taxlaw-2815	331	1	55b	55b	NUM
taxlaw-2815	331	2	,	,	PUNCT
taxlaw-2815	331	3	data	data	NOUN
taxlaw-2815	331	4	book	book	NOUN
taxlaw-2815	331	5	(	(	PUNCT
taxlaw-2815	331	6	mar	mar	PROPN
taxlaw-2815	331	7	.	.	PROPN
taxlaw-2815	331	8	1998	1998	NUM
taxlaw-2815	331	9	)	)	PUNCT
taxlaw-2815	331	10	(	(	PUNCT
taxlaw-2815	331	11	tables	table	NOUN
taxlaw-2815	331	12	3	3	NUM
taxlaw-2815	331	13	and	and	CCONJ
taxlaw-2815	331	14	4	4	NUM
taxlaw-2815	331	15	)	)	PUNCT
taxlaw-2815	331	16	)	)	PUNCT
taxlaw-2815	331	17	.	.	PUNCT
taxlaw-2815	332	1	65	65	NUM
taxlaw-2815	333	1	i	i	PRON
taxlaw-2815	333	2	d.	d.	NOUN
taxlaw-2815	333	3	at	at	ADP
taxlaw-2815	333	4	408–09	408–09	PROPN
taxlaw-2815	333	5	.	.	PUNCT
taxlaw-2815	334	1	66	66	NUM
taxlaw-2815	334	2	see	see	VERB
taxlaw-2815	334	3	infra	infra	NOUN
taxlaw-2815	334	4	part	part	PROPN
taxlaw-2815	334	5	iii	iii	PROPN
taxlaw-2815	334	6	.	.	PROPN
taxlaw-2815	334	7	67	67	NUM
taxlaw-2815	334	8	nat’l	nat’l	NOUN
taxlaw-2815	334	9	taxpayer	taxpayer	NOUN
taxlaw-2815	334	10	advocate	advocate	NOUN
taxlaw-2815	334	11	,	,	PUNCT
taxlaw-2815	334	12	supra	supra	PROPN
taxlaw-2815	334	13	note	note	PROPN
taxlaw-2815	334	14	64	64	NUM
taxlaw-2815	334	15	,	,	PUNCT
taxlaw-2815	334	16	at	at	ADP
taxlaw-2815	334	17	425–26	425–26	NOUN
taxlaw-2815	334	18	.	.	PUNCT
taxlaw-2815	335	1	68	68	NUM
taxlaw-2815	336	1	i	i	PRON
taxlaw-2815	336	2	d.	d.	NOUN
taxlaw-2815	336	3	at	at	ADP
taxlaw-2815	336	4	426	426	NUM
taxlaw-2815	336	5	.	.	PUNCT
taxlaw-2815	337	1	olson	olson	NOUN
taxlaw-2815	337	2	mentions	mention	VERB
taxlaw-2815	337	3	community	community	NOUN
taxlaw-2815	337	4	property	property	NOUN
taxlaw-2815	337	5	relief	relief	NOUN
taxlaw-2815	337	6	,	,	PUNCT
taxlaw-2815	337	7	injured	injure	VERB
taxlaw-2815	337	8	spouse	spouse	NOUN
taxlaw-2815	337	9	relief	relief	NOUN
taxlaw-2815	337	10	,	,	PUNCT
taxlaw-2815	337	11	and	and	CCONJ
taxlaw-2815	337	12	“	"	PUNCT
taxlaw-2815	337	13	numerous	numerous	ADJ
taxlaw-2815	337	14	other	other	ADJ
taxlaw-2815	337	15	irc	irc	PROPN
taxlaw-2815	337	16	provisions	provision	NOUN
taxlaw-2815	337	17	that	that	PRON
taxlaw-2815	337	18	override	override	VERB
taxlaw-2815	337	19	community	community	NOUN
taxlaw-2815	337	20	property	property	NOUN
taxlaw-2815	337	21	rules	rule	NOUN
taxlaw-2815	337	22	in	in	ADP
taxlaw-2815	337	23	an	an	DET
taxlaw-2815	337	24	ad	ad	NOUN
taxlaw-2815	337	25	hoc	hoc	X
taxlaw-2815	337	26	fashion	fashion	NOUN
taxlaw-2815	337	27	.	.	PUNCT
taxlaw-2815	337	28	”	"	PUNCT
taxlaw-2815	338	1	i	i	PRON
taxlaw-2815	338	2	d.	d.	PROPN
taxlaw-2815	338	3	at	at	ADP
taxlaw-2815	338	4	426	426	NUM
taxlaw-2815	338	5	.	.	PUNCT
taxlaw-2815	339	1	while	while	SCONJ
taxlaw-2815	339	2	outside	outside	ADP
taxlaw-2815	339	3	the	the	DET
taxlaw-2815	339	4	scope	scope	NOUN
taxlaw-2815	339	5	of	of	ADP
taxlaw-2815	339	6	this	this	DET
taxlaw-2815	339	7	article	article	NOUN
taxlaw-2815	339	8	,	,	PUNCT
taxlaw-2815	339	9	each	each	PRON
taxlaw-2815	339	10	of	of	ADP
taxlaw-2815	339	11	these	these	DET
taxlaw-2815	339	12	issues	issue	NOUN
taxlaw-2815	339	13	exists	exist	VERB
taxlaw-2815	339	14	because	because	SCONJ
taxlaw-2815	339	15	of	of	ADP
taxlaw-2815	339	16	joint	joint	ADJ
taxlaw-2815	339	17	and	and	CCONJ
taxlaw-2815	339	18	several	several	ADJ
taxlaw-2815	339	19	liability	liability	NOUN
taxlaw-2815	339	20	.	.	PUNCT
taxlaw-2815	340	1	69	69	NUM
taxlaw-2815	340	2	internal	internal	ADJ
taxlaw-2815	340	3	rev	rev	PROPN
taxlaw-2815	340	4	.	.	PROPN
taxlaw-2815	340	5	serv	serv	PROPN
taxlaw-2815	340	6	.	.	PROPN
taxlaw-2815	340	7	,	,	PUNCT
taxlaw-2815	340	8	taxpayers	taxpayer	NOUN
taxlaw-2815	340	9	who	who	PRON
taxlaw-2815	340	10	file	file	VERB
taxlaw-2815	340	11	electronically	electronically	ADV
taxlaw-2815	340	12	must	must	AUX
taxlaw-2815	340	13	use	use	VERB
taxlaw-2815	340	14	e	e	NOUN
taxlaw-2815	340	15	-	-	NOUN
taxlaw-2815	340	16	signatures	signature	NOUN
taxlaw-2815	340	17	,	,	PUNCT
taxlaw-2815	340	18	fs2011	fs2011	PROPN
taxlaw-2815	340	19	-	-	PROPN
taxlaw-2815	340	20	07	07	NUM
taxlaw-2815	340	21	(	(	PUNCT
taxlaw-2815	340	22	jan	jan	PROPN
taxlaw-2815	340	23	.	.	PROPN
taxlaw-2815	340	24	2011	2011	NUM
taxlaw-2815	340	25	)	)	PUNCT
taxlaw-2815	340	26	,	,	PUNCT
taxlaw-2815	340	27	available	available	ADJ
taxlaw-2815	340	28	at	at	ADP
taxlaw-2815	340	29	http://www.irs.gov/pub/irs-news/fs-11-07.pdf	http://www.irs.gov/pub/irs-news/fs-11-07.pdf	NOUN
taxlaw-2815	340	30	.	.	PUNCT
taxlaw-2815	341	1	70	70	NUM
taxlaw-2815	341	2	i.r.m	i.r.m	NOUN
taxlaw-2815	341	3	.	.	PUNCT
taxlaw-2815	342	1	§	§	PROPN
taxlaw-2815	342	2	25.15.1.2.4	25.15.1.2.4	NUM
taxlaw-2815	342	3	(	(	PUNCT
taxlaw-2815	342	4	mar	mar	PROPN
taxlaw-2815	342	5	.	.	PROPN
taxlaw-2815	342	6	4	4	NUM
taxlaw-2815	342	7	,	,	PUNCT
taxlaw-2815	342	8	2011	2011	NUM
taxlaw-2815	342	9	)	)	PUNCT
taxlaw-2815	342	10	available	available	ADJ
taxlaw-2815	342	11	at	at	ADP
taxlaw-2815	342	12	http://www.irs.gov/irm/part25/irm_25-015001.html#d0e231	http://www.irs.gov/irm/part25/irm_25-015001.html#d0e231	ADJ
taxlaw-2815	342	13	(	(	PUNCT
taxlaw-2815	342	14	providing	provide	VERB
taxlaw-2815	342	15	guidance	guidance	NOUN
taxlaw-2815	342	16	to	to	ADP
taxlaw-2815	342	17	service	service	NOUN
taxlaw-2815	342	18	employees	employee	NOUN
taxlaw-2815	342	19	as	as	ADP
taxlaw-2815	342	20	to	to	ADP
taxlaw-2815	342	21	the	the	DET
taxlaw-2815	342	22	conditions	condition	NOUN
taxlaw-2815	342	23	under	under	ADP
taxlaw-2815	342	24	which	which	PRON
taxlaw-2815	342	25	a	a	DET
taxlaw-2815	342	26	joint	joint	ADJ
taxlaw-2815	342	27	return	return	NOUN
taxlaw-2815	342	28	is	be	AUX
taxlaw-2815	342	29	invalid	invalid	ADJ
taxlaw-2815	342	30	)	)	PUNCT
taxlaw-2815	342	31	.	.	PUNCT
taxlaw-2815	343	1	these	these	DET
taxlaw-2815	343	2	questions	question	NOUN
taxlaw-2815	343	3	are	be	AUX
taxlaw-2815	343	4	technically	technically	ADV
taxlaw-2815	343	5	outside	outside	ADV
taxlaw-2815	343	6	of	of	ADP
taxlaw-2815	343	7	innocent	innocent	ADJ
taxlaw-2815	343	8	spouse	spouse	NOUN
taxlaw-2815	343	9	relief	relief	NOUN
taxlaw-2815	343	10	,	,	PUNCT
taxlaw-2815	343	11	because	because	SCONJ
taxlaw-2815	343	12	§	§	PROPN
taxlaw-2815	343	13	6015	6015	NUM
taxlaw-2815	343	14	relief	relief	NOUN
taxlaw-2815	343	15	is	be	AUX
taxlaw-2815	343	16	only	only	ADV
taxlaw-2815	343	17	available	available	ADJ
taxlaw-2815	343	18	when	when	SCONJ
taxlaw-2815	343	19	the	the	DET
taxlaw-2815	343	20	requesting	request	VERB
taxlaw-2815	343	21	spouse	spouse	NOUN
taxlaw-2815	343	22	has	have	AUX
taxlaw-2815	343	23	signed	sign	VERB
taxlaw-2815	343	24	a	a	DET
taxlaw-2815	343	25	joint	joint	ADJ
taxlaw-2815	343	26	income	income	NOUN
taxlaw-2815	343	27	tax	tax	NOUN
taxlaw-2815	343	28	return	return	NOUN
taxlaw-2815	343	29	.	.	PUNCT
taxlaw-2815	344	1	2012	2012	NUM
taxlaw-2815	344	2	]	]	PUNCT
taxlaw-2815	344	3	decoupling	decouple	VERB
taxlaw-2815	344	4	taxes	taxis	NOUN
taxlaw-2815	344	5	and	and	CCONJ
taxlaw-2815	344	6	marriage	marriage	NOUN
taxlaw-2815	344	7	109	109	NUM
taxlaw-2815	344	8	2	2	NUM
taxlaw-2815	344	9	.	.	PUNCT
taxlaw-2815	344	10	joint	joint	ADJ
taxlaw-2815	344	11	liability	liability	NOUN
taxlaw-2815	344	12	as	as	ADP
taxlaw-2815	344	13	the	the	DET
taxlaw-2815	344	14	price	price	NOUN
taxlaw-2815	344	15	for	for	ADP
taxlaw-2815	344	16	the	the	DET
taxlaw-2815	344	17	“	"	PUNCT
taxlaw-2815	344	18	privilege	privilege	NOUN
taxlaw-2815	344	19	”	"	PUNCT
taxlaw-2815	344	20	of	of	ADP
taxlaw-2815	344	21	filing	file	VERB
taxlaw-2815	344	22	jointly	jointly	ADV
taxlaw-2815	344	23	the	the	DET
taxlaw-2815	344	24	“	"	PUNCT
taxlaw-2815	344	25	privilege	privilege	NOUN
taxlaw-2815	344	26	”	"	PUNCT
taxlaw-2815	344	27	of	of	ADP
taxlaw-2815	344	28	filing	file	VERB
taxlaw-2815	344	29	a	a	DET
taxlaw-2815	344	30	joint	joint	ADJ
taxlaw-2815	344	31	return	return	NOUN
taxlaw-2815	344	32	is	be	AUX
taxlaw-2815	344	33	frequently	frequently	ADV
taxlaw-2815	344	34	invoked	invoke	VERB
taxlaw-2815	344	35	as	as	ADP
taxlaw-2815	344	36	a	a	DET
taxlaw-2815	344	37	justification	justification	NOUN
taxlaw-2815	344	38	in	in	ADP
taxlaw-2815	344	39	support	support	NOUN
taxlaw-2815	344	40	of	of	ADP
taxlaw-2815	344	41	joint	joint	ADJ
taxlaw-2815	344	42	and	and	CCONJ
taxlaw-2815	344	43	several	several	ADJ
taxlaw-2815	344	44	liability	liability	NOUN
taxlaw-2815	344	45	.	.	PUNCT
taxlaw-2815	345	1	interestingly	interestingly	ADV
taxlaw-2815	345	2	,	,	PUNCT
taxlaw-2815	345	3	the	the	DET
taxlaw-2815	345	4	use	use	NOUN
taxlaw-2815	345	5	of	of	ADP
taxlaw-2815	345	6	the	the	DET
taxlaw-2815	345	7	word	word	NOUN
taxlaw-2815	345	8	precedes	precede	VERB
taxlaw-2815	345	9	the	the	DET
taxlaw-2815	345	10	introduction	introduction	NOUN
taxlaw-2815	345	11	of	of	ADP
taxlaw-2815	345	12	income	income	NOUN
taxlaw-2815	345	13	splitting	splitting	NOUN
taxlaw-2815	345	14	and	and	CCONJ
taxlaw-2815	345	15	the	the	DET
taxlaw-2815	345	16	concept	concept	NOUN
taxlaw-2815	345	17	of	of	ADP
taxlaw-2815	345	18	the	the	DET
taxlaw-2815	345	19	marriage	marriage	NOUN
taxlaw-2815	345	20	bonus	bonus	NOUN
taxlaw-2815	345	21	.	.	PUNCT
taxlaw-2815	346	1	it	it	PRON
taxlaw-2815	346	2	dates	date	VERB
taxlaw-2815	346	3	back	back	ADV
taxlaw-2815	346	4	at	at	ADP
taxlaw-2815	346	5	least	least	ADJ
taxlaw-2815	346	6	to	to	ADP
taxlaw-2815	346	7	cole	cole	PROPN
taxlaw-2815	346	8	,	,	PUNCT
taxlaw-2815	346	9	when	when	SCONJ
taxlaw-2815	346	10	the	the	DET
taxlaw-2815	346	11	commissioner	commissioner	NOUN
taxlaw-2815	346	12	spoke	speak	VERB
taxlaw-2815	346	13	of	of	ADP
taxlaw-2815	346	14	the	the	DET
taxlaw-2815	346	15	“	"	PUNCT
taxlaw-2815	346	16	‘	'	PUNCT
taxlaw-2815	346	17	unusual	unusual	ADJ
taxlaw-2815	346	18	privilege	privilege	NOUN
taxlaw-2815	346	19	’	'	PUNCT
taxlaw-2815	346	20	of	of	ADP
taxlaw-2815	346	21	filing	file	VERB
taxlaw-2815	346	22	a	a	DET
taxlaw-2815	346	23	joint	joint	ADJ
taxlaw-2815	346	24	return	return	NOUN
taxlaw-2815	346	25	.	.	PUNCT
taxlaw-2815	347	1	”71	”71	NOUN
taxlaw-2815	347	2	the	the	DET
taxlaw-2815	347	3	legislative	legislative	ADJ
taxlaw-2815	347	4	history	history	NOUN
taxlaw-2815	347	5	accompanying	accompany	VERB
taxlaw-2815	347	6	the	the	DET
taxlaw-2815	347	7	revenue	revenue	NOUN
taxlaw-2815	347	8	act	act	NOUN
taxlaw-2815	347	9	of	of	ADP
taxlaw-2815	347	10	1938	1938	NUM
taxlaw-2815	347	11	echoed	echo	VERB
taxlaw-2815	347	12	the	the	DET
taxlaw-2815	347	13	commissioner	commissioner	NOUN
taxlaw-2815	347	14	’s	’s	PART
taxlaw-2815	347	15	use	use	NOUN
taxlaw-2815	347	16	of	of	ADP
taxlaw-2815	347	17	the	the	DET
taxlaw-2815	347	18	word	word	NOUN
taxlaw-2815	347	19	“	"	PUNCT
taxlaw-2815	347	20	privilege	privilege	NOUN
taxlaw-2815	347	21	”	"	PUNCT
taxlaw-2815	347	22	:	:	PUNCT
taxlaw-2815	347	23	section	section	NOUN
taxlaw-2815	347	24	51(b	51(b	NUM
taxlaw-2815	347	25	)	)	PUNCT
taxlaw-2815	347	26	of	of	ADP
taxlaw-2815	347	27	the	the	DET
taxlaw-2815	347	28	bill	bill	NOUN
taxlaw-2815	347	29	expressly	expressly	ADV
taxlaw-2815	347	30	provides	provide	VERB
taxlaw-2815	347	31	that	that	SCONJ
taxlaw-2815	347	32	the	the	DET
taxlaw-2815	347	33	spouses	spouse	NOUN
taxlaw-2815	347	34	,	,	PUNCT
taxlaw-2815	347	35	who	who	PRON
taxlaw-2815	347	36	exercise	exercise	VERB
taxlaw-2815	347	37	the	the	DET
taxlaw-2815	347	38	privilege	privilege	NOUN
taxlaw-2815	347	39	of	of	ADP
taxlaw-2815	347	40	filing	file	VERB
taxlaw-2815	347	41	a	a	DET
taxlaw-2815	347	42	joint	joint	ADJ
taxlaw-2815	347	43	return	return	NOUN
taxlaw-2815	347	44	,	,	PUNCT
taxlaw-2815	347	45	are	be	AUX
taxlaw-2815	347	46	jointly	jointly	ADV
taxlaw-2815	347	47	and	and	CCONJ
taxlaw-2815	347	48	severally	severally	ADV
taxlaw-2815	347	49	liable	liable	ADJ
taxlaw-2815	347	50	for	for	ADP
taxlaw-2815	347	51	the	the	DET
taxlaw-2815	347	52	tax	tax	NOUN
taxlaw-2815	347	53	computed	compute	VERB
taxlaw-2815	347	54	upon	upon	SCONJ
taxlaw-2815	347	55	their	their	PRON
taxlaw-2815	347	56	aggregate	aggregate	ADJ
taxlaw-2815	347	57	income	income	NOUN
taxlaw-2815	347	58	.	.	PUNCT
taxlaw-2815	348	1	it	it	PRON
taxlaw-2815	348	2	is	be	AUX
taxlaw-2815	348	3	necessary	necessary	ADJ
taxlaw-2815	348	4	,	,	PUNCT
taxlaw-2815	348	5	for	for	ADP
taxlaw-2815	348	6	administrative	administrative	ADJ
taxlaw-2815	348	7	reasons	reason	NOUN
taxlaw-2815	348	8	,	,	PUNCT
taxlaw-2815	348	9	that	that	SCONJ
taxlaw-2815	348	10	any	any	DET
taxlaw-2815	348	11	doubt	doubt	NOUN
taxlaw-2815	348	12	as	as	ADP
taxlaw-2815	348	13	to	to	ADP
taxlaw-2815	348	14	the	the	DET
taxlaw-2815	348	15	existence	existence	NOUN
taxlaw-2815	348	16	of	of	ADP
taxlaw-2815	348	17	such	such	ADJ
taxlaw-2815	348	18	liability	liability	NOUN
taxlaw-2815	348	19	should	should	AUX
taxlaw-2815	348	20	be	be	AUX
taxlaw-2815	348	21	set	set	VERB
taxlaw-2815	348	22	at	at	ADP
taxlaw-2815	348	23	rest	rest	NOUN
taxlaw-2815	348	24	,	,	PUNCT
taxlaw-2815	348	25	if	if	SCONJ
taxlaw-2815	348	26	the	the	DET
taxlaw-2815	348	27	privilege	privilege	NOUN
taxlaw-2815	348	28	of	of	ADP
taxlaw-2815	348	29	filing	file	VERB
taxlaw-2815	348	30	such	such	ADJ
taxlaw-2815	348	31	joint	joint	ADJ
taxlaw-2815	348	32	returns	return	NOUN
taxlaw-2815	348	33	is	be	AUX
taxlaw-2815	348	34	continued.72	continued.72	NOUN
taxlaw-2815	348	35	courts	court	NOUN
taxlaw-2815	348	36	emphasized	emphasize	VERB
taxlaw-2815	348	37	this	this	DET
taxlaw-2815	348	38	“	"	PUNCT
taxlaw-2815	348	39	privilege	privilege	NOUN
taxlaw-2815	348	40	”	"	PUNCT
taxlaw-2815	348	41	after	after	SCONJ
taxlaw-2815	348	42	congress	congress	PROPN
taxlaw-2815	348	43	first	first	ADV
taxlaw-2815	348	44	introduced	introduce	VERB
taxlaw-2815	348	45	innocent	innocent	ADJ
taxlaw-2815	348	46	spouse	spouse	NOUN
taxlaw-2815	348	47	relief	relief	NOUN
taxlaw-2815	348	48	in	in	ADP
taxlaw-2815	348	49	1971	1971	NUM
taxlaw-2815	348	50	.	.	PUNCT
taxlaw-2815	349	1	in	in	ADP
taxlaw-2815	349	2	its	its	PRON
taxlaw-2815	349	3	oft	oft	ADV
taxlaw-2815	349	4	-	-	PUNCT
taxlaw-2815	349	5	cited	cite	VERB
taxlaw-2815	349	6	sonnenborn	sonnenborn	ADJ
taxlaw-2815	349	7	opinion	opinion	NOUN
taxlaw-2815	349	8	released	release	VERB
taxlaw-2815	349	9	that	that	DET
taxlaw-2815	349	10	same	same	ADJ
taxlaw-2815	349	11	year	year	NOUN
taxlaw-2815	349	12	,	,	PUNCT
taxlaw-2815	349	13	the	the	DET
taxlaw-2815	349	14	tax	tax	NOUN
taxlaw-2815	349	15	court	court	NOUN
taxlaw-2815	349	16	wrote	write	VERB
taxlaw-2815	349	17	of	of	ADP
taxlaw-2815	349	18	the	the	DET
taxlaw-2815	349	19	privilege	privilege	NOUN
taxlaw-2815	349	20	as	as	ADP
taxlaw-2815	349	21	a	a	DET
taxlaw-2815	349	22	fact	fact	NOUN
taxlaw-2815	349	23	that	that	PRON
taxlaw-2815	349	24	must	must	AUX
taxlaw-2815	349	25	be	be	AUX
taxlaw-2815	349	26	kept	keep	VERB
taxlaw-2815	349	27	in	in	ADP
taxlaw-2815	349	28	mind	mind	NOUN
taxlaw-2815	349	29	when	when	SCONJ
taxlaw-2815	349	30	weighing	weigh	VERB
taxlaw-2815	349	31	innocent	innocent	ADJ
taxlaw-2815	349	32	spouse	spouse	NOUN
taxlaw-2815	349	33	relief	relief	NOUN
taxlaw-2815	349	34	:	:	PUNCT
taxlaw-2815	349	35	it	it	PRON
taxlaw-2815	349	36	is	be	AUX
taxlaw-2815	349	37	important	important	ADJ
taxlaw-2815	349	38	that	that	SCONJ
taxlaw-2815	349	39	these	these	DET
taxlaw-2815	349	40	provisions	provision	NOUN
taxlaw-2815	349	41	be	be	AUX
taxlaw-2815	349	42	kept	keep	VERB
taxlaw-2815	349	43	in	in	ADP
taxlaw-2815	349	44	proper	proper	ADJ
taxlaw-2815	349	45	perspective	perspective	NOUN
taxlaw-2815	349	46	.	.	PUNCT
taxlaw-2815	350	1	the	the	DET
taxlaw-2815	350	2	filing	filing	NOUN
taxlaw-2815	350	3	of	of	ADP
taxlaw-2815	350	4	a	a	DET
taxlaw-2815	350	5	joint	joint	ADJ
taxlaw-2815	350	6	return	return	NOUN
taxlaw-2815	350	7	is	be	AUX
taxlaw-2815	350	8	a	a	DET
taxlaw-2815	350	9	highly	highly	ADV
taxlaw-2815	350	10	valuable	valuable	ADJ
taxlaw-2815	350	11	privilege	privilege	NOUN
taxlaw-2815	350	12	to	to	ADP
taxlaw-2815	350	13	husband	husband	NOUN
taxlaw-2815	350	14	and	and	CCONJ
taxlaw-2815	350	15	wife	wife	NOUN
taxlaw-2815	350	16	since	since	SCONJ
taxlaw-2815	350	17	the	the	DET
taxlaw-2815	350	18	resulting	result	VERB
taxlaw-2815	350	19	tax	tax	NOUN
taxlaw-2815	350	20	liability	liability	NOUN
taxlaw-2815	350	21	is	be	AUX
taxlaw-2815	350	22	generally	generally	ADV
taxlaw-2815	350	23	substantially	substantially	ADV
taxlaw-2815	350	24	less	less	ADJ
taxlaw-2815	350	25	than	than	ADP
taxlaw-2815	350	26	the	the	DET
taxlaw-2815	350	27	combined	combine	VERB
taxlaw-2815	350	28	taxes	taxis	NOUN
taxlaw-2815	350	29	that	that	PRON
taxlaw-2815	350	30	would	would	AUX
taxlaw-2815	350	31	be	be	AUX
taxlaw-2815	350	32	due	due	ADJ
taxlaw-2815	350	33	from	from	ADP
taxlaw-2815	350	34	both	both	DET
taxlaw-2815	350	35	spouses	spouse	NOUN
taxlaw-2815	350	36	if	if	SCONJ
taxlaw-2815	350	37	they	they	PRON
taxlaw-2815	350	38	had	have	AUX
taxlaw-2815	350	39	filed	file	VERB
taxlaw-2815	350	40	separate	separate	ADJ
taxlaw-2815	350	41	returns	return	NOUN
taxlaw-2815	350	42	.	.	PUNCT
taxlaw-2815	351	1	this	this	DET
taxlaw-2815	351	2	circumstance	circumstance	NOUN
taxlaw-2815	351	3	gives	give	VERB
taxlaw-2815	351	4	particular	particular	ADJ
taxlaw-2815	351	5	emphasis	emphasis	NOUN
taxlaw-2815	351	6	to	to	ADP
taxlaw-2815	351	7	the	the	DET
taxlaw-2815	351	8	statutory	statutory	ADJ
taxlaw-2815	351	9	rule	rule	NOUN
taxlaw-2815	351	10	that	that	SCONJ
taxlaw-2815	351	11	liability	liability	NOUN
taxlaw-2815	351	12	with	with	ADP
taxlaw-2815	351	13	respect	respect	NOUN
taxlaw-2815	351	14	to	to	ADP
taxlaw-2815	351	15	tax	tax	NOUN
taxlaw-2815	351	16	is	be	AUX
taxlaw-2815	351	17	joint	joint	ADJ
taxlaw-2815	351	18	and	and	CCONJ
taxlaw-2815	351	19	several	several	ADJ
taxlaw-2815	351	20	,	,	PUNCT
taxlaw-2815	351	21	regardless	regardless	ADV
taxlaw-2815	351	22	of	of	ADP
taxlaw-2815	351	23	the	the	DET
taxlaw-2815	351	24	source	source	NOUN
taxlaw-2815	351	25	of	of	ADP
taxlaw-2815	351	26	the	the	DET
taxlaw-2815	351	27	income	income	NOUN
taxlaw-2815	351	28	or	or	CCONJ
taxlaw-2815	351	29	of	of	ADP
taxlaw-2815	351	30	the	the	DET
taxlaw-2815	351	31	fact	fact	NOUN
taxlaw-2815	351	32	that	that	SCONJ
taxlaw-2815	351	33	one	one	NUM
taxlaw-2815	351	34	spouse	spouse	NOUN
taxlaw-2815	351	35	may	may	AUX
taxlaw-2815	351	36	be	be	AUX
taxlaw-2815	351	37	far	far	ADV
taxlaw-2815	351	38	less	less	ADV
taxlaw-2815	351	39	informed	informed	ADJ
taxlaw-2815	351	40	about	about	ADP
taxlaw-2815	351	41	the	the	DET
taxlaw-2815	351	42	contents	content	NOUN
taxlaw-2815	351	43	of	of	ADP
taxlaw-2815	351	44	the	the	DET
taxlaw-2815	351	45	return	return	NOUN
taxlaw-2815	351	46	than	than	ADP
taxlaw-2815	351	47	the	the	DET
taxlaw-2815	351	48	other	other	ADJ
taxlaw-2815	351	49	,	,	PUNCT
taxlaw-2815	351	50	for	for	SCONJ
taxlaw-2815	351	51	both	both	DET
taxlaw-2815	351	52	spouses	spouse	NOUN
taxlaw-2815	351	53	ordinarily	ordinarily	ADV
taxlaw-2815	351	54	benefit	benefit	VERB
taxlaw-2815	351	55	from	from	ADP
taxlaw-2815	351	56	the	the	DET
taxlaw-2815	351	57	reduction	reduction	NOUN
taxlaw-2815	351	58	in	in	ADP
taxlaw-2815	351	59	tax	tax	NOUN
taxlaw-2815	351	60	that	that	PRON
taxlaw-2815	351	61	ensues	ensue	VERB
taxlaw-2815	351	62	by	by	ADP
taxlaw-2815	351	63	reason	reason	NOUN
taxlaw-2815	351	64	of	of	ADP
taxlaw-2815	351	65	the	the	DET
taxlaw-2815	351	66	joint	joint	ADJ
taxlaw-2815	351	67	return	return	NOUN
taxlaw-2815	351	68	.	.	PUNCT
taxlaw-2815	351	69	.	.	PUNCT
taxlaw-2815	351	70	.	.	PUNCT
taxlaw-2815	351	71	.	.	PUNCT
taxlaw-2815	352	1	[	[	X
taxlaw-2815	352	2	i]t	i]t	PRON
taxlaw-2815	352	3	must	must	AUX
taxlaw-2815	352	4	be	be	AUX
taxlaw-2815	352	5	kept	keep	VERB
taxlaw-2815	352	6	in	in	ADP
taxlaw-2815	352	7	mind	mind	NOUN
taxlaw-2815	352	8	that	that	SCONJ
taxlaw-2815	352	9	congress	congress	PROPN
taxlaw-2815	352	10	still	still	ADV
taxlaw-2815	352	11	regards	regard	VERB
taxlaw-2815	352	12	joint	joint	ADJ
taxlaw-2815	352	13	and	and	CCONJ
taxlaw-2815	352	14	several	several	ADJ
taxlaw-2815	352	15	liability	liability	NOUN
taxlaw-2815	352	16	as	as	ADP
taxlaw-2815	352	17	an	an	DET
taxlaw-2815	352	18	important	important	ADJ
taxlaw-2815	352	19	adjunct	adjunct	ADJ
taxlaw-2815	352	20	to	to	ADP
taxlaw-2815	352	21	the	the	DET
taxlaw-2815	352	22	privilege	privilege	NOUN
taxlaw-2815	352	23	of	of	ADP
taxlaw-2815	352	24	filing	file	VERB
taxlaw-2815	352	25	joint	joint	ADJ
taxlaw-2815	352	26	returns	return	NOUN
taxlaw-2815	352	27	,	,	PUNCT
taxlaw-2815	352	28	and	and	CCONJ
taxlaw-2815	352	29	that	that	SCONJ
taxlaw-2815	352	30	if	if	SCONJ
taxlaw-2815	352	31	there	there	PRON
taxlaw-2815	352	32	is	be	VERB
taxlaw-2815	352	33	to	to	PART
taxlaw-2815	352	34	be	be	AUX
taxlaw-2815	352	35	any	any	DET
taxlaw-2815	352	36	relaxation	relaxation	NOUN
taxlaw-2815	352	37	of	of	ADP
taxlaw-2815	352	38	that	that	DET
taxlaw-2815	352	39	rule	rule	NOUN
taxlaw-2815	352	40	the	the	DET
taxlaw-2815	352	41	taxpayer	taxpayer	NOUN
taxlaw-2815	352	42	must	must	AUX
taxlaw-2815	352	43	comply	comply	VERB
taxlaw-2815	352	44	with	with	ADP
taxlaw-2815	352	45	the	the	DET
taxlaw-2815	352	46	carefully	carefully	ADV
taxlaw-2815	352	47	detailed	detail	VERB
taxlaw-2815	352	48	conditions	condition	NOUN
taxlaw-2815	352	49	set	set	VERB
taxlaw-2815	352	50	forth	forth	ADP
taxlaw-2815	352	51	in	in	ADP
taxlaw-2815	352	52	section	section	NOUN
taxlaw-2815	352	53	6013(e).73	6013(e).73	NUM
taxlaw-2815	352	54	these	these	DET
taxlaw-2815	352	55	words	word	NOUN
taxlaw-2815	352	56	,	,	PUNCT
taxlaw-2815	352	57	written	write	VERB
taxlaw-2815	352	58	more	more	ADJ
taxlaw-2815	352	59	than	than	ADP
taxlaw-2815	352	60	forty	forty	NUM
taxlaw-2815	352	61	years	year	NOUN
taxlaw-2815	352	62	ago	ago	ADV
taxlaw-2815	352	63	,	,	PUNCT
taxlaw-2815	352	64	have	have	AUX
taxlaw-2815	352	65	been	be	AUX
taxlaw-2815	352	66	cited	cite	VERB
taxlaw-2815	352	67	with	with	ADP
taxlaw-2815	352	68	frequency.74	frequency.74	NOUN
taxlaw-2815	352	69	as	as	SCONJ
taxlaw-2815	352	70	discussed	discuss	VERB
taxlaw-2815	352	71	in	in	ADP
taxlaw-2815	352	72	part	part	NOUN
taxlaw-2815	352	73	iii	iii	NOUN
taxlaw-2815	352	74	,	,	PUNCT
taxlaw-2815	352	75	the	the	DET
taxlaw-2815	352	76	innocent	innocent	ADJ
taxlaw-2815	352	77	spouse	spouse	NOUN
taxlaw-2815	352	78	provisions	provision	NOUN
taxlaw-2815	352	79	have	have	AUX
taxlaw-2815	352	80	changed	change	VERB
taxlaw-2815	352	81	considerably	considerably	ADV
taxlaw-2815	352	82	since	since	SCONJ
taxlaw-2815	352	83	1971	1971	NUM
taxlaw-2815	352	84	.	.	PUNCT
taxlaw-2815	353	1	but	but	CCONJ
taxlaw-2815	353	2	that	that	PRON
taxlaw-2815	353	3	is	be	AUX
taxlaw-2815	353	4	not	not	PART
taxlaw-2815	353	5	all	all	PRON
taxlaw-2815	353	6	that	that	PRON
taxlaw-2815	353	7	has	have	AUX
taxlaw-2815	353	8	changed	change	VERB
taxlaw-2815	353	9	,	,	PUNCT
taxlaw-2815	353	10	in	in	ADP
taxlaw-2815	353	11	the	the	DET
taxlaw-2815	353	12	code	code	NOUN
taxlaw-2815	353	13	or	or	CCONJ
taxlaw-2815	353	14	in	in	ADP
taxlaw-2815	353	15	society	society	NOUN
taxlaw-2815	353	16	generally	generally	ADV
taxlaw-2815	353	17	.	.	PUNCT
taxlaw-2815	354	1	if	if	SCONJ
taxlaw-2815	354	2	a	a	DET
taxlaw-2815	354	3	“	"	PUNCT
taxlaw-2815	354	4	price”75	price”75	NOUN
taxlaw-2815	354	5	is	be	AUX
taxlaw-2815	354	6	to	to	PART
taxlaw-2815	354	7	be	be	AUX
taxlaw-2815	354	8	paid	pay	VERB
taxlaw-2815	354	9	by	by	ADP
taxlaw-2815	354	10	taxpayers	taxpayer	NOUN
taxlaw-2815	354	11	for	for	ADP
taxlaw-2815	354	12	this	this	DET
taxlaw-2815	354	13	“	"	PUNCT
taxlaw-2815	354	14	privilege	privilege	NOUN
taxlaw-2815	354	15	,	,	PUNCT
taxlaw-2815	354	16	”	"	PUNCT
taxlaw-2815	354	17	we	we	PRON
taxlaw-2815	354	18	must	must	AUX
taxlaw-2815	354	19	consider	consider	VERB
taxlaw-2815	354	20	to	to	ADP
taxlaw-2815	354	21	what	what	DET
taxlaw-2815	354	22	extent	extent	NOUN
taxlaw-2815	354	23	and	and	CCONJ
taxlaw-2815	354	24	for	for	ADP
taxlaw-2815	354	25	whom	whom	PRON
taxlaw-2815	354	26	joint	joint	ADJ
taxlaw-2815	354	27	filing	filing	NOUN
taxlaw-2815	354	28	remains	remain	VERB
taxlaw-2815	354	29	a	a	DET
taxlaw-2815	354	30	privilege	privilege	NOUN
taxlaw-2815	354	31	today	today	NOUN
taxlaw-2815	354	32	.	.	PUNCT
taxlaw-2815	355	1	71	71	NUM
taxlaw-2815	355	2	cole	cole	PROPN
taxlaw-2815	355	3	v.	v.	ADP
taxlaw-2815	355	4	comm'r	comm'r	PROPN
taxlaw-2815	355	5	,	,	PUNCT
taxlaw-2815	355	6	81	81	NUM
taxlaw-2815	355	7	f.2d	f.2d	ADP
taxlaw-2815	355	8	485	485	NUM
taxlaw-2815	355	9	,	,	PUNCT
taxlaw-2815	355	10	487	487	NUM
taxlaw-2815	355	11	(	(	PUNCT
taxlaw-2815	355	12	9th	9th	ADJ
taxlaw-2815	355	13	cir	cir	NOUN
taxlaw-2815	355	14	.	.	PROPN
taxlaw-2815	355	15	1935	1935	NUM
taxlaw-2815	355	16	)	)	PUNCT
taxlaw-2815	355	17	.	.	PUNCT
taxlaw-2815	356	1	72	72	NUM
taxlaw-2815	356	2	h.r	h.r	PROPN
taxlaw-2815	356	3	.	.	PROPN
taxlaw-2815	356	4	rep	rep	PROPN
taxlaw-2815	356	5	.	.	PROPN
taxlaw-2815	356	6	no	no	PROPN
taxlaw-2815	356	7	.	.	PUNCT
taxlaw-2815	356	8	1860	1860	NUM
taxlaw-2815	356	9	,	,	PUNCT
taxlaw-2815	356	10	at	at	ADP
taxlaw-2815	356	11	29–30	29–30	NUM
taxlaw-2815	356	12	(	(	PUNCT
taxlaw-2815	356	13	1938	1938	NUM
taxlaw-2815	356	14	)	)	PUNCT
taxlaw-2815	356	15	.	.	PUNCT
taxlaw-2815	357	1	73	73	NUM
taxlaw-2815	357	2	sonnenborn	sonnenborn	ADJ
taxlaw-2815	357	3	v.	v.	ADP
taxlaw-2815	357	4	comm’r	comm’r	NOUN
taxlaw-2815	357	5	,	,	PUNCT
taxlaw-2815	357	6	57	57	NUM
taxlaw-2815	357	7	t.c	t.c	PROPN
taxlaw-2815	357	8	.	.	PROPN
taxlaw-2815	357	9	373	373	NUM
taxlaw-2815	357	10	,	,	PUNCT
taxlaw-2815	357	11	380–81	380–81	NUM
taxlaw-2815	357	12	(	(	PUNCT
taxlaw-2815	357	13	1971	1971	NUM
taxlaw-2815	357	14	)	)	PUNCT
taxlaw-2815	357	15	(	(	PUNCT
taxlaw-2815	357	16	discussing	discuss	VERB
taxlaw-2815	357	17	why	why	SCONJ
taxlaw-2815	357	18	the	the	DET
taxlaw-2815	357	19	innocent	innocent	ADJ
taxlaw-2815	357	20	spouse	spouse	NOUN
taxlaw-2815	357	21	provisions	provision	NOUN
taxlaw-2815	357	22	must	must	AUX
taxlaw-2815	357	23	be	be	AUX
taxlaw-2815	357	24	narrowly	narrowly	ADV
taxlaw-2815	357	25	construed	construe	VERB
taxlaw-2815	357	26	)	)	PUNCT
taxlaw-2815	357	27	(	(	PUNCT
taxlaw-2815	357	28	emphasis	emphasis	NOUN
taxlaw-2815	357	29	added	add	VERB
taxlaw-2815	357	30	)	)	PUNCT
taxlaw-2815	357	31	.	.	PUNCT
taxlaw-2815	358	1	section	section	PROPN
taxlaw-2815	358	2	6013(e	6013(e	PROPN
taxlaw-2815	358	3	)	)	PUNCT
taxlaw-2815	358	4	was	be	AUX
taxlaw-2815	358	5	the	the	DET
taxlaw-2815	358	6	innocent	innocent	ADJ
taxlaw-2815	358	7	spouse	spouse	NOUN
taxlaw-2815	358	8	provision	provision	NOUN
taxlaw-2815	358	9	in	in	ADP
taxlaw-2815	358	10	effect	effect	NOUN
taxlaw-2815	358	11	at	at	ADP
taxlaw-2815	358	12	the	the	DET
taxlaw-2815	358	13	time	time	NOUN
taxlaw-2815	358	14	.	.	PUNCT
taxlaw-2815	359	1	as	as	SCONJ
taxlaw-2815	359	2	the	the	DET
taxlaw-2815	359	3	opinion	opinion	NOUN
taxlaw-2815	359	4	notes	note	VERB
taxlaw-2815	359	5	in	in	ADP
taxlaw-2815	359	6	footnote	footnote	NOUN
taxlaw-2815	359	7	3	3	NUM
taxlaw-2815	359	8	,	,	PUNCT
taxlaw-2815	359	9	the	the	DET
taxlaw-2815	359	10	innocent	innocent	ADJ
taxlaw-2815	359	11	spouse	spouse	NOUN
taxlaw-2815	359	12	provision	provision	NOUN
taxlaw-2815	359	13	became	become	VERB
taxlaw-2815	359	14	law	law	NOUN
taxlaw-2815	359	15	on	on	ADP
taxlaw-2815	359	16	january	january	PROPN
taxlaw-2815	359	17	12	12	NUM
taxlaw-2815	359	18	,	,	PUNCT
taxlaw-2815	359	19	1971	1971	NUM
taxlaw-2815	359	20	,	,	PUNCT
taxlaw-2815	359	21	but	but	CCONJ
taxlaw-2815	359	22	by	by	ADP
taxlaw-2815	359	23	virtue	virtue	NOUN
taxlaw-2815	359	24	of	of	ADP
taxlaw-2815	359	25	its	its	PRON
taxlaw-2815	359	26	enacting	enact	VERB
taxlaw-2815	359	27	legislation	legislation	NOUN
taxlaw-2815	359	28	the	the	DET
taxlaw-2815	359	29	relief	relief	NOUN
taxlaw-2815	359	30	was	be	AUX
taxlaw-2815	359	31	applicable	applicable	ADJ
taxlaw-2815	359	32	to	to	ADP
taxlaw-2815	359	33	all	all	DET
taxlaw-2815	359	34	taxable	taxable	ADJ
taxlaw-2815	359	35	years	year	NOUN
taxlaw-2815	359	36	to	to	PART
taxlaw-2815	359	37	which	which	PRON
taxlaw-2815	359	38	the	the	DET
taxlaw-2815	359	39	internal	internal	ADJ
taxlaw-2815	359	40	revenue	revenue	NOUN
taxlaw-2815	359	41	code	code	NOUN
taxlaw-2815	359	42	of	of	ADP
taxlaw-2815	359	43	1954	1954	NUM
taxlaw-2815	359	44	applied	apply	VERB
taxlaw-2815	359	45	.	.	PUNCT
taxlaw-2815	360	1	74	74	NUM
taxlaw-2815	360	2	see	see	VERB
taxlaw-2815	360	3	,	,	PUNCT
taxlaw-2815	360	4	e.g.	e.g.	ADV
taxlaw-2815	360	5	,	,	PUNCT
taxlaw-2815	360	6	ogonoski	ogonoski	NOUN
taxlaw-2815	360	7	v.	v.	ADP
taxlaw-2815	360	8	comm’r	comm’r	NOUN
taxlaw-2815	360	9	,	,	PUNCT
taxlaw-2815	360	10	87	87	NUM
taxlaw-2815	360	11	t.c.m	t.c.m	NOUN
taxlaw-2815	360	12	.	.	PUNCT
taxlaw-2815	361	1	(	(	PUNCT
taxlaw-2815	361	2	cch	cch	NOUN
taxlaw-2815	361	3	)	)	PUNCT
taxlaw-2815	361	4	1038	1038	NUM
taxlaw-2815	361	5	;	;	PUNCT
taxlaw-2815	361	6	crowley	crowley	PROPN
taxlaw-2815	361	7	v.	v.	ADP
taxlaw-2815	361	8	comm’r	comm’r	PROPN
taxlaw-2815	361	9	,	,	PUNCT
taxlaw-2815	361	10	70	70	NUM
taxlaw-2815	361	11	t.c.m	t.c.m	NOUN
taxlaw-2815	361	12	.	.	PUNCT
taxlaw-2815	362	1	(	(	PUNCT
taxlaw-2815	362	2	cch	cch	NOUN
taxlaw-2815	362	3	)	)	PUNCT
taxlaw-2815	362	4	1374	1374	NUM
taxlaw-2815	362	5	;	;	PUNCT
taxlaw-2815	362	6	prince	prince	PROPN
taxlaw-2815	362	7	v.	v.	ADP
taxlaw-2815	362	8	comm’r	comm’r	NOUN
taxlaw-2815	362	9	,	,	PUNCT
taxlaw-2815	362	10	70	70	NUM
taxlaw-2815	362	11	t.c.m	t.c.m	NOUN
taxlaw-2815	362	12	.	.	PUNCT
taxlaw-2815	363	1	(	(	PUNCT
taxlaw-2815	363	2	cch	cch	NOUN
taxlaw-2815	363	3	)	)	PUNCT
taxlaw-2815	363	4	309	309	NUM
taxlaw-2815	363	5	;	;	PUNCT
taxlaw-2815	363	6	murphy	murphy	PROPN
taxlaw-2815	363	7	v.	v.	ADP
taxlaw-2815	363	8	comm’r	comm’r	PROPN
taxlaw-2815	363	9	,	,	PUNCT
taxlaw-2815	363	10	103	103	NUM
taxlaw-2815	363	11	t.c	t.c	PROPN
taxlaw-2815	363	12	.	.	PROPN
taxlaw-2815	363	13	111	111	NUM
taxlaw-2815	363	14	(	(	PUNCT
taxlaw-2815	363	15	1994	1994	NUM
taxlaw-2815	363	16	)	)	PUNCT
taxlaw-2815	363	17	.	.	PUNCT
taxlaw-2815	364	1	75	75	NUM
taxlaw-2815	364	2	sonnenborn	sonnenborn	ADJ
taxlaw-2815	364	3	did	do	AUX
taxlaw-2815	364	4	not	not	PART
taxlaw-2815	364	5	use	use	VERB
taxlaw-2815	364	6	the	the	DET
taxlaw-2815	364	7	term	term	NOUN
taxlaw-2815	364	8	“	"	PUNCT
taxlaw-2815	364	9	price	price	NOUN
taxlaw-2815	364	10	”	"	PUNCT
taxlaw-2815	364	11	with	with	ADP
taxlaw-2815	364	12	respect	respect	NOUN
taxlaw-2815	364	13	to	to	ADP
taxlaw-2815	364	14	the	the	DET
taxlaw-2815	364	15	privilege	privilege	NOUN
taxlaw-2815	364	16	,	,	PUNCT
taxlaw-2815	364	17	but	but	CCONJ
taxlaw-2815	364	18	subsequent	subsequent	ADJ
taxlaw-2815	364	19	courts	court	NOUN
taxlaw-2815	364	20	citing	cite	VERB
taxlaw-2815	364	21	sonnenborn	sonnenborn	ADJ
taxlaw-2815	364	22	for	for	ADP
taxlaw-2815	364	23	this	this	DET
taxlaw-2815	364	24	principle	principle	NOUN
taxlaw-2815	364	25	have	have	AUX
taxlaw-2815	364	26	used	use	VERB
taxlaw-2815	364	27	this	this	DET
taxlaw-2815	364	28	term	term	NOUN
taxlaw-2815	364	29	.	.	PUNCT
taxlaw-2815	365	1	see	see	VERB
taxlaw-2815	365	2	,	,	PUNCT
taxlaw-2815	365	3	e.g.	e.g.	ADV
taxlaw-2815	365	4	,	,	PUNCT
taxlaw-2815	365	5	stevens	stevens	PROPN
taxlaw-2815	366	1	v.	v.	ADP
taxlaw-2815	366	2	comm’r	comm’r	NOUN
taxlaw-2815	366	3	,	,	PUNCT
taxlaw-2815	366	4	872	872	NUM
taxlaw-2815	366	5	f.2d	f.2d	NOUN
taxlaw-2815	366	6	1499	1499	NUM
taxlaw-2815	366	7	,	,	PUNCT
taxlaw-2815	366	8	1503	1503	NUM
taxlaw-2815	366	9	(	(	PUNCT
taxlaw-2815	366	10	11th	11th	ADJ
taxlaw-2815	366	11	cir	cir	NOUN
taxlaw-2815	366	12	.	.	PROPN
taxlaw-2815	366	13	1989	1989	NUM
taxlaw-2815	366	14	)	)	PUNCT
taxlaw-2815	366	15	(	(	PUNCT
taxlaw-2815	366	16	“	"	PUNCT
taxlaw-2815	366	17	the	the	DET
taxlaw-2815	366	18	rate	rate	NOUN
taxlaw-2815	366	19	of	of	ADP
taxlaw-2815	366	20	tax	tax	NOUN
taxlaw-2815	366	21	applied	apply	VERB
taxlaw-2815	366	22	against	against	ADP
taxlaw-2815	366	23	a	a	DET
taxlaw-2815	366	24	given	give	VERB
taxlaw-2815	366	25	amount	amount	NOUN
taxlaw-2815	366	26	of	of	ADP
taxlaw-2815	366	27	income	income	NOUN
taxlaw-2815	366	28	generally	generally	ADV
taxlaw-2815	366	29	is	be	AUX
taxlaw-2815	366	30	lower	low	ADJ
taxlaw-2815	366	31	when	when	SCONJ
taxlaw-2815	366	32	the	the	DET
taxlaw-2815	366	33	110	110	NUM
taxlaw-2815	366	34	columbia	columbia	PROPN
taxlaw-2815	366	35	journal	journal	PROPN
taxlaw-2815	366	36	of	of	ADP
taxlaw-2815	366	37	tax	tax	NOUN
taxlaw-2815	366	38	law	law	NOUN
taxlaw-2815	366	39	[	[	X
taxlaw-2815	366	40	vol.4:94	vol.4:94	NOUN
taxlaw-2815	366	41	in	in	ADP
taxlaw-2815	366	42	the	the	DET
taxlaw-2815	366	43	intervening	intervene	VERB
taxlaw-2815	366	44	six	six	NUM
taxlaw-2815	366	45	decades	decade	NOUN
taxlaw-2815	366	46	since	since	SCONJ
taxlaw-2815	366	47	income	income	NOUN
taxlaw-2815	366	48	splitting	splitting	NOUN
taxlaw-2815	366	49	was	be	AUX
taxlaw-2815	366	50	introduced	introduce	VERB
taxlaw-2815	366	51	,	,	PUNCT
taxlaw-2815	366	52	two	two	NUM
taxlaw-2815	366	53	major	major	ADJ
taxlaw-2815	366	54	changes	change	NOUN
taxlaw-2815	366	55	to	to	ADP
taxlaw-2815	366	56	the	the	DET
taxlaw-2815	366	57	code	code	NOUN
taxlaw-2815	366	58	have	have	AUX
taxlaw-2815	366	59	occurred	occur	VERB
taxlaw-2815	366	60	that	that	PRON
taxlaw-2815	366	61	erode	erode	VERB
taxlaw-2815	366	62	the	the	DET
taxlaw-2815	366	63	“	"	PUNCT
taxlaw-2815	366	64	unusual	unusual	ADJ
taxlaw-2815	366	65	privilege	privilege	NOUN
taxlaw-2815	366	66	”	"	PUNCT
taxlaw-2815	366	67	argument	argument	NOUN
taxlaw-2815	366	68	:	:	PUNCT
taxlaw-2815	366	69	(	(	PUNCT
taxlaw-2815	366	70	1	1	X
taxlaw-2815	366	71	)	)	PUNCT
taxlaw-2815	366	72	the	the	DET
taxlaw-2815	366	73	introduction	introduction	NOUN
taxlaw-2815	366	74	of	of	ADP
taxlaw-2815	366	75	the	the	DET
taxlaw-2815	366	76	marriage	marriage	NOUN
taxlaw-2815	366	77	penalty	penalty	NOUN
taxlaw-2815	366	78	;	;	PUNCT
taxlaw-2815	366	79	and	and	CCONJ
taxlaw-2815	366	80	(	(	PUNCT
taxlaw-2815	366	81	2	2	X
taxlaw-2815	366	82	)	)	PUNCT
taxlaw-2815	366	83	the	the	DET
taxlaw-2815	366	84	introduction	introduction	NOUN
taxlaw-2815	366	85	of	of	ADP
taxlaw-2815	366	86	the	the	DET
taxlaw-2815	366	87	earned	earn	VERB
taxlaw-2815	366	88	income	income	NOUN
taxlaw-2815	366	89	credit	credit	NOUN
taxlaw-2815	366	90	.	.	PUNCT
taxlaw-2815	367	1	changing	change	VERB
taxlaw-2815	367	2	demographics	demographic	NOUN
taxlaw-2815	367	3	exacerbate	exacerbate	VERB
taxlaw-2815	367	4	the	the	DET
taxlaw-2815	367	5	effects	effect	NOUN
taxlaw-2815	367	6	of	of	ADP
taxlaw-2815	367	7	these	these	DET
taxlaw-2815	367	8	changes	change	NOUN
taxlaw-2815	367	9	to	to	ADP
taxlaw-2815	367	10	the	the	DET
taxlaw-2815	367	11	code	code	NOUN
taxlaw-2815	367	12	.	.	PUNCT
taxlaw-2815	368	1	if	if	SCONJ
taxlaw-2815	368	2	the	the	DET
taxlaw-2815	368	3	privilege	privilege	NOUN
taxlaw-2815	368	4	represents	represent	VERB
taxlaw-2815	368	5	the	the	DET
taxlaw-2815	368	6	reduction	reduction	NOUN
taxlaw-2815	368	7	in	in	ADP
taxlaw-2815	368	8	tax	tax	NOUN
taxlaw-2815	368	9	achieved	achieve	VERB
taxlaw-2815	368	10	by	by	ADP
taxlaw-2815	368	11	joint	joint	ADJ
taxlaw-2815	368	12	filing	filing	NOUN
taxlaw-2815	368	13	,	,	PUNCT
taxlaw-2815	368	14	then	then	ADV
taxlaw-2815	368	15	it	it	PRON
taxlaw-2815	368	16	is	be	AUX
taxlaw-2815	368	17	only	only	ADV
taxlaw-2815	368	18	a	a	DET
taxlaw-2815	368	19	privilege	privilege	NOUN
taxlaw-2815	368	20	to	to	ADP
taxlaw-2815	368	21	the	the	DET
taxlaw-2815	368	22	extent	extent	NOUN
taxlaw-2815	368	23	that	that	SCONJ
taxlaw-2815	368	24	such	such	ADJ
taxlaw-2815	368	25	reduction	reduction	NOUN
taxlaw-2815	368	26	can	can	AUX
taxlaw-2815	368	27	be	be	AUX
taxlaw-2815	368	28	accomplished	accomplish	VERB
taxlaw-2815	368	29	.	.	PUNCT
taxlaw-2815	369	1	the	the	DET
taxlaw-2815	369	2	so	so	ADV
taxlaw-2815	369	3	-	-	PUNCT
taxlaw-2815	369	4	called	call	VERB
taxlaw-2815	369	5	“	"	PUNCT
taxlaw-2815	369	6	privilege	privilege	NOUN
taxlaw-2815	369	7	”	"	PUNCT
taxlaw-2815	369	8	of	of	ADP
taxlaw-2815	369	9	filing	filing	NOUN
taxlaw-2815	369	10	jointly	jointly	ADV
taxlaw-2815	369	11	has	have	VERB
taxlaw-2815	369	12	no	no	DET
taxlaw-2815	369	13	actual	actual	ADJ
taxlaw-2815	369	14	value	value	NOUN
taxlaw-2815	369	15	to	to	ADP
taxlaw-2815	369	16	many	many	ADJ
taxlaw-2815	369	17	married	married	ADJ
taxlaw-2815	369	18	taxpayers	taxpayer	NOUN
taxlaw-2815	369	19	versus	versus	ADP
taxlaw-2815	369	20	similarly	similarly	ADV
taxlaw-2815	369	21	situated	situated	ADJ
taxlaw-2815	369	22	taxpayers	taxpayer	NOUN
taxlaw-2815	369	23	who	who	PRON
taxlaw-2815	369	24	are	be	AUX
taxlaw-2815	369	25	unmarried	unmarried	ADJ
taxlaw-2815	369	26	and	and	CCONJ
taxlaw-2815	369	27	file	file	VERB
taxlaw-2815	369	28	as	as	ADP
taxlaw-2815	369	29	single	single	ADJ
taxlaw-2815	369	30	.	.	PUNCT
taxlaw-2815	370	1	while	while	SCONJ
taxlaw-2815	370	2	the	the	DET
taxlaw-2815	370	3	joint	joint	ADJ
taxlaw-2815	370	4	filing	filing	NOUN
taxlaw-2815	370	5	status	status	NOUN
taxlaw-2815	370	6	may	may	AUX
taxlaw-2815	370	7	be	be	AUX
taxlaw-2815	370	8	a	a	DET
taxlaw-2815	370	9	“	"	PUNCT
taxlaw-2815	370	10	highly	highly	ADV
taxlaw-2815	370	11	valuable	valuable	ADJ
taxlaw-2815	370	12	privilege	privilege	NOUN
taxlaw-2815	370	13	”	"	PUNCT
taxlaw-2815	370	14	for	for	ADP
taxlaw-2815	370	15	some	some	PRON
taxlaw-2815	370	16	,	,	PUNCT
taxlaw-2815	370	17	it	it	PRON
taxlaw-2815	370	18	is	be	AUX
taxlaw-2815	370	19	certainly	certainly	ADV
taxlaw-2815	370	20	not	not	PART
taxlaw-2815	370	21	the	the	DET
taxlaw-2815	370	22	case	case	NOUN
taxlaw-2815	370	23	for	for	ADP
taxlaw-2815	370	24	all	all	DET
taxlaw-2815	370	25	taxpayers	taxpayer	NOUN
taxlaw-2815	370	26	.	.	PUNCT
taxlaw-2815	371	1	income	income	NOUN
taxlaw-2815	371	2	splitting	splitting	NOUN
taxlaw-2815	371	3	is	be	AUX
taxlaw-2815	371	4	one	one	NUM
taxlaw-2815	371	5	phenomenon	phenomenon	NOUN
taxlaw-2815	371	6	that	that	PRON
taxlaw-2815	371	7	results	result	VERB
taxlaw-2815	371	8	in	in	ADP
taxlaw-2815	371	9	reduction	reduction	NOUN
taxlaw-2815	371	10	of	of	ADP
taxlaw-2815	371	11	tax	tax	NOUN
taxlaw-2815	371	12	,	,	PUNCT
taxlaw-2815	371	13	and	and	CCONJ
taxlaw-2815	371	14	is	be	AUX
taxlaw-2815	371	15	most	most	ADV
taxlaw-2815	371	16	pronounced	pronounce	VERB
taxlaw-2815	371	17	in	in	ADP
taxlaw-2815	371	18	cases	case	NOUN
taxlaw-2815	371	19	where	where	SCONJ
taxlaw-2815	371	20	one	one	NUM
taxlaw-2815	371	21	spouse	spouse	NOUN
taxlaw-2815	371	22	earns	earn	VERB
taxlaw-2815	371	23	a	a	DET
taxlaw-2815	371	24	high	high	ADJ
taxlaw-2815	371	25	income	income	NOUN
taxlaw-2815	371	26	and	and	CCONJ
taxlaw-2815	371	27	the	the	DET
taxlaw-2815	371	28	other	other	ADJ
taxlaw-2815	371	29	does	do	AUX
taxlaw-2815	371	30	not	not	PART
taxlaw-2815	371	31	work	work	VERB
taxlaw-2815	371	32	.	.	PUNCT
taxlaw-2815	372	1	however	however	ADV
taxlaw-2815	372	2	,	,	PUNCT
taxlaw-2815	372	3	a	a	DET
taxlaw-2815	372	4	couple	couple	NOUN
taxlaw-2815	372	5	in	in	ADP
taxlaw-2815	372	6	which	which	PRON
taxlaw-2815	372	7	both	both	DET
taxlaw-2815	372	8	spouses	spouse	NOUN
taxlaw-2815	372	9	earn	earn	VERB
taxlaw-2815	372	10	a	a	DET
taxlaw-2815	372	11	high	high	ADJ
taxlaw-2815	372	12	income	income	NOUN
taxlaw-2815	372	13	is	be	AUX
taxlaw-2815	372	14	likely	likely	ADJ
taxlaw-2815	372	15	to	to	PART
taxlaw-2815	372	16	face	face	VERB
taxlaw-2815	372	17	not	not	PART
taxlaw-2815	372	18	a	a	DET
taxlaw-2815	372	19	marriage	marriage	NOUN
taxlaw-2815	372	20	bonus	bonus	NOUN
taxlaw-2815	372	21	but	but	CCONJ
taxlaw-2815	372	22	a	a	DET
taxlaw-2815	372	23	marriage	marriage	NOUN
taxlaw-2815	372	24	penalty	penalty	NOUN
taxlaw-2815	372	25	;	;	PUNCT
taxlaw-2815	372	26	in	in	ADP
taxlaw-2815	372	27	these	these	DET
taxlaw-2815	372	28	cases	case	NOUN
taxlaw-2815	372	29	,	,	PUNCT
taxlaw-2815	372	30	the	the	DET
taxlaw-2815	372	31	spouses	spouse	NOUN
taxlaw-2815	372	32	would	would	AUX
taxlaw-2815	372	33	owe	owe	VERB
taxlaw-2815	372	34	a	a	DET
taxlaw-2815	372	35	smaller	small	ADJ
taxlaw-2815	372	36	aggregate	aggregate	ADJ
taxlaw-2815	372	37	tax	tax	NOUN
taxlaw-2815	372	38	liability	liability	NOUN
taxlaw-2815	372	39	if	if	SCONJ
taxlaw-2815	372	40	they	they	PRON
taxlaw-2815	372	41	were	be	AUX
taxlaw-2815	372	42	permitted	permit	VERB
taxlaw-2815	372	43	to	to	PART
taxlaw-2815	372	44	file	file	VERB
taxlaw-2815	372	45	as	as	ADP
taxlaw-2815	372	46	unmarried	unmarried	ADJ
taxlaw-2815	372	47	individuals	individual	NOUN
taxlaw-2815	372	48	.	.	PUNCT
taxlaw-2815	373	1	arguably	arguably	ADV
taxlaw-2815	373	2	,	,	PUNCT
taxlaw-2815	373	3	there	there	PRON
taxlaw-2815	373	4	is	be	VERB
taxlaw-2815	373	5	no	no	DET
taxlaw-2815	373	6	“	"	PUNCT
taxlaw-2815	373	7	privilege	privilege	NOUN
taxlaw-2815	373	8	”	"	PUNCT
taxlaw-2815	373	9	for	for	ADP
taxlaw-2815	373	10	two	two	NUM
taxlaw-2815	373	11	high	high	ADJ
taxlaw-2815	373	12	-	-	PUNCT
taxlaw-2815	373	13	earners	earner	NOUN
taxlaw-2815	373	14	who	who	PRON
taxlaw-2815	373	15	must	must	AUX
taxlaw-2815	373	16	file	file	VERB
taxlaw-2815	373	17	as	as	ADV
taxlaw-2815	373	18	married	married	ADJ
taxlaw-2815	373	19	,	,	PUNCT
taxlaw-2815	373	20	yet	yet	CCONJ
taxlaw-2815	373	21	they	they	PRON
taxlaw-2815	373	22	are	be	AUX
taxlaw-2815	373	23	held	hold	VERB
taxlaw-2815	373	24	jointly	jointly	ADV
taxlaw-2815	373	25	and	and	CCONJ
taxlaw-2815	373	26	severally	severally	ADV
taxlaw-2815	373	27	liable	liable	ADJ
taxlaw-2815	373	28	for	for	ADP
taxlaw-2815	373	29	filing	file	VERB
taxlaw-2815	373	30	jointly.76	jointly.76	PROPN
taxlaw-2815	373	31	a	a	DET
taxlaw-2815	373	32	low	low	ADJ
taxlaw-2815	373	33	-	-	PUNCT
taxlaw-2815	373	34	income	income	NOUN
taxlaw-2815	373	35	couple	couple	NOUN
taxlaw-2815	373	36	faces	face	VERB
taxlaw-2815	373	37	a	a	DET
taxlaw-2815	373	38	similarly	similarly	ADV
taxlaw-2815	373	39	illogical	illogical	ADJ
taxlaw-2815	373	40	conundrum	conundrum	NOUN
taxlaw-2815	373	41	:	:	PUNCT
taxlaw-2815	373	42	their	their	PRON
taxlaw-2815	373	43	benefit	benefit	NOUN
taxlaw-2815	373	44	from	from	ADP
taxlaw-2815	373	45	income	income	NOUN
taxlaw-2815	373	46	splitting	splitting	NOUN
taxlaw-2815	373	47	is	be	AUX
taxlaw-2815	373	48	likely	likely	ADV
taxlaw-2815	373	49	nominal	nominal	ADJ
taxlaw-2815	373	50	as	as	SCONJ
taxlaw-2815	373	51	compared	compare	VERB
taxlaw-2815	373	52	to	to	ADP
taxlaw-2815	373	53	a	a	DET
taxlaw-2815	373	54	one	one	NUM
taxlaw-2815	373	55	-	-	PUNCT
taxlaw-2815	373	56	earner	earner	NOUN
taxlaw-2815	373	57	high	high	ADJ
taxlaw-2815	373	58	income	income	NOUN
taxlaw-2815	373	59	couple	couple	NOUN
taxlaw-2815	373	60	such	such	ADJ
taxlaw-2815	373	61	as	as	ADP
taxlaw-2815	373	62	the	the	DET
taxlaw-2815	373	63	bozicks	bozick	NOUN
taxlaw-2815	373	64	,	,	PUNCT
taxlaw-2815	373	65	but	but	CCONJ
taxlaw-2815	373	66	they	they	PRON
taxlaw-2815	373	67	must	must	AUX
taxlaw-2815	373	68	accept	accept	VERB
taxlaw-2815	373	69	joint	joint	ADJ
taxlaw-2815	373	70	and	and	CCONJ
taxlaw-2815	373	71	several	several	ADJ
taxlaw-2815	373	72	liability	liability	NOUN
taxlaw-2815	373	73	as	as	ADP
taxlaw-2815	373	74	a	a	DET
taxlaw-2815	373	75	condition	condition	NOUN
taxlaw-2815	373	76	of	of	ADP
taxlaw-2815	373	77	receiving	receive	VERB
taxlaw-2815	373	78	the	the	DET
taxlaw-2815	373	79	earned	earn	VERB
taxlaw-2815	373	80	income	income	NOUN
taxlaw-2815	373	81	credit	credit	NOUN
taxlaw-2815	373	82	.	.	PUNCT
taxlaw-2815	374	1	at	at	ADP
taxlaw-2815	374	2	the	the	DET
taxlaw-2815	374	3	same	same	ADJ
taxlaw-2815	374	4	time	time	NOUN
taxlaw-2815	374	5	,	,	PUNCT
taxlaw-2815	374	6	a	a	DET
taxlaw-2815	374	7	similarly	similarly	ADV
taxlaw-2815	374	8	situated	situate	VERB
taxlaw-2815	374	9	unmarried	unmarried	ADJ
taxlaw-2815	374	10	couple	couple	NOUN
taxlaw-2815	374	11	would	would	AUX
taxlaw-2815	374	12	receive	receive	VERB
taxlaw-2815	374	13	a	a	DET
taxlaw-2815	374	14	higher	high	ADJ
taxlaw-2815	374	15	aggregate	aggregate	ADJ
taxlaw-2815	374	16	refund	refund	NOUN
taxlaw-2815	374	17	than	than	ADP
taxlaw-2815	374	18	the	the	DET
taxlaw-2815	374	19	married	married	ADJ
taxlaw-2815	374	20	couple	couple	NOUN
taxlaw-2815	374	21	.	.	PUNCT
taxlaw-2815	375	1	joint	joint	ADJ
taxlaw-2815	375	2	filing	filing	NOUN
taxlaw-2815	375	3	can	can	AUX
taxlaw-2815	375	4	not	not	PART
taxlaw-2815	375	5	be	be	AUX
taxlaw-2815	375	6	said	say	VERB
taxlaw-2815	375	7	to	to	PART
taxlaw-2815	375	8	be	be	AUX
taxlaw-2815	375	9	a	a	DET
taxlaw-2815	375	10	“	"	PUNCT
taxlaw-2815	375	11	highly	highly	ADV
taxlaw-2815	375	12	valuable	valuable	ADJ
taxlaw-2815	375	13	privilege	privilege	NOUN
taxlaw-2815	375	14	”	"	PUNCT
taxlaw-2815	375	15	if	if	SCONJ
taxlaw-2815	375	16	the	the	DET
taxlaw-2815	375	17	resulting	result	VERB
taxlaw-2815	375	18	refund	refund	NOUN
taxlaw-2815	375	19	is	be	AUX
taxlaw-2815	375	20	less	less	ADV
taxlaw-2815	375	21	favorable	favorable	ADJ
taxlaw-2815	375	22	.	.	PUNCT
taxlaw-2815	376	1	part	part	NOUN
taxlaw-2815	376	2	v	v	NUM
taxlaw-2815	376	3	explores	explore	NOUN
taxlaw-2815	376	4	this	this	DET
taxlaw-2815	376	5	conundrum	conundrum	NOUN
taxlaw-2815	376	6	in	in	ADP
taxlaw-2815	376	7	greater	great	ADJ
taxlaw-2815	376	8	detail	detail	NOUN
taxlaw-2815	376	9	.	.	PUNCT
taxlaw-2815	377	1	iii	iii	X
taxlaw-2815	377	2	.	.	PUNCT
taxlaw-2815	377	3	relief	relief	NOUN
taxlaw-2815	377	4	is	be	AUX
taxlaw-2815	377	5	available	available	ADJ
taxlaw-2815	377	6	to	to	ADP
taxlaw-2815	377	7	some	some	DET
taxlaw-2815	377	8	innocent	innocent	ADJ
taxlaw-2815	377	9	spouses	spouse	NOUN
taxlaw-2815	377	10	,	,	PUNCT
taxlaw-2815	377	11	but	but	CCONJ
taxlaw-2815	377	12	at	at	ADP
taxlaw-2815	377	13	what	what	PRON
taxlaw-2815	377	14	cost	cost	NOUN
taxlaw-2815	377	15	to	to	ADP
taxlaw-2815	377	16	the	the	DET
taxlaw-2815	377	17	system	system	NOUN
taxlaw-2815	377	18	?	?	PUNCT
taxlaw-2815	378	1	the	the	DET
taxlaw-2815	378	2	process	process	NOUN
taxlaw-2815	378	3	affording	afford	VERB
taxlaw-2815	378	4	relief	relief	NOUN
taxlaw-2815	378	5	to	to	ADP
taxlaw-2815	378	6	innocent	innocent	ADJ
taxlaw-2815	378	7	spouses	spouse	NOUN
taxlaw-2815	378	8	has	have	AUX
taxlaw-2815	378	9	become	become	AUX
taxlaw-2815	378	10	increasingly	increasingly	ADV
taxlaw-2815	378	11	liberalized	liberalize	VERB
taxlaw-2815	378	12	over	over	ADP
taxlaw-2815	378	13	the	the	DET
taxlaw-2815	378	14	past	past	ADJ
taxlaw-2815	378	15	forty	forty	NUM
taxlaw-2815	378	16	years	year	NOUN
taxlaw-2815	378	17	,	,	PUNCT
taxlaw-2815	378	18	allowing	allow	VERB
taxlaw-2815	378	19	a	a	DET
taxlaw-2815	378	20	requesting	request	VERB
taxlaw-2815	378	21	spouse	spouse	NOUN
taxlaw-2815	378	22	broader	broad	ADJ
taxlaw-2815	378	23	grounds	ground	NOUN
taxlaw-2815	378	24	for	for	ADP
taxlaw-2815	378	25	relief	relief	NOUN
taxlaw-2815	378	26	and	and	CCONJ
taxlaw-2815	378	27	appeal	appeal	NOUN
taxlaw-2815	378	28	.	.	PUNCT
taxlaw-2815	379	1	this	this	PRON
taxlaw-2815	379	2	is	be	AUX
taxlaw-2815	379	3	well	well	ADV
taxlaw-2815	379	4	intended	intended	ADJ
taxlaw-2815	379	5	;	;	PUNCT
taxlaw-2815	379	6	if	if	SCONJ
taxlaw-2815	379	7	there	there	PRON
taxlaw-2815	379	8	is	be	VERB
taxlaw-2815	379	9	to	to	PART
taxlaw-2815	379	10	be	be	AUX
taxlaw-2815	379	11	a	a	DET
taxlaw-2815	379	12	system	system	NOUN
taxlaw-2815	379	13	for	for	ADP
taxlaw-2815	379	14	relief	relief	NOUN
taxlaw-2815	379	15	,	,	PUNCT
taxlaw-2815	379	16	it	it	PRON
taxlaw-2815	379	17	should	should	AUX
taxlaw-2815	379	18	be	be	AUX
taxlaw-2815	379	19	a	a	DET
taxlaw-2815	379	20	comprehensive	comprehensive	ADJ
taxlaw-2815	379	21	process	process	NOUN
taxlaw-2815	379	22	that	that	PRON
taxlaw-2815	379	23	seeks	seek	VERB
taxlaw-2815	379	24	the	the	DET
taxlaw-2815	379	25	most	most	ADV
taxlaw-2815	379	26	equitable	equitable	ADJ
taxlaw-2815	379	27	outcome	outcome	NOUN
taxlaw-2815	379	28	.	.	PUNCT
taxlaw-2815	380	1	but	but	CCONJ
taxlaw-2815	380	2	as	as	SCONJ
taxlaw-2815	380	3	we	we	PRON
taxlaw-2815	380	4	consider	consider	VERB
taxlaw-2815	380	5	the	the	DET
taxlaw-2815	380	6	state	state	NOUN
taxlaw-2815	380	7	of	of	ADP
taxlaw-2815	380	8	the	the	DET
taxlaw-2815	380	9	relief	relief	NOUN
taxlaw-2815	380	10	process	process	NOUN
taxlaw-2815	380	11	today	today	NOUN
taxlaw-2815	380	12	,	,	PUNCT
taxlaw-2815	380	13	let	let	VERB
taxlaw-2815	380	14	us	we	PRON
taxlaw-2815	380	15	also	also	ADV
taxlaw-2815	380	16	flip	flip	VERB
taxlaw-2815	380	17	the	the	DET
taxlaw-2815	380	18	“	"	PUNCT
taxlaw-2815	380	19	highly	highly	ADV
taxlaw-2815	380	20	valuable	valuable	ADJ
taxlaw-2815	380	21	privilege	privilege	NOUN
taxlaw-2815	380	22	”	"	PUNCT
taxlaw-2815	380	23	theory	theory	NOUN
taxlaw-2815	380	24	of	of	ADP
taxlaw-2815	380	25	joint	joint	ADJ
taxlaw-2815	380	26	liability	liability	NOUN
taxlaw-2815	380	27	on	on	ADP
taxlaw-2815	380	28	its	its	PRON
taxlaw-2815	380	29	head	head	NOUN
taxlaw-2815	380	30	.	.	PUNCT
taxlaw-2815	381	1	considerable	considerable	ADJ
taxlaw-2815	381	2	resources	resource	NOUN
taxlaw-2815	381	3	are	be	AUX
taxlaw-2815	381	4	devoted	devote	VERB
taxlaw-2815	381	5	to	to	ADP
taxlaw-2815	381	6	the	the	DET
taxlaw-2815	381	7	resolution	resolution	NOUN
taxlaw-2815	381	8	of	of	ADP
taxlaw-2815	381	9	these	these	DET
taxlaw-2815	381	10	highly	highly	ADV
taxlaw-2815	381	11	factual	factual	ADJ
taxlaw-2815	381	12	“	"	PUNCT
taxlaw-2815	381	13	hesaid	hesaid	PROPN
taxlaw-2815	381	14	,	,	PUNCT
taxlaw-2815	381	15	she	she	PRON
taxlaw-2815	381	16	-	-	PUNCT
taxlaw-2815	381	17	said	say	VERB
taxlaw-2815	381	18	”	"	PUNCT
taxlaw-2815	381	19	marital	marital	ADJ
taxlaw-2815	381	20	disputes	dispute	NOUN
taxlaw-2815	381	21	each	each	DET
taxlaw-2815	381	22	year	year	NOUN
taxlaw-2815	381	23	.	.	PUNCT
taxlaw-2815	382	1	are	be	AUX
taxlaw-2815	382	2	these	these	DET
taxlaw-2815	382	3	costs	cost	NOUN
taxlaw-2815	382	4	really	really	ADV
taxlaw-2815	382	5	worth	worth	ADJ
taxlaw-2815	382	6	the	the	DET
taxlaw-2815	382	7	benefits	benefit	NOUN
taxlaw-2815	382	8	of	of	ADP
taxlaw-2815	382	9	joint	joint	ADJ
taxlaw-2815	382	10	and	and	CCONJ
taxlaw-2815	382	11	several	several	ADJ
taxlaw-2815	382	12	liability	liability	NOUN
taxlaw-2815	382	13	to	to	ADP
taxlaw-2815	382	14	the	the	DET
taxlaw-2815	382	15	government	government	NOUN
taxlaw-2815	382	16	?	?	PUNCT
taxlaw-2815	383	1	in	in	ADP
taxlaw-2815	383	2	other	other	ADJ
taxlaw-2815	383	3	words	word	NOUN
taxlaw-2815	383	4	,	,	PUNCT
taxlaw-2815	383	5	would	would	AUX
taxlaw-2815	383	6	the	the	DET
taxlaw-2815	383	7	service	service	NOUN
taxlaw-2815	383	8	be	be	AUX
taxlaw-2815	383	9	better	well	ADJ
taxlaw-2815	383	10	off	off	ADV
taxlaw-2815	383	11	if	if	SCONJ
taxlaw-2815	383	12	congress	congress	PROPN
taxlaw-2815	383	13	repealed	repeal	VERB
taxlaw-2815	383	14	§	§	PROPN
taxlaw-2815	383	15	6013(d)(3	6013(d)(3	NUM
taxlaw-2815	383	16	)	)	PUNCT
taxlaw-2815	383	17	and	and	CCONJ
taxlaw-2815	383	18	adopted	adopt	VERB
taxlaw-2815	383	19	a	a	DET
taxlaw-2815	383	20	system	system	NOUN
taxlaw-2815	383	21	of	of	ADP
taxlaw-2815	383	22	separate	separate	ADJ
taxlaw-2815	383	23	rather	rather	ADV
taxlaw-2815	383	24	than	than	ADP
taxlaw-2815	383	25	joint	joint	ADJ
taxlaw-2815	383	26	liability	liability	NOUN
taxlaw-2815	383	27	for	for	ADP
taxlaw-2815	383	28	spouses	spouse	NOUN
taxlaw-2815	383	29	?	?	PUNCT
taxlaw-2815	384	1	given	give	VERB
taxlaw-2815	384	2	the	the	DET
taxlaw-2815	384	3	divorce	divorce	NOUN
taxlaw-2815	384	4	rate	rate	NOUN
taxlaw-2815	384	5	,	,	PUNCT
taxlaw-2815	384	6	among	among	ADP
taxlaw-2815	384	7	other	other	ADJ
taxlaw-2815	384	8	factors	factor	NOUN
taxlaw-2815	384	9	,	,	PUNCT
taxlaw-2815	384	10	would	would	AUX
taxlaw-2815	384	11	it	it	PRON
taxlaw-2815	384	12	not	not	PART
taxlaw-2815	384	13	be	be	AUX
taxlaw-2815	384	14	easier	easy	ADJ
taxlaw-2815	384	15	income	income	NOUN
taxlaw-2815	384	16	is	be	AUX
taxlaw-2815	384	17	reported	report	VERB
taxlaw-2815	384	18	on	on	ADP
taxlaw-2815	384	19	a	a	DET
taxlaw-2815	384	20	joint	joint	ADJ
taxlaw-2815	384	21	return	return	NOUN
taxlaw-2815	384	22	than	than	ADP
taxlaw-2815	384	23	when	when	SCONJ
taxlaw-2815	384	24	a	a	DET
taxlaw-2815	384	25	husband	husband	NOUN
taxlaw-2815	384	26	and	and	CCONJ
taxlaw-2815	384	27	wife	wife	NOUN
taxlaw-2815	384	28	file	file	VERB
taxlaw-2815	384	29	separate	separate	ADJ
taxlaw-2815	384	30	returns	return	NOUN
taxlaw-2815	384	31	.	.	PUNCT
taxlaw-2815	385	1	the	the	DET
taxlaw-2815	385	2	price	price	NOUN
taxlaw-2815	385	3	which	which	PRON
taxlaw-2815	385	4	the	the	DET
taxlaw-2815	385	5	law	law	NOUN
taxlaw-2815	385	6	exacts	exact	VERB
taxlaw-2815	385	7	for	for	ADP
taxlaw-2815	385	8	this	this	DET
taxlaw-2815	385	9	privilege	privilege	NOUN
taxlaw-2815	385	10	is	be	AUX
taxlaw-2815	385	11	that	that	SCONJ
taxlaw-2815	385	12	taxpayers	taxpayer	NOUN
taxlaw-2815	385	13	who	who	PRON
taxlaw-2815	385	14	file	file	VERB
taxlaw-2815	385	15	a	a	DET
taxlaw-2815	385	16	joint	joint	ADJ
taxlaw-2815	385	17	return	return	NOUN
taxlaw-2815	385	18	are	be	AUX
taxlaw-2815	385	19	jointly	jointly	ADV
taxlaw-2815	385	20	and	and	CCONJ
taxlaw-2815	385	21	severally	severally	ADV
taxlaw-2815	385	22	liable	liable	ADJ
taxlaw-2815	385	23	for	for	ADP
taxlaw-2815	385	24	the	the	DET
taxlaw-2815	385	25	amount	amount	NOUN
taxlaw-2815	385	26	of	of	ADP
taxlaw-2815	385	27	tax	tax	NOUN
taxlaw-2815	385	28	due	due	ADJ
taxlaw-2815	385	29	,	,	PUNCT
taxlaw-2815	385	30	regardless	regardless	ADV
taxlaw-2815	385	31	of	of	ADP
taxlaw-2815	385	32	the	the	DET
taxlaw-2815	385	33	source	source	NOUN
taxlaw-2815	385	34	of	of	ADP
taxlaw-2815	385	35	income	income	NOUN
taxlaw-2815	385	36	reported	report	VERB
taxlaw-2815	385	37	and	and	CCONJ
taxlaw-2815	385	38	notwithstanding	notwithstanding	ADP
taxlaw-2815	385	39	the	the	DET
taxlaw-2815	385	40	fact	fact	NOUN
taxlaw-2815	385	41	that	that	SCONJ
taxlaw-2815	385	42	one	one	NUM
taxlaw-2815	385	43	spouse	spouse	NOUN
taxlaw-2815	385	44	may	may	AUX
taxlaw-2815	385	45	be	be	AUX
taxlaw-2815	385	46	less	less	ADV
taxlaw-2815	385	47	informed	informed	ADJ
taxlaw-2815	385	48	about	about	ADP
taxlaw-2815	385	49	the	the	DET
taxlaw-2815	385	50	contents	content	NOUN
taxlaw-2815	385	51	of	of	ADP
taxlaw-2815	385	52	the	the	DET
taxlaw-2815	385	53	return	return	NOUN
taxlaw-2815	385	54	.	.	PUNCT
taxlaw-2815	385	55	”	"	PUNCT
taxlaw-2815	385	56	)	)	PUNCT
taxlaw-2815	385	57	(	(	PUNCT
taxlaw-2815	385	58	citation	citation	NOUN
taxlaw-2815	385	59	omitted	omit	VERB
taxlaw-2815	385	60	)	)	PUNCT
taxlaw-2815	385	61	,	,	PUNCT
taxlaw-2815	385	62	aff'g	aff'g	VERB
taxlaw-2815	385	63	55	55	NUM
taxlaw-2815	385	64	t.c.m	t.c.m	NOUN
taxlaw-2815	385	65	.	.	PUNCT
taxlaw-2815	386	1	(	(	PUNCT
taxlaw-2815	386	2	cch	cch	NOUN
taxlaw-2815	386	3	)	)	PUNCT
taxlaw-2815	386	4	135	135	NUM
taxlaw-2815	386	5	;	;	PUNCT
taxlaw-2815	386	6	estate	estate	NOUN
taxlaw-2815	386	7	of	of	ADP
taxlaw-2815	386	8	woodward	woodward	PROPN
taxlaw-2815	386	9	v.	v.	ADP
taxlaw-2815	386	10	comm’r	comm’r	PROPN
taxlaw-2815	386	11	,	,	PUNCT
taxlaw-2815	386	12	t.c	t.c	PROPN
taxlaw-2815	386	13	.	.	PROPN
taxlaw-2815	386	14	memo	memo	NOUN
taxlaw-2815	386	15	1995	1995	NUM
taxlaw-2815	386	16	-	-	SYM
taxlaw-2815	386	17	523	523	NUM
taxlaw-2815	386	18	(	(	PUNCT
taxlaw-2815	386	19	“	"	PUNCT
taxlaw-2815	386	20	the	the	DET
taxlaw-2815	386	21	privilege	privilege	NOUN
taxlaw-2815	386	22	of	of	ADP
taxlaw-2815	386	23	filing	file	VERB
taxlaw-2815	386	24	a	a	DET
taxlaw-2815	386	25	joint	joint	ADJ
taxlaw-2815	386	26	income	income	NOUN
taxlaw-2815	386	27	tax	tax	NOUN
taxlaw-2815	386	28	return	return	NOUN
taxlaw-2815	386	29	does	do	AUX
taxlaw-2815	386	30	not	not	PART
taxlaw-2815	386	31	come	come	VERB
taxlaw-2815	386	32	without	without	ADP
taxlaw-2815	386	33	a	a	DET
taxlaw-2815	386	34	price	price	NOUN
taxlaw-2815	386	35	,	,	PUNCT
taxlaw-2815	386	36	however	however	ADV
taxlaw-2815	386	37	.	.	PUNCT
taxlaw-2815	387	1	thus	thus	ADV
taxlaw-2815	387	2	,	,	PUNCT
taxlaw-2815	387	3	as	as	ADP
taxlaw-2815	387	4	a	a	DET
taxlaw-2815	387	5	general	general	ADJ
taxlaw-2815	387	6	rule	rule	NOUN
taxlaw-2815	387	7	,	,	PUNCT
taxlaw-2815	387	8	spouses	spouse	NOUN
taxlaw-2815	387	9	who	who	PRON
taxlaw-2815	387	10	file	file	VERB
taxlaw-2815	387	11	joint	joint	ADJ
taxlaw-2815	387	12	income	income	NOUN
taxlaw-2815	387	13	tax	tax	NOUN
taxlaw-2815	387	14	returns	return	NOUN
taxlaw-2815	387	15	are	be	AUX
taxlaw-2815	387	16	jointly	jointly	ADV
taxlaw-2815	387	17	and	and	CCONJ
taxlaw-2815	387	18	severally	severally	ADV
taxlaw-2815	387	19	liable	liable	ADJ
taxlaw-2815	387	20	for	for	ADP
taxlaw-2815	387	21	the	the	DET
taxlaw-2815	387	22	full	full	ADJ
taxlaw-2815	387	23	amount	amount	NOUN
taxlaw-2815	387	24	of	of	ADP
taxlaw-2815	387	25	tax	tax	NOUN
taxlaw-2815	387	26	due	due	ADJ
taxlaw-2815	387	27	on	on	ADP
taxlaw-2815	387	28	the	the	DET
taxlaw-2815	387	29	combined	combined	ADJ
taxlaw-2815	387	30	incomes	income	NOUN
taxlaw-2815	387	31	.	.	PUNCT
taxlaw-2815	387	32	”	"	PUNCT
taxlaw-2815	387	33	)	)	PUNCT
taxlaw-2815	387	34	.	.	PUNCT
taxlaw-2815	388	1	76	76	NUM
taxlaw-2815	388	2	as	as	SCONJ
taxlaw-2815	388	3	mentioned	mention	VERB
taxlaw-2815	388	4	in	in	ADP
taxlaw-2815	388	5	note	note	NOUN
taxlaw-2815	388	6	4	4	NUM
taxlaw-2815	388	7	,	,	PUNCT
taxlaw-2815	388	8	supra	supra	NOUN
taxlaw-2815	388	9	,	,	PUNCT
taxlaw-2815	388	10	in	in	ADP
taxlaw-2815	388	11	almost	almost	ADV
taxlaw-2815	388	12	all	all	PRON
taxlaw-2815	388	13	cases	case	NOUN
taxlaw-2815	388	14	married	married	ADJ
taxlaw-2815	388	15	taxpayers	taxpayer	NOUN
taxlaw-2815	388	16	face	face	VERB
taxlaw-2815	388	17	a	a	DET
taxlaw-2815	388	18	higher	high	ADJ
taxlaw-2815	388	19	liability	liability	NOUN
taxlaw-2815	388	20	if	if	SCONJ
taxlaw-2815	388	21	they	they	PRON
taxlaw-2815	388	22	elect	elect	VERB
taxlaw-2815	388	23	the	the	DET
taxlaw-2815	388	24	married	married	ADJ
taxlaw-2815	388	25	filing	filing	NOUN
taxlaw-2815	388	26	separately	separately	ADV
taxlaw-2815	388	27	status	status	NOUN
taxlaw-2815	388	28	.	.	PUNCT
taxlaw-2815	389	1	this	this	PRON
taxlaw-2815	389	2	holds	hold	VERB
taxlaw-2815	389	3	true	true	ADJ
taxlaw-2815	389	4	for	for	ADP
taxlaw-2815	389	5	two	two	NUM
taxlaw-2815	389	6	high	high	ADJ
taxlaw-2815	389	7	-	-	PUNCT
taxlaw-2815	389	8	earners	earner	NOUN
taxlaw-2815	389	9	,	,	PUNCT
taxlaw-2815	389	10	who	who	PRON
taxlaw-2815	389	11	face	face	VERB
taxlaw-2815	389	12	a	a	DET
taxlaw-2815	389	13	penalty	penalty	NOUN
taxlaw-2815	389	14	on	on	ADP
taxlaw-2815	389	15	a	a	DET
taxlaw-2815	389	16	married	married	ADJ
taxlaw-2815	389	17	filing	filing	NOUN
taxlaw-2815	389	18	joint	joint	ADJ
taxlaw-2815	389	19	return	return	NOUN
taxlaw-2815	389	20	relative	relative	ADJ
taxlaw-2815	389	21	to	to	ADP
taxlaw-2815	389	22	what	what	PRON
taxlaw-2815	389	23	two	two	NUM
taxlaw-2815	389	24	unmarried	unmarried	ADJ
taxlaw-2815	389	25	taxpayers	taxpayer	NOUN
taxlaw-2815	389	26	would	would	AUX
taxlaw-2815	389	27	pay	pay	VERB
taxlaw-2815	389	28	in	in	ADP
taxlaw-2815	389	29	the	the	DET
taxlaw-2815	389	30	aggregate	aggregate	NOUN
taxlaw-2815	389	31	yet	yet	ADV
taxlaw-2815	389	32	would	would	AUX
taxlaw-2815	389	33	be	be	AUX
taxlaw-2815	389	34	subject	subject	ADJ
taxlaw-2815	389	35	to	to	ADP
taxlaw-2815	389	36	an	an	DET
taxlaw-2815	389	37	even	even	ADV
taxlaw-2815	389	38	higher	high	ADJ
taxlaw-2815	389	39	liability	liability	NOUN
taxlaw-2815	389	40	if	if	SCONJ
taxlaw-2815	389	41	they	they	PRON
taxlaw-2815	389	42	elected	elect	VERB
taxlaw-2815	389	43	married	married	ADJ
taxlaw-2815	389	44	filing	file	VERB
taxlaw-2815	389	45	separately	separately	ADV
taxlaw-2815	389	46	status	status	NOUN
taxlaw-2815	389	47	.	.	PUNCT
taxlaw-2815	390	1	2012	2012	NUM
taxlaw-2815	390	2	]	]	PUNCT
taxlaw-2815	390	3	decoupling	decouple	VERB
taxlaw-2815	390	4	taxes	taxis	NOUN
taxlaw-2815	390	5	and	and	CCONJ
taxlaw-2815	390	6	marriage	marriage	NOUN
taxlaw-2815	390	7	111	111	NUM
taxlaw-2815	390	8	and	and	CCONJ
taxlaw-2815	390	9	more	more	ADV
taxlaw-2815	390	10	efficient	efficient	ADJ
taxlaw-2815	390	11	to	to	PART
taxlaw-2815	390	12	treat	treat	VERB
taxlaw-2815	390	13	each	each	DET
taxlaw-2815	390	14	taxpayer	taxpayer	NOUN
taxlaw-2815	390	15	as	as	ADP
taxlaw-2815	390	16	responsible	responsible	ADJ
taxlaw-2815	390	17	for	for	ADP
taxlaw-2815	390	18	his	his	PRON
taxlaw-2815	390	19	or	or	CCONJ
taxlaw-2815	390	20	her	her	PRON
taxlaw-2815	390	21	own	own	ADJ
taxlaw-2815	390	22	income	income	NOUN
taxlaw-2815	390	23	tax	tax	NOUN
taxlaw-2815	390	24	liability	liability	NOUN
taxlaw-2815	390	25	?	?	PUNCT
taxlaw-2815	391	1	an	an	DET
taxlaw-2815	391	2	overview	overview	NOUN
taxlaw-2815	391	3	of	of	ADP
taxlaw-2815	391	4	innocent	innocent	ADJ
taxlaw-2815	391	5	spouse	spouse	NOUN
taxlaw-2815	391	6	relief	relief	NOUN
taxlaw-2815	391	7	will	will	AUX
taxlaw-2815	391	8	provide	provide	VERB
taxlaw-2815	391	9	context	context	NOUN
taxlaw-2815	391	10	to	to	ADP
taxlaw-2815	391	11	these	these	DET
taxlaw-2815	391	12	questions	question	NOUN
taxlaw-2815	391	13	.	.	PUNCT
taxlaw-2815	392	1	a.	a.	NOUN
taxlaw-2815	392	2	evolution	evolution	NOUN
taxlaw-2815	392	3	of	of	ADP
taxlaw-2815	392	4	innocent	innocent	ADJ
taxlaw-2815	392	5	spouse	spouse	NOUN
taxlaw-2815	392	6	relief	relief	NOUN
taxlaw-2815	392	7	:	:	PUNCT
taxlaw-2815	392	8	1971	1971	NUM
taxlaw-2815	392	9	-	-	SYM
taxlaw-2815	392	10	1998	1998	NUM
taxlaw-2815	392	11	for	for	ADP
taxlaw-2815	392	12	decades	decade	NOUN
taxlaw-2815	392	13	prior	prior	ADV
taxlaw-2815	392	14	to	to	ADP
taxlaw-2815	392	15	1971	1971	NUM
taxlaw-2815	392	16	,	,	PUNCT
taxlaw-2815	392	17	spouses	spouse	NOUN
taxlaw-2815	392	18	who	who	PRON
taxlaw-2815	392	19	filed	file	VERB
taxlaw-2815	392	20	joint	joint	ADJ
taxlaw-2815	392	21	returns	return	NOUN
taxlaw-2815	392	22	were	be	AUX
taxlaw-2815	392	23	held	hold	VERB
taxlaw-2815	392	24	jointly	jointly	ADV
taxlaw-2815	392	25	liable	liable	ADJ
taxlaw-2815	392	26	for	for	ADP
taxlaw-2815	392	27	any	any	DET
taxlaw-2815	392	28	resulting	result	VERB
taxlaw-2815	392	29	deficiency	deficiency	NOUN
taxlaw-2815	392	30	or	or	CCONJ
taxlaw-2815	392	31	underpayment	underpayment	NOUN
taxlaw-2815	392	32	.	.	PUNCT
taxlaw-2815	393	1	to	to	PART
taxlaw-2815	393	2	avoid	avoid	VERB
taxlaw-2815	393	3	joint	joint	ADJ
taxlaw-2815	393	4	liability	liability	NOUN
taxlaw-2815	393	5	,	,	PUNCT
taxlaw-2815	393	6	a	a	DET
taxlaw-2815	393	7	spouse	spouse	NOUN
taxlaw-2815	393	8	had	have	VERB
taxlaw-2815	393	9	to	to	PART
taxlaw-2815	393	10	show	show	VERB
taxlaw-2815	393	11	that	that	SCONJ
taxlaw-2815	393	12	there	there	PRON
taxlaw-2815	393	13	was	be	VERB
taxlaw-2815	393	14	no	no	DET
taxlaw-2815	393	15	valid	valid	ADJ
taxlaw-2815	393	16	joint	joint	ADJ
taxlaw-2815	393	17	return	return	NOUN
taxlaw-2815	393	18	.	.	PUNCT
taxlaw-2815	394	1	forgery	forgery	NOUN
taxlaw-2815	394	2	was	be	AUX
taxlaw-2815	394	3	one	one	NUM
taxlaw-2815	394	4	possible	possible	ADJ
taxlaw-2815	394	5	defense	defense	NOUN
taxlaw-2815	394	6	;	;	PUNCT
taxlaw-2815	394	7	where	where	SCONJ
taxlaw-2815	394	8	a	a	DET
taxlaw-2815	394	9	court	court	NOUN
taxlaw-2815	394	10	found	find	VERB
taxlaw-2815	394	11	that	that	SCONJ
taxlaw-2815	394	12	a	a	DET
taxlaw-2815	394	13	signature	signature	NOUN
taxlaw-2815	394	14	was	be	AUX
taxlaw-2815	394	15	forged	forge	VERB
taxlaw-2815	394	16	,	,	PUNCT
taxlaw-2815	394	17	it	it	PRON
taxlaw-2815	394	18	concluded	conclude	VERB
taxlaw-2815	394	19	that	that	SCONJ
taxlaw-2815	394	20	there	there	PRON
taxlaw-2815	394	21	was	be	VERB
taxlaw-2815	394	22	no	no	DET
taxlaw-2815	394	23	joint	joint	ADJ
taxlaw-2815	394	24	return	return	NOUN
taxlaw-2815	394	25	filed.77	filed.77	ADV
taxlaw-2815	394	26	another	another	DET
taxlaw-2815	394	27	possible	possible	ADJ
taxlaw-2815	394	28	defense	defense	NOUN
taxlaw-2815	394	29	was	be	AUX
taxlaw-2815	394	30	duress	duress	NOUN
taxlaw-2815	394	31	,	,	PUNCT
taxlaw-2815	394	32	with	with	ADP
taxlaw-2815	394	33	taxpayers	taxpayer	NOUN
taxlaw-2815	394	34	arguing	argue	VERB
taxlaw-2815	394	35	that	that	SCONJ
taxlaw-2815	394	36	a	a	DET
taxlaw-2815	394	37	return	return	NOUN
taxlaw-2815	394	38	is	be	AUX
taxlaw-2815	394	39	not	not	PART
taxlaw-2815	394	40	joint	joint	ADJ
taxlaw-2815	394	41	in	in	ADP
taxlaw-2815	394	42	the	the	DET
taxlaw-2815	394	43	absence	absence	NOUN
taxlaw-2815	394	44	of	of	ADP
taxlaw-2815	394	45	both	both	DET
taxlaw-2815	394	46	parties	party	NOUN
taxlaw-2815	394	47	’	'	PUNCT
taxlaw-2815	394	48	voluntary	voluntary	ADJ
taxlaw-2815	394	49	consent	consent	NOUN
taxlaw-2815	394	50	.	.	PUNCT
taxlaw-2815	395	1	courts	court	NOUN
taxlaw-2815	395	2	acknowledged	acknowledge	VERB
taxlaw-2815	395	3	that	that	SCONJ
taxlaw-2815	395	4	duress	duress	NOUN
taxlaw-2815	395	5	would	would	AUX
taxlaw-2815	395	6	be	be	AUX
taxlaw-2815	395	7	a	a	DET
taxlaw-2815	395	8	defense	defense	NOUN
taxlaw-2815	395	9	to	to	ADP
taxlaw-2815	395	10	a	a	DET
taxlaw-2815	395	11	joint	joint	ADJ
taxlaw-2815	395	12	liability	liability	NOUN
taxlaw-2815	395	13	if	if	SCONJ
taxlaw-2815	395	14	it	it	PRON
taxlaw-2815	395	15	was	be	AUX
taxlaw-2815	395	16	shown	show	VERB
taxlaw-2815	395	17	that	that	SCONJ
taxlaw-2815	395	18	the	the	DET
taxlaw-2815	395	19	duress	duress	NOUN
taxlaw-2815	395	20	existed	exist	VERB
taxlaw-2815	395	21	at	at	ADP
taxlaw-2815	395	22	the	the	DET
taxlaw-2815	395	23	time	time	NOUN
taxlaw-2815	395	24	the	the	DET
taxlaw-2815	395	25	return	return	NOUN
taxlaw-2815	395	26	was	be	AUX
taxlaw-2815	395	27	signed	sign	VERB
taxlaw-2815	395	28	;	;	PUNCT
taxlaw-2815	395	29	however	however	ADV
taxlaw-2815	395	30	,	,	PUNCT
taxlaw-2815	395	31	courts	court	NOUN
taxlaw-2815	395	32	defined	define	VERB
taxlaw-2815	395	33	duress	duress	NOUN
taxlaw-2815	395	34	narrowly	narrowly	ADV
taxlaw-2815	395	35	and	and	CCONJ
taxlaw-2815	395	36	taxpayers	taxpayer	NOUN
taxlaw-2815	395	37	were	be	AUX
taxlaw-2815	395	38	typically	typically	ADV
taxlaw-2815	395	39	unsuccessful	unsuccessful	ADJ
taxlaw-2815	395	40	in	in	ADP
taxlaw-2815	395	41	their	their	PRON
taxlaw-2815	395	42	duress	duress	NOUN
taxlaw-2815	395	43	claims.78	claims.78	NOUN
taxlaw-2815	395	44	in	in	ADP
taxlaw-2815	395	45	cases	case	NOUN
taxlaw-2815	395	46	where	where	SCONJ
taxlaw-2815	395	47	a	a	DET
taxlaw-2815	395	48	spouse	spouse	NOUN
taxlaw-2815	395	49	willingly	willingly	ADV
taxlaw-2815	395	50	signed	sign	VERB
taxlaw-2815	395	51	the	the	DET
taxlaw-2815	395	52	return	return	NOUN
taxlaw-2815	395	53	,	,	PUNCT
taxlaw-2815	395	54	courts	court	NOUN
taxlaw-2815	395	55	had	have	VERB
taxlaw-2815	395	56	no	no	DET
taxlaw-2815	395	57	avenue	avenue	NOUN
taxlaw-2815	395	58	to	to	PART
taxlaw-2815	395	59	provide	provide	VERB
taxlaw-2815	395	60	relief	relief	NOUN
taxlaw-2815	395	61	from	from	ADP
taxlaw-2815	395	62	joint	joint	ADJ
taxlaw-2815	395	63	liability	liability	NOUN
taxlaw-2815	395	64	,	,	PUNCT
taxlaw-2815	395	65	no	no	ADV
taxlaw-2815	395	66	matter	matter	ADV
taxlaw-2815	395	67	how	how	SCONJ
taxlaw-2815	395	68	sympathetic	sympathetic	ADJ
taxlaw-2815	395	69	the	the	DET
taxlaw-2815	395	70	facts	fact	NOUN
taxlaw-2815	395	71	.	.	PUNCT
taxlaw-2815	396	1	for	for	ADP
taxlaw-2815	396	2	example	example	NOUN
taxlaw-2815	396	3	,	,	PUNCT
taxlaw-2815	396	4	in	in	ADP
taxlaw-2815	396	5	scudder	scudder	PROPN
taxlaw-2815	396	6	v.	v.	PROPN
taxlaw-2815	396	7	commissioner	commissioner	PROPN
taxlaw-2815	396	8	,	,	PUNCT
taxlaw-2815	396	9	which	which	PRON
taxlaw-2815	396	10	predated	predate	VERB
taxlaw-2815	396	11	the	the	DET
taxlaw-2815	396	12	enactment	enactment	NOUN
taxlaw-2815	396	13	of	of	ADP
taxlaw-2815	396	14	the	the	DET
taxlaw-2815	396	15	first	first	ADJ
taxlaw-2815	396	16	innocent	innocent	ADJ
taxlaw-2815	396	17	spouse	spouse	NOUN
taxlaw-2815	396	18	provision	provision	NOUN
taxlaw-2815	396	19	,	,	PUNCT
taxlaw-2815	396	20	the	the	DET
taxlaw-2815	396	21	petitioner	petitioner	NOUN
taxlaw-2815	396	22	signed	sign	VERB
taxlaw-2815	396	23	a	a	DET
taxlaw-2815	396	24	joint	joint	ADJ
taxlaw-2815	396	25	return	return	NOUN
taxlaw-2815	396	26	but	but	CCONJ
taxlaw-2815	396	27	was	be	AUX
taxlaw-2815	396	28	unaware	unaware	ADJ
taxlaw-2815	396	29	that	that	SCONJ
taxlaw-2815	396	30	her	her	PRON
taxlaw-2815	396	31	husband	husband	NOUN
taxlaw-2815	396	32	had	have	AUX
taxlaw-2815	396	33	embezzled	embezzle	VERB
taxlaw-2815	396	34	money	money	NOUN
taxlaw-2815	396	35	and	and	CCONJ
taxlaw-2815	396	36	not	not	PART
taxlaw-2815	396	37	reported	report	VERB
taxlaw-2815	396	38	it	it	PRON
taxlaw-2815	396	39	on	on	ADP
taxlaw-2815	396	40	the	the	DET
taxlaw-2815	396	41	return	return	NOUN
taxlaw-2815	396	42	.	.	PUNCT
taxlaw-2815	397	1	the	the	DET
taxlaw-2815	397	2	service	service	NOUN
taxlaw-2815	397	3	held	hold	VERB
taxlaw-2815	397	4	her	she	PRON
taxlaw-2815	397	5	jointly	jointly	ADV
taxlaw-2815	397	6	liable	liable	ADJ
taxlaw-2815	397	7	for	for	ADP
taxlaw-2815	397	8	the	the	DET
taxlaw-2815	397	9	resulting	result	VERB
taxlaw-2815	397	10	deficiency	deficiency	NOUN
taxlaw-2815	397	11	,	,	PUNCT
taxlaw-2815	397	12	and	and	CCONJ
taxlaw-2815	397	13	the	the	DET
taxlaw-2815	397	14	tax	tax	NOUN
taxlaw-2815	397	15	court	court	NOUN
taxlaw-2815	397	16	,	,	PUNCT
taxlaw-2815	397	17	“	"	PUNCT
taxlaw-2815	397	18	with	with	ADP
taxlaw-2815	397	19	considerable	considerable	ADJ
taxlaw-2815	397	20	reluctance	reluctance	NOUN
taxlaw-2815	397	21	,	,	PUNCT
taxlaw-2815	397	22	”	"	PUNCT
taxlaw-2815	397	23	upheld	uphold	VERB
taxlaw-2815	397	24	the	the	DET
taxlaw-2815	397	25	determination	determination	NOUN
taxlaw-2815	397	26	:	:	PUNCT
taxlaw-2815	397	27	although	although	SCONJ
taxlaw-2815	397	28	we	we	PRON
taxlaw-2815	397	29	have	have	VERB
taxlaw-2815	397	30	much	much	ADJ
taxlaw-2815	397	31	sympathy	sympathy	NOUN
taxlaw-2815	397	32	for	for	ADP
taxlaw-2815	397	33	petitioner	petitioner	NOUN
taxlaw-2815	397	34	's	's	PART
taxlaw-2815	397	35	unhappy	unhappy	ADJ
taxlaw-2815	397	36	situation	situation	NOUN
taxlaw-2815	397	37	and	and	CCONJ
taxlaw-2815	397	38	are	be	AUX
taxlaw-2815	397	39	appalled	appal	VERB
taxlaw-2815	397	40	at	at	ADP
taxlaw-2815	397	41	the	the	DET
taxlaw-2815	397	42	harshness	harshness	NOUN
taxlaw-2815	397	43	of	of	ADP
taxlaw-2815	397	44	this	this	DET
taxlaw-2815	397	45	result	result	NOUN
taxlaw-2815	397	46	in	in	ADP
taxlaw-2815	397	47	the	the	DET
taxlaw-2815	397	48	instant	instant	ADJ
taxlaw-2815	397	49	case	case	NOUN
taxlaw-2815	397	50	,	,	PUNCT
taxlaw-2815	397	51	the	the	DET
taxlaw-2815	397	52	inflexible	inflexible	ADJ
taxlaw-2815	397	53	statute	statute	NOUN
taxlaw-2815	397	54	leaves	leave	VERB
taxlaw-2815	397	55	no	no	DET
taxlaw-2815	397	56	room	room	NOUN
taxlaw-2815	397	57	for	for	ADP
taxlaw-2815	397	58	amelioration	amelioration	NOUN
taxlaw-2815	397	59	.	.	PUNCT
taxlaw-2815	398	1	it	it	PRON
taxlaw-2815	398	2	would	would	AUX
taxlaw-2815	398	3	seem	seem	VERB
taxlaw-2815	398	4	that	that	SCONJ
taxlaw-2815	398	5	only	only	ADV
taxlaw-2815	398	6	remedial	remedial	ADJ
taxlaw-2815	398	7	legislation	legislation	NOUN
taxlaw-2815	398	8	can	can	AUX
taxlaw-2815	398	9	soften	soften	VERB
taxlaw-2815	398	10	the	the	DET
taxlaw-2815	398	11	impact	impact	NOUN
taxlaw-2815	398	12	of	of	ADP
taxlaw-2815	398	13	the	the	DET
taxlaw-2815	398	14	rule	rule	NOUN
taxlaw-2815	398	15	of	of	ADP
taxlaw-2815	398	16	strict	strict	ADJ
taxlaw-2815	398	17	individual	individual	ADJ
taxlaw-2815	398	18	liability	liability	NOUN
taxlaw-2815	398	19	for	for	ADP
taxlaw-2815	398	20	income	income	NOUN
taxlaw-2815	398	21	taxes	taxis	NOUN
taxlaw-2815	398	22	on	on	ADP
taxlaw-2815	398	23	the	the	DET
taxlaw-2815	398	24	many	many	ADJ
taxlaw-2815	398	25	married	married	ADJ
taxlaw-2815	398	26	women	woman	NOUN
taxlaw-2815	398	27	who	who	PRON
taxlaw-2815	398	28	are	be	AUX
taxlaw-2815	398	29	unknowingly	unknowingly	ADV
taxlaw-2815	398	30	subjected	subject	VERB
taxlaw-2815	398	31	to	to	ADP
taxlaw-2815	398	32	its	its	PRON
taxlaw-2815	398	33	provisions	provision	NOUN
taxlaw-2815	398	34	by	by	ADP
taxlaw-2815	398	35	filing	file	VERB
taxlaw-2815	398	36	joint	joint	ADJ
taxlaw-2815	398	37	returns.79	returns.79	NOUN
taxlaw-2815	398	38	this	this	DET
taxlaw-2815	398	39	plea	plea	NOUN
taxlaw-2815	398	40	did	do	AUX
taxlaw-2815	398	41	not	not	PART
taxlaw-2815	398	42	go	go	VERB
taxlaw-2815	398	43	unheard	unheard	ADJ
taxlaw-2815	398	44	.	.	PUNCT
taxlaw-2815	399	1	the	the	DET
taxlaw-2815	399	2	innocent	innocent	ADJ
taxlaw-2815	399	3	spouse	spouse	NOUN
taxlaw-2815	399	4	act	act	NOUN
taxlaw-2815	399	5	of	of	ADP
taxlaw-2815	399	6	197180	197180	NUM
taxlaw-2815	399	7	was	be	AUX
taxlaw-2815	399	8	said	say	VERB
taxlaw-2815	399	9	to	to	PART
taxlaw-2815	399	10	have	have	AUX
taxlaw-2815	399	11	reflected	reflect	VERB
taxlaw-2815	399	12	the	the	DET
taxlaw-2815	399	13	concern	concern	NOUN
taxlaw-2815	399	14	of	of	ADP
taxlaw-2815	399	15	congress	congress	PROPN
taxlaw-2815	399	16	“	"	PUNCT
taxlaw-2815	399	17	about	about	ADP
taxlaw-2815	399	18	the	the	DET
taxlaw-2815	399	19	‘	'	PUNCT
taxlaw-2815	399	20	grave	grave	ADJ
taxlaw-2815	399	21	injustice	injustice	NOUN
taxlaw-2815	399	22	’	'	PUNCT
taxlaw-2815	399	23	imposed	impose	VERB
taxlaw-2815	399	24	by	by	ADP
taxlaw-2815	399	25	joint	joint	ADJ
taxlaw-2815	399	26	and	and	CCONJ
taxlaw-2815	399	27	77	77	NUM
taxlaw-2815	399	28	see	see	NOUN
taxlaw-2815	399	29	e.g.	e.g.	ADV
taxlaw-2815	399	30	,	,	PUNCT
taxlaw-2815	399	31	dranow	dranow	NOUN
taxlaw-2815	399	32	v.	v.	ADP
taxlaw-2815	399	33	comm’r	comm’r	NOUN
taxlaw-2815	399	34	,	,	PUNCT
taxlaw-2815	399	35	27	27	NUM
taxlaw-2815	399	36	t.c.m	t.c.m	NOUN
taxlaw-2815	399	37	.	.	PUNCT
taxlaw-2815	400	1	(	(	PUNCT
taxlaw-2815	400	2	cch	cch	NOUN
taxlaw-2815	400	3	)	)	PUNCT
taxlaw-2815	400	4	1485	1485	NUM
taxlaw-2815	400	5	(	(	PUNCT
taxlaw-2815	400	6	1968	1968	NUM
taxlaw-2815	400	7	)	)	PUNCT
taxlaw-2815	400	8	.	.	PUNCT
taxlaw-2815	401	1	forgery	forgery	NOUN
taxlaw-2815	401	2	is	be	AUX
taxlaw-2815	401	3	to	to	PART
taxlaw-2815	401	4	be	be	AUX
taxlaw-2815	401	5	distinguished	distinguish	VERB
taxlaw-2815	401	6	from	from	ADP
taxlaw-2815	401	7	signing	sign	VERB
taxlaw-2815	401	8	someone	someone	PRON
taxlaw-2815	401	9	else	else	ADV
taxlaw-2815	401	10	’s	’s	PART
taxlaw-2815	401	11	name	name	NOUN
taxlaw-2815	401	12	with	with	ADP
taxlaw-2815	401	13	tacit	tacit	ADJ
taxlaw-2815	401	14	consent	consent	NOUN
taxlaw-2815	401	15	.	.	PUNCT
taxlaw-2815	402	1	thus	thus	ADV
taxlaw-2815	402	2	if	if	SCONJ
taxlaw-2815	402	3	one	one	NUM
taxlaw-2815	402	4	spouse	spouse	NOUN
taxlaw-2815	402	5	signs	sign	NOUN
taxlaw-2815	402	6	for	for	ADP
taxlaw-2815	402	7	the	the	DET
taxlaw-2815	402	8	other	other	ADJ
taxlaw-2815	402	9	,	,	PUNCT
taxlaw-2815	402	10	the	the	DET
taxlaw-2815	402	11	court	court	NOUN
taxlaw-2815	402	12	will	will	AUX
taxlaw-2815	402	13	uphold	uphold	VERB
taxlaw-2815	402	14	joint	joint	ADJ
taxlaw-2815	402	15	liability	liability	NOUN
taxlaw-2815	402	16	where	where	SCONJ
taxlaw-2815	402	17	it	it	PRON
taxlaw-2815	402	18	finds	find	VERB
taxlaw-2815	402	19	that	that	SCONJ
taxlaw-2815	402	20	the	the	DET
taxlaw-2815	402	21	non	non	ADJ
taxlaw-2815	402	22	-	-	ADJ
taxlaw-2815	402	23	signing	signing	ADJ
taxlaw-2815	402	24	spouse	spouse	NOUN
taxlaw-2815	402	25	tacitly	tacitly	ADV
taxlaw-2815	402	26	consented	consent	VERB
taxlaw-2815	402	27	to	to	ADP
taxlaw-2815	402	28	the	the	DET
taxlaw-2815	402	29	signing	signing	NOUN
taxlaw-2815	402	30	spouse	spouse	NOUN
taxlaw-2815	402	31	’s	’s	PART
taxlaw-2815	402	32	action	action	NOUN
taxlaw-2815	402	33	.	.	PUNCT
taxlaw-2815	403	1	see	see	VERB
taxlaw-2815	403	2	,	,	PUNCT
taxlaw-2815	403	3	e.g.	e.g.	ADV
taxlaw-2815	403	4	,	,	PUNCT
taxlaw-2815	403	5	abrams	abrams	PROPN
taxlaw-2815	403	6	v.	v.	ADP
taxlaw-2815	403	7	comm’r	comm’r	PROPN
taxlaw-2815	403	8	,	,	PUNCT
taxlaw-2815	403	9	53	53	NUM
taxlaw-2815	403	10	t.c	t.c	PROPN
taxlaw-2815	403	11	.	.	PROPN
taxlaw-2815	403	12	230	230	NUM
taxlaw-2815	403	13	(	(	PUNCT
taxlaw-2815	403	14	1969	1969	NUM
taxlaw-2815	403	15	)	)	PUNCT
taxlaw-2815	403	16	.	.	PUNCT
taxlaw-2815	404	1	78	78	NUM
taxlaw-2815	404	2	see	see	VERB
taxlaw-2815	404	3	e.g.	e.g.	ADV
taxlaw-2815	404	4	,	,	PUNCT
taxlaw-2815	404	5	stanley	stanley	PROPN
taxlaw-2815	404	6	v.	v.	PROPN
taxlaw-2815	404	7	comm’r	comm’r	PROPN
taxlaw-2815	404	8	,	,	PUNCT
taxlaw-2815	404	9	45	45	NUM
taxlaw-2815	404	10	t.c	t.c	PROPN
taxlaw-2815	404	11	.	.	PROPN
taxlaw-2815	404	12	555	555	NUM
taxlaw-2815	404	13	,	,	PUNCT
taxlaw-2815	404	14	563	563	NUM
taxlaw-2815	404	15	(	(	PUNCT
taxlaw-2815	404	16	1966	1966	NUM
taxlaw-2815	404	17	)	)	PUNCT
taxlaw-2815	404	18	(	(	PUNCT
taxlaw-2815	404	19	holding	hold	VERB
taxlaw-2815	404	20	that	that	SCONJ
taxlaw-2815	404	21	the	the	DET
taxlaw-2815	404	22	taxpayer	taxpayer	NOUN
taxlaw-2815	404	23	“	"	PUNCT
taxlaw-2815	404	24	failed	fail	VERB
taxlaw-2815	404	25	to	to	PART
taxlaw-2815	404	26	prove	prove	VERB
taxlaw-2815	404	27	the	the	DET
taxlaw-2815	404	28	necessary	necessary	ADJ
taxlaw-2815	404	29	causal	causal	ADJ
taxlaw-2815	404	30	relationship	relationship	NOUN
taxlaw-2815	404	31	between	between	ADP
taxlaw-2815	404	32	her	her	PRON
taxlaw-2815	404	33	fear	fear	NOUN
taxlaw-2815	404	34	of	of	ADP
taxlaw-2815	404	35	[	[	PUNCT
taxlaw-2815	404	36	her	her	PRON
taxlaw-2815	404	37	husband	husband	NOUN
taxlaw-2815	404	38	]	]	PUNCT
taxlaw-2815	404	39	and	and	CCONJ
taxlaw-2815	404	40	her	her	PRON
taxlaw-2815	404	41	signing	signing	NOUN
taxlaw-2815	404	42	of	of	ADP
taxlaw-2815	404	43	the	the	DET
taxlaw-2815	404	44	returns	return	NOUN
taxlaw-2815	404	45	”	"	PUNCT
taxlaw-2815	404	46	)	)	PUNCT
taxlaw-2815	404	47	;	;	PUNCT
taxlaw-2815	404	48	federbush	federbush	ADJ
taxlaw-2815	404	49	v.	v.	ADP
taxlaw-2815	404	50	comm’r	comm’r	ADJ
taxlaw-2815	404	51	,	,	PUNCT
taxlaw-2815	404	52	34	34	NUM
taxlaw-2815	404	53	t.c	t.c	PROPN
taxlaw-2815	404	54	.	.	PROPN
taxlaw-2815	404	55	740	740	NUM
taxlaw-2815	404	56	,	,	PUNCT
taxlaw-2815	404	57	754–58	754–58	PROPN
taxlaw-2815	404	58	(	(	PUNCT
taxlaw-2815	404	59	1960	1960	NUM
taxlaw-2815	404	60	)	)	PUNCT
taxlaw-2815	404	61	,	,	PUNCT
taxlaw-2815	404	62	aff’d	aff’d	VERB
taxlaw-2815	404	63	per	per	ADP
taxlaw-2815	404	64	curiam	curiam	NOUN
taxlaw-2815	404	65	,	,	PUNCT
taxlaw-2815	404	66	325	325	NUM
taxlaw-2815	404	67	f.2d	f.2d	ADP
taxlaw-2815	404	68	1	1	NUM
taxlaw-2815	404	69	(	(	PUNCT
taxlaw-2815	404	70	2d	2d	NUM
taxlaw-2815	404	71	cir	cir	NOUN
taxlaw-2815	404	72	.	.	PROPN
taxlaw-2815	404	73	1963	1963	NUM
taxlaw-2815	404	74	)	)	PUNCT
taxlaw-2815	404	75	;	;	PUNCT
taxlaw-2815	404	76	estate	estate	NOUN
taxlaw-2815	404	77	of	of	ADP
taxlaw-2815	404	78	aylesworth	aylesworth	ADV
taxlaw-2815	404	79	v.	v.	ADP
taxlaw-2815	404	80	comm’r	comm’r	NOUN
taxlaw-2815	404	81	,	,	PUNCT
taxlaw-2815	404	82	24	24	NUM
taxlaw-2815	404	83	t.c	t.c	PROPN
taxlaw-2815	404	84	.	.	PROPN
taxlaw-2815	404	85	134	134	NUM
taxlaw-2815	404	86	,	,	PUNCT
taxlaw-2815	404	87	145–46	145–46	PROPN
taxlaw-2815	404	88	(	(	PUNCT
taxlaw-2815	404	89	1955	1955	NUM
taxlaw-2815	404	90	)	)	PUNCT
taxlaw-2815	404	91	(	(	PUNCT
taxlaw-2815	404	92	holding	hold	VERB
taxlaw-2815	404	93	that	that	DET
taxlaw-2815	404	94	taxpayer	taxpayer	NOUN
taxlaw-2815	404	95	’s	’s	PART
taxlaw-2815	404	96	abuse	abuse	NOUN
taxlaw-2815	404	97	at	at	ADP
taxlaw-2815	404	98	the	the	DET
taxlaw-2815	404	99	hands	hand	NOUN
taxlaw-2815	404	100	of	of	ADP
taxlaw-2815	404	101	her	her	PRON
taxlaw-2815	404	102	husband	husband	NOUN
taxlaw-2815	404	103	did	do	AUX
taxlaw-2815	404	104	not	not	PART
taxlaw-2815	404	105	constitute	constitute	VERB
taxlaw-2815	404	106	duress	duress	NOUN
taxlaw-2815	404	107	)	)	PUNCT
taxlaw-2815	404	108	.	.	PUNCT
taxlaw-2815	405	1	the	the	DET
taxlaw-2815	405	2	aylesworth	aylesworth	PROPN
taxlaw-2815	405	3	opinion	opinion	NOUN
taxlaw-2815	405	4	noted	note	VERB
taxlaw-2815	405	5	:	:	PUNCT
taxlaw-2815	405	6	“	"	PUNCT
taxlaw-2815	405	7	the	the	DET
taxlaw-2815	405	8	filing	filing	NOUN
taxlaw-2815	405	9	of	of	ADP
taxlaw-2815	405	10	joint	joint	ADJ
taxlaw-2815	405	11	returns	return	NOUN
taxlaw-2815	405	12	resulted	result	VERB
taxlaw-2815	405	13	in	in	ADP
taxlaw-2815	405	14	a	a	DET
taxlaw-2815	405	15	substantially	substantially	ADV
taxlaw-2815	405	16	reduced	reduce	VERB
taxlaw-2815	405	17	tax	tax	NOUN
taxlaw-2815	405	18	burden	burden	NOUN
taxlaw-2815	405	19	for	for	ADP
taxlaw-2815	405	20	the	the	DET
taxlaw-2815	405	21	couple	couple	NOUN
taxlaw-2815	405	22	as	as	ADP
taxlaw-2815	405	23	a	a	DET
taxlaw-2815	405	24	result	result	NOUN
taxlaw-2815	405	25	of	of	ADP
taxlaw-2815	405	26	the	the	DET
taxlaw-2815	405	27	split	split	ADJ
taxlaw-2815	405	28	income	income	NOUN
taxlaw-2815	405	29	provisions	provision	NOUN
taxlaw-2815	405	30	,	,	PUNCT
taxlaw-2815	405	31	and	and	CCONJ
taxlaw-2815	405	32	we	we	PRON
taxlaw-2815	405	33	should	should	AUX
taxlaw-2815	405	34	be	be	AUX
taxlaw-2815	405	35	very	very	ADV
taxlaw-2815	405	36	slow	slow	ADJ
taxlaw-2815	405	37	to	to	PART
taxlaw-2815	405	38	conclude	conclude	VERB
taxlaw-2815	405	39	that	that	SCONJ
taxlaw-2815	405	40	the	the	DET
taxlaw-2815	405	41	signature	signature	NOUN
taxlaw-2815	405	42	of	of	ADP
taxlaw-2815	405	43	the	the	DET
taxlaw-2815	405	44	wife	wife	NOUN
taxlaw-2815	405	45	is	be	AUX
taxlaw-2815	405	46	to	to	PART
taxlaw-2815	405	47	be	be	AUX
taxlaw-2815	405	48	regarded	regard	VERB
taxlaw-2815	405	49	as	as	ADP
taxlaw-2815	405	50	having	having	AUX
taxlaw-2815	405	51	been	be	AUX
taxlaw-2815	405	52	obtained	obtain	VERB
taxlaw-2815	405	53	by	by	ADP
taxlaw-2815	405	54	fraud	fraud	NOUN
taxlaw-2815	405	55	or	or	CCONJ
taxlaw-2815	405	56	duress	duress	NOUN
taxlaw-2815	405	57	.	.	PUNCT
taxlaw-2815	405	58	”	"	PUNCT
taxlaw-2815	406	1	i	i	PRON
taxlaw-2815	406	2	d.	d.	VERB
taxlaw-2815	406	3	at	at	ADP
taxlaw-2815	406	4	146	146	NUM
taxlaw-2815	406	5	.	.	PUNCT
taxlaw-2815	406	6	79	79	NUM
taxlaw-2815	406	7	scudder	scudder	NOUN
taxlaw-2815	406	8	v.	v.	ADP
taxlaw-2815	406	9	comm’r	comm’r	NOUN
taxlaw-2815	406	10	,	,	PUNCT
taxlaw-2815	406	11	48	48	NUM
taxlaw-2815	406	12	t.c	t.c	PROPN
taxlaw-2815	406	13	.	.	PROPN
taxlaw-2815	406	14	36	36	NUM
taxlaw-2815	406	15	,	,	PUNCT
taxlaw-2815	406	16	41	41	NUM
taxlaw-2815	406	17	(	(	PUNCT
taxlaw-2815	406	18	1967	1967	NUM
taxlaw-2815	406	19	)	)	PUNCT
taxlaw-2815	406	20	.	.	PUNCT
taxlaw-2815	407	1	mrs	mrs	PROPN
taxlaw-2815	407	2	.	.	PROPN
taxlaw-2815	407	3	scudder	scudder	PROPN
taxlaw-2815	407	4	appealed	appeal	VERB
taxlaw-2815	407	5	to	to	ADP
taxlaw-2815	407	6	the	the	DET
taxlaw-2815	407	7	sixth	sixth	ADJ
taxlaw-2815	407	8	circuit	circuit	NOUN
taxlaw-2815	407	9	court	court	NOUN
taxlaw-2815	407	10	of	of	ADP
taxlaw-2815	407	11	appeals	appeal	NOUN
taxlaw-2815	407	12	,	,	PUNCT
taxlaw-2815	407	13	which	which	PRON
taxlaw-2815	407	14	disagreed	disagree	VERB
taxlaw-2815	407	15	with	with	ADP
taxlaw-2815	407	16	the	the	DET
taxlaw-2815	407	17	tax	tax	NOUN
taxlaw-2815	407	18	court	court	NOUN
taxlaw-2815	407	19	that	that	SCONJ
taxlaw-2815	407	20	nothing	nothing	PRON
taxlaw-2815	407	21	could	could	AUX
taxlaw-2815	407	22	be	be	AUX
taxlaw-2815	407	23	done	do	VERB
taxlaw-2815	407	24	.	.	PUNCT
taxlaw-2815	408	1	it	it	PRON
taxlaw-2815	408	2	remanded	remand	VERB
taxlaw-2815	408	3	the	the	DET
taxlaw-2815	408	4	case	case	NOUN
taxlaw-2815	408	5	for	for	ADP
taxlaw-2815	408	6	further	further	ADJ
taxlaw-2815	408	7	consideration	consideration	NOUN
taxlaw-2815	408	8	of	of	ADP
taxlaw-2815	408	9	the	the	DET
taxlaw-2815	408	10	innocence	innocence	NOUN
taxlaw-2815	408	11	of	of	ADP
taxlaw-2815	408	12	the	the	DET
taxlaw-2815	408	13	fraud	fraud	NOUN
taxlaw-2815	408	14	as	as	ADP
taxlaw-2815	408	15	a	a	DET
taxlaw-2815	408	16	defense	defense	NOUN
taxlaw-2815	408	17	.	.	PUNCT
taxlaw-2815	409	1	scudder	scudder	PROPN
taxlaw-2815	409	2	v.	v.	ADP
taxlaw-2815	409	3	comm’r	comm’r	PROPN
taxlaw-2815	409	4	,	,	PUNCT
taxlaw-2815	409	5	405	405	NUM
taxlaw-2815	409	6	f.2d	f.2d	NOUN
taxlaw-2815	409	7	222	222	NUM
taxlaw-2815	409	8	(	(	PUNCT
taxlaw-2815	409	9	6th	6th	ADJ
taxlaw-2815	409	10	cir	cir	NOUN
taxlaw-2815	409	11	.	.	PUNCT
taxlaw-2815	409	12	1968	1968	NUM
taxlaw-2815	409	13	)	)	PUNCT
taxlaw-2815	409	14	.	.	PUNCT
taxlaw-2815	410	1	another	another	DET
taxlaw-2815	410	2	oft	oft	ADV
taxlaw-2815	410	3	-	-	PUNCT
taxlaw-2815	410	4	cited	cite	VERB
taxlaw-2815	410	5	case	case	NOUN
taxlaw-2815	410	6	that	that	PRON
taxlaw-2815	410	7	included	include	VERB
taxlaw-2815	410	8	a	a	DET
taxlaw-2815	410	9	plea	plea	NOUN
taxlaw-2815	410	10	for	for	ADP
taxlaw-2815	410	11	a	a	DET
taxlaw-2815	410	12	legislative	legislative	ADJ
taxlaw-2815	410	13	fix	fix	NOUN
taxlaw-2815	410	14	is	be	AUX
taxlaw-2815	410	15	wissing	wisse	VERB
taxlaw-2815	410	16	v.	v.	ADP
taxlaw-2815	410	17	comm'r	comm'r	NOUN
taxlaw-2815	410	18	,	,	PUNCT
taxlaw-2815	410	19	54	54	NUM
taxlaw-2815	410	20	t.c	t.c	PROPN
taxlaw-2815	410	21	.	.	PROPN
taxlaw-2815	410	22	1428	1428	NUM
taxlaw-2815	410	23	,	,	PUNCT
taxlaw-2815	410	24	1432	1432	NUM
taxlaw-2815	410	25	(	(	PUNCT
taxlaw-2815	410	26	1970	1970	NUM
taxlaw-2815	410	27	)	)	PUNCT
taxlaw-2815	410	28	(	(	PUNCT
taxlaw-2815	410	29	“	"	PUNCT
taxlaw-2815	410	30	we	we	PRON
taxlaw-2815	410	31	would	would	AUX
taxlaw-2815	410	32	welcome	welcome	VERB
taxlaw-2815	410	33	a	a	DET
taxlaw-2815	410	34	rule	rule	NOUN
taxlaw-2815	410	35	which	which	PRON
taxlaw-2815	410	36	would	would	AUX
taxlaw-2815	410	37	grant	grant	VERB
taxlaw-2815	410	38	relief	relief	NOUN
taxlaw-2815	410	39	to	to	ADP
taxlaw-2815	410	40	a	a	DET
taxlaw-2815	410	41	victimized	victimize	VERB
taxlaw-2815	410	42	spouse	spouse	NOUN
taxlaw-2815	410	43	who	who	PRON
taxlaw-2815	410	44	has	have	VERB
taxlaw-2815	410	45	no	no	DET
taxlaw-2815	410	46	knowledge	knowledge	NOUN
taxlaw-2815	410	47	of	of	ADP
taxlaw-2815	410	48	or	or	CCONJ
taxlaw-2815	410	49	reason	reason	NOUN
taxlaw-2815	410	50	to	to	PART
taxlaw-2815	410	51	have	have	VERB
taxlaw-2815	410	52	knowledge	knowledge	NOUN
taxlaw-2815	410	53	of	of	ADP
taxlaw-2815	410	54	,	,	PUNCT
taxlaw-2815	410	55	and	and	CCONJ
taxlaw-2815	410	56	does	do	AUX
taxlaw-2815	410	57	not	not	PART
taxlaw-2815	410	58	benefit	benefit	VERB
taxlaw-2815	410	59	from	from	ADP
taxlaw-2815	410	60	,	,	PUNCT
taxlaw-2815	410	61	unreported	unreported	ADJ
taxlaw-2815	410	62	income	income	NOUN
taxlaw-2815	410	63	,	,	PUNCT
taxlaw-2815	410	64	at	at	ADP
taxlaw-2815	410	65	least	least	ADJ
taxlaw-2815	410	66	where	where	SCONJ
taxlaw-2815	410	67	that	that	DET
taxlaw-2815	410	68	income	income	NOUN
taxlaw-2815	410	69	is	be	AUX
taxlaw-2815	410	70	the	the	DET
taxlaw-2815	410	71	fruit	fruit	NOUN
taxlaw-2815	410	72	of	of	ADP
taxlaw-2815	410	73	a	a	DET
taxlaw-2815	410	74	crime	crime	NOUN
taxlaw-2815	410	75	.	.	PUNCT
taxlaw-2815	411	1	but	but	CCONJ
taxlaw-2815	411	2	we	we	PRON
taxlaw-2815	411	3	regretfully	regretfully	ADV
taxlaw-2815	411	4	see	see	VERB
taxlaw-2815	411	5	no	no	DET
taxlaw-2815	411	6	way	way	NOUN
taxlaw-2815	411	7	in	in	ADP
taxlaw-2815	411	8	which	which	PRON
taxlaw-2815	411	9	this	this	DET
taxlaw-2815	411	10	court	court	NOUN
taxlaw-2815	411	11	can	can	AUX
taxlaw-2815	411	12	or	or	CCONJ
taxlaw-2815	411	13	should	should	AUX
taxlaw-2815	411	14	engraft	engraft	VERB
taxlaw-2815	411	15	such	such	DET
taxlaw-2815	411	16	a	a	DET
taxlaw-2815	411	17	‘	'	PUNCT
taxlaw-2815	411	18	doing	do	VERB
taxlaw-2815	411	19	equity	equity	NOUN
taxlaw-2815	411	20	’	'	PUNCT
taxlaw-2815	411	21	rule	rule	NOUN
taxlaw-2815	411	22	on	on	ADP
taxlaw-2815	411	23	the	the	DET
taxlaw-2815	411	24	language	language	NOUN
taxlaw-2815	411	25	of	of	ADP
taxlaw-2815	411	26	section	section	NOUN
taxlaw-2815	411	27	6013(d)(3	6013(d)(3	NUM
taxlaw-2815	411	28	)	)	PUNCT
taxlaw-2815	411	29	.	.	PUNCT
taxlaw-2815	412	1	we	we	PRON
taxlaw-2815	412	2	think	think	VERB
taxlaw-2815	412	3	that	that	SCONJ
taxlaw-2815	412	4	such	such	DET
taxlaw-2815	412	5	a	a	DET
taxlaw-2815	412	6	result	result	NOUN
taxlaw-2815	412	7	should	should	AUX
taxlaw-2815	412	8	properly	properly	ADV
taxlaw-2815	412	9	be	be	AUX
taxlaw-2815	412	10	accomplished	accomplish	VERB
taxlaw-2815	412	11	by	by	ADP
taxlaw-2815	412	12	ameliorating	ameliorate	VERB
taxlaw-2815	412	13	legislation	legislation	NOUN
taxlaw-2815	412	14	.	.	PUNCT
taxlaw-2815	412	15	”	"	PUNCT
taxlaw-2815	412	16	)	)	PUNCT
taxlaw-2815	412	17	,	,	PUNCT
taxlaw-2815	412	18	vacated	vacate	VERB
taxlaw-2815	412	19	,	,	PUNCT
taxlaw-2815	412	20	441	441	NUM
taxlaw-2815	412	21	f.2d	f.2d	SYM
taxlaw-2815	412	22	533	533	NUM
taxlaw-2815	412	23	(	(	PUNCT
taxlaw-2815	412	24	6th	6th	ADJ
taxlaw-2815	412	25	cir	cir	NOUN
taxlaw-2815	412	26	.	.	PROPN
taxlaw-2815	412	27	1971	1971	NUM
taxlaw-2815	412	28	)	)	PUNCT
taxlaw-2815	412	29	.	.	PUNCT
taxlaw-2815	413	1	80	80	NUM
taxlaw-2815	413	2	innocent	innocent	ADJ
taxlaw-2815	413	3	spouse	spouse	NOUN
taxlaw-2815	413	4	act	act	NOUN
taxlaw-2815	413	5	of	of	ADP
taxlaw-2815	413	6	1971	1971	NUM
taxlaw-2815	413	7	,	,	PUNCT
taxlaw-2815	413	8	pub	pub	NOUN
taxlaw-2815	413	9	.	.	PUNCT
taxlaw-2815	414	1	l.	l.	PROPN
taxlaw-2815	414	2	no	no	INTJ
taxlaw-2815	414	3	.	.	PROPN
taxlaw-2815	415	1	91	91	NUM
taxlaw-2815	415	2	-	-	SYM
taxlaw-2815	415	3	679	679	NUM
taxlaw-2815	415	4	,	,	PUNCT
taxlaw-2815	415	5	84	84	NUM
taxlaw-2815	415	6	stat	stat	NOUN
taxlaw-2815	415	7	.	.	PUNCT
taxlaw-2815	416	1	2063	2063	NUM
taxlaw-2815	416	2	.	.	PUNCT
taxlaw-2815	417	1	in	in	ADP
taxlaw-2815	417	2	1998	1998	NUM
taxlaw-2815	417	3	,	,	PUNCT
taxlaw-2815	417	4	the	the	DET
taxlaw-2815	417	5	innocent	innocent	ADJ
taxlaw-2815	417	6	spouse	spouse	NOUN
taxlaw-2815	417	7	provisions	provision	NOUN
taxlaw-2815	417	8	were	be	AUX
taxlaw-2815	417	9	amended	amend	VERB
taxlaw-2815	417	10	and	and	CCONJ
taxlaw-2815	417	11	moved	move	VERB
taxlaw-2815	417	12	to	to	ADP
taxlaw-2815	417	13	§	§	PROPN
taxlaw-2815	417	14	6015	6015	NUM
taxlaw-2815	417	15	,	,	PUNCT
taxlaw-2815	417	16	where	where	SCONJ
taxlaw-2815	417	17	they	they	PRON
taxlaw-2815	417	18	remain	remain	VERB
taxlaw-2815	417	19	today	today	NOUN
taxlaw-2815	417	20	.	.	PUNCT
taxlaw-2815	418	1	112	112	NUM
taxlaw-2815	418	2	columbia	columbia	PROPN
taxlaw-2815	418	3	journal	journal	PROPN
taxlaw-2815	418	4	of	of	ADP
taxlaw-2815	418	5	tax	tax	NOUN
taxlaw-2815	418	6	law	law	NOUN
taxlaw-2815	418	7	[	[	X
taxlaw-2815	418	8	vol.4:94	vol.4:94	DET
taxlaw-2815	418	9	several	several	ADJ
taxlaw-2815	418	10	liability	liability	NOUN
taxlaw-2815	418	11	in	in	ADP
taxlaw-2815	418	12	cases	case	NOUN
taxlaw-2815	418	13	in	in	ADP
taxlaw-2815	418	14	which	which	PRON
taxlaw-2815	418	15	,	,	PUNCT
taxlaw-2815	418	16	for	for	ADP
taxlaw-2815	418	17	example	example	NOUN
taxlaw-2815	418	18	,	,	PUNCT
taxlaw-2815	418	19	the	the	DET
taxlaw-2815	418	20	culpable	culpable	ADJ
taxlaw-2815	418	21	spouse	spouse	NOUN
taxlaw-2815	418	22	embezzles	embezzle	NOUN
taxlaw-2815	418	23	funds	fund	NOUN
taxlaw-2815	418	24	,	,	PUNCT
taxlaw-2815	418	25	fails	fail	VERB
taxlaw-2815	418	26	to	to	PART
taxlaw-2815	418	27	report	report	VERB
taxlaw-2815	418	28	the	the	DET
taxlaw-2815	418	29	proceeds	proceed	NOUN
taxlaw-2815	418	30	,	,	PUNCT
taxlaw-2815	418	31	deserts	desert	VERB
taxlaw-2815	418	32	the	the	DET
taxlaw-2815	418	33	innocent	innocent	ADJ
taxlaw-2815	418	34	spouse	spouse	NOUN
taxlaw-2815	418	35	,	,	PUNCT
taxlaw-2815	418	36	and	and	CCONJ
taxlaw-2815	418	37	squanders	squander	VERB
taxlaw-2815	418	38	the	the	DET
taxlaw-2815	418	39	funds	fund	NOUN
taxlaw-2815	418	40	.	.	PUNCT
taxlaw-2815	419	1	”81	”81	VERB
taxlaw-2815	419	2	the	the	DET
taxlaw-2815	419	3	legislative	legislative	ADJ
taxlaw-2815	419	4	history	history	NOUN
taxlaw-2815	419	5	to	to	ADP
taxlaw-2815	419	6	the	the	DET
taxlaw-2815	419	7	1971	1971	NUM
taxlaw-2815	419	8	act	act	NOUN
taxlaw-2815	419	9	recognized	recognize	VERB
taxlaw-2815	419	10	the	the	DET
taxlaw-2815	419	11	inequitable	inequitable	ADJ
taxlaw-2815	419	12	outcomes	outcome	NOUN
taxlaw-2815	419	13	that	that	PRON
taxlaw-2815	419	14	sometimes	sometimes	ADV
taxlaw-2815	419	15	resulted	result	VERB
taxlaw-2815	419	16	from	from	ADP
taxlaw-2815	419	17	strict	strict	ADJ
taxlaw-2815	419	18	joint	joint	ADJ
taxlaw-2815	419	19	and	and	CCONJ
taxlaw-2815	419	20	several	several	ADJ
taxlaw-2815	419	21	liability	liability	NOUN
taxlaw-2815	419	22	.	.	PUNCT
taxlaw-2815	420	1	the	the	DET
taxlaw-2815	420	2	senate	senate	PROPN
taxlaw-2815	420	3	report	report	NOUN
taxlaw-2815	420	4	on	on	ADP
taxlaw-2815	420	5	the	the	DET
taxlaw-2815	420	6	bill	bill	NOUN
taxlaw-2815	420	7	noted	note	VERB
taxlaw-2815	420	8	that	that	SCONJ
taxlaw-2815	420	9	“	"	PUNCT
taxlaw-2815	420	10	some	some	PRON
taxlaw-2815	420	11	.	.	PUNCT
taxlaw-2815	420	12	.	.	PUNCT
taxlaw-2815	420	13	.	.	PUNCT
taxlaw-2815	421	1	judicial	judicial	ADJ
taxlaw-2815	421	2	decisions	decision	NOUN
taxlaw-2815	421	3	have	have	AUX
taxlaw-2815	421	4	carried	carry	VERB
taxlaw-2815	421	5	pleas	plea	NOUN
taxlaw-2815	421	6	for	for	ADP
taxlaw-2815	421	7	legislative	legislative	ADJ
taxlaw-2815	421	8	relief	relief	NOUN
taxlaw-2815	421	9	”	"	PUNCT
taxlaw-2815	421	10	and	and	CCONJ
taxlaw-2815	421	11	quoted	quote	VERB
taxlaw-2815	421	12	the	the	DET
taxlaw-2815	421	13	above	above	ADJ
taxlaw-2815	421	14	language	language	NOUN
taxlaw-2815	421	15	from	from	ADP
taxlaw-2815	421	16	the	the	DET
taxlaw-2815	421	17	tax	tax	NOUN
taxlaw-2815	421	18	court	court	NOUN
taxlaw-2815	421	19	’s	’s	PART
taxlaw-2815	421	20	opinion	opinion	NOUN
taxlaw-2815	421	21	in	in	ADP
taxlaw-2815	421	22	scudder	scudder	NOUN
taxlaw-2815	421	23	as	as	ADP
taxlaw-2815	421	24	an	an	DET
taxlaw-2815	421	25	example.82	example.82	NOUN
taxlaw-2815	421	26	the	the	DET
taxlaw-2815	421	27	report	report	NOUN
taxlaw-2815	421	28	stated	state	VERB
taxlaw-2815	421	29	that	that	SCONJ
taxlaw-2815	421	30	“	"	PUNCT
taxlaw-2815	421	31	[	[	PUNCT
taxlaw-2815	421	32	t]his	t]his	DET
taxlaw-2815	421	33	proposal	proposal	NOUN
taxlaw-2815	421	34	seeks	seek	VERB
taxlaw-2815	421	35	to	to	PART
taxlaw-2815	421	36	correct	correct	VERB
taxlaw-2815	421	37	the	the	DET
taxlaw-2815	421	38	unfairness	unfairness	NOUN
taxlaw-2815	421	39	in	in	ADP
taxlaw-2815	421	40	the	the	DET
taxlaw-2815	421	41	situations	situation	NOUN
taxlaw-2815	421	42	brought	bring	VERB
taxlaw-2815	421	43	to	to	ADP
taxlaw-2815	421	44	the	the	DET
taxlaw-2815	421	45	attention	attention	NOUN
taxlaw-2815	421	46	of	of	ADP
taxlaw-2815	421	47	this	this	DET
taxlaw-2815	421	48	committee	committee	NOUN
taxlaw-2815	421	49	and	and	CCONJ
taxlaw-2815	421	50	to	to	PART
taxlaw-2815	421	51	bring	bring	VERB
taxlaw-2815	421	52	government	government	NOUN
taxlaw-2815	421	53	tax	tax	NOUN
taxlaw-2815	421	54	collection	collection	NOUN
taxlaw-2815	421	55	practices	practice	NOUN
taxlaw-2815	421	56	into	into	ADP
taxlaw-2815	421	57	accord	accord	NOUN
taxlaw-2815	421	58	with	with	ADP
taxlaw-2815	421	59	basic	basic	ADJ
taxlaw-2815	421	60	principles	principle	NOUN
taxlaw-2815	421	61	of	of	ADP
taxlaw-2815	421	62	equity	equity	NOUN
taxlaw-2815	421	63	and	and	CCONJ
taxlaw-2815	421	64	fairness	fairness	NOUN
taxlaw-2815	421	65	.	.	PUNCT
taxlaw-2815	422	1	”83	”83	VERB
taxlaw-2815	422	2	to	to	PART
taxlaw-2815	422	3	address	address	VERB
taxlaw-2815	422	4	these	these	DET
taxlaw-2815	422	5	concerns	concern	NOUN
taxlaw-2815	422	6	,	,	PUNCT
taxlaw-2815	422	7	the	the	DET
taxlaw-2815	422	8	1971	1971	NUM
taxlaw-2815	422	9	act	act	NOUN
taxlaw-2815	422	10	added	add	VERB
taxlaw-2815	422	11	subsection	subsection	NOUN
taxlaw-2815	422	12	(	(	PUNCT
taxlaw-2815	422	13	e	e	NOUN
taxlaw-2815	422	14	)	)	PUNCT
taxlaw-2815	422	15	to	to	ADP
taxlaw-2815	422	16	§	§	PROPN
taxlaw-2815	422	17	6013	6013	NUM
taxlaw-2815	422	18	,	,	PUNCT
taxlaw-2815	422	19	providing	provide	VERB
taxlaw-2815	422	20	potential	potential	ADJ
taxlaw-2815	422	21	relief	relief	NOUN
taxlaw-2815	422	22	for	for	ADP
taxlaw-2815	422	23	a	a	DET
taxlaw-2815	422	24	spouse	spouse	NOUN
taxlaw-2815	422	25	who	who	PRON
taxlaw-2815	422	26	had	have	AUX
taxlaw-2815	422	27	filed	file	VERB
taxlaw-2815	422	28	jointly	jointly	ADV
taxlaw-2815	422	29	if	if	SCONJ
taxlaw-2815	422	30	:	:	PUNCT
taxlaw-2815	422	31	(	(	PUNCT
taxlaw-2815	422	32	1	1	X
taxlaw-2815	422	33	)	)	PUNCT
taxlaw-2815	422	34	there	there	PRON
taxlaw-2815	422	35	was	be	VERB
taxlaw-2815	422	36	omitted	omit	VERB
taxlaw-2815	422	37	income	income	NOUN
taxlaw-2815	422	38	in	in	ADP
taxlaw-2815	422	39	excess	excess	NOUN
taxlaw-2815	422	40	of	of	ADP
taxlaw-2815	422	41	twenty	twenty	NUM
taxlaw-2815	422	42	-	-	PUNCT
taxlaw-2815	422	43	five	five	NUM
taxlaw-2815	422	44	percent	percent	NOUN
taxlaw-2815	422	45	of	of	ADP
taxlaw-2815	422	46	the	the	DET
taxlaw-2815	422	47	amount	amount	NOUN
taxlaw-2815	422	48	of	of	ADP
taxlaw-2815	422	49	the	the	DET
taxlaw-2815	422	50	gross	gross	ADJ
taxlaw-2815	422	51	income	income	NOUN
taxlaw-2815	422	52	reported	report	VERB
taxlaw-2815	422	53	on	on	ADP
taxlaw-2815	422	54	the	the	DET
taxlaw-2815	422	55	return	return	NOUN
taxlaw-2815	422	56	;	;	PUNCT
taxlaw-2815	422	57	(	(	PUNCT
taxlaw-2815	422	58	2	2	X
taxlaw-2815	422	59	)	)	PUNCT
taxlaw-2815	422	60	this	this	DET
taxlaw-2815	422	61	omitted	omit	VERB
taxlaw-2815	422	62	amount	amount	NOUN
taxlaw-2815	422	63	was	be	AUX
taxlaw-2815	422	64	attributable	attributable	ADJ
taxlaw-2815	422	65	to	to	ADP
taxlaw-2815	422	66	one	one	NUM
taxlaw-2815	422	67	spouse	spouse	NOUN
taxlaw-2815	422	68	;	;	PUNCT
taxlaw-2815	422	69	(	(	PUNCT
taxlaw-2815	422	70	3	3	X
taxlaw-2815	422	71	)	)	PUNCT
taxlaw-2815	422	72	the	the	DET
taxlaw-2815	422	73	other	other	ADJ
taxlaw-2815	422	74	spouse	spouse	NOUN
taxlaw-2815	422	75	establishes	establish	VERB
taxlaw-2815	422	76	that	that	SCONJ
taxlaw-2815	422	77	he	he	PRON
taxlaw-2815	422	78	or	or	CCONJ
taxlaw-2815	422	79	she	she	PRON
taxlaw-2815	422	80	did	do	AUX
taxlaw-2815	422	81	not	not	PART
taxlaw-2815	422	82	know	know	VERB
taxlaw-2815	422	83	of	of	ADP
taxlaw-2815	422	84	,	,	PUNCT
taxlaw-2815	422	85	and	and	CCONJ
taxlaw-2815	422	86	had	have	VERB
taxlaw-2815	422	87	no	no	DET
taxlaw-2815	422	88	reason	reason	NOUN
taxlaw-2815	422	89	to	to	PART
taxlaw-2815	422	90	know	know	VERB
taxlaw-2815	422	91	of	of	ADP
taxlaw-2815	422	92	,	,	PUNCT
taxlaw-2815	422	93	such	such	ADJ
taxlaw-2815	422	94	omission	omission	NOUN
taxlaw-2815	422	95	;	;	PUNCT
taxlaw-2815	422	96	and	and	CCONJ
taxlaw-2815	422	97	(	(	PUNCT
taxlaw-2815	422	98	4	4	X
taxlaw-2815	422	99	)	)	PUNCT
taxlaw-2815	422	100	it	it	PRON
taxlaw-2815	422	101	would	would	AUX
taxlaw-2815	422	102	be	be	AUX
taxlaw-2815	422	103	inequitable	inequitable	ADJ
taxlaw-2815	422	104	to	to	PART
taxlaw-2815	422	105	hold	hold	VERB
taxlaw-2815	422	106	the	the	DET
taxlaw-2815	422	107	other	other	ADJ
taxlaw-2815	422	108	spouse	spouse	NOUN
taxlaw-2815	422	109	liable	liable	ADJ
taxlaw-2815	422	110	for	for	ADP
taxlaw-2815	422	111	the	the	DET
taxlaw-2815	422	112	deficiency	deficiency	NOUN
taxlaw-2815	422	113	attributable	attributable	ADJ
taxlaw-2815	422	114	to	to	ADP
taxlaw-2815	422	115	such	such	ADJ
taxlaw-2815	422	116	omission	omission	NOUN
taxlaw-2815	422	117	,	,	PUNCT
taxlaw-2815	422	118	taking	take	VERB
taxlaw-2815	422	119	into	into	ADP
taxlaw-2815	422	120	account	account	NOUN
taxlaw-2815	422	121	all	all	DET
taxlaw-2815	422	122	facts	fact	NOUN
taxlaw-2815	422	123	and	and	CCONJ
taxlaw-2815	422	124	circumstances	circumstance	NOUN
taxlaw-2815	422	125	,	,	PUNCT
taxlaw-2815	422	126	including	include	VERB
taxlaw-2815	422	127	whether	whether	SCONJ
taxlaw-2815	422	128	or	or	CCONJ
taxlaw-2815	422	129	not	not	PART
taxlaw-2815	422	130	the	the	DET
taxlaw-2815	422	131	other	other	ADJ
taxlaw-2815	422	132	spouse	spouse	NOUN
taxlaw-2815	422	133	significantly	significantly	ADV
taxlaw-2815	422	134	benefited	benefit	VERB
taxlaw-2815	422	135	directly	directly	ADV
taxlaw-2815	422	136	or	or	CCONJ
taxlaw-2815	422	137	indirectly	indirectly	ADV
taxlaw-2815	422	138	from	from	ADP
taxlaw-2815	422	139	the	the	DET
taxlaw-2815	422	140	items	item	NOUN
taxlaw-2815	422	141	omitted	omit	VERB
taxlaw-2815	422	142	from	from	ADP
taxlaw-2815	422	143	gross	gross	ADJ
taxlaw-2815	422	144	income	income	NOUN
taxlaw-2815	422	145	.	.	PUNCT
taxlaw-2815	423	1	the	the	DET
taxlaw-2815	423	2	notion	notion	NOUN
taxlaw-2815	423	3	of	of	ADP
taxlaw-2815	423	4	an	an	DET
taxlaw-2815	423	5	“	"	PUNCT
taxlaw-2815	423	6	innocent	innocent	ADJ
taxlaw-2815	423	7	”	"	PUNCT
taxlaw-2815	423	8	spouse	spouse	NOUN
taxlaw-2815	423	9	has	have	AUX
taxlaw-2815	423	10	evolved	evolve	VERB
taxlaw-2815	423	11	considerably	considerably	ADV
taxlaw-2815	423	12	over	over	ADP
taxlaw-2815	423	13	time	time	NOUN
taxlaw-2815	423	14	,	,	PUNCT
taxlaw-2815	423	15	just	just	ADV
taxlaw-2815	423	16	as	as	SCONJ
taxlaw-2815	423	17	the	the	DET
taxlaw-2815	423	18	statutory	statutory	ADJ
taxlaw-2815	423	19	provisions	provision	NOUN
taxlaw-2815	423	20	for	for	ADP
taxlaw-2815	423	21	relief	relief	NOUN
taxlaw-2815	423	22	have	have	AUX
taxlaw-2815	423	23	been	be	AUX
taxlaw-2815	423	24	liberalized	liberalize	VERB
taxlaw-2815	423	25	.	.	PUNCT
taxlaw-2815	424	1	to	to	PART
taxlaw-2815	424	2	qualify	qualify	VERB
taxlaw-2815	424	3	for	for	ADP
taxlaw-2815	424	4	relief	relief	NOUN
taxlaw-2815	424	5	under	under	ADP
taxlaw-2815	424	6	the	the	DET
taxlaw-2815	424	7	1971	1971	NUM
taxlaw-2815	424	8	act	act	NOUN
taxlaw-2815	424	9	,	,	PUNCT
taxlaw-2815	424	10	one	one	PRON
taxlaw-2815	424	11	truly	truly	ADV
taxlaw-2815	424	12	had	have	VERB
taxlaw-2815	424	13	to	to	PART
taxlaw-2815	424	14	be	be	AUX
taxlaw-2815	424	15	uninvolved	uninvolved	ADJ
taxlaw-2815	424	16	in	in	ADP
taxlaw-2815	424	17	,	,	PUNCT
taxlaw-2815	424	18	and	and	CCONJ
taxlaw-2815	424	19	unaware	unaware	ADJ
taxlaw-2815	424	20	of	of	ADP
taxlaw-2815	424	21	,	,	PUNCT
taxlaw-2815	424	22	his	his	PRON
taxlaw-2815	424	23	or	or	CCONJ
taxlaw-2815	424	24	her	her	PRON
taxlaw-2815	424	25	spouse	spouse	NOUN
taxlaw-2815	424	26	’s	’s	PART
taxlaw-2815	424	27	financial	financial	ADJ
taxlaw-2815	424	28	activities	activity	NOUN
taxlaw-2815	424	29	and	and	CCONJ
taxlaw-2815	424	30	resulting	result	VERB
taxlaw-2815	424	31	understatement	understatement	NOUN
taxlaw-2815	424	32	of	of	ADP
taxlaw-2815	424	33	income	income	NOUN
taxlaw-2815	424	34	on	on	ADP
taxlaw-2815	424	35	the	the	DET
taxlaw-2815	424	36	joint	joint	ADJ
taxlaw-2815	424	37	return	return	NOUN
taxlaw-2815	424	38	.	.	PUNCT
taxlaw-2815	425	1	moreover	moreover	ADV
taxlaw-2815	425	2	,	,	PUNCT
taxlaw-2815	425	3	relief	relief	NOUN
taxlaw-2815	425	4	was	be	AUX
taxlaw-2815	425	5	only	only	ADV
taxlaw-2815	425	6	available	available	ADJ
taxlaw-2815	425	7	if	if	SCONJ
taxlaw-2815	425	8	the	the	DET
taxlaw-2815	425	9	spouse	spouse	NOUN
taxlaw-2815	425	10	omitted	omit	VERB
taxlaw-2815	425	11	twenty	twenty	NUM
taxlaw-2815	425	12	-	-	PUNCT
taxlaw-2815	425	13	five	five	NUM
taxlaw-2815	425	14	percent	percent	NOUN
taxlaw-2815	425	15	or	or	CCONJ
taxlaw-2815	425	16	more	more	ADJ
taxlaw-2815	425	17	of	of	ADP
taxlaw-2815	425	18	his	his	PRON
taxlaw-2815	425	19	or	or	CCONJ
taxlaw-2815	425	20	her	her	PRON
taxlaw-2815	425	21	income	income	NOUN
taxlaw-2815	425	22	on	on	ADP
taxlaw-2815	425	23	the	the	DET
taxlaw-2815	425	24	return	return	NOUN
taxlaw-2815	425	25	;	;	PUNCT
taxlaw-2815	425	26	an	an	DET
taxlaw-2815	425	27	otherwise	otherwise	ADV
taxlaw-2815	425	28	innocent	innocent	ADJ
taxlaw-2815	425	29	spouse	spouse	NOUN
taxlaw-2815	425	30	had	have	VERB
taxlaw-2815	425	31	no	no	DET
taxlaw-2815	425	32	relief	relief	NOUN
taxlaw-2815	425	33	if	if	SCONJ
taxlaw-2815	425	34	the	the	DET
taxlaw-2815	425	35	omission	omission	NOUN
taxlaw-2815	425	36	were	be	AUX
taxlaw-2815	425	37	smaller	small	ADJ
taxlaw-2815	425	38	.	.	PUNCT
taxlaw-2815	426	1	since	since	SCONJ
taxlaw-2815	426	2	its	its	PRON
taxlaw-2815	426	3	narrowly	narrowly	ADV
taxlaw-2815	426	4	defined	define	VERB
taxlaw-2815	426	5	introduction	introduction	NOUN
taxlaw-2815	426	6	in	in	ADP
taxlaw-2815	426	7	1971	1971	NUM
taxlaw-2815	426	8	,	,	PUNCT
taxlaw-2815	426	9	the	the	DET
taxlaw-2815	426	10	grounds	ground	NOUN
taxlaw-2815	426	11	for	for	ADP
taxlaw-2815	426	12	innocent	innocent	ADJ
taxlaw-2815	426	13	spouse	spouse	NOUN
taxlaw-2815	426	14	relief	relief	NOUN
taxlaw-2815	426	15	have	have	AUX
taxlaw-2815	426	16	been	be	AUX
taxlaw-2815	426	17	increasingly	increasingly	ADV
taxlaw-2815	426	18	liberalized	liberalize	VERB
taxlaw-2815	426	19	though	though	SCONJ
taxlaw-2815	426	20	legislative	legislative	ADJ
taxlaw-2815	426	21	amendment	amendment	NOUN
taxlaw-2815	426	22	and	and	CCONJ
taxlaw-2815	426	23	case	case	NOUN
taxlaw-2815	426	24	law	law	NOUN
taxlaw-2815	426	25	.	.	PUNCT
taxlaw-2815	427	1	contrast	contrast	VERB
taxlaw-2815	427	2	the	the	DET
taxlaw-2815	427	3	1971	1971	NUM
taxlaw-2815	427	4	standard	standard	NOUN
taxlaw-2815	427	5	for	for	ADP
taxlaw-2815	427	6	innocent	innocent	ADJ
taxlaw-2815	427	7	spouse	spouse	NOUN
taxlaw-2815	427	8	relief	relief	NOUN
taxlaw-2815	427	9	with	with	ADP
taxlaw-2815	427	10	that	that	PRON
taxlaw-2815	427	11	now	now	ADV
taxlaw-2815	427	12	available	available	ADJ
taxlaw-2815	427	13	under	under	ADP
taxlaw-2815	427	14	§	§	PROPN
taxlaw-2815	427	15	6015(f	6015(f	NUM
taxlaw-2815	427	16	)	)	PUNCT
taxlaw-2815	427	17	,	,	PUNCT
taxlaw-2815	427	18	enacted	enact	VERB
taxlaw-2815	427	19	in	in	ADP
taxlaw-2815	427	20	1998	1998	NUM
taxlaw-2815	427	21	,	,	PUNCT
taxlaw-2815	427	22	which	which	PRON
taxlaw-2815	427	23	affords	afford	VERB
taxlaw-2815	427	24	a	a	DET
taxlaw-2815	427	25	taxpayer	taxpayer	NOUN
taxlaw-2815	427	26	relief	relief	NOUN
taxlaw-2815	427	27	if	if	SCONJ
taxlaw-2815	427	28	,	,	PUNCT
taxlaw-2815	427	29	“	"	PUNCT
taxlaw-2815	427	30	taking	take	VERB
taxlaw-2815	427	31	into	into	ADP
taxlaw-2815	427	32	account	account	NOUN
taxlaw-2815	427	33	all	all	DET
taxlaw-2815	427	34	the	the	DET
taxlaw-2815	427	35	facts	fact	NOUN
taxlaw-2815	427	36	and	and	CCONJ
taxlaw-2815	427	37	circumstances	circumstance	NOUN
taxlaw-2815	427	38	,	,	PUNCT
taxlaw-2815	427	39	it	it	PRON
taxlaw-2815	427	40	is	be	AUX
taxlaw-2815	427	41	inequitable	inequitable	ADJ
taxlaw-2815	427	42	to	to	PART
taxlaw-2815	427	43	hold	hold	VERB
taxlaw-2815	427	44	the	the	DET
taxlaw-2815	427	45	individual	individual	ADJ
taxlaw-2815	427	46	liable	liable	ADJ
taxlaw-2815	427	47	for	for	ADP
taxlaw-2815	427	48	any	any	DET
taxlaw-2815	427	49	unpaid	unpaid	ADJ
taxlaw-2815	427	50	tax	tax	NOUN
taxlaw-2815	427	51	or	or	CCONJ
taxlaw-2815	427	52	any	any	DET
taxlaw-2815	427	53	deficiency	deficiency	NOUN
taxlaw-2815	427	54	(	(	PUNCT
taxlaw-2815	427	55	or	or	CCONJ
taxlaw-2815	427	56	any	any	DET
taxlaw-2815	427	57	portion	portion	NOUN
taxlaw-2815	427	58	of	of	ADP
taxlaw-2815	427	59	either).”84	either).”84	NOUN
taxlaw-2815	427	60	over	over	ADP
taxlaw-2815	427	61	time	time	NOUN
taxlaw-2815	427	62	,	,	PUNCT
taxlaw-2815	427	63	congress	congress	PROPN
taxlaw-2815	427	64	recognized	recognize	VERB
taxlaw-2815	427	65	that	that	SCONJ
taxlaw-2815	427	66	the	the	DET
taxlaw-2815	427	67	early	early	ADJ
taxlaw-2815	427	68	versions	version	NOUN
taxlaw-2815	427	69	of	of	ADP
taxlaw-2815	427	70	innocent	innocent	ADJ
taxlaw-2815	427	71	spouse	spouse	NOUN
taxlaw-2815	427	72	relief	relief	NOUN
taxlaw-2815	427	73	were	be	AUX
taxlaw-2815	427	74	“	"	PUNCT
taxlaw-2815	427	75	narrowly	narrowly	ADV
taxlaw-2815	427	76	drawn	draw	VERB
taxlaw-2815	427	77	and	and	CCONJ
taxlaw-2815	427	78	strictly	strictly	ADV
taxlaw-2815	427	79	interpreted	interpret	VERB
taxlaw-2815	427	80	”	"	PUNCT
taxlaw-2815	427	81	and	and	CCONJ
taxlaw-2815	427	82	that	that	SCONJ
taxlaw-2815	427	83	many	many	ADJ
taxlaw-2815	427	84	former	former	ADJ
taxlaw-2815	427	85	spouses	spouse	NOUN
taxlaw-2815	427	86	did	do	AUX
taxlaw-2815	427	87	not	not	PART
taxlaw-2815	427	88	qualify	qualify	VERB
taxlaw-2815	427	89	for	for	ADP
taxlaw-2815	427	90	those	those	DET
taxlaw-2815	427	91	protections.85	protections.85	NOUN
taxlaw-2815	427	92	as	as	ADP
taxlaw-2815	427	93	part	part	NOUN
taxlaw-2815	427	94	of	of	ADP
taxlaw-2815	427	95	the	the	DET
taxlaw-2815	427	96	1996	1996	NUM
taxlaw-2815	427	97	taxpayer	taxpayer	NOUN
taxlaw-2815	427	98	bill	bill	NOUN
taxlaw-2815	427	99	of	of	ADP
taxlaw-2815	427	100	rights	right	NOUN
taxlaw-2815	427	101	2	2	NUM
taxlaw-2815	427	102	(	(	PUNCT
taxlaw-2815	427	103	tbor2	tbor2	NOUN
taxlaw-2815	427	104	)	)	PUNCT
taxlaw-2815	427	105	,	,	PUNCT
taxlaw-2815	427	106	congress	congress	PROPN
taxlaw-2815	427	107	directed	direct	VERB
taxlaw-2815	427	108	the	the	DET
taxlaw-2815	427	109	treasury	treasury	PROPN
taxlaw-2815	427	110	department	department	PROPN
taxlaw-2815	427	111	and	and	CCONJ
taxlaw-2815	427	112	u.s	u.s	PROPN
taxlaw-2815	427	113	.	.	PROPN
taxlaw-2815	427	114	government	government	NOUN
taxlaw-2815	427	115	accountability	accountability	NOUN
taxlaw-2815	427	116	office	office	NOUN
taxlaw-2815	427	117	(	(	PUNCT
taxlaw-2815	427	118	gao	gao	PROPN
taxlaw-2815	427	119	)	)	PUNCT
taxlaw-2815	427	120	to	to	PART
taxlaw-2815	427	121	study	study	VERB
taxlaw-2815	427	122	whether	whether	SCONJ
taxlaw-2815	427	123	the	the	DET
taxlaw-2815	427	124	then	then	ADV
taxlaw-2815	427	125	-	-	PUNCT
taxlaw-2815	427	126	current	current	ADJ
taxlaw-2815	427	127	innocent	innocent	ADJ
taxlaw-2815	427	128	spouse	spouse	NOUN
taxlaw-2815	427	129	provisions	provision	NOUN
taxlaw-2815	427	130	were	be	AUX
taxlaw-2815	427	131	providing	provide	VERB
taxlaw-2815	427	132	“	"	PUNCT
taxlaw-2815	427	133	meaningful	meaningful	ADJ
taxlaw-2815	427	134	relief	relief	NOUN
taxlaw-2815	427	135	in	in	ADP
taxlaw-2815	427	136	all	all	DET
taxlaw-2815	427	137	cases	case	NOUN
taxlaw-2815	427	138	where	where	SCONJ
taxlaw-2815	427	139	such	such	ADJ
taxlaw-2815	427	140	relief	relief	NOUN
taxlaw-2815	427	141	is	be	AUX
taxlaw-2815	427	142	appropriate	appropriate	ADJ
taxlaw-2815	427	143	.	.	PUNCT
taxlaw-2815	428	1	”86	”86	NOUN
taxlaw-2815	428	2	it	it	PRON
taxlaw-2815	428	3	also	also	ADV
taxlaw-2815	428	4	called	call	VERB
taxlaw-2815	428	5	for	for	ADP
taxlaw-2815	428	6	studies	study	NOUN
taxlaw-2815	428	7	of	of	ADP
taxlaw-2815	428	8	:	:	PUNCT
taxlaw-2815	428	9	(	(	PUNCT
taxlaw-2815	428	10	1	1	X
taxlaw-2815	428	11	)	)	PUNCT
taxlaw-2815	428	12	the	the	DET
taxlaw-2815	428	13	effects	effect	NOUN
taxlaw-2815	428	14	of	of	ADP
taxlaw-2815	428	15	changing	change	VERB
taxlaw-2815	428	16	the	the	DET
taxlaw-2815	428	17	liability	liability	NOUN
taxlaw-2815	428	18	on	on	ADP
taxlaw-2815	428	19	joint	joint	ADJ
taxlaw-2815	428	20	returns	return	NOUN
taxlaw-2815	428	21	from	from	ADP
taxlaw-2815	428	22	joint	joint	ADJ
taxlaw-2815	428	23	and	and	CCONJ
taxlaw-2815	428	24	several	several	ADJ
taxlaw-2815	428	25	liability	liability	NOUN
taxlaw-2815	428	26	to	to	PART
taxlaw-2815	428	27	proportionate	proportionate	VERB
taxlaw-2815	428	28	liability	liability	NOUN
taxlaw-2815	428	29	(	(	PUNCT
taxlaw-2815	428	30	meaning	mean	VERB
taxlaw-2815	428	31	“	"	PUNCT
taxlaw-2815	428	32	each	each	DET
taxlaw-2815	428	33	spouse	spouse	NOUN
taxlaw-2815	428	34	would	would	AUX
taxlaw-2815	428	35	be	be	AUX
taxlaw-2815	428	36	liable	liable	ADJ
taxlaw-2815	428	37	only	only	ADV
taxlaw-2815	428	38	for	for	ADP
taxlaw-2815	428	39	the	the	DET
taxlaw-2815	428	40	income	income	NOUN
taxlaw-2815	428	41	tax	tax	NOUN
taxlaw-2815	428	42	attributable	attributable	ADJ
taxlaw-2815	428	43	to	to	ADP
taxlaw-2815	428	44	the	the	DET
taxlaw-2815	428	45	income	income	NOUN
taxlaw-2815	428	46	of	of	ADP
taxlaw-2815	428	47	each	each	DET
taxlaw-2815	428	48	spouse”87	spouse”87	PROPN
taxlaw-2815	428	49	)	)	PUNCT
taxlaw-2815	428	50	;	;	PUNCT
taxlaw-2815	428	51	and	and	CCONJ
taxlaw-2815	428	52	(	(	PUNCT
taxlaw-2815	428	53	2	2	X
taxlaw-2815	428	54	)	)	PUNCT
taxlaw-2815	428	55	the	the	DET
taxlaw-2815	428	56	effects	effect	NOUN
taxlaw-2815	428	57	of	of	ADP
taxlaw-2815	428	58	providing	provide	VERB
taxlaw-2815	428	59	81	81	NUM
taxlaw-2815	428	60	staff	staff	NOUN
taxlaw-2815	428	61	of	of	ADP
taxlaw-2815	428	62	joint	joint	ADJ
taxlaw-2815	428	63	comm	comm	NOUN
taxlaw-2815	428	64	.	.	PUNCT
taxlaw-2815	429	1	on	on	ADP
taxlaw-2815	429	2	tax’n	tax’n	NUM
taxlaw-2815	429	3	,	,	PUNCT
taxlaw-2815	429	4	105th	105th	ADJ
taxlaw-2815	429	5	cong	cong	NOUN
taxlaw-2815	429	6	.	.	PROPN
taxlaw-2815	429	7	,	,	PUNCT
taxlaw-2815	429	8	present	present	ADJ
taxlaw-2815	429	9	law	law	NOUN
taxlaw-2815	429	10	and	and	CCONJ
taxlaw-2815	429	11	background	background	NOUN
taxlaw-2815	429	12	relating	relate	VERB
taxlaw-2815	429	13	to	to	ADP
taxlaw-2815	429	14	tax	tax	NOUN
taxlaw-2815	429	15	treatment	treatment	NOUN
taxlaw-2815	429	16	of	of	ADP
taxlaw-2815	429	17	“	"	PUNCT
taxlaw-2815	429	18	innocent	innocent	ADJ
taxlaw-2815	429	19	spouses	spouse	NOUN
taxlaw-2815	429	20	”	"	PUNCT
taxlaw-2815	429	21	(	(	PUNCT
taxlaw-2815	429	22	joint	joint	ADJ
taxlaw-2815	429	23	comm	comm	NOUN
taxlaw-2815	429	24	.	.	PUNCT
taxlaw-2815	430	1	print	print	NOUN
taxlaw-2815	430	2	1998	1998	NUM
taxlaw-2815	430	3	)	)	PUNCT
taxlaw-2815	431	1	(	(	PUNCT
taxlaw-2815	431	2	citing	cite	VERB
taxlaw-2815	431	3	s.	s.	PROPN
taxlaw-2815	431	4	rep	rep	PROPN
taxlaw-2815	431	5	.	.	PROPN
taxlaw-2815	432	1	no	no	INTJ
taxlaw-2815	432	2	.	.	NOUN
taxlaw-2815	433	1	91	91	NUM
taxlaw-2815	433	2	-	-	SYM
taxlaw-2815	433	3	1537	1537	NUM
taxlaw-2815	433	4	,	,	PUNCT
taxlaw-2815	433	5	at	at	ADP
taxlaw-2815	433	6	2	2	NUM
taxlaw-2815	433	7	(	(	PUNCT
taxlaw-2815	433	8	1970	1970	NUM
taxlaw-2815	433	9	)	)	PUNCT
taxlaw-2815	433	10	)	)	PUNCT
taxlaw-2815	433	11	.	.	PUNCT
taxlaw-2815	434	1	82	82	NUM
taxlaw-2815	434	2	s.	s.	PROPN
taxlaw-2815	434	3	rep	rep	PROPN
taxlaw-2815	434	4	.	.	PROPN
taxlaw-2815	434	5	no	no	INTJ
taxlaw-2815	434	6	.	.	NOUN
taxlaw-2815	434	7	91	91	NUM
taxlaw-2815	434	8	-	-	SYM
taxlaw-2815	434	9	1537	1537	NUM
taxlaw-2815	434	10	,	,	PUNCT
taxlaw-2815	434	11	at	at	ADP
taxlaw-2815	434	12	2	2	NUM
taxlaw-2815	434	13	(	(	PUNCT
taxlaw-2815	434	14	1970	1970	NUM
taxlaw-2815	434	15	)	)	PUNCT
taxlaw-2815	434	16	.	.	PUNCT
taxlaw-2815	435	1	83	83	NUM
taxlaw-2815	436	1	i	i	PRON
taxlaw-2815	436	2	d.	d.	NOUN
taxlaw-2815	436	3	84	84	NUM
taxlaw-2815	436	4	i.r.c	i.r.c	NOUN
taxlaw-2815	436	5	.	.	PUNCT
taxlaw-2815	437	1	§	§	PROPN
taxlaw-2815	437	2	6015(f)(1	6015(f)(1	NUM
taxlaw-2815	437	3	)	)	PUNCT
taxlaw-2815	437	4	(	(	PUNCT
taxlaw-2815	437	5	2012	2012	NUM
taxlaw-2815	437	6	)	)	PUNCT
taxlaw-2815	437	7	.	.	PUNCT
taxlaw-2815	438	1	85	85	NUM
taxlaw-2815	438	2	h.r	h.r	PROPN
taxlaw-2815	438	3	.	.	PROPN
taxlaw-2815	438	4	rep	rep	PROPN
taxlaw-2815	438	5	.	.	PROPN
taxlaw-2815	438	6	no	no	PROPN
taxlaw-2815	438	7	.	.	NOUN
taxlaw-2815	439	1	104	104	NUM
taxlaw-2815	439	2	-	-	SYM
taxlaw-2815	439	3	506	506	NUM
taxlaw-2815	439	4	,	,	PUNCT
taxlaw-2815	439	5	at	at	ADP
taxlaw-2815	439	6	30	30	NUM
taxlaw-2815	439	7	(	(	PUNCT
taxlaw-2815	439	8	1996	1996	NUM
taxlaw-2815	439	9	)	)	PUNCT
taxlaw-2815	439	10	.	.	PUNCT
taxlaw-2815	440	1	86	86	NUM
taxlaw-2815	440	2	taxpayer	taxpayer	NOUN
taxlaw-2815	440	3	bill	bill	NOUN
taxlaw-2815	440	4	of	of	ADP
taxlaw-2815	440	5	rights	right	NOUN
taxlaw-2815	440	6	2	2	NUM
taxlaw-2815	440	7	,	,	PUNCT
taxlaw-2815	440	8	pub	pub	NOUN
taxlaw-2815	440	9	.	.	PUNCT
taxlaw-2815	441	1	l.	l.	PROPN
taxlaw-2815	441	2	no	no	INTJ
taxlaw-2815	441	3	.	.	PROPN
taxlaw-2815	442	1	104	104	NUM
taxlaw-2815	442	2	-	-	SYM
taxlaw-2815	442	3	168	168	NUM
taxlaw-2815	442	4	,	,	PUNCT
taxlaw-2815	442	5	§	§	PROPN
taxlaw-2815	442	6	401	401	NUM
taxlaw-2815	442	7	(	(	PUNCT
taxlaw-2815	442	8	1996	1996	NUM
taxlaw-2815	442	9	)	)	PUNCT
taxlaw-2815	442	10	.	.	PUNCT
taxlaw-2815	443	1	87	87	NUM
taxlaw-2815	443	2	h.r	h.r	PROPN
taxlaw-2815	443	3	.	.	PROPN
taxlaw-2815	443	4	rep	rep	PROPN
taxlaw-2815	443	5	.	.	PROPN
taxlaw-2815	443	6	no	no	PROPN
taxlaw-2815	443	7	.	.	NOUN
taxlaw-2815	444	1	104	104	NUM
taxlaw-2815	444	2	-	-	SYM
taxlaw-2815	444	3	506	506	NUM
taxlaw-2815	444	4	,	,	PUNCT
taxlaw-2815	444	5	at	at	ADP
taxlaw-2815	444	6	31	31	NUM
taxlaw-2815	444	7	(	(	PUNCT
taxlaw-2815	444	8	1996	1996	NUM
taxlaw-2815	444	9	)	)	PUNCT
taxlaw-2815	444	10	.	.	PUNCT
taxlaw-2815	445	1	2012	2012	NUM
taxlaw-2815	445	2	]	]	PUNCT
taxlaw-2815	445	3	decoupling	decouple	VERB
taxlaw-2815	445	4	taxes	taxis	NOUN
taxlaw-2815	445	5	and	and	CCONJ
taxlaw-2815	445	6	marriage	marriage	NOUN
taxlaw-2815	445	7	113	113	NUM
taxlaw-2815	445	8	that	that	PRON
taxlaw-2815	445	9	the	the	DET
taxlaw-2815	445	10	service	service	NOUN
taxlaw-2815	445	11	must	must	AUX
taxlaw-2815	445	12	be	be	AUX
taxlaw-2815	445	13	bound	bind	VERB
taxlaw-2815	445	14	in	in	ADP
taxlaw-2815	445	15	its	its	PRON
taxlaw-2815	445	16	collection	collection	NOUN
taxlaw-2815	445	17	by	by	ADP
taxlaw-2815	445	18	the	the	DET
taxlaw-2815	445	19	allocation	allocation	NOUN
taxlaw-2815	445	20	of	of	ADP
taxlaw-2815	445	21	joint	joint	ADJ
taxlaw-2815	445	22	liability	liability	NOUN
taxlaw-2815	445	23	agreed	agree	VERB
taxlaw-2815	445	24	upon	upon	SCONJ
taxlaw-2815	445	25	in	in	ADP
taxlaw-2815	445	26	a	a	DET
taxlaw-2815	445	27	divorce	divorce	NOUN
taxlaw-2815	445	28	decree.88	decree.88	NOUN
taxlaw-2815	445	29	prior	prior	ADV
taxlaw-2815	445	30	to	to	ADP
taxlaw-2815	445	31	the	the	DET
taxlaw-2815	445	32	passage	passage	NOUN
taxlaw-2815	445	33	of	of	ADP
taxlaw-2815	445	34	tbor2	tbor2	NOUN
taxlaw-2815	445	35	,	,	PUNCT
taxlaw-2815	445	36	the	the	DET
taxlaw-2815	445	37	treasury	treasury	PROPN
taxlaw-2815	445	38	department	department	PROPN
taxlaw-2815	445	39	requested	request	VERB
taxlaw-2815	445	40	public	public	ADJ
taxlaw-2815	445	41	comment	comment	NOUN
taxlaw-2815	445	42	on	on	ADP
taxlaw-2815	445	43	these	these	DET
taxlaw-2815	445	44	questions.89	questions.89	NOUN
taxlaw-2815	445	45	in	in	ADP
taxlaw-2815	445	46	response	response	NOUN
taxlaw-2815	445	47	,	,	PUNCT
taxlaw-2815	445	48	the	the	DET
taxlaw-2815	445	49	american	american	PROPN
taxlaw-2815	445	50	bar	bar	PROPN
taxlaw-2815	445	51	association	association	PROPN
taxlaw-2815	445	52	(	(	PUNCT
taxlaw-2815	445	53	aba	aba	PROPN
taxlaw-2815	445	54	)	)	PUNCT
taxlaw-2815	445	55	and	and	CCONJ
taxlaw-2815	445	56	the	the	DET
taxlaw-2815	445	57	american	american	PROPN
taxlaw-2815	445	58	institute	institute	PROPN
taxlaw-2815	445	59	of	of	ADP
taxlaw-2815	445	60	certified	certify	VERB
taxlaw-2815	445	61	public	public	ADJ
taxlaw-2815	445	62	accountants	accountant	NOUN
taxlaw-2815	445	63	(	(	PUNCT
taxlaw-2815	445	64	aicpa	aicpa	PROPN
taxlaw-2815	445	65	)	)	PUNCT
taxlaw-2815	445	66	were	be	AUX
taxlaw-2815	445	67	among	among	ADP
taxlaw-2815	445	68	the	the	DET
taxlaw-2815	445	69	groups	group	NOUN
taxlaw-2815	445	70	that	that	PRON
taxlaw-2815	445	71	submitted	submit	VERB
taxlaw-2815	445	72	proposals	proposal	NOUN
taxlaw-2815	445	73	suggesting	suggest	VERB
taxlaw-2815	445	74	how	how	SCONJ
taxlaw-2815	445	75	joint	joint	ADJ
taxlaw-2815	445	76	and	and	CCONJ
taxlaw-2815	445	77	several	several	ADJ
taxlaw-2815	445	78	liability	liability	NOUN
taxlaw-2815	445	79	should	should	AUX
taxlaw-2815	445	80	be	be	AUX
taxlaw-2815	445	81	replaced	replace	VERB
taxlaw-2815	445	82	with	with	ADP
taxlaw-2815	445	83	proportionate	proportionate	ADJ
taxlaw-2815	445	84	liability	liability	NOUN
taxlaw-2815	445	85	.	.	PUNCT
taxlaw-2815	446	1	in	in	ADP
taxlaw-2815	446	2	february	february	PROPN
taxlaw-2815	446	3	1998	1998	NUM
taxlaw-2815	446	4	,	,	PUNCT
taxlaw-2815	446	5	the	the	DET
taxlaw-2815	446	6	treasury	treasury	PROPN
taxlaw-2815	446	7	department	department	PROPN
taxlaw-2815	446	8	issued	issue	VERB
taxlaw-2815	446	9	its	its	PRON
taxlaw-2815	446	10	report	report	NOUN
taxlaw-2815	446	11	to	to	ADP
taxlaw-2815	446	12	congress.90	congress.90	ADV
taxlaw-2815	446	13	the	the	DET
taxlaw-2815	446	14	report	report	NOUN
taxlaw-2815	446	15	concluded	conclude	VERB
taxlaw-2815	446	16	that	that	SCONJ
taxlaw-2815	446	17	the	the	DET
taxlaw-2815	446	18	existing	exist	VERB
taxlaw-2815	446	19	innocent	innocent	ADJ
taxlaw-2815	446	20	spouse	spouse	NOUN
taxlaw-2815	446	21	provisions	provision	NOUN
taxlaw-2815	446	22	“	"	PUNCT
taxlaw-2815	446	23	may	may	AUX
taxlaw-2815	446	24	not	not	PART
taxlaw-2815	446	25	provide	provide	VERB
taxlaw-2815	446	26	‘	'	PUNCT
taxlaw-2815	446	27	meaningful	meaningful	ADJ
taxlaw-2815	446	28	relief	relief	NOUN
taxlaw-2815	446	29	in	in	ADP
taxlaw-2815	446	30	all	all	DET
taxlaw-2815	446	31	cases	case	NOUN
taxlaw-2815	446	32	where	where	SCONJ
taxlaw-2815	446	33	such	such	ADJ
taxlaw-2815	446	34	relief	relief	NOUN
taxlaw-2815	446	35	is	be	AUX
taxlaw-2815	446	36	appropriate,’”91	appropriate,’”91	PUNCT
taxlaw-2815	446	37	and	and	CCONJ
taxlaw-2815	446	38	it	it	PRON
taxlaw-2815	446	39	carefully	carefully	ADV
taxlaw-2815	446	40	considered	consider	VERB
taxlaw-2815	446	41	the	the	DET
taxlaw-2815	446	42	alternatives	alternative	NOUN
taxlaw-2815	446	43	to	to	ADP
taxlaw-2815	446	44	joint	joint	ADJ
taxlaw-2815	446	45	and	and	CCONJ
taxlaw-2815	446	46	several	several	ADJ
taxlaw-2815	446	47	liability	liability	NOUN
taxlaw-2815	446	48	,	,	PUNCT
taxlaw-2815	446	49	including	include	VERB
taxlaw-2815	446	50	the	the	DET
taxlaw-2815	446	51	aba	aba	PROPN
taxlaw-2815	446	52	and	and	CCONJ
taxlaw-2815	446	53	aicpa	aicpa	ADJ
taxlaw-2815	446	54	proposals	proposal	NOUN
taxlaw-2815	446	55	.	.	PUNCT
taxlaw-2815	447	1	however	however	ADV
taxlaw-2815	447	2	,	,	PUNCT
taxlaw-2815	447	3	the	the	DET
taxlaw-2815	447	4	report	report	NOUN
taxlaw-2815	447	5	ultimately	ultimately	ADV
taxlaw-2815	447	6	rejected	reject	VERB
taxlaw-2815	447	7	those	those	DET
taxlaw-2815	447	8	proposals	proposal	NOUN
taxlaw-2815	447	9	and	and	CCONJ
taxlaw-2815	447	10	recommended	recommend	VERB
taxlaw-2815	447	11	further	far	ADV
taxlaw-2815	447	12	modifying	modify	VERB
taxlaw-2815	447	13	the	the	DET
taxlaw-2815	447	14	innocent	innocent	ADJ
taxlaw-2815	447	15	spouse	spouse	NOUN
taxlaw-2815	447	16	provisions	provision	NOUN
taxlaw-2815	447	17	“	"	PUNCT
taxlaw-2815	447	18	to	to	PART
taxlaw-2815	447	19	accommodate	accommodate	VERB
taxlaw-2815	447	20	more	more	ADJ
taxlaw-2815	447	21	cases	case	NOUN
taxlaw-2815	447	22	”	"	PUNCT
taxlaw-2815	447	23	rather	rather	ADV
taxlaw-2815	447	24	than	than	ADP
taxlaw-2815	447	25	making	make	VERB
taxlaw-2815	447	26	fundamental	fundamental	ADJ
taxlaw-2815	447	27	changes	change	NOUN
taxlaw-2815	447	28	to	to	ADP
taxlaw-2815	447	29	the	the	DET
taxlaw-2815	447	30	joint	joint	ADJ
taxlaw-2815	447	31	and	and	CCONJ
taxlaw-2815	447	32	several	several	ADJ
taxlaw-2815	447	33	liability	liability	NOUN
taxlaw-2815	447	34	standard.92	standard.92	PROPN
taxlaw-2815	447	35	congress	congress	PROPN
taxlaw-2815	447	36	undertook	undertake	VERB
taxlaw-2815	447	37	this	this	DET
taxlaw-2815	447	38	task	task	NOUN
taxlaw-2815	447	39	in	in	ADP
taxlaw-2815	447	40	1998	1998	NUM
taxlaw-2815	447	41	.	.	PUNCT
taxlaw-2815	448	1	in	in	ADP
taxlaw-2815	448	2	january	january	PROPN
taxlaw-2815	448	3	and	and	CCONJ
taxlaw-2815	448	4	february	february	PROPN
taxlaw-2815	448	5	of	of	ADP
taxlaw-2815	448	6	that	that	DET
taxlaw-2815	448	7	year	year	NOUN
taxlaw-2815	448	8	,	,	PUNCT
taxlaw-2815	448	9	the	the	DET
taxlaw-2815	448	10	senate	senate	PROPN
taxlaw-2815	448	11	finance	finance	PROPN
taxlaw-2815	448	12	committee	committee	PROPN
taxlaw-2815	448	13	held	hold	VERB
taxlaw-2815	448	14	hearings	hearing	NOUN
taxlaw-2815	448	15	in	in	ADP
taxlaw-2815	448	16	which	which	PRON
taxlaw-2815	448	17	innocent	innocent	ADJ
taxlaw-2815	448	18	spouse	spouse	NOUN
taxlaw-2815	448	19	reform	reform	NOUN
taxlaw-2815	448	20	was	be	AUX
taxlaw-2815	448	21	one	one	NUM
taxlaw-2815	448	22	of	of	ADP
taxlaw-2815	448	23	a	a	DET
taxlaw-2815	448	24	number	number	NOUN
taxlaw-2815	448	25	of	of	ADP
taxlaw-2815	448	26	items	item	NOUN
taxlaw-2815	448	27	examined.93	examined.93	VERB
taxlaw-2815	448	28	the	the	DET
taxlaw-2815	448	29	resulting	result	VERB
taxlaw-2815	448	30	compromise	compromise	NOUN
taxlaw-2815	448	31	between	between	ADP
taxlaw-2815	448	32	the	the	DET
taxlaw-2815	448	33	house	house	PROPN
taxlaw-2815	448	34	and	and	CCONJ
taxlaw-2815	448	35	senate	senate	PROPN
taxlaw-2815	448	36	,	,	PUNCT
taxlaw-2815	448	37	§	§	PROPN
taxlaw-2815	448	38	3201	3201	NUM
taxlaw-2815	448	39	of	of	ADP
taxlaw-2815	448	40	the	the	DET
taxlaw-2815	448	41	irs	irs	PROPN
taxlaw-2815	448	42	restructuring	restructuring	NOUN
taxlaw-2815	448	43	and	and	CCONJ
taxlaw-2815	448	44	reform	reform	NOUN
taxlaw-2815	448	45	act	act	NOUN
taxlaw-2815	448	46	of	of	ADP
taxlaw-2815	448	47	1998,94	1998,94	NUM
taxlaw-2815	448	48	became	become	VERB
taxlaw-2815	448	49	the	the	DET
taxlaw-2815	448	50	new	new	ADJ
taxlaw-2815	448	51	§	§	PROPN
taxlaw-2815	448	52	6015	6015	NUM
taxlaw-2815	448	53	of	of	ADP
taxlaw-2815	448	54	the	the	DET
taxlaw-2815	448	55	code	code	NOUN
taxlaw-2815	448	56	.	.	PUNCT
taxlaw-2815	449	1	the	the	DET
taxlaw-2815	449	2	new	new	ADJ
taxlaw-2815	449	3	section	section	NOUN
taxlaw-2815	449	4	provided	provide	VERB
taxlaw-2815	449	5	alternative	alternative	ADJ
taxlaw-2815	449	6	forms	form	NOUN
taxlaw-2815	449	7	of	of	ADP
taxlaw-2815	449	8	relief	relief	NOUN
taxlaw-2815	449	9	in	in	ADP
taxlaw-2815	449	10	three	three	NUM
taxlaw-2815	449	11	different	different	ADJ
taxlaw-2815	449	12	subsections	subsection	NOUN
taxlaw-2815	449	13	:	:	PUNCT
taxlaw-2815	449	14	6015(b	6015(b	NUM
taxlaw-2815	449	15	)	)	PUNCT
taxlaw-2815	449	16	,	,	PUNCT
taxlaw-2815	449	17	(	(	PUNCT
taxlaw-2815	449	18	c	c	NOUN
taxlaw-2815	449	19	)	)	PUNCT
taxlaw-2815	449	20	,	,	PUNCT
taxlaw-2815	449	21	and	and	CCONJ
taxlaw-2815	449	22	(	(	PUNCT
taxlaw-2815	449	23	f	f	X
taxlaw-2815	449	24	)	)	PUNCT
taxlaw-2815	449	25	.	.	PUNCT
taxlaw-2815	450	1	section	section	NOUN
taxlaw-2815	450	2	6015(b	6015(b	PROPN
taxlaw-2815	450	3	)	)	PUNCT
taxlaw-2815	450	4	is	be	AUX
taxlaw-2815	450	5	a	a	DET
taxlaw-2815	450	6	liberalized	liberalized	ADJ
taxlaw-2815	450	7	version	version	NOUN
taxlaw-2815	450	8	of	of	ADP
taxlaw-2815	450	9	the	the	DET
taxlaw-2815	450	10	“	"	PUNCT
taxlaw-2815	450	11	traditional	traditional	ADJ
taxlaw-2815	450	12	”	"	PUNCT
taxlaw-2815	450	13	innocent	innocent	ADJ
taxlaw-2815	450	14	spouse	spouse	NOUN
taxlaw-2815	450	15	relief	relief	NOUN
taxlaw-2815	450	16	applicable	applicable	ADJ
taxlaw-2815	450	17	to	to	ADP
taxlaw-2815	450	18	joint	joint	ADJ
taxlaw-2815	450	19	filers	filer	NOUN
taxlaw-2815	450	20	who	who	PRON
taxlaw-2815	450	21	could	could	AUX
taxlaw-2815	450	22	establish	establish	VERB
taxlaw-2815	450	23	that	that	SCONJ
taxlaw-2815	450	24	they	they	PRON
taxlaw-2815	450	25	had	have	VERB
taxlaw-2815	450	26	no	no	DET
taxlaw-2815	450	27	actual	actual	ADJ
taxlaw-2815	450	28	or	or	CCONJ
taxlaw-2815	450	29	constructive	constructive	ADJ
taxlaw-2815	450	30	knowledge	knowledge	NOUN
taxlaw-2815	450	31	of	of	ADP
taxlaw-2815	450	32	the	the	DET
taxlaw-2815	450	33	item	item	NOUN
taxlaw-2815	450	34	for	for	ADP
taxlaw-2815	450	35	the	the	DET
taxlaw-2815	450	36	understatement	understatement	NOUN
taxlaw-2815	450	37	from	from	ADP
taxlaw-2815	450	38	which	which	PRON
taxlaw-2815	450	39	they	they	PRON
taxlaw-2815	450	40	sought	seek	VERB
taxlaw-2815	450	41	relief	relief	NOUN
taxlaw-2815	450	42	.	.	PUNCT
taxlaw-2815	451	1	section	section	NOUN
taxlaw-2815	451	2	6015(c	6015(c	NOUN
taxlaw-2815	451	3	)	)	PUNCT
taxlaw-2815	451	4	allows	allow	VERB
taxlaw-2815	451	5	an	an	DET
taxlaw-2815	451	6	innocent	innocent	ADJ
taxlaw-2815	451	7	spouse	spouse	NOUN
taxlaw-2815	451	8	to	to	PART
taxlaw-2815	451	9	elect	elect	VERB
taxlaw-2815	451	10	an	an	DET
taxlaw-2815	451	11	allocation	allocation	NOUN
taxlaw-2815	451	12	of	of	ADP
taxlaw-2815	451	13	the	the	DET
taxlaw-2815	451	14	deficiency95	deficiency95	NOUN
taxlaw-2815	451	15	such	such	ADJ
taxlaw-2815	451	16	that	that	SCONJ
taxlaw-2815	451	17	his	his	PRON
taxlaw-2815	451	18	or	or	CCONJ
taxlaw-2815	451	19	her	her	PRON
taxlaw-2815	451	20	liability	liability	NOUN
taxlaw-2815	451	21	is	be	AUX
taxlaw-2815	451	22	limited	limit	VERB
taxlaw-2815	451	23	to	to	ADP
taxlaw-2815	451	24	the	the	DET
taxlaw-2815	451	25	portion	portion	NOUN
taxlaw-2815	451	26	of	of	ADP
taxlaw-2815	451	27	the	the	DET
taxlaw-2815	451	28	deficiency	deficiency	NOUN
taxlaw-2815	451	29	attributable	attributable	ADJ
taxlaw-2815	451	30	only	only	ADV
taxlaw-2815	451	31	to	to	ADP
taxlaw-2815	451	32	items	item	NOUN
taxlaw-2815	451	33	allocable	allocable	ADJ
taxlaw-2815	451	34	to	to	ADP
taxlaw-2815	451	35	the	the	DET
taxlaw-2815	451	36	taxpayer	taxpayer	NOUN
taxlaw-2815	451	37	.	.	PUNCT
taxlaw-2815	452	1	the	the	DET
taxlaw-2815	452	2	electing	elect	VERB
taxlaw-2815	452	3	spouse	spouse	NOUN
taxlaw-2815	452	4	must	must	AUX
taxlaw-2815	452	5	be	be	AUX
taxlaw-2815	452	6	widowed	widow	VERB
taxlaw-2815	452	7	or	or	CCONJ
taxlaw-2815	452	8	divorced	divorce	VERB
taxlaw-2815	452	9	,	,	PUNCT
taxlaw-2815	452	10	legally	legally	ADV
taxlaw-2815	452	11	separated	separate	VERB
taxlaw-2815	452	12	,	,	PUNCT
taxlaw-2815	452	13	or	or	CCONJ
taxlaw-2815	452	14	living	live	VERB
taxlaw-2815	452	15	apart	apart	ADV
taxlaw-2815	452	16	(	(	PUNCT
taxlaw-2815	452	17	for	for	ADP
taxlaw-2815	452	18	at	at	ADV
taxlaw-2815	452	19	least	least	ADV
taxlaw-2815	452	20	twelve	twelve	NUM
taxlaw-2815	452	21	months	month	NOUN
taxlaw-2815	452	22	)	)	PUNCT
taxlaw-2815	452	23	from	from	ADP
taxlaw-2815	452	24	the	the	DET
taxlaw-2815	452	25	spouse	spouse	NOUN
taxlaw-2815	452	26	with	with	ADP
taxlaw-2815	452	27	whom	whom	PRON
taxlaw-2815	452	28	he	he	PRON
taxlaw-2815	452	29	or	or	CCONJ
taxlaw-2815	452	30	she	she	PRON
taxlaw-2815	452	31	filed	file	VERB
taxlaw-2815	452	32	the	the	DET
taxlaw-2815	452	33	joint	joint	ADJ
taxlaw-2815	452	34	return	return	NOUN
taxlaw-2815	452	35	.	.	PUNCT
taxlaw-2815	453	1	the	the	DET
taxlaw-2815	453	2	subsection	subsection	NOUN
taxlaw-2815	453	3	includes	include	VERB
taxlaw-2815	453	4	anti	anti	ADJ
taxlaw-2815	453	5	-	-	ADJ
taxlaw-2815	453	6	abuse	abuse	ADJ
taxlaw-2815	453	7	provisions	provision	NOUN
taxlaw-2815	453	8	to	to	PART
taxlaw-2815	453	9	address	address	VERB
taxlaw-2815	453	10	fraudulent	fraudulent	ADJ
taxlaw-2815	453	11	transfers	transfer	NOUN
taxlaw-2815	453	12	of	of	ADP
taxlaw-2815	453	13	assets	asset	NOUN
taxlaw-2815	453	14	.	.	PUNCT
taxlaw-2815	454	1	the	the	DET
taxlaw-2815	454	2	innocent	innocent	ADJ
taxlaw-2815	454	3	spouse	spouse	NOUN
taxlaw-2815	454	4	can	can	AUX
taxlaw-2815	454	5	not	not	PART
taxlaw-2815	454	6	have	have	AUX
taxlaw-2815	454	7	had	have	VERB
taxlaw-2815	454	8	actual	actual	ADJ
taxlaw-2815	454	9	knowledge	knowledge	NOUN
taxlaw-2815	454	10	that	that	SCONJ
taxlaw-2815	454	11	the	the	DET
taxlaw-2815	454	12	item	item	NOUN
taxlaw-2815	454	13	giving	give	VERB
taxlaw-2815	454	14	rise	rise	NOUN
taxlaw-2815	454	15	to	to	ADP
taxlaw-2815	454	16	the	the	DET
taxlaw-2815	454	17	deficiency	deficiency	NOUN
taxlaw-2815	454	18	was	be	AUX
taxlaw-2815	454	19	reported	report	VERB
taxlaw-2815	454	20	incorrectly;96	incorrectly;96	ADP
taxlaw-2815	454	21	however	however	ADV
taxlaw-2815	454	22	,	,	PUNCT
taxlaw-2815	454	23	unlike	unlike	ADP
taxlaw-2815	454	24	with	with	ADP
taxlaw-2815	454	25	traditional	traditional	ADJ
taxlaw-2815	454	26	innocent	innocent	ADJ
taxlaw-2815	454	27	spouse	spouse	NOUN
taxlaw-2815	454	28	relief	relief	NOUN
taxlaw-2815	454	29	and	and	CCONJ
taxlaw-2815	454	30	the	the	DET
taxlaw-2815	454	31	expanded	expand	VERB
taxlaw-2815	454	32	§	§	PROPN
taxlaw-2815	454	33	6015(b	6015(b	NOUN
taxlaw-2815	454	34	)	)	PUNCT
taxlaw-2815	454	35	,	,	PUNCT
taxlaw-2815	454	36	§	§	PROPN
taxlaw-2815	454	37	6015(c)(3)(c	6015(c)(3)(c	NUM
taxlaw-2815	454	38	)	)	PUNCT
taxlaw-2815	454	39	puts	put	VERB
taxlaw-2815	454	40	the	the	DET
taxlaw-2815	454	41	burden	burden	NOUN
taxlaw-2815	454	42	of	of	ADP
taxlaw-2815	454	43	proof	proof	NOUN
taxlaw-2815	454	44	on	on	ADP
taxlaw-2815	454	45	the	the	DET
taxlaw-2815	454	46	service	service	NOUN
taxlaw-2815	454	47	to	to	PART
taxlaw-2815	454	48	show	show	VERB
taxlaw-2815	454	49	that	that	SCONJ
taxlaw-2815	454	50	the	the	DET
taxlaw-2815	454	51	requesting	request	VERB
taxlaw-2815	454	52	spouse	spouse	NOUN
taxlaw-2815	454	53	had	have	VERB
taxlaw-2815	454	54	actual	actual	ADJ
taxlaw-2815	454	55	knowledge	knowledge	NOUN
taxlaw-2815	454	56	.	.	PUNCT
taxlaw-2815	455	1	moreover	moreover	ADV
taxlaw-2815	455	2	,	,	PUNCT
taxlaw-2815	455	3	a	a	DET
taxlaw-2815	455	4	requesting	request	VERB
taxlaw-2815	455	5	spouse	spouse	NOUN
taxlaw-2815	455	6	who	who	PRON
taxlaw-2815	455	7	had	have	VERB
taxlaw-2815	455	8	actual	actual	ADJ
taxlaw-2815	455	9	knowledge	knowledge	NOUN
taxlaw-2815	455	10	88	88	NUM
taxlaw-2815	456	1	i	i	PRON
taxlaw-2815	456	2	d.	d.	PROPN
taxlaw-2815	456	3	89	89	NUM
taxlaw-2815	456	4	i.r.s	i.r.s	PROPN
taxlaw-2815	456	5	.	.	PUNCT
taxlaw-2815	457	1	notice	notice	VERB
taxlaw-2815	457	2	96	96	NUM
taxlaw-2815	457	3	-	-	SYM
taxlaw-2815	457	4	19	19	NUM
taxlaw-2815	457	5	,	,	PUNCT
taxlaw-2815	457	6	1996	1996	NUM
taxlaw-2815	457	7	-	-	SYM
taxlaw-2815	457	8	1	1	NUM
taxlaw-2815	457	9	c.b	c.b	PROPN
taxlaw-2815	457	10	.	.	PROPN
taxlaw-2815	457	11	371	371	NUM
taxlaw-2815	457	12	.	.	X
taxlaw-2815	458	1	90	90	NUM
taxlaw-2815	458	2	see	see	VERB
taxlaw-2815	458	3	generally	generally	ADV
taxlaw-2815	458	4	1998	1998	NUM
taxlaw-2815	458	5	treas	trea	NOUN
taxlaw-2815	458	6	.	.	PUNCT
taxlaw-2815	459	1	report	report	NOUN
taxlaw-2815	459	2	on	on	ADP
taxlaw-2815	459	3	jl	jl	PROPN
taxlaw-2815	459	4	&	&	CCONJ
taxlaw-2815	459	5	is	be	AUX
taxlaw-2815	459	6	,	,	PUNCT
taxlaw-2815	459	7	supra	supra	PROPN
taxlaw-2815	459	8	note	note	NOUN
taxlaw-2815	460	1	22	22	NUM
taxlaw-2815	460	2	.	.	PUNCT
taxlaw-2815	461	1	91	91	NUM
taxlaw-2815	462	1	i	i	PRON
taxlaw-2815	462	2	d.	d.	PROPN
taxlaw-2815	462	3	at	at	ADP
taxlaw-2815	462	4	57	57	NUM
taxlaw-2815	462	5	(	(	PUNCT
taxlaw-2815	462	6	quoting	quote	VERB
taxlaw-2815	462	7	taxpayer	taxpayer	NOUN
taxlaw-2815	462	8	bill	bill	NOUN
taxlaw-2815	462	9	of	of	ADP
taxlaw-2815	462	10	rights	right	NOUN
taxlaw-2815	462	11	2	2	NUM
taxlaw-2815	462	12	,	,	PUNCT
taxlaw-2815	462	13	supra	supra	PROPN
taxlaw-2815	462	14	note	note	PROPN
taxlaw-2815	462	15	86	86	NUM
taxlaw-2815	462	16	)	)	PUNCT
taxlaw-2815	462	17	.	.	PUNCT
taxlaw-2815	463	1	92	92	NUM
taxlaw-2815	463	2	see	see	VERB
taxlaw-2815	463	3	i	i	PRON
taxlaw-2815	463	4	d.	d.	PROPN
taxlaw-2815	463	5	at	at	ADP
taxlaw-2815	463	6	58	58	NUM
taxlaw-2815	463	7	.	.	PUNCT
taxlaw-2815	464	1	part	part	NOUN
taxlaw-2815	464	2	iii	iii	PROPN
taxlaw-2815	464	3	will	will	AUX
taxlaw-2815	464	4	examine	examine	VERB
taxlaw-2815	464	5	the	the	DET
taxlaw-2815	464	6	treasury	treasury	PROPN
taxlaw-2815	464	7	department	department	PROPN
taxlaw-2815	464	8	’s	’s	PART
taxlaw-2815	464	9	arguments	argument	NOUN
taxlaw-2815	464	10	in	in	ADP
taxlaw-2815	464	11	favor	favor	NOUN
taxlaw-2815	464	12	of	of	ADP
taxlaw-2815	464	13	maintaining	maintain	VERB
taxlaw-2815	464	14	the	the	DET
taxlaw-2815	464	15	joint	joint	ADJ
taxlaw-2815	464	16	and	and	CCONJ
taxlaw-2815	464	17	several	several	ADJ
taxlaw-2815	464	18	liability	liability	NOUN
taxlaw-2815	464	19	standard	standard	NOUN
taxlaw-2815	464	20	.	.	PUNCT
taxlaw-2815	465	1	93	93	NUM
taxlaw-2815	465	2	see	see	VERB
taxlaw-2815	465	3	irs	irs	PROPN
taxlaw-2815	465	4	restructuring	restructuring	NOUN
taxlaw-2815	465	5	:	:	PUNCT
taxlaw-2815	465	6	hearings	hearing	NOUN
taxlaw-2815	465	7	on	on	ADP
taxlaw-2815	465	8	h.r	h.r	PROPN
taxlaw-2815	465	9	.	.	PROPN
taxlaw-2815	465	10	2676	2676	NUM
taxlaw-2815	465	11	before	before	ADP
taxlaw-2815	465	12	the	the	DET
taxlaw-2815	465	13	s.	s.	PROPN
taxlaw-2815	465	14	comm	comm	NOUN
taxlaw-2815	465	15	.	.	PUNCT
taxlaw-2815	466	1	on	on	ADP
taxlaw-2815	466	2	fin	fin	PROPN
taxlaw-2815	466	3	.	.	PUNCT
taxlaw-2815	466	4	,105th	,105th	PUNCT
taxlaw-2815	466	5	cong	cong	PROPN
taxlaw-2815	466	6	.	.	PUNCT
taxlaw-2815	467	1	(	(	PUNCT
taxlaw-2815	467	2	1998	1998	NUM
taxlaw-2815	467	3	)	)	PUNCT
taxlaw-2815	467	4	.	.	PUNCT
taxlaw-2815	468	1	94	94	NUM
taxlaw-2815	468	2	irs	irs	PROPN
taxlaw-2815	468	3	restructuring	restructuring	NOUN
taxlaw-2815	468	4	and	and	CCONJ
taxlaw-2815	468	5	reform	reform	NOUN
taxlaw-2815	468	6	act	act	NOUN
taxlaw-2815	468	7	of	of	ADP
taxlaw-2815	468	8	1998	1998	NUM
taxlaw-2815	468	9	,	,	PUNCT
taxlaw-2815	468	10	h.r	h.r	PROPN
taxlaw-2815	468	11	.	.	PROPN
taxlaw-2815	468	12	2676	2676	NUM
taxlaw-2815	468	13	,	,	PUNCT
taxlaw-2815	468	14	105th	105th	ADJ
taxlaw-2815	468	15	cong	cong	NOUN
taxlaw-2815	468	16	.	.	PUNCT
taxlaw-2815	469	1	§	§	PROPN
taxlaw-2815	469	2	3201	3201	NUM
taxlaw-2815	469	3	(	(	PUNCT
taxlaw-2815	469	4	1998	1998	NUM
taxlaw-2815	469	5	)	)	PUNCT
taxlaw-2815	469	6	(	(	PUNCT
taxlaw-2815	469	7	enacted	enact	VERB
taxlaw-2815	469	8	)	)	PUNCT
taxlaw-2815	470	1	[	[	X
taxlaw-2815	470	2	hereinafter	hereinafter	NOUN
taxlaw-2815	470	3	1998	1998	NUM
taxlaw-2815	470	4	act	act	PROPN
taxlaw-2815	470	5	]	]	PUNCT
taxlaw-2815	470	6	;	;	PUNCT
taxlaw-2815	470	7	i.r.c	i.r.c	NOUN
taxlaw-2815	470	8	.	.	PUNCT
taxlaw-2815	471	1	§	§	PROPN
taxlaw-2815	471	2	6015	6015	NUM
taxlaw-2815	471	3	(	(	PUNCT
taxlaw-2815	471	4	2012	2012	NUM
taxlaw-2815	471	5	)	)	PUNCT
taxlaw-2815	471	6	.	.	PUNCT
taxlaw-2815	472	1	95	95	NUM
taxlaw-2815	473	1	the	the	DET
taxlaw-2815	473	2	final	final	ADJ
taxlaw-2815	473	3	version	version	NOUN
taxlaw-2815	473	4	of	of	ADP
taxlaw-2815	473	5	the	the	DET
taxlaw-2815	473	6	bill	bill	NOUN
taxlaw-2815	473	7	did	do	AUX
taxlaw-2815	473	8	not	not	PART
taxlaw-2815	473	9	allow	allow	VERB
taxlaw-2815	473	10	for	for	ADP
taxlaw-2815	473	11	separation	separation	NOUN
taxlaw-2815	473	12	of	of	ADP
taxlaw-2815	473	13	liability	liability	NOUN
taxlaw-2815	473	14	for	for	ADP
taxlaw-2815	473	15	underpayments	underpayment	NOUN
taxlaw-2815	473	16	,	,	PUNCT
taxlaw-2815	473	17	as	as	SCONJ
taxlaw-2815	473	18	had	have	AUX
taxlaw-2815	473	19	been	be	AUX
taxlaw-2815	473	20	proposed	propose	VERB
taxlaw-2815	473	21	by	by	ADP
taxlaw-2815	473	22	the	the	DET
taxlaw-2815	473	23	senate	senate	PROPN
taxlaw-2815	473	24	amendment	amendment	PROPN
taxlaw-2815	473	25	.	.	PUNCT
taxlaw-2815	474	1	however	however	ADV
taxlaw-2815	474	2	,	,	PUNCT
taxlaw-2815	474	3	relief	relief	NOUN
taxlaw-2815	474	4	for	for	ADP
taxlaw-2815	474	5	underpayments	underpayment	NOUN
taxlaw-2815	474	6	was	be	AUX
taxlaw-2815	474	7	made	make	VERB
taxlaw-2815	474	8	available	available	ADJ
taxlaw-2815	474	9	in	in	ADP
taxlaw-2815	474	10	§	§	PROPN
taxlaw-2815	474	11	6015(f	6015(f	NUM
taxlaw-2815	474	12	)	)	PUNCT
taxlaw-2815	474	13	.	.	PUNCT
taxlaw-2815	475	1	96	96	NUM
taxlaw-2815	475	2	see	see	VERB
taxlaw-2815	475	3	svetlana	svetlana	PROPN
taxlaw-2815	475	4	attestatova	attestatova	PROPN
taxlaw-2815	475	5	,	,	PUNCT
taxlaw-2815	475	6	the	the	DET
taxlaw-2815	475	7	bonds	bond	NOUN
taxlaw-2815	475	8	of	of	ADP
taxlaw-2815	475	9	joint	joint	ADJ
taxlaw-2815	475	10	tax	tax	NOUN
taxlaw-2815	475	11	liability	liability	NOUN
taxlaw-2815	475	12	should	should	AUX
taxlaw-2815	475	13	not	not	PART
taxlaw-2815	475	14	be	be	AUX
taxlaw-2815	475	15	stronger	strong	ADJ
taxlaw-2815	475	16	than	than	ADP
taxlaw-2815	475	17	marriage	marriage	NOUN
taxlaw-2815	475	18	:	:	PUNCT
taxlaw-2815	475	19	congressional	congressional	ADJ
taxlaw-2815	475	20	intent	intent	NOUN
taxlaw-2815	475	21	behind	behind	ADP
taxlaw-2815	475	22	§	§	PROPN
taxlaw-2815	475	23	6015(c	6015(c	NOUN
taxlaw-2815	475	24	)	)	PUNCT
taxlaw-2815	475	25	separation	separation	NOUN
taxlaw-2815	475	26	of	of	ADP
taxlaw-2815	475	27	liability	liability	NOUN
taxlaw-2815	475	28	relief	relief	NOUN
taxlaw-2815	475	29	,	,	PUNCT
taxlaw-2815	475	30	78	78	NUM
taxlaw-2815	475	31	wash	wash	NOUN
taxlaw-2815	475	32	.	.	PUNCT
taxlaw-2815	476	1	l.	l.	PROPN
taxlaw-2815	476	2	rev	rev	PROPN
taxlaw-2815	476	3	.	.	PROPN
taxlaw-2815	476	4	831	831	NUM
taxlaw-2815	476	5	,	,	PUNCT
taxlaw-2815	476	6	858	858	NUM
taxlaw-2815	476	7	(	(	PUNCT
taxlaw-2815	476	8	2003	2003	NUM
taxlaw-2815	476	9	)	)	PUNCT
taxlaw-2815	476	10	(	(	PUNCT
taxlaw-2815	476	11	including	include	VERB
taxlaw-2815	476	12	an	an	DET
taxlaw-2815	476	13	in	in	ADP
taxlaw-2815	476	14	-	-	PUNCT
taxlaw-2815	476	15	depth	depth	NOUN
taxlaw-2815	476	16	examination	examination	NOUN
taxlaw-2815	476	17	of	of	ADP
taxlaw-2815	476	18	the	the	DET
taxlaw-2815	476	19	meaning	meaning	NOUN
taxlaw-2815	476	20	of	of	ADP
taxlaw-2815	476	21	“	"	PUNCT
taxlaw-2815	476	22	any	any	DET
taxlaw-2815	476	23	item	item	NOUN
taxlaw-2815	476	24	”	"	PUNCT
taxlaw-2815	476	25	)	)	PUNCT
taxlaw-2815	476	26	.	.	PUNCT
taxlaw-2815	477	1	114	114	NUM
taxlaw-2815	477	2	columbia	columbia	PROPN
taxlaw-2815	477	3	journal	journal	PROPN
taxlaw-2815	477	4	of	of	ADP
taxlaw-2815	477	5	tax	tax	NOUN
taxlaw-2815	477	6	law	law	NOUN
taxlaw-2815	477	7	[	[	X
taxlaw-2815	477	8	vol.4:94	vol.4:94	PRON
taxlaw-2815	477	9	can	can	AUX
taxlaw-2815	477	10	overcome	overcome	VERB
taxlaw-2815	477	11	this	this	DET
taxlaw-2815	477	12	requirement	requirement	NOUN
taxlaw-2815	477	13	if	if	SCONJ
taxlaw-2815	477	14	the	the	DET
taxlaw-2815	477	15	spouse	spouse	NOUN
taxlaw-2815	477	16	is	be	AUX
taxlaw-2815	477	17	able	able	ADJ
taxlaw-2815	477	18	to	to	PART
taxlaw-2815	477	19	establish	establish	VERB
taxlaw-2815	477	20	that	that	SCONJ
taxlaw-2815	477	21	he	he	PRON
taxlaw-2815	477	22	or	or	CCONJ
taxlaw-2815	477	23	she	she	PRON
taxlaw-2815	477	24	signed	sign	VERB
taxlaw-2815	477	25	the	the	DET
taxlaw-2815	477	26	return	return	NOUN
taxlaw-2815	477	27	under	under	ADP
taxlaw-2815	477	28	duress.97	duress.97	NOUN
taxlaw-2815	477	29	in	in	ADP
taxlaw-2815	477	30	addition	addition	NOUN
taxlaw-2815	477	31	to	to	ADP
taxlaw-2815	477	32	these	these	DET
taxlaw-2815	477	33	two	two	NUM
taxlaw-2815	477	34	specific	specific	ADJ
taxlaw-2815	477	35	,	,	PUNCT
taxlaw-2815	477	36	carefully	carefully	ADV
taxlaw-2815	477	37	designed	design	VERB
taxlaw-2815	477	38	statutory	statutory	ADJ
taxlaw-2815	477	39	provisions	provision	NOUN
taxlaw-2815	477	40	,	,	PUNCT
taxlaw-2815	477	41	congress	congress	PROPN
taxlaw-2815	477	42	also	also	ADV
taxlaw-2815	477	43	added	add	VERB
taxlaw-2815	477	44	§	§	PROPN
taxlaw-2815	477	45	6015(f	6015(f	NUM
taxlaw-2815	477	46	)	)	PUNCT
taxlaw-2815	477	47	,	,	PUNCT
taxlaw-2815	477	48	which	which	PRON
taxlaw-2815	477	49	provides	provide	VERB
taxlaw-2815	477	50	the	the	DET
taxlaw-2815	477	51	treasury	treasury	PROPN
taxlaw-2815	477	52	secretary	secretary	NOUN
taxlaw-2815	477	53	authority	authority	NOUN
taxlaw-2815	477	54	to	to	PART
taxlaw-2815	477	55	prescribe	prescribe	VERB
taxlaw-2815	477	56	procedures	procedure	NOUN
taxlaw-2815	477	57	for	for	ADP
taxlaw-2815	477	58	relief	relief	NOUN
taxlaw-2815	477	59	from	from	ADP
taxlaw-2815	477	60	joint	joint	ADJ
taxlaw-2815	477	61	and	and	CCONJ
taxlaw-2815	477	62	several	several	ADJ
taxlaw-2815	477	63	liability	liability	NOUN
taxlaw-2815	477	64	if	if	SCONJ
taxlaw-2815	477	65	,	,	PUNCT
taxlaw-2815	477	66	“	"	PUNCT
taxlaw-2815	477	67	taking	take	VERB
taxlaw-2815	477	68	into	into	ADP
taxlaw-2815	477	69	account	account	NOUN
taxlaw-2815	477	70	all	all	DET
taxlaw-2815	477	71	the	the	DET
taxlaw-2815	477	72	facts	fact	NOUN
taxlaw-2815	477	73	and	and	CCONJ
taxlaw-2815	477	74	circumstances	circumstance	NOUN
taxlaw-2815	477	75	,	,	PUNCT
taxlaw-2815	477	76	it	it	PRON
taxlaw-2815	477	77	is	be	AUX
taxlaw-2815	477	78	inequitable	inequitable	ADJ
taxlaw-2815	477	79	to	to	PART
taxlaw-2815	477	80	hold	hold	VERB
taxlaw-2815	477	81	the	the	DET
taxlaw-2815	477	82	individual	individual	ADJ
taxlaw-2815	477	83	liable	liable	ADJ
taxlaw-2815	477	84	for	for	ADP
taxlaw-2815	477	85	any	any	DET
taxlaw-2815	477	86	unpaid	unpaid	ADJ
taxlaw-2815	477	87	tax	tax	NOUN
taxlaw-2815	477	88	or	or	CCONJ
taxlaw-2815	477	89	any	any	DET
taxlaw-2815	477	90	deficiency	deficiency	NOUN
taxlaw-2815	477	91	.	.	PUNCT
taxlaw-2815	478	1	”98	”98	PUNCT
taxlaw-2815	479	1	a	a	DET
taxlaw-2815	479	2	taxpayer	taxpayer	NOUN
taxlaw-2815	479	3	is	be	AUX
taxlaw-2815	479	4	not	not	PART
taxlaw-2815	479	5	eligible	eligible	ADJ
taxlaw-2815	479	6	for	for	ADP
taxlaw-2815	479	7	relief	relief	NOUN
taxlaw-2815	479	8	under	under	ADP
taxlaw-2815	479	9	§	§	PROPN
taxlaw-2815	479	10	6015(f	6015(f	NUM
taxlaw-2815	479	11	)	)	PUNCT
taxlaw-2815	479	12	unless	unless	SCONJ
taxlaw-2815	479	13	relief	relief	NOUN
taxlaw-2815	479	14	is	be	AUX
taxlaw-2815	479	15	unavailable	unavailable	ADJ
taxlaw-2815	479	16	under	under	ADP
taxlaw-2815	479	17	§	§	PROPN
taxlaw-2815	479	18	§	§	PROPN
taxlaw-2815	479	19	6015(b	6015(b	NOUN
taxlaw-2815	479	20	)	)	PUNCT
taxlaw-2815	479	21	and	and	CCONJ
taxlaw-2815	479	22	(	(	PUNCT
taxlaw-2815	479	23	c).99	c).99	VERB
taxlaw-2815	479	24	significantly	significantly	ADV
taxlaw-2815	479	25	,	,	PUNCT
taxlaw-2815	479	26	§	§	PROPN
taxlaw-2815	479	27	6015(f	6015(f	NUM
taxlaw-2815	479	28	)	)	PUNCT
taxlaw-2815	479	29	is	be	AUX
taxlaw-2815	479	30	the	the	DET
taxlaw-2815	479	31	only	only	ADJ
taxlaw-2815	479	32	provision	provision	NOUN
taxlaw-2815	479	33	that	that	PRON
taxlaw-2815	479	34	contemplates	contemplate	VERB
taxlaw-2815	479	35	relief	relief	NOUN
taxlaw-2815	479	36	for	for	ADP
taxlaw-2815	479	37	an	an	DET
taxlaw-2815	479	38	innocent	innocent	ADJ
taxlaw-2815	479	39	spouse	spouse	NOUN
taxlaw-2815	479	40	in	in	ADP
taxlaw-2815	479	41	the	the	DET
taxlaw-2815	479	42	case	case	NOUN
taxlaw-2815	479	43	of	of	ADP
taxlaw-2815	479	44	an	an	DET
taxlaw-2815	479	45	underpayment	underpayment	NOUN
taxlaw-2815	479	46	.	.	PUNCT
taxlaw-2815	480	1	an	an	DET
taxlaw-2815	480	2	underpayment	underpayment	NOUN
taxlaw-2815	480	3	can	can	AUX
taxlaw-2815	480	4	result	result	VERB
taxlaw-2815	480	5	when	when	SCONJ
taxlaw-2815	480	6	the	the	DET
taxlaw-2815	480	7	taxpayer	taxpayer	NOUN
taxlaw-2815	480	8	files	file	VERB
taxlaw-2815	480	9	a	a	DET
taxlaw-2815	480	10	correct	correct	ADJ
taxlaw-2815	480	11	return	return	NOUN
taxlaw-2815	480	12	indicating	indicate	VERB
taxlaw-2815	480	13	a	a	DET
taxlaw-2815	480	14	liability	liability	NOUN
taxlaw-2815	480	15	due	due	ADJ
taxlaw-2815	480	16	,	,	PUNCT
taxlaw-2815	480	17	but	but	CCONJ
taxlaw-2815	480	18	encloses	enclose	NOUN
taxlaw-2815	480	19	only	only	ADV
taxlaw-2815	480	20	partial	partial	ADJ
taxlaw-2815	480	21	payment	payment	NOUN
taxlaw-2815	480	22	or	or	CCONJ
taxlaw-2815	480	23	no	no	DET
taxlaw-2815	480	24	payment	payment	NOUN
taxlaw-2815	480	25	at	at	ADV
taxlaw-2815	480	26	all	all	ADV
taxlaw-2815	480	27	.	.	PUNCT
taxlaw-2815	481	1	the	the	DET
taxlaw-2815	481	2	conference	conference	NOUN
taxlaw-2815	481	3	report	report	NOUN
taxlaw-2815	481	4	explains	explain	VERB
taxlaw-2815	481	5	the	the	DET
taxlaw-2815	481	6	intention	intention	NOUN
taxlaw-2815	481	7	“	"	PUNCT
taxlaw-2815	481	8	that	that	PRON
taxlaw-2815	481	9	equitable	equitable	ADJ
taxlaw-2815	481	10	relief	relief	NOUN
taxlaw-2815	481	11	be	be	AUX
taxlaw-2815	481	12	available	available	ADJ
taxlaw-2815	481	13	to	to	ADP
taxlaw-2815	481	14	a	a	DET
taxlaw-2815	481	15	spouse	spouse	NOUN
taxlaw-2815	481	16	that	that	PRON
taxlaw-2815	481	17	does	do	AUX
taxlaw-2815	481	18	not	not	PART
taxlaw-2815	481	19	know	know	VERB
taxlaw-2815	481	20	,	,	PUNCT
taxlaw-2815	481	21	and	and	CCONJ
taxlaw-2815	481	22	had	have	VERB
taxlaw-2815	481	23	no	no	DET
taxlaw-2815	481	24	reason	reason	NOUN
taxlaw-2815	481	25	to	to	PART
taxlaw-2815	481	26	know	know	VERB
taxlaw-2815	481	27	,	,	PUNCT
taxlaw-2815	481	28	that	that	SCONJ
taxlaw-2815	481	29	funds	fund	NOUN
taxlaw-2815	481	30	intended	intend	VERB
taxlaw-2815	481	31	for	for	ADP
taxlaw-2815	481	32	the	the	DET
taxlaw-2815	481	33	payment	payment	NOUN
taxlaw-2815	481	34	of	of	ADP
taxlaw-2815	481	35	tax	tax	NOUN
taxlaw-2815	481	36	were	be	AUX
taxlaw-2815	481	37	instead	instead	ADV
taxlaw-2815	481	38	taken	take	VERB
taxlaw-2815	481	39	by	by	ADP
taxlaw-2815	481	40	the	the	DET
taxlaw-2815	481	41	other	other	ADJ
taxlaw-2815	481	42	spouse	spouse	NOUN
taxlaw-2815	481	43	for	for	ADP
taxlaw-2815	481	44	such	such	ADJ
taxlaw-2815	481	45	other	other	ADJ
taxlaw-2815	481	46	spouse	spouse	NOUN
taxlaw-2815	481	47	’s	’s	PART
taxlaw-2815	481	48	benefit	benefit	NOUN
taxlaw-2815	481	49	.	.	PUNCT
taxlaw-2815	482	1	”100	”100	PUNCT
taxlaw-2815	482	2	given	give	VERB
taxlaw-2815	482	3	its	its	PRON
taxlaw-2815	482	4	statutory	statutory	ADJ
taxlaw-2815	482	5	authority	authority	NOUN
taxlaw-2815	482	6	under	under	ADP
taxlaw-2815	482	7	§	§	PROPN
taxlaw-2815	482	8	6015	6015	NUM
taxlaw-2815	482	9	,	,	PUNCT
taxlaw-2815	482	10	the	the	DET
taxlaw-2815	482	11	service	service	NOUN
taxlaw-2815	482	12	developed	develop	VERB
taxlaw-2815	482	13	administrative	administrative	ADJ
taxlaw-2815	482	14	guidance	guidance	NOUN
taxlaw-2815	482	15	for	for	ADP
taxlaw-2815	482	16	how	how	SCONJ
taxlaw-2815	482	17	it	it	PRON
taxlaw-2815	482	18	would	would	AUX
taxlaw-2815	482	19	grant	grant	VERB
taxlaw-2815	482	20	§	§	PROPN
taxlaw-2815	482	21	6015(f	6015(f	NUM
taxlaw-2815	482	22	)	)	PUNCT
taxlaw-2815	483	1	relief.101	relief.101	VERB
taxlaw-2815	483	2	over	over	ADP
taxlaw-2815	483	3	time	time	NOUN
taxlaw-2815	483	4	,	,	PUNCT
taxlaw-2815	483	5	a	a	DET
taxlaw-2815	483	6	combination	combination	NOUN
taxlaw-2815	483	7	of	of	ADP
taxlaw-2815	483	8	this	this	PRON
taxlaw-2815	483	9	and	and	CCONJ
taxlaw-2815	483	10	subsequent	subsequent	ADJ
taxlaw-2815	483	11	administrative	administrative	ADJ
taxlaw-2815	483	12	guidance	guidance	NOUN
taxlaw-2815	483	13	,	,	PUNCT
taxlaw-2815	483	14	tax	tax	NOUN
taxlaw-2815	483	15	court	court	NOUN
taxlaw-2815	483	16	opinions	opinion	NOUN
taxlaw-2815	483	17	,	,	PUNCT
taxlaw-2815	483	18	and	and	CCONJ
taxlaw-2815	483	19	minor	minor	ADJ
taxlaw-2815	483	20	amendments	amendment	NOUN
taxlaw-2815	483	21	to	to	ADP
taxlaw-2815	483	22	§	§	PROPN
taxlaw-2815	483	23	6015	6015	NUM
taxlaw-2815	483	24	have	have	AUX
taxlaw-2815	483	25	contributed	contribute	VERB
taxlaw-2815	483	26	to	to	ADP
taxlaw-2815	483	27	a	a	DET
taxlaw-2815	483	28	further	further	ADJ
taxlaw-2815	483	29	liberalization	liberalization	NOUN
taxlaw-2815	483	30	of	of	ADP
taxlaw-2815	483	31	the	the	DET
taxlaw-2815	483	32	rules	rule	NOUN
taxlaw-2815	483	33	favoring	favor	VERB
taxlaw-2815	483	34	innocent	innocent	ADJ
taxlaw-2815	483	35	spouses	spouse	NOUN
taxlaw-2815	483	36	.	.	PUNCT
taxlaw-2815	484	1	b.	b.	PROPN
taxlaw-2815	485	1	a	a	DET
taxlaw-2815	485	2	long	long	ADJ
taxlaw-2815	485	3	way	way	NOUN
taxlaw-2815	485	4	since	since	SCONJ
taxlaw-2815	485	5	scudder	scudder	NOUN
taxlaw-2815	485	6	–	–	PUNCT
taxlaw-2815	485	7	further	further	ADJ
taxlaw-2815	485	8	liberalization	liberalization	NOUN
taxlaw-2815	485	9	of	of	ADP
taxlaw-2815	485	10	innocent	innocent	ADJ
taxlaw-2815	485	11	spouse	spouse	NOUN
taxlaw-2815	485	12	relief	relief	NOUN
taxlaw-2815	485	13	:	:	PUNCT
taxlaw-2815	485	14	1998	1998	NUM
taxlaw-2815	485	15	-	-	SYM
taxlaw-2815	485	16	2012	2012	NUM
taxlaw-2815	485	17	the	the	DET
taxlaw-2815	485	18	1998	1998	NUM
taxlaw-2815	485	19	act	act	NOUN
taxlaw-2815	485	20	was	be	AUX
taxlaw-2815	485	21	intended	intend	VERB
taxlaw-2815	485	22	to	to	PART
taxlaw-2815	485	23	expand	expand	VERB
taxlaw-2815	485	24	innocent	innocent	ADJ
taxlaw-2815	485	25	spouse	spouse	NOUN
taxlaw-2815	485	26	relief	relief	NOUN
taxlaw-2815	485	27	and	and	CCONJ
taxlaw-2815	485	28	“	"	PUNCT
taxlaw-2815	485	29	provide	provide	VERB
taxlaw-2815	485	30	equitable	equitable	ADJ
taxlaw-2815	485	31	relief	relief	NOUN
taxlaw-2815	485	32	in	in	ADP
taxlaw-2815	485	33	appropriate	appropriate	ADJ
taxlaw-2815	485	34	situations	situation	NOUN
taxlaw-2815	485	35	.	.	PUNCT
taxlaw-2815	486	1	”102	”102	PROPN
taxlaw-2815	487	1	over	over	ADP
taxlaw-2815	487	2	the	the	DET
taxlaw-2815	487	3	past	past	ADJ
taxlaw-2815	487	4	fourteen	fourteen	NUM
taxlaw-2815	487	5	years	year	NOUN
taxlaw-2815	487	6	,	,	PUNCT
taxlaw-2815	487	7	the	the	DET
taxlaw-2815	487	8	service	service	NOUN
taxlaw-2815	487	9	has	have	AUX
taxlaw-2815	487	10	undertaken	undertake	VERB
taxlaw-2815	487	11	administrative	administrative	ADJ
taxlaw-2815	487	12	efforts	effort	NOUN
taxlaw-2815	487	13	to	to	PART
taxlaw-2815	487	14	further	far	ADV
taxlaw-2815	487	15	improve	improve	VERB
taxlaw-2815	487	16	the	the	DET
taxlaw-2815	487	17	process	process	NOUN
taxlaw-2815	487	18	.	.	PUNCT
taxlaw-2815	488	1	to	to	PART
taxlaw-2815	488	2	name	name	VERB
taxlaw-2815	488	3	just	just	ADV
taxlaw-2815	488	4	a	a	DET
taxlaw-2815	488	5	few	few	ADJ
taxlaw-2815	488	6	examples	example	NOUN
taxlaw-2815	488	7	,	,	PUNCT
taxlaw-2815	488	8	the	the	DET
taxlaw-2815	488	9	service	service	NOUN
taxlaw-2815	488	10	:	:	PUNCT
taxlaw-2815	488	11	(	(	PUNCT
taxlaw-2815	488	12	1	1	X
taxlaw-2815	488	13	)	)	PUNCT
taxlaw-2815	488	14	developed	develop	VERB
taxlaw-2815	488	15	and	and	CCONJ
taxlaw-2815	488	16	revised	revise	VERB
taxlaw-2815	488	17	form	form	NOUN
taxlaw-2815	488	18	8857;103	8857;103	NUM
taxlaw-2815	488	19	(	(	PUNCT
taxlaw-2815	488	20	2	2	NUM
taxlaw-2815	488	21	)	)	PUNCT
taxlaw-2815	488	22	centralized	centralize	VERB
taxlaw-2815	488	23	the	the	DET
taxlaw-2815	488	24	processing	processing	NOUN
taxlaw-2815	488	25	and	and	CCONJ
taxlaw-2815	488	26	review	review	NOUN
taxlaw-2815	488	27	of	of	ADP
taxlaw-2815	488	28	the	the	DET
taxlaw-2815	488	29	requests	request	NOUN
taxlaw-2815	488	30	in	in	ADP
taxlaw-2815	488	31	one	one	NUM
taxlaw-2815	488	32	location	location	NOUN
taxlaw-2815	488	33	—	—	PUNCT
taxlaw-2815	488	34	the	the	DET
taxlaw-2815	488	35	covington	covington	PROPN
taxlaw-2815	488	36	,	,	PUNCT
taxlaw-2815	488	37	kentucky	kentucky	PROPN
taxlaw-2815	488	38	,	,	PUNCT
taxlaw-2815	488	39	innocent	innocent	ADJ
taxlaw-2815	488	40	spouse	spouse	NOUN
taxlaw-2815	488	41	unit;104	unit;104	PROPN
taxlaw-2815	488	42	and	and	CCONJ
taxlaw-2815	488	43	(	(	PUNCT
taxlaw-2815	488	44	3	3	X
taxlaw-2815	488	45	)	)	PUNCT
taxlaw-2815	488	46	revised	revised	ADJ
taxlaw-2815	488	47	letters	letter	NOUN
taxlaw-2815	488	48	,	,	PUNCT
taxlaw-2815	488	49	publications	publication	NOUN
taxlaw-2815	488	50	,	,	PUNCT
taxlaw-2815	488	51	and	and	CCONJ
taxlaw-2815	488	52	online	online	ADJ
taxlaw-2815	488	53	tools	tool	NOUN
taxlaw-2815	488	54	to	to	PART
taxlaw-2815	488	55	make	make	VERB
taxlaw-2815	488	56	married	married	ADJ
taxlaw-2815	488	57	taxpayers	taxpayer	NOUN
taxlaw-2815	488	58	more	more	ADV
taxlaw-2815	488	59	aware	aware	ADJ
taxlaw-2815	488	60	of	of	ADP
taxlaw-2815	488	61	the	the	DET
taxlaw-2815	488	62	consequences	consequence	NOUN
taxlaw-2815	488	63	of	of	ADP
taxlaw-2815	488	64	joint	joint	ADJ
taxlaw-2815	488	65	filing	filing	NOUN
taxlaw-2815	488	66	and	and	CCONJ
taxlaw-2815	488	67	the	the	DET
taxlaw-2815	488	68	availability	availability	NOUN
taxlaw-2815	488	69	of	of	ADP
taxlaw-2815	488	70	innocent	innocent	ADJ
taxlaw-2815	488	71	spouse	spouse	NOUN
taxlaw-2815	488	72	relief.105	relief.105	NOUN
taxlaw-2815	488	73	and	and	CCONJ
taxlaw-2815	488	74	in	in	ADP
taxlaw-2815	488	75	the	the	DET
taxlaw-2815	488	76	past	past	ADJ
taxlaw-2815	488	77	fourteen	fourteen	NUM
taxlaw-2815	488	78	years	year	NOUN
taxlaw-2815	488	79	,	,	PUNCT
taxlaw-2815	488	80	spouses	spouse	NOUN
taxlaw-2815	488	81	who	who	PRON
taxlaw-2815	488	82	feel	feel	VERB
taxlaw-2815	488	83	it	it	PRON
taxlaw-2815	488	84	is	be	AUX
taxlaw-2815	488	85	unfair	unfair	ADJ
taxlaw-2815	488	86	to	to	ADP
taxlaw-2815	488	87	97	97	NUM
taxlaw-2815	488	88	prior	prior	ADV
taxlaw-2815	488	89	to	to	ADP
taxlaw-2815	488	90	1998	1998	NUM
taxlaw-2815	488	91	,	,	PUNCT
taxlaw-2815	488	92	duress	duress	NOUN
taxlaw-2815	488	93	was	be	AUX
taxlaw-2815	488	94	(	(	PUNCT
taxlaw-2815	488	95	and	and	CCONJ
taxlaw-2815	488	96	still	still	ADV
taxlaw-2815	488	97	is	be	AUX
taxlaw-2815	488	98	)	)	PUNCT
taxlaw-2815	488	99	a	a	DET
taxlaw-2815	488	100	common	common	ADJ
taxlaw-2815	488	101	law	law	NOUN
taxlaw-2815	488	102	defense	defense	NOUN
taxlaw-2815	488	103	to	to	AUX
taxlaw-2815	488	104	joint	joint	ADJ
taxlaw-2815	488	105	and	and	CCONJ
taxlaw-2815	488	106	several	several	ADJ
taxlaw-2815	488	107	liability	liability	NOUN
taxlaw-2815	488	108	.	.	PUNCT
taxlaw-2815	489	1	see	see	VERB
taxlaw-2815	489	2	supra	supra	PROPN
taxlaw-2815	489	3	note	note	PROPN
taxlaw-2815	490	1	78	78	NUM
taxlaw-2815	490	2	.	.	PUNCT
taxlaw-2815	491	1	98	98	NUM
taxlaw-2815	491	2	i.r.c	i.r.c	NOUN
taxlaw-2815	491	3	.	.	PUNCT
taxlaw-2815	492	1	§	§	PROPN
taxlaw-2815	492	2	6015(f)(1	6015(f)(1	NUM
taxlaw-2815	492	3	)	)	PUNCT
taxlaw-2815	492	4	(	(	PUNCT
taxlaw-2815	492	5	2012	2012	NUM
taxlaw-2815	492	6	)	)	PUNCT
taxlaw-2815	492	7	.	.	PUNCT
taxlaw-2815	493	1	99	99	NUM
taxlaw-2815	493	2	i.r.c	i.r.c	NOUN
taxlaw-2815	493	3	.	.	PUNCT
taxlaw-2815	494	1	§	§	PROPN
taxlaw-2815	494	2	6015(f)(2	6015(f)(2	NOUN
taxlaw-2815	494	3	)	)	PUNCT
taxlaw-2815	494	4	(	(	PUNCT
taxlaw-2815	494	5	2012	2012	NUM
taxlaw-2815	494	6	)	)	PUNCT
taxlaw-2815	494	7	.	.	PUNCT
taxlaw-2815	495	1	100	100	NUM
taxlaw-2815	495	2	h.r	h.r	PROPN
taxlaw-2815	495	3	.	.	PROPN
taxlaw-2815	495	4	rep	rep	PROPN
taxlaw-2815	495	5	.	.	PROPN
taxlaw-2815	495	6	no	no	INTJ
taxlaw-2815	495	7	.	.	NOUN
taxlaw-2815	496	1	105	105	NUM
taxlaw-2815	496	2	-	-	SYM
taxlaw-2815	496	3	599	599	NUM
taxlaw-2815	496	4	,	,	PUNCT
taxlaw-2815	496	5	at	at	ADP
taxlaw-2815	496	6	254	254	NUM
taxlaw-2815	496	7	(	(	PUNCT
taxlaw-2815	496	8	1998	1998	NUM
taxlaw-2815	496	9	)	)	PUNCT
taxlaw-2815	496	10	(	(	PUNCT
taxlaw-2815	496	11	conf	conf	NOUN
taxlaw-2815	496	12	.	.	PUNCT
taxlaw-2815	496	13	rep	rep	PROPN
taxlaw-2815	496	14	.	.	PROPN
taxlaw-2815	496	15	)	)	PUNCT
taxlaw-2815	496	16	.	.	PUNCT
taxlaw-2815	497	1	101	101	NUM
taxlaw-2815	497	2	the	the	DET
taxlaw-2815	497	3	current	current	ADJ
taxlaw-2815	497	4	guidelines	guideline	NOUN
taxlaw-2815	497	5	are	be	AUX
taxlaw-2815	497	6	set	set	VERB
taxlaw-2815	497	7	out	out	ADP
taxlaw-2815	497	8	in	in	ADP
taxlaw-2815	497	9	rev	rev	PROPN
taxlaw-2815	497	10	.	.	PROPN
taxlaw-2815	497	11	proc	proc	PROPN
taxlaw-2815	497	12	.	.	PUNCT
taxlaw-2815	498	1	2003	2003	NUM
taxlaw-2815	498	2	-	-	SYM
taxlaw-2815	498	3	61	61	NUM
taxlaw-2815	498	4	,	,	PUNCT
taxlaw-2815	498	5	2003	2003	NUM
taxlaw-2815	498	6	-	-	SYM
taxlaw-2815	498	7	2	2	NUM
taxlaw-2815	498	8	c.b	c.b	PROPN
taxlaw-2815	498	9	.	.	PROPN
taxlaw-2815	498	10	296	296	NUM
taxlaw-2815	498	11	,	,	PUNCT
taxlaw-2815	498	12	which	which	PRON
taxlaw-2815	498	13	superseded	supersede	VERB
taxlaw-2815	498	14	revenue	revenue	NOUN
taxlaw-2815	498	15	procedure	procedure	NOUN
taxlaw-2815	498	16	2000	2000	NUM
taxlaw-2815	498	17	-	-	SYM
taxlaw-2815	498	18	15	15	NUM
taxlaw-2815	498	19	,	,	PUNCT
taxlaw-2815	498	20	2000	2000	NUM
taxlaw-2815	498	21	-	-	SYM
taxlaw-2815	498	22	1	1	NUM
taxlaw-2815	498	23	c.b	c.b	PROPN
taxlaw-2815	498	24	.	.	PROPN
taxlaw-2815	498	25	447	447	NUM
taxlaw-2815	498	26	.	.	PUNCT
taxlaw-2815	499	1	notice	notice	VERB
taxlaw-2815	499	2	2012	2012	NUM
taxlaw-2815	499	3	-	-	SYM
taxlaw-2815	499	4	8	8	NUM
taxlaw-2815	499	5	,	,	PUNCT
taxlaw-2815	499	6	2012	2012	NUM
taxlaw-2815	499	7	-	-	SYM
taxlaw-2815	499	8	4	4	NUM
taxlaw-2815	499	9	i.r.b	i.r.b	NOUN
taxlaw-2815	499	10	.	.	PUNCT
taxlaw-2815	499	11	309	309	NUM
taxlaw-2815	499	12	,	,	PUNCT
taxlaw-2815	499	13	introduced	introduce	VERB
taxlaw-2815	499	14	a	a	DET
taxlaw-2815	499	15	proposed	propose	VERB
taxlaw-2815	499	16	revenue	revenue	NOUN
taxlaw-2815	499	17	procedure	procedure	NOUN
taxlaw-2815	499	18	that	that	PRON
taxlaw-2815	499	19	,	,	PUNCT
taxlaw-2815	499	20	if	if	SCONJ
taxlaw-2815	499	21	adopted	adopt	VERB
taxlaw-2815	499	22	,	,	PUNCT
taxlaw-2815	499	23	will	will	AUX
taxlaw-2815	499	24	supersede	supersede	VERB
taxlaw-2815	499	25	revenue	revenue	NOUN
taxlaw-2815	499	26	procedure	procedure	NOUN
taxlaw-2815	499	27	2003	2003	NUM
taxlaw-2815	499	28	-	-	SYM
taxlaw-2815	499	29	61	61	NUM
taxlaw-2815	499	30	.	.	PUNCT
taxlaw-2815	500	1	see	see	VERB
taxlaw-2815	500	2	also	also	ADV
taxlaw-2815	500	3	treas	treas	PROPN
taxlaw-2815	500	4	.	.	PUNCT
taxlaw-2815	501	1	reg	reg	PROPN
taxlaw-2815	501	2	.	.	PUNCT
taxlaw-2815	502	1	§	§	PROPN
taxlaw-2815	502	2	1.6015	1.6015	NUM
taxlaw-2815	502	3	-	-	SYM
taxlaw-2815	502	4	5	5	NUM
taxlaw-2815	502	5	(	(	PUNCT
taxlaw-2815	502	6	2002	2002	NUM
taxlaw-2815	502	7	)	)	PUNCT
taxlaw-2815	502	8	.	.	PUNCT
taxlaw-2815	503	1	102	102	NUM
taxlaw-2815	503	2	h.r	h.r	PROPN
taxlaw-2815	503	3	.	.	PROPN
taxlaw-2815	503	4	rep	rep	PROPN
taxlaw-2815	503	5	.	.	PROPN
taxlaw-2815	503	6	no	no	INTJ
taxlaw-2815	503	7	.	.	NOUN
taxlaw-2815	504	1	105	105	NUM
taxlaw-2815	504	2	-	-	SYM
taxlaw-2815	504	3	599	599	NUM
taxlaw-2815	504	4	,	,	PUNCT
taxlaw-2815	504	5	at	at	ADP
taxlaw-2815	504	6	254	254	NUM
taxlaw-2815	504	7	(	(	PUNCT
taxlaw-2815	504	8	1998	1998	NUM
taxlaw-2815	504	9	)	)	PUNCT
taxlaw-2815	504	10	(	(	PUNCT
taxlaw-2815	504	11	conf	conf	NOUN
taxlaw-2815	504	12	.	.	PUNCT
taxlaw-2815	504	13	rep	rep	PROPN
taxlaw-2815	504	14	.	.	PROPN
taxlaw-2815	504	15	)	)	PUNCT
taxlaw-2815	504	16	.	.	PUNCT
taxlaw-2815	505	1	103	103	NUM
taxlaw-2815	505	2	the	the	DET
taxlaw-2815	505	3	first	first	ADJ
taxlaw-2815	505	4	version	version	NOUN
taxlaw-2815	505	5	of	of	ADP
taxlaw-2815	505	6	irs	irs	PROPN
taxlaw-2815	505	7	form	form	NOUN
taxlaw-2815	505	8	8857	8857	NUM
taxlaw-2815	505	9	,	,	PUNCT
taxlaw-2815	505	10	request	request	NOUN
taxlaw-2815	505	11	for	for	ADP
taxlaw-2815	505	12	innocent	innocent	ADJ
taxlaw-2815	505	13	spouse	spouse	NOUN
taxlaw-2815	505	14	relief	relief	NOUN
taxlaw-2815	505	15	(	(	PUNCT
taxlaw-2815	505	16	and	and	CCONJ
taxlaw-2815	505	17	separation	separation	NOUN
taxlaw-2815	505	18	of	of	ADP
taxlaw-2815	505	19	liability	liability	NOUN
taxlaw-2815	505	20	and	and	CCONJ
taxlaw-2815	505	21	equitable	equitable	ADJ
taxlaw-2815	505	22	relief	relief	NOUN
taxlaw-2815	505	23	)	)	PUNCT
taxlaw-2815	505	24	,	,	PUNCT
taxlaw-2815	505	25	was	be	AUX
taxlaw-2815	505	26	released	release	VERB
taxlaw-2815	505	27	in	in	ADP
taxlaw-2815	505	28	december	december	PROPN
taxlaw-2815	505	29	1998	1998	NUM
taxlaw-2815	505	30	and	and	CCONJ
taxlaw-2815	505	31	was	be	AUX
taxlaw-2815	505	32	a	a	DET
taxlaw-2815	505	33	one	one	NUM
taxlaw-2815	505	34	page	page	NOUN
taxlaw-2815	505	35	form	form	NOUN
taxlaw-2815	505	36	with	with	ADP
taxlaw-2815	505	37	three	three	NUM
taxlaw-2815	505	38	pages	page	NOUN
taxlaw-2815	505	39	of	of	ADP
taxlaw-2815	505	40	instructions	instruction	NOUN
taxlaw-2815	505	41	.	.	PUNCT
taxlaw-2815	506	1	the	the	DET
taxlaw-2815	506	2	form	form	NOUN
taxlaw-2815	506	3	has	have	AUX
taxlaw-2815	506	4	been	be	AUX
taxlaw-2815	506	5	revised	revise	VERB
taxlaw-2815	506	6	five	five	NUM
taxlaw-2815	506	7	times	time	NOUN
taxlaw-2815	506	8	since	since	SCONJ
taxlaw-2815	506	9	then	then	ADV
taxlaw-2815	506	10	and	and	CCONJ
taxlaw-2815	506	11	is	be	AUX
taxlaw-2815	506	12	currently	currently	ADV
taxlaw-2815	506	13	under	under	ADP
taxlaw-2815	506	14	revision	revision	NOUN
taxlaw-2815	506	15	again	again	ADV
taxlaw-2815	506	16	.	.	PUNCT
taxlaw-2815	507	1	the	the	DET
taxlaw-2815	507	2	most	most	ADV
taxlaw-2815	507	3	recent	recent	ADJ
taxlaw-2815	507	4	version	version	NOUN
taxlaw-2815	507	5	of	of	ADP
taxlaw-2815	507	6	the	the	DET
taxlaw-2815	507	7	form	form	NOUN
taxlaw-2815	507	8	(	(	PUNCT
taxlaw-2815	507	9	rev	rev	PROPN
taxlaw-2815	507	10	.	.	PROPN
taxlaw-2815	507	11	september	september	PROPN
taxlaw-2815	507	12	2010	2010	NUM
taxlaw-2815	507	13	)	)	PUNCT
taxlaw-2815	507	14	is	be	AUX
taxlaw-2815	507	15	four	four	NUM
taxlaw-2815	507	16	pages	page	NOUN
taxlaw-2815	507	17	long	long	ADJ
taxlaw-2815	507	18	and	and	CCONJ
taxlaw-2815	507	19	includes	include	VERB
taxlaw-2815	507	20	five	five	NUM
taxlaw-2815	507	21	pages	page	NOUN
taxlaw-2815	507	22	of	of	ADP
taxlaw-2815	507	23	separate	separate	ADJ
taxlaw-2815	507	24	instructions	instruction	NOUN
taxlaw-2815	507	25	.	.	PUNCT
taxlaw-2815	508	1	all	all	DET
taxlaw-2815	508	2	versions	version	NOUN
taxlaw-2815	508	3	are	be	AUX
taxlaw-2815	508	4	available	available	ADJ
taxlaw-2815	508	5	at	at	ADP
taxlaw-2815	508	6	http://www.irs.gov/uac/form-8857,-request-for-innocent-spouserelief	http://www.irs.gov/uac/form-8857,-request-for-innocent-spouserelief	PROPN
taxlaw-2815	508	7	.	.	PROPN
taxlaw-2815	509	1	104	104	NUM
taxlaw-2815	510	1	the	the	DET
taxlaw-2815	510	2	cincinnati	cincinnati	PROPN
taxlaw-2815	510	3	centralized	centralize	VERB
taxlaw-2815	510	4	innocent	innocent	ADJ
taxlaw-2815	510	5	spouse	spouse	NOUN
taxlaw-2815	510	6	operation	operation	NOUN
taxlaw-2815	510	7	(	(	PUNCT
taxlaw-2815	510	8	cciso	cciso	NOUN
taxlaw-2815	510	9	)	)	PUNCT
taxlaw-2815	510	10	is	be	AUX
taxlaw-2815	510	11	located	locate	VERB
taxlaw-2815	510	12	in	in	ADP
taxlaw-2815	510	13	covington	covington	PROPN
taxlaw-2815	510	14	,	,	PUNCT
taxlaw-2815	510	15	kentucky	kentucky	PROPN
taxlaw-2815	510	16	,	,	PUNCT
taxlaw-2815	510	17	and	and	CCONJ
taxlaw-2815	510	18	was	be	AUX
taxlaw-2815	510	19	established	establish	VERB
taxlaw-2815	510	20	in	in	ADP
taxlaw-2815	510	21	fiscal	fiscal	ADJ
taxlaw-2815	510	22	year	year	NOUN
taxlaw-2815	510	23	2001	2001	NUM
taxlaw-2815	510	24	.	.	PUNCT
taxlaw-2815	511	1	u.s	u.s	PROPN
taxlaw-2815	511	2	.	.	PROPN
taxlaw-2815	511	3	gov’t	gov’t	PROPN
taxlaw-2815	511	4	accountability	accountability	NOUN
taxlaw-2815	511	5	office	office	NOUN
taxlaw-2815	511	6	,	,	PUNCT
taxlaw-2815	511	7	gao-02	gao-02	NOUN
taxlaw-2815	511	8	-	-	PUNCT
taxlaw-2815	511	9	558	558	NUM
taxlaw-2815	511	10	,	,	PUNCT
taxlaw-2815	511	11	innocent	innocent	ADJ
taxlaw-2815	511	12	spouse	spouse	NOUN
taxlaw-2815	511	13	program	program	NOUN
taxlaw-2815	511	14	performance	performance	NOUN
taxlaw-2815	511	15	improved	improve	VERB
taxlaw-2815	511	16	;	;	PUNCT
taxlaw-2815	511	17	balanced	balanced	ADJ
taxlaw-2815	511	18	performance	performance	NOUN
taxlaw-2815	511	19	measures	measure	NOUN
taxlaw-2815	511	20	needed	need	VERB
taxlaw-2815	511	21	4	4	NUM
taxlaw-2815	511	22	(	(	PUNCT
taxlaw-2815	511	23	2002	2002	NUM
taxlaw-2815	511	24	)	)	PUNCT
taxlaw-2815	511	25	.	.	PUNCT
taxlaw-2815	512	1	105	105	NUM
taxlaw-2815	512	2	see	see	VERB
taxlaw-2815	512	3	,	,	PUNCT
taxlaw-2815	512	4	e.g.	e.g.	ADV
taxlaw-2815	512	5	,	,	PUNCT
taxlaw-2815	512	6	nat’l	nat’l	NOUN
taxlaw-2815	512	7	taxpayer	taxpayer	NOUN
taxlaw-2815	512	8	advocate	advocate	NOUN
taxlaw-2815	512	9	,	,	PUNCT
taxlaw-2815	512	10	the	the	DET
taxlaw-2815	512	11	most	most	ADV
taxlaw-2815	512	12	serious	serious	ADJ
taxlaw-2815	512	13	problems	problem	NOUN
taxlaw-2815	512	14	encountered	encounter	VERB
taxlaw-2815	512	15	by	by	ADP
taxlaw-2815	512	16	taxpayers	taxpayer	NOUN
taxlaw-2815	512	17	,	,	PUNCT
taxlaw-2815	512	18	fy	fy	PROPN
taxlaw-2815	512	19	2001	2001	NUM
taxlaw-2815	512	20	ann	ann	PROPN
taxlaw-2815	512	21	.	.	PROPN
taxlaw-2815	513	1	rep	rep	PROPN
taxlaw-2815	513	2	.	.	PROPN
taxlaw-2815	513	3	to	to	PART
taxlaw-2815	513	4	cong	cong	VERB
taxlaw-2815	513	5	.	.	PUNCT
taxlaw-2815	514	1	67–68	67–68	NUM
taxlaw-2815	514	2	.	.	PUNCT
taxlaw-2815	515	1	irs	irs	PROPN
taxlaw-2815	515	2	publication	publication	NOUN
taxlaw-2815	515	3	971	971	NUM
taxlaw-2815	515	4	,	,	PUNCT
taxlaw-2815	515	5	innocent	innocent	ADJ
taxlaw-2815	515	6	spouse	spouse	NOUN
taxlaw-2815	515	7	relief	relief	NOUN
taxlaw-2815	515	8	,	,	PUNCT
taxlaw-2815	515	9	was	be	AUX
taxlaw-2815	515	10	originally	originally	ADV
taxlaw-2815	515	11	released	release	VERB
taxlaw-2815	515	12	in	in	ADP
taxlaw-2815	515	13	1998	1998	NUM
taxlaw-2815	515	14	and	and	CCONJ
taxlaw-2815	515	15	revised	revise	VERB
taxlaw-2815	515	16	six	six	NUM
taxlaw-2815	515	17	times	time	NOUN
taxlaw-2815	515	18	since	since	ADV
taxlaw-2815	515	19	.	.	PUNCT
taxlaw-2815	516	1	the	the	DET
taxlaw-2815	516	2	current	current	ADJ
taxlaw-2815	516	3	version	version	NOUN
taxlaw-2815	516	4	(	(	PUNCT
taxlaw-2815	516	5	rev	rev	PROPN
taxlaw-2815	516	6	.	.	PROPN
taxlaw-2815	516	7	september	september	PROPN
taxlaw-2815	516	8	2011	2011	NUM
taxlaw-2815	516	9	)	)	PUNCT
taxlaw-2815	516	10	is	be	AUX
taxlaw-2815	516	11	24	24	NUM
taxlaw-2815	516	12	2012	2012	NUM
taxlaw-2815	516	13	]	]	PUNCT
taxlaw-2815	516	14	decoupling	decouple	VERB
taxlaw-2815	516	15	taxes	taxis	NOUN
taxlaw-2815	516	16	and	and	CCONJ
taxlaw-2815	516	17	marriage	marriage	NOUN
taxlaw-2815	516	18	115	115	NUM
taxlaw-2815	516	19	be	be	AUX
taxlaw-2815	516	20	held	hold	VERB
taxlaw-2815	516	21	jointly	jointly	ADV
taxlaw-2815	516	22	liable	liable	ADJ
taxlaw-2815	516	23	have	have	AUX
taxlaw-2815	516	24	responded	respond	VERB
taxlaw-2815	516	25	in	in	ADP
taxlaw-2815	516	26	kind	kind	NOUN
taxlaw-2815	516	27	.	.	PUNCT
taxlaw-2815	517	1	the	the	DET
taxlaw-2815	517	2	service	service	NOUN
taxlaw-2815	517	3	receives	receive	VERB
taxlaw-2815	517	4	an	an	DET
taxlaw-2815	517	5	estimated	estimate	VERB
taxlaw-2815	517	6	fifty	fifty	NUM
taxlaw-2815	517	7	thousand	thousand	NUM
taxlaw-2815	517	8	requests	request	NOUN
taxlaw-2815	517	9	for	for	ADP
taxlaw-2815	517	10	innocent	innocent	ADJ
taxlaw-2815	517	11	spouse	spouse	NOUN
taxlaw-2815	517	12	relief	relief	NOUN
taxlaw-2815	517	13	annually	annually	ADV
taxlaw-2815	517	14	and	and	CCONJ
taxlaw-2815	517	15	grants	grant	VERB
taxlaw-2815	517	16	fewer	few	ADJ
taxlaw-2815	517	17	than	than	ADP
taxlaw-2815	517	18	half	half	NOUN
taxlaw-2815	517	19	of	of	ADP
taxlaw-2815	517	20	these	these	DET
taxlaw-2815	517	21	requests	request	NOUN
taxlaw-2815	517	22	.	.	PUNCT
taxlaw-2815	518	1	106	106	NUM
taxlaw-2815	518	2	following	follow	VERB
taxlaw-2815	518	3	its	its	PRON
taxlaw-2815	518	4	grant	grant	NOUN
taxlaw-2815	518	5	of	of	ADP
taxlaw-2815	518	6	authority	authority	NOUN
taxlaw-2815	518	7	in	in	ADP
taxlaw-2815	518	8	§	§	PROPN
taxlaw-2815	518	9	6015(f	6015(f	NUM
taxlaw-2815	518	10	)	)	PUNCT
taxlaw-2815	518	11	,	,	PUNCT
taxlaw-2815	518	12	the	the	DET
taxlaw-2815	518	13	service	service	NOUN
taxlaw-2815	518	14	developed	develop	VERB
taxlaw-2815	518	15	guidance	guidance	NOUN
taxlaw-2815	518	16	explaining	explain	VERB
taxlaw-2815	518	17	its	its	PRON
taxlaw-2815	518	18	standards	standard	NOUN
taxlaw-2815	518	19	for	for	ADP
taxlaw-2815	518	20	determining	determine	VERB
taxlaw-2815	518	21	equitable	equitable	ADJ
taxlaw-2815	518	22	relief	relief	NOUN
taxlaw-2815	518	23	.	.	PUNCT
taxlaw-2815	519	1	revenue	revenue	NOUN
taxlaw-2815	519	2	procedure	procedure	NOUN
taxlaw-2815	519	3	2003	2003	NUM
taxlaw-2815	519	4	-	-	SYM
taxlaw-2815	519	5	61107	61107	NUM
taxlaw-2815	519	6	set	set	VERB
taxlaw-2815	519	7	out	out	ADP
taxlaw-2815	519	8	seven	seven	NUM
taxlaw-2815	519	9	threshold	threshold	NOUN
taxlaw-2815	519	10	eligibility	eligibility	NOUN
taxlaw-2815	519	11	requirements	requirement	NOUN
taxlaw-2815	519	12	for	for	ADP
taxlaw-2815	519	13	equitable	equitable	ADJ
taxlaw-2815	519	14	relief108	relief108	PROPN
taxlaw-2815	519	15	and	and	CCONJ
taxlaw-2815	519	16	specified	specify	VERB
taxlaw-2815	519	17	circumstances	circumstance	NOUN
taxlaw-2815	519	18	in	in	ADP
taxlaw-2815	519	19	which	which	PRON
taxlaw-2815	519	20	equitable	equitable	ADJ
taxlaw-2815	519	21	relief	relief	NOUN
taxlaw-2815	519	22	ordinarily	ordinarily	ADV
taxlaw-2815	519	23	will	will	AUX
taxlaw-2815	519	24	be	be	AUX
taxlaw-2815	519	25	granted.109	granted.109	VERB
taxlaw-2815	519	26	taxpayers	taxpayer	NOUN
taxlaw-2815	519	27	who	who	PRON
taxlaw-2815	519	28	meet	meet	VERB
taxlaw-2815	519	29	the	the	DET
taxlaw-2815	519	30	threshold	threshold	NOUN
taxlaw-2815	519	31	eligibility	eligibility	NOUN
taxlaw-2815	519	32	requirements	requirement	NOUN
taxlaw-2815	519	33	but	but	CCONJ
taxlaw-2815	519	34	not	not	PART
taxlaw-2815	519	35	the	the	DET
taxlaw-2815	519	36	specified	specified	ADJ
taxlaw-2815	519	37	conditions	condition	NOUN
taxlaw-2815	519	38	of	of	ADP
taxlaw-2815	519	39	section	section	NOUN
taxlaw-2815	519	40	4.02	4.02	NUM
taxlaw-2815	519	41	might	might	AUX
taxlaw-2815	519	42	still	still	ADV
taxlaw-2815	519	43	qualify	qualify	VERB
taxlaw-2815	519	44	for	for	ADP
taxlaw-2815	519	45	relief	relief	NOUN
taxlaw-2815	519	46	;	;	PUNCT
taxlaw-2815	519	47	the	the	DET
taxlaw-2815	519	48	service	service	NOUN
taxlaw-2815	519	49	can	can	AUX
taxlaw-2815	519	50	consider	consider	VERB
taxlaw-2815	519	51	all	all	DET
taxlaw-2815	519	52	facts	fact	NOUN
taxlaw-2815	519	53	and	and	CCONJ
taxlaw-2815	519	54	circumstances	circumstance	NOUN
taxlaw-2815	519	55	and	and	CCONJ
taxlaw-2815	519	56	grant	grant	VERB
taxlaw-2815	519	57	relief	relief	NOUN
taxlaw-2815	519	58	if	if	SCONJ
taxlaw-2815	519	59	it	it	PRON
taxlaw-2815	519	60	finds	find	VERB
taxlaw-2815	519	61	it	it	PRON
taxlaw-2815	519	62	inequitable	inequitable	ADJ
taxlaw-2815	519	63	to	to	PART
taxlaw-2815	519	64	hold	hold	VERB
taxlaw-2815	519	65	the	the	DET
taxlaw-2815	519	66	requesting	request	VERB
taxlaw-2815	519	67	spouse	spouse	NOUN
taxlaw-2815	519	68	liable	liable	ADJ
taxlaw-2815	519	69	for	for	ADP
taxlaw-2815	519	70	all	all	PRON
taxlaw-2815	519	71	or	or	CCONJ
taxlaw-2815	519	72	part	part	NOUN
taxlaw-2815	519	73	of	of	ADP
taxlaw-2815	519	74	the	the	DET
taxlaw-2815	519	75	deficiency	deficiency	NOUN
taxlaw-2815	519	76	or	or	CCONJ
taxlaw-2815	519	77	underpayment.110	underpayment.110	ADP
taxlaw-2815	519	78	the	the	DET
taxlaw-2815	519	79	balancing	balancing	NOUN
taxlaw-2815	519	80	factors	factor	NOUN
taxlaw-2815	519	81	include	include	VERB
taxlaw-2815	519	82	:	:	PUNCT
taxlaw-2815	519	83	marital	marital	ADJ
taxlaw-2815	519	84	status	status	NOUN
taxlaw-2815	519	85	;	;	PUNCT
taxlaw-2815	519	86	economic	economic	ADJ
taxlaw-2815	519	87	hardship	hardship	NOUN
taxlaw-2815	519	88	;	;	PUNCT
taxlaw-2815	519	89	legal	legal	ADJ
taxlaw-2815	519	90	obligation	obligation	NOUN
taxlaw-2815	519	91	of	of	ADP
taxlaw-2815	519	92	the	the	DET
taxlaw-2815	519	93	nonrequesting	nonrequesting	NOUN
taxlaw-2815	519	94	spouse	spouse	NOUN
taxlaw-2815	519	95	;	;	PUNCT
taxlaw-2815	519	96	whether	whether	SCONJ
taxlaw-2815	519	97	the	the	DET
taxlaw-2815	519	98	requesting	request	VERB
taxlaw-2815	519	99	spouse	spouse	NOUN
taxlaw-2815	519	100	benefited	benefit	VERB
taxlaw-2815	519	101	significantly	significantly	ADV
taxlaw-2815	519	102	from	from	ADP
taxlaw-2815	519	103	the	the	DET
taxlaw-2815	519	104	unpaid	unpaid	ADJ
taxlaw-2815	519	105	liability	liability	NOUN
taxlaw-2815	519	106	or	or	CCONJ
taxlaw-2815	519	107	item	item	NOUN
taxlaw-2815	519	108	giving	give	VERB
taxlaw-2815	519	109	rise	rise	NOUN
taxlaw-2815	519	110	to	to	ADP
taxlaw-2815	519	111	the	the	DET
taxlaw-2815	519	112	deficiency	deficiency	NOUN
taxlaw-2815	519	113	;	;	PUNCT
taxlaw-2815	519	114	the	the	DET
taxlaw-2815	519	115	requesting	request	VERB
taxlaw-2815	519	116	spouse	spouse	NOUN
taxlaw-2815	519	117	’s	’s	PART
taxlaw-2815	519	118	compliance	compliance	NOUN
taxlaw-2815	519	119	with	with	ADP
taxlaw-2815	519	120	income	income	NOUN
taxlaw-2815	519	121	tax	tax	NOUN
taxlaw-2815	519	122	laws	law	NOUN
taxlaw-2815	519	123	;	;	PUNCT
taxlaw-2815	519	124	spousal	spousal	NOUN
taxlaw-2815	519	125	abuse	abuse	NOUN
taxlaw-2815	519	126	;	;	PUNCT
taxlaw-2815	519	127	and	and	CCONJ
taxlaw-2815	519	128	mental	mental	ADJ
taxlaw-2815	519	129	or	or	CCONJ
taxlaw-2815	519	130	physical	physical	ADJ
taxlaw-2815	519	131	health	health	NOUN
taxlaw-2815	519	132	of	of	ADP
taxlaw-2815	519	133	the	the	DET
taxlaw-2815	519	134	requesting	requesting	NOUN
taxlaw-2815	519	135	spouse.111	spouse.111	NOUN
taxlaw-2815	519	136	interestingly	interestingly	ADV
taxlaw-2815	519	137	,	,	PUNCT
taxlaw-2815	519	138	another	another	PRON
taxlaw-2815	519	139	of	of	ADP
taxlaw-2815	519	140	the	the	DET
taxlaw-2815	519	141	balancing	balance	VERB
taxlaw-2815	519	142	factors	factor	NOUN
taxlaw-2815	519	143	that	that	PRON
taxlaw-2815	519	144	the	the	DET
taxlaw-2815	519	145	service	service	NOUN
taxlaw-2815	519	146	will	will	AUX
taxlaw-2815	519	147	consider	consider	VERB
taxlaw-2815	519	148	in	in	ADP
taxlaw-2815	519	149	determining	determine	VERB
taxlaw-2815	519	150	equitable	equitable	ADJ
taxlaw-2815	519	151	relief	relief	NOUN
taxlaw-2815	519	152	is	be	AUX
taxlaw-2815	519	153	whether	whether	SCONJ
taxlaw-2815	519	154	the	the	DET
taxlaw-2815	519	155	requesting	request	VERB
taxlaw-2815	519	156	spouse	spouse	NOUN
taxlaw-2815	519	157	knew	know	VERB
taxlaw-2815	519	158	or	or	CCONJ
taxlaw-2815	519	159	had	have	VERB
taxlaw-2815	519	160	reason	reason	NOUN
taxlaw-2815	519	161	to	to	PART
taxlaw-2815	519	162	know	know	VERB
taxlaw-2815	519	163	of	of	ADP
taxlaw-2815	519	164	the	the	DET
taxlaw-2815	519	165	underpayment	underpayment	ADJ
taxlaw-2815	519	166	or	or	CCONJ
taxlaw-2815	519	167	item	item	NOUN
taxlaw-2815	519	168	giving	give	VERB
taxlaw-2815	519	169	rise	rise	NOUN
taxlaw-2815	519	170	to	to	ADP
taxlaw-2815	519	171	the	the	DET
taxlaw-2815	519	172	understatement.112	understatement.112	NOUN
taxlaw-2815	519	173	this	this	PRON
taxlaw-2815	519	174	is	be	AUX
taxlaw-2815	519	175	a	a	DET
taxlaw-2815	519	176	significant	significant	ADJ
taxlaw-2815	519	177	departure	departure	NOUN
taxlaw-2815	519	178	from	from	ADP
taxlaw-2815	519	179	the	the	DET
taxlaw-2815	519	180	pre-1998	pre-1998	NOUN
taxlaw-2815	519	181	innocent	innocent	PROPN
taxlaw-2815	519	182	spouse	spouse	NOUN
taxlaw-2815	519	183	relief	relief	NOUN
taxlaw-2815	519	184	statute	statute	NOUN
taxlaw-2815	519	185	,	,	PUNCT
taxlaw-2815	519	186	which	which	PRON
taxlaw-2815	519	187	required	require	VERB
taxlaw-2815	519	188	a	a	DET
taxlaw-2815	519	189	spouse	spouse	NOUN
taxlaw-2815	519	190	to	to	PART
taxlaw-2815	519	191	show	show	VERB
taxlaw-2815	519	192	no	no	DET
taxlaw-2815	519	193	knowledge	knowledge	NOUN
taxlaw-2815	519	194	or	or	CCONJ
taxlaw-2815	519	195	reason	reason	NOUN
taxlaw-2815	519	196	have	have	VERB
taxlaw-2815	519	197	knowledge	knowledge	NOUN
taxlaw-2815	519	198	as	as	ADP
taxlaw-2815	519	199	one	one	NUM
taxlaw-2815	519	200	of	of	ADP
taxlaw-2815	519	201	several	several	ADJ
taxlaw-2815	519	202	conditions	condition	NOUN
taxlaw-2815	519	203	for	for	ADP
taxlaw-2815	519	204	relief	relief	NOUN
taxlaw-2815	519	205	.	.	PUNCT
taxlaw-2815	520	1	under	under	ADP
taxlaw-2815	520	2	the	the	DET
taxlaw-2815	520	3	equitable	equitable	ADJ
taxlaw-2815	520	4	relief	relief	NOUN
taxlaw-2815	520	5	standard	standard	NOUN
taxlaw-2815	520	6	,	,	PUNCT
taxlaw-2815	520	7	the	the	DET
taxlaw-2815	520	8	service	service	NOUN
taxlaw-2815	520	9	(	(	PUNCT
taxlaw-2815	520	10	or	or	CCONJ
taxlaw-2815	520	11	the	the	DET
taxlaw-2815	520	12	tax	tax	NOUN
taxlaw-2815	520	13	court	court	NOUN
taxlaw-2815	520	14	,	,	PUNCT
taxlaw-2815	520	15	in	in	ADP
taxlaw-2815	520	16	its	its	PRON
taxlaw-2815	520	17	review	review	NOUN
taxlaw-2815	520	18	)	)	PUNCT
taxlaw-2815	520	19	can	can	AUX
taxlaw-2815	520	20	now	now	ADV
taxlaw-2815	520	21	grant	grant	VERB
taxlaw-2815	520	22	relief	relief	NOUN
taxlaw-2815	520	23	from	from	ADP
taxlaw-2815	520	24	liability	liability	NOUN
taxlaw-2815	520	25	to	to	ADP
taxlaw-2815	520	26	a	a	DET
taxlaw-2815	520	27	spouse	spouse	NOUN
taxlaw-2815	520	28	who	who	PRON
taxlaw-2815	520	29	had	have	VERB
taxlaw-2815	520	30	full	full	ADJ
taxlaw-2815	520	31	knowledge	knowledge	NOUN
taxlaw-2815	520	32	of	of	ADP
taxlaw-2815	520	33	the	the	DET
taxlaw-2815	520	34	wrongdoing	wrongdoing	NOUN
taxlaw-2815	520	35	when	when	SCONJ
taxlaw-2815	520	36	he	he	PRON
taxlaw-2815	520	37	or	or	CCONJ
taxlaw-2815	520	38	she	she	PRON
taxlaw-2815	520	39	signed	sign	VERB
taxlaw-2815	520	40	the	the	DET
taxlaw-2815	520	41	return	return	NOUN
taxlaw-2815	520	42	if	if	SCONJ
taxlaw-2815	520	43	it	it	PRON
taxlaw-2815	520	44	feels	feel	VERB
taxlaw-2815	520	45	that	that	SCONJ
taxlaw-2815	520	46	the	the	DET
taxlaw-2815	520	47	other	other	ADJ
taxlaw-2815	520	48	factors	factor	NOUN
taxlaw-2815	520	49	supporting	support	VERB
taxlaw-2815	520	50	relief	relief	NOUN
taxlaw-2815	520	51	warrant	warrant	NOUN
taxlaw-2815	520	52	it	it	PRON
taxlaw-2815	520	53	.	.	PUNCT
taxlaw-2815	521	1	returning	return	VERB
taxlaw-2815	521	2	to	to	ADP
taxlaw-2815	521	3	the	the	DET
taxlaw-2815	521	4	bozick	bozick	NOUN
taxlaw-2815	521	5	case	case	NOUN
taxlaw-2815	521	6	as	as	ADP
taxlaw-2815	521	7	an	an	DET
taxlaw-2815	521	8	example:113	example:113	NOUN
taxlaw-2815	521	9	both	both	CCONJ
taxlaw-2815	521	10	the	the	DET
taxlaw-2815	521	11	service	service	NOUN
taxlaw-2815	521	12	and	and	CCONJ
taxlaw-2815	521	13	the	the	DET
taxlaw-2815	521	14	tax	tax	NOUN
taxlaw-2815	521	15	court	court	NOUN
taxlaw-2815	521	16	concluded	conclude	VERB
taxlaw-2815	521	17	that	that	SCONJ
taxlaw-2815	521	18	ms	ms	PROPN
taxlaw-2815	521	19	.	.	PROPN
taxlaw-2815	521	20	bozick	bozick	PROPN
taxlaw-2815	521	21	had	have	VERB
taxlaw-2815	521	22	reason	reason	NOUN
taxlaw-2815	521	23	to	to	PART
taxlaw-2815	521	24	know	know	VERB
taxlaw-2815	521	25	that	that	SCONJ
taxlaw-2815	521	26	her	her	PRON
taxlaw-2815	521	27	husband	husband	NOUN
taxlaw-2815	521	28	would	would	AUX
taxlaw-2815	521	29	not	not	PART
taxlaw-2815	521	30	pay	pay	VERB
taxlaw-2815	521	31	the	the	DET
taxlaw-2815	521	32	$	$	SYM
taxlaw-2815	521	33	137,453	137,453	NUM
taxlaw-2815	521	34	liability	liability	NOUN
taxlaw-2815	521	35	shown	show	VERB
taxlaw-2815	521	36	on	on	ADP
taxlaw-2815	521	37	their	their	PRON
taxlaw-2815	521	38	joint	joint	ADJ
taxlaw-2815	521	39	return	return	NOUN
taxlaw-2815	521	40	.	.	PUNCT
taxlaw-2815	522	1	the	the	DET
taxlaw-2815	522	2	record	record	NOUN
taxlaw-2815	522	3	shows	show	VERB
taxlaw-2815	522	4	ms	ms	PROPN
taxlaw-2815	522	5	.	.	PROPN
taxlaw-2815	522	6	bozick	bozick	PROPN
taxlaw-2815	522	7	was	be	AUX
taxlaw-2815	522	8	aware	aware	ADJ
taxlaw-2815	522	9	that	that	SCONJ
taxlaw-2815	522	10	he	he	PRON
taxlaw-2815	522	11	was	be	AUX
taxlaw-2815	522	12	in	in	ADP
taxlaw-2815	522	13	failing	fail	VERB
taxlaw-2815	522	14	health	health	NOUN
taxlaw-2815	522	15	,	,	PUNCT
taxlaw-2815	522	16	had	have	VERB
taxlaw-2815	522	17	credit	credit	NOUN
taxlaw-2815	522	18	card	card	NOUN
taxlaw-2815	522	19	debt	debt	NOUN
taxlaw-2815	522	20	,	,	PUNCT
taxlaw-2815	522	21	and	and	CCONJ
taxlaw-2815	522	22	had	have	VERB
taxlaw-2815	522	23	a	a	DET
taxlaw-2815	522	24	gambling	gambling	NOUN
taxlaw-2815	522	25	problem	problem	NOUN
taxlaw-2815	522	26	.	.	PUNCT
taxlaw-2815	523	1	she	she	PRON
taxlaw-2815	523	2	acknowledged	acknowledge	VERB
taxlaw-2815	523	3	these	these	DET
taxlaw-2815	523	4	facts	fact	NOUN
taxlaw-2815	523	5	in	in	ADP
taxlaw-2815	523	6	her	her	PRON
taxlaw-2815	523	7	divorce	divorce	NOUN
taxlaw-2815	523	8	petition	petition	NOUN
taxlaw-2815	523	9	and	and	CCONJ
taxlaw-2815	523	10	also	also	ADV
taxlaw-2815	523	11	acknowledged	acknowledge	VERB
taxlaw-2815	523	12	that	that	SCONJ
taxlaw-2815	523	13	he	he	PRON
taxlaw-2815	523	14	did	do	AUX
taxlaw-2815	523	15	not	not	PART
taxlaw-2815	523	16	keep	keep	VERB
taxlaw-2815	523	17	up	up	ADP
taxlaw-2815	523	18	with	with	ADP
taxlaw-2815	523	19	his	his	PRON
taxlaw-2815	523	20	quarterly	quarterly	ADJ
taxlaw-2815	523	21	taxes	taxis	NOUN
taxlaw-2815	523	22	and	and	CCONJ
taxlaw-2815	523	23	withholding	withholding	NOUN
taxlaw-2815	523	24	.	.	PUNCT
taxlaw-2815	524	1	the	the	DET
taxlaw-2815	524	2	tax	tax	NOUN
taxlaw-2815	524	3	court	court	NOUN
taxlaw-2815	524	4	weighed	weigh	VERB
taxlaw-2815	524	5	all	all	DET
taxlaw-2815	524	6	facts	fact	NOUN
taxlaw-2815	524	7	and	and	CCONJ
taxlaw-2815	524	8	circumstances	circumstance	NOUN
taxlaw-2815	524	9	in	in	ADP
taxlaw-2815	524	10	its	its	PRON
taxlaw-2815	524	11	opinion	opinion	NOUN
taxlaw-2815	524	12	,	,	PUNCT
taxlaw-2815	524	13	including	include	VERB
taxlaw-2815	524	14	the	the	DET
taxlaw-2815	524	15	relief	relief	NOUN
taxlaw-2815	524	16	factors	factor	NOUN
taxlaw-2815	524	17	listed	list	VERB
taxlaw-2815	524	18	in	in	ADP
taxlaw-2815	524	19	revenue	revenue	NOUN
taxlaw-2815	524	20	procedure	procedure	NOUN
taxlaw-2815	524	21	2003	2003	NUM
taxlaw-2815	524	22	-	-	SYM
taxlaw-2815	524	23	61	61	NUM
taxlaw-2815	524	24	,	,	PUNCT
taxlaw-2815	524	25	but	but	CCONJ
taxlaw-2815	524	26	was	be	AUX
taxlaw-2815	524	27	perhaps	perhaps	ADV
taxlaw-2815	524	28	most	most	ADV
taxlaw-2815	524	29	persuaded	persuade	VERB
taxlaw-2815	524	30	that	that	SCONJ
taxlaw-2815	524	31	it	it	PRON
taxlaw-2815	524	32	was	be	AUX
taxlaw-2815	524	33	fair	fair	ADJ
taxlaw-2815	524	34	to	to	PART
taxlaw-2815	524	35	grant	grant	VERB
taxlaw-2815	524	36	her	her	PRON
taxlaw-2815	524	37	relief	relief	NOUN
taxlaw-2815	524	38	by	by	ADP
taxlaw-2815	524	39	the	the	DET
taxlaw-2815	524	40	fact	fact	NOUN
taxlaw-2815	524	41	that	that	SCONJ
taxlaw-2815	524	42	“	"	PUNCT
taxlaw-2815	524	43	bozick	bozick	NOUN
taxlaw-2815	524	44	signed	sign	VERB
taxlaw-2815	524	45	a	a	DET
taxlaw-2815	524	46	joint	joint	ADJ
taxlaw-2815	524	47	tax	tax	NOUN
taxlaw-2815	524	48	return	return	NOUN
taxlaw-2815	524	49	only	only	ADV
taxlaw-2815	524	50	after	after	ADP
taxlaw-2815	524	51	having	having	AUX
taxlaw-2815	524	52	been	be	AUX
taxlaw-2815	524	53	browbeaten	browbeat	VERB
taxlaw-2815	524	54	into	into	ADP
taxlaw-2815	524	55	doing	do	VERB
taxlaw-2815	524	56	so	so	ADV
taxlaw-2815	524	57	by	by	ADP
taxlaw-2815	524	58	her	her	PRON
taxlaw-2815	524	59	husband	husband	NOUN
taxlaw-2815	524	60	and	and	CCONJ
taxlaw-2815	524	61	after	after	ADP
taxlaw-2815	524	62	having	having	AUX
taxlaw-2815	524	63	filed	file	VERB
taxlaw-2815	524	64	a	a	DET
taxlaw-2815	524	65	separate	separate	ADJ
taxlaw-2815	524	66	return	return	NOUN
taxlaw-2815	524	67	.	.	PUNCT
taxlaw-2815	524	68	”114	”114	PUNCT
taxlaw-2815	525	1	pages	page	NOUN
taxlaw-2815	525	2	long	long	ADV
taxlaw-2815	525	3	.	.	PUNCT
taxlaw-2815	526	1	the	the	DET
taxlaw-2815	526	2	instructions	instruction	NOUN
taxlaw-2815	526	3	to	to	PART
taxlaw-2815	526	4	form	form	VERB
taxlaw-2815	526	5	1040	1040	NUM
taxlaw-2815	526	6	(	(	PUNCT
taxlaw-2815	526	7	tax	tax	NOUN
taxlaw-2815	526	8	year	year	NOUN
taxlaw-2815	526	9	2011	2011	NUM
taxlaw-2815	526	10	)	)	PUNCT
taxlaw-2815	526	11	include	include	VERB
taxlaw-2815	526	12	an	an	DET
taxlaw-2815	526	13	explanation	explanation	NOUN
taxlaw-2815	526	14	of	of	ADP
taxlaw-2815	526	15	joint	joint	ADJ
taxlaw-2815	526	16	and	and	CCONJ
taxlaw-2815	526	17	several	several	ADJ
taxlaw-2815	526	18	liability	liability	NOUN
taxlaw-2815	526	19	and	and	CCONJ
taxlaw-2815	526	20	information	information	NOUN
taxlaw-2815	526	21	about	about	ADP
taxlaw-2815	526	22	innocent	innocent	ADJ
taxlaw-2815	526	23	spouse	spouse	NOUN
taxlaw-2815	526	24	relief	relief	NOUN
taxlaw-2815	526	25	;	;	PUNCT
taxlaw-2815	526	26	however	however	ADV
taxlaw-2815	526	27	,	,	PUNCT
taxlaw-2815	526	28	at	at	ADP
taxlaw-2815	526	29	189	189	NUM
taxlaw-2815	526	30	pages	page	NOUN
taxlaw-2815	526	31	,	,	PUNCT
taxlaw-2815	526	32	it	it	PRON
taxlaw-2815	526	33	can	can	AUX
taxlaw-2815	526	34	not	not	PART
taxlaw-2815	526	35	be	be	AUX
taxlaw-2815	526	36	assured	assure	VERB
taxlaw-2815	526	37	that	that	SCONJ
taxlaw-2815	526	38	taxpayers	taxpayer	NOUN
taxlaw-2815	526	39	will	will	AUX
taxlaw-2815	526	40	read	read	VERB
taxlaw-2815	526	41	this	this	DET
taxlaw-2815	526	42	information	information	NOUN
taxlaw-2815	526	43	in	in	ADP
taxlaw-2815	526	44	the	the	DET
taxlaw-2815	526	45	instructions	instruction	NOUN
taxlaw-2815	526	46	at	at	ADP
taxlaw-2815	526	47	the	the	DET
taxlaw-2815	526	48	time	time	NOUN
taxlaw-2815	526	49	of	of	ADP
taxlaw-2815	526	50	filing	filing	NOUN
taxlaw-2815	526	51	.	.	PUNCT
taxlaw-2815	527	1	the	the	DET
taxlaw-2815	527	2	service	service	NOUN
taxlaw-2815	527	3	developed	develop	VERB
taxlaw-2815	527	4	an	an	DET
taxlaw-2815	527	5	online	online	ADJ
taxlaw-2815	527	6	innocent	innocent	ADJ
taxlaw-2815	527	7	spouse	spouse	NOUN
taxlaw-2815	527	8	tax	tax	NOUN
taxlaw-2815	527	9	relief	relief	NOUN
taxlaw-2815	527	10	eligibility	eligibility	NOUN
taxlaw-2815	527	11	explorer	explorer	NOUN
taxlaw-2815	527	12	,	,	PUNCT
taxlaw-2815	527	13	which	which	PRON
taxlaw-2815	527	14	is	be	AUX
taxlaw-2815	527	15	available	available	ADJ
taxlaw-2815	527	16	on	on	ADP
taxlaw-2815	527	17	the	the	DET
taxlaw-2815	527	18	irs	irs	PROPN
taxlaw-2815	527	19	website	website	NOUN
taxlaw-2815	527	20	at	at	ADP
taxlaw-2815	527	21	http://www.irs.gov/individuals/explore-if-you-are-an-eligible-innocent-spouse	http://www.irs.gov/individuals/explore-if-you-are-an-eligible-innocent-spouse	PROPN
taxlaw-2815	527	22	.	.	PROPN
taxlaw-2815	528	1	106	106	NUM
taxlaw-2815	528	2	see	see	VERB
taxlaw-2815	528	3	supra	supra	PROPN
taxlaw-2815	528	4	note	note	PROPN
taxlaw-2815	528	5	19	19	NUM
taxlaw-2815	528	6	.	.	SYM
taxlaw-2815	528	7	107	107	NUM
taxlaw-2815	528	8	rev	rev	VERB
taxlaw-2815	528	9	.	.	PROPN
taxlaw-2815	528	10	proc	proc	PROPN
taxlaw-2815	528	11	.	.	PUNCT
taxlaw-2815	529	1	2003	2003	NUM
taxlaw-2815	529	2	-	-	SYM
taxlaw-2815	529	3	61	61	NUM
taxlaw-2815	529	4	,	,	PUNCT
taxlaw-2815	529	5	2003	2003	NUM
taxlaw-2815	529	6	-	-	SYM
taxlaw-2815	529	7	2	2	NUM
taxlaw-2815	529	8	c.b	c.b	PROPN
taxlaw-2815	529	9	.	.	PROPN
taxlaw-2815	529	10	296	296	NUM
taxlaw-2815	529	11	.	.	X
taxlaw-2815	529	12	108	108	NUM
taxlaw-2815	530	1	i	i	PRON
taxlaw-2815	530	2	d.	d.	PROPN
taxlaw-2815	530	3	at	at	ADP
taxlaw-2815	530	4	§	§	PROPN
taxlaw-2815	530	5	4.01	4.01	NUM
taxlaw-2815	530	6	.	.	PUNCT
taxlaw-2815	531	1	109	109	NUM
taxlaw-2815	531	2	i	i	PRON
taxlaw-2815	531	3	d.	d.	PROPN
taxlaw-2815	531	4	at	at	ADP
taxlaw-2815	531	5	§	§	PROPN
taxlaw-2815	531	6	4.02	4.02	NUM
taxlaw-2815	531	7	.	.	PUNCT
taxlaw-2815	532	1	110	110	NUM
taxlaw-2815	532	2	i	i	PRON
taxlaw-2815	532	3	d.	d.	PROPN
taxlaw-2815	532	4	at	at	ADP
taxlaw-2815	532	5	§	§	PROPN
taxlaw-2815	532	6	4.03	4.03	NUM
taxlaw-2815	532	7	(	(	PUNCT
taxlaw-2815	532	8	providing	provide	VERB
taxlaw-2815	532	9	a	a	DET
taxlaw-2815	532	10	nonexclusive	nonexclusive	ADJ
taxlaw-2815	532	11	list	list	NOUN
taxlaw-2815	532	12	of	of	ADP
taxlaw-2815	532	13	eight	eight	NUM
taxlaw-2815	532	14	factors	factor	NOUN
taxlaw-2815	532	15	that	that	PRON
taxlaw-2815	532	16	the	the	DET
taxlaw-2815	532	17	service	service	NOUN
taxlaw-2815	532	18	will	will	AUX
taxlaw-2815	532	19	consider	consider	VERB
taxlaw-2815	532	20	in	in	ADP
taxlaw-2815	532	21	making	make	VERB
taxlaw-2815	532	22	its	its	PRON
taxlaw-2815	532	23	determination	determination	NOUN
taxlaw-2815	532	24	)	)	PUNCT
taxlaw-2815	532	25	.	.	PUNCT
taxlaw-2815	533	1	111	111	NUM
taxlaw-2815	534	1	i	i	PRON
taxlaw-2815	534	2	d.	d.	PROPN
taxlaw-2815	534	3	112	112	NUM
taxlaw-2815	535	1	i	i	PROPN
taxlaw-2815	535	2	d.	d.	PROPN
taxlaw-2815	535	3	113	113	NUM
taxlaw-2815	535	4	see	see	VERB
taxlaw-2815	535	5	supra	supra	PROPN
taxlaw-2815	535	6	note	note	NOUN
taxlaw-2815	535	7	9	9	NUM
taxlaw-2815	535	8	.	.	SYM
taxlaw-2815	535	9	114	114	NUM
taxlaw-2815	535	10	bozick	bozick	NOUN
taxlaw-2815	535	11	v.	v.	CCONJ
taxlaw-2815	535	12	comm’r	comm’r	NOUN
taxlaw-2815	535	13	,	,	PUNCT
taxlaw-2815	535	14	99	99	NUM
taxlaw-2815	535	15	t.c.m	t.c.m	NOUN
taxlaw-2815	535	16	.	.	PUNCT
taxlaw-2815	536	1	(	(	PUNCT
taxlaw-2815	536	2	cch	cch	NOUN
taxlaw-2815	536	3	)	)	PUNCT
taxlaw-2815	536	4	1242	1242	NUM
taxlaw-2815	536	5	,	,	PUNCT
taxlaw-2815	536	6	1244	1244	NUM
taxlaw-2815	536	7	(	(	PUNCT
taxlaw-2815	536	8	2010	2010	NUM
taxlaw-2815	536	9	)	)	PUNCT
taxlaw-2815	536	10	.	.	PUNCT
taxlaw-2815	537	1	116	116	NUM
taxlaw-2815	537	2	columbia	columbia	PROPN
taxlaw-2815	537	3	journal	journal	PROPN
taxlaw-2815	537	4	of	of	ADP
taxlaw-2815	537	5	tax	tax	NOUN
taxlaw-2815	537	6	law	law	NOUN
taxlaw-2815	537	7	[	[	X
taxlaw-2815	537	8	vol.4:94	vol.4:94	PRON
taxlaw-2815	537	9	a	a	DET
taxlaw-2815	537	10	lot	lot	NOUN
taxlaw-2815	537	11	of	of	ADP
taxlaw-2815	537	12	open	open	ADJ
taxlaw-2815	537	13	questions	question	NOUN
taxlaw-2815	537	14	remained	remain	VERB
taxlaw-2815	537	15	after	after	ADP
taxlaw-2815	537	16	the	the	DET
taxlaw-2815	537	17	1998	1998	NUM
taxlaw-2815	537	18	act	act	NOUN
taxlaw-2815	537	19	,	,	PUNCT
taxlaw-2815	537	20	even	even	ADV
taxlaw-2815	537	21	after	after	SCONJ
taxlaw-2815	537	22	the	the	DET
taxlaw-2815	537	23	service	service	NOUN
taxlaw-2815	537	24	developed	develop	VERB
taxlaw-2815	537	25	its	its	PRON
taxlaw-2815	537	26	administrative	administrative	ADJ
taxlaw-2815	537	27	guidance	guidance	NOUN
taxlaw-2815	537	28	for	for	ADP
taxlaw-2815	537	29	granting	grant	VERB
taxlaw-2815	537	30	relief	relief	NOUN
taxlaw-2815	537	31	.	.	PUNCT
taxlaw-2815	538	1	for	for	ADP
taxlaw-2815	538	2	example	example	NOUN
taxlaw-2815	538	3	,	,	PUNCT
taxlaw-2815	538	4	in	in	ADP
taxlaw-2815	538	5	the	the	DET
taxlaw-2815	538	6	years	year	NOUN
taxlaw-2815	538	7	immediately	immediately	ADV
taxlaw-2815	538	8	following	follow	VERB
taxlaw-2815	538	9	the	the	DET
taxlaw-2815	538	10	1998	1998	NUM
taxlaw-2815	538	11	act	act	NOUN
taxlaw-2815	538	12	,	,	PUNCT
taxlaw-2815	538	13	the	the	DET
taxlaw-2815	538	14	service	service	NOUN
taxlaw-2815	538	15	contended	contend	VERB
taxlaw-2815	538	16	that	that	SCONJ
taxlaw-2815	538	17	the	the	DET
taxlaw-2815	538	18	tax	tax	NOUN
taxlaw-2815	538	19	court	court	NOUN
taxlaw-2815	538	20	lacked	lack	VERB
taxlaw-2815	538	21	jurisdiction	jurisdiction	NOUN
taxlaw-2815	538	22	to	to	PART
taxlaw-2815	538	23	review	review	VERB
taxlaw-2815	538	24	a	a	DET
taxlaw-2815	538	25	denial	denial	NOUN
taxlaw-2815	538	26	of	of	ADP
taxlaw-2815	538	27	equitable	equitable	ADJ
taxlaw-2815	538	28	relief	relief	NOUN
taxlaw-2815	538	29	brought	bring	VERB
taxlaw-2815	538	30	under	under	ADP
taxlaw-2815	538	31	§	§	PROPN
taxlaw-2815	538	32	6015(f	6015(f	NUM
taxlaw-2815	538	33	)	)	PUNCT
taxlaw-2815	538	34	.	.	PUNCT
taxlaw-2815	539	1	the	the	DET
taxlaw-2815	539	2	tax	tax	NOUN
taxlaw-2815	539	3	court	court	NOUN
taxlaw-2815	539	4	found	find	VERB
taxlaw-2815	539	5	that	that	SCONJ
taxlaw-2815	539	6	it	it	PRON
taxlaw-2815	539	7	did	do	AUX
taxlaw-2815	539	8	have	have	VERB
taxlaw-2815	539	9	jurisdiction	jurisdiction	NOUN
taxlaw-2815	539	10	over	over	ADP
taxlaw-2815	539	11	these	these	DET
taxlaw-2815	539	12	cases.115	cases.115	PROPN
taxlaw-2815	539	13	however	however	ADV
taxlaw-2815	539	14	,	,	PUNCT
taxlaw-2815	539	15	in	in	ADP
taxlaw-2815	539	16	2006	2006	NUM
taxlaw-2815	539	17	,	,	PUNCT
taxlaw-2815	539	18	the	the	DET
taxlaw-2815	539	19	ninth	ninth	ADJ
taxlaw-2815	539	20	circuit	circuit	NOUN
taxlaw-2815	539	21	held	hold	VERB
taxlaw-2815	539	22	that	that	SCONJ
taxlaw-2815	539	23	the	the	DET
taxlaw-2815	539	24	court	court	NOUN
taxlaw-2815	539	25	lacked	lack	VERB
taxlaw-2815	539	26	jurisdiction	jurisdiction	NOUN
taxlaw-2815	539	27	in	in	ADP
taxlaw-2815	539	28	§	§	PROPN
taxlaw-2815	539	29	6015(f	6015(f	CCONJ
taxlaw-2815	539	30	)	)	PUNCT
taxlaw-2815	539	31	underpayment	underpayment	ADJ
taxlaw-2815	539	32	cases	case	NOUN
taxlaw-2815	539	33	where	where	SCONJ
taxlaw-2815	539	34	the	the	DET
taxlaw-2815	539	35	liability	liability	NOUN
taxlaw-2815	539	36	did	do	AUX
taxlaw-2815	539	37	not	not	PART
taxlaw-2815	539	38	arise	arise	VERB
taxlaw-2815	539	39	from	from	ADP
taxlaw-2815	539	40	a	a	DET
taxlaw-2815	539	41	deficiency.116	deficiency.116	NOUN
taxlaw-2815	539	42	in	in	ADP
taxlaw-2815	539	43	december	december	PROPN
taxlaw-2815	539	44	2006	2006	NUM
taxlaw-2815	539	45	,	,	PUNCT
taxlaw-2815	539	46	congress	congress	PROPN
taxlaw-2815	539	47	settled	settle	VERB
taxlaw-2815	539	48	this	this	DET
taxlaw-2815	539	49	issue	issue	NOUN
taxlaw-2815	539	50	by	by	ADP
taxlaw-2815	539	51	amending	amend	VERB
taxlaw-2815	539	52	§	§	PROPN
taxlaw-2815	539	53	6015(e	6015(e	NOUN
taxlaw-2815	539	54	)	)	PUNCT
taxlaw-2815	539	55	to	to	PART
taxlaw-2815	539	56	make	make	VERB
taxlaw-2815	539	57	clear	clear	ADJ
taxlaw-2815	539	58	that	that	SCONJ
taxlaw-2815	539	59	the	the	DET
taxlaw-2815	539	60	tax	tax	NOUN
taxlaw-2815	539	61	court	court	NOUN
taxlaw-2815	539	62	had	have	VERB
taxlaw-2815	539	63	jurisdiction	jurisdiction	NOUN
taxlaw-2815	539	64	to	to	PART
taxlaw-2815	539	65	review	review	VERB
taxlaw-2815	539	66	all	all	DET
taxlaw-2815	539	67	denials	denial	NOUN
taxlaw-2815	539	68	of	of	ADP
taxlaw-2815	539	69	relief	relief	NOUN
taxlaw-2815	539	70	,	,	PUNCT
taxlaw-2815	539	71	including	include	VERB
taxlaw-2815	539	72	§	§	PROPN
taxlaw-2815	539	73	6015(f	6015(f	NUM
taxlaw-2815	539	74	)	)	PUNCT
taxlaw-2815	539	75	underpayment	underpayment	PROPN
taxlaw-2815	539	76	cases.117	cases.117	VERB
taxlaw-2815	539	77	the	the	DET
taxlaw-2815	539	78	scope	scope	NOUN
taxlaw-2815	539	79	and	and	CCONJ
taxlaw-2815	539	80	standard	standard	NOUN
taxlaw-2815	539	81	of	of	ADP
taxlaw-2815	539	82	judicial	judicial	ADJ
taxlaw-2815	539	83	review	review	NOUN
taxlaw-2815	539	84	have	have	AUX
taxlaw-2815	539	85	been	be	AUX
taxlaw-2815	539	86	the	the	DET
taxlaw-2815	539	87	subject	subject	NOUN
taxlaw-2815	539	88	of	of	ADP
taxlaw-2815	539	89	litigation	litigation	NOUN
taxlaw-2815	539	90	in	in	ADP
taxlaw-2815	539	91	recent	recent	ADJ
taxlaw-2815	539	92	years	year	NOUN
taxlaw-2815	539	93	,	,	PUNCT
taxlaw-2815	539	94	with	with	ADP
taxlaw-2815	539	95	the	the	DET
taxlaw-2815	539	96	tax	tax	NOUN
taxlaw-2815	539	97	court	court	NOUN
taxlaw-2815	539	98	holding	hold	VERB
taxlaw-2815	539	99	that	that	SCONJ
taxlaw-2815	539	100	the	the	DET
taxlaw-2815	539	101	scope	scope	NOUN
taxlaw-2815	539	102	of	of	ADP
taxlaw-2815	539	103	review	review	NOUN
taxlaw-2815	539	104	could	could	AUX
taxlaw-2815	539	105	include	include	VERB
taxlaw-2815	539	106	new	new	ADJ
taxlaw-2815	539	107	evidence	evidence	NOUN
taxlaw-2815	539	108	introduced	introduce	VERB
taxlaw-2815	539	109	by	by	ADP
taxlaw-2815	539	110	the	the	DET
taxlaw-2815	539	111	taxpayer	taxpayer	NOUN
taxlaw-2815	539	112	at	at	ADP
taxlaw-2815	539	113	trial	trial	NOUN
taxlaw-2815	539	114	that	that	PRON
taxlaw-2815	539	115	was	be	AUX
taxlaw-2815	539	116	not	not	PART
taxlaw-2815	539	117	in	in	ADP
taxlaw-2815	539	118	the	the	DET
taxlaw-2815	539	119	administrative	administrative	ADJ
taxlaw-2815	539	120	record118	record118	PROPN
taxlaw-2815	539	121	and	and	CCONJ
taxlaw-2815	539	122	that	that	SCONJ
taxlaw-2815	539	123	the	the	DET
taxlaw-2815	539	124	proper	proper	ADJ
taxlaw-2815	539	125	standard	standard	NOUN
taxlaw-2815	539	126	of	of	ADP
taxlaw-2815	539	127	review	review	NOUN
taxlaw-2815	539	128	in	in	ADP
taxlaw-2815	539	129	all	all	DET
taxlaw-2815	539	130	§	§	PROPN
taxlaw-2815	539	131	6015	6015	NUM
taxlaw-2815	539	132	relief	relief	NOUN
taxlaw-2815	539	133	cases	case	NOUN
taxlaw-2815	539	134	is	be	AUX
taxlaw-2815	539	135	de	de	X
taxlaw-2815	539	136	novo.119	novo.119	PROPN
taxlaw-2815	539	137	despite	despite	SCONJ
taxlaw-2815	539	138	tax	tax	NOUN
taxlaw-2815	539	139	court	court	NOUN
taxlaw-2815	539	140	decisions	decision	NOUN
taxlaw-2815	539	141	to	to	ADP
taxlaw-2815	539	142	the	the	DET
taxlaw-2815	539	143	contrary,120	contrary,120	NOUN
taxlaw-2815	539	144	the	the	DET
taxlaw-2815	539	145	service	service	NOUN
taxlaw-2815	539	146	continues	continue	VERB
taxlaw-2815	539	147	to	to	PART
taxlaw-2815	539	148	argue	argue	VERB
taxlaw-2815	539	149	that	that	SCONJ
taxlaw-2815	539	150	the	the	DET
taxlaw-2815	539	151	scope	scope	NOUN
taxlaw-2815	539	152	of	of	ADP
taxlaw-2815	539	153	review	review	NOUN
taxlaw-2815	539	154	of	of	ADP
taxlaw-2815	539	155	§	§	PROPN
taxlaw-2815	539	156	6015(f	6015(f	NUM
taxlaw-2815	539	157	)	)	PUNCT
taxlaw-2815	539	158	cases	case	NOUN
taxlaw-2815	539	159	should	should	AUX
taxlaw-2815	539	160	be	be	AUX
taxlaw-2815	539	161	limited	limit	VERB
taxlaw-2815	539	162	to	to	ADP
taxlaw-2815	539	163	the	the	DET
taxlaw-2815	539	164	administrative	administrative	ADJ
taxlaw-2815	539	165	record	record	NOUN
taxlaw-2815	539	166	and	and	CCONJ
taxlaw-2815	539	167	that	that	SCONJ
taxlaw-2815	539	168	abuse	abuse	NOUN
taxlaw-2815	539	169	of	of	ADP
taxlaw-2815	539	170	discretion	discretion	NOUN
taxlaw-2815	539	171	is	be	AUX
taxlaw-2815	539	172	the	the	DET
taxlaw-2815	539	173	proper	proper	ADJ
taxlaw-2815	539	174	standard	standard	NOUN
taxlaw-2815	539	175	of	of	ADP
taxlaw-2815	539	176	review.121	review.121	PROPN
taxlaw-2815	539	177	the	the	DET
taxlaw-2815	539	178	cumulative	cumulative	ADJ
taxlaw-2815	539	179	impact	impact	NOUN
taxlaw-2815	539	180	of	of	ADP
taxlaw-2815	539	181	the	the	DET
taxlaw-2815	539	182	1998	1998	NUM
taxlaw-2815	539	183	act	act	NOUN
taxlaw-2815	539	184	,	,	PUNCT
taxlaw-2815	539	185	the	the	DET
taxlaw-2815	539	186	1996	1996	NUM
taxlaw-2815	539	187	amendment	amendment	NOUN
taxlaw-2815	539	188	to	to	ADP
taxlaw-2815	539	189	§	§	PROPN
taxlaw-2815	539	190	6015(e	6015(e	NUM
taxlaw-2815	539	191	)	)	PUNCT
taxlaw-2815	539	192	,	,	PUNCT
taxlaw-2815	539	193	and	and	CCONJ
taxlaw-2815	539	194	the	the	DET
taxlaw-2815	539	195	tax	tax	NOUN
taxlaw-2815	539	196	court	court	NOUN
taxlaw-2815	539	197	holdings	holding	NOUN
taxlaw-2815	539	198	on	on	ADP
taxlaw-2815	539	199	the	the	DET
taxlaw-2815	539	200	scope	scope	NOUN
taxlaw-2815	539	201	and	and	CCONJ
taxlaw-2815	539	202	standard	standard	NOUN
taxlaw-2815	539	203	of	of	ADP
taxlaw-2815	539	204	review	review	NOUN
taxlaw-2815	539	205	has	have	AUX
taxlaw-2815	539	206	been	be	AUX
taxlaw-2815	539	207	a	a	DET
taxlaw-2815	539	208	great	great	ADJ
taxlaw-2815	539	209	liberalization	liberalization	NOUN
taxlaw-2815	539	210	and	and	CCONJ
taxlaw-2815	539	211	expansion	expansion	NOUN
taxlaw-2815	539	212	of	of	ADP
taxlaw-2815	539	213	innocent	innocent	ADJ
taxlaw-2815	539	214	spouse	spouse	NOUN
taxlaw-2815	539	215	relief	relief	NOUN
taxlaw-2815	539	216	over	over	ADP
taxlaw-2815	539	217	a	a	DET
taxlaw-2815	539	218	fourteen	fourteen	NUM
taxlaw-2815	539	219	year	year	NOUN
taxlaw-2815	539	220	period	period	NOUN
taxlaw-2815	539	221	.	.	PUNCT
taxlaw-2815	540	1	this	this	PRON
taxlaw-2815	540	2	was	be	AUX
taxlaw-2815	540	3	,	,	PUNCT
taxlaw-2815	540	4	of	of	ADP
taxlaw-2815	540	5	course	course	NOUN
taxlaw-2815	540	6	,	,	PUNCT
taxlaw-2815	540	7	what	what	PRON
taxlaw-2815	540	8	congress	congress	PROPN
taxlaw-2815	540	9	had	have	AUX
taxlaw-2815	540	10	intended	intend	VERB
taxlaw-2815	540	11	when	when	SCONJ
taxlaw-2815	540	12	it	it	PRON
taxlaw-2815	540	13	decided	decide	VERB
taxlaw-2815	540	14	in	in	ADP
taxlaw-2815	540	15	1998	1998	NUM
taxlaw-2815	540	16	to	to	PART
taxlaw-2815	540	17	broaden	broaden	VERB
taxlaw-2815	540	18	the	the	DET
taxlaw-2815	540	19	relief	relief	NOUN
taxlaw-2815	540	20	rather	rather	ADV
taxlaw-2815	540	21	than	than	ADP
taxlaw-2815	540	22	eliminate	eliminate	VERB
taxlaw-2815	540	23	joint	joint	ADJ
taxlaw-2815	540	24	and	and	CCONJ
taxlaw-2815	540	25	several	several	ADJ
taxlaw-2815	540	26	liability	liability	NOUN
taxlaw-2815	540	27	.	.	PUNCT
taxlaw-2815	541	1	but	but	CCONJ
taxlaw-2815	541	2	to	to	PART
taxlaw-2815	541	3	achieve	achieve	VERB
taxlaw-2815	541	4	“	"	PUNCT
taxlaw-2815	541	5	equitable	equitable	ADJ
taxlaw-2815	541	6	”	"	PUNCT
taxlaw-2815	541	7	outcomes	outcome	NOUN
taxlaw-2815	541	8	,	,	PUNCT
taxlaw-2815	541	9	each	each	DET
taxlaw-2815	541	10	determination	determination	NOUN
taxlaw-2815	541	11	necessarily	necessarily	ADV
taxlaw-2815	541	12	becomes	become	VERB
taxlaw-2815	541	13	a	a	DET
taxlaw-2815	541	14	very	very	ADV
taxlaw-2815	541	15	fact	fact	NOUN
taxlaw-2815	541	16	-	-	PUNCT
taxlaw-2815	541	17	intensive	intensive	ADJ
taxlaw-2815	541	18	inquiry	inquiry	NOUN
taxlaw-2815	541	19	into	into	ADP
taxlaw-2815	541	20	the	the	DET
taxlaw-2815	541	21	personal	personal	ADJ
taxlaw-2815	541	22	lives	life	NOUN
taxlaw-2815	541	23	and	and	CCONJ
taxlaw-2815	541	24	marriage	marriage	NOUN
taxlaw-2815	541	25	of	of	ADP
taxlaw-2815	541	26	the	the	DET
taxlaw-2815	541	27	taxpayers	taxpayer	NOUN
taxlaw-2815	541	28	.	.	PUNCT
taxlaw-2815	542	1	if	if	SCONJ
taxlaw-2815	542	2	the	the	DET
taxlaw-2815	542	3	nonrequesting	nonrequesting	NOUN
taxlaw-2815	542	4	spouse	spouse	NOUN
taxlaw-2815	542	5	responds	respond	NOUN
taxlaw-2815	542	6	or	or	CCONJ
taxlaw-2815	542	7	intervenes	intervene	NOUN
taxlaw-2815	542	8	,	,	PUNCT
taxlaw-2815	542	9	115	115	NUM
taxlaw-2815	542	10	see	see	VERB
taxlaw-2815	542	11	,	,	PUNCT
taxlaw-2815	542	12	e.g.	e.g.	ADV
taxlaw-2815	542	13	,	,	PUNCT
taxlaw-2815	542	14	fernandez	fernandez	PROPN
taxlaw-2815	542	15	v.	v.	ADP
taxlaw-2815	542	16	comm’r	comm’r	NOUN
taxlaw-2815	542	17	,	,	PUNCT
taxlaw-2815	542	18	114	114	NUM
taxlaw-2815	542	19	t.c	t.c	PROPN
taxlaw-2815	542	20	.	.	PROPN
taxlaw-2815	542	21	324	324	NUM
taxlaw-2815	542	22	,	,	PUNCT
taxlaw-2815	542	23	332	332	NUM
taxlaw-2815	542	24	(	(	PUNCT
taxlaw-2815	542	25	2000	2000	NUM
taxlaw-2815	542	26	)	)	PUNCT
taxlaw-2815	542	27	;	;	PUNCT
taxlaw-2815	542	28	ewing	ewing	NOUN
taxlaw-2815	542	29	v.	v.	ADP
taxlaw-2815	542	30	comm’r	comm’r	NOUN
taxlaw-2815	542	31	,	,	PUNCT
taxlaw-2815	542	32	122	122	NUM
taxlaw-2815	542	33	t.c	t.c	PROPN
taxlaw-2815	542	34	.	.	PROPN
taxlaw-2815	542	35	32	32	NUM
taxlaw-2815	542	36	,	,	PUNCT
taxlaw-2815	542	37	36	36	NUM
taxlaw-2815	542	38	–	–	PUNCT
taxlaw-2815	542	39	38	38	NUM
taxlaw-2815	542	40	(	(	PUNCT
taxlaw-2815	542	41	2004	2004	NUM
taxlaw-2815	542	42	)	)	PUNCT
taxlaw-2815	542	43	.	.	PUNCT
taxlaw-2815	543	1	116	116	NUM
taxlaw-2815	543	2	comm’r	comm’r	NOUN
taxlaw-2815	543	3	v.	v.	ADP
taxlaw-2815	543	4	ewing	ewing	PROPN
taxlaw-2815	543	5	,	,	PUNCT
taxlaw-2815	543	6	439	439	NUM
taxlaw-2815	543	7	f.3d	f.3d	NUM
taxlaw-2815	543	8	1009	1009	NUM
taxlaw-2815	543	9	,	,	PUNCT
taxlaw-2815	543	10	1014	1014	NUM
taxlaw-2815	543	11	(	(	PUNCT
taxlaw-2815	543	12	9th	9th	ADJ
taxlaw-2815	543	13	cir	cir	NOUN
taxlaw-2815	543	14	.	.	PUNCT
taxlaw-2815	543	15	2006	2006	NUM
taxlaw-2815	543	16	)	)	PUNCT
taxlaw-2815	543	17	;	;	PUNCT
taxlaw-2815	543	18	see	see	VERB
taxlaw-2815	543	19	also	also	ADV
taxlaw-2815	543	20	bartman	bartman	PROPN
taxlaw-2815	543	21	v.	v.	ADP
taxlaw-2815	543	22	comm’r	comm’r	PROPN
taxlaw-2815	543	23	,	,	PUNCT
taxlaw-2815	543	24	446	446	NUM
taxlaw-2815	543	25	f.3d	f.3d	NUM
taxlaw-2815	543	26	785	785	NUM
taxlaw-2815	543	27	,	,	PUNCT
taxlaw-2815	543	28	787–88	787–88	NUM
taxlaw-2815	543	29	(	(	PUNCT
taxlaw-2815	543	30	8th	8th	ADJ
taxlaw-2815	543	31	cir	cir	NOUN
taxlaw-2815	543	32	.	.	PUNCT
taxlaw-2815	543	33	2006	2006	NUM
taxlaw-2815	543	34	)	)	PUNCT
taxlaw-2815	543	35	(	(	PUNCT
taxlaw-2815	543	36	holding	hold	VERB
taxlaw-2815	543	37	that	that	SCONJ
taxlaw-2815	543	38	the	the	DET
taxlaw-2815	543	39	tax	tax	NOUN
taxlaw-2815	543	40	court	court	NOUN
taxlaw-2815	543	41	lacked	lack	VERB
taxlaw-2815	543	42	jurisdiction	jurisdiction	NOUN
taxlaw-2815	543	43	under	under	ADP
taxlaw-2815	543	44	§	§	PROPN
taxlaw-2815	543	45	6015(e)(1	6015(e)(1	NOUN
taxlaw-2815	543	46	)	)	PUNCT
taxlaw-2815	543	47	where	where	SCONJ
taxlaw-2815	543	48	there	there	PRON
taxlaw-2815	543	49	was	be	VERB
taxlaw-2815	543	50	no	no	DET
taxlaw-2815	543	51	deficiency	deficiency	NOUN
taxlaw-2815	543	52	)	)	PUNCT
taxlaw-2815	543	53	.	.	PUNCT
taxlaw-2815	544	1	117	117	NUM
taxlaw-2815	544	2	i.r.c	i.r.c	NOUN
taxlaw-2815	544	3	.	.	PUNCT
taxlaw-2815	545	1	§	§	PROPN
taxlaw-2815	545	2	6015(e)(1)(a	6015(e)(1)(a	PROPN
taxlaw-2815	545	3	)	)	PUNCT
taxlaw-2815	545	4	(	(	PUNCT
taxlaw-2815	545	5	2012	2012	NUM
taxlaw-2815	545	6	)	)	PUNCT
taxlaw-2815	545	7	.	.	PUNCT
taxlaw-2815	546	1	118	118	NUM
taxlaw-2815	546	2	ewing	ewing	NOUN
taxlaw-2815	546	3	v.	v.	ADP
taxlaw-2815	546	4	comm’r	comm’r	NOUN
taxlaw-2815	546	5	,	,	PUNCT
taxlaw-2815	546	6	122	122	NUM
taxlaw-2815	546	7	t.c	t.c	PROPN
taxlaw-2815	546	8	.	.	PROPN
taxlaw-2815	546	9	32	32	NUM
taxlaw-2815	546	10	(	(	PUNCT
taxlaw-2815	546	11	2004	2004	NUM
taxlaw-2815	546	12	)	)	PUNCT
taxlaw-2815	546	13	,	,	PUNCT
taxlaw-2815	546	14	vacated	vacate	VERB
taxlaw-2815	546	15	,	,	PUNCT
taxlaw-2815	546	16	439	439	NUM
taxlaw-2815	546	17	f.3d	f.3d	NUM
taxlaw-2815	546	18	1009	1009	NUM
taxlaw-2815	546	19	(	(	PUNCT
taxlaw-2815	546	20	9th	9th	ADJ
taxlaw-2815	546	21	cir	cir	NOUN
taxlaw-2815	546	22	.	.	PUNCT
taxlaw-2815	546	23	2006	2006	NUM
taxlaw-2815	546	24	)	)	PUNCT
taxlaw-2815	546	25	.	.	PUNCT
taxlaw-2815	547	1	in	in	ADP
taxlaw-2815	547	2	porter	porter	NOUN
taxlaw-2815	547	3	v.	v.	CCONJ
taxlaw-2815	547	4	comm’r	comm’r	NOUN
taxlaw-2815	547	5	,	,	PUNCT
taxlaw-2815	547	6	130	130	NUM
taxlaw-2815	547	7	t.c	t.c	PROPN
taxlaw-2815	547	8	.	.	PROPN
taxlaw-2815	547	9	115	115	NUM
taxlaw-2815	547	10	,	,	PUNCT
taxlaw-2815	547	11	124	124	NUM
taxlaw-2815	547	12	(	(	PUNCT
taxlaw-2815	547	13	2008	2008	NUM
taxlaw-2815	547	14	)	)	PUNCT
taxlaw-2815	548	1	[	[	X
taxlaw-2815	548	2	hereinafter	hereinafter	NOUN
taxlaw-2815	548	3	porter	porter	NOUN
taxlaw-2815	548	4	i	i	PRON
taxlaw-2815	548	5	]	]	X
taxlaw-2815	548	6	,	,	PUNCT
taxlaw-2815	548	7	the	the	DET
taxlaw-2815	548	8	tax	tax	NOUN
taxlaw-2815	548	9	court	court	NOUN
taxlaw-2815	548	10	revisited	revisit	VERB
taxlaw-2815	548	11	the	the	DET
taxlaw-2815	548	12	issue	issue	NOUN
taxlaw-2815	548	13	and	and	CCONJ
taxlaw-2815	548	14	upheld	uphold	VERB
taxlaw-2815	548	15	the	the	DET
taxlaw-2815	548	16	position	position	NOUN
taxlaw-2815	548	17	that	that	PRON
taxlaw-2815	548	18	the	the	DET
taxlaw-2815	548	19	court	court	NOUN
taxlaw-2815	548	20	may	may	AUX
taxlaw-2815	548	21	consider	consider	VERB
taxlaw-2815	548	22	evidence	evidence	NOUN
taxlaw-2815	548	23	introduced	introduce	VERB
taxlaw-2815	548	24	at	at	ADP
taxlaw-2815	548	25	trial	trial	NOUN
taxlaw-2815	548	26	even	even	ADV
taxlaw-2815	548	27	if	if	SCONJ
taxlaw-2815	548	28	not	not	PART
taxlaw-2815	548	29	included	include	VERB
taxlaw-2815	548	30	in	in	ADP
taxlaw-2815	548	31	the	the	DET
taxlaw-2815	548	32	administrative	administrative	ADJ
taxlaw-2815	548	33	record	record	NOUN
taxlaw-2815	548	34	.	.	PUNCT
taxlaw-2815	549	1	porter	porter	NOUN
taxlaw-2815	550	1	i	i	PRON
taxlaw-2815	550	2	addressed	address	VERB
taxlaw-2815	550	3	the	the	DET
taxlaw-2815	550	4	scope	scope	NOUN
taxlaw-2815	550	5	of	of	ADP
taxlaw-2815	550	6	review	review	NOUN
taxlaw-2815	550	7	question	question	NOUN
taxlaw-2815	550	8	,	,	PUNCT
taxlaw-2815	550	9	but	but	CCONJ
taxlaw-2815	550	10	did	do	AUX
taxlaw-2815	550	11	not	not	PART
taxlaw-2815	550	12	resolve	resolve	VERB
taxlaw-2815	550	13	the	the	DET
taxlaw-2815	550	14	standard	standard	NOUN
taxlaw-2815	550	15	of	of	ADP
taxlaw-2815	550	16	review	review	NOUN
taxlaw-2815	550	17	question	question	NOUN
taxlaw-2815	550	18	;	;	PUNCT
taxlaw-2815	550	19	it	it	PRON
taxlaw-2815	550	20	stated	state	VERB
taxlaw-2815	550	21	that	that	SCONJ
taxlaw-2815	550	22	determination	determination	NOUN
taxlaw-2815	550	23	of	of	ADP
taxlaw-2815	550	24	the	the	DET
taxlaw-2815	550	25	scope	scope	NOUN
taxlaw-2815	550	26	of	of	ADP
taxlaw-2815	550	27	review	review	NOUN
taxlaw-2815	550	28	did	do	AUX
taxlaw-2815	550	29	not	not	PART
taxlaw-2815	550	30	depend	depend	VERB
taxlaw-2815	550	31	on	on	ADP
taxlaw-2815	550	32	the	the	DET
taxlaw-2815	550	33	standard	standard	NOUN
taxlaw-2815	550	34	of	of	ADP
taxlaw-2815	550	35	review	review	NOUN
taxlaw-2815	550	36	applied	apply	VERB
taxlaw-2815	550	37	.	.	PUNCT
taxlaw-2815	551	1	porter	porter	NOUN
taxlaw-2815	551	2	i	i	PRON
taxlaw-2815	551	3	,	,	PUNCT
taxlaw-2815	551	4	130	130	NUM
taxlaw-2815	551	5	t.c	t.c	PROPN
taxlaw-2815	551	6	.	.	PUNCT
taxlaw-2815	552	1	at	at	ADP
taxlaw-2815	552	2	122	122	NUM
taxlaw-2815	552	3	n.10	n.10	ADP
taxlaw-2815	552	4	.	.	PROPN
taxlaw-2815	552	5	119	119	NUM
taxlaw-2815	552	6	see	see	VERB
taxlaw-2815	552	7	porter	porter	NOUN
taxlaw-2815	552	8	v.	v.	ADP
taxlaw-2815	552	9	comm’r	comm’r	NOUN
taxlaw-2815	552	10	,	,	PUNCT
taxlaw-2815	552	11	132	132	NUM
taxlaw-2815	552	12	t.c	t.c	PROPN
taxlaw-2815	552	13	.	.	PROPN
taxlaw-2815	552	14	203	203	NUM
taxlaw-2815	552	15	(	(	PUNCT
taxlaw-2815	552	16	2009	2009	NUM
taxlaw-2815	552	17	)	)	PUNCT
taxlaw-2815	553	1	[	[	X
taxlaw-2815	553	2	hereinafter	hereinafter	NOUN
taxlaw-2815	553	3	porter	porter	PROPN
taxlaw-2815	553	4	ii	ii	PROPN
taxlaw-2815	553	5	]	]	X
taxlaw-2815	553	6	(	(	PUNCT
taxlaw-2815	553	7	revisiting	revisit	VERB
taxlaw-2815	553	8	the	the	DET
taxlaw-2815	553	9	standard	standard	NOUN
taxlaw-2815	553	10	of	of	ADP
taxlaw-2815	553	11	review	review	NOUN
taxlaw-2815	553	12	question	question	NOUN
taxlaw-2815	553	13	in	in	ADP
taxlaw-2815	553	14	§	§	PROPN
taxlaw-2815	553	15	6015(f	6015(f	NUM
taxlaw-2815	553	16	)	)	PUNCT
taxlaw-2815	553	17	cases	case	NOUN
taxlaw-2815	553	18	)	)	PUNCT
taxlaw-2815	553	19	.	.	PUNCT
taxlaw-2815	554	1	following	follow	VERB
taxlaw-2815	554	2	the	the	DET
taxlaw-2815	554	3	1998	1998	NUM
taxlaw-2815	554	4	act	act	NOUN
taxlaw-2815	554	5	,	,	PUNCT
taxlaw-2815	554	6	the	the	DET
taxlaw-2815	554	7	court	court	NOUN
taxlaw-2815	554	8	used	use	VERB
taxlaw-2815	554	9	the	the	DET
taxlaw-2815	554	10	de	de	X
taxlaw-2815	554	11	novo	novo	PROPN
taxlaw-2815	554	12	standard	standard	NOUN
taxlaw-2815	554	13	of	of	ADP
taxlaw-2815	554	14	review	review	NOUN
taxlaw-2815	554	15	in	in	ADP
taxlaw-2815	554	16	§	§	PROPN
taxlaw-2815	554	17	§	§	PROPN
taxlaw-2815	554	18	6015(b	6015(b	NOUN
taxlaw-2815	554	19	)	)	PUNCT
taxlaw-2815	554	20	and	and	CCONJ
taxlaw-2815	554	21	(	(	PUNCT
taxlaw-2815	554	22	c	c	NOUN
taxlaw-2815	554	23	)	)	PUNCT
taxlaw-2815	554	24	cases	case	NOUN
taxlaw-2815	554	25	,	,	PUNCT
taxlaw-2815	554	26	but	but	CCONJ
taxlaw-2815	554	27	held	hold	VERB
taxlaw-2815	554	28	in	in	ADP
taxlaw-2815	554	29	butler	butler	PROPN
taxlaw-2815	554	30	v.	v.	ADP
taxlaw-2815	554	31	comm’r	comm’r	NOUN
taxlaw-2815	554	32	,	,	PUNCT
taxlaw-2815	554	33	114	114	NUM
taxlaw-2815	554	34	t.c	t.c	PROPN
taxlaw-2815	554	35	.	.	PROPN
taxlaw-2815	554	36	276	276	NUM
taxlaw-2815	554	37	,	,	PUNCT
taxlaw-2815	554	38	292	292	NUM
taxlaw-2815	554	39	(	(	PUNCT
taxlaw-2815	554	40	2000	2000	NUM
taxlaw-2815	554	41	)	)	PUNCT
taxlaw-2815	554	42	that	that	SCONJ
taxlaw-2815	554	43	abuse	abuse	NOUN
taxlaw-2815	554	44	of	of	ADP
taxlaw-2815	554	45	discretion	discretion	NOUN
taxlaw-2815	554	46	was	be	AUX
taxlaw-2815	554	47	the	the	DET
taxlaw-2815	554	48	appropriate	appropriate	ADJ
taxlaw-2815	554	49	standard	standard	NOUN
taxlaw-2815	554	50	of	of	ADP
taxlaw-2815	554	51	review	review	NOUN
taxlaw-2815	554	52	in	in	ADP
taxlaw-2815	554	53	§	§	PROPN
taxlaw-2815	554	54	6015(f	6015(f	PRON
taxlaw-2815	554	55	)	)	PUNCT
taxlaw-2815	554	56	equitable	equitable	ADJ
taxlaw-2815	554	57	relief	relief	NOUN
taxlaw-2815	554	58	cases	case	NOUN
taxlaw-2815	554	59	.	.	PUNCT
taxlaw-2815	555	1	in	in	ADP
taxlaw-2815	555	2	porter	porter	PROPN
taxlaw-2815	555	3	ii	ii	PROPN
taxlaw-2815	555	4	,	,	PUNCT
taxlaw-2815	555	5	the	the	DET
taxlaw-2815	555	6	court	court	NOUN
taxlaw-2815	555	7	revisited	revisit	VERB
taxlaw-2815	555	8	this	this	DET
taxlaw-2815	555	9	question	question	NOUN
taxlaw-2815	555	10	in	in	ADP
taxlaw-2815	555	11	light	light	NOUN
taxlaw-2815	555	12	of	of	ADP
taxlaw-2815	555	13	congress	congress	PROPN
taxlaw-2815	555	14	’s	’s	PART
taxlaw-2815	555	15	2006	2006	NUM
taxlaw-2815	555	16	amendments	amendment	NOUN
taxlaw-2815	555	17	to	to	ADP
taxlaw-2815	555	18	§	§	PROPN
taxlaw-2815	555	19	6015(e)(1	6015(e)(1	NOUN
taxlaw-2815	555	20	)	)	PUNCT
taxlaw-2815	555	21	;	;	PUNCT
taxlaw-2815	555	22	it	it	PRON
taxlaw-2815	555	23	concluded	conclude	VERB
taxlaw-2815	555	24	that	that	SCONJ
taxlaw-2815	555	25	by	by	ADP
taxlaw-2815	555	26	the	the	DET
taxlaw-2815	555	27	language	language	NOUN
taxlaw-2815	555	28	of	of	ADP
taxlaw-2815	555	29	the	the	DET
taxlaw-2815	555	30	amendments	amendment	NOUN
taxlaw-2815	555	31	,	,	PUNCT
taxlaw-2815	555	32	congress	congress	PROPN
taxlaw-2815	555	33	intended	intend	VERB
taxlaw-2815	555	34	the	the	DET
taxlaw-2815	555	35	court	court	NOUN
taxlaw-2815	555	36	to	to	PART
taxlaw-2815	555	37	use	use	VERB
taxlaw-2815	555	38	a	a	DET
taxlaw-2815	555	39	de	de	X
taxlaw-2815	555	40	novo	novo	NOUN
taxlaw-2815	555	41	scope	scope	NOUN
taxlaw-2815	555	42	of	of	ADP
taxlaw-2815	555	43	review	review	NOUN
taxlaw-2815	555	44	and	and	CCONJ
taxlaw-2815	555	45	standard	standard	NOUN
taxlaw-2815	555	46	of	of	ADP
taxlaw-2815	555	47	review	review	NOUN
taxlaw-2815	555	48	in	in	ADP
taxlaw-2815	555	49	cases	case	NOUN
taxlaw-2815	555	50	determining	determine	VERB
taxlaw-2815	555	51	relief	relief	NOUN
taxlaw-2815	555	52	under	under	ADP
taxlaw-2815	555	53	§	§	PROPN
taxlaw-2815	555	54	6015(f	6015(f	NUM
taxlaw-2815	555	55	)	)	PUNCT
taxlaw-2815	555	56	.	.	PUNCT
taxlaw-2815	556	1	porter	porter	PROPN
taxlaw-2815	556	2	ii	ii	PROPN
taxlaw-2815	556	3	,	,	PUNCT
taxlaw-2815	556	4	132	132	NUM
taxlaw-2815	556	5	t.c	t.c	PROPN
taxlaw-2815	556	6	.	.	PUNCT
taxlaw-2815	557	1	at	at	ADP
taxlaw-2815	557	2	208	208	NUM
taxlaw-2815	557	3	.	.	PUNCT
taxlaw-2815	558	1	but	but	CCONJ
taxlaw-2815	558	2	see	see	VERB
taxlaw-2815	558	3	the	the	DET
taxlaw-2815	558	4	dissent	dissent	NOUN
taxlaw-2815	558	5	in	in	ADP
taxlaw-2815	558	6	porter	porter	PROPN
taxlaw-2815	558	7	ii	ii	PROPN
taxlaw-2815	558	8	,	,	PUNCT
taxlaw-2815	558	9	arguing	argue	VERB
taxlaw-2815	558	10	that	that	SCONJ
taxlaw-2815	558	11	congress	congress	PROPN
taxlaw-2815	558	12	did	do	AUX
taxlaw-2815	558	13	not	not	PART
taxlaw-2815	558	14	intend	intend	VERB
taxlaw-2815	558	15	in	in	ADP
taxlaw-2815	558	16	its	its	PRON
taxlaw-2815	558	17	2006	2006	NUM
taxlaw-2815	558	18	amendment	amendment	NOUN
taxlaw-2815	558	19	to	to	ADP
taxlaw-2815	558	20	§	§	PROPN
taxlaw-2815	558	21	6015(e	6015(e	NUM
taxlaw-2815	558	22	)	)	PUNCT
taxlaw-2815	558	23	to	to	PART
taxlaw-2815	558	24	change	change	VERB
taxlaw-2815	558	25	the	the	DET
taxlaw-2815	558	26	court	court	NOUN
taxlaw-2815	558	27	’s	’s	PART
taxlaw-2815	558	28	standard	standard	NOUN
taxlaw-2815	558	29	of	of	ADP
taxlaw-2815	558	30	review	review	NOUN
taxlaw-2815	558	31	from	from	ADP
taxlaw-2815	558	32	abuse	abuse	NOUN
taxlaw-2815	558	33	of	of	ADP
taxlaw-2815	558	34	discretion	discretion	NOUN
taxlaw-2815	558	35	to	to	ADP
taxlaw-2815	558	36	de	de	X
taxlaw-2815	558	37	novo	novo	PROPN
taxlaw-2815	558	38	.	.	PUNCT
taxlaw-2815	559	1	porter	porter	PROPN
taxlaw-2815	559	2	ii	ii	PROPN
taxlaw-2815	559	3	,	,	PUNCT
taxlaw-2815	559	4	132	132	NUM
taxlaw-2815	559	5	t.c	t.c	PROPN
taxlaw-2815	559	6	.	.	PUNCT
taxlaw-2815	560	1	at	at	ADP
taxlaw-2815	560	2	233–35	233–35	PROPN
taxlaw-2815	560	3	(	(	PUNCT
taxlaw-2815	560	4	gustafson	gustafson	PROPN
taxlaw-2815	560	5	,	,	PUNCT
taxlaw-2815	560	6	j.	j.	PROPN
taxlaw-2815	560	7	,	,	PUNCT
taxlaw-2815	560	8	dissenting	dissent	VERB
taxlaw-2815	560	9	)	)	PUNCT
taxlaw-2815	560	10	.	.	PUNCT
taxlaw-2815	561	1	120	120	NUM
taxlaw-2815	561	2	nat’l	nat’l	NOUN
taxlaw-2815	561	3	taxpayer	taxpayer	NOUN
taxlaw-2815	561	4	advocate	advocate	NOUN
taxlaw-2815	561	5	,	,	PUNCT
taxlaw-2815	561	6	legislative	legislative	ADJ
taxlaw-2815	561	7	recommendations	recommendation	NOUN
taxlaw-2815	561	8	1	1	NUM
taxlaw-2815	561	9	,	,	PUNCT
taxlaw-2815	561	10	2011	2011	NUM
taxlaw-2815	561	11	ann	ann	PROPN
taxlaw-2815	561	12	.	.	PROPN
taxlaw-2815	561	13	rep	rep	PROPN
taxlaw-2815	561	14	.	.	PROPN
taxlaw-2815	561	15	to	to	PART
taxlaw-2815	561	16	cong	cong	VERB
taxlaw-2815	561	17	.	.	PUNCT
taxlaw-2815	562	1	534–35	534–35	NOUN
taxlaw-2815	562	2	(	(	PUNCT
taxlaw-2815	562	3	2011	2011	NUM
taxlaw-2815	562	4	)	)	PUNCT
taxlaw-2815	562	5	(	(	PUNCT
taxlaw-2815	562	6	citing	cite	VERB
taxlaw-2815	562	7	as	as	ADP
taxlaw-2815	562	8	an	an	DET
taxlaw-2815	562	9	example	example	NOUN
taxlaw-2815	562	10	torrisi	torrisi	VERB
taxlaw-2815	562	11	v.	v.	ADP
taxlaw-2815	562	12	comm’r	comm’r	ADJ
taxlaw-2815	562	13	,	,	PUNCT
taxlaw-2815	562	14	t.c.m	t.c.m	NOUN
taxlaw-2815	562	15	.	.	PUNCT
taxlaw-2815	562	16	2011	2011	NUM
taxlaw-2815	562	17	-	-	SYM
taxlaw-2815	562	18	235	235	NUM
taxlaw-2815	562	19	,	,	PUNCT
taxlaw-2815	562	20	slip	slip	VERB
taxlaw-2815	562	21	op	op	NOUN
taxlaw-2815	562	22	.	.	PUNCT
taxlaw-2815	563	1	at	at	ADP
taxlaw-2815	563	2	17	17	NUM
taxlaw-2815	563	3	n.15	n.15	NOUN
taxlaw-2815	563	4	)	)	PUNCT
taxlaw-2815	563	5	.	.	PUNCT
taxlaw-2815	564	1	the	the	DET
taxlaw-2815	564	2	taxpayer	taxpayer	NOUN
taxlaw-2815	564	3	advocate	advocate	NOUN
taxlaw-2815	564	4	called	call	VERB
taxlaw-2815	564	5	upon	upon	SCONJ
taxlaw-2815	564	6	congress	congress	PROPN
taxlaw-2815	564	7	to	to	PART
taxlaw-2815	564	8	amend	amend	VERB
taxlaw-2815	564	9	§	§	PROPN
taxlaw-2815	564	10	6015	6015	NUM
taxlaw-2815	564	11	to	to	PART
taxlaw-2815	564	12	clarify	clarify	VERB
taxlaw-2815	564	13	that	that	SCONJ
taxlaw-2815	564	14	the	the	DET
taxlaw-2815	564	15	tax	tax	NOUN
taxlaw-2815	564	16	court	court	NOUN
taxlaw-2815	564	17	’s	’s	PART
taxlaw-2815	564	18	scope	scope	NOUN
taxlaw-2815	564	19	and	and	CCONJ
taxlaw-2815	564	20	standard	standard	NOUN
taxlaw-2815	564	21	of	of	ADP
taxlaw-2815	564	22	review	review	NOUN
taxlaw-2815	564	23	is	be	AUX
taxlaw-2815	564	24	de	de	X
taxlaw-2815	564	25	novo	novo	NOUN
taxlaw-2815	564	26	in	in	ADP
taxlaw-2815	564	27	§	§	PROPN
taxlaw-2815	564	28	6015(f	6015(f	NUM
taxlaw-2815	564	29	)	)	PUNCT
taxlaw-2815	564	30	cases	case	NOUN
taxlaw-2815	564	31	,	,	PUNCT
taxlaw-2815	564	32	stating	state	VERB
taxlaw-2815	564	33	:	:	PUNCT
taxlaw-2815	564	34	“	"	PUNCT
taxlaw-2815	564	35	[	[	X
taxlaw-2815	564	36	t]he	t]he	ADV
taxlaw-2815	564	37	irs	irs	PROPN
taxlaw-2815	564	38	’s	’s	PART
taxlaw-2815	564	39	position	position	NOUN
taxlaw-2815	564	40	is	be	AUX
taxlaw-2815	564	41	especially	especially	ADV
taxlaw-2815	564	42	harmful	harmful	ADJ
taxlaw-2815	564	43	to	to	ADP
taxlaw-2815	564	44	taxpayers	taxpayer	NOUN
taxlaw-2815	564	45	who	who	PRON
taxlaw-2815	564	46	can	can	AUX
taxlaw-2815	564	47	not	not	PART
taxlaw-2815	564	48	afford	afford	VERB
taxlaw-2815	564	49	representation	representation	NOUN
taxlaw-2815	564	50	or	or	CCONJ
taxlaw-2815	564	51	assistance	assistance	NOUN
taxlaw-2815	564	52	during	during	ADP
taxlaw-2815	564	53	administrative	administrative	ADJ
taxlaw-2815	564	54	proceedings	proceeding	NOUN
taxlaw-2815	564	55	,	,	PUNCT
taxlaw-2815	564	56	or	or	CCONJ
taxlaw-2815	564	57	those	those	PRON
taxlaw-2815	564	58	who	who	PRON
taxlaw-2815	564	59	are	be	AUX
taxlaw-2815	564	60	victims	victim	NOUN
taxlaw-2815	564	61	of	of	ADP
taxlaw-2815	564	62	domestic	domestic	ADJ
taxlaw-2815	564	63	violence	violence	NOUN
taxlaw-2815	564	64	or	or	CCONJ
taxlaw-2815	564	65	abuse	abuse	NOUN
taxlaw-2815	564	66	.	.	PUNCT
taxlaw-2815	565	1	the	the	DET
taxlaw-2815	565	2	divergence	divergence	NOUN
taxlaw-2815	565	3	between	between	ADP
taxlaw-2815	565	4	counsel	counsel	NOUN
taxlaw-2815	565	5	’s	’s	PART
taxlaw-2815	565	6	position	position	NOUN
taxlaw-2815	565	7	and	and	CCONJ
taxlaw-2815	565	8	that	that	PRON
taxlaw-2815	565	9	of	of	ADP
taxlaw-2815	565	10	the	the	DET
taxlaw-2815	565	11	tax	tax	NOUN
taxlaw-2815	565	12	court	court	NOUN
taxlaw-2815	565	13	creates	create	VERB
taxlaw-2815	565	14	uncertainty	uncertainty	NOUN
taxlaw-2815	565	15	for	for	ADP
taxlaw-2815	565	16	taxpayers	taxpayer	NOUN
taxlaw-2815	565	17	and	and	CCONJ
taxlaw-2815	565	18	consumes	consume	VERB
taxlaw-2815	565	19	administrative	administrative	ADJ
taxlaw-2815	565	20	and	and	CCONJ
taxlaw-2815	565	21	judicial	judicial	ADJ
taxlaw-2815	565	22	resources	resource	NOUN
taxlaw-2815	565	23	.	.	PUNCT
taxlaw-2815	565	24	”	"	PUNCT
taxlaw-2815	566	1	i	i	PRON
taxlaw-2815	566	2	d.	d.	VERB
taxlaw-2815	566	3	at	at	ADP
taxlaw-2815	566	4	474	474	NUM
taxlaw-2815	566	5	.	.	PUNCT
taxlaw-2815	567	1	121	121	NUM
taxlaw-2815	567	2	i.r.s	i.r.	NOUN
taxlaw-2815	567	3	.	.	PUNCT
taxlaw-2815	568	1	notice	notice	VERB
taxlaw-2815	568	2	cc-2009	cc-2009	PROPN
taxlaw-2815	568	3	-	-	PUNCT
taxlaw-2815	568	4	021	021	NUM
taxlaw-2815	568	5	(	(	PUNCT
taxlaw-2815	568	6	june	june	PROPN
taxlaw-2815	568	7	30	30	NUM
taxlaw-2815	568	8	,	,	PUNCT
taxlaw-2815	568	9	2009	2009	NUM
taxlaw-2815	568	10	)	)	PUNCT
taxlaw-2815	568	11	.	.	PUNCT
taxlaw-2815	569	1	2012	2012	NUM
taxlaw-2815	569	2	]	]	PUNCT
taxlaw-2815	569	3	decoupling	decouple	VERB
taxlaw-2815	569	4	taxes	taxis	NOUN
taxlaw-2815	569	5	and	and	CCONJ
taxlaw-2815	569	6	marriage	marriage	NOUN
taxlaw-2815	569	7	117	117	NUM
taxlaw-2815	569	8	the	the	DET
taxlaw-2815	569	9	service	service	NOUN
taxlaw-2815	569	10	and/or	and/or	CCONJ
taxlaw-2815	569	11	the	the	DET
taxlaw-2815	569	12	tax	tax	NOUN
taxlaw-2815	569	13	court	court	NOUN
taxlaw-2815	569	14	often	often	ADV
taxlaw-2815	569	15	must	must	AUX
taxlaw-2815	569	16	make	make	VERB
taxlaw-2815	569	17	a	a	DET
taxlaw-2815	569	18	judgment	judgment	NOUN
taxlaw-2815	569	19	in	in	ADP
taxlaw-2815	569	20	a	a	DET
taxlaw-2815	569	21	“	"	PUNCT
taxlaw-2815	569	22	he	he	PRON
taxlaw-2815	569	23	-	-	PUNCT
taxlaw-2815	569	24	said	say	VERB
taxlaw-2815	569	25	,	,	PUNCT
taxlaw-2815	569	26	she	she	PRON
taxlaw-2815	569	27	-	-	PUNCT
taxlaw-2815	569	28	said	say	VERB
taxlaw-2815	569	29	”	"	PUNCT
taxlaw-2815	569	30	presentation	presentation	NOUN
taxlaw-2815	569	31	by	by	ADP
taxlaw-2815	569	32	the	the	DET
taxlaw-2815	569	33	spouses.122	spouses.122	PROPN
taxlaw-2815	569	34	and	and	CCONJ
taxlaw-2815	569	35	as	as	ADV
taxlaw-2815	569	36	already	already	ADV
taxlaw-2815	569	37	noted	note	VERB
taxlaw-2815	569	38	,	,	PUNCT
taxlaw-2815	569	39	the	the	DET
taxlaw-2815	569	40	liberalization	liberalization	NOUN
taxlaw-2815	569	41	of	of	ADP
taxlaw-2815	569	42	the	the	DET
taxlaw-2815	569	43	statute	statute	NOUN
taxlaw-2815	569	44	does	do	AUX
taxlaw-2815	569	45	not	not	PART
taxlaw-2815	569	46	mean	mean	VERB
taxlaw-2815	569	47	that	that	SCONJ
taxlaw-2815	569	48	all	all	DET
taxlaw-2815	569	49	or	or	CCONJ
taxlaw-2815	569	50	even	even	ADV
taxlaw-2815	569	51	most	most	ADJ
taxlaw-2815	569	52	requesting	request	VERB
taxlaw-2815	569	53	spouses	spouse	NOUN
taxlaw-2815	569	54	get	get	VERB
taxlaw-2815	569	55	the	the	DET
taxlaw-2815	569	56	relief	relief	NOUN
taxlaw-2815	569	57	they	they	PRON
taxlaw-2815	569	58	seek	seek	VERB
taxlaw-2815	569	59	.	.	PUNCT
taxlaw-2815	570	1	the	the	DET
taxlaw-2815	570	2	taxpayer	taxpayer	NOUN
taxlaw-2815	570	3	advocate	advocate	NOUN
taxlaw-2815	570	4	’s	’s	PART
taxlaw-2815	570	5	2011	2011	NUM
taxlaw-2815	570	6	annual	annual	ADJ
taxlaw-2815	570	7	report	report	NOUN
taxlaw-2815	570	8	to	to	ADP
taxlaw-2815	570	9	congress	congress	PROPN
taxlaw-2815	570	10	included	include	VERB
taxlaw-2815	570	11	an	an	DET
taxlaw-2815	570	12	analysis	analysis	NOUN
taxlaw-2815	570	13	of	of	ADP
taxlaw-2815	570	14	forty	forty	NUM
taxlaw-2815	570	15	-	-	PUNCT
taxlaw-2815	570	16	three	three	NUM
taxlaw-2815	570	17	opinions	opinion	NOUN
taxlaw-2815	570	18	from	from	ADP
taxlaw-2815	570	19	the	the	DET
taxlaw-2815	570	20	tax	tax	NOUN
taxlaw-2815	570	21	court	court	NOUN
taxlaw-2815	570	22	or	or	CCONJ
taxlaw-2815	570	23	courts	court	NOUN
taxlaw-2815	570	24	of	of	ADP
taxlaw-2815	570	25	appeals	appeal	NOUN
taxlaw-2815	570	26	involving	involve	VERB
taxlaw-2815	570	27	relief	relief	NOUN
taxlaw-2815	570	28	under	under	ADP
taxlaw-2815	570	29	§	§	PROPN
taxlaw-2815	570	30	6015	6015	NUM
taxlaw-2815	570	31	for	for	ADP
taxlaw-2815	570	32	the	the	DET
taxlaw-2815	570	33	period	period	NOUN
taxlaw-2815	570	34	june	june	PROPN
taxlaw-2815	570	35	1	1	NUM
taxlaw-2815	570	36	,	,	PUNCT
taxlaw-2815	570	37	2010	2010	NUM
taxlaw-2815	570	38	to	to	ADP
taxlaw-2815	570	39	may	may	PROPN
taxlaw-2815	570	40	31	31	NUM
taxlaw-2815	570	41	,	,	PUNCT
taxlaw-2815	570	42	2011.123	2011.123	NUM
taxlaw-2815	570	43	of	of	ADP
taxlaw-2815	570	44	these	these	DET
taxlaw-2815	570	45	forty	forty	NUM
taxlaw-2815	570	46	-	-	PUNCT
taxlaw-2815	570	47	three	three	NUM
taxlaw-2815	570	48	cases	case	NOUN
taxlaw-2815	570	49	,	,	PUNCT
taxlaw-2815	570	50	most	most	ADJ
taxlaw-2815	570	51	(	(	PUNCT
taxlaw-2815	570	52	thirty	thirty	NUM
taxlaw-2815	570	53	-	-	PUNCT
taxlaw-2815	570	54	four	four	NUM
taxlaw-2815	570	55	cases	case	NOUN
taxlaw-2815	570	56	,	,	PUNCT
taxlaw-2815	570	57	or	or	CCONJ
taxlaw-2815	570	58	79	79	NUM
taxlaw-2815	570	59	%	%	NOUN
taxlaw-2815	570	60	)	)	PUNCT
taxlaw-2815	570	61	involved	involve	VERB
taxlaw-2815	570	62	a	a	DET
taxlaw-2815	570	63	reconsideration	reconsideration	NOUN
taxlaw-2815	570	64	of	of	ADP
taxlaw-2815	570	65	the	the	DET
taxlaw-2815	570	66	merits	merit	NOUN
taxlaw-2815	570	67	as	as	ADP
taxlaw-2815	570	68	to	to	ADP
taxlaw-2815	570	69	whether	whether	SCONJ
taxlaw-2815	570	70	the	the	DET
taxlaw-2815	570	71	taxpayer	taxpayer	NOUN
taxlaw-2815	570	72	should	should	AUX
taxlaw-2815	570	73	be	be	AUX
taxlaw-2815	570	74	granted	grant	VERB
taxlaw-2815	570	75	relief.124	relief.124	NOUN
taxlaw-2815	570	76	of	of	ADP
taxlaw-2815	570	77	these	these	DET
taxlaw-2815	570	78	cases	case	NOUN
taxlaw-2815	570	79	decided	decide	VERB
taxlaw-2815	570	80	on	on	ADP
taxlaw-2815	570	81	the	the	DET
taxlaw-2815	570	82	merits	merit	NOUN
taxlaw-2815	570	83	,	,	PUNCT
taxlaw-2815	570	84	the	the	DET
taxlaw-2815	570	85	taxpayer	taxpayer	NOUN
taxlaw-2815	570	86	was	be	AUX
taxlaw-2815	570	87	granted	grant	VERB
taxlaw-2815	570	88	full	full	ADJ
taxlaw-2815	570	89	relief	relief	NOUN
taxlaw-2815	570	90	in	in	ADP
taxlaw-2815	570	91	eleven	eleven	NUM
taxlaw-2815	570	92	of	of	ADP
taxlaw-2815	570	93	thirtyfour	thirtyfour	NOUN
taxlaw-2815	570	94	cases	case	NOUN
taxlaw-2815	570	95	(	(	PUNCT
taxlaw-2815	570	96	or	or	CCONJ
taxlaw-2815	570	97	32	32	NUM
taxlaw-2815	570	98	%	%	NOUN
taxlaw-2815	570	99	)	)	PUNCT
taxlaw-2815	570	100	and	and	CCONJ
taxlaw-2815	570	101	partial	partial	ADJ
taxlaw-2815	570	102	relief	relief	NOUN
taxlaw-2815	570	103	in	in	ADP
taxlaw-2815	570	104	seven	seven	NUM
taxlaw-2815	570	105	cases	case	NOUN
taxlaw-2815	570	106	(	(	PUNCT
taxlaw-2815	570	107	21	21	NUM
taxlaw-2815	570	108	%	%	NOUN
taxlaw-2815	570	109	)	)	PUNCT
taxlaw-2815	570	110	.	.	PUNCT
taxlaw-2815	571	1	the	the	DET
taxlaw-2815	571	2	service	service	NOUN
taxlaw-2815	571	3	’s	’s	PART
taxlaw-2815	571	4	denial	denial	NOUN
taxlaw-2815	571	5	of	of	ADP
taxlaw-2815	571	6	relief	relief	NOUN
taxlaw-2815	571	7	was	be	AUX
taxlaw-2815	571	8	fully	fully	ADV
taxlaw-2815	571	9	upheld	uphold	VERB
taxlaw-2815	571	10	by	by	ADP
taxlaw-2815	571	11	the	the	DET
taxlaw-2815	571	12	court	court	NOUN
taxlaw-2815	571	13	in	in	ADP
taxlaw-2815	571	14	nearly	nearly	ADV
taxlaw-2815	571	15	half	half	DET
taxlaw-2815	571	16	the	the	DET
taxlaw-2815	571	17	cases	case	NOUN
taxlaw-2815	571	18	(	(	PUNCT
taxlaw-2815	571	19	sixteen	sixteen	NUM
taxlaw-2815	571	20	of	of	ADP
taxlaw-2815	571	21	thirty	thirty	NUM
taxlaw-2815	571	22	-	-	PUNCT
taxlaw-2815	571	23	four	four	NUM
taxlaw-2815	571	24	,	,	PUNCT
taxlaw-2815	571	25	or	or	CCONJ
taxlaw-2815	571	26	47%).125	47%).125	NUM
taxlaw-2815	571	27	a	a	DET
taxlaw-2815	571	28	significant	significant	ADJ
taxlaw-2815	571	29	number	number	NOUN
taxlaw-2815	571	30	of	of	ADP
taxlaw-2815	571	31	the	the	DET
taxlaw-2815	571	32	forty	forty	NUM
taxlaw-2815	571	33	-	-	PUNCT
taxlaw-2815	571	34	three	three	NUM
taxlaw-2815	571	35	cases	case	NOUN
taxlaw-2815	571	36	analyzed	analyze	VERB
taxlaw-2815	571	37	in	in	ADP
taxlaw-2815	571	38	2011	2011	NUM
taxlaw-2815	571	39	—	—	PUNCT
taxlaw-2815	571	40	fifteen	fifteen	NUM
taxlaw-2815	571	41	cases	case	NOUN
taxlaw-2815	571	42	,	,	PUNCT
taxlaw-2815	571	43	or	or	CCONJ
taxlaw-2815	571	44	35%—involved	35%—involved	NUM
taxlaw-2815	571	45	procedural	procedural	ADJ
taxlaw-2815	571	46	questions	question	NOUN
taxlaw-2815	571	47	.	.	PUNCT
taxlaw-2815	572	1	this	this	PRON
taxlaw-2815	572	2	is	be	AUX
taxlaw-2815	572	3	common	common	ADJ
taxlaw-2815	572	4	from	from	ADP
taxlaw-2815	572	5	year	year	NOUN
taxlaw-2815	572	6	to	to	ADP
taxlaw-2815	572	7	year	year	NOUN
taxlaw-2815	572	8	.	.	PUNCT
taxlaw-2815	573	1	the	the	DET
taxlaw-2815	573	2	lantz	lantz	PROPN
taxlaw-2815	573	3	case126	case126	PROPN
taxlaw-2815	573	4	sparked	spark	VERB
taxlaw-2815	573	5	a	a	DET
taxlaw-2815	573	6	closely	closely	ADV
taxlaw-2815	573	7	-	-	PUNCT
taxlaw-2815	573	8	watched	watch	VERB
taxlaw-2815	573	9	bout	bout	NOUN
taxlaw-2815	573	10	of	of	ADP
taxlaw-2815	573	11	litigation	litigation	NOUN
taxlaw-2815	573	12	concerning	concern	VERB
taxlaw-2815	573	13	procedure	procedure	NOUN
taxlaw-2815	573	14	for	for	ADP
taxlaw-2815	573	15	innocent	innocent	ADJ
taxlaw-2815	573	16	spouse	spouse	NOUN
taxlaw-2815	573	17	relief	relief	NOUN
taxlaw-2815	573	18	cases	case	NOUN
taxlaw-2815	573	19	,	,	PUNCT
taxlaw-2815	573	20	which	which	PRON
taxlaw-2815	573	21	eventually	eventually	ADV
taxlaw-2815	573	22	led	lead	VERB
taxlaw-2815	573	23	to	to	ADP
taxlaw-2815	573	24	yet	yet	ADV
taxlaw-2815	573	25	another	another	DET
taxlaw-2815	573	26	liberalization	liberalization	NOUN
taxlaw-2815	573	27	of	of	ADP
taxlaw-2815	573	28	the	the	DET
taxlaw-2815	573	29	relief	relief	NOUN
taxlaw-2815	573	30	process	process	NOUN
taxlaw-2815	573	31	.	.	PUNCT
taxlaw-2815	574	1	at	at	ADP
taxlaw-2815	574	2	issue	issue	NOUN
taxlaw-2815	574	3	in	in	ADP
taxlaw-2815	574	4	lantz	lantz	PROPN
taxlaw-2815	574	5	was	be	AUX
taxlaw-2815	574	6	whether	whether	SCONJ
taxlaw-2815	574	7	a	a	DET
taxlaw-2815	574	8	requesting	request	VERB
taxlaw-2815	574	9	spouse	spouse	NOUN
taxlaw-2815	574	10	must	must	AUX
taxlaw-2815	574	11	request	request	VERB
taxlaw-2815	574	12	equitable	equitable	ADJ
taxlaw-2815	574	13	relief	relief	NOUN
taxlaw-2815	574	14	under	under	ADP
taxlaw-2815	574	15	§	§	PROPN
taxlaw-2815	574	16	6015(f	6015(f	NUM
taxlaw-2815	574	17	)	)	PUNCT
taxlaw-2815	574	18	within	within	ADP
taxlaw-2815	574	19	two	two	NUM
taxlaw-2815	574	20	years	year	NOUN
taxlaw-2815	574	21	of	of	ADP
taxlaw-2815	574	22	the	the	DET
taxlaw-2815	574	23	service	service	NOUN
taxlaw-2815	574	24	commencing	commencing	NOUN
taxlaw-2815	574	25	collection	collection	NOUN
taxlaw-2815	574	26	activity	activity	NOUN
taxlaw-2815	574	27	on	on	ADP
taxlaw-2815	574	28	the	the	DET
taxlaw-2815	574	29	requesting	requesting	NOUN
taxlaw-2815	574	30	spouse	spouse	NOUN
taxlaw-2815	574	31	.	.	PUNCT
taxlaw-2815	575	1	the	the	DET
taxlaw-2815	575	2	code	code	NOUN
taxlaw-2815	575	3	is	be	AUX
taxlaw-2815	575	4	clear	clear	ADJ
taxlaw-2815	575	5	that	that	SCONJ
taxlaw-2815	575	6	a	a	DET
taxlaw-2815	575	7	taxpayer	taxpayer	NOUN
taxlaw-2815	575	8	requesting	request	VERB
taxlaw-2815	575	9	relief	relief	NOUN
taxlaw-2815	575	10	under	under	ADP
taxlaw-2815	575	11	§	§	PROPN
taxlaw-2815	575	12	6015(b	6015(b	NOUN
taxlaw-2815	575	13	)	)	PUNCT
taxlaw-2815	575	14	or	or	CCONJ
taxlaw-2815	575	15	(	(	PUNCT
taxlaw-2815	575	16	c	c	X
taxlaw-2815	575	17	)	)	PUNCT
taxlaw-2815	575	18	must	must	AUX
taxlaw-2815	575	19	do	do	VERB
taxlaw-2815	575	20	so	so	ADV
taxlaw-2815	575	21	within	within	ADP
taxlaw-2815	575	22	this	this	DET
taxlaw-2815	575	23	two	two	NUM
taxlaw-2815	575	24	-	-	PUNCT
taxlaw-2815	575	25	year	year	NOUN
taxlaw-2815	575	26	limit,127	limit,127	PROPN
taxlaw-2815	575	27	but	but	CCONJ
taxlaw-2815	575	28	it	it	PRON
taxlaw-2815	575	29	is	be	AUX
taxlaw-2815	575	30	silent	silent	ADJ
taxlaw-2815	575	31	as	as	ADP
taxlaw-2815	575	32	to	to	ADP
taxlaw-2815	575	33	whether	whether	SCONJ
taxlaw-2815	575	34	there	there	PRON
taxlaw-2815	575	35	is	be	VERB
taxlaw-2815	575	36	a	a	DET
taxlaw-2815	575	37	time	time	NOUN
taxlaw-2815	575	38	limit	limit	NOUN
taxlaw-2815	575	39	for	for	ADP
taxlaw-2815	575	40	a	a	DET
taxlaw-2815	575	41	taxpayer	taxpayer	NOUN
taxlaw-2815	575	42	requesting	request	VERB
taxlaw-2815	575	43	relief	relief	NOUN
taxlaw-2815	575	44	under	under	ADP
taxlaw-2815	575	45	§	§	PROPN
taxlaw-2815	575	46	6015(f	6015(f	NUM
taxlaw-2815	575	47	)	)	PUNCT
taxlaw-2815	575	48	.	.	PUNCT
taxlaw-2815	576	1	treasury	treasury	PROPN
taxlaw-2815	576	2	regulation	regulation	NOUN
taxlaw-2815	576	3	1.60155(b)(1	1.60155(b)(1	NUM
taxlaw-2815	576	4	)	)	PUNCT
taxlaw-2815	576	5	,	,	PUNCT
taxlaw-2815	576	6	which	which	PRON
taxlaw-2815	576	7	was	be	AUX
taxlaw-2815	576	8	promulgated	promulgate	VERB
taxlaw-2815	576	9	in	in	ADP
taxlaw-2815	576	10	2002	2002	NUM
taxlaw-2815	576	11	,	,	PUNCT
taxlaw-2815	576	12	extended	extend	VERB
taxlaw-2815	576	13	this	this	DET
taxlaw-2815	576	14	two	two	NUM
taxlaw-2815	576	15	-	-	PUNCT
taxlaw-2815	576	16	year	year	NOUN
taxlaw-2815	576	17	limit	limit	NOUN
taxlaw-2815	576	18	to	to	ADP
taxlaw-2815	576	19	taxpayers	taxpayer	NOUN
taxlaw-2815	576	20	seeking	seek	VERB
taxlaw-2815	576	21	equitable	equitable	ADJ
taxlaw-2815	576	22	relief	relief	NOUN
taxlaw-2815	576	23	under	under	ADP
taxlaw-2815	576	24	§	§	PROPN
taxlaw-2815	576	25	6015(f).128	6015(f).128	NUM
taxlaw-2815	576	26	in	in	ADP
taxlaw-2815	576	27	lantz¸	lantz¸	PROPN
taxlaw-2815	576	28	the	the	DET
taxlaw-2815	576	29	service	service	NOUN
taxlaw-2815	576	30	had	have	AUX
taxlaw-2815	576	31	rejected	reject	VERB
taxlaw-2815	576	32	the	the	DET
taxlaw-2815	576	33	taxpayer	taxpayer	NOUN
taxlaw-2815	576	34	’s	’s	PART
taxlaw-2815	576	35	§	§	PROPN
taxlaw-2815	576	36	6015(f	6015(f	NUM
taxlaw-2815	576	37	)	)	PUNCT
taxlaw-2815	576	38	claim	claim	NOUN
taxlaw-2815	576	39	as	as	ADP
taxlaw-2815	576	40	untimely	untimely	ADV
taxlaw-2815	576	41	because	because	SCONJ
taxlaw-2815	576	42	it	it	PRON
taxlaw-2815	576	43	was	be	AUX
taxlaw-2815	576	44	not	not	PART
taxlaw-2815	576	45	within	within	ADP
taxlaw-2815	576	46	the	the	DET
taxlaw-2815	576	47	two	two	NUM
taxlaw-2815	576	48	-	-	PUNCT
taxlaw-2815	576	49	year	year	NOUN
taxlaw-2815	576	50	limit	limit	NOUN
taxlaw-2815	576	51	.	.	PUNCT
taxlaw-2815	577	1	the	the	DET
taxlaw-2815	577	2	taxpayer	taxpayer	NOUN
taxlaw-2815	577	3	argued	argue	VERB
taxlaw-2815	577	4	that	that	SCONJ
taxlaw-2815	577	5	regulation	regulation	NOUN
taxlaw-2815	577	6	section	section	NOUN
taxlaw-2815	577	7	1.6015	1.6015	NUM
taxlaw-2815	577	8	-	-	SYM
taxlaw-2815	577	9	5(b)(1	5(b)(1	NUM
taxlaw-2815	577	10	)	)	PUNCT
taxlaw-2815	577	11	was	be	AUX
taxlaw-2815	577	12	an	an	DET
taxlaw-2815	577	13	invalid	invalid	ADJ
taxlaw-2815	577	14	interpretation	interpretation	NOUN
taxlaw-2815	577	15	of	of	ADP
taxlaw-2815	577	16	the	the	DET
taxlaw-2815	577	17	statute	statute	NOUN
taxlaw-2815	577	18	;	;	PUNCT
taxlaw-2815	577	19	the	the	DET
taxlaw-2815	577	20	tax	tax	NOUN
taxlaw-2815	577	21	court	court	NOUN
taxlaw-2815	577	22	agreed	agree	VERB
taxlaw-2815	577	23	,	,	PUNCT
taxlaw-2815	577	24	found	find	VERB
taxlaw-2815	577	25	an	an	DET
taxlaw-2815	577	26	abuse	abuse	NOUN
taxlaw-2815	577	27	of	of	ADP
taxlaw-2815	577	28	discretion	discretion	NOUN
taxlaw-2815	577	29	because	because	SCONJ
taxlaw-2815	577	30	the	the	DET
taxlaw-2815	577	31	service	service	NOUN
taxlaw-2815	577	32	did	do	AUX
taxlaw-2815	577	33	not	not	PART
taxlaw-2815	577	34	consider	consider	VERB
taxlaw-2815	577	35	the	the	DET
taxlaw-2815	577	36	merits	merit	NOUN
taxlaw-2815	577	37	of	of	ADP
taxlaw-2815	577	38	the	the	DET
taxlaw-2815	577	39	taxpayer	taxpayer	NOUN
taxlaw-2815	577	40	’s	’s	PART
taxlaw-2815	577	41	request	request	NOUN
taxlaw-2815	577	42	,	,	PUNCT
taxlaw-2815	577	43	and	and	CCONJ
taxlaw-2815	577	44	ordered	order	VERB
taxlaw-2815	577	45	further	further	ADJ
taxlaw-2815	577	46	proceedings	proceeding	NOUN
taxlaw-2815	577	47	to	to	PART
taxlaw-2815	577	48	determine	determine	VERB
taxlaw-2815	577	49	whether	whether	SCONJ
taxlaw-2815	577	50	the	the	DET
taxlaw-2815	577	51	taxpayer	taxpayer	NOUN
taxlaw-2815	577	52	was	be	AUX
taxlaw-2815	577	53	entitled	entitle	VERB
taxlaw-2815	577	54	to	to	PART
taxlaw-2815	577	55	relief.129	relief.129	VERB
taxlaw-2815	577	56	the	the	DET
taxlaw-2815	577	57	service	service	NOUN
taxlaw-2815	577	58	appealed	appeal	VERB
taxlaw-2815	577	59	to	to	ADP
taxlaw-2815	577	60	the	the	DET
taxlaw-2815	577	61	seventh	seventh	ADJ
taxlaw-2815	577	62	circuit	circuit	NOUN
taxlaw-2815	577	63	,	,	PUNCT
taxlaw-2815	577	64	which	which	PRON
taxlaw-2815	577	65	reversed	reverse	VERB
taxlaw-2815	577	66	and	and	CCONJ
taxlaw-2815	577	67	remanded	remand	VERB
taxlaw-2815	577	68	in	in	ADP
taxlaw-2815	577	69	2010.130	2010.130	NUM
taxlaw-2815	577	70	in	in	ADP
taxlaw-2815	577	71	cases	case	NOUN
taxlaw-2815	577	72	that	that	PRON
taxlaw-2815	577	73	would	would	AUX
taxlaw-2815	577	74	have	have	AUX
taxlaw-2815	577	75	been	be	AUX
taxlaw-2815	577	76	appealed	appeal	VERB
taxlaw-2815	577	77	to	to	ADP
taxlaw-2815	577	78	a	a	DET
taxlaw-2815	577	79	court	court	NOUN
taxlaw-2815	577	80	of	of	ADP
taxlaw-2815	577	81	appeals	appeal	NOUN
taxlaw-2815	577	82	that	that	PRON
taxlaw-2815	577	83	has	have	AUX
taxlaw-2815	577	84	not	not	PART
taxlaw-2815	577	85	followed	follow	VERB
taxlaw-2815	577	86	the	the	DET
taxlaw-2815	577	87	seventh	seventh	ADJ
taxlaw-2815	577	88	circuit	circuit	NOUN
taxlaw-2815	577	89	,	,	PUNCT
taxlaw-2815	577	90	the	the	DET
taxlaw-2815	577	91	tax	tax	NOUN
taxlaw-2815	577	92	court	court	NOUN
taxlaw-2815	577	93	continued	continue	VERB
taxlaw-2815	577	94	to	to	PART
taxlaw-2815	577	95	hold	hold	VERB
taxlaw-2815	577	96	that	that	SCONJ
taxlaw-2815	577	97	the	the	DET
taxlaw-2815	577	98	two	two	NUM
taxlaw-2815	577	99	-	-	PUNCT
taxlaw-2815	577	100	year	year	NOUN
taxlaw-2815	577	101	deadline	deadline	NOUN
taxlaw-2815	577	102	imposed	impose	VERB
taxlaw-2815	577	103	by	by	ADP
taxlaw-2815	577	104	the	the	DET
taxlaw-2815	577	105	treasury	treasury	PROPN
taxlaw-2815	577	106	regulation	regulation	NOUN
taxlaw-2815	577	107	was	be	AUX
taxlaw-2815	577	108	122	122	NUM
taxlaw-2815	577	109	i.r.c	i.r.c	NOUN
taxlaw-2815	577	110	.	.	PUNCT
taxlaw-2815	578	1	§	§	NOUN
taxlaw-2815	578	2	6015(h)(2	6015(h)(2	NOUN
taxlaw-2815	578	3	)	)	PUNCT
taxlaw-2815	578	4	(	(	PUNCT
taxlaw-2815	578	5	2012	2012	NUM
taxlaw-2815	578	6	)	)	PUNCT
taxlaw-2815	578	7	provides	provide	VERB
taxlaw-2815	578	8	the	the	DET
taxlaw-2815	578	9	nonrequesting	nonrequesting	NOUN
taxlaw-2815	578	10	spouse	spouse	NOUN
taxlaw-2815	578	11	the	the	DET
taxlaw-2815	578	12	statutory	statutory	ADJ
taxlaw-2815	578	13	right	right	NOUN
taxlaw-2815	578	14	to	to	PART
taxlaw-2815	578	15	respond	respond	VERB
taxlaw-2815	578	16	.	.	PUNCT
taxlaw-2815	579	1	while	while	SCONJ
taxlaw-2815	579	2	an	an	DET
taxlaw-2815	579	3	important	important	ADJ
taxlaw-2815	579	4	procedural	procedural	ADJ
taxlaw-2815	579	5	safeguard	safeguard	NOUN
taxlaw-2815	579	6	,	,	PUNCT
taxlaw-2815	579	7	the	the	DET
taxlaw-2815	579	8	process	process	NOUN
taxlaw-2815	579	9	puts	put	VERB
taxlaw-2815	579	10	the	the	DET
taxlaw-2815	579	11	service	service	NOUN
taxlaw-2815	579	12	into	into	ADP
taxlaw-2815	579	13	the	the	DET
taxlaw-2815	579	14	position	position	NOUN
taxlaw-2815	579	15	of	of	ADP
taxlaw-2815	579	16	fact	fact	NOUN
taxlaw-2815	579	17	-	-	PUNCT
taxlaw-2815	579	18	finder	finder	NOUN
taxlaw-2815	579	19	in	in	ADP
taxlaw-2815	579	20	a	a	DET
taxlaw-2815	579	21	“	"	PUNCT
taxlaw-2815	579	22	he	he	PRON
taxlaw-2815	579	23	-	-	PUNCT
taxlaw-2815	579	24	said	say	VERB
taxlaw-2815	579	25	,	,	PUNCT
taxlaw-2815	579	26	she	she	PRON
taxlaw-2815	579	27	-	-	PUNCT
taxlaw-2815	579	28	said	say	VERB
taxlaw-2815	579	29	”	"	PUNCT
taxlaw-2815	579	30	argument	argument	NOUN
taxlaw-2815	579	31	between	between	ADP
taxlaw-2815	579	32	ex	ex	NOUN
taxlaw-2815	579	33	-	-	NOUN
taxlaw-2815	579	34	spouses	spouse	NOUN
taxlaw-2815	579	35	.	.	PUNCT
taxlaw-2815	580	1	should	should	AUX
taxlaw-2815	580	2	the	the	DET
taxlaw-2815	580	3	requesting	request	VERB
taxlaw-2815	580	4	spouse	spouse	NOUN
taxlaw-2815	580	5	prevail	prevail	VERB
taxlaw-2815	580	6	,	,	PUNCT
taxlaw-2815	580	7	the	the	DET
taxlaw-2815	580	8	nonrequesting	nonrequesting	NOUN
taxlaw-2815	580	9	spouse	spouse	NOUN
taxlaw-2815	580	10	has	have	VERB
taxlaw-2815	580	11	the	the	DET
taxlaw-2815	580	12	right	right	NOUN
taxlaw-2815	580	13	to	to	PART
taxlaw-2815	580	14	appeal	appeal	VERB
taxlaw-2815	580	15	.	.	PUNCT
taxlaw-2815	581	1	rev	rev	PROPN
taxlaw-2815	581	2	.	.	PROPN
taxlaw-2815	581	3	proc	proc	PROPN
taxlaw-2815	581	4	.	.	PUNCT
taxlaw-2815	582	1	2003	2003	NUM
taxlaw-2815	582	2	-	-	SYM
taxlaw-2815	582	3	19	19	NUM
taxlaw-2815	582	4	,	,	PUNCT
taxlaw-2815	582	5	2003	2003	NUM
taxlaw-2815	582	6	-	-	SYM
taxlaw-2815	582	7	1	1	NUM
taxlaw-2815	582	8	c.b	c.b	PROPN
taxlaw-2815	582	9	.	.	PROPN
taxlaw-2815	582	10	371	371	NUM
taxlaw-2815	582	11	.	.	X
taxlaw-2815	583	1	123	123	NUM
taxlaw-2815	583	2	nat’l	nat’l	NOUN
taxlaw-2815	583	3	taxpayer	taxpayer	NOUN
taxlaw-2815	583	4	advocate	advocate	NOUN
taxlaw-2815	583	5	,	,	PUNCT
taxlaw-2815	583	6	most	most	ADV
taxlaw-2815	583	7	litigated	litigate	VERB
taxlaw-2815	583	8	issues	issue	NOUN
taxlaw-2815	583	9	2	2	NUM
taxlaw-2815	583	10	,	,	PUNCT
taxlaw-2815	583	11	2011	2011	NUM
taxlaw-2815	583	12	ann	ann	PROPN
taxlaw-2815	583	13	.	.	PROPN
taxlaw-2815	583	14	rep	rep	PROPN
taxlaw-2815	583	15	.	.	PROPN
taxlaw-2815	583	16	to	to	PART
taxlaw-2815	583	17	.	.	PUNCT
taxlaw-2815	584	1	cong	cong	PROPN
taxlaw-2815	584	2	.	.	PUNCT
taxlaw-2815	585	1	659	659	NUM
taxlaw-2815	585	2	(	(	PUNCT
taxlaw-2815	585	3	2011	2011	NUM
taxlaw-2815	585	4	)	)	PUNCT
taxlaw-2815	585	5	.	.	PUNCT
taxlaw-2815	586	1	124	124	NUM
taxlaw-2815	587	1	i	i	PRON
taxlaw-2815	587	2	d.	d.	PROPN
taxlaw-2815	587	3	125	125	NUM
taxlaw-2815	588	1	i	i	PROPN
taxlaw-2815	588	2	d.	d.	PROPN
taxlaw-2815	588	3	126	126	NUM
taxlaw-2815	588	4	lantz	lantz	PROPN
taxlaw-2815	588	5	v.	v.	CCONJ
taxlaw-2815	588	6	comm’r	comm’r	NOUN
taxlaw-2815	588	7	,	,	PUNCT
taxlaw-2815	588	8	607	607	NUM
taxlaw-2815	588	9	f.3d	f.3d	NUM
taxlaw-2815	588	10	479	479	NUM
taxlaw-2815	588	11	(	(	PUNCT
taxlaw-2815	588	12	7th	7th	ADJ
taxlaw-2815	588	13	cir	cir	NOUN
taxlaw-2815	588	14	.	.	PUNCT
taxlaw-2815	588	15	2010	2010	NUM
taxlaw-2815	588	16	)	)	PUNCT
taxlaw-2815	588	17	.	.	PUNCT
taxlaw-2815	589	1	127	127	NUM
taxlaw-2815	589	2	see	see	NOUN
taxlaw-2815	589	3	i.r.c	i.r.c	NOUN
taxlaw-2815	589	4	.	.	PUNCT
taxlaw-2815	590	1	§	§	PROPN
taxlaw-2815	590	2	6015	6015	NUM
taxlaw-2815	590	3	(	(	PUNCT
taxlaw-2815	590	4	2012	2012	NUM
taxlaw-2815	590	5	)	)	PUNCT
taxlaw-2815	590	6	.	.	PUNCT
taxlaw-2815	591	1	“	"	PUNCT
taxlaw-2815	591	2	collection	collection	NOUN
taxlaw-2815	591	3	activity	activity	NOUN
taxlaw-2815	591	4	”	"	PUNCT
taxlaw-2815	591	5	is	be	AUX
taxlaw-2815	591	6	defined	define	VERB
taxlaw-2815	591	7	in	in	ADP
taxlaw-2815	591	8	treas	treas	PROPN
taxlaw-2815	591	9	.	.	PUNCT
taxlaw-2815	592	1	reg	reg	PROPN
taxlaw-2815	592	2	.	.	PUNCT
taxlaw-2815	593	1	§	§	PROPN
taxlaw-2815	593	2	1.6015	1.6015	NUM
taxlaw-2815	593	3	-	-	SYM
taxlaw-2815	593	4	5(b)(2)(i	5(b)(2)(i	NUM
taxlaw-2815	593	5	)	)	PUNCT
taxlaw-2815	593	6	(	(	PUNCT
taxlaw-2815	593	7	2002	2002	NUM
taxlaw-2815	593	8	)	)	PUNCT
taxlaw-2815	593	9	to	to	PART
taxlaw-2815	593	10	mean	mean	VERB
taxlaw-2815	593	11	:	:	PUNCT
taxlaw-2815	593	12	“	"	PUNCT
taxlaw-2815	593	13	a	a	DET
taxlaw-2815	593	14	section	section	NOUN
taxlaw-2815	593	15	6330	6330	NUM
taxlaw-2815	593	16	notice	notice	NOUN
taxlaw-2815	593	17	;	;	PUNCT
taxlaw-2815	593	18	an	an	DET
taxlaw-2815	593	19	offset	offset	NOUN
taxlaw-2815	593	20	of	of	ADP
taxlaw-2815	593	21	an	an	DET
taxlaw-2815	593	22	overpayment	overpayment	NOUN
taxlaw-2815	593	23	of	of	ADP
taxlaw-2815	593	24	the	the	DET
taxlaw-2815	593	25	requesting	request	VERB
taxlaw-2815	593	26	spouse	spouse	NOUN
taxlaw-2815	593	27	against	against	ADP
taxlaw-2815	593	28	a	a	DET
taxlaw-2815	593	29	liability	liability	NOUN
taxlaw-2815	593	30	under	under	ADP
taxlaw-2815	593	31	section	section	NOUN
taxlaw-2815	593	32	6402	6402	NUM
taxlaw-2815	593	33	;	;	PUNCT
taxlaw-2815	593	34	the	the	DET
taxlaw-2815	593	35	filing	filing	NOUN
taxlaw-2815	593	36	of	of	ADP
taxlaw-2815	593	37	a	a	DET
taxlaw-2815	593	38	suit	suit	NOUN
taxlaw-2815	593	39	by	by	ADP
taxlaw-2815	593	40	the	the	DET
taxlaw-2815	593	41	united	united	PROPN
taxlaw-2815	593	42	states	states	PROPN
taxlaw-2815	593	43	against	against	ADP
taxlaw-2815	593	44	the	the	DET
taxlaw-2815	593	45	requesting	request	VERB
taxlaw-2815	593	46	spouse	spouse	NOUN
taxlaw-2815	593	47	for	for	ADP
taxlaw-2815	593	48	the	the	DET
taxlaw-2815	593	49	collection	collection	NOUN
taxlaw-2815	593	50	of	of	ADP
taxlaw-2815	593	51	the	the	DET
taxlaw-2815	593	52	joint	joint	ADJ
taxlaw-2815	593	53	tax	tax	NOUN
taxlaw-2815	593	54	liability	liability	NOUN
taxlaw-2815	593	55	;	;	PUNCT
taxlaw-2815	593	56	or	or	CCONJ
taxlaw-2815	593	57	the	the	DET
taxlaw-2815	593	58	filing	filing	NOUN
taxlaw-2815	593	59	of	of	ADP
taxlaw-2815	593	60	a	a	DET
taxlaw-2815	593	61	claim	claim	NOUN
taxlaw-2815	593	62	by	by	ADP
taxlaw-2815	593	63	the	the	DET
taxlaw-2815	593	64	united	united	PROPN
taxlaw-2815	593	65	states	states	PROPN
taxlaw-2815	593	66	in	in	ADP
taxlaw-2815	593	67	a	a	DET
taxlaw-2815	593	68	court	court	NOUN
taxlaw-2815	593	69	proceeding	proceeding	NOUN
taxlaw-2815	593	70	in	in	ADP
taxlaw-2815	593	71	which	which	PRON
taxlaw-2815	593	72	the	the	DET
taxlaw-2815	593	73	requesting	request	VERB
taxlaw-2815	593	74	spouse	spouse	NOUN
taxlaw-2815	593	75	is	be	AUX
taxlaw-2815	593	76	a	a	DET
taxlaw-2815	593	77	party	party	NOUN
taxlaw-2815	593	78	or	or	CCONJ
taxlaw-2815	593	79	which	which	PRON
taxlaw-2815	593	80	involves	involve	VERB
taxlaw-2815	593	81	property	property	NOUN
taxlaw-2815	593	82	of	of	ADP
taxlaw-2815	593	83	the	the	DET
taxlaw-2815	593	84	requesting	requesting	NOUN
taxlaw-2815	593	85	spouse	spouse	NOUN
taxlaw-2815	593	86	.	.	PUNCT
taxlaw-2815	593	87	”	"	PUNCT
taxlaw-2815	594	1	128	128	NUM
taxlaw-2815	594	2	prior	prior	ADV
taxlaw-2815	594	3	to	to	ADP
taxlaw-2815	594	4	the	the	DET
taxlaw-2815	594	5	promulgation	promulgation	NOUN
taxlaw-2815	594	6	of	of	ADP
taxlaw-2815	594	7	the	the	DET
taxlaw-2815	594	8	regulation	regulation	NOUN
taxlaw-2815	594	9	,	,	PUNCT
taxlaw-2815	594	10	the	the	DET
taxlaw-2815	594	11	service	service	NOUN
taxlaw-2815	594	12	issued	issue	VERB
taxlaw-2815	594	13	several	several	ADJ
taxlaw-2815	594	14	forms	form	NOUN
taxlaw-2815	594	15	of	of	ADP
taxlaw-2815	594	16	public	public	ADJ
taxlaw-2815	594	17	guidance	guidance	NOUN
taxlaw-2815	594	18	announcing	announce	VERB
taxlaw-2815	594	19	its	its	PRON
taxlaw-2815	594	20	position	position	NOUN
taxlaw-2815	594	21	that	that	SCONJ
taxlaw-2815	594	22	the	the	DET
taxlaw-2815	594	23	two	two	NUM
taxlaw-2815	594	24	-	-	PUNCT
taxlaw-2815	594	25	year	year	NOUN
taxlaw-2815	594	26	limitation	limitation	NOUN
taxlaw-2815	594	27	applied	apply	VERB
taxlaw-2815	594	28	to	to	ADP
taxlaw-2815	594	29	§	§	PROPN
taxlaw-2815	594	30	6015(f	6015(f	NUM
taxlaw-2815	594	31	)	)	PUNCT
taxlaw-2815	594	32	claims	claim	NOUN
taxlaw-2815	594	33	.	.	PUNCT
taxlaw-2815	595	1	see	see	VERB
taxlaw-2815	595	2	i.r.s	i.r.s	PROPN
taxlaw-2815	595	3	.	.	PUNCT
taxlaw-2815	596	1	notice	notice	VERB
taxlaw-2815	596	2	98	98	NUM
taxlaw-2815	596	3	-	-	SYM
taxlaw-2815	596	4	61	61	NUM
taxlaw-2815	596	5	,	,	PUNCT
taxlaw-2815	596	6	§	§	PROPN
taxlaw-2815	596	7	3.01(3	3.01(3	NUM
taxlaw-2815	596	8	)	)	PUNCT
taxlaw-2815	596	9	,	,	PUNCT
taxlaw-2815	596	10	1998	1998	NUM
taxlaw-2815	596	11	-	-	SYM
taxlaw-2815	596	12	2	2	NUM
taxlaw-2815	596	13	c.b	c.b	PROPN
taxlaw-2815	596	14	.	.	PROPN
taxlaw-2815	596	15	758	758	NUM
taxlaw-2815	596	16	;	;	PUNCT
taxlaw-2815	596	17	rev	rev	PROPN
taxlaw-2815	596	18	.	.	PROPN
taxlaw-2815	596	19	proc	proc	PROPN
taxlaw-2815	596	20	.	.	PUNCT
taxlaw-2815	597	1	2000	2000	NUM
taxlaw-2815	597	2	-	-	SYM
taxlaw-2815	597	3	15	15	NUM
taxlaw-2815	597	4	,	,	PUNCT
taxlaw-2815	597	5	2000	2000	NUM
taxlaw-2815	597	6	-	-	SYM
taxlaw-2815	597	7	1	1	NUM
taxlaw-2815	597	8	c.b	c.b	PROPN
taxlaw-2815	597	9	.	.	PROPN
taxlaw-2815	597	10	447	447	NUM
taxlaw-2815	597	11	;	;	PUNCT
taxlaw-2815	597	12	rev	rev	PROPN
taxlaw-2815	597	13	.	.	PROPN
taxlaw-2815	597	14	proc	proc	PROPN
taxlaw-2815	597	15	.	.	PUNCT
taxlaw-2815	598	1	2003	2003	NUM
taxlaw-2815	598	2	-	-	SYM
taxlaw-2815	598	3	61	61	NUM
taxlaw-2815	598	4	,	,	PUNCT
taxlaw-2815	598	5	2003	2003	NUM
taxlaw-2815	598	6	-	-	SYM
taxlaw-2815	598	7	2	2	NUM
taxlaw-2815	598	8	c.b	c.b	PROPN
taxlaw-2815	598	9	.	.	PROPN
taxlaw-2815	598	10	296	296	NUM
taxlaw-2815	598	11	.	.	X
taxlaw-2815	599	1	129	129	NUM
taxlaw-2815	599	2	lantz	lantz	NOUN
taxlaw-2815	599	3	v.	v.	CCONJ
taxlaw-2815	599	4	comm’r	comm’r	NOUN
taxlaw-2815	599	5	,	,	PUNCT
taxlaw-2815	599	6	132	132	NUM
taxlaw-2815	599	7	t.c	t.c	PROPN
taxlaw-2815	599	8	.	.	PROPN
taxlaw-2815	599	9	131	131	NUM
taxlaw-2815	599	10	,	,	PUNCT
taxlaw-2815	599	11	150	150	NUM
taxlaw-2815	599	12	(	(	PUNCT
taxlaw-2815	599	13	2009	2009	NUM
taxlaw-2815	599	14	)	)	PUNCT
taxlaw-2815	599	15	,	,	PUNCT
taxlaw-2815	599	16	rev’d	rev’d	NOUN
taxlaw-2815	599	17	,	,	PUNCT
taxlaw-2815	599	18	607	607	NUM
taxlaw-2815	599	19	f.3d	f.3d	NUM
taxlaw-2815	599	20	479	479	NUM
taxlaw-2815	599	21	(	(	PUNCT
taxlaw-2815	599	22	7th	7th	ADJ
taxlaw-2815	599	23	cir	cir	NOUN
taxlaw-2815	599	24	.	.	PUNCT
taxlaw-2815	599	25	2010	2010	NUM
taxlaw-2815	599	26	)	)	PUNCT
taxlaw-2815	599	27	.	.	PUNCT
taxlaw-2815	600	1	130	130	NUM
taxlaw-2815	600	2	lantz	lantz	NOUN
taxlaw-2815	600	3	v.	v.	CCONJ
taxlaw-2815	600	4	comm’r	comm’r	NOUN
taxlaw-2815	600	5	,	,	PUNCT
taxlaw-2815	600	6	607	607	NUM
taxlaw-2815	600	7	f.3d	f.3d	NUM
taxlaw-2815	600	8	479	479	NUM
taxlaw-2815	600	9	(	(	PUNCT
taxlaw-2815	600	10	7th	7th	ADJ
taxlaw-2815	600	11	cir	cir	NOUN
taxlaw-2815	600	12	.	.	PUNCT
taxlaw-2815	600	13	2010	2010	NUM
taxlaw-2815	600	14	)	)	PUNCT
taxlaw-2815	600	15	.	.	PUNCT
taxlaw-2815	601	1	118	118	NUM
taxlaw-2815	601	2	columbia	columbia	PROPN
taxlaw-2815	601	3	journal	journal	PROPN
taxlaw-2815	601	4	of	of	ADP
taxlaw-2815	601	5	tax	tax	NOUN
taxlaw-2815	601	6	law	law	NOUN
taxlaw-2815	601	7	[	[	X
taxlaw-2815	601	8	vol.4:94	vol.4:94	PRON
taxlaw-2815	601	9	invalid.131	invalid.131	VERB
taxlaw-2815	601	10	the	the	DET
taxlaw-2815	601	11	service	service	NOUN
taxlaw-2815	601	12	,	,	PUNCT
taxlaw-2815	601	13	meanwhile	meanwhile	ADV
taxlaw-2815	601	14	,	,	PUNCT
taxlaw-2815	601	15	continued	continue	VERB
taxlaw-2815	601	16	to	to	PART
taxlaw-2815	601	17	appeal	appeal	VERB
taxlaw-2815	601	18	in	in	ADP
taxlaw-2815	601	19	other	other	ADJ
taxlaw-2815	601	20	circuits	circuit	NOUN
taxlaw-2815	601	21	and	and	CCONJ
taxlaw-2815	601	22	win	win	VERB
taxlaw-2815	601	23	on	on	ADP
taxlaw-2815	601	24	the	the	DET
taxlaw-2815	601	25	issue.132	issue.132	NOUN
taxlaw-2815	601	26	the	the	DET
taxlaw-2815	601	27	two	two	NUM
taxlaw-2815	601	28	lantz	lantz	NOUN
taxlaw-2815	601	29	decisions	decision	NOUN
taxlaw-2815	601	30	attracted	attract	VERB
taxlaw-2815	601	31	considerable	considerable	ADJ
taxlaw-2815	601	32	attention	attention	NOUN
taxlaw-2815	601	33	among	among	ADP
taxlaw-2815	601	34	practitioners	practitioner	NOUN
taxlaw-2815	601	35	and	and	CCONJ
taxlaw-2815	601	36	academics.133	academics.133	DET
taxlaw-2815	601	37	the	the	DET
taxlaw-2815	601	38	taxpayer	taxpayer	NOUN
taxlaw-2815	601	39	advocate	advocate	NOUN
taxlaw-2815	601	40	highlighted	highlight	VERB
taxlaw-2815	601	41	this	this	DET
taxlaw-2815	601	42	particular	particular	ADJ
taxlaw-2815	601	43	issue	issue	NOUN
taxlaw-2815	601	44	in	in	ADP
taxlaw-2815	601	45	her	her	PRON
taxlaw-2815	601	46	2010	2010	NUM
taxlaw-2815	601	47	annual	annual	ADJ
taxlaw-2815	601	48	report	report	NOUN
taxlaw-2815	601	49	to	to	ADP
taxlaw-2815	601	50	congress	congress	PROPN
taxlaw-2815	601	51	,	,	PUNCT
taxlaw-2815	601	52	criticizing	criticize	VERB
taxlaw-2815	601	53	the	the	DET
taxlaw-2815	601	54	two	two	NUM
taxlaw-2815	601	55	-	-	PUNCT
taxlaw-2815	601	56	year	year	NOUN
taxlaw-2815	601	57	limit	limit	NOUN
taxlaw-2815	601	58	and	and	CCONJ
taxlaw-2815	601	59	calling	call	VERB
taxlaw-2815	601	60	upon	upon	SCONJ
taxlaw-2815	601	61	congress	congress	PROPN
taxlaw-2815	601	62	to	to	PART
taxlaw-2815	601	63	amend	amend	VERB
taxlaw-2815	601	64	§	§	PROPN
taxlaw-2815	601	65	6015(f	6015(f	NUM
taxlaw-2815	601	66	)	)	PUNCT
taxlaw-2815	601	67	to	to	PART
taxlaw-2815	601	68	clarify	clarify	VERB
taxlaw-2815	601	69	that	that	SCONJ
taxlaw-2815	601	70	a	a	DET
taxlaw-2815	601	71	taxpayer	taxpayer	NOUN
taxlaw-2815	601	72	may	may	AUX
taxlaw-2815	601	73	request	request	VERB
taxlaw-2815	601	74	equitable	equitable	ADJ
taxlaw-2815	601	75	relief	relief	NOUN
taxlaw-2815	601	76	at	at	ADP
taxlaw-2815	601	77	any	any	DET
taxlaw-2815	601	78	time	time	NOUN
taxlaw-2815	601	79	before	before	ADP
taxlaw-2815	601	80	expiration	expiration	NOUN
taxlaw-2815	601	81	of	of	ADP
taxlaw-2815	601	82	the	the	DET
taxlaw-2815	601	83	period	period	NOUN
taxlaw-2815	601	84	of	of	ADP
taxlaw-2815	601	85	limitations	limitation	NOUN
taxlaw-2815	601	86	on	on	ADP
taxlaw-2815	601	87	collection.134	collection.134	PROPN
taxlaw-2815	601	88	her	her	PRON
taxlaw-2815	601	89	recommendation	recommendation	NOUN
taxlaw-2815	601	90	gained	gain	VERB
taxlaw-2815	601	91	momentum	momentum	NOUN
taxlaw-2815	601	92	in	in	ADP
taxlaw-2815	601	93	congress	congress	PROPN
taxlaw-2815	601	94	,	,	PUNCT
taxlaw-2815	601	95	with	with	ADP
taxlaw-2815	601	96	members	member	NOUN
taxlaw-2815	601	97	of	of	ADP
taxlaw-2815	601	98	the	the	DET
taxlaw-2815	601	99	house	house	PROPN
taxlaw-2815	601	100	and	and	CCONJ
taxlaw-2815	601	101	senate	senate	PROPN
taxlaw-2815	601	102	sending	send	VERB
taxlaw-2815	601	103	letters	letter	NOUN
taxlaw-2815	601	104	to	to	ADP
taxlaw-2815	601	105	irs	irs	PROPN
taxlaw-2815	601	106	commissioner	commissioner	PROPN
taxlaw-2815	601	107	schulman	schulman	PROPN
taxlaw-2815	601	108	calling	call	VERB
taxlaw-2815	601	109	upon	upon	SCONJ
taxlaw-2815	601	110	the	the	DET
taxlaw-2815	601	111	service	service	NOUN
taxlaw-2815	601	112	to	to	PART
taxlaw-2815	601	113	reconsider	reconsider	VERB
taxlaw-2815	601	114	the	the	DET
taxlaw-2815	601	115	treasury	treasury	NOUN
taxlaw-2815	601	116	regulation	regulation	NOUN
taxlaw-2815	601	117	in	in	ADP
taxlaw-2815	601	118	light	light	NOUN
taxlaw-2815	601	119	of	of	ADP
taxlaw-2815	601	120	the	the	DET
taxlaw-2815	601	121	intent	intent	NOUN
taxlaw-2815	601	122	of	of	ADP
taxlaw-2815	601	123	the	the	DET
taxlaw-2815	601	124	1998	1998	NUM
taxlaw-2815	601	125	act	act	NOUN
taxlaw-2815	601	126	.	.	PUNCT
taxlaw-2815	602	1	senator	senator	PROPN
taxlaw-2815	602	2	baucus	baucus	PROPN
taxlaw-2815	602	3	,	,	PUNCT
taxlaw-2815	602	4	who	who	PRON
taxlaw-2815	602	5	was	be	AUX
taxlaw-2815	602	6	a	a	DET
taxlaw-2815	602	7	member	member	NOUN
taxlaw-2815	602	8	of	of	ADP
taxlaw-2815	602	9	the	the	DET
taxlaw-2815	602	10	finance	finance	NOUN
taxlaw-2815	602	11	committee	committee	NOUN
taxlaw-2815	602	12	at	at	ADP
taxlaw-2815	602	13	the	the	DET
taxlaw-2815	602	14	time	time	NOUN
taxlaw-2815	602	15	of	of	ADP
taxlaw-2815	602	16	the	the	DET
taxlaw-2815	602	17	1998	1998	NUM
taxlaw-2815	602	18	act	act	NOUN
taxlaw-2815	602	19	,	,	PUNCT
taxlaw-2815	602	20	stated	state	VERB
taxlaw-2815	602	21	in	in	ADP
taxlaw-2815	602	22	a	a	DET
taxlaw-2815	602	23	press	press	NOUN
taxlaw-2815	602	24	release	release	NOUN
taxlaw-2815	602	25	that	that	PRON
taxlaw-2815	602	26	accompanied	accompany	VERB
taxlaw-2815	602	27	one	one	NUM
taxlaw-2815	602	28	letter	letter	NOUN
taxlaw-2815	602	29	to	to	ADP
taxlaw-2815	602	30	shulman	shulman	NOUN
taxlaw-2815	602	31	:	:	PUNCT
taxlaw-2815	602	32	we	we	PRON
taxlaw-2815	602	33	made	make	VERB
taxlaw-2815	602	34	important	important	ADJ
taxlaw-2815	602	35	changes	change	NOUN
taxlaw-2815	602	36	to	to	PART
taxlaw-2815	602	37	protect	protect	VERB
taxlaw-2815	602	38	innocent	innocent	ADJ
taxlaw-2815	602	39	taxpayers	taxpayer	NOUN
taxlaw-2815	602	40	seeking	seek	VERB
taxlaw-2815	602	41	relief	relief	NOUN
taxlaw-2815	602	42	from	from	ADP
taxlaw-2815	602	43	their	their	PRON
taxlaw-2815	602	44	spouses	spouse	NOUN
taxlaw-2815	602	45	’	'	PUNCT
taxlaw-2815	602	46	liability	liability	NOUN
taxlaw-2815	602	47	to	to	PART
taxlaw-2815	602	48	ensure	ensure	VERB
taxlaw-2815	602	49	fair	fair	ADJ
taxlaw-2815	602	50	and	and	CCONJ
taxlaw-2815	602	51	equitable	equitable	ADJ
taxlaw-2815	602	52	treatment	treatment	NOUN
taxlaw-2815	602	53	.	.	PUNCT
taxlaw-2815	603	1	now	now	ADV
taxlaw-2815	603	2	,	,	PUNCT
taxlaw-2815	603	3	we	we	PRON
taxlaw-2815	603	4	are	be	AUX
taxlaw-2815	603	5	concerned	concern	VERB
taxlaw-2815	603	6	this	this	DET
taxlaw-2815	603	7	two	two	NUM
taxlaw-2815	603	8	-	-	PUNCT
taxlaw-2815	603	9	year	year	NOUN
taxlaw-2815	603	10	limitation	limitation	NOUN
taxlaw-2815	603	11	denies	deny	VERB
taxlaw-2815	603	12	relief	relief	NOUN
taxlaw-2815	603	13	to	to	ADP
taxlaw-2815	603	14	the	the	DET
taxlaw-2815	603	15	very	very	ADJ
taxlaw-2815	603	16	taxpayers	taxpayer	NOUN
taxlaw-2815	603	17	the	the	DET
taxlaw-2815	603	18	law	law	NOUN
taxlaw-2815	603	19	was	be	AUX
taxlaw-2815	603	20	designed	design	VERB
taxlaw-2815	603	21	to	to	PART
taxlaw-2815	603	22	help	help	VERB
taxlaw-2815	603	23	—	—	PUNCT
taxlaw-2815	603	24	the	the	DET
taxlaw-2815	603	25	innocent	innocent	ADJ
taxlaw-2815	603	26	spouses	spouse	NOUN
taxlaw-2815	603	27	unaware	unaware	ADJ
taxlaw-2815	603	28	of	of	ADP
taxlaw-2815	603	29	these	these	DET
taxlaw-2815	603	30	irs	irs	PROPN
taxlaw-2815	603	31	collection	collection	NOUN
taxlaw-2815	603	32	activities	activity	NOUN
taxlaw-2815	603	33	because	because	SCONJ
taxlaw-2815	603	34	of	of	ADP
taxlaw-2815	603	35	intimidation	intimidation	NOUN
taxlaw-2815	603	36	or	or	CCONJ
taxlaw-2815	603	37	deception	deception	NOUN
taxlaw-2815	603	38	by	by	ADP
taxlaw-2815	603	39	their	their	PRON
taxlaw-2815	603	40	spouse	spouse	NOUN
taxlaw-2815	603	41	.	.	PUNCT
taxlaw-2815	604	1	we	we	PRON
taxlaw-2815	604	2	must	must	AUX
taxlaw-2815	604	3	reevaluate	reevaluate	VERB
taxlaw-2815	604	4	these	these	DET
taxlaw-2815	604	5	limits	limit	NOUN
taxlaw-2815	604	6	so	so	SCONJ
taxlaw-2815	604	7	all	all	DET
taxlaw-2815	604	8	taxpayers	taxpayer	NOUN
taxlaw-2815	604	9	are	be	AUX
taxlaw-2815	604	10	treated	treat	VERB
taxlaw-2815	604	11	justly	justly	ADV
taxlaw-2815	604	12	and	and	CCONJ
taxlaw-2815	604	13	have	have	VERB
taxlaw-2815	604	14	time	time	NOUN
taxlaw-2815	604	15	to	to	PART
taxlaw-2815	604	16	file	file	VERB
taxlaw-2815	604	17	for	for	ADP
taxlaw-2815	604	18	tax	tax	NOUN
taxlaw-2815	604	19	relief	relief	NOUN
taxlaw-2815	604	20	they	they	PRON
taxlaw-2815	604	21	deserve.135	deserve.135	VERB
taxlaw-2815	604	22	the	the	DET
taxlaw-2815	604	23	letters	letter	NOUN
taxlaw-2815	604	24	proved	prove	VERB
taxlaw-2815	604	25	effective	effective	ADJ
taxlaw-2815	604	26	.	.	PUNCT
taxlaw-2815	605	1	in	in	ADP
taxlaw-2815	605	2	july	july	PROPN
taxlaw-2815	605	3	2011	2011	NUM
taxlaw-2815	605	4	,	,	PUNCT
taxlaw-2815	605	5	the	the	DET
taxlaw-2815	605	6	service	service	NOUN
taxlaw-2815	605	7	announced	announce	VERB
taxlaw-2815	605	8	that	that	SCONJ
taxlaw-2815	605	9	it	it	PRON
taxlaw-2815	605	10	would	would	AUX
taxlaw-2815	605	11	eliminate	eliminate	VERB
taxlaw-2815	605	12	the	the	DET
taxlaw-2815	605	13	two	two	NUM
taxlaw-2815	605	14	-	-	PUNCT
taxlaw-2815	605	15	year	year	NOUN
taxlaw-2815	605	16	requirement	requirement	NOUN
taxlaw-2815	605	17	in	in	ADP
taxlaw-2815	605	18	§	§	PROPN
taxlaw-2815	605	19	6015(f	6015(f	NUM
taxlaw-2815	605	20	)	)	PUNCT
taxlaw-2815	605	21	cases	case	NOUN
taxlaw-2815	605	22	;	;	PUNCT
taxlaw-2815	605	23	it	it	PRON
taxlaw-2815	605	24	will	will	AUX
taxlaw-2815	605	25	consider	consider	VERB
taxlaw-2815	605	26	requests	request	NOUN
taxlaw-2815	605	27	for	for	ADP
taxlaw-2815	605	28	equitable	equitable	ADJ
taxlaw-2815	605	29	relief	relief	NOUN
taxlaw-2815	605	30	if	if	SCONJ
taxlaw-2815	605	31	the	the	DET
taxlaw-2815	605	32	statutory	statutory	ADJ
taxlaw-2815	605	33	period	period	NOUN
taxlaw-2815	605	34	for	for	ADP
taxlaw-2815	605	35	collection	collection	NOUN
taxlaw-2815	605	36	remains	remain	VERB
taxlaw-2815	605	37	open.136	open.136	PROPN
taxlaw-2815	605	38	commissioner	commissioner	NOUN
taxlaw-2815	605	39	shulman	shulman	PROPN
taxlaw-2815	605	40	stated	state	VERB
taxlaw-2815	605	41	in	in	ADP
taxlaw-2815	605	42	the	the	DET
taxlaw-2815	605	43	accompanying	accompany	VERB
taxlaw-2815	605	44	press	press	NOUN
taxlaw-2815	605	45	release	release	NOUN
taxlaw-2815	605	46	:	:	PUNCT
taxlaw-2815	605	47	“	"	PUNCT
taxlaw-2815	605	48	today	today	NOUN
taxlaw-2815	605	49	’s	’s	PART
taxlaw-2815	605	50	change	change	NOUN
taxlaw-2815	605	51	will	will	AUX
taxlaw-2815	605	52	help	help	VERB
taxlaw-2815	605	53	innocent	innocent	ADJ
taxlaw-2815	605	54	spouses	spouse	NOUN
taxlaw-2815	605	55	victimized	victimize	VERB
taxlaw-2815	605	56	in	in	ADP
taxlaw-2815	605	57	the	the	DET
taxlaw-2815	605	58	past	past	NOUN
taxlaw-2815	605	59	,	,	PUNCT
taxlaw-2815	605	60	present	present	ADJ
taxlaw-2815	605	61	,	,	PUNCT
taxlaw-2815	605	62	and	and	CCONJ
taxlaw-2815	605	63	future	future	NOUN
taxlaw-2815	605	64	.	.	PUNCT
taxlaw-2815	605	65	”137	”137	PUNCT
taxlaw-2815	606	1	in	in	ADP
taxlaw-2815	606	2	the	the	DET
taxlaw-2815	606	3	year	year	NOUN
taxlaw-2815	606	4	prior	prior	ADV
taxlaw-2815	606	5	to	to	ADP
taxlaw-2815	606	6	this	this	DET
taxlaw-2815	606	7	change	change	NOUN
taxlaw-2815	606	8	in	in	ADP
taxlaw-2815	606	9	policy	policy	NOUN
taxlaw-2815	606	10	,	,	PUNCT
taxlaw-2815	606	11	over	over	ADP
taxlaw-2815	606	12	fifteen	fifteen	NUM
taxlaw-2815	606	13	hundred	hundred	NUM
taxlaw-2815	606	14	requests	request	NOUN
taxlaw-2815	606	15	were	be	AUX
taxlaw-2815	606	16	disallowed	disallow	VERB
taxlaw-2815	606	17	as	as	ADP
taxlaw-2815	606	18	untimely	untimely	ADV
taxlaw-2815	606	19	because	because	SCONJ
taxlaw-2815	606	20	relief	relief	NOUN
taxlaw-2815	606	21	was	be	AUX
taxlaw-2815	606	22	not	not	PART
taxlaw-2815	606	23	131	131	NUM
taxlaw-2815	606	24	the	the	DET
taxlaw-2815	606	25	tax	tax	NOUN
taxlaw-2815	606	26	court	court	NOUN
taxlaw-2815	606	27	follows	follow	VERB
taxlaw-2815	606	28	the	the	DET
taxlaw-2815	606	29	precedent	precedent	NOUN
taxlaw-2815	606	30	of	of	ADP
taxlaw-2815	606	31	a	a	DET
taxlaw-2815	606	32	court	court	NOUN
taxlaw-2815	606	33	of	of	ADP
taxlaw-2815	606	34	appeals	appeal	NOUN
taxlaw-2815	606	35	in	in	ADP
taxlaw-2815	606	36	subsequent	subsequent	ADJ
taxlaw-2815	606	37	cases	case	NOUN
taxlaw-2815	606	38	that	that	PRON
taxlaw-2815	606	39	would	would	AUX
taxlaw-2815	606	40	be	be	AUX
taxlaw-2815	606	41	appealed	appeal	VERB
taxlaw-2815	606	42	to	to	ADP
taxlaw-2815	606	43	that	that	DET
taxlaw-2815	606	44	particular	particular	ADJ
taxlaw-2815	606	45	circuit	circuit	NOUN
taxlaw-2815	606	46	;	;	PUNCT
taxlaw-2815	606	47	as	as	ADP
taxlaw-2815	606	48	a	a	DET
taxlaw-2815	606	49	result	result	NOUN
taxlaw-2815	606	50	,	,	PUNCT
taxlaw-2815	606	51	it	it	PRON
taxlaw-2815	606	52	often	often	ADV
taxlaw-2815	606	53	rules	rule	VERB
taxlaw-2815	606	54	differently	differently	ADV
taxlaw-2815	606	55	according	accord	VERB
taxlaw-2815	606	56	to	to	ADP
taxlaw-2815	606	57	where	where	SCONJ
taxlaw-2815	606	58	the	the	DET
taxlaw-2815	606	59	appeal	appeal	NOUN
taxlaw-2815	606	60	would	would	AUX
taxlaw-2815	606	61	lie	lie	VERB
taxlaw-2815	606	62	.	.	PUNCT
taxlaw-2815	607	1	see	see	VERB
taxlaw-2815	607	2	golsen	golsen	PROPN
taxlaw-2815	607	3	v.	v.	ADP
taxlaw-2815	607	4	comm’r	comm’r	NOUN
taxlaw-2815	607	5	,	,	PUNCT
taxlaw-2815	607	6	54	54	NUM
taxlaw-2815	607	7	t.c	t.c	PROPN
taxlaw-2815	607	8	.	.	PROPN
taxlaw-2815	607	9	742	742	NUM
taxlaw-2815	607	10	,	,	PUNCT
taxlaw-2815	607	11	756–57	756–57	NUM
taxlaw-2815	607	12	(	(	PUNCT
taxlaw-2815	607	13	1970	1970	NUM
taxlaw-2815	607	14	)	)	PUNCT
taxlaw-2815	607	15	,	,	PUNCT
taxlaw-2815	607	16	aff’d	aff’d	VERB
taxlaw-2815	607	17	,	,	PUNCT
taxlaw-2815	607	18	445	445	NUM
taxlaw-2815	607	19	f.2d	f.2d	NOUN
taxlaw-2815	607	20	985	985	NUM
taxlaw-2815	607	21	(	(	PUNCT
taxlaw-2815	607	22	10th	10th	ADJ
taxlaw-2815	607	23	cir	cir	NOUN
taxlaw-2815	607	24	.	.	PROPN
taxlaw-2815	607	25	1971	1971	NUM
taxlaw-2815	607	26	)	)	PUNCT
taxlaw-2815	607	27	.	.	PUNCT
taxlaw-2815	608	1	132	132	NUM
taxlaw-2815	608	2	the	the	DET
taxlaw-2815	608	3	third	third	ADJ
taxlaw-2815	608	4	and	and	CCONJ
taxlaw-2815	608	5	fourth	fourth	ADJ
taxlaw-2815	608	6	circuits	circuit	NOUN
taxlaw-2815	608	7	followed	follow	VERB
taxlaw-2815	608	8	the	the	DET
taxlaw-2815	608	9	seventh	seventh	ADJ
taxlaw-2815	608	10	circuit	circuit	NOUN
taxlaw-2815	608	11	in	in	ADP
taxlaw-2815	608	12	upholding	uphold	VERB
taxlaw-2815	608	13	the	the	DET
taxlaw-2815	608	14	regulation	regulation	NOUN
taxlaw-2815	608	15	.	.	PUNCT
taxlaw-2815	609	1	see	see	VERB
taxlaw-2815	609	2	mannella	mannella	NOUN
taxlaw-2815	609	3	v.	v.	ADP
taxlaw-2815	609	4	comm’r	comm’r	NOUN
taxlaw-2815	609	5	,	,	PUNCT
taxlaw-2815	609	6	631	631	NUM
taxlaw-2815	609	7	f.3d	f.3d	NUM
taxlaw-2815	609	8	115	115	NUM
taxlaw-2815	609	9	,	,	PUNCT
taxlaw-2815	609	10	121–25	121–25	NUM
taxlaw-2815	609	11	(	(	PUNCT
taxlaw-2815	609	12	3d	3d	PROPN
taxlaw-2815	609	13	cir	cir	NOUN
taxlaw-2815	609	14	.	.	PUNCT
taxlaw-2815	609	15	2011	2011	NUM
taxlaw-2815	609	16	)	)	PUNCT
taxlaw-2815	609	17	;	;	PUNCT
taxlaw-2815	609	18	jones	jones	PROPN
taxlaw-2815	609	19	v.	v.	PROPN
taxlaw-2815	609	20	comm’r	comm’r	PROPN
taxlaw-2815	609	21	,	,	PUNCT
taxlaw-2815	609	22	642	642	NUM
taxlaw-2815	609	23	f.3d	f.3d	NUM
taxlaw-2815	609	24	459	459	NUM
taxlaw-2815	609	25	,	,	PUNCT
taxlaw-2815	609	26	465	465	NUM
taxlaw-2815	609	27	(	(	PUNCT
taxlaw-2815	609	28	4th	4th	ADJ
taxlaw-2815	609	29	cir	cir	NOUN
taxlaw-2815	609	30	.	.	PUNCT
taxlaw-2815	609	31	2011	2011	NUM
taxlaw-2815	609	32	)	)	PUNCT
taxlaw-2815	609	33	.	.	PUNCT
taxlaw-2815	610	1	the	the	DET
taxlaw-2815	610	2	service	service	NOUN
taxlaw-2815	610	3	filed	file	VERB
taxlaw-2815	610	4	appeals	appeal	NOUN
taxlaw-2815	610	5	in	in	ADP
taxlaw-2815	610	6	the	the	DET
taxlaw-2815	610	7	second	second	ADJ
taxlaw-2815	610	8	,	,	PUNCT
taxlaw-2815	610	9	sixth	sixth	ADJ
taxlaw-2815	610	10	,	,	PUNCT
taxlaw-2815	610	11	and	and	CCONJ
taxlaw-2815	610	12	ninth	ninth	ADJ
taxlaw-2815	610	13	circuits	circuit	NOUN
taxlaw-2815	610	14	,	,	PUNCT
taxlaw-2815	610	15	but	but	CCONJ
taxlaw-2815	610	16	later	later	ADV
taxlaw-2815	610	17	dropped	drop	VERB
taxlaw-2815	610	18	these	these	DET
taxlaw-2815	610	19	appeals	appeal	NOUN
taxlaw-2815	610	20	in	in	ADP
taxlaw-2815	610	21	light	light	NOUN
taxlaw-2815	610	22	of	of	ADP
taxlaw-2815	610	23	i.r.s	i.r.s	PROPN
taxlaw-2815	610	24	.	.	PUNCT
taxlaw-2815	611	1	notice	notice	VERB
taxlaw-2815	611	2	2011	2011	NUM
taxlaw-2815	611	3	-	-	SYM
taxlaw-2815	611	4	70	70	NUM
taxlaw-2815	611	5	,	,	PUNCT
taxlaw-2815	611	6	2011	2011	NUM
taxlaw-2815	611	7	-	-	SYM
taxlaw-2815	611	8	32	32	NUM
taxlaw-2815	611	9	i.r.b	i.r.b	NOUN
taxlaw-2815	611	10	.	.	PUNCT
taxlaw-2815	611	11	135	135	NUM
taxlaw-2815	611	12	(	(	PUNCT
taxlaw-2815	611	13	infra	infra	NOUN
taxlaw-2815	611	14	note	note	VERB
taxlaw-2815	611	15	136	136	NUM
taxlaw-2815	611	16	)	)	PUNCT
taxlaw-2815	611	17	.	.	PUNCT
taxlaw-2815	612	1	see	see	VERB
taxlaw-2815	612	2	coulter	coulter	PROPN
taxlaw-2815	612	3	v.	v.	ADP
taxlaw-2815	612	4	comm’r	comm’r	PROPN
taxlaw-2815	612	5	,	,	PUNCT
taxlaw-2815	612	6	t.c	t.c	PROPN
taxlaw-2815	612	7	.	.	PUNCT
taxlaw-2815	613	1	no	no	INTJ
taxlaw-2815	613	2	.	.	NOUN
taxlaw-2815	614	1	100309	100309	NUM
taxlaw-2815	614	2	(	(	PUNCT
taxlaw-2815	614	3	stipulated	stipulate	VERB
taxlaw-2815	614	4	decision	decision	NOUN
taxlaw-2815	614	5	nov	nov	PROPN
taxlaw-2815	614	6	.	.	PROPN
taxlaw-2815	614	7	20	20	NUM
taxlaw-2815	614	8	,	,	PUNCT
taxlaw-2815	614	9	2009	2009	NUM
taxlaw-2815	614	10	)	)	PUNCT
taxlaw-2815	614	11	,	,	PUNCT
taxlaw-2815	614	12	appeal	appeal	NOUN
taxlaw-2815	614	13	docketed	docket	VERB
taxlaw-2815	614	14	,	,	PUNCT
taxlaw-2815	614	15	no	no	INTJ
taxlaw-2815	614	16	.	.	NOUN
taxlaw-2815	615	1	10	10	NUM
taxlaw-2815	615	2	-	-	SYM
taxlaw-2815	615	3	680	680	NUM
taxlaw-2815	615	4	(	(	PUNCT
taxlaw-2815	615	5	2nd	2nd	ADJ
taxlaw-2815	615	6	cir	cir	PROPN
taxlaw-2815	615	7	.	.	PUNCT
taxlaw-2815	616	1	feb	feb	PROPN
taxlaw-2815	616	2	.	.	PROPN
taxlaw-2815	616	3	24	24	NUM
taxlaw-2815	616	4	,	,	PUNCT
taxlaw-2815	616	5	2010	2010	NUM
taxlaw-2815	616	6	)	)	PUNCT
taxlaw-2815	616	7	;	;	PUNCT
taxlaw-2815	617	1	buckner	buckner	PROPN
taxlaw-2815	617	2	v.	v.	ADP
taxlaw-2815	617	3	comm’r	comm’r	PROPN
taxlaw-2815	617	4	,	,	PUNCT
taxlaw-2815	617	5	t.c	t.c	PROPN
taxlaw-2815	617	6	.	.	PUNCT
taxlaw-2815	618	1	no	no	INTJ
taxlaw-2815	618	2	.	.	NOUN
taxlaw-2815	619	1	12153	12153	NUM
taxlaw-2815	619	2	-	-	SYM
taxlaw-2815	619	3	09	09	NUM
taxlaw-2815	619	4	(	(	PUNCT
taxlaw-2815	619	5	decided	decide	VERB
taxlaw-2815	619	6	may	may	AUX
taxlaw-2815	619	7	21	21	NUM
taxlaw-2815	619	8	,	,	PUNCT
taxlaw-2815	619	9	2010	2010	NUM
taxlaw-2815	619	10	)	)	PUNCT
taxlaw-2815	619	11	,	,	PUNCT
taxlaw-2815	619	12	appeal	appeal	NOUN
taxlaw-2815	619	13	docketed	docket	VERB
taxlaw-2815	619	14	,	,	PUNCT
taxlaw-2815	619	15	no	no	INTJ
taxlaw-2815	619	16	.	.	NOUN
taxlaw-2815	620	1	10	10	NUM
taxlaw-2815	620	2	-	-	SYM
taxlaw-2815	620	3	2056	2056	NUM
taxlaw-2815	620	4	(	(	PUNCT
taxlaw-2815	620	5	6th	6th	ADJ
taxlaw-2815	620	6	cir	cir	NOUN
taxlaw-2815	620	7	.	.	PUNCT
taxlaw-2815	621	1	aug	aug	PROPN
taxlaw-2815	621	2	.	.	PROPN
taxlaw-2815	621	3	18	18	NUM
taxlaw-2815	621	4	,	,	PUNCT
taxlaw-2815	621	5	2010	2010	NUM
taxlaw-2815	621	6	)	)	PUNCT
taxlaw-2815	621	7	;	;	PUNCT
taxlaw-2815	621	8	and	and	CCONJ
taxlaw-2815	621	9	carlile	carlile	PROPN
taxlaw-2815	621	10	v.	v.	ADP
taxlaw-2815	621	11	comm’r	comm’r	PROPN
taxlaw-2815	621	12	,	,	PUNCT
taxlaw-2815	621	13	t.c	t.c	PROPN
taxlaw-2815	621	14	.	.	PUNCT
taxlaw-2815	622	1	no	no	NOUN
taxlaw-2815	622	2	.	.	PUNCT
taxlaw-2815	622	3	011567	011567	NUM
taxlaw-2815	622	4	-	-	SYM
taxlaw-2815	622	5	09	09	NUM
taxlaw-2815	622	6	(	(	PUNCT
taxlaw-2815	622	7	decided	decide	VERB
taxlaw-2815	622	8	may	may	PROPN
taxlaw-2815	622	9	26	26	NUM
taxlaw-2815	622	10	,	,	PUNCT
taxlaw-2815	622	11	2010	2010	NUM
taxlaw-2815	622	12	)	)	PUNCT
taxlaw-2815	622	13	,	,	PUNCT
taxlaw-2815	622	14	appeal	appeal	NOUN
taxlaw-2815	622	15	docketed	docket	VERB
taxlaw-2815	622	16	,	,	PUNCT
taxlaw-2815	622	17	no	no	INTJ
taxlaw-2815	622	18	.	.	NOUN
taxlaw-2815	622	19	10	10	NUM
taxlaw-2815	622	20	-	-	SYM
taxlaw-2815	622	21	72578	72578	NUM
taxlaw-2815	622	22	(	(	PUNCT
taxlaw-2815	622	23	9th	9th	ADJ
taxlaw-2815	622	24	cir	cir	NOUN
taxlaw-2815	622	25	.	.	PUNCT
taxlaw-2815	623	1	aug	aug	PROPN
taxlaw-2815	623	2	.	.	PROPN
taxlaw-2815	623	3	23	23	NUM
taxlaw-2815	623	4	,	,	PUNCT
taxlaw-2815	623	5	2010	2010	NUM
taxlaw-2815	623	6	)	)	PUNCT
taxlaw-2815	623	7	.	.	PUNCT
taxlaw-2815	624	1	despite	despite	SCONJ
taxlaw-2815	624	2	the	the	DET
taxlaw-2815	624	3	appeals	appeal	NOUN
taxlaw-2815	624	4	,	,	PUNCT
taxlaw-2815	624	5	the	the	DET
taxlaw-2815	624	6	tax	tax	NOUN
taxlaw-2815	624	7	court	court	NOUN
taxlaw-2815	624	8	continued	continue	VERB
taxlaw-2815	624	9	to	to	PART
taxlaw-2815	624	10	hold	hold	VERB
taxlaw-2815	624	11	the	the	DET
taxlaw-2815	624	12	two	two	NUM
taxlaw-2815	624	13	-	-	PUNCT
taxlaw-2815	624	14	year	year	NOUN
taxlaw-2815	624	15	deadline	deadline	NOUN
taxlaw-2815	624	16	invalid	invalid	ADJ
taxlaw-2815	624	17	in	in	ADP
taxlaw-2815	624	18	the	the	DET
taxlaw-2815	624	19	circuits	circuit	NOUN
taxlaw-2815	624	20	that	that	PRON
taxlaw-2815	624	21	had	have	AUX
taxlaw-2815	624	22	not	not	PART
taxlaw-2815	624	23	yet	yet	ADV
taxlaw-2815	624	24	ruled	rule	VERB
taxlaw-2815	624	25	.	.	PUNCT
taxlaw-2815	625	1	see	see	VERB
taxlaw-2815	625	2	,	,	PUNCT
taxlaw-2815	625	3	e.g.	e.g.	ADV
taxlaw-2815	625	4	,	,	PUNCT
taxlaw-2815	625	5	pullins	pullin	VERB
taxlaw-2815	625	6	v.	v.	ADP
taxlaw-2815	625	7	comm’r	comm’r	NOUN
taxlaw-2815	625	8	,	,	PUNCT
taxlaw-2815	625	9	136	136	NUM
taxlaw-2815	625	10	t.c	t.c	PROPN
taxlaw-2815	625	11	.	.	PROPN
taxlaw-2815	625	12	432	432	NUM
taxlaw-2815	625	13	,	,	PUNCT
taxlaw-2815	625	14	441–42	441–42	X
taxlaw-2815	625	15	(	(	PUNCT
taxlaw-2815	625	16	2011	2011	NUM
taxlaw-2815	625	17	)	)	PUNCT
taxlaw-2815	625	18	;	;	PUNCT
taxlaw-2815	625	19	kelly	kelly	PROPN
taxlaw-2815	625	20	v.	v.	PROPN
taxlaw-2815	625	21	comm’r	comm’r	PROPN
taxlaw-2815	625	22	,	,	PUNCT
taxlaw-2815	625	23	100	100	NUM
taxlaw-2815	625	24	t.c.m	t.c.m	NOUN
taxlaw-2815	625	25	.	.	PUNCT
taxlaw-2815	626	1	(	(	PUNCT
taxlaw-2815	626	2	cch	cch	NOUN
taxlaw-2815	626	3	)	)	PUNCT
taxlaw-2815	626	4	507	507	NUM
taxlaw-2815	626	5	,	,	PUNCT
taxlaw-2815	626	6	510	510	NUM
taxlaw-2815	626	7	(	(	PUNCT
taxlaw-2815	626	8	2010	2010	NUM
taxlaw-2815	626	9	)	)	PUNCT
taxlaw-2815	626	10	;	;	PUNCT
taxlaw-2815	626	11	hall	hall	NOUN
taxlaw-2815	626	12	v.	v.	ADP
taxlaw-2815	626	13	comm’r	comm’r	NOUN
taxlaw-2815	626	14	,	,	PUNCT
taxlaw-2815	626	15	135	135	NUM
taxlaw-2815	626	16	t.c	t.c	PROPN
taxlaw-2815	626	17	.	.	PROPN
taxlaw-2815	626	18	374	374	NUM
taxlaw-2815	626	19	,	,	PUNCT
taxlaw-2815	626	20	382	382	NUM
taxlaw-2815	626	21	(	(	PUNCT
taxlaw-2815	626	22	2010	2010	NUM
taxlaw-2815	626	23	)	)	PUNCT
taxlaw-2815	626	24	.	.	PUNCT
taxlaw-2815	627	1	pullins	pullin	NOUN
taxlaw-2815	627	2	was	be	AUX
taxlaw-2815	627	3	on	on	ADP
taxlaw-2815	627	4	appeal	appeal	NOUN
taxlaw-2815	627	5	in	in	ADP
taxlaw-2815	627	6	the	the	DET
taxlaw-2815	627	7	eighth	eighth	ADJ
taxlaw-2815	627	8	circuit	circuit	NOUN
taxlaw-2815	627	9	,	,	PUNCT
taxlaw-2815	627	10	and	and	CCONJ
taxlaw-2815	627	11	both	both	DET
taxlaw-2815	627	12	kelly	kelly	PROPN
taxlaw-2815	627	13	and	and	CCONJ
taxlaw-2815	627	14	hall	hall	PROPN
taxlaw-2815	627	15	were	be	AUX
taxlaw-2815	627	16	on	on	ADP
taxlaw-2815	627	17	appeal	appeal	NOUN
taxlaw-2815	627	18	in	in	ADP
taxlaw-2815	627	19	the	the	DET
taxlaw-2815	627	20	sixth	sixth	ADJ
taxlaw-2815	627	21	circuit	circuit	NOUN
taxlaw-2815	627	22	;	;	PUNCT
taxlaw-2815	627	23	these	these	DET
taxlaw-2815	627	24	tax	tax	NOUN
taxlaw-2815	627	25	court	court	NOUN
taxlaw-2815	627	26	opinions	opinion	NOUN
taxlaw-2815	627	27	were	be	AUX
taxlaw-2815	627	28	filed	file	VERB
taxlaw-2815	627	29	subsequent	subsequent	ADJ
taxlaw-2815	627	30	to	to	ADP
taxlaw-2815	627	31	the	the	DET
taxlaw-2815	627	32	buckner	buckner	PROPN
taxlaw-2815	627	33	opinion	opinion	NOUN
taxlaw-2815	627	34	but	but	CCONJ
taxlaw-2815	627	35	prior	prior	ADV
taxlaw-2815	627	36	to	to	ADP
taxlaw-2815	627	37	i.r.s	i.r.s	PROPN
taxlaw-2815	627	38	.	.	PUNCT
taxlaw-2815	628	1	notice	notice	VERB
taxlaw-2815	628	2	2011	2011	NUM
taxlaw-2815	628	3	-	-	SYM
taxlaw-2815	628	4	70	70	NUM
taxlaw-2815	628	5	.	.	PUNCT
taxlaw-2815	629	1	133	133	NUM
taxlaw-2815	629	2	see	see	VERB
taxlaw-2815	629	3	,	,	PUNCT
taxlaw-2815	629	4	e.g.	e.g.	ADV
taxlaw-2815	629	5	,	,	PUNCT
taxlaw-2815	629	6	patrick	patrick	PROPN
taxlaw-2815	629	7	j.	j.	PROPN
taxlaw-2815	629	8	smith	smith	PROPN
taxlaw-2815	629	9	,	,	PUNCT
taxlaw-2815	629	10	gaps	gap	NOUN
taxlaw-2815	629	11	in	in	ADP
taxlaw-2815	629	12	the	the	DET
taxlaw-2815	629	13	seventh	seventh	ADJ
taxlaw-2815	629	14	circuit	circuit	NOUN
taxlaw-2815	629	15	’s	’s	PART
taxlaw-2815	629	16	reasoning	reasoning	NOUN
taxlaw-2815	629	17	in	in	ADP
taxlaw-2815	629	18	lantz	lantz	PROPN
taxlaw-2815	629	19	,	,	PUNCT
taxlaw-2815	629	20	2010	2010	NUM
taxlaw-2815	629	21	tax	tax	NOUN
taxlaw-2815	629	22	notes	note	NOUN
taxlaw-2815	629	23	today	today	NOUN
taxlaw-2815	629	24	186	186	NUM
taxlaw-2815	629	25	-	-	SYM
taxlaw-2815	629	26	19	19	NUM
taxlaw-2815	629	27	(	(	PUNCT
taxlaw-2815	629	28	2010	2010	NUM
taxlaw-2815	629	29	)	)	PUNCT
taxlaw-2815	629	30	(	(	PUNCT
taxlaw-2815	629	31	criticizing	criticize	VERB
taxlaw-2815	629	32	the	the	DET
taxlaw-2815	629	33	seventh	seventh	ADJ
taxlaw-2815	629	34	circuit	circuit	NOUN
taxlaw-2815	629	35	opinion	opinion	NOUN
taxlaw-2815	629	36	)	)	PUNCT
taxlaw-2815	629	37	;	;	PUNCT
taxlaw-2815	629	38	bryan	bryan	PROPN
taxlaw-2815	629	39	t.	t.	PROPN
taxlaw-2815	629	40	camp	camp	PROPN
taxlaw-2815	629	41	,	,	PUNCT
taxlaw-2815	629	42	interpreting	interpret	VERB
taxlaw-2815	629	43	statutory	statutory	ADJ
taxlaw-2815	629	44	silence	silence	NOUN
taxlaw-2815	629	45	,	,	PUNCT
taxlaw-2815	629	46	2010	2010	NUM
taxlaw-2815	629	47	tax	tax	NOUN
taxlaw-2815	629	48	notes	note	NOUN
taxlaw-2815	629	49	today	today	NOUN
taxlaw-2815	629	50	148	148	NUM
taxlaw-2815	629	51	-	-	SYM
taxlaw-2815	629	52	6	6	NUM
taxlaw-2815	629	53	(	(	PUNCT
taxlaw-2815	629	54	2010	2010	NUM
taxlaw-2815	629	55	)	)	PUNCT
taxlaw-2815	629	56	(	(	PUNCT
taxlaw-2815	629	57	analyzing	analyze	VERB
taxlaw-2815	629	58	the	the	DET
taxlaw-2815	629	59	tax	tax	NOUN
taxlaw-2815	629	60	court	court	NOUN
taxlaw-2815	629	61	’s	’s	PART
taxlaw-2815	629	62	decision	decision	NOUN
taxlaw-2815	629	63	)	)	PUNCT
taxlaw-2815	629	64	.	.	PUNCT
taxlaw-2815	630	1	134	134	NUM
taxlaw-2815	630	2	see	see	VERB
taxlaw-2815	630	3	nat’l	nat’l	NOUN
taxlaw-2815	630	4	taxpayer	taxpayer	NOUN
taxlaw-2815	630	5	advocate	advocate	NOUN
taxlaw-2815	630	6	,	,	PUNCT
taxlaw-2815	630	7	allow	allow	VERB
taxlaw-2815	630	8	taxpayers	taxpayer	NOUN
taxlaw-2815	630	9	to	to	PART
taxlaw-2815	630	10	request	request	VERB
taxlaw-2815	630	11	equitable	equitable	ADJ
taxlaw-2815	630	12	relief	relief	NOUN
taxlaw-2815	630	13	under	under	ADP
taxlaw-2815	630	14	internal	internal	ADJ
taxlaw-2815	630	15	revenue	revenue	NOUN
taxlaw-2815	630	16	code	code	PROPN
taxlaw-2815	630	17	6015(f	6015(f	NUM
taxlaw-2815	630	18	)	)	PUNCT
taxlaw-2815	630	19	or	or	CCONJ
taxlaw-2815	630	20	66(c	66(c	NUM
taxlaw-2815	630	21	)	)	PUNCT
taxlaw-2815	630	22	at	at	ADP
taxlaw-2815	630	23	any	any	DET
taxlaw-2815	630	24	time	time	NOUN
taxlaw-2815	630	25	before	before	ADP
taxlaw-2815	630	26	expiration	expiration	NOUN
taxlaw-2815	630	27	of	of	ADP
taxlaw-2815	630	28	the	the	DET
taxlaw-2815	630	29	period	period	NOUN
taxlaw-2815	630	30	of	of	ADP
taxlaw-2815	630	31	limitations	limitation	NOUN
taxlaw-2815	630	32	on	on	ADP
taxlaw-2815	630	33	collection	collection	NOUN
taxlaw-2815	630	34	and	and	CCONJ
taxlaw-2815	630	35	to	to	PART
taxlaw-2815	630	36	raise	raise	VERB
taxlaw-2815	630	37	innocent	innocent	ADJ
taxlaw-2815	630	38	spouse	spouse	NOUN
taxlaw-2815	630	39	relief	relief	NOUN
taxlaw-2815	630	40	as	as	ADP
taxlaw-2815	630	41	a	a	DET
taxlaw-2815	630	42	defense	defense	NOUN
taxlaw-2815	630	43	in	in	ADP
taxlaw-2815	630	44	collection	collection	NOUN
taxlaw-2815	630	45	actions	action	NOUN
taxlaw-2815	630	46	1	1	NUM
taxlaw-2815	630	47	,	,	PUNCT
taxlaw-2815	630	48	2010	2010	NUM
taxlaw-2815	630	49	ann	ann	PROPN
taxlaw-2815	630	50	.	.	PUNCT
taxlaw-2815	630	51	rep	rep	PROPN
taxlaw-2815	630	52	.	.	PROPN
taxlaw-2815	630	53	to	to	PART
taxlaw-2815	630	54	cong	cong	VERB
taxlaw-2815	630	55	.	.	PUNCT
taxlaw-2815	631	1	377–78	377–78	NUM
taxlaw-2815	631	2	(	(	PUNCT
taxlaw-2815	631	3	2010	2010	NUM
taxlaw-2815	631	4	)	)	PUNCT
taxlaw-2815	631	5	.	.	PUNCT
taxlaw-2815	632	1	135	135	NUM
taxlaw-2815	632	2	press	press	NOUN
taxlaw-2815	632	3	release	release	NOUN
taxlaw-2815	632	4	,	,	PUNCT
taxlaw-2815	632	5	s.	s.	PROPN
taxlaw-2815	632	6	fin	fin	PROPN
taxlaw-2815	632	7	.	.	PUNCT
taxlaw-2815	633	1	comm	comm	NOUN
taxlaw-2815	633	2	.	.	PUNCT
taxlaw-2815	633	3	,	,	PUNCT
taxlaw-2815	633	4	baucus	baucus	PROPN
taxlaw-2815	633	5	,	,	PUNCT
taxlaw-2815	633	6	harkin	harkin	X
taxlaw-2815	633	7	,	,	PUNCT
taxlaw-2815	633	8	sherrod	sherrod	PROPN
taxlaw-2815	633	9	brown	brown	ADJ
taxlaw-2815	633	10	call	call	NOUN
taxlaw-2815	633	11	on	on	ADP
taxlaw-2815	633	12	irs	irs	PROPN
taxlaw-2815	633	13	to	to	PART
taxlaw-2815	633	14	give	give	VERB
taxlaw-2815	633	15	innocent	innocent	ADJ
taxlaw-2815	633	16	spouses	spouse	NOUN
taxlaw-2815	633	17	more	more	ADJ
taxlaw-2815	633	18	time	time	NOUN
taxlaw-2815	633	19	to	to	PART
taxlaw-2815	633	20	file	file	VERB
taxlaw-2815	633	21	for	for	ADP
taxlaw-2815	633	22	tax	tax	NOUN
taxlaw-2815	633	23	relief	relief	NOUN
taxlaw-2815	633	24	(	(	PUNCT
taxlaw-2815	633	25	apr	apr	PROPN
taxlaw-2815	633	26	.	.	PROPN
taxlaw-2815	633	27	18	18	NUM
taxlaw-2815	633	28	,	,	PUNCT
taxlaw-2815	633	29	2011	2011	NUM
taxlaw-2815	633	30	)	)	PUNCT
taxlaw-2815	633	31	.	.	PUNCT
taxlaw-2815	634	1	136	136	NUM
taxlaw-2815	634	2	i.r.s	i.r.	NOUN
taxlaw-2815	634	3	.	.	PUNCT
taxlaw-2815	635	1	notice	notice	VERB
taxlaw-2815	635	2	2011	2011	NUM
taxlaw-2815	635	3	-	-	SYM
taxlaw-2815	635	4	70	70	NUM
taxlaw-2815	635	5	,	,	PUNCT
taxlaw-2815	635	6	2011	2011	NUM
taxlaw-2815	635	7	-	-	SYM
taxlaw-2815	635	8	32	32	NUM
taxlaw-2815	635	9	i.r.b	i.r.b	NOUN
taxlaw-2815	635	10	.	.	PUNCT
taxlaw-2815	635	11	135	135	NUM
taxlaw-2815	635	12	.	.	NOUN
taxlaw-2815	635	13	137	137	NUM
taxlaw-2815	635	14	i.r.s	i.r.	NOUN
taxlaw-2815	635	15	.	.	PUNCT
taxlaw-2815	636	1	news	news	NOUN
taxlaw-2815	636	2	release	release	NOUN
taxlaw-2815	636	3	ir-2011	ir-2011	NOUN
taxlaw-2815	636	4	-	-	PUNCT
taxlaw-2815	636	5	80	80	NUM
taxlaw-2815	636	6	(	(	PUNCT
taxlaw-2815	636	7	july	july	PROPN
taxlaw-2815	636	8	25	25	NUM
taxlaw-2815	636	9	,	,	PUNCT
taxlaw-2815	636	10	2011	2011	NUM
taxlaw-2815	636	11	)	)	PUNCT
taxlaw-2815	636	12	.	.	PUNCT
taxlaw-2815	637	1	2012	2012	NUM
taxlaw-2815	637	2	]	]	PUNCT
taxlaw-2815	637	3	decoupling	decouple	VERB
taxlaw-2815	637	4	taxes	taxis	NOUN
taxlaw-2815	637	5	and	and	CCONJ
taxlaw-2815	637	6	marriage	marriage	NOUN
taxlaw-2815	637	7	119	119	NUM
taxlaw-2815	637	8	requested	request	VERB
taxlaw-2815	637	9	within	within	ADP
taxlaw-2815	637	10	the	the	DET
taxlaw-2815	637	11	two	two	NUM
taxlaw-2815	637	12	-	-	PUNCT
taxlaw-2815	637	13	year	year	NOUN
taxlaw-2815	637	14	limit.138	limit.138	NOUN
taxlaw-2815	637	15	the	the	DET
taxlaw-2815	637	16	new	new	ADJ
taxlaw-2815	637	17	guidance	guidance	NOUN
taxlaw-2815	637	18	is	be	AUX
taxlaw-2815	637	19	a	a	DET
taxlaw-2815	637	20	taxpayer	taxpayer	NOUN
taxlaw-2815	637	21	friendly	friendly	ADJ
taxlaw-2815	637	22	outcome	outcome	NOUN
taxlaw-2815	637	23	—	—	PUNCT
taxlaw-2815	637	24	and	and	CCONJ
taxlaw-2815	637	25	good	good	ADJ
taxlaw-2815	637	26	for	for	ADP
taxlaw-2815	637	27	a	a	DET
taxlaw-2815	637	28	spouse	spouse	NOUN
taxlaw-2815	637	29	like	like	ADP
taxlaw-2815	637	30	ms	ms	PROPN
taxlaw-2815	637	31	.	.	PROPN
taxlaw-2815	637	32	lantz	lantz	PROPN
taxlaw-2815	637	33	,	,	PUNCT
taxlaw-2815	637	34	whose	whose	DET
taxlaw-2815	637	35	case	case	NOUN
taxlaw-2815	637	36	would	would	AUX
taxlaw-2815	637	37	have	have	AUX
taxlaw-2815	637	38	granted	grant	VERB
taxlaw-2815	637	39	relief	relief	NOUN
taxlaw-2815	637	40	on	on	ADP
taxlaw-2815	637	41	the	the	DET
taxlaw-2815	637	42	merits	merit	NOUN
taxlaw-2815	637	43	if	if	SCONJ
taxlaw-2815	637	44	it	it	PRON
taxlaw-2815	637	45	had	have	AUX
taxlaw-2815	637	46	been	be	AUX
taxlaw-2815	637	47	requested	request	VERB
taxlaw-2815	637	48	timely	timely	ADV
taxlaw-2815	637	49	—	—	PUNCT
taxlaw-2815	637	50	as	as	SCONJ
taxlaw-2815	637	51	it	it	PRON
taxlaw-2815	637	52	will	will	AUX
taxlaw-2815	637	53	once	once	ADV
taxlaw-2815	637	54	again	again	ADV
taxlaw-2815	637	55	broaden	broaden	VERB
taxlaw-2815	637	56	the	the	DET
taxlaw-2815	637	57	circumstances	circumstance	NOUN
taxlaw-2815	637	58	for	for	ADP
taxlaw-2815	637	59	relief	relief	NOUN
taxlaw-2815	637	60	.	.	PUNCT
taxlaw-2815	638	1	an	an	DET
taxlaw-2815	638	2	accompanying	accompanying	ADJ
taxlaw-2815	638	3	increase	increase	NOUN
taxlaw-2815	638	4	in	in	ADP
taxlaw-2815	638	5	requests	request	NOUN
taxlaw-2815	638	6	,	,	PUNCT
taxlaw-2815	638	7	however	however	ADV
taxlaw-2815	638	8	,	,	PUNCT
taxlaw-2815	638	9	will	will	AUX
taxlaw-2815	638	10	further	far	ADV
taxlaw-2815	638	11	burden	burden	VERB
taxlaw-2815	638	12	a	a	DET
taxlaw-2815	638	13	system	system	NOUN
taxlaw-2815	638	14	that	that	PRON
taxlaw-2815	638	15	already	already	ADV
taxlaw-2815	638	16	receives	receive	VERB
taxlaw-2815	638	17	fifty	fifty	NUM
taxlaw-2815	638	18	thousand	thousand	NUM
taxlaw-2815	638	19	such	such	ADJ
taxlaw-2815	638	20	requests	request	NOUN
taxlaw-2815	638	21	annually	annually	ADV
taxlaw-2815	638	22	.	.	PUNCT
taxlaw-2815	639	1	a	a	DET
taxlaw-2815	639	2	few	few	ADJ
taxlaw-2815	639	3	months	month	NOUN
taxlaw-2815	639	4	later	later	ADV
taxlaw-2815	639	5	,	,	PUNCT
taxlaw-2815	639	6	in	in	ADP
taxlaw-2815	639	7	january	january	PROPN
taxlaw-2815	639	8	2012	2012	NUM
taxlaw-2815	639	9	,	,	PUNCT
taxlaw-2815	639	10	the	the	DET
taxlaw-2815	639	11	service	service	NOUN
taxlaw-2815	639	12	released	release	VERB
taxlaw-2815	639	13	notice	notice	NOUN
taxlaw-2815	639	14	2012	2012	NUM
taxlaw-2815	639	15	-	-	SYM
taxlaw-2815	639	16	8	8	NUM
taxlaw-2815	639	17	,	,	PUNCT
taxlaw-2815	639	18	which	which	PRON
taxlaw-2815	639	19	introduced	introduce	VERB
taxlaw-2815	639	20	a	a	DET
taxlaw-2815	639	21	proposed	propose	VERB
taxlaw-2815	639	22	revenue	revenue	NOUN
taxlaw-2815	639	23	procedure	procedure	NOUN
taxlaw-2815	639	24	that	that	PRON
taxlaw-2815	639	25	would	would	AUX
taxlaw-2815	639	26	update	update	VERB
taxlaw-2815	639	27	and	and	CCONJ
taxlaw-2815	639	28	supersede	supersede	VERB
taxlaw-2815	639	29	revenue	revenue	NOUN
taxlaw-2815	639	30	procedure	procedure	NOUN
taxlaw-2815	639	31	2003	2003	NUM
taxlaw-2815	639	32	-	-	SYM
taxlaw-2815	639	33	61.139	61.139	NUM
taxlaw-2815	639	34	in	in	ADP
taxlaw-2815	639	35	the	the	DET
taxlaw-2815	639	36	press	press	NOUN
taxlaw-2815	639	37	release	release	NOUN
taxlaw-2815	639	38	accompanying	accompany	VERB
taxlaw-2815	639	39	the	the	DET
taxlaw-2815	639	40	notice	notice	NOUN
taxlaw-2815	639	41	,	,	PUNCT
taxlaw-2815	639	42	irs	irs	PROPN
taxlaw-2815	639	43	commissioner	commissioner	PROPN
taxlaw-2815	639	44	doug	doug	PROPN
taxlaw-2815	639	45	shulman	shulman	PROPN
taxlaw-2815	639	46	stated	state	VERB
taxlaw-2815	639	47	,	,	PUNCT
taxlaw-2815	639	48	“	"	PUNCT
taxlaw-2815	639	49	the	the	DET
taxlaw-2815	639	50	irs	irs	PROPN
taxlaw-2815	639	51	is	be	AUX
taxlaw-2815	639	52	significantly	significantly	ADV
taxlaw-2815	639	53	changing	change	VERB
taxlaw-2815	639	54	the	the	DET
taxlaw-2815	639	55	way	way	NOUN
taxlaw-2815	639	56	we	we	PRON
taxlaw-2815	639	57	determine	determine	VERB
taxlaw-2815	639	58	innocent	innocent	ADJ
taxlaw-2815	639	59	spouse	spouse	NOUN
taxlaw-2815	639	60	relief	relief	NOUN
taxlaw-2815	639	61	.	.	PUNCT
taxlaw-2815	640	1	these	these	DET
taxlaw-2815	640	2	improvements	improvement	NOUN
taxlaw-2815	640	3	should	should	AUX
taxlaw-2815	640	4	dramatically	dramatically	ADV
taxlaw-2815	640	5	enhance	enhance	VERB
taxlaw-2815	640	6	our	our	PRON
taxlaw-2815	640	7	process	process	NOUN
taxlaw-2815	640	8	to	to	PART
taxlaw-2815	640	9	make	make	VERB
taxlaw-2815	640	10	it	it	PRON
taxlaw-2815	640	11	fairer	fair	ADJ
taxlaw-2815	640	12	for	for	ADP
taxlaw-2815	640	13	victimized	victimize	VERB
taxlaw-2815	640	14	taxpayers	taxpayer	NOUN
taxlaw-2815	640	15	facing	face	VERB
taxlaw-2815	640	16	difficult	difficult	ADJ
taxlaw-2815	640	17	situations	situation	NOUN
taxlaw-2815	640	18	.	.	PUNCT
taxlaw-2815	641	1	”140	”140	ADP
taxlaw-2815	641	2	the	the	DET
taxlaw-2815	641	3	notice	notice	NOUN
taxlaw-2815	641	4	proposes	propose	VERB
taxlaw-2815	641	5	a	a	DET
taxlaw-2815	641	6	procedure	procedure	NOUN
taxlaw-2815	641	7	for	for	ADP
taxlaw-2815	641	8	certain	certain	ADJ
taxlaw-2815	641	9	streamlined	streamlined	ADJ
taxlaw-2815	641	10	case	case	NOUN
taxlaw-2815	641	11	determinations,141	determinations,141	INTJ
taxlaw-2815	641	12	which	which	PRON
taxlaw-2815	641	13	sounds	sound	VERB
taxlaw-2815	641	14	as	as	SCONJ
taxlaw-2815	641	15	though	though	SCONJ
taxlaw-2815	641	16	the	the	DET
taxlaw-2815	641	17	service	service	NOUN
taxlaw-2815	641	18	intends	intend	VERB
taxlaw-2815	641	19	to	to	PART
taxlaw-2815	641	20	add	add	VERB
taxlaw-2815	641	21	efficiency	efficiency	NOUN
taxlaw-2815	641	22	to	to	ADP
taxlaw-2815	641	23	the	the	DET
taxlaw-2815	641	24	process	process	NOUN
taxlaw-2815	641	25	.	.	PUNCT
taxlaw-2815	642	1	however	however	ADV
taxlaw-2815	642	2	,	,	PUNCT
taxlaw-2815	642	3	it	it	PRON
taxlaw-2815	642	4	does	do	AUX
taxlaw-2815	642	5	not	not	PART
taxlaw-2815	642	6	specify	specify	VERB
taxlaw-2815	642	7	what	what	PRON
taxlaw-2815	642	8	is	be	AUX
taxlaw-2815	642	9	meant	mean	VERB
taxlaw-2815	642	10	by	by	ADP
taxlaw-2815	642	11	“	"	PUNCT
taxlaw-2815	642	12	streamlined	streamlined	ADJ
taxlaw-2815	642	13	.	.	PUNCT
taxlaw-2815	642	14	”	"	PUNCT
taxlaw-2815	643	1	at	at	ADP
taxlaw-2815	643	2	the	the	DET
taxlaw-2815	643	3	same	same	ADJ
taxlaw-2815	643	4	time	time	NOUN
taxlaw-2815	643	5	,	,	PUNCT
taxlaw-2815	643	6	another	another	DET
taxlaw-2815	643	7	section	section	NOUN
taxlaw-2815	643	8	of	of	ADP
taxlaw-2815	643	9	the	the	DET
taxlaw-2815	643	10	proposed	propose	VERB
taxlaw-2815	643	11	revenue	revenue	NOUN
taxlaw-2815	643	12	procedure	procedure	NOUN
taxlaw-2815	643	13	expands	expand	VERB
taxlaw-2815	643	14	how	how	SCONJ
taxlaw-2815	643	15	the	the	DET
taxlaw-2815	643	16	service	service	NOUN
taxlaw-2815	643	17	can	can	AUX
taxlaw-2815	643	18	weigh	weigh	VERB
taxlaw-2815	643	19	abuse	abuse	NOUN
taxlaw-2815	643	20	and	and	CCONJ
taxlaw-2815	643	21	financial	financial	ADJ
taxlaw-2815	643	22	control	control	NOUN
taxlaw-2815	643	23	in	in	ADP
taxlaw-2815	643	24	cases	case	NOUN
taxlaw-2815	643	25	involving	involve	VERB
taxlaw-2815	643	26	an	an	DET
taxlaw-2815	643	27	underpayment;142	underpayment;142	PROPN
taxlaw-2815	643	28	while	while	SCONJ
taxlaw-2815	643	29	this	this	PRON
taxlaw-2815	643	30	potentially	potentially	ADV
taxlaw-2815	643	31	broadens	broaden	VERB
taxlaw-2815	643	32	the	the	DET
taxlaw-2815	643	33	grounds	ground	NOUN
taxlaw-2815	643	34	for	for	ADP
taxlaw-2815	643	35	relief	relief	NOUN
taxlaw-2815	643	36	for	for	ADP
taxlaw-2815	643	37	innocent	innocent	ADJ
taxlaw-2815	643	38	spouses	spouse	NOUN
taxlaw-2815	643	39	,	,	PUNCT
taxlaw-2815	643	40	it	it	PRON
taxlaw-2815	643	41	could	could	AUX
taxlaw-2815	643	42	also	also	ADV
taxlaw-2815	643	43	make	make	VERB
taxlaw-2815	643	44	the	the	DET
taxlaw-2815	643	45	determination	determination	NOUN
taxlaw-2815	643	46	even	even	ADV
taxlaw-2815	643	47	more	more	ADV
taxlaw-2815	643	48	fact	fact	NOUN
taxlaw-2815	643	49	-	-	PUNCT
taxlaw-2815	643	50	intensive	intensive	ADJ
taxlaw-2815	643	51	.	.	PUNCT
taxlaw-2815	644	1	the	the	DET
taxlaw-2815	644	2	innocent	innocent	ADJ
taxlaw-2815	644	3	spouse	spouse	NOUN
taxlaw-2815	644	4	relief	relief	NOUN
taxlaw-2815	644	5	process	process	NOUN
taxlaw-2815	644	6	has	have	AUX
taxlaw-2815	644	7	evolved	evolve	VERB
taxlaw-2815	644	8	considerably	considerably	ADV
taxlaw-2815	644	9	since	since	SCONJ
taxlaw-2815	644	10	its	its	PRON
taxlaw-2815	644	11	debut	debut	NOUN
taxlaw-2815	644	12	in	in	ADP
taxlaw-2815	644	13	1971	1971	NUM
taxlaw-2815	644	14	.	.	PUNCT
taxlaw-2815	645	1	relief	relief	NOUN
taxlaw-2815	645	2	has	have	AUX
taxlaw-2815	645	3	been	be	AUX
taxlaw-2815	645	4	expanded	expand	VERB
taxlaw-2815	645	5	to	to	PART
taxlaw-2815	645	6	include	include	VERB
taxlaw-2815	645	7	more	more	ADJ
taxlaw-2815	645	8	taxpayers	taxpayer	NOUN
taxlaw-2815	645	9	,	,	PUNCT
taxlaw-2815	645	10	and	and	CCONJ
taxlaw-2815	645	11	the	the	DET
taxlaw-2815	645	12	taxpayers	taxpayer	NOUN
taxlaw-2815	645	13	have	have	AUX
taxlaw-2815	645	14	been	be	AUX
taxlaw-2815	645	15	granted	grant	VERB
taxlaw-2815	645	16	more	more	ADV
taxlaw-2815	645	17	extensive	extensive	ADJ
taxlaw-2815	645	18	rights	right	NOUN
taxlaw-2815	645	19	of	of	ADP
taxlaw-2815	645	20	appeal	appeal	NOUN
taxlaw-2815	645	21	.	.	PUNCT
taxlaw-2815	646	1	from	from	ADP
taxlaw-2815	646	2	a	a	DET
taxlaw-2815	646	3	due	due	ADJ
taxlaw-2815	646	4	process	process	NOUN
taxlaw-2815	646	5	standpoint	standpoint	NOUN
taxlaw-2815	646	6	,	,	PUNCT
taxlaw-2815	646	7	these	these	DET
taxlaw-2815	646	8	evolutions	evolution	NOUN
taxlaw-2815	646	9	are	be	AUX
taxlaw-2815	646	10	admirable	admirable	ADJ
taxlaw-2815	646	11	.	.	PUNCT
taxlaw-2815	647	1	congress	congress	PROPN
taxlaw-2815	647	2	is	be	AUX
taxlaw-2815	647	3	sympathetic	sympathetic	ADJ
taxlaw-2815	647	4	to	to	ADP
taxlaw-2815	647	5	the	the	DET
taxlaw-2815	647	6	plight	plight	NOUN
taxlaw-2815	647	7	of	of	ADP
taxlaw-2815	647	8	the	the	DET
taxlaw-2815	647	9	“	"	PUNCT
taxlaw-2815	647	10	innocent	innocent	ADJ
taxlaw-2815	647	11	spouse	spouse	NOUN
taxlaw-2815	647	12	,	,	PUNCT
taxlaw-2815	647	13	”	"	PUNCT
taxlaw-2815	647	14	as	as	SCONJ
taxlaw-2815	647	15	was	be	AUX
taxlaw-2815	647	16	made	make	VERB
taxlaw-2815	647	17	clear	clear	ADJ
taxlaw-2815	647	18	in	in	ADP
taxlaw-2815	647	19	the	the	DET
taxlaw-2815	647	20	hearings	hearing	NOUN
taxlaw-2815	647	21	and	and	CCONJ
taxlaw-2815	647	22	legislative	legislative	ADJ
taxlaw-2815	647	23	history	history	NOUN
taxlaw-2815	647	24	relating	relate	VERB
taxlaw-2815	647	25	to	to	ADP
taxlaw-2815	647	26	the	the	DET
taxlaw-2815	647	27	1998	1998	NUM
taxlaw-2815	647	28	act	act	NOUN
taxlaw-2815	647	29	and	and	CCONJ
taxlaw-2815	647	30	again	again	ADV
taxlaw-2815	647	31	recently	recently	ADV
taxlaw-2815	647	32	by	by	ADP
taxlaw-2815	647	33	senator	senator	NOUN
taxlaw-2815	647	34	baucus.143	baucus.143	VERB
taxlaw-2815	647	35	so	so	SCONJ
taxlaw-2815	647	36	in	in	ADP
taxlaw-2815	647	37	light	light	NOUN
taxlaw-2815	647	38	of	of	ADP
taxlaw-2815	647	39	the	the	DET
taxlaw-2815	647	40	complicated	complicated	ADJ
taxlaw-2815	647	41	and	and	CCONJ
taxlaw-2815	647	42	time	time	NOUN
taxlaw-2815	647	43	-	-	PUNCT
taxlaw-2815	647	44	consuming	consume	VERB
taxlaw-2815	647	45	relief	relief	NOUN
taxlaw-2815	647	46	process	process	NOUN
taxlaw-2815	647	47	,	,	PUNCT
taxlaw-2815	647	48	why	why	SCONJ
taxlaw-2815	647	49	has	have	AUX
taxlaw-2815	647	50	congress	congress	PROPN
taxlaw-2815	647	51	chosen	choose	VERB
taxlaw-2815	647	52	not	not	PART
taxlaw-2815	647	53	to	to	PART
taxlaw-2815	647	54	fix	fix	VERB
taxlaw-2815	647	55	the	the	DET
taxlaw-2815	647	56	root	root	NOUN
taxlaw-2815	647	57	of	of	ADP
taxlaw-2815	647	58	the	the	DET
taxlaw-2815	647	59	problem	problem	NOUN
taxlaw-2815	647	60	by	by	ADP
taxlaw-2815	647	61	eliminating	eliminate	VERB
taxlaw-2815	647	62	joint	joint	ADJ
taxlaw-2815	647	63	and	and	CCONJ
taxlaw-2815	647	64	several	several	ADJ
taxlaw-2815	647	65	liability	liability	NOUN
taxlaw-2815	647	66	?	?	PUNCT
taxlaw-2815	648	1	part	part	NOUN
taxlaw-2815	648	2	iv	iv	PRON
taxlaw-2815	648	3	will	will	AUX
taxlaw-2815	648	4	offer	offer	VERB
taxlaw-2815	648	5	some	some	DET
taxlaw-2815	648	6	perspective	perspective	NOUN
taxlaw-2815	648	7	,	,	PUNCT
taxlaw-2815	648	8	with	with	ADP
taxlaw-2815	648	9	the	the	DET
taxlaw-2815	648	10	benefit	benefit	NOUN
taxlaw-2815	648	11	of	of	ADP
taxlaw-2815	648	12	hindsight	hindsight	NOUN
taxlaw-2815	648	13	.	.	PUNCT
taxlaw-2815	649	1	iv	iv	X
taxlaw-2815	649	2	.	.	PUNCT
taxlaw-2815	649	3	solutions	solution	NOUN
taxlaw-2815	649	4	–	–	PUNCT
taxlaw-2815	649	5	revisiting	revisit	VERB
taxlaw-2815	649	6	the	the	DET
taxlaw-2815	649	7	treasury	treasury	PROPN
taxlaw-2815	649	8	department	department	PROPN
taxlaw-2815	649	9	’s	’s	PART
taxlaw-2815	649	10	recommendation	recommendation	NOUN
taxlaw-2815	649	11	to	to	PART
taxlaw-2815	649	12	expand	expand	VERB
taxlaw-2815	649	13	innocent	innocent	ADJ
taxlaw-2815	649	14	spouse	spouse	NOUN
taxlaw-2815	649	15	relief	relief	NOUN
taxlaw-2815	649	16	instead	instead	ADV
taxlaw-2815	649	17	of	of	ADP
taxlaw-2815	649	18	eliminate	eliminate	VERB
taxlaw-2815	649	19	joint	joint	ADJ
taxlaw-2815	649	20	and	and	CCONJ
taxlaw-2815	649	21	several	several	ADJ
taxlaw-2815	649	22	liability	liability	NOUN
taxlaw-2815	649	23	in	in	ADP
taxlaw-2815	649	24	1996	1996	NUM
taxlaw-2815	649	25	,	,	PUNCT
taxlaw-2815	649	26	congress	congress	PROPN
taxlaw-2815	649	27	directed	direct	VERB
taxlaw-2815	649	28	the	the	DET
taxlaw-2815	649	29	treasury	treasury	PROPN
taxlaw-2815	649	30	department	department	PROPN
taxlaw-2815	649	31	to	to	PART
taxlaw-2815	649	32	conduct	conduct	VERB
taxlaw-2815	649	33	a	a	DET
taxlaw-2815	649	34	study	study	NOUN
taxlaw-2815	649	35	of	of	ADP
taxlaw-2815	649	36	four	four	NUM
taxlaw-2815	649	37	issues	issue	NOUN
taxlaw-2815	649	38	related	relate	VERB
taxlaw-2815	649	39	to	to	ADP
taxlaw-2815	649	40	joint	joint	ADJ
taxlaw-2815	649	41	returns	return	NOUN
taxlaw-2815	649	42	.	.	PUNCT
taxlaw-2815	650	1	the	the	DET
taxlaw-2815	650	2	three	three	NUM
taxlaw-2815	650	3	that	that	PRON
taxlaw-2815	650	4	are	be	AUX
taxlaw-2815	650	5	relevant	relevant	ADJ
taxlaw-2815	650	6	to	to	ADP
taxlaw-2815	650	7	this	this	DET
taxlaw-2815	650	8	article	article	NOUN
taxlaw-2815	650	9	included	include	VERB
taxlaw-2815	650	10	:	:	PUNCT
taxlaw-2815	650	11	(	(	PUNCT
taxlaw-2815	650	12	1	1	X
taxlaw-2815	650	13	)	)	PUNCT
taxlaw-2815	650	14	the	the	DET
taxlaw-2815	650	15	effects	effect	NOUN
taxlaw-2815	650	16	of	of	ADP
taxlaw-2815	650	17	changing	change	VERB
taxlaw-2815	650	18	from	from	ADP
taxlaw-2815	650	19	a	a	DET
taxlaw-2815	650	20	joint	joint	ADJ
taxlaw-2815	650	21	and	and	CCONJ
taxlaw-2815	650	22	several	several	ADJ
taxlaw-2815	650	23	liability	liability	NOUN
taxlaw-2815	650	24	standard	standard	NOUN
taxlaw-2815	650	25	to	to	ADP
taxlaw-2815	650	26	a	a	DET
taxlaw-2815	650	27	proportionate	proportionate	ADJ
taxlaw-2815	650	28	liability	liability	NOUN
taxlaw-2815	650	29	standard	standard	NOUN
taxlaw-2815	650	30	;	;	PUNCT
taxlaw-2815	650	31	(	(	PUNCT
taxlaw-2815	650	32	2	2	X
taxlaw-2815	650	33	)	)	PUNCT
taxlaw-2815	650	34	the	the	DET
taxlaw-2815	650	35	effects	effect	NOUN
taxlaw-2815	650	36	of	of	ADP
taxlaw-2815	650	37	allowing	allow	VERB
taxlaw-2815	650	38	the	the	DET
taxlaw-2815	650	39	service	service	NOUN
taxlaw-2815	650	40	to	to	PART
taxlaw-2815	650	41	be	be	AUX
taxlaw-2815	650	42	bound	bind	VERB
taxlaw-2815	650	43	in	in	ADP
taxlaw-2815	650	44	collections	collection	NOUN
taxlaw-2815	650	45	efforts	effort	NOUN
taxlaw-2815	650	46	by	by	ADP
taxlaw-2815	650	47	the	the	DET
taxlaw-2815	650	48	allocation	allocation	NOUN
taxlaw-2815	650	49	of	of	ADP
taxlaw-2815	650	50	joint	joint	ADJ
taxlaw-2815	650	51	liability	liability	NOUN
taxlaw-2815	650	52	in	in	ADP
taxlaw-2815	650	53	a	a	DET
taxlaw-2815	650	54	divorce	divorce	NOUN
taxlaw-2815	650	55	decree	decree	NOUN
taxlaw-2815	650	56	;	;	PUNCT
taxlaw-2815	650	57	(	(	PUNCT
taxlaw-2815	650	58	3	3	X
taxlaw-2815	650	59	)	)	PUNCT
taxlaw-2815	650	60	whether	whether	SCONJ
taxlaw-2815	650	61	the	the	DET
taxlaw-2815	650	62	innocent	innocent	ADJ
taxlaw-2815	650	63	spouse	spouse	NOUN
taxlaw-2815	650	64	provisions	provision	NOUN
taxlaw-2815	650	65	in	in	ADP
taxlaw-2815	650	66	effect	effect	NOUN
taxlaw-2815	650	67	at	at	ADP
taxlaw-2815	650	68	the	the	DET
taxlaw-2815	650	69	time	time	NOUN
taxlaw-2815	650	70	“	"	PUNCT
taxlaw-2815	650	71	provided	provide	VERB
taxlaw-2815	650	72	meaningful	meaningful	ADJ
taxlaw-2815	650	73	relief	relief	NOUN
taxlaw-2815	650	74	in	in	ADP
taxlaw-2815	650	75	all	all	DET
taxlaw-2815	650	76	cases	case	NOUN
taxlaw-2815	650	77	where	where	SCONJ
taxlaw-2815	650	78	the	the	DET
taxlaw-2815	650	79	relief	relief	NOUN
taxlaw-2815	650	80	was	be	AUX
taxlaw-2815	650	81	appropriate	appropriate	ADJ
taxlaw-2815	650	82	.	.	PUNCT
taxlaw-2815	650	83	”144	”144	PUNCT
taxlaw-2815	651	1	the	the	DET
taxlaw-2815	651	2	treasury	treasury	PROPN
taxlaw-2815	651	3	department	department	PROPN
taxlaw-2815	651	4	report	report	NOUN
taxlaw-2815	651	5	,	,	PUNCT
taxlaw-2815	651	6	which	which	PRON
taxlaw-2815	651	7	was	be	AUX
taxlaw-2815	651	8	released	release	VERB
taxlaw-2815	651	9	in	in	ADP
taxlaw-2815	651	10	february	february	PROPN
taxlaw-2815	651	11	of	of	ADP
taxlaw-2815	651	12	1998	1998	NUM
taxlaw-2815	651	13	,	,	PUNCT
taxlaw-2815	651	14	acknowledged	acknowledge	VERB
taxlaw-2815	651	15	that	that	SCONJ
taxlaw-2815	651	16	the	the	DET
taxlaw-2815	651	17	existing	exist	VERB
taxlaw-2815	651	18	joint	joint	NOUN
taxlaw-2815	651	19	and	and	CCONJ
taxlaw-2815	651	20	several	several	ADJ
taxlaw-2815	651	21	liability	liability	NOUN
taxlaw-2815	651	22	and	and	CCONJ
taxlaw-2815	651	23	innocent	innocent	ADJ
taxlaw-2815	651	24	spouse	spouse	NOUN
taxlaw-2815	651	25	rules	rule	NOUN
taxlaw-2815	651	26	were	be	AUX
taxlaw-2815	651	27	“	"	PUNCT
taxlaw-2815	651	28	imperfect	imperfect	ADJ
taxlaw-2815	651	29	in	in	ADP
taxlaw-2815	651	30	certain	certain	ADJ
taxlaw-2815	651	31	respects	respect	NOUN
taxlaw-2815	651	32	.	.	PUNCT
taxlaw-2815	652	1	”145	”145	NOUN
taxlaw-2815	653	1	it	it	PRON
taxlaw-2815	653	2	considered	consider	VERB
taxlaw-2815	653	3	the	the	DET
taxlaw-2815	653	4	pros	pro	NOUN
taxlaw-2815	653	5	and	and	CCONJ
taxlaw-2815	653	6	cons	con	NOUN
taxlaw-2815	653	7	of	of	ADP
taxlaw-2815	653	8	a	a	DET
taxlaw-2815	653	9	number	number	NOUN
taxlaw-2815	653	10	of	of	ADP
taxlaw-2815	653	11	various	various	ADJ
taxlaw-2815	653	12	proposals	proposal	NOUN
taxlaw-2815	653	13	to	to	PART
taxlaw-2815	653	14	modify	modify	VERB
taxlaw-2815	653	15	or	or	CCONJ
taxlaw-2815	653	16	eliminate	eliminate	VERB
taxlaw-2815	653	17	joint	joint	ADJ
taxlaw-2815	653	18	and	and	CCONJ
taxlaw-2815	653	19	several	several	ADJ
taxlaw-2815	653	20	liability	liability	NOUN
taxlaw-2815	653	21	,	,	PUNCT
taxlaw-2815	653	22	and	and	CCONJ
taxlaw-2815	653	23	concluded	conclude	VERB
taxlaw-2815	653	24	that	that	SCONJ
taxlaw-2815	653	25	each	each	PRON
taxlaw-2815	653	26	of	of	ADP
taxlaw-2815	653	27	the	the	DET
taxlaw-2815	653	28	138	138	NUM
taxlaw-2815	653	29	nat’l	nat’l	NOUN
taxlaw-2815	653	30	taxpayer	taxpayer	NOUN
taxlaw-2815	653	31	advocate	advocate	NOUN
taxlaw-2815	653	32	,	,	PUNCT
taxlaw-2815	653	33	unlimit	unlimit	ADJ
taxlaw-2815	653	34	innocent	innocent	ADJ
taxlaw-2815	653	35	spouse	spouse	NOUN
taxlaw-2815	653	36	equitable	equitable	ADJ
taxlaw-2815	653	37	relief	relief	NOUN
taxlaw-2815	653	38	,	,	PUNCT
taxlaw-2815	653	39	2	2	NUM
taxlaw-2815	653	40	2010	2010	NUM
taxlaw-2815	653	41	ann	ann	PROPN
taxlaw-2815	653	42	.	.	PUNCT
taxlaw-2815	653	43	rep	rep	PROPN
taxlaw-2815	653	44	.	.	PROPN
taxlaw-2815	653	45	to	to	PART
taxlaw-2815	653	46	cong	cong	VERB
taxlaw-2815	653	47	.	.	PUNCT
taxlaw-2815	654	1	11	11	NUM
taxlaw-2815	654	2	at	at	ADP
taxlaw-2815	654	3	n.54	n.54	PROPN
taxlaw-2815	654	4	(	(	PUNCT
taxlaw-2815	654	5	2010	2010	NUM
taxlaw-2815	654	6	)	)	PUNCT
taxlaw-2815	654	7	.	.	PUNCT
taxlaw-2815	655	1	139	139	NUM
taxlaw-2815	655	2	i.r.s	i.r.	NOUN
taxlaw-2815	655	3	.	.	PUNCT
taxlaw-2815	656	1	notice	notice	VERB
taxlaw-2815	656	2	2012	2012	NUM
taxlaw-2815	656	3	-	-	SYM
taxlaw-2815	656	4	8	8	NUM
taxlaw-2815	656	5	,	,	PUNCT
taxlaw-2815	656	6	2012	2012	NUM
taxlaw-2815	656	7	-	-	SYM
taxlaw-2815	656	8	4	4	NUM
taxlaw-2815	656	9	i.r.b	i.r.b	NOUN
taxlaw-2815	656	10	.	.	PUNCT
taxlaw-2815	657	1	309	309	NUM
taxlaw-2815	657	2	.	.	PUNCT
taxlaw-2815	658	1	140	140	NUM
taxlaw-2815	658	2	i.r.s	i.r.	NOUN
taxlaw-2815	658	3	.	.	PUNCT
taxlaw-2815	659	1	news	news	NOUN
taxlaw-2815	659	2	release	release	VERB
taxlaw-2815	659	3	ir-2012	ir-2012	NOUN
taxlaw-2815	659	4	-	-	PUNCT
taxlaw-2815	659	5	03	03	NUM
taxlaw-2815	659	6	(	(	PUNCT
taxlaw-2815	659	7	jan	jan	PROPN
taxlaw-2815	659	8	.	.	PROPN
taxlaw-2815	659	9	5	5	NUM
taxlaw-2815	659	10	,	,	PUNCT
taxlaw-2815	659	11	2012	2012	NUM
taxlaw-2815	659	12	)	)	PUNCT
taxlaw-2815	659	13	.	.	PUNCT
taxlaw-2815	660	1	141	141	NUM
taxlaw-2815	660	2	see	see	NOUN
taxlaw-2815	660	3	supra	supra	PROPN
taxlaw-2815	660	4	note	note	PROPN
taxlaw-2815	660	5	139	139	NUM
taxlaw-2815	660	6	,	,	PUNCT
taxlaw-2815	660	7	at	at	ADP
taxlaw-2815	660	8	§	§	PROPN
taxlaw-2815	660	9	4.02	4.02	NUM
taxlaw-2815	660	10	.	.	PUNCT
taxlaw-2815	660	11	142	142	NUM
taxlaw-2815	660	12	see	see	VERB
taxlaw-2815	660	13	i	i	PRON
taxlaw-2815	660	14	d.	d.	PROPN
taxlaw-2815	660	15	at	at	ADP
taxlaw-2815	660	16	§	§	PROPN
taxlaw-2815	660	17	4.03(2)(c)(ii	4.03(2)(c)(ii	PROPN
taxlaw-2815	660	18	)	)	PUNCT
taxlaw-2815	660	19	.	.	PUNCT
taxlaw-2815	661	1	143	143	NUM
taxlaw-2815	661	2	see	see	VERB
taxlaw-2815	661	3	supra	supra	PROPN
taxlaw-2815	661	4	notes	note	VERB
taxlaw-2815	661	5	93	93	NUM
taxlaw-2815	661	6	and	and	CCONJ
taxlaw-2815	661	7	135	135	NUM
taxlaw-2815	661	8	.	.	X
taxlaw-2815	661	9	144	144	NUM
taxlaw-2815	661	10	taxpayer	taxpayer	NOUN
taxlaw-2815	661	11	bill	bill	NOUN
taxlaw-2815	661	12	of	of	ADP
taxlaw-2815	661	13	rights	right	NOUN
taxlaw-2815	661	14	2	2	NUM
taxlaw-2815	661	15	,	,	PUNCT
taxlaw-2815	661	16	pub	pub	NOUN
taxlaw-2815	661	17	.	.	PUNCT
taxlaw-2815	662	1	l.	l.	PROPN
taxlaw-2815	662	2	no	no	INTJ
taxlaw-2815	662	3	.	.	PROPN
taxlaw-2815	663	1	104	104	NUM
taxlaw-2815	663	2	-	-	SYM
taxlaw-2815	663	3	168	168	NUM
taxlaw-2815	663	4	,	,	PUNCT
taxlaw-2815	663	5	§	§	PROPN
taxlaw-2815	663	6	401	401	NUM
taxlaw-2815	663	7	,	,	PUNCT
taxlaw-2815	663	8	110	110	NUM
taxlaw-2815	663	9	stat	stat	NOUN
taxlaw-2815	663	10	.	.	PUNCT
taxlaw-2815	664	1	1452	1452	NUM
taxlaw-2815	664	2	,	,	PUNCT
taxlaw-2815	664	3	1459	1459	NUM
taxlaw-2815	664	4	(	(	PUNCT
taxlaw-2815	664	5	1996	1996	NUM
taxlaw-2815	664	6	)	)	PUNCT
taxlaw-2815	664	7	.	.	PUNCT
taxlaw-2815	665	1	145	145	NUM
taxlaw-2815	665	2	1998	1998	NUM
taxlaw-2815	665	3	treas	trea	NOUN
taxlaw-2815	665	4	.	.	PUNCT
taxlaw-2815	666	1	report	report	NOUN
taxlaw-2815	666	2	on	on	ADP
taxlaw-2815	666	3	jl	jl	NOUN
taxlaw-2815	666	4	and	and	CCONJ
taxlaw-2815	666	5	is	be	AUX
taxlaw-2815	666	6	,	,	PUNCT
taxlaw-2815	666	7	supra	supra	PROPN
taxlaw-2815	666	8	note	note	NOUN
taxlaw-2815	666	9	22	22	NUM
taxlaw-2815	666	10	,	,	PUNCT
taxlaw-2815	666	11	at	at	ADP
taxlaw-2815	666	12	2	2	NUM
taxlaw-2815	666	13	.	.	SYM
taxlaw-2815	666	14	120	120	NUM
taxlaw-2815	666	15	columbia	columbia	PROPN
taxlaw-2815	666	16	journal	journal	PROPN
taxlaw-2815	666	17	of	of	ADP
taxlaw-2815	666	18	tax	tax	NOUN
taxlaw-2815	666	19	law	law	NOUN
taxlaw-2815	666	20	[	[	X
taxlaw-2815	666	21	vol.4:94	vol.4:94	DET
taxlaw-2815	666	22	proposals	proposal	NOUN
taxlaw-2815	666	23	had	have	VERB
taxlaw-2815	666	24	both	both	DET
taxlaw-2815	666	25	advantages	advantage	NOUN
taxlaw-2815	666	26	and	and	CCONJ
taxlaw-2815	666	27	defects	defect	NOUN
taxlaw-2815	666	28	.	.	PUNCT
taxlaw-2815	667	1	the	the	DET
taxlaw-2815	667	2	treasury	treasury	PROPN
taxlaw-2815	667	3	report	report	NOUN
taxlaw-2815	667	4	opted	opt	VERB
taxlaw-2815	667	5	instead	instead	ADV
taxlaw-2815	667	6	to	to	PART
taxlaw-2815	667	7	recommend	recommend	VERB
taxlaw-2815	667	8	legislative	legislative	ADJ
taxlaw-2815	667	9	changes	change	NOUN
taxlaw-2815	667	10	that	that	PRON
taxlaw-2815	667	11	would	would	AUX
taxlaw-2815	667	12	“	"	PUNCT
taxlaw-2815	667	13	preserve	preserve	VERB
taxlaw-2815	667	14	the	the	DET
taxlaw-2815	667	15	advantages	advantage	NOUN
taxlaw-2815	667	16	of	of	ADP
taxlaw-2815	667	17	the	the	DET
taxlaw-2815	667	18	current	current	ADJ
taxlaw-2815	667	19	system	system	NOUN
taxlaw-2815	667	20	and	and	CCONJ
taxlaw-2815	667	21	yet	yet	ADV
taxlaw-2815	667	22	afford	afford	VERB
taxlaw-2815	667	23	innocent	innocent	ADJ
taxlaw-2815	667	24	spouse	spouse	NOUN
taxlaw-2815	667	25	relief	relief	NOUN
taxlaw-2815	667	26	in	in	ADP
taxlaw-2815	667	27	more	more	ADJ
taxlaw-2815	667	28	situations	situation	NOUN
taxlaw-2815	667	29	.	.	PUNCT
taxlaw-2815	667	30	”146	”146	PUNCT
taxlaw-2815	668	1	specifically	specifically	ADV
taxlaw-2815	668	2	,	,	PUNCT
taxlaw-2815	668	3	it	it	PRON
taxlaw-2815	668	4	recommended	recommend	VERB
taxlaw-2815	668	5	legislation	legislation	NOUN
taxlaw-2815	668	6	that	that	PRON
taxlaw-2815	668	7	would	would	AUX
taxlaw-2815	668	8	broaden	broaden	VERB
taxlaw-2815	668	9	relief	relief	NOUN
taxlaw-2815	668	10	in	in	ADP
taxlaw-2815	668	11	the	the	DET
taxlaw-2815	668	12	following	following	ADJ
taxlaw-2815	668	13	ways	way	NOUN
taxlaw-2815	668	14	:	:	PUNCT
taxlaw-2815	668	15	automatically	automatically	ADV
taxlaw-2815	668	16	suspend	suspend	VERB
taxlaw-2815	668	17	collection	collection	NOUN
taxlaw-2815	668	18	efforts	effort	NOUN
taxlaw-2815	668	19	against	against	ADP
taxlaw-2815	668	20	one	one	NUM
taxlaw-2815	668	21	spouse	spouse	NOUN
taxlaw-2815	668	22	when	when	SCONJ
taxlaw-2815	668	23	the	the	DET
taxlaw-2815	668	24	other	other	ADJ
taxlaw-2815	668	25	is	be	AUX
taxlaw-2815	668	26	contesting	contest	VERB
taxlaw-2815	668	27	a	a	DET
taxlaw-2815	668	28	proposed	propose	VERB
taxlaw-2815	668	29	joint	joint	ADJ
taxlaw-2815	668	30	assessment	assessment	NOUN
taxlaw-2815	668	31	in	in	ADP
taxlaw-2815	668	32	tax	tax	NOUN
taxlaw-2815	668	33	court	court	NOUN
taxlaw-2815	668	34	;	;	PUNCT
taxlaw-2815	668	35	make	make	VERB
taxlaw-2815	668	36	innocent	innocent	ADJ
taxlaw-2815	668	37	spouse	spouse	NOUN
taxlaw-2815	668	38	relief	relief	NOUN
taxlaw-2815	668	39	easier	easy	ADJ
taxlaw-2815	668	40	to	to	PART
taxlaw-2815	668	41	obtain	obtain	VERB
taxlaw-2815	668	42	by	by	ADP
taxlaw-2815	668	43	changing	change	VERB
taxlaw-2815	668	44	statutory	statutory	ADJ
taxlaw-2815	668	45	standards	standard	NOUN
taxlaw-2815	668	46	to	to	PART
taxlaw-2815	668	47	help	help	VERB
taxlaw-2815	668	48	additional	additional	ADJ
taxlaw-2815	668	49	taxpayers	taxpayer	NOUN
taxlaw-2815	668	50	,	,	PUNCT
taxlaw-2815	668	51	including	include	VERB
taxlaw-2815	668	52	those	those	PRON
taxlaw-2815	668	53	with	with	ADP
taxlaw-2815	668	54	smaller	small	ADJ
taxlaw-2815	668	55	tax	tax	NOUN
taxlaw-2815	668	56	bills	bill	NOUN
taxlaw-2815	668	57	who	who	PRON
taxlaw-2815	668	58	are	be	AUX
taxlaw-2815	668	59	presently	presently	ADV
taxlaw-2815	668	60	ineligible	ineligible	ADJ
taxlaw-2815	668	61	for	for	ADP
taxlaw-2815	668	62	relief	relief	NOUN
taxlaw-2815	668	63	in	in	ADP
taxlaw-2815	668	64	many	many	ADJ
taxlaw-2815	668	65	cases	case	NOUN
taxlaw-2815	668	66	;	;	PUNCT
taxlaw-2815	668	67	give	give	VERB
taxlaw-2815	668	68	more	more	ADJ
taxlaw-2815	668	69	taxpayers	taxpayer	NOUN
taxlaw-2815	668	70	who	who	PRON
taxlaw-2815	668	71	are	be	AUX
taxlaw-2815	668	72	denied	deny	VERB
taxlaw-2815	668	73	innocent	innocent	ADJ
taxlaw-2815	668	74	spouse	spouse	NOUN
taxlaw-2815	668	75	relief	relief	NOUN
taxlaw-2815	668	76	by	by	ADP
taxlaw-2815	668	77	the	the	DET
taxlaw-2815	668	78	irs	irs	PROPN
taxlaw-2815	668	79	an	an	DET
taxlaw-2815	668	80	opportunity	opportunity	NOUN
taxlaw-2815	668	81	to	to	PART
taxlaw-2815	668	82	appeal	appeal	VERB
taxlaw-2815	668	83	the	the	DET
taxlaw-2815	668	84	decision	decision	NOUN
taxlaw-2815	668	85	to	to	PART
taxlaw-2815	668	86	tax	tax	NOUN
taxlaw-2815	668	87	court	court	NOUN
taxlaw-2815	668	88	,	,	PUNCT
taxlaw-2815	668	89	and	and	CCONJ
taxlaw-2815	668	90	automatically	automatically	ADV
taxlaw-2815	668	91	suspending	suspend	VERB
taxlaw-2815	668	92	collection	collection	NOUN
taxlaw-2815	668	93	while	while	SCONJ
taxlaw-2815	668	94	the	the	DET
taxlaw-2815	668	95	tax	tax	NOUN
taxlaw-2815	668	96	court	court	NOUN
taxlaw-2815	668	97	considered	consider	VERB
taxlaw-2815	668	98	the	the	DET
taxlaw-2815	668	99	appeal.147	appeal.147	NOUN
taxlaw-2815	668	100	before	before	ADP
taxlaw-2815	668	101	reaching	reach	VERB
taxlaw-2815	668	102	that	that	DET
taxlaw-2815	668	103	conclusion	conclusion	NOUN
taxlaw-2815	668	104	and	and	CCONJ
taxlaw-2815	668	105	making	make	VERB
taxlaw-2815	668	106	those	those	DET
taxlaw-2815	668	107	recommendations	recommendation	NOUN
taxlaw-2815	668	108	for	for	ADP
taxlaw-2815	668	109	legislative	legislative	ADJ
taxlaw-2815	668	110	change	change	NOUN
taxlaw-2815	668	111	,	,	PUNCT
taxlaw-2815	668	112	the	the	DET
taxlaw-2815	668	113	treasury	treasury	PROPN
taxlaw-2815	668	114	report	report	NOUN
taxlaw-2815	668	115	considered	consider	VERB
taxlaw-2815	668	116	several	several	ADJ
taxlaw-2815	668	117	alternatives	alternative	NOUN
taxlaw-2815	668	118	.	.	PUNCT
taxlaw-2815	669	1	the	the	DET
taxlaw-2815	669	2	report	report	NOUN
taxlaw-2815	669	3	considered	consider	VERB
taxlaw-2815	669	4	the	the	DET
taxlaw-2815	669	5	specific	specific	ADJ
taxlaw-2815	669	6	advantages	advantage	NOUN
taxlaw-2815	669	7	and	and	CCONJ
taxlaw-2815	669	8	disadvantages	disadvantage	NOUN
taxlaw-2815	669	9	of	of	ADP
taxlaw-2815	669	10	each	each	DET
taxlaw-2815	669	11	proposal	proposal	NOUN
taxlaw-2815	669	12	,	,	PUNCT
taxlaw-2815	669	13	including	include	VERB
taxlaw-2815	669	14	the	the	DET
taxlaw-2815	669	15	proposal	proposal	NOUN
taxlaw-2815	669	16	that	that	PRON
taxlaw-2815	669	17	i	i	PRON
taxlaw-2815	669	18	advocate	advocate	VERB
taxlaw-2815	669	19	for	for	ADP
taxlaw-2815	669	20	in	in	ADP
taxlaw-2815	669	21	part	part	NOUN
taxlaw-2815	669	22	v	v	NOUN
taxlaw-2815	669	23	of	of	ADP
taxlaw-2815	669	24	the	the	DET
taxlaw-2815	669	25	article	article	NOUN
taxlaw-2815	669	26	:	:	PUNCT
taxlaw-2815	669	27	to	to	PART
taxlaw-2815	669	28	mandate	mandate	VERB
taxlaw-2815	669	29	separate	separate	ADJ
taxlaw-2815	669	30	returns	return	NOUN
taxlaw-2815	669	31	for	for	ADP
taxlaw-2815	669	32	all	all	DET
taxlaw-2815	669	33	married	married	ADJ
taxlaw-2815	669	34	individuals	individual	NOUN
taxlaw-2815	669	35	,	,	PUNCT
taxlaw-2815	669	36	thereby	thereby	ADV
taxlaw-2815	669	37	eliminating	eliminate	VERB
taxlaw-2815	669	38	both	both	CCONJ
taxlaw-2815	669	39	joint	joint	ADJ
taxlaw-2815	669	40	and	and	CCONJ
taxlaw-2815	669	41	several	several	ADJ
taxlaw-2815	669	42	liability	liability	NOUN
taxlaw-2815	669	43	and	and	CCONJ
taxlaw-2815	669	44	joint	joint	ADJ
taxlaw-2815	669	45	returns	return	NOUN
taxlaw-2815	669	46	.	.	PUNCT
taxlaw-2815	670	1	a.	a.	NOUN
taxlaw-2815	670	2	a	a	DET
taxlaw-2815	670	3	systemic	systemic	ADJ
taxlaw-2815	670	4	change	change	NOUN
taxlaw-2815	670	5	:	:	PUNCT
taxlaw-2815	670	6	mandatory	mandatory	ADJ
taxlaw-2815	670	7	separate	separate	ADJ
taxlaw-2815	670	8	returns	return	NOUN
taxlaw-2815	670	9	for	for	ADP
taxlaw-2815	670	10	all	all	DET
taxlaw-2815	670	11	fliers	flier	NOUN
taxlaw-2815	670	12	the	the	DET
taxlaw-2815	670	13	report	report	NOUN
taxlaw-2815	670	14	considered	consider	VERB
taxlaw-2815	670	15	the	the	DET
taxlaw-2815	670	16	advantages	advantage	NOUN
taxlaw-2815	670	17	and	and	CCONJ
taxlaw-2815	670	18	disadvantages	disadvantage	NOUN
taxlaw-2815	670	19	of	of	ADP
taxlaw-2815	670	20	adopting	adopt	VERB
taxlaw-2815	670	21	a	a	DET
taxlaw-2815	670	22	mandatory	mandatory	ADJ
taxlaw-2815	670	23	separate	separate	ADJ
taxlaw-2815	670	24	return	return	NOUN
taxlaw-2815	670	25	system	system	NOUN
taxlaw-2815	670	26	from	from	ADP
taxlaw-2815	670	27	the	the	DET
taxlaw-2815	670	28	perspective	perspective	NOUN
taxlaw-2815	670	29	of	of	ADP
taxlaw-2815	670	30	both	both	CCONJ
taxlaw-2815	670	31	the	the	DET
taxlaw-2815	670	32	taxpayer	taxpayer	NOUN
taxlaw-2815	670	33	and	and	CCONJ
taxlaw-2815	670	34	the	the	DET
taxlaw-2815	670	35	service	service	NOUN
taxlaw-2815	670	36	.	.	PUNCT
taxlaw-2815	671	1	mandated	mandate	VERB
taxlaw-2815	671	2	separate	separate	ADJ
taxlaw-2815	671	3	return	return	NOUN
taxlaw-2815	671	4	filing	filing	NOUN
taxlaw-2815	671	5	is	be	AUX
taxlaw-2815	671	6	my	my	PRON
taxlaw-2815	671	7	favored	favor	VERB
taxlaw-2815	671	8	solution	solution	NOUN
taxlaw-2815	671	9	because	because	SCONJ
taxlaw-2815	671	10	i	i	PRON
taxlaw-2815	671	11	believe	believe	VERB
taxlaw-2815	671	12	it	it	PRON
taxlaw-2815	671	13	is	be	AUX
taxlaw-2815	671	14	unfair	unfair	ADJ
taxlaw-2815	671	15	to	to	PART
taxlaw-2815	671	16	force	force	VERB
taxlaw-2815	671	17	married	married	ADJ
taxlaw-2815	671	18	filers	filer	NOUN
taxlaw-2815	671	19	to	to	PART
taxlaw-2815	671	20	choose	choose	VERB
taxlaw-2815	671	21	between	between	ADP
taxlaw-2815	671	22	joint	joint	ADJ
taxlaw-2815	671	23	liability	liability	NOUN
taxlaw-2815	671	24	and	and	CCONJ
taxlaw-2815	671	25	unfavorable	unfavorable	ADJ
taxlaw-2815	671	26	tax	tax	NOUN
taxlaw-2815	671	27	treatment	treatment	NOUN
taxlaw-2815	671	28	.	.	PUNCT
taxlaw-2815	672	1	the	the	DET
taxlaw-2815	672	2	report	report	NOUN
taxlaw-2815	672	3	commented	comment	VERB
taxlaw-2815	672	4	in	in	ADP
taxlaw-2815	672	5	a	a	DET
taxlaw-2815	672	6	footnote	footnote	NOUN
taxlaw-2815	672	7	that	that	PRON
taxlaw-2815	672	8	mandated	mandate	VERB
taxlaw-2815	672	9	separate	separate	ADJ
taxlaw-2815	672	10	filing	filing	NOUN
taxlaw-2815	672	11	would	would	AUX
taxlaw-2815	672	12	“	"	PUNCT
taxlaw-2815	672	13	arguably	arguably	ADV
taxlaw-2815	672	14	be	be	AUX
taxlaw-2815	672	15	inconsistent	inconsistent	ADJ
taxlaw-2815	672	16	with	with	ADP
taxlaw-2815	672	17	horizontal	horizontal	ADJ
taxlaw-2815	672	18	equity	equity	NOUN
taxlaw-2815	672	19	,	,	PUNCT
taxlaw-2815	672	20	one	one	NUM
taxlaw-2815	672	21	of	of	ADP
taxlaw-2815	672	22	the	the	DET
taxlaw-2815	672	23	economic	economic	ADJ
taxlaw-2815	672	24	goals	goal	NOUN
taxlaw-2815	672	25	of	of	ADP
taxlaw-2815	672	26	taxation	taxation	NOUN
taxlaw-2815	672	27	,	,	PUNCT
taxlaw-2815	672	28	because	because	SCONJ
taxlaw-2815	672	29	similar	similar	ADJ
taxlaw-2815	672	30	families	family	NOUN
taxlaw-2815	672	31	would	would	AUX
taxlaw-2815	672	32	be	be	AUX
taxlaw-2815	672	33	taxed	tax	VERB
taxlaw-2815	672	34	differently	differently	ADV
taxlaw-2815	672	35	based	base	VERB
taxlaw-2815	672	36	on	on	ADP
taxlaw-2815	672	37	the	the	DET
taxlaw-2815	672	38	division	division	NOUN
taxlaw-2815	672	39	of	of	ADP
taxlaw-2815	672	40	income	income	NOUN
taxlaw-2815	672	41	between	between	ADP
taxlaw-2815	672	42	spouses	spouse	NOUN
taxlaw-2815	672	43	.	.	PUNCT
taxlaw-2815	673	1	”148	”148	PUNCT
taxlaw-2815	674	1	as	as	SCONJ
taxlaw-2815	674	2	i	i	PRON
taxlaw-2815	674	3	argue	argue	VERB
taxlaw-2815	674	4	below	below	ADV
taxlaw-2815	674	5	,	,	PUNCT
taxlaw-2815	674	6	this	this	DET
taxlaw-2815	674	7	argument	argument	NOUN
taxlaw-2815	674	8	is	be	AUX
taxlaw-2815	674	9	antiquated	antiquate	VERB
taxlaw-2815	674	10	in	in	ADP
taxlaw-2815	674	11	that	that	SCONJ
taxlaw-2815	674	12	it	it	PRON
taxlaw-2815	674	13	presumes	presume	VERB
taxlaw-2815	674	14	that	that	SCONJ
taxlaw-2815	674	15	a	a	DET
taxlaw-2815	674	16	family	family	NOUN
taxlaw-2815	674	17	unit	unit	NOUN
taxlaw-2815	674	18	consists	consist	VERB
taxlaw-2815	674	19	of	of	ADP
taxlaw-2815	674	20	a	a	DET
taxlaw-2815	674	21	married	married	ADJ
taxlaw-2815	674	22	couple	couple	NOUN
taxlaw-2815	674	23	.	.	PUNCT
taxlaw-2815	675	1	another	another	DET
taxlaw-2815	675	2	primary	primary	ADJ
taxlaw-2815	675	3	concern	concern	NOUN
taxlaw-2815	675	4	the	the	DET
taxlaw-2815	675	5	report	report	NOUN
taxlaw-2815	675	6	raised	raise	VERB
taxlaw-2815	675	7	for	for	ADP
taxlaw-2815	675	8	taxpayers	taxpayer	NOUN
taxlaw-2815	675	9	is	be	AUX
taxlaw-2815	675	10	that	that	PRON
taxlaw-2815	675	11	mandated	mandate	VERB
taxlaw-2815	675	12	separate	separate	ADJ
taxlaw-2815	675	13	filing	filing	NOUN
taxlaw-2815	675	14	would	would	AUX
taxlaw-2815	675	15	increase	increase	VERB
taxlaw-2815	675	16	the	the	DET
taxlaw-2815	675	17	administrative	administrative	ADJ
taxlaw-2815	675	18	burden	burden	NOUN
taxlaw-2815	675	19	for	for	ADP
taxlaw-2815	675	20	couples	couple	NOUN
taxlaw-2815	675	21	,	,	PUNCT
taxlaw-2815	675	22	who	who	PRON
taxlaw-2815	675	23	would	would	AUX
taxlaw-2815	675	24	have	have	VERB
taxlaw-2815	675	25	to	to	PART
taxlaw-2815	675	26	file	file	VERB
taxlaw-2815	675	27	two	two	NUM
taxlaw-2815	675	28	tax	tax	NOUN
taxlaw-2815	675	29	returns	return	NOUN
taxlaw-2815	675	30	annually	annually	ADV
taxlaw-2815	675	31	instead	instead	ADV
taxlaw-2815	675	32	of	of	ADP
taxlaw-2815	675	33	one	one	NUM
taxlaw-2815	675	34	joint	joint	ADJ
taxlaw-2815	675	35	return	return	NOUN
taxlaw-2815	675	36	.	.	PUNCT
taxlaw-2815	676	1	the	the	DET
taxlaw-2815	676	2	report	report	NOUN
taxlaw-2815	676	3	noted	note	VERB
taxlaw-2815	676	4	that	that	SCONJ
taxlaw-2815	676	5	this	this	PRON
taxlaw-2815	676	6	would	would	AUX
taxlaw-2815	676	7	be	be	AUX
taxlaw-2815	676	8	especially	especially	ADV
taxlaw-2815	676	9	burdensome	burdensome	ADJ
taxlaw-2815	676	10	for	for	ADP
taxlaw-2815	676	11	couples	couple	NOUN
taxlaw-2815	676	12	with	with	ADP
taxlaw-2815	676	13	jointly	jointly	ADV
taxlaw-2815	676	14	held	hold	VERB
taxlaw-2815	676	15	income	income	NOUN
taxlaw-2815	676	16	-	-	PUNCT
taxlaw-2815	676	17	producing	produce	VERB
taxlaw-2815	676	18	assets	asset	NOUN
taxlaw-2815	676	19	or	or	CCONJ
taxlaw-2815	676	20	jointly	jointly	ADV
taxlaw-2815	676	21	held	hold	VERB
taxlaw-2815	676	22	assets	asset	NOUN
taxlaw-2815	676	23	,	,	PUNCT
taxlaw-2815	676	24	such	such	ADJ
taxlaw-2815	676	25	as	as	ADP
taxlaw-2815	676	26	a	a	DET
taxlaw-2815	676	27	primary	primary	ADJ
taxlaw-2815	676	28	residence	residence	NOUN
taxlaw-2815	676	29	,	,	PUNCT
taxlaw-2815	676	30	that	that	PRON
taxlaw-2815	676	31	create	create	VERB
taxlaw-2815	676	32	a	a	DET
taxlaw-2815	676	33	deduction.149	deduction.149	NOUN
taxlaw-2815	676	34	it	it	PRON
taxlaw-2815	676	35	noted	note	VERB
taxlaw-2815	676	36	that	that	SCONJ
taxlaw-2815	676	37	because	because	SCONJ
taxlaw-2815	676	38	a	a	DET
taxlaw-2815	676	39	comparatively	comparatively	ADV
taxlaw-2815	676	40	small	small	ADJ
taxlaw-2815	676	41	number	number	NOUN
taxlaw-2815	676	42	of	of	ADP
taxlaw-2815	676	43	taxpayers	taxpayer	NOUN
taxlaw-2815	676	44	choose	choose	VERB
taxlaw-2815	676	45	the	the	DET
taxlaw-2815	676	46	“	"	PUNCT
taxlaw-2815	676	47	married	married	ADJ
taxlaw-2815	676	48	filing	filing	NOUN
taxlaw-2815	676	49	separately	separately	ADV
taxlaw-2815	676	50	”	"	PUNCT
taxlaw-2815	676	51	status	status	NOUN
taxlaw-2815	676	52	,	,	PUNCT
taxlaw-2815	676	53	questions	question	NOUN
taxlaw-2815	676	54	arising	arise	VERB
taxlaw-2815	676	55	in	in	ADP
taxlaw-2815	676	56	those	those	DET
taxlaw-2815	676	57	cases	case	NOUN
taxlaw-2815	676	58	were	be	AUX
taxlaw-2815	676	59	addressed	address	VERB
taxlaw-2815	676	60	on	on	ADP
taxlaw-2815	676	61	a	a	DET
taxlaw-2815	676	62	case	case	NOUN
taxlaw-2815	676	63	-	-	PUNCT
taxlaw-2815	676	64	by	by	ADP
taxlaw-2815	676	65	-	-	PUNCT
taxlaw-2815	676	66	case	case	NOUN
taxlaw-2815	676	67	basis	basis	NOUN
taxlaw-2815	676	68	,	,	PUNCT
taxlaw-2815	676	69	but	but	CCONJ
taxlaw-2815	676	70	that	that	SCONJ
taxlaw-2815	676	71	if	if	SCONJ
taxlaw-2815	676	72	mandated	mandate	VERB
taxlaw-2815	676	73	separate	separate	ADJ
taxlaw-2815	676	74	filing	filing	NOUN
taxlaw-2815	676	75	were	be	AUX
taxlaw-2815	676	76	adopted	adopt	VERB
taxlaw-2815	676	77	,	,	PUNCT
taxlaw-2815	676	78	then	then	ADV
taxlaw-2815	676	79	“	"	PUNCT
taxlaw-2815	676	80	[	[	X
taxlaw-2815	676	81	c]omprehensive	c]omprehensive	ADJ
taxlaw-2815	676	82	rules	rule	NOUN
taxlaw-2815	676	83	would	would	AUX
taxlaw-2815	676	84	need	need	VERB
taxlaw-2815	676	85	to	to	PART
taxlaw-2815	676	86	be	be	AUX
taxlaw-2815	676	87	implemented	implement	VERB
taxlaw-2815	676	88	,	,	PUNCT
taxlaw-2815	676	89	most	most	ADV
taxlaw-2815	676	90	likely	likely	ADJ
taxlaw-2815	676	91	through	through	ADP
taxlaw-2815	676	92	legislation	legislation	NOUN
taxlaw-2815	676	93	,	,	PUNCT
taxlaw-2815	676	94	to	to	PART
taxlaw-2815	676	95	instruct	instruct	VERB
taxlaw-2815	676	96	taxpayers	taxpayer	NOUN
taxlaw-2815	676	97	and	and	CCONJ
taxlaw-2815	676	98	the	the	DET
taxlaw-2815	676	99	service	service	NOUN
taxlaw-2815	676	100	on	on	ADP
taxlaw-2815	676	101	how	how	SCONJ
taxlaw-2815	676	102	to	to	PART
taxlaw-2815	676	103	allocate	allocate	VERB
taxlaw-2815	676	104	any	any	DET
taxlaw-2815	676	105	number	number	NOUN
taxlaw-2815	676	106	of	of	ADP
taxlaw-2815	676	107	items	item	NOUN
taxlaw-2815	676	108	between	between	ADP
taxlaw-2815	676	109	the	the	DET
taxlaw-2815	676	110	spouses	spouse	NOUN
taxlaw-2815	676	111	.	.	PUNCT
taxlaw-2815	677	1	”150	”150	PROPN
taxlaw-2815	677	2	perhaps	perhaps	ADV
taxlaw-2815	677	3	because	because	SCONJ
taxlaw-2815	677	4	the	the	DET
taxlaw-2815	677	5	numbers	number	NOUN
taxlaw-2815	677	6	are	be	AUX
taxlaw-2815	677	7	insignificant	insignificant	ADJ
taxlaw-2815	677	8	relative	relative	ADJ
taxlaw-2815	677	9	to	to	ADP
taxlaw-2815	677	10	joint	joint	ADJ
taxlaw-2815	677	11	filers	filer	NOUN
taxlaw-2815	677	12	,	,	PUNCT
taxlaw-2815	677	13	the	the	DET
taxlaw-2815	677	14	report	report	NOUN
taxlaw-2815	677	15	does	do	AUX
taxlaw-2815	677	16	not	not	PART
taxlaw-2815	677	17	address	address	VERB
taxlaw-2815	677	18	the	the	DET
taxlaw-2815	677	19	situation	situation	NOUN
taxlaw-2815	677	20	146	146	NUM
taxlaw-2815	678	1	i	i	PRON
taxlaw-2815	678	2	d.	d.	PROPN
taxlaw-2815	678	3	at	at	ADP
taxlaw-2815	678	4	3	3	NUM
taxlaw-2815	678	5	.	.	NUM
taxlaw-2815	678	6	147	147	NUM
taxlaw-2815	679	1	i	i	PRON
taxlaw-2815	679	2	d.	d.	PROPN
taxlaw-2815	679	3	at	at	ADP
taxlaw-2815	679	4	3	3	NUM
taxlaw-2815	679	5	.	.	PUNCT
taxlaw-2815	680	1	the	the	DET
taxlaw-2815	680	2	report	report	NOUN
taxlaw-2815	680	3	also	also	ADV
taxlaw-2815	680	4	addressed	address	VERB
taxlaw-2815	680	5	issues	issue	NOUN
taxlaw-2815	680	6	related	relate	VERB
taxlaw-2815	680	7	to	to	ADP
taxlaw-2815	680	8	community	community	NOUN
taxlaw-2815	680	9	property	property	NOUN
taxlaw-2815	680	10	laws	law	NOUN
taxlaw-2815	680	11	and	and	CCONJ
taxlaw-2815	680	12	the	the	DET
taxlaw-2815	680	13	rule	rule	NOUN
taxlaw-2815	680	14	of	of	ADP
taxlaw-2815	680	15	poe	poe	PROPN
taxlaw-2815	680	16	v.	v.	PROPN
taxlaw-2815	680	17	seaborn	seaborn	PROPN
taxlaw-2815	680	18	.	.	PUNCT
taxlaw-2815	681	1	i	i	PRON
taxlaw-2815	681	2	have	have	AUX
taxlaw-2815	681	3	largely	largely	ADV
taxlaw-2815	681	4	ignored	ignore	VERB
taxlaw-2815	681	5	the	the	DET
taxlaw-2815	681	6	effect	effect	NOUN
taxlaw-2815	681	7	of	of	ADP
taxlaw-2815	681	8	community	community	NOUN
taxlaw-2815	681	9	property	property	NOUN
taxlaw-2815	681	10	laws	law	NOUN
taxlaw-2815	681	11	in	in	ADP
taxlaw-2815	681	12	this	this	DET
taxlaw-2815	681	13	article	article	NOUN
taxlaw-2815	681	14	because	because	SCONJ
taxlaw-2815	681	15	i	i	PRON
taxlaw-2815	681	16	presume	presume	VERB
taxlaw-2815	681	17	that	that	SCONJ
taxlaw-2815	681	18	if	if	SCONJ
taxlaw-2815	681	19	congress	congress	PROPN
taxlaw-2815	681	20	mandated	mandate	VERB
taxlaw-2815	681	21	individual	individual	ADJ
taxlaw-2815	681	22	filing	filing	NOUN
taxlaw-2815	681	23	,	,	PUNCT
taxlaw-2815	681	24	it	it	PRON
taxlaw-2815	681	25	would	would	AUX
taxlaw-2815	681	26	also	also	ADV
taxlaw-2815	681	27	legislatively	legislatively	ADV
taxlaw-2815	681	28	overrule	overrule	VERB
taxlaw-2815	681	29	poe	poe	PROPN
taxlaw-2815	681	30	v.	v.	PROPN
taxlaw-2815	681	31	seaborn	seaborn	PROPN
taxlaw-2815	681	32	.	.	PUNCT
taxlaw-2815	682	1	along	along	ADP
taxlaw-2815	682	2	with	with	ADP
taxlaw-2815	682	3	a	a	DET
taxlaw-2815	682	4	chorus	chorus	NOUN
taxlaw-2815	682	5	of	of	ADP
taxlaw-2815	682	6	scholars	scholar	NOUN
taxlaw-2815	682	7	,	,	PUNCT
taxlaw-2815	682	8	taxpayer	taxpayer	NOUN
taxlaw-2815	682	9	advocate	advocate	PROPN
taxlaw-2815	682	10	nina	nina	PROPN
taxlaw-2815	682	11	olson	olson	PROPN
taxlaw-2815	682	12	has	have	AUX
taxlaw-2815	682	13	called	call	VERB
taxlaw-2815	682	14	for	for	ADP
taxlaw-2815	682	15	the	the	DET
taxlaw-2815	682	16	legislative	legislative	ADJ
taxlaw-2815	682	17	repeal	repeal	NOUN
taxlaw-2815	682	18	of	of	ADP
taxlaw-2815	682	19	poe	poe	PROPN
taxlaw-2815	682	20	v.	v.	PROPN
taxlaw-2815	682	21	seaborn	seaborn	PROPN
taxlaw-2815	682	22	.	.	PUNCT
taxlaw-2815	683	1	nat’l	nat’l	PROPN
taxlaw-2815	683	2	taxpayer	taxpayer	PROPN
taxlaw-2815	683	3	advocate	advocate	NOUN
taxlaw-2815	683	4	,	,	PUNCT
taxlaw-2815	683	5	key	key	ADJ
taxlaw-2815	683	6	legislative	legislative	ADJ
taxlaw-2815	683	7	recommendation	recommendation	NOUN
taxlaw-2815	683	8	:	:	PUNCT
taxlaw-2815	683	9	another	another	DET
taxlaw-2815	683	10	marriage	marriage	NOUN
taxlaw-2815	683	11	penalty	penalty	NOUN
taxlaw-2815	683	12	—	—	PUNCT
taxlaw-2815	683	13	taxing	tax	VERB
taxlaw-2815	683	14	the	the	DET
taxlaw-2815	683	15	wrong	wrong	ADJ
taxlaw-2815	683	16	spouse	spouse	NOUN
taxlaw-2815	683	17	1	1	NUM
taxlaw-2815	683	18	,	,	PUNCT
taxlaw-2815	683	19	2005	2005	NUM
taxlaw-2815	683	20	ann	ann	PROPN
taxlaw-2815	683	21	.	.	PROPN
taxlaw-2815	683	22	rep	rep	PROPN
taxlaw-2815	683	23	.	.	PROPN
taxlaw-2815	683	24	to	to	PART
taxlaw-2815	683	25	cong	cong	VERB
taxlaw-2815	683	26	.	.	PUNCT
taxlaw-2815	684	1	407	407	NUM
taxlaw-2815	684	2	,	,	PUNCT
taxlaw-2815	684	3	409	409	NUM
taxlaw-2815	684	4	(	(	PUNCT
taxlaw-2815	684	5	2005	2005	NUM
taxlaw-2815	684	6	)	)	PUNCT
taxlaw-2815	684	7	.	.	PUNCT
taxlaw-2815	685	1	148	148	NUM
taxlaw-2815	686	1	i	i	PRON
taxlaw-2815	686	2	d.	d.	PROPN
taxlaw-2815	686	3	at	at	ADP
taxlaw-2815	686	4	25	25	NUM
taxlaw-2815	686	5	n.38	n.38	PROPN
taxlaw-2815	686	6	.	.	PROPN
taxlaw-2815	686	7	149	149	NUM
taxlaw-2815	687	1	i	i	PRON
taxlaw-2815	687	2	d.	d.	PROPN
taxlaw-2815	687	3	at	at	ADP
taxlaw-2815	687	4	25–26	25–26	NUM
taxlaw-2815	687	5	.	.	PUNCT
taxlaw-2815	688	1	150	150	NUM
taxlaw-2815	688	2	i	i	NOUN
taxlaw-2815	688	3	d	d	PROPN
taxlaw-2815	688	4	at	at	ADP
taxlaw-2815	688	5	26	26	NUM
taxlaw-2815	688	6	.	.	PUNCT
taxlaw-2815	688	7	2012	2012	NUM
taxlaw-2815	688	8	]	]	PUNCT
taxlaw-2815	688	9	decoupling	decouple	VERB
taxlaw-2815	688	10	taxes	taxis	NOUN
taxlaw-2815	688	11	and	and	CCONJ
taxlaw-2815	688	12	marriage	marriage	NOUN
taxlaw-2815	688	13	121	121	NUM
taxlaw-2815	688	14	in	in	ADP
taxlaw-2815	688	15	which	which	PRON
taxlaw-2815	688	16	unmarried	unmarried	ADJ
taxlaw-2815	688	17	people	people	NOUN
taxlaw-2815	688	18	own	own	VERB
taxlaw-2815	688	19	income	income	NOUN
taxlaw-2815	688	20	-	-	PUNCT
taxlaw-2815	688	21	producing	produce	VERB
taxlaw-2815	688	22	property	property	NOUN
taxlaw-2815	688	23	jointly	jointly	ADV
taxlaw-2815	688	24	,	,	PUNCT
taxlaw-2815	688	25	yet	yet	CCONJ
taxlaw-2815	688	26	file	file	VERB
taxlaw-2815	688	27	an	an	DET
taxlaw-2815	688	28	individual	individual	ADJ
taxlaw-2815	688	29	return	return	NOUN
taxlaw-2815	688	30	.	.	PUNCT
taxlaw-2815	689	1	from	from	ADP
taxlaw-2815	689	2	the	the	DET
taxlaw-2815	689	3	perspective	perspective	NOUN
taxlaw-2815	689	4	of	of	ADP
taxlaw-2815	689	5	irs	irs	PROPN
taxlaw-2815	689	6	administration	administration	NOUN
taxlaw-2815	689	7	,	,	PUNCT
taxlaw-2815	689	8	the	the	DET
taxlaw-2815	689	9	report	report	NOUN
taxlaw-2815	689	10	noted	note	VERB
taxlaw-2815	689	11	that	that	SCONJ
taxlaw-2815	689	12	mandatory	mandatory	ADJ
taxlaw-2815	689	13	separate	separate	ADJ
taxlaw-2815	689	14	filing	filing	NOUN
taxlaw-2815	689	15	would	would	AUX
taxlaw-2815	689	16	be	be	AUX
taxlaw-2815	689	17	burdensome	burdensome	ADJ
taxlaw-2815	689	18	insofar	insofar	ADV
taxlaw-2815	689	19	as	as	SCONJ
taxlaw-2815	689	20	the	the	DET
taxlaw-2815	689	21	service	service	NOUN
taxlaw-2815	689	22	would	would	AUX
taxlaw-2815	689	23	have	have	VERB
taxlaw-2815	689	24	to	to	PART
taxlaw-2815	689	25	process	process	VERB
taxlaw-2815	689	26	fortynine	fortynine	NOUN
taxlaw-2815	689	27	million	million	NUM
taxlaw-2815	689	28	additional	additional	ADJ
taxlaw-2815	689	29	tax	tax	NOUN
taxlaw-2815	689	30	returns	return	NOUN
taxlaw-2815	689	31	annually	annually	ADV
taxlaw-2815	689	32	.	.	PUNCT
taxlaw-2815	690	1	however	however	ADV
taxlaw-2815	690	2	,	,	PUNCT
taxlaw-2815	690	3	as	as	SCONJ
taxlaw-2815	690	4	i	i	PRON
taxlaw-2815	690	5	discussed	discuss	VERB
taxlaw-2815	690	6	in	in	ADP
taxlaw-2815	690	7	part	part	NOUN
taxlaw-2815	690	8	ii.b	ii.b	PROPN
taxlaw-2815	690	9	,	,	PUNCT
taxlaw-2815	690	10	the	the	DET
taxlaw-2815	690	11	irs	irs	PROPN
taxlaw-2815	690	12	e	e	NOUN
taxlaw-2815	690	13	-	-	ADJ
taxlaw-2815	690	14	file	file	NOUN
taxlaw-2815	690	15	program	program	NOUN
taxlaw-2815	690	16	has	have	AUX
taxlaw-2815	690	17	helped	help	VERB
taxlaw-2815	690	18	to	to	PART
taxlaw-2815	690	19	streamline	streamline	VERB
taxlaw-2815	690	20	return	return	NOUN
taxlaw-2815	690	21	processing	processing	NOUN
taxlaw-2815	690	22	,	,	PUNCT
taxlaw-2815	690	23	and	and	CCONJ
taxlaw-2815	690	24	the	the	DET
taxlaw-2815	690	25	number	number	NOUN
taxlaw-2815	690	26	of	of	ADP
taxlaw-2815	690	27	taxpayers	taxpayer	NOUN
taxlaw-2815	690	28	participating	participate	VERB
taxlaw-2815	690	29	in	in	ADP
taxlaw-2815	690	30	the	the	DET
taxlaw-2815	690	31	e	e	NOUN
taxlaw-2815	690	32	-	-	NOUN
taxlaw-2815	690	33	file	file	ADJ
taxlaw-2815	690	34	program	program	NOUN
taxlaw-2815	690	35	has	have	AUX
taxlaw-2815	690	36	nearly	nearly	ADV
taxlaw-2815	690	37	quadrupled	quadruple	VERB
taxlaw-2815	690	38	since	since	SCONJ
taxlaw-2815	690	39	1998.151	1998.151	NUM
taxlaw-2815	690	40	b.	b.	NOUN
taxlaw-2815	690	41	less	less	ADV
taxlaw-2815	690	42	comprehensive	comprehensive	ADJ
taxlaw-2815	690	43	proposals	proposal	NOUN
taxlaw-2815	690	44	:	:	PUNCT
taxlaw-2815	690	45	proportionate	proportionate	ADJ
taxlaw-2815	690	46	liability	liability	NOUN
taxlaw-2815	690	47	,	,	PUNCT
taxlaw-2815	690	48	allocated	allocate	VERB
taxlaw-2815	690	49	liability	liability	NOUN
taxlaw-2815	690	50	,	,	PUNCT
taxlaw-2815	690	51	and	and	CCONJ
taxlaw-2815	690	52	adoption	adoption	NOUN
taxlaw-2815	690	53	of	of	ADP
taxlaw-2815	690	54	the	the	DET
taxlaw-2815	690	55	divorce	divorce	NOUN
taxlaw-2815	690	56	decree	decree	NOUN
taxlaw-2815	690	57	another	another	DET
taxlaw-2815	690	58	line	line	NOUN
taxlaw-2815	690	59	of	of	ADP
taxlaw-2815	690	60	proposals	proposal	NOUN
taxlaw-2815	690	61	in	in	ADP
taxlaw-2815	690	62	the	the	DET
taxlaw-2815	690	63	treasury	treasury	PROPN
taxlaw-2815	690	64	report	report	NOUN
taxlaw-2815	690	65	contemplated	contemplate	VERB
taxlaw-2815	690	66	preserving	preserve	VERB
taxlaw-2815	690	67	joint	joint	ADJ
taxlaw-2815	690	68	filing	filing	NOUN
taxlaw-2815	690	69	while	while	SCONJ
taxlaw-2815	690	70	allowing	allow	VERB
taxlaw-2815	690	71	married	married	ADJ
taxlaw-2815	690	72	couples	couple	NOUN
taxlaw-2815	690	73	to	to	PART
taxlaw-2815	690	74	separate	separate	VERB
taxlaw-2815	690	75	their	their	PRON
taxlaw-2815	690	76	joint	joint	ADJ
taxlaw-2815	690	77	liability	liability	NOUN
taxlaw-2815	690	78	.	.	PUNCT
taxlaw-2815	691	1	for	for	ADP
taxlaw-2815	691	2	example	example	NOUN
taxlaw-2815	691	3	,	,	PUNCT
taxlaw-2815	691	4	the	the	DET
taxlaw-2815	691	5	aba	aba	PROPN
taxlaw-2815	691	6	tax	tax	NOUN
taxlaw-2815	691	7	section	section	NOUN
taxlaw-2815	691	8	committee	committee	NOUN
taxlaw-2815	691	9	on	on	ADP
taxlaw-2815	691	10	domestic	domestic	ADJ
taxlaw-2815	691	11	relations	relation	NOUN
taxlaw-2815	691	12	proposed	propose	VERB
taxlaw-2815	691	13	what	what	PRON
taxlaw-2815	691	14	became	became	AUX
taxlaw-2815	691	15	known	know	VERB
taxlaw-2815	691	16	as	as	ADP
taxlaw-2815	691	17	“	"	PUNCT
taxlaw-2815	691	18	back	back	ADJ
taxlaw-2815	691	19	end	end	VERB
taxlaw-2815	691	20	proportionate	proportionate	ADJ
taxlaw-2815	691	21	liability	liability	NOUN
taxlaw-2815	691	22	,	,	PUNCT
taxlaw-2815	691	23	”	"	PUNCT
taxlaw-2815	691	24	whereby	whereby	SCONJ
taxlaw-2815	691	25	a	a	DET
taxlaw-2815	691	26	married	married	ADJ
taxlaw-2815	691	27	couple	couple	NOUN
taxlaw-2815	691	28	could	could	AUX
taxlaw-2815	691	29	allocate	allocate	VERB
taxlaw-2815	691	30	and	and	CCONJ
taxlaw-2815	691	31	separate	separate	VERB
taxlaw-2815	691	32	a	a	DET
taxlaw-2815	691	33	tax	tax	NOUN
taxlaw-2815	691	34	liability	liability	NOUN
taxlaw-2815	691	35	or	or	CCONJ
taxlaw-2815	691	36	assessment	assessment	NOUN
taxlaw-2815	691	37	in	in	ADP
taxlaw-2815	691	38	two	two	NUM
taxlaw-2815	691	39	situations	situation	NOUN
taxlaw-2815	691	40	:	:	PUNCT
taxlaw-2815	691	41	(	(	PUNCT
taxlaw-2815	691	42	1	1	X
taxlaw-2815	691	43	)	)	PUNCT
taxlaw-2815	691	44	upon	upon	SCONJ
taxlaw-2815	691	45	election	election	NOUN
taxlaw-2815	691	46	by	by	ADP
taxlaw-2815	691	47	one	one	NUM
taxlaw-2815	691	48	spouse	spouse	NOUN
taxlaw-2815	691	49	in	in	ADP
taxlaw-2815	691	50	the	the	DET
taxlaw-2815	691	51	case	case	NOUN
taxlaw-2815	691	52	of	of	ADP
taxlaw-2815	691	53	an	an	DET
taxlaw-2815	691	54	underpayment	underpayment	NOUN
taxlaw-2815	691	55	;	;	PUNCT
taxlaw-2815	691	56	and	and	CCONJ
taxlaw-2815	691	57	(	(	PUNCT
taxlaw-2815	691	58	2	2	X
taxlaw-2815	691	59	)	)	PUNCT
taxlaw-2815	691	60	“	"	PUNCT
taxlaw-2815	691	61	upon	upon	SCONJ
taxlaw-2815	691	62	the	the	DET
taxlaw-2815	691	63	assertion	assertion	NOUN
taxlaw-2815	691	64	of	of	ADP
taxlaw-2815	691	65	a	a	DET
taxlaw-2815	691	66	deficiency	deficiency	NOUN
taxlaw-2815	691	67	of	of	ADP
taxlaw-2815	691	68	tax	tax	NOUN
taxlaw-2815	691	69	”	"	PUNCT
taxlaw-2815	691	70	during	during	ADP
taxlaw-2815	691	71	an	an	DET
taxlaw-2815	691	72	exam.152	exam.152	NOUN
taxlaw-2815	691	73	thus	thus	ADV
taxlaw-2815	691	74	,	,	PUNCT
taxlaw-2815	691	75	married	married	ADJ
taxlaw-2815	691	76	couples	couple	NOUN
taxlaw-2815	691	77	would	would	AUX
taxlaw-2815	691	78	continue	continue	VERB
taxlaw-2815	691	79	to	to	PART
taxlaw-2815	691	80	enjoy	enjoy	VERB
taxlaw-2815	691	81	the	the	DET
taxlaw-2815	691	82	benefits	benefit	NOUN
taxlaw-2815	691	83	of	of	ADP
taxlaw-2815	691	84	income	income	NOUN
taxlaw-2815	691	85	splitting	splitting	NOUN
taxlaw-2815	691	86	but	but	CCONJ
taxlaw-2815	691	87	in	in	ADP
taxlaw-2815	691	88	many	many	ADJ
taxlaw-2815	691	89	cases	case	NOUN
taxlaw-2815	691	90	could	could	AUX
taxlaw-2815	691	91	avoid	avoid	VERB
taxlaw-2815	691	92	joint	joint	ADJ
taxlaw-2815	691	93	liability	liability	NOUN
taxlaw-2815	691	94	attributable	attributable	ADJ
taxlaw-2815	691	95	to	to	ADP
taxlaw-2815	691	96	the	the	DET
taxlaw-2815	691	97	tax	tax	NOUN
taxlaw-2815	691	98	items	item	NOUN
taxlaw-2815	691	99	of	of	ADP
taxlaw-2815	691	100	the	the	DET
taxlaw-2815	691	101	other	other	ADJ
taxlaw-2815	691	102	spouse	spouse	NOUN
taxlaw-2815	691	103	.	.	PUNCT
taxlaw-2815	692	1	aicpa	aicpa	PROPN
taxlaw-2815	692	2	introduced	introduce	VERB
taxlaw-2815	692	3	a	a	DET
taxlaw-2815	692	4	different	different	ADJ
taxlaw-2815	692	5	proposal	proposal	NOUN
taxlaw-2815	692	6	,	,	PUNCT
taxlaw-2815	692	7	which	which	PRON
taxlaw-2815	692	8	became	became	AUX
taxlaw-2815	692	9	known	know	VERB
taxlaw-2815	692	10	as	as	ADP
taxlaw-2815	692	11	the	the	DET
taxlaw-2815	692	12	“	"	PUNCT
taxlaw-2815	692	13	allocated	allocate	VERB
taxlaw-2815	692	14	liability	liability	NOUN
taxlaw-2815	692	15	standard	standard	NOUN
taxlaw-2815	692	16	,	,	PUNCT
taxlaw-2815	692	17	”	"	PUNCT
taxlaw-2815	692	18	which	which	PRON
taxlaw-2815	692	19	would	would	AUX
taxlaw-2815	692	20	permit	permit	VERB
taxlaw-2815	692	21	married	married	ADJ
taxlaw-2815	692	22	taxpayers	taxpayer	NOUN
taxlaw-2815	692	23	to	to	PART
taxlaw-2815	692	24	file	file	VERB
taxlaw-2815	692	25	jointly	jointly	ADV
taxlaw-2815	692	26	and	and	CCONJ
taxlaw-2815	692	27	provide	provide	VERB
taxlaw-2815	692	28	,	,	PUNCT
taxlaw-2815	692	29	at	at	ADP
taxlaw-2815	692	30	their	their	PRON
taxlaw-2815	692	31	complete	complete	ADJ
taxlaw-2815	692	32	discretion	discretion	NOUN
taxlaw-2815	692	33	,	,	PUNCT
taxlaw-2815	692	34	their	their	PRON
taxlaw-2815	692	35	own	own	ADJ
taxlaw-2815	692	36	agreed	agree	VERB
taxlaw-2815	692	37	-	-	PUNCT
taxlaw-2815	692	38	upon	upon	NOUN
taxlaw-2815	692	39	allocation	allocation	NOUN
taxlaw-2815	692	40	of	of	ADP
taxlaw-2815	692	41	the	the	DET
taxlaw-2815	692	42	aggregate	aggregate	ADJ
taxlaw-2815	692	43	liability	liability	NOUN
taxlaw-2815	692	44	at	at	ADP
taxlaw-2815	692	45	filing.153	filing.153	NUM
taxlaw-2815	692	46	the	the	DET
taxlaw-2815	692	47	report	report	NOUN
taxlaw-2815	692	48	rejected	reject	VERB
taxlaw-2815	692	49	both	both	CCONJ
taxlaw-2815	692	50	the	the	DET
taxlaw-2815	692	51	aba	aba	PROPN
taxlaw-2815	692	52	and	and	CCONJ
taxlaw-2815	692	53	aicpa	aicpa	VERB
taxlaw-2815	692	54	proposals	proposal	NOUN
taxlaw-2815	692	55	on	on	ADP
taxlaw-2815	692	56	the	the	DET
taxlaw-2815	692	57	grounds	ground	NOUN
taxlaw-2815	692	58	that	that	SCONJ
taxlaw-2815	692	59	neither	neither	CCONJ
taxlaw-2815	692	60	would	would	AUX
taxlaw-2815	692	61	fully	fully	ADV
taxlaw-2815	692	62	eliminate	eliminate	VERB
taxlaw-2815	692	63	the	the	DET
taxlaw-2815	692	64	need	need	NOUN
taxlaw-2815	692	65	for	for	ADP
taxlaw-2815	692	66	equitable	equitable	ADJ
taxlaw-2815	692	67	or	or	CCONJ
taxlaw-2815	692	68	innocent	innocent	ADJ
taxlaw-2815	692	69	spouse	spouse	NOUN
taxlaw-2815	692	70	relief.154	relief.154	VERB
taxlaw-2815	692	71	a	a	DET
taxlaw-2815	692	72	third	third	ADJ
taxlaw-2815	692	73	proposal	proposal	NOUN
taxlaw-2815	692	74	would	would	AUX
taxlaw-2815	692	75	require	require	VERB
taxlaw-2815	692	76	the	the	DET
taxlaw-2815	692	77	service	service	NOUN
taxlaw-2815	692	78	to	to	PART
taxlaw-2815	692	79	be	be	AUX
taxlaw-2815	692	80	bound	bind	VERB
taxlaw-2815	692	81	by	by	ADP
taxlaw-2815	692	82	the	the	DET
taxlaw-2815	692	83	terms	term	NOUN
taxlaw-2815	692	84	of	of	ADP
taxlaw-2815	692	85	a	a	DET
taxlaw-2815	692	86	divorce	divorce	NOUN
taxlaw-2815	692	87	decree	decree	NOUN
taxlaw-2815	692	88	regarding	regard	VERB
taxlaw-2815	692	89	the	the	DET
taxlaw-2815	692	90	responsibility	responsibility	NOUN
taxlaw-2815	692	91	for	for	ADP
taxlaw-2815	692	92	tax	tax	NOUN
taxlaw-2815	692	93	liabilities	liability	NOUN
taxlaw-2815	692	94	on	on	ADP
taxlaw-2815	692	95	prior	prior	ADJ
taxlaw-2815	692	96	joint	joint	ADJ
taxlaw-2815	692	97	returns	return	NOUN
taxlaw-2815	692	98	.	.	PUNCT
taxlaw-2815	693	1	congress	congress	PROPN
taxlaw-2815	693	2	had	have	AUX
taxlaw-2815	693	3	considered	consider	VERB
taxlaw-2815	693	4	such	such	DET
taxlaw-2815	693	5	a	a	DET
taxlaw-2815	693	6	proposal	proposal	NOUN
taxlaw-2815	693	7	previously	previously	ADV
taxlaw-2815	693	8	but	but	CCONJ
taxlaw-2815	693	9	was	be	AUX
taxlaw-2815	693	10	troubled	trouble	VERB
taxlaw-2815	693	11	by	by	ADP
taxlaw-2815	693	12	the	the	DET
taxlaw-2815	693	13	fact	fact	NOUN
taxlaw-2815	693	14	that	that	SCONJ
taxlaw-2815	693	15	the	the	DET
taxlaw-2815	693	16	service	service	NOUN
taxlaw-2815	693	17	is	be	AUX
taxlaw-2815	693	18	not	not	PART
taxlaw-2815	693	19	a	a	DET
taxlaw-2815	693	20	party	party	NOUN
taxlaw-2815	693	21	to	to	ADP
taxlaw-2815	693	22	the	the	DET
taxlaw-2815	693	23	divorce	divorce	NOUN
taxlaw-2815	693	24	proceeding.155	proceeding.155	PROPN
taxlaw-2815	693	25	c.	c.	PROPN
taxlaw-2815	693	26	judging	judge	VERB
taxlaw-2815	693	27	with	with	ADP
taxlaw-2815	693	28	the	the	DET
taxlaw-2815	693	29	benefit	benefit	NOUN
taxlaw-2815	693	30	of	of	ADP
taxlaw-2815	693	31	hindsight	hindsight	ADJ
taxlaw-2815	693	32	–	–	PUNCT
taxlaw-2815	693	33	did	do	AUX
taxlaw-2815	693	34	treasury	treasury	PROPN
taxlaw-2815	693	35	make	make	VERB
taxlaw-2815	693	36	the	the	DET
taxlaw-2815	693	37	right	right	ADJ
taxlaw-2815	693	38	recommendation	recommendation	NOUN
taxlaw-2815	693	39	in	in	ADP
taxlaw-2815	693	40	1998	1998	NUM
taxlaw-2815	693	41	?	?	PUNCT
taxlaw-2815	694	1	the	the	DET
taxlaw-2815	694	2	unending	unending	ADJ
taxlaw-2815	694	3	inefficiencies	inefficiency	NOUN
taxlaw-2815	694	4	of	of	ADP
taxlaw-2815	694	5	the	the	DET
taxlaw-2815	694	6	innocent	innocent	ADJ
taxlaw-2815	694	7	spouse	spouse	NOUN
taxlaw-2815	694	8	process	process	NOUN
taxlaw-2815	694	9	ultimately	ultimately	ADV
taxlaw-2815	694	10	,	,	PUNCT
taxlaw-2815	694	11	in	in	ADP
taxlaw-2815	694	12	1998	1998	NUM
taxlaw-2815	694	13	congress	congress	PROPN
taxlaw-2815	694	14	followed	follow	VERB
taxlaw-2815	694	15	the	the	DET
taxlaw-2815	694	16	report	report	NOUN
taxlaw-2815	694	17	’s	’s	PART
taxlaw-2815	694	18	recommendations	recommendation	NOUN
taxlaw-2815	694	19	and	and	CCONJ
taxlaw-2815	694	20	retained	retain	VERB
taxlaw-2815	694	21	joint	joint	ADJ
taxlaw-2815	694	22	and	and	CCONJ
taxlaw-2815	694	23	several	several	ADJ
taxlaw-2815	694	24	liability	liability	NOUN
taxlaw-2815	694	25	while	while	SCONJ
taxlaw-2815	694	26	expanding	expand	VERB
taxlaw-2815	694	27	the	the	DET
taxlaw-2815	694	28	grounds	ground	NOUN
taxlaw-2815	694	29	for	for	ADP
taxlaw-2815	694	30	innocent	innocent	ADJ
taxlaw-2815	694	31	spouse	spouse	NOUN
taxlaw-2815	694	32	relief	relief	NOUN
taxlaw-2815	694	33	.	.	PUNCT
taxlaw-2815	695	1	in	in	ADP
taxlaw-2815	695	2	hindsight	hindsight	ADJ
taxlaw-2815	695	3	,	,	PUNCT
taxlaw-2815	695	4	was	be	AUX
taxlaw-2815	695	5	this	this	PRON
taxlaw-2815	695	6	the	the	DET
taxlaw-2815	695	7	right	right	ADJ
taxlaw-2815	695	8	decision	decision	NOUN
taxlaw-2815	695	9	?	?	PUNCT
taxlaw-2815	696	1	the	the	DET
taxlaw-2815	696	2	report	report	NOUN
taxlaw-2815	696	3	raised	raise	VERB
taxlaw-2815	696	4	legitimate	legitimate	ADJ
taxlaw-2815	696	5	concerns	concern	NOUN
taxlaw-2815	696	6	about	about	ADP
taxlaw-2815	696	7	the	the	DET
taxlaw-2815	696	8	increased	increase	VERB
taxlaw-2815	696	9	administrative	administrative	ADJ
taxlaw-2815	696	10	costs	cost	NOUN
taxlaw-2815	696	11	to	to	ADP
taxlaw-2815	696	12	both	both	CCONJ
taxlaw-2815	696	13	the	the	DET
taxlaw-2815	696	14	taxpayer	taxpayer	NOUN
taxlaw-2815	696	15	and	and	CCONJ
taxlaw-2815	696	16	the	the	DET
taxlaw-2815	696	17	service	service	NOUN
taxlaw-2815	696	18	if	if	SCONJ
taxlaw-2815	696	19	a	a	DET
taxlaw-2815	696	20	mandatory	mandatory	ADJ
taxlaw-2815	696	21	separate	separate	ADJ
taxlaw-2815	696	22	filing	filing	NOUN
taxlaw-2815	696	23	service	service	NOUN
taxlaw-2815	696	24	were	be	AUX
taxlaw-2815	696	25	adopted	adopt	VERB
taxlaw-2815	696	26	.	.	PUNCT
taxlaw-2815	697	1	however	however	ADV
taxlaw-2815	697	2	,	,	PUNCT
taxlaw-2815	697	3	since	since	SCONJ
taxlaw-2815	697	4	the	the	DET
taxlaw-2815	697	5	time	time	NOUN
taxlaw-2815	697	6	of	of	ADP
taxlaw-2815	697	7	the	the	DET
taxlaw-2815	697	8	report	report	NOUN
taxlaw-2815	697	9	,	,	PUNCT
taxlaw-2815	697	10	e	e	X
taxlaw-2815	697	11	-	-	NOUN
taxlaw-2815	697	12	filing	filing	NOUN
taxlaw-2815	697	13	has	have	AUX
taxlaw-2815	697	14	changed	change	VERB
taxlaw-2815	697	15	the	the	DET
taxlaw-2815	697	16	administrative	administrative	ADJ
taxlaw-2815	697	17	landscape	landscape	NOUN
taxlaw-2815	697	18	considerably.156	considerably.156	PROPN
taxlaw-2815	697	19	to	to	ADP
taxlaw-2815	697	20	the	the	DET
taxlaw-2815	697	21	extent	extent	NOUN
taxlaw-2815	697	22	that	that	PRON
taxlaw-2815	697	23	return	return	VERB
taxlaw-2815	697	24	processing	processing	NOUN
taxlaw-2815	697	25	is	be	AUX
taxlaw-2815	697	26	increasingly	increasingly	ADV
taxlaw-2815	697	27	automated	automate	VERB
taxlaw-2815	697	28	,	,	PUNCT
taxlaw-2815	697	29	the	the	DET
taxlaw-2815	697	30	number	number	NOUN
taxlaw-2815	697	31	of	of	ADP
taxlaw-2815	697	32	returns	return	NOUN
taxlaw-2815	697	33	filed	file	VERB
taxlaw-2815	697	34	is	be	AUX
taxlaw-2815	697	35	less	less	ADV
taxlaw-2815	697	36	relevant	relevant	ADJ
taxlaw-2815	697	37	than	than	SCONJ
taxlaw-2815	697	38	it	it	PRON
taxlaw-2815	697	39	once	once	ADV
taxlaw-2815	697	40	was	be	AUX
taxlaw-2815	697	41	.	.	PUNCT
taxlaw-2815	698	1	meanwhile	meanwhile	ADV
taxlaw-2815	698	2	,	,	PUNCT
taxlaw-2815	698	3	the	the	DET
taxlaw-2815	698	4	expansion	expansion	NOUN
taxlaw-2815	698	5	of	of	ADP
taxlaw-2815	698	6	innocent	innocent	ADJ
taxlaw-2815	698	7	spouse	spouse	NOUN
taxlaw-2815	698	8	reform	reform	NOUN
taxlaw-2815	698	9	has	have	AUX
taxlaw-2815	698	10	broadened	broaden	VERB
taxlaw-2815	698	11	the	the	DET
taxlaw-2815	698	12	grounds	ground	NOUN
taxlaw-2815	698	13	for	for	ADP
taxlaw-2815	698	14	relief	relief	NOUN
taxlaw-2815	698	15	and	and	CCONJ
taxlaw-2815	698	16	created	create	VERB
taxlaw-2815	698	17	new	new	ADJ
taxlaw-2815	698	18	administrative	administrative	ADJ
taxlaw-2815	698	19	burdens	burden	NOUN
taxlaw-2815	698	20	.	.	PUNCT
taxlaw-2815	699	1	the	the	DET
taxlaw-2815	699	2	expansion	expansion	NOUN
taxlaw-2815	699	3	has	have	AUX
taxlaw-2815	699	4	resulted	result	VERB
taxlaw-2815	699	5	in	in	ADP
taxlaw-2815	699	6	a	a	DET
taxlaw-2815	699	7	151	151	NUM
taxlaw-2815	699	8	see	see	NOUN
taxlaw-2815	699	9	supra	supra	PROPN
taxlaw-2815	699	10	notes	note	NOUN
taxlaw-2815	699	11	63	63	NUM
taxlaw-2815	699	12	and	and	CCONJ
taxlaw-2815	699	13	64	64	NUM
taxlaw-2815	699	14	.	.	PUNCT
taxlaw-2815	700	1	152	152	NUM
taxlaw-2815	700	2	1998	1998	NUM
taxlaw-2815	700	3	treas	trea	NOUN
taxlaw-2815	700	4	.	.	PUNCT
taxlaw-2815	701	1	report	report	NOUN
taxlaw-2815	701	2	on	on	ADP
taxlaw-2815	701	3	jl	jl	NOUN
taxlaw-2815	701	4	and	and	CCONJ
taxlaw-2815	701	5	is	be	AUX
taxlaw-2815	701	6	,	,	PUNCT
taxlaw-2815	701	7	supra	supra	PROPN
taxlaw-2815	701	8	note	note	NOUN
taxlaw-2815	701	9	22	22	NUM
taxlaw-2815	701	10	,	,	PUNCT
taxlaw-2815	701	11	at	at	ADP
taxlaw-2815	701	12	34	34	NUM
taxlaw-2815	701	13	.	.	PUNCT
taxlaw-2815	702	1	the	the	DET
taxlaw-2815	702	2	report	report	NOUN
taxlaw-2815	702	3	notes	note	VERB
taxlaw-2815	702	4	that	that	SCONJ
taxlaw-2815	702	5	the	the	DET
taxlaw-2815	702	6	aba	aba	PROPN
taxlaw-2815	702	7	proposal	proposal	NOUN
taxlaw-2815	702	8	represented	represent	VERB
taxlaw-2815	702	9	the	the	DET
taxlaw-2815	702	10	views	view	NOUN
taxlaw-2815	702	11	of	of	ADP
taxlaw-2815	702	12	individuals	individual	NOUN
taxlaw-2815	702	13	who	who	PRON
taxlaw-2815	702	14	submitted	submit	VERB
taxlaw-2815	702	15	the	the	DET
taxlaw-2815	702	16	comments	comment	NOUN
taxlaw-2815	702	17	and	and	CCONJ
taxlaw-2815	702	18	did	do	AUX
taxlaw-2815	702	19	not	not	PART
taxlaw-2815	702	20	represent	represent	VERB
taxlaw-2815	702	21	an	an	DET
taxlaw-2815	702	22	official	official	ADJ
taxlaw-2815	702	23	position	position	NOUN
taxlaw-2815	702	24	of	of	ADP
taxlaw-2815	702	25	the	the	DET
taxlaw-2815	702	26	aba	aba	PROPN
taxlaw-2815	702	27	or	or	CCONJ
taxlaw-2815	702	28	its	its	PRON
taxlaw-2815	702	29	tax	tax	NOUN
taxlaw-2815	702	30	section	section	NOUN
taxlaw-2815	702	31	.	.	PUNCT
taxlaw-2815	703	1	153	153	NUM
taxlaw-2815	704	1	i	i	PRON
taxlaw-2815	704	2	d.	d.	PROPN
taxlaw-2815	704	3	at	at	ADP
taxlaw-2815	704	4	38–39	38–39	NUM
taxlaw-2815	704	5	.	.	PUNCT
taxlaw-2815	705	1	154	154	NUM
taxlaw-2815	706	1	i	i	PRON
taxlaw-2815	706	2	d.	d.	PROPN
taxlaw-2815	706	3	at	at	ADP
taxlaw-2815	706	4	38	38	NUM
taxlaw-2815	706	5	,	,	PUNCT
taxlaw-2815	706	6	41	41	NUM
taxlaw-2815	706	7	.	.	NOUN
taxlaw-2815	706	8	155	155	NUM
taxlaw-2815	707	1	i	i	PROPN
taxlaw-2815	707	2	d.	d.	PROPN
taxlaw-2815	707	3	at	at	ADP
taxlaw-2815	707	4	42	42	NUM
taxlaw-2815	707	5	(	(	PUNCT
taxlaw-2815	707	6	citing	cite	VERB
taxlaw-2815	707	7	h.r	h.r	PROPN
taxlaw-2815	707	8	.	.	PROPN
taxlaw-2815	707	9	rep	rep	PROPN
taxlaw-2815	707	10	.	.	PROPN
taxlaw-2815	708	1	no	no	PROPN
taxlaw-2815	708	2	.	.	NOUN
taxlaw-2815	709	1	104	104	NUM
taxlaw-2815	709	2	-	-	SYM
taxlaw-2815	709	3	56	56	NUM
taxlaw-2815	709	4	,	,	PUNCT
taxlaw-2815	709	5	at	at	ADP
taxlaw-2815	709	6	30	30	NUM
taxlaw-2815	709	7	(	(	PUNCT
taxlaw-2815	709	8	1996	1996	NUM
taxlaw-2815	709	9	)	)	PUNCT
taxlaw-2815	709	10	)	)	PUNCT
taxlaw-2815	709	11	.	.	PUNCT
taxlaw-2815	710	1	156	156	NUM
taxlaw-2815	710	2	see	see	VERB
taxlaw-2815	710	3	supra	supra	PROPN
taxlaw-2815	710	4	part	part	NOUN
taxlaw-2815	710	5	i.b.1	i.b.1	NOUN
taxlaw-2815	710	6	;	;	PUNCT
taxlaw-2815	710	7	supra	supra	PROPN
taxlaw-2815	710	8	note	note	NOUN
taxlaw-2815	710	9	63	63	NUM
taxlaw-2815	710	10	.	.	SYM
taxlaw-2815	710	11	122	122	NUM
taxlaw-2815	710	12	columbia	columbia	PROPN
taxlaw-2815	710	13	journal	journal	PROPN
taxlaw-2815	710	14	of	of	ADP
taxlaw-2815	710	15	tax	tax	NOUN
taxlaw-2815	710	16	law	law	NOUN
taxlaw-2815	710	17	[	[	X
taxlaw-2815	710	18	vol.4:94	vol.4:94	DET
taxlaw-2815	710	19	corresponding	corresponding	ADJ
taxlaw-2815	710	20	increase	increase	NOUN
taxlaw-2815	710	21	in	in	ADP
taxlaw-2815	710	22	the	the	DET
taxlaw-2815	710	23	number	number	NOUN
taxlaw-2815	710	24	of	of	ADP
taxlaw-2815	710	25	requests	request	NOUN
taxlaw-2815	710	26	for	for	ADP
taxlaw-2815	710	27	innocent	innocent	ADJ
taxlaw-2815	710	28	spouse	spouse	NOUN
taxlaw-2815	710	29	relief	relief	NOUN
taxlaw-2815	710	30	,	,	PUNCT
taxlaw-2815	710	31	with	with	ADP
taxlaw-2815	710	32	each	each	DET
taxlaw-2815	710	33	request	request	NOUN
taxlaw-2815	710	34	requiring	require	VERB
taxlaw-2815	710	35	a	a	DET
taxlaw-2815	710	36	time	time	NOUN
taxlaw-2815	710	37	-	-	PUNCT
taxlaw-2815	710	38	consuming	consume	VERB
taxlaw-2815	710	39	and	and	CCONJ
taxlaw-2815	710	40	personalized	personalized	ADJ
taxlaw-2815	710	41	determination	determination	NOUN
taxlaw-2815	710	42	.	.	PUNCT
taxlaw-2815	711	1	the	the	DET
taxlaw-2815	711	2	service	service	NOUN
taxlaw-2815	711	3	and	and	CCONJ
taxlaw-2815	711	4	tax	tax	NOUN
taxlaw-2815	711	5	court	court	NOUN
taxlaw-2815	711	6	are	be	AUX
taxlaw-2815	711	7	now	now	ADV
taxlaw-2815	711	8	expending	expend	VERB
taxlaw-2815	711	9	significant	significant	ADJ
taxlaw-2815	711	10	resources	resource	NOUN
taxlaw-2815	711	11	to	to	PART
taxlaw-2815	711	12	investigate	investigate	VERB
taxlaw-2815	711	13	claims	claim	NOUN
taxlaw-2815	711	14	of	of	ADP
taxlaw-2815	711	15	spousal	spousal	NOUN
taxlaw-2815	711	16	abuse	abuse	NOUN
taxlaw-2815	711	17	,	,	PUNCT
taxlaw-2815	711	18	economic	economic	ADJ
taxlaw-2815	711	19	hardship	hardship	NOUN
taxlaw-2815	711	20	,	,	PUNCT
taxlaw-2815	711	21	and	and	CCONJ
taxlaw-2815	711	22	other	other	ADJ
taxlaw-2815	711	23	highly	highly	ADV
taxlaw-2815	711	24	factual	factual	ADJ
taxlaw-2815	711	25	non	non	ADJ
taxlaw-2815	711	26	-	-	ADJ
taxlaw-2815	711	27	tax	tax	ADJ
taxlaw-2815	711	28	questions	question	NOUN
taxlaw-2815	711	29	such	such	ADJ
taxlaw-2815	711	30	as	as	ADP
taxlaw-2815	711	31	an	an	DET
taxlaw-2815	711	32	individual	individual	NOUN
taxlaw-2815	711	33	’s	’s	PART
taxlaw-2815	711	34	level	level	NOUN
taxlaw-2815	711	35	of	of	ADP
taxlaw-2815	711	36	knowledge	knowledge	NOUN
taxlaw-2815	711	37	(	(	PUNCT
taxlaw-2815	711	38	i.e.	i.e.	X
taxlaw-2815	711	39	,	,	PUNCT
taxlaw-2815	711	40	which	which	DET
taxlaw-2815	711	41	spouse	spouse	NOUN
taxlaw-2815	711	42	knew	know	VERB
taxlaw-2815	711	43	what	what	PRON
taxlaw-2815	711	44	facts	fact	NOUN
taxlaw-2815	711	45	about	about	ADP
taxlaw-2815	711	46	items	item	NOUN
taxlaw-2815	711	47	of	of	ADP
taxlaw-2815	711	48	income).157	income).157	NOUN
taxlaw-2815	711	49	unsurprisingly	unsurprisingly	ADV
taxlaw-2815	711	50	,	,	PUNCT
taxlaw-2815	711	51	given	give	VERB
taxlaw-2815	711	52	the	the	DET
taxlaw-2815	711	53	task	task	NOUN
taxlaw-2815	711	54	at	at	ADP
taxlaw-2815	711	55	hand	hand	NOUN
taxlaw-2815	711	56	,	,	PUNCT
taxlaw-2815	711	57	the	the	DET
taxlaw-2815	711	58	service	service	NOUN
taxlaw-2815	711	59	has	have	AUX
taxlaw-2815	711	60	not	not	PART
taxlaw-2815	711	61	been	be	AUX
taxlaw-2815	711	62	getting	get	VERB
taxlaw-2815	711	63	the	the	DET
taxlaw-2815	711	64	results	result	NOUN
taxlaw-2815	711	65	right	right	ADJ
taxlaw-2815	711	66	.	.	PUNCT
taxlaw-2815	712	1	in	in	ADP
taxlaw-2815	712	2	2007	2007	NUM
taxlaw-2815	712	3	,	,	PUNCT
taxlaw-2815	712	4	the	the	DET
taxlaw-2815	712	5	treasury	treasury	NOUN
taxlaw-2815	712	6	inspector	inspector	NOUN
taxlaw-2815	712	7	general	general	NOUN
taxlaw-2815	712	8	for	for	ADP
taxlaw-2815	712	9	tax	tax	NOUN
taxlaw-2815	712	10	administration	administration	NOUN
taxlaw-2815	712	11	(	(	PUNCT
taxlaw-2815	712	12	tigta	tigta	PROPN
taxlaw-2815	712	13	)	)	PUNCT
taxlaw-2815	712	14	performed	perform	VERB
taxlaw-2815	712	15	an	an	DET
taxlaw-2815	712	16	audit	audit	NOUN
taxlaw-2815	712	17	to	to	PART
taxlaw-2815	712	18	examine	examine	VERB
taxlaw-2815	712	19	certain	certain	ADJ
taxlaw-2815	712	20	procedures	procedure	NOUN
taxlaw-2815	712	21	that	that	PRON
taxlaw-2815	712	22	had	have	AUX
taxlaw-2815	712	23	been	be	AUX
taxlaw-2815	712	24	established	establish	VERB
taxlaw-2815	712	25	to	to	PART
taxlaw-2815	712	26	protect	protect	VERB
taxlaw-2815	712	27	the	the	DET
taxlaw-2815	712	28	rights	right	NOUN
taxlaw-2815	712	29	of	of	ADP
taxlaw-2815	712	30	spouses	spouse	NOUN
taxlaw-2815	712	31	requesting	request	VERB
taxlaw-2815	712	32	innocent	innocent	ADJ
taxlaw-2815	712	33	spouse	spouse	NOUN
taxlaw-2815	712	34	relief.158	relief.158	NOUN
taxlaw-2815	712	35	specifically	specifically	ADV
taxlaw-2815	712	36	,	,	PUNCT
taxlaw-2815	712	37	the	the	DET
taxlaw-2815	712	38	procedures	procedure	NOUN
taxlaw-2815	712	39	were	be	AUX
taxlaw-2815	712	40	designed	design	VERB
taxlaw-2815	712	41	to	to	PART
taxlaw-2815	712	42	ensure	ensure	VERB
taxlaw-2815	712	43	that	that	SCONJ
taxlaw-2815	712	44	collection	collection	NOUN
taxlaw-2815	712	45	enforcement	enforcement	NOUN
taxlaw-2815	712	46	was	be	AUX
taxlaw-2815	712	47	suspended	suspend	VERB
taxlaw-2815	712	48	against	against	ADP
taxlaw-2815	712	49	the	the	DET
taxlaw-2815	712	50	requesting	request	VERB
taxlaw-2815	712	51	spouse	spouse	NOUN
taxlaw-2815	712	52	(	(	PUNCT
taxlaw-2815	712	53	but	but	CCONJ
taxlaw-2815	712	54	not	not	PART
taxlaw-2815	712	55	against	against	ADP
taxlaw-2815	712	56	the	the	DET
taxlaw-2815	712	57	nonrequesting	nonrequesting	NOUN
taxlaw-2815	712	58	spouse	spouse	NOUN
taxlaw-2815	712	59	)	)	PUNCT
taxlaw-2815	712	60	while	while	SCONJ
taxlaw-2815	712	61	the	the	DET
taxlaw-2815	712	62	relief	relief	NOUN
taxlaw-2815	712	63	request	request	NOUN
taxlaw-2815	712	64	was	be	AUX
taxlaw-2815	712	65	pending	pende	VERB
taxlaw-2815	712	66	;	;	PUNCT
taxlaw-2815	712	67	for	for	ADP
taxlaw-2815	712	68	example	example	NOUN
taxlaw-2815	712	69	,	,	PUNCT
taxlaw-2815	712	70	while	while	SCONJ
taxlaw-2815	712	71	the	the	DET
taxlaw-2815	712	72	request	request	NOUN
taxlaw-2815	712	73	is	be	AUX
taxlaw-2815	712	74	under	under	ADP
taxlaw-2815	712	75	consideration	consideration	NOUN
taxlaw-2815	712	76	,	,	PUNCT
taxlaw-2815	712	77	the	the	DET
taxlaw-2815	712	78	requesting	request	VERB
taxlaw-2815	712	79	spouse	spouse	NOUN
taxlaw-2815	712	80	’s	’s	PART
taxlaw-2815	712	81	refund	refund	NOUN
taxlaw-2815	712	82	should	should	AUX
taxlaw-2815	712	83	not	not	PART
taxlaw-2815	712	84	be	be	AUX
taxlaw-2815	712	85	offset	offset	VERB
taxlaw-2815	712	86	to	to	PART
taxlaw-2815	712	87	satisfy	satisfy	VERB
taxlaw-2815	712	88	the	the	DET
taxlaw-2815	712	89	joint	joint	ADJ
taxlaw-2815	712	90	liability	liability	NOUN
taxlaw-2815	712	91	that	that	PRON
taxlaw-2815	712	92	is	be	AUX
taxlaw-2815	712	93	at	at	ADP
taxlaw-2815	712	94	issue	issue	NOUN
taxlaw-2815	712	95	.	.	PUNCT
taxlaw-2815	713	1	however	however	ADV
taxlaw-2815	713	2	,	,	PUNCT
taxlaw-2815	713	3	tigta	tigta	PROPN
taxlaw-2815	713	4	found	find	VERB
taxlaw-2815	713	5	that	that	SCONJ
taxlaw-2815	713	6	in	in	ADP
taxlaw-2815	713	7	twenty	twenty	NUM
taxlaw-2815	713	8	-	-	PUNCT
taxlaw-2815	713	9	seven	seven	NUM
taxlaw-2815	713	10	percent	percent	NOUN
taxlaw-2815	713	11	of	of	ADP
taxlaw-2815	713	12	the	the	DET
taxlaw-2815	713	13	accounts	account	NOUN
taxlaw-2815	713	14	it	it	PRON
taxlaw-2815	713	15	reviewed	review	VERB
taxlaw-2815	713	16	,	,	PUNCT
taxlaw-2815	713	17	the	the	DET
taxlaw-2815	713	18	service	service	NOUN
taxlaw-2815	713	19	had	have	AUX
taxlaw-2815	713	20	not	not	PART
taxlaw-2815	713	21	acted	act	VERB
taxlaw-2815	713	22	timely	timely	ADV
taxlaw-2815	713	23	to	to	PART
taxlaw-2815	713	24	ensure	ensure	VERB
taxlaw-2815	713	25	that	that	SCONJ
taxlaw-2815	713	26	the	the	DET
taxlaw-2815	713	27	proper	proper	ADJ
taxlaw-2815	713	28	protections	protection	NOUN
taxlaw-2815	713	29	were	be	AUX
taxlaw-2815	713	30	in	in	ADP
taxlaw-2815	713	31	place.159	place.159	PROPN
taxlaw-2815	713	32	richard	richard	PROPN
taxlaw-2815	713	33	c.e	c.e	PROPN
taxlaw-2815	713	34	.	.	PROPN
taxlaw-2815	713	35	beck	beck	PROPN
taxlaw-2815	713	36	,	,	PUNCT
taxlaw-2815	713	37	who	who	PRON
taxlaw-2815	713	38	made	make	VERB
taxlaw-2815	713	39	a	a	DET
taxlaw-2815	713	40	compelling	compelling	ADJ
taxlaw-2815	713	41	argument	argument	NOUN
taxlaw-2815	713	42	for	for	ADP
taxlaw-2815	713	43	the	the	DET
taxlaw-2815	713	44	repeal	repeal	NOUN
taxlaw-2815	713	45	of	of	ADP
taxlaw-2815	713	46	joint	joint	ADJ
taxlaw-2815	713	47	and	and	CCONJ
taxlaw-2815	713	48	several	several	ADJ
taxlaw-2815	713	49	liability	liability	NOUN
taxlaw-2815	713	50	in	in	ADP
taxlaw-2815	713	51	a	a	DET
taxlaw-2815	713	52	1990	1990	NUM
taxlaw-2815	713	53	article,160	article,160	NOUN
taxlaw-2815	713	54	re	re	VERB
taxlaw-2815	713	55	-	-	VERB
taxlaw-2815	713	56	examined	examine	VERB
taxlaw-2815	713	57	the	the	DET
taxlaw-2815	713	58	issue	issue	NOUN
taxlaw-2815	713	59	following	follow	VERB
taxlaw-2815	713	60	the	the	DET
taxlaw-2815	713	61	restructuring	restructuring	NOUN
taxlaw-2815	713	62	and	and	CCONJ
taxlaw-2815	713	63	reform	reform	NOUN
taxlaw-2815	713	64	act	act	NOUN
taxlaw-2815	713	65	of	of	ADP
taxlaw-2815	713	66	1998.161	1998.161	NUM
taxlaw-2815	713	67	in	in	ADP
taxlaw-2815	713	68	his	his	PRON
taxlaw-2815	713	69	re	re	NOUN
taxlaw-2815	713	70	-	-	NOUN
taxlaw-2815	713	71	examination	examination	NOUN
taxlaw-2815	713	72	,	,	PUNCT
taxlaw-2815	713	73	beck	beck	PROPN
taxlaw-2815	713	74	describes	describe	VERB
taxlaw-2815	713	75	the	the	DET
taxlaw-2815	713	76	high	high	ADJ
taxlaw-2815	713	77	administrative	administrative	ADJ
taxlaw-2815	713	78	costs	cost	NOUN
taxlaw-2815	713	79	of	of	ADP
taxlaw-2815	713	80	expanding	expand	VERB
taxlaw-2815	713	81	innocent	innocent	ADJ
taxlaw-2815	713	82	spouse	spouse	NOUN
taxlaw-2815	713	83	relief	relief	NOUN
taxlaw-2815	713	84	in	in	ADP
taxlaw-2815	713	85	1998	1998	NUM
taxlaw-2815	713	86	(	(	PUNCT
taxlaw-2815	713	87	as	as	ADP
taxlaw-2815	713	88	compared	compare	VERB
taxlaw-2815	713	89	to	to	ADP
taxlaw-2815	713	90	abolishing	abolish	VERB
taxlaw-2815	713	91	joint	joint	ADJ
taxlaw-2815	713	92	and	and	CCONJ
taxlaw-2815	713	93	several	several	ADJ
taxlaw-2815	713	94	liability	liability	NOUN
taxlaw-2815	713	95	)	)	PUNCT
taxlaw-2815	713	96	.	.	PUNCT
taxlaw-2815	714	1	beck	beck	PROPN
taxlaw-2815	714	2	cites	cite	VERB
taxlaw-2815	714	3	irs	irs	PROPN
taxlaw-2815	714	4	statistics	statistic	NOUN
taxlaw-2815	714	5	describing	describe	VERB
taxlaw-2815	714	6	how	how	SCONJ
taxlaw-2815	714	7	the	the	DET
taxlaw-2815	714	8	service	service	NOUN
taxlaw-2815	714	9	created	create	VERB
taxlaw-2815	714	10	a	a	DET
taxlaw-2815	714	11	central	central	ADJ
taxlaw-2815	714	12	processing	processing	NOUN
taxlaw-2815	714	13	center	center	NOUN
taxlaw-2815	714	14	for	for	ADP
taxlaw-2815	714	15	innocent	innocent	ADJ
taxlaw-2815	714	16	spouse	spouse	NOUN
taxlaw-2815	714	17	claims	claim	NOUN
taxlaw-2815	714	18	and	and	CCONJ
taxlaw-2815	714	19	assigned	assign	VERB
taxlaw-2815	714	20	953	953	NUM
taxlaw-2815	714	21	full	full	ADJ
taxlaw-2815	714	22	-	-	PUNCT
taxlaw-2815	714	23	time	time	NOUN
taxlaw-2815	714	24	employees	employee	NOUN
taxlaw-2815	714	25	to	to	PART
taxlaw-2815	714	26	work	work	VERB
taxlaw-2815	714	27	exclusively	exclusively	ADV
taxlaw-2815	714	28	on	on	ADP
taxlaw-2815	714	29	those	those	DET
taxlaw-2815	714	30	claims;162	claims;162	NOUN
taxlaw-2815	714	31	despite	despite	SCONJ
taxlaw-2815	714	32	this	this	DET
taxlaw-2815	714	33	redirection	redirection	NOUN
taxlaw-2815	714	34	of	of	ADP
taxlaw-2815	714	35	resources	resource	NOUN
taxlaw-2815	714	36	,	,	PUNCT
taxlaw-2815	714	37	it	it	PRON
taxlaw-2815	714	38	took	take	VERB
taxlaw-2815	714	39	the	the	DET
taxlaw-2815	714	40	service	service	NOUN
taxlaw-2815	714	41	an	an	DET
taxlaw-2815	714	42	average	average	NOUN
taxlaw-2815	714	43	of	of	ADP
taxlaw-2815	714	44	192	192	NUM
taxlaw-2815	714	45	days	day	NOUN
taxlaw-2815	714	46	to	to	PART
taxlaw-2815	714	47	process	process	VERB
taxlaw-2815	714	48	claims	claim	NOUN
taxlaw-2815	714	49	for	for	ADP
taxlaw-2815	714	50	relief	relief	NOUN
taxlaw-2815	714	51	that	that	PRON
taxlaw-2815	714	52	were	be	AUX
taxlaw-2815	714	53	granted	grant	VERB
taxlaw-2815	714	54	at	at	ADP
taxlaw-2815	714	55	the	the	DET
taxlaw-2815	714	56	administrative	administrative	ADJ
taxlaw-2815	714	57	level	level	NOUN
taxlaw-2815	714	58	and	and	CCONJ
taxlaw-2815	714	59	it	it	PRON
taxlaw-2815	714	60	took	take	VERB
taxlaw-2815	714	61	an	an	DET
taxlaw-2815	714	62	astounding	astounding	ADJ
taxlaw-2815	714	63	807	807	NUM
taxlaw-2815	714	64	days	day	NOUN
taxlaw-2815	714	65	to	to	PART
taxlaw-2815	714	66	process	process	VERB
taxlaw-2815	714	67	claims	claim	NOUN
taxlaw-2815	714	68	that	that	PRON
taxlaw-2815	714	69	were	be	AUX
taxlaw-2815	714	70	appealed	appeal	VERB
taxlaw-2815	714	71	within	within	ADP
taxlaw-2815	714	72	the	the	DET
taxlaw-2815	714	73	service.163	service.163	NOUN
taxlaw-2815	714	74	within	within	ADP
taxlaw-2815	714	75	the	the	DET
taxlaw-2815	714	76	context	context	NOUN
taxlaw-2815	714	77	of	of	ADP
taxlaw-2815	714	78	the	the	DET
taxlaw-2815	714	79	significant	significant	ADJ
taxlaw-2815	714	80	resources	resource	NOUN
taxlaw-2815	714	81	the	the	DET
taxlaw-2815	714	82	service	service	NOUN
taxlaw-2815	714	83	redirected	redirect	VERB
taxlaw-2815	714	84	toward	toward	ADP
taxlaw-2815	714	85	innocent	innocent	ADJ
taxlaw-2815	714	86	spouse	spouse	NOUN
taxlaw-2815	714	87	relief	relief	NOUN
taxlaw-2815	714	88	,	,	PUNCT
taxlaw-2815	714	89	beck	beck	PROPN
taxlaw-2815	714	90	examined	examine	VERB
taxlaw-2815	714	91	the	the	DET
taxlaw-2815	714	92	innocent	innocent	ADJ
taxlaw-2815	714	93	spouse	spouse	NOUN
taxlaw-2815	714	94	cases	case	NOUN
taxlaw-2815	714	95	that	that	PRON
taxlaw-2815	714	96	were	be	AUX
taxlaw-2815	714	97	litigated	litigate	VERB
taxlaw-2815	714	98	in	in	ADP
taxlaw-2815	714	99	2005	2005	NUM
taxlaw-2815	714	100	and	and	CCONJ
taxlaw-2815	714	101	found	find	VERB
taxlaw-2815	714	102	the	the	DET
taxlaw-2815	714	103	following	following	NOUN
taxlaw-2815	714	104	:	:	PUNCT
taxlaw-2815	714	105	summing	sum	VERB
taxlaw-2815	714	106	up	up	ADP
taxlaw-2815	714	107	,	,	PUNCT
taxlaw-2815	714	108	it	it	PRON
taxlaw-2815	714	109	seems	seem	VERB
taxlaw-2815	714	110	fair	fair	ADJ
taxlaw-2815	714	111	to	to	PART
taxlaw-2815	714	112	say	say	VERB
taxlaw-2815	714	113	that	that	SCONJ
taxlaw-2815	714	114	there	there	PRON
taxlaw-2815	714	115	are	be	VERB
taxlaw-2815	714	116	now	now	ADV
taxlaw-2815	714	117	more	more	ADJ
taxlaw-2815	714	118	cases	case	NOUN
taxlaw-2815	714	119	than	than	ADP
taxlaw-2815	714	120	before	before	ADP
taxlaw-2815	714	121	the	the	DET
taxlaw-2815	714	122	1998	1998	NUM
taxlaw-2815	714	123	reforms	reform	NOUN
taxlaw-2815	714	124	,	,	PUNCT
taxlaw-2815	714	125	and	and	CCONJ
taxlaw-2815	714	126	that	that	SCONJ
taxlaw-2815	714	127	the	the	DET
taxlaw-2815	714	128	law	law	NOUN
taxlaw-2815	714	129	and	and	CCONJ
taxlaw-2815	714	130	the	the	DET
taxlaw-2815	714	131	decisions	decision	NOUN
taxlaw-2815	714	132	are	be	AUX
taxlaw-2815	714	133	more	more	ADV
taxlaw-2815	714	134	complex	complex	ADJ
taxlaw-2815	714	135	,	,	PUNCT
taxlaw-2815	714	136	but	but	CCONJ
taxlaw-2815	714	137	that	that	SCONJ
taxlaw-2815	714	138	there	there	PRON
taxlaw-2815	714	139	is	be	VERB
taxlaw-2815	714	140	no	no	PRON
taxlaw-2815	714	141	more	more	ADV
taxlaw-2815	714	142	certainty	certainty	ADJ
taxlaw-2815	714	143	,	,	PUNCT
taxlaw-2815	714	144	consistency	consistency	NOUN
taxlaw-2815	714	145	or	or	CCONJ
taxlaw-2815	714	146	rationality	rationality	NOUN
taxlaw-2815	714	147	in	in	ADP
taxlaw-2815	714	148	the	the	DET
taxlaw-2815	714	149	case	case	NOUN
taxlaw-2815	714	150	law	law	NOUN
taxlaw-2815	714	151	than	than	ADP
taxlaw-2815	714	152	before	before	ADV
taxlaw-2815	714	153	.	.	PUNCT
taxlaw-2815	715	1	and	and	CCONJ
taxlaw-2815	715	2	because	because	SCONJ
taxlaw-2815	715	3	the	the	DET
taxlaw-2815	715	4	ratio	ratio	NOUN
taxlaw-2815	715	5	of	of	ADP
taxlaw-2815	715	6	wins	win	NOUN
taxlaw-2815	715	7	and	and	CCONJ
taxlaw-2815	715	8	losses	loss	NOUN
taxlaw-2815	715	9	appears	appear	VERB
taxlaw-2815	715	10	very	very	ADV
taxlaw-2815	715	11	similar	similar	ADJ
taxlaw-2815	715	12	in	in	ADP
taxlaw-2815	715	13	samples	sample	NOUN
taxlaw-2815	715	14	taken	take	VERB
taxlaw-2815	715	15	nearly	nearly	ADV
taxlaw-2815	715	16	twenty	twenty	NUM
taxlaw-2815	715	17	years	year	NOUN
taxlaw-2815	715	18	apart	apart	ADV
taxlaw-2815	715	19	,	,	PUNCT
taxlaw-2815	715	20	one	one	PRON
taxlaw-2815	715	21	may	may	AUX
taxlaw-2815	715	22	perhaps	perhaps	ADV
taxlaw-2815	715	23	conclude	conclude	VERB
taxlaw-2815	715	24	also	also	ADV
taxlaw-2815	715	25	that	that	SCONJ
taxlaw-2815	715	26	the	the	DET
taxlaw-2815	715	27	quality	quality	NOUN
taxlaw-2815	715	28	and	and	CCONJ
taxlaw-2815	715	29	consistency	consistency	NOUN
taxlaw-2815	715	30	of	of	ADP
taxlaw-2815	715	31	the	the	DET
taxlaw-2815	715	32	administrative	administrative	ADJ
taxlaw-2815	715	33	dispositions	disposition	NOUN
taxlaw-2815	715	34	are	be	AUX
taxlaw-2815	715	35	also	also	ADV
taxlaw-2815	715	36	no	no	ADV
taxlaw-2815	715	37	better	well	ADJ
taxlaw-2815	715	38	now	now	ADV
taxlaw-2815	715	39	than	than	SCONJ
taxlaw-2815	715	40	before.164	before.164	NOUN
taxlaw-2815	715	41	beck	beck	NOUN
taxlaw-2815	715	42	argues	argue	VERB
taxlaw-2815	715	43	that	that	SCONJ
taxlaw-2815	715	44	joint	joint	ADJ
taxlaw-2815	715	45	and	and	CCONJ
taxlaw-2815	715	46	several	several	ADJ
taxlaw-2815	715	47	liability	liability	NOUN
taxlaw-2815	715	48	should	should	AUX
taxlaw-2815	715	49	be	be	AUX
taxlaw-2815	715	50	repealed	repeal	VERB
taxlaw-2815	715	51	because	because	SCONJ
taxlaw-2815	715	52	it	it	PRON
taxlaw-2815	715	53	is	be	AUX
taxlaw-2815	715	54	a	a	DET
taxlaw-2815	715	55	system	system	NOUN
taxlaw-2815	715	56	that	that	PRON
taxlaw-2815	715	57	lacks	lack	VERB
taxlaw-2815	715	58	any	any	DET
taxlaw-2815	715	59	justification	justification	NOUN
taxlaw-2815	715	60	and	and	CCONJ
taxlaw-2815	715	61	results	result	NOUN
taxlaw-2815	715	62	in	in	ADP
taxlaw-2815	715	63	an	an	DET
taxlaw-2815	715	64	intolerable	intolerable	ADJ
taxlaw-2815	715	65	“	"	PUNCT
taxlaw-2815	715	66	tax	tax	NOUN
taxlaw-2815	715	67	persecution	persecution	NOUN
taxlaw-2815	715	68	of	of	ADP
taxlaw-2815	715	69	157	157	NUM
taxlaw-2815	715	70	see	see	NOUN
taxlaw-2815	715	71	,	,	PUNCT
taxlaw-2815	715	72	e.g.	e.g.	ADV
taxlaw-2815	715	73	,	,	PUNCT
taxlaw-2815	715	74	beck	beck	NOUN
taxlaw-2815	715	75	,	,	PUNCT
taxlaw-2815	715	76	infra	infra	NOUN
taxlaw-2815	715	77	note	note	VERB
taxlaw-2815	715	78	161	161	NUM
taxlaw-2815	715	79	,	,	PUNCT
taxlaw-2815	715	80	at	at	ADP
taxlaw-2815	715	81	950–51	950–51	PROPN
taxlaw-2815	715	82	,	,	PUNCT
taxlaw-2815	715	83	954	954	NUM
taxlaw-2815	715	84	.	.	NOUN
taxlaw-2815	715	85	158	158	NUM
taxlaw-2815	715	86	treas	treas	PROPN
taxlaw-2815	715	87	.	.	PUNCT
taxlaw-2815	716	1	inspector	inspector	PROPN
taxlaw-2815	716	2	gen	gen	PROPN
taxlaw-2815	716	3	.	.	PROPN
taxlaw-2815	716	4	for	for	ADP
taxlaw-2815	716	5	tax	tax	NOUN
taxlaw-2815	716	6	admin	admin	NOUN
taxlaw-2815	716	7	.	.	PROPN
taxlaw-2815	716	8	,	,	PUNCT
taxlaw-2815	716	9	the	the	DET
taxlaw-2815	716	10	process	process	NOUN
taxlaw-2815	716	11	to	to	PART
taxlaw-2815	716	12	separate	separate	VERB
taxlaw-2815	716	13	joint	joint	ADJ
taxlaw-2815	716	14	tax	tax	NOUN
taxlaw-2815	716	15	accounts	account	NOUN
taxlaw-2815	716	16	for	for	ADP
taxlaw-2815	716	17	innocent	innocent	ADJ
taxlaw-2815	716	18	spouse	spouse	NOUN
taxlaw-2815	716	19	cases	case	NOUN
taxlaw-2815	716	20	has	have	AUX
taxlaw-2815	716	21	been	be	AUX
taxlaw-2815	716	22	improved	improve	VERB
taxlaw-2815	716	23	;	;	PUNCT
taxlaw-2815	716	24	however	however	ADV
taxlaw-2815	716	25	,	,	PUNCT
taxlaw-2815	716	26	additional	additional	ADJ
taxlaw-2815	716	27	actions	action	NOUN
taxlaw-2815	716	28	are	be	AUX
taxlaw-2815	716	29	needed	need	VERB
taxlaw-2815	716	30	(	(	PUNCT
taxlaw-2815	716	31	2007	2007	NUM
taxlaw-2815	716	32	)	)	PUNCT
taxlaw-2815	716	33	,	,	PUNCT
taxlaw-2815	716	34	available	available	ADJ
taxlaw-2815	716	35	at	at	ADP
taxlaw-2815	716	36	http://www.treasury.gov/tigta/auditreports/2007reports/200740053fr.pdf	http://www.treasury.gov/tigta/auditreports/2007reports/200740053fr.pdf	PROPN
taxlaw-2815	716	37	.	.	PUNCT
taxlaw-2815	717	1	159	159	NUM
taxlaw-2815	717	2	i	i	PRON
taxlaw-2815	717	3	d.	d.	PROPN
taxlaw-2815	717	4	at	at	ADP
taxlaw-2815	717	5	4	4	NUM
taxlaw-2815	717	6	.	.	NOUN
taxlaw-2815	717	7	160	160	NUM
taxlaw-2815	717	8	see	see	VERB
taxlaw-2815	717	9	richard	richard	PROPN
taxlaw-2815	717	10	c.e	c.e	PROPN
taxlaw-2815	717	11	.	.	PROPN
taxlaw-2815	717	12	beck	beck	PROPN
taxlaw-2815	717	13	,	,	PUNCT
taxlaw-2815	717	14	the	the	DET
taxlaw-2815	717	15	innocent	innocent	ADJ
taxlaw-2815	717	16	spouse	spouse	NOUN
taxlaw-2815	717	17	problem	problem	NOUN
taxlaw-2815	717	18	:	:	PUNCT
taxlaw-2815	717	19	joint	joint	ADJ
taxlaw-2815	717	20	and	and	CCONJ
taxlaw-2815	717	21	several	several	ADJ
taxlaw-2815	717	22	liability	liability	NOUN
taxlaw-2815	717	23	for	for	ADP
taxlaw-2815	717	24	income	income	NOUN
taxlaw-2815	717	25	taxes	taxis	NOUN
taxlaw-2815	717	26	should	should	AUX
taxlaw-2815	717	27	be	be	AUX
taxlaw-2815	717	28	repealed	repeal	VERB
taxlaw-2815	717	29	,	,	PUNCT
taxlaw-2815	717	30	43	43	NUM
taxlaw-2815	717	31	vand	vand	NOUN
taxlaw-2815	717	32	.	.	PUNCT
taxlaw-2815	718	1	l.	l.	PROPN
taxlaw-2815	718	2	rev	rev	PROPN
taxlaw-2815	718	3	.	.	PROPN
taxlaw-2815	718	4	317	317	NUM
taxlaw-2815	718	5	(	(	PUNCT
taxlaw-2815	718	6	1990	1990	NUM
taxlaw-2815	718	7	)	)	PUNCT
taxlaw-2815	718	8	.	.	PUNCT
taxlaw-2815	719	1	161	161	NUM
taxlaw-2815	719	2	see	see	VERB
taxlaw-2815	719	3	richard	richard	PROPN
taxlaw-2815	719	4	c.e	c.e	PROPN
taxlaw-2815	719	5	.	.	PROPN
taxlaw-2815	719	6	beck	beck	PROPN
taxlaw-2815	719	7	,	,	PUNCT
taxlaw-2815	719	8	the	the	DET
taxlaw-2815	719	9	failure	failure	NOUN
taxlaw-2815	719	10	of	of	ADP
taxlaw-2815	719	11	innocent	innocent	ADJ
taxlaw-2815	719	12	spouse	spouse	NOUN
taxlaw-2815	719	13	reform	reform	NOUN
taxlaw-2815	719	14	,	,	PUNCT
taxlaw-2815	719	15	51	51	NUM
taxlaw-2815	719	16	n.y.l	n.y.l	NOUN
taxlaw-2815	719	17	.	.	PUNCT
taxlaw-2815	720	1	sch	sch	PROPN
taxlaw-2815	720	2	.	.	PUNCT
taxlaw-2815	721	1	l.	l.	PROPN
taxlaw-2815	721	2	rev	rev	PROPN
taxlaw-2815	721	3	.	.	PROPN
taxlaw-2815	721	4	929	929	NUM
taxlaw-2815	721	5	(	(	PUNCT
taxlaw-2815	721	6	2006–07	2006–07	NUM
taxlaw-2815	721	7	)	)	PUNCT
taxlaw-2815	721	8	.	.	PUNCT
taxlaw-2815	722	1	162	162	NUM
taxlaw-2815	723	1	i	i	PRON
taxlaw-2815	723	2	d.	d.	PROPN
taxlaw-2815	723	3	at	at	ADP
taxlaw-2815	723	4	950	950	NUM
taxlaw-2815	723	5	.	.	NUM
taxlaw-2815	723	6	163	163	NUM
taxlaw-2815	724	1	i	i	PRON
taxlaw-2815	724	2	d.	d.	NOUN
taxlaw-2815	724	3	at	at	ADP
taxlaw-2815	724	4	950–51	950–51	PROPN
taxlaw-2815	724	5	(	(	PUNCT
taxlaw-2815	724	6	citing	cite	VERB
taxlaw-2815	724	7	tas	tas	NOUN
taxlaw-2815	724	8	report	report	NOUN
taxlaw-2815	724	9	2005	2005	NUM
taxlaw-2815	724	10	,	,	PUNCT
taxlaw-2815	724	11	supra	supra	PROPN
taxlaw-2815	724	12	note	note	PROPN
taxlaw-2815	724	13	17	17	NUM
taxlaw-2815	724	14	,	,	PUNCT
taxlaw-2815	724	15	at	at	ADP
taxlaw-2815	724	16	423	423	NUM
taxlaw-2815	724	17	)	)	PUNCT
taxlaw-2815	724	18	.	.	PUNCT
taxlaw-2815	725	1	164	164	NUM
taxlaw-2815	726	1	i	i	PRON
taxlaw-2815	726	2	d.	d.	PROPN
taxlaw-2815	726	3	at	at	ADP
taxlaw-2815	726	4	954	954	NUM
taxlaw-2815	726	5	.	.	PUNCT
taxlaw-2815	726	6	2012	2012	NUM
taxlaw-2815	726	7	]	]	PUNCT
taxlaw-2815	726	8	decoupling	decouple	VERB
taxlaw-2815	726	9	taxes	taxis	NOUN
taxlaw-2815	726	10	and	and	CCONJ
taxlaw-2815	726	11	marriage	marriage	NOUN
taxlaw-2815	726	12	123	123	NUM
taxlaw-2815	726	13	women	woman	NOUN
taxlaw-2815	726	14	.	.	PUNCT
taxlaw-2815	726	15	”165	”165	PUNCT
taxlaw-2815	727	1	he	he	PRON
taxlaw-2815	727	2	points	point	VERB
taxlaw-2815	727	3	out	out	ADP
taxlaw-2815	727	4	that	that	SCONJ
taxlaw-2815	727	5	“	"	PUNCT
taxlaw-2815	727	6	[	[	X
taxlaw-2815	727	7	t]he	t]he	ADV
taxlaw-2815	727	8	united	united	ADJ
taxlaw-2815	727	9	states	states	PROPN
taxlaw-2815	727	10	is	be	AUX
taxlaw-2815	727	11	virtually	virtually	ADV
taxlaw-2815	727	12	the	the	DET
taxlaw-2815	727	13	only	only	ADJ
taxlaw-2815	727	14	country	country	NOUN
taxlaw-2815	727	15	in	in	ADP
taxlaw-2815	727	16	the	the	DET
taxlaw-2815	727	17	developed	developed	ADJ
taxlaw-2815	727	18	world	world	NOUN
taxlaw-2815	727	19	which	which	PRON
taxlaw-2815	727	20	insists	insist	VERB
taxlaw-2815	727	21	upon	upon	SCONJ
taxlaw-2815	727	22	[	[	X
taxlaw-2815	727	23	joint	joint	ADJ
taxlaw-2815	727	24	and	and	CCONJ
taxlaw-2815	727	25	several	several	ADJ
taxlaw-2815	727	26	liability	liability	NOUN
taxlaw-2815	727	27	]	]	PUNCT
taxlaw-2815	727	28	,	,	PUNCT
taxlaw-2815	727	29	even	even	ADV
taxlaw-2815	727	30	among	among	ADP
taxlaw-2815	727	31	countries	country	NOUN
taxlaw-2815	727	32	which	which	PRON
taxlaw-2815	727	33	permit	permit	VERB
taxlaw-2815	727	34	income	income	NOUN
taxlaw-2815	727	35	-	-	PUNCT
taxlaw-2815	727	36	splitting	splitting	NOUN
taxlaw-2815	727	37	to	to	ADP
taxlaw-2815	727	38	married	married	ADJ
taxlaw-2815	727	39	persons	person	NOUN
taxlaw-2815	727	40	filing	file	VERB
taxlaw-2815	727	41	jointly	jointly	ADV
taxlaw-2815	727	42	.	.	PUNCT
taxlaw-2815	727	43	”166	”166	NOUN
taxlaw-2815	728	1	i	i	PRON
taxlaw-2815	728	2	agree	agree	VERB
taxlaw-2815	728	3	with	with	ADP
taxlaw-2815	728	4	beck	beck	NOUN
taxlaw-2815	728	5	that	that	SCONJ
taxlaw-2815	728	6	the	the	DET
taxlaw-2815	728	7	1998	1998	NUM
taxlaw-2815	728	8	expansion	expansion	NOUN
taxlaw-2815	728	9	of	of	ADP
taxlaw-2815	728	10	innocent	innocent	ADJ
taxlaw-2815	728	11	spouse	spouse	NOUN
taxlaw-2815	728	12	relief	relief	NOUN
taxlaw-2815	728	13	was	be	AUX
taxlaw-2815	728	14	a	a	DET
taxlaw-2815	728	15	failure	failure	NOUN
taxlaw-2815	728	16	.	.	PUNCT
taxlaw-2815	729	1	i	i	PRON
taxlaw-2815	729	2	believe	believe	VERB
taxlaw-2815	729	3	that	that	SCONJ
taxlaw-2815	729	4	the	the	DET
taxlaw-2815	729	5	service	service	NOUN
taxlaw-2815	729	6	should	should	AUX
taxlaw-2815	729	7	focus	focus	VERB
taxlaw-2815	729	8	its	its	PRON
taxlaw-2815	729	9	resources	resource	NOUN
taxlaw-2815	729	10	on	on	ADP
taxlaw-2815	729	11	the	the	DET
taxlaw-2815	729	12	proper	proper	ADJ
taxlaw-2815	729	13	administration	administration	NOUN
taxlaw-2815	729	14	of	of	ADP
taxlaw-2815	729	15	the	the	DET
taxlaw-2815	729	16	tax	tax	NOUN
taxlaw-2815	729	17	law	law	NOUN
taxlaw-2815	729	18	.	.	PUNCT
taxlaw-2815	730	1	congress	congress	PROPN
taxlaw-2815	730	2	should	should	AUX
taxlaw-2815	730	3	not	not	PART
taxlaw-2815	730	4	expect	expect	VERB
taxlaw-2815	730	5	the	the	DET
taxlaw-2815	730	6	service	service	NOUN
taxlaw-2815	730	7	to	to	PART
taxlaw-2815	730	8	investigate	investigate	VERB
taxlaw-2815	730	9	or	or	CCONJ
taxlaw-2815	730	10	judge	judge	VERB
taxlaw-2815	730	11	intimate	intimate	ADJ
taxlaw-2815	730	12	questions	question	NOUN
taxlaw-2815	730	13	of	of	ADP
taxlaw-2815	730	14	family	family	NOUN
taxlaw-2815	730	15	relations	relation	NOUN
taxlaw-2815	730	16	.	.	PUNCT
taxlaw-2815	731	1	similarly	similarly	ADV
taxlaw-2815	731	2	,	,	PUNCT
taxlaw-2815	731	3	these	these	DET
taxlaw-2815	731	4	cases	case	NOUN
taxlaw-2815	731	5	are	be	AUX
taxlaw-2815	731	6	a	a	DET
taxlaw-2815	731	7	burden	burden	NOUN
taxlaw-2815	731	8	on	on	ADP
taxlaw-2815	731	9	the	the	DET
taxlaw-2815	731	10	tax	tax	NOUN
taxlaw-2815	731	11	court	court	NOUN
taxlaw-2815	731	12	’s	’s	PART
taxlaw-2815	731	13	docket	docket	NOUN
taxlaw-2815	731	14	,	,	PUNCT
taxlaw-2815	731	15	and	and	CCONJ
taxlaw-2815	731	16	the	the	DET
taxlaw-2815	731	17	court	court	NOUN
taxlaw-2815	731	18	is	be	AUX
taxlaw-2815	731	19	no	no	PRON
taxlaw-2815	731	20	better	well	ADV
taxlaw-2815	731	21	suited	suit	VERB
taxlaw-2815	731	22	to	to	PART
taxlaw-2815	731	23	determine	determine	VERB
taxlaw-2815	731	24	“	"	PUNCT
taxlaw-2815	731	25	innocence	innocence	NOUN
taxlaw-2815	731	26	”	"	PUNCT
taxlaw-2815	731	27	than	than	SCONJ
taxlaw-2815	731	28	the	the	DET
taxlaw-2815	731	29	service	service	NOUN
taxlaw-2815	731	30	is	be	AUX
taxlaw-2815	731	31	.	.	PUNCT
taxlaw-2815	732	1	the	the	DET
taxlaw-2815	732	2	extensive	extensive	ADJ
taxlaw-2815	732	3	litigation	litigation	NOUN
taxlaw-2815	732	4	and	and	CCONJ
taxlaw-2815	732	5	advocacy	advocacy	NOUN
taxlaw-2815	732	6	regarding	regard	VERB
taxlaw-2815	732	7	the	the	DET
taxlaw-2815	732	8	two	two	NUM
taxlaw-2815	732	9	-	-	PUNCT
taxlaw-2815	732	10	year	year	NOUN
taxlaw-2815	732	11	rule	rule	NOUN
taxlaw-2815	732	12	in	in	ADP
taxlaw-2815	732	13	lantz	lantz	PROPN
taxlaw-2815	732	14	and	and	CCONJ
taxlaw-2815	732	15	its	its	PRON
taxlaw-2815	732	16	companion	companion	NOUN
taxlaw-2815	732	17	cases	case	NOUN
taxlaw-2815	732	18	is	be	AUX
taxlaw-2815	732	19	only	only	ADV
taxlaw-2815	732	20	the	the	DET
taxlaw-2815	732	21	latest	late	ADJ
taxlaw-2815	732	22	example	example	NOUN
taxlaw-2815	732	23	of	of	ADP
taxlaw-2815	732	24	the	the	DET
taxlaw-2815	732	25	tremendous	tremendous	ADJ
taxlaw-2815	732	26	resources	resource	NOUN
taxlaw-2815	732	27	that	that	PRON
taxlaw-2815	732	28	have	have	AUX
taxlaw-2815	732	29	been	be	AUX
taxlaw-2815	732	30	poured	pour	VERB
taxlaw-2815	732	31	into	into	ADP
taxlaw-2815	732	32	innocent	innocent	ADJ
taxlaw-2815	732	33	spouse	spouse	NOUN
taxlaw-2815	732	34	relief	relief	NOUN
taxlaw-2815	732	35	.	.	PUNCT
taxlaw-2815	733	1	beck	beck	PROPN
taxlaw-2815	733	2	argues	argue	VERB
taxlaw-2815	733	3	that	that	SCONJ
taxlaw-2815	733	4	the	the	DET
taxlaw-2815	733	5	innocent	innocent	ADJ
taxlaw-2815	733	6	spouse	spouse	NOUN
taxlaw-2815	733	7	rules	rule	NOUN
taxlaw-2815	733	8	will	will	AUX
taxlaw-2815	733	9	never	never	ADV
taxlaw-2815	733	10	be	be	AUX
taxlaw-2815	733	11	satisfactory	satisfactory	ADJ
taxlaw-2815	733	12	,	,	PUNCT
taxlaw-2815	733	13	because	because	SCONJ
taxlaw-2815	733	14	“	"	PUNCT
taxlaw-2815	733	15	innocence	innocence	NOUN
taxlaw-2815	733	16	is	be	AUX
taxlaw-2815	733	17	an	an	DET
taxlaw-2815	733	18	irrational	irrational	ADJ
taxlaw-2815	733	19	basis	basis	NOUN
taxlaw-2815	733	20	for	for	ADP
taxlaw-2815	733	21	relief	relief	NOUN
taxlaw-2815	733	22	and	and	CCONJ
taxlaw-2815	733	23	can	can	AUX
taxlaw-2815	733	24	never	never	ADV
taxlaw-2815	733	25	be	be	AUX
taxlaw-2815	733	26	made	make	VERB
taxlaw-2815	733	27	rigorous	rigorous	ADJ
taxlaw-2815	733	28	or	or	CCONJ
taxlaw-2815	733	29	consistent	consistent	ADJ
taxlaw-2815	733	30	.	.	PUNCT
taxlaw-2815	734	1	”167	”167	PROPN
taxlaw-2815	734	2	in	in	ADP
taxlaw-2815	734	3	response	response	NOUN
taxlaw-2815	734	4	to	to	ADP
taxlaw-2815	734	5	such	such	ADJ
taxlaw-2815	734	6	critiques	critique	NOUN
taxlaw-2815	734	7	by	by	ADP
taxlaw-2815	734	8	beck	beck	NOUN
taxlaw-2815	734	9	and	and	CCONJ
taxlaw-2815	734	10	other	other	ADJ
taxlaw-2815	734	11	scholars	scholar	NOUN
taxlaw-2815	734	12	,	,	PUNCT
taxlaw-2815	734	13	stephanie	stephanie	PROPN
taxlaw-2815	734	14	hunter	hunter	PROPN
taxlaw-2815	734	15	mcmahon	mcmahon	PROPN
taxlaw-2815	734	16	conducted	conduct	VERB
taxlaw-2815	734	17	an	an	DET
taxlaw-2815	734	18	empirical	empirical	ADJ
taxlaw-2815	734	19	study	study	NOUN
taxlaw-2815	734	20	of	of	ADP
taxlaw-2815	734	21	innocent	innocent	ADJ
taxlaw-2815	734	22	spouse	spouse	NOUN
taxlaw-2815	734	23	decisions	decision	NOUN
taxlaw-2815	734	24	to	to	PART
taxlaw-2815	734	25	determine	determine	VERB
taxlaw-2815	734	26	whether	whether	SCONJ
taxlaw-2815	734	27	courts	court	NOUN
taxlaw-2815	734	28	are	be	AUX
taxlaw-2815	734	29	implementing	implement	VERB
taxlaw-2815	734	30	congress	congress	PROPN
taxlaw-2815	734	31	’s	’s	PART
taxlaw-2815	734	32	legislative	legislative	ADJ
taxlaw-2815	734	33	intent.168	intent.168	NOUN
taxlaw-2815	734	34	she	she	PRON
taxlaw-2815	734	35	aggregated	aggregate	VERB
taxlaw-2815	734	36	the	the	DET
taxlaw-2815	734	37	results	result	NOUN
taxlaw-2815	734	38	from	from	ADP
taxlaw-2815	734	39	444	444	NUM
taxlaw-2815	734	40	cases	case	NOUN
taxlaw-2815	734	41	and	and	CCONJ
taxlaw-2815	734	42	concluded	conclude	VERB
taxlaw-2815	734	43	that	that	SCONJ
taxlaw-2815	734	44	“	"	PUNCT
taxlaw-2815	734	45	courts	court	NOUN
taxlaw-2815	734	46	apply	apply	VERB
taxlaw-2815	734	47	their	their	PRON
taxlaw-2815	734	48	own	own	ADJ
taxlaw-2815	734	49	interpretation	interpretation	NOUN
taxlaw-2815	734	50	of	of	ADP
taxlaw-2815	734	51	congressional	congressional	ADJ
taxlaw-2815	734	52	intent	intent	NOUN
taxlaw-2815	734	53	,	,	PUNCT
taxlaw-2815	734	54	only	only	ADV
taxlaw-2815	734	55	loosely	loosely	ADV
taxlaw-2815	734	56	confined	confine	VERB
taxlaw-2815	734	57	by	by	ADP
taxlaw-2815	734	58	the	the	DET
taxlaw-2815	734	59	terms	term	NOUN
taxlaw-2815	734	60	provided	provide	VERB
taxlaw-2815	734	61	by	by	ADP
taxlaw-2815	734	62	the	the	DET
taxlaw-2815	734	63	executive	executive	ADJ
taxlaw-2815	734	64	agency	agency	NOUN
taxlaw-2815	734	65	.	.	PUNCT
taxlaw-2815	734	66	”169	”169	PUNCT
taxlaw-2815	735	1	mcmahon	mcmahon	PROPN
taxlaw-2815	735	2	elaborates	elaborate	VERB
taxlaw-2815	735	3	on	on	ADP
taxlaw-2815	735	4	the	the	DET
taxlaw-2815	735	5	courts	court	NOUN
taxlaw-2815	735	6	’	’	PART
taxlaw-2815	735	7	interpretation	interpretation	NOUN
taxlaw-2815	735	8	of	of	ADP
taxlaw-2815	735	9	the	the	DET
taxlaw-2815	735	10	factors	factor	NOUN
taxlaw-2815	735	11	set	set	VERB
taxlaw-2815	735	12	out	out	ADP
taxlaw-2815	735	13	by	by	ADP
taxlaw-2815	735	14	the	the	DET
taxlaw-2815	735	15	treasury	treasury	PROPN
taxlaw-2815	735	16	department	department	PROPN
taxlaw-2815	735	17	in	in	ADP
taxlaw-2815	735	18	revenue	revenue	NOUN
taxlaw-2815	735	19	procedure	procedure	NOUN
taxlaw-2815	735	20	2003	2003	NUM
taxlaw-2815	735	21	-	-	SYM
taxlaw-2815	735	22	61	61	NUM
taxlaw-2815	735	23	and	and	CCONJ
taxlaw-2815	735	24	describes	describe	VERB
taxlaw-2815	735	25	some	some	PRON
taxlaw-2815	735	26	of	of	ADP
taxlaw-2815	735	27	the	the	DET
taxlaw-2815	735	28	trends	trend	NOUN
taxlaw-2815	735	29	she	she	PRON
taxlaw-2815	735	30	found	find	VERB
taxlaw-2815	735	31	in	in	ADP
taxlaw-2815	735	32	her	her	PRON
taxlaw-2815	735	33	study	study	NOUN
taxlaw-2815	735	34	.	.	PUNCT
taxlaw-2815	736	1	she	she	PRON
taxlaw-2815	736	2	calls	call	VERB
taxlaw-2815	736	3	for	for	ADP
taxlaw-2815	736	4	clearer	clear	ADJ
taxlaw-2815	736	5	guidelines	guideline	NOUN
taxlaw-2815	736	6	to	to	PART
taxlaw-2815	736	7	be	be	AUX
taxlaw-2815	736	8	established	establish	VERB
taxlaw-2815	736	9	by	by	ADP
taxlaw-2815	736	10	congress	congress	PROPN
taxlaw-2815	736	11	and	and	CCONJ
taxlaw-2815	736	12	definitions	definition	NOUN
taxlaw-2815	736	13	by	by	ADP
taxlaw-2815	736	14	the	the	DET
taxlaw-2815	736	15	treasury	treasury	PROPN
taxlaw-2815	736	16	department	department	PROPN
taxlaw-2815	736	17	,	,	PUNCT
taxlaw-2815	736	18	finding	find	VERB
taxlaw-2815	736	19	it	it	PRON
taxlaw-2815	736	20	problematic	problematic	ADJ
taxlaw-2815	736	21	that	that	SCONJ
taxlaw-2815	736	22	“	"	PUNCT
taxlaw-2815	736	23	in	in	ADP
taxlaw-2815	736	24	their	their	PRON
taxlaw-2815	736	25	opinions	opinion	NOUN
taxlaw-2815	736	26	judges	judge	NOUN
taxlaw-2815	736	27	are	be	AUX
taxlaw-2815	736	28	neither	neither	CCONJ
taxlaw-2815	736	29	crafting	craft	VERB
taxlaw-2815	736	30	precise	precise	ADJ
taxlaw-2815	736	31	definitions	definition	NOUN
taxlaw-2815	736	32	of	of	ADP
taxlaw-2815	736	33	many	many	ADJ
taxlaw-2815	736	34	of	of	ADP
taxlaw-2815	736	35	.	.	PUNCT
taxlaw-2815	736	36	.	.	PUNCT
taxlaw-2815	736	37	.	.	PUNCT
taxlaw-2815	737	1	[	[	X
taxlaw-2815	737	2	the	the	DET
taxlaw-2815	737	3	terms	term	NOUN
taxlaw-2815	737	4	described	describe	VERB
taxlaw-2815	737	5	in	in	ADP
taxlaw-2815	737	6	the	the	DET
taxlaw-2815	737	7	revenue	revenue	NOUN
taxlaw-2815	737	8	procedure	procedure	NOUN
taxlaw-2815	737	9	]	]	PUNCT
taxlaw-2815	737	10	nor	nor	CCONJ
taxlaw-2815	737	11	defining	define	VERB
taxlaw-2815	737	12	the	the	DET
taxlaw-2815	737	13	relative	relative	ADJ
taxlaw-2815	737	14	importance	importance	NOUN
taxlaw-2815	737	15	of	of	ADP
taxlaw-2815	737	16	each	each	PRON
taxlaw-2815	737	17	.	.	PUNCT
taxlaw-2815	737	18	”170	”170	PUNCT
taxlaw-2815	738	1	mcmahon	mcmahon	PROPN
taxlaw-2815	738	2	does	do	AUX
taxlaw-2815	738	3	not	not	PART
taxlaw-2815	738	4	agree	agree	VERB
taxlaw-2815	738	5	with	with	ADP
taxlaw-2815	738	6	beck	beck	PROPN
taxlaw-2815	738	7	’s	’s	PART
taxlaw-2815	738	8	statement	statement	NOUN
taxlaw-2815	738	9	that	that	SCONJ
taxlaw-2815	738	10	innocent	innocent	ADJ
taxlaw-2815	738	11	spouse	spouse	NOUN
taxlaw-2815	738	12	relief	relief	NOUN
taxlaw-2815	738	13	has	have	AUX
taxlaw-2815	738	14	“	"	PUNCT
taxlaw-2815	738	15	degenerate[d	degenerate[d	VERB
taxlaw-2815	738	16	]	]	PUNCT
taxlaw-2815	738	17	into	into	ADP
taxlaw-2815	738	18	a	a	DET
taxlaw-2815	738	19	global	global	ADJ
taxlaw-2815	738	20	subjective	subjective	ADJ
taxlaw-2815	738	21	test	test	NOUN
taxlaw-2815	738	22	of	of	ADP
taxlaw-2815	738	23	whether	whether	SCONJ
taxlaw-2815	738	24	the	the	DET
taxlaw-2815	738	25	spouse	spouse	NOUN
taxlaw-2815	738	26	seeking	seek	VERB
taxlaw-2815	738	27	relief	relief	NOUN
taxlaw-2815	738	28	can	can	AUX
taxlaw-2815	738	29	move	move	VERB
taxlaw-2815	738	30	the	the	DET
taxlaw-2815	738	31	judge	judge	NOUN
taxlaw-2815	738	32	to	to	ADP
taxlaw-2815	738	33	sympathy,”171	sympathy,”171	PRON
taxlaw-2815	738	34	but	but	CCONJ
taxlaw-2815	738	35	she	she	PRON
taxlaw-2815	738	36	does	do	AUX
taxlaw-2815	738	37	conclude	conclude	VERB
taxlaw-2815	738	38	from	from	ADP
taxlaw-2815	738	39	her	her	PRON
taxlaw-2815	738	40	study	study	NOUN
taxlaw-2815	738	41	that	that	SCONJ
taxlaw-2815	738	42	litigating	litigate	VERB
taxlaw-2815	738	43	innocent	innocent	ADJ
taxlaw-2815	738	44	spouse	spouse	NOUN
taxlaw-2815	738	45	relief	relief	NOUN
taxlaw-2815	738	46	“	"	PUNCT
taxlaw-2815	738	47	can	can	AUX
taxlaw-2815	738	48	be	be	AUX
taxlaw-2815	738	49	complicated	complicated	ADJ
taxlaw-2815	738	50	and	and	CCONJ
taxlaw-2815	738	51	costly	costly	ADJ
taxlaw-2815	738	52	for	for	ADP
taxlaw-2815	738	53	both	both	DET
taxlaw-2815	738	54	taxpayers	taxpayer	NOUN
taxlaw-2815	738	55	and	and	CCONJ
taxlaw-2815	738	56	the	the	DET
taxlaw-2815	738	57	government	government	NOUN
taxlaw-2815	738	58	”	"	PUNCT
taxlaw-2815	738	59	and	and	CCONJ
taxlaw-2815	738	60	that	that	SCONJ
taxlaw-2815	738	61	“	"	PUNCT
taxlaw-2815	738	62	[	[	X
taxlaw-2815	738	63	as	as	ADP
taxlaw-2815	738	64	]	]	PUNCT
taxlaw-2815	738	65	with	with	ADP
taxlaw-2815	738	66	all	all	DET
taxlaw-2815	738	67	equity	equity	NOUN
taxlaw-2815	738	68	claims	claim	NOUN
taxlaw-2815	738	69	,	,	PUNCT
taxlaw-2815	738	70	the	the	DET
taxlaw-2815	738	71	factors	factor	NOUN
taxlaw-2815	738	72	considered	consider	VERB
taxlaw-2815	738	73	by	by	ADP
taxlaw-2815	738	74	the	the	DET
taxlaw-2815	738	75	courts	court	NOUN
taxlaw-2815	738	76	may	may	AUX
taxlaw-2815	738	77	be	be	AUX
taxlaw-2815	738	78	inconsistently	inconsistently	ADV
taxlaw-2815	738	79	applied	apply	VERB
taxlaw-2815	738	80	.	.	PUNCT
taxlaw-2815	738	81	”172	”172	PUNCT
taxlaw-2815	739	1	in	in	ADP
taxlaw-2815	739	2	my	my	PRON
taxlaw-2815	739	3	view	view	NOUN
taxlaw-2815	739	4	,	,	PUNCT
taxlaw-2815	739	5	the	the	DET
taxlaw-2815	739	6	treasury	treasury	PROPN
taxlaw-2815	739	7	department	department	PROPN
taxlaw-2815	739	8	’s	’s	PART
taxlaw-2815	739	9	solution	solution	NOUN
taxlaw-2815	739	10	of	of	ADP
taxlaw-2815	739	11	“	"	PUNCT
taxlaw-2815	739	12	afford[ing	afford[e	VERB
taxlaw-2815	739	13	]	]	PUNCT
taxlaw-2815	739	14	innocent	innocent	ADJ
taxlaw-2815	739	15	spouse	spouse	NOUN
taxlaw-2815	739	16	relief	relief	NOUN
taxlaw-2815	739	17	in	in	ADP
taxlaw-2815	739	18	more	more	ADJ
taxlaw-2815	739	19	situations”173	situations”173	NOUN
taxlaw-2815	739	20	has	have	AUX
taxlaw-2815	739	21	fallen	fall	VERB
taxlaw-2815	739	22	short	short	ADJ
taxlaw-2815	739	23	in	in	ADP
taxlaw-2815	739	24	providing	provide	VERB
taxlaw-2815	739	25	relief	relief	NOUN
taxlaw-2815	739	26	,	,	PUNCT
taxlaw-2815	739	27	while	while	SCONJ
taxlaw-2815	739	28	simultaneously	simultaneously	ADV
taxlaw-2815	739	29	burdening	burden	VERB
taxlaw-2815	739	30	the	the	DET
taxlaw-2815	739	31	system	system	NOUN
taxlaw-2815	739	32	with	with	ADP
taxlaw-2815	739	33	time	time	NOUN
taxlaw-2815	739	34	-	-	PUNCT
taxlaw-2815	739	35	consuming	consume	VERB
taxlaw-2815	739	36	claims	claim	NOUN
taxlaw-2815	739	37	.	.	PUNCT
taxlaw-2815	740	1	it	it	PRON
taxlaw-2815	740	2	is	be	AUX
taxlaw-2815	740	3	time	time	NOUN
taxlaw-2815	740	4	for	for	SCONJ
taxlaw-2815	740	5	congress	congress	PROPN
taxlaw-2815	740	6	to	to	PART
taxlaw-2815	740	7	return	return	VERB
taxlaw-2815	740	8	to	to	ADP
taxlaw-2815	740	9	the	the	DET
taxlaw-2815	740	10	drawing	drawing	NOUN
taxlaw-2815	740	11	board	board	NOUN
taxlaw-2815	740	12	and	and	CCONJ
taxlaw-2815	740	13	reconsider	reconsider	VERB
taxlaw-2815	740	14	the	the	DET
taxlaw-2815	740	15	message	message	NOUN
taxlaw-2815	740	16	that	that	PRON
taxlaw-2815	740	17	was	be	AUX
taxlaw-2815	740	18	delivered	deliver	VERB
taxlaw-2815	740	19	during	during	ADP
taxlaw-2815	740	20	the	the	DET
taxlaw-2815	740	21	1998	1998	NUM
taxlaw-2815	740	22	testimony	testimony	NOUN
taxlaw-2815	740	23	it	it	PRON
taxlaw-2815	740	24	heard	hear	VERB
taxlaw-2815	740	25	from	from	ADP
taxlaw-2815	740	26	those	those	PRON
taxlaw-2815	740	27	who	who	PRON
taxlaw-2815	740	28	suffered	suffer	VERB
taxlaw-2815	740	29	because	because	SCONJ
taxlaw-2815	740	30	of	of	ADP
taxlaw-2815	740	31	joint	joint	ADJ
taxlaw-2815	740	32	liability	liability	NOUN
taxlaw-2815	740	33	.	.	PUNCT
taxlaw-2815	741	1	instead	instead	ADV
taxlaw-2815	741	2	of	of	ADP
taxlaw-2815	741	3	expecting	expect	VERB
taxlaw-2815	741	4	the	the	DET
taxlaw-2815	741	5	code	code	NOUN
taxlaw-2815	741	6	to	to	PART
taxlaw-2815	741	7	resolve	resolve	VERB
taxlaw-2815	741	8	complex	complex	ADJ
taxlaw-2815	741	9	family	family	NOUN
taxlaw-2815	741	10	dynamics	dynamic	NOUN
taxlaw-2815	741	11	,	,	PUNCT
taxlaw-2815	741	12	congress	congress	PROPN
taxlaw-2815	741	13	should	should	AUX
taxlaw-2815	741	14	reassess	reassess	VERB
taxlaw-2815	741	15	and	and	CCONJ
taxlaw-2815	741	16	take	take	VERB
taxlaw-2815	741	17	a	a	DET
taxlaw-2815	741	18	bold	bold	ADJ
taxlaw-2815	741	19	step	step	NOUN
taxlaw-2815	741	20	in	in	ADP
taxlaw-2815	741	21	the	the	DET
taxlaw-2815	741	22	opposite	opposite	ADJ
taxlaw-2815	741	23	direction	direction	NOUN
taxlaw-2815	741	24	:	:	PUNCT
taxlaw-2815	741	25	it	it	PRON
taxlaw-2815	741	26	should	should	AUX
taxlaw-2815	741	27	stop	stop	VERB
taxlaw-2815	741	28	differentiating	differentiate	VERB
taxlaw-2815	741	29	taxpayers	taxpayer	NOUN
taxlaw-2815	741	30	according	accord	VERB
taxlaw-2815	741	31	to	to	ADP
taxlaw-2815	741	32	family	family	NOUN
taxlaw-2815	741	33	dynamics	dynamic	NOUN
taxlaw-2815	741	34	.	.	PUNCT
taxlaw-2815	742	1	perhaps	perhaps	ADV
taxlaw-2815	742	2	seventy	seventy	NUM
taxlaw-2815	742	3	-	-	PUNCT
taxlaw-2815	742	4	five	five	NUM
taxlaw-2815	742	5	years	year	NOUN
taxlaw-2815	742	6	ago	ago	ADV
taxlaw-2815	742	7	it	it	PRON
taxlaw-2815	742	8	165	165	NUM
taxlaw-2815	743	1	i	i	NOUN
taxlaw-2815	743	2	d.	d.	PROPN
taxlaw-2815	743	3	166	166	NUM
taxlaw-2815	744	1	i	i	PRON
taxlaw-2815	744	2	d.	d.	PROPN
taxlaw-2815	744	3	at	at	ADP
taxlaw-2815	744	4	932	932	NUM
taxlaw-2815	744	5	.	.	PUNCT
taxlaw-2815	744	6	167	167	NUM
taxlaw-2815	745	1	i	i	PRON
taxlaw-2815	745	2	d.	d.	PROPN
taxlaw-2815	745	3	at	at	ADP
taxlaw-2815	745	4	954	954	NUM
taxlaw-2815	745	5	.	.	PUNCT
taxlaw-2815	745	6	168	168	NUM
taxlaw-2815	745	7	stephanie	stephanie	PROPN
taxlaw-2815	745	8	hunter	hunter	PROPN
taxlaw-2815	745	9	mcmahon	mcmahon	PROPN
taxlaw-2815	745	10	,	,	PUNCT
taxlaw-2815	745	11	an	an	DET
taxlaw-2815	745	12	empirical	empirical	ADJ
taxlaw-2815	745	13	study	study	NOUN
taxlaw-2815	745	14	of	of	ADP
taxlaw-2815	745	15	innocent	innocent	ADJ
taxlaw-2815	745	16	spouse	spouse	NOUN
taxlaw-2815	745	17	relief	relief	NOUN
taxlaw-2815	745	18	:	:	PUNCT
taxlaw-2815	745	19	do	do	AUX
taxlaw-2815	745	20	courts	court	NOUN
taxlaw-2815	745	21	implement	implement	VERB
taxlaw-2815	745	22	congress	congress	PROPN
taxlaw-2815	745	23	’s	’s	PART
taxlaw-2815	745	24	legislative	legislative	ADJ
taxlaw-2815	745	25	intent	intent	NOUN
taxlaw-2815	745	26	?	?	PUNCT
taxlaw-2815	746	1	,	,	PUNCT
taxlaw-2815	746	2	12	12	NUM
taxlaw-2815	746	3	fla	fla	NOUN
taxlaw-2815	746	4	.	.	PUNCT
taxlaw-2815	747	1	tax	tax	PROPN
taxlaw-2815	747	2	rev	rev	PROPN
taxlaw-2815	747	3	.	.	PROPN
taxlaw-2815	748	1	629	629	NUM
taxlaw-2815	748	2	(	(	PUNCT
taxlaw-2815	748	3	2012	2012	NUM
taxlaw-2815	748	4	)	)	PUNCT
taxlaw-2815	748	5	.	.	PUNCT
taxlaw-2815	749	1	169	169	NUM
taxlaw-2815	750	1	i	i	PRON
taxlaw-2815	750	2	d.	d.	PROPN
taxlaw-2815	750	3	at	at	ADP
taxlaw-2815	750	4	706	706	NUM
taxlaw-2815	750	5	.	.	PROPN
taxlaw-2815	750	6	170	170	NUM
taxlaw-2815	751	1	i	i	PRON
taxlaw-2815	751	2	d.	d.	PROPN
taxlaw-2815	751	3	171	171	NUM
taxlaw-2815	752	1	i	i	PROPN
taxlaw-2815	752	2	d.	d.	PROPN
taxlaw-2815	752	3	(	(	PUNCT
taxlaw-2815	752	4	quoting	quote	VERB
taxlaw-2815	752	5	beck	beck	PROPN
taxlaw-2815	752	6	,	,	PUNCT
taxlaw-2815	752	7	supra	supra	PROPN
taxlaw-2815	752	8	note	note	PROPN
taxlaw-2815	752	9	161	161	NUM
taxlaw-2815	752	10	,	,	PUNCT
taxlaw-2815	752	11	at	at	ADP
taxlaw-2815	752	12	942	942	NUM
taxlaw-2815	752	13	)	)	PUNCT
taxlaw-2815	752	14	.	.	PUNCT
taxlaw-2815	753	1	172	172	NUM
taxlaw-2815	754	1	i	i	PRON
taxlaw-2815	754	2	d.	d.	PROPN
taxlaw-2815	754	3	at	at	ADP
taxlaw-2815	754	4	707	707	NUM
taxlaw-2815	754	5	.	.	PUNCT
taxlaw-2815	755	1	173	173	NUM
taxlaw-2815	755	2	1998	1998	NUM
taxlaw-2815	755	3	treas	trea	NOUN
taxlaw-2815	755	4	.	.	PUNCT
taxlaw-2815	756	1	report	report	NOUN
taxlaw-2815	756	2	on	on	ADP
taxlaw-2815	756	3	jl	jl	NOUN
taxlaw-2815	756	4	and	and	CCONJ
taxlaw-2815	756	5	is	be	AUX
taxlaw-2815	756	6	,	,	PUNCT
taxlaw-2815	756	7	supra	supra	PROPN
taxlaw-2815	756	8	note	note	NOUN
taxlaw-2815	756	9	22	22	NUM
taxlaw-2815	756	10	,	,	PUNCT
taxlaw-2815	756	11	at	at	ADP
taxlaw-2815	756	12	3	3	NUM
taxlaw-2815	756	13	.	.	SYM
taxlaw-2815	756	14	124	124	NUM
taxlaw-2815	756	15	columbia	columbia	PROPN
taxlaw-2815	756	16	journal	journal	PROPN
taxlaw-2815	756	17	of	of	ADP
taxlaw-2815	756	18	tax	tax	NOUN
taxlaw-2815	756	19	law	law	NOUN
taxlaw-2815	756	20	[	[	X
taxlaw-2815	756	21	vol.4:94	vol.4:94	DET
taxlaw-2815	756	22	made	make	VERB
taxlaw-2815	756	23	sense	sense	NOUN
taxlaw-2815	756	24	for	for	SCONJ
taxlaw-2815	756	25	congress	congress	PROPN
taxlaw-2815	756	26	to	to	PART
taxlaw-2815	756	27	divide	divide	VERB
taxlaw-2815	756	28	taxpayers	taxpayer	NOUN
taxlaw-2815	756	29	into	into	ADP
taxlaw-2815	756	30	two	two	NUM
taxlaw-2815	756	31	distinct	distinct	ADJ
taxlaw-2815	756	32	groups	group	NOUN
taxlaw-2815	756	33	based	base	VERB
taxlaw-2815	756	34	on	on	ADP
taxlaw-2815	756	35	marital	marital	ADJ
taxlaw-2815	756	36	status	status	NOUN
taxlaw-2815	756	37	.	.	PUNCT
taxlaw-2815	757	1	but	but	CCONJ
taxlaw-2815	757	2	it	it	PRON
taxlaw-2815	757	3	is	be	AUX
taxlaw-2815	757	4	time	time	NOUN
taxlaw-2815	757	5	for	for	SCONJ
taxlaw-2815	757	6	congress	congress	PROPN
taxlaw-2815	757	7	to	to	PART
taxlaw-2815	757	8	disentangle	disentangle	VERB
taxlaw-2815	757	9	the	the	DET
taxlaw-2815	757	10	code	code	NOUN
taxlaw-2815	757	11	from	from	ADP
taxlaw-2815	757	12	marital	marital	ADJ
taxlaw-2815	757	13	status	status	NOUN
taxlaw-2815	757	14	,	,	PUNCT
taxlaw-2815	757	15	and	and	CCONJ
taxlaw-2815	757	16	this	this	PRON
taxlaw-2815	757	17	can	can	AUX
taxlaw-2815	757	18	be	be	AUX
taxlaw-2815	757	19	accomplished	accomplish	VERB
taxlaw-2815	757	20	in	in	ADP
taxlaw-2815	757	21	harmony	harmony	NOUN
taxlaw-2815	757	22	with	with	ADP
taxlaw-2815	757	23	a	a	DET
taxlaw-2815	757	24	broader	broad	ADJ
taxlaw-2815	757	25	movement	movement	NOUN
taxlaw-2815	757	26	towards	towards	ADP
taxlaw-2815	757	27	simplification	simplification	NOUN
taxlaw-2815	757	28	of	of	ADP
taxlaw-2815	757	29	the	the	DET
taxlaw-2815	757	30	code	code	NOUN
taxlaw-2815	757	31	.	.	PUNCT
taxlaw-2815	758	1	the	the	DET
taxlaw-2815	758	2	solution	solution	NOUN
taxlaw-2815	758	3	is	be	AUX
taxlaw-2815	758	4	to	to	PART
taxlaw-2815	758	5	ignore	ignore	VERB
taxlaw-2815	758	6	marital	marital	ADJ
taxlaw-2815	758	7	status	status	NOUN
taxlaw-2815	758	8	and	and	CCONJ
taxlaw-2815	758	9	,	,	PUNCT
taxlaw-2815	758	10	in	in	ADP
taxlaw-2815	758	11	doing	do	VERB
taxlaw-2815	758	12	so	so	ADV
taxlaw-2815	758	13	,	,	PUNCT
taxlaw-2815	758	14	to	to	PART
taxlaw-2815	758	15	reject	reject	VERB
taxlaw-2815	758	16	the	the	DET
taxlaw-2815	758	17	long	long	ADV
taxlaw-2815	758	18	-	-	PUNCT
taxlaw-2815	758	19	accepted	accept	VERB
taxlaw-2815	758	20	premise	premise	NOUN
taxlaw-2815	758	21	that	that	SCONJ
taxlaw-2815	758	22	married	married	ADJ
taxlaw-2815	758	23	couples	couple	NOUN
taxlaw-2815	758	24	behave	behave	VERB
taxlaw-2815	758	25	as	as	ADP
taxlaw-2815	758	26	one	one	NUM
taxlaw-2815	758	27	economic	economic	ADJ
taxlaw-2815	758	28	unit.174	unit.174	NOUN
taxlaw-2815	758	29	v.	v.	ADP
taxlaw-2815	758	30	neither	neither	CCONJ
taxlaw-2815	758	31	the	the	DET
taxlaw-2815	758	32	code	code	NOUN
taxlaw-2815	758	33	nor	nor	CCONJ
taxlaw-2815	758	34	america	america	PROPN
taxlaw-2815	758	35	looks	look	VERB
taxlaw-2815	758	36	like	like	SCONJ
taxlaw-2815	758	37	it	it	PRON
taxlaw-2815	758	38	did	do	VERB
taxlaw-2815	758	39	in	in	ADP
taxlaw-2815	758	40	1938	1938	NUM
taxlaw-2815	758	41	(	(	PUNCT
taxlaw-2815	758	42	or	or	CCONJ
taxlaw-2815	758	43	even	even	ADV
taxlaw-2815	758	44	1975	1975	NUM
taxlaw-2815	758	45	):	):	PUNCT
taxlaw-2815	758	46	why	why	SCONJ
taxlaw-2815	758	47	congress	congress	PROPN
taxlaw-2815	758	48	should	should	AUX
taxlaw-2815	758	49	again	again	ADV
taxlaw-2815	758	50	revisit	revisit	VERB
taxlaw-2815	758	51	the	the	DET
taxlaw-2815	758	52	call	call	NOUN
taxlaw-2815	758	53	for	for	ADP
taxlaw-2815	758	54	mandatory	mandatory	ADJ
taxlaw-2815	758	55	separate	separate	ADJ
taxlaw-2815	758	56	filing	filing	NOUN
taxlaw-2815	758	57	as	as	SCONJ
taxlaw-2815	758	58	described	describe	VERB
taxlaw-2815	758	59	in	in	ADP
taxlaw-2815	758	60	part	part	NOUN
taxlaw-2815	758	61	iv	iv	NUM
taxlaw-2815	758	62	,	,	PUNCT
taxlaw-2815	758	63	there	there	PRON
taxlaw-2815	758	64	are	be	VERB
taxlaw-2815	758	65	many	many	ADJ
taxlaw-2815	758	66	ways	way	NOUN
taxlaw-2815	758	67	to	to	PART
taxlaw-2815	758	68	address	address	VERB
taxlaw-2815	758	69	the	the	DET
taxlaw-2815	758	70	problems	problem	NOUN
taxlaw-2815	758	71	that	that	PRON
taxlaw-2815	758	72	arise	arise	VERB
taxlaw-2815	758	73	from	from	ADP
taxlaw-2815	758	74	joint	joint	ADJ
taxlaw-2815	758	75	and	and	CCONJ
taxlaw-2815	758	76	several	several	ADJ
taxlaw-2815	758	77	liability	liability	NOUN
taxlaw-2815	758	78	.	.	PUNCT
taxlaw-2815	759	1	many	many	ADJ
taxlaw-2815	759	2	of	of	ADP
taxlaw-2815	759	3	the	the	DET
taxlaw-2815	759	4	solutions	solution	NOUN
taxlaw-2815	759	5	would	would	AUX
taxlaw-2815	759	6	not	not	PART
taxlaw-2815	759	7	require	require	VERB
taxlaw-2815	759	8	large	large	ADJ
taxlaw-2815	759	9	scale	scale	NOUN
taxlaw-2815	759	10	modifications	modification	NOUN
taxlaw-2815	759	11	to	to	ADP
taxlaw-2815	759	12	the	the	DET
taxlaw-2815	759	13	code	code	NOUN
taxlaw-2815	759	14	.	.	PUNCT
taxlaw-2815	760	1	one	one	NUM
taxlaw-2815	760	2	example	example	NOUN
taxlaw-2815	760	3	,	,	PUNCT
taxlaw-2815	760	4	contemplated	contemplate	VERB
taxlaw-2815	760	5	by	by	ADP
taxlaw-2815	760	6	the	the	DET
taxlaw-2815	760	7	treasury	treasury	PROPN
taxlaw-2815	760	8	department	department	PROPN
taxlaw-2815	760	9	report	report	NOUN
taxlaw-2815	760	10	,	,	PUNCT
taxlaw-2815	760	11	is	be	AUX
taxlaw-2815	760	12	that	that	SCONJ
taxlaw-2815	760	13	congress	congress	PROPN
taxlaw-2815	760	14	could	could	AUX
taxlaw-2815	760	15	require	require	VERB
taxlaw-2815	760	16	the	the	DET
taxlaw-2815	760	17	service	service	NOUN
taxlaw-2815	760	18	to	to	PART
taxlaw-2815	760	19	respect	respect	VERB
taxlaw-2815	760	20	the	the	DET
taxlaw-2815	760	21	allocation	allocation	NOUN
taxlaw-2815	760	22	of	of	ADP
taxlaw-2815	760	23	tax	tax	NOUN
taxlaw-2815	760	24	liability	liability	NOUN
taxlaw-2815	760	25	for	for	ADP
taxlaw-2815	760	26	past	past	ADJ
taxlaw-2815	760	27	years	year	NOUN
taxlaw-2815	760	28	agreed	agree	VERB
taxlaw-2815	760	29	upon	upon	SCONJ
taxlaw-2815	760	30	in	in	ADP
taxlaw-2815	760	31	the	the	DET
taxlaw-2815	760	32	divorce	divorce	NOUN
taxlaw-2815	760	33	decree.175	decree.175	VERB
taxlaw-2815	760	34	the	the	DET
taxlaw-2815	760	35	service	service	NOUN
taxlaw-2815	760	36	could	could	AUX
taxlaw-2815	760	37	create	create	VERB
taxlaw-2815	760	38	a	a	DET
taxlaw-2815	760	39	one	one	NUM
taxlaw-2815	760	40	-	-	PUNCT
taxlaw-2815	760	41	page	page	NOUN
taxlaw-2815	760	42	form	form	NOUN
taxlaw-2815	760	43	on	on	ADP
taxlaw-2815	760	44	which	which	PRON
taxlaw-2815	760	45	the	the	DET
taxlaw-2815	760	46	taxpayers	taxpayer	NOUN
taxlaw-2815	760	47	could	could	AUX
taxlaw-2815	760	48	allocate	allocate	VERB
taxlaw-2815	760	49	the	the	DET
taxlaw-2815	760	50	liability	liability	NOUN
taxlaw-2815	760	51	and	and	CCONJ
taxlaw-2815	760	52	sign	sign	NOUN
taxlaw-2815	760	53	as	as	ADP
taxlaw-2815	760	54	part	part	NOUN
taxlaw-2815	760	55	of	of	ADP
taxlaw-2815	760	56	divorce	divorce	NOUN
taxlaw-2815	760	57	proceedings	proceeding	NOUN
taxlaw-2815	760	58	;	;	PUNCT
taxlaw-2815	760	59	once	once	ADV
taxlaw-2815	760	60	submitted	submit	VERB
taxlaw-2815	760	61	to	to	ADP
taxlaw-2815	760	62	the	the	DET
taxlaw-2815	760	63	service	service	NOUN
taxlaw-2815	760	64	,	,	PUNCT
taxlaw-2815	760	65	the	the	DET
taxlaw-2815	760	66	taxpayers	taxpayer	NOUN
taxlaw-2815	760	67	’	’	PART
taxlaw-2815	760	68	accounts	account	NOUN
taxlaw-2815	760	69	could	could	AUX
taxlaw-2815	760	70	be	be	AUX
taxlaw-2815	760	71	adjusted	adjust	VERB
taxlaw-2815	760	72	accordingly.176	accordingly.176	NOUN
taxlaw-2815	760	73	this	this	DET
taxlaw-2815	760	74	solution	solution	NOUN
taxlaw-2815	760	75	would	would	AUX
taxlaw-2815	760	76	be	be	AUX
taxlaw-2815	760	77	simple	simple	ADJ
taxlaw-2815	760	78	to	to	PART
taxlaw-2815	760	79	enact	enact	VERB
taxlaw-2815	760	80	and	and	CCONJ
taxlaw-2815	760	81	relatively	relatively	ADV
taxlaw-2815	760	82	easy	easy	ADJ
taxlaw-2815	760	83	to	to	PART
taxlaw-2815	760	84	administer	administer	VERB
taxlaw-2815	760	85	;	;	PUNCT
taxlaw-2815	760	86	it	it	PRON
taxlaw-2815	760	87	is	be	AUX
taxlaw-2815	760	88	desirable	desirable	ADJ
taxlaw-2815	760	89	insofar	insofar	ADV
taxlaw-2815	760	90	as	as	SCONJ
taxlaw-2815	760	91	it	it	PRON
taxlaw-2815	760	92	would	would	AUX
taxlaw-2815	760	93	eliminate	eliminate	VERB
taxlaw-2815	760	94	the	the	DET
taxlaw-2815	760	95	need	need	NOUN
taxlaw-2815	760	96	for	for	ADP
taxlaw-2815	760	97	the	the	DET
taxlaw-2815	760	98	innocent	innocent	ADJ
taxlaw-2815	760	99	spouse	spouse	NOUN
taxlaw-2815	760	100	process.177	process.177	PROPN
taxlaw-2815	760	101	however	however	ADV
taxlaw-2815	760	102	,	,	PUNCT
taxlaw-2815	760	103	it	it	PRON
taxlaw-2815	760	104	would	would	AUX
taxlaw-2815	760	105	do	do	VERB
taxlaw-2815	760	106	so	so	ADV
taxlaw-2815	760	107	without	without	ADP
taxlaw-2815	760	108	a	a	DET
taxlaw-2815	760	109	thoughtful	thoughtful	ADJ
taxlaw-2815	760	110	reconsideration	reconsideration	NOUN
taxlaw-2815	760	111	of	of	ADP
taxlaw-2815	760	112	the	the	DET
taxlaw-2815	760	113	rationales	rationale	NOUN
taxlaw-2815	760	114	of	of	ADP
taxlaw-2815	760	115	joint	joint	ADJ
taxlaw-2815	760	116	and	and	CCONJ
taxlaw-2815	760	117	several	several	ADJ
taxlaw-2815	760	118	liability	liability	NOUN
taxlaw-2815	760	119	,	,	PUNCT
taxlaw-2815	760	120	the	the	DET
taxlaw-2815	760	121	policy	policy	NOUN
taxlaw-2815	760	122	underlying	underlie	VERB
taxlaw-2815	760	123	marital	marital	ADJ
taxlaw-2815	760	124	rates	rate	NOUN
taxlaw-2815	760	125	,	,	PUNCT
taxlaw-2815	760	126	or	or	CCONJ
taxlaw-2815	760	127	the	the	DET
taxlaw-2815	760	128	various	various	ADJ
taxlaw-2815	760	129	grounds	ground	NOUN
taxlaw-2815	760	130	for	for	ADP
taxlaw-2815	760	131	penalizing	penalize	VERB
taxlaw-2815	760	132	taxpayers	taxpayer	NOUN
taxlaw-2815	760	133	who	who	PRON
taxlaw-2815	760	134	file	file	VERB
taxlaw-2815	760	135	separately	separately	ADV
taxlaw-2815	760	136	.	.	PUNCT
taxlaw-2815	761	1	as	as	SCONJ
taxlaw-2815	761	2	i	i	PRON
taxlaw-2815	761	3	will	will	AUX
taxlaw-2815	761	4	describe	describe	VERB
taxlaw-2815	761	5	in	in	ADP
taxlaw-2815	761	6	this	this	DET
taxlaw-2815	761	7	part	part	NOUN
taxlaw-2815	761	8	,	,	PUNCT
taxlaw-2815	761	9	tax	tax	NOUN
taxlaw-2815	761	10	policy	policy	NOUN
taxlaw-2815	761	11	has	have	AUX
taxlaw-2815	761	12	not	not	PART
taxlaw-2815	761	13	kept	keep	VERB
taxlaw-2815	761	14	pace	pace	NOUN
taxlaw-2815	761	15	with	with	ADP
taxlaw-2815	761	16	demographic	demographic	ADJ
taxlaw-2815	761	17	changes	change	NOUN
taxlaw-2815	761	18	in	in	ADP
taxlaw-2815	761	19	the	the	DET
taxlaw-2815	761	20	united	united	PROPN
taxlaw-2815	761	21	states	states	PROPN
taxlaw-2815	761	22	and	and	CCONJ
taxlaw-2815	761	23	there	there	PRON
taxlaw-2815	761	24	are	be	VERB
taxlaw-2815	761	25	important	important	ADJ
taxlaw-2815	761	26	reasons	reason	NOUN
taxlaw-2815	761	27	to	to	PART
taxlaw-2815	761	28	reconsider	reconsider	VERB
taxlaw-2815	761	29	the	the	DET
taxlaw-2815	761	30	code	code	NOUN
taxlaw-2815	761	31	’s	’s	PART
taxlaw-2815	761	32	underlying	underlie	VERB
taxlaw-2815	761	33	assumptions	assumption	NOUN
taxlaw-2815	761	34	about	about	ADP
taxlaw-2815	761	35	households	household	NOUN
taxlaw-2815	761	36	.	.	PUNCT
taxlaw-2815	762	1	moreover	moreover	ADV
taxlaw-2815	762	2	,	,	PUNCT
taxlaw-2815	762	3	the	the	DET
taxlaw-2815	762	4	time	time	NOUN
taxlaw-2815	762	5	is	be	AUX
taxlaw-2815	762	6	ripe	ripe	ADJ
taxlaw-2815	762	7	for	for	ADP
taxlaw-2815	762	8	ambitious	ambitious	ADJ
taxlaw-2815	762	9	statutory	statutory	ADJ
taxlaw-2815	762	10	changes	change	NOUN
taxlaw-2815	762	11	.	.	PUNCT
taxlaw-2815	763	1	faced	face	VERB
taxlaw-2815	763	2	with	with	ADP
taxlaw-2815	763	3	a	a	DET
taxlaw-2815	763	4	growing	grow	VERB
taxlaw-2815	763	5	deficit	deficit	NOUN
taxlaw-2815	763	6	and	and	CCONJ
taxlaw-2815	763	7	following	follow	VERB
taxlaw-2815	763	8	the	the	DET
taxlaw-2815	763	9	historic	historic	ADJ
taxlaw-2815	763	10	u.s	u.s	PROPN
taxlaw-2815	763	11	.	.	PROPN
taxlaw-2815	763	12	credit	credit	NOUN
taxlaw-2815	763	13	downgrade	downgrade	NOUN
taxlaw-2815	763	14	by	by	ADP
taxlaw-2815	763	15	standard	standard	PROPN
taxlaw-2815	763	16	&	&	CCONJ
taxlaw-2815	763	17	poor	poor	PROPN
taxlaw-2815	763	18	’s	’s	ADV
taxlaw-2815	763	19	,	,	PUNCT
taxlaw-2815	763	20	there	there	PRON
taxlaw-2815	763	21	is	be	VERB
taxlaw-2815	763	22	talk	talk	NOUN
taxlaw-2815	763	23	among	among	ADP
taxlaw-2815	763	24	policymakers	policymaker	NOUN
taxlaw-2815	763	25	of	of	ADP
taxlaw-2815	763	26	fundamentally	fundamentally	ADV
taxlaw-2815	763	27	revisiting	revisit	VERB
taxlaw-2815	763	28	the	the	DET
taxlaw-2815	763	29	code	code	NOUN
taxlaw-2815	763	30	.	.	PUNCT
taxlaw-2815	764	1	since	since	SCONJ
taxlaw-2815	764	2	2010	2010	NUM
taxlaw-2815	764	3	,	,	PUNCT
taxlaw-2815	764	4	commentators	commentator	NOUN
taxlaw-2815	764	5	,	,	PUNCT
taxlaw-2815	764	6	politicians	politician	NOUN
taxlaw-2815	764	7	,	,	PUNCT
taxlaw-2815	764	8	and	and	CCONJ
taxlaw-2815	764	9	government	government	NOUN
taxlaw-2815	764	10	officials	official	NOUN
taxlaw-2815	764	11	have	have	AUX
taxlaw-2815	764	12	increasingly	increasingly	ADV
taxlaw-2815	764	13	turned	turn	VERB
taxlaw-2815	764	14	their	their	PRON
taxlaw-2815	764	15	collective	collective	ADJ
taxlaw-2815	764	16	attention	attention	NOUN
taxlaw-2815	764	17	to	to	ADP
taxlaw-2815	764	18	the	the	DET
taxlaw-2815	764	19	national	national	ADJ
taxlaw-2815	764	20	debt	debt	NOUN
taxlaw-2815	764	21	.	.	PUNCT
taxlaw-2815	765	1	several	several	ADJ
taxlaw-2815	765	2	tax	tax	NOUN
taxlaw-2815	765	3	policy	policy	NOUN
taxlaw-2815	765	4	groups	group	NOUN
taxlaw-2815	765	5	,	,	PUNCT
taxlaw-2815	765	6	including	include	VERB
taxlaw-2815	765	7	the	the	DET
taxlaw-2815	765	8	bipartisan	bipartisan	ADJ
taxlaw-2815	765	9	national	national	ADJ
taxlaw-2815	765	10	commission	commission	NOUN
taxlaw-2815	765	11	on	on	ADP
taxlaw-2815	765	12	fiscal	fiscal	ADJ
taxlaw-2815	765	13	responsibility	responsibility	NOUN
taxlaw-2815	765	14	and	and	CCONJ
taxlaw-2815	765	15	reform	reform	NOUN
taxlaw-2815	765	16	established	establish	VERB
taxlaw-2815	765	17	by	by	ADP
taxlaw-2815	765	18	174	174	NUM
taxlaw-2815	765	19	boris	boris	PROPN
taxlaw-2815	765	20	bittker	bittker	PROPN
taxlaw-2815	765	21	examined	examine	VERB
taxlaw-2815	765	22	the	the	DET
taxlaw-2815	765	23	code	code	NOUN
taxlaw-2815	765	24	’s	’s	PART
taxlaw-2815	765	25	treatment	treatment	NOUN
taxlaw-2815	765	26	of	of	ADP
taxlaw-2815	765	27	married	married	ADJ
taxlaw-2815	765	28	couples	couple	NOUN
taxlaw-2815	765	29	as	as	ADP
taxlaw-2815	765	30	an	an	DET
taxlaw-2815	765	31	economic	economic	ADJ
taxlaw-2815	765	32	unit	unit	NOUN
taxlaw-2815	765	33	and	and	CCONJ
taxlaw-2815	765	34	framed	frame	VERB
taxlaw-2815	765	35	the	the	DET
taxlaw-2815	765	36	tensions	tension	NOUN
taxlaw-2815	765	37	of	of	ADP
taxlaw-2815	765	38	the	the	DET
taxlaw-2815	765	39	competing	compete	VERB
taxlaw-2815	765	40	neutralities	neutrality	NOUN
taxlaw-2815	765	41	in	in	ADP
taxlaw-2815	765	42	his	his	PRON
taxlaw-2815	765	43	well	well	ADV
taxlaw-2815	765	44	-	-	PUNCT
taxlaw-2815	765	45	known	know	VERB
taxlaw-2815	765	46	1975	1975	NUM
taxlaw-2815	765	47	essay	essay	NOUN
taxlaw-2815	765	48	,	,	PUNCT
taxlaw-2815	765	49	federal	federal	ADJ
taxlaw-2815	765	50	income	income	NOUN
taxlaw-2815	765	51	taxation	taxation	NOUN
taxlaw-2815	765	52	and	and	CCONJ
taxlaw-2815	765	53	the	the	DET
taxlaw-2815	765	54	family	family	NOUN
taxlaw-2815	765	55	,	,	PUNCT
taxlaw-2815	765	56	27	27	NUM
taxlaw-2815	765	57	stan	stan	NOUN
taxlaw-2815	765	58	.	.	PUNCT
taxlaw-2815	766	1	l.	l.	PROPN
taxlaw-2815	766	2	rev	rev	PROPN
taxlaw-2815	766	3	.	.	PROPN
taxlaw-2815	766	4	1389	1389	NUM
taxlaw-2815	766	5	.	.	PUNCT
taxlaw-2815	767	1	a	a	DET
taxlaw-2815	767	2	number	number	NOUN
taxlaw-2815	767	3	of	of	ADP
taxlaw-2815	767	4	scholars	scholar	NOUN
taxlaw-2815	767	5	have	have	AUX
taxlaw-2815	767	6	since	since	SCONJ
taxlaw-2815	767	7	considered	consider	VERB
taxlaw-2815	767	8	these	these	DET
taxlaw-2815	767	9	issues	issue	NOUN
taxlaw-2815	767	10	and	and	CCONJ
taxlaw-2815	767	11	concluded	conclude	VERB
taxlaw-2815	767	12	that	that	SCONJ
taxlaw-2815	767	13	,	,	PUNCT
taxlaw-2815	767	14	notwithstanding	notwithstanding	ADP
taxlaw-2815	767	15	the	the	DET
taxlaw-2815	767	16	neutrality	neutrality	NOUN
taxlaw-2815	767	17	trade	trade	NOUN
taxlaw-2815	767	18	-	-	PUNCT
taxlaw-2815	767	19	offs	off	NOUN
taxlaw-2815	767	20	,	,	PUNCT
taxlaw-2815	767	21	it	it	PRON
taxlaw-2815	767	22	would	would	AUX
taxlaw-2815	767	23	be	be	AUX
taxlaw-2815	767	24	more	more	ADV
taxlaw-2815	767	25	equitable	equitable	ADJ
taxlaw-2815	767	26	to	to	PART
taxlaw-2815	767	27	treat	treat	VERB
taxlaw-2815	767	28	each	each	DET
taxlaw-2815	767	29	married	married	ADJ
taxlaw-2815	767	30	individual	individual	NOUN
taxlaw-2815	767	31	as	as	ADP
taxlaw-2815	767	32	a	a	DET
taxlaw-2815	767	33	separate	separate	ADJ
taxlaw-2815	767	34	economic	economic	ADJ
taxlaw-2815	767	35	unit	unit	NOUN
taxlaw-2815	767	36	.	.	PUNCT
taxlaw-2815	768	1	see	see	VERB
taxlaw-2815	768	2	,	,	PUNCT
taxlaw-2815	768	3	e.g.	e.g.	ADV
taxlaw-2815	768	4	,	,	PUNCT
taxlaw-2815	768	5	kornhauser	kornhauser	NOUN
taxlaw-2815	768	6	,	,	PUNCT
taxlaw-2815	768	7	supra	supra	PROPN
taxlaw-2815	768	8	note	note	PROPN
taxlaw-2815	768	9	24	24	NUM
taxlaw-2815	768	10	,	,	PUNCT
taxlaw-2815	768	11	at	at	ADP
taxlaw-2815	768	12	108	108	NUM
taxlaw-2815	768	13	;	;	PUNCT
taxlaw-2815	768	14	zelenak	zelenak	NOUN
taxlaw-2815	768	15	,	,	PUNCT
taxlaw-2815	768	16	supra	supra	PROPN
taxlaw-2815	768	17	note	note	NOUN
taxlaw-2815	768	18	24	24	NUM
taxlaw-2815	768	19	;	;	PUNCT
taxlaw-2815	768	20	beck	beck	PROPN
taxlaw-2815	768	21	,	,	PUNCT
taxlaw-2815	768	22	supra	supra	PROPN
taxlaw-2815	768	23	note	note	PROPN
taxlaw-2815	768	24	160	160	NUM
taxlaw-2815	768	25	,	,	PUNCT
taxlaw-2815	768	26	at	at	ADP
taxlaw-2815	768	27	382	382	NUM
taxlaw-2815	768	28	(	(	PUNCT
taxlaw-2815	768	29	arguing	argue	VERB
taxlaw-2815	768	30	that	that	SCONJ
taxlaw-2815	768	31	even	even	ADV
taxlaw-2815	768	32	if	if	SCONJ
taxlaw-2815	768	33	couples	couple	NOUN
taxlaw-2815	768	34	do	do	AUX
taxlaw-2815	768	35	pool	pool	VERB
taxlaw-2815	768	36	their	their	PRON
taxlaw-2815	768	37	resources	resource	NOUN
taxlaw-2815	768	38	,	,	PUNCT
taxlaw-2815	768	39	this	this	PRON
taxlaw-2815	768	40	“	"	PUNCT
taxlaw-2815	768	41	can	can	AUX
taxlaw-2815	768	42	not	not	PART
taxlaw-2815	768	43	justify	justify	VERB
taxlaw-2815	768	44	any	any	DET
taxlaw-2815	768	45	transfer	transfer	NOUN
taxlaw-2815	768	46	of	of	ADP
taxlaw-2815	768	47	tax	tax	NOUN
taxlaw-2815	768	48	liability	liability	NOUN
taxlaw-2815	768	49	from	from	ADP
taxlaw-2815	768	50	one	one	NUM
taxlaw-2815	768	51	spouse	spouse	NOUN
taxlaw-2815	768	52	to	to	ADP
taxlaw-2815	768	53	the	the	DET
taxlaw-2815	768	54	other	other	ADJ
taxlaw-2815	768	55	”	"	PUNCT
taxlaw-2815	768	56	)	)	PUNCT
taxlaw-2815	768	57	.	.	PUNCT
taxlaw-2815	769	1	175	175	NUM
taxlaw-2815	769	2	1998	1998	NUM
taxlaw-2815	769	3	treas	trea	NOUN
taxlaw-2815	769	4	.	.	PUNCT
taxlaw-2815	770	1	report	report	NOUN
taxlaw-2815	770	2	on	on	ADP
taxlaw-2815	770	3	jl	jl	NOUN
taxlaw-2815	770	4	and	and	CCONJ
taxlaw-2815	770	5	is	be	AUX
taxlaw-2815	770	6	,	,	PUNCT
taxlaw-2815	770	7	supra	supra	PROPN
taxlaw-2815	770	8	note	note	NOUN
taxlaw-2815	770	9	22	22	NUM
taxlaw-2815	770	10	,	,	PUNCT
taxlaw-2815	770	11	at	at	ADP
taxlaw-2815	770	12	41–44	41–44	NUM
taxlaw-2815	770	13	.	.	PUNCT
taxlaw-2815	771	1	176	176	NUM
taxlaw-2815	771	2	this	this	DET
taxlaw-2815	771	3	solution	solution	NOUN
taxlaw-2815	771	4	presumes	presume	VERB
taxlaw-2815	771	5	that	that	SCONJ
taxlaw-2815	771	6	family	family	NOUN
taxlaw-2815	771	7	law	law	NOUN
taxlaw-2815	771	8	judges	judge	NOUN
taxlaw-2815	771	9	and	and	CCONJ
taxlaw-2815	771	10	practitioners	practitioner	NOUN
taxlaw-2815	771	11	would	would	AUX
taxlaw-2815	771	12	be	be	AUX
taxlaw-2815	771	13	consistent	consistent	ADJ
taxlaw-2815	771	14	about	about	ADP
taxlaw-2815	771	15	including	include	VERB
taxlaw-2815	771	16	this	this	DET
taxlaw-2815	771	17	form	form	NOUN
taxlaw-2815	771	18	in	in	ADP
taxlaw-2815	771	19	the	the	DET
taxlaw-2815	771	20	divorce	divorce	NOUN
taxlaw-2815	771	21	proceedings	proceeding	NOUN
taxlaw-2815	771	22	.	.	PUNCT
taxlaw-2815	772	1	as	as	ADP
taxlaw-2815	772	2	a	a	DET
taxlaw-2815	772	3	general	general	ADJ
taxlaw-2815	772	4	proposition	proposition	NOUN
taxlaw-2815	772	5	,	,	PUNCT
taxlaw-2815	772	6	low	low	ADJ
taxlaw-2815	772	7	-	-	PUNCT
taxlaw-2815	772	8	income	income	NOUN
taxlaw-2815	772	9	clients	client	NOUN
taxlaw-2815	772	10	are	be	AUX
taxlaw-2815	772	11	less	less	ADV
taxlaw-2815	772	12	likely	likely	ADJ
taxlaw-2815	772	13	to	to	PART
taxlaw-2815	772	14	have	have	VERB
taxlaw-2815	772	15	adequate	adequate	ADJ
taxlaw-2815	772	16	or	or	CCONJ
taxlaw-2815	772	17	comprehensive	comprehensive	ADJ
taxlaw-2815	772	18	representation	representation	NOUN
taxlaw-2815	772	19	,	,	PUNCT
taxlaw-2815	772	20	if	if	SCONJ
taxlaw-2815	772	21	any	any	PRON
taxlaw-2815	772	22	,	,	PUNCT
taxlaw-2815	772	23	during	during	ADP
taxlaw-2815	772	24	divorce	divorce	NOUN
taxlaw-2815	772	25	proceedings	proceeding	NOUN
taxlaw-2815	772	26	.	.	PUNCT
taxlaw-2815	773	1	177	177	NUM
taxlaw-2815	773	2	the	the	DET
taxlaw-2815	773	3	1998	1998	NUM
taxlaw-2815	773	4	treasury	treasury	NOUN
taxlaw-2815	773	5	report	report	NOUN
taxlaw-2815	773	6	on	on	ADP
taxlaw-2815	773	7	joint	joint	ADJ
taxlaw-2815	773	8	liability	liability	NOUN
taxlaw-2815	773	9	and	and	CCONJ
taxlaw-2815	773	10	innocent	innocent	ADJ
taxlaw-2815	773	11	spouse	spouse	NOUN
taxlaw-2815	773	12	issues	issue	NOUN
taxlaw-2815	773	13	raised	raise	VERB
taxlaw-2815	773	14	a	a	DET
taxlaw-2815	773	15	concern	concern	NOUN
taxlaw-2815	773	16	that	that	SCONJ
taxlaw-2815	773	17	some	some	DET
taxlaw-2815	773	18	form	form	NOUN
taxlaw-2815	773	19	of	of	ADP
taxlaw-2815	773	20	equitable	equitable	ADJ
taxlaw-2815	773	21	relief	relief	NOUN
taxlaw-2815	773	22	might	might	AUX
taxlaw-2815	773	23	still	still	ADV
taxlaw-2815	773	24	be	be	AUX
taxlaw-2815	773	25	necessary	necessary	ADJ
taxlaw-2815	773	26	if	if	SCONJ
taxlaw-2815	773	27	this	this	DET
taxlaw-2815	773	28	proposal	proposal	NOUN
taxlaw-2815	773	29	were	be	AUX
taxlaw-2815	773	30	adopted	adopt	VERB
taxlaw-2815	773	31	,	,	PUNCT
taxlaw-2815	773	32	because	because	SCONJ
taxlaw-2815	773	33	a	a	DET
taxlaw-2815	773	34	tax	tax	NOUN
taxlaw-2815	773	35	liability	liability	NOUN
taxlaw-2815	773	36	might	might	AUX
taxlaw-2815	773	37	not	not	PART
taxlaw-2815	773	38	arise	arise	VERB
taxlaw-2815	773	39	until	until	SCONJ
taxlaw-2815	773	40	after	after	SCONJ
taxlaw-2815	773	41	the	the	DET
taxlaw-2815	773	42	divorce	divorce	NOUN
taxlaw-2815	773	43	was	be	AUX
taxlaw-2815	773	44	finalized	finalize	VERB
taxlaw-2815	773	45	.	.	PUNCT
taxlaw-2815	774	1	see	see	VERB
taxlaw-2815	774	2	1998	1998	NUM
taxlaw-2815	774	3	treas	trea	NOUN
taxlaw-2815	774	4	.	.	PUNCT
taxlaw-2815	775	1	report	report	NOUN
taxlaw-2815	775	2	on	on	ADP
taxlaw-2815	775	3	jl	jl	NOUN
taxlaw-2815	775	4	and	and	CCONJ
taxlaw-2815	775	5	is	be	AUX
taxlaw-2815	775	6	,	,	PUNCT
taxlaw-2815	775	7	supra	supra	PROPN
taxlaw-2815	775	8	note	note	NOUN
taxlaw-2815	775	9	22	22	NUM
taxlaw-2815	775	10	,	,	PUNCT
taxlaw-2815	775	11	at	at	ADP
taxlaw-2815	775	12	44	44	NUM
taxlaw-2815	775	13	.	.	PUNCT
taxlaw-2815	776	1	this	this	PRON
taxlaw-2815	776	2	is	be	AUX
taxlaw-2815	776	3	true	true	ADJ
taxlaw-2815	776	4	,	,	PUNCT
taxlaw-2815	776	5	but	but	CCONJ
taxlaw-2815	776	6	the	the	DET
taxlaw-2815	776	7	possibility	possibility	NOUN
taxlaw-2815	776	8	could	could	AUX
taxlaw-2815	776	9	be	be	AUX
taxlaw-2815	776	10	addressed	address	VERB
taxlaw-2815	776	11	within	within	ADP
taxlaw-2815	776	12	the	the	DET
taxlaw-2815	776	13	proposal	proposal	NOUN
taxlaw-2815	776	14	.	.	PUNCT
taxlaw-2815	777	1	the	the	DET
taxlaw-2815	777	2	spouses	spouse	NOUN
taxlaw-2815	777	3	are	be	AUX
taxlaw-2815	777	4	in	in	ADP
taxlaw-2815	777	5	the	the	DET
taxlaw-2815	777	6	best	good	ADJ
taxlaw-2815	777	7	position	position	NOUN
taxlaw-2815	777	8	to	to	PART
taxlaw-2815	777	9	know	know	VERB
taxlaw-2815	777	10	which	which	DET
taxlaw-2815	777	11	individual	individual	ADJ
taxlaw-2815	777	12	benefits	benefit	VERB
taxlaw-2815	777	13	most	most	ADV
taxlaw-2815	777	14	from	from	ADP
taxlaw-2815	777	15	joint	joint	ADJ
taxlaw-2815	777	16	filing	filing	NOUN
taxlaw-2815	777	17	,	,	PUNCT
taxlaw-2815	777	18	as	as	ADV
taxlaw-2815	777	19	well	well	ADV
taxlaw-2815	777	20	as	as	ADP
taxlaw-2815	777	21	which	which	DET
taxlaw-2815	777	22	individual	individual	NOUN
taxlaw-2815	777	23	’s	’s	PART
taxlaw-2815	777	24	return	return	NOUN
taxlaw-2815	777	25	items	item	NOUN
taxlaw-2815	777	26	are	be	AUX
taxlaw-2815	777	27	more	more	ADV
taxlaw-2815	777	28	likely	likely	ADJ
taxlaw-2815	777	29	to	to	PART
taxlaw-2815	777	30	be	be	AUX
taxlaw-2815	777	31	scrutinized	scrutinize	VERB
taxlaw-2815	777	32	under	under	ADP
taxlaw-2815	777	33	audit	audit	NOUN
taxlaw-2815	777	34	.	.	PUNCT
taxlaw-2815	778	1	the	the	DET
taxlaw-2815	778	2	standard	standard	ADJ
taxlaw-2815	778	3	irs	irs	PROPN
taxlaw-2815	778	4	form	form	NOUN
taxlaw-2815	778	5	could	could	AUX
taxlaw-2815	778	6	stipulate	stipulate	VERB
taxlaw-2815	778	7	that	that	SCONJ
taxlaw-2815	778	8	if	if	SCONJ
taxlaw-2815	778	9	it	it	PRON
taxlaw-2815	778	10	were	be	AUX
taxlaw-2815	778	11	subsequently	subsequently	ADV
taxlaw-2815	778	12	discovered	discover	VERB
taxlaw-2815	778	13	that	that	SCONJ
taxlaw-2815	778	14	one	one	NUM
taxlaw-2815	778	15	spouse	spouse	NOUN
taxlaw-2815	778	16	underreported	underreporte	VERB
taxlaw-2815	778	17	his	his	PRON
taxlaw-2815	778	18	or	or	CCONJ
taxlaw-2815	778	19	her	her	PRON
taxlaw-2815	778	20	income	income	NOUN
taxlaw-2815	778	21	,	,	PUNCT
taxlaw-2815	778	22	that	that	DET
taxlaw-2815	778	23	individual	individual	NOUN
taxlaw-2815	778	24	is	be	AUX
taxlaw-2815	778	25	wholly	wholly	ADV
taxlaw-2815	778	26	responsible	responsible	ADJ
taxlaw-2815	778	27	for	for	ADP
taxlaw-2815	778	28	any	any	DET
taxlaw-2815	778	29	corresponding	corresponding	ADJ
taxlaw-2815	778	30	adjustment	adjustment	NOUN
taxlaw-2815	778	31	in	in	ADP
taxlaw-2815	778	32	tax	tax	NOUN
taxlaw-2815	778	33	.	.	PUNCT
taxlaw-2815	779	1	it	it	PRON
taxlaw-2815	779	2	does	do	AUX
taxlaw-2815	779	3	not	not	PART
taxlaw-2815	779	4	seem	seem	VERB
taxlaw-2815	779	5	unreasonable	unreasonable	ADJ
taxlaw-2815	779	6	for	for	SCONJ
taxlaw-2815	779	7	one	one	NUM
taxlaw-2815	779	8	spouse	spouse	NOUN
taxlaw-2815	779	9	to	to	PART
taxlaw-2815	779	10	accept	accept	VERB
taxlaw-2815	779	11	the	the	DET
taxlaw-2815	779	12	risk	risk	NOUN
taxlaw-2815	779	13	of	of	ADP
taxlaw-2815	779	14	a	a	DET
taxlaw-2815	779	15	subsequent	subsequent	ADJ
taxlaw-2815	779	16	audit	audit	NOUN
taxlaw-2815	779	17	or	or	CCONJ
taxlaw-2815	779	18	adjustment	adjustment	NOUN
taxlaw-2815	779	19	to	to	ADP
taxlaw-2815	779	20	liability	liability	NOUN
taxlaw-2815	779	21	as	as	ADP
taxlaw-2815	779	22	part	part	NOUN
taxlaw-2815	779	23	of	of	ADP
taxlaw-2815	779	24	a	a	DET
taxlaw-2815	779	25	divorce	divorce	NOUN
taxlaw-2815	779	26	settlement	settlement	NOUN
taxlaw-2815	779	27	;	;	PUNCT
taxlaw-2815	779	28	alternatively	alternatively	ADV
taxlaw-2815	779	29	,	,	PUNCT
taxlaw-2815	779	30	the	the	DET
taxlaw-2815	779	31	spouses	spouse	NOUN
taxlaw-2815	779	32	could	could	AUX
taxlaw-2815	779	33	agree	agree	VERB
taxlaw-2815	779	34	on	on	ADP
taxlaw-2815	779	35	the	the	DET
taxlaw-2815	779	36	form	form	NOUN
taxlaw-2815	779	37	to	to	PART
taxlaw-2815	779	38	divide	divide	VERB
taxlaw-2815	779	39	the	the	DET
taxlaw-2815	779	40	risk	risk	NOUN
taxlaw-2815	779	41	by	by	ADP
taxlaw-2815	779	42	allocating	allocate	VERB
taxlaw-2815	779	43	the	the	DET
taxlaw-2815	779	44	tax	tax	NOUN
taxlaw-2815	779	45	responsibility	responsibility	NOUN
taxlaw-2815	779	46	evenly	evenly	ADV
taxlaw-2815	779	47	.	.	PUNCT
taxlaw-2815	780	1	2012	2012	NUM
taxlaw-2815	780	2	]	]	PUNCT
taxlaw-2815	780	3	decoupling	decouple	VERB
taxlaw-2815	780	4	taxes	taxis	NOUN
taxlaw-2815	780	5	and	and	CCONJ
taxlaw-2815	780	6	marriage	marriage	NOUN
taxlaw-2815	780	7	125	125	NUM
taxlaw-2815	780	8	president	president	NOUN
taxlaw-2815	780	9	obama	obama	NOUN
taxlaw-2815	780	10	,	,	PUNCT
taxlaw-2815	780	11	have	have	AUX
taxlaw-2815	780	12	released	release	VERB
taxlaw-2815	780	13	tax	tax	NOUN
taxlaw-2815	780	14	reform	reform	NOUN
taxlaw-2815	780	15	recommendations	recommendation	NOUN
taxlaw-2815	780	16	.	.	PUNCT
taxlaw-2815	781	1	they	they	PRON
taxlaw-2815	781	2	are	be	AUX
taxlaw-2815	781	3	united	unite	VERB
taxlaw-2815	781	4	in	in	ADP
taxlaw-2815	781	5	calling	call	VERB
taxlaw-2815	781	6	for	for	ADP
taxlaw-2815	781	7	major	major	ADJ
taxlaw-2815	781	8	changes	change	NOUN
taxlaw-2815	781	9	to	to	ADP
taxlaw-2815	781	10	the	the	DET
taxlaw-2815	781	11	code	code	NOUN
taxlaw-2815	781	12	with	with	ADP
taxlaw-2815	781	13	a	a	DET
taxlaw-2815	781	14	move	move	NOUN
taxlaw-2815	781	15	towards	towards	ADP
taxlaw-2815	781	16	simplification	simplification	NOUN
taxlaw-2815	781	17	—	—	PUNCT
taxlaw-2815	781	18	closing	close	VERB
taxlaw-2815	781	19	loopholes	loophole	NOUN
taxlaw-2815	781	20	by	by	ADP
taxlaw-2815	781	21	eliminating	eliminate	VERB
taxlaw-2815	781	22	certain	certain	ADJ
taxlaw-2815	781	23	deductions	deduction	NOUN
taxlaw-2815	781	24	in	in	ADP
taxlaw-2815	781	25	order	order	NOUN
taxlaw-2815	781	26	to	to	PART
taxlaw-2815	781	27	broaden	broaden	VERB
taxlaw-2815	781	28	the	the	DET
taxlaw-2815	781	29	base	base	NOUN
taxlaw-2815	781	30	and	and	CCONJ
taxlaw-2815	781	31	in	in	ADP
taxlaw-2815	781	32	turn	turn	NOUN
taxlaw-2815	781	33	reduce	reduce	VERB
taxlaw-2815	781	34	individual	individual	ADJ
taxlaw-2815	781	35	rates.178	rates.178	NOUN
taxlaw-2815	781	36	in	in	ADP
taxlaw-2815	781	37	that	that	DET
taxlaw-2815	781	38	spirit	spirit	NOUN
taxlaw-2815	781	39	,	,	PUNCT
taxlaw-2815	781	40	there	there	PRON
taxlaw-2815	781	41	may	may	AUX
taxlaw-2815	781	42	be	be	AUX
taxlaw-2815	781	43	a	a	DET
taxlaw-2815	781	44	window	window	NOUN
taxlaw-2815	781	45	of	of	ADP
taxlaw-2815	781	46	opportunity	opportunity	NOUN
taxlaw-2815	781	47	for	for	ADP
taxlaw-2815	781	48	fundamental	fundamental	ADJ
taxlaw-2815	781	49	,	,	PUNCT
taxlaw-2815	781	50	systemic	systemic	ADJ
taxlaw-2815	781	51	changes	change	NOUN
taxlaw-2815	781	52	to	to	ADP
taxlaw-2815	781	53	the	the	DET
taxlaw-2815	781	54	code	code	NOUN
taxlaw-2815	781	55	.	.	PUNCT
taxlaw-2815	782	1	the	the	DET
taxlaw-2815	782	2	proposal	proposal	NOUN
taxlaw-2815	782	3	to	to	PART
taxlaw-2815	782	4	move	move	VERB
taxlaw-2815	782	5	to	to	ADP
taxlaw-2815	782	6	mandatory	mandatory	ADJ
taxlaw-2815	782	7	separate	separate	ADJ
taxlaw-2815	782	8	returns	return	NOUN
taxlaw-2815	782	9	for	for	ADP
taxlaw-2815	782	10	all	all	DET
taxlaw-2815	782	11	filers	filer	NOUN
taxlaw-2815	782	12	,	,	PUNCT
taxlaw-2815	782	13	a	a	DET
taxlaw-2815	782	14	striking	striking	ADJ
taxlaw-2815	782	15	departure	departure	NOUN
taxlaw-2815	782	16	from	from	ADP
taxlaw-2815	782	17	the	the	DET
taxlaw-2815	782	18	longstanding	longstanding	ADJ
taxlaw-2815	782	19	u.s	u.s	PROPN
taxlaw-2815	782	20	.	.	PROPN
taxlaw-2815	782	21	tax	tax	NOUN
taxlaw-2815	782	22	system	system	NOUN
taxlaw-2815	782	23	that	that	PRON
taxlaw-2815	782	24	would	would	AUX
taxlaw-2815	782	25	eliminate	eliminate	VERB
taxlaw-2815	782	26	the	the	DET
taxlaw-2815	782	27	distinction	distinction	NOUN
taxlaw-2815	782	28	between	between	ADP
taxlaw-2815	782	29	married	married	ADJ
taxlaw-2815	782	30	and	and	CCONJ
taxlaw-2815	782	31	single	single	ADJ
taxlaw-2815	782	32	filers	filer	NOUN
taxlaw-2815	782	33	,	,	PUNCT
taxlaw-2815	782	34	would	would	AUX
taxlaw-2815	782	35	fit	fit	VERB
taxlaw-2815	782	36	within	within	ADP
taxlaw-2815	782	37	such	such	DET
taxlaw-2815	782	38	a	a	DET
taxlaw-2815	782	39	call	call	NOUN
taxlaw-2815	782	40	for	for	ADP
taxlaw-2815	782	41	simplification	simplification	NOUN
taxlaw-2815	782	42	and	and	CCONJ
taxlaw-2815	782	43	could	could	AUX
taxlaw-2815	782	44	be	be	AUX
taxlaw-2815	782	45	enacted	enact	VERB
taxlaw-2815	782	46	as	as	ADP
taxlaw-2815	782	47	part	part	NOUN
taxlaw-2815	782	48	of	of	ADP
taxlaw-2815	782	49	a	a	DET
taxlaw-2815	782	50	broader	broad	ADJ
taxlaw-2815	782	51	overhaul	overhaul	NOUN
taxlaw-2815	782	52	of	of	ADP
taxlaw-2815	782	53	the	the	DET
taxlaw-2815	782	54	code	code	NOUN
taxlaw-2815	782	55	.	.	PUNCT
taxlaw-2815	783	1	it	it	PRON
taxlaw-2815	783	2	is	be	AUX
taxlaw-2815	783	3	a	a	DET
taxlaw-2815	783	4	new	new	ADJ
taxlaw-2815	783	5	century	century	NOUN
taxlaw-2815	783	6	;	;	PUNCT
taxlaw-2815	783	7	simply	simply	ADV
taxlaw-2815	783	8	put	put	VERB
taxlaw-2815	783	9	,	,	PUNCT
taxlaw-2815	783	10	the	the	DET
taxlaw-2815	783	11	united	united	PROPN
taxlaw-2815	783	12	states	states	PROPN
taxlaw-2815	783	13	does	do	AUX
taxlaw-2815	783	14	not	not	PART
taxlaw-2815	783	15	look	look	VERB
taxlaw-2815	783	16	like	like	SCONJ
taxlaw-2815	783	17	it	it	PRON
taxlaw-2815	783	18	did	do	VERB
taxlaw-2815	783	19	in	in	ADP
taxlaw-2815	783	20	1938	1938	NUM
taxlaw-2815	783	21	when	when	SCONJ
taxlaw-2815	783	22	joint	joint	ADJ
taxlaw-2815	783	23	and	and	CCONJ
taxlaw-2815	783	24	several	several	ADJ
taxlaw-2815	783	25	liability	liability	NOUN
taxlaw-2815	783	26	was	be	AUX
taxlaw-2815	783	27	adopted	adopt	VERB
taxlaw-2815	783	28	.	.	PUNCT
taxlaw-2815	784	1	importantly	importantly	ADV
taxlaw-2815	784	2	,	,	PUNCT
taxlaw-2815	784	3	neither	neither	CCONJ
taxlaw-2815	784	4	does	do	VERB
taxlaw-2815	784	5	the	the	DET
taxlaw-2815	784	6	code	code	NOUN
taxlaw-2815	784	7	.	.	PUNCT
taxlaw-2815	785	1	there	there	PRON
taxlaw-2815	785	2	are	be	VERB
taxlaw-2815	785	3	many	many	ADJ
taxlaw-2815	785	4	good	good	ADJ
taxlaw-2815	785	5	policy	policy	NOUN
taxlaw-2815	785	6	reasons	reason	NOUN
taxlaw-2815	785	7	for	for	SCONJ
taxlaw-2815	785	8	congress	congress	PROPN
taxlaw-2815	785	9	to	to	PART
taxlaw-2815	785	10	revisit	revisit	VERB
taxlaw-2815	785	11	the	the	DET
taxlaw-2815	785	12	code	code	NOUN
taxlaw-2815	785	13	’s	’s	PART
taxlaw-2815	785	14	overly	overly	ADV
taxlaw-2815	785	15	simplistic	simplistic	ADJ
taxlaw-2815	785	16	assumptions	assumption	NOUN
taxlaw-2815	785	17	about	about	ADP
taxlaw-2815	785	18	households	household	NOUN
taxlaw-2815	785	19	.	.	PUNCT
taxlaw-2815	786	1	after	after	ADP
taxlaw-2815	786	2	a	a	DET
taxlaw-2815	786	3	brief	brief	ADJ
taxlaw-2815	786	4	examination	examination	NOUN
taxlaw-2815	786	5	of	of	ADP
taxlaw-2815	786	6	the	the	DET
taxlaw-2815	786	7	current	current	ADJ
taxlaw-2815	786	8	demographics	demographic	NOUN
taxlaw-2815	786	9	,	,	PUNCT
taxlaw-2815	786	10	i	i	PRON
taxlaw-2815	786	11	will	will	AUX
taxlaw-2815	786	12	focus	focus	VERB
taxlaw-2815	786	13	on	on	ADP
taxlaw-2815	786	14	the	the	DET
taxlaw-2815	786	15	unfair	unfair	ADJ
taxlaw-2815	786	16	conundrum	conundrum	NOUN
taxlaw-2815	786	17	faced	face	VERB
taxlaw-2815	786	18	by	by	ADP
taxlaw-2815	786	19	low	low	ADJ
taxlaw-2815	786	20	-	-	PUNCT
taxlaw-2815	786	21	income	income	NOUN
taxlaw-2815	786	22	families	family	NOUN
taxlaw-2815	786	23	headed	head	VERB
taxlaw-2815	786	24	by	by	ADP
taxlaw-2815	786	25	married	married	ADJ
taxlaw-2815	786	26	couples	couple	NOUN
taxlaw-2815	786	27	as	as	ADP
taxlaw-2815	786	28	one	one	NUM
taxlaw-2815	786	29	way	way	NOUN
taxlaw-2815	786	30	in	in	ADP
taxlaw-2815	786	31	which	which	PRON
taxlaw-2815	786	32	the	the	DET
taxlaw-2815	786	33	married	married	ADJ
taxlaw-2815	786	34	filing	filing	NOUN
taxlaw-2815	786	35	jointly	jointly	ADV
taxlaw-2815	786	36	status	status	NOUN
taxlaw-2815	786	37	is	be	AUX
taxlaw-2815	786	38	particularly	particularly	ADV
taxlaw-2815	786	39	antiquated	antiquated	ADJ
taxlaw-2815	786	40	and	and	CCONJ
taxlaw-2815	786	41	counter	counter	NOUN
taxlaw-2815	786	42	-	-	NOUN
taxlaw-2815	786	43	productive	productive	ADJ
taxlaw-2815	786	44	in	in	ADP
taxlaw-2815	786	45	today	today	NOUN
taxlaw-2815	786	46	’s	’s	PART
taxlaw-2815	786	47	america	america	PROPN
taxlaw-2815	786	48	.	.	PUNCT
taxlaw-2815	787	1	a.	a.	PROPN
taxlaw-2815	787	2	a	a	DET
taxlaw-2815	787	3	closer	close	ADJ
taxlaw-2815	787	4	look	look	NOUN
taxlaw-2815	787	5	at	at	ADP
taxlaw-2815	787	6	the	the	DET
taxlaw-2815	787	7	changing	change	VERB
taxlaw-2815	787	8	demographics	demographic	NOUN
taxlaw-2815	787	9	in	in	ADP
taxlaw-2815	787	10	1993	1993	NUM
taxlaw-2815	787	11	,	,	PUNCT
taxlaw-2815	787	12	marjorie	marjorie	PROPN
taxlaw-2815	787	13	kornhauser	kornhauser	PROPN
taxlaw-2815	787	14	wrote	write	VERB
taxlaw-2815	787	15	about	about	ADP
taxlaw-2815	787	16	the	the	DET
taxlaw-2815	787	17	demographic	demographic	ADJ
taxlaw-2815	787	18	trends	trend	NOUN
taxlaw-2815	787	19	at	at	ADP
taxlaw-2815	787	20	that	that	DET
taxlaw-2815	787	21	time	time	NOUN
taxlaw-2815	787	22	,	,	PUNCT
taxlaw-2815	787	23	which	which	PRON
taxlaw-2815	787	24	were	be	AUX
taxlaw-2815	787	25	already	already	ADV
taxlaw-2815	787	26	reflecting	reflect	VERB
taxlaw-2815	787	27	“	"	PUNCT
taxlaw-2815	787	28	the	the	DET
taxlaw-2815	787	29	decline	decline	NOUN
taxlaw-2815	787	30	of	of	ADP
taxlaw-2815	787	31	the	the	DET
taxlaw-2815	787	32	traditional	traditional	ADJ
taxlaw-2815	787	33	nuclear	nuclear	ADJ
taxlaw-2815	787	34	family	family	NOUN
taxlaw-2815	787	35	and	and	CCONJ
taxlaw-2815	787	36	an	an	DET
taxlaw-2815	787	37	increase	increase	NOUN
taxlaw-2815	787	38	in	in	ADP
taxlaw-2815	787	39	the	the	DET
taxlaw-2815	787	40	number	number	NOUN
taxlaw-2815	787	41	of	of	ADP
taxlaw-2815	787	42	divorces	divorce	NOUN
taxlaw-2815	787	43	,	,	PUNCT
taxlaw-2815	787	44	single	single	ADJ
taxlaw-2815	787	45	-	-	PUNCT
taxlaw-2815	787	46	parent	parent	NOUN
taxlaw-2815	787	47	families	family	NOUN
taxlaw-2815	787	48	,	,	PUNCT
taxlaw-2815	787	49	nonmarried	nonmarrie	VERB
taxlaw-2815	787	50	cohabitation	cohabitation	NOUN
taxlaw-2815	787	51	,	,	PUNCT
taxlaw-2815	787	52	and	and	CCONJ
taxlaw-2815	787	53	two	two	NUM
taxlaw-2815	787	54	-	-	PUNCT
taxlaw-2815	787	55	earner	earner	NOUN
taxlaw-2815	787	56	families	family	NOUN
taxlaw-2815	787	57	.	.	PUNCT
taxlaw-2815	787	58	”179	”179	PUNCT
taxlaw-2815	788	1	she	she	PRON
taxlaw-2815	788	2	noted	note	VERB
taxlaw-2815	788	3	that	that	SCONJ
taxlaw-2815	788	4	nonmarital	nonmarital	ADJ
taxlaw-2815	788	5	households	household	NOUN
taxlaw-2815	788	6	increased	increase	VERB
taxlaw-2815	788	7	nearly	nearly	ADV
taxlaw-2815	788	8	four	four	NUM
taxlaw-2815	788	9	hundred	hundred	NUM
taxlaw-2815	788	10	percent	percent	NOUN
taxlaw-2815	788	11	from	from	ADP
taxlaw-2815	788	12	1970	1970	NUM
taxlaw-2815	788	13	to	to	ADP
taxlaw-2815	788	14	march	march	PROPN
taxlaw-2815	788	15	1991	1991	NUM
taxlaw-2815	788	16	,	,	PUNCT
taxlaw-2815	788	17	180	180	NUM
taxlaw-2815	788	18	leading	lead	VERB
taxlaw-2815	788	19	her	she	PRON
taxlaw-2815	788	20	to	to	PART
taxlaw-2815	788	21	re	re	VERB
taxlaw-2815	788	22	-	-	VERB
taxlaw-2815	788	23	examine	examine	VERB
taxlaw-2815	788	24	the	the	DET
taxlaw-2815	788	25	concept	concept	NOUN
taxlaw-2815	788	26	of	of	ADP
taxlaw-2815	788	27	“	"	PUNCT
taxlaw-2815	788	28	family	family	NOUN
taxlaw-2815	788	29	.	.	PUNCT
taxlaw-2815	788	30	”	"	PUNCT
taxlaw-2815	789	1	at	at	ADP
taxlaw-2815	789	2	the	the	DET
taxlaw-2815	789	3	same	same	ADJ
taxlaw-2815	789	4	time	time	NOUN
taxlaw-2815	789	5	,	,	PUNCT
taxlaw-2815	789	6	kornhauser	kornhauser	PROPN
taxlaw-2815	789	7	examined	examine	VERB
taxlaw-2815	789	8	the	the	DET
taxlaw-2815	789	9	premise	premise	NOUN
taxlaw-2815	789	10	that	that	SCONJ
taxlaw-2815	789	11	married	married	ADJ
taxlaw-2815	789	12	couples	couple	NOUN
taxlaw-2815	789	13	act	act	VERB
taxlaw-2815	789	14	as	as	ADP
taxlaw-2815	789	15	one	one	NUM
taxlaw-2815	789	16	economic	economic	ADJ
taxlaw-2815	789	17	unit	unit	NOUN
taxlaw-2815	789	18	by	by	ADP
taxlaw-2815	789	19	sharing	share	VERB
taxlaw-2815	789	20	or	or	CCONJ
taxlaw-2815	789	21	pooling	pool	VERB
taxlaw-2815	789	22	all	all	PRON
taxlaw-2815	789	23	income.181	income.181	PRON
taxlaw-2815	789	24	her	her	PRON
taxlaw-2815	789	25	conclusion	conclusion	NOUN
taxlaw-2815	789	26	,	,	PUNCT
taxlaw-2815	789	27	based	base	VERB
taxlaw-2815	789	28	upon	upon	SCONJ
taxlaw-2815	789	29	her	her	PRON
taxlaw-2815	789	30	own	own	ADJ
taxlaw-2815	789	31	empirical	empirical	ADJ
taxlaw-2815	789	32	study	study	NOUN
taxlaw-2815	789	33	and	and	CCONJ
taxlaw-2815	789	34	the	the	DET
taxlaw-2815	789	35	work	work	NOUN
taxlaw-2815	789	36	of	of	ADP
taxlaw-2815	789	37	several	several	ADJ
taxlaw-2815	789	38	others	other	NOUN
taxlaw-2815	789	39	,	,	PUNCT
taxlaw-2815	789	40	was	be	AUX
taxlaw-2815	789	41	that	that	SCONJ
taxlaw-2815	789	42	not	not	PART
taxlaw-2815	789	43	all	all	PRON
taxlaw-2815	789	44	married	married	ADJ
taxlaw-2815	789	45	couples	couple	NOUN
taxlaw-2815	789	46	pool	pool	VERB
taxlaw-2815	789	47	their	their	PRON
taxlaw-2815	789	48	assets	asset	NOUN
taxlaw-2815	789	49	and	and	CCONJ
taxlaw-2815	789	50	the	the	DET
taxlaw-2815	789	51	pooling	pooling	NOUN
taxlaw-2815	789	52	of	of	ADP
taxlaw-2815	789	53	assets	asset	NOUN
taxlaw-2815	789	54	is	be	AUX
taxlaw-2815	789	55	not	not	PART
taxlaw-2815	789	56	confined	confine	VERB
taxlaw-2815	789	57	to	to	ADP
taxlaw-2815	789	58	married	married	ADJ
taxlaw-2815	789	59	couples.182	couples.182	NOUN
taxlaw-2815	789	60	she	she	PRON
taxlaw-2815	789	61	further	far	ADV
taxlaw-2815	789	62	concluded	conclude	VERB
taxlaw-2815	789	63	that	that	SCONJ
taxlaw-2815	789	64	even	even	ADV
taxlaw-2815	789	65	among	among	ADP
taxlaw-2815	789	66	those	those	DET
taxlaw-2815	789	67	couples	couple	NOUN
taxlaw-2815	789	68	who	who	PRON
taxlaw-2815	789	69	profess	profess	VERB
taxlaw-2815	789	70	to	to	ADP
taxlaw-2815	789	71	pool	pool	NOUN
taxlaw-2815	789	72	assets	asset	NOUN
taxlaw-2815	789	73	,	,	PUNCT
taxlaw-2815	789	74	“	"	PUNCT
taxlaw-2815	789	75	in	in	ADP
taxlaw-2815	789	76	reality	reality	NOUN
taxlaw-2815	789	77	the	the	DET
taxlaw-2815	789	78	nonearner	nonearner	NOUN
taxlaw-2815	789	79	spouse	spouse	NOUN
taxlaw-2815	789	80	often	often	ADV
taxlaw-2815	789	81	does	do	AUX
taxlaw-2815	789	82	not	not	PART
taxlaw-2815	789	83	have	have	VERB
taxlaw-2815	789	84	equal	equal	ADJ
taxlaw-2815	789	85	access	access	NOUN
taxlaw-2815	789	86	to	to	ADP
taxlaw-2815	789	87	assets	asset	NOUN
taxlaw-2815	789	88	;	;	PUNCT
taxlaw-2815	789	89	instead	instead	ADV
taxlaw-2815	789	90	the	the	DET
taxlaw-2815	789	91	earner	earner	NOUN
taxlaw-2815	789	92	controls	control	VERB
taxlaw-2815	789	93	the	the	DET
taxlaw-2815	789	94	money	money	NOUN
taxlaw-2815	789	95	.	.	PUNCT
taxlaw-2815	789	96	”183	”183	PUNCT
taxlaw-2815	790	1	she	she	PRON
taxlaw-2815	790	2	concludes	conclude	VERB
taxlaw-2815	790	3	,	,	PUNCT
taxlaw-2815	790	4	as	as	SCONJ
taxlaw-2815	790	5	i	i	PRON
taxlaw-2815	790	6	do	do	VERB
taxlaw-2815	790	7	,	,	PUNCT
taxlaw-2815	790	8	that	that	SCONJ
taxlaw-2815	790	9	the	the	DET
taxlaw-2815	790	10	joint	joint	ADJ
taxlaw-2815	790	11	return	return	NOUN
taxlaw-2815	790	12	should	should	AUX
taxlaw-2815	790	13	be	be	AUX
taxlaw-2815	790	14	abolished.184	abolished.184	VERB
taxlaw-2815	790	15	in	in	ADP
taxlaw-2815	790	16	the	the	DET
taxlaw-2815	790	17	nearly	nearly	ADV
taxlaw-2815	790	18	twenty	twenty	NUM
taxlaw-2815	790	19	years	year	NOUN
taxlaw-2815	790	20	since	since	SCONJ
taxlaw-2815	790	21	kornhauser	kornhauser	PROPN
taxlaw-2815	790	22	’s	’s	PART
taxlaw-2815	790	23	article	article	NOUN
taxlaw-2815	790	24	,	,	PUNCT
taxlaw-2815	790	25	the	the	DET
taxlaw-2815	790	26	divorce	divorce	NOUN
taxlaw-2815	790	27	rate	rate	NOUN
taxlaw-2815	790	28	has	have	AUX
taxlaw-2815	790	29	held	hold	VERB
taxlaw-2815	790	30	steady	steady	ADJ
taxlaw-2815	790	31	but	but	CCONJ
taxlaw-2815	790	32	the	the	DET
taxlaw-2815	790	33	percentage	percentage	NOUN
taxlaw-2815	790	34	of	of	ADP
taxlaw-2815	790	35	unmarried	unmarried	ADJ
taxlaw-2815	790	36	cohabitating	cohabitating	NOUN
taxlaw-2815	790	37	couples	couple	NOUN
taxlaw-2815	790	38	has	have	AUX
taxlaw-2815	790	39	risen	rise	VERB
taxlaw-2815	790	40	.	.	PUNCT
taxlaw-2815	791	1	a	a	DET
taxlaw-2815	791	2	recent	recent	ADJ
taxlaw-2815	791	3	pew	pew	NOUN
taxlaw-2815	791	4	research	research	NOUN
taxlaw-2815	791	5	center	center	NOUN
taxlaw-2815	791	6	analysis	analysis	NOUN
taxlaw-2815	791	7	of	of	ADP
taxlaw-2815	791	8	census	census	NOUN
taxlaw-2815	791	9	data	datum	NOUN
taxlaw-2815	791	10	revealed	reveal	VERB
taxlaw-2815	791	11	that	that	SCONJ
taxlaw-2815	791	12	only	only	ADV
taxlaw-2815	791	13	51	51	NUM
taxlaw-2815	791	14	%	%	NOUN
taxlaw-2815	791	15	of	of	ADP
taxlaw-2815	791	16	adults	adult	NOUN
taxlaw-2815	791	17	in	in	ADP
taxlaw-2815	791	18	the	the	DET
taxlaw-2815	791	19	united	united	PROPN
taxlaw-2815	791	20	178	178	NUM
taxlaw-2815	791	21	the	the	DET
taxlaw-2815	791	22	nat’l	nat’l	NOUN
taxlaw-2815	791	23	comm’n	comm’n	NOUN
taxlaw-2815	791	24	on	on	ADP
taxlaw-2815	791	25	fiscal	fiscal	ADJ
taxlaw-2815	791	26	responsibility	responsibility	NOUN
taxlaw-2815	791	27	and	and	CCONJ
taxlaw-2815	791	28	reform	reform	NOUN
taxlaw-2815	791	29	,	,	PUNCT
taxlaw-2815	791	30	the	the	DET
taxlaw-2815	791	31	moment	moment	NOUN
taxlaw-2815	791	32	of	of	ADP
taxlaw-2815	791	33	truth	truth	NOUN
taxlaw-2815	791	34	,	,	PUNCT
taxlaw-2815	791	35	available	available	ADJ
taxlaw-2815	791	36	at	at	ADP
taxlaw-2815	791	37	http://www.fiscalcommission.gov/sites/fiscalcommission.gov/files/documents/themomentoftruth12_1_201	http://www.fiscalcommission.gov/sites/fiscalcommission.gov/files/documents/themomentoftruth12_1_201	X
taxlaw-2815	791	38	0.pdf	0.pdf	NOUN
taxlaw-2815	791	39	;	;	PUNCT
taxlaw-2815	791	40	see	see	VERB
taxlaw-2815	791	41	also	also	ADV
taxlaw-2815	791	42	bipartisan	bipartisan	ADJ
taxlaw-2815	791	43	policy	policy	PROPN
taxlaw-2815	791	44	ctr	ctr	PROPN
taxlaw-2815	791	45	.	.	PROPN
taxlaw-2815	791	46	,	,	PUNCT
taxlaw-2815	791	47	restoring	restore	VERB
taxlaw-2815	791	48	america	america	PROPN
taxlaw-2815	791	49	’s	’s	PART
taxlaw-2815	791	50	future	future	NOUN
taxlaw-2815	791	51	:	:	PUNCT
taxlaw-2815	791	52	reviving	revive	VERB
taxlaw-2815	791	53	the	the	DET
taxlaw-2815	791	54	economy	economy	NOUN
taxlaw-2815	791	55	,	,	PUNCT
taxlaw-2815	791	56	cutting	cut	VERB
taxlaw-2815	791	57	spending	spending	NOUN
taxlaw-2815	791	58	and	and	CCONJ
taxlaw-2815	791	59	debt	debt	NOUN
taxlaw-2815	791	60	,	,	PUNCT
taxlaw-2815	791	61	and	and	CCONJ
taxlaw-2815	791	62	creating	create	VERB
taxlaw-2815	791	63	a	a	DET
taxlaw-2815	791	64	simple	simple	ADJ
taxlaw-2815	791	65	,	,	PUNCT
taxlaw-2815	791	66	pro	pro	ADJ
taxlaw-2815	791	67	-	-	ADJ
taxlaw-2815	791	68	growth	growth	ADJ
taxlaw-2815	791	69	tax	tax	NOUN
taxlaw-2815	791	70	system	system	NOUN
taxlaw-2815	791	71	,	,	PUNCT
taxlaw-2815	791	72	available	available	ADJ
taxlaw-2815	791	73	at	at	ADP
taxlaw-2815	791	74	http://bipartisanpolicy.org/sites/default/files/bpc%20final%20report%20for%20printer%2002	http://bipartisanpolicy.org/sites/default/files/bpc%20final%20report%20for%20printer%2002	NOUN
taxlaw-2815	791	75	%	%	NOUN
taxlaw-2815	791	76	2028%2011.pdf	2028%2011.pdf	NUM
taxlaw-2815	791	77	.	.	PUNCT
taxlaw-2815	791	78	179	179	NUM
taxlaw-2815	791	79	kornhauser	kornhauser	NOUN
taxlaw-2815	791	80	,	,	PUNCT
taxlaw-2815	791	81	supra	supra	PROPN
taxlaw-2815	791	82	note	note	PROPN
taxlaw-2815	791	83	24	24	NUM
taxlaw-2815	791	84	,	,	PUNCT
taxlaw-2815	791	85	at	at	ADP
taxlaw-2815	791	86	66	66	NUM
taxlaw-2815	791	87	-	-	SYM
taxlaw-2815	791	88	68	68	NUM
taxlaw-2815	791	89	(	(	PUNCT
taxlaw-2815	791	90	discussing	discuss	VERB
taxlaw-2815	791	91	the	the	DET
taxlaw-2815	791	92	“	"	PUNCT
taxlaw-2815	791	93	difficulty	difficulty	NOUN
taxlaw-2815	791	94	in	in	ADP
taxlaw-2815	791	95	defining	define	VERB
taxlaw-2815	791	96	‘	'	PUNCT
taxlaw-2815	791	97	family	family	NOUN
taxlaw-2815	791	98	’	'	PUNCT
taxlaw-2815	791	99	”	"	PUNCT
taxlaw-2815	791	100	given	give	VERB
taxlaw-2815	791	101	the	the	DET
taxlaw-2815	791	102	demographic	demographic	ADJ
taxlaw-2815	791	103	changes	change	NOUN
taxlaw-2815	791	104	in	in	ADP
taxlaw-2815	791	105	the	the	DET
taxlaw-2815	791	106	thirty	thirty	NUM
taxlaw-2815	791	107	year	year	NOUN
taxlaw-2815	791	108	period	period	NOUN
taxlaw-2815	791	109	preceding	precede	VERB
taxlaw-2815	791	110	her	her	PRON
taxlaw-2815	791	111	article	article	NOUN
taxlaw-2815	791	112	)	)	PUNCT
taxlaw-2815	791	113	.	.	PUNCT
taxlaw-2815	792	1	180	180	NUM
taxlaw-2815	792	2	i	i	PRON
taxlaw-2815	792	3	d.	d.	PROPN
taxlaw-2815	792	4	at	at	ADP
taxlaw-2815	792	5	66	66	NUM
taxlaw-2815	792	6	(	(	PUNCT
taxlaw-2815	792	7	citing	cite	VERB
taxlaw-2815	792	8	u.s	u.s	PROPN
taxlaw-2815	792	9	.	.	PROPN
taxlaw-2815	792	10	bureau	bureau	PROPN
taxlaw-2815	792	11	of	of	ADP
taxlaw-2815	792	12	the	the	DET
taxlaw-2815	792	13	census	census	NOUN
taxlaw-2815	792	14	,	,	PUNCT
taxlaw-2815	792	15	statistical	statistical	ADJ
taxlaw-2815	792	16	abstract	abstract	NOUN
taxlaw-2815	792	17	of	of	ADP
taxlaw-2815	792	18	the	the	DET
taxlaw-2815	792	19	united	united	PROPN
taxlaw-2815	792	20	states	states	PROPN
taxlaw-2815	792	21	,	,	PUNCT
taxlaw-2815	792	22	table	table	NOUN
taxlaw-2815	792	23	56	56	NUM
taxlaw-2815	792	24	(	(	PUNCT
taxlaw-2815	792	25	112th	112th	PROPN
taxlaw-2815	792	26	ed	ed	NOUN
taxlaw-2815	792	27	.	.	PROPN
taxlaw-2815	792	28	1992	1992	NUM
taxlaw-2815	792	29	)	)	PUNCT
taxlaw-2815	792	30	)	)	PUNCT
taxlaw-2815	792	31	.	.	PUNCT
taxlaw-2815	793	1	181	181	NUM
taxlaw-2815	794	1	i	i	PRON
taxlaw-2815	794	2	d.	d.	PROPN
taxlaw-2815	794	3	at	at	ADP
taxlaw-2815	794	4	80–91	80–91	NUM
taxlaw-2815	794	5	(	(	PUNCT
taxlaw-2815	794	6	discussing	discuss	VERB
taxlaw-2815	794	7	“	"	PUNCT
taxlaw-2815	794	8	empirical	empirical	ADJ
taxlaw-2815	794	9	studies	study	NOUN
taxlaw-2815	794	10	of	of	ADP
taxlaw-2815	794	11	asset	asset	NOUN
taxlaw-2815	794	12	pooling	pooling	NOUN
taxlaw-2815	794	13	and	and	CCONJ
taxlaw-2815	794	14	control	control	NOUN
taxlaw-2815	794	15	sharing	sharing	NOUN
taxlaw-2815	794	16	”	"	PUNCT
taxlaw-2815	794	17	)	)	PUNCT
taxlaw-2815	794	18	.	.	PUNCT
taxlaw-2815	795	1	182	182	NUM
taxlaw-2815	796	1	i	i	PRON
taxlaw-2815	796	2	d.	d.	PROPN
taxlaw-2815	796	3	at	at	ADP
taxlaw-2815	796	4	105	105	NUM
taxlaw-2815	796	5	.	.	PUNCT
taxlaw-2815	797	1	183	183	NUM
taxlaw-2815	798	1	i	i	PROPN
taxlaw-2815	798	2	d.	d.	PROPN
taxlaw-2815	798	3	184	184	NUM
taxlaw-2815	799	1	i	i	PROPN
taxlaw-2815	799	2	d.	d.	PROPN
taxlaw-2815	799	3	at	at	ADP
taxlaw-2815	799	4	65	65	NUM
taxlaw-2815	799	5	(	(	PUNCT
taxlaw-2815	799	6	“	"	PUNCT
taxlaw-2815	799	7	taxation	taxation	NOUN
taxlaw-2815	799	8	based	base	VERB
taxlaw-2815	799	9	on	on	ADP
taxlaw-2815	799	10	the	the	DET
taxlaw-2815	799	11	individual	individual	NOUN
taxlaw-2815	799	12	comports	comport	VERB
taxlaw-2815	799	13	better	well	ADV
taxlaw-2815	799	14	with	with	ADP
taxlaw-2815	799	15	reality	reality	NOUN
taxlaw-2815	799	16	,	,	PUNCT
taxlaw-2815	799	17	social	social	ADJ
taxlaw-2815	799	18	policies	policy	NOUN
taxlaw-2815	799	19	promoting	promote	VERB
taxlaw-2815	799	20	families	family	NOUN
taxlaw-2815	799	21	,	,	PUNCT
taxlaw-2815	799	22	tax	tax	NOUN
taxlaw-2815	799	23	theory	theory	NOUN
taxlaw-2815	799	24	,	,	PUNCT
taxlaw-2815	799	25	and	and	CCONJ
taxlaw-2815	799	26	economic	economic	ADJ
taxlaw-2815	799	27	considerations	consideration	NOUN
taxlaw-2815	799	28	than	than	ADP
taxlaw-2815	799	29	the	the	DET
taxlaw-2815	799	30	joint	joint	ADJ
taxlaw-2815	799	31	return	return	NOUN
taxlaw-2815	799	32	.	.	PUNCT
taxlaw-2815	799	33	”	"	PUNCT
taxlaw-2815	799	34	)	)	PUNCT
taxlaw-2815	799	35	.	.	PUNCT
taxlaw-2815	800	1	126	126	NUM
taxlaw-2815	800	2	columbia	columbia	PROPN
taxlaw-2815	800	3	journal	journal	PROPN
taxlaw-2815	800	4	of	of	ADP
taxlaw-2815	800	5	tax	tax	NOUN
taxlaw-2815	800	6	law	law	NOUN
taxlaw-2815	800	7	[	[	X
taxlaw-2815	800	8	vol.4:94	vol.4:94	DET
taxlaw-2815	800	9	states	state	NOUN
taxlaw-2815	800	10	were	be	AUX
taxlaw-2815	800	11	married	marry	VERB
taxlaw-2815	800	12	in	in	ADP
taxlaw-2815	800	13	2010.185	2010.185	NUM
taxlaw-2815	800	14	this	this	DET
taxlaw-2815	800	15	number	number	NOUN
taxlaw-2815	800	16	represents	represent	VERB
taxlaw-2815	800	17	a	a	DET
taxlaw-2815	800	18	record	record	NOUN
taxlaw-2815	800	19	low	low	NOUN
taxlaw-2815	800	20	and	and	CCONJ
taxlaw-2815	800	21	a	a	DET
taxlaw-2815	800	22	5	5	NUM
taxlaw-2815	800	23	%	%	NOUN
taxlaw-2815	800	24	decline	decline	NOUN
taxlaw-2815	800	25	in	in	ADP
taxlaw-2815	800	26	new	new	ADJ
taxlaw-2815	800	27	marriages	marriage	NOUN
taxlaw-2815	800	28	from	from	ADP
taxlaw-2815	800	29	the	the	DET
taxlaw-2815	800	30	prior	prior	ADJ
taxlaw-2815	800	31	year.186	year.186	NOUN
taxlaw-2815	800	32	in	in	ADP
taxlaw-2815	800	33	contrast	contrast	NOUN
taxlaw-2815	800	34	,	,	PUNCT
taxlaw-2815	800	35	72	72	NUM
taxlaw-2815	800	36	%	%	NOUN
taxlaw-2815	800	37	of	of	ADP
taxlaw-2815	800	38	all	all	DET
taxlaw-2815	800	39	adults	adult	NOUN
taxlaw-2815	800	40	were	be	AUX
taxlaw-2815	800	41	married	marry	VERB
taxlaw-2815	800	42	in	in	ADP
taxlaw-2815	800	43	the	the	DET
taxlaw-2815	800	44	year	year	NOUN
taxlaw-2815	800	45	1960	1960	NUM
taxlaw-2815	800	46	.	.	PUNCT
taxlaw-2815	801	1	while	while	SCONJ
taxlaw-2815	801	2	the	the	DET
taxlaw-2815	801	3	rate	rate	NOUN
taxlaw-2815	801	4	of	of	ADP
taxlaw-2815	801	5	marriage	marriage	NOUN
taxlaw-2815	801	6	has	have	AUX
taxlaw-2815	801	7	dropped	drop	VERB
taxlaw-2815	801	8	,	,	PUNCT
taxlaw-2815	801	9	the	the	DET
taxlaw-2815	801	10	census	census	NOUN
taxlaw-2815	801	11	data	datum	NOUN
taxlaw-2815	801	12	shows	show	VERB
taxlaw-2815	801	13	that	that	SCONJ
taxlaw-2815	801	14	other	other	ADJ
taxlaw-2815	801	15	types	type	NOUN
taxlaw-2815	801	16	of	of	ADP
taxlaw-2815	801	17	households	household	NOUN
taxlaw-2815	801	18	,	,	PUNCT
taxlaw-2815	801	19	including	include	VERB
taxlaw-2815	801	20	cohabiting	cohabit	VERB
taxlaw-2815	801	21	couples	couple	NOUN
taxlaw-2815	801	22	,	,	PUNCT
taxlaw-2815	801	23	single	single	ADJ
taxlaw-2815	801	24	-	-	PUNCT
taxlaw-2815	801	25	person	person	NOUN
taxlaw-2815	801	26	households	household	NOUN
taxlaw-2815	801	27	,	,	PUNCT
taxlaw-2815	801	28	and	and	CCONJ
taxlaw-2815	801	29	singleparent	singleparent	ADJ
taxlaw-2815	801	30	households	household	NOUN
taxlaw-2815	801	31	,	,	PUNCT
taxlaw-2815	801	32	have	have	AUX
taxlaw-2815	801	33	grown	grow	VERB
taxlaw-2815	801	34	in	in	ADP
taxlaw-2815	801	35	recent	recent	ADJ
taxlaw-2815	801	36	decades	decade	NOUN
taxlaw-2815	801	37	.	.	PUNCT
taxlaw-2815	802	1	the	the	DET
taxlaw-2815	802	2	percentage	percentage	NOUN
taxlaw-2815	802	3	of	of	ADP
taxlaw-2815	802	4	divorced	divorce	VERB
taxlaw-2815	802	5	or	or	CCONJ
taxlaw-2815	802	6	separated	separate	VERB
taxlaw-2815	802	7	adults	adult	NOUN
taxlaw-2815	802	8	was	be	AUX
taxlaw-2815	802	9	14	14	NUM
taxlaw-2815	802	10	%	%	NOUN
taxlaw-2815	802	11	in	in	ADP
taxlaw-2815	802	12	2010	2010	NUM
taxlaw-2815	802	13	;	;	PUNCT
taxlaw-2815	802	14	this	this	DET
taxlaw-2815	802	15	number	number	NOUN
taxlaw-2815	802	16	has	have	AUX
taxlaw-2815	802	17	remained	remain	VERB
taxlaw-2815	802	18	somewhat	somewhat	ADV
taxlaw-2815	802	19	steady	steady	ADJ
taxlaw-2815	802	20	in	in	ADP
taxlaw-2815	802	21	the	the	DET
taxlaw-2815	802	22	past	past	ADJ
taxlaw-2815	802	23	twenty	twenty	NUM
taxlaw-2815	802	24	years	year	NOUN
taxlaw-2815	802	25	,	,	PUNCT
taxlaw-2815	802	26	though	though	SCONJ
taxlaw-2815	802	27	the	the	DET
taxlaw-2815	802	28	number	number	NOUN
taxlaw-2815	802	29	represents	represent	VERB
taxlaw-2815	802	30	a	a	DET
taxlaw-2815	802	31	stark	stark	ADJ
taxlaw-2815	802	32	contrast	contrast	NOUN
taxlaw-2815	802	33	to	to	ADP
taxlaw-2815	802	34	the	the	DET
taxlaw-2815	802	35	5	5	NUM
taxlaw-2815	802	36	%	%	NOUN
taxlaw-2815	802	37	who	who	PRON
taxlaw-2815	802	38	were	be	AUX
taxlaw-2815	802	39	divorced	divorce	VERB
taxlaw-2815	802	40	in	in	ADP
taxlaw-2815	802	41	1960.187	1960.187	NUM
taxlaw-2815	802	42	meanwhile	meanwhile	ADV
taxlaw-2815	802	43	,	,	PUNCT
taxlaw-2815	802	44	public	public	ADJ
taxlaw-2815	802	45	opinion	opinion	NOUN
taxlaw-2815	802	46	about	about	ADP
taxlaw-2815	802	47	marriage	marriage	NOUN
taxlaw-2815	802	48	mirrors	mirror	NOUN
taxlaw-2815	802	49	the	the	DET
taxlaw-2815	802	50	decline	decline	NOUN
taxlaw-2815	802	51	:	:	PUNCT
taxlaw-2815	802	52	39	39	NUM
taxlaw-2815	802	53	%	%	NOUN
taxlaw-2815	802	54	of	of	ADP
taxlaw-2815	802	55	americans	americans	PROPN
taxlaw-2815	802	56	surveyed	survey	VERB
taxlaw-2815	802	57	in	in	ADP
taxlaw-2815	802	58	2010	2010	NUM
taxlaw-2815	802	59	answered	answer	VERB
taxlaw-2815	802	60	affirmatively	affirmatively	ADV
taxlaw-2815	802	61	when	when	SCONJ
taxlaw-2815	802	62	asked	ask	VERB
taxlaw-2815	802	63	the	the	DET
taxlaw-2815	802	64	question	question	NOUN
taxlaw-2815	802	65	,	,	PUNCT
taxlaw-2815	802	66	“	"	PUNCT
taxlaw-2815	802	67	is	be	AUX
taxlaw-2815	802	68	marriage	marriage	NOUN
taxlaw-2815	802	69	becoming	become	VERB
taxlaw-2815	802	70	obsolete?”188	obsolete?”188	ADJ
taxlaw-2815	802	71	a	a	DET
taxlaw-2815	802	72	greater	great	ADJ
taxlaw-2815	802	73	percentage	percentage	NOUN
taxlaw-2815	802	74	of	of	ADP
taxlaw-2815	802	75	young	young	ADJ
taxlaw-2815	802	76	adults	adult	NOUN
taxlaw-2815	802	77	(	(	PUNCT
taxlaw-2815	802	78	44	44	NUM
taxlaw-2815	802	79	%	%	NOUN
taxlaw-2815	802	80	of	of	ADP
taxlaw-2815	802	81	those	those	DET
taxlaw-2815	802	82	ages	age	NOUN
taxlaw-2815	802	83	18	18	NUM
taxlaw-2815	802	84	to	to	PART
taxlaw-2815	802	85	29	29	NUM
taxlaw-2815	802	86	)	)	PUNCT
taxlaw-2815	802	87	than	than	ADP
taxlaw-2815	802	88	older	old	ADJ
taxlaw-2815	802	89	adults	adult	NOUN
taxlaw-2815	802	90	(	(	PUNCT
taxlaw-2815	802	91	32	32	NUM
taxlaw-2815	802	92	%	%	NOUN
taxlaw-2815	802	93	of	of	ADP
taxlaw-2815	802	94	those	those	PRON
taxlaw-2815	802	95	over	over	ADP
taxlaw-2815	802	96	65	65	NUM
taxlaw-2815	802	97	)	)	PUNCT
taxlaw-2815	802	98	agreed	agree	VERB
taxlaw-2815	802	99	that	that	SCONJ
taxlaw-2815	802	100	marriage	marriage	NOUN
taxlaw-2815	802	101	is	be	AUX
taxlaw-2815	802	102	becoming	become	VERB
taxlaw-2815	802	103	obsolete.189	obsolete.189	ADP
taxlaw-2815	802	104	a	a	DET
taxlaw-2815	802	105	greater	great	ADJ
taxlaw-2815	802	106	percentage	percentage	NOUN
taxlaw-2815	802	107	of	of	ADP
taxlaw-2815	802	108	adults	adult	NOUN
taxlaw-2815	802	109	with	with	ADP
taxlaw-2815	802	110	a	a	DET
taxlaw-2815	802	111	high	high	ADJ
taxlaw-2815	802	112	school	school	NOUN
taxlaw-2815	802	113	education	education	NOUN
taxlaw-2815	802	114	or	or	CCONJ
taxlaw-2815	802	115	less	less	ADJ
taxlaw-2815	802	116	(	(	PUNCT
taxlaw-2815	802	117	45	45	NUM
taxlaw-2815	802	118	%	%	NOUN
taxlaw-2815	802	119	)	)	PUNCT
taxlaw-2815	802	120	agreed	agree	VERB
taxlaw-2815	802	121	that	that	SCONJ
taxlaw-2815	802	122	marriage	marriage	NOUN
taxlaw-2815	802	123	is	be	AUX
taxlaw-2815	802	124	becoming	become	VERB
taxlaw-2815	802	125	obsolete	obsolete	ADJ
taxlaw-2815	802	126	as	as	ADP
taxlaw-2815	802	127	compared	compare	VERB
taxlaw-2815	802	128	to	to	ADP
taxlaw-2815	802	129	those	those	DET
taxlaw-2815	802	130	adults	adult	NOUN
taxlaw-2815	802	131	with	with	ADP
taxlaw-2815	802	132	a	a	DET
taxlaw-2815	802	133	college	college	NOUN
taxlaw-2815	802	134	degree	degree	NOUN
taxlaw-2815	802	135	(	(	PUNCT
taxlaw-2815	802	136	27	27	NUM
taxlaw-2815	802	137	%	%	NOUN
taxlaw-2815	802	138	of	of	ADP
taxlaw-2815	802	139	whom	whom	PRON
taxlaw-2815	802	140	agreed	agree	VERB
taxlaw-2815	802	141	with	with	ADP
taxlaw-2815	802	142	the	the	DET
taxlaw-2815	802	143	statement).190	statement).190	PROPN
taxlaw-2815	802	144	the	the	DET
taxlaw-2815	802	145	pew	pew	NOUN
taxlaw-2815	802	146	statistics	statistic	NOUN
taxlaw-2815	802	147	also	also	ADV
taxlaw-2815	802	148	reveal	reveal	VERB
taxlaw-2815	802	149	a	a	DET
taxlaw-2815	802	150	greater	great	ADJ
taxlaw-2815	802	151	divergence	divergence	NOUN
taxlaw-2815	802	152	over	over	ADP
taxlaw-2815	802	153	time	time	NOUN
taxlaw-2815	802	154	in	in	ADP
taxlaw-2815	802	155	marital	marital	ADJ
taxlaw-2815	802	156	rates	rate	NOUN
taxlaw-2815	802	157	among	among	ADP
taxlaw-2815	802	158	those	those	PRON
taxlaw-2815	802	159	with	with	ADP
taxlaw-2815	802	160	a	a	DET
taxlaw-2815	802	161	high	high	ADJ
taxlaw-2815	802	162	school	school	NOUN
taxlaw-2815	802	163	education	education	NOUN
taxlaw-2815	802	164	or	or	CCONJ
taxlaw-2815	802	165	less	less	ADJ
taxlaw-2815	802	166	as	as	SCONJ
taxlaw-2815	802	167	compared	compare	VERB
taxlaw-2815	802	168	to	to	ADP
taxlaw-2815	802	169	those	those	PRON
taxlaw-2815	802	170	with	with	ADP
taxlaw-2815	802	171	college	college	NOUN
taxlaw-2815	802	172	degrees.191	degrees.191	PROPN
taxlaw-2815	802	173	in	in	ADP
taxlaw-2815	802	174	1960	1960	NUM
taxlaw-2815	802	175	,	,	PUNCT
taxlaw-2815	802	176	72	72	NUM
taxlaw-2815	802	177	%	%	NOUN
taxlaw-2815	802	178	of	of	ADP
taxlaw-2815	802	179	adults	adult	NOUN
taxlaw-2815	802	180	with	with	ADP
taxlaw-2815	802	181	a	a	DET
taxlaw-2815	802	182	high	high	ADJ
taxlaw-2815	802	183	school	school	NOUN
taxlaw-2815	802	184	education	education	NOUN
taxlaw-2815	802	185	or	or	CCONJ
taxlaw-2815	802	186	less	less	ADJ
taxlaw-2815	802	187	were	be	AUX
taxlaw-2815	802	188	married	marry	VERB
taxlaw-2815	802	189	;	;	PUNCT
taxlaw-2815	802	190	in	in	ADP
taxlaw-2815	802	191	2010	2010	NUM
taxlaw-2815	802	192	,	,	PUNCT
taxlaw-2815	802	193	only	only	ADV
taxlaw-2815	802	194	47	47	NUM
taxlaw-2815	802	195	%	%	NOUN
taxlaw-2815	802	196	of	of	ADP
taxlaw-2815	802	197	this	this	DET
taxlaw-2815	802	198	same	same	ADJ
taxlaw-2815	802	199	demographic	demographic	NOUN
taxlaw-2815	802	200	was	be	AUX
taxlaw-2815	802	201	married.192	married.192	PRON
taxlaw-2815	802	202	while	while	SCONJ
taxlaw-2815	802	203	the	the	DET
taxlaw-2815	802	204	rate	rate	NOUN
taxlaw-2815	802	205	of	of	ADP
taxlaw-2815	802	206	marriage	marriage	NOUN
taxlaw-2815	802	207	has	have	AUX
taxlaw-2815	802	208	also	also	ADV
taxlaw-2815	802	209	declined	decline	VERB
taxlaw-2815	802	210	among	among	ADP
taxlaw-2815	802	211	those	those	PRON
taxlaw-2815	802	212	with	with	ADP
taxlaw-2815	802	213	a	a	DET
taxlaw-2815	802	214	college	college	NOUN
taxlaw-2815	802	215	degree	degree	NOUN
taxlaw-2815	802	216	,	,	PUNCT
taxlaw-2815	802	217	the	the	DET
taxlaw-2815	802	218	decline	decline	NOUN
taxlaw-2815	802	219	is	be	AUX
taxlaw-2815	802	220	less	less	ADV
taxlaw-2815	802	221	dramatic	dramatic	ADJ
taxlaw-2815	802	222	:	:	PUNCT
taxlaw-2815	802	223	from	from	ADP
taxlaw-2815	802	224	76	76	NUM
taxlaw-2815	802	225	%	%	NOUN
taxlaw-2815	802	226	in	in	ADP
taxlaw-2815	802	227	1960	1960	NUM
taxlaw-2815	802	228	to	to	ADP
taxlaw-2815	802	229	64	64	NUM
taxlaw-2815	802	230	%	%	NOUN
taxlaw-2815	802	231	in	in	ADP
taxlaw-2815	802	232	2010.193	2010.193	NUM
taxlaw-2815	802	233	why	why	SCONJ
taxlaw-2815	802	234	are	be	AUX
taxlaw-2815	802	235	these	these	DET
taxlaw-2815	802	236	changing	change	VERB
taxlaw-2815	802	237	demographics	demographic	NOUN
taxlaw-2815	802	238	of	of	ADP
taxlaw-2815	802	239	relevance	relevance	NOUN
taxlaw-2815	802	240	?	?	PUNCT
taxlaw-2815	803	1	one	one	NUM
taxlaw-2815	803	2	reason	reason	NOUN
taxlaw-2815	803	3	,	,	PUNCT
taxlaw-2815	803	4	which	which	PRON
taxlaw-2815	803	5	i	i	PRON
taxlaw-2815	803	6	examine	examine	VERB
taxlaw-2815	803	7	in	in	ADP
taxlaw-2815	803	8	sub	sub	ADJ
taxlaw-2815	803	9	-	-	ADJ
taxlaw-2815	803	10	part	part	ADJ
taxlaw-2815	803	11	v.b	v.b	PROPN
taxlaw-2815	803	12	,	,	PUNCT
taxlaw-2815	803	13	is	be	AUX
taxlaw-2815	803	14	that	that	SCONJ
taxlaw-2815	803	15	married	married	ADJ
taxlaw-2815	803	16	low	low	ADJ
taxlaw-2815	803	17	-	-	PUNCT
taxlaw-2815	803	18	income	income	NOUN
taxlaw-2815	803	19	taxpayers	taxpayer	NOUN
taxlaw-2815	803	20	are	be	AUX
taxlaw-2815	803	21	disproportionately	disproportionately	ADV
taxlaw-2815	803	22	impacted	impact	VERB
taxlaw-2815	803	23	by	by	ADP
taxlaw-2815	803	24	their	their	PRON
taxlaw-2815	803	25	filing	filing	NOUN
taxlaw-2815	803	26	status	status	NOUN
taxlaw-2815	803	27	options	option	NOUN
taxlaw-2815	803	28	.	.	PUNCT
taxlaw-2815	804	1	a	a	DET
taxlaw-2815	804	2	low	low	ADJ
taxlaw-2815	804	3	-	-	PUNCT
taxlaw-2815	804	4	income	income	NOUN
taxlaw-2815	804	5	married	married	ADJ
taxlaw-2815	804	6	couple	couple	NOUN
taxlaw-2815	804	7	receives	receive	VERB
taxlaw-2815	804	8	little	little	ADJ
taxlaw-2815	804	9	or	or	CCONJ
taxlaw-2815	804	10	no	no	PRON
taxlaw-2815	804	11	benefit	benefit	NOUN
taxlaw-2815	804	12	from	from	ADP
taxlaw-2815	804	13	filing	file	VERB
taxlaw-2815	804	14	jointly	jointly	ADV
taxlaw-2815	804	15	as	as	SCONJ
taxlaw-2815	804	16	compared	compare	VERB
taxlaw-2815	804	17	to	to	ADP
taxlaw-2815	804	18	a	a	DET
taxlaw-2815	804	19	similarly	similarly	ADV
taxlaw-2815	804	20	situated	situate	VERB
taxlaw-2815	804	21	unmarried	unmarried	ADJ
taxlaw-2815	804	22	couple	couple	NOUN
taxlaw-2815	804	23	.	.	PUNCT
taxlaw-2815	805	1	at	at	ADP
taxlaw-2815	805	2	the	the	DET
taxlaw-2815	805	3	same	same	ADJ
taxlaw-2815	805	4	time	time	NOUN
taxlaw-2815	805	5	,	,	PUNCT
taxlaw-2815	805	6	they	they	PRON
taxlaw-2815	805	7	must	must	AUX
taxlaw-2815	805	8	accept	accept	VERB
taxlaw-2815	805	9	joint	joint	ADJ
taxlaw-2815	805	10	and	and	CCONJ
taxlaw-2815	805	11	several	several	ADJ
taxlaw-2815	805	12	liability	liability	NOUN
taxlaw-2815	805	13	when	when	SCONJ
taxlaw-2815	805	14	they	they	PRON
taxlaw-2815	805	15	choose	choose	VERB
taxlaw-2815	805	16	this	this	DET
taxlaw-2815	805	17	status	status	NOUN
taxlaw-2815	805	18	.	.	PUNCT
taxlaw-2815	806	1	if	if	SCONJ
taxlaw-2815	806	2	,	,	PUNCT
taxlaw-2815	806	3	however	however	ADV
taxlaw-2815	806	4	,	,	PUNCT
taxlaw-2815	806	5	the	the	DET
taxlaw-2815	806	6	married	married	ADJ
taxlaw-2815	806	7	couple	couple	NOUN
taxlaw-2815	806	8	files	file	NOUN
taxlaw-2815	806	9	separately	separately	ADV
taxlaw-2815	806	10	,	,	PUNCT
taxlaw-2815	806	11	there	there	PRON
taxlaw-2815	806	12	is	be	VERB
taxlaw-2815	806	13	a	a	DET
taxlaw-2815	806	14	punitive	punitive	ADJ
taxlaw-2815	806	15	outcome	outcome	NOUN
taxlaw-2815	806	16	:	:	PUNCT
taxlaw-2815	806	17	they	they	PRON
taxlaw-2815	806	18	lose	lose	VERB
taxlaw-2815	806	19	their	their	PRON
taxlaw-2815	806	20	eligibility	eligibility	NOUN
taxlaw-2815	806	21	to	to	PART
taxlaw-2815	806	22	claim	claim	VERB
taxlaw-2815	806	23	the	the	DET
taxlaw-2815	806	24	earned	earn	VERB
taxlaw-2815	806	25	income	income	NOUN
taxlaw-2815	806	26	credit	credit	NOUN
taxlaw-2815	806	27	.	.	PUNCT
taxlaw-2815	807	1	while	while	SCONJ
taxlaw-2815	807	2	this	this	DET
taxlaw-2815	807	3	conclusion	conclusion	NOUN
taxlaw-2815	807	4	focuses	focus	VERB
taxlaw-2815	807	5	on	on	ADP
taxlaw-2815	807	6	the	the	DET
taxlaw-2815	807	7	example	example	NOUN
taxlaw-2815	807	8	of	of	ADP
taxlaw-2815	807	9	low	low	ADJ
taxlaw-2815	807	10	-	-	PUNCT
taxlaw-2815	807	11	income	income	NOUN
taxlaw-2815	807	12	taxpayers	taxpayer	NOUN
taxlaw-2815	807	13	,	,	PUNCT
taxlaw-2815	807	14	there	there	PRON
taxlaw-2815	807	15	are	be	VERB
taxlaw-2815	807	16	numerous	numerous	ADJ
taxlaw-2815	807	17	other	other	ADJ
taxlaw-2815	807	18	ways	way	NOUN
taxlaw-2815	807	19	in	in	ADP
taxlaw-2815	807	20	which	which	PRON
taxlaw-2815	807	21	changing	change	VERB
taxlaw-2815	807	22	demographics	demographic	NOUN
taxlaw-2815	807	23	are	be	AUX
taxlaw-2815	807	24	rendering	render	VERB
taxlaw-2815	807	25	the	the	DET
taxlaw-2815	807	26	policy	policy	NOUN
taxlaw-2815	807	27	assumptions	assumption	NOUN
taxlaw-2815	807	28	of	of	ADP
taxlaw-2815	807	29	the	the	DET
taxlaw-2815	807	30	code	code	NOUN
taxlaw-2815	807	31	incoherent	incoherent	ADJ
taxlaw-2815	807	32	,	,	PUNCT
taxlaw-2815	807	33	and	and	CCONJ
taxlaw-2815	807	34	other	other	ADJ
taxlaw-2815	807	35	scholars	scholar	NOUN
taxlaw-2815	807	36	have	have	AUX
taxlaw-2815	807	37	argued	argue	VERB
taxlaw-2815	807	38	that	that	SCONJ
taxlaw-2815	807	39	the	the	DET
taxlaw-2815	807	40	joint	joint	ADJ
taxlaw-2815	807	41	return	return	NOUN
taxlaw-2815	807	42	should	should	AUX
taxlaw-2815	807	43	be	be	AUX
taxlaw-2815	807	44	abolished	abolish	VERB
taxlaw-2815	807	45	for	for	ADP
taxlaw-2815	807	46	different	different	ADJ
taxlaw-2815	807	47	policy	policy	NOUN
taxlaw-2815	807	48	reasons	reason	NOUN
taxlaw-2815	807	49	.	.	PUNCT
taxlaw-2815	808	1	for	for	ADP
taxlaw-2815	808	2	example	example	NOUN
taxlaw-2815	808	3	,	,	PUNCT
taxlaw-2815	808	4	lily	lily	ADJ
taxlaw-2815	808	5	kahng	kahng	PROPN
taxlaw-2815	808	6	cites	cite	VERB
taxlaw-2815	808	7	changing	change	VERB
taxlaw-2815	808	8	demographics	demographic	NOUN
taxlaw-2815	808	9	and	and	CCONJ
taxlaw-2815	808	10	the	the	DET
taxlaw-2815	808	11	relative	relative	ADJ
taxlaw-2815	808	12	increase	increase	NOUN
taxlaw-2815	808	13	in	in	ADP
taxlaw-2815	808	14	the	the	DET
taxlaw-2815	808	15	number	number	NOUN
taxlaw-2815	808	16	of	of	ADP
taxlaw-2815	808	17	single	single	ADJ
taxlaw-2815	808	18	people	people	NOUN
taxlaw-2815	808	19	in	in	ADP
taxlaw-2815	808	20	her	her	PRON
taxlaw-2815	808	21	argument	argument	NOUN
taxlaw-2815	808	22	that	that	SCONJ
taxlaw-2815	808	23	abolishing	abolish	VERB
taxlaw-2815	808	24	the	the	DET
taxlaw-2815	808	25	joint	joint	ADJ
taxlaw-2815	808	26	return	return	NOUN
taxlaw-2815	808	27	is	be	AUX
taxlaw-2815	808	28	a	a	DET
taxlaw-2815	808	29	matter	matter	NOUN
taxlaw-2815	808	30	of	of	ADP
taxlaw-2815	808	31	fairness.194	fairness.194	PROPN
taxlaw-2815	808	32	anthony	anthony	PROPN
taxlaw-2815	808	33	infanti	infanti	PROPN
taxlaw-2815	808	34	has	have	VERB
taxlaw-2815	808	35	also	also	ADV
taxlaw-2815	808	36	185	185	NUM
taxlaw-2815	808	37	d’vera	d’vera	PROPN
taxlaw-2815	808	38	cohn	cohn	PROPN
taxlaw-2815	808	39	et	et	PROPN
taxlaw-2815	808	40	al	al	PROPN
taxlaw-2815	808	41	.	.	PROPN
taxlaw-2815	808	42	,	,	PUNCT
taxlaw-2815	808	43	pew	pew	PROPN
taxlaw-2815	808	44	research	research	PROPN
taxlaw-2815	808	45	ctr	ctr	PROPN
taxlaw-2815	808	46	.	.	PROPN
taxlaw-2815	808	47	,	,	PUNCT
taxlaw-2815	808	48	new	new	ADJ
taxlaw-2815	808	49	marriages	marriage	NOUN
taxlaw-2815	808	50	down	down	ADV
taxlaw-2815	808	51	5	5	NUM
taxlaw-2815	808	52	%	%	NOUN
taxlaw-2815	808	53	from	from	ADP
taxlaw-2815	808	54	2009	2009	NUM
taxlaw-2815	808	55	to	to	ADP
taxlaw-2815	808	56	2010	2010	NUM
taxlaw-2815	808	57	:	:	PUNCT
taxlaw-2815	808	58	barely	barely	ADV
taxlaw-2815	808	59	half	half	NOUN
taxlaw-2815	808	60	of	of	ADP
taxlaw-2815	808	61	u.s	u.s	PROPN
taxlaw-2815	808	62	.	.	PROPN
taxlaw-2815	808	63	adults	adult	NOUN
taxlaw-2815	808	64	are	be	AUX
taxlaw-2815	808	65	married	married	ADJ
taxlaw-2815	808	66	—	—	PUNCT
taxlaw-2815	808	67	a	a	DET
taxlaw-2815	808	68	record	record	NOUN
taxlaw-2815	808	69	low	low	ADJ
taxlaw-2815	808	70	1	1	NUM
taxlaw-2815	808	71	(	(	PUNCT
taxlaw-2815	808	72	2011	2011	NUM
taxlaw-2815	808	73	)	)	PUNCT
taxlaw-2815	808	74	,	,	PUNCT
taxlaw-2815	808	75	available	available	ADJ
taxlaw-2815	808	76	at	at	ADP
taxlaw-2815	808	77	http://www.pewsocialtrends.org/files/2011/12/marriage-decline.pdf	http://www.pewsocialtrends.org/files/2011/12/marriage-decline.pdf	PROPN
taxlaw-2815	808	78	.	.	PUNCT
taxlaw-2815	809	1	186	186	NUM
taxlaw-2815	810	1	i	i	PRON
taxlaw-2815	810	2	d.	d.	PROPN
taxlaw-2815	810	3	187	187	NUM
taxlaw-2815	811	1	i	i	PRON
taxlaw-2815	811	2	d.	d.	PROPN
taxlaw-2815	811	3	188	188	NUM
taxlaw-2815	811	4	i	i	PRON
taxlaw-2815	811	5	d.	d.	PROPN
taxlaw-2815	811	6	at	at	ADP
taxlaw-2815	811	7	10	10	NUM
taxlaw-2815	811	8	.	.	PUNCT
taxlaw-2815	812	1	interestingly	interestingly	ADV
taxlaw-2815	812	2	,	,	PUNCT
taxlaw-2815	812	3	47	47	NUM
taxlaw-2815	812	4	%	%	NOUN
taxlaw-2815	812	5	of	of	ADP
taxlaw-2815	812	6	the	the	DET
taxlaw-2815	812	7	unmarried	unmarried	ADJ
taxlaw-2815	812	8	adults	adult	NOUN
taxlaw-2815	812	9	who	who	PRON
taxlaw-2815	812	10	said	say	VERB
taxlaw-2815	812	11	that	that	SCONJ
taxlaw-2815	812	12	marriage	marriage	NOUN
taxlaw-2815	812	13	is	be	AUX
taxlaw-2815	812	14	becoming	become	VERB
taxlaw-2815	812	15	obsolete	obsolete	ADJ
taxlaw-2815	812	16	also	also	ADV
taxlaw-2815	812	17	said	say	VERB
taxlaw-2815	812	18	that	that	SCONJ
taxlaw-2815	812	19	they	they	PRON
taxlaw-2815	812	20	would	would	AUX
taxlaw-2815	812	21	like	like	VERB
taxlaw-2815	812	22	to	to	PART
taxlaw-2815	812	23	get	get	AUX
taxlaw-2815	812	24	married	marry	VERB
taxlaw-2815	812	25	someday	someday	ADV
taxlaw-2815	812	26	.	.	PUNCT
taxlaw-2815	813	1	i	i	PRON
taxlaw-2815	813	2	d.	d.	PROPN
taxlaw-2815	813	3	at	at	ADP
taxlaw-2815	813	4	11	11	NUM
taxlaw-2815	813	5	.	.	X
taxlaw-2815	814	1	189	189	NUM
taxlaw-2815	815	1	i	i	PRON
taxlaw-2815	815	2	d.	d.	PROPN
taxlaw-2815	815	3	at	at	ADP
taxlaw-2815	815	4	10	10	NUM
taxlaw-2815	815	5	.	.	PUNCT
taxlaw-2815	816	1	190	190	NUM
taxlaw-2815	817	1	i	i	PROPN
taxlaw-2815	817	2	d.	d.	PROPN
taxlaw-2815	817	3	191	191	NUM
taxlaw-2815	818	1	i	i	PRON
taxlaw-2815	818	2	d.	d.	PROPN
taxlaw-2815	818	3	at	at	ADP
taxlaw-2815	818	4	8	8	NUM
taxlaw-2815	818	5	.	.	NUM
taxlaw-2815	818	6	192	192	NUM
taxlaw-2815	819	1	i	i	PRON
taxlaw-2815	819	2	d.	d.	PROPN
taxlaw-2815	819	3	193	193	NUM
taxlaw-2815	819	4	i	i	PROPN
taxlaw-2815	819	5	d.	d.	PROPN
taxlaw-2815	819	6	194	194	NUM
taxlaw-2815	819	7	see	see	VERB
taxlaw-2815	819	8	kahng	kahng	PROPN
taxlaw-2815	819	9	,	,	PUNCT
taxlaw-2815	819	10	supra	supra	PROPN
taxlaw-2815	819	11	note	note	NOUN
taxlaw-2815	819	12	24	24	NUM
taxlaw-2815	819	13	.	.	NOUN
taxlaw-2815	819	14	2012	2012	NUM
taxlaw-2815	819	15	]	]	PUNCT
taxlaw-2815	819	16	decoupling	decouple	VERB
taxlaw-2815	819	17	taxes	taxis	NOUN
taxlaw-2815	819	18	and	and	CCONJ
taxlaw-2815	819	19	marriage	marriage	NOUN
taxlaw-2815	819	20	127	127	NUM
taxlaw-2815	819	21	proposed	propose	VERB
taxlaw-2815	819	22	mandatory	mandatory	ADJ
taxlaw-2815	819	23	individual	individual	ADJ
taxlaw-2815	819	24	filing	filing	NOUN
taxlaw-2815	819	25	,	,	PUNCT
taxlaw-2815	819	26	citing	cite	VERB
taxlaw-2815	819	27	changing	change	VERB
taxlaw-2815	819	28	demographics	demographic	NOUN
taxlaw-2815	819	29	in	in	ADP
taxlaw-2815	819	30	his	his	PRON
taxlaw-2815	819	31	argument	argument	NOUN
taxlaw-2815	819	32	for	for	ADP
taxlaw-2815	819	33	a	a	DET
taxlaw-2815	819	34	more	more	ADV
taxlaw-2815	819	35	inclusive	inclusive	ADJ
taxlaw-2815	819	36	notion	notion	NOUN
taxlaw-2815	819	37	of	of	ADP
taxlaw-2815	819	38	what	what	PRON
taxlaw-2815	819	39	constitutes	constitute	VERB
taxlaw-2815	819	40	a	a	DET
taxlaw-2815	819	41	family.195	family.195	PROPN
taxlaw-2815	819	42	b.	b.	PROPN
taxlaw-2815	819	43	low	low	ADJ
taxlaw-2815	819	44	-	-	PUNCT
taxlaw-2815	819	45	income	income	NOUN
taxlaw-2815	819	46	households	household	NOUN
taxlaw-2815	819	47	are	be	AUX
taxlaw-2815	819	48	disproportionately	disproportionately	ADV
taxlaw-2815	819	49	affected	affect	VERB
taxlaw-2815	819	50	by	by	ADP
taxlaw-2815	819	51	the	the	DET
taxlaw-2815	819	52	filing	filing	NOUN
taxlaw-2815	819	53	status	status	NOUN
taxlaw-2815	819	54	options	option	NOUN
taxlaw-2815	819	55	for	for	ADP
taxlaw-2815	819	56	married	married	ADJ
taxlaw-2815	819	57	persons	person	NOUN
taxlaw-2815	819	58	:	:	PUNCT
taxlaw-2815	819	59	why	why	SCONJ
taxlaw-2815	819	60	the	the	DET
taxlaw-2815	819	61	code	code	NOUN
taxlaw-2815	819	62	should	should	AUX
taxlaw-2815	819	63	tax	tax	VERB
taxlaw-2815	819	64	the	the	DET
taxlaw-2815	819	65	type	type	NOUN
taxlaw-2815	819	66	of	of	ADP
taxlaw-2815	819	67	household	household	NOUN
taxlaw-2815	819	68	,	,	PUNCT
taxlaw-2815	819	69	not	not	PART
taxlaw-2815	819	70	the	the	DET
taxlaw-2815	819	71	relationship	relationship	NOUN
taxlaw-2815	819	72	part	part	NOUN
taxlaw-2815	819	73	iii	iii	NUM
taxlaw-2815	819	74	examined	examine	VERB
taxlaw-2815	819	75	the	the	DET
taxlaw-2815	819	76	historical	historical	ADJ
taxlaw-2815	819	77	rationales	rationale	NOUN
taxlaw-2815	819	78	for	for	ADP
taxlaw-2815	819	79	joint	joint	ADJ
taxlaw-2815	819	80	and	and	CCONJ
taxlaw-2815	819	81	several	several	ADJ
taxlaw-2815	819	82	liability	liability	NOUN
taxlaw-2815	819	83	.	.	PUNCT
taxlaw-2815	820	1	as	as	SCONJ
taxlaw-2815	820	2	the	the	DET
taxlaw-2815	820	3	bozick	bozick	NOUN
taxlaw-2815	820	4	case	case	NOUN
taxlaw-2815	820	5	illustrates	illustrate	VERB
taxlaw-2815	820	6	,	,	PUNCT
taxlaw-2815	820	7	a	a	DET
taxlaw-2815	820	8	one	one	NUM
taxlaw-2815	820	9	-	-	PUNCT
taxlaw-2815	820	10	earner	earner	NOUN
taxlaw-2815	820	11	married	married	ADJ
taxlaw-2815	820	12	couple	couple	NOUN
taxlaw-2815	820	13	with	with	ADP
taxlaw-2815	820	14	a	a	DET
taxlaw-2815	820	15	high	high	ADJ
taxlaw-2815	820	16	income	income	NOUN
taxlaw-2815	820	17	enjoys	enjoy	VERB
taxlaw-2815	820	18	a	a	DET
taxlaw-2815	820	19	tremendous	tremendous	ADJ
taxlaw-2815	820	20	benefit	benefit	NOUN
taxlaw-2815	820	21	from	from	ADP
taxlaw-2815	820	22	the	the	DET
taxlaw-2815	820	23	income	income	NOUN
taxlaw-2815	820	24	splitting	split	VERB
taxlaw-2815	820	25	a	a	DET
taxlaw-2815	820	26	revisiting	revisit	VERB
taxlaw-2815	820	27	the	the	DET
taxlaw-2815	820	28	treasury	treasury	PROPN
taxlaw-2815	820	29	department	department	PROPN
taxlaw-2815	820	30	’s	’s	PART
taxlaw-2815	820	31	recommendation	recommendation	NOUN
taxlaw-2815	820	32	to	to	PART
taxlaw-2815	820	33	expand	expand	VERB
taxlaw-2815	820	34	llowed	llowe	VERB
taxlaw-2815	820	35	by	by	ADP
taxlaw-2815	820	36	the	the	DET
taxlaw-2815	820	37	married	married	ADJ
taxlaw-2815	820	38	filing	filing	NOUN
taxlaw-2815	820	39	jointly	jointly	ADV
taxlaw-2815	820	40	rate	rate	NOUN
taxlaw-2815	820	41	structure	structure	NOUN
taxlaw-2815	820	42	.	.	PUNCT
taxlaw-2815	821	1	but	but	CCONJ
taxlaw-2815	821	2	for	for	ADP
taxlaw-2815	821	3	low	low	ADJ
taxlaw-2815	821	4	-	-	PUNCT
taxlaw-2815	821	5	income	income	NOUN
taxlaw-2815	821	6	married	married	ADJ
taxlaw-2815	821	7	couples	couple	NOUN
taxlaw-2815	821	8	,	,	PUNCT
taxlaw-2815	821	9	the	the	DET
taxlaw-2815	821	10	benefits	benefit	NOUN
taxlaw-2815	821	11	of	of	ADP
taxlaw-2815	821	12	income	income	NOUN
taxlaw-2815	821	13	splitting	splitting	NOUN
taxlaw-2815	821	14	are	be	AUX
taxlaw-2815	821	15	not	not	PART
taxlaw-2815	821	16	as	as	ADV
taxlaw-2815	821	17	measurable	measurable	ADJ
taxlaw-2815	821	18	.	.	PUNCT
taxlaw-2815	822	1	instead	instead	ADV
taxlaw-2815	822	2	it	it	PRON
taxlaw-2815	822	3	is	be	AUX
taxlaw-2815	822	4	the	the	DET
taxlaw-2815	822	5	eligibility	eligibility	NOUN
taxlaw-2815	822	6	for	for	ADP
taxlaw-2815	822	7	the	the	DET
taxlaw-2815	822	8	earned	earn	VERB
taxlaw-2815	822	9	income	income	NOUN
taxlaw-2815	822	10	credit	credit	NOUN
taxlaw-2815	822	11	that	that	PRON
taxlaw-2815	822	12	is	be	AUX
taxlaw-2815	822	13	at	at	ADP
taxlaw-2815	822	14	stake	stake	NOUN
taxlaw-2815	822	15	by	by	ADP
taxlaw-2815	822	16	filing	file	VERB
taxlaw-2815	822	17	jointly.196	jointly.196	NOUN
taxlaw-2815	822	18	even	even	ADV
taxlaw-2815	822	19	if	if	SCONJ
taxlaw-2815	822	20	one	one	NUM
taxlaw-2815	822	21	agrees197	agrees197	NOUN
taxlaw-2815	822	22	that	that	SCONJ
taxlaw-2815	822	23	joint	joint	ADJ
taxlaw-2815	822	24	and	and	CCONJ
taxlaw-2815	822	25	several	several	ADJ
taxlaw-2815	822	26	liability	liability	NOUN
taxlaw-2815	822	27	is	be	AUX
taxlaw-2815	822	28	an	an	DET
taxlaw-2815	822	29	acceptable	acceptable	ADJ
taxlaw-2815	822	30	“	"	PUNCT
taxlaw-2815	822	31	price	price	NOUN
taxlaw-2815	822	32	”	"	PUNCT
taxlaw-2815	822	33	to	to	PART
taxlaw-2815	822	34	pay	pay	VERB
taxlaw-2815	822	35	for	for	ADP
taxlaw-2815	822	36	the	the	DET
taxlaw-2815	822	37	benefit	benefit	NOUN
taxlaw-2815	822	38	of	of	ADP
taxlaw-2815	822	39	income	income	NOUN
taxlaw-2815	822	40	splitting	splitting	NOUN
taxlaw-2815	822	41	,	,	PUNCT
taxlaw-2815	822	42	one	one	PRON
taxlaw-2815	822	43	can	can	AUX
taxlaw-2815	822	44	not	not	PART
taxlaw-2815	822	45	ignore	ignore	VERB
taxlaw-2815	822	46	the	the	DET
taxlaw-2815	822	47	fact	fact	NOUN
taxlaw-2815	822	48	that	that	SCONJ
taxlaw-2815	822	49	many	many	ADJ
taxlaw-2815	822	50	low	low	ADJ
taxlaw-2815	822	51	-	-	PUNCT
taxlaw-2815	822	52	income	income	NOUN
taxlaw-2815	822	53	taxpayers	taxpayer	NOUN
taxlaw-2815	822	54	do	do	AUX
taxlaw-2815	822	55	not	not	PART
taxlaw-2815	822	56	enjoy	enjoy	VERB
taxlaw-2815	822	57	this	this	DET
taxlaw-2815	822	58	benefit	benefit	NOUN
taxlaw-2815	822	59	.	.	PUNCT
taxlaw-2815	823	1	yet	yet	CCONJ
taxlaw-2815	823	2	they	they	PRON
taxlaw-2815	823	3	too	too	ADV
taxlaw-2815	823	4	are	be	AUX
taxlaw-2815	823	5	held	hold	VERB
taxlaw-2815	823	6	jointly	jointly	ADV
taxlaw-2815	823	7	liable	liable	ADJ
taxlaw-2815	823	8	,	,	PUNCT
taxlaw-2815	823	9	and	and	CCONJ
taxlaw-2815	823	10	as	as	SCONJ
taxlaw-2815	823	11	noted	note	VERB
taxlaw-2815	823	12	previously	previously	ADV
taxlaw-2815	823	13	,	,	PUNCT
taxlaw-2815	823	14	low	low	ADJ
taxlaw-2815	823	15	-	-	PUNCT
taxlaw-2815	823	16	income	income	NOUN
taxlaw-2815	823	17	taxpayers	taxpayer	NOUN
taxlaw-2815	823	18	are	be	AUX
taxlaw-2815	823	19	the	the	DET
taxlaw-2815	823	20	most	most	ADV
taxlaw-2815	823	21	likely	likely	ADJ
taxlaw-2815	823	22	to	to	PART
taxlaw-2815	823	23	request	request	VERB
taxlaw-2815	823	24	innocent	innocent	ADJ
taxlaw-2815	823	25	spouse	spouse	NOUN
taxlaw-2815	823	26	relief.198	relief.198	NOUN
taxlaw-2815	823	27	as	as	ADP
taxlaw-2815	823	28	an	an	DET
taxlaw-2815	823	29	illustration	illustration	NOUN
taxlaw-2815	823	30	of	of	ADP
taxlaw-2815	823	31	this	this	DET
taxlaw-2815	823	32	problem	problem	NOUN
taxlaw-2815	823	33	,	,	PUNCT
taxlaw-2815	823	34	consider	consider	VERB
taxlaw-2815	823	35	the	the	DET
taxlaw-2815	823	36	following	follow	VERB
taxlaw-2815	823	37	four	four	NUM
taxlaw-2815	823	38	scenarios	scenario	NOUN
taxlaw-2815	823	39	,	,	PUNCT
taxlaw-2815	823	40	each	each	PRON
taxlaw-2815	823	41	involving	involve	VERB
taxlaw-2815	823	42	the	the	DET
taxlaw-2815	823	43	same	same	ADJ
taxlaw-2815	823	44	facts	fact	NOUN
taxlaw-2815	823	45	:	:	PUNCT
taxlaw-2815	823	46	a	a	DET
taxlaw-2815	823	47	married	married	ADJ
taxlaw-2815	823	48	couple	couple	NOUN
taxlaw-2815	823	49	has	have	VERB
taxlaw-2815	823	50	two	two	NUM
taxlaw-2815	823	51	minor	minor	ADJ
taxlaw-2815	823	52	children	child	NOUN
taxlaw-2815	823	53	;	;	PUNCT
taxlaw-2815	823	54	they	they	PRON
taxlaw-2815	823	55	live	live	VERB
taxlaw-2815	823	56	together	together	ADV
taxlaw-2815	823	57	all	all	DET
taxlaw-2815	823	58	year	year	NOUN
taxlaw-2815	823	59	,	,	PUNCT
taxlaw-2815	823	60	which	which	PRON
taxlaw-2815	823	61	means	mean	VERB
taxlaw-2815	823	62	they	they	PRON
taxlaw-2815	823	63	must	must	AUX
taxlaw-2815	823	64	file	file	VERB
taxlaw-2815	823	65	either	either	CCONJ
taxlaw-2815	823	66	a	a	DET
taxlaw-2815	823	67	joint	joint	ADJ
taxlaw-2815	823	68	return	return	NOUN
taxlaw-2815	823	69	or	or	CCONJ
taxlaw-2815	823	70	married	married	ADJ
taxlaw-2815	823	71	filing	filing	NOUN
taxlaw-2815	823	72	separately	separately	ADV
taxlaw-2815	823	73	.	.	PUNCT
taxlaw-2815	824	1	the	the	DET
taxlaw-2815	824	2	code	code	NOUN
taxlaw-2815	824	3	does	do	AUX
taxlaw-2815	824	4	not	not	PART
taxlaw-2815	824	5	permit	permit	VERB
taxlaw-2815	824	6	them	they	PRON
taxlaw-2815	824	7	to	to	PART
taxlaw-2815	824	8	file	file	VERB
taxlaw-2815	824	9	as	as	ADP
taxlaw-2815	824	10	single	single	ADJ
taxlaw-2815	824	11	.	.	PUNCT
taxlaw-2815	825	1	assume	assume	VERB
taxlaw-2815	825	2	that	that	SCONJ
taxlaw-2815	825	3	in	in	ADP
taxlaw-2815	825	4	tax	tax	NOUN
taxlaw-2815	825	5	year	year	NOUN
taxlaw-2815	825	6	2010,199	2010,199	NUM
taxlaw-2815	825	7	the	the	DET
taxlaw-2815	825	8	husband	husband	NOUN
taxlaw-2815	825	9	earned	earn	VERB
taxlaw-2815	825	10	$	$	SYM
taxlaw-2815	825	11	25,000	25,000	NUM
taxlaw-2815	825	12	.	.	PUNCT
taxlaw-2815	826	1	the	the	DET
taxlaw-2815	826	2	wife	wife	NOUN
taxlaw-2815	826	3	,	,	PUNCT
taxlaw-2815	826	4	who	who	PRON
taxlaw-2815	826	5	worked	work	VERB
taxlaw-2815	826	6	only	only	ADV
taxlaw-2815	826	7	part	part	NOUN
taxlaw-2815	826	8	-	-	PUNCT
taxlaw-2815	826	9	time	time	NOUN
taxlaw-2815	826	10	,	,	PUNCT
taxlaw-2815	826	11	earned	earn	VERB
taxlaw-2815	826	12	$	$	SYM
taxlaw-2815	826	13	8,000	8,000	NUM
taxlaw-2815	826	14	.	.	PUNCT
taxlaw-2815	827	1	both	both	DET
taxlaw-2815	827	2	taxpayers	taxpayer	NOUN
taxlaw-2815	827	3	are	be	AUX
taxlaw-2815	827	4	wage	wage	NOUN
taxlaw-2815	827	5	earners	earner	NOUN
taxlaw-2815	827	6	.	.	PUNCT
taxlaw-2815	828	1	the	the	DET
taxlaw-2815	828	2	following	follow	VERB
taxlaw-2815	828	3	alternative	alternative	ADJ
taxlaw-2815	828	4	scenarios	scenario	NOUN
taxlaw-2815	828	5	illustrate	illustrate	VERB
taxlaw-2815	828	6	how	how	SCONJ
taxlaw-2815	828	7	widely	widely	ADV
taxlaw-2815	828	8	the	the	DET
taxlaw-2815	828	9	couple	couple	NOUN
taxlaw-2815	828	10	’s	’s	PART
taxlaw-2815	828	11	tax	tax	NOUN
taxlaw-2815	828	12	situation	situation	NOUN
taxlaw-2815	828	13	varies	vary	VERB
taxlaw-2815	828	14	depending	depend	VERB
taxlaw-2815	828	15	on	on	ADP
taxlaw-2815	828	16	filing	file	VERB
taxlaw-2815	828	17	status	status	NOUN
taxlaw-2815	828	18	.	.	PUNCT
taxlaw-2815	829	1	scenario	scenario	NOUN
taxlaw-2815	829	2	1	1	NUM
taxlaw-2815	829	3	:	:	PUNCT
taxlaw-2815	829	4	if	if	SCONJ
taxlaw-2815	829	5	the	the	DET
taxlaw-2815	829	6	couple	couple	NOUN
taxlaw-2815	829	7	filed	file	VERB
taxlaw-2815	829	8	“	"	PUNCT
taxlaw-2815	829	9	married	married	ADJ
taxlaw-2815	829	10	filing	filing	NOUN
taxlaw-2815	829	11	jointly	jointly	ADV
taxlaw-2815	829	12	,	,	PUNCT
taxlaw-2815	829	13	”	"	PUNCT
taxlaw-2815	829	14	the	the	DET
taxlaw-2815	829	15	taxpayers	taxpayer	NOUN
taxlaw-2815	829	16	would	would	AUX
taxlaw-2815	829	17	be	be	AUX
taxlaw-2815	829	18	due	due	ADJ
taxlaw-2815	829	19	a	a	DET
taxlaw-2815	829	20	refund	refund	NOUN
taxlaw-2815	829	21	of	of	ADP
taxlaw-2815	829	22	$	$	SYM
taxlaw-2815	829	23	3,897.200	3,897.200	NUM
taxlaw-2815	829	24	scenario	scenario	NOUN
taxlaw-2815	829	25	2	2	NUM
taxlaw-2815	829	26	:	:	PUNCT
taxlaw-2815	829	27	if	if	SCONJ
taxlaw-2815	829	28	the	the	DET
taxlaw-2815	829	29	couple	couple	NOUN
taxlaw-2815	829	30	filed	file	VERB
taxlaw-2815	829	31	“	"	PUNCT
taxlaw-2815	829	32	married	married	ADJ
taxlaw-2815	829	33	filing	filing	NOUN
taxlaw-2815	829	34	separately	separately	ADV
taxlaw-2815	829	35	,	,	PUNCT
taxlaw-2815	829	36	”	"	PUNCT
taxlaw-2815	829	37	with	with	ADP
taxlaw-2815	829	38	the	the	DET
taxlaw-2815	829	39	husband	husband	NOUN
taxlaw-2815	829	40	claiming	claim	VERB
taxlaw-2815	829	41	the	the	DET
taxlaw-2815	829	42	two	two	NUM
taxlaw-2815	829	43	children	child	NOUN
taxlaw-2815	829	44	as	as	ADP
taxlaw-2815	829	45	dependents	dependent	NOUN
taxlaw-2815	829	46	,	,	PUNCT
taxlaw-2815	829	47	the	the	DET
taxlaw-2815	829	48	result	result	NOUN
taxlaw-2815	829	49	is	be	AUX
taxlaw-2815	829	50	much	much	ADV
taxlaw-2815	829	51	different	different	ADJ
taxlaw-2815	829	52	:	:	PUNCT
taxlaw-2815	829	53	the	the	DET
taxlaw-2815	829	54	husband	husband	NOUN
taxlaw-2815	829	55	would	would	AUX
taxlaw-2815	829	56	be	be	AUX
taxlaw-2815	829	57	entitled	entitle	VERB
taxlaw-2815	829	58	to	to	ADP
taxlaw-2815	829	59	a	a	DET
taxlaw-2815	829	60	refund	refund	NOUN
taxlaw-2815	829	61	of	of	ADP
taxlaw-2815	829	62	$	$	SYM
taxlaw-2815	829	63	1,162,201	1,162,201	NUM
taxlaw-2815	829	64	while	while	SCONJ
taxlaw-2815	829	65	the	the	DET
taxlaw-2815	829	66	wife	wife	NOUN
taxlaw-2815	829	67	would	would	AUX
taxlaw-2815	829	68	be	be	AUX
taxlaw-2815	829	69	due	due	ADJ
taxlaw-2815	829	70	no	no	DET
taxlaw-2815	829	71	refund.202	refund.202	PROPN
taxlaw-2815	829	72	195	195	NUM
taxlaw-2815	829	73	anthony	anthony	NOUN
taxlaw-2815	829	74	infanti	infanti	PROPN
taxlaw-2815	829	75	,	,	PUNCT
taxlaw-2815	829	76	decentralizing	decentralize	VERB
taxlaw-2815	829	77	family	family	NOUN
taxlaw-2815	829	78	:	:	PUNCT
taxlaw-2815	829	79	an	an	DET
taxlaw-2815	829	80	inclusive	inclusive	ADJ
taxlaw-2815	829	81	proposal	proposal	NOUN
taxlaw-2815	829	82	for	for	ADP
taxlaw-2815	829	83	individual	individual	ADJ
taxlaw-2815	829	84	tax	tax	NOUN
taxlaw-2815	829	85	filing	filing	NOUN
taxlaw-2815	829	86	in	in	ADP
taxlaw-2815	829	87	the	the	DET
taxlaw-2815	829	88	united	united	PROPN
taxlaw-2815	829	89	states	states	PROPN
taxlaw-2815	829	90	,	,	PUNCT
taxlaw-2815	829	91	3	3	NUM
taxlaw-2815	829	92	utah	utah	PROPN
taxlaw-2815	829	93	l.	l.	PROPN
taxlaw-2815	829	94	rev	rev	PROPN
taxlaw-2815	829	95	.	.	PROPN
taxlaw-2815	829	96	605	605	NUM
taxlaw-2815	829	97	,	,	PUNCT
taxlaw-2815	829	98	607–08	607–08	NUM
taxlaw-2815	829	99	(	(	PUNCT
taxlaw-2815	829	100	2010	2010	NUM
taxlaw-2815	829	101	)	)	PUNCT
taxlaw-2815	829	102	.	.	PUNCT
taxlaw-2815	830	1	196	196	NUM
taxlaw-2815	830	2	one	one	PRON
taxlaw-2815	830	3	might	might	AUX
taxlaw-2815	830	4	wonder	wonder	VERB
taxlaw-2815	830	5	why	why	SCONJ
taxlaw-2815	830	6	a	a	DET
taxlaw-2815	830	7	spouse	spouse	NOUN
taxlaw-2815	830	8	would	would	AUX
taxlaw-2815	830	9	be	be	AUX
taxlaw-2815	830	10	at	at	ADV
taxlaw-2815	830	11	all	all	ADV
taxlaw-2815	830	12	concerned	concerned	ADJ
taxlaw-2815	830	13	with	with	ADP
taxlaw-2815	830	14	joint	joint	ADJ
taxlaw-2815	830	15	and	and	CCONJ
taxlaw-2815	830	16	several	several	ADJ
taxlaw-2815	830	17	liability	liability	NOUN
taxlaw-2815	830	18	if	if	SCONJ
taxlaw-2815	830	19	the	the	DET
taxlaw-2815	830	20	couple	couple	NOUN
taxlaw-2815	830	21	is	be	AUX
taxlaw-2815	830	22	to	to	PART
taxlaw-2815	830	23	receive	receive	VERB
taxlaw-2815	830	24	a	a	DET
taxlaw-2815	830	25	large	large	ADJ
taxlaw-2815	830	26	earned	earn	VERB
taxlaw-2815	830	27	income	income	NOUN
taxlaw-2815	830	28	credit	credit	NOUN
taxlaw-2815	830	29	.	.	PUNCT
taxlaw-2815	831	1	after	after	ADV
taxlaw-2815	831	2	all	all	ADV
taxlaw-2815	831	3	,	,	PUNCT
taxlaw-2815	831	4	if	if	SCONJ
taxlaw-2815	831	5	the	the	DET
taxlaw-2815	831	6	couple	couple	NOUN
taxlaw-2815	831	7	will	will	AUX
taxlaw-2815	831	8	receive	receive	VERB
taxlaw-2815	831	9	a	a	DET
taxlaw-2815	831	10	credit	credit	NOUN
taxlaw-2815	831	11	,	,	PUNCT
taxlaw-2815	831	12	there	there	PRON
taxlaw-2815	831	13	is	be	VERB
taxlaw-2815	831	14	no	no	DET
taxlaw-2815	831	15	liability	liability	NOUN
taxlaw-2815	831	16	to	to	PART
taxlaw-2815	831	17	attach	attach	VERB
taxlaw-2815	831	18	.	.	PUNCT
taxlaw-2815	832	1	but	but	CCONJ
taxlaw-2815	832	2	this	this	PRON
taxlaw-2815	832	3	is	be	AUX
taxlaw-2815	832	4	not	not	PART
taxlaw-2815	832	5	always	always	ADV
taxlaw-2815	832	6	the	the	DET
taxlaw-2815	832	7	reality	reality	NOUN
taxlaw-2815	832	8	.	.	PUNCT
taxlaw-2815	833	1	consider	consider	VERB
taxlaw-2815	833	2	a	a	DET
taxlaw-2815	833	3	husband	husband	NOUN
taxlaw-2815	833	4	who	who	PRON
taxlaw-2815	833	5	works	work	VERB
taxlaw-2815	833	6	as	as	ADP
taxlaw-2815	833	7	an	an	DET
taxlaw-2815	833	8	independent	independent	ADJ
taxlaw-2815	833	9	contractor	contractor	NOUN
taxlaw-2815	833	10	,	,	PUNCT
taxlaw-2815	833	11	meaning	mean	VERB
taxlaw-2815	833	12	he	he	PRON
taxlaw-2815	833	13	is	be	AUX
taxlaw-2815	833	14	not	not	PART
taxlaw-2815	833	15	subject	subject	ADJ
taxlaw-2815	833	16	to	to	ADP
taxlaw-2815	833	17	withholding	withholding	NOUN
taxlaw-2815	833	18	.	.	PUNCT
taxlaw-2815	834	1	assume	assume	VERB
taxlaw-2815	834	2	that	that	SCONJ
taxlaw-2815	834	3	he	he	PRON
taxlaw-2815	834	4	and	and	CCONJ
taxlaw-2815	834	5	his	his	PRON
taxlaw-2815	834	6	wife	wife	NOUN
taxlaw-2815	834	7	have	have	VERB
taxlaw-2815	834	8	children	child	NOUN
taxlaw-2815	834	9	,	,	PUNCT
taxlaw-2815	834	10	and	and	CCONJ
taxlaw-2815	834	11	that	that	SCONJ
taxlaw-2815	834	12	his	his	PRON
taxlaw-2815	834	13	wife	wife	NOUN
taxlaw-2815	834	14	either	either	CCONJ
taxlaw-2815	834	15	does	do	AUX
taxlaw-2815	834	16	not	not	PART
taxlaw-2815	834	17	work	work	VERB
taxlaw-2815	834	18	or	or	CCONJ
taxlaw-2815	834	19	is	be	AUX
taxlaw-2815	834	20	a	a	DET
taxlaw-2815	834	21	wage	wage	NOUN
taxlaw-2815	834	22	-	-	PUNCT
taxlaw-2815	834	23	earner	earner	NOUN
taxlaw-2815	834	24	who	who	PRON
taxlaw-2815	834	25	is	be	AUX
taxlaw-2815	834	26	subject	subject	ADJ
taxlaw-2815	834	27	to	to	ADP
taxlaw-2815	834	28	proper	proper	ADJ
taxlaw-2815	834	29	withholding	withholding	NOUN
taxlaw-2815	834	30	.	.	PUNCT
taxlaw-2815	835	1	without	without	ADP
taxlaw-2815	835	2	the	the	DET
taxlaw-2815	835	3	benefit	benefit	NOUN
taxlaw-2815	835	4	of	of	ADP
taxlaw-2815	835	5	the	the	DET
taxlaw-2815	835	6	earned	earn	VERB
taxlaw-2815	835	7	income	income	NOUN
taxlaw-2815	835	8	credit	credit	NOUN
taxlaw-2815	835	9	and	and	CCONJ
taxlaw-2815	835	10	the	the	DET
taxlaw-2815	835	11	child	child	NOUN
taxlaw-2815	835	12	tax	tax	NOUN
taxlaw-2815	835	13	credit	credit	NOUN
taxlaw-2815	835	14	(	(	PUNCT
taxlaw-2815	835	15	the	the	DET
taxlaw-2815	835	16	latter	latter	ADJ
taxlaw-2815	835	17	not	not	PART
taxlaw-2815	835	18	being	be	AUX
taxlaw-2815	835	19	contingent	contingent	ADJ
taxlaw-2815	835	20	on	on	ADP
taxlaw-2815	835	21	filing	file	VERB
taxlaw-2815	835	22	jointly	jointly	ADV
taxlaw-2815	835	23	)	)	PUNCT
taxlaw-2815	835	24	,	,	PUNCT
taxlaw-2815	835	25	the	the	DET
taxlaw-2815	835	26	couple	couple	NOUN
taxlaw-2815	835	27	would	would	AUX
taxlaw-2815	835	28	have	have	VERB
taxlaw-2815	835	29	a	a	DET
taxlaw-2815	835	30	significant	significant	ADJ
taxlaw-2815	835	31	tax	tax	NOUN
taxlaw-2815	835	32	liability	liability	NOUN
taxlaw-2815	835	33	due	due	ADP
taxlaw-2815	835	34	to	to	ADP
taxlaw-2815	835	35	the	the	DET
taxlaw-2815	835	36	husband	husband	NOUN
taxlaw-2815	835	37	’s	’s	PART
taxlaw-2815	835	38	absence	absence	NOUN
taxlaw-2815	835	39	of	of	ADP
taxlaw-2815	835	40	withholding	withholding	NOUN
taxlaw-2815	835	41	,	,	PUNCT
taxlaw-2815	835	42	failure	failure	NOUN
taxlaw-2815	835	43	to	to	PART
taxlaw-2815	835	44	make	make	VERB
taxlaw-2815	835	45	estimated	estimate	VERB
taxlaw-2815	835	46	tax	tax	NOUN
taxlaw-2815	835	47	payments	payment	NOUN
taxlaw-2815	835	48	,	,	PUNCT
taxlaw-2815	835	49	and	and	CCONJ
taxlaw-2815	835	50	self	self	NOUN
taxlaw-2815	835	51	-	-	PUNCT
taxlaw-2815	835	52	employment	employment	NOUN
taxlaw-2815	835	53	tax	tax	NOUN
taxlaw-2815	835	54	liability	liability	NOUN
taxlaw-2815	835	55	.	.	PUNCT
taxlaw-2815	836	1	even	even	ADV
taxlaw-2815	836	2	with	with	ADP
taxlaw-2815	836	3	the	the	DET
taxlaw-2815	836	4	benefits	benefit	NOUN
taxlaw-2815	836	5	of	of	ADP
taxlaw-2815	836	6	such	such	ADJ
taxlaw-2815	836	7	credits	credit	NOUN
taxlaw-2815	836	8	,	,	PUNCT
taxlaw-2815	836	9	the	the	DET
taxlaw-2815	836	10	couple	couple	NOUN
taxlaw-2815	836	11	may	may	AUX
taxlaw-2815	836	12	face	face	VERB
taxlaw-2815	836	13	a	a	DET
taxlaw-2815	836	14	tax	tax	NOUN
taxlaw-2815	836	15	liability	liability	NOUN
taxlaw-2815	836	16	,	,	PUNCT
taxlaw-2815	836	17	but	but	CCONJ
taxlaw-2815	836	18	it	it	PRON
taxlaw-2815	836	19	would	would	AUX
taxlaw-2815	836	20	be	be	AUX
taxlaw-2815	836	21	far	far	ADV
taxlaw-2815	836	22	smaller	small	ADJ
taxlaw-2815	836	23	.	.	PUNCT
taxlaw-2815	837	1	thus	thus	ADV
taxlaw-2815	837	2	,	,	PUNCT
taxlaw-2815	837	3	the	the	DET
taxlaw-2815	837	4	couple	couple	NOUN
taxlaw-2815	837	5	is	be	AUX
taxlaw-2815	837	6	dependent	dependent	ADJ
taxlaw-2815	837	7	on	on	ADP
taxlaw-2815	837	8	the	the	DET
taxlaw-2815	837	9	earned	earn	VERB
taxlaw-2815	837	10	income	income	NOUN
taxlaw-2815	837	11	credit	credit	NOUN
taxlaw-2815	837	12	to	to	PART
taxlaw-2815	837	13	reduce	reduce	VERB
taxlaw-2815	837	14	what	what	PRON
taxlaw-2815	837	15	would	would	AUX
taxlaw-2815	837	16	otherwise	otherwise	ADV
taxlaw-2815	837	17	be	be	AUX
taxlaw-2815	837	18	a	a	DET
taxlaw-2815	837	19	liability	liability	NOUN
taxlaw-2815	837	20	that	that	PRON
taxlaw-2815	837	21	they	they	PRON
taxlaw-2815	837	22	likely	likely	ADV
taxlaw-2815	837	23	could	could	AUX
taxlaw-2815	837	24	not	not	PART
taxlaw-2815	837	25	afford	afford	VERB
taxlaw-2815	837	26	.	.	PUNCT
taxlaw-2815	838	1	197	197	NUM
taxlaw-2815	839	1	and	and	CCONJ
taxlaw-2815	839	2	i	i	PRON
taxlaw-2815	839	3	do	do	VERB
taxlaw-2815	839	4	not	not	PART
taxlaw-2815	839	5	.	.	PUNCT
taxlaw-2815	840	1	198	198	NUM
taxlaw-2815	840	2	tas	ta	NOUN
taxlaw-2815	840	3	report	report	NOUN
taxlaw-2815	840	4	2005	2005	NUM
taxlaw-2815	840	5	,	,	PUNCT
taxlaw-2815	840	6	supra	supra	PROPN
taxlaw-2815	840	7	note	note	PROPN
taxlaw-2815	840	8	25	25	NUM
taxlaw-2815	840	9	.	.	NOUN
taxlaw-2815	840	10	199	199	NUM
taxlaw-2815	840	11	all	all	DET
taxlaw-2815	840	12	figures	figure	NOUN
taxlaw-2815	840	13	here	here	ADV
taxlaw-2815	840	14	ignore	ignore	VERB
taxlaw-2815	840	15	the	the	DET
taxlaw-2815	840	16	making	making	NOUN
taxlaw-2815	840	17	work	work	NOUN
taxlaw-2815	840	18	pay	pay	NOUN
taxlaw-2815	840	19	credit	credit	NOUN
taxlaw-2815	840	20	,	,	PUNCT
taxlaw-2815	840	21	enacted	enact	VERB
taxlaw-2815	840	22	as	as	ADP
taxlaw-2815	840	23	part	part	NOUN
taxlaw-2815	840	24	of	of	ADP
taxlaw-2815	840	25	the	the	DET
taxlaw-2815	840	26	american	american	ADJ
taxlaw-2815	840	27	recovery	recovery	NOUN
taxlaw-2815	840	28	and	and	CCONJ
taxlaw-2815	840	29	reinvestment	reinvestment	NOUN
taxlaw-2815	840	30	act	act	NOUN
taxlaw-2815	840	31	of	of	ADP
taxlaw-2815	840	32	2009	2009	NUM
taxlaw-2815	840	33	,	,	PUNCT
taxlaw-2815	840	34	which	which	PRON
taxlaw-2815	840	35	provided	provide	VERB
taxlaw-2815	840	36	a	a	DET
taxlaw-2815	840	37	refundable	refundable	ADJ
taxlaw-2815	840	38	credit	credit	NOUN
taxlaw-2815	840	39	of	of	ADP
taxlaw-2815	840	40	up	up	ADP
taxlaw-2815	840	41	to	to	PART
taxlaw-2815	840	42	$	$	SYM
taxlaw-2815	840	43	400	400	NUM
taxlaw-2815	840	44	per	per	ADP
taxlaw-2815	840	45	working	work	VERB
taxlaw-2815	840	46	taxpayer	taxpayer	NOUN
taxlaw-2815	840	47	in	in	ADP
taxlaw-2815	840	48	tax	tax	NOUN
taxlaw-2815	840	49	years	year	NOUN
taxlaw-2815	840	50	2009	2009	NUM
taxlaw-2815	840	51	and	and	CCONJ
taxlaw-2815	840	52	2010	2010	NUM
taxlaw-2815	840	53	.	.	PUNCT
taxlaw-2815	841	1	200	200	NUM
taxlaw-2815	841	2	the	the	DET
taxlaw-2815	841	3	calculations	calculation	NOUN
taxlaw-2815	841	4	assumed	assume	VERB
taxlaw-2815	841	5	that	that	SCONJ
taxlaw-2815	841	6	neither	neither	DET
taxlaw-2815	841	7	taxpayer	taxpayer	NOUN
taxlaw-2815	841	8	had	have	VERB
taxlaw-2815	841	9	any	any	DET
taxlaw-2815	841	10	federal	federal	ADJ
taxlaw-2815	841	11	tax	tax	NOUN
taxlaw-2815	841	12	withholdings	withholding	NOUN
taxlaw-2815	841	13	.	.	PUNCT
taxlaw-2815	842	1	the	the	DET
taxlaw-2815	842	2	taxpayers	taxpayer	NOUN
taxlaw-2815	842	3	’	'	PUNCT
taxlaw-2815	842	4	preliminary	preliminary	ADJ
taxlaw-2815	842	5	joint	joint	ADJ
taxlaw-2815	842	6	tax	tax	NOUN
taxlaw-2815	842	7	liability	liability	NOUN
taxlaw-2815	842	8	of	of	ADP
taxlaw-2815	842	9	$	$	SYM
taxlaw-2815	842	10	703	703	NUM
taxlaw-2815	842	11	was	be	AUX
taxlaw-2815	842	12	eliminated	eliminate	VERB
taxlaw-2815	842	13	by	by	ADP
taxlaw-2815	842	14	the	the	DET
taxlaw-2815	842	15	child	child	NOUN
taxlaw-2815	842	16	tax	tax	NOUN
taxlaw-2815	842	17	credit	credit	NOUN
taxlaw-2815	842	18	,	,	PUNCT
taxlaw-2815	842	19	meaning	mean	VERB
taxlaw-2815	842	20	no	no	DET
taxlaw-2815	842	21	tax	tax	NOUN
taxlaw-2815	842	22	was	be	AUX
taxlaw-2815	842	23	owed	owe	VERB
taxlaw-2815	842	24	.	.	PUNCT
taxlaw-2815	843	1	the	the	DET
taxlaw-2815	843	2	resulting	result	VERB
taxlaw-2815	843	3	$	$	SYM
taxlaw-2815	843	4	3,897	3,897	NUM
taxlaw-2815	843	5	refund	refund	NOUN
taxlaw-2815	843	6	is	be	AUX
taxlaw-2815	843	7	attributable	attributable	ADJ
taxlaw-2815	843	8	to	to	ADP
taxlaw-2815	843	9	$	$	SYM
taxlaw-2815	843	10	1,297	1,297	NUM
taxlaw-2815	843	11	for	for	ADP
taxlaw-2815	843	12	the	the	DET
taxlaw-2815	843	13	additional	additional	ADJ
taxlaw-2815	843	14	child	child	NOUN
taxlaw-2815	843	15	tax	tax	NOUN
taxlaw-2815	843	16	credit	credit	NOUN
taxlaw-2815	843	17	and	and	CCONJ
taxlaw-2815	843	18	$	$	SYM
taxlaw-2815	843	19	2,600	2,600	NUM
taxlaw-2815	843	20	for	for	ADP
taxlaw-2815	843	21	the	the	DET
taxlaw-2815	843	22	earned	earn	VERB
taxlaw-2815	843	23	income	income	NOUN
taxlaw-2815	843	24	credit	credit	NOUN
taxlaw-2815	843	25	.	.	PUNCT
taxlaw-2815	844	1	201	201	NUM
taxlaw-2815	844	2	his	his	PRON
taxlaw-2815	844	3	preliminary	preliminary	ADJ
taxlaw-2815	844	4	liability	liability	NOUN
taxlaw-2815	844	5	of	of	ADP
taxlaw-2815	844	6	$	$	SYM
taxlaw-2815	844	7	838	838	NUM
taxlaw-2815	844	8	is	be	AUX
taxlaw-2815	844	9	offset	offset	VERB
taxlaw-2815	844	10	by	by	ADP
taxlaw-2815	844	11	the	the	DET
taxlaw-2815	844	12	child	child	NOUN
taxlaw-2815	844	13	tax	tax	NOUN
taxlaw-2815	844	14	credit	credit	NOUN
taxlaw-2815	844	15	.	.	PUNCT
taxlaw-2815	845	1	his	his	PRON
taxlaw-2815	845	2	refund	refund	NOUN
taxlaw-2815	845	3	is	be	AUX
taxlaw-2815	845	4	attributable	attributable	ADJ
taxlaw-2815	845	5	the	the	DET
taxlaw-2815	845	6	additional	additional	ADJ
taxlaw-2815	845	7	child	child	NOUN
taxlaw-2815	845	8	tax	tax	NOUN
taxlaw-2815	845	9	credit	credit	NOUN
taxlaw-2815	845	10	of	of	ADP
taxlaw-2815	845	11	$	$	SYM
taxlaw-2815	845	12	1,162	1,162	NUM
taxlaw-2815	845	13	.	.	PUNCT
taxlaw-2815	846	1	though	though	SCONJ
taxlaw-2815	846	2	he	he	PRON
taxlaw-2815	846	3	would	would	AUX
taxlaw-2815	846	4	be	be	AUX
taxlaw-2815	846	5	income	income	NOUN
taxlaw-2815	846	6	eligible	eligible	ADJ
taxlaw-2815	846	7	if	if	SCONJ
taxlaw-2815	846	8	he	he	PRON
taxlaw-2815	846	9	were	be	AUX
taxlaw-2815	846	10	unmarried	unmarried	ADJ
taxlaw-2815	846	11	,	,	PUNCT
taxlaw-2815	846	12	he	he	PRON
taxlaw-2815	846	13	will	will	AUX
taxlaw-2815	846	14	not	not	PART
taxlaw-2815	846	15	128	128	NUM
taxlaw-2815	846	16	columbia	columbia	PROPN
taxlaw-2815	846	17	journal	journal	PROPN
taxlaw-2815	846	18	of	of	ADP
taxlaw-2815	846	19	tax	tax	NOUN
taxlaw-2815	846	20	law	law	NOUN
taxlaw-2815	846	21	[	[	X
taxlaw-2815	846	22	vol.4:94	vol.4:94	NOUN
taxlaw-2815	846	23	as	as	ADP
taxlaw-2815	846	24	a	a	DET
taxlaw-2815	846	25	household	household	NOUN
taxlaw-2815	846	26	unit	unit	NOUN
taxlaw-2815	846	27	,	,	PUNCT
taxlaw-2815	846	28	the	the	DET
taxlaw-2815	846	29	couple	couple	NOUN
taxlaw-2815	846	30	has	have	VERB
taxlaw-2815	846	31	a	a	DET
taxlaw-2815	846	32	far	far	ADV
taxlaw-2815	846	33	less	less	ADV
taxlaw-2815	846	34	favorable	favorable	ADJ
taxlaw-2815	846	35	tax	tax	NOUN
taxlaw-2815	846	36	outcome	outcome	NOUN
taxlaw-2815	846	37	with	with	ADP
taxlaw-2815	846	38	“	"	PUNCT
taxlaw-2815	846	39	married	married	ADJ
taxlaw-2815	846	40	filing	filing	NOUN
taxlaw-2815	846	41	separately	separately	ADV
taxlaw-2815	846	42	”	"	PUNCT
taxlaw-2815	846	43	status	status	NOUN
taxlaw-2815	846	44	.	.	PUNCT
taxlaw-2815	847	1	their	their	PRON
taxlaw-2815	847	2	aggregate	aggregate	ADJ
taxlaw-2815	847	3	refund	refund	NOUN
taxlaw-2815	847	4	is	be	AUX
taxlaw-2815	847	5	$	$	SYM
taxlaw-2815	847	6	1,162	1,162	NUM
taxlaw-2815	847	7	,	,	PUNCT
taxlaw-2815	847	8	which	which	PRON
taxlaw-2815	847	9	is	be	AUX
taxlaw-2815	847	10	$	$	SYM
taxlaw-2815	847	11	2,735	2,735	NUM
taxlaw-2815	847	12	less	less	ADJ
taxlaw-2815	847	13	than	than	SCONJ
taxlaw-2815	847	14	they	they	PRON
taxlaw-2815	847	15	received	receive	VERB
taxlaw-2815	847	16	as	as	ADP
taxlaw-2815	847	17	joint	joint	ADJ
taxlaw-2815	847	18	filers	filer	NOUN
taxlaw-2815	847	19	.	.	PUNCT
taxlaw-2815	848	1	there	there	PRON
taxlaw-2815	848	2	are	be	VERB
taxlaw-2815	848	3	two	two	NUM
taxlaw-2815	848	4	reasons	reason	NOUN
taxlaw-2815	848	5	for	for	ADP
taxlaw-2815	848	6	this	this	PRON
taxlaw-2815	848	7	.	.	PUNCT
taxlaw-2815	849	1	the	the	DET
taxlaw-2815	849	2	primary	primary	ADJ
taxlaw-2815	849	3	reason	reason	NOUN
taxlaw-2815	849	4	is	be	AUX
taxlaw-2815	849	5	that	that	SCONJ
taxlaw-2815	849	6	taxpayers	taxpayer	NOUN
taxlaw-2815	849	7	filing	file	VERB
taxlaw-2815	849	8	married	married	ADJ
taxlaw-2815	849	9	filing	filing	NOUN
taxlaw-2815	849	10	separately	separately	ADV
taxlaw-2815	849	11	are	be	AUX
taxlaw-2815	849	12	ineligible	ineligible	ADJ
taxlaw-2815	849	13	for	for	ADP
taxlaw-2815	849	14	the	the	DET
taxlaw-2815	849	15	earned	earn	VERB
taxlaw-2815	849	16	income	income	NOUN
taxlaw-2815	849	17	credit	credit	NOUN
taxlaw-2815	849	18	,	,	PUNCT
taxlaw-2815	849	19	regardless	regardless	ADV
taxlaw-2815	849	20	of	of	ADP
taxlaw-2815	849	21	income	income	NOUN
taxlaw-2815	849	22	level	level	NOUN
taxlaw-2815	849	23	.	.	PUNCT
taxlaw-2815	850	1	as	as	ADP
taxlaw-2815	850	2	joint	joint	ADJ
taxlaw-2815	850	3	filers	filer	NOUN
taxlaw-2815	850	4	,	,	PUNCT
taxlaw-2815	850	5	they	they	PRON
taxlaw-2815	850	6	received	receive	VERB
taxlaw-2815	850	7	a	a	DET
taxlaw-2815	850	8	$	$	SYM
taxlaw-2815	850	9	2,600	2,600	NUM
taxlaw-2815	850	10	earned	earn	VERB
taxlaw-2815	850	11	income	income	NOUN
taxlaw-2815	850	12	credit	credit	NOUN
taxlaw-2815	850	13	on	on	ADP
taxlaw-2815	850	14	their	their	PRON
taxlaw-2815	850	15	return	return	NOUN
taxlaw-2815	850	16	.	.	PUNCT
taxlaw-2815	851	1	separately	separately	ADV
taxlaw-2815	851	2	,	,	PUNCT
taxlaw-2815	851	3	they	they	PRON
taxlaw-2815	851	4	receive	receive	VERB
taxlaw-2815	851	5	nothing	nothing	PRON
taxlaw-2815	851	6	.	.	PUNCT
taxlaw-2815	852	1	a	a	DET
taxlaw-2815	852	2	second	second	ADJ
taxlaw-2815	852	3	reason	reason	NOUN
taxlaw-2815	852	4	,	,	PUNCT
taxlaw-2815	852	5	though	though	SCONJ
taxlaw-2815	852	6	far	far	ADV
taxlaw-2815	852	7	less	less	ADV
taxlaw-2815	852	8	significant	significant	ADJ
taxlaw-2815	852	9	as	as	ADP
taxlaw-2815	852	10	a	a	DET
taxlaw-2815	852	11	dollar	dollar	NOUN
taxlaw-2815	852	12	amount	amount	NOUN
taxlaw-2815	852	13	,	,	PUNCT
taxlaw-2815	852	14	is	be	AUX
taxlaw-2815	852	15	that	that	SCONJ
taxlaw-2815	852	16	they	they	PRON
taxlaw-2815	852	17	lost	lose	VERB
taxlaw-2815	852	18	the	the	DET
taxlaw-2815	852	19	benefit	benefit	NOUN
taxlaw-2815	852	20	of	of	ADP
taxlaw-2815	852	21	income	income	NOUN
taxlaw-2815	852	22	splitting	splitting	NOUN
taxlaw-2815	852	23	.	.	PUNCT
taxlaw-2815	853	1	even	even	ADV
taxlaw-2815	853	2	though	though	SCONJ
taxlaw-2815	853	3	both	both	DET
taxlaw-2815	853	4	taxpayers	taxpayer	NOUN
taxlaw-2815	853	5	are	be	AUX
taxlaw-2815	853	6	in	in	ADP
taxlaw-2815	853	7	the	the	DET
taxlaw-2815	853	8	ten	ten	NUM
taxlaw-2815	853	9	-	-	PUNCT
taxlaw-2815	853	10	percent	percent	NOUN
taxlaw-2815	853	11	bracket	bracket	NOUN
taxlaw-2815	853	12	for	for	ADP
taxlaw-2815	853	13	“	"	PUNCT
taxlaw-2815	853	14	married	married	ADJ
taxlaw-2815	853	15	filing	filing	NOUN
taxlaw-2815	853	16	separately	separately	ADV
taxlaw-2815	853	17	,	,	PUNCT
taxlaw-2815	853	18	”	"	PUNCT
taxlaw-2815	853	19	the	the	DET
taxlaw-2815	853	20	wife	wife	NOUN
taxlaw-2815	853	21	“	"	PUNCT
taxlaw-2815	853	22	wastes	waste	NOUN
taxlaw-2815	853	23	”	"	PUNCT
taxlaw-2815	853	24	part	part	NOUN
taxlaw-2815	853	25	of	of	ADP
taxlaw-2815	853	26	her	her	PRON
taxlaw-2815	853	27	personal	personal	ADJ
taxlaw-2815	853	28	exemption	exemption	NOUN
taxlaw-2815	853	29	because	because	SCONJ
taxlaw-2815	853	30	she	she	PRON
taxlaw-2815	853	31	only	only	ADV
taxlaw-2815	853	32	earned	earn	VERB
taxlaw-2815	853	33	$	$	SYM
taxlaw-2815	853	34	8,000.203	8,000.203	NUM
taxlaw-2815	853	35	when	when	SCONJ
taxlaw-2815	853	36	both	both	DET
taxlaw-2815	853	37	spouses	spouse	NOUN
taxlaw-2815	853	38	aggregated	aggregate	VERB
taxlaw-2815	853	39	their	their	PRON
taxlaw-2815	853	40	incomes	income	NOUN
taxlaw-2815	853	41	on	on	ADP
taxlaw-2815	853	42	a	a	DET
taxlaw-2815	853	43	joint	joint	ADJ
taxlaw-2815	853	44	return	return	NOUN
taxlaw-2815	853	45	,	,	PUNCT
taxlaw-2815	853	46	the	the	DET
taxlaw-2815	853	47	husband	husband	NOUN
taxlaw-2815	853	48	benefited	benefit	VERB
taxlaw-2815	853	49	from	from	ADP
taxlaw-2815	853	50	the	the	DET
taxlaw-2815	853	51	portion	portion	NOUN
taxlaw-2815	853	52	of	of	ADP
taxlaw-2815	853	53	her	her	PRON
taxlaw-2815	853	54	personal	personal	ADJ
taxlaw-2815	853	55	exemption	exemption	NOUN
taxlaw-2815	853	56	that	that	PRON
taxlaw-2815	853	57	she	she	PRON
taxlaw-2815	853	58	did	do	AUX
taxlaw-2815	853	59	n’t	not	PART
taxlaw-2815	853	60	need	need	VERB
taxlaw-2815	853	61	.	.	PUNCT
taxlaw-2815	854	1	but	but	CCONJ
taxlaw-2815	854	2	this	this	DET
taxlaw-2815	854	3	example	example	NOUN
taxlaw-2815	854	4	illustrates	illustrate	VERB
taxlaw-2815	854	5	how	how	SCONJ
taxlaw-2815	854	6	insignificant	insignificant	ADJ
taxlaw-2815	854	7	the	the	DET
taxlaw-2815	854	8	benefit	benefit	NOUN
taxlaw-2815	854	9	of	of	ADP
taxlaw-2815	854	10	income	income	NOUN
taxlaw-2815	854	11	splitting	splitting	NOUN
taxlaw-2815	854	12	is	be	AUX
taxlaw-2815	854	13	to	to	ADP
taxlaw-2815	854	14	a	a	DET
taxlaw-2815	854	15	lowincome	lowincome	NOUN
taxlaw-2815	854	16	couple	couple	NOUN
taxlaw-2815	854	17	:	:	PUNCT
taxlaw-2815	854	18	in	in	ADP
taxlaw-2815	854	19	this	this	DET
taxlaw-2815	854	20	case	case	NOUN
taxlaw-2815	854	21	,	,	PUNCT
taxlaw-2815	854	22	the	the	DET
taxlaw-2815	854	23	tax	tax	NOUN
taxlaw-2815	854	24	savings	saving	NOUN
taxlaw-2815	854	25	attributable	attributable	ADJ
taxlaw-2815	854	26	to	to	ADP
taxlaw-2815	854	27	income	income	NOUN
taxlaw-2815	854	28	splitting	splitting	NOUN
taxlaw-2815	854	29	was	be	AUX
taxlaw-2815	854	30	only	only	ADV
taxlaw-2815	854	31	$	$	SYM
taxlaw-2815	854	32	135	135	NUM
taxlaw-2815	854	33	—	—	PUNCT
taxlaw-2815	854	34	far	far	ADV
taxlaw-2815	854	35	less	less	ADJ
taxlaw-2815	854	36	than	than	ADP
taxlaw-2815	854	37	the	the	DET
taxlaw-2815	854	38	amount	amount	NOUN
taxlaw-2815	854	39	of	of	ADP
taxlaw-2815	854	40	the	the	DET
taxlaw-2815	854	41	benefit	benefit	NOUN
taxlaw-2815	854	42	that	that	PRON
taxlaw-2815	854	43	the	the	DET
taxlaw-2815	854	44	earned	earn	VERB
taxlaw-2815	854	45	income	income	NOUN
taxlaw-2815	854	46	credit	credit	NOUN
taxlaw-2815	854	47	provided	provide	VERB
taxlaw-2815	854	48	.	.	PUNCT
taxlaw-2815	855	1	put	put	VERB
taxlaw-2815	855	2	differently	differently	ADV
taxlaw-2815	855	3	,	,	PUNCT
taxlaw-2815	855	4	in	in	ADP
taxlaw-2815	855	5	scenario	scenario	NOUN
taxlaw-2815	855	6	2	2	NUM
taxlaw-2815	855	7	,	,	PUNCT
taxlaw-2815	855	8	the	the	DET
taxlaw-2815	855	9	couple	couple	NOUN
taxlaw-2815	855	10	suffered	suffer	VERB
taxlaw-2815	855	11	the	the	DET
taxlaw-2815	855	12	loss	loss	NOUN
taxlaw-2815	855	13	of	of	ADP
taxlaw-2815	855	14	two	two	NUM
taxlaw-2815	855	15	benefits	benefit	NOUN
taxlaw-2815	855	16	of	of	ADP
taxlaw-2815	855	17	joint	joint	ADJ
taxlaw-2815	855	18	filing	filing	NOUN
taxlaw-2815	855	19	—	—	PUNCT
taxlaw-2815	855	20	income	income	NOUN
taxlaw-2815	855	21	splitting	splitting	NOUN
taxlaw-2815	855	22	and	and	CCONJ
taxlaw-2815	855	23	the	the	DET
taxlaw-2815	855	24	earned	earn	VERB
taxlaw-2815	855	25	income	income	NOUN
taxlaw-2815	855	26	credit	credit	NOUN
taxlaw-2815	855	27	—	—	PUNCT
taxlaw-2815	855	28	with	with	ADP
taxlaw-2815	855	29	the	the	DET
taxlaw-2815	855	30	loss	loss	NOUN
taxlaw-2815	855	31	of	of	ADP
taxlaw-2815	855	32	the	the	DET
taxlaw-2815	855	33	latter	latter	ADJ
taxlaw-2815	855	34	costing	cost	VERB
taxlaw-2815	855	35	the	the	DET
taxlaw-2815	855	36	couple	couple	NOUN
taxlaw-2815	855	37	nearly	nearly	ADV
taxlaw-2815	855	38	twenty	twenty	NUM
taxlaw-2815	855	39	times	time	NOUN
taxlaw-2815	855	40	more	more	ADJ
taxlaw-2815	855	41	in	in	ADP
taxlaw-2815	855	42	tax	tax	NOUN
taxlaw-2815	855	43	savings	saving	NOUN
taxlaw-2815	855	44	than	than	ADP
taxlaw-2815	855	45	the	the	DET
taxlaw-2815	855	46	loss	loss	NOUN
taxlaw-2815	855	47	of	of	ADP
taxlaw-2815	855	48	the	the	DET
taxlaw-2815	855	49	former	former	ADJ
taxlaw-2815	855	50	.	.	PUNCT
taxlaw-2815	856	1	as	as	SCONJ
taxlaw-2815	856	2	discussed	discuss	VERB
taxlaw-2815	856	3	below	below	ADV
taxlaw-2815	856	4	,	,	PUNCT
taxlaw-2815	856	5	the	the	DET
taxlaw-2815	856	6	earned	earn	VERB
taxlaw-2815	856	7	income	income	NOUN
taxlaw-2815	856	8	credit	credit	NOUN
taxlaw-2815	856	9	did	do	AUX
taxlaw-2815	856	10	not	not	PART
taxlaw-2815	856	11	exist	exist	VERB
taxlaw-2815	856	12	when	when	SCONJ
taxlaw-2815	856	13	congress	congress	PROPN
taxlaw-2815	856	14	considered	consider	VERB
taxlaw-2815	856	15	the	the	DET
taxlaw-2815	856	16	“	"	PUNCT
taxlaw-2815	856	17	benefits	benefit	NOUN
taxlaw-2815	856	18	”	"	PUNCT
taxlaw-2815	856	19	of	of	ADP
taxlaw-2815	856	20	joint	joint	ADJ
taxlaw-2815	856	21	filing	filing	NOUN
taxlaw-2815	856	22	status	status	NOUN
taxlaw-2815	856	23	and	and	CCONJ
taxlaw-2815	856	24	adopted	adopt	VERB
taxlaw-2815	856	25	joint	joint	ADJ
taxlaw-2815	856	26	and	and	CCONJ
taxlaw-2815	856	27	several	several	ADJ
taxlaw-2815	856	28	liability	liability	NOUN
taxlaw-2815	856	29	in	in	ADP
taxlaw-2815	856	30	1938	1938	NUM
taxlaw-2815	856	31	;	;	PUNCT
taxlaw-2815	856	32	the	the	DET
taxlaw-2815	856	33	lawmakers	lawmaker	NOUN
taxlaw-2815	856	34	were	be	AUX
taxlaw-2815	856	35	thinking	think	VERB
taxlaw-2815	856	36	only	only	ADV
taxlaw-2815	856	37	of	of	ADP
taxlaw-2815	856	38	the	the	DET
taxlaw-2815	856	39	ability	ability	NOUN
taxlaw-2815	856	40	for	for	SCONJ
taxlaw-2815	856	41	couples	couple	NOUN
taxlaw-2815	856	42	to	to	PART
taxlaw-2815	856	43	offset	offset	VERB
taxlaw-2815	856	44	one	one	NUM
taxlaw-2815	856	45	spouse	spouse	NOUN
taxlaw-2815	856	46	’s	’s	PART
taxlaw-2815	856	47	losses	loss	NOUN
taxlaw-2815	856	48	against	against	ADP
taxlaw-2815	856	49	the	the	DET
taxlaw-2815	856	50	other	other	ADJ
taxlaw-2815	856	51	’s	’s	PART
taxlaw-2815	856	52	income	income	NOUN
taxlaw-2815	856	53	.	.	PUNCT
taxlaw-2815	857	1	income	income	NOUN
taxlaw-2815	857	2	splitting	splitting	NOUN
taxlaw-2815	857	3	became	become	VERB
taxlaw-2815	857	4	a	a	DET
taxlaw-2815	857	5	second	second	ADJ
taxlaw-2815	857	6	,	,	PUNCT
taxlaw-2815	857	7	justifiable	justifiable	ADJ
taxlaw-2815	857	8	rationale	rationale	NOUN
taxlaw-2815	857	9	in	in	ADP
taxlaw-2815	857	10	1948	1948	NUM
taxlaw-2815	857	11	when	when	SCONJ
taxlaw-2815	857	12	the	the	DET
taxlaw-2815	857	13	new	new	ADJ
taxlaw-2815	857	14	rate	rate	NOUN
taxlaw-2815	857	15	schedule	schedule	NOUN
taxlaw-2815	857	16	for	for	ADP
taxlaw-2815	857	17	married	married	ADJ
taxlaw-2815	857	18	taxpayers	taxpayer	NOUN
taxlaw-2815	857	19	was	be	AUX
taxlaw-2815	857	20	adopted	adopt	VERB
taxlaw-2815	857	21	,	,	PUNCT
taxlaw-2815	857	22	creating	create	VERB
taxlaw-2815	857	23	a	a	DET
taxlaw-2815	857	24	marriage	marriage	NOUN
taxlaw-2815	857	25	bonus	bonus	NOUN
taxlaw-2815	857	26	.	.	PUNCT
taxlaw-2815	858	1	but	but	CCONJ
taxlaw-2815	858	2	any	any	DET
taxlaw-2815	858	3	marriage	marriage	NOUN
taxlaw-2815	858	4	bonus	bonus	NOUN
taxlaw-2815	858	5	today	today	NOUN
taxlaw-2815	858	6	because	because	SCONJ
taxlaw-2815	858	7	of	of	ADP
taxlaw-2815	858	8	income	income	NOUN
taxlaw-2815	858	9	splitting	splitting	NOUN
taxlaw-2815	858	10	is	be	AUX
taxlaw-2815	858	11	modest	modest	ADJ
taxlaw-2815	858	12	for	for	ADP
taxlaw-2815	858	13	lowincome	lowincome	NOUN
taxlaw-2815	858	14	taxpayers	taxpayer	NOUN
taxlaw-2815	858	15	,	,	PUNCT
taxlaw-2815	858	16	and	and	CCONJ
taxlaw-2815	858	17	is	be	AUX
taxlaw-2815	858	18	dwarfed	dwarfed	ADJ
taxlaw-2815	858	19	in	in	ADP
taxlaw-2815	858	20	significance	significance	NOUN
taxlaw-2815	858	21	by	by	ADP
taxlaw-2815	858	22	the	the	DET
taxlaw-2815	858	23	earned	earn	VERB
taxlaw-2815	858	24	income	income	NOUN
taxlaw-2815	858	25	credit	credit	NOUN
taxlaw-2815	858	26	.	.	PUNCT
taxlaw-2815	859	1	scenario	scenario	NOUN
taxlaw-2815	859	2	3	3	NUM
taxlaw-2815	859	3	:	:	PUNCT
taxlaw-2815	859	4	suppose	suppose	VERB
taxlaw-2815	859	5	there	there	PRON
taxlaw-2815	859	6	is	be	VERB
taxlaw-2815	859	7	a	a	DET
taxlaw-2815	859	8	couple	couple	NOUN
taxlaw-2815	859	9	that	that	PRON
taxlaw-2815	859	10	is	be	AUX
taxlaw-2815	859	11	similarly	similarly	ADV
taxlaw-2815	859	12	situated	situate	VERB
taxlaw-2815	859	13	to	to	ADP
taxlaw-2815	859	14	the	the	DET
taxlaw-2815	859	15	couple	couple	NOUN
taxlaw-2815	859	16	in	in	ADP
taxlaw-2815	859	17	scenarios	scenario	NOUN
taxlaw-2815	859	18	1	1	NUM
taxlaw-2815	859	19	and	and	CCONJ
taxlaw-2815	859	20	2	2	NUM
taxlaw-2815	859	21	,	,	PUNCT
taxlaw-2815	859	22	but	but	CCONJ
taxlaw-2815	859	23	has	have	AUX
taxlaw-2815	859	24	decided	decide	VERB
taxlaw-2815	859	25	not	not	PART
taxlaw-2815	859	26	to	to	PART
taxlaw-2815	859	27	marry	marry	VERB
taxlaw-2815	859	28	.	.	PUNCT
taxlaw-2815	860	1	they	they	PRON
taxlaw-2815	860	2	live	live	VERB
taxlaw-2815	860	3	together	together	ADV
taxlaw-2815	860	4	as	as	SCONJ
taxlaw-2815	860	5	committed	commit	VERB
taxlaw-2815	860	6	domestic	domestic	ADJ
taxlaw-2815	860	7	partners	partner	NOUN
taxlaw-2815	860	8	and	and	CCONJ
taxlaw-2815	860	9	raise	raise	VERB
taxlaw-2815	860	10	their	their	PRON
taxlaw-2815	860	11	two	two	NUM
taxlaw-2815	860	12	minor	minor	ADJ
taxlaw-2815	860	13	children	child	NOUN
taxlaw-2815	860	14	together	together	ADV
taxlaw-2815	860	15	.	.	PUNCT
taxlaw-2815	861	1	their	their	PRON
taxlaw-2815	861	2	incomes	income	NOUN
taxlaw-2815	861	3	are	be	AUX
taxlaw-2815	861	4	exactly	exactly	ADV
taxlaw-2815	861	5	the	the	DET
taxlaw-2815	861	6	same	same	ADJ
taxlaw-2815	861	7	as	as	ADP
taxlaw-2815	861	8	the	the	DET
taxlaw-2815	861	9	other	other	ADJ
taxlaw-2815	861	10	couple	couple	NOUN
taxlaw-2815	861	11	.	.	PUNCT
taxlaw-2815	862	1	first	first	ADV
taxlaw-2815	862	2	assume	assume	VERB
taxlaw-2815	862	3	that	that	SCONJ
taxlaw-2815	862	4	each	each	DET
taxlaw-2815	862	5	individual	individual	ADJ
taxlaw-2815	862	6	files	file	NOUN
taxlaw-2815	862	7	as	as	ADP
taxlaw-2815	862	8	“	"	PUNCT
taxlaw-2815	862	9	single	single	ADJ
taxlaw-2815	862	10	,	,	PUNCT
taxlaw-2815	862	11	”	"	PUNCT
taxlaw-2815	862	12	as	as	SCONJ
taxlaw-2815	862	13	they	they	PRON
taxlaw-2815	862	14	are	be	AUX
taxlaw-2815	862	15	entitled	entitle	VERB
taxlaw-2815	862	16	to	to	PART
taxlaw-2815	862	17	do	do	VERB
taxlaw-2815	862	18	,	,	PUNCT
taxlaw-2815	862	19	and	and	CCONJ
taxlaw-2815	862	20	that	that	SCONJ
taxlaw-2815	862	21	the	the	DET
taxlaw-2815	862	22	male	male	ADJ
taxlaw-2815	862	23	partner	partner	NOUN
taxlaw-2815	862	24	(	(	PUNCT
taxlaw-2815	862	25	the	the	DET
taxlaw-2815	862	26	higher	high	ADJ
taxlaw-2815	862	27	earner	earner	NOUN
taxlaw-2815	862	28	)	)	PUNCT
taxlaw-2815	862	29	claimed	claim	VERB
taxlaw-2815	862	30	both	both	DET
taxlaw-2815	862	31	children:204	children:204	PROPN
taxlaw-2815	862	32	the	the	DET
taxlaw-2815	862	33	male	male	ADJ
taxlaw-2815	862	34	partner	partner	NOUN
taxlaw-2815	862	35	would	would	AUX
taxlaw-2815	862	36	have	have	AUX
taxlaw-2815	862	37	received	receive	VERB
taxlaw-2815	862	38	a	a	DET
taxlaw-2815	862	39	refund	refund	NOUN
taxlaw-2815	862	40	of	of	ADP
taxlaw-2815	862	41	$	$	SYM
taxlaw-2815	862	42	4,392205	4,392205	NUM
taxlaw-2815	862	43	and	and	CCONJ
taxlaw-2815	862	44	the	the	DET
taxlaw-2815	862	45	female	female	ADJ
taxlaw-2815	862	46	partner	partner	NOUN
taxlaw-2815	862	47	would	would	AUX
taxlaw-2815	862	48	have	have	AUX
taxlaw-2815	862	49	received	receive	VERB
taxlaw-2815	862	50	a	a	DET
taxlaw-2815	862	51	refund	refund	NOUN
taxlaw-2815	862	52	of	of	ADP
taxlaw-2815	862	53	$	$	SYM
taxlaw-2815	862	54	416.206	416.206	NUM
taxlaw-2815	862	55	as	as	ADP
taxlaw-2815	862	56	a	a	DET
taxlaw-2815	862	57	household	household	NOUN
taxlaw-2815	862	58	,	,	PUNCT
taxlaw-2815	862	59	the	the	DET
taxlaw-2815	862	60	aggregate	aggregate	ADJ
taxlaw-2815	862	61	refund	refund	NOUN
taxlaw-2815	862	62	is	be	AUX
taxlaw-2815	862	63	$	$	SYM
taxlaw-2815	862	64	4,808	4,808	NUM
taxlaw-2815	862	65	,	,	PUNCT
taxlaw-2815	862	66	which	which	PRON
taxlaw-2815	862	67	is	be	AUX
taxlaw-2815	862	68	$	$	SYM
taxlaw-2815	862	69	911	911	NUM
taxlaw-2815	862	70	more	more	ADJ
taxlaw-2815	862	71	than	than	ADP
taxlaw-2815	862	72	the	the	DET
taxlaw-2815	862	73	refund	refund	NOUN
taxlaw-2815	862	74	that	that	SCONJ
taxlaw-2815	862	75	the	the	DET
taxlaw-2815	862	76	married	married	ADJ
taxlaw-2815	862	77	couple	couple	NOUN
taxlaw-2815	862	78	filing	filing	NOUN
taxlaw-2815	862	79	jointly	jointly	ADV
taxlaw-2815	862	80	received	receive	VERB
taxlaw-2815	862	81	in	in	ADP
taxlaw-2815	862	82	scenario	scenario	NOUN
taxlaw-2815	862	83	1	1	NUM
taxlaw-2815	862	84	.	.	PUNCT
taxlaw-2815	863	1	why	why	SCONJ
taxlaw-2815	863	2	?	?	PUNCT
taxlaw-2815	864	1	as	as	ADP
taxlaw-2815	864	2	a	a	DET
taxlaw-2815	864	3	single	single	ADJ
taxlaw-2815	864	4	filer	filer	NOUN
taxlaw-2815	864	5	,	,	PUNCT
taxlaw-2815	864	6	each	each	DET
taxlaw-2815	864	7	taxpayer	taxpayer	NOUN
taxlaw-2815	864	8	is	be	AUX
taxlaw-2815	864	9	eligible	eligible	ADJ
taxlaw-2815	864	10	for	for	ADP
taxlaw-2815	864	11	earned	earn	VERB
taxlaw-2815	864	12	income	income	NOUN
taxlaw-2815	864	13	credit	credit	NOUN
taxlaw-2815	864	14	based	base	VERB
taxlaw-2815	864	15	upon	upon	SCONJ
taxlaw-2815	864	16	their	their	PRON
taxlaw-2815	864	17	income	income	NOUN
taxlaw-2815	864	18	and	and	CCONJ
taxlaw-2815	864	19	without	without	ADP
taxlaw-2815	864	20	regard	regard	NOUN
taxlaw-2815	864	21	to	to	ADP
taxlaw-2815	864	22	the	the	DET
taxlaw-2815	864	23	other	other	ADJ
taxlaw-2815	864	24	taxpayer	taxpayer	NOUN
taxlaw-2815	864	25	’s	’s	PART
taxlaw-2815	864	26	income	income	NOUN
taxlaw-2815	864	27	.	.	PUNCT
taxlaw-2815	865	1	thus	thus	ADV
taxlaw-2815	865	2	,	,	PUNCT
taxlaw-2815	865	3	their	their	PRON
taxlaw-2815	865	4	total	total	NOUN
taxlaw-2815	865	5	earned	earn	VERB
taxlaw-2815	865	6	income	income	NOUN
taxlaw-2815	865	7	credit	credit	NOUN
taxlaw-2815	865	8	as	as	SCONJ
taxlaw-2815	865	9	two	two	NUM
taxlaw-2815	865	10	single	single	ADJ
taxlaw-2815	865	11	people	people	NOUN
taxlaw-2815	865	12	is	be	AUX
taxlaw-2815	865	13	$	$	SYM
taxlaw-2815	865	14	3,646	3,646	NUM
taxlaw-2815	865	15	;	;	PUNCT
taxlaw-2815	865	16	as	as	ADP
taxlaw-2815	865	17	a	a	DET
taxlaw-2815	865	18	married	married	ADJ
taxlaw-2815	865	19	couple	couple	NOUN
taxlaw-2815	865	20	,	,	PUNCT
taxlaw-2815	865	21	it	it	PRON
taxlaw-2815	865	22	was	be	AUX
taxlaw-2815	865	23	$	$	SYM
taxlaw-2815	865	24	2,600	2,600	NUM
taxlaw-2815	865	25	.	.	PUNCT
taxlaw-2815	866	1	the	the	DET
taxlaw-2815	866	2	male	male	ADJ
taxlaw-2815	866	3	partner	partner	NOUN
taxlaw-2815	866	4	owes	owe	VERB
taxlaw-2815	866	5	slightly	slightly	ADV
taxlaw-2815	866	6	more	more	ADJ
taxlaw-2815	866	7	in	in	ADP
taxlaw-2815	866	8	preliminary	preliminary	ADJ
taxlaw-2815	866	9	tax	tax	NOUN
taxlaw-2815	866	10	liability	liability	NOUN
taxlaw-2815	866	11	,	,	PUNCT
taxlaw-2815	866	12	because	because	SCONJ
taxlaw-2815	866	13	he	he	PRON
taxlaw-2815	866	14	lost	lose	VERB
taxlaw-2815	866	15	the	the	DET
taxlaw-2815	866	16	$	$	SYM
taxlaw-2815	866	17	135	135	NUM
taxlaw-2815	866	18	receive	receive	VERB
taxlaw-2815	866	19	any	any	DET
taxlaw-2815	866	20	earned	earn	VERB
taxlaw-2815	866	21	income	income	NOUN
taxlaw-2815	866	22	credit	credit	NOUN
taxlaw-2815	866	23	because	because	SCONJ
taxlaw-2815	866	24	i.r.c	i.r.c	NOUN
taxlaw-2815	866	25	.	.	PUNCT
taxlaw-2815	867	1	§	§	PROPN
taxlaw-2815	867	2	32(d	32(d	NUM
taxlaw-2815	867	3	)	)	PUNCT
taxlaw-2815	867	4	(	(	PUNCT
taxlaw-2815	867	5	2012	2012	NUM
taxlaw-2815	867	6	)	)	PUNCT
taxlaw-2815	867	7	disallows	disallow	VERB
taxlaw-2815	867	8	it	it	PRON
taxlaw-2815	867	9	for	for	ADP
taxlaw-2815	867	10	“	"	PUNCT
taxlaw-2815	867	11	married	married	ADJ
taxlaw-2815	867	12	filing	file	VERB
taxlaw-2815	867	13	separately	separately	ADV
taxlaw-2815	867	14	”	"	PUNCT
taxlaw-2815	867	15	returns	return	NOUN
taxlaw-2815	867	16	.	.	PUNCT
taxlaw-2815	868	1	202	202	NUM
taxlaw-2815	868	2	she	she	PRON
taxlaw-2815	868	3	has	have	VERB
taxlaw-2815	868	4	no	no	DET
taxlaw-2815	868	5	preliminary	preliminary	ADJ
taxlaw-2815	868	6	liability	liability	NOUN
taxlaw-2815	868	7	due	due	ADP
taxlaw-2815	868	8	to	to	ADP
taxlaw-2815	868	9	her	her	PRON
taxlaw-2815	868	10	standard	standard	ADJ
taxlaw-2815	868	11	deduction	deduction	NOUN
taxlaw-2815	868	12	and	and	CCONJ
taxlaw-2815	868	13	personal	personal	ADJ
taxlaw-2815	868	14	exemption	exemption	NOUN
taxlaw-2815	868	15	,	,	PUNCT
taxlaw-2815	868	16	and	and	CCONJ
taxlaw-2815	868	17	she	she	PRON
taxlaw-2815	868	18	will	will	AUX
taxlaw-2815	868	19	not	not	PART
taxlaw-2815	868	20	receive	receive	VERB
taxlaw-2815	868	21	any	any	DET
taxlaw-2815	868	22	refundable	refundable	ADJ
taxlaw-2815	868	23	credits	credit	NOUN
taxlaw-2815	868	24	.	.	PUNCT
taxlaw-2815	869	1	203	203	NUM
taxlaw-2815	869	2	her	her	PRON
taxlaw-2815	869	3	adjusted	adjust	VERB
taxlaw-2815	869	4	gross	gross	ADJ
taxlaw-2815	869	5	income	income	NOUN
taxlaw-2815	869	6	was	be	AUX
taxlaw-2815	869	7	$	$	SYM
taxlaw-2815	869	8	8,000	8,000	NUM
taxlaw-2815	869	9	.	.	PUNCT
taxlaw-2815	870	1	her	her	PRON
taxlaw-2815	870	2	standard	standard	ADJ
taxlaw-2815	870	3	deduction	deduction	NOUN
taxlaw-2815	870	4	of	of	ADP
taxlaw-2815	870	5	$	$	SYM
taxlaw-2815	870	6	5,700	5,700	NUM
taxlaw-2815	870	7	plus	plus	CCONJ
taxlaw-2815	870	8	her	her	PRON
taxlaw-2815	870	9	personal	personal	ADJ
taxlaw-2815	870	10	exemption	exemption	NOUN
taxlaw-2815	870	11	of	of	ADP
taxlaw-2815	870	12	$	$	SYM
taxlaw-2815	870	13	3,650	3,650	NUM
taxlaw-2815	870	14	equals	equal	VERB
taxlaw-2815	870	15	a	a	DET
taxlaw-2815	870	16	total	total	NOUN
taxlaw-2815	870	17	of	of	ADP
taxlaw-2815	870	18	$	$	SYM
taxlaw-2815	870	19	9,350	9,350	NUM
taxlaw-2815	870	20	.	.	PUNCT
taxlaw-2815	871	1	however	however	ADV
taxlaw-2815	871	2	,	,	PUNCT
taxlaw-2815	871	3	one	one	PRON
taxlaw-2815	871	4	can	can	AUX
taxlaw-2815	871	5	not	not	PART
taxlaw-2815	871	6	have	have	VERB
taxlaw-2815	871	7	a	a	DET
taxlaw-2815	871	8	negative	negative	ADJ
taxlaw-2815	871	9	taxable	taxable	ADJ
taxlaw-2815	871	10	income	income	NOUN
taxlaw-2815	871	11	.	.	PUNCT
taxlaw-2815	872	1	thus	thus	ADV
taxlaw-2815	872	2	,	,	PUNCT
taxlaw-2815	872	3	she	she	PRON
taxlaw-2815	872	4	could	could	AUX
taxlaw-2815	872	5	have	have	AUX
taxlaw-2815	872	6	earned	earn	VERB
taxlaw-2815	872	7	an	an	DET
taxlaw-2815	872	8	additional	additional	ADJ
taxlaw-2815	872	9	$	$	SYM
taxlaw-2815	872	10	1,350	1,350	NUM
taxlaw-2815	872	11	before	before	ADP
taxlaw-2815	872	12	being	be	AUX
taxlaw-2815	872	13	subject	subject	ADJ
taxlaw-2815	872	14	to	to	ADP
taxlaw-2815	872	15	any	any	DET
taxlaw-2815	872	16	tax	tax	NOUN
taxlaw-2815	872	17	liability	liability	NOUN
taxlaw-2815	872	18	.	.	PUNCT
taxlaw-2815	873	1	204	204	NUM
taxlaw-2815	873	2	it	it	PRON
taxlaw-2815	873	3	would	would	AUX
taxlaw-2815	873	4	be	be	AUX
taxlaw-2815	873	5	rational	rational	ADJ
taxlaw-2815	873	6	for	for	SCONJ
taxlaw-2815	873	7	the	the	DET
taxlaw-2815	873	8	partners	partner	NOUN
taxlaw-2815	873	9	to	to	PART
taxlaw-2815	873	10	allocate	allocate	VERB
taxlaw-2815	873	11	the	the	DET
taxlaw-2815	873	12	children	child	NOUN
taxlaw-2815	873	13	to	to	ADP
taxlaw-2815	873	14	the	the	DET
taxlaw-2815	873	15	higher	high	ADJ
taxlaw-2815	873	16	earner	earner	NOUN
taxlaw-2815	873	17	,	,	PUNCT
taxlaw-2815	873	18	because	because	SCONJ
taxlaw-2815	873	19	the	the	DET
taxlaw-2815	873	20	lower	low	ADJ
taxlaw-2815	873	21	earner	earner	NOUN
taxlaw-2815	873	22	benefits	benefit	VERB
taxlaw-2815	873	23	considerably	considerably	ADV
taxlaw-2815	873	24	less	less	ADV
taxlaw-2815	873	25	from	from	ADP
taxlaw-2815	873	26	the	the	DET
taxlaw-2815	873	27	corresponding	corresponding	ADJ
taxlaw-2815	873	28	dependency	dependency	NOUN
taxlaw-2815	873	29	exemptions	exemption	NOUN
taxlaw-2815	873	30	and	and	CCONJ
taxlaw-2815	873	31	child	child	NOUN
taxlaw-2815	873	32	tax	tax	NOUN
taxlaw-2815	873	33	credit	credit	NOUN
taxlaw-2815	873	34	.	.	PUNCT
taxlaw-2815	874	1	205	205	NUM
taxlaw-2815	875	1	the	the	DET
taxlaw-2815	875	2	male	male	ADJ
taxlaw-2815	875	3	partner	partner	NOUN
taxlaw-2815	875	4	’s	’s	PART
taxlaw-2815	875	5	preliminary	preliminary	ADJ
taxlaw-2815	875	6	liability	liability	NOUN
taxlaw-2815	875	7	of	of	ADP
taxlaw-2815	875	8	$	$	SYM
taxlaw-2815	875	9	838	838	NUM
taxlaw-2815	875	10	would	would	AUX
taxlaw-2815	875	11	be	be	AUX
taxlaw-2815	875	12	eliminated	eliminate	VERB
taxlaw-2815	875	13	by	by	ADP
taxlaw-2815	875	14	the	the	DET
taxlaw-2815	875	15	child	child	NOUN
taxlaw-2815	875	16	tax	tax	NOUN
taxlaw-2815	875	17	credit	credit	NOUN
taxlaw-2815	875	18	;	;	PUNCT
taxlaw-2815	875	19	his	his	PRON
taxlaw-2815	875	20	refund	refund	NOUN
taxlaw-2815	875	21	of	of	ADP
taxlaw-2815	875	22	$	$	SYM
taxlaw-2815	875	23	4,392	4,392	NUM
taxlaw-2815	875	24	consists	consist	NOUN
taxlaw-2815	875	25	of	of	ADP
taxlaw-2815	875	26	a	a	DET
taxlaw-2815	875	27	$	$	SYM
taxlaw-2815	875	28	3,230	3,230	NUM
taxlaw-2815	875	29	earned	earn	VERB
taxlaw-2815	875	30	income	income	NOUN
taxlaw-2815	875	31	credit	credit	NOUN
taxlaw-2815	875	32	and	and	CCONJ
taxlaw-2815	875	33	a	a	DET
taxlaw-2815	875	34	$	$	SYM
taxlaw-2815	875	35	1,162	1,162	NUM
taxlaw-2815	875	36	additional	additional	ADJ
taxlaw-2815	875	37	child	child	NOUN
taxlaw-2815	875	38	tax	tax	NOUN
taxlaw-2815	875	39	credit	credit	NOUN
taxlaw-2815	875	40	.	.	PUNCT
taxlaw-2815	876	1	206	206	NUM
taxlaw-2815	877	1	the	the	DET
taxlaw-2815	877	2	female	female	ADJ
taxlaw-2815	877	3	partner	partner	NOUN
taxlaw-2815	877	4	’s	’s	PART
taxlaw-2815	877	5	preliminary	preliminary	ADJ
taxlaw-2815	877	6	liability	liability	NOUN
taxlaw-2815	877	7	was	be	AUX
taxlaw-2815	877	8	$	$	SYM
taxlaw-2815	877	9	0	0	NUM
taxlaw-2815	877	10	;	;	PUNCT
taxlaw-2815	877	11	her	her	PRON
taxlaw-2815	877	12	refund	refund	NOUN
taxlaw-2815	877	13	is	be	AUX
taxlaw-2815	877	14	attributable	attributable	ADJ
taxlaw-2815	877	15	to	to	ADP
taxlaw-2815	877	16	a	a	DET
taxlaw-2815	877	17	$	$	SYM
taxlaw-2815	877	18	416	416	NUM
taxlaw-2815	877	19	earned	earn	VERB
taxlaw-2815	877	20	income	income	NOUN
taxlaw-2815	877	21	credit	credit	NOUN
taxlaw-2815	877	22	.	.	PUNCT
taxlaw-2815	878	1	2012	2012	NUM
taxlaw-2815	878	2	]	]	PUNCT
taxlaw-2815	878	3	decoupling	decouple	VERB
taxlaw-2815	878	4	taxes	taxis	NOUN
taxlaw-2815	878	5	and	and	CCONJ
taxlaw-2815	878	6	marriage	marriage	NOUN
taxlaw-2815	878	7	129	129	NUM
taxlaw-2815	878	8	benefit	benefit	NOUN
taxlaw-2815	878	9	of	of	ADP
taxlaw-2815	878	10	income	income	NOUN
taxlaw-2815	878	11	splitting	splitting	NOUN
taxlaw-2815	878	12	;	;	PUNCT
taxlaw-2815	878	13	however	however	ADV
taxlaw-2815	878	14	,	,	PUNCT
taxlaw-2815	878	15	the	the	DET
taxlaw-2815	878	16	$	$	SYM
taxlaw-2815	878	17	1,046	1,046	NUM
taxlaw-2815	878	18	increase	increase	NOUN
taxlaw-2815	878	19	in	in	ADP
taxlaw-2815	878	20	their	their	PRON
taxlaw-2815	878	21	household	household	NOUN
taxlaw-2815	878	22	earned	earn	VERB
taxlaw-2815	878	23	income	income	NOUN
taxlaw-2815	878	24	credit	credit	NOUN
taxlaw-2815	878	25	well	well	ADV
taxlaw-2815	878	26	outweighs	outweigh	VERB
taxlaw-2815	878	27	the	the	DET
taxlaw-2815	878	28	household	household	NOUN
taxlaw-2815	878	29	’s	’s	PART
taxlaw-2815	878	30	$	$	SYM
taxlaw-2815	878	31	135	135	NUM
taxlaw-2815	878	32	tax	tax	NOUN
taxlaw-2815	878	33	increase	increase	NOUN
taxlaw-2815	878	34	.	.	PUNCT
taxlaw-2815	879	1	why	why	SCONJ
taxlaw-2815	879	2	do	do	AUX
taxlaw-2815	879	3	two	two	NUM
taxlaw-2815	879	4	unmarried	unmarried	ADJ
taxlaw-2815	879	5	taxpayers	taxpayer	NOUN
taxlaw-2815	879	6	sharing	share	VERB
taxlaw-2815	879	7	a	a	DET
taxlaw-2815	879	8	household	household	NOUN
taxlaw-2815	879	9	receive	receive	VERB
taxlaw-2815	879	10	a	a	DET
taxlaw-2815	879	11	significantly	significantly	ADV
taxlaw-2815	879	12	higher	high	ADJ
taxlaw-2815	879	13	earned	earn	VERB
taxlaw-2815	879	14	income	income	NOUN
taxlaw-2815	879	15	credit	credit	NOUN
taxlaw-2815	879	16	than	than	ADP
taxlaw-2815	879	17	a	a	DET
taxlaw-2815	879	18	married	married	ADJ
taxlaw-2815	879	19	couple	couple	NOUN
taxlaw-2815	879	20	,	,	PUNCT
taxlaw-2815	879	21	in	in	ADP
taxlaw-2815	879	22	a	a	DET
taxlaw-2815	879	23	scenario	scenario	NOUN
taxlaw-2815	879	24	where	where	SCONJ
taxlaw-2815	879	25	the	the	DET
taxlaw-2815	879	26	household	household	NOUN
taxlaw-2815	879	27	income	income	NOUN
taxlaw-2815	879	28	is	be	AUX
taxlaw-2815	879	29	exactly	exactly	ADV
taxlaw-2815	879	30	the	the	DET
taxlaw-2815	879	31	same?207	same?207	NOUN
taxlaw-2815	879	32	because	because	SCONJ
taxlaw-2815	879	33	the	the	DET
taxlaw-2815	879	34	earned	earn	VERB
taxlaw-2815	879	35	income	income	NOUN
taxlaw-2815	879	36	credit	credit	NOUN
taxlaw-2815	879	37	is	be	AUX
taxlaw-2815	879	38	determined	determine	VERB
taxlaw-2815	879	39	by	by	ADP
taxlaw-2815	879	40	income	income	NOUN
taxlaw-2815	879	41	level	level	NOUN
taxlaw-2815	879	42	and	and	CCONJ
taxlaw-2815	879	43	filing	filing	NOUN
taxlaw-2815	879	44	status	status	NOUN
taxlaw-2815	879	45	,	,	PUNCT
taxlaw-2815	879	46	not	not	PART
taxlaw-2815	879	47	by	by	ADP
taxlaw-2815	879	48	household	household	NOUN
taxlaw-2815	879	49	composition	composition	NOUN
taxlaw-2815	879	50	.	.	PUNCT
taxlaw-2815	880	1	thus	thus	ADV
taxlaw-2815	880	2	,	,	PUNCT
taxlaw-2815	880	3	in	in	ADP
taxlaw-2815	880	4	scenario	scenario	NOUN
taxlaw-2815	880	5	3	3	NUM
taxlaw-2815	880	6	,	,	PUNCT
taxlaw-2815	880	7	we	we	PRON
taxlaw-2815	880	8	see	see	VERB
taxlaw-2815	880	9	a	a	DET
taxlaw-2815	880	10	disincentive	disincentive	NOUN
taxlaw-2815	880	11	for	for	ADP
taxlaw-2815	880	12	low	low	ADJ
taxlaw-2815	880	13	-	-	PUNCT
taxlaw-2815	880	14	income	income	NOUN
taxlaw-2815	880	15	taxpayers	taxpayer	NOUN
taxlaw-2815	880	16	with	with	ADP
taxlaw-2815	880	17	children	child	NOUN
taxlaw-2815	880	18	to	to	PART
taxlaw-2815	880	19	marry	marry	VERB
taxlaw-2815	880	20	.	.	PUNCT
taxlaw-2815	881	1	in	in	ADP
taxlaw-2815	881	2	reality	reality	NOUN
taxlaw-2815	881	3	,	,	PUNCT
taxlaw-2815	881	4	scenario	scenario	NOUN
taxlaw-2815	881	5	4	4	NUM
taxlaw-2815	881	6	illustrates	illustrate	VERB
taxlaw-2815	881	7	how	how	SCONJ
taxlaw-2815	881	8	the	the	DET
taxlaw-2815	881	9	unmarried	unmarried	ADJ
taxlaw-2815	881	10	couple	couple	NOUN
taxlaw-2815	881	11	will	will	AUX
taxlaw-2815	881	12	likely	likely	ADV
taxlaw-2815	881	13	attain	attain	VERB
taxlaw-2815	881	14	an	an	DET
taxlaw-2815	881	15	even	even	ADV
taxlaw-2815	881	16	larger	large	ADJ
taxlaw-2815	881	17	household	household	NOUN
taxlaw-2815	881	18	tax	tax	NOUN
taxlaw-2815	881	19	refund	refund	NOUN
taxlaw-2815	881	20	than	than	ADP
taxlaw-2815	881	21	that	that	PRON
taxlaw-2815	881	22	shown	show	VERB
taxlaw-2815	881	23	in	in	ADP
taxlaw-2815	881	24	scenario	scenario	NOUN
taxlaw-2815	881	25	3	3	NUM
taxlaw-2815	881	26	.	.	PUNCT
taxlaw-2815	881	27	scenario	scenario	NOUN
taxlaw-2815	881	28	4	4	NUM
taxlaw-2815	881	29	:	:	PUNCT
taxlaw-2815	881	30	if	if	SCONJ
taxlaw-2815	881	31	the	the	DET
taxlaw-2815	881	32	higher	high	ADJ
taxlaw-2815	881	33	earner	earner	NOUN
taxlaw-2815	881	34	of	of	ADP
taxlaw-2815	881	35	the	the	DET
taxlaw-2815	881	36	couple	couple	NOUN
taxlaw-2815	881	37	in	in	ADP
taxlaw-2815	881	38	scenario	scenario	NOUN
taxlaw-2815	881	39	3	3	NUM
taxlaw-2815	881	40	,	,	PUNCT
taxlaw-2815	881	41	in	in	ADP
taxlaw-2815	881	42	this	this	DET
taxlaw-2815	881	43	case	case	NOUN
taxlaw-2815	881	44	the	the	DET
taxlaw-2815	881	45	male	male	ADJ
taxlaw-2815	881	46	partner	partner	NOUN
taxlaw-2815	881	47	,	,	PUNCT
taxlaw-2815	881	48	qualifies	qualify	VERB
taxlaw-2815	881	49	for	for	ADP
taxlaw-2815	881	50	“	"	PUNCT
taxlaw-2815	881	51	head	head	NOUN
taxlaw-2815	881	52	of	of	ADP
taxlaw-2815	881	53	household”208	household”208	ADJ
taxlaw-2815	881	54	filing	filing	NOUN
taxlaw-2815	881	55	status	status	NOUN
taxlaw-2815	881	56	,	,	PUNCT
taxlaw-2815	881	57	the	the	DET
taxlaw-2815	881	58	father	father	NOUN
taxlaw-2815	881	59	’s	’s	PART
taxlaw-2815	881	60	refund	refund	NOUN
taxlaw-2815	881	61	will	will	AUX
taxlaw-2815	881	62	be	be	AUX
taxlaw-2815	881	63	$	$	SYM
taxlaw-2815	881	64	4,662,209	4,662,209	NUM
taxlaw-2815	881	65	while	while	SCONJ
taxlaw-2815	881	66	the	the	DET
taxlaw-2815	881	67	female	female	ADJ
taxlaw-2815	881	68	partner	partner	NOUN
taxlaw-2815	881	69	’s	’s	PART
taxlaw-2815	881	70	refund	refund	NOUN
taxlaw-2815	881	71	remains	remain	VERB
taxlaw-2815	881	72	$	$	SYM
taxlaw-2815	881	73	416	416	NUM
taxlaw-2815	881	74	.	.	PUNCT
taxlaw-2815	882	1	in	in	ADP
taxlaw-2815	882	2	the	the	DET
taxlaw-2815	882	3	aggregate	aggregate	NOUN
taxlaw-2815	882	4	,	,	PUNCT
taxlaw-2815	882	5	the	the	DET
taxlaw-2815	882	6	couple	couple	NOUN
taxlaw-2815	882	7	receives	receive	VERB
taxlaw-2815	882	8	a	a	DET
taxlaw-2815	882	9	refund	refund	NOUN
taxlaw-2815	882	10	of	of	ADP
taxlaw-2815	882	11	$	$	SYM
taxlaw-2815	882	12	5,078	5,078	NUM
taxlaw-2815	882	13	,	,	PUNCT
taxlaw-2815	882	14	which	which	PRON
taxlaw-2815	882	15	is	be	AUX
taxlaw-2815	882	16	$	$	SYM
taxlaw-2815	882	17	1,181	1,181	NUM
taxlaw-2815	882	18	more	more	ADJ
taxlaw-2815	882	19	than	than	SCONJ
taxlaw-2815	882	20	a	a	DET
taxlaw-2815	882	21	similarly	similarly	ADV
taxlaw-2815	882	22	situated	situate	VERB
taxlaw-2815	882	23	married	married	ADJ
taxlaw-2815	882	24	couple	couple	NOUN
taxlaw-2815	882	25	would	would	AUX
taxlaw-2815	882	26	receive	receive	VERB
taxlaw-2815	882	27	.	.	PUNCT
taxlaw-2815	883	1	the	the	DET
taxlaw-2815	883	2	wildly	wildly	ADV
taxlaw-2815	883	3	disparate	disparate	ADJ
taxlaw-2815	883	4	results	result	NOUN
taxlaw-2815	883	5	shown	show	VERB
taxlaw-2815	883	6	in	in	ADP
taxlaw-2815	883	7	scenarios	scenario	NOUN
taxlaw-2815	883	8	1	1	NUM
taxlaw-2815	883	9	to	to	PART
taxlaw-2815	883	10	4	4	NUM
taxlaw-2815	883	11	show	show	VERB
taxlaw-2815	883	12	that	that	SCONJ
taxlaw-2815	883	13	,	,	PUNCT
taxlaw-2815	883	14	under	under	ADP
taxlaw-2815	883	15	these	these	DET
taxlaw-2815	883	16	facts	fact	NOUN
taxlaw-2815	883	17	,	,	PUNCT
taxlaw-2815	883	18	the	the	DET
taxlaw-2815	883	19	hypothetical	hypothetical	ADJ
taxlaw-2815	883	20	couple	couple	NOUN
taxlaw-2815	883	21	is	be	AUX
taxlaw-2815	883	22	better	well	ADJ
taxlaw-2815	883	23	off	off	ADP
taxlaw-2815	883	24	from	from	ADP
taxlaw-2815	883	25	an	an	DET
taxlaw-2815	883	26	income	income	NOUN
taxlaw-2815	883	27	tax	tax	NOUN
taxlaw-2815	883	28	perspective	perspective	NOUN
taxlaw-2815	883	29	if	if	SCONJ
taxlaw-2815	883	30	they	they	PRON
taxlaw-2815	883	31	are	be	AUX
taxlaw-2815	883	32	unmarried	unmarried	ADJ
taxlaw-2815	883	33	rather	rather	ADV
taxlaw-2815	883	34	than	than	ADP
taxlaw-2815	883	35	married	married	ADJ
taxlaw-2815	883	36	.	.	PUNCT
taxlaw-2815	884	1	if	if	SCONJ
taxlaw-2815	884	2	unmarried	unmarried	ADJ
taxlaw-2815	884	3	,	,	PUNCT
taxlaw-2815	884	4	they	they	PRON
taxlaw-2815	884	5	will	will	AUX
taxlaw-2815	884	6	avoid	avoid	VERB
taxlaw-2815	884	7	the	the	DET
taxlaw-2815	884	8	pitfalls	pitfall	NOUN
taxlaw-2815	884	9	of	of	ADP
taxlaw-2815	884	10	joint	joint	ADJ
taxlaw-2815	884	11	and	and	CCONJ
taxlaw-2815	884	12	several	several	ADJ
taxlaw-2815	884	13	liability	liability	NOUN
taxlaw-2815	884	14	.	.	PUNCT
taxlaw-2815	885	1	but	but	CCONJ
taxlaw-2815	885	2	if	if	SCONJ
taxlaw-2815	885	3	married	marry	VERB
taxlaw-2815	885	4	,	,	PUNCT
taxlaw-2815	885	5	they	they	PRON
taxlaw-2815	885	6	can	can	AUX
taxlaw-2815	885	7	not	not	PART
taxlaw-2815	885	8	do	do	VERB
taxlaw-2815	885	9	so	so	ADV
taxlaw-2815	885	10	without	without	ADP
taxlaw-2815	885	11	being	be	AUX
taxlaw-2815	885	12	further	far	ADV
taxlaw-2815	885	13	penalized	penalize	VERB
taxlaw-2815	885	14	if	if	SCONJ
taxlaw-2815	885	15	they	they	PRON
taxlaw-2815	885	16	elect	elect	VERB
taxlaw-2815	885	17	separate	separate	ADJ
taxlaw-2815	885	18	filing	filing	NOUN
taxlaw-2815	885	19	status	status	NOUN
taxlaw-2815	885	20	.	.	PUNCT
taxlaw-2815	886	1	it	it	PRON
taxlaw-2815	886	2	does	do	AUX
taxlaw-2815	886	3	not	not	PART
taxlaw-2815	886	4	make	make	VERB
taxlaw-2815	886	5	sense	sense	NOUN
taxlaw-2815	886	6	to	to	PART
taxlaw-2815	886	7	incentivize	incentivize	VERB
taxlaw-2815	886	8	a	a	DET
taxlaw-2815	886	9	married	married	ADJ
taxlaw-2815	886	10	couple	couple	NOUN
taxlaw-2815	886	11	to	to	PART
taxlaw-2815	886	12	file	file	VERB
taxlaw-2815	886	13	jointly	jointly	ADV
taxlaw-2815	886	14	(	(	PUNCT
taxlaw-2815	886	15	thus	thus	ADV
taxlaw-2815	886	16	introducing	introduce	VERB
taxlaw-2815	886	17	a	a	DET
taxlaw-2815	886	18	potential	potential	ADJ
taxlaw-2815	886	19	risk	risk	NOUN
taxlaw-2815	886	20	to	to	ADP
taxlaw-2815	886	21	the	the	DET
taxlaw-2815	886	22	“	"	PUNCT
taxlaw-2815	886	23	innocent	innocent	ADJ
taxlaw-2815	886	24	spouse	spouse	NOUN
taxlaw-2815	886	25	”	"	PUNCT
taxlaw-2815	886	26	)	)	PUNCT
taxlaw-2815	886	27	while	while	SCONJ
taxlaw-2815	886	28	allowing	allow	VERB
taxlaw-2815	886	29	a	a	DET
taxlaw-2815	886	30	similarly	similarly	ADV
taxlaw-2815	886	31	situated	situate	VERB
taxlaw-2815	886	32	unmarried	unmarried	ADJ
taxlaw-2815	886	33	couple	couple	NOUN
taxlaw-2815	886	34	to	to	PART
taxlaw-2815	886	35	avoid	avoid	VERB
taxlaw-2815	886	36	joint	joint	ADJ
taxlaw-2815	886	37	liability	liability	NOUN
taxlaw-2815	886	38	yet	yet	ADV
taxlaw-2815	886	39	receive	receive	VERB
taxlaw-2815	886	40	higher	high	ADJ
taxlaw-2815	886	41	refunds	refund	NOUN
taxlaw-2815	886	42	.	.	PUNCT
taxlaw-2815	887	1	this	this	PRON
taxlaw-2815	887	2	is	be	AUX
taxlaw-2815	887	3	one	one	NUM
taxlaw-2815	887	4	of	of	ADP
taxlaw-2815	887	5	many	many	ADJ
taxlaw-2815	887	6	reasons	reason	NOUN
taxlaw-2815	887	7	for	for	ADP
taxlaw-2815	887	8	which	which	PRON
taxlaw-2815	887	9	i	i	PRON
taxlaw-2815	887	10	conclude	conclude	VERB
taxlaw-2815	887	11	that	that	SCONJ
taxlaw-2815	887	12	congress	congress	PROPN
taxlaw-2815	887	13	must	must	AUX
taxlaw-2815	887	14	move	move	VERB
taxlaw-2815	887	15	beyond	beyond	ADP
taxlaw-2815	887	16	joint	joint	ADJ
taxlaw-2815	887	17	and	and	CCONJ
taxlaw-2815	887	18	several	several	ADJ
taxlaw-2815	887	19	liability	liability	NOUN
taxlaw-2815	887	20	and	and	CCONJ
taxlaw-2815	887	21	joint	joint	ADJ
taxlaw-2815	887	22	filing	filing	NOUN
taxlaw-2815	887	23	.	.	PUNCT
taxlaw-2815	888	1	both	both	CCONJ
taxlaw-2815	888	2	the	the	DET
taxlaw-2815	888	3	country	country	NOUN
taxlaw-2815	888	4	and	and	CCONJ
taxlaw-2815	888	5	the	the	DET
taxlaw-2815	888	6	tax	tax	NOUN
taxlaw-2815	888	7	code	code	NOUN
taxlaw-2815	888	8	have	have	AUX
taxlaw-2815	888	9	changed	change	VERB
taxlaw-2815	888	10	considerably	considerably	ADV
taxlaw-2815	888	11	since	since	SCONJ
taxlaw-2815	888	12	1938	1938	NUM
taxlaw-2815	888	13	,	,	PUNCT
taxlaw-2815	888	14	and	and	CCONJ
taxlaw-2815	888	15	it	it	PRON
taxlaw-2815	888	16	is	be	AUX
taxlaw-2815	888	17	time	time	NOUN
taxlaw-2815	888	18	to	to	PART
taxlaw-2815	888	19	revisit	revisit	VERB
taxlaw-2815	888	20	the	the	DET
taxlaw-2815	888	21	suitability	suitability	NOUN
taxlaw-2815	888	22	of	of	ADP
taxlaw-2815	888	23	this	this	DET
taxlaw-2815	888	24	structure	structure	NOUN
taxlaw-2815	888	25	.	.	PUNCT
taxlaw-2815	889	1	207	207	NUM
taxlaw-2815	889	2	note	note	VERB
taxlaw-2815	889	3	that	that	SCONJ
taxlaw-2815	889	4	this	this	PRON
taxlaw-2815	889	5	is	be	AUX
taxlaw-2815	889	6	not	not	PART
taxlaw-2815	889	7	this	this	PRON
taxlaw-2815	889	8	is	be	AUX
taxlaw-2815	889	9	not	not	PART
taxlaw-2815	889	10	always	always	ADV
taxlaw-2815	889	11	the	the	DET
taxlaw-2815	889	12	case	case	NOUN
taxlaw-2815	889	13	:	:	PUNCT
taxlaw-2815	889	14	as	as	SCONJ
taxlaw-2815	889	15	the	the	DET
taxlaw-2815	889	16	earned	earn	VERB
taxlaw-2815	889	17	income	income	NOUN
taxlaw-2815	889	18	credit	credit	NOUN
taxlaw-2815	889	19	phases	phase	NOUN
taxlaw-2815	889	20	out	out	ADP
taxlaw-2815	889	21	according	accord	VERB
taxlaw-2815	889	22	to	to	ADP
taxlaw-2815	889	23	adjusted	adjust	VERB
taxlaw-2815	889	24	gross	gross	ADJ
taxlaw-2815	889	25	income	income	NOUN
taxlaw-2815	889	26	,	,	PUNCT
taxlaw-2815	889	27	it	it	PRON
taxlaw-2815	889	28	phases	phase	VERB
taxlaw-2815	889	29	out	out	ADP
taxlaw-2815	889	30	at	at	ADP
taxlaw-2815	889	31	a	a	DET
taxlaw-2815	889	32	lower	lower	ADV
taxlaw-2815	889	33	adjusted	adjust	VERB
taxlaw-2815	889	34	gross	gross	ADJ
taxlaw-2815	889	35	income	income	NOUN
taxlaw-2815	889	36	level	level	NOUN
taxlaw-2815	889	37	for	for	ADP
taxlaw-2815	889	38	unmarried	unmarried	ADJ
taxlaw-2815	889	39	filers	filer	NOUN
taxlaw-2815	889	40	than	than	ADP
taxlaw-2815	889	41	for	for	ADP
taxlaw-2815	889	42	married	married	ADJ
taxlaw-2815	889	43	filing	filing	NOUN
taxlaw-2815	889	44	jointly	jointly	ADV
taxlaw-2815	889	45	.	.	PUNCT
taxlaw-2815	890	1	for	for	ADP
taxlaw-2815	890	2	example	example	NOUN
taxlaw-2815	890	3	,	,	PUNCT
taxlaw-2815	890	4	in	in	ADP
taxlaw-2815	890	5	2010	2010	NUM
taxlaw-2815	890	6	,	,	PUNCT
taxlaw-2815	890	7	a	a	DET
taxlaw-2815	890	8	head	head	NOUN
taxlaw-2815	890	9	of	of	ADP
taxlaw-2815	890	10	household	household	NOUN
taxlaw-2815	890	11	filer	filer	NOUN
taxlaw-2815	890	12	with	with	ADP
taxlaw-2815	890	13	two	two	NUM
taxlaw-2815	890	14	children	child	NOUN
taxlaw-2815	890	15	and	and	CCONJ
taxlaw-2815	890	16	an	an	DET
taxlaw-2815	890	17	adjusted	adjust	VERB
taxlaw-2815	890	18	gross	gross	ADJ
taxlaw-2815	890	19	income	income	NOUN
taxlaw-2815	890	20	of	of	ADP
taxlaw-2815	890	21	$	$	SYM
taxlaw-2815	890	22	42,000	42,000	NUM
taxlaw-2815	890	23	will	will	AUX
taxlaw-2815	890	24	receive	receive	VERB
taxlaw-2815	890	25	no	no	DET
taxlaw-2815	890	26	earned	earn	VERB
taxlaw-2815	890	27	income	income	NOUN
taxlaw-2815	890	28	credit	credit	NOUN
taxlaw-2815	890	29	,	,	PUNCT
taxlaw-2815	890	30	while	while	SCONJ
taxlaw-2815	890	31	a	a	DET
taxlaw-2815	890	32	married	married	ADJ
taxlaw-2815	890	33	filing	filing	NOUN
taxlaw-2815	890	34	jointly	jointly	ADV
taxlaw-2815	890	35	couple	couple	NOUN
taxlaw-2815	890	36	with	with	ADP
taxlaw-2815	890	37	two	two	NUM
taxlaw-2815	890	38	children	child	NOUN
taxlaw-2815	890	39	and	and	CCONJ
taxlaw-2815	890	40	a	a	DET
taxlaw-2815	890	41	combined	combine	VERB
taxlaw-2815	890	42	adjusted	adjust	VERB
taxlaw-2815	890	43	gross	gross	ADJ
taxlaw-2815	890	44	income	income	NOUN
taxlaw-2815	890	45	of	of	ADP
taxlaw-2815	890	46	$	$	SYM
taxlaw-2815	890	47	42,000	42,000	NUM
taxlaw-2815	890	48	will	will	AUX
taxlaw-2815	890	49	receive	receive	VERB
taxlaw-2815	890	50	a	a	DET
taxlaw-2815	890	51	$	$	SYM
taxlaw-2815	890	52	705	705	NUM
taxlaw-2815	890	53	earned	earn	VERB
taxlaw-2815	890	54	income	income	NOUN
taxlaw-2815	890	55	credit	credit	NOUN
taxlaw-2815	890	56	.	.	PUNCT
taxlaw-2815	891	1	the	the	DET
taxlaw-2815	891	2	married	married	ADJ
taxlaw-2815	891	3	filing	filing	NOUN
taxlaw-2815	891	4	jointly	jointly	ADV
taxlaw-2815	891	5	couple	couple	NOUN
taxlaw-2815	891	6	will	will	AUX
taxlaw-2815	891	7	receive	receive	VERB
taxlaw-2815	891	8	no	no	DET
taxlaw-2815	891	9	earned	earn	VERB
taxlaw-2815	891	10	income	income	NOUN
taxlaw-2815	891	11	credit	credit	NOUN
taxlaw-2815	891	12	once	once	SCONJ
taxlaw-2815	891	13	their	their	PRON
taxlaw-2815	891	14	adjusted	adjust	VERB
taxlaw-2815	891	15	gross	gross	ADJ
taxlaw-2815	891	16	income	income	NOUN
taxlaw-2815	891	17	reaches	reach	VERB
taxlaw-2815	891	18	$	$	SYM
taxlaw-2815	891	19	45,373	45,373	NUM
taxlaw-2815	891	20	.	.	PUNCT
taxlaw-2815	892	1	208	208	NUM
taxlaw-2815	892	2	see	see	VERB
taxlaw-2815	892	3	i.r.c	i.r.c	NOUN
taxlaw-2815	892	4	.	.	PUNCT
taxlaw-2815	893	1	§	§	PROPN
taxlaw-2815	893	2	2(b	2(b	NUM
taxlaw-2815	893	3	)	)	PUNCT
taxlaw-2815	893	4	(	(	PUNCT
taxlaw-2815	893	5	2012	2012	NUM
taxlaw-2815	893	6	)	)	PUNCT
taxlaw-2815	893	7	.	.	PUNCT
taxlaw-2815	894	1	the	the	DET
taxlaw-2815	894	2	father	father	PROPN
taxlaw-2815	894	3	will	will	AUX
taxlaw-2815	894	4	be	be	AUX
taxlaw-2815	894	5	eligible	eligible	ADJ
taxlaw-2815	894	6	because	because	SCONJ
taxlaw-2815	894	7	he	he	PRON
taxlaw-2815	894	8	is	be	AUX
taxlaw-2815	894	9	unmarried	unmarried	ADJ
taxlaw-2815	894	10	,	,	PUNCT
taxlaw-2815	894	11	maintains	maintain	VERB
taxlaw-2815	894	12	a	a	DET
taxlaw-2815	894	13	household	household	NOUN
taxlaw-2815	894	14	with	with	ADP
taxlaw-2815	894	15	a	a	DET
taxlaw-2815	894	16	qualifying	qualify	VERB
taxlaw-2815	894	17	child	child	NOUN
taxlaw-2815	894	18	,	,	PUNCT
taxlaw-2815	894	19	and	and	CCONJ
taxlaw-2815	894	20	furnishes	furnish	VERB
taxlaw-2815	894	21	more	more	ADJ
taxlaw-2815	894	22	than	than	ADP
taxlaw-2815	894	23	half	half	DET
taxlaw-2815	894	24	the	the	DET
taxlaw-2815	894	25	cost	cost	NOUN
taxlaw-2815	894	26	of	of	ADP
taxlaw-2815	894	27	maintaining	maintain	VERB
taxlaw-2815	894	28	the	the	DET
taxlaw-2815	894	29	household	household	NOUN
taxlaw-2815	894	30	.	.	PUNCT
taxlaw-2815	895	1	the	the	DET
taxlaw-2815	895	2	head	head	NOUN
taxlaw-2815	895	3	of	of	ADP
taxlaw-2815	895	4	household	household	NOUN
taxlaw-2815	895	5	status	status	NOUN
taxlaw-2815	895	6	was	be	AUX
taxlaw-2815	895	7	enacted	enact	VERB
taxlaw-2815	895	8	in	in	ADP
taxlaw-2815	895	9	1951	1951	NUM
taxlaw-2815	895	10	as	as	ADP
taxlaw-2815	895	11	a	a	DET
taxlaw-2815	895	12	way	way	NOUN
taxlaw-2815	895	13	to	to	PART
taxlaw-2815	895	14	extend	extend	VERB
taxlaw-2815	895	15	tax	tax	NOUN
taxlaw-2815	895	16	relief	relief	NOUN
taxlaw-2815	895	17	to	to	ADP
taxlaw-2815	895	18	single	single	ADJ
taxlaw-2815	895	19	persons	person	NOUN
taxlaw-2815	895	20	with	with	ADP
taxlaw-2815	895	21	dependents	dependent	NOUN
taxlaw-2815	895	22	:	:	PUNCT
taxlaw-2815	895	23	“	"	PUNCT
taxlaw-2815	895	24	the	the	DET
taxlaw-2815	895	25	income	income	NOUN
taxlaw-2815	895	26	of	of	ADP
taxlaw-2815	895	27	a	a	DET
taxlaw-2815	895	28	head	head	NOUN
taxlaw-2815	895	29	of	of	ADP
taxlaw-2815	895	30	household	household	NOUN
taxlaw-2815	895	31	who	who	PRON
taxlaw-2815	895	32	must	must	AUX
taxlaw-2815	895	33	maintain	maintain	VERB
taxlaw-2815	895	34	a	a	DET
taxlaw-2815	895	35	home	home	NOUN
taxlaw-2815	895	36	for	for	ADP
taxlaw-2815	895	37	a	a	DET
taxlaw-2815	895	38	child	child	NOUN
taxlaw-2815	895	39	,	,	PUNCT
taxlaw-2815	895	40	for	for	ADP
taxlaw-2815	895	41	example	example	NOUN
taxlaw-2815	895	42	,	,	PUNCT
taxlaw-2815	895	43	is	be	AUX
taxlaw-2815	895	44	likely	likely	ADJ
taxlaw-2815	895	45	to	to	PART
taxlaw-2815	895	46	be	be	AUX
taxlaw-2815	895	47	shared	share	VERB
taxlaw-2815	895	48	with	with	ADP
taxlaw-2815	895	49	the	the	DET
taxlaw-2815	895	50	child	child	NOUN
taxlaw-2815	895	51	to	to	ADP
taxlaw-2815	895	52	the	the	DET
taxlaw-2815	895	53	extent	extent	NOUN
taxlaw-2815	895	54	necessary	necessary	ADJ
taxlaw-2815	895	55	to	to	PART
taxlaw-2815	895	56	maintain	maintain	VERB
taxlaw-2815	895	57	the	the	DET
taxlaw-2815	895	58	home	home	NOUN
taxlaw-2815	895	59	,	,	PUNCT
taxlaw-2815	895	60	and	and	CCONJ
taxlaw-2815	895	61	raise	raise	VERB
taxlaw-2815	895	62	and	and	CCONJ
taxlaw-2815	895	63	educate	educate	VERB
taxlaw-2815	895	64	the	the	DET
taxlaw-2815	895	65	child	child	NOUN
taxlaw-2815	895	66	.	.	PUNCT
taxlaw-2815	896	1	this	this	PRON
taxlaw-2815	896	2	,	,	PUNCT
taxlaw-2815	896	3	it	it	PRON
taxlaw-2815	896	4	is	be	AUX
taxlaw-2815	896	5	believed	believe	VERB
taxlaw-2815	896	6	,	,	PUNCT
taxlaw-2815	896	7	justifies	justify	VERB
taxlaw-2815	896	8	the	the	DET
taxlaw-2815	896	9	extension	extension	NOUN
taxlaw-2815	896	10	of	of	ADP
taxlaw-2815	896	11	some	some	PRON
taxlaw-2815	896	12	of	of	ADP
taxlaw-2815	896	13	the	the	DET
taxlaw-2815	896	14	benefits	benefit	NOUN
taxlaw-2815	896	15	of	of	ADP
taxlaw-2815	896	16	income	income	NOUN
taxlaw-2815	896	17	splitting	splitting	NOUN
taxlaw-2815	896	18	.	.	PUNCT
taxlaw-2815	897	1	the	the	DET
taxlaw-2815	897	2	hardship	hardship	NOUN
taxlaw-2815	897	3	appears	appear	VERB
taxlaw-2815	897	4	particularly	particularly	ADV
taxlaw-2815	897	5	severe	severe	ADJ
taxlaw-2815	897	6	in	in	ADP
taxlaw-2815	897	7	the	the	DET
taxlaw-2815	897	8	case	case	NOUN
taxlaw-2815	897	9	of	of	ADP
taxlaw-2815	897	10	the	the	DET
taxlaw-2815	897	11	individual	individual	NOUN
taxlaw-2815	897	12	with	with	ADP
taxlaw-2815	897	13	children	child	NOUN
taxlaw-2815	897	14	to	to	PART
taxlaw-2815	897	15	raise	raise	VERB
taxlaw-2815	897	16	who	who	PRON
taxlaw-2815	897	17	,	,	PUNCT
taxlaw-2815	897	18	upon	upon	SCONJ
taxlaw-2815	897	19	the	the	DET
taxlaw-2815	897	20	death	death	NOUN
taxlaw-2815	897	21	of	of	ADP
taxlaw-2815	897	22	his	his	PRON
taxlaw-2815	897	23	spouse	spouse	NOUN
taxlaw-2815	897	24	,	,	PUNCT
taxlaw-2815	897	25	finds	find	VERB
taxlaw-2815	897	26	himself	himself	PRON
taxlaw-2815	897	27	in	in	ADP
taxlaw-2815	897	28	the	the	DET
taxlaw-2815	897	29	position	position	NOUN
taxlaw-2815	897	30	not	not	PART
taxlaw-2815	897	31	only	only	ADV
taxlaw-2815	897	32	of	of	ADP
taxlaw-2815	897	33	being	be	AUX
taxlaw-2815	897	34	denied	deny	VERB
taxlaw-2815	897	35	the	the	DET
taxlaw-2815	897	36	spouse	spouse	NOUN
taxlaw-2815	897	37	’s	’s	PART
taxlaw-2815	897	38	aid	aid	NOUN
taxlaw-2815	897	39	in	in	ADP
taxlaw-2815	897	40	raising	raise	VERB
taxlaw-2815	897	41	the	the	DET
taxlaw-2815	897	42	children	child	NOUN
taxlaw-2815	897	43	,	,	PUNCT
taxlaw-2815	897	44	but	but	CCONJ
taxlaw-2815	897	45	under	under	ADP
taxlaw-2815	897	46	present	present	ADJ
taxlaw-2815	897	47	law	law	NOUN
taxlaw-2815	897	48	also	also	ADV
taxlaw-2815	897	49	may	may	AUX
taxlaw-2815	897	50	find	find	VERB
taxlaw-2815	897	51	his	his	PRON
taxlaw-2815	897	52	tax	tax	NOUN
taxlaw-2815	897	53	load	load	NOUN
taxlaw-2815	897	54	heavier	heavier	ADV
taxlaw-2815	897	55	.	.	PUNCT
taxlaw-2815	897	56	”	"	PUNCT
taxlaw-2815	898	1	h.r	h.r	PROPN
taxlaw-2815	898	2	.	.	PROPN
taxlaw-2815	898	3	rep	rep	PROPN
taxlaw-2815	898	4	.	.	PROPN
taxlaw-2815	898	5	no	no	PROPN
taxlaw-2815	898	6	.	.	NOUN
taxlaw-2815	899	1	82	82	NUM
taxlaw-2815	899	2	-	-	SYM
taxlaw-2815	899	3	586	586	NUM
taxlaw-2815	899	4	,	,	PUNCT
taxlaw-2815	899	5	at	at	ADP
taxlaw-2815	899	6	11	11	NUM
taxlaw-2815	899	7	(	(	PUNCT
taxlaw-2815	899	8	1951	1951	NUM
taxlaw-2815	899	9	)	)	PUNCT
taxlaw-2815	899	10	.	.	PUNCT
taxlaw-2815	900	1	extrapolating	extrapolate	VERB
taxlaw-2815	900	2	from	from	ADP
taxlaw-2815	900	3	this	this	DET
taxlaw-2815	900	4	congressional	congressional	ADJ
taxlaw-2815	900	5	intent	intent	NOUN
taxlaw-2815	900	6	,	,	PUNCT
taxlaw-2815	900	7	it	it	PRON
taxlaw-2815	900	8	is	be	AUX
taxlaw-2815	900	9	somewhat	somewhat	ADV
taxlaw-2815	900	10	illogical	illogical	ADJ
taxlaw-2815	900	11	then	then	ADV
taxlaw-2815	900	12	that	that	SCONJ
taxlaw-2815	900	13	a	a	DET
taxlaw-2815	900	14	two	two	NUM
taxlaw-2815	900	15	-	-	PUNCT
taxlaw-2815	900	16	income	income	NOUN
taxlaw-2815	900	17	unmarried	unmarried	ADJ
taxlaw-2815	900	18	couple	couple	NOUN
taxlaw-2815	900	19	raising	raise	VERB
taxlaw-2815	900	20	children	child	NOUN
taxlaw-2815	900	21	together	together	ADV
taxlaw-2815	900	22	should	should	AUX
taxlaw-2815	900	23	benefit	benefit	VERB
taxlaw-2815	900	24	from	from	ADP
taxlaw-2815	900	25	a	a	DET
taxlaw-2815	900	26	provision	provision	NOUN
taxlaw-2815	900	27	intended	intend	VERB
taxlaw-2815	900	28	for	for	ADP
taxlaw-2815	900	29	single	single	ADJ
taxlaw-2815	900	30	parents	parent	NOUN
taxlaw-2815	900	31	.	.	PUNCT
taxlaw-2815	901	1	but	but	CCONJ
taxlaw-2815	901	2	there	there	PRON
taxlaw-2815	901	3	is	be	VERB
taxlaw-2815	901	4	no	no	DET
taxlaw-2815	901	5	provision	provision	NOUN
taxlaw-2815	901	6	limiting	limit	VERB
taxlaw-2815	901	7	the	the	DET
taxlaw-2815	901	8	status	status	NOUN
taxlaw-2815	901	9	to	to	ADP
taxlaw-2815	901	10	those	those	PRON
taxlaw-2815	901	11	who	who	PRON
taxlaw-2815	901	12	maintain	maintain	VERB
taxlaw-2815	901	13	a	a	DET
taxlaw-2815	901	14	household	household	NOUN
taxlaw-2815	901	15	without	without	ADP
taxlaw-2815	901	16	support	support	NOUN
taxlaw-2815	901	17	from	from	ADP
taxlaw-2815	901	18	another	another	DET
taxlaw-2815	901	19	adult	adult	NOUN
taxlaw-2815	901	20	.	.	PUNCT
taxlaw-2815	902	1	this	this	PRON
taxlaw-2815	902	2	is	be	AUX
taxlaw-2815	902	3	a	a	DET
taxlaw-2815	902	4	further	further	ADJ
taxlaw-2815	902	5	and	and	CCONJ
taxlaw-2815	902	6	arguably	arguably	ADV
taxlaw-2815	902	7	more	more	ADV
taxlaw-2815	902	8	egregious	egregious	ADJ
taxlaw-2815	902	9	example	example	NOUN
taxlaw-2815	902	10	of	of	ADP
taxlaw-2815	902	11	the	the	DET
taxlaw-2815	902	12	“	"	PUNCT
taxlaw-2815	902	13	unmarriage	unmarriage	NOUN
taxlaw-2815	902	14	bonus	bonus	NOUN
taxlaw-2815	902	15	”	"	PUNCT
taxlaw-2815	902	16	and	and	CCONJ
taxlaw-2815	902	17	a	a	DET
taxlaw-2815	902	18	result	result	NOUN
taxlaw-2815	902	19	that	that	PRON
taxlaw-2815	902	20	flies	fly	VERB
taxlaw-2815	902	21	in	in	ADP
taxlaw-2815	902	22	the	the	DET
taxlaw-2815	902	23	face	face	NOUN
taxlaw-2815	902	24	of	of	ADP
taxlaw-2815	902	25	the	the	DET
taxlaw-2815	902	26	policy	policy	NOUN
taxlaw-2815	902	27	intended	intend	VERB
taxlaw-2815	902	28	by	by	ADP
taxlaw-2815	902	29	congress	congress	PROPN
taxlaw-2815	902	30	.	.	PUNCT
taxlaw-2815	903	1	209	209	NUM
taxlaw-2815	903	2	the	the	DET
taxlaw-2815	903	3	father	father	NOUN
taxlaw-2815	903	4	’s	’s	PART
taxlaw-2815	903	5	rate	rate	NOUN
taxlaw-2815	903	6	remains	remain	VERB
taxlaw-2815	903	7	the	the	DET
taxlaw-2815	903	8	same	same	ADJ
taxlaw-2815	903	9	regardless	regardless	ADV
taxlaw-2815	903	10	of	of	ADP
taxlaw-2815	903	11	filing	file	VERB
taxlaw-2815	903	12	status	status	NOUN
taxlaw-2815	903	13	,	,	PUNCT
taxlaw-2815	903	14	but	but	CCONJ
taxlaw-2815	903	15	the	the	DET
taxlaw-2815	903	16	standard	standard	ADJ
taxlaw-2815	903	17	deduction	deduction	NOUN
taxlaw-2815	903	18	for	for	ADP
taxlaw-2815	903	19	“	"	PUNCT
taxlaw-2815	903	20	head	head	NOUN
taxlaw-2815	903	21	of	of	ADP
taxlaw-2815	903	22	household	household	NOUN
taxlaw-2815	903	23	”	"	PUNCT
taxlaw-2815	903	24	in	in	ADP
taxlaw-2815	903	25	2010	2010	NUM
taxlaw-2815	903	26	was	be	AUX
taxlaw-2815	903	27	$	$	SYM
taxlaw-2815	903	28	8,400	8,400	NUM
taxlaw-2815	903	29	,	,	PUNCT
taxlaw-2815	903	30	while	while	SCONJ
taxlaw-2815	903	31	the	the	DET
taxlaw-2815	903	32	standard	standard	ADJ
taxlaw-2815	903	33	deduction	deduction	NOUN
taxlaw-2815	903	34	for	for	ADP
taxlaw-2815	903	35	“	"	PUNCT
taxlaw-2815	903	36	single	single	ADJ
taxlaw-2815	903	37	”	"	PUNCT
taxlaw-2815	903	38	was	be	AUX
taxlaw-2815	903	39	only	only	ADV
taxlaw-2815	903	40	$	$	SYM
taxlaw-2815	903	41	5,700	5,700	NUM
taxlaw-2815	903	42	.	.	PUNCT
taxlaw-2815	904	1	thus	thus	ADV
taxlaw-2815	904	2	,	,	PUNCT
taxlaw-2815	904	3	his	his	PRON
taxlaw-2815	904	4	taxable	taxable	ADJ
taxlaw-2815	904	5	income	income	NOUN
taxlaw-2815	904	6	is	be	AUX
taxlaw-2815	904	7	$	$	SYM
taxlaw-2815	904	8	2,700	2,700	NUM
taxlaw-2815	904	9	less	less	ADJ
taxlaw-2815	904	10	in	in	ADP
taxlaw-2815	904	11	scenario	scenario	NOUN
taxlaw-2815	904	12	4	4	NUM
taxlaw-2815	904	13	than	than	ADP
taxlaw-2815	904	14	in	in	ADP
taxlaw-2815	904	15	scenario	scenario	NOUN
taxlaw-2815	904	16	3	3	NUM
taxlaw-2815	904	17	.	.	PUNCT
taxlaw-2815	905	1	in	in	ADP
taxlaw-2815	905	2	turn	turn	NOUN
taxlaw-2815	905	3	,	,	PUNCT
taxlaw-2815	905	4	this	this	DET
taxlaw-2815	905	5	lower	low	ADJ
taxlaw-2815	905	6	taxable	taxable	ADJ
taxlaw-2815	905	7	income	income	NOUN
taxlaw-2815	905	8	reduces	reduce	VERB
taxlaw-2815	905	9	his	his	PRON
taxlaw-2815	905	10	preliminary	preliminary	ADJ
taxlaw-2815	905	11	tax	tax	NOUN
taxlaw-2815	905	12	liability	liability	NOUN
taxlaw-2815	905	13	by	by	ADP
taxlaw-2815	905	14	$	$	SYM
taxlaw-2815	905	15	270	270	NUM
taxlaw-2815	905	16	,	,	PUNCT
taxlaw-2815	905	17	which	which	PRON
taxlaw-2815	905	18	creates	create	VERB
taxlaw-2815	905	19	a	a	DET
taxlaw-2815	905	20	corresponding	corresponding	ADJ
taxlaw-2815	905	21	$	$	SYM
taxlaw-2815	905	22	270	270	NUM
taxlaw-2815	905	23	increase	increase	NOUN
taxlaw-2815	905	24	in	in	ADP
taxlaw-2815	905	25	his	his	PRON
taxlaw-2815	905	26	refundable	refundable	ADJ
taxlaw-2815	905	27	additional	additional	ADJ
taxlaw-2815	905	28	child	child	NOUN
taxlaw-2815	905	29	tax	tax	NOUN
taxlaw-2815	905	30	credit	credit	NOUN
taxlaw-2815	905	31	.	.	PUNCT
taxlaw-2815	906	1	the	the	DET
taxlaw-2815	906	2	father	father	NOUN
taxlaw-2815	906	3	’s	’s	PART
taxlaw-2815	906	4	preliminary	preliminary	ADJ
taxlaw-2815	906	5	tax	tax	NOUN
taxlaw-2815	906	6	of	of	ADP
taxlaw-2815	906	7	$	$	SYM
taxlaw-2815	906	8	568	568	NUM
taxlaw-2815	906	9	is	be	AUX
taxlaw-2815	906	10	eliminated	eliminate	VERB
taxlaw-2815	906	11	by	by	ADP
taxlaw-2815	906	12	the	the	DET
taxlaw-2815	906	13	child	child	NOUN
taxlaw-2815	906	14	tax	tax	NOUN
taxlaw-2815	906	15	credit	credit	NOUN
taxlaw-2815	906	16	,	,	PUNCT
taxlaw-2815	906	17	and	and	CCONJ
taxlaw-2815	906	18	his	his	PRON
taxlaw-2815	906	19	$	$	SYM
taxlaw-2815	906	20	4,662	4,662	NUM
taxlaw-2815	906	21	refund	refund	NOUN
taxlaw-2815	906	22	consists	consist	VERB
taxlaw-2815	906	23	of	of	ADP
taxlaw-2815	906	24	a	a	DET
taxlaw-2815	906	25	$	$	SYM
taxlaw-2815	906	26	3,230	3,230	NUM
taxlaw-2815	906	27	earned	earn	VERB
taxlaw-2815	906	28	income	income	NOUN
taxlaw-2815	906	29	credit	credit	NOUN
taxlaw-2815	906	30	and	and	CCONJ
taxlaw-2815	906	31	a	a	DET
taxlaw-2815	906	32	$	$	SYM
taxlaw-2815	906	33	1,432	1,432	NUM
taxlaw-2815	906	34	additional	additional	ADJ
taxlaw-2815	906	35	child	child	NOUN
taxlaw-2815	906	36	tax	tax	NOUN
taxlaw-2815	906	37	credit	credit	NOUN
taxlaw-2815	906	38	.	.	PUNCT
taxlaw-2815	907	1	130	130	NUM
taxlaw-2815	907	2	columbia	columbia	PROPN
taxlaw-2815	907	3	journal	journal	PROPN
taxlaw-2815	907	4	of	of	ADP
taxlaw-2815	907	5	tax	tax	NOUN
taxlaw-2815	907	6	law	law	NOUN
taxlaw-2815	907	7	[	[	X
taxlaw-2815	907	8	vol.4:94	vol.4:94	NOUN
taxlaw-2815	907	9	1	1	NUM
taxlaw-2815	907	10	.	.	PUNCT
taxlaw-2815	907	11	isolating	isolate	VERB
taxlaw-2815	907	12	the	the	DET
taxlaw-2815	907	13	impact	impact	NOUN
taxlaw-2815	907	14	of	of	ADP
taxlaw-2815	907	15	the	the	DET
taxlaw-2815	907	16	earned	earn	VERB
taxlaw-2815	907	17	income	income	NOUN
taxlaw-2815	907	18	credit	credit	NOUN
taxlaw-2815	907	19	in	in	ADP
taxlaw-2815	907	20	the	the	DET
taxlaw-2815	907	21	lowincome	lowincome	NOUN
taxlaw-2815	907	22	context	context	NOUN
taxlaw-2815	907	23	scenarios	scenario	NOUN
taxlaw-2815	907	24	1	1	NUM
taxlaw-2815	907	25	to	to	PART
taxlaw-2815	907	26	4	4	NUM
taxlaw-2815	907	27	highlight	highlight	VERB
taxlaw-2815	907	28	some	some	DET
taxlaw-2815	907	29	disturbing	disturbing	ADJ
taxlaw-2815	907	30	inconsistencies	inconsistency	NOUN
taxlaw-2815	907	31	with	with	ADP
taxlaw-2815	907	32	the	the	DET
taxlaw-2815	907	33	intended	intended	ADJ
taxlaw-2815	907	34	tax	tax	NOUN
taxlaw-2815	907	35	policy	policy	NOUN
taxlaw-2815	907	36	,	,	PUNCT
taxlaw-2815	907	37	all	all	PRON
taxlaw-2815	907	38	stemming	stem	VERB
taxlaw-2815	907	39	from	from	ADP
taxlaw-2815	907	40	the	the	DET
taxlaw-2815	907	41	complexity	complexity	NOUN
taxlaw-2815	907	42	and	and	CCONJ
taxlaw-2815	907	43	the	the	DET
taxlaw-2815	907	44	value	value	NOUN
taxlaw-2815	907	45	of	of	ADP
taxlaw-2815	907	46	the	the	DET
taxlaw-2815	907	47	refundable	refundable	ADJ
taxlaw-2815	907	48	earned	earn	VERB
taxlaw-2815	907	49	income	income	NOUN
taxlaw-2815	907	50	credit	credit	NOUN
taxlaw-2815	907	51	in	in	ADP
taxlaw-2815	907	52	its	its	PRON
taxlaw-2815	907	53	current	current	ADJ
taxlaw-2815	907	54	incarnation	incarnation	NOUN
taxlaw-2815	907	55	.	.	PUNCT
taxlaw-2815	908	1	first	first	ADV
taxlaw-2815	908	2	,	,	PUNCT
taxlaw-2815	908	3	why	why	SCONJ
taxlaw-2815	908	4	should	should	AUX
taxlaw-2815	908	5	taxpayers	taxpayer	NOUN
taxlaw-2815	908	6	be	be	AUX
taxlaw-2815	908	7	ineligible	ineligible	ADJ
taxlaw-2815	908	8	for	for	ADP
taxlaw-2815	908	9	the	the	DET
taxlaw-2815	908	10	earned	earn	VERB
taxlaw-2815	908	11	income	income	NOUN
taxlaw-2815	908	12	credit	credit	NOUN
taxlaw-2815	908	13	merely	merely	ADV
taxlaw-2815	908	14	because	because	SCONJ
taxlaw-2815	908	15	they	they	PRON
taxlaw-2815	908	16	file	file	VERB
taxlaw-2815	908	17	separately	separately	ADV
taxlaw-2815	908	18	,	,	PUNCT
taxlaw-2815	908	19	if	if	SCONJ
taxlaw-2815	908	20	they	they	PRON
taxlaw-2815	908	21	would	would	AUX
taxlaw-2815	908	22	meet	meet	VERB
taxlaw-2815	908	23	the	the	DET
taxlaw-2815	908	24	income	income	NOUN
taxlaw-2815	908	25	limits	limit	NOUN
taxlaw-2815	908	26	for	for	ADP
taxlaw-2815	908	27	eligibility	eligibility	NOUN
taxlaw-2815	908	28	as	as	ADP
taxlaw-2815	908	29	a	a	DET
taxlaw-2815	908	30	couple	couple	NOUN
taxlaw-2815	908	31	?	?	PUNCT
taxlaw-2815	909	1	if	if	SCONJ
taxlaw-2815	909	2	the	the	DET
taxlaw-2815	909	3	couple	couple	NOUN
taxlaw-2815	909	4	wishes	wish	VERB
taxlaw-2815	909	5	to	to	PART
taxlaw-2815	909	6	preserve	preserve	VERB
taxlaw-2815	909	7	separate	separate	ADJ
taxlaw-2815	909	8	liability	liability	NOUN
taxlaw-2815	909	9	,	,	PUNCT
taxlaw-2815	909	10	so	so	SCONJ
taxlaw-2815	909	11	as	as	SCONJ
taxlaw-2815	909	12	to	to	PART
taxlaw-2815	909	13	avoid	avoid	VERB
taxlaw-2815	909	14	the	the	DET
taxlaw-2815	909	15	types	type	NOUN
taxlaw-2815	909	16	of	of	ADP
taxlaw-2815	909	17	legal	legal	ADJ
taxlaw-2815	909	18	difficulties	difficulty	NOUN
taxlaw-2815	909	19	that	that	PRON
taxlaw-2815	909	20	arise	arise	VERB
taxlaw-2815	909	21	under	under	ADP
taxlaw-2815	909	22	joint	joint	ADJ
taxlaw-2815	909	23	and	and	CCONJ
taxlaw-2815	909	24	several	several	ADJ
taxlaw-2815	909	25	liability	liability	NOUN
taxlaw-2815	909	26	,	,	PUNCT
taxlaw-2815	909	27	then	then	ADV
taxlaw-2815	909	28	they	they	PRON
taxlaw-2815	909	29	must	must	AUX
taxlaw-2815	909	30	forsake	forsake	VERB
taxlaw-2815	909	31	their	their	PRON
taxlaw-2815	909	32	earned	earn	VERB
taxlaw-2815	909	33	income	income	NOUN
taxlaw-2815	909	34	credit	credit	NOUN
taxlaw-2815	909	35	eligibility.210	eligibility.210	PROPN
taxlaw-2815	909	36	second	second	ADV
taxlaw-2815	909	37	,	,	PUNCT
taxlaw-2815	909	38	why	why	SCONJ
taxlaw-2815	909	39	should	should	AUX
taxlaw-2815	909	40	an	an	DET
taxlaw-2815	909	41	unmarried	unmarried	ADJ
taxlaw-2815	909	42	couple	couple	NOUN
taxlaw-2815	909	43	living	live	VERB
taxlaw-2815	909	44	together	together	ADV
taxlaw-2815	909	45	receive	receive	VERB
taxlaw-2815	909	46	a	a	DET
taxlaw-2815	909	47	higher	high	ADJ
taxlaw-2815	909	48	total	total	NOUN
taxlaw-2815	909	49	earned	earn	VERB
taxlaw-2815	909	50	income	income	NOUN
taxlaw-2815	909	51	credit	credit	NOUN
taxlaw-2815	909	52	than	than	ADP
taxlaw-2815	909	53	a	a	DET
taxlaw-2815	909	54	similarly	similarly	ADV
taxlaw-2815	909	55	situated	situate	VERB
taxlaw-2815	909	56	married	married	ADJ
taxlaw-2815	909	57	couple	couple	NOUN
taxlaw-2815	909	58	?	?	PUNCT
taxlaw-2815	910	1	a	a	DET
taxlaw-2815	910	2	couple	couple	NOUN
taxlaw-2815	910	3	sharing	share	VERB
taxlaw-2815	910	4	household	household	NOUN
taxlaw-2815	910	5	expenses	expense	NOUN
taxlaw-2815	910	6	will	will	AUX
taxlaw-2815	910	7	face	face	VERB
taxlaw-2815	910	8	the	the	DET
taxlaw-2815	910	9	same	same	ADJ
taxlaw-2815	910	10	household	household	NOUN
taxlaw-2815	910	11	costs	cost	NOUN
taxlaw-2815	910	12	irrespective	irrespective	ADV
taxlaw-2815	910	13	of	of	ADP
taxlaw-2815	910	14	marital	marital	ADJ
taxlaw-2815	910	15	status	status	NOUN
taxlaw-2815	910	16	,	,	PUNCT
taxlaw-2815	910	17	but	but	CCONJ
taxlaw-2815	910	18	the	the	DET
taxlaw-2815	910	19	unmarried	unmarried	ADJ
taxlaw-2815	910	20	couple	couple	NOUN
taxlaw-2815	910	21	benefits	benefit	NOUN
taxlaw-2815	910	22	more	more	ADJ
taxlaw-2815	910	23	in	in	ADP
taxlaw-2815	910	24	this	this	DET
taxlaw-2815	910	25	case	case	NOUN
taxlaw-2815	910	26	.	.	PUNCT
taxlaw-2815	911	1	this	this	DET
taxlaw-2815	911	2	scenario	scenario	NOUN
taxlaw-2815	911	3	demonstrates	demonstrate	VERB
taxlaw-2815	911	4	a	a	DET
taxlaw-2815	911	5	financial	financial	ADJ
taxlaw-2815	911	6	disincentive	disincentive	NOUN
taxlaw-2815	911	7	for	for	SCONJ
taxlaw-2815	911	8	the	the	DET
taxlaw-2815	911	9	couple	couple	NOUN
taxlaw-2815	911	10	to	to	PART
taxlaw-2815	911	11	marry	marry	VERB
taxlaw-2815	911	12	.	.	PUNCT
taxlaw-2815	912	1	one	one	NUM
taxlaw-2815	912	2	reason	reason	NOUN
taxlaw-2815	912	3	for	for	ADP
taxlaw-2815	912	4	these	these	DET
taxlaw-2815	912	5	inconsistencies	inconsistency	NOUN
taxlaw-2815	912	6	in	in	ADP
taxlaw-2815	912	7	tax	tax	NOUN
taxlaw-2815	912	8	policy	policy	NOUN
taxlaw-2815	912	9	is	be	AUX
taxlaw-2815	912	10	that	that	SCONJ
taxlaw-2815	912	11	the	the	DET
taxlaw-2815	912	12	earned	earn	VERB
taxlaw-2815	912	13	income	income	NOUN
taxlaw-2815	912	14	credit	credit	NOUN
taxlaw-2815	912	15	was	be	AUX
taxlaw-2815	912	16	introduced	introduce	VERB
taxlaw-2815	912	17	decades	decade	NOUN
taxlaw-2815	912	18	after	after	ADP
taxlaw-2815	912	19	joint	joint	ADJ
taxlaw-2815	912	20	and	and	CCONJ
taxlaw-2815	912	21	several	several	ADJ
taxlaw-2815	912	22	liability	liability	NOUN
taxlaw-2815	912	23	,	,	PUNCT
taxlaw-2815	912	24	and	and	CCONJ
taxlaw-2815	912	25	the	the	DET
taxlaw-2815	912	26	original	original	ADJ
taxlaw-2815	912	27	purpose	purpose	NOUN
taxlaw-2815	912	28	and	and	CCONJ
taxlaw-2815	912	29	scope	scope	NOUN
taxlaw-2815	912	30	of	of	ADP
taxlaw-2815	912	31	the	the	DET
taxlaw-2815	912	32	earned	earn	VERB
taxlaw-2815	912	33	income	income	NOUN
taxlaw-2815	912	34	credit	credit	NOUN
taxlaw-2815	912	35	were	be	AUX
taxlaw-2815	912	36	quite	quite	ADV
taxlaw-2815	912	37	different	different	ADJ
taxlaw-2815	912	38	than	than	ADP
taxlaw-2815	912	39	what	what	PRON
taxlaw-2815	912	40	the	the	DET
taxlaw-2815	912	41	program	program	NOUN
taxlaw-2815	912	42	accomplishes	accomplish	VERB
taxlaw-2815	912	43	today	today	NOUN
taxlaw-2815	912	44	.	.	PUNCT
taxlaw-2815	913	1	the	the	DET
taxlaw-2815	913	2	earned	earn	VERB
taxlaw-2815	913	3	income	income	NOUN
taxlaw-2815	913	4	credit	credit	NOUN
taxlaw-2815	913	5	was	be	AUX
taxlaw-2815	913	6	first	first	ADV
taxlaw-2815	913	7	introduced	introduce	VERB
taxlaw-2815	913	8	in	in	ADP
taxlaw-2815	913	9	the	the	DET
taxlaw-2815	913	10	tax	tax	NOUN
taxlaw-2815	913	11	reduction	reduction	NOUN
taxlaw-2815	913	12	act	act	NOUN
taxlaw-2815	913	13	of	of	ADP
taxlaw-2815	913	14	1975	1975	NUM
taxlaw-2815	913	15	,	,	PUNCT
taxlaw-2815	913	16	which	which	PRON
taxlaw-2815	913	17	was	be	AUX
taxlaw-2815	913	18	a	a	DET
taxlaw-2815	913	19	temporary	temporary	ADJ
taxlaw-2815	913	20	stimulus	stimulus	ADJ
taxlaw-2815	913	21	measure	measure	NOUN
taxlaw-2815	913	22	enacted	enact	VERB
taxlaw-2815	913	23	to	to	PART
taxlaw-2815	913	24	address	address	VERB
taxlaw-2815	913	25	the	the	DET
taxlaw-2815	913	26	weak	weak	ADJ
taxlaw-2815	913	27	economy	economy	NOUN
taxlaw-2815	913	28	and	and	CCONJ
taxlaw-2815	913	29	high	high	ADJ
taxlaw-2815	913	30	unemployment	unemployment	NOUN
taxlaw-2815	913	31	at	at	ADP
taxlaw-2815	913	32	the	the	DET
taxlaw-2815	913	33	time.211	time.211	NOUN
taxlaw-2815	913	34	the	the	DET
taxlaw-2815	913	35	earned	earn	VERB
taxlaw-2815	913	36	income	income	NOUN
taxlaw-2815	913	37	credit	credit	NOUN
taxlaw-2815	913	38	itself	itself	PRON
taxlaw-2815	913	39	was	be	AUX
taxlaw-2815	913	40	to	to	PART
taxlaw-2815	913	41	be	be	AUX
taxlaw-2815	913	42	temporary	temporary	ADJ
taxlaw-2815	913	43	:	:	PUNCT
taxlaw-2815	913	44	as	as	SCONJ
taxlaw-2815	913	45	originally	originally	ADV
taxlaw-2815	913	46	enacted	enact	VERB
taxlaw-2815	913	47	,	,	PUNCT
taxlaw-2815	913	48	it	it	PRON
taxlaw-2815	913	49	was	be	AUX
taxlaw-2815	913	50	effective	effective	ADJ
taxlaw-2815	913	51	only	only	ADV
taxlaw-2815	913	52	for	for	ADP
taxlaw-2815	913	53	tax	tax	NOUN
taxlaw-2815	913	54	year	year	NOUN
taxlaw-2815	914	1	1975.212	1975.212	PROPN
taxlaw-2815	914	2	the	the	DET
taxlaw-2815	914	3	legislative	legislative	ADJ
taxlaw-2815	914	4	history	history	NOUN
taxlaw-2815	914	5	describes	describe	VERB
taxlaw-2815	914	6	the	the	DET
taxlaw-2815	914	7	credit	credit	NOUN
taxlaw-2815	914	8	as	as	ADP
taxlaw-2815	914	9	appearing	appear	VERB
taxlaw-2815	914	10	to	to	PART
taxlaw-2815	914	11	have	have	VERB
taxlaw-2815	914	12	the	the	DET
taxlaw-2815	914	13	same	same	ADJ
taxlaw-2815	914	14	two	two	NUM
taxlaw-2815	914	15	objectives	objective	NOUN
taxlaw-2815	914	16	as	as	ADP
taxlaw-2815	914	17	the	the	DET
taxlaw-2815	914	18	work	work	NOUN
taxlaw-2815	914	19	bonus	bonus	NOUN
taxlaw-2815	914	20	plan	plan	NOUN
taxlaw-2815	914	21	that	that	PRON
taxlaw-2815	914	22	had	have	AUX
taxlaw-2815	914	23	been	be	AUX
taxlaw-2815	914	24	proposed	propose	VERB
taxlaw-2815	914	25	several	several	ADJ
taxlaw-2815	914	26	times	time	NOUN
taxlaw-2815	914	27	and	and	CCONJ
taxlaw-2815	914	28	not	not	PART
taxlaw-2815	914	29	passed	pass	VERB
taxlaw-2815	914	30	:	:	PUNCT
taxlaw-2815	914	31	(	(	PUNCT
taxlaw-2815	914	32	1	1	X
taxlaw-2815	914	33	)	)	PUNCT
taxlaw-2815	914	34	“	"	PUNCT
taxlaw-2815	914	35	as	as	ADP
taxlaw-2815	914	36	a	a	DET
taxlaw-2815	914	37	way	way	NOUN
taxlaw-2815	914	38	of	of	ADP
taxlaw-2815	914	39	decreasing	decrease	VERB
taxlaw-2815	914	40	work	work	NOUN
taxlaw-2815	914	41	disincentives	disincentive	NOUN
taxlaw-2815	914	42	”	"	PUNCT
taxlaw-2815	914	43	for	for	ADP
taxlaw-2815	914	44	persons	person	NOUN
taxlaw-2815	914	45	on	on	ADP
taxlaw-2815	914	46	welfare	welfare	NOUN
taxlaw-2815	914	47	;	;	PUNCT
taxlaw-2815	914	48	and	and	CCONJ
taxlaw-2815	914	49	(	(	PUNCT
taxlaw-2815	914	50	2	2	X
taxlaw-2815	914	51	)	)	PUNCT
taxlaw-2815	914	52	as	as	ADP
taxlaw-2815	914	53	a	a	DET
taxlaw-2815	914	54	way	way	NOUN
taxlaw-2815	914	55	of	of	ADP
taxlaw-2815	914	56	addressing	address	VERB
taxlaw-2815	914	57	the	the	DET
taxlaw-2815	914	58	regressive	regressive	ADJ
taxlaw-2815	914	59	nature	nature	NOUN
taxlaw-2815	914	60	of	of	ADP
taxlaw-2815	914	61	social	social	ADJ
taxlaw-2815	914	62	security	security	NOUN
taxlaw-2815	914	63	taxes.213	taxes.213	NOUN
taxlaw-2815	914	64	the	the	DET
taxlaw-2815	914	65	maximum	maximum	ADV
taxlaw-2815	914	66	earned	earn	VERB
taxlaw-2815	914	67	income	income	NOUN
taxlaw-2815	914	68	credit	credit	NOUN
taxlaw-2815	914	69	available	available	ADJ
taxlaw-2815	914	70	in	in	ADP
taxlaw-2815	914	71	1975	1975	NUM
taxlaw-2815	914	72	was	be	AUX
taxlaw-2815	914	73	$	$	SYM
taxlaw-2815	914	74	400	400	NUM
taxlaw-2815	914	75	,	,	PUNCT
taxlaw-2815	914	76	and	and	CCONJ
taxlaw-2815	914	77	it	it	PRON
taxlaw-2815	914	78	was	be	AUX
taxlaw-2815	914	79	available	available	ADJ
taxlaw-2815	914	80	only	only	ADV
taxlaw-2815	914	81	to	to	ADP
taxlaw-2815	914	82	low	low	ADJ
taxlaw-2815	914	83	-	-	PUNCT
taxlaw-2815	914	84	income	income	NOUN
taxlaw-2815	914	85	taxpayers	taxpayer	NOUN
taxlaw-2815	914	86	(	(	PUNCT
taxlaw-2815	914	87	both	both	CCONJ
taxlaw-2815	914	88	unmarried	unmarried	ADJ
taxlaw-2815	914	89	and	and	CCONJ
taxlaw-2815	914	90	married	marry	VERB
taxlaw-2815	914	91	)	)	PUNCT
taxlaw-2815	914	92	with	with	ADP
taxlaw-2815	914	93	a	a	DET
taxlaw-2815	914	94	dependent	dependent	ADJ
taxlaw-2815	914	95	child	child	NOUN
taxlaw-2815	914	96	in	in	ADP
taxlaw-2815	914	97	their	their	PRON
taxlaw-2815	914	98	household.214	household.214	NOUN
taxlaw-2815	914	99	the	the	DET
taxlaw-2815	914	100	credit	credit	NOUN
taxlaw-2815	914	101	began	begin	VERB
taxlaw-2815	914	102	to	to	PART
taxlaw-2815	914	103	phase	phase	VERB
taxlaw-2815	914	104	out	out	ADP
taxlaw-2815	914	105	if	if	SCONJ
taxlaw-2815	914	106	the	the	DET
taxlaw-2815	914	107	taxpayer	taxpayer	NOUN
taxlaw-2815	914	108	’s	’s	PART
taxlaw-2815	914	109	adjusted	adjust	VERB
taxlaw-2815	914	110	gross	gross	ADJ
taxlaw-2815	914	111	income	income	NOUN
taxlaw-2815	914	112	exceeded	exceed	VERB
taxlaw-2815	914	113	$	$	SYM
taxlaw-2815	914	114	4,000	4,000	NUM
taxlaw-2815	914	115	,	,	PUNCT
taxlaw-2815	914	116	and	and	CCONJ
taxlaw-2815	914	117	a	a	DET
taxlaw-2815	914	118	taxpayer	taxpayer	NOUN
taxlaw-2815	914	119	with	with	ADP
taxlaw-2815	914	120	an	an	DET
taxlaw-2815	914	121	adjusted	adjust	VERB
taxlaw-2815	914	122	gross	gross	ADJ
taxlaw-2815	914	123	income	income	NOUN
taxlaw-2815	914	124	of	of	ADP
taxlaw-2815	914	125	$	$	SYM
taxlaw-2815	914	126	8,000	8,000	NUM
taxlaw-2815	914	127	or	or	CCONJ
taxlaw-2815	914	128	more	more	ADJ
taxlaw-2815	914	129	would	would	AUX
taxlaw-2815	914	130	receive	receive	VERB
taxlaw-2815	914	131	no	no	DET
taxlaw-2815	914	132	credit	credit	NOUN
taxlaw-2815	914	133	at	at	ADV
taxlaw-2815	914	134	all	all	ADV
taxlaw-2815	914	135	.	.	PUNCT
taxlaw-2815	915	1	as	as	SCONJ
taxlaw-2815	915	2	is	be	AUX
taxlaw-2815	915	3	still	still	ADV
taxlaw-2815	915	4	the	the	DET
taxlaw-2815	915	5	case	case	NOUN
taxlaw-2815	915	6	today	today	NOUN
taxlaw-2815	915	7	,	,	PUNCT
taxlaw-2815	915	8	210	210	NUM
taxlaw-2815	915	9	in	in	ADP
taxlaw-2815	915	10	the	the	DET
taxlaw-2815	915	11	case	case	NOUN
taxlaw-2815	915	12	of	of	ADP
taxlaw-2815	915	13	a	a	DET
taxlaw-2815	915	14	married	married	ADJ
taxlaw-2815	915	15	couple	couple	NOUN
taxlaw-2815	915	16	,	,	PUNCT
taxlaw-2815	915	17	both	both	DET
taxlaw-2815	915	18	spouses	spouse	NOUN
taxlaw-2815	915	19	’	'	PUNCT
taxlaw-2815	915	20	incomes	income	NOUN
taxlaw-2815	915	21	must	must	AUX
taxlaw-2815	915	22	be	be	AUX
taxlaw-2815	915	23	considered	consider	VERB
taxlaw-2815	915	24	when	when	SCONJ
taxlaw-2815	915	25	determining	determine	VERB
taxlaw-2815	915	26	earned	earn	VERB
taxlaw-2815	915	27	income	income	NOUN
taxlaw-2815	915	28	credit	credit	NOUN
taxlaw-2815	915	29	eligibility	eligibility	NOUN
taxlaw-2815	915	30	.	.	PUNCT
taxlaw-2815	916	1	if	if	SCONJ
taxlaw-2815	916	2	,	,	PUNCT
taxlaw-2815	916	3	however	however	ADV
taxlaw-2815	916	4	,	,	PUNCT
taxlaw-2815	916	5	the	the	DET
taxlaw-2815	916	6	spouses	spouse	NOUN
taxlaw-2815	916	7	’	'	PUNCT
taxlaw-2815	916	8	aggregate	aggregate	ADJ
taxlaw-2815	916	9	income	income	NOUN
taxlaw-2815	916	10	is	be	AUX
taxlaw-2815	916	11	within	within	ADP
taxlaw-2815	916	12	the	the	DET
taxlaw-2815	916	13	income	income	NOUN
taxlaw-2815	916	14	limits	limit	NOUN
taxlaw-2815	916	15	,	,	PUNCT
taxlaw-2815	916	16	it	it	PRON
taxlaw-2815	916	17	does	do	AUX
taxlaw-2815	916	18	not	not	PART
taxlaw-2815	916	19	seem	seem	VERB
taxlaw-2815	916	20	fair	fair	ADJ
taxlaw-2815	916	21	to	to	PART
taxlaw-2815	916	22	deny	deny	VERB
taxlaw-2815	916	23	both	both	DET
taxlaw-2815	916	24	spouses	spouse	NOUN
taxlaw-2815	916	25	the	the	DET
taxlaw-2815	916	26	earned	earn	VERB
taxlaw-2815	916	27	income	income	NOUN
taxlaw-2815	916	28	credit	credit	NOUN
taxlaw-2815	916	29	for	for	ADP
taxlaw-2815	916	30	filing	file	VERB
taxlaw-2815	916	31	separately	separately	ADV
taxlaw-2815	916	32	.	.	PUNCT
taxlaw-2815	917	1	however	however	ADV
taxlaw-2815	917	2	,	,	PUNCT
taxlaw-2815	917	3	a	a	DET
taxlaw-2815	917	4	problem	problem	NOUN
taxlaw-2815	917	5	may	may	AUX
taxlaw-2815	917	6	arise	arise	VERB
taxlaw-2815	917	7	later	later	ADV
taxlaw-2815	917	8	if	if	SCONJ
taxlaw-2815	917	9	one	one	NUM
taxlaw-2815	917	10	spouse	spouse	NOUN
taxlaw-2815	917	11	is	be	AUX
taxlaw-2815	917	12	determined	determine	VERB
taxlaw-2815	917	13	to	to	PART
taxlaw-2815	917	14	have	have	AUX
taxlaw-2815	917	15	understated	understate	VERB
taxlaw-2815	917	16	his	his	PRON
taxlaw-2815	917	17	or	or	CCONJ
taxlaw-2815	917	18	her	her	PRON
taxlaw-2815	917	19	income	income	NOUN
taxlaw-2815	917	20	.	.	PUNCT
taxlaw-2815	918	1	if	if	SCONJ
taxlaw-2815	918	2	in	in	ADP
taxlaw-2815	918	3	fact	fact	NOUN
taxlaw-2815	918	4	the	the	DET
taxlaw-2815	918	5	husband	husband	NOUN
taxlaw-2815	918	6	earned	earn	VERB
taxlaw-2815	918	7	not	not	PART
taxlaw-2815	918	8	$	$	SYM
taxlaw-2815	918	9	25,000	25,000	NUM
taxlaw-2815	918	10	but	but	CCONJ
taxlaw-2815	918	11	$	$	SYM
taxlaw-2815	918	12	50,000	50,000	NUM
taxlaw-2815	918	13	,	,	PUNCT
taxlaw-2815	918	14	then	then	ADV
taxlaw-2815	918	15	neither	neither	DET
taxlaw-2815	918	16	spouse	spouse	NOUN
taxlaw-2815	918	17	should	should	AUX
taxlaw-2815	918	18	be	be	AUX
taxlaw-2815	918	19	eligible	eligible	ADJ
taxlaw-2815	918	20	under	under	ADP
taxlaw-2815	918	21	current	current	ADJ
taxlaw-2815	918	22	law	law	NOUN
taxlaw-2815	918	23	.	.	PUNCT
taxlaw-2815	919	1	if	if	SCONJ
taxlaw-2815	919	2	married	marry	VERB
taxlaw-2815	919	3	taxpayers	taxpayer	NOUN
taxlaw-2815	919	4	filing	file	VERB
taxlaw-2815	919	5	separately	separately	ADV
taxlaw-2815	919	6	were	be	AUX
taxlaw-2815	919	7	allowed	allow	VERB
taxlaw-2815	919	8	the	the	DET
taxlaw-2815	919	9	earned	earn	VERB
taxlaw-2815	919	10	income	income	NOUN
taxlaw-2815	919	11	credit	credit	NOUN
taxlaw-2815	919	12	,	,	PUNCT
taxlaw-2815	919	13	but	but	CCONJ
taxlaw-2815	919	14	were	be	AUX
taxlaw-2815	919	15	later	later	ADV
taxlaw-2815	919	16	ineligible	ineligible	ADJ
taxlaw-2815	919	17	due	due	ADP
taxlaw-2815	919	18	to	to	ADP
taxlaw-2815	919	19	underreporting	underreporte	VERB
taxlaw-2815	919	20	by	by	ADP
taxlaw-2815	919	21	one	one	NUM
taxlaw-2815	919	22	spouse	spouse	NOUN
taxlaw-2815	919	23	,	,	PUNCT
taxlaw-2815	919	24	it	it	PRON
taxlaw-2815	919	25	would	would	AUX
taxlaw-2815	919	26	affect	affect	VERB
taxlaw-2815	919	27	both	both	DET
taxlaw-2815	919	28	spouses	spouse	NOUN
taxlaw-2815	919	29	’	'	PUNCT
taxlaw-2815	919	30	earned	earn	VERB
taxlaw-2815	919	31	income	income	NOUN
taxlaw-2815	919	32	credit	credit	NOUN
taxlaw-2815	919	33	eligibility	eligibility	NOUN
taxlaw-2815	919	34	.	.	PUNCT
taxlaw-2815	920	1	should	should	AUX
taxlaw-2815	920	2	the	the	DET
taxlaw-2815	920	3	underreporting	underreporting	NOUN
taxlaw-2815	920	4	spouse	spouse	NOUN
taxlaw-2815	920	5	bear	bear	VERB
taxlaw-2815	920	6	the	the	DET
taxlaw-2815	920	7	sole	sole	ADJ
taxlaw-2815	920	8	responsibility	responsibility	NOUN
taxlaw-2815	920	9	,	,	PUNCT
taxlaw-2815	920	10	including	include	VERB
taxlaw-2815	920	11	the	the	DET
taxlaw-2815	920	12	liability	liability	NOUN
taxlaw-2815	920	13	arising	arise	VERB
taxlaw-2815	920	14	from	from	ADP
taxlaw-2815	920	15	the	the	DET
taxlaw-2815	920	16	other	other	ADJ
taxlaw-2815	920	17	spouse	spouse	NOUN
taxlaw-2815	920	18	’s	’s	PART
taxlaw-2815	920	19	incorrect	incorrect	ADJ
taxlaw-2815	920	20	receipt	receipt	NOUN
taxlaw-2815	920	21	of	of	ADP
taxlaw-2815	920	22	the	the	DET
taxlaw-2815	920	23	earned	earn	VERB
taxlaw-2815	920	24	income	income	NOUN
taxlaw-2815	920	25	credit	credit	NOUN
taxlaw-2815	920	26	?	?	PUNCT
taxlaw-2815	921	1	211	211	NUM
taxlaw-2815	921	2	see	see	VERB
taxlaw-2815	921	3	generally	generally	ADV
taxlaw-2815	921	4	h.r	h.r	PROPN
taxlaw-2815	921	5	.	.	PROPN
taxlaw-2815	921	6	rep	rep	PROPN
taxlaw-2815	921	7	.	.	PROPN
taxlaw-2815	921	8	no	no	INTJ
taxlaw-2815	921	9	.	.	NOUN
taxlaw-2815	922	1	94	94	NUM
taxlaw-2815	922	2	-	-	SYM
taxlaw-2815	922	3	19	19	NUM
taxlaw-2815	922	4	(	(	PUNCT
taxlaw-2815	922	5	1975	1975	NUM
taxlaw-2815	922	6	)	)	PUNCT
taxlaw-2815	922	7	.	.	PUNCT
taxlaw-2815	923	1	212	212	NUM
taxlaw-2815	923	2	tax	tax	NOUN
taxlaw-2815	923	3	reduction	reduction	NOUN
taxlaw-2815	923	4	act	act	NOUN
taxlaw-2815	923	5	of	of	ADP
taxlaw-2815	923	6	1975	1975	NUM
taxlaw-2815	923	7	,	,	PUNCT
taxlaw-2815	923	8	pub	pub	NOUN
taxlaw-2815	923	9	.	.	PUNCT
taxlaw-2815	924	1	l.	l.	PROPN
taxlaw-2815	924	2	no	no	INTJ
taxlaw-2815	924	3	.	.	PROPN
taxlaw-2815	925	1	94	94	NUM
taxlaw-2815	925	2	-	-	SYM
taxlaw-2815	925	3	12	12	NUM
taxlaw-2815	925	4	,	,	PUNCT
taxlaw-2815	925	5	§	§	PROPN
taxlaw-2815	925	6	209(b	209(b	PROPN
taxlaw-2815	925	7	)	)	PUNCT
taxlaw-2815	925	8	,	,	PUNCT
taxlaw-2815	925	9	89	89	NUM
taxlaw-2815	925	10	stat	stat	NOUN
taxlaw-2815	925	11	.	.	PUNCT
taxlaw-2815	926	1	26	26	NUM
taxlaw-2815	926	2	,	,	PUNCT
taxlaw-2815	926	3	35	35	NUM
taxlaw-2815	926	4	.	.	NOUN
taxlaw-2815	927	1	213	213	NUM
taxlaw-2815	927	2	joint	joint	ADJ
taxlaw-2815	927	3	comm	comm	NOUN
taxlaw-2815	927	4	.	.	PUNCT
taxlaw-2815	928	1	on	on	ADP
taxlaw-2815	928	2	internal	internal	ADJ
taxlaw-2815	928	3	revenue	revenue	NOUN
taxlaw-2815	928	4	tax’n	tax’n	NOUN
taxlaw-2815	928	5	,	,	PUNCT
taxlaw-2815	928	6	94th	94th	ADJ
taxlaw-2815	928	7	cong	cong	NOUN
taxlaw-2815	928	8	.	.	PUNCT
taxlaw-2815	929	1	,	,	PUNCT
taxlaw-2815	929	2	analysis	analysis	NOUN
taxlaw-2815	929	3	of	of	ADP
taxlaw-2815	929	4	the	the	DET
taxlaw-2815	929	5	house	house	NOUN
taxlaw-2815	929	6	version	version	NOUN
taxlaw-2815	929	7	of	of	ADP
taxlaw-2815	929	8	the	the	DET
taxlaw-2815	929	9	tax	tax	NOUN
taxlaw-2815	929	10	reduction	reduction	NOUN
taxlaw-2815	929	11	act	act	NOUN
taxlaw-2815	929	12	of	of	ADP
taxlaw-2815	929	13	1975	1975	NUM
taxlaw-2815	929	14	(	(	PUNCT
taxlaw-2815	929	15	h.r	h.r	PROPN
taxlaw-2815	929	16	.	.	PROPN
taxlaw-2815	929	17	2166	2166	NUM
taxlaw-2815	929	18	)	)	PUNCT
taxlaw-2815	929	19	and	and	CCONJ
taxlaw-2815	929	20	possible	possible	ADJ
taxlaw-2815	929	21	alternatives	alternative	NOUN
taxlaw-2815	929	22	33	33	NUM
taxlaw-2815	929	23	(	(	PUNCT
taxlaw-2815	929	24	comm	comm	NOUN
taxlaw-2815	929	25	.	.	PUNCT
taxlaw-2815	930	1	print	print	NOUN
taxlaw-2815	930	2	1975	1975	NUM
taxlaw-2815	930	3	)	)	PUNCT
taxlaw-2815	930	4	.	.	PUNCT
taxlaw-2815	931	1	see	see	VERB
taxlaw-2815	931	2	also	also	ADV
taxlaw-2815	931	3	s.	s.	PROPN
taxlaw-2815	931	4	rep	rep	PROPN
taxlaw-2815	931	5	.	.	PROPN
taxlaw-2815	932	1	no	no	INTJ
taxlaw-2815	932	2	.	.	NOUN
taxlaw-2815	933	1	94	94	NUM
taxlaw-2815	933	2	-	-	SYM
taxlaw-2815	933	3	36	36	NUM
taxlaw-2815	933	4	,	,	PUNCT
taxlaw-2815	933	5	at	at	ADP
taxlaw-2815	933	6	11	11	NUM
taxlaw-2815	933	7	(	(	PUNCT
taxlaw-2815	933	8	1975	1975	NUM
taxlaw-2815	933	9	)	)	PUNCT
taxlaw-2815	933	10	(	(	PUNCT
taxlaw-2815	933	11	elaborating	elaborate	VERB
taxlaw-2815	933	12	on	on	ADP
taxlaw-2815	933	13	the	the	DET
taxlaw-2815	933	14	earned	earn	VERB
taxlaw-2815	933	15	income	income	NOUN
taxlaw-2815	933	16	credit	credit	NOUN
taxlaw-2815	933	17	as	as	SCONJ
taxlaw-2815	933	18	follows	follow	VERB
taxlaw-2815	933	19	:	:	PUNCT
taxlaw-2815	933	20	“	"	PUNCT
taxlaw-2815	933	21	this	this	DET
taxlaw-2815	933	22	new	new	ADJ
taxlaw-2815	933	23	refundable	refundable	ADJ
taxlaw-2815	933	24	credit	credit	NOUN
taxlaw-2815	933	25	will	will	AUX
taxlaw-2815	933	26	provide	provide	VERB
taxlaw-2815	933	27	relief	relief	NOUN
taxlaw-2815	933	28	to	to	ADP
taxlaw-2815	933	29	families	family	NOUN
taxlaw-2815	933	30	who	who	PRON
taxlaw-2815	933	31	currently	currently	ADV
taxlaw-2815	933	32	pay	pay	VERB
taxlaw-2815	933	33	little	little	ADJ
taxlaw-2815	933	34	or	or	CCONJ
taxlaw-2815	933	35	no	no	PRON
taxlaw-2815	933	36	income	income	NOUN
taxlaw-2815	933	37	tax	tax	NOUN
taxlaw-2815	933	38	.	.	PUNCT
taxlaw-2815	934	1	these	these	DET
taxlaw-2815	934	2	people	people	NOUN
taxlaw-2815	934	3	have	have	AUX
taxlaw-2815	934	4	been	be	AUX
taxlaw-2815	934	5	hurt	hurt	VERB
taxlaw-2815	934	6	the	the	DET
taxlaw-2815	934	7	most	most	ADJ
taxlaw-2815	934	8	by	by	ADP
taxlaw-2815	934	9	rising	rise	VERB
taxlaw-2815	934	10	food	food	NOUN
taxlaw-2815	934	11	and	and	CCONJ
taxlaw-2815	934	12	energy	energy	NOUN
taxlaw-2815	934	13	costs	cost	NOUN
taxlaw-2815	934	14	.	.	PUNCT
taxlaw-2815	935	1	also	also	ADV
taxlaw-2815	935	2	,	,	PUNCT
taxlaw-2815	935	3	in	in	ADP
taxlaw-2815	935	4	almost	almost	ADV
taxlaw-2815	935	5	all	all	PRON
taxlaw-2815	935	6	cases	case	NOUN
taxlaw-2815	935	7	,	,	PUNCT
taxlaw-2815	935	8	they	they	PRON
taxlaw-2815	935	9	are	be	AUX
taxlaw-2815	935	10	subject	subject	ADJ
taxlaw-2815	935	11	to	to	ADP
taxlaw-2815	935	12	the	the	DET
taxlaw-2815	935	13	social	social	ADJ
taxlaw-2815	935	14	security	security	NOUN
taxlaw-2815	935	15	payroll	payroll	NOUN
taxlaw-2815	935	16	tax	tax	NOUN
taxlaw-2815	935	17	on	on	ADP
taxlaw-2815	935	18	their	their	PRON
taxlaw-2815	935	19	earnings	earning	NOUN
taxlaw-2815	935	20	.	.	PUNCT
taxlaw-2815	936	1	because	because	SCONJ
taxlaw-2815	936	2	it	it	PRON
taxlaw-2815	936	3	will	will	AUX
taxlaw-2815	936	4	increase	increase	VERB
taxlaw-2815	936	5	their	their	PRON
taxlaw-2815	936	6	after	after	ADP
taxlaw-2815	936	7	-	-	PUNCT
taxlaw-2815	936	8	tax	tax	NOUN
taxlaw-2815	936	9	earnings	earning	NOUN
taxlaw-2815	936	10	,	,	PUNCT
taxlaw-2815	936	11	the	the	DET
taxlaw-2815	936	12	new	new	ADJ
taxlaw-2815	936	13	credit	credit	NOUN
taxlaw-2815	936	14	,	,	PUNCT
taxlaw-2815	936	15	in	in	ADP
taxlaw-2815	936	16	effect	effect	NOUN
taxlaw-2815	936	17	,	,	PUNCT
taxlaw-2815	936	18	provides	provide	VERB
taxlaw-2815	936	19	an	an	DET
taxlaw-2815	936	20	added	add	VERB
taxlaw-2815	936	21	bonus	bonus	NOUN
taxlaw-2815	936	22	or	or	CCONJ
taxlaw-2815	936	23	incentive	incentive	NOUN
taxlaw-2815	936	24	for	for	SCONJ
taxlaw-2815	936	25	low	low	ADJ
taxlaw-2815	936	26	-	-	PUNCT
taxlaw-2815	936	27	income	income	NOUN
taxlaw-2815	936	28	people	people	NOUN
taxlaw-2815	936	29	to	to	PART
taxlaw-2815	936	30	work	work	VERB
taxlaw-2815	936	31	,	,	PUNCT
taxlaw-2815	936	32	and	and	CCONJ
taxlaw-2815	936	33	therefore	therefore	ADV
taxlaw-2815	936	34	,	,	PUNCT
taxlaw-2815	936	35	should	should	AUX
taxlaw-2815	936	36	be	be	AUX
taxlaw-2815	936	37	of	of	ADP
taxlaw-2815	936	38	importance	importance	NOUN
taxlaw-2815	936	39	in	in	ADP
taxlaw-2815	936	40	inducing	induce	VERB
taxlaw-2815	936	41	individuals	individual	NOUN
taxlaw-2815	936	42	with	with	ADP
taxlaw-2815	936	43	families	family	NOUN
taxlaw-2815	936	44	receiving	receive	VERB
taxlaw-2815	936	45	federal	federal	ADJ
taxlaw-2815	936	46	assistance	assistance	NOUN
taxlaw-2815	936	47	to	to	PART
taxlaw-2815	936	48	support	support	VERB
taxlaw-2815	936	49	themselves	themselves	PRON
taxlaw-2815	936	50	.	.	PUNCT
taxlaw-2815	937	1	moreover	moreover	ADV
taxlaw-2815	937	2	,	,	PUNCT
taxlaw-2815	937	3	the	the	DET
taxlaw-2815	937	4	refundable	refundable	ADJ
taxlaw-2815	937	5	credit	credit	NOUN
taxlaw-2815	937	6	is	be	AUX
taxlaw-2815	937	7	expected	expect	VERB
taxlaw-2815	937	8	to	to	PART
taxlaw-2815	937	9	be	be	AUX
taxlaw-2815	937	10	effective	effective	ADJ
taxlaw-2815	937	11	in	in	ADP
taxlaw-2815	937	12	stimulating	stimulate	VERB
taxlaw-2815	937	13	the	the	DET
taxlaw-2815	937	14	economy	economy	NOUN
taxlaw-2815	937	15	because	because	SCONJ
taxlaw-2815	937	16	the	the	DET
taxlaw-2815	937	17	low	low	ADJ
taxlaw-2815	937	18	-	-	PUNCT
taxlaw-2815	937	19	income	income	NOUN
taxlaw-2815	937	20	people	people	NOUN
taxlaw-2815	937	21	are	be	AUX
taxlaw-2815	937	22	expected	expect	VERB
taxlaw-2815	937	23	to	to	PART
taxlaw-2815	937	24	spend	spend	VERB
taxlaw-2815	937	25	a	a	DET
taxlaw-2815	937	26	large	large	ADJ
taxlaw-2815	937	27	fraction	fraction	NOUN
taxlaw-2815	937	28	of	of	ADP
taxlaw-2815	937	29	their	their	PRON
taxlaw-2815	937	30	increased	increase	VERB
taxlaw-2815	937	31	disposable	disposable	ADJ
taxlaw-2815	937	32	incomes	income	NOUN
taxlaw-2815	937	33	.	.	PUNCT
taxlaw-2815	937	34	”	"	PUNCT
taxlaw-2815	937	35	)	)	PUNCT
taxlaw-2815	937	36	.	.	PUNCT
taxlaw-2815	938	1	214	214	NUM
taxlaw-2815	938	2	tax	tax	NOUN
taxlaw-2815	938	3	reduction	reduction	NOUN
taxlaw-2815	938	4	act	act	NOUN
taxlaw-2815	938	5	of	of	ADP
taxlaw-2815	938	6	1975	1975	NUM
taxlaw-2815	938	7	§	§	PROPN
taxlaw-2815	938	8	204	204	NUM
taxlaw-2815	938	9	.	.	PUNCT
taxlaw-2815	939	1	as	as	ADV
taxlaw-2815	939	2	originally	originally	ADV
taxlaw-2815	939	3	enacted	enact	VERB
taxlaw-2815	939	4	,	,	PUNCT
taxlaw-2815	939	5	it	it	PRON
taxlaw-2815	939	6	appeared	appear	VERB
taxlaw-2815	939	7	in	in	ADP
taxlaw-2815	939	8	§	§	PROPN
taxlaw-2815	939	9	43	43	NUM
taxlaw-2815	939	10	of	of	ADP
taxlaw-2815	939	11	the	the	DET
taxlaw-2815	939	12	code	code	NOUN
taxlaw-2815	939	13	.	.	PUNCT
taxlaw-2815	940	1	the	the	DET
taxlaw-2815	940	2	earned	earn	VERB
taxlaw-2815	940	3	income	income	NOUN
taxlaw-2815	940	4	credit	credit	NOUN
taxlaw-2815	940	5	is	be	AUX
taxlaw-2815	940	6	currently	currently	ADV
taxlaw-2815	940	7	found	find	VERB
taxlaw-2815	940	8	in	in	ADP
taxlaw-2815	940	9	i.r.c	i.r.c	NOUN
taxlaw-2815	940	10	.	.	PUNCT
taxlaw-2815	941	1	§	§	PROPN
taxlaw-2815	941	2	32	32	NUM
taxlaw-2815	941	3	(	(	PUNCT
taxlaw-2815	941	4	2012	2012	NUM
taxlaw-2815	941	5	)	)	PUNCT
taxlaw-2815	941	6	.	.	PUNCT
taxlaw-2815	942	1	2012	2012	NUM
taxlaw-2815	942	2	]	]	PUNCT
taxlaw-2815	942	3	decoupling	decouple	VERB
taxlaw-2815	942	4	taxes	taxis	NOUN
taxlaw-2815	942	5	and	and	CCONJ
taxlaw-2815	942	6	marriage	marriage	NOUN
taxlaw-2815	942	7	131	131	NUM
taxlaw-2815	942	8	the	the	DET
taxlaw-2815	942	9	credit	credit	NOUN
taxlaw-2815	942	10	as	as	SCONJ
taxlaw-2815	942	11	originally	originally	ADV
taxlaw-2815	942	12	introduced	introduce	VERB
taxlaw-2815	942	13	was	be	AUX
taxlaw-2815	942	14	available	available	ADJ
taxlaw-2815	942	15	to	to	ADP
taxlaw-2815	942	16	a	a	DET
taxlaw-2815	942	17	married	married	ADJ
taxlaw-2815	942	18	couple	couple	NOUN
taxlaw-2815	942	19	only	only	ADV
taxlaw-2815	942	20	if	if	SCONJ
taxlaw-2815	942	21	a	a	DET
taxlaw-2815	942	22	joint	joint	ADJ
taxlaw-2815	942	23	return	return	NOUN
taxlaw-2815	942	24	was	be	AUX
taxlaw-2815	942	25	filed	file	VERB
taxlaw-2815	942	26	;	;	PUNCT
taxlaw-2815	942	27	a	a	DET
taxlaw-2815	942	28	couple	couple	NOUN
taxlaw-2815	942	29	filing	filing	NOUN
taxlaw-2815	942	30	separately	separately	ADV
taxlaw-2815	942	31	could	could	AUX
taxlaw-2815	942	32	not	not	PART
taxlaw-2815	942	33	receive	receive	VERB
taxlaw-2815	942	34	the	the	DET
taxlaw-2815	942	35	credit.215	credit.215	PROPN
taxlaw-2815	942	36	the	the	DET
taxlaw-2815	942	37	earned	earn	VERB
taxlaw-2815	942	38	income	income	NOUN
taxlaw-2815	942	39	credit	credit	NOUN
taxlaw-2815	942	40	,	,	PUNCT
taxlaw-2815	942	41	of	of	ADP
taxlaw-2815	942	42	course	course	NOUN
taxlaw-2815	942	43	,	,	PUNCT
taxlaw-2815	942	44	was	be	AUX
taxlaw-2815	942	45	extended	extend	VERB
taxlaw-2815	942	46	beyond	beyond	ADP
taxlaw-2815	942	47	the	the	DET
taxlaw-2815	942	48	1975	1975	NUM
taxlaw-2815	942	49	tax	tax	NOUN
taxlaw-2815	942	50	year	year	NOUN
taxlaw-2815	942	51	and	and	CCONJ
taxlaw-2815	942	52	has	have	AUX
taxlaw-2815	942	53	been	be	AUX
taxlaw-2815	942	54	expanded	expand	VERB
taxlaw-2815	942	55	repeatedly	repeatedly	ADV
taxlaw-2815	942	56	over	over	ADP
taxlaw-2815	942	57	the	the	DET
taxlaw-2815	942	58	years	year	NOUN
taxlaw-2815	942	59	.	.	PUNCT
taxlaw-2815	943	1	today	today	NOUN
taxlaw-2815	943	2	it	it	PRON
taxlaw-2815	943	3	holds	hold	VERB
taxlaw-2815	943	4	an	an	DET
taxlaw-2815	943	5	incredibly	incredibly	ADV
taxlaw-2815	943	6	significant	significant	ADJ
taxlaw-2815	943	7	benefit	benefit	NOUN
taxlaw-2815	943	8	for	for	ADP
taxlaw-2815	943	9	low	low	ADJ
taxlaw-2815	943	10	-	-	PUNCT
taxlaw-2815	943	11	income	income	NOUN
taxlaw-2815	943	12	taxpayers	taxpayer	NOUN
taxlaw-2815	943	13	.	.	PUNCT
taxlaw-2815	944	1	unlike	unlike	ADP
taxlaw-2815	944	2	in	in	ADP
taxlaw-2815	944	3	1975	1975	NUM
taxlaw-2815	944	4	,	,	PUNCT
taxlaw-2815	944	5	it	it	PRON
taxlaw-2815	944	6	is	be	AUX
taxlaw-2815	944	7	currently	currently	ADV
taxlaw-2815	944	8	available	available	ADJ
taxlaw-2815	944	9	even	even	ADV
taxlaw-2815	944	10	to	to	ADP
taxlaw-2815	944	11	certain	certain	ADJ
taxlaw-2815	944	12	low	low	ADJ
taxlaw-2815	944	13	-	-	PUNCT
taxlaw-2815	944	14	income	income	NOUN
taxlaw-2815	944	15	taxpayers	taxpayer	NOUN
taxlaw-2815	944	16	who	who	PRON
taxlaw-2815	944	17	do	do	AUX
taxlaw-2815	944	18	not	not	PART
taxlaw-2815	944	19	have	have	VERB
taxlaw-2815	944	20	children	child	NOUN
taxlaw-2815	944	21	.	.	PUNCT
taxlaw-2815	945	1	the	the	DET
taxlaw-2815	945	2	credit	credit	NOUN
taxlaw-2815	945	3	is	be	AUX
taxlaw-2815	945	4	calculated	calculate	VERB
taxlaw-2815	945	5	based	base	VERB
taxlaw-2815	945	6	on	on	ADP
taxlaw-2815	945	7	income	income	NOUN
taxlaw-2815	945	8	and	and	CCONJ
taxlaw-2815	945	9	phases	phase	NOUN
taxlaw-2815	945	10	out	out	ADP
taxlaw-2815	945	11	at	at	ADP
taxlaw-2815	945	12	different	different	ADJ
taxlaw-2815	945	13	maximum	maximum	ADJ
taxlaw-2815	945	14	income	income	NOUN
taxlaw-2815	945	15	levels	level	NOUN
taxlaw-2815	945	16	that	that	PRON
taxlaw-2815	945	17	vary	vary	VERB
taxlaw-2815	945	18	depending	depend	VERB
taxlaw-2815	945	19	on	on	ADP
taxlaw-2815	945	20	whether	whether	SCONJ
taxlaw-2815	945	21	a	a	DET
taxlaw-2815	945	22	taxpayer	taxpayer	NOUN
taxlaw-2815	945	23	is	be	AUX
taxlaw-2815	945	24	unmarried	unmarried	ADJ
taxlaw-2815	945	25	or	or	CCONJ
taxlaw-2815	945	26	married	married	ADJ
taxlaw-2815	945	27	filing	filing	NOUN
taxlaw-2815	945	28	jointly	jointly	ADV
taxlaw-2815	945	29	;	;	PUNCT
taxlaw-2815	945	30	the	the	DET
taxlaw-2815	945	31	phase	phase	NOUN
taxlaw-2815	945	32	-	-	PUNCT
taxlaw-2815	945	33	out	out	ADP
taxlaw-2815	945	34	levels	level	NOUN
taxlaw-2815	945	35	increase	increase	VERB
taxlaw-2815	945	36	according	accord	VERB
taxlaw-2815	945	37	to	to	ADP
taxlaw-2815	945	38	whether	whether	SCONJ
taxlaw-2815	945	39	the	the	DET
taxlaw-2815	945	40	taxpayer	taxpayer	NOUN
taxlaw-2815	945	41	has	have	AUX
taxlaw-2815	945	42	no	no	DET
taxlaw-2815	945	43	children	child	NOUN
taxlaw-2815	945	44	,	,	PUNCT
taxlaw-2815	945	45	one	one	NUM
taxlaw-2815	945	46	child	child	NOUN
taxlaw-2815	945	47	,	,	PUNCT
taxlaw-2815	945	48	two	two	NUM
taxlaw-2815	945	49	children	child	NOUN
taxlaw-2815	945	50	,	,	PUNCT
taxlaw-2815	945	51	or	or	CCONJ
taxlaw-2815	945	52	three	three	NUM
taxlaw-2815	945	53	or	or	CCONJ
taxlaw-2815	945	54	more	more	ADJ
taxlaw-2815	945	55	children.216	children.216	VERB
taxlaw-2815	945	56	the	the	DET
taxlaw-2815	945	57	amount	amount	NOUN
taxlaw-2815	945	58	of	of	ADP
taxlaw-2815	945	59	the	the	DET
taxlaw-2815	945	60	maximum	maximum	ADJ
taxlaw-2815	945	61	credit	credit	NOUN
taxlaw-2815	945	62	increases	increase	NOUN
taxlaw-2815	945	63	in	in	ADP
taxlaw-2815	945	64	the	the	DET
taxlaw-2815	945	65	same	same	ADJ
taxlaw-2815	945	66	manner	manner	NOUN
taxlaw-2815	945	67	.	.	PUNCT
taxlaw-2815	946	1	for	for	ADP
taxlaw-2815	946	2	example	example	NOUN
taxlaw-2815	946	3	:	:	PUNCT
taxlaw-2815	946	4	in	in	ADP
taxlaw-2815	946	5	2010	2010	NUM
taxlaw-2815	946	6	,	,	PUNCT
taxlaw-2815	946	7	a	a	DET
taxlaw-2815	946	8	taxpayer	taxpayer	NOUN
taxlaw-2815	946	9	with	with	ADP
taxlaw-2815	946	10	no	no	DET
taxlaw-2815	946	11	qualifying	qualify	VERB
taxlaw-2815	946	12	children	child	NOUN
taxlaw-2815	946	13	is	be	AUX
taxlaw-2815	946	14	eligible	eligible	ADJ
taxlaw-2815	946	15	to	to	PART
taxlaw-2815	946	16	receive	receive	VERB
taxlaw-2815	946	17	a	a	DET
taxlaw-2815	946	18	maximum	maximum	ADJ
taxlaw-2815	946	19	credit	credit	NOUN
taxlaw-2815	946	20	of	of	ADP
taxlaw-2815	946	21	$	$	SYM
taxlaw-2815	946	22	457	457	NUM
taxlaw-2815	946	23	,	,	PUNCT
taxlaw-2815	946	24	and	and	CCONJ
taxlaw-2815	946	25	the	the	DET
taxlaw-2815	946	26	credit	credit	NOUN
taxlaw-2815	946	27	phases	phase	VERB
taxlaw-2815	946	28	out	out	ADP
taxlaw-2815	946	29	to	to	ADP
taxlaw-2815	946	30	zero	zero	NUM
taxlaw-2815	946	31	if	if	SCONJ
taxlaw-2815	946	32	the	the	DET
taxlaw-2815	946	33	taxpayer	taxpayer	NOUN
taxlaw-2815	946	34	’s	’s	PART
taxlaw-2815	946	35	adjusted	adjust	VERB
taxlaw-2815	946	36	gross	gross	ADJ
taxlaw-2815	946	37	income	income	NOUN
taxlaw-2815	946	38	is	be	AUX
taxlaw-2815	946	39	$	$	SYM
taxlaw-2815	946	40	13,460	13,460	NUM
taxlaw-2815	946	41	or	or	CCONJ
taxlaw-2815	946	42	more	more	ADJ
taxlaw-2815	946	43	(	(	PUNCT
taxlaw-2815	946	44	or	or	CCONJ
taxlaw-2815	946	45	$	$	SYM
taxlaw-2815	946	46	18,470	18,470	NUM
taxlaw-2815	946	47	if	if	SCONJ
taxlaw-2815	946	48	married	marry	VERB
taxlaw-2815	946	49	filing	filing	NOUN
taxlaw-2815	946	50	jointly	jointly	ADV
taxlaw-2815	946	51	)	)	PUNCT
taxlaw-2815	946	52	.	.	PUNCT
taxlaw-2815	947	1	a	a	DET
taxlaw-2815	947	2	taxpayer	taxpayer	NOUN
taxlaw-2815	947	3	with	with	ADP
taxlaw-2815	947	4	one	one	NUM
taxlaw-2815	947	5	qualifying	qualify	VERB
taxlaw-2815	947	6	child	child	NOUN
taxlaw-2815	947	7	can	can	AUX
taxlaw-2815	947	8	receive	receive	VERB
taxlaw-2815	947	9	up	up	ADP
taxlaw-2815	947	10	to	to	PART
taxlaw-2815	947	11	$	$	SYM
taxlaw-2815	947	12	3,050	3,050	NUM
taxlaw-2815	947	13	,	,	PUNCT
taxlaw-2815	947	14	but	but	CCONJ
taxlaw-2815	947	15	will	will	AUX
taxlaw-2815	947	16	receive	receive	VERB
taxlaw-2815	947	17	nothing	nothing	PRON
taxlaw-2815	947	18	if	if	SCONJ
taxlaw-2815	947	19	the	the	DET
taxlaw-2815	947	20	taxpayer	taxpayer	NOUN
taxlaw-2815	947	21	’s	’s	PART
taxlaw-2815	947	22	adjusted	adjust	VERB
taxlaw-2815	947	23	gross	gross	ADJ
taxlaw-2815	947	24	income	income	NOUN
taxlaw-2815	947	25	is	be	AUX
taxlaw-2815	947	26	$	$	SYM
taxlaw-2815	947	27	35,535	35,535	NUM
taxlaw-2815	947	28	or	or	CCONJ
taxlaw-2815	947	29	more	more	ADJ
taxlaw-2815	947	30	(	(	PUNCT
taxlaw-2815	947	31	or	or	CCONJ
taxlaw-2815	947	32	$	$	SYM
taxlaw-2815	947	33	40,545	40,545	NUM
taxlaw-2815	947	34	if	if	SCONJ
taxlaw-2815	947	35	married	married	ADJ
taxlaw-2815	947	36	filing	filing	NOUN
taxlaw-2815	947	37	jointly	jointly	ADV
taxlaw-2815	947	38	)	)	PUNCT
taxlaw-2815	947	39	.	.	PUNCT
taxlaw-2815	948	1	a	a	DET
taxlaw-2815	948	2	taxpayer	taxpayer	NOUN
taxlaw-2815	948	3	with	with	ADP
taxlaw-2815	948	4	two	two	NUM
taxlaw-2815	948	5	qualifying	qualify	VERB
taxlaw-2815	948	6	children	child	NOUN
taxlaw-2815	948	7	can	can	AUX
taxlaw-2815	948	8	receive	receive	VERB
taxlaw-2815	948	9	up	up	ADP
taxlaw-2815	948	10	to	to	PART
taxlaw-2815	948	11	$	$	SYM
taxlaw-2815	948	12	5,036	5,036	NUM
taxlaw-2815	948	13	,	,	PUNCT
taxlaw-2815	948	14	but	but	CCONJ
taxlaw-2815	948	15	the	the	DET
taxlaw-2815	948	16	credit	credit	NOUN
taxlaw-2815	948	17	phases	phase	VERB
taxlaw-2815	948	18	out	out	ADP
taxlaw-2815	948	19	to	to	ADP
taxlaw-2815	948	20	zero	zero	NUM
taxlaw-2815	948	21	at	at	ADP
taxlaw-2815	948	22	an	an	DET
taxlaw-2815	948	23	adjusted	adjusted	ADJ
taxlaw-2815	948	24	gross	gross	ADJ
taxlaw-2815	948	25	income	income	NOUN
taxlaw-2815	948	26	of	of	ADP
taxlaw-2815	948	27	$	$	SYM
taxlaw-2815	948	28	40,363	40,363	NUM
taxlaw-2815	948	29	(	(	PUNCT
taxlaw-2815	948	30	or	or	CCONJ
taxlaw-2815	948	31	$	$	SYM
taxlaw-2815	948	32	45,373	45,373	NUM
taxlaw-2815	948	33	if	if	SCONJ
taxlaw-2815	948	34	married	marry	VERB
taxlaw-2815	948	35	filing	filing	NOUN
taxlaw-2815	948	36	jointly	jointly	ADV
taxlaw-2815	948	37	)	)	PUNCT
taxlaw-2815	948	38	.	.	PUNCT
taxlaw-2815	949	1	finally	finally	ADV
taxlaw-2815	949	2	,	,	PUNCT
taxlaw-2815	949	3	a	a	DET
taxlaw-2815	949	4	taxpayer	taxpayer	NOUN
taxlaw-2815	949	5	with	with	ADP
taxlaw-2815	949	6	three	three	NUM
taxlaw-2815	949	7	or	or	CCONJ
taxlaw-2815	949	8	more	more	ADJ
taxlaw-2815	949	9	qualifying	qualify	VERB
taxlaw-2815	949	10	children	child	NOUN
taxlaw-2815	949	11	might	might	AUX
taxlaw-2815	949	12	receive	receive	VERB
taxlaw-2815	949	13	up	up	ADP
taxlaw-2815	949	14	to	to	PART
taxlaw-2815	949	15	$	$	SYM
taxlaw-2815	949	16	5,666	5,666	NUM
taxlaw-2815	949	17	,	,	PUNCT
taxlaw-2815	949	18	with	with	ADP
taxlaw-2815	949	19	the	the	DET
taxlaw-2815	949	20	credit	credit	NOUN
taxlaw-2815	949	21	phasing	phase	VERB
taxlaw-2815	949	22	out	out	ADP
taxlaw-2815	949	23	to	to	ADP
taxlaw-2815	949	24	zero	zero	NUM
taxlaw-2815	949	25	at	at	ADP
taxlaw-2815	949	26	an	an	DET
taxlaw-2815	949	27	adjusted	adjusted	ADJ
taxlaw-2815	949	28	gross	gross	ADJ
taxlaw-2815	949	29	income	income	NOUN
taxlaw-2815	949	30	of	of	ADP
taxlaw-2815	949	31	$	$	SYM
taxlaw-2815	949	32	43,352	43,352	NUM
taxlaw-2815	949	33	(	(	PUNCT
taxlaw-2815	949	34	or	or	CCONJ
taxlaw-2815	949	35	$	$	SYM
taxlaw-2815	949	36	48,362	48,362	NUM
taxlaw-2815	949	37	if	if	SCONJ
taxlaw-2815	949	38	married	marry	VERB
taxlaw-2815	949	39	filing	filing	NOUN
taxlaw-2815	949	40	jointly	jointly	ADV
taxlaw-2815	949	41	)	)	PUNCT
taxlaw-2815	949	42	.	.	PUNCT
taxlaw-2815	950	1	there	there	PRON
taxlaw-2815	950	2	is	be	VERB
taxlaw-2815	950	3	evidence	evidence	NOUN
taxlaw-2815	950	4	that	that	SCONJ
taxlaw-2815	950	5	the	the	DET
taxlaw-2815	950	6	earned	earn	VERB
taxlaw-2815	950	7	income	income	NOUN
taxlaw-2815	950	8	credit	credit	NOUN
taxlaw-2815	950	9	not	not	PART
taxlaw-2815	950	10	only	only	ADV
taxlaw-2815	950	11	lifts	lift	VERB
taxlaw-2815	950	12	families	family	NOUN
taxlaw-2815	950	13	out	out	ADP
taxlaw-2815	950	14	of	of	ADP
taxlaw-2815	950	15	poverty	poverty	NOUN
taxlaw-2815	950	16	but	but	CCONJ
taxlaw-2815	950	17	benefits	benefit	VERB
taxlaw-2815	950	18	children	child	NOUN
taxlaw-2815	950	19	in	in	ADP
taxlaw-2815	950	20	more	more	ADV
taxlaw-2815	950	21	meaningful	meaningful	ADJ
taxlaw-2815	950	22	ways.217	ways.217	NOUN
taxlaw-2815	950	23	for	for	ADP
taxlaw-2815	950	24	example	example	NOUN
taxlaw-2815	950	25	,	,	PUNCT
taxlaw-2815	950	26	a	a	DET
taxlaw-2815	950	27	recent	recent	ADJ
taxlaw-2815	950	28	study	study	NOUN
taxlaw-2815	950	29	by	by	ADP
taxlaw-2815	950	30	gordon	gordon	PROPN
taxlaw-2815	950	31	dahl	dahl	PROPN
taxlaw-2815	950	32	and	and	CCONJ
taxlaw-2815	950	33	lance	lance	PROPN
taxlaw-2815	950	34	lochner	lochner	NOUN
taxlaw-2815	950	35	estimated	estimate	VERB
taxlaw-2815	950	36	the	the	DET
taxlaw-2815	950	37	impact	impact	NOUN
taxlaw-2815	950	38	of	of	ADP
taxlaw-2815	950	39	the	the	DET
taxlaw-2815	950	40	increase	increase	NOUN
taxlaw-2815	950	41	in	in	ADP
taxlaw-2815	950	42	family	family	NOUN
taxlaw-2815	950	43	income	income	NOUN
taxlaw-2815	950	44	due	due	ADP
taxlaw-2815	950	45	to	to	ADP
taxlaw-2815	950	46	expansions	expansion	NOUN
taxlaw-2815	950	47	in	in	ADP
taxlaw-2815	950	48	the	the	DET
taxlaw-2815	950	49	earned	earn	VERB
taxlaw-2815	950	50	income	income	NOUN
taxlaw-2815	950	51	credit	credit	NOUN
taxlaw-2815	950	52	program.218	program.218	NOUN
taxlaw-2815	950	53	dahl	dahl	VERB
taxlaw-2815	950	54	and	and	CCONJ
taxlaw-2815	950	55	lochner	lochner	NOUN
taxlaw-2815	950	56	concluded	conclude	VERB
taxlaw-2815	950	57	that	that	SCONJ
taxlaw-2815	950	58	their	their	PRON
taxlaw-2815	950	59	data	datum	NOUN
taxlaw-2815	950	60	indicated	indicate	VERB
taxlaw-2815	950	61	“	"	PUNCT
taxlaw-2815	950	62	modest	modest	ADJ
taxlaw-2815	950	63	but	but	CCONJ
taxlaw-2815	950	64	encouraging	encouraging	ADJ
taxlaw-2815	950	65	effects	effect	NOUN
taxlaw-2815	950	66	of	of	ADP
taxlaw-2815	950	67	family	family	NOUN
taxlaw-2815	950	68	income	income	NOUN
taxlaw-2815	950	69	on	on	ADP
taxlaw-2815	950	70	children	child	NOUN
taxlaw-2815	950	71	’s	’s	PART
taxlaw-2815	950	72	scholastic	scholastic	ADJ
taxlaw-2815	950	73	achievement	achievement	NOUN
taxlaw-2815	950	74	.	.	PUNCT
taxlaw-2815	950	75	”219	”219	VERB
taxlaw-2815	950	76	if	if	SCONJ
taxlaw-2815	950	77	one	one	PRON
taxlaw-2815	950	78	accepts	accept	VERB
taxlaw-2815	950	79	this	this	DET
taxlaw-2815	950	80	conclusion	conclusion	NOUN
taxlaw-2815	950	81	as	as	ADP
taxlaw-2815	950	82	an	an	DET
taxlaw-2815	950	83	influencing	influence	VERB
taxlaw-2815	950	84	215	215	NUM
taxlaw-2815	950	85	i.r.c	i.r.c	NOUN
taxlaw-2815	950	86	.	.	PUNCT
taxlaw-2815	951	1	§	§	PROPN
taxlaw-2815	951	2	32(d	32(d	NUM
taxlaw-2815	951	3	)	)	PUNCT
taxlaw-2815	951	4	(	(	PUNCT
taxlaw-2815	951	5	2012	2012	NUM
taxlaw-2815	951	6	)	)	PUNCT
taxlaw-2815	951	7	.	.	PUNCT
taxlaw-2815	952	1	the	the	DET
taxlaw-2815	952	2	legislative	legislative	ADJ
taxlaw-2815	952	3	history	history	NOUN
taxlaw-2815	952	4	does	do	AUX
taxlaw-2815	952	5	not	not	PART
taxlaw-2815	952	6	provide	provide	VERB
taxlaw-2815	952	7	a	a	DET
taxlaw-2815	952	8	clear	clear	ADJ
taxlaw-2815	952	9	rationale	rationale	NOUN
taxlaw-2815	952	10	for	for	ADP
taxlaw-2815	952	11	denying	deny	VERB
taxlaw-2815	952	12	a	a	DET
taxlaw-2815	952	13	credit	credit	NOUN
taxlaw-2815	952	14	to	to	ADP
taxlaw-2815	952	15	married	married	ADJ
taxlaw-2815	952	16	couples	couple	NOUN
taxlaw-2815	952	17	filing	file	VERB
taxlaw-2815	952	18	separately	separately	ADV
taxlaw-2815	952	19	.	.	PUNCT
taxlaw-2815	953	1	one	one	NUM
taxlaw-2815	953	2	possibility	possibility	NOUN
taxlaw-2815	953	3	is	be	AUX
taxlaw-2815	953	4	that	that	SCONJ
taxlaw-2815	953	5	congress	congress	PROPN
taxlaw-2815	953	6	wanted	want	VERB
taxlaw-2815	953	7	to	to	PART
taxlaw-2815	953	8	keep	keep	VERB
taxlaw-2815	953	9	the	the	DET
taxlaw-2815	953	10	credit	credit	NOUN
taxlaw-2815	953	11	simple	simple	NOUN
taxlaw-2815	953	12	to	to	ADP
taxlaw-2815	953	13	administer	administer	NOUN
taxlaw-2815	953	14	.	.	PUNCT
taxlaw-2815	954	1	h.r	h.r	PROPN
taxlaw-2815	954	2	.	.	PROPN
taxlaw-2815	954	3	rep	rep	PROPN
taxlaw-2815	954	4	.	.	PROPN
taxlaw-2815	954	5	no	no	INTJ
taxlaw-2815	954	6	.	.	NOUN
taxlaw-2815	955	1	94	94	NUM
taxlaw-2815	955	2	-	-	SYM
taxlaw-2815	955	3	19	19	NUM
taxlaw-2815	955	4	,	,	PUNCT
taxlaw-2815	955	5	at	at	ADP
taxlaw-2815	955	6	30–31	30–31	NUM
taxlaw-2815	955	7	(	(	PUNCT
taxlaw-2815	955	8	1975	1975	NUM
taxlaw-2815	955	9	)	)	PUNCT
taxlaw-2815	955	10	provides	provide	VERB
taxlaw-2815	955	11	:	:	PUNCT
taxlaw-2815	955	12	“	"	PUNCT
taxlaw-2815	955	13	the	the	DET
taxlaw-2815	955	14	credit	credit	NOUN
taxlaw-2815	955	15	is	be	AUX
taxlaw-2815	955	16	to	to	PART
taxlaw-2815	955	17	be	be	AUX
taxlaw-2815	955	18	calculated	calculate	VERB
taxlaw-2815	955	19	on	on	ADP
taxlaw-2815	955	20	a	a	DET
taxlaw-2815	955	21	return	return	NOUN
taxlaw-2815	955	22	-	-	PUNCT
taxlaw-2815	955	23	byreturn	byreturn	NOUN
taxlaw-2815	955	24	basis	basis	NOUN
taxlaw-2815	955	25	.	.	PUNCT
taxlaw-2815	956	1	individuals	individual	NOUN
taxlaw-2815	956	2	who	who	PRON
taxlaw-2815	956	3	are	be	AUX
taxlaw-2815	956	4	married	married	ADJ
taxlaw-2815	956	5	and	and	CCONJ
taxlaw-2815	956	6	filing	file	VERB
taxlaw-2815	956	7	a	a	DET
taxlaw-2815	956	8	joint	joint	ADJ
taxlaw-2815	956	9	return	return	NOUN
taxlaw-2815	956	10	are	be	AUX
taxlaw-2815	956	11	eligible	eligible	ADJ
taxlaw-2815	956	12	for	for	ADP
taxlaw-2815	956	13	only	only	ADV
taxlaw-2815	956	14	one	one	NUM
taxlaw-2815	956	15	credit	credit	NOUN
taxlaw-2815	956	16	on	on	ADP
taxlaw-2815	956	17	the	the	DET
taxlaw-2815	956	18	combined	combined	ADJ
taxlaw-2815	956	19	income	income	NOUN
taxlaw-2815	956	20	of	of	ADP
taxlaw-2815	956	21	both	both	DET
taxlaw-2815	956	22	individuals	individual	NOUN
taxlaw-2815	956	23	.	.	PUNCT
taxlaw-2815	957	1	married	marry	VERB
taxlaw-2815	957	2	individuals	individual	NOUN
taxlaw-2815	957	3	filing	file	VERB
taxlaw-2815	957	4	separate	separate	ADJ
taxlaw-2815	957	5	returns	return	NOUN
taxlaw-2815	957	6	are	be	AUX
taxlaw-2815	957	7	not	not	PART
taxlaw-2815	957	8	eligible	eligible	ADJ
taxlaw-2815	957	9	for	for	ADP
taxlaw-2815	957	10	the	the	DET
taxlaw-2815	957	11	credit	credit	NOUN
taxlaw-2815	957	12	.	.	PUNCT
taxlaw-2815	957	13	”	"	PUNCT
taxlaw-2815	958	1	the	the	DET
taxlaw-2815	958	2	senate	senate	PROPN
taxlaw-2815	958	3	report	report	VERB
taxlaw-2815	958	4	94	94	NUM
taxlaw-2815	958	5	-	-	SYM
taxlaw-2815	958	6	36	36	NUM
taxlaw-2815	958	7	contains	contain	VERB
taxlaw-2815	958	8	nearly	nearly	ADV
taxlaw-2815	958	9	identical	identical	ADJ
taxlaw-2815	958	10	language	language	NOUN
taxlaw-2815	958	11	with	with	ADP
taxlaw-2815	958	12	no	no	DET
taxlaw-2815	958	13	further	further	ADJ
taxlaw-2815	958	14	elaboration	elaboration	NOUN
taxlaw-2815	958	15	.	.	PUNCT
taxlaw-2815	959	1	s.	s.	PROPN
taxlaw-2815	959	2	rep	rep	PROPN
taxlaw-2815	959	3	.	.	PROPN
taxlaw-2815	960	1	no	no	INTJ
taxlaw-2815	960	2	.	.	NOUN
taxlaw-2815	961	1	94	94	NUM
taxlaw-2815	961	2	-	-	SYM
taxlaw-2815	961	3	36	36	NUM
taxlaw-2815	961	4	,	,	PUNCT
taxlaw-2815	961	5	at	at	ADP
taxlaw-2815	961	6	35	35	NUM
taxlaw-2815	961	7	(	(	PUNCT
taxlaw-2815	961	8	1975	1975	NUM
taxlaw-2815	961	9	)	)	PUNCT
taxlaw-2815	961	10	.	.	PUNCT
taxlaw-2815	962	1	216	216	NUM
taxlaw-2815	962	2	the	the	DET
taxlaw-2815	962	3	provision	provision	NOUN
taxlaw-2815	962	4	that	that	PRON
taxlaw-2815	962	5	increased	increase	VERB
taxlaw-2815	962	6	the	the	DET
taxlaw-2815	962	7	earned	earn	VERB
taxlaw-2815	962	8	income	income	NOUN
taxlaw-2815	962	9	credit	credit	NOUN
taxlaw-2815	962	10	for	for	ADP
taxlaw-2815	962	11	a	a	DET
taxlaw-2815	962	12	taxpayer	taxpayer	NOUN
taxlaw-2815	962	13	with	with	ADP
taxlaw-2815	962	14	three	three	NUM
taxlaw-2815	962	15	or	or	CCONJ
taxlaw-2815	962	16	more	more	ADJ
taxlaw-2815	962	17	children	child	NOUN
taxlaw-2815	962	18	was	be	AUX
taxlaw-2815	962	19	enacted	enact	VERB
taxlaw-2815	962	20	as	as	ADP
taxlaw-2815	962	21	part	part	NOUN
taxlaw-2815	962	22	of	of	ADP
taxlaw-2815	962	23	the	the	DET
taxlaw-2815	962	24	american	american	ADJ
taxlaw-2815	962	25	recovery	recovery	NOUN
taxlaw-2815	962	26	and	and	CCONJ
taxlaw-2815	962	27	reinvestment	reinvestment	NOUN
taxlaw-2815	962	28	act	act	NOUN
taxlaw-2815	962	29	of	of	ADP
taxlaw-2815	962	30	2009	2009	NUM
taxlaw-2815	962	31	,	,	PUNCT
taxlaw-2815	962	32	pub	pub	NOUN
taxlaw-2815	962	33	.	.	PUNCT
taxlaw-2815	963	1	l.	l.	PROPN
taxlaw-2815	963	2	no	no	INTJ
taxlaw-2815	963	3	.	.	PROPN
taxlaw-2815	964	1	111	111	NUM
taxlaw-2815	964	2	-	-	SYM
taxlaw-2815	964	3	5	5	NUM
taxlaw-2815	964	4	,	,	PUNCT
taxlaw-2815	964	5	123	123	NUM
taxlaw-2815	964	6	stat	stat	NOUN
taxlaw-2815	964	7	.	.	PUNCT
taxlaw-2815	965	1	115	115	NUM
taxlaw-2815	965	2	.	.	PUNCT
taxlaw-2815	966	1	it	it	PRON
taxlaw-2815	966	2	was	be	AUX
taxlaw-2815	966	3	intended	intend	VERB
taxlaw-2815	966	4	as	as	ADP
taxlaw-2815	966	5	a	a	DET
taxlaw-2815	966	6	temporary	temporary	ADJ
taxlaw-2815	966	7	measure	measure	NOUN
taxlaw-2815	966	8	only	only	ADV
taxlaw-2815	966	9	for	for	ADP
taxlaw-2815	966	10	tax	tax	NOUN
taxlaw-2815	966	11	years	year	NOUN
taxlaw-2815	966	12	2009	2009	NUM
taxlaw-2815	966	13	and	and	CCONJ
taxlaw-2815	966	14	2010	2010	NUM
taxlaw-2815	966	15	;	;	PUNCT
taxlaw-2815	966	16	however	however	ADV
taxlaw-2815	966	17	,	,	PUNCT
taxlaw-2815	966	18	it	it	PRON
taxlaw-2815	966	19	was	be	AUX
taxlaw-2815	966	20	extended	extend	VERB
taxlaw-2815	966	21	through	through	ADP
taxlaw-2815	966	22	2012	2012	NUM
taxlaw-2815	966	23	by	by	ADP
taxlaw-2815	966	24	the	the	DET
taxlaw-2815	966	25	tax	tax	NOUN
taxlaw-2815	966	26	relief	relief	NOUN
taxlaw-2815	966	27	,	,	PUNCT
taxlaw-2815	966	28	unemployment	unemployment	NOUN
taxlaw-2815	966	29	insurance	insurance	NOUN
taxlaw-2815	966	30	reauthorization	reauthorization	NOUN
taxlaw-2815	966	31	and	and	CCONJ
taxlaw-2815	966	32	job	job	NOUN
taxlaw-2815	966	33	creation	creation	NOUN
taxlaw-2815	966	34	act	act	NOUN
taxlaw-2815	966	35	of	of	ADP
taxlaw-2815	966	36	2010	2010	NUM
taxlaw-2815	966	37	,	,	PUNCT
taxlaw-2815	966	38	pub	pub	NOUN
taxlaw-2815	966	39	.	.	PUNCT
taxlaw-2815	967	1	l.	l.	PROPN
taxlaw-2815	967	2	no	no	INTJ
taxlaw-2815	967	3	.	.	PROPN
taxlaw-2815	967	4	111	111	NUM
taxlaw-2815	967	5	-	-	SYM
taxlaw-2815	967	6	312	312	NUM
taxlaw-2815	967	7	,	,	PUNCT
taxlaw-2815	967	8	124	124	NUM
taxlaw-2815	967	9	stat	stat	NOUN
taxlaw-2815	967	10	.	.	PUNCT
taxlaw-2815	968	1	3296	3296	NUM
taxlaw-2815	968	2	.	.	PUNCT
taxlaw-2815	969	1	217	217	NUM
taxlaw-2815	969	2	jimmy	jimmy	PROPN
taxlaw-2815	969	3	charite	charite	PROPN
taxlaw-2815	969	4	,	,	PUNCT
taxlaw-2815	969	5	indivar	indivar	PROPN
taxlaw-2815	969	6	dutta	dutta	PROPN
taxlaw-2815	969	7	-	-	PUNCT
taxlaw-2815	969	8	gupta	gupta	PROPN
taxlaw-2815	969	9	&	&	CCONJ
taxlaw-2815	969	10	chuck	chuck	PROPN
taxlaw-2815	969	11	marr	marr	PROPN
taxlaw-2815	969	12	,	,	PUNCT
taxlaw-2815	969	13	ctr	ctr	PROPN
taxlaw-2815	969	14	.	.	PUNCT
taxlaw-2815	970	1	on	on	ADP
taxlaw-2815	970	2	budget	budget	PROPN
taxlaw-2815	970	3	&	&	CCONJ
taxlaw-2815	970	4	policy	policy	NOUN
taxlaw-2815	970	5	priorities	priority	NOUN
taxlaw-2815	970	6	,	,	PUNCT
taxlaw-2815	970	7	studies	study	NOUN
taxlaw-2815	970	8	show	show	VERB
taxlaw-2815	970	9	earned	earn	VERB
taxlaw-2815	970	10	income	income	NOUN
taxlaw-2815	970	11	credit	credit	NOUN
taxlaw-2815	970	12	encourages	encourage	VERB
taxlaw-2815	970	13	work	work	NOUN
taxlaw-2815	970	14	and	and	CCONJ
taxlaw-2815	970	15	success	success	NOUN
taxlaw-2815	970	16	in	in	ADP
taxlaw-2815	970	17	school	school	NOUN
taxlaw-2815	970	18	and	and	CCONJ
taxlaw-2815	970	19	reduces	reduce	VERB
taxlaw-2815	970	20	poverty	poverty	NOUN
taxlaw-2815	970	21	(	(	PUNCT
taxlaw-2815	970	22	2012	2012	NUM
taxlaw-2815	970	23	)	)	PUNCT
taxlaw-2815	970	24	available	available	ADJ
taxlaw-2815	970	25	at	at	ADP
taxlaw-2815	970	26	http://www.cbpp.org/files/6-26-12tax.pdf	http://www.cbpp.org/files/6-26-12tax.pdf	PROPN
taxlaw-2815	970	27	.	.	PROPN
taxlaw-2815	970	28	218	218	NUM
taxlaw-2815	970	29	gordon	gordon	PROPN
taxlaw-2815	970	30	b.	b.	PROPN
taxlaw-2815	970	31	dahl	dahl	PROPN
taxlaw-2815	970	32	&	&	CCONJ
taxlaw-2815	970	33	lance	lance	PROPN
taxlaw-2815	970	34	lochner	lochner	PROPN
taxlaw-2815	970	35	,	,	PUNCT
taxlaw-2815	970	36	nat’l	nat’l	PROPN
taxlaw-2815	970	37	bureau	bureau	PROPN
taxlaw-2815	970	38	of	of	ADP
taxlaw-2815	970	39	econ	econ	PROPN
taxlaw-2815	970	40	.	.	PUNCT
taxlaw-2815	971	1	research	research	PROPN
taxlaw-2815	971	2	,	,	PUNCT
taxlaw-2815	971	3	the	the	DET
taxlaw-2815	971	4	impact	impact	NOUN
taxlaw-2815	971	5	of	of	ADP
taxlaw-2815	971	6	family	family	NOUN
taxlaw-2815	971	7	income	income	NOUN
taxlaw-2815	971	8	on	on	ADP
taxlaw-2815	971	9	child	child	NOUN
taxlaw-2815	971	10	achievement	achievement	NOUN
taxlaw-2815	971	11	:	:	PUNCT
taxlaw-2815	971	12	evidence	evidence	NOUN
taxlaw-2815	971	13	from	from	ADP
taxlaw-2815	971	14	the	the	DET
taxlaw-2815	971	15	earned	earn	VERB
taxlaw-2815	971	16	income	income	NOUN
taxlaw-2815	971	17	credit	credit	NOUN
taxlaw-2815	971	18	(	(	PUNCT
taxlaw-2815	971	19	2011	2011	NUM
taxlaw-2815	971	20	)	)	PUNCT
taxlaw-2815	971	21	available	available	ADJ
taxlaw-2815	971	22	at	at	ADP
taxlaw-2815	971	23	http://dss.ucsd.edu/~gdahl/papers/children-and-eitc.pdf	http://dss.ucsd.edu/~gdahl/papers/children-and-eitc.pdf	PROPN
taxlaw-2815	971	24	.	.	PUNCT
taxlaw-2815	972	1	the	the	DET
taxlaw-2815	972	2	authors	author	NOUN
taxlaw-2815	972	3	conclude	conclude	VERB
taxlaw-2815	972	4	from	from	ADP
taxlaw-2815	972	5	their	their	PRON
taxlaw-2815	972	6	baseline	baseline	NOUN
taxlaw-2815	972	7	estimates	estimate	NOUN
taxlaw-2815	972	8	that	that	SCONJ
taxlaw-2815	972	9	a	a	DET
taxlaw-2815	972	10	$	$	SYM
taxlaw-2815	972	11	1,000	1,000	NUM
taxlaw-2815	972	12	increase	increase	NOUN
taxlaw-2815	972	13	in	in	ADP
taxlaw-2815	972	14	income	income	NOUN
taxlaw-2815	972	15	raises	raise	VERB
taxlaw-2815	972	16	a	a	DET
taxlaw-2815	972	17	child	child	NOUN
taxlaw-2815	972	18	’s	’s	PART
taxlaw-2815	972	19	contemporaneous	contemporaneous	ADJ
taxlaw-2815	972	20	math	math	NOUN
taxlaw-2815	972	21	and	and	CCONJ
taxlaw-2815	972	22	reading	read	VERB
taxlaw-2815	972	23	test	test	NOUN
taxlaw-2815	972	24	scores	score	NOUN
taxlaw-2815	972	25	by	by	ADP
taxlaw-2815	972	26	6	6	NUM
taxlaw-2815	972	27	%	%	NOUN
taxlaw-2815	972	28	of	of	ADP
taxlaw-2815	972	29	a	a	DET
taxlaw-2815	972	30	standard	standard	ADJ
taxlaw-2815	972	31	deviation	deviation	NOUN
taxlaw-2815	972	32	.	.	PUNCT
taxlaw-2815	973	1	they	they	PRON
taxlaw-2815	973	2	conclude	conclude	VERB
taxlaw-2815	973	3	that	that	SCONJ
taxlaw-2815	973	4	their	their	PRON
taxlaw-2815	973	5	estimates	estimate	NOUN
taxlaw-2815	973	6	“	"	PUNCT
taxlaw-2815	973	7	suggest	suggest	VERB
taxlaw-2815	973	8	that	that	SCONJ
taxlaw-2815	973	9	the	the	DET
taxlaw-2815	973	10	effects	effect	NOUN
taxlaw-2815	973	11	are	be	AUX
taxlaw-2815	973	12	larger	large	ADJ
taxlaw-2815	973	13	for	for	ADP
taxlaw-2815	973	14	children	child	NOUN
taxlaw-2815	973	15	growing	grow	VERB
taxlaw-2815	973	16	up	up	ADP
taxlaw-2815	973	17	in	in	ADP
taxlaw-2815	973	18	more	more	ADV
taxlaw-2815	973	19	disadvantaged	disadvantaged	ADJ
taxlaw-2815	973	20	families	family	NOUN
taxlaw-2815	973	21	,	,	PUNCT
taxlaw-2815	973	22	younger	young	ADJ
taxlaw-2815	973	23	children	child	NOUN
taxlaw-2815	973	24	,	,	PUNCT
taxlaw-2815	973	25	and	and	CCONJ
taxlaw-2815	973	26	boys	boy	NOUN
taxlaw-2815	973	27	.	.	PUNCT
taxlaw-2815	973	28	”	"	PUNCT
taxlaw-2815	974	1	i	i	PRON
taxlaw-2815	974	2	d.	d.	PROPN
taxlaw-2815	974	3	at	at	ADP
taxlaw-2815	974	4	1951	1951	NUM
taxlaw-2815	974	5	.	.	PUNCT
taxlaw-2815	975	1	see	see	VERB
taxlaw-2815	975	2	also	also	ADV
taxlaw-2815	975	3	charite	charite	NOUN
taxlaw-2815	975	4	,	,	PUNCT
taxlaw-2815	975	5	dutta	dutta	PROPN
taxlaw-2815	975	6	-	-	PUNCT
taxlaw-2815	975	7	gupta	gupta	PROPN
taxlaw-2815	975	8	&	&	CCONJ
taxlaw-2815	975	9	marr	marr	PROPN
taxlaw-2815	975	10	,	,	PUNCT
taxlaw-2815	975	11	supra	supra	PROPN
taxlaw-2815	975	12	note	note	PROPN
taxlaw-2815	975	13	217	217	NUM
taxlaw-2815	975	14	,	,	PUNCT
taxlaw-2815	975	15	at	at	ADP
taxlaw-2815	975	16	2	2	NUM
taxlaw-2815	975	17	,	,	PUNCT
taxlaw-2815	975	18	8–10	8–10	NOUN
taxlaw-2815	975	19	(	(	PUNCT
taxlaw-2815	975	20	citing	cite	VERB
taxlaw-2815	975	21	a	a	DET
taxlaw-2815	975	22	number	number	NOUN
taxlaw-2815	975	23	of	of	ADP
taxlaw-2815	975	24	different	different	ADJ
taxlaw-2815	975	25	studies	study	NOUN
taxlaw-2815	975	26	in	in	ADP
taxlaw-2815	975	27	support	support	NOUN
taxlaw-2815	975	28	of	of	ADP
taxlaw-2815	975	29	the	the	DET
taxlaw-2815	975	30	report	report	NOUN
taxlaw-2815	975	31	’s	’s	PART
taxlaw-2815	975	32	statement	statement	NOUN
taxlaw-2815	975	33	that	that	SCONJ
taxlaw-2815	975	34	“	"	PUNCT
taxlaw-2815	975	35	[	[	X
taxlaw-2815	975	36	a	a	X
taxlaw-2815	975	37	]	]	X
taxlaw-2815	975	38	small	small	ADJ
taxlaw-2815	975	39	but	but	CCONJ
taxlaw-2815	975	40	growing	grow	VERB
taxlaw-2815	975	41	body	body	NOUN
taxlaw-2815	975	42	of	of	ADP
taxlaw-2815	975	43	research	research	NOUN
taxlaw-2815	975	44	indicates	indicate	VERB
taxlaw-2815	975	45	that	that	SCONJ
taxlaw-2815	975	46	lifting	lift	VERB
taxlaw-2815	975	47	the	the	DET
taxlaw-2815	975	48	incomes	income	NOUN
taxlaw-2815	975	49	of	of	ADP
taxlaw-2815	975	50	lowincome	lowincome	NOUN
taxlaw-2815	975	51	families	family	NOUN
taxlaw-2815	975	52	helps	help	VERB
taxlaw-2815	975	53	children	child	NOUN
taxlaw-2815	975	54	in	in	ADP
taxlaw-2815	975	55	those	those	DET
taxlaw-2815	975	56	families	family	NOUN
taxlaw-2815	975	57	do	do	VERB
taxlaw-2815	975	58	better	well	ADV
taxlaw-2815	975	59	in	in	ADP
taxlaw-2815	975	60	school	school	NOUN
taxlaw-2815	975	61	”	"	PUNCT
taxlaw-2815	975	62	and	and	CCONJ
taxlaw-2815	975	63	is	be	AUX
taxlaw-2815	975	64	“	"	PUNCT
taxlaw-2815	975	65	associated	associate	VERB
taxlaw-2815	975	66	with	with	ADP
taxlaw-2815	975	67	a	a	DET
taxlaw-2815	975	68	significant	significant	ADJ
taxlaw-2815	975	69	increase	increase	NOUN
taxlaw-2815	975	70	in	in	ADP
taxlaw-2815	975	71	the	the	DET
taxlaw-2815	975	72	child	child	NOUN
taxlaw-2815	975	73	’s	’s	PART
taxlaw-2815	975	74	earnings	earning	NOUN
taxlaw-2815	975	75	in	in	ADP
taxlaw-2815	975	76	adulthood	adulthood	NOUN
taxlaw-2815	975	77	.	.	PUNCT
taxlaw-2815	975	78	”	"	PUNCT
taxlaw-2815	975	79	)	)	PUNCT
taxlaw-2815	975	80	.	.	PUNCT
taxlaw-2815	976	1	219	219	NUM
taxlaw-2815	976	2	dahl	dahl	NOUN
taxlaw-2815	976	3	&	&	CCONJ
taxlaw-2815	976	4	lochner	lochner	PROPN
taxlaw-2815	976	5	,	,	PUNCT
taxlaw-2815	976	6	supra	supra	PROPN
taxlaw-2815	976	7	note	note	NOUN
taxlaw-2815	976	8	218	218	NUM
taxlaw-2815	976	9	,	,	PUNCT
taxlaw-2815	976	10	at	at	ADP
taxlaw-2815	976	11	1949	1949	NUM
taxlaw-2815	976	12	.	.	PUNCT
taxlaw-2815	977	1	132	132	NUM
taxlaw-2815	977	2	columbia	columbia	PROPN
taxlaw-2815	977	3	journal	journal	PROPN
taxlaw-2815	977	4	of	of	ADP
taxlaw-2815	977	5	tax	tax	NOUN
taxlaw-2815	977	6	law	law	NOUN
taxlaw-2815	977	7	[	[	X
taxlaw-2815	977	8	vol.4:94	vol.4:94	DET
taxlaw-2815	977	9	consideration	consideration	NOUN
taxlaw-2815	977	10	of	of	ADP
taxlaw-2815	977	11	tax	tax	NOUN
taxlaw-2815	977	12	policy	policy	NOUN
taxlaw-2815	977	13	,	,	PUNCT
taxlaw-2815	977	14	then	then	ADV
taxlaw-2815	977	15	it	it	PRON
taxlaw-2815	977	16	is	be	AUX
taxlaw-2815	977	17	even	even	ADV
taxlaw-2815	977	18	more	more	ADV
taxlaw-2815	977	19	nonsensical	nonsensical	ADJ
taxlaw-2815	977	20	to	to	PART
taxlaw-2815	977	21	link	link	VERB
taxlaw-2815	977	22	eligibility	eligibility	NOUN
taxlaw-2815	977	23	for	for	ADP
taxlaw-2815	977	24	the	the	DET
taxlaw-2815	977	25	earned	earn	VERB
taxlaw-2815	977	26	income	income	NOUN
taxlaw-2815	977	27	credit	credit	NOUN
taxlaw-2815	977	28	to	to	ADP
taxlaw-2815	977	29	joint	joint	ADJ
taxlaw-2815	977	30	and	and	CCONJ
taxlaw-2815	977	31	several	several	ADJ
taxlaw-2815	977	32	liability	liability	NOUN
taxlaw-2815	977	33	.	.	PUNCT
taxlaw-2815	978	1	2	2	X
taxlaw-2815	978	2	.	.	X
taxlaw-2815	978	3	isolating	isolate	VERB
taxlaw-2815	978	4	the	the	DET
taxlaw-2815	978	5	impact	impact	NOUN
taxlaw-2815	978	6	of	of	ADP
taxlaw-2815	978	7	the	the	DET
taxlaw-2815	978	8	marriage	marriage	NOUN
taxlaw-2815	978	9	bonus	bonus	NOUN
taxlaw-2815	978	10	in	in	ADP
taxlaw-2815	978	11	the	the	DET
taxlaw-2815	978	12	low	low	ADJ
taxlaw-2815	978	13	-	-	PUNCT
taxlaw-2815	978	14	income	income	NOUN
taxlaw-2815	978	15	context	context	NOUN
taxlaw-2815	978	16	ignoring	ignore	VERB
taxlaw-2815	978	17	the	the	DET
taxlaw-2815	978	18	impact	impact	NOUN
taxlaw-2815	978	19	of	of	ADP
taxlaw-2815	978	20	the	the	DET
taxlaw-2815	978	21	earned	earn	VERB
taxlaw-2815	978	22	income	income	NOUN
taxlaw-2815	978	23	credit	credit	NOUN
taxlaw-2815	978	24	,	,	PUNCT
taxlaw-2815	978	25	the	the	DET
taxlaw-2815	978	26	marriage	marriage	NOUN
taxlaw-2815	978	27	bonus	bonus	NOUN
taxlaw-2815	978	28	is	be	AUX
taxlaw-2815	978	29	far	far	ADV
taxlaw-2815	978	30	less	less	ADV
taxlaw-2815	978	31	pronounced	pronounced	ADJ
taxlaw-2815	978	32	for	for	ADP
taxlaw-2815	978	33	low	low	ADJ
taxlaw-2815	978	34	-	-	PUNCT
taxlaw-2815	978	35	income	income	NOUN
taxlaw-2815	978	36	taxpayers	taxpayer	NOUN
taxlaw-2815	978	37	,	,	PUNCT
taxlaw-2815	978	38	especially	especially	ADV
taxlaw-2815	978	39	those	those	PRON
taxlaw-2815	978	40	who	who	PRON
taxlaw-2815	978	41	can	can	AUX
taxlaw-2815	978	42	claim	claim	VERB
taxlaw-2815	978	43	exemptions	exemption	NOUN
taxlaw-2815	978	44	for	for	ADP
taxlaw-2815	978	45	one	one	NUM
taxlaw-2815	978	46	or	or	CCONJ
taxlaw-2815	978	47	more	more	ADV
taxlaw-2815	978	48	dependent	dependent	ADJ
taxlaw-2815	978	49	children	child	NOUN
taxlaw-2815	978	50	,	,	PUNCT
taxlaw-2815	978	51	because	because	SCONJ
taxlaw-2815	978	52	their	their	PRON
taxlaw-2815	978	53	rates	rate	NOUN
taxlaw-2815	978	54	are	be	AUX
taxlaw-2815	978	55	relatively	relatively	ADV
taxlaw-2815	978	56	low	low	ADJ
taxlaw-2815	978	57	compared	compare	VERB
taxlaw-2815	978	58	to	to	ADP
taxlaw-2815	978	59	those	those	PRON
taxlaw-2815	978	60	of	of	ADP
taxlaw-2815	978	61	high	high	ADJ
taxlaw-2815	978	62	-	-	PUNCT
taxlaw-2815	978	63	income	income	NOUN
taxlaw-2815	978	64	taxpayers	taxpayer	NOUN
taxlaw-2815	978	65	.	.	PUNCT
taxlaw-2815	979	1	yet	yet	ADV
taxlaw-2815	979	2	there	there	PRON
taxlaw-2815	979	3	are	be	VERB
taxlaw-2815	979	4	scenarios	scenario	NOUN
taxlaw-2815	979	5	in	in	ADP
taxlaw-2815	979	6	which	which	PRON
taxlaw-2815	979	7	the	the	DET
taxlaw-2815	979	8	marriage	marriage	NOUN
taxlaw-2815	979	9	bonus	bonus	NOUN
taxlaw-2815	979	10	exists	exist	VERB
taxlaw-2815	979	11	for	for	ADP
taxlaw-2815	979	12	low	low	ADJ
taxlaw-2815	979	13	-	-	PUNCT
taxlaw-2815	979	14	income	income	NOUN
taxlaw-2815	979	15	couples	couple	NOUN
taxlaw-2815	979	16	,	,	PUNCT
taxlaw-2815	979	17	so	so	SCONJ
taxlaw-2815	979	18	it	it	PRON
taxlaw-2815	979	19	should	should	AUX
taxlaw-2815	979	20	also	also	ADV
taxlaw-2815	979	21	be	be	AUX
taxlaw-2815	979	22	examined	examine	VERB
taxlaw-2815	979	23	as	as	ADP
taxlaw-2815	979	24	a	a	DET
taxlaw-2815	979	25	“	"	PUNCT
taxlaw-2815	979	26	privilege	privilege	NOUN
taxlaw-2815	979	27	”	"	PUNCT
taxlaw-2815	979	28	of	of	ADP
taxlaw-2815	979	29	filing	file	VERB
taxlaw-2815	979	30	jointly	jointly	ADV
taxlaw-2815	979	31	in	in	ADP
taxlaw-2815	979	32	this	this	DET
taxlaw-2815	979	33	context	context	NOUN
taxlaw-2815	979	34	.	.	PUNCT
taxlaw-2815	980	1	if	if	SCONJ
taxlaw-2815	980	2	congress	congress	PROPN
taxlaw-2815	980	3	moved	move	VERB
taxlaw-2815	980	4	to	to	ADP
taxlaw-2815	980	5	individual	individual	ADJ
taxlaw-2815	980	6	filing	filing	NOUN
taxlaw-2815	980	7	,	,	PUNCT
taxlaw-2815	980	8	low	low	ADJ
taxlaw-2815	980	9	-	-	PUNCT
taxlaw-2815	980	10	income	income	NOUN
taxlaw-2815	980	11	taxpayers	taxpayer	NOUN
taxlaw-2815	980	12	would	would	AUX
taxlaw-2815	980	13	stand	stand	VERB
taxlaw-2815	980	14	to	to	PART
taxlaw-2815	980	15	lose	lose	VERB
taxlaw-2815	980	16	whatever	whatever	DET
taxlaw-2815	980	17	marriage	marriage	NOUN
taxlaw-2815	980	18	bonus	bonus	NOUN
taxlaw-2815	980	19	attributable	attributable	ADJ
taxlaw-2815	980	20	to	to	ADP
taxlaw-2815	980	21	income	income	NOUN
taxlaw-2815	980	22	splitting	splitting	NOUN
taxlaw-2815	980	23	they	they	PRON
taxlaw-2815	980	24	now	now	ADV
taxlaw-2815	980	25	enjoy	enjoy	VERB
taxlaw-2815	980	26	.	.	PUNCT
taxlaw-2815	981	1	the	the	DET
taxlaw-2815	981	2	most	most	ADV
taxlaw-2815	981	3	noticeable	noticeable	ADJ
taxlaw-2815	981	4	marriage	marriage	NOUN
taxlaw-2815	981	5	bonus	bonus	NOUN
taxlaw-2815	981	6	would	would	AUX
taxlaw-2815	981	7	result	result	VERB
taxlaw-2815	981	8	in	in	ADP
taxlaw-2815	981	9	a	a	DET
taxlaw-2815	981	10	one	one	NUM
taxlaw-2815	981	11	-	-	PUNCT
taxlaw-2815	981	12	earner	earner	NOUN
taxlaw-2815	981	13	household	household	NOUN
taxlaw-2815	981	14	with	with	ADP
taxlaw-2815	981	15	no	no	DET
taxlaw-2815	981	16	children.220	children.220	NOUN
taxlaw-2815	981	17	staying	stay	VERB
taxlaw-2815	981	18	within	within	ADP
taxlaw-2815	981	19	the	the	DET
taxlaw-2815	981	20	context	context	NOUN
taxlaw-2815	981	21	of	of	ADP
taxlaw-2815	981	22	low	low	ADJ
taxlaw-2815	981	23	-	-	PUNCT
taxlaw-2815	981	24	income	income	NOUN
taxlaw-2815	981	25	earners	earner	NOUN
taxlaw-2815	981	26	,	,	PUNCT
taxlaw-2815	981	27	imagine	imagine	VERB
taxlaw-2815	981	28	that	that	SCONJ
taxlaw-2815	981	29	one	one	NUM
taxlaw-2815	981	30	spouse	spouse	NOUN
taxlaw-2815	981	31	earned	earn	VERB
taxlaw-2815	981	32	$	$	SYM
taxlaw-2815	981	33	40,000	40,000	NUM
taxlaw-2815	981	34	and	and	CCONJ
taxlaw-2815	981	35	the	the	DET
taxlaw-2815	981	36	second	second	ADJ
taxlaw-2815	981	37	spouse	spouse	NOUN
taxlaw-2815	981	38	earned	earn	VERB
taxlaw-2815	981	39	no	no	DET
taxlaw-2815	981	40	income	income	NOUN
taxlaw-2815	981	41	:	:	PUNCT
taxlaw-2815	981	42	the	the	DET
taxlaw-2815	981	43	marriage	marriage	NOUN
taxlaw-2815	981	44	bonus	bonus	NOUN
taxlaw-2815	981	45	would	would	AUX
taxlaw-2815	981	46	be	be	AUX
taxlaw-2815	981	47	$	$	SYM
taxlaw-2815	981	48	1,822	1,822	NUM
taxlaw-2815	981	49	,	,	PUNCT
taxlaw-2815	981	50	all	all	PRON
taxlaw-2815	981	51	of	of	ADP
taxlaw-2815	981	52	which	which	PRON
taxlaw-2815	981	53	is	be	AUX
taxlaw-2815	981	54	attributable	attributable	ADJ
taxlaw-2815	981	55	to	to	ADP
taxlaw-2815	981	56	income	income	NOUN
taxlaw-2815	981	57	splitting	splitting	NOUN
taxlaw-2815	981	58	and	and	CCONJ
taxlaw-2815	981	59	the	the	DET
taxlaw-2815	981	60	extra	extra	ADJ
taxlaw-2815	981	61	personal	personal	ADJ
taxlaw-2815	981	62	exemption	exemption	NOUN
taxlaw-2815	981	63	(	(	PUNCT
taxlaw-2815	981	64	a	a	DET
taxlaw-2815	981	65	childless	childless	ADJ
taxlaw-2815	981	66	couple	couple	NOUN
taxlaw-2815	981	67	will	will	AUX
taxlaw-2815	981	68	receive	receive	VERB
taxlaw-2815	981	69	no	no	DET
taxlaw-2815	981	70	earned	earn	VERB
taxlaw-2815	981	71	income	income	NOUN
taxlaw-2815	981	72	credit	credit	NOUN
taxlaw-2815	981	73	at	at	ADP
taxlaw-2815	981	74	this	this	DET
taxlaw-2815	981	75	income	income	NOUN
taxlaw-2815	981	76	level	level	NOUN
taxlaw-2815	981	77	)	)	PUNCT
taxlaw-2815	981	78	.	.	PUNCT
taxlaw-2815	982	1	this	this	DET
taxlaw-2815	982	2	amount	amount	NOUN
taxlaw-2815	982	3	is	be	AUX
taxlaw-2815	982	4	a	a	DET
taxlaw-2815	982	5	significant	significant	ADJ
taxlaw-2815	982	6	sum	sum	NOUN
taxlaw-2815	982	7	for	for	ADP
taxlaw-2815	982	8	a	a	DET
taxlaw-2815	982	9	couple	couple	NOUN
taxlaw-2815	982	10	with	with	ADP
taxlaw-2815	982	11	a	a	DET
taxlaw-2815	982	12	household	household	NOUN
taxlaw-2815	982	13	income	income	NOUN
taxlaw-2815	982	14	of	of	ADP
taxlaw-2815	982	15	only	only	ADV
taxlaw-2815	982	16	$	$	SYM
taxlaw-2815	982	17	40,000	40,000	NUM
taxlaw-2815	982	18	.	.	PUNCT
taxlaw-2815	983	1	however	however	ADV
taxlaw-2815	983	2	,	,	PUNCT
taxlaw-2815	983	3	it	it	PRON
taxlaw-2815	983	4	is	be	AUX
taxlaw-2815	983	5	questionable	questionable	ADJ
taxlaw-2815	983	6	as	as	ADP
taxlaw-2815	983	7	a	a	DET
taxlaw-2815	983	8	matter	matter	NOUN
taxlaw-2815	983	9	of	of	ADP
taxlaw-2815	983	10	tax	tax	NOUN
taxlaw-2815	983	11	policy	policy	NOUN
taxlaw-2815	983	12	whether	whether	SCONJ
taxlaw-2815	983	13	the	the	DET
taxlaw-2815	983	14	code	code	NOUN
taxlaw-2815	983	15	should	should	AUX
taxlaw-2815	983	16	incentivize	incentivize	VERB
taxlaw-2815	983	17	a	a	DET
taxlaw-2815	983	18	one	one	NUM
taxlaw-2815	983	19	-	-	PUNCT
taxlaw-2815	983	20	earner	earner	NOUN
taxlaw-2815	983	21	household	household	NOUN
taxlaw-2815	983	22	when	when	SCONJ
taxlaw-2815	983	23	there	there	PRON
taxlaw-2815	983	24	are	be	VERB
taxlaw-2815	983	25	no	no	DET
taxlaw-2815	983	26	children	child	NOUN
taxlaw-2815	983	27	.	.	PUNCT
taxlaw-2815	984	1	this	this	DET
taxlaw-2815	984	2	scenario	scenario	NOUN
taxlaw-2815	984	3	lacks	lack	VERB
taxlaw-2815	984	4	the	the	DET
taxlaw-2815	984	5	obvious	obvious	ADJ
taxlaw-2815	984	6	compelling	compelling	ADJ
taxlaw-2815	984	7	factor	factor	NOUN
taxlaw-2815	984	8	,	,	PUNCT
taxlaw-2815	984	9	namely	namely	ADV
taxlaw-2815	984	10	child	child	NOUN
taxlaw-2815	984	11	rearing	rearing	NOUN
taxlaw-2815	984	12	,	,	PUNCT
taxlaw-2815	984	13	to	to	PART
taxlaw-2815	984	14	justify	justify	VERB
taxlaw-2815	984	15	the	the	DET
taxlaw-2815	984	16	second	second	ADJ
taxlaw-2815	984	17	earner	earner	NOUN
taxlaw-2815	984	18	’s	’s	PART
taxlaw-2815	984	19	lack	lack	NOUN
taxlaw-2815	984	20	of	of	ADP
taxlaw-2815	984	21	participation	participation	NOUN
taxlaw-2815	984	22	in	in	ADP
taxlaw-2815	984	23	the	the	DET
taxlaw-2815	984	24	labor	labor	NOUN
taxlaw-2815	984	25	market	market	NOUN
taxlaw-2815	984	26	.	.	PUNCT
taxlaw-2815	985	1	meanwhile	meanwhile	ADV
taxlaw-2815	985	2	,	,	PUNCT
taxlaw-2815	985	3	the	the	DET
taxlaw-2815	985	4	non	non	NOUN
taxlaw-2815	985	5	-	-	NOUN
taxlaw-2815	985	6	earner	earner	NOUN
taxlaw-2815	985	7	is	be	AUX
taxlaw-2815	985	8	left	leave	VERB
taxlaw-2815	985	9	financially	financially	ADV
taxlaw-2815	985	10	vulnerable	vulnerable	ADJ
taxlaw-2815	985	11	in	in	ADP
taxlaw-2815	985	12	the	the	DET
taxlaw-2815	985	13	event	event	NOUN
taxlaw-2815	985	14	of	of	ADP
taxlaw-2815	985	15	divorce	divorce	NOUN
taxlaw-2815	985	16	or	or	CCONJ
taxlaw-2815	985	17	the	the	DET
taxlaw-2815	985	18	earner	earner	NOUN
taxlaw-2815	985	19	’s	’s	PART
taxlaw-2815	985	20	death	death	NOUN
taxlaw-2815	985	21	.	.	PUNCT
taxlaw-2815	986	1	if	if	SCONJ
taxlaw-2815	986	2	congress	congress	PROPN
taxlaw-2815	986	3	moved	move	VERB
taxlaw-2815	986	4	to	to	ADP
taxlaw-2815	986	5	mandatory	mandatory	ADJ
taxlaw-2815	986	6	separate	separate	ADJ
taxlaw-2815	986	7	filing	filing	NOUN
taxlaw-2815	986	8	,	,	PUNCT
taxlaw-2815	986	9	this	this	DET
taxlaw-2815	986	10	couple	couple	NOUN
taxlaw-2815	986	11	would	would	AUX
taxlaw-2815	986	12	lose	lose	VERB
taxlaw-2815	986	13	the	the	DET
taxlaw-2815	986	14	$	$	SYM
taxlaw-2815	986	15	1,822	1,822	NUM
taxlaw-2815	986	16	benefit	benefit	NOUN
taxlaw-2815	986	17	of	of	ADP
taxlaw-2815	986	18	income	income	NOUN
taxlaw-2815	986	19	splitting	splitting	NOUN
taxlaw-2815	986	20	,	,	PUNCT
taxlaw-2815	986	21	but	but	CCONJ
taxlaw-2815	986	22	the	the	DET
taxlaw-2815	986	23	non	non	ADJ
taxlaw-2815	986	24	-	-	NOUN
taxlaw-2815	986	25	earner	earner	NOUN
taxlaw-2815	986	26	would	would	AUX
taxlaw-2815	986	27	not	not	PART
taxlaw-2815	986	28	bear	bear	VERB
taxlaw-2815	986	29	the	the	DET
taxlaw-2815	986	30	risk	risk	NOUN
taxlaw-2815	986	31	of	of	ADP
taxlaw-2815	986	32	an	an	DET
taxlaw-2815	986	33	unforeseen	unforeseen	ADJ
taxlaw-2815	986	34	individual	individual	ADJ
taxlaw-2815	986	35	tax	tax	NOUN
taxlaw-2815	986	36	liability	liability	NOUN
taxlaw-2815	986	37	.	.	PUNCT
taxlaw-2815	987	1	additionally	additionally	ADV
taxlaw-2815	987	2	,	,	PUNCT
taxlaw-2815	987	3	the	the	DET
taxlaw-2815	987	4	code	code	NOUN
taxlaw-2815	987	5	would	would	AUX
taxlaw-2815	987	6	no	no	ADV
taxlaw-2815	987	7	longer	long	ADV
taxlaw-2815	987	8	provide	provide	VERB
taxlaw-2815	987	9	a	a	DET
taxlaw-2815	987	10	disincentive	disincentive	ADJ
taxlaw-2815	987	11	(	(	PUNCT
taxlaw-2815	987	12	real	real	ADJ
taxlaw-2815	987	13	or	or	CCONJ
taxlaw-2815	987	14	perceived	perceive	VERB
taxlaw-2815	987	15	)	)	PUNCT
taxlaw-2815	987	16	for	for	SCONJ
taxlaw-2815	987	17	the	the	DET
taxlaw-2815	987	18	non	non	NOUN
taxlaw-2815	987	19	-	-	NOUN
taxlaw-2815	987	20	earner	earner	NOUN
taxlaw-2815	987	21	to	to	PART
taxlaw-2815	987	22	enter	enter	VERB
taxlaw-2815	987	23	the	the	DET
taxlaw-2815	987	24	labor	labor	NOUN
taxlaw-2815	987	25	force	force	NOUN
taxlaw-2815	987	26	by	by	ADP
taxlaw-2815	987	27	virtue	virtue	NOUN
taxlaw-2815	987	28	of	of	ADP
taxlaw-2815	987	29	marital	marital	ADJ
taxlaw-2815	987	30	status.221	status.221	NOUN
taxlaw-2815	987	31	the	the	DET
taxlaw-2815	987	32	marriage	marriage	NOUN
taxlaw-2815	987	33	bonus	bonus	NOUN
taxlaw-2815	987	34	is	be	AUX
taxlaw-2815	987	35	less	less	ADV
taxlaw-2815	987	36	pronounced	pronounced	ADJ
taxlaw-2815	987	37	if	if	SCONJ
taxlaw-2815	987	38	the	the	DET
taxlaw-2815	987	39	same	same	ADJ
taxlaw-2815	987	40	couple	couple	NOUN
taxlaw-2815	987	41	has	have	VERB
taxlaw-2815	987	42	two	two	NUM
taxlaw-2815	987	43	children	child	NOUN
taxlaw-2815	987	44	,	,	PUNCT
taxlaw-2815	987	45	such	such	ADJ
taxlaw-2815	987	46	that	that	SCONJ
taxlaw-2815	987	47	one	one	NUM
taxlaw-2815	987	48	spouse	spouse	NOUN
taxlaw-2815	987	49	earns	earn	VERB
taxlaw-2815	987	50	$	$	SYM
taxlaw-2815	987	51	40,000	40,000	NUM
taxlaw-2815	987	52	and	and	CCONJ
taxlaw-2815	987	53	the	the	DET
taxlaw-2815	987	54	second	second	ADJ
taxlaw-2815	987	55	spouse	spouse	NOUN
taxlaw-2815	987	56	earns	earn	VERB
taxlaw-2815	987	57	no	no	DET
taxlaw-2815	987	58	income	income	NOUN
taxlaw-2815	987	59	because	because	SCONJ
taxlaw-2815	987	60	he	he	PRON
taxlaw-2815	987	61	or	or	CCONJ
taxlaw-2815	987	62	she	she	PRON
taxlaw-2815	987	63	has	have	AUX
taxlaw-2815	987	64	elected	elect	VERB
taxlaw-2815	987	65	to	to	PART
taxlaw-2815	987	66	stay	stay	VERB
taxlaw-2815	987	67	at	at	ADP
taxlaw-2815	987	68	home	home	NOUN
taxlaw-2815	987	69	with	with	ADP
taxlaw-2815	987	70	their	their	PRON
taxlaw-2815	987	71	small	small	ADJ
taxlaw-2815	987	72	children	child	NOUN
taxlaw-2815	987	73	.	.	PUNCT
taxlaw-2815	988	1	in	in	ADP
taxlaw-2815	988	2	that	that	DET
taxlaw-2815	988	3	case	case	NOUN
taxlaw-2815	988	4	,	,	PUNCT
taxlaw-2815	988	5	the	the	DET
taxlaw-2815	988	6	amount	amount	NOUN
taxlaw-2815	988	7	of	of	ADP
taxlaw-2815	988	8	the	the	DET
taxlaw-2815	988	9	marriage	marriage	NOUN
taxlaw-2815	988	10	bonus	bonus	NOUN
taxlaw-2815	988	11	attributable	attributable	ADJ
taxlaw-2815	988	12	to	to	ADP
taxlaw-2815	988	13	income	income	NOUN
taxlaw-2815	988	14	splitting	splitting	NOUN
taxlaw-2815	988	15	and	and	CCONJ
taxlaw-2815	988	16	the	the	DET
taxlaw-2815	988	17	second	second	ADJ
taxlaw-2815	988	18	spouse	spouse	NOUN
taxlaw-2815	988	19	’s	’s	PART
taxlaw-2815	988	20	personal	personal	ADJ
taxlaw-2815	988	21	exemption	exemption	NOUN
taxlaw-2815	988	22	is	be	AUX
taxlaw-2815	988	23	$	$	SYM
taxlaw-2815	988	24	1,101	1,101	NUM
taxlaw-2815	988	25	as	as	ADP
taxlaw-2815	988	26	compared	compare	VERB
taxlaw-2815	988	27	to	to	ADP
taxlaw-2815	988	28	an	an	DET
taxlaw-2815	988	29	unmarried	unmarried	ADJ
taxlaw-2815	988	30	person	person	NOUN
taxlaw-2815	988	31	filing	filing	NOUN
taxlaw-2815	988	32	as	as	ADP
taxlaw-2815	988	33	head	head	NOUN
taxlaw-2815	988	34	of	of	ADP
taxlaw-2815	988	35	household.222	household.222	NOUN
taxlaw-2815	988	36	again	again	ADV
taxlaw-2815	988	37	,	,	PUNCT
taxlaw-2815	988	38	while	while	SCONJ
taxlaw-2815	988	39	a	a	DET
taxlaw-2815	988	40	high	high	ADJ
taxlaw-2815	988	41	-	-	PUNCT
taxlaw-2815	988	42	income	income	NOUN
taxlaw-2815	988	43	one	one	NUM
taxlaw-2815	988	44	-	-	PUNCT
taxlaw-2815	988	45	earner	earner	NOUN
taxlaw-2815	988	46	couple	couple	NOUN
taxlaw-2815	988	47	would	would	AUX
taxlaw-2815	988	48	receive	receive	VERB
taxlaw-2815	988	49	a	a	DET
taxlaw-2815	988	50	far	far	ADV
taxlaw-2815	988	51	greater	great	ADJ
taxlaw-2815	988	52	marriage	marriage	NOUN
taxlaw-2815	988	53	bonus	bonus	NOUN
taxlaw-2815	988	54	,	,	PUNCT
taxlaw-2815	988	55	$	$	SYM
taxlaw-2815	988	56	1,101	1,101	NUM
taxlaw-2815	988	57	is	be	AUX
taxlaw-2815	988	58	not	not	PART
taxlaw-2815	988	59	an	an	DET
taxlaw-2815	988	60	insignificant	insignificant	ADJ
taxlaw-2815	988	61	sum	sum	NOUN
taxlaw-2815	988	62	for	for	ADP
taxlaw-2815	988	63	a	a	DET
taxlaw-2815	988	64	low	low	ADJ
taxlaw-2815	988	65	-	-	PUNCT
taxlaw-2815	988	66	income	income	NOUN
taxlaw-2815	988	67	couple	couple	NOUN
taxlaw-2815	988	68	.	.	PUNCT
taxlaw-2815	989	1	ironically	ironically	ADV
taxlaw-2815	989	2	,	,	PUNCT
taxlaw-2815	989	3	if	if	SCONJ
taxlaw-2815	989	4	the	the	DET
taxlaw-2815	989	5	second	second	ADJ
taxlaw-2815	989	6	spouse	spouse	NOUN
taxlaw-2815	989	7	in	in	ADP
taxlaw-2815	989	8	this	this	DET
taxlaw-2815	989	9	example	example	NOUN
taxlaw-2815	989	10	were	be	AUX
taxlaw-2815	989	11	to	to	PART
taxlaw-2815	989	12	work	work	VERB
taxlaw-2815	989	13	part	part	ADJ
taxlaw-2815	989	14	-	-	PUNCT
taxlaw-2815	989	15	time	time	NOUN
taxlaw-2815	989	16	and	and	CCONJ
taxlaw-2815	989	17	earn	earn	VERB
taxlaw-2815	989	18	as	as	ADV
taxlaw-2815	989	19	little	little	ADJ
taxlaw-2815	989	20	as	as	ADP
taxlaw-2815	989	21	$	$	SYM
taxlaw-2815	989	22	6,000	6,000	NUM
taxlaw-2815	989	23	,	,	PUNCT
taxlaw-2815	989	24	the	the	DET
taxlaw-2815	989	25	couple	couple	NOUN
taxlaw-2815	989	26	would	would	AUX
taxlaw-2815	989	27	completely	completely	ADV
taxlaw-2815	989	28	phase	phase	VERB
taxlaw-2815	989	29	out	out	ADP
taxlaw-2815	989	30	of	of	ADP
taxlaw-2815	989	31	earned	earn	VERB
taxlaw-2815	989	32	income	income	NOUN
taxlaw-2815	989	33	credit	credit	NOUN
taxlaw-2815	989	34	eligibility	eligibility	NOUN
taxlaw-2815	989	35	.	.	PUNCT
taxlaw-2815	990	1	thus	thus	ADV
taxlaw-2815	990	2	,	,	PUNCT
taxlaw-2815	990	3	there	there	PRON
taxlaw-2815	990	4	are	be	VERB
taxlaw-2815	990	5	220	220	NUM
taxlaw-2815	990	6	the	the	DET
taxlaw-2815	990	7	absence	absence	NOUN
taxlaw-2815	990	8	of	of	ADP
taxlaw-2815	990	9	children	child	NOUN
taxlaw-2815	990	10	means	mean	VERB
taxlaw-2815	990	11	that	that	SCONJ
taxlaw-2815	990	12	the	the	DET
taxlaw-2815	990	13	couple	couple	NOUN
taxlaw-2815	990	14	will	will	AUX
taxlaw-2815	990	15	not	not	PART
taxlaw-2815	990	16	reduce	reduce	VERB
taxlaw-2815	990	17	its	its	PRON
taxlaw-2815	990	18	liability	liability	NOUN
taxlaw-2815	990	19	through	through	ADP
taxlaw-2815	990	20	dependency	dependency	NOUN
taxlaw-2815	990	21	exemptions	exemption	NOUN
taxlaw-2815	990	22	,	,	PUNCT
taxlaw-2815	990	23	thus	thus	ADV
taxlaw-2815	990	24	the	the	DET
taxlaw-2815	990	25	marriage	marriage	NOUN
taxlaw-2815	990	26	bonus	bonus	NOUN
taxlaw-2815	990	27	is	be	AUX
taxlaw-2815	990	28	more	more	ADV
taxlaw-2815	990	29	pronounced	pronounced	ADJ
taxlaw-2815	990	30	.	.	PUNCT
taxlaw-2815	991	1	221	221	NUM
taxlaw-2815	991	2	one	one	PRON
taxlaw-2815	991	3	could	could	AUX
taxlaw-2815	991	4	argue	argue	VERB
taxlaw-2815	991	5	that	that	SCONJ
taxlaw-2815	991	6	the	the	DET
taxlaw-2815	991	7	very	very	ADJ
taxlaw-2815	991	8	existence	existence	NOUN
taxlaw-2815	991	9	of	of	ADP
taxlaw-2815	991	10	an	an	DET
taxlaw-2815	991	11	income	income	NOUN
taxlaw-2815	991	12	tax	tax	NOUN
taxlaw-2815	991	13	is	be	AUX
taxlaw-2815	991	14	a	a	DET
taxlaw-2815	991	15	disincentive	disincentive	ADJ
taxlaw-2815	991	16	to	to	PART
taxlaw-2815	991	17	work	work	VERB
taxlaw-2815	991	18	.	.	PUNCT
taxlaw-2815	992	1	i	i	PRON
taxlaw-2815	992	2	do	do	AUX
taxlaw-2815	992	3	not	not	PART
taxlaw-2815	992	4	accept	accept	VERB
taxlaw-2815	992	5	this	this	DET
taxlaw-2815	992	6	argument	argument	NOUN
taxlaw-2815	992	7	,	,	PUNCT
taxlaw-2815	992	8	but	but	CCONJ
taxlaw-2815	992	9	i	i	PRON
taxlaw-2815	992	10	do	do	AUX
taxlaw-2815	992	11	accept	accept	VERB
taxlaw-2815	992	12	the	the	DET
taxlaw-2815	992	13	argument	argument	NOUN
taxlaw-2815	992	14	that	that	SCONJ
taxlaw-2815	992	15	income	income	NOUN
taxlaw-2815	992	16	splitting	splitting	NOUN
taxlaw-2815	992	17	currently	currently	ADV
taxlaw-2815	992	18	provides	provide	VERB
taxlaw-2815	992	19	a	a	DET
taxlaw-2815	992	20	rational	rational	ADJ
taxlaw-2815	992	21	incentive	incentive	NOUN
taxlaw-2815	992	22	for	for	SCONJ
taxlaw-2815	992	23	one	one	NUM
taxlaw-2815	992	24	spouse	spouse	NOUN
taxlaw-2815	992	25	to	to	PART
taxlaw-2815	992	26	work	work	VERB
taxlaw-2815	992	27	less	less	ADV
taxlaw-2815	992	28	or	or	CCONJ
taxlaw-2815	992	29	not	not	PART
taxlaw-2815	992	30	at	at	ADV
taxlaw-2815	992	31	all	all	ADV
taxlaw-2815	992	32	,	,	PUNCT
taxlaw-2815	992	33	because	because	SCONJ
taxlaw-2815	992	34	the	the	DET
taxlaw-2815	992	35	additional	additional	ADJ
taxlaw-2815	992	36	income	income	NOUN
taxlaw-2815	992	37	negates	negate	VERB
taxlaw-2815	992	38	the	the	DET
taxlaw-2815	992	39	marriage	marriage	NOUN
taxlaw-2815	992	40	bonus	bonus	NOUN
taxlaw-2815	992	41	as	as	SCONJ
taxlaw-2815	992	42	it	it	PRON
taxlaw-2815	992	43	increases	increase	VERB
taxlaw-2815	992	44	.	.	PUNCT
taxlaw-2815	993	1	separate	separate	ADJ
taxlaw-2815	993	2	filing	filing	NOUN
taxlaw-2815	993	3	would	would	AUX
taxlaw-2815	993	4	place	place	VERB
taxlaw-2815	993	5	all	all	DET
taxlaw-2815	993	6	individuals	individual	NOUN
taxlaw-2815	993	7	in	in	ADP
taxlaw-2815	993	8	similar	similar	ADJ
taxlaw-2815	993	9	situations	situation	NOUN
taxlaw-2815	993	10	with	with	ADP
taxlaw-2815	993	11	respect	respect	NOUN
taxlaw-2815	993	12	to	to	ADP
taxlaw-2815	993	13	income	income	NOUN
taxlaw-2815	993	14	and	and	CCONJ
taxlaw-2815	993	15	tax	tax	NOUN
taxlaw-2815	993	16	liability	liability	NOUN
taxlaw-2815	993	17	,	,	PUNCT
taxlaw-2815	993	18	because	because	SCONJ
taxlaw-2815	993	19	the	the	DET
taxlaw-2815	993	20	existence	existence	NOUN
taxlaw-2815	993	21	of	of	ADP
taxlaw-2815	993	22	the	the	DET
taxlaw-2815	993	23	additional	additional	ADJ
taxlaw-2815	993	24	income	income	NOUN
taxlaw-2815	993	25	would	would	AUX
taxlaw-2815	993	26	not	not	PART
taxlaw-2815	993	27	impact	impact	VERB
taxlaw-2815	993	28	the	the	DET
taxlaw-2815	993	29	liability	liability	NOUN
taxlaw-2815	993	30	of	of	ADP
taxlaw-2815	993	31	a	a	DET
taxlaw-2815	993	32	spouse	spouse	NOUN
taxlaw-2815	993	33	.	.	PUNCT
taxlaw-2815	994	1	222	222	NUM
taxlaw-2815	994	2	i	i	PRON
taxlaw-2815	994	3	have	have	AUX
taxlaw-2815	994	4	purposely	purposely	ADV
taxlaw-2815	994	5	ignored	ignore	VERB
taxlaw-2815	994	6	the	the	DET
taxlaw-2815	994	7	earned	earn	VERB
taxlaw-2815	994	8	income	income	NOUN
taxlaw-2815	994	9	credit	credit	NOUN
taxlaw-2815	994	10	in	in	ADP
taxlaw-2815	994	11	this	this	DET
taxlaw-2815	994	12	calculation	calculation	NOUN
taxlaw-2815	994	13	so	so	SCONJ
taxlaw-2815	994	14	as	as	SCONJ
taxlaw-2815	994	15	to	to	PART
taxlaw-2815	994	16	make	make	VERB
taxlaw-2815	994	17	a	a	DET
taxlaw-2815	994	18	comparison	comparison	NOUN
taxlaw-2815	994	19	only	only	ADV
taxlaw-2815	994	20	of	of	ADP
taxlaw-2815	994	21	the	the	DET
taxlaw-2815	994	22	benefits	benefit	NOUN
taxlaw-2815	994	23	of	of	ADP
taxlaw-2815	994	24	income	income	NOUN
taxlaw-2815	994	25	splitting	splitting	NOUN
taxlaw-2815	994	26	in	in	ADP
taxlaw-2815	994	27	this	this	DET
taxlaw-2815	994	28	case	case	NOUN
taxlaw-2815	994	29	.	.	PUNCT
taxlaw-2815	995	1	if	if	SCONJ
taxlaw-2815	995	2	the	the	DET
taxlaw-2815	995	3	marriage	marriage	NOUN
taxlaw-2815	995	4	bonus	bonus	NOUN
taxlaw-2815	995	5	is	be	AUX
taxlaw-2815	995	6	calculated	calculate	VERB
taxlaw-2815	995	7	as	as	ADP
taxlaw-2815	995	8	including	include	VERB
taxlaw-2815	995	9	the	the	DET
taxlaw-2815	995	10	earned	earn	VERB
taxlaw-2815	995	11	income	income	NOUN
taxlaw-2815	995	12	credit	credit	NOUN
taxlaw-2815	995	13	,	,	PUNCT
taxlaw-2815	995	14	then	then	ADV
taxlaw-2815	995	15	the	the	DET
taxlaw-2815	995	16	bonus	bonus	NOUN
taxlaw-2815	995	17	is	be	AUX
taxlaw-2815	995	18	$	$	SYM
taxlaw-2815	995	19	2,156	2,156	NUM
taxlaw-2815	995	20	,	,	PUNCT
taxlaw-2815	995	21	because	because	SCONJ
taxlaw-2815	995	22	the	the	DET
taxlaw-2815	995	23	married	married	ADJ
taxlaw-2815	995	24	couple	couple	NOUN
taxlaw-2815	995	25	filing	filing	NOUN
taxlaw-2815	995	26	jointly	jointly	ADV
taxlaw-2815	995	27	would	would	AUX
taxlaw-2815	995	28	receive	receive	VERB
taxlaw-2815	995	29	an	an	DET
taxlaw-2815	995	30	earned	earn	VERB
taxlaw-2815	995	31	income	income	NOUN
taxlaw-2815	995	32	credit	credit	NOUN
taxlaw-2815	995	33	of	of	ADP
taxlaw-2815	995	34	$	$	SYM
taxlaw-2815	995	35	1,126	1,126	NUM
taxlaw-2815	995	36	while	while	SCONJ
taxlaw-2815	995	37	the	the	DET
taxlaw-2815	995	38	unmarried	unmarried	ADJ
taxlaw-2815	995	39	filer	filer	NOUN
taxlaw-2815	995	40	would	would	AUX
taxlaw-2815	995	41	receive	receive	VERB
taxlaw-2815	995	42	a	a	DET
taxlaw-2815	995	43	credit	credit	NOUN
taxlaw-2815	995	44	of	of	ADP
taxlaw-2815	995	45	only	only	ADV
taxlaw-2815	995	46	$	$	SYM
taxlaw-2815	995	47	71	71	NUM
taxlaw-2815	995	48	.	.	PUNCT
taxlaw-2815	996	1	this	this	PRON
taxlaw-2815	996	2	is	be	AUX
taxlaw-2815	996	3	due	due	ADJ
taxlaw-2815	996	4	to	to	ADP
taxlaw-2815	996	5	the	the	DET
taxlaw-2815	996	6	fact	fact	NOUN
taxlaw-2815	996	7	that	that	SCONJ
taxlaw-2815	996	8	the	the	DET
taxlaw-2815	996	9	income	income	NOUN
taxlaw-2815	996	10	phase	phase	NOUN
taxlaw-2815	996	11	out	out	ADP
taxlaw-2815	996	12	for	for	ADP
taxlaw-2815	996	13	the	the	DET
taxlaw-2815	996	14	credit	credit	NOUN
taxlaw-2815	996	15	is	be	AUX
taxlaw-2815	996	16	higher	high	ADJ
taxlaw-2815	996	17	for	for	ADP
taxlaw-2815	996	18	married	married	ADJ
taxlaw-2815	996	19	taxpayers	taxpayer	NOUN
taxlaw-2815	996	20	.	.	PUNCT
taxlaw-2815	997	1	however	however	ADV
taxlaw-2815	997	2	,	,	PUNCT
taxlaw-2815	997	3	if	if	SCONJ
taxlaw-2815	997	4	both	both	DET
taxlaw-2815	997	5	couples	couple	NOUN
taxlaw-2815	997	6	earned	earn	VERB
taxlaw-2815	997	7	$	$	SYM
taxlaw-2815	997	8	50,000	50,000	NUM
taxlaw-2815	997	9	,	,	PUNCT
taxlaw-2815	997	10	or	or	CCONJ
taxlaw-2815	997	11	if	if	SCONJ
taxlaw-2815	997	12	both	both	DET
taxlaw-2815	997	13	couples	couple	NOUN
taxlaw-2815	997	14	earned	earn	VERB
taxlaw-2815	997	15	$	$	SYM
taxlaw-2815	997	16	40,000	40,000	NUM
taxlaw-2815	997	17	but	but	CCONJ
taxlaw-2815	997	18	had	have	VERB
taxlaw-2815	997	19	no	no	DET
taxlaw-2815	997	20	children	child	NOUN
taxlaw-2815	997	21	,	,	PUNCT
taxlaw-2815	997	22	then	then	ADV
taxlaw-2815	997	23	neither	neither	DET
taxlaw-2815	997	24	couple	couple	NOUN
taxlaw-2815	997	25	would	would	AUX
taxlaw-2815	997	26	be	be	AUX
taxlaw-2815	997	27	eligible	eligible	ADJ
taxlaw-2815	997	28	for	for	ADP
taxlaw-2815	997	29	the	the	DET
taxlaw-2815	997	30	earned	earn	VERB
taxlaw-2815	997	31	income	income	NOUN
taxlaw-2815	997	32	credit	credit	NOUN
taxlaw-2815	997	33	.	.	PUNCT
taxlaw-2815	998	1	2012	2012	NUM
taxlaw-2815	998	2	]	]	PUNCT
taxlaw-2815	998	3	decoupling	decouple	VERB
taxlaw-2815	998	4	taxes	taxis	NOUN
taxlaw-2815	998	5	and	and	CCONJ
taxlaw-2815	998	6	marriage	marriage	NOUN
taxlaw-2815	998	7	133	133	NUM
taxlaw-2815	998	8	two	two	NUM
taxlaw-2815	998	9	separate	separate	ADJ
taxlaw-2815	998	10	tax	tax	NOUN
taxlaw-2815	998	11	disincentives	disincentive	NOUN
taxlaw-2815	998	12	for	for	ADP
taxlaw-2815	998	13	the	the	DET
taxlaw-2815	998	14	second	second	ADJ
taxlaw-2815	998	15	spouse	spouse	NOUN
taxlaw-2815	998	16	to	to	PART
taxlaw-2815	998	17	stay	stay	VERB
taxlaw-2815	998	18	out	out	ADP
taxlaw-2815	998	19	of	of	ADP
taxlaw-2815	998	20	the	the	DET
taxlaw-2815	998	21	work	work	NOUN
taxlaw-2815	998	22	force	force	NOUN
taxlaw-2815	998	23	in	in	ADP
taxlaw-2815	998	24	this	this	DET
taxlaw-2815	998	25	hypothetical	hypothetical	ADJ
taxlaw-2815	998	26	.	.	PUNCT
taxlaw-2815	999	1	in	in	ADP
taxlaw-2815	999	2	any	any	DET
taxlaw-2815	999	3	event	event	NOUN
taxlaw-2815	999	4	,	,	PUNCT
taxlaw-2815	999	5	the	the	DET
taxlaw-2815	999	6	calculus	calculus	NOUN
taxlaw-2815	999	7	regarding	regard	VERB
taxlaw-2815	999	8	a	a	DET
taxlaw-2815	999	9	marriage	marriage	NOUN
taxlaw-2815	999	10	bonus	bonus	NOUN
taxlaw-2815	999	11	as	as	ADP
taxlaw-2815	999	12	a	a	DET
taxlaw-2815	999	13	disincentive	disincentive	ADJ
taxlaw-2815	999	14	to	to	ADP
taxlaw-2815	999	15	work	work	NOUN
taxlaw-2815	999	16	is	be	AUX
taxlaw-2815	999	17	far	far	ADV
taxlaw-2815	999	18	more	more	ADV
taxlaw-2815	999	19	complex	complex	ADJ
taxlaw-2815	999	20	when	when	SCONJ
taxlaw-2815	999	21	small	small	ADJ
taxlaw-2815	999	22	children	child	NOUN
taxlaw-2815	999	23	are	be	AUX
taxlaw-2815	999	24	present	present	ADJ
taxlaw-2815	999	25	,	,	PUNCT
taxlaw-2815	999	26	because	because	SCONJ
taxlaw-2815	999	27	the	the	DET
taxlaw-2815	999	28	couple	couple	NOUN
taxlaw-2815	999	29	will	will	AUX
taxlaw-2815	999	30	incur	incur	VERB
taxlaw-2815	999	31	day	day	NOUN
taxlaw-2815	999	32	care	care	NOUN
taxlaw-2815	999	33	costs	cost	NOUN
taxlaw-2815	999	34	if	if	SCONJ
taxlaw-2815	999	35	the	the	DET
taxlaw-2815	999	36	second	second	ADJ
taxlaw-2815	999	37	spouse	spouse	NOUN
taxlaw-2815	999	38	enters	enter	VERB
taxlaw-2815	999	39	the	the	DET
taxlaw-2815	999	40	work	work	NOUN
taxlaw-2815	999	41	force	force	NOUN
taxlaw-2815	999	42	;	;	PUNCT
taxlaw-2815	999	43	the	the	DET
taxlaw-2815	999	44	second	second	ADJ
taxlaw-2815	999	45	earner	earner	NOUN
taxlaw-2815	999	46	will	will	AUX
taxlaw-2815	999	47	have	have	VERB
taxlaw-2815	999	48	to	to	PART
taxlaw-2815	999	49	earn	earn	VERB
taxlaw-2815	999	50	a	a	DET
taxlaw-2815	999	51	certain	certain	ADJ
taxlaw-2815	999	52	minimum	minimum	NOUN
taxlaw-2815	999	53	amount	amount	NOUN
taxlaw-2815	999	54	to	to	PART
taxlaw-2815	999	55	offset	offset	VERB
taxlaw-2815	999	56	those	those	DET
taxlaw-2815	999	57	costs	cost	NOUN
taxlaw-2815	999	58	,	,	PUNCT
taxlaw-2815	999	59	while	while	SCONJ
taxlaw-2815	999	60	simultaneously	simultaneously	ADV
taxlaw-2815	999	61	reducing	reduce	VERB
taxlaw-2815	999	62	the	the	DET
taxlaw-2815	999	63	marriage	marriage	NOUN
taxlaw-2815	999	64	bonus	bonus	NOUN
taxlaw-2815	999	65	(	(	PUNCT
taxlaw-2815	999	66	and	and	CCONJ
taxlaw-2815	999	67	the	the	DET
taxlaw-2815	999	68	earned	earn	VERB
taxlaw-2815	999	69	income	income	NOUN
taxlaw-2815	999	70	credit	credit	NOUN
taxlaw-2815	999	71	)	)	PUNCT
taxlaw-2815	999	72	with	with	ADP
taxlaw-2815	999	73	his	his	PRON
taxlaw-2815	999	74	or	or	CCONJ
taxlaw-2815	999	75	her	her	PRON
taxlaw-2815	999	76	earnings	earning	NOUN
taxlaw-2815	999	77	.	.	PUNCT
taxlaw-2815	1000	1	thus	thus	ADV
taxlaw-2815	1000	2	,	,	PUNCT
taxlaw-2815	1000	3	it	it	PRON
taxlaw-2815	1000	4	is	be	AUX
taxlaw-2815	1000	5	often	often	ADV
taxlaw-2815	1000	6	not	not	PART
taxlaw-2815	1000	7	rational	rational	ADJ
taxlaw-2815	1000	8	for	for	SCONJ
taxlaw-2815	1000	9	low	low	ADJ
taxlaw-2815	1000	10	-	-	PUNCT
taxlaw-2815	1000	11	income	income	NOUN
taxlaw-2815	1000	12	families	family	NOUN
taxlaw-2815	1000	13	with	with	ADP
taxlaw-2815	1000	14	children	child	NOUN
taxlaw-2815	1000	15	to	to	PART
taxlaw-2815	1000	16	follow	follow	VERB
taxlaw-2815	1000	17	the	the	DET
taxlaw-2815	1000	18	two	two	NUM
taxlaw-2815	1000	19	-	-	PUNCT
taxlaw-2815	1000	20	earner	earner	NOUN
taxlaw-2815	1000	21	model	model	NOUN
taxlaw-2815	1000	22	.	.	PUNCT
taxlaw-2815	1001	1	however	however	ADV
taxlaw-2815	1001	2	,	,	PUNCT
taxlaw-2815	1001	3	there	there	PRON
taxlaw-2815	1001	4	are	be	VERB
taxlaw-2815	1001	5	other	other	ADJ
taxlaw-2815	1001	6	ways	way	NOUN
taxlaw-2815	1001	7	to	to	PART
taxlaw-2815	1001	8	address	address	VERB
taxlaw-2815	1001	9	the	the	DET
taxlaw-2815	1001	10	costs	cost	NOUN
taxlaw-2815	1001	11	of	of	ADP
taxlaw-2815	1001	12	raising	raise	VERB
taxlaw-2815	1001	13	children	child	NOUN
taxlaw-2815	1001	14	,	,	PUNCT
taxlaw-2815	1001	15	whether	whether	SCONJ
taxlaw-2815	1001	16	those	those	DET
taxlaw-2815	1001	17	costs	cost	NOUN
taxlaw-2815	1001	18	are	be	AUX
taxlaw-2815	1001	19	borne	bear	VERB
taxlaw-2815	1001	20	as	as	ADP
taxlaw-2815	1001	21	day	day	NOUN
taxlaw-2815	1001	22	care	care	NOUN
taxlaw-2815	1001	23	expenses	expense	NOUN
taxlaw-2815	1001	24	or	or	CCONJ
taxlaw-2815	1001	25	the	the	DET
taxlaw-2815	1001	26	opportunity	opportunity	NOUN
taxlaw-2815	1001	27	cost	cost	NOUN
taxlaw-2815	1001	28	of	of	ADP
taxlaw-2815	1001	29	the	the	DET
taxlaw-2815	1001	30	second	second	ADJ
taxlaw-2815	1001	31	earner	earner	NOUN
taxlaw-2815	1001	32	staying	stay	VERB
taxlaw-2815	1001	33	home	home	NOUN
taxlaw-2815	1001	34	.	.	PUNCT
taxlaw-2815	1002	1	c.	c.	PROPN
taxlaw-2815	1002	2	a	a	DET
taxlaw-2815	1002	3	brief	brief	ADJ
taxlaw-2815	1002	4	consideration	consideration	NOUN
taxlaw-2815	1002	5	of	of	ADP
taxlaw-2815	1002	6	how	how	SCONJ
taxlaw-2815	1002	7	to	to	PART
taxlaw-2815	1002	8	restructure	restructure	VERB
taxlaw-2815	1002	9	the	the	DET
taxlaw-2815	1002	10	earned	earn	VERB
taxlaw-2815	1002	11	income	income	NOUN
taxlaw-2815	1002	12	credit	credit	NOUN
taxlaw-2815	1002	13	in	in	ADP
taxlaw-2815	1002	14	an	an	DET
taxlaw-2815	1002	15	individual	individual	ADJ
taxlaw-2815	1002	16	filing	filing	NOUN
taxlaw-2815	1002	17	system	system	NOUN
taxlaw-2815	1002	18	if	if	SCONJ
taxlaw-2815	1002	19	congress	congress	PROPN
taxlaw-2815	1002	20	mandated	mandate	VERB
taxlaw-2815	1002	21	individual	individual	ADJ
taxlaw-2815	1002	22	filing	filing	NOUN
taxlaw-2815	1002	23	,	,	PUNCT
taxlaw-2815	1002	24	it	it	PRON
taxlaw-2815	1002	25	would	would	AUX
taxlaw-2815	1002	26	have	have	VERB
taxlaw-2815	1002	27	to	to	PART
taxlaw-2815	1002	28	decide	decide	VERB
taxlaw-2815	1002	29	how	how	SCONJ
taxlaw-2815	1002	30	to	to	PART
taxlaw-2815	1002	31	structure	structure	VERB
taxlaw-2815	1002	32	the	the	DET
taxlaw-2815	1002	33	credits	credit	NOUN
taxlaw-2815	1002	34	currently	currently	ADV
taxlaw-2815	1002	35	available	available	ADJ
taxlaw-2815	1002	36	to	to	ADP
taxlaw-2815	1002	37	households	household	NOUN
taxlaw-2815	1002	38	headed	head	VERB
taxlaw-2815	1002	39	by	by	ADP
taxlaw-2815	1002	40	married	married	ADJ
taxlaw-2815	1002	41	couples	couple	NOUN
taxlaw-2815	1002	42	.	.	PUNCT
taxlaw-2815	1003	1	one	one	NUM
taxlaw-2815	1003	2	specific	specific	ADJ
taxlaw-2815	1003	3	question	question	NOUN
taxlaw-2815	1003	4	is	be	AUX
taxlaw-2815	1003	5	whether	whether	SCONJ
taxlaw-2815	1003	6	congress	congress	PROPN
taxlaw-2815	1003	7	would	would	AUX
taxlaw-2815	1003	8	aggregate	aggregate	VERB
taxlaw-2815	1003	9	the	the	DET
taxlaw-2815	1003	10	spouse	spouse	NOUN
taxlaw-2815	1003	11	’s	’s	PART
taxlaw-2815	1003	12	separate	separate	ADJ
taxlaw-2815	1003	13	income	income	NOUN
taxlaw-2815	1003	14	for	for	ADP
taxlaw-2815	1003	15	purposes	purpose	NOUN
taxlaw-2815	1003	16	of	of	ADP
taxlaw-2815	1003	17	determining	determine	VERB
taxlaw-2815	1003	18	the	the	DET
taxlaw-2815	1003	19	earned	earn	VERB
taxlaw-2815	1003	20	income	income	NOUN
taxlaw-2815	1003	21	credit	credit	NOUN
taxlaw-2815	1003	22	.	.	PUNCT
taxlaw-2815	1004	1	as	as	SCONJ
taxlaw-2815	1004	2	noted	note	VERB
taxlaw-2815	1004	3	above	above	ADV
taxlaw-2815	1004	4	,	,	PUNCT
taxlaw-2815	1004	5	it	it	PRON
taxlaw-2815	1004	6	does	do	AUX
taxlaw-2815	1004	7	not	not	PART
taxlaw-2815	1004	8	now	now	ADV
taxlaw-2815	1004	9	do	do	VERB
taxlaw-2815	1004	10	so	so	ADV
taxlaw-2815	1004	11	for	for	ADP
taxlaw-2815	1004	12	cohabiting	cohabit	VERB
taxlaw-2815	1004	13	couples	couple	NOUN
taxlaw-2815	1004	14	.	.	PUNCT
taxlaw-2815	1005	1	should	should	AUX
taxlaw-2815	1005	2	married	married	VERB
taxlaw-2815	1005	3	couples	couple	NOUN
taxlaw-2815	1005	4	be	be	AUX
taxlaw-2815	1005	5	treated	treat	VERB
taxlaw-2815	1005	6	differently	differently	ADV
taxlaw-2815	1005	7	?	?	PUNCT
taxlaw-2815	1006	1	if	if	SCONJ
taxlaw-2815	1006	2	one	one	PRON
taxlaw-2815	1006	3	does	do	AUX
taxlaw-2815	1006	4	not	not	PART
taxlaw-2815	1006	5	accept	accept	VERB
taxlaw-2815	1006	6	the	the	DET
taxlaw-2815	1006	7	premise	premise	NOUN
taxlaw-2815	1006	8	of	of	ADP
taxlaw-2815	1006	9	marriage	marriage	NOUN
taxlaw-2815	1006	10	as	as	ADP
taxlaw-2815	1006	11	an	an	DET
taxlaw-2815	1006	12	economic	economic	ADJ
taxlaw-2815	1006	13	unit	unit	NOUN
taxlaw-2815	1006	14	,	,	PUNCT
taxlaw-2815	1006	15	then	then	ADV
taxlaw-2815	1006	16	arguably	arguably	ADV
taxlaw-2815	1006	17	the	the	DET
taxlaw-2815	1006	18	code	code	NOUN
taxlaw-2815	1006	19	should	should	AUX
taxlaw-2815	1006	20	not	not	PART
taxlaw-2815	1006	21	aggregate	aggregate	VERB
taxlaw-2815	1006	22	the	the	DET
taxlaw-2815	1006	23	spouses	spouse	NOUN
taxlaw-2815	1006	24	’	'	PUNCT
taxlaw-2815	1006	25	incomes	income	NOUN
taxlaw-2815	1006	26	.	.	PUNCT
taxlaw-2815	1007	1	zelenak	zelenak	NOUN
taxlaw-2815	1007	2	examined	examine	VERB
taxlaw-2815	1007	3	the	the	DET
taxlaw-2815	1007	4	pros	pro	NOUN
taxlaw-2815	1007	5	and	and	CCONJ
taxlaw-2815	1007	6	cons	con	NOUN
taxlaw-2815	1007	7	of	of	ADP
taxlaw-2815	1007	8	this	this	DET
taxlaw-2815	1007	9	question	question	NOUN
taxlaw-2815	1007	10	in	in	ADP
taxlaw-2815	1007	11	his	his	PRON
taxlaw-2815	1007	12	1994	1994	NUM
taxlaw-2815	1007	13	article	article	NOUN
taxlaw-2815	1007	14	,	,	PUNCT
taxlaw-2815	1007	15	noting	note	VERB
taxlaw-2815	1007	16	that	that	SCONJ
taxlaw-2815	1007	17	:	:	PUNCT
taxlaw-2815	1007	18	if	if	SCONJ
taxlaw-2815	1007	19	a	a	DET
taxlaw-2815	1007	20	wife	wife	NOUN
taxlaw-2815	1007	21	of	of	ADP
taxlaw-2815	1007	22	a	a	DET
taxlaw-2815	1007	23	high	high	ADJ
taxlaw-2815	1007	24	income	income	NOUN
taxlaw-2815	1007	25	husband	husband	NOUN
taxlaw-2815	1007	26	earns	earn	VERB
taxlaw-2815	1007	27	a	a	DET
taxlaw-2815	1007	28	few	few	ADJ
taxlaw-2815	1007	29	thousand	thousand	NUM
taxlaw-2815	1007	30	dollars	dollar	NOUN
taxlaw-2815	1007	31	.	.	PUNCT
taxlaw-2815	1007	32	.	.	PUNCT
taxlaw-2815	1007	33	.	.	PUNCT
taxlaw-2815	1008	1	[	[	X
taxlaw-2815	1008	2	t]he	t]he	ADV
taxlaw-2815	1008	3	premises	premise	NOUN
taxlaw-2815	1008	4	of	of	ADP
taxlaw-2815	1008	5	separate	separate	ADJ
taxlaw-2815	1008	6	returns	return	NOUN
taxlaw-2815	1008	7	—	—	PUNCT
taxlaw-2815	1008	8	marriage	marriage	NOUN
taxlaw-2815	1008	9	neutrality	neutrality	NOUN
taxlaw-2815	1008	10	and	and	CCONJ
taxlaw-2815	1008	11	the	the	DET
taxlaw-2815	1008	12	independent	independent	ADJ
taxlaw-2815	1008	13	economic	economic	ADJ
taxlaw-2815	1008	14	identities	identity	NOUN
taxlaw-2815	1008	15	of	of	ADP
taxlaw-2815	1008	16	spouses	spouse	NOUN
taxlaw-2815	1008	17	—	—	PUNCT
taxlaw-2815	1008	18	indicate	indicate	VERB
taxlaw-2815	1008	19	that	that	SCONJ
taxlaw-2815	1008	20	she	she	PRON
taxlaw-2815	1008	21	should	should	AUX
taxlaw-2815	1008	22	be	be	AUX
taxlaw-2815	1008	23	eligible	eligible	ADJ
taxlaw-2815	1008	24	for	for	ADP
taxlaw-2815	1008	25	the	the	DET
taxlaw-2815	1008	26	credit	credit	NOUN
taxlaw-2815	1008	27	.	.	PUNCT
taxlaw-2815	1009	1	but	but	CCONJ
taxlaw-2815	1009	2	the	the	DET
taxlaw-2815	1009	3	credit	credit	NOUN
taxlaw-2815	1009	4	is	be	AUX
taxlaw-2815	1009	5	intended	intend	VERB
taxlaw-2815	1009	6	to	to	PART
taxlaw-2815	1009	7	help	help	VERB
taxlaw-2815	1009	8	the	the	DET
taxlaw-2815	1009	9	poor	poor	ADJ
taxlaw-2815	1009	10	,	,	PUNCT
taxlaw-2815	1009	11	and	and	CCONJ
taxlaw-2815	1009	12	she	she	PRON
taxlaw-2815	1009	13	is	be	AUX
taxlaw-2815	1009	14	not	not	PART
taxlaw-2815	1009	15	poor.223	poor.223	NUM
taxlaw-2815	1009	16	it	it	PRON
taxlaw-2815	1009	17	is	be	AUX
taxlaw-2815	1009	18	true	true	ADJ
taxlaw-2815	1009	19	that	that	SCONJ
taxlaw-2815	1009	20	she	she	PRON
taxlaw-2815	1009	21	is	be	AUX
taxlaw-2815	1009	22	not	not	PART
taxlaw-2815	1009	23	poor	poor	ADJ
taxlaw-2815	1009	24	,	,	PUNCT
taxlaw-2815	1009	25	but	but	CCONJ
taxlaw-2815	1009	26	congress	congress	PROPN
taxlaw-2815	1009	27	should	should	AUX
taxlaw-2815	1009	28	not	not	PART
taxlaw-2815	1009	29	ignore	ignore	VERB
taxlaw-2815	1009	30	the	the	DET
taxlaw-2815	1009	31	fact	fact	NOUN
taxlaw-2815	1009	32	that	that	SCONJ
taxlaw-2815	1009	33	many	many	ADJ
taxlaw-2815	1009	34	marriages	marriage	NOUN
taxlaw-2815	1009	35	end	end	VERB
taxlaw-2815	1009	36	in	in	ADP
taxlaw-2815	1009	37	divorce,224	divorce,224	NOUN
taxlaw-2815	1009	38	and	and	CCONJ
taxlaw-2815	1009	39	she	she	PRON
taxlaw-2815	1009	40	may	may	AUX
taxlaw-2815	1009	41	be	be	AUX
taxlaw-2815	1009	42	better	well	ADV
taxlaw-2815	1009	43	positioned	position	VERB
taxlaw-2815	1009	44	to	to	PART
taxlaw-2815	1009	45	support	support	VERB
taxlaw-2815	1009	46	herself	herself	PRON
taxlaw-2815	1009	47	after	after	ADP
taxlaw-2815	1009	48	a	a	DET
taxlaw-2815	1009	49	divorce	divorce	NOUN
taxlaw-2815	1009	50	if	if	SCONJ
taxlaw-2815	1009	51	she	she	PRON
taxlaw-2815	1009	52	maintains	maintain	VERB
taxlaw-2815	1009	53	a	a	DET
taxlaw-2815	1009	54	presence	presence	NOUN
taxlaw-2815	1009	55	in	in	ADP
taxlaw-2815	1009	56	the	the	DET
taxlaw-2815	1009	57	work	work	NOUN
taxlaw-2815	1009	58	force	force	NOUN
taxlaw-2815	1009	59	throughout	throughout	ADP
taxlaw-2815	1009	60	her	her	PRON
taxlaw-2815	1009	61	marriage	marriage	NOUN
taxlaw-2815	1009	62	.	.	PUNCT
taxlaw-2815	1010	1	furthermore	furthermore	ADV
taxlaw-2815	1010	2	,	,	PUNCT
taxlaw-2815	1010	3	if	if	SCONJ
taxlaw-2815	1010	4	her	her	PRON
taxlaw-2815	1010	5	high	high	ADV
taxlaw-2815	1010	6	-	-	PUNCT
taxlaw-2815	1010	7	earning	earn	VERB
taxlaw-2815	1010	8	spouse	spouse	NOUN
taxlaw-2815	1010	9	claimed	claim	VERB
taxlaw-2815	1010	10	the	the	DET
taxlaw-2815	1010	11	children	child	NOUN
taxlaw-2815	1010	12	as	as	ADP
taxlaw-2815	1010	13	dependents	dependent	NOUN
taxlaw-2815	1010	14	on	on	ADP
taxlaw-2815	1010	15	his	his	PRON
taxlaw-2815	1010	16	return	return	NOUN
taxlaw-2815	1010	17	,	,	PUNCT
taxlaw-2815	1010	18	as	as	SCONJ
taxlaw-2815	1010	19	he	he	PRON
taxlaw-2815	1010	20	is	be	AUX
taxlaw-2815	1010	21	likely	likely	ADJ
taxlaw-2815	1010	22	to	to	PART
taxlaw-2815	1010	23	do	do	VERB
taxlaw-2815	1010	24	,	,	PUNCT
taxlaw-2815	1010	25	then	then	ADV
taxlaw-2815	1010	26	her	her	PRON
taxlaw-2815	1010	27	separate	separate	ADJ
taxlaw-2815	1010	28	entitlement	entitlement	NOUN
taxlaw-2815	1010	29	to	to	ADP
taxlaw-2815	1010	30	an	an	DET
taxlaw-2815	1010	31	earned	earn	VERB
taxlaw-2815	1010	32	income	income	NOUN
taxlaw-2815	1010	33	credit	credit	NOUN
taxlaw-2815	1010	34	would	would	AUX
taxlaw-2815	1010	35	be	be	AUX
taxlaw-2815	1010	36	nominal.225	nominal.225	PROPN
taxlaw-2815	1010	37	zelenak	zelenak	NOUN
taxlaw-2815	1010	38	suggested	suggest	VERB
taxlaw-2815	1010	39	that	that	SCONJ
taxlaw-2815	1010	40	,	,	PUNCT
taxlaw-2815	1010	41	were	be	AUX
taxlaw-2815	1010	42	congress	congress	PROPN
taxlaw-2815	1010	43	to	to	PART
taxlaw-2815	1010	44	adopt	adopt	VERB
taxlaw-2815	1010	45	mandatory	mandatory	ADJ
taxlaw-2815	1010	46	individual	individual	ADJ
taxlaw-2815	1010	47	filing	filing	NOUN
taxlaw-2815	1010	48	,	,	PUNCT
taxlaw-2815	1010	49	a	a	DET
taxlaw-2815	1010	50	better	well	ADJ
taxlaw-2815	1010	51	alternative	alternative	NOUN
taxlaw-2815	1010	52	to	to	ADP
taxlaw-2815	1010	53	retaining	retain	VERB
taxlaw-2815	1010	54	the	the	DET
taxlaw-2815	1010	55	current	current	ADJ
taxlaw-2815	1010	56	earned	earn	VERB
taxlaw-2815	1010	57	income	income	NOUN
taxlaw-2815	1010	58	credit	credit	NOUN
taxlaw-2815	1010	59	system	system	NOUN
taxlaw-2815	1010	60	would	would	AUX
taxlaw-2815	1010	61	be	be	AUX
taxlaw-2815	1010	62	to	to	ADP
taxlaw-2815	1010	63	223	223	NUM
taxlaw-2815	1010	64	zelenak	zelenak	NOUN
taxlaw-2815	1010	65	,	,	PUNCT
taxlaw-2815	1010	66	supra	supra	PROPN
taxlaw-2815	1010	67	note	note	NOUN
taxlaw-2815	1010	68	24	24	NUM
taxlaw-2815	1010	69	,	,	PUNCT
taxlaw-2815	1010	70	at	at	ADP
taxlaw-2815	1010	71	398–99	398–99	NUM
taxlaw-2815	1010	72	.	.	PUNCT
taxlaw-2815	1011	1	he	he	PRON
taxlaw-2815	1011	2	concludes	conclude	VERB
taxlaw-2815	1011	3	his	his	PRON
taxlaw-2815	1011	4	article	article	NOUN
taxlaw-2815	1011	5	by	by	ADP
taxlaw-2815	1011	6	noting	note	VERB
taxlaw-2815	1011	7	that	that	SCONJ
taxlaw-2815	1011	8	“	"	PUNCT
taxlaw-2815	1011	9	[	[	X
taxlaw-2815	1011	10	t]here	t]here	NOUN
taxlaw-2815	1011	11	is	be	AUX
taxlaw-2815	1011	12	no	no	DET
taxlaw-2815	1011	13	absolutely	absolutely	ADV
taxlaw-2815	1011	14	right	right	ADJ
taxlaw-2815	1011	15	or	or	CCONJ
taxlaw-2815	1011	16	wrong	wrong	ADJ
taxlaw-2815	1011	17	way	way	NOUN
taxlaw-2815	1011	18	to	to	PART
taxlaw-2815	1011	19	tax	tax	VERB
taxlaw-2815	1011	20	married	married	ADJ
taxlaw-2815	1011	21	couples	couple	NOUN
taxlaw-2815	1011	22	.	.	PUNCT
taxlaw-2815	1011	23	.	.	PUNCT
taxlaw-2815	1011	24	.	.	PUNCT
taxlaw-2815	1011	25	.	.	PUNCT
taxlaw-2815	1012	1	whatever	whatever	PRON
taxlaw-2815	1012	2	the	the	DET
taxlaw-2815	1012	3	merits	merit	NOUN
taxlaw-2815	1012	4	of	of	ADP
taxlaw-2815	1012	5	joint	joint	ADJ
taxlaw-2815	1012	6	returns	return	NOUN
taxlaw-2815	1012	7	may	may	AUX
taxlaw-2815	1012	8	have	have	AUX
taxlaw-2815	1012	9	been	be	AUX
taxlaw-2815	1012	10	for	for	ADP
taxlaw-2815	1012	11	mid	mid	ADJ
taxlaw-2815	1012	12	-	-	ADJ
taxlaw-2815	1012	13	twentieth	twentieth	ADJ
taxlaw-2815	1012	14	century	century	PROPN
taxlaw-2815	1012	15	america	america	PROPN
taxlaw-2815	1012	16	,	,	PUNCT
taxlaw-2815	1012	17	the	the	DET
taxlaw-2815	1012	18	joint	joint	ADJ
taxlaw-2815	1012	19	-	-	PUNCT
taxlaw-2815	1012	20	return	return	NOUN
taxlaw-2815	1012	21	system	system	NOUN
taxlaw-2815	1012	22	fits	fit	VERB
taxlaw-2815	1012	23	poorly	poorly	ADV
taxlaw-2815	1012	24	with	with	ADP
taxlaw-2815	1012	25	american	american	ADJ
taxlaw-2815	1012	26	attitudes	attitude	NOUN
taxlaw-2815	1012	27	and	and	CCONJ
taxlaw-2815	1012	28	living	living	NOUN
taxlaw-2815	1012	29	patterns	pattern	NOUN
taxlaw-2815	1012	30	at	at	ADP
taxlaw-2815	1012	31	the	the	DET
taxlaw-2815	1012	32	close	close	NOUN
taxlaw-2815	1012	33	of	of	ADP
taxlaw-2815	1012	34	the	the	DET
taxlaw-2815	1012	35	century	century	NOUN
taxlaw-2815	1012	36	.	.	PUNCT
taxlaw-2815	1012	37	”	"	PUNCT
taxlaw-2815	1012	38	)	)	PUNCT
taxlaw-2815	1012	39	.	.	PUNCT
taxlaw-2815	1013	1	i	i	PRON
taxlaw-2815	1013	2	d.	d.	PROPN
taxlaw-2815	1013	3	at	at	ADP
taxlaw-2815	1013	4	404–05	404–05	NUM
taxlaw-2815	1013	5	.	.	PUNCT
taxlaw-2815	1014	1	224	224	NUM
taxlaw-2815	1014	2	pew	pew	PROPN
taxlaw-2815	1014	3	research	research	PROPN
taxlaw-2815	1014	4	ctr	ctr	PROPN
taxlaw-2815	1014	5	.	.	PROPN
taxlaw-2815	1014	6	,	,	PUNCT
taxlaw-2815	1014	7	the	the	DET
taxlaw-2815	1014	8	decline	decline	NOUN
taxlaw-2815	1014	9	of	of	ADP
taxlaw-2815	1014	10	marriage	marriage	NOUN
taxlaw-2815	1014	11	and	and	CCONJ
taxlaw-2815	1014	12	rise	rise	NOUN
taxlaw-2815	1014	13	of	of	ADP
taxlaw-2815	1014	14	new	new	ADJ
taxlaw-2815	1014	15	families	family	NOUN
taxlaw-2815	1014	16	38	38	NUM
taxlaw-2815	1014	17	(	(	PUNCT
taxlaw-2815	1014	18	2010	2010	NUM
taxlaw-2815	1014	19	)	)	PUNCT
taxlaw-2815	1014	20	.	.	PUNCT
taxlaw-2815	1015	1	the	the	DET
taxlaw-2815	1015	2	report	report	NOUN
taxlaw-2815	1015	3	notes	note	VERB
taxlaw-2815	1015	4	that	that	SCONJ
taxlaw-2815	1015	5	the	the	DET
taxlaw-2815	1015	6	divorce	divorce	NOUN
taxlaw-2815	1015	7	rate	rate	NOUN
taxlaw-2815	1015	8	rose	rise	VERB
taxlaw-2815	1015	9	sharply	sharply	ADV
taxlaw-2815	1015	10	after	after	ADP
taxlaw-2815	1015	11	1960	1960	NUM
taxlaw-2815	1015	12	,	,	PUNCT
taxlaw-2815	1015	13	peaked	peak	VERB
taxlaw-2815	1015	14	in	in	ADP
taxlaw-2815	1015	15	1979	1979	NUM
taxlaw-2815	1015	16	,	,	PUNCT
taxlaw-2815	1015	17	and	and	CCONJ
taxlaw-2815	1015	18	has	have	AUX
taxlaw-2815	1015	19	declined	decline	VERB
taxlaw-2815	1015	20	since	since	SCONJ
taxlaw-2815	1015	21	that	that	DET
taxlaw-2815	1015	22	time	time	NOUN
taxlaw-2815	1015	23	.	.	PUNCT
taxlaw-2815	1016	1	the	the	DET
taxlaw-2815	1016	2	report	report	NOUN
taxlaw-2815	1016	3	further	far	ADV
taxlaw-2815	1016	4	suggests	suggest	VERB
taxlaw-2815	1016	5	that	that	SCONJ
taxlaw-2815	1016	6	the	the	DET
taxlaw-2815	1016	7	decline	decline	NOUN
taxlaw-2815	1016	8	in	in	ADP
taxlaw-2815	1016	9	the	the	DET
taxlaw-2815	1016	10	divorce	divorce	NOUN
taxlaw-2815	1016	11	rate	rate	NOUN
taxlaw-2815	1016	12	reflects	reflect	VERB
taxlaw-2815	1016	13	the	the	DET
taxlaw-2815	1016	14	simultaneous	simultaneous	ADJ
taxlaw-2815	1016	15	decline	decline	NOUN
taxlaw-2815	1016	16	in	in	ADP
taxlaw-2815	1016	17	marriage	marriage	NOUN
taxlaw-2815	1016	18	.	.	PUNCT
taxlaw-2815	1017	1	i	i	PRON
taxlaw-2815	1017	2	d.	d.	PROPN
taxlaw-2815	1017	3	225	225	NUM
taxlaw-2815	1017	4	each	each	DET
taxlaw-2815	1017	5	child	child	NOUN
taxlaw-2815	1017	6	would	would	AUX
taxlaw-2815	1017	7	allow	allow	VERB
taxlaw-2815	1017	8	the	the	DET
taxlaw-2815	1017	9	husband	husband	NOUN
taxlaw-2815	1017	10	a	a	DET
taxlaw-2815	1017	11	dependency	dependency	NOUN
taxlaw-2815	1017	12	exemption	exemption	NOUN
taxlaw-2815	1017	13	of	of	ADP
taxlaw-2815	1017	14	$	$	SYM
taxlaw-2815	1017	15	3,700	3,700	NUM
taxlaw-2815	1017	16	in	in	ADP
taxlaw-2815	1017	17	2011	2011	NUM
taxlaw-2815	1017	18	.	.	PUNCT
taxlaw-2815	1018	1	depending	depend	VERB
taxlaw-2815	1018	2	on	on	ADP
taxlaw-2815	1018	3	the	the	DET
taxlaw-2815	1018	4	husband	husband	NOUN
taxlaw-2815	1018	5	’s	’s	PART
taxlaw-2815	1018	6	income	income	NOUN
taxlaw-2815	1018	7	,	,	PUNCT
taxlaw-2815	1018	8	he	he	PRON
taxlaw-2815	1018	9	may	may	AUX
taxlaw-2815	1018	10	also	also	ADV
taxlaw-2815	1018	11	be	be	AUX
taxlaw-2815	1018	12	eligible	eligible	ADJ
taxlaw-2815	1018	13	for	for	ADP
taxlaw-2815	1018	14	a	a	DET
taxlaw-2815	1018	15	child	child	NOUN
taxlaw-2815	1018	16	tax	tax	NOUN
taxlaw-2815	1018	17	credit	credit	NOUN
taxlaw-2815	1018	18	of	of	ADP
taxlaw-2815	1018	19	up	up	ADP
taxlaw-2815	1018	20	to	to	PART
taxlaw-2815	1018	21	$	$	SYM
taxlaw-2815	1018	22	1,000	1,000	NUM
taxlaw-2815	1018	23	in	in	ADP
taxlaw-2815	1018	24	2011	2011	NUM
taxlaw-2815	1018	25	.	.	PUNCT
taxlaw-2815	1019	1	the	the	DET
taxlaw-2815	1019	2	wife	wife	NOUN
taxlaw-2815	1019	3	earning	earn	VERB
taxlaw-2815	1019	4	a	a	DET
taxlaw-2815	1019	5	few	few	ADJ
taxlaw-2815	1019	6	thousand	thousand	NUM
taxlaw-2815	1019	7	dollars	dollar	NOUN
taxlaw-2815	1019	8	,	,	PUNCT
taxlaw-2815	1019	9	on	on	ADP
taxlaw-2815	1019	10	the	the	DET
taxlaw-2815	1019	11	other	other	ADJ
taxlaw-2815	1019	12	hand	hand	NOUN
taxlaw-2815	1019	13	,	,	PUNCT
taxlaw-2815	1019	14	would	would	AUX
taxlaw-2815	1019	15	have	have	VERB
taxlaw-2815	1019	16	no	no	DET
taxlaw-2815	1019	17	tax	tax	NOUN
taxlaw-2815	1019	18	liability	liability	NOUN
taxlaw-2815	1019	19	and	and	CCONJ
taxlaw-2815	1019	20	would	would	AUX
taxlaw-2815	1019	21	not	not	PART
taxlaw-2815	1019	22	earn	earn	VERB
taxlaw-2815	1019	23	enough	enough	ADJ
taxlaw-2815	1019	24	to	to	PART
taxlaw-2815	1019	25	receive	receive	VERB
taxlaw-2815	1019	26	any	any	DET
taxlaw-2815	1019	27	portion	portion	NOUN
taxlaw-2815	1019	28	of	of	ADP
taxlaw-2815	1019	29	the	the	DET
taxlaw-2815	1019	30	child	child	NOUN
taxlaw-2815	1019	31	tax	tax	NOUN
taxlaw-2815	1019	32	credit	credit	NOUN
taxlaw-2815	1019	33	.	.	PUNCT
taxlaw-2815	1020	1	without	without	ADP
taxlaw-2815	1020	2	qualifying	qualify	VERB
taxlaw-2815	1020	3	children	child	NOUN
taxlaw-2815	1020	4	to	to	PART
taxlaw-2815	1020	5	claim	claim	VERB
taxlaw-2815	1020	6	,	,	PUNCT
taxlaw-2815	1020	7	her	her	PRON
taxlaw-2815	1020	8	earned	earn	VERB
taxlaw-2815	1020	9	income	income	NOUN
taxlaw-2815	1020	10	credit	credit	NOUN
taxlaw-2815	1020	11	could	could	AUX
taxlaw-2815	1020	12	not	not	PART
taxlaw-2815	1020	13	exceed	exceed	VERB
taxlaw-2815	1020	14	$	$	SYM
taxlaw-2815	1020	15	464	464	NUM
taxlaw-2815	1020	16	and	and	CCONJ
taxlaw-2815	1020	17	might	might	AUX
taxlaw-2815	1020	18	be	be	AUX
taxlaw-2815	1020	19	less	less	ADJ
taxlaw-2815	1020	20	;	;	PUNCT
taxlaw-2815	1020	21	it	it	PRON
taxlaw-2815	1020	22	would	would	AUX
taxlaw-2815	1020	23	roughly	roughly	ADV
taxlaw-2815	1020	24	offset	offset	VERB
taxlaw-2815	1020	25	her	her	PRON
taxlaw-2815	1020	26	fica	fica	PROPN
taxlaw-2815	1020	27	taxes	taxis	NOUN
taxlaw-2815	1020	28	,	,	PUNCT
taxlaw-2815	1020	29	which	which	PRON
taxlaw-2815	1020	30	was	be	AUX
taxlaw-2815	1020	31	the	the	DET
taxlaw-2815	1020	32	original	original	ADJ
taxlaw-2815	1020	33	legislative	legislative	ADJ
taxlaw-2815	1020	34	intent	intent	NOUN
taxlaw-2815	1020	35	of	of	ADP
taxlaw-2815	1020	36	the	the	DET
taxlaw-2815	1020	37	earned	earn	VERB
taxlaw-2815	1020	38	income	income	NOUN
taxlaw-2815	1020	39	credit	credit	NOUN
taxlaw-2815	1020	40	.	.	PUNCT
taxlaw-2815	1021	1	134	134	NUM
taxlaw-2815	1021	2	columbia	columbia	PROPN
taxlaw-2815	1021	3	journal	journal	PROPN
taxlaw-2815	1021	4	of	of	ADP
taxlaw-2815	1021	5	tax	tax	NOUN
taxlaw-2815	1021	6	law	law	NOUN
taxlaw-2815	1021	7	[	[	X
taxlaw-2815	1021	8	vol.4:94	vol.4:94	DET
taxlaw-2815	1021	9	redesign	redesign	VERB
taxlaw-2815	1021	10	the	the	DET
taxlaw-2815	1021	11	credit.226	credit.226	NOUN
taxlaw-2815	1021	12	as	as	ADP
taxlaw-2815	1021	13	zelenak	zelenak	NOUN
taxlaw-2815	1021	14	notes	note	NOUN
taxlaw-2815	1021	15	,	,	PUNCT
taxlaw-2815	1021	16	george	george	PROPN
taxlaw-2815	1021	17	yin	yin	PROPN
taxlaw-2815	1021	18	and	and	CCONJ
taxlaw-2815	1021	19	jonathan	jonathan	PROPN
taxlaw-2815	1021	20	barry	barry	PROPN
taxlaw-2815	1021	21	forman	forman	PROPN
taxlaw-2815	1021	22	proposed	propose	VERB
taxlaw-2815	1021	23	a	a	DET
taxlaw-2815	1021	24	family	family	NOUN
taxlaw-2815	1021	25	-	-	PUNCT
taxlaw-2815	1021	26	based	base	VERB
taxlaw-2815	1021	27	credit	credit	NOUN
taxlaw-2815	1021	28	that	that	PRON
taxlaw-2815	1021	29	could	could	AUX
taxlaw-2815	1021	30	work	work	VERB
taxlaw-2815	1021	31	well	well	ADV
taxlaw-2815	1021	32	in	in	ADP
taxlaw-2815	1021	33	a	a	DET
taxlaw-2815	1021	34	separate	separate	ADJ
taxlaw-2815	1021	35	return	return	NOUN
taxlaw-2815	1021	36	system.227	system.227	PROPN
taxlaw-2815	1021	37	yin	yin	NOUN
taxlaw-2815	1021	38	and	and	CCONJ
taxlaw-2815	1021	39	forman	forman	PROPN
taxlaw-2815	1021	40	contemplated	contemplate	VERB
taxlaw-2815	1021	41	a	a	DET
taxlaw-2815	1021	42	two	two	NUM
taxlaw-2815	1021	43	-	-	PUNCT
taxlaw-2815	1021	44	pronged	pronged	ADJ
taxlaw-2815	1021	45	program	program	NOUN
taxlaw-2815	1021	46	:	:	PUNCT
taxlaw-2815	1021	47	an	an	DET
taxlaw-2815	1021	48	exemption	exemption	NOUN
taxlaw-2815	1021	49	from	from	ADP
taxlaw-2815	1021	50	social	social	ADJ
taxlaw-2815	1021	51	security	security	NOUN
taxlaw-2815	1021	52	taxes	taxis	NOUN
taxlaw-2815	1021	53	for	for	ADP
taxlaw-2815	1021	54	the	the	DET
taxlaw-2815	1021	55	working	work	VERB
taxlaw-2815	1021	56	poor	poor	ADJ
taxlaw-2815	1021	57	,	,	PUNCT
taxlaw-2815	1021	58	and	and	CCONJ
taxlaw-2815	1021	59	a	a	DET
taxlaw-2815	1021	60	refundable	refundable	ADJ
taxlaw-2815	1021	61	credit	credit	NOUN
taxlaw-2815	1021	62	for	for	ADP
taxlaw-2815	1021	63	low	low	ADJ
taxlaw-2815	1021	64	-	-	PUNCT
taxlaw-2815	1021	65	income	income	NOUN
taxlaw-2815	1021	66	taxpayers	taxpayer	NOUN
taxlaw-2815	1021	67	based	base	VERB
taxlaw-2815	1021	68	on	on	ADP
taxlaw-2815	1021	69	the	the	DET
taxlaw-2815	1021	70	number	number	NOUN
taxlaw-2815	1021	71	of	of	ADP
taxlaw-2815	1021	72	children	child	NOUN
taxlaw-2815	1021	73	in	in	ADP
taxlaw-2815	1021	74	the	the	DET
taxlaw-2815	1021	75	home.228	home.228	PROPN
taxlaw-2815	1021	76	if	if	SCONJ
taxlaw-2815	1021	77	congress	congress	PROPN
taxlaw-2815	1021	78	desires	desire	VERB
taxlaw-2815	1021	79	a	a	DET
taxlaw-2815	1021	80	substantial	substantial	ADJ
taxlaw-2815	1021	81	subsidy	subsidy	NOUN
taxlaw-2815	1021	82	for	for	ADP
taxlaw-2815	1021	83	low	low	ADJ
taxlaw-2815	1021	84	-	-	PUNCT
taxlaw-2815	1021	85	income	income	NOUN
taxlaw-2815	1021	86	households	household	NOUN
taxlaw-2815	1021	87	with	with	ADP
taxlaw-2815	1021	88	children	child	NOUN
taxlaw-2815	1021	89	as	as	ADP
taxlaw-2815	1021	90	a	a	DET
taxlaw-2815	1021	91	matter	matter	NOUN
taxlaw-2815	1021	92	of	of	ADP
taxlaw-2815	1021	93	tax	tax	NOUN
taxlaw-2815	1021	94	policy	policy	NOUN
taxlaw-2815	1021	95	,	,	PUNCT
taxlaw-2815	1021	96	as	as	SCONJ
taxlaw-2815	1021	97	the	the	DET
taxlaw-2815	1021	98	current	current	ADJ
taxlaw-2815	1021	99	code	code	NOUN
taxlaw-2815	1021	100	supports	support	VERB
taxlaw-2815	1021	101	through	through	ADP
taxlaw-2815	1021	102	refundable	refundable	ADJ
taxlaw-2815	1021	103	credits	credit	NOUN
taxlaw-2815	1021	104	,	,	PUNCT
taxlaw-2815	1021	105	it	it	PRON
taxlaw-2815	1021	106	seems	seem	VERB
taxlaw-2815	1021	107	reasonable	reasonable	ADJ
taxlaw-2815	1021	108	to	to	PART
taxlaw-2815	1021	109	believe	believe	VERB
taxlaw-2815	1021	110	that	that	SCONJ
taxlaw-2815	1021	111	such	such	DET
taxlaw-2815	1021	112	a	a	DET
taxlaw-2815	1021	113	credit	credit	NOUN
taxlaw-2815	1021	114	could	could	AUX
taxlaw-2815	1021	115	be	be	AUX
taxlaw-2815	1021	116	completely	completely	ADV
taxlaw-2815	1021	117	disaggregated	disaggregate	VERB
taxlaw-2815	1021	118	from	from	ADP
taxlaw-2815	1021	119	filing	file	VERB
taxlaw-2815	1021	120	status	status	NOUN
taxlaw-2815	1021	121	.	.	PUNCT
taxlaw-2815	1022	1	a	a	DET
taxlaw-2815	1022	2	married	married	ADJ
taxlaw-2815	1022	3	couple	couple	NOUN
taxlaw-2815	1022	4	should	should	AUX
taxlaw-2815	1022	5	not	not	PART
taxlaw-2815	1022	6	benefit	benefit	VERB
taxlaw-2815	1022	7	less	less	ADJ
taxlaw-2815	1022	8	from	from	ADP
taxlaw-2815	1022	9	such	such	DET
taxlaw-2815	1022	10	a	a	DET
taxlaw-2815	1022	11	subsidy	subsidy	NOUN
taxlaw-2815	1022	12	than	than	ADP
taxlaw-2815	1022	13	a	a	DET
taxlaw-2815	1022	14	cohabiting	cohabit	VERB
taxlaw-2815	1022	15	couple	couple	NOUN
taxlaw-2815	1022	16	,	,	PUNCT
taxlaw-2815	1022	17	and	and	CCONJ
taxlaw-2815	1022	18	a	a	DET
taxlaw-2815	1022	19	wife	wife	NOUN
taxlaw-2815	1022	20	should	should	AUX
taxlaw-2815	1022	21	not	not	PART
taxlaw-2815	1022	22	bear	bear	VERB
taxlaw-2815	1022	23	the	the	DET
taxlaw-2815	1022	24	risk	risk	NOUN
taxlaw-2815	1022	25	of	of	ADP
taxlaw-2815	1022	26	being	be	AUX
taxlaw-2815	1022	27	held	hold	VERB
taxlaw-2815	1022	28	responsible	responsible	ADJ
taxlaw-2815	1022	29	for	for	ADP
taxlaw-2815	1022	30	her	her	PRON
taxlaw-2815	1022	31	husband	husband	NOUN
taxlaw-2815	1022	32	’s	’s	PART
taxlaw-2815	1022	33	tax	tax	NOUN
taxlaw-2815	1022	34	shortcomings	shortcoming	NOUN
taxlaw-2815	1022	35	in	in	ADP
taxlaw-2815	1022	36	a	a	DET
taxlaw-2815	1022	37	program	program	NOUN
taxlaw-2815	1022	38	designed	design	VERB
taxlaw-2815	1022	39	to	to	PART
taxlaw-2815	1022	40	benefit	benefit	VERB
taxlaw-2815	1022	41	her	her	PRON
taxlaw-2815	1022	42	children	child	NOUN
taxlaw-2815	1022	43	.	.	PUNCT
taxlaw-2815	1023	1	vi	vi	X
taxlaw-2815	1023	2	.	.	NOUN
taxlaw-2815	1023	3	conclusion	conclusion	NOUN
taxlaw-2815	1023	4	when	when	SCONJ
taxlaw-2815	1023	5	the	the	DET
taxlaw-2815	1023	6	senate	senate	PROPN
taxlaw-2815	1023	7	finance	finance	PROPN
taxlaw-2815	1023	8	committee	committee	PROPN
taxlaw-2815	1023	9	held	hold	VERB
taxlaw-2815	1023	10	its	its	PRON
taxlaw-2815	1023	11	restructuring	restructure	VERB
taxlaw-2815	1023	12	hearings	hearing	NOUN
taxlaw-2815	1023	13	in	in	ADP
taxlaw-2815	1023	14	1998	1998	NUM
taxlaw-2815	1023	15	,	,	PUNCT
taxlaw-2815	1023	16	senator	senator	PROPN
taxlaw-2815	1023	17	william	william	PROPN
taxlaw-2815	1023	18	roth	roth	PROPN
taxlaw-2815	1023	19	opened	open	VERB
taxlaw-2815	1023	20	the	the	DET
taxlaw-2815	1023	21	discussion	discussion	NOUN
taxlaw-2815	1023	22	on	on	ADP
taxlaw-2815	1023	23	innocent	innocent	ADJ
taxlaw-2815	1023	24	spouse	spouse	NOUN
taxlaw-2815	1023	25	tax	tax	NOUN
taxlaw-2815	1023	26	rules	rule	NOUN
taxlaw-2815	1023	27	by	by	ADP
taxlaw-2815	1023	28	highlighting	highlight	VERB
taxlaw-2815	1023	29	the	the	DET
taxlaw-2815	1023	30	plight	plight	NOUN
taxlaw-2815	1023	31	of	of	ADP
taxlaw-2815	1023	32	the	the	DET
taxlaw-2815	1023	33	low	low	ADJ
taxlaw-2815	1023	34	-	-	PUNCT
taxlaw-2815	1023	35	income	income	NOUN
taxlaw-2815	1023	36	ex	ex	NOUN
taxlaw-2815	1023	37	-	-	NOUN
taxlaw-2815	1023	38	wife	wife	NOUN
taxlaw-2815	1023	39	who	who	PRON
taxlaw-2815	1023	40	was	be	AUX
taxlaw-2815	1023	41	struggling	struggle	VERB
taxlaw-2815	1023	42	to	to	PART
taxlaw-2815	1023	43	make	make	VERB
taxlaw-2815	1023	44	it	it	PRON
taxlaw-2815	1023	45	as	as	ADP
taxlaw-2815	1023	46	a	a	DET
taxlaw-2815	1023	47	single	single	ADJ
taxlaw-2815	1023	48	parent	parent	NOUN
taxlaw-2815	1023	49	:	:	PUNCT
taxlaw-2815	1023	50	financially	financially	ADV
taxlaw-2815	1023	51	insecure	insecure	ADJ
taxlaw-2815	1023	52	,	,	PUNCT
taxlaw-2815	1023	53	many	many	ADJ
taxlaw-2815	1023	54	times	time	NOUN
taxlaw-2815	1023	55	struggling	struggle	VERB
taxlaw-2815	1023	56	as	as	ADP
taxlaw-2815	1023	57	a	a	DET
taxlaw-2815	1023	58	single	single	ADJ
taxlaw-2815	1023	59	parent	parent	NOUN
taxlaw-2815	1023	60	to	to	PART
taxlaw-2815	1023	61	raise	raise	VERB
taxlaw-2815	1023	62	children	child	NOUN
taxlaw-2815	1023	63	,	,	PUNCT
taxlaw-2815	1023	64	working	work	VERB
taxlaw-2815	1023	65	for	for	ADP
taxlaw-2815	1023	66	an	an	DET
taxlaw-2815	1023	67	income	income	NOUN
taxlaw-2815	1023	68	that	that	PRON
taxlaw-2815	1023	69	is	be	AUX
taxlaw-2815	1023	70	a	a	DET
taxlaw-2815	1023	71	fraction	fraction	NOUN
taxlaw-2815	1023	72	of	of	ADP
taxlaw-2815	1023	73	what	what	PRON
taxlaw-2815	1023	74	her	her	PRON
taxlaw-2815	1023	75	ex	ex	NOUN
taxlaw-2815	1023	76	-	-	NOUN
taxlaw-2815	1023	77	spouse	spouse	ADJ
taxlaw-2815	1023	78	earns	earn	NOUN
taxlaw-2815	1023	79	,	,	PUNCT
taxlaw-2815	1023	80	now	now	ADV
taxlaw-2815	1023	81	she	she	PRON
taxlaw-2815	1023	82	has	have	VERB
taxlaw-2815	1023	83	to	to	PART
taxlaw-2815	1023	84	confront	confront	VERB
taxlaw-2815	1023	85	the	the	DET
taxlaw-2815	1023	86	often	often	ADV
taxlaw-2815	1023	87	unrelenting	unrelenting	ADJ
taxlaw-2815	1023	88	internal	internal	ADJ
taxlaw-2815	1023	89	revenue	revenue	NOUN
taxlaw-2815	1023	90	service	service	NOUN
taxlaw-2815	1023	91	.	.	PUNCT
taxlaw-2815	1024	1	in	in	ADP
taxlaw-2815	1024	2	an	an	DET
taxlaw-2815	1024	3	effort	effort	NOUN
taxlaw-2815	1024	4	to	to	PART
taxlaw-2815	1024	5	acquire	acquire	VERB
taxlaw-2815	1024	6	revenues	revenue	NOUN
taxlaw-2815	1024	7	owed	owe	VERB
taxlaw-2815	1024	8	,	,	PUNCT
taxlaw-2815	1024	9	the	the	DET
taxlaw-2815	1024	10	agency	agency	NOUN
taxlaw-2815	1024	11	will	will	AUX
taxlaw-2815	1024	12	pursue	pursue	VERB
taxlaw-2815	1024	13	these	these	DET
taxlaw-2815	1024	14	women	woman	NOUN
taxlaw-2815	1024	15	with	with	ADP
taxlaw-2815	1024	16	a	a	DET
taxlaw-2815	1024	17	vengeance	vengeance	NOUN
taxlaw-2815	1024	18	.	.	PUNCT
taxlaw-2815	1025	1	it	it	PRON
taxlaw-2815	1025	2	will	will	AUX
taxlaw-2815	1025	3	garnish	garnish	VERB
taxlaw-2815	1025	4	wages	wage	NOUN
taxlaw-2815	1025	5	,	,	PUNCT
taxlaw-2815	1025	6	place	place	VERB
taxlaw-2815	1025	7	liens	lien	NOUN
taxlaw-2815	1025	8	against	against	ADP
taxlaw-2815	1025	9	homes	home	NOUN
taxlaw-2815	1025	10	,	,	PUNCT
taxlaw-2815	1025	11	and	and	CCONJ
taxlaw-2815	1025	12	often	often	ADV
taxlaw-2815	1025	13	jeopardize	jeopardize	VERB
taxlaw-2815	1025	14	future	future	ADJ
taxlaw-2815	1025	15	relationships	relationship	NOUN
taxlaw-2815	1025	16	because	because	SCONJ
taxlaw-2815	1025	17	a	a	DET
taxlaw-2815	1025	18	new	new	ADJ
taxlaw-2815	1025	19	person	person	NOUN
taxlaw-2815	1025	20	in	in	ADP
taxlaw-2815	1025	21	her	her	PRON
taxlaw-2815	1025	22	life	life	NOUN
taxlaw-2815	1025	23	might	might	AUX
taxlaw-2815	1025	24	well	well	ADV
taxlaw-2815	1025	25	be	be	AUX
taxlaw-2815	1025	26	held	hold	VERB
taxlaw-2815	1025	27	accountable	accountable	ADJ
taxlaw-2815	1025	28	for	for	ADP
taxlaw-2815	1025	29	her	her	PRON
taxlaw-2815	1025	30	former	former	ADJ
taxlaw-2815	1025	31	spouse	spouse	NOUN
taxlaw-2815	1025	32	’s	’s	PART
taxlaw-2815	1025	33	tax	tax	NOUN
taxlaw-2815	1025	34	problems.229	problems.229	PROPN
taxlaw-2815	1025	35	despite	despite	SCONJ
taxlaw-2815	1025	36	the	the	DET
taxlaw-2815	1025	37	extensive	extensive	ADJ
taxlaw-2815	1025	38	legislative	legislative	ADJ
taxlaw-2815	1025	39	reform	reform	NOUN
taxlaw-2815	1025	40	that	that	PRON
taxlaw-2815	1025	41	followed	follow	VERB
taxlaw-2815	1025	42	these	these	DET
taxlaw-2815	1025	43	hearings	hearing	NOUN
taxlaw-2815	1025	44	in	in	ADP
taxlaw-2815	1025	45	1998	1998	NUM
taxlaw-2815	1025	46	and	and	CCONJ
taxlaw-2815	1025	47	years	year	NOUN
taxlaw-2815	1025	48	of	of	ADP
taxlaw-2815	1025	49	further	far	ADV
taxlaw-2815	1025	50	statutory	statutory	ADJ
taxlaw-2815	1025	51	,	,	PUNCT
taxlaw-2815	1025	52	judicial	judicial	ADJ
taxlaw-2815	1025	53	,	,	PUNCT
taxlaw-2815	1025	54	and	and	CCONJ
taxlaw-2815	1025	55	administrative	administrative	ADJ
taxlaw-2815	1025	56	liberalization	liberalization	NOUN
taxlaw-2815	1025	57	of	of	ADP
taxlaw-2815	1025	58	the	the	DET
taxlaw-2815	1025	59	innocent	innocent	ADJ
taxlaw-2815	1025	60	spouse	spouse	NOUN
taxlaw-2815	1025	61	rules	rule	NOUN
taxlaw-2815	1025	62	,	,	PUNCT
taxlaw-2815	1025	63	joint	joint	ADJ
taxlaw-2815	1025	64	liability	liability	NOUN
taxlaw-2815	1025	65	continues	continue	VERB
taxlaw-2815	1025	66	to	to	PART
taxlaw-2815	1025	67	adversely	adversely	ADV
taxlaw-2815	1025	68	impact	impact	VERB
taxlaw-2815	1025	69	low	low	ADJ
taxlaw-2815	1025	70	-	-	PUNCT
taxlaw-2815	1025	71	income	income	NOUN
taxlaw-2815	1025	72	women	woman	NOUN
taxlaw-2815	1025	73	.	.	PUNCT
taxlaw-2815	1026	1	rather	rather	ADV
taxlaw-2815	1026	2	than	than	ADP
taxlaw-2815	1026	3	continuing	continue	VERB
taxlaw-2815	1026	4	to	to	PART
taxlaw-2815	1026	5	expand	expand	VERB
taxlaw-2815	1026	6	the	the	DET
taxlaw-2815	1026	7	grounds	ground	NOUN
taxlaw-2815	1026	8	and	and	CCONJ
taxlaw-2815	1026	9	factors	factor	NOUN
taxlaw-2815	1026	10	for	for	ADP
taxlaw-2815	1026	11	relief	relief	NOUN
taxlaw-2815	1026	12	,	,	PUNCT
taxlaw-2815	1026	13	subjecting	subject	VERB
taxlaw-2815	1026	14	these	these	DET
taxlaw-2815	1026	15	women	woman	NOUN
taxlaw-2815	1026	16	to	to	ADP
taxlaw-2815	1026	17	an	an	DET
taxlaw-2815	1026	18	invasive	invasive	ADJ
taxlaw-2815	1026	19	relief	relief	NOUN
taxlaw-2815	1026	20	process	process	NOUN
taxlaw-2815	1026	21	that	that	PRON
taxlaw-2815	1026	22	takes	take	VERB
taxlaw-2815	1026	23	many	many	ADJ
taxlaw-2815	1026	24	months	month	NOUN
taxlaw-2815	1026	25	if	if	SCONJ
taxlaw-2815	1026	26	not	not	PART
taxlaw-2815	1026	27	years	year	NOUN
taxlaw-2815	1026	28	to	to	PART
taxlaw-2815	1026	29	resolve	resolve	VERB
taxlaw-2815	1026	30	,	,	PUNCT
taxlaw-2815	1026	31	congress	congress	PROPN
taxlaw-2815	1026	32	should	should	AUX
taxlaw-2815	1026	33	revisit	revisit	VERB
taxlaw-2815	1026	34	its	its	PRON
taxlaw-2815	1026	35	antiquated	antiquated	ADJ
taxlaw-2815	1026	36	assumptions	assumption	NOUN
taxlaw-2815	1026	37	about	about	ADP
taxlaw-2815	1026	38	joint	joint	ADJ
taxlaw-2815	1026	39	filing	filing	NOUN
taxlaw-2815	1026	40	and	and	CCONJ
taxlaw-2815	1026	41	move	move	VERB
taxlaw-2815	1026	42	to	to	ADP
taxlaw-2815	1026	43	mandatory	mandatory	ADJ
taxlaw-2815	1026	44	individual	individual	ADJ
taxlaw-2815	1026	45	filing	filing	NOUN
taxlaw-2815	1026	46	.	.	PUNCT
taxlaw-2815	1027	1	while	while	SCONJ
taxlaw-2815	1027	2	this	this	PRON
taxlaw-2815	1027	3	will	will	AUX
taxlaw-2815	1027	4	create	create	VERB
taxlaw-2815	1027	5	ripple	ripple	ADJ
taxlaw-2815	1027	6	effects	effect	NOUN
taxlaw-2815	1027	7	throughout	throughout	ADP
taxlaw-2815	1027	8	the	the	DET
taxlaw-2815	1027	9	code,230	code,230	NOUN
taxlaw-2815	1027	10	it	it	PRON
taxlaw-2815	1027	11	is	be	AUX
taxlaw-2815	1027	12	also	also	ADV
taxlaw-2815	1027	13	an	an	DET
taxlaw-2815	1027	14	opportunity	opportunity	NOUN
taxlaw-2815	1027	15	to	to	PART
taxlaw-2815	1027	16	move	move	VERB
taxlaw-2815	1027	17	towards	towards	ADP
taxlaw-2815	1027	18	simplification	simplification	NOUN
taxlaw-2815	1027	19	and	and	CCONJ
taxlaw-2815	1027	20	to	to	PART
taxlaw-2815	1027	21	update	update	VERB
taxlaw-2815	1027	22	the	the	DET
taxlaw-2815	1027	23	code	code	NOUN
taxlaw-2815	1027	24	in	in	ADP
taxlaw-2815	1027	25	light	light	NOUN
taxlaw-2815	1027	26	of	of	ADP
taxlaw-2815	1027	27	the	the	DET
taxlaw-2815	1027	28	changing	change	VERB
taxlaw-2815	1027	29	demographic	demographic	ADJ
taxlaw-2815	1027	30	realities	reality	NOUN
taxlaw-2815	1027	31	of	of	ADP
taxlaw-2815	1027	32	the	the	DET
taxlaw-2815	1027	33	united	united	PROPN
taxlaw-2815	1027	34	states	states	PROPN
taxlaw-2815	1027	35	.	.	PUNCT
taxlaw-2815	1028	1	bearing	bear	VERB
taxlaw-2815	1028	2	in	in	ADP
taxlaw-2815	1028	3	mind	mind	NOUN
taxlaw-2815	1028	4	the	the	DET
taxlaw-2815	1028	5	continued	continue	VERB
taxlaw-2815	1028	6	decline	decline	NOUN
taxlaw-2815	1028	7	of	of	ADP
taxlaw-2815	1028	8	marriage	marriage	NOUN
taxlaw-2815	1028	9	rates	rate	NOUN
taxlaw-2815	1028	10	(	(	PUNCT
taxlaw-2815	1028	11	which	which	PRON
taxlaw-2815	1028	12	is	be	AUX
taxlaw-2815	1028	13	most	most	ADV
taxlaw-2815	1028	14	pronounced	pronounce	VERB
taxlaw-2815	1028	15	among	among	ADP
taxlaw-2815	1028	16	the	the	DET
taxlaw-2815	1028	17	least	least	ADJ
taxlaw-2815	1028	18	educated)231	educated)231	PROPN
taxlaw-2815	1028	19	and	and	CCONJ
taxlaw-2815	1028	20	the	the	DET
taxlaw-2815	1028	21	potential	potential	ADJ
taxlaw-2815	1028	22	impact	impact	NOUN
taxlaw-2815	1028	23	of	of	ADP
taxlaw-2815	1028	24	family	family	NOUN
taxlaw-2815	1028	25	income	income	NOUN
taxlaw-2815	1028	26	on	on	ADP
taxlaw-2815	1028	27	a	a	DET
taxlaw-2815	1028	28	226	226	NUM
taxlaw-2815	1028	29	zelenak	zelenak	NOUN
taxlaw-2815	1028	30	,	,	PUNCT
taxlaw-2815	1028	31	supra	supra	PROPN
taxlaw-2815	1028	32	note	note	NOUN
taxlaw-2815	1028	33	24	24	NUM
taxlaw-2815	1028	34	,	,	PUNCT
taxlaw-2815	1028	35	at	at	ADP
taxlaw-2815	1028	36	400–01	400–01	NUM
taxlaw-2815	1028	37	.	.	PUNCT
taxlaw-2815	1029	1	227	227	NUM
taxlaw-2815	1029	2	see	see	VERB
taxlaw-2815	1029	3	george	george	PROPN
taxlaw-2815	1029	4	k.	k.	PROPN
taxlaw-2815	1029	5	yin	yin	PROPN
taxlaw-2815	1029	6	&	&	CCONJ
taxlaw-2815	1029	7	jonathan	jonathan	PROPN
taxlaw-2815	1029	8	barry	barry	PROPN
taxlaw-2815	1029	9	forman	forman	PROPN
taxlaw-2815	1029	10	,	,	PUNCT
taxlaw-2815	1029	11	redesigning	redesign	VERB
taxlaw-2815	1029	12	the	the	DET
taxlaw-2815	1029	13	earned	earn	VERB
taxlaw-2815	1029	14	income	income	NOUN
taxlaw-2815	1029	15	tax	tax	NOUN
taxlaw-2815	1029	16	credit	credit	NOUN
taxlaw-2815	1029	17	program	program	NOUN
taxlaw-2815	1029	18	to	to	PART
taxlaw-2815	1029	19	provide	provide	VERB
taxlaw-2815	1029	20	more	more	ADV
taxlaw-2815	1029	21	effective	effective	ADJ
taxlaw-2815	1029	22	assistance	assistance	NOUN
taxlaw-2815	1029	23	for	for	ADP
taxlaw-2815	1029	24	the	the	DET
taxlaw-2815	1029	25	working	work	VERB
taxlaw-2815	1029	26	poor	poor	ADJ
taxlaw-2815	1029	27	,	,	PUNCT
taxlaw-2815	1029	28	59	59	NUM
taxlaw-2815	1029	29	tax	tax	NOUN
taxlaw-2815	1029	30	notes	note	NOUN
taxlaw-2815	1029	31	951	951	NUM
taxlaw-2815	1029	32	(	(	PUNCT
taxlaw-2815	1029	33	1993	1993	NUM
taxlaw-2815	1029	34	)	)	PUNCT
taxlaw-2815	1029	35	.	.	PUNCT
taxlaw-2815	1030	1	228	228	NUM
taxlaw-2815	1031	1	i	i	PRON
taxlaw-2815	1031	2	d.	d.	PROPN
taxlaw-2815	1031	3	at	at	ADP
taxlaw-2815	1031	4	957–60	957–60	PROPN
taxlaw-2815	1031	5	.	.	PROPN
taxlaw-2815	1031	6	229	229	NUM
taxlaw-2815	1031	7	irs	irs	PROPN
taxlaw-2815	1031	8	restructuring	restructuring	NOUN
taxlaw-2815	1031	9	:	:	PUNCT
taxlaw-2815	1031	10	hearings	hearing	NOUN
taxlaw-2815	1031	11	on	on	ADP
taxlaw-2815	1031	12	h.r	h.r	PROPN
taxlaw-2815	1031	13	.	.	PROPN
taxlaw-2815	1031	14	2676	2676	NUM
taxlaw-2815	1031	15	before	before	ADP
taxlaw-2815	1031	16	the	the	DET
taxlaw-2815	1031	17	s.	s.	PROPN
taxlaw-2815	1031	18	comm	comm	NOUN
taxlaw-2815	1031	19	.	.	PUNCT
taxlaw-2815	1032	1	on	on	ADP
taxlaw-2815	1032	2	fin	fin	PROPN
taxlaw-2815	1032	3	.	.	PUNCT
taxlaw-2815	1032	4	,	,	PUNCT
taxlaw-2815	1032	5	105th	105th	PROPN
taxlaw-2815	1032	6	cong	cong	NOUN
taxlaw-2815	1032	7	.	.	PUNCT
taxlaw-2815	1033	1	142	142	NUM
taxlaw-2815	1033	2	(	(	PUNCT
taxlaw-2815	1033	3	1998	1998	NUM
taxlaw-2815	1033	4	)	)	PUNCT
taxlaw-2815	1033	5	.	.	PUNCT
taxlaw-2815	1034	1	230	230	NUM
taxlaw-2815	1034	2	many	many	ADJ
taxlaw-2815	1034	3	code	code	NOUN
taxlaw-2815	1034	4	sections	section	NOUN
taxlaw-2815	1034	5	provide	provide	VERB
taxlaw-2815	1034	6	special	special	ADJ
taxlaw-2815	1034	7	benefits	benefit	NOUN
taxlaw-2815	1034	8	for	for	ADP
taxlaw-2815	1034	9	married	married	ADJ
taxlaw-2815	1034	10	couples	couple	NOUN
taxlaw-2815	1034	11	filing	file	VERB
taxlaw-2815	1034	12	jointly	jointly	ADV
taxlaw-2815	1034	13	and	and	CCONJ
taxlaw-2815	1034	14	would	would	AUX
taxlaw-2815	1034	15	need	need	VERB
taxlaw-2815	1034	16	to	to	PART
taxlaw-2815	1034	17	be	be	AUX
taxlaw-2815	1034	18	amended	amend	VERB
taxlaw-2815	1034	19	accordingly	accordingly	ADV
taxlaw-2815	1034	20	.	.	PUNCT
taxlaw-2815	1035	1	see	see	VERB
taxlaw-2815	1035	2	,	,	PUNCT
taxlaw-2815	1035	3	e.g.	e.g.	ADV
taxlaw-2815	1035	4	,	,	PUNCT
taxlaw-2815	1035	5	i.r.c	i.r.c	NOUN
taxlaw-2815	1035	6	.	.	PUNCT
taxlaw-2815	1036	1	§	§	PROPN
taxlaw-2815	1036	2	121(b)(2	121(b)(2	NUM
taxlaw-2815	1036	3	)	)	PUNCT
taxlaw-2815	1036	4	(	(	PUNCT
taxlaw-2815	1036	5	2012	2012	NUM
taxlaw-2815	1036	6	)	)	PUNCT
taxlaw-2815	1037	1	(	(	PUNCT
taxlaw-2815	1037	2	providing	provide	VERB
taxlaw-2815	1037	3	special	special	ADJ
taxlaw-2815	1037	4	rules	rule	NOUN
taxlaw-2815	1037	5	for	for	ADP
taxlaw-2815	1037	6	joint	joint	ADJ
taxlaw-2815	1037	7	filers	filer	NOUN
taxlaw-2815	1037	8	who	who	PRON
taxlaw-2815	1037	9	wish	wish	VERB
taxlaw-2815	1037	10	to	to	PART
taxlaw-2815	1037	11	claim	claim	VERB
taxlaw-2815	1037	12	the	the	DET
taxlaw-2815	1037	13	exclusion	exclusion	NOUN
taxlaw-2815	1037	14	on	on	ADP
taxlaw-2815	1037	15	gain	gain	NOUN
taxlaw-2815	1037	16	from	from	ADP
taxlaw-2815	1037	17	the	the	DET
taxlaw-2815	1037	18	sale	sale	NOUN
taxlaw-2815	1037	19	of	of	ADP
taxlaw-2815	1037	20	a	a	DET
taxlaw-2815	1037	21	principal	principal	ADJ
taxlaw-2815	1037	22	residence	residence	NOUN
taxlaw-2815	1037	23	)	)	PUNCT
taxlaw-2815	1037	24	.	.	PUNCT
taxlaw-2815	1038	1	231	231	NUM
taxlaw-2815	1038	2	pew	pew	PROPN
taxlaw-2815	1038	3	research	research	PROPN
taxlaw-2815	1038	4	ctr	ctr	PROPN
taxlaw-2815	1038	5	.	.	PROPN
taxlaw-2815	1038	6	,	,	PUNCT
taxlaw-2815	1038	7	supra	supra	PROPN
taxlaw-2815	1038	8	note	note	PROPN
taxlaw-2815	1038	9	224	224	NUM
taxlaw-2815	1038	10	,	,	PUNCT
taxlaw-2815	1038	11	at	at	ADP
taxlaw-2815	1038	12	11	11	NUM
taxlaw-2815	1038	13	(	(	PUNCT
taxlaw-2815	1038	14	reporting	report	VERB
taxlaw-2815	1038	15	a	a	DET
taxlaw-2815	1038	16	gap	gap	NOUN
taxlaw-2815	1038	17	of	of	ADP
taxlaw-2815	1038	18	sixteen	sixteen	NUM
taxlaw-2815	1038	19	percentage	percentage	NOUN
taxlaw-2815	1038	20	points	point	NOUN
taxlaw-2815	1038	21	in	in	ADP
taxlaw-2815	1038	22	2008	2008	NUM
taxlaw-2815	1038	23	in	in	ADP
taxlaw-2815	1038	24	marriage	marriage	NOUN
taxlaw-2815	1038	25	rates	rate	NOUN
taxlaw-2815	1038	26	between	between	ADP
taxlaw-2815	1038	27	college	college	NOUN
taxlaw-2815	1038	28	graduates	graduate	NOUN
taxlaw-2815	1038	29	(	(	PUNCT
taxlaw-2815	1038	30	64	64	NUM
taxlaw-2815	1038	31	%	%	NOUN
taxlaw-2815	1038	32	)	)	PUNCT
taxlaw-2815	1038	33	and	and	CCONJ
taxlaw-2815	1038	34	those	those	PRON
taxlaw-2815	1038	35	with	with	ADP
taxlaw-2815	1038	36	a	a	DET
taxlaw-2815	1038	37	high	high	ADJ
taxlaw-2815	1038	38	school	school	NOUN
taxlaw-2815	1038	39	diploma	diploma	NOUN
taxlaw-2815	1038	40	or	or	CCONJ
taxlaw-2815	1038	41	less	less	ADJ
taxlaw-2815	1038	42	(	(	PUNCT
taxlaw-2815	1038	43	48	48	NUM
taxlaw-2815	1038	44	%	%	NOUN
taxlaw-2815	1038	45	)	)	PUNCT
taxlaw-2815	1038	46	)	)	PUNCT
taxlaw-2815	1038	47	.	.	PUNCT
taxlaw-2815	1039	1	2012	2012	NUM
taxlaw-2815	1039	2	]	]	PUNCT
taxlaw-2815	1039	3	decoupling	decouple	VERB
taxlaw-2815	1039	4	taxes	taxis	NOUN
taxlaw-2815	1039	5	and	and	CCONJ
taxlaw-2815	1039	6	marriage	marriage	NOUN
taxlaw-2815	1039	7	135	135	NUM
taxlaw-2815	1039	8	child,232	child,232	NOUN
taxlaw-2815	1039	9	it	it	PRON
taxlaw-2815	1039	10	is	be	AUX
taxlaw-2815	1039	11	harmful	harmful	ADJ
taxlaw-2815	1039	12	tax	tax	NOUN
taxlaw-2815	1039	13	policy	policy	NOUN
taxlaw-2815	1039	14	to	to	PART
taxlaw-2815	1039	15	condition	condition	VERB
taxlaw-2815	1039	16	a	a	DET
taxlaw-2815	1039	17	married	married	ADJ
taxlaw-2815	1039	18	couple	couple	NOUN
taxlaw-2815	1039	19	’s	’s	PART
taxlaw-2815	1039	20	eligibility	eligibility	NOUN
taxlaw-2815	1039	21	for	for	ADP
taxlaw-2815	1039	22	the	the	DET
taxlaw-2815	1039	23	earned	earn	VERB
taxlaw-2815	1039	24	income	income	NOUN
taxlaw-2815	1039	25	credit	credit	NOUN
taxlaw-2815	1039	26	on	on	ADP
taxlaw-2815	1039	27	the	the	DET
taxlaw-2815	1039	28	acceptance	acceptance	NOUN
taxlaw-2815	1039	29	of	of	ADP
taxlaw-2815	1039	30	joint	joint	ADJ
taxlaw-2815	1039	31	and	and	CCONJ
taxlaw-2815	1039	32	several	several	ADJ
taxlaw-2815	1039	33	liability	liability	NOUN
taxlaw-2815	1039	34	while	while	SCONJ
taxlaw-2815	1039	35	asking	ask	VERB
taxlaw-2815	1039	36	a	a	DET
taxlaw-2815	1039	37	divorcée	divorcée	NOUN
taxlaw-2815	1039	38	to	to	PART
taxlaw-2815	1039	39	turn	turn	VERB
taxlaw-2815	1039	40	to	to	ADP
taxlaw-2815	1039	41	an	an	DET
taxlaw-2815	1039	42	inefficient	inefficient	ADJ
taxlaw-2815	1039	43	relief	relief	NOUN
taxlaw-2815	1039	44	process	process	NOUN
taxlaw-2815	1039	45	if	if	SCONJ
taxlaw-2815	1039	46	the	the	DET
taxlaw-2815	1039	47	marriage	marriage	NOUN
taxlaw-2815	1039	48	ends	end	VERB
taxlaw-2815	1039	49	.	.	PUNCT
taxlaw-2815	1040	1	the	the	DET
taxlaw-2815	1040	2	better	well	ADJ
taxlaw-2815	1040	3	answer	answer	NOUN
taxlaw-2815	1040	4	is	be	AUX
taxlaw-2815	1040	5	to	to	PART
taxlaw-2815	1040	6	stop	stop	VERB
taxlaw-2815	1040	7	penalizing	penalize	VERB
taxlaw-2815	1040	8	the	the	DET
taxlaw-2815	1040	9	innocent	innocent	ADJ
taxlaw-2815	1040	10	spouse	spouse	NOUN
taxlaw-2815	1040	11	,	,	PUNCT
taxlaw-2815	1040	12	embrace	embrace	VERB
taxlaw-2815	1040	13	demographic	demographic	ADJ
taxlaw-2815	1040	14	reality	reality	NOUN
taxlaw-2815	1040	15	,	,	PUNCT
taxlaw-2815	1040	16	and	and	CCONJ
taxlaw-2815	1040	17	simplify	simplify	VERB
taxlaw-2815	1040	18	the	the	DET
taxlaw-2815	1040	19	filing	filing	NOUN
taxlaw-2815	1040	20	status	status	NOUN
taxlaw-2815	1040	21	structure	structure	NOUN
taxlaw-2815	1040	22	by	by	ADP
taxlaw-2815	1040	23	mandating	mandate	VERB
taxlaw-2815	1040	24	individual	individual	ADJ
taxlaw-2815	1040	25	filing	filing	NOUN
taxlaw-2815	1040	26	.	.	PUNCT
taxlaw-2815	1041	1	232	232	NUM
taxlaw-2815	1041	2	see	see	VERB
taxlaw-2815	1041	3	supra	supra	PROPN
taxlaw-2815	1041	4	notes	note	VERB
taxlaw-2815	1041	5	217–19	217–19	NUM
taxlaw-2815	1041	6	.	.	PUNCT