id	sid	tid	token	lemma	pos
taxlaw-2834	1	1	formatted	format	VERB
taxlaw-2834	1	2	-	-	PUNCT
taxlaw-2834	1	3	johnson	johnson	NOUN
taxlaw-2834	1	4	articles	article	VERB
taxlaw-2834	1	5	the	the	DET
taxlaw-2834	1	6	future	future	NOUN
taxlaw-2834	1	7	of	of	ADP
taxlaw-2834	1	8	american	american	PROPN
taxlaw-2834	1	9	tax	tax	PROPN
taxlaw-2834	1	10	administration	administration	PROPN
taxlaw-2834	1	11	:	:	PUNCT
taxlaw-2834	1	12	conceptual	conceptual	ADJ
taxlaw-2834	1	13	alternatives	alternative	NOUN
taxlaw-2834	1	14	and	and	CCONJ
taxlaw-2834	1	15	political	political	ADJ
taxlaw-2834	1	16	realities	reality	NOUN
taxlaw-2834	1	17	steve	steve	PROPN
taxlaw-2834	1	18	r.	r.	PROPN
taxlaw-2834	1	19	johnson	johnson	PROPN
taxlaw-2834	1	20	*	*	PROPN
taxlaw-2834	1	21	*	*	PUNCT
taxlaw-2834	1	22	university	university	NOUN
taxlaw-2834	1	23	professor	professor	NOUN
taxlaw-2834	1	24	,	,	PUNCT
taxlaw-2834	1	25	florida	florida	PROPN
taxlaw-2834	1	26	state	state	PROPN
taxlaw-2834	1	27	university	university	PROPN
taxlaw-2834	1	28	college	college	PROPN
taxlaw-2834	1	29	of	of	ADP
taxlaw-2834	1	30	law	law	NOUN
taxlaw-2834	1	31	,	,	PUNCT
taxlaw-2834	1	32	sjohnson@law.fsu.edu	sjohnson@law.fsu.edu	PROPN
taxlaw-2834	1	33	.	.	PUNCT
taxlaw-2834	2	1	i	i	PRON
taxlaw-2834	2	2	thank	thank	VERB
taxlaw-2834	2	3	the	the	DET
taxlaw-2834	2	4	participants	participant	NOUN
taxlaw-2834	2	5	in	in	ADP
taxlaw-2834	2	6	the	the	DET
taxlaw-2834	2	7	conference	conference	NOUN
taxlaw-2834	2	8	at	at	ADP
taxlaw-2834	2	9	which	which	PRON
taxlaw-2834	2	10	this	this	DET
taxlaw-2834	2	11	paper	paper	NOUN
taxlaw-2834	2	12	originally	originally	ADV
taxlaw-2834	2	13	was	be	AUX
taxlaw-2834	2	14	discussed	discuss	VERB
taxlaw-2834	2	15	:	:	PUNCT
taxlaw-2834	2	16	the	the	DET
taxlaw-2834	2	17	march	march	PROPN
taxlaw-2834	2	18	2015	2015	NUM
taxlaw-2834	2	19	tax	tax	NOUN
taxlaw-2834	2	20	policy	policy	NOUN
taxlaw-2834	2	21	symposium	symposium	NOUN
taxlaw-2834	2	22	:	:	PUNCT
taxlaw-2834	2	23	reforming	reform	VERB
taxlaw-2834	2	24	the	the	DET
taxlaw-2834	2	25	irs	irs	PROPN
taxlaw-2834	2	26	sponsored	sponsor	VERB
taxlaw-2834	2	27	by	by	ADP
taxlaw-2834	2	28	the	the	DET
taxlaw-2834	2	29	university	university	PROPN
taxlaw-2834	2	30	of	of	ADP
taxlaw-2834	2	31	minnesota	minnesota	PROPN
taxlaw-2834	2	32	law	law	PROPN
taxlaw-2834	2	33	school	school	NOUN
taxlaw-2834	2	34	corporate	corporate	PROPN
taxlaw-2834	2	35	institute	institute	PROPN
taxlaw-2834	2	36	forum	forum	PROPN
taxlaw-2834	2	37	on	on	ADP
taxlaw-2834	2	38	taxation	taxation	NOUN
taxlaw-2834	2	39	and	and	CCONJ
taxlaw-2834	2	40	regulation	regulation	NOUN
taxlaw-2834	2	41	.	.	PUNCT
taxlaw-2834	3	1	©	©	PROPN
taxlaw-2834	3	2	2016	2016	NUM
taxlaw-2834	3	3	johnson	johnson	PROPN
taxlaw-2834	3	4	.	.	PUNCT
taxlaw-2834	4	1	this	this	PRON
taxlaw-2834	4	2	is	be	AUX
taxlaw-2834	4	3	an	an	DET
taxlaw-2834	4	4	open	open	ADJ
taxlaw-2834	4	5	-	-	PUNCT
taxlaw-2834	4	6	access	access	NOUN
taxlaw-2834	4	7	publication	publication	NOUN
taxlaw-2834	4	8	distributed	distribute	VERB
taxlaw-2834	4	9	under	under	ADP
taxlaw-2834	4	10	the	the	DET
taxlaw-2834	4	11	terms	term	NOUN
taxlaw-2834	4	12	of	of	ADP
taxlaw-2834	4	13	the	the	DET
taxlaw-2834	4	14	creative	creative	ADJ
taxlaw-2834	4	15	commons	common	NOUN
taxlaw-2834	4	16	attribution	attribution	NOUN
taxlaw-2834	4	17	license	license	NOUN
taxlaw-2834	4	18	,	,	PUNCT
taxlaw-2834	4	19	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
taxlaw-2834	4	20	,	,	PUNCT
taxlaw-2834	4	21	which	which	PRON
taxlaw-2834	4	22	permits	permit	VERB
taxlaw-2834	4	23	the	the	DET
taxlaw-2834	4	24	user	user	NOUN
taxlaw-2834	4	25	to	to	PART
taxlaw-2834	4	26	copy	copy	VERB
taxlaw-2834	4	27	,	,	PUNCT
taxlaw-2834	4	28	distribute	distribute	VERB
taxlaw-2834	4	29	,	,	PUNCT
taxlaw-2834	4	30	and	and	CCONJ
taxlaw-2834	4	31	transmit	transmit	VERB
taxlaw-2834	4	32	the	the	DET
taxlaw-2834	4	33	work	work	NOUN
taxlaw-2834	4	34	provided	provide	VERB
taxlaw-2834	4	35	that	that	SCONJ
taxlaw-2834	4	36	the	the	DET
taxlaw-2834	4	37	original	original	ADJ
taxlaw-2834	4	38	authors	author	NOUN
taxlaw-2834	4	39	and	and	CCONJ
taxlaw-2834	4	40	source	source	NOUN
taxlaw-2834	4	41	are	be	AUX
taxlaw-2834	4	42	credited	credit	VERB
taxlaw-2834	4	43	.	.	PUNCT
taxlaw-2834	5	1	6	6	NUM
taxlaw-2834	5	2	columbia	columbia	PROPN
taxlaw-2834	5	3	journal	journal	PROPN
taxlaw-2834	5	4	of	of	ADP
taxlaw-2834	5	5	tax	tax	NOUN
taxlaw-2834	5	6	law	law	NOUN
taxlaw-2834	5	7	[	[	X
taxlaw-2834	5	8	vol.7:5	vol.7:5	PROPN
taxlaw-2834	5	9	i.	i.	PROPN
taxlaw-2834	5	10	intersecting	intersecting	PROPN
taxlaw-2834	5	11	forces	force	NOUN
taxlaw-2834	5	12	and	and	CCONJ
taxlaw-2834	5	13	current	current	ADJ
taxlaw-2834	5	14	crisis	crisis	NOUN
taxlaw-2834	5	15	..............................................	..............................................	PUNCT
taxlaw-2834	5	16	8	8	NUM
taxlaw-2834	5	17	a.	a.	NOUN
taxlaw-2834	5	18	the	the	DET
taxlaw-2834	5	19	perfect	perfect	ADJ
taxlaw-2834	5	20	storm	storm	NOUN
taxlaw-2834	5	21	..................................................................................................	..................................................................................................	PUNCT
taxlaw-2834	5	22	8	8	NUM
taxlaw-2834	5	23	1	1	NUM
taxlaw-2834	5	24	.	.	PUNCT
taxlaw-2834	5	25	declining	decline	VERB
taxlaw-2834	5	26	budget	budget	NOUN
taxlaw-2834	5	27	.............................................................................................	.............................................................................................	PUNCT
taxlaw-2834	5	28	9	9	NUM
taxlaw-2834	5	29	2	2	NUM
taxlaw-2834	5	30	.	.	PUNCT
taxlaw-2834	5	31	increasing	increase	VERB
taxlaw-2834	5	32	revenue	revenue	NOUN
taxlaw-2834	5	33	responsibilities	responsibility	NOUN
taxlaw-2834	5	34	.............................................................	.............................................................	PUNCT
taxlaw-2834	6	1	10	10	NUM
taxlaw-2834	6	2	3	3	X
taxlaw-2834	6	3	.	.	PUNCT
taxlaw-2834	6	4	increasing	increase	VERB
taxlaw-2834	6	5	non	non	ADJ
taxlaw-2834	6	6	-	-	ADJ
taxlaw-2834	6	7	revenue	revenue	ADJ
taxlaw-2834	6	8	responsibilities	responsibility	NOUN
taxlaw-2834	6	9	.....................................................	.....................................................	PUNCT
taxlaw-2834	6	10	11	11	NUM
taxlaw-2834	6	11	4	4	NUM
taxlaw-2834	6	12	.	.	PUNCT
taxlaw-2834	6	13	cumulative	cumulative	ADJ
taxlaw-2834	6	14	impact	impact	NOUN
taxlaw-2834	6	15	........................................................................................	........................................................................................	PUNCT
taxlaw-2834	6	16	12	12	NUM
taxlaw-2834	6	17	b.	b.	PROPN
taxlaw-2834	6	18	consequences	consequence	NOUN
taxlaw-2834	6	19	.......................................................................................................	.......................................................................................................	PUNCT
taxlaw-2834	7	1	12	12	NUM
taxlaw-2834	7	2	1	1	NUM
taxlaw-2834	7	3	.	.	PUNCT
taxlaw-2834	7	4	formal	formal	ADJ
taxlaw-2834	7	5	guidance	guidance	NOUN
taxlaw-2834	7	6	..........................................................................................	..........................................................................................	PUNCT
taxlaw-2834	7	7	13	13	NUM
taxlaw-2834	7	8	2	2	NUM
taxlaw-2834	7	9	.	.	X
taxlaw-2834	7	10	informal	informal	ADJ
taxlaw-2834	7	11	guidance	guidance	NOUN
taxlaw-2834	7	12	........................................................................................	........................................................................................	PUNCT
taxlaw-2834	7	13	14	14	NUM
taxlaw-2834	7	14	3	3	NUM
taxlaw-2834	7	15	.	.	PUNCT
taxlaw-2834	8	1	enforcement	enforcement	NOUN
taxlaw-2834	8	2	..................................................................................................	..................................................................................................	PUNCT
taxlaw-2834	9	1	14	14	NUM
taxlaw-2834	9	2	4	4	NUM
taxlaw-2834	9	3	.	.	PUNCT
taxlaw-2834	10	1	workforce	workforce	NOUN
taxlaw-2834	10	2	......................................................................................................	......................................................................................................	PUNCT
taxlaw-2834	11	1	15	15	NUM
taxlaw-2834	11	2	5	5	NUM
taxlaw-2834	11	3	.	.	PUNCT
taxlaw-2834	11	4	training	training	NOUN
taxlaw-2834	11	5	.........................................................................................................	.........................................................................................................	PUNCT
taxlaw-2834	12	1	16	16	NUM
taxlaw-2834	12	2	6	6	NUM
taxlaw-2834	12	3	.	.	PUNCT
taxlaw-2834	12	4	technology	technology	NOUN
taxlaw-2834	12	5	....................................................................................................	....................................................................................................	PUNCT
taxlaw-2834	13	1	16	16	NUM
taxlaw-2834	13	2	7	7	NUM
taxlaw-2834	13	3	.	.	PUNCT
taxlaw-2834	14	1	revenue	revenue	NOUN
taxlaw-2834	14	2	.........................................................................................................	.........................................................................................................	PROPN
taxlaw-2834	15	1	17	17	NUM
taxlaw-2834	15	2	ii	ii	NOUN
taxlaw-2834	15	3	.	.	PUNCT
taxlaw-2834	16	1	doubting	doubt	VERB
taxlaw-2834	16	2	obvious	obvious	ADJ
taxlaw-2834	16	3	solutions	solution	NOUN
taxlaw-2834	16	4	.....................................................................	.....................................................................	PUNCT
taxlaw-2834	16	5	18	18	NUM
taxlaw-2834	16	6	a.	a.	NOUN
taxlaw-2834	16	7	“	"	PUNCT
taxlaw-2834	16	8	just	just	ADV
taxlaw-2834	16	9	become	become	VERB
taxlaw-2834	16	10	more	more	ADV
taxlaw-2834	16	11	efficient	efficient	ADJ
taxlaw-2834	16	12	”	"	PUNCT
taxlaw-2834	16	13	.............................................................................	.............................................................................	PUNCT
taxlaw-2834	16	14	19	19	NUM
taxlaw-2834	16	15	b.	b.	NOUN
taxlaw-2834	16	16	“	"	PUNCT
taxlaw-2834	16	17	just	just	ADV
taxlaw-2834	16	18	give	give	VERB
taxlaw-2834	16	19	the	the	DET
taxlaw-2834	16	20	irs	irs	PROPN
taxlaw-2834	16	21	more	more	ADJ
taxlaw-2834	16	22	money	money	NOUN
taxlaw-2834	16	23	”	"	PUNCT
taxlaw-2834	16	24	........................................................................	........................................................................	PUNCT
taxlaw-2834	16	25	19	19	NUM
taxlaw-2834	16	26	iii	iii	NOUN
taxlaw-2834	16	27	.	.	PUNCT
taxlaw-2834	17	1	other	other	ADJ
taxlaw-2834	17	2	theoretically	theoretically	ADV
taxlaw-2834	17	3	available	available	ADJ
taxlaw-2834	17	4	solutions	solution	NOUN
taxlaw-2834	17	5	......................................	......................................	PUNCT
taxlaw-2834	17	6	22	22	NUM
taxlaw-2834	17	7	a.	a.	NOUN
taxlaw-2834	17	8	radical	radical	ADJ
taxlaw-2834	17	9	tax	tax	NOUN
taxlaw-2834	17	10	revision	revision	NOUN
taxlaw-2834	17	11	...........................................................................................	...........................................................................................	PUNCT
taxlaw-2834	17	12	22	22	NUM
taxlaw-2834	17	13	b.	b.	PROPN
taxlaw-2834	17	14	feature	feature	NOUN
taxlaw-2834	17	15	modification	modification	NOUN
taxlaw-2834	17	16	............................................................................................	............................................................................................	PUNCT
taxlaw-2834	18	1	23	23	NUM
taxlaw-2834	18	2	1	1	X
taxlaw-2834	18	3	.	.	PUNCT
taxlaw-2834	18	4	reduce	reduce	VERB
taxlaw-2834	18	5	the	the	DET
taxlaw-2834	18	6	number	number	NOUN
taxlaw-2834	18	7	of	of	ADP
taxlaw-2834	18	8	pass	pass	NOUN
taxlaw-2834	18	9	-	-	PUNCT
taxlaw-2834	18	10	through	through	ADP
taxlaw-2834	18	11	regimes	regime	NOUN
taxlaw-2834	18	12	.............................................	.............................................	PUNCT
taxlaw-2834	18	13	24	24	NUM
taxlaw-2834	18	14	2	2	NUM
taxlaw-2834	18	15	.	.	PUNCT
taxlaw-2834	18	16	eliminate	eliminate	VERB
taxlaw-2834	18	17	the	the	DET
taxlaw-2834	18	18	ordinary	ordinary	ADJ
taxlaw-2834	18	19	income	income	NOUN
taxlaw-2834	18	20	-	-	PUNCT
taxlaw-2834	18	21	capital	capital	NOUN
taxlaw-2834	18	22	gains	gain	NOUN
taxlaw-2834	18	23	distinction	distinction	NOUN
taxlaw-2834	18	24	..........................	..........................	PUNCT
taxlaw-2834	18	25	24	24	NUM
taxlaw-2834	18	26	3	3	NUM
taxlaw-2834	18	27	.	.	PUNCT
taxlaw-2834	18	28	abolish	abolish	VERB
taxlaw-2834	18	29	the	the	DET
taxlaw-2834	18	30	accumulated	accumulate	VERB
taxlaw-2834	18	31	earnings	earning	NOUN
taxlaw-2834	18	32	tax	tax	NOUN
taxlaw-2834	18	33	........................................................	........................................................	PUNCT
taxlaw-2834	18	34	25	25	NUM
taxlaw-2834	18	35	4	4	NUM
taxlaw-2834	18	36	.	.	PUNCT
taxlaw-2834	19	1	revise	revise	VERB
taxlaw-2834	19	2	treatment	treatment	NOUN
taxlaw-2834	19	3	of	of	ADP
taxlaw-2834	19	4	tax	tax	NOUN
taxlaw-2834	19	5	-	-	PUNCT
taxlaw-2834	19	6	exempt	exempt	ADJ
taxlaw-2834	19	7	entities	entity	NOUN
taxlaw-2834	19	8	.....................................................	.....................................................	PUNCT
taxlaw-2834	19	9	25	25	NUM
taxlaw-2834	19	10	5	5	NUM
taxlaw-2834	19	11	.	.	PUNCT
taxlaw-2834	20	1	other	other	ADJ
taxlaw-2834	20	2	proposals	proposal	NOUN
taxlaw-2834	20	3	............................................................................................	............................................................................................	PUNCT
taxlaw-2834	20	4	26	26	NUM
taxlaw-2834	20	5	c.	c.	NOUN
taxlaw-2834	20	6	moving	move	VERB
taxlaw-2834	20	7	non	non	ADJ
taxlaw-2834	20	8	-	-	ADJ
taxlaw-2834	20	9	revenue	revenue	ADJ
taxlaw-2834	20	10	functions	function	NOUN
taxlaw-2834	20	11	outside	outside	ADP
taxlaw-2834	20	12	irs	irs	PROPN
taxlaw-2834	20	13	....................................................	....................................................	PUNCT
taxlaw-2834	20	14	27	27	NUM
taxlaw-2834	20	15	d.	d.	NOUN
taxlaw-2834	20	16	harmonizing	harmonize	VERB
taxlaw-2834	20	17	u.s	u.s	PROPN
taxlaw-2834	20	18	.	.	PROPN
taxlaw-2834	20	19	and	and	CCONJ
taxlaw-2834	20	20	foreign	foreign	ADJ
taxlaw-2834	20	21	tax	tax	NOUN
taxlaw-2834	20	22	rules	rule	NOUN
taxlaw-2834	20	23	...........................................................	...........................................................	PUNCT
taxlaw-2834	21	1	28	28	NUM
taxlaw-2834	22	1	e.	e.	PROPN
taxlaw-2834	22	2	revamping	revamp	VERB
taxlaw-2834	22	3	tax	tax	NOUN
taxlaw-2834	22	4	lawmaking	lawmaking	NOUN
taxlaw-2834	22	5	................................................................................	................................................................................	PUNCT
taxlaw-2834	23	1	29	29	NUM
taxlaw-2834	23	2	1	1	NUM
taxlaw-2834	23	3	.	.	PUNCT
taxlaw-2834	24	1	choosing	choose	VERB
taxlaw-2834	24	2	feasibility	feasibility	NOUN
taxlaw-2834	24	3	over	over	ADP
taxlaw-2834	24	4	theoretical	theoretical	ADJ
taxlaw-2834	24	5	perfection	perfection	NOUN
taxlaw-2834	24	6	........................................	........................................	PUNCT
taxlaw-2834	24	7	29	29	NUM
taxlaw-2834	24	8	2	2	NUM
taxlaw-2834	24	9	.	.	PUNCT
taxlaw-2834	24	10	improving	improve	VERB
taxlaw-2834	24	11	the	the	DET
taxlaw-2834	24	12	legislative	legislative	ADJ
taxlaw-2834	24	13	process	process	NOUN
taxlaw-2834	24	14	................................................................	................................................................	PUNCT
taxlaw-2834	25	1	30	30	NUM
taxlaw-2834	25	2	f.	f.	NOUN
taxlaw-2834	25	3	changing	change	VERB
taxlaw-2834	25	4	incentives	incentive	NOUN
taxlaw-2834	25	5	............................................................................................	............................................................................................	PUNCT
taxlaw-2834	25	6	30	30	NUM
taxlaw-2834	25	7	1	1	NUM
taxlaw-2834	25	8	.	.	PUNCT
taxlaw-2834	25	9	attitudes	attitude	NOUN
taxlaw-2834	25	10	of	of	ADP
taxlaw-2834	25	11	taxpayers	taxpayer	NOUN
taxlaw-2834	25	12	...................................................................................	...................................................................................	PUNCT
taxlaw-2834	25	13	30	30	NUM
taxlaw-2834	25	14	2	2	NUM
taxlaw-2834	25	15	.	.	PUNCT
taxlaw-2834	25	16	attitudes	attitude	NOUN
taxlaw-2834	25	17	of	of	ADP
taxlaw-2834	25	18	third	third	ADJ
taxlaw-2834	25	19	parties	party	NOUN
taxlaw-2834	25	20	..............................................................................	..............................................................................	PUNCT
taxlaw-2834	25	21	31	31	NUM
taxlaw-2834	25	22	3	3	NUM
taxlaw-2834	25	23	.	.	PUNCT
taxlaw-2834	25	24	attitudes	attitude	NOUN
taxlaw-2834	25	25	of	of	ADP
taxlaw-2834	25	26	irs	irs	PROPN
taxlaw-2834	25	27	..............................................................................................	..............................................................................................	PUNCT
taxlaw-2834	25	28	32	32	NUM
taxlaw-2834	25	29	g.	g.	NOUN
taxlaw-2834	25	30	greater	great	ADJ
taxlaw-2834	25	31	use	use	NOUN
taxlaw-2834	25	32	of	of	ADP
taxlaw-2834	25	33	technology	technology	NOUN
taxlaw-2834	25	34	..................................................................................	..................................................................................	PUNCT
taxlaw-2834	25	35	32	32	NUM
taxlaw-2834	25	36	iv	iv	NOUN
taxlaw-2834	25	37	.	.	PUNCT
taxlaw-2834	25	38	realities	reality	NOUN
taxlaw-2834	25	39	and	and	CCONJ
taxlaw-2834	25	40	new	new	ADJ
taxlaw-2834	25	41	realities	reality	NOUN
taxlaw-2834	25	42	.......................................................................	.......................................................................	PUNCT
taxlaw-2834	26	1	33	33	NUM
taxlaw-2834	26	2	a.	a.	NOUN
taxlaw-2834	26	3	realities	reality	NOUN
taxlaw-2834	26	4	...............................................................................................................	...............................................................................................................	PUNCT
taxlaw-2834	26	5	34	34	NUM
taxlaw-2834	26	6	b.	b.	NOUN
taxlaw-2834	26	7	“	"	PUNCT
taxlaw-2834	26	8	realities	reality	NOUN
taxlaw-2834	26	9	”	"	PUNCT
taxlaw-2834	26	10	............................................................................................................	............................................................................................................	NUM
taxlaw-2834	26	11	34	34	NUM
taxlaw-2834	26	12	c.	c.	NOUN
taxlaw-2834	26	13	what	what	PRON
taxlaw-2834	26	14	to	to	PART
taxlaw-2834	26	15	do	do	VERB
taxlaw-2834	26	16	.........................................................................................................	.........................................................................................................	PROPN
taxlaw-2834	26	17	35	35	NUM
taxlaw-2834	26	18	2016	2016	NUM
taxlaw-2834	26	19	]	]	PUNCT
taxlaw-2834	26	20	the	the	DET
taxlaw-2834	26	21	future	future	NOUN
taxlaw-2834	26	22	of	of	ADP
taxlaw-2834	26	23	american	american	PROPN
taxlaw-2834	26	24	tax	tax	PROPN
taxlaw-2834	26	25	administration	administration	NOUN
taxlaw-2834	26	26	7	7	NUM
taxlaw-2834	26	27	when	when	SCONJ
taxlaw-2834	26	28	their	their	PRON
taxlaw-2834	26	29	environments	environment	NOUN
taxlaw-2834	26	30	change	change	VERB
taxlaw-2834	26	31	markedly	markedly	ADV
taxlaw-2834	26	32	,	,	PUNCT
taxlaw-2834	26	33	individuals	individual	NOUN
taxlaw-2834	26	34	and	and	CCONJ
taxlaw-2834	26	35	species	specie	NOUN
taxlaw-2834	26	36	adapt	adapt	VERB
taxlaw-2834	26	37	or	or	CCONJ
taxlaw-2834	26	38	they	they	PRON
taxlaw-2834	26	39	cease	cease	VERB
taxlaw-2834	26	40	to	to	PART
taxlaw-2834	26	41	be	be	AUX
taxlaw-2834	26	42	.	.	PUNCT
taxlaw-2834	27	1	this	this	DET
taxlaw-2834	27	2	principle	principle	NOUN
taxlaw-2834	27	3	holds	hold	VERB
taxlaw-2834	27	4	institutionally	institutionally	ADV
taxlaw-2834	27	5	as	as	ADV
taxlaw-2834	27	6	well	well	ADV
taxlaw-2834	27	7	as	as	ADP
taxlaw-2834	27	8	biologically	biologically	ADV
taxlaw-2834	27	9	.	.	PUNCT
taxlaw-2834	28	1	history	history	NOUN
taxlaw-2834	28	2	is	be	AUX
taxlaw-2834	28	3	littered	litter	VERB
taxlaw-2834	28	4	with	with	ADP
taxlaw-2834	28	5	both	both	DET
taxlaw-2834	28	6	discarded	discard	VERB
taxlaw-2834	28	7	enterprises	enterprise	NOUN
taxlaw-2834	28	8	(	(	PUNCT
taxlaw-2834	28	9	such	such	ADJ
taxlaw-2834	28	10	as	as	ADP
taxlaw-2834	28	11	the	the	DET
taxlaw-2834	28	12	children	child	NOUN
taxlaw-2834	28	13	’s	’s	PART
taxlaw-2834	28	14	crusade	crusade	NOUN
taxlaw-2834	28	15	,	,	PUNCT
taxlaw-2834	28	16	the	the	DET
taxlaw-2834	28	17	hanseatic	hanseatic	ADJ
taxlaw-2834	28	18	league	league	NOUN
taxlaw-2834	28	19	,	,	PUNCT
taxlaw-2834	28	20	and	and	CCONJ
taxlaw-2834	28	21	the	the	DET
taxlaw-2834	28	22	golden	golden	ADJ
taxlaw-2834	28	23	horde	horde	NOUN
taxlaw-2834	28	24	)	)	PUNCT
taxlaw-2834	28	25	and	and	CCONJ
taxlaw-2834	28	26	successful	successful	ADJ
taxlaw-2834	28	27	transformations	transformation	NOUN
taxlaw-2834	28	28	(	(	PUNCT
taxlaw-2834	28	29	such	such	ADJ
taxlaw-2834	28	30	as	as	ADP
taxlaw-2834	28	31	the	the	DET
taxlaw-2834	28	32	evolution	evolution	NOUN
taxlaw-2834	28	33	of	of	ADP
taxlaw-2834	28	34	much	much	ADJ
taxlaw-2834	28	35	of	of	ADP
taxlaw-2834	28	36	the	the	DET
taxlaw-2834	28	37	holy	holy	PROPN
taxlaw-2834	28	38	roman	roman	ADJ
taxlaw-2834	28	39	empire	empire	NOUN
taxlaw-2834	28	40	into	into	ADP
taxlaw-2834	28	41	modern	modern	ADJ
taxlaw-2834	28	42	germany	germany	PROPN
taxlaw-2834	28	43	)	)	PUNCT
taxlaw-2834	28	44	.	.	PUNCT
taxlaw-2834	29	1	the	the	DET
taxlaw-2834	29	2	internal	internal	ADJ
taxlaw-2834	29	3	revenue	revenue	NOUN
taxlaw-2834	29	4	service	service	NOUN
taxlaw-2834	29	5	now	now	ADV
taxlaw-2834	29	6	stands	stand	VERB
taxlaw-2834	29	7	at	at	ADP
taxlaw-2834	29	8	the	the	DET
taxlaw-2834	29	9	precipice	precipice	NOUN
taxlaw-2834	29	10	of	of	ADP
taxlaw-2834	29	11	an	an	DET
taxlaw-2834	29	12	uncertain	uncertain	ADJ
taxlaw-2834	29	13	future	future	NOUN
taxlaw-2834	29	14	.	.	PUNCT
taxlaw-2834	30	1	with	with	ADP
taxlaw-2834	30	2	considerable	considerable	ADJ
taxlaw-2834	30	3	justification	justification	NOUN
taxlaw-2834	30	4	,	,	PUNCT
taxlaw-2834	30	5	the	the	DET
taxlaw-2834	30	6	irs	irs	PROPN
taxlaw-2834	30	7	considers	consider	VERB
taxlaw-2834	30	8	itself	itself	PRON
taxlaw-2834	30	9	as	as	ADP
taxlaw-2834	30	10	being	be	AUX
taxlaw-2834	30	11	among	among	ADP
taxlaw-2834	30	12	the	the	DET
taxlaw-2834	30	13	most	most	ADV
taxlaw-2834	30	14	successful	successful	ADJ
taxlaw-2834	30	15	revenue	revenue	NOUN
taxlaw-2834	30	16	collection	collection	NOUN
taxlaw-2834	30	17	organizations	organization	NOUN
taxlaw-2834	30	18	in	in	ADP
taxlaw-2834	30	19	the	the	DET
taxlaw-2834	30	20	world.1	world.1	PROPN
taxlaw-2834	30	21	whether	whether	SCONJ
taxlaw-2834	30	22	that	that	DET
taxlaw-2834	30	23	characterization	characterization	NOUN
taxlaw-2834	30	24	will	will	AUX
taxlaw-2834	30	25	remain	remain	VERB
taxlaw-2834	30	26	accurate	accurate	ADJ
taxlaw-2834	30	27	in	in	ADP
taxlaw-2834	30	28	the	the	DET
taxlaw-2834	30	29	future	future	NOUN
taxlaw-2834	30	30	will	will	AUX
taxlaw-2834	30	31	depend	depend	VERB
taxlaw-2834	30	32	on	on	ADP
taxlaw-2834	30	33	how	how	SCONJ
taxlaw-2834	30	34	the	the	DET
taxlaw-2834	30	35	irs	irs	PROPN
taxlaw-2834	30	36	deals	deal	NOUN
taxlaw-2834	30	37	,	,	PUNCT
taxlaw-2834	30	38	and	and	CCONJ
taxlaw-2834	30	39	is	be	AUX
taxlaw-2834	30	40	allowed	allow	VERB
taxlaw-2834	30	41	to	to	PART
taxlaw-2834	30	42	deal	deal	VERB
taxlaw-2834	30	43	,	,	PUNCT
taxlaw-2834	30	44	with	with	ADP
taxlaw-2834	30	45	intersecting	intersecting	ADJ
taxlaw-2834	30	46	trends	trend	NOUN
taxlaw-2834	30	47	threatening	threaten	VERB
taxlaw-2834	30	48	to	to	PART
taxlaw-2834	30	49	cripple	cripple	VERB
taxlaw-2834	30	50	the	the	DET
taxlaw-2834	30	51	ability	ability	NOUN
taxlaw-2834	30	52	of	of	ADP
taxlaw-2834	30	53	the	the	DET
taxlaw-2834	30	54	irs	irs	PROPN
taxlaw-2834	30	55	to	to	PART
taxlaw-2834	30	56	perform	perform	VERB
taxlaw-2834	30	57	its	its	PRON
taxlaw-2834	30	58	core	core	NOUN
taxlaw-2834	30	59	mission	mission	NOUN
taxlaw-2834	30	60	of	of	ADP
taxlaw-2834	30	61	revenue	revenue	NOUN
taxlaw-2834	30	62	collection	collection	NOUN
taxlaw-2834	30	63	.	.	PUNCT
taxlaw-2834	31	1	part	part	NOUN
taxlaw-2834	31	2	i	i	PRON
taxlaw-2834	31	3	of	of	ADP
taxlaw-2834	31	4	this	this	DET
taxlaw-2834	31	5	article	article	NOUN
taxlaw-2834	31	6	describes	describe	VERB
taxlaw-2834	31	7	this	this	DET
taxlaw-2834	31	8	intersection	intersection	NOUN
taxlaw-2834	31	9	,	,	PUNCT
taxlaw-2834	31	10	which	which	PRON
taxlaw-2834	31	11	has	have	AUX
taxlaw-2834	31	12	reached	reach	VERB
taxlaw-2834	31	13	crisis	crisis	NOUN
taxlaw-2834	31	14	proportions.2	proportions.2	NOUN
taxlaw-2834	31	15	the	the	DET
taxlaw-2834	31	16	workload	workload	NOUN
taxlaw-2834	31	17	of	of	ADP
taxlaw-2834	31	18	the	the	DET
taxlaw-2834	31	19	irs	irs	NOUN
taxlaw-2834	31	20	—	—	PUNCT
taxlaw-2834	31	21	both	both	CCONJ
taxlaw-2834	31	22	in	in	ADP
taxlaw-2834	31	23	revenue	revenue	NOUN
taxlaw-2834	31	24	collection	collection	NOUN
taxlaw-2834	31	25	and	and	CCONJ
taxlaw-2834	31	26	especially	especially	ADV
taxlaw-2834	31	27	in	in	ADP
taxlaw-2834	31	28	adventitious	adventitious	ADJ
taxlaw-2834	31	29	missions	mission	NOUN
taxlaw-2834	31	30	congress	congress	PROPN
taxlaw-2834	31	31	has	have	AUX
taxlaw-2834	31	32	chosen	choose	VERB
taxlaw-2834	31	33	to	to	PART
taxlaw-2834	31	34	assign	assign	VERB
taxlaw-2834	31	35	to	to	ADP
taxlaw-2834	31	36	the	the	DET
taxlaw-2834	31	37	irs	irs	PROPN
taxlaw-2834	31	38	—	—	PUNCT
taxlaw-2834	31	39	has	have	AUX
taxlaw-2834	31	40	burgeoned	burgeon	VERB
taxlaw-2834	31	41	in	in	ADP
taxlaw-2834	31	42	recent	recent	ADJ
taxlaw-2834	31	43	decades	decade	NOUN
taxlaw-2834	31	44	.	.	PUNCT
taxlaw-2834	32	1	at	at	ADP
taxlaw-2834	32	2	the	the	DET
taxlaw-2834	32	3	same	same	ADJ
taxlaw-2834	32	4	time	time	NOUN
taxlaw-2834	32	5	,	,	PUNCT
taxlaw-2834	32	6	the	the	DET
taxlaw-2834	32	7	resources	resource	NOUN
taxlaw-2834	32	8	allocated	allocate	VERB
taxlaw-2834	32	9	to	to	ADP
taxlaw-2834	32	10	the	the	DET
taxlaw-2834	32	11	irs	irs	PROPN
taxlaw-2834	32	12	by	by	ADP
taxlaw-2834	32	13	successive	successive	ADJ
taxlaw-2834	32	14	congresses	congress	NOUN
taxlaw-2834	32	15	and	and	CCONJ
taxlaw-2834	32	16	administrations	administration	NOUN
taxlaw-2834	32	17	—	—	PUNCT
taxlaw-2834	32	18	never	never	ADV
taxlaw-2834	32	19	fully	fully	ADV
taxlaw-2834	32	20	adequate	adequate	ADJ
taxlaw-2834	32	21	—	—	PUNCT
taxlaw-2834	32	22	have	have	AUX
taxlaw-2834	32	23	declined	decline	VERB
taxlaw-2834	32	24	in	in	ADP
taxlaw-2834	32	25	inflation	inflation	NOUN
taxlaw-2834	32	26	-	-	PUNCT
taxlaw-2834	32	27	adjusted	adjust	VERB
taxlaw-2834	32	28	terms	term	NOUN
taxlaw-2834	32	29	and	and	CCONJ
taxlaw-2834	32	30	,	,	PUNCT
taxlaw-2834	32	31	in	in	ADP
taxlaw-2834	32	32	recent	recent	ADJ
taxlaw-2834	32	33	years	year	NOUN
taxlaw-2834	32	34	,	,	PUNCT
taxlaw-2834	32	35	even	even	ADV
taxlaw-2834	32	36	in	in	ADP
taxlaw-2834	32	37	nominal	nominal	ADJ
taxlaw-2834	32	38	terms	term	NOUN
taxlaw-2834	32	39	.	.	PUNCT
taxlaw-2834	33	1	part	part	NOUN
taxlaw-2834	33	2	i	i	PRON
taxlaw-2834	33	3	also	also	ADV
taxlaw-2834	33	4	notes	note	VERB
taxlaw-2834	33	5	the	the	DET
taxlaw-2834	33	6	most	most	ADV
taxlaw-2834	33	7	visible	visible	ADJ
taxlaw-2834	33	8	manifestations	manifestation	NOUN
taxlaw-2834	33	9	of	of	ADP
taxlaw-2834	33	10	the	the	DET
taxlaw-2834	33	11	intersection	intersection	NOUN
taxlaw-2834	33	12	of	of	ADP
taxlaw-2834	33	13	these	these	DET
taxlaw-2834	33	14	trends	trend	NOUN
taxlaw-2834	33	15	:	:	PUNCT
taxlaw-2834	33	16	decreases	decrease	NOUN
taxlaw-2834	33	17	in	in	ADP
taxlaw-2834	33	18	key	key	ADJ
taxlaw-2834	33	19	irs	irs	PROPN
taxlaw-2834	33	20	activities	activity	NOUN
taxlaw-2834	33	21	and	and	CCONJ
taxlaw-2834	33	22	results	result	NOUN
taxlaw-2834	33	23	almost	almost	ADV
taxlaw-2834	33	24	across	across	ADP
taxlaw-2834	33	25	the	the	DET
taxlaw-2834	33	26	board	board	NOUN
taxlaw-2834	33	27	,	,	PUNCT
taxlaw-2834	33	28	with	with	ADP
taxlaw-2834	33	29	consequent	consequent	ADJ
taxlaw-2834	33	30	substantial	substantial	ADJ
taxlaw-2834	33	31	losses	loss	NOUN
taxlaw-2834	33	32	to	to	ADP
taxlaw-2834	33	33	the	the	DET
taxlaw-2834	33	34	federal	federal	ADJ
taxlaw-2834	33	35	fisc	fisc	NOUN
taxlaw-2834	33	36	.	.	PUNCT
taxlaw-2834	34	1	two	two	NUM
taxlaw-2834	34	2	obvious	obvious	ADJ
taxlaw-2834	34	3	and	and	CCONJ
taxlaw-2834	34	4	“	"	PUNCT
taxlaw-2834	34	5	easy	easy	ADJ
taxlaw-2834	34	6	”	"	PUNCT
taxlaw-2834	34	7	possible	possible	ADJ
taxlaw-2834	34	8	fixes	fix	NOUN
taxlaw-2834	34	9	immediately	immediately	ADV
taxlaw-2834	34	10	leap	leap	VERB
taxlaw-2834	34	11	to	to	PART
taxlaw-2834	34	12	mind	mind	VERB
taxlaw-2834	34	13	:	:	PUNCT
taxlaw-2834	34	14	(	(	PUNCT
taxlaw-2834	34	15	1	1	X
taxlaw-2834	34	16	)	)	PUNCT
taxlaw-2834	34	17	the	the	DET
taxlaw-2834	34	18	irs	irs	PROPN
taxlaw-2834	34	19	should	should	AUX
taxlaw-2834	34	20	become	become	VERB
taxlaw-2834	34	21	more	more	ADV
taxlaw-2834	34	22	efficient	efficient	ADJ
taxlaw-2834	34	23	and/or	and/or	CCONJ
taxlaw-2834	34	24	(	(	PUNCT
taxlaw-2834	34	25	2	2	NUM
taxlaw-2834	34	26	)	)	PUNCT
taxlaw-2834	34	27	congress	congress	PROPN
taxlaw-2834	34	28	should	should	AUX
taxlaw-2834	34	29	appropriate	appropriate	VERB
taxlaw-2834	34	30	more	more	ADJ
taxlaw-2834	34	31	money	money	NOUN
taxlaw-2834	34	32	for	for	ADP
taxlaw-2834	34	33	the	the	DET
taxlaw-2834	34	34	irs	irs	PROPN
taxlaw-2834	34	35	.	.	PUNCT
taxlaw-2834	35	1	both	both	PRON
taxlaw-2834	35	2	of	of	ADP
taxlaw-2834	35	3	these	these	DET
taxlaw-2834	35	4	approaches	approach	NOUN
taxlaw-2834	35	5	have	have	VERB
taxlaw-2834	35	6	roles	role	NOUN
taxlaw-2834	35	7	to	to	PART
taxlaw-2834	35	8	play	play	VERB
taxlaw-2834	35	9	.	.	PUNCT
taxlaw-2834	36	1	however	however	ADV
taxlaw-2834	36	2	,	,	PUNCT
taxlaw-2834	36	3	part	part	PROPN
taxlaw-2834	36	4	ii	ii	PROPN
taxlaw-2834	36	5	explains	explain	VERB
taxlaw-2834	36	6	why	why	SCONJ
taxlaw-2834	36	7	neither	neither	CCONJ
taxlaw-2834	36	8	alone	alone	ADJ
taxlaw-2834	36	9	nor	nor	CCONJ
taxlaw-2834	36	10	the	the	DET
taxlaw-2834	36	11	two	two	NUM
taxlaw-2834	36	12	together	together	ADV
taxlaw-2834	36	13	can	can	AUX
taxlaw-2834	36	14	be	be	AUX
taxlaw-2834	36	15	fully	fully	ADV
taxlaw-2834	36	16	satisfactory	satisfactory	ADJ
taxlaw-2834	36	17	.	.	PUNCT
taxlaw-2834	37	1	theoretically	theoretically	ADV
taxlaw-2834	37	2	,	,	PUNCT
taxlaw-2834	37	3	there	there	PRON
taxlaw-2834	37	4	are	be	VERB
taxlaw-2834	37	5	a	a	DET
taxlaw-2834	37	6	number	number	NOUN
taxlaw-2834	37	7	of	of	ADP
taxlaw-2834	37	8	different	different	ADJ
taxlaw-2834	37	9	ways	way	NOUN
taxlaw-2834	37	10	to	to	PART
taxlaw-2834	37	11	relax	relax	VERB
taxlaw-2834	37	12	the	the	DET
taxlaw-2834	37	13	anaconda	anaconda	NOUN
taxlaw-2834	37	14	grip	grip	NOUN
taxlaw-2834	37	15	of	of	ADP
taxlaw-2834	37	16	the	the	DET
taxlaw-2834	37	17	irs	irs	PROPN
taxlaw-2834	37	18	’s	’s	PART
taxlaw-2834	37	19	workload	workload	NOUN
taxlaw-2834	37	20	and	and	CCONJ
taxlaw-2834	37	21	budget	budget	NOUN
taxlaw-2834	37	22	squeeze	squeeze	NOUN
taxlaw-2834	37	23	.	.	PUNCT
taxlaw-2834	38	1	some	some	PRON
taxlaw-2834	38	2	would	would	AUX
taxlaw-2834	38	3	require	require	VERB
taxlaw-2834	38	4	legislation	legislation	NOUN
taxlaw-2834	38	5	.	.	PUNCT
taxlaw-2834	39	1	others	other	NOUN
taxlaw-2834	39	2	could	could	AUX
taxlaw-2834	39	3	be	be	AUX
taxlaw-2834	39	4	implemented	implement	VERB
taxlaw-2834	39	5	without	without	ADP
taxlaw-2834	39	6	statutory	statutory	ADJ
taxlaw-2834	39	7	change	change	NOUN
taxlaw-2834	39	8	.	.	PUNCT
taxlaw-2834	40	1	part	part	NOUN
taxlaw-2834	40	2	iii	iii	NUM
taxlaw-2834	40	3	sketches	sketch	NOUN
taxlaw-2834	40	4	some	some	PRON
taxlaw-2834	40	5	of	of	ADP
taxlaw-2834	40	6	the	the	DET
taxlaw-2834	40	7	alternatives	alternative	NOUN
taxlaw-2834	40	8	.	.	PUNCT
taxlaw-2834	41	1	it	it	PRON
taxlaw-2834	41	2	also	also	ADV
taxlaw-2834	41	3	notes	note	VERB
taxlaw-2834	41	4	precedents	precedent	NOUN
taxlaw-2834	41	5	for	for	ADP
taxlaw-2834	41	6	some	some	PRON
taxlaw-2834	41	7	of	of	ADP
taxlaw-2834	41	8	them	they	PRON
taxlaw-2834	41	9	as	as	ADV
taxlaw-2834	41	10	well	well	ADV
taxlaw-2834	41	11	as	as	ADP
taxlaw-2834	41	12	obstacles	obstacle	NOUN
taxlaw-2834	41	13	to	to	ADP
taxlaw-2834	41	14	and	and	CCONJ
taxlaw-2834	41	15	potential	potential	ADJ
taxlaw-2834	41	16	disadvantages	disadvantage	NOUN
taxlaw-2834	41	17	of	of	ADP
taxlaw-2834	41	18	their	their	PRON
taxlaw-2834	41	19	adoption	adoption	NOUN
taxlaw-2834	41	20	.	.	PUNCT
taxlaw-2834	42	1	part	part	NOUN
taxlaw-2834	42	2	iv	iv	NUM
taxlaw-2834	42	3	examines	examine	VERB
taxlaw-2834	42	4	reasons	reason	NOUN
taxlaw-2834	42	5	why	why	SCONJ
taxlaw-2834	42	6	desirable	desirable	ADJ
taxlaw-2834	42	7	reforms	reform	NOUN
taxlaw-2834	42	8	have	have	AUX
taxlaw-2834	42	9	not	not	PART
taxlaw-2834	42	10	yet	yet	ADV
taxlaw-2834	42	11	been	be	AUX
taxlaw-2834	42	12	implemented	implement	VERB
taxlaw-2834	42	13	.	.	PUNCT
taxlaw-2834	43	1	there	there	PRON
taxlaw-2834	43	2	are	be	VERB
taxlaw-2834	43	3	plenty	plenty	NOUN
taxlaw-2834	43	4	of	of	ADP
taxlaw-2834	43	5	plausible	plausible	ADJ
taxlaw-2834	43	6	ideas	idea	NOUN
taxlaw-2834	43	7	.	.	PUNCT
taxlaw-2834	44	1	our	our	PRON
taxlaw-2834	44	2	failure	failure	NOUN
taxlaw-2834	44	3	to	to	PART
taxlaw-2834	44	4	implement	implement	VERB
taxlaw-2834	44	5	the	the	DET
taxlaw-2834	44	6	best	good	ADJ
taxlaw-2834	44	7	ideas	idea	NOUN
taxlaw-2834	44	8	results	result	VERB
taxlaw-2834	44	9	in	in	ADP
taxlaw-2834	44	10	part	part	NOUN
taxlaw-2834	44	11	from	from	ADP
taxlaw-2834	44	12	intellectual	intellectual	ADJ
taxlaw-2834	44	13	failures	failure	NOUN
taxlaw-2834	44	14	(	(	PUNCT
taxlaw-2834	44	15	clinging	cling	VERB
taxlaw-2834	44	16	to	to	ADP
taxlaw-2834	44	17	policy	policy	NOUN
taxlaw-2834	44	18	preferences	preference	NOUN
taxlaw-2834	44	19	and	and	CCONJ
taxlaw-2834	44	20	ways	way	NOUN
taxlaw-2834	44	21	of	of	ADP
taxlaw-2834	44	22	thinking	thinking	NOUN
taxlaw-2834	44	23	that	that	PRON
taxlaw-2834	44	24	make	make	VERB
taxlaw-2834	44	25	little	little	ADJ
taxlaw-2834	44	26	sense	sense	NOUN
taxlaw-2834	44	27	in	in	ADP
taxlaw-2834	44	28	the	the	DET
taxlaw-2834	44	29	current	current	ADJ
taxlaw-2834	44	30	environment	environment	NOUN
taxlaw-2834	44	31	)	)	PUNCT
taxlaw-2834	44	32	but	but	CCONJ
taxlaw-2834	44	33	in	in	ADP
taxlaw-2834	44	34	larger	large	ADJ
taxlaw-2834	44	35	part	part	NOUN
taxlaw-2834	44	36	from	from	ADP
taxlaw-2834	44	37	political	political	ADJ
taxlaw-2834	44	38	and	and	CCONJ
taxlaw-2834	44	39	bureaucratic	bureaucratic	ADJ
taxlaw-2834	44	40	realities	reality	NOUN
taxlaw-2834	44	41	.	.	PUNCT
taxlaw-2834	45	1	reforms	reform	NOUN
taxlaw-2834	45	2	advantageous	advantageous	ADJ
taxlaw-2834	45	3	to	to	ADP
taxlaw-2834	45	4	the	the	DET
taxlaw-2834	45	5	country	country	NOUN
taxlaw-2834	45	6	would	would	AUX
taxlaw-2834	45	7	forfeit	forfeit	VERB
taxlaw-2834	45	8	privileges	privilege	NOUN
taxlaw-2834	45	9	and	and	CCONJ
taxlaw-2834	45	10	opportunities	opportunity	NOUN
taxlaw-2834	45	11	cherished	cherish	VERB
taxlaw-2834	45	12	by	by	ADP
taxlaw-2834	45	13	key	key	ADJ
taxlaw-2834	45	14	congressional	congressional	ADJ
taxlaw-2834	45	15	and	and	CCONJ
taxlaw-2834	45	16	executive	executive	ADJ
taxlaw-2834	45	17	actors	actor	NOUN
taxlaw-2834	45	18	.	.	PUNCT
taxlaw-2834	46	1	while	while	SCONJ
taxlaw-2834	46	2	it	it	PRON
taxlaw-2834	46	3	would	would	AUX
taxlaw-2834	46	4	be	be	AUX
taxlaw-2834	46	5	naive	naive	ADJ
taxlaw-2834	46	6	to	to	PART
taxlaw-2834	46	7	discuss	discuss	VERB
taxlaw-2834	46	8	tax	tax	NOUN
taxlaw-2834	46	9	administration	administration	NOUN
taxlaw-2834	46	10	without	without	ADP
taxlaw-2834	46	11	awareness	awareness	NOUN
taxlaw-2834	46	12	of	of	ADP
taxlaw-2834	46	13	the	the	DET
taxlaw-2834	46	14	hampering	hampering	NOUN
taxlaw-2834	46	15	realities	reality	NOUN
taxlaw-2834	46	16	,	,	PUNCT
taxlaw-2834	46	17	it	it	PRON
taxlaw-2834	46	18	would	would	AUX
taxlaw-2834	46	19	be	be	AUX
taxlaw-2834	46	20	unduly	unduly	ADV
taxlaw-2834	46	21	pessimistic	pessimistic	ADJ
taxlaw-2834	46	22	to	to	PART
taxlaw-2834	46	23	quit	quit	VERB
taxlaw-2834	46	24	the	the	DET
taxlaw-2834	46	25	field	field	NOUN
taxlaw-2834	46	26	in	in	ADP
taxlaw-2834	46	27	despair	despair	NOUN
taxlaw-2834	46	28	.	.	PUNCT
taxlaw-2834	47	1	constellations	constellation	NOUN
taxlaw-2834	47	2	in	in	ADP
taxlaw-2834	47	3	the	the	DET
taxlaw-2834	47	4	political	political	ADJ
taxlaw-2834	47	5	firmament	firmament	NOUN
taxlaw-2834	47	6	are	be	AUX
taxlaw-2834	47	7	in	in	ADP
taxlaw-2834	47	8	constant	constant	ADJ
taxlaw-2834	47	9	motion	motion	NOUN
taxlaw-2834	47	10	.	.	PUNCT
taxlaw-2834	48	1	changes	change	NOUN
taxlaw-2834	48	2	not	not	PART
taxlaw-2834	48	3	currently	currently	ADV
taxlaw-2834	48	4	1	1	NUM
taxlaw-2834	48	5	two	two	NUM
taxlaw-2834	48	6	decades	decade	NOUN
taxlaw-2834	48	7	ago	ago	ADV
taxlaw-2834	48	8	,	,	PUNCT
taxlaw-2834	48	9	former	former	ADJ
taxlaw-2834	48	10	commissioner	commissioner	NOUN
taxlaw-2834	48	11	cohen	cohen	PROPN
taxlaw-2834	48	12	wrote	write	VERB
taxlaw-2834	48	13	:	:	PUNCT
taxlaw-2834	48	14	“	"	PUNCT
taxlaw-2834	48	15	with	with	ADP
taxlaw-2834	48	16	all	all	PRON
taxlaw-2834	48	17	of	of	ADP
taxlaw-2834	48	18	its	its	PRON
taxlaw-2834	48	19	faults	fault	NOUN
taxlaw-2834	48	20	,	,	PUNCT
taxlaw-2834	48	21	and	and	CCONJ
taxlaw-2834	48	22	there	there	PRON
taxlaw-2834	48	23	are	be	VERB
taxlaw-2834	48	24	many	many	ADJ
taxlaw-2834	48	25	,	,	PUNCT
taxlaw-2834	48	26	[	[	X
taxlaw-2834	48	27	the	the	DET
taxlaw-2834	48	28	modern	modern	ADJ
taxlaw-2834	48	29	irs	irs	PROPN
taxlaw-2834	48	30	]	]	PUNCT
taxlaw-2834	48	31	is	be	AUX
taxlaw-2834	48	32	still	still	ADV
taxlaw-2834	48	33	one	one	NUM
taxlaw-2834	48	34	of	of	ADP
taxlaw-2834	48	35	the	the	DET
taxlaw-2834	48	36	best	good	ADJ
taxlaw-2834	48	37	systems	system	NOUN
taxlaw-2834	48	38	of	of	ADP
taxlaw-2834	48	39	administration	administration	NOUN
taxlaw-2834	48	40	in	in	ADP
taxlaw-2834	48	41	the	the	DET
taxlaw-2834	48	42	world	world	NOUN
taxlaw-2834	48	43	.	.	PUNCT
taxlaw-2834	49	1	i	i	PRON
taxlaw-2834	49	2	have	have	AUX
taxlaw-2834	49	3	gone	go	VERB
taxlaw-2834	49	4	all	all	ADV
taxlaw-2834	49	5	over	over	ADP
taxlaw-2834	49	6	the	the	DET
taxlaw-2834	49	7	world	world	NOUN
taxlaw-2834	49	8	.	.	PUNCT
taxlaw-2834	49	9	.	.	PUNCT
taxlaw-2834	50	1	.	.	PUNCT
taxlaw-2834	51	1	and	and	CCONJ
taxlaw-2834	51	2	everywhere	everywhere	ADV
taxlaw-2834	51	3	our	our	PRON
taxlaw-2834	51	4	system	system	NOUN
taxlaw-2834	51	5	is	be	AUX
taxlaw-2834	51	6	admired	admire	VERB
taxlaw-2834	51	7	.	.	PUNCT
taxlaw-2834	52	1	only	only	ADV
taxlaw-2834	52	2	here	here	ADV
taxlaw-2834	52	3	is	be	AUX
taxlaw-2834	52	4	it	it	PRON
taxlaw-2834	52	5	derided	deride	VERB
taxlaw-2834	52	6	.	.	PUNCT
taxlaw-2834	52	7	”	"	PUNCT
taxlaw-2834	53	1	sheldon	sheldon	PROPN
taxlaw-2834	53	2	s.	s.	PROPN
taxlaw-2834	53	3	cohen	cohen	PROPN
taxlaw-2834	53	4	,	,	PUNCT
taxlaw-2834	53	5	the	the	DET
taxlaw-2834	53	6	erwin	erwin	PROPN
taxlaw-2834	53	7	n.	n.	PROPN
taxlaw-2834	53	8	griswold	griswold	PROPN
taxlaw-2834	53	9	lecture	lecture	NOUN
taxlaw-2834	53	10	,	,	PUNCT
taxlaw-2834	53	11	14	14	NUM
taxlaw-2834	53	12	am	am	NOUN
taxlaw-2834	53	13	.	.	PUNCT
taxlaw-2834	54	1	j.	j.	PROPN
taxlaw-2834	54	2	tax	tax	PROPN
taxlaw-2834	54	3	pol’y	pol’y	NOUN
taxlaw-2834	54	4	113	113	NUM
taxlaw-2834	54	5	,	,	PUNCT
taxlaw-2834	54	6	115	115	NUM
taxlaw-2834	54	7	(	(	PUNCT
taxlaw-2834	54	8	1997	1997	NUM
taxlaw-2834	54	9	)	)	PUNCT
taxlaw-2834	54	10	.	.	PUNCT
taxlaw-2834	55	1	more	more	ADV
taxlaw-2834	55	2	recently	recently	ADV
taxlaw-2834	55	3	,	,	PUNCT
taxlaw-2834	55	4	current	current	ADJ
taxlaw-2834	55	5	commissioner	commissioner	NOUN
taxlaw-2834	55	6	koskinen	koskinen	PROPN
taxlaw-2834	55	7	describes	describe	VERB
taxlaw-2834	55	8	the	the	DET
taxlaw-2834	55	9	irs	irs	PROPN
taxlaw-2834	55	10	as	as	ADP
taxlaw-2834	55	11	“	"	PUNCT
taxlaw-2834	55	12	the	the	DET
taxlaw-2834	55	13	world	world	NOUN
taxlaw-2834	55	14	’s	’s	PART
taxlaw-2834	55	15	largest	large	ADJ
taxlaw-2834	55	16	financial	financial	ADJ
taxlaw-2834	55	17	institution	institution	NOUN
taxlaw-2834	55	18	,	,	PUNCT
taxlaw-2834	55	19	[	[	X
taxlaw-2834	55	20	which	which	PRON
taxlaw-2834	55	21	]	]	PUNCT
taxlaw-2834	55	22	continues	continue	VERB
taxlaw-2834	55	23	to	to	PART
taxlaw-2834	55	24	play	play	VERB
taxlaw-2834	55	25	a	a	DET
taxlaw-2834	55	26	pivotal	pivotal	ADJ
taxlaw-2834	55	27	role	role	NOUN
taxlaw-2834	55	28	in	in	ADP
taxlaw-2834	55	29	funding	fund	VERB
taxlaw-2834	55	30	the	the	DET
taxlaw-2834	55	31	united	united	PROPN
taxlaw-2834	55	32	states	states	PROPN
taxlaw-2834	55	33	government	government	NOUN
taxlaw-2834	55	34	and	and	CCONJ
taxlaw-2834	55	35	enforcing	enforce	VERB
taxlaw-2834	55	36	the	the	DET
taxlaw-2834	55	37	nation	nation	NOUN
taxlaw-2834	55	38	’s	’s	PART
taxlaw-2834	55	39	tax	tax	NOUN
taxlaw-2834	55	40	laws	law	NOUN
taxlaw-2834	55	41	.	.	PUNCT
taxlaw-2834	55	42	”	"	PUNCT
taxlaw-2834	56	1	john	john	PROPN
taxlaw-2834	56	2	a.	a.	PROPN
taxlaw-2834	56	3	koskinen	koskinen	PROPN
taxlaw-2834	56	4	,	,	PUNCT
taxlaw-2834	56	5	letter	letter	NOUN
taxlaw-2834	56	6	from	from	ADP
taxlaw-2834	56	7	the	the	DET
taxlaw-2834	56	8	commissioner	commissioner	NOUN
taxlaw-2834	56	9	,	,	PUNCT
taxlaw-2834	56	10	in	in	ADP
taxlaw-2834	56	11	internal	internal	ADJ
taxlaw-2834	56	12	revenue	revenue	NOUN
taxlaw-2834	56	13	service	service	NOUN
taxlaw-2834	56	14	data	datum	NOUN
taxlaw-2834	56	15	book	book	NOUN
taxlaw-2834	56	16	2014	2014	NUM
taxlaw-2834	56	17	,	,	PUNCT
taxlaw-2834	56	18	at	at	ADP
taxlaw-2834	56	19	iii	iii	NOUN
taxlaw-2834	56	20	.	.	NOUN
taxlaw-2834	56	21	2	2	NUM
taxlaw-2834	56	22	rhetorical	rhetorical	ADJ
taxlaw-2834	56	23	inflation	inflation	NOUN
taxlaw-2834	56	24	is	be	AUX
taxlaw-2834	56	25	a	a	DET
taxlaw-2834	56	26	hallmark	hallmark	NOUN
taxlaw-2834	56	27	of	of	ADP
taxlaw-2834	56	28	our	our	PRON
taxlaw-2834	56	29	age	age	NOUN
taxlaw-2834	56	30	in	in	ADP
taxlaw-2834	56	31	which	which	PRON
taxlaw-2834	56	32	events	event	NOUN
taxlaw-2834	56	33	even	even	ADV
taxlaw-2834	56	34	mildly	mildly	ADV
taxlaw-2834	56	35	felicitous	felicitous	ADJ
taxlaw-2834	56	36	are	be	AUX
taxlaw-2834	56	37	described	describe	VERB
taxlaw-2834	56	38	as	as	ADP
taxlaw-2834	56	39	“	"	PUNCT
taxlaw-2834	56	40	great	great	ADJ
taxlaw-2834	56	41	”	"	PUNCT
taxlaw-2834	56	42	or	or	CCONJ
taxlaw-2834	56	43	“	"	PUNCT
taxlaw-2834	56	44	awesome	awesome	ADJ
taxlaw-2834	56	45	”	"	PUNCT
taxlaw-2834	56	46	and	and	CCONJ
taxlaw-2834	56	47	events	event	NOUN
taxlaw-2834	56	48	only	only	ADV
taxlaw-2834	56	49	mildly	mildly	ADV
taxlaw-2834	56	50	inconvenient	inconvenient	ADJ
taxlaw-2834	56	51	are	be	AUX
taxlaw-2834	56	52	considered	consider	VERB
taxlaw-2834	56	53	to	to	PART
taxlaw-2834	56	54	be	be	AUX
taxlaw-2834	56	55	“	"	PUNCT
taxlaw-2834	56	56	devastating	devastating	ADJ
taxlaw-2834	56	57	.	.	PUNCT
taxlaw-2834	56	58	”	"	PUNCT
taxlaw-2834	57	1	the	the	DET
taxlaw-2834	57	2	word	word	NOUN
taxlaw-2834	57	3	“	"	PUNCT
taxlaw-2834	57	4	crisis	crisis	NOUN
taxlaw-2834	57	5	”	"	PUNCT
taxlaw-2834	57	6	drips	drip	NOUN
taxlaw-2834	57	7	from	from	ADP
taxlaw-2834	57	8	american	american	ADJ
taxlaw-2834	57	9	lips	lip	NOUN
taxlaw-2834	57	10	far	far	ADV
taxlaw-2834	57	11	too	too	ADV
taxlaw-2834	57	12	cavalierly	cavalierly	ADV
taxlaw-2834	57	13	.	.	PUNCT
taxlaw-2834	58	1	yet	yet	ADV
taxlaw-2834	58	2	i	i	PRON
taxlaw-2834	58	3	believe	believe	VERB
taxlaw-2834	58	4	it	it	PRON
taxlaw-2834	58	5	is	be	AUX
taxlaw-2834	58	6	an	an	DET
taxlaw-2834	58	7	appropriate	appropriate	ADJ
taxlaw-2834	58	8	description	description	NOUN
taxlaw-2834	58	9	of	of	ADP
taxlaw-2834	58	10	the	the	DET
taxlaw-2834	58	11	subject	subject	NOUN
taxlaw-2834	58	12	at	at	ADP
taxlaw-2834	58	13	hand	hand	NOUN
taxlaw-2834	58	14	.	.	PUNCT
taxlaw-2834	59	1	see	see	VERB
taxlaw-2834	59	2	text	text	NOUN
taxlaw-2834	59	3	accompanying	accompany	VERB
taxlaw-2834	59	4	notes	note	NOUN
taxlaw-2834	59	5	45	45	NUM
taxlaw-2834	59	6	to	to	ADP
taxlaw-2834	59	7	48	48	NUM
taxlaw-2834	59	8	,	,	PUNCT
taxlaw-2834	59	9	infra	infra	NOUN
taxlaw-2834	59	10	.	.	PUNCT
taxlaw-2834	60	1	8	8	NUM
taxlaw-2834	60	2	columbia	columbia	PROPN
taxlaw-2834	60	3	journal	journal	PROPN
taxlaw-2834	60	4	of	of	ADP
taxlaw-2834	60	5	tax	tax	NOUN
taxlaw-2834	60	6	law	law	NOUN
taxlaw-2834	60	7	[	[	X
taxlaw-2834	60	8	vol.7:5	vol.7:5	PROPN
taxlaw-2834	60	9	feasible	feasible	ADJ
taxlaw-2834	60	10	may	may	AUX
taxlaw-2834	60	11	become	become	VERB
taxlaw-2834	60	12	feasible	feasible	ADJ
taxlaw-2834	60	13	later	later	ADV
taxlaw-2834	60	14	.	.	PUNCT
taxlaw-2834	61	1	recent	recent	ADJ
taxlaw-2834	61	2	history	history	NOUN
taxlaw-2834	61	3	has	have	AUX
taxlaw-2834	61	4	shown	show	VERB
taxlaw-2834	61	5	that	that	SCONJ
taxlaw-2834	61	6	long	long	ADV
taxlaw-2834	61	7	-	-	PUNCT
taxlaw-2834	61	8	blocked	block	VERB
taxlaw-2834	61	9	changes	change	NOUN
taxlaw-2834	61	10	can	can	AUX
taxlaw-2834	61	11	suddenly	suddenly	ADV
taxlaw-2834	61	12	become	become	VERB
taxlaw-2834	61	13	politically	politically	ADV
taxlaw-2834	61	14	viable	viable	ADJ
taxlaw-2834	61	15	.	.	PUNCT
taxlaw-2834	62	1	that	that	PRON
taxlaw-2834	62	2	being	be	AUX
taxlaw-2834	62	3	so	so	ADV
taxlaw-2834	62	4	,	,	PUNCT
taxlaw-2834	62	5	how	how	SCONJ
taxlaw-2834	62	6	should	should	AUX
taxlaw-2834	62	7	the	the	DET
taxlaw-2834	62	8	tax	tax	NOUN
taxlaw-2834	62	9	community	community	NOUN
taxlaw-2834	62	10	proceed	proceed	VERB
taxlaw-2834	62	11	?	?	PUNCT
taxlaw-2834	63	1	i	i	PRON
taxlaw-2834	63	2	suggest	suggest	VERB
taxlaw-2834	63	3	two	two	NUM
taxlaw-2834	63	4	principles	principle	NOUN
taxlaw-2834	63	5	.	.	PUNCT
taxlaw-2834	64	1	first	first	ADV
taxlaw-2834	64	2	,	,	PUNCT
taxlaw-2834	64	3	tax	tax	NOUN
taxlaw-2834	64	4	administrators	administrator	NOUN
taxlaw-2834	64	5	,	,	PUNCT
taxlaw-2834	64	6	practitioners	practitioner	NOUN
taxlaw-2834	64	7	,	,	PUNCT
taxlaw-2834	64	8	and	and	CCONJ
taxlaw-2834	64	9	scholars	scholar	NOUN
taxlaw-2834	64	10	should	should	AUX
taxlaw-2834	64	11	continue	continue	VERB
taxlaw-2834	64	12	to	to	PART
taxlaw-2834	64	13	think	think	VERB
taxlaw-2834	64	14	and	and	CCONJ
taxlaw-2834	64	15	talk	talk	VERB
taxlaw-2834	64	16	about	about	ADP
taxlaw-2834	64	17	the	the	DET
taxlaw-2834	64	18	merits	merit	NOUN
taxlaw-2834	64	19	of	of	ADP
taxlaw-2834	64	20	ideas	idea	NOUN
taxlaw-2834	64	21	unhampered	unhampere	VERB
taxlaw-2834	64	22	by	by	ADP
taxlaw-2834	64	23	the	the	DET
taxlaw-2834	64	24	thought	thought	NOUN
taxlaw-2834	64	25	that	that	SCONJ
taxlaw-2834	64	26	they	they	PRON
taxlaw-2834	64	27	might	might	AUX
taxlaw-2834	64	28	not	not	PART
taxlaw-2834	64	29	be	be	AUX
taxlaw-2834	64	30	feasible	feasible	ADJ
taxlaw-2834	64	31	.	.	PUNCT
taxlaw-2834	65	1	in	in	ADP
taxlaw-2834	65	2	public	public	ADJ
taxlaw-2834	65	3	policy	policy	NOUN
taxlaw-2834	65	4	generally	generally	ADV
taxlaw-2834	65	5	,	,	PUNCT
taxlaw-2834	65	6	and	and	CCONJ
taxlaw-2834	65	7	in	in	ADP
taxlaw-2834	65	8	tax	tax	NOUN
taxlaw-2834	65	9	policy	policy	NOUN
taxlaw-2834	65	10	in	in	ADP
taxlaw-2834	65	11	particular	particular	ADJ
taxlaw-2834	65	12	,	,	PUNCT
taxlaw-2834	65	13	realities	reality	NOUN
taxlaw-2834	65	14	are	be	AUX
taxlaw-2834	65	15	temporary	temporary	ADJ
taxlaw-2834	65	16	,	,	PUNCT
taxlaw-2834	65	17	not	not	PART
taxlaw-2834	65	18	perpetual	perpetual	ADJ
taxlaw-2834	65	19	.	.	PUNCT
taxlaw-2834	66	1	we	we	PRON
taxlaw-2834	66	2	should	should	AUX
taxlaw-2834	66	3	build	build	VERB
taxlaw-2834	66	4	the	the	DET
taxlaw-2834	66	5	intellectual	intellectual	ADJ
taxlaw-2834	66	6	case	case	NOUN
taxlaw-2834	66	7	for	for	ADP
taxlaw-2834	66	8	good	good	ADJ
taxlaw-2834	66	9	ideas	idea	NOUN
taxlaw-2834	66	10	in	in	ADP
taxlaw-2834	66	11	preparation	preparation	NOUN
taxlaw-2834	66	12	for	for	ADP
taxlaw-2834	66	13	the	the	DET
taxlaw-2834	66	14	time	time	NOUN
taxlaw-2834	66	15	when	when	SCONJ
taxlaw-2834	66	16	changing	change	VERB
taxlaw-2834	66	17	political	political	ADJ
taxlaw-2834	66	18	or	or	CCONJ
taxlaw-2834	66	19	economic	economic	ADJ
taxlaw-2834	66	20	dynamics	dynamic	NOUN
taxlaw-2834	66	21	redefine	redefine	VERB
taxlaw-2834	66	22	the	the	DET
taxlaw-2834	66	23	boundaries	boundary	NOUN
taxlaw-2834	66	24	of	of	ADP
taxlaw-2834	66	25	feasibility	feasibility	NOUN
taxlaw-2834	66	26	.	.	PUNCT
taxlaw-2834	67	1	second	second	ADJ
taxlaw-2834	67	2	,	,	PUNCT
taxlaw-2834	67	3	bad	bad	ADJ
taxlaw-2834	67	4	ideas	idea	NOUN
taxlaw-2834	67	5	as	as	ADV
taxlaw-2834	67	6	well	well	ADV
taxlaw-2834	67	7	as	as	ADP
taxlaw-2834	67	8	good	good	ADJ
taxlaw-2834	67	9	ones	one	NOUN
taxlaw-2834	67	10	can	can	AUX
taxlaw-2834	67	11	suddenly	suddenly	ADV
taxlaw-2834	67	12	emerge	emerge	VERB
taxlaw-2834	67	13	as	as	ADP
taxlaw-2834	67	14	serious	serious	ADJ
taxlaw-2834	67	15	candidates	candidate	NOUN
taxlaw-2834	67	16	for	for	ADP
taxlaw-2834	67	17	adoption	adoption	NOUN
taxlaw-2834	67	18	.	.	PUNCT
taxlaw-2834	68	1	the	the	DET
taxlaw-2834	68	2	tax	tax	NOUN
taxlaw-2834	68	3	community	community	NOUN
taxlaw-2834	68	4	must	must	AUX
taxlaw-2834	68	5	be	be	AUX
taxlaw-2834	68	6	alert	alert	ADJ
taxlaw-2834	68	7	to	to	ADP
taxlaw-2834	68	8	these	these	DET
taxlaw-2834	68	9	threats	threat	NOUN
taxlaw-2834	68	10	and	and	CCONJ
taxlaw-2834	68	11	respond	respond	VERB
taxlaw-2834	68	12	to	to	ADP
taxlaw-2834	68	13	them	they	PRON
taxlaw-2834	68	14	rapidly	rapidly	ADV
taxlaw-2834	68	15	and	and	CCONJ
taxlaw-2834	68	16	energetically	energetically	ADV
taxlaw-2834	68	17	.	.	PUNCT
taxlaw-2834	69	1	if	if	SCONJ
taxlaw-2834	69	2	accepted	accept	VERB
taxlaw-2834	69	3	as	as	ADP
taxlaw-2834	69	4	an	an	DET
taxlaw-2834	69	5	excuse	excuse	NOUN
taxlaw-2834	69	6	for	for	ADP
taxlaw-2834	69	7	inertia	inertia	NOUN
taxlaw-2834	69	8	,	,	PUNCT
taxlaw-2834	69	9	the	the	DET
taxlaw-2834	69	10	notion	notion	NOUN
taxlaw-2834	69	11	that	that	SCONJ
taxlaw-2834	69	12	it	it	PRON
taxlaw-2834	69	13	would	would	AUX
taxlaw-2834	69	14	never	never	ADV
taxlaw-2834	69	15	be	be	AUX
taxlaw-2834	69	16	adopted	adopt	VERB
taxlaw-2834	69	17	may	may	AUX
taxlaw-2834	69	18	be	be	AUX
taxlaw-2834	69	19	the	the	DET
taxlaw-2834	69	20	precursor	precursor	NOUN
taxlaw-2834	69	21	to	to	ADP
taxlaw-2834	69	22	a	a	DET
taxlaw-2834	69	23	professional	professional	ADJ
taxlaw-2834	69	24	lifetime	lifetime	NOUN
taxlaw-2834	69	25	of	of	ADP
taxlaw-2834	69	26	regret	regret	NOUN
taxlaw-2834	69	27	when	when	SCONJ
taxlaw-2834	69	28	the	the	DET
taxlaw-2834	69	29	terrible	terrible	ADJ
taxlaw-2834	69	30	idea	idea	NOUN
taxlaw-2834	69	31	,	,	PUNCT
taxlaw-2834	69	32	unopposed	unopposed	ADJ
taxlaw-2834	69	33	,	,	PUNCT
taxlaw-2834	69	34	actually	actually	ADV
taxlaw-2834	69	35	wins	win	VERB
taxlaw-2834	69	36	adoption	adoption	NOUN
taxlaw-2834	69	37	.	.	PUNCT
taxlaw-2834	70	1	i.	i.	PROPN
taxlaw-2834	70	2	intersecting	intersecting	PROPN
taxlaw-2834	70	3	forces	force	NOUN
taxlaw-2834	70	4	and	and	CCONJ
taxlaw-2834	70	5	current	current	ADJ
taxlaw-2834	70	6	crisis	crisis	NOUN
taxlaw-2834	70	7	this	this	DET
taxlaw-2834	70	8	part	part	NOUN
taxlaw-2834	70	9	i	i	PRON
taxlaw-2834	70	10	explores	explore	VERB
taxlaw-2834	70	11	two	two	NUM
taxlaw-2834	70	12	dimensions	dimension	NOUN
taxlaw-2834	70	13	.	.	PUNCT
taxlaw-2834	71	1	first	first	ADV
taxlaw-2834	71	2	,	,	PUNCT
taxlaw-2834	71	3	it	it	PRON
taxlaw-2834	71	4	describes	describe	VERB
taxlaw-2834	71	5	the	the	DET
taxlaw-2834	71	6	“	"	PUNCT
taxlaw-2834	71	7	perfect	perfect	ADJ
taxlaw-2834	71	8	storm	storm	NOUN
taxlaw-2834	71	9	”	"	PUNCT
taxlaw-2834	71	10	that	that	PRON
taxlaw-2834	71	11	has	have	AUX
taxlaw-2834	71	12	produced	produce	VERB
taxlaw-2834	71	13	the	the	DET
taxlaw-2834	71	14	current	current	ADJ
taxlaw-2834	71	15	crisis	crisis	NOUN
taxlaw-2834	71	16	in	in	ADP
taxlaw-2834	71	17	tax	tax	NOUN
taxlaw-2834	71	18	administration	administration	NOUN
taxlaw-2834	71	19	in	in	ADP
taxlaw-2834	71	20	the	the	DET
taxlaw-2834	71	21	united	united	PROPN
taxlaw-2834	71	22	states	states	PROPN
taxlaw-2834	71	23	.	.	PUNCT
taxlaw-2834	72	1	second	second	ADJ
taxlaw-2834	72	2	,	,	PUNCT
taxlaw-2834	72	3	it	it	PRON
taxlaw-2834	72	4	charts	chart	VERB
taxlaw-2834	72	5	the	the	DET
taxlaw-2834	72	6	consequences	consequence	NOUN
taxlaw-2834	72	7	,	,	PUNCT
taxlaw-2834	72	8	the	the	DET
taxlaw-2834	72	9	particular	particular	ADJ
taxlaw-2834	72	10	harms	harm	NOUN
taxlaw-2834	72	11	inflicted	inflict	VERB
taxlaw-2834	72	12	by	by	ADP
taxlaw-2834	72	13	this	this	DET
taxlaw-2834	72	14	perfect	perfect	ADJ
taxlaw-2834	72	15	storm	storm	NOUN
taxlaw-2834	72	16	.	.	PUNCT
taxlaw-2834	73	1	a.	a.	NOUN
taxlaw-2834	74	1	the	the	DET
taxlaw-2834	74	2	perfect	perfect	ADJ
taxlaw-2834	74	3	storm	storm	NOUN
taxlaw-2834	74	4	it	it	PRON
taxlaw-2834	74	5	is	be	AUX
taxlaw-2834	74	6	often	often	ADV
taxlaw-2834	74	7	said	say	VERB
taxlaw-2834	74	8	that	that	SCONJ
taxlaw-2834	74	9	the	the	DET
taxlaw-2834	74	10	mission	mission	NOUN
taxlaw-2834	74	11	of	of	ADP
taxlaw-2834	74	12	the	the	DET
taxlaw-2834	74	13	irs	irs	PROPN
taxlaw-2834	74	14	is	be	AUX
taxlaw-2834	74	15	to	to	PART
taxlaw-2834	74	16	collect	collect	VERB
taxlaw-2834	74	17	the	the	DET
taxlaw-2834	74	18	revenue	revenue	NOUN
taxlaw-2834	74	19	needed	need	VERB
taxlaw-2834	74	20	to	to	PART
taxlaw-2834	74	21	run	run	VERB
taxlaw-2834	74	22	the	the	DET
taxlaw-2834	74	23	federal	federal	ADJ
taxlaw-2834	74	24	government	government	NOUN
taxlaw-2834	74	25	,	,	PUNCT
taxlaw-2834	74	26	but	but	CCONJ
taxlaw-2834	74	27	this	this	PRON
taxlaw-2834	74	28	is	be	AUX
taxlaw-2834	74	29	imprecise	imprecise	ADV
taxlaw-2834	74	30	.	.	PUNCT
taxlaw-2834	75	1	it	it	PRON
taxlaw-2834	75	2	is	be	AUX
taxlaw-2834	75	3	not	not	PART
taxlaw-2834	75	4	the	the	DET
taxlaw-2834	75	5	irs	irs	PROPN
taxlaw-2834	75	6	’s	’s	PART
taxlaw-2834	75	7	role	role	NOUN
taxlaw-2834	75	8	to	to	PART
taxlaw-2834	75	9	wring	wring	VERB
taxlaw-2834	75	10	every	every	DET
taxlaw-2834	75	11	dollar	dollar	NOUN
taxlaw-2834	75	12	it	it	PRON
taxlaw-2834	75	13	can	can	AUX
taxlaw-2834	75	14	out	out	ADP
taxlaw-2834	75	15	of	of	ADP
taxlaw-2834	75	16	the	the	DET
taxlaw-2834	75	17	citizenry	citizenry	NOUN
taxlaw-2834	75	18	by	by	ADP
taxlaw-2834	75	19	whatever	whatever	PRON
taxlaw-2834	75	20	means	mean	VERB
taxlaw-2834	75	21	necessary	necessary	ADJ
taxlaw-2834	75	22	,	,	PUNCT
taxlaw-2834	75	23	fair	fair	ADJ
taxlaw-2834	75	24	or	or	CCONJ
taxlaw-2834	75	25	foul	foul	ADJ
taxlaw-2834	75	26	.	.	PUNCT
taxlaw-2834	76	1	instead	instead	ADV
taxlaw-2834	76	2	,	,	PUNCT
taxlaw-2834	76	3	as	as	SCONJ
taxlaw-2834	76	4	the	the	DET
taxlaw-2834	76	5	irs	irs	PROPN
taxlaw-2834	76	6	itself	itself	PRON
taxlaw-2834	76	7	acknowledges	acknowledge	VERB
taxlaw-2834	76	8	:	:	PUNCT
taxlaw-2834	76	9	[	[	X
taxlaw-2834	76	10	i]t	i]t	X
taxlaw-2834	76	11	is	be	AUX
taxlaw-2834	76	12	the	the	DET
taxlaw-2834	76	13	duty	duty	NOUN
taxlaw-2834	76	14	of	of	ADP
taxlaw-2834	76	15	the	the	DET
taxlaw-2834	76	16	service	service	NOUN
taxlaw-2834	76	17	to	to	PART
taxlaw-2834	76	18	carry	carry	VERB
taxlaw-2834	76	19	out	out	ADP
taxlaw-2834	76	20	[	[	X
taxlaw-2834	76	21	tax	tax	NOUN
taxlaw-2834	76	22	]	]	X
taxlaw-2834	76	23	policy	policy	NOUN
taxlaw-2834	76	24	by	by	ADP
taxlaw-2834	76	25	correctly	correctly	ADV
taxlaw-2834	76	26	applying	apply	VERB
taxlaw-2834	76	27	the	the	DET
taxlaw-2834	76	28	laws	law	NOUN
taxlaw-2834	76	29	enacted	enact	VERB
taxlaw-2834	76	30	by	by	ADP
taxlaw-2834	76	31	congress	congress	PROPN
taxlaw-2834	76	32	;	;	PUNCT
taxlaw-2834	76	33	to	to	PART
taxlaw-2834	76	34	determine	determine	VERB
taxlaw-2834	76	35	the	the	DET
taxlaw-2834	76	36	reasonable	reasonable	ADJ
taxlaw-2834	76	37	meaning	meaning	NOUN
taxlaw-2834	76	38	of	of	ADP
taxlaw-2834	76	39	various	various	ADJ
taxlaw-2834	76	40	[	[	X
taxlaw-2834	76	41	internal	internal	ADJ
taxlaw-2834	76	42	revenue	revenue	NOUN
taxlaw-2834	76	43	]	]	PUNCT
taxlaw-2834	76	44	code	code	NOUN
taxlaw-2834	76	45	provisions	provision	NOUN
taxlaw-2834	76	46	in	in	ADP
taxlaw-2834	76	47	light	light	NOUN
taxlaw-2834	76	48	of	of	ADP
taxlaw-2834	76	49	the	the	DET
taxlaw-2834	76	50	congressional	congressional	ADJ
taxlaw-2834	76	51	purpose	purpose	NOUN
taxlaw-2834	76	52	in	in	ADP
taxlaw-2834	76	53	enacting	enact	VERB
taxlaw-2834	76	54	them	they	PRON
taxlaw-2834	76	55	;	;	PUNCT
taxlaw-2834	76	56	and	and	CCONJ
taxlaw-2834	76	57	to	to	PART
taxlaw-2834	76	58	perform	perform	VERB
taxlaw-2834	76	59	this	this	DET
taxlaw-2834	76	60	work	work	NOUN
taxlaw-2834	76	61	in	in	ADP
taxlaw-2834	76	62	a	a	DET
taxlaw-2834	76	63	fair	fair	ADJ
taxlaw-2834	76	64	and	and	CCONJ
taxlaw-2834	76	65	impartial	impartial	ADJ
taxlaw-2834	76	66	manner	manner	NOUN
taxlaw-2834	76	67	,	,	PUNCT
taxlaw-2834	76	68	with	with	SCONJ
taxlaw-2834	76	69	neither	neither	CCONJ
taxlaw-2834	76	70	a	a	DET
taxlaw-2834	76	71	government	government	NOUN
taxlaw-2834	76	72	nor	nor	CCONJ
taxlaw-2834	76	73	a	a	DET
taxlaw-2834	76	74	taxpayer	taxpayer	NOUN
taxlaw-2834	76	75	point	point	NOUN
taxlaw-2834	76	76	of	of	ADP
taxlaw-2834	76	77	view.3	view.3	PROPN
taxlaw-2834	76	78	properly	properly	ADV
taxlaw-2834	76	79	executing	execute	VERB
taxlaw-2834	76	80	this	this	DET
taxlaw-2834	76	81	duty	duty	NOUN
taxlaw-2834	76	82	requires	require	VERB
taxlaw-2834	76	83	the	the	DET
taxlaw-2834	76	84	irs	irs	PROPN
taxlaw-2834	76	85	to	to	PART
taxlaw-2834	76	86	balance	balance	VERB
taxlaw-2834	76	87	many	many	ADJ
taxlaw-2834	76	88	desiderata	desideratum	NOUN
taxlaw-2834	76	89	,	,	PUNCT
taxlaw-2834	76	90	including	include	VERB
taxlaw-2834	76	91	:	:	PUNCT
taxlaw-2834	76	92	•	•	ADP
taxlaw-2834	76	93	providing	provide	VERB
taxlaw-2834	76	94	“	"	PUNCT
taxlaw-2834	76	95	taxpayers	taxpayer	NOUN
taxlaw-2834	76	96	top	top	ADJ
taxlaw-2834	76	97	quality	quality	NOUN
taxlaw-2834	76	98	service	service	NOUN
taxlaw-2834	76	99	by	by	ADP
taxlaw-2834	76	100	helping	help	VERB
taxlaw-2834	76	101	them	they	PRON
taxlaw-2834	76	102	understand	understand	VERB
taxlaw-2834	76	103	and	and	CCONJ
taxlaw-2834	76	104	meet	meet	VERB
taxlaw-2834	76	105	their	their	PRON
taxlaw-2834	76	106	responsibilities,”4	responsibilities,”4	NOUN
taxlaw-2834	76	107	•	•	NOUN
taxlaw-2834	76	108	“	"	PUNCT
taxlaw-2834	77	1	[	[	X
taxlaw-2834	77	2	a]pplying	a]pplye	VERB
taxlaw-2834	77	3	the	the	DET
taxlaw-2834	77	4	tax	tax	NOUN
taxlaw-2834	77	5	law	law	NOUN
taxlaw-2834	77	6	with	with	ADP
taxlaw-2834	77	7	integrity	integrity	NOUN
taxlaw-2834	77	8	and	and	CCONJ
taxlaw-2834	77	9	fairness	fairness	NOUN
taxlaw-2834	77	10	to	to	ADP
taxlaw-2834	77	11	all,”5	all,”5	NOUN
taxlaw-2834	77	12	•	•	NOUN
taxlaw-2834	77	13	collecting	collect	VERB
taxlaw-2834	77	14	“	"	PUNCT
taxlaw-2834	77	15	the	the	DET
taxlaw-2834	77	16	proper	proper	ADJ
taxlaw-2834	77	17	amount	amount	NOUN
taxlaw-2834	77	18	of	of	ADP
taxlaw-2834	77	19	tax	tax	NOUN
taxlaw-2834	77	20	revenue	revenue	NOUN
taxlaw-2834	77	21	at	at	ADP
taxlaw-2834	77	22	the	the	DET
taxlaw-2834	77	23	least	least	ADJ
taxlaw-2834	77	24	cost,”6	cost,”6	ADJ
taxlaw-2834	77	25	•	•	NOUN
taxlaw-2834	77	26	“	"	PUNCT
taxlaw-2834	77	27	[	[	X
taxlaw-2834	77	28	c]ontinually	c]ontinually	ADV
taxlaw-2834	77	29	improving	improve	VERB
taxlaw-2834	77	30	the	the	DET
taxlaw-2834	77	31	quality	quality	NOUN
taxlaw-2834	77	32	of	of	ADP
taxlaw-2834	77	33	[	[	X
taxlaw-2834	77	34	its	its	PRON
taxlaw-2834	77	35	]	]	X
taxlaw-2834	77	36	products	product	NOUN
taxlaw-2834	77	37	and	and	CCONJ
taxlaw-2834	77	38	services,”7	services,”7	ADJ
taxlaw-2834	77	39	•	•	NOUN
taxlaw-2834	77	40	“	"	PUNCT
taxlaw-2834	77	41	[	[	X
taxlaw-2834	77	42	p]erforming	p]erforme	VERB
taxlaw-2834	77	43	in	in	ADP
taxlaw-2834	77	44	a	a	DET
taxlaw-2834	77	45	manner	manner	NOUN
taxlaw-2834	77	46	warranting	warrant	VERB
taxlaw-2834	77	47	the	the	DET
taxlaw-2834	77	48	highest	high	ADJ
taxlaw-2834	77	49	degree	degree	NOUN
taxlaw-2834	77	50	of	of	ADP
taxlaw-2834	77	51	public	public	ADJ
taxlaw-2834	77	52	confidence	confidence	NOUN
taxlaw-2834	77	53	in	in	ADP
taxlaw-2834	77	54	[	[	X
taxlaw-2834	77	55	the	the	DET
taxlaw-2834	77	56	irs	irs	PROPN
taxlaw-2834	77	57	’s	’s	PART
taxlaw-2834	77	58	]	]	PUNCT
taxlaw-2834	77	59	integrity	integrity	NOUN
taxlaw-2834	77	60	,	,	PUNCT
taxlaw-2834	77	61	efficiency	efficiency	NOUN
taxlaw-2834	77	62	and	and	CCONJ
taxlaw-2834	77	63	fairness,”8	fairness,”8	NOUN
taxlaw-2834	77	64	and	and	CCONJ
taxlaw-2834	77	65	•	•	ADV
taxlaw-2834	77	66	being	be	AUX
taxlaw-2834	77	67	“	"	PUNCT
taxlaw-2834	77	68	vigorous	vigorous	ADJ
taxlaw-2834	77	69	in	in	ADP
taxlaw-2834	77	70	requiring	require	VERB
taxlaw-2834	77	71	compliance	compliance	NOUN
taxlaw-2834	77	72	with	with	ADP
taxlaw-2834	77	73	law	law	NOUN
taxlaw-2834	77	74	and	and	CCONJ
taxlaw-2834	77	75	.	.	PUNCT
taxlaw-2834	77	76	.	.	PUNCT
taxlaw-2834	77	77	.	.	PUNCT
taxlaw-2834	78	1	relentless	relentless	ADJ
taxlaw-2834	78	2	in	in	ADP
taxlaw-2834	78	3	[	[	X
taxlaw-2834	78	4	attacking	attacking	NOUN
taxlaw-2834	78	5	]	]	PUNCT
taxlaw-2834	78	6	unreal	unreal	ADJ
taxlaw-2834	78	7	tax	tax	NOUN
taxlaw-2834	78	8	devices	device	NOUN
taxlaw-2834	78	9	and	and	CCONJ
taxlaw-2834	78	10	fraud	fraud	NOUN
taxlaw-2834	78	11	.	.	PUNCT
taxlaw-2834	78	12	”9	”9	PUNCT
taxlaw-2834	79	1	3	3	NUM
taxlaw-2834	79	2	rev	rev	VERB
taxlaw-2834	79	3	.	.	PROPN
taxlaw-2834	79	4	proc	proc	PROPN
taxlaw-2834	79	5	.	.	PUNCT
taxlaw-2834	80	1	64	64	NUM
taxlaw-2834	80	2	-	-	SYM
taxlaw-2834	80	3	22	22	NUM
taxlaw-2834	80	4	,	,	PUNCT
taxlaw-2834	80	5	1964	1964	NUM
taxlaw-2834	80	6	-	-	SYM
taxlaw-2834	80	7	1	1	NUM
taxlaw-2834	80	8	c.b	c.b	PROPN
taxlaw-2834	80	9	.	.	PROPN
taxlaw-2834	80	10	689	689	NUM
taxlaw-2834	80	11	.	.	PUNCT
taxlaw-2834	80	12	4	4	NUM
taxlaw-2834	80	13	2002	2002	NUM
taxlaw-2834	80	14	-	-	SYM
taxlaw-2834	80	15	2	2	NUM
taxlaw-2834	80	16	c.b	c.b	PROPN
taxlaw-2834	80	17	.	.	PROPN
taxlaw-2834	80	18	ii	ii	PROPN
taxlaw-2834	80	19	.	.	PROPN
taxlaw-2834	80	20	5	5	NUM
taxlaw-2834	81	1	i	i	PRON
taxlaw-2834	81	2	d.	d.	PROPN
taxlaw-2834	81	3	6	6	NUM
taxlaw-2834	81	4	1996	1996	NUM
taxlaw-2834	81	5	-	-	SYM
taxlaw-2834	81	6	1	1	NUM
taxlaw-2834	81	7	c.b	c.b	PROPN
taxlaw-2834	81	8	.	.	PROPN
taxlaw-2834	81	9	ii	ii	PROPN
taxlaw-2834	81	10	.	.	PROPN
taxlaw-2834	81	11	7	7	NUM
taxlaw-2834	82	1	i	i	PRON
taxlaw-2834	82	2	d.	d.	PROPN
taxlaw-2834	82	3	8	8	NUM
taxlaw-2834	82	4	i	i	PRON
taxlaw-2834	82	5	d.	d.	NOUN
taxlaw-2834	82	6	9	9	NUM
taxlaw-2834	82	7	1976	1976	NUM
taxlaw-2834	82	8	-	-	SYM
taxlaw-2834	82	9	1	1	NUM
taxlaw-2834	82	10	c.b	c.b	PROPN
taxlaw-2834	82	11	.	.	PROPN
taxlaw-2834	82	12	ii	ii	PROPN
taxlaw-2834	82	13	.	.	PROPN
taxlaw-2834	82	14	2016	2016	NUM
taxlaw-2834	82	15	]	]	PUNCT
taxlaw-2834	82	16	the	the	DET
taxlaw-2834	82	17	future	future	NOUN
taxlaw-2834	82	18	of	of	ADP
taxlaw-2834	82	19	american	american	PROPN
taxlaw-2834	82	20	tax	tax	PROPN
taxlaw-2834	82	21	administration	administration	NOUN
taxlaw-2834	82	22	9	9	NUM
taxlaw-2834	82	23	no	no	DET
taxlaw-2834	82	24	human	human	ADJ
taxlaw-2834	82	25	institution	institution	NOUN
taxlaw-2834	82	26	ever	ever	ADV
taxlaw-2834	82	27	achieves	achieve	VERB
taxlaw-2834	82	28	its	its	PRON
taxlaw-2834	82	29	goals	goal	NOUN
taxlaw-2834	82	30	perfectly.10	perfectly.10	VERB
taxlaw-2834	82	31	but	but	CCONJ
taxlaw-2834	82	32	the	the	DET
taxlaw-2834	82	33	ability	ability	NOUN
taxlaw-2834	82	34	of	of	ADP
taxlaw-2834	82	35	the	the	DET
taxlaw-2834	82	36	irs	irs	PROPN
taxlaw-2834	82	37	to	to	PART
taxlaw-2834	82	38	achieve	achieve	VERB
taxlaw-2834	82	39	even	even	ADV
taxlaw-2834	82	40	satisfactory	satisfactory	ADJ
taxlaw-2834	82	41	levels	level	NOUN
taxlaw-2834	82	42	of	of	ADP
taxlaw-2834	82	43	performance	performance	NOUN
taxlaw-2834	82	44	has	have	AUX
taxlaw-2834	82	45	been	be	AUX
taxlaw-2834	82	46	put	put	VERB
taxlaw-2834	82	47	into	into	ADP
taxlaw-2834	82	48	severe	severe	ADJ
taxlaw-2834	82	49	question	question	NOUN
taxlaw-2834	82	50	by	by	ADP
taxlaw-2834	82	51	the	the	DET
taxlaw-2834	82	52	confluence	confluence	NOUN
taxlaw-2834	82	53	of	of	ADP
taxlaw-2834	82	54	three	three	NUM
taxlaw-2834	82	55	trends	trend	NOUN
taxlaw-2834	82	56	:	:	PUNCT
taxlaw-2834	82	57	(	(	PUNCT
taxlaw-2834	82	58	1	1	X
taxlaw-2834	82	59	)	)	PUNCT
taxlaw-2834	82	60	substantial	substantial	ADJ
taxlaw-2834	82	61	declines	decline	NOUN
taxlaw-2834	82	62	in	in	ADP
taxlaw-2834	82	63	the	the	DET
taxlaw-2834	82	64	irs	irs	PROPN
taxlaw-2834	82	65	’s	’s	PART
taxlaw-2834	82	66	budget	budget	NOUN
taxlaw-2834	82	67	,	,	PUNCT
taxlaw-2834	82	68	(	(	PUNCT
taxlaw-2834	82	69	2	2	X
taxlaw-2834	82	70	)	)	PUNCT
taxlaw-2834	82	71	expansion	expansion	NOUN
taxlaw-2834	82	72	of	of	ADP
taxlaw-2834	82	73	workload	workload	NOUN
taxlaw-2834	82	74	in	in	ADP
taxlaw-2834	82	75	the	the	DET
taxlaw-2834	82	76	irs	irs	PROPN
taxlaw-2834	82	77	’s	’s	PART
taxlaw-2834	82	78	core	core	PROPN
taxlaw-2834	82	79	revenue	revenue	NOUN
taxlaw-2834	82	80	collection	collection	NOUN
taxlaw-2834	82	81	function	function	NOUN
taxlaw-2834	82	82	,	,	PUNCT
taxlaw-2834	82	83	and	and	CCONJ
taxlaw-2834	82	84	(	(	PUNCT
taxlaw-2834	82	85	3	3	X
taxlaw-2834	82	86	)	)	PUNCT
taxlaw-2834	82	87	ever	ever	ADV
taxlaw-2834	82	88	-	-	PUNCT
taxlaw-2834	82	89	expanding	expand	VERB
taxlaw-2834	82	90	other	other	ADJ
taxlaw-2834	82	91	responsibilities	responsibility	NOUN
taxlaw-2834	82	92	placed	place	VERB
taxlaw-2834	82	93	by	by	ADP
taxlaw-2834	82	94	congress	congress	PROPN
taxlaw-2834	82	95	on	on	ADP
taxlaw-2834	82	96	the	the	DET
taxlaw-2834	82	97	irs	irs	PROPN
taxlaw-2834	82	98	,	,	PUNCT
taxlaw-2834	82	99	that	that	ADV
taxlaw-2834	82	100	is	is	ADV
taxlaw-2834	82	101	,	,	PUNCT
taxlaw-2834	82	102	responsibilities	responsibility	NOUN
taxlaw-2834	82	103	not	not	PART
taxlaw-2834	82	104	essentially	essentially	ADV
taxlaw-2834	82	105	connected	connect	VERB
taxlaw-2834	82	106	to	to	ADP
taxlaw-2834	82	107	revenue	revenue	NOUN
taxlaw-2834	82	108	collection	collection	NOUN
taxlaw-2834	82	109	but	but	CCONJ
taxlaw-2834	82	110	deriving	derive	VERB
taxlaw-2834	82	111	instead	instead	ADV
taxlaw-2834	82	112	from	from	ADP
taxlaw-2834	82	113	non	non	ADJ
taxlaw-2834	82	114	-	-	ADJ
taxlaw-2834	82	115	revenue	revenue	ADJ
taxlaw-2834	82	116	priorities	priority	NOUN
taxlaw-2834	82	117	.	.	PUNCT
taxlaw-2834	83	1	these	these	DET
taxlaw-2834	83	2	trends	trend	NOUN
taxlaw-2834	83	3	are	be	AUX
taxlaw-2834	83	4	described	describe	VERB
taxlaw-2834	83	5	below	below	ADV
taxlaw-2834	83	6	.	.	PUNCT
taxlaw-2834	84	1	1	1	X
taxlaw-2834	84	2	.	.	X
taxlaw-2834	84	3	declining	decline	VERB
taxlaw-2834	84	4	budget	budget	NOUN
taxlaw-2834	84	5	we	we	PRON
taxlaw-2834	84	6	are	be	AUX
taxlaw-2834	84	7	not	not	PART
taxlaw-2834	84	8	accustomed	accustomed	ADJ
taxlaw-2834	84	9	to	to	ADP
taxlaw-2834	84	10	the	the	DET
taxlaw-2834	84	11	budgets	budget	NOUN
taxlaw-2834	84	12	of	of	ADP
taxlaw-2834	84	13	government	government	NOUN
taxlaw-2834	84	14	agencies	agency	NOUN
taxlaw-2834	84	15	—	—	PUNCT
taxlaw-2834	84	16	especially	especially	ADV
taxlaw-2834	84	17	key	key	ADJ
taxlaw-2834	84	18	government	government	NOUN
taxlaw-2834	84	19	agencies11	agencies11	NOUN
taxlaw-2834	84	20	—	—	PUNCT
taxlaw-2834	84	21	declining	decline	VERB
taxlaw-2834	84	22	.	.	PUNCT
taxlaw-2834	85	1	but	but	CCONJ
taxlaw-2834	85	2	the	the	DET
taxlaw-2834	85	3	budget	budget	NOUN
taxlaw-2834	85	4	of	of	ADP
taxlaw-2834	85	5	the	the	DET
taxlaw-2834	85	6	irs	irs	PROPN
taxlaw-2834	85	7	has	have	AUX
taxlaw-2834	85	8	dropped	drop	VERB
taxlaw-2834	85	9	,	,	PUNCT
taxlaw-2834	85	10	not	not	PART
taxlaw-2834	85	11	just	just	ADV
taxlaw-2834	85	12	in	in	ADP
taxlaw-2834	85	13	real	real	ADJ
taxlaw-2834	85	14	(	(	PUNCT
taxlaw-2834	85	15	that	that	PRON
taxlaw-2834	85	16	is	is	ADV
taxlaw-2834	85	17	,	,	PUNCT
taxlaw-2834	85	18	inflation	inflation	NOUN
taxlaw-2834	85	19	-	-	PUNCT
taxlaw-2834	85	20	adjusted	adjust	VERB
taxlaw-2834	85	21	)	)	PUNCT
taxlaw-2834	85	22	terms	term	NOUN
taxlaw-2834	85	23	but	but	CCONJ
taxlaw-2834	85	24	also	also	ADV
taxlaw-2834	85	25	in	in	ADP
taxlaw-2834	85	26	nominal	nominal	ADJ
taxlaw-2834	85	27	(	(	PUNCT
taxlaw-2834	85	28	stated	state	VERB
taxlaw-2834	85	29	dollar	dollar	NOUN
taxlaw-2834	85	30	amount	amount	NOUN
taxlaw-2834	85	31	)	)	PUNCT
taxlaw-2834	85	32	terms.12	terms.12	AUX
taxlaw-2834	85	33	agencies	agency	NOUN
taxlaw-2834	85	34	cry	cry	VERB
taxlaw-2834	85	35	for	for	ADP
taxlaw-2834	85	36	greater	great	ADJ
taxlaw-2834	85	37	funding	funding	NOUN
taxlaw-2834	85	38	more	more	ADV
taxlaw-2834	85	39	frequently	frequently	ADV
taxlaw-2834	85	40	than	than	SCONJ
taxlaw-2834	85	41	newborns	newborn	NOUN
taxlaw-2834	85	42	cry	cry	VERB
taxlaw-2834	85	43	for	for	ADP
taxlaw-2834	85	44	milk	milk	NOUN
taxlaw-2834	85	45	.	.	PUNCT
taxlaw-2834	86	1	sometimes	sometimes	ADV
taxlaw-2834	86	2	agencies	agency	NOUN
taxlaw-2834	86	3	’	'	PUNCT
taxlaw-2834	86	4	budgetary	budgetary	ADJ
taxlaw-2834	86	5	wails	wail	NOUN
taxlaw-2834	86	6	are	be	AUX
taxlaw-2834	86	7	valid	valid	ADJ
taxlaw-2834	86	8	,	,	PUNCT
taxlaw-2834	86	9	sometimes	sometimes	ADV
taxlaw-2834	86	10	they	they	PRON
taxlaw-2834	86	11	are	be	AUX
taxlaw-2834	86	12	not	not	PART
taxlaw-2834	86	13	.	.	PUNCT
taxlaw-2834	87	1	it	it	PRON
taxlaw-2834	87	2	is	be	AUX
taxlaw-2834	87	3	fair	fair	ADJ
taxlaw-2834	87	4	to	to	PART
taxlaw-2834	87	5	say	say	VERB
taxlaw-2834	87	6	,	,	PUNCT
taxlaw-2834	87	7	however	however	ADV
taxlaw-2834	87	8	,	,	PUNCT
taxlaw-2834	87	9	that	that	SCONJ
taxlaw-2834	87	10	the	the	DET
taxlaw-2834	87	11	underfunding	underfunding	NOUN
taxlaw-2834	87	12	of	of	ADP
taxlaw-2834	87	13	the	the	DET
taxlaw-2834	87	14	irs	irs	PROPN
taxlaw-2834	87	15	is	be	AUX
taxlaw-2834	87	16	not	not	PART
taxlaw-2834	87	17	new	new	ADJ
taxlaw-2834	87	18	but	but	CCONJ
taxlaw-2834	87	19	is	be	AUX
taxlaw-2834	87	20	of	of	ADP
taxlaw-2834	87	21	long	long	ADJ
taxlaw-2834	87	22	standing.13	standing.13	NOUN
taxlaw-2834	87	23	what	what	PRON
taxlaw-2834	87	24	is	be	AUX
taxlaw-2834	87	25	new	new	ADJ
taxlaw-2834	87	26	is	be	AUX
taxlaw-2834	87	27	the	the	DET
taxlaw-2834	87	28	severity	severity	NOUN
taxlaw-2834	87	29	of	of	ADP
taxlaw-2834	87	30	budget	budget	NOUN
taxlaw-2834	87	31	cuts	cut	NOUN
taxlaw-2834	87	32	suffered	suffer	VERB
taxlaw-2834	87	33	recently	recently	ADV
taxlaw-2834	87	34	by	by	ADP
taxlaw-2834	87	35	the	the	DET
taxlaw-2834	87	36	irs	irs	PROPN
taxlaw-2834	87	37	.	.	PUNCT
taxlaw-2834	88	1	in	in	ADP
taxlaw-2834	88	2	the	the	DET
taxlaw-2834	88	3	period	period	NOUN
taxlaw-2834	88	4	2010	2010	NUM
taxlaw-2834	88	5	to	to	ADP
taxlaw-2834	88	6	2015	2015	NUM
taxlaw-2834	88	7	,	,	PUNCT
taxlaw-2834	88	8	the	the	DET
taxlaw-2834	88	9	irs	irs	PROPN
taxlaw-2834	88	10	’s	’s	PART
taxlaw-2834	88	11	budget	budget	NOUN
taxlaw-2834	88	12	was	be	AUX
taxlaw-2834	88	13	slashed	slash	VERB
taxlaw-2834	88	14	by	by	ADP
taxlaw-2834	88	15	a	a	DET
taxlaw-2834	88	16	total	total	NOUN
taxlaw-2834	88	17	of	of	ADP
taxlaw-2834	88	18	$	$	SYM
taxlaw-2834	88	19	1.2	1.2	NUM
taxlaw-2834	88	20	billion	billion	NUM
taxlaw-2834	88	21	,	,	PUNCT
taxlaw-2834	88	22	more	more	ADJ
taxlaw-2834	88	23	than	than	ADP
taxlaw-2834	88	24	17	17	NUM
taxlaw-2834	88	25	%	%	NOUN
taxlaw-2834	88	26	.	.	PUNCT
taxlaw-2834	89	1	14	14	NUM
taxlaw-2834	89	2	in	in	ADP
taxlaw-2834	89	3	a	a	DET
taxlaw-2834	89	4	joint	joint	ADJ
taxlaw-2834	89	5	letter	letter	NOUN
taxlaw-2834	89	6	to	to	ADP
taxlaw-2834	89	7	the	the	DET
taxlaw-2834	89	8	senate	senate	PROPN
taxlaw-2834	89	9	committee	committee	PROPN
taxlaw-2834	89	10	on	on	ADP
taxlaw-2834	89	11	appropriations	appropriation	NOUN
taxlaw-2834	89	12	and	and	CCONJ
taxlaw-2834	89	13	the	the	DET
taxlaw-2834	89	14	house	house	PROPN
taxlaw-2834	89	15	committee	committee	PROPN
taxlaw-2834	89	16	on	on	ADP
taxlaw-2834	89	17	appropriations	appropriation	NOUN
taxlaw-2834	89	18	,	,	PUNCT
taxlaw-2834	89	19	seven	seven	NUM
taxlaw-2834	89	20	former	former	ADJ
taxlaw-2834	89	21	commissioners	commissioner	NOUN
taxlaw-2834	89	22	of	of	ADP
taxlaw-2834	89	23	internal	internal	ADJ
taxlaw-2834	89	24	revenue	revenue	NOUN
taxlaw-2834	89	25	stated	state	VERB
taxlaw-2834	89	26	:	:	PUNCT
taxlaw-2834	89	27	“	"	PUNCT
taxlaw-2834	89	28	none	none	NOUN
taxlaw-2834	89	29	of	of	ADP
taxlaw-2834	89	30	us	we	PRON
taxlaw-2834	89	31	ever	ever	ADV
taxlaw-2834	89	32	experienced	experience	VERB
taxlaw-2834	89	33	,	,	PUNCT
taxlaw-2834	89	34	nor	nor	CCONJ
taxlaw-2834	89	35	are	be	AUX
taxlaw-2834	89	36	we	we	PRON
taxlaw-2834	89	37	aware	aware	ADJ
taxlaw-2834	89	38	of	of	ADP
taxlaw-2834	89	39	,	,	PUNCT
taxlaw-2834	89	40	any	any	DET
taxlaw-2834	89	41	irs	irs	PROPN
taxlaw-2834	89	42	appropriations	appropriation	NOUN
taxlaw-2834	89	43	reductions	reduction	NOUN
taxlaw-2834	89	44	of	of	ADP
taxlaw-2834	89	45	this	this	DET
taxlaw-2834	89	46	magnitude	magnitude	NOUN
taxlaw-2834	89	47	over	over	ADP
taxlaw-2834	89	48	such	such	DET
taxlaw-2834	89	49	a	a	DET
taxlaw-2834	89	50	prolonged	prolonged	ADJ
taxlaw-2834	89	51	period	period	NOUN
taxlaw-2834	89	52	of	of	ADP
taxlaw-2834	89	53	time	time	NOUN
taxlaw-2834	89	54	.	.	PUNCT
taxlaw-2834	90	1	”15	”15	VERB
taxlaw-2834	90	2	the	the	DET
taxlaw-2834	90	3	most	most	ADV
taxlaw-2834	90	4	recent	recent	ADJ
taxlaw-2834	90	5	budget	budget	NOUN
taxlaw-2834	90	6	,	,	PUNCT
taxlaw-2834	90	7	enacted	enact	VERB
taxlaw-2834	90	8	in	in	ADP
taxlaw-2834	90	9	the	the	DET
taxlaw-2834	90	10	consolidated	consolidated	ADJ
taxlaw-2834	90	11	appropriations	appropriation	NOUN
taxlaw-2834	90	12	act	act	NOUN
taxlaw-2834	90	13	of	of	ADP
taxlaw-2834	90	14	2016,16	2016,16	NUM
taxlaw-2834	90	15	“	"	PUNCT
taxlaw-2834	90	16	freezes	freeze	VERB
taxlaw-2834	90	17	most	most	ADJ
taxlaw-2834	90	18	funding	funding	NOUN
taxlaw-2834	90	19	for	for	ADP
taxlaw-2834	90	20	the	the	DET
taxlaw-2834	90	21	irs	irs	PROPN
taxlaw-2834	90	22	at	at	ADP
taxlaw-2834	90	23	the	the	DET
taxlaw-2834	90	24	fiscal	fiscal	ADJ
taxlaw-2834	90	25	year	year	NOUN
taxlaw-2834	90	26	2015	2015	NUM
taxlaw-2834	90	27	level	level	NOUN
taxlaw-2834	90	28	,	,	PUNCT
taxlaw-2834	90	29	”	"	PUNCT
taxlaw-2834	90	30	although	although	SCONJ
taxlaw-2834	90	31	it	it	PRON
taxlaw-2834	90	32	does	do	AUX
taxlaw-2834	90	33	provide	provide	VERB
taxlaw-2834	90	34	“	"	PUNCT
taxlaw-2834	90	35	an	an	DET
taxlaw-2834	90	36	additional	additional	ADJ
taxlaw-2834	90	37	$	$	SYM
taxlaw-2834	90	38	290	290	NUM
taxlaw-2834	90	39	million	million	NUM
taxlaw-2834	90	40	targeted	target	VERB
taxlaw-2834	90	41	solely	solely	ADV
taxlaw-2834	90	42	for	for	SCONJ
taxlaw-2834	90	43	taxpayer	taxpayer	NOUN
taxlaw-2834	90	44	services	service	NOUN
taxlaw-2834	90	45	to	to	PART
taxlaw-2834	90	46	ensure	ensure	VERB
taxlaw-2834	90	47	that	that	SCONJ
taxlaw-2834	90	48	the	the	DET
taxlaw-2834	90	49	agency	agency	NOUN
taxlaw-2834	90	50	10	10	NUM
taxlaw-2834	90	51	certainly	certainly	ADV
taxlaw-2834	90	52	,	,	PUNCT
taxlaw-2834	90	53	that	that	PRON
taxlaw-2834	90	54	is	be	AUX
taxlaw-2834	90	55	true	true	ADJ
taxlaw-2834	90	56	of	of	ADP
taxlaw-2834	90	57	taxation	taxation	NOUN
taxlaw-2834	90	58	.	.	PUNCT
taxlaw-2834	91	1	“	"	PUNCT
taxlaw-2834	91	2	the	the	DET
taxlaw-2834	91	3	wisdom	wisdom	NOUN
taxlaw-2834	91	4	of	of	ADP
taxlaw-2834	91	5	man	man	NOUN
taxlaw-2834	91	6	never	never	ADV
taxlaw-2834	91	7	yet	yet	ADV
taxlaw-2834	91	8	contrived	contrive	VERB
taxlaw-2834	91	9	a	a	DET
taxlaw-2834	91	10	system	system	NOUN
taxlaw-2834	91	11	of	of	ADP
taxlaw-2834	91	12	taxation	taxation	NOUN
taxlaw-2834	91	13	that	that	PRON
taxlaw-2834	91	14	operates	operate	VERB
taxlaw-2834	91	15	with	with	ADP
taxlaw-2834	91	16	perfect	perfect	ADJ
taxlaw-2834	91	17	equality	equality	NOUN
taxlaw-2834	91	18	.	.	PUNCT
taxlaw-2834	91	19	”	"	PUNCT
taxlaw-2834	92	1	andrew	andrew	PROPN
taxlaw-2834	92	2	jackson	jackson	PROPN
taxlaw-2834	92	3	,	,	PUNCT
taxlaw-2834	92	4	quoted	quote	VERB
taxlaw-2834	92	5	by	by	ADP
taxlaw-2834	92	6	peter	peter	PROPN
taxlaw-2834	92	7	j.	j.	PROPN
taxlaw-2834	92	8	reilly	reilly	PROPN
taxlaw-2834	92	9	,	,	PUNCT
taxlaw-2834	92	10	some	some	DET
taxlaw-2834	92	11	presidential	presidential	ADJ
taxlaw-2834	92	12	words	word	NOUN
taxlaw-2834	92	13	on	on	ADP
taxlaw-2834	92	14	federal	federal	ADJ
taxlaw-2834	92	15	income	income	NOUN
taxlaw-2834	92	16	taxes	taxis	NOUN
taxlaw-2834	92	17	,	,	PUNCT
taxlaw-2834	92	18	forbes	forbes	PROPN
taxlaw-2834	92	19	,	,	PUNCT
taxlaw-2834	92	20	aug	aug	PROPN
taxlaw-2834	92	21	.	.	PROPN
taxlaw-2834	92	22	15	15	NUM
taxlaw-2834	92	23	,	,	PUNCT
taxlaw-2834	92	24	2012	2012	NUM
taxlaw-2834	92	25	,	,	PUNCT
taxlaw-2834	92	26	at	at	ADP
taxlaw-2834	92	27	7	7	NUM
taxlaw-2834	92	28	,	,	PUNCT
taxlaw-2834	92	29	http://www.forbes.com/sites/peterjreilly/2012/08/15	http://www.forbes.com/sites/peterjreilly/2012/08/15	ADJ
taxlaw-2834	92	30	/some	/some	ADJ
taxlaw-2834	92	31	-	-	PUNCT
taxlaw-2834	92	32	presidential	presidential	ADJ
taxlaw-2834	92	33	-	-	PUNCT
taxlaw-2834	92	34	words	word	NOUN
taxlaw-2834	92	35	-	-	PUNCT
taxlaw-2834	92	36	on	on	ADP
taxlaw-2834	92	37	-	-	PUNCT
taxlaw-2834	92	38	federal	federal	ADJ
taxlaw-2834	92	39	-	-	PUNCT
taxlaw-2834	92	40	income	income	NOUN
taxlaw-2834	92	41	-	-	PUNCT
taxlaw-2834	92	42	taxes	taxis	NOUN
taxlaw-2834	92	43	[	[	X
taxlaw-2834	92	44	https://perma.cc/jt6b-eh2v	https://perma.cc/jt6b-eh2v	X
taxlaw-2834	92	45	]	]	X
taxlaw-2834	92	46	.	.	PUNCT
taxlaw-2834	92	47	11	11	NUM
taxlaw-2834	92	48	the	the	DET
taxlaw-2834	92	49	critical	critical	ADJ
taxlaw-2834	92	50	significance	significance	NOUN
taxlaw-2834	92	51	of	of	ADP
taxlaw-2834	92	52	the	the	DET
taxlaw-2834	92	53	irs	irs	PROPN
taxlaw-2834	92	54	to	to	ADP
taxlaw-2834	92	55	the	the	DET
taxlaw-2834	92	56	enterprise	enterprise	NOUN
taxlaw-2834	92	57	of	of	ADP
taxlaw-2834	92	58	governing	govern	VERB
taxlaw-2834	92	59	the	the	DET
taxlaw-2834	92	60	united	united	PROPN
taxlaw-2834	92	61	states	states	PROPN
taxlaw-2834	92	62	can	can	AUX
taxlaw-2834	92	63	not	not	PART
taxlaw-2834	92	64	be	be	AUX
taxlaw-2834	92	65	doubted	doubt	VERB
taxlaw-2834	92	66	.	.	PUNCT
taxlaw-2834	93	1	bull	bull	PROPN
taxlaw-2834	93	2	v.	v.	ADP
taxlaw-2834	93	3	united	united	PROPN
taxlaw-2834	93	4	states	states	PROPN
taxlaw-2834	93	5	,	,	PUNCT
taxlaw-2834	93	6	295	295	NUM
taxlaw-2834	93	7	u.s	u.s	PROPN
taxlaw-2834	93	8	.	.	PROPN
taxlaw-2834	93	9	247	247	NUM
taxlaw-2834	93	10	,	,	PUNCT
taxlaw-2834	93	11	259	259	NUM
taxlaw-2834	93	12	(	(	PUNCT
taxlaw-2834	93	13	1935	1935	NUM
taxlaw-2834	93	14	)	)	PUNCT
taxlaw-2834	93	15	(	(	PUNCT
taxlaw-2834	93	16	“	"	PUNCT
taxlaw-2834	93	17	[	[	X
taxlaw-2834	93	18	t]axes	t]axe	NOUN
taxlaw-2834	93	19	are	be	AUX
taxlaw-2834	93	20	the	the	DET
taxlaw-2834	93	21	life	life	NOUN
taxlaw-2834	93	22	-	-	PUNCT
taxlaw-2834	93	23	blood	blood	NOUN
taxlaw-2834	93	24	of	of	ADP
taxlaw-2834	93	25	government	government	NOUN
taxlaw-2834	93	26	,	,	PUNCT
taxlaw-2834	93	27	and	and	CCONJ
taxlaw-2834	93	28	their	their	PRON
taxlaw-2834	93	29	prompt	prompt	ADJ
taxlaw-2834	93	30	and	and	CCONJ
taxlaw-2834	93	31	certain	certain	ADJ
taxlaw-2834	93	32	availability	availability	NOUN
taxlaw-2834	93	33	an	an	DET
taxlaw-2834	93	34	imperious	imperious	ADJ
taxlaw-2834	93	35	need	need	NOUN
taxlaw-2834	93	36	.	.	PUNCT
taxlaw-2834	93	37	”	"	PUNCT
taxlaw-2834	93	38	)	)	PUNCT
taxlaw-2834	93	39	;	;	PUNCT
taxlaw-2834	93	40	see	see	VERB
taxlaw-2834	93	41	also	also	ADV
taxlaw-2834	93	42	united	united	PROPN
taxlaw-2834	93	43	states	states	PROPN
taxlaw-2834	93	44	v.	v.	ADP
taxlaw-2834	93	45	kimbell	kimbell	PROPN
taxlaw-2834	93	46	foods	foods	PROPN
taxlaw-2834	93	47	,	,	PUNCT
taxlaw-2834	93	48	inc	inc	PROPN
taxlaw-2834	93	49	.	.	PROPN
taxlaw-2834	93	50	,	,	PUNCT
taxlaw-2834	94	1	440	440	NUM
taxlaw-2834	94	2	u.s	u.s	PROPN
taxlaw-2834	94	3	.	.	PROPN
taxlaw-2834	94	4	715	715	NUM
taxlaw-2834	94	5	,	,	PUNCT
taxlaw-2834	94	6	734	734	NUM
taxlaw-2834	94	7	(	(	PUNCT
taxlaw-2834	94	8	1979	1979	NUM
taxlaw-2834	94	9	)	)	PUNCT
taxlaw-2834	94	10	(	(	PUNCT
taxlaw-2834	94	11	“	"	PUNCT
taxlaw-2834	94	12	that	that	DET
taxlaw-2834	94	13	collection	collection	NOUN
taxlaw-2834	94	14	of	of	ADP
taxlaw-2834	94	15	taxes	taxis	NOUN
taxlaw-2834	94	16	is	be	AUX
taxlaw-2834	94	17	vital	vital	ADJ
taxlaw-2834	94	18	to	to	ADP
taxlaw-2834	94	19	the	the	DET
taxlaw-2834	94	20	functioning	functioning	NOUN
taxlaw-2834	94	21	,	,	PUNCT
taxlaw-2834	94	22	indeed	indeed	ADV
taxlaw-2834	94	23	existence	existence	NOUN
taxlaw-2834	94	24	,	,	PUNCT
taxlaw-2834	94	25	of	of	ADP
taxlaw-2834	94	26	government	government	NOUN
taxlaw-2834	94	27	can	can	AUX
taxlaw-2834	94	28	not	not	PART
taxlaw-2834	94	29	be	be	AUX
taxlaw-2834	94	30	denied	deny	VERB
taxlaw-2834	94	31	.	.	PUNCT
taxlaw-2834	94	32	”	"	PUNCT
taxlaw-2834	94	33	)	)	PUNCT
taxlaw-2834	94	34	.	.	PUNCT
taxlaw-2834	95	1	the	the	DET
taxlaw-2834	95	2	irs	irs	PROPN
taxlaw-2834	95	3	collects	collect	VERB
taxlaw-2834	95	4	about	about	ADV
taxlaw-2834	95	5	93	93	NUM
taxlaw-2834	95	6	%	%	NOUN
taxlaw-2834	95	7	of	of	ADP
taxlaw-2834	95	8	federal	federal	ADJ
taxlaw-2834	95	9	receipts	receipt	NOUN
taxlaw-2834	95	10	.	.	PUNCT
taxlaw-2834	96	1	u.s	u.s	PROPN
taxlaw-2834	96	2	.	.	PROPN
taxlaw-2834	96	3	gov’t	gov’t	PROPN
taxlaw-2834	96	4	accountability	accountability	NOUN
taxlaw-2834	96	5	office	office	NOUN
taxlaw-2834	96	6	,	,	PUNCT
taxlaw-2834	96	7	irs	irs	PROPN
taxlaw-2834	96	8	2016	2016	NUM
taxlaw-2834	96	9	budget	budget	NOUN
taxlaw-2834	96	10	:	:	PUNCT
taxlaw-2834	96	11	irs	irs	PROPN
taxlaw-2834	96	12	is	be	AUX
taxlaw-2834	96	13	scaling	scale	VERB
taxlaw-2834	96	14	back	back	ADP
taxlaw-2834	96	15	activities	activity	NOUN
taxlaw-2834	96	16	and	and	CCONJ
taxlaw-2834	96	17	using	use	VERB
taxlaw-2834	96	18	budget	budget	NOUN
taxlaw-2834	96	19	flexibilities	flexibility	NOUN
taxlaw-2834	96	20	to	to	PART
taxlaw-2834	96	21	absorb	absorb	VERB
taxlaw-2834	96	22	funding	funding	NOUN
taxlaw-2834	96	23	cuts	cut	NOUN
taxlaw-2834	96	24	1	1	NUM
taxlaw-2834	96	25	(	(	PUNCT
taxlaw-2834	96	26	2015	2015	NUM
taxlaw-2834	96	27	)	)	PUNCT
taxlaw-2834	96	28	.	.	PUNCT
taxlaw-2834	97	1	12	12	NUM
taxlaw-2834	97	2	for	for	ADP
taxlaw-2834	97	3	a	a	DET
taxlaw-2834	97	4	chart	chart	NOUN
taxlaw-2834	97	5	comparing	compare	VERB
taxlaw-2834	97	6	irs	irs	PROPN
taxlaw-2834	97	7	funding	funding	NOUN
taxlaw-2834	97	8	(	(	PUNCT
taxlaw-2834	97	9	1	1	NUM
taxlaw-2834	97	10	)	)	PUNCT
taxlaw-2834	97	11	as	as	SCONJ
taxlaw-2834	97	12	recommended	recommend	VERB
taxlaw-2834	97	13	by	by	ADP
taxlaw-2834	97	14	the	the	DET
taxlaw-2834	97	15	irs	irs	PROPN
taxlaw-2834	97	16	oversight	oversight	NOUN
taxlaw-2834	97	17	board	board	PROPN
taxlaw-2834	97	18	,	,	PUNCT
taxlaw-2834	97	19	(	(	PUNCT
taxlaw-2834	97	20	2	2	X
taxlaw-2834	97	21	)	)	PUNCT
taxlaw-2834	97	22	as	as	SCONJ
taxlaw-2834	97	23	requested	request	VERB
taxlaw-2834	97	24	by	by	ADP
taxlaw-2834	97	25	the	the	DET
taxlaw-2834	97	26	president	president	NOUN
taxlaw-2834	97	27	,	,	PUNCT
taxlaw-2834	97	28	and	and	CCONJ
taxlaw-2834	97	29	(	(	PUNCT
taxlaw-2834	97	30	3	3	X
taxlaw-2834	97	31	)	)	PUNCT
taxlaw-2834	97	32	as	as	ADV
taxlaw-2834	97	33	actually	actually	ADV
taxlaw-2834	97	34	appropriated	appropriate	VERB
taxlaw-2834	97	35	by	by	ADP
taxlaw-2834	97	36	congress	congress	PROPN
taxlaw-2834	97	37	,	,	PUNCT
taxlaw-2834	97	38	all	all	PRON
taxlaw-2834	97	39	for	for	ADP
taxlaw-2834	97	40	fiscal	fiscal	ADJ
taxlaw-2834	97	41	years	year	NOUN
taxlaw-2834	97	42	2009	2009	NUM
taxlaw-2834	97	43	to	to	ADP
taxlaw-2834	97	44	2015	2015	NUM
taxlaw-2834	97	45	,	,	PUNCT
taxlaw-2834	97	46	see	see	VERB
taxlaw-2834	97	47	treasury	treasury	NOUN
taxlaw-2834	97	48	inspector	inspector	NOUN
taxlaw-2834	97	49	general	general	NOUN
taxlaw-2834	97	50	for	for	ADP
taxlaw-2834	97	51	tax	tax	NOUN
taxlaw-2834	97	52	administration	administration	NOUN
taxlaw-2834	97	53	,	,	PUNCT
taxlaw-2834	97	54	reduced	reduce	VERB
taxlaw-2834	97	55	budgets	budget	NOUN
taxlaw-2834	97	56	and	and	CCONJ
taxlaw-2834	97	57	collection	collection	NOUN
taxlaw-2834	97	58	resources	resource	NOUN
taxlaw-2834	97	59	have	have	AUX
taxlaw-2834	97	60	resulted	result	VERB
taxlaw-2834	97	61	in	in	ADP
taxlaw-2834	97	62	declines	decline	NOUN
taxlaw-2834	97	63	in	in	ADP
taxlaw-2834	97	64	taxpayer	taxpayer	NOUN
taxlaw-2834	97	65	service	service	NOUN
taxlaw-2834	97	66	,	,	PUNCT
taxlaw-2834	97	67	case	case	NOUN
taxlaw-2834	97	68	closures	closure	NOUN
taxlaw-2834	97	69	,	,	PUNCT
taxlaw-2834	97	70	and	and	CCONJ
taxlaw-2834	97	71	dollars	dollar	NOUN
taxlaw-2834	97	72	collected	collect	VERB
taxlaw-2834	97	73	1	1	NUM
taxlaw-2834	97	74	(	(	PUNCT
taxlaw-2834	97	75	may	may	PROPN
taxlaw-2834	97	76	8	8	NUM
taxlaw-2834	97	77	,	,	PUNCT
taxlaw-2834	97	78	2015	2015	NUM
taxlaw-2834	97	79	)	)	PUNCT
taxlaw-2834	97	80	.	.	PUNCT
taxlaw-2834	98	1	13	13	NUM
taxlaw-2834	98	2	“	"	PUNCT
taxlaw-2834	98	3	historically	historically	ADV
taxlaw-2834	98	4	,	,	PUNCT
taxlaw-2834	98	5	the	the	DET
taxlaw-2834	98	6	lack	lack	NOUN
taxlaw-2834	98	7	of	of	ADP
taxlaw-2834	98	8	a	a	DET
taxlaw-2834	98	9	political	political	ADJ
taxlaw-2834	98	10	constituency	constituency	NOUN
taxlaw-2834	98	11	has	have	AUX
taxlaw-2834	98	12	contributed	contribute	VERB
taxlaw-2834	98	13	to	to	ADP
taxlaw-2834	98	14	a	a	DET
taxlaw-2834	98	15	level	level	NOUN
taxlaw-2834	98	16	of	of	ADP
taxlaw-2834	98	17	funding	funding	NOUN
taxlaw-2834	98	18	for	for	ADP
taxlaw-2834	98	19	[	[	PUNCT
taxlaw-2834	98	20	united	united	ADJ
taxlaw-2834	98	21	states	states	PROPN
taxlaw-2834	98	22	]	]	PUNCT
taxlaw-2834	98	23	tax	tax	PROPN
taxlaw-2834	98	24	administration	administration	NOUN
taxlaw-2834	98	25	which	which	PRON
taxlaw-2834	98	26	almost	almost	ADV
taxlaw-2834	98	27	certainly	certainly	ADV
taxlaw-2834	98	28	is	be	AUX
taxlaw-2834	98	29	far	far	ADV
taxlaw-2834	98	30	less	less	ADJ
taxlaw-2834	98	31	than	than	ADP
taxlaw-2834	98	32	optimal	optimal	ADJ
taxlaw-2834	98	33	.	.	PUNCT
taxlaw-2834	98	34	”	"	PUNCT
taxlaw-2834	99	1	michael	michael	PROPN
taxlaw-2834	99	2	c.	c.	PROPN
taxlaw-2834	99	3	durst	durst	PROPN
taxlaw-2834	99	4	(	(	PUNCT
taxlaw-2834	99	5	reporter	reporter	NOUN
taxlaw-2834	99	6	)	)	PUNCT
taxlaw-2834	99	7	,	,	PUNCT
taxlaw-2834	99	8	report	report	NOUN
taxlaw-2834	99	9	of	of	ADP
taxlaw-2834	99	10	the	the	DET
taxlaw-2834	99	11	second	second	ADJ
taxlaw-2834	99	12	invitational	invitational	ADJ
taxlaw-2834	99	13	conference	conference	NOUN
taxlaw-2834	99	14	on	on	ADP
taxlaw-2834	99	15	income	income	NOUN
taxlaw-2834	99	16	tax	tax	NOUN
taxlaw-2834	99	17	compliance	compliance	NOUN
taxlaw-2834	99	18	12	12	NUM
taxlaw-2834	99	19	(	(	PUNCT
taxlaw-2834	99	20	1988	1988	NUM
taxlaw-2834	99	21	)	)	PUNCT
taxlaw-2834	99	22	.	.	PUNCT
taxlaw-2834	100	1	i	i	PRON
taxlaw-2834	100	2	have	have	AUX
taxlaw-2834	100	3	been	be	AUX
taxlaw-2834	100	4	beating	beat	VERB
taxlaw-2834	100	5	this	this	DET
taxlaw-2834	100	6	drum	drum	NOUN
taxlaw-2834	100	7	for	for	ADP
taxlaw-2834	100	8	over	over	ADP
taxlaw-2834	100	9	a	a	PRON
taxlaw-2834	100	10	decade	decade	NOUN
taxlaw-2834	100	11	.	.	PUNCT
taxlaw-2834	101	1	see	see	VERB
taxlaw-2834	101	2	steve	steve	PROPN
taxlaw-2834	101	3	johnson	johnson	PROPN
taxlaw-2834	101	4	,	,	PUNCT
taxlaw-2834	101	5	the	the	DET
taxlaw-2834	101	6	1998	1998	NUM
taxlaw-2834	101	7	act	act	NOUN
taxlaw-2834	101	8	and	and	CCONJ
taxlaw-2834	101	9	the	the	DET
taxlaw-2834	101	10	resources	resource	NOUN
taxlaw-2834	101	11	link	link	VERB
taxlaw-2834	101	12	between	between	ADP
taxlaw-2834	101	13	tax	tax	NOUN
taxlaw-2834	101	14	compliance	compliance	NOUN
taxlaw-2834	101	15	and	and	CCONJ
taxlaw-2834	101	16	tax	tax	NOUN
taxlaw-2834	101	17	simplification	simplification	NOUN
taxlaw-2834	101	18	,	,	PUNCT
taxlaw-2834	101	19	51	51	NUM
taxlaw-2834	101	20	u.	u.	PROPN
taxlaw-2834	101	21	kan	kan	PROPN
taxlaw-2834	101	22	.	.	PUNCT
taxlaw-2834	102	1	l.	l.	PROPN
taxlaw-2834	102	2	rev	rev	PROPN
taxlaw-2834	102	3	.	.	PROPN
taxlaw-2834	102	4	1013	1013	NUM
taxlaw-2834	102	5	(	(	PUNCT
taxlaw-2834	102	6	2003	2003	NUM
taxlaw-2834	102	7	)	)	PUNCT
taxlaw-2834	102	8	.	.	PUNCT
taxlaw-2834	103	1	14	14	NUM
taxlaw-2834	103	2	letter	letter	NOUN
taxlaw-2834	103	3	from	from	ADP
taxlaw-2834	103	4	mortimer	mortimer	PROPN
taxlaw-2834	103	5	m.	m.	PROPN
taxlaw-2834	103	6	caplin	caplin	PROPN
taxlaw-2834	103	7	,	,	PUNCT
taxlaw-2834	103	8	sheldon	sheldon	PROPN
taxlaw-2834	103	9	s.	s.	PROPN
taxlaw-2834	103	10	cohen	cohen	PROPN
taxlaw-2834	103	11	,	,	PUNCT
taxlaw-2834	103	12	lawrence	lawrence	PROPN
taxlaw-2834	103	13	b.	b.	PROPN
taxlaw-2834	103	14	gibbs	gibbs	PROPN
taxlaw-2834	103	15	,	,	PUNCT
taxlaw-2834	103	16	fred	fred	PROPN
taxlaw-2834	103	17	t.	t.	PROPN
taxlaw-2834	103	18	goldberg	goldberg	PROPN
taxlaw-2834	103	19	,	,	PUNCT
taxlaw-2834	103	20	jr	jr	PROPN
taxlaw-2834	103	21	.	.	PROPN
taxlaw-2834	103	22	,	,	PUNCT
taxlaw-2834	103	23	shirley	shirley	PROPN
taxlaw-2834	103	24	d.	d.	PROPN
taxlaw-2834	103	25	peterson	peterson	PROPN
taxlaw-2834	103	26	,	,	PUNCT
taxlaw-2834	103	27	margaret	margaret	PROPN
taxlaw-2834	103	28	m.	m.	PROPN
taxlaw-2834	103	29	richardson	richardson	PROPN
taxlaw-2834	103	30	&	&	CCONJ
taxlaw-2834	103	31	charles	charles	PROPN
taxlaw-2834	103	32	o.	o.	PROPN
taxlaw-2834	103	33	rossotti	rossotti	PROPN
taxlaw-2834	103	34	to	to	ADP
taxlaw-2834	103	35	senators	senator	NOUN
taxlaw-2834	103	36	thad	thad	VERB
taxlaw-2834	103	37	cochran	cochran	PROPN
taxlaw-2834	103	38	and	and	CCONJ
taxlaw-2834	103	39	barbara	barbara	PROPN
taxlaw-2834	103	40	a.	a.	PROPN
taxlaw-2834	103	41	mikulski	mikulski	PROPN
taxlaw-2834	103	42	&	&	CCONJ
taxlaw-2834	103	43	representatives	representatives	PROPN
taxlaw-2834	103	44	harold	harold	PROPN
taxlaw-2834	103	45	rogers	rogers	PROPN
taxlaw-2834	103	46	and	and	CCONJ
taxlaw-2834	103	47	nita	nita	PROPN
taxlaw-2834	103	48	m.	m.	PROPN
taxlaw-2834	103	49	lowey	lowey	PROPN
taxlaw-2834	103	50	(	(	PUNCT
taxlaw-2834	103	51	nov	nov	PROPN
taxlaw-2834	103	52	.	.	PROPN
taxlaw-2834	103	53	9	9	NUM
taxlaw-2834	103	54	,	,	PUNCT
taxlaw-2834	103	55	2015	2015	NUM
taxlaw-2834	103	56	)	)	PUNCT
taxlaw-2834	103	57	(	(	PUNCT
taxlaw-2834	103	58	on	on	ADP
taxlaw-2834	103	59	file	file	NOUN
taxlaw-2834	103	60	with	with	ADP
taxlaw-2834	103	61	author	author	NOUN
taxlaw-2834	103	62	)	)	PUNCT
taxlaw-2834	104	1	[	[	X
taxlaw-2834	104	2	hereinafter	hereinafter	NOUN
taxlaw-2834	104	3	seven	seven	NUM
taxlaw-2834	104	4	commissioners	commissioner	NOUN
taxlaw-2834	104	5	letter	letter	VERB
taxlaw-2834	104	6	]	]	PUNCT
taxlaw-2834	104	7	.	.	PUNCT
taxlaw-2834	105	1	collectively	collectively	ADV
taxlaw-2834	105	2	,	,	PUNCT
taxlaw-2834	105	3	the	the	DET
taxlaw-2834	105	4	seven	seven	NUM
taxlaw-2834	105	5	former	former	ADJ
taxlaw-2834	105	6	commissioners	commissioner	NOUN
taxlaw-2834	105	7	served	serve	VERB
taxlaw-2834	105	8	for	for	ADP
taxlaw-2834	105	9	fifty	fifty	NUM
taxlaw-2834	105	10	years	year	NOUN
taxlaw-2834	105	11	in	in	ADP
taxlaw-2834	105	12	administrations	administration	NOUN
taxlaw-2834	105	13	of	of	ADP
taxlaw-2834	105	14	both	both	CCONJ
taxlaw-2834	105	15	major	major	ADJ
taxlaw-2834	105	16	political	political	ADJ
taxlaw-2834	105	17	parties	party	NOUN
taxlaw-2834	105	18	.	.	PUNCT
taxlaw-2834	106	1	15	15	NUM
taxlaw-2834	107	1	i	i	PRON
taxlaw-2834	107	2	d.	d.	PROPN
taxlaw-2834	107	3	16	16	NUM
taxlaw-2834	107	4	h.r	h.r	PROPN
taxlaw-2834	107	5	.	.	PROPN
taxlaw-2834	107	6	2029	2029	NUM
taxlaw-2834	107	7	,	,	PUNCT
taxlaw-2834	107	8	114th	114th	PROPN
taxlaw-2834	107	9	cong	cong	NOUN
taxlaw-2834	107	10	.	.	PUNCT
taxlaw-2834	108	1	(	(	PUNCT
taxlaw-2834	108	2	1st	1st	ADJ
taxlaw-2834	108	3	sess	sess	NOUN
taxlaw-2834	108	4	.	.	PUNCT
taxlaw-2834	109	1	2016	2016	NUM
taxlaw-2834	109	2	)	)	PUNCT
taxlaw-2834	109	3	.	.	PUNCT
taxlaw-2834	110	1	10	10	NUM
taxlaw-2834	110	2	columbia	columbia	PROPN
taxlaw-2834	110	3	journal	journal	PROPN
taxlaw-2834	110	4	of	of	ADP
taxlaw-2834	110	5	tax	tax	NOUN
taxlaw-2834	110	6	law	law	NOUN
taxlaw-2834	110	7	[	[	X
taxlaw-2834	110	8	vol.7:5	vol.7:5	PROPN
taxlaw-2834	110	9	responds	respond	VERB
taxlaw-2834	110	10	to	to	ADP
taxlaw-2834	110	11	taxpayer	taxpayer	NOUN
taxlaw-2834	110	12	questions	question	NOUN
taxlaw-2834	110	13	in	in	ADP
taxlaw-2834	110	14	a	a	DET
taxlaw-2834	110	15	timely	timely	ADJ
taxlaw-2834	110	16	manner	manner	NOUN
taxlaw-2834	110	17	,	,	PUNCT
taxlaw-2834	110	18	and	and	CCONJ
taxlaw-2834	110	19	to	to	PART
taxlaw-2834	110	20	improve	improve	VERB
taxlaw-2834	110	21	fraud	fraud	NOUN
taxlaw-2834	110	22	detection	detection	NOUN
taxlaw-2834	110	23	and	and	CCONJ
taxlaw-2834	110	24	prevention	prevention	NOUN
taxlaw-2834	110	25	and	and	CCONJ
taxlaw-2834	110	26	cybersecurity	cybersecurity	NOUN
taxlaw-2834	110	27	.	.	PUNCT
taxlaw-2834	111	1	”17	”17	PROPN
taxlaw-2834	111	2	however	however	ADV
taxlaw-2834	111	3	,	,	PUNCT
taxlaw-2834	111	4	this	this	DET
taxlaw-2834	111	5	increase	increase	NOUN
taxlaw-2834	111	6	is	be	AUX
taxlaw-2834	111	7	contingent	contingent	ADJ
taxlaw-2834	111	8	on	on	ADP
taxlaw-2834	111	9	the	the	DET
taxlaw-2834	111	10	irs	irs	PROPN
taxlaw-2834	111	11	reporting	report	VERB
taxlaw-2834	111	12	to	to	ADP
taxlaw-2834	111	13	congress	congress	PROPN
taxlaw-2834	111	14	quarterly	quarterly	ADV
taxlaw-2834	111	15	on	on	ADP
taxlaw-2834	111	16	the	the	DET
taxlaw-2834	111	17	irs	irs	PROPN
taxlaw-2834	111	18	’s	’s	PART
taxlaw-2834	111	19	plans	plan	NOUN
taxlaw-2834	111	20	for	for	ADP
taxlaw-2834	111	21	the	the	DET
taxlaw-2834	111	22	use	use	NOUN
taxlaw-2834	111	23	of	of	ADP
taxlaw-2834	111	24	these	these	DET
taxlaw-2834	111	25	funds.18	funds.18	NOUN
taxlaw-2834	111	26	in	in	ADP
taxlaw-2834	111	27	any	any	DET
taxlaw-2834	111	28	event	event	NOUN
taxlaw-2834	111	29	,	,	PUNCT
taxlaw-2834	111	30	$	$	SYM
taxlaw-2834	111	31	290	290	NUM
taxlaw-2834	111	32	million	million	NUM
taxlaw-2834	111	33	does	do	AUX
taxlaw-2834	111	34	not	not	PART
taxlaw-2834	111	35	come	come	VERB
taxlaw-2834	111	36	close	close	ADV
taxlaw-2834	111	37	to	to	ADP
taxlaw-2834	111	38	offsetting	offset	VERB
taxlaw-2834	111	39	pre-2016	pre-2016	NOUN
taxlaw-2834	111	40	irs	irs	PROPN
taxlaw-2834	111	41	budget	budget	NOUN
taxlaw-2834	111	42	cuts	cut	NOUN
taxlaw-2834	111	43	.	.	PUNCT
taxlaw-2834	112	1	2	2	X
taxlaw-2834	112	2	.	.	X
taxlaw-2834	112	3	increasing	increase	VERB
taxlaw-2834	112	4	revenue	revenue	NOUN
taxlaw-2834	112	5	responsibilities	responsibility	NOUN
taxlaw-2834	112	6	the	the	DET
taxlaw-2834	112	7	irs	irs	PROPN
taxlaw-2834	112	8	’s	’s	PART
taxlaw-2834	112	9	workload	workload	NOUN
taxlaw-2834	112	10	in	in	ADP
taxlaw-2834	112	11	its	its	PRON
taxlaw-2834	112	12	core	core	NOUN
taxlaw-2834	112	13	revenue	revenue	NOUN
taxlaw-2834	112	14	functions	function	NOUN
taxlaw-2834	112	15	has	have	AUX
taxlaw-2834	112	16	grown	grow	VERB
taxlaw-2834	112	17	and	and	CCONJ
taxlaw-2834	112	18	will	will	AUX
taxlaw-2834	112	19	continue	continue	VERB
taxlaw-2834	112	20	to	to	PART
taxlaw-2834	112	21	grow	grow	VERB
taxlaw-2834	112	22	.	.	PUNCT
taxlaw-2834	113	1	first	first	ADV
taxlaw-2834	113	2	,	,	PUNCT
taxlaw-2834	113	3	even	even	ADV
taxlaw-2834	113	4	if	if	SCONJ
taxlaw-2834	113	5	the	the	DET
taxlaw-2834	113	6	internal	internal	ADJ
taxlaw-2834	113	7	revenue	revenue	NOUN
taxlaw-2834	113	8	code	code	NOUN
taxlaw-2834	113	9	(	(	PUNCT
taxlaw-2834	113	10	the	the	DET
taxlaw-2834	113	11	“	"	PUNCT
taxlaw-2834	113	12	code	code	NOUN
taxlaw-2834	113	13	”	"	PUNCT
taxlaw-2834	113	14	)	)	PUNCT
taxlaw-2834	113	15	changed	change	VERB
taxlaw-2834	113	16	not	not	PART
taxlaw-2834	113	17	a	a	DET
taxlaw-2834	113	18	wit	wit	NOUN
taxlaw-2834	113	19	,	,	PUNCT
taxlaw-2834	113	20	the	the	DET
taxlaw-2834	113	21	population	population	NOUN
taxlaw-2834	113	22	of	of	ADP
taxlaw-2834	113	23	the	the	DET
taxlaw-2834	113	24	united	united	PROPN
taxlaw-2834	113	25	states	states	PROPN
taxlaw-2834	113	26	grows	grow	VERB
taxlaw-2834	113	27	every	every	DET
taxlaw-2834	113	28	year	year	NOUN
taxlaw-2834	113	29	and	and	CCONJ
taxlaw-2834	113	30	the	the	DET
taxlaw-2834	113	31	number	number	NOUN
taxlaw-2834	113	32	of	of	ADP
taxlaw-2834	113	33	businesses	business	NOUN
taxlaw-2834	113	34	in	in	ADP
taxlaw-2834	113	35	the	the	DET
taxlaw-2834	113	36	united	united	PROPN
taxlaw-2834	113	37	states	states	PROPN
taxlaw-2834	113	38	grows	grow	VERB
taxlaw-2834	113	39	in	in	ADP
taxlaw-2834	113	40	most	most	ADJ
taxlaw-2834	113	41	years	year	NOUN
taxlaw-2834	113	42	.	.	PUNCT
taxlaw-2834	114	1	“	"	PUNCT
taxlaw-2834	114	2	[	[	X
taxlaw-2834	114	3	i]n	i]n	ADJ
taxlaw-2834	114	4	real	real	ADJ
taxlaw-2834	114	5	terms	term	NOUN
taxlaw-2834	114	6	,	,	PUNCT
taxlaw-2834	114	7	[	[	X
taxlaw-2834	114	8	the	the	DET
taxlaw-2834	114	9	fiscal	fiscal	ADJ
taxlaw-2834	114	10	year	year	NOUN
taxlaw-2834	114	11	2016	2016	NUM
taxlaw-2834	114	12	projected	project	VERB
taxlaw-2834	114	13	]	]	PUNCT
taxlaw-2834	114	14	funding	funding	NOUN
taxlaw-2834	114	15	level	level	NOUN
taxlaw-2834	114	16	is	be	AUX
taxlaw-2834	114	17	less	less	ADJ
taxlaw-2834	114	18	than	than	ADP
taxlaw-2834	114	19	the	the	DET
taxlaw-2834	114	20	irs	irs	PROPN
taxlaw-2834	114	21	’s	’s	PART
taxlaw-2834	114	22	enacted	enact	VERB
taxlaw-2834	114	23	level	level	NOUN
taxlaw-2834	114	24	in	in	ADP
taxlaw-2834	114	25	fy	fy	PROPN
taxlaw-2834	114	26	1991	1991	NUM
taxlaw-2834	114	27	,	,	PUNCT
taxlaw-2834	114	28	25	25	NUM
taxlaw-2834	114	29	years	year	NOUN
taxlaw-2834	114	30	ago	ago	ADV
taxlaw-2834	114	31	,	,	PUNCT
taxlaw-2834	114	32	when	when	SCONJ
taxlaw-2834	114	33	there	there	PRON
taxlaw-2834	114	34	were	be	VERB
taxlaw-2834	114	35	38	38	NUM
taxlaw-2834	114	36	million	million	NUM
taxlaw-2834	114	37	fewer	few	ADJ
taxlaw-2834	114	38	individual	individual	ADJ
taxlaw-2834	114	39	taxpayers	taxpayer	NOUN
taxlaw-2834	114	40	,	,	PUNCT
taxlaw-2834	114	41	only	only	ADV
taxlaw-2834	114	42	about	about	ADV
taxlaw-2834	114	43	half	half	DET
taxlaw-2834	114	44	as	as	ADV
taxlaw-2834	114	45	many	many	ADJ
taxlaw-2834	114	46	business	business	NOUN
taxlaw-2834	114	47	tax	tax	NOUN
taxlaw-2834	114	48	returns	return	NOUN
taxlaw-2834	114	49	,	,	PUNCT
taxlaw-2834	114	50	and	and	CCONJ
taxlaw-2834	114	51	a	a	DET
taxlaw-2834	114	52	far	far	ADV
taxlaw-2834	114	53	less	less	ADV
taxlaw-2834	114	54	complicated	complicated	ADJ
taxlaw-2834	114	55	tax	tax	NOUN
taxlaw-2834	114	56	code	code	NOUN
taxlaw-2834	114	57	.	.	PUNCT
taxlaw-2834	115	1	”19	”19	VERB
taxlaw-2834	115	2	second	second	ADV
taxlaw-2834	115	3	,	,	PUNCT
taxlaw-2834	115	4	the	the	DET
taxlaw-2834	115	5	code	code	NOUN
taxlaw-2834	115	6	does	do	AUX
taxlaw-2834	115	7	change	change	VERB
taxlaw-2834	115	8	—	—	PUNCT
taxlaw-2834	115	9	a	a	DET
taxlaw-2834	115	10	lot.20	lot.20	NOUN
taxlaw-2834	115	11	every	every	DET
taxlaw-2834	115	12	year	year	NOUN
taxlaw-2834	115	13	,	,	PUNCT
taxlaw-2834	115	14	congress	congress	PROPN
taxlaw-2834	115	15	adds	add	VERB
taxlaw-2834	115	16	numerous	numerous	ADJ
taxlaw-2834	115	17	new	new	ADJ
taxlaw-2834	115	18	code	code	NOUN
taxlaw-2834	115	19	provisions	provision	NOUN
taxlaw-2834	115	20	and	and	CCONJ
taxlaw-2834	115	21	substantially	substantially	ADV
taxlaw-2834	115	22	modifies	modify	VERB
taxlaw-2834	115	23	numerous	numerous	ADJ
taxlaw-2834	115	24	existing	exist	VERB
taxlaw-2834	115	25	provisions.21	provisions.21	NOUN
taxlaw-2834	115	26	each	each	DET
taxlaw-2834	115	27	change	change	NOUN
taxlaw-2834	115	28	requires	require	VERB
taxlaw-2834	115	29	creation	creation	NOUN
taxlaw-2834	115	30	or	or	CCONJ
taxlaw-2834	115	31	alteration	alteration	NOUN
taxlaw-2834	115	32	of	of	ADP
taxlaw-2834	115	33	irs	irs	PROPN
taxlaw-2834	115	34	forms	form	NOUN
taxlaw-2834	115	35	and	and	CCONJ
taxlaw-2834	115	36	explanatory	explanatory	ADJ
taxlaw-2834	115	37	publications	publication	NOUN
taxlaw-2834	115	38	,	,	PUNCT
taxlaw-2834	115	39	sometimes	sometimes	ADV
taxlaw-2834	115	40	necessitates	necessitate	VERB
taxlaw-2834	115	41	revised	revised	ADJ
taxlaw-2834	115	42	regulations	regulation	NOUN
taxlaw-2834	115	43	or	or	CCONJ
taxlaw-2834	115	44	other	other	ADJ
taxlaw-2834	115	45	guidance,22	guidance,22	NOUN
taxlaw-2834	115	46	and	and	CCONJ
taxlaw-2834	115	47	compels	compel	VERB
taxlaw-2834	115	48	training	training	NOUN
taxlaw-2834	115	49	or	or	CCONJ
taxlaw-2834	115	50	retraining	retrain	VERB
taxlaw-2834	115	51	of	of	ADP
taxlaw-2834	115	52	irs	irs	PROPN
taxlaw-2834	115	53	employees	employee	NOUN
taxlaw-2834	115	54	throughout	throughout	ADP
taxlaw-2834	115	55	the	the	DET
taxlaw-2834	115	56	organization.23	organization.23	NOUN
taxlaw-2834	115	57	third	third	ADJ
taxlaw-2834	115	58	,	,	PUNCT
taxlaw-2834	115	59	globalization	globalization	NOUN
taxlaw-2834	115	60	guarantees	guarantee	VERB
taxlaw-2834	115	61	that	that	SCONJ
taxlaw-2834	115	62	transnational	transnational	ADJ
taxlaw-2834	115	63	tax	tax	NOUN
taxlaw-2834	115	64	enforcement	enforcement	NOUN
taxlaw-2834	115	65	and	and	CCONJ
taxlaw-2834	115	66	administration	administration	NOUN
taxlaw-2834	115	67	will	will	AUX
taxlaw-2834	115	68	be	be	AUX
taxlaw-2834	115	69	a	a	DET
taxlaw-2834	115	70	major	major	ADJ
taxlaw-2834	115	71	and	and	CCONJ
taxlaw-2834	115	72	enduring	enduring	ADJ
taxlaw-2834	115	73	part	part	NOUN
taxlaw-2834	115	74	of	of	ADP
taxlaw-2834	115	75	the	the	DET
taxlaw-2834	115	76	irs	irs	PROPN
taxlaw-2834	115	77	’s	’s	PART
taxlaw-2834	115	78	future	future	NOUN
taxlaw-2834	115	79	.	.	PUNCT
taxlaw-2834	116	1	over	over	ADP
taxlaw-2834	116	2	a	a	DET
taxlaw-2834	116	3	trillion	trillion	NUM
taxlaw-2834	116	4	dollars	dollar	NOUN
taxlaw-2834	116	5	a	a	DET
taxlaw-2834	116	6	day	day	NOUN
taxlaw-2834	116	7	flow	flow	NOUN
taxlaw-2834	116	8	across	across	ADP
taxlaw-2834	116	9	international	international	ADJ
taxlaw-2834	116	10	boundaries.24	boundaries.24	NOUN
taxlaw-2834	116	11	the	the	DET
taxlaw-2834	116	12	ease	ease	NOUN
taxlaw-2834	116	13	with	with	ADP
taxlaw-2834	116	14	which	which	PRON
taxlaw-2834	116	15	international	international	ADJ
taxlaw-2834	116	16	capital	capital	NOUN
taxlaw-2834	116	17	flows	flow	NOUN
taxlaw-2834	116	18	can	can	AUX
taxlaw-2834	116	19	be	be	AUX
taxlaw-2834	116	20	effected	effect	VERB
taxlaw-2834	116	21	guarantees	guarantee	NOUN
taxlaw-2834	116	22	that	that	SCONJ
taxlaw-2834	116	23	some	some	DET
taxlaw-2834	116	24	taxpayers	taxpayer	NOUN
taxlaw-2834	116	25	—	—	PUNCT
taxlaw-2834	116	26	both	both	CCONJ
taxlaw-2834	116	27	americans	americans	PROPN
taxlaw-2834	116	28	and	and	CCONJ
taxlaw-2834	116	29	others	other	NOUN
taxlaw-2834	116	30	—	—	PUNCT
taxlaw-2834	116	31	will	will	AUX
taxlaw-2834	116	32	attempt	attempt	VERB
taxlaw-2834	116	33	to	to	PART
taxlaw-2834	116	34	evade	evade	VERB
taxlaw-2834	116	35	their	their	PRON
taxlaw-2834	116	36	tax	tax	NOUN
taxlaw-2834	116	37	obligations	obligation	NOUN
taxlaw-2834	116	38	through	through	ADP
taxlaw-2834	116	39	concealed	conceal	VERB
taxlaw-2834	116	40	foreign	foreign	ADJ
taxlaw-2834	116	41	arrangements	arrangement	NOUN
taxlaw-2834	116	42	.	.	PUNCT
taxlaw-2834	117	1	25	25	NUM
taxlaw-2834	117	2	in	in	ADP
taxlaw-2834	117	3	addition	addition	NOUN
taxlaw-2834	117	4	,	,	PUNCT
taxlaw-2834	117	5	of	of	ADP
taxlaw-2834	117	6	course	course	NOUN
taxlaw-2834	117	7	,	,	PUNCT
taxlaw-2834	117	8	legal	legal	ADJ
taxlaw-2834	117	9	transactions	transaction	NOUN
taxlaw-2834	117	10	involving	involve	VERB
taxlaw-2834	117	11	both	both	CCONJ
taxlaw-2834	117	12	inbound	inbound	ADJ
taxlaw-2834	117	13	and	and	CCONJ
taxlaw-2834	117	14	outbound	outbound	ADJ
taxlaw-2834	117	15	economic	economic	ADJ
taxlaw-2834	117	16	17	17	NUM
taxlaw-2834	117	17	house	house	PROPN
taxlaw-2834	117	18	appropriations	appropriation	NOUN
taxlaw-2834	117	19	committee	committee	PROPN
taxlaw-2834	117	20	,	,	PUNCT
taxlaw-2834	117	21	fy	fy	PROPN
taxlaw-2834	117	22	2016	2016	NUM
taxlaw-2834	117	23	omnibus	omnibus	NOUN
taxlaw-2834	117	24	–	–	PUNCT
taxlaw-2834	117	25	financial	financial	ADJ
taxlaw-2834	117	26	services	service	NOUN
taxlaw-2834	117	27	appropriations	appropriation	NOUN
taxlaw-2834	117	28	1	1	NUM
taxlaw-2834	117	29	(	(	PUNCT
taxlaw-2834	117	30	2016	2016	NUM
taxlaw-2834	117	31	)	)	PUNCT
taxlaw-2834	117	32	,	,	PUNCT
taxlaw-2834	117	33	http://appropriations.house.gov/	http://appropriations.house.gov/	PROPN
taxlaw-2834	117	34	[	[	X
taxlaw-2834	117	35	https://perma.cc/jmn7-nrea	https://perma.cc/jmn7-nrea	PROPN
taxlaw-2834	117	36	]	]	X
taxlaw-2834	117	37	.	.	PUNCT
taxlaw-2834	118	1	18	18	NUM
taxlaw-2834	118	2	h.r	h.r	PROPN
taxlaw-2834	118	3	.	.	PROPN
taxlaw-2834	118	4	2029	2029	NUM
taxlaw-2834	118	5	,	,	PUNCT
taxlaw-2834	118	6	supra	supra	PROPN
taxlaw-2834	118	7	note	note	NOUN
taxlaw-2834	118	8	16	16	NUM
taxlaw-2834	118	9	,	,	PUNCT
taxlaw-2834	118	10	at	at	ADP
taxlaw-2834	118	11	division	division	NOUN
taxlaw-2834	118	12	e	e	NOUN
taxlaw-2834	118	13	,	,	PUNCT
taxlaw-2834	118	14	title	title	NOUN
taxlaw-2834	118	15	i.	i.	NOUN
taxlaw-2834	118	16	19	19	NUM
taxlaw-2834	118	17	letter	letter	NOUN
taxlaw-2834	118	18	from	from	ADP
taxlaw-2834	118	19	anne	anne	PROPN
taxlaw-2834	118	20	wall	wall	PROPN
taxlaw-2834	118	21	,	,	PUNCT
taxlaw-2834	118	22	assistant	assistant	PROPN
taxlaw-2834	118	23	treas	treas	PROPN
taxlaw-2834	118	24	.	.	PUNCT
taxlaw-2834	119	1	sec’y	sec’y	NUM
taxlaw-2834	119	2	for	for	ADP
taxlaw-2834	119	3	legislative	legislative	ADJ
taxlaw-2834	119	4	affairs	affair	NOUN
taxlaw-2834	119	5	,	,	PUNCT
taxlaw-2834	119	6	to	to	ADP
taxlaw-2834	119	7	sen	sen	PROPN
taxlaw-2834	119	8	.	.	PROPN
taxlaw-2834	119	9	robert	robert	PROPN
taxlaw-2834	119	10	p.	p.	PROPN
taxlaw-2834	119	11	casey	casey	PROPN
taxlaw-2834	119	12	,	,	PUNCT
taxlaw-2834	119	13	at	at	ADP
taxlaw-2834	119	14	3	3	NUM
taxlaw-2834	119	15	(	(	PUNCT
taxlaw-2834	119	16	nov	nov	PROPN
taxlaw-2834	119	17	.	.	PROPN
taxlaw-2834	119	18	12	12	NUM
taxlaw-2834	119	19	,	,	PUNCT
taxlaw-2834	119	20	2015	2015	NUM
taxlaw-2834	119	21	)	)	PUNCT
taxlaw-2834	119	22	(	(	PUNCT
taxlaw-2834	119	23	on	on	ADP
taxlaw-2834	119	24	file	file	NOUN
taxlaw-2834	119	25	with	with	ADP
taxlaw-2834	119	26	author	author	NOUN
taxlaw-2834	119	27	)	)	PUNCT
taxlaw-2834	119	28	.	.	PUNCT
taxlaw-2834	120	1	20	20	NUM
taxlaw-2834	121	1	the	the	DET
taxlaw-2834	121	2	changes	change	NOUN
taxlaw-2834	121	3	may	may	AUX
taxlaw-2834	121	4	be	be	AUX
taxlaw-2834	121	5	to	to	ADP
taxlaw-2834	121	6	either	either	CCONJ
taxlaw-2834	121	7	the	the	DET
taxlaw-2834	121	8	substantive	substantive	ADJ
taxlaw-2834	121	9	or	or	CCONJ
taxlaw-2834	121	10	procedural	procedural	ADJ
taxlaw-2834	121	11	tax	tax	NOUN
taxlaw-2834	121	12	law	law	NOUN
taxlaw-2834	121	13	.	.	PUNCT
taxlaw-2834	122	1	for	for	ADP
taxlaw-2834	122	2	discussion	discussion	NOUN
taxlaw-2834	122	3	of	of	ADP
taxlaw-2834	122	4	the	the	DET
taxlaw-2834	122	5	demands	demand	NOUN
taxlaw-2834	122	6	created	create	VERB
taxlaw-2834	122	7	by	by	ADP
taxlaw-2834	122	8	the	the	DET
taxlaw-2834	122	9	procedural	procedural	ADJ
taxlaw-2834	122	10	changes	change	NOUN
taxlaw-2834	122	11	enacted	enact	VERB
taxlaw-2834	122	12	in	in	ADP
taxlaw-2834	122	13	the	the	DET
taxlaw-2834	122	14	internal	internal	ADJ
taxlaw-2834	122	15	revenue	revenue	NOUN
taxlaw-2834	122	16	service	service	NOUN
taxlaw-2834	122	17	restructuring	restructuring	NOUN
taxlaw-2834	122	18	and	and	CCONJ
taxlaw-2834	122	19	reform	reform	NOUN
taxlaw-2834	122	20	act	act	NOUN
taxlaw-2834	122	21	of	of	ADP
taxlaw-2834	122	22	1998	1998	NUM
taxlaw-2834	122	23	,	,	PUNCT
taxlaw-2834	122	24	pub	pub	NOUN
taxlaw-2834	122	25	.	.	PUNCT
taxlaw-2834	123	1	l.	l.	PROPN
taxlaw-2834	123	2	no	no	INTJ
taxlaw-2834	123	3	.	.	PROPN
taxlaw-2834	124	1	105	105	NUM
taxlaw-2834	124	2	-	-	SYM
taxlaw-2834	124	3	206	206	NUM
taxlaw-2834	124	4	,	,	PUNCT
taxlaw-2834	124	5	112	112	NUM
taxlaw-2834	124	6	stat	stat	NOUN
taxlaw-2834	124	7	.	.	PUNCT
taxlaw-2834	125	1	685	685	NUM
taxlaw-2834	125	2	(	(	PUNCT
taxlaw-2834	125	3	1998	1998	NUM
taxlaw-2834	125	4	)	)	PUNCT
taxlaw-2834	125	5	(	(	PUNCT
taxlaw-2834	125	6	partially	partially	ADV
taxlaw-2834	125	7	codified	codify	VERB
taxlaw-2834	125	8	in	in	ADP
taxlaw-2834	125	9	scattered	scatter	VERB
taxlaw-2834	125	10	sections	section	NOUN
taxlaw-2834	125	11	of	of	ADP
taxlaw-2834	125	12	the	the	DET
taxlaw-2834	125	13	code	code	NOUN
taxlaw-2834	125	14	)	)	PUNCT
taxlaw-2834	125	15	,	,	PUNCT
taxlaw-2834	125	16	see	see	VERB
taxlaw-2834	125	17	johnson	johnson	PROPN
taxlaw-2834	125	18	,	,	PUNCT
taxlaw-2834	125	19	supra	supra	PROPN
taxlaw-2834	125	20	note	note	PROPN
taxlaw-2834	125	21	13	13	NUM
taxlaw-2834	125	22	,	,	PUNCT
taxlaw-2834	125	23	at	at	ADP
taxlaw-2834	125	24	1039	1039	NUM
taxlaw-2834	125	25	-	-	SYM
taxlaw-2834	125	26	44	44	NUM
taxlaw-2834	125	27	.	.	PUNCT
taxlaw-2834	125	28	21	21	NUM
taxlaw-2834	125	29	see	see	VERB
taxlaw-2834	125	30	,	,	PUNCT
taxlaw-2834	125	31	e.g.	e.g.	ADV
taxlaw-2834	125	32	,	,	PUNCT
taxlaw-2834	125	33	cohen	cohen	PROPN
taxlaw-2834	125	34	,	,	PUNCT
taxlaw-2834	125	35	supra	supra	PROPN
taxlaw-2834	125	36	note	note	PROPN
taxlaw-2834	125	37	1	1	NUM
taxlaw-2834	125	38	,	,	PUNCT
taxlaw-2834	125	39	at	at	ADP
taxlaw-2834	125	40	114	114	NUM
taxlaw-2834	125	41	-	-	SYM
taxlaw-2834	125	42	15	15	NUM
taxlaw-2834	125	43	;	;	PUNCT
taxlaw-2834	125	44	supra	supra	NOUN
taxlaw-2834	125	45	note	note	NOUN
taxlaw-2834	125	46	3	3	NUM
taxlaw-2834	125	47	;	;	PUNCT
taxlaw-2834	125	48	seven	seven	NUM
taxlaw-2834	125	49	commissioners	commissioner	NOUN
taxlaw-2834	125	50	letter	letter	NOUN
taxlaw-2834	125	51	,	,	PUNCT
taxlaw-2834	125	52	supra	supra	PROPN
taxlaw-2834	125	53	note	note	NOUN
taxlaw-2834	125	54	14	14	NUM
taxlaw-2834	125	55	,	,	PUNCT
taxlaw-2834	125	56	at	at	ADP
taxlaw-2834	125	57	4	4	NUM
taxlaw-2834	125	58	.	.	NOUN
taxlaw-2834	125	59	22	22	NUM
taxlaw-2834	125	60	in	in	ADP
taxlaw-2834	125	61	1974	1974	NUM
taxlaw-2834	125	62	,	,	PUNCT
taxlaw-2834	125	63	there	there	PRON
taxlaw-2834	125	64	were	be	VERB
taxlaw-2834	125	65	1,500	1,500	NUM
taxlaw-2834	125	66	pages	page	NOUN
taxlaw-2834	125	67	in	in	ADP
taxlaw-2834	125	68	the	the	DET
taxlaw-2834	125	69	code	code	NOUN
taxlaw-2834	125	70	compared	compare	VERB
taxlaw-2834	125	71	to	to	ADP
taxlaw-2834	125	72	about	about	ADP
taxlaw-2834	125	73	5,500	5,500	NUM
taxlaw-2834	125	74	pages	page	NOUN
taxlaw-2834	125	75	in	in	ADP
taxlaw-2834	125	76	2014	2014	NUM
taxlaw-2834	125	77	.	.	PUNCT
taxlaw-2834	126	1	in	in	ADP
taxlaw-2834	126	2	1974	1974	NUM
taxlaw-2834	126	3	,	,	PUNCT
taxlaw-2834	126	4	there	there	PRON
taxlaw-2834	126	5	were	be	VERB
taxlaw-2834	126	6	about	about	ADV
taxlaw-2834	126	7	12,100	12,100	NUM
taxlaw-2834	126	8	pages	page	NOUN
taxlaw-2834	126	9	of	of	ADP
taxlaw-2834	126	10	treasury	treasury	PROPN
taxlaw-2834	126	11	tax	tax	NOUN
taxlaw-2834	126	12	regulations	regulation	NOUN
taxlaw-2834	126	13	compared	compare	VERB
taxlaw-2834	126	14	to	to	ADP
taxlaw-2834	126	15	over	over	ADP
taxlaw-2834	126	16	44,000	44,000	NUM
taxlaw-2834	126	17	pages	page	NOUN
taxlaw-2834	126	18	in	in	ADP
taxlaw-2834	126	19	2014	2014	NUM
taxlaw-2834	126	20	.	.	PUNCT
taxlaw-2834	127	1	jonathan	jonathan	PROPN
taxlaw-2834	127	2	h.	h.	PROPN
taxlaw-2834	127	3	adler	adler	PROPN
taxlaw-2834	127	4	,	,	PUNCT
taxlaw-2834	127	5	how	how	SCONJ
taxlaw-2834	127	6	the	the	DET
taxlaw-2834	127	7	irs	irs	PROPN
taxlaw-2834	127	8	has	have	AUX
taxlaw-2834	127	9	changed	change	VERB
taxlaw-2834	127	10	since	since	SCONJ
taxlaw-2834	127	11	1974	1974	NUM
taxlaw-2834	127	12	,	,	PUNCT
taxlaw-2834	127	13	wash	wash	NOUN
taxlaw-2834	127	14	.	.	PUNCT
taxlaw-2834	128	1	post	post	NOUN
taxlaw-2834	128	2	(	(	PUNCT
taxlaw-2834	128	3	apr	apr	NOUN
taxlaw-2834	128	4	.	.	PROPN
taxlaw-2834	128	5	2	2	NUM
taxlaw-2834	128	6	,	,	PUNCT
taxlaw-2834	128	7	2014	2014	NUM
taxlaw-2834	128	8	)	)	PUNCT
taxlaw-2834	128	9	,	,	PUNCT
taxlaw-2834	128	10	https://www.washingtonpost	https://www.washingtonpost	ADJ
taxlaw-2834	128	11	.com	.com	PROPN
taxlaw-2834	128	12	/	/	SYM
taxlaw-2834	128	13	news	news	PROPN
taxlaw-2834	128	14	/	/	SYM
taxlaw-2834	128	15	volokh	volokh	NOUN
taxlaw-2834	128	16	-	-	PUNCT
taxlaw-2834	128	17	conspiracy	conspiracy	NOUN
taxlaw-2834	128	18	/	/	SYM
taxlaw-2834	128	19	wp/2014/04/02	wp/2014/04/02	PROPN
taxlaw-2834	128	20	/	/	SYM
taxlaw-2834	128	21	how	how	ADV
taxlaw-2834	128	22	-	-	PUNCT
taxlaw-2834	128	23	the	the	DET
taxlaw-2834	128	24	-	-	PUNCT
taxlaw-2834	128	25	irs	irs	PROPN
taxlaw-2834	128	26	-	-	PUNCT
taxlaw-2834	128	27	has	have	AUX
taxlaw-2834	128	28	-	-	PUNCT
taxlaw-2834	128	29	changed	change	VERB
taxlaw-2834	128	30	-	-	PUNCT
taxlaw-2834	128	31	since-1974/	since-1974/	PROPN
taxlaw-2834	129	1	[	[	X
taxlaw-2834	129	2	https://perma.cc	https://perma.cc	VERB
taxlaw-2834	129	3	/xw2n	/xw2n	PROPN
taxlaw-2834	129	4	-	-	PUNCT
taxlaw-2834	129	5	z2	z2	NOUN
taxlaw-2834	129	6	dm	dm	NOUN
taxlaw-2834	129	7	]	]	PUNCT
taxlaw-2834	129	8	.	.	PUNCT
taxlaw-2834	130	1	23	23	NUM
taxlaw-2834	130	2	see	see	VERB
taxlaw-2834	130	3	,	,	PUNCT
taxlaw-2834	130	4	e.g.	e.g.	ADV
taxlaw-2834	130	5	,	,	PUNCT
taxlaw-2834	130	6	nicole	nicole	PROPN
taxlaw-2834	130	7	duarte	duarte	PROPN
taxlaw-2834	130	8	,	,	PUNCT
taxlaw-2834	130	9	new	new	ADJ
taxlaw-2834	130	10	programs	program	NOUN
taxlaw-2834	130	11	strain	strain	VERB
taxlaw-2834	130	12	irs	irs	PROPN
taxlaw-2834	130	13	resources	resource	NOUN
taxlaw-2834	130	14	,	,	PUNCT
taxlaw-2834	130	15	budget	budget	NOUN
taxlaw-2834	130	16	,	,	PUNCT
taxlaw-2834	130	17	tax	tax	NOUN
taxlaw-2834	130	18	notes	note	NOUN
taxlaw-2834	130	19	,	,	PUNCT
taxlaw-2834	130	20	jan	jan	PROPN
taxlaw-2834	130	21	.	.	PROPN
taxlaw-2834	130	22	3	3	NUM
taxlaw-2834	130	23	2011	2011	NUM
taxlaw-2834	130	24	,	,	PUNCT
taxlaw-2834	130	25	at	at	ADP
taxlaw-2834	130	26	63	63	NUM
taxlaw-2834	130	27	(	(	PUNCT
taxlaw-2834	130	28	“	"	PUNCT
taxlaw-2834	130	29	congress	congress	PROPN
taxlaw-2834	130	30	in	in	ADP
taxlaw-2834	130	31	2010	2010	NUM
taxlaw-2834	130	32	enacted	enact	VERB
taxlaw-2834	130	33	numerous	numerous	ADJ
taxlaw-2834	130	34	tax	tax	NOUN
taxlaw-2834	130	35	law	law	NOUN
taxlaw-2834	130	36	changes	change	NOUN
taxlaw-2834	130	37	and	and	CCONJ
taxlaw-2834	130	38	new	new	ADJ
taxlaw-2834	130	39	tax	tax	NOUN
taxlaw-2834	130	40	-	-	PUNCT
taxlaw-2834	130	41	related	relate	VERB
taxlaw-2834	130	42	programs	program	NOUN
taxlaw-2834	130	43	and	and	CCONJ
taxlaw-2834	130	44	enforcement	enforcement	NOUN
taxlaw-2834	130	45	initiatives	initiative	NOUN
taxlaw-2834	130	46	.	.	PUNCT
taxlaw-2834	130	47	.	.	PUNCT
taxlaw-2834	130	48	.	.	PUNCT
taxlaw-2834	130	49	.	.	PUNCT
taxlaw-2834	131	1	congress	congress	PROPN
taxlaw-2834	131	2	’s	’s	PART
taxlaw-2834	131	3	work	work	NOUN
taxlaw-2834	131	4	managed	manage	VERB
taxlaw-2834	131	5	to	to	PART
taxlaw-2834	131	6	leave	leave	VERB
taxlaw-2834	131	7	the	the	DET
taxlaw-2834	131	8	[	[	X
taxlaw-2834	131	9	irs	irs	X
taxlaw-2834	131	10	]	]	X
taxlaw-2834	131	11	with	with	ADP
taxlaw-2834	131	12	a	a	DET
taxlaw-2834	131	13	potentially	potentially	ADV
taxlaw-2834	131	14	overwhelming	overwhelming	ADJ
taxlaw-2834	131	15	slate	slate	NOUN
taxlaw-2834	131	16	of	of	ADP
taxlaw-2834	131	17	new	new	ADJ
taxlaw-2834	131	18	initiatives	initiative	NOUN
taxlaw-2834	131	19	to	to	PART
taxlaw-2834	131	20	administer	administer	VERB
taxlaw-2834	131	21	.	.	PUNCT
taxlaw-2834	131	22	”	"	PUNCT
taxlaw-2834	131	23	)	)	PUNCT
taxlaw-2834	131	24	.	.	PUNCT
taxlaw-2834	132	1	24	24	NUM
taxlaw-2834	132	2	see	see	VERB
taxlaw-2834	132	3	reuven	reuven	PROPN
taxlaw-2834	132	4	s.	s.	PROPN
taxlaw-2834	132	5	avi	avi	PROPN
taxlaw-2834	132	6	-	-	PUNCT
taxlaw-2834	132	7	yonah	yonah	ADJ
taxlaw-2834	132	8	,	,	PUNCT
taxlaw-2834	132	9	globalization	globalization	NOUN
taxlaw-2834	132	10	,	,	PUNCT
taxlaw-2834	132	11	tax	tax	NOUN
taxlaw-2834	132	12	competition	competition	NOUN
taxlaw-2834	132	13	,	,	PUNCT
taxlaw-2834	132	14	and	and	CCONJ
taxlaw-2834	132	15	the	the	DET
taxlaw-2834	132	16	fiscal	fiscal	ADJ
taxlaw-2834	132	17	crisis	crisis	NOUN
taxlaw-2834	132	18	of	of	ADP
taxlaw-2834	132	19	the	the	DET
taxlaw-2834	132	20	welfare	welfare	NOUN
taxlaw-2834	132	21	state	state	NOUN
taxlaw-2834	132	22	,	,	PUNCT
taxlaw-2834	132	23	113	113	NUM
taxlaw-2834	132	24	harv	harv	NOUN
taxlaw-2834	132	25	.	.	PUNCT
taxlaw-2834	133	1	l.	l.	PROPN
taxlaw-2834	133	2	rev	rev	PROPN
taxlaw-2834	133	3	.	.	PROPN
taxlaw-2834	133	4	1573	1573	NUM
taxlaw-2834	133	5	,	,	PUNCT
taxlaw-2834	133	6	1585	1585	NUM
taxlaw-2834	133	7	-	-	SYM
taxlaw-2834	133	8	86	86	NUM
taxlaw-2834	133	9	(	(	PUNCT
taxlaw-2834	133	10	2000	2000	NUM
taxlaw-2834	133	11	)	)	PUNCT
taxlaw-2834	133	12	(	(	PUNCT
taxlaw-2834	133	13	citing	cite	VERB
taxlaw-2834	133	14	studies	study	NOUN
taxlaw-2834	133	15	)	)	PUNCT
taxlaw-2834	133	16	;	;	PUNCT
taxlaw-2834	133	17	see	see	VERB
taxlaw-2834	133	18	also	also	ADV
taxlaw-2834	133	19	peter	peter	PROPN
taxlaw-2834	133	20	d.	d.	PROPN
taxlaw-2834	133	21	sutherland	sutherland	PROPN
taxlaw-2834	133	22	,	,	PUNCT
taxlaw-2834	133	23	sharing	share	VERB
taxlaw-2834	133	24	the	the	DET
taxlaw-2834	133	25	bounty	bounty	NOUN
taxlaw-2834	133	26	,	,	PUNCT
taxlaw-2834	133	27	the	the	DET
taxlaw-2834	133	28	banker	banker	NOUN
taxlaw-2834	133	29	,	,	PUNCT
taxlaw-2834	133	30	nov	nov	PROPN
taxlaw-2834	133	31	.	.	PROPN
taxlaw-2834	133	32	1998	1998	NUM
taxlaw-2834	133	33	,	,	PUNCT
taxlaw-2834	133	34	at	at	ADP
taxlaw-2834	133	35	16	16	NUM
taxlaw-2834	133	36	(	(	PUNCT
taxlaw-2834	133	37	estimating	estimate	VERB
taxlaw-2834	133	38	that	that	SCONJ
taxlaw-2834	133	39	international	international	ADJ
taxlaw-2834	133	40	capital	capital	NOUN
taxlaw-2834	133	41	flows	flow	NOUN
taxlaw-2834	133	42	exceed	exceed	VERB
taxlaw-2834	133	43	trade	trade	NOUN
taxlaw-2834	133	44	flows	flow	NOUN
taxlaw-2834	133	45	by	by	ADP
taxlaw-2834	133	46	60	60	NUM
taxlaw-2834	133	47	to	to	PART
taxlaw-2834	133	48	1	1	NUM
taxlaw-2834	133	49	)	)	PUNCT
taxlaw-2834	133	50	.	.	PUNCT
taxlaw-2834	134	1	25	25	NUM
taxlaw-2834	134	2	the	the	DET
taxlaw-2834	134	3	irs	irs	PROPN
taxlaw-2834	134	4	is	be	AUX
taxlaw-2834	134	5	embroiled	embroil	VERB
taxlaw-2834	134	6	in	in	ADP
taxlaw-2834	134	7	a	a	DET
taxlaw-2834	134	8	long	long	ADV
taxlaw-2834	134	9	-	-	PUNCT
taxlaw-2834	134	10	running	run	VERB
taxlaw-2834	134	11	effort	effort	NOUN
taxlaw-2834	134	12	to	to	PART
taxlaw-2834	134	13	crack	crack	VERB
taxlaw-2834	134	14	down	down	ADP
taxlaw-2834	134	15	on	on	ADP
taxlaw-2834	134	16	americans	americans	PROPN
taxlaw-2834	134	17	evading	evade	VERB
taxlaw-2834	134	18	u.s	u.s	PROPN
taxlaw-2834	134	19	.	.	PROPN
taxlaw-2834	134	20	taxes	taxis	NOUN
taxlaw-2834	134	21	through	through	ADP
taxlaw-2834	134	22	use	use	NOUN
taxlaw-2834	134	23	of	of	ADP
taxlaw-2834	134	24	undisclosed	undisclosed	ADJ
taxlaw-2834	134	25	foreign	foreign	ADJ
taxlaw-2834	134	26	bank	bank	NOUN
taxlaw-2834	134	27	accounts	account	NOUN
taxlaw-2834	134	28	.	.	PUNCT
taxlaw-2834	135	1	for	for	ADP
taxlaw-2834	135	2	part	part	NOUN
taxlaw-2834	135	3	of	of	ADP
taxlaw-2834	135	4	the	the	DET
taxlaw-2834	135	5	saga	saga	NOUN
taxlaw-2834	135	6	,	,	PUNCT
taxlaw-2834	135	7	see	see	VERB
taxlaw-2834	135	8	kathryn	kathryn	PROPN
taxlaw-2834	135	9	keneally	keneally	PROPN
taxlaw-2834	135	10	&	&	CCONJ
taxlaw-2834	135	11	charles	charles	PROPN
taxlaw-2834	135	12	p.	p.	PROPN
taxlaw-2834	135	13	rettig	rettig	PROPN
taxlaw-2834	135	14	,	,	PUNCT
taxlaw-2834	135	15	the	the	DET
taxlaw-2834	135	16	end	end	NOUN
taxlaw-2834	135	17	of	of	ADP
taxlaw-2834	135	18	an	an	DET
taxlaw-2834	135	19	era	era	NOUN
taxlaw-2834	135	20	:	:	PUNCT
taxlaw-2834	135	21	the	the	DET
taxlaw-2834	135	22	irs	irs	PROPN
taxlaw-2834	135	23	closes	close	VERB
taxlaw-2834	135	24	in	in	ADP
taxlaw-2834	135	25	on	on	ADP
taxlaw-2834	135	26	offshore	offshore	ADJ
taxlaw-2834	135	27	bank	bank	NOUN
taxlaw-2834	135	28	accounts	account	NOUN
taxlaw-2834	135	29	,	,	PUNCT
taxlaw-2834	135	30	j.	j.	PROPN
taxlaw-2834	135	31	tax	tax	PROPN
taxlaw-2834	135	32	prac	prac	PROPN
taxlaw-2834	135	33	.	.	PROPN
taxlaw-2834	135	34	&	&	CCONJ
taxlaw-2834	135	35	proc	proc	PROPN
taxlaw-2834	135	36	.	.	PROPN
taxlaw-2834	135	37	,	,	PUNCT
taxlaw-2834	135	38	apr.-may	apr.-may	PROPN
taxlaw-2834	135	39	2009	2009	NUM
taxlaw-2834	135	40	,	,	PUNCT
taxlaw-2834	135	41	at	at	ADP
taxlaw-2834	135	42	11	11	NUM
taxlaw-2834	135	43	.	.	X
taxlaw-2834	136	1	2016	2016	NUM
taxlaw-2834	136	2	]	]	PUNCT
taxlaw-2834	136	3	the	the	DET
taxlaw-2834	136	4	future	future	NOUN
taxlaw-2834	136	5	of	of	ADP
taxlaw-2834	136	6	american	american	PROPN
taxlaw-2834	136	7	tax	tax	PROPN
taxlaw-2834	136	8	administration	administration	NOUN
taxlaw-2834	136	9	11	11	NUM
taxlaw-2834	136	10	activity	activity	NOUN
taxlaw-2834	136	11	pose	pose	VERB
taxlaw-2834	136	12	challenging	challenge	VERB
taxlaw-2834	136	13	transfer	transfer	NOUN
taxlaw-2834	136	14	pricing,26	pricing,26	NOUN
taxlaw-2834	136	15	subpart	subpart	NOUN
taxlaw-2834	136	16	f,27	f,27	X
taxlaw-2834	136	17	sourcing,28	sourcing,28	NOUN
taxlaw-2834	136	18	foreign	foreign	ADJ
taxlaw-2834	136	19	tax	tax	NOUN
taxlaw-2834	136	20	credit,29	credit,29	NOUN
taxlaw-2834	136	21	and	and	CCONJ
taxlaw-2834	136	22	other	other	ADJ
taxlaw-2834	136	23	tax	tax	NOUN
taxlaw-2834	136	24	issues.30	issues.30	NOUN
taxlaw-2834	136	25	often	often	ADV
taxlaw-2834	136	26	these	these	DET
taxlaw-2834	136	27	issues	issue	NOUN
taxlaw-2834	136	28	involve	involve	VERB
taxlaw-2834	136	29	disparities	disparity	NOUN
taxlaw-2834	136	30	between	between	ADP
taxlaw-2834	136	31	u.s	u.s	PROPN
taxlaw-2834	136	32	.	.	PROPN
taxlaw-2834	136	33	and	and	CCONJ
taxlaw-2834	136	34	foreign	foreign	ADJ
taxlaw-2834	136	35	tax	tax	NOUN
taxlaw-2834	136	36	regimes	regime	NOUN
taxlaw-2834	136	37	or	or	CCONJ
taxlaw-2834	136	38	conflicting	conflicting	ADJ
taxlaw-2834	136	39	interpretations	interpretation	NOUN
taxlaw-2834	136	40	of	of	ADP
taxlaw-2834	136	41	bilateral	bilateral	ADJ
taxlaw-2834	136	42	tax	tax	NOUN
taxlaw-2834	136	43	treaties.31	treaties.31	NOUN
taxlaw-2834	136	44	the	the	DET
taxlaw-2834	136	45	united	united	PROPN
taxlaw-2834	136	46	states	states	PROPN
taxlaw-2834	136	47	has	have	AUX
taxlaw-2834	136	48	responded	respond	VERB
taxlaw-2834	136	49	to	to	ADP
taxlaw-2834	136	50	the	the	DET
taxlaw-2834	136	51	challenges	challenge	NOUN
taxlaw-2834	136	52	of	of	ADP
taxlaw-2834	136	53	cross	cross	ADJ
taxlaw-2834	136	54	-	-	ADJ
taxlaw-2834	136	55	border	border	ADJ
taxlaw-2834	136	56	tax	tax	NOUN
taxlaw-2834	136	57	issues	issue	NOUN
taxlaw-2834	136	58	through	through	ADP
taxlaw-2834	136	59	more	more	ADV
taxlaw-2834	136	60	aggressive	aggressive	ADJ
taxlaw-2834	136	61	use	use	NOUN
taxlaw-2834	136	62	of	of	ADP
taxlaw-2834	136	63	irs	irs	PROPN
taxlaw-2834	136	64	summonses,32	summonses,32	VERB
taxlaw-2834	136	65	information	information	PROPN
taxlaw-2834	136	66	exchange	exchange	NOUN
taxlaw-2834	136	67	provisions	provision	NOUN
taxlaw-2834	136	68	in	in	ADP
taxlaw-2834	136	69	tax	tax	NOUN
taxlaw-2834	136	70	treaties	treaty	NOUN
taxlaw-2834	136	71	and	and	CCONJ
taxlaw-2834	136	72	agreements,33	agreements,33	NOUN
taxlaw-2834	136	73	and	and	CCONJ
taxlaw-2834	136	74	an	an	DET
taxlaw-2834	136	75	expanding	expand	VERB
taxlaw-2834	136	76	array	array	NOUN
taxlaw-2834	136	77	of	of	ADP
taxlaw-2834	136	78	code	code	NOUN
taxlaw-2834	136	79	provisions.34	provisions.34	NOUN
taxlaw-2834	136	80	as	as	ADV
taxlaw-2834	136	81	necessary	necessary	ADJ
taxlaw-2834	136	82	as	as	SCONJ
taxlaw-2834	136	83	serious	serious	ADJ
taxlaw-2834	136	84	international	international	ADJ
taxlaw-2834	136	85	enforcement	enforcement	NOUN
taxlaw-2834	136	86	is	be	AUX
taxlaw-2834	136	87	,	,	PUNCT
taxlaw-2834	136	88	one	one	PRON
taxlaw-2834	136	89	must	must	AUX
taxlaw-2834	136	90	recognize	recognize	VERB
taxlaw-2834	136	91	its	its	PRON
taxlaw-2834	136	92	costs	cost	NOUN
taxlaw-2834	136	93	.	.	PUNCT
taxlaw-2834	137	1	because	because	SCONJ
taxlaw-2834	137	2	of	of	ADP
taxlaw-2834	137	3	distance	distance	NOUN
taxlaw-2834	137	4	,	,	PUNCT
taxlaw-2834	137	5	political	political	ADJ
taxlaw-2834	137	6	sensitivities	sensitivity	NOUN
taxlaw-2834	137	7	,	,	PUNCT
taxlaw-2834	137	8	and	and	CCONJ
taxlaw-2834	137	9	the	the	DET
taxlaw-2834	137	10	uncertainties	uncertainty	NOUN
taxlaw-2834	137	11	of	of	ADP
taxlaw-2834	137	12	where	where	SCONJ
taxlaw-2834	137	13	principal	principal	ADJ
taxlaw-2834	137	14	targets	target	NOUN
taxlaw-2834	137	15	are	be	AUX
taxlaw-2834	137	16	located	locate	VERB
taxlaw-2834	137	17	,	,	PUNCT
taxlaw-2834	137	18	overseas	overseas	ADJ
taxlaw-2834	137	19	efforts	effort	NOUN
taxlaw-2834	137	20	are	be	AUX
taxlaw-2834	137	21	more	more	ADJ
taxlaw-2834	137	22	time	time	NOUN
taxlaw-2834	137	23	-	-	PUNCT
taxlaw-2834	137	24	consuming	consume	VERB
taxlaw-2834	137	25	and	and	CCONJ
taxlaw-2834	137	26	expensive.35	expensive.35	VERB
taxlaw-2834	137	27	a	a	DET
taxlaw-2834	137	28	major	major	ADJ
taxlaw-2834	137	29	current	current	ADJ
taxlaw-2834	137	30	initiative	initiative	NOUN
taxlaw-2834	137	31	,	,	PUNCT
taxlaw-2834	137	32	the	the	DET
taxlaw-2834	137	33	foreign	foreign	ADJ
taxlaw-2834	137	34	account	account	NOUN
taxlaw-2834	137	35	tax	tax	NOUN
taxlaw-2834	137	36	compliance	compliance	NOUN
taxlaw-2834	137	37	act	act	NOUN
taxlaw-2834	137	38	(	(	PUNCT
taxlaw-2834	137	39	fatca	fatca	NOUN
taxlaw-2834	137	40	)	)	PUNCT
taxlaw-2834	137	41	,	,	PUNCT
taxlaw-2834	137	42	36	36	NUM
taxlaw-2834	137	43	is	be	AUX
taxlaw-2834	137	44	consuming	consume	VERB
taxlaw-2834	137	45	vast	vast	ADJ
taxlaw-2834	137	46	amounts	amount	NOUN
taxlaw-2834	137	47	of	of	ADP
taxlaw-2834	137	48	irs	irs	PROPN
taxlaw-2834	137	49	resources.37	resources.37	VERB
taxlaw-2834	137	50	3	3	NUM
taxlaw-2834	137	51	.	.	PUNCT
taxlaw-2834	137	52	increasing	increase	VERB
taxlaw-2834	137	53	non	non	ADJ
taxlaw-2834	137	54	-	-	ADJ
taxlaw-2834	137	55	revenue	revenue	ADJ
taxlaw-2834	137	56	responsibilities	responsibility	NOUN
taxlaw-2834	137	57	we	we	PRON
taxlaw-2834	137	58	think	think	VERB
taxlaw-2834	137	59	of	of	ADP
taxlaw-2834	137	60	the	the	DET
taxlaw-2834	137	61	irs	irs	PROPN
taxlaw-2834	137	62	as	as	ADP
taxlaw-2834	137	63	a	a	DET
taxlaw-2834	137	64	revenue	revenue	NOUN
taxlaw-2834	137	65	-	-	PUNCT
taxlaw-2834	137	66	raising	raise	VERB
taxlaw-2834	137	67	agency	agency	NOUN
taxlaw-2834	137	68	,	,	PUNCT
taxlaw-2834	137	69	but	but	CCONJ
taxlaw-2834	137	70	that	that	SCONJ
taxlaw-2834	137	71	monocular	monocular	ADJ
taxlaw-2834	137	72	image	image	NOUN
taxlaw-2834	137	73	does	do	AUX
taxlaw-2834	137	74	not	not	PART
taxlaw-2834	137	75	reflect	reflect	VERB
taxlaw-2834	137	76	current	current	ADJ
taxlaw-2834	137	77	reality	reality	NOUN
taxlaw-2834	137	78	.	.	PUNCT
taxlaw-2834	138	1	a	a	DET
taxlaw-2834	138	2	binocular	binocular	ADJ
taxlaw-2834	138	3	view	view	NOUN
taxlaw-2834	138	4	is	be	AUX
taxlaw-2834	138	5	more	more	ADV
taxlaw-2834	138	6	accurate	accurate	ADJ
taxlaw-2834	138	7	.	.	PUNCT
taxlaw-2834	139	1	the	the	DET
taxlaw-2834	139	2	irs	irs	PROPN
taxlaw-2834	139	3	collects	collect	VERB
taxlaw-2834	139	4	revenue	revenue	NOUN
taxlaw-2834	139	5	,	,	PUNCT
taxlaw-2834	139	6	to	to	PART
taxlaw-2834	139	7	be	be	AUX
taxlaw-2834	139	8	sure	sure	ADJ
taxlaw-2834	139	9	,	,	PUNCT
taxlaw-2834	139	10	but	but	CCONJ
taxlaw-2834	139	11	it	it	PRON
taxlaw-2834	139	12	also	also	ADV
taxlaw-2834	139	13	expends	expend	VERB
taxlaw-2834	139	14	a	a	DET
taxlaw-2834	139	15	substantial	substantial	ADJ
taxlaw-2834	139	16	part	part	NOUN
taxlaw-2834	139	17	of	of	ADP
taxlaw-2834	139	18	its	its	PRON
taxlaw-2834	139	19	energy	energy	NOUN
taxlaw-2834	139	20	,	,	PUNCT
taxlaw-2834	139	21	money	money	NOUN
taxlaw-2834	139	22	,	,	PUNCT
taxlaw-2834	139	23	and	and	CCONJ
taxlaw-2834	139	24	human	human	ADJ
taxlaw-2834	139	25	resources	resource	NOUN
taxlaw-2834	139	26	on	on	ADP
taxlaw-2834	139	27	administering	administer	VERB
taxlaw-2834	139	28	a	a	DET
taxlaw-2834	139	29	host	host	NOUN
taxlaw-2834	139	30	of	of	ADP
taxlaw-2834	139	31	initiatives	initiative	NOUN
taxlaw-2834	139	32	having	have	VERB
taxlaw-2834	139	33	no	no	DET
taxlaw-2834	139	34	essential	essential	ADJ
taxlaw-2834	139	35	connection	connection	NOUN
taxlaw-2834	139	36	with	with	ADP
taxlaw-2834	139	37	its	its	PRON
taxlaw-2834	139	38	revenue	revenue	NOUN
taxlaw-2834	139	39	functions.38	functions.38	NOUN
taxlaw-2834	139	40	for	for	ADP
taxlaw-2834	139	41	example	example	NOUN
taxlaw-2834	139	42	:	:	PUNCT
taxlaw-2834	139	43	the	the	DET
taxlaw-2834	139	44	continual	continual	ADJ
taxlaw-2834	139	45	enactment	enactment	NOUN
taxlaw-2834	139	46	of	of	ADP
taxlaw-2834	139	47	targeted	target	VERB
taxlaw-2834	139	48	tax	tax	NOUN
taxlaw-2834	139	49	provisions	provision	NOUN
taxlaw-2834	139	50	leaves	leave	VERB
taxlaw-2834	139	51	the	the	DET
taxlaw-2834	139	52	irs	irs	PROPN
taxlaw-2834	139	53	with	with	ADP
taxlaw-2834	139	54	responsibility	responsibility	NOUN
taxlaw-2834	139	55	for	for	ADP
taxlaw-2834	139	56	the	the	DET
taxlaw-2834	139	57	administration	administration	NOUN
taxlaw-2834	139	58	of	of	ADP
taxlaw-2834	139	59	policies	policy	NOUN
taxlaw-2834	139	60	aimed	aim	VERB
taxlaw-2834	139	61	at	at	ADP
taxlaw-2834	139	62	the	the	DET
taxlaw-2834	139	63	environment	environment	NOUN
taxlaw-2834	139	64	,	,	PUNCT
taxlaw-2834	139	65	conservation	conservation	NOUN
taxlaw-2834	139	66	,	,	PUNCT
taxlaw-2834	139	67	green	green	ADJ
taxlaw-2834	139	68	energy	energy	NOUN
taxlaw-2834	139	69	,	,	PUNCT
taxlaw-2834	139	70	manufacturing	manufacturing	NOUN
taxlaw-2834	139	71	,	,	PUNCT
taxlaw-2834	139	72	innovation	innovation	NOUN
taxlaw-2834	139	73	,	,	PUNCT
taxlaw-2834	139	74	education	education	NOUN
taxlaw-2834	139	75	,	,	PUNCT
taxlaw-2834	139	76	saving	saving	NOUN
taxlaw-2834	139	77	,	,	PUNCT
taxlaw-2834	139	78	retirement	retirement	NOUN
taxlaw-2834	139	79	,	,	PUNCT
taxlaw-2834	139	80	health	health	NOUN
taxlaw-2834	139	81	care	care	NOUN
taxlaw-2834	139	82	,	,	PUNCT
taxlaw-2834	139	83	child	child	NOUN
taxlaw-2834	139	84	care	care	NOUN
taxlaw-2834	139	85	,	,	PUNCT
taxlaw-2834	139	86	welfare	welfare	NOUN
taxlaw-2834	139	87	,	,	PUNCT
taxlaw-2834	139	88	corporate	corporate	ADJ
taxlaw-2834	139	89	governance	governance	NOUN
taxlaw-2834	139	90	,	,	PUNCT
taxlaw-2834	139	91	export	export	NOUN
taxlaw-2834	139	92	promotion	promotion	NOUN
taxlaw-2834	139	93	,	,	PUNCT
taxlaw-2834	139	94	charitable	charitable	ADJ
taxlaw-2834	139	95	giving	giving	NOUN
taxlaw-2834	139	96	,	,	PUNCT
taxlaw-2834	139	97	governance	governance	NOUN
taxlaw-2834	139	98	of	of	ADP
taxlaw-2834	139	99	tax	tax	NOUN
taxlaw-2834	139	100	exempt	exempt	ADJ
taxlaw-2834	139	101	organizations	organization	NOUN
taxlaw-2834	139	102	,	,	PUNCT
taxlaw-2834	139	103	and	and	CCONJ
taxlaw-2834	139	104	economic	economic	ADJ
taxlaw-2834	139	105	development	development	NOUN
taxlaw-2834	139	106	,	,	PUNCT
taxlaw-2834	139	107	to	to	PART
taxlaw-2834	139	108	name	name	VERB
taxlaw-2834	139	109	a	a	DET
taxlaw-2834	139	110	few.39	few.39	NOUN
taxlaw-2834	139	111	26	26	NUM
taxlaw-2834	139	112	i.r.c	i.r.c	NOUN
taxlaw-2834	139	113	.	.	PUNCT
taxlaw-2834	140	1	§	§	PROPN
taxlaw-2834	140	2	482	482	NUM
taxlaw-2834	140	3	.	.	PROPN
taxlaw-2834	140	4	27	27	NUM
taxlaw-2834	140	5	i.r.c	i.r.c	NOUN
taxlaw-2834	140	6	.	.	PUNCT
taxlaw-2834	141	1	§	§	PROPN
taxlaw-2834	141	2	§	§	PROPN
taxlaw-2834	141	3	951	951	NUM
taxlaw-2834	141	4	-	-	SYM
taxlaw-2834	141	5	964	964	NUM
taxlaw-2834	141	6	.	.	PUNCT
taxlaw-2834	141	7	28	28	NUM
taxlaw-2834	141	8	i.r.c	i.r.c	NOUN
taxlaw-2834	141	9	.	.	PUNCT
taxlaw-2834	142	1	§	§	PROPN
taxlaw-2834	142	2	§	§	PROPN
taxlaw-2834	142	3	861	861	NUM
taxlaw-2834	142	4	-	-	SYM
taxlaw-2834	142	5	865	865	NUM
taxlaw-2834	142	6	.	.	NOUN
taxlaw-2834	142	7	29	29	NUM
taxlaw-2834	142	8	i.r.c	i.r.c	NOUN
taxlaw-2834	142	9	.	.	PUNCT
taxlaw-2834	143	1	§	§	PROPN
taxlaw-2834	143	2	§	§	PROPN
taxlaw-2834	143	3	901	901	NUM
taxlaw-2834	143	4	-	-	SYM
taxlaw-2834	143	5	909	909	NUM
taxlaw-2834	143	6	.	.	PUNCT
taxlaw-2834	143	7	30	30	NUM
taxlaw-2834	143	8	see	see	VERB
taxlaw-2834	143	9	,	,	PUNCT
taxlaw-2834	143	10	e.g.	e.g.	ADV
taxlaw-2834	143	11	,	,	PUNCT
taxlaw-2834	143	12	yariv	yariv	NOUN
taxlaw-2834	143	13	brauner	brauner	NOUN
taxlaw-2834	143	14	,	,	PUNCT
taxlaw-2834	143	15	an	an	DET
taxlaw-2834	143	16	international	international	ADJ
taxlaw-2834	143	17	tax	tax	NOUN
taxlaw-2834	143	18	regime	regime	NOUN
taxlaw-2834	143	19	in	in	ADP
taxlaw-2834	143	20	crystallization	crystallization	NOUN
taxlaw-2834	143	21	,	,	PUNCT
taxlaw-2834	143	22	56	56	NUM
taxlaw-2834	143	23	tax	tax	NOUN
taxlaw-2834	143	24	l.	l.	PROPN
taxlaw-2834	143	25	rev	rev	PROPN
taxlaw-2834	143	26	.	.	PROPN
taxlaw-2834	143	27	259	259	NUM
taxlaw-2834	143	28	(	(	PUNCT
taxlaw-2834	143	29	2003	2003	NUM
taxlaw-2834	143	30	)	)	PUNCT
taxlaw-2834	143	31	;	;	PUNCT
taxlaw-2834	143	32	diane	diane	NOUN
taxlaw-2834	143	33	m.	m.	NOUN
taxlaw-2834	143	34	ring	ring	NOUN
taxlaw-2834	143	35	,	,	PUNCT
taxlaw-2834	143	36	one	one	NUM
taxlaw-2834	143	37	nation	nation	NOUN
taxlaw-2834	143	38	among	among	ADP
taxlaw-2834	143	39	many	many	ADJ
taxlaw-2834	143	40	:	:	PUNCT
taxlaw-2834	143	41	policy	policy	NOUN
taxlaw-2834	143	42	implications	implication	NOUN
taxlaw-2834	143	43	of	of	ADP
taxlaw-2834	143	44	cross	cross	ADJ
taxlaw-2834	143	45	-	-	ADJ
taxlaw-2834	143	46	border	border	ADJ
taxlaw-2834	143	47	arbitrage	arbitrage	NOUN
taxlaw-2834	143	48	,	,	PUNCT
taxlaw-2834	143	49	44	44	NUM
taxlaw-2834	143	50	b.c	b.c	PROPN
taxlaw-2834	143	51	.	.	PROPN
taxlaw-2834	143	52	l.	l.	PROPN
taxlaw-2834	143	53	rev	rev	PROPN
taxlaw-2834	143	54	.	.	PROPN
taxlaw-2834	143	55	79	79	NUM
taxlaw-2834	143	56	(	(	PUNCT
taxlaw-2834	143	57	2002	2002	NUM
taxlaw-2834	143	58	)	)	PUNCT
taxlaw-2834	143	59	.	.	PUNCT
taxlaw-2834	144	1	31	31	NUM
taxlaw-2834	144	2	see	see	VERB
taxlaw-2834	144	3	,	,	PUNCT
taxlaw-2834	144	4	e.g.	e.g.	ADV
taxlaw-2834	144	5	,	,	PUNCT
taxlaw-2834	144	6	s.	s.	PROPN
taxlaw-2834	144	7	rep	rep	PROPN
taxlaw-2834	144	8	.	.	PROPN
taxlaw-2834	144	9	445	445	NUM
taxlaw-2834	144	10	,	,	PUNCT
taxlaw-2834	144	11	100th	100th	ADJ
taxlaw-2834	144	12	cong	cong	NOUN
taxlaw-2834	144	13	.	.	PROPN
taxlaw-2834	144	14	,	,	PUNCT
taxlaw-2834	144	15	2d	2d	PROPN
taxlaw-2834	144	16	sess	sess	NOUN
taxlaw-2834	144	17	.	.	PUNCT
taxlaw-2834	145	1	pt	pt	PROPN
taxlaw-2834	145	2	.	.	PROPN
taxlaw-2834	145	3	xii	xii	PROPN
taxlaw-2834	145	4	h1	h1	PROPN
taxlaw-2834	145	5	,	,	PUNCT
taxlaw-2834	145	6	technical	technical	ADJ
taxlaw-2834	145	7	corrections	correction	NOUN
taxlaw-2834	145	8	to	to	ADP
taxlaw-2834	145	9	the	the	DET
taxlaw-2834	145	10	tax	tax	NOUN
taxlaw-2834	145	11	reform	reform	NOUN
taxlaw-2834	145	12	act	act	NOUN
taxlaw-2834	145	13	of	of	ADP
taxlaw-2834	145	14	1986	1986	NUM
taxlaw-2834	145	15	(	(	PUNCT
taxlaw-2834	145	16	discussing	discuss	VERB
taxlaw-2834	145	17	the	the	DET
taxlaw-2834	145	18	relationship	relationship	NOUN
taxlaw-2834	145	19	between	between	ADP
taxlaw-2834	145	20	u.s	u.s	PROPN
taxlaw-2834	145	21	.	.	PROPN
taxlaw-2834	145	22	tax	tax	NOUN
taxlaw-2834	145	23	treaties	treaty	NOUN
taxlaw-2834	145	24	and	and	CCONJ
taxlaw-2834	145	25	the	the	DET
taxlaw-2834	145	26	code	code	NOUN
taxlaw-2834	145	27	)	)	PUNCT
taxlaw-2834	145	28	.	.	PUNCT
taxlaw-2834	146	1	32	32	NUM
taxlaw-2834	146	2	see	see	VERB
taxlaw-2834	146	3	,	,	PUNCT
taxlaw-2834	146	4	e.g.	e.g.	ADV
taxlaw-2834	146	5	,	,	PUNCT
taxlaw-2834	146	6	united	united	PROPN
taxlaw-2834	146	7	states	states	PROPN
taxlaw-2834	146	8	v.	v.	ADP
taxlaw-2834	146	9	bank	bank	PROPN
taxlaw-2834	146	10	of	of	ADP
taxlaw-2834	146	11	nova	nova	PROPN
taxlaw-2834	146	12	scotia	scotia	PROPN
taxlaw-2834	146	13	,	,	PUNCT
taxlaw-2834	146	14	691	691	NUM
taxlaw-2834	146	15	f.2d	f.2d	NOUN
taxlaw-2834	146	16	1384	1384	NUM
taxlaw-2834	146	17	(	(	PUNCT
taxlaw-2834	146	18	11th	11th	ADJ
taxlaw-2834	146	19	cir	cir	NOUN
taxlaw-2834	146	20	.	.	PROPN
taxlaw-2834	146	21	1982	1982	NUM
taxlaw-2834	146	22	)	)	PUNCT
taxlaw-2834	146	23	,	,	PUNCT
taxlaw-2834	146	24	cert	cert	PROPN
taxlaw-2834	146	25	.	.	PUNCT
taxlaw-2834	147	1	denied	deny	VERB
taxlaw-2834	147	2	,	,	PUNCT
taxlaw-2834	147	3	462	462	NUM
taxlaw-2834	147	4	u.s	u.s	PROPN
taxlaw-2834	147	5	.	.	PROPN
taxlaw-2834	147	6	1119	1119	NUM
taxlaw-2834	147	7	(	(	PUNCT
taxlaw-2834	147	8	1983	1983	NUM
taxlaw-2834	147	9	)	)	PUNCT
taxlaw-2834	147	10	,	,	PUNCT
taxlaw-2834	147	11	further	further	ADJ
taxlaw-2834	147	12	proceedings	proceeding	NOUN
taxlaw-2834	147	13	,	,	PUNCT
taxlaw-2834	147	14	722	722	NUM
taxlaw-2834	147	15	f.2d	f.2d	NUM
taxlaw-2834	147	16	657	657	NUM
taxlaw-2834	147	17	(	(	PUNCT
taxlaw-2834	147	18	11th	11th	ADJ
taxlaw-2834	147	19	cir	cir	NOUN
taxlaw-2834	147	20	.	.	PROPN
taxlaw-2834	147	21	1983	1983	NUM
taxlaw-2834	147	22	)	)	PUNCT
taxlaw-2834	147	23	,	,	PUNCT
taxlaw-2834	147	24	appeal	appeal	VERB
taxlaw-2834	147	25	after	after	ADP
taxlaw-2834	147	26	remand	remand	NOUN
taxlaw-2834	147	27	,	,	PUNCT
taxlaw-2834	147	28	740	740	NUM
taxlaw-2834	147	29	f.2d	f.2d	ADP
taxlaw-2834	147	30	817	817	NUM
taxlaw-2834	147	31	(	(	PUNCT
taxlaw-2834	147	32	11th	11th	ADJ
taxlaw-2834	147	33	cir	cir	NOUN
taxlaw-2834	147	34	.	.	PUNCT
taxlaw-2834	147	35	1984	1984	NUM
taxlaw-2834	147	36	)	)	PUNCT
taxlaw-2834	147	37	,	,	PUNCT
taxlaw-2834	147	38	cert	cert	PROPN
taxlaw-2834	147	39	.	.	PUNCT
taxlaw-2834	148	1	denied	deny	VERB
taxlaw-2834	148	2	,	,	PUNCT
taxlaw-2834	148	3	469	469	NUM
taxlaw-2834	148	4	u.s	u.s	PROPN
taxlaw-2834	148	5	.	.	PROPN
taxlaw-2834	148	6	1106	1106	NUM
taxlaw-2834	148	7	(	(	PUNCT
taxlaw-2834	148	8	1985	1985	NUM
taxlaw-2834	148	9	)	)	PUNCT
taxlaw-2834	148	10	.	.	PUNCT
taxlaw-2834	149	1	33	33	NUM
taxlaw-2834	149	2	for	for	ADP
taxlaw-2834	149	3	example	example	NOUN
taxlaw-2834	149	4	,	,	PUNCT
taxlaw-2834	149	5	article	article	NOUN
taxlaw-2834	149	6	26	26	NUM
taxlaw-2834	149	7	of	of	ADP
taxlaw-2834	149	8	the	the	DET
taxlaw-2834	149	9	u.s	u.s	PROPN
taxlaw-2834	149	10	.	.	PROPN
taxlaw-2834	149	11	model	model	PROPN
taxlaw-2834	149	12	income	income	PROPN
taxlaw-2834	149	13	tax	tax	NOUN
taxlaw-2834	149	14	treaty	treaty	NOUN
taxlaw-2834	149	15	provides	provide	VERB
taxlaw-2834	149	16	for	for	ADP
taxlaw-2834	149	17	exchange	exchange	NOUN
taxlaw-2834	149	18	of	of	ADP
taxlaw-2834	149	19	information	information	NOUN
taxlaw-2834	149	20	and	and	CCONJ
taxlaw-2834	149	21	administrative	administrative	ADJ
taxlaw-2834	149	22	assistance	assistance	NOUN
taxlaw-2834	149	23	between	between	ADP
taxlaw-2834	149	24	the	the	DET
taxlaw-2834	149	25	irs	irs	PROPN
taxlaw-2834	149	26	and	and	CCONJ
taxlaw-2834	149	27	the	the	DET
taxlaw-2834	149	28	treaty	treaty	NOUN
taxlaw-2834	149	29	partner	partner	NOUN
taxlaw-2834	149	30	’s	’s	PART
taxlaw-2834	149	31	tax	tax	NOUN
taxlaw-2834	149	32	authority	authority	NOUN
taxlaw-2834	149	33	.	.	PUNCT
taxlaw-2834	150	1	the	the	DET
taxlaw-2834	150	2	united	united	PROPN
taxlaw-2834	150	3	states	states	PROPN
taxlaw-2834	150	4	has	have	VERB
taxlaw-2834	150	5	tax	tax	NOUN
taxlaw-2834	150	6	treaties	treaty	NOUN
taxlaw-2834	150	7	of	of	ADP
taxlaw-2834	150	8	varying	vary	VERB
taxlaw-2834	150	9	degrees	degree	NOUN
taxlaw-2834	150	10	of	of	ADP
taxlaw-2834	150	11	coverage	coverage	NOUN
taxlaw-2834	150	12	with	with	ADP
taxlaw-2834	150	13	approximately	approximately	ADV
taxlaw-2834	150	14	70	70	NUM
taxlaw-2834	150	15	other	other	ADJ
taxlaw-2834	150	16	countries	country	NOUN
taxlaw-2834	150	17	.	.	PUNCT
taxlaw-2834	151	1	34	34	NUM
taxlaw-2834	151	2	see	see	VERB
taxlaw-2834	151	3	,	,	PUNCT
taxlaw-2834	151	4	e.g.	e.g.	ADV
taxlaw-2834	151	5	,	,	PUNCT
taxlaw-2834	151	6	i.r.c	i.r.c	NOUN
taxlaw-2834	151	7	.	.	PUNCT
taxlaw-2834	152	1	§	§	PROPN
taxlaw-2834	152	2	§	§	PROPN
taxlaw-2834	152	3	982	982	NUM
taxlaw-2834	152	4	(	(	PUNCT
taxlaw-2834	152	5	formal	formal	ADJ
taxlaw-2834	152	6	document	document	NOUN
taxlaw-2834	152	7	requests	request	NOUN
taxlaw-2834	152	8	)	)	PUNCT
taxlaw-2834	152	9	,	,	PUNCT
taxlaw-2834	152	10	6038a	6038a	NUM
taxlaw-2834	152	11	(	(	PUNCT
taxlaw-2834	152	12	information	information	NOUN
taxlaw-2834	152	13	as	as	ADP
taxlaw-2834	152	14	to	to	ADP
taxlaw-2834	152	15	certain	certain	ADJ
taxlaw-2834	152	16	foreignowned	foreignowned	ADJ
taxlaw-2834	152	17	corporations	corporation	NOUN
taxlaw-2834	152	18	)	)	PUNCT
taxlaw-2834	152	19	&	&	CCONJ
taxlaw-2834	152	20	6038c	6038c	NUM
taxlaw-2834	152	21	(	(	PUNCT
taxlaw-2834	152	22	information	information	NOUN
taxlaw-2834	152	23	with	with	ADP
taxlaw-2834	152	24	respect	respect	NOUN
taxlaw-2834	152	25	to	to	ADP
taxlaw-2834	152	26	foreign	foreign	ADJ
taxlaw-2834	152	27	corporations	corporation	NOUN
taxlaw-2834	152	28	engaged	engage	VERB
taxlaw-2834	152	29	in	in	ADP
taxlaw-2834	152	30	u.s	u.s	PROPN
taxlaw-2834	152	31	.	.	PROPN
taxlaw-2834	152	32	business	business	NOUN
taxlaw-2834	152	33	)	)	PUNCT
taxlaw-2834	152	34	.	.	PUNCT
taxlaw-2834	153	1	for	for	ADP
taxlaw-2834	153	2	discussion	discussion	NOUN
taxlaw-2834	153	3	of	of	ADP
taxlaw-2834	153	4	these	these	DET
taxlaw-2834	153	5	and	and	CCONJ
taxlaw-2834	153	6	other	other	ADJ
taxlaw-2834	153	7	devices	device	NOUN
taxlaw-2834	153	8	,	,	PUNCT
taxlaw-2834	153	9	see	see	VERB
taxlaw-2834	153	10	john	john	PROPN
taxlaw-2834	153	11	a.	a.	PROPN
taxlaw-2834	153	12	townsend	townsend	PROPN
taxlaw-2834	153	13	,	,	PUNCT
taxlaw-2834	153	14	larry	larry	PROPN
taxlaw-2834	153	15	a.	a.	PROPN
taxlaw-2834	153	16	campagna	campagna	PROPN
taxlaw-2834	153	17	,	,	PUNCT
taxlaw-2834	153	18	steve	steve	PROPN
taxlaw-2834	153	19	johnson	johnson	PROPN
taxlaw-2834	153	20	&	&	CCONJ
taxlaw-2834	153	21	scott	scott	PROPN
taxlaw-2834	153	22	a.	a.	PROPN
taxlaw-2834	153	23	schumacher	schumacher	PROPN
taxlaw-2834	153	24	,	,	PUNCT
taxlaw-2834	153	25	tax	tax	NOUN
taxlaw-2834	153	26	crimes	crime	NOUN
taxlaw-2834	153	27	327	327	NUM
taxlaw-2834	153	28	-	-	SYM
taxlaw-2834	153	29	30	30	NUM
taxlaw-2834	153	30	(	(	PUNCT
taxlaw-2834	153	31	2d	2d	NUM
taxlaw-2834	153	32	ed	ed	NOUN
taxlaw-2834	153	33	.	.	PROPN
taxlaw-2834	153	34	2015	2015	NUM
taxlaw-2834	153	35	)	)	PUNCT
taxlaw-2834	153	36	.	.	PUNCT
taxlaw-2834	154	1	35	35	NUM
taxlaw-2834	154	2	see	see	VERB
taxlaw-2834	154	3	,	,	PUNCT
taxlaw-2834	154	4	e.g.	e.g.	ADV
taxlaw-2834	154	5	,	,	PUNCT
taxlaw-2834	154	6	u.s	u.s	PROPN
taxlaw-2834	154	7	.	.	PROPN
taxlaw-2834	154	8	dep’t	dep’t	NOUN
taxlaw-2834	154	9	of	of	ADP
taxlaw-2834	154	10	state	state	PROPN
taxlaw-2834	154	11	circular	circular	ADJ
taxlaw-2834	154	12	,	,	PUNCT
taxlaw-2834	154	13	obtaining	obtain	VERB
taxlaw-2834	154	14	evidence	evidence	NOUN
taxlaw-2834	154	15	abroad	abroad	ADV
taxlaw-2834	154	16	,	,	PUNCT
taxlaw-2834	154	17	739	739	NUM
taxlaw-2834	154	18	pli	pli	PROPN
taxlaw-2834	154	19	/	/	PUNCT
taxlaw-2834	154	20	lit	light	VERB
taxlaw-2834	154	21	1095	1095	NUM
taxlaw-2834	154	22	,	,	PUNCT
taxlaw-2834	154	23	1098	1098	NUM
taxlaw-2834	154	24	(	(	PUNCT
taxlaw-2834	154	25	2006	2006	NUM
taxlaw-2834	154	26	)	)	PUNCT
taxlaw-2834	154	27	.	.	PUNCT
taxlaw-2834	155	1	36	36	NUM
taxlaw-2834	155	2	pub	pub	NOUN
taxlaw-2834	155	3	.	.	PUNCT
taxlaw-2834	156	1	l.	l.	PROPN
taxlaw-2834	156	2	no	no	INTJ
taxlaw-2834	156	3	.	.	PROPN
taxlaw-2834	157	1	111	111	NUM
taxlaw-2834	157	2	-	-	SYM
taxlaw-2834	157	3	147	147	NUM
taxlaw-2834	157	4	,	,	PUNCT
taxlaw-2834	157	5	124	124	NUM
taxlaw-2834	157	6	stat	stat	NOUN
taxlaw-2834	157	7	.	.	PUNCT
taxlaw-2834	158	1	71	71	NUM
taxlaw-2834	158	2	,	,	PUNCT
taxlaw-2834	158	3	97	97	NUM
taxlaw-2834	158	4	(	(	PUNCT
taxlaw-2834	158	5	codified	codify	VERB
taxlaw-2834	158	6	at	at	ADP
taxlaw-2834	158	7	irc	irc	PROPN
taxlaw-2834	158	8	§	§	PROPN
taxlaw-2834	158	9	§	§	PROPN
taxlaw-2834	158	10	1471	1471	NUM
taxlaw-2834	158	11	et	et	NOUN
taxlaw-2834	158	12	seq	seq	PROPN
taxlaw-2834	158	13	.	.	PUNCT
taxlaw-2834	158	14	)	)	PUNCT
taxlaw-2834	158	15	.	.	PUNCT
taxlaw-2834	159	1	37	37	NUM
taxlaw-2834	159	2	see	see	VERB
taxlaw-2834	159	3	,	,	PUNCT
taxlaw-2834	159	4	e.g.	e.g.	ADV
taxlaw-2834	159	5	,	,	PUNCT
taxlaw-2834	159	6	seven	seven	NUM
taxlaw-2834	159	7	commissioners	commissioner	NOUN
taxlaw-2834	159	8	letter	letter	VERB
taxlaw-2834	159	9	,	,	PUNCT
taxlaw-2834	159	10	supra	supra	PROPN
taxlaw-2834	159	11	note	note	NOUN
taxlaw-2834	159	12	14	14	NUM
taxlaw-2834	159	13	,	,	PUNCT
taxlaw-2834	159	14	at	at	ADP
taxlaw-2834	159	15	3	3	NUM
taxlaw-2834	159	16	.	.	NOUN
taxlaw-2834	159	17	38	38	NUM
taxlaw-2834	159	18	see	see	NOUN
taxlaw-2834	159	19	,	,	PUNCT
taxlaw-2834	159	20	e.g.	e.g.	ADV
taxlaw-2834	159	21	,	,	PUNCT
taxlaw-2834	159	22	kristin	kristin	PROPN
taxlaw-2834	159	23	e.	e.	PROPN
taxlaw-2834	159	24	hickman	hickman	PROPN
taxlaw-2834	159	25	,	,	PUNCT
taxlaw-2834	159	26	administering	administer	VERB
taxlaw-2834	159	27	the	the	DET
taxlaw-2834	159	28	tax	tax	NOUN
taxlaw-2834	159	29	system	system	NOUN
taxlaw-2834	159	30	we	we	PRON
taxlaw-2834	159	31	have	have	VERB
taxlaw-2834	159	32	,	,	PUNCT
taxlaw-2834	159	33	63	63	NUM
taxlaw-2834	159	34	duke	duke	PROPN
taxlaw-2834	159	35	l.j	l.j	PROPN
taxlaw-2834	159	36	.	.	PROPN
taxlaw-2834	159	37	1717	1717	NUM
taxlaw-2834	159	38	(	(	PUNCT
taxlaw-2834	159	39	2014	2014	NUM
taxlaw-2834	159	40	)	)	PUNCT
taxlaw-2834	159	41	.	.	PUNCT
taxlaw-2834	160	1	39	39	NUM
taxlaw-2834	160	2	pamela	pamela	PROPN
taxlaw-2834	160	3	f.	f.	PROPN
taxlaw-2834	160	4	olson	olson	PROPN
taxlaw-2834	160	5	,	,	PUNCT
taxlaw-2834	160	6	woodworth	woodworth	PROPN
taxlaw-2834	160	7	memorial	memorial	ADJ
taxlaw-2834	160	8	lecture	lecture	NOUN
taxlaw-2834	160	9	:	:	PUNCT
taxlaw-2834	160	10	and	and	CCONJ
taxlaw-2834	160	11	then	then	ADV
taxlaw-2834	160	12	cnut	cnut	PROPN
taxlaw-2834	160	13	told	tell	VERB
taxlaw-2834	160	14	regan	regan	PROPN
taxlaw-2834	160	15	.	.	PUNCT
taxlaw-2834	160	16	.	.	PUNCT
taxlaw-2834	160	17	.	.	PUNCT
taxlaw-2834	161	1	lessons	lesson	NOUN
taxlaw-2834	161	2	from	from	ADP
taxlaw-2834	161	3	the	the	DET
taxlaw-2834	161	4	tax	tax	NOUN
taxlaw-2834	161	5	reform	reform	NOUN
taxlaw-2834	161	6	act	act	NOUN
taxlaw-2834	161	7	of	of	ADP
taxlaw-2834	161	8	1986	1986	NUM
taxlaw-2834	161	9	,	,	PUNCT
taxlaw-2834	161	10	38	38	NUM
taxlaw-2834	161	11	ohio	ohio	PROPN
taxlaw-2834	161	12	n.u	n.u	PROPN
taxlaw-2834	161	13	.	.	PROPN
taxlaw-2834	161	14	l.	l.	PROPN
taxlaw-2834	161	15	rev	rev	PROPN
taxlaw-2834	161	16	.	.	PROPN
taxlaw-2834	161	17	1	1	NUM
taxlaw-2834	161	18	,	,	PUNCT
taxlaw-2834	161	19	12	12	NUM
taxlaw-2834	161	20	-	-	SYM
taxlaw-2834	161	21	13	13	NUM
taxlaw-2834	161	22	(	(	PUNCT
taxlaw-2834	161	23	2011	2011	NUM
taxlaw-2834	161	24	)	)	PUNCT
taxlaw-2834	161	25	(	(	PUNCT
taxlaw-2834	161	26	citations	citation	NOUN
taxlaw-2834	161	27	omitted	omit	VERB
taxlaw-2834	161	28	)	)	PUNCT
taxlaw-2834	161	29	;	;	PUNCT
taxlaw-2834	161	30	see	see	VERB
taxlaw-2834	161	31	also	also	ADV
taxlaw-2834	161	32	lawrence	lawrence	PROPN
taxlaw-2834	161	33	b.	b.	PROPN
taxlaw-2834	161	34	gibbs	gibbs	PROPN
taxlaw-2834	161	35	,	,	PUNCT
taxlaw-2834	161	36	loving	love	VERB
taxlaw-2834	161	37	v.	v.	ADP
taxlaw-2834	161	38	irs	irs	PROPN
taxlaw-2834	161	39	:	:	PUNCT
taxlaw-2834	161	40	treasury	treasury	PROPN
taxlaw-2834	161	41	’s	’s	PART
taxlaw-2834	161	42	authority	authority	NOUN
taxlaw-2834	161	43	to	to	PART
taxlaw-2834	161	44	regulate	regulate	VERB
taxlaw-2834	161	45	tax	tax	NOUN
taxlaw-2834	161	46	return	return	NOUN
taxlaw-2834	161	47	preparers	preparer	NOUN
taxlaw-2834	161	48	,	,	PUNCT
taxlaw-2834	161	49	tax	tax	NOUN
taxlaw-2834	161	50	notes	note	NOUN
taxlaw-2834	161	51	,	,	PUNCT
taxlaw-2834	161	52	oct	oct	PROPN
taxlaw-2834	161	53	.	.	PROPN
taxlaw-2834	161	54	21	21	NUM
taxlaw-2834	161	55	,	,	PUNCT
taxlaw-2834	161	56	2013	2013	NUM
taxlaw-2834	161	57	,	,	PUNCT
taxlaw-2834	161	58	at	at	ADP
taxlaw-2834	161	59	331	331	NUM
taxlaw-2834	161	60	,	,	PUNCT
taxlaw-2834	161	61	334	334	NUM
taxlaw-2834	161	62	(	(	PUNCT
taxlaw-2834	161	63	“	"	PUNCT
taxlaw-2834	161	64	one	one	NUM
taxlaw-2834	161	65	of	of	ADP
taxlaw-2834	161	66	the	the	DET
taxlaw-2834	161	67	biggest	big	ADJ
taxlaw-2834	161	68	changes	change	NOUN
taxlaw-2834	161	69	in	in	ADP
taxlaw-2834	161	70	the	the	DET
taxlaw-2834	161	71	federal	federal	ADJ
taxlaw-2834	161	72	tax	tax	NOUN
taxlaw-2834	161	73	area	area	NOUN
taxlaw-2834	161	74	in	in	ADP
taxlaw-2834	161	75	the	the	DET
taxlaw-2834	161	76	last	last	ADJ
taxlaw-2834	161	77	twenty	twenty	NUM
taxlaw-2834	161	78	-	-	PUNCT
taxlaw-2834	161	79	five	five	NUM
taxlaw-2834	161	80	years	year	NOUN
taxlaw-2834	161	81	has	have	AUX
taxlaw-2834	161	82	been	be	AUX
taxlaw-2834	161	83	the	the	DET
taxlaw-2834	161	84	12	12	NUM
taxlaw-2834	161	85	columbia	columbia	PROPN
taxlaw-2834	161	86	journal	journal	PROPN
taxlaw-2834	161	87	of	of	ADP
taxlaw-2834	161	88	tax	tax	NOUN
taxlaw-2834	161	89	law	law	NOUN
taxlaw-2834	162	1	[	[	X
taxlaw-2834	162	2	vol.7:5	vol.7:5	X
taxlaw-2834	162	3	the	the	DET
taxlaw-2834	162	4	irs	irs	PROPN
taxlaw-2834	162	5	has	have	AUX
taxlaw-2834	162	6	been	be	AUX
taxlaw-2834	162	7	charged	charge	VERB
taxlaw-2834	162	8	with	with	ADP
taxlaw-2834	162	9	vast	vast	ADJ
taxlaw-2834	162	10	additional	additional	ADJ
taxlaw-2834	162	11	burdens	burden	NOUN
taxlaw-2834	162	12	of	of	ADP
taxlaw-2834	162	13	rulemaking	rulemaking	NOUN
taxlaw-2834	162	14	,	,	PUNCT
taxlaw-2834	162	15	information	information	NOUN
taxlaw-2834	162	16	processing	processing	NOUN
taxlaw-2834	162	17	,	,	PUNCT
taxlaw-2834	162	18	and	and	CCONJ
taxlaw-2834	162	19	enforcement	enforcement	NOUN
taxlaw-2834	162	20	with	with	ADP
taxlaw-2834	162	21	respect	respect	NOUN
taxlaw-2834	162	22	to	to	ADP
taxlaw-2834	162	23	the	the	DET
taxlaw-2834	162	24	affordable	affordable	ADJ
taxlaw-2834	162	25	care	care	PROPN
taxlaw-2834	162	26	act	act	NOUN
taxlaw-2834	162	27	(	(	PUNCT
taxlaw-2834	162	28	“	"	PUNCT
taxlaw-2834	162	29	aca	aca	PROPN
taxlaw-2834	162	30	”	"	PUNCT
taxlaw-2834	162	31	)	)	PUNCT
taxlaw-2834	162	32	,	,	PUNCT
taxlaw-2834	162	33	enacted	enact	VERB
taxlaw-2834	162	34	in	in	ADP
taxlaw-2834	162	35	2010.40	2010.40	NUM
taxlaw-2834	162	36	this	this	DET
taxlaw-2834	162	37	program	program	NOUN
taxlaw-2834	162	38	“	"	PUNCT
taxlaw-2834	162	39	contains	contain	VERB
taxlaw-2834	162	40	an	an	DET
taxlaw-2834	162	41	extensive	extensive	ADJ
taxlaw-2834	162	42	array	array	NOUN
taxlaw-2834	162	43	of	of	ADP
taxlaw-2834	162	44	tax	tax	NOUN
taxlaw-2834	162	45	law	law	NOUN
taxlaw-2834	162	46	changes	change	VERB
taxlaw-2834	162	47	that	that	PRON
taxlaw-2834	162	48	,	,	PUNCT
taxlaw-2834	162	49	absent	absent	ADJ
taxlaw-2834	162	50	added	add	VERB
taxlaw-2834	162	51	funding	funding	NOUN
taxlaw-2834	162	52	,	,	PUNCT
taxlaw-2834	162	53	will	will	AUX
taxlaw-2834	162	54	present	present	VERB
taxlaw-2834	162	55	budgetary	budgetary	ADJ
taxlaw-2834	162	56	challenges	challenge	NOUN
taxlaw-2834	162	57	for	for	ADP
taxlaw-2834	162	58	the	the	DET
taxlaw-2834	162	59	irs	irs	PROPN
taxlaw-2834	162	60	in	in	ADP
taxlaw-2834	162	61	the	the	DET
taxlaw-2834	162	62	coming	come	VERB
taxlaw-2834	162	63	years	year	NOUN
taxlaw-2834	162	64	.	.	PUNCT
taxlaw-2834	163	1	”41	”41	VERB
taxlaw-2834	163	2	it	it	PRON
taxlaw-2834	163	3	is	be	AUX
taxlaw-2834	163	4	now	now	ADV
taxlaw-2834	163	5	more	more	ADV
taxlaw-2834	163	6	accurate	accurate	ADJ
taxlaw-2834	163	7	than	than	ADP
taxlaw-2834	163	8	alarmist	alarmist	NOUN
taxlaw-2834	163	9	to	to	PART
taxlaw-2834	163	10	warn	warn	VERB
taxlaw-2834	163	11	that	that	SCONJ
taxlaw-2834	163	12	“	"	PUNCT
taxlaw-2834	163	13	congress	congress	PROPN
taxlaw-2834	163	14	’s	’s	PART
taxlaw-2834	163	15	repeated	repeat	VERB
taxlaw-2834	163	16	utilization	utilization	NOUN
taxlaw-2834	163	17	of	of	ADP
taxlaw-2834	163	18	the	the	DET
taxlaw-2834	163	19	irs	irs	PROPN
taxlaw-2834	163	20	to	to	PART
taxlaw-2834	163	21	serve	serve	VERB
taxlaw-2834	163	22	functions	function	NOUN
taxlaw-2834	163	23	beyond	beyond	ADP
taxlaw-2834	163	24	its	its	PRON
taxlaw-2834	163	25	traditional	traditional	ADJ
taxlaw-2834	163	26	revenue	revenue	NOUN
taxlaw-2834	163	27	raising	raising	NOUN
taxlaw-2834	163	28	mission	mission	NOUN
taxlaw-2834	163	29	has	have	AUX
taxlaw-2834	163	30	reached	reach	VERB
taxlaw-2834	163	31	a	a	DET
taxlaw-2834	163	32	tipping	tipping	NOUN
taxlaw-2834	163	33	point	point	NOUN
taxlaw-2834	163	34	that	that	PRON
taxlaw-2834	163	35	threatens	threaten	VERB
taxlaw-2834	163	36	to	to	PART
taxlaw-2834	163	37	undermine	undermine	VERB
taxlaw-2834	163	38	substantially	substantially	ADV
taxlaw-2834	163	39	the	the	DET
taxlaw-2834	163	40	viability	viability	NOUN
taxlaw-2834	163	41	of	of	ADP
taxlaw-2834	163	42	the	the	DET
taxlaw-2834	163	43	irs	irs	PROPN
taxlaw-2834	163	44	’s	’s	PART
taxlaw-2834	163	45	primary	primary	ADJ
taxlaw-2834	163	46	mission	mission	NOUN
taxlaw-2834	163	47	as	as	ADP
taxlaw-2834	163	48	the	the	DET
taxlaw-2834	163	49	nation	nation	NOUN
taxlaw-2834	163	50	’s	’s	PART
taxlaw-2834	163	51	tax	tax	NOUN
taxlaw-2834	163	52	collector	collector	NOUN
taxlaw-2834	163	53	.	.	PUNCT
taxlaw-2834	164	1	”42	”42	PROPN
taxlaw-2834	164	2	4	4	NUM
taxlaw-2834	164	3	.	.	PUNCT
taxlaw-2834	164	4	cumulative	cumulative	ADJ
taxlaw-2834	164	5	impact	impact	NOUN
taxlaw-2834	164	6	could	could	AUX
taxlaw-2834	164	7	the	the	DET
taxlaw-2834	164	8	irs	irs	PROPN
taxlaw-2834	164	9	meet	meet	VERB
taxlaw-2834	164	10	its	its	PRON
taxlaw-2834	164	11	revenue	revenue	NOUN
taxlaw-2834	164	12	-	-	PUNCT
taxlaw-2834	164	13	collection	collection	NOUN
taxlaw-2834	164	14	responsibilities	responsibility	NOUN
taxlaw-2834	164	15	without	without	ADP
taxlaw-2834	164	16	significantly	significantly	ADV
taxlaw-2834	164	17	enhanced	enhance	VERB
taxlaw-2834	164	18	funding	funding	NOUN
taxlaw-2834	164	19	?	?	PUNCT
taxlaw-2834	165	1	probably	probably	ADV
taxlaw-2834	165	2	yes	yes	INTJ
taxlaw-2834	165	3	—	—	PUNCT
taxlaw-2834	165	4	if	if	SCONJ
taxlaw-2834	165	5	it	it	PRON
taxlaw-2834	165	6	were	be	AUX
taxlaw-2834	165	7	able	able	ADJ
taxlaw-2834	165	8	to	to	PART
taxlaw-2834	165	9	shed	shed	VERB
taxlaw-2834	165	10	its	its	PRON
taxlaw-2834	165	11	non	non	ADJ
taxlaw-2834	165	12	-	-	ADJ
taxlaw-2834	165	13	revenue	revenue	NOUN
taxlaw-2834	165	14	functions	function	NOUN
taxlaw-2834	165	15	.	.	PUNCT
taxlaw-2834	166	1	could	could	AUX
taxlaw-2834	166	2	the	the	DET
taxlaw-2834	166	3	irs	irs	PROPN
taxlaw-2834	166	4	shoulder	shoulder	VERB
taxlaw-2834	166	5	both	both	CCONJ
taxlaw-2834	166	6	its	its	PRON
taxlaw-2834	166	7	revenue	revenue	NOUN
taxlaw-2834	166	8	duties	duty	NOUN
taxlaw-2834	166	9	and	and	CCONJ
taxlaw-2834	166	10	its	its	PRON
taxlaw-2834	166	11	currently	currently	ADV
taxlaw-2834	166	12	assigned	assign	VERB
taxlaw-2834	166	13	adventitious	adventitious	ADJ
taxlaw-2834	166	14	duties	duty	NOUN
taxlaw-2834	166	15	?	?	PUNCT
taxlaw-2834	167	1	there	there	PRON
taxlaw-2834	167	2	would	would	AUX
taxlaw-2834	167	3	be	be	AUX
taxlaw-2834	167	4	agency	agency	NOUN
taxlaw-2834	167	5	expertise	expertise	NOUN
taxlaw-2834	167	6	,	,	PUNCT
taxlaw-2834	167	7	organization	organization	NOUN
taxlaw-2834	167	8	,	,	PUNCT
taxlaw-2834	167	9	and	and	CCONJ
taxlaw-2834	167	10	institutional	institutional	ADJ
taxlaw-2834	167	11	culture	culture	NOUN
taxlaw-2834	167	12	concerns	concern	NOUN
taxlaw-2834	167	13	,	,	PUNCT
taxlaw-2834	167	14	but	but	CCONJ
taxlaw-2834	167	15	probably	probably	ADV
taxlaw-2834	167	16	yes	yes	INTJ
taxlaw-2834	167	17	—	—	PUNCT
taxlaw-2834	167	18	if	if	SCONJ
taxlaw-2834	167	19	congress	congress	PROPN
taxlaw-2834	167	20	were	be	AUX
taxlaw-2834	167	21	to	to	PART
taxlaw-2834	167	22	greatly	greatly	ADV
taxlaw-2834	167	23	increase	increase	VERB
taxlaw-2834	167	24	funding	funding	NOUN
taxlaw-2834	167	25	for	for	ADP
taxlaw-2834	167	26	the	the	DET
taxlaw-2834	167	27	irs	irs	PROPN
taxlaw-2834	167	28	.	.	PUNCT
taxlaw-2834	168	1	the	the	DET
taxlaw-2834	168	2	problem	problem	NOUN
taxlaw-2834	168	3	is	be	AUX
taxlaw-2834	168	4	the	the	DET
taxlaw-2834	168	5	simultaneity	simultaneity	NOUN
taxlaw-2834	168	6	and	and	CCONJ
taxlaw-2834	168	7	compounding	compounding	NOUN
taxlaw-2834	168	8	effects	effect	NOUN
taxlaw-2834	168	9	of	of	ADP
taxlaw-2834	168	10	the	the	DET
taxlaw-2834	168	11	three	three	NUM
taxlaw-2834	168	12	trends	trend	NOUN
taxlaw-2834	168	13	.	.	PUNCT
taxlaw-2834	169	1	according	accord	VERB
taxlaw-2834	169	2	to	to	ADP
taxlaw-2834	169	3	former	former	ADJ
taxlaw-2834	169	4	commissioners	commissioner	NOUN
taxlaw-2834	169	5	,	,	PUNCT
taxlaw-2834	169	6	“	"	PUNCT
taxlaw-2834	169	7	these	these	DET
taxlaw-2834	169	8	reductions	reduction	NOUN
taxlaw-2834	169	9	in	in	ADP
taxlaw-2834	169	10	irs	irs	PROPN
taxlaw-2834	169	11	appropriations	appropriation	NOUN
taxlaw-2834	169	12	are	be	AUX
taxlaw-2834	169	13	difficult	difficult	ADJ
taxlaw-2834	169	14	to	to	PART
taxlaw-2834	169	15	understand	understand	VERB
taxlaw-2834	169	16	in	in	ADP
taxlaw-2834	169	17	light	light	NOUN
taxlaw-2834	169	18	of	of	ADP
taxlaw-2834	169	19	the	the	DET
taxlaw-2834	169	20	fact	fact	NOUN
taxlaw-2834	169	21	that	that	SCONJ
taxlaw-2834	169	22	,	,	PUNCT
taxlaw-2834	169	23	at	at	ADP
taxlaw-2834	169	24	the	the	DET
taxlaw-2834	169	25	same	same	ADJ
taxlaw-2834	169	26	time	time	NOUN
taxlaw-2834	169	27	these	these	DET
taxlaw-2834	169	28	reductions	reduction	NOUN
taxlaw-2834	169	29	have	have	AUX
taxlaw-2834	169	30	occurred	occur	VERB
taxlaw-2834	169	31	,	,	PUNCT
taxlaw-2834	169	32	the	the	DET
taxlaw-2834	169	33	congress	congress	PROPN
taxlaw-2834	169	34	repeatedly	repeatedly	ADV
taxlaw-2834	169	35	has	have	AUX
taxlaw-2834	169	36	passed	pass	VERB
taxlaw-2834	169	37	major	major	ADJ
taxlaw-2834	169	38	tax	tax	NOUN
taxlaw-2834	169	39	legislation	legislation	NOUN
taxlaw-2834	169	40	to	to	PART
taxlaw-2834	169	41	substantially	substantially	ADV
taxlaw-2834	169	42	increase	increase	VERB
taxlaw-2834	169	43	the	the	DET
taxlaw-2834	169	44	irs	irs	PROPN
taxlaw-2834	169	45	workload	workload	NOUN
taxlaw-2834	169	46	.	.	PUNCT
taxlaw-2834	170	1	”43	”43	PROPN
taxlaw-2834	170	2	commissioner	commissioner	PROPN
taxlaw-2834	170	3	koskinen	koskinen	PROPN
taxlaw-2834	170	4	offered	offer	VERB
taxlaw-2834	170	5	this	this	DET
taxlaw-2834	170	6	example	example	NOUN
taxlaw-2834	170	7	:	:	PUNCT
taxlaw-2834	170	8	“	"	PUNCT
taxlaw-2834	170	9	the	the	DET
taxlaw-2834	170	10	disconnect	disconnect	NOUN
taxlaw-2834	170	11	between	between	ADP
taxlaw-2834	170	12	our	our	PRON
taxlaw-2834	170	13	funding	funding	NOUN
taxlaw-2834	170	14	levels	level	NOUN
taxlaw-2834	170	15	and	and	CCONJ
taxlaw-2834	170	16	our	our	PRON
taxlaw-2834	170	17	responsibilities	responsibility	NOUN
taxlaw-2834	170	18	is	be	AUX
taxlaw-2834	170	19	illustrated	illustrate	VERB
taxlaw-2834	170	20	by	by	ADP
taxlaw-2834	170	21	the	the	DET
taxlaw-2834	170	22	fact	fact	NOUN
taxlaw-2834	170	23	that	that	SCONJ
taxlaw-2834	170	24	,	,	PUNCT
taxlaw-2834	170	25	just	just	ADV
taxlaw-2834	170	26	three	three	NUM
taxlaw-2834	170	27	days	day	NOUN
taxlaw-2834	170	28	after	after	ADP
taxlaw-2834	170	29	cutting	cut	VERB
taxlaw-2834	170	30	our	our	PRON
taxlaw-2834	170	31	budget	budget	NOUN
taxlaw-2834	170	32	by	by	ADP
taxlaw-2834	170	33	almost	almost	ADV
taxlaw-2834	170	34	$	$	SYM
taxlaw-2834	170	35	350	350	NUM
taxlaw-2834	170	36	million	million	NUM
taxlaw-2834	170	37	,	,	PUNCT
taxlaw-2834	170	38	congress	congress	PROPN
taxlaw-2834	170	39	passed	pass	VERB
taxlaw-2834	170	40	legislation	legislation	NOUN
taxlaw-2834	170	41	requiring	require	VERB
taxlaw-2834	170	42	the	the	DET
taxlaw-2834	170	43	irs	irs	PROPN
taxlaw-2834	170	44	to	to	PART
taxlaw-2834	170	45	design	design	VERB
taxlaw-2834	170	46	and	and	CCONJ
taxlaw-2834	170	47	implement	implement	VERB
taxlaw-2834	170	48	two	two	NUM
taxlaw-2834	170	49	new	new	ADJ
taxlaw-2834	170	50	programs	program	NOUN
taxlaw-2834	170	51	by	by	ADP
taxlaw-2834	170	52	[	[	PUNCT
taxlaw-2834	170	53	a	a	DET
taxlaw-2834	170	54	designated	designate	VERB
taxlaw-2834	170	55	date].”44	date].”44	PROPN
taxlaw-2834	170	56	b.	b.	PROPN
taxlaw-2834	170	57	consequences	consequence	VERB
taxlaw-2834	170	58	the	the	DET
taxlaw-2834	170	59	“	"	PUNCT
taxlaw-2834	170	60	terrible	terrible	ADJ
taxlaw-2834	170	61	trifecta	trifecta	NOUN
taxlaw-2834	170	62	”	"	PUNCT
taxlaw-2834	170	63	described	describe	VERB
taxlaw-2834	170	64	above	above	ADP
taxlaw-2834	170	65	sounds	sound	VERB
taxlaw-2834	170	66	ominous	ominous	ADJ
taxlaw-2834	170	67	,	,	PUNCT
taxlaw-2834	170	68	but	but	CCONJ
taxlaw-2834	170	69	is	be	AUX
taxlaw-2834	170	70	it	it	PRON
taxlaw-2834	170	71	really	really	ADV
taxlaw-2834	170	72	?	?	PUNCT
taxlaw-2834	171	1	what	what	PRON
taxlaw-2834	171	2	,	,	PUNCT
taxlaw-2834	171	3	if	if	SCONJ
taxlaw-2834	171	4	any	any	PRON
taxlaw-2834	171	5	,	,	PUNCT
taxlaw-2834	171	6	have	have	AUX
taxlaw-2834	171	7	been	be	AUX
taxlaw-2834	171	8	the	the	DET
taxlaw-2834	171	9	particular	particular	ADJ
taxlaw-2834	171	10	,	,	PUNCT
taxlaw-2834	171	11	adverse	adverse	ADJ
taxlaw-2834	171	12	repercussions	repercussion	NOUN
taxlaw-2834	171	13	of	of	ADP
taxlaw-2834	171	14	the	the	DET
taxlaw-2834	171	15	current	current	ADJ
taxlaw-2834	171	16	trends	trend	NOUN
taxlaw-2834	171	17	?	?	PUNCT
taxlaw-2834	172	1	seven	seven	NUM
taxlaw-2834	172	2	former	former	ADJ
taxlaw-2834	172	3	commissioners	commissioner	NOUN
taxlaw-2834	172	4	of	of	ADP
taxlaw-2834	172	5	internal	internal	ADJ
taxlaw-2834	172	6	revenue	revenue	NOUN
taxlaw-2834	172	7	have	have	AUX
taxlaw-2834	172	8	said	say	VERB
taxlaw-2834	172	9	that	that	SCONJ
taxlaw-2834	172	10	currently	currently	ADV
taxlaw-2834	172	11	“	"	PUNCT
taxlaw-2834	172	12	the	the	DET
taxlaw-2834	172	13	irs	irs	PROPN
taxlaw-2834	172	14	is	be	AUX
taxlaw-2834	172	15	stretched	stretch	VERB
taxlaw-2834	172	16	to	to	ADP
taxlaw-2834	172	17	the	the	DET
taxlaw-2834	172	18	breaking	break	VERB
taxlaw-2834	172	19	point	point	NOUN
taxlaw-2834	172	20	to	to	PART
taxlaw-2834	172	21	cope	cope	VERB
taxlaw-2834	172	22	with	with	ADP
taxlaw-2834	172	23	tax	tax	NOUN
taxlaw-2834	172	24	enforcement	enforcement	NOUN
taxlaw-2834	172	25	challenges	challenge	VERB
taxlaw-2834	172	26	attributable	attributable	ADJ
taxlaw-2834	172	27	to	to	ADP
taxlaw-2834	172	28	global	global	ADJ
taxlaw-2834	172	29	and	and	CCONJ
taxlaw-2834	172	30	domestic	domestic	ADJ
taxlaw-2834	172	31	changes	change	NOUN
taxlaw-2834	172	32	that	that	PRON
taxlaw-2834	172	33	are	be	AUX
taxlaw-2834	172	34	impacting	impact	VERB
taxlaw-2834	172	35	our	our	PRON
taxlaw-2834	172	36	tax	tax	NOUN
taxlaw-2834	172	37	system	system	NOUN
taxlaw-2834	172	38	.	.	PUNCT
taxlaw-2834	172	39	”	"	PUNCT
taxlaw-2834	173	1	45	45	NUM
taxlaw-2834	173	2	the	the	DET
taxlaw-2834	173	3	current	current	ADJ
taxlaw-2834	173	4	commissioner	commissioner	NOUN
taxlaw-2834	173	5	has	have	AUX
taxlaw-2834	173	6	warned	warn	VERB
taxlaw-2834	173	7	that	that	SCONJ
taxlaw-2834	173	8	“	"	PUNCT
taxlaw-2834	173	9	now	now	ADV
taxlaw-2834	173	10	,	,	PUNCT
taxlaw-2834	173	11	we	we	PRON
taxlaw-2834	173	12	are	be	AUX
taxlaw-2834	173	13	at	at	ADP
taxlaw-2834	173	14	the	the	DET
taxlaw-2834	173	15	point	point	NOUN
taxlaw-2834	173	16	of	of	ADP
taxlaw-2834	173	17	having	have	VERB
taxlaw-2834	173	18	to	to	PART
taxlaw-2834	173	19	make	make	VERB
taxlaw-2834	173	20	very	very	ADV
taxlaw-2834	173	21	critical	critical	ADJ
taxlaw-2834	173	22	increasing	increase	VERB
taxlaw-2834	173	23	number	number	NOUN
taxlaw-2834	173	24	of	of	ADP
taxlaw-2834	173	25	socio	socio	NOUN
taxlaw-2834	173	26	-	-	PUNCT
taxlaw-2834	173	27	economic	economic	ADJ
taxlaw-2834	173	28	spending	spending	NOUN
taxlaw-2834	173	29	programs	program	NOUN
taxlaw-2834	173	30	that	that	PRON
taxlaw-2834	173	31	have	have	AUX
taxlaw-2834	173	32	been	be	AUX
taxlaw-2834	173	33	run	run	VERB
taxlaw-2834	173	34	through	through	ADP
taxlaw-2834	173	35	the	the	DET
taxlaw-2834	173	36	internal	internal	ADJ
taxlaw-2834	173	37	revenue	revenue	NOUN
taxlaw-2834	173	38	code	code	NOUN
taxlaw-2834	173	39	.	.	PUNCT
taxlaw-2834	173	40	”	"	PUNCT
taxlaw-2834	173	41	)	)	PUNCT
taxlaw-2834	173	42	.	.	PUNCT
taxlaw-2834	174	1	40	40	NUM
taxlaw-2834	174	2	patient	patient	ADJ
taxlaw-2834	174	3	protection	protection	NOUN
taxlaw-2834	174	4	and	and	CCONJ
taxlaw-2834	174	5	affordable	affordable	ADJ
taxlaw-2834	174	6	care	care	NOUN
taxlaw-2834	174	7	act	act	NOUN
taxlaw-2834	174	8	of	of	ADP
taxlaw-2834	174	9	2010	2010	NUM
taxlaw-2834	174	10	,	,	PUNCT
taxlaw-2834	174	11	pub	pub	NOUN
taxlaw-2834	174	12	.	.	PUNCT
taxlaw-2834	175	1	l.	l.	PROPN
taxlaw-2834	175	2	no	no	INTJ
taxlaw-2834	175	3	.	.	NOUN
taxlaw-2834	176	1	111	111	NUM
taxlaw-2834	176	2	-	-	SYM
taxlaw-2834	176	3	148	148	NUM
taxlaw-2834	176	4	,	,	PUNCT
taxlaw-2834	176	5	124	124	NUM
taxlaw-2834	176	6	stat	stat	NOUN
taxlaw-2834	176	7	.	.	PUNCT
taxlaw-2834	177	1	119	119	NUM
taxlaw-2834	177	2	(	(	PUNCT
taxlaw-2834	177	3	2010	2010	NUM
taxlaw-2834	177	4	)	)	PUNCT
taxlaw-2834	177	5	(	(	PUNCT
taxlaw-2834	177	6	codified	codify	VERB
taxlaw-2834	177	7	as	as	SCONJ
taxlaw-2834	177	8	amended	amend	VERB
taxlaw-2834	177	9	in	in	ADP
taxlaw-2834	177	10	scattered	scatter	VERB
taxlaw-2834	177	11	sections	section	NOUN
taxlaw-2834	177	12	of	of	ADP
taxlaw-2834	177	13	the	the	DET
taxlaw-2834	177	14	united	united	PROPN
taxlaw-2834	177	15	states	states	PROPN
taxlaw-2834	177	16	code	code	PROPN
taxlaw-2834	177	17	)	)	PUNCT
taxlaw-2834	177	18	,	,	PUNCT
taxlaw-2834	177	19	amended	amend	VERB
taxlaw-2834	177	20	by	by	ADP
taxlaw-2834	177	21	the	the	DET
taxlaw-2834	177	22	health	health	NOUN
taxlaw-2834	177	23	care	care	NOUN
taxlaw-2834	177	24	and	and	CCONJ
taxlaw-2834	177	25	education	education	NOUN
taxlaw-2834	177	26	reconciliation	reconciliation	NOUN
taxlaw-2834	177	27	act	act	NOUN
taxlaw-2834	177	28	of	of	ADP
taxlaw-2834	177	29	2010	2010	NUM
taxlaw-2834	177	30	,	,	PUNCT
taxlaw-2834	177	31	pub	pub	NOUN
taxlaw-2834	177	32	.	.	PUNCT
taxlaw-2834	178	1	l.	l.	PROPN
taxlaw-2834	178	2	no	no	INTJ
taxlaw-2834	178	3	.	.	PROPN
taxlaw-2834	179	1	111	111	NUM
taxlaw-2834	179	2	-	-	SYM
taxlaw-2834	179	3	152	152	NUM
taxlaw-2834	179	4	,	,	PUNCT
taxlaw-2834	179	5	124	124	NUM
taxlaw-2834	179	6	stat	stat	NOUN
taxlaw-2834	179	7	.	.	PUNCT
taxlaw-2834	180	1	1029	1029	NUM
taxlaw-2834	180	2	(	(	PUNCT
taxlaw-2834	180	3	2010	2010	NUM
taxlaw-2834	180	4	)	)	PUNCT
taxlaw-2834	180	5	.	.	PUNCT
taxlaw-2834	181	1	41	41	NUM
taxlaw-2834	181	2	treasury	treasury	NOUN
taxlaw-2834	181	3	inspector	inspector	NOUN
taxlaw-2834	181	4	general	general	NOUN
taxlaw-2834	181	5	for	for	ADP
taxlaw-2834	181	6	tax	tax	NOUN
taxlaw-2834	181	7	administration	administration	NOUN
taxlaw-2834	181	8	,	,	PUNCT
taxlaw-2834	181	9	implementation	implementation	NOUN
taxlaw-2834	181	10	of	of	ADP
taxlaw-2834	181	11	fiscal	fiscal	ADJ
taxlaw-2834	181	12	year	year	NOUN
taxlaw-2834	181	13	2013	2013	NUM
taxlaw-2834	181	14	sequestration	sequestration	NOUN
taxlaw-2834	181	15	budget	budget	NOUN
taxlaw-2834	181	16	reductions	reduction	NOUN
taxlaw-2834	181	17	5	5	NUM
taxlaw-2834	181	18	(	(	PUNCT
taxlaw-2834	181	19	june	june	PROPN
taxlaw-2834	181	20	12	12	NUM
taxlaw-2834	181	21	,	,	PUNCT
taxlaw-2834	181	22	2014	2014	NUM
taxlaw-2834	181	23	)	)	PUNCT
taxlaw-2834	181	24	;	;	PUNCT
taxlaw-2834	181	25	see	see	VERB
taxlaw-2834	181	26	also	also	ADV
taxlaw-2834	181	27	letter	letter	VERB
taxlaw-2834	181	28	from	from	ADP
taxlaw-2834	181	29	representatives	representative	NOUN
taxlaw-2834	181	30	jason	jason	PROPN
taxlaw-2834	181	31	chaffetz	chaffetz	PROPN
taxlaw-2834	181	32	,	,	PUNCT
taxlaw-2834	181	33	jim	jim	PROPN
taxlaw-2834	181	34	jordan	jordan	PROPN
taxlaw-2834	181	35	&	&	CCONJ
taxlaw-2834	181	36	mark	mark	PROPN
taxlaw-2834	181	37	meadows	meadow	NOUN
taxlaw-2834	181	38	to	to	ADP
taxlaw-2834	181	39	john	john	PROPN
taxlaw-2834	181	40	koskinen	koskinen	PROPN
taxlaw-2834	181	41	(	(	PUNCT
taxlaw-2834	181	42	jan	jan	PROPN
taxlaw-2834	181	43	.	.	PROPN
taxlaw-2834	181	44	29	29	NUM
taxlaw-2834	181	45	,	,	PUNCT
taxlaw-2834	181	46	2014	2014	NUM
taxlaw-2834	181	47	)	)	PUNCT
taxlaw-2834	181	48	(	(	PUNCT
taxlaw-2834	181	49	on	on	ADP
taxlaw-2834	181	50	file	file	NOUN
taxlaw-2834	181	51	with	with	ADP
taxlaw-2834	181	52	author	author	NOUN
taxlaw-2834	181	53	)	)	PUNCT
taxlaw-2834	181	54	;	;	PUNCT
taxlaw-2834	181	55	william	william	PROPN
taxlaw-2834	181	56	hoffman	hoffman	PROPN
taxlaw-2834	181	57	,	,	PUNCT
taxlaw-2834	181	58	irs	irs	PROPN
taxlaw-2834	181	59	may	may	AUX
taxlaw-2834	181	60	miss	miss	VERB
taxlaw-2834	181	61	12	12	NUM
taxlaw-2834	181	62	million	million	NUM
taxlaw-2834	181	63	taxpayer	taxpayer	NOUN
taxlaw-2834	181	64	calls	call	NOUN
taxlaw-2834	181	65	in	in	ADP
taxlaw-2834	181	66	2015	2015	NUM
taxlaw-2834	181	67	,	,	PUNCT
taxlaw-2834	181	68	tax	tax	NOUN
taxlaw-2834	181	69	notes	note	NOUN
taxlaw-2834	181	70	,	,	PUNCT
taxlaw-2834	181	71	june	june	PROPN
taxlaw-2834	181	72	16	16	NUM
taxlaw-2834	181	73	,	,	PUNCT
taxlaw-2834	181	74	2014	2014	NUM
taxlaw-2834	181	75	,	,	PUNCT
taxlaw-2834	181	76	at	at	ADP
taxlaw-2834	181	77	1263	1263	NUM
taxlaw-2834	181	78	,	,	PUNCT
taxlaw-2834	181	79	1264	1264	NUM
taxlaw-2834	181	80	(	(	PUNCT
taxlaw-2834	181	81	according	accord	VERB
taxlaw-2834	181	82	to	to	ADP
taxlaw-2834	181	83	john	john	PROPN
taxlaw-2834	181	84	dalrymple	dalrymple	PROPN
taxlaw-2834	181	85	,	,	PUNCT
taxlaw-2834	181	86	irs	irs	PROPN
taxlaw-2834	181	87	deputy	deputy	NOUN
taxlaw-2834	181	88	commissioner	commissioner	NOUN
taxlaw-2834	181	89	for	for	ADP
taxlaw-2834	181	90	services	service	NOUN
taxlaw-2834	181	91	and	and	CCONJ
taxlaw-2834	181	92	enforcement	enforcement	NOUN
taxlaw-2834	181	93	,	,	PUNCT
taxlaw-2834	181	94	the	the	DET
taxlaw-2834	181	95	irs	irs	PROPN
taxlaw-2834	181	96	anticipated	anticipate	VERB
taxlaw-2834	181	97	receiving	receive	VERB
taxlaw-2834	181	98	11	11	NUM
taxlaw-2834	181	99	million	million	NUM
taxlaw-2834	181	100	calls	call	NOUN
taxlaw-2834	181	101	in	in	ADP
taxlaw-2834	181	102	2015	2015	NUM
taxlaw-2834	181	103	from	from	ADP
taxlaw-2834	181	104	taxpayers	taxpayer	NOUN
taxlaw-2834	181	105	confused	confuse	VERB
taxlaw-2834	181	106	by	by	ADP
taxlaw-2834	181	107	aca	aca	PROPN
taxlaw-2834	181	108	provisions	provision	NOUN
taxlaw-2834	181	109	)	)	PUNCT
taxlaw-2834	181	110	(	(	PUNCT
taxlaw-2834	181	111	“	"	PUNCT
taxlaw-2834	181	112	this	this	PRON
taxlaw-2834	181	113	is	be	AUX
taxlaw-2834	181	114	complicated	complicated	ADJ
taxlaw-2834	181	115	stuff	stuff	NOUN
taxlaw-2834	181	116	.	.	PUNCT
taxlaw-2834	181	117	.	.	PUNCT
taxlaw-2834	181	118	.	.	PUNCT
taxlaw-2834	181	119	.	.	PUNCT
taxlaw-2834	182	1	[	[	X
taxlaw-2834	182	2	it	it	PRON
taxlaw-2834	182	3	]	]	PUNCT
taxlaw-2834	182	4	is	be	AUX
taxlaw-2834	182	5	complicated	complicated	ADJ
taxlaw-2834	182	6	for	for	ADP
taxlaw-2834	182	7	us	we	PRON
taxlaw-2834	182	8	;	;	PUNCT
taxlaw-2834	182	9	it	it	PRON
taxlaw-2834	182	10	’s	’	VERB
taxlaw-2834	182	11	complicated	complicated	ADJ
taxlaw-2834	182	12	for	for	ADP
taxlaw-2834	182	13	taxpayers	taxpayer	NOUN
taxlaw-2834	182	14	.	.	PUNCT
taxlaw-2834	182	15	”	"	PUNCT
taxlaw-2834	182	16	)	)	PUNCT
taxlaw-2834	182	17	.	.	PUNCT
taxlaw-2834	183	1	42	42	NUM
taxlaw-2834	183	2	kristin	kristin	PROPN
taxlaw-2834	183	3	e.	e.	PROPN
taxlaw-2834	183	4	hickman	hickman	PROPN
taxlaw-2834	183	5	,	,	PUNCT
taxlaw-2834	183	6	pursuing	pursue	VERB
taxlaw-2834	183	7	a	a	DET
taxlaw-2834	183	8	single	single	ADJ
taxlaw-2834	183	9	mission	mission	NOUN
taxlaw-2834	183	10	(	(	PUNCT
taxlaw-2834	183	11	or	or	CCONJ
taxlaw-2834	183	12	something	something	PRON
taxlaw-2834	183	13	closer	close	ADJ
taxlaw-2834	183	14	to	to	ADP
taxlaw-2834	183	15	it	it	PRON
taxlaw-2834	183	16	)	)	PUNCT
taxlaw-2834	183	17	for	for	ADP
taxlaw-2834	183	18	the	the	DET
taxlaw-2834	183	19	irs	irs	PROPN
taxlaw-2834	183	20	,	,	PUNCT
taxlaw-2834	183	21	7	7	NUM
taxlaw-2834	183	22	colum	colum	NOUN
taxlaw-2834	183	23	.	.	PUNCT
taxlaw-2834	184	1	j.	j.	PROPN
taxlaw-2834	184	2	tax	tax	PROPN
taxlaw-2834	184	3	l.	l.	PROPN
taxlaw-2834	184	4	169	169	NUM
taxlaw-2834	184	5	,	,	PUNCT
taxlaw-2834	184	6	173	173	NUM
taxlaw-2834	184	7	(	(	PUNCT
taxlaw-2834	184	8	2016	2016	NUM
taxlaw-2834	184	9	)	)	PUNCT
taxlaw-2834	184	10	.	.	PUNCT
taxlaw-2834	185	1	43	43	NUM
taxlaw-2834	185	2	seven	seven	NUM
taxlaw-2834	185	3	commissioners	commissioner	NOUN
taxlaw-2834	185	4	letter	letter	NOUN
taxlaw-2834	185	5	,	,	PUNCT
taxlaw-2834	185	6	supra	supra	PROPN
taxlaw-2834	185	7	note	note	NOUN
taxlaw-2834	185	8	14	14	NUM
taxlaw-2834	185	9	,	,	PUNCT
taxlaw-2834	185	10	at	at	ADP
taxlaw-2834	185	11	3	3	NUM
taxlaw-2834	185	12	.	.	NOUN
taxlaw-2834	185	13	44	44	NUM
taxlaw-2834	185	14	prepared	prepared	ADJ
taxlaw-2834	185	15	remarks	remark	NOUN
taxlaw-2834	185	16	of	of	ADP
taxlaw-2834	185	17	john	john	PROPN
taxlaw-2834	185	18	a.	a.	PROPN
taxlaw-2834	185	19	koskinen	koskinen	PROPN
taxlaw-2834	185	20	,	,	PUNCT
taxlaw-2834	185	21	commissioner	commissioner	NOUN
taxlaw-2834	185	22	,	,	PUNCT
taxlaw-2834	185	23	internal	internal	ADJ
taxlaw-2834	185	24	revenue	revenue	NOUN
taxlaw-2834	185	25	service	service	NOUN
taxlaw-2834	185	26	,	,	PUNCT
taxlaw-2834	185	27	before	before	SCONJ
taxlaw-2834	185	28	the	the	DET
taxlaw-2834	185	29	tax	tax	NOUN
taxlaw-2834	185	30	executives	executive	NOUN
taxlaw-2834	185	31	inst	inst	VERB
taxlaw-2834	185	32	.	.	PUNCT
taxlaw-2834	186	1	65th	65th	ADJ
taxlaw-2834	186	2	mid	mid	ADJ
taxlaw-2834	186	3	-	-	ADJ
taxlaw-2834	186	4	year	year	NOUN
taxlaw-2834	186	5	conference	conference	NOUN
taxlaw-2834	186	6	4	4	NUM
taxlaw-2834	186	7	(	(	PUNCT
taxlaw-2834	186	8	washington	washington	PROPN
taxlaw-2834	186	9	,	,	PUNCT
taxlaw-2834	186	10	d.c	d.c	PROPN
taxlaw-2834	186	11	.	.	PROPN
taxlaw-2834	186	12	)	)	PUNCT
taxlaw-2834	187	1	(	(	PUNCT
taxlaw-2834	187	2	mar	mar	PROPN
taxlaw-2834	187	3	.	.	PROPN
taxlaw-2834	187	4	24	24	NUM
taxlaw-2834	187	5	,	,	PUNCT
taxlaw-2834	187	6	2015	2015	NUM
taxlaw-2834	187	7	)	)	PUNCT
taxlaw-2834	187	8	(	(	PUNCT
taxlaw-2834	187	9	on	on	ADP
taxlaw-2834	187	10	file	file	NOUN
taxlaw-2834	187	11	with	with	ADP
taxlaw-2834	187	12	author	author	NOUN
taxlaw-2834	187	13	)	)	PUNCT
taxlaw-2834	187	14	.	.	PUNCT
taxlaw-2834	188	1	45	45	NUM
taxlaw-2834	189	1	i	i	PROPN
taxlaw-2834	189	2	d.	d.	PROPN
taxlaw-2834	189	3	2016	2016	NUM
taxlaw-2834	189	4	]	]	PUNCT
taxlaw-2834	189	5	the	the	DET
taxlaw-2834	189	6	future	future	NOUN
taxlaw-2834	189	7	of	of	ADP
taxlaw-2834	189	8	american	american	PROPN
taxlaw-2834	189	9	tax	tax	PROPN
taxlaw-2834	189	10	administration	administration	NOUN
taxlaw-2834	189	11	13	13	NUM
taxlaw-2834	189	12	performance	performance	NOUN
taxlaw-2834	189	13	tradeoffs”46	tradeoffs”46	PROPN
taxlaw-2834	189	14	and	and	CCONJ
taxlaw-2834	189	15	has	have	AUX
taxlaw-2834	189	16	stated	state	VERB
taxlaw-2834	189	17	,	,	PUNCT
taxlaw-2834	189	18	“	"	PUNCT
taxlaw-2834	189	19	i	i	PRON
taxlaw-2834	189	20	am	be	AUX
taxlaw-2834	189	21	deeply	deeply	ADV
taxlaw-2834	189	22	concerned	concerned	ADJ
taxlaw-2834	189	23	about	about	ADP
taxlaw-2834	189	24	the	the	DET
taxlaw-2834	189	25	ability	ability	NOUN
taxlaw-2834	189	26	of	of	ADP
taxlaw-2834	189	27	the	the	DET
taxlaw-2834	189	28	irs	irs	PROPN
taxlaw-2834	189	29	to	to	PART
taxlaw-2834	189	30	continue	continue	VERB
taxlaw-2834	189	31	to	to	PART
taxlaw-2834	189	32	fulfill	fulfill	VERB
taxlaw-2834	189	33	its	its	PRON
taxlaw-2834	189	34	mission	mission	NOUN
taxlaw-2834	189	35	if	if	SCONJ
taxlaw-2834	189	36	the	the	DET
taxlaw-2834	189	37	agency	agency	NOUN
taxlaw-2834	189	38	lacks	lack	VERB
taxlaw-2834	189	39	adequate	adequate	ADJ
taxlaw-2834	189	40	funding	funding	NOUN
taxlaw-2834	189	41	.	.	PUNCT
taxlaw-2834	190	1	”47	”47	PROPN
taxlaw-2834	190	2	another	another	DET
taxlaw-2834	190	3	treasury	treasury	NOUN
taxlaw-2834	190	4	official	official	NOUN
taxlaw-2834	190	5	echoed	echo	VERB
taxlaw-2834	190	6	:	:	PUNCT
taxlaw-2834	190	7	“	"	PUNCT
taxlaw-2834	190	8	this	this	DET
taxlaw-2834	190	9	reduced	reduce	VERB
taxlaw-2834	190	10	funding	funding	NOUN
taxlaw-2834	190	11	has	have	AUX
taxlaw-2834	190	12	directly	directly	ADV
taxlaw-2834	190	13	led	lead	VERB
taxlaw-2834	190	14	to	to	ADP
taxlaw-2834	190	15	deterioration	deterioration	NOUN
taxlaw-2834	190	16	in	in	ADP
taxlaw-2834	190	17	the	the	DET
taxlaw-2834	190	18	ability	ability	NOUN
taxlaw-2834	190	19	of	of	ADP
taxlaw-2834	190	20	the	the	DET
taxlaw-2834	190	21	irs	irs	PROPN
taxlaw-2834	190	22	to	to	PART
taxlaw-2834	190	23	conduct	conduct	VERB
taxlaw-2834	190	24	its	its	PRON
taxlaw-2834	190	25	mission	mission	NOUN
taxlaw-2834	190	26	.	.	PUNCT
taxlaw-2834	190	27	.	.	PUNCT
taxlaw-2834	190	28	.	.	PUNCT
taxlaw-2834	190	29	.	.	PUNCT
taxlaw-2834	191	1	a	a	DET
taxlaw-2834	191	2	sustained	sustain	VERB
taxlaw-2834	191	3	deterioration	deterioration	NOUN
taxlaw-2834	191	4	in	in	ADP
taxlaw-2834	191	5	taxpayer	taxpayer	NOUN
taxlaw-2834	191	6	services	service	NOUN
taxlaw-2834	191	7	combined	combine	VERB
taxlaw-2834	191	8	with	with	ADP
taxlaw-2834	191	9	reduced	reduced	ADJ
taxlaw-2834	191	10	enforcement	enforcement	NOUN
taxlaw-2834	191	11	activity	activity	NOUN
taxlaw-2834	191	12	creates	create	VERB
taxlaw-2834	191	13	serious	serious	ADJ
taxlaw-2834	191	14	long	long	ADJ
taxlaw-2834	191	15	-	-	PUNCT
taxlaw-2834	191	16	term	term	NOUN
taxlaw-2834	191	17	risk	risk	NOUN
taxlaw-2834	191	18	for	for	ADP
taxlaw-2834	191	19	the	the	DET
taxlaw-2834	191	20	u.s	u.s	PROPN
taxlaw-2834	191	21	.	.	PROPN
taxlaw-2834	191	22	tax	tax	NOUN
taxlaw-2834	191	23	system	system	NOUN
taxlaw-2834	191	24	.	.	PUNCT
taxlaw-2834	192	1	”48	”48	PROPN
taxlaw-2834	193	1	but	but	CCONJ
taxlaw-2834	193	2	,	,	PUNCT
taxlaw-2834	193	3	of	of	ADP
taxlaw-2834	193	4	course	course	NOUN
taxlaw-2834	193	5	,	,	PUNCT
taxlaw-2834	193	6	“	"	PUNCT
taxlaw-2834	193	7	the	the	DET
taxlaw-2834	193	8	sky	sky	NOUN
taxlaw-2834	193	9	is	be	AUX
taxlaw-2834	193	10	falling	fall	VERB
taxlaw-2834	193	11	”	"	PUNCT
taxlaw-2834	193	12	rhetoric	rhetoric	NOUN
taxlaw-2834	193	13	is	be	AUX
taxlaw-2834	193	14	central	central	ADJ
taxlaw-2834	193	15	to	to	ADP
taxlaw-2834	193	16	the	the	DET
taxlaw-2834	193	17	playbook	playbook	NOUN
taxlaw-2834	193	18	of	of	ADP
taxlaw-2834	193	19	administrative	administrative	ADJ
taxlaw-2834	193	20	agencies	agency	NOUN
taxlaw-2834	193	21	trying	try	VERB
taxlaw-2834	193	22	to	to	PART
taxlaw-2834	193	23	defend	defend	VERB
taxlaw-2834	193	24	or	or	CCONJ
taxlaw-2834	193	25	enhance	enhance	VERB
taxlaw-2834	193	26	their	their	PRON
taxlaw-2834	193	27	budgets	budget	NOUN
taxlaw-2834	193	28	.	.	PUNCT
taxlaw-2834	194	1	with	with	ADP
taxlaw-2834	194	2	how	how	SCONJ
taxlaw-2834	194	3	large	large	ADJ
taxlaw-2834	194	4	a	a	DET
taxlaw-2834	194	5	pinch	pinch	NOUN
taxlaw-2834	194	6	of	of	ADP
taxlaw-2834	194	7	salt	salt	NOUN
taxlaw-2834	194	8	,	,	PUNCT
taxlaw-2834	194	9	then	then	ADV
taxlaw-2834	194	10	,	,	PUNCT
taxlaw-2834	194	11	should	should	AUX
taxlaw-2834	194	12	we	we	PRON
taxlaw-2834	194	13	take	take	VERB
taxlaw-2834	194	14	the	the	DET
taxlaw-2834	194	15	above	above	ADJ
taxlaw-2834	194	16	dire	dire	ADJ
taxlaw-2834	194	17	assessments	assessment	NOUN
taxlaw-2834	194	18	?	?	PUNCT
taxlaw-2834	195	1	seven	seven	NUM
taxlaw-2834	195	2	dimensions	dimension	NOUN
taxlaw-2834	195	3	suggest	suggest	VERB
taxlaw-2834	195	4	that	that	SCONJ
taxlaw-2834	195	5	the	the	DET
taxlaw-2834	195	6	commissioners	commissioner	NOUN
taxlaw-2834	195	7	’	’	PART
taxlaw-2834	195	8	concerns	concern	NOUN
taxlaw-2834	195	9	should	should	AUX
taxlaw-2834	195	10	not	not	PART
taxlaw-2834	195	11	be	be	AUX
taxlaw-2834	195	12	dismissed	dismiss	VERB
taxlaw-2834	195	13	out	out	ADP
taxlaw-2834	195	14	of	of	ADP
taxlaw-2834	195	15	hand	hand	NOUN
taxlaw-2834	195	16	.	.	PUNCT
taxlaw-2834	196	1	they	they	PRON
taxlaw-2834	196	2	involve	involve	VERB
taxlaw-2834	196	3	(	(	PUNCT
taxlaw-2834	196	4	1	1	X
taxlaw-2834	196	5	)	)	PUNCT
taxlaw-2834	196	6	formal	formal	ADJ
taxlaw-2834	196	7	guidance	guidance	NOUN
taxlaw-2834	196	8	,	,	PUNCT
taxlaw-2834	196	9	(	(	PUNCT
taxlaw-2834	196	10	2	2	X
taxlaw-2834	196	11	)	)	PUNCT
taxlaw-2834	196	12	informal	informal	ADJ
taxlaw-2834	196	13	guidance	guidance	NOUN
taxlaw-2834	196	14	,	,	PUNCT
taxlaw-2834	196	15	(	(	PUNCT
taxlaw-2834	196	16	3	3	X
taxlaw-2834	196	17	)	)	PUNCT
taxlaw-2834	196	18	enforcement	enforcement	NOUN
taxlaw-2834	196	19	,	,	PUNCT
taxlaw-2834	196	20	(	(	PUNCT
taxlaw-2834	196	21	4	4	X
taxlaw-2834	196	22	)	)	PUNCT
taxlaw-2834	196	23	workforce	workforce	NOUN
taxlaw-2834	196	24	,	,	PUNCT
taxlaw-2834	196	25	(	(	PUNCT
taxlaw-2834	196	26	5	5	X
taxlaw-2834	196	27	)	)	PUNCT
taxlaw-2834	196	28	training	training	NOUN
taxlaw-2834	196	29	,	,	PUNCT
taxlaw-2834	196	30	(	(	PUNCT
taxlaw-2834	196	31	6	6	NUM
taxlaw-2834	196	32	)	)	PUNCT
taxlaw-2834	196	33	technology	technology	NOUN
taxlaw-2834	196	34	,	,	PUNCT
taxlaw-2834	196	35	and	and	CCONJ
taxlaw-2834	196	36	(	(	PUNCT
taxlaw-2834	196	37	7	7	X
taxlaw-2834	196	38	)	)	PUNCT
taxlaw-2834	196	39	revenue	revenue	NOUN
taxlaw-2834	196	40	.	.	PUNCT
taxlaw-2834	197	1	1	1	X
taxlaw-2834	197	2	.	.	X
taxlaw-2834	197	3	formal	formal	ADJ
taxlaw-2834	197	4	guidance	guidance	NOUN
taxlaw-2834	197	5	treasury	treasury	NOUN
taxlaw-2834	197	6	and	and	CCONJ
taxlaw-2834	197	7	the	the	DET
taxlaw-2834	197	8	irs	irs	PROPN
taxlaw-2834	197	9	provide	provide	VERB
taxlaw-2834	197	10	critical	critical	ADJ
taxlaw-2834	197	11	guidance	guidance	NOUN
taxlaw-2834	197	12	to	to	ADP
taxlaw-2834	197	13	taxpayers	taxpayer	NOUN
taxlaw-2834	197	14	through	through	ADP
taxlaw-2834	197	15	both	both	DET
taxlaw-2834	197	16	force	force	NOUN
taxlaw-2834	197	17	-	-	PUNCT
taxlaw-2834	197	18	oflaw	oflaw	NOUN
taxlaw-2834	197	19	regulations	regulation	NOUN
taxlaw-2834	197	20	and	and	CCONJ
taxlaw-2834	197	21	a	a	DET
taxlaw-2834	197	22	variety	variety	NOUN
taxlaw-2834	197	23	of	of	ADP
taxlaw-2834	197	24	guidance	guidance	NOUN
taxlaw-2834	197	25	documents	document	NOUN
taxlaw-2834	197	26	,	,	PUNCT
taxlaw-2834	197	27	such	such	ADJ
taxlaw-2834	197	28	as	as	ADP
taxlaw-2834	197	29	revenue	revenue	NOUN
taxlaw-2834	197	30	rulings	ruling	NOUN
taxlaw-2834	197	31	,	,	PUNCT
taxlaw-2834	197	32	revenue	revenue	NOUN
taxlaw-2834	197	33	procedures	procedure	NOUN
taxlaw-2834	197	34	,	,	PUNCT
taxlaw-2834	197	35	notices	notice	NOUN
taxlaw-2834	197	36	,	,	PUNCT
taxlaw-2834	197	37	announcements	announcement	NOUN
taxlaw-2834	197	38	,	,	PUNCT
taxlaw-2834	197	39	and	and	CCONJ
taxlaw-2834	197	40	private	private	ADJ
taxlaw-2834	197	41	letter	letter	NOUN
taxlaw-2834	197	42	rulings.49	rulings.49	PROPN
taxlaw-2834	197	43	resource	resource	NOUN
taxlaw-2834	197	44	constraints	constraint	NOUN
taxlaw-2834	197	45	in	in	ADP
taxlaw-2834	197	46	recent	recent	ADJ
taxlaw-2834	197	47	years	year	NOUN
taxlaw-2834	197	48	have	have	AUX
taxlaw-2834	197	49	caused	cause	VERB
taxlaw-2834	197	50	the	the	DET
taxlaw-2834	197	51	irs	irs	PROPN
taxlaw-2834	197	52	to	to	PART
taxlaw-2834	197	53	delay	delay	VERB
taxlaw-2834	197	54	or	or	CCONJ
taxlaw-2834	197	55	abandon	abandon	VERB
taxlaw-2834	197	56	important	important	ADJ
taxlaw-2834	197	57	regulation	regulation	NOUN
taxlaw-2834	197	58	projects50	projects50	NOUN
taxlaw-2834	197	59	and	and	CCONJ
taxlaw-2834	197	60	to	to	PART
taxlaw-2834	197	61	scale	scale	VERB
taxlaw-2834	197	62	back	back	ADP
taxlaw-2834	197	63	substantially	substantially	ADV
taxlaw-2834	197	64	its	its	PRON
taxlaw-2834	197	65	issuance	issuance	NOUN
taxlaw-2834	197	66	of	of	ADP
taxlaw-2834	197	67	revenue	revenue	NOUN
taxlaw-2834	197	68	rulings51	rulings51	NOUN
taxlaw-2834	197	69	and	and	CCONJ
taxlaw-2834	197	70	private	private	ADJ
taxlaw-2834	197	71	letter	letter	NOUN
taxlaw-2834	197	72	rulings.52	rulings.52	VERB
taxlaw-2834	197	73	this	this	DET
taxlaw-2834	197	74	contraction	contraction	NOUN
taxlaw-2834	197	75	may	may	AUX
taxlaw-2834	197	76	well	well	ADV
taxlaw-2834	197	77	continue	continue	VERB
taxlaw-2834	197	78	.	.	PUNCT
taxlaw-2834	198	1	relating	relate	VERB
taxlaw-2834	198	2	to	to	ADP
taxlaw-2834	198	3	legal	legal	ADJ
taxlaw-2834	198	4	guidance	guidance	NOUN
taxlaw-2834	198	5	,	,	PUNCT
taxlaw-2834	198	6	[	[	X
taxlaw-2834	198	7	the	the	DET
taxlaw-2834	198	8	irs	irs	PROPN
taxlaw-2834	198	9	has	have	AUX
taxlaw-2834	198	10	]	]	PUNCT
taxlaw-2834	198	11	had	have	VERB
taxlaw-2834	198	12	to	to	PART
taxlaw-2834	198	13	limit	limit	VERB
taxlaw-2834	198	14	what	what	PRON
taxlaw-2834	198	15	[	[	X
taxlaw-2834	198	16	it	it	PRON
taxlaw-2834	198	17	]	]	PUNCT
taxlaw-2834	198	18	can	can	AUX
taxlaw-2834	198	19	do	do	VERB
taxlaw-2834	198	20	on	on	ADP
taxlaw-2834	198	21	business	business	NOUN
taxlaw-2834	198	22	tax	tax	NOUN
taxlaw-2834	198	23	issues	issue	NOUN
taxlaw-2834	198	24	,	,	PUNCT
taxlaw-2834	198	25	and	and	CCONJ
taxlaw-2834	198	26	guidance	guidance	NOUN
taxlaw-2834	198	27	needed	need	VERB
taxlaw-2834	198	28	for	for	ADP
taxlaw-2834	198	29	specialized	specialized	ADJ
taxlaw-2834	198	30	areas	area	NOUN
taxlaw-2834	198	31	may	may	AUX
taxlaw-2834	198	32	suffer	suffer	VERB
taxlaw-2834	198	33	as	as	ADP
taxlaw-2834	198	34	a	a	DET
taxlaw-2834	198	35	result	result	NOUN
taxlaw-2834	198	36	.	.	PUNCT
taxlaw-2834	198	37	.	.	PUNCT
taxlaw-2834	198	38	.	.	PUNCT
taxlaw-2834	198	39	.	.	PUNCT
taxlaw-2834	199	1	[	[	X
taxlaw-2834	199	2	i]t	i]t	PRON
taxlaw-2834	199	3	should	should	AUX
taxlaw-2834	199	4	be	be	AUX
taxlaw-2834	199	5	clear	clear	ADJ
taxlaw-2834	199	6	to	to	ADP
taxlaw-2834	199	7	everyone	everyone	PRON
taxlaw-2834	199	8	that	that	SCONJ
taxlaw-2834	199	9	chief	chief	ADJ
taxlaw-2834	199	10	counsel	counsel	NOUN
taxlaw-2834	199	11	’s	’s	PART
taxlaw-2834	199	12	office	office	NOUN
taxlaw-2834	199	13	will	will	AUX
taxlaw-2834	199	14	have	have	VERB
taxlaw-2834	199	15	to	to	PART
taxlaw-2834	199	16	reprioritize	reprioritize	VERB
taxlaw-2834	199	17	projects	project	NOUN
taxlaw-2834	199	18	as	as	SCONJ
taxlaw-2834	199	19	it	it	PRON
taxlaw-2834	199	20	continues	continue	VERB
taxlaw-2834	199	21	to	to	PART
taxlaw-2834	199	22	lose	lose	VERB
taxlaw-2834	199	23	staff	staff	NOUN
taxlaw-2834	199	24	.	.	PUNCT
taxlaw-2834	200	1	[	[	X
taxlaw-2834	200	2	chief	chief	ADJ
taxlaw-2834	200	3	counsel	counsel	NOUN
taxlaw-2834	200	4	is	be	AUX
taxlaw-2834	200	5	]	]	PUNCT
taxlaw-2834	200	6	down	down	ADP
taxlaw-2834	200	7	about	about	ADV
taxlaw-2834	200	8	200	200	NUM
taxlaw-2834	200	9	attorneys	attorney	NOUN
taxlaw-2834	200	10	since	since	SCONJ
taxlaw-2834	200	11	2009.53	2009.53	NUM
taxlaw-2834	200	12	46	46	NUM
taxlaw-2834	200	13	written	write	VERB
taxlaw-2834	200	14	testimony	testimony	NOUN
taxlaw-2834	200	15	of	of	ADP
taxlaw-2834	200	16	commissioner	commissioner	NOUN
taxlaw-2834	200	17	john	john	PROPN
taxlaw-2834	200	18	a.	a.	PROPN
taxlaw-2834	200	19	koskinen	koskinen	PROPN
taxlaw-2834	200	20	before	before	ADP
taxlaw-2834	200	21	senate	senate	PROPN
taxlaw-2834	200	22	finance	finance	NOUN
taxlaw-2834	200	23	comm	comm	NOUN
taxlaw-2834	200	24	.	.	PUNCT
taxlaw-2834	201	1	on	on	ADP
taxlaw-2834	201	2	irs	irs	PROPN
taxlaw-2834	201	3	budget	budget	NOUN
taxlaw-2834	201	4	&	&	CCONJ
taxlaw-2834	201	5	current	current	ADJ
taxlaw-2834	201	6	operations	operation	NOUN
taxlaw-2834	201	7	3	3	NUM
taxlaw-2834	201	8	(	(	PUNCT
taxlaw-2834	201	9	feb	feb	X
taxlaw-2834	201	10	.	.	PROPN
taxlaw-2834	201	11	3	3	NUM
taxlaw-2834	201	12	,	,	PUNCT
taxlaw-2834	201	13	2015	2015	NUM
taxlaw-2834	201	14	)	)	PUNCT
taxlaw-2834	201	15	.	.	PUNCT
taxlaw-2834	202	1	47	47	NUM
taxlaw-2834	202	2	written	write	VERB
taxlaw-2834	202	3	testimony	testimony	NOUN
taxlaw-2834	202	4	of	of	ADP
taxlaw-2834	202	5	commissioner	commissioner	NOUN
taxlaw-2834	202	6	john	john	PROPN
taxlaw-2834	202	7	a.	a.	PROPN
taxlaw-2834	202	8	koskinen	koskinen	PROPN
taxlaw-2834	202	9	before	before	ADP
taxlaw-2834	202	10	house	house	PROPN
taxlaw-2834	202	11	oversight	oversight	NOUN
taxlaw-2834	202	12	and	and	CCONJ
taxlaw-2834	202	13	government	government	NOUN
taxlaw-2834	202	14	reform	reform	NOUN
taxlaw-2834	202	15	comm	comm	NOUN
taxlaw-2834	202	16	.	.	PUNCT
taxlaw-2834	203	1	on	on	ADP
taxlaw-2834	203	2	irs	irs	PROPN
taxlaw-2834	203	3	operations	operation	NOUN
taxlaw-2834	203	4	1	1	NUM
taxlaw-2834	203	5	-	-	SYM
taxlaw-2834	203	6	2	2	NUM
taxlaw-2834	203	7	(	(	PUNCT
taxlaw-2834	203	8	mar	mar	PROPN
taxlaw-2834	203	9	.	.	PROPN
taxlaw-2834	203	10	26	26	NUM
taxlaw-2834	203	11	,	,	PUNCT
taxlaw-2834	203	12	2014	2014	NUM
taxlaw-2834	203	13	)	)	PUNCT
taxlaw-2834	203	14	,	,	PUNCT
taxlaw-2834	203	15	https://www.irs.gov/uac/newsroom/writtentestimony-of-commissioner-koskinen-before-the-house-oversight-and-government-reform-committeeon-irs-operations	https://www.irs.gov/uac/newsroom/writtentestimony-of-commissioner-koskinen-before-the-house-oversight-and-government-reform-committeeon-irs-operation	NOUN
taxlaw-2834	203	16	.	.	PUNCT
taxlaw-2834	204	1	48	48	NUM
taxlaw-2834	204	2	letter	letter	NOUN
taxlaw-2834	204	3	from	from	ADP
taxlaw-2834	204	4	anne	anne	PROPN
taxlaw-2834	204	5	wall	wall	PROPN
taxlaw-2834	204	6	,	,	PUNCT
taxlaw-2834	204	7	treas	treas	PROPN
taxlaw-2834	204	8	.	.	PUNCT
taxlaw-2834	205	1	assistant	assistant	PROPN
taxlaw-2834	205	2	sec’y	sec’y	NUM
taxlaw-2834	205	3	for	for	ADP
taxlaw-2834	205	4	legislative	legislative	ADJ
taxlaw-2834	205	5	affairs	affair	NOUN
taxlaw-2834	205	6	,	,	PUNCT
taxlaw-2834	205	7	to	to	ADP
taxlaw-2834	205	8	sen	sen	PROPN
taxlaw-2834	205	9	.	.	PROPN
taxlaw-2834	205	10	michael	michael	PROPN
taxlaw-2834	205	11	b.	b.	PROPN
taxlaw-2834	205	12	enzi	enzi	PROPN
taxlaw-2834	205	13	2	2	NUM
taxlaw-2834	205	14	(	(	PUNCT
taxlaw-2834	205	15	aug	aug	PROPN
taxlaw-2834	205	16	.	.	PROPN
taxlaw-2834	205	17	19	19	NUM
taxlaw-2834	205	18	,	,	PUNCT
taxlaw-2834	205	19	2015	2015	NUM
taxlaw-2834	205	20	)	)	PUNCT
taxlaw-2834	205	21	(	(	PUNCT
taxlaw-2834	205	22	on	on	ADP
taxlaw-2834	205	23	file	file	NOUN
taxlaw-2834	205	24	with	with	ADP
taxlaw-2834	205	25	author	author	NOUN
taxlaw-2834	205	26	)	)	PUNCT
taxlaw-2834	205	27	.	.	PUNCT
taxlaw-2834	206	1	49	49	NUM
taxlaw-2834	206	2	for	for	ADP
taxlaw-2834	206	3	discussion	discussion	NOUN
taxlaw-2834	206	4	of	of	ADP
taxlaw-2834	206	5	these	these	DET
taxlaw-2834	206	6	and	and	CCONJ
taxlaw-2834	206	7	other	other	ADJ
taxlaw-2834	206	8	types	type	NOUN
taxlaw-2834	206	9	of	of	ADP
taxlaw-2834	206	10	irs	irs	PROPN
taxlaw-2834	206	11	guidance	guidance	NOUN
taxlaw-2834	206	12	,	,	PUNCT
taxlaw-2834	206	13	see	see	VERB
taxlaw-2834	206	14	steve	steve	PROPN
taxlaw-2834	206	15	johnson	johnson	PROPN
taxlaw-2834	206	16	,	,	PUNCT
taxlaw-2834	206	17	jerome	jerome	PROPN
taxlaw-2834	206	18	borison	borison	PROPN
taxlaw-2834	206	19	&	&	CCONJ
taxlaw-2834	206	20	samuel	samuel	PROPN
taxlaw-2834	206	21	ullman	ullman	PROPN
taxlaw-2834	206	22	,	,	PUNCT
taxlaw-2834	206	23	civil	civil	ADJ
taxlaw-2834	206	24	tax	tax	NOUN
taxlaw-2834	206	25	procedure	procedure	NOUN
taxlaw-2834	206	26	ch	ch	NOUN
taxlaw-2834	206	27	.	.	PROPN
taxlaw-2834	206	28	1	1	NUM
taxlaw-2834	206	29	(	(	PUNCT
taxlaw-2834	206	30	3d	3d	NUM
taxlaw-2834	206	31	ed	ed	NOUN
taxlaw-2834	206	32	.	.	PUNCT
taxlaw-2834	207	1	forthcoming	forthcoming	ADJ
taxlaw-2834	207	2	2016	2016	NUM
taxlaw-2834	207	3	)	)	PUNCT
taxlaw-2834	207	4	.	.	PUNCT
taxlaw-2834	208	1	50	50	NUM
taxlaw-2834	208	2	see	see	VERB
taxlaw-2834	208	3	,	,	PUNCT
taxlaw-2834	208	4	e.g.	e.g.	ADV
taxlaw-2834	208	5	,	,	PUNCT
taxlaw-2834	208	6	alison	alison	PROPN
taxlaw-2834	208	7	bennett	bennett	PROPN
taxlaw-2834	208	8	,	,	PUNCT
taxlaw-2834	208	9	foreign	foreign	ADJ
taxlaw-2834	208	10	tax	tax	NOUN
taxlaw-2834	208	11	credit	credit	NOUN
taxlaw-2834	208	12	splitter	splitter	NOUN
taxlaw-2834	208	13	rules	rule	NOUN
taxlaw-2834	208	14	slowed	slow	VERB
taxlaw-2834	208	15	by	by	ADP
taxlaw-2834	208	16	resource	resource	NOUN
taxlaw-2834	208	17	constraints	constraint	NOUN
taxlaw-2834	208	18	,	,	PUNCT
taxlaw-2834	208	19	irs	irs	PROPN
taxlaw-2834	208	20	official	official	NOUN
taxlaw-2834	208	21	says	say	VERB
taxlaw-2834	208	22	,	,	PUNCT
taxlaw-2834	208	23	33	33	NUM
taxlaw-2834	208	24	tax	tax	NOUN
taxlaw-2834	208	25	mgmt	mgmt	NOUN
taxlaw-2834	208	26	.	.	PUNCT
taxlaw-2834	209	1	wkly	wkly	PROPN
taxlaw-2834	209	2	.	.	PUNCT
taxlaw-2834	210	1	rep	rep	PROPN
taxlaw-2834	210	2	.	.	PROPN
taxlaw-2834	210	3	1696	1696	NUM
taxlaw-2834	210	4	(	(	PUNCT
taxlaw-2834	210	5	dec	dec	PROPN
taxlaw-2834	210	6	.	.	PROPN
taxlaw-2834	210	7	11	11	NUM
taxlaw-2834	210	8	,	,	PUNCT
taxlaw-2834	210	9	2014	2014	NUM
taxlaw-2834	210	10	)	)	PUNCT
taxlaw-2834	210	11	;	;	PUNCT
taxlaw-2834	210	12	lydia	lydia	PROPN
taxlaw-2834	210	13	beyoud	beyoud	PROPN
taxlaw-2834	210	14	,	,	PUNCT
taxlaw-2834	210	15	staffing	staffing	NOUN
taxlaw-2834	210	16	declines	decline	VERB
taxlaw-2834	210	17	in	in	ADP
taxlaw-2834	210	18	passthroughs	passthrough	NOUN
taxlaw-2834	210	19	division	division	NOUN
taxlaw-2834	210	20	likely	likely	ADJ
taxlaw-2834	210	21	to	to	PART
taxlaw-2834	210	22	result	result	VERB
taxlaw-2834	210	23	in	in	ADP
taxlaw-2834	210	24	smaller	small	ADJ
taxlaw-2834	210	25	guidance	guidance	NOUN
taxlaw-2834	210	26	plan	plan	NOUN
taxlaw-2834	210	27	,	,	PUNCT
taxlaw-2834	210	28	33	33	NUM
taxlaw-2834	210	29	tax	tax	NOUN
taxlaw-2834	210	30	mgmt	mgmt	NOUN
taxlaw-2834	210	31	.	.	PUNCT
taxlaw-2834	211	1	wkly	wkly	PROPN
taxlaw-2834	211	2	.	.	PUNCT
taxlaw-2834	212	1	rep	rep	PROPN
taxlaw-2834	212	2	.	.	PROPN
taxlaw-2834	212	3	694	694	NUM
taxlaw-2834	212	4	(	(	PUNCT
taxlaw-2834	212	5	may	may	PROPN
taxlaw-2834	212	6	16	16	NUM
taxlaw-2834	212	7	,	,	PUNCT
taxlaw-2834	212	8	2014	2014	NUM
taxlaw-2834	212	9	)	)	PUNCT
taxlaw-2834	212	10	.	.	PUNCT
taxlaw-2834	213	1	51	51	NUM
taxlaw-2834	213	2	irs	irs	PROPN
taxlaw-2834	213	3	issued	issue	VERB
taxlaw-2834	213	4	636	636	NUM
taxlaw-2834	213	5	revenue	revenue	NOUN
taxlaw-2834	213	6	rulings	ruling	NOUN
taxlaw-2834	213	7	in	in	ADP
taxlaw-2834	213	8	1974	1974	NUM
taxlaw-2834	213	9	,	,	PUNCT
taxlaw-2834	213	10	but	but	CCONJ
taxlaw-2834	213	11	only	only	ADV
taxlaw-2834	213	12	50	50	NUM
taxlaw-2834	213	13	in	in	ADP
taxlaw-2834	213	14	2013	2013	NUM
taxlaw-2834	213	15	.	.	PUNCT
taxlaw-2834	214	1	see	see	VERB
taxlaw-2834	214	2	adler	adler	PROPN
taxlaw-2834	214	3	,	,	PUNCT
taxlaw-2834	214	4	supra	supra	PROPN
taxlaw-2834	214	5	note	note	NOUN
taxlaw-2834	214	6	22	22	NUM
taxlaw-2834	214	7	.	.	PUNCT
taxlaw-2834	215	1	the	the	DET
taxlaw-2834	215	2	slack	slack	NOUN
taxlaw-2834	215	3	was	be	AUX
taxlaw-2834	215	4	partly	partly	ADV
taxlaw-2834	215	5	taken	take	VERB
taxlaw-2834	215	6	up	up	ADP
taxlaw-2834	215	7	by	by	ADP
taxlaw-2834	215	8	issuance	issuance	NOUN
taxlaw-2834	215	9	of	of	ADP
taxlaw-2834	215	10	more	more	ADJ
taxlaw-2834	215	11	notices	notice	NOUN
taxlaw-2834	215	12	,	,	PUNCT
taxlaw-2834	215	13	although	although	SCONJ
taxlaw-2834	215	14	notices	notice	NOUN
taxlaw-2834	215	15	typically	typically	ADV
taxlaw-2834	215	16	receive	receive	VERB
taxlaw-2834	215	17	somewhat	somewhat	ADV
taxlaw-2834	215	18	less	less	ADV
taxlaw-2834	215	19	exacting	exacting	ADJ
taxlaw-2834	215	20	review	review	NOUN
taxlaw-2834	215	21	.	.	PUNCT
taxlaw-2834	216	1	in	in	ADP
taxlaw-2834	216	2	the	the	DET
taxlaw-2834	216	3	early	early	ADJ
taxlaw-2834	216	4	1980s	1980s	NUM
taxlaw-2834	216	5	,	,	PUNCT
taxlaw-2834	216	6	the	the	DET
taxlaw-2834	216	7	irs	irs	PROPN
taxlaw-2834	216	8	issued	issue	VERB
taxlaw-2834	216	9	between	between	ADP
taxlaw-2834	216	10	200	200	NUM
taxlaw-2834	216	11	and	and	CCONJ
taxlaw-2834	216	12	400	400	NUM
taxlaw-2834	216	13	revenue	revenue	NOUN
taxlaw-2834	216	14	rulings	ruling	NOUN
taxlaw-2834	216	15	,	,	PUNCT
taxlaw-2834	216	16	but	but	CCONJ
taxlaw-2834	216	17	only	only	ADV
taxlaw-2834	216	18	10	10	NUM
taxlaw-2834	216	19	to	to	PART
taxlaw-2834	216	20	20	20	NUM
taxlaw-2834	216	21	notices	notice	NOUN
taxlaw-2834	216	22	each	each	DET
taxlaw-2834	216	23	year	year	NOUN
taxlaw-2834	216	24	.	.	PUNCT
taxlaw-2834	217	1	recently	recently	ADV
taxlaw-2834	217	2	,	,	PUNCT
taxlaw-2834	217	3	the	the	DET
taxlaw-2834	217	4	irs	irs	PROPN
taxlaw-2834	217	5	has	have	AUX
taxlaw-2834	217	6	been	be	AUX
taxlaw-2834	217	7	issuing	issue	VERB
taxlaw-2834	217	8	around	around	ADP
taxlaw-2834	217	9	50	50	NUM
taxlaw-2834	217	10	revenue	revenue	NOUN
taxlaw-2834	217	11	rulings	ruling	NOUN
taxlaw-2834	217	12	,	,	PUNCT
taxlaw-2834	217	13	but	but	CCONJ
taxlaw-2834	217	14	around	around	ADV
taxlaw-2834	217	15	100	100	NUM
taxlaw-2834	217	16	notices	notice	NOUN
taxlaw-2834	217	17	each	each	DET
taxlaw-2834	217	18	year	year	NOUN
taxlaw-2834	217	19	.	.	PUNCT
taxlaw-2834	218	1	the	the	DET
taxlaw-2834	218	2	irs	irs	PROPN
taxlaw-2834	218	3	considers	consider	VERB
taxlaw-2834	218	4	notices	notice	NOUN
taxlaw-2834	218	5	to	to	PART
taxlaw-2834	218	6	be	be	AUX
taxlaw-2834	218	7	on	on	ADP
taxlaw-2834	218	8	the	the	DET
taxlaw-2834	218	9	same	same	ADJ
taxlaw-2834	218	10	plane	plane	NOUN
taxlaw-2834	218	11	of	of	ADP
taxlaw-2834	218	12	authority	authority	NOUN
taxlaw-2834	218	13	as	as	ADP
taxlaw-2834	218	14	revenue	revenue	NOUN
taxlaw-2834	218	15	rulings	ruling	NOUN
taxlaw-2834	218	16	.	.	PUNCT
taxlaw-2834	219	1	rev	rev	PROPN
taxlaw-2834	219	2	.	.	PUNCT
taxlaw-2834	220	1	rul	rul	PROPN
taxlaw-2834	220	2	.	.	PUNCT
taxlaw-2834	221	1	90	90	NUM
taxlaw-2834	221	2	-	-	SYM
taxlaw-2834	221	3	91	91	NUM
taxlaw-2834	221	4	,	,	PUNCT
taxlaw-2834	221	5	1990	1990	NUM
taxlaw-2834	221	6	-	-	SYM
taxlaw-2834	221	7	2	2	NUM
taxlaw-2834	221	8	c.b	c.b	PROPN
taxlaw-2834	221	9	.	.	PROPN
taxlaw-2834	221	10	262	262	NUM
taxlaw-2834	221	11	.	.	PUNCT
taxlaw-2834	222	1	courts	court	NOUN
taxlaw-2834	222	2	,	,	PUNCT
taxlaw-2834	222	3	however	however	ADV
taxlaw-2834	222	4	,	,	PUNCT
taxlaw-2834	222	5	seem	seem	VERB
taxlaw-2834	222	6	to	to	PART
taxlaw-2834	222	7	give	give	VERB
taxlaw-2834	222	8	notices	notice	NOUN
taxlaw-2834	222	9	less	less	ADJ
taxlaw-2834	222	10	weight	weight	NOUN
taxlaw-2834	222	11	.	.	PUNCT
taxlaw-2834	223	1	see	see	VERB
taxlaw-2834	223	2	,	,	PUNCT
taxlaw-2834	223	3	e.g.	e.g.	ADV
taxlaw-2834	223	4	,	,	PUNCT
taxlaw-2834	223	5	bmc	bmc	ADJ
taxlaw-2834	223	6	software	software	PROPN
taxlaw-2834	223	7	,	,	PUNCT
taxlaw-2834	223	8	inc	inc	PROPN
taxlaw-2834	223	9	.	.	PROPN
taxlaw-2834	224	1	v.	v.	ADP
taxlaw-2834	224	2	comm’r	comm’r	NOUN
taxlaw-2834	224	3	,	,	PUNCT
taxlaw-2834	224	4	780	780	NUM
taxlaw-2834	224	5	f.3d	f.3d	NUM
taxlaw-2834	224	6	669	669	NUM
taxlaw-2834	224	7	,	,	PUNCT
taxlaw-2834	224	8	675	675	NUM
taxlaw-2834	224	9	-	-	SYM
taxlaw-2834	224	10	76	76	NUM
taxlaw-2834	224	11	(	(	PUNCT
taxlaw-2834	224	12	5th	5th	ADJ
taxlaw-2834	224	13	cir	cir	NOUN
taxlaw-2834	224	14	.	.	PROPN
taxlaw-2834	224	15	2015	2015	NUM
taxlaw-2834	224	16	)	)	PUNCT
taxlaw-2834	225	1	;	;	PUNCT
taxlaw-2834	225	2	costantino	costantino	PROPN
taxlaw-2834	225	3	v.	v.	ADP
taxlaw-2834	225	4	trw	trw	PROPN
taxlaw-2834	225	5	,	,	PUNCT
taxlaw-2834	225	6	inc	inc	PROPN
taxlaw-2834	225	7	.	.	PROPN
taxlaw-2834	225	8	,	,	PUNCT
taxlaw-2834	225	9	13	13	NUM
taxlaw-2834	225	10	f.3d	f.3d	NUM
taxlaw-2834	225	11	969	969	NUM
taxlaw-2834	225	12	,	,	PUNCT
taxlaw-2834	225	13	980	980	NUM
taxlaw-2834	225	14	-	-	SYM
taxlaw-2834	225	15	81	81	NUM
taxlaw-2834	225	16	(	(	PUNCT
taxlaw-2834	225	17	6th	6th	ADJ
taxlaw-2834	225	18	cir	cir	NOUN
taxlaw-2834	225	19	.	.	PROPN
taxlaw-2834	225	20	1994	1994	NUM
taxlaw-2834	225	21	)	)	PUNCT
taxlaw-2834	225	22	(	(	PUNCT
taxlaw-2834	225	23	both	both	PRON
taxlaw-2834	225	24	refusing	refuse	VERB
taxlaw-2834	225	25	to	to	PART
taxlaw-2834	225	26	defer	defer	VERB
taxlaw-2834	225	27	to	to	ADP
taxlaw-2834	225	28	irs	irs	PROPN
taxlaw-2834	225	29	notices	notice	NOUN
taxlaw-2834	225	30	)	)	PUNCT
taxlaw-2834	225	31	.	.	PUNCT
taxlaw-2834	226	1	52	52	NUM
taxlaw-2834	226	2	the	the	DET
taxlaw-2834	226	3	irs	irs	PROPN
taxlaw-2834	226	4	issued	issue	VERB
taxlaw-2834	226	5	about	about	ADP
taxlaw-2834	226	6	14,000	14,000	NUM
taxlaw-2834	226	7	private	private	ADJ
taxlaw-2834	226	8	letter	letter	NOUN
taxlaw-2834	226	9	rulings	ruling	NOUN
taxlaw-2834	226	10	in	in	ADP
taxlaw-2834	226	11	1974	1974	NUM
taxlaw-2834	226	12	but	but	CCONJ
taxlaw-2834	226	13	fewer	few	ADJ
taxlaw-2834	226	14	than	than	ADP
taxlaw-2834	226	15	2600	2600	NUM
taxlaw-2834	226	16	in	in	ADP
taxlaw-2834	226	17	2013	2013	NUM
taxlaw-2834	226	18	.	.	PUNCT
taxlaw-2834	227	1	i	i	PRON
taxlaw-2834	227	2	d.	d.	PROPN
taxlaw-2834	227	3	see	see	VERB
taxlaw-2834	227	4	also	also	ADV
taxlaw-2834	227	5	rev	rev	VERB
taxlaw-2834	227	6	.	.	PROPN
taxlaw-2834	228	1	proc	proc	PROPN
taxlaw-2834	228	2	.	.	PUNCT
taxlaw-2834	229	1	2003	2003	NUM
taxlaw-2834	229	2	-	-	SYM
taxlaw-2834	229	3	48	48	NUM
taxlaw-2834	229	4	,	,	PUNCT
taxlaw-2834	229	5	2003	2003	NUM
taxlaw-2834	229	6	-	-	SYM
taxlaw-2834	229	7	2	2	NUM
taxlaw-2834	229	8	c.b	c.b	PROPN
taxlaw-2834	229	9	.	.	PROPN
taxlaw-2834	229	10	86	86	NUM
taxlaw-2834	229	11	(	(	PUNCT
taxlaw-2834	229	12	adding	add	VERB
taxlaw-2834	229	13	“	"	PUNCT
taxlaw-2834	229	14	business	business	NOUN
taxlaw-2834	229	15	purpose	purpose	NOUN
taxlaw-2834	229	16	”	"	PUNCT
taxlaw-2834	229	17	to	to	ADP
taxlaw-2834	229	18	the	the	DET
taxlaw-2834	229	19	list	list	NOUN
taxlaw-2834	229	20	of	of	ADP
taxlaw-2834	229	21	topics	topic	NOUN
taxlaw-2834	229	22	on	on	ADP
taxlaw-2834	229	23	which	which	PRON
taxlaw-2834	229	24	the	the	DET
taxlaw-2834	229	25	irs	irs	PROPN
taxlaw-2834	229	26	will	will	AUX
taxlaw-2834	229	27	not	not	PART
taxlaw-2834	229	28	rule	rule	VERB
taxlaw-2834	229	29	)	)	PUNCT
taxlaw-2834	229	30	.	.	PUNCT
taxlaw-2834	230	1	53	53	NUM
taxlaw-2834	230	2	koskinen	koskinen	NOUN
taxlaw-2834	230	3	,	,	PUNCT
taxlaw-2834	230	4	supra	supra	PROPN
taxlaw-2834	230	5	note	note	PROPN
taxlaw-2834	230	6	44	44	NUM
taxlaw-2834	230	7	,	,	PUNCT
taxlaw-2834	230	8	at	at	ADP
taxlaw-2834	230	9	4	4	NUM
taxlaw-2834	230	10	-	-	SYM
taxlaw-2834	230	11	5	5	NUM
taxlaw-2834	230	12	.	.	SYM
taxlaw-2834	230	13	14	14	NUM
taxlaw-2834	230	14	columbia	columbia	PROPN
taxlaw-2834	230	15	journal	journal	PROPN
taxlaw-2834	230	16	of	of	ADP
taxlaw-2834	230	17	tax	tax	NOUN
taxlaw-2834	230	18	law	law	NOUN
taxlaw-2834	230	19	[	[	X
taxlaw-2834	230	20	vol.7:5	vol.7:5	NOUN
taxlaw-2834	230	21	2	2	NUM
taxlaw-2834	230	22	.	.	NOUN
taxlaw-2834	230	23	informal	informal	ADJ
taxlaw-2834	230	24	guidance	guidance	NOUN
taxlaw-2834	230	25	according	accord	VERB
taxlaw-2834	230	26	to	to	ADP
taxlaw-2834	230	27	ken	ken	PROPN
taxlaw-2834	230	28	armstrong	armstrong	PROPN
taxlaw-2834	230	29	,	,	PUNCT
taxlaw-2834	230	30	“	"	PUNCT
taxlaw-2834	230	31	the	the	DET
taxlaw-2834	230	32	reduction	reduction	NOUN
taxlaw-2834	230	33	in	in	ADP
taxlaw-2834	230	34	irs	irs	PROPN
taxlaw-2834	230	35	toll	toll	NOUN
taxlaw-2834	230	36	-	-	PUNCT
taxlaw-2834	230	37	free	free	ADJ
taxlaw-2834	230	38	phone	phone	NOUN
taxlaw-2834	230	39	lines	line	NOUN
taxlaw-2834	230	40	,	,	PUNCT
taxlaw-2834	230	41	walk	walk	VERB
taxlaw-2834	230	42	-	-	PUNCT
taxlaw-2834	230	43	in	in	ADP
taxlaw-2834	230	44	taxpayer	taxpayer	NOUN
taxlaw-2834	230	45	assistance	assistance	NOUN
taxlaw-2834	230	46	centers	center	NOUN
taxlaw-2834	230	47	.	.	PUNCT
taxlaw-2834	230	48	.	.	PUNCT
taxlaw-2834	230	49	.	.	PUNCT
taxlaw-2834	231	1	in	in	ADP
taxlaw-2834	231	2	all	all	DET
taxlaw-2834	231	3	areas	area	NOUN
taxlaw-2834	231	4	of	of	ADP
taxlaw-2834	231	5	taxpayer	taxpayer	NOUN
taxlaw-2834	231	6	correspondence	correspondence	NOUN
taxlaw-2834	231	7	,	,	PUNCT
taxlaw-2834	231	8	and	and	CCONJ
taxlaw-2834	231	9	a	a	DET
taxlaw-2834	231	10	decrease	decrease	NOUN
taxlaw-2834	231	11	in	in	ADP
taxlaw-2834	231	12	its	its	PRON
taxlaw-2834	231	13	workforce	workforce	NOUN
taxlaw-2834	231	14	along	along	ADP
taxlaw-2834	231	15	with	with	ADP
taxlaw-2834	231	16	reductions	reduction	NOUN
taxlaw-2834	231	17	in	in	ADP
taxlaw-2834	231	18	training	training	NOUN
taxlaw-2834	231	19	and	and	CCONJ
taxlaw-2834	231	20	information	information	NOUN
taxlaw-2834	231	21	technology	technology	NOUN
taxlaw-2834	231	22	have	have	AUX
taxlaw-2834	231	23	significantly	significantly	ADV
taxlaw-2834	231	24	diminished	diminish	VERB
taxlaw-2834	231	25	service	service	NOUN
taxlaw-2834	231	26	to	to	ADP
taxlaw-2834	231	27	taxpayers	taxpayer	NOUN
taxlaw-2834	231	28	.	.	PUNCT
taxlaw-2834	231	29	”	"	PUNCT
taxlaw-2834	232	1	54	54	NUM
taxlaw-2834	232	2	in	in	ADP
taxlaw-2834	232	3	fiscal	fiscal	ADJ
taxlaw-2834	232	4	year	year	NOUN
taxlaw-2834	232	5	2013	2013	NUM
taxlaw-2834	232	6	,	,	PUNCT
taxlaw-2834	232	7	only	only	ADV
taxlaw-2834	232	8	61	61	NUM
taxlaw-2834	232	9	%	%	NOUN
taxlaw-2834	232	10	of	of	ADP
taxlaw-2834	232	11	taxpayers	taxpayer	NOUN
taxlaw-2834	232	12	seeking	seek	VERB
taxlaw-2834	232	13	to	to	PART
taxlaw-2834	232	14	reach	reach	VERB
taxlaw-2834	232	15	an	an	DET
taxlaw-2834	232	16	irs	irs	PROPN
taxlaw-2834	232	17	customer	customer	NOUN
taxlaw-2834	232	18	service	service	NOUN
taxlaw-2834	232	19	representative	representative	NOUN
taxlaw-2834	232	20	by	by	ADP
taxlaw-2834	232	21	telephone	telephone	NOUN
taxlaw-2834	232	22	got	get	VERB
taxlaw-2834	232	23	through	through	ADP
taxlaw-2834	232	24	,	,	PUNCT
taxlaw-2834	232	25	down	down	ADV
taxlaw-2834	232	26	from	from	ADP
taxlaw-2834	232	27	87	87	NUM
taxlaw-2834	232	28	%	%	NOUN
taxlaw-2834	232	29	in	in	ADP
taxlaw-2834	232	30	fiscal	fiscal	ADJ
taxlaw-2834	232	31	year	year	NOUN
taxlaw-2834	232	32	2004.55	2004.55	NUM
taxlaw-2834	232	33	by	by	ADP
taxlaw-2834	232	34	2015	2015	NUM
taxlaw-2834	232	35	,	,	PUNCT
taxlaw-2834	232	36	the	the	DET
taxlaw-2834	232	37	figure	figure	NOUN
taxlaw-2834	232	38	dropped	drop	VERB
taxlaw-2834	232	39	to	to	ADP
taxlaw-2834	232	40	under	under	ADP
taxlaw-2834	232	41	50%.56	50%.56	NUM
taxlaw-2834	232	42	almost	almost	ADV
taxlaw-2834	232	43	20	20	NUM
taxlaw-2834	232	44	million	million	NUM
taxlaw-2834	232	45	phone	phone	NOUN
taxlaw-2834	232	46	calls	call	NOUN
taxlaw-2834	232	47	from	from	ADP
taxlaw-2834	232	48	taxpayers	taxpayer	NOUN
taxlaw-2834	232	49	to	to	ADP
taxlaw-2834	232	50	the	the	DET
taxlaw-2834	232	51	irs	irs	PROPN
taxlaw-2834	232	52	went	go	VERB
taxlaw-2834	232	53	unanswered	unanswered	ADJ
taxlaw-2834	232	54	in	in	ADP
taxlaw-2834	232	55	2013.57	2013.57	NUM
taxlaw-2834	232	56	those	those	PRON
taxlaw-2834	232	57	that	that	PRON
taxlaw-2834	232	58	did	do	AUX
taxlaw-2834	232	59	get	get	VERB
taxlaw-2834	232	60	through	through	ADP
taxlaw-2834	232	61	had	have	VERB
taxlaw-2834	232	62	long	long	ADJ
taxlaw-2834	232	63	wait	wait	NOUN
taxlaw-2834	232	64	times	time	NOUN
taxlaw-2834	232	65	,	,	PUNCT
taxlaw-2834	232	66	[	[	X
taxlaw-2834	232	67	which	which	PRON
taxlaw-2834	232	68	]	]	PUNCT
taxlaw-2834	232	69	rose	rise	VERB
taxlaw-2834	232	70	from	from	ADP
taxlaw-2834	232	71	12.8	12.8	NUM
taxlaw-2834	232	72	minutes	minute	NOUN
taxlaw-2834	232	73	in	in	ADP
taxlaw-2834	232	74	2013	2013	NUM
taxlaw-2834	232	75	to	to	ADP
taxlaw-2834	232	76	20.3	20.3	NUM
taxlaw-2834	232	77	minutes	minute	NOUN
taxlaw-2834	232	78	during	during	ADP
taxlaw-2834	232	79	the	the	DET
taxlaw-2834	232	80	first	first	ADJ
taxlaw-2834	232	81	four	four	NUM
taxlaw-2834	232	82	months	month	NOUN
taxlaw-2834	232	83	of	of	ADP
taxlaw-2834	232	84	2014	2014	NUM
taxlaw-2834	232	85	.	.	PUNCT
taxlaw-2834	232	86	.	.	PUNCT
taxlaw-2834	232	87	.	.	PUNCT
taxlaw-2834	233	1	.	.	PUNCT
taxlaw-2834	234	1	those	those	PRON
taxlaw-2834	234	2	expecting	expect	VERB
taxlaw-2834	234	3	correspondence	correspondence	NOUN
taxlaw-2834	234	4	did	do	AUX
taxlaw-2834	234	5	not	not	PART
taxlaw-2834	234	6	fare	fare	VERB
taxlaw-2834	234	7	better	well	ADV
taxlaw-2834	234	8	.	.	PUNCT
taxlaw-2834	235	1	during	during	ADP
taxlaw-2834	235	2	2013	2013	NUM
taxlaw-2834	235	3	,	,	PUNCT
taxlaw-2834	235	4	the	the	DET
taxlaw-2834	235	5	irs	irs	PROPN
taxlaw-2834	235	6	was	be	AUX
taxlaw-2834	235	7	unable	unable	ADJ
taxlaw-2834	235	8	to	to	PART
taxlaw-2834	235	9	process	process	VERB
taxlaw-2834	235	10	53	53	NUM
taxlaw-2834	235	11	percent	percent	NOUN
taxlaw-2834	235	12	of	of	ADP
taxlaw-2834	235	13	its	its	PRON
taxlaw-2834	235	14	adjustments	adjustment	NOUN
taxlaw-2834	235	15	correspondence	correspondence	NOUN
taxlaw-2834	235	16	within	within	ADP
taxlaw-2834	235	17	45	45	NUM
taxlaw-2834	235	18	days	day	NOUN
taxlaw-2834	235	19	,	,	PUNCT
taxlaw-2834	235	20	its	its	PRON
taxlaw-2834	235	21	standard	standard	NOUN
taxlaw-2834	235	22	timeframe.58	timeframe.58	VERB
taxlaw-2834	235	23	the	the	DET
taxlaw-2834	235	24	practitioner	practitioner	NOUN
taxlaw-2834	235	25	priority	priority	NOUN
taxlaw-2834	235	26	service	service	NOUN
taxlaw-2834	235	27	used	use	VERB
taxlaw-2834	235	28	to	to	PART
taxlaw-2834	235	29	be	be	AUX
taxlaw-2834	235	30	a	a	DET
taxlaw-2834	235	31	popular	popular	ADJ
taxlaw-2834	235	32	device	device	NOUN
taxlaw-2834	235	33	by	by	ADP
taxlaw-2834	235	34	which	which	PRON
taxlaw-2834	235	35	taxpayers	taxpayer	NOUN
taxlaw-2834	235	36	’	'	PUNCT
taxlaw-2834	235	37	representatives	representative	NOUN
taxlaw-2834	235	38	could	could	AUX
taxlaw-2834	235	39	obtain	obtain	VERB
taxlaw-2834	235	40	information	information	NOUN
taxlaw-2834	235	41	on	on	ADP
taxlaw-2834	235	42	an	an	DET
taxlaw-2834	235	43	expedited	expedited	ADJ
taxlaw-2834	235	44	basis	basis	NOUN
taxlaw-2834	235	45	.	.	PUNCT
taxlaw-2834	236	1	but	but	CCONJ
taxlaw-2834	236	2	“	"	PUNCT
taxlaw-2834	236	3	[	[	X
taxlaw-2834	236	4	t]he	t]he	X
taxlaw-2834	236	5	pps	pps	NOUN
taxlaw-2834	236	6	level	level	NOUN
taxlaw-2834	236	7	of	of	ADP
taxlaw-2834	236	8	service	service	NOUN
taxlaw-2834	236	9	has	have	AUX
taxlaw-2834	236	10	been	be	AUX
taxlaw-2834	236	11	frustrating	frustrating	ADJ
taxlaw-2834	236	12	to	to	PART
taxlaw-2834	236	13	say	say	VERB
taxlaw-2834	236	14	the	the	DET
taxlaw-2834	236	15	least	least	ADJ
taxlaw-2834	236	16	.	.	PUNCT
taxlaw-2834	237	1	many	many	ADJ
taxlaw-2834	237	2	[	[	PUNCT
taxlaw-2834	237	3	enrolled	enrol	VERB
taxlaw-2834	237	4	agents	agent	NOUN
taxlaw-2834	237	5	]	]	PUNCT
taxlaw-2834	237	6	report	report	NOUN
taxlaw-2834	237	7	frequently	frequently	ADV
taxlaw-2834	237	8	receiving	receive	VERB
taxlaw-2834	237	9	messages	message	NOUN
taxlaw-2834	237	10	that	that	SCONJ
taxlaw-2834	237	11	due	due	ADP
taxlaw-2834	237	12	to	to	ADP
taxlaw-2834	237	13	high	high	ADJ
taxlaw-2834	237	14	volume	volume	NOUN
taxlaw-2834	237	15	,	,	PUNCT
taxlaw-2834	237	16	irs	irs	PROPN
taxlaw-2834	237	17	can	can	AUX
taxlaw-2834	237	18	not	not	PART
taxlaw-2834	237	19	accept	accept	VERB
taxlaw-2834	237	20	their	their	PRON
taxlaw-2834	237	21	calls	call	NOUN
taxlaw-2834	237	22	and	and	CCONJ
taxlaw-2834	237	23	others	other	NOUN
taxlaw-2834	237	24	have	have	AUX
taxlaw-2834	237	25	waited	wait	VERB
taxlaw-2834	237	26	hours	hour	NOUN
taxlaw-2834	237	27	for	for	ADP
taxlaw-2834	237	28	service	service	NOUN
taxlaw-2834	237	29	.	.	PUNCT
taxlaw-2834	238	1	”59	”59	ADJ
taxlaw-2834	238	2	as	as	ADP
taxlaw-2834	238	3	always	always	ADV
taxlaw-2834	238	4	,	,	PUNCT
taxlaw-2834	238	5	of	of	ADP
taxlaw-2834	238	6	course	course	NOUN
taxlaw-2834	238	7	,	,	PUNCT
taxlaw-2834	238	8	one	one	PRON
taxlaw-2834	238	9	must	must	AUX
taxlaw-2834	238	10	ask	ask	VERB
taxlaw-2834	238	11	whether	whether	SCONJ
taxlaw-2834	238	12	the	the	DET
taxlaw-2834	238	13	numbers	number	NOUN
taxlaw-2834	238	14	tell	tell	VERB
taxlaw-2834	238	15	the	the	DET
taxlaw-2834	238	16	whole	whole	ADJ
taxlaw-2834	238	17	story	story	NOUN
taxlaw-2834	238	18	.	.	PUNCT
taxlaw-2834	239	1	a	a	DET
taxlaw-2834	239	2	standard	standard	ADJ
taxlaw-2834	239	3	ploy	ploy	NOUN
taxlaw-2834	239	4	in	in	ADP
taxlaw-2834	239	5	the	the	DET
taxlaw-2834	239	6	strategy	strategy	NOUN
taxlaw-2834	239	7	of	of	ADP
taxlaw-2834	239	8	agencies	agency	NOUN
taxlaw-2834	239	9	conducting	conduct	VERB
taxlaw-2834	239	10	guerrilla	guerrilla	NOUN
taxlaw-2834	239	11	warfare	warfare	NOUN
taxlaw-2834	239	12	against	against	ADP
taxlaw-2834	239	13	budget	budget	NOUN
taxlaw-2834	239	14	cuts	cut	NOUN
taxlaw-2834	239	15	is	be	AUX
taxlaw-2834	239	16	to	to	PART
taxlaw-2834	239	17	cut	cut	VERB
taxlaw-2834	239	18	good	good	ADJ
taxlaw-2834	239	19	—	—	PUNCT
taxlaw-2834	239	20	or	or	CCONJ
taxlaw-2834	239	21	at	at	ADP
taxlaw-2834	239	22	least	least	ADJ
taxlaw-2834	239	23	visible	visible	ADJ
taxlaw-2834	239	24	and	and	CCONJ
taxlaw-2834	239	25	popular	popular	ADJ
taxlaw-2834	239	26	—	—	PUNCT
taxlaw-2834	239	27	programs	program	NOUN
taxlaw-2834	239	28	rather	rather	ADV
taxlaw-2834	239	29	than	than	ADP
taxlaw-2834	239	30	wasteful	wasteful	ADJ
taxlaw-2834	239	31	ones	one	NOUN
taxlaw-2834	239	32	,	,	PUNCT
taxlaw-2834	239	33	that	that	ADV
taxlaw-2834	239	34	is	is	ADV
taxlaw-2834	239	35	,	,	PUNCT
taxlaw-2834	239	36	to	to	PART
taxlaw-2834	239	37	pare	pare	VERB
taxlaw-2834	239	38	muscle	muscle	NOUN
taxlaw-2834	239	39	rather	rather	ADV
taxlaw-2834	239	40	than	than	ADP
taxlaw-2834	239	41	fat	fat	ADJ
taxlaw-2834	239	42	,	,	PUNCT
taxlaw-2834	239	43	as	as	ADP
taxlaw-2834	239	44	a	a	DET
taxlaw-2834	239	45	way	way	NOUN
taxlaw-2834	239	46	of	of	ADP
taxlaw-2834	239	47	leveraging	leverage	VERB
taxlaw-2834	239	48	howls	howl	NOUN
taxlaw-2834	239	49	of	of	ADP
taxlaw-2834	239	50	constituent	constituent	ADJ
taxlaw-2834	239	51	indignation	indignation	NOUN
taxlaw-2834	239	52	into	into	ADP
taxlaw-2834	239	53	restoration	restoration	NOUN
taxlaw-2834	239	54	of	of	ADP
taxlaw-2834	239	55	funding	funding	NOUN
taxlaw-2834	239	56	.	.	PUNCT
taxlaw-2834	240	1	one	one	PRON
taxlaw-2834	240	2	can	can	AUX
taxlaw-2834	240	3	not	not	PART
taxlaw-2834	240	4	say	say	VERB
taxlaw-2834	240	5	with	with	ADP
taxlaw-2834	240	6	certainty	certainty	NOUN
taxlaw-2834	240	7	whether	whether	SCONJ
taxlaw-2834	240	8	and	and	CCONJ
taxlaw-2834	240	9	to	to	ADP
taxlaw-2834	240	10	what	what	DET
taxlaw-2834	240	11	extent	extent	NOUN
taxlaw-2834	240	12	the	the	DET
taxlaw-2834	240	13	irs	irs	PROPN
taxlaw-2834	240	14	has	have	AUX
taxlaw-2834	240	15	slashed	slash	VERB
taxlaw-2834	240	16	taxpayer	taxpayer	NOUN
taxlaw-2834	240	17	service	service	NOUN
taxlaw-2834	240	18	rather	rather	ADV
taxlaw-2834	240	19	than	than	ADP
taxlaw-2834	240	20	other	other	ADJ
taxlaw-2834	240	21	activities	activity	NOUN
taxlaw-2834	240	22	as	as	ADP
taxlaw-2834	240	23	part	part	NOUN
taxlaw-2834	240	24	of	of	ADP
taxlaw-2834	240	25	such	such	DET
taxlaw-2834	240	26	a	a	DET
taxlaw-2834	240	27	strategy	strategy	NOUN
taxlaw-2834	240	28	,	,	PUNCT
taxlaw-2834	240	29	but	but	CCONJ
taxlaw-2834	240	30	the	the	DET
taxlaw-2834	240	31	possibility	possibility	NOUN
taxlaw-2834	240	32	exists.60	exists.60	VERB
taxlaw-2834	240	33	3	3	NUM
taxlaw-2834	240	34	.	.	X
taxlaw-2834	241	1	enforcement	enforcement	NOUN
taxlaw-2834	241	2	no	no	DET
taxlaw-2834	241	3	one	one	NOUN
taxlaw-2834	241	4	knows	know	VERB
taxlaw-2834	241	5	for	for	ADP
taxlaw-2834	241	6	sure	sure	ADJ
taxlaw-2834	241	7	how	how	SCONJ
taxlaw-2834	241	8	much	much	ADJ
taxlaw-2834	241	9	tax	tax	NOUN
taxlaw-2834	241	10	that	that	PRON
taxlaw-2834	241	11	should	should	AUX
taxlaw-2834	241	12	have	have	AUX
taxlaw-2834	241	13	been	be	AUX
taxlaw-2834	241	14	paid	pay	VERB
taxlaw-2834	241	15	goes	go	NOUN
taxlaw-2834	241	16	uncollected	uncollecte	VERB
taxlaw-2834	241	17	.	.	PUNCT
taxlaw-2834	242	1	the	the	DET
taxlaw-2834	242	2	irs	irs	PROPN
taxlaw-2834	242	3	estimates	estimate	VERB
taxlaw-2834	242	4	that	that	SCONJ
taxlaw-2834	242	5	the	the	DET
taxlaw-2834	242	6	annual	annual	ADJ
taxlaw-2834	242	7	tax	tax	NOUN
taxlaw-2834	242	8	gap	gap	NOUN
taxlaw-2834	242	9	—	—	PUNCT
taxlaw-2834	242	10	the	the	DET
taxlaw-2834	242	11	difference	difference	NOUN
taxlaw-2834	242	12	between	between	ADP
taxlaw-2834	242	13	what	what	PRON
taxlaw-2834	242	14	taxpayers	taxpayer	NOUN
taxlaw-2834	242	15	should	should	AUX
taxlaw-2834	242	16	have	have	AUX
taxlaw-2834	242	17	paid	pay	VERB
taxlaw-2834	242	18	and	and	CCONJ
taxlaw-2834	242	19	what	what	PRON
taxlaw-2834	242	20	they	they	PRON
taxlaw-2834	242	21	paid	pay	VERB
taxlaw-2834	242	22	timely	timely	ADV
taxlaw-2834	242	23	—	—	PUNCT
taxlaw-2834	242	24	is	be	AUX
taxlaw-2834	242	25	$	$	SYM
taxlaw-2834	242	26	450	450	NUM
taxlaw-2834	242	27	billion	billion	NUM
taxlaw-2834	242	28	.	.	PUNCT
taxlaw-2834	243	1	the	the	DET
taxlaw-2834	243	2	largest	large	ADJ
taxlaw-2834	243	3	component	component	NOUN
taxlaw-2834	243	4	(	(	PUNCT
taxlaw-2834	243	5	$	$	SYM
taxlaw-2834	243	6	376	376	NUM
taxlaw-2834	243	7	billion	billion	NUM
taxlaw-2834	243	8	)	)	PUNCT
taxlaw-2834	243	9	reflects	reflect	VERB
taxlaw-2834	243	10	taxpayers	taxpayer	NOUN
taxlaw-2834	243	11	underreporting	underreporte	VERB
taxlaw-2834	243	12	their	their	PRON
taxlaw-2834	243	13	liabilities	liability	NOUN
taxlaw-2834	243	14	on	on	ADP
taxlaw-2834	243	15	their	their	PRON
taxlaw-2834	243	16	returns	return	NOUN
taxlaw-2834	243	17	.	.	PUNCT
taxlaw-2834	244	1	an	an	DET
taxlaw-2834	244	2	additional	additional	ADJ
taxlaw-2834	244	3	54	54	NUM
taxlaw-2834	244	4	ken	ken	PROPN
taxlaw-2834	244	5	armstrong	armstrong	PROPN
taxlaw-2834	244	6	,	,	PUNCT
taxlaw-2834	244	7	service	service	NOUN
taxlaw-2834	244	8	matters	matter	NOUN
taxlaw-2834	244	9	,	,	PUNCT
taxlaw-2834	244	10	33	33	NUM
taxlaw-2834	244	11	tax	tax	NOUN
taxlaw-2834	244	12	mgmt	mgmt	NOUN
taxlaw-2834	244	13	.	.	PUNCT
taxlaw-2834	245	1	wkly	wkly	PROPN
taxlaw-2834	245	2	.	.	PUNCT
taxlaw-2834	246	1	rep	rep	PROPN
taxlaw-2834	246	2	.	.	PROPN
taxlaw-2834	246	3	1646	1646	NUM
taxlaw-2834	246	4	(	(	PUNCT
taxlaw-2834	246	5	2014	2014	NUM
taxlaw-2834	246	6	)	)	PUNCT
taxlaw-2834	246	7	;	;	PUNCT
taxlaw-2834	246	8	see	see	VERB
taxlaw-2834	246	9	also	also	ADV
taxlaw-2834	246	10	national	national	ADJ
taxlaw-2834	246	11	taxpayer	taxpayer	PROPN
taxlaw-2834	246	12	advocate	advocate	NOUN
taxlaw-2834	246	13	,	,	PUNCT
taxlaw-2834	246	14	2013	2013	NUM
taxlaw-2834	246	15	annual	annual	ADJ
taxlaw-2834	246	16	report	report	NOUN
taxlaw-2834	246	17	to	to	ADP
taxlaw-2834	246	18	congress	congress	PROPN
taxlaw-2834	246	19	(	(	PUNCT
taxlaw-2834	246	20	dec	dec	PROPN
taxlaw-2834	246	21	.	.	PROPN
taxlaw-2834	246	22	31	31	NUM
taxlaw-2834	246	23	,	,	PUNCT
taxlaw-2834	246	24	2013	2013	NUM
taxlaw-2834	246	25	)	)	PUNCT
taxlaw-2834	246	26	.	.	PUNCT
taxlaw-2834	247	1	55	55	NUM
taxlaw-2834	247	2	catherine	catherine	PROPN
taxlaw-2834	247	3	rampell	rampell	PROPN
taxlaw-2834	247	4	,	,	PUNCT
taxlaw-2834	247	5	charting	chart	VERB
taxlaw-2834	247	6	the	the	DET
taxlaw-2834	247	7	decline	decline	NOUN
taxlaw-2834	247	8	in	in	ADP
taxlaw-2834	247	9	service	service	NOUN
taxlaw-2834	247	10	at	at	ADP
taxlaw-2834	247	11	the	the	DET
taxlaw-2834	247	12	irs	irs	PROPN
taxlaw-2834	247	13	,	,	PUNCT
taxlaw-2834	247	14	n.y	n.y	PROPN
taxlaw-2834	247	15	.	.	PROPN
taxlaw-2834	247	16	times	times	PROPN
taxlaw-2834	247	17	(	(	PUNCT
taxlaw-2834	247	18	jan	jan	PROPN
taxlaw-2834	247	19	.	.	PROPN
taxlaw-2834	247	20	11	11	NUM
taxlaw-2834	247	21	,	,	PUNCT
taxlaw-2834	247	22	2014	2014	NUM
taxlaw-2834	247	23	)	)	PUNCT
taxlaw-2834	247	24	,	,	PUNCT
taxlaw-2834	247	25	http://taxprof.typepad.com/taxprof_blog/2014/01/ny-times-2.html	http://taxprof.typepad.com/taxprof_blog/2014/01/ny-times-2.html	PROPN
taxlaw-2834	247	26	[	[	X
taxlaw-2834	247	27	https://perma.cc/m22w-bed3	https://perma.cc/m22w-bed3	NOUN
taxlaw-2834	247	28	]	]	X
taxlaw-2834	247	29	.	.	PUNCT
taxlaw-2834	248	1	56	56	NUM
taxlaw-2834	248	2	koskinen	koskinen	NOUN
taxlaw-2834	248	3	,	,	PUNCT
taxlaw-2834	248	4	supra	supra	PROPN
taxlaw-2834	248	5	note	note	PROPN
taxlaw-2834	248	6	44	44	NUM
taxlaw-2834	248	7	,	,	PUNCT
taxlaw-2834	248	8	at	at	ADP
taxlaw-2834	248	9	3	3	NUM
taxlaw-2834	248	10	.	.	PUNCT
taxlaw-2834	248	11	during	during	ADP
taxlaw-2834	248	12	the	the	DET
taxlaw-2834	248	13	2015	2015	NUM
taxlaw-2834	248	14	filing	filing	NOUN
taxlaw-2834	248	15	season	season	NOUN
taxlaw-2834	248	16	,	,	PUNCT
taxlaw-2834	248	17	“	"	PUNCT
taxlaw-2834	248	18	the	the	DET
taxlaw-2834	248	19	irs	irs	PROPN
taxlaw-2834	248	20	answered	answer	VERB
taxlaw-2834	248	21	only	only	ADV
taxlaw-2834	248	22	38	38	NUM
taxlaw-2834	248	23	percent	percent	NOUN
taxlaw-2834	248	24	of	of	ADP
taxlaw-2834	248	25	calls	call	NOUN
taxlaw-2834	248	26	and	and	CCONJ
taxlaw-2834	248	27	those	those	DET
taxlaw-2834	248	28	taxpayers	taxpayer	NOUN
taxlaw-2834	248	29	able	able	ADJ
taxlaw-2834	248	30	to	to	PART
taxlaw-2834	248	31	reach	reach	VERB
taxlaw-2834	248	32	the	the	DET
taxlaw-2834	248	33	irs	irs	PROPN
taxlaw-2834	248	34	experienced	experience	VERB
taxlaw-2834	248	35	average	average	ADJ
taxlaw-2834	248	36	wait	wait	NOUN
taxlaw-2834	248	37	times	time	NOUN
taxlaw-2834	248	38	of	of	ADP
taxlaw-2834	248	39	over	over	ADP
taxlaw-2834	248	40	23	23	NUM
taxlaw-2834	248	41	minutes	minute	NOUN
taxlaw-2834	248	42	.	.	PUNCT
taxlaw-2834	248	43	”	"	PUNCT
taxlaw-2834	249	1	wall	wall	PROPN
taxlaw-2834	249	2	,	,	PUNCT
taxlaw-2834	249	3	supra	supra	PROPN
taxlaw-2834	249	4	note	note	PROPN
taxlaw-2834	249	5	19	19	NUM
taxlaw-2834	249	6	,	,	PUNCT
taxlaw-2834	249	7	at	at	ADP
taxlaw-2834	249	8	2	2	NUM
taxlaw-2834	249	9	.	.	SYM
taxlaw-2834	249	10	57	57	NUM
taxlaw-2834	249	11	national	national	ADJ
taxlaw-2834	249	12	treasury	treasury	PROPN
taxlaw-2834	249	13	employees	employees	PROPN
taxlaw-2834	249	14	union	union	PROPN
taxlaw-2834	249	15	,	,	PUNCT
taxlaw-2834	249	16	press	press	NOUN
taxlaw-2834	249	17	release	release	NOUN
taxlaw-2834	249	18	,	,	PUNCT
taxlaw-2834	249	19	june	june	PROPN
taxlaw-2834	249	20	17	17	NUM
taxlaw-2834	249	21	,	,	PUNCT
taxlaw-2834	249	22	2014	2014	NUM
taxlaw-2834	249	23	,	,	PUNCT
taxlaw-2834	249	24	at	at	ADP
taxlaw-2834	249	25	2	2	NUM
taxlaw-2834	249	26	(	(	PUNCT
taxlaw-2834	249	27	on	on	ADP
taxlaw-2834	249	28	file	file	NOUN
taxlaw-2834	249	29	with	with	ADP
taxlaw-2834	249	30	author	author	NOUN
taxlaw-2834	249	31	)	)	PUNCT
taxlaw-2834	249	32	.	.	PUNCT
taxlaw-2834	250	1	58	58	NUM
taxlaw-2834	251	1	i	i	PRON
taxlaw-2834	251	2	d.	d.	PROPN
taxlaw-2834	251	3	59	59	NUM
taxlaw-2834	251	4	letter	letter	NOUN
taxlaw-2834	251	5	from	from	ADP
taxlaw-2834	251	6	lonnie	lonnie	PROPN
taxlaw-2834	251	7	garry	garry	PROPN
taxlaw-2834	251	8	,	,	PUNCT
taxlaw-2834	251	9	president	president	NOUN
taxlaw-2834	251	10	of	of	ADP
taxlaw-2834	251	11	nat’l	nat’l	NOUN
taxlaw-2834	251	12	ass’n	ass’n	PROPN
taxlaw-2834	251	13	of	of	ADP
taxlaw-2834	251	14	enrolled	enrol	VERB
taxlaw-2834	251	15	agents	agent	NOUN
taxlaw-2834	251	16	,	,	PUNCT
taxlaw-2834	251	17	to	to	PART
taxlaw-2834	251	18	commissioner	commissioner	PROPN
taxlaw-2834	251	19	john	john	PROPN
taxlaw-2834	251	20	a.	a.	PROPN
taxlaw-2834	251	21	koskinen	koskinen	PROPN
taxlaw-2834	251	22	,	,	PUNCT
taxlaw-2834	251	23	sept	sept	PROPN
taxlaw-2834	251	24	.	.	PROPN
taxlaw-2834	251	25	18	18	NUM
taxlaw-2834	251	26	,	,	PUNCT
taxlaw-2834	251	27	2014	2014	NUM
taxlaw-2834	251	28	(	(	PUNCT
taxlaw-2834	251	29	on	on	ADP
taxlaw-2834	251	30	file	file	NOUN
taxlaw-2834	251	31	with	with	ADP
taxlaw-2834	251	32	author	author	NOUN
taxlaw-2834	251	33	)	)	PUNCT
taxlaw-2834	251	34	.	.	PUNCT
taxlaw-2834	252	1	the	the	DET
taxlaw-2834	252	2	average	average	ADJ
taxlaw-2834	252	3	wait	wait	NOUN
taxlaw-2834	252	4	was	be	AUX
taxlaw-2834	252	5	32.5	32.5	NUM
taxlaw-2834	252	6	minutes	minute	NOUN
taxlaw-2834	252	7	.	.	PUNCT
taxlaw-2834	253	1	nteu	nteu	PROPN
taxlaw-2834	253	2	press	press	NOUN
taxlaw-2834	253	3	release	release	NOUN
taxlaw-2834	253	4	,	,	PUNCT
taxlaw-2834	253	5	supra	supra	PROPN
taxlaw-2834	253	6	note	note	NOUN
taxlaw-2834	253	7	57	57	NUM
taxlaw-2834	253	8	,	,	PUNCT
taxlaw-2834	253	9	at	at	ADP
taxlaw-2834	253	10	2	2	NUM
taxlaw-2834	253	11	.	.	PUNCT
taxlaw-2834	253	12	60	60	NUM
taxlaw-2834	253	13	the	the	DET
taxlaw-2834	253	14	irs	irs	PROPN
taxlaw-2834	253	15	has	have	AUX
taxlaw-2834	253	16	told	tell	VERB
taxlaw-2834	253	17	congress	congress	PROPN
taxlaw-2834	253	18	that	that	SCONJ
taxlaw-2834	253	19	“	"	PUNCT
taxlaw-2834	253	20	the	the	DET
taxlaw-2834	253	21	only	only	ADJ
taxlaw-2834	253	22	way	way	NOUN
taxlaw-2834	253	23	to	to	PART
taxlaw-2834	253	24	address	address	VERB
taxlaw-2834	253	25	these	these	DET
taxlaw-2834	253	26	issues	issue	NOUN
taxlaw-2834	253	27	[	[	X
taxlaw-2834	253	28	of	of	ADP
taxlaw-2834	253	29	the	the	DET
taxlaw-2834	253	30	impact	impact	NOUN
taxlaw-2834	253	31	of	of	ADP
taxlaw-2834	253	32	budget	budget	NOUN
taxlaw-2834	253	33	cuts	cut	NOUN
taxlaw-2834	253	34	on	on	ADP
taxlaw-2834	253	35	the	the	DET
taxlaw-2834	253	36	quality	quality	NOUN
taxlaw-2834	253	37	of	of	ADP
taxlaw-2834	253	38	taxpayer	taxpayer	NOUN
taxlaw-2834	253	39	services	service	NOUN
taxlaw-2834	253	40	]	]	PUNCT
taxlaw-2834	253	41	is	be	AUX
taxlaw-2834	253	42	for	for	SCONJ
taxlaw-2834	253	43	congress	congress	PROPN
taxlaw-2834	253	44	to	to	PART
taxlaw-2834	253	45	provide	provide	VERB
taxlaw-2834	253	46	the	the	DET
taxlaw-2834	253	47	irs	irs	PROPN
taxlaw-2834	253	48	with	with	ADP
taxlaw-2834	253	49	the	the	DET
taxlaw-2834	253	50	additional	additional	ADJ
taxlaw-2834	253	51	funding	funding	NOUN
taxlaw-2834	253	52	.	.	PUNCT
taxlaw-2834	253	53	”	"	PUNCT
taxlaw-2834	253	54	wall	wall	PROPN
taxlaw-2834	253	55	,	,	PUNCT
taxlaw-2834	253	56	supra	supra	PROPN
taxlaw-2834	253	57	note	note	PROPN
taxlaw-2834	253	58	19	19	NUM
taxlaw-2834	253	59	,	,	PUNCT
taxlaw-2834	253	60	at	at	ADP
taxlaw-2834	253	61	1	1	NUM
taxlaw-2834	253	62	.	.	PUNCT
taxlaw-2834	254	1	well	well	INTJ
taxlaw-2834	254	2	,	,	PUNCT
taxlaw-2834	254	3	maybe	maybe	ADV
taxlaw-2834	254	4	not	not	PART
taxlaw-2834	254	5	.	.	PUNCT
taxlaw-2834	255	1	the	the	DET
taxlaw-2834	255	2	irs	irs	PROPN
taxlaw-2834	255	3	has	have	AUX
taxlaw-2834	255	4	considerable	considerable	ADJ
taxlaw-2834	255	5	,	,	PUNCT
taxlaw-2834	255	6	though	though	SCONJ
taxlaw-2834	255	7	not	not	PART
taxlaw-2834	255	8	unlimited	unlimited	ADJ
taxlaw-2834	255	9	,	,	PUNCT
taxlaw-2834	255	10	flexibility	flexibility	NOUN
taxlaw-2834	255	11	in	in	ADP
taxlaw-2834	255	12	how	how	SCONJ
taxlaw-2834	255	13	it	it	PRON
taxlaw-2834	255	14	allocates	allocate	VERB
taxlaw-2834	255	15	appropriated	appropriate	VERB
taxlaw-2834	255	16	funds	fund	NOUN
taxlaw-2834	255	17	and	and	CCONJ
taxlaw-2834	255	18	splits	split	VERB
taxlaw-2834	255	19	funds	fund	NOUN
taxlaw-2834	255	20	among	among	ADP
taxlaw-2834	255	21	activities	activity	NOUN
taxlaw-2834	255	22	.	.	PUNCT
taxlaw-2834	256	1	see	see	VERB
taxlaw-2834	256	2	government	government	NOUN
taxlaw-2834	256	3	accountability	accountability	NOUN
taxlaw-2834	256	4	office	office	NOUN
taxlaw-2834	256	5	,	,	PUNCT
taxlaw-2834	256	6	supra	supra	PROPN
taxlaw-2834	256	7	note	note	PROPN
taxlaw-2834	256	8	11	11	NUM
taxlaw-2834	256	9	,	,	PUNCT
taxlaw-2834	256	10	at	at	ADP
taxlaw-2834	256	11	5	5	NUM
taxlaw-2834	256	12	-	-	SYM
taxlaw-2834	256	13	6	6	NUM
taxlaw-2834	256	14	.	.	NOUN
taxlaw-2834	256	15	2016	2016	NUM
taxlaw-2834	256	16	]	]	PUNCT
taxlaw-2834	256	17	the	the	DET
taxlaw-2834	256	18	future	future	NOUN
taxlaw-2834	256	19	of	of	ADP
taxlaw-2834	256	20	american	american	PROPN
taxlaw-2834	256	21	tax	tax	PROPN
taxlaw-2834	256	22	administration	administration	NOUN
taxlaw-2834	256	23	15	15	NUM
taxlaw-2834	256	24	$	$	SYM
taxlaw-2834	256	25	28	28	NUM
taxlaw-2834	256	26	billion	billion	NUM
taxlaw-2834	256	27	is	be	AUX
taxlaw-2834	256	28	based	base	VERB
taxlaw-2834	256	29	on	on	ADP
taxlaw-2834	256	30	taxpayers	taxpayer	NOUN
taxlaw-2834	256	31	who	who	PRON
taxlaw-2834	256	32	are	be	AUX
taxlaw-2834	256	33	legally	legally	ADV
taxlaw-2834	256	34	obligated	obligate	VERB
taxlaw-2834	256	35	to	to	PART
taxlaw-2834	256	36	,	,	PUNCT
taxlaw-2834	256	37	but	but	CCONJ
taxlaw-2834	256	38	do	do	AUX
taxlaw-2834	256	39	not	not	PART
taxlaw-2834	256	40	,	,	PUNCT
taxlaw-2834	256	41	file	file	VERB
taxlaw-2834	256	42	returns	return	NOUN
taxlaw-2834	256	43	.	.	PUNCT
taxlaw-2834	257	1	the	the	DET
taxlaw-2834	257	2	remaining	remain	VERB
taxlaw-2834	257	3	$	$	SYM
taxlaw-2834	257	4	46	46	NUM
taxlaw-2834	257	5	billion	billion	NUM
taxlaw-2834	257	6	consists	consist	NOUN
taxlaw-2834	257	7	of	of	ADP
taxlaw-2834	257	8	reported	report	VERB
taxlaw-2834	257	9	but	but	CCONJ
taxlaw-2834	257	10	unpaid	unpaid	ADJ
taxlaw-2834	257	11	tax	tax	NOUN
taxlaw-2834	257	12	liabilities.61	liabilities.61	NOUN
taxlaw-2834	257	13	in	in	ADP
taxlaw-2834	257	14	short	short	ADJ
taxlaw-2834	257	15	,	,	PUNCT
taxlaw-2834	257	16	there	there	PRON
taxlaw-2834	257	17	are	be	VERB
taxlaw-2834	257	18	abundant	abundant	ADJ
taxlaw-2834	257	19	targets	target	NOUN
taxlaw-2834	257	20	for	for	ADP
taxlaw-2834	257	21	more	more	ADV
taxlaw-2834	257	22	robust	robust	ADJ
taxlaw-2834	257	23	tax	tax	NOUN
taxlaw-2834	257	24	enforcement	enforcement	NOUN
taxlaw-2834	257	25	.	.	PUNCT
taxlaw-2834	258	1	yet	yet	CCONJ
taxlaw-2834	258	2	key	key	ADJ
taxlaw-2834	258	3	enforcement	enforcement	NOUN
taxlaw-2834	258	4	activities	activity	NOUN
taxlaw-2834	258	5	have	have	AUX
taxlaw-2834	258	6	contracted	contract	VERB
taxlaw-2834	258	7	,	,	PUNCT
taxlaw-2834	258	8	not	not	PART
taxlaw-2834	258	9	expanded	expand	VERB
taxlaw-2834	258	10	,	,	PUNCT
taxlaw-2834	258	11	in	in	ADP
taxlaw-2834	258	12	recent	recent	ADJ
taxlaw-2834	258	13	years	year	NOUN
taxlaw-2834	258	14	.	.	PUNCT
taxlaw-2834	259	1	overall	overall	ADJ
taxlaw-2834	259	2	,	,	PUNCT
taxlaw-2834	259	3	between	between	ADP
taxlaw-2834	259	4	2010	2010	NUM
taxlaw-2834	259	5	and	and	CCONJ
taxlaw-2834	259	6	2015	2015	NUM
taxlaw-2834	259	7	,	,	PUNCT
taxlaw-2834	259	8	irs	irs	PROPN
taxlaw-2834	259	9	enforcement	enforcement	NOUN
taxlaw-2834	259	10	dropped	drop	VERB
taxlaw-2834	259	11	by	by	ADP
taxlaw-2834	259	12	20%.62	20%.62	NUM
taxlaw-2834	259	13	for	for	ADP
taxlaw-2834	259	14	example	example	NOUN
taxlaw-2834	259	15	:	:	PUNCT
taxlaw-2834	259	16	•	•	ADP
taxlaw-2834	259	17	as	as	SCONJ
taxlaw-2834	259	18	noted	note	VERB
taxlaw-2834	259	19	in	in	ADP
taxlaw-2834	259	20	subpart	subpart	PROPN
taxlaw-2834	259	21	i.a	i.a	PROPN
taxlaw-2834	259	22	.	.	PROPN
taxlaw-2834	259	23	above	above	PROPN
taxlaw-2834	259	24	,	,	PUNCT
taxlaw-2834	259	25	information	information	NOUN
taxlaw-2834	259	26	gathering	gathering	NOUN
taxlaw-2834	259	27	and	and	CCONJ
taxlaw-2834	259	28	enforcement	enforcement	NOUN
taxlaw-2834	259	29	involving	involve	VERB
taxlaw-2834	259	30	transnational	transnational	ADJ
taxlaw-2834	259	31	activities	activity	NOUN
taxlaw-2834	259	32	are	be	AUX
taxlaw-2834	259	33	of	of	ADP
taxlaw-2834	259	34	great	great	ADJ
taxlaw-2834	259	35	and	and	CCONJ
taxlaw-2834	259	36	growing	grow	VERB
taxlaw-2834	259	37	importance	importance	NOUN
taxlaw-2834	259	38	.	.	PUNCT
taxlaw-2834	260	1	fatca	fatca	PROPN
taxlaw-2834	260	2	is	be	AUX
taxlaw-2834	260	3	a	a	DET
taxlaw-2834	260	4	central	central	ADJ
taxlaw-2834	260	5	strategy	strategy	NOUN
taxlaw-2834	260	6	for	for	ADP
taxlaw-2834	260	7	reducing	reduce	VERB
taxlaw-2834	260	8	cross	cross	ADJ
taxlaw-2834	260	9	-	-	ADJ
taxlaw-2834	260	10	border	border	ADJ
taxlaw-2834	260	11	evasion	evasion	NOUN
taxlaw-2834	260	12	of	of	ADP
taxlaw-2834	260	13	u.s	u.s	PROPN
taxlaw-2834	260	14	.	.	PROPN
taxlaw-2834	260	15	taxes	taxis	NOUN
taxlaw-2834	260	16	.	.	PUNCT
taxlaw-2834	261	1	the	the	DET
taxlaw-2834	261	2	irs	irs	PROPN
taxlaw-2834	261	3	has	have	VERB
taxlaw-2834	261	4	enough	enough	ADJ
taxlaw-2834	261	5	resources	resource	NOUN
taxlaw-2834	261	6	to	to	PART
taxlaw-2834	261	7	accept	accept	VERB
taxlaw-2834	261	8	the	the	DET
taxlaw-2834	261	9	tsunamis	tsunamis	NOUN
taxlaw-2834	261	10	of	of	ADP
taxlaw-2834	261	11	forms	form	NOUN
taxlaw-2834	261	12	and	and	CCONJ
taxlaw-2834	261	13	reports	report	NOUN
taxlaw-2834	261	14	that	that	SCONJ
taxlaw-2834	261	15	fatca	fatca	ADJ
taxlaw-2834	261	16	requires	require	VERB
taxlaw-2834	261	17	—	—	PUNCT
taxlaw-2834	261	18	but	but	CCONJ
taxlaw-2834	261	19	perhaps	perhaps	ADV
taxlaw-2834	261	20	not	not	PART
taxlaw-2834	261	21	enough	enough	ADJ
taxlaw-2834	261	22	to	to	PART
taxlaw-2834	261	23	actually	actually	ADV
taxlaw-2834	261	24	read	read	VERB
taxlaw-2834	261	25	,	,	PUNCT
taxlaw-2834	261	26	process	process	NOUN
taxlaw-2834	261	27	,	,	PUNCT
taxlaw-2834	261	28	and	and	CCONJ
taxlaw-2834	261	29	act	act	VERB
taxlaw-2834	261	30	on	on	ADP
taxlaw-2834	261	31	the	the	DET
taxlaw-2834	261	32	information	information	NOUN
taxlaw-2834	261	33	contained	contain	VERB
taxlaw-2834	261	34	in	in	ADP
taxlaw-2834	261	35	the	the	DET
taxlaw-2834	261	36	fatca	fatca	ADJ
taxlaw-2834	261	37	reports.63	reports.63	PROPN
taxlaw-2834	261	38	•	•	ADP
taxlaw-2834	261	39	similarly	similarly	ADV
taxlaw-2834	261	40	,	,	PUNCT
taxlaw-2834	261	41	to	to	PART
taxlaw-2834	261	42	facilitate	facilitate	VERB
taxlaw-2834	261	43	cross	cross	ADJ
taxlaw-2834	261	44	-	-	ADJ
taxlaw-2834	261	45	border	border	ADJ
taxlaw-2834	261	46	enforcement	enforcement	NOUN
taxlaw-2834	261	47	,	,	PUNCT
taxlaw-2834	261	48	the	the	DET
taxlaw-2834	261	49	irs	irs	PROPN
taxlaw-2834	261	50	has	have	AUX
taxlaw-2834	261	51	long	long	ADV
taxlaw-2834	261	52	stationed	station	VERB
taxlaw-2834	261	53	employees	employee	NOUN
taxlaw-2834	261	54	in	in	ADP
taxlaw-2834	261	55	key	key	ADJ
taxlaw-2834	261	56	global	global	ADJ
taxlaw-2834	261	57	commerce	commerce	NOUN
taxlaw-2834	261	58	hubs	hub	NOUN
taxlaw-2834	261	59	,	,	PUNCT
taxlaw-2834	261	60	but	but	CCONJ
taxlaw-2834	261	61	,	,	PUNCT
taxlaw-2834	261	62	for	for	ADP
taxlaw-2834	261	63	budgetary	budgetary	ADJ
taxlaw-2834	261	64	reasons	reason	NOUN
taxlaw-2834	261	65	,	,	PUNCT
taxlaw-2834	261	66	the	the	DET
taxlaw-2834	261	67	irs	irs	PROPN
taxlaw-2834	261	68	has	have	AUX
taxlaw-2834	261	69	closed	close	VERB
taxlaw-2834	261	70	its	its	PRON
taxlaw-2834	261	71	offices	office	NOUN
taxlaw-2834	261	72	in	in	ADP
taxlaw-2834	261	73	beijing	beijing	PROPN
taxlaw-2834	261	74	,	,	PUNCT
taxlaw-2834	261	75	london	london	PROPN
taxlaw-2834	261	76	,	,	PUNCT
taxlaw-2834	261	77	paris	paris	PROPN
taxlaw-2834	261	78	,	,	PUNCT
taxlaw-2834	261	79	and	and	CCONJ
taxlaw-2834	261	80	frankfurt.64	frankfurt.64	NOUN
taxlaw-2834	261	81	•	•	NOUN
taxlaw-2834	261	82	in	in	ADP
taxlaw-2834	261	83	2014	2014	NUM
taxlaw-2834	261	84	,	,	PUNCT
taxlaw-2834	261	85	the	the	DET
taxlaw-2834	261	86	irs	irs	PROPN
taxlaw-2834	261	87	performed	perform	VERB
taxlaw-2834	261	88	100,000	100,000	NUM
taxlaw-2834	261	89	fewer	few	ADJ
taxlaw-2834	261	90	examinations	examination	NOUN
taxlaw-2834	261	91	of	of	ADP
taxlaw-2834	261	92	individual	individual	ADJ
taxlaw-2834	261	93	taxpayers	taxpayer	NOUN
taxlaw-2834	261	94	,	,	PUNCT
taxlaw-2834	261	95	dropping	drop	VERB
taxlaw-2834	261	96	individual	individual	ADJ
taxlaw-2834	261	97	audit	audit	NOUN
taxlaw-2834	261	98	coverage	coverage	NOUN
taxlaw-2834	261	99	rates	rate	NOUN
taxlaw-2834	261	100	to	to	ADP
taxlaw-2834	261	101	historic	historic	ADJ
taxlaw-2834	261	102	lows.65	lows.65	PROPN
taxlaw-2834	261	103	•	•	ADP
taxlaw-2834	261	104	the	the	DET
taxlaw-2834	261	105	appeals	appeal	NOUN
taxlaw-2834	261	106	office	office	NOUN
taxlaw-2834	261	107	is	be	AUX
taxlaw-2834	261	108	a	a	DET
taxlaw-2834	261	109	critical	critical	ADJ
taxlaw-2834	261	110	part	part	NOUN
taxlaw-2834	261	111	of	of	ADP
taxlaw-2834	261	112	the	the	DET
taxlaw-2834	261	113	irs	irs	PROPN
taxlaw-2834	261	114	because	because	SCONJ
taxlaw-2834	261	115	it	it	PRON
taxlaw-2834	261	116	resolves	resolve	VERB
taxlaw-2834	261	117	numerous	numerous	ADJ
taxlaw-2834	261	118	cases	case	NOUN
taxlaw-2834	261	119	that	that	PRON
taxlaw-2834	261	120	otherwise	otherwise	ADV
taxlaw-2834	261	121	would	would	AUX
taxlaw-2834	261	122	have	have	VERB
taxlaw-2834	261	123	to	to	PART
taxlaw-2834	261	124	be	be	AUX
taxlaw-2834	261	125	docketed	docket	VERB
taxlaw-2834	261	126	for	for	ADP
taxlaw-2834	261	127	trial	trial	NOUN
taxlaw-2834	261	128	.	.	PUNCT
taxlaw-2834	262	1	because	because	SCONJ
taxlaw-2834	262	2	of	of	ADP
taxlaw-2834	262	3	budget	budget	NOUN
taxlaw-2834	262	4	cuts	cut	NOUN
taxlaw-2834	262	5	,	,	PUNCT
taxlaw-2834	262	6	however	however	ADV
taxlaw-2834	262	7	,	,	PUNCT
taxlaw-2834	262	8	some	some	DET
taxlaw-2834	262	9	cases	case	NOUN
taxlaw-2834	262	10	now	now	ADV
taxlaw-2834	262	11	are	be	AUX
taxlaw-2834	262	12	handled	handle	VERB
taxlaw-2834	262	13	by	by	ADP
taxlaw-2834	262	14	offices	office	NOUN
taxlaw-2834	262	15	remote	remote	ADJ
taxlaw-2834	262	16	from	from	ADP
taxlaw-2834	262	17	the	the	DET
taxlaw-2834	262	18	taxpayer	taxpayer	NOUN
taxlaw-2834	262	19	’s	’s	PART
taxlaw-2834	262	20	residence	residence	NOUN
taxlaw-2834	262	21	,	,	PUNCT
taxlaw-2834	262	22	without	without	ADP
taxlaw-2834	262	23	face	face	NOUN
taxlaw-2834	262	24	-	-	PUNCT
taxlaw-2834	262	25	to	to	ADP
taxlaw-2834	262	26	-	-	PUNCT
taxlaw-2834	262	27	face	face	NOUN
taxlaw-2834	262	28	contact	contact	NOUN
taxlaw-2834	262	29	,	,	PUNCT
taxlaw-2834	262	30	and	and	CCONJ
taxlaw-2834	262	31	less	less	ADJ
taxlaw-2834	262	32	expeditiously.66	expeditiously.66	NOUN
taxlaw-2834	262	33	•	•	ADV
taxlaw-2834	262	34	in	in	ADP
taxlaw-2834	262	35	fiscal	fiscal	ADJ
taxlaw-2834	262	36	year	year	NOUN
taxlaw-2834	262	37	2013	2013	NUM
taxlaw-2834	262	38	,	,	PUNCT
taxlaw-2834	262	39	“	"	PUNCT
taxlaw-2834	262	40	[	[	X
taxlaw-2834	262	41	c]ollection	c]ollection	NOUN
taxlaw-2834	262	42	activities	activity	NOUN
taxlaw-2834	262	43	initiated	initiate	VERB
taxlaw-2834	262	44	by	by	ADP
taxlaw-2834	262	45	the	the	DET
taxlaw-2834	262	46	irs	irs	PROPN
taxlaw-2834	262	47	,	,	PUNCT
taxlaw-2834	262	48	such	such	ADJ
taxlaw-2834	262	49	as	as	ADP
taxlaw-2834	262	50	taxpayer	taxpayer	NOUN
taxlaw-2834	262	51	liens	lien	NOUN
taxlaw-2834	262	52	,	,	PUNCT
taxlaw-2834	262	53	levies	levy	NOUN
taxlaw-2834	262	54	,	,	PUNCT
taxlaw-2834	262	55	and	and	CCONJ
taxlaw-2834	262	56	property	property	NOUN
taxlaw-2834	262	57	seizures	seizure	NOUN
taxlaw-2834	262	58	,	,	PUNCT
taxlaw-2834	262	59	declined	decline	VERB
taxlaw-2834	262	60	by	by	ADP
taxlaw-2834	262	61	approximately	approximately	ADV
taxlaw-2834	262	62	33	33	NUM
taxlaw-2834	262	63	percent	percent	NOUN
taxlaw-2834	262	64	.	.	PUNCT
taxlaw-2834	263	1	”67	”67	PROPN
taxlaw-2834	264	1	4	4	X
taxlaw-2834	264	2	.	.	X
taxlaw-2834	265	1	workforce	workforce	NOUN
taxlaw-2834	265	2	like	like	ADP
taxlaw-2834	265	3	most	most	ADJ
taxlaw-2834	265	4	organizations	organization	NOUN
taxlaw-2834	265	5	,	,	PUNCT
taxlaw-2834	265	6	the	the	DET
taxlaw-2834	265	7	irs	irs	PROPN
taxlaw-2834	265	8	’s	’s	PART
taxlaw-2834	265	9	biggest	big	ADJ
taxlaw-2834	265	10	expense	expense	NOUN
taxlaw-2834	265	11	is	be	AUX
taxlaw-2834	265	12	compensation	compensation	NOUN
taxlaw-2834	265	13	of	of	ADP
taxlaw-2834	265	14	its	its	PRON
taxlaw-2834	265	15	employees	employee	NOUN
taxlaw-2834	265	16	.	.	PUNCT
taxlaw-2834	266	1	this	this	PRON
taxlaw-2834	266	2	is	be	AUX
taxlaw-2834	266	3	hardly	hardly	ADV
taxlaw-2834	266	4	surprising	surprising	ADJ
taxlaw-2834	266	5	.	.	PUNCT
taxlaw-2834	267	1	“	"	PUNCT
taxlaw-2834	267	2	in	in	ADP
taxlaw-2834	267	3	order	order	NOUN
taxlaw-2834	267	4	to	to	PART
taxlaw-2834	267	5	perform	perform	VERB
taxlaw-2834	267	6	the	the	DET
taxlaw-2834	267	7	service	service	NOUN
taxlaw-2834	267	8	’s	’s	PART
taxlaw-2834	267	9	critical	critical	ADJ
taxlaw-2834	267	10	functions	function	NOUN
taxlaw-2834	267	11	,	,	PUNCT
taxlaw-2834	267	12	in	in	ADP
taxlaw-2834	267	13	the	the	DET
taxlaw-2834	267	14	face	face	NOUN
taxlaw-2834	267	15	of	of	ADP
taxlaw-2834	267	16	complex	complex	ADJ
taxlaw-2834	267	17	and	and	CCONJ
taxlaw-2834	267	18	constantly	constantly	ADV
taxlaw-2834	267	19	changing	change	VERB
taxlaw-2834	267	20	tax	tax	NOUN
taxlaw-2834	267	21	laws	law	NOUN
taxlaw-2834	267	22	,	,	PUNCT
taxlaw-2834	267	23	a	a	DET
taxlaw-2834	267	24	sufficient	sufficient	ADJ
taxlaw-2834	267	25	staff	staff	NOUN
taxlaw-2834	267	26	must	must	AUX
taxlaw-2834	267	27	be	be	AUX
taxlaw-2834	267	28	recruited	recruit	VERB
taxlaw-2834	267	29	and	and	CCONJ
taxlaw-2834	267	30	properly	properly	ADV
taxlaw-2834	267	31	trained	train	VERB
taxlaw-2834	267	32	.	.	PUNCT
taxlaw-2834	268	1	”68	”68	PROPN
taxlaw-2834	269	1	yet	yet	CCONJ
taxlaw-2834	269	2	the	the	DET
taxlaw-2834	269	3	irs	irs	PROPN
taxlaw-2834	269	4	has	have	AUX
taxlaw-2834	269	5	“	"	PUNCT
taxlaw-2834	269	6	been	be	AUX
taxlaw-2834	269	7	forced	force	VERB
taxlaw-2834	269	8	to	to	PART
taxlaw-2834	269	9	significantly	significantly	ADV
taxlaw-2834	269	10	reduce	reduce	VERB
taxlaw-2834	269	11	the	the	DET
taxlaw-2834	269	12	size	size	NOUN
taxlaw-2834	269	13	of	of	ADP
taxlaw-2834	269	14	its	its	PRON
taxlaw-2834	269	15	workforce	workforce	NOUN
taxlaw-2834	269	16	.	.	PUNCT
taxlaw-2834	269	17	.	.	PUNCT
taxlaw-2834	269	18	.	.	PUNCT
taxlaw-2834	270	1	.	.	PUNCT
taxlaw-2834	271	1	between	between	ADP
taxlaw-2834	271	2	fy	fy	PROPN
taxlaw-2834	271	3	2010	2010	NUM
taxlaw-2834	271	4	and	and	CCONJ
taxlaw-2834	271	5	the	the	DET
taxlaw-2834	271	6	end	end	NOUN
taxlaw-2834	271	7	of	of	ADP
taxlaw-2834	271	8	fy	fy	PROPN
taxlaw-2834	271	9	2014	2014	NUM
taxlaw-2834	271	10	,	,	PUNCT
taxlaw-2834	271	11	the	the	DET
taxlaw-2834	271	12	number	number	NOUN
taxlaw-2834	271	13	of	of	ADP
taxlaw-2834	271	14	irs	irs	PROPN
taxlaw-2834	271	15	employees	employee	NOUN
taxlaw-2834	271	16	has	have	AUX
taxlaw-2834	271	17	been	be	AUX
taxlaw-2834	271	18	reduced	reduce	VERB
taxlaw-2834	271	19	61	61	NUM
taxlaw-2834	271	20	treasury	treasury	NOUN
taxlaw-2834	271	21	inspector	inspector	NOUN
taxlaw-2834	271	22	general	general	NOUN
taxlaw-2834	271	23	for	for	ADP
taxlaw-2834	271	24	tax	tax	NOUN
taxlaw-2834	271	25	administration	administration	NOUN
taxlaw-2834	271	26	,	,	PUNCT
taxlaw-2834	271	27	supra	supra	PROPN
taxlaw-2834	271	28	note	note	PROPN
taxlaw-2834	271	29	12	12	NUM
taxlaw-2834	271	30	,	,	PUNCT
taxlaw-2834	271	31	at	at	ADP
taxlaw-2834	271	32	2	2	NUM
taxlaw-2834	271	33	&	&	CCONJ
taxlaw-2834	271	34	n.3	n.3	PROPN
taxlaw-2834	271	35	.	.	PUNCT
taxlaw-2834	272	1	62	62	NUM
taxlaw-2834	272	2	house	house	NOUN
taxlaw-2834	272	3	approves	approve	VERB
taxlaw-2834	272	4	broad	broad	ADJ
taxlaw-2834	272	5	spending	spending	NOUN
taxlaw-2834	272	6	plan	plan	NOUN
taxlaw-2834	272	7	with	with	ADP
taxlaw-2834	272	8	cuts	cut	NOUN
taxlaw-2834	272	9	to	to	ADP
taxlaw-2834	272	10	irs	irs	PROPN
taxlaw-2834	272	11	,	,	PUNCT
taxlaw-2834	272	12	33	33	NUM
taxlaw-2834	272	13	tax	tax	NOUN
taxlaw-2834	272	14	mgmt	mgmt	NOUN
taxlaw-2834	272	15	.	.	PUNCT
taxlaw-2834	273	1	wkly	wkly	PROPN
taxlaw-2834	273	2	.	.	PUNCT
taxlaw-2834	274	1	rep	rep	PROPN
taxlaw-2834	274	2	.	.	PROPN
taxlaw-2834	274	3	1695	1695	NUM
taxlaw-2834	274	4	(	(	PUNCT
taxlaw-2834	274	5	dec	dec	PROPN
taxlaw-2834	274	6	.	.	PROPN
taxlaw-2834	274	7	11	11	NUM
taxlaw-2834	274	8	,	,	PUNCT
taxlaw-2834	274	9	2014	2014	NUM
taxlaw-2834	274	10	)	)	PUNCT
taxlaw-2834	274	11	.	.	PUNCT
taxlaw-2834	275	1	63	63	NUM
taxlaw-2834	275	2	jennifer	jennifer	PROPN
taxlaw-2834	275	3	depaul	depaul	PROPN
taxlaw-2834	275	4	,	,	PUNCT
taxlaw-2834	275	5	koskinen	koskinen	PROPN
taxlaw-2834	275	6	says	say	VERB
taxlaw-2834	275	7	budget	budget	NOUN
taxlaw-2834	275	8	cuts	cut	NOUN
taxlaw-2834	275	9	affect	affect	VERB
taxlaw-2834	275	10	fatca	fatca	ADJ
taxlaw-2834	275	11	administration	administration	NOUN
taxlaw-2834	275	12	,	,	PUNCT
taxlaw-2834	275	13	tax	tax	NOUN
taxlaw-2834	275	14	notes	note	NOUN
taxlaw-2834	275	15	,	,	PUNCT
taxlaw-2834	275	16	at	at	ADP
taxlaw-2834	275	17	1408	1408	NUM
taxlaw-2834	275	18	(	(	PUNCT
taxlaw-2834	275	19	mar	mar	PROPN
taxlaw-2834	275	20	.	.	PROPN
taxlaw-2834	275	21	31	31	NUM
taxlaw-2834	275	22	,	,	PUNCT
taxlaw-2834	275	23	2014	2014	NUM
taxlaw-2834	275	24	)	)	PUNCT
taxlaw-2834	275	25	.	.	PUNCT
taxlaw-2834	276	1	64	64	NUM
taxlaw-2834	276	2	irs	irs	PROPN
taxlaw-2834	276	3	statement	statement	NOUN
taxlaw-2834	276	4	,	,	PUNCT
taxlaw-2834	276	5	jan	jan	PROPN
taxlaw-2834	276	6	.	.	PROPN
taxlaw-2834	276	7	14	14	NUM
taxlaw-2834	276	8	,	,	PUNCT
taxlaw-2834	276	9	2015	2015	NUM
taxlaw-2834	276	10	(	(	PUNCT
taxlaw-2834	276	11	on	on	ADP
taxlaw-2834	276	12	file	file	NOUN
taxlaw-2834	276	13	with	with	ADP
taxlaw-2834	276	14	author	author	NOUN
taxlaw-2834	276	15	)	)	PUNCT
taxlaw-2834	276	16	.	.	PUNCT
taxlaw-2834	277	1	65	65	NUM
taxlaw-2834	277	2	written	write	VERB
taxlaw-2834	277	3	testimony	testimony	NOUN
taxlaw-2834	277	4	of	of	ADP
taxlaw-2834	277	5	commissioner	commissioner	NOUN
taxlaw-2834	277	6	john	john	PROPN
taxlaw-2834	277	7	a.	a.	PROPN
taxlaw-2834	277	8	koskinen	koskinen	PROPN
taxlaw-2834	277	9	,	,	PUNCT
taxlaw-2834	277	10	internal	internal	ADJ
taxlaw-2834	277	11	revenue	revenue	NOUN
taxlaw-2834	277	12	service	service	NOUN
taxlaw-2834	277	13	,	,	PUNCT
taxlaw-2834	277	14	before	before	ADP
taxlaw-2834	277	15	the	the	DET
taxlaw-2834	277	16	house	house	NOUN
taxlaw-2834	277	17	ways	way	NOUN
taxlaw-2834	277	18	and	and	CCONJ
taxlaw-2834	277	19	means	mean	VERB
taxlaw-2834	277	20	comm	comm	NOUN
taxlaw-2834	277	21	.	.	PUNCT
taxlaw-2834	278	1	,	,	PUNCT
taxlaw-2834	278	2	subcomm	subcomm	NOUN
taxlaw-2834	278	3	.	.	PUNCT
taxlaw-2834	279	1	on	on	ADP
taxlaw-2834	279	2	oversight	oversight	NOUN
taxlaw-2834	279	3	,	,	PUNCT
taxlaw-2834	279	4	the	the	DET
taxlaw-2834	279	5	2014	2014	NUM
taxlaw-2834	279	6	filing	filing	NOUN
taxlaw-2834	279	7	season	season	NOUN
taxlaw-2834	279	8	and	and	CCONJ
taxlaw-2834	279	9	improper	improper	ADJ
taxlaw-2834	279	10	payments	payment	NOUN
taxlaw-2834	279	11	(	(	PUNCT
taxlaw-2834	279	12	may	may	PROPN
taxlaw-2834	279	13	7	7	NUM
taxlaw-2834	279	14	,	,	PUNCT
taxlaw-2834	279	15	2014	2014	NUM
taxlaw-2834	279	16	)	)	PUNCT
taxlaw-2834	279	17	(	(	PUNCT
taxlaw-2834	279	18	on	on	ADP
taxlaw-2834	279	19	file	file	NOUN
taxlaw-2834	279	20	with	with	ADP
taxlaw-2834	279	21	author	author	NOUN
taxlaw-2834	279	22	)	)	PUNCT
taxlaw-2834	279	23	.	.	PUNCT
taxlaw-2834	280	1	66	66	NUM
taxlaw-2834	280	2	see	see	VERB
taxlaw-2834	280	3	,	,	PUNCT
taxlaw-2834	280	4	e.g.	e.g.	ADV
taxlaw-2834	280	5	,	,	PUNCT
taxlaw-2834	280	6	letter	letter	NOUN
taxlaw-2834	280	7	from	from	ADP
taxlaw-2834	280	8	michael	michael	PROPN
taxlaw-2834	280	9	hirschfeld	hirschfeld	PROPN
taxlaw-2834	280	10	,	,	PUNCT
taxlaw-2834	280	11	chair	chair	NOUN
taxlaw-2834	280	12	of	of	ADP
taxlaw-2834	280	13	the	the	DET
taxlaw-2834	280	14	american	american	PROPN
taxlaw-2834	280	15	bar	bar	PROPN
taxlaw-2834	280	16	ass’n	ass’n	NOUN
taxlaw-2834	280	17	section	section	NOUN
taxlaw-2834	280	18	of	of	ADP
taxlaw-2834	280	19	taxation	taxation	NOUN
taxlaw-2834	280	20	,	,	PUNCT
taxlaw-2834	280	21	to	to	ADP
taxlaw-2834	280	22	senators	senators	PROPN
taxlaw-2834	280	23	tom	tom	PROPN
taxlaw-2834	280	24	udall	udall	PROPN
taxlaw-2834	280	25	and	and	CCONJ
taxlaw-2834	280	26	mike	mike	PROPN
taxlaw-2834	280	27	johanns	johanns	PROPN
taxlaw-2834	280	28	&	&	CCONJ
taxlaw-2834	280	29	representatives	representatives	PROPN
taxlaw-2834	280	30	ander	ander	VERB
taxlaw-2834	280	31	crenshaw	crenshaw	PROPN
taxlaw-2834	280	32	and	and	CCONJ
taxlaw-2834	280	33	jose	jose	PROPN
taxlaw-2834	280	34	e.	e.	PROPN
taxlaw-2834	280	35	serrano	serrano	PROPN
taxlaw-2834	280	36	(	(	PUNCT
taxlaw-2834	280	37	july	july	PROPN
taxlaw-2834	280	38	21	21	NUM
taxlaw-2834	280	39	,	,	PUNCT
taxlaw-2834	280	40	2014	2014	NUM
taxlaw-2834	280	41	)	)	PUNCT
taxlaw-2834	280	42	(	(	PUNCT
taxlaw-2834	280	43	on	on	ADP
taxlaw-2834	280	44	file	file	NOUN
taxlaw-2834	280	45	with	with	ADP
taxlaw-2834	280	46	author	author	NOUN
taxlaw-2834	280	47	)	)	PUNCT
taxlaw-2834	280	48	(	(	PUNCT
taxlaw-2834	280	49	“	"	PUNCT
taxlaw-2834	280	50	the	the	DET
taxlaw-2834	280	51	ability	ability	NOUN
taxlaw-2834	280	52	of	of	ADP
taxlaw-2834	280	53	taxpayers	taxpayer	NOUN
taxlaw-2834	280	54	to	to	PART
taxlaw-2834	280	55	resolve	resolve	VERB
taxlaw-2834	280	56	cases	case	NOUN
taxlaw-2834	280	57	administratively	administratively	ADV
taxlaw-2834	280	58	has	have	AUX
taxlaw-2834	280	59	also	also	ADV
taxlaw-2834	280	60	been	be	AUX
taxlaw-2834	280	61	negatively	negatively	ADV
taxlaw-2834	280	62	affected	affect	VERB
taxlaw-2834	280	63	by	by	ADP
taxlaw-2834	280	64	decreased	decrease	VERB
taxlaw-2834	280	65	funding	funding	NOUN
taxlaw-2834	280	66	”	"	PUNCT
taxlaw-2834	280	67	)	)	PUNCT
taxlaw-2834	280	68	.	.	PUNCT
taxlaw-2834	281	1	67	67	NUM
taxlaw-2834	281	2	treasury	treasury	PROPN
taxlaw-2834	281	3	inspector	inspector	NOUN
taxlaw-2834	281	4	general	general	NOUN
taxlaw-2834	281	5	for	for	ADP
taxlaw-2834	281	6	tax	tax	NOUN
taxlaw-2834	281	7	administration	administration	NOUN
taxlaw-2834	281	8	,	,	PUNCT
taxlaw-2834	281	9	supra	supra	PROPN
taxlaw-2834	281	10	note	note	PROPN
taxlaw-2834	281	11	12	12	NUM
taxlaw-2834	281	12	,	,	PUNCT
taxlaw-2834	281	13	at	at	ADP
taxlaw-2834	281	14	2	2	NUM
taxlaw-2834	281	15	.	.	NUM
taxlaw-2834	281	16	68	68	NUM
taxlaw-2834	281	17	hirschfeld	hirschfeld	PROPN
taxlaw-2834	281	18	,	,	PUNCT
taxlaw-2834	281	19	supra	supra	PROPN
taxlaw-2834	281	20	note	note	PROPN
taxlaw-2834	281	21	66	66	NUM
taxlaw-2834	281	22	,	,	PUNCT
taxlaw-2834	281	23	at	at	ADP
taxlaw-2834	281	24	3	3	NUM
taxlaw-2834	281	25	.	.	PROPN
taxlaw-2834	281	26	16	16	NUM
taxlaw-2834	281	27	columbia	columbia	PROPN
taxlaw-2834	281	28	journal	journal	PROPN
taxlaw-2834	281	29	of	of	ADP
taxlaw-2834	281	30	tax	tax	NOUN
taxlaw-2834	281	31	law	law	NOUN
taxlaw-2834	282	1	[	[	X
taxlaw-2834	282	2	vol.7:5	vol.7:5	X
taxlaw-2834	282	3	by	by	ADP
taxlaw-2834	282	4	approximately	approximately	ADV
taxlaw-2834	282	5	13,000	13,000	NUM
taxlaw-2834	282	6	full	full	ADJ
taxlaw-2834	282	7	-	-	PUNCT
taxlaw-2834	282	8	time	time	NOUN
taxlaw-2834	282	9	positions	position	NOUN
taxlaw-2834	282	10	,	,	PUNCT
taxlaw-2834	282	11	with	with	ADP
taxlaw-2834	282	12	about	about	ADP
taxlaw-2834	282	13	9,500	9,500	NUM
taxlaw-2834	282	14	coming	come	VERB
taxlaw-2834	282	15	from	from	ADP
taxlaw-2834	282	16	front	front	ADJ
taxlaw-2834	282	17	-	-	PUNCT
taxlaw-2834	282	18	line	line	NOUN
taxlaw-2834	282	19	enforcement	enforcement	NOUN
taxlaw-2834	282	20	personnel	personnel	NOUN
taxlaw-2834	282	21	.	.	PUNCT
taxlaw-2834	283	1	”69	”69	VERB
taxlaw-2834	283	2	demographic	demographic	ADJ
taxlaw-2834	283	3	trends	trend	NOUN
taxlaw-2834	283	4	make	make	VERB
taxlaw-2834	283	5	these	these	DET
taxlaw-2834	283	6	losses	loss	NOUN
taxlaw-2834	283	7	particularly	particularly	ADV
taxlaw-2834	283	8	difficult	difficult	ADJ
taxlaw-2834	283	9	to	to	PART
taxlaw-2834	283	10	absorb	absorb	VERB
taxlaw-2834	283	11	.	.	PUNCT
taxlaw-2834	284	1	[	[	X
taxlaw-2834	284	2	they	they	PRON
taxlaw-2834	284	3	]	]	PUNCT
taxlaw-2834	284	4	come	come	VERB
taxlaw-2834	284	5	at	at	ADP
taxlaw-2834	284	6	a	a	DET
taxlaw-2834	284	7	time	time	NOUN
taxlaw-2834	284	8	when	when	SCONJ
taxlaw-2834	284	9	the	the	DET
taxlaw-2834	284	10	irs	irs	PROPN
taxlaw-2834	284	11	workforce	workforce	NOUN
taxlaw-2834	284	12	is	be	AUX
taxlaw-2834	284	13	aging	age	VERB
taxlaw-2834	284	14	,	,	PUNCT
taxlaw-2834	284	15	with	with	ADP
taxlaw-2834	284	16	nearly	nearly	ADV
taxlaw-2834	284	17	52	52	NUM
taxlaw-2834	284	18	%	%	NOUN
taxlaw-2834	284	19	of	of	ADP
taxlaw-2834	284	20	irs	irs	PROPN
taxlaw-2834	284	21	employees	employee	NOUN
taxlaw-2834	284	22	now	now	ADV
taxlaw-2834	284	23	over	over	ADP
taxlaw-2834	284	24	the	the	DET
taxlaw-2834	284	25	age	age	NOUN
taxlaw-2834	284	26	of	of	ADP
taxlaw-2834	284	27	50	50	NUM
taxlaw-2834	284	28	and	and	CCONJ
taxlaw-2834	284	29	24	24	NUM
taxlaw-2834	284	30	%	%	NOUN
taxlaw-2834	284	31	already	already	ADV
taxlaw-2834	284	32	eligible	eligible	ADJ
taxlaw-2834	284	33	to	to	PART
taxlaw-2834	284	34	retire	retire	VERB
taxlaw-2834	284	35	.	.	PUNCT
taxlaw-2834	285	1	three	three	NUM
taxlaw-2834	285	2	years	year	NOUN
taxlaw-2834	285	3	from	from	ADP
taxlaw-2834	285	4	now	now	ADV
taxlaw-2834	285	5	,	,	PUNCT
taxlaw-2834	285	6	38	38	NUM
taxlaw-2834	285	7	%	%	NOUN
taxlaw-2834	285	8	of	of	ADP
taxlaw-2834	285	9	irs	irs	PROPN
taxlaw-2834	285	10	employees	employee	NOUN
taxlaw-2834	285	11	will	will	AUX
taxlaw-2834	285	12	be	be	AUX
taxlaw-2834	285	13	eligible	eligible	ADJ
taxlaw-2834	285	14	to	to	PART
taxlaw-2834	285	15	retire	retire	VERB
taxlaw-2834	285	16	.	.	PUNCT
taxlaw-2834	286	1	this	this	DET
taxlaw-2834	286	2	loss	loss	NOUN
taxlaw-2834	286	3	of	of	ADP
taxlaw-2834	286	4	irs	irs	PROPN
taxlaw-2834	286	5	knowledge	knowledge	NOUN
taxlaw-2834	286	6	and	and	CCONJ
taxlaw-2834	286	7	experience	experience	NOUN
taxlaw-2834	286	8	is	be	AUX
taxlaw-2834	286	9	alarming	alarming	ADJ
taxlaw-2834	286	10	,	,	PUNCT
taxlaw-2834	286	11	particularly	particularly	ADV
taxlaw-2834	286	12	in	in	ADP
taxlaw-2834	286	13	light	light	NOUN
taxlaw-2834	286	14	of	of	ADP
taxlaw-2834	286	15	the	the	DET
taxlaw-2834	286	16	fact	fact	NOUN
taxlaw-2834	286	17	that	that	SCONJ
taxlaw-2834	286	18	,	,	PUNCT
taxlaw-2834	286	19	out	out	ADP
taxlaw-2834	286	20	of	of	ADP
taxlaw-2834	286	21	a	a	DET
taxlaw-2834	286	22	present	present	ADJ
taxlaw-2834	286	23	workforce	workforce	NOUN
taxlaw-2834	286	24	of	of	ADP
taxlaw-2834	286	25	about	about	ADV
taxlaw-2834	286	26	85,000	85,000	NUM
taxlaw-2834	286	27	employees	employee	NOUN
taxlaw-2834	286	28	,	,	PUNCT
taxlaw-2834	286	29	the	the	DET
taxlaw-2834	286	30	irs	irs	PROPN
taxlaw-2834	286	31	has	have	AUX
taxlaw-2834	286	32	only	only	ADV
taxlaw-2834	286	33	about	about	ADV
taxlaw-2834	286	34	3,400	3,400	NUM
taxlaw-2834	286	35	employees	employee	NOUN
taxlaw-2834	286	36	under	under	ADP
taxlaw-2834	286	37	the	the	DET
taxlaw-2834	286	38	age	age	NOUN
taxlaw-2834	286	39	of	of	ADP
taxlaw-2834	286	40	30	30	NUM
taxlaw-2834	286	41	and	and	CCONJ
taxlaw-2834	286	42	only	only	ADV
taxlaw-2834	286	43	384	384	NUM
taxlaw-2834	286	44	employees	employee	NOUN
taxlaw-2834	286	45	under	under	ADP
taxlaw-2834	286	46	the	the	DET
taxlaw-2834	286	47	age	age	NOUN
taxlaw-2834	286	48	of	of	ADP
taxlaw-2834	286	49	25	25	NUM
taxlaw-2834	286	50	.	.	PUNCT
taxlaw-2834	286	51	.	.	PUNCT
taxlaw-2834	287	1	.	.	PUNCT
taxlaw-2834	288	1	.70	.70	NUM
taxlaw-2834	288	2	5	5	NUM
taxlaw-2834	288	3	.	.	PUNCT
taxlaw-2834	288	4	training	training	NOUN
taxlaw-2834	288	5	having	have	VERB
taxlaw-2834	288	6	a	a	DET
taxlaw-2834	288	7	large	large	ADJ
taxlaw-2834	288	8	workforce	workforce	NOUN
taxlaw-2834	288	9	will	will	AUX
taxlaw-2834	288	10	not	not	PART
taxlaw-2834	288	11	suffice	suffice	VERB
taxlaw-2834	288	12	(	(	PUNCT
taxlaw-2834	288	13	and	and	CCONJ
taxlaw-2834	288	14	indeed	indeed	ADV
taxlaw-2834	288	15	may	may	AUX
taxlaw-2834	288	16	create	create	VERB
taxlaw-2834	288	17	more	more	ADJ
taxlaw-2834	288	18	problems	problem	NOUN
taxlaw-2834	288	19	than	than	SCONJ
taxlaw-2834	288	20	it	it	PRON
taxlaw-2834	288	21	solves	solve	VERB
taxlaw-2834	288	22	)	)	PUNCT
taxlaw-2834	288	23	if	if	SCONJ
taxlaw-2834	288	24	employees	employee	NOUN
taxlaw-2834	288	25	lack	lack	VERB
taxlaw-2834	288	26	relevant	relevant	ADJ
taxlaw-2834	288	27	knowledge	knowledge	NOUN
taxlaw-2834	288	28	.	.	PUNCT
taxlaw-2834	289	1	knowledge	knowledge	NOUN
taxlaw-2834	289	2	may	may	AUX
taxlaw-2834	289	3	come	come	VERB
taxlaw-2834	289	4	from	from	ADP
taxlaw-2834	289	5	experience	experience	NOUN
taxlaw-2834	289	6	or	or	CCONJ
taxlaw-2834	289	7	from	from	ADP
taxlaw-2834	289	8	training	training	NOUN
taxlaw-2834	289	9	.	.	PUNCT
taxlaw-2834	290	1	yet	yet	ADV
taxlaw-2834	290	2	many	many	ADJ
taxlaw-2834	290	3	of	of	ADP
taxlaw-2834	290	4	the	the	DET
taxlaw-2834	290	5	irs	irs	PROPN
taxlaw-2834	290	6	’s	’s	PART
taxlaw-2834	290	7	most	most	ADJ
taxlaw-2834	290	8	senior	senior	ADJ
taxlaw-2834	290	9	personnel	personnel	NOUN
taxlaw-2834	290	10	are	be	AUX
taxlaw-2834	290	11	choosing	choose	VERB
taxlaw-2834	290	12	retirement,71	retirement,71	NOUN
taxlaw-2834	290	13	and	and	CCONJ
taxlaw-2834	290	14	the	the	DET
taxlaw-2834	290	15	irs	irs	PROPN
taxlaw-2834	290	16	has	have	AUX
taxlaw-2834	290	17	suffered	suffer	VERB
taxlaw-2834	290	18	“	"	PUNCT
taxlaw-2834	290	19	dramatic	dramatic	ADJ
taxlaw-2834	290	20	curtailments	curtailment	NOUN
taxlaw-2834	290	21	in	in	ADP
taxlaw-2834	290	22	training	training	NOUN
taxlaw-2834	290	23	,	,	PUNCT
taxlaw-2834	290	24	travel	travel	NOUN
taxlaw-2834	290	25	,	,	PUNCT
taxlaw-2834	290	26	office	office	NOUN
taxlaw-2834	290	27	space	space	NOUN
taxlaw-2834	290	28	,	,	PUNCT
taxlaw-2834	290	29	and	and	CCONJ
taxlaw-2834	290	30	outside	outside	ADJ
taxlaw-2834	290	31	contracts	contract	NOUN
taxlaw-2834	290	32	.	.	PUNCT
taxlaw-2834	290	33	”	"	PUNCT
taxlaw-2834	291	1	72	72	NUM
taxlaw-2834	291	2	this	this	DET
taxlaw-2834	291	3	country	country	NOUN
taxlaw-2834	291	4	’s	’s	PART
taxlaw-2834	291	5	tax	tax	NOUN
taxlaw-2834	291	6	laws	law	NOUN
taxlaw-2834	291	7	have	have	AUX
taxlaw-2834	291	8	not	not	PART
taxlaw-2834	291	9	become	become	VERB
taxlaw-2834	291	10	85	85	NUM
taxlaw-2834	291	11	%	%	NOUN
taxlaw-2834	291	12	less	less	ADJ
taxlaw-2834	291	13	complicated.73	complicated.73	ADV
taxlaw-2834	291	14	yet	yet	ADV
taxlaw-2834	291	15	,	,	PUNCT
taxlaw-2834	291	16	between	between	ADP
taxlaw-2834	291	17	2009	2009	NUM
taxlaw-2834	291	18	and	and	CCONJ
taxlaw-2834	291	19	2014	2014	NUM
taxlaw-2834	291	20	,	,	PUNCT
taxlaw-2834	291	21	the	the	DET
taxlaw-2834	291	22	irs	irs	PROPN
taxlaw-2834	291	23	’s	’s	PART
taxlaw-2834	291	24	training	training	NOUN
taxlaw-2834	291	25	budget	budget	NOUN
taxlaw-2834	291	26	was	be	AUX
taxlaw-2834	291	27	slashed	slash	VERB
taxlaw-2834	291	28	by	by	ADP
taxlaw-2834	291	29	85%.74	85%.74	NUM
taxlaw-2834	291	30	6	6	NUM
taxlaw-2834	291	31	.	.	PUNCT
taxlaw-2834	291	32	technology	technology	NOUN
taxlaw-2834	291	33	each	each	DET
taxlaw-2834	291	34	year	year	NOUN
taxlaw-2834	291	35	,	,	PUNCT
taxlaw-2834	291	36	the	the	DET
taxlaw-2834	291	37	irs	irs	PROPN
taxlaw-2834	291	38	processes	process	VERB
taxlaw-2834	291	39	around	around	ADV
taxlaw-2834	291	40	145	145	NUM
taxlaw-2834	291	41	million	million	NUM
taxlaw-2834	291	42	tax	tax	NOUN
taxlaw-2834	291	43	returns	return	NOUN
taxlaw-2834	291	44	,	,	PUNCT
taxlaw-2834	291	45	issues	issue	NOUN
taxlaw-2834	291	46	over	over	ADP
taxlaw-2834	291	47	100	100	NUM
taxlaw-2834	291	48	million	million	NUM
taxlaw-2834	291	49	refunds	refund	NOUN
taxlaw-2834	291	50	,	,	PUNCT
taxlaw-2834	291	51	75	75	NUM
taxlaw-2834	291	52	makes	make	VERB
taxlaw-2834	291	53	hundreds	hundred	NOUN
taxlaw-2834	291	54	of	of	ADP
taxlaw-2834	291	55	millions	million	NOUN
taxlaw-2834	291	56	of	of	ADP
taxlaw-2834	291	57	assessments	assessment	NOUN
taxlaw-2834	291	58	,	,	PUNCT
taxlaw-2834	291	59	and	and	CCONJ
taxlaw-2834	291	60	generates	generate	VERB
taxlaw-2834	291	61	untold	untold	ADJ
taxlaw-2834	291	62	millions	million	NOUN
taxlaw-2834	291	63	of	of	ADP
taxlaw-2834	291	64	audit	audit	NOUN
taxlaw-2834	291	65	letters	letter	NOUN
taxlaw-2834	291	66	,	,	PUNCT
taxlaw-2834	291	67	collection	collection	NOUN
taxlaw-2834	291	68	letters	letter	NOUN
taxlaw-2834	291	69	,	,	PUNCT
taxlaw-2834	291	70	notices	notice	NOUN
taxlaw-2834	291	71	,	,	PUNCT
taxlaw-2834	291	72	bills	bill	NOUN
taxlaw-2834	291	73	,	,	PUNCT
taxlaw-2834	291	74	and	and	CCONJ
taxlaw-2834	291	75	other	other	ADJ
taxlaw-2834	291	76	correspondence	correspondence	NOUN
taxlaw-2834	291	77	.	.	PUNCT
taxlaw-2834	292	1	to	to	PART
taxlaw-2834	292	2	operate	operate	VERB
taxlaw-2834	292	3	effectively	effectively	ADV
taxlaw-2834	292	4	,	,	PUNCT
taxlaw-2834	292	5	the	the	DET
taxlaw-2834	292	6	irs	irs	PROPN
taxlaw-2834	292	7	needs	need	VERB
taxlaw-2834	292	8	efficient	efficient	ADJ
taxlaw-2834	292	9	and	and	CCONJ
taxlaw-2834	292	10	reliable	reliable	ADJ
taxlaw-2834	292	11	information	information	NOUN
taxlaw-2834	292	12	systems	system	NOUN
taxlaw-2834	292	13	.	.	PUNCT
taxlaw-2834	293	1	however	however	ADV
taxlaw-2834	293	2	,	,	PUNCT
taxlaw-2834	293	3	as	as	ADP
taxlaw-2834	293	4	a	a	DET
taxlaw-2834	293	5	result	result	NOUN
taxlaw-2834	293	6	of	of	ADP
taxlaw-2834	293	7	its	its	PRON
taxlaw-2834	293	8	own	own	ADJ
taxlaw-2834	293	9	poor	poor	ADJ
taxlaw-2834	293	10	performance	performance	NOUN
taxlaw-2834	293	11	as	as	ADV
taxlaw-2834	293	12	well	well	ADV
taxlaw-2834	293	13	as	as	ADP
taxlaw-2834	293	14	lean	lean	ADJ
taxlaw-2834	293	15	budgets,76	budgets,76	NOUN
taxlaw-2834	293	16	the	the	DET
taxlaw-2834	293	17	irs	irs	PROPN
taxlaw-2834	293	18	is	be	AUX
taxlaw-2834	293	19	forced	force	VERB
taxlaw-2834	293	20	to	to	PART
taxlaw-2834	293	21	rely	rely	VERB
taxlaw-2834	293	22	on	on	ADP
taxlaw-2834	293	23	aging	age	VERB
taxlaw-2834	293	24	,	,	PUNCT
taxlaw-2834	293	25	outmoded	outmode	VERB
taxlaw-2834	293	26	it	it	PRON
taxlaw-2834	293	27	systems	system	NOUN
taxlaw-2834	293	28	that	that	PRON
taxlaw-2834	293	29	sometimes	sometimes	ADV
taxlaw-2834	293	30	do	do	AUX
taxlaw-2834	293	31	not	not	PART
taxlaw-2834	293	32	interface	interface	VERB
taxlaw-2834	293	33	with	with	ADP
taxlaw-2834	293	34	each	each	DET
taxlaw-2834	293	35	other.77	other.77	ADJ
taxlaw-2834	293	36	inadequate	inadequate	ADJ
taxlaw-2834	293	37	technology	technology	NOUN
taxlaw-2834	293	38	also	also	ADV
taxlaw-2834	293	39	imperils	imperil	VERB
taxlaw-2834	293	40	the	the	DET
taxlaw-2834	293	41	irs	irs	PROPN
taxlaw-2834	293	42	’s	’s	PART
taxlaw-2834	293	43	ability	ability	NOUN
taxlaw-2834	293	44	to	to	PART
taxlaw-2834	293	45	effectively	effectively	ADV
taxlaw-2834	293	46	execute	execute	VERB
taxlaw-2834	293	47	69	69	NUM
taxlaw-2834	293	48	treasury	treasury	NOUN
taxlaw-2834	293	49	inspector	inspector	NOUN
taxlaw-2834	293	50	general	general	NOUN
taxlaw-2834	293	51	for	for	ADP
taxlaw-2834	293	52	tax	tax	NOUN
taxlaw-2834	293	53	administration	administration	NOUN
taxlaw-2834	293	54	,	,	PUNCT
taxlaw-2834	293	55	supra	supra	PROPN
taxlaw-2834	293	56	note	note	PROPN
taxlaw-2834	293	57	12	12	NUM
taxlaw-2834	293	58	,	,	PUNCT
taxlaw-2834	293	59	at	at	ADP
taxlaw-2834	293	60	2	2	NUM
taxlaw-2834	293	61	.	.	PUNCT
taxlaw-2834	294	1	the	the	DET
taxlaw-2834	294	2	seven	seven	NUM
taxlaw-2834	294	3	former	former	ADJ
taxlaw-2834	294	4	commissioners	commissioner	NOUN
taxlaw-2834	294	5	put	put	VERB
taxlaw-2834	294	6	this	this	DET
taxlaw-2834	294	7	attrition	attrition	NOUN
taxlaw-2834	294	8	at	at	ADP
taxlaw-2834	294	9	15,000	15,000	NUM
taxlaw-2834	294	10	.	.	PUNCT
taxlaw-2834	295	1	see	see	VERB
taxlaw-2834	295	2	seven	seven	NUM
taxlaw-2834	295	3	commissioners	commissioner	NOUN
taxlaw-2834	295	4	letter	letter	NOUN
taxlaw-2834	295	5	,	,	PUNCT
taxlaw-2834	295	6	supra	supra	PROPN
taxlaw-2834	295	7	note	note	NOUN
taxlaw-2834	295	8	14	14	NUM
taxlaw-2834	295	9	,	,	PUNCT
taxlaw-2834	295	10	at	at	ADP
taxlaw-2834	295	11	2	2	NUM
taxlaw-2834	295	12	.	.	PUNCT
taxlaw-2834	296	1	the	the	DET
taxlaw-2834	296	2	workforce	workforce	NOUN
taxlaw-2834	296	3	of	of	ADP
taxlaw-2834	296	4	the	the	DET
taxlaw-2834	296	5	irs	irs	PROPN
taxlaw-2834	296	6	’s	’s	PART
taxlaw-2834	296	7	criminal	criminal	ADJ
taxlaw-2834	296	8	investigation	investigation	NOUN
taxlaw-2834	296	9	division	division	NOUN
taxlaw-2834	296	10	has	have	AUX
taxlaw-2834	296	11	dropped	drop	VERB
taxlaw-2834	296	12	to	to	ADP
taxlaw-2834	296	13	its	its	PRON
taxlaw-2834	296	14	lowest	low	ADJ
taxlaw-2834	296	15	level	level	NOUN
taxlaw-2834	296	16	in	in	ADP
taxlaw-2834	296	17	four	four	NUM
taxlaw-2834	296	18	decades	decade	NOUN
taxlaw-2834	296	19	.	.	PUNCT
taxlaw-2834	297	1	see	see	VERB
taxlaw-2834	297	2	exclusive	exclusive	ADJ
taxlaw-2834	297	3	:	:	PUNCT
taxlaw-2834	297	4	irs	irs	PROPN
taxlaw-2834	297	5	enforcement	enforcement	NOUN
taxlaw-2834	297	6	agent	agent	NOUN
taxlaw-2834	297	7	numbers	number	NOUN
taxlaw-2834	297	8	could	could	AUX
taxlaw-2834	297	9	drop	drop	VERB
taxlaw-2834	297	10	to	to	ADP
taxlaw-2834	297	11	lowest	low	ADJ
taxlaw-2834	297	12	levels	level	NOUN
taxlaw-2834	297	13	since	since	SCONJ
taxlaw-2834	297	14	1970s	1970	NOUN
taxlaw-2834	297	15	,	,	PUNCT
taxlaw-2834	297	16	reuters	reuter	NOUN
taxlaw-2834	297	17	(	(	PUNCT
taxlaw-2834	297	18	aug	aug	PROPN
taxlaw-2834	297	19	25	25	NUM
taxlaw-2834	297	20	,	,	PUNCT
taxlaw-2834	297	21	2014	2014	NUM
taxlaw-2834	297	22	)	)	PUNCT
taxlaw-2834	297	23	,	,	PUNCT
taxlaw-2834	297	24	http://finance.yahoo.com/news/exclusive-irs-enforcement-agent-numbers-111711058.html	http://finance.yahoo.com/news/exclusive-irs-enforcement-agent-numbers-111711058.html	VERB
taxlaw-2834	298	1	[	[	X
taxlaw-2834	298	2	https://	https://	NOUN
taxlaw-2834	298	3	perma.cc/ya2g-zema	perma.cc/ya2g-zema	NOUN
taxlaw-2834	298	4	]	]	PUNCT
taxlaw-2834	298	5	.	.	PUNCT
taxlaw-2834	299	1	70	70	NUM
taxlaw-2834	299	2	seven	seven	NUM
taxlaw-2834	299	3	commissioners	commissioner	NOUN
taxlaw-2834	299	4	letter	letter	NOUN
taxlaw-2834	299	5	,	,	PUNCT
taxlaw-2834	299	6	supra	supra	PROPN
taxlaw-2834	299	7	note	note	NOUN
taxlaw-2834	299	8	14	14	NUM
taxlaw-2834	299	9	,	,	PUNCT
taxlaw-2834	299	10	at	at	ADP
taxlaw-2834	299	11	2	2	NUM
taxlaw-2834	299	12	-	-	SYM
taxlaw-2834	299	13	3	3	NUM
taxlaw-2834	299	14	.	.	PUNCT
taxlaw-2834	300	1	john	john	PROPN
taxlaw-2834	300	2	dalrymple	dalrymple	PROPN
taxlaw-2834	300	3	,	,	PUNCT
taxlaw-2834	300	4	irs	irs	PROPN
taxlaw-2834	300	5	deputy	deputy	NOUN
taxlaw-2834	300	6	commissioner	commissioner	NOUN
taxlaw-2834	300	7	for	for	ADP
taxlaw-2834	300	8	services	service	NOUN
taxlaw-2834	300	9	and	and	CCONJ
taxlaw-2834	300	10	enforcement	enforcement	NOUN
taxlaw-2834	300	11	,	,	PUNCT
taxlaw-2834	300	12	described	describe	VERB
taxlaw-2834	300	13	the	the	DET
taxlaw-2834	300	14	ongoing	ongoing	ADJ
taxlaw-2834	300	15	“	"	PUNCT
taxlaw-2834	300	16	brain	brain	NOUN
taxlaw-2834	300	17	drain	drain	NOUN
taxlaw-2834	300	18	”	"	PUNCT
taxlaw-2834	300	19	of	of	ADP
taxlaw-2834	300	20	retiring	retire	VERB
taxlaw-2834	300	21	irs	irs	PROPN
taxlaw-2834	300	22	employees	employee	NOUN
taxlaw-2834	300	23	as	as	ADP
taxlaw-2834	300	24	“	"	PUNCT
taxlaw-2834	300	25	a	a	DET
taxlaw-2834	300	26	real	real	ADJ
taxlaw-2834	300	27	critical	critical	ADJ
taxlaw-2834	300	28	problem	problem	NOUN
taxlaw-2834	300	29	.	.	PUNCT
taxlaw-2834	300	30	”	"	PUNCT
taxlaw-2834	301	1	quoted	quote	VERB
taxlaw-2834	301	2	by	by	ADP
taxlaw-2834	301	3	hoffman	hoffman	PROPN
taxlaw-2834	301	4	,	,	PUNCT
taxlaw-2834	301	5	supra	supra	PROPN
taxlaw-2834	301	6	note	note	PROPN
taxlaw-2834	301	7	41	41	NUM
taxlaw-2834	301	8	,	,	PUNCT
taxlaw-2834	301	9	at	at	ADP
taxlaw-2834	301	10	1264	1264	NUM
taxlaw-2834	301	11	;	;	PUNCT
taxlaw-2834	301	12	see	see	VERB
taxlaw-2834	301	13	also	also	ADV
taxlaw-2834	301	14	duarte	duarte	PROPN
taxlaw-2834	301	15	,	,	PUNCT
taxlaw-2834	301	16	supra	supra	PROPN
taxlaw-2834	301	17	note	note	NOUN
taxlaw-2834	301	18	23	23	NUM
taxlaw-2834	301	19	,	,	PUNCT
taxlaw-2834	301	20	at	at	ADP
taxlaw-2834	301	21	63	63	NUM
taxlaw-2834	301	22	(	(	PUNCT
taxlaw-2834	301	23	“	"	PUNCT
taxlaw-2834	301	24	[	[	X
taxlaw-2834	301	25	e]xperienced	e]xperienced	ADJ
taxlaw-2834	301	26	irs	irs	PROPN
taxlaw-2834	301	27	staff	staff	NOUN
taxlaw-2834	301	28	,	,	PUNCT
taxlaw-2834	301	29	and	and	CCONJ
taxlaw-2834	301	30	especially	especially	ADV
taxlaw-2834	301	31	managers	manager	NOUN
taxlaw-2834	301	32	,	,	PUNCT
taxlaw-2834	301	33	are	be	AUX
taxlaw-2834	301	34	in	in	ADP
taxlaw-2834	301	35	short	short	ADJ
taxlaw-2834	301	36	supply	supply	NOUN
taxlaw-2834	301	37	.	.	PUNCT
taxlaw-2834	301	38	”	"	PUNCT
taxlaw-2834	301	39	)	)	PUNCT
taxlaw-2834	301	40	.	.	PUNCT
taxlaw-2834	302	1	71	71	NUM
taxlaw-2834	302	2	hirschfeld	hirschfeld	PROPN
taxlaw-2834	302	3	,	,	PUNCT
taxlaw-2834	302	4	supra	supra	PROPN
taxlaw-2834	302	5	note	note	PROPN
taxlaw-2834	302	6	66	66	NUM
taxlaw-2834	302	7	,	,	PUNCT
taxlaw-2834	302	8	at	at	ADP
taxlaw-2834	302	9	3	3	NUM
taxlaw-2834	302	10	.	.	SYM
taxlaw-2834	302	11	72	72	NUM
taxlaw-2834	302	12	treasury	treasury	NOUN
taxlaw-2834	302	13	inspector	inspector	NOUN
taxlaw-2834	302	14	general	general	NOUN
taxlaw-2834	302	15	for	for	ADP
taxlaw-2834	302	16	tax	tax	NOUN
taxlaw-2834	302	17	administration	administration	NOUN
taxlaw-2834	302	18	,	,	PUNCT
taxlaw-2834	302	19	supra	supra	PROPN
taxlaw-2834	302	20	note	note	NOUN
taxlaw-2834	302	21	12	12	NUM
taxlaw-2834	302	22	.	.	PUNCT
taxlaw-2834	303	1	73	73	NUM
taxlaw-2834	303	2	indeed	indeed	ADV
taxlaw-2834	303	3	,	,	PUNCT
taxlaw-2834	303	4	“	"	PUNCT
taxlaw-2834	303	5	congress	congress	PROPN
taxlaw-2834	303	6	almost	almost	ADV
taxlaw-2834	303	7	annually	annually	ADV
taxlaw-2834	303	8	over	over	ADP
taxlaw-2834	303	9	the	the	DET
taxlaw-2834	303	10	last	last	ADJ
taxlaw-2834	303	11	25	25	NUM
taxlaw-2834	303	12	years	year	NOUN
taxlaw-2834	303	13	has	have	AUX
taxlaw-2834	303	14	passed	pass	VERB
taxlaw-2834	303	15	legislation	legislation	NOUN
taxlaw-2834	303	16	that	that	PRON
taxlaw-2834	303	17	has	have	AUX
taxlaw-2834	303	18	imposed	impose	VERB
taxlaw-2834	303	19	additional	additional	ADJ
taxlaw-2834	303	20	burdens	burden	NOUN
taxlaw-2834	303	21	on	on	ADP
taxlaw-2834	303	22	irs	irs	PROPN
taxlaw-2834	303	23	tax	tax	NOUN
taxlaw-2834	303	24	collection	collection	NOUN
taxlaw-2834	303	25	and	and	CCONJ
taxlaw-2834	303	26	administration	administration	NOUN
taxlaw-2834	303	27	.	.	PUNCT
taxlaw-2834	303	28	”	"	PUNCT
taxlaw-2834	304	1	seven	seven	NUM
taxlaw-2834	304	2	commissioners	commissioner	NOUN
taxlaw-2834	304	3	letter	letter	VERB
taxlaw-2834	304	4	,	,	PUNCT
taxlaw-2834	304	5	supra	supra	PROPN
taxlaw-2834	304	6	note	note	NOUN
taxlaw-2834	304	7	14	14	NUM
taxlaw-2834	304	8	,	,	PUNCT
taxlaw-2834	304	9	at	at	ADP
taxlaw-2834	304	10	4	4	NUM
taxlaw-2834	304	11	.	.	X
taxlaw-2834	304	12	74	74	NUM
taxlaw-2834	304	13	written	write	VERB
taxlaw-2834	304	14	statement	statement	NOUN
taxlaw-2834	304	15	of	of	ADP
taxlaw-2834	304	16	nina	nina	PROPN
taxlaw-2834	304	17	e.	e.	PROPN
taxlaw-2834	304	18	olson	olson	PROPN
taxlaw-2834	304	19	,	,	PUNCT
taxlaw-2834	304	20	national	national	ADJ
taxlaw-2834	304	21	taxpayer	taxpayer	NOUN
taxlaw-2834	304	22	advocate	advocate	NOUN
taxlaw-2834	304	23	,	,	PUNCT
taxlaw-2834	304	24	hearing	hear	VERB
taxlaw-2834	304	25	on	on	ADP
taxlaw-2834	304	26	identity	identity	NOUN
taxlaw-2834	304	27	theftrelated	theftrelate	VERB
taxlaw-2834	304	28	tax	tax	NOUN
taxlaw-2834	304	29	fraud	fraud	NOUN
taxlaw-2834	304	30	,	,	PUNCT
taxlaw-2834	304	31	before	before	ADP
taxlaw-2834	304	32	the	the	DET
taxlaw-2834	304	33	house	house	PROPN
taxlaw-2834	304	34	comm	comm	NOUN
taxlaw-2834	304	35	.	.	PUNCT
taxlaw-2834	305	1	on	on	ADP
taxlaw-2834	305	2	oversight	oversight	NOUN
taxlaw-2834	305	3	and	and	CCONJ
taxlaw-2834	305	4	government	government	NOUN
taxlaw-2834	305	5	reform	reform	NOUN
taxlaw-2834	305	6	,	,	PUNCT
taxlaw-2834	305	7	subcomm	subcomm	NOUN
taxlaw-2834	305	8	.	.	PUNCT
taxlaw-2834	306	1	on	on	ADP
taxlaw-2834	306	2	government	government	NOUN
taxlaw-2834	306	3	operations	operation	NOUN
taxlaw-2834	306	4	4	4	NUM
taxlaw-2834	306	5	(	(	PUNCT
taxlaw-2834	306	6	aug	aug	PROPN
taxlaw-2834	306	7	.	.	PROPN
taxlaw-2834	306	8	2	2	NUM
taxlaw-2834	306	9	,	,	PUNCT
taxlaw-2834	306	10	2013	2013	NUM
taxlaw-2834	306	11	)	)	PUNCT
taxlaw-2834	306	12	.	.	PUNCT
taxlaw-2834	307	1	75	75	NUM
taxlaw-2834	307	2	wall	wall	NOUN
taxlaw-2834	307	3	,	,	PUNCT
taxlaw-2834	307	4	supra	supra	PROPN
taxlaw-2834	307	5	note	note	PROPN
taxlaw-2834	307	6	19	19	NUM
taxlaw-2834	307	7	,	,	PUNCT
taxlaw-2834	307	8	at	at	ADP
taxlaw-2834	307	9	2	2	NUM
taxlaw-2834	307	10	(	(	PUNCT
taxlaw-2834	307	11	citing	cite	VERB
taxlaw-2834	307	12	information	information	NOUN
taxlaw-2834	307	13	from	from	ADP
taxlaw-2834	307	14	the	the	DET
taxlaw-2834	307	15	national	national	ADJ
taxlaw-2834	307	16	taxpayer	taxpayer	PROPN
taxlaw-2834	307	17	advocate	advocate	NOUN
taxlaw-2834	307	18	)	)	PUNCT
taxlaw-2834	307	19	.	.	PUNCT
taxlaw-2834	308	1	76	76	NUM
taxlaw-2834	308	2	see	see	VERB
taxlaw-2834	308	3	armstrong	armstrong	PROPN
taxlaw-2834	308	4	,	,	PUNCT
taxlaw-2834	308	5	supra	supra	PROPN
taxlaw-2834	308	6	note	note	PROPN
taxlaw-2834	308	7	54	54	NUM
taxlaw-2834	308	8	(	(	PUNCT
taxlaw-2834	308	9	“	"	PUNCT
taxlaw-2834	308	10	throwing	throw	VERB
taxlaw-2834	308	11	money	money	NOUN
taxlaw-2834	308	12	at	at	ADP
taxlaw-2834	308	13	it	it	PRON
taxlaw-2834	308	14	and	and	CCONJ
taxlaw-2834	308	15	staffing	staffing	NOUN
taxlaw-2834	308	16	wo	will	AUX
taxlaw-2834	308	17	n’t	not	PART
taxlaw-2834	308	18	solve	solve	VERB
taxlaw-2834	308	19	the	the	DET
taxlaw-2834	308	20	impending	impending	ADJ
taxlaw-2834	308	21	.	.	PUNCT
taxlaw-2834	308	22	.	.	PUNCT
taxlaw-2834	308	23	.	.	PUNCT
taxlaw-2834	309	1	administration	administration	NOUN
taxlaw-2834	309	2	burdens	burden	VERB
taxlaw-2834	309	3	on	on	ADP
taxlaw-2834	309	4	the	the	DET
taxlaw-2834	309	5	irs	irs	PROPN
taxlaw-2834	309	6	unless	unless	SCONJ
taxlaw-2834	309	7	it	it	PRON
taxlaw-2834	309	8	has	have	VERB
taxlaw-2834	309	9	direction	direction	NOUN
taxlaw-2834	309	10	.	.	PUNCT
taxlaw-2834	309	11	”	"	PUNCT
taxlaw-2834	309	12	)	)	PUNCT
taxlaw-2834	309	13	.	.	PUNCT
taxlaw-2834	310	1	77	77	NUM
taxlaw-2834	310	2	wall	wall	NOUN
taxlaw-2834	310	3	,	,	PUNCT
taxlaw-2834	310	4	supra	supra	PROPN
taxlaw-2834	310	5	note	note	PROPN
taxlaw-2834	310	6	19	19	NUM
taxlaw-2834	310	7	,	,	PUNCT
taxlaw-2834	310	8	at	at	ADP
taxlaw-2834	310	9	2	2	NUM
taxlaw-2834	310	10	;	;	PUNCT
taxlaw-2834	310	11	duarte	duarte	PROPN
taxlaw-2834	310	12	,	,	PUNCT
taxlaw-2834	310	13	supra	supra	PROPN
taxlaw-2834	310	14	note	note	PROPN
taxlaw-2834	310	15	23	23	NUM
taxlaw-2834	310	16	,	,	PUNCT
taxlaw-2834	310	17	at	at	ADP
taxlaw-2834	310	18	63	63	NUM
taxlaw-2834	310	19	;	;	PUNCT
taxlaw-2834	310	20	see	see	VERB
taxlaw-2834	310	21	also	also	ADV
taxlaw-2834	310	22	koskinen	koskinen	PROPN
taxlaw-2834	310	23	,	,	PUNCT
taxlaw-2834	310	24	supra	supra	PROPN
taxlaw-2834	310	25	note	note	PROPN
taxlaw-2834	310	26	44	44	NUM
taxlaw-2834	310	27	,	,	PUNCT
taxlaw-2834	310	28	at	at	ADP
taxlaw-2834	310	29	4	4	NUM
taxlaw-2834	310	30	(	(	PUNCT
taxlaw-2834	310	31	[	[	PUNCT
taxlaw-2834	310	32	the	the	DET
taxlaw-2834	310	33	irs	irs	PROPN
taxlaw-2834	310	34	is	be	AUX
taxlaw-2834	310	35	]	]	PUNCT
taxlaw-2834	310	36	“	"	PUNCT
taxlaw-2834	310	37	experiencing	experience	VERB
taxlaw-2834	310	38	delays	delay	NOUN
taxlaw-2834	310	39	to	to	PART
taxlaw-2834	310	40	critical	critical	VERB
taxlaw-2834	310	41	it	it	PRON
taxlaw-2834	310	42	projects	project	VERB
taxlaw-2834	310	43	,	,	PUNCT
taxlaw-2834	310	44	with	with	ADP
taxlaw-2834	310	45	very	very	ADV
taxlaw-2834	310	46	old	old	ADJ
taxlaw-2834	310	47	technology	technology	NOUN
taxlaw-2834	310	48	running	run	VERB
taxlaw-2834	310	49	alongside	alongside	ADP
taxlaw-2834	310	50	more	more	ADJ
taxlaw-2834	310	51	modern	modern	ADJ
taxlaw-2834	310	52	systems	system	NOUN
taxlaw-2834	310	53	.	.	PUNCT
taxlaw-2834	310	54	”	"	PUNCT
taxlaw-2834	310	55	)	)	PUNCT
taxlaw-2834	310	56	.	.	PUNCT
taxlaw-2834	311	1	2016	2016	NUM
taxlaw-2834	311	2	]	]	PUNCT
taxlaw-2834	311	3	the	the	DET
taxlaw-2834	311	4	future	future	NOUN
taxlaw-2834	311	5	of	of	ADP
taxlaw-2834	311	6	american	american	PROPN
taxlaw-2834	311	7	tax	tax	PROPN
taxlaw-2834	311	8	administration	administration	NOUN
taxlaw-2834	311	9	17	17	NUM
taxlaw-2834	311	10	the	the	DET
taxlaw-2834	311	11	non	non	ADJ
taxlaw-2834	311	12	-	-	ADJ
taxlaw-2834	311	13	revenue	revenue	ADJ
taxlaw-2834	311	14	functions	function	NOUN
taxlaw-2834	311	15	congress	congress	PROPN
taxlaw-2834	311	16	has	have	AUX
taxlaw-2834	311	17	chosen	choose	VERB
taxlaw-2834	311	18	to	to	PART
taxlaw-2834	311	19	vest	vest	VERB
taxlaw-2834	311	20	in	in	ADP
taxlaw-2834	311	21	the	the	DET
taxlaw-2834	311	22	irs	irs	PROPN
taxlaw-2834	311	23	.	.	PUNCT
taxlaw-2834	312	1	for	for	ADP
taxlaw-2834	312	2	example	example	NOUN
taxlaw-2834	312	3	,	,	PUNCT
taxlaw-2834	312	4	“	"	PUNCT
taxlaw-2834	312	5	without	without	ADP
taxlaw-2834	312	6	proper	proper	ADJ
taxlaw-2834	312	7	technology	technology	NOUN
taxlaw-2834	312	8	and	and	CCONJ
taxlaw-2834	312	9	staffing	staffing	NOUN
taxlaw-2834	312	10	,	,	PUNCT
taxlaw-2834	312	11	the	the	DET
taxlaw-2834	312	12	[	[	X
taxlaw-2834	312	13	aca	aca	NOUN
taxlaw-2834	312	14	]	]	PUNCT
taxlaw-2834	312	15	reporting	reporting	NOUN
taxlaw-2834	312	16	and	and	CCONJ
taxlaw-2834	312	17	funding	funding	NOUN
taxlaw-2834	312	18	system	system	NOUN
taxlaw-2834	312	19	is	be	AUX
taxlaw-2834	312	20	doomed	doom	VERB
taxlaw-2834	312	21	to	to	ADP
taxlaw-2834	312	22	failure	failure	NOUN
taxlaw-2834	312	23	.	.	PUNCT
taxlaw-2834	313	1	”78	”78	ADV
taxlaw-2834	313	2	the	the	DET
taxlaw-2834	313	3	threat	threat	NOUN
taxlaw-2834	313	4	is	be	AUX
taxlaw-2834	313	5	not	not	PART
taxlaw-2834	313	6	just	just	ADV
taxlaw-2834	313	7	to	to	ADP
taxlaw-2834	313	8	the	the	DET
taxlaw-2834	313	9	irs	irs	PROPN
taxlaw-2834	313	10	.	.	PUNCT
taxlaw-2834	314	1	it	it	PRON
taxlaw-2834	314	2	potentially	potentially	ADV
taxlaw-2834	314	3	implicates	implicate	VERB
taxlaw-2834	314	4	the	the	DET
taxlaw-2834	314	5	peace	peace	NOUN
taxlaw-2834	314	6	and	and	CCONJ
taxlaw-2834	314	7	financial	financial	ADJ
taxlaw-2834	314	8	security	security	NOUN
taxlaw-2834	314	9	of	of	ADP
taxlaw-2834	314	10	most	most	ADJ
taxlaw-2834	314	11	of	of	ADP
taxlaw-2834	314	12	the	the	DET
taxlaw-2834	314	13	adult	adult	NOUN
taxlaw-2834	314	14	population	population	NOUN
taxlaw-2834	314	15	of	of	ADP
taxlaw-2834	314	16	the	the	DET
taxlaw-2834	314	17	united	united	PROPN
taxlaw-2834	314	18	states	states	PROPN
taxlaw-2834	314	19	:	:	PUNCT
taxlaw-2834	314	20	the	the	DET
taxlaw-2834	314	21	americans	americans	PROPN
taxlaw-2834	314	22	who	who	PRON
taxlaw-2834	314	23	deal	deal	VERB
taxlaw-2834	314	24	with	with	ADP
taxlaw-2834	314	25	the	the	DET
taxlaw-2834	314	26	irs	irs	PROPN
taxlaw-2834	314	27	.	.	PUNCT
taxlaw-2834	315	1	combatting	combat	VERB
taxlaw-2834	315	2	tax	tax	NOUN
taxlaw-2834	315	3	-	-	PUNCT
taxlaw-2834	315	4	based	base	VERB
taxlaw-2834	315	5	identity	identity	NOUN
taxlaw-2834	315	6	theft	theft	NOUN
taxlaw-2834	315	7	and	and	CCONJ
taxlaw-2834	315	8	fraud	fraud	NOUN
taxlaw-2834	315	9	is	be	AUX
taxlaw-2834	315	10	a	a	DET
taxlaw-2834	315	11	major	major	ADJ
taxlaw-2834	315	12	goal	goal	NOUN
taxlaw-2834	315	13	of	of	ADP
taxlaw-2834	315	14	the	the	DET
taxlaw-2834	315	15	irs.79	irs.79	NOUN
taxlaw-2834	315	16	in	in	ADP
taxlaw-2834	315	17	2015	2015	NUM
taxlaw-2834	315	18	,	,	PUNCT
taxlaw-2834	315	19	there	there	PRON
taxlaw-2834	315	20	were	be	VERB
taxlaw-2834	315	21	unauthorized	unauthorized	ADJ
taxlaw-2834	315	22	attempts	attempt	NOUN
taxlaw-2834	315	23	to	to	PART
taxlaw-2834	315	24	access	access	VERB
taxlaw-2834	315	25	taxpayer	taxpayer	NOUN
taxlaw-2834	315	26	information	information	NOUN
taxlaw-2834	315	27	using	use	VERB
taxlaw-2834	315	28	the	the	DET
taxlaw-2834	315	29	agency	agency	NOUN
taxlaw-2834	315	30	’s	’s	PART
taxlaw-2834	315	31	“	"	PUNCT
taxlaw-2834	315	32	get	get	VERB
taxlaw-2834	315	33	transcript	transcript	NOUN
taxlaw-2834	315	34	”	"	PUNCT
taxlaw-2834	315	35	online	online	ADJ
taxlaw-2834	315	36	application.80	application.80	PROPN
taxlaw-2834	316	1	this	this	PRON
taxlaw-2834	316	2	was	be	AUX
taxlaw-2834	316	3	the	the	DET
taxlaw-2834	316	4	most	most	ADV
taxlaw-2834	316	5	publicized	publicize	VERB
taxlaw-2834	316	6	incident	incident	NOUN
taxlaw-2834	316	7	but	but	CCONJ
taxlaw-2834	316	8	far	far	ADV
taxlaw-2834	316	9	from	from	ADP
taxlaw-2834	316	10	the	the	DET
taxlaw-2834	316	11	only	only	ADJ
taxlaw-2834	316	12	one	one	NUM
taxlaw-2834	316	13	.	.	PUNCT
taxlaw-2834	317	1	“	"	PUNCT
taxlaw-2834	317	2	[	[	X
taxlaw-2834	317	3	t]he	t]he	ADV
taxlaw-2834	317	4	irs	irs	PROPN
taxlaw-2834	317	5	continues	continue	VERB
taxlaw-2834	317	6	to	to	PART
taxlaw-2834	317	7	experience	experience	VERB
taxlaw-2834	317	8	about	about	ADV
taxlaw-2834	317	9	one	one	NUM
taxlaw-2834	317	10	million	million	NUM
taxlaw-2834	317	11	attempts	attempt	NOUN
taxlaw-2834	317	12	each	each	DET
taxlaw-2834	317	13	week	week	NOUN
taxlaw-2834	317	14	to	to	PART
taxlaw-2834	317	15	hack	hack	VERB
taxlaw-2834	317	16	into	into	ADP
taxlaw-2834	317	17	its	its	PRON
taxlaw-2834	317	18	main	main	ADJ
taxlaw-2834	317	19	information	information	NOUN
taxlaw-2834	317	20	technology	technology	NOUN
taxlaw-2834	317	21	system	system	NOUN
taxlaw-2834	317	22	.	.	PUNCT
taxlaw-2834	318	1	although	although	SCONJ
taxlaw-2834	318	2	the	the	DET
taxlaw-2834	318	3	irs	irs	PROPN
taxlaw-2834	318	4	has	have	AUX
taxlaw-2834	318	5	so	so	ADV
taxlaw-2834	318	6	far	far	ADV
taxlaw-2834	318	7	successfully	successfully	ADV
taxlaw-2834	318	8	thwarted	thwart	VERB
taxlaw-2834	318	9	these	these	DET
taxlaw-2834	318	10	attacks	attack	NOUN
taxlaw-2834	318	11	,	,	PUNCT
taxlaw-2834	318	12	[	[	X
taxlaw-2834	318	13	they	they	PRON
taxlaw-2834	318	14	emphasize	emphasize	VERB
taxlaw-2834	318	15	]	]	PUNCT
taxlaw-2834	318	16	that	that	SCONJ
taxlaw-2834	318	17	the	the	DET
taxlaw-2834	318	18	irs	irs	PROPN
taxlaw-2834	318	19	taxpayer	taxpayer	NOUN
taxlaw-2834	318	20	assistance	assistance	NOUN
taxlaw-2834	318	21	and	and	CCONJ
taxlaw-2834	318	22	irs	irs	PROPN
taxlaw-2834	318	23	information	information	NOUN
taxlaw-2834	318	24	technology	technology	NOUN
taxlaw-2834	318	25	resources	resource	NOUN
taxlaw-2834	318	26	are	be	AUX
taxlaw-2834	318	27	severely	severely	ADV
taxlaw-2834	318	28	underfunded	underfunded	ADJ
taxlaw-2834	318	29	.	.	PUNCT
taxlaw-2834	319	1	”81	”81	NOUN
taxlaw-2834	319	2	7	7	NUM
taxlaw-2834	319	3	.	.	PUNCT
taxlaw-2834	320	1	revenue	revenue	NOUN
taxlaw-2834	320	2	viewed	view	VERB
taxlaw-2834	320	3	from	from	ADP
taxlaw-2834	320	4	the	the	DET
taxlaw-2834	320	5	traditional	traditional	ADJ
taxlaw-2834	320	6	perspective	perspective	NOUN
taxlaw-2834	320	7	,	,	PUNCT
taxlaw-2834	320	8	raising	raise	VERB
taxlaw-2834	320	9	revenue	revenue	NOUN
taxlaw-2834	320	10	—	—	PUNCT
taxlaw-2834	320	11	the	the	DET
taxlaw-2834	320	12	correct	correct	ADJ
taxlaw-2834	320	13	amount	amount	NOUN
taxlaw-2834	320	14	of	of	ADP
taxlaw-2834	320	15	revenue	revenue	NOUN
taxlaw-2834	320	16	determined	determine	VERB
taxlaw-2834	320	17	by	by	ADP
taxlaw-2834	320	18	congress	congress	PROPN
taxlaw-2834	320	19	—	—	PUNCT
taxlaw-2834	320	20	is	be	AUX
taxlaw-2834	320	21	the	the	DET
taxlaw-2834	320	22	central	central	ADJ
taxlaw-2834	320	23	criterion	criterion	NOUN
taxlaw-2834	320	24	on	on	ADP
taxlaw-2834	320	25	which	which	PRON
taxlaw-2834	320	26	irs	irs	PROPN
taxlaw-2834	320	27	performance	performance	NOUN
taxlaw-2834	320	28	should	should	AUX
taxlaw-2834	320	29	be	be	AUX
taxlaw-2834	320	30	evaluated	evaluate	VERB
taxlaw-2834	320	31	.	.	PUNCT
taxlaw-2834	321	1	the	the	DET
taxlaw-2834	321	2	“	"	PUNCT
taxlaw-2834	321	3	perfect	perfect	ADJ
taxlaw-2834	321	4	storm	storm	NOUN
taxlaw-2834	321	5	”	"	PUNCT
taxlaw-2834	321	6	intersection	intersection	NOUN
taxlaw-2834	321	7	of	of	ADP
taxlaw-2834	321	8	trends	trend	NOUN
taxlaw-2834	321	9	described	describe	VERB
taxlaw-2834	321	10	above	above	ADV
taxlaw-2834	321	11	has	have	AUX
taxlaw-2834	321	12	eroded	erode	VERB
taxlaw-2834	321	13	the	the	DET
taxlaw-2834	321	14	irs	irs	PROPN
taxlaw-2834	321	15	’s	’s	PART
taxlaw-2834	321	16	ability	ability	NOUN
taxlaw-2834	321	17	to	to	PART
taxlaw-2834	321	18	collect	collect	VERB
taxlaw-2834	321	19	tax	tax	NOUN
taxlaw-2834	321	20	liabilities	liability	NOUN
taxlaw-2834	321	21	and	and	CCONJ
taxlaw-2834	321	22	threatens	threaten	VERB
taxlaw-2834	321	23	more	more	ADJ
taxlaw-2834	321	24	damage	damage	NOUN
taxlaw-2834	321	25	in	in	ADP
taxlaw-2834	321	26	the	the	DET
taxlaw-2834	321	27	future	future	NOUN
taxlaw-2834	321	28	.	.	PUNCT
taxlaw-2834	322	1	supporters	supporter	NOUN
taxlaw-2834	322	2	of	of	ADP
taxlaw-2834	322	3	the	the	DET
taxlaw-2834	322	4	irs	irs	PROPN
taxlaw-2834	322	5	find	find	VERB
taxlaw-2834	322	6	it	it	PRON
taxlaw-2834	322	7	ironic	ironic	ADJ
taxlaw-2834	322	8	that	that	SCONJ
taxlaw-2834	322	9	congress	congress	PROPN
taxlaw-2834	322	10	has	have	AUX
taxlaw-2834	322	11	reduced	reduce	VERB
taxlaw-2834	322	12	funding	funding	NOUN
taxlaw-2834	322	13	for	for	ADP
taxlaw-2834	322	14	the	the	DET
taxlaw-2834	322	15	main	main	ADJ
taxlaw-2834	322	16	federal	federal	ADJ
taxlaw-2834	322	17	agency	agency	NOUN
taxlaw-2834	322	18	that	that	PRON
taxlaw-2834	322	19	actually	actually	ADV
taxlaw-2834	322	20	turns	turn	VERB
taxlaw-2834	322	21	a	a	DET
taxlaw-2834	322	22	profit	profit	NOUN
taxlaw-2834	322	23	.	.	PUNCT
taxlaw-2834	323	1	the	the	DET
taxlaw-2834	323	2	rule	rule	NOUN
taxlaw-2834	323	3	-	-	PUNCT
taxlaw-2834	323	4	of	of	ADP
taxlaw-2834	323	5	-	-	PUNCT
taxlaw-2834	323	6	thumb	thumb	NOUN
taxlaw-2834	323	7	statistic	statistic	NOUN
taxlaw-2834	323	8	is	be	AUX
taxlaw-2834	323	9	“	"	PUNCT
taxlaw-2834	323	10	that	that	PRON
taxlaw-2834	323	11	for	for	ADP
taxlaw-2834	323	12	every	every	DET
taxlaw-2834	323	13	$	$	SYM
taxlaw-2834	323	14	1	1	NUM
taxlaw-2834	323	15	invested	invest	VERB
taxlaw-2834	323	16	in	in	ADP
taxlaw-2834	323	17	the	the	DET
taxlaw-2834	323	18	irs	irs	PROPN
taxlaw-2834	323	19	budget	budget	NOUN
taxlaw-2834	323	20	,	,	PUNCT
taxlaw-2834	323	21	it	it	PRON
taxlaw-2834	323	22	produces	produce	VERB
taxlaw-2834	323	23	$	$	SYM
taxlaw-2834	323	24	4	4	NUM
taxlaw-2834	323	25	in	in	ADP
taxlaw-2834	323	26	enforcement	enforcement	NOUN
taxlaw-2834	323	27	revenue	revenue	NOUN
taxlaw-2834	323	28	,	,	PUNCT
taxlaw-2834	323	29	which	which	PRON
taxlaw-2834	323	30	is	be	AUX
taxlaw-2834	323	31	a	a	DET
taxlaw-2834	323	32	$	$	SYM
taxlaw-2834	323	33	4	4	NUM
taxlaw-2834	323	34	-	-	PUNCT
taxlaw-2834	323	35	to-$1	to-$1	VERB
taxlaw-2834	323	36	return	return	NOUN
taxlaw-2834	323	37	on	on	ADP
taxlaw-2834	323	38	investment	investment	NOUN
taxlaw-2834	323	39	.	.	PUNCT
taxlaw-2834	324	1	”82	”82	PROPN
taxlaw-2834	324	2	accordingly	accordingly	ADV
taxlaw-2834	324	3	,	,	PUNCT
taxlaw-2834	324	4	the	the	DET
taxlaw-2834	324	5	irs	irs	PROPN
taxlaw-2834	324	6	estimates	estimate	VERB
taxlaw-2834	324	7	that	that	SCONJ
taxlaw-2834	324	8	,	,	PUNCT
taxlaw-2834	324	9	for	for	ADP
taxlaw-2834	324	10	2014	2014	NUM
taxlaw-2834	324	11	,	,	PUNCT
taxlaw-2834	324	12	“	"	PUNCT
taxlaw-2834	324	13	it	it	PRON
taxlaw-2834	324	14	would	would	AUX
taxlaw-2834	324	15	have	have	AUX
taxlaw-2834	324	16	returned	return	VERB
taxlaw-2834	324	17	to	to	ADP
taxlaw-2834	324	18	the	the	DET
taxlaw-2834	324	19	federal	federal	ADJ
taxlaw-2834	324	20	government	government	NOUN
taxlaw-2834	324	21	over	over	ADP
taxlaw-2834	324	22	$	$	SYM
taxlaw-2834	324	23	2	2	NUM
taxlaw-2834	324	24	billion	billion	NUM
taxlaw-2834	324	25	more	more	ADJ
taxlaw-2834	324	26	in	in	ADP
taxlaw-2834	324	27	collections	collection	NOUN
taxlaw-2834	324	28	had	have	AUX
taxlaw-2834	324	29	we	we	PRON
taxlaw-2834	324	30	received	receive	VERB
taxlaw-2834	324	31	the	the	DET
taxlaw-2834	324	32	remaining	remain	VERB
taxlaw-2834	324	33	$	$	SYM
taxlaw-2834	324	34	500	500	NUM
taxlaw-2834	324	35	million	million	NUM
taxlaw-2834	324	36	that	that	PRON
taxlaw-2834	324	37	our	our	PRON
taxlaw-2834	324	38	budget	budget	NOUN
taxlaw-2834	324	39	was	be	AUX
taxlaw-2834	324	40	cut	cut	VERB
taxlaw-2834	324	41	as	as	ADP
taxlaw-2834	324	42	a	a	DET
taxlaw-2834	324	43	result	result	NOUN
taxlaw-2834	324	44	of	of	ADP
taxlaw-2834	324	45	the	the	DET
taxlaw-2834	324	46	sequester	sequester	NOUN
taxlaw-2834	324	47	.	.	PUNCT
taxlaw-2834	325	1	”83	”83	VERB
taxlaw-2834	325	2	the	the	DET
taxlaw-2834	325	3	4	4	NUM
taxlaw-2834	325	4	-	-	PUNCT
taxlaw-2834	325	5	to-1	to-1	PART
taxlaw-2834	325	6	ratio	ratio	NOUN
taxlaw-2834	325	7	is	be	AUX
taxlaw-2834	325	8	neither	neither	CCONJ
taxlaw-2834	325	9	a	a	DET
taxlaw-2834	325	10	ceiling	ceiling	NOUN
taxlaw-2834	325	11	nor	nor	CCONJ
taxlaw-2834	325	12	a	a	DET
taxlaw-2834	325	13	floor	floor	NOUN
taxlaw-2834	325	14	.	.	PUNCT
taxlaw-2834	326	1	everything	everything	PRON
taxlaw-2834	326	2	depends	depend	VERB
taxlaw-2834	326	3	upon	upon	SCONJ
taxlaw-2834	326	4	the	the	DET
taxlaw-2834	326	5	particular	particular	ADJ
taxlaw-2834	326	6	use	use	NOUN
taxlaw-2834	326	7	to	to	PART
taxlaw-2834	326	8	which	which	PRON
taxlaw-2834	326	9	the	the	DET
taxlaw-2834	326	10	irs	irs	PROPN
taxlaw-2834	326	11	will	will	AUX
taxlaw-2834	326	12	put	put	VERB
taxlaw-2834	326	13	additional	additional	ADJ
taxlaw-2834	326	14	funds	fund	NOUN
taxlaw-2834	326	15	,	,	PUNCT
taxlaw-2834	326	16	which	which	PRON
taxlaw-2834	326	17	may	may	AUX
taxlaw-2834	326	18	explain	explain	VERB
taxlaw-2834	326	19	why	why	SCONJ
taxlaw-2834	326	20	the	the	DET
taxlaw-2834	326	21	irs	irs	PROPN
taxlaw-2834	326	22	sometimes	sometimes	ADV
taxlaw-2834	326	23	offers	offer	VERB
taxlaw-2834	326	24	different	different	ADJ
taxlaw-2834	326	25	return	return	NOUN
taxlaw-2834	326	26	-	-	PUNCT
taxlaw-2834	326	27	on	on	ADP
taxlaw-2834	326	28	-	-	PUNCT
taxlaw-2834	326	29	investment	investment	NOUN
taxlaw-2834	326	30	figures.84	figures.84	NOUN
taxlaw-2834	326	31	some	some	PRON
taxlaw-2834	326	32	in	in	ADP
taxlaw-2834	326	33	congress	congress	PROPN
taxlaw-2834	326	34	,	,	PUNCT
taxlaw-2834	326	35	however	however	ADV
taxlaw-2834	326	36	,	,	PUNCT
taxlaw-2834	326	37	78	78	NUM
taxlaw-2834	326	38	armstrong	armstrong	PROPN
taxlaw-2834	326	39	,	,	PUNCT
taxlaw-2834	326	40	supra	supra	PROPN
taxlaw-2834	326	41	note	note	PROPN
taxlaw-2834	326	42	54	54	NUM
taxlaw-2834	326	43	.	.	PUNCT
taxlaw-2834	326	44	79	79	NUM
taxlaw-2834	326	45	see	see	VERB
taxlaw-2834	326	46	,	,	PUNCT
taxlaw-2834	326	47	e.g.	e.g.	ADV
taxlaw-2834	326	48	,	,	PUNCT
taxlaw-2834	326	49	prepared	prepared	ADJ
taxlaw-2834	326	50	remarks	remark	NOUN
taxlaw-2834	326	51	of	of	ADP
taxlaw-2834	326	52	commissioner	commissioner	NOUN
taxlaw-2834	326	53	of	of	ADP
taxlaw-2834	326	54	internal	internal	PROPN
taxlaw-2834	326	55	revenue	revenue	NOUN
taxlaw-2834	326	56	john	john	PROPN
taxlaw-2834	326	57	koskinen	koskinen	PROPN
taxlaw-2834	326	58	,	,	PUNCT
taxlaw-2834	326	59	before	before	ADP
taxlaw-2834	326	60	the	the	DET
taxlaw-2834	326	61	national	national	ADJ
taxlaw-2834	326	62	press	press	NOUN
taxlaw-2834	326	63	club	club	NOUN
taxlaw-2834	326	64	7	7	NUM
taxlaw-2834	326	65	(	(	PUNCT
taxlaw-2834	326	66	apr	apr	PROPN
taxlaw-2834	326	67	.	.	PROPN
taxlaw-2834	326	68	2	2	NUM
taxlaw-2834	326	69	,	,	PUNCT
taxlaw-2834	326	70	2014	2014	NUM
taxlaw-2834	326	71	)	)	PUNCT
taxlaw-2834	326	72	.	.	PUNCT
taxlaw-2834	327	1	80	80	NUM
taxlaw-2834	327	2	see	see	VERB
taxlaw-2834	327	3	,	,	PUNCT
taxlaw-2834	327	4	e.g.	e.g.	ADV
taxlaw-2834	327	5	,	,	PUNCT
taxlaw-2834	327	6	michael	michael	PROPN
taxlaw-2834	327	7	s.	s.	PROPN
taxlaw-2834	327	8	schmidt	schmidt	PROPN
taxlaw-2834	327	9	,	,	PUNCT
taxlaw-2834	327	10	hacking	hack	VERB
taxlaw-2834	327	11	of	of	ADP
taxlaw-2834	327	12	tax	tax	NOUN
taxlaw-2834	327	13	returns	return	NOUN
taxlaw-2834	327	14	more	more	ADV
taxlaw-2834	327	15	extensive	extensive	ADJ
taxlaw-2834	327	16	than	than	SCONJ
taxlaw-2834	327	17	first	first	ADV
taxlaw-2834	327	18	reported	report	VERB
taxlaw-2834	327	19	irs	irs	PROPN
taxlaw-2834	327	20	says	say	VERB
taxlaw-2834	327	21	,	,	PUNCT
taxlaw-2834	327	22	n.y	n.y	PROPN
taxlaw-2834	327	23	.	.	PROPN
taxlaw-2834	327	24	times	times	PROPN
taxlaw-2834	327	25	(	(	PUNCT
taxlaw-2834	327	26	aug	aug	PROPN
taxlaw-2834	327	27	.	.	PROPN
taxlaw-2834	327	28	17	17	NUM
taxlaw-2834	327	29	,	,	PUNCT
taxlaw-2834	327	30	2015	2015	NUM
taxlaw-2834	327	31	)	)	PUNCT
taxlaw-2834	327	32	,	,	PUNCT
taxlaw-2834	327	33	http://www.nytimes.com/2015/08/18/us/politics/hacking-of-tax-returnsmore-extensive-than-first-reported-irs-says.html	http://www.nytimes.com/2015/08/18/us/politics/hacking-of-tax-returnsmore-extensive-than-first-reported-irs-says.html	VERB
taxlaw-2834	328	1	[	[	X
taxlaw-2834	328	2	https://perma.cc/vve5-7ytt	https://perma.cc/vve5-7ytt	NOUN
taxlaw-2834	328	3	]	]	PUNCT
taxlaw-2834	328	4	(	(	PUNCT
taxlaw-2834	328	5	“	"	PUNCT
taxlaw-2834	328	6	[	[	X
taxlaw-2834	328	7	h]ackers	h]acker	NOUN
taxlaw-2834	328	8	had	have	AUX
taxlaw-2834	328	9	gained	gain	VERB
taxlaw-2834	328	10	access	access	NOUN
taxlaw-2834	328	11	to	to	ADP
taxlaw-2834	328	12	the	the	DET
taxlaw-2834	328	13	tax	tax	NOUN
taxlaw-2834	328	14	returns	return	NOUN
taxlaw-2834	328	15	of	of	ADP
taxlaw-2834	328	16	more	more	ADJ
taxlaw-2834	328	17	than	than	ADP
taxlaw-2834	328	18	300,000	300,000	NUM
taxlaw-2834	328	19	people	people	NOUN
taxlaw-2834	328	20	,	,	PUNCT
taxlaw-2834	328	21	a	a	DET
taxlaw-2834	328	22	far	far	ADV
taxlaw-2834	328	23	higher	high	ADJ
taxlaw-2834	328	24	number	number	NOUN
taxlaw-2834	328	25	than	than	ADP
taxlaw-2834	328	26	the	the	DET
taxlaw-2834	328	27	agency	agency	NOUN
taxlaw-2834	328	28	had	have	AUX
taxlaw-2834	328	29	reported	report	VERB
taxlaw-2834	328	30	previously	previously	ADV
taxlaw-2834	328	31	.	.	PUNCT
taxlaw-2834	328	32	”	"	PUNCT
taxlaw-2834	328	33	)	)	PUNCT
taxlaw-2834	328	34	.	.	PUNCT
taxlaw-2834	329	1	81	81	NUM
taxlaw-2834	329	2	seven	seven	NUM
taxlaw-2834	329	3	commissioners	commissioner	NOUN
taxlaw-2834	329	4	letter	letter	NOUN
taxlaw-2834	329	5	,	,	PUNCT
taxlaw-2834	329	6	supra	supra	PROPN
taxlaw-2834	329	7	note	note	NOUN
taxlaw-2834	329	8	14	14	NUM
taxlaw-2834	329	9	,	,	PUNCT
taxlaw-2834	329	10	at	at	ADP
taxlaw-2834	329	11	4	4	NUM
taxlaw-2834	329	12	.	.	X
taxlaw-2834	329	13	82	82	NUM
taxlaw-2834	329	14	written	write	VERB
taxlaw-2834	329	15	testimony	testimony	NOUN
taxlaw-2834	329	16	of	of	ADP
taxlaw-2834	329	17	commissioner	commissioner	NOUN
taxlaw-2834	329	18	john	john	PROPN
taxlaw-2834	329	19	a.	a.	PROPN
taxlaw-2834	329	20	koskinen	koskinen	PROPN
taxlaw-2834	329	21	,	,	PUNCT
taxlaw-2834	329	22	internal	internal	ADJ
taxlaw-2834	329	23	revenue	revenue	NOUN
taxlaw-2834	329	24	service	service	NOUN
taxlaw-2834	329	25	,	,	PUNCT
taxlaw-2834	329	26	before	before	ADP
taxlaw-2834	329	27	the	the	DET
taxlaw-2834	329	28	subcommittee	subcommittee	NOUN
taxlaw-2834	329	29	on	on	ADP
taxlaw-2834	329	30	financial	financial	ADJ
taxlaw-2834	329	31	services	service	NOUN
taxlaw-2834	329	32	and	and	CCONJ
taxlaw-2834	329	33	general	general	ADJ
taxlaw-2834	329	34	government	government	NOUN
taxlaw-2834	329	35	on	on	ADP
taxlaw-2834	329	36	the	the	DET
taxlaw-2834	329	37	fy	fy	PROPN
taxlaw-2834	329	38	2015	2015	NUM
taxlaw-2834	329	39	irs	irs	PROPN
taxlaw-2834	329	40	budget	budget	NOUN
taxlaw-2834	329	41	11	11	NUM
taxlaw-2834	329	42	(	(	PUNCT
taxlaw-2834	329	43	apr	apr	NOUN
taxlaw-2834	329	44	.	.	PROPN
taxlaw-2834	329	45	7	7	NUM
taxlaw-2834	329	46	,	,	PUNCT
taxlaw-2834	329	47	2014	2014	NUM
taxlaw-2834	329	48	)	)	PUNCT
taxlaw-2834	329	49	.	.	PUNCT
taxlaw-2834	330	1	83	83	NUM
taxlaw-2834	331	1	i	i	PRON
taxlaw-2834	331	2	d.	d.	PROPN
taxlaw-2834	331	3	see	see	AUX
taxlaw-2834	331	4	also	also	ADV
taxlaw-2834	331	5	written	write	VERB
taxlaw-2834	331	6	testimony	testimony	NOUN
taxlaw-2834	331	7	of	of	ADP
taxlaw-2834	331	8	john	john	PROPN
taxlaw-2834	331	9	a.	a.	PROPN
taxlaw-2834	331	10	koskinen	koskinen	PROPN
taxlaw-2834	331	11	,	,	PUNCT
taxlaw-2834	331	12	commissioner	commissioner	NOUN
taxlaw-2834	331	13	,	,	PUNCT
taxlaw-2834	331	14	internal	internal	ADJ
taxlaw-2834	331	15	revenue	revenue	NOUN
taxlaw-2834	331	16	service	service	NOUN
taxlaw-2834	331	17	,	,	PUNCT
taxlaw-2834	331	18	before	before	ADP
taxlaw-2834	331	19	the	the	DET
taxlaw-2834	331	20	house	house	NOUN
taxlaw-2834	331	21	ways	way	NOUN
taxlaw-2834	331	22	and	and	CCONJ
taxlaw-2834	331	23	means	mean	VERB
taxlaw-2834	331	24	comm	comm	NOUN
taxlaw-2834	331	25	.	.	PUNCT
taxlaw-2834	331	26	,	,	PUNCT
taxlaw-2834	331	27	subcomm	subcomm	NOUN
taxlaw-2834	331	28	.	.	PUNCT
taxlaw-2834	332	1	on	on	ADP
taxlaw-2834	332	2	oversight	oversight	NOUN
taxlaw-2834	332	3	,	,	PUNCT
taxlaw-2834	332	4	the	the	DET
taxlaw-2834	332	5	2014	2014	NUM
taxlaw-2834	332	6	filing	filing	NOUN
taxlaw-2834	332	7	season	season	NOUN
taxlaw-2834	332	8	and	and	CCONJ
taxlaw-2834	332	9	improper	improper	ADJ
taxlaw-2834	332	10	payments	payment	NOUN
taxlaw-2834	332	11	5	5	NUM
taxlaw-2834	332	12	(	(	PUNCT
taxlaw-2834	332	13	may	may	PROPN
taxlaw-2834	332	14	7	7	NUM
taxlaw-2834	332	15	,	,	PUNCT
taxlaw-2834	332	16	2014	2014	NUM
taxlaw-2834	332	17	)	)	PUNCT
taxlaw-2834	332	18	(	(	PUNCT
taxlaw-2834	332	19	estimating	estimate	VERB
taxlaw-2834	332	20	a	a	DET
taxlaw-2834	332	21	revenue	revenue	NOUN
taxlaw-2834	332	22	loss	loss	NOUN
taxlaw-2834	332	23	of	of	ADP
taxlaw-2834	332	24	almost	almost	ADV
taxlaw-2834	332	25	$	$	SYM
taxlaw-2834	332	26	3	3	NUM
taxlaw-2834	332	27	billion	billion	NUM
taxlaw-2834	332	28	)	)	PUNCT
taxlaw-2834	332	29	.	.	PUNCT
taxlaw-2834	333	1	the	the	DET
taxlaw-2834	333	2	4	4	NUM
taxlaw-2834	333	3	to	to	PART
taxlaw-2834	333	4	1	1	NUM
taxlaw-2834	333	5	ratio	ratio	NOUN
taxlaw-2834	333	6	was	be	AUX
taxlaw-2834	333	7	derived	derive	VERB
taxlaw-2834	333	8	by	by	ADP
taxlaw-2834	333	9	dividing	divide	VERB
taxlaw-2834	333	10	the	the	DET
taxlaw-2834	333	11	additional	additional	ADJ
taxlaw-2834	333	12	revenue	revenue	NOUN
taxlaw-2834	333	13	brought	bring	VERB
taxlaw-2834	333	14	in	in	ADP
taxlaw-2834	333	15	by	by	ADP
taxlaw-2834	333	16	the	the	DET
taxlaw-2834	333	17	irs	irs	PROPN
taxlaw-2834	333	18	as	as	ADP
taxlaw-2834	333	19	a	a	DET
taxlaw-2834	333	20	result	result	NOUN
taxlaw-2834	333	21	of	of	ADP
taxlaw-2834	333	22	enforcement	enforcement	NOUN
taxlaw-2834	333	23	activities	activity	NOUN
taxlaw-2834	333	24	by	by	ADP
taxlaw-2834	333	25	the	the	DET
taxlaw-2834	333	26	irs	irs	PROPN
taxlaw-2834	333	27	’s	’s	PART
taxlaw-2834	333	28	budget	budget	NOUN
taxlaw-2834	333	29	.	.	PUNCT
taxlaw-2834	334	1	thus	thus	ADV
taxlaw-2834	334	2	,	,	PUNCT
taxlaw-2834	334	3	in	in	ADP
taxlaw-2834	334	4	fiscal	fiscal	ADJ
taxlaw-2834	334	5	year	year	NOUN
taxlaw-2834	334	6	2013	2013	NUM
taxlaw-2834	334	7	,	,	PUNCT
taxlaw-2834	334	8	irs	irs	PROPN
taxlaw-2834	334	9	enforcement	enforcement	NOUN
taxlaw-2834	334	10	collected	collect	VERB
taxlaw-2834	334	11	about	about	ADV
taxlaw-2834	334	12	$	$	SYM
taxlaw-2834	334	13	53	53	NUM
taxlaw-2834	334	14	billion	billion	NUM
taxlaw-2834	334	15	from	from	ADP
taxlaw-2834	334	16	a	a	DET
taxlaw-2834	334	17	budget	budget	NOUN
taxlaw-2834	334	18	of	of	ADP
taxlaw-2834	334	19	about	about	ADV
taxlaw-2834	334	20	$	$	SYM
taxlaw-2834	334	21	12	12	NUM
taxlaw-2834	334	22	billion	billion	NUM
taxlaw-2834	334	23	,	,	PUNCT
taxlaw-2834	334	24	a	a	DET
taxlaw-2834	334	25	rate	rate	NOUN
taxlaw-2834	334	26	of	of	ADP
taxlaw-2834	334	27	return	return	NOUN
taxlaw-2834	334	28	somewhat	somewhat	ADV
taxlaw-2834	334	29	over	over	ADP
taxlaw-2834	334	30	4	4	NUM
taxlaw-2834	334	31	to	to	PART
taxlaw-2834	334	32	1	1	NUM
taxlaw-2834	334	33	.	.	PUNCT
taxlaw-2834	335	1	see	see	VERB
taxlaw-2834	335	2	i	i	PRON
taxlaw-2834	335	3	d.	d.	PROPN
taxlaw-2834	335	4	at	at	ADP
taxlaw-2834	335	5	1	1	NUM
taxlaw-2834	335	6	-	-	SYM
taxlaw-2834	335	7	2	2	NUM
taxlaw-2834	335	8	.	.	NOUN
taxlaw-2834	335	9	84	84	NUM
taxlaw-2834	335	10	e.g.	e.g.	ADV
taxlaw-2834	335	11	,	,	PUNCT
taxlaw-2834	335	12	john	john	PROPN
taxlaw-2834	335	13	koskinen	koskinen	PROPN
taxlaw-2834	335	14	,	,	PUNCT
taxlaw-2834	335	15	commissioner	commissioner	NOUN
taxlaw-2834	335	16	’s	’s	PART
taxlaw-2834	335	17	message	message	NOUN
taxlaw-2834	335	18	on	on	ADP
taxlaw-2834	335	19	the	the	DET
taxlaw-2834	335	20	budget	budget	NOUN
taxlaw-2834	335	21	2	2	NUM
taxlaw-2834	335	22	(	(	PUNCT
taxlaw-2834	335	23	feb	feb	X
taxlaw-2834	335	24	.	.	PROPN
taxlaw-2834	335	25	2	2	NUM
taxlaw-2834	335	26	,	,	PUNCT
taxlaw-2834	335	27	2015	2015	NUM
taxlaw-2834	335	28	)	)	PUNCT
taxlaw-2834	335	29	(	(	PUNCT
taxlaw-2834	335	30	“	"	PUNCT
taxlaw-2834	335	31	for	for	ADP
taxlaw-2834	335	32	every	every	DET
taxlaw-2834	335	33	dollar	dollar	NOUN
taxlaw-2834	335	34	invested	invest	VERB
taxlaw-2834	335	35	in	in	ADP
taxlaw-2834	335	36	these	these	DET
taxlaw-2834	335	37	programs	program	NOUN
taxlaw-2834	335	38	,	,	PUNCT
taxlaw-2834	335	39	there	there	PRON
taxlaw-2834	335	40	can	can	AUX
taxlaw-2834	335	41	be	be	AUX
taxlaw-2834	335	42	returns	return	NOUN
taxlaw-2834	335	43	ranging	range	VERB
taxlaw-2834	335	44	from	from	ADP
taxlaw-2834	335	45	6	6	NUM
taxlaw-2834	335	46	-	-	PUNCT
taxlaw-2834	335	47	to-1	to-1	NUM
taxlaw-2834	335	48	and	and	CCONJ
taxlaw-2834	335	49	even	even	ADV
taxlaw-2834	335	50	up	up	ADP
taxlaw-2834	335	51	to	to	PART
taxlaw-2834	335	52	20	20	NUM
taxlaw-2834	335	53	-	-	PUNCT
taxlaw-2834	335	54	to-1	to-1	NUM
taxlaw-2834	335	55	for	for	ADP
taxlaw-2834	335	56	some	some	DET
taxlaw-2834	335	57	initiatives	initiative	NOUN
taxlaw-2834	335	58	”	"	PUNCT
taxlaw-2834	335	59	)	)	PUNCT
taxlaw-2834	335	60	;	;	PUNCT
taxlaw-2834	336	1	john	john	PROPN
taxlaw-2834	336	2	koskinen	koskinen	PROPN
taxlaw-2834	336	3	,	,	PUNCT
taxlaw-2834	336	4	quoted	quote	VERB
taxlaw-2834	336	5	by	by	ADP
taxlaw-2834	336	6	senator	senator	PROPN
taxlaw-2834	336	7	ron	ron	PROPN
taxlaw-2834	336	8	wyden	wyden	PROPN
taxlaw-2834	336	9	,	,	PUNCT
taxlaw-2834	336	10	statement	statement	NOUN
taxlaw-2834	336	11	on	on	ADP
taxlaw-2834	336	12	budget	budget	NOUN
taxlaw-2834	336	13	challenges	challenge	NOUN
taxlaw-2834	336	14	2	2	NUM
taxlaw-2834	336	15	(	(	PUNCT
taxlaw-2834	336	16	jan	jan	PROPN
taxlaw-2834	336	17	.	.	PROPN
taxlaw-2834	336	18	14	14	NUM
taxlaw-2834	336	19	,	,	PUNCT
taxlaw-2834	336	20	2015	2015	NUM
taxlaw-2834	336	21	)	)	PUNCT
taxlaw-2834	336	22	(	(	PUNCT
taxlaw-2834	336	23	7	7	NUM
taxlaw-2834	336	24	to	to	PART
taxlaw-2834	336	25	1	1	NUM
taxlaw-2834	336	26	)	)	PUNCT
taxlaw-2834	336	27	.	.	PUNCT
taxlaw-2834	336	28	18	18	NUM
taxlaw-2834	336	29	columbia	columbia	PROPN
taxlaw-2834	336	30	journal	journal	PROPN
taxlaw-2834	336	31	of	of	ADP
taxlaw-2834	336	32	tax	tax	NOUN
taxlaw-2834	336	33	law	law	NOUN
taxlaw-2834	336	34	[	[	X
taxlaw-2834	336	35	vol.7:5	vol.7:5	X
taxlaw-2834	336	36	have	have	AUX
taxlaw-2834	336	37	lost	lose	VERB
taxlaw-2834	336	38	faith	faith	NOUN
taxlaw-2834	336	39	in	in	ADP
taxlaw-2834	336	40	these	these	DET
taxlaw-2834	336	41	oft	oft	ADV
taxlaw-2834	336	42	-	-	PUNCT
taxlaw-2834	336	43	repeated	repeat	VERB
taxlaw-2834	336	44	figures	figure	NOUN
taxlaw-2834	336	45	,	,	PUNCT
taxlaw-2834	336	46	and	and	CCONJ
taxlaw-2834	336	47	it	it	PRON
taxlaw-2834	336	48	may	may	AUX
taxlaw-2834	336	49	be	be	AUX
taxlaw-2834	336	50	the	the	DET
taxlaw-2834	336	51	path	path	NOUN
taxlaw-2834	336	52	of	of	ADP
taxlaw-2834	336	53	wisdom	wisdom	NOUN
taxlaw-2834	336	54	to	to	PART
taxlaw-2834	336	55	eschew	eschew	VERB
taxlaw-2834	336	56	precise	precise	ADJ
taxlaw-2834	336	57	quantification.85	quantification.85	PROPN
taxlaw-2834	336	58	the	the	DET
taxlaw-2834	336	59	other	other	ADJ
taxlaw-2834	336	60	possible	possible	ADJ
taxlaw-2834	336	61	effect	effect	NOUN
taxlaw-2834	336	62	is	be	AUX
taxlaw-2834	336	63	more	more	ADV
taxlaw-2834	336	64	subtle	subtle	ADJ
taxlaw-2834	336	65	and	and	CCONJ
taxlaw-2834	336	66	conjectural	conjectural	ADJ
taxlaw-2834	336	67	but	but	CCONJ
taxlaw-2834	336	68	—	—	PUNCT
taxlaw-2834	336	69	were	be	AUX
taxlaw-2834	336	70	it	it	PRON
taxlaw-2834	336	71	to	to	PART
taxlaw-2834	336	72	come	come	VERB
taxlaw-2834	336	73	to	to	ADP
taxlaw-2834	336	74	fruition	fruition	NOUN
taxlaw-2834	336	75	—	—	PUNCT
taxlaw-2834	336	76	would	would	AUX
taxlaw-2834	336	77	be	be	AUX
taxlaw-2834	336	78	even	even	ADV
taxlaw-2834	336	79	more	more	ADJ
taxlaw-2834	336	80	grave	grave	ADJ
taxlaw-2834	336	81	.	.	PUNCT
taxlaw-2834	337	1	the	the	DET
taxlaw-2834	337	2	irs	irs	PROPN
taxlaw-2834	337	3	examines	examine	VERB
taxlaw-2834	337	4	only	only	ADV
taxlaw-2834	337	5	a	a	DET
taxlaw-2834	337	6	small	small	ADJ
taxlaw-2834	337	7	percentage	percentage	NOUN
taxlaw-2834	337	8	of	of	ADP
taxlaw-2834	337	9	returns	return	NOUN
taxlaw-2834	337	10	filed	file	VERB
taxlaw-2834	337	11	,	,	PUNCT
taxlaw-2834	337	12	typically	typically	ADV
taxlaw-2834	337	13	under	under	ADP
taxlaw-2834	337	14	one	one	NUM
taxlaw-2834	337	15	percent.86	percent.86	NOUN
taxlaw-2834	337	16	at	at	ADP
taxlaw-2834	337	17	such	such	ADJ
taxlaw-2834	337	18	low	low	ADJ
taxlaw-2834	337	19	coverage	coverage	NOUN
taxlaw-2834	337	20	,	,	PUNCT
taxlaw-2834	337	21	it	it	PRON
taxlaw-2834	337	22	is	be	AUX
taxlaw-2834	337	23	essential	essential	ADJ
taxlaw-2834	337	24	that	that	SCONJ
taxlaw-2834	337	25	the	the	DET
taxlaw-2834	337	26	returns	return	NOUN
taxlaw-2834	337	27	taxpayers	taxpayer	NOUN
taxlaw-2834	337	28	file	file	VERB
taxlaw-2834	337	29	bear	bear	VERB
taxlaw-2834	337	30	some	some	DET
taxlaw-2834	337	31	reasonable	reasonable	ADJ
taxlaw-2834	337	32	correlation	correlation	NOUN
taxlaw-2834	337	33	to	to	ADP
taxlaw-2834	337	34	economic	economic	ADJ
taxlaw-2834	337	35	reality.87	reality.87	NOUN
taxlaw-2834	337	36	what	what	PRON
taxlaw-2834	337	37	causes	cause	VERB
taxlaw-2834	337	38	taxpayers	taxpayer	NOUN
taxlaw-2834	337	39	to	to	PART
taxlaw-2834	337	40	comply	comply	VERB
taxlaw-2834	337	41	or	or	CCONJ
taxlaw-2834	337	42	not	not	PART
taxlaw-2834	337	43	comply	comply	VERB
taxlaw-2834	337	44	with	with	ADP
taxlaw-2834	337	45	the	the	DET
taxlaw-2834	337	46	tax	tax	NOUN
taxlaw-2834	337	47	laws	law	NOUN
taxlaw-2834	337	48	is	be	AUX
taxlaw-2834	337	49	a	a	DET
taxlaw-2834	337	50	complex	complex	ADJ
taxlaw-2834	337	51	web	web	NOUN
taxlaw-2834	337	52	of	of	ADP
taxlaw-2834	337	53	self	self	NOUN
taxlaw-2834	337	54	-	-	PUNCT
taxlaw-2834	337	55	interest	interest	NOUN
taxlaw-2834	337	56	,	,	PUNCT
taxlaw-2834	337	57	social	social	ADJ
taxlaw-2834	337	58	signal	signal	NOUN
taxlaw-2834	337	59	,	,	PUNCT
taxlaw-2834	337	60	and	and	CCONJ
taxlaw-2834	337	61	personal	personal	PROPN
taxlaw-2834	337	62	morality.88	morality.88	PROPN
taxlaw-2834	337	63	even	even	ADV
taxlaw-2834	337	64	a	a	DET
taxlaw-2834	337	65	gradual	gradual	ADJ
taxlaw-2834	337	66	deterioration	deterioration	NOUN
taxlaw-2834	337	67	of	of	ADP
taxlaw-2834	337	68	compliance	compliance	NOUN
taxlaw-2834	337	69	would	would	AUX
taxlaw-2834	337	70	be	be	AUX
taxlaw-2834	337	71	dangerous.89	dangerous.89	VERB
taxlaw-2834	337	72	each	each	DET
taxlaw-2834	337	73	1	1	NUM
taxlaw-2834	337	74	%	%	NOUN
taxlaw-2834	337	75	drop	drop	NOUN
taxlaw-2834	337	76	in	in	ADP
taxlaw-2834	337	77	compliance	compliance	NOUN
taxlaw-2834	337	78	costs	cost	VERB
taxlaw-2834	337	79	the	the	DET
taxlaw-2834	337	80	federal	federal	ADJ
taxlaw-2834	337	81	treasury	treasury	NOUN
taxlaw-2834	337	82	about	about	ADV
taxlaw-2834	337	83	$	$	SYM
taxlaw-2834	337	84	30	30	NUM
taxlaw-2834	337	85	billion	billion	NUM
taxlaw-2834	337	86	annually.90	annually.90	NOUN
taxlaw-2834	337	87	the	the	DET
taxlaw-2834	337	88	“	"	PUNCT
taxlaw-2834	337	89	tipping	tipping	ADJ
taxlaw-2834	337	90	point	point	NOUN
taxlaw-2834	337	91	”	"	PUNCT
taxlaw-2834	337	92	theory	theory	NOUN
taxlaw-2834	337	93	posits	posit	NOUN
taxlaw-2834	337	94	that	that	SCONJ
taxlaw-2834	337	95	a	a	DET
taxlaw-2834	337	96	point	point	NOUN
taxlaw-2834	337	97	can	can	AUX
taxlaw-2834	337	98	be	be	AUX
taxlaw-2834	337	99	reached	reach	VERB
taxlaw-2834	337	100	at	at	ADP
taxlaw-2834	337	101	which	which	PRON
taxlaw-2834	337	102	taxpayer	taxpayer	NOUN
taxlaw-2834	337	103	alienation	alienation	NOUN
taxlaw-2834	337	104	from	from	ADP
taxlaw-2834	337	105	the	the	DET
taxlaw-2834	337	106	system	system	NOUN
taxlaw-2834	337	107	or	or	CCONJ
taxlaw-2834	337	108	taxpayer	taxpayer	NOUN
taxlaw-2834	337	109	disdain	disdain	NOUN
taxlaw-2834	337	110	for	for	ADP
taxlaw-2834	337	111	tax	tax	NOUN
taxlaw-2834	337	112	enforcement	enforcement	NOUN
taxlaw-2834	337	113	becomes	become	VERB
taxlaw-2834	337	114	so	so	ADV
taxlaw-2834	337	115	pervasive	pervasive	ADJ
taxlaw-2834	337	116	that	that	SCONJ
taxlaw-2834	337	117	a	a	DET
taxlaw-2834	337	118	general	general	ADJ
taxlaw-2834	337	119	culture	culture	NOUN
taxlaw-2834	337	120	of	of	ADP
taxlaw-2834	337	121	tax	tax	NOUN
taxlaw-2834	337	122	compliance	compliance	NOUN
taxlaw-2834	337	123	could	could	AUX
taxlaw-2834	337	124	flip	flip	VERB
taxlaw-2834	337	125	“	"	PUNCT
taxlaw-2834	337	126	virtually	virtually	ADV
taxlaw-2834	337	127	overnight	overnight	ADJ
taxlaw-2834	337	128	”	"	PUNCT
taxlaw-2834	337	129	into	into	ADP
taxlaw-2834	337	130	a	a	DET
taxlaw-2834	337	131	general	general	ADJ
taxlaw-2834	337	132	culture	culture	NOUN
taxlaw-2834	337	133	of	of	ADP
taxlaw-2834	337	134	noncompliance.91	noncompliance.91	PROPN
taxlaw-2834	337	135	some	some	DET
taxlaw-2834	337	136	fear	fear	VERB
taxlaw-2834	337	137	we	we	PRON
taxlaw-2834	337	138	are	be	AUX
taxlaw-2834	337	139	at	at	ADP
taxlaw-2834	337	140	,	,	PUNCT
taxlaw-2834	337	141	or	or	CCONJ
taxlaw-2834	337	142	near	near	ADV
taxlaw-2834	337	143	,	,	PUNCT
taxlaw-2834	337	144	that	that	DET
taxlaw-2834	337	145	point	point	NOUN
taxlaw-2834	337	146	now.92	now.92	ADJ
taxlaw-2834	337	147	i	i	PRON
taxlaw-2834	337	148	do	do	AUX
taxlaw-2834	337	149	not	not	PART
taxlaw-2834	337	150	share	share	VERB
taxlaw-2834	337	151	that	that	DET
taxlaw-2834	337	152	fear	fear	NOUN
taxlaw-2834	337	153	,	,	PUNCT
taxlaw-2834	337	154	but	but	CCONJ
taxlaw-2834	337	155	the	the	DET
taxlaw-2834	337	156	magnitude	magnitude	NOUN
taxlaw-2834	337	157	of	of	ADP
taxlaw-2834	337	158	the	the	DET
taxlaw-2834	337	159	stakes	stake	NOUN
taxlaw-2834	337	160	inspires	inspire	VERB
taxlaw-2834	337	161	caution	caution	NOUN
taxlaw-2834	337	162	.	.	PUNCT
taxlaw-2834	338	1	commissioner	commissioner	PROPN
taxlaw-2834	338	2	koskinen	koskinen	PROPN
taxlaw-2834	338	3	has	have	AUX
taxlaw-2834	338	4	warned	warn	VERB
taxlaw-2834	338	5	that	that	SCONJ
taxlaw-2834	338	6	the	the	DET
taxlaw-2834	338	7	budget	budget	NOUN
taxlaw-2834	338	8	-	-	PUNCT
taxlaw-2834	338	9	driven	drive	VERB
taxlaw-2834	338	10	“	"	PUNCT
taxlaw-2834	338	11	erosion	erosion	NOUN
taxlaw-2834	338	12	in	in	ADP
taxlaw-2834	338	13	audit	audit	NOUN
taxlaw-2834	338	14	coverage	coverage	NOUN
taxlaw-2834	338	15	.	.	PUNCT
taxlaw-2834	338	16	.	.	PUNCT
taxlaw-2834	339	1	.	.	PUNCT
taxlaw-2834	340	1	is	be	AUX
taxlaw-2834	340	2	deeply	deeply	ADV
taxlaw-2834	340	3	worrisome	worrisome	ADJ
taxlaw-2834	340	4	.	.	PUNCT
taxlaw-2834	340	5	.	.	PUNCT
taxlaw-2834	340	6	.	.	PUNCT
taxlaw-2834	341	1	especially	especially	ADV
taxlaw-2834	341	2	for	for	ADP
taxlaw-2834	341	3	a	a	DET
taxlaw-2834	341	4	system	system	NOUN
taxlaw-2834	341	5	like	like	ADP
taxlaw-2834	341	6	ours	ours	PRON
taxlaw-2834	341	7	that	that	PRON
taxlaw-2834	341	8	depends	depend	VERB
taxlaw-2834	341	9	on	on	ADP
taxlaw-2834	341	10	voluntary	voluntary	ADJ
taxlaw-2834	341	11	compliance	compliance	NOUN
taxlaw-2834	341	12	.	.	PUNCT
taxlaw-2834	342	1	”93	”93	PROPN
taxlaw-2834	342	2	ii	ii	PROPN
taxlaw-2834	342	3	.	.	PUNCT
taxlaw-2834	343	1	doubting	doubt	VERB
taxlaw-2834	343	2	obvious	obvious	ADJ
taxlaw-2834	343	3	solutions	solution	NOUN
taxlaw-2834	343	4	in	in	ADP
taxlaw-2834	343	5	an	an	DET
taxlaw-2834	343	6	increasingly	increasingly	ADV
taxlaw-2834	343	7	complicated	complicated	ADJ
taxlaw-2834	343	8	and	and	CCONJ
taxlaw-2834	343	9	thoroughly	thoroughly	ADV
taxlaw-2834	343	10	politicized	politicized	ADJ
taxlaw-2834	343	11	society	society	NOUN
taxlaw-2834	343	12	,	,	PUNCT
taxlaw-2834	343	13	few	few	ADJ
taxlaw-2834	343	14	things	thing	NOUN
taxlaw-2834	343	15	are	be	AUX
taxlaw-2834	343	16	more	more	ADV
taxlaw-2834	343	17	treasured	treasure	VERB
taxlaw-2834	343	18	by	by	ADP
taxlaw-2834	343	19	americans	americans	PROPN
taxlaw-2834	343	20	than	than	ADP
taxlaw-2834	343	21	simplistic	simplistic	ADJ
taxlaw-2834	343	22	explanations	explanation	NOUN
taxlaw-2834	343	23	that	that	PRON
taxlaw-2834	343	24	allow	allow	VERB
taxlaw-2834	343	25	us	we	PRON
taxlaw-2834	343	26	to	to	PART
taxlaw-2834	343	27	keep	keep	VERB
taxlaw-2834	343	28	,	,	PUNCT
taxlaw-2834	343	29	indeed	indeed	ADV
taxlaw-2834	343	30	fortify	fortify	VERB
taxlaw-2834	343	31	,	,	PUNCT
taxlaw-2834	343	32	our	our	PRON
taxlaw-2834	343	33	preconceptions	preconception	NOUN
taxlaw-2834	343	34	.	.	PUNCT
taxlaw-2834	344	1	the	the	DET
taxlaw-2834	344	2	woes	woe	NOUN
taxlaw-2834	344	3	of	of	ADP
taxlaw-2834	344	4	the	the	DET
taxlaw-2834	344	5	irs	irs	PROPN
taxlaw-2834	344	6	have	have	AUX
taxlaw-2834	344	7	been	be	AUX
taxlaw-2834	344	8	on	on	ADP
taxlaw-2834	344	9	the	the	DET
taxlaw-2834	344	10	radar	radar	NOUN
taxlaw-2834	344	11	screen	screen	NOUN
taxlaw-2834	344	12	of	of	ADP
taxlaw-2834	344	13	public	public	ADJ
taxlaw-2834	344	14	discourse	discourse	NOUN
taxlaw-2834	344	15	long	long	ADV
taxlaw-2834	344	16	enough	enough	ADV
taxlaw-2834	344	17	that	that	SCONJ
taxlaw-2834	344	18	two	two	NUM
taxlaw-2834	344	19	camps	camp	NOUN
taxlaw-2834	344	20	have	have	AUX
taxlaw-2834	344	21	formed	form	VERB
taxlaw-2834	344	22	as	as	ADP
taxlaw-2834	344	23	to	to	ADP
taxlaw-2834	344	24	what	what	PRON
taxlaw-2834	344	25	the	the	DET
taxlaw-2834	344	26	appropriate	appropriate	ADJ
taxlaw-2834	344	27	solution	solution	NOUN
taxlaw-2834	344	28	to	to	ADP
taxlaw-2834	344	29	them	they	PRON
taxlaw-2834	344	30	might	might	AUX
taxlaw-2834	344	31	be	be	AUX
taxlaw-2834	344	32	.	.	PUNCT
taxlaw-2834	345	1	committed	commit	VERB
taxlaw-2834	345	2	members	member	NOUN
taxlaw-2834	345	3	of	of	ADP
taxlaw-2834	345	4	both	both	DET
taxlaw-2834	345	5	camps	camp	NOUN
taxlaw-2834	345	6	may	may	AUX
taxlaw-2834	345	7	have	have	VERB
taxlaw-2834	345	8	the	the	DET
taxlaw-2834	345	9	same	same	ADJ
taxlaw-2834	345	10	reaction	reaction	NOUN
taxlaw-2834	345	11	—	—	PUNCT
taxlaw-2834	345	12	although	although	SCONJ
taxlaw-2834	345	13	for	for	ADP
taxlaw-2834	345	14	quite	quite	ADV
taxlaw-2834	345	15	different	different	ADJ
taxlaw-2834	345	16	reasons	reason	NOUN
taxlaw-2834	345	17	.	.	PUNCT
taxlaw-2834	346	1	the	the	DET
taxlaw-2834	346	2	common	common	ADJ
taxlaw-2834	346	3	reaction	reaction	NOUN
taxlaw-2834	346	4	may	may	AUX
taxlaw-2834	346	5	be	be	AUX
taxlaw-2834	346	6	“	"	PUNCT
taxlaw-2834	346	7	there	there	PRON
taxlaw-2834	346	8	’s	’	VERB
taxlaw-2834	346	9	no	no	DET
taxlaw-2834	346	10	need	need	NOUN
taxlaw-2834	346	11	to	to	PART
taxlaw-2834	346	12	overthink	overthink	VERB
taxlaw-2834	346	13	this	this	PRON
taxlaw-2834	346	14	.	.	PUNCT
taxlaw-2834	347	1	there	there	PRON
taxlaw-2834	347	2	’s	’	VERB
taxlaw-2834	347	3	a	a	DET
taxlaw-2834	347	4	pretty	pretty	ADV
taxlaw-2834	347	5	easy	easy	ADJ
taxlaw-2834	347	6	answer	answer	NOUN
taxlaw-2834	347	7	to	to	ADP
taxlaw-2834	347	8	the	the	DET
taxlaw-2834	347	9	perfect	perfect	ADJ
taxlaw-2834	347	10	storm	storm	NOUN
taxlaw-2834	347	11	problem	problem	NOUN
taxlaw-2834	347	12	.	.	PUNCT
taxlaw-2834	347	13	”	"	PUNCT
taxlaw-2834	348	1	for	for	ADP
taxlaw-2834	348	2	those	those	PRON
taxlaw-2834	348	3	in	in	ADP
taxlaw-2834	348	4	the	the	DET
taxlaw-2834	348	5	anti	anti	ADJ
taxlaw-2834	348	6	-	-	ADJ
taxlaw-2834	348	7	irs	irs	ADJ
taxlaw-2834	348	8	camp	camp	NOUN
taxlaw-2834	348	9	,	,	PUNCT
taxlaw-2834	348	10	85	85	NUM
taxlaw-2834	348	11	see	see	VERB
taxlaw-2834	348	12	,	,	PUNCT
taxlaw-2834	348	13	e.g.	e.g.	ADV
taxlaw-2834	348	14	,	,	PUNCT
taxlaw-2834	348	15	hirschfeld	hirschfeld	PROPN
taxlaw-2834	348	16	,	,	PUNCT
taxlaw-2834	348	17	supra	supra	PROPN
taxlaw-2834	348	18	note	note	PROPN
taxlaw-2834	348	19	66	66	NUM
taxlaw-2834	348	20	,	,	PUNCT
taxlaw-2834	348	21	at	at	ADP
taxlaw-2834	348	22	3	3	NUM
taxlaw-2834	348	23	(	(	PUNCT
taxlaw-2834	348	24	stating	state	VERB
taxlaw-2834	348	25	simply	simply	ADV
taxlaw-2834	348	26	that	that	SCONJ
taxlaw-2834	348	27	irs	irs	PROPN
taxlaw-2834	348	28	enforcement	enforcement	NOUN
taxlaw-2834	348	29	produces	produce	VERB
taxlaw-2834	348	30	“	"	PUNCT
taxlaw-2834	348	31	a	a	DET
taxlaw-2834	348	32	substantial	substantial	ADJ
taxlaw-2834	348	33	increase	increase	NOUN
taxlaw-2834	348	34	”	"	PUNCT
taxlaw-2834	348	35	in	in	ADP
taxlaw-2834	348	36	collections	collection	NOUN
taxlaw-2834	348	37	and	and	CCONJ
taxlaw-2834	348	38	that	that	SCONJ
taxlaw-2834	348	39	reduced	reduce	VERB
taxlaw-2834	348	40	funding	funding	NOUN
taxlaw-2834	348	41	may	may	AUX
taxlaw-2834	348	42	yield	yield	VERB
taxlaw-2834	348	43	“	"	PUNCT
taxlaw-2834	348	44	significantly	significantly	ADV
taxlaw-2834	348	45	lower	low	ADJ
taxlaw-2834	348	46	tax	tax	NOUN
taxlaw-2834	348	47	collections	collection	NOUN
taxlaw-2834	348	48	”	"	PUNCT
taxlaw-2834	348	49	)	)	PUNCT
taxlaw-2834	348	50	;	;	PUNCT
taxlaw-2834	348	51	see	see	VERB
taxlaw-2834	348	52	also	also	ADV
taxlaw-2834	348	53	national	national	ADJ
taxlaw-2834	348	54	taxpayer	taxpayer	PROPN
taxlaw-2834	348	55	advocate	advocate	NOUN
taxlaw-2834	348	56	,	,	PUNCT
taxlaw-2834	348	57	2013	2013	NUM
taxlaw-2834	348	58	annual	annual	ADJ
taxlaw-2834	348	59	report	report	NOUN
taxlaw-2834	348	60	to	to	ADP
taxlaw-2834	348	61	congress	congress	PROPN
taxlaw-2834	348	62	,	,	PUNCT
taxlaw-2834	348	63	executive	executive	ADJ
taxlaw-2834	348	64	summary	summary	NOUN
taxlaw-2834	348	65	21	21	NUM
taxlaw-2834	348	66	(	(	PUNCT
taxlaw-2834	348	67	dec	dec	PROPN
taxlaw-2834	348	68	.	.	PROPN
taxlaw-2834	348	69	31	31	NUM
taxlaw-2834	348	70	,	,	PUNCT
taxlaw-2834	348	71	2013	2013	NUM
taxlaw-2834	348	72	)	)	PUNCT
taxlaw-2834	348	73	.	.	PUNCT
taxlaw-2834	349	1	86	86	NUM
taxlaw-2834	349	2	in	in	ADP
taxlaw-2834	349	3	fiscal	fiscal	ADJ
taxlaw-2834	349	4	year	year	NOUN
taxlaw-2834	349	5	2014	2014	NUM
taxlaw-2834	349	6	,	,	PUNCT
taxlaw-2834	349	7	for	for	ADP
taxlaw-2834	349	8	example	example	NOUN
taxlaw-2834	349	9	,	,	PUNCT
taxlaw-2834	349	10	the	the	DET
taxlaw-2834	349	11	irs	irs	PROPN
taxlaw-2834	349	12	examined	examine	VERB
taxlaw-2834	349	13	seven	seven	NUM
taxlaw-2834	349	14	tenths	tenth	NOUN
taxlaw-2834	349	15	of	of	ADP
taxlaw-2834	349	16	one	one	NUM
taxlaw-2834	349	17	percent	percent	NOUN
taxlaw-2834	349	18	of	of	ADP
taxlaw-2834	349	19	all	all	DET
taxlaw-2834	349	20	returns	return	NOUN
taxlaw-2834	349	21	filed	file	VERB
taxlaw-2834	349	22	.	.	PUNCT
taxlaw-2834	350	1	irs	irs	PROPN
taxlaw-2834	350	2	data	datum	NOUN
taxlaw-2834	350	3	book	book	NOUN
taxlaw-2834	350	4	tbl	tbl	NOUN
taxlaw-2834	350	5	.	.	PUNCT
taxlaw-2834	351	1	9a	9a	NOUN
taxlaw-2834	351	2	(	(	PUNCT
taxlaw-2834	351	3	2014	2014	NUM
taxlaw-2834	351	4	)	)	PUNCT
taxlaw-2834	351	5	.	.	PUNCT
taxlaw-2834	352	1	87	87	NUM
taxlaw-2834	352	2	such	such	ADJ
taxlaw-2834	352	3	“	"	PUNCT
taxlaw-2834	352	4	self	self	NOUN
taxlaw-2834	352	5	-	-	PUNCT
taxlaw-2834	352	6	assessment	assessment	NOUN
taxlaw-2834	352	7	”	"	PUNCT
taxlaw-2834	352	8	is	be	AUX
taxlaw-2834	352	9	the	the	DET
taxlaw-2834	352	10	bedrock	bedrock	NOUN
taxlaw-2834	352	11	of	of	ADP
taxlaw-2834	352	12	our	our	PRON
taxlaw-2834	352	13	system	system	NOUN
taxlaw-2834	352	14	of	of	ADP
taxlaw-2834	352	15	taxation	taxation	NOUN
taxlaw-2834	352	16	.	.	PUNCT
taxlaw-2834	353	1	see	see	VERB
taxlaw-2834	353	2	,	,	PUNCT
taxlaw-2834	353	3	e.g.	e.g.	ADV
taxlaw-2834	353	4	,	,	PUNCT
taxlaw-2834	353	5	united	united	PROPN
taxlaw-2834	353	6	states	states	PROPN
taxlaw-2834	353	7	v.	v.	PROPN
taxlaw-2834	353	8	rodgers	rodger	NOUN
taxlaw-2834	353	9	,	,	PUNCT
taxlaw-2834	353	10	461	461	NUM
taxlaw-2834	353	11	u.s	u.s	PROPN
taxlaw-2834	353	12	.	.	PROPN
taxlaw-2834	353	13	677	677	NUM
taxlaw-2834	353	14	,	,	PUNCT
taxlaw-2834	353	15	683	683	NUM
taxlaw-2834	353	16	(	(	PUNCT
taxlaw-2834	353	17	1983	1983	NUM
taxlaw-2834	353	18	)	)	PUNCT
taxlaw-2834	353	19	;	;	PUNCT
taxlaw-2834	353	20	irs	irs	PROPN
taxlaw-2834	353	21	proc	proc	NOUN
taxlaw-2834	353	22	.	.	PUNCT
taxlaw-2834	354	1	reg	reg	NOUN
taxlaw-2834	354	2	.	.	PUNCT
taxlaw-2834	355	1	§	§	PROPN
taxlaw-2834	355	2	601.103(a	601.103(a	NUM
taxlaw-2834	355	3	)	)	PUNCT
taxlaw-2834	355	4	(	(	PUNCT
taxlaw-2834	355	5	2009	2009	NUM
taxlaw-2834	355	6	)	)	PUNCT
taxlaw-2834	355	7	.	.	PUNCT
taxlaw-2834	356	1	88	88	NUM
taxlaw-2834	356	2	the	the	DET
taxlaw-2834	356	3	literature	literature	NOUN
taxlaw-2834	356	4	on	on	ADP
taxlaw-2834	356	5	tax	tax	NOUN
taxlaw-2834	356	6	compliance	compliance	NOUN
taxlaw-2834	356	7	is	be	AUX
taxlaw-2834	356	8	immense	immense	ADJ
taxlaw-2834	356	9	.	.	PUNCT
taxlaw-2834	357	1	see	see	VERB
taxlaw-2834	357	2	,	,	PUNCT
taxlaw-2834	357	3	e.g.	e.g.	ADV
taxlaw-2834	357	4	,	,	PUNCT
taxlaw-2834	357	5	robert	robert	PROPN
taxlaw-2834	357	6	boylan	boylan	PROPN
taxlaw-2834	357	7	,	,	PUNCT
taxlaw-2834	357	8	richard	richard	PROPN
taxlaw-2834	357	9	j.	j.	PROPN
taxlaw-2834	357	10	cebula	cebula	PROPN
taxlaw-2834	357	11	,	,	PUNCT
taxlaw-2834	357	12	maggie	maggie	PROPN
taxlaw-2834	357	13	foley	foley	PROPN
taxlaw-2834	357	14	&	&	CCONJ
taxlaw-2834	357	15	douglass	douglass	PROPN
taxlaw-2834	357	16	izard	izard	PROPN
taxlaw-2834	357	17	,	,	PUNCT
taxlaw-2834	357	18	implications	implication	NOUN
taxlaw-2834	357	19	of	of	ADP
taxlaw-2834	357	20	recent	recent	ADJ
taxlaw-2834	357	21	federal	federal	ADJ
taxlaw-2834	357	22	personal	personal	ADJ
taxlaw-2834	357	23	income	income	NOUN
taxlaw-2834	357	24	tax	tax	NOUN
taxlaw-2834	357	25	increases	increase	NOUN
taxlaw-2834	357	26	for	for	ADP
taxlaw-2834	357	27	income	income	NOUN
taxlaw-2834	357	28	tax	tax	NOUN
taxlaw-2834	357	29	evasion	evasion	NOUN
taxlaw-2834	357	30	,	,	PUNCT
taxlaw-2834	357	31	tax	tax	NOUN
taxlaw-2834	357	32	revenues	revenue	NOUN
taxlaw-2834	357	33	,	,	PUNCT
taxlaw-2834	357	34	and	and	CCONJ
taxlaw-2834	357	35	budget	budget	NOUN
taxlaw-2834	357	36	deficits	deficit	NOUN
taxlaw-2834	357	37	,	,	PUNCT
taxlaw-2834	357	38	6	6	NUM
taxlaw-2834	357	39	wm	wm	PROPN
taxlaw-2834	357	40	.	.	PROPN
taxlaw-2834	357	41	&	&	CCONJ
taxlaw-2834	357	42	mary	mary	PROPN
taxlaw-2834	357	43	pol’y	pol’y	NOUN
taxlaw-2834	357	44	rev	rev	VERB
taxlaw-2834	357	45	.	.	PROPN
taxlaw-2834	357	46	1	1	NUM
taxlaw-2834	357	47	(	(	PUNCT
taxlaw-2834	357	48	2014	2014	NUM
taxlaw-2834	357	49	)	)	PUNCT
taxlaw-2834	357	50	;	;	PUNCT
taxlaw-2834	358	1	sarah	sarah	PROPN
taxlaw-2834	358	2	b.	b.	PROPN
taxlaw-2834	358	3	lawsky	lawsky	PROPN
taxlaw-2834	358	4	,	,	PUNCT
taxlaw-2834	358	5	modeling	model	VERB
taxlaw-2834	358	6	uncertainty	uncertainty	NOUN
taxlaw-2834	358	7	in	in	ADP
taxlaw-2834	358	8	tax	tax	NOUN
taxlaw-2834	358	9	law	law	NOUN
taxlaw-2834	358	10	,	,	PUNCT
taxlaw-2834	358	11	65	65	NUM
taxlaw-2834	358	12	stan	stan	PROPN
taxlaw-2834	358	13	.	.	PUNCT
taxlaw-2834	359	1	l.	l.	PROPN
taxlaw-2834	359	2	rev	rev	PROPN
taxlaw-2834	359	3	.	.	PROPN
taxlaw-2834	359	4	241	241	NUM
taxlaw-2834	359	5	(	(	PUNCT
taxlaw-2834	359	6	2013	2013	NUM
taxlaw-2834	359	7	)	)	PUNCT
taxlaw-2834	359	8	;	;	PUNCT
taxlaw-2834	359	9	leandra	leandra	PROPN
taxlaw-2834	359	10	lederman	lederman	PROPN
taxlaw-2834	359	11	,	,	PUNCT
taxlaw-2834	359	12	the	the	DET
taxlaw-2834	359	13	interplay	interplay	NOUN
taxlaw-2834	359	14	between	between	ADP
taxlaw-2834	359	15	norms	norm	NOUN
taxlaw-2834	359	16	and	and	CCONJ
taxlaw-2834	359	17	enforcement	enforcement	NOUN
taxlaw-2834	359	18	in	in	ADP
taxlaw-2834	359	19	tax	tax	NOUN
taxlaw-2834	359	20	compliance	compliance	NOUN
taxlaw-2834	359	21	,	,	PUNCT
taxlaw-2834	359	22	64	64	NUM
taxlaw-2834	359	23	ohio	ohio	PROPN
taxlaw-2834	359	24	st	st	PROPN
taxlaw-2834	359	25	.	.	PROPN
taxlaw-2834	359	26	l.	l.	PROPN
taxlaw-2834	359	27	j.	j.	PROPN
taxlaw-2834	359	28	1453	1453	NUM
taxlaw-2834	359	29	(	(	PUNCT
taxlaw-2834	359	30	2003	2003	NUM
taxlaw-2834	359	31	)	)	PUNCT
taxlaw-2834	359	32	;	;	PUNCT
taxlaw-2834	359	33	j.	j.	PROPN
taxlaw-2834	359	34	manhire	manhire	PROPN
taxlaw-2834	359	35	,	,	PUNCT
taxlaw-2834	359	36	toward	toward	ADP
taxlaw-2834	359	37	a	a	DET
taxlaw-2834	359	38	perspective	perspective	ADJ
taxlaw-2834	359	39	-	-	PUNCT
taxlaw-2834	359	40	dependent	dependent	ADJ
taxlaw-2834	359	41	theory	theory	NOUN
taxlaw-2834	359	42	of	of	ADP
taxlaw-2834	359	43	audit	audit	NOUN
taxlaw-2834	359	44	probability	probability	NOUN
taxlaw-2834	359	45	for	for	ADP
taxlaw-2834	359	46	tax	tax	NOUN
taxlaw-2834	359	47	compliance	compliance	NOUN
taxlaw-2834	359	48	models	model	NOUN
taxlaw-2834	359	49	,	,	PUNCT
taxlaw-2834	359	50	33	33	NUM
taxlaw-2834	359	51	va	va	NOUN
taxlaw-2834	359	52	.	.	PUNCT
taxlaw-2834	359	53	tax	tax	PROPN
taxlaw-2834	359	54	rev	rev	PROPN
taxlaw-2834	359	55	.	.	PROPN
taxlaw-2834	359	56	629	629	NUM
taxlaw-2834	359	57	(	(	PUNCT
taxlaw-2834	359	58	2014	2014	NUM
taxlaw-2834	359	59	)	)	PUNCT
taxlaw-2834	359	60	.	.	PUNCT
taxlaw-2834	360	1	89	89	NUM
taxlaw-2834	360	2	see	see	VERB
taxlaw-2834	360	3	,	,	PUNCT
taxlaw-2834	360	4	e.g.	e.g.	ADV
taxlaw-2834	360	5	,	,	PUNCT
taxlaw-2834	360	6	cohen	cohen	PROPN
taxlaw-2834	360	7	,	,	PUNCT
taxlaw-2834	360	8	supra	supra	PROPN
taxlaw-2834	360	9	note	note	PROPN
taxlaw-2834	360	10	1	1	NUM
taxlaw-2834	360	11	,	,	PUNCT
taxlaw-2834	360	12	at	at	ADP
taxlaw-2834	360	13	117	117	NUM
taxlaw-2834	360	14	(	(	PUNCT
taxlaw-2834	360	15	“	"	PUNCT
taxlaw-2834	360	16	the	the	DET
taxlaw-2834	360	17	audit	audit	NOUN
taxlaw-2834	360	18	rate	rate	NOUN
taxlaw-2834	360	19	in	in	ADP
taxlaw-2834	360	20	1964	1964	NUM
taxlaw-2834	360	21	-	-	SYM
taxlaw-2834	360	22	68	68	NUM
taxlaw-2834	360	23	was	be	AUX
taxlaw-2834	360	24	about	about	ADV
taxlaw-2834	360	25	4.5	4.5	NUM
taxlaw-2834	360	26	to	to	PART
taxlaw-2834	360	27	5	5	NUM
taxlaw-2834	360	28	percent	percent	NOUN
taxlaw-2834	360	29	,	,	PUNCT
taxlaw-2834	360	30	compliance	compliance	NOUN
taxlaw-2834	360	31	was	be	AUX
taxlaw-2834	360	32	over	over	ADV
taxlaw-2834	360	33	90	90	NUM
taxlaw-2834	360	34	percent	percent	NOUN
taxlaw-2834	360	35	;	;	PUNCT
taxlaw-2834	360	36	today	today	NOUN
taxlaw-2834	360	37	the	the	DET
taxlaw-2834	360	38	audit	audit	NOUN
taxlaw-2834	360	39	rate	rate	NOUN
taxlaw-2834	360	40	is	be	AUX
taxlaw-2834	360	41	less	less	ADJ
taxlaw-2834	360	42	than	than	ADP
taxlaw-2834	360	43	one	one	NUM
taxlaw-2834	360	44	percent	percent	NOUN
taxlaw-2834	360	45	and	and	CCONJ
taxlaw-2834	360	46	compliance	compliance	NOUN
taxlaw-2834	360	47	is	be	AUX
taxlaw-2834	360	48	only	only	ADV
taxlaw-2834	360	49	about	about	ADV
taxlaw-2834	360	50	80	80	NUM
taxlaw-2834	360	51	percent	percent	NOUN
taxlaw-2834	360	52	.	.	PUNCT
taxlaw-2834	361	1	think	think	VERB
taxlaw-2834	361	2	there	there	PRON
taxlaw-2834	361	3	is	be	VERB
taxlaw-2834	361	4	a	a	DET
taxlaw-2834	361	5	correlation	correlation	NOUN
taxlaw-2834	361	6	?	?	PUNCT
taxlaw-2834	362	1	i	i	PRON
taxlaw-2834	362	2	do	do	VERB
taxlaw-2834	362	3	.	.	PUNCT
taxlaw-2834	362	4	”	"	PUNCT
taxlaw-2834	362	5	)	)	PUNCT
taxlaw-2834	362	6	.	.	PUNCT
taxlaw-2834	363	1	90	90	NUM
taxlaw-2834	363	2	john	john	PROPN
taxlaw-2834	363	3	koskinen	koskinen	PROPN
taxlaw-2834	363	4	,	,	PUNCT
taxlaw-2834	363	5	quoted	quote	VERB
taxlaw-2834	363	6	by	by	ADP
taxlaw-2834	363	7	william	william	PROPN
taxlaw-2834	363	8	hoffman	hoffman	PROPN
taxlaw-2834	363	9	,	,	PUNCT
taxlaw-2834	363	10	koskinen	koskinen	PROPN
taxlaw-2834	363	11	warns	warn	VERB
taxlaw-2834	363	12	of	of	ADP
taxlaw-2834	363	13	house	house	PROPN
taxlaw-2834	363	14	irs	irs	PROPN
taxlaw-2834	363	15	budget	budget	NOUN
taxlaw-2834	363	16	impact	impact	NOUN
taxlaw-2834	363	17	in	in	ADP
taxlaw-2834	363	18	2015	2015	NUM
taxlaw-2834	363	19	,	,	PUNCT
taxlaw-2834	363	20	tax	tax	NOUN
taxlaw-2834	363	21	notes	note	NOUN
taxlaw-2834	363	22	,	,	PUNCT
taxlaw-2834	363	23	at	at	ADP
taxlaw-2834	363	24	919	919	NUM
taxlaw-2834	363	25	(	(	PUNCT
taxlaw-2834	363	26	aug	aug	PROPN
taxlaw-2834	363	27	.	.	PROPN
taxlaw-2834	363	28	25	25	NUM
taxlaw-2834	363	29	,	,	PUNCT
taxlaw-2834	363	30	2014	2014	NUM
taxlaw-2834	363	31	)	)	PUNCT
taxlaw-2834	363	32	.	.	PUNCT
taxlaw-2834	364	1	91	91	NUM
taxlaw-2834	364	2	see	see	VERB
taxlaw-2834	364	3	eric	eric	PROPN
taxlaw-2834	364	4	kroh	kroh	PROPN
taxlaw-2834	364	5	,	,	PUNCT
taxlaw-2834	364	6	u.s	u.s	PROPN
taxlaw-2834	364	7	.	.	PROPN
taxlaw-2834	364	8	seen	see	VERB
taxlaw-2834	364	9	as	as	ADP
taxlaw-2834	364	10	in	in	ADP
taxlaw-2834	364	11	danger	danger	NOUN
taxlaw-2834	364	12	of	of	ADP
taxlaw-2834	364	13	tumbling	tumble	VERB
taxlaw-2834	364	14	over	over	ADP
taxlaw-2834	364	15	“	"	PUNCT
taxlaw-2834	364	16	compliance	compliance	NOUN
taxlaw-2834	364	17	cliff	cliff	NOUN
taxlaw-2834	364	18	”	"	PUNCT
taxlaw-2834	364	19	,	,	PUNCT
taxlaw-2834	364	20	tax	tax	NOUN
taxlaw-2834	364	21	notes	note	NOUN
taxlaw-2834	364	22	,	,	PUNCT
taxlaw-2834	364	23	at	at	ADP
taxlaw-2834	364	24	909	909	NUM
taxlaw-2834	364	25	(	(	PUNCT
taxlaw-2834	364	26	aug	aug	PROPN
taxlaw-2834	364	27	.	.	PROPN
taxlaw-2834	364	28	25	25	NUM
taxlaw-2834	364	29	,	,	PUNCT
taxlaw-2834	364	30	2014	2014	NUM
taxlaw-2834	364	31	)	)	PUNCT
taxlaw-2834	364	32	(	(	PUNCT
taxlaw-2834	364	33	quoting	quote	VERB
taxlaw-2834	364	34	richard	richard	PROPN
taxlaw-2834	364	35	lavoie	lavoie	PROPN
taxlaw-2834	364	36	)	)	PUNCT
taxlaw-2834	364	37	.	.	PUNCT
taxlaw-2834	365	1	92	92	NUM
taxlaw-2834	365	2	see	see	VERB
taxlaw-2834	365	3	jeremy	jeremy	PROPN
taxlaw-2834	365	4	scott	scott	PROPN
taxlaw-2834	365	5	,	,	PUNCT
taxlaw-2834	365	6	the	the	DET
taxlaw-2834	365	7	precarious	precarious	ADJ
taxlaw-2834	365	8	state	state	NOUN
taxlaw-2834	365	9	of	of	ADP
taxlaw-2834	365	10	voluntary	voluntary	ADJ
taxlaw-2834	365	11	compliance	compliance	NOUN
taxlaw-2834	365	12	,	,	PUNCT
taxlaw-2834	365	13	tax	tax	NOUN
taxlaw-2834	365	14	notes	note	NOUN
taxlaw-2834	365	15	,	,	PUNCT
taxlaw-2834	365	16	at	at	ADP
taxlaw-2834	365	17	893	893	NUM
taxlaw-2834	365	18	(	(	PUNCT
taxlaw-2834	365	19	aug	aug	PROPN
taxlaw-2834	365	20	.	.	PROPN
taxlaw-2834	365	21	25	25	NUM
taxlaw-2834	365	22	,	,	PUNCT
taxlaw-2834	365	23	2014	2014	NUM
taxlaw-2834	365	24	)	)	PUNCT
taxlaw-2834	365	25	.	.	PUNCT
taxlaw-2834	366	1	93	93	NUM
taxlaw-2834	366	2	koskinen	koskinen	NOUN
taxlaw-2834	366	3	,	,	PUNCT
taxlaw-2834	366	4	supra	supra	PROPN
taxlaw-2834	366	5	note	note	PROPN
taxlaw-2834	366	6	44	44	NUM
taxlaw-2834	366	7	,	,	PUNCT
taxlaw-2834	366	8	at	at	ADP
taxlaw-2834	366	9	5	5	NUM
taxlaw-2834	366	10	.	.	NOUN
taxlaw-2834	366	11	2016	2016	NUM
taxlaw-2834	366	12	]	]	PUNCT
taxlaw-2834	366	13	the	the	DET
taxlaw-2834	366	14	future	future	NOUN
taxlaw-2834	366	15	of	of	ADP
taxlaw-2834	366	16	american	american	PROPN
taxlaw-2834	366	17	tax	tax	PROPN
taxlaw-2834	366	18	administration	administration	NOUN
taxlaw-2834	366	19	19	19	NUM
taxlaw-2834	366	20	the	the	DET
taxlaw-2834	366	21	easy	easy	ADJ
taxlaw-2834	366	22	answer	answer	NOUN
taxlaw-2834	366	23	might	might	AUX
taxlaw-2834	366	24	be	be	AUX
taxlaw-2834	366	25	“	"	PUNCT
taxlaw-2834	366	26	despite	despite	SCONJ
taxlaw-2834	366	27	budget	budget	NOUN
taxlaw-2834	366	28	cuts	cut	NOUN
taxlaw-2834	366	29	,	,	PUNCT
taxlaw-2834	366	30	the	the	DET
taxlaw-2834	366	31	irs	irs	PROPN
taxlaw-2834	366	32	still	still	ADV
taxlaw-2834	366	33	has	have	VERB
taxlaw-2834	366	34	a	a	DET
taxlaw-2834	366	35	big	big	ADJ
taxlaw-2834	366	36	budget	budget	NOUN
taxlaw-2834	366	37	.	.	PUNCT
taxlaw-2834	367	1	it	it	PRON
taxlaw-2834	367	2	just	just	ADV
taxlaw-2834	367	3	has	have	VERB
taxlaw-2834	367	4	to	to	PART
taxlaw-2834	367	5	use	use	VERB
taxlaw-2834	367	6	it	it	PRON
taxlaw-2834	367	7	better	well	ADV
taxlaw-2834	367	8	by	by	ADP
taxlaw-2834	367	9	prioritizing	prioritize	VERB
taxlaw-2834	367	10	and	and	CCONJ
taxlaw-2834	367	11	becoming	become	VERB
taxlaw-2834	367	12	more	more	ADV
taxlaw-2834	367	13	efficient	efficient	ADJ
taxlaw-2834	367	14	.	.	PUNCT
taxlaw-2834	367	15	”	"	PUNCT
taxlaw-2834	368	1	for	for	ADP
taxlaw-2834	368	2	those	those	PRON
taxlaw-2834	368	3	in	in	ADP
taxlaw-2834	368	4	the	the	DET
taxlaw-2834	368	5	pro	pro	ADJ
taxlaw-2834	368	6	-	-	ADJ
taxlaw-2834	368	7	irs	irs	ADJ
taxlaw-2834	368	8	camp	camp	NOUN
taxlaw-2834	368	9	,	,	PUNCT
taxlaw-2834	368	10	the	the	DET
taxlaw-2834	368	11	easy	easy	ADJ
taxlaw-2834	368	12	answer	answer	NOUN
taxlaw-2834	368	13	might	might	AUX
taxlaw-2834	368	14	be	be	AUX
taxlaw-2834	368	15	“	"	PUNCT
taxlaw-2834	368	16	just	just	ADV
taxlaw-2834	368	17	open	open	VERB
taxlaw-2834	368	18	the	the	DET
taxlaw-2834	368	19	purse	purse	NOUN
taxlaw-2834	368	20	strings	string	NOUN
taxlaw-2834	368	21	.	.	PUNCT
taxlaw-2834	369	1	congress	congress	PROPN
taxlaw-2834	369	2	should	should	AUX
taxlaw-2834	369	3	give	give	VERB
taxlaw-2834	369	4	the	the	DET
taxlaw-2834	369	5	irs	irs	PROPN
taxlaw-2834	369	6	the	the	DET
taxlaw-2834	369	7	budget	budget	NOUN
taxlaw-2834	369	8	it	it	PRON
taxlaw-2834	369	9	needs	need	VERB
taxlaw-2834	369	10	.	.	PUNCT
taxlaw-2834	369	11	”	"	PUNCT
taxlaw-2834	370	1	there	there	PRON
taxlaw-2834	370	2	is	be	VERB
taxlaw-2834	370	3	a	a	DET
taxlaw-2834	370	4	kernel	kernel	NOUN
taxlaw-2834	370	5	of	of	ADP
taxlaw-2834	370	6	truth	truth	NOUN
taxlaw-2834	370	7	in	in	ADP
taxlaw-2834	370	8	both	both	PRON
taxlaw-2834	370	9	of	of	ADP
taxlaw-2834	370	10	these	these	DET
taxlaw-2834	370	11	views	view	NOUN
taxlaw-2834	370	12	.	.	PUNCT
taxlaw-2834	371	1	neither	neither	CCONJ
taxlaw-2834	371	2	simplistic	simplistic	ADJ
taxlaw-2834	371	3	approach	approach	NOUN
taxlaw-2834	371	4	can	can	AUX
taxlaw-2834	371	5	provide	provide	VERB
taxlaw-2834	371	6	the	the	DET
taxlaw-2834	371	7	full	full	ADJ
taxlaw-2834	371	8	answer	answer	NOUN
taxlaw-2834	371	9	,	,	PUNCT
taxlaw-2834	371	10	however	however	ADV
taxlaw-2834	371	11	.	.	PUNCT
taxlaw-2834	372	1	the	the	DET
taxlaw-2834	372	2	anti	anti	ADJ
taxlaw-2834	372	3	-	-	ADJ
taxlaw-2834	372	4	irs	irs	ADJ
taxlaw-2834	372	5	agenda	agenda	NOUN
taxlaw-2834	372	6	lacks	lack	VERB
taxlaw-2834	372	7	flexibility	flexibility	NOUN
taxlaw-2834	372	8	:	:	PUNCT
taxlaw-2834	372	9	most	most	ADV
taxlaw-2834	372	10	easy	easy	ADJ
taxlaw-2834	372	11	efficiencies	efficiency	NOUN
taxlaw-2834	372	12	already	already	ADV
taxlaw-2834	372	13	have	have	AUX
taxlaw-2834	372	14	been	be	AUX
taxlaw-2834	372	15	wrung	wring	VERB
taxlaw-2834	372	16	out	out	ADP
taxlaw-2834	372	17	of	of	ADP
taxlaw-2834	372	18	the	the	DET
taxlaw-2834	372	19	system	system	NOUN
taxlaw-2834	372	20	.	.	PUNCT
taxlaw-2834	373	1	the	the	DET
taxlaw-2834	373	2	pro	pro	ADJ
taxlaw-2834	373	3	-	-	ADJ
taxlaw-2834	373	4	irs	irs	ADJ
taxlaw-2834	373	5	agenda	agenda	NOUN
taxlaw-2834	373	6	could	could	AUX
taxlaw-2834	373	7	perpetuate	perpetuate	VERB
taxlaw-2834	373	8	bad	bad	ADJ
taxlaw-2834	373	9	behavior	behavior	NOUN
taxlaw-2834	373	10	:	:	PUNCT
taxlaw-2834	373	11	the	the	DET
taxlaw-2834	373	12	agency	agency	NOUN
taxlaw-2834	373	13	’s	’s	PART
taxlaw-2834	373	14	recent	recent	ADJ
taxlaw-2834	373	15	woes	woe	NOUN
taxlaw-2834	373	16	reflect	reflect	VERB
taxlaw-2834	373	17	serious	serious	ADJ
taxlaw-2834	373	18	management	management	NOUN
taxlaw-2834	373	19	failures	failure	NOUN
taxlaw-2834	373	20	,	,	PUNCT
taxlaw-2834	373	21	as	as	ADV
taxlaw-2834	373	22	well	well	ADV
taxlaw-2834	373	23	as	as	ADP
taxlaw-2834	373	24	budgetary	budgetary	ADJ
taxlaw-2834	373	25	and	and	CCONJ
taxlaw-2834	373	26	workload	workload	NOUN
taxlaw-2834	373	27	pressures	pressure	NOUN
taxlaw-2834	373	28	.	.	PUNCT
taxlaw-2834	374	1	to	to	PART
taxlaw-2834	374	2	open	open	VERB
taxlaw-2834	374	3	wide	wide	ADV
taxlaw-2834	374	4	the	the	DET
taxlaw-2834	374	5	appropriations	appropriation	NOUN
taxlaw-2834	374	6	spigot	spigot	NOUN
taxlaw-2834	374	7	would	would	AUX
taxlaw-2834	374	8	remove	remove	VERB
taxlaw-2834	374	9	pressures	pressure	NOUN
taxlaw-2834	374	10	and	and	CCONJ
taxlaw-2834	374	11	incentives	incentive	NOUN
taxlaw-2834	374	12	for	for	ADP
taxlaw-2834	374	13	constructive	constructive	ADJ
taxlaw-2834	374	14	change	change	NOUN
taxlaw-2834	374	15	within	within	ADP
taxlaw-2834	374	16	the	the	DET
taxlaw-2834	374	17	agency	agency	NOUN
taxlaw-2834	374	18	.	.	PUNCT
taxlaw-2834	375	1	this	this	PRON
taxlaw-2834	375	2	is	be	AUX
taxlaw-2834	375	3	not	not	PART
taxlaw-2834	375	4	to	to	PART
taxlaw-2834	375	5	suggest	suggest	VERB
taxlaw-2834	375	6	that	that	SCONJ
taxlaw-2834	375	7	the	the	DET
taxlaw-2834	375	8	irs	irs	PROPN
taxlaw-2834	375	9	be	be	AUX
taxlaw-2834	375	10	put	put	VERB
taxlaw-2834	375	11	on	on	ADP
taxlaw-2834	375	12	a	a	DET
taxlaw-2834	375	13	budgetary	budgetary	ADJ
taxlaw-2834	375	14	starvation	starvation	NOUN
taxlaw-2834	375	15	diet	diet	NOUN
taxlaw-2834	375	16	,	,	PUNCT
taxlaw-2834	375	17	but	but	CCONJ
taxlaw-2834	375	18	rather	rather	ADV
taxlaw-2834	375	19	to	to	PART
taxlaw-2834	375	20	suggest	suggest	VERB
taxlaw-2834	375	21	that	that	SCONJ
taxlaw-2834	375	22	the	the	PRON
taxlaw-2834	375	23	“	"	PUNCT
taxlaw-2834	375	24	just	just	ADV
taxlaw-2834	375	25	throw	throw	VERB
taxlaw-2834	375	26	more	more	ADJ
taxlaw-2834	375	27	money	money	NOUN
taxlaw-2834	375	28	at	at	ADP
taxlaw-2834	375	29	it	it	PRON
taxlaw-2834	375	30	”	"	PUNCT
taxlaw-2834	375	31	approach	approach	NOUN
taxlaw-2834	375	32	which	which	PRON
taxlaw-2834	375	33	is	be	AUX
taxlaw-2834	375	34	often	often	ADV
taxlaw-2834	375	35	preferred	prefer	VERB
taxlaw-2834	375	36	in	in	ADP
taxlaw-2834	375	37	this	this	DET
taxlaw-2834	375	38	country	country	NOUN
taxlaw-2834	375	39	would	would	AUX
taxlaw-2834	375	40	be	be	AUX
taxlaw-2834	375	41	shortsighted	shortsighted	ADJ
taxlaw-2834	375	42	in	in	ADP
taxlaw-2834	375	43	this	this	DET
taxlaw-2834	375	44	context	context	NOUN
taxlaw-2834	375	45	.	.	PUNCT
taxlaw-2834	376	1	a.	a.	NOUN
taxlaw-2834	377	1	“	"	PUNCT
taxlaw-2834	377	2	just	just	ADV
taxlaw-2834	377	3	become	become	VERB
taxlaw-2834	377	4	more	more	ADV
taxlaw-2834	377	5	efficient	efficient	ADJ
taxlaw-2834	377	6	”	"	PUNCT
taxlaw-2834	377	7	recent	recent	ADJ
taxlaw-2834	377	8	budget	budget	NOUN
taxlaw-2834	377	9	and	and	CCONJ
taxlaw-2834	377	10	workload	workload	NOUN
taxlaw-2834	377	11	stresses	stress	NOUN
taxlaw-2834	377	12	have	have	AUX
taxlaw-2834	377	13	caused	cause	VERB
taxlaw-2834	377	14	the	the	DET
taxlaw-2834	377	15	irs	irs	PROPN
taxlaw-2834	377	16	to	to	PART
taxlaw-2834	377	17	improve	improve	VERB
taxlaw-2834	377	18	its	its	PRON
taxlaw-2834	377	19	efficiency	efficiency	NOUN
taxlaw-2834	377	20	in	in	ADP
taxlaw-2834	377	21	a	a	DET
taxlaw-2834	377	22	number	number	NOUN
taxlaw-2834	377	23	of	of	ADP
taxlaw-2834	377	24	ways.94	ways.94	NOUN
taxlaw-2834	377	25	no	no	ADV
taxlaw-2834	377	26	doubt	doubt	ADV
taxlaw-2834	377	27	,	,	PUNCT
taxlaw-2834	377	28	some	some	DET
taxlaw-2834	377	29	additional	additional	ADJ
taxlaw-2834	377	30	opportunities	opportunity	NOUN
taxlaw-2834	377	31	for	for	ADP
taxlaw-2834	377	32	efficiencies	efficiency	NOUN
taxlaw-2834	377	33	exist	exist	VERB
taxlaw-2834	377	34	,	,	PUNCT
taxlaw-2834	377	35	but	but	CCONJ
taxlaw-2834	377	36	there	there	PRON
taxlaw-2834	377	37	are	be	VERB
taxlaw-2834	377	38	practical	practical	ADJ
taxlaw-2834	377	39	limits	limit	NOUN
taxlaw-2834	377	40	.	.	PUNCT
taxlaw-2834	378	1	no	no	DET
taxlaw-2834	378	2	organization	organization	NOUN
taxlaw-2834	378	3	of	of	ADP
taxlaw-2834	378	4	85,000	85,000	NUM
taxlaw-2834	378	5	(	(	PUNCT
taxlaw-2834	378	6	or	or	CCONJ
taxlaw-2834	378	7	even	even	ADV
taxlaw-2834	378	8	fewer	few	ADJ
taxlaw-2834	378	9	)	)	PUNCT
taxlaw-2834	378	10	participants	participant	NOUN
taxlaw-2834	378	11	—	—	PUNCT
taxlaw-2834	378	12	whether	whether	SCONJ
taxlaw-2834	378	13	public	public	ADJ
taxlaw-2834	378	14	or	or	CCONJ
taxlaw-2834	378	15	private	private	ADJ
taxlaw-2834	378	16	—	—	PUNCT
taxlaw-2834	378	17	has	have	AUX
taxlaw-2834	378	18	yet	yet	ADV
taxlaw-2834	378	19	or	or	CCONJ
taxlaw-2834	378	20	ever	ever	ADV
taxlaw-2834	378	21	will	will	AUX
taxlaw-2834	378	22	achieve	achieve	VERB
taxlaw-2834	378	23	perfect	perfect	ADJ
taxlaw-2834	378	24	efficiency	efficiency	NOUN
taxlaw-2834	378	25	.	.	PUNCT
taxlaw-2834	379	1	it	it	PRON
taxlaw-2834	379	2	flouts	flout	VERB
taxlaw-2834	379	3	experience	experience	NOUN
taxlaw-2834	379	4	to	to	PART
taxlaw-2834	379	5	demand	demand	VERB
taxlaw-2834	379	6	that	that	SCONJ
taxlaw-2834	379	7	which	which	PRON
taxlaw-2834	379	8	has	have	AUX
taxlaw-2834	379	9	never	never	ADV
taxlaw-2834	379	10	been	be	AUX
taxlaw-2834	379	11	attained	attain	VERB
taxlaw-2834	379	12	.	.	PUNCT
taxlaw-2834	380	1	the	the	DET
taxlaw-2834	380	2	seven	seven	NUM
taxlaw-2834	380	3	former	former	ADJ
taxlaw-2834	380	4	commissioners	commissioner	NOUN
taxlaw-2834	380	5	observed	observe	VERB
taxlaw-2834	380	6	:	:	PUNCT
taxlaw-2834	380	7	some	some	PRON
taxlaw-2834	380	8	have	have	AUX
taxlaw-2834	380	9	argued	argue	VERB
taxlaw-2834	380	10	that	that	SCONJ
taxlaw-2834	380	11	the	the	DET
taxlaw-2834	380	12	irs	irs	PROPN
taxlaw-2834	380	13	can	can	AUX
taxlaw-2834	380	14	solve	solve	VERB
taxlaw-2834	380	15	these	these	DET
taxlaw-2834	380	16	problems	problem	NOUN
taxlaw-2834	380	17	by	by	ADP
taxlaw-2834	380	18	simply	simply	ADV
taxlaw-2834	380	19	becoming	become	VERB
taxlaw-2834	380	20	more	more	ADV
taxlaw-2834	380	21	efficient	efficient	ADJ
taxlaw-2834	380	22	.	.	PUNCT
taxlaw-2834	381	1	this	this	DET
taxlaw-2834	381	2	argument	argument	NOUN
taxlaw-2834	381	3	ignores	ignore	VERB
taxlaw-2834	381	4	the	the	DET
taxlaw-2834	381	5	reality	reality	NOUN
taxlaw-2834	381	6	that	that	SCONJ
taxlaw-2834	381	7	the	the	DET
taxlaw-2834	381	8	irs	irs	PROPN
taxlaw-2834	381	9	is	be	AUX
taxlaw-2834	381	10	already	already	ADV
taxlaw-2834	381	11	,	,	PUNCT
taxlaw-2834	381	12	by	by	ADP
taxlaw-2834	381	13	far	far	ADV
taxlaw-2834	381	14	,	,	PUNCT
taxlaw-2834	381	15	the	the	DET
taxlaw-2834	381	16	most	most	ADV
taxlaw-2834	381	17	efficient	efficient	ADJ
taxlaw-2834	381	18	tax	tax	NOUN
taxlaw-2834	381	19	collection	collection	NOUN
taxlaw-2834	381	20	agency	agency	NOUN
taxlaw-2834	381	21	among	among	ADP
taxlaw-2834	381	22	large	large	ADJ
taxlaw-2834	381	23	countries	country	NOUN
taxlaw-2834	381	24	in	in	ADP
taxlaw-2834	381	25	the	the	DET
taxlaw-2834	381	26	world	world	NOUN
taxlaw-2834	381	27	.	.	PUNCT
taxlaw-2834	381	28	.	.	PUNCT
taxlaw-2834	381	29	.	.	PUNCT
taxlaw-2834	381	30	.	.	PUNCT
taxlaw-2834	382	1	[	[	X
taxlaw-2834	382	2	t]he	t]he	ADV
taxlaw-2834	382	3	amount	amount	VERB
taxlaw-2834	382	4	the	the	DET
taxlaw-2834	382	5	irs	irs	PROPN
taxlaw-2834	382	6	spends	spend	VERB
taxlaw-2834	382	7	to	to	PART
taxlaw-2834	382	8	collect	collect	VERB
taxlaw-2834	382	9	a	a	DET
taxlaw-2834	382	10	dollar	dollar	NOUN
taxlaw-2834	382	11	in	in	ADP
taxlaw-2834	382	12	taxes	taxis	NOUN
taxlaw-2834	382	13	is	be	AUX
taxlaw-2834	382	14	approximately	approximately	ADV
taxlaw-2834	382	15	half	half	DET
taxlaw-2834	382	16	the	the	DET
taxlaw-2834	382	17	average	average	ADJ
taxlaw-2834	382	18	amount	amount	NOUN
taxlaw-2834	382	19	spent	spend	VERB
taxlaw-2834	382	20	by	by	ADP
taxlaw-2834	382	21	all	all	DET
taxlaw-2834	382	22	oecd	oecd	PROPN
taxlaw-2834	382	23	countries	country	NOUN
taxlaw-2834	382	24	.	.	PUNCT
taxlaw-2834	383	1	germany	germany	PROPN
taxlaw-2834	383	2	,	,	PUNCT
taxlaw-2834	383	3	france	france	PROPN
taxlaw-2834	383	4	,	,	PUNCT
taxlaw-2834	383	5	england	england	PROPN
taxlaw-2834	383	6	,	,	PUNCT
taxlaw-2834	383	7	canada	canada	PROPN
taxlaw-2834	383	8	and	and	CCONJ
taxlaw-2834	383	9	australia	australia	PROPN
taxlaw-2834	383	10	all	all	PRON
taxlaw-2834	383	11	spend	spend	VERB
taxlaw-2834	383	12	as	as	ADV
taxlaw-2834	383	13	much	much	ADJ
taxlaw-2834	383	14	as	as	ADP
taxlaw-2834	383	15	two	two	NUM
taxlaw-2834	383	16	or	or	CCONJ
taxlaw-2834	383	17	three	three	NUM
taxlaw-2834	383	18	times	time	NOUN
taxlaw-2834	383	19	the	the	DET
taxlaw-2834	383	20	amount	amount	NOUN
taxlaw-2834	383	21	the	the	DET
taxlaw-2834	383	22	irs	irs	PROPN
taxlaw-2834	383	23	does	do	VERB
taxlaw-2834	383	24	to	to	PART
taxlaw-2834	383	25	collect	collect	VERB
taxlaw-2834	383	26	a	a	DET
taxlaw-2834	383	27	dollar	dollar	NOUN
taxlaw-2834	383	28	of	of	ADP
taxlaw-2834	383	29	revenue.95	revenue.95	PROPN
taxlaw-2834	383	30	b.	b.	PROPN
taxlaw-2834	384	1	“	"	PUNCT
taxlaw-2834	384	2	just	just	ADV
taxlaw-2834	384	3	give	give	VERB
taxlaw-2834	384	4	the	the	DET
taxlaw-2834	384	5	irs	irs	PROPN
taxlaw-2834	384	6	more	more	ADJ
taxlaw-2834	384	7	money	money	NOUN
taxlaw-2834	384	8	”	"	PUNCT
taxlaw-2834	384	9	in	in	ADP
taxlaw-2834	384	10	light	light	NOUN
taxlaw-2834	384	11	of	of	ADP
taxlaw-2834	384	12	the	the	DET
taxlaw-2834	384	13	harms	harm	NOUN
taxlaw-2834	384	14	described	describe	VERB
taxlaw-2834	384	15	in	in	ADP
taxlaw-2834	384	16	part	part	NOUN
taxlaw-2834	384	17	i	i	PRON
taxlaw-2834	384	18	of	of	ADP
taxlaw-2834	384	19	this	this	DET
taxlaw-2834	384	20	article	article	NOUN
taxlaw-2834	384	21	one	one	NUM
taxlaw-2834	384	22	might	might	AUX
taxlaw-2834	384	23	,	,	PUNCT
taxlaw-2834	384	24	at	at	ADP
taxlaw-2834	384	25	first	first	ADJ
taxlaw-2834	384	26	glance	glance	NOUN
taxlaw-2834	384	27	,	,	PUNCT
taxlaw-2834	384	28	be	be	AUX
taxlaw-2834	384	29	deeply	deeply	ADV
taxlaw-2834	384	30	puzzled	puzzled	ADJ
taxlaw-2834	384	31	as	as	ADP
taxlaw-2834	384	32	to	to	ADP
taxlaw-2834	384	33	why	why	SCONJ
taxlaw-2834	384	34	congress	congress	PROPN
taxlaw-2834	384	35	has	have	AUX
taxlaw-2834	384	36	been	be	AUX
taxlaw-2834	384	37	decreasing	decrease	VERB
taxlaw-2834	384	38	the	the	DET
taxlaw-2834	384	39	irs	irs	PROPN
taxlaw-2834	384	40	’s	’s	PART
taxlaw-2834	384	41	budget	budget	NOUN
taxlaw-2834	384	42	.	.	PUNCT
taxlaw-2834	385	1	this	this	DET
taxlaw-2834	385	2	behavior	behavior	NOUN
taxlaw-2834	385	3	could	could	AUX
taxlaw-2834	385	4	seem	seem	VERB
taxlaw-2834	385	5	extremely	extremely	ADV
taxlaw-2834	385	6	short	short	ADV
taxlaw-2834	385	7	-	-	PUNCT
taxlaw-2834	385	8	sighted	sighted	ADJ
taxlaw-2834	385	9	,	,	PUNCT
taxlaw-2834	385	10	the	the	DET
taxlaw-2834	385	11	government	government	NOUN
taxlaw-2834	385	12	“	"	PUNCT
taxlaw-2834	385	13	cutting	cut	VERB
taxlaw-2834	385	14	off	off	ADP
taxlaw-2834	385	15	its	its	PRON
taxlaw-2834	385	16	nose	nose	NOUN
taxlaw-2834	385	17	to	to	PART
taxlaw-2834	385	18	spite	spite	VERB
taxlaw-2834	385	19	its	its	PRON
taxlaw-2834	385	20	face	face	NOUN
taxlaw-2834	385	21	.	.	PUNCT
taxlaw-2834	385	22	”	"	PUNCT
taxlaw-2834	386	1	writing	write	VERB
taxlaw-2834	386	2	to	to	ADP
taxlaw-2834	386	3	the	the	DET
taxlaw-2834	386	4	chairs	chair	NOUN
taxlaw-2834	386	5	and	and	CCONJ
taxlaw-2834	386	6	ranking	rank	VERB
taxlaw-2834	386	7	members	member	NOUN
taxlaw-2834	386	8	of	of	ADP
taxlaw-2834	386	9	congress	congress	PROPN
taxlaw-2834	386	10	’s	’s	PART
taxlaw-2834	386	11	principal	principal	ADJ
taxlaw-2834	386	12	tax	tax	NOUN
taxlaw-2834	386	13	-	-	PUNCT
taxlaw-2834	386	14	writing	write	VERB
taxlaw-2834	386	15	committees	committee	NOUN
taxlaw-2834	386	16	,	,	PUNCT
taxlaw-2834	386	17	seven	seven	NUM
taxlaw-2834	386	18	former	former	ADJ
taxlaw-2834	386	19	commissioners	commissioner	NOUN
taxlaw-2834	386	20	of	of	ADP
taxlaw-2834	386	21	the	the	DET
taxlaw-2834	386	22	irs	irs	PROPN
taxlaw-2834	386	23	remarked	remark	VERB
taxlaw-2834	386	24	with	with	ADP
taxlaw-2834	386	25	evident	evident	ADJ
taxlaw-2834	386	26	exasperation	exasperation	NOUN
taxlaw-2834	386	27	:	:	PUNCT
taxlaw-2834	387	1	[	[	X
taxlaw-2834	387	2	w]e	w]e	NOUN
taxlaw-2834	387	3	fail	fail	VERB
taxlaw-2834	387	4	to	to	PART
taxlaw-2834	387	5	understand	understand	VERB
taxlaw-2834	387	6	how	how	SCONJ
taxlaw-2834	387	7	it	it	PRON
taxlaw-2834	387	8	makes	make	VERB
taxlaw-2834	387	9	any	any	DET
taxlaw-2834	387	10	logical	logical	ADJ
taxlaw-2834	387	11	sense	sense	NOUN
taxlaw-2834	387	12	to	to	PART
taxlaw-2834	387	13	continue	continue	VERB
taxlaw-2834	387	14	to	to	PART
taxlaw-2834	387	15	reduce	reduce	VERB
taxlaw-2834	387	16	,	,	PUNCT
taxlaw-2834	387	17	rather	rather	ADV
taxlaw-2834	387	18	than	than	ADP
taxlaw-2834	387	19	increase	increase	VERB
taxlaw-2834	387	20	,	,	PUNCT
taxlaw-2834	387	21	the	the	DET
taxlaw-2834	387	22	irs	irs	PROPN
taxlaw-2834	387	23	budget	budget	NOUN
taxlaw-2834	387	24	.	.	PUNCT
taxlaw-2834	387	25	.	.	PUNCT
taxlaw-2834	387	26	.	.	PUNCT
taxlaw-2834	387	27	.	.	PUNCT
taxlaw-2834	388	1	[	[	X
taxlaw-2834	388	2	w]e	w]e	NOUN
taxlaw-2834	388	3	do	do	AUX
taxlaw-2834	388	4	not	not	PART
taxlaw-2834	388	5	understand	understand	VERB
taxlaw-2834	388	6	why	why	SCONJ
taxlaw-2834	388	7	anyone	anyone	PRON
taxlaw-2834	388	8	with	with	ADP
taxlaw-2834	388	9	present	present	ADJ
taxlaw-2834	388	10	and	and	CCONJ
taxlaw-2834	388	11	projected	project	VERB
taxlaw-2834	388	12	debts	debt	NOUN
taxlaw-2834	388	13	and	and	CCONJ
taxlaw-2834	388	14	annual	annual	ADJ
taxlaw-2834	388	15	losses	loss	NOUN
taxlaw-2834	388	16	as	as	ADV
taxlaw-2834	388	17	large	large	ADJ
taxlaw-2834	388	18	as	as	ADP
taxlaw-2834	388	19	94	94	NUM
taxlaw-2834	388	20	“	"	PUNCT
taxlaw-2834	388	21	the	the	DET
taxlaw-2834	388	22	irs	irs	PROPN
taxlaw-2834	388	23	does	do	AUX
taxlaw-2834	388	24	need	need	VERB
taxlaw-2834	388	25	to	to	PART
taxlaw-2834	388	26	be	be	AUX
taxlaw-2834	388	27	as	as	ADV
taxlaw-2834	388	28	efficient	efficient	ADJ
taxlaw-2834	388	29	as	as	ADP
taxlaw-2834	388	30	possible	possible	ADJ
taxlaw-2834	388	31	and	and	CCONJ
taxlaw-2834	388	32	we	we	PRON
taxlaw-2834	388	33	now	now	ADV
taxlaw-2834	388	34	saved	save	VERB
taxlaw-2834	388	35	over	over	ADP
taxlaw-2834	388	36	$	$	SYM
taxlaw-2834	388	37	200	200	NUM
taxlaw-2834	388	38	million	million	NUM
taxlaw-2834	388	39	a	a	DET
taxlaw-2834	388	40	year	year	NOUN
taxlaw-2834	388	41	as	as	ADP
taxlaw-2834	388	42	a	a	DET
taxlaw-2834	388	43	result	result	NOUN
taxlaw-2834	388	44	of	of	ADP
taxlaw-2834	388	45	efficiencies	efficiency	NOUN
taxlaw-2834	388	46	instituted	institute	VERB
taxlaw-2834	388	47	over	over	ADP
taxlaw-2834	388	48	the	the	DET
taxlaw-2834	388	49	past	past	ADJ
taxlaw-2834	388	50	few	few	ADJ
taxlaw-2834	388	51	years	year	NOUN
taxlaw-2834	388	52	.	.	PUNCT
taxlaw-2834	388	53	”	"	PUNCT
taxlaw-2834	389	1	koskinen	koskinen	PROPN
taxlaw-2834	389	2	,	,	PUNCT
taxlaw-2834	389	3	supra	supra	PROPN
taxlaw-2834	389	4	note	note	PROPN
taxlaw-2834	389	5	44	44	NUM
taxlaw-2834	389	6	,	,	PUNCT
taxlaw-2834	389	7	at	at	ADP
taxlaw-2834	389	8	4	4	NUM
taxlaw-2834	389	9	.	.	PUNCT
taxlaw-2834	390	1	the	the	DET
taxlaw-2834	390	2	commissioner	commissioner	NOUN
taxlaw-2834	390	3	added	add	VERB
taxlaw-2834	390	4	:	:	PUNCT
taxlaw-2834	390	5	“	"	PUNCT
taxlaw-2834	390	6	but	but	CCONJ
taxlaw-2834	390	7	we	we	PRON
taxlaw-2834	390	8	’re	’re	VERB
taxlaw-2834	390	9	now	now	ADV
taxlaw-2834	390	10	at	at	ADP
taxlaw-2834	390	11	a	a	DET
taxlaw-2834	390	12	point	point	NOUN
taxlaw-2834	390	13	where	where	SCONJ
taxlaw-2834	390	14	further	further	ADJ
taxlaw-2834	390	15	cuts	cut	NOUN
taxlaw-2834	390	16	may	may	AUX
taxlaw-2834	390	17	make	make	VERB
taxlaw-2834	390	18	us	we	PRON
taxlaw-2834	390	19	seem	seem	VERB
taxlaw-2834	390	20	more	more	ADV
taxlaw-2834	390	21	efficient	efficient	ADJ
taxlaw-2834	390	22	,	,	PUNCT
taxlaw-2834	390	23	but	but	CCONJ
taxlaw-2834	390	24	we	we	PRON
taxlaw-2834	390	25	’re	’re	AUX
taxlaw-2834	390	26	actually	actually	ADV
taxlaw-2834	390	27	going	go	VERB
taxlaw-2834	390	28	to	to	PART
taxlaw-2834	390	29	be	be	AUX
taxlaw-2834	390	30	a	a	DET
taxlaw-2834	390	31	lot	lot	NOUN
taxlaw-2834	390	32	less	less	ADV
taxlaw-2834	390	33	effective	effective	ADJ
taxlaw-2834	390	34	.	.	PUNCT
taxlaw-2834	390	35	”	"	PUNCT
taxlaw-2834	391	1	i	i	PRON
taxlaw-2834	391	2	d.	d.	VERB
taxlaw-2834	391	3	for	for	ADP
taxlaw-2834	391	4	details	detail	NOUN
taxlaw-2834	391	5	as	as	ADP
taxlaw-2834	391	6	to	to	ADP
taxlaw-2834	391	7	recent	recent	ADJ
taxlaw-2834	391	8	efficiencies	efficiency	NOUN
taxlaw-2834	391	9	,	,	PUNCT
taxlaw-2834	391	10	see	see	VERB
taxlaw-2834	391	11	written	write	VERB
taxlaw-2834	391	12	testimony	testimony	NOUN
taxlaw-2834	391	13	of	of	ADP
taxlaw-2834	391	14	john	john	PROPN
taxlaw-2834	391	15	a.	a.	PROPN
taxlaw-2834	391	16	koskinen	koskinen	PROPN
taxlaw-2834	391	17	,	,	PUNCT
taxlaw-2834	391	18	commissioner	commissioner	NOUN
taxlaw-2834	391	19	,	,	PUNCT
taxlaw-2834	391	20	internal	internal	ADJ
taxlaw-2834	391	21	revenue	revenue	NOUN
taxlaw-2834	391	22	service	service	NOUN
taxlaw-2834	391	23	,	,	PUNCT
taxlaw-2834	391	24	before	before	ADP
taxlaw-2834	391	25	the	the	DET
taxlaw-2834	391	26	senate	senate	PROPN
taxlaw-2834	391	27	finance	finance	PROPN
taxlaw-2834	391	28	committee	committee	NOUN
taxlaw-2834	391	29	,	,	PUNCT
taxlaw-2834	391	30	irs	irs	PROPN
taxlaw-2834	391	31	budget	budget	NOUN
taxlaw-2834	391	32	and	and	CCONJ
taxlaw-2834	391	33	current	current	ADJ
taxlaw-2834	391	34	operations	operation	NOUN
taxlaw-2834	391	35	3	3	NUM
taxlaw-2834	391	36	(	(	PUNCT
taxlaw-2834	391	37	feb	feb	X
taxlaw-2834	391	38	.	.	PROPN
taxlaw-2834	391	39	3	3	NUM
taxlaw-2834	391	40	,	,	PUNCT
taxlaw-2834	391	41	2015	2015	NUM
taxlaw-2834	391	42	)	)	PUNCT
taxlaw-2834	391	43	(	(	PUNCT
taxlaw-2834	391	44	describing	describe	VERB
taxlaw-2834	391	45	real	real	ADJ
taxlaw-2834	391	46	estate	estate	NOUN
taxlaw-2834	391	47	management	management	NOUN
taxlaw-2834	391	48	,	,	PUNCT
taxlaw-2834	391	49	printing	printing	NOUN
taxlaw-2834	391	50	,	,	PUNCT
taxlaw-2834	391	51	postage	postage	NOUN
taxlaw-2834	391	52	,	,	PUNCT
taxlaw-2834	391	53	and	and	CCONJ
taxlaw-2834	391	54	other	other	ADJ
taxlaw-2834	391	55	reforms	reform	NOUN
taxlaw-2834	391	56	)	)	PUNCT
taxlaw-2834	391	57	.	.	PUNCT
taxlaw-2834	392	1	95	95	NUM
taxlaw-2834	392	2	seven	seven	NUM
taxlaw-2834	392	3	commissioners	commissioner	NOUN
taxlaw-2834	392	4	letter	letter	NOUN
taxlaw-2834	392	5	,	,	PUNCT
taxlaw-2834	392	6	supra	supra	PROPN
taxlaw-2834	392	7	note	note	NOUN
taxlaw-2834	392	8	14	14	NUM
taxlaw-2834	392	9	,	,	PUNCT
taxlaw-2834	392	10	at	at	ADP
taxlaw-2834	392	11	5	5	NUM
taxlaw-2834	392	12	(	(	PUNCT
taxlaw-2834	392	13	citing	cite	VERB
taxlaw-2834	392	14	the	the	DET
taxlaw-2834	392	15	2013	2013	NUM
taxlaw-2834	392	16	biannual	biannual	ADJ
taxlaw-2834	392	17	comparative	comparative	ADJ
taxlaw-2834	392	18	analysis	analysis	NOUN
taxlaw-2834	392	19	of	of	ADP
taxlaw-2834	392	20	tax	tax	NOUN
taxlaw-2834	392	21	administration	administration	NOUN
taxlaw-2834	392	22	by	by	ADP
taxlaw-2834	392	23	the	the	DET
taxlaw-2834	392	24	organization	organization	NOUN
taxlaw-2834	392	25	for	for	ADP
taxlaw-2834	392	26	economic	economic	ADJ
taxlaw-2834	392	27	cooperation	cooperation	NOUN
taxlaw-2834	392	28	and	and	CCONJ
taxlaw-2834	392	29	development	development	NOUN
taxlaw-2834	392	30	)	)	PUNCT
taxlaw-2834	392	31	;	;	PUNCT
taxlaw-2834	392	32	see	see	VERB
taxlaw-2834	392	33	also	also	ADV
taxlaw-2834	392	34	john	john	PROPN
taxlaw-2834	392	35	koskinen	koskinen	PROPN
taxlaw-2834	392	36	,	,	PUNCT
taxlaw-2834	392	37	quoted	quote	VERB
taxlaw-2834	392	38	by	by	ADP
taxlaw-2834	392	39	william	william	PROPN
taxlaw-2834	392	40	hoffman	hoffman	PROPN
taxlaw-2834	392	41	,	,	PUNCT
taxlaw-2834	392	42	koskinen	koskinen	PROPN
taxlaw-2834	392	43	warns	warn	VERB
taxlaw-2834	392	44	of	of	ADP
taxlaw-2834	392	45	house	house	PROPN
taxlaw-2834	392	46	irs	irs	PROPN
taxlaw-2834	392	47	budget	budget	PROPN
taxlaw-2834	392	48	’s	’s	PART
taxlaw-2834	392	49	impact	impact	NOUN
taxlaw-2834	392	50	in	in	ADP
taxlaw-2834	392	51	2015	2015	NUM
taxlaw-2834	392	52	,	,	PUNCT
taxlaw-2834	392	53	tax	tax	NOUN
taxlaw-2834	392	54	notes	note	NOUN
taxlaw-2834	392	55	,	,	PUNCT
taxlaw-2834	392	56	at	at	ADP
taxlaw-2834	392	57	919	919	NUM
taxlaw-2834	392	58	-	-	SYM
taxlaw-2834	392	59	20	20	NUM
taxlaw-2834	392	60	(	(	PUNCT
taxlaw-2834	392	61	aug	aug	PROPN
taxlaw-2834	392	62	.	.	PROPN
taxlaw-2834	392	63	25	25	NUM
taxlaw-2834	392	64	,	,	PUNCT
taxlaw-2834	392	65	2014	2014	NUM
taxlaw-2834	392	66	)	)	PUNCT
taxlaw-2834	392	67	(	(	PUNCT
taxlaw-2834	392	68	“	"	PUNCT
taxlaw-2834	392	69	we	we	PRON
taxlaw-2834	392	70	’re	’re	VERB
taxlaw-2834	392	71	beyond	beyond	ADP
taxlaw-2834	392	72	the	the	DET
taxlaw-2834	392	73	stage	stage	NOUN
taxlaw-2834	392	74	where	where	SCONJ
taxlaw-2834	392	75	we	we	PRON
taxlaw-2834	392	76	can	can	AUX
taxlaw-2834	392	77	pretend	pretend	VERB
taxlaw-2834	392	78	we	we	PRON
taxlaw-2834	392	79	can	can	AUX
taxlaw-2834	392	80	keep	keep	VERB
taxlaw-2834	392	81	doing	do	VERB
taxlaw-2834	392	82	the	the	DET
taxlaw-2834	392	83	same	same	ADJ
taxlaw-2834	392	84	amount	amount	NOUN
taxlaw-2834	392	85	of	of	ADP
taxlaw-2834	392	86	work	work	NOUN
taxlaw-2834	392	87	with	with	ADP
taxlaw-2834	392	88	less	less	ADJ
taxlaw-2834	392	89	resources	resource	NOUN
taxlaw-2834	392	90	”	"	PUNCT
taxlaw-2834	392	91	)	)	PUNCT
taxlaw-2834	392	92	.	.	PUNCT
taxlaw-2834	393	1	20	20	NUM
taxlaw-2834	393	2	columbia	columbia	PROPN
taxlaw-2834	393	3	journal	journal	PROPN
taxlaw-2834	393	4	of	of	ADP
taxlaw-2834	393	5	tax	tax	NOUN
taxlaw-2834	393	6	law	law	NOUN
taxlaw-2834	393	7	[	[	X
taxlaw-2834	393	8	vol.7:5	vol.7:5	X
taxlaw-2834	393	9	those	those	PRON
taxlaw-2834	393	10	of	of	ADP
taxlaw-2834	393	11	the	the	DET
taxlaw-2834	393	12	united	united	PROPN
taxlaw-2834	393	13	states	states	PROPN
taxlaw-2834	393	14	would	would	AUX
taxlaw-2834	393	15	refuse	refuse	VERB
taxlaw-2834	393	16	to	to	PART
taxlaw-2834	393	17	pay	pay	VERB
taxlaw-2834	393	18	for	for	ADP
taxlaw-2834	393	19	telephone	telephone	NOUN
taxlaw-2834	393	20	assistance	assistance	NOUN
taxlaw-2834	393	21	to	to	ADP
taxlaw-2834	393	22	people	people	NOUN
taxlaw-2834	393	23	trying	try	VERB
taxlaw-2834	393	24	to	to	PART
taxlaw-2834	393	25	fulfill	fulfill	VERB
taxlaw-2834	393	26	their	their	PRON
taxlaw-2834	393	27	tax	tax	NOUN
taxlaw-2834	393	28	obligations	obligation	NOUN
taxlaw-2834	393	29	,	,	PUNCT
taxlaw-2834	393	30	would	would	AUX
taxlaw-2834	393	31	turn	turn	VERB
taxlaw-2834	393	32	their	their	PRON
taxlaw-2834	393	33	back	back	NOUN
taxlaw-2834	393	34	on	on	ADP
taxlaw-2834	393	35	$	$	SYM
taxlaw-2834	393	36	8	8	NUM
taxlaw-2834	393	37	billion	billion	NUM
taxlaw-2834	393	38	annually	annually	ADV
taxlaw-2834	393	39	in	in	ADP
taxlaw-2834	393	40	additional	additional	ADJ
taxlaw-2834	393	41	revenue	revenue	NOUN
taxlaw-2834	393	42	,	,	PUNCT
taxlaw-2834	393	43	or	or	CCONJ
taxlaw-2834	393	44	would	would	AUX
taxlaw-2834	393	45	fail	fail	VERB
taxlaw-2834	393	46	to	to	PART
taxlaw-2834	393	47	make	make	VERB
taxlaw-2834	393	48	an	an	DET
taxlaw-2834	393	49	investment	investment	NOUN
taxlaw-2834	393	50	that	that	PRON
taxlaw-2834	393	51	offers	offer	VERB
taxlaw-2834	393	52	a	a	DET
taxlaw-2834	393	53	return	return	NOUN
taxlaw-2834	393	54	equal	equal	ADJ
taxlaw-2834	393	55	to	to	ADP
taxlaw-2834	393	56	at	at	ADV
taxlaw-2834	393	57	least	least	ADV
taxlaw-2834	393	58	four	four	NUM
taxlaw-2834	393	59	times	time	NOUN
taxlaw-2834	393	60	the	the	DET
taxlaw-2834	393	61	amount	amount	NOUN
taxlaw-2834	393	62	invested	invest	VERB
taxlaw-2834	393	63	.	.	PUNCT
taxlaw-2834	394	1	for	for	ADP
taxlaw-2834	394	2	those	those	DET
taxlaw-2834	394	3	reasons	reason	NOUN
taxlaw-2834	394	4	,	,	PUNCT
taxlaw-2834	394	5	we	we	PRON
taxlaw-2834	394	6	respectfully	respectfully	ADV
taxlaw-2834	394	7	call	call	VERB
taxlaw-2834	394	8	upon	upon	SCONJ
taxlaw-2834	394	9	each	each	PRON
taxlaw-2834	394	10	of	of	ADP
taxlaw-2834	394	11	you	you	PRON
taxlaw-2834	394	12	to	to	PART
taxlaw-2834	394	13	support	support	VERB
taxlaw-2834	394	14	and	and	CCONJ
taxlaw-2834	394	15	work	work	VERB
taxlaw-2834	394	16	to	to	PART
taxlaw-2834	394	17	accomplish	accomplish	VERB
taxlaw-2834	394	18	the	the	DET
taxlaw-2834	394	19	passage	passage	NOUN
taxlaw-2834	394	20	of	of	ADP
taxlaw-2834	394	21	[	[	X
taxlaw-2834	394	22	significantly	significantly	ADV
taxlaw-2834	394	23	enhanced	enhance	VERB
taxlaw-2834	394	24	]	]	PUNCT
taxlaw-2834	394	25	irs	irs	PROPN
taxlaw-2834	394	26	appropriations.96	appropriations.96	NOUN
taxlaw-2834	394	27	anyone	anyone	PRON
taxlaw-2834	394	28	who	who	PRON
taxlaw-2834	394	29	cares	care	VERB
taxlaw-2834	394	30	about	about	ADP
taxlaw-2834	394	31	good	good	ADJ
taxlaw-2834	394	32	tax	tax	NOUN
taxlaw-2834	394	33	administration	administration	NOUN
taxlaw-2834	394	34	will	will	AUX
taxlaw-2834	394	35	understand	understand	VERB
taxlaw-2834	394	36	the	the	DET
taxlaw-2834	394	37	former	former	ADJ
taxlaw-2834	394	38	commissioners	commissioner	NOUN
taxlaw-2834	394	39	’	’	PART
taxlaw-2834	394	40	view	view	NOUN
taxlaw-2834	394	41	,	,	PUNCT
taxlaw-2834	394	42	but	but	CCONJ
taxlaw-2834	394	43	there	there	PRON
taxlaw-2834	394	44	is	be	VERB
taxlaw-2834	394	45	another	another	DET
taxlaw-2834	394	46	side	side	NOUN
taxlaw-2834	394	47	of	of	ADP
taxlaw-2834	394	48	the	the	DET
taxlaw-2834	394	49	story	story	NOUN
taxlaw-2834	394	50	.	.	PUNCT
taxlaw-2834	395	1	the	the	DET
taxlaw-2834	395	2	irs	irs	PROPN
taxlaw-2834	395	3	has	have	AUX
taxlaw-2834	395	4	had	have	VERB
taxlaw-2834	395	5	a	a	DET
taxlaw-2834	395	6	string	string	NOUN
taxlaw-2834	395	7	of	of	ADP
taxlaw-2834	395	8	embarrassing	embarrassing	ADJ
taxlaw-2834	395	9	,	,	PUNCT
taxlaw-2834	395	10	damaging	damaging	ADJ
taxlaw-2834	395	11	,	,	PUNCT
taxlaw-2834	395	12	and	and	CCONJ
taxlaw-2834	395	13	highly	highly	ADV
taxlaw-2834	395	14	publicized	publicize	VERB
taxlaw-2834	395	15	failures	failure	NOUN
taxlaw-2834	395	16	in	in	ADP
taxlaw-2834	395	17	recent	recent	ADJ
taxlaw-2834	395	18	years	year	NOUN
taxlaw-2834	395	19	attributable	attributable	ADJ
taxlaw-2834	395	20	to	to	ADP
taxlaw-2834	395	21	its	its	PRON
taxlaw-2834	395	22	institutional	institutional	ADJ
taxlaw-2834	395	23	culture	culture	NOUN
taxlaw-2834	395	24	,	,	PUNCT
taxlaw-2834	395	25	management	management	NOUN
taxlaw-2834	395	26	structure	structure	NOUN
taxlaw-2834	395	27	,	,	PUNCT
taxlaw-2834	395	28	and	and	CCONJ
taxlaw-2834	395	29	incompetence	incompetence	NOUN
taxlaw-2834	395	30	,	,	PUNCT
taxlaw-2834	395	31	not	not	PART
taxlaw-2834	395	32	just	just	ADV
taxlaw-2834	395	33	to	to	ADP
taxlaw-2834	395	34	inadequate	inadequate	ADJ
taxlaw-2834	395	35	resources	resource	NOUN
taxlaw-2834	395	36	.	.	PUNCT
taxlaw-2834	396	1	it	it	PRON
taxlaw-2834	396	2	is	be	AUX
taxlaw-2834	396	3	at	at	ADP
taxlaw-2834	396	4	least	least	ADJ
taxlaw-2834	396	5	arguable	arguable	ADJ
taxlaw-2834	396	6	that	that	SCONJ
taxlaw-2834	396	7	congress	congress	PROPN
taxlaw-2834	396	8	should	should	AUX
taxlaw-2834	396	9	use	use	VERB
taxlaw-2834	396	10	its	its	PRON
taxlaw-2834	396	11	“	"	PUNCT
taxlaw-2834	396	12	power	power	NOUN
taxlaw-2834	396	13	of	of	ADP
taxlaw-2834	396	14	the	the	DET
taxlaw-2834	396	15	purse	purse	NOUN
taxlaw-2834	396	16	”	"	PUNCT
taxlaw-2834	396	17	to	to	PART
taxlaw-2834	396	18	induce	induce	VERB
taxlaw-2834	396	19	bureaucratic	bureaucratic	ADJ
taxlaw-2834	396	20	reforms	reform	NOUN
taxlaw-2834	396	21	within	within	ADP
taxlaw-2834	396	22	the	the	DET
taxlaw-2834	396	23	irs	irs	PROPN
taxlaw-2834	396	24	.	.	PUNCT
taxlaw-2834	397	1	these	these	DET
taxlaw-2834	397	2	points	point	NOUN
taxlaw-2834	397	3	are	be	AUX
taxlaw-2834	397	4	developed	develop	VERB
taxlaw-2834	397	5	below	below	ADV
taxlaw-2834	397	6	.	.	PUNCT
taxlaw-2834	398	1	in	in	ADP
taxlaw-2834	398	2	2013	2013	NUM
taxlaw-2834	398	3	,	,	PUNCT
taxlaw-2834	398	4	controversy	controversy	NOUN
taxlaw-2834	398	5	erupted	erupt	VERB
taxlaw-2834	398	6	about	about	ADP
taxlaw-2834	398	7	alleged	allege	VERB
taxlaw-2834	398	8	irs	irs	PROPN
taxlaw-2834	398	9	targeting	target	VERB
taxlaw-2834	398	10	of	of	ADP
taxlaw-2834	398	11	conservative	conservative	ADJ
taxlaw-2834	398	12	and	and	CCONJ
taxlaw-2834	398	13	libertarian	libertarian	ADJ
taxlaw-2834	398	14	groups	group	NOUN
taxlaw-2834	398	15	for	for	ADP
taxlaw-2834	398	16	special	special	ADJ
taxlaw-2834	398	17	,	,	PUNCT
taxlaw-2834	398	18	burdensome	burdensome	ADJ
taxlaw-2834	398	19	review	review	NOUN
taxlaw-2834	398	20	of	of	ADP
taxlaw-2834	398	21	their	their	PRON
taxlaw-2834	398	22	applications	application	NOUN
taxlaw-2834	398	23	for	for	ADP
taxlaw-2834	398	24	tax	tax	NOUN
taxlaw-2834	398	25	-	-	PUNCT
taxlaw-2834	398	26	exempt	exempt	ADJ
taxlaw-2834	398	27	status.97	status.97	NOUN
taxlaw-2834	398	28	accusations	accusation	NOUN
taxlaw-2834	398	29	,	,	PUNCT
taxlaw-2834	398	30	apologies	apology	NOUN
taxlaw-2834	398	31	,	,	PUNCT
taxlaw-2834	398	32	firings	firing	NOUN
taxlaw-2834	398	33	,	,	PUNCT
taxlaw-2834	398	34	and	and	CCONJ
taxlaw-2834	398	35	investigations	investigation	NOUN
taxlaw-2834	398	36	occupied	occupy	VERB
taxlaw-2834	398	37	much	much	ADJ
taxlaw-2834	398	38	of	of	ADP
taxlaw-2834	398	39	the	the	DET
taxlaw-2834	398	40	news	news	NOUN
taxlaw-2834	398	41	cycles	cycle	NOUN
taxlaw-2834	398	42	for	for	ADP
taxlaw-2834	398	43	years	year	NOUN
taxlaw-2834	398	44	thereafter.98	thereafter.98	PRON
taxlaw-2834	398	45	criminal	criminal	ADJ
taxlaw-2834	398	46	charges	charge	NOUN
taxlaw-2834	398	47	have	have	AUX
taxlaw-2834	398	48	not	not	PART
taxlaw-2834	398	49	been	be	AUX
taxlaw-2834	398	50	brought	bring	VERB
taxlaw-2834	398	51	.	.	PUNCT
taxlaw-2834	399	1	whether	whether	SCONJ
taxlaw-2834	399	2	overt	overt	ADJ
taxlaw-2834	399	3	or	or	CCONJ
taxlaw-2834	399	4	subtle	subtle	ADJ
taxlaw-2834	399	5	political	political	ADJ
taxlaw-2834	399	6	influences	influence	NOUN
taxlaw-2834	399	7	led	lead	VERB
taxlaw-2834	399	8	to	to	ADP
taxlaw-2834	399	9	“	"	PUNCT
taxlaw-2834	399	10	targeting	target	VERB
taxlaw-2834	399	11	”	"	PUNCT
taxlaw-2834	399	12	of	of	ADP
taxlaw-2834	399	13	these	these	DET
taxlaw-2834	399	14	groups	group	NOUN
taxlaw-2834	399	15	is	be	AUX
taxlaw-2834	399	16	beyond	beyond	ADP
taxlaw-2834	399	17	the	the	DET
taxlaw-2834	399	18	possibility	possibility	NOUN
taxlaw-2834	399	19	of	of	ADP
taxlaw-2834	399	20	conclusive	conclusive	ADJ
taxlaw-2834	399	21	proof	proof	NOUN
taxlaw-2834	399	22	or	or	CCONJ
taxlaw-2834	399	23	disproof	disproof	NOUN
taxlaw-2834	399	24	.	.	PUNCT
taxlaw-2834	400	1	but	but	CCONJ
taxlaw-2834	400	2	our	our	PRON
taxlaw-2834	400	3	interest	interest	NOUN
taxlaw-2834	400	4	should	should	AUX
taxlaw-2834	400	5	go	go	VERB
taxlaw-2834	400	6	deeper	deeply	ADV
taxlaw-2834	400	7	.	.	PUNCT
taxlaw-2834	401	1	assume	assume	VERB
taxlaw-2834	401	2	no	no	DET
taxlaw-2834	401	3	criminality	criminality	NOUN
taxlaw-2834	401	4	or	or	CCONJ
taxlaw-2834	401	5	partisan	partisan	ADJ
taxlaw-2834	401	6	motivation	motivation	NOUN
taxlaw-2834	401	7	of	of	ADP
taxlaw-2834	401	8	any	any	DET
taxlaw-2834	401	9	kind	kind	NOUN
taxlaw-2834	401	10	.	.	PUNCT
taxlaw-2834	402	1	we	we	PRON
taxlaw-2834	402	2	are	be	AUX
taxlaw-2834	402	3	still	still	ADV
taxlaw-2834	402	4	left	leave	VERB
taxlaw-2834	402	5	with	with	ADP
taxlaw-2834	402	6	appalling	appalling	ADJ
taxlaw-2834	402	7	incompetence	incompetence	NOUN
taxlaw-2834	402	8	by	by	ADP
taxlaw-2834	402	9	the	the	DET
taxlaw-2834	402	10	irs	irs	PROPN
taxlaw-2834	402	11	,	,	PUNCT
taxlaw-2834	402	12	both	both	PRON
taxlaw-2834	402	13	in	in	ADP
taxlaw-2834	402	14	the	the	DET
taxlaw-2834	402	15	training	training	NOUN
taxlaw-2834	402	16	and	and	CCONJ
taxlaw-2834	402	17	supervision	supervision	NOUN
taxlaw-2834	402	18	that	that	PRON
taxlaw-2834	402	19	caused	cause	VERB
taxlaw-2834	402	20	poor	poor	ADJ
taxlaw-2834	402	21	handling	handling	NOUN
taxlaw-2834	402	22	of	of	ADP
taxlaw-2834	402	23	the	the	DET
taxlaw-2834	402	24	applications	application	NOUN
taxlaw-2834	402	25	and	and	CCONJ
taxlaw-2834	402	26	especially	especially	ADV
taxlaw-2834	402	27	in	in	ADP
taxlaw-2834	402	28	the	the	DET
taxlaw-2834	402	29	inept	inept	ADJ
taxlaw-2834	402	30	or	or	CCONJ
taxlaw-2834	402	31	deceptive	deceptive	ADJ
taxlaw-2834	402	32	nature	nature	NOUN
taxlaw-2834	402	33	of	of	ADP
taxlaw-2834	402	34	the	the	DET
taxlaw-2834	402	35	irs	irs	PROPN
taxlaw-2834	402	36	responses	response	NOUN
taxlaw-2834	402	37	to	to	ADP
taxlaw-2834	402	38	the	the	DET
taxlaw-2834	402	39	investigations.99	investigations.99	NOUN
taxlaw-2834	402	40	responsible	responsible	ADJ
taxlaw-2834	402	41	persons	person	NOUN
taxlaw-2834	402	42	on	on	ADP
taxlaw-2834	402	43	both	both	DET
taxlaw-2834	402	44	sides	side	NOUN
taxlaw-2834	402	45	of	of	ADP
taxlaw-2834	402	46	the	the	DET
taxlaw-2834	402	47	political	political	ADJ
taxlaw-2834	402	48	aisle	aisle	NOUN
taxlaw-2834	402	49	accept	accept	VERB
taxlaw-2834	402	50	this	this	PRON
taxlaw-2834	402	51	.	.	PUNCT
taxlaw-2834	403	1	senator	senator	PROPN
taxlaw-2834	403	2	orrin	orrin	PROPN
taxlaw-2834	403	3	hatch	hatch	PROPN
taxlaw-2834	403	4	,	,	PUNCT
taxlaw-2834	403	5	chair	chair	NOUN
taxlaw-2834	403	6	of	of	ADP
taxlaw-2834	403	7	the	the	DET
taxlaw-2834	403	8	senate	senate	PROPN
taxlaw-2834	403	9	of	of	ADP
taxlaw-2834	403	10	finance	finance	PROPN
taxlaw-2834	403	11	committee	committee	NOUN
taxlaw-2834	403	12	,	,	PUNCT
taxlaw-2834	403	13	finds	find	VERB
taxlaw-2834	403	14	in	in	ADP
taxlaw-2834	403	15	the	the	DET
taxlaw-2834	403	16	scandal	scandal	NOUN
taxlaw-2834	403	17	“	"	PUNCT
taxlaw-2834	403	18	gross	gross	ADJ
taxlaw-2834	403	19	mismanagement	mismanagement	NOUN
taxlaw-2834	403	20	at	at	ADP
taxlaw-2834	403	21	the	the	DET
taxlaw-2834	403	22	highest	high	ADJ
taxlaw-2834	403	23	levels	level	NOUN
taxlaw-2834	403	24	of	of	ADP
taxlaw-2834	403	25	the	the	DET
taxlaw-2834	403	26	irs	irs	PROPN
taxlaw-2834	403	27	.	.	PUNCT
taxlaw-2834	403	28	”100	”100	PROPN
taxlaw-2834	404	1	senator	senator	PROPN
taxlaw-2834	404	2	ron	ron	PROPN
taxlaw-2834	404	3	wyden	wyden	PROPN
taxlaw-2834	404	4	,	,	PUNCT
taxlaw-2834	404	5	ranking	ranking	ADJ
taxlaw-2834	404	6	member	member	NOUN
taxlaw-2834	404	7	of	of	ADP
taxlaw-2834	404	8	that	that	DET
taxlaw-2834	404	9	committee	committee	NOUN
taxlaw-2834	404	10	,	,	PUNCT
taxlaw-2834	404	11	concurred	concur	VERB
taxlaw-2834	404	12	:	:	PUNCT
taxlaw-2834	404	13	“	"	PUNCT
taxlaw-2834	404	14	[	[	X
taxlaw-2834	404	15	t]he	t]he	ADV
taxlaw-2834	404	16	two	two	NUM
taxlaw-2834	404	17	of	of	ADP
taxlaw-2834	404	18	us	we	PRON
taxlaw-2834	404	19	[	[	X
taxlaw-2834	404	20	senators	senator	NOUN
taxlaw-2834	404	21	hatch	hatch	VERB
taxlaw-2834	404	22	and	and	CCONJ
taxlaw-2834	404	23	wyden	wyden	PROPN
taxlaw-2834	404	24	]	]	PUNCT
taxlaw-2834	404	25	certainly	certainly	ADV
taxlaw-2834	404	26	agree	agree	VERB
taxlaw-2834	404	27	that	that	SCONJ
taxlaw-2834	404	28	there	there	PRON
taxlaw-2834	404	29	is	be	VERB
taxlaw-2834	404	30	evidence	evidence	NOUN
taxlaw-2834	404	31	of	of	ADP
taxlaw-2834	404	32	vast	vast	ADJ
taxlaw-2834	404	33	bureaucratic	bureaucratic	ADJ
taxlaw-2834	404	34	bumbling	bumbling	NOUN
taxlaw-2834	404	35	at	at	ADP
taxlaw-2834	404	36	the	the	DET
taxlaw-2834	404	37	irs	irs	PROPN
taxlaw-2834	404	38	.	.	PUNCT
taxlaw-2834	405	1	”101	”101	PROPN
taxlaw-2834	405	2	as	as	ADV
taxlaw-2834	405	3	damaging	damaging	ADJ
taxlaw-2834	405	4	as	as	SCONJ
taxlaw-2834	405	5	that	that	DET
taxlaw-2834	405	6	saga	saga	NOUN
taxlaw-2834	405	7	was	be	AUX
taxlaw-2834	405	8	,	,	PUNCT
taxlaw-2834	405	9	it	it	PRON
taxlaw-2834	405	10	has	have	AUX
taxlaw-2834	405	11	had	have	VERB
taxlaw-2834	405	12	company	company	NOUN
taxlaw-2834	405	13	.	.	PUNCT
taxlaw-2834	406	1	for	for	ADP
taxlaw-2834	406	2	example	example	NOUN
taxlaw-2834	406	3	,	,	PUNCT
taxlaw-2834	406	4	in	in	ADP
taxlaw-2834	406	5	any	any	DET
taxlaw-2834	406	6	organization	organization	NOUN
taxlaw-2834	406	7	of	of	ADP
taxlaw-2834	406	8	size	size	NOUN
taxlaw-2834	406	9	,	,	PUNCT
taxlaw-2834	406	10	some	some	DET
taxlaw-2834	406	11	employees	employee	NOUN
taxlaw-2834	406	12	will	will	AUX
taxlaw-2834	406	13	violate	violate	VERB
taxlaw-2834	406	14	the	the	DET
taxlaw-2834	406	15	rules	rule	NOUN
taxlaw-2834	406	16	or	or	CCONJ
taxlaw-2834	406	17	even	even	ADV
taxlaw-2834	406	18	break	break	VERB
taxlaw-2834	406	19	the	the	DET
taxlaw-2834	406	20	law	law	NOUN
taxlaw-2834	406	21	.	.	PUNCT
taxlaw-2834	407	1	the	the	DET
taxlaw-2834	407	2	irs	irs	PROPN
taxlaw-2834	407	3	can	can	AUX
taxlaw-2834	407	4	not	not	PART
taxlaw-2834	407	5	fairly	fairly	ADV
taxlaw-2834	407	6	be	be	AUX
taxlaw-2834	407	7	criticized	criticize	VERB
taxlaw-2834	407	8	for	for	ADP
taxlaw-2834	407	9	human	human	ADJ
taxlaw-2834	407	10	failings	failing	NOUN
taxlaw-2834	407	11	of	of	ADP
taxlaw-2834	407	12	its	its	PRON
taxlaw-2834	407	13	employees	employee	NOUN
taxlaw-2834	407	14	.	.	PUNCT
taxlaw-2834	408	1	it	it	PRON
taxlaw-2834	408	2	can	can	AUX
taxlaw-2834	408	3	,	,	PUNCT
taxlaw-2834	408	4	however	however	ADV
taxlaw-2834	408	5	,	,	PUNCT
taxlaw-2834	408	6	properly	properly	ADV
taxlaw-2834	408	7	be	be	AUX
taxlaw-2834	408	8	taken	take	VERB
taxlaw-2834	408	9	to	to	ADP
taxlaw-2834	408	10	task	task	NOUN
taxlaw-2834	408	11	for	for	ADP
taxlaw-2834	408	12	failing	fail	VERB
taxlaw-2834	408	13	to	to	PART
taxlaw-2834	408	14	properly	properly	ADV
taxlaw-2834	408	15	discipline	discipline	VERB
taxlaw-2834	408	16	miscreant	miscreant	ADJ
taxlaw-2834	408	17	employees	employee	NOUN
taxlaw-2834	408	18	.	.	PUNCT
taxlaw-2834	409	1	yet	yet	ADV
taxlaw-2834	409	2	,	,	PUNCT
taxlaw-2834	409	3	“	"	PUNCT
taxlaw-2834	409	4	[	[	X
taxlaw-2834	409	5	i]n	i]n	PRON
taxlaw-2834	409	6	recent	recent	ADJ
taxlaw-2834	409	7	years	year	NOUN
taxlaw-2834	409	8	,	,	PUNCT
taxlaw-2834	409	9	the	the	DET
taxlaw-2834	409	10	irs	irs	PROPN
taxlaw-2834	409	11	has	have	AUX
taxlaw-2834	409	12	paid	pay	VERB
taxlaw-2834	409	13	millions	million	NOUN
taxlaw-2834	409	14	of	of	ADP
taxlaw-2834	409	15	dollars	dollar	NOUN
taxlaw-2834	409	16	in	in	ADP
taxlaw-2834	409	17	bonuses	bonus	NOUN
taxlaw-2834	409	18	and	and	CCONJ
taxlaw-2834	409	19	given	give	VERB
taxlaw-2834	409	20	tens	ten	NOUN
taxlaw-2834	409	21	of	of	ADP
taxlaw-2834	409	22	thousands	thousand	NOUN
taxlaw-2834	409	23	of	of	ADP
taxlaw-2834	409	24	paid	pay	VERB
taxlaw-2834	409	25	vacation	vacation	NOUN
taxlaw-2834	409	26	hours	hour	NOUN
taxlaw-2834	409	27	to	to	ADP
taxlaw-2834	409	28	employees	employee	NOUN
taxlaw-2834	409	29	with	with	ADP
taxlaw-2834	409	30	recently	recently	ADV
taxlaw-2834	409	31	substantiated	substantiate	VERB
taxlaw-2834	409	32	conduct	conduct	NOUN
taxlaw-2834	409	33	issues	issue	NOUN
taxlaw-2834	409	34	and	and	CCONJ
taxlaw-2834	409	35	disciplinary	disciplinary	ADJ
taxlaw-2834	409	36	actions	action	NOUN
taxlaw-2834	409	37	,	,	PUNCT
taxlaw-2834	409	38	including	include	VERB
taxlaw-2834	409	39	bonuses	bonus	NOUN
taxlaw-2834	409	40	to	to	ADP
taxlaw-2834	409	41	1,100	1,100	NUM
taxlaw-2834	409	42	employees	employee	NOUN
taxlaw-2834	409	43	owing	owe	VERB
taxlaw-2834	409	44	back	back	ADV
taxlaw-2834	409	45	taxes	taxis	NOUN
taxlaw-2834	409	46	.	.	PUNCT
taxlaw-2834	410	1	”102	”102	PROPN
taxlaw-2834	411	1	in	in	ADP
taxlaw-2834	411	2	addition	addition	NOUN
taxlaw-2834	411	3	,	,	PUNCT
taxlaw-2834	411	4	the	the	DET
taxlaw-2834	411	5	irs	irs	PROPN
taxlaw-2834	411	6	has	have	AUX
taxlaw-2834	411	7	rehired	rehire	VERB
taxlaw-2834	411	8	hundreds	hundred	NOUN
taxlaw-2834	411	9	of	of	ADP
taxlaw-2834	411	10	seasonal	seasonal	ADJ
taxlaw-2834	411	11	employees	employee	NOUN
taxlaw-2834	411	12	despite	despite	SCONJ
taxlaw-2834	411	13	their	their	PRON
taxlaw-2834	411	14	prior	prior	ADJ
taxlaw-2834	411	15	misconduct	misconduct	NOUN
taxlaw-2834	411	16	,	,	PUNCT
taxlaw-2834	411	17	including	include	VERB
taxlaw-2834	411	18	96	96	NUM
taxlaw-2834	411	19	seven	seven	NUM
taxlaw-2834	411	20	commissioners	commissioner	NOUN
taxlaw-2834	411	21	letter	letter	NOUN
taxlaw-2834	411	22	,	,	PUNCT
taxlaw-2834	411	23	supra	supra	PROPN
taxlaw-2834	411	24	note	note	NOUN
taxlaw-2834	411	25	14	14	NUM
taxlaw-2834	411	26	,	,	PUNCT
taxlaw-2834	411	27	at	at	ADP
taxlaw-2834	411	28	5	5	NUM
taxlaw-2834	411	29	-	-	SYM
taxlaw-2834	411	30	6	6	NUM
taxlaw-2834	411	31	.	.	NUM
taxlaw-2834	411	32	97	97	NUM
taxlaw-2834	411	33	see	see	ADJ
taxlaw-2834	411	34	i.r.c	i.r.c	NOUN
taxlaw-2834	411	35	.	.	PUNCT
taxlaw-2834	412	1	§	§	PROPN
taxlaw-2834	412	2	501(c)(4	501(c)(4	NUM
taxlaw-2834	412	3	)	)	PUNCT
taxlaw-2834	412	4	.	.	PUNCT
taxlaw-2834	413	1	98	98	NUM
taxlaw-2834	413	2	for	for	ADP
taxlaw-2834	413	3	detailed	detailed	ADJ
taxlaw-2834	413	4	discussion	discussion	NOUN
taxlaw-2834	413	5	of	of	ADP
taxlaw-2834	413	6	the	the	DET
taxlaw-2834	413	7	controversy	controversy	NOUN
taxlaw-2834	413	8	,	,	PUNCT
taxlaw-2834	413	9	see	see	VERB
taxlaw-2834	413	10	leandra	leandra	PROPN
taxlaw-2834	413	11	lederman	lederman	PROPN
taxlaw-2834	413	12	,	,	PUNCT
taxlaw-2834	413	13	irs	irs	PROPN
taxlaw-2834	413	14	reform	reform	NOUN
taxlaw-2834	413	15	:	:	PUNCT
taxlaw-2834	413	16	politics	politic	NOUN
taxlaw-2834	413	17	as	as	ADP
taxlaw-2834	413	18	usual	usual	ADJ
taxlaw-2834	413	19	?	?	PUNCT
taxlaw-2834	413	20	,	,	PUNCT
taxlaw-2834	413	21	7	7	NUM
taxlaw-2834	413	22	colum	colum	NOUN
taxlaw-2834	413	23	.	.	PUNCT
taxlaw-2834	414	1	j.	j.	PROPN
taxlaw-2834	414	2	tax	tax	PROPN
taxlaw-2834	414	3	l.	l.	PROPN
taxlaw-2834	414	4	36	36	NUM
taxlaw-2834	414	5	(	(	PUNCT
taxlaw-2834	414	6	2016	2016	NUM
taxlaw-2834	414	7	)	)	PUNCT
taxlaw-2834	414	8	.	.	PUNCT
taxlaw-2834	415	1	99	99	NUM
taxlaw-2834	416	1	“	"	PUNCT
taxlaw-2834	416	2	the	the	DET
taxlaw-2834	416	3	agency	agency	NOUN
taxlaw-2834	416	4	’s	’s	PART
taxlaw-2834	416	5	performance	performance	NOUN
taxlaw-2834	416	6	during	during	ADP
taxlaw-2834	416	7	the	the	DET
taxlaw-2834	416	8	tea	tea	NOUN
taxlaw-2834	416	9	party	party	NOUN
taxlaw-2834	416	10	scandal	scandal	NOUN
taxlaw-2834	416	11	has	have	AUX
taxlaw-2834	416	12	been	be	AUX
taxlaw-2834	416	13	defensive	defensive	ADJ
taxlaw-2834	416	14	,	,	PUNCT
taxlaw-2834	416	15	dilatory	dilatory	ADJ
taxlaw-2834	416	16	,	,	PUNCT
taxlaw-2834	416	17	and	and	CCONJ
taxlaw-2834	416	18	less	less	ADJ
taxlaw-2834	416	19	than	than	ADP
taxlaw-2834	416	20	fully	fully	ADV
taxlaw-2834	416	21	honest	honest	ADJ
taxlaw-2834	416	22	.	.	PUNCT
taxlaw-2834	416	23	”	"	PUNCT
taxlaw-2834	417	1	joseph	joseph	PROPN
taxlaw-2834	417	2	j.	j.	PROPN
taxlaw-2834	417	3	thorndike	thorndike	PROPN
taxlaw-2834	417	4	,	,	PUNCT
taxlaw-2834	417	5	stop	stop	VERB
taxlaw-2834	417	6	blaming	blame	VERB
taxlaw-2834	417	7	the	the	DET
taxlaw-2834	417	8	irs	irs	PROPN
taxlaw-2834	417	9	for	for	ADP
taxlaw-2834	417	10	problems	problem	NOUN
taxlaw-2834	417	11	it	it	PRON
taxlaw-2834	417	12	did	do	AUX
taxlaw-2834	417	13	n’t	not	PART
taxlaw-2834	417	14	create	create	VERB
taxlaw-2834	417	15	,	,	PUNCT
taxlaw-2834	417	16	tax	tax	NOUN
taxlaw-2834	417	17	notes	note	NOUN
taxlaw-2834	417	18	,	,	PUNCT
taxlaw-2834	417	19	at	at	ADP
taxlaw-2834	417	20	115	115	NUM
taxlaw-2834	417	21	(	(	PUNCT
taxlaw-2834	417	22	july	july	PROPN
taxlaw-2834	417	23	14	14	NUM
taxlaw-2834	417	24	,	,	PUNCT
taxlaw-2834	417	25	2014	2014	NUM
taxlaw-2834	417	26	)	)	PUNCT
taxlaw-2834	417	27	.	.	PUNCT
taxlaw-2834	418	1	100	100	NUM
taxlaw-2834	418	2	quoted	quote	VERB
taxlaw-2834	418	3	in	in	ADP
taxlaw-2834	418	4	committee	committee	NOUN
taxlaw-2834	418	5	press	press	NOUN
taxlaw-2834	418	6	release	release	NOUN
taxlaw-2834	418	7	,	,	PUNCT
taxlaw-2834	418	8	finance	finance	NOUN
taxlaw-2834	418	9	committee	committee	NOUN
taxlaw-2834	418	10	releases	release	VERB
taxlaw-2834	418	11	bipartisan	bipartisan	ADJ
taxlaw-2834	418	12	irs	irs	PROPN
taxlaw-2834	418	13	report	report	NOUN
taxlaw-2834	418	14	2	2	NUM
taxlaw-2834	418	15	(	(	PUNCT
taxlaw-2834	418	16	aug	aug	PROPN
taxlaw-2834	418	17	.	.	PROPN
taxlaw-2834	418	18	5	5	NUM
taxlaw-2834	418	19	,	,	PUNCT
taxlaw-2834	418	20	2015	2015	NUM
taxlaw-2834	418	21	)	)	PUNCT
taxlaw-2834	418	22	(	(	PUNCT
taxlaw-2834	418	23	on	on	ADP
taxlaw-2834	418	24	file	file	NOUN
taxlaw-2834	418	25	with	with	ADP
taxlaw-2834	418	26	author	author	NOUN
taxlaw-2834	418	27	)	)	PUNCT
taxlaw-2834	418	28	.	.	PUNCT
taxlaw-2834	419	1	101	101	NUM
taxlaw-2834	419	2	wyden	wyden	PROPN
taxlaw-2834	419	3	floor	floor	NOUN
taxlaw-2834	419	4	statement	statement	NOUN
taxlaw-2834	419	5	on	on	ADP
taxlaw-2834	419	6	finance	finance	NOUN
taxlaw-2834	419	7	committee	committee	NOUN
taxlaw-2834	419	8	investigation	investigation	NOUN
taxlaw-2834	419	9	of	of	ADP
taxlaw-2834	419	10	irs	irs	PROPN
taxlaw-2834	419	11	handling	handling	NOUN
taxlaw-2834	419	12	of	of	ADP
taxlaw-2834	419	13	applications	application	NOUN
taxlaw-2834	419	14	for	for	ADP
taxlaw-2834	419	15	tax	tax	NOUN
taxlaw-2834	419	16	-	-	PUNCT
taxlaw-2834	419	17	exempt	exempt	ADJ
taxlaw-2834	419	18	status	status	NOUN
taxlaw-2834	419	19	,	,	PUNCT
taxlaw-2834	419	20	at	at	ADP
taxlaw-2834	419	21	2	2	NUM
taxlaw-2834	419	22	(	(	PUNCT
taxlaw-2834	419	23	aug	aug	PROPN
taxlaw-2834	419	24	.	.	PROPN
taxlaw-2834	419	25	5	5	NUM
taxlaw-2834	419	26	,	,	PUNCT
taxlaw-2834	419	27	2015	2015	NUM
taxlaw-2834	419	28	)	)	PUNCT
taxlaw-2834	419	29	(	(	PUNCT
taxlaw-2834	419	30	on	on	ADP
taxlaw-2834	419	31	file	file	NOUN
taxlaw-2834	419	32	with	with	ADP
taxlaw-2834	419	33	author	author	NOUN
taxlaw-2834	419	34	)	)	PUNCT
taxlaw-2834	419	35	.	.	PUNCT
taxlaw-2834	420	1	102	102	NUM
taxlaw-2834	420	2	letter	letter	NOUN
taxlaw-2834	420	3	from	from	ADP
taxlaw-2834	420	4	senator	senator	PROPN
taxlaw-2834	420	5	orrin	orrin	PROPN
taxlaw-2834	420	6	hatch	hatch	PROPN
taxlaw-2834	420	7	to	to	ADP
taxlaw-2834	420	8	john	john	PROPN
taxlaw-2834	420	9	koskinen	koskinen	PROPN
taxlaw-2834	420	10	(	(	PUNCT
taxlaw-2834	420	11	jan	jan	PROPN
taxlaw-2834	420	12	.	.	PROPN
taxlaw-2834	420	13	29	29	NUM
taxlaw-2834	420	14	,	,	PUNCT
taxlaw-2834	420	15	2015	2015	NUM
taxlaw-2834	420	16	)	)	PUNCT
taxlaw-2834	420	17	(	(	PUNCT
taxlaw-2834	420	18	on	on	ADP
taxlaw-2834	420	19	file	file	NOUN
taxlaw-2834	420	20	with	with	ADP
taxlaw-2834	420	21	author	author	NOUN
taxlaw-2834	420	22	)	)	PUNCT
taxlaw-2834	420	23	.	.	PUNCT
taxlaw-2834	421	1	2016	2016	NUM
taxlaw-2834	421	2	]	]	PUNCT
taxlaw-2834	421	3	the	the	DET
taxlaw-2834	421	4	future	future	NOUN
taxlaw-2834	421	5	of	of	ADP
taxlaw-2834	421	6	american	american	PROPN
taxlaw-2834	421	7	tax	tax	PROPN
taxlaw-2834	421	8	administration	administration	NOUN
taxlaw-2834	421	9	21	21	NUM
taxlaw-2834	421	10	willfully	willfully	ADV
taxlaw-2834	421	11	failing	fail	VERB
taxlaw-2834	421	12	to	to	PART
taxlaw-2834	421	13	file	file	VERB
taxlaw-2834	421	14	their	their	PRON
taxlaw-2834	421	15	own	own	ADJ
taxlaw-2834	421	16	returns	return	NOUN
taxlaw-2834	421	17	,	,	PUNCT
taxlaw-2834	421	18	gaining	gain	VERB
taxlaw-2834	421	19	unauthorized	unauthorized	ADJ
taxlaw-2834	421	20	access	access	NOUN
taxlaw-2834	421	21	to	to	ADP
taxlaw-2834	421	22	taxpayer	taxpayer	NOUN
taxlaw-2834	421	23	information	information	NOUN
taxlaw-2834	421	24	,	,	PUNCT
taxlaw-2834	421	25	falsifying	falsify	VERB
taxlaw-2834	421	26	official	official	ADJ
taxlaw-2834	421	27	forms	form	NOUN
taxlaw-2834	421	28	,	,	PUNCT
taxlaw-2834	421	29	and	and	CCONJ
taxlaw-2834	421	30	misusing	misuse	VERB
taxlaw-2834	421	31	irs	irs	PROPN
taxlaw-2834	421	32	property.103	property.103	ADJ
taxlaw-2834	421	33	other	other	ADJ
taxlaw-2834	421	34	irs	irs	PROPN
taxlaw-2834	421	35	failures	failure	NOUN
taxlaw-2834	421	36	have	have	AUX
taxlaw-2834	421	37	included	include	VERB
taxlaw-2834	421	38	:	:	PUNCT
taxlaw-2834	421	39	•	•	ADP
taxlaw-2834	421	40	sending	send	VERB
taxlaw-2834	421	41	incorrect	incorrect	ADJ
taxlaw-2834	421	42	information	information	NOUN
taxlaw-2834	421	43	to	to	ADP
taxlaw-2834	421	44	800,000	800,000	NUM
taxlaw-2834	421	45	taxpayers	taxpayer	NOUN
taxlaw-2834	421	46	as	as	ADP
taxlaw-2834	421	47	to	to	ADP
taxlaw-2834	421	48	aca,104	aca,104	NOUN
taxlaw-2834	421	49	•	•	NUM
taxlaw-2834	421	50	multiple	multiple	ADJ
taxlaw-2834	421	51	examples	example	NOUN
taxlaw-2834	421	52	of	of	ADP
taxlaw-2834	421	53	waste	waste	NOUN
taxlaw-2834	421	54	in	in	ADP
taxlaw-2834	421	55	irs	irs	PROPN
taxlaw-2834	421	56	conferences	conference	NOUN
taxlaw-2834	421	57	and	and	CCONJ
taxlaw-2834	421	58	training	training	NOUN
taxlaw-2834	421	59	programs,105	programs,105	NOUN
taxlaw-2834	421	60	•	•	NUM
taxlaw-2834	421	61	paying	pay	VERB
taxlaw-2834	421	62	millions	million	NOUN
taxlaw-2834	421	63	to	to	ADP
taxlaw-2834	421	64	contractors	contractor	NOUN
taxlaw-2834	421	65	who	who	PRON
taxlaw-2834	421	66	have	have	AUX
taxlaw-2834	421	67	failed	fail	VERB
taxlaw-2834	421	68	to	to	PART
taxlaw-2834	421	69	pay	pay	VERB
taxlaw-2834	421	70	large	large	ADJ
taxlaw-2834	421	71	tax	tax	NOUN
taxlaw-2834	421	72	debts	debt	NOUN
taxlaw-2834	421	73	they	they	PRON
taxlaw-2834	421	74	owe	owe	VERB
taxlaw-2834	421	75	to	to	ADP
taxlaw-2834	421	76	the	the	DET
taxlaw-2834	421	77	federal	federal	ADJ
taxlaw-2834	421	78	government,106	government,106	PROPN
taxlaw-2834	421	79	and	and	CCONJ
taxlaw-2834	421	80	•	•	NOUN
taxlaw-2834	421	81	failing	fail	VERB
taxlaw-2834	421	82	to	to	PART
taxlaw-2834	421	83	effectively	effectively	ADV
taxlaw-2834	421	84	monitor	monitor	VERB
taxlaw-2834	421	85	claims	claim	NOUN
taxlaw-2834	421	86	for	for	ADP
taxlaw-2834	421	87	deductions	deduction	NOUN
taxlaw-2834	421	88	and	and	CCONJ
taxlaw-2834	421	89	credits	credit	NOUN
taxlaw-2834	421	90	in	in	ADP
taxlaw-2834	421	91	widely	widely	ADV
taxlaw-2834	421	92	abused	abuse	VERB
taxlaw-2834	421	93	programs.107	programs.107	ADJ
taxlaw-2834	421	94	the	the	DET
taxlaw-2834	421	95	irs	irs	PROPN
taxlaw-2834	421	96	sometimes	sometimes	ADV
taxlaw-2834	421	97	is	be	AUX
taxlaw-2834	421	98	criticized	criticize	VERB
taxlaw-2834	421	99	unjustly	unjustly	ADV
taxlaw-2834	421	100	,	,	PUNCT
taxlaw-2834	421	101	but	but	CCONJ
taxlaw-2834	421	102	“	"	PUNCT
taxlaw-2834	421	103	[	[	X
taxlaw-2834	421	104	i]n	i]n	PRON
taxlaw-2834	421	105	recent	recent	ADJ
taxlaw-2834	421	106	years	year	NOUN
taxlaw-2834	421	107	,	,	PUNCT
taxlaw-2834	421	108	its	its	PRON
taxlaw-2834	421	109	list	list	NOUN
taxlaw-2834	421	110	of	of	ADP
taxlaw-2834	421	111	failures	failure	NOUN
taxlaw-2834	421	112	and	and	CCONJ
taxlaw-2834	421	113	transgressions	transgression	NOUN
taxlaw-2834	421	114	is	be	AUX
taxlaw-2834	421	115	long	long	ADJ
taxlaw-2834	421	116	and	and	CCONJ
taxlaw-2834	421	117	serious	serious	ADJ
taxlaw-2834	421	118	.	.	PUNCT
taxlaw-2834	422	1	”108	”108	PROPN
taxlaw-2834	422	2	commissioner	commissioner	PROPN
taxlaw-2834	422	3	koskinen	koskinen	PROPN
taxlaw-2834	422	4	acknowledged	acknowledge	VERB
taxlaw-2834	422	5	that	that	SCONJ
taxlaw-2834	422	6	“	"	PUNCT
taxlaw-2834	422	7	there	there	PRON
taxlaw-2834	422	8	has	have	AUX
taxlaw-2834	422	9	been	be	AUX
taxlaw-2834	422	10	a	a	DET
taxlaw-2834	422	11	loss	loss	NOUN
taxlaw-2834	422	12	of	of	ADP
taxlaw-2834	422	13	confidence	confidence	NOUN
taxlaw-2834	422	14	among	among	ADP
taxlaw-2834	422	15	taxpayers	taxpayer	NOUN
taxlaw-2834	422	16	and	and	CCONJ
taxlaw-2834	422	17	particularly	particularly	ADV
taxlaw-2834	422	18	within	within	ADP
taxlaw-2834	422	19	congress	congress	PROPN
taxlaw-2834	422	20	in	in	ADP
taxlaw-2834	422	21	regard	regard	NOUN
taxlaw-2834	422	22	to	to	ADP
taxlaw-2834	422	23	the	the	DET
taxlaw-2834	422	24	way	way	NOUN
taxlaw-2834	422	25	we	we	PRON
taxlaw-2834	422	26	manage	manage	VERB
taxlaw-2834	422	27	operations	operation	NOUN
taxlaw-2834	422	28	.	.	PUNCT
taxlaw-2834	423	1	”109	”109	VERB
taxlaw-2834	423	2	when	when	SCONJ
taxlaw-2834	423	3	an	an	DET
taxlaw-2834	423	4	agency	agency	NOUN
taxlaw-2834	423	5	performs	perform	VERB
taxlaw-2834	423	6	badly	badly	ADV
taxlaw-2834	423	7	and	and	CCONJ
taxlaw-2834	423	8	the	the	DET
taxlaw-2834	423	9	administration	administration	NOUN
taxlaw-2834	423	10	fails	fail	VERB
taxlaw-2834	423	11	to	to	PART
taxlaw-2834	423	12	impose	impose	VERB
taxlaw-2834	423	13	the	the	DET
taxlaw-2834	423	14	appropriate	appropriate	ADJ
taxlaw-2834	423	15	corrections	correction	NOUN
taxlaw-2834	423	16	,	,	PUNCT
taxlaw-2834	423	17	the	the	DET
taxlaw-2834	423	18	most	most	ADV
taxlaw-2834	423	19	important	important	ADJ
taxlaw-2834	423	20	tool	tool	NOUN
taxlaw-2834	423	21	available	available	ADJ
taxlaw-2834	423	22	to	to	ADP
taxlaw-2834	423	23	congress	congress	PROPN
taxlaw-2834	423	24	is	be	AUX
taxlaw-2834	423	25	the	the	DET
taxlaw-2834	423	26	power	power	NOUN
taxlaw-2834	423	27	of	of	ADP
taxlaw-2834	423	28	the	the	DET
taxlaw-2834	423	29	purse	purse	NOUN
taxlaw-2834	423	30	.	.	PUNCT
taxlaw-2834	424	1	it	it	PRON
taxlaw-2834	424	2	was	be	AUX
taxlaw-2834	424	3	in	in	ADP
taxlaw-2834	424	4	the	the	DET
taxlaw-2834	424	5	exercise	exercise	NOUN
taxlaw-2834	424	6	of	of	ADP
taxlaw-2834	424	7	that	that	DET
taxlaw-2834	424	8	constitutional	constitutional	ADJ
taxlaw-2834	424	9	authority110	authority110	PROPN
taxlaw-2834	424	10	that	that	SCONJ
taxlaw-2834	424	11	congress	congress	PROPN
taxlaw-2834	424	12	says	say	VERB
taxlaw-2834	424	13	it	it	PRON
taxlaw-2834	424	14	acted	act	VERB
taxlaw-2834	424	15	to	to	PART
taxlaw-2834	424	16	rein	rein	VERB
taxlaw-2834	424	17	in	in	ADP
taxlaw-2834	424	18	irs	irs	PROPN
taxlaw-2834	424	19	abuses.111	abuses.111	NOUN
taxlaw-2834	424	20	one	one	PRON
taxlaw-2834	424	21	may	may	AUX
taxlaw-2834	424	22	fairly	fairly	ADV
taxlaw-2834	424	23	ask	ask	VERB
taxlaw-2834	424	24	whether	whether	SCONJ
taxlaw-2834	424	25	congress	congress	PROPN
taxlaw-2834	424	26	’	'	PUNCT
taxlaw-2834	424	27	parsimony	parsimony	NOUN
taxlaw-2834	424	28	was	be	AUX
taxlaw-2834	424	29	proportional	proportional	ADJ
taxlaw-2834	424	30	to	to	ADP
taxlaw-2834	424	31	the	the	DET
taxlaw-2834	424	32	irs	irs	PROPN
taxlaw-2834	424	33	’s	’s	PART
taxlaw-2834	424	34	derelictions	dereliction	NOUN
taxlaw-2834	424	35	.	.	PUNCT
taxlaw-2834	425	1	the	the	DET
taxlaw-2834	425	2	harms	harm	NOUN
taxlaw-2834	425	3	described	describe	VERB
taxlaw-2834	425	4	in	in	ADP
taxlaw-2834	425	5	part	part	NOUN
taxlaw-2834	425	6	i	i	PRON
taxlaw-2834	425	7	may	may	AUX
taxlaw-2834	425	8	involve	involve	VERB
taxlaw-2834	425	9	too	too	ADV
taxlaw-2834	425	10	much	much	ADJ
taxlaw-2834	425	11	pain	pain	NOUN
taxlaw-2834	425	12	for	for	ADP
taxlaw-2834	425	13	too	too	ADV
taxlaw-2834	425	14	little	little	ADJ
taxlaw-2834	425	15	gain	gain	NOUN
taxlaw-2834	425	16	.	.	PUNCT
taxlaw-2834	426	1	103	103	NUM
taxlaw-2834	426	2	treasury	treasury	NOUN
taxlaw-2834	426	3	inspector	inspector	NOUN
taxlaw-2834	426	4	general	general	NOUN
taxlaw-2834	426	5	for	for	ADP
taxlaw-2834	426	6	tax	tax	NOUN
taxlaw-2834	426	7	administration	administration	NOUN
taxlaw-2834	426	8	,	,	PUNCT
taxlaw-2834	426	9	additional	additional	ADJ
taxlaw-2834	426	10	consideration	consideration	NOUN
taxlaw-2834	426	11	of	of	ADP
taxlaw-2834	426	12	prior	prior	ADJ
taxlaw-2834	426	13	conduct	conduct	NOUN
taxlaw-2834	426	14	and	and	CCONJ
taxlaw-2834	426	15	performance	performance	NOUN
taxlaw-2834	426	16	issues	issue	NOUN
taxlaw-2834	426	17	is	be	AUX
taxlaw-2834	426	18	needed	need	VERB
taxlaw-2834	426	19	when	when	SCONJ
taxlaw-2834	426	20	hiring	hire	VERB
taxlaw-2834	426	21	former	former	ADJ
taxlaw-2834	426	22	employees	employee	NOUN
taxlaw-2834	426	23	(	(	PUNCT
taxlaw-2834	426	24	feb	feb	PROPN
taxlaw-2834	426	25	.	.	PROPN
taxlaw-2834	426	26	5	5	NUM
taxlaw-2834	426	27	,	,	PUNCT
taxlaw-2834	426	28	2015	2015	NUM
taxlaw-2834	426	29	)	)	PUNCT
taxlaw-2834	426	30	.	.	PUNCT
taxlaw-2834	427	1	104	104	NUM
taxlaw-2834	427	2	see	see	VERB
taxlaw-2834	427	3	,	,	PUNCT
taxlaw-2834	427	4	e.g.	e.g.	ADV
taxlaw-2834	427	5	,	,	PUNCT
taxlaw-2834	427	6	peter	peter	PROPN
taxlaw-2834	427	7	sullivan	sullivan	PROPN
taxlaw-2834	427	8	&	&	CCONJ
taxlaw-2834	427	9	sarah	sarah	PROPN
taxlaw-2834	427	10	ferris	ferris	PROPN
taxlaw-2834	427	11	,	,	PUNCT
taxlaw-2834	427	12	feds	fed	NOUN
taxlaw-2834	427	13	sent	send	VERB
taxlaw-2834	427	14	incorrect	incorrect	ADJ
taxlaw-2834	427	15	tax	tax	NOUN
taxlaw-2834	427	16	information	information	NOUN
taxlaw-2834	427	17	to	to	ADP
taxlaw-2834	427	18	people	people	NOUN
taxlaw-2834	427	19	on	on	ADP
taxlaw-2834	427	20	obamacare	obamacare	PROPN
taxlaw-2834	427	21	,	,	PUNCT
taxlaw-2834	427	22	the	the	DET
taxlaw-2834	427	23	hill	hill	NOUN
taxlaw-2834	427	24	(	(	PUNCT
taxlaw-2834	427	25	feb	feb	PROPN
taxlaw-2834	427	26	.	.	PROPN
taxlaw-2834	427	27	20	20	NUM
taxlaw-2834	427	28	,	,	PUNCT
taxlaw-2834	427	29	2015	2015	NUM
taxlaw-2834	427	30	)	)	PUNCT
taxlaw-2834	427	31	,	,	PUNCT
taxlaw-2834	427	32	http://thehill.com/policy/healthcare/233315-incorrect-taxinformation-sent-to-800000-people-on-obamacare	http://thehill.com/policy/healthcare/233315-incorrect-taxinformation-sent-to-800000-people-on-obamacare	VERB
taxlaw-2834	427	33	[	[	X
taxlaw-2834	427	34	https://perma.cc/da3b-pjhj	https://perma.cc/da3b-pjhj	X
taxlaw-2834	427	35	]	]	X
taxlaw-2834	427	36	.	.	PUNCT
taxlaw-2834	428	1	105	105	NUM
taxlaw-2834	428	2	see	see	VERB
taxlaw-2834	428	3	,	,	PUNCT
taxlaw-2834	428	4	e.g.	e.g.	ADV
taxlaw-2834	428	5	,	,	PUNCT
taxlaw-2834	428	6	prepared	prepared	ADJ
taxlaw-2834	428	7	remarks	remark	NOUN
taxlaw-2834	428	8	of	of	ADP
taxlaw-2834	428	9	danny	danny	PROPN
taxlaw-2834	428	10	werfel	werfel	NOUN
taxlaw-2834	428	11	,	,	PUNCT
taxlaw-2834	428	12	principal	principal	ADJ
taxlaw-2834	428	13	deputy	deputy	NOUN
taxlaw-2834	428	14	commissioner	commissioner	NOUN
taxlaw-2834	428	15	,	,	PUNCT
taxlaw-2834	428	16	before	before	ADP
taxlaw-2834	428	17	the	the	DET
taxlaw-2834	428	18	2013	2013	NUM
taxlaw-2834	428	19	irs	irs	PROPN
taxlaw-2834	428	20	nationwide	nationwide	ADJ
taxlaw-2834	428	21	tax	tax	NOUN
taxlaw-2834	428	22	forum	forum	PROPN
taxlaw-2834	428	23	,	,	PUNCT
taxlaw-2834	428	24	at	at	ADP
taxlaw-2834	428	25	4	4	NUM
taxlaw-2834	428	26	(	(	PUNCT
taxlaw-2834	428	27	july	july	PROPN
taxlaw-2834	428	28	30	30	NUM
taxlaw-2834	428	29	,	,	PUNCT
taxlaw-2834	428	30	2013	2013	NUM
taxlaw-2834	428	31	)	)	PUNCT
taxlaw-2834	428	32	(	(	PUNCT
taxlaw-2834	428	33	on	on	ADP
taxlaw-2834	428	34	file	file	NOUN
taxlaw-2834	428	35	with	with	ADP
taxlaw-2834	428	36	author	author	NOUN
taxlaw-2834	428	37	)	)	PUNCT
taxlaw-2834	428	38	.	.	PUNCT
taxlaw-2834	429	1	106	106	NUM
taxlaw-2834	429	2	see	see	VERB
taxlaw-2834	429	3	,	,	PUNCT
taxlaw-2834	429	4	e.g.	e.g.	ADV
taxlaw-2834	429	5	,	,	PUNCT
taxlaw-2834	429	6	stephen	stephen	PROPN
taxlaw-2834	429	7	dinan	dinan	PROPN
taxlaw-2834	429	8	,	,	PUNCT
taxlaw-2834	429	9	irs	irs	PROPN
taxlaw-2834	429	10	breaking	break	VERB
taxlaw-2834	429	11	federal	federal	ADJ
taxlaw-2834	429	12	law	law	NOUN
taxlaw-2834	429	13	in	in	ADP
taxlaw-2834	429	14	paying	pay	VERB
taxlaw-2834	429	15	contracts	contract	NOUN
taxlaw-2834	429	16	to	to	ADP
taxlaw-2834	429	17	tax	tax	NOUN
taxlaw-2834	429	18	cheats	cheat	NOUN
taxlaw-2834	429	19	:	:	PUNCT
taxlaw-2834	429	20	audit	audit	NOUN
taxlaw-2834	429	21	,	,	PUNCT
taxlaw-2834	429	22	wash	wash	NOUN
taxlaw-2834	429	23	.	.	PUNCT
taxlaw-2834	430	1	times	times	PROPN
taxlaw-2834	430	2	(	(	PUNCT
taxlaw-2834	430	3	june	june	PROPN
taxlaw-2834	430	4	24	24	NUM
taxlaw-2834	430	5	,	,	PUNCT
taxlaw-2834	430	6	2015	2015	NUM
taxlaw-2834	430	7	)	)	PUNCT
taxlaw-2834	430	8	,	,	PUNCT
taxlaw-2834	430	9	http://www.washingtontimes.com/news/2015/jun/24/irs-breaks-federal-lawpaying-contracts-tax-cheats/?page=all	http://www.washingtontimes.com/news/2015/jun/24/irs-breaks-federal-lawpaying-contracts-tax-cheats/?page=all	X
taxlaw-2834	431	1	[	[	X
taxlaw-2834	431	2	https://perma.cc/8eb5-7jtz	https://perma.cc/8eb5-7jtz	X
taxlaw-2834	431	3	]	]	X
taxlaw-2834	431	4	.	.	PUNCT
taxlaw-2834	432	1	107	107	NUM
taxlaw-2834	432	2	see	see	VERB
taxlaw-2834	432	3	,	,	PUNCT
taxlaw-2834	432	4	e.g.	e.g.	ADV
taxlaw-2834	432	5	,	,	PUNCT
taxlaw-2834	432	6	hadley	hadley	PROPN
taxlaw-2834	432	7	malcolm	malcolm	PROPN
taxlaw-2834	432	8	,	,	PUNCT
taxlaw-2834	432	9	irs	irs	PROPN
taxlaw-2834	432	10	flubs	flub	NOUN
taxlaw-2834	432	11	$	$	SYM
taxlaw-2834	432	12	5.6b	5.6b	NUM
taxlaw-2834	432	13	in	in	ADP
taxlaw-2834	432	14	tax	tax	NOUN
taxlaw-2834	432	15	credits	credit	NOUN
taxlaw-2834	432	16	,	,	PUNCT
taxlaw-2834	432	17	usa	usa	PROPN
taxlaw-2834	432	18	today	today	NOUN
taxlaw-2834	432	19	,	,	PUNCT
taxlaw-2834	432	20	may	may	AUX
taxlaw-2834	432	21	6	6	NUM
taxlaw-2834	432	22	,	,	PUNCT
taxlaw-2834	432	23	2015	2015	NUM
taxlaw-2834	432	24	,	,	PUNCT
taxlaw-2834	432	25	at	at	ADP
taxlaw-2834	432	26	5b	5b	NUM
taxlaw-2834	432	27	(	(	PUNCT
taxlaw-2834	432	28	reporting	report	VERB
taxlaw-2834	432	29	a	a	DET
taxlaw-2834	432	30	treasury	treasury	NOUN
taxlaw-2834	432	31	inspector	inspector	NOUN
taxlaw-2834	432	32	general	general	NOUN
taxlaw-2834	432	33	for	for	ADP
taxlaw-2834	432	34	tax	tax	NOUN
taxlaw-2834	432	35	administration	administration	NOUN
taxlaw-2834	432	36	study	study	NOUN
taxlaw-2834	432	37	finding	find	VERB
taxlaw-2834	432	38	that	that	SCONJ
taxlaw-2834	432	39	the	the	DET
taxlaw-2834	432	40	irs	irs	PROPN
taxlaw-2834	432	41	issued	issue	VERB
taxlaw-2834	432	42	more	more	ADJ
taxlaw-2834	432	43	than	than	ADP
taxlaw-2834	432	44	$	$	SYM
taxlaw-2834	432	45	5.6	5.6	NUM
taxlaw-2834	432	46	billion	billion	NUM
taxlaw-2834	432	47	in	in	ADP
taxlaw-2834	432	48	faulty	faulty	ADJ
taxlaw-2834	432	49	education	education	NOUN
taxlaw-2834	432	50	tax	tax	NOUN
taxlaw-2834	432	51	credits	credit	NOUN
taxlaw-2834	432	52	to	to	ADP
taxlaw-2834	432	53	about	about	ADP
taxlaw-2834	432	54	3.6	3.6	NUM
taxlaw-2834	432	55	million	million	NUM
taxlaw-2834	432	56	taxpayers	taxpayer	NOUN
taxlaw-2834	432	57	in	in	ADP
taxlaw-2834	432	58	2013	2013	NUM
taxlaw-2834	432	59	)	)	PUNCT
taxlaw-2834	432	60	.	.	PUNCT
taxlaw-2834	433	1	108	108	NUM
taxlaw-2834	433	2	thorndike	thorndike	PROPN
taxlaw-2834	433	3	,	,	PUNCT
taxlaw-2834	433	4	supra	supra	PROPN
taxlaw-2834	433	5	note	note	PROPN
taxlaw-2834	433	6	99	99	NUM
taxlaw-2834	433	7	,	,	PUNCT
taxlaw-2834	433	8	at	at	ADP
taxlaw-2834	433	9	115	115	NUM
taxlaw-2834	433	10	;	;	PUNCT
taxlaw-2834	433	11	see	see	VERB
taxlaw-2834	433	12	also	also	ADV
taxlaw-2834	433	13	dave	dave	PROPN
taxlaw-2834	433	14	camp	camp	PROPN
taxlaw-2834	433	15	,	,	PUNCT
taxlaw-2834	433	16	former	former	ADJ
taxlaw-2834	433	17	chair	chair	NOUN
taxlaw-2834	433	18	of	of	ADP
taxlaw-2834	433	19	the	the	DET
taxlaw-2834	433	20	house	house	NOUN
taxlaw-2834	433	21	ways	way	NOUN
taxlaw-2834	433	22	and	and	CCONJ
taxlaw-2834	433	23	means	mean	VERB
taxlaw-2834	433	24	committee	committee	NOUN
taxlaw-2834	433	25	,	,	PUNCT
taxlaw-2834	433	26	quoted	quote	VERB
taxlaw-2834	433	27	by	by	ADP
taxlaw-2834	433	28	william	william	PROPN
taxlaw-2834	433	29	hoffman	hoffman	PROPN
taxlaw-2834	433	30	,	,	PUNCT
taxlaw-2834	433	31	koskinen	koskinen	PROPN
taxlaw-2834	433	32	achieving	achieve	VERB
taxlaw-2834	433	33	mixed	mixed	ADJ
taxlaw-2834	433	34	results	result	NOUN
taxlaw-2834	433	35	so	so	ADV
taxlaw-2834	433	36	far	far	ADV
taxlaw-2834	433	37	,	,	PUNCT
taxlaw-2834	433	38	tax	tax	NOUN
taxlaw-2834	433	39	notes	note	NOUN
taxlaw-2834	433	40	,	,	PUNCT
taxlaw-2834	433	41	at	at	ADP
taxlaw-2834	433	42	233	233	NUM
taxlaw-2834	433	43	(	(	PUNCT
taxlaw-2834	433	44	july	july	PROPN
taxlaw-2834	433	45	21	21	NUM
taxlaw-2834	433	46	,	,	PUNCT
taxlaw-2834	433	47	2014	2014	NUM
taxlaw-2834	433	48	)	)	PUNCT
taxlaw-2834	433	49	(	(	PUNCT
taxlaw-2834	433	50	“	"	PUNCT
taxlaw-2834	433	51	since	since	SCONJ
taxlaw-2834	433	52	my	my	PRON
taxlaw-2834	433	53	time	time	NOUN
taxlaw-2834	433	54	in	in	ADP
taxlaw-2834	433	55	congress	congress	PROPN
taxlaw-2834	433	56	,	,	PUNCT
taxlaw-2834	433	57	i	i	PRON
taxlaw-2834	433	58	have	have	AUX
taxlaw-2834	433	59	never	never	ADV
taxlaw-2834	433	60	seen	see	VERB
taxlaw-2834	433	61	an	an	DET
taxlaw-2834	433	62	irs	irs	PROPN
taxlaw-2834	433	63	so	so	ADV
taxlaw-2834	433	64	broken	broken	ADJ
taxlaw-2834	433	65	.	.	PUNCT
taxlaw-2834	433	66	”	"	PUNCT
taxlaw-2834	433	67	)	)	PUNCT
taxlaw-2834	433	68	109	109	NUM
taxlaw-2834	433	69	written	write	VERB
taxlaw-2834	433	70	testimony	testimony	NOUN
taxlaw-2834	433	71	of	of	ADP
taxlaw-2834	433	72	john	john	PROPN
taxlaw-2834	433	73	a.	a.	PROPN
taxlaw-2834	433	74	koskinen	koskinen	PROPN
taxlaw-2834	433	75	,	,	PUNCT
taxlaw-2834	433	76	commissioner	commissioner	NOUN
taxlaw-2834	433	77	,	,	PUNCT
taxlaw-2834	433	78	internal	internal	ADJ
taxlaw-2834	433	79	revenue	revenue	NOUN
taxlaw-2834	433	80	service	service	NOUN
taxlaw-2834	433	81	,	,	PUNCT
taxlaw-2834	433	82	before	before	ADP
taxlaw-2834	433	83	the	the	DET
taxlaw-2834	433	84	house	house	NOUN
taxlaw-2834	433	85	oversight	oversight	NOUN
taxlaw-2834	433	86	and	and	CCONJ
taxlaw-2834	433	87	government	government	NOUN
taxlaw-2834	433	88	reform	reform	NOUN
taxlaw-2834	433	89	comm	comm	NOUN
taxlaw-2834	433	90	.	.	PUNCT
taxlaw-2834	434	1	on	on	ADP
taxlaw-2834	434	2	irs	irs	PROPN
taxlaw-2834	434	3	operations	operation	NOUN
taxlaw-2834	434	4	2	2	NUM
taxlaw-2834	434	5	(	(	PUNCT
taxlaw-2834	434	6	mar	mar	PROPN
taxlaw-2834	434	7	.	.	PROPN
taxlaw-2834	434	8	26	26	NUM
taxlaw-2834	434	9	,	,	PUNCT
taxlaw-2834	434	10	2014	2014	NUM
taxlaw-2834	434	11	)	)	PUNCT
taxlaw-2834	434	12	.	.	PUNCT
taxlaw-2834	435	1	110	110	NUM
taxlaw-2834	435	2	see	see	VERB
taxlaw-2834	435	3	u.s	u.s	PROPN
taxlaw-2834	435	4	.	.	PROPN
taxlaw-2834	435	5	const	const	PROPN
taxlaw-2834	435	6	.	.	PUNCT
taxlaw-2834	435	7	art	art	NOUN
taxlaw-2834	435	8	.	.	PUNCT
taxlaw-2834	436	1	i	i	PRON
taxlaw-2834	436	2	,	,	PUNCT
taxlaw-2834	436	3	§	§	PROPN
taxlaw-2834	436	4	8	8	NUM
taxlaw-2834	436	5	,	,	PUNCT
taxlaw-2834	436	6	cl	cl	NOUN
taxlaw-2834	436	7	.	.	NOUN
taxlaw-2834	436	8	1	1	NUM
taxlaw-2834	436	9	&	&	CCONJ
taxlaw-2834	436	10	§	§	PROPN
taxlaw-2834	436	11	9	9	NUM
taxlaw-2834	436	12	,	,	PUNCT
taxlaw-2834	436	13	cl	cl	NOUN
taxlaw-2834	436	14	.	.	NOUN
taxlaw-2834	436	15	7	7	NUM
taxlaw-2834	436	16	;	;	PUNCT
taxlaw-2834	436	17	see	see	VERB
taxlaw-2834	436	18	,	,	PUNCT
taxlaw-2834	436	19	e.g.	e.g.	ADV
taxlaw-2834	436	20	,	,	PUNCT
taxlaw-2834	436	21	helvering	helvere	VERB
taxlaw-2834	436	22	v.	v.	ADP
taxlaw-2834	436	23	davis	davis	PROPN
taxlaw-2834	436	24	,	,	PUNCT
taxlaw-2834	436	25	301	301	NUM
taxlaw-2834	436	26	u.s	u.s	PROPN
taxlaw-2834	436	27	.	.	PROPN
taxlaw-2834	436	28	619	619	NUM
taxlaw-2834	436	29	,	,	PUNCT
taxlaw-2834	436	30	908	908	NUM
taxlaw-2834	436	31	(	(	PUNCT
taxlaw-2834	436	32	1937	1937	NUM
taxlaw-2834	436	33	)	)	PUNCT
taxlaw-2834	436	34	.	.	PUNCT
taxlaw-2834	437	1	111	111	NUM
taxlaw-2834	438	1	[	[	X
taxlaw-2834	438	2	t]he	t]he	ADV
taxlaw-2834	438	3	irs	irs	PROPN
taxlaw-2834	438	4	has	have	AUX
taxlaw-2834	438	5	exhibited	exhibit	VERB
taxlaw-2834	438	6	a	a	DET
taxlaw-2834	438	7	litany	litany	NOUN
taxlaw-2834	438	8	of	of	ADP
taxlaw-2834	438	9	questionable	questionable	ADJ
taxlaw-2834	438	10	practices	practice	NOUN
taxlaw-2834	438	11	and	and	CCONJ
taxlaw-2834	438	12	expenses	expense	NOUN
taxlaw-2834	438	13	over	over	ADP
taxlaw-2834	438	14	the	the	DET
taxlaw-2834	438	15	past	past	ADJ
taxlaw-2834	438	16	five	five	NUM
taxlaw-2834	438	17	years	year	NOUN
taxlaw-2834	438	18	.	.	PUNCT
taxlaw-2834	438	19	.	.	PUNCT
taxlaw-2834	438	20	.	.	PUNCT
taxlaw-2834	438	21	.	.	PUNCT
taxlaw-2834	439	1	[	[	X
taxlaw-2834	439	2	a]fter	a]fter	NOUN
taxlaw-2834	439	3	five	five	NUM
taxlaw-2834	439	4	years	year	NOUN
taxlaw-2834	439	5	of	of	ADP
taxlaw-2834	439	6	budget	budget	NOUN
taxlaw-2834	439	7	cuts	cut	NOUN
taxlaw-2834	439	8	or	or	CCONJ
taxlaw-2834	439	9	freezes	freeze	NOUN
taxlaw-2834	439	10	,	,	PUNCT
taxlaw-2834	439	11	i	i	PRON
taxlaw-2834	439	12	would	would	AUX
taxlaw-2834	439	13	hope	hope	VERB
taxlaw-2834	439	14	that	that	SCONJ
taxlaw-2834	439	15	the	the	DET
taxlaw-2834	439	16	irs	irs	PROPN
taxlaw-2834	439	17	has	have	AUX
taxlaw-2834	439	18	turned	turn	VERB
taxlaw-2834	439	19	a	a	DET
taxlaw-2834	439	20	new	new	ADJ
taxlaw-2834	439	21	leaf	leaf	NOUN
taxlaw-2834	439	22	.	.	PUNCT
taxlaw-2834	439	23	.	.	PUNCT
taxlaw-2834	439	24	.	.	PUNCT
taxlaw-2834	439	25	.	.	PUNCT
taxlaw-2834	439	26	.	.	PUNCT
taxlaw-2834	439	27	.	.	PUNCT
taxlaw-2834	439	28	.	.	PUNCT
taxlaw-2834	439	29	.	.	PUNCT
taxlaw-2834	440	1	we	we	PRON
taxlaw-2834	440	2	deliberately	deliberately	ADV
taxlaw-2834	440	3	lowered	lower	VERB
taxlaw-2834	440	4	the	the	DET
taxlaw-2834	440	5	irs	irs	PROPN
taxlaw-2834	440	6	’	'	PUNCT
taxlaw-2834	440	7	funding	funding	NOUN
taxlaw-2834	440	8	to	to	ADP
taxlaw-2834	440	9	a	a	DET
taxlaw-2834	440	10	level	level	NOUN
taxlaw-2834	440	11	to	to	PART
taxlaw-2834	440	12	make	make	VERB
taxlaw-2834	440	13	them	they	PRON
taxlaw-2834	440	14	think	think	VERB
taxlaw-2834	440	15	twice	twice	ADV
taxlaw-2834	440	16	about	about	ADP
taxlaw-2834	440	17	what	what	PRON
taxlaw-2834	440	18	they	they	PRON
taxlaw-2834	440	19	were	be	AUX
taxlaw-2834	440	20	doing	do	VERB
taxlaw-2834	440	21	and	and	CCONJ
taxlaw-2834	440	22	why	why	SCONJ
taxlaw-2834	440	23	.	.	PUNCT
taxlaw-2834	441	1	ander	ander	PROPN
taxlaw-2834	441	2	crenshaw	crenshaw	PROPN
taxlaw-2834	441	3	,	,	PUNCT
taxlaw-2834	441	4	chair	chair	NOUN
taxlaw-2834	441	5	,	,	PUNCT
taxlaw-2834	441	6	subcomm	subcomm	NOUN
taxlaw-2834	441	7	.	.	PUNCT
taxlaw-2834	442	1	on	on	ADP
taxlaw-2834	442	2	financial	financial	ADJ
taxlaw-2834	442	3	services	service	NOUN
taxlaw-2834	442	4	and	and	CCONJ
taxlaw-2834	442	5	general	general	ADJ
taxlaw-2834	442	6	government	government	NOUN
taxlaw-2834	442	7	,	,	PUNCT
taxlaw-2834	442	8	house	house	NOUN
taxlaw-2834	442	9	comm	comm	NOUN
taxlaw-2834	442	10	.	.	PUNCT
taxlaw-2834	443	1	on	on	ADP
taxlaw-2834	443	2	appropriations	appropriation	NOUN
taxlaw-2834	443	3	,	,	PUNCT
taxlaw-2834	443	4	opening	opening	NOUN
taxlaw-2834	443	5	statement	statement	NOUN
taxlaw-2834	443	6	as	as	ADP
taxlaw-2834	443	7	prepared	prepared	ADJ
taxlaw-2834	443	8	,	,	PUNCT
taxlaw-2834	443	9	oversight	oversight	NOUN
taxlaw-2834	443	10	hearing	hearing	NOUN
taxlaw-2834	443	11	—	—	PUNCT
taxlaw-2834	443	12	internal	internal	ADJ
taxlaw-2834	443	13	revenue	revenue	NOUN
taxlaw-2834	443	14	service	service	NOUN
taxlaw-2834	443	15	2	2	NUM
taxlaw-2834	443	16	(	(	PUNCT
taxlaw-2834	443	17	feb	feb	X
taxlaw-2834	443	18	.	.	PROPN
taxlaw-2834	443	19	25	25	NUM
taxlaw-2834	443	20	,	,	PUNCT
taxlaw-2834	443	21	2015	2015	NUM
taxlaw-2834	443	22	)	)	PUNCT
taxlaw-2834	443	23	.	.	PUNCT
taxlaw-2834	444	1	22	22	NUM
taxlaw-2834	444	2	columbia	columbia	PROPN
taxlaw-2834	444	3	journal	journal	PROPN
taxlaw-2834	444	4	of	of	ADP
taxlaw-2834	444	5	tax	tax	NOUN
taxlaw-2834	444	6	law	law	NOUN
taxlaw-2834	445	1	[	[	X
taxlaw-2834	445	2	vol.7:5	vol.7:5	X
taxlaw-2834	445	3	that	that	DET
taxlaw-2834	445	4	question	question	NOUN
taxlaw-2834	445	5	is	be	AUX
taxlaw-2834	445	6	hard	hard	ADJ
taxlaw-2834	445	7	to	to	PART
taxlaw-2834	445	8	answer	answer	VERB
taxlaw-2834	445	9	.	.	PUNCT
taxlaw-2834	446	1	the	the	DET
taxlaw-2834	446	2	principle	principle	NOUN
taxlaw-2834	446	3	,	,	PUNCT
taxlaw-2834	446	4	however	however	ADV
taxlaw-2834	446	5	,	,	PUNCT
taxlaw-2834	446	6	stands	stands	PROPN
taxlaw-2834	446	7	.	.	PUNCT
taxlaw-2834	447	1	control	control	NOUN
taxlaw-2834	447	2	of	of	ADP
taxlaw-2834	447	3	the	the	DET
taxlaw-2834	447	4	budget	budget	NOUN
taxlaw-2834	447	5	is	be	AUX
taxlaw-2834	447	6	the	the	DET
taxlaw-2834	447	7	traditional	traditional	ADJ
taxlaw-2834	447	8	and	and	CCONJ
taxlaw-2834	447	9	most	most	ADV
taxlaw-2834	447	10	effective	effective	ADJ
taxlaw-2834	447	11	means	mean	NOUN
taxlaw-2834	447	12	available	available	ADJ
taxlaw-2834	447	13	to	to	ADP
taxlaw-2834	447	14	congress	congress	PROPN
taxlaw-2834	447	15	to	to	PART
taxlaw-2834	447	16	punish	punish	VERB
taxlaw-2834	447	17	agency	agency	NOUN
taxlaw-2834	447	18	failures	failure	NOUN
taxlaw-2834	447	19	and	and	CCONJ
taxlaw-2834	447	20	to	to	PART
taxlaw-2834	447	21	encourage	encourage	VERB
taxlaw-2834	447	22	improvements	improvement	NOUN
taxlaw-2834	447	23	.	.	PUNCT
taxlaw-2834	448	1	in	in	ADP
taxlaw-2834	448	2	light	light	NOUN
taxlaw-2834	448	3	of	of	ADP
taxlaw-2834	448	4	the	the	DET
taxlaw-2834	448	5	irs	irs	PROPN
taxlaw-2834	448	6	’s	’s	PART
taxlaw-2834	448	7	dubious	dubious	ADJ
taxlaw-2834	448	8	recent	recent	ADJ
taxlaw-2834	448	9	performance	performance	NOUN
taxlaw-2834	448	10	,	,	PUNCT
taxlaw-2834	448	11	surrender	surrender	NOUN
taxlaw-2834	448	12	of	of	ADP
taxlaw-2834	448	13	this	this	DET
taxlaw-2834	448	14	tool	tool	NOUN
taxlaw-2834	448	15	would	would	AUX
taxlaw-2834	448	16	be	be	AUX
taxlaw-2834	448	17	unwise	unwise	ADJ
taxlaw-2834	448	18	.	.	PUNCT
taxlaw-2834	449	1	that	that	PRON
taxlaw-2834	449	2	being	be	AUX
taxlaw-2834	449	3	so	so	ADV
taxlaw-2834	449	4	,	,	PUNCT
taxlaw-2834	449	5	“	"	PUNCT
taxlaw-2834	449	6	just	just	ADV
taxlaw-2834	449	7	give	give	VERB
taxlaw-2834	449	8	the	the	DET
taxlaw-2834	449	9	irs	irs	PROPN
taxlaw-2834	449	10	whatever	whatever	PRON
taxlaw-2834	449	11	it	it	PRON
taxlaw-2834	449	12	wants	want	VERB
taxlaw-2834	449	13	or	or	CCONJ
taxlaw-2834	449	14	needs	need	NOUN
taxlaw-2834	449	15	”	"	PUNCT
taxlaw-2834	449	16	may	may	AUX
taxlaw-2834	449	17	be	be	AUX
taxlaw-2834	449	18	an	an	DET
taxlaw-2834	449	19	obvious	obvious	ADJ
taxlaw-2834	449	20	,	,	PUNCT
taxlaw-2834	449	21	but	but	CCONJ
taxlaw-2834	449	22	not	not	PART
taxlaw-2834	449	23	necessarily	necessarily	ADV
taxlaw-2834	449	24	a	a	DET
taxlaw-2834	449	25	desirable	desirable	ADJ
taxlaw-2834	449	26	,	,	PUNCT
taxlaw-2834	449	27	response	response	NOUN
taxlaw-2834	449	28	to	to	ADP
taxlaw-2834	449	29	the	the	DET
taxlaw-2834	449	30	current	current	ADJ
taxlaw-2834	449	31	crisis	crisis	NOUN
taxlaw-2834	449	32	.	.	PUNCT
taxlaw-2834	450	1	iii	iii	X
taxlaw-2834	450	2	.	.	PUNCT
taxlaw-2834	450	3	other	other	ADJ
taxlaw-2834	450	4	theoretically	theoretically	ADV
taxlaw-2834	450	5	available	available	ADJ
taxlaw-2834	450	6	solutions	solution	NOUN
taxlaw-2834	450	7	we	we	PRON
taxlaw-2834	450	8	saw	see	VERB
taxlaw-2834	450	9	in	in	ADP
taxlaw-2834	450	10	part	part	PROPN
taxlaw-2834	450	11	ii	ii	NOUN
taxlaw-2834	450	12	that	that	SCONJ
taxlaw-2834	450	13	two	two	NUM
taxlaw-2834	450	14	“	"	PUNCT
taxlaw-2834	450	15	obvious	obvious	ADJ
taxlaw-2834	450	16	”	"	PUNCT
taxlaw-2834	450	17	solutions	solution	NOUN
taxlaw-2834	450	18	—	—	PUNCT
taxlaw-2834	450	19	increased	increase	VERB
taxlaw-2834	450	20	irs	irs	PROPN
taxlaw-2834	450	21	efficiency	efficiency	NOUN
taxlaw-2834	450	22	and	and	CCONJ
taxlaw-2834	450	23	appropriating	appropriate	VERB
taxlaw-2834	450	24	more	more	ADJ
taxlaw-2834	450	25	money	money	NOUN
taxlaw-2834	450	26	without	without	ADP
taxlaw-2834	450	27	fixing	fix	VERB
taxlaw-2834	450	28	the	the	DET
taxlaw-2834	450	29	irs	irs	PROPN
taxlaw-2834	450	30	’s	’s	PART
taxlaw-2834	450	31	bureaucratic	bureaucratic	ADJ
taxlaw-2834	450	32	problems	problem	NOUN
taxlaw-2834	450	33	—	—	PUNCT
taxlaw-2834	450	34	are	be	AUX
taxlaw-2834	450	35	not	not	PART
taxlaw-2834	450	36	by	by	ADP
taxlaw-2834	450	37	themselves	themselves	PRON
taxlaw-2834	450	38	reliable	reliable	ADJ
taxlaw-2834	450	39	pathways	pathway	NOUN
taxlaw-2834	450	40	out	out	ADP
taxlaw-2834	450	41	of	of	ADP
taxlaw-2834	450	42	the	the	DET
taxlaw-2834	450	43	current	current	ADJ
taxlaw-2834	450	44	morass	morass	NOUN
taxlaw-2834	450	45	.	.	PUNCT
taxlaw-2834	451	1	in	in	ADP
taxlaw-2834	451	2	this	this	DET
taxlaw-2834	451	3	part	part	NOUN
taxlaw-2834	451	4	iii	iii	NOUN
taxlaw-2834	451	5	,	,	PUNCT
taxlaw-2834	451	6	we	we	PRON
taxlaw-2834	451	7	consider	consider	VERB
taxlaw-2834	451	8	other	other	ADJ
taxlaw-2834	451	9	approaches	approach	NOUN
taxlaw-2834	451	10	which	which	PRON
taxlaw-2834	451	11	may	may	AUX
taxlaw-2834	451	12	,	,	PUNCT
taxlaw-2834	451	13	as	as	ADP
taxlaw-2834	451	14	substitutes	substitute	NOUN
taxlaw-2834	451	15	for	for	ADP
taxlaw-2834	451	16	or	or	CCONJ
taxlaw-2834	451	17	complements	complement	NOUN
taxlaw-2834	451	18	to	to	ADP
taxlaw-2834	451	19	the	the	DET
taxlaw-2834	451	20	obvious	obvious	ADJ
taxlaw-2834	451	21	approaches	approach	NOUN
taxlaw-2834	451	22	,	,	PUNCT
taxlaw-2834	451	23	move	move	VERB
taxlaw-2834	451	24	our	our	PRON
taxlaw-2834	451	25	tax	tax	NOUN
taxlaw-2834	451	26	system	system	NOUN
taxlaw-2834	451	27	forward	forward	ADV
taxlaw-2834	451	28	.	.	PUNCT
taxlaw-2834	452	1	one	one	PRON
taxlaw-2834	452	2	could	could	AUX
taxlaw-2834	452	3	float	float	VERB
taxlaw-2834	452	4	armadas	armada	NOUN
taxlaw-2834	452	5	on	on	ADP
taxlaw-2834	452	6	the	the	DET
taxlaw-2834	452	7	oceans	ocean	NOUN
taxlaw-2834	452	8	of	of	ADP
taxlaw-2834	452	9	ink	ink	NOUN
taxlaw-2834	452	10	that	that	PRON
taxlaw-2834	452	11	have	have	AUX
taxlaw-2834	452	12	been	be	AUX
taxlaw-2834	452	13	spent	spend	VERB
taxlaw-2834	452	14	describing	describe	VERB
taxlaw-2834	452	15	the	the	DET
taxlaw-2834	452	16	countless	countless	ADJ
taxlaw-2834	452	17	proposals	proposal	NOUN
taxlaw-2834	452	18	that	that	PRON
taxlaw-2834	452	19	have	have	AUX
taxlaw-2834	452	20	been	be	AUX
taxlaw-2834	452	21	offered	offer	VERB
taxlaw-2834	452	22	to	to	PART
taxlaw-2834	452	23	improve	improve	VERB
taxlaw-2834	452	24	the	the	DET
taxlaw-2834	452	25	substantive	substantive	ADJ
taxlaw-2834	452	26	and	and	CCONJ
taxlaw-2834	452	27	procedural	procedural	ADJ
taxlaw-2834	452	28	rules	rule	NOUN
taxlaw-2834	452	29	of	of	ADP
taxlaw-2834	452	30	federal	federal	ADJ
taxlaw-2834	452	31	taxation.112	taxation.112	PROPN
taxlaw-2834	452	32	identifying	identifying	NOUN
taxlaw-2834	452	33	,	,	PUNCT
taxlaw-2834	452	34	explaining	explain	VERB
taxlaw-2834	452	35	,	,	PUNCT
taxlaw-2834	452	36	and	and	CCONJ
taxlaw-2834	452	37	evaluating	evaluate	VERB
taxlaw-2834	452	38	the	the	DET
taxlaw-2834	452	39	numerous	numerous	ADJ
taxlaw-2834	452	40	suggestions	suggestion	NOUN
taxlaw-2834	452	41	(	(	PUNCT
taxlaw-2834	452	42	meritorious	meritorious	ADJ
taxlaw-2834	452	43	and	and	CCONJ
taxlaw-2834	452	44	not	not	PART
taxlaw-2834	452	45	)	)	PUNCT
taxlaw-2834	452	46	would	would	AUX
taxlaw-2834	452	47	be	be	AUX
taxlaw-2834	452	48	an	an	DET
taxlaw-2834	452	49	encyclopedic	encyclopedic	ADJ
taxlaw-2834	452	50	effort	effort	NOUN
taxlaw-2834	452	51	,	,	PUNCT
taxlaw-2834	452	52	well	well	ADV
taxlaw-2834	452	53	beyond	beyond	ADP
taxlaw-2834	452	54	the	the	DET
taxlaw-2834	452	55	limits	limit	NOUN
taxlaw-2834	452	56	of	of	ADP
taxlaw-2834	452	57	this	this	DET
taxlaw-2834	452	58	article	article	NOUN
taxlaw-2834	452	59	.	.	PUNCT
taxlaw-2834	453	1	here	here	ADV
taxlaw-2834	453	2	,	,	PUNCT
taxlaw-2834	453	3	it	it	PRON
taxlaw-2834	453	4	will	will	AUX
taxlaw-2834	453	5	suffice	suffice	VERB
taxlaw-2834	453	6	to	to	PART
taxlaw-2834	453	7	note	note	VERB
taxlaw-2834	453	8	the	the	DET
taxlaw-2834	453	9	families	family	NOUN
taxlaw-2834	453	10	of	of	ADP
taxlaw-2834	453	11	alternatives	alternative	NOUN
taxlaw-2834	453	12	and	and	CCONJ
taxlaw-2834	453	13	sketch	sketch	VERB
taxlaw-2834	453	14	the	the	DET
taxlaw-2834	453	15	approaches	approach	NOUN
taxlaw-2834	453	16	that	that	PRON
taxlaw-2834	453	17	,	,	PUNCT
taxlaw-2834	453	18	by	by	ADP
taxlaw-2834	453	19	design	design	NOUN
taxlaw-2834	453	20	or	or	CCONJ
taxlaw-2834	453	21	happy	happy	ADJ
taxlaw-2834	453	22	accident	accident	NOUN
taxlaw-2834	453	23	,	,	PUNCT
taxlaw-2834	453	24	might	might	AUX
taxlaw-2834	453	25	ease	ease	VERB
taxlaw-2834	453	26	the	the	DET
taxlaw-2834	453	27	current	current	ADJ
taxlaw-2834	453	28	crisis	crisis	NOUN
taxlaw-2834	453	29	.	.	PUNCT
taxlaw-2834	454	1	the	the	DET
taxlaw-2834	454	2	families	family	NOUN
taxlaw-2834	454	3	of	of	ADP
taxlaw-2834	454	4	proposals	proposal	NOUN
taxlaw-2834	454	5	discussed	discuss	VERB
taxlaw-2834	454	6	below	below	ADV
taxlaw-2834	454	7	are	be	AUX
taxlaw-2834	454	8	(	(	PUNCT
taxlaw-2834	454	9	1	1	NUM
taxlaw-2834	454	10	)	)	PUNCT
taxlaw-2834	454	11	radical	radical	ADJ
taxlaw-2834	454	12	tax	tax	NOUN
taxlaw-2834	454	13	revision	revision	NOUN
taxlaw-2834	454	14	,	,	PUNCT
taxlaw-2834	454	15	that	that	ADV
taxlaw-2834	454	16	is	is	ADV
taxlaw-2834	454	17	,	,	PUNCT
taxlaw-2834	454	18	replacing	replace	VERB
taxlaw-2834	454	19	some	some	DET
taxlaw-2834	454	20	or	or	CCONJ
taxlaw-2834	454	21	all	all	PRON
taxlaw-2834	454	22	existing	exist	VERB
taxlaw-2834	454	23	federal	federal	ADJ
taxlaw-2834	454	24	taxes	taxis	NOUN
taxlaw-2834	454	25	with	with	ADP
taxlaw-2834	454	26	other	other	ADJ
taxlaw-2834	454	27	taxes	taxis	NOUN
taxlaw-2834	454	28	,	,	PUNCT
taxlaw-2834	454	29	(	(	PUNCT
taxlaw-2834	454	30	2	2	X
taxlaw-2834	454	31	)	)	PUNCT
taxlaw-2834	454	32	eliminating	eliminate	VERB
taxlaw-2834	454	33	or	or	CCONJ
taxlaw-2834	454	34	modifying	modify	VERB
taxlaw-2834	454	35	features	feature	NOUN
taxlaw-2834	454	36	of	of	ADP
taxlaw-2834	454	37	existing	exist	VERB
taxlaw-2834	454	38	taxes	taxis	NOUN
taxlaw-2834	454	39	,	,	PUNCT
taxlaw-2834	454	40	(	(	PUNCT
taxlaw-2834	454	41	3	3	X
taxlaw-2834	454	42	)	)	PUNCT
taxlaw-2834	454	43	moving	move	VERB
taxlaw-2834	454	44	non	non	ADJ
taxlaw-2834	454	45	-	-	ADJ
taxlaw-2834	454	46	revenue	revenue	ADJ
taxlaw-2834	454	47	functions	function	NOUN
taxlaw-2834	454	48	outside	outside	ADP
taxlaw-2834	454	49	the	the	DET
taxlaw-2834	454	50	irs	irs	PROPN
taxlaw-2834	454	51	,	,	PUNCT
taxlaw-2834	454	52	(	(	PUNCT
taxlaw-2834	454	53	4	4	X
taxlaw-2834	454	54	)	)	PUNCT
taxlaw-2834	454	55	harmonizing	harmonize	VERB
taxlaw-2834	454	56	u.s	u.s	PROPN
taxlaw-2834	454	57	.	.	PROPN
taxlaw-2834	454	58	and	and	CCONJ
taxlaw-2834	454	59	foreign	foreign	ADJ
taxlaw-2834	454	60	tax	tax	NOUN
taxlaw-2834	454	61	rules	rule	NOUN
taxlaw-2834	454	62	,	,	PUNCT
taxlaw-2834	454	63	(	(	PUNCT
taxlaw-2834	454	64	5	5	X
taxlaw-2834	454	65	)	)	PUNCT
taxlaw-2834	454	66	revamping	revamp	VERB
taxlaw-2834	454	67	tax	tax	NOUN
taxlaw-2834	454	68	lawmaking	lawmaking	NOUN
taxlaw-2834	454	69	,	,	PUNCT
taxlaw-2834	454	70	(	(	PUNCT
taxlaw-2834	454	71	6	6	X
taxlaw-2834	454	72	)	)	PUNCT
taxlaw-2834	454	73	changing	change	VERB
taxlaw-2834	454	74	incentives	incentive	NOUN
taxlaw-2834	454	75	,	,	PUNCT
taxlaw-2834	454	76	and	and	CCONJ
taxlaw-2834	454	77	(	(	PUNCT
taxlaw-2834	454	78	7	7	X
taxlaw-2834	454	79	)	)	PUNCT
taxlaw-2834	454	80	relying	rely	VERB
taxlaw-2834	454	81	more	more	ADV
taxlaw-2834	454	82	heavily	heavily	ADV
taxlaw-2834	454	83	on	on	ADP
taxlaw-2834	454	84	technology	technology	NOUN
taxlaw-2834	454	85	.	.	PUNCT
taxlaw-2834	455	1	a.	a.	PROPN
taxlaw-2834	455	2	radical	radical	ADJ
taxlaw-2834	455	3	tax	tax	NOUN
taxlaw-2834	455	4	revision	revision	NOUN
taxlaw-2834	455	5	wholesale	wholesale	ADJ
taxlaw-2834	455	6	or	or	CCONJ
taxlaw-2834	455	7	partial	partial	ADJ
taxlaw-2834	455	8	replacement	replacement	NOUN
taxlaw-2834	455	9	of	of	ADP
taxlaw-2834	455	10	the	the	DET
taxlaw-2834	455	11	income	income	NOUN
taxlaw-2834	455	12	tax	tax	NOUN
taxlaw-2834	455	13	or	or	CCONJ
taxlaw-2834	455	14	other	other	ADJ
taxlaw-2834	455	15	current	current	ADJ
taxlaw-2834	455	16	major	major	ADJ
taxlaw-2834	455	17	federal	federal	ADJ
taxlaw-2834	455	18	taxes	taxis	NOUN
taxlaw-2834	455	19	is	be	AUX
taxlaw-2834	455	20	a	a	DET
taxlaw-2834	455	21	perennial	perennial	ADJ
taxlaw-2834	455	22	topic	topic	NOUN
taxlaw-2834	455	23	in	in	ADP
taxlaw-2834	455	24	tax	tax	NOUN
taxlaw-2834	455	25	discourse	discourse	NOUN
taxlaw-2834	455	26	.	.	PUNCT
taxlaw-2834	456	1	interest	interest	NOUN
taxlaw-2834	456	2	in	in	ADP
taxlaw-2834	456	3	the	the	DET
taxlaw-2834	456	4	topic	topic	NOUN
taxlaw-2834	456	5	crests	crest	NOUN
taxlaw-2834	456	6	and	and	CCONJ
taxlaw-2834	456	7	falls	fall	VERB
taxlaw-2834	456	8	in	in	ADP
taxlaw-2834	456	9	waves	wave	NOUN
taxlaw-2834	456	10	,	,	PUNCT
taxlaw-2834	456	11	but	but	CCONJ
taxlaw-2834	456	12	the	the	DET
taxlaw-2834	456	13	sea	sea	NOUN
taxlaw-2834	456	14	is	be	AUX
taxlaw-2834	456	15	never	never	ADV
taxlaw-2834	456	16	wholly	wholly	ADV
taxlaw-2834	456	17	still	still	ADV
taxlaw-2834	456	18	.	.	PUNCT
taxlaw-2834	457	1	most	most	ADJ
taxlaw-2834	457	2	suggested	suggest	VERB
taxlaw-2834	457	3	alternatives	alternative	NOUN
taxlaw-2834	457	4	are	be	AUX
taxlaw-2834	457	5	one	one	NUM
taxlaw-2834	457	6	or	or	CCONJ
taxlaw-2834	457	7	another	another	DET
taxlaw-2834	457	8	version	version	NOUN
taxlaw-2834	457	9	of	of	ADP
taxlaw-2834	457	10	a	a	DET
taxlaw-2834	457	11	consumption	consumption	NOUN
taxlaw-2834	457	12	tax	tax	NOUN
taxlaw-2834	457	13	,	,	PUNCT
taxlaw-2834	457	14	such	such	ADJ
taxlaw-2834	457	15	as	as	ADP
taxlaw-2834	457	16	the	the	DET
taxlaw-2834	457	17	value	value	NOUN
taxlaw-2834	457	18	-	-	PUNCT
taxlaw-2834	457	19	added	add	VERB
taxlaw-2834	457	20	tax	tax	NOUN
taxlaw-2834	457	21	,	,	PUNCT
taxlaw-2834	457	22	progressive	progressive	ADJ
taxlaw-2834	457	23	consumption	consumption	NOUN
taxlaw-2834	457	24	tax	tax	NOUN
taxlaw-2834	457	25	,	,	PUNCT
taxlaw-2834	457	26	and	and	CCONJ
taxlaw-2834	457	27	some	some	DET
taxlaw-2834	457	28	versions	version	NOUN
taxlaw-2834	457	29	of	of	ADP
taxlaw-2834	457	30	the	the	DET
taxlaw-2834	457	31	so	so	ADV
taxlaw-2834	457	32	-	-	PUNCT
taxlaw-2834	457	33	called	call	VERB
taxlaw-2834	457	34	flat	flat	ADJ
taxlaw-2834	457	35	tax.113	tax.113	NOUN
taxlaw-2834	457	36	it	it	PRON
taxlaw-2834	457	37	is	be	AUX
taxlaw-2834	457	38	hard	hard	ADJ
taxlaw-2834	457	39	to	to	PART
taxlaw-2834	457	40	become	become	VERB
taxlaw-2834	457	41	extremely	extremely	ADV
taxlaw-2834	457	42	excited	excited	ADJ
taxlaw-2834	457	43	about	about	ADP
taxlaw-2834	457	44	the	the	DET
taxlaw-2834	457	45	prospects	prospect	NOUN
taxlaw-2834	457	46	for	for	ADP
taxlaw-2834	457	47	fundamental	fundamental	ADJ
taxlaw-2834	457	48	reform	reform	NOUN
taxlaw-2834	457	49	.	.	PUNCT
taxlaw-2834	458	1	anyone	anyone	PRON
taxlaw-2834	458	2	experienced	experience	VERB
taxlaw-2834	458	3	in	in	ADP
taxlaw-2834	458	4	taxation	taxation	NOUN
taxlaw-2834	458	5	has	have	AUX
taxlaw-2834	458	6	heard	hear	VERB
taxlaw-2834	458	7	many	many	ADJ
taxlaw-2834	458	8	times	time	NOUN
taxlaw-2834	458	9	“	"	PUNCT
taxlaw-2834	458	10	this	this	DET
taxlaw-2834	458	11	time	time	NOUN
taxlaw-2834	458	12	,	,	PUNCT
taxlaw-2834	458	13	it	it	PRON
taxlaw-2834	458	14	’s	’s	AUX
taxlaw-2834	458	15	really	really	ADV
taxlaw-2834	458	16	going	go	VERB
taxlaw-2834	458	17	to	to	PART
taxlaw-2834	458	18	happen	happen	VERB
taxlaw-2834	458	19	!	!	PUNCT
taxlaw-2834	458	20	”	"	PUNCT
taxlaw-2834	459	1	but	but	CCONJ
taxlaw-2834	459	2	it	it	PRON
taxlaw-2834	459	3	almost	almost	ADV
taxlaw-2834	459	4	never	never	ADV
taxlaw-2834	459	5	does	do	AUX
taxlaw-2834	459	6	,	,	PUNCT
taxlaw-2834	459	7	making	make	VERB
taxlaw-2834	459	8	it	it	PRON
taxlaw-2834	459	9	hard	hard	ADJ
taxlaw-2834	459	10	to	to	PART
taxlaw-2834	459	11	join	join	VERB
taxlaw-2834	459	12	the	the	DET
taxlaw-2834	459	13	parade	parade	NOUN
taxlaw-2834	459	14	when	when	SCONJ
taxlaw-2834	459	15	the	the	DET
taxlaw-2834	459	16	next	next	ADJ
taxlaw-2834	459	17	banner	banner	NOUN
taxlaw-2834	459	18	of	of	ADP
taxlaw-2834	459	19	supposed	suppose	VERB
taxlaw-2834	459	20	inevitability	inevitability	NOUN
taxlaw-2834	459	21	sallies	sally	NOUN
taxlaw-2834	459	22	past.114	past.114	NOUN
taxlaw-2834	459	23	112	112	NUM
taxlaw-2834	459	24	some	some	PRON
taxlaw-2834	459	25	of	of	ADP
taxlaw-2834	459	26	the	the	DET
taxlaw-2834	459	27	many	many	ADJ
taxlaw-2834	459	28	possibilities	possibility	NOUN
taxlaw-2834	459	29	are	be	AUX
taxlaw-2834	459	30	discussed	discuss	VERB
taxlaw-2834	459	31	in	in	ADP
taxlaw-2834	459	32	jonathan	jonathan	PROPN
taxlaw-2834	459	33	barry	barry	PROPN
taxlaw-2834	459	34	forman	forman	PROPN
taxlaw-2834	459	35	&	&	CCONJ
taxlaw-2834	459	36	roberta	roberta	PROPN
taxlaw-2834	459	37	f.	f.	PROPN
taxlaw-2834	459	38	mann	mann	PROPN
taxlaw-2834	459	39	,	,	PUNCT
taxlaw-2834	459	40	making	make	VERB
taxlaw-2834	459	41	the	the	DET
taxlaw-2834	459	42	internal	internal	ADJ
taxlaw-2834	459	43	revenue	revenue	NOUN
taxlaw-2834	459	44	service	service	NOUN
taxlaw-2834	459	45	work	work	NOUN
taxlaw-2834	459	46	,	,	PUNCT
taxlaw-2834	459	47	17	17	NUM
taxlaw-2834	459	48	fla	fla	NOUN
taxlaw-2834	459	49	.	.	PUNCT
taxlaw-2834	460	1	tax	tax	PROPN
taxlaw-2834	460	2	rev	rev	PROPN
taxlaw-2834	460	3	.	.	PROPN
taxlaw-2834	461	1	725	725	NUM
taxlaw-2834	461	2	(	(	PUNCT
taxlaw-2834	461	3	2015	2015	NUM
taxlaw-2834	461	4	)	)	PUNCT
taxlaw-2834	461	5	(	(	PUNCT
taxlaw-2834	461	6	enumerating	enumerate	VERB
taxlaw-2834	461	7	both	both	DET
taxlaw-2834	461	8	changes	change	NOUN
taxlaw-2834	461	9	that	that	PRON
taxlaw-2834	461	10	would	would	AUX
taxlaw-2834	461	11	require	require	VERB
taxlaw-2834	461	12	congressional	congressional	ADJ
taxlaw-2834	461	13	action	action	NOUN
taxlaw-2834	461	14	and	and	CCONJ
taxlaw-2834	461	15	administrative	administrative	ADJ
taxlaw-2834	461	16	actions	action	NOUN
taxlaw-2834	461	17	that	that	PRON
taxlaw-2834	461	18	could	could	AUX
taxlaw-2834	461	19	be	be	AUX
taxlaw-2834	461	20	taken	take	VERB
taxlaw-2834	461	21	by	by	ADP
taxlaw-2834	461	22	either	either	CCONJ
taxlaw-2834	461	23	treasury	treasury	PROPN
taxlaw-2834	461	24	or	or	CCONJ
taxlaw-2834	461	25	the	the	DET
taxlaw-2834	461	26	irs	irs	PROPN
taxlaw-2834	461	27	without	without	ADP
taxlaw-2834	461	28	legislation	legislation	NOUN
taxlaw-2834	461	29	,	,	PUNCT
taxlaw-2834	461	30	with	with	ADP
taxlaw-2834	461	31	the	the	DET
taxlaw-2834	461	32	goal	goal	NOUN
taxlaw-2834	461	33	of	of	ADP
taxlaw-2834	461	34	designing	design	VERB
taxlaw-2834	461	35	a	a	DET
taxlaw-2834	461	36	tax	tax	NOUN
taxlaw-2834	461	37	system	system	NOUN
taxlaw-2834	461	38	administrable	administrable	ADJ
taxlaw-2834	461	39	at	at	ADP
taxlaw-2834	461	40	even	even	ADV
taxlaw-2834	461	41	modest	modest	ADJ
taxlaw-2834	461	42	levels	level	NOUN
taxlaw-2834	461	43	of	of	ADP
taxlaw-2834	461	44	funding	funding	NOUN
taxlaw-2834	461	45	)	)	PUNCT
taxlaw-2834	461	46	;	;	PUNCT
taxlaw-2834	461	47	steve	steve	PROPN
taxlaw-2834	461	48	r.	r.	PROPN
taxlaw-2834	461	49	johnson	johnson	PROPN
taxlaw-2834	461	50	,	,	PUNCT
taxlaw-2834	461	51	reforming	reform	VERB
taxlaw-2834	461	52	federal	federal	ADJ
taxlaw-2834	461	53	tax	tax	NOUN
taxlaw-2834	461	54	litigation	litigation	NOUN
taxlaw-2834	461	55	:	:	PUNCT
taxlaw-2834	461	56	an	an	DET
taxlaw-2834	461	57	agenda	agenda	NOUN
taxlaw-2834	461	58	,	,	PUNCT
taxlaw-2834	461	59	41	41	NUM
taxlaw-2834	461	60	fla	fla	NOUN
taxlaw-2834	461	61	.	.	PUNCT
taxlaw-2834	462	1	st	st	PROPN
taxlaw-2834	462	2	.	.	PROPN
taxlaw-2834	462	3	u.	u.	PROPN
taxlaw-2834	462	4	l.	l.	PROPN
taxlaw-2834	462	5	rev	rev	PROPN
taxlaw-2834	462	6	.	.	PROPN
taxlaw-2834	462	7	205	205	NUM
taxlaw-2834	462	8	(	(	PUNCT
taxlaw-2834	462	9	2013	2013	NUM
taxlaw-2834	462	10	)	)	PUNCT
taxlaw-2834	462	11	(	(	PUNCT
taxlaw-2834	462	12	detailing	detail	VERB
taxlaw-2834	462	13	proposed	propose	VERB
taxlaw-2834	462	14	changes	change	NOUN
taxlaw-2834	462	15	as	as	ADP
taxlaw-2834	462	16	to	to	ADP
taxlaw-2834	462	17	tax	tax	NOUN
taxlaw-2834	462	18	trial	trial	NOUN
taxlaw-2834	462	19	and	and	CCONJ
taxlaw-2834	462	20	appellate	appellate	ADJ
taxlaw-2834	462	21	structure	structure	NOUN
taxlaw-2834	462	22	and	and	CCONJ
taxlaw-2834	462	23	doctrine	doctrine	NOUN
taxlaw-2834	462	24	)	)	PUNCT
taxlaw-2834	462	25	.	.	PUNCT
taxlaw-2834	463	1	113	113	NUM
taxlaw-2834	463	2	for	for	ADP
taxlaw-2834	463	3	a	a	DET
taxlaw-2834	463	4	discussion	discussion	NOUN
taxlaw-2834	463	5	of	of	ADP
taxlaw-2834	463	6	several	several	ADJ
taxlaw-2834	463	7	such	such	ADJ
taxlaw-2834	463	8	alternatives	alternative	NOUN
taxlaw-2834	463	9	,	,	PUNCT
taxlaw-2834	463	10	see	see	VERB
taxlaw-2834	463	11	alan	alan	PROPN
taxlaw-2834	463	12	viard	viard	PROPN
taxlaw-2834	463	13	,	,	PUNCT
taxlaw-2834	463	14	fundamental	fundamental	ADJ
taxlaw-2834	463	15	tax	tax	NOUN
taxlaw-2834	463	16	reform	reform	NOUN
taxlaw-2834	463	17	:	:	PUNCT
taxlaw-2834	463	18	a	a	DET
taxlaw-2834	463	19	comparison	comparison	NOUN
taxlaw-2834	463	20	of	of	ADP
taxlaw-2834	463	21	three	three	NUM
taxlaw-2834	463	22	options	option	NOUN
taxlaw-2834	463	23	,	,	PUNCT
taxlaw-2834	463	24	taxprof	taxprof	VERB
taxlaw-2834	463	25	blog	blog	NOUN
taxlaw-2834	463	26	(	(	PUNCT
taxlaw-2834	463	27	jan	jan	PROPN
taxlaw-2834	463	28	.	.	PROPN
taxlaw-2834	463	29	25	25	NUM
taxlaw-2834	463	30	,	,	PUNCT
taxlaw-2834	463	31	2016	2016	NUM
taxlaw-2834	463	32	)	)	PUNCT
taxlaw-2834	463	33	http://taxprof.typepad.com/taxprof_blog/2016	http://taxprof.typepad.com/taxprof_blog/2016	PROPN
taxlaw-2834	463	34	/02	/02	SYM
taxlaw-2834	463	35	/	/	SYM
taxlaw-2834	463	36	viard	viard	NOUN
taxlaw-2834	463	37	-	-	PUNCT
taxlaw-2834	463	38	presents	present	NOUN
taxlaw-2834	463	39	-	-	PUNCT
taxlaw-2834	463	40	fundamental	fundamental	ADJ
taxlaw-2834	463	41	-	-	PUNCT
taxlaw-2834	463	42	tax	tax	NOUN
taxlaw-2834	463	43	-	-	PUNCT
taxlaw-2834	463	44	reform	reform	NOUN
taxlaw-2834	463	45	-	-	PUNCT
taxlaw-2834	463	46	a	a	DET
taxlaw-2834	463	47	-	-	PUNCT
taxlaw-2834	463	48	comparison	comparison	NOUN
taxlaw-2834	463	49	-	-	PUNCT
taxlaw-2834	463	50	of	of	ADP
taxlaw-2834	463	51	-	-	PUNCT
taxlaw-2834	463	52	three	three	NUM
taxlaw-2834	463	53	-	-	PUNCT
taxlaw-2834	463	54	options	option	NOUN
taxlaw-2834	463	55	-	-	PUNCT
taxlaw-2834	463	56	today	today	NOUN
taxlaw-2834	463	57	-	-	PUNCT
taxlaw-2834	463	58	at	at	ADP
taxlaw-2834	463	59	-	-	PUNCT
taxlaw-2834	463	60	georgetown.html	georgetown.html	NOUN
taxlaw-2834	463	61	[	[	X
taxlaw-2834	463	62	https://	https://	PROPN
taxlaw-2834	463	63	perma.cc/59th-b9jz	perma.cc/59th-b9jz	PROPN
taxlaw-2834	463	64	]	]	PUNCT
taxlaw-2834	463	65	.	.	PUNCT
taxlaw-2834	464	1	114	114	NUM
taxlaw-2834	464	2	from	from	ADP
taxlaw-2834	464	3	a	a	DET
taxlaw-2834	464	4	distance	distance	NOUN
taxlaw-2834	464	5	,	,	PUNCT
taxlaw-2834	464	6	tax	tax	NOUN
taxlaw-2834	464	7	reform	reform	NOUN
taxlaw-2834	464	8	reflects	reflect	VERB
taxlaw-2834	464	9	the	the	DET
taxlaw-2834	464	10	shimmering	shimmer	VERB
taxlaw-2834	464	11	frontier	frontier	NOUN
taxlaw-2834	464	12	of	of	ADP
taxlaw-2834	464	13	american	american	ADJ
taxlaw-2834	464	14	economic	economic	ADJ
taxlaw-2834	464	15	policy	policy	NOUN
taxlaw-2834	464	16	.	.	PUNCT
taxlaw-2834	464	17	.	.	PUNCT
taxlaw-2834	464	18	.	.	PUNCT
taxlaw-2834	465	1	.	.	PUNCT
taxlaw-2834	466	1	up	up	ADV
taxlaw-2834	466	2	close	close	ADV
taxlaw-2834	466	3	,	,	PUNCT
taxlaw-2834	466	4	however	however	ADV
taxlaw-2834	466	5	,	,	PUNCT
taxlaw-2834	466	6	the	the	DET
taxlaw-2834	466	7	picture	picture	NOUN
taxlaw-2834	466	8	dims	dim	VERB
taxlaw-2834	466	9	.	.	PUNCT
taxlaw-2834	467	1	for	for	ADP
taxlaw-2834	467	2	reasons	reason	NOUN
taxlaw-2834	467	3	both	both	CCONJ
taxlaw-2834	467	4	economic	economic	ADJ
taxlaw-2834	467	5	and	and	CCONJ
taxlaw-2834	467	6	political	political	ADJ
taxlaw-2834	467	7	,	,	PUNCT
taxlaw-2834	467	8	the	the	DET
taxlaw-2834	467	9	idea	idea	NOUN
taxlaw-2834	467	10	of	of	ADP
taxlaw-2834	467	11	a	a	DET
taxlaw-2834	467	12	fundamental	fundamental	ADJ
taxlaw-2834	467	13	overhaul	overhaul	NOUN
taxlaw-2834	467	14	that	that	PRON
taxlaw-2834	467	15	closes	close	VERB
taxlaw-2834	467	16	loopholes	loophole	NOUN
taxlaw-2834	467	17	,	,	PUNCT
taxlaw-2834	467	18	lowers	lower	VERB
taxlaw-2834	467	19	rates	rate	NOUN
taxlaw-2834	467	20	and	and	CCONJ
taxlaw-2834	467	21	simplifies	simplify	VERB
taxlaw-2834	467	22	the	the	DET
taxlaw-2834	467	23	tax	tax	NOUN
taxlaw-2834	467	24	code	code	NOUN
taxlaw-2834	467	25	faces	face	VERB
taxlaw-2834	467	26	a	a	DET
taxlaw-2834	467	27	deeply	deeply	ADV
taxlaw-2834	467	28	uncertain	uncertain	ADJ
taxlaw-2834	467	29	future	future	NOUN
taxlaw-2834	467	30	regardless	regardless	ADV
taxlaw-2834	467	31	of	of	ADP
taxlaw-2834	467	32	who	who	PRON
taxlaw-2834	467	33	controls	control	VERB
taxlaw-2834	467	34	the	the	DET
taxlaw-2834	467	35	white	white	PROPN
taxlaw-2834	467	36	house	house	PROPN
taxlaw-2834	467	37	and	and	CCONJ
taxlaw-2834	467	38	congress	congress	PROPN
taxlaw-2834	467	39	in	in	ADP
taxlaw-2834	467	40	2017	2017	NUM
taxlaw-2834	467	41	.	.	PUNCT
taxlaw-2834	468	1	2016	2016	NUM
taxlaw-2834	468	2	]	]	PUNCT
taxlaw-2834	468	3	the	the	DET
taxlaw-2834	468	4	future	future	NOUN
taxlaw-2834	468	5	of	of	ADP
taxlaw-2834	468	6	american	american	PROPN
taxlaw-2834	468	7	tax	tax	PROPN
taxlaw-2834	468	8	administration	administration	NOUN
taxlaw-2834	468	9	23	23	NUM
taxlaw-2834	468	10	the	the	DET
taxlaw-2834	468	11	issues	issue	NOUN
taxlaw-2834	468	12	typically	typically	ADV
taxlaw-2834	468	13	debated	debate	VERB
taxlaw-2834	468	14	with	with	ADP
taxlaw-2834	468	15	respect	respect	NOUN
taxlaw-2834	468	16	to	to	ADP
taxlaw-2834	468	17	replacements	replacement	NOUN
taxlaw-2834	468	18	for	for	ADP
taxlaw-2834	468	19	the	the	DET
taxlaw-2834	468	20	income	income	NOUN
taxlaw-2834	468	21	tax	tax	NOUN
taxlaw-2834	468	22	involve	involve	VERB
taxlaw-2834	468	23	progressivity	progressivity	NOUN
taxlaw-2834	468	24	,	,	PUNCT
taxlaw-2834	468	25	revenue	revenue	NOUN
taxlaw-2834	468	26	-	-	PUNCT
taxlaw-2834	468	27	raising	raise	VERB
taxlaw-2834	468	28	capacity	capacity	NOUN
taxlaw-2834	468	29	,	,	PUNCT
taxlaw-2834	468	30	and	and	CCONJ
taxlaw-2834	468	31	effect	effect	NOUN
taxlaw-2834	468	32	on	on	ADP
taxlaw-2834	468	33	economic	economic	ADJ
taxlaw-2834	468	34	growth	growth	NOUN
taxlaw-2834	468	35	.	.	PUNCT
taxlaw-2834	469	1	presumably	presumably	ADV
taxlaw-2834	469	2	,	,	PUNCT
taxlaw-2834	469	3	the	the	DET
taxlaw-2834	469	4	ultimate	ultimate	ADJ
taxlaw-2834	469	5	decision	decision	NOUN
taxlaw-2834	469	6	as	as	ADP
taxlaw-2834	469	7	to	to	ADP
taxlaw-2834	469	8	whether	whether	SCONJ
taxlaw-2834	469	9	to	to	PART
taxlaw-2834	469	10	embrace	embrace	VERB
taxlaw-2834	469	11	replacements	replacement	NOUN
taxlaw-2834	469	12	will	will	AUX
taxlaw-2834	469	13	turn	turn	VERB
taxlaw-2834	469	14	on	on	ADP
taxlaw-2834	469	15	those	those	DET
taxlaw-2834	469	16	considerations	consideration	NOUN
taxlaw-2834	469	17	more	more	ADJ
taxlaw-2834	469	18	than	than	ADP
taxlaw-2834	469	19	on	on	ADP
taxlaw-2834	469	20	their	their	PRON
taxlaw-2834	469	21	effect	effect	NOUN
taxlaw-2834	469	22	on	on	ADP
taxlaw-2834	469	23	administrability	administrability	NOUN
taxlaw-2834	469	24	.	.	PUNCT
taxlaw-2834	470	1	however	however	ADV
taxlaw-2834	470	2	,	,	PUNCT
taxlaw-2834	470	3	administrability	administrability	NOUN
taxlaw-2834	470	4	is	be	AUX
taxlaw-2834	470	5	part	part	NOUN
taxlaw-2834	470	6	of	of	ADP
taxlaw-2834	470	7	the	the	DET
taxlaw-2834	470	8	debate.115	debate.115	NOUN
taxlaw-2834	470	9	would	would	AUX
taxlaw-2834	470	10	a	a	DET
taxlaw-2834	470	11	consumption	consumption	NOUN
taxlaw-2834	470	12	-	-	PUNCT
taxlaw-2834	470	13	based	base	VERB
taxlaw-2834	470	14	partial	partial	ADJ
taxlaw-2834	470	15	or	or	CCONJ
taxlaw-2834	470	16	complete	complete	ADJ
taxlaw-2834	470	17	alternative	alternative	NOUN
taxlaw-2834	470	18	to	to	ADP
taxlaw-2834	470	19	the	the	DET
taxlaw-2834	470	20	income	income	NOUN
taxlaw-2834	470	21	tax	tax	NOUN
taxlaw-2834	470	22	ameliorate	ameliorate	VERB
taxlaw-2834	470	23	the	the	DET
taxlaw-2834	470	24	current	current	ADJ
taxlaw-2834	470	25	crisis	crisis	NOUN
taxlaw-2834	470	26	?	?	PUNCT
taxlaw-2834	471	1	in	in	ADP
taxlaw-2834	471	2	the	the	DET
taxlaw-2834	471	3	short	short	ADJ
taxlaw-2834	471	4	term	term	NOUN
taxlaw-2834	471	5	,	,	PUNCT
taxlaw-2834	471	6	no	no	INTJ
taxlaw-2834	471	7	.	.	PUNCT
taxlaw-2834	472	1	the	the	DET
taxlaw-2834	472	2	enormous	enormous	ADJ
taxlaw-2834	472	3	transitional	transitional	ADJ
taxlaw-2834	472	4	challenges	challenge	NOUN
taxlaw-2834	472	5	of	of	ADP
taxlaw-2834	472	6	moving	move	VERB
taxlaw-2834	472	7	from	from	ADP
taxlaw-2834	472	8	one	one	NUM
taxlaw-2834	472	9	system	system	NOUN
taxlaw-2834	472	10	to	to	ADP
taxlaw-2834	472	11	another	another	PRON
taxlaw-2834	472	12	would	would	AUX
taxlaw-2834	472	13	exacerbate	exacerbate	VERB
taxlaw-2834	472	14	immediate	immediate	ADJ
taxlaw-2834	472	15	stresses.116	stresses.116	ADP
taxlaw-2834	472	16	the	the	DET
taxlaw-2834	472	17	longterm	longterm	ADJ
taxlaw-2834	472	18	effect	effect	NOUN
taxlaw-2834	472	19	would	would	AUX
taxlaw-2834	472	20	depend	depend	VERB
taxlaw-2834	472	21	on	on	ADP
taxlaw-2834	472	22	design	design	NOUN
taxlaw-2834	472	23	choices	choice	NOUN
taxlaw-2834	472	24	.	.	PUNCT
taxlaw-2834	473	1	our	our	PRON
taxlaw-2834	473	2	income	income	NOUN
taxlaw-2834	473	3	tax	tax	NOUN
taxlaw-2834	473	4	does	do	AUX
taxlaw-2834	473	5	entail	entail	VERB
taxlaw-2834	473	6	mind	mind	NOUN
taxlaw-2834	473	7	-	-	PUNCT
taxlaw-2834	473	8	numbing	numb	VERB
taxlaw-2834	473	9	complexity	complexity	NOUN
taxlaw-2834	473	10	.	.	PUNCT
taxlaw-2834	474	1	in	in	ADP
taxlaw-2834	474	2	part	part	NOUN
taxlaw-2834	474	3	,	,	PUNCT
taxlaw-2834	474	4	this	this	PRON
taxlaw-2834	474	5	is	be	AUX
taxlaw-2834	474	6	because	because	SCONJ
taxlaw-2834	474	7	“	"	PUNCT
taxlaw-2834	474	8	a	a	DET
taxlaw-2834	474	9	neutral	neutral	ADJ
taxlaw-2834	474	10	,	,	PUNCT
taxlaw-2834	474	11	scientific	scientific	ADJ
taxlaw-2834	474	12	measure	measure	NOUN
taxlaw-2834	474	13	of	of	ADP
taxlaw-2834	474	14	taxable	taxable	ADJ
taxlaw-2834	474	15	income	income	NOUN
taxlaw-2834	474	16	is	be	AUX
taxlaw-2834	474	17	a	a	DET
taxlaw-2834	474	18	mirage	mirage	NOUN
taxlaw-2834	474	19	.	.	PUNCT
taxlaw-2834	474	20	.	.	PUNCT
taxlaw-2834	474	21	.	.	PUNCT
taxlaw-2834	474	22	.	.	PUNCT
taxlaw-2834	475	1	[	[	X
taxlaw-2834	475	2	t]he	t]he	X
taxlaw-2834	475	3	income	income	NOUN
taxlaw-2834	475	4	tax	tax	NOUN
taxlaw-2834	475	5	structure	structure	NOUN
taxlaw-2834	475	6	can	can	AUX
taxlaw-2834	475	7	not	not	PART
taxlaw-2834	475	8	be	be	AUX
taxlaw-2834	475	9	discovered	discover	VERB
taxlaw-2834	475	10	,	,	PUNCT
taxlaw-2834	475	11	but	but	CCONJ
taxlaw-2834	475	12	must	must	AUX
taxlaw-2834	475	13	be	be	AUX
taxlaw-2834	475	14	constructed	construct	VERB
taxlaw-2834	475	15	;	;	PUNCT
taxlaw-2834	475	16	it	it	PRON
taxlaw-2834	475	17	is	be	AUX
taxlaw-2834	475	18	the	the	DET
taxlaw-2834	475	19	final	final	ADJ
taxlaw-2834	475	20	result	result	NOUN
taxlaw-2834	475	21	of	of	ADP
taxlaw-2834	475	22	a	a	DET
taxlaw-2834	475	23	multitude	multitude	NOUN
taxlaw-2834	475	24	of	of	ADP
taxlaw-2834	475	25	debatable	debatable	ADJ
taxlaw-2834	475	26	judgments	judgment	NOUN
taxlaw-2834	475	27	.	.	PUNCT
taxlaw-2834	475	28	”117	”117	PUNCT
taxlaw-2834	476	1	but	but	CCONJ
taxlaw-2834	476	2	that	that	PRON
taxlaw-2834	476	3	would	would	AUX
taxlaw-2834	476	4	also	also	ADV
taxlaw-2834	476	5	be	be	AUX
taxlaw-2834	476	6	true	true	ADJ
taxlaw-2834	476	7	of	of	ADP
taxlaw-2834	476	8	any	any	DET
taxlaw-2834	476	9	alternative	alternative	ADJ
taxlaw-2834	476	10	system	system	NOUN
taxlaw-2834	476	11	.	.	PUNCT
taxlaw-2834	477	1	the	the	DET
taxlaw-2834	477	2	choices	choice	NOUN
taxlaw-2834	477	3	made	make	VERB
taxlaw-2834	477	4	can	can	AUX
taxlaw-2834	477	5	produce	produce	VERB
taxlaw-2834	477	6	complexity	complexity	NOUN
taxlaw-2834	477	7	regardless	regardless	ADV
taxlaw-2834	477	8	of	of	ADP
taxlaw-2834	477	9	the	the	DET
taxlaw-2834	477	10	starting	starting	NOUN
taxlaw-2834	477	11	point	point	NOUN
taxlaw-2834	477	12	.	.	PUNCT
taxlaw-2834	478	1	the	the	DET
taxlaw-2834	478	2	current	current	ADJ
taxlaw-2834	478	3	income	income	NOUN
taxlaw-2834	478	4	tax	tax	NOUN
taxlaw-2834	478	5	is	be	AUX
taxlaw-2834	478	6	complicated	complicate	VERB
taxlaw-2834	478	7	in	in	ADP
taxlaw-2834	478	8	part	part	NOUN
taxlaw-2834	478	9	because	because	SCONJ
taxlaw-2834	478	10	of	of	ADP
taxlaw-2834	478	11	so	so	ADV
taxlaw-2834	478	12	called	call	VERB
taxlaw-2834	478	13	“	"	PUNCT
taxlaw-2834	478	14	tax	tax	NOUN
taxlaw-2834	478	15	expenditures	expenditure	NOUN
taxlaw-2834	478	16	,	,	PUNCT
taxlaw-2834	478	17	”	"	PUNCT
taxlaw-2834	478	18	in	in	ADP
taxlaw-2834	478	19	effect	effect	NOUN
taxlaw-2834	478	20	,	,	PUNCT
taxlaw-2834	478	21	subsidies	subsidy	NOUN
taxlaw-2834	478	22	to	to	ADP
taxlaw-2834	478	23	various	various	ADJ
taxlaw-2834	478	24	persons	person	NOUN
taxlaw-2834	478	25	or	or	CCONJ
taxlaw-2834	478	26	activities	activity	NOUN
taxlaw-2834	478	27	necessitated	necessitate	VERB
taxlaw-2834	478	28	by	by	ADP
taxlaw-2834	478	29	defining	define	VERB
taxlaw-2834	478	30	ability	ability	NOUN
taxlaw-2834	478	31	to	to	PART
taxlaw-2834	478	32	pay.118	pay.118	VERB
taxlaw-2834	478	33	similar	similar	ADJ
taxlaw-2834	478	34	pressures	pressure	NOUN
taxlaw-2834	478	35	would	would	AUX
taxlaw-2834	478	36	likely	likely	ADV
taxlaw-2834	478	37	find	find	VERB
taxlaw-2834	478	38	outlets	outlet	NOUN
taxlaw-2834	478	39	in	in	ADP
taxlaw-2834	478	40	any	any	DET
taxlaw-2834	478	41	replacement	replacement	NOUN
taxlaw-2834	478	42	system.119	system.119	NOUN
taxlaw-2834	478	43	for	for	ADP
taxlaw-2834	478	44	example	example	NOUN
taxlaw-2834	478	45	,	,	PUNCT
taxlaw-2834	478	46	persons	person	NOUN
taxlaw-2834	478	47	and	and	CCONJ
taxlaw-2834	478	48	activities	activity	NOUN
taxlaw-2834	478	49	could	could	AUX
taxlaw-2834	478	50	be	be	AUX
taxlaw-2834	478	51	favored	favor	VERB
taxlaw-2834	478	52	in	in	ADP
taxlaw-2834	478	53	a	a	DET
taxlaw-2834	478	54	consumption	consumption	NOUN
taxlaw-2834	478	55	tax	tax	NOUN
taxlaw-2834	478	56	through	through	ADP
taxlaw-2834	478	57	elaborate	elaborate	ADJ
taxlaw-2834	478	58	exemptions	exemption	NOUN
taxlaw-2834	478	59	,	,	PUNCT
taxlaw-2834	478	60	different	different	ADJ
taxlaw-2834	478	61	rates	rate	NOUN
taxlaw-2834	478	62	of	of	ADP
taxlaw-2834	478	63	tax	tax	NOUN
taxlaw-2834	478	64	,	,	PUNCT
taxlaw-2834	478	65	timing	timing	NOUN
taxlaw-2834	478	66	rules	rule	NOUN
taxlaw-2834	478	67	,	,	PUNCT
taxlaw-2834	478	68	and	and	CCONJ
taxlaw-2834	478	69	rebate	rebate	NOUN
taxlaw-2834	478	70	or	or	CCONJ
taxlaw-2834	478	71	credit	credit	NOUN
taxlaw-2834	478	72	mechanisms	mechanism	NOUN
taxlaw-2834	478	73	.	.	PUNCT
taxlaw-2834	479	1	the	the	DET
taxlaw-2834	479	2	current	current	ADJ
taxlaw-2834	479	3	income	income	NOUN
taxlaw-2834	479	4	tax	tax	NOUN
taxlaw-2834	479	5	also	also	ADV
taxlaw-2834	479	6	is	be	AUX
taxlaw-2834	479	7	complicated	complicate	VERB
taxlaw-2834	479	8	by	by	ADP
taxlaw-2834	479	9	the	the	DET
taxlaw-2834	479	10	engrafting	engrafting	NOUN
taxlaw-2834	479	11	of	of	ADP
taxlaw-2834	479	12	consumption	consumption	NOUN
taxlaw-2834	479	13	-	-	PUNCT
taxlaw-2834	479	14	based	base	VERB
taxlaw-2834	479	15	features	feature	NOUN
taxlaw-2834	479	16	,	,	PUNCT
taxlaw-2834	479	17	such	such	ADJ
taxlaw-2834	479	18	as	as	ADP
taxlaw-2834	479	19	deferring	defer	VERB
taxlaw-2834	479	20	the	the	DET
taxlaw-2834	479	21	imposition	imposition	NOUN
taxlaw-2834	479	22	of	of	ADP
taxlaw-2834	479	23	tax	tax	NOUN
taxlaw-2834	479	24	on	on	ADP
taxlaw-2834	479	25	retirement	retirement	PROPN
taxlaw-2834	479	26	savings.120	savings.120	PROPN
taxlaw-2834	479	27	indeed	indeed	ADV
taxlaw-2834	479	28	,	,	PUNCT
taxlaw-2834	479	29	what	what	PRON
taxlaw-2834	479	30	we	we	PRON
taxlaw-2834	479	31	call	call	VERB
taxlaw-2834	479	32	our	our	PRON
taxlaw-2834	479	33	“	"	PUNCT
taxlaw-2834	479	34	income	income	NOUN
taxlaw-2834	479	35	”	"	PUNCT
taxlaw-2834	479	36	tax	tax	NOUN
taxlaw-2834	479	37	actually	actually	ADV
taxlaw-2834	479	38	is	be	AUX
taxlaw-2834	479	39	a	a	DET
taxlaw-2834	479	40	mix	mix	NOUN
taxlaw-2834	479	41	of	of	ADP
taxlaw-2834	479	42	income	income	NOUN
taxlaw-2834	479	43	-	-	PUNCT
taxlaw-2834	479	44	based	base	VERB
taxlaw-2834	479	45	and	and	CCONJ
taxlaw-2834	479	46	consumption	consumption	NOUN
taxlaw-2834	479	47	-	-	PUNCT
taxlaw-2834	479	48	based	base	VERB
taxlaw-2834	479	49	provisions	provision	NOUN
taxlaw-2834	479	50	in	in	ADP
taxlaw-2834	479	51	roughly	roughly	ADV
taxlaw-2834	479	52	equal	equal	ADJ
taxlaw-2834	479	53	measure.121	measure.121	ADJ
taxlaw-2834	479	54	if	if	SCONJ
taxlaw-2834	479	55	an	an	DET
taxlaw-2834	479	56	income	income	NOUN
taxlaw-2834	479	57	tax	tax	NOUN
taxlaw-2834	479	58	can	can	AUX
taxlaw-2834	479	59	be	be	AUX
taxlaw-2834	479	60	hybridized	hybridize	VERB
taxlaw-2834	479	61	,	,	PUNCT
taxlaw-2834	479	62	so	so	ADV
taxlaw-2834	479	63	can	can	AUX
taxlaw-2834	479	64	a	a	DET
taxlaw-2834	479	65	consumption	consumption	NOUN
taxlaw-2834	479	66	tax	tax	NOUN
taxlaw-2834	479	67	.	.	PUNCT
taxlaw-2834	480	1	it	it	PRON
taxlaw-2834	480	2	all	all	PRON
taxlaw-2834	480	3	depends	depend	VERB
taxlaw-2834	480	4	on	on	ADP
taxlaw-2834	480	5	design	design	NOUN
taxlaw-2834	480	6	details	detail	NOUN
taxlaw-2834	480	7	,	,	PUNCT
taxlaw-2834	480	8	which	which	PRON
taxlaw-2834	480	9	can	can	AUX
taxlaw-2834	480	10	change	change	VERB
taxlaw-2834	480	11	over	over	ADP
taxlaw-2834	480	12	time.122	time.122	NOUN
taxlaw-2834	480	13	nothing	nothing	PRON
taxlaw-2834	480	14	guarantees	guarantee	VERB
taxlaw-2834	480	15	that	that	SCONJ
taxlaw-2834	480	16	a	a	DET
taxlaw-2834	480	17	fundamental	fundamental	ADJ
taxlaw-2834	480	18	alternative	alternative	NOUN
taxlaw-2834	480	19	to	to	ADP
taxlaw-2834	480	20	the	the	DET
taxlaw-2834	480	21	income	income	NOUN
taxlaw-2834	480	22	tax	tax	NOUN
taxlaw-2834	480	23	would	would	AUX
taxlaw-2834	480	24	ultimately	ultimately	ADV
taxlaw-2834	480	25	be	be	AUX
taxlaw-2834	480	26	easier	easy	ADJ
taxlaw-2834	480	27	to	to	PART
taxlaw-2834	480	28	administer	administer	VERB
taxlaw-2834	480	29	than	than	ADP
taxlaw-2834	480	30	the	the	DET
taxlaw-2834	480	31	present	present	ADJ
taxlaw-2834	480	32	system	system	NOUN
taxlaw-2834	480	33	.	.	PUNCT
taxlaw-2834	481	1	b.	b.	PROPN
taxlaw-2834	481	2	feature	feature	PROPN
taxlaw-2834	481	3	modification	modification	PROPN
taxlaw-2834	481	4	john	john	PROPN
taxlaw-2834	481	5	harwood	harwood	PROPN
taxlaw-2834	481	6	,	,	PUNCT
taxlaw-2834	481	7	despite	despite	SCONJ
taxlaw-2834	481	8	pledges	pledge	NOUN
taxlaw-2834	481	9	,	,	PUNCT
taxlaw-2834	481	10	tax	tax	NOUN
taxlaw-2834	481	11	reform	reform	NOUN
taxlaw-2834	481	12	remains	remain	VERB
taxlaw-2834	481	13	an	an	DET
taxlaw-2834	481	14	elusive	elusive	ADJ
taxlaw-2834	481	15	goal	goal	NOUN
taxlaw-2834	481	16	,	,	PUNCT
taxlaw-2834	481	17	n.y	n.y	PROPN
taxlaw-2834	481	18	.	.	PROPN
taxlaw-2834	481	19	times	times	PROPN
taxlaw-2834	481	20	(	(	PUNCT
taxlaw-2834	481	21	feb	feb	PROPN
taxlaw-2834	481	22	.	.	PROPN
taxlaw-2834	481	23	2	2	NUM
taxlaw-2834	481	24	,	,	PUNCT
taxlaw-2834	481	25	2016	2016	NUM
taxlaw-2834	481	26	)	)	PUNCT
taxlaw-2834	481	27	,	,	PUNCT
taxlaw-2834	481	28	http://	http://	PROPN
taxlaw-2834	481	29	www.nytimes.com/2016/02/03/us/politics/despite-pledges-tax-reform-remains-an-elusive-goal.html	www.nytimes.com/2016/02/03/us/politics/despite-pledges-tax-reform-remains-an-elusive-goal.html	PRON
taxlaw-2834	482	1	[	[	X
taxlaw-2834	482	2	https://	https://	NOUN
taxlaw-2834	482	3	perma.cc/3yu9-y346	perma.cc/3yu9-y346	NOUN
taxlaw-2834	482	4	]	]	PUNCT
taxlaw-2834	482	5	.	.	PUNCT
taxlaw-2834	483	1	115	115	NUM
taxlaw-2834	483	2	for	for	ADP
taxlaw-2834	483	3	example	example	NOUN
taxlaw-2834	483	4	,	,	PUNCT
taxlaw-2834	483	5	michael	michael	PROPN
taxlaw-2834	483	6	graetz	graetz	PROPN
taxlaw-2834	483	7	has	have	AUX
taxlaw-2834	483	8	argued	argue	VERB
taxlaw-2834	483	9	for	for	ADP
taxlaw-2834	483	10	partial	partial	ADJ
taxlaw-2834	483	11	replacement	replacement	NOUN
taxlaw-2834	483	12	of	of	ADP
taxlaw-2834	483	13	the	the	DET
taxlaw-2834	483	14	income	income	NOUN
taxlaw-2834	483	15	tax	tax	NOUN
taxlaw-2834	483	16	by	by	ADP
taxlaw-2834	483	17	a	a	DET
taxlaw-2834	483	18	value	value	NOUN
taxlaw-2834	483	19	added	add	VERB
taxlaw-2834	483	20	tax	tax	NOUN
taxlaw-2834	483	21	in	in	ADP
taxlaw-2834	483	22	order	order	NOUN
taxlaw-2834	483	23	to	to	PART
taxlaw-2834	483	24	eliminate	eliminate	VERB
taxlaw-2834	483	25	the	the	DET
taxlaw-2834	483	26	need	need	NOUN
taxlaw-2834	483	27	for	for	SCONJ
taxlaw-2834	483	28	lowand	lowand	ADJ
taxlaw-2834	483	29	middle	middle	ADJ
taxlaw-2834	483	30	-	-	PUNCT
taxlaw-2834	483	31	income	income	NOUN
taxlaw-2834	483	32	taxpayers	taxpayer	NOUN
taxlaw-2834	483	33	to	to	PART
taxlaw-2834	483	34	prepare	prepare	VERB
taxlaw-2834	483	35	,	,	PUNCT
taxlaw-2834	483	36	and	and	CCONJ
taxlaw-2834	483	37	for	for	SCONJ
taxlaw-2834	483	38	the	the	DET
taxlaw-2834	483	39	irs	irs	PROPN
taxlaw-2834	483	40	to	to	PART
taxlaw-2834	483	41	process	process	VERB
taxlaw-2834	483	42	,	,	PUNCT
taxlaw-2834	483	43	100	100	NUM
taxlaw-2834	483	44	million	million	NUM
taxlaw-2834	483	45	tax	tax	NOUN
taxlaw-2834	483	46	returns	return	NOUN
taxlaw-2834	483	47	each	each	DET
taxlaw-2834	483	48	year	year	NOUN
taxlaw-2834	483	49	.	.	PUNCT
taxlaw-2834	484	1	michael	michael	PROPN
taxlaw-2834	484	2	j.	j.	PROPN
taxlaw-2834	484	3	graetz	graetz	PROPN
taxlaw-2834	484	4	,	,	PUNCT
taxlaw-2834	484	5	100	100	NUM
taxlaw-2834	484	6	million	million	NUM
taxlaw-2834	484	7	unnecessary	unnecessary	ADJ
taxlaw-2834	484	8	returns	return	NOUN
taxlaw-2834	484	9	:	:	PUNCT
taxlaw-2834	484	10	a	a	DET
taxlaw-2834	484	11	simple	simple	ADJ
taxlaw-2834	484	12	,	,	PUNCT
taxlaw-2834	484	13	fair	fair	ADJ
taxlaw-2834	484	14	and	and	CCONJ
taxlaw-2834	484	15	competitive	competitive	ADJ
taxlaw-2834	484	16	tax	tax	NOUN
taxlaw-2834	484	17	plan	plan	NOUN
taxlaw-2834	484	18	for	for	ADP
taxlaw-2834	484	19	the	the	DET
taxlaw-2834	484	20	united	united	PROPN
taxlaw-2834	484	21	states	states	PROPN
taxlaw-2834	484	22	(	(	PUNCT
taxlaw-2834	484	23	2008	2008	NUM
taxlaw-2834	484	24	)	)	PUNCT
taxlaw-2834	484	25	.	.	PUNCT
taxlaw-2834	485	1	116	116	NUM
taxlaw-2834	485	2	see	see	VERB
taxlaw-2834	485	3	,	,	PUNCT
taxlaw-2834	485	4	e.g.	e.g.	ADV
taxlaw-2834	485	5	,	,	PUNCT
taxlaw-2834	485	6	cohen	cohen	PROPN
taxlaw-2834	485	7	,	,	PUNCT
taxlaw-2834	485	8	supra	supra	PROPN
taxlaw-2834	485	9	note	note	PROPN
taxlaw-2834	485	10	1	1	NUM
taxlaw-2834	485	11	,	,	PUNCT
taxlaw-2834	485	12	at	at	ADP
taxlaw-2834	485	13	124	124	NUM
taxlaw-2834	485	14	(	(	PUNCT
taxlaw-2834	485	15	noting	note	VERB
taxlaw-2834	485	16	“	"	PUNCT
taxlaw-2834	485	17	the	the	DET
taxlaw-2834	485	18	god	god	PROPN
taxlaw-2834	485	19	-	-	PUNCT
taxlaw-2834	485	20	awful	awful	ADJ
taxlaw-2834	485	21	task	task	NOUN
taxlaw-2834	485	22	of	of	ADP
taxlaw-2834	485	23	how	how	SCONJ
taxlaw-2834	485	24	to	to	PART
taxlaw-2834	485	25	move	move	VERB
taxlaw-2834	485	26	from	from	ADP
taxlaw-2834	485	27	the	the	DET
taxlaw-2834	485	28	old	old	ADJ
taxlaw-2834	485	29	system	system	NOUN
taxlaw-2834	485	30	to	to	ADP
taxlaw-2834	485	31	the	the	DET
taxlaw-2834	485	32	new	new	ADJ
taxlaw-2834	485	33	”	"	PUNCT
taxlaw-2834	485	34	)	)	PUNCT
taxlaw-2834	485	35	;	;	PUNCT
taxlaw-2834	485	36	viard	viard	ADJ
taxlaw-2834	485	37	,	,	PUNCT
taxlaw-2834	485	38	supra	supra	PROPN
taxlaw-2834	485	39	note	note	NOUN
taxlaw-2834	485	40	113	113	NUM
taxlaw-2834	485	41	,	,	PUNCT
taxlaw-2834	485	42	at	at	ADP
taxlaw-2834	485	43	33	33	NUM
taxlaw-2834	485	44	-	-	SYM
taxlaw-2834	485	45	45	45	NUM
taxlaw-2834	485	46	.	.	PUNCT
taxlaw-2834	485	47	117	117	NUM
taxlaw-2834	485	48	boris	boris	PROPN
taxlaw-2834	485	49	i.	i.	PROPN
taxlaw-2834	485	50	bittker	bittker	PROPN
taxlaw-2834	485	51	,	,	PUNCT
taxlaw-2834	485	52	a	a	DET
taxlaw-2834	485	53	“	"	PUNCT
taxlaw-2834	485	54	comprehensive	comprehensive	ADJ
taxlaw-2834	485	55	tax	tax	NOUN
taxlaw-2834	485	56	base	base	NOUN
taxlaw-2834	485	57	”	"	PUNCT
taxlaw-2834	485	58	as	as	ADP
taxlaw-2834	485	59	a	a	DET
taxlaw-2834	485	60	goal	goal	NOUN
taxlaw-2834	485	61	of	of	ADP
taxlaw-2834	485	62	income	income	NOUN
taxlaw-2834	485	63	tax	tax	NOUN
taxlaw-2834	485	64	reform	reform	NOUN
taxlaw-2834	485	65	,	,	PUNCT
taxlaw-2834	485	66	80	80	NUM
taxlaw-2834	485	67	harv	harv	NOUN
taxlaw-2834	485	68	.	.	PUNCT
taxlaw-2834	486	1	l.	l.	PROPN
taxlaw-2834	486	2	rev	rev	PROPN
taxlaw-2834	486	3	.	.	PROPN
taxlaw-2834	486	4	925	925	NUM
taxlaw-2834	486	5	,	,	PUNCT
taxlaw-2834	486	6	925	925	NUM
taxlaw-2834	486	7	,	,	PUNCT
taxlaw-2834	486	8	985	985	NUM
taxlaw-2834	486	9	(	(	PUNCT
taxlaw-2834	486	10	1967	1967	NUM
taxlaw-2834	486	11	)	)	PUNCT
taxlaw-2834	486	12	.	.	PUNCT
taxlaw-2834	487	1	118	118	NUM
taxlaw-2834	487	2	see	see	VERB
taxlaw-2834	487	3	generally	generally	ADV
taxlaw-2834	487	4	douglas	douglas	PROPN
taxlaw-2834	487	5	a.	a.	PROPN
taxlaw-2834	487	6	kahn	kahn	PROPN
taxlaw-2834	487	7	,	,	PUNCT
taxlaw-2834	487	8	a	a	DET
taxlaw-2834	487	9	proposed	propose	VERB
taxlaw-2834	487	10	replacement	replacement	NOUN
taxlaw-2834	487	11	of	of	ADP
taxlaw-2834	487	12	the	the	DET
taxlaw-2834	487	13	tax	tax	NOUN
taxlaw-2834	487	14	expenditures	expenditure	NOUN
taxlaw-2834	487	15	concept	concept	NOUN
taxlaw-2834	487	16	and	and	CCONJ
taxlaw-2834	487	17	a	a	DET
taxlaw-2834	487	18	different	different	ADJ
taxlaw-2834	487	19	perspective	perspective	NOUN
taxlaw-2834	487	20	on	on	ADP
taxlaw-2834	487	21	accelerated	accelerate	VERB
taxlaw-2834	487	22	depreciation	depreciation	NOUN
taxlaw-2834	487	23	,	,	PUNCT
taxlaw-2834	487	24	41	41	NUM
taxlaw-2834	487	25	fla	fla	NOUN
taxlaw-2834	487	26	.	.	PUNCT
taxlaw-2834	488	1	st	st	PROPN
taxlaw-2834	488	2	.	.	PROPN
taxlaw-2834	488	3	u.	u.	PROPN
taxlaw-2834	488	4	l.	l.	PROPN
taxlaw-2834	488	5	rev	rev	PROPN
taxlaw-2834	488	6	.	.	PROPN
taxlaw-2834	489	1	143	143	NUM
taxlaw-2834	489	2	(	(	PUNCT
taxlaw-2834	489	3	2013	2013	NUM
taxlaw-2834	489	4	)	)	PUNCT
taxlaw-2834	489	5	.	.	PUNCT
taxlaw-2834	490	1	approximately	approximately	ADV
taxlaw-2834	490	2	one	one	NUM
taxlaw-2834	490	3	quarter	quarter	NOUN
taxlaw-2834	490	4	of	of	ADP
taxlaw-2834	490	5	the	the	DET
taxlaw-2834	490	6	spending	spending	NOUN
taxlaw-2834	490	7	of	of	ADP
taxlaw-2834	490	8	the	the	DET
taxlaw-2834	490	9	federal	federal	ADJ
taxlaw-2834	490	10	government	government	NOUN
taxlaw-2834	490	11	consists	consist	VERB
taxlaw-2834	490	12	of	of	ADP
taxlaw-2834	490	13	tax	tax	NOUN
taxlaw-2834	490	14	expenditures	expenditure	NOUN
taxlaw-2834	490	15	.	.	PUNCT
taxlaw-2834	491	1	national	national	ADJ
taxlaw-2834	491	2	taxpayer	taxpayer	PROPN
taxlaw-2834	491	3	advocate	advocate	NOUN
taxlaw-2834	491	4	,	,	PUNCT
taxlaw-2834	491	5	2	2	NUM
taxlaw-2834	491	6	annual	annual	ADJ
taxlaw-2834	491	7	rep	rep	NOUN
taxlaw-2834	491	8	.	.	PROPN
taxlaw-2834	491	9	to	to	ADP
taxlaw-2834	491	10	congress	congress	PROPN
taxlaw-2834	491	11	,	,	PUNCT
taxlaw-2834	491	12	2010	2010	NUM
taxlaw-2834	491	13	,	,	PUNCT
taxlaw-2834	491	14	at	at	ADP
taxlaw-2834	491	15	101	101	NUM
taxlaw-2834	491	16	-	-	SYM
taxlaw-2834	491	17	04	04	NUM
taxlaw-2834	491	18	(	(	PUNCT
taxlaw-2834	491	19	dec	dec	PROPN
taxlaw-2834	491	20	.	.	PROPN
taxlaw-2834	491	21	31	31	NUM
taxlaw-2834	491	22	,	,	PUNCT
taxlaw-2834	491	23	2010	2010	NUM
taxlaw-2834	491	24	)	)	PUNCT
taxlaw-2834	491	25	.	.	PUNCT
taxlaw-2834	492	1	they	they	PRON
taxlaw-2834	492	2	exceed	exceed	VERB
taxlaw-2834	492	3	$	$	SYM
taxlaw-2834	492	4	1	1	NUM
taxlaw-2834	492	5	trillion	trillion	NUM
taxlaw-2834	492	6	a	a	DET
taxlaw-2834	492	7	year	year	NOUN
taxlaw-2834	492	8	.	.	PUNCT
taxlaw-2834	493	1	nina	nina	PROPN
taxlaw-2834	493	2	e.	e.	PROPN
taxlaw-2834	493	3	olson	olson	PROPN
taxlaw-2834	493	4	,	,	PUNCT
taxlaw-2834	493	5	more	more	ADJ
taxlaw-2834	493	6	than	than	ADP
taxlaw-2834	493	7	a	a	DET
taxlaw-2834	493	8	“	"	PUNCT
taxlaw-2834	493	9	mere	mere	ADJ
taxlaw-2834	493	10	”	"	PUNCT
taxlaw-2834	493	11	prepare	prepare	NOUN
taxlaw-2834	493	12	:	:	PUNCT
taxlaw-2834	493	13	loving	love	VERB
taxlaw-2834	493	14	and	and	CCONJ
taxlaw-2834	493	15	return	return	VERB
taxlaw-2834	493	16	preparation	preparation	NOUN
taxlaw-2834	493	17	,	,	PUNCT
taxlaw-2834	493	18	tax	tax	NOUN
taxlaw-2834	493	19	notes	note	NOUN
taxlaw-2834	493	20	,	,	PUNCT
taxlaw-2834	493	21	at	at	ADP
taxlaw-2834	493	22	767	767	NUM
taxlaw-2834	493	23	(	(	PUNCT
taxlaw-2834	493	24	may	may	PROPN
taxlaw-2834	493	25	2	2	NUM
taxlaw-2834	493	26	,	,	PUNCT
taxlaw-2834	493	27	2013	2013	NUM
taxlaw-2834	493	28	)	)	PUNCT
taxlaw-2834	493	29	.	.	PUNCT
taxlaw-2834	494	1	119	119	NUM
taxlaw-2834	494	2	see	see	VERB
taxlaw-2834	494	3	,	,	PUNCT
taxlaw-2834	494	4	e.g.	e.g.	ADV
taxlaw-2834	494	5	,	,	PUNCT
taxlaw-2834	494	6	cohen	cohen	PROPN
taxlaw-2834	494	7	,	,	PUNCT
taxlaw-2834	494	8	supra	supra	PROPN
taxlaw-2834	494	9	note	note	PROPN
taxlaw-2834	494	10	1	1	NUM
taxlaw-2834	494	11	,	,	PUNCT
taxlaw-2834	494	12	at	at	ADP
taxlaw-2834	494	13	118	118	NUM
taxlaw-2834	494	14	,	,	PUNCT
taxlaw-2834	494	15	122	122	NUM
taxlaw-2834	494	16	.	.	PUNCT
taxlaw-2834	494	17	120	120	NUM
taxlaw-2834	494	18	see	see	VERB
taxlaw-2834	494	19	,	,	PUNCT
taxlaw-2834	494	20	e.g.	e.g.	ADV
taxlaw-2834	494	21	,	,	PUNCT
taxlaw-2834	494	22	i.r.c	i.r.c	NOUN
taxlaw-2834	494	23	.	.	PUNCT
taxlaw-2834	495	1	§	§	PROPN
taxlaw-2834	495	2	§	§	PROPN
taxlaw-2834	495	3	219	219	NUM
taxlaw-2834	495	4	,	,	PUNCT
taxlaw-2834	495	5	401	401	NUM
taxlaw-2834	495	6	-	-	SYM
taxlaw-2834	495	7	420	420	NUM
taxlaw-2834	495	8	.	.	PUNCT
taxlaw-2834	496	1	121	121	NUM
taxlaw-2834	496	2	see	see	NOUN
taxlaw-2834	496	3	,	,	PUNCT
taxlaw-2834	496	4	e.g.	e.g.	ADV
taxlaw-2834	496	5	,	,	PUNCT
taxlaw-2834	496	6	william	william	PROPN
taxlaw-2834	496	7	d.	d.	PROPN
taxlaw-2834	496	8	andrews	andrews	PROPN
taxlaw-2834	496	9	,	,	PUNCT
taxlaw-2834	496	10	a	a	DET
taxlaw-2834	496	11	consumption	consumption	NOUN
taxlaw-2834	496	12	-	-	PUNCT
taxlaw-2834	496	13	type	type	NOUN
taxlaw-2834	496	14	or	or	CCONJ
taxlaw-2834	496	15	cash	cash	NOUN
taxlaw-2834	496	16	flow	flow	NOUN
taxlaw-2834	496	17	personal	personal	ADJ
taxlaw-2834	496	18	income	income	NOUN
taxlaw-2834	496	19	tax	tax	NOUN
taxlaw-2834	496	20	,	,	PUNCT
taxlaw-2834	496	21	87	87	NUM
taxlaw-2834	496	22	harv	harv	NOUN
taxlaw-2834	496	23	.	.	PUNCT
taxlaw-2834	497	1	l.	l.	PROPN
taxlaw-2834	497	2	rev	rev	PROPN
taxlaw-2834	497	3	.	.	PROPN
taxlaw-2834	497	4	1113	1113	NUM
taxlaw-2834	497	5	,	,	PUNCT
taxlaw-2834	497	6	1117	1117	NUM
taxlaw-2834	497	7	(	(	PUNCT
taxlaw-2834	497	8	1974	1974	NUM
taxlaw-2834	497	9	)	)	PUNCT
taxlaw-2834	497	10	;	;	PUNCT
taxlaw-2834	497	11	lawrence	lawrence	PROPN
taxlaw-2834	497	12	a.	a.	NOUN
taxlaw-2834	497	13	zelenak	zelenak	PROPN
taxlaw-2834	497	14	,	,	PUNCT
taxlaw-2834	497	15	will	will	AUX
taxlaw-2834	497	16	the	the	DET
taxlaw-2834	497	17	federal	federal	ADJ
taxlaw-2834	497	18	income	income	NOUN
taxlaw-2834	497	19	tax	tax	NOUN
taxlaw-2834	497	20	have	have	VERB
taxlaw-2834	497	21	a	a	DET
taxlaw-2834	497	22	bicentennial	bicentennial	NOUN
taxlaw-2834	497	23	?	?	PUNCT
taxlaw-2834	497	24	,	,	PUNCT
taxlaw-2834	497	25	41	41	NUM
taxlaw-2834	497	26	fla	fla	NOUN
taxlaw-2834	497	27	.	.	PUNCT
taxlaw-2834	498	1	st	st	PROPN
taxlaw-2834	498	2	.	.	PROPN
taxlaw-2834	498	3	u.	u.	PROPN
taxlaw-2834	498	4	l.	l.	PROPN
taxlaw-2834	498	5	rev	rev	PROPN
taxlaw-2834	498	6	.	.	PROPN
taxlaw-2834	498	7	275	275	NUM
taxlaw-2834	498	8	,	,	PUNCT
taxlaw-2834	498	9	275	275	NUM
taxlaw-2834	498	10	(	(	PUNCT
taxlaw-2834	498	11	2013	2013	NUM
taxlaw-2834	498	12	)	)	PUNCT
taxlaw-2834	498	13	.	.	PUNCT
taxlaw-2834	499	1	122	122	NUM
taxlaw-2834	499	2	similarly	similarly	ADV
taxlaw-2834	499	3	,	,	PUNCT
taxlaw-2834	499	4	were	be	AUX
taxlaw-2834	499	5	congress	congress	PROPN
taxlaw-2834	499	6	to	to	PART
taxlaw-2834	499	7	enact	enact	VERB
taxlaw-2834	499	8	a	a	DET
taxlaw-2834	499	9	“	"	PUNCT
taxlaw-2834	499	10	flat	flat	ADJ
taxlaw-2834	499	11	”	"	PUNCT
taxlaw-2834	499	12	tax	tax	NOUN
taxlaw-2834	499	13	,	,	PUNCT
taxlaw-2834	499	14	one	one	NUM
taxlaw-2834	499	15	wonders	wonder	VERB
taxlaw-2834	499	16	how	how	SCONJ
taxlaw-2834	499	17	long	long	ADV
taxlaw-2834	499	18	it	it	PRON
taxlaw-2834	499	19	would	would	AUX
taxlaw-2834	499	20	remain	remain	VERB
taxlaw-2834	499	21	flat	flat	ADJ
taxlaw-2834	499	22	.	.	PUNCT
taxlaw-2834	500	1	24	24	NUM
taxlaw-2834	500	2	columbia	columbia	PROPN
taxlaw-2834	500	3	journal	journal	PROPN
taxlaw-2834	500	4	of	of	ADP
taxlaw-2834	500	5	tax	tax	NOUN
taxlaw-2834	500	6	law	law	NOUN
taxlaw-2834	500	7	[	[	X
taxlaw-2834	500	8	vol.7:5	vol.7:5	X
taxlaw-2834	500	9	simplifying	simplify	VERB
taxlaw-2834	500	10	tax	tax	NOUN
taxlaw-2834	500	11	burdens	burden	NOUN
taxlaw-2834	500	12	on	on	ADP
taxlaw-2834	500	13	the	the	DET
taxlaw-2834	500	14	irs	irs	PROPN
taxlaw-2834	500	15	might	might	AUX
taxlaw-2834	500	16	be	be	AUX
taxlaw-2834	500	17	too	too	ADV
taxlaw-2834	500	18	costly	costly	ADJ
taxlaw-2834	500	19	if	if	SCONJ
taxlaw-2834	500	20	doing	do	VERB
taxlaw-2834	500	21	so	so	ADV
taxlaw-2834	500	22	seriously	seriously	ADV
taxlaw-2834	500	23	eroded	erode	VERB
taxlaw-2834	500	24	other	other	ADJ
taxlaw-2834	500	25	important	important	ADJ
taxlaw-2834	500	26	tax	tax	NOUN
taxlaw-2834	500	27	values	value	NOUN
taxlaw-2834	500	28	.	.	PUNCT
taxlaw-2834	501	1	however	however	ADV
taxlaw-2834	501	2	,	,	PUNCT
taxlaw-2834	501	3	numerous	numerous	ADJ
taxlaw-2834	501	4	proposed	propose	VERB
taxlaw-2834	501	5	changes	change	NOUN
taxlaw-2834	501	6	to	to	ADP
taxlaw-2834	501	7	aspects	aspect	NOUN
taxlaw-2834	501	8	of	of	ADP
taxlaw-2834	501	9	our	our	PRON
taxlaw-2834	501	10	current	current	ADJ
taxlaw-2834	501	11	tax	tax	NOUN
taxlaw-2834	501	12	system	system	NOUN
taxlaw-2834	501	13	would	would	AUX
taxlaw-2834	501	14	arguably	arguably	ADV
taxlaw-2834	501	15	improve	improve	VERB
taxlaw-2834	501	16	the	the	DET
taxlaw-2834	501	17	substance	substance	NOUN
taxlaw-2834	501	18	of	of	ADP
taxlaw-2834	501	19	the	the	DET
taxlaw-2834	501	20	law	law	NOUN
taxlaw-2834	501	21	as	as	ADV
taxlaw-2834	501	22	well	well	ADV
taxlaw-2834	501	23	as	as	ADP
taxlaw-2834	501	24	facilitate	facilitate	NOUN
taxlaw-2834	501	25	administration	administration	NOUN
taxlaw-2834	501	26	.	.	PUNCT
taxlaw-2834	502	1	here	here	ADV
taxlaw-2834	502	2	are	be	AUX
taxlaw-2834	502	3	some	some	DET
taxlaw-2834	502	4	candidates	candidate	NOUN
taxlaw-2834	502	5	.	.	PUNCT
taxlaw-2834	503	1	1	1	X
taxlaw-2834	503	2	.	.	X
taxlaw-2834	503	3	reduce	reduce	VERB
taxlaw-2834	503	4	the	the	DET
taxlaw-2834	503	5	number	number	NOUN
taxlaw-2834	503	6	of	of	ADP
taxlaw-2834	503	7	pass	pass	NOUN
taxlaw-2834	503	8	-	-	PUNCT
taxlaw-2834	503	9	through	through	ADP
taxlaw-2834	503	10	regimes	regime	NOUN
taxlaw-2834	503	11	so	so	ADV
taxlaw-2834	503	12	-	-	PUNCT
taxlaw-2834	503	13	called	call	VERB
taxlaw-2834	503	14	c	c	NOUN
taxlaw-2834	503	15	corporations	corporation	NOUN
taxlaw-2834	503	16	are	be	AUX
taxlaw-2834	503	17	separate	separate	ADJ
taxlaw-2834	503	18	taxpayers	taxpayer	NOUN
taxlaw-2834	503	19	from	from	ADP
taxlaw-2834	503	20	their	their	PRON
taxlaw-2834	503	21	shareholders	shareholder	NOUN
taxlaw-2834	503	22	,	,	PUNCT
taxlaw-2834	503	23	123	123	NUM
taxlaw-2834	503	24	creating	create	VERB
taxlaw-2834	503	25	the	the	DET
taxlaw-2834	503	26	possibility	possibility	NOUN
taxlaw-2834	503	27	of	of	ADP
taxlaw-2834	503	28	double	double	ADJ
taxlaw-2834	503	29	taxation	taxation	NOUN
taxlaw-2834	503	30	of	of	ADP
taxlaw-2834	503	31	corporate	corporate	ADJ
taxlaw-2834	503	32	profits	profit	NOUN
taxlaw-2834	503	33	paid	pay	VERB
taxlaw-2834	503	34	out	out	ADP
taxlaw-2834	503	35	to	to	ADP
taxlaw-2834	503	36	shareholders	shareholder	NOUN
taxlaw-2834	503	37	as	as	ADP
taxlaw-2834	503	38	dividends	dividend	NOUN
taxlaw-2834	503	39	.	.	PUNCT
taxlaw-2834	504	1	this	this	PRON
taxlaw-2834	504	2	can	can	AUX
taxlaw-2834	504	3	be	be	AUX
taxlaw-2834	504	4	avoided	avoid	VERB
taxlaw-2834	504	5	if	if	SCONJ
taxlaw-2834	504	6	the	the	DET
taxlaw-2834	504	7	entity	entity	NOUN
taxlaw-2834	504	8	is	be	AUX
taxlaw-2834	504	9	formed	form	VERB
taxlaw-2834	504	10	instead	instead	ADV
taxlaw-2834	504	11	as	as	ADP
taxlaw-2834	504	12	an	an	DET
taxlaw-2834	504	13	s	s	NOUN
taxlaw-2834	504	14	corporation	corporation	NOUN
taxlaw-2834	504	15	or	or	CCONJ
taxlaw-2834	504	16	as	as	ADP
taxlaw-2834	504	17	a	a	DET
taxlaw-2834	504	18	partnership	partnership	NOUN
taxlaw-2834	504	19	.	.	PUNCT
taxlaw-2834	505	1	under	under	ADP
taxlaw-2834	505	2	subchapters	subchapter	NOUN
taxlaw-2834	505	3	s	s	PART
taxlaw-2834	505	4	and	and	CCONJ
taxlaw-2834	505	5	k	k	PROPN
taxlaw-2834	505	6	of	of	ADP
taxlaw-2834	505	7	the	the	DET
taxlaw-2834	505	8	code	code	NOUN
taxlaw-2834	505	9	,	,	PUNCT
taxlaw-2834	505	10	s	s	PART
taxlaw-2834	505	11	corporations	corporation	NOUN
taxlaw-2834	505	12	and	and	CCONJ
taxlaw-2834	505	13	partnerships	partnership	NOUN
taxlaw-2834	505	14	generally	generally	ADV
taxlaw-2834	505	15	do	do	AUX
taxlaw-2834	505	16	not	not	PART
taxlaw-2834	505	17	themselves	themselves	PRON
taxlaw-2834	505	18	pay	pay	VERB
taxlaw-2834	505	19	tax	tax	NOUN
taxlaw-2834	505	20	on	on	ADP
taxlaw-2834	505	21	their	their	PRON
taxlaw-2834	505	22	profits	profit	NOUN
taxlaw-2834	505	23	but	but	CCONJ
taxlaw-2834	505	24	instead	instead	ADV
taxlaw-2834	505	25	pass	pass	VERB
taxlaw-2834	505	26	the	the	DET
taxlaw-2834	505	27	tax	tax	NOUN
taxlaw-2834	505	28	through	through	ADP
taxlaw-2834	505	29	to	to	ADP
taxlaw-2834	505	30	the	the	DET
taxlaw-2834	505	31	shareholders	shareholder	NOUN
taxlaw-2834	505	32	or	or	CCONJ
taxlaw-2834	505	33	partners.124	partners.124	VERB
taxlaw-2834	505	34	why	why	SCONJ
taxlaw-2834	505	35	do	do	AUX
taxlaw-2834	505	36	we	we	PRON
taxlaw-2834	505	37	need	need	VERB
taxlaw-2834	505	38	two	two	NUM
taxlaw-2834	505	39	pass	pass	VERB
taxlaw-2834	505	40	-	-	PUNCT
taxlaw-2834	505	41	through	through	ADP
taxlaw-2834	505	42	regimes	regime	NOUN
taxlaw-2834	505	43	?	?	PUNCT
taxlaw-2834	506	1	there	there	PRON
taxlaw-2834	506	2	are	be	VERB
taxlaw-2834	506	3	situations	situation	NOUN
taxlaw-2834	506	4	in	in	ADP
taxlaw-2834	506	5	which	which	PRON
taxlaw-2834	506	6	s	s	VERB
taxlaw-2834	506	7	corporations	corporation	NOUN
taxlaw-2834	506	8	have	have	AUX
taxlaw-2834	506	9	advantages	advantage	NOUN
taxlaw-2834	506	10	partnerships	partnership	NOUN
taxlaw-2834	506	11	do	do	VERB
taxlaw-2834	506	12	not	not	PART
taxlaw-2834	506	13	,	,	PUNCT
taxlaw-2834	506	14	and	and	CCONJ
taxlaw-2834	506	15	there	there	PRON
taxlaw-2834	506	16	are	be	VERB
taxlaw-2834	506	17	other	other	ADJ
taxlaw-2834	506	18	situations	situation	NOUN
taxlaw-2834	506	19	in	in	ADP
taxlaw-2834	506	20	which	which	PRON
taxlaw-2834	506	21	partnerships	partnership	NOUN
taxlaw-2834	506	22	(	(	PUNCT
taxlaw-2834	506	23	including	include	VERB
taxlaw-2834	506	24	multi	multi	ADJ
taxlaw-2834	506	25	-	-	ADJ
taxlaw-2834	506	26	member	member	ADJ
taxlaw-2834	506	27	limited	limited	ADJ
taxlaw-2834	506	28	liability	liability	NOUN
taxlaw-2834	506	29	companies	company	NOUN
taxlaw-2834	506	30	,	,	PUNCT
taxlaw-2834	506	31	which	which	PRON
taxlaw-2834	506	32	are	be	AUX
taxlaw-2834	506	33	usually	usually	ADV
taxlaw-2834	506	34	taxed	tax	VERB
taxlaw-2834	506	35	as	as	ADP
taxlaw-2834	506	36	partnerships	partnership	NOUN
taxlaw-2834	506	37	)	)	PUNCT
taxlaw-2834	506	38	have	have	VERB
taxlaw-2834	506	39	advantages	advantage	NOUN
taxlaw-2834	506	40	over	over	ADP
taxlaw-2834	506	41	s	s	PRON
taxlaw-2834	506	42	corporations.125	corporations.125	NOUN
taxlaw-2834	506	43	thus	thus	ADV
taxlaw-2834	506	44	,	,	PUNCT
taxlaw-2834	506	45	eliminating	eliminate	VERB
taxlaw-2834	506	46	one	one	NUM
taxlaw-2834	506	47	or	or	CCONJ
taxlaw-2834	506	48	the	the	DET
taxlaw-2834	506	49	other	other	ADJ
taxlaw-2834	506	50	pass	pass	VERB
taxlaw-2834	506	51	-	-	PUNCT
taxlaw-2834	506	52	through	through	ADP
taxlaw-2834	506	53	form	form	NOUN
taxlaw-2834	506	54	(	(	PUNCT
taxlaw-2834	506	55	or	or	CCONJ
taxlaw-2834	506	56	melding	meld	VERB
taxlaw-2834	506	57	the	the	DET
taxlaw-2834	506	58	two	two	NUM
taxlaw-2834	506	59	forms	form	NOUN
taxlaw-2834	506	60	)	)	PUNCT
taxlaw-2834	506	61	would	would	AUX
taxlaw-2834	506	62	be	be	AUX
taxlaw-2834	506	63	unpopular	unpopular	ADJ
taxlaw-2834	506	64	with	with	ADP
taxlaw-2834	506	65	the	the	DET
taxlaw-2834	506	66	politically	politically	ADV
taxlaw-2834	506	67	potent	potent	ADJ
taxlaw-2834	506	68	small	small	ADJ
taxlaw-2834	506	69	business	business	NOUN
taxlaw-2834	506	70	sector	sector	NOUN
taxlaw-2834	506	71	.	.	PUNCT
taxlaw-2834	507	1	nonetheless	nonetheless	ADV
taxlaw-2834	507	2	,	,	PUNCT
taxlaw-2834	507	3	one	one	PRON
taxlaw-2834	507	4	may	may	AUX
taxlaw-2834	507	5	well	well	ADV
taxlaw-2834	507	6	ask	ask	VERB
taxlaw-2834	507	7	whether	whether	SCONJ
taxlaw-2834	507	8	the	the	DET
taxlaw-2834	507	9	extra	extra	ADJ
taxlaw-2834	507	10	flexibility	flexibility	NOUN
taxlaw-2834	507	11	is	be	AUX
taxlaw-2834	507	12	important	important	ADJ
taxlaw-2834	507	13	enough	enough	ADV
taxlaw-2834	507	14	to	to	PART
taxlaw-2834	507	15	saddle	saddle	VERB
taxlaw-2834	507	16	the	the	DET
taxlaw-2834	507	17	tax	tax	NOUN
taxlaw-2834	507	18	system	system	NOUN
taxlaw-2834	507	19	with	with	ADP
taxlaw-2834	507	20	considerable	considerable	ADJ
taxlaw-2834	507	21	costs	cost	NOUN
taxlaw-2834	507	22	in	in	ADP
taxlaw-2834	507	23	terms	term	NOUN
taxlaw-2834	507	24	of	of	ADP
taxlaw-2834	507	25	administrability	administrability	NOUN
taxlaw-2834	507	26	.	.	PUNCT
taxlaw-2834	508	1	subchapter	subchapter	NOUN
taxlaw-2834	508	2	k	k	PROPN
taxlaw-2834	508	3	is	be	AUX
taxlaw-2834	508	4	hideously	hideously	ADV
taxlaw-2834	508	5	complex	complex	ADJ
taxlaw-2834	508	6	,	,	PUNCT
taxlaw-2834	508	7	indeed	indeed	ADV
taxlaw-2834	508	8	is	be	AUX
taxlaw-2834	508	9	often	often	ADV
taxlaw-2834	508	10	beyond	beyond	ADP
taxlaw-2834	508	11	the	the	DET
taxlaw-2834	508	12	capacity	capacity	NOUN
taxlaw-2834	508	13	of	of	ADP
taxlaw-2834	508	14	taxpayers	taxpayer	NOUN
taxlaw-2834	508	15	to	to	PART
taxlaw-2834	508	16	understand	understand	VERB
taxlaw-2834	508	17	and	and	CCONJ
taxlaw-2834	508	18	of	of	ADP
taxlaw-2834	508	19	the	the	DET
taxlaw-2834	508	20	irs	irs	PROPN
taxlaw-2834	508	21	to	to	ADP
taxlaw-2834	508	22	enforce.126	enforce.126	NOUN
taxlaw-2834	508	23	for	for	ADP
taxlaw-2834	508	24	that	that	DET
taxlaw-2834	508	25	reason	reason	NOUN
taxlaw-2834	508	26	,	,	PUNCT
taxlaw-2834	508	27	i	i	PRON
taxlaw-2834	508	28	would	would	AUX
taxlaw-2834	508	29	abolish	abolish	VERB
taxlaw-2834	508	30	subchapter	subchapter	NOUN
taxlaw-2834	508	31	k	k	PROPN
taxlaw-2834	508	32	(	(	PUNCT
taxlaw-2834	508	33	in	in	ADP
taxlaw-2834	508	34	the	the	DET
taxlaw-2834	508	35	main	main	ADJ
taxlaw-2834	508	36	)	)	PUNCT
taxlaw-2834	508	37	and	and	CCONJ
taxlaw-2834	508	38	keep	keep	VERB
taxlaw-2834	508	39	subchapter	subchapter	NOUN
taxlaw-2834	508	40	s.127	s.127	AUX
taxlaw-2834	508	41	some	some	DET
taxlaw-2834	508	42	others	other	NOUN
taxlaw-2834	508	43	would	would	AUX
taxlaw-2834	508	44	make	make	VERB
taxlaw-2834	508	45	the	the	DET
taxlaw-2834	508	46	opposite	opposite	ADJ
taxlaw-2834	508	47	choice	choice	NOUN
taxlaw-2834	508	48	—	—	PUNCT
taxlaw-2834	508	49	abolishing	abolish	VERB
taxlaw-2834	508	50	subchapter	subchapter	NOUN
taxlaw-2834	508	51	s	s	PART
taxlaw-2834	508	52	and	and	CCONJ
taxlaw-2834	508	53	retaining	retain	VERB
taxlaw-2834	508	54	subchapter	subchapter	NOUN
taxlaw-2834	508	55	k.128	k.128	ADP
taxlaw-2834	508	56	the	the	DET
taxlaw-2834	508	57	absence	absence	NOUN
taxlaw-2834	508	58	of	of	ADP
taxlaw-2834	508	59	consensus	consensus	NOUN
taxlaw-2834	508	60	is	be	AUX
taxlaw-2834	508	61	one	one	NUM
taxlaw-2834	508	62	factor	factor	NOUN
taxlaw-2834	508	63	propping	prop	VERB
taxlaw-2834	508	64	up	up	ADP
taxlaw-2834	508	65	the	the	DET
taxlaw-2834	508	66	current	current	ADJ
taxlaw-2834	508	67	regime	regime	NOUN
taxlaw-2834	508	68	of	of	ADP
taxlaw-2834	508	69	two	two	NUM
taxlaw-2834	508	70	pass	pass	VERB
taxlaw-2834	508	71	-	-	PUNCT
taxlaw-2834	508	72	through	through	ADP
taxlaw-2834	508	73	systems	system	NOUN
taxlaw-2834	508	74	.	.	PUNCT
taxlaw-2834	509	1	whichever	whichever	DET
taxlaw-2834	509	2	approach	approach	NOUN
taxlaw-2834	509	3	were	be	AUX
taxlaw-2834	509	4	taken	take	VERB
taxlaw-2834	509	5	,	,	PUNCT
taxlaw-2834	509	6	the	the	DET
taxlaw-2834	509	7	tax	tax	NOUN
taxlaw-2834	509	8	system	system	NOUN
taxlaw-2834	509	9	would	would	AUX
taxlaw-2834	509	10	be	be	AUX
taxlaw-2834	509	11	improved	improve	VERB
taxlaw-2834	509	12	by	by	ADP
taxlaw-2834	509	13	paring	pare	VERB
taxlaw-2834	509	14	the	the	DET
taxlaw-2834	509	15	number	number	NOUN
taxlaw-2834	509	16	of	of	ADP
taxlaw-2834	509	17	pass	pass	NOUN
taxlaw-2834	509	18	-	-	PUNCT
taxlaw-2834	509	19	through	through	ADP
taxlaw-2834	509	20	regimes	regime	NOUN
taxlaw-2834	509	21	.	.	PUNCT
taxlaw-2834	510	1	2	2	X
taxlaw-2834	510	2	.	.	X
taxlaw-2834	510	3	eliminate	eliminate	VERB
taxlaw-2834	510	4	the	the	DET
taxlaw-2834	510	5	ordinary	ordinary	ADJ
taxlaw-2834	510	6	income	income	NOUN
taxlaw-2834	510	7	-	-	PUNCT
taxlaw-2834	510	8	capital	capital	NOUN
taxlaw-2834	510	9	gains	gain	NOUN
taxlaw-2834	510	10	distinction	distinction	NOUN
taxlaw-2834	510	11	for	for	ADP
taxlaw-2834	510	12	individual	individual	ADJ
taxlaw-2834	510	13	taxpayers	taxpayer	NOUN
taxlaw-2834	510	14	,	,	PUNCT
taxlaw-2834	510	15	long	long	ADJ
taxlaw-2834	510	16	-	-	PUNCT
taxlaw-2834	510	17	term	term	NOUN
taxlaw-2834	510	18	capital	capital	NOUN
taxlaw-2834	510	19	gains	gain	NOUN
taxlaw-2834	510	20	are	be	AUX
taxlaw-2834	510	21	usually	usually	ADV
taxlaw-2834	510	22	treated	treat	VERB
taxlaw-2834	510	23	favorably	favorably	ADV
taxlaw-2834	510	24	compared	compare	VERB
taxlaw-2834	510	25	to	to	ADP
taxlaw-2834	510	26	ordinary	ordinary	ADJ
taxlaw-2834	510	27	income.129	income.129	ADV
taxlaw-2834	510	28	for	for	ADP
taxlaw-2834	510	29	all	all	DET
taxlaw-2834	510	30	taxpayers	taxpayer	NOUN
taxlaw-2834	510	31	,	,	PUNCT
taxlaw-2834	510	32	capital	capital	NOUN
taxlaw-2834	510	33	losses	loss	NOUN
taxlaw-2834	510	34	are	be	AUX
taxlaw-2834	510	35	usually	usually	ADV
taxlaw-2834	510	36	treated	treat	VERB
taxlaw-2834	510	37	unfavorably	unfavorably	ADV
taxlaw-2834	510	38	compared	compare	VERB
taxlaw-2834	510	39	to	to	ADP
taxlaw-2834	510	40	ordinary	ordinary	ADJ
taxlaw-2834	510	41	losses.130	losses.130	NOUN
taxlaw-2834	510	42	the	the	DET
taxlaw-2834	510	43	advantages	advantage	NOUN
taxlaw-2834	510	44	and	and	CCONJ
taxlaw-2834	510	45	disadvantages	disadvantage	NOUN
taxlaw-2834	510	46	of	of	ADP
taxlaw-2834	510	47	treating	treat	VERB
taxlaw-2834	510	48	capital	capital	NOUN
taxlaw-2834	510	49	gains	gain	NOUN
taxlaw-2834	510	50	and	and	CCONJ
taxlaw-2834	510	51	losses	loss	NOUN
taxlaw-2834	510	52	differently	differently	ADV
taxlaw-2834	510	53	from	from	ADP
taxlaw-2834	510	54	ordinary	ordinary	ADJ
taxlaw-2834	510	55	gains	gain	NOUN
taxlaw-2834	510	56	and	and	CCONJ
taxlaw-2834	510	57	losses	loss	NOUN
taxlaw-2834	510	58	have	have	AUX
taxlaw-2834	510	59	been	be	AUX
taxlaw-2834	510	60	debated	debate	VERB
taxlaw-2834	510	61	for	for	ADP
taxlaw-2834	510	62	123	123	NUM
taxlaw-2834	510	63	see	see	NOUN
taxlaw-2834	510	64	i.r.c	i.r.c	NOUN
taxlaw-2834	510	65	.	.	PUNCT
taxlaw-2834	511	1	§	§	PROPN
taxlaw-2834	511	2	11	11	NUM
taxlaw-2834	511	3	.	.	PUNCT
taxlaw-2834	511	4	124	124	NUM
taxlaw-2834	511	5	i.r.c	i.r.c	NOUN
taxlaw-2834	511	6	.	.	PUNCT
taxlaw-2834	512	1	§	§	PROPN
taxlaw-2834	512	2	§	§	PROPN
taxlaw-2834	512	3	701	701	NUM
taxlaw-2834	512	4	(	(	PUNCT
taxlaw-2834	512	5	partnerships	partnership	NOUN
taxlaw-2834	512	6	)	)	PUNCT
taxlaw-2834	512	7	,	,	PUNCT
taxlaw-2834	512	8	1363(a	1363(a	NUM
taxlaw-2834	512	9	)	)	PUNCT
taxlaw-2834	512	10	(	(	PUNCT
taxlaw-2834	512	11	s	s	NOUN
taxlaw-2834	512	12	corporations	corporation	NOUN
taxlaw-2834	512	13	)	)	PUNCT
taxlaw-2834	512	14	.	.	PUNCT
taxlaw-2834	513	1	125	125	NUM
taxlaw-2834	513	2	the	the	DET
taxlaw-2834	513	3	choice	choice	NOUN
taxlaw-2834	513	4	-	-	PUNCT
taxlaw-2834	513	5	of	of	ADP
taxlaw-2834	513	6	-	-	PUNCT
taxlaw-2834	513	7	entity	entity	NOUN
taxlaw-2834	513	8	literature	literature	NOUN
taxlaw-2834	513	9	is	be	AUX
taxlaw-2834	513	10	vast	vast	ADJ
taxlaw-2834	513	11	.	.	PUNCT
taxlaw-2834	514	1	see	see	VERB
taxlaw-2834	514	2	,	,	PUNCT
taxlaw-2834	514	3	e.g.	e.g.	ADV
taxlaw-2834	514	4	,	,	PUNCT
taxlaw-2834	514	5	john	john	PROPN
taxlaw-2834	514	6	w.	w.	PROPN
taxlaw-2834	514	7	lee	lee	PROPN
taxlaw-2834	514	8	,	,	PUNCT
taxlaw-2834	514	9	choice	choice	NOUN
taxlaw-2834	514	10	of	of	ADP
taxlaw-2834	514	11	small	small	ADJ
taxlaw-2834	514	12	business	business	NOUN
taxlaw-2834	514	13	tax	tax	NOUN
taxlaw-2834	514	14	entity	entity	NOUN
taxlaw-2834	514	15	:	:	PUNCT
taxlaw-2834	514	16	facts	fact	NOUN
taxlaw-2834	514	17	and	and	CCONJ
taxlaw-2834	514	18	fictions	fiction	NOUN
taxlaw-2834	514	19	,	,	PUNCT
taxlaw-2834	514	20	87	87	NUM
taxlaw-2834	514	21	tax	tax	NOUN
taxlaw-2834	514	22	notes	note	VERB
taxlaw-2834	514	23	417	417	NUM
taxlaw-2834	514	24	(	(	PUNCT
taxlaw-2834	514	25	2000	2000	NUM
taxlaw-2834	514	26	)	)	PUNCT
taxlaw-2834	514	27	.	.	PUNCT
taxlaw-2834	515	1	126	126	NUM
taxlaw-2834	515	2	the	the	DET
taxlaw-2834	515	3	distressingly	distressingly	ADV
taxlaw-2834	515	4	complex	complex	ADJ
taxlaw-2834	515	5	and	and	CCONJ
taxlaw-2834	515	6	confusing	confusing	ADJ
taxlaw-2834	515	7	nature	nature	NOUN
taxlaw-2834	515	8	of	of	ADP
taxlaw-2834	515	9	the	the	DET
taxlaw-2834	515	10	provisions	provision	NOUN
taxlaw-2834	515	11	of	of	ADP
taxlaw-2834	515	12	subchapter	subchapter	NOUN
taxlaw-2834	516	1	k	k	PROPN
taxlaw-2834	516	2	present	present	VERB
taxlaw-2834	516	3	a	a	DET
taxlaw-2834	516	4	formidable	formidable	ADJ
taxlaw-2834	516	5	obstacle	obstacle	NOUN
taxlaw-2834	516	6	to	to	ADP
taxlaw-2834	516	7	the	the	DET
taxlaw-2834	516	8	comprehension	comprehension	NOUN
taxlaw-2834	516	9	of	of	ADP
taxlaw-2834	516	10	these	these	DET
taxlaw-2834	516	11	provisions	provision	NOUN
taxlaw-2834	516	12	without	without	ADP
taxlaw-2834	516	13	the	the	DET
taxlaw-2834	516	14	expenditure	expenditure	NOUN
taxlaw-2834	516	15	of	of	ADP
taxlaw-2834	516	16	a	a	DET
taxlaw-2834	516	17	disproportionate	disproportionate	ADJ
taxlaw-2834	516	18	amount	amount	NOUN
taxlaw-2834	516	19	of	of	ADP
taxlaw-2834	516	20	time	time	NOUN
taxlaw-2834	516	21	and	and	CCONJ
taxlaw-2834	516	22	effort	effort	NOUN
taxlaw-2834	516	23	even	even	ADV
taxlaw-2834	516	24	by	by	ADP
taxlaw-2834	516	25	one	one	NUM
taxlaw-2834	516	26	who	who	PRON
taxlaw-2834	516	27	is	be	AUX
taxlaw-2834	516	28	sophisticated	sophisticated	ADJ
taxlaw-2834	516	29	in	in	ADP
taxlaw-2834	516	30	tax	tax	NOUN
taxlaw-2834	516	31	matters	matter	NOUN
taxlaw-2834	516	32	with	with	ADP
taxlaw-2834	516	33	many	many	ADJ
taxlaw-2834	516	34	years	year	NOUN
taxlaw-2834	516	35	of	of	ADP
taxlaw-2834	516	36	experience	experience	NOUN
taxlaw-2834	516	37	in	in	ADP
taxlaw-2834	516	38	the	the	DET
taxlaw-2834	516	39	tax	tax	NOUN
taxlaw-2834	516	40	field	field	NOUN
taxlaw-2834	516	41	.	.	PUNCT
taxlaw-2834	517	1	foxman	foxman	PROPN
taxlaw-2834	517	2	v.	v.	ADP
taxlaw-2834	517	3	comm’r	comm’r	PROPN
taxlaw-2834	517	4	,	,	PUNCT
taxlaw-2834	517	5	41	41	NUM
taxlaw-2834	517	6	t.c	t.c	PROPN
taxlaw-2834	517	7	.	.	PROPN
taxlaw-2834	517	8	535	535	NUM
taxlaw-2834	517	9	,	,	PUNCT
taxlaw-2834	517	10	551	551	NUM
taxlaw-2834	517	11	n.9	n.9	X
taxlaw-2834	517	12	(	(	PUNCT
taxlaw-2834	517	13	1964	1964	NUM
taxlaw-2834	517	14	)	)	PUNCT
taxlaw-2834	517	15	,	,	PUNCT
taxlaw-2834	517	16	aff’d	aff’d	VERB
taxlaw-2834	517	17	,	,	PUNCT
taxlaw-2834	517	18	352	352	NUM
taxlaw-2834	517	19	f.2d	f.2d	PART
taxlaw-2834	517	20	466	466	NUM
taxlaw-2834	517	21	(	(	PUNCT
taxlaw-2834	517	22	3d	3d	NUM
taxlaw-2834	517	23	cir	cir	NOUN
taxlaw-2834	517	24	.	.	PUNCT
taxlaw-2834	517	25	1965	1965	NUM
taxlaw-2834	517	26	)	)	PUNCT
taxlaw-2834	517	27	.	.	PUNCT
taxlaw-2834	518	1	in	in	ADP
taxlaw-2834	518	2	the	the	DET
taxlaw-2834	518	3	half	half	ADJ
taxlaw-2834	518	4	century	century	NOUN
taxlaw-2834	518	5	since	since	SCONJ
taxlaw-2834	518	6	the	the	DET
taxlaw-2834	518	7	tax	tax	NOUN
taxlaw-2834	518	8	court	court	NOUN
taxlaw-2834	518	9	penned	pen	VERB
taxlaw-2834	518	10	this	this	DET
taxlaw-2834	518	11	gloomy	gloomy	ADJ
taxlaw-2834	518	12	assessment	assessment	NOUN
taxlaw-2834	518	13	,	,	PUNCT
taxlaw-2834	518	14	subchapter	subchapter	PROPN
taxlaw-2834	518	15	k	k	PROPN
taxlaw-2834	518	16	has	have	AUX
taxlaw-2834	518	17	become	become	VERB
taxlaw-2834	518	18	more	more	ADJ
taxlaw-2834	518	19	,	,	PUNCT
taxlaw-2834	518	20	not	not	PART
taxlaw-2834	518	21	less	less	ADJ
taxlaw-2834	518	22	,	,	PUNCT
taxlaw-2834	518	23	impenetrable	impenetrable	ADJ
taxlaw-2834	518	24	.	.	PUNCT
taxlaw-2834	519	1	127	127	NUM
taxlaw-2834	519	2	see	see	VERB
taxlaw-2834	519	3	steve	steve	PROPN
taxlaw-2834	519	4	r.	r.	PROPN
taxlaw-2834	519	5	johnson	johnson	PROPN
taxlaw-2834	519	6	,	,	PUNCT
taxlaw-2834	519	7	the	the	DET
taxlaw-2834	519	8	e.l	e.l	PROPN
taxlaw-2834	519	9	.	.	PROPN
taxlaw-2834	519	10	wiegand	wiegand	PROPN
taxlaw-2834	519	11	lecture	lecture	NOUN
taxlaw-2834	519	12	:	:	PUNCT
taxlaw-2834	519	13	administrability	administrability	NOUN
taxlaw-2834	519	14	-	-	PUNCT
taxlaw-2834	519	15	based	base	VERB
taxlaw-2834	519	16	tax	tax	NOUN
taxlaw-2834	519	17	simplifications	simplification	NOUN
taxlaw-2834	519	18	,	,	PUNCT
taxlaw-2834	519	19	4	4	NUM
taxlaw-2834	519	20	nev	nev	NOUN
taxlaw-2834	519	21	.	.	PROPN
taxlaw-2834	519	22	l.j	l.j	PROPN
taxlaw-2834	519	23	.	.	PROPN
taxlaw-2834	519	24	573	573	NUM
taxlaw-2834	519	25	,	,	PUNCT
taxlaw-2834	519	26	589	589	NUM
taxlaw-2834	519	27	-	-	SYM
taxlaw-2834	519	28	96	96	NUM
taxlaw-2834	519	29	(	(	PUNCT
taxlaw-2834	519	30	2004	2004	NUM
taxlaw-2834	519	31	)	)	PUNCT
taxlaw-2834	519	32	.	.	PUNCT
taxlaw-2834	520	1	128	128	NUM
taxlaw-2834	520	2	see	see	VERB
taxlaw-2834	520	3	,	,	PUNCT
taxlaw-2834	520	4	e.g.	e.g.	ADV
taxlaw-2834	520	5	,	,	PUNCT
taxlaw-2834	520	6	walter	walter	PROPN
taxlaw-2834	520	7	d.	d.	PROPN
taxlaw-2834	520	8	schwidetzky	schwidetzky	PROPN
taxlaw-2834	520	9	,	,	PUNCT
taxlaw-2834	520	10	integrating	integrate	VERB
taxlaw-2834	520	11	subchapters	subchapter	NOUN
taxlaw-2834	520	12	k	k	PROPN
taxlaw-2834	520	13	and	and	CCONJ
taxlaw-2834	520	14	s	s	PROPN
taxlaw-2834	520	15	—	—	PUNCT
taxlaw-2834	520	16	just	just	ADV
taxlaw-2834	520	17	do	do	VERB
taxlaw-2834	520	18	it	it	PRON
taxlaw-2834	520	19	,	,	PUNCT
taxlaw-2834	520	20	62	62	NUM
taxlaw-2834	520	21	tax	tax	NOUN
taxlaw-2834	520	22	law	law	NOUN
taxlaw-2834	520	23	.	.	PUNCT
taxlaw-2834	521	1	749	749	NUM
taxlaw-2834	521	2	(	(	PUNCT
taxlaw-2834	521	3	2009	2009	NUM
taxlaw-2834	521	4	)	)	PUNCT
taxlaw-2834	521	5	.	.	PUNCT
taxlaw-2834	522	1	129	129	NUM
taxlaw-2834	522	2	compare	compare	NOUN
taxlaw-2834	522	3	i.r.c	i.r.c	NOUN
taxlaw-2834	522	4	.	.	PUNCT
taxlaw-2834	523	1	§	§	PROPN
taxlaw-2834	523	2	1(h	1(h	NUM
taxlaw-2834	523	3	)	)	PUNCT
taxlaw-2834	523	4	,	,	PUNCT
taxlaw-2834	523	5	with	with	ADP
taxlaw-2834	523	6	i.r.c	i.r.c	NOUN
taxlaw-2834	523	7	.	.	PUNCT
taxlaw-2834	524	1	§	§	PROPN
taxlaw-2834	524	2	1(a)-(d	1(a)-(d	NUM
taxlaw-2834	524	3	)	)	PUNCT
taxlaw-2834	524	4	.	.	PUNCT
taxlaw-2834	525	1	130	130	NUM
taxlaw-2834	525	2	see	see	VERB
taxlaw-2834	525	3	i.r.c	i.r.c	NOUN
taxlaw-2834	525	4	.	.	PUNCT
taxlaw-2834	526	1	§	§	PROPN
taxlaw-2834	526	2	§	§	PROPN
taxlaw-2834	526	3	1211	1211	NUM
taxlaw-2834	526	4	-	-	SYM
taxlaw-2834	526	5	12	12	NUM
taxlaw-2834	526	6	.	.	PUNCT
taxlaw-2834	526	7	2016	2016	NUM
taxlaw-2834	526	8	]	]	PUNCT
taxlaw-2834	527	1	the	the	DET
taxlaw-2834	527	2	future	future	NOUN
taxlaw-2834	527	3	of	of	ADP
taxlaw-2834	527	4	american	american	PROPN
taxlaw-2834	527	5	tax	tax	PROPN
taxlaw-2834	527	6	administration	administration	NOUN
taxlaw-2834	527	7	25	25	NUM
taxlaw-2834	527	8	generations,131	generations,131	NOUN
taxlaw-2834	527	9	and	and	CCONJ
taxlaw-2834	527	10	different	different	ADJ
taxlaw-2834	527	11	judgments	judgment	NOUN
taxlaw-2834	527	12	have	have	AUX
taxlaw-2834	527	13	been	be	AUX
taxlaw-2834	527	14	made	make	VERB
taxlaw-2834	527	15	at	at	ADP
taxlaw-2834	527	16	different	different	ADJ
taxlaw-2834	527	17	times	time	NOUN
taxlaw-2834	527	18	.	.	PUNCT
taxlaw-2834	528	1	the	the	DET
taxlaw-2834	528	2	distinction	distinction	NOUN
taxlaw-2834	528	3	did	do	AUX
taxlaw-2834	528	4	not	not	PART
taxlaw-2834	528	5	exist	exist	VERB
taxlaw-2834	528	6	in	in	ADP
taxlaw-2834	528	7	our	our	PRON
taxlaw-2834	528	8	tax	tax	NOUN
taxlaw-2834	528	9	law	law	NOUN
taxlaw-2834	528	10	until	until	ADP
taxlaw-2834	528	11	1921	1921	NUM
taxlaw-2834	528	12	.	.	PUNCT
taxlaw-2834	529	1	in	in	ADP
taxlaw-2834	529	2	1986	1986	NUM
taxlaw-2834	529	3	,	,	PUNCT
taxlaw-2834	529	4	the	the	DET
taxlaw-2834	529	5	distinction	distinction	NOUN
taxlaw-2834	529	6	was	be	AUX
taxlaw-2834	529	7	repealed	repeal	VERB
taxlaw-2834	529	8	but	but	CCONJ
taxlaw-2834	529	9	was	be	AUX
taxlaw-2834	529	10	reinstated	reinstate	VERB
taxlaw-2834	529	11	a	a	DET
taxlaw-2834	529	12	few	few	ADJ
taxlaw-2834	529	13	years	year	NOUN
taxlaw-2834	529	14	later	later	ADV
taxlaw-2834	529	15	.	.	PUNCT
taxlaw-2834	530	1	at	at	ADP
taxlaw-2834	530	2	other	other	ADJ
taxlaw-2834	530	3	times	time	NOUN
taxlaw-2834	530	4	,	,	PUNCT
taxlaw-2834	530	5	the	the	DET
taxlaw-2834	530	6	requisite	requisite	ADJ
taxlaw-2834	530	7	holding	holding	NOUN
taxlaw-2834	530	8	period	period	NOUN
taxlaw-2834	530	9	for	for	ADP
taxlaw-2834	530	10	long	long	ADJ
taxlaw-2834	530	11	-	-	PUNCT
taxlaw-2834	530	12	term	term	NOUN
taxlaw-2834	530	13	status	status	NOUN
taxlaw-2834	530	14	,	,	PUNCT
taxlaw-2834	530	15	the	the	DET
taxlaw-2834	530	16	size	size	NOUN
taxlaw-2834	530	17	of	of	ADP
taxlaw-2834	530	18	the	the	DET
taxlaw-2834	530	19	differential	differential	NOUN
taxlaw-2834	530	20	,	,	PUNCT
taxlaw-2834	530	21	and	and	CCONJ
taxlaw-2834	530	22	limiting	limit	VERB
taxlaw-2834	530	23	rules	rule	NOUN
taxlaw-2834	530	24	all	all	PRON
taxlaw-2834	530	25	have	have	AUX
taxlaw-2834	530	26	varied	varied	ADJ
taxlaw-2834	530	27	.	.	PUNCT
taxlaw-2834	531	1	132	132	NUM
taxlaw-2834	531	2	my	my	PRON
taxlaw-2834	531	3	own	own	ADJ
taxlaw-2834	531	4	preference	preference	NOUN
taxlaw-2834	531	5	—	—	PUNCT
taxlaw-2834	531	6	a	a	DET
taxlaw-2834	531	7	minority	minority	NOUN
taxlaw-2834	531	8	view133	view133	PROPN
taxlaw-2834	531	9	—	—	PUNCT
taxlaw-2834	531	10	would	would	AUX
taxlaw-2834	531	11	be	be	AUX
taxlaw-2834	531	12	to	to	PART
taxlaw-2834	531	13	abolish	abolish	VERB
taxlaw-2834	531	14	the	the	DET
taxlaw-2834	531	15	differential	differential	NOUN
taxlaw-2834	531	16	.	.	PUNCT
taxlaw-2834	532	1	capital	capital	NOUN
taxlaw-2834	532	2	gains	gain	NOUN
taxlaw-2834	532	3	policy	policy	NOUN
taxlaw-2834	532	4	is	be	AUX
taxlaw-2834	532	5	determined	determine	VERB
taxlaw-2834	532	6	principally	principally	ADV
taxlaw-2834	532	7	by	by	ADP
taxlaw-2834	532	8	considerations	consideration	NOUN
taxlaw-2834	532	9	other	other	ADJ
taxlaw-2834	532	10	than	than	ADP
taxlaw-2834	532	11	administrability	administrability	NOUN
taxlaw-2834	532	12	.	.	PUNCT
taxlaw-2834	533	1	but	but	CCONJ
taxlaw-2834	533	2	it	it	PRON
taxlaw-2834	533	3	is	be	AUX
taxlaw-2834	533	4	worth	worth	ADJ
taxlaw-2834	533	5	noting	note	VERB
taxlaw-2834	533	6	that	that	SCONJ
taxlaw-2834	533	7	,	,	PUNCT
taxlaw-2834	533	8	were	be	AUX
taxlaw-2834	533	9	we	we	PRON
taxlaw-2834	533	10	ever	ever	ADV
taxlaw-2834	533	11	to	to	PART
taxlaw-2834	533	12	bury	bury	VERB
taxlaw-2834	533	13	the	the	DET
taxlaw-2834	533	14	distinction	distinction	NOUN
taxlaw-2834	533	15	and	and	CCONJ
taxlaw-2834	533	16	not	not	PART
taxlaw-2834	533	17	later	later	ADV
taxlaw-2834	533	18	exhume	exhume	VERB
taxlaw-2834	533	19	it	it	PRON
taxlaw-2834	533	20	,	,	PUNCT
taxlaw-2834	533	21	the	the	DET
taxlaw-2834	533	22	burdens	burden	NOUN
taxlaw-2834	533	23	on	on	ADP
taxlaw-2834	533	24	the	the	DET
taxlaw-2834	533	25	irs	irs	PROPN
taxlaw-2834	533	26	would	would	AUX
taxlaw-2834	533	27	be	be	AUX
taxlaw-2834	533	28	greatly	greatly	ADV
taxlaw-2834	533	29	eased	ease	VERB
taxlaw-2834	533	30	.	.	PUNCT
taxlaw-2834	534	1	the	the	DET
taxlaw-2834	534	2	code	code	NOUN
taxlaw-2834	534	3	is	be	AUX
taxlaw-2834	534	4	festooned	festoon	VERB
taxlaw-2834	534	5	with	with	ADP
taxlaw-2834	534	6	provisions	provision	NOUN
taxlaw-2834	534	7	that	that	PRON
taxlaw-2834	534	8	exist	exist	VERB
taxlaw-2834	534	9	only	only	ADV
taxlaw-2834	534	10	to	to	PART
taxlaw-2834	534	11	keep	keep	VERB
taxlaw-2834	534	12	in	in	ADP
taxlaw-2834	534	13	some	some	DET
taxlaw-2834	534	14	state	state	NOUN
taxlaw-2834	534	15	of	of	ADP
taxlaw-2834	534	16	repair	repair	NOUN
taxlaw-2834	534	17	the	the	DET
taxlaw-2834	534	18	fence	fence	NOUN
taxlaw-2834	534	19	between	between	ADP
taxlaw-2834	534	20	ordinary	ordinary	ADJ
taxlaw-2834	534	21	and	and	CCONJ
taxlaw-2834	534	22	capital.134	capital.134	ADP
taxlaw-2834	534	23	these	these	DET
taxlaw-2834	534	24	sections	section	NOUN
taxlaw-2834	534	25	require	require	VERB
taxlaw-2834	534	26	regulations	regulation	NOUN
taxlaw-2834	534	27	,	,	PUNCT
taxlaw-2834	534	28	revenue	revenue	NOUN
taxlaw-2834	534	29	rulings	ruling	NOUN
taxlaw-2834	534	30	,	,	PUNCT
taxlaw-2834	534	31	private	private	ADJ
taxlaw-2834	534	32	letter	letter	NOUN
taxlaw-2834	534	33	rulings	ruling	NOUN
taxlaw-2834	534	34	,	,	PUNCT
taxlaw-2834	534	35	audits	audits	NOUN
taxlaw-2834	534	36	,	,	PUNCT
taxlaw-2834	534	37	and	and	CCONJ
taxlaw-2834	534	38	litigation	litigation	NOUN
taxlaw-2834	534	39	.	.	PUNCT
taxlaw-2834	535	1	abolition	abolition	NOUN
taxlaw-2834	535	2	of	of	ADP
taxlaw-2834	535	3	the	the	DET
taxlaw-2834	535	4	distinction	distinction	NOUN
taxlaw-2834	535	5	would	would	AUX
taxlaw-2834	535	6	be	be	AUX
taxlaw-2834	535	7	a	a	DET
taxlaw-2834	535	8	major	major	ADJ
taxlaw-2834	535	9	move	move	NOUN
taxlaw-2834	535	10	in	in	ADP
taxlaw-2834	535	11	obviating	obviate	VERB
taxlaw-2834	535	12	the	the	DET
taxlaw-2834	535	13	current	current	ADJ
taxlaw-2834	535	14	crisis	crisis	NOUN
taxlaw-2834	535	15	.	.	PUNCT
taxlaw-2834	536	1	3	3	X
taxlaw-2834	536	2	.	.	X
taxlaw-2834	536	3	abolish	abolish	VERB
taxlaw-2834	536	4	the	the	DET
taxlaw-2834	536	5	accumulated	accumulate	VERB
taxlaw-2834	536	6	earnings	earning	NOUN
taxlaw-2834	536	7	tax	tax	NOUN
taxlaw-2834	536	8	the	the	DET
taxlaw-2834	536	9	accumulated	accumulate	VERB
taxlaw-2834	536	10	earning	earning	NOUN
taxlaw-2834	536	11	tax	tax	NOUN
taxlaw-2834	536	12	(	(	PUNCT
taxlaw-2834	536	13	aet	aet	NOUN
taxlaw-2834	536	14	)	)	PUNCT
taxlaw-2834	536	15	imposes	impose	VERB
taxlaw-2834	536	16	a	a	DET
taxlaw-2834	536	17	penalty	penalty	NOUN
taxlaw-2834	536	18	tax	tax	NOUN
taxlaw-2834	536	19	on	on	ADP
taxlaw-2834	536	20	corporations	corporation	NOUN
taxlaw-2834	536	21	that	that	PRON
taxlaw-2834	536	22	accumulate	accumulate	VERB
taxlaw-2834	536	23	profits	profit	NOUN
taxlaw-2834	536	24	beyond	beyond	ADP
taxlaw-2834	536	25	the	the	DET
taxlaw-2834	536	26	reasonable	reasonable	ADJ
taxlaw-2834	536	27	needs	need	NOUN
taxlaw-2834	536	28	of	of	ADP
taxlaw-2834	536	29	the	the	DET
taxlaw-2834	536	30	business	business	NOUN
taxlaw-2834	536	31	instead	instead	ADV
taxlaw-2834	536	32	of	of	ADP
taxlaw-2834	536	33	paying	pay	VERB
taxlaw-2834	536	34	them	they	PRON
taxlaw-2834	536	35	out	out	ADP
taxlaw-2834	536	36	as	as	ADP
taxlaw-2834	536	37	dividends.135	dividends.135	NOUN
taxlaw-2834	536	38	determining	determine	VERB
taxlaw-2834	536	39	what	what	PRON
taxlaw-2834	536	40	constitutes	constitute	VERB
taxlaw-2834	536	41	such	such	ADJ
taxlaw-2834	536	42	reasonable	reasonable	ADJ
taxlaw-2834	536	43	needs	need	NOUN
taxlaw-2834	536	44	requires	require	VERB
taxlaw-2834	536	45	extensive	extensive	ADJ
taxlaw-2834	536	46	factual	factual	ADJ
taxlaw-2834	536	47	inquiry	inquiry	NOUN
taxlaw-2834	536	48	.	.	PUNCT
taxlaw-2834	537	1	at	at	ADP
taxlaw-2834	537	2	the	the	DET
taxlaw-2834	537	3	end	end	NOUN
taxlaw-2834	537	4	of	of	ADP
taxlaw-2834	537	5	the	the	DET
taxlaw-2834	537	6	day	day	NOUN
taxlaw-2834	537	7	,	,	PUNCT
taxlaw-2834	537	8	the	the	DET
taxlaw-2834	537	9	irs	irs	PROPN
taxlaw-2834	537	10	often	often	ADV
taxlaw-2834	537	11	loses	lose	VERB
taxlaw-2834	537	12	because	because	SCONJ
taxlaw-2834	537	13	(	(	PUNCT
taxlaw-2834	537	14	1	1	X
taxlaw-2834	537	15	)	)	PUNCT
taxlaw-2834	537	16	the	the	DET
taxlaw-2834	537	17	taxpayers	taxpayer	NOUN
taxlaw-2834	537	18	have	have	VERB
taxlaw-2834	537	19	superior	superior	ADJ
taxlaw-2834	537	20	access	access	NOUN
taxlaw-2834	537	21	to	to	ADP
taxlaw-2834	537	22	the	the	DET
taxlaw-2834	537	23	facts	fact	NOUN
taxlaw-2834	537	24	and	and	CCONJ
taxlaw-2834	537	25	(	(	PUNCT
taxlaw-2834	537	26	2	2	X
taxlaw-2834	537	27	)	)	PUNCT
taxlaw-2834	537	28	courts	court	NOUN
taxlaw-2834	537	29	are	be	AUX
taxlaw-2834	537	30	often	often	ADV
taxlaw-2834	537	31	reluctant	reluctant	ADJ
taxlaw-2834	537	32	to	to	PART
taxlaw-2834	537	33	second	second	ADJ
taxlaw-2834	537	34	-	-	PUNCT
taxlaw-2834	537	35	guess	guess	VERB
taxlaw-2834	537	36	the	the	DET
taxlaw-2834	537	37	business	business	NOUN
taxlaw-2834	537	38	judgment	judgment	NOUN
taxlaw-2834	537	39	of	of	ADP
taxlaw-2834	537	40	the	the	DET
taxlaw-2834	537	41	taxpayer.136	taxpayer.136	NOUN
taxlaw-2834	537	42	as	as	ADP
taxlaw-2834	537	43	a	a	DET
taxlaw-2834	537	44	result	result	NOUN
taxlaw-2834	537	45	,	,	PUNCT
taxlaw-2834	537	46	it	it	PRON
taxlaw-2834	537	47	is	be	AUX
taxlaw-2834	537	48	likely	likely	ADJ
taxlaw-2834	537	49	that	that	SCONJ
taxlaw-2834	537	50	,	,	PUNCT
taxlaw-2834	537	51	on	on	ADP
taxlaw-2834	537	52	net	net	NOUN
taxlaw-2834	537	53	,	,	PUNCT
taxlaw-2834	537	54	the	the	DET
taxlaw-2834	537	55	irs	irs	PROPN
taxlaw-2834	537	56	loses	lose	VERB
taxlaw-2834	537	57	money	money	NOUN
taxlaw-2834	537	58	when	when	SCONJ
taxlaw-2834	537	59	it	it	PRON
taxlaw-2834	537	60	tries	try	VERB
taxlaw-2834	537	61	to	to	PART
taxlaw-2834	537	62	enforce	enforce	VERB
taxlaw-2834	537	63	the	the	DET
taxlaw-2834	537	64	aet	aet	NOUN
taxlaw-2834	537	65	,	,	PUNCT
taxlaw-2834	537	66	at	at	ADP
taxlaw-2834	537	67	least	least	ADJ
taxlaw-2834	537	68	when	when	SCONJ
taxlaw-2834	537	69	opportunity	opportunity	NOUN
taxlaw-2834	537	70	costs	cost	NOUN
taxlaw-2834	537	71	are	be	AUX
taxlaw-2834	537	72	taken	take	VERB
taxlaw-2834	537	73	into	into	ADP
taxlaw-2834	537	74	consideration	consideration	NOUN
taxlaw-2834	537	75	.	.	PUNCT
taxlaw-2834	538	1	the	the	DET
taxlaw-2834	538	2	irs	irs	PROPN
taxlaw-2834	538	3	often	often	ADV
taxlaw-2834	538	4	invests	invest	VERB
taxlaw-2834	538	5	hundreds	hundred	NOUN
taxlaw-2834	538	6	of	of	ADP
taxlaw-2834	538	7	agent	agent	NOUN
taxlaw-2834	538	8	hours	hour	NOUN
taxlaw-2834	538	9	in	in	ADP
taxlaw-2834	538	10	aet	aet	NOUN
taxlaw-2834	538	11	examinations	examination	NOUN
taxlaw-2834	538	12	,	,	PUNCT
taxlaw-2834	538	13	appeals	appeal	NOUN
taxlaw-2834	538	14	,	,	PUNCT
taxlaw-2834	538	15	and	and	CCONJ
taxlaw-2834	538	16	litigation	litigation	NOUN
taxlaw-2834	538	17	,	,	PUNCT
taxlaw-2834	538	18	yet	yet	ADV
taxlaw-2834	538	19	recovers	recover	VERB
taxlaw-2834	538	20	little	little	ADJ
taxlaw-2834	538	21	or	or	CCONJ
taxlaw-2834	538	22	nothing	nothing	PRON
taxlaw-2834	538	23	.	.	PUNCT
taxlaw-2834	539	1	relevant	relevant	ADJ
taxlaw-2834	539	2	statistics	statistic	NOUN
taxlaw-2834	539	3	may	may	AUX
taxlaw-2834	539	4	not	not	PART
taxlaw-2834	539	5	exist	exist	VERB
taxlaw-2834	539	6	and	and	CCONJ
taxlaw-2834	539	7	,	,	PUNCT
taxlaw-2834	539	8	if	if	SCONJ
taxlaw-2834	539	9	they	they	PRON
taxlaw-2834	539	10	do	do	VERB
taxlaw-2834	539	11	,	,	PUNCT
taxlaw-2834	539	12	have	have	AUX
taxlaw-2834	539	13	not	not	PART
taxlaw-2834	539	14	been	be	AUX
taxlaw-2834	539	15	publicly	publicly	ADV
taxlaw-2834	539	16	released	release	VERB
taxlaw-2834	539	17	.	.	PUNCT
taxlaw-2834	540	1	it	it	PRON
taxlaw-2834	540	2	is	be	AUX
taxlaw-2834	540	3	likely	likely	ADJ
taxlaw-2834	540	4	,	,	PUNCT
taxlaw-2834	540	5	however	however	ADV
taxlaw-2834	540	6	,	,	PUNCT
taxlaw-2834	540	7	that	that	SCONJ
taxlaw-2834	540	8	the	the	DET
taxlaw-2834	540	9	irs	irs	PROPN
taxlaw-2834	540	10	’s	’s	PART
taxlaw-2834	540	11	assumed	assume	VERB
taxlaw-2834	540	12	“	"	PUNCT
taxlaw-2834	540	13	$	$	SYM
taxlaw-2834	540	14	4	4	NUM
taxlaw-2834	540	15	of	of	ADP
taxlaw-2834	540	16	extra	extra	ADJ
taxlaw-2834	540	17	tax	tax	NOUN
taxlaw-2834	540	18	collected	collect	VERB
taxlaw-2834	540	19	for	for	ADP
taxlaw-2834	540	20	every	every	DET
taxlaw-2834	540	21	$	$	SYM
taxlaw-2834	540	22	1	1	NUM
taxlaw-2834	540	23	of	of	ADP
taxlaw-2834	540	24	extra	extra	ADJ
taxlaw-2834	540	25	irs	irs	PROPN
taxlaw-2834	540	26	budget	budget	NOUN
taxlaw-2834	540	27	”	"	PUNCT
taxlaw-2834	540	28	return	return	NOUN
taxlaw-2834	540	29	on	on	ADP
taxlaw-2834	540	30	investment137	investment137	PROPN
taxlaw-2834	540	31	is	be	AUX
taxlaw-2834	540	32	not	not	PART
taxlaw-2834	540	33	achieved	achieve	VERB
taxlaw-2834	540	34	in	in	ADP
taxlaw-2834	540	35	aet	aet	NOUN
taxlaw-2834	540	36	examinations	examination	NOUN
taxlaw-2834	540	37	.	.	PUNCT
taxlaw-2834	541	1	instead	instead	ADV
taxlaw-2834	541	2	,	,	PUNCT
taxlaw-2834	541	3	the	the	DET
taxlaw-2834	541	4	irs	irs	PROPN
taxlaw-2834	541	5	should	should	AUX
taxlaw-2834	541	6	invest	invest	VERB
taxlaw-2834	541	7	its	its	PRON
taxlaw-2834	541	8	time	time	NOUN
taxlaw-2834	541	9	in	in	ADP
taxlaw-2834	541	10	other	other	ADJ
taxlaw-2834	541	11	audit	audit	NOUN
taxlaw-2834	541	12	areas	area	NOUN
taxlaw-2834	541	13	where	where	SCONJ
taxlaw-2834	541	14	that	that	DET
taxlaw-2834	541	15	return	return	NOUN
taxlaw-2834	541	16	on	on	ADP
taxlaw-2834	541	17	investment	investment	NOUN
taxlaw-2834	541	18	can	can	AUX
taxlaw-2834	541	19	be	be	AUX
taxlaw-2834	541	20	achieved	achieve	VERB
taxlaw-2834	541	21	.	.	PUNCT
taxlaw-2834	542	1	the	the	DET
taxlaw-2834	542	2	aet	aet	NOUN
taxlaw-2834	542	3	wastes	waste	VERB
taxlaw-2834	542	4	the	the	DET
taxlaw-2834	542	5	time	time	NOUN
taxlaw-2834	542	6	of	of	ADP
taxlaw-2834	542	7	the	the	DET
taxlaw-2834	542	8	irs	irs	PROPN
taxlaw-2834	542	9	,	,	PUNCT
taxlaw-2834	542	10	and	and	CCONJ
taxlaw-2834	542	11	because	because	SCONJ
taxlaw-2834	542	12	of	of	ADP
taxlaw-2834	542	13	opportunity	opportunity	NOUN
taxlaw-2834	542	14	costs	cost	NOUN
taxlaw-2834	542	15	,	,	PUNCT
taxlaw-2834	542	16	it	it	PRON
taxlaw-2834	542	17	hurts	hurt	VERB
taxlaw-2834	542	18	the	the	DET
taxlaw-2834	542	19	federal	federal	ADJ
taxlaw-2834	542	20	fisc	fisc	NOUN
taxlaw-2834	542	21	.	.	PUNCT
taxlaw-2834	543	1	therefore	therefore	ADV
taxlaw-2834	543	2	,	,	PUNCT
taxlaw-2834	543	3	the	the	DET
taxlaw-2834	543	4	aet	aet	NOUN
taxlaw-2834	543	5	should	should	AUX
taxlaw-2834	543	6	be	be	AUX
taxlaw-2834	543	7	abolished.138	abolished.138	PROPN
taxlaw-2834	543	8	4	4	NUM
taxlaw-2834	543	9	.	.	PUNCT
taxlaw-2834	544	1	revise	revise	VERB
taxlaw-2834	544	2	treatment	treatment	NOUN
taxlaw-2834	544	3	of	of	ADP
taxlaw-2834	544	4	tax	tax	NOUN
taxlaw-2834	544	5	-	-	PUNCT
taxlaw-2834	544	6	exempt	exempt	ADJ
taxlaw-2834	544	7	entities	entity	NOUN
taxlaw-2834	544	8	certain	certain	ADJ
taxlaw-2834	544	9	organizations	organization	NOUN
taxlaw-2834	544	10	are	be	AUX
taxlaw-2834	544	11	generally	generally	ADV
taxlaw-2834	544	12	exempt	exempt	ADJ
taxlaw-2834	544	13	from	from	ADP
taxlaw-2834	544	14	the	the	DET
taxlaw-2834	544	15	federal	federal	ADJ
taxlaw-2834	544	16	income	income	NOUN
taxlaw-2834	544	17	tax	tax	NOUN
taxlaw-2834	544	18	.	.	PUNCT
taxlaw-2834	545	1	139	139	NUM
taxlaw-2834	545	2	“	"	PUNCT
taxlaw-2834	545	3	originally	originally	ADV
taxlaw-2834	545	4	,	,	PUNCT
taxlaw-2834	545	5	only	only	ADV
taxlaw-2834	545	6	two	two	NUM
taxlaw-2834	545	7	types	type	NOUN
taxlaw-2834	545	8	of	of	ADP
taxlaw-2834	545	9	organizations	organization	NOUN
taxlaw-2834	545	10	—	—	PUNCT
taxlaw-2834	545	11	charities	charity	NOUN
taxlaw-2834	545	12	and	and	CCONJ
taxlaw-2834	545	13	fraternal	fraternal	ADJ
taxlaw-2834	545	14	benefit	benefit	NOUN
taxlaw-2834	545	15	societies	society	NOUN
taxlaw-2834	545	16	—	—	PUNCT
taxlaw-2834	545	17	were	be	AUX
taxlaw-2834	545	18	exempt	exempt	ADJ
taxlaw-2834	545	19	.	.	PUNCT
taxlaw-2834	545	20	.	.	PUNCT
taxlaw-2834	545	21	.	.	PUNCT
taxlaw-2834	545	22	.	.	PUNCT
taxlaw-2834	546	1	today	today	NOUN
taxlaw-2834	546	2	,	,	PUNCT
taxlaw-2834	546	3	there	there	PRON
taxlaw-2834	546	4	are	be	VERB
taxlaw-2834	546	5	more	more	ADJ
taxlaw-2834	546	6	than	than	ADP
taxlaw-2834	546	7	29	29	NUM
taxlaw-2834	546	8	different	different	ADJ
taxlaw-2834	546	9	types	type	NOUN
taxlaw-2834	546	10	of	of	ADP
taxlaw-2834	546	11	tax	tax	NOUN
taxlaw-2834	546	12	-	-	PUNCT
taxlaw-2834	546	13	exempt	exempt	ADJ
taxlaw-2834	546	14	entities	entity	NOUN
taxlaw-2834	546	15	in	in	ADP
taxlaw-2834	546	16	section	section	NOUN
taxlaw-2834	546	17	501(c	501(c	PROPN
taxlaw-2834	546	18	)	)	PUNCT
taxlaw-2834	546	19	alone	alone	ADJ
taxlaw-2834	546	20	and	and	CCONJ
taxlaw-2834	546	21	by	by	ADP
taxlaw-2834	546	22	some	some	DET
taxlaw-2834	546	23	counts	count	NOUN
taxlaw-2834	546	24	more	more	ADJ
taxlaw-2834	546	25	than	than	ADP
taxlaw-2834	546	26	70	70	NUM
taxlaw-2834	546	27	in	in	ADV
taxlaw-2834	546	28	all	all	PRON
taxlaw-2834	546	29	.	.	PUNCT
taxlaw-2834	547	1	”140	”140	PROPN
taxlaw-2834	547	2	131	131	NUM
taxlaw-2834	547	3	see	see	VERB
taxlaw-2834	547	4	,	,	PUNCT
taxlaw-2834	547	5	e.g.	e.g.	ADV
taxlaw-2834	547	6	,	,	PUNCT
taxlaw-2834	547	7	william	william	PROPN
taxlaw-2834	547	8	d.	d.	PROPN
taxlaw-2834	547	9	popkin	popkin	PROPN
taxlaw-2834	547	10	,	,	PUNCT
taxlaw-2834	547	11	introduction	introduction	NOUN
taxlaw-2834	547	12	to	to	ADP
taxlaw-2834	547	13	taxation	taxation	NOUN
taxlaw-2834	547	14	45	45	NUM
taxlaw-2834	547	15	-	-	SYM
taxlaw-2834	547	16	49	49	NUM
taxlaw-2834	547	17	(	(	PUNCT
taxlaw-2834	547	18	5th	5th	ADJ
taxlaw-2834	547	19	ed	ed	NOUN
taxlaw-2834	547	20	.	.	PROPN
taxlaw-2834	547	21	2008	2008	NUM
taxlaw-2834	547	22	)	)	PUNCT
taxlaw-2834	547	23	.	.	PUNCT
taxlaw-2834	548	1	132	132	NUM
taxlaw-2834	548	2	for	for	ADP
taxlaw-2834	548	3	this	this	DET
taxlaw-2834	548	4	history	history	NOUN
taxlaw-2834	548	5	in	in	ADP
taxlaw-2834	548	6	brief	brief	NOUN
taxlaw-2834	548	7	,	,	PUNCT
taxlaw-2834	548	8	see	see	VERB
taxlaw-2834	548	9	i	i	PRON
taxlaw-2834	548	10	d.	d.	PROPN
taxlaw-2834	548	11	at	at	ADP
taxlaw-2834	548	12	46	46	NUM
taxlaw-2834	548	13	-	-	SYM
taxlaw-2834	548	14	47	47	NUM
taxlaw-2834	548	15	.	.	PUNCT
taxlaw-2834	549	1	133	133	NUM
taxlaw-2834	550	1	but	but	CCONJ
taxlaw-2834	550	2	i	i	PRON
taxlaw-2834	550	3	have	have	VERB
taxlaw-2834	550	4	some	some	DET
taxlaw-2834	550	5	illustrious	illustrious	ADJ
taxlaw-2834	550	6	company	company	NOUN
taxlaw-2834	550	7	.	.	PUNCT
taxlaw-2834	551	1	see	see	VERB
taxlaw-2834	551	2	,	,	PUNCT
taxlaw-2834	551	3	e.g.	e.g.	ADV
taxlaw-2834	551	4	,	,	PUNCT
taxlaw-2834	551	5	daniel	daniel	PROPN
taxlaw-2834	551	6	halperin	halperin	PROPN
taxlaw-2834	551	7	,	,	PUNCT
taxlaw-2834	551	8	commentary	commentary	NOUN
taxlaw-2834	551	9	:	:	PUNCT
taxlaw-2834	551	10	a	a	DET
taxlaw-2834	551	11	capital	capital	NOUN
taxlaw-2834	551	12	gains	gain	NOUN
taxlaw-2834	551	13	preference	preference	NOUN
taxlaw-2834	551	14	is	be	AUX
taxlaw-2834	551	15	not	not	PART
taxlaw-2834	551	16	even	even	ADV
taxlaw-2834	551	17	a	a	DET
taxlaw-2834	551	18	second	second	ADV
taxlaw-2834	551	19	-	-	PUNCT
taxlaw-2834	551	20	best	good	ADJ
taxlaw-2834	551	21	solution	solution	NOUN
taxlaw-2834	551	22	,	,	PUNCT
taxlaw-2834	551	23	84	84	NUM
taxlaw-2834	551	24	tax	tax	NOUN
taxlaw-2834	551	25	l.	l.	PROPN
taxlaw-2834	551	26	rev	rev	PROPN
taxlaw-2834	551	27	.	.	PROPN
taxlaw-2834	551	28	381	381	NUM
taxlaw-2834	551	29	(	(	PUNCT
taxlaw-2834	551	30	1993	1993	NUM
taxlaw-2834	551	31	)	)	PUNCT
taxlaw-2834	551	32	;	;	PUNCT
taxlaw-2834	551	33	edward	edward	PROPN
taxlaw-2834	551	34	j.	j.	PROPN
taxlaw-2834	551	35	mccaffery	mccaffery	PROPN
taxlaw-2834	551	36	,	,	PUNCT
taxlaw-2834	551	37	the	the	DET
taxlaw-2834	551	38	holy	holy	ADJ
taxlaw-2834	551	39	grail	grail	NOUN
taxlaw-2834	551	40	of	of	ADP
taxlaw-2834	551	41	tax	tax	NOUN
taxlaw-2834	551	42	simplification	simplification	NOUN
taxlaw-2834	551	43	,	,	PUNCT
taxlaw-2834	551	44	1990	1990	NUM
taxlaw-2834	551	45	wis	wis	NOUN
taxlaw-2834	551	46	.	.	PUNCT
taxlaw-2834	552	1	l.	l.	PROPN
taxlaw-2834	552	2	rev	rev	PROPN
taxlaw-2834	552	3	.	.	PROPN
taxlaw-2834	552	4	1267	1267	NUM
taxlaw-2834	552	5	,	,	PUNCT
taxlaw-2834	552	6	1295	1295	NUM
taxlaw-2834	552	7	-	-	SYM
taxlaw-2834	552	8	95	95	NUM
taxlaw-2834	552	9	;	;	PUNCT
taxlaw-2834	552	10	joseph	joseph	PROPN
taxlaw-2834	552	11	a.	a.	PROPN
taxlaw-2834	552	12	snoe	snoe	PROPN
taxlaw-2834	552	13	,	,	PUNCT
taxlaw-2834	552	14	tax	tax	NOUN
taxlaw-2834	552	15	simplification	simplification	NOUN
taxlaw-2834	552	16	and	and	CCONJ
taxlaw-2834	552	17	fairness	fairness	NOUN
taxlaw-2834	552	18	:	:	PUNCT
taxlaw-2834	552	19	four	four	NUM
taxlaw-2834	552	20	proposals	proposal	NOUN
taxlaw-2834	552	21	for	for	ADP
taxlaw-2834	552	22	fundamental	fundamental	ADJ
taxlaw-2834	552	23	tax	tax	NOUN
taxlaw-2834	552	24	reform	reform	NOUN
taxlaw-2834	552	25	,	,	PUNCT
taxlaw-2834	552	26	60	60	NUM
taxlaw-2834	552	27	alb	alb	NOUN
taxlaw-2834	552	28	.	.	PROPN
taxlaw-2834	552	29	l.	l.	PROPN
taxlaw-2834	552	30	rev	rev	PROPN
taxlaw-2834	552	31	.	.	PROPN
taxlaw-2834	552	32	61	61	NUM
taxlaw-2834	552	33	,	,	PUNCT
taxlaw-2834	552	34	66	66	NUM
taxlaw-2834	552	35	-	-	SYM
taxlaw-2834	552	36	85	85	NUM
taxlaw-2834	552	37	(	(	PUNCT
taxlaw-2834	552	38	1996	1996	NUM
taxlaw-2834	552	39	)	)	PUNCT
taxlaw-2834	552	40	.	.	PUNCT
taxlaw-2834	553	1	134	134	NUM
taxlaw-2834	553	2	among	among	ADP
taxlaw-2834	553	3	scores	score	NOUN
taxlaw-2834	553	4	,	,	PUNCT
taxlaw-2834	553	5	if	if	SCONJ
taxlaw-2834	553	6	not	not	PART
taxlaw-2834	553	7	hundreds	hundred	NOUN
taxlaw-2834	553	8	,	,	PUNCT
taxlaw-2834	553	9	of	of	ADP
taxlaw-2834	553	10	examples	example	NOUN
taxlaw-2834	553	11	,	,	PUNCT
taxlaw-2834	553	12	see	see	VERB
taxlaw-2834	553	13	i.r.c	i.r.c	NOUN
taxlaw-2834	553	14	.	.	PUNCT
taxlaw-2834	554	1	§	§	PROPN
taxlaw-2834	554	2	§	§	PROPN
taxlaw-2834	554	3	1211	1211	NUM
taxlaw-2834	554	4	-	-	SYM
taxlaw-2834	554	5	1259	1259	NUM
taxlaw-2834	554	6	.	.	PUNCT
taxlaw-2834	554	7	135	135	NUM
taxlaw-2834	554	8	i.r.c	i.r.c	NOUN
taxlaw-2834	554	9	.	.	PUNCT
taxlaw-2834	555	1	§	§	PROPN
taxlaw-2834	555	2	§	§	PROPN
taxlaw-2834	555	3	531	531	NUM
taxlaw-2834	555	4	-	-	SYM
taxlaw-2834	555	5	537	537	NUM
taxlaw-2834	555	6	.	.	NOUN
taxlaw-2834	555	7	136	136	NUM
taxlaw-2834	555	8	see	see	VERB
taxlaw-2834	555	9	,	,	PUNCT
taxlaw-2834	555	10	e.g.	e.g.	ADV
taxlaw-2834	555	11	,	,	PUNCT
taxlaw-2834	555	12	welch	welch	PROPN
taxlaw-2834	555	13	v.	v.	ADP
taxlaw-2834	555	14	helvering	helvering	PROPN
taxlaw-2834	555	15	,	,	PUNCT
taxlaw-2834	555	16	290	290	NUM
taxlaw-2834	555	17	u.s	u.s	PROPN
taxlaw-2834	555	18	.	.	PROPN
taxlaw-2834	555	19	111	111	NUM
taxlaw-2834	555	20	,	,	PUNCT
taxlaw-2834	555	21	113	113	NUM
taxlaw-2834	555	22	(	(	PUNCT
taxlaw-2834	555	23	1933	1933	NUM
taxlaw-2834	555	24	)	)	PUNCT
taxlaw-2834	555	25	.	.	PUNCT
taxlaw-2834	556	1	137	137	NUM
taxlaw-2834	556	2	see	see	VERB
taxlaw-2834	556	3	supra	supra	ADJ
taxlaw-2834	556	4	text	text	NOUN
taxlaw-2834	556	5	accompanying	accompanying	ADJ
taxlaw-2834	556	6	notes	note	NOUN
taxlaw-2834	556	7	83	83	NUM
taxlaw-2834	556	8	-	-	SYM
taxlaw-2834	556	9	86	86	NUM
taxlaw-2834	556	10	.	.	PUNCT
taxlaw-2834	556	11	138	138	NUM
taxlaw-2834	556	12	for	for	ADP
taxlaw-2834	556	13	a	a	DET
taxlaw-2834	556	14	more	more	ADV
taxlaw-2834	556	15	detailed	detailed	ADJ
taxlaw-2834	556	16	discussion	discussion	NOUN
taxlaw-2834	556	17	,	,	PUNCT
taxlaw-2834	556	18	see	see	VERB
taxlaw-2834	556	19	johnson	johnson	PROPN
taxlaw-2834	556	20	,	,	PUNCT
taxlaw-2834	556	21	supra	supra	PROPN
taxlaw-2834	556	22	note	note	PROPN
taxlaw-2834	556	23	127	127	NUM
taxlaw-2834	556	24	,	,	PUNCT
taxlaw-2834	556	25	at	at	ADP
taxlaw-2834	556	26	603	603	NUM
taxlaw-2834	556	27	-	-	SYM
taxlaw-2834	556	28	8	8	NUM
taxlaw-2834	556	29	.	.	NOUN
taxlaw-2834	556	30	139	139	NUM
taxlaw-2834	556	31	see	see	NOUN
taxlaw-2834	556	32	i.r.c	i.r.c	NOUN
taxlaw-2834	556	33	.	.	PUNCT
taxlaw-2834	557	1	§	§	PROPN
taxlaw-2834	557	2	§	§	PROPN
taxlaw-2834	557	3	501	501	NUM
taxlaw-2834	557	4	-	-	SYM
taxlaw-2834	557	5	513	513	NUM
taxlaw-2834	557	6	.	.	PUNCT
taxlaw-2834	558	1	140	140	NUM
taxlaw-2834	558	2	david	david	PROPN
taxlaw-2834	558	3	s.	s.	PROPN
taxlaw-2834	558	4	miller	miller	PROPN
taxlaw-2834	558	5	,	,	PUNCT
taxlaw-2834	558	6	reforming	reform	VERB
taxlaw-2834	558	7	the	the	DET
taxlaw-2834	558	8	taxation	taxation	NOUN
taxlaw-2834	558	9	of	of	ADP
taxlaw-2834	558	10	exempt	exempt	ADJ
taxlaw-2834	558	11	organizations	organization	NOUN
taxlaw-2834	558	12	and	and	CCONJ
taxlaw-2834	558	13	their	their	PRON
taxlaw-2834	558	14	patrons	patron	NOUN
taxlaw-2834	558	15	,	,	PUNCT
taxlaw-2834	558	16	67	67	NUM
taxlaw-2834	558	17	tax	tax	NOUN
taxlaw-2834	558	18	law	law	NOUN
taxlaw-2834	558	19	.	.	PUNCT
taxlaw-2834	559	1	451	451	NUM
taxlaw-2834	559	2	,	,	PUNCT
taxlaw-2834	559	3	451	451	NUM
taxlaw-2834	559	4	(	(	PUNCT
taxlaw-2834	559	5	2014	2014	NUM
taxlaw-2834	559	6	)	)	PUNCT
taxlaw-2834	559	7	.	.	PUNCT
taxlaw-2834	560	1	26	26	NUM
taxlaw-2834	560	2	columbia	columbia	PROPN
taxlaw-2834	560	3	journal	journal	PROPN
taxlaw-2834	560	4	of	of	ADP
taxlaw-2834	560	5	tax	tax	NOUN
taxlaw-2834	560	6	law	law	NOUN
taxlaw-2834	560	7	[	[	X
taxlaw-2834	560	8	vol.7:5	vol.7:5	X
taxlaw-2834	560	9	the	the	DET
taxlaw-2834	560	10	area	area	NOUN
taxlaw-2834	560	11	is	be	AUX
taxlaw-2834	560	12	huge	huge	ADJ
taxlaw-2834	560	13	,	,	PUNCT
taxlaw-2834	560	14	and	and	CCONJ
taxlaw-2834	560	15	policing	police	VERB
taxlaw-2834	560	16	it	it	PRON
taxlaw-2834	560	17	places	place	VERB
taxlaw-2834	560	18	heavy	heavy	ADJ
taxlaw-2834	560	19	burdens	burden	NOUN
taxlaw-2834	560	20	on	on	ADP
taxlaw-2834	560	21	the	the	DET
taxlaw-2834	560	22	irs.141	irs.141	NOUN
taxlaw-2834	560	23	yet	yet	CCONJ
taxlaw-2834	560	24	the	the	DET
taxlaw-2834	560	25	area	area	NOUN
taxlaw-2834	560	26	remains	remain	VERB
taxlaw-2834	560	27	a	a	DET
taxlaw-2834	560	28	trouble	trouble	NOUN
taxlaw-2834	560	29	spot	spot	NOUN
taxlaw-2834	560	30	in	in	ADP
taxlaw-2834	560	31	tax	tax	NOUN
taxlaw-2834	560	32	administration	administration	NOUN
taxlaw-2834	560	33	.	.	PUNCT
taxlaw-2834	561	1	the	the	DET
taxlaw-2834	561	2	very	very	ADJ
taxlaw-2834	561	3	size	size	NOUN
taxlaw-2834	561	4	of	of	ADP
taxlaw-2834	561	5	the	the	DET
taxlaw-2834	561	6	enterprise	enterprise	NOUN
taxlaw-2834	561	7	is	be	AUX
taxlaw-2834	561	8	daunting	daunt	VERB
taxlaw-2834	561	9	;	;	PUNCT
taxlaw-2834	561	10	key	key	ADJ
taxlaw-2834	561	11	definitions	definition	NOUN
taxlaw-2834	561	12	sometimes	sometimes	ADV
taxlaw-2834	561	13	are	be	AUX
taxlaw-2834	561	14	vague	vague	ADJ
taxlaw-2834	561	15	;	;	PUNCT
taxlaw-2834	561	16	142	142	NUM
taxlaw-2834	561	17	and	and	CCONJ
taxlaw-2834	561	18	there	there	PRON
taxlaw-2834	561	19	are	be	VERB
taxlaw-2834	561	20	recurring	recur	VERB
taxlaw-2834	561	21	tensions	tension	NOUN
taxlaw-2834	561	22	between	between	ADP
taxlaw-2834	561	23	enforcement	enforcement	NOUN
taxlaw-2834	561	24	and	and	CCONJ
taxlaw-2834	561	25	other	other	ADJ
taxlaw-2834	561	26	important	important	ADJ
taxlaw-2834	561	27	values	value	NOUN
taxlaw-2834	561	28	,	,	PUNCT
taxlaw-2834	561	29	such	such	ADJ
taxlaw-2834	561	30	as	as	ADP
taxlaw-2834	561	31	privacy	privacy	NOUN
taxlaw-2834	561	32	,	,	PUNCT
taxlaw-2834	561	33	free	free	ADJ
taxlaw-2834	561	34	expression	expression	NOUN
taxlaw-2834	561	35	of	of	ADP
taxlaw-2834	561	36	ideas	idea	NOUN
taxlaw-2834	561	37	and	and	CCONJ
taxlaw-2834	561	38	of	of	ADP
taxlaw-2834	561	39	religion	religion	NOUN
taxlaw-2834	561	40	,	,	PUNCT
taxlaw-2834	561	41	and	and	CCONJ
taxlaw-2834	561	42	facilitation	facilitation	NOUN
taxlaw-2834	561	43	of	of	ADP
taxlaw-2834	561	44	socially	socially	ADV
taxlaw-2834	561	45	useful	useful	ADJ
taxlaw-2834	561	46	work.143	work.143	NOUN
taxlaw-2834	561	47	befitting	befit	VERB
taxlaw-2834	561	48	the	the	DET
taxlaw-2834	561	49	importance	importance	NOUN
taxlaw-2834	561	50	of	of	ADP
taxlaw-2834	561	51	the	the	DET
taxlaw-2834	561	52	issues	issue	NOUN
taxlaw-2834	561	53	,	,	PUNCT
taxlaw-2834	561	54	a	a	DET
taxlaw-2834	561	55	large	large	ADJ
taxlaw-2834	561	56	literature	literature	NOUN
taxlaw-2834	561	57	has	have	AUX
taxlaw-2834	561	58	arisen	arise	VERB
taxlaw-2834	561	59	.	.	PUNCT
taxlaw-2834	562	1	numerous	numerous	ADJ
taxlaw-2834	562	2	proposals	proposal	NOUN
taxlaw-2834	562	3	—	—	PUNCT
taxlaw-2834	562	4	some	some	DET
taxlaw-2834	562	5	complementary	complementary	ADJ
taxlaw-2834	562	6	,	,	PUNCT
taxlaw-2834	562	7	some	some	PRON
taxlaw-2834	562	8	not	not	PART
taxlaw-2834	562	9	—	—	PUNCT
taxlaw-2834	562	10	have	have	AUX
taxlaw-2834	562	11	been	be	AUX
taxlaw-2834	562	12	offered	offer	VERB
taxlaw-2834	562	13	,	,	PUNCT
taxlaw-2834	562	14	including	include	VERB
taxlaw-2834	562	15	narrowing	narrow	VERB
taxlaw-2834	562	16	the	the	DET
taxlaw-2834	562	17	categories	category	NOUN
taxlaw-2834	562	18	of	of	ADP
taxlaw-2834	562	19	exemption	exemption	NOUN
taxlaw-2834	562	20	,	,	PUNCT
taxlaw-2834	562	21	less	less	ADV
taxlaw-2834	562	22	rigorous	rigorous	ADJ
taxlaw-2834	562	23	oversight	oversight	NOUN
taxlaw-2834	562	24	,	,	PUNCT
taxlaw-2834	562	25	more	more	ADV
taxlaw-2834	562	26	rigorous	rigorous	ADJ
taxlaw-2834	562	27	oversight	oversight	NOUN
taxlaw-2834	562	28	,	,	PUNCT
taxlaw-2834	562	29	and	and	CCONJ
taxlaw-2834	562	30	increasing	increase	VERB
taxlaw-2834	562	31	the	the	DET
taxlaw-2834	562	32	transparency	transparency	NOUN
taxlaw-2834	562	33	of	of	ADP
taxlaw-2834	562	34	irs	irs	PROPN
taxlaw-2834	562	35	regulation	regulation	NOUN
taxlaw-2834	562	36	of	of	ADP
taxlaw-2834	562	37	the	the	DET
taxlaw-2834	562	38	area.144	area.144	NOUN
taxlaw-2834	562	39	where	where	SCONJ
taxlaw-2834	562	40	the	the	DET
taxlaw-2834	562	41	needle	needle	NOUN
taxlaw-2834	562	42	stops	stop	VERB
taxlaw-2834	562	43	in	in	ADP
taxlaw-2834	562	44	reform	reform	NOUN
taxlaw-2834	562	45	of	of	ADP
taxlaw-2834	562	46	this	this	DET
taxlaw-2834	562	47	area	area	NOUN
taxlaw-2834	562	48	will	will	AUX
taxlaw-2834	562	49	have	have	VERB
taxlaw-2834	562	50	significant	significant	ADJ
taxlaw-2834	562	51	implications	implication	NOUN
taxlaw-2834	562	52	for	for	ADP
taxlaw-2834	562	53	the	the	DET
taxlaw-2834	562	54	amelioration	amelioration	NOUN
taxlaw-2834	562	55	or	or	CCONJ
taxlaw-2834	562	56	exacerbation	exacerbation	NOUN
taxlaw-2834	562	57	of	of	ADP
taxlaw-2834	562	58	the	the	DET
taxlaw-2834	562	59	current	current	ADJ
taxlaw-2834	562	60	crisis	crisis	NOUN
taxlaw-2834	562	61	.	.	PUNCT
taxlaw-2834	563	1	5	5	X
taxlaw-2834	563	2	.	.	X
taxlaw-2834	563	3	other	other	ADJ
taxlaw-2834	563	4	proposals	proposal	NOUN
taxlaw-2834	563	5	numerous	numerous	ADJ
taxlaw-2834	563	6	other	other	ADJ
taxlaw-2834	563	7	simplification	simplification	NOUN
taxlaw-2834	563	8	proposals	proposal	NOUN
taxlaw-2834	563	9	are	be	AUX
taxlaw-2834	563	10	advanced	advanced	ADJ
taxlaw-2834	563	11	on	on	ADP
taxlaw-2834	563	12	a	a	DET
taxlaw-2834	563	13	frequent	frequent	ADJ
taxlaw-2834	563	14	basis	basis	NOUN
taxlaw-2834	563	15	.	.	PUNCT
taxlaw-2834	564	1	helpful	helpful	ADJ
taxlaw-2834	564	2	sources	source	NOUN
taxlaw-2834	564	3	include	include	VERB
taxlaw-2834	564	4	the	the	DET
taxlaw-2834	564	5	following	follow	VERB
taxlaw-2834	564	6	:	:	PUNCT
taxlaw-2834	564	7	•	•	NOUN
taxlaw-2834	564	8	academic	academic	ADJ
taxlaw-2834	564	9	commentary,145	commentary,145	PROPN
taxlaw-2834	564	10	•	•	NUM
taxlaw-2834	564	11	“	"	PUNCT
taxlaw-2834	564	12	blue	blue	ADJ
taxlaw-2834	564	13	ribbon	ribbon	NOUN
taxlaw-2834	564	14	”	"	PUNCT
taxlaw-2834	564	15	commission	commission	NOUN
taxlaw-2834	564	16	reports,146	reports,146	NOUN
taxlaw-2834	564	17	•	•	ADV
taxlaw-2834	564	18	bar	bar	NOUN
taxlaw-2834	564	19	reports,147	reports,147	NOUN
taxlaw-2834	564	20	•	•	NUM
taxlaw-2834	564	21	accounting	accounting	NOUN
taxlaw-2834	564	22	society	society	NOUN
taxlaw-2834	564	23	reports,148	reports,148	PROPN
taxlaw-2834	564	24	•	•	ADP
taxlaw-2834	565	1	the	the	DET
taxlaw-2834	565	2	annual	annual	ADJ
taxlaw-2834	565	3	reports	report	NOUN
taxlaw-2834	565	4	to	to	ADP
taxlaw-2834	565	5	congress	congress	PROPN
taxlaw-2834	565	6	by	by	ADP
taxlaw-2834	565	7	the	the	DET
taxlaw-2834	565	8	national	national	PROPN
taxlaw-2834	565	9	taxpayer	taxpayer	PROPN
taxlaw-2834	565	10	advocate	advocate	NOUN
taxlaw-2834	565	11	,	,	PUNCT
taxlaw-2834	565	12	•	•	CCONJ
taxlaw-2834	565	13	the	the	DET
taxlaw-2834	565	14	so	so	ADV
taxlaw-2834	565	15	-	-	PUNCT
taxlaw-2834	565	16	called	call	VERB
taxlaw-2834	565	17	greenbooks	greenbook	NOUN
taxlaw-2834	565	18	issued	issue	VERB
taxlaw-2834	565	19	by	by	ADP
taxlaw-2834	565	20	the	the	DET
taxlaw-2834	565	21	treasury	treasury	NOUN
taxlaw-2834	565	22	explaining	explain	VERB
taxlaw-2834	565	23	tax	tax	NOUN
taxlaw-2834	565	24	changes	change	NOUN
taxlaw-2834	565	25	in	in	ADP
taxlaw-2834	565	26	the	the	DET
taxlaw-2834	565	27	administration	administration	NOUN
taxlaw-2834	565	28	’s	’s	PART
taxlaw-2834	565	29	annual	annual	ADJ
taxlaw-2834	565	30	budget	budget	NOUN
taxlaw-2834	565	31	proposals,149	proposals,149	NOUN
taxlaw-2834	565	32	141	141	NUM
taxlaw-2834	565	33	in	in	ADP
taxlaw-2834	565	34	2013	2013	NUM
taxlaw-2834	565	35	,	,	PUNCT
taxlaw-2834	565	36	there	there	PRON
taxlaw-2834	565	37	were	be	VERB
taxlaw-2834	565	38	nearly	nearly	ADV
taxlaw-2834	565	39	1.5	1.5	NUM
taxlaw-2834	565	40	million	million	NUM
taxlaw-2834	565	41	organizations	organization	NOUN
taxlaw-2834	565	42	recognized	recognize	VERB
taxlaw-2834	565	43	under	under	ADP
taxlaw-2834	565	44	§	§	PROPN
taxlaw-2834	565	45	501(c	501(c	PROPN
taxlaw-2834	565	46	)	)	PUNCT
taxlaw-2834	565	47	,	,	PUNCT
taxlaw-2834	565	48	and	and	CCONJ
taxlaw-2834	565	49	the	the	DET
taxlaw-2834	565	50	irs	irs	PROPN
taxlaw-2834	565	51	devoted	devote	VERB
taxlaw-2834	565	52	842	842	NUM
taxlaw-2834	565	53	full	full	ADJ
taxlaw-2834	565	54	-	-	PUNCT
taxlaw-2834	565	55	time	time	NOUN
taxlaw-2834	565	56	equivalent	equivalent	ADJ
taxlaw-2834	565	57	employees	employee	NOUN
taxlaw-2834	565	58	to	to	ADP
taxlaw-2834	565	59	the	the	DET
taxlaw-2834	565	60	area	area	NOUN
taxlaw-2834	565	61	.	.	PUNCT
taxlaw-2834	566	1	lloyd	lloyd	PROPN
taxlaw-2834	566	2	hitoshi	hitoshi	PROPN
taxlaw-2834	566	3	mayer	mayer	PROPN
taxlaw-2834	566	4	,	,	PUNCT
taxlaw-2834	566	5	“	"	PUNCT
taxlaw-2834	566	6	the	the	DET
taxlaw-2834	566	7	better	well	ADJ
taxlaw-2834	566	8	part	part	NOUN
taxlaw-2834	566	9	of	of	ADP
taxlaw-2834	566	10	valour	valour	NOUN
taxlaw-2834	566	11	is	be	AUX
taxlaw-2834	566	12	discretion	discretion	NOUN
taxlaw-2834	566	13	”	"	PUNCT
taxlaw-2834	566	14	:	:	PUNCT
taxlaw-2834	566	15	should	should	AUX
taxlaw-2834	566	16	the	the	DET
taxlaw-2834	566	17	irs	irs	PROPN
taxlaw-2834	566	18	change	change	VERB
taxlaw-2834	566	19	or	or	CCONJ
taxlaw-2834	566	20	surrender	surrender	VERB
taxlaw-2834	566	21	its	its	PRON
taxlaw-2834	566	22	oversight	oversight	NOUN
taxlaw-2834	566	23	of	of	ADP
taxlaw-2834	566	24	tax	tax	NOUN
taxlaw-2834	566	25	-	-	PUNCT
taxlaw-2834	566	26	exempt	exempt	ADJ
taxlaw-2834	566	27	organizations	organization	NOUN
taxlaw-2834	566	28	?	?	PUNCT
taxlaw-2834	566	29	,	,	PUNCT
taxlaw-2834	566	30	7	7	NUM
taxlaw-2834	566	31	colum	colum	NOUN
taxlaw-2834	566	32	.	.	PUNCT
taxlaw-2834	567	1	j.	j.	PROPN
taxlaw-2834	567	2	tax	tax	PROPN
taxlaw-2834	567	3	l.	l.	PROPN
taxlaw-2834	567	4	80	80	NUM
taxlaw-2834	567	5	,	,	PUNCT
taxlaw-2834	567	6	84	84	NUM
taxlaw-2834	567	7	,	,	PUNCT
taxlaw-2834	567	8	87	87	NUM
taxlaw-2834	567	9	(	(	PUNCT
taxlaw-2834	567	10	2016	2016	NUM
taxlaw-2834	567	11	)	)	PUNCT
taxlaw-2834	567	12	.	.	PUNCT
taxlaw-2834	568	1	142	142	NUM
taxlaw-2834	568	2	see	see	VERB
taxlaw-2834	568	3	,	,	PUNCT
taxlaw-2834	568	4	e.g.	e.g.	ADV
taxlaw-2834	568	5	,	,	PUNCT
taxlaw-2834	568	6	aba	aba	PROPN
taxlaw-2834	568	7	retirement	retirement	NOUN
taxlaw-2834	568	8	funds	fund	NOUN
taxlaw-2834	568	9	v.	v.	ADP
taxlaw-2834	568	10	united	united	PROPN
taxlaw-2834	568	11	states	states	PROPN
taxlaw-2834	568	12	,	,	PUNCT
taxlaw-2834	568	13	759	759	NUM
taxlaw-2834	568	14	f.3d	f.3d	NUM
taxlaw-2834	568	15	718	718	NUM
taxlaw-2834	568	16	,	,	PUNCT
taxlaw-2834	568	17	721	721	NUM
taxlaw-2834	568	18	(	(	PUNCT
taxlaw-2834	568	19	7th	7th	ADJ
taxlaw-2834	568	20	cir	cir	NOUN
taxlaw-2834	568	21	.	.	PROPN
taxlaw-2834	568	22	2014	2014	NUM
taxlaw-2834	568	23	)	)	PUNCT
taxlaw-2834	568	24	.	.	PUNCT
taxlaw-2834	569	1	143	143	NUM
taxlaw-2834	569	2	the	the	DET
taxlaw-2834	569	3	scandal	scandal	NOUN
taxlaw-2834	569	4	involving	involve	VERB
taxlaw-2834	569	5	irs	irs	PROPN
taxlaw-2834	569	6	review	review	NOUN
taxlaw-2834	569	7	of	of	ADP
taxlaw-2834	569	8	§	§	PROPN
taxlaw-2834	569	9	501(c)(4	501(c)(4	NUM
taxlaw-2834	569	10	)	)	PUNCT
taxlaw-2834	569	11	applications	application	NOUN
taxlaw-2834	569	12	from	from	ADP
taxlaw-2834	569	13	conservative	conservative	ADJ
taxlaw-2834	569	14	-	-	PUNCT
taxlaw-2834	569	15	leaning	lean	VERB
taxlaw-2834	569	16	groups	group	NOUN
taxlaw-2834	569	17	,	,	PUNCT
taxlaw-2834	569	18	see	see	VERB
taxlaw-2834	569	19	supra	supra	ADJ
taxlaw-2834	569	20	text	text	NOUN
taxlaw-2834	569	21	accompanying	accompanying	ADJ
taxlaw-2834	569	22	notes	note	NOUN
taxlaw-2834	569	23	97	97	NUM
taxlaw-2834	569	24	-	-	SYM
taxlaw-2834	569	25	101	101	NUM
taxlaw-2834	569	26	,	,	PUNCT
taxlaw-2834	569	27	reflects	reflect	VERB
taxlaw-2834	569	28	the	the	DET
taxlaw-2834	569	29	sensitivity	sensitivity	NOUN
taxlaw-2834	569	30	of	of	ADP
taxlaw-2834	569	31	these	these	DET
taxlaw-2834	569	32	trade	trade	NOUN
taxlaw-2834	569	33	-	-	PUNCT
taxlaw-2834	569	34	offs	off	NOUN
taxlaw-2834	569	35	.	.	PUNCT
taxlaw-2834	570	1	144	144	NUM
taxlaw-2834	570	2	see	see	NOUN
taxlaw-2834	570	3	,	,	PUNCT
taxlaw-2834	570	4	e.g.	e.g.	ADV
taxlaw-2834	570	5	,	,	PUNCT
taxlaw-2834	570	6	roger	roger	PROPN
taxlaw-2834	570	7	colinvaux	colinvaux	NOUN
taxlaw-2834	570	8	,	,	PUNCT
taxlaw-2834	570	9	political	political	ADJ
taxlaw-2834	570	10	activity	activity	NOUN
taxlaw-2834	570	11	and	and	CCONJ
taxlaw-2834	570	12	tax	tax	NOUN
taxlaw-2834	570	13	exemption	exemption	NOUN
taxlaw-2834	570	14	:	:	PUNCT
taxlaw-2834	570	15	a	a	DET
taxlaw-2834	570	16	gordian	gordian	ADJ
taxlaw-2834	570	17	knot	knot	NOUN
taxlaw-2834	570	18	,	,	PUNCT
taxlaw-2834	570	19	34	34	NUM
taxlaw-2834	570	20	va	va	NOUN
taxlaw-2834	570	21	.	.	PUNCT
taxlaw-2834	571	1	tax	tax	PROPN
taxlaw-2834	571	2	rev	rev	PROPN
taxlaw-2834	571	3	.	.	PROPN
taxlaw-2834	571	4	1	1	NUM
taxlaw-2834	571	5	(	(	PUNCT
taxlaw-2834	571	6	2014	2014	NUM
taxlaw-2834	571	7	)	)	PUNCT
taxlaw-2834	571	8	;	;	PUNCT
taxlaw-2834	571	9	mayer	mayer	PROPN
taxlaw-2834	571	10	,	,	PUNCT
taxlaw-2834	571	11	supra	supra	PROPN
taxlaw-2834	571	12	note	note	PROPN
taxlaw-2834	571	13	141	141	NUM
taxlaw-2834	571	14	;	;	PUNCT
taxlaw-2834	571	15	miller	miller	PROPN
taxlaw-2834	571	16	,	,	PUNCT
taxlaw-2834	571	17	supra	supra	PROPN
taxlaw-2834	571	18	note	note	PROPN
taxlaw-2834	571	19	140	140	NUM
taxlaw-2834	571	20	;	;	PUNCT
taxlaw-2834	571	21	donald	donald	PROPN
taxlaw-2834	571	22	b.	b.	PROPN
taxlaw-2834	571	23	tobin	tobin	PROPN
taxlaw-2834	571	24	,	,	PUNCT
taxlaw-2834	571	25	the	the	DET
taxlaw-2834	571	26	internal	internal	ADJ
taxlaw-2834	571	27	revenue	revenue	NOUN
taxlaw-2834	571	28	service	service	NOUN
taxlaw-2834	571	29	and	and	CCONJ
taxlaw-2834	571	30	a	a	DET
taxlaw-2834	571	31	crisis	crisis	NOUN
taxlaw-2834	571	32	of	of	ADP
taxlaw-2834	571	33	confidence	confidence	NOUN
taxlaw-2834	571	34	:	:	PUNCT
taxlaw-2834	571	35	a	a	DET
taxlaw-2834	571	36	new	new	ADJ
taxlaw-2834	571	37	regulatory	regulatory	ADJ
taxlaw-2834	571	38	approach	approach	NOUN
taxlaw-2834	571	39	for	for	ADP
taxlaw-2834	571	40	a	a	DET
taxlaw-2834	571	41	new	new	ADJ
taxlaw-2834	571	42	era	era	NOUN
taxlaw-2834	571	43	,	,	PUNCT
taxlaw-2834	571	44	16	16	NUM
taxlaw-2834	571	45	fla	fla	NOUN
taxlaw-2834	571	46	.	.	PUNCT
taxlaw-2834	572	1	tax	tax	PROPN
taxlaw-2834	572	2	rev	rev	PROPN
taxlaw-2834	572	3	.	.	PROPN
taxlaw-2834	572	4	429	429	NUM
taxlaw-2834	572	5	(	(	PUNCT
taxlaw-2834	572	6	2014	2014	NUM
taxlaw-2834	572	7	)	)	PUNCT
taxlaw-2834	572	8	;	;	PUNCT
taxlaw-2834	573	1	george	george	PROPN
taxlaw-2834	573	2	k.	k.	PROPN
taxlaw-2834	573	3	yin	yin	PROPN
taxlaw-2834	573	4	,	,	PUNCT
taxlaw-2834	573	5	saving	save	VERB
taxlaw-2834	573	6	the	the	DET
taxlaw-2834	573	7	irs	irs	PROPN
taxlaw-2834	573	8	,	,	PUNCT
taxlaw-2834	573	9	2014	2014	NUM
taxlaw-2834	573	10	tax	tax	NOUN
taxlaw-2834	573	11	notes	note	NOUN
taxlaw-2834	573	12	today	today	NOUN
taxlaw-2834	573	13	87	87	NUM
taxlaw-2834	573	14	-	-	SYM
taxlaw-2834	573	15	5	5	NUM
taxlaw-2834	573	16	(	(	PUNCT
taxlaw-2834	573	17	may	may	PROPN
taxlaw-2834	573	18	6	6	NUM
taxlaw-2834	573	19	,	,	PUNCT
taxlaw-2834	573	20	2014	2014	NUM
taxlaw-2834	573	21	)	)	PUNCT
taxlaw-2834	573	22	.	.	PUNCT
taxlaw-2834	574	1	145	145	NUM
taxlaw-2834	574	2	see	see	VERB
taxlaw-2834	574	3	,	,	PUNCT
taxlaw-2834	574	4	e.g.	e.g.	ADV
taxlaw-2834	574	5	,	,	PUNCT
taxlaw-2834	574	6	joseph	joseph	PROPN
taxlaw-2834	574	7	m.	m.	PROPN
taxlaw-2834	574	8	dodge	dodge	PROPN
taxlaw-2834	574	9	,	,	PUNCT
taxlaw-2834	574	10	some	some	DET
taxlaw-2834	574	11	income	income	NOUN
taxlaw-2834	574	12	tax	tax	NOUN
taxlaw-2834	574	13	simplification	simplification	NOUN
taxlaw-2834	574	14	proposals	proposal	NOUN
taxlaw-2834	574	15	,	,	PUNCT
taxlaw-2834	574	16	41	41	NUM
taxlaw-2834	574	17	fla	fla	NOUN
taxlaw-2834	574	18	.	.	PUNCT
taxlaw-2834	575	1	st	st	PROPN
taxlaw-2834	575	2	.	.	PROPN
taxlaw-2834	575	3	u.	u.	PROPN
taxlaw-2834	575	4	l.	l.	PROPN
taxlaw-2834	575	5	rev	rev	PROPN
taxlaw-2834	575	6	.	.	PROPN
taxlaw-2834	575	7	71	71	NUM
taxlaw-2834	575	8	(	(	PUNCT
taxlaw-2834	575	9	2013	2013	NUM
taxlaw-2834	575	10	)	)	PUNCT
taxlaw-2834	575	11	(	(	PUNCT
taxlaw-2834	575	12	advancing	advance	VERB
taxlaw-2834	575	13	over	over	ADP
taxlaw-2834	575	14	50	50	NUM
taxlaw-2834	575	15	suggestions	suggestion	NOUN
taxlaw-2834	575	16	)	)	PUNCT
taxlaw-2834	575	17	.	.	PUNCT
taxlaw-2834	576	1	146	146	NUM
taxlaw-2834	576	2	see	see	VERB
taxlaw-2834	576	3	report	report	NOUN
taxlaw-2834	576	4	of	of	ADP
taxlaw-2834	576	5	the	the	DET
taxlaw-2834	576	6	president	president	NOUN
taxlaw-2834	576	7	’s	’s	PART
taxlaw-2834	576	8	advisory	advisory	ADJ
taxlaw-2834	576	9	panel	panel	NOUN
taxlaw-2834	576	10	on	on	ADP
taxlaw-2834	576	11	federal	federal	ADJ
taxlaw-2834	576	12	tax	tax	NOUN
taxlaw-2834	576	13	reform	reform	NOUN
taxlaw-2834	576	14	,	,	PUNCT
taxlaw-2834	576	15	simple	simple	ADJ
taxlaw-2834	576	16	,	,	PUNCT
taxlaw-2834	576	17	fair	fair	ADJ
taxlaw-2834	576	18	and	and	CCONJ
taxlaw-2834	576	19	progrowth	progrowth	NOUN
taxlaw-2834	576	20	:	:	PUNCT
taxlaw-2834	576	21	proposals	proposal	NOUN
taxlaw-2834	576	22	to	to	PART
taxlaw-2834	576	23	fix	fix	VERB
taxlaw-2834	576	24	america	america	PROPN
taxlaw-2834	576	25	’s	’s	PART
taxlaw-2834	576	26	tax	tax	NOUN
taxlaw-2834	576	27	system	system	NOUN
taxlaw-2834	576	28	(	(	PUNCT
taxlaw-2834	576	29	nov	nov	PROPN
taxlaw-2834	576	30	.	.	PROPN
taxlaw-2834	576	31	2005	2005	NUM
taxlaw-2834	576	32	)	)	PUNCT
taxlaw-2834	576	33	;	;	PUNCT
taxlaw-2834	576	34	report	report	NOUN
taxlaw-2834	576	35	of	of	ADP
taxlaw-2834	576	36	the	the	DET
taxlaw-2834	576	37	national	national	ADJ
taxlaw-2834	576	38	commission	commission	PROPN
taxlaw-2834	576	39	on	on	ADP
taxlaw-2834	576	40	fiscal	fiscal	ADJ
taxlaw-2834	576	41	responsibility	responsibility	NOUN
taxlaw-2834	576	42	and	and	CCONJ
taxlaw-2834	576	43	reform	reform	NOUN
taxlaw-2834	576	44	,	,	PUNCT
taxlaw-2834	576	45	the	the	DET
taxlaw-2834	576	46	moment	moment	NOUN
taxlaw-2834	576	47	of	of	ADP
taxlaw-2834	576	48	truth	truth	NOUN
taxlaw-2834	576	49	(	(	PUNCT
taxlaw-2834	576	50	dec	dec	PROPN
taxlaw-2834	576	51	.	.	PROPN
taxlaw-2834	576	52	1	1	NUM
taxlaw-2834	576	53	,	,	PUNCT
taxlaw-2834	576	54	2010	2010	NUM
taxlaw-2834	576	55	)	)	PUNCT
taxlaw-2834	576	56	.	.	PUNCT
taxlaw-2834	577	1	nothing	nothing	PRON
taxlaw-2834	577	2	came	come	VERB
taxlaw-2834	577	3	of	of	ADP
taxlaw-2834	577	4	these	these	DET
taxlaw-2834	577	5	reports	report	NOUN
taxlaw-2834	577	6	.	.	PUNCT
taxlaw-2834	578	1	perhaps	perhaps	ADV
taxlaw-2834	578	2	this	this	PRON
taxlaw-2834	578	3	is	be	AUX
taxlaw-2834	578	4	unsurprising	unsurprising	ADJ
taxlaw-2834	578	5	.	.	PUNCT
taxlaw-2834	579	1	commissions	commission	NOUN
taxlaw-2834	579	2	usually	usually	ADV
taxlaw-2834	579	3	are	be	AUX
taxlaw-2834	579	4	for	for	ADP
taxlaw-2834	579	5	kicking	kick	VERB
taxlaw-2834	579	6	the	the	DET
taxlaw-2834	579	7	can	can	AUX
taxlaw-2834	579	8	down	down	ADP
taxlaw-2834	579	9	the	the	DET
taxlaw-2834	579	10	road	road	NOUN
taxlaw-2834	579	11	,	,	PUNCT
taxlaw-2834	579	12	not	not	PART
taxlaw-2834	579	13	for	for	ADP
taxlaw-2834	579	14	solving	solve	VERB
taxlaw-2834	579	15	problems	problem	NOUN
taxlaw-2834	579	16	.	.	PUNCT
taxlaw-2834	580	1	see	see	VERB
taxlaw-2834	580	2	,	,	PUNCT
taxlaw-2834	580	3	e.g.	e.g.	ADV
taxlaw-2834	580	4	,	,	PUNCT
taxlaw-2834	580	5	cohen	cohen	PROPN
taxlaw-2834	580	6	,	,	PUNCT
taxlaw-2834	580	7	supra	supra	PROPN
taxlaw-2834	580	8	note	note	PROPN
taxlaw-2834	580	9	1	1	NUM
taxlaw-2834	580	10	,	,	PUNCT
taxlaw-2834	580	11	at	at	ADP
taxlaw-2834	580	12	118	118	NUM
taxlaw-2834	580	13	(	(	PUNCT
taxlaw-2834	580	14	“	"	PUNCT
taxlaw-2834	580	15	when	when	SCONJ
taxlaw-2834	580	16	a	a	DET
taxlaw-2834	580	17	problem	problem	NOUN
taxlaw-2834	580	18	is	be	AUX
taxlaw-2834	580	19	too	too	ADV
taxlaw-2834	580	20	difficult	difficult	ADJ
taxlaw-2834	580	21	to	to	PART
taxlaw-2834	580	22	solve	solve	VERB
taxlaw-2834	580	23	,	,	PUNCT
taxlaw-2834	580	24	punt	punt	VERB
taxlaw-2834	580	25	to	to	ADP
taxlaw-2834	580	26	a	a	DET
taxlaw-2834	580	27	commission	commission	NOUN
taxlaw-2834	580	28	”	"	PUNCT
taxlaw-2834	580	29	)	)	PUNCT
taxlaw-2834	580	30	.	.	PUNCT
taxlaw-2834	581	1	147	147	NUM
taxlaw-2834	581	2	the	the	DET
taxlaw-2834	581	3	american	american	PROPN
taxlaw-2834	581	4	bar	bar	PROPN
taxlaw-2834	581	5	association	association	NOUN
taxlaw-2834	581	6	section	section	NOUN
taxlaw-2834	581	7	of	of	ADP
taxlaw-2834	581	8	tax	tax	NOUN
taxlaw-2834	581	9	,	,	PUNCT
taxlaw-2834	581	10	new	new	PROPN
taxlaw-2834	581	11	york	york	PROPN
taxlaw-2834	581	12	state	state	PROPN
taxlaw-2834	581	13	bar	bar	NOUN
taxlaw-2834	581	14	tax	tax	NOUN
taxlaw-2834	581	15	section	section	NOUN
taxlaw-2834	581	16	,	,	PUNCT
taxlaw-2834	581	17	and	and	CCONJ
taxlaw-2834	581	18	other	other	ADJ
taxlaw-2834	581	19	tax	tax	NOUN
taxlaw-2834	581	20	professional	professional	ADJ
taxlaw-2834	581	21	organizations	organization	NOUN
taxlaw-2834	581	22	and	and	CCONJ
taxlaw-2834	581	23	individuals	individual	NOUN
taxlaw-2834	581	24	submit	submit	VERB
taxlaw-2834	581	25	numerous	numerous	ADJ
taxlaw-2834	581	26	proposals	proposal	NOUN
taxlaw-2834	581	27	to	to	ADP
taxlaw-2834	581	28	congress	congress	PROPN
taxlaw-2834	581	29	,	,	PUNCT
taxlaw-2834	581	30	the	the	DET
taxlaw-2834	581	31	treasury	treasury	NOUN
taxlaw-2834	581	32	,	,	PUNCT
taxlaw-2834	581	33	and	and	CCONJ
taxlaw-2834	581	34	the	the	DET
taxlaw-2834	581	35	irs	irs	PROPN
taxlaw-2834	581	36	.	.	PUNCT
taxlaw-2834	582	1	the	the	DET
taxlaw-2834	582	2	government	government	NOUN
taxlaw-2834	582	3	submissions	submission	NOUN
taxlaw-2834	582	4	of	of	ADP
taxlaw-2834	582	5	the	the	DET
taxlaw-2834	582	6	aba	aba	PROPN
taxlaw-2834	582	7	tax	tax	NOUN
taxlaw-2834	582	8	section	section	NOUN
taxlaw-2834	582	9	are	be	AUX
taxlaw-2834	582	10	available	available	ADJ
taxlaw-2834	582	11	at	at	ADP
taxlaw-2834	582	12	http://www.americanbar.org	http://www.americanbar.org	X
taxlaw-2834	582	13	/groups	/groups	X
taxlaw-2834	582	14	/	/	SYM
taxlaw-2834	582	15	taxation	taxation	NOUN
taxlaw-2834	582	16	/	/	SYM
taxlaw-2834	582	17	policy.html	policy.html	NOUN
taxlaw-2834	583	1	[	[	X
taxlaw-2834	583	2	https://perma.cc/m73r-k3ml	https://perma.cc/m73r-k3ml	PROPN
taxlaw-2834	583	3	]	]	PUNCT
taxlaw-2834	583	4	.	.	PUNCT
taxlaw-2834	583	5	148	148	NUM
taxlaw-2834	583	6	see	see	VERB
taxlaw-2834	583	7	,	,	PUNCT
taxlaw-2834	583	8	e.g.	e.g.	ADV
taxlaw-2834	583	9	,	,	PUNCT
taxlaw-2834	583	10	american	american	ADJ
taxlaw-2834	583	11	inst	inst	PROPN
taxlaw-2834	583	12	.	.	PROPN
taxlaw-2834	583	13	of	of	ADP
taxlaw-2834	583	14	certified	certify	VERB
taxlaw-2834	583	15	public	public	ADJ
taxlaw-2834	583	16	accountants	accountant	NOUN
taxlaw-2834	583	17	press	press	NOUN
taxlaw-2834	583	18	release	release	NOUN
taxlaw-2834	583	19	,	,	PUNCT
taxlaw-2834	583	20	aicpa	aicpa	PROPN
taxlaw-2834	583	21	sends	send	VERB
taxlaw-2834	583	22	tax	tax	NOUN
taxlaw-2834	583	23	reform	reform	NOUN
taxlaw-2834	583	24	suggestions	suggestion	NOUN
taxlaw-2834	583	25	concerning	concern	VERB
taxlaw-2834	583	26	individuals	individual	NOUN
taxlaw-2834	583	27	to	to	PART
taxlaw-2834	583	28	senate	senate	PROPN
taxlaw-2834	583	29	finance	finance	PROPN
taxlaw-2834	583	30	committee	committee	PROPN
taxlaw-2834	583	31	working	working	PROPN
taxlaw-2834	583	32	group	group	NOUN
taxlaw-2834	583	33	(	(	PUNCT
taxlaw-2834	583	34	mar	mar	PROPN
taxlaw-2834	583	35	.	.	PROPN
taxlaw-2834	583	36	19	19	NUM
taxlaw-2834	583	37	,	,	PUNCT
taxlaw-2834	583	38	2015	2015	NUM
taxlaw-2834	583	39	)	)	PUNCT
taxlaw-2834	583	40	(	(	PUNCT
taxlaw-2834	583	41	on	on	ADP
taxlaw-2834	583	42	file	file	NOUN
taxlaw-2834	583	43	with	with	ADP
taxlaw-2834	583	44	author	author	NOUN
taxlaw-2834	583	45	)	)	PUNCT
taxlaw-2834	583	46	.	.	PUNCT
taxlaw-2834	584	1	149	149	NUM
taxlaw-2834	584	2	see	see	VERB
taxlaw-2834	584	3	,	,	PUNCT
taxlaw-2834	584	4	e.g.	e.g.	ADV
taxlaw-2834	584	5	,	,	PUNCT
taxlaw-2834	584	6	department	department	NOUN
taxlaw-2834	584	7	of	of	ADP
taxlaw-2834	584	8	the	the	DET
taxlaw-2834	584	9	treasury	treasury	NOUN
taxlaw-2834	584	10	,	,	PUNCT
taxlaw-2834	584	11	general	general	ADJ
taxlaw-2834	584	12	explanations	explanation	NOUN
taxlaw-2834	584	13	of	of	ADP
taxlaw-2834	584	14	the	the	DET
taxlaw-2834	584	15	administration	administration	NOUN
taxlaw-2834	584	16	’s	’s	PART
taxlaw-2834	584	17	fiscal	fiscal	ADJ
taxlaw-2834	584	18	year	year	NOUN
taxlaw-2834	584	19	2017	2017	NUM
taxlaw-2834	584	20	revenue	revenue	NOUN
taxlaw-2834	584	21	proposals	proposal	NOUN
taxlaw-2834	584	22	(	(	PUNCT
taxlaw-2834	584	23	2016	2016	NUM
taxlaw-2834	584	24	)	)	PUNCT
taxlaw-2834	584	25	.	.	PUNCT
taxlaw-2834	585	1	2016	2016	NUM
taxlaw-2834	585	2	]	]	PUNCT
taxlaw-2834	585	3	the	the	DET
taxlaw-2834	585	4	future	future	NOUN
taxlaw-2834	585	5	of	of	ADP
taxlaw-2834	585	6	american	american	PROPN
taxlaw-2834	585	7	tax	tax	PROPN
taxlaw-2834	585	8	administration	administration	NOUN
taxlaw-2834	585	9	27	27	NUM
taxlaw-2834	585	10	•	•	NOUN
taxlaw-2834	585	11	occasional	occasional	ADJ
taxlaw-2834	585	12	study	study	NOUN
taxlaw-2834	585	13	reports	report	NOUN
taxlaw-2834	585	14	by	by	ADP
taxlaw-2834	585	15	the	the	DET
taxlaw-2834	585	16	president	president	NOUN
taxlaw-2834	585	17	,	,	PUNCT
taxlaw-2834	585	18	treasury	treasury	NOUN
taxlaw-2834	585	19	,	,	PUNCT
taxlaw-2834	585	20	and	and	CCONJ
taxlaw-2834	585	21	irs,150	irs,150	ADP
taxlaw-2834	585	22	and	and	CCONJ
taxlaw-2834	585	23	•	•	NUM
taxlaw-2834	585	24	congressional	congressional	ADJ
taxlaw-2834	585	25	reports.151	reports.151	PROPN
taxlaw-2834	585	26	c.	c.	PROPN
taxlaw-2834	585	27	moving	move	VERB
taxlaw-2834	585	28	non	non	ADJ
taxlaw-2834	585	29	-	-	ADJ
taxlaw-2834	585	30	revenue	revenue	ADJ
taxlaw-2834	585	31	functions	function	NOUN
taxlaw-2834	585	32	outside	outside	ADP
taxlaw-2834	585	33	irs	irs	PROPN
taxlaw-2834	585	34	subpart	subpart	NOUN
taxlaw-2834	585	35	i.a.3	i.a.3	PROPN
taxlaw-2834	585	36	.	.	PUNCT
taxlaw-2834	586	1	above	above	ADP
taxlaw-2834	586	2	noted	note	VERB
taxlaw-2834	586	3	that	that	SCONJ
taxlaw-2834	586	4	one	one	NUM
taxlaw-2834	586	5	aspect	aspect	NOUN
taxlaw-2834	586	6	of	of	ADP
taxlaw-2834	586	7	the	the	DET
taxlaw-2834	586	8	“	"	PUNCT
taxlaw-2834	586	9	terrible	terrible	ADJ
taxlaw-2834	586	10	trifecta	trifecta	NOUN
taxlaw-2834	586	11	”	"	PUNCT
taxlaw-2834	586	12	is	be	AUX
taxlaw-2834	586	13	the	the	DET
taxlaw-2834	586	14	imposition	imposition	NOUN
taxlaw-2834	586	15	on	on	ADP
taxlaw-2834	586	16	the	the	DET
taxlaw-2834	586	17	irs	irs	PROPN
taxlaw-2834	586	18	of	of	ADP
taxlaw-2834	586	19	the	the	DET
taxlaw-2834	586	20	burdens	burden	NOUN
taxlaw-2834	586	21	of	of	ADP
taxlaw-2834	586	22	administering	administer	VERB
taxlaw-2834	586	23	legions	legion	NOUN
taxlaw-2834	586	24	of	of	ADP
taxlaw-2834	586	25	initiatives	initiative	NOUN
taxlaw-2834	586	26	that	that	PRON
taxlaw-2834	586	27	,	,	PUNCT
taxlaw-2834	586	28	although	although	SCONJ
taxlaw-2834	586	29	lodged	lodge	VERB
taxlaw-2834	586	30	in	in	ADP
taxlaw-2834	586	31	the	the	DET
taxlaw-2834	586	32	code	code	NOUN
taxlaw-2834	586	33	,	,	PUNCT
taxlaw-2834	586	34	have	have	VERB
taxlaw-2834	586	35	no	no	DET
taxlaw-2834	586	36	essential	essential	ADJ
taxlaw-2834	586	37	connection	connection	NOUN
taxlaw-2834	586	38	with	with	ADP
taxlaw-2834	586	39	revenue	revenue	NOUN
taxlaw-2834	586	40	collection	collection	NOUN
taxlaw-2834	586	41	.	.	PUNCT
taxlaw-2834	587	1	a	a	DET
taxlaw-2834	587	2	direct	direct	ADJ
taxlaw-2834	587	3	response	response	NOUN
taxlaw-2834	587	4	would	would	AUX
taxlaw-2834	587	5	be	be	AUX
taxlaw-2834	587	6	to	to	PART
taxlaw-2834	587	7	remove	remove	VERB
taxlaw-2834	587	8	these	these	DET
taxlaw-2834	587	9	initiatives	initiative	NOUN
taxlaw-2834	587	10	from	from	ADP
taxlaw-2834	587	11	the	the	DET
taxlaw-2834	587	12	purview	purview	NOUN
taxlaw-2834	587	13	of	of	ADP
taxlaw-2834	587	14	the	the	DET
taxlaw-2834	587	15	irs	irs	PROPN
taxlaw-2834	587	16	,	,	PUNCT
taxlaw-2834	587	17	lodging	lodge	VERB
taxlaw-2834	587	18	them	they	PRON
taxlaw-2834	587	19	instead	instead	ADV
taxlaw-2834	587	20	in	in	ADP
taxlaw-2834	587	21	agencies	agency	NOUN
taxlaw-2834	587	22	more	more	ADV
taxlaw-2834	587	23	natural	natural	ADJ
taxlaw-2834	587	24	to	to	ADP
taxlaw-2834	587	25	the	the	DET
taxlaw-2834	587	26	programs	program	NOUN
taxlaw-2834	587	27	in	in	ADP
taxlaw-2834	587	28	question	question	NOUN
taxlaw-2834	587	29	.	.	PUNCT
taxlaw-2834	588	1	this	this	PRON
taxlaw-2834	588	2	may	may	AUX
taxlaw-2834	588	3	not	not	PART
taxlaw-2834	588	4	always	always	ADV
taxlaw-2834	588	5	be	be	AUX
taxlaw-2834	588	6	the	the	DET
taxlaw-2834	588	7	right	right	ADJ
taxlaw-2834	588	8	course	course	NOUN
taxlaw-2834	588	9	.	.	PUNCT
taxlaw-2834	589	1	for	for	ADP
taxlaw-2834	589	2	instance	instance	NOUN
taxlaw-2834	589	3	,	,	PUNCT
taxlaw-2834	589	4	the	the	DET
taxlaw-2834	589	5	earned	earn	VERB
taxlaw-2834	589	6	income	income	NOUN
taxlaw-2834	589	7	tax	tax	NOUN
taxlaw-2834	589	8	credit	credit	NOUN
taxlaw-2834	589	9	(	(	PUNCT
taxlaw-2834	589	10	“	"	PUNCT
taxlaw-2834	589	11	eitc”)152	eitc”)152	PROPN
taxlaw-2834	589	12	is	be	AUX
taxlaw-2834	589	13	one	one	NUM
taxlaw-2834	589	14	of	of	ADP
taxlaw-2834	589	15	the	the	DET
taxlaw-2834	589	16	federal	federal	ADJ
taxlaw-2834	589	17	government	government	NOUN
taxlaw-2834	589	18	’s	’s	PART
taxlaw-2834	589	19	largest	large	ADJ
taxlaw-2834	589	20	anti	anti	ADJ
taxlaw-2834	589	21	-	-	ADJ
taxlaw-2834	589	22	poverty	poverty	ADJ
taxlaw-2834	589	23	programs.153	programs.153	VERB
taxlaw-2834	589	24	because	because	SCONJ
taxlaw-2834	589	25	it	it	PRON
taxlaw-2834	589	26	is	be	AUX
taxlaw-2834	589	27	directed	direct	VERB
taxlaw-2834	589	28	at	at	ADP
taxlaw-2834	589	29	the	the	DET
taxlaw-2834	589	30	working	work	VERB
taxlaw-2834	589	31	poor	poor	ADJ
taxlaw-2834	589	32	,	,	PUNCT
taxlaw-2834	589	33	who	who	PRON
taxlaw-2834	589	34	have	have	AUX
taxlaw-2834	589	35	received	receive	VERB
taxlaw-2834	589	36	wages	wage	NOUN
taxlaw-2834	589	37	and	and	CCONJ
taxlaw-2834	589	38	have	have	AUX
taxlaw-2834	589	39	paid	pay	VERB
taxlaw-2834	589	40	taxes	taxis	NOUN
taxlaw-2834	589	41	,	,	PUNCT
taxlaw-2834	589	42	it	it	PRON
taxlaw-2834	589	43	may	may	AUX
taxlaw-2834	589	44	be	be	AUX
taxlaw-2834	589	45	that	that	SCONJ
taxlaw-2834	589	46	the	the	DET
taxlaw-2834	589	47	easiest	easy	ADJ
taxlaw-2834	589	48	way	way	NOUN
taxlaw-2834	589	49	to	to	PART
taxlaw-2834	589	50	administer	administer	VERB
taxlaw-2834	589	51	the	the	DET
taxlaw-2834	589	52	eitc	eitc	NOUN
taxlaw-2834	589	53	is	be	AUX
taxlaw-2834	589	54	through	through	ADP
taxlaw-2834	589	55	tax	tax	NOUN
taxlaw-2834	589	56	returns	return	NOUN
taxlaw-2834	589	57	,	,	PUNCT
taxlaw-2834	589	58	putting	put	VERB
taxlaw-2834	589	59	the	the	DET
taxlaw-2834	589	60	program	program	NOUN
taxlaw-2834	589	61	in	in	ADP
taxlaw-2834	589	62	the	the	DET
taxlaw-2834	589	63	irs	irs	PROPN
taxlaw-2834	589	64	’s	’s	PART
taxlaw-2834	589	65	court	court	NOUN
taxlaw-2834	589	66	.	.	PUNCT
taxlaw-2834	590	1	nonetheless	nonetheless	ADV
taxlaw-2834	590	2	,	,	PUNCT
taxlaw-2834	590	3	the	the	DET
taxlaw-2834	590	4	eitc	eitc	NOUN
taxlaw-2834	590	5	is	be	AUX
taxlaw-2834	590	6	problematic	problematic	ADJ
taxlaw-2834	590	7	from	from	ADP
taxlaw-2834	590	8	an	an	DET
taxlaw-2834	590	9	administrative	administrative	ADJ
taxlaw-2834	590	10	standpoint	standpoint	NOUN
taxlaw-2834	590	11	.	.	PUNCT
taxlaw-2834	591	1	because	because	SCONJ
taxlaw-2834	591	2	of	of	ADP
taxlaw-2834	591	3	the	the	DET
taxlaw-2834	591	4	complexity	complexity	NOUN
taxlaw-2834	591	5	of	of	ADP
taxlaw-2834	591	6	the	the	DET
taxlaw-2834	591	7	eitc	eitc	NOUN
taxlaw-2834	591	8	,	,	PUNCT
taxlaw-2834	591	9	there	there	PRON
taxlaw-2834	591	10	is	be	VERB
taxlaw-2834	591	11	a	a	DET
taxlaw-2834	591	12	high	high	ADJ
taxlaw-2834	591	13	error	error	NOUN
taxlaw-2834	591	14	rate	rate	NOUN
taxlaw-2834	591	15	,	,	PUNCT
taxlaw-2834	591	16	including	include	VERB
taxlaw-2834	591	17	innocent	innocent	ADJ
taxlaw-2834	591	18	error	error	NOUN
taxlaw-2834	591	19	and	and	CCONJ
taxlaw-2834	591	20	outright	outright	ADJ
taxlaw-2834	591	21	fraud	fraud	NOUN
taxlaw-2834	591	22	.	.	PUNCT
taxlaw-2834	592	1	the	the	DET
taxlaw-2834	592	2	irs	irs	PROPN
taxlaw-2834	592	3	estimates	estimate	VERB
taxlaw-2834	592	4	that	that	SCONJ
taxlaw-2834	592	5	24	24	NUM
taxlaw-2834	592	6	%	%	NOUN
taxlaw-2834	592	7	of	of	ADP
taxlaw-2834	592	8	all	all	DET
taxlaw-2834	592	9	eitc	eitc	ADJ
taxlaw-2834	592	10	payments	payment	NOUN
taxlaw-2834	592	11	are	be	AUX
taxlaw-2834	592	12	made	make	VERB
taxlaw-2834	592	13	in	in	ADP
taxlaw-2834	592	14	error	error	NOUN
taxlaw-2834	592	15	,	,	PUNCT
taxlaw-2834	592	16	resulting	result	VERB
taxlaw-2834	592	17	in	in	ADP
taxlaw-2834	592	18	improper	improper	ADJ
taxlaw-2834	592	19	payments	payment	NOUN
taxlaw-2834	592	20	of	of	ADP
taxlaw-2834	592	21	between	between	ADP
taxlaw-2834	592	22	$	$	SYM
taxlaw-2834	592	23	124	124	NUM
taxlaw-2834	592	24	billion	billion	NUM
taxlaw-2834	592	25	and	and	CCONJ
taxlaw-2834	592	26	$	$	SYM
taxlaw-2834	592	27	148	148	NUM
taxlaw-2834	592	28	billion	billion	NUM
taxlaw-2834	592	29	between	between	ADP
taxlaw-2834	592	30	fiscal	fiscal	ADJ
taxlaw-2834	592	31	year	year	NOUN
taxlaw-2834	592	32	2003	2003	NUM
taxlaw-2834	592	33	and	and	CCONJ
taxlaw-2834	592	34	2013.154	2013.154	PROPN
taxlaw-2834	592	35	the	the	DET
taxlaw-2834	592	36	code	code	NOUN
taxlaw-2834	592	37	may	may	AUX
taxlaw-2834	592	38	be	be	AUX
taxlaw-2834	592	39	the	the	DET
taxlaw-2834	592	40	best	good	ADJ
taxlaw-2834	592	41	home	home	NOUN
taxlaw-2834	592	42	for	for	ADP
taxlaw-2834	592	43	the	the	DET
taxlaw-2834	592	44	eitc	eitc	NOUN
taxlaw-2834	592	45	,	,	PUNCT
taxlaw-2834	592	46	but	but	CCONJ
taxlaw-2834	592	47	it	it	PRON
taxlaw-2834	592	48	is	be	AUX
taxlaw-2834	592	49	not	not	PART
taxlaw-2834	592	50	a	a	DET
taxlaw-2834	592	51	good	good	ADJ
taxlaw-2834	592	52	home	home	NOUN
taxlaw-2834	592	53	.	.	PUNCT
taxlaw-2834	593	1	the	the	DET
taxlaw-2834	593	2	case	case	NOUN
taxlaw-2834	593	3	for	for	ADP
taxlaw-2834	593	4	lodging	lodge	VERB
taxlaw-2834	593	5	other	other	ADJ
taxlaw-2834	593	6	non	non	ADJ
taxlaw-2834	593	7	-	-	ADJ
taxlaw-2834	593	8	revenue	revenue	ADJ
taxlaw-2834	593	9	initiatives	initiative	NOUN
taxlaw-2834	593	10	in	in	ADP
taxlaw-2834	593	11	the	the	DET
taxlaw-2834	593	12	code	code	NOUN
taxlaw-2834	593	13	may	may	AUX
taxlaw-2834	593	14	be	be	AUX
taxlaw-2834	593	15	weaker	weak	ADJ
taxlaw-2834	593	16	.	.	PUNCT
taxlaw-2834	594	1	as	as	SCONJ
taxlaw-2834	594	2	noted	note	VERB
taxlaw-2834	594	3	in	in	ADP
taxlaw-2834	594	4	subpart	subpart	NOUN
taxlaw-2834	594	5	i.a.3	i.a.3	PROPN
taxlaw-2834	594	6	.	.	PROPN
taxlaw-2834	594	7	,	,	PUNCT
taxlaw-2834	594	8	the	the	DET
taxlaw-2834	594	9	aca	aca	PROPN
taxlaw-2834	594	10	is	be	AUX
taxlaw-2834	594	11	creating	create	VERB
taxlaw-2834	594	12	immense	immense	ADJ
taxlaw-2834	594	13	strains	strain	NOUN
taxlaw-2834	594	14	on	on	ADP
taxlaw-2834	594	15	the	the	DET
taxlaw-2834	594	16	irs.155	irs.155	NOUN
taxlaw-2834	594	17	there	there	PRON
taxlaw-2834	594	18	is	be	VERB
taxlaw-2834	594	19	no	no	DET
taxlaw-2834	594	20	programmatic	programmatic	ADJ
taxlaw-2834	594	21	logic	logic	NOUN
taxlaw-2834	594	22	under	under	ADP
taxlaw-2834	594	23	which	which	PRON
taxlaw-2834	594	24	the	the	DET
taxlaw-2834	594	25	aca	aca	PROPN
taxlaw-2834	594	26	is	be	AUX
taxlaw-2834	594	27	naturally	naturally	ADV
taxlaw-2834	594	28	linked	link	VERB
taxlaw-2834	594	29	to	to	ADP
taxlaw-2834	594	30	the	the	DET
taxlaw-2834	594	31	code	code	NOUN
taxlaw-2834	594	32	.	.	PUNCT
taxlaw-2834	595	1	the	the	DET
taxlaw-2834	595	2	shared	share	VERB
taxlaw-2834	595	3	responsibility	responsibility	NOUN
taxlaw-2834	595	4	payment156	payment156	PROPN
taxlaw-2834	595	5	could	could	AUX
taxlaw-2834	595	6	have	have	AUX
taxlaw-2834	595	7	been	be	AUX
taxlaw-2834	595	8	structured	structure	VERB
taxlaw-2834	595	9	as	as	ADP
taxlaw-2834	595	10	a	a	DET
taxlaw-2834	595	11	penalty	penalty	NOUN
taxlaw-2834	595	12	outside	outside	ADP
taxlaw-2834	595	13	the	the	DET
taxlaw-2834	595	14	code.157	code.157	PROPN
taxlaw-2834	595	15	as	as	ADP
taxlaw-2834	595	16	an	an	DET
taxlaw-2834	595	17	alternative	alternative	NOUN
taxlaw-2834	595	18	to	to	AUX
taxlaw-2834	595	19	fully	fully	ADV
taxlaw-2834	595	20	shifting	shift	VERB
taxlaw-2834	595	21	some	some	DET
taxlaw-2834	595	22	non	non	ADJ
taxlaw-2834	595	23	-	-	ADJ
taxlaw-2834	595	24	revenue	revenue	ADJ
taxlaw-2834	595	25	functions	function	NOUN
taxlaw-2834	595	26	to	to	ADP
taxlaw-2834	595	27	other	other	ADJ
taxlaw-2834	595	28	agencies	agency	NOUN
taxlaw-2834	595	29	,	,	PUNCT
taxlaw-2834	595	30	in	in	ADP
taxlaw-2834	595	31	some	some	DET
taxlaw-2834	595	32	instances	instance	NOUN
taxlaw-2834	595	33	,	,	PUNCT
taxlaw-2834	595	34	program	program	NOUN
taxlaw-2834	595	35	administration	administration	NOUN
taxlaw-2834	595	36	might	might	AUX
taxlaw-2834	595	37	be	be	AUX
taxlaw-2834	595	38	improved	improve	VERB
taxlaw-2834	595	39	by	by	ADP
taxlaw-2834	595	40	more	more	ADJ
taxlaw-2834	595	41	cooperative	cooperative	ADJ
taxlaw-2834	595	42	interaction	interaction	NOUN
taxlaw-2834	595	43	between	between	ADP
taxlaw-2834	595	44	the	the	DET
taxlaw-2834	595	45	irs	irs	PROPN
taxlaw-2834	595	46	and	and	CCONJ
taxlaw-2834	595	47	other	other	ADJ
taxlaw-2834	595	48	relevant	relevant	ADJ
taxlaw-2834	595	49	agencies.158	agencies.158	PROPN
taxlaw-2834	595	50	other	other	ADJ
taxlaw-2834	595	51	concerns	concern	NOUN
taxlaw-2834	595	52	about	about	ADP
taxlaw-2834	595	53	irs	irs	PROPN
taxlaw-2834	595	54	administration	administration	NOUN
taxlaw-2834	595	55	of	of	ADP
taxlaw-2834	595	56	the	the	DET
taxlaw-2834	595	57	aca	aca	PROPN
taxlaw-2834	595	58	also	also	ADV
taxlaw-2834	595	59	have	have	AUX
taxlaw-2834	595	60	been	be	AUX
taxlaw-2834	595	61	expressed	express	VERB
taxlaw-2834	595	62	.	.	PUNCT
taxlaw-2834	596	1	it	it	PRON
taxlaw-2834	596	2	requires	require	VERB
taxlaw-2834	596	3	irs	irs	PROPN
taxlaw-2834	596	4	employees	employee	NOUN
taxlaw-2834	596	5	to	to	PART
taxlaw-2834	596	6	make	make	VERB
taxlaw-2834	596	7	decisions	decision	NOUN
taxlaw-2834	596	8	“	"	PUNCT
taxlaw-2834	596	9	unrelated	unrelated	ADJ
taxlaw-2834	596	10	to	to	ADP
taxlaw-2834	596	11	[	[	PUNCT
taxlaw-2834	596	12	their	their	PRON
taxlaw-2834	596	13	]	]	X
taxlaw-2834	596	14	traditional	traditional	ADJ
taxlaw-2834	596	15	expertise	expertise	NOUN
taxlaw-2834	596	16	and	and	CCONJ
taxlaw-2834	596	17	skill	skill	NOUN
taxlaw-2834	596	18	set	set	VERB
taxlaw-2834	596	19	.	.	PUNCT
taxlaw-2834	596	20	”159	”159	PUNCT
taxlaw-2834	597	1	moreover	moreover	ADV
taxlaw-2834	597	2	,	,	PUNCT
taxlaw-2834	597	3	“	"	PUNCT
taxlaw-2834	597	4	[	[	X
taxlaw-2834	597	5	f]or	f]or	ADV
taxlaw-2834	597	6	important	important	ADJ
taxlaw-2834	597	7	and	and	CCONJ
taxlaw-2834	597	8	well	well	ADV
taxlaw-2834	597	9	-	-	PUNCT
taxlaw-2834	597	10	understood	understand	VERB
taxlaw-2834	597	11	reasons	reason	NOUN
taxlaw-2834	597	12	,	,	PUNCT
taxlaw-2834	597	13	the	the	DET
taxlaw-2834	597	14	irs	irs	PROPN
taxlaw-2834	597	15	operates	operate	VERB
taxlaw-2834	597	16	with	with	ADP
taxlaw-2834	597	17	a	a	DET
taxlaw-2834	597	18	great	great	ADJ
taxlaw-2834	597	19	deal	deal	NOUN
taxlaw-2834	597	20	of	of	ADP
taxlaw-2834	597	21	independence	independence	NOUN
taxlaw-2834	597	22	from	from	ADP
taxlaw-2834	597	23	other	other	ADJ
taxlaw-2834	597	24	agencies	agency	NOUN
taxlaw-2834	597	25	.	.	PUNCT
taxlaw-2834	597	26	.	.	PUNCT
taxlaw-2834	597	27	.	.	PUNCT
taxlaw-2834	597	28	.	.	PUNCT
taxlaw-2834	598	1	[	[	X
taxlaw-2834	598	2	d]irect	d]irect	ADP
taxlaw-2834	598	3	participation	participation	NOUN
taxlaw-2834	598	4	of	of	ADP
taxlaw-2834	598	5	the	the	DET
taxlaw-2834	598	6	150	150	NUM
taxlaw-2834	598	7	see	see	NOUN
taxlaw-2834	598	8	,	,	PUNCT
taxlaw-2834	598	9	e.g.	e.g.	ADV
taxlaw-2834	598	10	,	,	PUNCT
taxlaw-2834	598	11	president	president	NOUN
taxlaw-2834	598	12	’s	’s	PART
taxlaw-2834	598	13	tax	tax	NOUN
taxlaw-2834	598	14	proposals	proposal	NOUN
taxlaw-2834	598	15	to	to	ADP
taxlaw-2834	598	16	the	the	DET
taxlaw-2834	598	17	congress	congress	PROPN
taxlaw-2834	598	18	for	for	ADP
taxlaw-2834	598	19	fairness	fairness	NOUN
taxlaw-2834	598	20	,	,	PUNCT
taxlaw-2834	598	21	simplicity	simplicity	NOUN
taxlaw-2834	598	22	,	,	PUNCT
taxlaw-2834	598	23	and	and	CCONJ
taxlaw-2834	598	24	growth	growth	NOUN
taxlaw-2834	598	25	(	(	PUNCT
taxlaw-2834	598	26	1985	1985	NUM
taxlaw-2834	598	27	)	)	PUNCT
taxlaw-2834	598	28	.	.	PUNCT
taxlaw-2834	599	1	151	151	NUM
taxlaw-2834	599	2	see	see	VERB
taxlaw-2834	599	3	,	,	PUNCT
taxlaw-2834	599	4	e.g.	e.g.	ADV
taxlaw-2834	599	5	,	,	PUNCT
taxlaw-2834	599	6	house	house	NOUN
taxlaw-2834	599	7	comm	comm	NOUN
taxlaw-2834	599	8	.	.	PUNCT
taxlaw-2834	600	1	on	on	ADP
taxlaw-2834	600	2	ways	way	NOUN
taxlaw-2834	600	3	&	&	CCONJ
taxlaw-2834	600	4	means	mean	NOUN
taxlaw-2834	600	5	,	,	PUNCT
taxlaw-2834	600	6	tax	tax	NOUN
taxlaw-2834	600	7	reform	reform	NOUN
taxlaw-2834	600	8	act	act	NOUN
taxlaw-2834	600	9	of	of	ADP
taxlaw-2834	600	10	2014	2014	NUM
taxlaw-2834	600	11	,	,	PUNCT
taxlaw-2834	600	12	discussion	discussion	NOUN
taxlaw-2834	600	13	draft	draft	NOUN
taxlaw-2834	600	14	,	,	PUNCT
taxlaw-2834	600	15	sectionby	sectionby	NOUN
taxlaw-2834	600	16	-	-	PUNCT
taxlaw-2834	600	17	section	section	NOUN
taxlaw-2834	600	18	summary	summary	NOUN
taxlaw-2834	600	19	(	(	PUNCT
taxlaw-2834	600	20	2014	2014	NUM
taxlaw-2834	600	21	)	)	PUNCT
taxlaw-2834	600	22	.	.	PUNCT
taxlaw-2834	601	1	152	152	NUM
taxlaw-2834	601	2	i.r.c	i.r.c	NOUN
taxlaw-2834	601	3	.	.	PUNCT
taxlaw-2834	602	1	§	§	PROPN
taxlaw-2834	602	2	32	32	NUM
taxlaw-2834	602	3	.	.	PUNCT
taxlaw-2834	602	4	153	153	NUM
taxlaw-2834	602	5	the	the	DET
taxlaw-2834	602	6	eitc	eitc	NOUN
taxlaw-2834	602	7	and	and	CCONJ
taxlaw-2834	602	8	the	the	DET
taxlaw-2834	602	9	related	relate	VERB
taxlaw-2834	602	10	additional	additional	ADJ
taxlaw-2834	602	11	child	child	NOUN
taxlaw-2834	602	12	tax	tax	NOUN
taxlaw-2834	602	13	act	act	NOUN
taxlaw-2834	602	14	engender	engender	VERB
taxlaw-2834	602	15	refunds	refund	NOUN
taxlaw-2834	602	16	exceeding	exceed	VERB
taxlaw-2834	602	17	$	$	SYM
taxlaw-2834	602	18	90	90	NUM
taxlaw-2834	602	19	billion	billion	NUM
taxlaw-2834	602	20	a	a	DET
taxlaw-2834	602	21	year	year	NOUN
taxlaw-2834	602	22	.	.	PUNCT
taxlaw-2834	603	1	treasury	treasury	PROPN
taxlaw-2834	603	2	inspector	inspector	PROPN
taxlaw-2834	603	3	general	general	NOUN
taxlaw-2834	603	4	for	for	ADP
taxlaw-2834	603	5	tax	tax	NOUN
taxlaw-2834	603	6	administration	administration	NOUN
taxlaw-2834	603	7	,	,	PUNCT
taxlaw-2834	603	8	existing	exist	VERB
taxlaw-2834	603	9	compliance	compliance	NOUN
taxlaw-2834	603	10	processes	process	NOUN
taxlaw-2834	603	11	will	will	AUX
taxlaw-2834	603	12	not	not	PART
taxlaw-2834	603	13	reduce	reduce	VERB
taxlaw-2834	603	14	the	the	DET
taxlaw-2834	603	15	billions	billion	NOUN
taxlaw-2834	603	16	of	of	ADP
taxlaw-2834	603	17	dollars	dollar	NOUN
taxlaw-2834	603	18	in	in	ADP
taxlaw-2834	603	19	improper	improper	ADJ
taxlaw-2834	603	20	earned	earn	VERB
taxlaw-2834	603	21	income	income	NOUN
taxlaw-2834	603	22	tax	tax	NOUN
taxlaw-2834	603	23	credit	credit	NOUN
taxlaw-2834	603	24	and	and	CCONJ
taxlaw-2834	603	25	additional	additional	ADJ
taxlaw-2834	603	26	child	child	NOUN
taxlaw-2834	603	27	tax	tax	NOUN
taxlaw-2834	603	28	credit	credit	NOUN
taxlaw-2834	603	29	payments	payment	NOUN
taxlaw-2834	603	30	5	5	NUM
taxlaw-2834	603	31	(	(	PUNCT
taxlaw-2834	603	32	sept	sept	PROPN
taxlaw-2834	603	33	.	.	PROPN
taxlaw-2834	603	34	29	29	NUM
taxlaw-2834	603	35	,	,	PUNCT
taxlaw-2834	603	36	2014	2014	NUM
taxlaw-2834	603	37	)	)	PUNCT
taxlaw-2834	603	38	.	.	PUNCT
taxlaw-2834	604	1	154	154	NUM
taxlaw-2834	605	1	i	i	PRON
taxlaw-2834	605	2	d.	d.	PROPN
taxlaw-2834	605	3	155	155	NUM
taxlaw-2834	605	4	see	see	VERB
taxlaw-2834	605	5	also	also	ADV
taxlaw-2834	605	6	staff	staff	NOUN
taxlaw-2834	605	7	report	report	NOUN
taxlaw-2834	605	8	,	,	PUNCT
taxlaw-2834	605	9	house	house	NOUN
taxlaw-2834	605	10	comm	comm	NOUN
taxlaw-2834	605	11	.	.	PUNCT
taxlaw-2834	606	1	on	on	ADP
taxlaw-2834	606	2	oversight	oversight	NOUN
taxlaw-2834	606	3	and	and	CCONJ
taxlaw-2834	606	4	government	government	NOUN
taxlaw-2834	606	5	reform	reform	NOUN
taxlaw-2834	606	6	,	,	PUNCT
taxlaw-2834	606	7	making	make	VERB
taxlaw-2834	606	8	sure	sure	ADJ
taxlaw-2834	606	9	targeting	targeting	NOUN
taxlaw-2834	606	10	never	never	ADV
taxlaw-2834	606	11	happens	happen	VERB
taxlaw-2834	606	12	:	:	PUNCT
taxlaw-2834	606	13	getting	get	VERB
taxlaw-2834	606	14	politics	politic	NOUN
taxlaw-2834	606	15	out	out	ADP
taxlaw-2834	606	16	of	of	ADP
taxlaw-2834	606	17	the	the	DET
taxlaw-2834	606	18	irs	irs	PROPN
taxlaw-2834	606	19	and	and	CCONJ
taxlaw-2834	606	20	other	other	ADJ
taxlaw-2834	606	21	solutions	solution	NOUN
taxlaw-2834	606	22	14	14	NUM
taxlaw-2834	606	23	-	-	SYM
taxlaw-2834	606	24	16	16	NUM
taxlaw-2834	606	25	(	(	PUNCT
taxlaw-2834	606	26	july	july	PROPN
taxlaw-2834	606	27	29	29	NUM
taxlaw-2834	606	28	,	,	PUNCT
taxlaw-2834	606	29	2014	2014	NUM
taxlaw-2834	606	30	)	)	PUNCT
taxlaw-2834	606	31	.	.	PUNCT
taxlaw-2834	607	1	156	156	NUM
taxlaw-2834	607	2	i.r.c	i.r.c	NOUN
taxlaw-2834	607	3	.	.	PUNCT
taxlaw-2834	608	1	§	§	PROPN
taxlaw-2834	608	2	5000a	5000a	NUM
taxlaw-2834	608	3	.	.	PUNCT
taxlaw-2834	609	1	157	157	NUM
taxlaw-2834	609	2	this	this	DET
taxlaw-2834	609	3	fact	fact	NOUN
taxlaw-2834	609	4	is	be	AUX
taxlaw-2834	609	5	underlined	underline	VERB
taxlaw-2834	609	6	by	by	ADP
taxlaw-2834	609	7	the	the	DET
taxlaw-2834	609	8	odd	odd	ADJ
taxlaw-2834	609	9	rules	rule	NOUN
taxlaw-2834	609	10	governing	govern	VERB
taxlaw-2834	609	11	enforcement	enforcement	NOUN
taxlaw-2834	609	12	of	of	ADP
taxlaw-2834	609	13	the	the	DET
taxlaw-2834	609	14	shared	share	VERB
taxlaw-2834	609	15	responsibility	responsibility	NOUN
taxlaw-2834	609	16	payment	payment	NOUN
taxlaw-2834	609	17	.	.	PUNCT
taxlaw-2834	610	1	unlike	unlike	ADP
taxlaw-2834	610	2	normal	normal	ADJ
taxlaw-2834	610	3	tax	tax	NOUN
taxlaw-2834	610	4	provisions	provision	NOUN
taxlaw-2834	610	5	,	,	PUNCT
taxlaw-2834	610	6	the	the	DET
taxlaw-2834	610	7	irs	irs	PROPN
taxlaw-2834	610	8	is	be	AUX
taxlaw-2834	610	9	prohibited	prohibit	VERB
taxlaw-2834	610	10	from	from	ADP
taxlaw-2834	610	11	asserting	assert	VERB
taxlaw-2834	610	12	criminal	criminal	ADJ
taxlaw-2834	610	13	penalties	penalty	NOUN
taxlaw-2834	610	14	on	on	ADP
taxlaw-2834	610	15	account	account	NOUN
taxlaw-2834	610	16	of	of	ADP
taxlaw-2834	610	17	willful	willful	ADJ
taxlaw-2834	610	18	nonpayment	nonpayment	NOUN
taxlaw-2834	610	19	of	of	ADP
taxlaw-2834	610	20	the	the	DET
taxlaw-2834	610	21	shared	share	VERB
taxlaw-2834	610	22	responsibility	responsibility	NOUN
taxlaw-2834	610	23	payment	payment	NOUN
taxlaw-2834	610	24	and	and	CCONJ
taxlaw-2834	610	25	may	may	AUX
taxlaw-2834	610	26	not	not	PART
taxlaw-2834	610	27	use	use	VERB
taxlaw-2834	610	28	liens	lien	NOUN
taxlaw-2834	610	29	or	or	CCONJ
taxlaw-2834	610	30	levies	levy	NOUN
taxlaw-2834	610	31	to	to	PART
taxlaw-2834	610	32	collect	collect	VERB
taxlaw-2834	610	33	it	it	PRON
taxlaw-2834	610	34	.	.	PUNCT
taxlaw-2834	611	1	i.r.c	i.r.c	NOUN
taxlaw-2834	611	2	.	.	PUNCT
taxlaw-2834	612	1	§	§	PROPN
taxlaw-2834	612	2	5000a(g)(2	5000a(g)(2	NUM
taxlaw-2834	612	3	)	)	PUNCT
taxlaw-2834	612	4	.	.	PUNCT
taxlaw-2834	613	1	158	158	NUM
taxlaw-2834	613	2	government	government	NOUN
taxlaw-2834	613	3	accountability	accountability	NOUN
taxlaw-2834	613	4	office	office	NOUN
taxlaw-2834	613	5	,	,	PUNCT
taxlaw-2834	613	6	low	low	ADJ
taxlaw-2834	613	7	-	-	PUNCT
taxlaw-2834	613	8	income	income	NOUN
taxlaw-2834	613	9	housing	housing	NOUN
taxlaw-2834	613	10	tax	tax	NOUN
taxlaw-2834	613	11	credit	credit	NOUN
taxlaw-2834	613	12	:	:	PUNCT
taxlaw-2834	613	13	joint	joint	ADJ
taxlaw-2834	613	14	irs	irs	PROPN
taxlaw-2834	613	15	-	-	PUNCT
taxlaw-2834	613	16	hud	hud	PROPN
taxlaw-2834	613	17	administration	administration	NOUN
taxlaw-2834	613	18	could	could	AUX
taxlaw-2834	613	19	help	help	VERB
taxlaw-2834	613	20	address	address	VERB
taxlaw-2834	613	21	weaknesses	weakness	NOUN
taxlaw-2834	613	22	in	in	ADP
taxlaw-2834	613	23	oversight	oversight	NOUN
taxlaw-2834	613	24	(	(	PUNCT
taxlaw-2834	613	25	july	july	PROPN
taxlaw-2834	613	26	2015	2015	NUM
taxlaw-2834	613	27	)	)	PUNCT
taxlaw-2834	613	28	.	.	PUNCT
taxlaw-2834	614	1	159	159	NUM
taxlaw-2834	614	2	national	national	ADJ
taxlaw-2834	614	3	taxpayer	taxpayer	NOUN
taxlaw-2834	614	4	advocate	advocate	NOUN
taxlaw-2834	614	5	,	,	PUNCT
taxlaw-2834	614	6	2010	2010	NUM
taxlaw-2834	614	7	annual	annual	ADJ
taxlaw-2834	614	8	rep	rep	NOUN
taxlaw-2834	614	9	.	.	PROPN
taxlaw-2834	614	10	to	to	ADP
taxlaw-2834	614	11	congress	congress	PROPN
taxlaw-2834	614	12	20	20	NUM
taxlaw-2834	614	13	(	(	PUNCT
taxlaw-2834	614	14	dec	dec	PROPN
taxlaw-2834	614	15	.	.	PROPN
taxlaw-2834	614	16	31	31	NUM
taxlaw-2834	614	17	,	,	PUNCT
taxlaw-2834	614	18	2010	2010	NUM
taxlaw-2834	614	19	)	)	PUNCT
taxlaw-2834	614	20	.	.	PUNCT
taxlaw-2834	615	1	28	28	NUM
taxlaw-2834	615	2	columbia	columbia	PROPN
taxlaw-2834	615	3	journal	journal	PROPN
taxlaw-2834	615	4	of	of	ADP
taxlaw-2834	615	5	tax	tax	NOUN
taxlaw-2834	615	6	law	law	NOUN
taxlaw-2834	615	7	[	[	X
taxlaw-2834	615	8	vol.7:5	vol.7:5	X
taxlaw-2834	615	9	service	service	NOUN
taxlaw-2834	615	10	in	in	ADP
taxlaw-2834	615	11	a	a	DET
taxlaw-2834	615	12	major	major	ADJ
taxlaw-2834	615	13	non	non	ADJ
taxlaw-2834	615	14	-	-	ADJ
taxlaw-2834	615	15	tax	tax	ADJ
taxlaw-2834	615	16	administration	administration	NOUN
taxlaw-2834	615	17	initiative	initiative	NOUN
taxlaw-2834	615	18	has	have	VERB
taxlaw-2834	615	19	the	the	DET
taxlaw-2834	615	20	potential	potential	NOUN
taxlaw-2834	615	21	to	to	PART
taxlaw-2834	615	22	erode	erode	VERB
taxlaw-2834	615	23	the	the	DET
taxlaw-2834	615	24	historic	historic	ADJ
taxlaw-2834	615	25	independence	independence	NOUN
taxlaw-2834	615	26	of	of	ADP
taxlaw-2834	615	27	the	the	DET
taxlaw-2834	615	28	service	service	NOUN
taxlaw-2834	615	29	.	.	PUNCT
taxlaw-2834	616	1	”160	”160	VERB
taxlaw-2834	617	1	divesting	divest	VERB
taxlaw-2834	617	2	the	the	DET
taxlaw-2834	617	3	irs	irs	PROPN
taxlaw-2834	617	4	of	of	ADP
taxlaw-2834	617	5	at	at	ADP
taxlaw-2834	617	6	least	least	ADJ
taxlaw-2834	617	7	some	some	PRON
taxlaw-2834	617	8	of	of	ADP
taxlaw-2834	617	9	its	its	PRON
taxlaw-2834	617	10	non	non	ADJ
taxlaw-2834	617	11	-	-	ADJ
taxlaw-2834	617	12	revenue	revenue	ADJ
taxlaw-2834	617	13	functions	function	NOUN
taxlaw-2834	617	14	would	would	AUX
taxlaw-2834	617	15	liberate	liberate	VERB
taxlaw-2834	617	16	resources	resource	NOUN
taxlaw-2834	617	17	for	for	ADP
taxlaw-2834	617	18	improved	improved	ADJ
taxlaw-2834	617	19	irs	irs	PROPN
taxlaw-2834	617	20	administration	administration	NOUN
taxlaw-2834	617	21	of	of	ADP
taxlaw-2834	617	22	its	its	PRON
taxlaw-2834	617	23	core	core	NOUN
taxlaw-2834	617	24	functions	function	NOUN
taxlaw-2834	617	25	.	.	PUNCT
taxlaw-2834	618	1	hopefully	hopefully	ADV
taxlaw-2834	618	2	,	,	PUNCT
taxlaw-2834	618	3	this	this	PRON
taxlaw-2834	618	4	would	would	AUX
taxlaw-2834	618	5	obviate	obviate	VERB
taxlaw-2834	618	6	unwise	unwise	ADJ
taxlaw-2834	618	7	attempts	attempt	NOUN
taxlaw-2834	618	8	to	to	PART
taxlaw-2834	618	9	shift	shift	VERB
taxlaw-2834	618	10	core	core	NOUN
taxlaw-2834	618	11	duties	duty	NOUN
taxlaw-2834	618	12	out	out	ADP
taxlaw-2834	618	13	of	of	ADP
taxlaw-2834	618	14	the	the	DET
taxlaw-2834	618	15	irs	irs	PROPN
taxlaw-2834	618	16	.	.	PUNCT
taxlaw-2834	619	1	2004	2004	NUM
taxlaw-2834	619	2	legislation	legislation	NOUN
taxlaw-2834	619	3	authorized	authorize	VERB
taxlaw-2834	619	4	the	the	DET
taxlaw-2834	619	5	irs	irs	PROPN
taxlaw-2834	619	6	to	to	PART
taxlaw-2834	619	7	enter	enter	VERB
taxlaw-2834	619	8	into	into	ADP
taxlaw-2834	619	9	contracts	contract	NOUN
taxlaw-2834	619	10	with	with	ADP
taxlaw-2834	619	11	private	private	ADJ
taxlaw-2834	619	12	companies	company	NOUN
taxlaw-2834	619	13	to	to	PART
taxlaw-2834	619	14	collect	collect	VERB
taxlaw-2834	619	15	assessed	assessed	ADJ
taxlaw-2834	619	16	but	but	CCONJ
taxlaw-2834	619	17	unpaid	unpaid	ADJ
taxlaw-2834	619	18	taxes.161	taxes.161	VERB
taxlaw-2834	619	19	the	the	DET
taxlaw-2834	619	20	program	program	NOUN
taxlaw-2834	619	21	was	be	AUX
taxlaw-2834	619	22	discontinued	discontinue	VERB
taxlaw-2834	619	23	in	in	ADP
taxlaw-2834	619	24	2009	2009	NUM
taxlaw-2834	619	25	.	.	PUNCT
taxlaw-2834	620	1	given	give	VERB
taxlaw-2834	620	2	the	the	DET
taxlaw-2834	620	3	unimpressive	unimpressive	ADJ
taxlaw-2834	620	4	results	result	NOUN
taxlaw-2834	620	5	the	the	DET
taxlaw-2834	620	6	first	first	ADJ
taxlaw-2834	620	7	time	time	NOUN
taxlaw-2834	620	8	around	around	ADV
taxlaw-2834	620	9	,	,	PUNCT
taxlaw-2834	620	10	occasional	occasional	ADJ
taxlaw-2834	620	11	calls	call	NOUN
taxlaw-2834	620	12	to	to	PART
taxlaw-2834	620	13	reinstate	reinstate	VERB
taxlaw-2834	620	14	private	private	ADJ
taxlaw-2834	620	15	tax	tax	NOUN
taxlaw-2834	620	16	collection	collection	NOUN
taxlaw-2834	620	17	at	at	ADP
taxlaw-2834	620	18	the	the	DET
taxlaw-2834	620	19	federal	federal	ADJ
taxlaw-2834	620	20	level	level	NOUN
taxlaw-2834	620	21	should	should	AUX
taxlaw-2834	620	22	be	be	AUX
taxlaw-2834	620	23	disregarded.162	disregarded.162	ADV
taxlaw-2834	620	24	the	the	DET
taxlaw-2834	620	25	proper	proper	ADJ
taxlaw-2834	620	26	role	role	NOUN
taxlaw-2834	620	27	of	of	ADP
taxlaw-2834	620	28	the	the	DET
taxlaw-2834	620	29	irs	irs	PROPN
taxlaw-2834	620	30	in	in	ADP
taxlaw-2834	620	31	administering	administer	VERB
taxlaw-2834	620	32	the	the	DET
taxlaw-2834	620	33	aca	aca	NOUN
taxlaw-2834	620	34	and	and	CCONJ
taxlaw-2834	620	35	other	other	ADJ
taxlaw-2834	620	36	non	non	ADJ
taxlaw-2834	620	37	-	-	ADJ
taxlaw-2834	620	38	revenue	revenue	ADJ
taxlaw-2834	620	39	initiatives163	initiatives163	PROPN
taxlaw-2834	620	40	entails	entail	VERB
taxlaw-2834	620	41	many	many	ADJ
taxlaw-2834	620	42	questions	question	NOUN
taxlaw-2834	620	43	beyond	beyond	ADP
taxlaw-2834	620	44	the	the	DET
taxlaw-2834	620	45	scope	scope	NOUN
taxlaw-2834	620	46	of	of	ADP
taxlaw-2834	620	47	this	this	DET
taxlaw-2834	620	48	article	article	NOUN
taxlaw-2834	620	49	.	.	PUNCT
taxlaw-2834	621	1	however	however	ADV
taxlaw-2834	621	2	,	,	PUNCT
taxlaw-2834	621	3	the	the	DET
taxlaw-2834	621	4	possibility	possibility	NOUN
taxlaw-2834	621	5	of	of	ADP
taxlaw-2834	621	6	shifting	shift	VERB
taxlaw-2834	621	7	non	non	ADJ
taxlaw-2834	621	8	-	-	ADJ
taxlaw-2834	621	9	revenue	revenue	ADJ
taxlaw-2834	621	10	initiatives	initiative	NOUN
taxlaw-2834	621	11	outside	outside	ADP
taxlaw-2834	621	12	the	the	DET
taxlaw-2834	621	13	irs	irs	PROPN
taxlaw-2834	621	14	requires	require	VERB
taxlaw-2834	621	15	serious	serious	ADJ
taxlaw-2834	621	16	discussion	discussion	NOUN
taxlaw-2834	621	17	as	as	ADP
taxlaw-2834	621	18	a	a	DET
taxlaw-2834	621	19	response	response	NOUN
taxlaw-2834	621	20	to	to	ADP
taxlaw-2834	621	21	the	the	DET
taxlaw-2834	621	22	current	current	ADJ
taxlaw-2834	621	23	crisis	crisis	NOUN
taxlaw-2834	621	24	in	in	ADP
taxlaw-2834	621	25	tax	tax	NOUN
taxlaw-2834	621	26	administration	administration	NOUN
taxlaw-2834	621	27	.	.	PUNCT
taxlaw-2834	622	1	d.	d.	PROPN
taxlaw-2834	622	2	harmonizing	harmonize	VERB
taxlaw-2834	622	3	u.s	u.s	PROPN
taxlaw-2834	622	4	.	.	PROPN
taxlaw-2834	622	5	and	and	CCONJ
taxlaw-2834	622	6	foreign	foreign	ADJ
taxlaw-2834	622	7	tax	tax	NOUN
taxlaw-2834	622	8	rules	rule	NOUN
taxlaw-2834	622	9	historically	historically	ADV
taxlaw-2834	622	10	,	,	PUNCT
taxlaw-2834	622	11	countries	country	NOUN
taxlaw-2834	622	12	showed	show	VERB
taxlaw-2834	622	13	little	little	ADJ
taxlaw-2834	622	14	enthusiasm	enthusiasm	NOUN
taxlaw-2834	622	15	for	for	ADP
taxlaw-2834	622	16	helping	help	VERB
taxlaw-2834	622	17	other	other	ADJ
taxlaw-2834	622	18	countries	country	NOUN
taxlaw-2834	622	19	enforce	enforce	VERB
taxlaw-2834	622	20	their	their	PRON
taxlaw-2834	622	21	tax	tax	NOUN
taxlaw-2834	622	22	laws.164	laws.164	NOUN
taxlaw-2834	622	23	however	however	ADV
taxlaw-2834	622	24	,	,	PUNCT
taxlaw-2834	622	25	in	in	ADP
taxlaw-2834	622	26	a	a	DET
taxlaw-2834	622	27	relatively	relatively	ADV
taxlaw-2834	622	28	short	short	ADJ
taxlaw-2834	622	29	span	span	NOUN
taxlaw-2834	622	30	of	of	ADP
taxlaw-2834	622	31	time	time	NOUN
taxlaw-2834	622	32	,	,	PUNCT
taxlaw-2834	622	33	attitudes	attitude	NOUN
taxlaw-2834	622	34	have	have	AUX
taxlaw-2834	622	35	changed	change	VERB
taxlaw-2834	622	36	.	.	PUNCT
taxlaw-2834	623	1	the	the	DET
taxlaw-2834	623	2	world	world	NOUN
taxlaw-2834	623	3	’s	’s	PART
taxlaw-2834	623	4	economically	economically	ADV
taxlaw-2834	623	5	leading	lead	VERB
taxlaw-2834	623	6	countries	country	NOUN
taxlaw-2834	623	7	all	all	PRON
taxlaw-2834	623	8	realize	realize	VERB
taxlaw-2834	623	9	that	that	SCONJ
taxlaw-2834	623	10	,	,	PUNCT
taxlaw-2834	623	11	by	by	ADP
taxlaw-2834	623	12	legal	legal	ADJ
taxlaw-2834	623	13	or	or	CCONJ
taxlaw-2834	623	14	illegal	illegal	ADJ
taxlaw-2834	623	15	means	mean	NOUN
taxlaw-2834	623	16	,	,	PUNCT
taxlaw-2834	623	17	many	many	ADJ
taxlaw-2834	623	18	of	of	ADP
taxlaw-2834	623	19	their	their	PRON
taxlaw-2834	623	20	nationals	national	NOUN
taxlaw-2834	623	21	are	be	AUX
taxlaw-2834	623	22	using	use	VERB
taxlaw-2834	623	23	transnational	transnational	ADJ
taxlaw-2834	623	24	transactions	transaction	NOUN
taxlaw-2834	623	25	to	to	PART
taxlaw-2834	623	26	avoid	avoid	VERB
taxlaw-2834	623	27	or	or	CCONJ
taxlaw-2834	623	28	evade	evade	VERB
taxlaw-2834	623	29	domestic	domestic	ADJ
taxlaw-2834	623	30	tax	tax	NOUN
taxlaw-2834	623	31	liabilities	liability	NOUN
taxlaw-2834	623	32	.	.	PUNCT
taxlaw-2834	624	1	recognition	recognition	NOUN
taxlaw-2834	624	2	of	of	ADP
taxlaw-2834	624	3	the	the	DET
taxlaw-2834	624	4	common	common	ADJ
taxlaw-2834	624	5	interest	interest	NOUN
taxlaw-2834	624	6	in	in	ADP
taxlaw-2834	624	7	preventing	prevent	VERB
taxlaw-2834	624	8	this	this	DET
taxlaw-2834	624	9	evasion	evasion	NOUN
taxlaw-2834	624	10	has	have	AUX
taxlaw-2834	624	11	led	lead	VERB
taxlaw-2834	624	12	to	to	ADP
taxlaw-2834	624	13	increasing	increase	VERB
taxlaw-2834	624	14	international	international	ADJ
taxlaw-2834	624	15	tax	tax	NOUN
taxlaw-2834	624	16	cooperation	cooperation	NOUN
taxlaw-2834	624	17	.	.	PUNCT
taxlaw-2834	625	1	regular	regular	ADJ
taxlaw-2834	625	2	and	and	CCONJ
taxlaw-2834	625	3	ad	ad	X
taxlaw-2834	625	4	hoc	hoc	X
taxlaw-2834	625	5	bilateral	bilateral	ADJ
taxlaw-2834	625	6	and	and	CCONJ
taxlaw-2834	625	7	multilateral	multilateral	ADJ
taxlaw-2834	625	8	contacts	contact	NOUN
taxlaw-2834	625	9	are	be	AUX
taxlaw-2834	625	10	being	be	AUX
taxlaw-2834	625	11	established	establish	VERB
taxlaw-2834	625	12	,	,	PUNCT
taxlaw-2834	625	13	and	and	CCONJ
taxlaw-2834	625	14	information	information	NOUN
taxlaw-2834	625	15	exchange	exchange	NOUN
taxlaw-2834	625	16	among	among	ADP
taxlaw-2834	625	17	revenue	revenue	NOUN
taxlaw-2834	625	18	authorities	authority	NOUN
taxlaw-2834	625	19	grows	grow	VERB
taxlaw-2834	625	20	apace.165	apace.165	ADV
taxlaw-2834	625	21	therefore	therefore	ADV
taxlaw-2834	625	22	,	,	PUNCT
taxlaw-2834	625	23	the	the	DET
taxlaw-2834	625	24	question	question	NOUN
taxlaw-2834	625	25	naturally	naturally	ADV
taxlaw-2834	625	26	arises	arise	VERB
taxlaw-2834	625	27	whether	whether	SCONJ
taxlaw-2834	625	28	cooperation	cooperation	NOUN
taxlaw-2834	625	29	in	in	ADP
taxlaw-2834	625	30	enforcing	enforce	VERB
taxlaw-2834	625	31	national	national	ADJ
taxlaw-2834	625	32	laws	law	NOUN
taxlaw-2834	625	33	should	should	AUX
taxlaw-2834	625	34	and	and	CCONJ
taxlaw-2834	625	35	will	will	AUX
taxlaw-2834	625	36	morph	morph	VERB
taxlaw-2834	625	37	into	into	ADP
taxlaw-2834	625	38	some	some	DET
taxlaw-2834	625	39	degree	degree	NOUN
taxlaw-2834	625	40	of	of	ADP
taxlaw-2834	625	41	harmonization	harmonization	NOUN
taxlaw-2834	625	42	of	of	ADP
taxlaw-2834	625	43	tax	tax	NOUN
taxlaw-2834	625	44	laws	law	NOUN
taxlaw-2834	625	45	.	.	PUNCT
taxlaw-2834	626	1	to	to	ADP
taxlaw-2834	626	2	the	the	DET
taxlaw-2834	626	3	extent	extent	NOUN
taxlaw-2834	626	4	their	their	PRON
taxlaw-2834	626	5	laws	law	NOUN
taxlaw-2834	626	6	are	be	AUX
taxlaw-2834	626	7	the	the	DET
taxlaw-2834	626	8	same	same	ADJ
taxlaw-2834	626	9	,	,	PUNCT
taxlaw-2834	626	10	countries	country	NOUN
taxlaw-2834	626	11	will	will	AUX
taxlaw-2834	626	12	find	find	VERB
taxlaw-2834	626	13	cooperation	cooperation	NOUN
taxlaw-2834	626	14	easier	easy	ADJ
taxlaw-2834	626	15	and	and	CCONJ
taxlaw-2834	626	16	more	more	ADJ
taxlaw-2834	626	17	fruitful.166	fruitful.166	VERB
taxlaw-2834	626	18	a	a	DET
taxlaw-2834	626	19	prominent	prominent	ADJ
taxlaw-2834	626	20	experiment	experiment	NOUN
taxlaw-2834	626	21	along	along	ADP
taxlaw-2834	626	22	these	these	DET
taxlaw-2834	626	23	lines	line	NOUN
taxlaw-2834	626	24	is	be	AUX
taxlaw-2834	626	25	the	the	DET
taxlaw-2834	626	26	base	base	NOUN
taxlaw-2834	626	27	erosion	erosion	NOUN
taxlaw-2834	626	28	and	and	CCONJ
taxlaw-2834	626	29	profit	profit	NOUN
taxlaw-2834	626	30	shifting	shifting	NOUN
taxlaw-2834	626	31	(	(	PUNCT
taxlaw-2834	626	32	beps	beps	NOUN
taxlaw-2834	626	33	)	)	PUNCT
taxlaw-2834	626	34	initiative	initiative	NOUN
taxlaw-2834	626	35	of	of	ADP
taxlaw-2834	626	36	the	the	DET
taxlaw-2834	626	37	organization	organization	NOUN
taxlaw-2834	626	38	for	for	ADP
taxlaw-2834	626	39	economic	economic	ADJ
taxlaw-2834	626	40	cooperation	cooperation	NOUN
taxlaw-2834	626	41	and	and	CCONJ
taxlaw-2834	626	42	development	development	NOUN
taxlaw-2834	626	43	,	,	PUNCT
taxlaw-2834	626	44	an	an	DET
taxlaw-2834	626	45	attempt	attempt	NOUN
taxlaw-2834	626	46	to	to	PART
taxlaw-2834	626	47	overcome	overcome	VERB
taxlaw-2834	626	48	divergences	divergence	NOUN
taxlaw-2834	626	49	of	of	ADP
taxlaw-2834	626	50	national	national	ADJ
taxlaw-2834	626	51	tax	tax	NOUN
taxlaw-2834	626	52	systems	system	NOUN
taxlaw-2834	626	53	in	in	ADP
taxlaw-2834	626	54	order	order	NOUN
taxlaw-2834	626	55	to	to	PART
taxlaw-2834	626	56	better	well	ADV
taxlaw-2834	626	57	control	control	VERB
taxlaw-2834	626	58	transfer	transfer	NOUN
taxlaw-2834	626	59	pricing	pricing	NOUN
taxlaw-2834	626	60	abuses	abuse	NOUN
taxlaw-2834	626	61	by	by	ADP
taxlaw-2834	626	62	multinational	multinational	ADJ
taxlaw-2834	626	63	enterprises	enterprise	NOUN
taxlaw-2834	626	64	.	.	PUNCT
taxlaw-2834	627	1	formidable	formidable	ADJ
taxlaw-2834	627	2	obstacles	obstacle	NOUN
taxlaw-2834	627	3	to	to	ADP
taxlaw-2834	627	4	such	such	ADJ
taxlaw-2834	627	5	efforts	effort	NOUN
taxlaw-2834	627	6	exist	exist	VERB
taxlaw-2834	627	7	,	,	PUNCT
taxlaw-2834	627	8	including	include	VERB
taxlaw-2834	627	9	notions	notion	NOUN
taxlaw-2834	627	10	of	of	ADP
taxlaw-2834	627	11	national	national	ADJ
taxlaw-2834	627	12	sovereignty	sovereignty	NOUN
taxlaw-2834	627	13	and	and	CCONJ
taxlaw-2834	627	14	divergent	divergent	ADJ
taxlaw-2834	627	15	national	national	ADJ
taxlaw-2834	627	16	economic	economic	ADJ
taxlaw-2834	627	17	interests.167	interests.167	ADJ
taxlaw-2834	627	18	in	in	ADP
taxlaw-2834	627	19	160	160	NUM
taxlaw-2834	627	20	statement	statement	NOUN
taxlaw-2834	627	21	of	of	ADP
taxlaw-2834	627	22	mark	mark	PROPN
taxlaw-2834	627	23	w.	w.	PROPN
taxlaw-2834	627	24	everson	everson	PROPN
taxlaw-2834	627	25	,	,	PUNCT
taxlaw-2834	627	26	former	former	ADJ
taxlaw-2834	627	27	commissioner	commissioner	NOUN
taxlaw-2834	627	28	,	,	PUNCT
taxlaw-2834	627	29	internal	internal	ADJ
taxlaw-2834	627	30	revenue	revenue	NOUN
taxlaw-2834	627	31	service	service	NOUN
taxlaw-2834	627	32	,	,	PUNCT
taxlaw-2834	627	33	irs	irs	PROPN
taxlaw-2834	627	34	:	:	PUNCT
taxlaw-2834	627	35	enforcing	enforce	VERB
taxlaw-2834	627	36	obama	obama	PROPN
taxlaw-2834	627	37	care	care	NOUN
taxlaw-2834	627	38	’s	’s	PART
taxlaw-2834	627	39	new	new	ADJ
taxlaw-2834	627	40	rules	rule	NOUN
taxlaw-2834	627	41	and	and	CCONJ
taxlaw-2834	627	42	taxes	taxis	NOUN
taxlaw-2834	627	43	,	,	PUNCT
taxlaw-2834	627	44	hearing	hear	VERB
taxlaw-2834	627	45	before	before	ADP
taxlaw-2834	627	46	house	house	NOUN
taxlaw-2834	627	47	comm	comm	NOUN
taxlaw-2834	627	48	.	.	PUNCT
taxlaw-2834	628	1	on	on	ADP
taxlaw-2834	628	2	oversight	oversight	NOUN
taxlaw-2834	628	3	and	and	CCONJ
taxlaw-2834	628	4	government	government	NOUN
taxlaw-2834	628	5	reform	reform	NOUN
taxlaw-2834	628	6	,	,	PUNCT
taxlaw-2834	628	7	112th	112th	PROPN
taxlaw-2834	628	8	cong	cong	NOUN
taxlaw-2834	628	9	.	.	PUNCT
taxlaw-2834	629	1	(	(	PUNCT
taxlaw-2834	629	2	2012	2012	NUM
taxlaw-2834	629	3	)	)	PUNCT
taxlaw-2834	629	4	.	.	PUNCT
taxlaw-2834	630	1	161	161	NUM
taxlaw-2834	630	2	american	american	ADJ
taxlaw-2834	630	3	jobs	job	NOUN
taxlaw-2834	630	4	creation	creation	PROPN
taxlaw-2834	630	5	act	act	NOUN
taxlaw-2834	630	6	of	of	ADP
taxlaw-2834	630	7	2004	2004	NUM
taxlaw-2834	630	8	,	,	PUNCT
taxlaw-2834	630	9	pub	pub	NOUN
taxlaw-2834	630	10	.	.	PUNCT
taxlaw-2834	631	1	l.	l.	PROPN
taxlaw-2834	631	2	no	no	INTJ
taxlaw-2834	631	3	.	.	PROPN
taxlaw-2834	632	1	108	108	NUM
taxlaw-2834	632	2	-	-	SYM
taxlaw-2834	632	3	357	357	NUM
taxlaw-2834	632	4	,	,	PUNCT
taxlaw-2834	632	5	§	§	PROPN
taxlaw-2834	632	6	881(e	881(e	PROPN
taxlaw-2834	632	7	)	)	PUNCT
taxlaw-2834	632	8	,	,	PUNCT
taxlaw-2834	632	9	118	118	NUM
taxlaw-2834	632	10	stat	stat	NOUN
taxlaw-2834	632	11	.	.	PUNCT
taxlaw-2834	633	1	1418	1418	NUM
taxlaw-2834	633	2	,	,	PUNCT
taxlaw-2834	633	3	1625	1625	NUM
taxlaw-2834	633	4	(	(	PUNCT
taxlaw-2834	633	5	2004	2004	NUM
taxlaw-2834	633	6	)	)	PUNCT
taxlaw-2834	633	7	.	.	PUNCT
taxlaw-2834	634	1	162	162	NUM
taxlaw-2834	634	2	see	see	VERB
taxlaw-2834	634	3	,	,	PUNCT
taxlaw-2834	634	4	e.g.	e.g.	ADV
taxlaw-2834	634	5	,	,	PUNCT
taxlaw-2834	634	6	national	national	ADJ
taxlaw-2834	634	7	taxpayer	taxpayer	NOUN
taxlaw-2834	634	8	advocate	advocate	NOUN
taxlaw-2834	634	9	,	,	PUNCT
taxlaw-2834	634	10	2013	2013	NUM
taxlaw-2834	634	11	annual	annual	ADJ
taxlaw-2834	634	12	rep	rep	NOUN
taxlaw-2834	634	13	.	.	PROPN
taxlaw-2834	634	14	to	to	ADP
taxlaw-2834	634	15	congress	congress	PROPN
taxlaw-2834	634	16	97	97	NUM
taxlaw-2834	634	17	-	-	SYM
taxlaw-2834	634	18	99	99	NUM
taxlaw-2834	634	19	(	(	PUNCT
taxlaw-2834	634	20	2013	2013	NUM
taxlaw-2834	634	21	)	)	PUNCT
taxlaw-2834	634	22	.	.	PUNCT
taxlaw-2834	635	1	163	163	NUM
taxlaw-2834	635	2	for	for	ADP
taxlaw-2834	635	3	example	example	NOUN
taxlaw-2834	635	4	,	,	PUNCT
taxlaw-2834	635	5	the	the	DET
taxlaw-2834	635	6	irs	irs	PROPN
taxlaw-2834	635	7	’s	’s	PART
taxlaw-2834	635	8	administration	administration	NOUN
taxlaw-2834	635	9	of	of	ADP
taxlaw-2834	635	10	energy	energy	NOUN
taxlaw-2834	635	11	-	-	PUNCT
taxlaw-2834	635	12	related	relate	VERB
taxlaw-2834	635	13	tax	tax	NOUN
taxlaw-2834	635	14	expenditures	expenditure	NOUN
taxlaw-2834	635	15	has	have	AUX
taxlaw-2834	635	16	not	not	PART
taxlaw-2834	635	17	been	be	AUX
taxlaw-2834	635	18	especially	especially	ADV
taxlaw-2834	635	19	impressive	impressive	ADJ
taxlaw-2834	635	20	and	and	CCONJ
taxlaw-2834	635	21	has	have	AUX
taxlaw-2834	635	22	imposed	impose	VERB
taxlaw-2834	635	23	significant	significant	ADJ
taxlaw-2834	635	24	burdens	burden	NOUN
taxlaw-2834	635	25	on	on	ADP
taxlaw-2834	635	26	the	the	DET
taxlaw-2834	635	27	irs	irs	PROPN
taxlaw-2834	635	28	.	.	PUNCT
taxlaw-2834	636	1	see	see	VERB
taxlaw-2834	636	2	forman	forman	PROPN
taxlaw-2834	636	3	&	&	CCONJ
taxlaw-2834	636	4	mann	mann	PROPN
taxlaw-2834	636	5	,	,	PUNCT
taxlaw-2834	636	6	supra	supra	PROPN
taxlaw-2834	636	7	note	note	NOUN
taxlaw-2834	636	8	112	112	NUM
taxlaw-2834	636	9	,	,	PUNCT
taxlaw-2834	636	10	at	at	ADP
taxlaw-2834	636	11	775	775	NUM
taxlaw-2834	636	12	-	-	SYM
taxlaw-2834	636	13	79	79	NUM
taxlaw-2834	636	14	.	.	PUNCT
taxlaw-2834	637	1	164	164	NUM
taxlaw-2834	637	2	one	one	NUM
taxlaw-2834	637	3	manifestation	manifestation	NOUN
taxlaw-2834	637	4	of	of	ADP
taxlaw-2834	637	5	this	this	PRON
taxlaw-2834	637	6	was	be	AUX
taxlaw-2834	637	7	the	the	DET
taxlaw-2834	637	8	so	so	ADV
taxlaw-2834	637	9	-	-	PUNCT
taxlaw-2834	637	10	called	call	VERB
taxlaw-2834	637	11	revenue	revenue	NOUN
taxlaw-2834	637	12	rule	rule	NOUN
taxlaw-2834	637	13	followed	follow	VERB
taxlaw-2834	637	14	,	,	PUNCT
taxlaw-2834	637	15	in	in	ADP
taxlaw-2834	637	16	law	law	NOUN
taxlaw-2834	637	17	or	or	CCONJ
taxlaw-2834	637	18	in	in	ADP
taxlaw-2834	637	19	fact	fact	NOUN
taxlaw-2834	637	20	,	,	PUNCT
taxlaw-2834	637	21	in	in	ADP
taxlaw-2834	637	22	most	most	ADJ
taxlaw-2834	637	23	countries	country	NOUN
taxlaw-2834	637	24	.	.	PUNCT
taxlaw-2834	638	1	see	see	VERB
taxlaw-2834	638	2	,	,	PUNCT
taxlaw-2834	638	3	e.g.	e.g.	ADV
taxlaw-2834	638	4	,	,	PUNCT
taxlaw-2834	638	5	pasquantino	pasquantino	PROPN
taxlaw-2834	638	6	v.	v.	PROPN
taxlaw-2834	638	7	united	united	PROPN
taxlaw-2834	638	8	states	states	PROPN
taxlaw-2834	638	9	,	,	PUNCT
taxlaw-2834	638	10	544	544	NUM
taxlaw-2834	638	11	u.s	u.s	PROPN
taxlaw-2834	638	12	.	.	PROPN
taxlaw-2834	638	13	349	349	NUM
taxlaw-2834	638	14	,	,	PUNCT
taxlaw-2834	638	15	360	360	NUM
taxlaw-2834	638	16	-	-	SYM
taxlaw-2834	638	17	68	68	NUM
taxlaw-2834	638	18	(	(	PUNCT
taxlaw-2834	638	19	2005	2005	NUM
taxlaw-2834	638	20	)	)	PUNCT
taxlaw-2834	638	21	.	.	PUNCT
taxlaw-2834	639	1	165	165	NUM
taxlaw-2834	639	2	some	some	PRON
taxlaw-2834	639	3	of	of	ADP
taxlaw-2834	639	4	these	these	DET
taxlaw-2834	639	5	efforts	effort	NOUN
taxlaw-2834	639	6	are	be	AUX
taxlaw-2834	639	7	described	describe	VERB
taxlaw-2834	639	8	by	by	ADP
taxlaw-2834	639	9	koskinen	koskinen	PROPN
taxlaw-2834	639	10	,	,	PUNCT
taxlaw-2834	639	11	supra	supra	PROPN
taxlaw-2834	639	12	note	note	PROPN
taxlaw-2834	639	13	44	44	NUM
taxlaw-2834	639	14	,	,	PUNCT
taxlaw-2834	639	15	at	at	ADP
taxlaw-2834	639	16	5	5	NUM
taxlaw-2834	639	17	-	-	SYM
taxlaw-2834	639	18	7	7	NUM
taxlaw-2834	639	19	.	.	NOUN
taxlaw-2834	639	20	166	166	NUM
taxlaw-2834	639	21	for	for	ADP
taxlaw-2834	639	22	an	an	DET
taxlaw-2834	639	23	ambitious	ambitious	ADJ
taxlaw-2834	639	24	move	move	NOUN
taxlaw-2834	639	25	in	in	ADP
taxlaw-2834	639	26	this	this	DET
taxlaw-2834	639	27	direction	direction	NOUN
taxlaw-2834	639	28	,	,	PUNCT
taxlaw-2834	639	29	see	see	VERB
taxlaw-2834	639	30	henry	henry	PROPN
taxlaw-2834	639	31	ordower	ordower	PROPN
taxlaw-2834	639	32	,	,	PUNCT
taxlaw-2834	639	33	utopian	utopian	ADJ
taxlaw-2834	639	34	visions	vision	NOUN
taxlaw-2834	639	35	toward	toward	ADP
taxlaw-2834	639	36	a	a	DET
taxlaw-2834	639	37	grand	grand	ADJ
taxlaw-2834	639	38	unified	unified	ADJ
taxlaw-2834	639	39	global	global	ADJ
taxlaw-2834	639	40	income	income	NOUN
taxlaw-2834	639	41	tax	tax	NOUN
taxlaw-2834	639	42	,	,	PUNCT
taxlaw-2834	639	43	14	14	NUM
taxlaw-2834	639	44	fla	fla	NOUN
taxlaw-2834	639	45	.	.	PUNCT
taxlaw-2834	640	1	tax	tax	PROPN
taxlaw-2834	640	2	rev	rev	PROPN
taxlaw-2834	640	3	.	.	PROPN
taxlaw-2834	640	4	361	361	NUM
taxlaw-2834	640	5	(	(	PUNCT
taxlaw-2834	640	6	2013	2013	NUM
taxlaw-2834	640	7	)	)	PUNCT
taxlaw-2834	640	8	.	.	PUNCT
taxlaw-2834	641	1	167	167	NUM
taxlaw-2834	641	2	for	for	ADP
taxlaw-2834	641	3	a	a	DET
taxlaw-2834	641	4	description	description	NOUN
taxlaw-2834	641	5	of	of	ADP
taxlaw-2834	641	6	the	the	DET
taxlaw-2834	641	7	beps	bep	NOUN
taxlaw-2834	641	8	project	project	NOUN
taxlaw-2834	641	9	and	and	CCONJ
taxlaw-2834	641	10	barriers	barrier	NOUN
taxlaw-2834	641	11	to	to	ADP
taxlaw-2834	641	12	its	its	PRON
taxlaw-2834	641	13	success	success	NOUN
taxlaw-2834	641	14	,	,	PUNCT
taxlaw-2834	641	15	see	see	VERB
taxlaw-2834	641	16	ali	ali	PROPN
taxlaw-2834	641	17	qassim	qassim	PROPN
taxlaw-2834	641	18	,	,	PUNCT
taxlaw-2834	641	19	analysts	analyst	NOUN
taxlaw-2834	641	20	:	:	PUNCT
taxlaw-2834	641	21	beps	beps	NOUN
taxlaw-2834	641	22	project	project	NOUN
taxlaw-2834	641	23	wo	will	AUX
taxlaw-2834	641	24	n’t	not	PART
taxlaw-2834	641	25	work	work	VERB
taxlaw-2834	641	26	without	without	ADP
taxlaw-2834	641	27	u.s	u.s	PROPN
taxlaw-2834	641	28	.	.	PROPN
taxlaw-2834	641	29	,	,	PUNCT
taxlaw-2834	641	30	34	34	NUM
taxlaw-2834	641	31	tax	tax	NOUN
taxlaw-2834	641	32	mgmt	mgmt	NOUN
taxlaw-2834	641	33	.	.	PUNCT
taxlaw-2834	642	1	wkly	wkly	PROPN
taxlaw-2834	642	2	.	.	PUNCT
taxlaw-2834	643	1	rep	rep	PROPN
taxlaw-2834	643	2	.	.	PROPN
taxlaw-2834	643	3	1042	1042	NUM
taxlaw-2834	643	4	(	(	PUNCT
taxlaw-2834	643	5	aug	aug	PROPN
taxlaw-2834	643	6	.	.	PROPN
taxlaw-2834	643	7	17	17	NUM
taxlaw-2834	643	8	,	,	PUNCT
taxlaw-2834	643	9	2015	2015	NUM
taxlaw-2834	643	10	)	)	PUNCT
taxlaw-2834	643	11	;	;	PUNCT
taxlaw-2834	643	12	see	see	VERB
taxlaw-2834	643	13	also	also	ADV
taxlaw-2834	643	14	mindy	mindy	PROPN
taxlaw-2834	643	15	herzfeld	herzfeld	PROPN
taxlaw-2834	643	16	,	,	PUNCT
taxlaw-2834	643	17	a	a	DET
taxlaw-2834	643	18	quick	quick	ADJ
taxlaw-2834	643	19	overview	overview	NOUN
taxlaw-2834	643	20	of	of	ADP
taxlaw-2834	643	21	the	the	DET
taxlaw-2834	643	22	beps	bep	NOUN
taxlaw-2834	643	23	project	project	NOUN
taxlaw-2834	643	24	,	,	PUNCT
taxlaw-2834	643	25	tax	tax	NOUN
taxlaw-2834	643	26	notes	note	NOUN
taxlaw-2834	643	27	,	,	PUNCT
taxlaw-2834	643	28	june	june	PROPN
taxlaw-2834	643	29	2	2	NUM
taxlaw-2834	643	30	,	,	PUNCT
taxlaw-2834	643	31	2014	2014	NUM
taxlaw-2834	643	32	,	,	PUNCT
taxlaw-2834	643	33	at	at	ADP
taxlaw-2834	643	34	987	987	NUM
taxlaw-2834	643	35	.	.	NOUN
taxlaw-2834	644	1	2016	2016	NUM
taxlaw-2834	644	2	]	]	PUNCT
taxlaw-2834	644	3	the	the	DET
taxlaw-2834	644	4	future	future	NOUN
taxlaw-2834	644	5	of	of	ADP
taxlaw-2834	644	6	american	american	PROPN
taxlaw-2834	644	7	tax	tax	PROPN
taxlaw-2834	644	8	administration	administration	NOUN
taxlaw-2834	644	9	29	29	NUM
taxlaw-2834	644	10	a	a	DET
taxlaw-2834	644	11	survey	survey	NOUN
taxlaw-2834	644	12	of	of	ADP
taxlaw-2834	644	13	2500	2500	NUM
taxlaw-2834	644	14	businesses	business	NOUN
taxlaw-2834	644	15	in	in	ADP
taxlaw-2834	644	16	38	38	NUM
taxlaw-2834	644	17	countries	country	NOUN
taxlaw-2834	644	18	,	,	PUNCT
taxlaw-2834	644	19	only	only	ADV
taxlaw-2834	644	20	23	23	NUM
taxlaw-2834	644	21	%	%	NOUN
taxlaw-2834	644	22	of	of	ADP
taxlaw-2834	644	23	respondents	respondent	NOUN
taxlaw-2834	644	24	thought	think	VERB
taxlaw-2834	644	25	that	that	SCONJ
taxlaw-2834	644	26	beps	bep	NOUN
taxlaw-2834	644	27	will	will	AUX
taxlaw-2834	644	28	be	be	AUX
taxlaw-2834	644	29	successfully	successfully	ADV
taxlaw-2834	644	30	implemented.168	implemented.168	NOUN
taxlaw-2834	644	31	others	other	NOUN
taxlaw-2834	644	32	are	be	AUX
taxlaw-2834	644	33	more	more	ADV
taxlaw-2834	644	34	optimistic.169	optimistic.169	ADJ
taxlaw-2834	644	35	international	international	ADJ
taxlaw-2834	644	36	legal	legal	ADJ
taxlaw-2834	644	37	harmonization	harmonization	NOUN
taxlaw-2834	644	38	,	,	PUNCT
taxlaw-2834	644	39	even	even	ADV
taxlaw-2834	644	40	if	if	SCONJ
taxlaw-2834	644	41	it	it	PRON
taxlaw-2834	644	42	ultimately	ultimately	ADV
taxlaw-2834	644	43	gains	gain	VERB
taxlaw-2834	644	44	momentum	momentum	NOUN
taxlaw-2834	644	45	,	,	PUNCT
taxlaw-2834	644	46	will	will	AUX
taxlaw-2834	644	47	take	take	VERB
taxlaw-2834	644	48	too	too	ADV
taxlaw-2834	644	49	long	long	ADV
taxlaw-2834	644	50	and	and	CCONJ
taxlaw-2834	644	51	will	will	AUX
taxlaw-2834	644	52	be	be	AUX
taxlaw-2834	644	53	too	too	ADV
taxlaw-2834	644	54	piecemeal	piecemeal	ADJ
taxlaw-2834	644	55	to	to	PART
taxlaw-2834	644	56	provide	provide	VERB
taxlaw-2834	644	57	immediate	immediate	ADJ
taxlaw-2834	644	58	help	help	NOUN
taxlaw-2834	644	59	with	with	ADP
taxlaw-2834	644	60	the	the	DET
taxlaw-2834	644	61	current	current	ADJ
taxlaw-2834	644	62	crisis	crisis	NOUN
taxlaw-2834	644	63	.	.	PUNCT
taxlaw-2834	645	1	however	however	ADV
taxlaw-2834	645	2	,	,	PUNCT
taxlaw-2834	645	3	in	in	ADP
taxlaw-2834	645	4	the	the	DET
taxlaw-2834	645	5	long	long	ADJ
taxlaw-2834	645	6	term	term	NOUN
taxlaw-2834	645	7	,	,	PUNCT
taxlaw-2834	645	8	it	it	PRON
taxlaw-2834	645	9	will	will	AUX
taxlaw-2834	645	10	be	be	AUX
taxlaw-2834	645	11	interesting	interesting	ADJ
taxlaw-2834	645	12	to	to	PART
taxlaw-2834	645	13	see	see	VERB
taxlaw-2834	645	14	whether	whether	SCONJ
taxlaw-2834	645	15	converging	converge	VERB
taxlaw-2834	645	16	international	international	ADJ
taxlaw-2834	645	17	tax	tax	NOUN
taxlaw-2834	645	18	administration	administration	NOUN
taxlaw-2834	645	19	interests	interest	NOUN
taxlaw-2834	645	20	trump	trump	VERB
taxlaw-2834	645	21	or	or	CCONJ
taxlaw-2834	645	22	yield	yield	VERB
taxlaw-2834	645	23	to	to	ADP
taxlaw-2834	645	24	diverging	diverge	VERB
taxlaw-2834	645	25	national	national	ADJ
taxlaw-2834	645	26	economic	economic	ADJ
taxlaw-2834	645	27	and	and	CCONJ
taxlaw-2834	645	28	political	political	ADJ
taxlaw-2834	645	29	interests	interest	NOUN
taxlaw-2834	645	30	.	.	PUNCT
taxlaw-2834	646	1	e.	e.	PROPN
taxlaw-2834	646	2	revamping	revamp	VERB
taxlaw-2834	646	3	tax	tax	NOUN
taxlaw-2834	646	4	lawmaking	lawmake	VERB
taxlaw-2834	646	5	congress	congress	PROPN
taxlaw-2834	646	6	in	in	ADP
taxlaw-2834	646	7	writing	write	VERB
taxlaw-2834	646	8	code	code	NOUN
taxlaw-2834	646	9	sections	section	NOUN
taxlaw-2834	646	10	and	and	CCONJ
taxlaw-2834	646	11	treasury	treasury	NOUN
taxlaw-2834	646	12	in	in	ADP
taxlaw-2834	646	13	writing	write	VERB
taxlaw-2834	646	14	regulations	regulation	NOUN
taxlaw-2834	646	15	sometimes	sometimes	ADV
taxlaw-2834	646	16	cling	cle	VERB
taxlaw-2834	646	17	to	to	ADP
taxlaw-2834	646	18	habits	habit	NOUN
taxlaw-2834	646	19	that	that	SCONJ
taxlaw-2834	646	20	,	,	PUNCT
taxlaw-2834	646	21	over	over	ADP
taxlaw-2834	646	22	time	time	NOUN
taxlaw-2834	646	23	,	,	PUNCT
taxlaw-2834	646	24	compromise	compromise	VERB
taxlaw-2834	646	25	efficient	efficient	ADJ
taxlaw-2834	646	26	tax	tax	NOUN
taxlaw-2834	646	27	administration	administration	NOUN
taxlaw-2834	646	28	.	.	PUNCT
taxlaw-2834	647	1	numerous	numerous	ADJ
taxlaw-2834	647	2	examples	example	NOUN
taxlaw-2834	647	3	could	could	AUX
taxlaw-2834	647	4	be	be	AUX
taxlaw-2834	647	5	adduced	adduce	VERB
taxlaw-2834	647	6	.	.	PUNCT
taxlaw-2834	648	1	here	here	ADV
taxlaw-2834	648	2	are	be	AUX
taxlaw-2834	648	3	some	some	DET
taxlaw-2834	648	4	possible	possible	ADJ
taxlaw-2834	648	5	changes	change	NOUN
taxlaw-2834	648	6	to	to	PART
taxlaw-2834	648	7	achieve	achieve	VERB
taxlaw-2834	648	8	attitudinal	attitudinal	ADJ
taxlaw-2834	648	9	or	or	CCONJ
taxlaw-2834	648	10	structural	structural	ADJ
taxlaw-2834	648	11	correction	correction	NOUN
taxlaw-2834	648	12	of	of	ADP
taxlaw-2834	648	13	the	the	DET
taxlaw-2834	648	14	processes	process	NOUN
taxlaw-2834	648	15	of	of	ADP
taxlaw-2834	648	16	writing	write	VERB
taxlaw-2834	648	17	tax	tax	NOUN
taxlaw-2834	648	18	rules	rule	NOUN
taxlaw-2834	648	19	.	.	PUNCT
taxlaw-2834	649	1	1	1	X
taxlaw-2834	649	2	.	.	X
taxlaw-2834	649	3	choosing	choose	VERB
taxlaw-2834	649	4	feasibility	feasibility	NOUN
taxlaw-2834	649	5	over	over	ADP
taxlaw-2834	649	6	theoretical	theoretical	ADJ
taxlaw-2834	649	7	perfection	perfection	NOUN
taxlaw-2834	649	8	often	often	ADV
taxlaw-2834	649	9	,	,	PUNCT
taxlaw-2834	649	10	the	the	DET
taxlaw-2834	649	11	rule	rule	NOUN
taxlaw-2834	649	12	maker	maker	NOUN
taxlaw-2834	649	13	—	—	PUNCT
taxlaw-2834	649	14	whether	whether	SCONJ
taxlaw-2834	649	15	it	it	PRON
taxlaw-2834	649	16	be	be	VERB
taxlaw-2834	649	17	congress	congress	PROPN
taxlaw-2834	649	18	writing	write	VERB
taxlaw-2834	649	19	a	a	DET
taxlaw-2834	649	20	tax	tax	NOUN
taxlaw-2834	649	21	statute	statute	NOUN
taxlaw-2834	649	22	or	or	CCONJ
taxlaw-2834	649	23	treasury	treasury	PROPN
taxlaw-2834	649	24	writing	write	VERB
taxlaw-2834	649	25	a	a	DET
taxlaw-2834	649	26	tax	tax	NOUN
taxlaw-2834	649	27	regulation	regulation	NOUN
taxlaw-2834	649	28	—	—	PUNCT
taxlaw-2834	649	29	must	must	AUX
taxlaw-2834	649	30	choose	choose	VERB
taxlaw-2834	649	31	between	between	ADP
taxlaw-2834	649	32	two	two	NUM
taxlaw-2834	649	33	competing	compete	VERB
taxlaw-2834	649	34	conceptions	conception	NOUN
taxlaw-2834	649	35	of	of	ADP
taxlaw-2834	649	36	the	the	DET
taxlaw-2834	649	37	enterprise	enterprise	NOUN
taxlaw-2834	649	38	.	.	PUNCT
taxlaw-2834	650	1	one	one	NUM
taxlaw-2834	650	2	approach	approach	NOUN
taxlaw-2834	650	3	is	be	AUX
taxlaw-2834	650	4	to	to	PART
taxlaw-2834	650	5	create	create	VERB
taxlaw-2834	650	6	so	so	ADV
taxlaw-2834	650	7	detailed	detailed	ADJ
taxlaw-2834	650	8	and	and	CCONJ
taxlaw-2834	650	9	nuanced	nuanced	ADJ
taxlaw-2834	650	10	a	a	DET
taxlaw-2834	650	11	rule	rule	NOUN
taxlaw-2834	650	12	that	that	SCONJ
taxlaw-2834	650	13	,	,	PUNCT
taxlaw-2834	650	14	if	if	SCONJ
taxlaw-2834	650	15	it	it	PRON
taxlaw-2834	650	16	is	be	AUX
taxlaw-2834	650	17	accurately	accurately	ADV
taxlaw-2834	650	18	understood	understand	VERB
taxlaw-2834	650	19	by	by	ADP
taxlaw-2834	650	20	taxpayers	taxpayer	NOUN
taxlaw-2834	650	21	and	and	CCONJ
taxlaw-2834	650	22	the	the	DET
taxlaw-2834	650	23	irs	irs	PROPN
taxlaw-2834	650	24	,	,	PUNCT
taxlaw-2834	650	25	will	will	AUX
taxlaw-2834	650	26	fully	fully	ADV
taxlaw-2834	650	27	and	and	CCONJ
taxlaw-2834	650	28	precisely	precisely	ADV
taxlaw-2834	650	29	capture	capture	VERB
taxlaw-2834	650	30	the	the	DET
taxlaw-2834	650	31	balancing	balancing	NOUN
taxlaw-2834	650	32	of	of	ADP
taxlaw-2834	650	33	interests	interest	NOUN
taxlaw-2834	650	34	chosen	choose	VERB
taxlaw-2834	650	35	by	by	ADP
taxlaw-2834	650	36	the	the	DET
taxlaw-2834	650	37	decision	decision	NOUN
taxlaw-2834	650	38	maker	maker	NOUN
taxlaw-2834	650	39	.	.	PUNCT
taxlaw-2834	651	1	the	the	DET
taxlaw-2834	651	2	second	second	ADJ
taxlaw-2834	651	3	approach	approach	NOUN
taxlaw-2834	651	4	is	be	AUX
taxlaw-2834	651	5	to	to	PART
taxlaw-2834	651	6	write	write	VERB
taxlaw-2834	651	7	a	a	DET
taxlaw-2834	651	8	simpler	simple	ADJ
taxlaw-2834	651	9	rule	rule	NOUN
taxlaw-2834	651	10	that	that	PRON
taxlaw-2834	651	11	is	be	AUX
taxlaw-2834	651	12	a	a	DET
taxlaw-2834	651	13	bit	bit	NOUN
taxlaw-2834	651	14	less	less	ADV
taxlaw-2834	651	15	nuanced	nuanced	ADJ
taxlaw-2834	651	16	and	and	CCONJ
taxlaw-2834	651	17	precise	precise	ADJ
taxlaw-2834	651	18	but	but	CCONJ
taxlaw-2834	651	19	is	be	AUX
taxlaw-2834	651	20	more	more	ADV
taxlaw-2834	651	21	readily	readily	ADV
taxlaw-2834	651	22	understandable	understandable	ADJ
taxlaw-2834	651	23	by	by	ADP
taxlaw-2834	651	24	taxpayers	taxpayer	NOUN
taxlaw-2834	651	25	,	,	PUNCT
taxlaw-2834	651	26	their	their	PRON
taxlaw-2834	651	27	advisers	adviser	NOUN
taxlaw-2834	651	28	,	,	PUNCT
taxlaw-2834	651	29	and	and	CCONJ
taxlaw-2834	651	30	the	the	DET
taxlaw-2834	651	31	irs	irs	PROPN
taxlaw-2834	651	32	.	.	PUNCT
taxlaw-2834	652	1	congress	congress	PROPN
taxlaw-2834	652	2	and	and	CCONJ
taxlaw-2834	652	3	the	the	DET
taxlaw-2834	652	4	treasury	treasury	NOUN
taxlaw-2834	652	5	sometimes	sometimes	ADV
taxlaw-2834	652	6	choose	choose	VERB
taxlaw-2834	652	7	the	the	DET
taxlaw-2834	652	8	former	former	ADJ
taxlaw-2834	652	9	approach	approach	NOUN
taxlaw-2834	652	10	and	and	CCONJ
taxlaw-2834	652	11	other	other	ADJ
taxlaw-2834	652	12	times	time	NOUN
taxlaw-2834	652	13	choose	choose	VERB
taxlaw-2834	652	14	the	the	DET
taxlaw-2834	652	15	latter.170	latter.170	PROPN
taxlaw-2834	652	16	in	in	ADP
taxlaw-2834	652	17	my	my	PRON
taxlaw-2834	652	18	view	view	NOUN
taxlaw-2834	652	19	,	,	PUNCT
taxlaw-2834	652	20	congress	congress	PROPN
taxlaw-2834	652	21	and	and	CCONJ
taxlaw-2834	652	22	the	the	DET
taxlaw-2834	652	23	treasury	treasury	NOUN
taxlaw-2834	652	24	too	too	ADV
taxlaw-2834	652	25	often	often	ADV
taxlaw-2834	652	26	choose	choose	VERB
taxlaw-2834	652	27	the	the	DET
taxlaw-2834	652	28	former	former	NOUN
taxlaw-2834	652	29	.	.	PUNCT
taxlaw-2834	653	1	the	the	DET
taxlaw-2834	653	2	assumption	assumption	NOUN
taxlaw-2834	653	3	behind	behind	ADP
taxlaw-2834	653	4	this	this	DET
taxlaw-2834	653	5	choice	choice	NOUN
taxlaw-2834	653	6	seems	seem	VERB
taxlaw-2834	653	7	to	to	PART
taxlaw-2834	653	8	be	be	AUX
taxlaw-2834	653	9	that	that	SCONJ
taxlaw-2834	653	10	the	the	DET
taxlaw-2834	653	11	way	way	NOUN
taxlaw-2834	653	12	something	something	PRON
taxlaw-2834	653	13	is	be	AUX
taxlaw-2834	653	14	written	write	VERB
taxlaw-2834	653	15	inside	inside	ADP
taxlaw-2834	653	16	the	the	DET
taxlaw-2834	653	17	washington	washington	PROPN
taxlaw-2834	653	18	beltway	beltway	NOUN
taxlaw-2834	653	19	is	be	AUX
taxlaw-2834	653	20	the	the	DET
taxlaw-2834	653	21	way	way	NOUN
taxlaw-2834	653	22	it	it	PRON
taxlaw-2834	653	23	is	be	AUX
taxlaw-2834	653	24	applied	apply	VERB
taxlaw-2834	653	25	by	by	ADP
taxlaw-2834	653	26	taxpayers	taxpayer	NOUN
taxlaw-2834	653	27	,	,	PUNCT
taxlaw-2834	653	28	their	their	PRON
taxlaw-2834	653	29	representatives	representative	NOUN
taxlaw-2834	653	30	,	,	PUNCT
taxlaw-2834	653	31	and	and	CCONJ
taxlaw-2834	653	32	irs	irs	PROPN
taxlaw-2834	653	33	field	field	NOUN
taxlaw-2834	653	34	agents	agent	NOUN
taxlaw-2834	653	35	outside	outside	ADP
taxlaw-2834	653	36	the	the	DET
taxlaw-2834	653	37	beltway	beltway	NOUN
taxlaw-2834	653	38	.	.	PUNCT
taxlaw-2834	654	1	this	this	DET
taxlaw-2834	654	2	assumption	assumption	NOUN
taxlaw-2834	654	3	is	be	AUX
taxlaw-2834	654	4	a	a	DET
taxlaw-2834	654	5	flight	flight	NOUN
taxlaw-2834	654	6	from	from	ADP
taxlaw-2834	654	7	reality	reality	NOUN
taxlaw-2834	654	8	.	.	PUNCT
taxlaw-2834	655	1	in	in	ADP
taxlaw-2834	655	2	many	many	ADJ
taxlaw-2834	655	3	instances	instance	NOUN
taxlaw-2834	655	4	,	,	PUNCT
taxlaw-2834	655	5	the	the	DET
taxlaw-2834	655	6	complexity	complexity	NOUN
taxlaw-2834	655	7	of	of	ADP
taxlaw-2834	655	8	the	the	DET
taxlaw-2834	655	9	rule	rule	NOUN
taxlaw-2834	655	10	as	as	SCONJ
taxlaw-2834	655	11	written	write	VERB
taxlaw-2834	655	12	defies	defy	VERB
taxlaw-2834	655	13	the	the	DET
taxlaw-2834	655	14	comprehension	comprehension	NOUN
taxlaw-2834	655	15	and	and	CCONJ
taxlaw-2834	655	16	the	the	DET
taxlaw-2834	655	17	ability	ability	NOUN
taxlaw-2834	655	18	to	to	PART
taxlaw-2834	655	19	implement	implement	VERB
taxlaw-2834	655	20	of	of	ADP
taxlaw-2834	655	21	mere	mere	ADJ
taxlaw-2834	655	22	mortals	mortal	NOUN
taxlaw-2834	655	23	.	.	PUNCT
taxlaw-2834	656	1	when	when	SCONJ
taxlaw-2834	656	2	that	that	PRON
taxlaw-2834	656	3	happens	happen	VERB
taxlaw-2834	656	4	,	,	PUNCT
taxlaw-2834	656	5	taxpayers	taxpayer	NOUN
taxlaw-2834	656	6	make	make	VERB
taxlaw-2834	656	7	the	the	DET
taxlaw-2834	656	8	best	good	ADJ
taxlaw-2834	656	9	guess	guess	NOUN
taxlaw-2834	656	10	they	they	PRON
taxlaw-2834	656	11	can	can	AUX
taxlaw-2834	656	12	.	.	PUNCT
taxlaw-2834	657	1	this	this	DET
taxlaw-2834	657	2	best	good	ADJ
taxlaw-2834	657	3	guess	guess	NOUN
taxlaw-2834	657	4	may	may	AUX
taxlaw-2834	657	5	not	not	PART
taxlaw-2834	657	6	accord	accord	VERB
taxlaw-2834	657	7	with	with	ADP
taxlaw-2834	657	8	the	the	DET
taxlaw-2834	657	9	best	good	ADJ
taxlaw-2834	657	10	guess	guess	NOUN
taxlaw-2834	657	11	of	of	ADP
taxlaw-2834	657	12	irs	irs	PROPN
taxlaw-2834	657	13	agents	agent	NOUN
taxlaw-2834	657	14	,	,	PUNCT
taxlaw-2834	657	15	leading	lead	VERB
taxlaw-2834	657	16	to	to	ADP
taxlaw-2834	657	17	unnecessary	unnecessary	ADJ
taxlaw-2834	657	18	and	and	CCONJ
taxlaw-2834	657	19	wasteful	wasteful	ADJ
taxlaw-2834	657	20	administrative	administrative	ADJ
taxlaw-2834	657	21	appeals	appeal	NOUN
taxlaw-2834	657	22	and	and	CCONJ
taxlaw-2834	657	23	litigation	litigation	NOUN
taxlaw-2834	657	24	.	.	PUNCT
taxlaw-2834	658	1	consider	consider	VERB
taxlaw-2834	658	2	three	three	NUM
taxlaw-2834	658	3	examples	example	NOUN
taxlaw-2834	658	4	,	,	PUNCT
taxlaw-2834	658	5	all	all	PRON
taxlaw-2834	658	6	drawn	draw	VERB
taxlaw-2834	658	7	from	from	ADP
taxlaw-2834	658	8	subchapter	subchapter	NOUN
taxlaw-2834	658	9	k	k	PROPN
taxlaw-2834	658	10	,	,	PUNCT
taxlaw-2834	658	11	governing	govern	VERB
taxlaw-2834	658	12	income	income	NOUN
taxlaw-2834	658	13	taxation	taxation	NOUN
taxlaw-2834	658	14	of	of	ADP
taxlaw-2834	658	15	partnerships	partnership	NOUN
taxlaw-2834	658	16	and	and	CCONJ
taxlaw-2834	658	17	their	their	PRON
taxlaw-2834	658	18	partners	partner	NOUN
taxlaw-2834	658	19	.	.	PUNCT
taxlaw-2834	659	1	first	first	ADV
taxlaw-2834	659	2	,	,	PUNCT
taxlaw-2834	659	3	when	when	SCONJ
taxlaw-2834	659	4	a	a	DET
taxlaw-2834	659	5	person	person	NOUN
taxlaw-2834	659	6	renders	render	VERB
taxlaw-2834	659	7	services	service	NOUN
taxlaw-2834	659	8	to	to	ADP
taxlaw-2834	659	9	a	a	DET
taxlaw-2834	659	10	partnership	partnership	NOUN
taxlaw-2834	659	11	and	and	CCONJ
taxlaw-2834	659	12	receives	receive	VERB
taxlaw-2834	659	13	a	a	DET
taxlaw-2834	659	14	profits	profit	NOUN
taxlaw-2834	659	15	-	-	PUNCT
taxlaw-2834	659	16	only	only	ADJ
taxlaw-2834	659	17	interest	interest	NOUN
taxlaw-2834	659	18	in	in	ADP
taxlaw-2834	659	19	the	the	DET
taxlaw-2834	659	20	partnership	partnership	NOUN
taxlaw-2834	659	21	as	as	ADP
taxlaw-2834	659	22	compensation	compensation	NOUN
taxlaw-2834	659	23	,	,	PUNCT
taxlaw-2834	659	24	does	do	AUX
taxlaw-2834	659	25	that	that	DET
taxlaw-2834	659	26	person	person	NOUN
taxlaw-2834	659	27	have	have	VERB
taxlaw-2834	659	28	an	an	DET
taxlaw-2834	659	29	immediate	immediate	ADJ
taxlaw-2834	659	30	inclusion	inclusion	NOUN
taxlaw-2834	659	31	into	into	ADP
taxlaw-2834	659	32	income	income	NOUN
taxlaw-2834	659	33	?	?	PUNCT
taxlaw-2834	660	1	this	this	DET
taxlaw-2834	660	2	issue	issue	NOUN
taxlaw-2834	660	3	has	have	AUX
taxlaw-2834	660	4	generated	generate	VERB
taxlaw-2834	660	5	confusion	confusion	NOUN
taxlaw-2834	660	6	—	—	PUNCT
taxlaw-2834	660	7	inside	inside	ADP
taxlaw-2834	660	8	the	the	DET
taxlaw-2834	660	9	government	government	NOUN
taxlaw-2834	660	10	as	as	ADV
taxlaw-2834	660	11	well	well	ADV
taxlaw-2834	660	12	as	as	ADP
taxlaw-2834	660	13	outside	outside	ADP
taxlaw-2834	660	14	it	it	PRON
taxlaw-2834	660	15	—	—	PUNCT
taxlaw-2834	660	16	for	for	ADP
taxlaw-2834	660	17	decades	decade	NOUN
taxlaw-2834	660	18	.	.	PUNCT
taxlaw-2834	661	1	in	in	ADP
taxlaw-2834	661	2	one	one	NUM
taxlaw-2834	661	3	case	case	NOUN
taxlaw-2834	661	4	,	,	PUNCT
taxlaw-2834	661	5	the	the	DET
taxlaw-2834	661	6	irs	irs	PROPN
taxlaw-2834	661	7	asserted	assert	VERB
taxlaw-2834	661	8	additional	additional	ADJ
taxlaw-2834	661	9	tax	tax	NOUN
taxlaw-2834	661	10	in	in	ADP
taxlaw-2834	661	11	such	such	DET
taxlaw-2834	661	12	a	a	DET
taxlaw-2834	661	13	case	case	NOUN
taxlaw-2834	661	14	on	on	ADP
taxlaw-2834	661	15	a	a	DET
taxlaw-2834	661	16	particular	particular	ADJ
taxlaw-2834	661	17	theory	theory	NOUN
taxlaw-2834	661	18	and	and	CCONJ
taxlaw-2834	661	19	won	win	VERB
taxlaw-2834	661	20	in	in	ADP
taxlaw-2834	661	21	the	the	DET
taxlaw-2834	661	22	tax	tax	NOUN
taxlaw-2834	661	23	court	court	NOUN
taxlaw-2834	661	24	.	.	PUNCT
taxlaw-2834	662	1	defending	defend	VERB
taxlaw-2834	662	2	against	against	ADP
taxlaw-2834	662	3	the	the	DET
taxlaw-2834	662	4	ensuing	ensue	VERB
taxlaw-2834	662	5	appeal	appeal	NOUN
taxlaw-2834	662	6	,	,	PUNCT
taxlaw-2834	662	7	the	the	DET
taxlaw-2834	662	8	department	department	PROPN
taxlaw-2834	662	9	of	of	ADP
taxlaw-2834	662	10	justice	justice	PROPN
taxlaw-2834	662	11	conceded	concede	VERB
taxlaw-2834	662	12	that	that	SCONJ
taxlaw-2834	662	13	the	the	DET
taxlaw-2834	662	14	theory	theory	NOUN
taxlaw-2834	662	15	that	that	PRON
taxlaw-2834	662	16	had	have	AUX
taxlaw-2834	662	17	prevailed	prevail	VERB
taxlaw-2834	662	18	in	in	ADP
taxlaw-2834	662	19	the	the	DET
taxlaw-2834	662	20	tax	tax	NOUN
taxlaw-2834	662	21	court	court	NOUN
taxlaw-2834	662	22	was	be	AUX
taxlaw-2834	662	23	erroneous	erroneous	ADJ
taxlaw-2834	662	24	but	but	CCONJ
taxlaw-2834	662	25	defended	defend	VERB
taxlaw-2834	662	26	the	the	DET
taxlaw-2834	662	27	result	result	NOUN
taxlaw-2834	662	28	on	on	ADP
taxlaw-2834	662	29	a	a	DET
taxlaw-2834	662	30	different	different	ADJ
taxlaw-2834	662	31	theory	theory	NOUN
taxlaw-2834	662	32	.	.	PUNCT
taxlaw-2834	663	1	the	the	DET
taxlaw-2834	663	2	circuit	circuit	NOUN
taxlaw-2834	663	3	court	court	NOUN
taxlaw-2834	663	4	rejected	reject	VERB
taxlaw-2834	663	5	that	that	SCONJ
taxlaw-2834	663	6	new	new	ADJ
taxlaw-2834	663	7	theory	theory	NOUN
taxlaw-2834	663	8	and	and	CCONJ
taxlaw-2834	663	9	held	hold	VERB
taxlaw-2834	663	10	for	for	ADP
taxlaw-2834	663	11	the	the	DET
taxlaw-2834	663	12	taxpayer.171	taxpayer.171	NUM
taxlaw-2834	663	13	168	168	NUM
taxlaw-2834	663	14	see	see	NOUN
taxlaw-2834	663	15	qassim	qassim	NOUN
taxlaw-2834	663	16	,	,	PUNCT
taxlaw-2834	663	17	supra	supra	PROPN
taxlaw-2834	663	18	note	note	NOUN
taxlaw-2834	663	19	167	167	NUM
taxlaw-2834	663	20	(	(	PUNCT
taxlaw-2834	663	21	reporting	report	VERB
taxlaw-2834	663	22	on	on	ADP
taxlaw-2834	663	23	a	a	DET
taxlaw-2834	663	24	survey	survey	NOUN
taxlaw-2834	663	25	by	by	ADP
taxlaw-2834	663	26	grant	grant	PROPN
taxlaw-2834	663	27	thornton	thornton	PROPN
taxlaw-2834	663	28	)	)	PUNCT
taxlaw-2834	663	29	;	;	PUNCT
taxlaw-2834	663	30	see	see	VERB
taxlaw-2834	663	31	also	also	ADV
taxlaw-2834	663	32	jeremy	jeremy	PROPN
taxlaw-2834	663	33	scott	scott	PROPN
taxlaw-2834	663	34	,	,	PUNCT
taxlaw-2834	663	35	beps	bep	NOUN
taxlaw-2834	663	36	project	project	NOUN
taxlaw-2834	663	37	faces	face	VERB
taxlaw-2834	663	38	rough	rough	ADJ
taxlaw-2834	663	39	future	future	NOUN
taxlaw-2834	663	40	in	in	ADP
taxlaw-2834	663	41	congress	congress	PROPN
taxlaw-2834	663	42	,	,	PUNCT
taxlaw-2834	663	43	tax	tax	NOUN
taxlaw-2834	663	44	notes	note	NOUN
taxlaw-2834	663	45	,	,	PUNCT
taxlaw-2834	663	46	june	june	PROPN
taxlaw-2834	663	47	9	9	NUM
taxlaw-2834	663	48	,	,	PUNCT
taxlaw-2834	663	49	2014	2014	NUM
taxlaw-2834	663	50	,	,	PUNCT
taxlaw-2834	663	51	at	at	ADP
taxlaw-2834	663	52	1063	1063	NUM
taxlaw-2834	663	53	;	;	PUNCT
taxlaw-2834	663	54	lee	lee	PROPN
taxlaw-2834	663	55	a.	a.	PROPN
taxlaw-2834	663	56	sheppard	sheppard	PROPN
taxlaw-2834	663	57	,	,	PUNCT
taxlaw-2834	663	58	the	the	DET
taxlaw-2834	663	59	beps	bep	NOUN
taxlaw-2834	663	60	hybrid	hybrid	ADJ
taxlaw-2834	663	61	draft	draft	NOUN
taxlaw-2834	663	62	and	and	CCONJ
taxlaw-2834	663	63	the	the	DET
taxlaw-2834	663	64	euro	euro	NOUN
taxlaw-2834	663	65	,	,	PUNCT
taxlaw-2834	663	66	tax	tax	NOUN
taxlaw-2834	663	67	notes	note	NOUN
taxlaw-2834	663	68	,	,	PUNCT
taxlaw-2834	663	69	june	june	PROPN
taxlaw-2834	663	70	9	9	NUM
taxlaw-2834	663	71	,	,	PUNCT
taxlaw-2834	663	72	2014	2014	NUM
taxlaw-2834	663	73	,	,	PUNCT
taxlaw-2834	663	74	at	at	ADP
taxlaw-2834	663	75	1085	1085	NUM
taxlaw-2834	663	76	.	.	PUNCT
taxlaw-2834	663	77	169	169	NUM
taxlaw-2834	663	78	see	see	VERB
taxlaw-2834	663	79	qassim	qassim	NOUN
taxlaw-2834	663	80	,	,	PUNCT
taxlaw-2834	663	81	supra	supra	PROPN
taxlaw-2834	663	82	note	note	NOUN
taxlaw-2834	663	83	167	167	NUM
taxlaw-2834	663	84	(	(	PUNCT
taxlaw-2834	663	85	beps	bep	NOUN
taxlaw-2834	663	86	“	"	PUNCT
taxlaw-2834	663	87	is	be	AUX
taxlaw-2834	663	88	a	a	DET
taxlaw-2834	663	89	thoughtful	thoughtful	ADJ
taxlaw-2834	663	90	and	and	CCONJ
taxlaw-2834	663	91	impressive	impressive	ADJ
taxlaw-2834	663	92	response	response	NOUN
taxlaw-2834	663	93	”	"	PUNCT
taxlaw-2834	663	94	to	to	ADP
taxlaw-2834	663	95	“	"	PUNCT
taxlaw-2834	663	96	overcoming	overcome	VERB
taxlaw-2834	663	97	divergence	divergence	NOUN
taxlaw-2834	663	98	of	of	ADP
taxlaw-2834	663	99	tax	tax	NOUN
taxlaw-2834	663	100	systems	system	NOUN
taxlaw-2834	663	101	”	"	PUNCT
taxlaw-2834	663	102	and	and	CCONJ
taxlaw-2834	663	103	“	"	PUNCT
taxlaw-2834	663	104	shows	show	VERB
taxlaw-2834	663	105	international	international	ADJ
taxlaw-2834	663	106	tax	tax	NOUN
taxlaw-2834	663	107	cooperation	cooperation	NOUN
taxlaw-2834	663	108	at	at	ADP
taxlaw-2834	663	109	its	its	PRON
taxlaw-2834	663	110	best	good	ADJ
taxlaw-2834	663	111	.	.	PUNCT
taxlaw-2834	663	112	”	"	PUNCT
taxlaw-2834	663	113	)	)	PUNCT
taxlaw-2834	663	114	(	(	PUNCT
taxlaw-2834	663	115	quoting	quote	VERB
taxlaw-2834	663	116	british	british	ADJ
taxlaw-2834	663	117	tax	tax	NOUN
taxlaw-2834	663	118	consultant	consultant	NOUN
taxlaw-2834	663	119	stephen	stephen	PROPN
taxlaw-2834	663	120	fiamma	fiamma	PROPN
taxlaw-2834	663	121	)	)	PUNCT
taxlaw-2834	663	122	.	.	PUNCT
taxlaw-2834	664	1	170	170	NUM
taxlaw-2834	665	1	as	as	ADP
taxlaw-2834	665	2	examples	example	NOUN
taxlaw-2834	665	3	of	of	ADP
taxlaw-2834	665	4	the	the	DET
taxlaw-2834	665	5	latter	latter	ADJ
taxlaw-2834	665	6	approach	approach	NOUN
taxlaw-2834	665	7	(	(	PUNCT
taxlaw-2834	665	8	less	less	ADV
taxlaw-2834	665	9	precise	precise	ADJ
taxlaw-2834	665	10	but	but	CCONJ
taxlaw-2834	665	11	more	more	ADV
taxlaw-2834	665	12	understandable	understandable	ADJ
taxlaw-2834	665	13	)	)	PUNCT
taxlaw-2834	665	14	,	,	PUNCT
taxlaw-2834	665	15	see	see	VERB
taxlaw-2834	665	16	i.r.c	i.r.c	NOUN
taxlaw-2834	665	17	.	.	PUNCT
taxlaw-2834	666	1	§	§	PROPN
taxlaw-2834	666	2	§	§	PROPN
taxlaw-2834	666	3	63(c	63(c	NUM
taxlaw-2834	666	4	)	)	PUNCT
taxlaw-2834	666	5	,	,	PUNCT
taxlaw-2834	666	6	102(c	102(c	PROPN
taxlaw-2834	666	7	)	)	PUNCT
taxlaw-2834	666	8	,	,	PUNCT
taxlaw-2834	666	9	and	and	CCONJ
taxlaw-2834	666	10	152(e	152(e	NUM
taxlaw-2834	666	11	)	)	PUNCT
taxlaw-2834	666	12	,	,	PUNCT
taxlaw-2834	666	13	all	all	PRON
taxlaw-2834	666	14	discussed	discuss	VERB
taxlaw-2834	666	15	by	by	ADP
taxlaw-2834	666	16	johnson	johnson	PROPN
taxlaw-2834	666	17	,	,	PUNCT
taxlaw-2834	666	18	supra	supra	PROPN
taxlaw-2834	666	19	note	note	PROPN
taxlaw-2834	666	20	127	127	NUM
taxlaw-2834	666	21	,	,	PUNCT
taxlaw-2834	666	22	at	at	ADP
taxlaw-2834	666	23	584	584	NUM
taxlaw-2834	666	24	-	-	SYM
taxlaw-2834	666	25	88	88	NUM
taxlaw-2834	666	26	.	.	PUNCT
taxlaw-2834	667	1	171	171	NUM
taxlaw-2834	667	2	campbell	campbell	PROPN
taxlaw-2834	667	3	v.	v.	CCONJ
taxlaw-2834	667	4	comm’r	comm’r	PROPN
taxlaw-2834	667	5	,	,	PUNCT
taxlaw-2834	667	6	59	59	NUM
taxlaw-2834	667	7	t.c.m	t.c.m	NOUN
taxlaw-2834	667	8	.	.	PROPN
taxlaw-2834	667	9	236	236	NUM
taxlaw-2834	667	10	(	(	PUNCT
taxlaw-2834	667	11	1990	1990	NUM
taxlaw-2834	667	12	)	)	PUNCT
taxlaw-2834	667	13	,	,	PUNCT
taxlaw-2834	667	14	rev’d	rev’d	NOUN
taxlaw-2834	667	15	,	,	PUNCT
taxlaw-2834	667	16	943	943	NUM
taxlaw-2834	667	17	f.2d	f.2d	NOUN
taxlaw-2834	667	18	815	815	NUM
taxlaw-2834	667	19	,	,	PUNCT
taxlaw-2834	667	20	818	818	NUM
taxlaw-2834	667	21	(	(	PUNCT
taxlaw-2834	667	22	8th	8th	ADJ
taxlaw-2834	667	23	cir	cir	NOUN
taxlaw-2834	667	24	.	.	PROPN
taxlaw-2834	667	25	1991	1991	NUM
taxlaw-2834	667	26	)	)	PUNCT
taxlaw-2834	667	27	.	.	PUNCT
taxlaw-2834	668	1	30	30	NUM
taxlaw-2834	668	2	columbia	columbia	PROPN
taxlaw-2834	668	3	journal	journal	PROPN
taxlaw-2834	668	4	of	of	ADP
taxlaw-2834	668	5	tax	tax	NOUN
taxlaw-2834	668	6	law	law	NOUN
taxlaw-2834	668	7	[	[	X
taxlaw-2834	668	8	vol.7:5	vol.7:5	X
taxlaw-2834	668	9	second	second	ADJ
taxlaw-2834	668	10	,	,	PUNCT
taxlaw-2834	668	11	when	when	SCONJ
taxlaw-2834	668	12	a	a	DET
taxlaw-2834	668	13	partner	partner	NOUN
taxlaw-2834	668	14	engages	engage	VERB
taxlaw-2834	668	15	in	in	ADP
taxlaw-2834	668	16	transactions	transaction	NOUN
taxlaw-2834	668	17	with	with	ADP
taxlaw-2834	668	18	her	her	PRON
taxlaw-2834	668	19	partnership	partnership	NOUN
taxlaw-2834	668	20	,	,	PUNCT
taxlaw-2834	668	21	the	the	DET
taxlaw-2834	668	22	tax	tax	NOUN
taxlaw-2834	668	23	treatment	treatment	NOUN
taxlaw-2834	668	24	depends	depend	VERB
taxlaw-2834	668	25	on	on	ADP
taxlaw-2834	668	26	which	which	DET
taxlaw-2834	668	27	characterization	characterization	NOUN
taxlaw-2834	668	28	under	under	ADP
taxlaw-2834	668	29	code	code	NOUN
taxlaw-2834	668	30	section	section	NOUN
taxlaw-2834	668	31	707	707	NUM
taxlaw-2834	668	32	applies	apply	VERB
taxlaw-2834	668	33	.	.	PUNCT
taxlaw-2834	669	1	in	in	ADP
taxlaw-2834	669	2	one	one	NUM
taxlaw-2834	669	3	case	case	NOUN
taxlaw-2834	669	4	,	,	PUNCT
taxlaw-2834	669	5	the	the	DET
taxlaw-2834	669	6	irs	irs	PROPN
taxlaw-2834	669	7	prevailed	prevail	VERB
taxlaw-2834	669	8	in	in	ADP
taxlaw-2834	669	9	the	the	DET
taxlaw-2834	669	10	tax	tax	NOUN
taxlaw-2834	669	11	court	court	NOUN
taxlaw-2834	669	12	on	on	ADP
taxlaw-2834	669	13	the	the	DET
taxlaw-2834	669	14	basis	basis	NOUN
taxlaw-2834	669	15	of	of	ADP
taxlaw-2834	669	16	the	the	DET
taxlaw-2834	669	17	particular	particular	ADJ
taxlaw-2834	669	18	categorization	categorization	NOUN
taxlaw-2834	669	19	it	it	PRON
taxlaw-2834	669	20	argued	argue	VERB
taxlaw-2834	669	21	for.172	for.172	NOUN
taxlaw-2834	669	22	however	however	ADV
taxlaw-2834	669	23	,	,	PUNCT
taxlaw-2834	669	24	in	in	ADP
taxlaw-2834	669	25	a	a	DET
taxlaw-2834	669	26	later	later	ADJ
taxlaw-2834	669	27	revenue	revenue	NOUN
taxlaw-2834	669	28	ruling	ruling	NOUN
taxlaw-2834	669	29	involving	involve	VERB
taxlaw-2834	669	30	similar	similar	ADJ
taxlaw-2834	669	31	facts	fact	NOUN
taxlaw-2834	669	32	,	,	PUNCT
taxlaw-2834	669	33	the	the	DET
taxlaw-2834	669	34	irs	irs	PROPN
taxlaw-2834	669	35	held	hold	VERB
taxlaw-2834	669	36	that	that	SCONJ
taxlaw-2834	669	37	that	that	DET
taxlaw-2834	669	38	categorization	categorization	NOUN
taxlaw-2834	669	39	—	—	PUNCT
taxlaw-2834	669	40	the	the	DET
taxlaw-2834	669	41	one	one	NOUN
taxlaw-2834	669	42	the	the	DET
taxlaw-2834	669	43	irs	irs	PROPN
taxlaw-2834	669	44	had	have	AUX
taxlaw-2834	669	45	persuaded	persuade	VERB
taxlaw-2834	669	46	the	the	DET
taxlaw-2834	669	47	tax	tax	NOUN
taxlaw-2834	669	48	court	court	NOUN
taxlaw-2834	669	49	to	to	PART
taxlaw-2834	669	50	accept	accept	VERB
taxlaw-2834	669	51	—	—	PUNCT
taxlaw-2834	669	52	is	be	AUX
taxlaw-2834	669	53	wrong.173	wrong.173	PROPN
taxlaw-2834	669	54	third	third	ADJ
taxlaw-2834	669	55	,	,	PUNCT
taxlaw-2834	669	56	when	when	SCONJ
taxlaw-2834	669	57	liquidating	liquidating	NOUN
taxlaw-2834	669	58	payments	payment	NOUN
taxlaw-2834	669	59	are	be	AUX
taxlaw-2834	669	60	made	make	VERB
taxlaw-2834	669	61	to	to	ADP
taxlaw-2834	669	62	a	a	DET
taxlaw-2834	669	63	retired	retire	VERB
taxlaw-2834	669	64	partner	partner	NOUN
taxlaw-2834	669	65	or	or	CCONJ
taxlaw-2834	669	66	the	the	DET
taxlaw-2834	669	67	estate	estate	NOUN
taxlaw-2834	669	68	of	of	ADP
taxlaw-2834	669	69	a	a	DET
taxlaw-2834	669	70	deceased	deceased	ADJ
taxlaw-2834	669	71	partner	partner	NOUN
taxlaw-2834	669	72	,	,	PUNCT
taxlaw-2834	669	73	the	the	DET
taxlaw-2834	669	74	tax	tax	NOUN
taxlaw-2834	669	75	treatment	treatment	NOUN
taxlaw-2834	669	76	depends	depend	VERB
taxlaw-2834	669	77	on	on	ADP
taxlaw-2834	669	78	the	the	DET
taxlaw-2834	669	79	characterization	characterization	NOUN
taxlaw-2834	669	80	under	under	ADP
taxlaw-2834	669	81	section	section	NOUN
taxlaw-2834	669	82	736	736	NUM
taxlaw-2834	669	83	.	.	PUNCT
taxlaw-2834	670	1	according	accord	VERB
taxlaw-2834	670	2	to	to	ADP
taxlaw-2834	670	3	the	the	DET
taxlaw-2834	670	4	tax	tax	NOUN
taxlaw-2834	670	5	court	court	NOUN
taxlaw-2834	670	6	,	,	PUNCT
taxlaw-2834	670	7	to	to	PART
taxlaw-2834	670	8	dispel	dispel	VERB
taxlaw-2834	670	9	“	"	PUNCT
taxlaw-2834	670	10	any	any	DET
taxlaw-2834	670	11	lingering	linger	VERB
taxlaw-2834	670	12	doubt	doubt	NOUN
taxlaw-2834	670	13	[	[	X
taxlaw-2834	670	14	about	about	ADP
taxlaw-2834	670	15	]	]	PUNCT
taxlaw-2834	670	16	the	the	DET
taxlaw-2834	670	17	distressingly	distressingly	ADV
taxlaw-2834	670	18	complex	complex	ADJ
taxlaw-2834	670	19	and	and	CCONJ
taxlaw-2834	670	20	confusing	confusing	ADJ
taxlaw-2834	670	21	nature	nature	NOUN
taxlaw-2834	670	22	of	of	ADP
taxlaw-2834	670	23	.	.	PUNCT
taxlaw-2834	670	24	.	.	PUNCT
taxlaw-2834	670	25	.	.	PUNCT
taxlaw-2834	671	1	subchapter	subchapter	NOUN
taxlaw-2834	671	2	k	k	PROPN
taxlaw-2834	671	3	.	.	PUNCT
taxlaw-2834	671	4	.	.	PUNCT
taxlaw-2834	671	5	.	.	PUNCT
taxlaw-2834	672	1	one	one	PRON
taxlaw-2834	672	2	has	have	VERB
taxlaw-2834	672	3	only	only	ADV
taxlaw-2834	672	4	to	to	PART
taxlaw-2834	672	5	reread	reread	VERB
taxlaw-2834	672	6	section	section	NOUN
taxlaw-2834	672	7	736	736	NUM
taxlaw-2834	672	8	in	in	ADP
taxlaw-2834	672	9	its	its	PRON
taxlaw-2834	672	10	entirety	entirety	NOUN
taxlaw-2834	672	11	.	.	PUNCT
taxlaw-2834	673	1	”174	”174	PROPN
taxlaw-2834	674	1	congress	congress	PROPN
taxlaw-2834	674	2	and	and	CCONJ
taxlaw-2834	674	3	the	the	DET
taxlaw-2834	674	4	treasury	treasury	NOUN
taxlaw-2834	674	5	would	would	AUX
taxlaw-2834	674	6	materially	materially	ADV
taxlaw-2834	674	7	ease	ease	VERB
taxlaw-2834	674	8	the	the	DET
taxlaw-2834	674	9	irs	irs	PROPN
taxlaw-2834	674	10	’s	’s	PART
taxlaw-2834	674	11	burdens	burden	NOUN
taxlaw-2834	674	12	in	in	ADP
taxlaw-2834	674	13	administering	administer	VERB
taxlaw-2834	674	14	the	the	DET
taxlaw-2834	674	15	tax	tax	NOUN
taxlaw-2834	674	16	laws	law	NOUN
taxlaw-2834	674	17	by	by	ADP
taxlaw-2834	674	18	more	more	ADV
taxlaw-2834	674	19	frequently	frequently	ADV
taxlaw-2834	674	20	giving	give	VERB
taxlaw-2834	674	21	up	up	ADP
taxlaw-2834	674	22	a	a	DET
taxlaw-2834	674	23	mote	mote	NOUN
taxlaw-2834	674	24	of	of	ADP
taxlaw-2834	674	25	nuance	nuance	NOUN
taxlaw-2834	674	26	,	,	PUNCT
taxlaw-2834	674	27	of	of	ADP
taxlaw-2834	674	28	theoretical	theoretical	ADJ
taxlaw-2834	674	29	perfection	perfection	NOUN
taxlaw-2834	674	30	in	in	ADP
taxlaw-2834	674	31	the	the	DET
taxlaw-2834	674	32	statute	statute	NOUN
taxlaw-2834	674	33	or	or	CCONJ
taxlaw-2834	674	34	regulation	regulation	NOUN
taxlaw-2834	674	35	in	in	ADP
taxlaw-2834	674	36	favor	favor	NOUN
taxlaw-2834	674	37	of	of	ADP
taxlaw-2834	674	38	a	a	DET
taxlaw-2834	674	39	rule	rule	NOUN
taxlaw-2834	674	40	that	that	SCONJ
taxlaw-2834	674	41	taxpayers	taxpayer	NOUN
taxlaw-2834	674	42	and	and	CCONJ
taxlaw-2834	674	43	irs	irs	PROPN
taxlaw-2834	674	44	agents	agent	NOUN
taxlaw-2834	674	45	can	can	AUX
taxlaw-2834	674	46	more	more	ADV
taxlaw-2834	674	47	readily	readily	ADV
taxlaw-2834	674	48	understand	understand	VERB
taxlaw-2834	674	49	and	and	CCONJ
taxlaw-2834	674	50	apply.175	apply.175	NOUN
taxlaw-2834	674	51	“	"	PUNCT
taxlaw-2834	674	52	[	[	X
taxlaw-2834	674	53	t]he	t]he	ADV
taxlaw-2834	674	54	most	most	ADV
taxlaw-2834	674	55	ingenious	ingenious	ADJ
taxlaw-2834	674	56	tax	tax	NOUN
taxlaw-2834	674	57	policy	policy	NOUN
taxlaw-2834	674	58	proposal	proposal	NOUN
taxlaw-2834	674	59	really	really	ADV
taxlaw-2834	674	60	is	be	AUX
taxlaw-2834	674	61	n’t	not	PART
taxlaw-2834	674	62	worth	worth	ADJ
taxlaw-2834	674	63	very	very	ADV
taxlaw-2834	674	64	much	much	ADV
taxlaw-2834	674	65	if	if	SCONJ
taxlaw-2834	674	66	it	it	PRON
taxlaw-2834	674	67	can	can	AUX
taxlaw-2834	674	68	not	not	PART
taxlaw-2834	674	69	be	be	AUX
taxlaw-2834	674	70	successfully	successfully	ADV
taxlaw-2834	674	71	administered	administer	VERB
taxlaw-2834	674	72	by	by	ADP
taxlaw-2834	674	73	the	the	DET
taxlaw-2834	674	74	irs	irs	PROPN
taxlaw-2834	674	75	.	.	PUNCT
taxlaw-2834	674	76	”176	”176	PROPN
taxlaw-2834	675	1	2	2	X
taxlaw-2834	675	2	.	.	X
taxlaw-2834	675	3	improving	improve	VERB
taxlaw-2834	675	4	the	the	DET
taxlaw-2834	675	5	legislative	legislative	ADJ
taxlaw-2834	675	6	process	process	NOUN
taxlaw-2834	675	7	our	our	PRON
taxlaw-2834	675	8	traditional	traditional	ADJ
taxlaw-2834	675	9	conception	conception	NOUN
taxlaw-2834	675	10	is	be	AUX
taxlaw-2834	675	11	that	that	SCONJ
taxlaw-2834	675	12	“	"	PUNCT
taxlaw-2834	675	13	[	[	X
taxlaw-2834	675	14	t]axation	t]axation	NOUN
taxlaw-2834	675	15	is	be	AUX
taxlaw-2834	675	16	a	a	DET
taxlaw-2834	675	17	legislative	legislative	ADJ
taxlaw-2834	675	18	function	function	NOUN
taxlaw-2834	675	19	,	,	PUNCT
taxlaw-2834	675	20	and	and	CCONJ
taxlaw-2834	675	21	[	[	X
taxlaw-2834	675	22	at	at	ADP
taxlaw-2834	675	23	the	the	DET
taxlaw-2834	675	24	federal	federal	ADJ
taxlaw-2834	675	25	level	level	NOUN
taxlaw-2834	675	26	]	]	PUNCT
taxlaw-2834	675	27	congress	congress	PROPN
taxlaw-2834	675	28	.	.	PUNCT
taxlaw-2834	675	29	.	.	PUNCT
taxlaw-2834	676	1	.	.	PUNCT
taxlaw-2834	677	1	is	be	AUX
taxlaw-2834	677	2	the	the	DET
taxlaw-2834	677	3	sole	sole	ADJ
taxlaw-2834	677	4	organ	organ	NOUN
taxlaw-2834	677	5	for	for	ADP
taxlaw-2834	677	6	levying	levy	VERB
taxlaw-2834	677	7	taxes	taxis	NOUN
taxlaw-2834	677	8	.	.	PUNCT
taxlaw-2834	678	1	”177	”177	PUNCT
taxlaw-2834	678	2	not	not	PART
taxlaw-2834	678	3	surprisingly	surprisingly	ADV
taxlaw-2834	678	4	,	,	PUNCT
taxlaw-2834	678	5	there	there	PRON
taxlaw-2834	678	6	is	be	VERB
taxlaw-2834	678	7	no	no	DET
taxlaw-2834	678	8	end	end	NOUN
taxlaw-2834	678	9	of	of	ADP
taxlaw-2834	678	10	criticism	criticism	NOUN
taxlaw-2834	678	11	of	of	ADP
taxlaw-2834	678	12	how	how	SCONJ
taxlaw-2834	678	13	congress	congress	PROPN
taxlaw-2834	678	14	has	have	AUX
taxlaw-2834	678	15	performed	perform	VERB
taxlaw-2834	678	16	this	this	PRON
taxlaw-2834	678	17	function.178	function.178	ADV
taxlaw-2834	678	18	the	the	DET
taxlaw-2834	678	19	literature	literature	NOUN
taxlaw-2834	678	20	is	be	AUX
taxlaw-2834	678	21	not	not	PART
taxlaw-2834	678	22	wanting	want	VERB
taxlaw-2834	678	23	for	for	ADP
taxlaw-2834	678	24	suggestions	suggestion	NOUN
taxlaw-2834	678	25	for	for	ADP
taxlaw-2834	678	26	how	how	SCONJ
taxlaw-2834	678	27	congress	congress	PROPN
taxlaw-2834	678	28	can	can	AUX
taxlaw-2834	678	29	improve	improve	VERB
taxlaw-2834	678	30	this	this	DET
taxlaw-2834	678	31	performance	performance	NOUN
taxlaw-2834	678	32	.	.	PUNCT
taxlaw-2834	679	1	by	by	ADP
taxlaw-2834	679	2	way	way	NOUN
taxlaw-2834	679	3	of	of	ADP
taxlaw-2834	679	4	example	example	NOUN
taxlaw-2834	679	5	and	and	CCONJ
taxlaw-2834	679	6	not	not	PART
taxlaw-2834	679	7	necessarily	necessarily	ADV
taxlaw-2834	679	8	of	of	ADP
taxlaw-2834	679	9	endorsement	endorsement	NOUN
taxlaw-2834	679	10	,	,	PUNCT
taxlaw-2834	679	11	professors	professor	NOUN
taxlaw-2834	679	12	forman	forman	PROPN
taxlaw-2834	679	13	and	and	CCONJ
taxlaw-2834	679	14	mann	mann	PROPN
taxlaw-2834	679	15	propose	propose	VERB
taxlaw-2834	679	16	(	(	PUNCT
taxlaw-2834	679	17	1	1	X
taxlaw-2834	679	18	)	)	PUNCT
taxlaw-2834	679	19	creating	create	VERB
taxlaw-2834	679	20	a	a	DET
taxlaw-2834	679	21	permanent	permanent	ADJ
taxlaw-2834	679	22	loophole	loophole	NOUN
taxlaw-2834	679	23	-	-	PUNCT
taxlaw-2834	679	24	closing	close	VERB
taxlaw-2834	679	25	commission	commission	NOUN
taxlaw-2834	679	26	and	and	CCONJ
taxlaw-2834	679	27	(	(	PUNCT
taxlaw-2834	679	28	2	2	X
taxlaw-2834	679	29	)	)	PUNCT
taxlaw-2834	679	30	requiring	require	VERB
taxlaw-2834	679	31	congress	congress	PROPN
taxlaw-2834	679	32	to	to	PART
taxlaw-2834	679	33	provide	provide	VERB
taxlaw-2834	679	34	greater	great	ADJ
taxlaw-2834	679	35	detail	detail	NOUN
taxlaw-2834	679	36	in	in	ADP
taxlaw-2834	679	37	tax	tax	NOUN
taxlaw-2834	679	38	statutes	statute	NOUN
taxlaw-2834	679	39	,	,	PUNCT
taxlaw-2834	679	40	instead	instead	ADV
taxlaw-2834	679	41	of	of	ADP
taxlaw-2834	679	42	delegating	delegate	VERB
taxlaw-2834	679	43	the	the	DET
taxlaw-2834	679	44	task	task	NOUN
taxlaw-2834	679	45	to	to	ADP
taxlaw-2834	679	46	the	the	DET
taxlaw-2834	679	47	treasury	treasury	NOUN
taxlaw-2834	679	48	for	for	ADP
taxlaw-2834	679	49	regulation	regulation	NOUN
taxlaw-2834	679	50	-	-	PUNCT
taxlaw-2834	679	51	writing.179	writing.179	VERB
taxlaw-2834	679	52	these	these	PRON
taxlaw-2834	679	53	and	and	CCONJ
taxlaw-2834	679	54	other	other	ADJ
taxlaw-2834	679	55	proposals	proposal	NOUN
taxlaw-2834	679	56	are	be	AUX
taxlaw-2834	679	57	not	not	PART
taxlaw-2834	679	58	uncontroversial	uncontroversial	ADJ
taxlaw-2834	679	59	.	.	PUNCT
taxlaw-2834	680	1	for	for	ADP
taxlaw-2834	680	2	example	example	NOUN
taxlaw-2834	680	3	,	,	PUNCT
taxlaw-2834	680	4	professors	professor	NOUN
taxlaw-2834	680	5	hines	hine	VERB
taxlaw-2834	680	6	and	and	CCONJ
taxlaw-2834	680	7	logue	logue	PROPN
taxlaw-2834	680	8	propose	propose	VERB
taxlaw-2834	680	9	that	that	SCONJ
taxlaw-2834	680	10	congress	congress	PROPN
taxlaw-2834	680	11	delegate	delegate	VERB
taxlaw-2834	680	12	more	more	ADJ
taxlaw-2834	680	13	,	,	PUNCT
taxlaw-2834	680	14	not	not	PART
taxlaw-2834	680	15	less	less	ADJ
taxlaw-2834	680	16	,	,	PUNCT
taxlaw-2834	680	17	of	of	ADP
taxlaw-2834	680	18	the	the	DET
taxlaw-2834	680	19	tax	tax	NOUN
taxlaw-2834	680	20	lawmaking	lawmaking	NOUN
taxlaw-2834	680	21	power	power	NOUN
taxlaw-2834	680	22	to	to	ADP
taxlaw-2834	680	23	treasury.180	treasury.180	PROPN
taxlaw-2834	680	24	f.	f.	PROPN
taxlaw-2834	680	25	changing	change	VERB
taxlaw-2834	680	26	incentives	incentive	NOUN
taxlaw-2834	680	27	ends	end	VERB
taxlaw-2834	680	28	can	can	AUX
taxlaw-2834	680	29	be	be	AUX
taxlaw-2834	680	30	achieved	achieve	VERB
taxlaw-2834	680	31	by	by	ADP
taxlaw-2834	680	32	commands	command	NOUN
taxlaw-2834	680	33	supported	support	VERB
taxlaw-2834	680	34	by	by	ADP
taxlaw-2834	680	35	coercive	coercive	ADJ
taxlaw-2834	680	36	power	power	NOUN
taxlaw-2834	680	37	.	.	PUNCT
taxlaw-2834	681	1	or	or	CCONJ
taxlaw-2834	681	2	they	they	PRON
taxlaw-2834	681	3	can	can	AUX
taxlaw-2834	681	4	be	be	AUX
taxlaw-2834	681	5	achieved	achieve	VERB
taxlaw-2834	681	6	through	through	ADP
taxlaw-2834	681	7	attitudinal	attitudinal	ADJ
taxlaw-2834	681	8	changes	change	NOUN
taxlaw-2834	681	9	,	,	PUNCT
taxlaw-2834	681	10	by	by	ADP
taxlaw-2834	681	11	aligning	align	VERB
taxlaw-2834	681	12	incentives	incentive	NOUN
taxlaw-2834	681	13	and	and	CCONJ
taxlaw-2834	681	14	perceptions	perception	NOUN
taxlaw-2834	681	15	so	so	SCONJ
taxlaw-2834	681	16	that	that	SCONJ
taxlaw-2834	681	17	selfinterest	selfinterest	NOUN
taxlaw-2834	681	18	and	and	CCONJ
taxlaw-2834	681	19	the	the	DET
taxlaw-2834	681	20	public	public	ADJ
taxlaw-2834	681	21	interest	interest	NOUN
taxlaw-2834	681	22	walk	walk	VERB
taxlaw-2834	681	23	together	together	ADV
taxlaw-2834	681	24	.	.	PUNCT
taxlaw-2834	682	1	below	below	ADV
taxlaw-2834	682	2	are	be	AUX
taxlaw-2834	682	3	some	some	DET
taxlaw-2834	682	4	proposals	proposal	NOUN
taxlaw-2834	682	5	of	of	ADP
taxlaw-2834	682	6	the	the	DET
taxlaw-2834	682	7	latter	latter	ADJ
taxlaw-2834	682	8	type	type	NOUN
taxlaw-2834	682	9	that	that	PRON
taxlaw-2834	682	10	might	might	AUX
taxlaw-2834	682	11	be	be	AUX
taxlaw-2834	682	12	useful	useful	ADJ
taxlaw-2834	682	13	in	in	ADP
taxlaw-2834	682	14	easing	ease	VERB
taxlaw-2834	682	15	the	the	DET
taxlaw-2834	682	16	current	current	ADJ
taxlaw-2834	682	17	crisis	crisis	NOUN
taxlaw-2834	682	18	.	.	PUNCT
taxlaw-2834	683	1	1	1	X
taxlaw-2834	683	2	.	.	NUM
taxlaw-2834	683	3	attitudes	attitude	NOUN
taxlaw-2834	683	4	of	of	ADP
taxlaw-2834	683	5	taxpayers	taxpayer	NOUN
taxlaw-2834	683	6	numerous	numerous	ADJ
taxlaw-2834	683	7	aspects	aspect	NOUN
taxlaw-2834	683	8	of	of	ADP
taxlaw-2834	683	9	current	current	ADJ
taxlaw-2834	683	10	american	american	ADJ
taxlaw-2834	683	11	tax	tax	PROPN
taxlaw-2834	683	12	administration	administration	NOUN
taxlaw-2834	683	13	make	make	VERB
taxlaw-2834	683	14	life	life	NOUN
taxlaw-2834	683	15	harder	hard	ADV
taxlaw-2834	683	16	on	on	ADP
taxlaw-2834	683	17	taxpayers	taxpayer	NOUN
taxlaw-2834	683	18	than	than	SCONJ
taxlaw-2834	683	19	is	be	AUX
taxlaw-2834	683	20	warranted	warrant	VERB
taxlaw-2834	683	21	by	by	ADP
taxlaw-2834	683	22	the	the	DET
taxlaw-2834	683	23	resulting	result	VERB
taxlaw-2834	683	24	benefit	benefit	NOUN
taxlaw-2834	683	25	to	to	ADP
taxlaw-2834	683	26	the	the	DET
taxlaw-2834	683	27	government	government	NOUN
taxlaw-2834	683	28	.	.	PUNCT
taxlaw-2834	684	1	among	among	ADP
taxlaw-2834	684	2	the	the	DET
taxlaw-2834	684	3	bolder	bold	ADJ
taxlaw-2834	684	4	172	172	NUM
taxlaw-2834	684	5	pratt	pratt	NOUN
taxlaw-2834	684	6	v.	v.	ADP
taxlaw-2834	684	7	comm’r	comm’r	NOUN
taxlaw-2834	684	8	,	,	PUNCT
taxlaw-2834	684	9	64	64	NUM
taxlaw-2834	684	10	t.c	t.c	PROPN
taxlaw-2834	684	11	.	.	PROPN
taxlaw-2834	684	12	203	203	NUM
taxlaw-2834	684	13	(	(	PUNCT
taxlaw-2834	684	14	1975	1975	NUM
taxlaw-2834	684	15	)	)	PUNCT
taxlaw-2834	684	16	,	,	PUNCT
taxlaw-2834	684	17	aff’d	aff’d	VERB
taxlaw-2834	684	18	in	in	ADP
taxlaw-2834	684	19	part	part	NOUN
taxlaw-2834	684	20	&	&	CCONJ
taxlaw-2834	684	21	rev’d	rev’d	NOUN
taxlaw-2834	684	22	in	in	ADP
taxlaw-2834	684	23	part	part	NOUN
taxlaw-2834	684	24	,	,	PUNCT
taxlaw-2834	684	25	550	550	NUM
taxlaw-2834	684	26	f.2d	f.2d	NOUN
taxlaw-2834	684	27	1023	1023	NUM
taxlaw-2834	684	28	(	(	PUNCT
taxlaw-2834	684	29	5th	5th	ADJ
taxlaw-2834	684	30	cir	cir	NOUN
taxlaw-2834	684	31	.	.	PUNCT
taxlaw-2834	684	32	1977	1977	NUM
taxlaw-2834	684	33	)	)	PUNCT
taxlaw-2834	684	34	.	.	PUNCT
taxlaw-2834	685	1	173	173	NUM
taxlaw-2834	685	2	rev	rev	VERB
taxlaw-2834	685	3	.	.	PUNCT
taxlaw-2834	686	1	rul	rul	PROPN
taxlaw-2834	686	2	.	.	PUNCT
taxlaw-2834	687	1	81	81	NUM
taxlaw-2834	687	2	-	-	SYM
taxlaw-2834	687	3	300	300	NUM
taxlaw-2834	687	4	,	,	PUNCT
taxlaw-2834	687	5	1981	1981	NUM
taxlaw-2834	687	6	-	-	SYM
taxlaw-2834	687	7	2	2	NUM
taxlaw-2834	687	8	c.b	c.b	PROPN
taxlaw-2834	687	9	.	.	PROPN
taxlaw-2834	687	10	143	143	NUM
taxlaw-2834	687	11	,	,	PUNCT
taxlaw-2834	687	12	144	144	NUM
taxlaw-2834	687	13	.	.	NOUN
taxlaw-2834	687	14	174	174	NUM
taxlaw-2834	687	15	foxman	foxman	NOUN
taxlaw-2834	687	16	v.	v.	ADP
taxlaw-2834	687	17	comm’r	comm’r	NOUN
taxlaw-2834	687	18	,	,	PUNCT
taxlaw-2834	687	19	41	41	NUM
taxlaw-2834	687	20	t.c	t.c	PROPN
taxlaw-2834	687	21	.	.	PROPN
taxlaw-2834	687	22	535	535	NUM
taxlaw-2834	687	23	,	,	PUNCT
taxlaw-2834	687	24	551	551	NUM
taxlaw-2834	687	25	n.	n.	NOUN
taxlaw-2834	687	26	9	9	NUM
taxlaw-2834	687	27	(	(	PUNCT
taxlaw-2834	687	28	1964	1964	NUM
taxlaw-2834	687	29	)	)	PUNCT
taxlaw-2834	687	30	,	,	PUNCT
taxlaw-2834	687	31	aff’d	aff’d	VERB
taxlaw-2834	687	32	,	,	PUNCT
taxlaw-2834	687	33	352	352	NUM
taxlaw-2834	687	34	f.2d	f.2d	PART
taxlaw-2834	687	35	466	466	NUM
taxlaw-2834	687	36	(	(	PUNCT
taxlaw-2834	687	37	3d	3d	NUM
taxlaw-2834	687	38	cir	cir	NOUN
taxlaw-2834	687	39	.	.	PUNCT
taxlaw-2834	687	40	1965	1965	NUM
taxlaw-2834	687	41	)	)	PUNCT
taxlaw-2834	687	42	.	.	PUNCT
taxlaw-2834	688	1	175	175	NUM
taxlaw-2834	688	2	see	see	VERB
taxlaw-2834	688	3	johnson	johnson	PROPN
taxlaw-2834	688	4	,	,	PUNCT
taxlaw-2834	688	5	supra	supra	PROPN
taxlaw-2834	688	6	note	note	PROPN
taxlaw-2834	688	7	127	127	NUM
taxlaw-2834	688	8	,	,	PUNCT
taxlaw-2834	688	9	at	at	ADP
taxlaw-2834	688	10	582	582	NUM
taxlaw-2834	688	11	-	-	SYM
taxlaw-2834	688	12	88	88	NUM
taxlaw-2834	688	13	;	;	PUNCT
taxlaw-2834	688	14	see	see	VERB
taxlaw-2834	688	15	also	also	ADV
taxlaw-2834	688	16	forman	forman	PROPN
taxlaw-2834	688	17	&	&	CCONJ
taxlaw-2834	688	18	mann	mann	PROPN
taxlaw-2834	688	19	,	,	PUNCT
taxlaw-2834	688	20	supra	supra	PROPN
taxlaw-2834	688	21	note	note	NOUN
taxlaw-2834	688	22	112	112	NUM
taxlaw-2834	688	23	,	,	PUNCT
taxlaw-2834	688	24	at	at	ADP
taxlaw-2834	688	25	803	803	NUM
taxlaw-2834	688	26	-	-	SYM
taxlaw-2834	688	27	04	04	NUM
taxlaw-2834	688	28	(	(	PUNCT
taxlaw-2834	688	29	urging	urge	VERB
taxlaw-2834	688	30	the	the	DET
taxlaw-2834	688	31	treasury	treasury	NOUN
taxlaw-2834	688	32	to	to	PART
taxlaw-2834	688	33	issue	issue	VERB
taxlaw-2834	688	34	simplifying	simplify	VERB
taxlaw-2834	688	35	regulations	regulation	NOUN
taxlaw-2834	688	36	)	)	PUNCT
taxlaw-2834	688	37	.	.	PUNCT
taxlaw-2834	689	1	176	176	NUM
taxlaw-2834	689	2	george	george	PROPN
taxlaw-2834	689	3	k.	k.	PROPN
taxlaw-2834	689	4	yin	yin	PROPN
taxlaw-2834	689	5	,	,	PUNCT
taxlaw-2834	689	6	the	the	DET
taxlaw-2834	689	7	most	most	ADV
taxlaw-2834	689	8	critical	critical	ADJ
taxlaw-2834	689	9	issue	issue	NOUN
taxlaw-2834	689	10	facing	face	VERB
taxlaw-2834	689	11	tax	tax	NOUN
taxlaw-2834	689	12	administration	administration	NOUN
taxlaw-2834	689	13	today	today	NOUN
taxlaw-2834	689	14	—	—	PUNCT
taxlaw-2834	689	15	and	and	CCONJ
taxlaw-2834	689	16	what	what	PRON
taxlaw-2834	689	17	to	to	PART
taxlaw-2834	689	18	do	do	VERB
taxlaw-2834	689	19	about	about	ADP
taxlaw-2834	689	20	it	it	PRON
taxlaw-2834	689	21	1	1	NUM
taxlaw-2834	689	22	(	(	PUNCT
taxlaw-2834	689	23	june	june	PROPN
taxlaw-2834	689	24	27	27	NUM
taxlaw-2834	689	25	,	,	PUNCT
taxlaw-2834	689	26	2014	2014	NUM
taxlaw-2834	689	27	)	)	PUNCT
taxlaw-2834	689	28	,	,	PUNCT
taxlaw-2834	689	29	http://ssrn.com/abstract=2459592	http://ssrn.com/abstract=2459592	NOUN
taxlaw-2834	690	1	[	[	X
taxlaw-2834	690	2	https://perma.cc/ap53-aw69	https://perma.cc/ap53-aw69	X
taxlaw-2834	690	3	]	]	PUNCT
taxlaw-2834	690	4	.	.	PUNCT
taxlaw-2834	691	1	177	177	NUM
taxlaw-2834	691	2	nat’l	nat’l	NOUN
taxlaw-2834	691	3	cable	cable	NOUN
taxlaw-2834	691	4	television	television	NOUN
taxlaw-2834	691	5	ass’n	ass’n	PROPN
taxlaw-2834	691	6	v.	v.	ADP
taxlaw-2834	691	7	united	united	PROPN
taxlaw-2834	691	8	states	states	PROPN
taxlaw-2834	691	9	,	,	PUNCT
taxlaw-2834	691	10	415	415	NUM
taxlaw-2834	691	11	u.s	u.s	PROPN
taxlaw-2834	691	12	.	.	PROPN
taxlaw-2834	691	13	336	336	NUM
taxlaw-2834	691	14	,	,	PUNCT
taxlaw-2834	691	15	340	340	NUM
taxlaw-2834	691	16	(	(	PUNCT
taxlaw-2834	691	17	1974	1974	NUM
taxlaw-2834	691	18	)	)	PUNCT
taxlaw-2834	691	19	;	;	PUNCT
taxlaw-2834	691	20	see	see	VERB
taxlaw-2834	691	21	u.s	u.s	PROPN
taxlaw-2834	691	22	.	.	PROPN
taxlaw-2834	691	23	const	const	PROPN
taxlaw-2834	691	24	.	.	PUNCT
taxlaw-2834	692	1	art	art	NOUN
taxlaw-2834	692	2	.	.	PUNCT
taxlaw-2834	693	1	i	i	PRON
taxlaw-2834	693	2	,	,	PUNCT
taxlaw-2834	693	3	§	§	PROPN
taxlaw-2834	693	4	8	8	NUM
taxlaw-2834	693	5	,	,	PUNCT
taxlaw-2834	693	6	cl	cl	NOUN
taxlaw-2834	693	7	.	.	NOUN
taxlaw-2834	693	8	1	1	NUM
taxlaw-2834	693	9	.	.	SYM
taxlaw-2834	693	10	178	178	NUM
taxlaw-2834	693	11	see	see	NOUN
taxlaw-2834	693	12	,	,	PUNCT
taxlaw-2834	693	13	e.g.	e.g.	ADV
taxlaw-2834	693	14	,	,	PUNCT
taxlaw-2834	693	15	michael	michael	PROPN
taxlaw-2834	693	16	doran	doran	PROPN
taxlaw-2834	693	17	,	,	PUNCT
taxlaw-2834	693	18	tax	tax	NOUN
taxlaw-2834	693	19	legislation	legislation	NOUN
taxlaw-2834	693	20	in	in	ADP
taxlaw-2834	693	21	the	the	DET
taxlaw-2834	693	22	contemporary	contemporary	PROPN
taxlaw-2834	693	23	u.s	u.s	PROPN
taxlaw-2834	693	24	.	.	PROPN
taxlaw-2834	693	25	congress	congress	PROPN
taxlaw-2834	693	26	,	,	PUNCT
taxlaw-2834	693	27	67	67	NUM
taxlaw-2834	693	28	tax	tax	NOUN
taxlaw-2834	693	29	l.	l.	PROPN
taxlaw-2834	693	30	rev	rev	PROPN
taxlaw-2834	693	31	.	.	PROPN
taxlaw-2834	693	32	555	555	NUM
taxlaw-2834	693	33	(	(	PUNCT
taxlaw-2834	693	34	2014	2014	NUM
taxlaw-2834	693	35	)	)	PUNCT
taxlaw-2834	693	36	.	.	PUNCT
taxlaw-2834	694	1	179	179	NUM
taxlaw-2834	694	2	forman	forman	PROPN
taxlaw-2834	694	3	&	&	CCONJ
taxlaw-2834	694	4	mann	mann	PROPN
taxlaw-2834	694	5	,	,	PUNCT
taxlaw-2834	694	6	supra	supra	PROPN
taxlaw-2834	694	7	note	note	NOUN
taxlaw-2834	694	8	112	112	NUM
taxlaw-2834	694	9	,	,	PUNCT
taxlaw-2834	694	10	at	at	ADP
taxlaw-2834	694	11	789	789	NUM
taxlaw-2834	694	12	-	-	SYM
taxlaw-2834	694	13	92	92	NUM
taxlaw-2834	694	14	.	.	PUNCT
taxlaw-2834	695	1	180	180	NUM
taxlaw-2834	695	2	james	james	PROPN
taxlaw-2834	695	3	r.	r.	PROPN
taxlaw-2834	695	4	hines	hines	PROPN
taxlaw-2834	695	5	,	,	PUNCT
taxlaw-2834	695	6	jr	jr	PROPN
taxlaw-2834	695	7	.	.	PROPN
taxlaw-2834	695	8	&	&	CCONJ
taxlaw-2834	695	9	kyle	kyle	PROPN
taxlaw-2834	695	10	d.	d.	PROPN
taxlaw-2834	695	11	logue	logue	PROPN
taxlaw-2834	695	12	,	,	PUNCT
taxlaw-2834	695	13	delegating	delegate	VERB
taxlaw-2834	695	14	tax	tax	NOUN
taxlaw-2834	695	15	,	,	PUNCT
taxlaw-2834	695	16	114	114	NUM
taxlaw-2834	695	17	mich	mich	X
taxlaw-2834	695	18	.	.	PUNCT
taxlaw-2834	696	1	l.	l.	PROPN
taxlaw-2834	696	2	rev	rev	PROPN
taxlaw-2834	696	3	.	.	PROPN
taxlaw-2834	696	4	235	235	NUM
taxlaw-2834	696	5	(	(	PUNCT
taxlaw-2834	696	6	2015	2015	NUM
taxlaw-2834	696	7	)	)	PUNCT
taxlaw-2834	696	8	.	.	PUNCT
taxlaw-2834	697	1	2016	2016	NUM
taxlaw-2834	697	2	]	]	PUNCT
taxlaw-2834	697	3	the	the	DET
taxlaw-2834	697	4	future	future	NOUN
taxlaw-2834	697	5	of	of	ADP
taxlaw-2834	697	6	american	american	PROPN
taxlaw-2834	697	7	tax	tax	PROPN
taxlaw-2834	697	8	administration	administration	PROPN
taxlaw-2834	697	9	31	31	NUM
taxlaw-2834	697	10	possible	possible	ADJ
taxlaw-2834	697	11	changes	change	NOUN
taxlaw-2834	697	12	is	be	AUX
taxlaw-2834	697	13	“	"	PUNCT
taxlaw-2834	697	14	presumptive	presumptive	ADJ
taxlaw-2834	697	15	taxation	taxation	NOUN
taxlaw-2834	697	16	.	.	PUNCT
taxlaw-2834	697	17	”	"	PUNCT
taxlaw-2834	698	1	under	under	ADP
taxlaw-2834	698	2	this	this	DET
taxlaw-2834	698	3	approach	approach	NOUN
taxlaw-2834	698	4	,	,	PUNCT
taxlaw-2834	698	5	a	a	DET
taxlaw-2834	698	6	taxpayer	taxpayer	NOUN
taxlaw-2834	698	7	’s	’s	PART
taxlaw-2834	698	8	liability	liability	NOUN
taxlaw-2834	698	9	would	would	AUX
taxlaw-2834	698	10	be	be	AUX
taxlaw-2834	698	11	computed	compute	VERB
taxlaw-2834	698	12	not	not	PART
taxlaw-2834	698	13	on	on	ADP
taxlaw-2834	698	14	actual	actual	ADJ
taxlaw-2834	698	15	income	income	NOUN
taxlaw-2834	698	16	but	but	CCONJ
taxlaw-2834	698	17	on	on	ADP
taxlaw-2834	698	18	various	various	ADJ
taxlaw-2834	698	19	“	"	PUNCT
taxlaw-2834	698	20	easily	easily	ADV
taxlaw-2834	698	21	verifiable	verifiable	ADJ
taxlaw-2834	698	22	external	external	ADJ
taxlaw-2834	698	23	factors	factor	NOUN
taxlaw-2834	698	24	”	"	PUNCT
taxlaw-2834	698	25	that	that	PRON
taxlaw-2834	698	26	would	would	AUX
taxlaw-2834	698	27	serve	serve	VERB
taxlaw-2834	698	28	as	as	ADP
taxlaw-2834	698	29	proxies	proxy	NOUN
taxlaw-2834	698	30	for	for	ADP
taxlaw-2834	698	31	income.181	income.181	NUM
taxlaw-2834	698	32	for	for	ADP
taxlaw-2834	698	33	instance	instance	NOUN
taxlaw-2834	698	34	,	,	PUNCT
taxlaw-2834	698	35	“	"	PUNCT
taxlaw-2834	698	36	a	a	DET
taxlaw-2834	698	37	tax	tax	NOUN
taxlaw-2834	698	38	on	on	ADP
taxlaw-2834	698	39	some	some	DET
taxlaw-2834	698	40	percentage	percentage	NOUN
taxlaw-2834	698	41	of	of	ADP
taxlaw-2834	698	42	a	a	DET
taxlaw-2834	698	43	business	business	NOUN
taxlaw-2834	698	44	’s	’s	PART
taxlaw-2834	698	45	gross	gross	ADJ
taxlaw-2834	698	46	receipts	receipt	NOUN
taxlaw-2834	698	47	or	or	CCONJ
taxlaw-2834	698	48	its	its	PRON
taxlaw-2834	698	49	asset	asset	NOUN
taxlaw-2834	698	50	values	value	NOUN
taxlaw-2834	698	51	rather	rather	ADV
taxlaw-2834	698	52	than	than	ADP
taxlaw-2834	698	53	a	a	DET
taxlaw-2834	698	54	precise	precise	ADJ
taxlaw-2834	698	55	measure	measure	NOUN
taxlaw-2834	698	56	of	of	ADP
taxlaw-2834	698	57	income	income	NOUN
taxlaw-2834	698	58	might	might	AUX
taxlaw-2834	698	59	be	be	AUX
taxlaw-2834	698	60	considered	consider	VERB
taxlaw-2834	698	61	a	a	DET
taxlaw-2834	698	62	rough	rough	ADJ
taxlaw-2834	698	63	proxy	proxy	NOUN
taxlaw-2834	698	64	for	for	ADP
taxlaw-2834	698	65	a	a	DET
taxlaw-2834	698	66	business	business	NOUN
taxlaw-2834	698	67	income	income	NOUN
taxlaw-2834	698	68	tax	tax	NOUN
taxlaw-2834	698	69	.	.	PUNCT
taxlaw-2834	698	70	”182	”182	PROPN
taxlaw-2834	699	1	the	the	DET
taxlaw-2834	699	2	approach	approach	NOUN
taxlaw-2834	699	3	could	could	AUX
taxlaw-2834	699	4	be	be	AUX
taxlaw-2834	699	5	employed	employ	VERB
taxlaw-2834	699	6	as	as	ADP
taxlaw-2834	699	7	the	the	DET
taxlaw-2834	699	8	legally	legally	ADV
taxlaw-2834	699	9	conclusive	conclusive	ADJ
taxlaw-2834	699	10	measurement	measurement	NOUN
taxlaw-2834	699	11	,	,	PUNCT
taxlaw-2834	699	12	or	or	CCONJ
taxlaw-2834	699	13	the	the	DET
taxlaw-2834	699	14	result	result	NOUN
taxlaw-2834	699	15	of	of	ADP
taxlaw-2834	699	16	its	its	PRON
taxlaw-2834	699	17	use	use	NOUN
taxlaw-2834	699	18	could	could	AUX
taxlaw-2834	699	19	establish	establish	VERB
taxlaw-2834	699	20	a	a	DET
taxlaw-2834	699	21	rebuttable	rebuttable	ADJ
taxlaw-2834	699	22	presumption	presumption	NOUN
taxlaw-2834	699	23	,	,	PUNCT
taxlaw-2834	699	24	allowing	allow	VERB
taxlaw-2834	699	25	taxpayers	taxpayer	NOUN
taxlaw-2834	699	26	to	to	PART
taxlaw-2834	699	27	prove	prove	VERB
taxlaw-2834	699	28	actual	actual	ADJ
taxlaw-2834	699	29	taxable	taxable	ADJ
taxlaw-2834	699	30	income	income	NOUN
taxlaw-2834	699	31	to	to	PART
taxlaw-2834	699	32	overcome	overcome	VERB
taxlaw-2834	699	33	the	the	DET
taxlaw-2834	699	34	proxy	proxy	NOUN
taxlaw-2834	699	35	-	-	PUNCT
taxlaw-2834	699	36	based	base	VERB
taxlaw-2834	699	37	presumption.183	presumption.183	NOUN
taxlaw-2834	699	38	if	if	SCONJ
taxlaw-2834	699	39	used	use	VERB
taxlaw-2834	699	40	only	only	ADV
taxlaw-2834	699	41	presumptively	presumptively	ADV
taxlaw-2834	699	42	,	,	PUNCT
taxlaw-2834	699	43	the	the	DET
taxlaw-2834	699	44	expectation	expectation	NOUN
taxlaw-2834	699	45	is	be	AUX
taxlaw-2834	699	46	that	that	SCONJ
taxlaw-2834	699	47	many	many	ADJ
taxlaw-2834	699	48	taxpayers	taxpayer	NOUN
taxlaw-2834	699	49	would	would	AUX
taxlaw-2834	699	50	simply	simply	ADV
taxlaw-2834	699	51	go	go	VERB
taxlaw-2834	699	52	along	along	ADV
taxlaw-2834	699	53	with	with	ADP
taxlaw-2834	699	54	the	the	DET
taxlaw-2834	699	55	proxy	proxy	NOUN
taxlaw-2834	699	56	result	result	NOUN
taxlaw-2834	699	57	,	,	PUNCT
taxlaw-2834	699	58	as	as	ADP
taxlaw-2834	699	59	a	a	DET
taxlaw-2834	699	60	way	way	NOUN
taxlaw-2834	699	61	to	to	PART
taxlaw-2834	699	62	avoid	avoid	VERB
taxlaw-2834	699	63	the	the	DET
taxlaw-2834	699	64	expense	expense	NOUN
taxlaw-2834	699	65	and	and	CCONJ
taxlaw-2834	699	66	annoyance	annoyance	NOUN
taxlaw-2834	699	67	of	of	ADP
taxlaw-2834	699	68	maintaining	maintain	VERB
taxlaw-2834	699	69	records	record	NOUN
taxlaw-2834	699	70	and	and	CCONJ
taxlaw-2834	699	71	preparing	prepare	VERB
taxlaw-2834	699	72	returns.184	returns.184	VERB
taxlaw-2834	699	73	another	another	DET
taxlaw-2834	699	74	approach	approach	NOUN
taxlaw-2834	699	75	would	would	AUX
taxlaw-2834	699	76	be	be	AUX
taxlaw-2834	699	77	moving	move	VERB
taxlaw-2834	699	78	to	to	ADP
taxlaw-2834	699	79	a	a	DET
taxlaw-2834	699	80	“	"	PUNCT
taxlaw-2834	699	81	return	return	VERB
taxlaw-2834	699	82	free	free	ADJ
taxlaw-2834	699	83	”	"	PUNCT
taxlaw-2834	699	84	system	system	NOUN
taxlaw-2834	699	85	.	.	PUNCT
taxlaw-2834	700	1	under	under	ADP
taxlaw-2834	700	2	it	it	PRON
taxlaw-2834	700	3	,	,	PUNCT
taxlaw-2834	700	4	at	at	ADP
taxlaw-2834	700	5	least	least	ADJ
taxlaw-2834	700	6	some	some	PRON
taxlaw-2834	700	7	taxpayers	taxpayer	NOUN
taxlaw-2834	700	8	—	—	PUNCT
taxlaw-2834	700	9	such	such	ADJ
taxlaw-2834	700	10	as	as	ADP
taxlaw-2834	700	11	those	those	PRON
taxlaw-2834	700	12	whose	whose	DET
taxlaw-2834	700	13	income	income	NOUN
taxlaw-2834	700	14	is	be	AUX
taxlaw-2834	700	15	captured	capture	VERB
taxlaw-2834	700	16	fully	fully	ADV
taxlaw-2834	700	17	by	by	ADP
taxlaw-2834	700	18	withholding	withhold	VERB
taxlaw-2834	700	19	on	on	ADP
taxlaw-2834	700	20	wages	wage	NOUN
taxlaw-2834	700	21	reported	report	VERB
taxlaw-2834	700	22	on	on	ADP
taxlaw-2834	700	23	form	form	NOUN
taxlaw-2834	700	24	w-2	w-2	NOUN
taxlaw-2834	700	25	—	—	PUNCT
taxlaw-2834	700	26	could	could	AUX
taxlaw-2834	700	27	have	have	VERB
taxlaw-2834	700	28	their	their	PRON
taxlaw-2834	700	29	liabilities	liability	NOUN
taxlaw-2834	700	30	computed	compute	VERB
taxlaw-2834	700	31	by	by	ADP
taxlaw-2834	700	32	the	the	DET
taxlaw-2834	700	33	irs	irs	PROPN
taxlaw-2834	700	34	from	from	ADP
taxlaw-2834	700	35	the	the	DET
taxlaw-2834	700	36	reported	report	VERB
taxlaw-2834	700	37	sources.185	sources.185	VERB
taxlaw-2834	700	38	the	the	DET
taxlaw-2834	700	39	effort	effort	NOUN
taxlaw-2834	700	40	of	of	ADP
taxlaw-2834	700	41	that	that	DET
taxlaw-2834	700	42	calculation	calculation	NOUN
taxlaw-2834	700	43	by	by	ADP
taxlaw-2834	700	44	the	the	DET
taxlaw-2834	700	45	irs	irs	PROPN
taxlaw-2834	700	46	likely	likely	ADV
taxlaw-2834	700	47	would	would	AUX
taxlaw-2834	700	48	be	be	AUX
taxlaw-2834	700	49	offset	offset	VERB
taxlaw-2834	700	50	by	by	ADP
taxlaw-2834	700	51	savings	saving	NOUN
taxlaw-2834	700	52	in	in	ADP
taxlaw-2834	700	53	avoiding	avoid	VERB
taxlaw-2834	700	54	the	the	DET
taxlaw-2834	700	55	need	need	NOUN
taxlaw-2834	700	56	to	to	PART
taxlaw-2834	700	57	process	process	VERB
taxlaw-2834	700	58	the	the	DET
taxlaw-2834	700	59	now	now	ADV
taxlaw-2834	700	60	unnecessary	unnecessary	ADJ
taxlaw-2834	700	61	returns	return	NOUN
taxlaw-2834	700	62	.	.	PUNCT
taxlaw-2834	701	1	penalty	penalty	NOUN
taxlaw-2834	701	2	reform	reform	NOUN
taxlaw-2834	701	3	also	also	ADV
taxlaw-2834	701	4	could	could	AUX
taxlaw-2834	701	5	be	be	AUX
taxlaw-2834	701	6	guided	guide	VERB
taxlaw-2834	701	7	by	by	ADP
taxlaw-2834	701	8	putative	putative	ADJ
taxlaw-2834	701	9	effects	effect	NOUN
taxlaw-2834	701	10	on	on	ADP
taxlaw-2834	701	11	policy	policy	NOUN
taxlaw-2834	701	12	.	.	PUNCT
taxlaw-2834	702	1	some	some	PRON
taxlaw-2834	702	2	have	have	AUX
taxlaw-2834	702	3	argued	argue	VERB
taxlaw-2834	702	4	that	that	SCONJ
taxlaw-2834	702	5	current	current	ADJ
taxlaw-2834	702	6	penalties	penalty	NOUN
taxlaw-2834	702	7	are	be	AUX
taxlaw-2834	702	8	badly	badly	ADV
taxlaw-2834	702	9	designed	design	VERB
taxlaw-2834	702	10	both	both	CCONJ
taxlaw-2834	702	11	in	in	ADP
taxlaw-2834	702	12	amount	amount	NOUN
taxlaw-2834	702	13	and	and	CCONJ
taxlaw-2834	702	14	in	in	ADP
taxlaw-2834	702	15	application	application	NOUN
taxlaw-2834	702	16	,	,	PUNCT
taxlaw-2834	702	17	with	with	ADP
taxlaw-2834	702	18	the	the	DET
taxlaw-2834	702	19	result	result	NOUN
taxlaw-2834	702	20	that	that	SCONJ
taxlaw-2834	702	21	they	they	PRON
taxlaw-2834	702	22	do	do	AUX
taxlaw-2834	702	23	not	not	PART
taxlaw-2834	702	24	encourage	encourage	VERB
taxlaw-2834	702	25	,	,	PUNCT
taxlaw-2834	702	26	and	and	CCONJ
taxlaw-2834	702	27	may	may	AUX
taxlaw-2834	702	28	even	even	ADV
taxlaw-2834	702	29	undercut	undercut	VERB
taxlaw-2834	702	30	,	,	PUNCT
taxlaw-2834	702	31	taxpayer	taxpayer	NOUN
taxlaw-2834	702	32	compliance.186	compliance.186	VERB
taxlaw-2834	702	33	in	in	ADP
taxlaw-2834	702	34	addition	addition	NOUN
taxlaw-2834	702	35	,	,	PUNCT
taxlaw-2834	702	36	the	the	DET
taxlaw-2834	702	37	reasonable	reasonable	ADJ
taxlaw-2834	702	38	cause	cause	VERB
taxlaw-2834	702	39	defense	defense	NOUN
taxlaw-2834	702	40	to	to	PART
taxlaw-2834	702	41	tax	tax	VERB
taxlaw-2834	702	42	penalties187	penalties187	PROPN
taxlaw-2834	702	43	may	may	AUX
taxlaw-2834	702	44	encourage	encourage	VERB
taxlaw-2834	702	45	taxpayers	taxpayer	NOUN
taxlaw-2834	702	46	to	to	PART
taxlaw-2834	702	47	take	take	VERB
taxlaw-2834	702	48	aggressive	aggressive	ADJ
taxlaw-2834	702	49	tax	tax	NOUN
taxlaw-2834	702	50	return	return	NOUN
taxlaw-2834	702	51	positions	position	NOUN
taxlaw-2834	702	52	,	,	PUNCT
taxlaw-2834	702	53	relying	rely	VERB
taxlaw-2834	702	54	on	on	ADP
taxlaw-2834	702	55	dubious	dubious	ADJ
taxlaw-2834	702	56	advice	advice	NOUN
taxlaw-2834	702	57	from	from	ADP
taxlaw-2834	702	58	lawyers	lawyer	NOUN
taxlaw-2834	702	59	or	or	CCONJ
taxlaw-2834	702	60	accountants	accountant	NOUN
taxlaw-2834	702	61	to	to	PART
taxlaw-2834	702	62	deflect	deflect	VERB
taxlaw-2834	702	63	possible	possible	ADJ
taxlaw-2834	702	64	penalties	penalty	NOUN
taxlaw-2834	702	65	.	.	PUNCT
taxlaw-2834	703	1	the	the	DET
taxlaw-2834	703	2	defense	defense	NOUN
taxlaw-2834	703	3	may	may	AUX
taxlaw-2834	703	4	need	need	VERB
taxlaw-2834	703	5	to	to	PART
taxlaw-2834	703	6	be	be	AUX
taxlaw-2834	703	7	adjusted	adjust	VERB
taxlaw-2834	703	8	to	to	PART
taxlaw-2834	703	9	curb	curb	VERB
taxlaw-2834	703	10	this	this	DET
taxlaw-2834	703	11	possibility.188	possibility.188	ADJ
taxlaw-2834	703	12	2	2	NUM
taxlaw-2834	703	13	.	.	NOUN
taxlaw-2834	703	14	attitudes	attitude	NOUN
taxlaw-2834	703	15	of	of	ADP
taxlaw-2834	703	16	third	third	ADJ
taxlaw-2834	703	17	parties	party	NOUN
taxlaw-2834	703	18	knowledgeable	knowledgeable	ADJ
taxlaw-2834	703	19	third	third	ADJ
taxlaw-2834	703	20	parties	party	NOUN
taxlaw-2834	703	21	can	can	AUX
taxlaw-2834	703	22	be	be	AUX
taxlaw-2834	703	23	important	important	ADJ
taxlaw-2834	703	24	allies	ally	NOUN
taxlaw-2834	703	25	for	for	ADP
taxlaw-2834	703	26	the	the	DET
taxlaw-2834	703	27	irs	irs	PROPN
taxlaw-2834	703	28	.	.	PUNCT
taxlaw-2834	704	1	this	this	PRON
taxlaw-2834	704	2	already	already	ADV
taxlaw-2834	704	3	is	be	AUX
taxlaw-2834	704	4	reflected	reflect	VERB
taxlaw-2834	704	5	in	in	ADP
taxlaw-2834	704	6	the	the	DET
taxlaw-2834	704	7	tax	tax	NOUN
taxlaw-2834	704	8	“	"	PUNCT
taxlaw-2834	704	9	whistleblower	whistleblower	NOUN
taxlaw-2834	704	10	”	"	PUNCT
taxlaw-2834	704	11	initiative,189	initiative,189	NUM
taxlaw-2834	704	12	which	which	PRON
taxlaw-2834	704	13	,	,	PUNCT
taxlaw-2834	704	14	after	after	ADP
taxlaw-2834	704	15	a	a	DET
taxlaw-2834	704	16	slow	slow	ADJ
taxlaw-2834	704	17	start	start	NOUN
taxlaw-2834	704	18	,	,	PUNCT
taxlaw-2834	704	19	appears	appear	VERB
taxlaw-2834	704	20	to	to	PART
taxlaw-2834	704	21	be	be	AUX
taxlaw-2834	704	22	growing.190	growing.190	VERB
taxlaw-2834	704	23	in	in	ADP
taxlaw-2834	704	24	a	a	DET
taxlaw-2834	704	25	somewhat	somewhat	ADV
taxlaw-2834	704	26	parallel	parallel	ADJ
taxlaw-2834	704	27	vein	vein	NOUN
taxlaw-2834	704	28	,	,	PUNCT
taxlaw-2834	704	29	commentators	commentator	NOUN
taxlaw-2834	704	30	have	have	AUX
taxlaw-2834	704	31	proposed	propose	VERB
taxlaw-2834	704	32	authorizing	authorize	VERB
taxlaw-2834	704	33	qui	qui	X
taxlaw-2834	704	34	tam	tam	NOUN
taxlaw-2834	704	35	suits	suit	NOUN
taxlaw-2834	704	36	in	in	ADP
taxlaw-2834	704	37	tax	tax	NOUN
taxlaw-2834	704	38	matters,191	matters,191	NOUN
taxlaw-2834	704	39	creating	create	VERB
taxlaw-2834	704	40	a	a	DET
taxlaw-2834	704	41	climate	climate	NOUN
taxlaw-2834	704	42	in	in	ADP
taxlaw-2834	704	43	which	which	PRON
taxlaw-2834	704	44	tax	tax	NOUN
taxlaw-2834	704	45	advisers	adviser	NOUN
taxlaw-2834	704	46	will	will	AUX
taxlaw-2834	704	47	discourage	discourage	VERB
taxlaw-2834	704	48	taxpayers	taxpayer	NOUN
taxlaw-2834	704	49	from	from	ADP
taxlaw-2834	704	50	participating	participate	VERB
taxlaw-2834	704	51	in	in	ADP
taxlaw-2834	704	52	tax	tax	NOUN
taxlaw-2834	704	53	shelters,192	shelters,192	PROPN
taxlaw-2834	704	54	and	and	CCONJ
taxlaw-2834	704	55	applying	apply	VERB
taxlaw-2834	704	56	pressure	pressure	NOUN
taxlaw-2834	704	57	against	against	ADP
taxlaw-2834	704	58	aggressive	aggressive	ADJ
taxlaw-2834	704	59	tax	tax	NOUN
taxlaw-2834	704	60	planning	planning	NOUN
taxlaw-2834	704	61	181	181	NUM
taxlaw-2834	704	62	kathleen	kathleen	PROPN
taxlaw-2834	704	63	delaney	delaney	PROPN
taxlaw-2834	704	64	thomas	thomas	PROPN
taxlaw-2834	704	65	,	,	PUNCT
taxlaw-2834	704	66	presumptive	presumptive	ADJ
taxlaw-2834	704	67	collection	collection	NOUN
taxlaw-2834	704	68	:	:	PUNCT
taxlaw-2834	704	69	a	a	DET
taxlaw-2834	704	70	prospect	prospect	NOUN
taxlaw-2834	704	71	theory	theory	NOUN
taxlaw-2834	704	72	approach	approach	NOUN
taxlaw-2834	704	73	to	to	ADP
taxlaw-2834	704	74	increasing	increase	VERB
taxlaw-2834	704	75	small	small	ADJ
taxlaw-2834	704	76	business	business	NOUN
taxlaw-2834	704	77	tax	tax	NOUN
taxlaw-2834	704	78	compliance	compliance	NOUN
taxlaw-2834	704	79	,	,	PUNCT
taxlaw-2834	704	80	67	67	NUM
taxlaw-2834	704	81	tax	tax	NOUN
taxlaw-2834	704	82	l.	l.	PROPN
taxlaw-2834	704	83	rev	rev	PROPN
taxlaw-2834	704	84	.	.	PROPN
taxlaw-2834	704	85	111	111	NUM
taxlaw-2834	704	86	,	,	PUNCT
taxlaw-2834	704	87	114	114	NUM
taxlaw-2834	704	88	(	(	PUNCT
taxlaw-2834	704	89	2013	2013	NUM
taxlaw-2834	704	90	)	)	PUNCT
taxlaw-2834	704	91	.	.	PUNCT
taxlaw-2834	705	1	182	182	NUM
taxlaw-2834	705	2	kyle	kyle	PROPN
taxlaw-2834	705	3	d.	d.	PROPN
taxlaw-2834	705	4	logue	logue	PROPN
taxlaw-2834	705	5	&	&	CCONJ
taxlaw-2834	705	6	gustavo	gustavo	PROPN
taxlaw-2834	705	7	g.	g.	PROPN
taxlaw-2834	705	8	vettori	vettori	PROPN
taxlaw-2834	705	9	,	,	PUNCT
taxlaw-2834	705	10	narrowing	narrow	VERB
taxlaw-2834	705	11	the	the	DET
taxlaw-2834	705	12	tax	tax	NOUN
taxlaw-2834	705	13	gap	gap	NOUN
taxlaw-2834	705	14	through	through	ADP
taxlaw-2834	705	15	presumptive	presumptive	ADJ
taxlaw-2834	705	16	taxation	taxation	NOUN
taxlaw-2834	705	17	,	,	PUNCT
taxlaw-2834	705	18	2	2	NUM
taxlaw-2834	705	19	colum	colum	NOUN
taxlaw-2834	705	20	.	.	PUNCT
taxlaw-2834	706	1	j.	j.	PROPN
taxlaw-2834	706	2	tax	tax	PROPN
taxlaw-2834	706	3	l.	l.	PROPN
taxlaw-2834	706	4	100	100	NUM
taxlaw-2834	706	5	,	,	PUNCT
taxlaw-2834	706	6	105	105	NUM
taxlaw-2834	706	7	(	(	PUNCT
taxlaw-2834	706	8	2011	2011	NUM
taxlaw-2834	706	9	)	)	PUNCT
taxlaw-2834	706	10	.	.	PUNCT
taxlaw-2834	707	1	183	183	NUM
taxlaw-2834	707	2	victor	victor	PROPN
taxlaw-2834	707	3	thuronyi	thuronyi	PROPN
taxlaw-2834	707	4	,	,	PUNCT
taxlaw-2834	707	5	presumptive	presumptive	ADJ
taxlaw-2834	707	6	taxation	taxation	NOUN
taxlaw-2834	707	7	,	,	PUNCT
taxlaw-2834	707	8	in	in	ADP
taxlaw-2834	707	9	1	1	NUM
taxlaw-2834	707	10	tax	tax	NOUN
taxlaw-2834	707	11	law	law	NOUN
taxlaw-2834	707	12	design	design	NOUN
taxlaw-2834	707	13	and	and	CCONJ
taxlaw-2834	707	14	drafting	drafting	NOUN
taxlaw-2834	707	15	(	(	PUNCT
taxlaw-2834	707	16	1996	1996	NUM
taxlaw-2834	707	17	)	)	PUNCT
taxlaw-2834	707	18	.	.	PUNCT
taxlaw-2834	708	1	184	184	NUM
taxlaw-2834	708	2	just	just	ADV
taxlaw-2834	708	3	as	as	SCONJ
taxlaw-2834	708	4	some	some	DET
taxlaw-2834	708	5	taxpayers	taxpayer	NOUN
taxlaw-2834	708	6	under	under	ADP
taxlaw-2834	708	7	the	the	DET
taxlaw-2834	708	8	present	present	ADJ
taxlaw-2834	708	9	income	income	NOUN
taxlaw-2834	708	10	tax	tax	NOUN
taxlaw-2834	708	11	select	select	VERB
taxlaw-2834	708	12	the	the	DET
taxlaw-2834	708	13	standard	standard	ADJ
taxlaw-2834	708	14	deduction	deduction	NOUN
taxlaw-2834	708	15	even	even	ADV
taxlaw-2834	708	16	though	though	SCONJ
taxlaw-2834	708	17	itemizing	itemize	VERB
taxlaw-2834	708	18	might	might	AUX
taxlaw-2834	708	19	yield	yield	VERB
taxlaw-2834	708	20	somewhat	somewhat	ADV
taxlaw-2834	708	21	higher	high	ADJ
taxlaw-2834	708	22	deductions	deduction	NOUN
taxlaw-2834	708	23	.	.	PUNCT
taxlaw-2834	709	1	185	185	NUM
taxlaw-2834	709	2	see	see	VERB
taxlaw-2834	709	3	,	,	PUNCT
taxlaw-2834	709	4	e.g.	e.g.	ADV
taxlaw-2834	709	5	,	,	PUNCT
taxlaw-2834	709	6	forman	forman	PROPN
taxlaw-2834	709	7	&	&	CCONJ
taxlaw-2834	709	8	mann	mann	PROPN
taxlaw-2834	709	9	,	,	PUNCT
taxlaw-2834	709	10	supra	supra	PROPN
taxlaw-2834	709	11	note	note	NOUN
taxlaw-2834	709	12	112	112	NUM
taxlaw-2834	709	13	,	,	PUNCT
taxlaw-2834	709	14	at	at	ADP
taxlaw-2834	709	15	804	804	NUM
taxlaw-2834	709	16	-	-	SYM
taxlaw-2834	709	17	06	06	NUM
taxlaw-2834	709	18	.	.	PUNCT
taxlaw-2834	710	1	186	186	NUM
taxlaw-2834	710	2	see	see	NOUN
taxlaw-2834	710	3	,	,	PUNCT
taxlaw-2834	710	4	e.g.	e.g.	ADV
taxlaw-2834	710	5	,	,	PUNCT
taxlaw-2834	710	6	national	national	ADJ
taxlaw-2834	710	7	taxpayer	taxpayer	NOUN
taxlaw-2834	710	8	advocate	advocate	NOUN
taxlaw-2834	710	9	,	,	PUNCT
taxlaw-2834	710	10	2	2	NUM
taxlaw-2834	710	11	2008	2008	NUM
taxlaw-2834	710	12	annual	annual	ADJ
taxlaw-2834	710	13	rep	rep	NOUN
taxlaw-2834	710	14	.	.	PROPN
taxlaw-2834	710	15	to	to	ADP
taxlaw-2834	710	16	congress	congress	PROPN
taxlaw-2834	710	17	2	2	NUM
taxlaw-2834	710	18	(	(	PUNCT
taxlaw-2834	710	19	2008	2008	NUM
taxlaw-2834	710	20	)	)	PUNCT
taxlaw-2834	710	21	.	.	PUNCT
taxlaw-2834	711	1	187	187	NUM
taxlaw-2834	711	2	see	see	VERB
taxlaw-2834	711	3	,	,	PUNCT
taxlaw-2834	711	4	e.g.	e.g.	ADV
taxlaw-2834	711	5	,	,	PUNCT
taxlaw-2834	711	6	i.r.c	i.r.c	NOUN
taxlaw-2834	711	7	.	.	PUNCT
taxlaw-2834	712	1	§	§	PROPN
taxlaw-2834	712	2	6664(c	6664(c	PROPN
taxlaw-2834	712	3	)	)	PUNCT
taxlaw-2834	712	4	.	.	PUNCT
taxlaw-2834	713	1	see	see	VERB
taxlaw-2834	713	2	generally	generally	ADV
taxlaw-2834	713	3	leandra	leandra	PROPN
taxlaw-2834	713	4	lederman	lederman	PROPN
taxlaw-2834	713	5	,	,	PUNCT
taxlaw-2834	713	6	stephen	stephen	PROPN
taxlaw-2834	713	7	mazza	mazza	PROPN
taxlaw-2834	713	8	&	&	CCONJ
taxlaw-2834	713	9	steve	steve	PROPN
taxlaw-2834	713	10	johnson	johnson	PROPN
taxlaw-2834	713	11	,	,	PUNCT
taxlaw-2834	713	12	surcharges	surcharge	NOUN
taxlaw-2834	713	13	and	and	CCONJ
taxlaw-2834	713	14	penalties	penalty	NOUN
taxlaw-2834	713	15	in	in	ADP
taxlaw-2834	713	16	tax	tax	NOUN
taxlaw-2834	713	17	law	law	NOUN
taxlaw-2834	713	18	:	:	PUNCT
taxlaw-2834	713	19	united	united	PROPN
taxlaw-2834	713	20	states	states	PROPN
taxlaw-2834	713	21	(	(	PUNCT
taxlaw-2834	713	22	2015	2015	NUM
taxlaw-2834	713	23	)	)	PUNCT
taxlaw-2834	713	24	,	,	PUNCT
taxlaw-2834	713	25	http://ssrn.com/abstract=2635133	http://ssrn.com/abstract=2635133	PROPN
taxlaw-2834	714	1	[	[	X
taxlaw-2834	714	2	https://perma	https://perma	NOUN
taxlaw-2834	714	3	.cc/24ll	.cc/24ll	NOUN
taxlaw-2834	714	4	-	-	PUNCT
taxlaw-2834	714	5	efzp	efzp	NOUN
taxlaw-2834	714	6	]	]	X
taxlaw-2834	714	7	.	.	PUNCT
taxlaw-2834	715	1	188	188	NUM
taxlaw-2834	715	2	see	see	NOUN
taxlaw-2834	715	3	,	,	PUNCT
taxlaw-2834	715	4	e.g.	e.g.	ADV
taxlaw-2834	715	5	,	,	PUNCT
taxlaw-2834	715	6	steve	steve	PROPN
taxlaw-2834	715	7	r.	r.	PROPN
taxlaw-2834	715	8	johnson	johnson	PROPN
taxlaw-2834	715	9	,	,	PUNCT
taxlaw-2834	715	10	a	a	DET
taxlaw-2834	715	11	modest	modest	ADJ
taxlaw-2834	715	12	proposal	proposal	NOUN
taxlaw-2834	715	13	to	to	PART
taxlaw-2834	715	14	improve	improve	VERB
taxlaw-2834	715	15	tax	tax	NOUN
taxlaw-2834	715	16	compliance	compliance	NOUN
taxlaw-2834	715	17	:	:	PUNCT
taxlaw-2834	715	18	curbing	curb	VERB
taxlaw-2834	715	19	penalty	penalty	NOUN
taxlaw-2834	715	20	protection	protection	NOUN
taxlaw-2834	715	21	opinions	opinion	NOUN
taxlaw-2834	715	22	(	(	PUNCT
taxlaw-2834	715	23	2008	2008	NUM
taxlaw-2834	715	24	)	)	PUNCT
taxlaw-2834	715	25	,	,	PUNCT
taxlaw-2834	716	1	http://ssrn.com/abstract=1285282	http://ssrn.com/abstract=1285282	PROPN
taxlaw-2834	716	2	[	[	X
taxlaw-2834	716	3	https://perma.cc/7nu7-vwte	https://perma.cc/7nu7-vwte	X
taxlaw-2834	716	4	]	]	X
taxlaw-2834	716	5	.	.	PUNCT
taxlaw-2834	716	6	189	189	NUM
taxlaw-2834	716	7	i.r.c	i.r.c	NOUN
taxlaw-2834	716	8	.	.	PUNCT
taxlaw-2834	717	1	§	§	PROPN
taxlaw-2834	717	2	7623	7623	NUM
taxlaw-2834	717	3	;	;	PUNCT
taxlaw-2834	717	4	see	see	VERB
taxlaw-2834	717	5	,	,	PUNCT
taxlaw-2834	717	6	e.g.	e.g.	ADV
taxlaw-2834	717	7	,	,	PUNCT
taxlaw-2834	717	8	matthew	matthew	PROPN
taxlaw-2834	717	9	r.	r.	PROPN
taxlaw-2834	717	10	stock	stock	PROPN
taxlaw-2834	717	11	,	,	PUNCT
taxlaw-2834	717	12	note	note	VERB
taxlaw-2834	717	13	,	,	PUNCT
taxlaw-2834	717	14	tax	tax	NOUN
taxlaw-2834	717	15	whistleblower	whistleblower	NOUN
taxlaw-2834	717	16	statute	statute	PROPN
taxlaw-2834	717	17	:	:	PUNCT
taxlaw-2834	717	18	obtaining	obtain	VERB
taxlaw-2834	717	19	meaningful	meaningful	ADJ
taxlaw-2834	717	20	appeals	appeal	NOUN
taxlaw-2834	717	21	through	through	ADP
taxlaw-2834	717	22	the	the	DET
taxlaw-2834	717	23	appropriate	appropriate	ADJ
taxlaw-2834	717	24	scope	scope	NOUN
taxlaw-2834	717	25	of	of	ADP
taxlaw-2834	717	26	review	review	NOUN
taxlaw-2834	717	27	,	,	PUNCT
taxlaw-2834	717	28	42	42	NUM
taxlaw-2834	717	29	fla	fla	NOUN
taxlaw-2834	717	30	.	.	PUNCT
taxlaw-2834	718	1	st	st	PROPN
taxlaw-2834	718	2	.	.	PROPN
taxlaw-2834	718	3	u.	u.	PROPN
taxlaw-2834	718	4	l.	l.	PROPN
taxlaw-2834	718	5	rev	rev	PROPN
taxlaw-2834	718	6	.	.	PROPN
taxlaw-2834	718	7	819	819	NUM
taxlaw-2834	718	8	(	(	PUNCT
taxlaw-2834	718	9	2015	2015	NUM
taxlaw-2834	718	10	)	)	PUNCT
taxlaw-2834	718	11	.	.	PUNCT
taxlaw-2834	719	1	190	190	NUM
taxlaw-2834	719	2	total	total	ADJ
taxlaw-2834	719	3	awards	award	NOUN
taxlaw-2834	719	4	paid	pay	VERB
taxlaw-2834	719	5	under	under	ADP
taxlaw-2834	719	6	the	the	DET
taxlaw-2834	719	7	program	program	NOUN
taxlaw-2834	719	8	grew	grow	VERB
taxlaw-2834	719	9	from	from	ADP
taxlaw-2834	719	10	about	about	ADP
taxlaw-2834	719	11	$	$	SYM
taxlaw-2834	719	12	344	344	NUM
taxlaw-2834	719	13	million	million	NUM
taxlaw-2834	719	14	and	and	CCONJ
taxlaw-2834	719	15	$	$	SYM
taxlaw-2834	719	16	310	310	NUM
taxlaw-2834	719	17	million	million	NUM
taxlaw-2834	719	18	in	in	ADP
taxlaw-2834	719	19	fiscal	fiscal	ADJ
taxlaw-2834	719	20	years	year	NOUN
taxlaw-2834	719	21	2013	2013	NUM
taxlaw-2834	719	22	and	and	CCONJ
taxlaw-2834	719	23	2014	2014	NUM
taxlaw-2834	719	24	,	,	PUNCT
taxlaw-2834	719	25	respectively	respectively	ADV
taxlaw-2834	719	26	,	,	PUNCT
taxlaw-2834	719	27	to	to	ADP
taxlaw-2834	719	28	over	over	ADP
taxlaw-2834	719	29	$	$	SYM
taxlaw-2834	719	30	501	501	NUM
taxlaw-2834	719	31	million	million	NUM
taxlaw-2834	719	32	in	in	ADP
taxlaw-2834	719	33	fiscal	fiscal	ADJ
taxlaw-2834	719	34	year	year	NOUN
taxlaw-2834	719	35	2015	2015	NUM
taxlaw-2834	719	36	.	.	PUNCT
taxlaw-2834	720	1	irs	irs	PROPN
taxlaw-2834	720	2	whistleblower	whistleblower	NOUN
taxlaw-2834	720	3	office	office	NOUN
taxlaw-2834	720	4	,	,	PUNCT
taxlaw-2834	720	5	fiscal	fiscal	ADJ
taxlaw-2834	720	6	year	year	NOUN
taxlaw-2834	720	7	2015	2015	NUM
taxlaw-2834	720	8	report	report	NOUN
taxlaw-2834	720	9	to	to	ADP
taxlaw-2834	720	10	congress	congress	PROPN
taxlaw-2834	720	11	(	(	PUNCT
taxlaw-2834	720	12	2016	2016	NUM
taxlaw-2834	720	13	)	)	PUNCT
taxlaw-2834	720	14	.	.	PUNCT
taxlaw-2834	721	1	191	191	NUM
taxlaw-2834	721	2	see	see	VERB
taxlaw-2834	721	3	,	,	PUNCT
taxlaw-2834	721	4	e.g.	e.g.	ADV
taxlaw-2834	721	5	,	,	PUNCT
taxlaw-2834	721	6	joshua	joshua	PROPN
taxlaw-2834	721	7	d.	d.	PROPN
taxlaw-2834	721	8	rosenberg	rosenberg	PROPN
taxlaw-2834	721	9	,	,	PUNCT
taxlaw-2834	721	10	the	the	DET
taxlaw-2834	721	11	psychology	psychology	NOUN
taxlaw-2834	721	12	of	of	ADP
taxlaw-2834	721	13	taxes	taxis	NOUN
taxlaw-2834	721	14	:	:	PUNCT
taxlaw-2834	721	15	why	why	SCONJ
taxlaw-2834	721	16	they	they	PRON
taxlaw-2834	721	17	drive	drive	VERB
taxlaw-2834	721	18	us	we	PRON
taxlaw-2834	721	19	crazy	crazy	ADJ
taxlaw-2834	721	20	,	,	PUNCT
taxlaw-2834	721	21	and	and	CCONJ
taxlaw-2834	721	22	how	how	SCONJ
taxlaw-2834	721	23	we	we	PRON
taxlaw-2834	721	24	can	can	AUX
taxlaw-2834	721	25	make	make	VERB
taxlaw-2834	721	26	them	they	PRON
taxlaw-2834	721	27	sane	sane	ADJ
taxlaw-2834	721	28	,	,	PUNCT
taxlaw-2834	721	29	16	16	NUM
taxlaw-2834	721	30	va	va	NOUN
taxlaw-2834	721	31	.	.	PUNCT
taxlaw-2834	722	1	tax	tax	PROPN
taxlaw-2834	722	2	rev	rev	PROPN
taxlaw-2834	722	3	.	.	PROPN
taxlaw-2834	722	4	155	155	NUM
taxlaw-2834	722	5	,	,	PUNCT
taxlaw-2834	722	6	209	209	NUM
taxlaw-2834	722	7	-	-	SYM
taxlaw-2834	722	8	18	18	NUM
taxlaw-2834	722	9	(	(	PUNCT
taxlaw-2834	722	10	1996	1996	NUM
taxlaw-2834	722	11	)	)	PUNCT
taxlaw-2834	722	12	.	.	PUNCT
taxlaw-2834	723	1	192	192	NUM
taxlaw-2834	723	2	see	see	VERB
taxlaw-2834	723	3	,	,	PUNCT
taxlaw-2834	723	4	e.g.	e.g.	ADV
taxlaw-2834	723	5	,	,	PUNCT
taxlaw-2834	723	6	richard	richard	PROPN
taxlaw-2834	723	7	lavoie	lavoie	PROPN
taxlaw-2834	723	8	,	,	PUNCT
taxlaw-2834	723	9	deputizing	deputize	VERB
taxlaw-2834	723	10	the	the	DET
taxlaw-2834	723	11	gunslingers	gunslinger	NOUN
taxlaw-2834	723	12	:	:	PUNCT
taxlaw-2834	723	13	co	co	VERB
taxlaw-2834	723	14	-	-	VERB
taxlaw-2834	723	15	opting	opt	VERB
taxlaw-2834	723	16	the	the	DET
taxlaw-2834	723	17	tax	tax	NOUN
taxlaw-2834	723	18	bar	bar	NOUN
taxlaw-2834	723	19	into	into	ADP
taxlaw-2834	723	20	dissuading	dissuade	VERB
taxlaw-2834	723	21	corporate	corporate	ADJ
taxlaw-2834	723	22	tax	tax	NOUN
taxlaw-2834	723	23	shelters	shelter	NOUN
taxlaw-2834	723	24	,	,	PUNCT
taxlaw-2834	723	25	21	21	NUM
taxlaw-2834	723	26	va	va	NOUN
taxlaw-2834	723	27	.	.	PUNCT
taxlaw-2834	723	28	tax	tax	PROPN
taxlaw-2834	723	29	rev	rev	PROPN
taxlaw-2834	723	30	.	.	PROPN
taxlaw-2834	723	31	43	43	NUM
taxlaw-2834	723	32	(	(	PUNCT
taxlaw-2834	723	33	2001	2001	NUM
taxlaw-2834	723	34	)	)	PUNCT
taxlaw-2834	723	35	.	.	PUNCT
taxlaw-2834	724	1	32	32	NUM
taxlaw-2834	724	2	columbia	columbia	PROPN
taxlaw-2834	724	3	journal	journal	PROPN
taxlaw-2834	724	4	of	of	ADP
taxlaw-2834	724	5	tax	tax	NOUN
taxlaw-2834	724	6	law	law	NOUN
taxlaw-2834	724	7	[	[	X
taxlaw-2834	724	8	vol.7:5	vol.7:5	X
taxlaw-2834	724	9	and	and	CCONJ
taxlaw-2834	724	10	reporting	report	VERB
taxlaw-2834	724	11	by	by	ADP
taxlaw-2834	724	12	removing	remove	VERB
taxlaw-2834	724	13	privacy	privacy	NOUN
taxlaw-2834	724	14	protections	protection	NOUN
taxlaw-2834	724	15	from	from	ADP
taxlaw-2834	724	16	some	some	DET
taxlaw-2834	724	17	corporate	corporate	ADJ
taxlaw-2834	724	18	tax	tax	NOUN
taxlaw-2834	724	19	return	return	NOUN
taxlaw-2834	724	20	information.193	information.193	PRON
taxlaw-2834	724	21	similarly	similarly	ADV
taxlaw-2834	724	22	,	,	PUNCT
taxlaw-2834	724	23	the	the	DET
taxlaw-2834	724	24	irs	irs	PROPN
taxlaw-2834	724	25	’s	’s	PART
taxlaw-2834	724	26	attempt	attempt	NOUN
taxlaw-2834	724	27	to	to	PART
taxlaw-2834	724	28	bring	bring	VERB
taxlaw-2834	724	29	unregulated	unregulated	ADJ
taxlaw-2834	724	30	tax	tax	NOUN
taxlaw-2834	724	31	return	return	NOUN
taxlaw-2834	724	32	preparers	preparer	NOUN
taxlaw-2834	724	33	“	"	PUNCT
taxlaw-2834	724	34	in	in	ADP
taxlaw-2834	724	35	from	from	ADP
taxlaw-2834	724	36	the	the	DET
taxlaw-2834	724	37	cold	cold	NOUN
taxlaw-2834	724	38	”	"	PUNCT
taxlaw-2834	724	39	first	first	ADV
taxlaw-2834	724	40	by	by	ADP
taxlaw-2834	724	41	an	an	DET
taxlaw-2834	724	42	invalidated	invalidated	ADJ
taxlaw-2834	724	43	mandatory	mandatory	ADJ
taxlaw-2834	724	44	regulation194	regulation194	PROPN
taxlaw-2834	724	45	and	and	CCONJ
taxlaw-2834	724	46	now	now	ADV
taxlaw-2834	724	47	by	by	ADP
taxlaw-2834	724	48	a	a	DET
taxlaw-2834	724	49	voluntary	voluntary	ADJ
taxlaw-2834	724	50	(	(	PUNCT
taxlaw-2834	724	51	incentivized	incentivize	VERB
taxlaw-2834	724	52	)	)	PUNCT
taxlaw-2834	724	53	program195	program195	NOUN
taxlaw-2834	724	54	attempts	attempt	NOUN
taxlaw-2834	724	55	to	to	PART
taxlaw-2834	724	56	adjust	adjust	VERB
taxlaw-2834	724	57	the	the	DET
taxlaw-2834	724	58	knowledge	knowledge	NOUN
taxlaw-2834	724	59	and	and	CCONJ
taxlaw-2834	724	60	the	the	DET
taxlaw-2834	724	61	motivation	motivation	NOUN
taxlaw-2834	724	62	of	of	ADP
taxlaw-2834	724	63	such	such	ADJ
taxlaw-2834	724	64	preparers	preparer	NOUN
taxlaw-2834	724	65	to	to	PART
taxlaw-2834	724	66	prepare	prepare	VERB
taxlaw-2834	724	67	and	and	CCONJ
taxlaw-2834	724	68	file	file	VERB
taxlaw-2834	724	69	accurate	accurate	ADJ
taxlaw-2834	724	70	returns	return	NOUN
taxlaw-2834	724	71	.	.	PUNCT
taxlaw-2834	725	1	3	3	X
taxlaw-2834	725	2	.	.	NOUN
taxlaw-2834	725	3	attitudes	attitude	NOUN
taxlaw-2834	725	4	of	of	ADP
taxlaw-2834	725	5	irs	irs	PROPN
taxlaw-2834	725	6	it	it	PRON
taxlaw-2834	725	7	is	be	AUX
taxlaw-2834	725	8	hard	hard	ADJ
taxlaw-2834	725	9	to	to	PART
taxlaw-2834	725	10	change	change	VERB
taxlaw-2834	725	11	institutional	institutional	ADJ
taxlaw-2834	725	12	culture	culture	NOUN
taxlaw-2834	725	13	.	.	PUNCT
taxlaw-2834	726	1	however	however	ADV
taxlaw-2834	726	2	,	,	PUNCT
taxlaw-2834	726	3	as	as	ADP
taxlaw-2834	726	4	a	a	DET
taxlaw-2834	726	5	small	small	ADJ
taxlaw-2834	726	6	silver	silver	NOUN
taxlaw-2834	726	7	lining	lining	NOUN
taxlaw-2834	726	8	in	in	ADP
taxlaw-2834	726	9	a	a	DET
taxlaw-2834	726	10	large	large	ADJ
taxlaw-2834	726	11	dark	dark	ADJ
taxlaw-2834	726	12	cloud	cloud	NOUN
taxlaw-2834	726	13	,	,	PUNCT
taxlaw-2834	726	14	the	the	DET
taxlaw-2834	726	15	substantial	substantial	ADJ
taxlaw-2834	726	16	personnel	personnel	NOUN
taxlaw-2834	726	17	turnover	turnover	NOUN
taxlaw-2834	726	18	the	the	DET
taxlaw-2834	726	19	irs	irs	PROPN
taxlaw-2834	726	20	has	have	AUX
taxlaw-2834	726	21	been	be	AUX
taxlaw-2834	726	22	experiencing196	experiencing196	PROPN
taxlaw-2834	726	23	may	may	AUX
taxlaw-2834	726	24	facilitate	facilitate	VERB
taxlaw-2834	726	25	this	this	DET
taxlaw-2834	726	26	change	change	NOUN
taxlaw-2834	726	27	.	.	PUNCT
taxlaw-2834	727	1	“	"	PUNCT
taxlaw-2834	727	2	responsive	responsive	ADJ
taxlaw-2834	727	3	tax	tax	NOUN
taxlaw-2834	727	4	administration	administration	NOUN
taxlaw-2834	727	5	”	"	PUNCT
taxlaw-2834	727	6	focuses	focus	VERB
taxlaw-2834	727	7	on	on	ADP
taxlaw-2834	727	8	“	"	PUNCT
taxlaw-2834	727	9	regulatory	regulatory	ADJ
taxlaw-2834	727	10	tools	tool	NOUN
taxlaw-2834	727	11	and	and	CCONJ
taxlaw-2834	727	12	approaches	approach	NOUN
taxlaw-2834	727	13	designed	design	VERB
taxlaw-2834	727	14	to	to	PART
taxlaw-2834	727	15	move	move	VERB
taxlaw-2834	727	16	beyond	beyond	ADP
taxlaw-2834	727	17	a	a	DET
taxlaw-2834	727	18	one	one	NUM
taxlaw-2834	727	19	-	-	PUNCT
taxlaw-2834	727	20	size	size	NOUN
taxlaw-2834	727	21	-	-	PUNCT
taxlaw-2834	727	22	fits	fit	VERB
taxlaw-2834	727	23	-	-	PUNCT
taxlaw-2834	727	24	all	all	PRON
taxlaw-2834	727	25	framework	framework	NOUN
taxlaw-2834	727	26	[	[	X
taxlaw-2834	727	27	hopefully	hopefully	ADV
taxlaw-2834	727	28	to	to	PART
taxlaw-2834	727	29	]	]	PUNCT
taxlaw-2834	727	30	gain	gain	VERB
taxlaw-2834	727	31	voluntary	voluntary	ADJ
taxlaw-2834	727	32	compliance	compliance	NOUN
taxlaw-2834	727	33	by	by	ADP
taxlaw-2834	727	34	regulated	regulated	ADJ
taxlaw-2834	727	35	parties	party	NOUN
taxlaw-2834	727	36	.	.	PUNCT
taxlaw-2834	728	1	”197	”197	VERB
taxlaw-2834	728	2	a	a	DET
taxlaw-2834	728	3	large	large	ADJ
taxlaw-2834	728	4	literature	literature	NOUN
taxlaw-2834	728	5	on	on	ADP
taxlaw-2834	728	6	it	it	PRON
taxlaw-2834	728	7	already	already	ADV
taxlaw-2834	728	8	exists.198	exists.198	VERB
taxlaw-2834	728	9	especially	especially	ADV
taxlaw-2834	728	10	in	in	ADP
taxlaw-2834	728	11	the	the	DET
taxlaw-2834	728	12	current	current	ADJ
taxlaw-2834	728	13	environment	environment	NOUN
taxlaw-2834	728	14	,	,	PUNCT
taxlaw-2834	728	15	the	the	DET
taxlaw-2834	728	16	big	big	ADJ
taxlaw-2834	728	17	objection	objection	NOUN
taxlaw-2834	728	18	,	,	PUNCT
taxlaw-2834	728	19	of	of	ADP
taxlaw-2834	728	20	course	course	NOUN
taxlaw-2834	728	21	,	,	PUNCT
taxlaw-2834	728	22	is	be	AUX
taxlaw-2834	728	23	that	that	SCONJ
taxlaw-2834	728	24	limited	limited	ADJ
taxlaw-2834	728	25	resources	resource	NOUN
taxlaw-2834	728	26	are	be	AUX
taxlaw-2834	728	27	incompatible	incompatible	ADJ
taxlaw-2834	728	28	with	with	ADP
taxlaw-2834	728	29	tailored	tailor	VERB
taxlaw-2834	728	30	,	,	PUNCT
taxlaw-2834	728	31	contextualized	contextualized	ADJ
taxlaw-2834	728	32	treatment	treatment	NOUN
taxlaw-2834	728	33	of	of	ADP
taxlaw-2834	728	34	taxpayers	taxpayer	NOUN
taxlaw-2834	728	35	.	.	PUNCT
taxlaw-2834	729	1	some	some	DET
taxlaw-2834	729	2	scholars	scholar	NOUN
taxlaw-2834	729	3	have	have	AUX
taxlaw-2834	729	4	addressed	address	VERB
taxlaw-2834	729	5	this	this	DET
taxlaw-2834	729	6	concern	concern	NOUN
taxlaw-2834	729	7	,	,	PUNCT
taxlaw-2834	729	8	offering	offer	VERB
taxlaw-2834	729	9	approaches	approach	NOUN
taxlaw-2834	729	10	to	to	PART
taxlaw-2834	729	11	allow	allow	VERB
taxlaw-2834	729	12	better	well	ADV
taxlaw-2834	729	13	targeting	target	VERB
taxlaw-2834	729	14	without	without	ADP
taxlaw-2834	729	15	the	the	DET
taxlaw-2834	729	16	cost	cost	NOUN
taxlaw-2834	729	17	of	of	ADP
taxlaw-2834	729	18	case	case	NOUN
taxlaw-2834	729	19	-	-	PUNCT
taxlaw-2834	729	20	by	by	ADP
taxlaw-2834	729	21	-	-	PUNCT
taxlaw-2834	729	22	case	case	NOUN
taxlaw-2834	729	23	discretionary	discretionary	ADJ
taxlaw-2834	729	24	enforcement.199	enforcement.199	NOUN
taxlaw-2834	729	25	g.	g.	NOUN
taxlaw-2834	729	26	greater	great	ADJ
taxlaw-2834	729	27	use	use	NOUN
taxlaw-2834	729	28	of	of	ADP
taxlaw-2834	729	29	technology	technology	NOUN
taxlaw-2834	729	30	technology	technology	NOUN
taxlaw-2834	729	31	,	,	PUNCT
taxlaw-2834	729	32	of	of	ADP
taxlaw-2834	729	33	course	course	NOUN
taxlaw-2834	729	34	,	,	PUNCT
taxlaw-2834	729	35	is	be	AUX
taxlaw-2834	729	36	already	already	ADV
taxlaw-2834	729	37	central	central	ADJ
taxlaw-2834	729	38	to	to	ADP
taxlaw-2834	729	39	tax	tax	NOUN
taxlaw-2834	729	40	administration	administration	NOUN
taxlaw-2834	729	41	.	.	PUNCT
taxlaw-2834	730	1	two	two	NUM
taxlaw-2834	730	2	of	of	ADP
taxlaw-2834	730	3	the	the	DET
taxlaw-2834	730	4	pillars	pillar	NOUN
taxlaw-2834	730	5	of	of	ADP
taxlaw-2834	730	6	the	the	DET
taxlaw-2834	730	7	current	current	ADJ
taxlaw-2834	730	8	income	income	NOUN
taxlaw-2834	730	9	tax	tax	NOUN
taxlaw-2834	730	10	are	be	AUX
taxlaw-2834	730	11	withholding200	withholding200	PROPN
taxlaw-2834	730	12	and	and	CCONJ
taxlaw-2834	730	13	third	third	ADJ
taxlaw-2834	730	14	-	-	PUNCT
taxlaw-2834	730	15	party	party	NOUN
taxlaw-2834	730	16	information	information	NOUN
taxlaw-2834	730	17	reporting.201	reporting.201	VERB
taxlaw-2834	730	18	“	"	PUNCT
taxlaw-2834	730	19	technological	technological	ADJ
taxlaw-2834	730	20	improvements	improvement	NOUN
taxlaw-2834	730	21	have	have	AUX
taxlaw-2834	730	22	made	make	VERB
taxlaw-2834	730	23	[	[	PUNCT
taxlaw-2834	730	24	these	these	PRON
taxlaw-2834	730	25	]	]	X
taxlaw-2834	730	26	more	more	ADV
taxlaw-2834	730	27	efficient	efficient	ADJ
taxlaw-2834	730	28	,	,	PUNCT
taxlaw-2834	730	29	which	which	PRON
taxlaw-2834	730	30	has	have	AUX
taxlaw-2834	730	31	allowed	allow	VERB
taxlaw-2834	730	32	these	these	DET
taxlaw-2834	730	33	mechanisms	mechanism	NOUN
taxlaw-2834	730	34	to	to	PART
taxlaw-2834	730	35	become	become	VERB
taxlaw-2834	730	36	more	more	ADV
taxlaw-2834	730	37	pervasively	pervasively	ADV
taxlaw-2834	730	38	used	use	VERB
taxlaw-2834	730	39	.	.	PUNCT
taxlaw-2834	731	1	”202	”202	NOUN
taxlaw-2834	731	2	technology	technology	NOUN
taxlaw-2834	731	3	links	link	NOUN
taxlaw-2834	731	4	to	to	ADP
taxlaw-2834	731	5	other	other	ADJ
taxlaw-2834	731	6	possible	possible	ADJ
taxlaw-2834	731	7	avenues	avenue	NOUN
taxlaw-2834	731	8	,	,	PUNCT
taxlaw-2834	731	9	described	describe	VERB
taxlaw-2834	731	10	above	above	ADV
taxlaw-2834	731	11	,	,	PUNCT
taxlaw-2834	731	12	of	of	ADP
taxlaw-2834	731	13	response	response	NOUN
taxlaw-2834	731	14	to	to	ADP
taxlaw-2834	731	15	the	the	DET
taxlaw-2834	731	16	current	current	ADJ
taxlaw-2834	731	17	crisis	crisis	NOUN
taxlaw-2834	731	18	.	.	PUNCT
taxlaw-2834	732	1	for	for	ADP
taxlaw-2834	732	2	example	example	NOUN
taxlaw-2834	732	3	,	,	PUNCT
taxlaw-2834	732	4	the	the	DET
taxlaw-2834	732	5	beps	bep	NOUN
taxlaw-2834	732	6	project203	project203	PROPN
taxlaw-2834	732	7	“	"	PUNCT
taxlaw-2834	732	8	should	should	AUX
taxlaw-2834	732	9	consider	consider	VERB
taxlaw-2834	732	10	automating	automate	VERB
taxlaw-2834	732	11	the	the	DET
taxlaw-2834	732	12	exchange	exchange	NOUN
taxlaw-2834	732	13	of	of	ADP
taxlaw-2834	732	14	country	country	NOUN
taxlaw-2834	732	15	-	-	PUNCT
taxlaw-2834	732	16	by	by	ADP
taxlaw-2834	732	17	-	-	PUNCT
taxlaw-2834	732	18	country	country	NOUN
taxlaw-2834	732	19	reporting	reporting	NOUN
taxlaw-2834	732	20	data	datum	NOUN
taxlaw-2834	732	21	to	to	PART
taxlaw-2834	732	22	avoid	avoid	VERB
taxlaw-2834	732	23	overburdening	overburden	VERB
taxlaw-2834	732	24	tax	tax	NOUN
taxlaw-2834	732	25	administrators	administrator	NOUN
taxlaw-2834	732	26	with	with	ADP
taxlaw-2834	732	27	the	the	DET
taxlaw-2834	732	28	task	task	NOUN
taxlaw-2834	732	29	of	of	ADP
taxlaw-2834	732	30	evaluating	evaluate	VERB
taxlaw-2834	732	31	thousands	thousand	NOUN
taxlaw-2834	732	32	of	of	ADP
taxlaw-2834	732	33	individual	individual	ADJ
taxlaw-2834	732	34	requests	request	NOUN
taxlaw-2834	732	35	per	per	ADP
taxlaw-2834	732	36	year	year	NOUN
taxlaw-2834	732	37	.	.	PUNCT
taxlaw-2834	733	1	”204	”204	PROPN
taxlaw-2834	733	2	193	193	NUM
taxlaw-2834	733	3	joshua	joshua	PROPN
taxlaw-2834	733	4	d.	d.	PROPN
taxlaw-2834	733	5	blank	blank	PROPN
taxlaw-2834	733	6	,	,	PUNCT
taxlaw-2834	733	7	reconsidering	reconsider	VERB
taxlaw-2834	733	8	corporate	corporate	ADJ
taxlaw-2834	733	9	tax	tax	NOUN
taxlaw-2834	733	10	privacy	privacy	NOUN
taxlaw-2834	733	11	,	,	PUNCT
taxlaw-2834	733	12	11	11	NUM
taxlaw-2834	733	13	n.y.u	n.y.u	NOUN
taxlaw-2834	733	14	.	.	PUNCT
taxlaw-2834	734	1	j.l	j.l	PROPN
taxlaw-2834	734	2	.	.	PROPN
taxlaw-2834	734	3	&	&	CCONJ
taxlaw-2834	734	4	bus	bus	PROPN
taxlaw-2834	734	5	.	.	PUNCT
taxlaw-2834	735	1	31	31	NUM
taxlaw-2834	735	2	(	(	PUNCT
taxlaw-2834	735	3	2014	2014	NUM
taxlaw-2834	735	4	)	)	PUNCT
taxlaw-2834	735	5	.	.	PUNCT
taxlaw-2834	736	1	194	194	NUM
taxlaw-2834	736	2	loving	love	VERB
taxlaw-2834	736	3	v.	v.	ADP
taxlaw-2834	736	4	irs	irs	PROPN
taxlaw-2834	736	5	,	,	PUNCT
taxlaw-2834	736	6	742	742	NUM
taxlaw-2834	736	7	f.3d	f.3d	NUM
taxlaw-2834	736	8	1013	1013	NUM
taxlaw-2834	736	9	(	(	PUNCT
taxlaw-2834	736	10	d.c	d.c	PROPN
taxlaw-2834	736	11	.	.	PROPN
taxlaw-2834	736	12	cir	cir	PROPN
taxlaw-2834	736	13	.	.	PROPN
taxlaw-2834	736	14	2014	2014	NUM
taxlaw-2834	736	15	)	)	PUNCT
taxlaw-2834	736	16	,	,	PUNCT
taxlaw-2834	736	17	aff’g	aff’g	PROPN
taxlaw-2834	736	18	917	917	NUM
taxlaw-2834	736	19	f.	f.	PROPN
taxlaw-2834	736	20	supp	supp	PROPN
taxlaw-2834	736	21	.	.	PUNCT
taxlaw-2834	737	1	2d	2d	NUM
taxlaw-2834	737	2	67	67	NUM
taxlaw-2834	737	3	(	(	PUNCT
taxlaw-2834	737	4	d.d.c	d.d.c	PROPN
taxlaw-2834	737	5	.	.	PROPN
taxlaw-2834	737	6	2013	2013	NUM
taxlaw-2834	737	7	)	)	PUNCT
taxlaw-2834	737	8	;	;	PUNCT
taxlaw-2834	737	9	see	see	VERB
taxlaw-2834	737	10	e.g.	e.g.	ADV
taxlaw-2834	737	11	,	,	PUNCT
taxlaw-2834	737	12	steve	steve	PROPN
taxlaw-2834	737	13	r.	r.	PROPN
taxlaw-2834	737	14	johnson	johnson	PROPN
taxlaw-2834	737	15	,	,	PUNCT
taxlaw-2834	737	16	loving	love	VERB
taxlaw-2834	737	17	and	and	CCONJ
taxlaw-2834	737	18	legitimacy	legitimacy	NOUN
taxlaw-2834	737	19	:	:	PUNCT
taxlaw-2834	737	20	irs	irs	PROPN
taxlaw-2834	737	21	regulation	regulation	NOUN
taxlaw-2834	737	22	of	of	ADP
taxlaw-2834	737	23	tax	tax	NOUN
taxlaw-2834	737	24	return	return	NOUN
taxlaw-2834	737	25	preparation	preparation	NOUN
taxlaw-2834	737	26	,	,	PUNCT
taxlaw-2834	737	27	59	59	NUM
taxlaw-2834	737	28	vill	vill	NOUN
taxlaw-2834	737	29	.	.	PUNCT
taxlaw-2834	738	1	l.	l.	PROPN
taxlaw-2834	738	2	rev	rev	PROPN
taxlaw-2834	738	3	.	.	PROPN
taxlaw-2834	738	4	515	515	NUM
taxlaw-2834	738	5	(	(	PUNCT
taxlaw-2834	738	6	2014	2014	NUM
taxlaw-2834	738	7	)	)	PUNCT
taxlaw-2834	738	8	.	.	PUNCT
taxlaw-2834	739	1	195	195	NUM
taxlaw-2834	739	2	annual	annual	ADJ
taxlaw-2834	739	3	filing	filing	NOUN
taxlaw-2834	739	4	season	season	NOUN
taxlaw-2834	739	5	program	program	NOUN
taxlaw-2834	739	6	,	,	PUNCT
taxlaw-2834	739	7	fs-2014	fs-2014	NOUN
taxlaw-2834	739	8	-	-	PUNCT
taxlaw-2834	739	9	8	8	NUM
taxlaw-2834	739	10	,	,	PUNCT
taxlaw-2834	739	11	ir-2014	ir-2014	VERB
taxlaw-2834	739	12	-	-	SYM
taxlaw-2834	739	13	75	75	NUM
taxlaw-2834	739	14	(	(	PUNCT
taxlaw-2834	739	15	june	june	PROPN
taxlaw-2834	739	16	2014	2014	NUM
taxlaw-2834	739	17	)	)	PUNCT
taxlaw-2834	739	18	.	.	PUNCT
taxlaw-2834	740	1	196	196	NUM
taxlaw-2834	740	2	see	see	VERB
taxlaw-2834	740	3	text	text	NOUN
taxlaw-2834	740	4	accompanying	accompany	VERB
taxlaw-2834	740	5	notes	note	NOUN
taxlaw-2834	740	6	68	68	NUM
taxlaw-2834	740	7	to	to	PART
taxlaw-2834	740	8	70	70	NUM
taxlaw-2834	740	9	supra	supra	NOUN
taxlaw-2834	740	10	.	.	PUNCT
taxlaw-2834	741	1	197	197	NUM
taxlaw-2834	741	2	leigh	leigh	ADJ
taxlaw-2834	741	3	osofsky	osofsky	ADJ
taxlaw-2834	741	4	,	,	PUNCT
taxlaw-2834	741	5	some	some	DET
taxlaw-2834	741	6	realism	realism	NOUN
taxlaw-2834	741	7	about	about	ADP
taxlaw-2834	741	8	responsive	responsive	ADJ
taxlaw-2834	741	9	tax	tax	NOUN
taxlaw-2834	741	10	administration	administration	NOUN
taxlaw-2834	741	11	,	,	PUNCT
taxlaw-2834	741	12	66	66	NUM
taxlaw-2834	741	13	tax	tax	NOUN
taxlaw-2834	741	14	l.	l.	PROPN
taxlaw-2834	741	15	rev	rev	PROPN
taxlaw-2834	741	16	.	.	PROPN
taxlaw-2834	742	1	301	301	NUM
taxlaw-2834	742	2	(	(	PUNCT
taxlaw-2834	742	3	2012	2012	NUM
taxlaw-2834	742	4	)	)	PUNCT
taxlaw-2834	742	5	.	.	PUNCT
taxlaw-2834	743	1	198	198	NUM
taxlaw-2834	744	1	i	i	PRON
taxlaw-2834	744	2	d.	d.	PROPN
taxlaw-2834	744	3	at	at	ADP
taxlaw-2834	744	4	301	301	NUM
taxlaw-2834	744	5	-	-	SYM
taxlaw-2834	744	6	02	02	NUM
taxlaw-2834	744	7	.	.	PUNCT
taxlaw-2834	745	1	199	199	NUM
taxlaw-2834	745	2	see	see	NOUN
taxlaw-2834	745	3	,	,	PUNCT
taxlaw-2834	745	4	e.g.	e.g.	ADV
taxlaw-2834	745	5	,	,	PUNCT
taxlaw-2834	745	6	leandra	leandra	PROPN
taxlaw-2834	745	7	lederman	lederman	PROPN
taxlaw-2834	745	8	&	&	CCONJ
taxlaw-2834	745	9	ted	ted	PROPN
taxlaw-2834	745	10	sichelman	sichelman	PROPN
taxlaw-2834	745	11	,	,	PUNCT
taxlaw-2834	745	12	enforcement	enforcement	NOUN
taxlaw-2834	745	13	as	as	ADP
taxlaw-2834	745	14	substance	substance	NOUN
taxlaw-2834	745	15	in	in	ADP
taxlaw-2834	745	16	tax	tax	NOUN
taxlaw-2834	745	17	compliance	compliance	NOUN
taxlaw-2834	745	18	,	,	PUNCT
taxlaw-2834	745	19	70	70	NUM
taxlaw-2834	745	20	wash	wash	NOUN
taxlaw-2834	745	21	.	.	PUNCT
taxlaw-2834	745	22	&	&	CCONJ
taxlaw-2834	745	23	lee	lee	PROPN
taxlaw-2834	745	24	l.	l.	PROPN
taxlaw-2834	745	25	rev	rev	PROPN
taxlaw-2834	745	26	.	.	PROPN
taxlaw-2834	745	27	1679	1679	NUM
taxlaw-2834	745	28	(	(	PUNCT
taxlaw-2834	745	29	2013	2013	NUM
taxlaw-2834	745	30	)	)	PUNCT
taxlaw-2834	745	31	(	(	PUNCT
taxlaw-2834	745	32	advocating	advocate	VERB
taxlaw-2834	745	33	probabilistic	probabilistic	ADJ
taxlaw-2834	745	34	enforcement	enforcement	NOUN
taxlaw-2834	745	35	)	)	PUNCT
taxlaw-2834	745	36	;	;	PUNCT
taxlaw-2834	745	37	alex	alex	PROPN
taxlaw-2834	745	38	raskolnikov	raskolnikov	PROPN
taxlaw-2834	745	39	,	,	PUNCT
taxlaw-2834	745	40	revealing	reveal	VERB
taxlaw-2834	745	41	choices	choice	NOUN
taxlaw-2834	745	42	:	:	PUNCT
taxlaw-2834	745	43	using	use	VERB
taxlaw-2834	745	44	taxpayer	taxpayer	NOUN
taxlaw-2834	745	45	choice	choice	NOUN
taxlaw-2834	745	46	to	to	PART
taxlaw-2834	745	47	target	target	VERB
taxlaw-2834	745	48	tax	tax	NOUN
taxlaw-2834	745	49	enforcement	enforcement	NOUN
taxlaw-2834	745	50	,	,	PUNCT
taxlaw-2834	745	51	109	109	NUM
taxlaw-2834	745	52	colum	colum	NOUN
taxlaw-2834	745	53	.	.	PUNCT
taxlaw-2834	746	1	l.	l.	PROPN
taxlaw-2834	746	2	rev	rev	PROPN
taxlaw-2834	746	3	.	.	PROPN
taxlaw-2834	747	1	689	689	NUM
taxlaw-2834	747	2	(	(	PUNCT
taxlaw-2834	747	3	2009	2009	NUM
taxlaw-2834	747	4	)	)	PUNCT
taxlaw-2834	747	5	(	(	PUNCT
taxlaw-2834	747	6	urging	urge	VERB
taxlaw-2834	747	7	differentiating	differentiate	VERB
taxlaw-2834	747	8	taxpayers	taxpayer	NOUN
taxlaw-2834	747	9	based	base	VERB
taxlaw-2834	747	10	on	on	ADP
taxlaw-2834	747	11	their	their	PRON
taxlaw-2834	747	12	taxpaying	taxpaying	NOUN
taxlaw-2834	747	13	motivation	motivation	NOUN
taxlaw-2834	747	14	and	and	CCONJ
taxlaw-2834	747	15	urging	urge	VERB
taxlaw-2834	747	16	creation	creation	NOUN
taxlaw-2834	747	17	of	of	ADP
taxlaw-2834	747	18	two	two	NUM
taxlaw-2834	747	19	different	different	ADJ
taxlaw-2834	747	20	enforcement	enforcement	NOUN
taxlaw-2834	747	21	regimes	regime	NOUN
taxlaw-2834	747	22	,	,	PUNCT
taxlaw-2834	747	23	inducing	induce	VERB
taxlaw-2834	747	24	taxpayers	taxpayer	NOUN
taxlaw-2834	747	25	to	to	PART
taxlaw-2834	747	26	choose	choose	VERB
taxlaw-2834	747	27	between	between	ADP
taxlaw-2834	747	28	them	they	PRON
taxlaw-2834	747	29	)	)	PUNCT
taxlaw-2834	747	30	.	.	PUNCT
taxlaw-2834	748	1	200	200	NUM
taxlaw-2834	748	2	see	see	VERB
taxlaw-2834	748	3	ajay	ajay	PROPN
taxlaw-2834	748	4	k.	k.	PROPN
taxlaw-2834	748	5	mehrotra	mehrotra	PROPN
taxlaw-2834	748	6	,	,	PUNCT
taxlaw-2834	748	7	“	"	PUNCT
taxlaw-2834	748	8	from	from	ADP
taxlaw-2834	748	9	contested	contested	ADJ
taxlaw-2834	748	10	concept	concept	NOUN
taxlaw-2834	748	11	to	to	ADP
taxlaw-2834	748	12	cornerstone	cornerstone	NOUN
taxlaw-2834	748	13	of	of	ADP
taxlaw-2834	748	14	administrative	administrative	ADJ
taxlaw-2834	748	15	practice	practice	NOUN
taxlaw-2834	748	16	”	"	PUNCT
taxlaw-2834	748	17	:	:	PUNCT
taxlaw-2834	748	18	social	social	ADJ
taxlaw-2834	748	19	learning	learning	NOUN
taxlaw-2834	748	20	and	and	CCONJ
taxlaw-2834	748	21	the	the	DET
taxlaw-2834	748	22	early	early	ADJ
taxlaw-2834	748	23	history	history	NOUN
taxlaw-2834	748	24	of	of	ADP
taxlaw-2834	748	25	u.s	u.s	PROPN
taxlaw-2834	748	26	.	.	PROPN
taxlaw-2834	748	27	tax	tax	NOUN
taxlaw-2834	748	28	withholding	withholding	NOUN
taxlaw-2834	748	29	,	,	PUNCT
taxlaw-2834	748	30	7	7	NUM
taxlaw-2834	748	31	colum	colum	NOUN
taxlaw-2834	748	32	.	.	PUNCT
taxlaw-2834	749	1	j.	j.	PROPN
taxlaw-2834	749	2	tax	tax	PROPN
taxlaw-2834	749	3	l.	l.	PROPN
taxlaw-2834	749	4	144	144	NUM
taxlaw-2834	749	5	(	(	PUNCT
taxlaw-2834	749	6	2016	2016	NUM
taxlaw-2834	749	7	)	)	PUNCT
taxlaw-2834	749	8	.	.	PUNCT
taxlaw-2834	750	1	201	201	NUM
taxlaw-2834	750	2	compliance	compliance	NOUN
taxlaw-2834	750	3	rates	rate	NOUN
taxlaw-2834	750	4	correlate	correlate	VERB
taxlaw-2834	750	5	closely	closely	ADV
taxlaw-2834	750	6	with	with	ADP
taxlaw-2834	750	7	how	how	SCONJ
taxlaw-2834	750	8	robust	robust	ADJ
taxlaw-2834	750	9	information	information	NOUN
taxlaw-2834	750	10	reporting	reporting	NOUN
taxlaw-2834	750	11	is	be	AUX
taxlaw-2834	750	12	.	.	PUNCT
taxlaw-2834	751	1	see	see	VERB
taxlaw-2834	751	2	irs	irs	PROPN
taxlaw-2834	751	3	,	,	PUNCT
taxlaw-2834	751	4	tax	tax	NOUN
taxlaw-2834	751	5	gap	gap	NOUN
taxlaw-2834	751	6	for	for	ADP
taxlaw-2834	751	7	tax	tax	NOUN
taxlaw-2834	751	8	year	year	NOUN
taxlaw-2834	751	9	2006	2006	NUM
taxlaw-2834	751	10	,	,	PUNCT
taxlaw-2834	751	11	overview	overview	NOUN
taxlaw-2834	751	12	(	(	PUNCT
taxlaw-2834	751	13	2012	2012	NUM
taxlaw-2834	751	14	)	)	PUNCT
taxlaw-2834	751	15	,	,	PUNCT
taxlaw-2834	751	16	https://www.irs.gov/pub/newsroom/overview_tax_gap_2006.pdf	https://www.irs.gov/pub/newsroom/overview_tax_gap_2006.pdf	NUM
taxlaw-2834	752	1	[	[	X
taxlaw-2834	752	2	https://perma.cc/s3tw-zq8h	https://perma.cc/s3tw-zq8h	X
taxlaw-2834	752	3	]	]	X
taxlaw-2834	752	4	.	.	PUNCT
taxlaw-2834	753	1	most	most	ADJ
taxlaw-2834	753	2	proposals	proposal	NOUN
taxlaw-2834	753	3	for	for	ADP
taxlaw-2834	753	4	better	well	ADJ
taxlaw-2834	753	5	tax	tax	NOUN
taxlaw-2834	753	6	compliance	compliance	NOUN
taxlaw-2834	753	7	urge	urge	NOUN
taxlaw-2834	753	8	expansion	expansion	NOUN
taxlaw-2834	753	9	of	of	ADP
taxlaw-2834	753	10	such	such	ADJ
taxlaw-2834	753	11	reporting	reporting	NOUN
taxlaw-2834	753	12	.	.	PUNCT
taxlaw-2834	754	1	see	see	VERB
taxlaw-2834	754	2	,	,	PUNCT
taxlaw-2834	754	3	e.g.	e.g.	ADV
taxlaw-2834	754	4	,	,	PUNCT
taxlaw-2834	754	5	forman	forman	PROPN
taxlaw-2834	754	6	&	&	CCONJ
taxlaw-2834	754	7	mann	mann	PROPN
taxlaw-2834	754	8	,	,	PUNCT
taxlaw-2834	754	9	supra	supra	PROPN
taxlaw-2834	754	10	note	note	NOUN
taxlaw-2834	754	11	112	112	NUM
taxlaw-2834	754	12	,	,	PUNCT
taxlaw-2834	754	13	at	at	ADP
taxlaw-2834	754	14	792	792	NUM
taxlaw-2834	754	15	-	-	SYM
taxlaw-2834	754	16	94	94	NUM
taxlaw-2834	754	17	.	.	PUNCT
taxlaw-2834	755	1	202	202	NUM
taxlaw-2834	755	2	jeffery	jeffery	PROPN
taxlaw-2834	755	3	h.	h.	PROPN
taxlaw-2834	755	4	kahn	kahn	PROPN
taxlaw-2834	755	5	&	&	CCONJ
taxlaw-2834	755	6	gregg	gregg	PROPN
taxlaw-2834	755	7	d.	d.	PROPN
taxlaw-2834	755	8	polsky	polsky	PROPN
taxlaw-2834	755	9	,	,	PUNCT
taxlaw-2834	755	10	the	the	DET
taxlaw-2834	755	11	end	end	NOUN
taxlaw-2834	755	12	of	of	ADP
taxlaw-2834	755	13	cash	cash	NOUN
taxlaw-2834	755	14	,	,	PUNCT
taxlaw-2834	755	15	the	the	DET
taxlaw-2834	755	16	income	income	NOUN
taxlaw-2834	755	17	tax	tax	NOUN
taxlaw-2834	755	18	,	,	PUNCT
taxlaw-2834	755	19	and	and	CCONJ
taxlaw-2834	755	20	the	the	DET
taxlaw-2834	755	21	next	next	ADJ
taxlaw-2834	755	22	100	100	NUM
taxlaw-2834	755	23	years	year	NOUN
taxlaw-2834	755	24	,	,	PUNCT
taxlaw-2834	755	25	41	41	NUM
taxlaw-2834	755	26	fla	fla	NOUN
taxlaw-2834	755	27	.	.	PUNCT
taxlaw-2834	756	1	st	st	PROPN
taxlaw-2834	756	2	.	.	PROPN
taxlaw-2834	756	3	u.	u.	PROPN
taxlaw-2834	756	4	l.	l.	PROPN
taxlaw-2834	756	5	rev	rev	PROPN
taxlaw-2834	756	6	.	.	PROPN
taxlaw-2834	756	7	159	159	NUM
taxlaw-2834	756	8	,	,	PUNCT
taxlaw-2834	756	9	159	159	NUM
taxlaw-2834	756	10	(	(	PUNCT
taxlaw-2834	756	11	2013	2013	NUM
taxlaw-2834	756	12	)	)	PUNCT
taxlaw-2834	756	13	.	.	PUNCT
taxlaw-2834	757	1	203	203	NUM
taxlaw-2834	757	2	see	see	VERB
taxlaw-2834	757	3	text	text	NOUN
taxlaw-2834	757	4	accompanying	accompany	VERB
taxlaw-2834	757	5	notes	note	NOUN
taxlaw-2834	757	6	167	167	NUM
taxlaw-2834	757	7	to	to	PART
taxlaw-2834	757	8	169	169	NUM
taxlaw-2834	757	9	supra	supra	NOUN
taxlaw-2834	757	10	.	.	PUNCT
taxlaw-2834	758	1	204	204	NUM
taxlaw-2834	758	2	john	john	PROPN
taxlaw-2834	758	3	koskinen	koskinen	PROPN
taxlaw-2834	758	4	,	,	PUNCT
taxlaw-2834	758	5	quoted	quote	VERB
taxlaw-2834	758	6	by	by	ADP
taxlaw-2834	758	7	william	william	PROPN
taxlaw-2834	758	8	hoffman	hoffman	PROPN
taxlaw-2834	758	9	,	,	PUNCT
taxlaw-2834	758	10	koskinen	koskinen	PROPN
taxlaw-2834	758	11	urges	urge	VERB
taxlaw-2834	758	12	oecd	oecd	PROPN
taxlaw-2834	758	13	to	to	PART
taxlaw-2834	758	14	consider	consider	VERB
taxlaw-2834	758	15	tax	tax	NOUN
taxlaw-2834	758	16	administrations	administration	NOUN
taxlaw-2834	758	17	in	in	ADP
taxlaw-2834	758	18	beps	bep	NOUN
taxlaw-2834	758	19	,	,	PUNCT
taxlaw-2834	758	20	tax	tax	NOUN
taxlaw-2834	758	21	notes	note	NOUN
taxlaw-2834	758	22	,	,	PUNCT
taxlaw-2834	758	23	june	june	PROPN
taxlaw-2834	758	24	9	9	NUM
taxlaw-2834	758	25	,	,	PUNCT
taxlaw-2834	758	26	2014	2014	NUM
taxlaw-2834	758	27	,	,	PUNCT
taxlaw-2834	758	28	at	at	ADP
taxlaw-2834	758	29	1096	1096	NUM
taxlaw-2834	758	30	.	.	PUNCT
taxlaw-2834	759	1	2016	2016	NUM
taxlaw-2834	759	2	]	]	PUNCT
taxlaw-2834	759	3	the	the	DET
taxlaw-2834	759	4	future	future	NOUN
taxlaw-2834	759	5	of	of	ADP
taxlaw-2834	759	6	american	american	PROPN
taxlaw-2834	759	7	tax	tax	PROPN
taxlaw-2834	759	8	administration	administration	NOUN
taxlaw-2834	759	9	33	33	NUM
taxlaw-2834	759	10	the	the	DET
taxlaw-2834	759	11	irs	irs	PROPN
taxlaw-2834	759	12	believes	believe	VERB
taxlaw-2834	759	13	that	that	SCONJ
taxlaw-2834	759	14	technological	technological	ADJ
taxlaw-2834	759	15	innovation	innovation	NOUN
taxlaw-2834	759	16	is	be	AUX
taxlaw-2834	759	17	central	central	ADJ
taxlaw-2834	759	18	to	to	ADP
taxlaw-2834	759	19	the	the	DET
taxlaw-2834	759	20	future	future	NOUN
taxlaw-2834	759	21	of	of	ADP
taxlaw-2834	759	22	tax	tax	NOUN
taxlaw-2834	759	23	administration.205	administration.205	PROPN
taxlaw-2834	759	24	in	in	ADP
taxlaw-2834	759	25	particular	particular	ADJ
taxlaw-2834	759	26	,	,	PUNCT
taxlaw-2834	759	27	it	it	PRON
taxlaw-2834	759	28	is	be	AUX
taxlaw-2834	759	29	looking	look	VERB
taxlaw-2834	759	30	to	to	ADP
taxlaw-2834	759	31	“	"	PUNCT
taxlaw-2834	759	32	big	big	ADJ
taxlaw-2834	759	33	data	datum	NOUN
taxlaw-2834	759	34	”	"	PUNCT
taxlaw-2834	759	35	analytics	analytic	NOUN
taxlaw-2834	759	36	to	to	PART
taxlaw-2834	759	37	improve	improve	VERB
taxlaw-2834	759	38	irs	irs	PROPN
taxlaw-2834	759	39	services	service	NOUN
taxlaw-2834	759	40	in	in	ADP
taxlaw-2834	759	41	a	a	DET
taxlaw-2834	759	42	range	range	NOUN
taxlaw-2834	759	43	of	of	ADP
taxlaw-2834	759	44	areas,206	areas,206	NOUN
taxlaw-2834	759	45	and	and	CCONJ
taxlaw-2834	759	46	even	even	ADV
taxlaw-2834	759	47	more	more	ADV
taxlaw-2834	759	48	innovative	innovative	ADJ
taxlaw-2834	759	49	applications	application	NOUN
taxlaw-2834	759	50	may	may	AUX
taxlaw-2834	759	51	become	become	VERB
taxlaw-2834	759	52	possible.207	possible.207	NOUN
taxlaw-2834	759	53	but	but	CCONJ
taxlaw-2834	759	54	a	a	DET
taxlaw-2834	759	55	snake	snake	NOUN
taxlaw-2834	759	56	or	or	CCONJ
taxlaw-2834	759	57	two	two	NUM
taxlaw-2834	759	58	may	may	AUX
taxlaw-2834	759	59	lurk	lurk	VERB
taxlaw-2834	759	60	even	even	ADV
taxlaw-2834	759	61	in	in	ADP
taxlaw-2834	759	62	a	a	DET
taxlaw-2834	759	63	new	new	ADJ
taxlaw-2834	759	64	technology	technology	NOUN
taxlaw-2834	759	65	-	-	PUNCT
taxlaw-2834	759	66	driven	drive	VERB
taxlaw-2834	759	67	garden	garden	NOUN
taxlaw-2834	759	68	of	of	ADP
taxlaw-2834	759	69	eden	eden	PROPN
taxlaw-2834	759	70	.	.	PUNCT
taxlaw-2834	760	1	first	first	ADV
taxlaw-2834	760	2	,	,	PUNCT
taxlaw-2834	760	3	of	of	ADP
taxlaw-2834	760	4	course	course	NOUN
taxlaw-2834	760	5	,	,	PUNCT
taxlaw-2834	760	6	the	the	PRON
taxlaw-2834	760	7	heavier	heavy	ADJ
taxlaw-2834	760	8	the	the	DET
taxlaw-2834	760	9	reliance	reliance	NOUN
taxlaw-2834	760	10	on	on	ADP
taxlaw-2834	760	11	technology	technology	NOUN
taxlaw-2834	760	12	,	,	PUNCT
taxlaw-2834	760	13	the	the	PRON
taxlaw-2834	760	14	greater	great	ADJ
taxlaw-2834	760	15	the	the	DET
taxlaw-2834	760	16	harms	harm	NOUN
taxlaw-2834	760	17	if	if	SCONJ
taxlaw-2834	760	18	that	that	DET
taxlaw-2834	760	19	technology	technology	NOUN
taxlaw-2834	760	20	is	be	AUX
taxlaw-2834	760	21	compromised	compromise	VERB
taxlaw-2834	760	22	.	.	PUNCT
taxlaw-2834	761	1	achieving	achieve	VERB
taxlaw-2834	761	2	and	and	CCONJ
taxlaw-2834	761	3	maintaining	maintain	VERB
taxlaw-2834	761	4	a	a	DET
taxlaw-2834	761	5	first	first	ADJ
taxlaw-2834	761	6	-	-	PUNCT
taxlaw-2834	761	7	class	class	NOUN
taxlaw-2834	761	8	maintenance	maintenance	NOUN
taxlaw-2834	761	9	and	and	CCONJ
taxlaw-2834	761	10	security	security	NOUN
taxlaw-2834	761	11	apparatus	apparatus	NOUN
taxlaw-2834	761	12	will	will	AUX
taxlaw-2834	761	13	be	be	AUX
taxlaw-2834	761	14	essential	essential	ADJ
taxlaw-2834	761	15	.	.	PUNCT
taxlaw-2834	762	1	second	second	ADJ
taxlaw-2834	762	2	,	,	PUNCT
taxlaw-2834	762	3	technology	technology	NOUN
taxlaw-2834	762	4	must	must	AUX
taxlaw-2834	762	5	be	be	AUX
taxlaw-2834	762	6	kept	keep	VERB
taxlaw-2834	762	7	the	the	DET
taxlaw-2834	762	8	servant	servant	NOUN
taxlaw-2834	762	9	and	and	CCONJ
taxlaw-2834	762	10	not	not	PART
taxlaw-2834	762	11	allowed	allow	VERB
taxlaw-2834	762	12	to	to	PART
taxlaw-2834	762	13	become	become	VERB
taxlaw-2834	762	14	the	the	DET
taxlaw-2834	762	15	master	master	NOUN
taxlaw-2834	762	16	.	.	PUNCT
taxlaw-2834	763	1	the	the	DET
taxlaw-2834	763	2	goal	goal	NOUN
taxlaw-2834	763	3	must	must	AUX
taxlaw-2834	763	4	be	be	AUX
taxlaw-2834	763	5	to	to	PART
taxlaw-2834	763	6	use	use	VERB
taxlaw-2834	763	7	the	the	DET
taxlaw-2834	763	8	capabilities	capability	NOUN
taxlaw-2834	763	9	to	to	PART
taxlaw-2834	763	10	allow	allow	VERB
taxlaw-2834	763	11	the	the	DET
taxlaw-2834	763	12	irs	irs	PROPN
taxlaw-2834	763	13	to	to	PART
taxlaw-2834	763	14	better	well	ADV
taxlaw-2834	763	15	adapt	adapt	VERB
taxlaw-2834	763	16	to	to	ADP
taxlaw-2834	763	17	taxpayers	taxpayer	NOUN
taxlaw-2834	763	18	—	—	PUNCT
taxlaw-2834	763	19	in	in	ADP
taxlaw-2834	763	20	all	all	PRON
taxlaw-2834	763	21	their	their	PRON
taxlaw-2834	763	22	variety	variety	NOUN
taxlaw-2834	763	23	—	—	PUNCT
taxlaw-2834	763	24	not	not	PART
taxlaw-2834	763	25	to	to	PART
taxlaw-2834	763	26	demand	demand	VERB
taxlaw-2834	763	27	that	that	SCONJ
taxlaw-2834	763	28	taxpayers	taxpayer	NOUN
taxlaw-2834	763	29	take	take	VERB
taxlaw-2834	763	30	on	on	ADP
taxlaw-2834	763	31	uniform	uniform	ADJ
taxlaw-2834	763	32	shape	shape	NOUN
taxlaw-2834	763	33	most	most	ADV
taxlaw-2834	763	34	congenial	congenial	ADJ
taxlaw-2834	763	35	to	to	ADP
taxlaw-2834	763	36	systems	system	NOUN
taxlaw-2834	763	37	design	design	NOUN
taxlaw-2834	763	38	and	and	CCONJ
taxlaw-2834	763	39	parameters	parameter	NOUN
taxlaw-2834	763	40	.	.	PUNCT
taxlaw-2834	764	1	the	the	DET
taxlaw-2834	764	2	poor	poor	ADJ
taxlaw-2834	764	3	and	and	CCONJ
taxlaw-2834	764	4	powerless	powerless	ADJ
taxlaw-2834	764	5	too	too	ADV
taxlaw-2834	764	6	often	often	ADV
taxlaw-2834	764	7	are	be	AUX
taxlaw-2834	764	8	not	not	PART
taxlaw-2834	764	9	present	present	ADJ
taxlaw-2834	764	10	in	in	ADP
taxlaw-2834	764	11	,	,	PUNCT
taxlaw-2834	764	12	and	and	CCONJ
taxlaw-2834	764	13	are	be	AUX
taxlaw-2834	764	14	ignored	ignore	VERB
taxlaw-2834	764	15	by	by	ADP
taxlaw-2834	764	16	,	,	PUNCT
taxlaw-2834	764	17	conversations	conversation	NOUN
taxlaw-2834	764	18	about	about	ADP
taxlaw-2834	764	19	tax	tax	NOUN
taxlaw-2834	764	20	reform.208	reform.208	NOUN
taxlaw-2834	764	21	the	the	DET
taxlaw-2834	764	22	irs	irs	PROPN
taxlaw-2834	764	23	has	have	AUX
taxlaw-2834	764	24	assured	assure	VERB
taxlaw-2834	764	25	us	we	PRON
taxlaw-2834	764	26	of	of	ADP
taxlaw-2834	764	27	its	its	PRON
taxlaw-2834	764	28	intention	intention	NOUN
taxlaw-2834	764	29	to	to	ADP
taxlaw-2834	764	30	,	,	PUNCT
taxlaw-2834	764	31	“	"	PUNCT
taxlaw-2834	764	32	[	[	X
taxlaw-2834	764	33	t]hrough	t]hrough	ADP
taxlaw-2834	764	34	the	the	DET
taxlaw-2834	764	35	use	use	NOUN
taxlaw-2834	764	36	of	of	ADP
taxlaw-2834	764	37	sophisticated	sophisticated	ADJ
taxlaw-2834	764	38	analytics	analytic	NOUN
taxlaw-2834	764	39	,	,	PUNCT
taxlaw-2834	764	40	.	.	PUNCT
taxlaw-2834	764	41	.	.	PUNCT
taxlaw-2834	764	42	.	.	PUNCT
taxlaw-2834	765	1	uncover	uncover	VERB
taxlaw-2834	765	2	insights	insight	NOUN
taxlaw-2834	765	3	that	that	PRON
taxlaw-2834	765	4	will	will	AUX
taxlaw-2834	765	5	allow	allow	VERB
taxlaw-2834	765	6	us	we	PRON
taxlaw-2834	765	7	to	to	PART
taxlaw-2834	765	8	better	well	ADV
taxlaw-2834	765	9	serve	serve	VERB
taxlaw-2834	765	10	underserved	underserved	ADJ
taxlaw-2834	765	11	populations	population	NOUN
taxlaw-2834	765	12	.	.	PUNCT
taxlaw-2834	765	13	”209	”209	PUNCT
taxlaw-2834	766	1	however	however	ADV
taxlaw-2834	766	2	,	,	PUNCT
taxlaw-2834	766	3	the	the	DET
taxlaw-2834	766	4	irs	irs	PROPN
taxlaw-2834	766	5	also	also	ADV
taxlaw-2834	766	6	says	say	VERB
taxlaw-2834	766	7	that	that	SCONJ
taxlaw-2834	766	8	“	"	PUNCT
taxlaw-2834	766	9	[	[	X
taxlaw-2834	766	10	t]axpayer	t]axpayer	NOUN
taxlaw-2834	766	11	expectations	expectation	NOUN
taxlaw-2834	766	12	and	and	CCONJ
taxlaw-2834	766	13	behaviors	behavior	NOUN
taxlaw-2834	766	14	indicate	indicate	VERB
taxlaw-2834	766	15	a	a	DET
taxlaw-2834	766	16	preference	preference	NOUN
taxlaw-2834	766	17	towards	towards	ADP
taxlaw-2834	766	18	online	online	ADJ
taxlaw-2834	766	19	self	self	NOUN
taxlaw-2834	766	20	-	-	PUNCT
taxlaw-2834	766	21	service	service	NOUN
taxlaw-2834	766	22	.	.	PUNCT
taxlaw-2834	767	1	”210	”210	PROPN
taxlaw-2834	768	1	no	no	ADV
taxlaw-2834	768	2	doubt	doubt	ADV
taxlaw-2834	768	3	many	many	ADJ
taxlaw-2834	768	4	taxpayers	taxpayer	NOUN
taxlaw-2834	768	5	have	have	VERB
taxlaw-2834	768	6	such	such	DET
taxlaw-2834	768	7	a	a	DET
taxlaw-2834	768	8	preference	preference	NOUN
taxlaw-2834	768	9	.	.	PUNCT
taxlaw-2834	769	1	but	but	CCONJ
taxlaw-2834	769	2	not	not	PART
taxlaw-2834	769	3	all	all	PRON
taxlaw-2834	769	4	do	do	VERB
taxlaw-2834	769	5	.	.	PUNCT
taxlaw-2834	770	1	for	for	ADP
taxlaw-2834	770	2	various	various	ADJ
taxlaw-2834	770	3	reasons	reason	NOUN
taxlaw-2834	770	4	,	,	PUNCT
taxlaw-2834	770	5	some	some	PRON
taxlaw-2834	770	6	do	do	AUX
taxlaw-2834	770	7	not	not	PART
taxlaw-2834	770	8	want	want	VERB
taxlaw-2834	770	9	,	,	PUNCT
taxlaw-2834	770	10	or	or	CCONJ
taxlaw-2834	770	11	want	want	VERB
taxlaw-2834	770	12	but	but	CCONJ
taxlaw-2834	770	13	can	can	AUX
taxlaw-2834	770	14	not	not	PART
taxlaw-2834	770	15	obtain	obtain	VERB
taxlaw-2834	770	16	,	,	PUNCT
taxlaw-2834	770	17	modern	modern	ADJ
taxlaw-2834	770	18	computing	computing	NOUN
taxlaw-2834	770	19	capability	capability	NOUN
taxlaw-2834	770	20	,	,	PUNCT
taxlaw-2834	770	21	and	and	CCONJ
taxlaw-2834	770	22	some	some	PRON
taxlaw-2834	770	23	will	will	AUX
taxlaw-2834	770	24	actually	actually	ADV
taxlaw-2834	770	25	want	want	VERB
taxlaw-2834	770	26	to	to	PART
taxlaw-2834	770	27	talk	talk	VERB
taxlaw-2834	770	28	with	with	ADP
taxlaw-2834	770	29	a	a	DET
taxlaw-2834	770	30	real	real	ADJ
taxlaw-2834	770	31	,	,	PUNCT
taxlaw-2834	770	32	live	live	ADJ
taxlaw-2834	770	33	person	person	NOUN
taxlaw-2834	770	34	.	.	PUNCT
taxlaw-2834	771	1	hopefully	hopefully	ADV
taxlaw-2834	771	2	,	,	PUNCT
taxlaw-2834	771	3	the	the	DET
taxlaw-2834	771	4	irs	irs	PROPN
taxlaw-2834	771	5	will	will	AUX
taxlaw-2834	771	6	not	not	PART
taxlaw-2834	771	7	use	use	VERB
taxlaw-2834	771	8	the	the	DET
taxlaw-2834	771	9	preferences	preference	NOUN
taxlaw-2834	771	10	of	of	ADP
taxlaw-2834	771	11	some	some	PRON
taxlaw-2834	771	12	to	to	PART
taxlaw-2834	771	13	relegate	relegate	VERB
taxlaw-2834	771	14	others	other	NOUN
taxlaw-2834	771	15	to	to	ADP
taxlaw-2834	771	16	tax	tax	NOUN
taxlaw-2834	771	17	service	service	NOUN
taxlaw-2834	771	18	oblivion.211	oblivion.211	PROPN
taxlaw-2834	771	19	iv	iv	NOUN
taxlaw-2834	771	20	.	.	PUNCT
taxlaw-2834	771	21	realities	reality	NOUN
taxlaw-2834	771	22	and	and	CCONJ
taxlaw-2834	771	23	new	new	ADJ
taxlaw-2834	771	24	realities	reality	NOUN
taxlaw-2834	771	25	part	part	VERB
taxlaw-2834	771	26	iii	iii	NUM
taxlaw-2834	771	27	sketched	sketched	ADJ
taxlaw-2834	771	28	general	general	ADJ
taxlaw-2834	771	29	directions	direction	NOUN
taxlaw-2834	771	30	and	and	CCONJ
taxlaw-2834	771	31	some	some	DET
taxlaw-2834	771	32	specific	specific	ADJ
taxlaw-2834	771	33	proposals	proposal	NOUN
taxlaw-2834	771	34	that	that	PRON
taxlaw-2834	771	35	might	might	AUX
taxlaw-2834	771	36	,	,	PUNCT
taxlaw-2834	771	37	if	if	SCONJ
taxlaw-2834	771	38	properly	properly	ADV
taxlaw-2834	771	39	designed	design	VERB
taxlaw-2834	771	40	,	,	PUNCT
taxlaw-2834	771	41	ease	ease	VERB
taxlaw-2834	771	42	the	the	DET
taxlaw-2834	771	43	crisis	crisis	NOUN
taxlaw-2834	771	44	created	create	VERB
taxlaw-2834	771	45	by	by	ADP
taxlaw-2834	771	46	the	the	DET
taxlaw-2834	771	47	perfect	perfect	ADJ
taxlaw-2834	771	48	storm	storm	NOUN
taxlaw-2834	771	49	intersection	intersection	NOUN
taxlaw-2834	771	50	of	of	ADP
taxlaw-2834	771	51	flat	flat	ADJ
taxlaw-2834	771	52	or	or	CCONJ
taxlaw-2834	771	53	declining	decline	VERB
taxlaw-2834	771	54	irs	irs	PROPN
taxlaw-2834	771	55	budgets	budget	NOUN
taxlaw-2834	771	56	,	,	PUNCT
taxlaw-2834	771	57	growing	grow	VERB
taxlaw-2834	771	58	irs	irs	PROPN
taxlaw-2834	771	59	revenue	revenue	NOUN
taxlaw-2834	771	60	-	-	PUNCT
taxlaw-2834	771	61	related	relate	VERB
taxlaw-2834	771	62	workloads	workload	NOUN
taxlaw-2834	771	63	,	,	PUNCT
taxlaw-2834	771	64	and	and	CCONJ
taxlaw-2834	771	65	foisting	foist	VERB
taxlaw-2834	771	66	upon	upon	SCONJ
taxlaw-2834	771	67	the	the	DET
taxlaw-2834	771	68	irs	irs	PROPN
taxlaw-2834	771	69	major	major	ADJ
taxlaw-2834	771	70	responsibilities	responsibility	NOUN
taxlaw-2834	771	71	not	not	PART
taxlaw-2834	771	72	essentially	essentially	ADV
taxlaw-2834	771	73	connected	connect	VERB
taxlaw-2834	771	74	to	to	ADP
taxlaw-2834	771	75	the	the	DET
taxlaw-2834	771	76	irs	irs	PROPN
taxlaw-2834	771	77	’s	’s	PART
taxlaw-2834	771	78	revenue	revenue	NOUN
taxlaw-2834	771	79	-	-	PUNCT
taxlaw-2834	771	80	collection	collection	NOUN
taxlaw-2834	771	81	function	function	NOUN
taxlaw-2834	771	82	.	.	PUNCT
taxlaw-2834	772	1	in	in	ADP
taxlaw-2834	772	2	the	the	DET
taxlaw-2834	772	3	context	context	NOUN
taxlaw-2834	772	4	of	of	ADP
taxlaw-2834	772	5	particular	particular	ADJ
taxlaw-2834	772	6	possibilities	possibility	NOUN
taxlaw-2834	772	7	,	,	PUNCT
taxlaw-2834	772	8	part	part	NOUN
taxlaw-2834	772	9	iii	iii	NUM
taxlaw-2834	772	10	noted	note	VERB
taxlaw-2834	772	11	relevant	relevant	ADJ
taxlaw-2834	772	12	political	political	ADJ
taxlaw-2834	772	13	considerations	consideration	NOUN
taxlaw-2834	772	14	.	.	PUNCT
taxlaw-2834	773	1	we	we	PRON
taxlaw-2834	773	2	now	now	ADV
taxlaw-2834	773	3	turn	turn	VERB
taxlaw-2834	773	4	to	to	ADP
taxlaw-2834	773	5	political	political	ADJ
taxlaw-2834	773	6	realities	reality	NOUN
taxlaw-2834	773	7	on	on	ADP
taxlaw-2834	773	8	a	a	DET
taxlaw-2834	773	9	more	more	ADV
taxlaw-2834	773	10	general	general	ADJ
taxlaw-2834	773	11	plane	plane	NOUN
taxlaw-2834	773	12	,	,	PUNCT
taxlaw-2834	773	13	considering	consider	VERB
taxlaw-2834	773	14	them	they	PRON
taxlaw-2834	773	15	from	from	ADP
taxlaw-2834	773	16	three	three	NUM
taxlaw-2834	773	17	perspectives	perspective	NOUN
taxlaw-2834	773	18	:	:	PUNCT
taxlaw-2834	773	19	(	(	PUNCT
taxlaw-2834	773	20	1	1	X
taxlaw-2834	773	21	)	)	PUNCT
taxlaw-2834	773	22	acknowledging	acknowledge	VERB
taxlaw-2834	773	23	the	the	DET
taxlaw-2834	773	24	reality	reality	NOUN
taxlaw-2834	773	25	of	of	ADP
taxlaw-2834	773	26	perverse	perverse	ADJ
taxlaw-2834	773	27	political	political	ADJ
taxlaw-2834	773	28	incentives	incentive	NOUN
taxlaw-2834	773	29	,	,	PUNCT
taxlaw-2834	773	30	(	(	PUNCT
taxlaw-2834	773	31	2	2	X
taxlaw-2834	773	32	)	)	PUNCT
taxlaw-2834	773	33	noting	note	VERB
taxlaw-2834	773	34	205	205	NUM
taxlaw-2834	773	35	see	see	NOUN
taxlaw-2834	773	36	,	,	PUNCT
taxlaw-2834	773	37	e.g.	e.g.	ADV
taxlaw-2834	773	38	,	,	PUNCT
taxlaw-2834	773	39	douglas	douglas	PROPN
taxlaw-2834	773	40	shulman	shulman	PROPN
taxlaw-2834	773	41	(	(	PUNCT
taxlaw-2834	773	42	former	former	ADJ
taxlaw-2834	773	43	commissioner	commissioner	NOUN
taxlaw-2834	773	44	of	of	ADP
taxlaw-2834	773	45	internal	internal	ADJ
taxlaw-2834	773	46	revenue	revenue	NOUN
taxlaw-2834	773	47	)	)	PUNCT
taxlaw-2834	773	48	,	,	PUNCT
taxlaw-2834	773	49	shulman	shulman	NOUN
taxlaw-2834	773	50	addresses	address	VERB
taxlaw-2834	773	51	major	major	ADJ
taxlaw-2834	773	52	trends	trend	NOUN
taxlaw-2834	773	53	affecting	affect	VERB
taxlaw-2834	773	54	tax	tax	NOUN
taxlaw-2834	773	55	administrations	administration	NOUN
taxlaw-2834	773	56	,	,	PUNCT
taxlaw-2834	773	57	tax	tax	NOUN
taxlaw-2834	773	58	notes	note	NOUN
taxlaw-2834	773	59	,	,	PUNCT
taxlaw-2834	773	60	may	may	AUX
taxlaw-2834	773	61	19	19	NUM
taxlaw-2834	773	62	,	,	PUNCT
taxlaw-2834	773	63	2014	2014	NUM
taxlaw-2834	773	64	,	,	PUNCT
taxlaw-2834	773	65	at	at	ADP
taxlaw-2834	773	66	835	835	NUM
taxlaw-2834	773	67	.	.	PUNCT
taxlaw-2834	774	1	206	206	NUM
taxlaw-2834	774	2	new	new	ADJ
taxlaw-2834	774	3	irs	irs	PROPN
taxlaw-2834	774	4	strategic	strategic	ADJ
taxlaw-2834	774	5	plan	plan	NOUN
taxlaw-2834	774	6	emphasizes	emphasize	VERB
taxlaw-2834	774	7	better	well	ADJ
taxlaw-2834	774	8	it	it	PRON
taxlaw-2834	774	9	,	,	PUNCT
taxlaw-2834	774	10	“	"	PUNCT
taxlaw-2834	774	11	big	big	ADJ
taxlaw-2834	774	12	data	datum	NOUN
taxlaw-2834	774	13	”	"	PUNCT
taxlaw-2834	774	14	to	to	PART
taxlaw-2834	774	15	improve	improve	VERB
taxlaw-2834	774	16	taxpayer	taxpayer	NOUN
taxlaw-2834	774	17	services	service	NOUN
taxlaw-2834	774	18	,	,	PUNCT
taxlaw-2834	774	19	33	33	NUM
taxlaw-2834	774	20	tax	tax	NOUN
taxlaw-2834	774	21	mgmt	mgmt	NOUN
taxlaw-2834	774	22	.	.	PUNCT
taxlaw-2834	775	1	wkly	wkly	PROPN
taxlaw-2834	775	2	.	.	PUNCT
taxlaw-2834	776	1	rep	rep	PROPN
taxlaw-2834	776	2	.	.	PROPN
taxlaw-2834	776	3	887	887	NUM
taxlaw-2834	776	4	(	(	PUNCT
taxlaw-2834	776	5	july	july	PROPN
taxlaw-2834	776	6	7	7	NUM
taxlaw-2834	776	7	,	,	PUNCT
taxlaw-2834	776	8	2014	2014	NUM
taxlaw-2834	776	9	)	)	PUNCT
taxlaw-2834	777	1	[	[	X
taxlaw-2834	777	2	hereinafter	hereinafter	VERB
taxlaw-2834	777	3	big	big	ADJ
taxlaw-2834	777	4	data	datum	NOUN
taxlaw-2834	777	5	]	]	PUNCT
taxlaw-2834	777	6	.	.	PUNCT
taxlaw-2834	778	1	207	207	NUM
taxlaw-2834	778	2	see	see	VERB
taxlaw-2834	778	3	,	,	PUNCT
taxlaw-2834	778	4	e.g.	e.g.	ADV
taxlaw-2834	778	5	,	,	PUNCT
taxlaw-2834	778	6	kahn	kahn	PROPN
taxlaw-2834	778	7	&	&	CCONJ
taxlaw-2834	778	8	polsky	polsky	PROPN
taxlaw-2834	778	9	,	,	PUNCT
taxlaw-2834	778	10	supra	supra	PROPN
taxlaw-2834	778	11	note	note	PROPN
taxlaw-2834	778	12	202	202	NUM
taxlaw-2834	778	13	,	,	PUNCT
taxlaw-2834	778	14	at	at	ADP
taxlaw-2834	778	15	171	171	NUM
taxlaw-2834	778	16	(	(	PUNCT
taxlaw-2834	778	17	“	"	PUNCT
taxlaw-2834	778	18	on	on	ADP
taxlaw-2834	778	19	the	the	DET
taxlaw-2834	778	20	one	one	NUM
taxlaw-2834	778	21	hand	hand	NOUN
taxlaw-2834	778	22	,	,	PUNCT
taxlaw-2834	778	23	the	the	DET
taxlaw-2834	778	24	increasing	increase	VERB
taxlaw-2834	778	25	prevalence	prevalence	NOUN
taxlaw-2834	778	26	of	of	ADP
taxlaw-2834	778	27	electronic	electronic	ADJ
taxlaw-2834	778	28	payment	payment	NOUN
taxlaw-2834	778	29	systems	system	NOUN
taxlaw-2834	778	30	should	should	AUX
taxlaw-2834	778	31	bolster	bolster	VERB
taxlaw-2834	778	32	the	the	DET
taxlaw-2834	778	33	income	income	NOUN
taxlaw-2834	778	34	tax	tax	NOUN
taxlaw-2834	778	35	by	by	ADP
taxlaw-2834	778	36	substantially	substantially	ADV
taxlaw-2834	778	37	reducing	reduce	VERB
taxlaw-2834	778	38	the	the	DET
taxlaw-2834	778	39	tax	tax	NOUN
taxlaw-2834	778	40	gap	gap	NOUN
taxlaw-2834	778	41	and	and	CCONJ
taxlaw-2834	778	42	mitigating	mitigate	VERB
taxlaw-2834	778	43	the	the	DET
taxlaw-2834	778	44	distortions	distortion	NOUN
taxlaw-2834	778	45	caused	cause	VERB
taxlaw-2834	778	46	by	by	ADP
taxlaw-2834	778	47	the	the	DET
taxlaw-2834	778	48	cash	cash	NOUN
taxlaw-2834	778	49	economy	economy	NOUN
taxlaw-2834	778	50	.	.	PUNCT
taxlaw-2834	779	1	on	on	ADP
taxlaw-2834	779	2	the	the	DET
taxlaw-2834	779	3	other	other	ADJ
taxlaw-2834	779	4	hand	hand	NOUN
taxlaw-2834	779	5	,	,	PUNCT
taxlaw-2834	779	6	technological	technological	ADJ
taxlaw-2834	779	7	innovation	innovation	NOUN
taxlaw-2834	779	8	and	and	CCONJ
taxlaw-2834	779	9	the	the	DET
taxlaw-2834	779	10	corresponding	corresponding	ADJ
taxlaw-2834	779	11	evolution	evolution	NOUN
taxlaw-2834	779	12	of	of	ADP
taxlaw-2834	779	13	attitudes	attitude	NOUN
taxlaw-2834	779	14	towards	towards	ADP
taxlaw-2834	779	15	privacy	privacy	NOUN
taxlaw-2834	779	16	could	could	AUX
taxlaw-2834	779	17	make	make	VERB
taxlaw-2834	779	18	a	a	DET
taxlaw-2834	779	19	progressive	progressive	ADJ
taxlaw-2834	779	20	retail	retail	ADJ
taxlaw-2834	779	21	sales	sale	NOUN
taxlaw-2834	779	22	tax	tax	NOUN
taxlaw-2834	779	23	quite	quite	ADV
taxlaw-2834	779	24	feasible	feasible	ADJ
taxlaw-2834	779	25	,	,	PUNCT
taxlaw-2834	779	26	which	which	PRON
taxlaw-2834	779	27	might	might	AUX
taxlaw-2834	779	28	spell	spell	VERB
taxlaw-2834	779	29	the	the	DET
taxlaw-2834	779	30	end	end	NOUN
taxlaw-2834	779	31	of	of	ADP
taxlaw-2834	779	32	the	the	DET
taxlaw-2834	779	33	income	income	NOUN
taxlaw-2834	779	34	tax	tax	NOUN
taxlaw-2834	779	35	.	.	PUNCT
taxlaw-2834	779	36	”	"	PUNCT
taxlaw-2834	779	37	)	)	PUNCT
taxlaw-2834	779	38	.	.	PUNCT
taxlaw-2834	780	1	208	208	NUM
taxlaw-2834	780	2	see	see	VERB
taxlaw-2834	780	3	,	,	PUNCT
taxlaw-2834	780	4	e.g.	e.g.	ADV
taxlaw-2834	780	5	,	,	PUNCT
taxlaw-2834	780	6	cohen	cohen	PROPN
taxlaw-2834	780	7	,	,	PUNCT
taxlaw-2834	780	8	supra	supra	PROPN
taxlaw-2834	780	9	note	note	PROPN
taxlaw-2834	780	10	1	1	NUM
taxlaw-2834	780	11	,	,	PUNCT
taxlaw-2834	780	12	at	at	ADP
taxlaw-2834	780	13	119	119	NUM
taxlaw-2834	780	14	-	-	SYM
taxlaw-2834	780	15	20	20	NUM
taxlaw-2834	780	16	(	(	PUNCT
taxlaw-2834	780	17	“	"	PUNCT
taxlaw-2834	780	18	we	we	PRON
taxlaw-2834	780	19	do	do	AUX
taxlaw-2834	780	20	n’t	not	PART
taxlaw-2834	780	21	even	even	ADV
taxlaw-2834	780	22	know	know	VERB
taxlaw-2834	780	23	average	average	ADJ
taxlaw-2834	780	24	taxpayers	taxpayer	NOUN
taxlaw-2834	780	25	.	.	PUNCT
taxlaw-2834	781	1	we	we	PRON
taxlaw-2834	781	2	are	be	AUX
taxlaw-2834	781	3	only	only	ADV
taxlaw-2834	781	4	dealing	deal	VERB
taxlaw-2834	781	5	with	with	ADP
taxlaw-2834	781	6	the	the	DET
taxlaw-2834	781	7	upper	upper	ADJ
taxlaw-2834	781	8	three	three	NUM
taxlaw-2834	781	9	or	or	CCONJ
taxlaw-2834	781	10	four	four	NUM
taxlaw-2834	781	11	percentage	percentage	NOUN
taxlaw-2834	781	12	of	of	ADP
taxlaw-2834	781	13	taxpayers	taxpayer	NOUN
taxlaw-2834	781	14	.	.	PUNCT
taxlaw-2834	782	1	yet	yet	ADV
taxlaw-2834	782	2	we	we	PRON
taxlaw-2834	782	3	all	all	PRON
taxlaw-2834	782	4	seem	seem	VERB
taxlaw-2834	782	5	to	to	PART
taxlaw-2834	782	6	assume	assume	VERB
taxlaw-2834	782	7	that	that	SCONJ
taxlaw-2834	782	8	what	what	PRON
taxlaw-2834	782	9	we	we	PRON
taxlaw-2834	782	10	see	see	VERB
taxlaw-2834	782	11	is	be	AUX
taxlaw-2834	782	12	the	the	DET
taxlaw-2834	782	13	universe	universe	NOUN
taxlaw-2834	782	14	.	.	PUNCT
taxlaw-2834	782	15	”	"	PUNCT
taxlaw-2834	782	16	)	)	PUNCT
taxlaw-2834	782	17	.	.	PUNCT
taxlaw-2834	783	1	209	209	NUM
taxlaw-2834	783	2	see	see	VERB
taxlaw-2834	783	3	big	big	ADJ
taxlaw-2834	783	4	data	datum	NOUN
taxlaw-2834	783	5	,	,	PUNCT
taxlaw-2834	783	6	supra	supra	PROPN
taxlaw-2834	783	7	note	note	NOUN
taxlaw-2834	783	8	206	206	NUM
taxlaw-2834	783	9	,	,	PUNCT
taxlaw-2834	783	10	at	at	ADP
taxlaw-2834	783	11	887	887	NUM
taxlaw-2834	783	12	.	.	PUNCT
taxlaw-2834	784	1	other	other	ADJ
taxlaw-2834	784	2	goals	goal	NOUN
taxlaw-2834	784	3	are	be	AUX
taxlaw-2834	784	4	to	to	PART
taxlaw-2834	784	5	“	"	PUNCT
taxlaw-2834	784	6	improve	improve	VERB
taxlaw-2834	784	7	our	our	PRON
taxlaw-2834	784	8	demand	demand	NOUN
taxlaw-2834	784	9	planning	planning	NOUN
taxlaw-2834	784	10	capabilities	capability	NOUN
taxlaw-2834	784	11	,	,	PUNCT
taxlaw-2834	784	12	identify	identify	VERB
taxlaw-2834	784	13	potential	potential	ADJ
taxlaw-2834	784	14	fraud	fraud	NOUN
taxlaw-2834	784	15	schemes	scheme	NOUN
taxlaw-2834	784	16	and	and	CCONJ
taxlaw-2834	784	17	more	more	ADV
taxlaw-2834	784	18	quickly	quickly	ADV
taxlaw-2834	784	19	detect	detect	VERB
taxlaw-2834	784	20	noncompliance	noncompliance	NOUN
taxlaw-2834	784	21	.	.	PUNCT
taxlaw-2834	784	22	”	"	PUNCT
taxlaw-2834	785	1	i	i	PRON
taxlaw-2834	785	2	d.	d.	PROPN
taxlaw-2834	785	3	(	(	PUNCT
taxlaw-2834	785	4	quoting	quote	VERB
taxlaw-2834	785	5	irs	irs	PROPN
taxlaw-2834	785	6	2014	2014	NUM
taxlaw-2834	785	7	-	-	SYM
taxlaw-2834	785	8	2017	2017	NUM
taxlaw-2834	785	9	strategic	strategic	ADJ
taxlaw-2834	785	10	plan	plan	NOUN
taxlaw-2834	785	11	)	)	PUNCT
taxlaw-2834	785	12	.	.	PUNCT
taxlaw-2834	786	1	210	210	NUM
taxlaw-2834	786	2	see	see	VERB
taxlaw-2834	786	3	i	i	PRON
taxlaw-2834	786	4	d.	d.	PROPN
taxlaw-2834	786	5	;	;	PUNCT
taxlaw-2834	786	6	see	see	VERB
taxlaw-2834	786	7	also	also	ADV
taxlaw-2834	786	8	irs	irs	PROPN
taxlaw-2834	786	9	electronic	electronic	ADJ
taxlaw-2834	786	10	tax	tax	NOUN
taxlaw-2834	786	11	administration	administration	NOUN
taxlaw-2834	786	12	advisory	advisory	NOUN
taxlaw-2834	786	13	comm	comm	NOUN
taxlaw-2834	786	14	.	.	PUNCT
taxlaw-2834	786	15	,	,	PUNCT
taxlaw-2834	786	16	annual	annual	ADJ
taxlaw-2834	786	17	rep	rep	NOUN
taxlaw-2834	786	18	.	.	PROPN
taxlaw-2834	786	19	to	to	ADP
taxlaw-2834	786	20	congress	congress	PROPN
taxlaw-2834	786	21	2	2	NUM
taxlaw-2834	786	22	(	(	PUNCT
taxlaw-2834	786	23	june	june	PROPN
taxlaw-2834	786	24	2015	2015	NUM
taxlaw-2834	786	25	)	)	PUNCT
taxlaw-2834	786	26	(	(	PUNCT
taxlaw-2834	786	27	“	"	PUNCT
taxlaw-2834	786	28	the	the	DET
taxlaw-2834	786	29	nature	nature	NOUN
taxlaw-2834	786	30	of	of	ADP
taxlaw-2834	786	31	this	this	DET
taxlaw-2834	786	32	demand	demand	NOUN
taxlaw-2834	786	33	[	[	PUNCT
taxlaw-2834	786	34	by	by	ADP
taxlaw-2834	786	35	taxpayers	taxpayer	NOUN
taxlaw-2834	786	36	for	for	ADP
taxlaw-2834	786	37	irs	irs	PROPN
taxlaw-2834	786	38	services	service	NOUN
taxlaw-2834	786	39	]	]	PUNCT
taxlaw-2834	786	40	is	be	AUX
taxlaw-2834	786	41	also	also	ADV
taxlaw-2834	786	42	changing	change	VERB
taxlaw-2834	786	43	,	,	PUNCT
taxlaw-2834	786	44	as	as	SCONJ
taxlaw-2834	786	45	taxpayers	taxpayer	NOUN
taxlaw-2834	786	46	increasingly	increasingly	ADV
taxlaw-2834	786	47	prefer	prefer	VERB
taxlaw-2834	786	48	digital	digital	ADJ
taxlaw-2834	786	49	self	self	NOUN
taxlaw-2834	786	50	-	-	PUNCT
taxlaw-2834	786	51	service	service	NOUN
taxlaw-2834	786	52	to	to	ADP
taxlaw-2834	786	53	phone	phone	NOUN
taxlaw-2834	786	54	and	and	CCONJ
taxlaw-2834	786	55	paper	paper	NOUN
taxlaw-2834	786	56	methods	method	NOUN
taxlaw-2834	786	57	.	.	PUNCT
taxlaw-2834	786	58	”	"	PUNCT
taxlaw-2834	786	59	)	)	PUNCT
taxlaw-2834	786	60	.	.	PUNCT
taxlaw-2834	787	1	211	211	NUM
taxlaw-2834	787	2	lest	lest	SCONJ
taxlaw-2834	787	3	a	a	DET
taxlaw-2834	787	4	future	future	ADJ
taxlaw-2834	787	5	version	version	NOUN
taxlaw-2834	787	6	of	of	ADP
taxlaw-2834	787	7	william	william	PROPN
taxlaw-2834	787	8	jennings	jennings	PROPN
taxlaw-2834	787	9	bryan	bryan	PROPN
taxlaw-2834	787	10	be	be	AUX
taxlaw-2834	787	11	forced	force	VERB
taxlaw-2834	787	12	to	to	PART
taxlaw-2834	787	13	deliver	deliver	VERB
taxlaw-2834	787	14	a	a	DET
taxlaw-2834	787	15	jeremiad	jeremiad	NOUN
taxlaw-2834	787	16	:	:	PUNCT
taxlaw-2834	787	17	“	"	PUNCT
taxlaw-2834	787	18	you	you	PRON
taxlaw-2834	787	19	shall	shall	AUX
taxlaw-2834	787	20	not	not	PART
taxlaw-2834	787	21	press	press	VERB
taxlaw-2834	787	22	down	down	ADP
taxlaw-2834	787	23	upon	upon	SCONJ
taxlaw-2834	787	24	the	the	DET
taxlaw-2834	787	25	brow	brow	NOUN
taxlaw-2834	787	26	of	of	ADP
taxlaw-2834	787	27	labor	labor	NOUN
taxlaw-2834	787	28	this	this	DET
taxlaw-2834	787	29	web	web	NOUN
taxlaw-2834	787	30	of	of	ADP
taxlaw-2834	787	31	wireless	wireless	ADJ
taxlaw-2834	787	32	thorns	thorn	NOUN
taxlaw-2834	787	33	.	.	PUNCT
taxlaw-2834	788	1	you	you	PRON
taxlaw-2834	788	2	shall	shall	AUX
taxlaw-2834	788	3	not	not	PART
taxlaw-2834	788	4	crucify	crucify	VERB
taxlaw-2834	788	5	humankind	humankind	NOUN
taxlaw-2834	788	6	upon	upon	SCONJ
taxlaw-2834	788	7	a	a	DET
taxlaw-2834	788	8	cross	cross	NOUN
taxlaw-2834	788	9	of	of	ADP
taxlaw-2834	788	10	cyber	cyber	PROPN
taxlaw-2834	788	11	conformity	conformity	NOUN
taxlaw-2834	788	12	.	.	PUNCT
taxlaw-2834	788	13	”	"	PUNCT
taxlaw-2834	789	1	(	(	PUNCT
taxlaw-2834	789	2	i	i	PRON
taxlaw-2834	789	3	apologize	apologize	VERB
taxlaw-2834	789	4	to	to	ADP
taxlaw-2834	789	5	the	the	DET
taxlaw-2834	789	6	memory	memory	NOUN
taxlaw-2834	789	7	of	of	ADP
taxlaw-2834	789	8	the	the	DET
taxlaw-2834	789	9	great	great	ADJ
taxlaw-2834	789	10	commoner	commoner	NOUN
taxlaw-2834	789	11	and	and	CCONJ
taxlaw-2834	789	12	to	to	ADP
taxlaw-2834	789	13	all	all	PRON
taxlaw-2834	789	14	who	who	PRON
taxlaw-2834	789	15	hold	hold	VERB
taxlaw-2834	789	16	dear	dear	ADJ
taxlaw-2834	789	17	his	his	PRON
taxlaw-2834	789	18	july	july	PROPN
taxlaw-2834	789	19	9	9	NUM
taxlaw-2834	789	20	,	,	PUNCT
taxlaw-2834	789	21	1896	1896	NUM
taxlaw-2834	789	22	“	"	PUNCT
taxlaw-2834	789	23	cross	cross	NOUN
taxlaw-2834	789	24	of	of	ADP
taxlaw-2834	789	25	gold	gold	NOUN
taxlaw-2834	789	26	”	"	PUNCT
taxlaw-2834	789	27	speech	speech	NOUN
taxlaw-2834	789	28	)	)	PUNCT
taxlaw-2834	789	29	.	.	PUNCT
taxlaw-2834	790	1	34	34	NUM
taxlaw-2834	790	2	columbia	columbia	PROPN
taxlaw-2834	790	3	journal	journal	PROPN
taxlaw-2834	790	4	of	of	ADP
taxlaw-2834	790	5	tax	tax	NOUN
taxlaw-2834	790	6	law	law	NOUN
taxlaw-2834	791	1	[	[	X
taxlaw-2834	791	2	vol.7:5	vol.7:5	X
taxlaw-2834	791	3	that	that	PRON
taxlaw-2834	791	4	,	,	PUNCT
taxlaw-2834	791	5	given	give	VERB
taxlaw-2834	791	6	the	the	DET
taxlaw-2834	791	7	impermanence	impermanence	NOUN
taxlaw-2834	791	8	of	of	ADP
taxlaw-2834	791	9	everything	everything	PRON
taxlaw-2834	791	10	political	political	ADJ
taxlaw-2834	791	11	,	,	PUNCT
taxlaw-2834	791	12	today	today	NOUN
taxlaw-2834	791	13	’s	’s	PART
taxlaw-2834	791	14	reality	reality	NOUN
taxlaw-2834	791	15	may	may	AUX
taxlaw-2834	791	16	be	be	AUX
taxlaw-2834	791	17	tomorrow	tomorrow	NOUN
taxlaw-2834	791	18	’s	’s	PART
taxlaw-2834	791	19	memory	memory	NOUN
taxlaw-2834	791	20	,	,	PUNCT
taxlaw-2834	791	21	and	and	CCONJ
taxlaw-2834	791	22	(	(	PUNCT
taxlaw-2834	791	23	3	3	X
taxlaw-2834	791	24	)	)	PUNCT
taxlaw-2834	791	25	in	in	ADP
taxlaw-2834	791	26	light	light	NOUN
taxlaw-2834	791	27	of	of	ADP
taxlaw-2834	791	28	the	the	DET
taxlaw-2834	791	29	above	above	NOUN
taxlaw-2834	791	30	,	,	PUNCT
taxlaw-2834	791	31	suggesting	suggest	VERB
taxlaw-2834	791	32	an	an	DET
taxlaw-2834	791	33	appropriate	appropriate	ADJ
taxlaw-2834	791	34	role	role	NOUN
taxlaw-2834	791	35	for	for	ADP
taxlaw-2834	791	36	those	those	PRON
taxlaw-2834	791	37	interested	interested	ADJ
taxlaw-2834	791	38	in	in	ADP
taxlaw-2834	791	39	the	the	DET
taxlaw-2834	791	40	solvency	solvency	NOUN
taxlaw-2834	791	41	of	of	ADP
taxlaw-2834	791	42	tax	tax	NOUN
taxlaw-2834	791	43	administration	administration	NOUN
taxlaw-2834	791	44	in	in	ADP
taxlaw-2834	791	45	the	the	DET
taxlaw-2834	791	46	united	united	PROPN
taxlaw-2834	791	47	states	states	PROPN
taxlaw-2834	791	48	now	now	ADV
taxlaw-2834	791	49	and	and	CCONJ
taxlaw-2834	791	50	in	in	ADP
taxlaw-2834	791	51	the	the	DET
taxlaw-2834	791	52	future	future	NOUN
taxlaw-2834	791	53	.	.	PUNCT
taxlaw-2834	792	1	a.	a.	NOUN
taxlaw-2834	792	2	realities	reality	NOUN
taxlaw-2834	792	3	everywhere	everywhere	ADV
taxlaw-2834	792	4	and	and	CCONJ
taxlaw-2834	792	5	always	always	ADV
taxlaw-2834	792	6	,	,	PUNCT
taxlaw-2834	792	7	public	public	ADJ
taxlaw-2834	792	8	policy	policy	NOUN
taxlaw-2834	792	9	is	be	AUX
taxlaw-2834	792	10	driven	drive	VERB
taxlaw-2834	792	11	in	in	ADP
taxlaw-2834	792	12	part	part	NOUN
taxlaw-2834	792	13	by	by	ADP
taxlaw-2834	792	14	the	the	DET
taxlaw-2834	792	15	public	public	ADJ
taxlaw-2834	792	16	interest	interest	NOUN
taxlaw-2834	792	17	and	and	CCONJ
taxlaw-2834	792	18	in	in	ADP
taxlaw-2834	792	19	part	part	NOUN
taxlaw-2834	792	20	by	by	ADP
taxlaw-2834	792	21	personal	personal	ADJ
taxlaw-2834	792	22	interest	interest	NOUN
taxlaw-2834	792	23	(	(	PUNCT
taxlaw-2834	792	24	what	what	PRON
taxlaw-2834	792	25	is	be	AUX
taxlaw-2834	792	26	sometimes	sometimes	ADV
taxlaw-2834	792	27	called	call	VERB
taxlaw-2834	792	28	“	"	PUNCT
taxlaw-2834	792	29	public	public	ADJ
taxlaw-2834	792	30	choice”).212	choice”).212	NOUN
taxlaw-2834	792	31	it	it	PRON
taxlaw-2834	792	32	is	be	AUX
taxlaw-2834	792	33	of	of	ADP
taxlaw-2834	792	34	course	course	NOUN
taxlaw-2834	792	35	true	true	ADJ
taxlaw-2834	792	36	that	that	SCONJ
taxlaw-2834	792	37	ideas	idea	NOUN
taxlaw-2834	792	38	with	with	ADP
taxlaw-2834	792	39	much	much	ADJ
taxlaw-2834	792	40	public	public	ADJ
taxlaw-2834	792	41	interest	interest	NOUN
taxlaw-2834	792	42	merit	merit	NOUN
taxlaw-2834	792	43	fail	fail	VERB
taxlaw-2834	792	44	because	because	SCONJ
taxlaw-2834	792	45	of	of	ADP
taxlaw-2834	792	46	public	public	ADJ
taxlaw-2834	792	47	choice	choice	NOUN
taxlaw-2834	792	48	perversities.213	perversities.213	NOUN
taxlaw-2834	792	49	examples	example	NOUN
taxlaw-2834	792	50	abound	abound	VERB
taxlaw-2834	792	51	.	.	PUNCT
taxlaw-2834	793	1	congress	congress	PROPN
taxlaw-2834	793	2	often	often	ADV
taxlaw-2834	793	3	“	"	PUNCT
taxlaw-2834	793	4	strings	string	VERB
taxlaw-2834	793	5	out	out	ADP
taxlaw-2834	793	6	”	"	PUNCT
taxlaw-2834	793	7	desirable	desirable	ADJ
taxlaw-2834	793	8	changes	change	NOUN
taxlaw-2834	793	9	rather	rather	ADV
taxlaw-2834	793	10	than	than	ADP
taxlaw-2834	793	11	implementing	implement	VERB
taxlaw-2834	793	12	a	a	DET
taxlaw-2834	793	13	whole	whole	ADJ
taxlaw-2834	793	14	agenda	agenda	NOUN
taxlaw-2834	793	15	at	at	ADP
taxlaw-2834	793	16	one	one	NUM
taxlaw-2834	793	17	time	time	NOUN
taxlaw-2834	793	18	because	because	SCONJ
taxlaw-2834	793	19	doing	do	VERB
taxlaw-2834	793	20	so	so	ADV
taxlaw-2834	793	21	is	be	AUX
taxlaw-2834	793	22	a	a	DET
taxlaw-2834	793	23	way	way	NOUN
taxlaw-2834	793	24	to	to	PART
taxlaw-2834	793	25	raise	raise	VERB
taxlaw-2834	793	26	pac	pac	PROPN
taxlaw-2834	793	27	contributions	contribution	NOUN
taxlaw-2834	793	28	over	over	ADP
taxlaw-2834	793	29	many	many	ADJ
taxlaw-2834	793	30	years	year	NOUN
taxlaw-2834	793	31	,	,	PUNCT
taxlaw-2834	793	32	not	not	PART
taxlaw-2834	793	33	just	just	ADV
taxlaw-2834	793	34	one	one	NUM
taxlaw-2834	793	35	.	.	PUNCT
taxlaw-2834	794	1	part	part	NOUN
taxlaw-2834	794	2	of	of	ADP
taxlaw-2834	794	3	congress	congress	PROPN
taxlaw-2834	794	4	’	'	PUNCT
taxlaw-2834	794	5	recent	recent	ADJ
taxlaw-2834	794	6	hostility	hostility	NOUN
taxlaw-2834	794	7	to	to	ADP
taxlaw-2834	794	8	the	the	DET
taxlaw-2834	794	9	irs	irs	PROPN
taxlaw-2834	794	10	may	may	AUX
taxlaw-2834	794	11	well	well	ADV
taxlaw-2834	794	12	be	be	AUX
taxlaw-2834	794	13	based	base	VERB
taxlaw-2834	794	14	on	on	ADP
taxlaw-2834	794	15	principle,214	principle,214	PROPN
taxlaw-2834	794	16	but	but	CCONJ
taxlaw-2834	794	17	the	the	DET
taxlaw-2834	794	18	unscrupulous	unscrupulous	ADJ
taxlaw-2834	794	19	have	have	VERB
taxlaw-2834	794	20	incentive	incentive	NOUN
taxlaw-2834	794	21	to	to	PART
taxlaw-2834	794	22	keep	keep	VERB
taxlaw-2834	794	23	the	the	DET
taxlaw-2834	794	24	issue	issue	NOUN
taxlaw-2834	794	25	alive	alive	ADJ
taxlaw-2834	794	26	rather	rather	ADV
taxlaw-2834	794	27	than	than	ADP
taxlaw-2834	794	28	solve	solve	VERB
taxlaw-2834	794	29	it	it	PRON
taxlaw-2834	794	30	.	.	PUNCT
taxlaw-2834	795	1	inadequate	inadequate	ADJ
taxlaw-2834	795	2	irs	irs	PROPN
taxlaw-2834	795	3	technology	technology	NOUN
taxlaw-2834	795	4	and	and	CCONJ
taxlaw-2834	795	5	training	training	NOUN
taxlaw-2834	795	6	budgets	budget	NOUN
taxlaw-2834	795	7	guarantee	guarantee	VERB
taxlaw-2834	795	8	future	future	ADJ
taxlaw-2834	795	9	irs	irs	PROPN
taxlaw-2834	795	10	“	"	PUNCT
taxlaw-2834	795	11	screw	screw	NOUN
taxlaw-2834	795	12	-	-	PUNCT
taxlaw-2834	795	13	ups	up	NOUN
taxlaw-2834	795	14	,	,	PUNCT
taxlaw-2834	795	15	”	"	PUNCT
taxlaw-2834	795	16	and	and	CCONJ
taxlaw-2834	795	17	each	each	DET
taxlaw-2834	795	18	such	such	ADJ
taxlaw-2834	795	19	event	event	NOUN
taxlaw-2834	795	20	is	be	AUX
taxlaw-2834	795	21	the	the	DET
taxlaw-2834	795	22	chance	chance	NOUN
taxlaw-2834	795	23	for	for	ADP
taxlaw-2834	795	24	media	medium	NOUN
taxlaw-2834	795	25	exposure	exposure	NOUN
taxlaw-2834	795	26	,	,	PUNCT
taxlaw-2834	795	27	new	new	ADJ
taxlaw-2834	795	28	fund	fund	NOUN
taxlaw-2834	795	29	-	-	PUNCT
taxlaw-2834	795	30	raising	raise	VERB
taxlaw-2834	795	31	letters	letter	NOUN
taxlaw-2834	795	32	,	,	PUNCT
taxlaw-2834	795	33	and	and	CCONJ
taxlaw-2834	795	34	guaranteed	guarantee	VERB
taxlaw-2834	795	35	applause	applause	NOUN
taxlaw-2834	795	36	lines	line	NOUN
taxlaw-2834	795	37	in	in	ADP
taxlaw-2834	795	38	stump	stump	NOUN
taxlaw-2834	795	39	speeches	speech	NOUN
taxlaw-2834	795	40	.	.	PUNCT
taxlaw-2834	796	1	nearly	nearly	ADV
taxlaw-2834	796	2	everyone	everyone	PRON
taxlaw-2834	796	3	speaks	speak	VERB
taxlaw-2834	796	4	urgently	urgently	ADV
taxlaw-2834	796	5	of	of	ADP
taxlaw-2834	796	6	the	the	DET
taxlaw-2834	796	7	need	need	NOUN
taxlaw-2834	796	8	to	to	PART
taxlaw-2834	796	9	simplify	simplify	VERB
taxlaw-2834	796	10	our	our	PRON
taxlaw-2834	796	11	tax	tax	NOUN
taxlaw-2834	796	12	laws.215	laws.215	NOUN
taxlaw-2834	796	13	but	but	CCONJ
taxlaw-2834	796	14	“	"	PUNCT
taxlaw-2834	796	15	[	[	X
taxlaw-2834	796	16	t]ax	t]ax	PRON
taxlaw-2834	796	17	simplification	simplification	NOUN
taxlaw-2834	796	18	has	have	VERB
taxlaw-2834	796	19	no	no	DET
taxlaw-2834	796	20	constituency	constituency	NOUN
taxlaw-2834	796	21	.	.	PUNCT
taxlaw-2834	797	1	”216	”216	NOUN
taxlaw-2834	797	2	when	when	SCONJ
taxlaw-2834	797	3	a	a	DET
taxlaw-2834	797	4	lawyer	lawyer	NOUN
taxlaw-2834	797	5	or	or	CCONJ
taxlaw-2834	797	6	politician	politician	NOUN
taxlaw-2834	797	7	is	be	AUX
taxlaw-2834	797	8	put	put	VERB
taxlaw-2834	797	9	to	to	ADP
taxlaw-2834	797	10	the	the	DET
taxlaw-2834	797	11	choice	choice	NOUN
taxlaw-2834	797	12	of	of	ADP
taxlaw-2834	797	13	supporting	support	VERB
taxlaw-2834	797	14	(	(	PUNCT
taxlaw-2834	797	15	1	1	NUM
taxlaw-2834	797	16	)	)	PUNCT
taxlaw-2834	797	17	a	a	DET
taxlaw-2834	797	18	simple	simple	ADJ
taxlaw-2834	797	19	tax	tax	NOUN
taxlaw-2834	797	20	rule	rule	NOUN
taxlaw-2834	797	21	that	that	PRON
taxlaw-2834	797	22	does	do	VERB
taxlaw-2834	797	23	nothing	nothing	PRON
taxlaw-2834	797	24	for	for	ADP
taxlaw-2834	797	25	,	,	PUNCT
taxlaw-2834	797	26	or	or	CCONJ
taxlaw-2834	797	27	even	even	ADV
taxlaw-2834	797	28	hurts	hurt	VERB
taxlaw-2834	797	29	,	,	PUNCT
taxlaw-2834	797	30	a	a	DET
taxlaw-2834	797	31	client	client	NOUN
taxlaw-2834	797	32	or	or	CCONJ
taxlaw-2834	797	33	important	important	ADJ
taxlaw-2834	797	34	constituent	constituent	NOUN
taxlaw-2834	797	35	or	or	CCONJ
taxlaw-2834	797	36	(	(	PUNCT
taxlaw-2834	797	37	2	2	X
taxlaw-2834	797	38	)	)	PUNCT
taxlaw-2834	797	39	a	a	DET
taxlaw-2834	797	40	complicated	complicated	ADJ
taxlaw-2834	797	41	rule	rule	NOUN
taxlaw-2834	797	42	that	that	PRON
taxlaw-2834	797	43	is	be	AUX
taxlaw-2834	797	44	very	very	ADV
taxlaw-2834	797	45	much	much	ADV
taxlaw-2834	797	46	in	in	ADP
taxlaw-2834	797	47	the	the	DET
taxlaw-2834	797	48	client	client	NOUN
taxlaw-2834	797	49	’s	’s	PART
taxlaw-2834	797	50	or	or	CCONJ
taxlaw-2834	797	51	constituent	constituent	NOUN
taxlaw-2834	797	52	’s	’s	PART
taxlaw-2834	797	53	pocketbook	pocketbook	NOUN
taxlaw-2834	797	54	interest	interest	NOUN
taxlaw-2834	797	55	,	,	PUNCT
taxlaw-2834	797	56	the	the	DET
taxlaw-2834	797	57	“	"	PUNCT
taxlaw-2834	797	58	smart	smart	ADJ
taxlaw-2834	797	59	money	money	NOUN
taxlaw-2834	797	60	”	"	PUNCT
taxlaw-2834	797	61	knows	know	VERB
taxlaw-2834	797	62	where	where	SCONJ
taxlaw-2834	797	63	to	to	PART
taxlaw-2834	797	64	place	place	VERB
taxlaw-2834	797	65	its	its	PRON
taxlaw-2834	797	66	bet.217	bet.217	NOUN
taxlaw-2834	797	67	and	and	CCONJ
taxlaw-2834	797	68	,	,	PUNCT
taxlaw-2834	797	69	of	of	ADP
taxlaw-2834	797	70	course	course	NOUN
taxlaw-2834	797	71	,	,	PUNCT
taxlaw-2834	797	72	self	self	NOUN
taxlaw-2834	797	73	-	-	PUNCT
taxlaw-2834	797	74	interest	interest	NOUN
taxlaw-2834	797	75	does	do	AUX
taxlaw-2834	797	76	not	not	PART
taxlaw-2834	797	77	stop	stop	VERB
taxlaw-2834	797	78	at	at	ADP
taxlaw-2834	797	79	the	the	DET
taxlaw-2834	797	80	water	water	NOUN
taxlaw-2834	797	81	’s	’s	PART
taxlaw-2834	797	82	edge	edge	NOUN
taxlaw-2834	797	83	.	.	PUNCT
taxlaw-2834	798	1	beps	bep	NOUN
taxlaw-2834	798	2	faces	face	NOUN
taxlaw-2834	798	3	and	and	CCONJ
taxlaw-2834	798	4	future	future	ADJ
taxlaw-2834	798	5	international	international	ADJ
taxlaw-2834	798	6	tax	tax	NOUN
taxlaw-2834	798	7	harmonization	harmonization	NOUN
taxlaw-2834	798	8	initiatives	initiative	NOUN
taxlaw-2834	798	9	will	will	AUX
taxlaw-2834	798	10	face	face	VERB
taxlaw-2834	798	11	great	great	ADJ
taxlaw-2834	798	12	pressure	pressure	NOUN
taxlaw-2834	798	13	from	from	ADP
taxlaw-2834	798	14	parochial	parochial	ADJ
taxlaw-2834	798	15	,	,	PUNCT
taxlaw-2834	798	16	national	national	ADJ
taxlaw-2834	798	17	interests.218	interests.218	PROPN
taxlaw-2834	798	18	b.	b.	PROPN
taxlaw-2834	799	1	“	"	PUNCT
taxlaw-2834	799	2	realities	reality	NOUN
taxlaw-2834	799	3	”	"	PUNCT
taxlaw-2834	799	4	only	only	ADV
taxlaw-2834	799	5	an	an	DET
taxlaw-2834	799	6	incorrigible	incorrigible	ADJ
taxlaw-2834	799	7	optimist	optimist	NOUN
taxlaw-2834	799	8	would	would	AUX
taxlaw-2834	799	9	ignore	ignore	VERB
taxlaw-2834	799	10	the	the	DET
taxlaw-2834	799	11	preceding	precede	VERB
taxlaw-2834	799	12	barriers	barrier	NOUN
taxlaw-2834	799	13	to	to	ADP
taxlaw-2834	799	14	the	the	DET
taxlaw-2834	799	15	making	making	NOUN
taxlaw-2834	799	16	and	and	CCONJ
taxlaw-2834	799	17	maintaining	maintain	VERB
taxlaw-2834	799	18	of	of	ADP
taxlaw-2834	799	19	good	good	ADJ
taxlaw-2834	799	20	tax	tax	NOUN
taxlaw-2834	799	21	policy	policy	NOUN
taxlaw-2834	799	22	.	.	PUNCT
taxlaw-2834	800	1	but	but	CCONJ
taxlaw-2834	800	2	only	only	ADV
taxlaw-2834	800	3	an	an	DET
taxlaw-2834	800	4	incorrigible	incorrigible	ADJ
taxlaw-2834	800	5	defeatist	defeatist	NOUN
taxlaw-2834	800	6	—	—	PUNCT
taxlaw-2834	800	7	and	and	CCONJ
taxlaw-2834	800	8	one	one	NUM
taxlaw-2834	800	9	with	with	ADP
taxlaw-2834	800	10	little	little	ADJ
taxlaw-2834	800	11	knowledge	knowledge	NOUN
taxlaw-2834	800	12	of	of	ADP
taxlaw-2834	800	13	tax	tax	NOUN
taxlaw-2834	800	14	history	history	NOUN
taxlaw-2834	800	15	—	—	PUNCT
taxlaw-2834	800	16	would	would	AUX
taxlaw-2834	800	17	assume	assume	VERB
taxlaw-2834	800	18	that	that	SCONJ
taxlaw-2834	800	19	obstacles	obstacle	NOUN
taxlaw-2834	800	20	are	be	AUX
taxlaw-2834	800	21	forever	forever	ADV
taxlaw-2834	800	22	.	.	PUNCT
taxlaw-2834	801	1	political	political	ADJ
taxlaw-2834	801	2	forces	force	NOUN
taxlaw-2834	801	3	are	be	AUX
taxlaw-2834	801	4	always	always	ADV
taxlaw-2834	801	5	in	in	ADP
taxlaw-2834	801	6	motion	motion	NOUN
taxlaw-2834	801	7	,	,	PUNCT
taxlaw-2834	801	8	so	so	CCONJ
taxlaw-2834	801	9	political	political	ADJ
taxlaw-2834	801	10	realities	reality	NOUN
taxlaw-2834	801	11	are	be	AUX
taxlaw-2834	801	12	always	always	ADV
taxlaw-2834	801	13	temporary	temporary	ADJ
taxlaw-2834	801	14	.	.	PUNCT
taxlaw-2834	802	1	even	even	ADV
taxlaw-2834	802	2	enduring	endure	VERB
taxlaw-2834	802	3	tendencies	tendency	NOUN
taxlaw-2834	802	4	can	can	AUX
taxlaw-2834	802	5	be	be	AUX
taxlaw-2834	802	6	swamped	swamp	VERB
taxlaw-2834	802	7	,	,	PUNCT
taxlaw-2834	802	8	if	if	SCONJ
taxlaw-2834	802	9	only	only	ADV
taxlaw-2834	802	10	for	for	ADP
taxlaw-2834	802	11	a	a	DET
taxlaw-2834	802	12	brief	brief	ADJ
taxlaw-2834	802	13	window	window	NOUN
taxlaw-2834	802	14	of	of	ADP
taxlaw-2834	802	15	opportunity	opportunity	NOUN
taxlaw-2834	802	16	,	,	PUNCT
taxlaw-2834	802	17	but	but	CCONJ
taxlaw-2834	802	18	the	the	DET
taxlaw-2834	802	19	march	march	NOUN
taxlaw-2834	802	20	of	of	ADP
taxlaw-2834	802	21	events	event	NOUN
taxlaw-2834	802	22	.	.	PUNCT
taxlaw-2834	803	1	consider	consider	VERB
taxlaw-2834	803	2	some	some	DET
taxlaw-2834	803	3	examples	example	NOUN
taxlaw-2834	803	4	:	:	PUNCT
taxlaw-2834	803	5	•	•	ADP
taxlaw-2834	803	6	the	the	DET
taxlaw-2834	803	7	“	"	PUNCT
taxlaw-2834	803	8	bracket	bracket	ADJ
taxlaw-2834	803	9	creep	creep	NOUN
taxlaw-2834	803	10	”	"	PUNCT
taxlaw-2834	803	11	phenomenon	phenomenon	NOUN
taxlaw-2834	803	12	(	(	PUNCT
taxlaw-2834	803	13	tax	tax	NOUN
taxlaw-2834	803	14	bills	bill	NOUN
taxlaw-2834	803	15	rising	rise	VERB
taxlaw-2834	803	16	because	because	SCONJ
taxlaw-2834	803	17	of	of	ADP
taxlaw-2834	803	18	the	the	DET
taxlaw-2834	803	19	effects	effect	NOUN
taxlaw-2834	803	20	of	of	ADP
taxlaw-2834	803	21	inflation	inflation	NOUN
taxlaw-2834	803	22	)	)	PUNCT
taxlaw-2834	803	23	offered	offer	VERB
taxlaw-2834	803	24	real	real	ADJ
taxlaw-2834	803	25	benefits	benefit	NOUN
taxlaw-2834	803	26	to	to	ADP
taxlaw-2834	803	27	politicians	politician	NOUN
taxlaw-2834	803	28	:	:	PUNCT
taxlaw-2834	803	29	(	(	PUNCT
taxlaw-2834	803	30	1	1	X
taxlaw-2834	803	31	)	)	PUNCT
taxlaw-2834	803	32	rising	rise	VERB
taxlaw-2834	803	33	revenues	revenue	NOUN
taxlaw-2834	803	34	not	not	PART
taxlaw-2834	803	35	requiring	require	VERB
taxlaw-2834	803	36	voting	voting	NOUN
taxlaw-2834	803	37	for	for	ADP
taxlaw-2834	803	38	tax	tax	NOUN
taxlaw-2834	803	39	increases	increase	NOUN
taxlaw-2834	803	40	and	and	CCONJ
taxlaw-2834	803	41	(	(	PUNCT
taxlaw-2834	803	42	2	2	X
taxlaw-2834	803	43	)	)	PUNCT
taxlaw-2834	803	44	the	the	DET
taxlaw-2834	803	45	chance	chance	NOUN
taxlaw-2834	803	46	to	to	PART
taxlaw-2834	803	47	be	be	AUX
taxlaw-2834	803	48	a	a	DET
taxlaw-2834	803	49	hero	hero	NOUN
taxlaw-2834	803	50	to	to	ADP
taxlaw-2834	803	51	the	the	DET
taxlaw-2834	803	52	voters	voter	NOUN
taxlaw-2834	803	53	by	by	ADP
taxlaw-2834	803	54	periodically	periodically	ADV
taxlaw-2834	803	55	voting	vote	VERB
taxlaw-2834	803	56	for	for	ADP
taxlaw-2834	803	57	tax	tax	NOUN
taxlaw-2834	803	58	cuts	cut	NOUN
taxlaw-2834	803	59	only	only	ADV
taxlaw-2834	803	60	partly	partly	ADV
taxlaw-2834	803	61	offsetting	offset	VERB
taxlaw-2834	803	62	bracket	bracket	NOUN
taxlaw-2834	803	63	212	212	NUM
taxlaw-2834	803	64	a	a	DET
taxlaw-2834	803	65	classic	classic	ADJ
taxlaw-2834	803	66	study	study	NOUN
taxlaw-2834	803	67	of	of	ADP
taxlaw-2834	803	68	this	this	DET
taxlaw-2834	803	69	interaction	interaction	NOUN
taxlaw-2834	803	70	as	as	ADP
taxlaw-2834	803	71	to	to	ADP
taxlaw-2834	803	72	the	the	DET
taxlaw-2834	803	73	historic	historic	ADJ
taxlaw-2834	803	74	tax	tax	NOUN
taxlaw-2834	803	75	reform	reform	NOUN
taxlaw-2834	803	76	act	act	NOUN
taxlaw-2834	803	77	of	of	ADP
taxlaw-2834	803	78	1986	1986	NUM
taxlaw-2834	803	79	is	be	AUX
taxlaw-2834	803	80	daniel	daniel	PROPN
taxlaw-2834	803	81	shaviro	shaviro	PROPN
taxlaw-2834	803	82	,	,	PUNCT
taxlaw-2834	803	83	beyond	beyond	ADP
taxlaw-2834	803	84	public	public	ADJ
taxlaw-2834	803	85	choice	choice	NOUN
taxlaw-2834	803	86	and	and	CCONJ
taxlaw-2834	803	87	public	public	ADJ
taxlaw-2834	803	88	interest	interest	NOUN
taxlaw-2834	803	89	:	:	PUNCT
taxlaw-2834	803	90	a	a	DET
taxlaw-2834	803	91	study	study	NOUN
taxlaw-2834	803	92	of	of	ADP
taxlaw-2834	803	93	the	the	DET
taxlaw-2834	803	94	legislative	legislative	ADJ
taxlaw-2834	803	95	process	process	NOUN
taxlaw-2834	803	96	as	as	SCONJ
taxlaw-2834	803	97	illustrated	illustrate	VERB
taxlaw-2834	803	98	by	by	ADP
taxlaw-2834	803	99	tax	tax	NOUN
taxlaw-2834	803	100	legislation	legislation	NOUN
taxlaw-2834	803	101	in	in	ADP
taxlaw-2834	803	102	the	the	DET
taxlaw-2834	803	103	1980s	1980s	NUM
taxlaw-2834	803	104	,	,	PUNCT
taxlaw-2834	803	105	139	139	NUM
taxlaw-2834	803	106	u.	u.	PROPN
taxlaw-2834	803	107	pa	pa	PROPN
taxlaw-2834	803	108	.	.	PUNCT
taxlaw-2834	803	109	l.	l.	PROPN
taxlaw-2834	803	110	rev	rev	PROPN
taxlaw-2834	803	111	.	.	PROPN
taxlaw-2834	803	112	1	1	NUM
taxlaw-2834	803	113	(	(	PUNCT
taxlaw-2834	803	114	1990	1990	NUM
taxlaw-2834	803	115	)	)	PUNCT
taxlaw-2834	803	116	.	.	PUNCT
taxlaw-2834	804	1	see	see	VERB
taxlaw-2834	804	2	also	also	ADV
taxlaw-2834	804	3	julie	julie	PROPN
taxlaw-2834	804	4	a.	a.	PROPN
taxlaw-2834	804	5	roin	roin	PROPN
taxlaw-2834	804	6	,	,	PUNCT
taxlaw-2834	804	7	united	unite	VERB
taxlaw-2834	804	8	they	they	PRON
taxlaw-2834	804	9	stand	stand	VERB
taxlaw-2834	804	10	,	,	PUNCT
taxlaw-2834	804	11	divided	divide	VERB
taxlaw-2834	804	12	they	they	PRON
taxlaw-2834	804	13	fall	fall	VERB
taxlaw-2834	804	14	:	:	PUNCT
taxlaw-2834	804	15	public	public	ADJ
taxlaw-2834	804	16	choice	choice	NOUN
taxlaw-2834	804	17	theory	theory	NOUN
taxlaw-2834	804	18	and	and	CCONJ
taxlaw-2834	804	19	the	the	DET
taxlaw-2834	804	20	tax	tax	NOUN
taxlaw-2834	804	21	code	code	NOUN
taxlaw-2834	804	22	,	,	PUNCT
taxlaw-2834	804	23	74	74	NUM
taxlaw-2834	804	24	cornell	cornell	PROPN
taxlaw-2834	804	25	l.	l.	PROPN
taxlaw-2834	804	26	rev	rev	PROPN
taxlaw-2834	804	27	.	.	PROPN
taxlaw-2834	804	28	62	62	NUM
taxlaw-2834	804	29	(	(	PUNCT
taxlaw-2834	804	30	1988	1988	NUM
taxlaw-2834	804	31	)	)	PUNCT
taxlaw-2834	804	32	.	.	PUNCT
taxlaw-2834	805	1	213	213	NUM
taxlaw-2834	805	2	see	see	VERB
taxlaw-2834	805	3	,	,	PUNCT
taxlaw-2834	805	4	e.g.	e.g.	ADV
taxlaw-2834	805	5	,	,	PUNCT
taxlaw-2834	805	6	cohen	cohen	PROPN
taxlaw-2834	805	7	,	,	PUNCT
taxlaw-2834	805	8	supra	supra	PROPN
taxlaw-2834	805	9	note	note	PROPN
taxlaw-2834	805	10	1	1	NUM
taxlaw-2834	805	11	,	,	PUNCT
taxlaw-2834	805	12	at	at	ADP
taxlaw-2834	805	13	123	123	NUM
taxlaw-2834	805	14	n.10	n.10	ADP
taxlaw-2834	805	15	(	(	PUNCT
taxlaw-2834	805	16	noting	note	VERB
taxlaw-2834	805	17	the	the	DET
taxlaw-2834	805	18	demise	demise	NOUN
taxlaw-2834	805	19	of	of	ADP
taxlaw-2834	805	20	one	one	NUM
taxlaw-2834	805	21	tax	tax	NOUN
taxlaw-2834	805	22	legislative	legislative	ADJ
taxlaw-2834	805	23	process	process	NOUN
taxlaw-2834	805	24	reform	reform	NOUN
taxlaw-2834	805	25	which	which	PRON
taxlaw-2834	805	26	“	"	PUNCT
taxlaw-2834	805	27	like	like	ADP
taxlaw-2834	805	28	all	all	DET
taxlaw-2834	805	29	really	really	ADV
taxlaw-2834	805	30	good	good	ADJ
taxlaw-2834	805	31	ideas	idea	NOUN
taxlaw-2834	805	32	was	be	AUX
taxlaw-2834	805	33	left	leave	VERB
taxlaw-2834	805	34	fallow	fallow	NOUN
taxlaw-2834	805	35	”	"	PUNCT
taxlaw-2834	805	36	)	)	PUNCT
taxlaw-2834	805	37	.	.	PUNCT
taxlaw-2834	806	1	214	214	NUM
taxlaw-2834	806	2	see	see	VERB
taxlaw-2834	806	3	subpart	subpart	NOUN
taxlaw-2834	806	4	iii.b	iii.b	PROPN
taxlaw-2834	806	5	.	.	PUNCT
taxlaw-2834	806	6	supra	supra	PROPN
taxlaw-2834	806	7	.	.	PUNCT
taxlaw-2834	807	1	215	215	NUM
taxlaw-2834	807	2	but	but	CCONJ
taxlaw-2834	807	3	see	see	VERB
taxlaw-2834	807	4	,	,	PUNCT
taxlaw-2834	807	5	e.g.	e.g.	ADV
taxlaw-2834	807	6	,	,	PUNCT
taxlaw-2834	807	7	samuel	samuel	PROPN
taxlaw-2834	807	8	a.	a.	PROPN
taxlaw-2834	807	9	donaldson	donaldson	PROPN
taxlaw-2834	807	10	,	,	PUNCT
taxlaw-2834	807	11	the	the	DET
taxlaw-2834	807	12	easy	easy	ADJ
taxlaw-2834	807	13	case	case	NOUN
taxlaw-2834	807	14	against	against	ADP
taxlaw-2834	807	15	tax	tax	NOUN
taxlaw-2834	807	16	simplification	simplification	NOUN
taxlaw-2834	807	17	,	,	PUNCT
taxlaw-2834	807	18	22	22	NUM
taxlaw-2834	807	19	va	va	NOUN
taxlaw-2834	807	20	.	.	PUNCT
taxlaw-2834	807	21	tax	tax	PROPN
taxlaw-2834	807	22	rev	rev	PROPN
taxlaw-2834	807	23	.	.	PROPN
taxlaw-2834	808	1	645	645	NUM
taxlaw-2834	808	2	(	(	PUNCT
taxlaw-2834	808	3	2003	2003	NUM
taxlaw-2834	808	4	)	)	PUNCT
taxlaw-2834	808	5	.	.	PUNCT
taxlaw-2834	809	1	216	216	NUM
taxlaw-2834	809	2	cohen	cohen	NOUN
taxlaw-2834	809	3	,	,	PUNCT
taxlaw-2834	809	4	supra	supra	PROPN
taxlaw-2834	809	5	note	note	PROPN
taxlaw-2834	809	6	1	1	NUM
taxlaw-2834	809	7	,	,	PUNCT
taxlaw-2834	809	8	at	at	ADP
taxlaw-2834	809	9	118	118	NUM
taxlaw-2834	809	10	.	.	NOUN
taxlaw-2834	809	11	217	217	NUM
taxlaw-2834	809	12	see	see	VERB
taxlaw-2834	809	13	i	i	PRON
taxlaw-2834	809	14	d.	d.	PROPN
taxlaw-2834	809	15	at	at	ADP
taxlaw-2834	809	16	115	115	NUM
taxlaw-2834	809	17	-	-	SYM
taxlaw-2834	809	18	16	16	NUM
taxlaw-2834	809	19	.	.	PUNCT
taxlaw-2834	809	20	218	218	NUM
taxlaw-2834	809	21	see	see	VERB
taxlaw-2834	809	22	text	text	NOUN
taxlaw-2834	809	23	accompanying	accompany	VERB
taxlaw-2834	809	24	notes	note	NOUN
taxlaw-2834	809	25	167	167	NUM
taxlaw-2834	809	26	to	to	PART
taxlaw-2834	809	27	169	169	NUM
taxlaw-2834	809	28	supra	supra	NOUN
taxlaw-2834	809	29	.	.	PUNCT
taxlaw-2834	810	1	2016	2016	NUM
taxlaw-2834	810	2	]	]	PUNCT
taxlaw-2834	810	3	the	the	DET
taxlaw-2834	810	4	future	future	NOUN
taxlaw-2834	810	5	of	of	ADP
taxlaw-2834	810	6	american	american	PROPN
taxlaw-2834	810	7	tax	tax	PROPN
taxlaw-2834	810	8	administration	administration	NOUN
taxlaw-2834	810	9	35	35	NUM
taxlaw-2834	810	10	creep	creep	NOUN
taxlaw-2834	810	11	.	.	PUNCT
taxlaw-2834	811	1	and	and	CCONJ
taxlaw-2834	811	2	yet	yet	ADV
taxlaw-2834	811	3	bracket	bracket	ADJ
taxlaw-2834	811	4	creep	creep	NOUN
taxlaw-2834	811	5	was	be	AUX
taxlaw-2834	811	6	banished	banish	VERB
taxlaw-2834	811	7	from	from	ADP
taxlaw-2834	811	8	the	the	DET
taxlaw-2834	811	9	code	code	NOUN
taxlaw-2834	811	10	a	a	DET
taxlaw-2834	811	11	generation	generation	NOUN
taxlaw-2834	811	12	ago	ago	ADV
taxlaw-2834	811	13	and	and	CCONJ
taxlaw-2834	811	14	has	have	AUX
taxlaw-2834	811	15	not	not	PART
taxlaw-2834	811	16	returned.219	returned.219	VERB
taxlaw-2834	811	17	•	•	NOUN
taxlaw-2834	812	1	politicians	politician	NOUN
taxlaw-2834	812	2	benefit	benefit	VERB
taxlaw-2834	812	3	(	(	PUNCT
taxlaw-2834	812	4	in	in	ADP
taxlaw-2834	812	5	the	the	DET
taxlaw-2834	812	6	form	form	NOUN
taxlaw-2834	812	7	of	of	ADP
taxlaw-2834	812	8	campaign	campaign	NOUN
taxlaw-2834	812	9	contributions	contribution	NOUN
taxlaw-2834	812	10	)	)	PUNCT
taxlaw-2834	812	11	from	from	ADP
taxlaw-2834	812	12	annually	annually	ADV
taxlaw-2834	812	13	renewing	renew	VERB
taxlaw-2834	812	14	annually	annually	ADV
taxlaw-2834	812	15	popular	popular	ADJ
taxlaw-2834	812	16	tax	tax	NOUN
taxlaw-2834	812	17	breaks	break	NOUN
taxlaw-2834	812	18	.	.	PUNCT
taxlaw-2834	813	1	yet	yet	ADV
taxlaw-2834	813	2	congress	congress	PROPN
taxlaw-2834	813	3	recently	recently	ADV
taxlaw-2834	813	4	voted	vote	VERB
taxlaw-2834	813	5	to	to	PART
taxlaw-2834	813	6	make	make	VERB
taxlaw-2834	813	7	some	some	DET
taxlaw-2834	813	8	renewals	renewal	NOUN
taxlaw-2834	813	9	permanent.220	permanent.220	VERB
taxlaw-2834	813	10	•	•	NUM
taxlaw-2834	813	11	the	the	DET
taxlaw-2834	813	12	value	value	NOUN
taxlaw-2834	813	13	-	-	PUNCT
taxlaw-2834	813	14	added	add	VERB
taxlaw-2834	813	15	tax	tax	NOUN
taxlaw-2834	813	16	was	be	AUX
taxlaw-2834	813	17	once	once	ADV
taxlaw-2834	813	18	considered	consider	VERB
taxlaw-2834	813	19	political	political	ADJ
taxlaw-2834	813	20	poison	poison	NOUN
taxlaw-2834	813	21	.	.	PUNCT
taxlaw-2834	814	1	yet	yet	ADV
taxlaw-2834	814	2	many	many	ADJ
taxlaw-2834	814	3	presidential	presidential	ADJ
taxlaw-2834	814	4	candidates	candidate	NOUN
taxlaw-2834	814	5	—	—	PUNCT
taxlaw-2834	814	6	republican	republican	ADJ
taxlaw-2834	814	7	presidential	presidential	ADJ
taxlaw-2834	814	8	candidates	candidate	NOUN
taxlaw-2834	814	9	—	—	PUNCT
taxlaw-2834	814	10	now	now	ADV
taxlaw-2834	814	11	are	be	AUX
taxlaw-2834	814	12	proposing	propose	VERB
taxlaw-2834	814	13	them.221	them.221	NOUN
taxlaw-2834	814	14	c.	c.	NOUN
taxlaw-2834	814	15	what	what	PRON
taxlaw-2834	814	16	to	to	PART
taxlaw-2834	814	17	do	do	VERB
taxlaw-2834	814	18	many	many	ADJ
taxlaw-2834	814	19	a	a	DET
taxlaw-2834	814	20	fair	fair	ADJ
taxlaw-2834	814	21	flower	flower	NOUN
taxlaw-2834	814	22	of	of	ADP
taxlaw-2834	814	23	reform	reform	NOUN
taxlaw-2834	814	24	has	have	AUX
taxlaw-2834	814	25	been	be	AUX
taxlaw-2834	814	26	crushed	crush	VERB
taxlaw-2834	814	27	under	under	ADP
taxlaw-2834	814	28	the	the	DET
taxlaw-2834	814	29	hard	hard	ADJ
taxlaw-2834	814	30	heels	heel	NOUN
taxlaw-2834	814	31	of	of	ADP
taxlaw-2834	814	32	selfish	selfish	ADJ
taxlaw-2834	814	33	interest	interest	NOUN
taxlaw-2834	814	34	and	and	CCONJ
taxlaw-2834	814	35	callous	callous	ADJ
taxlaw-2834	814	36	indifference	indifference	NOUN
taxlaw-2834	814	37	.	.	PUNCT
taxlaw-2834	815	1	but	but	CCONJ
taxlaw-2834	815	2	there	there	PRON
taxlaw-2834	815	3	is	be	VERB
taxlaw-2834	815	4	personal	personal	ADJ
taxlaw-2834	815	5	satisfaction	satisfaction	NOUN
taxlaw-2834	815	6	in	in	ADP
taxlaw-2834	815	7	fighting	fight	VERB
taxlaw-2834	815	8	the	the	DET
taxlaw-2834	815	9	good	good	ADJ
taxlaw-2834	815	10	fight	fight	NOUN
taxlaw-2834	815	11	,	,	PUNCT
taxlaw-2834	815	12	even	even	ADV
taxlaw-2834	815	13	if	if	SCONJ
taxlaw-2834	815	14	it	it	PRON
taxlaw-2834	815	15	is	be	AUX
taxlaw-2834	815	16	against	against	ADP
taxlaw-2834	815	17	long	long	ADJ
taxlaw-2834	815	18	odds.222	odds.222	NOUN
taxlaw-2834	815	19	and	and	CCONJ
taxlaw-2834	815	20	the	the	DET
taxlaw-2834	815	21	good	good	NOUN
taxlaw-2834	815	22	does	do	AUX
taxlaw-2834	815	23	sometimes	sometimes	ADV
taxlaw-2834	815	24	triumph	triumph	VERB
taxlaw-2834	815	25	despite	despite	SCONJ
taxlaw-2834	815	26	the	the	DET
taxlaw-2834	815	27	odds	odd	NOUN
taxlaw-2834	815	28	.	.	PUNCT
taxlaw-2834	816	1	if	if	SCONJ
taxlaw-2834	816	2	major	major	ADJ
taxlaw-2834	816	3	reform	reform	NOUN
taxlaw-2834	816	4	is	be	AUX
taxlaw-2834	816	5	unlikely	unlikely	ADJ
taxlaw-2834	816	6	,	,	PUNCT
taxlaw-2834	816	7	piecemeal	piecemeal	ADJ
taxlaw-2834	816	8	gains	gain	NOUN
taxlaw-2834	816	9	can	can	AUX
taxlaw-2834	816	10	be	be	AUX
taxlaw-2834	816	11	won.223	won.223	VERB
taxlaw-2834	816	12	those	those	PRON
taxlaw-2834	816	13	who	who	PRON
taxlaw-2834	816	14	are	be	AUX
taxlaw-2834	816	15	friends	friend	NOUN
taxlaw-2834	816	16	of	of	ADP
taxlaw-2834	816	17	good	good	ADJ
taxlaw-2834	816	18	tax	tax	NOUN
taxlaw-2834	816	19	administration	administration	NOUN
taxlaw-2834	816	20	might	might	AUX
taxlaw-2834	816	21	find	find	VERB
taxlaw-2834	816	22	the	the	DET
taxlaw-2834	816	23	following	follow	VERB
taxlaw-2834	816	24	course	course	NOUN
taxlaw-2834	816	25	realistic	realistic	ADJ
taxlaw-2834	816	26	without	without	ADP
taxlaw-2834	816	27	being	be	AUX
taxlaw-2834	816	28	fatalistic	fatalistic	ADJ
taxlaw-2834	816	29	:	:	PUNCT
taxlaw-2834	816	30	(	(	PUNCT
taxlaw-2834	816	31	1	1	X
taxlaw-2834	816	32	)	)	PUNCT
taxlaw-2834	816	33	continue	continue	VERB
taxlaw-2834	816	34	to	to	PART
taxlaw-2834	816	35	advocate	advocate	VERB
taxlaw-2834	816	36	for	for	ADP
taxlaw-2834	816	37	good	good	ADJ
taxlaw-2834	816	38	ideas	idea	NOUN
taxlaw-2834	816	39	,	,	PUNCT
taxlaw-2834	816	40	creating	create	VERB
taxlaw-2834	816	41	an	an	DET
taxlaw-2834	816	42	intellectual	intellectual	ADJ
taxlaw-2834	816	43	record	record	NOUN
taxlaw-2834	816	44	that	that	PRON
taxlaw-2834	816	45	can	can	AUX
taxlaw-2834	816	46	justify	justify	VERB
taxlaw-2834	816	47	change	change	NOUN
taxlaw-2834	816	48	at	at	ADP
taxlaw-2834	816	49	the	the	DET
taxlaw-2834	816	50	opportune	opportune	ADJ
taxlaw-2834	816	51	moment	moment	NOUN
taxlaw-2834	816	52	;	;	PUNCT
taxlaw-2834	816	53	(	(	PUNCT
taxlaw-2834	816	54	2	2	X
taxlaw-2834	816	55	)	)	PUNCT
taxlaw-2834	816	56	when	when	SCONJ
taxlaw-2834	816	57	the	the	DET
taxlaw-2834	816	58	winds	wind	NOUN
taxlaw-2834	816	59	of	of	ADP
taxlaw-2834	816	60	public	public	ADJ
taxlaw-2834	816	61	choice	choice	NOUN
taxlaw-2834	816	62	opposition	opposition	NOUN
taxlaw-2834	816	63	blow	blow	NOUN
taxlaw-2834	816	64	hard	hard	ADV
taxlaw-2834	816	65	,	,	PUNCT
taxlaw-2834	816	66	husband	husband	NOUN
taxlaw-2834	816	67	energy	energy	NOUN
taxlaw-2834	816	68	and	and	CCONJ
taxlaw-2834	816	69	avoid	avoid	VERB
taxlaw-2834	816	70	discouragement	discouragement	NOUN
taxlaw-2834	816	71	;	;	PUNCT
taxlaw-2834	816	72	(	(	PUNCT
taxlaw-2834	816	73	3	3	X
taxlaw-2834	816	74	)	)	PUNCT
taxlaw-2834	816	75	when	when	SCONJ
taxlaw-2834	816	76	the	the	DET
taxlaw-2834	816	77	gale	gale	NOUN
taxlaw-2834	816	78	subsides	subside	VERB
taxlaw-2834	816	79	or	or	CCONJ
taxlaw-2834	816	80	when	when	SCONJ
taxlaw-2834	816	81	political	political	ADJ
taxlaw-2834	816	82	circumstances	circumstance	NOUN
taxlaw-2834	816	83	direct	direct	VERB
taxlaw-2834	816	84	the	the	DET
taxlaw-2834	816	85	wind	wind	NOUN
taxlaw-2834	816	86	in	in	ADP
taxlaw-2834	816	87	favorable	favorable	ADJ
taxlaw-2834	816	88	direction	direction	NOUN
taxlaw-2834	816	89	,	,	PUNCT
taxlaw-2834	816	90	seize	seize	VERB
taxlaw-2834	816	91	the	the	DET
taxlaw-2834	816	92	moment	moment	NOUN
taxlaw-2834	816	93	to	to	PART
taxlaw-2834	816	94	push	push	VERB
taxlaw-2834	816	95	hard	hard	ADV
taxlaw-2834	816	96	for	for	SCONJ
taxlaw-2834	816	97	the	the	DET
taxlaw-2834	816	98	changes	change	NOUN
taxlaw-2834	816	99	already	already	ADV
taxlaw-2834	816	100	justified	justify	VERB
taxlaw-2834	816	101	intellectually	intellectually	ADV
taxlaw-2834	816	102	;	;	PUNCT
taxlaw-2834	816	103	and	and	CCONJ
taxlaw-2834	816	104	(	(	PUNCT
taxlaw-2834	816	105	4	4	X
taxlaw-2834	816	106	)	)	PUNCT
taxlaw-2834	816	107	compromise	compromise	NOUN
taxlaw-2834	816	108	but	but	CCONJ
taxlaw-2834	816	109	not	not	PART
taxlaw-2834	816	110	to	to	ADP
taxlaw-2834	816	111	the	the	DET
taxlaw-2834	816	112	point	point	NOUN
taxlaw-2834	816	113	of	of	ADP
taxlaw-2834	816	114	sacrificing	sacrifice	VERB
taxlaw-2834	816	115	core	core	NOUN
taxlaw-2834	816	116	principles	principle	NOUN
taxlaw-2834	816	117	of	of	ADP
taxlaw-2834	816	118	taxation	taxation	NOUN
taxlaw-2834	816	119	.	.	PUNCT
taxlaw-2834	817	1	what	what	PRON
taxlaw-2834	817	2	are	be	AUX
taxlaw-2834	817	3	those	those	DET
taxlaw-2834	817	4	principles	principle	NOUN
taxlaw-2834	817	5	?	?	PUNCT
taxlaw-2834	818	1	many	many	ADJ
taxlaw-2834	818	2	sets	set	NOUN
taxlaw-2834	818	3	have	have	AUX
taxlaw-2834	818	4	been	be	AUX
taxlaw-2834	818	5	offered	offer	VERB
taxlaw-2834	818	6	.	.	PUNCT
taxlaw-2834	819	1	professor	professor	NOUN
taxlaw-2834	819	2	,	,	PUNCT
taxlaw-2834	819	3	later	later	ADV
taxlaw-2834	819	4	judge	judge	NOUN
taxlaw-2834	819	5	,	,	PUNCT
taxlaw-2834	819	6	sneed	sneed	PROPN
taxlaw-2834	819	7	’s	’s	PART
taxlaw-2834	819	8	seven	seven	NUM
taxlaw-2834	819	9	principles	principle	NOUN
taxlaw-2834	819	10	of	of	ADP
taxlaw-2834	819	11	taxation	taxation	NOUN
taxlaw-2834	819	12	are	be	AUX
taxlaw-2834	819	13	always	always	ADV
taxlaw-2834	819	14	worth	worth	ADJ
taxlaw-2834	819	15	remembering	remember	VERB
taxlaw-2834	819	16	.	.	PUNCT
taxlaw-2834	820	1	224	224	NUM
taxlaw-2834	820	2	other	other	ADJ
taxlaw-2834	820	3	commentators	commentator	NOUN
taxlaw-2834	820	4	have	have	AUX
taxlaw-2834	820	5	offered	offer	VERB
taxlaw-2834	820	6	different	different	ADJ
taxlaw-2834	820	7	or	or	CCONJ
taxlaw-2834	820	8	more	more	ADV
taxlaw-2834	820	9	particularized	particularized	ADJ
taxlaw-2834	820	10	lists.225	lists.225	NOUN
taxlaw-2834	820	11	so	so	ADV
taxlaw-2834	820	12	have	have	VERB
taxlaw-2834	820	13	political	political	ADJ
taxlaw-2834	820	14	leaders	leader	NOUN
taxlaw-2834	820	15	of	of	ADP
taxlaw-2834	820	16	both	both	DET
taxlaw-2834	820	17	parties.226	parties.226	NOUN
taxlaw-2834	820	18	the	the	DET
taxlaw-2834	820	19	irs	irs	PROPN
taxlaw-2834	820	20	has	have	AUX
taxlaw-2834	820	21	established	establish	VERB
taxlaw-2834	820	22	a	a	DET
taxlaw-2834	820	23	ten	ten	NUM
taxlaw-2834	820	24	-	-	PUNCT
taxlaw-2834	820	25	part	part	NOUN
taxlaw-2834	820	26	taxpayer	taxpayer	NOUN
taxlaw-2834	820	27	bill	bill	NOUN
taxlaw-2834	820	28	of	of	ADP
taxlaw-2834	820	29	rights.227	rights.227	PROPN
taxlaw-2834	820	30	regardless	regardless	ADV
taxlaw-2834	820	31	of	of	ADP
taxlaw-2834	820	32	the	the	DET
taxlaw-2834	820	33	stresses	stress	NOUN
taxlaw-2834	820	34	of	of	ADP
taxlaw-2834	820	35	the	the	DET
taxlaw-2834	820	36	moment	moment	NOUN
taxlaw-2834	820	37	,	,	PUNCT
taxlaw-2834	820	38	even	even	ADV
taxlaw-2834	820	39	those	those	PRON
taxlaw-2834	820	40	as	as	ADV
taxlaw-2834	820	41	acute	acute	ADJ
taxlaw-2834	820	42	as	as	ADP
taxlaw-2834	820	43	the	the	DET
taxlaw-2834	820	44	current	current	ADJ
taxlaw-2834	820	45	“	"	PUNCT
taxlaw-2834	820	46	perfect	perfect	ADJ
taxlaw-2834	820	47	storm	storm	NOUN
taxlaw-2834	820	48	,	,	PUNCT
taxlaw-2834	820	49	”	"	PUNCT
taxlaw-2834	820	50	tax	tax	NOUN
taxlaw-2834	820	51	discourse	discourse	NOUN
taxlaw-2834	820	52	and	and	CCONJ
taxlaw-2834	820	53	action	action	NOUN
taxlaw-2834	820	54	should	should	AUX
taxlaw-2834	820	55	always	always	ADV
taxlaw-2834	820	56	trench	trench	VERB
taxlaw-2834	820	57	firmly	firmly	ADV
taxlaw-2834	820	58	in	in	ADP
taxlaw-2834	820	59	solid	solid	ADJ
taxlaw-2834	820	60	principles	principle	NOUN
taxlaw-2834	820	61	.	.	PUNCT
taxlaw-2834	821	1	to	to	PART
taxlaw-2834	821	2	endure	endure	VERB
taxlaw-2834	821	3	,	,	PUNCT
taxlaw-2834	821	4	to	to	PART
taxlaw-2834	821	5	flourish	flourish	VERB
taxlaw-2834	821	6	over	over	ADP
taxlaw-2834	821	7	the	the	DET
taxlaw-2834	821	8	long	long	ADJ
taxlaw-2834	821	9	term	term	NOUN
taxlaw-2834	821	10	,	,	PUNCT
taxlaw-2834	821	11	so	so	ADV
taxlaw-2834	821	12	pervasive	pervasive	ADJ
taxlaw-2834	821	13	and	and	CCONJ
taxlaw-2834	821	14	crucial	crucial	ADJ
taxlaw-2834	821	15	a	a	DET
taxlaw-2834	821	16	function	function	NOUN
taxlaw-2834	821	17	as	as	ADP
taxlaw-2834	821	18	financing	finance	VERB
taxlaw-2834	821	19	the	the	DET
taxlaw-2834	821	20	government	government	NOUN
taxlaw-2834	821	21	must	must	AUX
taxlaw-2834	821	22	rest	rest	VERB
taxlaw-2834	821	23	on	on	ADP
taxlaw-2834	821	24	principles	principle	NOUN
taxlaw-2834	821	25	,	,	PUNCT
taxlaw-2834	821	26	not	not	PART
taxlaw-2834	821	27	expediency	expediency	NOUN
taxlaw-2834	821	28	.	.	PUNCT
taxlaw-2834	822	1	despite	despite	SCONJ
taxlaw-2834	822	2	the	the	DET
taxlaw-2834	822	3	crisis	crisis	NOUN
taxlaw-2834	822	4	,	,	PUNCT
taxlaw-2834	822	5	we	we	PRON
taxlaw-2834	822	6	should	should	AUX
taxlaw-2834	822	7	eschew	eschew	VERB
taxlaw-2834	822	8	anything	anything	PRON
taxlaw-2834	822	9	momentarily	momentarily	ADV
taxlaw-2834	822	10	seductive	seductive	ADJ
taxlaw-2834	822	11	that	that	PRON
taxlaw-2834	822	12	would	would	AUX
taxlaw-2834	822	13	imperil	imperil	VERB
taxlaw-2834	822	14	the	the	DET
taxlaw-2834	822	15	enduringly	enduringly	ADV
taxlaw-2834	822	16	sound	sound	NOUN
taxlaw-2834	822	17	.	.	PUNCT
taxlaw-2834	823	1	219	219	NUM
taxlaw-2834	823	2	see	see	NOUN
taxlaw-2834	823	3	i.r.c	i.r.c	NOUN
taxlaw-2834	823	4	.	.	PUNCT
taxlaw-2834	824	1	§	§	PROPN
taxlaw-2834	824	2	§	§	PROPN
taxlaw-2834	824	3	1(f	1(f	NUM
taxlaw-2834	824	4	)	)	PUNCT
taxlaw-2834	824	5	,	,	PUNCT
taxlaw-2834	824	6	63(c)(4	63(c)(4	NUM
taxlaw-2834	824	7	)	)	PUNCT
taxlaw-2834	824	8	.	.	PUNCT
taxlaw-2834	825	1	220	220	NUM
taxlaw-2834	825	2	h.r	h.r	PROPN
taxlaw-2834	825	3	.	.	PROPN
taxlaw-2834	825	4	2029	2029	NUM
taxlaw-2834	825	5	,	,	PUNCT
taxlaw-2834	825	6	protecting	protect	VERB
taxlaw-2834	825	7	americans	americans	PROPN
taxlaw-2834	825	8	from	from	ADP
taxlaw-2834	825	9	tax	tax	NOUN
taxlaw-2834	825	10	hikes	hike	NOUN
taxlaw-2834	825	11	act	act	PROPN
taxlaw-2834	825	12	,	,	PUNCT
taxlaw-2834	825	13	114th	114th	PROPN
taxlaw-2834	825	14	cong	cong	NOUN
taxlaw-2834	825	15	.	.	PUNCT
taxlaw-2834	826	1	(	(	PUNCT
taxlaw-2834	826	2	1st	1st	ADJ
taxlaw-2834	826	3	sess	sess	NOUN
taxlaw-2834	826	4	.	.	PUNCT
taxlaw-2834	827	1	dec	dec	PROPN
taxlaw-2834	827	2	.	.	PROPN
taxlaw-2834	827	3	2015	2015	NUM
taxlaw-2834	827	4	)	)	PUNCT
taxlaw-2834	827	5	.	.	PUNCT
taxlaw-2834	828	1	221	221	NUM
taxlaw-2834	828	2	see	see	VERB
taxlaw-2834	828	3	paul	paul	PROPN
taxlaw-2834	828	4	caron	caron	PROPN
taxlaw-2834	828	5	,	,	PUNCT
taxlaw-2834	828	6	value	value	NOUN
taxlaw-2834	828	7	-	-	PUNCT
taxlaw-2834	828	8	added	add	VERB
taxlaw-2834	828	9	tax	tax	NOUN
taxlaw-2834	828	10	catches	catch	NOUN
taxlaw-2834	828	11	on	on	ADP
taxlaw-2834	828	12	in	in	ADP
taxlaw-2834	828	13	republican	republican	ADJ
taxlaw-2834	828	14	presidential	presidential	ADJ
taxlaw-2834	828	15	race	race	NOUN
taxlaw-2834	828	16	,	,	PUNCT
taxlaw-2834	829	1	wall	wall	PROPN
taxlaw-2834	829	2	st	st	PROPN
taxlaw-2834	829	3	.	.	PROPN
taxlaw-2834	829	4	j.	j.	PROPN
taxlaw-2834	829	5	(	(	PUNCT
taxlaw-2834	829	6	nov	nov	PROPN
taxlaw-2834	829	7	.	.	PROPN
taxlaw-2834	829	8	12	12	NUM
taxlaw-2834	829	9	,	,	PUNCT
taxlaw-2834	829	10	2015	2015	NUM
taxlaw-2834	829	11	)	)	PUNCT
taxlaw-2834	829	12	,	,	PUNCT
taxlaw-2834	830	1	http://www.wsj.com/articles/value-added-tax-catches-on-in-republican-presidential-race1447374891	http://www.wsj.com/articles/value-added-tax-catches-on-in-republican-presidential-race1447374891	PROPN
taxlaw-2834	830	2	[	[	X
taxlaw-2834	830	3	https://perma.cc/sd69-6rss	https://perma.cc/sd69-6rss	PROPN
taxlaw-2834	830	4	]	]	PUNCT
taxlaw-2834	830	5	.	.	PUNCT
taxlaw-2834	831	1	222	222	NUM
taxlaw-2834	831	2	“	"	PUNCT
taxlaw-2834	831	3	the	the	DET
taxlaw-2834	831	4	idea	idea	NOUN
taxlaw-2834	831	5	of	of	ADP
taxlaw-2834	831	6	tax	tax	NOUN
taxlaw-2834	831	7	nirvana	nirvana	PROPN
taxlaw-2834	831	8	seems	seem	VERB
taxlaw-2834	831	9	always	always	ADV
taxlaw-2834	831	10	to	to	PART
taxlaw-2834	831	11	elude	elude	VERB
taxlaw-2834	831	12	us	we	PRON
taxlaw-2834	831	13	.	.	PUNCT
taxlaw-2834	832	1	but	but	CCONJ
taxlaw-2834	832	2	like	like	INTJ
taxlaw-2834	832	3	don	don	PROPN
taxlaw-2834	832	4	quixote	quixote	PROPN
taxlaw-2834	832	5	,	,	PUNCT
taxlaw-2834	832	6	the	the	DET
taxlaw-2834	832	7	quest	quest	NOUN
taxlaw-2834	832	8	is	be	AUX
taxlaw-2834	832	9	the	the	DET
taxlaw-2834	832	10	thing	thing	NOUN
taxlaw-2834	832	11	.	.	PUNCT
taxlaw-2834	832	12	”	"	PUNCT
taxlaw-2834	833	1	cohen	cohen	PROPN
taxlaw-2834	833	2	,	,	PUNCT
taxlaw-2834	833	3	supra	supra	PROPN
taxlaw-2834	833	4	note	note	PROPN
taxlaw-2834	833	5	1	1	NUM
taxlaw-2834	833	6	,	,	PUNCT
taxlaw-2834	833	7	at	at	ADP
taxlaw-2834	833	8	122	122	NUM
taxlaw-2834	833	9	.	.	PUNCT
taxlaw-2834	833	10	223	223	NUM
taxlaw-2834	833	11	see	see	VERB
taxlaw-2834	833	12	i	i	PRON
taxlaw-2834	833	13	d.	d.	PROPN
taxlaw-2834	833	14	at	at	ADP
taxlaw-2834	833	15	123	123	NUM
taxlaw-2834	833	16	(	(	PUNCT
taxlaw-2834	833	17	for	for	ADP
taxlaw-2834	833	18	this	this	DET
taxlaw-2834	833	19	reason	reason	NOUN
taxlaw-2834	833	20	,	,	PUNCT
taxlaw-2834	833	21	seeing	see	VERB
taxlaw-2834	833	22	himself	himself	PRON
taxlaw-2834	833	23	as	as	ADP
taxlaw-2834	833	24	“	"	PUNCT
taxlaw-2834	833	25	a	a	DET
taxlaw-2834	833	26	raging	rage	VERB
taxlaw-2834	833	27	incrementalist	incrementalist	NOUN
taxlaw-2834	833	28	”	"	PUNCT
taxlaw-2834	833	29	in	in	ADP
taxlaw-2834	833	30	tax	tax	NOUN
taxlaw-2834	833	31	policy	policy	NOUN
taxlaw-2834	833	32	)	)	PUNCT
taxlaw-2834	833	33	.	.	PUNCT
taxlaw-2834	834	1	224	224	NUM
taxlaw-2834	834	2	(	(	PUNCT
taxlaw-2834	834	3	1	1	NUM
taxlaw-2834	834	4	)	)	PUNCT
taxlaw-2834	834	5	adequate	adequate	ADJ
taxlaw-2834	834	6	revenue	revenue	NOUN
taxlaw-2834	834	7	,	,	PUNCT
taxlaw-2834	834	8	(	(	PUNCT
taxlaw-2834	834	9	2	2	X
taxlaw-2834	834	10	)	)	PUNCT
taxlaw-2834	834	11	administrability	administrability	NOUN
taxlaw-2834	834	12	,	,	PUNCT
taxlaw-2834	834	13	(	(	PUNCT
taxlaw-2834	834	14	3	3	X
taxlaw-2834	834	15	)	)	PUNCT
taxlaw-2834	834	16	horizontal	horizontal	ADJ
taxlaw-2834	834	17	fairness	fairness	NOUN
taxlaw-2834	834	18	,	,	PUNCT
taxlaw-2834	834	19	(	(	PUNCT
taxlaw-2834	834	20	4	4	X
taxlaw-2834	834	21	)	)	PUNCT
taxlaw-2834	834	22	economic	economic	ADJ
taxlaw-2834	834	23	stability	stability	NOUN
taxlaw-2834	834	24	,	,	PUNCT
taxlaw-2834	834	25	(	(	PUNCT
taxlaw-2834	834	26	5	5	X
taxlaw-2834	834	27	)	)	PUNCT
taxlaw-2834	834	28	distributional	distributional	ADJ
taxlaw-2834	834	29	fairness	fairness	NOUN
taxlaw-2834	834	30	,	,	PUNCT
taxlaw-2834	834	31	(	(	PUNCT
taxlaw-2834	834	32	6	6	NUM
taxlaw-2834	834	33	)	)	PUNCT
taxlaw-2834	834	34	market	market	NOUN
taxlaw-2834	834	35	-	-	PUNCT
taxlaw-2834	834	36	oriented	orient	VERB
taxlaw-2834	834	37	economy	economy	NOUN
taxlaw-2834	834	38	,	,	PUNCT
taxlaw-2834	834	39	and	and	CCONJ
taxlaw-2834	834	40	(	(	PUNCT
taxlaw-2834	834	41	7	7	X
taxlaw-2834	834	42	)	)	PUNCT
taxlaw-2834	834	43	political	political	ADJ
taxlaw-2834	834	44	order	order	NOUN
taxlaw-2834	834	45	.	.	PUNCT
taxlaw-2834	835	1	joseph	joseph	PROPN
taxlaw-2834	835	2	t.	t.	PROPN
taxlaw-2834	835	3	sneed	sneed	PROPN
taxlaw-2834	835	4	,	,	PUNCT
taxlaw-2834	835	5	the	the	DET
taxlaw-2834	835	6	criteria	criterion	NOUN
taxlaw-2834	835	7	of	of	ADP
taxlaw-2834	835	8	federal	federal	ADJ
taxlaw-2834	835	9	income	income	NOUN
taxlaw-2834	835	10	tax	tax	NOUN
taxlaw-2834	835	11	policy	policy	NOUN
taxlaw-2834	835	12	,	,	PUNCT
taxlaw-2834	835	13	17	17	NUM
taxlaw-2834	835	14	stan	stan	PROPN
taxlaw-2834	835	15	.	.	PUNCT
taxlaw-2834	836	1	l.	l.	PROPN
taxlaw-2834	836	2	rev	rev	PROPN
taxlaw-2834	836	3	.	.	PROPN
taxlaw-2834	836	4	567	567	NUM
taxlaw-2834	836	5	,	,	PUNCT
taxlaw-2834	836	6	568	568	NUM
taxlaw-2834	836	7	(	(	PUNCT
taxlaw-2834	836	8	1965	1965	NUM
taxlaw-2834	836	9	)	)	PUNCT
taxlaw-2834	836	10	.	.	PUNCT
taxlaw-2834	837	1	225	225	NUM
taxlaw-2834	837	2	see	see	VERB
taxlaw-2834	837	3	,	,	PUNCT
taxlaw-2834	837	4	e.g.	e.g.	ADV
taxlaw-2834	837	5	,	,	PUNCT
taxlaw-2834	837	6	johnson	johnson	PROPN
taxlaw-2834	837	7	,	,	PUNCT
taxlaw-2834	837	8	supra	supra	PROPN
taxlaw-2834	837	9	note	note	PROPN
taxlaw-2834	837	10	112	112	NUM
taxlaw-2834	837	11	,	,	PUNCT
taxlaw-2834	837	12	at	at	ADP
taxlaw-2834	837	13	244	244	NUM
taxlaw-2834	837	14	-	-	SYM
taxlaw-2834	837	15	46	46	NUM
taxlaw-2834	837	16	(	(	PUNCT
taxlaw-2834	837	17	criteria	criterion	NOUN
taxlaw-2834	837	18	as	as	ADP
taxlaw-2834	837	19	to	to	PART
taxlaw-2834	837	20	tax	tax	VERB
taxlaw-2834	837	21	procedural	procedural	ADJ
taxlaw-2834	837	22	reform	reform	NOUN
taxlaw-2834	837	23	)	)	PUNCT
taxlaw-2834	837	24	.	.	PUNCT
taxlaw-2834	838	1	226	226	NUM
taxlaw-2834	838	2	see	see	VERB
taxlaw-2834	838	3	,	,	PUNCT
taxlaw-2834	838	4	e.g.	e.g.	ADV
taxlaw-2834	838	5	,	,	PUNCT
taxlaw-2834	838	6	president	president	NOUN
taxlaw-2834	838	7	’s	’s	PART
taxlaw-2834	838	8	framework	framework	NOUN
taxlaw-2834	838	9	for	for	ADP
taxlaw-2834	838	10	business	business	NOUN
taxlaw-2834	838	11	tax	tax	NOUN
taxlaw-2834	838	12	reform	reform	NOUN
taxlaw-2834	838	13	1	1	NUM
taxlaw-2834	838	14	(	(	PUNCT
taxlaw-2834	838	15	feb	feb	PROPN
taxlaw-2834	838	16	.	.	PROPN
taxlaw-2834	838	17	2012	2012	NUM
taxlaw-2834	838	18	)	)	PUNCT
taxlaw-2834	838	19	(	(	PUNCT
taxlaw-2834	838	20	five	five	NUM
taxlaw-2834	838	21	elements	element	NOUN
taxlaw-2834	838	22	of	of	ADP
taxlaw-2834	838	23	business	business	NOUN
taxlaw-2834	838	24	tax	tax	NOUN
taxlaw-2834	838	25	reform	reform	NOUN
taxlaw-2834	838	26	)	)	PUNCT
taxlaw-2834	838	27	;	;	PUNCT
taxlaw-2834	838	28	kevin	kevin	PROPN
taxlaw-2834	838	29	brady	brady	PROPN
taxlaw-2834	838	30	,	,	PUNCT
taxlaw-2834	838	31	chair	chair	NOUN
taxlaw-2834	838	32	,	,	PUNCT
taxlaw-2834	838	33	house	house	NOUN
taxlaw-2834	838	34	ways	way	NOUN
taxlaw-2834	838	35	and	and	CCONJ
taxlaw-2834	838	36	means	mean	VERB
taxlaw-2834	838	37	comm	comm	NOUN
taxlaw-2834	838	38	.	.	PUNCT
taxlaw-2834	839	1	,	,	PUNCT
taxlaw-2834	839	2	keynote	keynote	PROPN
taxlaw-2834	839	3	address	address	NOUN
taxlaw-2834	839	4	,	,	PUNCT
taxlaw-2834	839	5	tax	tax	NOUN
taxlaw-2834	839	6	council	council	PROPN
taxlaw-2834	839	7	policy	policy	PROPN
taxlaw-2834	839	8	institute	institute	PROPN
taxlaw-2834	839	9	symposium	symposium	NOUN
taxlaw-2834	839	10	3	3	NUM
taxlaw-2834	839	11	-	-	SYM
taxlaw-2834	839	12	4	4	NUM
taxlaw-2834	839	13	(	(	PUNCT
taxlaw-2834	839	14	feb	feb	X
taxlaw-2834	839	15	.	.	PROPN
taxlaw-2834	839	16	12	12	NUM
taxlaw-2834	839	17	,	,	PUNCT
taxlaw-2834	839	18	2016	2016	NUM
taxlaw-2834	839	19	)	)	PUNCT
taxlaw-2834	839	20	(	(	PUNCT
taxlaw-2834	839	21	on	on	ADP
taxlaw-2834	839	22	file	file	NOUN
taxlaw-2834	839	23	with	with	ADP
taxlaw-2834	839	24	author	author	NOUN
taxlaw-2834	839	25	)	)	PUNCT
taxlaw-2834	839	26	.	.	PUNCT
taxlaw-2834	840	1	227	227	NUM
taxlaw-2834	840	2	irs	irs	PROPN
taxlaw-2834	840	3	pub	pub	NOUN
taxlaw-2834	840	4	.	.	PUNCT
taxlaw-2834	841	1	1	1	NUM
taxlaw-2834	841	2	,	,	PUNCT
taxlaw-2834	841	3	your	your	PRON
taxlaw-2834	841	4	rights	right	NOUN
taxlaw-2834	841	5	as	as	ADP
taxlaw-2834	841	6	a	a	DET
taxlaw-2834	841	7	taxpayer	taxpayer	NOUN
taxlaw-2834	841	8	(	(	PUNCT
taxlaw-2834	841	9	rev	rev	PROPN
taxlaw-2834	841	10	.	.	PUNCT
taxlaw-2834	841	11	dec	dec	PROPN
taxlaw-2834	841	12	.	.	PROPN
taxlaw-2834	841	13	2014	2014	NUM
taxlaw-2834	841	14	)	)	PUNCT
taxlaw-2834	841	15	.	.	PUNCT