id	sid	tid	token	lemma	pos
taxlaw-2836	1	1	formatted	format	VERB
taxlaw-2836	1	2	-	-	PUNCT
taxlaw-2836	1	3	mayer	mayer	NOUN
taxlaw-2836	1	4	“	"	PUNCT
taxlaw-2836	1	5	the	the	DET
taxlaw-2836	1	6	better	well	ADJ
taxlaw-2836	1	7	part	part	NOUN
taxlaw-2836	1	8	of	of	ADP
taxlaw-2836	1	9	valour	valour	NOUN
taxlaw-2836	1	10	is	be	AUX
taxlaw-2836	1	11	discretion	discretion	NOUN
taxlaw-2836	1	12	”	"	PUNCT
taxlaw-2836	1	13	:	:	PUNCT
taxlaw-2836	1	14	should	should	AUX
taxlaw-2836	1	15	the	the	DET
taxlaw-2836	1	16	irs	irs	PROPN
taxlaw-2836	1	17	change	change	VERB
taxlaw-2836	1	18	or	or	CCONJ
taxlaw-2836	1	19	surrender	surrender	VERB
taxlaw-2836	1	20	its	its	PRON
taxlaw-2836	1	21	oversight	oversight	NOUN
taxlaw-2836	1	22	of	of	ADP
taxlaw-2836	1	23	taxexempt	taxexempt	ADJ
taxlaw-2836	1	24	organizations	organization	NOUN
taxlaw-2836	1	25	?	?	PUNCT
taxlaw-2836	2	1	lloyd	lloyd	PROPN
taxlaw-2836	2	2	hitoshi	hitoshi	PROPN
taxlaw-2836	2	3	mayer	mayer	PROPN
taxlaw-2836	2	4	*	*	PROPN
taxlaw-2836	3	1	abstract	abstract	ADJ
taxlaw-2836	3	2	recent	recent	ADJ
taxlaw-2836	3	3	events	event	NOUN
taxlaw-2836	3	4	have	have	AUX
taxlaw-2836	3	5	highlighted	highlight	VERB
taxlaw-2836	3	6	the	the	DET
taxlaw-2836	3	7	difficulties	difficulty	NOUN
taxlaw-2836	3	8	the	the	DET
taxlaw-2836	3	9	internal	internal	ADJ
taxlaw-2836	3	10	revenue	revenue	NOUN
taxlaw-2836	3	11	service	service	NOUN
taxlaw-2836	3	12	faces	face	VERB
taxlaw-2836	3	13	when	when	SCONJ
taxlaw-2836	3	14	attempting	attempt	VERB
taxlaw-2836	3	15	to	to	PART
taxlaw-2836	3	16	ensure	ensure	VERB
taxlaw-2836	3	17	that	that	DET
taxlaw-2836	3	18	purportedly	purportedly	ADV
taxlaw-2836	3	19	tax	tax	NOUN
taxlaw-2836	3	20	-	-	PUNCT
taxlaw-2836	3	21	exempt	exempt	ADJ
taxlaw-2836	3	22	organizations	organization	NOUN
taxlaw-2836	3	23	in	in	ADP
taxlaw-2836	3	24	fact	fact	NOUN
taxlaw-2836	3	25	qualify	qualify	VERB
taxlaw-2836	3	26	for	for	ADP
taxlaw-2836	3	27	that	that	DET
taxlaw-2836	3	28	status	status	NOUN
taxlaw-2836	3	29	.	.	PUNCT
taxlaw-2836	4	1	the	the	DET
taxlaw-2836	4	2	problems	problem	NOUN
taxlaw-2836	4	3	in	in	ADP
taxlaw-2836	4	4	this	this	DET
taxlaw-2836	4	5	area	area	NOUN
taxlaw-2836	4	6	go	go	VERB
taxlaw-2836	4	7	much	much	ADV
taxlaw-2836	4	8	deeper	deep	ADJ
taxlaw-2836	4	9	than	than	ADP
taxlaw-2836	4	10	a	a	DET
taxlaw-2836	4	11	group	group	NOUN
taxlaw-2836	4	12	of	of	ADP
taxlaw-2836	4	13	irs	irs	PROPN
taxlaw-2836	4	14	employees	employee	NOUN
taxlaw-2836	4	15	subjecting	subject	VERB
taxlaw-2836	4	16	certain	certain	ADJ
taxlaw-2836	4	17	organizations	organization	NOUN
taxlaw-2836	4	18	to	to	ADP
taxlaw-2836	4	19	greater	great	ADJ
taxlaw-2836	4	20	scrutiny	scrutiny	NOUN
taxlaw-2836	4	21	based	base	VERB
taxlaw-2836	4	22	on	on	ADP
taxlaw-2836	4	23	their	their	PRON
taxlaw-2836	4	24	political	political	ADJ
taxlaw-2836	4	25	leanings	leaning	NOUN
taxlaw-2836	4	26	,	,	PUNCT
taxlaw-2836	4	27	however	however	ADV
taxlaw-2836	4	28	.	.	PUNCT
taxlaw-2836	5	1	for	for	ADP
taxlaw-2836	5	2	decades	decade	NOUN
taxlaw-2836	5	3	members	member	NOUN
taxlaw-2836	5	4	of	of	ADP
taxlaw-2836	5	5	the	the	DET
taxlaw-2836	5	6	public	public	NOUN
taxlaw-2836	5	7	,	,	PUNCT
taxlaw-2836	5	8	the	the	DET
taxlaw-2836	5	9	media	medium	NOUN
taxlaw-2836	5	10	,	,	PUNCT
taxlaw-2836	5	11	the	the	DET
taxlaw-2836	5	12	academy	academy	NOUN
taxlaw-2836	5	13	,	,	PUNCT
taxlaw-2836	5	14	and	and	CCONJ
taxlaw-2836	5	15	congress	congress	PROPN
taxlaw-2836	5	16	have	have	AUX
taxlaw-2836	5	17	criticized	criticize	VERB
taxlaw-2836	5	18	the	the	DET
taxlaw-2836	5	19	limited	limited	ADJ
taxlaw-2836	5	20	ability	ability	NOUN
taxlaw-2836	5	21	of	of	ADP
taxlaw-2836	5	22	the	the	DET
taxlaw-2836	5	23	irs	irs	PROPN
taxlaw-2836	5	24	to	to	PART
taxlaw-2836	5	25	ensure	ensure	VERB
taxlaw-2836	5	26	that	that	SCONJ
taxlaw-2836	5	27	organizations	organization	NOUN
taxlaw-2836	5	28	claiming	claim	VERB
taxlaw-2836	5	29	exemption	exemption	NOUN
taxlaw-2836	5	30	from	from	ADP
taxlaw-2836	5	31	federal	federal	ADJ
taxlaw-2836	5	32	income	income	NOUN
taxlaw-2836	5	33	tax	tax	NOUN
taxlaw-2836	5	34	in	in	ADP
taxlaw-2836	5	35	fact	fact	NOUN
taxlaw-2836	5	36	deserve	deserve	VERB
taxlaw-2836	5	37	that	that	DET
taxlaw-2836	5	38	categorization	categorization	NOUN
taxlaw-2836	5	39	.	.	PUNCT
taxlaw-2836	6	1	yet	yet	CCONJ
taxlaw-2836	6	2	examples	example	NOUN
taxlaw-2836	6	3	of	of	ADP
taxlaw-2836	6	4	irs	irs	PROPN
taxlaw-2836	6	5	failings	failing	NOUN
taxlaw-2836	6	6	in	in	ADP
taxlaw-2836	6	7	this	this	DET
taxlaw-2836	6	8	area	area	NOUN
taxlaw-2836	6	9	continue	continue	VERB
taxlaw-2836	6	10	to	to	PART
taxlaw-2836	6	11	arise	arise	VERB
taxlaw-2836	6	12	with	with	ADP
taxlaw-2836	6	13	depressing	depressing	ADJ
taxlaw-2836	6	14	frequency	frequency	NOUN
taxlaw-2836	6	15	.	.	PUNCT
taxlaw-2836	7	1	this	this	PRON
taxlaw-2836	7	2	is	be	AUX
taxlaw-2836	7	3	not	not	PART
taxlaw-2836	7	4	surprising	surprising	ADJ
taxlaw-2836	7	5	given	give	VERB
taxlaw-2836	7	6	that	that	DET
taxlaw-2836	7	7	oversight	oversight	NOUN
taxlaw-2836	7	8	of	of	ADP
taxlaw-2836	7	9	exempt	exempt	ADJ
taxlaw-2836	7	10	organizations	organization	NOUN
taxlaw-2836	7	11	is	be	AUX
taxlaw-2836	7	12	but	but	CCONJ
taxlaw-2836	7	13	one	one	NUM
taxlaw-2836	7	14	of	of	ADP
taxlaw-2836	7	15	many	many	ADJ
taxlaw-2836	7	16	areas	area	NOUN
taxlaw-2836	7	17	that	that	PRON
taxlaw-2836	7	18	suffers	suffer	VERB
taxlaw-2836	7	19	from	from	ADP
taxlaw-2836	7	20	major	major	ADJ
taxlaw-2836	7	21	difficulties	difficulty	NOUN
taxlaw-2836	7	22	faced	face	VERB
taxlaw-2836	7	23	by	by	ADP
taxlaw-2836	7	24	the	the	DET
taxlaw-2836	7	25	irs	irs	PROPN
taxlaw-2836	7	26	as	as	ADP
taxlaw-2836	7	27	a	a	DET
taxlaw-2836	7	28	whole	whole	NOUN
taxlaw-2836	7	29	,	,	PUNCT
taxlaw-2836	7	30	including	include	VERB
taxlaw-2836	7	31	shrinking	shrink	VERB
taxlaw-2836	7	32	resources	resource	NOUN
taxlaw-2836	7	33	,	,	PUNCT
taxlaw-2836	7	34	growing	grow	VERB
taxlaw-2836	7	35	responsibilities	responsibility	NOUN
taxlaw-2836	7	36	,	,	PUNCT
taxlaw-2836	7	37	and	and	CCONJ
taxlaw-2836	7	38	increasing	increase	VERB
taxlaw-2836	7	39	responsibility	responsibility	NOUN
taxlaw-2836	7	40	for	for	ADP
taxlaw-2836	7	41	determinations	determination	NOUN
taxlaw-2836	7	42	that	that	PRON
taxlaw-2836	7	43	go	go	VERB
taxlaw-2836	7	44	beyond	beyond	ADP
taxlaw-2836	7	45	those	those	PRON
taxlaw-2836	7	46	necessary	necessary	ADJ
taxlaw-2836	7	47	for	for	ADP
taxlaw-2836	7	48	revenue	revenue	NOUN
taxlaw-2836	7	49	collection	collection	NOUN
taxlaw-2836	7	50	.	.	PUNCT
taxlaw-2836	8	1	this	this	DET
taxlaw-2836	8	2	article	article	NOUN
taxlaw-2836	8	3	draws	draw	VERB
taxlaw-2836	8	4	on	on	ADP
taxlaw-2836	8	5	tax	tax	NOUN
taxlaw-2836	8	6	compliance	compliance	NOUN
taxlaw-2836	8	7	literature	literature	NOUN
taxlaw-2836	8	8	to	to	PART
taxlaw-2836	8	9	explore	explore	VERB
taxlaw-2836	8	10	how	how	SCONJ
taxlaw-2836	8	11	the	the	DET
taxlaw-2836	8	12	current	current	ADJ
taxlaw-2836	8	13	level	level	NOUN
taxlaw-2836	8	14	and	and	CCONJ
taxlaw-2836	8	15	methods	method	NOUN
taxlaw-2836	8	16	of	of	ADP
taxlaw-2836	8	17	oversight	oversight	NOUN
taxlaw-2836	8	18	for	for	ADP
taxlaw-2836	8	19	exempt	exempt	ADJ
taxlaw-2836	8	20	organizations	organization	NOUN
taxlaw-2836	8	21	could	could	AUX
taxlaw-2836	8	22	be	be	AUX
taxlaw-2836	8	23	modified	modify	VERB
taxlaw-2836	8	24	to	to	PART
taxlaw-2836	8	25	improve	improve	VERB
taxlaw-2836	8	26	compliance	compliance	NOUN
taxlaw-2836	8	27	even	even	ADV
taxlaw-2836	8	28	given	give	VERB
taxlaw-2836	8	29	the	the	DET
taxlaw-2836	8	30	existing	exist	VERB
taxlaw-2836	8	31	resource	resource	NOUN
taxlaw-2836	8	32	constraints	constraint	NOUN
taxlaw-2836	8	33	.	.	PUNCT
taxlaw-2836	9	1	it	it	PRON
taxlaw-2836	9	2	concludes	conclude	VERB
taxlaw-2836	9	3	that	that	SCONJ
taxlaw-2836	9	4	while	while	SCONJ
taxlaw-2836	9	5	marginal	marginal	ADJ
taxlaw-2836	9	6	improvements	improvement	NOUN
taxlaw-2836	9	7	in	in	ADP
taxlaw-2836	9	8	oversight	oversight	NOUN
taxlaw-2836	9	9	are	be	AUX
taxlaw-2836	9	10	possible	possible	ADJ
taxlaw-2836	9	11	,	,	PUNCT
taxlaw-2836	9	12	there	there	PRON
taxlaw-2836	9	13	is	be	VERB
taxlaw-2836	9	14	no	no	DET
taxlaw-2836	9	15	silver	silver	ADJ
taxlaw-2836	9	16	bullet	bullet	NOUN
taxlaw-2836	9	17	to	to	PART
taxlaw-2836	9	18	counter	counter	VERB
taxlaw-2836	9	19	the	the	DET
taxlaw-2836	9	20	irs	irs	PROPN
taxlaw-2836	9	21	’s	’s	PART
taxlaw-2836	9	22	growing	grow	VERB
taxlaw-2836	9	23	inability	inability	NOUN
taxlaw-2836	9	24	to	to	PART
taxlaw-2836	9	25	oversee	oversee	VERB
taxlaw-2836	9	26	this	this	DET
taxlaw-2836	9	27	area	area	NOUN
taxlaw-2836	9	28	.	.	PUNCT
taxlaw-2836	10	1	part	part	NOUN
taxlaw-2836	10	2	iv	iv	NOUN
taxlaw-2836	10	3	of	of	ADP
taxlaw-2836	10	4	this	this	DET
taxlaw-2836	10	5	article	article	NOUN
taxlaw-2836	10	6	therefore	therefore	ADV
taxlaw-2836	10	7	turns	turn	VERB
taxlaw-2836	10	8	to	to	ADP
taxlaw-2836	10	9	more	more	ADV
taxlaw-2836	10	10	radical	radical	ADJ
taxlaw-2836	10	11	proposals	proposal	NOUN
taxlaw-2836	10	12	that	that	PRON
taxlaw-2836	10	13	would	would	AUX
taxlaw-2836	10	14	move	move	VERB
taxlaw-2836	10	15	the	the	DET
taxlaw-2836	10	16	locus	locus	NOUN
taxlaw-2836	10	17	of	of	ADP
taxlaw-2836	10	18	oversight	oversight	NOUN
taxlaw-2836	10	19	for	for	ADP
taxlaw-2836	10	20	exempt	exempt	ADJ
taxlaw-2836	10	21	and	and	CCONJ
taxlaw-2836	10	22	particularly	particularly	ADV
taxlaw-2836	10	23	charitable	charitable	ADJ
taxlaw-2836	10	24	organizations	organization	NOUN
taxlaw-2836	10	25	out	out	ADP
taxlaw-2836	10	26	of	of	ADP
taxlaw-2836	10	27	the	the	DET
taxlaw-2836	10	28	irs	irs	PROPN
taxlaw-2836	10	29	.	.	PUNCT
taxlaw-2836	11	1	the	the	DET
taxlaw-2836	11	2	proposal	proposal	NOUN
taxlaw-2836	11	3	that	that	PRON
taxlaw-2836	11	4	shows	show	VERB
taxlaw-2836	11	5	the	the	DET
taxlaw-2836	11	6	most	most	ADJ
taxlaw-2836	11	7	promise	promise	NOUN
taxlaw-2836	11	8	,	,	PUNCT
taxlaw-2836	11	9	but	but	CCONJ
taxlaw-2836	11	10	also	also	ADV
taxlaw-2836	11	11	is	be	AUX
taxlaw-2836	11	12	the	the	DET
taxlaw-2836	11	13	most	most	ADV
taxlaw-2836	11	14	risky	risky	ADJ
taxlaw-2836	11	15	,	,	PUNCT
taxlaw-2836	11	16	would	would	AUX
taxlaw-2836	11	17	shift	shift	VERB
taxlaw-2836	11	18	much	much	ADJ
taxlaw-2836	11	19	of	of	ADP
taxlaw-2836	11	20	this	this	DET
taxlaw-2836	11	21	role	role	NOUN
taxlaw-2836	11	22	to	to	ADP
taxlaw-2836	11	23	a	a	DET
taxlaw-2836	11	24	private	private	ADJ
taxlaw-2836	11	25	,	,	PUNCT
taxlaw-2836	11	26	self	self	NOUN
taxlaw-2836	11	27	-	-	PUNCT
taxlaw-2836	11	28	regulatory	regulatory	ADJ
taxlaw-2836	11	29	body	body	NOUN
taxlaw-2836	11	30	overseen	oversee	VERB
taxlaw-2836	11	31	by	by	ADP
taxlaw-2836	11	32	the	the	DET
taxlaw-2836	11	33	irs	irs	PROPN
taxlaw-2836	11	34	.	.	PUNCT
taxlaw-2836	12	1	given	give	VERB
taxlaw-2836	12	2	the	the	DET
taxlaw-2836	12	3	current	current	ADJ
taxlaw-2836	12	4	state	state	NOUN
taxlaw-2836	12	5	of	of	ADP
taxlaw-2836	12	6	irs	irs	PROPN
taxlaw-2836	12	7	oversight	oversight	NOUN
taxlaw-2836	12	8	,	,	PUNCT
taxlaw-2836	12	9	this	this	DET
taxlaw-2836	12	10	proposal	proposal	NOUN
taxlaw-2836	12	11	deserves	deserve	VERB
taxlaw-2836	12	12	serious	serious	ADJ
taxlaw-2836	12	13	consideration	consideration	NOUN
taxlaw-2836	12	14	.	.	PUNCT
taxlaw-2836	13	1	*	*	PUNCT
taxlaw-2836	13	2	professor	professor	PROPN
taxlaw-2836	13	3	,	,	PUNCT
taxlaw-2836	13	4	notre	notre	PROPN
taxlaw-2836	13	5	dame	dame	PROPN
taxlaw-2836	13	6	law	law	NOUN
taxlaw-2836	13	7	school	school	NOUN
taxlaw-2836	13	8	.	.	PUNCT
taxlaw-2836	14	1	i	i	PRON
taxlaw-2836	14	2	am	be	AUX
taxlaw-2836	14	3	very	very	ADV
taxlaw-2836	14	4	grateful	grateful	ADJ
taxlaw-2836	14	5	to	to	ADP
taxlaw-2836	14	6	kristin	kristin	PROPN
taxlaw-2836	14	7	hickman	hickman	PROPN
taxlaw-2836	14	8	for	for	ADP
taxlaw-2836	14	9	organizing	organize	VERB
taxlaw-2836	14	10	the	the	DET
taxlaw-2836	14	11	university	university	PROPN
taxlaw-2836	14	12	of	of	ADP
taxlaw-2836	14	13	minnesota	minnesota	PROPN
taxlaw-2836	14	14	law	law	PROPN
taxlaw-2836	14	15	school	school	NOUN
taxlaw-2836	14	16	tax	tax	NOUN
taxlaw-2836	14	17	policy	policy	NOUN
taxlaw-2836	14	18	symposium	symposium	NOUN
taxlaw-2836	14	19	of	of	ADP
taxlaw-2836	14	20	which	which	PRON
taxlaw-2836	14	21	this	this	DET
taxlaw-2836	14	22	article	article	NOUN
taxlaw-2836	14	23	is	be	AUX
taxlaw-2836	14	24	a	a	DET
taxlaw-2836	14	25	part	part	NOUN
taxlaw-2836	14	26	,	,	PUNCT
taxlaw-2836	14	27	to	to	ADP
taxlaw-2836	14	28	paul	paul	PROPN
taxlaw-2836	14	29	caron	caron	PROPN
taxlaw-2836	14	30	,	,	PUNCT
taxlaw-2836	14	31	chris	chris	PROPN
taxlaw-2836	14	32	walker	walker	PROPN
taxlaw-2836	14	33	,	,	PUNCT
taxlaw-2836	14	34	the	the	DET
taxlaw-2836	14	35	other	other	ADJ
taxlaw-2836	14	36	symposium	symposium	NOUN
taxlaw-2836	14	37	participants	participant	NOUN
taxlaw-2836	14	38	,	,	PUNCT
taxlaw-2836	14	39	and	and	CCONJ
taxlaw-2836	14	40	philip	philip	PROPN
taxlaw-2836	14	41	hackney	hackney	PROPN
taxlaw-2836	14	42	for	for	ADP
taxlaw-2836	14	43	helpful	helpful	ADJ
taxlaw-2836	14	44	comments	comment	NOUN
taxlaw-2836	14	45	,	,	PUNCT
taxlaw-2836	14	46	and	and	CCONJ
taxlaw-2836	14	47	to	to	ADP
taxlaw-2836	14	48	erik	erik	PROPN
taxlaw-2836	14	49	adams	adams	PROPN
taxlaw-2836	14	50	and	and	CCONJ
taxlaw-2836	14	51	kyle	kyle	PROPN
taxlaw-2836	14	52	chen	chen	PROPN
taxlaw-2836	14	53	for	for	ADP
taxlaw-2836	14	54	research	research	NOUN
taxlaw-2836	14	55	assistance	assistance	NOUN
taxlaw-2836	14	56	.	.	PUNCT
taxlaw-2836	15	1	©	©	PROPN
taxlaw-2836	15	2	2016	2016	NUM
taxlaw-2836	15	3	mayer	mayer	PROPN
taxlaw-2836	15	4	.	.	PUNCT
taxlaw-2836	16	1	this	this	PRON
taxlaw-2836	16	2	is	be	AUX
taxlaw-2836	16	3	an	an	DET
taxlaw-2836	16	4	open	open	ADJ
taxlaw-2836	16	5	-	-	PUNCT
taxlaw-2836	16	6	access	access	NOUN
taxlaw-2836	16	7	publication	publication	NOUN
taxlaw-2836	16	8	distributed	distribute	VERB
taxlaw-2836	16	9	under	under	ADP
taxlaw-2836	16	10	the	the	DET
taxlaw-2836	16	11	terms	term	NOUN
taxlaw-2836	16	12	of	of	ADP
taxlaw-2836	16	13	the	the	DET
taxlaw-2836	16	14	creative	creative	ADJ
taxlaw-2836	16	15	commons	common	NOUN
taxlaw-2836	16	16	attribution	attribution	NOUN
taxlaw-2836	16	17	license	license	NOUN
taxlaw-2836	16	18	,	,	PUNCT
taxlaw-2836	16	19	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
taxlaw-2836	16	20	,	,	PUNCT
taxlaw-2836	16	21	which	which	PRON
taxlaw-2836	16	22	permits	permit	VERB
taxlaw-2836	16	23	the	the	DET
taxlaw-2836	16	24	user	user	NOUN
taxlaw-2836	16	25	to	to	PART
taxlaw-2836	16	26	copy	copy	VERB
taxlaw-2836	16	27	,	,	PUNCT
taxlaw-2836	16	28	distribute	distribute	VERB
taxlaw-2836	16	29	,	,	PUNCT
taxlaw-2836	16	30	and	and	CCONJ
taxlaw-2836	16	31	transmit	transmit	VERB
taxlaw-2836	16	32	the	the	DET
taxlaw-2836	16	33	work	work	NOUN
taxlaw-2836	16	34	provided	provide	VERB
taxlaw-2836	16	35	that	that	SCONJ
taxlaw-2836	16	36	the	the	DET
taxlaw-2836	16	37	original	original	ADJ
taxlaw-2836	16	38	authors	author	NOUN
taxlaw-2836	16	39	and	and	CCONJ
taxlaw-2836	16	40	source	source	NOUN
taxlaw-2836	16	41	are	be	AUX
taxlaw-2836	16	42	credited	credit	VERB
taxlaw-2836	16	43	.	.	PUNCT
taxlaw-2836	17	1	2016	2016	NUM
taxlaw-2836	17	2	]	]	PUNCT
taxlaw-2836	17	3	“	"	PUNCT
taxlaw-2836	17	4	the	the	DET
taxlaw-2836	17	5	better	well	ADJ
taxlaw-2836	17	6	part	part	NOUN
taxlaw-2836	17	7	of	of	ADP
taxlaw-2836	17	8	valour	valour	NOUN
taxlaw-2836	17	9	is	be	AUX
taxlaw-2836	17	10	discretion	discretion	NOUN
taxlaw-2836	17	11	”	"	PUNCT
taxlaw-2836	17	12	81	81	NUM
taxlaw-2836	17	13	i.	i.	NOUN
taxlaw-2836	17	14	introduction	introduction	NOUN
taxlaw-2836	17	15	......................................................................................................	......................................................................................................	PUNCT
taxlaw-2836	18	1	82	82	NUM
taxlaw-2836	18	2	ii	ii	NOUN
taxlaw-2836	18	3	.	.	PUNCT
taxlaw-2836	19	1	a	a	DET
taxlaw-2836	19	2	brief	brief	ADJ
taxlaw-2836	19	3	history	history	NOUN
taxlaw-2836	19	4	of	of	ADP
taxlaw-2836	19	5	irs	irs	PROPN
taxlaw-2836	19	6	oversight	oversight	NOUN
taxlaw-2836	19	7	.............................................................	.............................................................	PUNCT
taxlaw-2836	19	8	82	82	NUM
taxlaw-2836	19	9	a.	a.	NOUN
taxlaw-2836	19	10	exempt	exempt	ADJ
taxlaw-2836	19	11	organizations	organization	NOUN
taxlaw-2836	19	12	and	and	CCONJ
taxlaw-2836	19	13	the	the	DET
taxlaw-2836	19	14	irs	irs	PROPN
taxlaw-2836	19	15	exempt	exempt	ADJ
taxlaw-2836	19	16	organizations	organization	NOUN
taxlaw-2836	19	17	division	division	NOUN
taxlaw-2836	19	18	..................	..................	PUNCT
taxlaw-2836	19	19	83	83	NUM
taxlaw-2836	19	20	b.	b.	NOUN
taxlaw-2836	19	21	applications	application	NOUN
taxlaw-2836	19	22	for	for	ADP
taxlaw-2836	19	23	recognition	recognition	NOUN
taxlaw-2836	19	24	of	of	ADP
taxlaw-2836	19	25	exemption	exemption	NOUN
taxlaw-2836	19	26	........................................................	........................................................	PUNCT
taxlaw-2836	19	27	88	88	NUM
taxlaw-2836	19	28	c.	c.	PROPN
taxlaw-2836	19	29	annual	annual	ADJ
taxlaw-2836	19	30	information	information	NOUN
taxlaw-2836	19	31	returns	return	NOUN
taxlaw-2836	19	32	and	and	CCONJ
taxlaw-2836	19	33	examinations	examination	NOUN
taxlaw-2836	19	34	..................................................	..................................................	PUNCT
taxlaw-2836	19	35	90	90	NUM
taxlaw-2836	19	36	d.	d.	PROPN
taxlaw-2836	19	37	guidance	guidance	NOUN
taxlaw-2836	19	38	,	,	PUNCT
taxlaw-2836	19	39	rulings	ruling	NOUN
taxlaw-2836	19	40	,	,	PUNCT
taxlaw-2836	19	41	technical	technical	ADJ
taxlaw-2836	19	42	advice	advice	NOUN
taxlaw-2836	19	43	and	and	CCONJ
taxlaw-2836	19	44	other	other	ADJ
taxlaw-2836	19	45	activities	activity	NOUN
taxlaw-2836	19	46	................................	................................	PUNCT
taxlaw-2836	19	47	93	93	NUM
taxlaw-2836	19	48	e.	e.	PROPN
taxlaw-2836	19	49	current	current	ADJ
taxlaw-2836	19	50	compliance	compliance	NOUN
taxlaw-2836	19	51	.............................................................................................	.............................................................................................	PUNCT
taxlaw-2836	20	1	94	94	NUM
taxlaw-2836	20	2	iii	iii	NOUN
taxlaw-2836	20	3	.	.	PUNCT
taxlaw-2836	20	4	modifying	modify	VERB
taxlaw-2836	20	5	oversight	oversight	NOUN
taxlaw-2836	20	6	.....................................................................................	.....................................................................................	PUNCT
taxlaw-2836	20	7	96	96	NUM
taxlaw-2836	20	8	a.	a.	NOUN
taxlaw-2836	20	9	concerns	concern	NOUN
taxlaw-2836	20	10	and	and	CCONJ
taxlaw-2836	20	11	proposals	proposal	NOUN
taxlaw-2836	20	12	.......................................................................................	.......................................................................................	PUNCT
taxlaw-2836	20	13	97	97	NUM
taxlaw-2836	20	14	b.	b.	NOUN
taxlaw-2836	20	15	methods	method	NOUN
taxlaw-2836	20	16	unlikely	unlikely	ADJ
taxlaw-2836	20	17	to	to	PART
taxlaw-2836	20	18	significantly	significantly	ADV
taxlaw-2836	20	19	improve	improve	VERB
taxlaw-2836	20	20	oversight	oversight	NOUN
taxlaw-2836	20	21	.......................................	.......................................	PUNCT
taxlaw-2836	20	22	99	99	NUM
taxlaw-2836	20	23	c.	c.	NOUN
taxlaw-2836	20	24	methods	method	NOUN
taxlaw-2836	20	25	with	with	ADP
taxlaw-2836	20	26	the	the	DET
taxlaw-2836	20	27	potential	potential	NOUN
taxlaw-2836	20	28	to	to	PART
taxlaw-2836	20	29	significantly	significantly	ADV
taxlaw-2836	20	30	improve	improve	VERB
taxlaw-2836	20	31	oversight	oversight	NOUN
taxlaw-2836	20	32	.......................	.......................	PUNCT
taxlaw-2836	20	33	102	102	NUM
taxlaw-2836	20	34	1	1	NUM
taxlaw-2836	20	35	.	.	PUNCT
taxlaw-2836	20	36	streamlined	streamline	VERB
taxlaw-2836	20	37	application	application	NOUN
taxlaw-2836	20	38	procedures	procedure	NOUN
taxlaw-2836	20	39	..........................................................	..........................................................	PUNCT
taxlaw-2836	20	40	102	102	NUM
taxlaw-2836	20	41	a.	a.	NOUN
taxlaw-2836	20	42	expedited	expedite	VERB
taxlaw-2836	20	43	process	process	NOUN
taxlaw-2836	20	44	for	for	ADP
taxlaw-2836	20	45	certain	certain	ADJ
taxlaw-2836	20	46	i.r.c	i.r.c	NOUN
taxlaw-2836	20	47	.	.	PUNCT
taxlaw-2836	21	1	§	§	PROPN
taxlaw-2836	21	2	501(c)(4	501(c)(4	NUM
taxlaw-2836	21	3	)	)	PUNCT
taxlaw-2836	21	4	applications	application	NOUN
taxlaw-2836	21	5	...........	...........	PUNCT
taxlaw-2836	21	6	102	102	NUM
taxlaw-2836	21	7	b.	b.	PROPN
taxlaw-2836	21	8	new	new	ADJ
taxlaw-2836	21	9	form	form	NOUN
taxlaw-2836	21	10	1023	1023	NUM
taxlaw-2836	21	11	-	-	SYM
taxlaw-2836	21	12	ez	ez	PROPN
taxlaw-2836	21	13	&	&	CCONJ
taxlaw-2836	21	14	streamlined	streamlined	ADJ
taxlaw-2836	21	15	procedures	procedure	NOUN
taxlaw-2836	21	16	...................................	...................................	PUNCT
taxlaw-2836	21	17	103	103	NUM
taxlaw-2836	21	18	c.	c.	NOUN
taxlaw-2836	21	19	criticisms	criticism	NOUN
taxlaw-2836	21	20	and	and	CCONJ
taxlaw-2836	21	21	evaluation	evaluation	NOUN
taxlaw-2836	21	22	.....................................................................	.....................................................................	PUNCT
taxlaw-2836	22	1	104	104	NUM
taxlaw-2836	22	2	2	2	NUM
taxlaw-2836	22	3	.	.	PUNCT
taxlaw-2836	22	4	more	more	ADV
taxlaw-2836	22	5	efficient	efficient	ADJ
taxlaw-2836	22	6	examination	examination	NOUN
taxlaw-2836	22	7	techniques	technique	NOUN
taxlaw-2836	22	8	.....................................................	.....................................................	PUNCT
taxlaw-2836	23	1	107	107	NUM
taxlaw-2836	23	2	3	3	NUM
taxlaw-2836	23	3	.	.	PUNCT
taxlaw-2836	23	4	increased	increase	VERB
taxlaw-2836	23	5	disclosure	disclosure	NOUN
taxlaw-2836	23	6	...................................................................................	...................................................................................	PUNCT
taxlaw-2836	24	1	110	110	NUM
taxlaw-2836	24	2	4	4	NUM
taxlaw-2836	24	3	.	.	PUNCT
taxlaw-2836	24	4	increased	increase	VERB
taxlaw-2836	24	5	electronic	electronic	ADJ
taxlaw-2836	24	6	filing	filing	NOUN
taxlaw-2836	24	7	.........................................................................	.........................................................................	PUNCT
taxlaw-2836	24	8	111	111	NUM
taxlaw-2836	24	9	iv	iv	NOUN
taxlaw-2836	24	10	.	.	PUNCT
taxlaw-2836	25	1	rethinking	rethink	VERB
taxlaw-2836	25	2	the	the	DET
taxlaw-2836	25	3	locus	locus	NOUN
taxlaw-2836	25	4	of	of	ADP
taxlaw-2836	25	5	oversight	oversight	NOUN
taxlaw-2836	25	6	.....................................................	.....................................................	PUNCT
taxlaw-2836	25	7	113	113	NUM
taxlaw-2836	25	8	a.	a.	NOUN
taxlaw-2836	25	9	proposals	proposal	NOUN
taxlaw-2836	25	10	for	for	ADP
taxlaw-2836	25	11	national	national	ADJ
taxlaw-2836	25	12	alternatives	alternative	NOUN
taxlaw-2836	25	13	to	to	ADP
taxlaw-2836	25	14	the	the	DET
taxlaw-2836	25	15	irs	irs	PROPN
taxlaw-2836	25	16	..................................................	..................................................	PUNCT
taxlaw-2836	25	17	113	113	NUM
taxlaw-2836	25	18	1	1	NUM
taxlaw-2836	25	19	.	.	PUNCT
taxlaw-2836	26	1	new	new	ADJ
taxlaw-2836	26	2	federal	federal	ADJ
taxlaw-2836	26	3	regulatory	regulatory	ADJ
taxlaw-2836	26	4	agency	agency	NOUN
taxlaw-2836	26	5	.................................................................	.................................................................	PUNCT
taxlaw-2836	26	6	113	113	NUM
taxlaw-2836	26	7	2	2	NUM
taxlaw-2836	26	8	.	.	PUNCT
taxlaw-2836	27	1	new	new	ADJ
taxlaw-2836	27	2	federal	federal	ADJ
taxlaw-2836	27	3	advisory	advisory	ADJ
taxlaw-2836	27	4	group	group	NOUN
taxlaw-2836	27	5	.....................................................................	.....................................................................	PUNCT
taxlaw-2836	27	6	114	114	NUM
taxlaw-2836	27	7	3	3	NUM
taxlaw-2836	27	8	.	.	PUNCT
taxlaw-2836	28	1	new	new	ADJ
taxlaw-2836	28	2	national	national	ADJ
taxlaw-2836	28	3	self	self	NOUN
taxlaw-2836	28	4	-	-	PUNCT
taxlaw-2836	28	5	regulatory	regulatory	ADJ
taxlaw-2836	28	6	organization	organization	NOUN
taxlaw-2836	28	7	..............................................	..............................................	PUNCT
taxlaw-2836	28	8	114	114	NUM
taxlaw-2836	28	9	b.	b.	VERB
taxlaw-2836	28	10	considering	consider	VERB
taxlaw-2836	28	11	the	the	DET
taxlaw-2836	28	12	proposals	proposal	NOUN
taxlaw-2836	28	13	.................................................................................	.................................................................................	PUNCT
taxlaw-2836	28	14	115	115	NUM
taxlaw-2836	28	15	1	1	NUM
taxlaw-2836	28	16	.	.	PUNCT
taxlaw-2836	29	1	leaving	leave	VERB
taxlaw-2836	29	2	the	the	DET
taxlaw-2836	29	3	irs	irs	PROPN
taxlaw-2836	29	4	...........................................................................................	...........................................................................................	PUNCT
taxlaw-2836	30	1	115	115	NUM
taxlaw-2836	30	2	2	2	NUM
taxlaw-2836	30	3	.	.	PUNCT
taxlaw-2836	31	1	leaving	leave	VERB
taxlaw-2836	31	2	the	the	DET
taxlaw-2836	31	3	federal	federal	ADJ
taxlaw-2836	31	4	government	government	NOUN
taxlaw-2836	31	5	................................................................	................................................................	PUNCT
taxlaw-2836	31	6	117	117	NUM
taxlaw-2836	32	1	v.	v.	ADP
taxlaw-2836	32	2	conclusion	conclusion	NOUN
taxlaw-2836	32	3	........................................................................................................	........................................................................................................	ADP
taxlaw-2836	32	4	121	121	NUM
taxlaw-2836	32	5	82	82	NUM
taxlaw-2836	32	6	columbia	columbia	PROPN
taxlaw-2836	32	7	journal	journal	PROPN
taxlaw-2836	32	8	of	of	ADP
taxlaw-2836	32	9	tax	tax	NOUN
taxlaw-2836	32	10	law	law	NOUN
taxlaw-2836	32	11	[	[	X
taxlaw-2836	32	12	vol.7:80	vol.7:80	ADJ
taxlaw-2836	32	13	i.	i.	NOUN
taxlaw-2836	32	14	introduction	introduction	NOUN
taxlaw-2836	32	15	recent	recent	ADJ
taxlaw-2836	32	16	events	event	NOUN
taxlaw-2836	32	17	have	have	AUX
taxlaw-2836	32	18	highlighted	highlight	VERB
taxlaw-2836	32	19	the	the	DET
taxlaw-2836	32	20	difficulties	difficulty	NOUN
taxlaw-2836	32	21	the	the	DET
taxlaw-2836	32	22	internal	internal	ADJ
taxlaw-2836	32	23	revenue	revenue	NOUN
taxlaw-2836	32	24	service	service	NOUN
taxlaw-2836	32	25	(	(	PUNCT
taxlaw-2836	32	26	irs	irs	PROPN
taxlaw-2836	32	27	)	)	PUNCT
taxlaw-2836	32	28	faces	face	NOUN
taxlaw-2836	32	29	when	when	SCONJ
taxlaw-2836	32	30	attempting	attempt	VERB
taxlaw-2836	32	31	to	to	PART
taxlaw-2836	32	32	ensure	ensure	VERB
taxlaw-2836	32	33	that	that	PRON
taxlaw-2836	32	34	purportedly	purportedly	ADV
taxlaw-2836	32	35	tax	tax	NOUN
taxlaw-2836	32	36	-	-	PUNCT
taxlaw-2836	32	37	exempt	exempt	ADJ
taxlaw-2836	32	38	organizations	organization	NOUN
taxlaw-2836	32	39	do	do	AUX
taxlaw-2836	32	40	in	in	ADP
taxlaw-2836	32	41	fact	fact	NOUN
taxlaw-2836	32	42	qualify	qualify	VERB
taxlaw-2836	32	43	for	for	ADP
taxlaw-2836	32	44	that	that	DET
taxlaw-2836	32	45	status.1	status.1	PROPN
taxlaw-2836	32	46	these	these	DET
taxlaw-2836	32	47	problems	problem	NOUN
taxlaw-2836	32	48	go	go	VERB
taxlaw-2836	32	49	much	much	ADV
taxlaw-2836	32	50	deeper	deep	ADJ
taxlaw-2836	32	51	than	than	ADP
taxlaw-2836	32	52	a	a	DET
taxlaw-2836	32	53	group	group	NOUN
taxlaw-2836	32	54	of	of	ADP
taxlaw-2836	32	55	irs	irs	PROPN
taxlaw-2836	32	56	employees	employee	NOUN
taxlaw-2836	32	57	subjecting	subject	VERB
taxlaw-2836	32	58	certain	certain	ADJ
taxlaw-2836	32	59	organizations	organization	NOUN
taxlaw-2836	32	60	to	to	ADP
taxlaw-2836	32	61	greater	great	ADJ
taxlaw-2836	32	62	scrutiny	scrutiny	NOUN
taxlaw-2836	32	63	based	base	VERB
taxlaw-2836	32	64	on	on	ADP
taxlaw-2836	32	65	their	their	PRON
taxlaw-2836	32	66	political	political	ADJ
taxlaw-2836	32	67	leanings	leaning	NOUN
taxlaw-2836	32	68	.	.	PUNCT
taxlaw-2836	33	1	for	for	ADP
taxlaw-2836	33	2	decades	decade	NOUN
taxlaw-2836	33	3	,	,	PUNCT
taxlaw-2836	33	4	members	member	NOUN
taxlaw-2836	33	5	of	of	ADP
taxlaw-2836	33	6	the	the	DET
taxlaw-2836	33	7	public	public	NOUN
taxlaw-2836	33	8	,	,	PUNCT
taxlaw-2836	33	9	the	the	DET
taxlaw-2836	33	10	media	medium	NOUN
taxlaw-2836	33	11	,	,	PUNCT
taxlaw-2836	33	12	the	the	DET
taxlaw-2836	33	13	academy	academy	NOUN
taxlaw-2836	33	14	,	,	PUNCT
taxlaw-2836	33	15	and	and	CCONJ
taxlaw-2836	33	16	congress	congress	PROPN
taxlaw-2836	33	17	have	have	AUX
taxlaw-2836	33	18	criticized	criticize	VERB
taxlaw-2836	33	19	the	the	DET
taxlaw-2836	33	20	limited	limited	ADJ
taxlaw-2836	33	21	ability	ability	NOUN
taxlaw-2836	33	22	of	of	ADP
taxlaw-2836	33	23	the	the	DET
taxlaw-2836	33	24	irs	irs	PROPN
taxlaw-2836	33	25	to	to	PART
taxlaw-2836	33	26	ensure	ensure	VERB
taxlaw-2836	33	27	that	that	SCONJ
taxlaw-2836	33	28	organizations	organization	NOUN
taxlaw-2836	33	29	claiming	claim	VERB
taxlaw-2836	33	30	exemption	exemption	NOUN
taxlaw-2836	33	31	from	from	ADP
taxlaw-2836	33	32	federal	federal	ADJ
taxlaw-2836	33	33	income	income	NOUN
taxlaw-2836	33	34	tax	tax	NOUN
taxlaw-2836	33	35	in	in	ADP
taxlaw-2836	33	36	fact	fact	NOUN
taxlaw-2836	33	37	deserve	deserve	VERB
taxlaw-2836	33	38	that	that	SCONJ
taxlaw-2836	33	39	categorization.2	categorization.2	NOUN
taxlaw-2836	33	40	yet	yet	ADV
taxlaw-2836	33	41	examples	example	NOUN
taxlaw-2836	33	42	of	of	ADP
taxlaw-2836	33	43	irs	irs	PROPN
taxlaw-2836	33	44	failings	failing	NOUN
taxlaw-2836	33	45	in	in	ADP
taxlaw-2836	33	46	this	this	DET
taxlaw-2836	33	47	area	area	NOUN
taxlaw-2836	33	48	continue	continue	VERB
taxlaw-2836	33	49	to	to	PART
taxlaw-2836	33	50	arise	arise	VERB
taxlaw-2836	33	51	with	with	ADP
taxlaw-2836	33	52	depressing	depressing	ADJ
taxlaw-2836	33	53	frequency	frequency	NOUN
taxlaw-2836	33	54	despite	despite	SCONJ
taxlaw-2836	33	55	numerous	numerous	ADJ
taxlaw-2836	33	56	suggestions	suggestion	NOUN
taxlaw-2836	33	57	for	for	ADP
taxlaw-2836	33	58	improvement	improvement	NOUN
taxlaw-2836	33	59	and	and	CCONJ
taxlaw-2836	33	60	various	various	ADJ
taxlaw-2836	33	61	congressional	congressional	ADJ
taxlaw-2836	33	62	and	and	CCONJ
taxlaw-2836	33	63	agency	agency	NOUN
taxlaw-2836	33	64	initiatives	initiative	NOUN
taxlaw-2836	33	65	.	.	PUNCT
taxlaw-2836	34	1	3	3	NUM
taxlaw-2836	34	2	this	this	PRON
taxlaw-2836	34	3	is	be	AUX
taxlaw-2836	34	4	consistent	consistent	ADJ
taxlaw-2836	34	5	with	with	ADP
taxlaw-2836	34	6	the	the	DET
taxlaw-2836	34	7	major	major	ADJ
taxlaw-2836	34	8	difficulties	difficulty	NOUN
taxlaw-2836	34	9	faced	face	VERB
taxlaw-2836	34	10	by	by	ADP
taxlaw-2836	34	11	the	the	DET
taxlaw-2836	34	12	irs	irs	PROPN
taxlaw-2836	34	13	as	as	ADP
taxlaw-2836	34	14	a	a	DET
taxlaw-2836	34	15	whole	whole	NOUN
taxlaw-2836	34	16	and	and	CCONJ
taxlaw-2836	34	17	discussed	discuss	VERB
taxlaw-2836	34	18	by	by	ADP
taxlaw-2836	34	19	other	other	ADJ
taxlaw-2836	34	20	presenters	presenter	NOUN
taxlaw-2836	34	21	at	at	ADP
taxlaw-2836	34	22	this	this	DET
taxlaw-2836	34	23	symposium.4	symposium.4	NOUN
taxlaw-2836	34	24	as	as	SCONJ
taxlaw-2836	34	25	detailed	detailed	ADJ
taxlaw-2836	34	26	in	in	ADP
taxlaw-2836	34	27	part	part	NOUN
taxlaw-2836	34	28	ii	ii	NOUN
taxlaw-2836	34	29	of	of	ADP
taxlaw-2836	34	30	this	this	DET
taxlaw-2836	34	31	article	article	NOUN
taxlaw-2836	34	32	,	,	PUNCT
taxlaw-2836	34	33	these	these	DET
taxlaw-2836	34	34	difficulties	difficulty	NOUN
taxlaw-2836	34	35	have	have	AUX
taxlaw-2836	34	36	rendered	render	VERB
taxlaw-2836	34	37	the	the	DET
taxlaw-2836	34	38	irs	irs	PROPN
taxlaw-2836	34	39	unable	unable	ADJ
taxlaw-2836	34	40	to	to	PART
taxlaw-2836	34	41	keep	keep	VERB
taxlaw-2836	34	42	pace	pace	NOUN
taxlaw-2836	34	43	with	with	ADP
taxlaw-2836	34	44	the	the	DET
taxlaw-2836	34	45	growth	growth	NOUN
taxlaw-2836	34	46	of	of	ADP
taxlaw-2836	34	47	the	the	DET
taxlaw-2836	34	48	exempt	exempt	ADJ
taxlaw-2836	34	49	organizations	organization	NOUN
taxlaw-2836	34	50	sector	sector	NOUN
taxlaw-2836	34	51	over	over	ADP
taxlaw-2836	34	52	the	the	DET
taxlaw-2836	34	53	past	past	ADJ
taxlaw-2836	34	54	40	40	NUM
taxlaw-2836	34	55	years	year	NOUN
taxlaw-2836	34	56	.	.	PUNCT
taxlaw-2836	35	1	one	one	NUM
taxlaw-2836	35	2	of	of	ADP
taxlaw-2836	35	3	the	the	DET
taxlaw-2836	35	4	latest	late	ADJ
taxlaw-2836	35	5	such	such	ADJ
taxlaw-2836	35	6	initiatives	initiative	NOUN
taxlaw-2836	35	7	suggests	suggest	VERB
taxlaw-2836	35	8	a	a	DET
taxlaw-2836	35	9	new	new	ADJ
taxlaw-2836	35	10	approach	approach	NOUN
taxlaw-2836	35	11	,	,	PUNCT
taxlaw-2836	35	12	however	however	ADV
taxlaw-2836	35	13	.	.	PUNCT
taxlaw-2836	36	1	in	in	ADP
taxlaw-2836	36	2	2014	2014	NUM
taxlaw-2836	36	3	,	,	PUNCT
taxlaw-2836	36	4	the	the	DET
taxlaw-2836	36	5	irs	irs	PROPN
taxlaw-2836	36	6	introduced	introduce	VERB
taxlaw-2836	36	7	the	the	DET
taxlaw-2836	36	8	much	much	ADV
taxlaw-2836	36	9	shorter	short	ADJ
taxlaw-2836	36	10	and	and	CCONJ
taxlaw-2836	36	11	simpler	simple	ADJ
taxlaw-2836	36	12	form	form	NOUN
taxlaw-2836	36	13	1023	1023	NUM
taxlaw-2836	36	14	-	-	PUNCT
taxlaw-2836	36	15	ez	ez	NOUN
taxlaw-2836	36	16	application	application	NOUN
taxlaw-2836	36	17	for	for	ADP
taxlaw-2836	36	18	nonprofit	nonprofit	ADJ
taxlaw-2836	36	19	organizations	organization	NOUN
taxlaw-2836	36	20	that	that	PRON
taxlaw-2836	36	21	claim	claim	VERB
taxlaw-2836	36	22	exempt	exempt	ADJ
taxlaw-2836	36	23	charitable	charitable	ADJ
taxlaw-2836	36	24	status	status	NOUN
taxlaw-2836	36	25	and	and	CCONJ
taxlaw-2836	36	26	expect	expect	VERB
taxlaw-2836	36	27	to	to	PART
taxlaw-2836	36	28	have	have	VERB
taxlaw-2836	36	29	only	only	ADV
taxlaw-2836	36	30	modest	modest	ADJ
taxlaw-2836	36	31	financial	financial	ADJ
taxlaw-2836	36	32	resources	resource	NOUN
taxlaw-2836	36	33	,	,	PUNCT
taxlaw-2836	36	34	accompanied	accompany	VERB
taxlaw-2836	36	35	by	by	ADP
taxlaw-2836	36	36	faster	fast	ADJ
taxlaw-2836	36	37	procedures	procedure	NOUN
taxlaw-2836	36	38	for	for	ADP
taxlaw-2836	36	39	handling	handle	VERB
taxlaw-2836	36	40	all	all	DET
taxlaw-2836	36	41	applications	application	NOUN
taxlaw-2836	36	42	for	for	ADP
taxlaw-2836	36	43	recognition	recognition	NOUN
taxlaw-2836	36	44	of	of	ADP
taxlaw-2836	36	45	exemption.5	exemption.5	NOUN
taxlaw-2836	36	46	these	these	DET
taxlaw-2836	36	47	innovations	innovation	NOUN
taxlaw-2836	36	48	represent	represent	VERB
taxlaw-2836	36	49	the	the	DET
taxlaw-2836	36	50	first	first	ADJ
taxlaw-2836	36	51	significant	significant	ADJ
taxlaw-2836	36	52	,	,	PUNCT
taxlaw-2836	36	53	permanent	permanent	ADJ
taxlaw-2836	36	54	reduction	reduction	NOUN
taxlaw-2836	36	55	in	in	ADP
taxlaw-2836	36	56	the	the	DET
taxlaw-2836	36	57	level	level	NOUN
taxlaw-2836	36	58	of	of	ADP
taxlaw-2836	36	59	oversight	oversight	NOUN
taxlaw-2836	36	60	the	the	DET
taxlaw-2836	36	61	irs	irs	PROPN
taxlaw-2836	36	62	provides	provide	VERB
taxlaw-2836	36	63	in	in	ADP
taxlaw-2836	36	64	this	this	DET
taxlaw-2836	36	65	area	area	NOUN
taxlaw-2836	36	66	since	since	SCONJ
taxlaw-2836	36	67	the	the	DET
taxlaw-2836	36	68	introduction	introduction	NOUN
taxlaw-2836	36	69	of	of	ADP
taxlaw-2836	36	70	the	the	DET
taxlaw-2836	36	71	form	form	NOUN
taxlaw-2836	36	72	990ez	990ez	NOUN
taxlaw-2836	36	73	,	,	PUNCT
taxlaw-2836	36	74	a	a	DET
taxlaw-2836	36	75	shorter	short	ADJ
taxlaw-2836	36	76	version	version	NOUN
taxlaw-2836	36	77	of	of	ADP
taxlaw-2836	36	78	the	the	DET
taxlaw-2836	36	79	annual	annual	ADJ
taxlaw-2836	36	80	information	information	NOUN
taxlaw-2836	36	81	return	return	NOUN
taxlaw-2836	36	82	required	require	VERB
taxlaw-2836	36	83	for	for	ADP
taxlaw-2836	36	84	most	most	ADV
taxlaw-2836	36	85	exempt	exempt	ADJ
taxlaw-2836	36	86	organizations.6	organizations.6	PROPN
taxlaw-2836	36	87	it	it	PRON
taxlaw-2836	36	88	is	be	AUX
taxlaw-2836	36	89	arguable	arguable	ADJ
taxlaw-2836	36	90	,	,	PUNCT
taxlaw-2836	36	91	however	however	ADV
taxlaw-2836	36	92	,	,	PUNCT
taxlaw-2836	36	93	whether	whether	SCONJ
taxlaw-2836	36	94	a	a	DET
taxlaw-2836	36	95	reduction	reduction	NOUN
taxlaw-2836	36	96	of	of	ADP
taxlaw-2836	36	97	oversight	oversight	NOUN
taxlaw-2836	36	98	is	be	AUX
taxlaw-2836	36	99	in	in	ADP
taxlaw-2836	36	100	fact	fact	NOUN
taxlaw-2836	36	101	prudent	prudent	ADJ
taxlaw-2836	36	102	and	and	CCONJ
taxlaw-2836	36	103	whether	whether	SCONJ
taxlaw-2836	36	104	other	other	ADJ
taxlaw-2836	36	105	reductions	reduction	NOUN
taxlaw-2836	36	106	might	might	AUX
taxlaw-2836	36	107	also	also	ADV
taxlaw-2836	36	108	be	be	AUX
taxlaw-2836	36	109	advisable	advisable	ADJ
taxlaw-2836	36	110	.	.	PUNCT
taxlaw-2836	37	1	part	part	NOUN
taxlaw-2836	37	2	iii	iii	NOUN
taxlaw-2836	37	3	of	of	ADP
taxlaw-2836	37	4	this	this	DET
taxlaw-2836	37	5	article	article	NOUN
taxlaw-2836	37	6	draws	draw	VERB
taxlaw-2836	37	7	on	on	ADP
taxlaw-2836	37	8	tax	tax	NOUN
taxlaw-2836	37	9	compliance	compliance	NOUN
taxlaw-2836	37	10	literature	literature	NOUN
taxlaw-2836	37	11	to	to	PART
taxlaw-2836	37	12	explore	explore	VERB
taxlaw-2836	37	13	how	how	SCONJ
taxlaw-2836	37	14	the	the	DET
taxlaw-2836	37	15	current	current	ADJ
taxlaw-2836	37	16	level	level	NOUN
taxlaw-2836	37	17	and	and	CCONJ
taxlaw-2836	37	18	methods	method	NOUN
taxlaw-2836	37	19	of	of	ADP
taxlaw-2836	37	20	oversight	oversight	NOUN
taxlaw-2836	37	21	for	for	ADP
taxlaw-2836	37	22	exempt	exempt	ADJ
taxlaw-2836	37	23	organizations	organization	NOUN
taxlaw-2836	37	24	could	could	AUX
taxlaw-2836	37	25	be	be	AUX
taxlaw-2836	37	26	modified	modify	VERB
taxlaw-2836	37	27	to	to	PART
taxlaw-2836	37	28	improve	improve	VERB
taxlaw-2836	37	29	compliance	compliance	NOUN
taxlaw-2836	37	30	given	give	VERB
taxlaw-2836	37	31	existing	exist	VERB
taxlaw-2836	37	32	resource	resource	NOUN
taxlaw-2836	37	33	constraints	constraint	NOUN
taxlaw-2836	37	34	.	.	PUNCT
taxlaw-2836	38	1	it	it	PRON
taxlaw-2836	38	2	concludes	conclude	VERB
taxlaw-2836	38	3	that	that	SCONJ
taxlaw-2836	38	4	while	while	SCONJ
taxlaw-2836	38	5	marginal	marginal	ADJ
taxlaw-2836	38	6	improvements	improvement	NOUN
taxlaw-2836	38	7	in	in	ADP
taxlaw-2836	38	8	oversight	oversight	NOUN
taxlaw-2836	38	9	are	be	AUX
taxlaw-2836	38	10	possible	possible	ADJ
taxlaw-2836	38	11	,	,	PUNCT
taxlaw-2836	38	12	there	there	PRON
taxlaw-2836	38	13	is	be	VERB
taxlaw-2836	38	14	no	no	DET
taxlaw-2836	38	15	silver	silver	ADJ
taxlaw-2836	38	16	bullet	bullet	NOUN
taxlaw-2836	38	17	to	to	PART
taxlaw-2836	38	18	counter	counter	VERB
taxlaw-2836	38	19	the	the	DET
taxlaw-2836	38	20	irs	irs	PROPN
taxlaw-2836	38	21	’s	’s	PART
taxlaw-2836	38	22	growing	grow	VERB
taxlaw-2836	38	23	inability	inability	NOUN
taxlaw-2836	38	24	to	to	PART
taxlaw-2836	38	25	oversee	oversee	VERB
taxlaw-2836	38	26	this	this	DET
taxlaw-2836	38	27	area	area	NOUN
taxlaw-2836	38	28	.	.	PUNCT
taxlaw-2836	39	1	part	part	NOUN
taxlaw-2836	39	2	iv	iv	NOUN
taxlaw-2836	39	3	of	of	ADP
taxlaw-2836	39	4	this	this	DET
taxlaw-2836	39	5	article	article	NOUN
taxlaw-2836	39	6	therefore	therefore	ADV
taxlaw-2836	39	7	turns	turn	VERB
taxlaw-2836	39	8	to	to	ADP
taxlaw-2836	39	9	more	more	ADV
taxlaw-2836	39	10	radical	radical	ADJ
taxlaw-2836	39	11	proposals	proposal	NOUN
taxlaw-2836	39	12	that	that	PRON
taxlaw-2836	39	13	would	would	AUX
taxlaw-2836	39	14	move	move	VERB
taxlaw-2836	39	15	the	the	DET
taxlaw-2836	39	16	locus	locus	NOUN
taxlaw-2836	39	17	of	of	ADP
taxlaw-2836	39	18	oversight	oversight	NOUN
taxlaw-2836	39	19	for	for	ADP
taxlaw-2836	39	20	exempt	exempt	ADJ
taxlaw-2836	39	21	and	and	CCONJ
taxlaw-2836	39	22	particularly	particularly	ADV
taxlaw-2836	39	23	charitable	charitable	ADJ
taxlaw-2836	39	24	organizations	organization	NOUN
taxlaw-2836	39	25	out	out	ADP
taxlaw-2836	39	26	of	of	ADP
taxlaw-2836	39	27	the	the	DET
taxlaw-2836	39	28	irs	irs	PROPN
taxlaw-2836	39	29	.	.	PUNCT
taxlaw-2836	40	1	the	the	DET
taxlaw-2836	40	2	proposal	proposal	NOUN
taxlaw-2836	40	3	that	that	PRON
taxlaw-2836	40	4	shows	show	VERB
taxlaw-2836	40	5	the	the	DET
taxlaw-2836	40	6	most	most	ADJ
taxlaw-2836	40	7	promise	promise	NOUN
taxlaw-2836	40	8	,	,	PUNCT
taxlaw-2836	40	9	but	but	CCONJ
taxlaw-2836	40	10	also	also	ADV
taxlaw-2836	40	11	is	be	AUX
taxlaw-2836	40	12	the	the	DET
taxlaw-2836	40	13	most	most	ADV
taxlaw-2836	40	14	risky	risky	ADJ
taxlaw-2836	40	15	,	,	PUNCT
taxlaw-2836	40	16	would	would	AUX
taxlaw-2836	40	17	shift	shift	VERB
taxlaw-2836	40	18	much	much	ADJ
taxlaw-2836	40	19	of	of	ADP
taxlaw-2836	40	20	this	this	DET
taxlaw-2836	40	21	role	role	NOUN
taxlaw-2836	40	22	to	to	ADP
taxlaw-2836	40	23	a	a	DET
taxlaw-2836	40	24	private	private	ADJ
taxlaw-2836	40	25	,	,	PUNCT
taxlaw-2836	40	26	self	self	NOUN
taxlaw-2836	40	27	-	-	PUNCT
taxlaw-2836	40	28	regulatory	regulatory	ADJ
taxlaw-2836	40	29	body	body	NOUN
taxlaw-2836	40	30	overseen	oversee	VERB
taxlaw-2836	40	31	by	by	ADP
taxlaw-2836	40	32	the	the	DET
taxlaw-2836	40	33	irs	irs	PROPN
taxlaw-2836	40	34	.	.	PUNCT
taxlaw-2836	41	1	the	the	DET
taxlaw-2836	41	2	current	current	ADJ
taxlaw-2836	41	3	crisis	crisis	NOUN
taxlaw-2836	41	4	,	,	PUNCT
taxlaw-2836	41	5	however	however	ADV
taxlaw-2836	41	6	,	,	PUNCT
taxlaw-2836	41	7	highlights	highlight	VERB
taxlaw-2836	41	8	the	the	DET
taxlaw-2836	41	9	need	need	NOUN
taxlaw-2836	41	10	to	to	PART
taxlaw-2836	41	11	pursue	pursue	VERB
taxlaw-2836	41	12	this	this	DET
taxlaw-2836	41	13	proposal	proposal	NOUN
taxlaw-2836	41	14	now	now	ADV
taxlaw-2836	41	15	.	.	PUNCT
taxlaw-2836	42	1	ii	ii	X
taxlaw-2836	42	2	.	.	PUNCT
taxlaw-2836	43	1	a	a	DET
taxlaw-2836	43	2	brief	brief	ADJ
taxlaw-2836	43	3	history	history	NOUN
taxlaw-2836	43	4	of	of	ADP
taxlaw-2836	43	5	irs	irs	PROPN
taxlaw-2836	43	6	oversight	oversight	NOUN
taxlaw-2836	43	7	in	in	ADP
taxlaw-2836	43	8	theory	theory	NOUN
taxlaw-2836	43	9	,	,	PUNCT
taxlaw-2836	43	10	oversight	oversight	NOUN
taxlaw-2836	43	11	of	of	ADP
taxlaw-2836	43	12	exempt	exempt	ADJ
taxlaw-2836	43	13	organizations	organization	NOUN
taxlaw-2836	43	14	by	by	ADP
taxlaw-2836	43	15	the	the	DET
taxlaw-2836	43	16	irs	irs	PROPN
taxlaw-2836	43	17	and	and	CCONJ
taxlaw-2836	43	18	its	its	PRON
taxlaw-2836	43	19	predecessors	predecessor	NOUN
taxlaw-2836	43	20	is	be	AUX
taxlaw-2836	43	21	as	as	ADV
taxlaw-2836	43	22	old	old	ADJ
taxlaw-2836	43	23	as	as	ADP
taxlaw-2836	43	24	the	the	DET
taxlaw-2836	43	25	internal	internal	PROPN
taxlaw-2836	43	26	revenue	revenue	NOUN
taxlaw-2836	43	27	code	code	NOUN
taxlaw-2836	43	28	itself.7	itself.7	PROPN
taxlaw-2836	43	29	in	in	ADP
taxlaw-2836	43	30	practice	practice	NOUN
taxlaw-2836	43	31	,	,	PUNCT
taxlaw-2836	43	32	there	there	PRON
taxlaw-2836	43	33	appears	appear	VERB
taxlaw-2836	43	34	to	to	PART
taxlaw-2836	43	35	have	have	AUX
taxlaw-2836	43	36	been	be	AUX
taxlaw-2836	43	37	little	little	ADJ
taxlaw-2836	43	38	actual	actual	ADJ
taxlaw-2836	43	39	oversight	oversight	NOUN
taxlaw-2836	43	40	until	until	SCONJ
taxlaw-2836	43	41	congress	congress	PROPN
taxlaw-2836	43	42	began	begin	VERB
taxlaw-2836	43	43	requiring	require	VERB
taxlaw-2836	43	44	an	an	DET
taxlaw-2836	43	45	annual	annual	ADJ
taxlaw-2836	43	46	information	information	NOUN
taxlaw-2836	43	47	return	return	NOUN
taxlaw-2836	43	48	for	for	ADP
taxlaw-2836	43	49	some	some	PRON
taxlaw-2836	43	50	exempt	exempt	ADJ
taxlaw-2836	43	51	1	1	NUM
taxlaw-2836	43	52	see	see	VERB
taxlaw-2836	43	53	s.	s.	PROPN
taxlaw-2836	43	54	rep	rep	PROPN
taxlaw-2836	43	55	.	.	PROPN
taxlaw-2836	44	1	no	no	PROPN
taxlaw-2836	44	2	.	.	NOUN
taxlaw-2836	45	1	114	114	NUM
taxlaw-2836	45	2	-	-	SYM
taxlaw-2836	45	3	119	119	NUM
taxlaw-2836	45	4	,	,	PUNCT
taxlaw-2836	45	5	at	at	ADP
taxlaw-2836	45	6	60	60	NUM
taxlaw-2836	45	7	(	(	PUNCT
taxlaw-2836	45	8	2015	2015	NUM
taxlaw-2836	45	9	)	)	PUNCT
taxlaw-2836	45	10	;	;	PUNCT
taxlaw-2836	45	11	lily	lily	ADJ
taxlaw-2836	45	12	kahng	kahng	PROPN
taxlaw-2836	45	13	,	,	PUNCT
taxlaw-2836	45	14	the	the	DET
taxlaw-2836	45	15	irs	irs	PROPN
taxlaw-2836	45	16	tea	tea	NOUN
taxlaw-2836	45	17	party	party	NOUN
taxlaw-2836	45	18	controversy	controversy	NOUN
taxlaw-2836	45	19	and	and	CCONJ
taxlaw-2836	45	20	administrative	administrative	ADJ
taxlaw-2836	45	21	discretion	discretion	NOUN
taxlaw-2836	45	22	,	,	PUNCT
taxlaw-2836	45	23	42	42	NUM
taxlaw-2836	45	24	cornell	cornell	PROPN
taxlaw-2836	45	25	l.	l.	PROPN
taxlaw-2836	45	26	rev	rev	PROPN
taxlaw-2836	45	27	.	.	PROPN
taxlaw-2836	46	1	online	online	PROPN
taxlaw-2836	46	2	41	41	NUM
taxlaw-2836	46	3	,	,	PUNCT
taxlaw-2836	46	4	42	42	NUM
taxlaw-2836	46	5	-	-	SYM
taxlaw-2836	46	6	44	44	NUM
taxlaw-2836	46	7	,	,	PUNCT
taxlaw-2836	46	8	49	49	NUM
taxlaw-2836	46	9	-	-	SYM
taxlaw-2836	46	10	51	51	NUM
taxlaw-2836	46	11	(	(	PUNCT
taxlaw-2836	46	12	2013	2013	NUM
taxlaw-2836	46	13	)	)	PUNCT
taxlaw-2836	46	14	;	;	PUNCT
taxlaw-2836	46	15	paul	paul	PROPN
taxlaw-2836	46	16	caron	caron	PROPN
taxlaw-2836	46	17	,	,	PUNCT
taxlaw-2836	46	18	the	the	DET
taxlaw-2836	46	19	irs	irs	PROPN
taxlaw-2836	46	20	scandal	scandal	NOUN
taxlaw-2836	46	21	,	,	PUNCT
taxlaw-2836	46	22	taxprof	taxprof	VERB
taxlaw-2836	46	23	blog	blog	NOUN
taxlaw-2836	46	24	,	,	PUNCT
taxlaw-2836	46	25	http://taxprof.typepad.com/taxprof_blog/irs-scandal	http://taxprof.typepad.com/taxprof_blog/irs-scandal	NOUN
taxlaw-2836	46	26	[	[	X
taxlaw-2836	46	27	http://perma.cc/fs8w-7t8h	http://perma.cc/fs8w-7t8h	NOUN
taxlaw-2836	46	28	]	]	PUNCT
taxlaw-2836	46	29	.	.	PUNCT
taxlaw-2836	47	1	2	2	NUM
taxlaw-2836	47	2	see	see	VERB
taxlaw-2836	47	3	infra	infra	NOUN
taxlaw-2836	47	4	part	part	NOUN
taxlaw-2836	47	5	iii.a	iii.a	PROPN
taxlaw-2836	47	6	.	.	NOUN
taxlaw-2836	47	7	3	3	NUM
taxlaw-2836	48	1	i	i	PRON
taxlaw-2836	48	2	d.	d.	PROPN
taxlaw-2836	48	3	4	4	NUM
taxlaw-2836	48	4	see	see	VERB
taxlaw-2836	48	5	memorandum	memorandum	NOUN
taxlaw-2836	48	6	from	from	ADP
taxlaw-2836	48	7	j.	j.	PROPN
taxlaw-2836	48	8	russell	russell	PROPN
taxlaw-2836	48	9	george	george	PROPN
taxlaw-2836	48	10	,	,	PUNCT
taxlaw-2836	48	11	inspector	inspector	NOUN
taxlaw-2836	48	12	general	general	NOUN
taxlaw-2836	48	13	,	,	PUNCT
taxlaw-2836	48	14	dep’t	dep’t	NOUN
taxlaw-2836	48	15	of	of	ADP
taxlaw-2836	48	16	the	the	DET
taxlaw-2836	48	17	treasury	treasury	NOUN
taxlaw-2836	48	18	,	,	PUNCT
taxlaw-2836	48	19	to	to	ADP
taxlaw-2836	48	20	jacob	jacob	PROPN
taxlaw-2836	48	21	lew	lew	PROPN
taxlaw-2836	48	22	,	,	PUNCT
taxlaw-2836	48	23	sec’y	sec’y	NUM
taxlaw-2836	48	24	of	of	ADP
taxlaw-2836	48	25	the	the	DET
taxlaw-2836	48	26	treasury	treasury	NOUN
taxlaw-2836	48	27	1	1	NUM
taxlaw-2836	48	28	-	-	SYM
taxlaw-2836	48	29	2	2	NUM
taxlaw-2836	48	30	(	(	PUNCT
taxlaw-2836	48	31	oct	oct	PROPN
taxlaw-2836	48	32	.	.	PROPN
taxlaw-2836	48	33	15	15	NUM
taxlaw-2836	48	34	,	,	PUNCT
taxlaw-2836	48	35	2014	2014	NUM
taxlaw-2836	48	36	)	)	PUNCT
taxlaw-2836	48	37	,	,	PUNCT
taxlaw-2836	48	38	https://www.treasury.gov/tigta/management/management	https://www.treasury.gov/tigta/management/management	VERB
taxlaw-2836	48	39	_	_	NOUN
taxlaw-2836	48	40	fy2015.pdf	fy2015.pdf	NOUN
taxlaw-2836	49	1	[	[	X
taxlaw-2836	49	2	https://perma.cc/wmp4-gxhg	https://perma.cc/wmp4-gxhg	X
taxlaw-2836	49	3	]	]	X
taxlaw-2836	49	4	.	.	PUNCT
taxlaw-2836	50	1	5	5	NUM
taxlaw-2836	50	2	see	see	VERB
taxlaw-2836	50	3	form	form	NOUN
taxlaw-2836	50	4	1023	1023	NUM
taxlaw-2836	50	5	-	-	SYM
taxlaw-2836	50	6	ez	ez	NOUN
taxlaw-2836	50	7	,	,	PUNCT
taxlaw-2836	50	8	streamlined	streamlined	ADJ
taxlaw-2836	50	9	application	application	NOUN
taxlaw-2836	50	10	for	for	ADP
taxlaw-2836	50	11	recognition	recognition	NOUN
taxlaw-2836	50	12	of	of	ADP
taxlaw-2836	50	13	exemption	exemption	NOUN
taxlaw-2836	50	14	under	under	ADP
taxlaw-2836	50	15	section	section	NOUN
taxlaw-2836	50	16	501(c)(3	501(c)(3	NOUN
taxlaw-2836	50	17	)	)	PUNCT
taxlaw-2836	50	18	of	of	ADP
taxlaw-2836	50	19	the	the	DET
taxlaw-2836	50	20	internal	internal	ADJ
taxlaw-2836	50	21	revenue	revenue	NOUN
taxlaw-2836	50	22	code	code	NOUN
taxlaw-2836	50	23	,	,	PUNCT
taxlaw-2836	50	24	http://www.irs.gov/uac/about-form-1023ez	http://www.irs.gov/uac/about-form-1023ez	PROPN
taxlaw-2836	51	1	[	[	X
taxlaw-2836	51	2	http://perma.cc	http://perma.cc	PROPN
taxlaw-2836	51	3	/23vw	/23vw	INTJ
taxlaw-2836	51	4	-	-	PUNCT
taxlaw-2836	51	5	qgjr	qgjr	NOUN
taxlaw-2836	51	6	]	]	PUNCT
taxlaw-2836	51	7	.	.	PUNCT
taxlaw-2836	51	8	6	6	NUM
taxlaw-2836	51	9	see	see	VERB
taxlaw-2836	51	10	irs	irs	PROPN
taxlaw-2836	51	11	announcement	announcement	NOUN
taxlaw-2836	51	12	89	89	NUM
taxlaw-2836	51	13	-	-	SYM
taxlaw-2836	51	14	34	34	NUM
taxlaw-2836	51	15	,	,	PUNCT
taxlaw-2836	51	16	1989	1989	NUM
taxlaw-2836	51	17	-	-	SYM
taxlaw-2836	51	18	10	10	NUM
taxlaw-2836	51	19	i.r.b	i.r.b	NOUN
taxlaw-2836	51	20	.	.	PUNCT
taxlaw-2836	52	1	30	30	NUM
taxlaw-2836	52	2	.	.	X
taxlaw-2836	52	3	7	7	NUM
taxlaw-2836	52	4	see	see	VERB
taxlaw-2836	52	5	act	act	NOUN
taxlaw-2836	52	6	of	of	ADP
taxlaw-2836	52	7	oct	oct	PROPN
taxlaw-2836	52	8	.	.	PROPN
taxlaw-2836	52	9	3	3	NUM
taxlaw-2836	52	10	,	,	PUNCT
taxlaw-2836	52	11	1913	1913	NUM
taxlaw-2836	52	12	,	,	PUNCT
taxlaw-2836	52	13	pub	pub	NOUN
taxlaw-2836	52	14	.	.	PUNCT
taxlaw-2836	53	1	l.	l.	PROPN
taxlaw-2836	53	2	no	no	INTJ
taxlaw-2836	53	3	.	.	PROPN
taxlaw-2836	54	1	63	63	NUM
taxlaw-2836	54	2	-	-	SYM
taxlaw-2836	54	3	16	16	NUM
taxlaw-2836	54	4	,	,	PUNCT
taxlaw-2836	54	5	§	§	PROPN
taxlaw-2836	54	6	2(g)(a	2(g)(a	NUM
taxlaw-2836	54	7	)	)	PUNCT
taxlaw-2836	54	8	,	,	PUNCT
taxlaw-2836	54	9	38	38	NUM
taxlaw-2836	54	10	stat	stat	NOUN
taxlaw-2836	54	11	.	.	PUNCT
taxlaw-2836	55	1	114	114	NUM
taxlaw-2836	55	2	,	,	PUNCT
taxlaw-2836	55	3	172	172	NUM
taxlaw-2836	55	4	(	(	PUNCT
taxlaw-2836	55	5	1913	1913	NUM
taxlaw-2836	55	6	)	)	PUNCT
taxlaw-2836	55	7	.	.	PUNCT
taxlaw-2836	56	1	2016	2016	NUM
taxlaw-2836	56	2	]	]	PUNCT
taxlaw-2836	56	3	“	"	PUNCT
taxlaw-2836	56	4	the	the	DET
taxlaw-2836	56	5	better	well	ADJ
taxlaw-2836	56	6	part	part	NOUN
taxlaw-2836	56	7	of	of	ADP
taxlaw-2836	56	8	valour	valour	NOUN
taxlaw-2836	56	9	is	be	AUX
taxlaw-2836	56	10	discretion	discretion	NOUN
taxlaw-2836	56	11	”	"	PUNCT
taxlaw-2836	56	12	83	83	NUM
taxlaw-2836	56	13	organizations	organization	NOUN
taxlaw-2836	56	14	effective	effective	ADJ
taxlaw-2836	56	15	as	as	ADP
taxlaw-2836	56	16	of	of	ADP
taxlaw-2836	56	17	1943	1943	NUM
taxlaw-2836	56	18	.	.	PUNCT
taxlaw-2836	57	1	8	8	NUM
taxlaw-2836	57	2	furthermore	furthermore	ADV
taxlaw-2836	57	3	,	,	PUNCT
taxlaw-2836	57	4	congress	congress	PROPN
taxlaw-2836	57	5	did	do	AUX
taxlaw-2836	57	6	not	not	PART
taxlaw-2836	57	7	require	require	VERB
taxlaw-2836	57	8	that	that	SCONJ
taxlaw-2836	57	9	any	any	DET
taxlaw-2836	57	10	organizations	organization	NOUN
taxlaw-2836	57	11	apply	apply	VERB
taxlaw-2836	57	12	to	to	ADP
taxlaw-2836	57	13	the	the	DET
taxlaw-2836	57	14	irs	irs	PROPN
taxlaw-2836	57	15	for	for	ADP
taxlaw-2836	57	16	recognition	recognition	NOUN
taxlaw-2836	57	17	of	of	ADP
taxlaw-2836	57	18	their	their	PRON
taxlaw-2836	57	19	exempt	exempt	ADJ
taxlaw-2836	57	20	status	status	NOUN
taxlaw-2836	57	21	until	until	SCONJ
taxlaw-2836	57	22	it	it	PRON
taxlaw-2836	57	23	imposed	impose	VERB
taxlaw-2836	57	24	this	this	DET
taxlaw-2836	57	25	requirement	requirement	NOUN
taxlaw-2836	57	26	on	on	ADP
taxlaw-2836	57	27	many	many	ADJ
taxlaw-2836	57	28	charitable	charitable	ADJ
taxlaw-2836	57	29	organizations	organization	NOUN
taxlaw-2836	57	30	in	in	ADP
taxlaw-2836	57	31	1969.9	1969.9	NUM
taxlaw-2836	57	32	this	this	DET
taxlaw-2836	57	33	part	part	NOUN
taxlaw-2836	57	34	describes	describe	VERB
taxlaw-2836	57	35	these	these	DET
taxlaw-2836	57	36	two	two	NUM
taxlaw-2836	57	37	main	main	ADJ
taxlaw-2836	57	38	channels	channel	NOUN
taxlaw-2836	57	39	for	for	ADP
taxlaw-2836	57	40	irs	irs	PROPN
taxlaw-2836	57	41	oversight	oversight	NOUN
taxlaw-2836	57	42	of	of	ADP
taxlaw-2836	57	43	exempt	exempt	ADJ
taxlaw-2836	57	44	organizations	organization	NOUN
taxlaw-2836	57	45	:	:	PUNCT
taxlaw-2836	57	46	consideration	consideration	NOUN
taxlaw-2836	57	47	of	of	ADP
taxlaw-2836	57	48	applications	application	NOUN
taxlaw-2836	57	49	for	for	ADP
taxlaw-2836	57	50	recognition	recognition	NOUN
taxlaw-2836	57	51	of	of	ADP
taxlaw-2836	57	52	exemption	exemption	NOUN
taxlaw-2836	57	53	and	and	CCONJ
taxlaw-2836	57	54	examinations	examination	NOUN
taxlaw-2836	57	55	of	of	ADP
taxlaw-2836	57	56	annual	annual	ADJ
taxlaw-2836	57	57	information	information	NOUN
taxlaw-2836	57	58	returns	return	NOUN
taxlaw-2836	57	59	.	.	PUNCT
taxlaw-2836	58	1	it	it	PRON
taxlaw-2836	58	2	also	also	ADV
taxlaw-2836	58	3	reviews	review	VERB
taxlaw-2836	58	4	the	the	DET
taxlaw-2836	58	5	other	other	ADJ
taxlaw-2836	58	6	significant	significant	ADJ
taxlaw-2836	58	7	exempt	exempt	ADJ
taxlaw-2836	58	8	organization	organization	NOUN
taxlaw-2836	58	9	related	relate	VERB
taxlaw-2836	58	10	activities	activity	NOUN
taxlaw-2836	58	11	engaged	engage	VERB
taxlaw-2836	58	12	in	in	ADP
taxlaw-2836	58	13	by	by	ADP
taxlaw-2836	58	14	the	the	DET
taxlaw-2836	58	15	irs	irs	PROPN
taxlaw-2836	58	16	,	,	PUNCT
taxlaw-2836	58	17	such	such	ADJ
taxlaw-2836	58	18	as	as	ADP
taxlaw-2836	58	19	providing	provide	VERB
taxlaw-2836	58	20	various	various	ADJ
taxlaw-2836	58	21	forms	form	NOUN
taxlaw-2836	58	22	of	of	ADP
taxlaw-2836	58	23	guidance	guidance	NOUN
taxlaw-2836	58	24	,	,	PUNCT
taxlaw-2836	58	25	rulings	ruling	NOUN
taxlaw-2836	58	26	,	,	PUNCT
taxlaw-2836	58	27	and	and	CCONJ
taxlaw-2836	58	28	technical	technical	ADJ
taxlaw-2836	58	29	advice	advice	NOUN
taxlaw-2836	58	30	,	,	PUNCT
taxlaw-2836	58	31	and	and	CCONJ
taxlaw-2836	58	32	the	the	DET
taxlaw-2836	58	33	limited	limited	ADJ
taxlaw-2836	58	34	evidence	evidence	NOUN
taxlaw-2836	58	35	regarding	regard	VERB
taxlaw-2836	58	36	the	the	DET
taxlaw-2836	58	37	current	current	ADJ
taxlaw-2836	58	38	level	level	NOUN
taxlaw-2836	58	39	of	of	ADP
taxlaw-2836	58	40	compliance	compliance	NOUN
taxlaw-2836	58	41	by	by	ADP
taxlaw-2836	58	42	exempt	exempt	ADJ
taxlaw-2836	58	43	organizations	organization	NOUN
taxlaw-2836	58	44	with	with	ADP
taxlaw-2836	58	45	the	the	DET
taxlaw-2836	58	46	applicable	applicable	ADJ
taxlaw-2836	58	47	federal	federal	ADJ
taxlaw-2836	58	48	tax	tax	NOUN
taxlaw-2836	58	49	laws	law	NOUN
taxlaw-2836	58	50	.	.	PUNCT
taxlaw-2836	59	1	first	first	ADV
taxlaw-2836	59	2	,	,	PUNCT
taxlaw-2836	59	3	it	it	PRON
taxlaw-2836	59	4	is	be	AUX
taxlaw-2836	59	5	useful	useful	ADJ
taxlaw-2836	59	6	to	to	PART
taxlaw-2836	59	7	consider	consider	VERB
taxlaw-2836	59	8	both	both	CCONJ
taxlaw-2836	59	9	the	the	DET
taxlaw-2836	59	10	extent	extent	NOUN
taxlaw-2836	59	11	to	to	PART
taxlaw-2836	59	12	which	which	PRON
taxlaw-2836	59	13	the	the	DET
taxlaw-2836	59	14	size	size	NOUN
taxlaw-2836	59	15	of	of	ADP
taxlaw-2836	59	16	the	the	DET
taxlaw-2836	59	17	regulated	regulated	ADJ
taxlaw-2836	59	18	community	community	NOUN
taxlaw-2836	59	19	has	have	AUX
taxlaw-2836	59	20	grown	grow	VERB
taxlaw-2836	59	21	over	over	ADP
taxlaw-2836	59	22	time	time	NOUN
taxlaw-2836	59	23	and	and	CCONJ
taxlaw-2836	59	24	the	the	DET
taxlaw-2836	59	25	resources	resource	NOUN
taxlaw-2836	59	26	the	the	DET
taxlaw-2836	59	27	irs	irs	PROPN
taxlaw-2836	59	28	directs	direct	VERB
taxlaw-2836	59	29	to	to	ADP
taxlaw-2836	59	30	overseeing	oversee	VERB
taxlaw-2836	59	31	this	this	DET
taxlaw-2836	59	32	community	community	NOUN
taxlaw-2836	59	33	,	,	PUNCT
taxlaw-2836	59	34	which	which	PRON
taxlaw-2836	59	35	have	have	AUX
taxlaw-2836	59	36	not	not	PART
taxlaw-2836	59	37	kept	keep	VERB
taxlaw-2836	59	38	pace	pace	NOUN
taxlaw-2836	59	39	.	.	PUNCT
taxlaw-2836	60	1	a.	a.	NOUN
taxlaw-2836	60	2	exempt	exempt	ADJ
taxlaw-2836	60	3	organizations	organization	NOUN
taxlaw-2836	60	4	and	and	CCONJ
taxlaw-2836	60	5	the	the	DET
taxlaw-2836	60	6	irs	irs	PROPN
taxlaw-2836	60	7	exempt	exempt	ADJ
taxlaw-2836	60	8	organizations	organization	NOUN
taxlaw-2836	60	9	division	division	NOUN
taxlaw-2836	60	10	the	the	DET
taxlaw-2836	60	11	following	follow	VERB
taxlaw-2836	60	12	two	two	NUM
taxlaw-2836	60	13	tables	table	NOUN
taxlaw-2836	60	14	show	show	VERB
taxlaw-2836	60	15	the	the	DET
taxlaw-2836	60	16	irs	irs	PROPN
taxlaw-2836	60	17	-	-	PUNCT
taxlaw-2836	60	18	reported	report	VERB
taxlaw-2836	60	19	numbers	number	NOUN
taxlaw-2836	60	20	and	and	CCONJ
taxlaw-2836	60	21	aggregate	aggregate	ADJ
taxlaw-2836	60	22	assets	asset	NOUN
taxlaw-2836	60	23	and	and	CCONJ
taxlaw-2836	60	24	revenues	revenue	NOUN
taxlaw-2836	60	25	for	for	ADP
taxlaw-2836	60	26	exempt	exempt	ADJ
taxlaw-2836	60	27	organizations	organization	NOUN
taxlaw-2836	60	28	,	,	PUNCT
taxlaw-2836	60	29	both	both	CCONJ
taxlaw-2836	60	30	generally	generally	ADV
taxlaw-2836	60	31	and	and	CCONJ
taxlaw-2836	60	32	specifically	specifically	ADV
taxlaw-2836	60	33	for	for	ADP
taxlaw-2836	60	34	charitable	charitable	ADJ
taxlaw-2836	60	35	(	(	PUNCT
taxlaw-2836	60	36	i.r.c	i.r.c	NOUN
taxlaw-2836	60	37	.	.	PUNCT
taxlaw-2836	61	1	§	§	PROPN
taxlaw-2836	61	2	501(c)(3	501(c)(3	NOUN
taxlaw-2836	61	3	)	)	PUNCT
taxlaw-2836	61	4	)	)	PUNCT
taxlaw-2836	61	5	organizations	organization	NOUN
taxlaw-2836	61	6	and	and	CCONJ
taxlaw-2836	61	7	the	the	DET
taxlaw-2836	61	8	most	most	ADV
taxlaw-2836	61	9	numerous	numerous	ADJ
taxlaw-2836	61	10	non	non	ADJ
taxlaw-2836	61	11	-	-	ADJ
taxlaw-2836	61	12	charitable	charitable	ADJ
taxlaw-2836	61	13	organizations	organization	NOUN
taxlaw-2836	61	14	(	(	PUNCT
taxlaw-2836	61	15	i.r.c	i.r.c	NOUN
taxlaw-2836	61	16	.	.	PUNCT
taxlaw-2836	62	1	§	§	PROPN
taxlaw-2836	62	2	501(c)(4	501(c)(4	NUM
taxlaw-2836	62	3	)	)	PUNCT
taxlaw-2836	62	4	social	social	ADJ
taxlaw-2836	62	5	welfare	welfare	NOUN
taxlaw-2836	62	6	organizations	organization	NOUN
taxlaw-2836	62	7	;	;	PUNCT
taxlaw-2836	62	8	i.r.c	i.r.c	NOUN
taxlaw-2836	62	9	.	.	PUNCT
taxlaw-2836	63	1	§	§	PROPN
taxlaw-2836	63	2	501(c)(5	501(c)(5	PROPN
taxlaw-2836	63	3	)	)	PUNCT
taxlaw-2836	63	4	labor	labor	NOUN
taxlaw-2836	63	5	,	,	PUNCT
taxlaw-2836	63	6	agricultural	agricultural	ADJ
taxlaw-2836	63	7	,	,	PUNCT
taxlaw-2836	63	8	and	and	CCONJ
taxlaw-2836	63	9	horticultural	horticultural	ADJ
taxlaw-2836	63	10	organizations	organization	NOUN
taxlaw-2836	63	11	;	;	PUNCT
taxlaw-2836	63	12	i.r.c	i.r.c	NOUN
taxlaw-2836	63	13	.	.	PUNCT
taxlaw-2836	64	1	§	§	PROPN
taxlaw-2836	64	2	501(c)(6	501(c)(6	NUM
taxlaw-2836	64	3	)	)	PUNCT
taxlaw-2836	64	4	business	business	NOUN
taxlaw-2836	64	5	leagues	league	NOUN
taxlaw-2836	64	6	,	,	PUNCT
taxlaw-2836	64	7	chambers	chamber	NOUN
taxlaw-2836	64	8	of	of	ADP
taxlaw-2836	64	9	commerce	commerce	PROPN
taxlaw-2836	64	10	,	,	PUNCT
taxlaw-2836	64	11	and	and	CCONJ
taxlaw-2836	64	12	similar	similar	ADJ
taxlaw-2836	64	13	entities	entity	NOUN
taxlaw-2836	64	14	;	;	PUNCT
taxlaw-2836	64	15	i.r.c	i.r.c	NOUN
taxlaw-2836	64	16	.	.	PUNCT
taxlaw-2836	65	1	§	§	PROPN
taxlaw-2836	65	2	501(c)(7	501(c)(7	PROPN
taxlaw-2836	65	3	)	)	PUNCT
taxlaw-2836	65	4	social	social	ADJ
taxlaw-2836	65	5	and	and	CCONJ
taxlaw-2836	65	6	recreational	recreational	ADJ
taxlaw-2836	65	7	clubs	club	NOUN
taxlaw-2836	65	8	;	;	PUNCT
taxlaw-2836	65	9	and	and	CCONJ
taxlaw-2836	65	10	i.r.c	i.r.c	NOUN
taxlaw-2836	65	11	.	.	PUNCT
taxlaw-2836	66	1	§	§	PROPN
taxlaw-2836	66	2	501(c)(8	501(c)(8	NUM
taxlaw-2836	66	3	)	)	PUNCT
taxlaw-2836	66	4	fraternal	fraternal	ADJ
taxlaw-2836	66	5	beneficiary	beneficiary	NOUN
taxlaw-2836	66	6	organizations	organization	NOUN
taxlaw-2836	66	7	)	)	PUNCT
taxlaw-2836	66	8	.	.	PUNCT
taxlaw-2836	67	1	8	8	NUM
taxlaw-2836	67	2	see	see	VERB
taxlaw-2836	67	3	revenue	revenue	NOUN
taxlaw-2836	67	4	act	act	NOUN
taxlaw-2836	67	5	of	of	ADP
taxlaw-2836	67	6	1943	1943	NUM
taxlaw-2836	67	7	,	,	PUNCT
taxlaw-2836	67	8	pub	pub	NOUN
taxlaw-2836	67	9	.	.	PUNCT
taxlaw-2836	68	1	l.	l.	PROPN
taxlaw-2836	68	2	no	no	INTJ
taxlaw-2836	68	3	.	.	PROPN
taxlaw-2836	69	1	78	78	NUM
taxlaw-2836	69	2	-	-	SYM
taxlaw-2836	69	3	285	285	NUM
taxlaw-2836	69	4	,	,	PUNCT
taxlaw-2836	69	5	§	§	PROPN
taxlaw-2836	69	6	117	117	NUM
taxlaw-2836	69	7	,	,	PUNCT
taxlaw-2836	69	8	58	58	NUM
taxlaw-2836	69	9	stat	stat	NOUN
taxlaw-2836	69	10	.	.	PUNCT
taxlaw-2836	70	1	21	21	NUM
taxlaw-2836	70	2	,	,	PUNCT
taxlaw-2836	70	3	36	36	NUM
taxlaw-2836	70	4	-	-	SYM
taxlaw-2836	70	5	37	37	NUM
taxlaw-2836	70	6	(	(	PUNCT
taxlaw-2836	70	7	1944	1944	NUM
taxlaw-2836	70	8	)	)	PUNCT
taxlaw-2836	70	9	;	;	PUNCT
taxlaw-2836	70	10	h.r	h.r	PROPN
taxlaw-2836	70	11	.	.	PROPN
taxlaw-2836	70	12	rep	rep	PROPN
taxlaw-2836	70	13	.	.	PROPN
taxlaw-2836	70	14	no	no	PROPN
taxlaw-2836	70	15	.	.	NOUN
taxlaw-2836	71	1	78871	78871	NUM
taxlaw-2836	71	2	,	,	PUNCT
taxlaw-2836	71	3	at	at	ADP
taxlaw-2836	71	4	24	24	NUM
taxlaw-2836	71	5	-	-	SYM
taxlaw-2836	71	6	25	25	NUM
taxlaw-2836	71	7	(	(	PUNCT
taxlaw-2836	71	8	1943	1943	NUM
taxlaw-2836	71	9	)	)	PUNCT
taxlaw-2836	71	10	;	;	PUNCT
taxlaw-2836	72	1	s.	s.	PROPN
taxlaw-2836	72	2	rep	rep	PROPN
taxlaw-2836	72	3	.	.	PROPN
taxlaw-2836	72	4	no	no	INTJ
taxlaw-2836	72	5	.	.	PUNCT
taxlaw-2836	73	1	78	78	NUM
taxlaw-2836	73	2	-	-	SYM
taxlaw-2836	73	3	627	627	NUM
taxlaw-2836	73	4	,	,	PUNCT
taxlaw-2836	73	5	at	at	ADP
taxlaw-2836	73	6	21	21	NUM
taxlaw-2836	73	7	(	(	PUNCT
taxlaw-2836	73	8	1943	1943	NUM
taxlaw-2836	73	9	)	)	PUNCT
taxlaw-2836	73	10	.	.	PUNCT
taxlaw-2836	74	1	the	the	DET
taxlaw-2836	74	2	treasury	treasury	PROPN
taxlaw-2836	74	3	department	department	PROPN
taxlaw-2836	74	4	imposed	impose	VERB
taxlaw-2836	74	5	an	an	DET
taxlaw-2836	74	6	annual	annual	ADJ
taxlaw-2836	74	7	information	information	NOUN
taxlaw-2836	74	8	return	return	NOUN
taxlaw-2836	74	9	requirement	requirement	NOUN
taxlaw-2836	74	10	in	in	ADP
taxlaw-2836	74	11	1942	1942	NUM
taxlaw-2836	74	12	on	on	ADP
taxlaw-2836	74	13	certain	certain	ADJ
taxlaw-2836	74	14	exempt	exempt	ADJ
taxlaw-2836	74	15	organizations	organization	NOUN
taxlaw-2836	74	16	,	,	PUNCT
taxlaw-2836	74	17	effective	effective	ADJ
taxlaw-2836	74	18	for	for	ADP
taxlaw-2836	74	19	tax	tax	NOUN
taxlaw-2836	74	20	year	year	NOUN
taxlaw-2836	74	21	1941	1941	NUM
taxlaw-2836	74	22	,	,	PUNCT
taxlaw-2836	74	23	although	although	SCONJ
taxlaw-2836	74	24	it	it	PRON
taxlaw-2836	74	25	was	be	AUX
taxlaw-2836	74	26	not	not	PART
taxlaw-2836	74	27	clear	clear	ADJ
taxlaw-2836	74	28	it	it	PRON
taxlaw-2836	74	29	had	have	VERB
taxlaw-2836	74	30	the	the	DET
taxlaw-2836	74	31	authority	authority	NOUN
taxlaw-2836	74	32	to	to	PART
taxlaw-2836	74	33	do	do	AUX
taxlaw-2836	74	34	so	so	ADV
taxlaw-2836	74	35	.	.	PUNCT
taxlaw-2836	75	1	see	see	VERB
taxlaw-2836	75	2	t.d	t.d	PROPN
taxlaw-2836	75	3	.	.	PROPN
taxlaw-2836	75	4	5125	5125	NUM
taxlaw-2836	75	5	,	,	PUNCT
taxlaw-2836	75	6	1942	1942	NUM
taxlaw-2836	75	7	-	-	SYM
taxlaw-2836	75	8	1	1	NUM
taxlaw-2836	75	9	c.b	c.b	PROPN
taxlaw-2836	75	10	.	.	PROPN
taxlaw-2836	75	11	101	101	NUM
taxlaw-2836	75	12	(	(	PUNCT
taxlaw-2836	75	13	codified	codify	VERB
taxlaw-2836	75	14	at	at	ADP
taxlaw-2836	75	15	treas	treas	PROPN
taxlaw-2836	75	16	.	.	PUNCT
taxlaw-2836	76	1	reg	reg	PROPN
taxlaw-2836	76	2	.	.	PROPN
taxlaw-2836	76	3	103	103	NUM
taxlaw-2836	76	4	,	,	PUNCT
taxlaw-2836	76	5	§	§	PROPN
taxlaw-2836	76	6	19.101	19.101	NUM
taxlaw-2836	76	7	-	-	SYM
taxlaw-2836	76	8	1	1	NUM
taxlaw-2836	76	9	)	)	PUNCT
taxlaw-2836	76	10	,	,	PUNCT
taxlaw-2836	76	11	as	as	SCONJ
taxlaw-2836	76	12	modified	modify	VERB
taxlaw-2836	76	13	by	by	ADP
taxlaw-2836	76	14	t.d	t.d	PROPN
taxlaw-2836	76	15	.	.	PROPN
taxlaw-2836	76	16	5177	5177	NUM
taxlaw-2836	76	17	,	,	PUNCT
taxlaw-2836	76	18	1942	1942	NUM
taxlaw-2836	76	19	-	-	SYM
taxlaw-2836	76	20	2	2	NUM
taxlaw-2836	76	21	c.b	c.b	PROPN
taxlaw-2836	76	22	.	.	PROPN
taxlaw-2836	76	23	123	123	NUM
taxlaw-2836	76	24	;	;	PUNCT
taxlaw-2836	76	25	marion	marion	PROPN
taxlaw-2836	76	26	r.	r.	PROPN
taxlaw-2836	76	27	fremont	fremont	PROPN
taxlaw-2836	76	28	-	-	PUNCT
taxlaw-2836	76	29	smith	smith	PROPN
taxlaw-2836	76	30	,	,	PUNCT
taxlaw-2836	76	31	governing	govern	VERB
taxlaw-2836	76	32	nonprofit	nonprofit	ADJ
taxlaw-2836	76	33	organizations	organization	NOUN
taxlaw-2836	76	34	:	:	PUNCT
taxlaw-2836	76	35	federal	federal	ADJ
taxlaw-2836	76	36	and	and	CCONJ
taxlaw-2836	76	37	state	state	NOUN
taxlaw-2836	76	38	law	law	NOUN
taxlaw-2836	76	39	and	and	CCONJ
taxlaw-2836	76	40	regulation	regulation	NOUN
taxlaw-2836	76	41	65	65	NUM
taxlaw-2836	76	42	(	(	PUNCT
taxlaw-2836	76	43	2004	2004	NUM
taxlaw-2836	76	44	)	)	PUNCT
taxlaw-2836	76	45	.	.	PUNCT
taxlaw-2836	77	1	9	9	NUM
taxlaw-2836	77	2	see	see	VERB
taxlaw-2836	77	3	tax	tax	NOUN
taxlaw-2836	77	4	reform	reform	NOUN
taxlaw-2836	77	5	act	act	NOUN
taxlaw-2836	77	6	of	of	ADP
taxlaw-2836	77	7	1969	1969	NUM
taxlaw-2836	77	8	,	,	PUNCT
taxlaw-2836	77	9	pub	pub	NOUN
taxlaw-2836	77	10	.	.	PUNCT
taxlaw-2836	78	1	l.	l.	PROPN
taxlaw-2836	78	2	no	no	INTJ
taxlaw-2836	78	3	.	.	PROPN
taxlaw-2836	79	1	91	91	NUM
taxlaw-2836	79	2	-	-	SYM
taxlaw-2836	79	3	172	172	NUM
taxlaw-2836	79	4	,	,	PUNCT
taxlaw-2836	79	5	§	§	PROPN
taxlaw-2836	79	6	101(a	101(a	PROPN
taxlaw-2836	79	7	)	)	PUNCT
taxlaw-2836	79	8	,	,	PUNCT
taxlaw-2836	79	9	83	83	NUM
taxlaw-2836	79	10	stat	stat	NOUN
taxlaw-2836	79	11	.	.	PUNCT
taxlaw-2836	80	1	487	487	NUM
taxlaw-2836	80	2	,	,	PUNCT
taxlaw-2836	80	3	494	494	NUM
taxlaw-2836	80	4	-	-	SYM
taxlaw-2836	80	5	96	96	NUM
taxlaw-2836	80	6	(	(	PUNCT
taxlaw-2836	80	7	1969	1969	NUM
taxlaw-2836	80	8	)	)	PUNCT
taxlaw-2836	80	9	(	(	PUNCT
taxlaw-2836	80	10	codified	codify	VERB
taxlaw-2836	80	11	at	at	ADP
taxlaw-2836	80	12	i.r.c	i.r.c	NOUN
taxlaw-2836	80	13	.	.	PUNCT
taxlaw-2836	81	1	§	§	PROPN
taxlaw-2836	81	2	508	508	NUM
taxlaw-2836	81	3	)	)	PUNCT
taxlaw-2836	81	4	;	;	PUNCT
taxlaw-2836	81	5	h.r	h.r	PROPN
taxlaw-2836	81	6	.	.	PROPN
taxlaw-2836	81	7	rep	rep	PROPN
taxlaw-2836	81	8	.	.	PROPN
taxlaw-2836	81	9	no	no	INTJ
taxlaw-2836	81	10	.	.	NOUN
taxlaw-2836	81	11	91	91	NUM
taxlaw-2836	81	12	-	-	SYM
taxlaw-2836	81	13	431	431	NUM
taxlaw-2836	81	14	,	,	PUNCT
taxlaw-2836	81	15	pt	pt	X
taxlaw-2836	81	16	.	.	PROPN
taxlaw-2836	81	17	1	1	NUM
taxlaw-2836	81	18	,	,	PUNCT
taxlaw-2836	81	19	at	at	ADP
taxlaw-2836	81	20	37	37	NUM
taxlaw-2836	81	21	(	(	PUNCT
taxlaw-2836	81	22	1969	1969	NUM
taxlaw-2836	81	23	)	)	PUNCT
taxlaw-2836	81	24	;	;	PUNCT
taxlaw-2836	81	25	s.	s.	PROPN
taxlaw-2836	81	26	rep	rep	PROPN
taxlaw-2836	81	27	.	.	PROPN
taxlaw-2836	82	1	no	no	INTJ
taxlaw-2836	82	2	.	.	NOUN
taxlaw-2836	83	1	91	91	NUM
taxlaw-2836	83	2	-	-	SYM
taxlaw-2836	83	3	552	552	NUM
taxlaw-2836	83	4	,	,	PUNCT
taxlaw-2836	83	5	at	at	ADP
taxlaw-2836	83	6	53	53	NUM
taxlaw-2836	83	7	(	(	PUNCT
taxlaw-2836	83	8	1969	1969	NUM
taxlaw-2836	83	9	)	)	PUNCT
taxlaw-2836	83	10	.	.	PUNCT
taxlaw-2836	84	1	treasury	treasury	NOUN
taxlaw-2836	84	2	by	by	ADP
taxlaw-2836	84	3	regulation	regulation	NOUN
taxlaw-2836	84	4	provided	provide	VERB
taxlaw-2836	84	5	an	an	DET
taxlaw-2836	84	6	application	application	NOUN
taxlaw-2836	84	7	process	process	NOUN
taxlaw-2836	84	8	before	before	ADP
taxlaw-2836	84	9	1969	1969	NUM
taxlaw-2836	84	10	,	,	PUNCT
taxlaw-2836	84	11	but	but	CCONJ
taxlaw-2836	84	12	it	it	PRON
taxlaw-2836	84	13	is	be	AUX
taxlaw-2836	84	14	not	not	PART
taxlaw-2836	84	15	clear	clear	ADJ
taxlaw-2836	84	16	if	if	SCONJ
taxlaw-2836	84	17	treasury	treasury	PROPN
taxlaw-2836	84	18	sought	seek	VERB
taxlaw-2836	84	19	to	to	PART
taxlaw-2836	84	20	make	make	VERB
taxlaw-2836	84	21	this	this	DET
taxlaw-2836	84	22	process	process	NOUN
taxlaw-2836	84	23	mandatory	mandatory	ADJ
taxlaw-2836	84	24	.	.	PUNCT
taxlaw-2836	85	1	see	see	VERB
taxlaw-2836	85	2	,	,	PUNCT
taxlaw-2836	85	3	e.g.	e.g.	ADV
taxlaw-2836	85	4	,	,	PUNCT
taxlaw-2836	85	5	t.d	t.d	PROPN
taxlaw-2836	85	6	.	.	PROPN
taxlaw-2836	85	7	2693	2693	NUM
taxlaw-2836	85	8	,	,	PUNCT
taxlaw-2836	85	9	20	20	NUM
taxlaw-2836	85	10	treas	trea	NOUN
taxlaw-2836	85	11	.	.	PUNCT
taxlaw-2836	86	1	dec	dec	PROPN
taxlaw-2836	86	2	.	.	PROPN
taxlaw-2836	87	1	int	int	PROPN
taxlaw-2836	87	2	.	.	PUNCT
taxlaw-2836	88	1	rev	rev	PROPN
taxlaw-2836	88	2	.	.	PROPN
taxlaw-2836	88	3	293	293	NUM
taxlaw-2836	88	4	(	(	PUNCT
taxlaw-2836	88	5	1918	1918	NUM
taxlaw-2836	88	6	)	)	PUNCT
taxlaw-2836	88	7	;	;	PUNCT
taxlaw-2836	88	8	t.d	t.d	PROPN
taxlaw-2836	88	9	.	.	PROPN
taxlaw-2836	88	10	5125	5125	NUM
taxlaw-2836	88	11	,	,	PUNCT
taxlaw-2836	88	12	1942	1942	NUM
taxlaw-2836	88	13	-	-	SYM
taxlaw-2836	88	14	1	1	NUM
taxlaw-2836	88	15	c.b	c.b	PROPN
taxlaw-2836	88	16	.	.	PROPN
taxlaw-2836	88	17	101	101	NUM
taxlaw-2836	88	18	(	(	PUNCT
taxlaw-2836	88	19	codified	codify	VERB
taxlaw-2836	88	20	at	at	ADP
taxlaw-2836	88	21	treas	treas	PROPN
taxlaw-2836	88	22	.	.	PUNCT
taxlaw-2836	89	1	reg	reg	PROPN
taxlaw-2836	89	2	.	.	PROPN
taxlaw-2836	89	3	103	103	NUM
taxlaw-2836	89	4	,	,	PUNCT
taxlaw-2836	89	5	§	§	PROPN
taxlaw-2836	89	6	19.101	19.101	NUM
taxlaw-2836	89	7	-	-	SYM
taxlaw-2836	89	8	1	1	NUM
taxlaw-2836	89	9	)	)	PUNCT
taxlaw-2836	89	10	;	;	PUNCT
taxlaw-2836	90	1	philip	philip	PROPN
taxlaw-2836	90	2	hackney	hackney	PROPN
taxlaw-2836	90	3	,	,	PUNCT
taxlaw-2836	90	4	should	should	AUX
taxlaw-2836	90	5	the	the	DET
taxlaw-2836	90	6	irs	irs	PROPN
taxlaw-2836	90	7	never	never	ADV
taxlaw-2836	90	8	“	"	PUNCT
taxlaw-2836	90	9	target	target	VERB
taxlaw-2836	90	10	”	"	PUNCT
taxlaw-2836	90	11	taxpayers	taxpayer	NOUN
taxlaw-2836	90	12	?	?	PUNCT
taxlaw-2836	91	1	an	an	DET
taxlaw-2836	91	2	examination	examination	NOUN
taxlaw-2836	91	3	of	of	ADP
taxlaw-2836	91	4	the	the	DET
taxlaw-2836	91	5	irs	irs	PROPN
taxlaw-2836	91	6	tea	tea	NOUN
taxlaw-2836	91	7	party	party	PROPN
taxlaw-2836	91	8	affair	affair	PROPN
taxlaw-2836	91	9	,	,	PUNCT
taxlaw-2836	91	10	49	49	NUM
taxlaw-2836	91	11	val	val	NOUN
taxlaw-2836	91	12	.	.	PUNCT
taxlaw-2836	92	1	u.	u.	PROPN
taxlaw-2836	92	2	l.	l.	PROPN
taxlaw-2836	92	3	rev	rev	PROPN
taxlaw-2836	92	4	.	.	PROPN
taxlaw-2836	92	5	453	453	NUM
taxlaw-2836	92	6	,	,	PUNCT
taxlaw-2836	92	7	460	460	NUM
taxlaw-2836	92	8	-	-	SYM
taxlaw-2836	92	9	61	61	NUM
taxlaw-2836	92	10	(	(	PUNCT
taxlaw-2836	92	11	2015	2015	NUM
taxlaw-2836	92	12	)	)	PUNCT
taxlaw-2836	92	13	.	.	PUNCT
taxlaw-2836	93	1	84	84	NUM
taxlaw-2836	93	2	columbia	columbia	PROPN
taxlaw-2836	93	3	journal	journal	PROPN
taxlaw-2836	93	4	of	of	ADP
taxlaw-2836	93	5	tax	tax	NOUN
taxlaw-2836	93	6	law	law	NOUN
taxlaw-2836	93	7	[	[	X
taxlaw-2836	93	8	vol.7:80	vol.7:80	ADP
taxlaw-2836	93	9	table	table	NOUN
taxlaw-2836	93	10	1	1	NUM
taxlaw-2836	93	11	:	:	PUNCT
taxlaw-2836	93	12	exempt	exempt	ADJ
taxlaw-2836	93	13	organizations	organization	NOUN
taxlaw-2836	93	14	:	:	PUNCT
taxlaw-2836	93	15	numbers10	numbers10	NOUN
taxlaw-2836	93	16	fiscal	fiscal	ADJ
taxlaw-2836	93	17	year	year	NOUN
taxlaw-2836	93	18	all	all	DET
taxlaw-2836	93	19	501(c)s	501(c)s	NUM
taxlaw-2836	94	1	501(c)(3)s	501(c)(3)s	NUM
taxlaw-2836	94	2	501(c)(4)-(8)s	501(c)(4)-(8)s	NUM
taxlaw-2836	94	3	other	other	ADJ
taxlaw-2836	94	4	501(c)s	501(c)s	NUM
taxlaw-2836	94	5	1980	1980	NUM
taxlaw-2836	94	6	846,433	846,433	NUM
taxlaw-2836	94	7	319,842	319,842	NUM
taxlaw-2836	94	8	453,415	453,415	NUM
taxlaw-2836	94	9	73,176	73,176	NUM
taxlaw-2836	94	10	1985	1985	NUM
taxlaw-2836	94	11	854,806	854,806	NUM
taxlaw-2836	94	12	366,071	366,071	NUM
taxlaw-2836	94	13	412,877	412,877	NUM
taxlaw-2836	94	14	75,858	75,858	NUM
taxlaw-2836	94	15	1990	1990	NUM
taxlaw-2836	94	16	1,022,214	1,022,214	NUM
taxlaw-2836	94	17	489,882	489,882	NUM
taxlaw-2836	94	18	443,066	443,066	NUM
taxlaw-2836	94	19	89,266	89,266	NUM
taxlaw-2836	94	20	1995	1995	NUM
taxlaw-2836	94	21	1,162,810	1,162,810	NUM
taxlaw-2836	94	22	626,226	626,226	NUM
taxlaw-2836	94	23	439,424	439,424	NUM
taxlaw-2836	94	24	97,160	97,160	NUM
taxlaw-2836	94	25	2000	2000	NUM
taxlaw-2836	94	26	1,354,395	1,354,395	NUM
taxlaw-2836	94	27	819,008	819,008	NUM
taxlaw-2836	94	28	431,965	431,965	NUM
taxlaw-2836	94	29	103,422	103,422	NUM
taxlaw-2836	94	30	2005	2005	NUM
taxlaw-2836	94	31	1,570,023	1,570,023	NUM
taxlaw-2836	94	32	1,045,979	1,045,979	NUM
taxlaw-2836	94	33	421,410	421,410	NUM
taxlaw-2836	94	34	102,634	102,634	NUM
taxlaw-2836	94	35	2010	2010	NUM
taxlaw-2836	94	36	1,821,824	1,821,824	NUM
taxlaw-2836	94	37	1,280,739	1,280,739	NUM
taxlaw-2836	94	38	437,581	437,581	NUM
taxlaw-2836	94	39	103,504	103,504	NUM
taxlaw-2836	94	40	2011	2011	NUM
taxlaw-2836	94	41	1,494,882	1,494,882	NUM
taxlaw-2836	94	42	1,080,130	1,080,130	NUM
taxlaw-2836	94	43	330,336	330,336	NUM
taxlaw-2836	94	44	84,416	84,416	NUM
taxlaw-2836	94	45	2012	2012	NUM
taxlaw-2836	94	46	1,484,818	1,484,818	NUM
taxlaw-2836	94	47	1,081,891	1,081,891	NUM
taxlaw-2836	94	48	320,029	320,029	NUM
taxlaw-2836	94	49	82,898	82,898	NUM
taxlaw-2836	94	50	2013	2013	NUM
taxlaw-2836	94	51	1,442,197	1,442,197	NUM
taxlaw-2836	94	52	1,052,495	1,052,495	NUM
taxlaw-2836	94	53	310,126	310,126	NUM
taxlaw-2836	94	54	79,576	79,576	NUM
taxlaw-2836	94	55	2014	2014	NUM
taxlaw-2836	94	56	1,568,454	1,568,454	NUM
taxlaw-2836	94	57	1,117,941	1,117,941	NUM
taxlaw-2836	94	58	369,41611	369,41611	NUM
taxlaw-2836	94	59	81,097	81,097	NUM
taxlaw-2836	94	60	10	10	NUM
taxlaw-2836	94	61	see	see	VERB
taxlaw-2836	94	62	irs	irs	PROPN
taxlaw-2836	95	1	1980	1980	NUM
taxlaw-2836	95	2	ann	ann	PROPN
taxlaw-2836	95	3	.	.	PUNCT
taxlaw-2836	95	4	rep	rep	PROPN
taxlaw-2836	95	5	.	.	PROPN
taxlaw-2836	95	6	76	76	NUM
taxlaw-2836	95	7	;	;	PUNCT
taxlaw-2836	95	8	irs	irs	PROPN
taxlaw-2836	95	9	1986	1986	NUM
taxlaw-2836	95	10	ann	ann	PROPN
taxlaw-2836	95	11	.	.	PUNCT
taxlaw-2836	95	12	rep	rep	PROPN
taxlaw-2836	95	13	.	.	PROPN
taxlaw-2836	95	14	60	60	NUM
taxlaw-2836	95	15	;	;	PUNCT
taxlaw-2836	95	16	irs	irs	PROPN
taxlaw-2836	95	17	ann	ann	PROPN
taxlaw-2836	95	18	.	.	PROPN
taxlaw-2836	95	19	rep	rep	PROPN
taxlaw-2836	95	20	.	.	PROPN
taxlaw-2836	95	21	1990	1990	NUM
taxlaw-2836	95	22	,	,	PUNCT
taxlaw-2836	95	23	at	at	ADP
taxlaw-2836	95	24	38	38	NUM
taxlaw-2836	95	25	;	;	PUNCT
taxlaw-2836	95	26	irs	irs	PROPN
taxlaw-2836	95	27	data	data	NOUN
taxlaw-2836	95	28	book	book	NOUN
taxlaw-2836	95	29	1995	1995	NUM
taxlaw-2836	95	30	,	,	PUNCT
taxlaw-2836	95	31	at	at	ADP
taxlaw-2836	95	32	25	25	NUM
taxlaw-2836	95	33	;	;	PUNCT
taxlaw-2836	95	34	irs	irs	PROPN
taxlaw-2836	95	35	data	data	NOUN
taxlaw-2836	95	36	book	book	NOUN
taxlaw-2836	95	37	2000	2000	NUM
taxlaw-2836	95	38	,	,	PUNCT
taxlaw-2836	95	39	at	at	ADP
taxlaw-2836	95	40	24	24	NUM
taxlaw-2836	95	41	;	;	PUNCT
taxlaw-2836	95	42	irs	irs	PROPN
taxlaw-2836	95	43	data	data	NOUN
taxlaw-2836	95	44	book	book	NOUN
taxlaw-2836	95	45	2005	2005	NUM
taxlaw-2836	95	46	,	,	PUNCT
taxlaw-2836	95	47	at	at	ADP
taxlaw-2836	95	48	40	40	NUM
taxlaw-2836	95	49	;	;	PUNCT
taxlaw-2836	95	50	irs	irs	PROPN
taxlaw-2836	95	51	data	data	NOUN
taxlaw-2836	95	52	book	book	NOUN
taxlaw-2836	95	53	2010	2010	NUM
taxlaw-2836	95	54	,	,	PUNCT
taxlaw-2836	95	55	at	at	ADP
taxlaw-2836	95	56	56	56	NUM
taxlaw-2836	95	57	;	;	PUNCT
taxlaw-2836	95	58	irs	irs	PROPN
taxlaw-2836	95	59	data	data	NOUN
taxlaw-2836	95	60	book	book	NOUN
taxlaw-2836	95	61	2011	2011	NUM
taxlaw-2836	95	62	,	,	PUNCT
taxlaw-2836	95	63	at	at	ADP
taxlaw-2836	95	64	56	56	NUM
taxlaw-2836	95	65	;	;	PUNCT
taxlaw-2836	95	66	irs	irs	PROPN
taxlaw-2836	95	67	data	data	NOUN
taxlaw-2836	95	68	book	book	NOUN
taxlaw-2836	95	69	2012	2012	NUM
taxlaw-2836	95	70	,	,	PUNCT
taxlaw-2836	95	71	at	at	ADP
taxlaw-2836	95	72	56	56	NUM
taxlaw-2836	95	73	;	;	PUNCT
taxlaw-2836	95	74	irs	irs	PROPN
taxlaw-2836	95	75	data	data	NOUN
taxlaw-2836	95	76	book	book	NOUN
taxlaw-2836	95	77	2013	2013	NUM
taxlaw-2836	95	78	,	,	PUNCT
taxlaw-2836	95	79	at	at	ADP
taxlaw-2836	95	80	56	56	NUM
taxlaw-2836	95	81	;	;	PUNCT
taxlaw-2836	95	82	irs	irs	PROPN
taxlaw-2836	95	83	data	data	NOUN
taxlaw-2836	95	84	book	book	NOUN
taxlaw-2836	95	85	2014	2014	NUM
taxlaw-2836	95	86	,	,	PUNCT
taxlaw-2836	95	87	at	at	ADP
taxlaw-2836	95	88	58	58	NUM
taxlaw-2836	95	89	.	.	PUNCT
taxlaw-2836	95	90	11	11	NUM
taxlaw-2836	95	91	the	the	DET
taxlaw-2836	95	92	sharp	sharp	ADJ
taxlaw-2836	95	93	increase	increase	NOUN
taxlaw-2836	95	94	from	from	ADP
taxlaw-2836	95	95	fiscal	fiscal	ADJ
taxlaw-2836	95	96	year	year	NOUN
taxlaw-2836	95	97	2013	2013	NUM
taxlaw-2836	95	98	to	to	ADP
taxlaw-2836	95	99	fiscal	fiscal	ADJ
taxlaw-2836	95	100	year	year	NOUN
taxlaw-2836	95	101	2014	2014	NUM
taxlaw-2836	95	102	for	for	ADP
taxlaw-2836	95	103	i.r.c	i.r.c	NOUN
taxlaw-2836	95	104	.	.	PUNCT
taxlaw-2836	96	1	§	§	PROPN
taxlaw-2836	96	2	501(c)(4)-(8	501(c)(4)-(8	NUM
taxlaw-2836	96	3	)	)	PUNCT
taxlaw-2836	96	4	organizations	organization	NOUN
taxlaw-2836	96	5	is	be	AUX
taxlaw-2836	96	6	almost	almost	ADV
taxlaw-2836	96	7	entirely	entirely	ADV
taxlaw-2836	96	8	attributable	attributable	ADJ
taxlaw-2836	96	9	to	to	ADP
taxlaw-2836	96	10	a	a	DET
taxlaw-2836	96	11	dramatic	dramatic	ADJ
taxlaw-2836	96	12	increase	increase	NOUN
taxlaw-2836	96	13	in	in	ADP
taxlaw-2836	96	14	the	the	DET
taxlaw-2836	96	15	number	number	NOUN
taxlaw-2836	96	16	of	of	ADP
taxlaw-2836	96	17	reported	report	VERB
taxlaw-2836	96	18	i.r.c	i.r.c	NOUN
taxlaw-2836	96	19	.	.	PUNCT
taxlaw-2836	97	1	§	§	PROPN
taxlaw-2836	97	2	501(c)(4	501(c)(4	NUM
taxlaw-2836	97	3	)	)	PUNCT
taxlaw-2836	97	4	organizations	organization	NOUN
taxlaw-2836	97	5	.	.	PUNCT
taxlaw-2836	98	1	compare	compare	VERB
taxlaw-2836	98	2	irs	irs	PROPN
taxlaw-2836	98	3	data	datum	NOUN
taxlaw-2836	98	4	book	book	NOUN
taxlaw-2836	98	5	2013	2013	NUM
taxlaw-2836	98	6	,	,	PUNCT
taxlaw-2836	98	7	at	at	ADP
taxlaw-2836	98	8	56	56	NUM
taxlaw-2836	98	9	(	(	PUNCT
taxlaw-2836	98	10	91,056	91,056	NUM
taxlaw-2836	98	11	such	such	ADJ
taxlaw-2836	98	12	organizations	organization	NOUN
taxlaw-2836	98	13	)	)	PUNCT
taxlaw-2836	98	14	,	,	PUNCT
taxlaw-2836	98	15	with	with	ADP
taxlaw-2836	98	16	irs	irs	PROPN
taxlaw-2836	98	17	data	data	NOUN
taxlaw-2836	98	18	book	book	NOUN
taxlaw-2836	98	19	2014	2014	NUM
taxlaw-2836	98	20	,	,	PUNCT
taxlaw-2836	98	21	at	at	ADP
taxlaw-2836	98	22	58	58	NUM
taxlaw-2836	98	23	(	(	PUNCT
taxlaw-2836	98	24	148,585	148,585	NUM
taxlaw-2836	98	25	such	such	ADJ
taxlaw-2836	98	26	organizations	organization	NOUN
taxlaw-2836	98	27	)	)	PUNCT
taxlaw-2836	98	28	.	.	PUNCT
taxlaw-2836	99	1	in	in	ADP
taxlaw-2836	99	2	response	response	NOUN
taxlaw-2836	99	3	to	to	ADP
taxlaw-2836	99	4	an	an	DET
taxlaw-2836	99	5	inquiry	inquiry	NOUN
taxlaw-2836	99	6	,	,	PUNCT
taxlaw-2836	99	7	the	the	DET
taxlaw-2836	99	8	irs	irs	PROPN
taxlaw-2836	99	9	stated	state	VERB
taxlaw-2836	99	10	its	its	PRON
taxlaw-2836	99	11	preliminary	preliminary	ADJ
taxlaw-2836	99	12	conclusion	conclusion	NOUN
taxlaw-2836	99	13	is	be	AUX
taxlaw-2836	99	14	that	that	SCONJ
taxlaw-2836	99	15	this	this	DET
taxlaw-2836	99	16	increase	increase	NOUN
taxlaw-2836	99	17	represents	represent	VERB
taxlaw-2836	99	18	“	"	PUNCT
taxlaw-2836	99	19	entities	entity	NOUN
taxlaw-2836	99	20	that	that	PRON
taxlaw-2836	99	21	have	have	AUX
taxlaw-2836	99	22	applied	apply	VERB
taxlaw-2836	99	23	for	for	ADP
taxlaw-2836	99	24	an	an	DET
taxlaw-2836	99	25	[	[	X
taxlaw-2836	99	26	employer	employer	NOUN
taxlaw-2836	99	27	identification	identification	NOUN
taxlaw-2836	99	28	number	number	NOUN
taxlaw-2836	99	29	]	]	PUNCT
taxlaw-2836	99	30	as	as	ADP
taxlaw-2836	99	31	an	an	DET
taxlaw-2836	99	32	exempt	exempt	ADJ
taxlaw-2836	99	33	organization	organization	NOUN
taxlaw-2836	99	34	(	(	PUNCT
taxlaw-2836	99	35	eo	eo	PROPN
taxlaw-2836	99	36	)	)	PUNCT
taxlaw-2836	99	37	but	but	CCONJ
taxlaw-2836	99	38	have	have	AUX
taxlaw-2836	99	39	not	not	PART
taxlaw-2836	99	40	yet	yet	ADV
taxlaw-2836	99	41	filed	file	VERB
taxlaw-2836	99	42	a	a	DET
taxlaw-2836	99	43	form	form	NOUN
taxlaw-2836	99	44	1023	1023	NUM
taxlaw-2836	99	45	or	or	CCONJ
taxlaw-2836	99	46	1024	1024	NUM
taxlaw-2836	99	47	and	and	CCONJ
taxlaw-2836	99	48	obtained	obtain	VERB
taxlaw-2836	99	49	an	an	DET
taxlaw-2836	99	50	eo	eo	PROPN
taxlaw-2836	99	51	determination	determination	NOUN
taxlaw-2836	99	52	”	"	PUNCT
taxlaw-2836	99	53	(	(	PUNCT
taxlaw-2836	99	54	and	and	CCONJ
taxlaw-2836	99	55	so	so	ADV
taxlaw-2836	99	56	are	be	AUX
taxlaw-2836	99	57	not	not	PART
taxlaw-2836	99	58	necessarily	necessarily	ADV
taxlaw-2836	99	59	claiming	claim	VERB
taxlaw-2836	99	60	exemption	exemption	NOUN
taxlaw-2836	99	61	under	under	ADP
taxlaw-2836	99	62	i.r.c	i.r.c	NOUN
taxlaw-2836	99	63	.	.	PUNCT
taxlaw-2836	100	1	§	§	PROPN
taxlaw-2836	100	2	501(c)(4	501(c)(4	NUM
taxlaw-2836	100	3	)	)	PUNCT
taxlaw-2836	100	4	)	)	PUNCT
taxlaw-2836	100	5	.	.	PUNCT
taxlaw-2836	101	1	email	email	NOUN
taxlaw-2836	101	2	from	from	ADP
taxlaw-2836	101	3	emily	emily	PROPN
taxlaw-2836	101	4	gross	gross	PROPN
taxlaw-2836	101	5	,	,	PUNCT
taxlaw-2836	101	6	irs	irs	PROPN
taxlaw-2836	101	7	statistics	statistic	NOUN
taxlaw-2836	101	8	of	of	ADP
taxlaw-2836	101	9	income	income	NOUN
taxlaw-2836	101	10	division	division	NOUN
taxlaw-2836	101	11	(	(	PUNCT
taxlaw-2836	101	12	aug	aug	PROPN
taxlaw-2836	101	13	.	.	PROPN
taxlaw-2836	101	14	31	31	NUM
taxlaw-2836	101	15	,	,	PUNCT
taxlaw-2836	101	16	2015	2015	NUM
taxlaw-2836	101	17	,	,	PUNCT
taxlaw-2836	101	18	3:22	3:22	NUM
taxlaw-2836	101	19	p.m.	p.m.	NOUN
taxlaw-2836	101	20	edt	edt	PROPN
taxlaw-2836	101	21	)	)	PUNCT
taxlaw-2836	101	22	(	(	PUNCT
taxlaw-2836	101	23	on	on	ADP
taxlaw-2836	101	24	file	file	NOUN
taxlaw-2836	101	25	with	with	ADP
taxlaw-2836	101	26	author	author	NOUN
taxlaw-2836	101	27	)	)	PUNCT
taxlaw-2836	101	28	.	.	PUNCT
taxlaw-2836	102	1	2016	2016	NUM
taxlaw-2836	102	2	]	]	PUNCT
taxlaw-2836	102	3	“	"	PUNCT
taxlaw-2836	102	4	the	the	DET
taxlaw-2836	102	5	better	well	ADJ
taxlaw-2836	102	6	part	part	NOUN
taxlaw-2836	102	7	of	of	ADP
taxlaw-2836	102	8	valour	valour	NOUN
taxlaw-2836	102	9	is	be	AUX
taxlaw-2836	102	10	discretion	discretion	NOUN
taxlaw-2836	102	11	”	"	PUNCT
taxlaw-2836	102	12	85	85	NUM
taxlaw-2836	102	13	table	table	NOUN
taxlaw-2836	102	14	2	2	NUM
taxlaw-2836	102	15	:	:	PUNCT
taxlaw-2836	102	16	exempt	exempt	ADJ
taxlaw-2836	102	17	organizations	organization	NOUN
taxlaw-2836	102	18	:	:	PUNCT
taxlaw-2836	102	19	finances12	finances12	NOUN
taxlaw-2836	102	20	(	(	PUNCT
taxlaw-2836	102	21	millions	million	NOUN
taxlaw-2836	102	22	of	of	ADP
taxlaw-2836	102	23	dollars	dollar	NOUN
taxlaw-2836	102	24	)	)	PUNCT
taxlaw-2836	102	25	fiscal	fiscal	ADJ
taxlaw-2836	102	26	year	year	NOUN
taxlaw-2836	102	27	501(c)(3	501(c)(3	NOUN
taxlaw-2836	102	28	)	)	PUNCT
taxlaw-2836	102	29	assets	asset	NOUN
taxlaw-2836	102	30	501(c)(4)-(8	501(c)(4)-(8	NUM
taxlaw-2836	102	31	)	)	PUNCT
taxlaw-2836	102	32	assets	asset	NOUN
taxlaw-2836	102	33	501(c)(3	501(c)(3	NOUN
taxlaw-2836	102	34	)	)	PUNCT
taxlaw-2836	102	35	revenues	revenue	NOUN
taxlaw-2836	102	36	501(c)(4)-(8	501(c)(4)-(8	NUM
taxlaw-2836	102	37	)	)	PUNCT
taxlaw-2836	102	38	revenues	revenue	NOUN
taxlaw-2836	102	39	1995	1995	NUM
taxlaw-2836	102	40	1,143,079	1,143,079	NUM
taxlaw-2836	102	41	159,344	159,344	NUM
taxlaw-2836	102	42	663,371	663,371	NUM
taxlaw-2836	102	43	81,415	81,415	NUM
taxlaw-2836	102	44	2000	2000	NUM
taxlaw-2836	102	45	1,562,536	1,562,536	NUM
taxlaw-2836	102	46	217,068	217,068	NUM
taxlaw-2836	102	47	866,208	866,208	NUM
taxlaw-2836	102	48	109,350	109,350	NUM
taxlaw-2836	102	49	2005	2005	NUM
taxlaw-2836	102	50	2,241,887	2,241,887	NUM
taxlaw-2836	102	51	282,862	282,862	NUM
taxlaw-2836	102	52	1,252,889	1,252,889	NUM
taxlaw-2836	102	53	153,688	153,688	NUM
taxlaw-2836	102	54	2010	2010	NUM
taxlaw-2836	102	55	2,946,521	2,946,521	NUM
taxlaw-2836	102	56	342,898	342,898	NUM
taxlaw-2836	102	57	1,593,011	1,593,011	NUM
taxlaw-2836	102	58	176,623	176,623	NUM
taxlaw-2836	102	59	2011	2011	NUM
taxlaw-2836	102	60	3,030,133	3,030,133	NUM
taxlaw-2836	102	61	359,926	359,926	NUM
taxlaw-2836	102	62	1,647,905	1,647,905	NUM
taxlaw-2836	102	63	179,300	179,300	NUM
taxlaw-2836	102	64	the	the	DET
taxlaw-2836	102	65	numbers	number	NOUN
taxlaw-2836	102	66	reproduced	reproduce	VERB
taxlaw-2836	102	67	in	in	ADP
taxlaw-2836	102	68	the	the	DET
taxlaw-2836	102	69	first	first	ADJ
taxlaw-2836	102	70	table	table	NOUN
taxlaw-2836	102	71	above	above	ADV
taxlaw-2836	102	72	appear	appear	VERB
taxlaw-2836	102	73	to	to	PART
taxlaw-2836	102	74	exclude	exclude	VERB
taxlaw-2836	102	75	i.r.c	i.r.c	NOUN
taxlaw-2836	102	76	.	.	PUNCT
taxlaw-2836	103	1	§	§	PROPN
taxlaw-2836	103	2	501(c	501(c	PROPN
taxlaw-2836	103	3	)	)	PUNCT
taxlaw-2836	103	4	organizations	organization	NOUN
taxlaw-2836	103	5	that	that	PRON
taxlaw-2836	103	6	are	be	AUX
taxlaw-2836	103	7	not	not	PART
taxlaw-2836	103	8	required	require	VERB
taxlaw-2836	103	9	to	to	PART
taxlaw-2836	103	10	apply	apply	VERB
taxlaw-2836	103	11	for	for	ADP
taxlaw-2836	103	12	irs	irs	PROPN
taxlaw-2836	103	13	recognition	recognition	NOUN
taxlaw-2836	103	14	of	of	ADP
taxlaw-2836	103	15	their	their	PRON
taxlaw-2836	103	16	exempt	exempt	ADJ
taxlaw-2836	103	17	status	status	NOUN
taxlaw-2836	103	18	and	and	CCONJ
taxlaw-2836	103	19	have	have	AUX
taxlaw-2836	103	20	not	not	PART
taxlaw-2836	103	21	chosen	choose	VERB
taxlaw-2836	103	22	to	to	PART
taxlaw-2836	103	23	voluntarily	voluntarily	ADV
taxlaw-2836	103	24	do	do	VERB
taxlaw-2836	103	25	so.13	so.13	PROPN
taxlaw-2836	103	26	organizations	organization	NOUN
taxlaw-2836	103	27	not	not	PART
taxlaw-2836	103	28	required	require	VERB
taxlaw-2836	103	29	to	to	PART
taxlaw-2836	103	30	apply	apply	VERB
taxlaw-2836	103	31	include	include	VERB
taxlaw-2836	103	32	churches	church	NOUN
taxlaw-2836	103	33	,	,	PUNCT
taxlaw-2836	103	34	certain	certain	ADJ
taxlaw-2836	103	35	church	church	NOUN
taxlaw-2836	103	36	-	-	PUNCT
taxlaw-2836	103	37	related	relate	VERB
taxlaw-2836	103	38	entities	entity	NOUN
taxlaw-2836	103	39	,	,	PUNCT
taxlaw-2836	103	40	very	very	ADV
taxlaw-2836	103	41	small	small	ADJ
taxlaw-2836	103	42	organizations	organization	NOUN
taxlaw-2836	103	43	(	(	PUNCT
taxlaw-2836	103	44	less	less	ADJ
taxlaw-2836	103	45	than	than	ADP
taxlaw-2836	103	46	$	$	SYM
taxlaw-2836	103	47	5,000	5,000	NUM
taxlaw-2836	103	48	in	in	ADP
taxlaw-2836	103	49	annual	annual	ADJ
taxlaw-2836	103	50	gross	gross	ADJ
taxlaw-2836	103	51	receipts	receipt	NOUN
taxlaw-2836	103	52	)	)	PUNCT
taxlaw-2836	103	53	,	,	PUNCT
taxlaw-2836	103	54	and	and	CCONJ
taxlaw-2836	103	55	all	all	DET
taxlaw-2836	103	56	non-501(c)(3	non-501(c)(3	NOUN
taxlaw-2836	103	57	)	)	PUNCT
taxlaw-2836	103	58	entities.14	entities.14	NOUN
taxlaw-2836	103	59	a	a	DET
taxlaw-2836	103	60	study	study	NOUN
taxlaw-2836	103	61	by	by	ADP
taxlaw-2836	103	62	the	the	DET
taxlaw-2836	103	63	urban	urban	PROPN
taxlaw-2836	103	64	institute	institute	PROPN
taxlaw-2836	103	65	estimates	estimate	VERB
taxlaw-2836	103	66	that	that	SCONJ
taxlaw-2836	103	67	churches	church	NOUN
taxlaw-2836	103	68	currently	currently	ADV
taxlaw-2836	103	69	number	number	VERB
taxlaw-2836	103	70	approximately	approximately	ADV
taxlaw-2836	103	71	300,000	300,000	NUM
taxlaw-2836	103	72	and	and	CCONJ
taxlaw-2836	103	73	very	very	ADV
taxlaw-2836	103	74	small	small	ADJ
taxlaw-2836	103	75	organizations	organization	NOUN
taxlaw-2836	103	76	number	number	NOUN
taxlaw-2836	103	77	approximately	approximately	ADV
taxlaw-2836	103	78	400,000.15	400,000.15	NUM
taxlaw-2836	103	79	these	these	DET
taxlaw-2836	103	80	figures	figure	NOUN
taxlaw-2836	103	81	also	also	ADV
taxlaw-2836	103	82	do	do	AUX
taxlaw-2836	103	83	not	not	PART
taxlaw-2836	103	84	include	include	VERB
taxlaw-2836	103	85	several	several	ADJ
taxlaw-2836	103	86	other	other	ADJ
taxlaw-2836	103	87	,	,	PUNCT
taxlaw-2836	103	88	relatively	relatively	ADV
taxlaw-2836	103	89	small	small	ADJ
taxlaw-2836	103	90	in	in	ADP
taxlaw-2836	103	91	terms	term	NOUN
taxlaw-2836	103	92	of	of	ADP
taxlaw-2836	103	93	numbers	number	NOUN
taxlaw-2836	103	94	and	and	CCONJ
taxlaw-2836	103	95	financial	financial	ADJ
taxlaw-2836	103	96	resources	resource	NOUN
taxlaw-2836	103	97	,	,	PUNCT
taxlaw-2836	103	98	types	type	NOUN
taxlaw-2836	103	99	of	of	ADP
taxlaw-2836	103	100	exempt	exempt	ADJ
taxlaw-2836	103	101	organizations	organization	NOUN
taxlaw-2836	103	102	that	that	PRON
taxlaw-2836	103	103	fell	fall	VERB
taxlaw-2836	103	104	within	within	ADP
taxlaw-2836	103	105	the	the	DET
taxlaw-2836	103	106	jurisdiction	jurisdiction	NOUN
taxlaw-2836	103	107	of	of	ADP
taxlaw-2836	103	108	the	the	DET
taxlaw-2836	103	109	irs	irs	PROPN
taxlaw-2836	103	110	exempt	exempt	ADJ
taxlaw-2836	103	111	organizations	organization	NOUN
taxlaw-2836	103	112	division	division	NOUN
taxlaw-2836	103	113	during	during	ADP
taxlaw-2836	103	114	some	some	PRON
taxlaw-2836	103	115	or	or	CCONJ
taxlaw-2836	103	116	all	all	PRON
taxlaw-2836	103	117	of	of	ADP
taxlaw-2836	103	118	this	this	DET
taxlaw-2836	103	119	period	period	NOUN
taxlaw-2836	103	120	,	,	PUNCT
taxlaw-2836	103	121	nor	nor	CCONJ
taxlaw-2836	103	122	do	do	AUX
taxlaw-2836	103	123	they	they	PRON
taxlaw-2836	103	124	include	include	VERB
taxlaw-2836	103	125	a	a	DET
taxlaw-2836	103	126	small	small	ADJ
taxlaw-2836	103	127	subset	subset	NOUN
taxlaw-2836	103	128	of	of	ADP
taxlaw-2836	103	129	taxable	taxable	ADJ
taxlaw-2836	103	130	entities	entity	NOUN
taxlaw-2836	103	131	(	(	PUNCT
taxlaw-2836	103	132	primarily	primarily	ADV
taxlaw-2836	103	133	non	non	ADJ
taxlaw-2836	103	134	-	-	ADJ
taxlaw-2836	103	135	exempt	exempt	ADJ
taxlaw-2836	103	136	trusts	trust	NOUN
taxlaw-2836	103	137	)	)	PUNCT
taxlaw-2836	103	138	that	that	PRON
taxlaw-2836	103	139	also	also	ADV
taxlaw-2836	103	140	fell	fall	VERB
taxlaw-2836	103	141	within	within	ADP
taxlaw-2836	103	142	that	that	DET
taxlaw-2836	103	143	division	division	NOUN
taxlaw-2836	103	144	’s	’s	PART
taxlaw-2836	103	145	jurisdiction	jurisdiction	NOUN
taxlaw-2836	103	146	during	during	ADP
taxlaw-2836	103	147	this	this	DET
taxlaw-2836	103	148	period.16	period.16	PROPN
taxlaw-2836	103	149	similarly	similarly	ADV
taxlaw-2836	103	150	,	,	PUNCT
taxlaw-2836	103	151	the	the	DET
taxlaw-2836	103	152	financial	financial	ADJ
taxlaw-2836	103	153	figures	figure	NOUN
taxlaw-2836	103	154	do	do	AUX
taxlaw-2836	103	155	not	not	PART
taxlaw-2836	103	156	include	include	VERB
taxlaw-2836	103	157	organizations	organization	NOUN
taxlaw-2836	103	158	that	that	PRON
taxlaw-2836	103	159	are	be	AUX
taxlaw-2836	103	160	not	not	PART
taxlaw-2836	103	161	required	require	VERB
taxlaw-2836	103	162	to	to	PART
taxlaw-2836	103	163	file	file	VERB
taxlaw-2836	103	164	annual	annual	ADJ
taxlaw-2836	103	165	information	information	NOUN
taxlaw-2836	103	166	returns	return	NOUN
taxlaw-2836	103	167	,	,	PUNCT
taxlaw-2836	103	168	including	include	VERB
taxlaw-2836	103	169	churches	church	NOUN
taxlaw-2836	103	170	,	,	PUNCT
taxlaw-2836	103	171	certain	certain	ADJ
taxlaw-2836	103	172	church	church	NOUN
taxlaw-2836	103	173	-	-	PUNCT
taxlaw-2836	103	174	related	relate	VERB
taxlaw-2836	103	175	entities	entity	NOUN
taxlaw-2836	103	176	,	,	PUNCT
taxlaw-2836	103	177	and	and	CCONJ
taxlaw-2836	103	178	organizations	organization	NOUN
taxlaw-2836	103	179	with	with	ADP
taxlaw-2836	103	180	annual	annual	ADJ
taxlaw-2836	103	181	gross	gross	ADJ
taxlaw-2836	103	182	receipts	receipt	NOUN
taxlaw-2836	103	183	below	below	ADP
taxlaw-2836	103	184	certain	certain	ADJ
taxlaw-2836	103	185	thresholds	threshold	NOUN
taxlaw-2836	103	186	(	(	PUNCT
taxlaw-2836	103	187	which	which	DET
taxlaw-2836	103	188	thresholds	threshold	VERB
taxlaw-2836	103	189	have	have	AUX
taxlaw-2836	103	190	varied	vary	VERB
taxlaw-2836	103	191	over	over	ADP
taxlaw-2836	103	192	time).17	time).17	PROPN
taxlaw-2836	103	193	the	the	DET
taxlaw-2836	103	194	financial	financial	ADJ
taxlaw-2836	103	195	figures	figure	NOUN
taxlaw-2836	103	196	for	for	ADP
taxlaw-2836	103	197	i.r.c	i.r.c	NOUN
taxlaw-2836	103	198	.	.	PUNCT
taxlaw-2836	104	1	§	§	PROPN
taxlaw-2836	104	2	501(c)(3	501(c)(3	NOUN
taxlaw-2836	104	3	)	)	PUNCT
taxlaw-2836	104	4	organizations	organization	NOUN
taxlaw-2836	104	5	also	also	ADV
taxlaw-2836	104	6	do	do	AUX
taxlaw-2836	104	7	not	not	PART
taxlaw-2836	104	8	include	include	VERB
taxlaw-2836	104	9	financial	financial	ADJ
taxlaw-2836	104	10	information	information	NOUN
taxlaw-2836	104	11	for	for	ADP
taxlaw-2836	104	12	private	private	ADJ
taxlaw-2836	104	13	foundations	foundation	NOUN
taxlaw-2836	104	14	,	,	PUNCT
taxlaw-2836	104	15	which	which	PRON
taxlaw-2836	104	16	the	the	DET
taxlaw-2836	104	17	irs	irs	PROPN
taxlaw-2836	104	18	reports	report	VERB
taxlaw-2836	104	19	separately	separately	ADV
taxlaw-2836	104	20	.	.	PUNCT
taxlaw-2836	105	1	those	those	DET
taxlaw-2836	105	2	figures	figure	NOUN
taxlaw-2836	105	3	also	also	ADV
taxlaw-2836	105	4	reflect	reflect	VERB
taxlaw-2836	105	5	a	a	DET
taxlaw-2836	105	6	growth	growth	NOUN
taxlaw-2836	105	7	in	in	ADP
taxlaw-2836	105	8	numbers	number	NOUN
taxlaw-2836	105	9	and	and	CCONJ
taxlaw-2836	105	10	financial	financial	ADJ
taxlaw-2836	105	11	resources	resource	NOUN
taxlaw-2836	105	12	over	over	ADP
taxlaw-2836	105	13	the	the	DET
taxlaw-2836	105	14	same	same	ADJ
taxlaw-2836	105	15	time	time	NOUN
taxlaw-2836	105	16	12	12	NUM
taxlaw-2836	105	17	cecelia	cecelia	PROPN
taxlaw-2836	105	18	hilgert	hilgert	PROPN
taxlaw-2836	105	19	&	&	CCONJ
taxlaw-2836	105	20	melissa	melissa	PROPN
taxlaw-2836	105	21	whitten	whitten	PROPN
taxlaw-2836	105	22	,	,	PUNCT
taxlaw-2836	105	23	charities	charity	NOUN
taxlaw-2836	105	24	and	and	CCONJ
taxlaw-2836	105	25	other	other	ADJ
taxlaw-2836	105	26	tax	tax	NOUN
taxlaw-2836	105	27	-	-	PUNCT
taxlaw-2836	105	28	exempt	exempt	ADJ
taxlaw-2836	105	29	organizations	organization	NOUN
taxlaw-2836	105	30	,	,	PUNCT
taxlaw-2836	105	31	1995	1995	NUM
taxlaw-2836	105	32	,	,	PUNCT
taxlaw-2836	105	33	stat	stat	PROPN
taxlaw-2836	105	34	.	.	PUNCT
taxlaw-2836	105	35	inc	inc	PROPN
taxlaw-2836	105	36	.	.	PROPN
taxlaw-2836	105	37	bull	bull	PROPN
taxlaw-2836	105	38	.	.	PUNCT
taxlaw-2836	106	1	105	105	NUM
taxlaw-2836	106	2	,	,	PUNCT
taxlaw-2836	106	3	123	123	NUM
taxlaw-2836	106	4	-	-	SYM
taxlaw-2836	106	5	25	25	NUM
taxlaw-2836	106	6	(	(	PUNCT
taxlaw-2836	106	7	winter	winter	NOUN
taxlaw-2836	106	8	1998	1998	NUM
taxlaw-2836	106	9	-	-	SYM
taxlaw-2836	106	10	1999	1999	NUM
taxlaw-2836	106	11	)	)	PUNCT
taxlaw-2836	106	12	;	;	PUNCT
taxlaw-2836	106	13	paul	paul	PROPN
taxlaw-2836	106	14	arnsberger	arnsberger	PROPN
taxlaw-2836	106	15	,	,	PUNCT
taxlaw-2836	106	16	charities	charity	NOUN
taxlaw-2836	106	17	and	and	CCONJ
taxlaw-2836	106	18	other	other	ADJ
taxlaw-2836	106	19	tax	tax	NOUN
taxlaw-2836	106	20	-	-	PUNCT
taxlaw-2836	106	21	exempt	exempt	ADJ
taxlaw-2836	106	22	organizations	organization	NOUN
taxlaw-2836	106	23	,	,	PUNCT
taxlaw-2836	106	24	2000	2000	NUM
taxlaw-2836	106	25	,	,	PUNCT
taxlaw-2836	106	26	stat	stat	PROPN
taxlaw-2836	106	27	.	.	PUNCT
taxlaw-2836	107	1	inc	inc	PROPN
taxlaw-2836	107	2	.	.	PROPN
taxlaw-2836	107	3	bull	bull	PROPN
taxlaw-2836	107	4	.	.	PUNCT
taxlaw-2836	108	1	122	122	NUM
taxlaw-2836	108	2	,	,	PUNCT
taxlaw-2836	108	3	134	134	NUM
taxlaw-2836	108	4	-	-	SYM
taxlaw-2836	108	5	36	36	NUM
taxlaw-2836	108	6	(	(	PUNCT
taxlaw-2836	108	7	fall	fall	NOUN
taxlaw-2836	108	8	2003	2003	NUM
taxlaw-2836	108	9	)	)	PUNCT
taxlaw-2836	108	10	;	;	PUNCT
taxlaw-2836	108	11	paul	paul	PROPN
taxlaw-2836	108	12	arnsberger	arnsberger	PROPN
taxlaw-2836	108	13	,	,	PUNCT
taxlaw-2836	108	14	charities	charity	NOUN
taxlaw-2836	108	15	,	,	PUNCT
taxlaw-2836	108	16	labor	labor	NOUN
taxlaw-2836	108	17	and	and	CCONJ
taxlaw-2836	108	18	agricultural	agricultural	ADJ
taxlaw-2836	108	19	,	,	PUNCT
taxlaw-2836	108	20	and	and	CCONJ
taxlaw-2836	108	21	other	other	ADJ
taxlaw-2836	108	22	tax	tax	NOUN
taxlaw-2836	108	23	-	-	PUNCT
taxlaw-2836	108	24	exempt	exempt	ADJ
taxlaw-2836	108	25	organizations	organization	NOUN
taxlaw-2836	108	26	,	,	PUNCT
taxlaw-2836	108	27	2005	2005	NUM
taxlaw-2836	108	28	,	,	PUNCT
taxlaw-2836	108	29	stat	stat	PROPN
taxlaw-2836	108	30	.	.	PUNCT
taxlaw-2836	109	1	inc	inc	PROPN
taxlaw-2836	109	2	.	.	PROPN
taxlaw-2836	109	3	bull	bull	PROPN
taxlaw-2836	109	4	.	.	PUNCT
taxlaw-2836	110	1	271	271	NUM
taxlaw-2836	110	2	,	,	PUNCT
taxlaw-2836	110	3	281	281	NUM
taxlaw-2836	110	4	-	-	SYM
taxlaw-2836	110	5	82	82	NUM
taxlaw-2836	110	6	(	(	PUNCT
taxlaw-2836	110	7	fall	fall	NOUN
taxlaw-2836	110	8	2008	2008	NUM
taxlaw-2836	110	9	)	)	PUNCT
taxlaw-2836	110	10	;	;	PUNCT
taxlaw-2836	110	11	paul	paul	PROPN
taxlaw-2836	110	12	arnsberger	arnsberger	PROPN
taxlaw-2836	110	13	,	,	PUNCT
taxlaw-2836	110	14	nonprofit	nonprofit	ADJ
taxlaw-2836	110	15	charitable	charitable	ADJ
taxlaw-2836	110	16	organizations	organization	NOUN
taxlaw-2836	110	17	,	,	PUNCT
taxlaw-2836	110	18	2010	2010	NUM
taxlaw-2836	110	19	,	,	PUNCT
taxlaw-2836	110	20	stat	stat	PROPN
taxlaw-2836	110	21	.	.	PUNCT
taxlaw-2836	110	22	inc	inc	PROPN
taxlaw-2836	110	23	.	.	PROPN
taxlaw-2836	110	24	bull	bull	PROPN
taxlaw-2836	110	25	.	.	PUNCT
taxlaw-2836	111	1	74	74	NUM
taxlaw-2836	111	2	,	,	PUNCT
taxlaw-2836	111	3	85	85	NUM
taxlaw-2836	111	4	,	,	PUNCT
taxlaw-2836	111	5	87	87	NUM
taxlaw-2836	111	6	(	(	PUNCT
taxlaw-2836	111	7	winter	winter	NOUN
taxlaw-2836	111	8	2014	2014	NUM
taxlaw-2836	111	9	)	)	PUNCT
taxlaw-2836	111	10	;	;	PUNCT
taxlaw-2836	111	11	paul	paul	PROPN
taxlaw-2836	111	12	arnsberger	arnsberger	PROPN
taxlaw-2836	111	13	,	,	PUNCT
taxlaw-2836	111	14	nonprofit	nonprofit	ADJ
taxlaw-2836	111	15	charitable	charitable	ADJ
taxlaw-2836	111	16	organizations	organization	NOUN
taxlaw-2836	111	17	,	,	PUNCT
taxlaw-2836	111	18	2011	2011	NUM
taxlaw-2836	111	19	,	,	PUNCT
taxlaw-2836	111	20	stat	stat	PROPN
taxlaw-2836	111	21	.	.	PUNCT
taxlaw-2836	111	22	inc	inc	PROPN
taxlaw-2836	111	23	.	.	PROPN
taxlaw-2836	111	24	bull	bull	PROPN
taxlaw-2836	111	25	.	.	PUNCT
taxlaw-2836	112	1	1	1	NUM
taxlaw-2836	112	2	,	,	PUNCT
taxlaw-2836	112	3	10	10	NUM
taxlaw-2836	112	4	,	,	PUNCT
taxlaw-2836	112	5	12	12	NUM
taxlaw-2836	112	6	(	(	PUNCT
taxlaw-2836	112	7	spring	spring	NOUN
taxlaw-2836	112	8	2015	2015	NUM
taxlaw-2836	112	9	)	)	PUNCT
taxlaw-2836	113	1	[	[	X
taxlaw-2836	113	2	hereinafter	hereinafter	NOUN
taxlaw-2836	113	3	charitable	charitable	ADJ
taxlaw-2836	113	4	organizations	organization	NOUN
taxlaw-2836	113	5	2011	2011	NUM
taxlaw-2836	113	6	]	]	PUNCT
taxlaw-2836	113	7	.	.	PUNCT
taxlaw-2836	114	1	these	these	DET
taxlaw-2836	114	2	sources	source	NOUN
taxlaw-2836	114	3	rely	rely	VERB
taxlaw-2836	114	4	on	on	ADP
taxlaw-2836	114	5	a	a	DET
taxlaw-2836	114	6	sample	sample	NOUN
taxlaw-2836	114	7	of	of	ADP
taxlaw-2836	114	8	annual	annual	ADJ
taxlaw-2836	114	9	information	information	NOUN
taxlaw-2836	114	10	returns	return	NOUN
taxlaw-2836	114	11	for	for	ADP
taxlaw-2836	114	12	each	each	DET
taxlaw-2836	114	13	fiscal	fiscal	ADJ
taxlaw-2836	114	14	year	year	NOUN
taxlaw-2836	114	15	.	.	PUNCT
taxlaw-2836	115	1	see	see	VERB
taxlaw-2836	115	2	,	,	PUNCT
taxlaw-2836	115	3	e.g.	e.g.	ADV
taxlaw-2836	115	4	,	,	PUNCT
taxlaw-2836	115	5	charitable	charitable	ADJ
taxlaw-2836	115	6	organizations	organization	NOUN
taxlaw-2836	115	7	2011	2011	NUM
taxlaw-2836	115	8	,	,	PUNCT
taxlaw-2836	115	9	at	at	ADP
taxlaw-2836	115	10	4	4	NUM
taxlaw-2836	115	11	.	.	SYM
taxlaw-2836	115	12	13	13	NUM
taxlaw-2836	115	13	see	see	VERB
taxlaw-2836	115	14	irs	irs	PROPN
taxlaw-2836	115	15	data	datum	NOUN
taxlaw-2836	115	16	book	book	NOUN
taxlaw-2836	115	17	2014	2014	NUM
taxlaw-2836	115	18	,	,	PUNCT
taxlaw-2836	115	19	at	at	ADP
taxlaw-2836	115	20	58	58	NUM
taxlaw-2836	115	21	n.1	n.1	NOUN
taxlaw-2836	115	22	.	.	PUNCT
taxlaw-2836	116	1	14	14	NUM
taxlaw-2836	116	2	see	see	VERB
taxlaw-2836	116	3	i.r.c	i.r.c	NOUN
taxlaw-2836	116	4	.	.	PUNCT
taxlaw-2836	117	1	§	§	PROPN
taxlaw-2836	117	2	6033(c)(1	6033(c)(1	NOUN
taxlaw-2836	117	3	)	)	PUNCT
taxlaw-2836	117	4	(	(	PUNCT
taxlaw-2836	117	5	2014	2014	NUM
taxlaw-2836	117	6	)	)	PUNCT
taxlaw-2836	117	7	.	.	PUNCT
taxlaw-2836	118	1	15	15	NUM
taxlaw-2836	118	2	see	see	VERB
taxlaw-2836	118	3	katie	katie	PROPN
taxlaw-2836	118	4	l.	l.	PROPN
taxlaw-2836	118	5	roeger	roeger	PROPN
taxlaw-2836	118	6	et	et	PROPN
taxlaw-2836	118	7	al	al	PROPN
taxlaw-2836	118	8	.	.	PROPN
taxlaw-2836	118	9	,	,	PUNCT
taxlaw-2836	118	10	the	the	DET
taxlaw-2836	118	11	nonprofit	nonprofit	ADJ
taxlaw-2836	118	12	almanac	almanac	NOUN
taxlaw-2836	118	13	2012	2012	NUM
taxlaw-2836	118	14	,	,	PUNCT
taxlaw-2836	118	15	at	at	ADP
taxlaw-2836	118	16	2	2	NUM
taxlaw-2836	118	17	n.1	n.1	NOUN
taxlaw-2836	118	18	(	(	PUNCT
taxlaw-2836	118	19	2012	2012	NUM
taxlaw-2836	118	20	)	)	PUNCT
taxlaw-2836	118	21	.	.	PUNCT
taxlaw-2836	119	1	16	16	NUM
taxlaw-2836	119	2	for	for	ADP
taxlaw-2836	119	3	example	example	NOUN
taxlaw-2836	119	4	,	,	PUNCT
taxlaw-2836	119	5	as	as	ADP
taxlaw-2836	119	6	of	of	ADP
taxlaw-2836	119	7	fiscal	fiscal	ADJ
taxlaw-2836	119	8	year	year	NOUN
taxlaw-2836	119	9	2014	2014	NUM
taxlaw-2836	119	10	there	there	PRON
taxlaw-2836	119	11	were	be	VERB
taxlaw-2836	119	12	222	222	NUM
taxlaw-2836	119	13	i.r.c	i.r.c	NOUN
taxlaw-2836	119	14	.	.	PUNCT
taxlaw-2836	120	1	§	§	PROPN
taxlaw-2836	120	2	501(d	501(d	NUM
taxlaw-2836	120	3	)	)	PUNCT
taxlaw-2836	120	4	religious	religious	ADJ
taxlaw-2836	120	5	and	and	CCONJ
taxlaw-2836	120	6	apostolic	apostolic	ADJ
taxlaw-2836	120	7	associations	association	NOUN
taxlaw-2836	120	8	,	,	PUNCT
taxlaw-2836	120	9	29,462	29,462	NUM
taxlaw-2836	120	10	i.r.c	i.r.c	NOUN
taxlaw-2836	120	11	.	.	PUNCT
taxlaw-2836	121	1	§	§	PROPN
taxlaw-2836	121	2	527	527	NUM
taxlaw-2836	121	3	political	political	ADJ
taxlaw-2836	121	4	organizations	organization	NOUN
taxlaw-2836	121	5	,	,	PUNCT
taxlaw-2836	121	6	and	and	CCONJ
taxlaw-2836	121	7	125,177	125,177	NUM
taxlaw-2836	121	8	non	non	ADJ
taxlaw-2836	121	9	-	-	ADJ
taxlaw-2836	121	10	exempt	exempt	ADJ
taxlaw-2836	121	11	trusts	trust	NOUN
taxlaw-2836	121	12	also	also	ADV
taxlaw-2836	121	13	within	within	ADP
taxlaw-2836	121	14	the	the	DET
taxlaw-2836	121	15	division	division	NOUN
taxlaw-2836	121	16	’s	’s	PART
taxlaw-2836	121	17	jurisdiction	jurisdiction	NOUN
taxlaw-2836	121	18	.	.	PUNCT
taxlaw-2836	122	1	irs	irs	PROPN
taxlaw-2836	122	2	data	datum	NOUN
taxlaw-2836	122	3	book	book	NOUN
taxlaw-2836	122	4	2014	2014	NUM
taxlaw-2836	122	5	,	,	PUNCT
taxlaw-2836	122	6	at	at	ADP
taxlaw-2836	122	7	56	56	NUM
taxlaw-2836	122	8	-	-	SYM
taxlaw-2836	122	9	58	58	NUM
taxlaw-2836	122	10	.	.	PUNCT
taxlaw-2836	123	1	17	17	NUM
taxlaw-2836	123	2	u.s	u.s	PROPN
taxlaw-2836	123	3	.	.	PROPN
taxlaw-2836	123	4	gov’t	gov’t	PROPN
taxlaw-2836	123	5	accountability	accountability	NOUN
taxlaw-2836	123	6	off	off	ADP
taxlaw-2836	123	7	.	.	PUNCT
taxlaw-2836	123	8	,	,	PUNCT
taxlaw-2836	123	9	gao-05	gao-05	PROPN
taxlaw-2836	123	10	-	-	PROPN
taxlaw-2836	123	11	561	561	NUM
taxlaw-2836	123	12	t	t	PROPN
taxlaw-2836	123	13	,	,	PUNCT
taxlaw-2836	123	14	tax	tax	NOUN
taxlaw-2836	123	15	-	-	PUNCT
taxlaw-2836	123	16	exempt	exempt	ADJ
taxlaw-2836	123	17	sector	sector	NOUN
taxlaw-2836	123	18	:	:	PUNCT
taxlaw-2836	123	19	governance	governance	NOUN
taxlaw-2836	123	20	,	,	PUNCT
taxlaw-2836	123	21	transparency	transparency	NOUN
taxlaw-2836	123	22	,	,	PUNCT
taxlaw-2836	123	23	and	and	CCONJ
taxlaw-2836	123	24	oversight	oversight	NOUN
taxlaw-2836	123	25	are	be	AUX
taxlaw-2836	123	26	critical	critical	ADJ
taxlaw-2836	123	27	to	to	ADP
taxlaw-2836	123	28	maintaining	maintain	VERB
taxlaw-2836	123	29	public	public	ADJ
taxlaw-2836	123	30	trust	trust	NOUN
taxlaw-2836	123	31	7	7	NUM
taxlaw-2836	123	32	(	(	PUNCT
taxlaw-2836	123	33	2005	2005	NUM
taxlaw-2836	123	34	)	)	PUNCT
taxlaw-2836	124	1	[	[	X
taxlaw-2836	124	2	hereinafter	hereinafter	NOUN
taxlaw-2836	124	3	gao	gao	PROPN
taxlaw-2836	124	4	2005	2005	NUM
taxlaw-2836	124	5	report	report	NOUN
taxlaw-2836	124	6	]	]	PUNCT
taxlaw-2836	124	7	.	.	PUNCT
taxlaw-2836	125	1	86	86	NUM
taxlaw-2836	125	2	columbia	columbia	PROPN
taxlaw-2836	125	3	journal	journal	PROPN
taxlaw-2836	125	4	of	of	ADP
taxlaw-2836	125	5	tax	tax	NOUN
taxlaw-2836	125	6	law	law	NOUN
taxlaw-2836	125	7	[	[	X
taxlaw-2836	125	8	vol.7:80	vol.7:80	ADJ
taxlaw-2836	125	9	period	period	NOUN
taxlaw-2836	125	10	,	,	PUNCT
taxlaw-2836	125	11	although	although	SCONJ
taxlaw-2836	125	12	revenues	revenue	NOUN
taxlaw-2836	125	13	and	and	CCONJ
taxlaw-2836	125	14	to	to	ADP
taxlaw-2836	125	15	a	a	DET
taxlaw-2836	125	16	lesser	less	ADJ
taxlaw-2836	125	17	extent	extent	NOUN
taxlaw-2836	125	18	assets	asset	NOUN
taxlaw-2836	125	19	have	have	AUX
taxlaw-2836	125	20	varied	vary	VERB
taxlaw-2836	125	21	more.18	more.18	NOUN
taxlaw-2836	125	22	in	in	ADP
taxlaw-2836	125	23	2012	2012	NUM
taxlaw-2836	125	24	,	,	PUNCT
taxlaw-2836	125	25	the	the	DET
taxlaw-2836	125	26	latest	late	ADJ
taxlaw-2836	125	27	year	year	NOUN
taxlaw-2836	125	28	reported	report	VERB
taxlaw-2836	125	29	by	by	ADP
taxlaw-2836	125	30	the	the	DET
taxlaw-2836	125	31	irs	irs	PROPN
taxlaw-2836	125	32	,	,	PUNCT
taxlaw-2836	125	33	private	private	ADJ
taxlaw-2836	125	34	foundations	foundation	NOUN
taxlaw-2836	125	35	had	have	VERB
taxlaw-2836	125	36	assets	asset	NOUN
taxlaw-2836	125	37	worth	worth	ADJ
taxlaw-2836	125	38	approximately	approximately	ADV
taxlaw-2836	125	39	$	$	SYM
taxlaw-2836	125	40	633	633	NUM
taxlaw-2836	125	41	billion	billion	NUM
taxlaw-2836	125	42	and	and	CCONJ
taxlaw-2836	125	43	total	total	ADJ
taxlaw-2836	125	44	annual	annual	ADJ
taxlaw-2836	125	45	revenue	revenue	NOUN
taxlaw-2836	125	46	of	of	ADP
taxlaw-2836	125	47	approximately	approximately	ADV
taxlaw-2836	125	48	$	$	SYM
taxlaw-2836	125	49	95	95	NUM
taxlaw-2836	125	50	billion.19	billion.19	NOUN
taxlaw-2836	125	51	the	the	DET
taxlaw-2836	125	52	growth	growth	NOUN
taxlaw-2836	125	53	in	in	ADP
taxlaw-2836	125	54	the	the	DET
taxlaw-2836	125	55	number	number	NOUN
taxlaw-2836	125	56	and	and	CCONJ
taxlaw-2836	125	57	financial	financial	ADJ
taxlaw-2836	125	58	resources	resource	NOUN
taxlaw-2836	125	59	of	of	ADP
taxlaw-2836	125	60	exempt	exempt	ADJ
taxlaw-2836	125	61	organizations	organization	NOUN
taxlaw-2836	125	62	follows	follow	VERB
taxlaw-2836	125	63	a	a	DET
taxlaw-2836	125	64	trend	trend	NOUN
taxlaw-2836	125	65	that	that	PRON
taxlaw-2836	125	66	dates	date	VERB
taxlaw-2836	125	67	back	back	ADV
taxlaw-2836	125	68	to	to	ADP
taxlaw-2836	125	69	at	at	ADV
taxlaw-2836	125	70	least	least	ADV
taxlaw-2836	125	71	1975	1975	NUM
taxlaw-2836	125	72	and	and	CCONJ
taxlaw-2836	125	73	likely	likely	ADJ
taxlaw-2836	125	74	earlier.20	earlier.20	NOUN
taxlaw-2836	125	75	the	the	DET
taxlaw-2836	125	76	decline	decline	NOUN
taxlaw-2836	125	77	in	in	ADP
taxlaw-2836	125	78	the	the	DET
taxlaw-2836	125	79	number	number	NOUN
taxlaw-2836	125	80	of	of	ADP
taxlaw-2836	125	81	organizations	organization	NOUN
taxlaw-2836	125	82	(	(	PUNCT
taxlaw-2836	125	83	but	but	CCONJ
taxlaw-2836	125	84	not	not	PART
taxlaw-2836	125	85	the	the	DET
taxlaw-2836	125	86	reported	report	VERB
taxlaw-2836	125	87	financial	financial	ADJ
taxlaw-2836	125	88	resources	resource	NOUN
taxlaw-2836	125	89	)	)	PUNCT
taxlaw-2836	125	90	after	after	ADP
taxlaw-2836	125	91	fiscal	fiscal	ADJ
taxlaw-2836	125	92	year	year	NOUN
taxlaw-2836	125	93	2010	2010	NUM
taxlaw-2836	125	94	is	be	AUX
taxlaw-2836	125	95	primarily	primarily	ADV
taxlaw-2836	125	96	the	the	DET
taxlaw-2836	125	97	result	result	NOUN
taxlaw-2836	125	98	of	of	ADP
taxlaw-2836	125	99	congress	congress	PROPN
taxlaw-2836	125	100	automatically	automatically	ADV
taxlaw-2836	125	101	revoking	revoke	VERB
taxlaw-2836	125	102	the	the	DET
taxlaw-2836	125	103	exempt	exempt	ADJ
taxlaw-2836	125	104	status	status	NOUN
taxlaw-2836	125	105	of	of	ADP
taxlaw-2836	125	106	organizations	organization	NOUN
taxlaw-2836	125	107	that	that	PRON
taxlaw-2836	125	108	failed	fail	VERB
taxlaw-2836	125	109	to	to	PART
taxlaw-2836	125	110	file	file	VERB
taxlaw-2836	125	111	three	three	NUM
taxlaw-2836	125	112	consecutive	consecutive	ADJ
taxlaw-2836	125	113	required	require	VERB
taxlaw-2836	125	114	annual	annual	ADJ
taxlaw-2836	125	115	information	information	NOUN
taxlaw-2836	125	116	returns	return	NOUN
taxlaw-2836	125	117	after	after	ADP
taxlaw-2836	125	118	2006.21	2006.21	NUM
taxlaw-2836	125	119	while	while	SCONJ
taxlaw-2836	125	120	some	some	PRON
taxlaw-2836	125	121	of	of	ADP
taxlaw-2836	125	122	those	those	DET
taxlaw-2836	125	123	organizations	organization	NOUN
taxlaw-2836	125	124	were	be	AUX
taxlaw-2836	125	125	active	active	ADJ
taxlaw-2836	125	126	,	,	PUNCT
taxlaw-2836	125	127	most	most	ADJ
taxlaw-2836	125	128	of	of	ADP
taxlaw-2836	125	129	them	they	PRON
taxlaw-2836	125	130	likely	likely	ADV
taxlaw-2836	125	131	had	have	AUX
taxlaw-2836	125	132	ceased	cease	VERB
taxlaw-2836	125	133	operations	operation	NOUN
taxlaw-2836	125	134	and	and	CCONJ
taxlaw-2836	125	135	so	so	ADV
taxlaw-2836	125	136	did	do	AUX
taxlaw-2836	125	137	not	not	PART
taxlaw-2836	125	138	represent	represent	VERB
taxlaw-2836	125	139	a	a	DET
taxlaw-2836	125	140	significant	significant	ADJ
taxlaw-2836	125	141	amount	amount	NOUN
taxlaw-2836	125	142	of	of	ADP
taxlaw-2836	125	143	activities	activity	NOUN
taxlaw-2836	125	144	,	,	PUNCT
taxlaw-2836	125	145	assets	asset	NOUN
taxlaw-2836	125	146	,	,	PUNCT
taxlaw-2836	125	147	or	or	CCONJ
taxlaw-2836	125	148	revenues.22	revenues.22	NOUN
taxlaw-2836	125	149	as	as	ADP
taxlaw-2836	125	150	for	for	ADP
taxlaw-2836	125	151	irs	irs	PROPN
taxlaw-2836	125	152	resources	resource	NOUN
taxlaw-2836	125	153	dedicated	dedicate	VERB
taxlaw-2836	125	154	to	to	ADP
taxlaw-2836	125	155	overseeing	oversee	VERB
taxlaw-2836	125	156	exempt	exempt	ADJ
taxlaw-2836	125	157	organizations	organization	NOUN
taxlaw-2836	125	158	,	,	PUNCT
taxlaw-2836	125	159	the	the	DET
taxlaw-2836	125	160	irs	irs	PROPN
taxlaw-2836	125	161	does	do	AUX
taxlaw-2836	125	162	not	not	PART
taxlaw-2836	125	163	release	release	VERB
taxlaw-2836	125	164	separate	separate	ADJ
taxlaw-2836	125	165	budget	budget	NOUN
taxlaw-2836	125	166	figures	figure	NOUN
taxlaw-2836	125	167	for	for	ADP
taxlaw-2836	125	168	its	its	PRON
taxlaw-2836	125	169	exempt	exempt	ADJ
taxlaw-2836	125	170	organizations	organization	NOUN
taxlaw-2836	125	171	division.23	division.23	ADV
taxlaw-2836	125	172	in	in	ADP
taxlaw-2836	125	173	recent	recent	ADJ
taxlaw-2836	125	174	years	year	NOUN
taxlaw-2836	125	175	,	,	PUNCT
taxlaw-2836	125	176	however	however	ADV
taxlaw-2836	125	177	,	,	PUNCT
taxlaw-2836	125	178	the	the	DET
taxlaw-2836	125	179	government	government	NOUN
taxlaw-2836	125	180	accountability	accountability	NOUN
taxlaw-2836	125	181	office	office	NOUN
taxlaw-2836	125	182	(	(	PUNCT
taxlaw-2836	125	183	gao	gao	PROPN
taxlaw-2836	125	184	)	)	PUNCT
taxlaw-2836	125	185	has	have	AUX
taxlaw-2836	125	186	provided	provide	VERB
taxlaw-2836	125	187	information	information	NOUN
taxlaw-2836	125	188	about	about	ADP
taxlaw-2836	125	189	the	the	DET
taxlaw-2836	125	190	number	number	NOUN
taxlaw-2836	125	191	of	of	ADP
taxlaw-2836	125	192	employees	employee	NOUN
taxlaw-2836	125	193	within	within	ADP
taxlaw-2836	125	194	this	this	DET
taxlaw-2836	125	195	division	division	NOUN
taxlaw-2836	125	196	.	.	PUNCT
taxlaw-2836	126	1	18	18	NUM
taxlaw-2836	126	2	see	see	VERB
taxlaw-2836	126	3	cynthia	cynthia	PROPN
taxlaw-2836	126	4	belmonte	belmonte	PROPN
taxlaw-2836	126	5	,	,	PUNCT
taxlaw-2836	126	6	domestic	domestic	ADJ
taxlaw-2836	126	7	private	private	ADJ
taxlaw-2836	126	8	foundations	foundation	NOUN
taxlaw-2836	126	9	and	and	CCONJ
taxlaw-2836	126	10	related	relate	VERB
taxlaw-2836	126	11	excise	excise	NOUN
taxlaw-2836	126	12	taxes	taxis	NOUN
taxlaw-2836	126	13	,	,	PUNCT
taxlaw-2836	126	14	tax	tax	NOUN
taxlaw-2836	126	15	year	year	NOUN
taxlaw-2836	126	16	2009	2009	NUM
taxlaw-2836	126	17	,	,	PUNCT
taxlaw-2836	126	18	stat	stat	PROPN
taxlaw-2836	126	19	.	.	PUNCT
taxlaw-2836	126	20	inc	inc	PROPN
taxlaw-2836	126	21	.	.	PROPN
taxlaw-2836	126	22	bull	bull	PROPN
taxlaw-2836	126	23	.	.	PUNCT
taxlaw-2836	126	24	114	114	NUM
taxlaw-2836	126	25	,	,	PUNCT
taxlaw-2836	126	26	115	115	NUM
taxlaw-2836	126	27	(	(	PUNCT
taxlaw-2836	126	28	winter	winter	NOUN
taxlaw-2836	126	29	2013	2013	NUM
taxlaw-2836	126	30	)	)	PUNCT
taxlaw-2836	126	31	;	;	PUNCT
taxlaw-2836	126	32	melissa	melissa	PROPN
taxlaw-2836	126	33	ludlum	ludlum	PROPN
taxlaw-2836	126	34	,	,	PUNCT
taxlaw-2836	126	35	domestic	domestic	ADJ
taxlaw-2836	126	36	private	private	ADJ
taxlaw-2836	126	37	foundations	foundation	NOUN
taxlaw-2836	126	38	,	,	PUNCT
taxlaw-2836	126	39	tax	tax	NOUN
taxlaw-2836	126	40	years	year	NOUN
taxlaw-2836	126	41	19932002	19932002	NUM
taxlaw-2836	126	42	,	,	PUNCT
taxlaw-2836	126	43	stat	stat	PROPN
taxlaw-2836	126	44	.	.	PUNCT
taxlaw-2836	126	45	inc	inc	PROPN
taxlaw-2836	126	46	.	.	PROPN
taxlaw-2836	126	47	bull	bull	PROPN
taxlaw-2836	126	48	.	.	PUNCT
taxlaw-2836	127	1	162	162	NUM
taxlaw-2836	127	2	,	,	PUNCT
taxlaw-2836	127	3	163	163	NUM
taxlaw-2836	127	4	(	(	PUNCT
taxlaw-2836	127	5	fall	fall	NOUN
taxlaw-2836	127	6	2005	2005	NUM
taxlaw-2836	127	7	)	)	PUNCT
taxlaw-2836	127	8	.	.	PUNCT
taxlaw-2836	128	1	19	19	NUM
taxlaw-2836	128	2	irs	irs	PROPN
taxlaw-2836	128	3	,	,	PUNCT
taxlaw-2836	128	4	soi	soi	ADJ
taxlaw-2836	128	5	tax	tax	NOUN
taxlaw-2836	128	6	stats	stat	NOUN
taxlaw-2836	128	7	–	–	PUNCT
taxlaw-2836	128	8	domestic	domestic	ADJ
taxlaw-2836	128	9	private	private	ADJ
taxlaw-2836	128	10	foundation	foundation	NOUN
taxlaw-2836	128	11	and	and	CCONJ
taxlaw-2836	128	12	charitable	charitable	ADJ
taxlaw-2836	128	13	trust	trust	NOUN
taxlaw-2836	128	14	statistics	statistic	NOUN
taxlaw-2836	128	15	,	,	PUNCT
taxlaw-2836	128	16	http://www.irs.gov/uac/soi-tax-stats-domestic-private-foundation-and-charitable-trust-statistics	http://www.irs.gov/uac/soi-tax-stats-domestic-private-foundation-and-charitable-trust-statistic	NOUN
taxlaw-2836	128	17	[	[	X
taxlaw-2836	128	18	http://	http://	PROPN
taxlaw-2836	128	19	perma.cc/mc8f-yqdg	perma.cc/mc8f-yqdg	NOUN
taxlaw-2836	128	20	]	]	X
taxlaw-2836	128	21	(	(	PUNCT
taxlaw-2836	128	22	see	see	VERB
taxlaw-2836	128	23	statistical	statistical	ADJ
taxlaw-2836	128	24	tables	table	NOUN
taxlaw-2836	128	25	,	,	PUNCT
taxlaw-2836	128	26	domestic	domestic	ADJ
taxlaw-2836	128	27	private	private	ADJ
taxlaw-2836	128	28	foundations	foundation	NOUN
taxlaw-2836	128	29	:	:	PUNCT
taxlaw-2836	128	30	number	number	NOUN
taxlaw-2836	128	31	and	and	CCONJ
taxlaw-2836	128	32	selected	select	VERB
taxlaw-2836	128	33	financial	financial	ADJ
taxlaw-2836	128	34	data	datum	NOUN
taxlaw-2836	128	35	,	,	PUNCT
taxlaw-2836	128	36	tax	tax	NOUN
taxlaw-2836	128	37	year	year	NOUN
taxlaw-2836	128	38	2012	2012	NUM
taxlaw-2836	128	39	,	,	PUNCT
taxlaw-2836	128	40	cells	cell	NOUN
taxlaw-2836	128	41	x11	x11	PROPN
taxlaw-2836	128	42	&	&	CCONJ
taxlaw-2836	128	43	d11	d11	PROPN
taxlaw-2836	128	44	)	)	PUNCT
taxlaw-2836	128	45	.	.	PUNCT
taxlaw-2836	129	1	20	20	NUM
taxlaw-2836	129	2	see	see	VERB
taxlaw-2836	129	3	alicia	alicia	PROPN
taxlaw-2836	129	4	meckstroth	meckstroth	NOUN
taxlaw-2836	129	5	&	&	CCONJ
taxlaw-2836	129	6	paul	paul	PROPN
taxlaw-2836	129	7	arnsberger	arnsberger	PROPN
taxlaw-2836	129	8	,	,	PUNCT
taxlaw-2836	129	9	a	a	DET
taxlaw-2836	129	10	20	20	NUM
taxlaw-2836	129	11	-	-	PUNCT
taxlaw-2836	129	12	year	year	NOUN
taxlaw-2836	129	13	review	review	NOUN
taxlaw-2836	129	14	of	of	ADP
taxlaw-2836	129	15	the	the	DET
taxlaw-2836	129	16	nonprofit	nonprofit	ADJ
taxlaw-2836	129	17	sector	sector	NOUN
taxlaw-2836	129	18	,	,	PUNCT
taxlaw-2836	129	19	1975	1975	NUM
taxlaw-2836	129	20	-	-	SYM
taxlaw-2836	129	21	1995	1995	NUM
taxlaw-2836	129	22	,	,	PUNCT
taxlaw-2836	129	23	stat	stat	PROPN
taxlaw-2836	129	24	.	.	PUNCT
taxlaw-2836	129	25	inc	inc	PROPN
taxlaw-2836	129	26	.	.	PROPN
taxlaw-2836	129	27	bull	bull	PROPN
taxlaw-2836	129	28	.	.	PUNCT
taxlaw-2836	130	1	149	149	NUM
taxlaw-2836	130	2	,	,	PUNCT
taxlaw-2836	130	3	151	151	NUM
taxlaw-2836	130	4	,	,	PUNCT
taxlaw-2836	130	5	153	153	NUM
taxlaw-2836	130	6	(	(	PUNCT
taxlaw-2836	130	7	fall	fall	NOUN
taxlaw-2836	130	8	1998	1998	NUM
taxlaw-2836	130	9	)	)	PUNCT
taxlaw-2836	130	10	.	.	PUNCT
taxlaw-2836	131	1	21	21	NUM
taxlaw-2836	131	2	u.s	u.s	PROPN
taxlaw-2836	131	3	.	.	PROPN
taxlaw-2836	131	4	gov’t	gov’t	PROPN
taxlaw-2836	131	5	accountability	accountability	NOUN
taxlaw-2836	131	6	off	off	ADP
taxlaw-2836	131	7	.	.	PUNCT
taxlaw-2836	131	8	,	,	PUNCT
taxlaw-2836	131	9	gao-15	gao-15	PROPN
taxlaw-2836	131	10	-	-	SYM
taxlaw-2836	131	11	164	164	NUM
taxlaw-2836	131	12	,	,	PUNCT
taxlaw-2836	131	13	tax	tax	NOUN
taxlaw-2836	131	14	-	-	PUNCT
taxlaw-2836	131	15	exempt	exempt	ADJ
taxlaw-2836	131	16	organizations	organization	NOUN
taxlaw-2836	131	17	:	:	PUNCT
taxlaw-2836	131	18	better	well	ADJ
taxlaw-2836	131	19	compliance	compliance	NOUN
taxlaw-2836	131	20	indicators	indicator	NOUN
taxlaw-2836	131	21	and	and	CCONJ
taxlaw-2836	131	22	data	datum	NOUN
taxlaw-2836	131	23	,	,	PUNCT
taxlaw-2836	131	24	and	and	CCONJ
taxlaw-2836	131	25	more	more	ADJ
taxlaw-2836	131	26	collaboration	collaboration	NOUN
taxlaw-2836	131	27	with	with	ADP
taxlaw-2836	131	28	state	state	NOUN
taxlaw-2836	131	29	regulators	regulator	NOUN
taxlaw-2836	131	30	would	would	AUX
taxlaw-2836	131	31	strengthen	strengthen	VERB
taxlaw-2836	131	32	oversight	oversight	NOUN
taxlaw-2836	131	33	of	of	ADP
taxlaw-2836	131	34	charitable	charitable	ADJ
taxlaw-2836	131	35	organizations	organization	NOUN
taxlaw-2836	131	36	11	11	NUM
taxlaw-2836	131	37	(	(	PUNCT
taxlaw-2836	131	38	2014	2014	NUM
taxlaw-2836	131	39	)	)	PUNCT
taxlaw-2836	132	1	[	[	X
taxlaw-2836	132	2	hereinafter	hereinafter	NOUN
taxlaw-2836	132	3	gao	gao	PROPN
taxlaw-2836	132	4	2014	2014	NUM
taxlaw-2836	132	5	eo	eo	PROPN
taxlaw-2836	132	6	rep	rep	PROPN
taxlaw-2836	132	7	.	.	PROPN
taxlaw-2836	132	8	]	]	PUNCT
taxlaw-2836	132	9	.	.	PUNCT
taxlaw-2836	133	1	22	22	NUM
taxlaw-2836	133	2	see	see	VERB
taxlaw-2836	133	3	amy	amy	PROPN
taxlaw-2836	133	4	s.	s.	PROPN
taxlaw-2836	133	5	blackwood	blackwood	PROPN
taxlaw-2836	133	6	&	&	CCONJ
taxlaw-2836	133	7	katie	katie	PROPN
taxlaw-2836	133	8	l.	l.	PROPN
taxlaw-2836	133	9	roeger	roeger	PROPN
taxlaw-2836	133	10	,	,	PUNCT
taxlaw-2836	133	11	revoked	revoke	VERB
taxlaw-2836	133	12	:	:	PUNCT
taxlaw-2836	133	13	a	a	DET
taxlaw-2836	133	14	snapshot	snapshot	NOUN
taxlaw-2836	133	15	of	of	ADP
taxlaw-2836	133	16	organizations	organization	NOUN
taxlaw-2836	133	17	that	that	PRON
taxlaw-2836	133	18	lost	lose	VERB
taxlaw-2836	133	19	their	their	PRON
taxlaw-2836	133	20	tax	tax	NOUN
taxlaw-2836	133	21	-	-	PUNCT
taxlaw-2836	133	22	exempt	exempt	ADJ
taxlaw-2836	133	23	status	status	NOUN
taxlaw-2836	133	24	,	,	PUNCT
taxlaw-2836	133	25	urban	urban	PROPN
taxlaw-2836	133	26	institute	institute	PROPN
taxlaw-2836	133	27	,	,	PUNCT
taxlaw-2836	133	28	at	at	ADP
taxlaw-2836	133	29	2	2	NUM
taxlaw-2836	133	30	(	(	PUNCT
taxlaw-2836	133	31	aug	aug	PROPN
taxlaw-2836	133	32	.	.	PROPN
taxlaw-2836	133	33	2011	2011	NUM
taxlaw-2836	133	34	)	)	PUNCT
taxlaw-2836	133	35	,	,	PUNCT
taxlaw-2836	133	36	http://www.urban.org/sites/default/files	http://www.urban.org/sites/default/file	NOUN
taxlaw-2836	133	37	/alfresco	/alfresco	PUNCT
taxlaw-2836	133	38	/	/	SYM
taxlaw-2836	133	39	publication	publication	NOUN
taxlaw-2836	133	40	-	-	PUNCT
taxlaw-2836	133	41	pdfs/412386	pdfs/412386	NOUN
taxlaw-2836	133	42	-	-	PUNCT
taxlaw-2836	133	43	revoked	revoke	VERB
taxlaw-2836	133	44	-	-	PUNCT
taxlaw-2836	133	45	a	a	DET
taxlaw-2836	133	46	-	-	PUNCT
taxlaw-2836	133	47	snapshot	snapshot	NOUN
taxlaw-2836	133	48	-	-	PUNCT
taxlaw-2836	133	49	of	of	ADP
taxlaw-2836	133	50	-	-	PUNCT
taxlaw-2836	133	51	organizations	organization	NOUN
taxlaw-2836	133	52	-	-	PUNCT
taxlaw-2836	133	53	that	that	ADV
taxlaw-2836	133	54	-	-	PUNCT
taxlaw-2836	133	55	lost	lose	VERB
taxlaw-2836	133	56	-	-	PUNCT
taxlaw-2836	133	57	their	their	PRON
taxlaw-2836	133	58	-	-	PUNCT
taxlaw-2836	133	59	tax	tax	NOUN
taxlaw-2836	133	60	-	-	PUNCT
taxlaw-2836	133	61	exempt	exempt	ADJ
taxlaw-2836	133	62	-	-	PUNCT
taxlaw-2836	133	63	status	status	NOUN
taxlaw-2836	133	64	.pdf	.pdf	PUNCT
taxlaw-2836	134	1	[	[	X
taxlaw-2836	134	2	http://perma.cc/c5s4-kc72	http://perma.cc/c5s4-kc72	PROPN
taxlaw-2836	134	3	]	]	X
taxlaw-2836	134	4	;	;	PUNCT
taxlaw-2836	134	5	linda	linda	PROPN
taxlaw-2836	134	6	m.	m.	PROPN
taxlaw-2836	134	7	lampkin	lampkin	PROPN
taxlaw-2836	134	8	,	,	PUNCT
taxlaw-2836	134	9	automatic	automatic	ADJ
taxlaw-2836	134	10	revocation	revocation	NOUN
taxlaw-2836	134	11	of	of	ADP
taxlaw-2836	134	12	nonprofits	nonprofit	NOUN
taxlaw-2836	134	13	’	'	PUNCT
taxlaw-2836	134	14	tax	tax	NOUN
taxlaw-2836	134	15	-	-	PUNCT
taxlaw-2836	134	16	exempt	exempt	ADJ
taxlaw-2836	134	17	status	status	NOUN
taxlaw-2836	134	18	:	:	PUNCT
taxlaw-2836	134	19	what	what	DET
taxlaw-2836	134	20	nonprofits	nonprofit	NOUN
taxlaw-2836	134	21	,	,	PUNCT
taxlaw-2836	134	22	grantmakers	grantmaker	NOUN
taxlaw-2836	134	23	,	,	PUNCT
taxlaw-2836	134	24	and	and	CCONJ
taxlaw-2836	134	25	donors	donor	NOUN
taxlaw-2836	134	26	need	need	VERB
taxlaw-2836	134	27	to	to	PART
taxlaw-2836	134	28	know	know	VERB
taxlaw-2836	134	29	3	3	NUM
taxlaw-2836	134	30	(	(	PUNCT
taxlaw-2836	134	31	july	july	PROPN
taxlaw-2836	134	32	27	27	NUM
taxlaw-2836	134	33	,	,	PUNCT
taxlaw-2836	134	34	2010	2010	NUM
taxlaw-2836	134	35	)	)	PUNCT
taxlaw-2836	134	36	,	,	PUNCT
taxlaw-2836	134	37	https://www.guidestar	https://www.guidestar	PROPN
taxlaw-2836	134	38	.org	.org	PROPN
taxlaw-2836	134	39	/	/	SYM
taxlaw-2836	134	40	viewcmsfile.aspx?contentid=2947	viewcmsfile.aspx?contentid=2947	PROPN
taxlaw-2836	135	1	[	[	X
taxlaw-2836	135	2	https://perma.cc/q9n6-8jyx	https://perma.cc/q9n6-8jyx	X
taxlaw-2836	135	3	]	]	X
taxlaw-2836	135	4	.	.	PUNCT
taxlaw-2836	136	1	23	23	NUM
taxlaw-2836	137	1	the	the	DET
taxlaw-2836	137	2	staff	staff	NOUN
taxlaw-2836	137	3	of	of	ADP
taxlaw-2836	137	4	the	the	DET
taxlaw-2836	137	5	joint	joint	ADJ
taxlaw-2836	137	6	committee	committee	NOUN
taxlaw-2836	137	7	on	on	ADP
taxlaw-2836	137	8	taxation	taxation	NOUN
taxlaw-2836	137	9	has	have	AUX
taxlaw-2836	137	10	on	on	ADP
taxlaw-2836	137	11	occasion	occasion	NOUN
taxlaw-2836	137	12	obtained	obtain	VERB
taxlaw-2836	137	13	these	these	DET
taxlaw-2836	137	14	figures	figure	NOUN
taxlaw-2836	137	15	,	,	PUNCT
taxlaw-2836	137	16	however	however	ADV
taxlaw-2836	137	17	.	.	PUNCT
taxlaw-2836	138	1	see	see	VERB
taxlaw-2836	138	2	,	,	PUNCT
taxlaw-2836	138	3	e.g.	e.g.	ADV
taxlaw-2836	138	4	,	,	PUNCT
taxlaw-2836	138	5	staff	staff	NOUN
taxlaw-2836	138	6	of	of	ADP
taxlaw-2836	138	7	the	the	DET
taxlaw-2836	138	8	joint	joint	ADJ
taxlaw-2836	138	9	comm	comm	NOUN
taxlaw-2836	138	10	.	.	PUNCT
taxlaw-2836	139	1	on	on	ADP
taxlaw-2836	139	2	taxation	taxation	NOUN
taxlaw-2836	139	3	,	,	PUNCT
taxlaw-2836	139	4	jcs-3	jcs-3	NOUN
taxlaw-2836	139	5	-	-	SYM
taxlaw-2836	139	6	00	00	NUM
taxlaw-2836	139	7	,	,	PUNCT
taxlaw-2836	139	8	report	report	NOUN
taxlaw-2836	139	9	of	of	ADP
taxlaw-2836	139	10	investigation	investigation	NOUN
taxlaw-2836	139	11	of	of	ADP
taxlaw-2836	139	12	allegations	allegation	NOUN
taxlaw-2836	139	13	relating	relate	VERB
taxlaw-2836	139	14	to	to	ADP
taxlaw-2836	139	15	internal	internal	ADJ
taxlaw-2836	139	16	revenue	revenue	NOUN
taxlaw-2836	139	17	service	service	NOUN
taxlaw-2836	139	18	handling	handling	NOUN
taxlaw-2836	139	19	of	of	ADP
taxlaw-2836	139	20	tax	tax	NOUN
taxlaw-2836	139	21	-	-	PUNCT
taxlaw-2836	139	22	exempt	exempt	ADJ
taxlaw-2836	139	23	organization	organization	NOUN
taxlaw-2836	139	24	matters	matter	VERB
taxlaw-2836	139	25	120	120	NUM
taxlaw-2836	139	26	(	(	PUNCT
taxlaw-2836	139	27	2000	2000	NUM
taxlaw-2836	139	28	)	)	PUNCT
taxlaw-2836	140	1	[	[	X
taxlaw-2836	140	2	hereinafter	hereinafter	NOUN
taxlaw-2836	140	3	jct	jct	PROPN
taxlaw-2836	140	4	2000	2000	NUM
taxlaw-2836	140	5	report	report	NOUN
taxlaw-2836	140	6	]	]	PUNCT
taxlaw-2836	140	7	.	.	PUNCT
taxlaw-2836	140	8	2016	2016	NUM
taxlaw-2836	140	9	]	]	PUNCT
taxlaw-2836	140	10	“	"	PUNCT
taxlaw-2836	140	11	the	the	DET
taxlaw-2836	140	12	better	well	ADJ
taxlaw-2836	140	13	part	part	NOUN
taxlaw-2836	140	14	of	of	ADP
taxlaw-2836	140	15	valour	valour	NOUN
taxlaw-2836	140	16	is	be	AUX
taxlaw-2836	140	17	discretion	discretion	NOUN
taxlaw-2836	140	18	”	"	PUNCT
taxlaw-2836	140	19	87	87	NUM
taxlaw-2836	140	20	table	table	NOUN
taxlaw-2836	140	21	3	3	NUM
taxlaw-2836	140	22	:	:	PUNCT
taxlaw-2836	140	23	irs	irs	PROPN
taxlaw-2836	140	24	exempt	exempt	ADJ
taxlaw-2836	140	25	organizations	organization	NOUN
taxlaw-2836	140	26	division	division	NOUN
taxlaw-2836	140	27	employees24	employees24	NOUN
taxlaw-2836	140	28	(	(	PUNCT
taxlaw-2836	140	29	full	full	ADJ
taxlaw-2836	140	30	-	-	PUNCT
taxlaw-2836	140	31	time	time	NOUN
taxlaw-2836	140	32	equivalents	equivalent	NOUN
taxlaw-2836	140	33	)	)	PUNCT
taxlaw-2836	140	34	fiscal	fiscal	ADJ
taxlaw-2836	140	35	year	year	NOUN
taxlaw-2836	140	36	total	total	NOUN
taxlaw-2836	140	37	examinations	examination	NOUN
taxlaw-2836	140	38	determinations	determination	NOUN
taxlaw-2836	140	39	/	/	SYM
taxlaw-2836	140	40	rulings	ruling	NOUN
taxlaw-2836	140	41	&	&	CCONJ
taxlaw-2836	140	42	agreements25	agreements25	PROPN
taxlaw-2836	140	43	education	education	PROPN
taxlaw-2836	140	44	outreach	outreach	NOUN
taxlaw-2836	140	45	&	&	CCONJ
taxlaw-2836	140	46	other	other	ADJ
taxlaw-2836	140	47	2000	2000	NUM
taxlaw-2836	140	48	798	798	NUM
taxlaw-2836	140	49	424	424	NUM
taxlaw-2836	140	50	342	342	NUM
taxlaw-2836	140	51	32	32	NUM
taxlaw-2836	140	52	2005	2005	NUM
taxlaw-2836	140	53	856	856	NUM
taxlaw-2836	140	54	467	467	NUM
taxlaw-2836	140	55	347	347	NUM
taxlaw-2836	140	56	42	42	NUM
taxlaw-2836	140	57	2010	2010	NUM
taxlaw-2836	140	58	889	889	NUM
taxlaw-2836	141	1	529	529	NUM
taxlaw-2836	141	2	341	341	NUM
taxlaw-2836	141	3	19	19	NUM
taxlaw-2836	141	4	2011	2011	NUM
taxlaw-2836	141	5	886	886	NUM
taxlaw-2836	141	6	534	534	NUM
taxlaw-2836	141	7	328	328	NUM
taxlaw-2836	141	8	24	24	NUM
taxlaw-2836	141	9	2012	2012	NUM
taxlaw-2836	141	10	858	858	NUM
taxlaw-2836	141	11	516	516	NUM
taxlaw-2836	141	12	319	319	NUM
taxlaw-2836	141	13	23	23	NUM
taxlaw-2836	141	14	2013	2013	NUM
taxlaw-2836	141	15	842	842	NUM
taxlaw-2836	141	16	493	493	NUM
taxlaw-2836	141	17	326	326	NUM
taxlaw-2836	141	18	23	23	NUM
taxlaw-2836	141	19	looking	look	VERB
taxlaw-2836	141	20	further	far	ADV
taxlaw-2836	141	21	into	into	ADP
taxlaw-2836	141	22	the	the	DET
taxlaw-2836	141	23	past	past	NOUN
taxlaw-2836	141	24	,	,	PUNCT
taxlaw-2836	141	25	for	for	ADP
taxlaw-2836	141	26	fiscal	fiscal	ADJ
taxlaw-2836	141	27	year	year	NOUN
taxlaw-2836	141	28	1975	1975	NUM
taxlaw-2836	141	29	the	the	DET
taxlaw-2836	141	30	irs	irs	PROPN
taxlaw-2836	141	31	reported	report	VERB
taxlaw-2836	141	32	devoting	devote	VERB
taxlaw-2836	141	33	an	an	DET
taxlaw-2836	141	34	average	average	NOUN
taxlaw-2836	141	35	of	of	ADP
taxlaw-2836	141	36	495	495	NUM
taxlaw-2836	141	37	field	field	NOUN
taxlaw-2836	141	38	professional	professional	ADJ
taxlaw-2836	141	39	positions	position	NOUN
taxlaw-2836	141	40	to	to	ADP
taxlaw-2836	141	41	the	the	DET
taxlaw-2836	141	42	examination	examination	NOUN
taxlaw-2836	141	43	of	of	ADP
taxlaw-2836	141	44	exempt	exempt	ADJ
taxlaw-2836	141	45	organization	organization	NOUN
taxlaw-2836	141	46	returns.26	returns.26	ADJ
taxlaw-2836	141	47	while	while	SCONJ
taxlaw-2836	141	48	this	this	DET
taxlaw-2836	141	49	earlier	early	ADJ
taxlaw-2836	141	50	figure	figure	NOUN
taxlaw-2836	141	51	is	be	AUX
taxlaw-2836	141	52	not	not	PART
taxlaw-2836	141	53	directly	directly	ADV
taxlaw-2836	141	54	comparable	comparable	ADJ
taxlaw-2836	141	55	to	to	ADP
taxlaw-2836	141	56	the	the	DET
taxlaw-2836	141	57	figures	figure	NOUN
taxlaw-2836	141	58	from	from	ADP
taxlaw-2836	141	59	recent	recent	ADJ
taxlaw-2836	141	60	years	year	NOUN
taxlaw-2836	141	61	,	,	PUNCT
taxlaw-2836	141	62	it	it	PRON
taxlaw-2836	141	63	suggests	suggest	VERB
taxlaw-2836	141	64	that	that	SCONJ
taxlaw-2836	141	65	the	the	DET
taxlaw-2836	141	66	number	number	NOUN
taxlaw-2836	141	67	of	of	ADP
taxlaw-2836	141	68	employees	employee	NOUN
taxlaw-2836	141	69	dedicated	dedicate	VERB
taxlaw-2836	141	70	to	to	ADP
taxlaw-2836	141	71	examinations	examination	NOUN
taxlaw-2836	141	72	in	in	ADP
taxlaw-2836	141	73	fiscal	fiscal	ADJ
taxlaw-2836	141	74	year	year	NOUN
taxlaw-2836	141	75	2013	2013	NUM
taxlaw-2836	141	76	is	be	AUX
taxlaw-2836	141	77	about	about	ADV
taxlaw-2836	141	78	the	the	DET
taxlaw-2836	141	79	same	same	ADJ
taxlaw-2836	141	80	as	as	ADP
taxlaw-2836	141	81	almost	almost	ADV
taxlaw-2836	141	82	40	40	NUM
taxlaw-2836	141	83	years	year	NOUN
taxlaw-2836	141	84	earlier.27	earlier.27	ADV
taxlaw-2836	141	85	for	for	ADP
taxlaw-2836	141	86	fiscal	fiscal	ADJ
taxlaw-2836	141	87	year	year	NOUN
taxlaw-2836	141	88	1975	1975	NUM
taxlaw-2836	141	89	the	the	DET
taxlaw-2836	141	90	irs	irs	PROPN
taxlaw-2836	141	91	reported	report	VERB
taxlaw-2836	141	92	658	658	NUM
taxlaw-2836	141	93	average	average	ADJ
taxlaw-2836	141	94	positions	position	NOUN
taxlaw-2836	141	95	,	,	PUNCT
taxlaw-2836	141	96	with	with	ADP
taxlaw-2836	141	97	666	666	NUM
taxlaw-2836	141	98	employees	employee	NOUN
taxlaw-2836	141	99	at	at	ADP
taxlaw-2836	141	100	the	the	DET
taxlaw-2836	141	101	end	end	NOUN
taxlaw-2836	141	102	of	of	ADP
taxlaw-2836	141	103	the	the	DET
taxlaw-2836	141	104	year	year	NOUN
taxlaw-2836	141	105	,	,	PUNCT
taxlaw-2836	141	106	indicating	indicate	VERB
taxlaw-2836	141	107	that	that	SCONJ
taxlaw-2836	141	108	the	the	DET
taxlaw-2836	141	109	exempt	exempt	ADJ
taxlaw-2836	141	110	organization	organization	NOUN
taxlaw-2836	141	111	division	division	NOUN
taxlaw-2836	141	112	in	in	ADP
taxlaw-2836	141	113	fiscal	fiscal	ADJ
taxlaw-2836	141	114	year	year	NOUN
taxlaw-2836	141	115	2013	2013	NUM
taxlaw-2836	141	116	had	have	VERB
taxlaw-2836	141	117	about	about	ADV
taxlaw-2836	141	118	20	20	NUM
taxlaw-2836	141	119	percent	percent	NOUN
taxlaw-2836	141	120	more	more	ADJ
taxlaw-2836	141	121	employees	employee	NOUN
taxlaw-2836	141	122	total	total	ADJ
taxlaw-2836	141	123	than	than	ADP
taxlaw-2836	141	124	38	38	NUM
taxlaw-2836	141	125	years	year	NOUN
taxlaw-2836	141	126	earlier.28	earlier.28	VERB
taxlaw-2836	141	127	the	the	DET
taxlaw-2836	141	128	reliability	reliability	NOUN
taxlaw-2836	141	129	of	of	ADP
taxlaw-2836	141	130	this	this	DET
taxlaw-2836	141	131	figure	figure	NOUN
taxlaw-2836	141	132	is	be	AUX
taxlaw-2836	141	133	unclear	unclear	ADJ
taxlaw-2836	141	134	,	,	PUNCT
taxlaw-2836	141	135	however	however	ADV
taxlaw-2836	141	136	,	,	PUNCT
taxlaw-2836	141	137	as	as	ADP
taxlaw-2836	141	138	a	a	DET
taxlaw-2836	141	139	1977	1977	NUM
taxlaw-2836	141	140	report	report	NOUN
taxlaw-2836	141	141	stated	state	VERB
taxlaw-2836	141	142	that	that	SCONJ
taxlaw-2836	141	143	“	"	PUNCT
taxlaw-2836	141	144	[	[	X
taxlaw-2836	141	145	a]bout	a]bout	ADP
taxlaw-2836	141	146	1,000	1,000	NUM
taxlaw-2836	141	147	irs	irs	PROPN
taxlaw-2836	141	148	employees	employee	NOUN
taxlaw-2836	141	149	administer	administer	VERB
taxlaw-2836	141	150	the	the	DET
taxlaw-2836	141	151	exempt	exempt	ADJ
taxlaw-2836	141	152	organization	organization	NOUN
taxlaw-2836	141	153	provisions	provision	NOUN
taxlaw-2836	141	154	of	of	ADP
taxlaw-2836	141	155	the	the	DET
taxlaw-2836	141	156	internal	internal	ADJ
taxlaw-2836	141	157	revenue	revenue	NOUN
taxlaw-2836	141	158	code	code	NOUN
taxlaw-2836	141	159	,	,	PUNCT
taxlaw-2836	141	160	”	"	PUNCT
taxlaw-2836	141	161	or	or	CCONJ
taxlaw-2836	141	162	about	about	ADV
taxlaw-2836	141	163	160	160	NUM
taxlaw-2836	141	164	more	more	ADJ
taxlaw-2836	141	165	employees	employee	NOUN
taxlaw-2836	141	166	than	than	SCONJ
taxlaw-2836	141	167	do	do	VERB
taxlaw-2836	141	168	so	so	ADV
taxlaw-2836	141	169	today.29	today.29	PROPN
taxlaw-2836	141	170	regardless	regardless	ADV
taxlaw-2836	141	171	of	of	ADP
taxlaw-2836	141	172	the	the	DET
taxlaw-2836	141	173	exact	exact	ADJ
taxlaw-2836	141	174	figures	figure	NOUN
taxlaw-2836	141	175	,	,	PUNCT
taxlaw-2836	141	176	however	however	ADV
taxlaw-2836	141	177	,	,	PUNCT
taxlaw-2836	141	178	during	during	ADP
taxlaw-2836	141	179	approximately	approximately	ADV
taxlaw-2836	141	180	the	the	DET
taxlaw-2836	141	181	same	same	ADJ
taxlaw-2836	141	182	time	time	NOUN
taxlaw-2836	141	183	period	period	NOUN
taxlaw-2836	141	184	the	the	DET
taxlaw-2836	141	185	number	number	NOUN
taxlaw-2836	141	186	of	of	ADP
taxlaw-2836	141	187	organizations	organization	NOUN
taxlaw-2836	141	188	exempt	exempt	ADJ
taxlaw-2836	141	189	under	under	ADP
taxlaw-2836	141	190	i.r.c	i.r.c	NOUN
taxlaw-2836	141	191	.	.	PUNCT
taxlaw-2836	142	1	§	§	PROPN
taxlaw-2836	142	2	501(c	501(c	PROPN
taxlaw-2836	142	3	)	)	PUNCT
taxlaw-2836	142	4	has	have	AUX
taxlaw-2836	142	5	almost	almost	ADV
taxlaw-2836	142	6	doubled	double	VERB
taxlaw-2836	142	7	and	and	CCONJ
taxlaw-2836	142	8	the	the	DET
taxlaw-2836	142	9	financial	financial	ADJ
taxlaw-2836	142	10	resources	resource	NOUN
taxlaw-2836	142	11	controlled	control	VERB
taxlaw-2836	142	12	by	by	ADP
taxlaw-2836	142	13	the	the	DET
taxlaw-2836	142	14	most	most	ADV
taxlaw-2836	142	15	common	common	ADJ
taxlaw-2836	142	16	organizations	organization	NOUN
taxlaw-2836	142	17	has	have	AUX
taxlaw-2836	142	18	increased	increase	VERB
taxlaw-2836	142	19	by	by	ADP
taxlaw-2836	142	20	50	50	NUM
taxlaw-2836	142	21	percent	percent	NOUN
taxlaw-2836	142	22	or	or	CCONJ
taxlaw-2836	142	23	more	more	ADJ
taxlaw-2836	142	24	over	over	ADP
taxlaw-2836	142	25	just	just	ADV
taxlaw-2836	142	26	the	the	DET
taxlaw-2836	142	27	fourteen	fourteen	NUM
taxlaw-2836	142	28	years	year	NOUN
taxlaw-2836	142	29	from	from	ADP
taxlaw-2836	142	30	1995	1995	NUM
taxlaw-2836	142	31	to	to	ADP
taxlaw-2836	142	32	2011	2011	NUM
taxlaw-2836	142	33	(	(	PUNCT
taxlaw-2836	142	34	adjusting	adjust	VERB
taxlaw-2836	142	35	for	for	ADP
taxlaw-2836	142	36	inflation).30	inflation).30	NOUN
taxlaw-2836	142	37	and	and	CCONJ
taxlaw-2836	142	38	both	both	CCONJ
taxlaw-2836	142	39	the	the	DET
taxlaw-2836	142	40	applicable	applicable	ADJ
taxlaw-2836	142	41	law	law	NOUN
taxlaw-2836	142	42	and	and	CCONJ
taxlaw-2836	142	43	the	the	DET
taxlaw-2836	142	44	main	main	ADJ
taxlaw-2836	142	45	forms	form	NOUN
taxlaw-2836	142	46	filed	file	VERB
taxlaw-2836	142	47	by	by	ADP
taxlaw-2836	142	48	exempt	exempt	ADJ
taxlaw-2836	142	49	organizations	organization	NOUN
taxlaw-2836	142	50	have	have	AUX
taxlaw-2836	142	51	increased	increase	VERB
taxlaw-2836	142	52	in	in	ADP
taxlaw-2836	142	53	complexity	complexity	NOUN
taxlaw-2836	142	54	and	and	CCONJ
taxlaw-2836	142	55	length	length	NOUN
taxlaw-2836	142	56	,	,	PUNCT
taxlaw-2836	142	57	as	as	SCONJ
taxlaw-2836	142	58	detailed	detailed	ADJ
taxlaw-2836	142	59	later	later	ADV
taxlaw-2836	142	60	in	in	ADP
taxlaw-2836	142	61	this	this	DET
taxlaw-2836	142	62	part.31	part.31	NOUN
taxlaw-2836	142	63	the	the	DET
taxlaw-2836	142	64	irs	irs	PROPN
taxlaw-2836	142	65	employees	employee	NOUN
taxlaw-2836	142	66	dedicated	dedicate	VERB
taxlaw-2836	142	67	to	to	PART
taxlaw-2836	142	68	exempt	exempt	VERB
taxlaw-2836	142	69	organization	organization	NOUN
taxlaw-2836	142	70	matters	matter	NOUN
taxlaw-2836	142	71	do	do	AUX
taxlaw-2836	142	72	not	not	PART
taxlaw-2836	142	73	operate	operate	VERB
taxlaw-2836	142	74	in	in	ADP
taxlaw-2836	142	75	a	a	DET
taxlaw-2836	142	76	vacuum	vacuum	NOUN
taxlaw-2836	142	77	.	.	PUNCT
taxlaw-2836	143	1	rather	rather	ADV
taxlaw-2836	143	2	,	,	PUNCT
taxlaw-2836	143	3	they	they	PRON
taxlaw-2836	143	4	enjoy	enjoy	VERB
taxlaw-2836	143	5	significant	significant	ADJ
taxlaw-2836	143	6	support	support	NOUN
taxlaw-2836	143	7	from	from	ADP
taxlaw-2836	143	8	other	other	ADJ
taxlaw-2836	143	9	parts	part	NOUN
taxlaw-2836	143	10	of	of	ADP
taxlaw-2836	143	11	the	the	DET
taxlaw-2836	143	12	irs	irs	PROPN
taxlaw-2836	143	13	and	and	CCONJ
taxlaw-2836	143	14	the	the	DET
taxlaw-2836	143	15	federal	federal	ADJ
taxlaw-2836	143	16	government	government	NOUN
taxlaw-2836	143	17	.	.	PUNCT
taxlaw-2836	144	1	these	these	DET
taxlaw-2836	144	2	other	other	ADJ
taxlaw-2836	144	3	parts	part	NOUN
taxlaw-2836	144	4	include	include	VERB
taxlaw-2836	144	5	:	:	PUNCT
taxlaw-2836	144	6	service	service	NOUN
taxlaw-2836	144	7	center	center	NOUN
taxlaw-2836	144	8	,	,	PUNCT
taxlaw-2836	144	9	technology	technology	NOUN
taxlaw-2836	144	10	,	,	PUNCT
taxlaw-2836	144	11	other	other	ADJ
taxlaw-2836	144	12	support	support	NOUN
taxlaw-2836	144	13	,	,	PUNCT
taxlaw-2836	144	14	and	and	CCONJ
taxlaw-2836	144	15	appeals	appeal	NOUN
taxlaw-2836	144	16	staff	staff	NOUN
taxlaw-2836	144	17	within	within	ADP
taxlaw-2836	144	18	the	the	DET
taxlaw-2836	144	19	irs	irs	PROPN
taxlaw-2836	144	20	;	;	PUNCT
taxlaw-2836	144	21	chief	chief	ADJ
taxlaw-2836	144	22	counsel	counsel	NOUN
taxlaw-2836	144	23	staff	staff	NOUN
taxlaw-2836	144	24	and	and	CCONJ
taxlaw-2836	144	25	other	other	ADJ
taxlaw-2836	144	26	treasury	treasury	NOUN
taxlaw-2836	144	27	employees	employee	NOUN
taxlaw-2836	144	28	who	who	PRON
taxlaw-2836	144	29	help	help	VERB
taxlaw-2836	144	30	24	24	NUM
taxlaw-2836	144	31	gao	gao	PROPN
taxlaw-2836	144	32	2014	2014	NUM
taxlaw-2836	144	33	eo	eo	PROPN
taxlaw-2836	144	34	rep	rep	PROPN
taxlaw-2836	144	35	.	.	PROPN
taxlaw-2836	144	36	,	,	PUNCT
taxlaw-2836	144	37	supra	supra	PROPN
taxlaw-2836	144	38	note	note	PROPN
taxlaw-2836	144	39	21	21	NUM
taxlaw-2836	144	40	,	,	PUNCT
taxlaw-2836	144	41	at	at	ADP
taxlaw-2836	144	42	20	20	NUM
taxlaw-2836	144	43	;	;	PUNCT
taxlaw-2836	144	44	gao	gao	PROPN
taxlaw-2836	144	45	2005	2005	NUM
taxlaw-2836	144	46	report	report	NOUN
taxlaw-2836	144	47	,	,	PUNCT
taxlaw-2836	144	48	supra	supra	PROPN
taxlaw-2836	144	49	note	note	PROPN
taxlaw-2836	144	50	17	17	NUM
taxlaw-2836	144	51	,	,	PUNCT
taxlaw-2836	144	52	at	at	ADP
taxlaw-2836	144	53	41	41	NUM
taxlaw-2836	144	54	;	;	PUNCT
taxlaw-2836	144	55	see	see	VERB
taxlaw-2836	144	56	also	also	ADV
taxlaw-2836	144	57	jct	jct	ADJ
taxlaw-2836	144	58	2000	2000	NUM
taxlaw-2836	144	59	report	report	NOUN
taxlaw-2836	144	60	,	,	PUNCT
taxlaw-2836	144	61	supra	supra	PROPN
taxlaw-2836	144	62	note	note	NOUN
taxlaw-2836	144	63	23	23	NUM
taxlaw-2836	144	64	,	,	PUNCT
taxlaw-2836	144	65	at	at	ADP
taxlaw-2836	144	66	60	60	NUM
taxlaw-2836	144	67	(	(	PUNCT
taxlaw-2836	144	68	862	862	NUM
taxlaw-2836	144	69	and	and	CCONJ
taxlaw-2836	144	70	946	946	NUM
taxlaw-2836	144	71	total	total	ADJ
taxlaw-2836	144	72	eo	eo	PROPN
taxlaw-2836	144	73	staff	staff	NOUN
taxlaw-2836	144	74	in	in	ADP
taxlaw-2836	144	75	fiscal	fiscal	ADJ
taxlaw-2836	144	76	years	year	NOUN
taxlaw-2836	144	77	1990	1990	NUM
taxlaw-2836	144	78	and	and	CCONJ
taxlaw-2836	144	79	1995	1995	NUM
taxlaw-2836	144	80	,	,	PUNCT
taxlaw-2836	144	81	respectively	respectively	ADV
taxlaw-2836	144	82	)	)	PUNCT
taxlaw-2836	144	83	.	.	PUNCT
taxlaw-2836	145	1	25	25	NUM
taxlaw-2836	145	2	the	the	DET
taxlaw-2836	145	3	figures	figure	NOUN
taxlaw-2836	145	4	for	for	ADP
taxlaw-2836	145	5	2000	2000	NUM
taxlaw-2836	145	6	and	and	CCONJ
taxlaw-2836	145	7	2005	2005	NUM
taxlaw-2836	145	8	are	be	AUX
taxlaw-2836	145	9	for	for	ADP
taxlaw-2836	145	10	“	"	PUNCT
taxlaw-2836	145	11	determinations	determination	NOUN
taxlaw-2836	145	12	”	"	PUNCT
taxlaw-2836	145	13	while	while	SCONJ
taxlaw-2836	145	14	the	the	DET
taxlaw-2836	145	15	figures	figure	NOUN
taxlaw-2836	145	16	for	for	ADP
taxlaw-2836	145	17	later	later	ADJ
taxlaw-2836	145	18	years	year	NOUN
taxlaw-2836	145	19	are	be	AUX
taxlaw-2836	145	20	for	for	ADP
taxlaw-2836	145	21	“	"	PUNCT
taxlaw-2836	145	22	rulings	ruling	NOUN
taxlaw-2836	145	23	&	&	CCONJ
taxlaw-2836	145	24	agreements	agreement	NOUN
taxlaw-2836	145	25	,	,	PUNCT
taxlaw-2836	145	26	”	"	PUNCT
taxlaw-2836	145	27	a	a	DET
taxlaw-2836	145	28	broader	broad	ADJ
taxlaw-2836	145	29	function	function	NOUN
taxlaw-2836	145	30	that	that	PRON
taxlaw-2836	145	31	included	include	VERB
taxlaw-2836	145	32	determinations	determination	NOUN
taxlaw-2836	145	33	.	.	PUNCT
taxlaw-2836	146	1	26	26	NUM
taxlaw-2836	146	2	comm’r	comm’r	NOUN
taxlaw-2836	146	3	of	of	ADP
taxlaw-2836	146	4	internal	internal	ADJ
taxlaw-2836	146	5	revenue	revenue	NOUN
taxlaw-2836	146	6	,	,	PUNCT
taxlaw-2836	146	7	ann	ann	PROPN
taxlaw-2836	146	8	.	.	PROPN
taxlaw-2836	146	9	rep	rep	PROPN
taxlaw-2836	146	10	.	.	PROPN
taxlaw-2836	146	11	1975	1975	NUM
taxlaw-2836	146	12	,	,	PUNCT
taxlaw-2836	146	13	at	at	ADP
taxlaw-2836	146	14	41	41	NUM
taxlaw-2836	146	15	.	.	PUNCT
taxlaw-2836	146	16	27	27	NUM
taxlaw-2836	146	17	see	see	VERB
taxlaw-2836	146	18	also	also	ADV
taxlaw-2836	146	19	u.s	u.s	PROPN
taxlaw-2836	146	20	.	.	PROPN
taxlaw-2836	146	21	general	general	PROPN
taxlaw-2836	146	22	accounting	account	VERB
taxlaw-2836	146	23	off	off	ADP
taxlaw-2836	146	24	.	.	PUNCT
taxlaw-2836	146	25	,	,	PUNCT
taxlaw-2836	146	26	gao-02	gao-02	PROPN
taxlaw-2836	146	27	-	-	PUNCT
taxlaw-2836	146	28	526	526	NUM
taxlaw-2836	146	29	,	,	PUNCT
taxlaw-2836	146	30	tax	tax	NOUN
taxlaw-2836	146	31	-	-	PUNCT
taxlaw-2836	146	32	exempt	exempt	ADJ
taxlaw-2836	146	33	organizations	organization	NOUN
taxlaw-2836	146	34	:	:	PUNCT
taxlaw-2836	146	35	improvements	improvement	NOUN
taxlaw-2836	146	36	possible	possible	ADJ
taxlaw-2836	146	37	in	in	ADP
taxlaw-2836	146	38	public	public	ADJ
taxlaw-2836	146	39	,	,	PUNCT
taxlaw-2836	146	40	irs	irs	PROPN
taxlaw-2836	146	41	,	,	PUNCT
taxlaw-2836	146	42	and	and	CCONJ
taxlaw-2836	146	43	state	state	NOUN
taxlaw-2836	146	44	oversight	oversight	NOUN
taxlaw-2836	146	45	of	of	ADP
taxlaw-2836	146	46	charities	charity	NOUN
taxlaw-2836	146	47	23	23	NUM
taxlaw-2836	146	48	(	(	PUNCT
taxlaw-2836	146	49	2002	2002	NUM
taxlaw-2836	146	50	)	)	PUNCT
taxlaw-2836	147	1	[	[	X
taxlaw-2836	147	2	hereinafter	hereinafter	NOUN
taxlaw-2836	147	3	gao	gao	PROPN
taxlaw-2836	147	4	2002	2002	NUM
taxlaw-2836	147	5	report	report	NOUN
taxlaw-2836	147	6	]	]	PUNCT
taxlaw-2836	147	7	(	(	PUNCT
taxlaw-2836	147	8	irs	irs	PROPN
taxlaw-2836	147	9	tax	tax	NOUN
taxlaw-2836	147	10	exempt	exempt	ADJ
taxlaw-2836	147	11	and	and	CCONJ
taxlaw-2836	147	12	government	government	NOUN
taxlaw-2836	147	13	entities	entity	NOUN
taxlaw-2836	147	14	staffing	staffing	NOUN
taxlaw-2836	147	15	remained	remain	VERB
taxlaw-2836	147	16	essentially	essentially	ADV
taxlaw-2836	147	17	flat	flat	ADJ
taxlaw-2836	147	18	from	from	ADP
taxlaw-2836	147	19	1974	1974	NUM
taxlaw-2836	147	20	to	to	ADP
taxlaw-2836	147	21	1997	1997	NUM
taxlaw-2836	147	22	)	)	PUNCT
taxlaw-2836	147	23	.	.	PUNCT
taxlaw-2836	148	1	28	28	NUM
taxlaw-2836	148	2	see	see	VERB
taxlaw-2836	148	3	comm’r	comm’r	NOUN
taxlaw-2836	148	4	of	of	ADP
taxlaw-2836	148	5	internal	internal	ADJ
taxlaw-2836	148	6	revenue	revenue	NOUN
taxlaw-2836	148	7	,	,	PUNCT
taxlaw-2836	148	8	supra	supra	PROPN
taxlaw-2836	148	9	note	note	PROPN
taxlaw-2836	148	10	26	26	NUM
taxlaw-2836	148	11	,	,	PUNCT
taxlaw-2836	148	12	at	at	ADP
taxlaw-2836	148	13	147	147	NUM
taxlaw-2836	148	14	.	.	PUNCT
taxlaw-2836	149	1	29	29	NUM
taxlaw-2836	149	2	david	david	PROPN
taxlaw-2836	149	3	ginsburg	ginsburg	PROPN
taxlaw-2836	149	4	et	et	PROPN
taxlaw-2836	149	5	al	al	PROPN
taxlaw-2836	149	6	.	.	PROPN
taxlaw-2836	149	7	,	,	PUNCT
taxlaw-2836	149	8	federal	federal	ADJ
taxlaw-2836	149	9	oversight	oversight	NOUN
taxlaw-2836	149	10	of	of	ADP
taxlaw-2836	149	11	private	private	ADJ
taxlaw-2836	149	12	philanthropy	philanthropy	NOUN
taxlaw-2836	149	13	,	,	PUNCT
taxlaw-2836	149	14	in	in	ADP
taxlaw-2836	149	15	5	5	NUM
taxlaw-2836	149	16	commission	commission	NOUN
taxlaw-2836	149	17	on	on	ADP
taxlaw-2836	149	18	private	private	ADJ
taxlaw-2836	149	19	philanthropy	philanthropy	NOUN
taxlaw-2836	149	20	and	and	CCONJ
taxlaw-2836	149	21	public	public	ADJ
taxlaw-2836	149	22	needs	need	NOUN
taxlaw-2836	149	23	,	,	PUNCT
taxlaw-2836	149	24	research	research	NOUN
taxlaw-2836	149	25	papers	paper	NOUN
taxlaw-2836	149	26	2578	2578	NUM
taxlaw-2836	149	27	,	,	PUNCT
taxlaw-2836	149	28	2581	2581	NUM
taxlaw-2836	149	29	(	(	PUNCT
taxlaw-2836	149	30	1977	1977	NUM
taxlaw-2836	149	31	)	)	PUNCT
taxlaw-2836	149	32	.	.	PUNCT
taxlaw-2836	150	1	30	30	NUM
taxlaw-2836	150	2	see	see	VERB
taxlaw-2836	150	3	bureau	bureau	NOUN
taxlaw-2836	150	4	of	of	ADP
taxlaw-2836	150	5	labor	labor	PROPN
taxlaw-2836	150	6	statistics	statistic	NOUN
taxlaw-2836	150	7	,	,	PUNCT
taxlaw-2836	150	8	cpi	cpi	PROPN
taxlaw-2836	150	9	inflation	inflation	NOUN
taxlaw-2836	150	10	calculator	calculator	NOUN
taxlaw-2836	150	11	,	,	PUNCT
taxlaw-2836	150	12	http://www.bls.gov/data/inflation	http://www.bls.gov/data/inflation	NOUN
taxlaw-2836	150	13	_	_	PUNCT
taxlaw-2836	150	14	calculator.htm	calculator.htm	X
taxlaw-2836	151	1	[	[	X
taxlaw-2836	151	2	http://perma.cc/r9wb-asnc	http://perma.cc/r9wb-asnc	NOUN
taxlaw-2836	151	3	]	]	X
taxlaw-2836	151	4	(	(	PUNCT
taxlaw-2836	151	5	used	use	VERB
taxlaw-2836	151	6	to	to	PART
taxlaw-2836	151	7	adjust	adjust	VERB
taxlaw-2836	151	8	1995	1995	NUM
taxlaw-2836	151	9	figures	figure	NOUN
taxlaw-2836	151	10	to	to	ADP
taxlaw-2836	151	11	2011	2011	NUM
taxlaw-2836	151	12	dollars	dollar	NOUN
taxlaw-2836	151	13	)	)	PUNCT
taxlaw-2836	151	14	;	;	PUNCT
taxlaw-2836	151	15	supra	supra	PROPN
taxlaw-2836	151	16	notes	note	VERB
taxlaw-2836	151	17	10	10	NUM
taxlaw-2836	151	18	,	,	PUNCT
taxlaw-2836	151	19	12	12	NUM
taxlaw-2836	151	20	and	and	CCONJ
taxlaw-2836	151	21	accompanying	accompany	VERB
taxlaw-2836	151	22	text	text	NOUN
taxlaw-2836	151	23	.	.	PUNCT
taxlaw-2836	152	1	31	31	NUM
taxlaw-2836	152	2	see	see	VERB
taxlaw-2836	152	3	infra	infra	NOUN
taxlaw-2836	152	4	notes	note	VERB
taxlaw-2836	152	5	48	48	NUM
taxlaw-2836	152	6	-	-	SYM
taxlaw-2836	152	7	50	50	NUM
taxlaw-2836	152	8	,	,	PUNCT
taxlaw-2836	152	9	60	60	NUM
taxlaw-2836	152	10	-	-	SYM
taxlaw-2836	152	11	62	62	NUM
taxlaw-2836	152	12	and	and	CCONJ
taxlaw-2836	152	13	accompanying	accompany	VERB
taxlaw-2836	152	14	text	text	NOUN
taxlaw-2836	152	15	.	.	PUNCT
taxlaw-2836	153	1	88	88	NUM
taxlaw-2836	153	2	columbia	columbia	PROPN
taxlaw-2836	153	3	journal	journal	PROPN
taxlaw-2836	153	4	of	of	ADP
taxlaw-2836	153	5	tax	tax	NOUN
taxlaw-2836	153	6	law	law	NOUN
taxlaw-2836	154	1	[	[	X
taxlaw-2836	154	2	vol.7:80	vol.7:80	NOUN
taxlaw-2836	154	3	with	with	ADP
taxlaw-2836	154	4	exempt	exempt	ADJ
taxlaw-2836	154	5	organizations	organization	NOUN
taxlaw-2836	154	6	matters	matter	NOUN
taxlaw-2836	154	7	;	;	PUNCT
taxlaw-2836	154	8	and	and	CCONJ
taxlaw-2836	154	9	attorneys	attorney	NOUN
taxlaw-2836	154	10	within	within	ADP
taxlaw-2836	154	11	the	the	DET
taxlaw-2836	154	12	department	department	PROPN
taxlaw-2836	154	13	of	of	ADP
taxlaw-2836	154	14	justice	justice	PROPN
taxlaw-2836	154	15	’s	’s	PART
taxlaw-2836	154	16	tax	tax	NOUN
taxlaw-2836	154	17	division	division	NOUN
taxlaw-2836	154	18	who	who	PRON
taxlaw-2836	154	19	litigate	litigate	VERB
taxlaw-2836	154	20	certain	certain	ADJ
taxlaw-2836	154	21	disputes	dispute	NOUN
taxlaw-2836	154	22	with	with	ADP
taxlaw-2836	154	23	exempt	exempt	ADJ
taxlaw-2836	154	24	organizations.32	organizations.32	ADJ
taxlaw-2836	154	25	information	information	NOUN
taxlaw-2836	154	26	regarding	regard	VERB
taxlaw-2836	154	27	how	how	SCONJ
taxlaw-2836	154	28	the	the	DET
taxlaw-2836	154	29	availability	availability	NOUN
taxlaw-2836	154	30	of	of	ADP
taxlaw-2836	154	31	these	these	DET
taxlaw-2836	154	32	other	other	ADJ
taxlaw-2836	154	33	supports	support	NOUN
taxlaw-2836	154	34	has	have	AUX
taxlaw-2836	154	35	varied	vary	VERB
taxlaw-2836	154	36	over	over	ADP
taxlaw-2836	154	37	time	time	NOUN
taxlaw-2836	154	38	is	be	AUX
taxlaw-2836	154	39	not	not	PART
taxlaw-2836	154	40	readily	readily	ADV
taxlaw-2836	154	41	available	available	ADJ
taxlaw-2836	154	42	,	,	PUNCT
taxlaw-2836	154	43	however	however	ADV
taxlaw-2836	154	44	.	.	PUNCT
taxlaw-2836	155	1	b.	b.	PROPN
taxlaw-2836	155	2	applications	application	NOUN
taxlaw-2836	155	3	for	for	ADP
taxlaw-2836	155	4	recognition	recognition	NOUN
taxlaw-2836	155	5	of	of	ADP
taxlaw-2836	155	6	exemption	exemption	NOUN
taxlaw-2836	155	7	for	for	ADP
taxlaw-2836	155	8	fiscal	fiscal	ADJ
taxlaw-2836	155	9	year	year	NOUN
taxlaw-2836	155	10	1970	1970	NUM
taxlaw-2836	155	11	,	,	PUNCT
taxlaw-2836	155	12	the	the	DET
taxlaw-2836	155	13	irs	irs	PROPN
taxlaw-2836	155	14	reported	report	VERB
taxlaw-2836	155	15	receiving	receive	VERB
taxlaw-2836	155	16	23,349	23,349	NUM
taxlaw-2836	155	17	applications	application	NOUN
taxlaw-2836	155	18	and	and	CCONJ
taxlaw-2836	155	19	issuing	issue	VERB
taxlaw-2836	155	20	17,367	17,367	NUM
taxlaw-2836	155	21	determination	determination	NOUN
taxlaw-2836	155	22	letters	letter	NOUN
taxlaw-2836	155	23	,	,	PUNCT
taxlaw-2836	155	24	representing	represent	VERB
taxlaw-2836	155	25	a	a	DET
taxlaw-2836	155	26	steady	steady	ADJ
taxlaw-2836	155	27	increase	increase	NOUN
taxlaw-2836	155	28	in	in	ADP
taxlaw-2836	155	29	both	both	DET
taxlaw-2836	155	30	applications	application	NOUN
taxlaw-2836	155	31	and	and	CCONJ
taxlaw-2836	155	32	determination	determination	NOUN
taxlaw-2836	155	33	letters	letter	NOUN
taxlaw-2836	155	34	from	from	ADP
taxlaw-2836	155	35	the	the	DET
taxlaw-2836	155	36	comparable	comparable	ADJ
taxlaw-2836	155	37	figures	figure	NOUN
taxlaw-2836	155	38	four	four	NUM
taxlaw-2836	155	39	years	year	NOUN
taxlaw-2836	155	40	earlier	early	ADV
taxlaw-2836	155	41	(	(	PUNCT
taxlaw-2836	155	42	17,361	17,361	NUM
taxlaw-2836	155	43	and	and	CCONJ
taxlaw-2836	155	44	14,394	14,394	NUM
taxlaw-2836	155	45	,	,	PUNCT
taxlaw-2836	155	46	respectively	respectively	ADV
taxlaw-2836	155	47	)	)	PUNCT
taxlaw-2836	155	48	.	.	PUNCT
taxlaw-2836	156	1	33	33	NUM
taxlaw-2836	156	2	for	for	ADP
taxlaw-2836	156	3	fiscal	fiscal	ADJ
taxlaw-2836	156	4	year	year	NOUN
taxlaw-2836	156	5	1980	1980	NUM
taxlaw-2836	156	6	the	the	DET
taxlaw-2836	156	7	irs	irs	PROPN
taxlaw-2836	156	8	reported	report	VERB
taxlaw-2836	156	9	having	having	AUX
taxlaw-2836	156	10	processed	process	VERB
taxlaw-2836	156	11	49,534	49,534	NUM
taxlaw-2836	156	12	applications	application	NOUN
taxlaw-2836	156	13	,	,	PUNCT
taxlaw-2836	156	14	with	with	ADP
taxlaw-2836	156	15	36,980	36,980	NUM
taxlaw-2836	156	16	approved	approve	VERB
taxlaw-2836	156	17	,	,	PUNCT
taxlaw-2836	156	18	1,914	1,914	NUM
taxlaw-2836	156	19	denied	deny	VERB
taxlaw-2836	156	20	,	,	PUNCT
taxlaw-2836	156	21	and	and	CCONJ
taxlaw-2836	156	22	10,640	10,640	NUM
taxlaw-2836	156	23	withdrawn	withdraw	VERB
taxlaw-2836	156	24	or	or	CCONJ
taxlaw-2836	156	25	otherwise	otherwise	ADV
taxlaw-2836	156	26	disposed	dispose	VERB
taxlaw-2836	156	27	of	of	ADP
taxlaw-2836	156	28	without	without	ADP
taxlaw-2836	156	29	a	a	DET
taxlaw-2836	156	30	determination	determination	NOUN
taxlaw-2836	156	31	.	.	PUNCT
taxlaw-2836	157	1	34	34	NUM
taxlaw-2836	158	1	the	the	DET
taxlaw-2836	158	2	following	follow	VERB
taxlaw-2836	158	3	table	table	NOUN
taxlaw-2836	158	4	shows	show	VERB
taxlaw-2836	158	5	more	more	ADV
taxlaw-2836	158	6	detailed	detailed	ADJ
taxlaw-2836	158	7	information	information	NOUN
taxlaw-2836	158	8	that	that	PRON
taxlaw-2836	158	9	the	the	DET
taxlaw-2836	158	10	irs	irs	PROPN
taxlaw-2836	158	11	has	have	AUX
taxlaw-2836	158	12	made	make	VERB
taxlaw-2836	158	13	available	available	ADJ
taxlaw-2836	158	14	in	in	ADP
taxlaw-2836	158	15	recent	recent	ADJ
taxlaw-2836	158	16	years	year	NOUN
taxlaw-2836	158	17	regarding	regard	VERB
taxlaw-2836	158	18	the	the	DET
taxlaw-2836	158	19	applications	application	NOUN
taxlaw-2836	158	20	that	that	PRON
taxlaw-2836	158	21	it	it	PRON
taxlaw-2836	158	22	closed	close	VERB
taxlaw-2836	158	23	.	.	PUNCT
taxlaw-2836	159	1	table	table	NOUN
taxlaw-2836	159	2	4	4	NUM
taxlaw-2836	159	3	:	:	PUNCT
taxlaw-2836	159	4	applications	application	NOUN
taxlaw-2836	159	5	closed35	closed35	X
taxlaw-2836	159	6	fiscal	fiscal	ADJ
taxlaw-2836	159	7	year	year	NOUN
taxlaw-2836	159	8	charitable	charitable	ADJ
taxlaw-2836	159	9	(	(	PUNCT
taxlaw-2836	159	10	501(c)(3	501(c)(3	NUM
taxlaw-2836	159	11	)	)	PUNCT
taxlaw-2836	159	12	)	)	PUNCT
taxlaw-2836	160	1	other	other	ADJ
taxlaw-2836	160	2	501(c	501(c	PROPN
taxlaw-2836	160	3	)	)	PUNCT
taxlaw-2836	160	4	total	total	NOUN
taxlaw-2836	160	5	approved	approve	VERB
taxlaw-2836	160	6	denied	deny	VERB
taxlaw-2836	160	7	other	other	ADJ
taxlaw-2836	160	8	total	total	NOUN
taxlaw-2836	160	9	approved	approve	VERB
taxlaw-2836	160	10	denied	deny	VERB
taxlaw-2836	160	11	other	other	ADJ
taxlaw-2836	160	12	1995	1995	NUM
taxlaw-2836	160	13	56,408	56,408	NUM
taxlaw-2836	160	14	42,324	42,324	NUM
taxlaw-2836	160	15	377	377	NUM
taxlaw-2836	160	16	13,707	13,707	NUM
taxlaw-2836	160	17	10,866	10,866	NUM
taxlaw-2836	160	18	8,289	8,289	NUM
taxlaw-2836	160	19	242	242	NUM
taxlaw-2836	160	20	2,355	2,355	NUM
taxlaw-2836	160	21	2000	2000	NUM
taxlaw-2836	160	22	74,534	74,534	NUM
taxlaw-2836	160	23	61,005	61,005	NUM
taxlaw-2836	160	24	456	456	NUM
taxlaw-2836	160	25	13,073	13,073	NUM
taxlaw-2836	160	26	8,120	8,120	NUM
taxlaw-2836	160	27	6,229	6,229	NUM
taxlaw-2836	160	28	26	26	NUM
taxlaw-2836	160	29	1,865	1,865	NUM
taxlaw-2836	160	30	2005	2005	NUM
taxlaw-2836	160	31	77,539	77,539	NUM
taxlaw-2836	160	32	63,402	63,402	NUM
taxlaw-2836	160	33	765	765	NUM
taxlaw-2836	160	34	13,372	13,372	NUM
taxlaw-2836	160	35	6,029	6,029	NUM
taxlaw-2836	160	36	4,801	4,801	NUM
taxlaw-2836	160	37	16	16	NUM
taxlaw-2836	160	38	1,212	1,212	NUM
taxlaw-2836	160	39	2010	2010	NUM
taxlaw-2836	160	40	59,945	59,945	NUM
taxlaw-2836	160	41	48,934	48,934	NUM
taxlaw-2836	160	42	500	500	NUM
taxlaw-2836	160	43	10,511	10,511	NUM
taxlaw-2836	160	44	5,600	5,600	NUM
taxlaw-2836	160	45	4,726	4,726	NUM
taxlaw-2836	160	46	13	13	NUM
taxlaw-2836	160	47	628	628	NUM
taxlaw-2836	160	48	2011	2011	NUM
taxlaw-2836	160	49	55,319	55,319	NUM
taxlaw-2836	160	50	49,677	49,677	NUM
taxlaw-2836	160	51	205	205	NUM
taxlaw-2836	160	52	5,437	5,437	NUM
taxlaw-2836	160	53	5,656	5,656	NUM
taxlaw-2836	160	54	5,016	5,016	NUM
taxlaw-2836	160	55	10	10	NUM
taxlaw-2836	160	56	609	609	NUM
taxlaw-2836	160	57	2012	2012	NUM
taxlaw-2836	160	58	51,748	51,748	NUM
taxlaw-2836	160	59	45,029	45,029	NUM
taxlaw-2836	160	60	123	123	NUM
taxlaw-2836	160	61	6,596	6,596	NUM
taxlaw-2836	160	62	9,027	9,027	NUM
taxlaw-2836	160	63	7,547	7,547	NUM
taxlaw-2836	160	64	20	20	NUM
taxlaw-2836	160	65	1,127	1,127	NUM
taxlaw-2836	160	66	2013	2013	NUM
taxlaw-2836	160	67	45,289	45,289	NUM
taxlaw-2836	160	68	37,946	37,946	NUM
taxlaw-2836	160	69	79	79	NUM
taxlaw-2836	160	70	7,264	7,264	NUM
taxlaw-2836	160	71	7,750	7,750	NUM
taxlaw-2836	160	72	6,162	6,162	NUM
taxlaw-2836	160	73	9	9	NUM
taxlaw-2836	160	74	1,116	1,116	NUM
taxlaw-2836	160	75	2014	2014	NUM
taxlaw-2836	160	76	100,032	100,032	NUM
taxlaw-2836	160	77	94,365	94,365	NUM
taxlaw-2836	160	78	67	67	NUM
taxlaw-2836	160	79	5,600	5,600	NUM
taxlaw-2836	160	80	17,493	17,493	NUM
taxlaw-2836	160	81	16,289	16,289	NUM
taxlaw-2836	160	82	22	22	NUM
taxlaw-2836	160	83	1,182	1,182	NUM
taxlaw-2836	160	84	other	other	ADJ
taxlaw-2836	160	85	resolutions	resolution	NOUN
taxlaw-2836	160	86	include	include	VERB
taxlaw-2836	160	87	applications	application	NOUN
taxlaw-2836	160	88	withdrawn	withdraw	VERB
taxlaw-2836	160	89	by	by	ADP
taxlaw-2836	160	90	the	the	DET
taxlaw-2836	160	91	organization	organization	NOUN
taxlaw-2836	160	92	,	,	PUNCT
taxlaw-2836	160	93	applications	application	NOUN
taxlaw-2836	160	94	that	that	PRON
taxlaw-2836	160	95	did	do	AUX
taxlaw-2836	160	96	not	not	PART
taxlaw-2836	160	97	provide	provide	VERB
taxlaw-2836	160	98	required	required	ADJ
taxlaw-2836	160	99	information	information	NOUN
taxlaw-2836	160	100	or	or	CCONJ
taxlaw-2836	160	101	were	be	AUX
taxlaw-2836	160	102	otherwise	otherwise	ADV
taxlaw-2836	160	103	incomplete	incomplete	ADJ
taxlaw-2836	160	104	,	,	PUNCT
taxlaw-2836	160	105	or	or	CCONJ
taxlaw-2836	160	106	applications	application	NOUN
taxlaw-2836	160	107	on	on	ADP
taxlaw-2836	160	108	32	32	NUM
taxlaw-2836	160	109	see	see	VERB
taxlaw-2836	160	110	irs	irs	PROPN
taxlaw-2836	160	111	,	,	PUNCT
taxlaw-2836	160	112	today	today	NOUN
taxlaw-2836	160	113	’s	’s	PART
taxlaw-2836	160	114	irs	irs	PROPN
taxlaw-2836	160	115	organization	organization	NOUN
taxlaw-2836	160	116	,	,	PUNCT
taxlaw-2836	160	117	http://www.irs.gov/uac/today’s-irs-organization	http://www.irs.gov/uac/today’s-irs-organization	NOUN
taxlaw-2836	161	1	[	[	X
taxlaw-2836	161	2	http://	http://	PROPN
taxlaw-2836	161	3	perma.cc/4vmw-pg5	perma.cc/4vmw-pg5	NOUN
taxlaw-2836	161	4	m	m	PROPN
taxlaw-2836	161	5	]	]	X
taxlaw-2836	161	6	;	;	PUNCT
taxlaw-2836	161	7	u.s	u.s	PROPN
taxlaw-2836	161	8	.	.	PROPN
taxlaw-2836	161	9	department	department	PROPN
taxlaw-2836	161	10	of	of	ADP
taxlaw-2836	161	11	the	the	DET
taxlaw-2836	161	12	treasury	treasury	NOUN
taxlaw-2836	161	13	,	,	PUNCT
taxlaw-2836	161	14	tax	tax	NOUN
taxlaw-2836	161	15	policy	policy	NOUN
taxlaw-2836	161	16	,	,	PUNCT
taxlaw-2836	161	17	http://www.treasury.gov/about	http://www.treasury.gov/about	X
taxlaw-2836	161	18	/organizational	/organizational	ADJ
taxlaw-2836	161	19	-	-	PUNCT
taxlaw-2836	161	20	structure	structure	NOUN
taxlaw-2836	161	21	/	/	SYM
taxlaw-2836	161	22	offices	office	NOUN
taxlaw-2836	161	23	/	/	SYM
taxlaw-2836	161	24	pages	page	NOUN
taxlaw-2836	161	25	/	/	SYM
taxlaw-2836	161	26	tax	tax	NOUN
taxlaw-2836	161	27	-	-	PUNCT
taxlaw-2836	161	28	policy.aspx	policy.aspx	NOUN
taxlaw-2836	161	29	[	[	X
taxlaw-2836	161	30	http://perma.cc/7kd4-3vnm	http://perma.cc/7kd4-3vnm	X
taxlaw-2836	161	31	]	]	X
taxlaw-2836	161	32	;	;	PUNCT
taxlaw-2836	161	33	u.s	u.s	PROPN
taxlaw-2836	161	34	.	.	PROPN
taxlaw-2836	161	35	department	department	PROPN
taxlaw-2836	161	36	of	of	ADP
taxlaw-2836	161	37	justice	justice	PROPN
taxlaw-2836	161	38	,	,	PUNCT
taxlaw-2836	161	39	tax	tax	NOUN
taxlaw-2836	161	40	division	division	NOUN
taxlaw-2836	161	41	,	,	PUNCT
taxlaw-2836	161	42	http://www.justice.gov/tax	http://www.justice.gov/tax	PROPN
taxlaw-2836	162	1	[	[	X
taxlaw-2836	162	2	http://perma.cc/x699-hn6v	http://perma.cc/x699-hn6v	NOUN
taxlaw-2836	162	3	]	]	X
taxlaw-2836	162	4	.	.	PUNCT
taxlaw-2836	163	1	33	33	NUM
taxlaw-2836	163	2	comm’r	comm’r	NOUN
taxlaw-2836	163	3	of	of	ADP
taxlaw-2836	163	4	internal	internal	ADJ
taxlaw-2836	163	5	revenue	revenue	NOUN
taxlaw-2836	163	6	,	,	PUNCT
taxlaw-2836	163	7	1970	1970	NUM
taxlaw-2836	163	8	ann	ann	PROPN
taxlaw-2836	163	9	.	.	PUNCT
taxlaw-2836	163	10	rep	rep	PROPN
taxlaw-2836	163	11	.	.	PROPN
taxlaw-2836	163	12	26	26	NUM
taxlaw-2836	163	13	.	.	PUNCT
taxlaw-2836	164	1	34	34	NUM
taxlaw-2836	164	2	irs	irs	PROPN
taxlaw-2836	164	3	1980	1980	NUM
taxlaw-2836	164	4	annual	annual	ADJ
taxlaw-2836	164	5	report	report	NOUN
taxlaw-2836	164	6	76	76	NUM
taxlaw-2836	164	7	.	.	PUNCT
taxlaw-2836	164	8	35	35	NUM
taxlaw-2836	164	9	see	see	VERB
taxlaw-2836	164	10	irs	irs	PROPN
taxlaw-2836	164	11	data	data	NOUN
taxlaw-2836	164	12	book	book	NOUN
taxlaw-2836	164	13	1995	1995	NUM
taxlaw-2836	164	14	,	,	PUNCT
taxlaw-2836	164	15	at	at	ADP
taxlaw-2836	164	16	25	25	NUM
taxlaw-2836	164	17	;	;	PUNCT
taxlaw-2836	164	18	irs	irs	PROPN
taxlaw-2836	164	19	data	data	NOUN
taxlaw-2836	164	20	book	book	NOUN
taxlaw-2836	164	21	2000	2000	NUM
taxlaw-2836	164	22	,	,	PUNCT
taxlaw-2836	164	23	at	at	ADP
taxlaw-2836	164	24	23	23	NUM
taxlaw-2836	164	25	;	;	PUNCT
taxlaw-2836	164	26	irs	irs	PROPN
taxlaw-2836	164	27	data	data	NOUN
taxlaw-2836	164	28	book	book	NOUN
taxlaw-2836	164	29	2005	2005	NUM
taxlaw-2836	164	30	,	,	PUNCT
taxlaw-2836	164	31	at	at	ADP
taxlaw-2836	164	32	39	39	NUM
taxlaw-2836	164	33	;	;	PUNCT
taxlaw-2836	164	34	irs	irs	PROPN
taxlaw-2836	164	35	data	data	NOUN
taxlaw-2836	164	36	book	book	NOUN
taxlaw-2836	164	37	2010	2010	NUM
taxlaw-2836	164	38	,	,	PUNCT
taxlaw-2836	164	39	at	at	ADP
taxlaw-2836	164	40	55	55	NUM
taxlaw-2836	164	41	;	;	PUNCT
taxlaw-2836	164	42	irs	irs	PROPN
taxlaw-2836	164	43	data	data	NOUN
taxlaw-2836	164	44	book	book	NOUN
taxlaw-2836	164	45	2011	2011	NUM
taxlaw-2836	164	46	,	,	PUNCT
taxlaw-2836	164	47	at	at	ADP
taxlaw-2836	164	48	55	55	NUM
taxlaw-2836	164	49	;	;	PUNCT
taxlaw-2836	164	50	irs	irs	PROPN
taxlaw-2836	164	51	data	data	NOUN
taxlaw-2836	164	52	book	book	NOUN
taxlaw-2836	164	53	2012	2012	NUM
taxlaw-2836	164	54	,	,	PUNCT
taxlaw-2836	164	55	at	at	ADP
taxlaw-2836	164	56	55	55	NUM
taxlaw-2836	164	57	;	;	PUNCT
taxlaw-2836	164	58	irs	irs	PROPN
taxlaw-2836	164	59	data	data	NOUN
taxlaw-2836	164	60	book	book	NOUN
taxlaw-2836	164	61	2013	2013	NUM
taxlaw-2836	164	62	,	,	PUNCT
taxlaw-2836	164	63	at	at	ADP
taxlaw-2836	164	64	55	55	NUM
taxlaw-2836	164	65	;	;	PUNCT
taxlaw-2836	164	66	irs	irs	PROPN
taxlaw-2836	164	67	data	data	NOUN
taxlaw-2836	164	68	book	book	NOUN
taxlaw-2836	164	69	2014	2014	NUM
taxlaw-2836	164	70	,	,	PUNCT
taxlaw-2836	164	71	at	at	ADP
taxlaw-2836	164	72	57	57	NUM
taxlaw-2836	164	73	.	.	NOUN
taxlaw-2836	164	74	2016	2016	NUM
taxlaw-2836	164	75	]	]	PUNCT
taxlaw-2836	164	76	“	"	PUNCT
taxlaw-2836	164	77	the	the	DET
taxlaw-2836	164	78	better	well	ADJ
taxlaw-2836	164	79	part	part	NOUN
taxlaw-2836	164	80	of	of	ADP
taxlaw-2836	164	81	valour	valour	NOUN
taxlaw-2836	164	82	is	be	AUX
taxlaw-2836	164	83	discretion	discretion	NOUN
taxlaw-2836	164	84	”	"	PUNCT
taxlaw-2836	164	85	89	89	NUM
taxlaw-2836	164	86	which	which	PRON
taxlaw-2836	164	87	the	the	DET
taxlaw-2836	164	88	irs	irs	PROPN
taxlaw-2836	164	89	refused	refuse	VERB
taxlaw-2836	164	90	to	to	PART
taxlaw-2836	164	91	rule.36	rule.36	NOUN
taxlaw-2836	164	92	data	datum	NOUN
taxlaw-2836	164	93	from	from	ADP
taxlaw-2836	164	94	the	the	DET
taxlaw-2836	164	95	1990s	1990	NOUN
taxlaw-2836	164	96	indicates	indicate	VERB
taxlaw-2836	164	97	that	that	SCONJ
taxlaw-2836	164	98	during	during	ADP
taxlaw-2836	164	99	the	the	DET
taxlaw-2836	164	100	decade	decade	NOUN
taxlaw-2836	164	101	more	more	ADJ
taxlaw-2836	164	102	than	than	ADP
taxlaw-2836	164	103	two	two	NUM
taxlaw-2836	164	104	-	-	PUNCT
taxlaw-2836	164	105	thirds	third	NOUN
taxlaw-2836	164	106	of	of	ADP
taxlaw-2836	164	107	other	other	ADJ
taxlaw-2836	164	108	resolutions	resolution	NOUN
taxlaw-2836	164	109	were	be	AUX
taxlaw-2836	164	110	for	for	ADP
taxlaw-2836	164	111	failure	failure	NOUN
taxlaw-2836	164	112	to	to	PART
taxlaw-2836	164	113	establish	establish	VERB
taxlaw-2836	164	114	exemption.37	exemption.37	NOUN
taxlaw-2836	164	115	the	the	DET
taxlaw-2836	164	116	irs	irs	PROPN
taxlaw-2836	164	117	does	do	AUX
taxlaw-2836	164	118	not	not	PART
taxlaw-2836	164	119	generally	generally	ADV
taxlaw-2836	164	120	release	release	VERB
taxlaw-2836	164	121	the	the	DET
taxlaw-2836	164	122	number	number	NOUN
taxlaw-2836	164	123	of	of	ADP
taxlaw-2836	164	124	applications	application	NOUN
taxlaw-2836	164	125	it	it	PRON
taxlaw-2836	164	126	receives	receive	VERB
taxlaw-2836	164	127	each	each	DET
taxlaw-2836	164	128	fiscal	fiscal	ADJ
taxlaw-2836	164	129	year	year	NOUN
taxlaw-2836	164	130	.	.	PUNCT
taxlaw-2836	165	1	in	in	ADP
taxlaw-2836	165	2	2012	2012	NUM
taxlaw-2836	165	3	congressional	congressional	ADJ
taxlaw-2836	165	4	testimony	testimony	NOUN
taxlaw-2836	165	5	,	,	PUNCT
taxlaw-2836	165	6	however	however	ADV
taxlaw-2836	165	7	,	,	PUNCT
taxlaw-2836	165	8	a	a	DET
taxlaw-2836	165	9	senior	senior	ADJ
taxlaw-2836	165	10	irs	irs	PROPN
taxlaw-2836	165	11	official	official	NOUN
taxlaw-2836	165	12	reported	report	VERB
taxlaw-2836	165	13	that	that	SCONJ
taxlaw-2836	165	14	the	the	DET
taxlaw-2836	165	15	irs	irs	PROPN
taxlaw-2836	165	16	receives	receive	VERB
taxlaw-2836	165	17	approximately	approximately	ADV
taxlaw-2836	165	18	60,000	60,000	NUM
taxlaw-2836	165	19	applications	application	NOUN
taxlaw-2836	165	20	annually	annually	ADV
taxlaw-2836	165	21	,	,	PUNCT
taxlaw-2836	165	22	of	of	ADP
taxlaw-2836	165	23	which	which	PRON
taxlaw-2836	165	24	more	more	ADJ
taxlaw-2836	165	25	than	than	ADP
taxlaw-2836	165	26	50,000	50,000	NUM
taxlaw-2836	165	27	are	be	AUX
taxlaw-2836	165	28	for	for	ADP
taxlaw-2836	165	29	exemption	exemption	NOUN
taxlaw-2836	165	30	under	under	ADP
taxlaw-2836	165	31	i.r.c	i.r.c	NOUN
taxlaw-2836	165	32	.	.	PUNCT
taxlaw-2836	166	1	§	§	PROPN
taxlaw-2836	166	2	501(c)(3).38	501(c)(3).38	PROPN
taxlaw-2836	166	3	this	this	DET
taxlaw-2836	166	4	latter	latter	ADJ
taxlaw-2836	166	5	figure	figure	NOUN
taxlaw-2836	166	6	is	be	AUX
taxlaw-2836	166	7	similar	similar	ADJ
taxlaw-2836	166	8	to	to	ADP
taxlaw-2836	166	9	an	an	DET
taxlaw-2836	166	10	urban	urban	PROPN
taxlaw-2836	166	11	institute	institute	NOUN
taxlaw-2836	166	12	estimate	estimate	NOUN
taxlaw-2836	166	13	of	of	ADP
taxlaw-2836	166	14	i.r.c	i.r.c	NOUN
taxlaw-2836	166	15	.	.	PUNCT
taxlaw-2836	167	1	§	§	PROPN
taxlaw-2836	167	2	501(c)(3	501(c)(3	NUM
taxlaw-2836	167	3	)	)	PUNCT
taxlaw-2836	167	4	applications	application	NOUN
taxlaw-2836	167	5	for	for	ADP
taxlaw-2836	167	6	the	the	DET
taxlaw-2836	167	7	period	period	NOUN
taxlaw-2836	167	8	from	from	ADP
taxlaw-2836	167	9	2001	2001	NUM
taxlaw-2836	167	10	through	through	ADP
taxlaw-2836	167	11	2011	2011	NUM
taxlaw-2836	167	12	of	of	ADP
taxlaw-2836	167	13	between	between	ADP
taxlaw-2836	167	14	approximately	approximately	ADV
taxlaw-2836	167	15	45,000	45,000	NUM
taxlaw-2836	167	16	to	to	PART
taxlaw-2836	167	17	slightly	slightly	ADV
taxlaw-2836	167	18	over	over	ADP
taxlaw-2836	167	19	50,000	50,000	NUM
taxlaw-2836	167	20	per	per	ADP
taxlaw-2836	167	21	year.39	year.39	NOUN
taxlaw-2836	167	22	the	the	DET
taxlaw-2836	167	23	reason	reason	NOUN
taxlaw-2836	167	24	why	why	SCONJ
taxlaw-2836	167	25	the	the	DET
taxlaw-2836	167	26	number	number	NOUN
taxlaw-2836	167	27	of	of	ADP
taxlaw-2836	167	28	closed	closed	ADJ
taxlaw-2836	167	29	i.r.c	i.r.c	NOUN
taxlaw-2836	167	30	.	.	PUNCT
taxlaw-2836	168	1	§	§	PROPN
taxlaw-2836	168	2	501(c)(3	501(c)(3	NUM
taxlaw-2836	168	3	)	)	PUNCT
taxlaw-2836	168	4	applications	application	NOUN
taxlaw-2836	168	5	is	be	AUX
taxlaw-2836	168	6	so	so	ADV
taxlaw-2836	168	7	much	much	ADV
taxlaw-2836	168	8	higher	high	ADJ
taxlaw-2836	168	9	than	than	ADP
taxlaw-2836	168	10	that	that	DET
taxlaw-2836	168	11	figure	figure	NOUN
taxlaw-2836	168	12	in	in	ADP
taxlaw-2836	168	13	2000	2000	NUM
taxlaw-2836	168	14	and	and	CCONJ
taxlaw-2836	168	15	2005	2005	NUM
taxlaw-2836	168	16	is	be	AUX
taxlaw-2836	168	17	apparently	apparently	ADV
taxlaw-2836	168	18	because	because	SCONJ
taxlaw-2836	168	19	before	before	ADP
taxlaw-2836	168	20	2009	2009	NUM
taxlaw-2836	168	21	the	the	DET
taxlaw-2836	168	22	irs	irs	PROPN
taxlaw-2836	168	23	included	include	VERB
taxlaw-2836	168	24	in	in	ADP
taxlaw-2836	168	25	the	the	DET
taxlaw-2836	168	26	closed	close	VERB
taxlaw-2836	168	27	applications	application	NOUN
taxlaw-2836	168	28	figure	figure	VERB
taxlaw-2836	168	29	private	private	ADJ
taxlaw-2836	168	30	foundation	foundation	NOUN
taxlaw-2836	168	31	status	status	NOUN
taxlaw-2836	168	32	rulings	ruling	NOUN
taxlaw-2836	168	33	that	that	SCONJ
taxlaw-2836	168	34	many	many	ADJ
taxlaw-2836	168	35	applicants	applicant	NOUN
taxlaw-2836	168	36	routinely	routinely	ADV
taxlaw-2836	168	37	received	receive	VERB
taxlaw-2836	168	38	five	five	NUM
taxlaw-2836	168	39	years	year	NOUN
taxlaw-2836	168	40	after	after	ADP
taxlaw-2836	168	41	their	their	PRON
taxlaw-2836	168	42	initial	initial	ADJ
taxlaw-2836	168	43	application	application	NOUN
taxlaw-2836	168	44	;	;	PUNCT
taxlaw-2836	168	45	these	these	DET
taxlaw-2836	168	46	closed	close	VERB
taxlaw-2836	168	47	“	"	PUNCT
taxlaw-2836	168	48	foundation	foundation	NOUN
taxlaw-2836	168	49	follow	follow	NOUN
taxlaw-2836	168	50	-	-	PUNCT
taxlaw-2836	168	51	up	up	ADP
taxlaw-2836	168	52	cases	case	NOUN
taxlaw-2836	168	53	”	"	PUNCT
taxlaw-2836	168	54	averaged	average	VERB
taxlaw-2836	168	55	over	over	ADP
taxlaw-2836	168	56	19,000	19,000	NUM
taxlaw-2836	168	57	annually	annually	ADV
taxlaw-2836	168	58	from	from	ADP
taxlaw-2836	168	59	2001	2001	NUM
taxlaw-2836	168	60	to	to	ADP
taxlaw-2836	168	61	2008.40	2008.40	NUM
taxlaw-2836	168	62	closed	closed	ADJ
taxlaw-2836	168	63	cases	case	NOUN
taxlaw-2836	168	64	also	also	ADV
taxlaw-2836	168	65	reflect	reflect	VERB
taxlaw-2836	168	66	some	some	DET
taxlaw-2836	168	67	other	other	ADJ
taxlaw-2836	168	68	types	type	NOUN
taxlaw-2836	168	69	of	of	ADP
taxlaw-2836	168	70	determinations	determination	NOUN
taxlaw-2836	168	71	,	,	PUNCT
taxlaw-2836	168	72	but	but	CCONJ
taxlaw-2836	168	73	based	base	VERB
taxlaw-2836	168	74	on	on	ADP
taxlaw-2836	168	75	the	the	DET
taxlaw-2836	168	76	apparent	apparent	ADJ
taxlaw-2836	168	77	number	number	NOUN
taxlaw-2836	168	78	of	of	ADP
taxlaw-2836	168	79	applications	application	NOUN
taxlaw-2836	168	80	those	those	DET
taxlaw-2836	168	81	other	other	ADJ
taxlaw-2836	168	82	determinations	determination	NOUN
taxlaw-2836	168	83	are	be	AUX
taxlaw-2836	168	84	probably	probably	ADV
taxlaw-2836	168	85	relatively	relatively	ADV
taxlaw-2836	168	86	rare.41	rare.41	ADV
taxlaw-2836	168	87	in	in	ADP
taxlaw-2836	168	88	recent	recent	ADJ
taxlaw-2836	168	89	years	year	NOUN
taxlaw-2836	168	90	,	,	PUNCT
taxlaw-2836	168	91	however	however	ADV
taxlaw-2836	168	92	,	,	PUNCT
taxlaw-2836	168	93	the	the	DET
taxlaw-2836	168	94	irs	irs	PROPN
taxlaw-2836	168	95	has	have	AUX
taxlaw-2836	168	96	seen	see	VERB
taxlaw-2836	168	97	a	a	DET
taxlaw-2836	168	98	sharp	sharp	ADJ
taxlaw-2836	168	99	increase	increase	NOUN
taxlaw-2836	168	100	in	in	ADP
taxlaw-2836	168	101	applications	application	NOUN
taxlaw-2836	168	102	due	due	ADP
taxlaw-2836	168	103	to	to	ADP
taxlaw-2836	168	104	organizations	organization	NOUN
taxlaw-2836	168	105	seeking	seek	VERB
taxlaw-2836	168	106	reinstatement	reinstatement	NOUN
taxlaw-2836	168	107	after	after	SCONJ
taxlaw-2836	168	108	automatic	automatic	ADJ
taxlaw-2836	168	109	revocations	revocation	NOUN
taxlaw-2836	168	110	began	begin	VERB
taxlaw-2836	168	111	in	in	ADP
taxlaw-2836	168	112	2011.42	2011.42	NUM
taxlaw-2836	168	113	when	when	SCONJ
taxlaw-2836	168	114	the	the	DET
taxlaw-2836	168	115	department	department	NOUN
taxlaw-2836	168	116	of	of	ADP
taxlaw-2836	168	117	the	the	DET
taxlaw-2836	168	118	treasury	treasury	NOUN
taxlaw-2836	168	119	submitted	submit	VERB
taxlaw-2836	168	120	the	the	DET
taxlaw-2836	168	121	new	new	ADJ
taxlaw-2836	168	122	form	form	NOUN
taxlaw-2836	168	123	1023	1023	NUM
taxlaw-2836	168	124	-	-	SYM
taxlaw-2836	168	125	ez	ez	NOUN
taxlaw-2836	168	126	and	and	CCONJ
taxlaw-2836	168	127	revised	revise	VERB
taxlaw-2836	168	128	form	form	NOUN
taxlaw-2836	168	129	1023	1023	NUM
taxlaw-2836	168	130	to	to	ADP
taxlaw-2836	168	131	the	the	DET
taxlaw-2836	168	132	office	office	NOUN
taxlaw-2836	168	133	of	of	ADP
taxlaw-2836	168	134	management	management	NOUN
taxlaw-2836	168	135	and	and	CCONJ
taxlaw-2836	168	136	budget	budget	NOUN
taxlaw-2836	168	137	for	for	ADP
taxlaw-2836	168	138	review	review	NOUN
taxlaw-2836	168	139	in	in	ADP
taxlaw-2836	168	140	2014	2014	NUM
taxlaw-2836	168	141	,	,	PUNCT
taxlaw-2836	168	142	it	it	PRON
taxlaw-2836	168	143	stated	state	VERB
taxlaw-2836	168	144	that	that	SCONJ
taxlaw-2836	168	145	annually	annually	ADV
taxlaw-2836	168	146	there	there	PRON
taxlaw-2836	168	147	are	be	VERB
taxlaw-2836	168	148	approximately	approximately	ADV
taxlaw-2836	168	149	80,000	80,000	NUM
taxlaw-2836	168	150	applications	application	NOUN
taxlaw-2836	168	151	for	for	ADP
taxlaw-2836	168	152	recognition	recognition	NOUN
taxlaw-2836	168	153	under	under	ADP
taxlaw-2836	168	154	i.r.c	i.r.c	NOUN
taxlaw-2836	168	155	.	.	PUNCT
taxlaw-2836	169	1	§	§	PROPN
taxlaw-2836	169	2	501(c)(3	501(c)(3	NUM
taxlaw-2836	169	3	)	)	PUNCT
taxlaw-2836	169	4	alone	alone	ADV
taxlaw-2836	169	5	,	,	PUNCT
taxlaw-2836	169	6	which	which	PRON
taxlaw-2836	169	7	presumably	presumably	ADV
taxlaw-2836	169	8	included	include	VERB
taxlaw-2836	169	9	requests	request	NOUN
taxlaw-2836	169	10	for	for	ADP
taxlaw-2836	169	11	reinstatement.43	reinstatement.43	NOUN
taxlaw-2836	169	12	therefore	therefore	ADV
taxlaw-2836	169	13	,	,	PUNCT
taxlaw-2836	169	14	the	the	DET
taxlaw-2836	169	15	decline	decline	NOUN
taxlaw-2836	169	16	in	in	ADP
taxlaw-2836	169	17	the	the	DET
taxlaw-2836	169	18	number	number	NOUN
taxlaw-2836	169	19	of	of	ADP
taxlaw-2836	169	20	applications	application	NOUN
taxlaw-2836	169	21	processed	process	VERB
taxlaw-2836	169	22	from	from	ADP
taxlaw-2836	169	23	2010	2010	NUM
taxlaw-2836	169	24	to	to	ADP
taxlaw-2836	169	25	2013	2013	NUM
taxlaw-2836	169	26	reflects	reflect	VERB
taxlaw-2836	169	27	not	not	PART
taxlaw-2836	169	28	a	a	DET
taxlaw-2836	169	29	reduction	reduction	NOUN
taxlaw-2836	169	30	in	in	ADP
taxlaw-2836	169	31	the	the	DET
taxlaw-2836	169	32	number	number	NOUN
taxlaw-2836	169	33	of	of	ADP
taxlaw-2836	169	34	applications	application	NOUN
taxlaw-2836	169	35	submitted	submit	VERB
taxlaw-2836	169	36	but	but	CCONJ
taxlaw-2836	169	37	rather	rather	ADV
taxlaw-2836	169	38	an	an	DET
taxlaw-2836	169	39	increased	increase	VERB
taxlaw-2836	169	40	backlog	backlog	NOUN
taxlaw-2836	169	41	of	of	ADP
taxlaw-2836	169	42	pending	pende	VERB
taxlaw-2836	169	43	applications	application	NOUN
taxlaw-2836	169	44	,	,	PUNCT
taxlaw-2836	169	45	including	include	VERB
taxlaw-2836	169	46	requests	request	NOUN
taxlaw-2836	169	47	for	for	ADP
taxlaw-2836	169	48	reinstatement.44	reinstatement.44	NOUN
taxlaw-2836	169	49	this	this	DET
taxlaw-2836	169	50	backlog	backlog	NOUN
taxlaw-2836	169	51	reached	reach	VERB
taxlaw-2836	169	52	more	more	ADJ
taxlaw-2836	169	53	than	than	ADP
taxlaw-2836	169	54	60,000	60,000	NUM
taxlaw-2836	169	55	,	,	PUNCT
taxlaw-2836	169	56	which	which	PRON
taxlaw-2836	169	57	at	at	ADP
taxlaw-2836	169	58	the	the	DET
taxlaw-2836	169	59	then	then	ADV
taxlaw-2836	169	60	current	current	ADJ
taxlaw-2836	169	61	processing	processing	NOUN
taxlaw-2836	169	62	pace	pace	NOUN
taxlaw-2836	169	63	would	would	AUX
taxlaw-2836	169	64	have	have	AUX
taxlaw-2836	169	65	taken	take	VERB
taxlaw-2836	169	66	the	the	DET
taxlaw-2836	169	67	irs	irs	PROPN
taxlaw-2836	169	68	more	more	ADJ
taxlaw-2836	169	69	than	than	ADP
taxlaw-2836	169	70	a	a	PRON
taxlaw-2836	169	71	year	year	NOUN
taxlaw-2836	169	72	to	to	PART
taxlaw-2836	169	73	clear.45	clear.45	VERB
taxlaw-2836	169	74	using	use	VERB
taxlaw-2836	169	75	the	the	DET
taxlaw-2836	169	76	streamlined	streamlined	ADJ
taxlaw-2836	169	77	procedures	procedure	NOUN
taxlaw-2836	169	78	and	and	CCONJ
taxlaw-2836	169	79	application	application	NOUN
taxlaw-2836	169	80	form	form	NOUN
taxlaw-2836	169	81	36	36	NUM
taxlaw-2836	169	82	see	see	NOUN
taxlaw-2836	169	83	,	,	PUNCT
taxlaw-2836	169	84	e.g.	e.g.	ADV
taxlaw-2836	169	85	,	,	PUNCT
taxlaw-2836	169	86	irs	irs	PROPN
taxlaw-2836	169	87	data	data	NOUN
taxlaw-2836	169	88	book	book	NOUN
taxlaw-2836	169	89	2014	2014	NUM
taxlaw-2836	169	90	,	,	PUNCT
taxlaw-2836	169	91	at	at	ADP
taxlaw-2836	169	92	57	57	NUM
taxlaw-2836	169	93	n.2	n.2	NOUN
taxlaw-2836	169	94	.	.	PROPN
taxlaw-2836	169	95	37	37	NUM
taxlaw-2836	169	96	see	see	VERB
taxlaw-2836	169	97	staff	staff	NOUN
taxlaw-2836	169	98	of	of	ADP
taxlaw-2836	169	99	the	the	DET
taxlaw-2836	169	100	joint	joint	ADJ
taxlaw-2836	169	101	comm	comm	NOUN
taxlaw-2836	169	102	.	.	PUNCT
taxlaw-2836	170	1	on	on	ADP
taxlaw-2836	170	2	taxation	taxation	NOUN
taxlaw-2836	170	3	,	,	PUNCT
taxlaw-2836	170	4	description	description	NOUN
taxlaw-2836	170	5	of	of	ADP
taxlaw-2836	170	6	present	present	ADJ
taxlaw-2836	170	7	law	law	NOUN
taxlaw-2836	170	8	relating	relate	VERB
taxlaw-2836	170	9	to	to	ADP
taxlaw-2836	170	10	charitable	charitable	ADJ
taxlaw-2836	170	11	and	and	CCONJ
taxlaw-2836	170	12	other	other	ADJ
taxlaw-2836	170	13	exempt	exempt	ADJ
taxlaw-2836	170	14	organizations	organization	NOUN
taxlaw-2836	170	15	and	and	CCONJ
taxlaw-2836	170	16	statistical	statistical	ADJ
taxlaw-2836	170	17	information	information	NOUN
taxlaw-2836	170	18	regarding	regard	VERB
taxlaw-2836	170	19	growth	growth	NOUN
taxlaw-2836	170	20	and	and	CCONJ
taxlaw-2836	170	21	oversight	oversight	NOUN
taxlaw-2836	170	22	of	of	ADP
taxlaw-2836	170	23	the	the	DET
taxlaw-2836	170	24	tax	tax	NOUN
taxlaw-2836	170	25	-	-	PUNCT
taxlaw-2836	170	26	exempt	exempt	ADJ
taxlaw-2836	170	27	sector	sector	NOUN
taxlaw-2836	170	28	41	41	NUM
taxlaw-2836	170	29	(	(	PUNCT
taxlaw-2836	170	30	2004	2004	NUM
taxlaw-2836	170	31	)	)	PUNCT
taxlaw-2836	170	32	.	.	PUNCT
taxlaw-2836	171	1	38	38	NUM
taxlaw-2836	171	2	public	public	ADJ
taxlaw-2836	171	3	charity	charity	NOUN
taxlaw-2836	171	4	organizational	organizational	ADJ
taxlaw-2836	171	5	issues	issue	NOUN
taxlaw-2836	171	6	,	,	PUNCT
taxlaw-2836	171	7	unrelated	unrelated	ADJ
taxlaw-2836	171	8	business	business	NOUN
taxlaw-2836	171	9	income	income	NOUN
taxlaw-2836	171	10	tax	tax	NOUN
taxlaw-2836	171	11	,	,	PUNCT
taxlaw-2836	171	12	and	and	CCONJ
taxlaw-2836	171	13	the	the	DET
taxlaw-2836	171	14	revised	revise	VERB
taxlaw-2836	171	15	form	form	NOUN
taxlaw-2836	171	16	990	990	NUM
taxlaw-2836	171	17	:	:	PUNCT
taxlaw-2836	171	18	hearing	hear	VERB
taxlaw-2836	171	19	before	before	ADP
taxlaw-2836	171	20	the	the	DET
taxlaw-2836	171	21	subcomm	subcomm	NOUN
taxlaw-2836	171	22	.	.	PUNCT
taxlaw-2836	172	1	on	on	ADP
taxlaw-2836	172	2	oversight	oversight	NOUN
taxlaw-2836	172	3	of	of	ADP
taxlaw-2836	172	4	the	the	DET
taxlaw-2836	172	5	h.	h.	PROPN
taxlaw-2836	172	6	comm	comm	NOUN
taxlaw-2836	172	7	.	.	PUNCT
taxlaw-2836	173	1	on	on	ADP
taxlaw-2836	173	2	ways	way	NOUN
taxlaw-2836	173	3	and	and	CCONJ
taxlaw-2836	173	4	means	mean	NOUN
taxlaw-2836	173	5	,	,	PUNCT
taxlaw-2836	173	6	112th	112th	PROPN
taxlaw-2836	173	7	cong	cong	NOUN
taxlaw-2836	173	8	.	.	PUNCT
taxlaw-2836	174	1	5	5	NUM
taxlaw-2836	174	2	,	,	PUNCT
taxlaw-2836	174	3	8	8	NUM
taxlaw-2836	174	4	(	(	PUNCT
taxlaw-2836	174	5	2012	2012	NUM
taxlaw-2836	174	6	)	)	PUNCT
taxlaw-2836	175	1	[	[	X
taxlaw-2836	175	2	hereinafter	hereinafter	NOUN
taxlaw-2836	175	3	2012	2012	NUM
taxlaw-2836	175	4	hearings	hearing	NOUN
taxlaw-2836	175	5	]	]	PUNCT
taxlaw-2836	175	6	(	(	PUNCT
taxlaw-2836	175	7	statement	statement	NOUN
taxlaw-2836	175	8	of	of	ADP
taxlaw-2836	175	9	steven	steven	PROPN
taxlaw-2836	175	10	t.	t.	PROPN
taxlaw-2836	175	11	miller	miller	PROPN
taxlaw-2836	175	12	,	,	PUNCT
taxlaw-2836	175	13	deputy	deputy	NOUN
taxlaw-2836	175	14	commissioner	commissioner	NOUN
taxlaw-2836	175	15	of	of	ADP
taxlaw-2836	175	16	services	service	NOUN
taxlaw-2836	175	17	and	and	CCONJ
taxlaw-2836	175	18	enforcement	enforcement	NOUN
taxlaw-2836	175	19	,	,	PUNCT
taxlaw-2836	175	20	internal	internal	ADJ
taxlaw-2836	175	21	revenue	revenue	NOUN
taxlaw-2836	175	22	service	service	NOUN
taxlaw-2836	175	23	)	)	PUNCT
taxlaw-2836	175	24	.	.	PUNCT
taxlaw-2836	176	1	39	39	NUM
taxlaw-2836	176	2	amy	amy	PROPN
taxlaw-2836	176	3	s.	s.	PROPN
taxlaw-2836	176	4	blackwood	blackwood	PROPN
taxlaw-2836	176	5	&	&	CCONJ
taxlaw-2836	176	6	katie	katie	PROPN
taxlaw-2836	176	7	l.	l.	PROPN
taxlaw-2836	176	8	roeger	roeger	PROPN
taxlaw-2836	176	9	,	,	PUNCT
taxlaw-2836	176	10	applications	application	NOUN
taxlaw-2836	176	11	for	for	ADP
taxlaw-2836	176	12	501(c)(3	501(c)(3	NUM
taxlaw-2836	176	13	)	)	PUNCT
taxlaw-2836	176	14	tax	tax	NOUN
taxlaw-2836	176	15	-	-	PUNCT
taxlaw-2836	176	16	exempt	exempt	ADJ
taxlaw-2836	176	17	status	status	NOUN
taxlaw-2836	176	18	declining	decline	VERB
taxlaw-2836	176	19	:	:	PUNCT
taxlaw-2836	176	20	recession	recession	NOUN
taxlaw-2836	176	21	or	or	CCONJ
taxlaw-2836	176	22	rule	rule	NOUN
taxlaw-2836	176	23	change	change	NOUN
taxlaw-2836	176	24	?	?	PUNCT
taxlaw-2836	176	25	,	,	PUNCT
taxlaw-2836	176	26	urban	urban	PROPN
taxlaw-2836	176	27	institute	institute	PROPN
taxlaw-2836	176	28	,	,	PUNCT
taxlaw-2836	176	29	at	at	ADP
taxlaw-2836	176	30	2	2	NUM
taxlaw-2836	176	31	(	(	PUNCT
taxlaw-2836	176	32	2013	2013	NUM
taxlaw-2836	176	33	)	)	PUNCT
taxlaw-2836	176	34	,	,	PUNCT
taxlaw-2836	176	35	http://www.urban.org/research/publication	http://www.urban.org/research/publication	PROPN
taxlaw-2836	176	36	/applications-501c3	/applications-501c3	NOUN
taxlaw-2836	176	37	-	-	PUNCT
taxlaw-2836	176	38	tax	tax	NOUN
taxlaw-2836	176	39	-	-	PUNCT
taxlaw-2836	176	40	exempt	exempt	ADJ
taxlaw-2836	176	41	-	-	PUNCT
taxlaw-2836	176	42	status	status	NOUN
taxlaw-2836	176	43	-	-	PUNCT
taxlaw-2836	176	44	declining	decline	VERB
taxlaw-2836	176	45	-	-	PUNCT
taxlaw-2836	176	46	recession	recession	NOUN
taxlaw-2836	176	47	-	-	PUNCT
taxlaw-2836	176	48	or	or	CCONJ
taxlaw-2836	176	49	-	-	PUNCT
taxlaw-2836	176	50	rule	rule	NOUN
taxlaw-2836	176	51	-	-	PUNCT
taxlaw-2836	176	52	change	change	NOUN
taxlaw-2836	176	53	[	[	X
taxlaw-2836	176	54	http://perma.cc/2pth-ldqj	http://perma.cc/2pth-ldqj	X
taxlaw-2836	176	55	]	]	X
taxlaw-2836	176	56	.	.	PUNCT
taxlaw-2836	177	1	40	40	NUM
taxlaw-2836	178	1	i	i	PRON
taxlaw-2836	178	2	d.	d.	VERB
taxlaw-2836	178	3	at	at	ADP
taxlaw-2836	178	4	1	1	NUM
taxlaw-2836	178	5	-	-	SYM
taxlaw-2836	178	6	2	2	NUM
taxlaw-2836	178	7	.	.	NOUN
taxlaw-2836	178	8	41	41	NUM
taxlaw-2836	178	9	see	see	NOUN
taxlaw-2836	178	10	,	,	PUNCT
taxlaw-2836	178	11	e.g.	e.g.	ADV
taxlaw-2836	178	12	,	,	PUNCT
taxlaw-2836	178	13	irs	irs	PROPN
taxlaw-2836	178	14	data	data	NOUN
taxlaw-2836	178	15	book	book	NOUN
taxlaw-2836	178	16	2014	2014	NUM
taxlaw-2836	178	17	,	,	PUNCT
taxlaw-2836	178	18	at	at	ADP
taxlaw-2836	178	19	57	57	NUM
taxlaw-2836	178	20	n.1	n.1	NUM
taxlaw-2836	178	21	.	.	PUNCT
taxlaw-2836	179	1	42	42	NUM
taxlaw-2836	179	2	see	see	VERB
taxlaw-2836	179	3	eric	eric	PROPN
taxlaw-2836	179	4	b.	b.	PROPN
taxlaw-2836	179	5	carriker	carriker	PROPN
taxlaw-2836	179	6	et	et	PROPN
taxlaw-2836	179	7	al	al	PROPN
taxlaw-2836	179	8	.	.	PROPN
taxlaw-2836	179	9	,	,	PUNCT
taxlaw-2836	179	10	exempt	exempt	ADJ
taxlaw-2836	179	11	organizations	organization	NOUN
taxlaw-2836	179	12	:	:	PUNCT
taxlaw-2836	179	13	leveraging	leverage	VERB
taxlaw-2836	179	14	limited	limited	ADJ
taxlaw-2836	179	15	irs	irs	PROPN
taxlaw-2836	179	16	resources	resource	NOUN
taxlaw-2836	179	17	in	in	ADP
taxlaw-2836	179	18	the	the	DET
taxlaw-2836	179	19	tax	tax	NOUN
taxlaw-2836	179	20	administration	administration	NOUN
taxlaw-2836	179	21	of	of	ADP
taxlaw-2836	179	22	small	small	ADJ
taxlaw-2836	179	23	tax	tax	NOUN
taxlaw-2836	179	24	-	-	PUNCT
taxlaw-2836	179	25	exempt	exempt	ADJ
taxlaw-2836	179	26	organizations	organization	NOUN
taxlaw-2836	179	27	,	,	PUNCT
taxlaw-2836	179	28	in	in	ADP
taxlaw-2836	179	29	advisory	advisory	ADJ
taxlaw-2836	179	30	committee	committee	NOUN
taxlaw-2836	179	31	on	on	ADP
taxlaw-2836	179	32	tax	tax	NOUN
taxlaw-2836	179	33	exempt	exempt	ADJ
taxlaw-2836	179	34	and	and	CCONJ
taxlaw-2836	179	35	gov’t	gov’t	NUM
taxlaw-2836	179	36	entities	entity	NOUN
taxlaw-2836	179	37	,	,	PUNCT
taxlaw-2836	179	38	2013	2013	NUM
taxlaw-2836	179	39	report	report	NOUN
taxlaw-2836	179	40	of	of	ADP
taxlaw-2836	179	41	recommendations	recommendation	NOUN
taxlaw-2836	179	42	10	10	NUM
taxlaw-2836	179	43	;	;	PUNCT
taxlaw-2836	179	44	1	1	NUM
taxlaw-2836	179	45	nat’l	nat’l	NOUN
taxlaw-2836	179	46	taxpayer	taxpayer	PROPN
taxlaw-2836	179	47	advoc	advoc	PROPN
taxlaw-2836	179	48	.	.	PUNCT
taxlaw-2836	179	49	,	,	PUNCT
taxlaw-2836	180	1	2012	2012	NUM
taxlaw-2836	180	2	ann	ann	PROPN
taxlaw-2836	180	3	.	.	PUNCT
taxlaw-2836	180	4	rep	rep	PROPN
taxlaw-2836	180	5	.	.	PROPN
taxlaw-2836	180	6	to	to	ADP
taxlaw-2836	180	7	congress	congress	PROPN
taxlaw-2836	180	8	194	194	NUM
taxlaw-2836	180	9	,	,	PUNCT
taxlaw-2836	180	10	196	196	NUM
taxlaw-2836	180	11	.	.	X
taxlaw-2836	181	1	43	43	NUM
taxlaw-2836	181	2	see	see	VERB
taxlaw-2836	181	3	submission	submission	NOUN
taxlaw-2836	181	4	for	for	ADP
taxlaw-2836	181	5	omb	omb	NOUN
taxlaw-2836	181	6	review	review	NOUN
taxlaw-2836	181	7	:	:	PUNCT
taxlaw-2836	181	8	comment	comment	NOUN
taxlaw-2836	181	9	request	request	NOUN
taxlaw-2836	181	10	,	,	PUNCT
taxlaw-2836	181	11	79	79	NUM
taxlaw-2836	181	12	fed	feed	VERB
taxlaw-2836	181	13	.	.	PUNCT
taxlaw-2836	182	1	reg	reg	PROPN
taxlaw-2836	182	2	.	.	PROPN
taxlaw-2836	183	1	18124	18124	NUM
taxlaw-2836	183	2	,	,	PUNCT
taxlaw-2836	183	3	18125	18125	NUM
taxlaw-2836	183	4	(	(	PUNCT
taxlaw-2836	183	5	mar	mar	PROPN
taxlaw-2836	183	6	.	.	PROPN
taxlaw-2836	183	7	31	31	NUM
taxlaw-2836	183	8	,	,	PUNCT
taxlaw-2836	183	9	2014	2014	NUM
taxlaw-2836	183	10	)	)	PUNCT
taxlaw-2836	183	11	.	.	PUNCT
taxlaw-2836	184	1	44	44	NUM
taxlaw-2836	184	2	see	see	VERB
taxlaw-2836	184	3	nat’l	nat’l	PROPN
taxlaw-2836	184	4	taxpayer	taxpayer	PROPN
taxlaw-2836	184	5	advoc	advoc	PROPN
taxlaw-2836	184	6	.	.	PUNCT
taxlaw-2836	185	1	,	,	PUNCT
taxlaw-2836	185	2	special	special	ADJ
taxlaw-2836	185	3	report	report	NOUN
taxlaw-2836	185	4	to	to	ADP
taxlaw-2836	185	5	congress	congress	NOUN
taxlaw-2836	185	6	:	:	PUNCT
taxlaw-2836	185	7	political	political	ADJ
taxlaw-2836	185	8	activity	activity	NOUN
taxlaw-2836	185	9	and	and	CCONJ
taxlaw-2836	185	10	the	the	DET
taxlaw-2836	185	11	rights	right	NOUN
taxlaw-2836	185	12	of	of	ADP
taxlaw-2836	185	13	applicants	applicant	NOUN
taxlaw-2836	185	14	for	for	ADP
taxlaw-2836	185	15	tax	tax	NOUN
taxlaw-2836	185	16	-	-	PUNCT
taxlaw-2836	185	17	exempt	exempt	ADJ
taxlaw-2836	185	18	status	status	NOUN
taxlaw-2836	185	19	27	27	NUM
taxlaw-2836	185	20	(	(	PUNCT
taxlaw-2836	185	21	2013	2013	NUM
taxlaw-2836	185	22	)	)	PUNCT
taxlaw-2836	185	23	;	;	PUNCT
taxlaw-2836	185	24	supra	supra	PROPN
taxlaw-2836	185	25	note	note	VERB
taxlaw-2836	185	26	42	42	NUM
taxlaw-2836	185	27	.	.	PUNCT
taxlaw-2836	186	1	45	45	NUM
taxlaw-2836	186	2	see	see	VERB
taxlaw-2836	186	3	press	press	NOUN
taxlaw-2836	186	4	release	release	NOUN
taxlaw-2836	186	5	,	,	PUNCT
taxlaw-2836	186	6	irs	irs	PROPN
taxlaw-2836	186	7	,	,	PUNCT
taxlaw-2836	186	8	new	new	ADJ
taxlaw-2836	186	9	1023	1023	NUM
taxlaw-2836	186	10	-	-	PUNCT
taxlaw-2836	186	11	ez	ez	NOUN
taxlaw-2836	186	12	form	form	NOUN
taxlaw-2836	186	13	makes	make	VERB
taxlaw-2836	186	14	applying	apply	VERB
taxlaw-2836	186	15	for	for	SCONJ
taxlaw-2836	186	16	501(c)(3	501(c)(3	NUM
taxlaw-2836	186	17	)	)	PUNCT
taxlaw-2836	186	18	tax	tax	NOUN
taxlaw-2836	186	19	-	-	PUNCT
taxlaw-2836	186	20	exempt	exempt	ADJ
taxlaw-2836	186	21	status	status	NOUN
taxlaw-2836	186	22	easier	easy	ADJ
taxlaw-2836	186	23	;	;	PUNCT
taxlaw-2836	186	24	most	most	ADJ
taxlaw-2836	186	25	charities	charity	NOUN
taxlaw-2836	186	26	qualify	qualify	VERB
taxlaw-2836	186	27	(	(	PUNCT
taxlaw-2836	186	28	july	july	PROPN
taxlaw-2836	186	29	1	1	NUM
taxlaw-2836	186	30	,	,	PUNCT
taxlaw-2836	186	31	2014	2014	NUM
taxlaw-2836	186	32	)	)	PUNCT
taxlaw-2836	186	33	,	,	PUNCT
taxlaw-2836	186	34	http://www.irs.gov/uac/newsroom/new-1023-ez-formmakes-applying-for-501c3tax-exempt-status-easier-most-charities-qualify	http://www.irs.gov/uac/newsroom/new-1023-ez-formmakes-applying-for-501c3tax-exempt-status-easier-most-charities-qualify	VERB
taxlaw-2836	186	35	[	[	X
taxlaw-2836	186	36	http://perma.cc/rb29q8gv	http://perma.cc/rb29q8gv	NOUN
taxlaw-2836	186	37	]	]	X
taxlaw-2836	186	38	.	.	PUNCT
taxlaw-2836	187	1	90	90	NUM
taxlaw-2836	187	2	columbia	columbia	PROPN
taxlaw-2836	187	3	journal	journal	PROPN
taxlaw-2836	187	4	of	of	ADP
taxlaw-2836	187	5	tax	tax	NOUN
taxlaw-2836	187	6	law	law	NOUN
taxlaw-2836	188	1	[	[	X
taxlaw-2836	188	2	vol.7:80	vol.7:80	ADP
taxlaw-2836	188	3	described	describe	VERB
taxlaw-2836	188	4	in	in	ADP
taxlaw-2836	188	5	part	part	NOUN
taxlaw-2836	188	6	iii.c.1	iii.c.1	ADP
taxlaw-2836	188	7	below	below	ADV
taxlaw-2836	188	8	,	,	PUNCT
taxlaw-2836	188	9	in	in	ADP
taxlaw-2836	188	10	fiscal	fiscal	ADJ
taxlaw-2836	188	11	year	year	NOUN
taxlaw-2836	188	12	2014	2014	NUM
taxlaw-2836	188	13	the	the	DET
taxlaw-2836	188	14	irs	irs	PROPN
taxlaw-2836	188	15	more	more	ADV
taxlaw-2836	188	16	than	than	ADP
taxlaw-2836	188	17	doubled	double	VERB
taxlaw-2836	188	18	the	the	DET
taxlaw-2836	188	19	number	number	NOUN
taxlaw-2836	188	20	of	of	ADP
taxlaw-2836	188	21	applications	application	NOUN
taxlaw-2836	188	22	closed.46	closed.46	NOUN
taxlaw-2836	188	23	at	at	ADP
taxlaw-2836	188	24	the	the	DET
taxlaw-2836	188	25	same	same	ADJ
taxlaw-2836	188	26	time	time	NOUN
taxlaw-2836	188	27	,	,	PUNCT
taxlaw-2836	188	28	however	however	ADV
taxlaw-2836	188	29	,	,	PUNCT
taxlaw-2836	188	30	the	the	DET
taxlaw-2836	188	31	proportion	proportion	NOUN
taxlaw-2836	188	32	of	of	ADP
taxlaw-2836	188	33	applications	application	NOUN
taxlaw-2836	188	34	denied	deny	VERB
taxlaw-2836	188	35	or	or	CCONJ
taxlaw-2836	188	36	resolved	resolve	VERB
taxlaw-2836	188	37	by	by	ADP
taxlaw-2836	188	38	means	mean	NOUN
taxlaw-2836	188	39	other	other	ADJ
taxlaw-2836	188	40	than	than	ADP
taxlaw-2836	188	41	approval	approval	NOUN
taxlaw-2836	188	42	or	or	CCONJ
taxlaw-2836	188	43	denial	denial	NOUN
taxlaw-2836	188	44	dropped	drop	VERB
taxlaw-2836	188	45	significantly	significantly	ADV
taxlaw-2836	188	46	(	(	PUNCT
taxlaw-2836	188	47	from	from	ADP
taxlaw-2836	188	48	0.17	0.17	NUM
taxlaw-2836	188	49	%	%	NOUN
taxlaw-2836	188	50	to	to	PART
taxlaw-2836	188	51	0.08	0.08	NUM
taxlaw-2836	188	52	%	%	NOUN
taxlaw-2836	188	53	and	and	CCONJ
taxlaw-2836	188	54	from	from	ADP
taxlaw-2836	188	55	15.8	15.8	NUM
taxlaw-2836	188	56	%	%	NOUN
taxlaw-2836	188	57	to	to	ADP
taxlaw-2836	188	58	5.8	5.8	NUM
taxlaw-2836	188	59	%	%	NOUN
taxlaw-2836	188	60	,	,	PUNCT
taxlaw-2836	188	61	respectively).47	respectively).47	NOUN
taxlaw-2836	188	62	over	over	ADP
taxlaw-2836	188	63	time	time	NOUN
taxlaw-2836	188	64	,	,	PUNCT
taxlaw-2836	188	65	the	the	DET
taxlaw-2836	188	66	application	application	NOUN
taxlaw-2836	188	67	forms	form	NOUN
taxlaw-2836	188	68	have	have	AUX
taxlaw-2836	188	69	become	become	VERB
taxlaw-2836	188	70	lengthier	lengthy	ADJ
taxlaw-2836	188	71	and	and	CCONJ
taxlaw-2836	188	72	more	more	ADV
taxlaw-2836	188	73	complex	complex	ADJ
taxlaw-2836	188	74	.	.	PUNCT
taxlaw-2836	189	1	for	for	ADP
taxlaw-2836	189	2	example	example	NOUN
taxlaw-2836	189	3	,	,	PUNCT
taxlaw-2836	189	4	the	the	DET
taxlaw-2836	189	5	form	form	NOUN
taxlaw-2836	189	6	1023	1023	NUM
taxlaw-2836	189	7	for	for	ADP
taxlaw-2836	189	8	organizations	organization	NOUN
taxlaw-2836	189	9	seeking	seek	VERB
taxlaw-2836	189	10	recognition	recognition	NOUN
taxlaw-2836	189	11	of	of	ADP
taxlaw-2836	189	12	exemption	exemption	NOUN
taxlaw-2836	189	13	under	under	ADP
taxlaw-2836	189	14	i.r.c	i.r.c	NOUN
taxlaw-2836	189	15	.	.	PUNCT
taxlaw-2836	190	1	§	§	PROPN
taxlaw-2836	190	2	501(c)(3	501(c)(3	NUM
taxlaw-2836	190	3	)	)	PUNCT
taxlaw-2836	190	4	has	have	AUX
taxlaw-2836	190	5	grown	grow	VERB
taxlaw-2836	190	6	from	from	ADP
taxlaw-2836	190	7	four	four	NUM
taxlaw-2836	190	8	pages	page	NOUN
taxlaw-2836	190	9	when	when	SCONJ
taxlaw-2836	190	10	it	it	PRON
taxlaw-2836	190	11	was	be	AUX
taxlaw-2836	190	12	first	first	ADV
taxlaw-2836	190	13	introduced	introduce	VERB
taxlaw-2836	190	14	in	in	ADP
taxlaw-2836	190	15	the	the	DET
taxlaw-2836	190	16	early	early	ADJ
taxlaw-2836	190	17	1950s	1950	NOUN
taxlaw-2836	190	18	to	to	ADP
taxlaw-2836	190	19	twelve	twelve	NUM
taxlaw-2836	190	20	pages	page	NOUN
taxlaw-2836	190	21	,	,	PUNCT
taxlaw-2836	190	22	plus	plus	CCONJ
taxlaw-2836	190	23	fourteen	fourteen	NUM
taxlaw-2836	190	24	pages	page	NOUN
taxlaw-2836	190	25	of	of	ADP
taxlaw-2836	190	26	schedules	schedule	NOUN
taxlaw-2836	190	27	that	that	PRON
taxlaw-2836	190	28	apply	apply	VERB
taxlaw-2836	190	29	to	to	ADP
taxlaw-2836	190	30	certain	certain	ADJ
taxlaw-2836	190	31	types	type	NOUN
taxlaw-2836	190	32	of	of	ADP
taxlaw-2836	190	33	organizations.48	organizations.48	NOUN
taxlaw-2836	190	34	the	the	DET
taxlaw-2836	190	35	counterpart	counterpart	NOUN
taxlaw-2836	190	36	form	form	NOUN
taxlaw-2836	190	37	for	for	ADP
taxlaw-2836	190	38	organizations	organization	NOUN
taxlaw-2836	190	39	seeking	seek	VERB
taxlaw-2836	190	40	recognition	recognition	NOUN
taxlaw-2836	190	41	of	of	ADP
taxlaw-2836	190	42	exemption	exemption	NOUN
taxlaw-2836	190	43	under	under	ADP
taxlaw-2836	190	44	other	other	ADJ
taxlaw-2836	190	45	provisions	provision	NOUN
taxlaw-2836	190	46	of	of	ADP
taxlaw-2836	190	47	i.r.c	i.r.c	NOUN
taxlaw-2836	190	48	.	.	PUNCT
taxlaw-2836	191	1	§	§	PROPN
taxlaw-2836	191	2	501(c	501(c	PROPN
taxlaw-2836	191	3	)	)	PUNCT
taxlaw-2836	191	4	has	have	AUX
taxlaw-2836	191	5	grown	grow	VERB
taxlaw-2836	191	6	from	from	ADP
taxlaw-2836	191	7	two	two	NUM
taxlaw-2836	191	8	pages	page	NOUN
taxlaw-2836	191	9	in	in	ADP
taxlaw-2836	191	10	the	the	DET
taxlaw-2836	191	11	early	early	ADJ
taxlaw-2836	191	12	1960s	1960	NOUN
taxlaw-2836	191	13	to	to	ADP
taxlaw-2836	191	14	six	six	NUM
taxlaw-2836	191	15	pages	page	NOUN
taxlaw-2836	191	16	,	,	PUNCT
taxlaw-2836	191	17	plus	plus	CCONJ
taxlaw-2836	191	18	thirteen	thirteen	NUM
taxlaw-2836	191	19	pages	page	NOUN
taxlaw-2836	191	20	of	of	ADP
taxlaw-2836	191	21	schedules	schedule	NOUN
taxlaw-2836	191	22	that	that	PRON
taxlaw-2836	191	23	apply	apply	VERB
taxlaw-2836	191	24	to	to	ADP
taxlaw-2836	191	25	certain	certain	ADJ
taxlaw-2836	191	26	types	type	NOUN
taxlaw-2836	191	27	of	of	ADP
taxlaw-2836	191	28	organizations.49	organizations.49	PROPN
taxlaw-2836	191	29	at	at	ADP
taxlaw-2836	191	30	least	least	ADJ
taxlaw-2836	191	31	part	part	NOUN
taxlaw-2836	191	32	of	of	ADP
taxlaw-2836	191	33	this	this	DET
taxlaw-2836	191	34	growth	growth	NOUN
taxlaw-2836	191	35	is	be	AUX
taxlaw-2836	191	36	attributable	attributable	ADJ
taxlaw-2836	191	37	to	to	ADP
taxlaw-2836	191	38	the	the	DET
taxlaw-2836	191	39	increasing	increase	VERB
taxlaw-2836	191	40	complexity	complexity	NOUN
taxlaw-2836	191	41	of	of	ADP
taxlaw-2836	191	42	the	the	DET
taxlaw-2836	191	43	statutes	statute	NOUN
taxlaw-2836	191	44	and	and	CCONJ
taxlaw-2836	191	45	other	other	ADJ
taxlaw-2836	191	46	federal	federal	ADJ
taxlaw-2836	191	47	tax	tax	NOUN
taxlaw-2836	191	48	rules	rule	NOUN
taxlaw-2836	191	49	governing	govern	VERB
taxlaw-2836	191	50	exemption.50	exemption.50	PROPN
taxlaw-2836	191	51	c.	c.	PROPN
taxlaw-2836	191	52	annual	annual	ADJ
taxlaw-2836	191	53	information	information	NOUN
taxlaw-2836	191	54	returns	return	NOUN
taxlaw-2836	191	55	and	and	CCONJ
taxlaw-2836	191	56	examinations	examination	NOUN
taxlaw-2836	191	57	as	as	SCONJ
taxlaw-2836	191	58	noted	note	VERB
taxlaw-2836	191	59	above	above	ADV
taxlaw-2836	191	60	,	,	PUNCT
taxlaw-2836	191	61	congress	congress	PROPN
taxlaw-2836	191	62	did	do	AUX
taxlaw-2836	191	63	not	not	PART
taxlaw-2836	191	64	generally	generally	ADV
taxlaw-2836	191	65	require	require	VERB
taxlaw-2836	191	66	exempt	exempt	ADJ
taxlaw-2836	191	67	organizations	organization	NOUN
taxlaw-2836	191	68	to	to	PART
taxlaw-2836	191	69	file	file	VERB
taxlaw-2836	191	70	annual	annual	ADJ
taxlaw-2836	191	71	information	information	NOUN
taxlaw-2836	191	72	returns	return	NOUN
taxlaw-2836	191	73	until	until	ADP
taxlaw-2836	191	74	1944.51	1944.51	NUM
taxlaw-2836	191	75	even	even	ADV
taxlaw-2836	191	76	then	then	ADV
taxlaw-2836	191	77	,	,	PUNCT
taxlaw-2836	191	78	there	there	PRON
taxlaw-2836	191	79	were	be	VERB
taxlaw-2836	191	80	apparently	apparently	ADV
taxlaw-2836	191	81	no	no	DET
taxlaw-2836	191	82	examinations	examination	NOUN
taxlaw-2836	191	83	of	of	ADP
taxlaw-2836	191	84	such	such	ADJ
taxlaw-2836	191	85	returns	return	NOUN
taxlaw-2836	191	86	before	before	ADP
taxlaw-2836	191	87	1954	1954	NUM
taxlaw-2836	191	88	unless	unless	SCONJ
taxlaw-2836	191	89	the	the	DET
taxlaw-2836	191	90	irs	irs	PROPN
taxlaw-2836	191	91	received	receive	VERB
taxlaw-2836	191	92	a	a	DET
taxlaw-2836	191	93	complaint.52	complaint.52	NOUN
taxlaw-2836	191	94	the	the	DET
taxlaw-2836	191	95	irs	irs	PROPN
taxlaw-2836	191	96	examined	examine	VERB
taxlaw-2836	191	97	the	the	DET
taxlaw-2836	191	98	returns	return	NOUN
taxlaw-2836	191	99	of	of	ADP
taxlaw-2836	191	100	13,000	13,000	NUM
taxlaw-2836	191	101	exempt	exempt	ADJ
taxlaw-2836	191	102	organizations	organization	NOUN
taxlaw-2836	191	103	in	in	ADP
taxlaw-2836	191	104	1966	1966	NUM
taxlaw-2836	191	105	but	but	CCONJ
taxlaw-2836	191	106	only	only	ADV
taxlaw-2836	191	107	the	the	DET
taxlaw-2836	191	108	returns	return	NOUN
taxlaw-2836	191	109	of	of	ADP
taxlaw-2836	191	110	8,500	8,500	NUM
taxlaw-2836	191	111	organizations	organization	NOUN
taxlaw-2836	191	112	in	in	ADP
taxlaw-2836	191	113	1970	1970	NUM
taxlaw-2836	191	114	.	.	PUNCT
taxlaw-2836	192	1	53	53	NUM
taxlaw-2836	192	2	this	this	DET
taxlaw-2836	192	3	decline	decline	NOUN
taxlaw-2836	192	4	was	be	AUX
taxlaw-2836	192	5	part	part	NOUN
taxlaw-2836	192	6	of	of	ADP
taxlaw-2836	192	7	the	the	DET
taxlaw-2836	192	8	impetus	impetus	NOUN
taxlaw-2836	192	9	for	for	SCONJ
taxlaw-2836	192	10	irs	irs	PROPN
taxlaw-2836	192	11	to	to	PART
taxlaw-2836	192	12	create	create	VERB
taxlaw-2836	192	13	the	the	DET
taxlaw-2836	192	14	exempt	exempt	ADJ
taxlaw-2836	192	15	organization	organization	NOUN
taxlaw-2836	192	16	examination	examination	NOUN
taxlaw-2836	192	17	branch	branch	NOUN
taxlaw-2836	192	18	in	in	ADP
taxlaw-2836	192	19	1970	1970	NUM
taxlaw-2836	192	20	and	and	CCONJ
taxlaw-2836	192	21	to	to	PART
taxlaw-2836	192	22	implement	implement	VERB
taxlaw-2836	192	23	other	other	ADJ
taxlaw-2836	192	24	structural	structural	ADJ
taxlaw-2836	192	25	changes	change	NOUN
taxlaw-2836	192	26	to	to	PART
taxlaw-2836	192	27	increase	increase	VERB
taxlaw-2836	192	28	its	its	PRON
taxlaw-2836	192	29	capacity	capacity	NOUN
taxlaw-2836	192	30	for	for	ADP
taxlaw-2836	192	31	overseeing	oversee	VERB
taxlaw-2836	192	32	exempt	exempt	ADJ
taxlaw-2836	192	33	organizations	organization	NOUN
taxlaw-2836	192	34	.	.	PUNCT
taxlaw-2836	193	1	examinations	examination	NOUN
taxlaw-2836	193	2	appear	appear	VERB
taxlaw-2836	193	3	to	to	PART
taxlaw-2836	193	4	have	have	AUX
taxlaw-2836	193	5	peaked	peak	VERB
taxlaw-2836	193	6	in	in	ADP
taxlaw-2836	193	7	fiscal	fiscal	ADJ
taxlaw-2836	193	8	year	year	NOUN
taxlaw-2836	193	9	1973	1973	NUM
taxlaw-2836	193	10	,	,	PUNCT
taxlaw-2836	193	11	when	when	SCONJ
taxlaw-2836	193	12	the	the	DET
taxlaw-2836	193	13	irs	irs	PROPN
taxlaw-2836	193	14	examined	examine	VERB
taxlaw-2836	193	15	the	the	DET
taxlaw-2836	193	16	returns	return	NOUN
taxlaw-2836	193	17	of	of	ADP
taxlaw-2836	193	18	almost	almost	ADV
taxlaw-2836	193	19	19,000	19,000	NUM
taxlaw-2836	193	20	organizations	organization	NOUN
taxlaw-2836	193	21	;	;	PUNCT
taxlaw-2836	193	22	close	close	ADV
taxlaw-2836	193	23	to	to	PART
taxlaw-2836	193	24	15,000	15,000	NUM
taxlaw-2836	193	25	of	of	ADP
taxlaw-2836	193	26	these	these	DET
taxlaw-2836	193	27	organizations	organization	NOUN
taxlaw-2836	193	28	were	be	AUX
taxlaw-2836	193	29	private	private	ADJ
taxlaw-2836	193	30	foundations	foundation	NOUN
taxlaw-2836	193	31	,	,	PUNCT
taxlaw-2836	193	32	as	as	SCONJ
taxlaw-2836	193	33	required	require	VERB
taxlaw-2836	193	34	to	to	PART
taxlaw-2836	193	35	fulfill	fulfill	VERB
taxlaw-2836	193	36	a	a	DET
taxlaw-2836	193	37	commitment	commitment	NOUN
taxlaw-2836	193	38	by	by	ADP
taxlaw-2836	193	39	the	the	DET
taxlaw-2836	193	40	then	then	ADV
taxlaw-2836	193	41	irs	irs	PROPN
taxlaw-2836	193	42	commissioner	commissioner	NOUN
taxlaw-2836	193	43	to	to	PART
taxlaw-2836	193	44	examine	examine	VERB
taxlaw-2836	193	45	all	all	DET
taxlaw-2836	193	46	private	private	ADJ
taxlaw-2836	193	47	foundations	foundation	NOUN
taxlaw-2836	193	48	within	within	ADP
taxlaw-2836	193	49	five	five	NUM
taxlaw-2836	193	50	years	year	NOUN
taxlaw-2836	193	51	of	of	ADP
taxlaw-2836	193	52	the	the	DET
taxlaw-2836	193	53	new	new	ADJ
taxlaw-2836	193	54	rules	rule	NOUN
taxlaw-2836	193	55	imposed	impose	VERB
taxlaw-2836	193	56	on	on	ADP
taxlaw-2836	193	57	them	they	PRON
taxlaw-2836	193	58	by	by	ADP
taxlaw-2836	193	59	congress	congress	PROPN
taxlaw-2836	193	60	in	in	ADP
taxlaw-2836	193	61	1969.54	1969.54	NUM
taxlaw-2836	193	62	the	the	DET
taxlaw-2836	193	63	following	follow	VERB
taxlaw-2836	193	64	table	table	NOUN
taxlaw-2836	193	65	shows	show	VERB
taxlaw-2836	193	66	the	the	DET
taxlaw-2836	193	67	examination	examination	NOUN
taxlaw-2836	193	68	information	information	NOUN
taxlaw-2836	193	69	reported	report	VERB
taxlaw-2836	193	70	by	by	ADP
taxlaw-2836	193	71	the	the	DET
taxlaw-2836	193	72	irs	irs	PROPN
taxlaw-2836	193	73	for	for	ADP
taxlaw-2836	193	74	more	more	ADV
taxlaw-2836	193	75	recent	recent	ADJ
taxlaw-2836	193	76	years	year	NOUN
taxlaw-2836	193	77	.	.	PUNCT
taxlaw-2836	194	1	46	46	NUM
taxlaw-2836	194	2	see	see	VERB
taxlaw-2836	194	3	supra	supra	PROPN
taxlaw-2836	194	4	note	note	PROPN
taxlaw-2836	194	5	35	35	NUM
taxlaw-2836	194	6	and	and	CCONJ
taxlaw-2836	194	7	accompanying	accompany	VERB
taxlaw-2836	194	8	text	text	NOUN
taxlaw-2836	194	9	.	.	PUNCT
taxlaw-2836	195	1	47	47	NUM
taxlaw-2836	195	2	see	see	VERB
taxlaw-2836	195	3	i	i	PRON
taxlaw-2836	195	4	d.	d.	PROPN
taxlaw-2836	195	5	48	48	NUM
taxlaw-2836	196	1	karen	karen	PROPN
taxlaw-2836	196	2	a.	a.	PROPN
taxlaw-2836	196	3	gries	gries	PROPN
taxlaw-2836	196	4	et	et	PROPN
taxlaw-2836	196	5	al	al	PROPN
taxlaw-2836	196	6	.	.	PROPN
taxlaw-2836	196	7	,	,	PUNCT
taxlaw-2836	196	8	exempt	exempt	ADJ
taxlaw-2836	196	9	organizations	organization	NOUN
taxlaw-2836	196	10	:	:	PUNCT
taxlaw-2836	196	11	form	form	NOUN
taxlaw-2836	196	12	1023	1023	NUM
taxlaw-2836	196	13	–	–	PUNCT
taxlaw-2836	196	14	updating	update	VERB
taxlaw-2836	196	15	it	it	PRON
taxlaw-2836	196	16	for	for	ADP
taxlaw-2836	196	17	the	the	DET
taxlaw-2836	196	18	future	future	NOUN
taxlaw-2836	196	19	,	,	PUNCT
taxlaw-2836	196	20	in	in	ADP
taxlaw-2836	196	21	advisory	advisory	ADJ
taxlaw-2836	196	22	committee	committee	NOUN
taxlaw-2836	196	23	on	on	ADP
taxlaw-2836	196	24	tax	tax	NOUN
taxlaw-2836	196	25	exempt	exempt	ADJ
taxlaw-2836	196	26	and	and	CCONJ
taxlaw-2836	196	27	gov’t	gov’t	NUM
taxlaw-2836	196	28	entities	entity	NOUN
taxlaw-2836	196	29	,	,	PUNCT
taxlaw-2836	196	30	report	report	NOUN
taxlaw-2836	196	31	of	of	ADP
taxlaw-2836	196	32	recommendations	recommendation	NOUN
taxlaw-2836	196	33	6	6	NUM
taxlaw-2836	196	34	(	(	PUNCT
taxlaw-2836	196	35	2012	2012	NUM
taxlaw-2836	196	36	)	)	PUNCT
taxlaw-2836	196	37	;	;	PUNCT
taxlaw-2836	196	38	see	see	VERB
taxlaw-2836	196	39	also	also	ADV
taxlaw-2836	196	40	irs	irs	PROPN
taxlaw-2836	196	41	form	form	NOUN
taxlaw-2836	196	42	1023	1023	NUM
taxlaw-2836	196	43	(	(	PUNCT
taxlaw-2836	196	44	revised	revise	VERB
taxlaw-2836	196	45	dec	dec	PROPN
taxlaw-2836	196	46	.	.	PROPN
taxlaw-2836	196	47	2013	2013	NUM
taxlaw-2836	196	48	)	)	PUNCT
taxlaw-2836	196	49	.	.	PUNCT
taxlaw-2836	197	1	49	49	NUM
taxlaw-2836	197	2	see	see	VERB
taxlaw-2836	197	3	irs	irs	PROPN
taxlaw-2836	197	4	form	form	NOUN
taxlaw-2836	197	5	1024	1024	NUM
taxlaw-2836	197	6	(	(	PUNCT
taxlaw-2836	197	7	revised	revise	VERB
taxlaw-2836	197	8	sept	sept	PROPN
taxlaw-2836	197	9	.	.	PROPN
taxlaw-2836	197	10	1998	1998	NUM
taxlaw-2836	197	11	)	)	PUNCT
taxlaw-2836	197	12	;	;	PUNCT
taxlaw-2836	197	13	irs	irs	PROPN
taxlaw-2836	197	14	form	form	NOUN
taxlaw-2836	197	15	1024	1024	NUM
taxlaw-2836	197	16	(	(	PUNCT
taxlaw-2836	197	17	revised	revise	VERB
taxlaw-2836	197	18	june	june	PROPN
taxlaw-2836	197	19	1962	1962	NUM
taxlaw-2836	197	20	)	)	PUNCT
taxlaw-2836	197	21	,	,	PUNCT
taxlaw-2836	197	22	http://texashistory	http://texashistory	NOUN
taxlaw-2836	197	23	.unt.edu	.unt.edu	ADJ
taxlaw-2836	197	24	/	/	SYM
taxlaw-2836	197	25	ark:/67531	ark:/67531	PROPN
taxlaw-2836	197	26	/	/	SYM
taxlaw-2836	197	27	metapth250819	metapth250819	PROPN
taxlaw-2836	197	28	/	/	SYM
taxlaw-2836	197	29	m1/1/	m1/1/	PROPN
taxlaw-2836	198	1	[	[	X
taxlaw-2836	198	2	http://perma.cc/e8th-mgar	http://perma.cc/e8th-mgar	ADV
taxlaw-2836	198	3	]	]	PUNCT
taxlaw-2836	198	4	.	.	PUNCT
taxlaw-2836	199	1	50	50	NUM
taxlaw-2836	199	2	see	see	VERB
taxlaw-2836	199	3	nicole	nicole	PROPN
taxlaw-2836	199	4	s.	s.	PROPN
taxlaw-2836	199	5	dandridge	dandridge	PROPN
taxlaw-2836	199	6	,	,	PUNCT
taxlaw-2836	199	7	choking	choke	VERB
taxlaw-2836	199	8	out	out	ADP
taxlaw-2836	199	9	local	local	ADJ
taxlaw-2836	199	10	community	community	NOUN
taxlaw-2836	199	11	service	service	NOUN
taxlaw-2836	199	12	organizations	organization	NOUN
taxlaw-2836	199	13	:	:	PUNCT
taxlaw-2836	199	14	rising	rise	VERB
taxlaw-2836	199	15	federal	federal	ADJ
taxlaw-2836	199	16	tax	tax	NOUN
taxlaw-2836	199	17	regulation	regulation	NOUN
taxlaw-2836	199	18	and	and	CCONJ
taxlaw-2836	199	19	its	its	PRON
taxlaw-2836	199	20	impact	impact	NOUN
taxlaw-2836	199	21	on	on	ADP
taxlaw-2836	199	22	small	small	ADJ
taxlaw-2836	199	23	nonprofit	nonprofit	ADJ
taxlaw-2836	199	24	entities	entity	NOUN
taxlaw-2836	199	25	,	,	PUNCT
taxlaw-2836	199	26	99	99	NUM
taxlaw-2836	199	27	ky	ky	PROPN
taxlaw-2836	199	28	.	.	PUNCT
taxlaw-2836	200	1	l.j	l.j	PROPN
taxlaw-2836	200	2	.	.	PROPN
taxlaw-2836	200	3	695	695	NUM
taxlaw-2836	200	4	,	,	PUNCT
taxlaw-2836	200	5	708	708	NUM
taxlaw-2836	200	6	(	(	PUNCT
taxlaw-2836	200	7	2011	2011	NUM
taxlaw-2836	200	8	)	)	PUNCT
taxlaw-2836	200	9	.	.	PUNCT
taxlaw-2836	201	1	51	51	NUM
taxlaw-2836	201	2	supra	supra	PROPN
taxlaw-2836	201	3	note	note	NOUN
taxlaw-2836	201	4	8	8	NUM
taxlaw-2836	201	5	and	and	CCONJ
taxlaw-2836	201	6	accompanying	accompany	VERB
taxlaw-2836	201	7	text	text	NOUN
taxlaw-2836	201	8	.	.	PUNCT
taxlaw-2836	202	1	52	52	NUM
taxlaw-2836	202	2	ginsburg	ginsburg	NOUN
taxlaw-2836	202	3	et	et	PROPN
taxlaw-2836	202	4	al	al	PROPN
taxlaw-2836	202	5	.	.	PROPN
taxlaw-2836	202	6	,	,	PUNCT
taxlaw-2836	202	7	supra	supra	PROPN
taxlaw-2836	202	8	note	note	PROPN
taxlaw-2836	202	9	29	29	NUM
taxlaw-2836	202	10	,	,	PUNCT
taxlaw-2836	202	11	at	at	ADP
taxlaw-2836	202	12	2584	2584	NUM
taxlaw-2836	202	13	.	.	PUNCT
taxlaw-2836	203	1	53	53	NUM
taxlaw-2836	203	2	i	i	PROPN
taxlaw-2836	203	3	d.	d.	PROPN
taxlaw-2836	203	4	at	at	ADP
taxlaw-2836	203	5	2584	2584	NUM
taxlaw-2836	203	6	-	-	SYM
taxlaw-2836	203	7	85	85	NUM
taxlaw-2836	203	8	;	;	PUNCT
taxlaw-2836	203	9	see	see	VERB
taxlaw-2836	203	10	also	also	ADV
taxlaw-2836	203	11	comm’r	comm’r	NOUN
taxlaw-2836	203	12	of	of	ADP
taxlaw-2836	203	13	internal	internal	ADJ
taxlaw-2836	203	14	revenue	revenue	NOUN
taxlaw-2836	203	15	1970	1970	NUM
taxlaw-2836	203	16	ann	ann	PROPN
taxlaw-2836	203	17	.	.	PUNCT
taxlaw-2836	204	1	rep	rep	PROPN
taxlaw-2836	204	2	.	.	PROPN
taxlaw-2836	204	3	24	24	NUM
taxlaw-2836	204	4	-	-	SYM
taxlaw-2836	204	5	26	26	NUM
taxlaw-2836	204	6	.	.	PUNCT
taxlaw-2836	205	1	54	54	NUM
taxlaw-2836	206	1	i	i	PRON
taxlaw-2836	206	2	d.	d.	PROPN
taxlaw-2836	206	3	at	at	ADP
taxlaw-2836	206	4	2610	2610	NUM
taxlaw-2836	206	5	.	.	PUNCT
taxlaw-2836	207	1	2016	2016	NUM
taxlaw-2836	207	2	]	]	PUNCT
taxlaw-2836	207	3	“	"	PUNCT
taxlaw-2836	207	4	the	the	DET
taxlaw-2836	207	5	better	well	ADJ
taxlaw-2836	207	6	part	part	NOUN
taxlaw-2836	207	7	of	of	ADP
taxlaw-2836	207	8	valour	valour	NOUN
taxlaw-2836	207	9	is	be	AUX
taxlaw-2836	207	10	discretion	discretion	NOUN
taxlaw-2836	207	11	”	"	PUNCT
taxlaw-2836	207	12	91	91	NUM
taxlaw-2836	207	13	table	table	NOUN
taxlaw-2836	207	14	5	5	NUM
taxlaw-2836	207	15	:	:	PUNCT
taxlaw-2836	207	16	exempt	exempt	ADJ
taxlaw-2836	207	17	organization	organization	NOUN
taxlaw-2836	207	18	returns	return	NOUN
taxlaw-2836	207	19	examined55	examined55	VERB
taxlaw-2836	207	20	fiscal	fiscal	ADJ
taxlaw-2836	207	21	year	year	NOUN
taxlaw-2836	207	22	all	all	DET
taxlaw-2836	207	23	annual	annual	ADJ
taxlaw-2836	207	24	returns	return	NOUN
taxlaw-2836	207	25	filed	file	VERB
taxlaw-2836	207	26	form	form	NOUN
taxlaw-2836	207	27	990/990	990/990	PROPN
taxlaw-2836	207	28	-	-	PUNCT
taxlaw-2836	207	29	ezs	ezs	NOUN
taxlaw-2836	207	30	examined	examine	VERB
taxlaw-2836	207	31	other	other	ADJ
taxlaw-2836	207	32	annual	annual	ADJ
taxlaw-2836	207	33	returns	return	NOUN
taxlaw-2836	207	34	examined	examine	VERB
taxlaw-2836	207	35	percent	percent	NOUN
taxlaw-2836	207	36	annual	annual	ADJ
taxlaw-2836	207	37	returns	return	NOUN
taxlaw-2836	207	38	examined	examine	VERB
taxlaw-2836	207	39	other	other	ADJ
taxlaw-2836	207	40	returns	return	NOUN
taxlaw-2836	207	41	examined	examine	VERB
taxlaw-2836	207	42	1995	1995	NUM
taxlaw-2836	207	43	523,191	523,191	NUM
taxlaw-2836	207	44	3,852	3,852	NUM
taxlaw-2836	207	45	380	380	NUM
taxlaw-2836	207	46	0.8	0.8	NUM
taxlaw-2836	207	47	%	%	NOUN
taxlaw-2836	208	1	6,265	6,265	NUM
taxlaw-2836	208	2	2000	2000	NUM
taxlaw-2836	208	3	719,928	719,928	NUM
taxlaw-2836	208	4	3,630	3,630	NUM
taxlaw-2836	208	5	200	200	NUM
taxlaw-2836	208	6	0.5	0.5	NUM
taxlaw-2836	208	7	%	%	NOUN
taxlaw-2836	208	8	3,605	3,605	NUM
taxlaw-2836	208	9	2005	2005	NUM
taxlaw-2836	208	10	849,342	849,342	NUM
taxlaw-2836	208	11	2,402	2,402	NUM
taxlaw-2836	208	12	362	362	NUM
taxlaw-2836	208	13	0.3	0.3	NUM
taxlaw-2836	208	14	%	%	NOUN
taxlaw-2836	208	15	2,189	2,189	NUM
taxlaw-2836	208	16	2010	2010	NUM
taxlaw-2836	208	17	776,300	776,300	NUM
taxlaw-2836	208	18	3,596	3,596	NUM
taxlaw-2836	208	19	329	329	NUM
taxlaw-2836	208	20	0.5	0.5	NUM
taxlaw-2836	208	21	%	%	NOUN
taxlaw-2836	208	22	7,524	7,524	NUM
taxlaw-2836	208	23	2011	2011	NUM
taxlaw-2836	208	24	858,865	858,865	NUM
taxlaw-2836	208	25	2,962	2,962	NUM
taxlaw-2836	208	26	240	240	NUM
taxlaw-2836	208	27	0.4	0.4	NUM
taxlaw-2836	208	28	%	%	NOUN
taxlaw-2836	208	29	8,849	8,849	NUM
taxlaw-2836	208	30	2012	2012	NUM
taxlaw-2836	208	31	798,903	798,903	NUM
taxlaw-2836	208	32	2,918	2,918	NUM
taxlaw-2836	208	33	125	125	NUM
taxlaw-2836	208	34	0.4	0.4	NUM
taxlaw-2836	208	35	%	%	NOUN
taxlaw-2836	208	36	7,700	7,700	NUM
taxlaw-2836	208	37	2013	2013	NUM
taxlaw-2836	208	38	771,675	771,675	NUM
taxlaw-2836	208	39	2,774	2,774	NUM
taxlaw-2836	208	40	138	138	NUM
taxlaw-2836	208	41	0.4	0.4	NUM
taxlaw-2836	208	42	%	%	NOUN
taxlaw-2836	208	43	7,693	7,693	NUM
taxlaw-2836	208	44	2014	2014	NUM
taxlaw-2836	208	45	765,395	765,395	NUM
taxlaw-2836	208	46	2,579	2,579	NUM
taxlaw-2836	208	47	246	246	NUM
taxlaw-2836	208	48	0.4	0.4	NUM
taxlaw-2836	208	49	%	%	NOUN
taxlaw-2836	208	50	5,259	5,259	NUM
taxlaw-2836	208	51	annual	annual	ADJ
taxlaw-2836	208	52	returns	return	NOUN
taxlaw-2836	208	53	include	include	VERB
taxlaw-2836	208	54	form	form	NOUN
taxlaw-2836	208	55	990	990	NUM
taxlaw-2836	208	56	,	,	PUNCT
taxlaw-2836	208	57	form	form	VERB
taxlaw-2836	208	58	990	990	NUM
taxlaw-2836	208	59	-	-	PUNCT
taxlaw-2836	208	60	ez	ez	NOUN
taxlaw-2836	208	61	,	,	PUNCT
taxlaw-2836	208	62	form	form	VERB
taxlaw-2836	208	63	990	990	NUM
taxlaw-2836	208	64	-	-	PUNCT
taxlaw-2836	208	65	pf	pf	NOUN
taxlaw-2836	208	66	(	(	PUNCT
taxlaw-2836	208	67	for	for	ADP
taxlaw-2836	208	68	private	private	ADJ
taxlaw-2836	208	69	foundations	foundation	NOUN
taxlaw-2836	208	70	)	)	PUNCT
taxlaw-2836	208	71	,	,	PUNCT
taxlaw-2836	208	72	form	form	VERB
taxlaw-2836	208	73	1041	1041	NUM
taxlaw-2836	208	74	-	-	SYM
taxlaw-2836	208	75	a	a	PRON
taxlaw-2836	208	76	(	(	PUNCT
taxlaw-2836	208	77	relating	relate	VERB
taxlaw-2836	208	78	to	to	ADP
taxlaw-2836	208	79	certain	certain	ADJ
taxlaw-2836	208	80	trusts	trust	NOUN
taxlaw-2836	208	81	)	)	PUNCT
taxlaw-2836	208	82	,	,	PUNCT
taxlaw-2836	208	83	form	form	VERB
taxlaw-2836	208	84	1120	1120	NUM
taxlaw-2836	208	85	-	-	PUNCT
taxlaw-2836	208	86	pol	pol	NOUN
taxlaw-2836	208	87	(	(	PUNCT
taxlaw-2836	208	88	relating	relate	VERB
taxlaw-2836	208	89	to	to	ADP
taxlaw-2836	208	90	certain	certain	ADJ
taxlaw-2836	208	91	political	political	ADJ
taxlaw-2836	208	92	organizations	organization	NOUN
taxlaw-2836	208	93	)	)	PUNCT
taxlaw-2836	208	94	,	,	PUNCT
taxlaw-2836	208	95	and	and	CCONJ
taxlaw-2836	208	96	form	form	VERB
taxlaw-2836	208	97	5227	5227	NUM
taxlaw-2836	208	98	(	(	PUNCT
taxlaw-2836	208	99	also	also	ADV
taxlaw-2836	208	100	relating	relate	VERB
taxlaw-2836	208	101	to	to	ADP
taxlaw-2836	208	102	certain	certain	ADJ
taxlaw-2836	208	103	trusts).56	trusts).56	NOUN
taxlaw-2836	208	104	in	in	ADP
taxlaw-2836	208	105	contrast	contrast	NOUN
taxlaw-2836	208	106	,	,	PUNCT
taxlaw-2836	208	107	other	other	ADJ
taxlaw-2836	208	108	returns	return	NOUN
taxlaw-2836	208	109	are	be	AUX
taxlaw-2836	208	110	returns	return	NOUN
taxlaw-2836	208	111	that	that	PRON
taxlaw-2836	208	112	exempt	exempt	ADJ
taxlaw-2836	208	113	organizations	organization	NOUN
taxlaw-2836	208	114	normally	normally	ADV
taxlaw-2836	208	115	file	file	VERB
taxlaw-2836	208	116	in	in	ADP
taxlaw-2836	208	117	addition	addition	NOUN
taxlaw-2836	208	118	to	to	ADP
taxlaw-2836	208	119	its	its	PRON
taxlaw-2836	208	120	annual	annual	ADJ
taxlaw-2836	208	121	information	information	NOUN
taxlaw-2836	208	122	return	return	NOUN
taxlaw-2836	208	123	,	,	PUNCT
taxlaw-2836	208	124	such	such	ADJ
taxlaw-2836	208	125	as	as	ADP
taxlaw-2836	208	126	form	form	NOUN
taxlaw-2836	208	127	990	990	NUM
taxlaw-2836	208	128	-	-	PUNCT
taxlaw-2836	208	129	t	t	NOUN
taxlaw-2836	208	130	(	(	PUNCT
taxlaw-2836	208	131	unrelated	unrelated	ADJ
taxlaw-2836	208	132	business	business	NOUN
taxlaw-2836	208	133	income	income	NOUN
taxlaw-2836	208	134	tax).57	tax).57	ADP
taxlaw-2836	208	135	the	the	DET
taxlaw-2836	208	136	number	number	NOUN
taxlaw-2836	208	137	of	of	ADP
taxlaw-2836	208	138	annual	annual	ADJ
taxlaw-2836	208	139	returns	return	NOUN
taxlaw-2836	208	140	examined	examine	VERB
taxlaw-2836	208	141	does	do	AUX
taxlaw-2836	208	142	not	not	PART
taxlaw-2836	208	143	necessarily	necessarily	ADV
taxlaw-2836	208	144	equal	equal	VERB
taxlaw-2836	208	145	the	the	DET
taxlaw-2836	208	146	number	number	NOUN
taxlaw-2836	208	147	of	of	ADP
taxlaw-2836	208	148	organizations	organization	NOUN
taxlaw-2836	208	149	that	that	PRON
taxlaw-2836	208	150	had	have	VERB
taxlaw-2836	208	151	their	their	PRON
taxlaw-2836	208	152	annual	annual	ADJ
taxlaw-2836	208	153	returns	return	NOUN
taxlaw-2836	208	154	examined	examine	VERB
taxlaw-2836	208	155	,	,	PUNCT
taxlaw-2836	208	156	as	as	SCONJ
taxlaw-2836	208	157	the	the	DET
taxlaw-2836	208	158	irs	irs	PROPN
taxlaw-2836	208	159	might	might	AUX
taxlaw-2836	208	160	choose	choose	VERB
taxlaw-2836	208	161	to	to	PART
taxlaw-2836	208	162	examine	examine	VERB
taxlaw-2836	208	163	returns	return	NOUN
taxlaw-2836	208	164	from	from	ADP
taxlaw-2836	208	165	multiple	multiple	ADJ
taxlaw-2836	208	166	years	year	NOUN
taxlaw-2836	208	167	for	for	ADP
taxlaw-2836	208	168	a	a	DET
taxlaw-2836	208	169	single	single	ADJ
taxlaw-2836	208	170	organization	organization	NOUN
taxlaw-2836	208	171	.	.	PUNCT
taxlaw-2836	209	1	58	58	NUM
taxlaw-2836	210	1	also	also	ADV
taxlaw-2836	210	2	,	,	PUNCT
taxlaw-2836	210	3	while	while	SCONJ
taxlaw-2836	210	4	the	the	DET
taxlaw-2836	210	5	percentage	percentage	NOUN
taxlaw-2836	210	6	provided	provide	VERB
taxlaw-2836	210	7	is	be	AUX
taxlaw-2836	210	8	based	base	VERB
taxlaw-2836	210	9	on	on	ADP
taxlaw-2836	210	10	the	the	DET
taxlaw-2836	210	11	number	number	NOUN
taxlaw-2836	210	12	of	of	ADP
taxlaw-2836	210	13	annual	annual	ADJ
taxlaw-2836	210	14	returns	return	NOUN
taxlaw-2836	210	15	examined	examine	VERB
taxlaw-2836	210	16	in	in	ADP
taxlaw-2836	210	17	a	a	DET
taxlaw-2836	210	18	given	give	VERB
taxlaw-2836	210	19	fiscal	fiscal	ADJ
taxlaw-2836	210	20	year	year	NOUN
taxlaw-2836	210	21	compared	compare	VERB
taxlaw-2836	210	22	to	to	ADP
taxlaw-2836	210	23	the	the	DET
taxlaw-2836	210	24	number	number	NOUN
taxlaw-2836	210	25	of	of	ADP
taxlaw-2836	210	26	annual	annual	ADJ
taxlaw-2836	210	27	returns	return	NOUN
taxlaw-2836	210	28	filed	file	VERB
taxlaw-2836	210	29	during	during	ADP
taxlaw-2836	210	30	the	the	DET
taxlaw-2836	210	31	calendar	calendar	NOUN
taxlaw-2836	210	32	year	year	NOUN
taxlaw-2836	210	33	ending	end	VERB
taxlaw-2836	210	34	in	in	ADP
taxlaw-2836	210	35	that	that	DET
taxlaw-2836	210	36	fiscal	fiscal	ADJ
taxlaw-2836	210	37	year	year	NOUN
taxlaw-2836	210	38	,	,	PUNCT
taxlaw-2836	210	39	it	it	PRON
taxlaw-2836	210	40	only	only	ADV
taxlaw-2836	210	41	provides	provide	VERB
taxlaw-2836	210	42	a	a	DET
taxlaw-2836	210	43	rough	rough	ADJ
taxlaw-2836	210	44	estimate	estimate	NOUN
taxlaw-2836	210	45	of	of	ADP
taxlaw-2836	210	46	examination	examination	NOUN
taxlaw-2836	210	47	coverage	coverage	NOUN
taxlaw-2836	210	48	because	because	SCONJ
taxlaw-2836	210	49	the	the	DET
taxlaw-2836	210	50	returns	return	NOUN
taxlaw-2836	210	51	examined	examine	VERB
taxlaw-2836	210	52	in	in	ADP
taxlaw-2836	210	53	a	a	DET
taxlaw-2836	210	54	given	give	VERB
taxlaw-2836	210	55	fiscal	fiscal	ADJ
taxlaw-2836	210	56	year	year	NOUN
taxlaw-2836	210	57	were	be	AUX
taxlaw-2836	210	58	usually	usually	ADV
taxlaw-2836	210	59	filed	file	VERB
taxlaw-2836	210	60	in	in	ADP
taxlaw-2836	210	61	earlier	early	ADJ
taxlaw-2836	210	62	years.59	years.59	NOUN
taxlaw-2836	210	63	as	as	ADP
taxlaw-2836	210	64	with	with	ADP
taxlaw-2836	210	65	the	the	DET
taxlaw-2836	210	66	application	application	NOUN
taxlaw-2836	210	67	form	form	NOUN
taxlaw-2836	210	68	,	,	PUNCT
taxlaw-2836	210	69	the	the	DET
taxlaw-2836	210	70	annual	annual	ADJ
taxlaw-2836	210	71	information	information	NOUN
taxlaw-2836	210	72	returns	return	NOUN
taxlaw-2836	210	73	have	have	AUX
taxlaw-2836	210	74	also	also	ADV
taxlaw-2836	210	75	generally	generally	ADV
taxlaw-2836	210	76	grown	grow	VERB
taxlaw-2836	210	77	longer	long	ADV
taxlaw-2836	210	78	and	and	CCONJ
taxlaw-2836	210	79	more	more	ADV
taxlaw-2836	210	80	complex	complex	ADJ
taxlaw-2836	210	81	over	over	ADP
taxlaw-2836	210	82	time	time	NOUN
taxlaw-2836	210	83	,	,	PUNCT
taxlaw-2836	210	84	where	where	SCONJ
taxlaw-2836	210	85	the	the	DET
taxlaw-2836	210	86	number	number	NOUN
taxlaw-2836	210	87	of	of	ADP
taxlaw-2836	210	88	pages	page	NOUN
taxlaw-2836	210	89	acts	act	VERB
taxlaw-2836	210	90	as	as	ADP
taxlaw-2836	210	91	a	a	DET
taxlaw-2836	210	92	rough	rough	ADJ
taxlaw-2836	210	93	measure	measure	NOUN
taxlaw-2836	210	94	of	of	ADP
taxlaw-2836	210	95	their	their	PRON
taxlaw-2836	210	96	length	length	NOUN
taxlaw-2836	210	97	and	and	CCONJ
taxlaw-2836	210	98	complexity	complexity	NOUN
taxlaw-2836	210	99	.	.	PUNCT
taxlaw-2836	211	1	occurring	occur	VERB
taxlaw-2836	211	2	in	in	ADP
taxlaw-2836	211	3	2007	2007	NUM
taxlaw-2836	211	4	,	,	PUNCT
taxlaw-2836	211	5	the	the	DET
taxlaw-2836	211	6	most	most	ADV
taxlaw-2836	211	7	recent	recent	ADJ
taxlaw-2836	211	8	major	major	ADJ
taxlaw-2836	211	9	revision	revision	NOUN
taxlaw-2836	211	10	of	of	ADP
taxlaw-2836	211	11	the	the	DET
taxlaw-2836	211	12	form	form	NOUN
taxlaw-2836	211	13	990	990	NUM
taxlaw-2836	211	14	resulted	result	VERB
taxlaw-2836	211	15	in	in	ADP
taxlaw-2836	211	16	a	a	DET
taxlaw-2836	211	17	form	form	NOUN
taxlaw-2836	211	18	with	with	ADP
taxlaw-2836	211	19	eleven	eleven	NUM
taxlaw-2836	211	20	pages	page	NOUN
taxlaw-2836	211	21	that	that	SCONJ
taxlaw-2836	211	22	all	all	DET
taxlaw-2836	211	23	filers	filer	NOUN
taxlaw-2836	211	24	must	must	AUX
taxlaw-2836	211	25	complete	complete	VERB
taxlaw-2836	211	26	and	and	CCONJ
taxlaw-2836	211	27	sixteen	sixteen	NUM
taxlaw-2836	211	28	schedules	schedule	NOUN
taxlaw-2836	211	29	that	that	SCONJ
taxlaw-2836	211	30	certain	certain	ADJ
taxlaw-2836	211	31	organizations	organization	NOUN
taxlaw-2836	211	32	may	may	AUX
taxlaw-2836	211	33	also	also	ADV
taxlaw-2836	211	34	need	need	VERB
taxlaw-2836	211	35	to	to	PART
taxlaw-2836	211	36	complete	complete	VERB
taxlaw-2836	211	37	(	(	PUNCT
taxlaw-2836	211	38	and	and	CCONJ
taxlaw-2836	211	39	since	since	SCONJ
taxlaw-2836	211	40	then	then	ADV
taxlaw-2836	211	41	the	the	DET
taxlaw-2836	211	42	55	55	NUM
taxlaw-2836	211	43	see	see	VERB
taxlaw-2836	211	44	irs	irs	PROPN
taxlaw-2836	211	45	data	data	NOUN
taxlaw-2836	211	46	book	book	NOUN
taxlaw-2836	211	47	1995	1995	NUM
taxlaw-2836	211	48	,	,	PUNCT
taxlaw-2836	211	49	at	at	ADP
taxlaw-2836	211	50	14	14	NUM
taxlaw-2836	211	51	,	,	PUNCT
taxlaw-2836	211	52	33	33	NUM
taxlaw-2836	211	53	;	;	PUNCT
taxlaw-2836	211	54	irs	irs	PROPN
taxlaw-2836	211	55	data	data	NOUN
taxlaw-2836	211	56	book	book	NOUN
taxlaw-2836	211	57	2000	2000	NUM
taxlaw-2836	211	58	,	,	PUNCT
taxlaw-2836	211	59	at	at	ADP
taxlaw-2836	211	60	20	20	NUM
taxlaw-2836	211	61	;	;	PUNCT
taxlaw-2836	211	62	irs	irs	PROPN
taxlaw-2836	211	63	data	data	NOUN
taxlaw-2836	211	64	book	book	NOUN
taxlaw-2836	211	65	2005	2005	NUM
taxlaw-2836	211	66	,	,	PUNCT
taxlaw-2836	211	67	at	at	ADP
taxlaw-2836	211	68	3233	3233	NUM
taxlaw-2836	211	69	;	;	PUNCT
taxlaw-2836	211	70	irs	irs	PROPN
taxlaw-2836	211	71	data	data	NOUN
taxlaw-2836	211	72	book	book	NOUN
taxlaw-2836	211	73	2010	2010	NUM
taxlaw-2836	211	74	,	,	PUNCT
taxlaw-2836	211	75	at	at	ADP
taxlaw-2836	211	76	33	33	NUM
taxlaw-2836	211	77	;	;	PUNCT
taxlaw-2836	211	78	irs	irs	PROPN
taxlaw-2836	211	79	data	data	NOUN
taxlaw-2836	211	80	book	book	NOUN
taxlaw-2836	211	81	2011	2011	NUM
taxlaw-2836	211	82	,	,	PUNCT
taxlaw-2836	211	83	at	at	ADP
taxlaw-2836	211	84	33	33	NUM
taxlaw-2836	211	85	;	;	PUNCT
taxlaw-2836	211	86	irs	irs	PROPN
taxlaw-2836	211	87	data	data	NOUN
taxlaw-2836	211	88	book	book	NOUN
taxlaw-2836	211	89	2012	2012	NUM
taxlaw-2836	211	90	,	,	PUNCT
taxlaw-2836	211	91	at	at	ADP
taxlaw-2836	211	92	33	33	NUM
taxlaw-2836	211	93	;	;	PUNCT
taxlaw-2836	211	94	irs	irs	PROPN
taxlaw-2836	211	95	data	data	NOUN
taxlaw-2836	211	96	book	book	NOUN
taxlaw-2836	211	97	2013	2013	NUM
taxlaw-2836	211	98	,	,	PUNCT
taxlaw-2836	211	99	at	at	ADP
taxlaw-2836	211	100	33	33	NUM
taxlaw-2836	211	101	;	;	PUNCT
taxlaw-2836	211	102	irs	irs	PROPN
taxlaw-2836	211	103	data	data	NOUN
taxlaw-2836	211	104	book	book	NOUN
taxlaw-2836	211	105	2014	2014	NUM
taxlaw-2836	211	106	,	,	PUNCT
taxlaw-2836	211	107	at	at	ADP
taxlaw-2836	211	108	34	34	NUM
taxlaw-2836	211	109	.	.	PUNCT
taxlaw-2836	212	1	56	56	NUM
taxlaw-2836	212	2	see	see	NOUN
taxlaw-2836	212	3	,	,	PUNCT
taxlaw-2836	212	4	e.g.	e.g.	ADV
taxlaw-2836	212	5	,	,	PUNCT
taxlaw-2836	212	6	irs	irs	PROPN
taxlaw-2836	212	7	data	data	NOUN
taxlaw-2836	212	8	book	book	NOUN
taxlaw-2836	212	9	2014	2014	NUM
taxlaw-2836	212	10	,	,	PUNCT
taxlaw-2836	212	11	at	at	ADP
taxlaw-2836	212	12	34	34	NUM
taxlaw-2836	212	13	n.1	n.1	NUM
taxlaw-2836	212	14	.	.	PUNCT
taxlaw-2836	213	1	57	57	NUM
taxlaw-2836	213	2	see	see	NOUN
taxlaw-2836	213	3	,	,	PUNCT
taxlaw-2836	213	4	e.g.	e.g.	ADV
taxlaw-2836	213	5	,	,	PUNCT
taxlaw-2836	213	6	i	i	PRON
taxlaw-2836	213	7	d.	d.	PROPN
taxlaw-2836	213	8	at	at	ADP
taxlaw-2836	213	9	34	34	NUM
taxlaw-2836	213	10	.	.	PUNCT
taxlaw-2836	214	1	58	58	NUM
taxlaw-2836	214	2	see	see	VERB
taxlaw-2836	214	3	gao	gao	PROPN
taxlaw-2836	214	4	2002	2002	NUM
taxlaw-2836	214	5	report	report	NOUN
taxlaw-2836	214	6	,	,	PUNCT
taxlaw-2836	214	7	supra	supra	PROPN
taxlaw-2836	214	8	note	note	PROPN
taxlaw-2836	214	9	27	27	NUM
taxlaw-2836	214	10	,	,	PUNCT
taxlaw-2836	214	11	at	at	ADP
taxlaw-2836	214	12	22	22	NUM
taxlaw-2836	214	13	;	;	PUNCT
taxlaw-2836	214	14	marcus	marcus	PROPN
taxlaw-2836	214	15	s.	s.	PROPN
taxlaw-2836	214	16	owens	owens	PROPN
taxlaw-2836	214	17	,	,	PUNCT
taxlaw-2836	214	18	charity	charity	NOUN
taxlaw-2836	214	19	oversight	oversight	NOUN
taxlaw-2836	214	20	:	:	PUNCT
taxlaw-2836	214	21	an	an	DET
taxlaw-2836	214	22	alternative	alternative	ADJ
taxlaw-2836	214	23	approach	approach	NOUN
taxlaw-2836	214	24	2	2	NUM
taxlaw-2836	214	25	n.2	n.2	NOUN
taxlaw-2836	214	26	(	(	PUNCT
taxlaw-2836	214	27	2013	2013	NUM
taxlaw-2836	214	28	)	)	PUNCT
taxlaw-2836	214	29	,	,	PUNCT
taxlaw-2836	214	30	http://academiccommons.columbia.edu/download/fedora_content	http://academiccommons.columbia.edu/download/fedora_content	PROPN
taxlaw-2836	214	31	/download	/download	NOUN
taxlaw-2836	214	32	/	/	SYM
taxlaw-2836	214	33	ac:168629	ac:168629	PROPN
taxlaw-2836	214	34	/	/	SYM
taxlaw-2836	214	35	content	content	NOUN
taxlaw-2836	214	36	/	/	SYM
taxlaw-2836	214	37	owens_-_charity_oversight_an_alternative_approach.pdf	owens_-_charity_oversight_an_alternative_approach.pdf	X
taxlaw-2836	215	1	[	[	X
taxlaw-2836	215	2	http://perma	http://perma	ADJ
taxlaw-2836	215	3	.cc/6r9m	.cc/6r9m	X
taxlaw-2836	215	4	-	-	PUNCT
taxlaw-2836	215	5	ze2x	ze2x	NOUN
taxlaw-2836	215	6	]	]	PUNCT
taxlaw-2836	215	7	.	.	PUNCT
taxlaw-2836	216	1	59	59	NUM
taxlaw-2836	216	2	owens	owen	NOUN
taxlaw-2836	216	3	,	,	PUNCT
taxlaw-2836	216	4	supra	supra	PROPN
taxlaw-2836	216	5	note	note	PROPN
taxlaw-2836	216	6	58	58	NUM
taxlaw-2836	216	7	,	,	PUNCT
taxlaw-2836	216	8	at	at	ADP
taxlaw-2836	216	9	2	2	NUM
taxlaw-2836	216	10	n.2	n.2	NOUN
taxlaw-2836	216	11	.	.	PROPN
taxlaw-2836	216	12	92	92	NUM
taxlaw-2836	216	13	columbia	columbia	PROPN
taxlaw-2836	216	14	journal	journal	NOUN
taxlaw-2836	216	15	of	of	ADP
taxlaw-2836	216	16	tax	tax	NOUN
taxlaw-2836	216	17	law	law	NOUN
taxlaw-2836	216	18	[	[	X
taxlaw-2836	216	19	vol.7:80	vol.7:80	ADJ
taxlaw-2836	216	20	main	main	ADJ
taxlaw-2836	216	21	form	form	NOUN
taxlaw-2836	216	22	has	have	AUX
taxlaw-2836	216	23	grown	grow	VERB
taxlaw-2836	216	24	to	to	ADP
taxlaw-2836	216	25	twelve	twelve	NUM
taxlaw-2836	216	26	pages).60	pages).60	PROPN
taxlaw-2836	216	27	by	by	ADP
taxlaw-2836	216	28	comparison	comparison	NOUN
taxlaw-2836	216	29	,	,	PUNCT
taxlaw-2836	216	30	the	the	DET
taxlaw-2836	216	31	form	form	NOUN
taxlaw-2836	216	32	was	be	AUX
taxlaw-2836	216	33	only	only	ADV
taxlaw-2836	216	34	a	a	DET
taxlaw-2836	216	35	single	single	ADJ
taxlaw-2836	216	36	page	page	NOUN
taxlaw-2836	216	37	long	long	ADV
taxlaw-2836	216	38	in	in	ADP
taxlaw-2836	216	39	1968	1968	NUM
taxlaw-2836	216	40	,	,	PUNCT
taxlaw-2836	216	41	and	and	CCONJ
taxlaw-2836	216	42	before	before	ADP
taxlaw-2836	216	43	the	the	DET
taxlaw-2836	216	44	2007	2007	NUM
taxlaw-2836	216	45	revision	revision	NOUN
taxlaw-2836	216	46	,	,	PUNCT
taxlaw-2836	216	47	it	it	PRON
taxlaw-2836	216	48	was	be	AUX
taxlaw-2836	216	49	only	only	ADV
taxlaw-2836	216	50	nine	nine	NUM
taxlaw-2836	216	51	pages	page	NOUN
taxlaw-2836	216	52	long	long	ADV
taxlaw-2836	216	53	with	with	ADP
taxlaw-2836	216	54	two	two	NUM
taxlaw-2836	216	55	possible	possible	ADJ
taxlaw-2836	216	56	schedules	schedule	NOUN
taxlaw-2836	216	57	(	(	PUNCT
taxlaw-2836	216	58	including	include	VERB
taxlaw-2836	216	59	a	a	DET
taxlaw-2836	216	60	seven	seven	NUM
taxlaw-2836	216	61	-	-	PUNCT
taxlaw-2836	216	62	page	page	NOUN
taxlaw-2836	216	63	schedule	schedule	NOUN
taxlaw-2836	216	64	applicable	applicable	ADJ
taxlaw-2836	216	65	to	to	ADP
taxlaw-2836	216	66	most	most	ADJ
taxlaw-2836	216	67	i.r.c	i.r.c	NOUN
taxlaw-2836	216	68	.	.	PUNCT
taxlaw-2836	217	1	§	§	PROPN
taxlaw-2836	217	2	501(c)(3	501(c)(3	NUM
taxlaw-2836	217	3	)	)	PUNCT
taxlaw-2836	218	1	organizations).61	organizations).61	VERB
taxlaw-2836	218	2	a	a	DET
taxlaw-2836	218	3	significant	significant	ADJ
taxlaw-2836	218	4	part	part	NOUN
taxlaw-2836	218	5	of	of	ADP
taxlaw-2836	218	6	the	the	DET
taxlaw-2836	218	7	most	most	ADV
taxlaw-2836	218	8	recent	recent	ADJ
taxlaw-2836	218	9	growth	growth	NOUN
taxlaw-2836	218	10	in	in	ADP
taxlaw-2836	218	11	the	the	DET
taxlaw-2836	218	12	length	length	NOUN
taxlaw-2836	218	13	of	of	ADP
taxlaw-2836	218	14	the	the	DET
taxlaw-2836	218	15	form	form	NOUN
taxlaw-2836	218	16	appears	appear	VERB
taxlaw-2836	218	17	to	to	PART
taxlaw-2836	218	18	have	have	AUX
taxlaw-2836	218	19	been	be	AUX
taxlaw-2836	218	20	driven	drive	VERB
taxlaw-2836	218	21	by	by	ADP
taxlaw-2836	218	22	the	the	DET
taxlaw-2836	218	23	irs	irs	PROPN
taxlaw-2836	218	24	’s	’s	PART
taxlaw-2836	218	25	addition	addition	NOUN
taxlaw-2836	218	26	of	of	ADP
taxlaw-2836	218	27	numerous	numerous	ADJ
taxlaw-2836	218	28	inquiries	inquiry	NOUN
taxlaw-2836	218	29	relating	relate	VERB
taxlaw-2836	218	30	to	to	ADP
taxlaw-2836	218	31	governance	governance	NOUN
taxlaw-2836	218	32	issues.62	issues.62	NOUN
taxlaw-2836	218	33	there	there	PRON
taxlaw-2836	218	34	are	be	VERB
taxlaw-2836	218	35	several	several	ADJ
taxlaw-2836	218	36	important	important	ADJ
taxlaw-2836	218	37	additional	additional	ADJ
taxlaw-2836	218	38	caveats	caveat	NOUN
taxlaw-2836	218	39	to	to	ADP
taxlaw-2836	218	40	this	this	DET
taxlaw-2836	218	41	return	return	NOUN
taxlaw-2836	218	42	and	and	CCONJ
taxlaw-2836	218	43	examination	examination	NOUN
taxlaw-2836	218	44	information	information	NOUN
taxlaw-2836	218	45	.	.	PUNCT
taxlaw-2836	219	1	first	first	ADV
taxlaw-2836	219	2	,	,	PUNCT
taxlaw-2836	219	3	churches	church	NOUN
taxlaw-2836	219	4	(	(	PUNCT
taxlaw-2836	219	5	of	of	ADP
taxlaw-2836	219	6	all	all	DET
taxlaw-2836	219	7	faiths	faith	NOUN
taxlaw-2836	219	8	)	)	PUNCT
taxlaw-2836	219	9	and	and	CCONJ
taxlaw-2836	219	10	certain	certain	ADJ
taxlaw-2836	219	11	church	church	NOUN
taxlaw-2836	219	12	-	-	PUNCT
taxlaw-2836	219	13	related	relate	VERB
taxlaw-2836	219	14	entities	entity	NOUN
taxlaw-2836	219	15	are	be	AUX
taxlaw-2836	219	16	exempt	exempt	ADJ
taxlaw-2836	219	17	from	from	ADP
taxlaw-2836	219	18	the	the	DET
taxlaw-2836	219	19	annual	annual	ADJ
taxlaw-2836	219	20	return	return	NOUN
taxlaw-2836	219	21	requirements.63	requirements.63	NOUN
taxlaw-2836	219	22	while	while	SCONJ
taxlaw-2836	219	23	the	the	DET
taxlaw-2836	219	24	irs	irs	PROPN
taxlaw-2836	219	25	can	can	AUX
taxlaw-2836	219	26	still	still	ADV
taxlaw-2836	219	27	examine	examine	VERB
taxlaw-2836	219	28	a	a	DET
taxlaw-2836	219	29	church	church	NOUN
taxlaw-2836	219	30	,	,	PUNCT
taxlaw-2836	219	31	the	the	DET
taxlaw-2836	219	32	existence	existence	NOUN
taxlaw-2836	219	33	of	of	ADP
taxlaw-2836	219	34	special	special	ADJ
taxlaw-2836	219	35	statutory	statutory	ADJ
taxlaw-2836	219	36	protections	protection	NOUN
taxlaw-2836	219	37	for	for	ADP
taxlaw-2836	219	38	churches	church	NOUN
taxlaw-2836	219	39	and	and	CCONJ
taxlaw-2836	219	40	,	,	PUNCT
taxlaw-2836	219	41	in	in	ADP
taxlaw-2836	219	42	recent	recent	ADJ
taxlaw-2836	219	43	years	year	NOUN
taxlaw-2836	219	44	,	,	PUNCT
taxlaw-2836	219	45	questions	question	NOUN
taxlaw-2836	219	46	about	about	ADP
taxlaw-2836	219	47	the	the	DET
taxlaw-2836	219	48	proper	proper	ADJ
taxlaw-2836	219	49	implementation	implementation	NOUN
taxlaw-2836	219	50	of	of	ADP
taxlaw-2836	219	51	those	those	DET
taxlaw-2836	219	52	protections	protection	NOUN
taxlaw-2836	219	53	have	have	AUX
taxlaw-2836	219	54	made	make	VERB
taxlaw-2836	219	55	examinations	examination	NOUN
taxlaw-2836	219	56	of	of	ADP
taxlaw-2836	219	57	churches	church	NOUN
taxlaw-2836	219	58	very	very	ADV
taxlaw-2836	219	59	rare.64	rare.64	PROPN
taxlaw-2836	219	60	second	second	ADJ
taxlaw-2836	219	61	,	,	PUNCT
taxlaw-2836	219	62	there	there	PRON
taxlaw-2836	219	63	are	be	VERB
taxlaw-2836	219	64	financial	financial	ADJ
taxlaw-2836	219	65	filing	filing	NOUN
taxlaw-2836	219	66	thresholds	threshold	NOUN
taxlaw-2836	219	67	for	for	ADP
taxlaw-2836	219	68	the	the	DET
taxlaw-2836	219	69	form	form	NOUN
taxlaw-2836	219	70	990	990	NUM
taxlaw-2836	219	71	and	and	CCONJ
taxlaw-2836	219	72	,	,	PUNCT
taxlaw-2836	219	73	after	after	SCONJ
taxlaw-2836	219	74	it	it	PRON
taxlaw-2836	219	75	was	be	AUX
taxlaw-2836	219	76	introduced	introduce	VERB
taxlaw-2836	219	77	in	in	ADP
taxlaw-2836	219	78	1989	1989	NUM
taxlaw-2836	219	79	,	,	PUNCT
taxlaw-2836	219	80	the	the	DET
taxlaw-2836	219	81	form	form	NOUN
taxlaw-2836	219	82	990	990	NUM
taxlaw-2836	219	83	-	-	PUNCT
taxlaw-2836	219	84	ez.65	ez.65	NOUN
taxlaw-2836	219	85	the	the	DET
taxlaw-2836	219	86	threshold	threshold	NOUN
taxlaw-2836	219	87	for	for	ADP
taxlaw-2836	219	88	most	most	ADV
taxlaw-2836	219	89	exempt	exempt	ADJ
taxlaw-2836	219	90	organizations	organization	NOUN
taxlaw-2836	219	91	having	have	VERB
taxlaw-2836	219	92	to	to	PART
taxlaw-2836	219	93	file	file	VERB
taxlaw-2836	219	94	the	the	DET
taxlaw-2836	219	95	form	form	NOUN
taxlaw-2836	219	96	990	990	NUM
taxlaw-2836	219	97	-	-	PUNCT
taxlaw-2836	219	98	ez	ez	PROPN
taxlaw-2836	219	99	is	be	AUX
taxlaw-2836	219	100	having	have	VERB
taxlaw-2836	219	101	annual	annual	ADJ
taxlaw-2836	219	102	gross	gross	ADJ
taxlaw-2836	219	103	receipts	receipt	NOUN
taxlaw-2836	219	104	of	of	ADP
taxlaw-2836	219	105	more	more	ADJ
taxlaw-2836	219	106	than	than	ADP
taxlaw-2836	219	107	$	$	SYM
taxlaw-2836	219	108	50,000.66	50,000.66	NUM
taxlaw-2836	219	109	while	while	SCONJ
taxlaw-2836	219	110	the	the	DET
taxlaw-2836	219	111	financial	financial	ADJ
taxlaw-2836	219	112	filing	filing	NOUN
taxlaw-2836	219	113	thresholds	threshold	NOUN
taxlaw-2836	219	114	have	have	AUX
taxlaw-2836	219	115	varied	vary	VERB
taxlaw-2836	219	116	over	over	ADP
taxlaw-2836	219	117	time	time	NOUN
taxlaw-2836	219	118	,	,	PUNCT
taxlaw-2836	219	119	their	their	PRON
taxlaw-2836	219	120	existence	existence	NOUN
taxlaw-2836	219	121	means	mean	VERB
taxlaw-2836	219	122	that	that	SCONJ
taxlaw-2836	219	123	many	many	ADJ
taxlaw-2836	219	124	smaller	small	ADJ
taxlaw-2836	219	125	exempt	exempt	ADJ
taxlaw-2836	219	126	organizations	organization	NOUN
taxlaw-2836	219	127	had	have	AUX
taxlaw-2836	219	128	not	not	PART
taxlaw-2836	219	129	been	be	AUX
taxlaw-2836	219	130	required	require	VERB
taxlaw-2836	219	131	to	to	PART
taxlaw-2836	219	132	file	file	VERB
taxlaw-2836	219	133	annual	annual	ADJ
taxlaw-2836	219	134	information	information	NOUN
taxlaw-2836	219	135	returns	return	NOUN
taxlaw-2836	219	136	before	before	SCONJ
taxlaw-2836	219	137	congress	congress	PROPN
taxlaw-2836	219	138	imposed	impose	VERB
taxlaw-2836	219	139	that	that	DET
taxlaw-2836	219	140	requirement	requirement	NOUN
taxlaw-2836	219	141	on	on	ADP
taxlaw-2836	219	142	all	all	DET
taxlaw-2836	219	143	exempt	exempt	ADJ
taxlaw-2836	219	144	organizations	organization	NOUN
taxlaw-2836	219	145	(	(	PUNCT
taxlaw-2836	219	146	except	except	SCONJ
taxlaw-2836	219	147	churches	church	NOUN
taxlaw-2836	219	148	and	and	CCONJ
taxlaw-2836	219	149	certain	certain	ADJ
taxlaw-2836	219	150	church	church	NOUN
taxlaw-2836	219	151	-	-	PUNCT
taxlaw-2836	219	152	related	relate	VERB
taxlaw-2836	219	153	entities	entity	NOUN
taxlaw-2836	219	154	)	)	PUNCT
taxlaw-2836	219	155	in	in	ADP
taxlaw-2836	219	156	2006.67	2006.67	NUM
taxlaw-2836	219	157	for	for	ADP
taxlaw-2836	219	158	these	these	DET
taxlaw-2836	219	159	smaller	small	ADJ
taxlaw-2836	219	160	organizations	organization	NOUN
taxlaw-2836	219	161	,	,	PUNCT
taxlaw-2836	219	162	the	the	DET
taxlaw-2836	219	163	irs	irs	PROPN
taxlaw-2836	219	164	now	now	ADV
taxlaw-2836	219	165	requires	require	VERB
taxlaw-2836	219	166	the	the	DET
taxlaw-2836	219	167	online	online	ADJ
taxlaw-2836	219	168	form	form	NOUN
taxlaw-2836	219	169	990	990	NUM
taxlaw-2836	219	170	-	-	PUNCT
taxlaw-2836	219	171	n	n	NOUN
taxlaw-2836	219	172	,	,	PUNCT
taxlaw-2836	219	173	which	which	PRON
taxlaw-2836	219	174	only	only	ADV
taxlaw-2836	219	175	asks	ask	VERB
taxlaw-2836	219	176	for	for	ADP
taxlaw-2836	219	177	eight	eight	NUM
taxlaw-2836	219	178	items	item	NOUN
taxlaw-2836	219	179	of	of	ADP
taxlaw-2836	219	180	information.68	information.68	NOUN
taxlaw-2836	219	181	in	in	ADP
taxlaw-2836	219	182	fiscal	fiscal	ADJ
taxlaw-2836	219	183	year	year	NOUN
taxlaw-2836	219	184	2014	2014	NUM
taxlaw-2836	219	185	,	,	PUNCT
taxlaw-2836	219	186	the	the	DET
taxlaw-2836	219	187	irs	irs	PROPN
taxlaw-2836	219	188	received	receive	VERB
taxlaw-2836	219	189	470,895	470,895	NUM
taxlaw-2836	219	190	of	of	ADP
taxlaw-2836	219	191	these	these	DET
taxlaw-2836	219	192	forms	form	NOUN
taxlaw-2836	219	193	990	990	NUM
taxlaw-2836	219	194	-	-	PUNCT
taxlaw-2836	219	195	n.69	n.69	NOUN
taxlaw-2836	219	196	the	the	DET
taxlaw-2836	219	197	irs	irs	PROPN
taxlaw-2836	219	198	does	do	AUX
taxlaw-2836	219	199	not	not	PART
taxlaw-2836	219	200	appear	appear	VERB
taxlaw-2836	219	201	to	to	PART
taxlaw-2836	219	202	release	release	VERB
taxlaw-2836	219	203	any	any	DET
taxlaw-2836	219	204	information	information	NOUN
taxlaw-2836	219	205	regarding	regard	VERB
taxlaw-2836	219	206	the	the	DET
taxlaw-2836	219	207	number	number	NOUN
taxlaw-2836	219	208	of	of	ADP
taxlaw-2836	219	209	examinations	examination	NOUN
taxlaw-2836	219	210	involving	involve	VERB
taxlaw-2836	219	211	the	the	DET
taxlaw-2836	219	212	form	form	NOUN
taxlaw-2836	219	213	990	990	NUM
taxlaw-2836	219	214	-	-	PUNCT
taxlaw-2836	219	215	n	n	NOUN
taxlaw-2836	219	216	,	,	PUNCT
taxlaw-2836	219	217	but	but	CCONJ
taxlaw-2836	219	218	it	it	PRON
taxlaw-2836	219	219	has	have	VERB
taxlaw-2836	219	220	procedures	procedure	NOUN
taxlaw-2836	219	221	in	in	ADP
taxlaw-2836	219	222	place	place	NOUN
taxlaw-2836	219	223	for	for	ADP
taxlaw-2836	219	224	such	such	ADJ
taxlaw-2836	219	225	examinations	examination	NOUN
taxlaw-2836	219	226	and	and	CCONJ
taxlaw-2836	219	227	has	have	AUX
taxlaw-2836	219	228	recently	recently	ADV
taxlaw-2836	219	229	stated	state	VERB
taxlaw-2836	219	230	that	that	SCONJ
taxlaw-2836	219	231	it	it	PRON
taxlaw-2836	219	232	instituted	institute	VERB
taxlaw-2836	219	233	60	60	NUM
taxlaw-2836	219	234	see	see	NOUN
taxlaw-2836	219	235	irs	irs	PROPN
taxlaw-2836	219	236	,	,	PUNCT
taxlaw-2836	219	237	overview	overview	NOUN
taxlaw-2836	219	238	of	of	ADP
taxlaw-2836	219	239	form	form	NOUN
taxlaw-2836	219	240	990	990	NUM
taxlaw-2836	219	241	redesign	redesign	NOUN
taxlaw-2836	219	242	for	for	ADP
taxlaw-2836	219	243	tax	tax	NOUN
taxlaw-2836	219	244	year	year	NOUN
taxlaw-2836	219	245	2008	2008	NUM
taxlaw-2836	219	246	(	(	PUNCT
taxlaw-2836	219	247	2007	2007	NUM
taxlaw-2836	219	248	)	)	PUNCT
taxlaw-2836	219	249	,	,	PUNCT
taxlaw-2836	219	250	http://www.irs.gov/pub/irstege/overview__form__990__redesign.pdf	http://www.irs.gov/pub/irstege/overview__form__990__redesign.pdf	NOUN
taxlaw-2836	220	1	[	[	X
taxlaw-2836	220	2	http://perma.cc/9hkv-ubma	http://perma.cc/9hkv-ubma	X
taxlaw-2836	220	3	]	]	X
taxlaw-2836	220	4	;	;	PUNCT
taxlaw-2836	220	5	irs	irs	PROPN
taxlaw-2836	220	6	,	,	PUNCT
taxlaw-2836	220	7	form	form	VERB
taxlaw-2836	220	8	990	990	NUM
taxlaw-2836	220	9	(	(	PUNCT
taxlaw-2836	220	10	2014	2014	NUM
taxlaw-2836	220	11	)	)	PUNCT
taxlaw-2836	220	12	,	,	PUNCT
taxlaw-2836	220	13	https://	https://	PROPN
taxlaw-2836	220	14	www.irs.gov/pub/irs-pdf/f990.pdf	www.irs.gov/pub/irs-pdf/f990.pdf	NOUN
taxlaw-2836	220	15	[	[	X
taxlaw-2836	220	16	https://perma.cc/ghd2-hjlm	https://perma.cc/ghd2-hjlm	X
taxlaw-2836	220	17	]	]	X
taxlaw-2836	220	18	.	.	PUNCT
taxlaw-2836	221	1	61	61	NUM
taxlaw-2836	221	2	see	see	VERB
taxlaw-2836	221	3	irs	irs	PROPN
taxlaw-2836	221	4	form	form	NOUN
taxlaw-2836	221	5	990	990	NUM
taxlaw-2836	221	6	(	(	PUNCT
taxlaw-2836	221	7	1968	1968	NUM
taxlaw-2836	221	8	)	)	PUNCT
taxlaw-2836	221	9	,	,	PUNCT
taxlaw-2836	221	10	http://www.irs.gov/pub/irs-prior/f990shf--1968.pdf	http://www.irs.gov/pub/irs-prior/f990shf--1968.pdf	PROPN
taxlaw-2836	222	1	[	[	X
taxlaw-2836	222	2	http://perma.cc	http://perma.cc	X
taxlaw-2836	222	3	/ku5w-8fal	/ku5w-8fal	NUM
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taxlaw-2836	222	5	(	(	PUNCT
taxlaw-2836	222	6	for	for	ADP
taxlaw-2836	222	7	exempt	exempt	ADJ
taxlaw-2836	222	8	organizations	organization	NOUN
taxlaw-2836	222	9	other	other	ADJ
taxlaw-2836	222	10	than	than	ADP
taxlaw-2836	222	11	those	those	PRON
taxlaw-2836	222	12	exempt	exempt	ADJ
taxlaw-2836	222	13	under	under	ADP
taxlaw-2836	222	14	i.r.c	i.r.c	NOUN
taxlaw-2836	222	15	.	.	PUNCT
taxlaw-2836	223	1	§	§	PROPN
taxlaw-2836	223	2	501(c)(3	501(c)(3	NUM
taxlaw-2836	223	3	)	)	PUNCT
taxlaw-2836	223	4	)	)	PUNCT
taxlaw-2836	224	1	;	;	PUNCT
taxlaw-2836	224	2	irs	irs	PROPN
taxlaw-2836	224	3	,	,	PUNCT
taxlaw-2836	224	4	form	form	NOUN
taxlaw-2836	224	5	990a	990a	NOUN
taxlaw-2836	224	6	(	(	PUNCT
taxlaw-2836	224	7	1968	1968	NUM
taxlaw-2836	224	8	)	)	PUNCT
taxlaw-2836	224	9	,	,	PUNCT
taxlaw-2836	224	10	http://www.irs.gov/pub/irs-prior/f990asf--1968.pdf	http://www.irs.gov/pub/irs-prior/f990asf--1968.pdf	PROPN
taxlaw-2836	225	1	[	[	X
taxlaw-2836	225	2	http://perma.cc/cst5-5u9r	http://perma.cc/cst5-5u9r	X
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taxlaw-2836	225	4	(	(	PUNCT
taxlaw-2836	225	5	for	for	ADP
taxlaw-2836	225	6	organizations	organization	NOUN
taxlaw-2836	225	7	exempt	exempt	ADJ
taxlaw-2836	225	8	under	under	ADP
taxlaw-2836	225	9	i.r.c	i.r.c	NOUN
taxlaw-2836	225	10	.	.	PUNCT
taxlaw-2836	226	1	§	§	PROPN
taxlaw-2836	226	2	501(c)(3	501(c)(3	NUM
taxlaw-2836	226	3	)	)	PUNCT
taxlaw-2836	226	4	)	)	PUNCT
taxlaw-2836	226	5	;	;	PUNCT
taxlaw-2836	226	6	irs	irs	PROPN
taxlaw-2836	226	7	,	,	PUNCT
taxlaw-2836	226	8	form	form	VERB
taxlaw-2836	226	9	990	990	NUM
taxlaw-2836	226	10	(	(	PUNCT
taxlaw-2836	226	11	2007	2007	NUM
taxlaw-2836	226	12	)	)	PUNCT
taxlaw-2836	226	13	,	,	PUNCT
taxlaw-2836	227	1	http://www.irs.gov/pub/irs-prior	http://www.irs.gov/pub/irs-prior	PROPN
taxlaw-2836	227	2	/f990	/f990	NOUN
taxlaw-2836	227	3	-	-	PUNCT
taxlaw-2836	227	4	-2007.pdf	-2007.pdf	NOUN
taxlaw-2836	227	5	[	[	X
taxlaw-2836	227	6	http://perma.cc/22w5-eshl	http://perma.cc/22w5-eshl	NOUN
taxlaw-2836	227	7	]	]	X
taxlaw-2836	227	8	;	;	PUNCT
taxlaw-2836	227	9	irs	irs	PROPN
taxlaw-2836	227	10	,	,	PUNCT
taxlaw-2836	227	11	2007	2007	NUM
taxlaw-2836	227	12	,	,	PUNCT
taxlaw-2836	227	13	instructions	instruction	NOUN
taxlaw-2836	227	14	for	for	ADP
taxlaw-2836	227	15	form	form	NOUN
taxlaw-2836	227	16	990	990	NUM
taxlaw-2836	227	17	and	and	CCONJ
taxlaw-2836	227	18	form	form	VERB
taxlaw-2836	227	19	990	990	NUM
taxlaw-2836	227	20	-	-	PUNCT
taxlaw-2836	227	21	ez	ez	NOUN
taxlaw-2836	227	22	,	,	PUNCT
taxlaw-2836	227	23	at	at	ADP
taxlaw-2836	227	24	5	5	NUM
taxlaw-2836	227	25	(	(	PUNCT
taxlaw-2836	227	26	2007	2007	NUM
taxlaw-2836	227	27	)	)	PUNCT
taxlaw-2836	227	28	,	,	PUNCT
taxlaw-2836	227	29	http://www.irs.gov/pub/irs-prior/i990-ez--2007.pdf	http://www.irs.gov/pub/irs-prior/i990-ez--2007.pdf	PROPN
taxlaw-2836	228	1	[	[	X
taxlaw-2836	228	2	http://perma.cc/2eef-9gga	http://perma.cc/2eef-9gga	X
taxlaw-2836	228	3	]	]	X
taxlaw-2836	228	4	;	;	PUNCT
taxlaw-2836	228	5	irs	irs	PROPN
taxlaw-2836	228	6	,	,	PUNCT
taxlaw-2836	228	7	schedule	schedule	VERB
taxlaw-2836	228	8	a	a	DET
taxlaw-2836	228	9	,	,	PUNCT
taxlaw-2836	228	10	form	form	NOUN
taxlaw-2836	228	11	990	990	NUM
taxlaw-2836	228	12	(	(	PUNCT
taxlaw-2836	228	13	2007	2007	NUM
taxlaw-2836	228	14	)	)	PUNCT
taxlaw-2836	228	15	,	,	PUNCT
taxlaw-2836	228	16	http://www.irs.gov/pub/irs-prior/f990sa--2007.pdf	http://www.irs.gov/pub/irs-prior/f990sa--2007.pdf	X
taxlaw-2836	229	1	[	[	X
taxlaw-2836	229	2	http://perma.cc/v48k-h2xx	http://perma.cc/v48k-h2xx	PROPN
taxlaw-2836	229	3	]	]	X
taxlaw-2836	229	4	.	.	PUNCT
taxlaw-2836	230	1	62	62	NUM
taxlaw-2836	230	2	see	see	VERB
taxlaw-2836	230	3	rummana	rummana	PROPN
taxlaw-2836	230	4	alam	alam	PROPN
taxlaw-2836	230	5	,	,	PUNCT
taxlaw-2836	230	6	note	note	VERB
taxlaw-2836	230	7	,	,	PUNCT
taxlaw-2836	230	8	not	not	PART
taxlaw-2836	230	9	what	what	PRON
taxlaw-2836	230	10	the	the	DET
taxlaw-2836	230	11	doctors	doctor	NOUN
taxlaw-2836	230	12	ordered	order	VERB
taxlaw-2836	230	13	:	:	PUNCT
taxlaw-2836	230	14	nonprofit	nonprofit	ADJ
taxlaw-2836	230	15	hospitals	hospital	NOUN
taxlaw-2836	230	16	and	and	CCONJ
taxlaw-2836	230	17	the	the	DET
taxlaw-2836	230	18	new	new	ADJ
taxlaw-2836	230	19	corporate	corporate	ADJ
taxlaw-2836	230	20	governance	governance	NOUN
taxlaw-2836	230	21	requirements	requirement	NOUN
taxlaw-2836	230	22	of	of	ADP
taxlaw-2836	230	23	the	the	DET
taxlaw-2836	230	24	form	form	NOUN
taxlaw-2836	230	25	990	990	NUM
taxlaw-2836	230	26	,	,	PUNCT
taxlaw-2836	230	27	2011	2011	NUM
taxlaw-2836	230	28	u.	u.	PROPN
taxlaw-2836	230	29	ill	ill	PROPN
taxlaw-2836	230	30	.	.	PUNCT
taxlaw-2836	231	1	l.	l.	PROPN
taxlaw-2836	231	2	rev	rev	PROPN
taxlaw-2836	231	3	.	.	PROPN
taxlaw-2836	231	4	229	229	NUM
taxlaw-2836	231	5	,	,	PUNCT
taxlaw-2836	231	6	240	240	NUM
taxlaw-2836	231	7	.	.	NOUN
taxlaw-2836	231	8	63	63	NUM
taxlaw-2836	231	9	supra	supra	PROPN
taxlaw-2836	231	10	note	note	NOUN
taxlaw-2836	231	11	17	17	NUM
taxlaw-2836	231	12	and	and	CCONJ
taxlaw-2836	231	13	accompanying	accompany	VERB
taxlaw-2836	231	14	text	text	NOUN
taxlaw-2836	231	15	.	.	PUNCT
taxlaw-2836	232	1	64	64	NUM
taxlaw-2836	232	2	see	see	VERB
taxlaw-2836	232	3	i.r.c	i.r.c	NOUN
taxlaw-2836	232	4	.	.	PUNCT
taxlaw-2836	233	1	§	§	PROPN
taxlaw-2836	233	2	7611	7611	NUM
taxlaw-2836	233	3	(	(	PUNCT
taxlaw-2836	233	4	2014	2014	NUM
taxlaw-2836	233	5	)	)	PUNCT
taxlaw-2836	233	6	;	;	PUNCT
taxlaw-2836	233	7	prop	prop	NOUN
taxlaw-2836	233	8	.	.	PUNCT
taxlaw-2836	234	1	treas	treas	PROPN
taxlaw-2836	234	2	.	.	PUNCT
taxlaw-2836	235	1	reg	reg	PROPN
taxlaw-2836	235	2	.	.	PUNCT
taxlaw-2836	236	1	§	§	PROPN
taxlaw-2836	236	2	301.7611	301.7611	NUM
taxlaw-2836	236	3	-	-	SYM
taxlaw-2836	236	4	1	1	NUM
taxlaw-2836	236	5	,	,	PUNCT
taxlaw-2836	236	6	74	74	NUM
taxlaw-2836	236	7	fed	feed	VERB
taxlaw-2836	236	8	.	.	PUNCT
taxlaw-2836	237	1	reg	reg	NOUN
taxlaw-2836	237	2	.	.	PUNCT
taxlaw-2836	238	1	39003	39003	NUM
taxlaw-2836	238	2	(	(	PUNCT
taxlaw-2836	238	3	aug	aug	PROPN
taxlaw-2836	238	4	5	5	NUM
taxlaw-2836	238	5	,	,	PUNCT
taxlaw-2836	238	6	2009	2009	NUM
taxlaw-2836	238	7	)	)	PUNCT
taxlaw-2836	238	8	;	;	PUNCT
taxlaw-2836	238	9	u.s	u.s	PROPN
taxlaw-2836	238	10	.	.	PROPN
taxlaw-2836	238	11	gov’t	gov’t	NOUN
taxlaw-2836	238	12	accountability	accountability	NOUN
taxlaw-2836	238	13	off	off	ADP
taxlaw-2836	238	14	.	.	PUNCT
taxlaw-2836	238	15	,	,	PUNCT
taxlaw-2836	238	16	gao-15	gao-15	PROPN
taxlaw-2836	238	17	-	-	SYM
taxlaw-2836	238	18	514	514	NUM
taxlaw-2836	238	19	,	,	PUNCT
taxlaw-2836	238	20	irs	irs	PROPN
taxlaw-2836	238	21	examination	examination	NOUN
taxlaw-2836	238	22	selection	selection	NOUN
taxlaw-2836	238	23	:	:	PUNCT
taxlaw-2836	238	24	internal	internal	ADJ
taxlaw-2836	238	25	controls	control	NOUN
taxlaw-2836	238	26	for	for	ADP
taxlaw-2836	238	27	exempt	exempt	ADJ
taxlaw-2836	238	28	organization	organization	NOUN
taxlaw-2836	238	29	selection	selection	NOUN
taxlaw-2836	238	30	should	should	AUX
taxlaw-2836	238	31	be	be	AUX
taxlaw-2836	238	32	strengthened	strengthen	VERB
taxlaw-2836	238	33	25	25	NUM
taxlaw-2836	238	34	-	-	SYM
taxlaw-2836	238	35	26	26	NUM
taxlaw-2836	238	36	(	(	PUNCT
taxlaw-2836	238	37	2015	2015	NUM
taxlaw-2836	238	38	)	)	PUNCT
taxlaw-2836	239	1	[	[	X
taxlaw-2836	239	2	hereinafter	hereinafter	NOUN
taxlaw-2836	239	3	gao	gao	PROPN
taxlaw-2836	239	4	2015	2015	NUM
taxlaw-2836	239	5	rep	rep	PROPN
taxlaw-2836	239	6	.	.	PROPN
taxlaw-2836	239	7	]	]	PUNCT
taxlaw-2836	239	8	.	.	PUNCT
taxlaw-2836	240	1	65	65	NUM
taxlaw-2836	240	2	see	see	VERB
taxlaw-2836	240	3	service	service	NOUN
taxlaw-2836	240	4	considering	consider	VERB
taxlaw-2836	240	5	improvements	improvement	NOUN
taxlaw-2836	240	6	to	to	ADP
taxlaw-2836	240	7	collection	collection	NOUN
taxlaw-2836	240	8	of	of	ADP
taxlaw-2836	240	9	ubit	ubit	PROPN
taxlaw-2836	240	10	information	information	NOUN
taxlaw-2836	240	11	,	,	PUNCT
taxlaw-2836	240	12	42	42	NUM
taxlaw-2836	240	13	tax	tax	NOUN
taxlaw-2836	240	14	notes	note	NOUN
taxlaw-2836	240	15	1053	1053	NUM
taxlaw-2836	240	16	(	(	PUNCT
taxlaw-2836	240	17	1989	1989	NUM
taxlaw-2836	240	18	)	)	PUNCT
taxlaw-2836	240	19	.	.	PUNCT
taxlaw-2836	241	1	66	66	NUM
taxlaw-2836	241	2	irs	irs	PROPN
taxlaw-2836	241	3	,	,	PUNCT
taxlaw-2836	241	4	2014	2014	NUM
taxlaw-2836	241	5	instructions	instruction	NOUN
taxlaw-2836	241	6	for	for	ADP
taxlaw-2836	241	7	form	form	NOUN
taxlaw-2836	241	8	990	990	NUM
taxlaw-2836	241	9	-	-	PUNCT
taxlaw-2836	241	10	ez	ez	NOUN
taxlaw-2836	241	11	,	,	PUNCT
taxlaw-2836	241	12	at	at	ADP
taxlaw-2836	241	13	4	4	NUM
taxlaw-2836	241	14	(	(	PUNCT
taxlaw-2836	241	15	2014	2014	NUM
taxlaw-2836	241	16	)	)	PUNCT
taxlaw-2836	241	17	,	,	PUNCT
taxlaw-2836	241	18	https://www.irs.gov/pub/irs-pdf/i990ez.pdf	https://www.irs.gov/pub/irs-pdf/i990ez.pdf	NUM
taxlaw-2836	242	1	[	[	X
taxlaw-2836	242	2	https://perma.cc/ex7h-vg3w	https://perma.cc/ex7h-vg3w	X
taxlaw-2836	242	3	]	]	PUNCT
taxlaw-2836	242	4	.	.	PUNCT
taxlaw-2836	243	1	67	67	NUM
taxlaw-2836	243	2	see	see	VERB
taxlaw-2836	243	3	pension	pension	NOUN
taxlaw-2836	243	4	protection	protection	NOUN
taxlaw-2836	243	5	act	act	NOUN
taxlaw-2836	243	6	of	of	ADP
taxlaw-2836	243	7	2006	2006	NUM
taxlaw-2836	243	8	,	,	PUNCT
taxlaw-2836	243	9	pub	pub	NOUN
taxlaw-2836	243	10	.	.	PUNCT
taxlaw-2836	244	1	l.	l.	PROPN
taxlaw-2836	244	2	no	no	INTJ
taxlaw-2836	244	3	.	.	PROPN
taxlaw-2836	245	1	109	109	NUM
taxlaw-2836	245	2	-	-	SYM
taxlaw-2836	245	3	280	280	NUM
taxlaw-2836	245	4	§	§	PROPN
taxlaw-2836	245	5	1223	1223	NUM
taxlaw-2836	245	6	,	,	PUNCT
taxlaw-2836	245	7	120	120	NUM
taxlaw-2836	245	8	stat	stat	NOUN
taxlaw-2836	245	9	.	.	PUNCT
taxlaw-2836	246	1	780	780	NUM
taxlaw-2836	246	2	,	,	PUNCT
taxlaw-2836	246	3	1090	1090	NUM
taxlaw-2836	246	4	(	(	PUNCT
taxlaw-2836	246	5	2006	2006	NUM
taxlaw-2836	246	6	)	)	PUNCT
taxlaw-2836	246	7	(	(	PUNCT
taxlaw-2836	246	8	codified	codify	VERB
taxlaw-2836	246	9	at	at	ADP
taxlaw-2836	246	10	i.r.c	i.r.c	NOUN
taxlaw-2836	246	11	.	.	PUNCT
taxlaw-2836	247	1	§	§	PROPN
taxlaw-2836	247	2	6033(i	6033(i	PROPN
taxlaw-2836	247	3	)	)	PUNCT
taxlaw-2836	247	4	)	)	PUNCT
taxlaw-2836	248	1	;	;	PUNCT
taxlaw-2836	248	2	irs	irs	PROPN
taxlaw-2836	248	3	,	,	PUNCT
taxlaw-2836	248	4	annual	annual	ADJ
taxlaw-2836	248	5	electronic	electronic	ADJ
taxlaw-2836	248	6	filing	filing	NOUN
taxlaw-2836	248	7	requirement	requirement	NOUN
taxlaw-2836	248	8	for	for	ADP
taxlaw-2836	248	9	small	small	ADJ
taxlaw-2836	248	10	exempt	exempt	ADJ
taxlaw-2836	248	11	organizations	organization	NOUN
taxlaw-2836	248	12	–	–	PUNCT
taxlaw-2836	248	13	form	form	NOUN
taxlaw-2836	248	14	990	990	NUM
taxlaw-2836	248	15	-	-	PUNCT
taxlaw-2836	248	16	n	n	NOUN
taxlaw-2836	248	17	(	(	PUNCT
taxlaw-2836	248	18	e	e	NOUN
taxlaw-2836	248	19	-	-	NOUN
taxlaw-2836	248	20	postcard	postcard	NOUN
taxlaw-2836	248	21	)	)	PUNCT
taxlaw-2836	248	22	,	,	PUNCT
taxlaw-2836	248	23	http://www.irs.gov/charities-&-non-profits/annualelectronic-filing-requirement-for-small-exempt-organizations-form-990-n-%28e-postcard%29	http://www.irs.gov/charities-&-non-profits/annualelectronic-filing-requirement-for-small-exempt-organizations-form-990-n-%28e-postcard%29	VERB
taxlaw-2836	249	1	[	[	X
taxlaw-2836	249	2	http://	http://	PROPN
taxlaw-2836	249	3	perma.cc/bw6d-vtvk	perma.cc/bw6d-vtvk	PROPN
taxlaw-2836	249	4	]	]	PUNCT
taxlaw-2836	250	1	[	[	X
taxlaw-2836	250	2	hereinafter	hereinafter	NOUN
taxlaw-2836	250	3	irs	irs	PROPN
taxlaw-2836	250	4	form	form	VERB
taxlaw-2836	250	5	990	990	NUM
taxlaw-2836	250	6	-	-	PUNCT
taxlaw-2836	250	7	n	n	NOUN
taxlaw-2836	250	8	website	website	NOUN
taxlaw-2836	250	9	]	]	X
taxlaw-2836	250	10	(	(	PUNCT
taxlaw-2836	250	11	last	last	ADJ
taxlaw-2836	250	12	updated	update	VERB
taxlaw-2836	250	13	april	april	PROPN
taxlaw-2836	250	14	21	21	NUM
taxlaw-2836	250	15	,	,	PUNCT
taxlaw-2836	250	16	2015	2015	NUM
taxlaw-2836	250	17	)	)	PUNCT
taxlaw-2836	250	18	.	.	PUNCT
taxlaw-2836	251	1	68	68	NUM
taxlaw-2836	251	2	irs	irs	PROPN
taxlaw-2836	251	3	form	form	NOUN
taxlaw-2836	251	4	990	990	NUM
taxlaw-2836	251	5	-	-	PUNCT
taxlaw-2836	251	6	n	n	NOUN
taxlaw-2836	251	7	website	website	NOUN
taxlaw-2836	251	8	,	,	PUNCT
taxlaw-2836	251	9	supra	supra	PROPN
taxlaw-2836	251	10	note	note	PROPN
taxlaw-2836	252	1	67	67	NUM
taxlaw-2836	252	2	.	.	PUNCT
taxlaw-2836	252	3	69	69	NUM
taxlaw-2836	253	1	irs	irs	PROPN
taxlaw-2836	253	2	data	datum	NOUN
taxlaw-2836	253	3	book	book	NOUN
taxlaw-2836	253	4	,	,	PUNCT
taxlaw-2836	253	5	2014	2014	NUM
taxlaw-2836	253	6	,	,	PUNCT
taxlaw-2836	253	7	at	at	ADP
taxlaw-2836	253	8	34	34	NUM
taxlaw-2836	253	9	n.1	n.1	NOUN
taxlaw-2836	253	10	.	.	PUNCT
taxlaw-2836	254	1	2016	2016	NUM
taxlaw-2836	254	2	]	]	PUNCT
taxlaw-2836	254	3	“	"	PUNCT
taxlaw-2836	254	4	the	the	DET
taxlaw-2836	254	5	better	well	ADJ
taxlaw-2836	254	6	part	part	NOUN
taxlaw-2836	254	7	of	of	ADP
taxlaw-2836	254	8	valour	valour	NOUN
taxlaw-2836	254	9	is	be	AUX
taxlaw-2836	254	10	discretion	discretion	NOUN
taxlaw-2836	254	11	”	"	PUNCT
taxlaw-2836	254	12	93	93	NUM
taxlaw-2836	254	13	compliance	compliance	NOUN
taxlaw-2836	254	14	checks	check	NOUN
taxlaw-2836	254	15	on	on	ADP
taxlaw-2836	254	16	hundreds	hundred	NOUN
taxlaw-2836	254	17	of	of	ADP
taxlaw-2836	254	18	organizations	organization	NOUN
taxlaw-2836	254	19	that	that	PRON
taxlaw-2836	254	20	had	have	AUX
taxlaw-2836	254	21	filed	file	VERB
taxlaw-2836	254	22	the	the	DET
taxlaw-2836	254	23	form	form	NOUN
taxlaw-2836	254	24	since	since	SCONJ
taxlaw-2836	254	25	they	they	PRON
taxlaw-2836	254	26	appeared	appear	VERB
taxlaw-2836	254	27	to	to	PART
taxlaw-2836	254	28	be	be	AUX
taxlaw-2836	254	29	ineligible	ineligible	ADJ
taxlaw-2836	254	30	to	to	PART
taxlaw-2836	254	31	do	do	VERB
taxlaw-2836	254	32	so.70	so.70	DET
taxlaw-2836	254	33	d.	d.	PROPN
taxlaw-2836	254	34	guidance	guidance	PROPN
taxlaw-2836	254	35	,	,	PUNCT
taxlaw-2836	254	36	rulings	ruling	NOUN
taxlaw-2836	254	37	,	,	PUNCT
taxlaw-2836	254	38	technical	technical	ADJ
taxlaw-2836	254	39	advice	advice	NOUN
taxlaw-2836	254	40	and	and	CCONJ
taxlaw-2836	254	41	other	other	ADJ
taxlaw-2836	254	42	activities	activity	NOUN
taxlaw-2836	254	43	the	the	DET
taxlaw-2836	254	44	irs	irs	PROPN
taxlaw-2836	254	45	also	also	ADV
taxlaw-2836	254	46	provides	provide	VERB
taxlaw-2836	254	47	precedential	precedential	ADJ
taxlaw-2836	254	48	guidance	guidance	NOUN
taxlaw-2836	254	49	in	in	ADP
taxlaw-2836	254	50	a	a	DET
taxlaw-2836	254	51	variety	variety	NOUN
taxlaw-2836	254	52	of	of	ADP
taxlaw-2836	254	53	forms	form	NOUN
taxlaw-2836	254	54	,	,	PUNCT
taxlaw-2836	254	55	responds	respond	VERB
taxlaw-2836	254	56	to	to	ADP
taxlaw-2836	254	57	taxpayers	taxpayer	NOUN
taxlaw-2836	254	58	’	’	PART
taxlaw-2836	254	59	formal	formal	ADJ
taxlaw-2836	254	60	requests	request	NOUN
taxlaw-2836	254	61	for	for	ADP
taxlaw-2836	254	62	rulings	ruling	NOUN
taxlaw-2836	254	63	,	,	PUNCT
taxlaw-2836	254	64	issues	issue	NOUN
taxlaw-2836	254	65	technical	technical	ADJ
taxlaw-2836	254	66	advice	advice	NOUN
taxlaw-2836	254	67	in	in	ADP
taxlaw-2836	254	68	response	response	NOUN
taxlaw-2836	254	69	to	to	ADP
taxlaw-2836	254	70	requests	request	NOUN
taxlaw-2836	254	71	made	make	VERB
taxlaw-2836	254	72	either	either	CCONJ
taxlaw-2836	254	73	by	by	ADP
taxlaw-2836	254	74	irs	irs	PROPN
taxlaw-2836	254	75	employees	employee	NOUN
taxlaw-2836	254	76	or	or	CCONJ
taxlaw-2836	254	77	by	by	ADP
taxlaw-2836	254	78	organizations	organization	NOUN
taxlaw-2836	254	79	during	during	ADP
taxlaw-2836	254	80	the	the	DET
taxlaw-2836	254	81	course	course	NOUN
taxlaw-2836	254	82	of	of	ADP
taxlaw-2836	254	83	examinations	examination	NOUN
taxlaw-2836	254	84	,	,	PUNCT
taxlaw-2836	254	85	and	and	CCONJ
taxlaw-2836	254	86	responds	respond	VERB
taxlaw-2836	254	87	to	to	ADP
taxlaw-2836	254	88	other	other	ADJ
taxlaw-2836	254	89	correspondence	correspondence	NOUN
taxlaw-2836	254	90	both	both	CCONJ
taxlaw-2836	254	91	from	from	ADP
taxlaw-2836	254	92	the	the	DET
taxlaw-2836	254	93	public	public	NOUN
taxlaw-2836	254	94	and	and	CCONJ
taxlaw-2836	254	95	from	from	ADP
taxlaw-2836	254	96	members	member	NOUN
taxlaw-2836	254	97	of	of	ADP
taxlaw-2836	254	98	congress	congress	PROPN
taxlaw-2836	254	99	.	.	PUNCT
taxlaw-2836	255	1	table	table	NOUN
taxlaw-2836	255	2	6	6	NUM
taxlaw-2836	255	3	:	:	PUNCT
taxlaw-2836	255	4	other	other	ADJ
taxlaw-2836	255	5	activities71	activities71	ADJ
taxlaw-2836	255	6	fiscal	fiscal	ADJ
taxlaw-2836	255	7	year	year	NOUN
taxlaw-2836	255	8	guidance	guidance	NOUN
taxlaw-2836	255	9	technical	technical	ADJ
taxlaw-2836	255	10	advice	advice	NOUN
taxlaw-2836	255	11	and	and	CCONJ
taxlaw-2836	255	12	assistance	assistance	NOUN
taxlaw-2836	255	13	closed	close	VERB
taxlaw-2836	255	14	ruling	ruling	NOUN
taxlaw-2836	255	15	requests	request	NOUN
taxlaw-2836	255	16	from	from	ADP
taxlaw-2836	255	17	taxpayers	taxpayer	NOUN
taxlaw-2836	255	18	correspondence	correspondence	NOUN
taxlaw-2836	255	19	2000	2000	NUM
taxlaw-2836	255	20	10	10	NUM
taxlaw-2836	255	21	26	26	NUM
taxlaw-2836	255	22	2,182	2,182	NUM
taxlaw-2836	255	23	595	595	NUM
taxlaw-2836	255	24	2005	2005	NUM
taxlaw-2836	255	25	7	7	NUM
taxlaw-2836	255	26	22	22	NUM
taxlaw-2836	255	27	1,664	1,664	NUM
taxlaw-2836	255	28	501	501	NUM
taxlaw-2836	255	29	2010	2010	NUM
taxlaw-2836	255	30	7	7	NUM
taxlaw-2836	255	31	33	33	NUM
taxlaw-2836	255	32	400	400	NUM
taxlaw-2836	255	33	525	525	NUM
taxlaw-2836	255	34	2011	2011	NUM
taxlaw-2836	255	35	18	18	NUM
taxlaw-2836	255	36	27	27	NUM
taxlaw-2836	255	37	390	390	NUM
taxlaw-2836	255	38	607	607	NUM
taxlaw-2836	255	39	2012	2012	NUM
taxlaw-2836	255	40	15	15	NUM
taxlaw-2836	255	41	37	37	NUM
taxlaw-2836	255	42	357	357	NUM
taxlaw-2836	255	43	702	702	NUM
taxlaw-2836	255	44	2013	2013	NUM
taxlaw-2836	255	45	8	8	NUM
taxlaw-2836	255	46	24	24	NUM
taxlaw-2836	255	47	566	566	NUM
taxlaw-2836	255	48	810	810	NUM
taxlaw-2836	255	49	2014	2014	NUM
taxlaw-2836	255	50	16	16	NUM
taxlaw-2836	255	51	33	33	NUM
taxlaw-2836	255	52	724	724	NUM
taxlaw-2836	255	53	735	735	NUM
taxlaw-2836	255	54	guidance	guidance	NOUN
taxlaw-2836	255	55	is	be	AUX
taxlaw-2836	255	56	defined	define	VERB
taxlaw-2836	255	57	as	as	ADP
taxlaw-2836	255	58	regulations	regulation	NOUN
taxlaw-2836	255	59	,	,	PUNCT
taxlaw-2836	255	60	revenue	revenue	NOUN
taxlaw-2836	255	61	rulings	ruling	NOUN
taxlaw-2836	255	62	,	,	PUNCT
taxlaw-2836	255	63	revenue	revenue	NOUN
taxlaw-2836	255	64	procedures	procedure	NOUN
taxlaw-2836	255	65	,	,	PUNCT
taxlaw-2836	255	66	notices	notice	NOUN
taxlaw-2836	255	67	,	,	PUNCT
taxlaw-2836	255	68	announcements	announcement	NOUN
taxlaw-2836	255	69	,	,	PUNCT
taxlaw-2836	255	70	and	and	CCONJ
taxlaw-2836	255	71	information	information	NOUN
taxlaw-2836	255	72	/	/	SYM
taxlaw-2836	255	73	news	news	NOUN
taxlaw-2836	255	74	releases.72	releases.72	NOUN
taxlaw-2836	255	75	annual	annual	ADJ
taxlaw-2836	255	76	irs	irs	PROPN
taxlaw-2836	255	77	reports	report	NOUN
taxlaw-2836	255	78	from	from	ADP
taxlaw-2836	255	79	earlier	early	ADJ
taxlaw-2836	255	80	years	year	NOUN
taxlaw-2836	255	81	show	show	VERB
taxlaw-2836	255	82	a	a	DET
taxlaw-2836	255	83	significantly	significantly	ADV
taxlaw-2836	255	84	higher	high	ADJ
taxlaw-2836	255	85	number	number	NOUN
taxlaw-2836	255	86	of	of	ADP
taxlaw-2836	255	87	regulations	regulation	NOUN
taxlaw-2836	255	88	,	,	PUNCT
taxlaw-2836	255	89	revenue	revenue	NOUN
taxlaw-2836	255	90	rulings	ruling	NOUN
taxlaw-2836	255	91	,	,	PUNCT
taxlaw-2836	255	92	and	and	CCONJ
taxlaw-2836	255	93	revenue	revenue	NOUN
taxlaw-2836	255	94	procedures	procedure	NOUN
taxlaw-2836	255	95	issued	issue	VERB
taxlaw-2836	255	96	through	through	ADP
taxlaw-2836	255	97	the	the	DET
taxlaw-2836	255	98	early	early	ADJ
taxlaw-2836	255	99	1980s	1980s	NUM
taxlaw-2836	255	100	,	,	PUNCT
taxlaw-2836	255	101	peaking	peak	VERB
taxlaw-2836	255	102	at	at	ADP
taxlaw-2836	255	103	84	84	NUM
taxlaw-2836	255	104	in	in	ADP
taxlaw-2836	255	105	fiscal	fiscal	ADJ
taxlaw-2836	255	106	year	year	NOUN
taxlaw-2836	255	107	1977	1977	NUM
taxlaw-2836	255	108	(	(	PUNCT
taxlaw-2836	255	109	the	the	DET
taxlaw-2836	255	110	annual	annual	ADJ
taxlaw-2836	255	111	reports	report	NOUN
taxlaw-2836	255	112	did	do	AUX
taxlaw-2836	255	113	not	not	PART
taxlaw-2836	255	114	consistently	consistently	ADV
taxlaw-2836	255	115	provide	provide	VERB
taxlaw-2836	255	116	figures	figure	NOUN
taxlaw-2836	255	117	for	for	ADP
taxlaw-2836	255	118	other	other	ADJ
taxlaw-2836	255	119	types	type	NOUN
taxlaw-2836	255	120	of	of	ADP
taxlaw-2836	255	121	guidance).73	guidance).73	NOUN
taxlaw-2836	255	122	the	the	DET
taxlaw-2836	255	123	sharp	sharp	ADJ
taxlaw-2836	255	124	decline	decline	NOUN
taxlaw-2836	255	125	in	in	ADP
taxlaw-2836	255	126	such	such	ADJ
taxlaw-2836	255	127	guidance	guidance	NOUN
taxlaw-2836	255	128	,	,	PUNCT
taxlaw-2836	255	129	particularly	particularly	ADV
taxlaw-2836	255	130	revenue	revenue	NOUN
taxlaw-2836	255	131	rulings	ruling	NOUN
taxlaw-2836	255	132	and	and	CCONJ
taxlaw-2836	255	133	procedures	procedure	NOUN
taxlaw-2836	255	134	,	,	PUNCT
taxlaw-2836	255	135	coincided	coincide	VERB
taxlaw-2836	255	136	with	with	ADP
taxlaw-2836	255	137	the	the	DET
taxlaw-2836	255	138	controversy	controversy	NOUN
taxlaw-2836	255	139	that	that	PRON
taxlaw-2836	255	140	erupted	erupt	VERB
taxlaw-2836	255	141	over	over	ADP
taxlaw-2836	255	142	the	the	DET
taxlaw-2836	255	143	irs	irs	PROPN
taxlaw-2836	255	144	’s	’s	PART
taxlaw-2836	255	145	handling	handling	NOUN
taxlaw-2836	255	146	of	of	ADP
taxlaw-2836	255	147	private	private	ADJ
taxlaw-2836	255	148	schools	school	NOUN
taxlaw-2836	255	149	with	with	ADP
taxlaw-2836	255	150	racial	racial	ADJ
taxlaw-2836	255	151	discriminatory	discriminatory	ADJ
taxlaw-2836	255	152	policies	policy	NOUN
taxlaw-2836	255	153	,	,	PUNCT
taxlaw-2836	255	154	which	which	PRON
taxlaw-2836	255	155	culminated	culminate	VERB
taxlaw-2836	255	156	in	in	ADP
taxlaw-2836	255	157	the	the	DET
taxlaw-2836	255	158	bob	bob	PROPN
taxlaw-2836	255	159	jones	jones	PROPN
taxlaw-2836	255	160	university	university	PROPN
taxlaw-2836	255	161	supreme	supreme	PROPN
taxlaw-2836	255	162	court	court	PROPN
taxlaw-2836	255	163	case.74	case.74	VERB
taxlaw-2836	255	164	one	one	NUM
taxlaw-2836	255	165	critical	critical	ADJ
taxlaw-2836	255	166	part	part	NOUN
taxlaw-2836	255	167	of	of	ADP
taxlaw-2836	255	168	the	the	DET
taxlaw-2836	255	169	controversy	controversy	NOUN
taxlaw-2836	255	170	was	be	AUX
taxlaw-2836	255	171	a	a	DET
taxlaw-2836	255	172	revenue	revenue	NOUN
taxlaw-2836	255	173	procedure	procedure	NOUN
taxlaw-2836	255	174	that	that	PRON
taxlaw-2836	255	175	congress	congress	PROPN
taxlaw-2836	255	176	so	so	ADV
taxlaw-2836	255	177	disfavored	disfavor	VERB
taxlaw-2836	255	178	that	that	SCONJ
taxlaw-2836	255	179	it	it	PRON
taxlaw-2836	255	180	passed	pass	VERB
taxlaw-2836	255	181	legislation	legislation	NOUN
taxlaw-2836	255	182	preventing	prevent	VERB
taxlaw-2836	255	183	the	the	DET
taxlaw-2836	255	184	irs	irs	PROPN
taxlaw-2836	255	185	from	from	ADP
taxlaw-2836	255	186	spending	spend	VERB
taxlaw-2836	255	187	any	any	DET
taxlaw-2836	255	188	funds	fund	NOUN
taxlaw-2836	255	189	to	to	PART
taxlaw-2836	255	190	enforce	enforce	VERB
taxlaw-2836	255	191	it	it	PRON
taxlaw-2836	255	192	.	.	PUNCT
taxlaw-2836	256	1	this	this	PRON
taxlaw-2836	256	2	may	may	AUX
taxlaw-2836	256	3	have	have	AUX
taxlaw-2836	256	4	led	lead	VERB
taxlaw-2836	256	5	the	the	DET
taxlaw-2836	256	6	treasury	treasury	NOUN
taxlaw-2836	256	7	and	and	CCONJ
taxlaw-2836	256	8	the	the	DET
taxlaw-2836	256	9	irs	irs	PROPN
taxlaw-2836	256	10	to	to	PART
taxlaw-2836	256	11	shy	shy	VERB
taxlaw-2836	256	12	away	away	ADV
taxlaw-2836	256	13	from	from	ADP
taxlaw-2836	256	14	issuing	issue	VERB
taxlaw-2836	256	15	guidance	guidance	NOUN
taxlaw-2836	256	16	more	more	ADV
taxlaw-2836	256	17	generally	generally	ADV
taxlaw-2836	256	18	with	with	ADP
taxlaw-2836	256	19	respect	respect	NOUN
taxlaw-2836	256	20	70	70	NUM
taxlaw-2836	256	21	see	see	VERB
taxlaw-2836	256	22	i	i	PRON
taxlaw-2836	256	23	d.	d.	PROPN
taxlaw-2836	256	24	at	at	ADP
taxlaw-2836	256	25	34	34	NUM
taxlaw-2836	256	26	;	;	PUNCT
taxlaw-2836	256	27	irm	irm	PROPN
taxlaw-2836	256	28	4.75.15.6(2	4.75.15.6(2	NUM
taxlaw-2836	256	29	)	)	PUNCT
taxlaw-2836	256	30	,	,	PUNCT
taxlaw-2836	256	31	http://www.irs.gov/irm/part4/irm_04-075-015.html	http://www.irs.gov/irm/part4/irm_04-075-015.html	PUNCT
taxlaw-2836	257	1	[	[	X
taxlaw-2836	257	2	http://perma	http://perma	NOUN
taxlaw-2836	257	3	.cc/9mnw	.cc/9mnw	PROPN
taxlaw-2836	257	4	-	-	PUNCT
taxlaw-2836	257	5	eq3h	eq3h	PROPN
taxlaw-2836	257	6	]	]	X
taxlaw-2836	257	7	;	;	PUNCT
taxlaw-2836	257	8	irs	irs	PROPN
taxlaw-2836	257	9	exempt	exempt	ADJ
taxlaw-2836	257	10	org	org	NOUN
taxlaw-2836	257	11	.	.	PROPN
taxlaw-2836	257	12	,	,	PUNCT
taxlaw-2836	257	13	fy	fy	PROPN
taxlaw-2836	257	14	2012	2012	NUM
taxlaw-2836	257	15	ann	ann	PROPN
taxlaw-2836	257	16	.	.	PUNCT
taxlaw-2836	257	17	rep	rep	PROPN
taxlaw-2836	257	18	.	.	PROPN
taxlaw-2836	257	19	&	&	CCONJ
taxlaw-2836	257	20	fy	fy	PROPN
taxlaw-2836	257	21	2013	2013	NUM
taxlaw-2836	257	22	workplan	workplan	NOUN
taxlaw-2836	257	23	20	20	NUM
taxlaw-2836	257	24	(	(	PUNCT
taxlaw-2836	257	25	2012	2012	NUM
taxlaw-2836	257	26	)	)	PUNCT
taxlaw-2836	257	27	,	,	PUNCT
taxlaw-2836	257	28	http://www.irs	http://www.ir	NOUN
taxlaw-2836	257	29	.gov	.gov	ADJ
taxlaw-2836	258	1	/	/	SYM
taxlaw-2836	259	1	pub	pub	NOUN
taxlaw-2836	259	2	/	/	SYM
taxlaw-2836	259	3	irs	irs	PROPN
taxlaw-2836	259	4	-	-	PUNCT
taxlaw-2836	259	5	tege	tege	NOUN
taxlaw-2836	259	6	/	/	SYM
taxlaw-2836	259	7	fy2012_eo_annualrpt_2013_work_plan.pdf	fy2012_eo_annualrpt_2013_work_plan.pdf	NOUN
taxlaw-2836	260	1	[	[	X
taxlaw-2836	260	2	http://perma.cc/za7r-astk	http://perma.cc/za7r-astk	X
taxlaw-2836	260	3	]	]	X
taxlaw-2836	260	4	[	[	X
taxlaw-2836	260	5	hereinafter	hereinafter	NOUN
taxlaw-2836	260	6	eo	eo	PROPN
taxlaw-2836	260	7	2012	2012	NUM
taxlaw-2836	260	8	ann	ann	PROPN
taxlaw-2836	260	9	.	.	PUNCT
taxlaw-2836	260	10	rep	rep	PROPN
taxlaw-2836	260	11	.	.	PROPN
taxlaw-2836	260	12	]	]	PUNCT
taxlaw-2836	260	13	.	.	PUNCT
taxlaw-2836	261	1	71	71	NUM
taxlaw-2836	261	2	see	see	VERB
taxlaw-2836	261	3	irs	irs	PROPN
taxlaw-2836	261	4	data	datum	NOUN
taxlaw-2836	261	5	book	book	NOUN
taxlaw-2836	261	6	,	,	PUNCT
taxlaw-2836	261	7	2000	2000	NUM
taxlaw-2836	261	8	,	,	PUNCT
taxlaw-2836	261	9	at	at	ADP
taxlaw-2836	261	10	22	22	NUM
taxlaw-2836	261	11	;	;	PUNCT
taxlaw-2836	261	12	irs	irs	PROPN
taxlaw-2836	261	13	data	data	NOUN
taxlaw-2836	261	14	book	book	NOUN
taxlaw-2836	261	15	,	,	PUNCT
taxlaw-2836	261	16	2005	2005	NUM
taxlaw-2836	261	17	,	,	PUNCT
taxlaw-2836	261	18	at	at	ADP
taxlaw-2836	261	19	37	37	NUM
taxlaw-2836	261	20	;	;	PUNCT
taxlaw-2836	261	21	irs	irs	PROPN
taxlaw-2836	261	22	data	data	NOUN
taxlaw-2836	261	23	book	book	NOUN
taxlaw-2836	261	24	,	,	PUNCT
taxlaw-2836	261	25	2010	2010	NUM
taxlaw-2836	261	26	,	,	PUNCT
taxlaw-2836	261	27	at	at	ADP
taxlaw-2836	261	28	53	53	NUM
taxlaw-2836	261	29	;	;	PUNCT
taxlaw-2836	261	30	irs	irs	PROPN
taxlaw-2836	261	31	data	data	NOUN
taxlaw-2836	261	32	book	book	NOUN
taxlaw-2836	261	33	,	,	PUNCT
taxlaw-2836	261	34	2011	2011	NUM
taxlaw-2836	261	35	,	,	PUNCT
taxlaw-2836	261	36	at	at	ADP
taxlaw-2836	261	37	53	53	NUM
taxlaw-2836	261	38	;	;	PUNCT
taxlaw-2836	261	39	irs	irs	PROPN
taxlaw-2836	261	40	data	data	NOUN
taxlaw-2836	261	41	book	book	NOUN
taxlaw-2836	261	42	,	,	PUNCT
taxlaw-2836	261	43	2012	2012	NUM
taxlaw-2836	261	44	,	,	PUNCT
taxlaw-2836	261	45	at	at	ADP
taxlaw-2836	261	46	53	53	NUM
taxlaw-2836	261	47	;	;	PUNCT
taxlaw-2836	261	48	irs	irs	PROPN
taxlaw-2836	261	49	data	data	NOUN
taxlaw-2836	261	50	book	book	NOUN
taxlaw-2836	261	51	,	,	PUNCT
taxlaw-2836	261	52	2013	2013	NUM
taxlaw-2836	261	53	,	,	PUNCT
taxlaw-2836	261	54	at	at	ADP
taxlaw-2836	261	55	53	53	NUM
taxlaw-2836	261	56	;	;	PUNCT
taxlaw-2836	261	57	irs	irs	PROPN
taxlaw-2836	261	58	data	data	NOUN
taxlaw-2836	261	59	book	book	NOUN
taxlaw-2836	261	60	,	,	PUNCT
taxlaw-2836	261	61	2014	2014	NUM
taxlaw-2836	261	62	,	,	PUNCT
taxlaw-2836	261	63	at	at	ADP
taxlaw-2836	261	64	55	55	NUM
taxlaw-2836	261	65	.	.	PUNCT
taxlaw-2836	261	66	72	72	NUM
taxlaw-2836	261	67	see	see	VERB
taxlaw-2836	261	68	,	,	PUNCT
taxlaw-2836	261	69	e.g.	e.g.	ADV
taxlaw-2836	261	70	,	,	PUNCT
taxlaw-2836	261	71	irs	irs	PROPN
taxlaw-2836	261	72	data	datum	NOUN
taxlaw-2836	261	73	book	book	NOUN
taxlaw-2836	261	74	,	,	PUNCT
taxlaw-2836	261	75	2014	2014	NUM
taxlaw-2836	261	76	,	,	PUNCT
taxlaw-2836	261	77	at	at	ADP
taxlaw-2836	261	78	55	55	NUM
taxlaw-2836	261	79	n.1	n.1	NOUN
taxlaw-2836	261	80	.	.	PUNCT
taxlaw-2836	262	1	73	73	NUM
taxlaw-2836	262	2	see	see	VERB
taxlaw-2836	262	3	1975	1975	NUM
taxlaw-2836	262	4	irs	irs	PROPN
taxlaw-2836	262	5	.	.	PUNCT
taxlaw-2836	263	1	ann	ann	PROPN
taxlaw-2836	263	2	.	.	PUNCT
taxlaw-2836	263	3	rep	rep	PROPN
taxlaw-2836	263	4	.	.	PROPN
taxlaw-2836	263	5	45	45	NUM
taxlaw-2836	263	6	;	;	PUNCT
taxlaw-2836	263	7	1976	1976	NUM
taxlaw-2836	263	8	irs	irs	PROPN
taxlaw-2836	263	9	ann	ann	PROPN
taxlaw-2836	263	10	.	.	PROPN
taxlaw-2836	263	11	rep	rep	PROPN
taxlaw-2836	263	12	.	.	PROPN
taxlaw-2836	263	13	45	45	NUM
taxlaw-2836	263	14	;	;	PUNCT
taxlaw-2836	263	15	1977	1977	NUM
taxlaw-2836	263	16	irs	irs	PROPN
taxlaw-2836	263	17	ann	ann	PROPN
taxlaw-2836	263	18	.	.	PROPN
taxlaw-2836	263	19	rep	rep	PROPN
taxlaw-2836	263	20	.	.	PROPN
taxlaw-2836	263	21	37	37	NUM
taxlaw-2836	263	22	;	;	PUNCT
taxlaw-2836	263	23	1978	1978	NUM
taxlaw-2836	263	24	irs	irs	PROPN
taxlaw-2836	263	25	ann	ann	PROPN
taxlaw-2836	263	26	.	.	PROPN
taxlaw-2836	263	27	rep	rep	PROPN
taxlaw-2836	263	28	.	.	PROPN
taxlaw-2836	263	29	33	33	NUM
taxlaw-2836	263	30	;	;	PUNCT
taxlaw-2836	263	31	1979	1979	NUM
taxlaw-2836	263	32	irs	irs	PROPN
taxlaw-2836	263	33	ann	ann	PROPN
taxlaw-2836	263	34	.	.	PROPN
taxlaw-2836	263	35	rep	rep	PROPN
taxlaw-2836	263	36	.	.	PROPN
taxlaw-2836	263	37	25	25	NUM
taxlaw-2836	263	38	;	;	PUNCT
taxlaw-2836	263	39	1980	1980	NUM
taxlaw-2836	263	40	irs	irs	PROPN
taxlaw-2836	263	41	ann	ann	PROPN
taxlaw-2836	263	42	.	.	PROPN
taxlaw-2836	263	43	rep	rep	PROPN
taxlaw-2836	263	44	.	.	PROPN
taxlaw-2836	263	45	33	33	NUM
taxlaw-2836	263	46	;	;	PUNCT
taxlaw-2836	263	47	1981	1981	NUM
taxlaw-2836	263	48	irs	irs	PROPN
taxlaw-2836	263	49	ann	ann	PROPN
taxlaw-2836	263	50	.	.	PROPN
taxlaw-2836	263	51	rep	rep	PROPN
taxlaw-2836	263	52	.	.	PROPN
taxlaw-2836	263	53	20	20	NUM
taxlaw-2836	263	54	;	;	PUNCT
taxlaw-2836	263	55	1982	1982	NUM
taxlaw-2836	263	56	irs	irs	PROPN
taxlaw-2836	263	57	ann	ann	PROPN
taxlaw-2836	263	58	.	.	PROPN
taxlaw-2836	263	59	rep	rep	PROPN
taxlaw-2836	263	60	.	.	PROPN
taxlaw-2836	263	61	17	17	NUM
taxlaw-2836	263	62	;	;	PUNCT
taxlaw-2836	263	63	1983	1983	NUM
taxlaw-2836	263	64	irs	irs	PROPN
taxlaw-2836	263	65	ann	ann	PROPN
taxlaw-2836	263	66	.	.	PROPN
taxlaw-2836	263	67	rep	rep	PROPN
taxlaw-2836	263	68	.	.	PROPN
taxlaw-2836	263	69	17	17	NUM
taxlaw-2836	263	70	;	;	PUNCT
taxlaw-2836	263	71	1984	1984	NUM
taxlaw-2836	263	72	irs	irs	PROPN
taxlaw-2836	263	73	ann	ann	PROPN
taxlaw-2836	263	74	.	.	PROPN
taxlaw-2836	263	75	rep	rep	PROPN
taxlaw-2836	263	76	.	.	PROPN
taxlaw-2836	263	77	20	20	NUM
taxlaw-2836	263	78	.	.	X
taxlaw-2836	263	79	74	74	NUM
taxlaw-2836	263	80	see	see	VERB
taxlaw-2836	263	81	bob	bob	PROPN
taxlaw-2836	263	82	jones	jones	PROPN
taxlaw-2836	263	83	university	university	PROPN
taxlaw-2836	263	84	v.	v.	PROPN
taxlaw-2836	263	85	united	united	PROPN
taxlaw-2836	263	86	states	states	PROPN
taxlaw-2836	263	87	,	,	PUNCT
taxlaw-2836	263	88	461	461	NUM
taxlaw-2836	263	89	u.s	u.s	PROPN
taxlaw-2836	263	90	.	.	PROPN
taxlaw-2836	263	91	574	574	NUM
taxlaw-2836	263	92	(	(	PUNCT
taxlaw-2836	263	93	1983	1983	NUM
taxlaw-2836	263	94	)	)	PUNCT
taxlaw-2836	263	95	.	.	PUNCT
taxlaw-2836	264	1	94	94	NUM
taxlaw-2836	264	2	columbia	columbia	PROPN
taxlaw-2836	264	3	journal	journal	PROPN
taxlaw-2836	264	4	of	of	ADP
taxlaw-2836	264	5	tax	tax	NOUN
taxlaw-2836	264	6	law	law	NOUN
taxlaw-2836	265	1	[	[	X
taxlaw-2836	265	2	vol.7:80	vol.7:80	ADP
taxlaw-2836	265	3	to	to	PART
taxlaw-2836	265	4	exempt	exempt	VERB
taxlaw-2836	265	5	organizations.75	organizations.75	PROPN
taxlaw-2836	265	6	beginning	begin	VERB
taxlaw-2836	265	7	at	at	ADP
taxlaw-2836	265	8	that	that	DET
taxlaw-2836	265	9	time	time	NOUN
taxlaw-2836	265	10	,	,	PUNCT
taxlaw-2836	265	11	there	there	PRON
taxlaw-2836	265	12	was	be	VERB
taxlaw-2836	265	13	also	also	ADV
taxlaw-2836	265	14	a	a	DET
taxlaw-2836	265	15	general	general	ADJ
taxlaw-2836	265	16	decline	decline	NOUN
taxlaw-2836	265	17	in	in	ADP
taxlaw-2836	265	18	revenue	revenue	NOUN
taxlaw-2836	265	19	rulings	ruling	NOUN
taxlaw-2836	265	20	,	,	PUNCT
taxlaw-2836	265	21	possibly	possibly	ADV
taxlaw-2836	265	22	driven	drive	VERB
taxlaw-2836	265	23	by	by	ADP
taxlaw-2836	265	24	an	an	DET
taxlaw-2836	265	25	increasing	increase	VERB
taxlaw-2836	265	26	irs	irs	PROPN
taxlaw-2836	265	27	priority	priority	NOUN
taxlaw-2836	265	28	on	on	ADP
taxlaw-2836	265	29	resolving	resolve	VERB
taxlaw-2836	265	30	open	open	ADJ
taxlaw-2836	265	31	cases	case	NOUN
taxlaw-2836	265	32	more	more	ADJ
taxlaw-2836	265	33	swiftly.76	swiftly.76	VERB
taxlaw-2836	265	34	technical	technical	ADJ
taxlaw-2836	265	35	advice	advice	NOUN
taxlaw-2836	265	36	and	and	CCONJ
taxlaw-2836	265	37	assistance	assistance	NOUN
taxlaw-2836	265	38	refers	refer	VERB
taxlaw-2836	265	39	to	to	ADP
taxlaw-2836	265	40	written	write	VERB
taxlaw-2836	265	41	responses	response	NOUN
taxlaw-2836	265	42	to	to	ADP
taxlaw-2836	265	43	internal	internal	ADJ
taxlaw-2836	265	44	requests	request	NOUN
taxlaw-2836	265	45	for	for	ADP
taxlaw-2836	265	46	legal	legal	ADJ
taxlaw-2836	265	47	guidance	guidance	NOUN
taxlaw-2836	265	48	from	from	ADP
taxlaw-2836	265	49	irs	irs	PROPN
taxlaw-2836	265	50	employers.77	employers.77	PROPN
taxlaw-2836	265	51	such	such	ADJ
taxlaw-2836	265	52	technical	technical	ADJ
taxlaw-2836	265	53	advice	advice	NOUN
taxlaw-2836	265	54	and	and	CCONJ
taxlaw-2836	265	55	assistance	assistance	NOUN
taxlaw-2836	265	56	similarly	similarly	ADV
taxlaw-2836	265	57	peaked	peak	VERB
taxlaw-2836	265	58	in	in	ADP
taxlaw-2836	265	59	the	the	DET
taxlaw-2836	265	60	mid-1980s	mid-1980	NOUN
taxlaw-2836	265	61	at	at	ADP
taxlaw-2836	265	62	slightly	slightly	ADV
taxlaw-2836	265	63	over	over	ADP
taxlaw-2836	265	64	400	400	NUM
taxlaw-2836	265	65	annually	annually	ADV
taxlaw-2836	265	66	,	,	PUNCT
taxlaw-2836	265	67	and	and	CCONJ
taxlaw-2836	265	68	closed	close	VERB
taxlaw-2836	265	69	ruling	ruling	NOUN
taxlaw-2836	265	70	requests	request	NOUN
taxlaw-2836	265	71	from	from	ADP
taxlaw-2836	265	72	taxpayers	taxpayer	NOUN
taxlaw-2836	265	73	peaked	peak	VERB
taxlaw-2836	265	74	at	at	ADP
taxlaw-2836	265	75	close	close	ADV
taxlaw-2836	265	76	to	to	ADP
taxlaw-2836	265	77	6,000	6,000	NUM
taxlaw-2836	265	78	at	at	ADP
taxlaw-2836	265	79	the	the	DET
taxlaw-2836	265	80	same	same	ADJ
taxlaw-2836	265	81	time.78	time.78	NOUN
taxlaw-2836	265	82	the	the	DET
taxlaw-2836	265	83	reason	reason	NOUN
taxlaw-2836	265	84	for	for	ADP
taxlaw-2836	265	85	the	the	DET
taxlaw-2836	265	86	sharp	sharp	ADJ
taxlaw-2836	265	87	decline	decline	NOUN
taxlaw-2836	265	88	in	in	ADP
taxlaw-2836	265	89	later	later	ADJ
taxlaw-2836	265	90	years	year	NOUN
taxlaw-2836	265	91	is	be	AUX
taxlaw-2836	265	92	not	not	PART
taxlaw-2836	265	93	clear	clear	ADJ
taxlaw-2836	265	94	,	,	PUNCT
taxlaw-2836	265	95	although	although	SCONJ
taxlaw-2836	265	96	again	again	ADV
taxlaw-2836	265	97	there	there	PRON
taxlaw-2836	265	98	was	be	VERB
taxlaw-2836	265	99	a	a	DET
taxlaw-2836	265	100	general	general	ADJ
taxlaw-2836	265	101	decline	decline	NOUN
taxlaw-2836	265	102	in	in	ADP
taxlaw-2836	265	103	such	such	ADJ
taxlaw-2836	265	104	guidance	guidance	NOUN
taxlaw-2836	265	105	that	that	PRON
taxlaw-2836	265	106	began	begin	VERB
taxlaw-2836	265	107	in	in	ADP
taxlaw-2836	265	108	the	the	DET
taxlaw-2836	265	109	1980s	1980	NOUN
taxlaw-2836	265	110	,	,	PUNCT
taxlaw-2836	265	111	possibly	possibly	ADV
taxlaw-2836	265	112	driven	drive	VERB
taxlaw-2836	265	113	by	by	ADP
taxlaw-2836	265	114	the	the	DET
taxlaw-2836	265	115	increasing	increase	VERB
taxlaw-2836	265	116	irs	irs	PROPN
taxlaw-2836	265	117	priority	priority	NOUN
taxlaw-2836	265	118	on	on	ADP
taxlaw-2836	265	119	resolving	resolve	VERB
taxlaw-2836	265	120	open	open	ADJ
taxlaw-2836	265	121	cases	case	NOUN
taxlaw-2836	265	122	more	more	ADV
taxlaw-2836	265	123	swiftly	swiftly	ADV
taxlaw-2836	265	124	and	and	CCONJ
taxlaw-2836	265	125	without	without	ADP
taxlaw-2836	265	126	having	have	VERB
taxlaw-2836	265	127	to	to	PART
taxlaw-2836	265	128	issue	issue	VERB
taxlaw-2836	265	129	publicly	publicly	ADV
taxlaw-2836	265	130	available	available	ADJ
taxlaw-2836	265	131	(	(	PUNCT
taxlaw-2836	265	132	even	even	ADV
taxlaw-2836	265	133	in	in	ADP
taxlaw-2836	265	134	redacted	redact	VERB
taxlaw-2836	265	135	form	form	NOUN
taxlaw-2836	265	136	)	)	PUNCT
taxlaw-2836	265	137	documents.79	documents.79	VERB
taxlaw-2836	265	138	the	the	DET
taxlaw-2836	265	139	irs	irs	PROPN
taxlaw-2836	265	140	had	have	AUX
taxlaw-2836	265	141	also	also	ADV
taxlaw-2836	265	142	begun	begin	VERB
taxlaw-2836	265	143	to	to	PART
taxlaw-2836	265	144	take	take	VERB
taxlaw-2836	265	145	steps	step	NOUN
taxlaw-2836	265	146	that	that	PRON
taxlaw-2836	265	147	discouraged	discourage	VERB
taxlaw-2836	265	148	requests	request	NOUN
taxlaw-2836	265	149	for	for	ADP
taxlaw-2836	265	150	private	private	ADJ
taxlaw-2836	265	151	letter	letter	NOUN
taxlaw-2836	265	152	rulings	ruling	NOUN
taxlaw-2836	265	153	,	,	PUNCT
taxlaw-2836	265	154	including	include	VERB
taxlaw-2836	265	155	imposing	impose	VERB
taxlaw-2836	265	156	(	(	PUNCT
taxlaw-2836	265	157	and	and	CCONJ
taxlaw-2836	265	158	then	then	ADV
taxlaw-2836	265	159	significantly	significantly	ADV
taxlaw-2836	265	160	increasing	increase	VERB
taxlaw-2836	265	161	)	)	PUNCT
taxlaw-2836	265	162	a	a	DET
taxlaw-2836	265	163	fee	fee	NOUN
taxlaw-2836	265	164	for	for	ADP
taxlaw-2836	265	165	such	such	ADJ
taxlaw-2836	265	166	rulings	ruling	NOUN
taxlaw-2836	265	167	,	,	PUNCT
taxlaw-2836	265	168	making	make	VERB
taxlaw-2836	265	169	more	more	ADJ
taxlaw-2836	265	170	areas	area	NOUN
taxlaw-2836	265	171	off	off	ADP
taxlaw-2836	265	172	limits	limit	NOUN
taxlaw-2836	265	173	for	for	ADP
taxlaw-2836	265	174	such	such	ADJ
taxlaw-2836	265	175	rulings	ruling	NOUN
taxlaw-2836	265	176	,	,	PUNCT
taxlaw-2836	265	177	and	and	CCONJ
taxlaw-2836	265	178	adopting	adopt	VERB
taxlaw-2836	265	179	streamlined	streamlined	ADJ
taxlaw-2836	265	180	procedures	procedure	NOUN
taxlaw-2836	265	181	for	for	ADP
taxlaw-2836	265	182	some	some	DET
taxlaw-2836	265	183	common	common	ADJ
taxlaw-2836	265	184	rulings	ruling	NOUN
taxlaw-2836	265	185	.	.	PUNCT
taxlaw-2836	266	1	80	80	NUM
taxlaw-2836	267	1	the	the	DET
taxlaw-2836	267	2	fact	fact	NOUN
taxlaw-2836	267	3	that	that	SCONJ
taxlaw-2836	267	4	the	the	DET
taxlaw-2836	267	5	amount	amount	NOUN
taxlaw-2836	267	6	of	of	ADP
taxlaw-2836	267	7	both	both	CCONJ
taxlaw-2836	267	8	precedential	precedential	ADJ
taxlaw-2836	267	9	and	and	CCONJ
taxlaw-2836	267	10	nonprecedential	nonprecedential	ADJ
taxlaw-2836	267	11	guidance	guidance	NOUN
taxlaw-2836	267	12	declined	decline	VERB
taxlaw-2836	267	13	generally	generally	ADV
taxlaw-2836	267	14	over	over	ADP
taxlaw-2836	267	15	the	the	DET
taxlaw-2836	267	16	past	past	ADJ
taxlaw-2836	267	17	several	several	ADJ
taxlaw-2836	267	18	decades	decade	NOUN
taxlaw-2836	267	19	makes	make	VERB
taxlaw-2836	267	20	it	it	PRON
taxlaw-2836	267	21	unlikely	unlikely	ADJ
taxlaw-2836	267	22	that	that	SCONJ
taxlaw-2836	267	23	the	the	DET
taxlaw-2836	267	24	recent	recent	ADJ
taxlaw-2836	267	25	shift	shift	NOUN
taxlaw-2836	267	26	in	in	ADP
taxlaw-2836	267	27	responsibility	responsibility	NOUN
taxlaw-2836	267	28	for	for	ADP
taxlaw-2836	267	29	guidance	guidance	NOUN
taxlaw-2836	267	30	relating	relate	VERB
taxlaw-2836	267	31	to	to	PART
taxlaw-2836	267	32	exempt	exempt	VERB
taxlaw-2836	267	33	organizations	organization	NOUN
taxlaw-2836	267	34	from	from	ADP
taxlaw-2836	267	35	the	the	DET
taxlaw-2836	267	36	irs	irs	PROPN
taxlaw-2836	267	37	to	to	ADP
taxlaw-2836	267	38	the	the	DET
taxlaw-2836	267	39	office	office	NOUN
taxlaw-2836	267	40	of	of	ADP
taxlaw-2836	267	41	chief	chief	ADJ
taxlaw-2836	267	42	counsel	counsel	NOUN
taxlaw-2836	267	43	will	will	AUX
taxlaw-2836	267	44	cause	cause	VERB
taxlaw-2836	267	45	a	a	DET
taxlaw-2836	267	46	resurgence.81	resurgence.81	NOUN
taxlaw-2836	267	47	finally	finally	ADV
taxlaw-2836	267	48	,	,	PUNCT
taxlaw-2836	267	49	the	the	DET
taxlaw-2836	267	50	irs	irs	PROPN
taxlaw-2836	267	51	also	also	ADV
taxlaw-2836	267	52	engages	engage	VERB
taxlaw-2836	267	53	in	in	ADP
taxlaw-2836	267	54	public	public	ADJ
taxlaw-2836	267	55	education	education	NOUN
taxlaw-2836	267	56	in	in	ADP
taxlaw-2836	267	57	a	a	DET
taxlaw-2836	267	58	variety	variety	NOUN
taxlaw-2836	267	59	of	of	ADP
taxlaw-2836	267	60	ways	way	NOUN
taxlaw-2836	267	61	,	,	PUNCT
taxlaw-2836	267	62	including	include	VERB
taxlaw-2836	267	63	maintaining	maintain	VERB
taxlaw-2836	267	64	an	an	DET
taxlaw-2836	267	65	extensive	extensive	ADJ
taxlaw-2836	267	66	website	website	NOUN
taxlaw-2836	267	67	of	of	ADP
taxlaw-2836	267	68	exempt	exempt	ADJ
taxlaw-2836	267	69	organization	organization	NOUN
taxlaw-2836	267	70	information	information	NOUN
taxlaw-2836	267	71	,	,	PUNCT
taxlaw-2836	267	72	drafting	draft	VERB
taxlaw-2836	267	73	and	and	CCONJ
taxlaw-2836	267	74	revising	revise	VERB
taxlaw-2836	267	75	publications	publication	NOUN
taxlaw-2836	267	76	as	as	SCONJ
taxlaw-2836	267	77	needed	need	VERB
taxlaw-2836	267	78	,	,	PUNCT
taxlaw-2836	267	79	hosting	host	VERB
taxlaw-2836	267	80	various	various	ADJ
taxlaw-2836	267	81	workshops	workshop	NOUN
taxlaw-2836	267	82	for	for	ADP
taxlaw-2836	267	83	the	the	DET
taxlaw-2836	267	84	public	public	NOUN
taxlaw-2836	267	85	and	and	CCONJ
taxlaw-2836	267	86	practitioners	practitioner	NOUN
taxlaw-2836	267	87	,	,	PUNCT
taxlaw-2836	267	88	and	and	CCONJ
taxlaw-2836	267	89	communicating	communicate	VERB
taxlaw-2836	267	90	with	with	ADP
taxlaw-2836	267	91	the	the	DET
taxlaw-2836	267	92	regulated	regulated	ADJ
taxlaw-2836	267	93	community	community	NOUN
taxlaw-2836	267	94	in	in	ADP
taxlaw-2836	267	95	numerous	numerous	ADJ
taxlaw-2836	267	96	ways.82	ways.82	NOUN
taxlaw-2836	267	97	however	however	ADV
taxlaw-2836	267	98	,	,	PUNCT
taxlaw-2836	267	99	the	the	DET
taxlaw-2836	267	100	service	service	NOUN
taxlaw-2836	267	101	has	have	AUX
taxlaw-2836	267	102	discontinued	discontinue	VERB
taxlaw-2836	267	103	some	some	DET
taxlaw-2836	267	104	forms	form	NOUN
taxlaw-2836	267	105	of	of	ADP
taxlaw-2836	267	106	public	public	ADJ
taxlaw-2836	267	107	education	education	NOUN
taxlaw-2836	267	108	in	in	ADP
taxlaw-2836	267	109	recent	recent	ADJ
taxlaw-2836	267	110	years	year	NOUN
taxlaw-2836	267	111	,	,	PUNCT
taxlaw-2836	267	112	most	most	ADV
taxlaw-2836	267	113	notably	notably	ADV
taxlaw-2836	267	114	the	the	DET
taxlaw-2836	267	115	internal	internal	ADJ
taxlaw-2836	267	116	but	but	CCONJ
taxlaw-2836	267	117	publicly	publicly	ADV
taxlaw-2836	267	118	available	available	ADJ
taxlaw-2836	267	119	articles	article	NOUN
taxlaw-2836	267	120	published	publish	VERB
taxlaw-2836	267	121	as	as	ADP
taxlaw-2836	267	122	part	part	NOUN
taxlaw-2836	267	123	of	of	ADP
taxlaw-2836	267	124	the	the	DET
taxlaw-2836	267	125	exempt	exempt	ADJ
taxlaw-2836	267	126	organizations	organization	NOUN
taxlaw-2836	267	127	continuing	continue	VERB
taxlaw-2836	267	128	professional	professional	ADJ
taxlaw-2836	267	129	education	education	NOUN
taxlaw-2836	267	130	technical	technical	ADJ
taxlaw-2836	267	131	instruction	instruction	NOUN
taxlaw-2836	267	132	program.83	program.83	PROPN
taxlaw-2836	267	133	e.	e.	PROPN
taxlaw-2836	267	134	current	current	PROPN
taxlaw-2836	267	135	compliance	compliance	NOUN
taxlaw-2836	267	136	despite	despite	SCONJ
taxlaw-2836	267	137	these	these	DET
taxlaw-2836	267	138	trends	trend	NOUN
taxlaw-2836	267	139	,	,	PUNCT
taxlaw-2836	267	140	it	it	PRON
taxlaw-2836	267	141	is	be	AUX
taxlaw-2836	267	142	not	not	PART
taxlaw-2836	267	143	clear	clear	ADJ
taxlaw-2836	267	144	to	to	ADP
taxlaw-2836	267	145	what	what	DET
taxlaw-2836	267	146	extent	extent	NOUN
taxlaw-2836	267	147	this	this	DET
taxlaw-2836	267	148	reduced	reduce	VERB
taxlaw-2836	267	149	irs	irs	PROPN
taxlaw-2836	267	150	oversight	oversight	NOUN
taxlaw-2836	267	151	has	have	AUX
taxlaw-2836	267	152	led	lead	VERB
taxlaw-2836	267	153	to	to	ADP
taxlaw-2836	267	154	increased	increase	VERB
taxlaw-2836	267	155	violations	violation	NOUN
taxlaw-2836	267	156	of	of	ADP
taxlaw-2836	267	157	the	the	DET
taxlaw-2836	267	158	applicable	applicable	ADJ
taxlaw-2836	267	159	federal	federal	ADJ
taxlaw-2836	267	160	tax	tax	NOUN
taxlaw-2836	267	161	laws	law	NOUN
taxlaw-2836	267	162	by	by	ADP
taxlaw-2836	267	163	exempt	exempt	ADJ
taxlaw-2836	267	164	organizations	organization	NOUN
taxlaw-2836	267	165	.	.	PUNCT
taxlaw-2836	268	1	information	information	NOUN
taxlaw-2836	268	2	regarding	regard	VERB
taxlaw-2836	268	3	such	such	ADJ
taxlaw-2836	268	4	violations	violation	NOUN
taxlaw-2836	268	5	,	,	PUNCT
taxlaw-2836	268	6	and	and	CCONJ
taxlaw-2836	268	7	related	related	ADJ
taxlaw-2836	268	8	violations	violation	NOUN
taxlaw-2836	268	9	of	of	ADP
taxlaw-2836	268	10	applicable	applicable	ADJ
taxlaw-2836	268	11	state	state	NOUN
taxlaw-2836	268	12	and	and	CCONJ
taxlaw-2836	268	13	local	local	ADJ
taxlaw-2836	268	14	75	75	NUM
taxlaw-2836	268	15	see	see	NOUN
taxlaw-2836	268	16	olatunde	olatunde	PROPN
taxlaw-2836	268	17	c.	c.	PROPN
taxlaw-2836	268	18	johnson	johnson	PROPN
taxlaw-2836	268	19	,	,	PUNCT
taxlaw-2836	268	20	the	the	DET
taxlaw-2836	268	21	story	story	NOUN
taxlaw-2836	268	22	of	of	ADP
taxlaw-2836	268	23	bob	bob	PROPN
taxlaw-2836	268	24	jones	jones	PROPN
taxlaw-2836	268	25	university	university	PROPN
taxlaw-2836	268	26	v.	v.	PROPN
taxlaw-2836	268	27	united	united	PROPN
taxlaw-2836	268	28	states	states	PROPN
taxlaw-2836	268	29	:	:	PUNCT
taxlaw-2836	268	30	race	race	NOUN
taxlaw-2836	268	31	,	,	PUNCT
taxlaw-2836	268	32	religion	religion	NOUN
taxlaw-2836	268	33	,	,	PUNCT
taxlaw-2836	268	34	and	and	CCONJ
taxlaw-2836	268	35	congress	congress	PROPN
taxlaw-2836	268	36	’	'	PUNCT
taxlaw-2836	268	37	extraordinary	extraordinary	ADJ
taxlaw-2836	268	38	acquiescence	acquiescence	NOUN
taxlaw-2836	268	39	,	,	PUNCT
taxlaw-2836	268	40	in	in	ADP
taxlaw-2836	268	41	statutory	statutory	ADJ
taxlaw-2836	268	42	interpretation	interpretation	NOUN
taxlaw-2836	268	43	stories	story	NOUN
taxlaw-2836	268	44	126	126	NUM
taxlaw-2836	268	45	,	,	PUNCT
taxlaw-2836	268	46	137	137	NUM
taxlaw-2836	268	47	-	-	SYM
taxlaw-2836	268	48	38	38	NUM
taxlaw-2836	268	49	(	(	PUNCT
taxlaw-2836	268	50	william	william	PROPN
taxlaw-2836	268	51	eskridge	eskridge	PROPN
taxlaw-2836	268	52	&	&	CCONJ
taxlaw-2836	268	53	elizabeth	elizabeth	PROPN
taxlaw-2836	268	54	garrett	garrett	PROPN
taxlaw-2836	268	55	eds	eds	PROPN
taxlaw-2836	268	56	.	.	PROPN
taxlaw-2836	268	57	,	,	PUNCT
taxlaw-2836	268	58	2010	2010	NUM
taxlaw-2836	268	59	)	)	PUNCT
taxlaw-2836	268	60	.	.	PUNCT
taxlaw-2836	269	1	76	76	NUM
taxlaw-2836	269	2	see	see	VERB
taxlaw-2836	269	3	marion	marion	PROPN
taxlaw-2836	269	4	marshall	marshall	PROPN
taxlaw-2836	269	5	et	et	PROPN
taxlaw-2836	269	6	al	al	PROPN
taxlaw-2836	269	7	.	.	PROPN
taxlaw-2836	269	8	,	,	PUNCT
taxlaw-2836	269	9	the	the	DET
taxlaw-2836	269	10	changing	change	VERB
taxlaw-2836	269	11	landscape	landscape	NOUN
taxlaw-2836	269	12	of	of	ADP
taxlaw-2836	269	13	irs	irs	PROPN
taxlaw-2836	269	14	guidance	guidance	NOUN
taxlaw-2836	269	15	:	:	PUNCT
taxlaw-2836	269	16	a	a	DET
taxlaw-2836	269	17	downward	downward	ADJ
taxlaw-2836	269	18	slope	slope	NOUN
taxlaw-2836	269	19	,	,	PUNCT
taxlaw-2836	269	20	90	90	NUM
taxlaw-2836	269	21	tax	tax	NOUN
taxlaw-2836	269	22	notes	note	NOUN
taxlaw-2836	269	23	673	673	NUM
taxlaw-2836	269	24	,	,	PUNCT
taxlaw-2836	269	25	673	673	NUM
taxlaw-2836	269	26	(	(	PUNCT
taxlaw-2836	269	27	2001	2001	NUM
taxlaw-2836	269	28	)	)	PUNCT
taxlaw-2836	269	29	.	.	PUNCT
taxlaw-2836	270	1	77	77	NUM
taxlaw-2836	270	2	irm	irm	PROPN
taxlaw-2836	270	3	7.1.2.3.1	7.1.2.3.1	NUM
taxlaw-2836	270	4	,	,	PUNCT
taxlaw-2836	270	5	7.1.2.3.2	7.1.2.3.2	NUM
taxlaw-2836	270	6	,	,	PUNCT
taxlaw-2836	270	7	http://www.irs.gov/irm/part7/irm_07-001-002.html	http://www.irs.gov/irm/part7/irm_07-001-002.html	NOUN
taxlaw-2836	271	1	[	[	X
taxlaw-2836	271	2	http://perma.cc	http://perma.cc	PROPN
taxlaw-2836	271	3	/25v6	/25v6	NOUN
taxlaw-2836	271	4	-	-	PUNCT
taxlaw-2836	271	5	yspl	yspl	ADJ
taxlaw-2836	271	6	]	]	PUNCT
taxlaw-2836	271	7	.	.	PUNCT
taxlaw-2836	272	1	78	78	NUM
taxlaw-2836	272	2	see	see	VERB
taxlaw-2836	272	3	1982	1982	NUM
taxlaw-2836	272	4	irs	irs	PROPN
taxlaw-2836	272	5	ann	ann	PROPN
taxlaw-2836	272	6	.	.	PROPN
taxlaw-2836	272	7	rep	rep	PROPN
taxlaw-2836	272	8	.	.	PROPN
taxlaw-2836	272	9	59	59	NUM
taxlaw-2836	272	10	;	;	PUNCT
taxlaw-2836	272	11	1983	1983	NUM
taxlaw-2836	272	12	irs	irs	PROPN
taxlaw-2836	272	13	ann	ann	PROPN
taxlaw-2836	272	14	.	.	PROPN
taxlaw-2836	272	15	rep	rep	PROPN
taxlaw-2836	272	16	.	.	PROPN
taxlaw-2836	272	17	63	63	NUM
taxlaw-2836	272	18	;	;	PUNCT
taxlaw-2836	272	19	1984	1984	NUM
taxlaw-2836	273	1	irs	irs	PROPN
taxlaw-2836	273	2	ann	ann	PROPN
taxlaw-2836	273	3	.	.	PROPN
taxlaw-2836	273	4	rep	rep	PROPN
taxlaw-2836	273	5	.	.	PROPN
taxlaw-2836	273	6	63	63	NUM
taxlaw-2836	273	7	;	;	PUNCT
taxlaw-2836	273	8	irs	irs	PROPN
taxlaw-2836	273	9	,	,	PUNCT
taxlaw-2836	273	10	highlights	highlight	NOUN
taxlaw-2836	273	11	of	of	ADP
taxlaw-2836	273	12	1985	1985	NUM
taxlaw-2836	273	13	,	,	PUNCT
taxlaw-2836	273	14	at	at	ADP
taxlaw-2836	273	15	7	7	NUM
taxlaw-2836	273	16	;	;	PUNCT
taxlaw-2836	273	17	1986	1986	NUM
taxlaw-2836	273	18	irs	irs	PROPN
taxlaw-2836	273	19	ann	ann	PROPN
taxlaw-2836	273	20	.	.	PROPN
taxlaw-2836	273	21	rep	rep	PROPN
taxlaw-2836	273	22	.	.	PROPN
taxlaw-2836	273	23	59	59	NUM
taxlaw-2836	273	24	;	;	PUNCT
taxlaw-2836	273	25	1987	1987	NUM
taxlaw-2836	273	26	irs	irs	PROPN
taxlaw-2836	273	27	ann	ann	PROPN
taxlaw-2836	273	28	.	.	PROPN
taxlaw-2836	273	29	rep	rep	PROPN
taxlaw-2836	273	30	.	.	PROPN
taxlaw-2836	273	31	58	58	NUM
taxlaw-2836	273	32	;	;	PUNCT
taxlaw-2836	273	33	1988	1988	NUM
taxlaw-2836	273	34	irs	irs	PROPN
taxlaw-2836	273	35	ann	ann	PROPN
taxlaw-2836	273	36	.	.	PROPN
taxlaw-2836	273	37	rep	rep	PROPN
taxlaw-2836	273	38	.	.	PROPN
taxlaw-2836	273	39	56	56	NUM
taxlaw-2836	273	40	.	.	X
taxlaw-2836	273	41	79	79	NUM
taxlaw-2836	273	42	see	see	VERB
taxlaw-2836	273	43	marshall	marshall	PROPN
taxlaw-2836	273	44	et	et	PROPN
taxlaw-2836	273	45	al	al	PROPN
taxlaw-2836	273	46	.	.	PROPN
taxlaw-2836	273	47	,	,	PUNCT
taxlaw-2836	273	48	supra	supra	PROPN
taxlaw-2836	273	49	note	note	PROPN
taxlaw-2836	273	50	76	76	NUM
taxlaw-2836	273	51	,	,	PUNCT
taxlaw-2836	273	52	at	at	ADP
taxlaw-2836	273	53	673	673	NUM
taxlaw-2836	273	54	-	-	SYM
taxlaw-2836	273	55	74	74	NUM
taxlaw-2836	273	56	.	.	PUNCT
taxlaw-2836	273	57	80	80	NUM
taxlaw-2836	273	58	see	see	VERB
taxlaw-2836	273	59	i	i	PRON
taxlaw-2836	273	60	d.	d.	PROPN
taxlaw-2836	273	61	at	at	ADP
taxlaw-2836	273	62	674	674	NUM
taxlaw-2836	273	63	;	;	PUNCT
taxlaw-2836	273	64	rev	rev	PROPN
taxlaw-2836	273	65	.	.	PROPN
taxlaw-2836	273	66	proc	proc	PROPN
taxlaw-2836	273	67	.	.	PUNCT
taxlaw-2836	274	1	2015	2015	NUM
taxlaw-2836	274	2	-	-	SYM
taxlaw-2836	274	3	1	1	NUM
taxlaw-2836	274	4	,	,	PUNCT
taxlaw-2836	274	5	2015	2015	NUM
taxlaw-2836	274	6	-	-	SYM
taxlaw-2836	274	7	1	1	NUM
taxlaw-2836	274	8	i.r.b	i.r.b	NOUN
taxlaw-2836	274	9	.	.	NOUN
taxlaw-2836	275	1	1	1	NUM
taxlaw-2836	275	2	,	,	PUNCT
taxlaw-2836	275	3	80	80	NUM
taxlaw-2836	275	4	(	(	PUNCT
taxlaw-2836	275	5	setting	set	VERB
taxlaw-2836	275	6	user	user	NOUN
taxlaw-2836	275	7	fees	fee	NOUN
taxlaw-2836	275	8	)	)	PUNCT
taxlaw-2836	275	9	;	;	PUNCT
taxlaw-2836	275	10	irs	irs	PROPN
taxlaw-2836	275	11	,	,	PUNCT
taxlaw-2836	275	12	form	form	NOUN
taxlaw-2836	275	13	8940	8940	NUM
taxlaw-2836	275	14	miscellaneous	miscellaneous	ADJ
taxlaw-2836	275	15	determination	determination	NOUN
taxlaw-2836	275	16	requests	request	NOUN
taxlaw-2836	275	17	,	,	PUNCT
taxlaw-2836	275	18	https://www.irs.gov/charities-&-non-profits/new-form-8940-formiscellaneous-determination-requests	https://www.irs.gov/charities-&-non-profits/new-form-8940-formiscellaneous-determination-request	NOUN
taxlaw-2836	275	19	[	[	X
taxlaw-2836	275	20	https://perma.cc/svg5-ejjj	https://perma.cc/svg5-ejjj	X
taxlaw-2836	275	21	]	]	X
taxlaw-2836	275	22	(	(	PUNCT
taxlaw-2836	275	23	last	last	ADJ
taxlaw-2836	275	24	updated	update	VERB
taxlaw-2836	275	25	aug	aug	PROPN
taxlaw-2836	275	26	.	.	PROPN
taxlaw-2836	275	27	28	28	NUM
taxlaw-2836	275	28	,	,	PUNCT
taxlaw-2836	275	29	2015	2015	NUM
taxlaw-2836	275	30	)	)	PUNCT
taxlaw-2836	275	31	.	.	PUNCT
taxlaw-2836	276	1	81	81	NUM
taxlaw-2836	276	2	irs	irs	PROPN
taxlaw-2836	276	3	announcement	announcement	NOUN
taxlaw-2836	276	4	2014	2014	NUM
taxlaw-2836	276	5	-	-	SYM
taxlaw-2836	276	6	34	34	NUM
taxlaw-2836	276	7	,	,	PUNCT
taxlaw-2836	276	8	2014	2014	NUM
taxlaw-2836	276	9	-	-	SYM
taxlaw-2836	276	10	51	51	NUM
taxlaw-2836	276	11	i.r.b	i.r.b	NOUN
taxlaw-2836	276	12	.	.	PUNCT
taxlaw-2836	277	1	949	949	NUM
taxlaw-2836	277	2	;	;	PUNCT
taxlaw-2836	277	3	see	see	VERB
taxlaw-2836	277	4	also	also	ADV
taxlaw-2836	277	5	matthew	matthew	PROPN
taxlaw-2836	277	6	r.	r.	PROPN
taxlaw-2836	277	7	madara	madara	PROPN
taxlaw-2836	277	8	,	,	PUNCT
taxlaw-2836	277	9	realignment	realignment	NOUN
taxlaw-2836	277	10	of	of	ADP
taxlaw-2836	277	11	eo	eo	PROPN
taxlaw-2836	277	12	rulings	ruling	NOUN
taxlaw-2836	277	13	will	will	AUX
taxlaw-2836	277	14	bring	bring	VERB
taxlaw-2836	277	15	new	new	ADJ
taxlaw-2836	277	16	work	work	NOUN
taxlaw-2836	277	17	rules	rule	NOUN
taxlaw-2836	277	18	,	,	PUNCT
taxlaw-2836	277	19	146	146	NUM
taxlaw-2836	277	20	tax	tax	NOUN
taxlaw-2836	277	21	notes	note	NOUN
taxlaw-2836	277	22	1215	1215	NUM
taxlaw-2836	277	23	(	(	PUNCT
taxlaw-2836	277	24	2015	2015	NUM
taxlaw-2836	277	25	)	)	PUNCT
taxlaw-2836	277	26	.	.	PUNCT
taxlaw-2836	278	1	82	82	NUM
taxlaw-2836	278	2	see	see	VERB
taxlaw-2836	278	3	irs	irs	PROPN
taxlaw-2836	278	4	tax	tax	NOUN
taxlaw-2836	278	5	information	information	NOUN
taxlaw-2836	278	6	for	for	ADP
taxlaw-2836	278	7	charities	charity	NOUN
taxlaw-2836	278	8	and	and	CCONJ
taxlaw-2836	278	9	other	other	ADJ
taxlaw-2836	278	10	non	non	ADJ
taxlaw-2836	278	11	-	-	NOUN
taxlaw-2836	278	12	profits	profit	NOUN
taxlaw-2836	278	13	,	,	PUNCT
taxlaw-2836	278	14	http://www.irs.gov	http://www.irs.gov	ADJ
taxlaw-2836	278	15	/charities-&-non	/charities-&-non	NOUN
taxlaw-2836	278	16	-	-	PUNCT
taxlaw-2836	278	17	profits	profit	NOUN
taxlaw-2836	279	1	[	[	X
taxlaw-2836	279	2	http://perma.cc/m3rf-wn3	http://perma.cc/m3rf-wn3	NOUN
taxlaw-2836	279	3	t	t	X
taxlaw-2836	279	4	]	]	PUNCT
taxlaw-2836	279	5	(	(	PUNCT
taxlaw-2836	279	6	last	last	ADJ
taxlaw-2836	279	7	updated	update	VERB
taxlaw-2836	279	8	oct	oct	PROPN
taxlaw-2836	279	9	.	.	PROPN
taxlaw-2836	279	10	16	16	NUM
taxlaw-2836	279	11	,	,	PUNCT
taxlaw-2836	279	12	2015	2015	NUM
taxlaw-2836	279	13	)	)	PUNCT
taxlaw-2836	279	14	;	;	PUNCT
taxlaw-2836	279	15	carriker	carriker	NOUN
taxlaw-2836	279	16	,	,	PUNCT
taxlaw-2836	279	17	supra	supra	PROPN
taxlaw-2836	279	18	note	note	NOUN
taxlaw-2836	279	19	42	42	NUM
taxlaw-2836	279	20	,	,	PUNCT
taxlaw-2836	279	21	at	at	ADP
taxlaw-2836	279	22	9	9	NUM
taxlaw-2836	279	23	-	-	SYM
taxlaw-2836	279	24	10	10	NUM
taxlaw-2836	279	25	.	.	PUNCT
taxlaw-2836	279	26	83	83	NUM
taxlaw-2836	279	27	see	see	VERB
taxlaw-2836	279	28	irs	irs	PROPN
taxlaw-2836	279	29	,	,	PUNCT
taxlaw-2836	279	30	exempt	exempt	ADJ
taxlaw-2836	279	31	organizations	organization	NOUN
taxlaw-2836	279	32	-	-	PUNCT
taxlaw-2836	279	33	continuing	continue	VERB
taxlaw-2836	279	34	professional	professional	ADJ
taxlaw-2836	279	35	education	education	NOUN
taxlaw-2836	279	36	articles	article	NOUN
taxlaw-2836	279	37	,	,	PUNCT
taxlaw-2836	279	38	http://www	http://www	PROPN
taxlaw-2836	279	39	.irs.gov	.irs.gov	PUNCT
taxlaw-2836	279	40	/	/	SYM
taxlaw-2836	279	41	charities-&-non	charities-&-non	NOUN
taxlaw-2836	279	42	-	-	NOUN
taxlaw-2836	279	43	profits	profit	NOUN
taxlaw-2836	279	44	/	/	SYM
taxlaw-2836	279	45	exempt	exempt	ADJ
taxlaw-2836	279	46	-	-	PUNCT
taxlaw-2836	279	47	organizations	organization	NOUN
taxlaw-2836	279	48	-	-	PUNCT
taxlaw-2836	279	49	continuing	continue	VERB
taxlaw-2836	279	50	-	-	PUNCT
taxlaw-2836	279	51	professional	professional	ADJ
taxlaw-2836	279	52	-	-	PUNCT
taxlaw-2836	279	53	education	education	NOUN
taxlaw-2836	279	54	-	-	PUNCT
taxlaw-2836	279	55	technicalinstruction	technicalinstruction	NOUN
taxlaw-2836	279	56	-	-	PUNCT
taxlaw-2836	279	57	program	program	NOUN
taxlaw-2836	279	58	[	[	X
taxlaw-2836	279	59	http://perma.cc/vgc3-xn8n	http://perma.cc/vgc3-xn8n	X
taxlaw-2836	279	60	]	]	X
taxlaw-2836	279	61	(	(	PUNCT
taxlaw-2836	279	62	last	last	ADJ
taxlaw-2836	279	63	updated	update	VERB
taxlaw-2836	279	64	may	may	AUX
taxlaw-2836	279	65	1	1	NUM
taxlaw-2836	279	66	,	,	PUNCT
taxlaw-2836	279	67	2015	2015	NUM
taxlaw-2836	279	68	)	)	PUNCT
taxlaw-2836	279	69	;	;	PUNCT
taxlaw-2836	279	70	kim	kim	PROPN
taxlaw-2836	279	71	barker	barker	PROPN
taxlaw-2836	279	72	&	&	CCONJ
taxlaw-2836	279	73	justin	justin	PROPN
taxlaw-2836	279	74	elliott	elliott	PROPN
taxlaw-2836	279	75	,	,	PUNCT
taxlaw-2836	279	76	how	how	SCONJ
taxlaw-2836	279	77	the	the	DET
taxlaw-2836	279	78	irs	irs	PROPN
taxlaw-2836	279	79	’s	’s	PART
taxlaw-2836	279	80	nonprofit	nonprofit	ADJ
taxlaw-2836	279	81	division	division	NOUN
taxlaw-2836	279	82	got	get	VERB
taxlaw-2836	279	83	so	so	ADV
taxlaw-2836	279	84	dysfunctional	dysfunctional	ADJ
taxlaw-2836	279	85	,	,	PUNCT
taxlaw-2836	279	86	propublica	propublica	PROPN
taxlaw-2836	279	87	(	(	PUNCT
taxlaw-2836	279	88	may	may	PROPN
taxlaw-2836	279	89	17	17	NUM
taxlaw-2836	279	90	,	,	PUNCT
taxlaw-2836	279	91	2013	2013	NUM
taxlaw-2836	279	92	)	)	PUNCT
taxlaw-2836	279	93	.	.	PUNCT
taxlaw-2836	280	1	2016	2016	NUM
taxlaw-2836	280	2	]	]	PUNCT
taxlaw-2836	280	3	“	"	PUNCT
taxlaw-2836	280	4	the	the	DET
taxlaw-2836	280	5	better	well	ADJ
taxlaw-2836	280	6	part	part	NOUN
taxlaw-2836	280	7	of	of	ADP
taxlaw-2836	280	8	valour	valour	NOUN
taxlaw-2836	280	9	is	be	AUX
taxlaw-2836	280	10	discretion	discretion	NOUN
taxlaw-2836	280	11	”	"	PUNCT
taxlaw-2836	280	12	95	95	NUM
taxlaw-2836	280	13	laws	law	NOUN
taxlaw-2836	280	14	,	,	PUNCT
taxlaw-2836	280	15	is	be	AUX
taxlaw-2836	280	16	almost	almost	ADV
taxlaw-2836	280	17	completely	completely	ADV
taxlaw-2836	280	18	anecdotal	anecdotal	ADJ
taxlaw-2836	280	19	.	.	PUNCT
taxlaw-2836	281	1	84	84	NUM
taxlaw-2836	282	1	the	the	DET
taxlaw-2836	282	2	irs	irs	PROPN
taxlaw-2836	282	3	estimated	estimate	VERB
taxlaw-2836	282	4	a	a	DET
taxlaw-2836	282	5	voluntary	voluntary	ADJ
taxlaw-2836	282	6	payment	payment	NOUN
taxlaw-2836	282	7	compliance	compliance	NOUN
taxlaw-2836	282	8	rate	rate	NOUN
taxlaw-2836	282	9	for	for	ADP
taxlaw-2836	282	10	all	all	DET
taxlaw-2836	282	11	tax	tax	NOUN
taxlaw-2836	282	12	-	-	PUNCT
taxlaw-2836	282	13	exempt	exempt	ADJ
taxlaw-2836	282	14	and	and	CCONJ
taxlaw-2836	282	15	government	government	NOUN
taxlaw-2836	282	16	entities	entity	NOUN
taxlaw-2836	282	17	in	in	ADP
taxlaw-2836	282	18	tax	tax	NOUN
taxlaw-2836	282	19	year	year	NOUN
taxlaw-2836	282	20	2001	2001	NUM
taxlaw-2836	282	21	of	of	ADP
taxlaw-2836	282	22	99.87	99.87	NUM
taxlaw-2836	282	23	%	%	NOUN
taxlaw-2836	282	24	,	,	PUNCT
taxlaw-2836	282	25	the	the	DET
taxlaw-2836	282	26	highest	high	ADJ
taxlaw-2836	282	27	rate	rate	NOUN
taxlaw-2836	282	28	among	among	ADP
taxlaw-2836	282	29	the	the	DET
taxlaw-2836	282	30	four	four	NUM
taxlaw-2836	282	31	irs	irs	PROPN
taxlaw-2836	282	32	operating	operating	NOUN
taxlaw-2836	282	33	divisions.85	divisions.85	NOUN
taxlaw-2836	282	34	it	it	PRON
taxlaw-2836	282	35	is	be	AUX
taxlaw-2836	282	36	not	not	PART
taxlaw-2836	282	37	clear	clear	ADJ
taxlaw-2836	282	38	how	how	SCONJ
taxlaw-2836	282	39	reliable	reliable	ADJ
taxlaw-2836	282	40	or	or	CCONJ
taxlaw-2836	282	41	how	how	SCONJ
taxlaw-2836	282	42	reflective	reflective	ADJ
taxlaw-2836	282	43	of	of	ADP
taxlaw-2836	282	44	actual	actual	ADJ
taxlaw-2836	282	45	compliance	compliance	NOUN
taxlaw-2836	282	46	that	that	DET
taxlaw-2836	282	47	figure	figure	NOUN
taxlaw-2836	282	48	is	be	AUX
taxlaw-2836	282	49	,	,	PUNCT
taxlaw-2836	282	50	given	give	VERB
taxlaw-2836	282	51	that	that	SCONJ
taxlaw-2836	282	52	violations	violation	NOUN
taxlaw-2836	282	53	of	of	ADP
taxlaw-2836	282	54	the	the	DET
taxlaw-2836	282	55	requirements	requirement	NOUN
taxlaw-2836	282	56	for	for	ADP
taxlaw-2836	282	57	exemption	exemption	NOUN
taxlaw-2836	282	58	rarely	rarely	ADV
taxlaw-2836	282	59	result	result	VERB
taxlaw-2836	282	60	in	in	ADP
taxlaw-2836	282	61	revocation	revocation	NOUN
taxlaw-2836	282	62	.	.	PUNCT
taxlaw-2836	283	1	86	86	NUM
taxlaw-2836	283	2	at	at	ADP
taxlaw-2836	283	3	the	the	DET
taxlaw-2836	283	4	same	same	ADJ
taxlaw-2836	283	5	time	time	NOUN
taxlaw-2836	283	6	,	,	PUNCT
taxlaw-2836	283	7	some	some	DET
taxlaw-2836	283	8	instances	instance	NOUN
taxlaw-2836	283	9	of	of	ADP
taxlaw-2836	283	10	noncompliance	noncompliance	NOUN
taxlaw-2836	283	11	may	may	AUX
taxlaw-2836	283	12	not	not	PART
taxlaw-2836	283	13	be	be	AUX
taxlaw-2836	283	14	related	relate	VERB
taxlaw-2836	283	15	to	to	ADP
taxlaw-2836	283	16	the	the	DET
taxlaw-2836	283	17	federal	federal	ADJ
taxlaw-2836	283	18	tax	tax	NOUN
taxlaw-2836	283	19	law	law	NOUN
taxlaw-2836	283	20	requirements	requirement	NOUN
taxlaw-2836	283	21	for	for	ADP
taxlaw-2836	283	22	exemption	exemption	NOUN
taxlaw-2836	283	23	,	,	PUNCT
taxlaw-2836	283	24	such	such	ADJ
taxlaw-2836	283	25	as	as	ADP
taxlaw-2836	283	26	failures	failure	NOUN
taxlaw-2836	283	27	to	to	PART
taxlaw-2836	283	28	comply	comply	VERB
taxlaw-2836	283	29	with	with	ADP
taxlaw-2836	283	30	employment	employment	NOUN
taxlaw-2836	283	31	tax	tax	NOUN
taxlaw-2836	283	32	rules.87	rules.87	VERB
taxlaw-2836	283	33	the	the	DET
taxlaw-2836	283	34	irs	irs	PROPN
taxlaw-2836	283	35	has	have	AUX
taxlaw-2836	283	36	attempted	attempt	VERB
taxlaw-2836	283	37	to	to	PART
taxlaw-2836	283	38	gather	gather	VERB
taxlaw-2836	283	39	more	more	ADJ
taxlaw-2836	283	40	data	datum	NOUN
taxlaw-2836	283	41	specifically	specifically	ADV
taxlaw-2836	283	42	about	about	ADP
taxlaw-2836	283	43	compliance	compliance	NOUN
taxlaw-2836	283	44	with	with	ADP
taxlaw-2836	283	45	the	the	DET
taxlaw-2836	283	46	requirements	requirement	NOUN
taxlaw-2836	283	47	for	for	ADP
taxlaw-2836	283	48	exemption	exemption	NOUN
taxlaw-2836	283	49	within	within	ADP
taxlaw-2836	283	50	certain	certain	ADJ
taxlaw-2836	283	51	subsets	subset	NOUN
taxlaw-2836	283	52	of	of	ADP
taxlaw-2836	283	53	i.r.c	i.r.c	NOUN
taxlaw-2836	283	54	.	.	PUNCT
taxlaw-2836	284	1	§	§	PROPN
taxlaw-2836	284	2	501(c)(3	501(c)(3	NUM
taxlaw-2836	284	3	)	)	PUNCT
taxlaw-2836	284	4	organizations	organization	NOUN
taxlaw-2836	284	5	through	through	ADP
taxlaw-2836	284	6	various	various	ADJ
taxlaw-2836	284	7	projects	project	NOUN
taxlaw-2836	284	8	.	.	PUNCT
taxlaw-2836	285	1	most	most	ADJ
taxlaw-2836	285	2	of	of	ADP
taxlaw-2836	285	3	those	those	DET
taxlaw-2836	285	4	projects	project	NOUN
taxlaw-2836	285	5	have	have	AUX
taxlaw-2836	285	6	found	find	VERB
taxlaw-2836	285	7	a	a	DET
taxlaw-2836	285	8	relatively	relatively	ADV
taxlaw-2836	285	9	limited	limited	ADJ
taxlaw-2836	285	10	and	and	CCONJ
taxlaw-2836	285	11	minor	minor	ADJ
taxlaw-2836	285	12	incidence	incidence	NOUN
taxlaw-2836	285	13	of	of	ADP
taxlaw-2836	285	14	noncompliance	noncompliance	NOUN
taxlaw-2836	285	15	.	.	PUNCT
taxlaw-2836	286	1	for	for	ADP
taxlaw-2836	286	2	example	example	NOUN
taxlaw-2836	286	3	,	,	PUNCT
taxlaw-2836	286	4	the	the	DET
taxlaw-2836	286	5	colleges	college	NOUN
taxlaw-2836	286	6	and	and	CCONJ
taxlaw-2836	286	7	universities	university	NOUN
taxlaw-2836	286	8	compliance	compliance	NOUN
taxlaw-2836	286	9	project	project	NOUN
taxlaw-2836	286	10	resulted	result	VERB
taxlaw-2836	286	11	in	in	ADP
taxlaw-2836	286	12	less	less	ADJ
taxlaw-2836	286	13	than	than	ADP
taxlaw-2836	286	14	10	10	NUM
taxlaw-2836	286	15	percent	percent	NOUN
taxlaw-2836	286	16	of	of	ADP
taxlaw-2836	286	17	colleges	college	NOUN
taxlaw-2836	286	18	and	and	CCONJ
taxlaw-2836	286	19	universities	university	NOUN
taxlaw-2836	286	20	surveyed	survey	VERB
taxlaw-2836	286	21	being	be	AUX
taxlaw-2836	286	22	selected	select	VERB
taxlaw-2836	286	23	for	for	ADP
taxlaw-2836	286	24	examination	examination	NOUN
taxlaw-2836	286	25	,	,	PUNCT
taxlaw-2836	286	26	with	with	ADP
taxlaw-2836	286	27	examinations	examination	NOUN
taxlaw-2836	286	28	uncovering	uncover	VERB
taxlaw-2836	286	29	various	various	ADJ
taxlaw-2836	286	30	unrelated	unrelated	ADJ
taxlaw-2836	286	31	business	business	NOUN
taxlaw-2836	286	32	income	income	NOUN
taxlaw-2836	286	33	tax	tax	NOUN
taxlaw-2836	286	34	,	,	PUNCT
taxlaw-2836	286	35	compensation	compensation	NOUN
taxlaw-2836	286	36	-	-	PUNCT
taxlaw-2836	286	37	setting	set	VERB
taxlaw-2836	286	38	procedure	procedure	NOUN
taxlaw-2836	286	39	,	,	PUNCT
taxlaw-2836	286	40	and	and	CCONJ
taxlaw-2836	286	41	employment	employment	NOUN
taxlaw-2836	286	42	tax	tax	NOUN
taxlaw-2836	286	43	issues	issue	NOUN
taxlaw-2836	286	44	,	,	PUNCT
taxlaw-2836	286	45	but	but	CCONJ
taxlaw-2836	286	46	no	no	DET
taxlaw-2836	286	47	issues	issue	NOUN
taxlaw-2836	286	48	that	that	PRON
taxlaw-2836	286	49	apparently	apparently	ADV
taxlaw-2836	286	50	rose	rise	VERB
taxlaw-2836	286	51	to	to	ADP
taxlaw-2836	286	52	the	the	DET
taxlaw-2836	286	53	level	level	NOUN
taxlaw-2836	286	54	that	that	PRON
taxlaw-2836	286	55	would	would	AUX
taxlaw-2836	286	56	justify	justify	VERB
taxlaw-2836	286	57	revocation	revocation	NOUN
taxlaw-2836	286	58	of	of	ADP
taxlaw-2836	286	59	exempt	exempt	ADJ
taxlaw-2836	286	60	status.88	status.88	NOUN
taxlaw-2836	286	61	similarly	similarly	ADV
taxlaw-2836	286	62	,	,	PUNCT
taxlaw-2836	286	63	the	the	DET
taxlaw-2836	286	64	hospital	hospital	NOUN
taxlaw-2836	286	65	compliance	compliance	NOUN
taxlaw-2836	286	66	project	project	NOUN
taxlaw-2836	286	67	did	do	AUX
taxlaw-2836	286	68	not	not	PART
taxlaw-2836	286	69	report	report	VERB
taxlaw-2836	286	70	any	any	DET
taxlaw-2836	286	71	significant	significant	ADJ
taxlaw-2836	286	72	compliance	compliance	NOUN
taxlaw-2836	286	73	issues	issue	NOUN
taxlaw-2836	286	74	based	base	VERB
taxlaw-2836	286	75	on	on	ADP
taxlaw-2836	286	76	questionnaires	questionnaire	NOUN
taxlaw-2836	286	77	received	receive	VERB
taxlaw-2836	286	78	from	from	ADP
taxlaw-2836	286	79	almost	almost	ADV
taxlaw-2836	286	80	500	500	NUM
taxlaw-2836	286	81	hospitals	hospital	NOUN
taxlaw-2836	286	82	and	and	CCONJ
taxlaw-2836	286	83	led	lead	VERB
taxlaw-2836	286	84	to	to	ADP
taxlaw-2836	286	85	compensation	compensation	NOUN
taxlaw-2836	286	86	-	-	PUNCT
taxlaw-2836	286	87	focused	focus	VERB
taxlaw-2836	286	88	examinations	examination	NOUN
taxlaw-2836	286	89	of	of	ADP
taxlaw-2836	286	90	only	only	ADV
taxlaw-2836	286	91	20	20	NUM
taxlaw-2836	286	92	of	of	ADP
taxlaw-2836	286	93	those	those	DET
taxlaw-2836	286	94	hospitals.89	hospitals.89	NOUN
taxlaw-2836	286	95	while	while	SCONJ
taxlaw-2836	286	96	the	the	DET
taxlaw-2836	286	97	political	political	ADJ
taxlaw-2836	286	98	activities	activity	NOUN
taxlaw-2836	286	99	compliance	compliance	NOUN
taxlaw-2836	286	100	initiative	initiative	NOUN
taxlaw-2836	286	101	led	lead	VERB
taxlaw-2836	286	102	to	to	ADP
taxlaw-2836	286	103	examinations	examination	NOUN
taxlaw-2836	286	104	of	of	ADP
taxlaw-2836	286	105	over	over	ADP
taxlaw-2836	286	106	250	250	NUM
taxlaw-2836	286	107	i.r.c	i.r.c	NOUN
taxlaw-2836	286	108	.	.	PUNCT
taxlaw-2836	287	1	§	§	PROPN
taxlaw-2836	287	2	501(c)(3	501(c)(3	NUM
taxlaw-2836	287	3	)	)	PUNCT
taxlaw-2836	287	4	organizations	organization	NOUN
taxlaw-2836	287	5	for	for	ADP
taxlaw-2836	287	6	alleged	allege	VERB
taxlaw-2836	287	7	prohibited	prohibit	VERB
taxlaw-2836	287	8	political	political	ADJ
taxlaw-2836	287	9	activity	activity	NOUN
taxlaw-2836	287	10	,	,	PUNCT
taxlaw-2836	287	11	which	which	PRON
taxlaw-2836	287	12	was	be	AUX
taxlaw-2836	287	13	substantiated	substantiate	VERB
taxlaw-2836	287	14	in	in	ADP
taxlaw-2836	287	15	over	over	ADP
taxlaw-2836	287	16	half	half	DET
taxlaw-2836	287	17	the	the	DET
taxlaw-2836	287	18	examinations	examination	NOUN
taxlaw-2836	288	1	,	,	PUNCT
taxlaw-2836	288	2	the	the	DET
taxlaw-2836	288	3	irs	irs	PROPN
taxlaw-2836	288	4	apparently	apparently	ADV
taxlaw-2836	288	5	found	find	VERB
taxlaw-2836	288	6	most	most	ADJ
taxlaw-2836	288	7	violations	violation	NOUN
taxlaw-2836	288	8	minor	minor	ADJ
taxlaw-2836	288	9	or	or	CCONJ
taxlaw-2836	288	10	inadvertent	inadvertent	ADJ
taxlaw-2836	288	11	enough	enough	ADV
taxlaw-2836	288	12	that	that	SCONJ
taxlaw-2836	288	13	it	it	PRON
taxlaw-2836	288	14	resolved	resolve	VERB
taxlaw-2836	288	15	almost	almost	ADV
taxlaw-2836	288	16	all	all	ADV
taxlaw-2836	288	17	with	with	ADP
taxlaw-2836	288	18	only	only	ADV
taxlaw-2836	288	19	a	a	DET
taxlaw-2836	288	20	warning.90	warning.90	NOUN
taxlaw-2836	288	21	the	the	DET
taxlaw-2836	288	22	one	one	NUM
taxlaw-2836	288	23	notable	notable	ADJ
taxlaw-2836	288	24	exception	exception	NOUN
taxlaw-2836	288	25	is	be	AUX
taxlaw-2836	288	26	the	the	DET
taxlaw-2836	288	27	credit	credit	NOUN
taxlaw-2836	288	28	counseling	counseling	NOUN
taxlaw-2836	288	29	compliance	compliance	NOUN
taxlaw-2836	288	30	project	project	NOUN
taxlaw-2836	288	31	,	,	PUNCT
taxlaw-2836	288	32	which	which	PRON
taxlaw-2836	288	33	resulted	result	VERB
taxlaw-2836	288	34	in	in	ADP
taxlaw-2836	288	35	revocation	revocation	NOUN
taxlaw-2836	288	36	of	of	ADP
taxlaw-2836	288	37	exempt	exempt	ADJ
taxlaw-2836	288	38	status	status	NOUN
taxlaw-2836	288	39	,	,	PUNCT
taxlaw-2836	288	40	completed	complete	VERB
taxlaw-2836	288	41	or	or	CCONJ
taxlaw-2836	288	42	proposed	propose	VERB
taxlaw-2836	288	43	,	,	PUNCT
taxlaw-2836	288	44	for	for	ADP
taxlaw-2836	288	45	all	all	DET
taxlaw-2836	288	46	41	41	NUM
taxlaw-2836	288	47	completed	complete	VERB
taxlaw-2836	288	48	examinations.91	examinations.91	NOUN
taxlaw-2836	288	49	but	but	CCONJ
taxlaw-2836	288	50	even	even	ADV
taxlaw-2836	288	51	before	before	ADP
taxlaw-2836	288	52	this	this	DET
taxlaw-2836	288	53	project	project	NOUN
taxlaw-2836	288	54	,	,	PUNCT
taxlaw-2836	288	55	credit	credit	NOUN
taxlaw-2836	288	56	-	-	PUNCT
taxlaw-2836	288	57	counseling	counseling	NOUN
taxlaw-2836	288	58	organizations	organization	NOUN
taxlaw-2836	288	59	only	only	ADV
taxlaw-2836	288	60	represented	represent	VERB
taxlaw-2836	288	61	a	a	DET
taxlaw-2836	288	62	tiny	tiny	ADJ
taxlaw-2836	288	63	proportion	proportion	NOUN
taxlaw-2836	288	64	of	of	ADP
taxlaw-2836	288	65	i.r.c	i.r.c	NOUN
taxlaw-2836	288	66	.	.	PUNCT
taxlaw-2836	289	1	§	§	PROPN
taxlaw-2836	289	2	501(c)(3	501(c)(3	NUM
taxlaw-2836	289	3	)	)	PUNCT
taxlaw-2836	289	4	organizations.92	organizations.92	NOUN
taxlaw-2836	289	5	there	there	PRON
taxlaw-2836	289	6	are	be	VERB
taxlaw-2836	289	7	nevertheless	nevertheless	ADV
taxlaw-2836	289	8	some	some	DET
taxlaw-2836	289	9	indications	indication	NOUN
taxlaw-2836	289	10	that	that	SCONJ
taxlaw-2836	289	11	at	at	ADV
taxlaw-2836	289	12	least	least	ADJ
taxlaw-2836	289	13	minor	minor	ADJ
taxlaw-2836	289	14	noncompliance	noncompliance	NOUN
taxlaw-2836	289	15	may	may	AUX
taxlaw-2836	289	16	be	be	AUX
taxlaw-2836	289	17	relatively	relatively	ADV
taxlaw-2836	289	18	widespread	widespread	ADJ
taxlaw-2836	289	19	in	in	ADP
taxlaw-2836	289	20	the	the	DET
taxlaw-2836	289	21	larger	large	ADJ
taxlaw-2836	289	22	exempt	exempt	ADJ
taxlaw-2836	289	23	organizations	organization	NOUN
taxlaw-2836	289	24	universe	universe	VERB
taxlaw-2836	289	25	.	.	PUNCT
taxlaw-2836	290	1	for	for	ADP
taxlaw-2836	290	2	example	example	NOUN
taxlaw-2836	290	3	,	,	PUNCT
taxlaw-2836	290	4	a	a	DET
taxlaw-2836	290	5	recent	recent	ADJ
taxlaw-2836	290	6	project	project	NOUN
taxlaw-2836	290	7	focusing	focus	VERB
taxlaw-2836	290	8	on	on	ADP
taxlaw-2836	290	9	large	large	ADJ
taxlaw-2836	290	10	private	private	ADJ
taxlaw-2836	290	11	foundations	foundation	NOUN
taxlaw-2836	290	12	resulted	result	VERB
taxlaw-2836	290	13	in	in	ADP
taxlaw-2836	290	14	additional	additional	ADJ
taxlaw-2836	290	15	taxes	taxis	NOUN
taxlaw-2836	290	16	or	or	CCONJ
taxlaw-2836	290	17	penalties	penalty	NOUN
taxlaw-2836	290	18	in	in	ADP
taxlaw-2836	290	19	84	84	NUM
taxlaw-2836	290	20	see	see	NOUN
taxlaw-2836	290	21	,	,	PUNCT
taxlaw-2836	290	22	e.g.	e.g.	ADV
taxlaw-2836	290	23	,	,	PUNCT
taxlaw-2836	290	24	roger	roger	PROPN
taxlaw-2836	290	25	colinvaux	colinvaux	PROPN
taxlaw-2836	290	26	,	,	PUNCT
taxlaw-2836	290	27	charity	charity	NOUN
taxlaw-2836	290	28	in	in	ADP
taxlaw-2836	290	29	the	the	DET
taxlaw-2836	290	30	21st	21st	ADJ
taxlaw-2836	290	31	century	century	NOUN
taxlaw-2836	290	32	:	:	PUNCT
taxlaw-2836	290	33	trending	trend	VERB
taxlaw-2836	290	34	toward	toward	ADP
taxlaw-2836	290	35	decay	decay	NOUN
taxlaw-2836	290	36	,	,	PUNCT
taxlaw-2836	290	37	11	11	NUM
taxlaw-2836	290	38	fla	fla	NOUN
taxlaw-2836	290	39	.	.	PUNCT
taxlaw-2836	291	1	tax	tax	PROPN
taxlaw-2836	291	2	rev	rev	PROPN
taxlaw-2836	291	3	.	.	PROPN
taxlaw-2836	291	4	1	1	NUM
taxlaw-2836	291	5	,	,	PUNCT
taxlaw-2836	291	6	19	19	NUM
taxlaw-2836	291	7	-	-	SYM
taxlaw-2836	291	8	20	20	NUM
taxlaw-2836	291	9	(	(	PUNCT
taxlaw-2836	291	10	2011	2011	NUM
taxlaw-2836	291	11	)	)	PUNCT
taxlaw-2836	291	12	;	;	PUNCT
taxlaw-2836	291	13	marion	marion	PROPN
taxlaw-2836	291	14	fremont	fremont	PROPN
taxlaw-2836	291	15	-	-	PUNCT
taxlaw-2836	291	16	smith	smith	PROPN
taxlaw-2836	291	17	&	&	CCONJ
taxlaw-2836	291	18	andras	andras	PROPN
taxlaw-2836	291	19	kosaras	kosaras	PROPN
taxlaw-2836	291	20	,	,	PUNCT
taxlaw-2836	291	21	wrongdoing	wrongdoing	NOUN
taxlaw-2836	291	22	by	by	ADP
taxlaw-2836	291	23	officers	officer	NOUN
taxlaw-2836	291	24	and	and	CCONJ
taxlaw-2836	291	25	directors	director	NOUN
taxlaw-2836	291	26	of	of	ADP
taxlaw-2836	291	27	charities	charity	NOUN
taxlaw-2836	291	28	:	:	PUNCT
taxlaw-2836	291	29	a	a	DET
taxlaw-2836	291	30	survey	survey	NOUN
taxlaw-2836	291	31	of	of	ADP
taxlaw-2836	291	32	press	press	NOUN
taxlaw-2836	291	33	reports	report	NOUN
taxlaw-2836	291	34	1995	1995	NUM
taxlaw-2836	291	35	-	-	SYM
taxlaw-2836	291	36	2002	2002	NUM
taxlaw-2836	291	37	,	,	PUNCT
taxlaw-2836	291	38	42	42	NUM
taxlaw-2836	291	39	exempt	exempt	ADJ
taxlaw-2836	291	40	org	org	NOUN
taxlaw-2836	291	41	.	.	PUNCT
taxlaw-2836	292	1	tax	tax	NOUN
taxlaw-2836	292	2	rev	rev	PROPN
taxlaw-2836	292	3	.	.	PROPN
taxlaw-2836	292	4	25	25	NUM
taxlaw-2836	292	5	(	(	PUNCT
taxlaw-2836	292	6	2003	2003	NUM
taxlaw-2836	292	7	)	)	PUNCT
taxlaw-2836	292	8	;	;	PUNCT
taxlaw-2836	292	9	mark	mark	PROPN
taxlaw-2836	292	10	sidel	sidel	PROPN
taxlaw-2836	292	11	,	,	PUNCT
taxlaw-2836	292	12	the	the	DET
taxlaw-2836	292	13	guardians	guardian	NOUN
taxlaw-2836	292	14	guarding	guard	VERB
taxlaw-2836	292	15	themselves	themselves	PRON
taxlaw-2836	292	16	:	:	PUNCT
taxlaw-2836	292	17	a	a	DET
taxlaw-2836	292	18	comparative	comparative	ADJ
taxlaw-2836	292	19	perspective	perspective	NOUN
taxlaw-2836	292	20	on	on	ADP
taxlaw-2836	292	21	nonprofit	nonprofit	ADJ
taxlaw-2836	292	22	self	self	NOUN
taxlaw-2836	292	23	-	-	PUNCT
taxlaw-2836	292	24	regulation	regulation	NOUN
taxlaw-2836	292	25	,	,	PUNCT
taxlaw-2836	292	26	80	80	NUM
taxlaw-2836	292	27	chi.-kent	chi.-kent	PROPN
taxlaw-2836	292	28	l.	l.	PROPN
taxlaw-2836	292	29	rev	rev	PROPN
taxlaw-2836	292	30	.	.	PROPN
taxlaw-2836	292	31	803	803	NUM
taxlaw-2836	292	32	,	,	PUNCT
taxlaw-2836	292	33	804	804	NUM
taxlaw-2836	292	34	-	-	SYM
taxlaw-2836	292	35	07	07	NUM
taxlaw-2836	292	36	(	(	PUNCT
taxlaw-2836	292	37	2005	2005	NUM
taxlaw-2836	292	38	)	)	PUNCT
taxlaw-2836	292	39	.	.	PUNCT
taxlaw-2836	293	1	85	85	NUM
taxlaw-2836	293	2	irs	irs	PROPN
taxlaw-2836	293	3	,	,	PUNCT
taxlaw-2836	293	4	reducing	reduce	VERB
taxlaw-2836	293	5	the	the	DET
taxlaw-2836	293	6	federal	federal	ADJ
taxlaw-2836	293	7	tax	tax	NOUN
taxlaw-2836	293	8	gap	gap	NOUN
taxlaw-2836	293	9	:	:	PUNCT
taxlaw-2836	293	10	a	a	DET
taxlaw-2836	293	11	report	report	NOUN
taxlaw-2836	293	12	on	on	ADP
taxlaw-2836	293	13	improving	improve	VERB
taxlaw-2836	293	14	voluntary	voluntary	ADJ
taxlaw-2836	293	15	compliance	compliance	NOUN
taxlaw-2836	293	16	16	16	NUM
taxlaw-2836	293	17	(	(	PUNCT
taxlaw-2836	293	18	2007	2007	NUM
taxlaw-2836	293	19	)	)	PUNCT
taxlaw-2836	293	20	.	.	PUNCT
taxlaw-2836	294	1	86	86	NUM
taxlaw-2836	294	2	see	see	VERB
taxlaw-2836	294	3	evelyn	evelyn	PROPN
taxlaw-2836	294	4	brody	brody	PROPN
taxlaw-2836	294	5	,	,	PUNCT
taxlaw-2836	294	6	sunshine	sunshine	NOUN
taxlaw-2836	294	7	and	and	CCONJ
taxlaw-2836	294	8	shadows	shadow	NOUN
taxlaw-2836	294	9	on	on	ADP
taxlaw-2836	294	10	charity	charity	NOUN
taxlaw-2836	294	11	governance	governance	NOUN
taxlaw-2836	294	12	:	:	PUNCT
taxlaw-2836	294	13	public	public	ADJ
taxlaw-2836	294	14	disclosure	disclosure	NOUN
taxlaw-2836	294	15	as	as	ADP
taxlaw-2836	294	16	a	a	DET
taxlaw-2836	294	17	regulatory	regulatory	ADJ
taxlaw-2836	294	18	tool	tool	NOUN
taxlaw-2836	294	19	,	,	PUNCT
taxlaw-2836	294	20	12	12	NUM
taxlaw-2836	294	21	fla	fla	NOUN
taxlaw-2836	294	22	.	.	PUNCT
taxlaw-2836	295	1	tax	tax	PROPN
taxlaw-2836	295	2	rev	rev	PROPN
taxlaw-2836	295	3	.	.	PROPN
taxlaw-2836	295	4	183	183	NUM
taxlaw-2836	295	5	,	,	PUNCT
taxlaw-2836	295	6	219	219	NUM
taxlaw-2836	295	7	&	&	CCONJ
taxlaw-2836	295	8	n.139	n.139	PROPN
taxlaw-2836	295	9	(	(	PUNCT
taxlaw-2836	295	10	2012	2012	NUM
taxlaw-2836	295	11	)	)	PUNCT
taxlaw-2836	295	12	.	.	PUNCT
taxlaw-2836	296	1	87	87	NUM
taxlaw-2836	296	2	see	see	VERB
taxlaw-2836	296	3	memorandum	memorandum	NOUN
taxlaw-2836	296	4	from	from	ADP
taxlaw-2836	296	5	j.	j.	PROPN
taxlaw-2836	296	6	russell	russell	PROPN
taxlaw-2836	296	7	george	george	PROPN
taxlaw-2836	296	8	to	to	ADP
taxlaw-2836	296	9	jacob	jacob	PROPN
taxlaw-2836	296	10	lew	lew	PROPN
taxlaw-2836	296	11	,	,	PUNCT
taxlaw-2836	296	12	supra	supra	PROPN
taxlaw-2836	296	13	note	note	PROPN
taxlaw-2836	296	14	4	4	NUM
taxlaw-2836	296	15	,	,	PUNCT
taxlaw-2836	296	16	at	at	ADP
taxlaw-2836	296	17	7	7	NUM
taxlaw-2836	296	18	-	-	SYM
taxlaw-2836	296	19	8	8	NUM
taxlaw-2836	296	20	.	.	NOUN
taxlaw-2836	296	21	88	88	NUM
taxlaw-2836	296	22	irs	irs	PROPN
taxlaw-2836	296	23	colleges	college	NOUN
taxlaw-2836	296	24	and	and	CCONJ
taxlaw-2836	296	25	universities	university	NOUN
taxlaw-2836	296	26	compliance	compliance	NOUN
taxlaw-2836	296	27	project	project	NOUN
taxlaw-2836	296	28	final	final	ADJ
taxlaw-2836	296	29	rep	rep	NOUN
taxlaw-2836	296	30	.	.	PROPN
taxlaw-2836	296	31	2	2	NUM
taxlaw-2836	296	32	-	-	SYM
taxlaw-2836	296	33	6	6	NUM
taxlaw-2836	296	34	(	(	PUNCT
taxlaw-2836	296	35	2013	2013	NUM
taxlaw-2836	296	36	)	)	PUNCT
taxlaw-2836	296	37	,	,	PUNCT
taxlaw-2836	296	38	http://www.irs	http://www.ir	NOUN
taxlaw-2836	296	39	.gov	.gov	ADJ
taxlaw-2836	296	40	/	/	SYM
taxlaw-2836	297	1	pub	pub	NOUN
taxlaw-2836	297	2	/	/	SYM
taxlaw-2836	297	3	irs	irs	PROPN
taxlaw-2836	297	4	-	-	PUNCT
taxlaw-2836	297	5	tege	tege	NOUN
taxlaw-2836	297	6	/	/	SYM
taxlaw-2836	297	7	cucp_finalrpt_042513.pdf	cucp_finalrpt_042513.pdf	PROPN
taxlaw-2836	298	1	[	[	X
taxlaw-2836	298	2	http://perma.cc/6sk7-q3wq	http://perma.cc/6sk7-q3wq	X
taxlaw-2836	298	3	]	]	X
taxlaw-2836	299	1	[	[	AUX
taxlaw-2836	299	2	hereinafter	hereinafter	NOUN
taxlaw-2836	299	3	universities	university	NOUN
taxlaw-2836	299	4	rep	rep	PROPN
taxlaw-2836	299	5	.	.	PROPN
taxlaw-2836	299	6	]	]	PUNCT
taxlaw-2836	299	7	.	.	PUNCT
taxlaw-2836	300	1	89	89	NUM
taxlaw-2836	300	2	irs	irs	PROPN
taxlaw-2836	300	3	exempt	exempt	ADJ
taxlaw-2836	300	4	org	org	NOUN
taxlaw-2836	300	5	.	.	PROPN
taxlaw-2836	300	6	,	,	PUNCT
taxlaw-2836	300	7	hospital	hospital	NOUN
taxlaw-2836	300	8	compliance	compliance	NOUN
taxlaw-2836	300	9	project	project	NOUN
taxlaw-2836	300	10	final	final	ADJ
taxlaw-2836	300	11	rep	rep	PROPN
taxlaw-2836	300	12	.	.	PROPN
taxlaw-2836	300	13	1	1	NUM
taxlaw-2836	300	14	-	-	SYM
taxlaw-2836	300	15	5	5	NUM
taxlaw-2836	300	16	(	(	PUNCT
taxlaw-2836	300	17	2014	2014	NUM
taxlaw-2836	300	18	)	)	PUNCT
taxlaw-2836	300	19	,	,	PUNCT
taxlaw-2836	300	20	http://www.irs.gov	http://www.irs.gov	NOUN
taxlaw-2836	300	21	/pub	/pub	ADJ
taxlaw-2836	300	22	/	/	SYM
taxlaw-2836	300	23	irs	irs	PROPN
taxlaw-2836	300	24	-	-	PUNCT
taxlaw-2836	300	25	tege	tege	NOUN
taxlaw-2836	300	26	/	/	SYM
taxlaw-2836	300	27	frepthospproj.pdf	frepthospproj.pdf	NOUN
taxlaw-2836	300	28	[	[	X
taxlaw-2836	300	29	http://perma.cc/2qzh-6ams	http://perma.cc/2qzh-6am	NOUN
taxlaw-2836	300	30	]	]	X
taxlaw-2836	301	1	[	[	X
taxlaw-2836	301	2	hereinafter	hereinafter	NOUN
taxlaw-2836	301	3	hospital	hospital	PROPN
taxlaw-2836	301	4	rep	rep	PROPN
taxlaw-2836	301	5	.	.	PROPN
taxlaw-2836	301	6	]	]	PUNCT
taxlaw-2836	301	7	.	.	PUNCT
taxlaw-2836	302	1	90	90	NUM
taxlaw-2836	302	2	irs	irs	PROPN
taxlaw-2836	302	3	exempt	exempt	ADJ
taxlaw-2836	302	4	org	org	NOUN
taxlaw-2836	302	5	.	.	PROPN
taxlaw-2836	302	6	,	,	PUNCT
taxlaw-2836	302	7	2011	2011	NUM
taxlaw-2836	302	8	work	work	NOUN
taxlaw-2836	302	9	plan	plan	NOUN
taxlaw-2836	302	10	19	19	NUM
taxlaw-2836	302	11	-	-	SYM
taxlaw-2836	302	12	21	21	NUM
taxlaw-2836	302	13	(	(	PUNCT
taxlaw-2836	302	14	2011	2011	NUM
taxlaw-2836	302	15	)	)	PUNCT
taxlaw-2836	302	16	,	,	PUNCT
taxlaw-2836	302	17	http://www.irs.gov/pub/irs-tege/fy2011_eo	http://www.irs.gov/pub/irs-tege/fy2011_eo	VERB
taxlaw-2836	302	18	_	_	PUNCT
taxlaw-2836	302	19	workplan.pdf	workplan.pdf	X
taxlaw-2836	302	20	[	[	X
taxlaw-2836	302	21	http://perma.cc/4v3a-tq8b	http://perma.cc/4v3a-tq8b	PROPN
taxlaw-2836	302	22	]	]	PUNCT
taxlaw-2836	302	23	.	.	PUNCT
taxlaw-2836	303	1	the	the	DET
taxlaw-2836	303	2	limited	limited	ADJ
taxlaw-2836	303	3	information	information	NOUN
taxlaw-2836	303	4	available	available	ADJ
taxlaw-2836	303	5	on	on	ADP
taxlaw-2836	303	6	a	a	DET
taxlaw-2836	303	7	related	relate	VERB
taxlaw-2836	303	8	sub	sub	NOUN
taxlaw-2836	303	9	-	-	NOUN
taxlaw-2836	303	10	project	project	NOUN
taxlaw-2836	303	11	involving	involve	VERB
taxlaw-2836	303	12	political	political	ADJ
taxlaw-2836	303	13	contributions	contribution	NOUN
taxlaw-2836	303	14	also	also	ADV
taxlaw-2836	303	15	indicates	indicate	VERB
taxlaw-2836	303	16	the	the	DET
taxlaw-2836	303	17	irs	irs	PROPN
taxlaw-2836	303	18	resolved	resolve	VERB
taxlaw-2836	303	19	almost	almost	ADV
taxlaw-2836	303	20	all	all	PRON
taxlaw-2836	303	21	confirmed	confirm	VERB
taxlaw-2836	303	22	violations	violation	NOUN
taxlaw-2836	303	23	with	with	ADP
taxlaw-2836	303	24	a	a	DET
taxlaw-2836	303	25	written	write	VERB
taxlaw-2836	303	26	warning	warning	NOUN
taxlaw-2836	303	27	.	.	PUNCT
taxlaw-2836	304	1	see	see	VERB
taxlaw-2836	304	2	irs	irs	PROPN
taxlaw-2836	304	3	,	,	PUNCT
taxlaw-2836	304	4	2006	2006	NUM
taxlaw-2836	304	5	political	political	ADJ
taxlaw-2836	304	6	activities	activity	NOUN
taxlaw-2836	304	7	compliance	compliance	NOUN
taxlaw-2836	304	8	initiative	initiative	NOUN
taxlaw-2836	304	9	6	6	NUM
taxlaw-2836	304	10	-	-	SYM
taxlaw-2836	304	11	7	7	NUM
taxlaw-2836	304	12	(	(	PUNCT
taxlaw-2836	304	13	2007	2007	NUM
taxlaw-2836	304	14	)	)	PUNCT
taxlaw-2836	304	15	,	,	PUNCT
taxlaw-2836	304	16	http://www.irs.gov/pub	http://www.irs.gov/pub	PROPN
taxlaw-2836	304	17	/irs	/ir	NOUN
taxlaw-2836	304	18	-	-	PUNCT
taxlaw-2836	304	19	tege/2006paci_report_5	tege/2006paci_report_5	VERB
taxlaw-2836	304	20	-	-	PUNCT
taxlaw-2836	304	21	30	30	NUM
taxlaw-2836	304	22	-	-	PUNCT
taxlaw-2836	304	23	07.pdf	07.pdf	NOUN
taxlaw-2836	305	1	[	[	X
taxlaw-2836	305	2	http://perma.cc/2r3d-btas	http://perma.cc/2r3d-bta	NOUN
taxlaw-2836	305	3	]	]	PUNCT
taxlaw-2836	305	4	.	.	PUNCT
taxlaw-2836	306	1	91	91	NUM
taxlaw-2836	306	2	irs	irs	PROPN
taxlaw-2836	306	3	,	,	PUNCT
taxlaw-2836	306	4	credit	credit	NOUN
taxlaw-2836	306	5	counseling	counseling	NOUN
taxlaw-2836	306	6	compliance	compliance	NOUN
taxlaw-2836	306	7	project	project	NOUN
taxlaw-2836	306	8	3	3	NUM
taxlaw-2836	306	9	(	(	PUNCT
taxlaw-2836	306	10	2006	2006	NUM
taxlaw-2836	306	11	)	)	PUNCT
taxlaw-2836	306	12	,	,	PUNCT
taxlaw-2836	306	13	http://www.irs.gov/pub/irs-tege/cc	http://www.irs.gov/pub/irs-tege/cc	PROPN
taxlaw-2836	306	14	_	_	PUNCT
taxlaw-2836	306	15	report.pdf	report.pdf	X
taxlaw-2836	307	1	[	[	X
taxlaw-2836	307	2	http://perma.cc/czf4-upzy	http://perma.cc/czf4-upzy	X
taxlaw-2836	307	3	]	]	PUNCT
taxlaw-2836	307	4	.	.	PUNCT
taxlaw-2836	308	1	92	92	NUM
taxlaw-2836	309	1	i	i	PRON
taxlaw-2836	309	2	d.	d.	NOUN
taxlaw-2836	309	3	at	at	ADP
taxlaw-2836	309	4	1	1	NUM
taxlaw-2836	309	5	.	.	X
taxlaw-2836	309	6	96	96	NUM
taxlaw-2836	309	7	columbia	columbia	PROPN
taxlaw-2836	309	8	journal	journal	PROPN
taxlaw-2836	309	9	of	of	ADP
taxlaw-2836	309	10	tax	tax	NOUN
taxlaw-2836	309	11	law	law	NOUN
taxlaw-2836	310	1	[	[	X
taxlaw-2836	310	2	vol.7:80	vol.7:80	NOUN
taxlaw-2836	310	3	almost	almost	ADV
taxlaw-2836	310	4	half	half	NOUN
taxlaw-2836	310	5	of	of	ADP
taxlaw-2836	310	6	the	the	DET
taxlaw-2836	310	7	closed	closed	ADJ
taxlaw-2836	310	8	examinations	examination	NOUN
taxlaw-2836	310	9	,	,	PUNCT
taxlaw-2836	310	10	although	although	SCONJ
taxlaw-2836	310	11	apparently	apparently	ADV
taxlaw-2836	310	12	no	no	DET
taxlaw-2836	310	13	revocations	revocation	NOUN
taxlaw-2836	310	14	as	as	ADP
taxlaw-2836	310	15	of	of	ADP
taxlaw-2836	310	16	the	the	DET
taxlaw-2836	310	17	last	last	ADJ
taxlaw-2836	310	18	report	report	NOUN
taxlaw-2836	310	19	from	from	ADP
taxlaw-2836	310	20	the	the	DET
taxlaw-2836	310	21	irs.93	irs.93	NOUN
taxlaw-2836	310	22	and	and	CCONJ
taxlaw-2836	310	23	an	an	DET
taxlaw-2836	310	24	irs	irs	PROPN
taxlaw-2836	310	25	review	review	NOUN
taxlaw-2836	310	26	of	of	ADP
taxlaw-2836	310	27	several	several	ADJ
taxlaw-2836	310	28	thousand	thousand	NUM
taxlaw-2836	310	29	organizations	organization	NOUN
taxlaw-2836	310	30	in	in	ADP
taxlaw-2836	310	31	the	the	DET
taxlaw-2836	310	32	middle	middle	NOUN
taxlaw-2836	310	33	of	of	ADP
taxlaw-2836	310	34	the	the	DET
taxlaw-2836	310	35	last	last	ADJ
taxlaw-2836	310	36	decade	decade	NOUN
taxlaw-2836	310	37	resulted	result	VERB
taxlaw-2836	310	38	in	in	ADP
taxlaw-2836	310	39	22	22	NUM
taxlaw-2836	310	40	percent	percent	NOUN
taxlaw-2836	310	41	being	be	AUX
taxlaw-2836	310	42	referred	refer	VERB
taxlaw-2836	310	43	for	for	ADP
taxlaw-2836	310	44	examination	examination	NOUN
taxlaw-2836	310	45	,	,	PUNCT
taxlaw-2836	310	46	including	include	VERB
taxlaw-2836	310	47	15	15	NUM
taxlaw-2836	310	48	percent	percent	NOUN
taxlaw-2836	310	49	of	of	ADP
taxlaw-2836	310	50	recently	recently	ADV
taxlaw-2836	310	51	established	establish	VERB
taxlaw-2836	310	52	organizations.94	organizations.94	NOUN
taxlaw-2836	310	53	scholars	scholar	NOUN
taxlaw-2836	310	54	also	also	ADV
taxlaw-2836	310	55	have	have	AUX
taxlaw-2836	310	56	identified	identify	VERB
taxlaw-2836	310	57	significant	significant	ADJ
taxlaw-2836	310	58	accuracy	accuracy	NOUN
taxlaw-2836	310	59	problems	problem	NOUN
taxlaw-2836	310	60	with	with	ADP
taxlaw-2836	310	61	the	the	DET
taxlaw-2836	310	62	annual	annual	ADJ
taxlaw-2836	310	63	information	information	NOUN
taxlaw-2836	310	64	returns	return	NOUN
taxlaw-2836	310	65	(	(	PUNCT
taxlaw-2836	310	66	the	the	DET
taxlaw-2836	310	67	form	form	NOUN
taxlaw-2836	310	68	990	990	NUM
taxlaw-2836	310	69	series	series	NOUN
taxlaw-2836	310	70	)	)	PUNCT
taxlaw-2836	310	71	filed	file	VERB
taxlaw-2836	310	72	by	by	ADP
taxlaw-2836	310	73	exempt	exempt	ADJ
taxlaw-2836	310	74	organizations.95	organizations.95	NOUN
taxlaw-2836	310	75	however	however	ADV
taxlaw-2836	310	76	,	,	PUNCT
taxlaw-2836	310	77	many	many	ADJ
taxlaw-2836	310	78	of	of	ADP
taxlaw-2836	310	79	the	the	DET
taxlaw-2836	310	80	inaccuracies	inaccuracy	NOUN
taxlaw-2836	310	81	appear	appear	VERB
taxlaw-2836	310	82	to	to	PART
taxlaw-2836	310	83	stem	stem	VERB
taxlaw-2836	310	84	from	from	ADP
taxlaw-2836	310	85	arithmetic	arithmetic	ADJ
taxlaw-2836	310	86	and	and	CCONJ
taxlaw-2836	310	87	other	other	ADJ
taxlaw-2836	310	88	inadvertent	inadvertent	ADJ
taxlaw-2836	310	89	errors	error	NOUN
taxlaw-2836	310	90	or	or	CCONJ
taxlaw-2836	310	91	from	from	ADP
taxlaw-2836	310	92	efforts	effort	NOUN
taxlaw-2836	310	93	to	to	PART
taxlaw-2836	310	94	present	present	VERB
taxlaw-2836	310	95	the	the	DET
taxlaw-2836	310	96	organization	organization	NOUN
taxlaw-2836	310	97	in	in	ADP
taxlaw-2836	310	98	a	a	DET
taxlaw-2836	310	99	better	well	ADJ
taxlaw-2836	310	100	light	light	NOUN
taxlaw-2836	310	101	to	to	ADP
taxlaw-2836	310	102	donors	donor	NOUN
taxlaw-2836	310	103	and	and	CCONJ
taxlaw-2836	310	104	other	other	ADJ
taxlaw-2836	310	105	potential	potential	ADJ
taxlaw-2836	310	106	supporters	supporter	NOUN
taxlaw-2836	310	107	,	,	PUNCT
taxlaw-2836	310	108	rather	rather	ADV
taxlaw-2836	310	109	than	than	ADP
taxlaw-2836	310	110	representing	represent	VERB
taxlaw-2836	310	111	efforts	effort	NOUN
taxlaw-2836	310	112	to	to	PART
taxlaw-2836	310	113	hide	hide	VERB
taxlaw-2836	310	114	violations	violation	NOUN
taxlaw-2836	310	115	of	of	ADP
taxlaw-2836	310	116	the	the	DET
taxlaw-2836	310	117	federal	federal	ADJ
taxlaw-2836	310	118	tax	tax	NOUN
taxlaw-2836	310	119	laws.96	laws.96	PROPN
taxlaw-2836	310	120	this	this	DET
taxlaw-2836	310	121	limited	limited	ADJ
taxlaw-2836	310	122	information	information	NOUN
taxlaw-2836	310	123	has	have	AUX
taxlaw-2836	310	124	left	leave	VERB
taxlaw-2836	310	125	scholars	scholar	NOUN
taxlaw-2836	310	126	and	and	CCONJ
taxlaw-2836	310	127	other	other	ADJ
taxlaw-2836	310	128	commentators	commentator	NOUN
taxlaw-2836	310	129	to	to	PART
taxlaw-2836	310	130	extrapolate	extrapolate	VERB
taxlaw-2836	310	131	(	(	PUNCT
taxlaw-2836	310	132	i.e.	i.e.	X
taxlaw-2836	310	133	,	,	PUNCT
taxlaw-2836	310	134	guess	guess	NOUN
taxlaw-2836	310	135	)	)	PUNCT
taxlaw-2836	310	136	the	the	DET
taxlaw-2836	310	137	extent	extent	NOUN
taxlaw-2836	310	138	to	to	PART
taxlaw-2836	310	139	which	which	PRON
taxlaw-2836	310	140	known	know	VERB
taxlaw-2836	310	141	violations	violation	NOUN
taxlaw-2836	310	142	are	be	AUX
taxlaw-2836	310	143	reflected	reflect	VERB
taxlaw-2836	310	144	in	in	ADP
taxlaw-2836	310	145	the	the	DET
taxlaw-2836	310	146	wider	wider	ADV
taxlaw-2836	310	147	exempt	exempt	ADJ
taxlaw-2836	310	148	organization	organization	NOUN
taxlaw-2836	310	149	sector	sector	NOUN
taxlaw-2836	310	150	and	and	CCONJ
taxlaw-2836	310	151	,	,	PUNCT
taxlaw-2836	310	152	for	for	ADP
taxlaw-2836	310	153	obvious	obvious	ADJ
taxlaw-2836	310	154	reasons	reason	NOUN
taxlaw-2836	310	155	,	,	PUNCT
taxlaw-2836	310	156	these	these	DET
taxlaw-2836	310	157	extrapolations	extrapolation	NOUN
taxlaw-2836	310	158	vary	vary	VERB
taxlaw-2836	310	159	widely.97	widely.97	NOUN
taxlaw-2836	310	160	it	it	PRON
taxlaw-2836	310	161	appears	appear	VERB
taxlaw-2836	310	162	,	,	PUNCT
taxlaw-2836	310	163	however	however	ADV
taxlaw-2836	310	164	,	,	PUNCT
taxlaw-2836	310	165	that	that	SCONJ
taxlaw-2836	310	166	the	the	DET
taxlaw-2836	310	167	vast	vast	ADJ
taxlaw-2836	310	168	majority	majority	NOUN
taxlaw-2836	310	169	of	of	ADP
taxlaw-2836	310	170	exempt	exempt	ADJ
taxlaw-2836	310	171	organizations	organization	NOUN
taxlaw-2836	310	172	seek	seek	VERB
taxlaw-2836	310	173	to	to	PART
taxlaw-2836	310	174	comply	comply	VERB
taxlaw-2836	310	175	with	with	ADP
taxlaw-2836	310	176	the	the	DET
taxlaw-2836	310	177	applicable	applicable	ADJ
taxlaw-2836	310	178	federal	federal	ADJ
taxlaw-2836	310	179	tax	tax	NOUN
taxlaw-2836	310	180	laws	law	NOUN
taxlaw-2836	310	181	,	,	PUNCT
taxlaw-2836	310	182	with	with	ADP
taxlaw-2836	310	183	only	only	ADV
taxlaw-2836	310	184	a	a	DET
taxlaw-2836	310	185	small	small	ADJ
taxlaw-2836	310	186	subset	subset	NOUN
taxlaw-2836	310	187	of	of	ADP
taxlaw-2836	310	188	organizations	organization	NOUN
taxlaw-2836	310	189	and	and	CCONJ
taxlaw-2836	310	190	their	their	PRON
taxlaw-2836	310	191	leaders	leader	NOUN
taxlaw-2836	310	192	being	be	AUX
taxlaw-2836	310	193	engaged	engage	VERB
taxlaw-2836	310	194	in	in	ADP
taxlaw-2836	310	195	intentional	intentional	ADJ
taxlaw-2836	310	196	and	and	CCONJ
taxlaw-2836	310	197	significant	significant	ADJ
taxlaw-2836	310	198	violations	violation	NOUN
taxlaw-2836	310	199	(	(	PUNCT
taxlaw-2836	310	200	as	as	SCONJ
taxlaw-2836	310	201	apparently	apparently	ADV
taxlaw-2836	310	202	frequently	frequently	ADV
taxlaw-2836	310	203	occurred	occur	VERB
taxlaw-2836	310	204	in	in	ADP
taxlaw-2836	310	205	the	the	DET
taxlaw-2836	310	206	credit	credit	NOUN
taxlaw-2836	310	207	counseling	counseling	NOUN
taxlaw-2836	310	208	area	area	NOUN
taxlaw-2836	310	209	)	)	PUNCT
taxlaw-2836	310	210	.	.	PUNCT
taxlaw-2836	311	1	but	but	CCONJ
taxlaw-2836	311	2	even	even	ADV
taxlaw-2836	311	3	inadvertent	inadvertent	ADJ
taxlaw-2836	311	4	violations	violation	NOUN
taxlaw-2836	311	5	are	be	AUX
taxlaw-2836	311	6	still	still	ADV
taxlaw-2836	311	7	a	a	DET
taxlaw-2836	311	8	concern	concern	NOUN
taxlaw-2836	311	9	,	,	PUNCT
taxlaw-2836	311	10	especially	especially	ADV
taxlaw-2836	311	11	since	since	SCONJ
taxlaw-2836	311	12	exempt	exempt	ADJ
taxlaw-2836	311	13	organizations	organization	NOUN
taxlaw-2836	311	14	,	,	PUNCT
taxlaw-2836	311	15	particularly	particularly	ADV
taxlaw-2836	311	16	charities	charity	NOUN
taxlaw-2836	311	17	,	,	PUNCT
taxlaw-2836	311	18	risk	risk	VERB
taxlaw-2836	311	19	a	a	DET
taxlaw-2836	311	20	significant	significant	ADJ
taxlaw-2836	311	21	loss	loss	NOUN
taxlaw-2836	311	22	in	in	ADP
taxlaw-2836	311	23	public	public	ADJ
taxlaw-2836	311	24	confidence	confidence	NOUN
taxlaw-2836	311	25	and	and	CCONJ
taxlaw-2836	311	26	support	support	NOUN
taxlaw-2836	311	27	from	from	ADP
taxlaw-2836	311	28	even	even	ADV
taxlaw-2836	311	29	a	a	DET
taxlaw-2836	311	30	relatively	relatively	ADV
taxlaw-2836	311	31	low	low	ADJ
taxlaw-2836	311	32	level	level	NOUN
taxlaw-2836	311	33	of	of	ADP
taxlaw-2836	311	34	noncompliance.98	noncompliance.98	NOUN
taxlaw-2836	311	35	the	the	DET
taxlaw-2836	311	36	challenge	challenge	NOUN
taxlaw-2836	311	37	for	for	ADP
taxlaw-2836	311	38	the	the	DET
taxlaw-2836	311	39	irs	irs	PROPN
taxlaw-2836	311	40	is	be	AUX
taxlaw-2836	311	41	therefore	therefore	ADV
taxlaw-2836	311	42	to	to	PART
taxlaw-2836	311	43	help	help	VERB
taxlaw-2836	311	44	the	the	DET
taxlaw-2836	311	45	apparently	apparently	ADV
taxlaw-2836	311	46	vast	vast	ADJ
taxlaw-2836	311	47	majority	majority	NOUN
taxlaw-2836	311	48	of	of	ADP
taxlaw-2836	311	49	exempt	exempt	ADJ
taxlaw-2836	311	50	organizations	organization	NOUN
taxlaw-2836	311	51	that	that	PRON
taxlaw-2836	311	52	desire	desire	VERB
taxlaw-2836	311	53	to	to	PART
taxlaw-2836	311	54	comply	comply	VERB
taxlaw-2836	311	55	with	with	ADP
taxlaw-2836	311	56	the	the	DET
taxlaw-2836	311	57	applicable	applicable	ADJ
taxlaw-2836	311	58	tax	tax	NOUN
taxlaw-2836	311	59	laws	law	NOUN
taxlaw-2836	311	60	to	to	PART
taxlaw-2836	311	61	do	do	VERB
taxlaw-2836	311	62	so	so	ADV
taxlaw-2836	311	63	,	,	PUNCT
taxlaw-2836	311	64	while	while	SCONJ
taxlaw-2836	311	65	at	at	ADP
taxlaw-2836	311	66	the	the	DET
taxlaw-2836	311	67	same	same	ADJ
taxlaw-2836	311	68	time	time	NOUN
taxlaw-2836	311	69	identifying	identify	VERB
taxlaw-2836	311	70	and	and	CCONJ
taxlaw-2836	311	71	addressing	address	VERB
taxlaw-2836	311	72	the	the	DET
taxlaw-2836	311	73	relatively	relatively	ADV
taxlaw-2836	311	74	small	small	ADJ
taxlaw-2836	311	75	pockets	pocket	NOUN
taxlaw-2836	311	76	of	of	ADP
taxlaw-2836	311	77	intentional	intentional	ADJ
taxlaw-2836	311	78	and	and	CCONJ
taxlaw-2836	311	79	significant	significant	ADJ
taxlaw-2836	311	80	noncompliance	noncompliance	NOUN
taxlaw-2836	311	81	,	,	PUNCT
taxlaw-2836	311	82	even	even	ADV
taxlaw-2836	311	83	as	as	SCONJ
taxlaw-2836	311	84	the	the	DET
taxlaw-2836	311	85	service	service	NOUN
taxlaw-2836	311	86	’s	’s	PART
taxlaw-2836	311	87	resources	resource	NOUN
taxlaw-2836	311	88	fail	fail	VERB
taxlaw-2836	311	89	to	to	PART
taxlaw-2836	311	90	keep	keep	VERB
taxlaw-2836	311	91	pace	pace	NOUN
taxlaw-2836	311	92	with	with	ADP
taxlaw-2836	311	93	the	the	DET
taxlaw-2836	311	94	size	size	NOUN
taxlaw-2836	311	95	and	and	CCONJ
taxlaw-2836	311	96	complexity	complexity	NOUN
taxlaw-2836	311	97	of	of	ADP
taxlaw-2836	311	98	both	both	CCONJ
taxlaw-2836	311	99	the	the	DET
taxlaw-2836	311	100	exempt	exempt	ADJ
taxlaw-2836	311	101	organizations	organization	NOUN
taxlaw-2836	311	102	community	community	NOUN
taxlaw-2836	311	103	and	and	CCONJ
taxlaw-2836	311	104	the	the	DET
taxlaw-2836	311	105	applicable	applicable	ADJ
taxlaw-2836	311	106	law	law	NOUN
taxlaw-2836	311	107	.	.	PUNCT
taxlaw-2836	312	1	iii	iii	X
taxlaw-2836	312	2	.	.	PUNCT
taxlaw-2836	312	3	modifying	modify	VERB
taxlaw-2836	312	4	oversight	oversight	NOUN
taxlaw-2836	312	5	this	this	DET
taxlaw-2836	312	6	part	part	NOUN
taxlaw-2836	312	7	first	first	ADV
taxlaw-2836	312	8	briefly	briefly	NOUN
taxlaw-2836	312	9	reviews	review	VERB
taxlaw-2836	312	10	the	the	DET
taxlaw-2836	312	11	concerns	concern	NOUN
taxlaw-2836	312	12	raised	raise	VERB
taxlaw-2836	312	13	by	by	ADP
taxlaw-2836	312	14	commentators	commentator	NOUN
taxlaw-2836	312	15	regarding	regard	VERB
taxlaw-2836	312	16	irs	irs	PROPN
taxlaw-2836	312	17	oversight	oversight	NOUN
taxlaw-2836	312	18	of	of	ADP
taxlaw-2836	312	19	exempt	exempt	ADJ
taxlaw-2836	312	20	organizations	organization	NOUN
taxlaw-2836	312	21	and	and	CCONJ
taxlaw-2836	312	22	related	relate	VERB
taxlaw-2836	312	23	proposals	proposal	NOUN
taxlaw-2836	312	24	for	for	ADP
taxlaw-2836	312	25	improving	improve	VERB
taxlaw-2836	312	26	that	that	DET
taxlaw-2836	312	27	oversight	oversight	NOUN
taxlaw-2836	312	28	.	.	PUNCT
taxlaw-2836	313	1	it	it	PRON
taxlaw-2836	313	2	then	then	ADV
taxlaw-2836	313	3	considers	consider	VERB
taxlaw-2836	313	4	whether	whether	SCONJ
taxlaw-2836	313	5	there	there	PRON
taxlaw-2836	313	6	are	be	VERB
taxlaw-2836	313	7	currently	currently	ADV
taxlaw-2836	313	8	promising	promise	VERB
taxlaw-2836	313	9	candidates	candidate	NOUN
taxlaw-2836	313	10	for	for	ADP
taxlaw-2836	313	11	improving	improve	VERB
taxlaw-2836	313	12	oversight	oversight	NOUN
taxlaw-2836	313	13	in	in	ADP
taxlaw-2836	313	14	light	light	NOUN
taxlaw-2836	313	15	of	of	ADP
taxlaw-2836	313	16	the	the	DET
taxlaw-2836	313	17	resource	resource	NOUN
taxlaw-2836	313	18	constraints	constraint	VERB
taxlaw-2836	313	19	the	the	DET
taxlaw-2836	313	20	irs	irs	PROPN
taxlaw-2836	313	21	faces	face	VERB
taxlaw-2836	313	22	,	,	PUNCT
taxlaw-2836	313	23	drawing	draw	VERB
taxlaw-2836	313	24	on	on	ADP
taxlaw-2836	313	25	the	the	DET
taxlaw-2836	313	26	extensive	extensive	ADJ
taxlaw-2836	313	27	literature	literature	NOUN
taxlaw-2836	313	28	addressing	address	VERB
taxlaw-2836	313	29	tax	tax	NOUN
taxlaw-2836	313	30	law	law	NOUN
taxlaw-2836	313	31	compliance	compliance	NOUN
taxlaw-2836	313	32	more	more	ADV
taxlaw-2836	313	33	generally	generally	ADV
taxlaw-2836	313	34	.	.	PUNCT
taxlaw-2836	314	1	this	this	DET
taxlaw-2836	314	2	consideration	consideration	NOUN
taxlaw-2836	314	3	includes	include	VERB
taxlaw-2836	314	4	describing	describe	VERB
taxlaw-2836	314	5	the	the	DET
taxlaw-2836	314	6	93	93	NUM
taxlaw-2836	314	7	eo	eo	PROPN
taxlaw-2836	314	8	2012	2012	NUM
taxlaw-2836	314	9	ann	ann	PROPN
taxlaw-2836	314	10	.	.	PUNCT
taxlaw-2836	314	11	rep	rep	PROPN
taxlaw-2836	314	12	.	.	PROPN
taxlaw-2836	314	13	,	,	PUNCT
taxlaw-2836	314	14	supra	supra	PROPN
taxlaw-2836	314	15	note	note	PROPN
taxlaw-2836	314	16	70	70	NUM
taxlaw-2836	314	17	,	,	PUNCT
taxlaw-2836	314	18	at	at	ADP
taxlaw-2836	314	19	19	19	NUM
taxlaw-2836	314	20	.	.	NOUN
taxlaw-2836	314	21	94	94	NUM
taxlaw-2836	314	22	treasury	treasury	NOUN
taxlaw-2836	314	23	inspector	inspector	NOUN
taxlaw-2836	314	24	general	general	NOUN
taxlaw-2836	314	25	for	for	ADP
taxlaw-2836	314	26	tax	tax	NOUN
taxlaw-2836	314	27	admin	admin	PROPN
taxlaw-2836	314	28	.	.	PROPN
taxlaw-2836	314	29	,	,	PUNCT
taxlaw-2836	314	30	performance	performance	NOUN
taxlaw-2836	314	31	measures	measure	NOUN
taxlaw-2836	314	32	and	and	CCONJ
taxlaw-2836	314	33	improved	improved	ADJ
taxlaw-2836	314	34	case	case	NOUN
taxlaw-2836	314	35	tracking	tracking	NOUN
taxlaw-2836	314	36	would	would	AUX
taxlaw-2836	314	37	help	help	VERB
taxlaw-2836	314	38	the	the	DET
taxlaw-2836	314	39	exempt	exempt	ADJ
taxlaw-2836	314	40	organizations	organization	NOUN
taxlaw-2836	314	41	function	function	VERB
taxlaw-2836	314	42	better	well	ADV
taxlaw-2836	314	43	allocate	allocate	ADJ
taxlaw-2836	314	44	resources	resource	NOUN
taxlaw-2836	314	45	4	4	NUM
taxlaw-2836	314	46	(	(	PUNCT
taxlaw-2836	314	47	2008	2008	NUM
taxlaw-2836	314	48	)	)	PUNCT
taxlaw-2836	315	1	[	[	X
taxlaw-2836	315	2	hereinafter	hereinafter	NOUN
taxlaw-2836	315	3	tigta	tigta	PROPN
taxlaw-2836	315	4	2008	2008	NUM
taxlaw-2836	315	5	rep	rep	PROPN
taxlaw-2836	315	6	.	.	PROPN
taxlaw-2836	315	7	]	]	PUNCT
taxlaw-2836	315	8	.	.	PUNCT
taxlaw-2836	316	1	95	95	NUM
taxlaw-2836	316	2	see	see	VERB
taxlaw-2836	316	3	carolyn	carolyn	PROPN
taxlaw-2836	316	4	cordery	cordery	NOUN
taxlaw-2836	316	5	,	,	PUNCT
taxlaw-2836	316	6	light	light	NOUN
taxlaw-2836	316	7	-	-	PUNCT
taxlaw-2836	316	8	handed	handed	ADJ
taxlaw-2836	316	9	charity	charity	NOUN
taxlaw-2836	316	10	regulation	regulation	NOUN
taxlaw-2836	316	11	:	:	PUNCT
taxlaw-2836	316	12	its	its	PRON
taxlaw-2836	316	13	effect	effect	NOUN
taxlaw-2836	316	14	on	on	ADP
taxlaw-2836	316	15	reporting	report	VERB
taxlaw-2836	316	16	practice	practice	NOUN
taxlaw-2836	316	17	in	in	ADP
taxlaw-2836	316	18	new	new	PROPN
taxlaw-2836	316	19	zealand	zealand	PROPN
taxlaw-2836	316	20	6	6	NUM
taxlaw-2836	316	21	-	-	SYM
taxlaw-2836	316	22	7	7	NUM
taxlaw-2836	316	23	(	(	PUNCT
taxlaw-2836	316	24	working	work	VERB
taxlaw-2836	316	25	paper	paper	NOUN
taxlaw-2836	316	26	no	no	INTJ
taxlaw-2836	316	27	.	.	PROPN
taxlaw-2836	316	28	83	83	NUM
taxlaw-2836	316	29	,	,	PUNCT
taxlaw-2836	316	30	2011	2011	NUM
taxlaw-2836	316	31	)	)	PUNCT
taxlaw-2836	316	32	,	,	PUNCT
taxlaw-2836	316	33	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2028666	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2028666	PROPN
taxlaw-2836	317	1	[	[	X
taxlaw-2836	317	2	http://perma.cc/58ep-mqz7	http://perma.cc/58ep-mqz7	X
taxlaw-2836	317	3	]	]	X
taxlaw-2836	317	4	(	(	PUNCT
taxlaw-2836	317	5	summarizing	summarize	VERB
taxlaw-2836	317	6	this	this	DET
taxlaw-2836	317	7	research	research	NOUN
taxlaw-2836	317	8	)	)	PUNCT
taxlaw-2836	317	9	.	.	PUNCT
taxlaw-2836	318	1	96	96	NUM
taxlaw-2836	318	2	see	see	VERB
taxlaw-2836	318	3	gao	gao	PROPN
taxlaw-2836	318	4	2002	2002	NUM
taxlaw-2836	318	5	report	report	NOUN
taxlaw-2836	318	6	,	,	PUNCT
taxlaw-2836	318	7	supra	supra	PROPN
taxlaw-2836	318	8	note	note	PROPN
taxlaw-2836	318	9	27	27	NUM
taxlaw-2836	318	10	,	,	PUNCT
taxlaw-2836	318	11	at	at	ADP
taxlaw-2836	318	12	9	9	NUM
taxlaw-2836	318	13	-	-	SYM
taxlaw-2836	318	14	13	13	NUM
taxlaw-2836	318	15	;	;	PUNCT
taxlaw-2836	318	16	elizabeth	elizabeth	PROPN
taxlaw-2836	318	17	k.	k.	PROPN
taxlaw-2836	318	18	keating	keating	PROPN
taxlaw-2836	318	19	&	&	CCONJ
taxlaw-2836	318	20	peter	peter	PROPN
taxlaw-2836	318	21	frumkin	frumkin	PROPN
taxlaw-2836	318	22	,	,	PUNCT
taxlaw-2836	318	23	reengineering	reengineere	VERB
taxlaw-2836	318	24	nonprofit	nonprofit	ADJ
taxlaw-2836	318	25	financial	financial	ADJ
taxlaw-2836	318	26	accountability	accountability	NOUN
taxlaw-2836	318	27	:	:	PUNCT
taxlaw-2836	318	28	toward	toward	ADP
taxlaw-2836	318	29	a	a	DET
taxlaw-2836	318	30	more	more	ADV
taxlaw-2836	318	31	reliable	reliable	ADJ
taxlaw-2836	318	32	foundation	foundation	NOUN
taxlaw-2836	318	33	for	for	ADP
taxlaw-2836	318	34	regulation	regulation	NOUN
taxlaw-2836	318	35	,	,	PUNCT
taxlaw-2836	318	36	63	63	NUM
taxlaw-2836	318	37	pub	pub	NOUN
taxlaw-2836	318	38	.	.	PUNCT
taxlaw-2836	319	1	admin	admin	PROPN
taxlaw-2836	319	2	.	.	PUNCT
taxlaw-2836	320	1	rev	rev	PROPN
taxlaw-2836	320	2	.	.	PROPN
taxlaw-2836	320	3	7	7	NUM
taxlaw-2836	320	4	(	(	PUNCT
taxlaw-2836	320	5	2003	2003	NUM
taxlaw-2836	320	6	)	)	PUNCT
taxlaw-2836	320	7	;	;	PUNCT
taxlaw-2836	320	8	see	see	VERB
taxlaw-2836	320	9	also	also	ADV
taxlaw-2836	320	10	jeffrey	jeffrey	PROPN
taxlaw-2836	320	11	j.	j.	PROPN
taxlaw-2836	320	12	burks	burks	PROPN
taxlaw-2836	320	13	,	,	PUNCT
taxlaw-2836	320	14	accounting	accounting	NOUN
taxlaw-2836	320	15	errors	error	NOUN
taxlaw-2836	320	16	in	in	ADP
taxlaw-2836	320	17	nonprofit	nonprofit	ADJ
taxlaw-2836	320	18	organizations	organization	NOUN
taxlaw-2836	320	19	,	,	PUNCT
taxlaw-2836	320	20	29	29	NUM
taxlaw-2836	320	21	accounting	accounting	NOUN
taxlaw-2836	320	22	horizons	horizon	NOUN
taxlaw-2836	320	23	341	341	NUM
taxlaw-2836	320	24	,	,	PUNCT
taxlaw-2836	320	25	350	350	NUM
taxlaw-2836	320	26	,	,	PUNCT
taxlaw-2836	320	27	360	360	NUM
taxlaw-2836	320	28	-	-	SYM
taxlaw-2836	320	29	61	61	NUM
taxlaw-2836	320	30	(	(	PUNCT
taxlaw-2836	320	31	2015	2015	NUM
taxlaw-2836	320	32	)	)	PUNCT
taxlaw-2836	320	33	(	(	PUNCT
taxlaw-2836	320	34	finding	find	VERB
taxlaw-2836	320	35	a	a	DET
taxlaw-2836	320	36	relatively	relatively	ADV
taxlaw-2836	320	37	high	high	ADJ
taxlaw-2836	320	38	rate	rate	NOUN
taxlaw-2836	320	39	of	of	ADP
taxlaw-2836	320	40	accounting	accounting	NOUN
taxlaw-2836	320	41	errors	error	NOUN
taxlaw-2836	320	42	among	among	ADP
taxlaw-2836	320	43	public	public	ADJ
taxlaw-2836	320	44	charities	charity	NOUN
taxlaw-2836	320	45	as	as	SCONJ
taxlaw-2836	320	46	compared	compare	VERB
taxlaw-2836	320	47	to	to	ADP
taxlaw-2836	320	48	u.s	u.s	PROPN
taxlaw-2836	320	49	.	.	PROPN
taxlaw-2836	320	50	publicly	publicly	ADV
taxlaw-2836	320	51	traded	trade	VERB
taxlaw-2836	320	52	companies	company	NOUN
taxlaw-2836	320	53	but	but	CCONJ
taxlaw-2836	320	54	no	no	DET
taxlaw-2836	320	55	evidence	evidence	NOUN
taxlaw-2836	320	56	of	of	ADP
taxlaw-2836	320	57	intentional	intentional	ADJ
taxlaw-2836	320	58	manipulations	manipulation	NOUN
taxlaw-2836	320	59	,	,	PUNCT
taxlaw-2836	320	60	and	and	CCONJ
taxlaw-2836	320	61	also	also	ADV
taxlaw-2836	320	62	finding	find	VERB
taxlaw-2836	320	63	indications	indication	NOUN
taxlaw-2836	320	64	that	that	SCONJ
taxlaw-2836	320	65	financial	financial	ADJ
taxlaw-2836	320	66	audits	audits	NOUN
taxlaw-2836	320	67	of	of	ADP
taxlaw-2836	320	68	public	public	ADJ
taxlaw-2836	320	69	charities	charity	NOUN
taxlaw-2836	320	70	are	be	AUX
taxlaw-2836	320	71	relatively	relatively	ADV
taxlaw-2836	320	72	rigorous	rigorous	ADJ
taxlaw-2836	320	73	and	and	CCONJ
taxlaw-2836	320	74	independent	independent	ADJ
taxlaw-2836	320	75	)	)	PUNCT
taxlaw-2836	320	76	.	.	PUNCT
taxlaw-2836	321	1	97	97	NUM
taxlaw-2836	321	2	see	see	VERB
taxlaw-2836	321	3	,	,	PUNCT
taxlaw-2836	321	4	e.g.	e.g.	ADV
taxlaw-2836	321	5	,	,	PUNCT
taxlaw-2836	321	6	colinvaux	colinvaux	NOUN
taxlaw-2836	321	7	,	,	PUNCT
taxlaw-2836	321	8	supra	supra	PROPN
taxlaw-2836	321	9	note	note	NOUN
taxlaw-2836	321	10	84	84	NUM
taxlaw-2836	321	11	,	,	PUNCT
taxlaw-2836	321	12	at	at	ADP
taxlaw-2836	321	13	19	19	NUM
taxlaw-2836	321	14	-	-	SYM
taxlaw-2836	321	15	20	20	NUM
taxlaw-2836	321	16	;	;	PUNCT
taxlaw-2836	321	17	fremont	fremont	PROPN
taxlaw-2836	321	18	-	-	PUNCT
taxlaw-2836	321	19	smith	smith	PROPN
taxlaw-2836	321	20	&	&	CCONJ
taxlaw-2836	321	21	kosaras	kosaras	PROPN
taxlaw-2836	321	22	,	,	PUNCT
taxlaw-2836	321	23	supra	supra	PROPN
taxlaw-2836	321	24	note	note	PROPN
taxlaw-2836	321	25	84	84	NUM
taxlaw-2836	321	26	,	,	PUNCT
taxlaw-2836	321	27	at	at	ADP
taxlaw-2836	321	28	25	25	NUM
taxlaw-2836	321	29	;	;	PUNCT
taxlaw-2836	321	30	terri	terri	PROPN
taxlaw-2836	321	31	lynn	lynn	PROPN
taxlaw-2836	321	32	helge	helge	PROPN
taxlaw-2836	321	33	,	,	PUNCT
taxlaw-2836	321	34	policing	police	VERB
taxlaw-2836	321	35	the	the	DET
taxlaw-2836	321	36	good	good	ADJ
taxlaw-2836	321	37	guys	guy	NOUN
taxlaw-2836	321	38	:	:	PUNCT
taxlaw-2836	321	39	regulation	regulation	NOUN
taxlaw-2836	321	40	of	of	ADP
taxlaw-2836	321	41	the	the	DET
taxlaw-2836	321	42	charitable	charitable	ADJ
taxlaw-2836	321	43	sector	sector	NOUN
taxlaw-2836	321	44	through	through	ADP
taxlaw-2836	321	45	a	a	DET
taxlaw-2836	321	46	federal	federal	ADJ
taxlaw-2836	321	47	charity	charity	NOUN
taxlaw-2836	321	48	oversight	oversight	NOUN
taxlaw-2836	321	49	board	board	NOUN
taxlaw-2836	321	50	,	,	PUNCT
taxlaw-2836	321	51	19	19	NUM
taxlaw-2836	321	52	cornell	cornell	PROPN
taxlaw-2836	321	53	j.	j.	PROPN
taxlaw-2836	321	54	law	law	PROPN
taxlaw-2836	321	55	&	&	CCONJ
taxlaw-2836	321	56	pub	pub	PROPN
taxlaw-2836	321	57	.	.	PUNCT
taxlaw-2836	322	1	pol’y	pol’y	NOUN
taxlaw-2836	322	2	1	1	NUM
taxlaw-2836	322	3	,	,	PUNCT
taxlaw-2836	322	4	3	3	NUM
taxlaw-2836	322	5	-	-	SYM
taxlaw-2836	322	6	5	5	NUM
taxlaw-2836	322	7	(	(	PUNCT
taxlaw-2836	322	8	2009	2009	NUM
taxlaw-2836	322	9	)	)	PUNCT
taxlaw-2836	322	10	;	;	PUNCT
taxlaw-2836	322	11	peter	peter	PROPN
taxlaw-2836	322	12	swords	sword	NOUN
taxlaw-2836	322	13	,	,	PUNCT
taxlaw-2836	322	14	the	the	DET
taxlaw-2836	322	15	form	form	NOUN
taxlaw-2836	322	16	990	990	NUM
taxlaw-2836	322	17	as	as	ADP
taxlaw-2836	322	18	an	an	DET
taxlaw-2836	322	19	accountability	accountability	NOUN
taxlaw-2836	322	20	tool	tool	NOUN
taxlaw-2836	322	21	for	for	ADP
taxlaw-2836	322	22	501(c)(3	501(c)(3	NOUN
taxlaw-2836	322	23	)	)	PUNCT
taxlaw-2836	322	24	nonprofits	nonprofit	NOUN
taxlaw-2836	322	25	,	,	PUNCT
taxlaw-2836	322	26	51	51	NUM
taxlaw-2836	322	27	tax	tax	NOUN
taxlaw-2836	322	28	law	law	NOUN
taxlaw-2836	322	29	.	.	PUNCT
taxlaw-2836	323	1	571	571	NUM
taxlaw-2836	323	2	,	,	PUNCT
taxlaw-2836	323	3	573	573	NUM
taxlaw-2836	323	4	-	-	SYM
taxlaw-2836	323	5	74	74	NUM
taxlaw-2836	323	6	(	(	PUNCT
taxlaw-2836	323	7	1998	1998	NUM
taxlaw-2836	323	8	)	)	PUNCT
taxlaw-2836	323	9	.	.	PUNCT
taxlaw-2836	324	1	98	98	NUM
taxlaw-2836	324	2	see	see	VERB
taxlaw-2836	324	3	panel	panel	NOUN
taxlaw-2836	324	4	on	on	ADP
taxlaw-2836	324	5	the	the	DET
taxlaw-2836	324	6	nonprofit	nonprofit	ADJ
taxlaw-2836	324	7	sector	sector	NOUN
taxlaw-2836	324	8	,	,	PUNCT
taxlaw-2836	324	9	strengthening	strengthen	VERB
taxlaw-2836	324	10	transparency	transparency	NOUN
taxlaw-2836	324	11	,	,	PUNCT
taxlaw-2836	324	12	governance	governance	NOUN
taxlaw-2836	324	13	,	,	PUNCT
taxlaw-2836	324	14	accountability	accountability	NOUN
taxlaw-2836	324	15	of	of	ADP
taxlaw-2836	324	16	charitable	charitable	ADJ
taxlaw-2836	324	17	organizations	organization	NOUN
taxlaw-2836	324	18	:	:	PUNCT
taxlaw-2836	324	19	a	a	DET
taxlaw-2836	324	20	final	final	ADJ
taxlaw-2836	324	21	report	report	NOUN
taxlaw-2836	324	22	to	to	ADP
taxlaw-2836	324	23	congress	congress	PROPN
taxlaw-2836	324	24	and	and	CCONJ
taxlaw-2836	324	25	the	the	DET
taxlaw-2836	324	26	nonprofit	nonprofit	ADJ
taxlaw-2836	324	27	sector	sector	NOUN
taxlaw-2836	324	28	21	21	NUM
taxlaw-2836	324	29	(	(	PUNCT
taxlaw-2836	324	30	2005	2005	NUM
taxlaw-2836	324	31	)	)	PUNCT
taxlaw-2836	325	1	[	[	X
taxlaw-2836	325	2	hereinafter	hereinafter	NOUN
taxlaw-2836	325	3	panel	panel	NOUN
taxlaw-2836	325	4	final	final	ADJ
taxlaw-2836	325	5	rep	rep	PROPN
taxlaw-2836	325	6	.	.	PROPN
taxlaw-2836	325	7	]	]	X
taxlaw-2836	325	8	;	;	PUNCT
taxlaw-2836	325	9	paul	paul	PROPN
taxlaw-2836	325	10	c.	c.	PROPN
taxlaw-2836	325	11	light	light	PROPN
taxlaw-2836	325	12	,	,	PUNCT
taxlaw-2836	325	13	how	how	SCONJ
taxlaw-2836	325	14	americans	americans	PROPN
taxlaw-2836	325	15	view	view	VERB
taxlaw-2836	325	16	charities	charity	NOUN
taxlaw-2836	325	17	:	:	PUNCT
taxlaw-2836	325	18	a	a	DET
taxlaw-2836	325	19	report	report	NOUN
taxlaw-2836	325	20	on	on	ADP
taxlaw-2836	325	21	charitable	charitable	ADJ
taxlaw-2836	325	22	confidence	confidence	NOUN
taxlaw-2836	325	23	,	,	PUNCT
taxlaw-2836	325	24	2008	2008	NUM
taxlaw-2836	325	25	,	,	PUNCT
taxlaw-2836	325	26	http://www.brookings.edu/research/papers/2008/04/nonprofitslight	http://www.brookings.edu/research/papers/2008/04/nonprofitslight	NOUN
taxlaw-2836	325	27	[	[	X
taxlaw-2836	325	28	http://perma.cc/b2er-cdvg	http://perma.cc/b2er-cdvg	NOUN
taxlaw-2836	325	29	]	]	X
taxlaw-2836	325	30	;	;	PUNCT
taxlaw-2836	325	31	swords	sword	NOUN
taxlaw-2836	325	32	,	,	PUNCT
taxlaw-2836	325	33	supra	supra	PROPN
taxlaw-2836	325	34	note	note	PROPN
taxlaw-2836	325	35	97	97	NUM
taxlaw-2836	325	36	,	,	PUNCT
taxlaw-2836	325	37	at	at	ADP
taxlaw-2836	325	38	573	573	NUM
taxlaw-2836	325	39	-	-	SYM
taxlaw-2836	325	40	74	74	NUM
taxlaw-2836	325	41	.	.	PUNCT
taxlaw-2836	325	42	2016	2016	NUM
taxlaw-2836	325	43	]	]	PUNCT
taxlaw-2836	325	44	“	"	PUNCT
taxlaw-2836	325	45	the	the	DET
taxlaw-2836	325	46	better	well	ADJ
taxlaw-2836	325	47	part	part	NOUN
taxlaw-2836	325	48	of	of	ADP
taxlaw-2836	325	49	valour	valour	NOUN
taxlaw-2836	325	50	is	be	AUX
taxlaw-2836	325	51	discretion	discretion	NOUN
taxlaw-2836	325	52	”	"	PUNCT
taxlaw-2836	325	53	97	97	NUM
taxlaw-2836	325	54	recent	recent	ADJ
taxlaw-2836	325	55	irs	irs	PROPN
taxlaw-2836	325	56	initiatives	initiative	NOUN
taxlaw-2836	325	57	to	to	PART
taxlaw-2836	325	58	reduce	reduce	VERB
taxlaw-2836	325	59	oversight	oversight	NOUN
taxlaw-2836	325	60	at	at	ADP
taxlaw-2836	325	61	the	the	DET
taxlaw-2836	325	62	application	application	NOUN
taxlaw-2836	325	63	stage	stage	NOUN
taxlaw-2836	325	64	and	and	CCONJ
taxlaw-2836	325	65	discussing	discuss	VERB
taxlaw-2836	325	66	how	how	SCONJ
taxlaw-2836	325	67	best	good	ADJ
taxlaw-2836	325	68	to	to	PART
taxlaw-2836	325	69	evaluate	evaluate	VERB
taxlaw-2836	325	70	the	the	DET
taxlaw-2836	325	71	effects	effect	NOUN
taxlaw-2836	325	72	of	of	ADP
taxlaw-2836	325	73	such	such	ADJ
taxlaw-2836	325	74	changes	change	NOUN
taxlaw-2836	325	75	.	.	PUNCT
taxlaw-2836	326	1	a.	a.	NOUN
taxlaw-2836	326	2	concerns	concern	NOUN
taxlaw-2836	326	3	and	and	CCONJ
taxlaw-2836	326	4	proposals	proposal	NOUN
taxlaw-2836	326	5	concerns	concern	NOUN
taxlaw-2836	326	6	about	about	ADP
taxlaw-2836	326	7	the	the	DET
taxlaw-2836	326	8	effectiveness	effectiveness	NOUN
taxlaw-2836	326	9	of	of	ADP
taxlaw-2836	326	10	irs	irs	PROPN
taxlaw-2836	326	11	oversight	oversight	NOUN
taxlaw-2836	326	12	for	for	ADP
taxlaw-2836	326	13	exempt	exempt	ADJ
taxlaw-2836	326	14	organizations	organization	NOUN
taxlaw-2836	326	15	are	be	AUX
taxlaw-2836	326	16	not	not	PART
taxlaw-2836	326	17	new	new	ADJ
taxlaw-2836	326	18	,	,	PUNCT
taxlaw-2836	326	19	as	as	SCONJ
taxlaw-2836	326	20	illustrated	illustrate	VERB
taxlaw-2836	326	21	by	by	ADP
taxlaw-2836	326	22	the	the	DET
taxlaw-2836	326	23	following	follow	VERB
taxlaw-2836	326	24	passage	passage	NOUN
taxlaw-2836	326	25	from	from	ADP
taxlaw-2836	326	26	a	a	DET
taxlaw-2836	326	27	1977	1977	NUM
taxlaw-2836	326	28	report	report	NOUN
taxlaw-2836	326	29	prepared	prepare	VERB
taxlaw-2836	326	30	under	under	ADP
taxlaw-2836	326	31	the	the	DET
taxlaw-2836	326	32	auspices	auspex	NOUN
taxlaw-2836	326	33	of	of	ADP
taxlaw-2836	326	34	the	the	DET
taxlaw-2836	326	35	blue	blue	ADJ
taxlaw-2836	326	36	-	-	PUNCT
taxlaw-2836	326	37	ribbon	ribbon	NOUN
taxlaw-2836	326	38	commission	commission	NOUN
taxlaw-2836	326	39	on	on	ADP
taxlaw-2836	326	40	private	private	ADJ
taxlaw-2836	326	41	philanthropy	philanthropy	NOUN
taxlaw-2836	326	42	and	and	CCONJ
taxlaw-2836	326	43	public	public	ADJ
taxlaw-2836	326	44	needs	need	NOUN
taxlaw-2836	326	45	:	:	PUNCT
taxlaw-2836	326	46	recently	recently	ADV
taxlaw-2836	326	47	the	the	DET
taxlaw-2836	326	48	service	service	NOUN
taxlaw-2836	326	49	has	have	AUX
taxlaw-2836	326	50	acknowledged	acknowledge	VERB
taxlaw-2836	326	51	that	that	SCONJ
taxlaw-2836	326	52	in	in	ADP
taxlaw-2836	326	53	the	the	DET
taxlaw-2836	326	54	exempt	exempt	ADJ
taxlaw-2836	326	55	organizations	organization	NOUN
taxlaw-2836	326	56	area	area	NOUN
taxlaw-2836	326	57	it	it	PRON
taxlaw-2836	326	58	fulfills	fulfill	VERB
taxlaw-2836	326	59	a	a	DET
taxlaw-2836	326	60	regulator	regulator	NOUN
taxlaw-2836	326	61	rather	rather	ADV
taxlaw-2836	326	62	than	than	ADP
taxlaw-2836	326	63	tax	tax	NOUN
taxlaw-2836	326	64	-	-	PUNCT
taxlaw-2836	326	65	collecting	collect	VERB
taxlaw-2836	326	66	role	role	NOUN
taxlaw-2836	326	67	.	.	PUNCT
taxlaw-2836	327	1	while	while	SCONJ
taxlaw-2836	327	2	troubled	trouble	VERB
taxlaw-2836	327	3	by	by	ADP
taxlaw-2836	327	4	the	the	DET
taxlaw-2836	327	5	breadth	breadth	NOUN
taxlaw-2836	327	6	of	of	ADP
taxlaw-2836	327	7	its	its	PRON
taxlaw-2836	327	8	responsibility	responsibility	NOUN
taxlaw-2836	327	9	in	in	ADP
taxlaw-2836	327	10	this	this	DET
taxlaw-2836	327	11	area	area	NOUN
taxlaw-2836	327	12	,	,	PUNCT
taxlaw-2836	327	13	in	in	ADP
taxlaw-2836	327	14	which	which	PRON
taxlaw-2836	327	15	the	the	DET
taxlaw-2836	327	16	service	service	NOUN
taxlaw-2836	327	17	admits	admit	VERB
taxlaw-2836	327	18	that	that	SCONJ
taxlaw-2836	327	19	“	"	PUNCT
taxlaw-2836	327	20	the	the	DET
taxlaw-2836	327	21	tax	tax	NOUN
taxlaw-2836	327	22	collector	collector	NOUN
taxlaw-2836	327	23	has	have	AUX
taxlaw-2836	327	24	never	never	ADV
taxlaw-2836	327	25	been	be	AUX
taxlaw-2836	327	26	entirely	entirely	ADV
taxlaw-2836	327	27	comfortable	comfortable	ADJ
taxlaw-2836	327	28	,	,	PUNCT
taxlaw-2836	327	29	”	"	PUNCT
taxlaw-2836	327	30	those	those	PRON
taxlaw-2836	327	31	within	within	ADP
taxlaw-2836	327	32	the	the	DET
taxlaw-2836	327	33	service	service	NOUN
taxlaw-2836	327	34	who	who	PRON
taxlaw-2836	327	35	specialize	specialize	VERB
taxlaw-2836	327	36	in	in	ADP
taxlaw-2836	327	37	exempt	exempt	ADJ
taxlaw-2836	327	38	organizations	organization	NOUN
taxlaw-2836	327	39	.	.	PUNCT
taxlaw-2836	327	40	.	.	PUNCT
taxlaw-2836	328	1	.	.	PUNCT
taxlaw-2836	329	1	take	take	VERB
taxlaw-2836	329	2	this	this	DET
taxlaw-2836	329	3	responsibility	responsibility	NOUN
taxlaw-2836	329	4	seriously	seriously	ADV
taxlaw-2836	329	5	and	and	CCONJ
taxlaw-2836	329	6	attempt	attempt	VERB
taxlaw-2836	329	7	to	to	PART
taxlaw-2836	329	8	meet	meet	VERB
taxlaw-2836	329	9	it	it	PRON
taxlaw-2836	329	10	fairly	fairly	ADV
taxlaw-2836	329	11	.	.	PUNCT
taxlaw-2836	330	1	in	in	ADP
taxlaw-2836	330	2	doing	do	VERB
taxlaw-2836	330	3	so	so	ADV
taxlaw-2836	330	4	,	,	PUNCT
taxlaw-2836	330	5	these	these	DET
taxlaw-2836	330	6	officials	official	NOUN
taxlaw-2836	330	7	are	be	AUX
taxlaw-2836	330	8	somewhat	somewhat	ADV
taxlaw-2836	330	9	handicapped	handicap	VERB
taxlaw-2836	330	10	by	by	ADP
taxlaw-2836	330	11	(	(	PUNCT
taxlaw-2836	330	12	a	a	DET
taxlaw-2836	330	13	)	)	PUNCT
taxlaw-2836	330	14	cumbersome	cumbersome	ADJ
taxlaw-2836	330	15	procedures	procedure	NOUN
taxlaw-2836	330	16	which	which	PRON
taxlaw-2836	330	17	were	be	AUX
taxlaw-2836	330	18	designed	design	VERB
taxlaw-2836	330	19	generally	generally	ADV
taxlaw-2836	330	20	to	to	PART
taxlaw-2836	330	21	meet	meet	VERB
taxlaw-2836	330	22	the	the	DET
taxlaw-2836	330	23	needs	need	NOUN
taxlaw-2836	330	24	of	of	ADP
taxlaw-2836	330	25	the	the	DET
taxlaw-2836	330	26	tax	tax	NOUN
taxlaw-2836	330	27	-	-	PUNCT
taxlaw-2836	330	28	collecting	collect	VERB
taxlaw-2836	330	29	branches	branch	NOUN
taxlaw-2836	330	30	of	of	ADP
taxlaw-2836	330	31	the	the	DET
taxlaw-2836	330	32	service	service	NOUN
taxlaw-2836	330	33	;	;	PUNCT
taxlaw-2836	330	34	(	(	PUNCT
taxlaw-2836	330	35	b	b	X
taxlaw-2836	330	36	)	)	PUNCT
taxlaw-2836	330	37	inadequate	inadequate	ADJ
taxlaw-2836	330	38	authority	authority	NOUN
taxlaw-2836	330	39	in	in	ADP
taxlaw-2836	330	40	relation	relation	NOUN
taxlaw-2836	330	41	to	to	ADP
taxlaw-2836	330	42	other	other	ADJ
taxlaw-2836	330	43	officials	official	NOUN
taxlaw-2836	330	44	near	near	ADP
taxlaw-2836	330	45	the	the	DET
taxlaw-2836	330	46	top	top	NOUN
taxlaw-2836	330	47	of	of	ADP
taxlaw-2836	330	48	the	the	DET
taxlaw-2836	330	49	service	service	NOUN
taxlaw-2836	330	50	’s	’s	PART
taxlaw-2836	330	51	hierarchy	hierarchy	NOUN
taxlaw-2836	330	52	;	;	PUNCT
taxlaw-2836	330	53	(	(	PUNCT
taxlaw-2836	330	54	c	c	X
taxlaw-2836	330	55	)	)	PUNCT
taxlaw-2836	330	56	the	the	DET
taxlaw-2836	330	57	understandable	understandable	ADJ
taxlaw-2836	330	58	emphasis	emphasis	NOUN
taxlaw-2836	330	59	of	of	ADP
taxlaw-2836	330	60	the	the	DET
taxlaw-2836	330	61	service	service	NOUN
taxlaw-2836	330	62	on	on	ADP
taxlaw-2836	330	63	its	its	PRON
taxlaw-2836	330	64	role	role	NOUN
taxlaw-2836	330	65	as	as	ADP
taxlaw-2836	330	66	tax	tax	NOUN
taxlaw-2836	330	67	collector	collector	NOUN
taxlaw-2836	330	68	rather	rather	ADV
taxlaw-2836	330	69	than	than	ADP
taxlaw-2836	330	70	as	as	ADP
taxlaw-2836	330	71	overseer	overseer	NOUN
taxlaw-2836	330	72	of	of	ADP
taxlaw-2836	330	73	a	a	DET
taxlaw-2836	330	74	non	non	ADJ
taxlaw-2836	330	75	-	-	ADJ
taxlaw-2836	330	76	revenue	revenue	NOUN
taxlaw-2836	330	77	-	-	PUNCT
taxlaw-2836	330	78	producing	produce	VERB
taxlaw-2836	330	79	activity	activity	NOUN
taxlaw-2836	330	80	;	;	PUNCT
taxlaw-2836	330	81	and	and	CCONJ
taxlaw-2836	330	82	(	(	PUNCT
taxlaw-2836	330	83	d	d	X
taxlaw-2836	330	84	)	)	PUNCT
taxlaw-2836	330	85	the	the	DET
taxlaw-2836	330	86	generally	generally	ADV
taxlaw-2836	330	87	weaker	weak	ADJ
taxlaw-2836	330	88	qualifications	qualification	NOUN
taxlaw-2836	330	89	and	and	CCONJ
taxlaw-2836	330	90	training	training	NOUN
taxlaw-2836	330	91	of	of	ADP
taxlaw-2836	330	92	the	the	DET
taxlaw-2836	330	93	service	service	NOUN
taxlaw-2836	330	94	’s	’s	PART
taxlaw-2836	330	95	field	field	NOUN
taxlaw-2836	330	96	staff	staff	NOUN
taxlaw-2836	330	97	as	as	SCONJ
taxlaw-2836	330	98	compared	compare	VERB
taxlaw-2836	330	99	with	with	ADP
taxlaw-2836	330	100	the	the	DET
taxlaw-2836	330	101	national	national	ADJ
taxlaw-2836	330	102	office	office	NOUN
taxlaw-2836	330	103	staff.99	staff.99	NOUN
taxlaw-2836	330	104	more	more	ADV
taxlaw-2836	330	105	recently	recently	ADV
taxlaw-2836	330	106	,	,	PUNCT
taxlaw-2836	330	107	the	the	DET
taxlaw-2836	330	108	panel	panel	NOUN
taxlaw-2836	330	109	on	on	ADP
taxlaw-2836	330	110	the	the	DET
taxlaw-2836	330	111	nonprofit	nonprofit	ADJ
taxlaw-2836	330	112	sector	sector	NOUN
taxlaw-2836	330	113	—	—	PUNCT
taxlaw-2836	330	114	organized	organize	VERB
taxlaw-2836	330	115	in	in	ADP
taxlaw-2836	330	116	response	response	NOUN
taxlaw-2836	330	117	to	to	ADP
taxlaw-2836	330	118	concerns	concern	NOUN
taxlaw-2836	330	119	raised	raise	VERB
taxlaw-2836	330	120	by	by	ADP
taxlaw-2836	330	121	congress	congress	PROPN
taxlaw-2836	330	122	with	with	ADP
taxlaw-2836	330	123	respect	respect	NOUN
taxlaw-2836	330	124	to	to	ADP
taxlaw-2836	330	125	irs	irs	PROPN
taxlaw-2836	330	126	oversight	oversight	NOUN
taxlaw-2836	330	127	of	of	ADP
taxlaw-2836	330	128	charities	charity	NOUN
taxlaw-2836	330	129	—	—	PUNCT
taxlaw-2836	330	130	stated	state	VERB
taxlaw-2836	330	131	that	that	SCONJ
taxlaw-2836	330	132	“	"	PUNCT
taxlaw-2836	330	133	[	[	X
taxlaw-2836	330	134	f]unding	f]unde	VERB
taxlaw-2836	330	135	for	for	ADP
taxlaw-2836	330	136	federal	federal	ADJ
taxlaw-2836	330	137	and	and	CCONJ
taxlaw-2836	330	138	state	state	NOUN
taxlaw-2836	330	139	oversight	oversight	NOUN
taxlaw-2836	330	140	of	of	ADP
taxlaw-2836	330	141	tax	tax	NOUN
taxlaw-2836	330	142	-	-	PUNCT
taxlaw-2836	330	143	exempt	exempt	ADJ
taxlaw-2836	330	144	organizations	organization	NOUN
taxlaw-2836	330	145	has	have	AUX
taxlaw-2836	330	146	become	become	VERB
taxlaw-2836	330	147	increasingly	increasingly	ADV
taxlaw-2836	330	148	inadequate	inadequate	ADJ
taxlaw-2836	330	149	as	as	SCONJ
taxlaw-2836	330	150	the	the	DET
taxlaw-2836	330	151	size	size	NOUN
taxlaw-2836	330	152	and	and	CCONJ
taxlaw-2836	330	153	complexity	complexity	NOUN
taxlaw-2836	330	154	of	of	ADP
taxlaw-2836	330	155	the	the	DET
taxlaw-2836	330	156	exempt	exempt	ADJ
taxlaw-2836	330	157	sector	sector	NOUN
taxlaw-2836	330	158	has	have	AUX
taxlaw-2836	330	159	grown	grow	VERB
taxlaw-2836	330	160	.	.	PUNCT
taxlaw-2836	330	161	”100	”100	PUNCT
taxlaw-2836	331	1	the	the	DET
taxlaw-2836	331	2	national	national	PROPN
taxlaw-2836	331	3	taxpayer	taxpayer	PROPN
taxlaw-2836	331	4	advocate	advocate	NOUN
taxlaw-2836	331	5	’s	’s	PART
taxlaw-2836	331	6	2014	2014	NUM
taxlaw-2836	331	7	annual	annual	ADJ
taxlaw-2836	331	8	report	report	NOUN
taxlaw-2836	331	9	to	to	ADP
taxlaw-2836	331	10	congress	congress	PROPN
taxlaw-2836	331	11	noted	note	VERB
taxlaw-2836	331	12	that	that	SCONJ
taxlaw-2836	331	13	taxpayer	taxpayer	NOUN
taxlaw-2836	331	14	advocate	advocate	NOUN
taxlaw-2836	331	15	services	service	NOUN
taxlaw-2836	331	16	cases	case	NOUN
taxlaw-2836	331	17	involving	involve	VERB
taxlaw-2836	331	18	applications	application	NOUN
taxlaw-2836	331	19	for	for	ADP
taxlaw-2836	331	20	recognition	recognition	NOUN
taxlaw-2836	331	21	of	of	ADP
taxlaw-2836	331	22	exempt	exempt	ADJ
taxlaw-2836	331	23	status	status	NOUN
taxlaw-2836	331	24	have	have	AUX
taxlaw-2836	331	25	been	be	AUX
taxlaw-2836	331	26	increasing	increase	VERB
taxlaw-2836	331	27	dramatically	dramatically	ADV
taxlaw-2836	331	28	in	in	ADP
taxlaw-2836	331	29	recent	recent	ADJ
taxlaw-2836	331	30	years	year	NOUN
taxlaw-2836	331	31	,	,	PUNCT
taxlaw-2836	331	32	demonstrating	demonstrate	VERB
taxlaw-2836	331	33	“	"	PUNCT
taxlaw-2836	331	34	that	that	SCONJ
taxlaw-2836	331	35	the	the	DET
taxlaw-2836	331	36	irs	irs	PROPN
taxlaw-2836	331	37	’s	’s	PART
taxlaw-2836	331	38	processes	process	NOUN
taxlaw-2836	331	39	are	be	AUX
taxlaw-2836	331	40	creating	create	VERB
taxlaw-2836	331	41	significant	significant	ADJ
taxlaw-2836	331	42	hardship	hardship	NOUN
taxlaw-2836	331	43	for	for	ADP
taxlaw-2836	331	44	both	both	DET
taxlaw-2836	331	45	new	new	ADJ
taxlaw-2836	331	46	organizations	organization	NOUN
taxlaw-2836	331	47	and	and	CCONJ
taxlaw-2836	331	48	those	those	PRON
taxlaw-2836	331	49	whose	whose	DET
taxlaw-2836	331	50	exempt	exempt	ADJ
taxlaw-2836	331	51	status	status	NOUN
taxlaw-2836	331	52	was	be	AUX
taxlaw-2836	331	53	automatically	automatically	ADV
taxlaw-2836	331	54	revoked	revoke	VERB
taxlaw-2836	331	55	.	.	PUNCT
taxlaw-2836	332	1	”101	”101	PRON
taxlaw-2836	332	2	these	these	DET
taxlaw-2836	332	3	concerns	concern	NOUN
taxlaw-2836	332	4	were	be	AUX
taxlaw-2836	332	5	in	in	ADP
taxlaw-2836	332	6	addition	addition	NOUN
taxlaw-2836	332	7	to	to	ADP
taxlaw-2836	332	8	the	the	DET
taxlaw-2836	332	9	more	more	ADV
taxlaw-2836	332	10	specific	specific	ADJ
taxlaw-2836	332	11	concerns	concern	NOUN
taxlaw-2836	332	12	regarding	regard	VERB
taxlaw-2836	332	13	the	the	DET
taxlaw-2836	332	14	handling	handling	NOUN
taxlaw-2836	332	15	of	of	ADP
taxlaw-2836	332	16	certain	certain	ADJ
taxlaw-2836	332	17	applications	application	NOUN
taxlaw-2836	332	18	relating	relate	VERB
taxlaw-2836	332	19	to	to	ADP
taxlaw-2836	332	20	political	political	ADJ
taxlaw-2836	332	21	activity.102	activity.102	ADP
taxlaw-2836	332	22	finally	finally	ADV
taxlaw-2836	332	23	,	,	PUNCT
taxlaw-2836	332	24	gao	gao	PROPN
taxlaw-2836	332	25	issued	issue	VERB
taxlaw-2836	332	26	a	a	DET
taxlaw-2836	332	27	critical	critical	ADJ
taxlaw-2836	332	28	report	report	NOUN
taxlaw-2836	332	29	at	at	ADP
taxlaw-2836	332	30	the	the	DET
taxlaw-2836	332	31	end	end	NOUN
taxlaw-2836	332	32	of	of	ADP
taxlaw-2836	332	33	2014	2014	NUM
taxlaw-2836	332	34	highlighting	highlight	VERB
taxlaw-2836	332	35	how	how	SCONJ
taxlaw-2836	332	36	shrinking	shrinking	ADJ
taxlaw-2836	332	37	resources	resource	NOUN
taxlaw-2836	332	38	have	have	AUX
taxlaw-2836	332	39	made	make	VERB
taxlaw-2836	332	40	the	the	DET
taxlaw-2836	332	41	irs	irs	PROPN
taxlaw-2836	332	42	’s	’s	PART
taxlaw-2836	332	43	oversight	oversight	NOUN
taxlaw-2836	332	44	of	of	ADP
taxlaw-2836	332	45	charitable	charitable	ADJ
taxlaw-2836	332	46	organizations	organization	NOUN
taxlaw-2836	332	47	less	less	ADV
taxlaw-2836	332	48	extensive	extensive	ADJ
taxlaw-2836	332	49	and	and	CCONJ
taxlaw-2836	332	50	more	more	ADJ
taxlaw-2836	332	51	complicated.103	complicated.103	PROPN
taxlaw-2836	332	52	gao	gao	PROPN
taxlaw-2836	332	53	also	also	ADV
taxlaw-2836	332	54	noted	note	VERB
taxlaw-2836	332	55	the	the	DET
taxlaw-2836	332	56	need	need	NOUN
taxlaw-2836	332	57	for	for	SCONJ
taxlaw-2836	332	58	the	the	DET
taxlaw-2836	332	59	irs	irs	PROPN
taxlaw-2836	332	60	to	to	PART
taxlaw-2836	332	61	develop	develop	VERB
taxlaw-2836	332	62	compliance	compliance	NOUN
taxlaw-2836	332	63	goals	goal	NOUN
taxlaw-2836	332	64	and	and	CCONJ
taxlaw-2836	332	65	additional	additional	ADJ
taxlaw-2836	332	66	performance	performance	NOUN
taxlaw-2836	332	67	measures	measure	NOUN
taxlaw-2836	332	68	to	to	PART
taxlaw-2836	332	69	assess	assess	VERB
taxlaw-2836	332	70	the	the	DET
taxlaw-2836	332	71	impact	impact	NOUN
taxlaw-2836	332	72	of	of	ADP
taxlaw-2836	332	73	its	its	PRON
taxlaw-2836	332	74	enforcement	enforcement	NOUN
taxlaw-2836	332	75	activities	activity	NOUN
taxlaw-2836	332	76	,	,	PUNCT
taxlaw-2836	332	77	while	while	SCONJ
taxlaw-2836	332	78	at	at	ADP
taxlaw-2836	332	79	the	the	DET
taxlaw-2836	332	80	same	same	ADJ
taxlaw-2836	332	81	time	time	NOUN
taxlaw-2836	332	82	acknowledging	acknowledge	VERB
taxlaw-2836	332	83	the	the	DET
taxlaw-2836	332	84	technical	technical	ADJ
taxlaw-2836	332	85	difficulty	difficulty	NOUN
taxlaw-2836	332	86	of	of	ADP
taxlaw-2836	332	87	doing	do	VERB
taxlaw-2836	332	88	so.104	so.104	PROPN
taxlaw-2836	332	89	proposals	proposal	NOUN
taxlaw-2836	332	90	to	to	PART
taxlaw-2836	332	91	address	address	VERB
taxlaw-2836	332	92	these	these	DET
taxlaw-2836	332	93	concerns	concern	NOUN
taxlaw-2836	332	94	tend	tend	VERB
taxlaw-2836	332	95	to	to	PART
taxlaw-2836	332	96	fall	fall	VERB
taxlaw-2836	332	97	into	into	ADP
taxlaw-2836	332	98	three	three	NUM
taxlaw-2836	332	99	categories	category	NOUN
taxlaw-2836	332	100	:	:	PUNCT
taxlaw-2836	332	101	reorganizing	reorganize	VERB
taxlaw-2836	332	102	the	the	DET
taxlaw-2836	332	103	irs	irs	PROPN
taxlaw-2836	332	104	to	to	PART
taxlaw-2836	332	105	enhance	enhance	VERB
taxlaw-2836	332	106	the	the	DET
taxlaw-2836	332	107	prominence	prominence	NOUN
taxlaw-2836	332	108	of	of	ADP
taxlaw-2836	332	109	the	the	DET
taxlaw-2836	332	110	exempt	exempt	ADJ
taxlaw-2836	332	111	organizations	organization	NOUN
taxlaw-2836	332	112	function	function	NOUN
taxlaw-2836	332	113	,	,	PUNCT
taxlaw-2836	332	114	increasing	increase	VERB
taxlaw-2836	332	115	and	and	CCONJ
taxlaw-2836	332	116	improving	improve	VERB
taxlaw-2836	332	117	procedures	procedure	NOUN
taxlaw-2836	332	118	for	for	ADP
taxlaw-2836	332	119	gathering	gather	VERB
taxlaw-2836	332	120	and	and	CCONJ
taxlaw-2836	332	121	analyzing	analyze	VERB
taxlaw-2836	332	122	information	information	NOUN
taxlaw-2836	332	123	relating	relate	VERB
taxlaw-2836	332	124	to	to	ADP
taxlaw-2836	332	125	exempt	exempt	VERB
taxlaw-2836	332	126	organizations	organization	NOUN
taxlaw-2836	332	127	,	,	PUNCT
taxlaw-2836	332	128	and	and	CCONJ
taxlaw-2836	332	129	increasing	increase	VERB
taxlaw-2836	332	130	the	the	DET
taxlaw-2836	332	131	financial	financial	ADJ
taxlaw-2836	332	132	and	and	CCONJ
taxlaw-2836	332	133	personnel	personnel	NOUN
taxlaw-2836	332	134	resources	resource	NOUN
taxlaw-2836	332	135	devoted	devote	VERB
taxlaw-2836	332	136	to	to	ADP
taxlaw-2836	332	137	the	the	DET
taxlaw-2836	332	138	exempt	exempt	ADJ
taxlaw-2836	332	139	organizations	organization	NOUN
taxlaw-2836	332	140	function	function	VERB
taxlaw-2836	332	141	.	.	PUNCT
taxlaw-2836	333	1	for	for	ADP
taxlaw-2836	333	2	the	the	DET
taxlaw-2836	333	3	most	most	ADJ
taxlaw-2836	333	4	part	part	NOUN
taxlaw-2836	333	5	,	,	PUNCT
taxlaw-2836	333	6	the	the	DET
taxlaw-2836	333	7	irs	irs	PROPN
taxlaw-2836	333	8	and	and	CCONJ
taxlaw-2836	333	9	congress	congress	PROPN
taxlaw-2836	333	10	have	have	AUX
taxlaw-2836	333	11	already	already	ADV
taxlaw-2836	333	12	implemented	implement	VERB
taxlaw-2836	333	13	99	99	NUM
taxlaw-2836	333	14	ginsburg	ginsburg	PROPN
taxlaw-2836	333	15	et	et	PROPN
taxlaw-2836	333	16	al	al	PROPN
taxlaw-2836	333	17	.	.	PROPN
taxlaw-2836	333	18	,	,	PUNCT
taxlaw-2836	333	19	supra	supra	PROPN
taxlaw-2836	333	20	note	note	PROPN
taxlaw-2836	333	21	29	29	NUM
taxlaw-2836	333	22	,	,	PUNCT
taxlaw-2836	333	23	at	at	ADP
taxlaw-2836	333	24	2583	2583	NUM
taxlaw-2836	333	25	(	(	PUNCT
taxlaw-2836	333	26	citations	citation	NOUN
taxlaw-2836	333	27	omitted	omit	VERB
taxlaw-2836	333	28	)	)	PUNCT
taxlaw-2836	333	29	.	.	PUNCT
taxlaw-2836	334	1	100	100	NUM
taxlaw-2836	334	2	panel	panel	NOUN
taxlaw-2836	334	3	final	final	ADJ
taxlaw-2836	334	4	rep	rep	PROPN
taxlaw-2836	334	5	.	.	PROPN
taxlaw-2836	334	6	,	,	PUNCT
taxlaw-2836	334	7	supra	supra	PROPN
taxlaw-2836	334	8	note	note	NOUN
taxlaw-2836	334	9	98	98	NUM
taxlaw-2836	334	10	,	,	PUNCT
taxlaw-2836	334	11	at	at	ADP
taxlaw-2836	334	12	24	24	NUM
taxlaw-2836	334	13	.	.	PUNCT
taxlaw-2836	335	1	101	101	NUM
taxlaw-2836	335	2	1	1	NUM
taxlaw-2836	335	3	nat’l	nat’l	NOUN
taxlaw-2836	335	4	taxpayer	taxpayer	NOUN
taxlaw-2836	335	5	advocate	advocate	NOUN
taxlaw-2836	335	6	2014	2014	NUM
taxlaw-2836	335	7	,	,	PUNCT
taxlaw-2836	335	8	ann	ann	PROPN
taxlaw-2836	335	9	.	.	PROPN
taxlaw-2836	335	10	rep	rep	PROPN
taxlaw-2836	335	11	.	.	PROPN
taxlaw-2836	335	12	to	to	ADP
taxlaw-2836	335	13	congress	congress	PROPN
taxlaw-2836	335	14	540	540	NUM
taxlaw-2836	336	1	[	[	X
taxlaw-2836	336	2	hereinafter	hereinafter	NOUN
taxlaw-2836	336	3	1	1	NUM
taxlaw-2836	336	4	nta	nta	PROPN
taxlaw-2836	336	5	2014	2014	NUM
taxlaw-2836	336	6	ann	ann	PROPN
taxlaw-2836	336	7	.	.	PUNCT
taxlaw-2836	336	8	rep	rep	PROPN
taxlaw-2836	336	9	]	]	PROPN
taxlaw-2836	336	10	.	.	PUNCT
taxlaw-2836	337	1	102	102	NUM
taxlaw-2836	337	2	nat’l	nat’l	PROPN
taxlaw-2836	337	3	taxpayer	taxpayer	NOUN
taxlaw-2836	337	4	advocate	advocate	NOUN
taxlaw-2836	337	5	,	,	PUNCT
taxlaw-2836	337	6	special	special	PROPN
taxlaw-2836	337	7	rep	rep	PROPN
taxlaw-2836	337	8	.	.	PROPN
taxlaw-2836	337	9	to	to	ADP
taxlaw-2836	337	10	congress	congress	PROPN
taxlaw-2836	337	11	:	:	PUNCT
taxlaw-2836	337	12	political	political	ADJ
taxlaw-2836	337	13	activity	activity	NOUN
taxlaw-2836	337	14	and	and	CCONJ
taxlaw-2836	337	15	the	the	DET
taxlaw-2836	337	16	rights	right	NOUN
taxlaw-2836	337	17	of	of	ADP
taxlaw-2836	337	18	applicants	applicant	NOUN
taxlaw-2836	337	19	for	for	ADP
taxlaw-2836	337	20	tax	tax	NOUN
taxlaw-2836	337	21	-	-	PUNCT
taxlaw-2836	337	22	exempt	exempt	ADJ
taxlaw-2836	337	23	status	status	NOUN
taxlaw-2836	337	24	(	(	PUNCT
taxlaw-2836	337	25	2013	2013	NUM
taxlaw-2836	337	26	)	)	PUNCT
taxlaw-2836	337	27	;	;	PUNCT
taxlaw-2836	337	28	see	see	VERB
taxlaw-2836	337	29	also	also	ADV
taxlaw-2836	337	30	supra	supra	ADJ
taxlaw-2836	337	31	note	note	NOUN
taxlaw-2836	337	32	1	1	NUM
taxlaw-2836	337	33	.	.	SYM
taxlaw-2836	337	34	103	103	NUM
taxlaw-2836	338	1	gao	gao	PROPN
taxlaw-2836	338	2	2014	2014	NUM
taxlaw-2836	338	3	eo	eo	PROPN
taxlaw-2836	338	4	rep	rep	PROPN
taxlaw-2836	338	5	.	.	PROPN
taxlaw-2836	338	6	,	,	PUNCT
taxlaw-2836	338	7	supra	supra	PROPN
taxlaw-2836	338	8	note	note	PROPN
taxlaw-2836	338	9	21	21	NUM
taxlaw-2836	338	10	,	,	PUNCT
taxlaw-2836	338	11	at	at	ADP
taxlaw-2836	338	12	19	19	NUM
taxlaw-2836	338	13	-	-	SYM
taxlaw-2836	338	14	23	23	NUM
taxlaw-2836	338	15	.	.	PUNCT
taxlaw-2836	339	1	104	104	NUM
taxlaw-2836	340	1	i	i	PRON
taxlaw-2836	340	2	d.	d.	PROPN
taxlaw-2836	340	3	at	at	ADP
taxlaw-2836	340	4	24	24	NUM
taxlaw-2836	340	5	-	-	SYM
taxlaw-2836	340	6	29	29	NUM
taxlaw-2836	340	7	.	.	PUNCT
taxlaw-2836	340	8	98	98	NUM
taxlaw-2836	340	9	columbia	columbia	PROPN
taxlaw-2836	340	10	journal	journal	PROPN
taxlaw-2836	340	11	of	of	ADP
taxlaw-2836	340	12	tax	tax	NOUN
taxlaw-2836	340	13	law	law	NOUN
taxlaw-2836	341	1	[	[	X
taxlaw-2836	341	2	vol.7:80	vol.7:80	ADP
taxlaw-2836	341	3	the	the	DET
taxlaw-2836	341	4	first	first	ADJ
taxlaw-2836	341	5	category	category	NOUN
taxlaw-2836	341	6	of	of	ADP
taxlaw-2836	341	7	proposals	proposal	NOUN
taxlaw-2836	341	8	.	.	PUNCT
taxlaw-2836	342	1	in	in	ADP
taxlaw-2836	342	2	1969	1969	NUM
taxlaw-2836	342	3	,	,	PUNCT
taxlaw-2836	342	4	the	the	DET
taxlaw-2836	342	5	irs	irs	PROPN
taxlaw-2836	342	6	doubled	double	VERB
taxlaw-2836	342	7	the	the	DET
taxlaw-2836	342	8	number	number	NOUN
taxlaw-2836	342	9	of	of	ADP
taxlaw-2836	342	10	revenue	revenue	NOUN
taxlaw-2836	342	11	agents	agent	NOUN
taxlaw-2836	342	12	and	and	CCONJ
taxlaw-2836	342	13	tax	tax	NOUN
taxlaw-2836	342	14	auditors	auditor	NOUN
taxlaw-2836	342	15	assigned	assign	VERB
taxlaw-2836	342	16	to	to	PART
taxlaw-2836	342	17	exempt	exempt	VERB
taxlaw-2836	342	18	organization	organization	NOUN
taxlaw-2836	342	19	managers	manager	NOUN
taxlaw-2836	342	20	,	,	PUNCT
taxlaw-2836	342	21	provided	provide	VERB
taxlaw-2836	342	22	them	they	PRON
taxlaw-2836	342	23	with	with	ADP
taxlaw-2836	342	24	special	special	ADJ
taxlaw-2836	342	25	training	training	NOUN
taxlaw-2836	342	26	,	,	PUNCT
taxlaw-2836	342	27	and	and	CCONJ
taxlaw-2836	342	28	centralized	centralize	VERB
taxlaw-2836	342	29	the	the	DET
taxlaw-2836	342	30	consideration	consideration	NOUN
taxlaw-2836	342	31	of	of	ADP
taxlaw-2836	342	32	such	such	ADJ
taxlaw-2836	342	33	matters	matter	NOUN
taxlaw-2836	342	34	in	in	ADP
taxlaw-2836	342	35	key	key	ADJ
taxlaw-2836	342	36	districts.105	districts.105	NOUN
taxlaw-2836	342	37	in	in	ADP
taxlaw-2836	342	38	1974	1974	NUM
taxlaw-2836	342	39	,	,	PUNCT
taxlaw-2836	342	40	congress	congress	PROPN
taxlaw-2836	342	41	created	create	VERB
taxlaw-2836	342	42	a	a	DET
taxlaw-2836	342	43	new	new	ADJ
taxlaw-2836	342	44	office	office	NOUN
taxlaw-2836	342	45	of	of	ADP
taxlaw-2836	342	46	employee	employee	NOUN
taxlaw-2836	342	47	plans	plan	NOUN
taxlaw-2836	342	48	and	and	CCONJ
taxlaw-2836	342	49	exempt	exempt	ADJ
taxlaw-2836	342	50	organizations	organization	NOUN
taxlaw-2836	342	51	headed	head	VERB
taxlaw-2836	342	52	by	by	ADP
taxlaw-2836	342	53	an	an	DET
taxlaw-2836	342	54	assistant	assistant	NOUN
taxlaw-2836	342	55	commissioner	commissioner	NOUN
taxlaw-2836	342	56	within	within	ADP
taxlaw-2836	342	57	the	the	DET
taxlaw-2836	342	58	irs	irs	PROPN
taxlaw-2836	342	59	national	national	ADJ
taxlaw-2836	342	60	office	office	NOUN
taxlaw-2836	342	61	,	,	PUNCT
taxlaw-2836	342	62	and	and	CCONJ
taxlaw-2836	342	63	the	the	DET
taxlaw-2836	342	64	irs	irs	PROPN
taxlaw-2836	342	65	in	in	ADP
taxlaw-2836	342	66	turn	turn	NOUN
taxlaw-2836	342	67	created	create	VERB
taxlaw-2836	342	68	a	a	DET
taxlaw-2836	342	69	separate	separate	ADJ
taxlaw-2836	342	70	exempt	exempt	ADJ
taxlaw-2836	342	71	organizations	organization	NOUN
taxlaw-2836	342	72	division	division	NOUN
taxlaw-2836	342	73	within	within	ADP
taxlaw-2836	342	74	that	that	DET
taxlaw-2836	342	75	office	office	NOUN
taxlaw-2836	342	76	as	as	ADV
taxlaw-2836	342	77	well	well	ADV
taxlaw-2836	342	78	as	as	ADP
taxlaw-2836	342	79	employee	employee	NOUN
taxlaw-2836	342	80	plans	plan	NOUN
taxlaw-2836	342	81	and	and	CCONJ
taxlaw-2836	342	82	exempt	exempt	ADJ
taxlaw-2836	342	83	organizations	organization	NOUN
taxlaw-2836	342	84	offices	office	NOUN
taxlaw-2836	342	85	within	within	ADP
taxlaw-2836	342	86	its	its	PRON
taxlaw-2836	342	87	regional	regional	ADJ
taxlaw-2836	342	88	and	and	CCONJ
taxlaw-2836	342	89	key	key	ADJ
taxlaw-2836	342	90	district	district	NOUN
taxlaw-2836	342	91	field	field	NOUN
taxlaw-2836	343	1	offices.106	offices.106	ADP
taxlaw-2836	343	2	the	the	DET
taxlaw-2836	343	3	next	next	ADJ
taxlaw-2836	343	4	25	25	NUM
taxlaw-2836	343	5	or	or	CCONJ
taxlaw-2836	343	6	so	so	ADJ
taxlaw-2836	343	7	years	year	NOUN
taxlaw-2836	343	8	saw	see	VERB
taxlaw-2836	343	9	some	some	DET
taxlaw-2836	343	10	slippage	slippage	NOUN
taxlaw-2836	343	11	with	with	ADP
taxlaw-2836	343	12	respect	respect	NOUN
taxlaw-2836	343	13	to	to	ADP
taxlaw-2836	343	14	the	the	DET
taxlaw-2836	343	15	prominence	prominence	NOUN
taxlaw-2836	343	16	and	and	CCONJ
taxlaw-2836	343	17	particularly	particularly	ADV
taxlaw-2836	343	18	the	the	DET
taxlaw-2836	343	19	resources	resource	NOUN
taxlaw-2836	343	20	allocated	allocate	VERB
taxlaw-2836	343	21	to	to	ADP
taxlaw-2836	343	22	the	the	DET
taxlaw-2836	343	23	exempt	exempt	ADJ
taxlaw-2836	343	24	organizations	organization	NOUN
taxlaw-2836	343	25	function	function	VERB
taxlaw-2836	343	26	within	within	ADP
taxlaw-2836	343	27	the	the	DET
taxlaw-2836	343	28	irs.107	irs.107	NOUN
taxlaw-2836	343	29	nevertheless	nevertheless	ADV
taxlaw-2836	343	30	,	,	PUNCT
taxlaw-2836	343	31	when	when	SCONJ
taxlaw-2836	343	32	congress	congress	PROPN
taxlaw-2836	343	33	reorganized	reorganize	VERB
taxlaw-2836	343	34	the	the	DET
taxlaw-2836	343	35	irs	irs	PROPN
taxlaw-2836	343	36	in	in	ADP
taxlaw-2836	343	37	the	the	DET
taxlaw-2836	343	38	late	late	ADJ
taxlaw-2836	343	39	1990s	1990	NOUN
taxlaw-2836	343	40	to	to	PART
taxlaw-2836	343	41	shift	shift	VERB
taxlaw-2836	343	42	from	from	ADP
taxlaw-2836	343	43	a	a	DET
taxlaw-2836	343	44	geographic	geographic	NOUN
taxlaw-2836	343	45	to	to	ADP
taxlaw-2836	343	46	a	a	DET
taxlaw-2836	343	47	functional	functional	ADJ
taxlaw-2836	343	48	structure	structure	NOUN
taxlaw-2836	343	49	,	,	PUNCT
taxlaw-2836	343	50	it	it	PRON
taxlaw-2836	343	51	retained	retain	VERB
taxlaw-2836	343	52	the	the	DET
taxlaw-2836	343	53	prominence	prominence	NOUN
taxlaw-2836	343	54	of	of	ADP
taxlaw-2836	343	55	the	the	DET
taxlaw-2836	343	56	exempt	exempt	ADJ
taxlaw-2836	343	57	organizations	organization	NOUN
taxlaw-2836	343	58	function	function	VERB
taxlaw-2836	343	59	within	within	ADP
taxlaw-2836	343	60	the	the	DET
taxlaw-2836	343	61	irs	irs	PROPN
taxlaw-2836	343	62	by	by	ADP
taxlaw-2836	343	63	making	make	VERB
taxlaw-2836	343	64	the	the	DET
taxlaw-2836	343	65	new	new	ADJ
taxlaw-2836	343	66	tax	tax	NOUN
taxlaw-2836	343	67	exempt	exempt	ADJ
taxlaw-2836	343	68	and	and	CCONJ
taxlaw-2836	343	69	government	government	NOUN
taxlaw-2836	343	70	entities	entity	NOUN
taxlaw-2836	343	71	(	(	PUNCT
taxlaw-2836	343	72	te	te	PROPN
taxlaw-2836	343	73	/	/	SYM
taxlaw-2836	343	74	ge	ge	PROPN
taxlaw-2836	343	75	)	)	PUNCT
taxlaw-2836	343	76	division	division	NOUN
taxlaw-2836	343	77	one	one	NUM
taxlaw-2836	343	78	of	of	ADP
taxlaw-2836	343	79	the	the	DET
taxlaw-2836	343	80	four	four	NUM
taxlaw-2836	343	81	primary	primary	ADJ
taxlaw-2836	343	82	operating	operating	NOUN
taxlaw-2836	343	83	divisions	division	NOUN
taxlaw-2836	343	84	,	,	PUNCT
taxlaw-2836	343	85	albeit	albeit	SCONJ
taxlaw-2836	343	86	the	the	DET
taxlaw-2836	343	87	smallest	small	ADJ
taxlaw-2836	343	88	in	in	ADP
taxlaw-2836	343	89	terms	term	NOUN
taxlaw-2836	343	90	of	of	ADP
taxlaw-2836	343	91	budget	budget	NOUN
taxlaw-2836	343	92	and	and	CCONJ
taxlaw-2836	343	93	personnel.108	personnel.108	NOUN
taxlaw-2836	343	94	within	within	ADP
taxlaw-2836	343	95	that	that	DET
taxlaw-2836	343	96	division	division	NOUN
taxlaw-2836	343	97	there	there	PRON
taxlaw-2836	343	98	is	be	VERB
taxlaw-2836	343	99	a	a	DET
taxlaw-2836	343	100	separate	separate	ADJ
taxlaw-2836	343	101	exempt	exempt	ADJ
taxlaw-2836	343	102	organizations	organization	NOUN
taxlaw-2836	343	103	(	(	PUNCT
taxlaw-2836	343	104	eo	eo	NOUN
taxlaw-2836	343	105	)	)	PUNCT
taxlaw-2836	343	106	office	office	NOUN
taxlaw-2836	343	107	,	,	PUNCT
taxlaw-2836	343	108	headed	head	VERB
taxlaw-2836	343	109	by	by	ADP
taxlaw-2836	343	110	an	an	DET
taxlaw-2836	343	111	eo	eo	PROPN
taxlaw-2836	343	112	director	director	NOUN
taxlaw-2836	343	113	who	who	PRON
taxlaw-2836	343	114	reports	report	VERB
taxlaw-2836	343	115	directly	directly	ADV
taxlaw-2836	343	116	to	to	ADP
taxlaw-2836	343	117	the	the	DET
taxlaw-2836	343	118	te	te	PROPN
taxlaw-2836	343	119	/	/	SYM
taxlaw-2836	343	120	ge	ge	PROPN
taxlaw-2836	343	121	commissioner.109	commissioner.109	AUX
taxlaw-2836	343	122	given	give	VERB
taxlaw-2836	343	123	the	the	DET
taxlaw-2836	343	124	relatively	relatively	ADV
taxlaw-2836	343	125	small	small	ADJ
taxlaw-2836	343	126	size	size	NOUN
taxlaw-2836	343	127	of	of	ADP
taxlaw-2836	343	128	the	the	DET
taxlaw-2836	343	129	exempt	exempt	ADJ
taxlaw-2836	343	130	organization	organization	NOUN
taxlaw-2836	343	131	sector	sector	NOUN
taxlaw-2836	343	132	numerically	numerically	ADV
taxlaw-2836	343	133	and	and	CCONJ
taxlaw-2836	343	134	financially	financially	ADV
taxlaw-2836	343	135	compared	compare	VERB
taxlaw-2836	343	136	to	to	ADP
taxlaw-2836	343	137	individuals	individual	NOUN
taxlaw-2836	343	138	and	and	CCONJ
taxlaw-2836	343	139	businesses	business	NOUN
taxlaw-2836	343	140	,	,	PUNCT
taxlaw-2836	343	141	any	any	DET
taxlaw-2836	343	142	further	further	ADJ
taxlaw-2836	343	143	increase	increase	NOUN
taxlaw-2836	343	144	in	in	ADP
taxlaw-2836	343	145	prominence	prominence	NOUN
taxlaw-2836	343	146	within	within	ADP
taxlaw-2836	343	147	the	the	DET
taxlaw-2836	343	148	irs	irs	PROPN
taxlaw-2836	343	149	is	be	AUX
taxlaw-2836	343	150	both	both	PRON
taxlaw-2836	343	151	unlikely	unlikely	ADJ
taxlaw-2836	343	152	and	and	CCONJ
taxlaw-2836	343	153	difficult	difficult	ADJ
taxlaw-2836	343	154	to	to	ADP
taxlaw-2836	343	155	justify.110	justify.110	NOUN
taxlaw-2836	343	156	the	the	DET
taxlaw-2836	343	157	second	second	ADJ
taxlaw-2836	343	158	category	category	NOUN
taxlaw-2836	343	159	of	of	ADP
taxlaw-2836	343	160	proposals	proposal	NOUN
taxlaw-2836	343	161	is	be	AUX
taxlaw-2836	343	162	illustrated	illustrate	VERB
taxlaw-2836	343	163	by	by	ADP
taxlaw-2836	343	164	the	the	DET
taxlaw-2836	343	165	increased	increase	VERB
taxlaw-2836	343	166	obligations	obligation	NOUN
taxlaw-2836	343	167	imposed	impose	VERB
taxlaw-2836	343	168	on	on	ADP
taxlaw-2836	343	169	exempt	exempt	ADJ
taxlaw-2836	343	170	organizations	organization	NOUN
taxlaw-2836	343	171	with	with	ADP
taxlaw-2836	343	172	respect	respect	NOUN
taxlaw-2836	343	173	to	to	ADP
taxlaw-2836	343	174	both	both	CCONJ
taxlaw-2836	343	175	the	the	DET
taxlaw-2836	343	176	initial	initial	ADJ
taxlaw-2836	343	177	application	application	NOUN
taxlaw-2836	343	178	and	and	CCONJ
taxlaw-2836	343	179	the	the	DET
taxlaw-2836	343	180	annual	annual	ADJ
taxlaw-2836	343	181	information	information	NOUN
taxlaw-2836	343	182	return	return	VERB
taxlaw-2836	343	183	detailed	detailed	ADJ
taxlaw-2836	343	184	above.111	above.111	NOUN
taxlaw-2836	343	185	it	it	PRON
taxlaw-2836	343	186	is	be	AUX
taxlaw-2836	343	187	also	also	ADV
taxlaw-2836	343	188	illustrated	illustrate	VERB
taxlaw-2836	343	189	by	by	ADP
taxlaw-2836	343	190	irs	irs	PROPN
taxlaw-2836	343	191	efforts	effort	NOUN
taxlaw-2836	343	192	to	to	PART
taxlaw-2836	343	193	concentrate	concentrate	VERB
taxlaw-2836	343	194	examinations	examination	NOUN
taxlaw-2836	343	195	on	on	ADP
taxlaw-2836	343	196	certain	certain	ADJ
taxlaw-2836	343	197	potential	potential	ADJ
taxlaw-2836	343	198	problem	problem	NOUN
taxlaw-2836	343	199	areas	area	NOUN
taxlaw-2836	343	200	,	,	PUNCT
taxlaw-2836	343	201	such	such	ADJ
taxlaw-2836	343	202	as	as	ADP
taxlaw-2836	343	203	colleges	college	NOUN
taxlaw-2836	343	204	and	and	CCONJ
taxlaw-2836	343	205	universities	university	NOUN
taxlaw-2836	343	206	,	,	PUNCT
taxlaw-2836	343	207	credit	credit	NOUN
taxlaw-2836	343	208	counseling	counseling	NOUN
taxlaw-2836	343	209	,	,	PUNCT
taxlaw-2836	343	210	hospitals	hospital	NOUN
taxlaw-2836	343	211	,	,	PUNCT
taxlaw-2836	343	212	and	and	CCONJ
taxlaw-2836	343	213	political	political	ADJ
taxlaw-2836	343	214	activity	activity	NOUN
taxlaw-2836	343	215	,	,	PUNCT
taxlaw-2836	343	216	as	as	ADV
taxlaw-2836	343	217	well	well	ADV
taxlaw-2836	343	218	as	as	ADP
taxlaw-2836	343	219	more	more	ADV
taxlaw-2836	343	220	recent	recent	ADJ
taxlaw-2836	343	221	proposals	proposal	NOUN
taxlaw-2836	343	222	to	to	PART
taxlaw-2836	343	223	improve	improve	VERB
taxlaw-2836	343	224	data	data	NOUN
taxlaw-2836	343	225	collection	collection	NOUN
taxlaw-2836	343	226	and	and	CCONJ
taxlaw-2836	343	227	analysis.112	analysis.112	DET
taxlaw-2836	343	228	the	the	DET
taxlaw-2836	343	229	third	third	ADJ
taxlaw-2836	343	230	category	category	NOUN
taxlaw-2836	343	231	of	of	ADP
taxlaw-2836	343	232	proposals	proposal	NOUN
taxlaw-2836	343	233	,	,	PUNCT
taxlaw-2836	343	234	relating	relate	VERB
taxlaw-2836	343	235	to	to	ADP
taxlaw-2836	343	236	increased	increase	VERB
taxlaw-2836	343	237	resources	resource	NOUN
taxlaw-2836	343	238	,	,	PUNCT
taxlaw-2836	343	239	is	be	AUX
taxlaw-2836	343	240	perhaps	perhaps	ADV
taxlaw-2836	343	241	the	the	DET
taxlaw-2836	343	242	most	most	ADV
taxlaw-2836	343	243	common	common	ADJ
taxlaw-2836	343	244	although	although	SCONJ
taxlaw-2836	343	245	also	also	ADV
taxlaw-2836	343	246	the	the	DET
taxlaw-2836	343	247	least	least	ADV
taxlaw-2836	343	248	fruitful	fruitful	ADJ
taxlaw-2836	343	249	.	.	PUNCT
taxlaw-2836	344	1	113	113	NUM
taxlaw-2836	344	2	as	as	SCONJ
taxlaw-2836	344	3	detailed	detailed	ADJ
taxlaw-2836	344	4	previously	previously	ADV
taxlaw-2836	344	5	,	,	PUNCT
taxlaw-2836	344	6	the	the	DET
taxlaw-2836	344	7	number	number	NOUN
taxlaw-2836	344	8	of	of	ADP
taxlaw-2836	344	9	employees	employee	NOUN
taxlaw-2836	344	10	and	and	CCONJ
taxlaw-2836	344	11	the	the	DET
taxlaw-2836	344	12	financial	financial	ADJ
taxlaw-2836	344	13	resources	resource	NOUN
taxlaw-2836	344	14	dedicated	dedicate	VERB
taxlaw-2836	344	15	to	to	ADP
taxlaw-2836	344	16	the	the	DET
taxlaw-2836	344	17	irs	irs	PROPN
taxlaw-2836	344	18	’s	’s	PART
taxlaw-2836	344	19	exempt	exempt	ADJ
taxlaw-2836	344	20	organizations	organization	NOUN
taxlaw-2836	344	21	function	function	NOUN
taxlaw-2836	344	22	appears	appear	VERB
taxlaw-2836	344	23	to	to	PART
taxlaw-2836	344	24	have	have	AUX
taxlaw-2836	344	25	been	be	AUX
taxlaw-2836	344	26	relatively	relatively	ADV
taxlaw-2836	344	27	stagnant	stagnant	ADJ
taxlaw-2836	344	28	,	,	PUNCT
taxlaw-2836	344	29	even	even	ADV
taxlaw-2836	344	30	as	as	SCONJ
taxlaw-2836	344	31	the	the	DET
taxlaw-2836	344	32	number	number	NOUN
taxlaw-2836	344	33	,	,	PUNCT
taxlaw-2836	344	34	financial	financial	ADJ
taxlaw-2836	344	35	assets	asset	NOUN
taxlaw-2836	344	36	,	,	PUNCT
taxlaw-2836	344	37	and	and	CCONJ
taxlaw-2836	344	38	federal	federal	ADJ
taxlaw-2836	344	39	tax	tax	NOUN
taxlaw-2836	344	40	law	law	NOUN
taxlaw-2836	344	41	applicable	applicable	ADJ
taxlaw-2836	344	42	to	to	ADP
taxlaw-2836	344	43	such	such	ADJ
taxlaw-2836	344	44	organizations	organization	NOUN
taxlaw-2836	344	45	has	have	AUX
taxlaw-2836	344	46	grown	grow	VERB
taxlaw-2836	344	47	significantly.114	significantly.114	NOUN
taxlaw-2836	344	48	at	at	ADP
taxlaw-2836	344	49	the	the	DET
taxlaw-2836	344	50	same	same	ADJ
taxlaw-2836	344	51	time	time	NOUN
taxlaw-2836	344	52	,	,	PUNCT
taxlaw-2836	344	53	there	there	PRON
taxlaw-2836	344	54	appears	appear	VERB
taxlaw-2836	344	55	to	to	PART
taxlaw-2836	344	56	be	be	AUX
taxlaw-2836	344	57	little	little	ADJ
taxlaw-2836	344	58	congressional	congressional	ADJ
taxlaw-2836	344	59	interest	interest	NOUN
taxlaw-2836	344	60	in	in	ADP
taxlaw-2836	344	61	increasing	increase	VERB
taxlaw-2836	344	62	irs	irs	PROPN
taxlaw-2836	344	63	funding.115	funding.115	PROPN
taxlaw-2836	344	64	105	105	NUM
taxlaw-2836	344	65	ginsburg	ginsburg	PROPN
taxlaw-2836	344	66	et	et	PROPN
taxlaw-2836	344	67	al	al	PROPN
taxlaw-2836	344	68	.	.	PROPN
taxlaw-2836	344	69	,	,	PUNCT
taxlaw-2836	344	70	supra	supra	PROPN
taxlaw-2836	344	71	note	note	PROPN
taxlaw-2836	344	72	29	29	NUM
taxlaw-2836	344	73	,	,	PUNCT
taxlaw-2836	344	74	at	at	ADP
taxlaw-2836	344	75	2585	2585	NUM
taxlaw-2836	344	76	.	.	PUNCT
taxlaw-2836	345	1	106	106	NUM
taxlaw-2836	346	1	i	i	PRON
taxlaw-2836	346	2	d.	d.	PROPN
taxlaw-2836	346	3	at	at	ADP
taxlaw-2836	346	4	2520	2520	NUM
taxlaw-2836	346	5	,	,	PUNCT
taxlaw-2836	346	6	2622	2622	NUM
taxlaw-2836	346	7	,	,	PUNCT
taxlaw-2836	346	8	2627	2627	NUM
taxlaw-2836	346	9	.	.	PUNCT
taxlaw-2836	347	1	107	107	NUM
taxlaw-2836	347	2	see	see	VERB
taxlaw-2836	347	3	robert	robert	PROPN
taxlaw-2836	347	4	a.	a.	PROPN
taxlaw-2836	347	5	boisture	boisture	PROPN
taxlaw-2836	347	6	et	et	PROPN
taxlaw-2836	347	7	al	al	PROPN
taxlaw-2836	347	8	.	.	PROPN
taxlaw-2836	347	9	,	,	PUNCT
taxlaw-2836	347	10	how	how	SCONJ
taxlaw-2836	347	11	the	the	DET
taxlaw-2836	347	12	irs	irs	PROPN
taxlaw-2836	347	13	plans	plan	VERB
taxlaw-2836	347	14	to	to	PART
taxlaw-2836	347	15	restructure	restructure	VERB
taxlaw-2836	347	16	its	its	PRON
taxlaw-2836	347	17	exempt	exempt	ADJ
taxlaw-2836	347	18	organization	organization	NOUN
taxlaw-2836	347	19	operations	operation	NOUN
taxlaw-2836	347	20	,	,	PUNCT
taxlaw-2836	347	21	10	10	NUM
taxlaw-2836	347	22	j.	j.	PROPN
taxlaw-2836	347	23	tax	tax	PROPN
taxlaw-2836	347	24	.	.	PUNCT
taxlaw-2836	348	1	of	of	ADP
taxlaw-2836	348	2	exempt	exempt	ADJ
taxlaw-2836	348	3	orgs	org	NOUN
taxlaw-2836	348	4	.	.	PUNCT
taxlaw-2836	348	5	195	195	NUM
taxlaw-2836	348	6	,	,	PUNCT
taxlaw-2836	348	7	197	197	NUM
taxlaw-2836	348	8	-	-	SYM
taxlaw-2836	348	9	98	98	NUM
taxlaw-2836	348	10	(	(	PUNCT
taxlaw-2836	348	11	1999	1999	NUM
taxlaw-2836	348	12	)	)	PUNCT
taxlaw-2836	348	13	;	;	PUNCT
taxlaw-2836	348	14	owens	owens	PROPN
taxlaw-2836	348	15	,	,	PUNCT
taxlaw-2836	348	16	supra	supra	PROPN
taxlaw-2836	348	17	note	note	PROPN
taxlaw-2836	348	18	58	58	NUM
taxlaw-2836	348	19	,	,	PUNCT
taxlaw-2836	348	20	at	at	ADP
taxlaw-2836	348	21	3	3	NUM
taxlaw-2836	348	22	-	-	SYM
taxlaw-2836	348	23	4	4	NUM
taxlaw-2836	348	24	.	.	NUM
taxlaw-2836	348	25	108	108	NUM
taxlaw-2836	348	26	see	see	VERB
taxlaw-2836	348	27	boisture	boisture	NOUN
taxlaw-2836	348	28	,	,	PUNCT
taxlaw-2836	348	29	supra	supra	PROPN
taxlaw-2836	348	30	note	note	VERB
taxlaw-2836	348	31	107	107	NUM
taxlaw-2836	348	32	,	,	PUNCT
taxlaw-2836	348	33	at	at	ADP
taxlaw-2836	348	34	201	201	NUM
taxlaw-2836	348	35	-	-	SYM
taxlaw-2836	348	36	02	02	NUM
taxlaw-2836	348	37	.	.	PUNCT
taxlaw-2836	349	1	109	109	NUM
taxlaw-2836	349	2	see	see	VERB
taxlaw-2836	349	3	irm	irm	PROPN
taxlaw-2836	349	4	1.1.23.2(1	1.1.23.2(1	NOUN
taxlaw-2836	349	5	)	)	PUNCT
taxlaw-2836	349	6	,	,	PUNCT
taxlaw-2836	349	7	1.1.23.5(2	1.1.23.5(2	NOUN
taxlaw-2836	349	8	)	)	PUNCT
taxlaw-2836	349	9	,	,	PUNCT
taxlaw-2836	349	10	http://www.irs.gov/irm/part1/irm_01-001-023.html	http://www.irs.gov/irm/part1/irm_01-001-023.html	PUNCT
taxlaw-2836	350	1	[	[	X
taxlaw-2836	350	2	http://	http://	PROPN
taxlaw-2836	350	3	perma.cc/ws55-lqal	perma.cc/ws55-lqal	PROPN
taxlaw-2836	350	4	]	]	X
taxlaw-2836	350	5	;	;	PUNCT
taxlaw-2836	350	6	irs	irs	PROPN
taxlaw-2836	350	7	,	,	PUNCT
taxlaw-2836	350	8	tax	tax	NOUN
taxlaw-2836	350	9	exempt	exempt	ADJ
taxlaw-2836	350	10	&	&	CCONJ
taxlaw-2836	350	11	government	government	NOUN
taxlaw-2836	350	12	entities	entity	NOUN
taxlaw-2836	350	13	division	division	NOUN
taxlaw-2836	350	14	at	at	ADP
taxlaw-2836	350	15	-	-	PUNCT
taxlaw-2836	350	16	a	a	DET
taxlaw-2836	350	17	-	-	PUNCT
taxlaw-2836	350	18	glance	glance	NOUN
taxlaw-2836	350	19	,	,	PUNCT
taxlaw-2836	350	20	http://www	http://www	PROPN
taxlaw-2836	350	21	.irs.gov	.irs.gov	PUNCT
taxlaw-2836	350	22	/	/	SYM
taxlaw-2836	350	23	government	government	NOUN
taxlaw-2836	350	24	-	-	PUNCT
taxlaw-2836	350	25	entities	entity	NOUN
taxlaw-2836	350	26	/	/	SYM
taxlaw-2836	350	27	tax	tax	NOUN
taxlaw-2836	350	28	-	-	PUNCT
taxlaw-2836	350	29	exempt-&-government	exempt-&-government	ADJ
taxlaw-2836	350	30	-	-	PUNCT
taxlaw-2836	350	31	entities	entity	NOUN
taxlaw-2836	350	32	-	-	PUNCT
taxlaw-2836	350	33	division	division	NOUN
taxlaw-2836	350	34	-	-	PUNCT
taxlaw-2836	350	35	at	at	ADP
taxlaw-2836	350	36	-	-	PUNCT
taxlaw-2836	350	37	a	a	DET
taxlaw-2836	350	38	-	-	PUNCT
taxlaw-2836	350	39	glance	glance	NOUN
taxlaw-2836	350	40	[	[	X
taxlaw-2836	350	41	http://perma.cc	http://perma.cc	PROPN
taxlaw-2836	350	42	/9g7m	/9g7m	PROPN
taxlaw-2836	350	43	-	-	PUNCT
taxlaw-2836	350	44	weha	weha	NOUN
taxlaw-2836	350	45	]	]	X
taxlaw-2836	350	46	;	;	PUNCT
taxlaw-2836	350	47	irs	irs	PROPN
taxlaw-2836	350	48	,	,	PUNCT
taxlaw-2836	350	49	today	today	NOUN
taxlaw-2836	350	50	’s	’s	PART
taxlaw-2836	350	51	irs	irs	PROPN
taxlaw-2836	350	52	organization	organization	NOUN
taxlaw-2836	350	53	,	,	PUNCT
taxlaw-2836	350	54	http://www.irs.gov/uac/today’s-irs-organization	http://www.irs.gov/uac/today’s-irs-organization	NOUN
taxlaw-2836	350	55	[	[	X
taxlaw-2836	350	56	http://perma.cc/j7h7-mzre	http://perma.cc/j7h7-mzre	X
taxlaw-2836	350	57	]	]	X
taxlaw-2836	350	58	.	.	PUNCT
taxlaw-2836	351	1	110	110	NUM
taxlaw-2836	351	2	see	see	VERB
taxlaw-2836	351	3	,	,	PUNCT
taxlaw-2836	351	4	e.g.	e.g.	ADV
taxlaw-2836	351	5	,	,	PUNCT
taxlaw-2836	351	6	irs	irs	PROPN
taxlaw-2836	351	7	data	datum	NOUN
taxlaw-2836	351	8	book	book	NOUN
taxlaw-2836	351	9	,	,	PUNCT
taxlaw-2836	351	10	2014	2014	NUM
taxlaw-2836	351	11	,	,	PUNCT
taxlaw-2836	351	12	at	at	ADP
taxlaw-2836	351	13	3	3	NUM
taxlaw-2836	351	14	;	;	PUNCT
taxlaw-2836	351	15	irs	irs	PROPN
taxlaw-2836	351	16	,	,	PUNCT
taxlaw-2836	351	17	supra	supra	PROPN
taxlaw-2836	351	18	note	note	PROPN
taxlaw-2836	351	19	85	85	NUM
taxlaw-2836	351	20	,	,	PUNCT
taxlaw-2836	351	21	at	at	ADP
taxlaw-2836	351	22	11	11	NUM
taxlaw-2836	351	23	.	.	SYM
taxlaw-2836	351	24	111	111	NUM
taxlaw-2836	351	25	see	see	VERB
taxlaw-2836	351	26	supra	supra	PROPN
taxlaw-2836	351	27	notes	note	VERB
taxlaw-2836	351	28	48	48	NUM
taxlaw-2836	351	29	-	-	SYM
taxlaw-2836	351	30	49	49	NUM
taxlaw-2836	351	31	,	,	PUNCT
taxlaw-2836	351	32	60	60	NUM
taxlaw-2836	351	33	and	and	CCONJ
taxlaw-2836	351	34	accompanying	accompany	VERB
taxlaw-2836	351	35	text	text	NOUN
taxlaw-2836	351	36	.	.	PUNCT
taxlaw-2836	352	1	112	112	NUM
taxlaw-2836	352	2	see	see	VERB
taxlaw-2836	352	3	,	,	PUNCT
taxlaw-2836	352	4	e.g.	e.g.	ADV
taxlaw-2836	352	5	,	,	PUNCT
taxlaw-2836	352	6	gao	gao	PROPN
taxlaw-2836	352	7	2014	2014	NUM
taxlaw-2836	352	8	eo	eo	PROPN
taxlaw-2836	352	9	rep	rep	PROPN
taxlaw-2836	352	10	.	.	PROPN
taxlaw-2836	352	11	,	,	PUNCT
taxlaw-2836	352	12	supra	supra	PROPN
taxlaw-2836	352	13	note	note	PROPN
taxlaw-2836	352	14	21	21	NUM
taxlaw-2836	352	15	,	,	PUNCT
taxlaw-2836	352	16	at	at	ADP
taxlaw-2836	352	17	26	26	NUM
taxlaw-2836	352	18	;	;	PUNCT
taxlaw-2836	352	19	supra	supra	NOUN
taxlaw-2836	352	20	notes	note	VERB
taxlaw-2836	352	21	88	88	NUM
taxlaw-2836	352	22	-	-	SYM
taxlaw-2836	352	23	91	91	NUM
taxlaw-2836	352	24	and	and	CCONJ
taxlaw-2836	352	25	accompanying	accompany	VERB
taxlaw-2836	352	26	text	text	NOUN
taxlaw-2836	352	27	.	.	PUNCT
taxlaw-2836	353	1	113	113	NUM
taxlaw-2836	353	2	see	see	VERB
taxlaw-2836	353	3	,	,	PUNCT
taxlaw-2836	353	4	e.g.	e.g.	ADV
taxlaw-2836	353	5	,	,	PUNCT
taxlaw-2836	353	6	fremont	fremont	PROPN
taxlaw-2836	353	7	-	-	PUNCT
taxlaw-2836	353	8	smith	smith	PROPN
taxlaw-2836	353	9	,	,	PUNCT
taxlaw-2836	353	10	supra	supra	PROPN
taxlaw-2836	353	11	note	note	PROPN
taxlaw-2836	353	12	8	8	NUM
taxlaw-2836	353	13	,	,	PUNCT
taxlaw-2836	353	14	at	at	ADP
taxlaw-2836	353	15	471	471	NUM
taxlaw-2836	353	16	;	;	PUNCT
taxlaw-2836	353	17	panel	panel	NOUN
taxlaw-2836	353	18	final	final	ADJ
taxlaw-2836	353	19	rep	rep	PROPN
taxlaw-2836	353	20	.	.	PROPN
taxlaw-2836	353	21	,	,	PUNCT
taxlaw-2836	353	22	supra	supra	PROPN
taxlaw-2836	353	23	note	note	NOUN
taxlaw-2836	353	24	98	98	NUM
taxlaw-2836	353	25	,	,	PUNCT
taxlaw-2836	353	26	at	at	ADP
taxlaw-2836	353	27	24	24	NUM
taxlaw-2836	353	28	.	.	PUNCT
taxlaw-2836	353	29	114	114	NUM
taxlaw-2836	353	30	see	see	VERB
taxlaw-2836	353	31	supra	supra	PROPN
taxlaw-2836	353	32	notes	note	NOUN
taxlaw-2836	353	33	10	10	NUM
taxlaw-2836	353	34	,	,	PUNCT
taxlaw-2836	353	35	12	12	NUM
taxlaw-2836	353	36	,	,	PUNCT
taxlaw-2836	353	37	50	50	NUM
taxlaw-2836	353	38	,	,	PUNCT
taxlaw-2836	353	39	62	62	NUM
taxlaw-2836	353	40	and	and	CCONJ
taxlaw-2836	353	41	accompanying	accompany	VERB
taxlaw-2836	353	42	text	text	NOUN
taxlaw-2836	353	43	.	.	PUNCT
taxlaw-2836	354	1	115	115	NUM
taxlaw-2836	354	2	see	see	VERB
taxlaw-2836	354	3	,	,	PUNCT
taxlaw-2836	354	4	e.g.	e.g.	ADV
taxlaw-2836	354	5	,	,	PUNCT
taxlaw-2836	354	6	u.s	u.s	PROPN
taxlaw-2836	354	7	.	.	PROPN
taxlaw-2836	354	8	gov’t	gov’t	NOUN
taxlaw-2836	354	9	accountability	accountability	NOUN
taxlaw-2836	354	10	off	off	ADP
taxlaw-2836	354	11	.	.	PUNCT
taxlaw-2836	354	12	,	,	PUNCT
taxlaw-2836	354	13	gao-15	gao-15	PROPN
taxlaw-2836	354	14	-	-	SYM
taxlaw-2836	354	15	624	624	NUM
taxlaw-2836	354	16	,	,	PUNCT
taxlaw-2836	354	17	irs	irs	PROPN
taxlaw-2836	354	18	2016	2016	NUM
taxlaw-2836	354	19	budget	budget	NOUN
taxlaw-2836	354	20	:	:	PUNCT
taxlaw-2836	354	21	irs	irs	PROPN
taxlaw-2836	354	22	is	be	AUX
taxlaw-2836	354	23	scaling	scale	VERB
taxlaw-2836	354	24	back	back	ADP
taxlaw-2836	354	25	activities	activity	NOUN
taxlaw-2836	354	26	and	and	CCONJ
taxlaw-2836	354	27	using	use	VERB
taxlaw-2836	354	28	budget	budget	NOUN
taxlaw-2836	354	29	flexibilities	flexibility	NOUN
taxlaw-2836	354	30	to	to	PART
taxlaw-2836	354	31	absorb	absorb	VERB
taxlaw-2836	354	32	funding	funding	NOUN
taxlaw-2836	354	33	cuts	cut	NOUN
taxlaw-2836	354	34	31	31	NUM
taxlaw-2836	354	35	(	(	PUNCT
taxlaw-2836	354	36	2015	2015	NUM
taxlaw-2836	354	37	)	)	PUNCT
taxlaw-2836	354	38	;	;	PUNCT
taxlaw-2836	354	39	1	1	NUM
taxlaw-2836	354	40	nta	nta	PROPN
taxlaw-2836	354	41	2014	2014	NUM
taxlaw-2836	354	42	ann	ann	PROPN
taxlaw-2836	354	43	.	.	PUNCT
taxlaw-2836	354	44	rep	rep	PROPN
taxlaw-2836	354	45	.	.	PROPN
taxlaw-2836	354	46	,	,	PUNCT
taxlaw-2836	354	47	supra	supra	PROPN
taxlaw-2836	354	48	note	note	NOUN
taxlaw-2836	354	49	101	101	NUM
taxlaw-2836	354	50	,	,	PUNCT
taxlaw-2836	354	51	at	at	ADP
taxlaw-2836	354	52	22	22	NUM
taxlaw-2836	354	53	-	-	SYM
taxlaw-2836	354	54	23	23	NUM
taxlaw-2836	354	55	;	;	PUNCT
taxlaw-2836	354	56	jonathan	jonathan	PROPN
taxlaw-2836	354	57	barry	barry	PROPN
taxlaw-2836	354	58	forman	forman	PROPN
taxlaw-2836	354	59	&	&	CCONJ
taxlaw-2836	354	60	roberta	roberta	PROPN
taxlaw-2836	354	61	f.	f.	PROPN
taxlaw-2836	354	62	mann	mann	PROPN
taxlaw-2836	354	63	,	,	PUNCT
taxlaw-2836	354	64	making	make	VERB
taxlaw-2836	354	65	the	the	DET
taxlaw-2836	354	66	internal	internal	ADJ
taxlaw-2836	354	67	revenue	revenue	NOUN
taxlaw-2836	354	68	service	service	NOUN
taxlaw-2836	354	69	work	work	NOUN
taxlaw-2836	354	70	,	,	PUNCT
taxlaw-2836	354	71	17	17	NUM
taxlaw-2836	354	72	fla	fla	NOUN
taxlaw-2836	354	73	.	.	PUNCT
taxlaw-2836	355	1	tax	tax	PROPN
taxlaw-2836	355	2	.	.	PUNCT
taxlaw-2836	356	1	rev	rev	PROPN
taxlaw-2836	356	2	.	.	PROPN
taxlaw-2836	357	1	725	725	NUM
taxlaw-2836	357	2	(	(	PUNCT
taxlaw-2836	357	3	2015	2015	NUM
taxlaw-2836	357	4	)	)	PUNCT
taxlaw-2836	357	5	,	,	PUNCT
taxlaw-2836	357	6	at	at	ADP
taxlaw-2836	357	7	758	758	NUM
taxlaw-2836	357	8	-	-	SYM
taxlaw-2836	357	9	65	65	NUM
taxlaw-2836	357	10	;	;	PUNCT
taxlaw-2836	357	11	memorandum	memorandum	NOUN
taxlaw-2836	357	12	from	from	ADP
taxlaw-2836	357	13	j.	j.	PROPN
taxlaw-2836	357	14	russell	russell	PROPN
taxlaw-2836	357	15	george	george	PROPN
taxlaw-2836	357	16	to	to	ADP
taxlaw-2836	357	17	jacob	jacob	PROPN
taxlaw-2836	357	18	lew	lew	PROPN
taxlaw-2836	357	19	,	,	PUNCT
taxlaw-2836	357	20	supra	supra	PROPN
taxlaw-2836	357	21	note	note	PROPN
taxlaw-2836	357	22	4	4	NUM
taxlaw-2836	357	23	,	,	PUNCT
taxlaw-2836	357	24	at	at	ADP
taxlaw-2836	357	25	1	1	NUM
taxlaw-2836	357	26	-	-	SYM
taxlaw-2836	357	27	2	2	NUM
taxlaw-2836	357	28	.	.	NOUN
taxlaw-2836	357	29	2016	2016	NUM
taxlaw-2836	357	30	]	]	PUNCT
taxlaw-2836	357	31	“	"	PUNCT
taxlaw-2836	357	32	the	the	DET
taxlaw-2836	357	33	better	well	ADJ
taxlaw-2836	357	34	part	part	NOUN
taxlaw-2836	357	35	of	of	ADP
taxlaw-2836	357	36	valour	valour	NOUN
taxlaw-2836	357	37	is	be	AUX
taxlaw-2836	357	38	discretion	discretion	NOUN
taxlaw-2836	357	39	”	"	PUNCT
taxlaw-2836	357	40	99	99	NUM
taxlaw-2836	357	41	realistically	realistically	ADV
taxlaw-2836	357	42	,	,	PUNCT
taxlaw-2836	357	43	not	not	PART
taxlaw-2836	357	44	much	much	ADV
taxlaw-2836	357	45	more	more	ADJ
taxlaw-2836	357	46	can	can	AUX
taxlaw-2836	357	47	be	be	AUX
taxlaw-2836	357	48	done	do	VERB
taxlaw-2836	357	49	with	with	ADP
taxlaw-2836	357	50	respect	respect	NOUN
taxlaw-2836	357	51	to	to	ADP
taxlaw-2836	357	52	increasing	increase	VERB
taxlaw-2836	357	53	the	the	DET
taxlaw-2836	357	54	prominence	prominence	NOUN
taxlaw-2836	357	55	of	of	ADP
taxlaw-2836	357	56	the	the	DET
taxlaw-2836	357	57	exempt	exempt	ADJ
taxlaw-2836	357	58	organizations	organization	NOUN
taxlaw-2836	357	59	function	function	VERB
taxlaw-2836	357	60	within	within	ADP
taxlaw-2836	357	61	the	the	DET
taxlaw-2836	357	62	irs.116	irs.116	NOUN
taxlaw-2836	357	63	nor	nor	CCONJ
taxlaw-2836	357	64	is	be	AUX
taxlaw-2836	357	65	a	a	DET
taxlaw-2836	357	66	significant	significant	ADJ
taxlaw-2836	357	67	increase	increase	NOUN
taxlaw-2836	357	68	in	in	ADP
taxlaw-2836	357	69	resources	resource	NOUN
taxlaw-2836	357	70	for	for	ADP
taxlaw-2836	357	71	the	the	DET
taxlaw-2836	357	72	exempt	exempt	ADJ
taxlaw-2836	357	73	organizations	organization	NOUN
taxlaw-2836	357	74	function	function	VERB
taxlaw-2836	357	75	likely	likely	ADV
taxlaw-2836	357	76	in	in	ADP
taxlaw-2836	357	77	the	the	DET
taxlaw-2836	357	78	foreseeable	foreseeable	ADJ
taxlaw-2836	357	79	future	future	NOUN
taxlaw-2836	357	80	,	,	PUNCT
taxlaw-2836	357	81	given	give	VERB
taxlaw-2836	357	82	both	both	CCONJ
taxlaw-2836	357	83	the	the	DET
taxlaw-2836	357	84	financial	financial	ADJ
taxlaw-2836	357	85	state	state	NOUN
taxlaw-2836	357	86	of	of	ADP
taxlaw-2836	357	87	the	the	DET
taxlaw-2836	357	88	federal	federal	ADJ
taxlaw-2836	357	89	government	government	NOUN
taxlaw-2836	357	90	and	and	CCONJ
taxlaw-2836	357	91	the	the	DET
taxlaw-2836	357	92	political	political	ADJ
taxlaw-2836	357	93	unpopularity	unpopularity	NOUN
taxlaw-2836	357	94	of	of	ADP
taxlaw-2836	357	95	the	the	DET
taxlaw-2836	357	96	irs.117	irs.117	NOUN
taxlaw-2836	357	97	so	so	ADV
taxlaw-2836	357	98	while	while	SCONJ
taxlaw-2836	357	99	securing	secure	VERB
taxlaw-2836	357	100	additional	additional	ADJ
taxlaw-2836	357	101	resources	resource	NOUN
taxlaw-2836	357	102	for	for	ADP
taxlaw-2836	357	103	this	this	DET
taxlaw-2836	357	104	function	function	NOUN
taxlaw-2836	357	105	will	will	AUX
taxlaw-2836	357	106	be	be	AUX
taxlaw-2836	357	107	revisited	revisit	VERB
taxlaw-2836	357	108	in	in	ADP
taxlaw-2836	357	109	part	part	NOUN
taxlaw-2836	357	110	iv	iv	NUM
taxlaw-2836	357	111	as	as	ADP
taxlaw-2836	357	112	part	part	NOUN
taxlaw-2836	357	113	of	of	ADP
taxlaw-2836	357	114	considering	consider	VERB
taxlaw-2836	357	115	possibly	possibly	ADV
taxlaw-2836	357	116	moving	move	VERB
taxlaw-2836	357	117	this	this	DET
taxlaw-2836	357	118	function	function	NOUN
taxlaw-2836	357	119	out	out	ADP
taxlaw-2836	357	120	of	of	ADP
taxlaw-2836	357	121	the	the	DET
taxlaw-2836	357	122	irs	irs	PROPN
taxlaw-2836	357	123	,	,	PUNCT
taxlaw-2836	357	124	this	this	DET
taxlaw-2836	357	125	part	part	NOUN
taxlaw-2836	357	126	will	will	AUX
taxlaw-2836	357	127	assume	assume	VERB
taxlaw-2836	357	128	this	this	DET
taxlaw-2836	357	129	function	function	NOUN
taxlaw-2836	357	130	remains	remain	VERB
taxlaw-2836	357	131	within	within	ADP
taxlaw-2836	357	132	the	the	DET
taxlaw-2836	357	133	resource	resource	NOUN
taxlaw-2836	357	134	-	-	PUNCT
taxlaw-2836	357	135	constrained	constrain	VERB
taxlaw-2836	357	136	irs	irs	NOUN
taxlaw-2836	357	137	as	as	ADP
taxlaw-2836	357	138	currently	currently	ADV
taxlaw-2836	357	139	structured	structure	VERB
taxlaw-2836	357	140	and	and	CCONJ
taxlaw-2836	357	141	focuses	focus	VERB
taxlaw-2836	357	142	instead	instead	ADV
taxlaw-2836	357	143	on	on	ADP
taxlaw-2836	357	144	the	the	DET
taxlaw-2836	357	145	possibilities	possibility	NOUN
taxlaw-2836	357	146	for	for	ADP
taxlaw-2836	357	147	improving	improve	VERB
taxlaw-2836	357	148	the	the	DET
taxlaw-2836	357	149	efficiency	efficiency	NOUN
taxlaw-2836	357	150	of	of	ADP
taxlaw-2836	357	151	irs	irs	PROPN
taxlaw-2836	357	152	procedures	procedure	NOUN
taxlaw-2836	357	153	.	.	PUNCT
taxlaw-2836	358	1	there	there	PRON
taxlaw-2836	358	2	is	be	VERB
taxlaw-2836	358	3	a	a	DET
taxlaw-2836	358	4	rich	rich	ADJ
taxlaw-2836	358	5	academic	academic	ADJ
taxlaw-2836	358	6	literature	literature	NOUN
taxlaw-2836	358	7	discussing	discuss	VERB
taxlaw-2836	358	8	how	how	SCONJ
taxlaw-2836	358	9	to	to	PART
taxlaw-2836	358	10	increase	increase	VERB
taxlaw-2836	358	11	compliance	compliance	NOUN
taxlaw-2836	358	12	with	with	ADP
taxlaw-2836	358	13	the	the	DET
taxlaw-2836	358	14	tax	tax	NOUN
taxlaw-2836	358	15	laws	law	NOUN
taxlaw-2836	358	16	,	,	PUNCT
taxlaw-2836	358	17	although	although	SCONJ
taxlaw-2836	358	18	it	it	PRON
taxlaw-2836	358	19	rarely	rarely	ADV
taxlaw-2836	358	20	reaches	reach	VERB
taxlaw-2836	358	21	the	the	DET
taxlaw-2836	358	22	relative	relative	ADJ
taxlaw-2836	358	23	backwater	backwater	NOUN
taxlaw-2836	358	24	of	of	ADP
taxlaw-2836	358	25	exempt	exempt	ADJ
taxlaw-2836	358	26	organizations.118	organizations.118	NOUN
taxlaw-2836	358	27	this	this	DET
taxlaw-2836	358	28	literature	literature	NOUN
taxlaw-2836	358	29	discusses	discuss	VERB
taxlaw-2836	358	30	a	a	DET
taxlaw-2836	358	31	variety	variety	NOUN
taxlaw-2836	358	32	of	of	ADP
taxlaw-2836	358	33	process	process	NOUN
taxlaw-2836	358	34	-	-	PUNCT
taxlaw-2836	358	35	oriented	orient	VERB
taxlaw-2836	358	36	methods	method	NOUN
taxlaw-2836	358	37	that	that	PRON
taxlaw-2836	358	38	may	may	AUX
taxlaw-2836	358	39	be	be	AUX
taxlaw-2836	358	40	effective	effective	ADJ
taxlaw-2836	358	41	with	with	ADP
taxlaw-2836	358	42	respect	respect	NOUN
taxlaw-2836	358	43	to	to	ADP
taxlaw-2836	358	44	such	such	ADJ
taxlaw-2836	358	45	organizations.119	organizations.119	NOUN
taxlaw-2836	358	46	this	this	DET
taxlaw-2836	358	47	part	part	NOUN
taxlaw-2836	358	48	will	will	AUX
taxlaw-2836	358	49	first	first	ADV
taxlaw-2836	358	50	briefly	briefly	ADV
taxlaw-2836	358	51	explain	explain	VERB
taxlaw-2836	358	52	why	why	SCONJ
taxlaw-2836	358	53	some	some	DET
taxlaw-2836	358	54	methods	method	NOUN
taxlaw-2836	358	55	that	that	PRON
taxlaw-2836	358	56	may	may	AUX
taxlaw-2836	358	57	be	be	AUX
taxlaw-2836	358	58	effective	effective	ADJ
taxlaw-2836	358	59	with	with	ADP
taxlaw-2836	358	60	respect	respect	NOUN
taxlaw-2836	358	61	to	to	ADP
taxlaw-2836	358	62	taxpayers	taxpayer	NOUN
taxlaw-2836	358	63	generally	generally	ADV
taxlaw-2836	358	64	have	have	VERB
taxlaw-2836	358	65	little	little	ADJ
taxlaw-2836	358	66	potential	potential	NOUN
taxlaw-2836	358	67	with	with	ADP
taxlaw-2836	358	68	respect	respect	NOUN
taxlaw-2836	358	69	to	to	ADP
taxlaw-2836	358	70	exempt	exempt	VERB
taxlaw-2836	358	71	organizations	organization	NOUN
taxlaw-2836	358	72	before	before	ADP
taxlaw-2836	358	73	turning	turn	VERB
taxlaw-2836	358	74	to	to	ADP
taxlaw-2836	358	75	those	those	DET
taxlaw-2836	358	76	methods	method	NOUN
taxlaw-2836	358	77	that	that	PRON
taxlaw-2836	358	78	have	have	VERB
taxlaw-2836	358	79	more	more	ADJ
taxlaw-2836	358	80	promise	promise	NOUN
taxlaw-2836	358	81	.	.	PUNCT
taxlaw-2836	359	1	this	this	DET
taxlaw-2836	359	2	part	part	NOUN
taxlaw-2836	359	3	also	also	ADV
taxlaw-2836	359	4	focuses	focus	VERB
taxlaw-2836	359	5	on	on	ADP
taxlaw-2836	359	6	methods	method	NOUN
taxlaw-2836	359	7	that	that	PRON
taxlaw-2836	359	8	do	do	AUX
taxlaw-2836	359	9	not	not	PART
taxlaw-2836	359	10	require	require	VERB
taxlaw-2836	359	11	changes	change	NOUN
taxlaw-2836	359	12	in	in	ADP
taxlaw-2836	359	13	the	the	DET
taxlaw-2836	359	14	substantive	substantive	ADJ
taxlaw-2836	359	15	standards	standard	NOUN
taxlaw-2836	359	16	for	for	ADP
taxlaw-2836	359	17	exempt	exempt	ADJ
taxlaw-2836	359	18	status	status	NOUN
taxlaw-2836	359	19	.	.	PUNCT
taxlaw-2836	360	1	the	the	DET
taxlaw-2836	360	2	reason	reason	NOUN
taxlaw-2836	360	3	for	for	ADP
taxlaw-2836	360	4	this	this	DET
taxlaw-2836	360	5	limitation	limitation	NOUN
taxlaw-2836	360	6	is	be	AUX
taxlaw-2836	360	7	that	that	SCONJ
taxlaw-2836	360	8	recent	recent	ADJ
taxlaw-2836	360	9	attempts	attempt	NOUN
taxlaw-2836	360	10	to	to	PART
taxlaw-2836	360	11	enact	enact	VERB
taxlaw-2836	360	12	such	such	ADJ
taxlaw-2836	360	13	changes	change	NOUN
taxlaw-2836	360	14	have	have	AUX
taxlaw-2836	360	15	only	only	ADV
taxlaw-2836	360	16	resulted	result	VERB
taxlaw-2836	360	17	in	in	ADP
taxlaw-2836	360	18	limited	limited	ADJ
taxlaw-2836	360	19	legislative	legislative	ADJ
taxlaw-2836	360	20	enactments	enactment	NOUN
taxlaw-2836	360	21	addressing	address	VERB
taxlaw-2836	360	22	specific	specific	ADJ
taxlaw-2836	360	23	,	,	PUNCT
taxlaw-2836	360	24	identified	identify	VERB
taxlaw-2836	360	25	concerns	concern	NOUN
taxlaw-2836	360	26	as	as	SCONJ
taxlaw-2836	360	27	opposed	oppose	VERB
taxlaw-2836	360	28	to	to	ADP
taxlaw-2836	360	29	more	more	ADV
taxlaw-2836	360	30	comprehensive	comprehensive	ADJ
taxlaw-2836	360	31	changes	change	NOUN
taxlaw-2836	360	32	that	that	PRON
taxlaw-2836	360	33	could	could	AUX
taxlaw-2836	360	34	significantly	significantly	ADV
taxlaw-2836	360	35	impact	impact	VERB
taxlaw-2836	360	36	compliance	compliance	NOUN
taxlaw-2836	360	37	across	across	ADP
taxlaw-2836	360	38	all	all	PRON
taxlaw-2836	360	39	or	or	CCONJ
taxlaw-2836	360	40	most	most	ADV
taxlaw-2836	360	41	exempt	exempt	ADJ
taxlaw-2836	360	42	organizations.120	organizations.120	ADP
taxlaw-2836	360	43	recent	recent	ADJ
taxlaw-2836	360	44	congressional	congressional	ADJ
taxlaw-2836	360	45	tax	tax	NOUN
taxlaw-2836	360	46	reform	reform	NOUN
taxlaw-2836	360	47	proposals	proposal	NOUN
taxlaw-2836	360	48	have	have	AUX
taxlaw-2836	360	49	also	also	ADV
taxlaw-2836	360	50	generally	generally	ADV
taxlaw-2836	360	51	not	not	PART
taxlaw-2836	360	52	reached	reach	VERB
taxlaw-2836	360	53	the	the	DET
taxlaw-2836	360	54	substantive	substantive	ADJ
taxlaw-2836	360	55	laws	law	NOUN
taxlaw-2836	360	56	governing	govern	VERB
taxlaw-2836	360	57	exemption.121	exemption.121	VERB
taxlaw-2836	360	58	in	in	ADP
taxlaw-2836	360	59	contrast	contrast	NOUN
taxlaw-2836	360	60	,	,	PUNCT
taxlaw-2836	360	61	congress	congress	PROPN
taxlaw-2836	360	62	has	have	AUX
taxlaw-2836	360	63	recently	recently	ADV
taxlaw-2836	360	64	been	be	AUX
taxlaw-2836	360	65	willing	willing	ADJ
taxlaw-2836	360	66	to	to	PART
taxlaw-2836	360	67	enact	enact	VERB
taxlaw-2836	360	68	significant	significant	ADJ
taxlaw-2836	360	69	procedural	procedural	ADJ
taxlaw-2836	360	70	changes	change	NOUN
taxlaw-2836	360	71	relating	relate	VERB
taxlaw-2836	360	72	to	to	ADP
taxlaw-2836	360	73	reporting	reporting	NOUN
taxlaw-2836	360	74	and	and	CCONJ
taxlaw-2836	360	75	disclosure.122	disclosure.122	PROPN
taxlaw-2836	360	76	b.	b.	PROPN
taxlaw-2836	360	77	methods	method	NOUN
taxlaw-2836	360	78	unlikely	unlikely	ADJ
taxlaw-2836	360	79	to	to	PART
taxlaw-2836	360	80	significantly	significantly	ADV
taxlaw-2836	360	81	improve	improve	VERB
taxlaw-2836	360	82	oversight	oversight	NOUN
taxlaw-2836	360	83	some	some	PRON
taxlaw-2836	360	84	of	of	ADP
taxlaw-2836	360	85	the	the	DET
taxlaw-2836	360	86	methods	method	NOUN
taxlaw-2836	360	87	proposed	propose	VERB
taxlaw-2836	360	88	to	to	PART
taxlaw-2836	360	89	aid	aid	VERB
taxlaw-2836	360	90	compliance	compliance	NOUN
taxlaw-2836	360	91	with	with	ADP
taxlaw-2836	360	92	the	the	DET
taxlaw-2836	360	93	federal	federal	ADJ
taxlaw-2836	360	94	tax	tax	NOUN
taxlaw-2836	360	95	laws	law	NOUN
taxlaw-2836	360	96	are	be	AUX
taxlaw-2836	360	97	generally	generally	ADV
taxlaw-2836	360	98	a	a	DET
taxlaw-2836	360	99	poor	poor	ADJ
taxlaw-2836	360	100	fit	fit	NOUN
taxlaw-2836	360	101	for	for	ADP
taxlaw-2836	360	102	exempt	exempt	ADJ
taxlaw-2836	360	103	organizations	organization	NOUN
taxlaw-2836	360	104	.	.	PUNCT
taxlaw-2836	361	1	for	for	ADP
taxlaw-2836	361	2	example	example	NOUN
taxlaw-2836	361	3	,	,	PUNCT
taxlaw-2836	361	4	increasing	increase	VERB
taxlaw-2836	361	5	the	the	DET
taxlaw-2836	361	6	regulation	regulation	NOUN
taxlaw-2836	361	7	of	of	ADP
taxlaw-2836	361	8	or	or	CCONJ
taxlaw-2836	361	9	penalties	penalty	NOUN
taxlaw-2836	361	10	on	on	ADP
taxlaw-2836	361	11	gatekeepers	gatekeeper	NOUN
taxlaw-2836	361	12	such	such	ADJ
taxlaw-2836	361	13	as	as	ADP
taxlaw-2836	361	14	lawyers	lawyer	NOUN
taxlaw-2836	361	15	and	and	CCONJ
taxlaw-2836	361	16	accountants	accountant	NOUN
taxlaw-2836	361	17	is	be	AUX
taxlaw-2836	361	18	unlikely	unlikely	ADJ
taxlaw-2836	361	19	to	to	PART
taxlaw-2836	361	20	be	be	AUX
taxlaw-2836	361	21	particularly	particularly	ADV
taxlaw-2836	361	22	helpful.123	helpful.123	NOUN
taxlaw-2836	361	23	this	this	PRON
taxlaw-2836	361	24	is	be	AUX
taxlaw-2836	361	25	both	both	PRON
taxlaw-2836	361	26	because	because	SCONJ
taxlaw-2836	361	27	many	many	ADJ
taxlaw-2836	361	28	exempt	exempt	ADJ
taxlaw-2836	361	29	organizations	organization	NOUN
taxlaw-2836	361	30	do	do	AUX
taxlaw-2836	361	31	not	not	PART
taxlaw-2836	361	32	use	use	VERB
taxlaw-2836	361	33	such	such	ADJ
taxlaw-2836	361	34	gatekeepers	gatekeeper	NOUN
taxlaw-2836	361	35	116	116	NUM
taxlaw-2836	361	36	see	see	VERB
taxlaw-2836	361	37	supra	supra	PROPN
taxlaw-2836	361	38	notes	note	VERB
taxlaw-2836	361	39	105	105	NUM
taxlaw-2836	361	40	-	-	SYM
taxlaw-2836	361	41	110	110	NUM
taxlaw-2836	361	42	and	and	CCONJ
taxlaw-2836	361	43	accompanying	accompany	VERB
taxlaw-2836	361	44	text	text	NOUN
taxlaw-2836	361	45	.	.	PUNCT
taxlaw-2836	362	1	117	117	NUM
taxlaw-2836	362	2	see	see	VERB
taxlaw-2836	362	3	cong	cong	NOUN
taxlaw-2836	362	4	.	.	PUNCT
taxlaw-2836	363	1	budget	budget	NOUN
taxlaw-2836	363	2	off	off	ADP
taxlaw-2836	363	3	.	.	PUNCT
taxlaw-2836	364	1	,	,	PUNCT
taxlaw-2836	364	2	the	the	DET
taxlaw-2836	364	3	budget	budget	NOUN
taxlaw-2836	364	4	and	and	CCONJ
taxlaw-2836	364	5	economic	economic	ADJ
taxlaw-2836	364	6	outlook	outlook	NOUN
taxlaw-2836	364	7	:	:	PUNCT
taxlaw-2836	364	8	2015	2015	NUM
taxlaw-2836	364	9	to	to	ADP
taxlaw-2836	364	10	2025	2025	NUM
taxlaw-2836	364	11	1	1	NUM
taxlaw-2836	364	12	(	(	PUNCT
taxlaw-2836	364	13	2015	2015	NUM
taxlaw-2836	364	14	)	)	PUNCT
taxlaw-2836	364	15	;	;	PUNCT
taxlaw-2836	364	16	supra	supra	PROPN
taxlaw-2836	364	17	note	note	NOUN
taxlaw-2836	364	18	115	115	NUM
taxlaw-2836	364	19	and	and	CCONJ
taxlaw-2836	364	20	accompanying	accompany	VERB
taxlaw-2836	364	21	text	text	NOUN
taxlaw-2836	364	22	.	.	PUNCT
taxlaw-2836	365	1	118	118	NUM
taxlaw-2836	365	2	see	see	VERB
taxlaw-2836	365	3	,	,	PUNCT
taxlaw-2836	365	4	e.g.	e.g.	ADV
taxlaw-2836	365	5	,	,	PUNCT
taxlaw-2836	365	6	leandra	leandra	PROPN
taxlaw-2836	365	7	lederman	lederman	PROPN
taxlaw-2836	365	8	,	,	PUNCT
taxlaw-2836	365	9	the	the	DET
taxlaw-2836	365	10	interplay	interplay	NOUN
taxlaw-2836	365	11	between	between	ADP
taxlaw-2836	365	12	norms	norm	NOUN
taxlaw-2836	365	13	and	and	CCONJ
taxlaw-2836	365	14	enforcement	enforcement	NOUN
taxlaw-2836	365	15	in	in	ADP
taxlaw-2836	365	16	tax	tax	NOUN
taxlaw-2836	365	17	compliance	compliance	NOUN
taxlaw-2836	365	18	,	,	PUNCT
taxlaw-2836	365	19	64	64	NUM
taxlaw-2836	365	20	ohio	ohio	PROPN
taxlaw-2836	365	21	st	st	PROPN
taxlaw-2836	365	22	.	.	PROPN
taxlaw-2836	365	23	l.j	l.j	PROPN
taxlaw-2836	365	24	.	.	PROPN
taxlaw-2836	365	25	1453	1453	NUM
taxlaw-2836	365	26	(	(	PUNCT
taxlaw-2836	365	27	2003	2003	NUM
taxlaw-2836	365	28	)	)	PUNCT
taxlaw-2836	365	29	;	;	PUNCT
taxlaw-2836	365	30	susan	susan	PROPN
taxlaw-2836	365	31	cleary	cleary	PROPN
taxlaw-2836	365	32	morse	morse	PROPN
taxlaw-2836	365	33	,	,	PUNCT
taxlaw-2836	365	34	using	use	VERB
taxlaw-2836	365	35	salience	salience	NOUN
taxlaw-2836	365	36	and	and	CCONJ
taxlaw-2836	365	37	influence	influence	NOUN
taxlaw-2836	365	38	to	to	PART
taxlaw-2836	365	39	narrow	narrow	VERB
taxlaw-2836	365	40	the	the	DET
taxlaw-2836	365	41	tax	tax	NOUN
taxlaw-2836	365	42	gap	gap	NOUN
taxlaw-2836	365	43	,	,	PUNCT
taxlaw-2836	365	44	40	40	NUM
taxlaw-2836	365	45	loy	loy	PROPN
taxlaw-2836	365	46	.	.	PUNCT
taxlaw-2836	366	1	u.	u.	PROPN
taxlaw-2836	366	2	chi	chi	PROPN
taxlaw-2836	366	3	.	.	PUNCT
taxlaw-2836	367	1	l.j	l.j	PROPN
taxlaw-2836	367	2	.	.	PROPN
taxlaw-2836	367	3	483	483	NUM
taxlaw-2836	367	4	(	(	PUNCT
taxlaw-2836	367	5	2009	2009	NUM
taxlaw-2836	367	6	)	)	PUNCT
taxlaw-2836	367	7	;	;	PUNCT
taxlaw-2836	367	8	alex	alex	PROPN
taxlaw-2836	367	9	raskolnikov	raskolnikov	PROPN
taxlaw-2836	367	10	,	,	PUNCT
taxlaw-2836	367	11	revealing	reveal	VERB
taxlaw-2836	367	12	choices	choice	NOUN
taxlaw-2836	367	13	:	:	PUNCT
taxlaw-2836	367	14	using	use	VERB
taxlaw-2836	367	15	taxpayer	taxpayer	NOUN
taxlaw-2836	367	16	choice	choice	NOUN
taxlaw-2836	367	17	to	to	PART
taxlaw-2836	367	18	target	target	VERB
taxlaw-2836	367	19	tax	tax	NOUN
taxlaw-2836	367	20	enforcement	enforcement	NOUN
taxlaw-2836	367	21	,	,	PUNCT
taxlaw-2836	367	22	109	109	NUM
taxlaw-2836	367	23	colum	colum	NOUN
taxlaw-2836	367	24	.	.	PUNCT
taxlaw-2836	368	1	l.	l.	PROPN
taxlaw-2836	368	2	rev	rev	PROPN
taxlaw-2836	368	3	.	.	PROPN
taxlaw-2836	369	1	689	689	NUM
taxlaw-2836	369	2	(	(	PUNCT
taxlaw-2836	369	3	2009	2009	NUM
taxlaw-2836	369	4	)	)	PUNCT
taxlaw-2836	369	5	.	.	PUNCT
taxlaw-2836	370	1	119	119	NUM
taxlaw-2836	370	2	see	see	VERB
taxlaw-2836	370	3	,	,	PUNCT
taxlaw-2836	370	4	e.g.	e.g.	ADV
taxlaw-2836	370	5	,	,	PUNCT
taxlaw-2836	370	6	u.s	u.s	PROPN
taxlaw-2836	370	7	.	.	PROPN
taxlaw-2836	370	8	dep’t	dep’t	NOUN
taxlaw-2836	370	9	of	of	ADP
taxlaw-2836	370	10	the	the	DET
taxlaw-2836	370	11	treasury	treasury	NOUN
taxlaw-2836	370	12	,	,	PUNCT
taxlaw-2836	370	13	a	a	DET
taxlaw-2836	370	14	comprehensive	comprehensive	ADJ
taxlaw-2836	370	15	strategy	strategy	NOUN
taxlaw-2836	370	16	for	for	ADP
taxlaw-2836	370	17	reducing	reduce	VERB
taxlaw-2836	370	18	the	the	DET
taxlaw-2836	370	19	tax	tax	NOUN
taxlaw-2836	370	20	gap	gap	NOUN
taxlaw-2836	370	21	(	(	PUNCT
taxlaw-2836	370	22	2006	2006	NUM
taxlaw-2836	370	23	)	)	PUNCT
taxlaw-2836	370	24	;	;	PUNCT
taxlaw-2836	370	25	w.	w.	PROPN
taxlaw-2836	370	26	edward	edward	PROPN
taxlaw-2836	370	27	afield	afield	ADV
taxlaw-2836	370	28	,	,	PUNCT
taxlaw-2836	370	29	dining	dine	VERB
taxlaw-2836	370	30	with	with	ADP
taxlaw-2836	370	31	tax	tax	NOUN
taxlaw-2836	370	32	collectors	collector	NOUN
taxlaw-2836	370	33	:	:	PUNCT
taxlaw-2836	370	34	reducing	reduce	VERB
taxlaw-2836	370	35	the	the	DET
taxlaw-2836	370	36	tax	tax	NOUN
taxlaw-2836	370	37	gap	gap	NOUN
taxlaw-2836	370	38	through	through	ADP
taxlaw-2836	370	39	churchgovernment	churchgovernment	ADJ
taxlaw-2836	370	40	partnerships	partnership	NOUN
taxlaw-2836	370	41	,	,	PUNCT
taxlaw-2836	370	42	7	7	NUM
taxlaw-2836	370	43	rutgers	rutgers	PROPN
taxlaw-2836	370	44	bus	bus	NOUN
taxlaw-2836	370	45	.	.	PUNCT
taxlaw-2836	371	1	l.j	l.j	PROPN
taxlaw-2836	371	2	.	.	PROPN
taxlaw-2836	372	1	53	53	NUM
taxlaw-2836	372	2	,	,	PUNCT
taxlaw-2836	372	3	57	57	NUM
taxlaw-2836	372	4	-	-	SYM
taxlaw-2836	372	5	58	58	NUM
taxlaw-2836	372	6	(	(	PUNCT
taxlaw-2836	372	7	2010	2010	NUM
taxlaw-2836	372	8	)	)	PUNCT
taxlaw-2836	373	1	;	;	PUNCT
taxlaw-2836	373	2	dave	dave	PROPN
taxlaw-2836	373	3	rifkin	rifkin	PROPN
taxlaw-2836	373	4	,	,	PUNCT
taxlaw-2836	373	5	a	a	DET
taxlaw-2836	373	6	primer	primer	NOUN
taxlaw-2836	373	7	on	on	ADP
taxlaw-2836	373	8	the	the	DET
taxlaw-2836	373	9	“	"	PUNCT
taxlaw-2836	373	10	tax	tax	NOUN
taxlaw-2836	373	11	gap	gap	NOUN
taxlaw-2836	373	12	”	"	PUNCT
taxlaw-2836	373	13	and	and	CCONJ
taxlaw-2836	373	14	methodologies	methodology	NOUN
taxlaw-2836	373	15	for	for	ADP
taxlaw-2836	373	16	reducing	reduce	VERB
taxlaw-2836	373	17	it	it	PRON
taxlaw-2836	373	18	,	,	PUNCT
taxlaw-2836	373	19	27	27	NUM
taxlaw-2836	373	20	quinnipiac	quinnipiac	PROPN
taxlaw-2836	373	21	l.	l.	PROPN
taxlaw-2836	373	22	rev	rev	PROPN
taxlaw-2836	373	23	.	.	PROPN
taxlaw-2836	373	24	375	375	NUM
taxlaw-2836	373	25	,	,	PUNCT
taxlaw-2836	373	26	408	408	NUM
taxlaw-2836	373	27	-	-	SYM
taxlaw-2836	373	28	420	420	NUM
taxlaw-2836	373	29	(	(	PUNCT
taxlaw-2836	373	30	2009	2009	NUM
taxlaw-2836	373	31	)	)	PUNCT
taxlaw-2836	373	32	.	.	PUNCT
taxlaw-2836	374	1	120	120	NUM
taxlaw-2836	374	2	see	see	VERB
taxlaw-2836	374	3	,	,	PUNCT
taxlaw-2836	374	4	e.g.	e.g.	ADV
taxlaw-2836	374	5	,	,	PUNCT
taxlaw-2836	374	6	colinvaux	colinvaux	NOUN
taxlaw-2836	374	7	,	,	PUNCT
taxlaw-2836	374	8	supra	supra	PROPN
taxlaw-2836	374	9	note	note	NOUN
taxlaw-2836	374	10	84	84	NUM
taxlaw-2836	374	11	,	,	PUNCT
taxlaw-2836	374	12	at	at	ADP
taxlaw-2836	374	13	44	44	NUM
taxlaw-2836	374	14	-	-	SYM
taxlaw-2836	374	15	53	53	NUM
taxlaw-2836	374	16	.	.	NUM
taxlaw-2836	374	17	121	121	NUM
taxlaw-2836	374	18	see	see	NOUN
taxlaw-2836	374	19	,	,	PUNCT
taxlaw-2836	374	20	e.g.	e.g.	ADV
taxlaw-2836	374	21	,	,	PUNCT
taxlaw-2836	374	22	staff	staff	NOUN
taxlaw-2836	374	23	of	of	ADP
taxlaw-2836	374	24	the	the	DET
taxlaw-2836	374	25	joint	joint	ADJ
taxlaw-2836	374	26	comm	comm	NOUN
taxlaw-2836	374	27	.	.	PUNCT
taxlaw-2836	375	1	on	on	ADP
taxlaw-2836	375	2	taxation	taxation	NOUN
taxlaw-2836	375	3	,	,	PUNCT
taxlaw-2836	375	4	technical	technical	ADJ
taxlaw-2836	375	5	explanation	explanation	NOUN
taxlaw-2836	375	6	of	of	ADP
taxlaw-2836	375	7	the	the	DET
taxlaw-2836	375	8	tax	tax	NOUN
taxlaw-2836	375	9	reform	reform	NOUN
taxlaw-2836	375	10	act	act	NOUN
taxlaw-2836	375	11	of	of	ADP
taxlaw-2836	375	12	2014	2014	NUM
taxlaw-2836	375	13	,	,	PUNCT
taxlaw-2836	375	14	discussion	discussion	NOUN
taxlaw-2836	375	15	draft	draft	NOUN
taxlaw-2836	375	16	of	of	ADP
taxlaw-2836	375	17	the	the	DET
taxlaw-2836	375	18	chairman	chairman	NOUN
taxlaw-2836	375	19	of	of	ADP
taxlaw-2836	375	20	the	the	DET
taxlaw-2836	375	21	house	house	PROPN
taxlaw-2836	375	22	committee	committee	PROPN
taxlaw-2836	375	23	on	on	ADP
taxlaw-2836	375	24	ways	way	NOUN
taxlaw-2836	375	25	and	and	CCONJ
taxlaw-2836	375	26	means	mean	VERB
taxlaw-2836	375	27	to	to	PART
taxlaw-2836	375	28	reform	reform	VERB
taxlaw-2836	375	29	the	the	DET
taxlaw-2836	375	30	internal	internal	ADJ
taxlaw-2836	375	31	revenue	revenue	NOUN
taxlaw-2836	375	32	code	code	NOUN
taxlaw-2836	375	33	:	:	PUNCT
taxlaw-2836	375	34	title	title	NOUN
taxlaw-2836	375	35	v	v	NOUN
taxlaw-2836	375	36	–	–	PUNCT
taxlaw-2836	375	37	tax	tax	NOUN
taxlaw-2836	375	38	exempt	exempt	ADJ
taxlaw-2836	375	39	entities	entity	NOUN
taxlaw-2836	375	40	(	(	PUNCT
taxlaw-2836	375	41	jcx-16	jcx-16	NOUN
taxlaw-2836	375	42	-	-	SYM
taxlaw-2836	375	43	14	14	NUM
taxlaw-2836	375	44	)	)	PUNCT
taxlaw-2836	375	45	38	38	NUM
taxlaw-2836	375	46	-	-	SYM
taxlaw-2836	375	47	45	45	NUM
taxlaw-2836	375	48	(	(	PUNCT
taxlaw-2836	375	49	2014	2014	NUM
taxlaw-2836	375	50	)	)	PUNCT
taxlaw-2836	375	51	;	;	PUNCT
taxlaw-2836	375	52	press	press	NOUN
taxlaw-2836	375	53	release	release	NOUN
taxlaw-2836	375	54	,	,	PUNCT
taxlaw-2836	375	55	senate	senate	PROPN
taxlaw-2836	375	56	finance	finance	PROPN
taxlaw-2836	375	57	committee	committee	PROPN
taxlaw-2836	375	58	,	,	PUNCT
taxlaw-2836	375	59	hatch	hatch	PROPN
taxlaw-2836	375	60	,	,	PUNCT
taxlaw-2836	375	61	wyden	wyden	PROPN
taxlaw-2836	375	62	launch	launch	VERB
taxlaw-2836	375	63	bipartisan	bipartisan	ADJ
taxlaw-2836	375	64	finance	finance	PROPN
taxlaw-2836	375	65	committee	committee	NOUN
taxlaw-2836	375	66	tax	tax	NOUN
taxlaw-2836	375	67	reform	reform	NOUN
taxlaw-2836	375	68	working	work	VERB
taxlaw-2836	375	69	groups	group	NOUN
taxlaw-2836	375	70	(	(	PUNCT
taxlaw-2836	375	71	jan	jan	PROPN
taxlaw-2836	375	72	.	.	PROPN
taxlaw-2836	375	73	15	15	NUM
taxlaw-2836	375	74	,	,	PUNCT
taxlaw-2836	375	75	2015	2015	NUM
taxlaw-2836	375	76	)	)	PUNCT
taxlaw-2836	376	1	(	(	PUNCT
taxlaw-2836	376	2	none	none	NOUN
taxlaw-2836	376	3	of	of	ADP
taxlaw-2836	376	4	the	the	DET
taxlaw-2836	376	5	five	five	NUM
taxlaw-2836	376	6	working	work	VERB
taxlaw-2836	376	7	groups	group	NOUN
taxlaw-2836	376	8	focus	focus	VERB
taxlaw-2836	376	9	on	on	ADP
taxlaw-2836	376	10	exempt	exempt	ADJ
taxlaw-2836	376	11	organizations	organization	NOUN
taxlaw-2836	376	12	)	)	PUNCT
taxlaw-2836	376	13	(	(	PUNCT
taxlaw-2836	376	14	on	on	ADP
taxlaw-2836	376	15	file	file	NOUN
taxlaw-2836	376	16	with	with	ADP
taxlaw-2836	376	17	author	author	NOUN
taxlaw-2836	376	18	)	)	PUNCT
taxlaw-2836	376	19	.	.	PUNCT
taxlaw-2836	377	1	122	122	NUM
taxlaw-2836	377	2	see	see	VERB
taxlaw-2836	377	3	,	,	PUNCT
taxlaw-2836	377	4	e.g.	e.g.	ADV
taxlaw-2836	377	5	,	,	PUNCT
taxlaw-2836	377	6	patient	patient	ADJ
taxlaw-2836	377	7	protection	protection	NOUN
taxlaw-2836	377	8	and	and	CCONJ
taxlaw-2836	377	9	affordable	affordable	ADJ
taxlaw-2836	377	10	care	care	PROPN
taxlaw-2836	377	11	act	act	PROPN
taxlaw-2836	377	12	,	,	PUNCT
taxlaw-2836	377	13	pub	pub	NOUN
taxlaw-2836	377	14	.	.	PUNCT
taxlaw-2836	378	1	l.	l.	PROPN
taxlaw-2836	378	2	no	no	INTJ
taxlaw-2836	378	3	.	.	NOUN
taxlaw-2836	379	1	111	111	NUM
taxlaw-2836	379	2	-	-	SYM
taxlaw-2836	379	3	148	148	NUM
taxlaw-2836	379	4	,	,	PUNCT
taxlaw-2836	379	5	§	§	PROPN
taxlaw-2836	379	6	9007	9007	NUM
taxlaw-2836	379	7	,	,	PUNCT
taxlaw-2836	379	8	124	124	NUM
taxlaw-2836	379	9	stat	stat	NOUN
taxlaw-2836	379	10	.	.	PUNCT
taxlaw-2836	380	1	119	119	NUM
taxlaw-2836	380	2	,	,	PUNCT
taxlaw-2836	380	3	855	855	NUM
taxlaw-2836	380	4	-	-	SYM
taxlaw-2836	380	5	59	59	NUM
taxlaw-2836	380	6	(	(	PUNCT
taxlaw-2836	380	7	2010	2010	NUM
taxlaw-2836	380	8	)	)	PUNCT
taxlaw-2836	380	9	;	;	PUNCT
taxlaw-2836	380	10	pension	pension	NOUN
taxlaw-2836	380	11	protection	protection	PROPN
taxlaw-2836	380	12	act	act	PROPN
taxlaw-2836	380	13	,	,	PUNCT
taxlaw-2836	380	14	pub	pub	NOUN
taxlaw-2836	380	15	.	.	PUNCT
taxlaw-2836	381	1	l.	l.	PROPN
taxlaw-2836	381	2	no	no	INTJ
taxlaw-2836	381	3	.	.	PROPN
taxlaw-2836	382	1	109	109	NUM
taxlaw-2836	382	2	-	-	SYM
taxlaw-2836	382	3	280	280	NUM
taxlaw-2836	382	4	,	,	PUNCT
taxlaw-2836	382	5	§	§	PROPN
taxlaw-2836	382	6	§	§	PROPN
taxlaw-2836	382	7	1224	1224	NUM
taxlaw-2836	382	8	-	-	SYM
taxlaw-2836	382	9	1225	1225	NUM
taxlaw-2836	382	10	,	,	PUNCT
taxlaw-2836	382	11	120	120	NUM
taxlaw-2836	382	12	stat	stat	NOUN
taxlaw-2836	382	13	.	.	PUNCT
taxlaw-2836	383	1	780	780	NUM
taxlaw-2836	383	2	,	,	PUNCT
taxlaw-2836	383	3	1091	1091	NUM
taxlaw-2836	383	4	-	-	SYM
taxlaw-2836	383	5	93	93	NUM
taxlaw-2836	383	6	(	(	PUNCT
taxlaw-2836	383	7	2006	2006	NUM
taxlaw-2836	383	8	)	)	PUNCT
taxlaw-2836	383	9	.	.	PUNCT
taxlaw-2836	384	1	123	123	NUM
taxlaw-2836	384	2	see	see	VERB
taxlaw-2836	384	3	generally	generally	ADV
taxlaw-2836	384	4	w.	w.	PROPN
taxlaw-2836	384	5	edward	edward	PROPN
taxlaw-2836	384	6	afield	afield	ADV
taxlaw-2836	384	7	,	,	PUNCT
taxlaw-2836	384	8	a	a	DET
taxlaw-2836	384	9	market	market	NOUN
taxlaw-2836	384	10	for	for	ADP
taxlaw-2836	384	11	tax	tax	NOUN
taxlaw-2836	384	12	compliance	compliance	NOUN
taxlaw-2836	384	13	,	,	PUNCT
taxlaw-2836	384	14	62	62	NUM
taxlaw-2836	384	15	clev	clev	NOUN
taxlaw-2836	384	16	.	.	PUNCT
taxlaw-2836	385	1	st	st	PROPN
taxlaw-2836	385	2	.	.	PROPN
taxlaw-2836	385	3	l.	l.	PROPN
taxlaw-2836	385	4	rev	rev	PROPN
taxlaw-2836	385	5	.	.	PROPN
taxlaw-2836	385	6	315	315	NUM
taxlaw-2836	385	7	(	(	PUNCT
taxlaw-2836	385	8	2014	2014	NUM
taxlaw-2836	385	9	)	)	PUNCT
taxlaw-2836	385	10	;	;	PUNCT
taxlaw-2836	385	11	leslie	leslie	PROPN
taxlaw-2836	385	12	book	book	NOUN
taxlaw-2836	385	13	,	,	PUNCT
taxlaw-2836	385	14	the	the	DET
taxlaw-2836	385	15	need	need	NOUN
taxlaw-2836	385	16	to	to	PART
taxlaw-2836	385	17	increase	increase	VERB
taxlaw-2836	385	18	preparer	preparer	NOUN
taxlaw-2836	385	19	responsibility	responsibility	NOUN
taxlaw-2836	385	20	,	,	PUNCT
taxlaw-2836	385	21	visibility	visibility	NOUN
taxlaw-2836	385	22	and	and	CCONJ
taxlaw-2836	385	23	competence	competence	NOUN
taxlaw-2836	385	24	,	,	PUNCT
taxlaw-2836	385	25	in	in	ADP
taxlaw-2836	385	26	2	2	NUM
taxlaw-2836	385	27	nat’l	nat’l	NUM
taxlaw-2836	385	28	100	100	NUM
taxlaw-2836	385	29	columbia	columbia	PROPN
taxlaw-2836	385	30	journal	journal	PROPN
taxlaw-2836	385	31	of	of	ADP
taxlaw-2836	385	32	tax	tax	NOUN
taxlaw-2836	385	33	law	law	NOUN
taxlaw-2836	385	34	[	[	X
taxlaw-2836	385	35	vol.7:80	vol.7:80	NOUN
taxlaw-2836	385	36	and	and	CCONJ
taxlaw-2836	385	37	because	because	SCONJ
taxlaw-2836	385	38	there	there	PRON
taxlaw-2836	385	39	is	be	VERB
taxlaw-2836	385	40	evidence	evidence	NOUN
taxlaw-2836	385	41	that	that	SCONJ
taxlaw-2836	385	42	the	the	DET
taxlaw-2836	385	43	exempt	exempt	ADJ
taxlaw-2836	385	44	organizations	organization	NOUN
taxlaw-2836	385	45	most	most	ADV
taxlaw-2836	385	46	likely	likely	ADJ
taxlaw-2836	385	47	to	to	PART
taxlaw-2836	385	48	have	have	VERB
taxlaw-2836	385	49	the	the	DET
taxlaw-2836	385	50	resources	resource	NOUN
taxlaw-2836	385	51	to	to	PART
taxlaw-2836	385	52	engage	engage	VERB
taxlaw-2836	385	53	such	such	ADJ
taxlaw-2836	385	54	gatekeepers	gatekeeper	NOUN
taxlaw-2836	385	55	,	,	PUNCT
taxlaw-2836	385	56	such	such	ADJ
taxlaw-2836	385	57	as	as	ADP
taxlaw-2836	385	58	colleges	college	NOUN
taxlaw-2836	385	59	,	,	PUNCT
taxlaw-2836	385	60	universities	university	NOUN
taxlaw-2836	385	61	,	,	PUNCT
taxlaw-2836	385	62	and	and	CCONJ
taxlaw-2836	385	63	hospitals	hospital	NOUN
taxlaw-2836	385	64	,	,	PUNCT
taxlaw-2836	385	65	generally	generally	ADV
taxlaw-2836	385	66	have	have	AUX
taxlaw-2836	385	67	a	a	DET
taxlaw-2836	385	68	high	high	ADJ
taxlaw-2836	385	69	level	level	NOUN
taxlaw-2836	385	70	of	of	ADP
taxlaw-2836	385	71	compliance	compliance	NOUN
taxlaw-2836	385	72	with	with	ADP
taxlaw-2836	385	73	the	the	DET
taxlaw-2836	385	74	applicable	applicable	ADJ
taxlaw-2836	385	75	federal	federal	ADJ
taxlaw-2836	385	76	tax	tax	NOUN
taxlaw-2836	385	77	laws	law	NOUN
taxlaw-2836	385	78	.	.	PUNCT
taxlaw-2836	386	1	124	124	NUM
taxlaw-2836	386	2	similarly	similarly	ADV
taxlaw-2836	386	3	,	,	PUNCT
taxlaw-2836	386	4	increasing	increase	VERB
taxlaw-2836	386	5	the	the	DET
taxlaw-2836	386	6	penalties	penalty	NOUN
taxlaw-2836	386	7	for	for	ADP
taxlaw-2836	386	8	noncompliance	noncompliance	NOUN
taxlaw-2836	386	9	imposed	impose	VERB
taxlaw-2836	386	10	on	on	ADP
taxlaw-2836	386	11	the	the	DET
taxlaw-2836	386	12	organizations	organization	NOUN
taxlaw-2836	386	13	or	or	CCONJ
taxlaw-2836	386	14	their	their	PRON
taxlaw-2836	386	15	managers	manager	NOUN
taxlaw-2836	386	16	would	would	AUX
taxlaw-2836	386	17	only	only	ADV
taxlaw-2836	386	18	enhance	enhance	VERB
taxlaw-2836	386	19	compliance	compliance	NOUN
taxlaw-2836	386	20	if	if	SCONJ
taxlaw-2836	386	21	the	the	DET
taxlaw-2836	386	22	organizations	organization	NOUN
taxlaw-2836	386	23	and	and	CCONJ
taxlaw-2836	386	24	their	their	PRON
taxlaw-2836	386	25	leaders	leader	NOUN
taxlaw-2836	386	26	are	be	AUX
taxlaw-2836	386	27	aware	aware	ADJ
taxlaw-2836	386	28	of	of	ADP
taxlaw-2836	386	29	those	those	DET
taxlaw-2836	386	30	costs	cost	NOUN
taxlaw-2836	386	31	and	and	CCONJ
taxlaw-2836	386	32	believe	believe	VERB
taxlaw-2836	386	33	there	there	PRON
taxlaw-2836	386	34	is	be	VERB
taxlaw-2836	386	35	a	a	DET
taxlaw-2836	386	36	significant	significant	ADJ
taxlaw-2836	386	37	risk	risk	NOUN
taxlaw-2836	386	38	of	of	ADP
taxlaw-2836	386	39	discovery	discovery	NOUN
taxlaw-2836	386	40	of	of	ADP
taxlaw-2836	386	41	non	non	ADJ
taxlaw-2836	386	42	-	-	ADJ
taxlaw-2836	386	43	compliance.125	compliance.125	ADJ
taxlaw-2836	386	44	none	none	NOUN
taxlaw-2836	386	45	of	of	ADP
taxlaw-2836	386	46	these	these	DET
taxlaw-2836	386	47	facts	fact	NOUN
taxlaw-2836	386	48	appear	appear	VERB
taxlaw-2836	386	49	to	to	PART
taxlaw-2836	386	50	exist	exist	VERB
taxlaw-2836	386	51	with	with	ADP
taxlaw-2836	386	52	respect	respect	NOUN
taxlaw-2836	386	53	to	to	ADP
taxlaw-2836	386	54	most	most	ADV
taxlaw-2836	386	55	exempt	exempt	ADJ
taxlaw-2836	386	56	organizations	organization	NOUN
taxlaw-2836	386	57	;	;	PUNCT
taxlaw-2836	386	58	most	most	ADJ
taxlaw-2836	386	59	such	such	ADJ
taxlaw-2836	386	60	organizations	organization	NOUN
taxlaw-2836	386	61	lack	lack	VERB
taxlaw-2836	386	62	expert	expert	NOUN
taxlaw-2836	386	63	advisors	advisor	NOUN
taxlaw-2836	386	64	to	to	PART
taxlaw-2836	386	65	inform	inform	VERB
taxlaw-2836	386	66	them	they	PRON
taxlaw-2836	386	67	about	about	ADP
taxlaw-2836	386	68	potential	potential	ADJ
taxlaw-2836	386	69	penalties	penalty	NOUN
taxlaw-2836	386	70	,	,	PUNCT
taxlaw-2836	386	71	usually	usually	ADV
taxlaw-2836	386	72	because	because	SCONJ
taxlaw-2836	386	73	of	of	ADP
taxlaw-2836	386	74	resource	resource	NOUN
taxlaw-2836	386	75	constraints,126	constraints,126	NOUN
taxlaw-2836	386	76	and	and	CCONJ
taxlaw-2836	386	77	the	the	DET
taxlaw-2836	386	78	current	current	ADJ
taxlaw-2836	386	79	examination	examination	NOUN
taxlaw-2836	386	80	rate	rate	NOUN
taxlaw-2836	386	81	,	,	PUNCT
taxlaw-2836	386	82	and	and	CCONJ
taxlaw-2836	386	83	thus	thus	ADV
taxlaw-2836	386	84	the	the	DET
taxlaw-2836	386	85	risk	risk	NOUN
taxlaw-2836	386	86	of	of	ADP
taxlaw-2836	386	87	discovery	discovery	NOUN
taxlaw-2836	386	88	is	be	AUX
taxlaw-2836	386	89	—	—	PUNCT
taxlaw-2836	386	90	and	and	CCONJ
taxlaw-2836	386	91	is	be	AUX
taxlaw-2836	386	92	known	know	VERB
taxlaw-2836	386	93	to	to	PART
taxlaw-2836	386	94	be	be	AUX
taxlaw-2836	386	95	—	—	PUNCT
taxlaw-2836	386	96	very	very	ADV
taxlaw-2836	386	97	low.127	low.127	ADJ
taxlaw-2836	386	98	rewarding	reward	VERB
taxlaw-2836	386	99	whistleblowers	whistleblower	NOUN
taxlaw-2836	386	100	and	and	CCONJ
taxlaw-2836	386	101	encouraging	encourage	VERB
taxlaw-2836	386	102	private	private	ADJ
taxlaw-2836	386	103	enforcement	enforcement	NOUN
taxlaw-2836	386	104	actions	action	NOUN
taxlaw-2836	386	105	through	through	ADP
taxlaw-2836	386	106	enabling	enable	VERB
taxlaw-2836	386	107	qui	qui	X
taxlaw-2836	386	108	tam	tam	NOUN
taxlaw-2836	386	109	lawsuits	lawsuit	NOUN
taxlaw-2836	386	110	are	be	AUX
taxlaw-2836	386	111	alternative	alternative	ADJ
taxlaw-2836	386	112	methods	method	NOUN
taxlaw-2836	386	113	for	for	ADP
taxlaw-2836	386	114	enhancing	enhance	VERB
taxlaw-2836	386	115	compliance	compliance	NOUN
taxlaw-2836	386	116	with	with	ADP
taxlaw-2836	386	117	the	the	DET
taxlaw-2836	386	118	federal	federal	ADJ
taxlaw-2836	386	119	tax	tax	NOUN
taxlaw-2836	386	120	laws	law	NOUN
taxlaw-2836	386	121	without	without	ADP
taxlaw-2836	386	122	requiring	require	VERB
taxlaw-2836	386	123	increased	increase	VERB
taxlaw-2836	386	124	governmental	governmental	ADJ
taxlaw-2836	386	125	resources	resource	NOUN
taxlaw-2836	386	126	,	,	PUNCT
taxlaw-2836	386	127	since	since	SCONJ
taxlaw-2836	386	128	they	they	PRON
taxlaw-2836	386	129	enlist	enlist	VERB
taxlaw-2836	386	130	private	private	ADJ
taxlaw-2836	386	131	parties	party	NOUN
taxlaw-2836	386	132	to	to	PART
taxlaw-2836	386	133	improve	improve	VERB
taxlaw-2836	386	134	compliance	compliance	NOUN
taxlaw-2836	386	135	.	.	PUNCT
taxlaw-2836	387	1	128	128	NUM
taxlaw-2836	387	2	the	the	DET
taxlaw-2836	387	3	success	success	NOUN
taxlaw-2836	387	4	of	of	ADP
taxlaw-2836	387	5	the	the	DET
taxlaw-2836	387	6	existing	exist	VERB
taxlaw-2836	387	7	federal	federal	ADJ
taxlaw-2836	387	8	tax	tax	NOUN
taxlaw-2836	387	9	whistleblowing	whistleblowing	NOUN
taxlaw-2836	387	10	program	program	NOUN
taxlaw-2836	387	11	has	have	AUX
taxlaw-2836	387	12	been	be	AUX
taxlaw-2836	387	13	relatively	relatively	ADV
taxlaw-2836	387	14	limited	limited	ADJ
taxlaw-2836	387	15	,	,	PUNCT
taxlaw-2836	387	16	however	however	ADV
taxlaw-2836	387	17	,	,	PUNCT
taxlaw-2836	387	18	and	and	CCONJ
taxlaw-2836	387	19	has	have	AUX
taxlaw-2836	387	20	not	not	PART
taxlaw-2836	387	21	generated	generate	VERB
taxlaw-2836	387	22	much	much	ADJ
taxlaw-2836	387	23	interest	interest	NOUN
taxlaw-2836	387	24	with	with	ADP
taxlaw-2836	387	25	respect	respect	NOUN
taxlaw-2836	387	26	to	to	PART
taxlaw-2836	387	27	exempt	exempt	VERB
taxlaw-2836	387	28	organizations.129	organizations.129	PROPN
taxlaw-2836	387	29	furthermore	furthermore	ADV
taxlaw-2836	387	30	,	,	PUNCT
taxlaw-2836	387	31	rewards	reward	VERB
taxlaw-2836	387	32	for	for	ADP
taxlaw-2836	387	33	whistleblowers	whistleblower	NOUN
taxlaw-2836	387	34	(	(	PUNCT
taxlaw-2836	387	35	and	and	CCONJ
taxlaw-2836	387	36	qui	qui	X
taxlaw-2836	387	37	tam	tam	PROPN
taxlaw-2836	387	38	suit	suit	NOUN
taxlaw-2836	387	39	filers	filer	NOUN
taxlaw-2836	387	40	)	)	PUNCT
taxlaw-2836	387	41	are	be	AUX
taxlaw-2836	387	42	usually	usually	ADV
taxlaw-2836	387	43	a	a	DET
taxlaw-2836	387	44	portion	portion	NOUN
taxlaw-2836	387	45	of	of	ADP
taxlaw-2836	387	46	the	the	DET
taxlaw-2836	387	47	tax	tax	NOUN
taxlaw-2836	387	48	revenue	revenue	NOUN
taxlaw-2836	387	49	collected	collect	VERB
taxlaw-2836	387	50	as	as	ADP
taxlaw-2836	387	51	a	a	DET
taxlaw-2836	387	52	result	result	NOUN
taxlaw-2836	387	53	,	,	PUNCT
taxlaw-2836	387	54	which	which	PRON
taxlaw-2836	387	55	would	would	AUX
taxlaw-2836	387	56	not	not	PART
taxlaw-2836	387	57	be	be	AUX
taxlaw-2836	387	58	particularly	particularly	ADV
taxlaw-2836	387	59	effective	effective	ADJ
taxlaw-2836	387	60	with	with	ADP
taxlaw-2836	387	61	respect	respect	NOUN
taxlaw-2836	387	62	to	to	ADP
taxlaw-2836	387	63	exempt	exempt	ADJ
taxlaw-2836	387	64	organizations	organization	NOUN
taxlaw-2836	387	65	.	.	PUNCT
taxlaw-2836	388	1	insiders	insider	NOUN
taxlaw-2836	388	2	at	at	ADP
taxlaw-2836	388	3	charities	charity	NOUN
taxlaw-2836	388	4	and	and	CCONJ
taxlaw-2836	388	5	other	other	ADJ
taxlaw-2836	388	6	exempt	exempt	ADJ
taxlaw-2836	388	7	organizations	organization	NOUN
taxlaw-2836	388	8	may	may	AUX
taxlaw-2836	388	9	also	also	ADV
taxlaw-2836	388	10	be	be	AUX
taxlaw-2836	388	11	less	less	ADV
taxlaw-2836	388	12	inclined	inclined	ADJ
taxlaw-2836	388	13	to	to	PART
taxlaw-2836	388	14	engage	engage	VERB
taxlaw-2836	388	15	in	in	ADP
taxlaw-2836	388	16	whistleblowing	whistleblowe	VERB
taxlaw-2836	388	17	than	than	ADP
taxlaw-2836	388	18	employees	employee	NOUN
taxlaw-2836	388	19	of	of	ADP
taxlaw-2836	388	20	for	for	ADP
taxlaw-2836	388	21	-	-	PUNCT
taxlaw-2836	388	22	profit	profit	NOUN
taxlaw-2836	388	23	companies	company	NOUN
taxlaw-2836	388	24	because	because	SCONJ
taxlaw-2836	388	25	of	of	ADP
taxlaw-2836	388	26	the	the	DET
taxlaw-2836	388	27	potential	potential	ADJ
taxlaw-2836	388	28	harm	harm	NOUN
taxlaw-2836	388	29	to	to	ADP
taxlaw-2836	388	30	their	their	PRON
taxlaw-2836	388	31	organization	organization	NOUN
taxlaw-2836	388	32	’s	’s	PART
taxlaw-2836	388	33	mission	mission	NOUN
taxlaw-2836	388	34	and	and	CCONJ
taxlaw-2836	388	35	those	those	PRON
taxlaw-2836	388	36	who	who	PRON
taxlaw-2836	388	37	benefit	benefit	VERB
taxlaw-2836	388	38	from	from	ADP
taxlaw-2836	388	39	its	its	PRON
taxlaw-2836	388	40	activities	activity	NOUN
taxlaw-2836	388	41	.	.	PUNCT
taxlaw-2836	389	1	finally	finally	ADV
taxlaw-2836	389	2	,	,	PUNCT
taxlaw-2836	389	3	the	the	DET
taxlaw-2836	389	4	exempt	exempt	ADJ
taxlaw-2836	389	5	organizations	organization	NOUN
taxlaw-2836	389	6	area	area	NOUN
taxlaw-2836	389	7	may	may	AUX
taxlaw-2836	389	8	be	be	AUX
taxlaw-2836	389	9	particularly	particularly	ADV
taxlaw-2836	389	10	vulnerable	vulnerable	ADJ
taxlaw-2836	389	11	to	to	ADP
taxlaw-2836	389	12	damaging	damaging	ADJ
taxlaw-2836	389	13	harassment	harassment	NOUN
taxlaw-2836	389	14	if	if	SCONJ
taxlaw-2836	389	15	such	such	ADJ
taxlaw-2836	389	16	methods	method	NOUN
taxlaw-2836	389	17	are	be	AUX
taxlaw-2836	389	18	available	available	ADJ
taxlaw-2836	389	19	,	,	PUNCT
taxlaw-2836	389	20	given	give	VERB
taxlaw-2836	389	21	the	the	DET
taxlaw-2836	389	22	controversial	controversial	ADJ
taxlaw-2836	389	23	nature	nature	NOUN
taxlaw-2836	389	24	of	of	ADP
taxlaw-2836	389	25	some	some	DET
taxlaw-2836	389	26	exempt	exempt	ADJ
taxlaw-2836	389	27	organizations	organization	NOUN
taxlaw-2836	389	28	and	and	CCONJ
taxlaw-2836	389	29	their	their	PRON
taxlaw-2836	389	30	usually	usually	ADV
taxlaw-2836	389	31	limited	limited	ADJ
taxlaw-2836	389	32	financial	financial	ADJ
taxlaw-2836	389	33	resources	resource	NOUN
taxlaw-2836	389	34	to	to	PART
taxlaw-2836	389	35	defend	defend	VERB
taxlaw-2836	389	36	themselves	themselves	PRON
taxlaw-2836	389	37	against	against	ADP
taxlaw-2836	389	38	false	false	ADJ
taxlaw-2836	389	39	accusations	accusation	NOUN
taxlaw-2836	389	40	.	.	PUNCT
taxlaw-2836	390	1	two	two	NUM
taxlaw-2836	390	2	other	other	ADJ
taxlaw-2836	390	3	methods	method	NOUN
taxlaw-2836	390	4	that	that	PRON
taxlaw-2836	390	5	have	have	AUX
taxlaw-2836	390	6	improved	improve	VERB
taxlaw-2836	390	7	compliance	compliance	NOUN
taxlaw-2836	390	8	significantly	significantly	ADV
taxlaw-2836	390	9	,	,	PUNCT
taxlaw-2836	390	10	with	with	ADP
taxlaw-2836	390	11	respect	respect	NOUN
taxlaw-2836	390	12	to	to	ADP
taxlaw-2836	390	13	federal	federal	ADJ
taxlaw-2836	390	14	tax	tax	NOUN
taxlaw-2836	390	15	laws	law	NOUN
taxlaw-2836	390	16	,	,	PUNCT
taxlaw-2836	390	17	are	be	AUX
taxlaw-2836	390	18	generally	generally	ADV
taxlaw-2836	390	19	also	also	ADV
taxlaw-2836	390	20	a	a	DET
taxlaw-2836	390	21	poor	poor	ADJ
taxlaw-2836	390	22	fit	fit	NOUN
taxlaw-2836	390	23	for	for	ADP
taxlaw-2836	390	24	the	the	DET
taxlaw-2836	390	25	exempt	exempt	ADJ
taxlaw-2836	390	26	organizations	organization	NOUN
taxlaw-2836	390	27	area	area	NOUN
taxlaw-2836	390	28	.	.	PUNCT
taxlaw-2836	391	1	the	the	DET
taxlaw-2836	391	2	first	first	ADJ
taxlaw-2836	391	3	taxpayer	taxpayer	NOUN
taxlaw-2836	391	4	advocate	advocate	NOUN
taxlaw-2836	391	5	,	,	PUNCT
taxlaw-2836	391	6	2008	2008	NUM
taxlaw-2836	391	7	ann	ann	PROPN
taxlaw-2836	391	8	.	.	PUNCT
taxlaw-2836	391	9	rep	rep	PROPN
taxlaw-2836	391	10	.	.	PROPN
taxlaw-2836	391	11	to	to	ADP
taxlaw-2836	391	12	congress	congress	PROPN
taxlaw-2836	391	13	74	74	NUM
taxlaw-2836	391	14	(	(	PUNCT
taxlaw-2836	391	15	2009	2009	NUM
taxlaw-2836	391	16	)	)	PUNCT
taxlaw-2836	391	17	;	;	PUNCT
taxlaw-2836	391	18	reinier	reinier	PROPN
taxlaw-2836	391	19	h.	h.	PROPN
taxlaw-2836	391	20	kraakman	kraakman	PROPN
taxlaw-2836	391	21	,	,	PUNCT
taxlaw-2836	391	22	gatekeepers	gatekeeper	NOUN
taxlaw-2836	391	23	:	:	PUNCT
taxlaw-2836	391	24	the	the	DET
taxlaw-2836	391	25	anatomy	anatomy	NOUN
taxlaw-2836	391	26	of	of	ADP
taxlaw-2836	391	27	third	third	ADJ
taxlaw-2836	391	28	-	-	PUNCT
taxlaw-2836	391	29	party	party	NOUN
taxlaw-2836	391	30	enforcement	enforcement	NOUN
taxlaw-2836	391	31	strategy	strategy	NOUN
taxlaw-2836	391	32	,	,	PUNCT
taxlaw-2836	391	33	2	2	NUM
taxlaw-2836	391	34	j.l	j.l	PROPN
taxlaw-2836	391	35	.	.	PROPN
taxlaw-2836	391	36	econ	econ	PROPN
taxlaw-2836	391	37	.	.	PROPN
taxlaw-2836	391	38	&	&	CCONJ
taxlaw-2836	391	39	org	org	PROPN
taxlaw-2836	391	40	.	.	PUNCT
taxlaw-2836	392	1	53	53	NUM
taxlaw-2836	392	2	(	(	PUNCT
taxlaw-2836	392	3	1986	1986	NUM
taxlaw-2836	392	4	)	)	PUNCT
taxlaw-2836	392	5	.	.	PUNCT
taxlaw-2836	393	1	124	124	NUM
taxlaw-2836	393	2	see	see	VERB
taxlaw-2836	393	3	public	public	ADJ
taxlaw-2836	393	4	charity	charity	NOUN
taxlaw-2836	393	5	organizational	organizational	ADJ
taxlaw-2836	393	6	issues	issue	NOUN
taxlaw-2836	393	7	,	,	PUNCT
taxlaw-2836	393	8	unrelated	unrelated	ADJ
taxlaw-2836	393	9	business	business	NOUN
taxlaw-2836	393	10	income	income	NOUN
taxlaw-2836	393	11	tax	tax	NOUN
taxlaw-2836	393	12	,	,	PUNCT
taxlaw-2836	393	13	and	and	CCONJ
taxlaw-2836	393	14	the	the	DET
taxlaw-2836	393	15	revised	revise	VERB
taxlaw-2836	393	16	form	form	NOUN
taxlaw-2836	393	17	990	990	NUM
taxlaw-2836	393	18	:	:	PUNCT
taxlaw-2836	393	19	hearing	hear	VERB
taxlaw-2836	393	20	before	before	ADP
taxlaw-2836	393	21	the	the	DET
taxlaw-2836	393	22	subcomm	subcomm	NOUN
taxlaw-2836	393	23	.	.	PUNCT
taxlaw-2836	394	1	on	on	ADP
taxlaw-2836	394	2	oversight	oversight	NOUN
taxlaw-2836	394	3	of	of	ADP
taxlaw-2836	394	4	the	the	DET
taxlaw-2836	394	5	h.	h.	PROPN
taxlaw-2836	394	6	comm	comm	NOUN
taxlaw-2836	394	7	.	.	PUNCT
taxlaw-2836	395	1	on	on	ADP
taxlaw-2836	395	2	ways	way	NOUN
taxlaw-2836	395	3	and	and	CCONJ
taxlaw-2836	395	4	means	mean	NOUN
taxlaw-2836	395	5	,	,	PUNCT
taxlaw-2836	395	6	112th	112th	PROPN
taxlaw-2836	395	7	cong	cong	NOUN
taxlaw-2836	395	8	.	.	PUNCT
taxlaw-2836	396	1	46	46	NUM
taxlaw-2836	396	2	(	(	PUNCT
taxlaw-2836	396	3	2012	2012	NUM
taxlaw-2836	396	4	)	)	PUNCT
taxlaw-2836	396	5	(	(	PUNCT
taxlaw-2836	396	6	statement	statement	NOUN
taxlaw-2836	396	7	of	of	ADP
taxlaw-2836	396	8	eve	eve	PROPN
taxlaw-2836	396	9	borenstein	borenstein	NOUN
taxlaw-2836	396	10	)	)	PUNCT
taxlaw-2836	397	1	[	[	X
taxlaw-2836	397	2	hereinafter	hereinafter	NOUN
taxlaw-2836	397	3	borenstein	borenstein	NOUN
taxlaw-2836	397	4	statement	statement	NOUN
taxlaw-2836	397	5	]	]	X
taxlaw-2836	397	6	;	;	PUNCT
taxlaw-2836	397	7	supra	supra	PROPN
taxlaw-2836	397	8	notes	note	VERB
taxlaw-2836	397	9	88	88	NUM
taxlaw-2836	397	10	-	-	SYM
taxlaw-2836	397	11	90	90	NUM
taxlaw-2836	397	12	and	and	CCONJ
taxlaw-2836	397	13	accompanying	accompany	VERB
taxlaw-2836	397	14	text	text	NOUN
taxlaw-2836	397	15	.	.	PUNCT
taxlaw-2836	398	1	the	the	DET
taxlaw-2836	398	2	one	one	NUM
taxlaw-2836	398	3	possible	possible	ADJ
taxlaw-2836	398	4	significant	significant	ADJ
taxlaw-2836	398	5	exception	exception	NOUN
taxlaw-2836	398	6	is	be	AUX
taxlaw-2836	398	7	private	private	ADJ
taxlaw-2836	398	8	foundations	foundation	NOUN
taxlaw-2836	398	9	.	.	PUNCT
taxlaw-2836	399	1	see	see	VERB
taxlaw-2836	399	2	francie	francie	PROPN
taxlaw-2836	399	3	ostrower	ostrower	PROPN
taxlaw-2836	399	4	,	,	PUNCT
taxlaw-2836	399	5	the	the	DET
taxlaw-2836	399	6	role	role	NOUN
taxlaw-2836	399	7	of	of	ADP
taxlaw-2836	399	8	advisors	advisor	NOUN
taxlaw-2836	399	9	to	to	ADP
taxlaw-2836	399	10	the	the	DET
taxlaw-2836	399	11	wealthy	wealthy	ADJ
taxlaw-2836	399	12	,	,	PUNCT
taxlaw-2836	399	13	in	in	ADP
taxlaw-2836	399	14	america	america	PROPN
taxlaw-2836	399	15	’s	’s	PART
taxlaw-2836	399	16	wealthy	wealthy	ADJ
taxlaw-2836	399	17	and	and	CCONJ
taxlaw-2836	399	18	the	the	DET
taxlaw-2836	399	19	future	future	NOUN
taxlaw-2836	399	20	of	of	ADP
taxlaw-2836	399	21	foundations	foundation	NOUN
taxlaw-2836	399	22	247	247	NUM
taxlaw-2836	399	23	,	,	PUNCT
taxlaw-2836	399	24	26364	26364	NUM
taxlaw-2836	399	25	(	(	PUNCT
taxlaw-2836	399	26	teresa	teresa	PROPN
taxlaw-2836	399	27	odendahl	odendahl	VERB
taxlaw-2836	399	28	ed	ed	NOUN
taxlaw-2836	399	29	.	.	PROPN
taxlaw-2836	399	30	,	,	PUNCT
taxlaw-2836	399	31	1987	1987	NUM
taxlaw-2836	399	32	)	)	PUNCT
taxlaw-2836	399	33	;	;	PUNCT
taxlaw-2836	399	34	supra	supra	PROPN
taxlaw-2836	399	35	note	note	VERB
taxlaw-2836	399	36	93	93	NUM
taxlaw-2836	399	37	and	and	CCONJ
taxlaw-2836	399	38	accompanying	accompany	VERB
taxlaw-2836	399	39	text	text	NOUN
taxlaw-2836	399	40	.	.	PUNCT
taxlaw-2836	400	1	125	125	NUM
taxlaw-2836	400	2	see	see	VERB
taxlaw-2836	400	3	generally	generally	ADV
taxlaw-2836	400	4	michael	michael	PROPN
taxlaw-2836	400	5	g.	g.	PROPN
taxlaw-2836	400	6	allingham	allingham	PROPN
taxlaw-2836	400	7	&	&	CCONJ
taxlaw-2836	400	8	agnar	agnar	PROPN
taxlaw-2836	400	9	sandmo	sandmo	PROPN
taxlaw-2836	400	10	,	,	PUNCT
taxlaw-2836	400	11	income	income	NOUN
taxlaw-2836	400	12	tax	tax	NOUN
taxlaw-2836	400	13	evasion	evasion	NOUN
taxlaw-2836	400	14	:	:	PUNCT
taxlaw-2836	400	15	a	a	DET
taxlaw-2836	400	16	theoretical	theoretical	ADJ
taxlaw-2836	400	17	analysis	analysis	NOUN
taxlaw-2836	400	18	,	,	PUNCT
taxlaw-2836	400	19	1	1	NUM
taxlaw-2836	400	20	j.	j.	PROPN
taxlaw-2836	400	21	pub	pub	PROPN
taxlaw-2836	400	22	.	.	PUNCT
taxlaw-2836	401	1	econ	econ	PROPN
taxlaw-2836	401	2	.	.	PUNCT
taxlaw-2836	402	1	323	323	NUM
taxlaw-2836	402	2	(	(	PUNCT
taxlaw-2836	402	3	1972	1972	NUM
taxlaw-2836	402	4	)	)	PUNCT
taxlaw-2836	402	5	;	;	PUNCT
taxlaw-2836	402	6	kyle	kyle	PROPN
taxlaw-2836	402	7	d.	d.	PROPN
taxlaw-2836	402	8	logue	logue	PROPN
taxlaw-2836	402	9	&	&	CCONJ
taxlaw-2836	402	10	gustavo	gustavo	PROPN
taxlaw-2836	402	11	g.	g.	PROPN
taxlaw-2836	402	12	vettori	vettori	PROPN
taxlaw-2836	402	13	,	,	PUNCT
taxlaw-2836	402	14	narrowing	narrow	VERB
taxlaw-2836	402	15	the	the	DET
taxlaw-2836	402	16	tax	tax	NOUN
taxlaw-2836	402	17	gap	gap	NOUN
taxlaw-2836	402	18	through	through	ADP
taxlaw-2836	402	19	presumptive	presumptive	ADJ
taxlaw-2836	402	20	taxation	taxation	NOUN
taxlaw-2836	402	21	,	,	PUNCT
taxlaw-2836	402	22	2	2	NUM
taxlaw-2836	402	23	colum	colum	NOUN
taxlaw-2836	402	24	.	.	PUNCT
taxlaw-2836	403	1	j.	j.	PROPN
taxlaw-2836	403	2	tax	tax	PROPN
taxlaw-2836	403	3	l.	l.	PROPN
taxlaw-2836	403	4	100	100	NUM
taxlaw-2836	403	5	,	,	PUNCT
taxlaw-2836	403	6	120	120	NUM
taxlaw-2836	403	7	(	(	PUNCT
taxlaw-2836	403	8	2011	2011	NUM
taxlaw-2836	403	9	)	)	PUNCT
taxlaw-2836	403	10	;	;	PUNCT
taxlaw-2836	403	11	j.	j.	PROPN
taxlaw-2836	403	12	manhire	manhire	PROPN
taxlaw-2836	403	13	,	,	PUNCT
taxlaw-2836	403	14	toward	toward	ADP
taxlaw-2836	403	15	a	a	DET
taxlaw-2836	403	16	perspective	perspective	ADJ
taxlaw-2836	403	17	-	-	PUNCT
taxlaw-2836	403	18	dependent	dependent	ADJ
taxlaw-2836	403	19	theory	theory	NOUN
taxlaw-2836	403	20	of	of	ADP
taxlaw-2836	403	21	audit	audit	NOUN
taxlaw-2836	403	22	probability	probability	NOUN
taxlaw-2836	403	23	for	for	ADP
taxlaw-2836	403	24	tax	tax	NOUN
taxlaw-2836	403	25	compliance	compliance	NOUN
taxlaw-2836	403	26	models	model	NOUN
taxlaw-2836	403	27	,	,	PUNCT
taxlaw-2836	403	28	33	33	NUM
taxlaw-2836	403	29	va	va	NOUN
taxlaw-2836	403	30	.	.	PUNCT
taxlaw-2836	403	31	tax	tax	PROPN
taxlaw-2836	403	32	rev	rev	PROPN
taxlaw-2836	403	33	.	.	PROPN
taxlaw-2836	403	34	629	629	NUM
taxlaw-2836	403	35	(	(	PUNCT
taxlaw-2836	403	36	2014	2014	NUM
taxlaw-2836	403	37	)	)	PUNCT
taxlaw-2836	403	38	;	;	PUNCT
taxlaw-2836	403	39	alex	alex	PROPN
taxlaw-2836	403	40	raskolnikov	raskolnikov	PROPN
taxlaw-2836	403	41	,	,	PUNCT
taxlaw-2836	403	42	crime	crime	NOUN
taxlaw-2836	403	43	and	and	CCONJ
taxlaw-2836	403	44	punishment	punishment	NOUN
taxlaw-2836	403	45	in	in	ADP
taxlaw-2836	403	46	taxation	taxation	NOUN
taxlaw-2836	403	47	:	:	PUNCT
taxlaw-2836	403	48	deceit	deceit	NOUN
taxlaw-2836	403	49	,	,	PUNCT
taxlaw-2836	403	50	deterrence	deterrence	NOUN
taxlaw-2836	403	51	,	,	PUNCT
taxlaw-2836	403	52	and	and	CCONJ
taxlaw-2836	403	53	the	the	DET
taxlaw-2836	403	54	self	self	NOUN
taxlaw-2836	403	55	-	-	PUNCT
taxlaw-2836	403	56	adjusting	adjust	VERB
taxlaw-2836	403	57	penalty	penalty	NOUN
taxlaw-2836	403	58	,	,	PUNCT
taxlaw-2836	403	59	106	106	NUM
taxlaw-2836	403	60	colum	colum	NOUN
taxlaw-2836	403	61	.	.	PUNCT
taxlaw-2836	404	1	l.	l.	PROPN
taxlaw-2836	404	2	rev	rev	PROPN
taxlaw-2836	404	3	.	.	PROPN
taxlaw-2836	405	1	569	569	NUM
taxlaw-2836	405	2	(	(	PUNCT
taxlaw-2836	405	3	2006	2006	NUM
taxlaw-2836	405	4	)	)	PUNCT
taxlaw-2836	405	5	.	.	PUNCT
taxlaw-2836	406	1	126	126	NUM
taxlaw-2836	406	2	see	see	VERB
taxlaw-2836	406	3	borenstein	borenstein	ADJ
taxlaw-2836	406	4	statement	statement	NOUN
taxlaw-2836	406	5	,	,	PUNCT
taxlaw-2836	406	6	supra	supra	PROPN
taxlaw-2836	406	7	note	note	PROPN
taxlaw-2836	406	8	124	124	NUM
taxlaw-2836	406	9	,	,	PUNCT
taxlaw-2836	406	10	at	at	ADP
taxlaw-2836	406	11	46	46	NUM
taxlaw-2836	406	12	;	;	PUNCT
taxlaw-2836	406	13	gries	grie	NOUN
taxlaw-2836	406	14	et	et	PROPN
taxlaw-2836	406	15	al	al	PROPN
taxlaw-2836	406	16	.	.	PROPN
taxlaw-2836	406	17	,	,	PUNCT
taxlaw-2836	406	18	supra	supra	PROPN
taxlaw-2836	406	19	note	note	NOUN
taxlaw-2836	406	20	48	48	NUM
taxlaw-2836	406	21	,	,	PUNCT
taxlaw-2836	406	22	at	at	ADP
taxlaw-2836	406	23	3	3	NUM
taxlaw-2836	406	24	-	-	SYM
taxlaw-2836	406	25	4	4	NUM
taxlaw-2836	406	26	.	.	X
taxlaw-2836	406	27	127	127	NUM
taxlaw-2836	406	28	see	see	VERB
taxlaw-2836	406	29	karen	karen	PROPN
taxlaw-2836	406	30	a.	a.	PROPN
taxlaw-2836	406	31	froelich	froelich	PROPN
taxlaw-2836	406	32	&	&	CCONJ
taxlaw-2836	406	33	terry	terry	PROPN
taxlaw-2836	406	34	w.	w.	PROPN
taxlaw-2836	406	35	knoepfle	knoepfle	PROPN
taxlaw-2836	406	36	,	,	PUNCT
taxlaw-2836	406	37	internal	internal	ADJ
taxlaw-2836	406	38	revenue	revenue	NOUN
taxlaw-2836	406	39	service	service	NOUN
taxlaw-2836	406	40	990	990	NUM
taxlaw-2836	406	41	data	datum	NOUN
taxlaw-2836	406	42	:	:	PUNCT
taxlaw-2836	406	43	fact	fact	NOUN
taxlaw-2836	406	44	or	or	CCONJ
taxlaw-2836	406	45	fiction	fiction	NOUN
taxlaw-2836	406	46	?	?	PUNCT
taxlaw-2836	406	47	,	,	PUNCT
taxlaw-2836	407	1	25	25	NUM
taxlaw-2836	407	2	nonprofit	nonprofit	ADJ
taxlaw-2836	407	3	&	&	CCONJ
taxlaw-2836	407	4	voluntary	voluntary	ADJ
taxlaw-2836	407	5	sector	sector	NOUN
taxlaw-2836	407	6	q.	q.	PROPN
taxlaw-2836	407	7	40	40	NUM
taxlaw-2836	407	8	,	,	PUNCT
taxlaw-2836	407	9	49	49	NUM
taxlaw-2836	407	10	(	(	PUNCT
taxlaw-2836	407	11	1996	1996	NUM
taxlaw-2836	407	12	)	)	PUNCT
taxlaw-2836	407	13	;	;	PUNCT
taxlaw-2836	407	14	supra	supra	PROPN
taxlaw-2836	407	15	note	note	VERB
taxlaw-2836	407	16	55	55	NUM
taxlaw-2836	407	17	and	and	CCONJ
taxlaw-2836	407	18	accompanying	accompany	VERB
taxlaw-2836	407	19	text	text	NOUN
taxlaw-2836	407	20	.	.	PUNCT
taxlaw-2836	408	1	128	128	NUM
taxlaw-2836	408	2	dennis	dennis	PROPN
taxlaw-2836	408	3	j.	j.	PROPN
taxlaw-2836	408	4	ventry	ventry	PROPN
taxlaw-2836	408	5	,	,	PUNCT
taxlaw-2836	408	6	jr	jr	PROPN
taxlaw-2836	408	7	.	.	PROPN
taxlaw-2836	408	8	,	,	PUNCT
taxlaw-2836	408	9	whistleblowers	whistleblower	NOUN
taxlaw-2836	408	10	and	and	CCONJ
taxlaw-2836	408	11	qui	qui	X
taxlaw-2836	408	12	tam	tam	X
taxlaw-2836	408	13	for	for	ADP
taxlaw-2836	408	14	tax	tax	NOUN
taxlaw-2836	408	15	,	,	PUNCT
taxlaw-2836	408	16	61	61	NUM
taxlaw-2836	408	17	tax	tax	NOUN
taxlaw-2836	408	18	law	law	NOUN
taxlaw-2836	408	19	.	.	PUNCT
taxlaw-2836	409	1	357	357	NUM
taxlaw-2836	409	2	,	,	PUNCT
taxlaw-2836	409	3	377	377	NUM
taxlaw-2836	409	4	-	-	SYM
taxlaw-2836	409	5	79	79	NUM
taxlaw-2836	409	6	(	(	PUNCT
taxlaw-2836	409	7	2008	2008	NUM
taxlaw-2836	409	8	)	)	PUNCT
taxlaw-2836	409	9	;	;	PUNCT
taxlaw-2836	410	1	franziska	franziska	PROPN
taxlaw-2836	410	2	hertel	hertel	PROPN
taxlaw-2836	410	3	,	,	PUNCT
taxlaw-2836	410	4	note	note	NOUN
taxlaw-2836	410	5	,	,	PUNCT
taxlaw-2836	410	6	qui	qui	X
taxlaw-2836	410	7	tam	tam	X
taxlaw-2836	410	8	for	for	ADP
taxlaw-2836	410	9	tax	tax	NOUN
taxlaw-2836	410	10	?	?	PUNCT
taxlaw-2836	410	11	:	:	PUNCT
taxlaw-2836	410	12	lessons	lesson	NOUN
taxlaw-2836	410	13	from	from	ADP
taxlaw-2836	410	14	the	the	DET
taxlaw-2836	410	15	states	state	NOUN
taxlaw-2836	410	16	,	,	PUNCT
taxlaw-2836	410	17	113	113	NUM
taxlaw-2836	410	18	colum	colum	NOUN
taxlaw-2836	410	19	.	.	PUNCT
taxlaw-2836	411	1	l.	l.	PROPN
taxlaw-2836	411	2	rev	rev	PROPN
taxlaw-2836	411	3	.	.	PROPN
taxlaw-2836	411	4	1897	1897	NUM
taxlaw-2836	411	5	,	,	PUNCT
taxlaw-2836	411	6	1922	1922	NUM
taxlaw-2836	411	7	-	-	SYM
taxlaw-2836	411	8	23	23	NUM
taxlaw-2836	411	9	(	(	PUNCT
taxlaw-2836	411	10	2013	2013	NUM
taxlaw-2836	411	11	)	)	PUNCT
taxlaw-2836	411	12	.	.	PUNCT
taxlaw-2836	412	1	see	see	VERB
taxlaw-2836	412	2	generally	generally	ADV
taxlaw-2836	412	3	kneave	kneave	PROPN
taxlaw-2836	412	4	riggall	riggall	NOUN
taxlaw-2836	412	5	,	,	PUNCT
taxlaw-2836	412	6	should	should	AUX
taxlaw-2836	412	7	tax	tax	VERB
taxlaw-2836	412	8	informants	informant	NOUN
taxlaw-2836	412	9	be	be	AUX
taxlaw-2836	412	10	paid	pay	VERB
taxlaw-2836	412	11	?	?	PUNCT
taxlaw-2836	413	1	the	the	DET
taxlaw-2836	413	2	law	law	NOUN
taxlaw-2836	413	3	and	and	CCONJ
taxlaw-2836	413	4	economics	economic	NOUN
taxlaw-2836	413	5	of	of	ADP
taxlaw-2836	413	6	a	a	DET
taxlaw-2836	413	7	government	government	NOUN
taxlaw-2836	413	8	monopsony	monopsony	NOUN
taxlaw-2836	413	9	,	,	PUNCT
taxlaw-2836	413	10	28	28	NUM
taxlaw-2836	413	11	va	va	X
taxlaw-2836	413	12	.	.	PUNCT
taxlaw-2836	413	13	tax	tax	PROPN
taxlaw-2836	413	14	rev	rev	PROPN
taxlaw-2836	413	15	.	.	PROPN
taxlaw-2836	413	16	237	237	NUM
taxlaw-2836	413	17	(	(	PUNCT
taxlaw-2836	413	18	2008	2008	NUM
taxlaw-2836	413	19	)	)	PUNCT
taxlaw-2836	413	20	.	.	PUNCT
taxlaw-2836	414	1	129	129	NUM
taxlaw-2836	414	2	see	see	VERB
taxlaw-2836	414	3	irs	irs	PROPN
taxlaw-2836	414	4	,	,	PUNCT
taxlaw-2836	414	5	whistleblower	whistleblower	NOUN
taxlaw-2836	414	6	program	program	NOUN
taxlaw-2836	414	7	(	(	PUNCT
taxlaw-2836	414	8	internal	internal	ADJ
taxlaw-2836	414	9	revenue	revenue	NOUN
taxlaw-2836	414	10	code	code	NOUN
taxlaw-2836	414	11	section	section	NOUN
taxlaw-2836	414	12	7623	7623	NUM
taxlaw-2836	414	13	)	)	PUNCT
taxlaw-2836	414	14	fiscal	fiscal	ADJ
taxlaw-2836	414	15	year	year	NOUN
taxlaw-2836	414	16	2014	2014	NUM
taxlaw-2836	414	17	rep	rep	PROPN
taxlaw-2836	414	18	.	.	PROPN
taxlaw-2836	414	19	to	to	ADP
taxlaw-2836	414	20	congress	congress	PROPN
taxlaw-2836	414	21	13	13	NUM
taxlaw-2836	414	22	-	-	SYM
taxlaw-2836	414	23	14	14	NUM
taxlaw-2836	414	24	(	(	PUNCT
taxlaw-2836	414	25	2015	2015	NUM
taxlaw-2836	414	26	)	)	PUNCT
taxlaw-2836	414	27	,	,	PUNCT
taxlaw-2836	414	28	http://www.irs.gov/pub/whistleblower/wb_annual_report_fy_14	http://www.irs.gov/pub/whistleblower/wb_annual_report_fy_14	NOUN
taxlaw-2836	414	29	_	_	PUNCT
taxlaw-2836	414	30	final_signature_june_11	final_signature_june_11	VERB
taxlaw-2836	414	31	-	-	PUNCT
taxlaw-2836	414	32	signed%20corrected.pdf	signed%20corrected.pdf	NOUN
taxlaw-2836	415	1	[	[	X
taxlaw-2836	415	2	http://perma.cc/4649-z8p2	http://perma.cc/4649-z8p2	X
taxlaw-2836	415	3	]	]	PUNCT
taxlaw-2836	415	4	;	;	PUNCT
taxlaw-2836	415	5	karie	karie	PROPN
taxlaw-2836	415	6	davis	davis	PROPN
taxlaw-2836	415	7	-	-	PUNCT
taxlaw-2836	415	8	nozemack	nozemack	PROPN
taxlaw-2836	415	9	&	&	CCONJ
taxlaw-2836	415	10	sarah	sarah	PROPN
taxlaw-2836	415	11	webber	webber	PROPN
taxlaw-2836	415	12	,	,	PUNCT
taxlaw-2836	415	13	paying	pay	VERB
taxlaw-2836	415	14	the	the	DET
taxlaw-2836	415	15	irs	irs	PROPN
taxlaw-2836	415	16	whistleblower	whistleblower	NOUN
taxlaw-2836	415	17	:	:	PUNCT
taxlaw-2836	415	18	a	a	DET
taxlaw-2836	415	19	critical	critical	ADJ
taxlaw-2836	415	20	analysis	analysis	NOUN
taxlaw-2836	415	21	of	of	ADP
taxlaw-2836	415	22	collected	collect	VERB
taxlaw-2836	415	23	proceeds	proceed	NOUN
taxlaw-2836	415	24	,	,	PUNCT
taxlaw-2836	415	25	32	32	NUM
taxlaw-2836	415	26	va	va	NOUN
taxlaw-2836	415	27	.	.	PUNCT
taxlaw-2836	416	1	tax	tax	PROPN
taxlaw-2836	416	2	rev	rev	PROPN
taxlaw-2836	416	3	.	.	PROPN
taxlaw-2836	416	4	77	77	NUM
taxlaw-2836	416	5	,	,	PUNCT
taxlaw-2836	416	6	89	89	NUM
taxlaw-2836	416	7	(	(	PUNCT
taxlaw-2836	416	8	2012	2012	NUM
taxlaw-2836	416	9	)	)	PUNCT
taxlaw-2836	416	10	.	.	PUNCT
taxlaw-2836	417	1	2016	2016	NUM
taxlaw-2836	417	2	]	]	PUNCT
taxlaw-2836	417	3	“	"	PUNCT
taxlaw-2836	417	4	the	the	DET
taxlaw-2836	417	5	better	well	ADJ
taxlaw-2836	417	6	part	part	NOUN
taxlaw-2836	417	7	of	of	ADP
taxlaw-2836	417	8	valour	valour	NOUN
taxlaw-2836	417	9	is	be	AUX
taxlaw-2836	417	10	discretion	discretion	NOUN
taxlaw-2836	417	11	”	"	PUNCT
taxlaw-2836	417	12	101	101	NUM
taxlaw-2836	417	13	is	be	AUX
taxlaw-2836	417	14	the	the	DET
taxlaw-2836	417	15	highly	highly	ADV
taxlaw-2836	417	16	successful	successful	ADJ
taxlaw-2836	417	17	introduction	introduction	NOUN
taxlaw-2836	417	18	of	of	ADP
taxlaw-2836	417	19	third	third	ADJ
taxlaw-2836	417	20	-	-	PUNCT
taxlaw-2836	417	21	party	party	NOUN
taxlaw-2836	417	22	information	information	NOUN
taxlaw-2836	417	23	reporting	reporting	NOUN
taxlaw-2836	417	24	(	(	PUNCT
taxlaw-2836	417	25	e.g.	e.g.	ADV
taxlaw-2836	417	26	,	,	PUNCT
taxlaw-2836	417	27	the	the	DET
taxlaw-2836	417	28	wellknown	wellknown	ADJ
taxlaw-2836	417	29	form	form	NOUN
taxlaw-2836	417	30	w-2).130	w-2).130	PROPN
taxlaw-2836	417	31	in	in	ADP
taxlaw-2836	417	32	the	the	DET
taxlaw-2836	417	33	exempt	exempt	ADJ
taxlaw-2836	417	34	organizations	organization	NOUN
taxlaw-2836	417	35	area	area	NOUN
taxlaw-2836	417	36	,	,	PUNCT
taxlaw-2836	417	37	there	there	PRON
taxlaw-2836	417	38	is	be	VERB
taxlaw-2836	417	39	no	no	DET
taxlaw-2836	417	40	obvious	obvious	ADJ
taxlaw-2836	417	41	third	third	ADJ
taxlaw-2836	417	42	party	party	NOUN
taxlaw-2836	417	43	to	to	PART
taxlaw-2836	417	44	provide	provide	VERB
taxlaw-2836	417	45	information	information	NOUN
taxlaw-2836	417	46	relating	relate	VERB
taxlaw-2836	417	47	to	to	ADP
taxlaw-2836	417	48	compliance	compliance	NOUN
taxlaw-2836	417	49	,	,	PUNCT
taxlaw-2836	417	50	nor	nor	CCONJ
taxlaw-2836	417	51	is	be	AUX
taxlaw-2836	417	52	it	it	PRON
taxlaw-2836	417	53	clear	clear	ADJ
taxlaw-2836	417	54	what	what	PRON
taxlaw-2836	417	55	information	information	NOUN
taxlaw-2836	417	56	could	could	AUX
taxlaw-2836	417	57	be	be	AUX
taxlaw-2836	417	58	reported	report	VERB
taxlaw-2836	417	59	that	that	PRON
taxlaw-2836	417	60	would	would	AUX
taxlaw-2836	417	61	be	be	AUX
taxlaw-2836	417	62	particularly	particularly	ADV
taxlaw-2836	417	63	useful	useful	ADJ
taxlaw-2836	417	64	to	to	ADP
taxlaw-2836	417	65	the	the	DET
taxlaw-2836	417	66	irs.131	irs.131	NOUN
taxlaw-2836	417	67	the	the	DET
taxlaw-2836	417	68	other	other	ADJ
taxlaw-2836	417	69	such	such	ADJ
taxlaw-2836	417	70	method	method	NOUN
taxlaw-2836	417	71	is	be	AUX
taxlaw-2836	417	72	the	the	DET
taxlaw-2836	417	73	withholding	withholding	NOUN
taxlaw-2836	417	74	of	of	ADP
taxlaw-2836	417	75	taxes	taxis	NOUN
taxlaw-2836	417	76	owed	owe	VERB
taxlaw-2836	417	77	by	by	ADP
taxlaw-2836	417	78	the	the	DET
taxlaw-2836	417	79	source	source	NOUN
taxlaw-2836	417	80	of	of	ADP
taxlaw-2836	417	81	the	the	DET
taxlaw-2836	417	82	taxable	taxable	ADJ
taxlaw-2836	417	83	income.132	income.132	NOUN
taxlaw-2836	417	84	however	however	ADV
taxlaw-2836	417	85	,	,	PUNCT
taxlaw-2836	417	86	for	for	ADP
taxlaw-2836	417	87	exempt	exempt	ADJ
taxlaw-2836	417	88	organizations	organization	NOUN
taxlaw-2836	417	89	,	,	PUNCT
taxlaw-2836	417	90	there	there	ADV
taxlaw-2836	417	91	(	(	PUNCT
taxlaw-2836	417	92	usually	usually	ADV
taxlaw-2836	417	93	)	)	PUNCT
taxlaw-2836	417	94	is	be	AUX
taxlaw-2836	417	95	no	no	DET
taxlaw-2836	417	96	tax	tax	NOUN
taxlaw-2836	417	97	to	to	PART
taxlaw-2836	417	98	withhold	withhold	VERB
taxlaw-2836	417	99	in	in	ADP
taxlaw-2836	417	100	the	the	DET
taxlaw-2836	417	101	first	first	ADJ
taxlaw-2836	417	102	place	place	NOUN
taxlaw-2836	417	103	.	.	PUNCT
taxlaw-2836	418	1	beyond	beyond	ADP
taxlaw-2836	418	2	these	these	DET
taxlaw-2836	418	3	specific	specific	ADJ
taxlaw-2836	418	4	process	process	NOUN
taxlaw-2836	418	5	-	-	PUNCT
taxlaw-2836	418	6	oriented	orient	VERB
taxlaw-2836	418	7	methods	method	NOUN
taxlaw-2836	418	8	,	,	PUNCT
taxlaw-2836	418	9	a	a	DET
taxlaw-2836	418	10	significant	significant	ADJ
taxlaw-2836	418	11	portion	portion	NOUN
taxlaw-2836	418	12	of	of	ADP
taxlaw-2836	418	13	recent	recent	ADJ
taxlaw-2836	418	14	compliance	compliance	NOUN
taxlaw-2836	418	15	literature	literature	NOUN
taxlaw-2836	418	16	discusses	discuss	VERB
taxlaw-2836	418	17	methods	method	NOUN
taxlaw-2836	418	18	for	for	ADP
taxlaw-2836	418	19	shifting	shift	VERB
taxlaw-2836	418	20	the	the	DET
taxlaw-2836	418	21	attitudes	attitude	NOUN
taxlaw-2836	418	22	of	of	ADP
taxlaw-2836	418	23	taxpayers	taxpayer	NOUN
taxlaw-2836	418	24	from	from	ADP
taxlaw-2836	418	25	the	the	DET
taxlaw-2836	418	26	apparently	apparently	ADV
taxlaw-2836	418	27	dominant	dominant	ADJ
taxlaw-2836	418	28	norm	norm	NOUN
taxlaw-2836	418	29	of	of	ADP
taxlaw-2836	418	30	noncompliance	noncompliance	NOUN
taxlaw-2836	418	31	with	with	ADP
taxlaw-2836	418	32	the	the	DET
taxlaw-2836	418	33	applicable	applicable	ADJ
taxlaw-2836	418	34	tax	tax	NOUN
taxlaw-2836	418	35	laws	law	NOUN
taxlaw-2836	418	36	,	,	PUNCT
taxlaw-2836	418	37	generally	generally	ADV
taxlaw-2836	418	38	through	through	ADP
taxlaw-2836	418	39	a	a	DET
taxlaw-2836	418	40	“	"	PUNCT
taxlaw-2836	418	41	responsive	responsive	ADJ
taxlaw-2836	418	42	regulation	regulation	NOUN
taxlaw-2836	418	43	”	"	PUNCT
taxlaw-2836	418	44	approach	approach	NOUN
taxlaw-2836	418	45	.	.	PUNCT
taxlaw-2836	419	1	133	133	NUM
taxlaw-2836	419	2	this	this	DET
taxlaw-2836	419	3	approach	approach	NOUN
taxlaw-2836	419	4	includes	include	VERB
taxlaw-2836	419	5	cooperative	cooperative	ADJ
taxlaw-2836	419	6	compliance	compliance	NOUN
taxlaw-2836	419	7	efforts	effort	NOUN
taxlaw-2836	419	8	that	that	PRON
taxlaw-2836	419	9	seek	seek	VERB
taxlaw-2836	419	10	to	to	PART
taxlaw-2836	419	11	resolve	resolve	VERB
taxlaw-2836	419	12	potential	potential	ADJ
taxlaw-2836	419	13	irs	irs	PROPN
taxlaw-2836	419	14	-	-	PUNCT
taxlaw-2836	419	15	taxpayer	taxpayer	NOUN
taxlaw-2836	419	16	disputes	dispute	NOUN
taxlaw-2836	419	17	in	in	ADP
taxlaw-2836	419	18	a	a	DET
taxlaw-2836	419	19	more	more	ADV
taxlaw-2836	419	20	cooperative	cooperative	ADJ
taxlaw-2836	419	21	and	and	CCONJ
taxlaw-2836	419	22	efficient	efficient	ADJ
taxlaw-2836	419	23	manner.134	manner.134	ADJ
taxlaw-2836	419	24	existing	exist	VERB
taxlaw-2836	419	25	,	,	PUNCT
taxlaw-2836	419	26	albeit	albeit	SCONJ
taxlaw-2836	419	27	limited	limited	ADJ
taxlaw-2836	419	28	,	,	PUNCT
taxlaw-2836	419	29	evidence	evidence	NOUN
taxlaw-2836	419	30	indicates	indicate	VERB
taxlaw-2836	419	31	that	that	SCONJ
taxlaw-2836	419	32	most	most	ADV
taxlaw-2836	419	33	exempt	exempt	ADJ
taxlaw-2836	419	34	organizations	organization	NOUN
taxlaw-2836	419	35	and	and	CCONJ
taxlaw-2836	419	36	particularly	particularly	ADV
taxlaw-2836	419	37	the	the	DET
taxlaw-2836	419	38	largest	large	ADJ
taxlaw-2836	419	39	grouping	grouping	NOUN
taxlaw-2836	419	40	of	of	ADP
taxlaw-2836	419	41	them	they	PRON
taxlaw-2836	419	42	(	(	PUNCT
taxlaw-2836	419	43	charities	charity	NOUN
taxlaw-2836	419	44	)	)	PUNCT
taxlaw-2836	419	45	already	already	ADV
taxlaw-2836	419	46	have	have	VERB
taxlaw-2836	419	47	a	a	DET
taxlaw-2836	419	48	strong	strong	ADJ
taxlaw-2836	419	49	pro	pro	ADJ
taxlaw-2836	419	50	-	-	ADJ
taxlaw-2836	419	51	compliance	compliance	ADJ
taxlaw-2836	419	52	bias	bias	NOUN
taxlaw-2836	419	53	,	,	PUNCT
taxlaw-2836	419	54	however.135	however.135	NOUN
taxlaw-2836	419	55	there	there	PRON
taxlaw-2836	419	56	is	be	VERB
taxlaw-2836	419	57	therefore	therefore	ADV
taxlaw-2836	419	58	probably	probably	ADV
taxlaw-2836	419	59	little	little	ADJ
taxlaw-2836	419	60	room	room	NOUN
taxlaw-2836	419	61	to	to	PART
taxlaw-2836	419	62	strengthen	strengthen	VERB
taxlaw-2836	419	63	pro	pro	ADJ
taxlaw-2836	419	64	-	-	ADJ
taxlaw-2836	419	65	compliance	compliance	ADJ
taxlaw-2836	419	66	norms	norm	NOUN
taxlaw-2836	419	67	among	among	ADP
taxlaw-2836	419	68	such	such	ADJ
taxlaw-2836	419	69	organizations	organization	NOUN
taxlaw-2836	419	70	generally	generally	ADV
taxlaw-2836	419	71	,	,	PUNCT
taxlaw-2836	419	72	and	and	CCONJ
taxlaw-2836	419	73	probably	probably	ADV
taxlaw-2836	419	74	not	not	PART
taxlaw-2836	419	75	much	much	ADJ
taxlaw-2836	419	76	to	to	PART
taxlaw-2836	419	77	be	be	AUX
taxlaw-2836	419	78	gained	gain	VERB
taxlaw-2836	419	79	from	from	ADP
taxlaw-2836	419	80	cooperative	cooperative	ADJ
taxlaw-2836	419	81	compliance	compliance	NOUN
taxlaw-2836	419	82	programs	program	NOUN
taxlaw-2836	419	83	or	or	CCONJ
taxlaw-2836	419	84	similar	similar	ADJ
taxlaw-2836	419	85	techniques.136	techniques.136	NOUN
taxlaw-2836	419	86	finally	finally	ADV
taxlaw-2836	419	87	,	,	PUNCT
taxlaw-2836	419	88	some	some	PRON
taxlaw-2836	419	89	of	of	ADP
taxlaw-2836	419	90	the	the	DET
taxlaw-2836	419	91	other	other	ADJ
taxlaw-2836	419	92	common	common	ADJ
taxlaw-2836	419	93	methods	method	NOUN
taxlaw-2836	419	94	proposed	propose	VERB
taxlaw-2836	419	95	for	for	ADP
taxlaw-2836	419	96	improving	improve	VERB
taxlaw-2836	419	97	compliance	compliance	NOUN
taxlaw-2836	419	98	with	with	ADP
taxlaw-2836	419	99	the	the	DET
taxlaw-2836	419	100	federal	federal	ADJ
taxlaw-2836	419	101	tax	tax	NOUN
taxlaw-2836	419	102	laws	law	NOUN
taxlaw-2836	419	103	would	would	AUX
taxlaw-2836	419	104	require	require	VERB
taxlaw-2836	419	105	the	the	DET
taxlaw-2836	419	106	irs	irs	PROPN
taxlaw-2836	419	107	to	to	PART
taxlaw-2836	419	108	have	have	VERB
taxlaw-2836	419	109	significantly	significantly	ADV
taxlaw-2836	419	110	more	more	ADJ
taxlaw-2836	419	111	resources	resource	NOUN
taxlaw-2836	419	112	,	,	PUNCT
taxlaw-2836	419	113	which	which	PRON
taxlaw-2836	419	114	is	be	AUX
taxlaw-2836	419	115	not	not	PART
taxlaw-2836	419	116	a	a	DET
taxlaw-2836	419	117	realistic	realistic	ADJ
taxlaw-2836	419	118	possibility	possibility	NOUN
taxlaw-2836	419	119	in	in	ADP
taxlaw-2836	419	120	the	the	DET
taxlaw-2836	419	121	foreseeable	foreseeable	ADJ
taxlaw-2836	419	122	future	future	NOUN
taxlaw-2836	419	123	for	for	ADP
taxlaw-2836	419	124	the	the	DET
taxlaw-2836	419	125	reasons	reason	NOUN
taxlaw-2836	419	126	already	already	ADV
taxlaw-2836	419	127	discussed.137	discussed.137	VERB
taxlaw-2836	419	128	for	for	ADP
taxlaw-2836	419	129	example	example	NOUN
taxlaw-2836	419	130	,	,	PUNCT
taxlaw-2836	419	131	more	more	ADJ
taxlaw-2836	419	132	resources	resource	NOUN
taxlaw-2836	419	133	would	would	AUX
taxlaw-2836	419	134	be	be	AUX
taxlaw-2836	419	135	required	require	VERB
taxlaw-2836	419	136	to	to	PART
taxlaw-2836	419	137	significantly	significantly	ADV
taxlaw-2836	419	138	increase	increase	VERB
taxlaw-2836	419	139	guidance	guidance	NOUN
taxlaw-2836	419	140	and	and	CCONJ
taxlaw-2836	419	141	other	other	ADJ
taxlaw-2836	419	142	educational	educational	ADJ
taxlaw-2836	419	143	materials	material	NOUN
taxlaw-2836	419	144	given	give	VERB
taxlaw-2836	419	145	the	the	DET
taxlaw-2836	419	146	irs	irs	PROPN
taxlaw-2836	419	147	-	-	PUNCT
taxlaw-2836	419	148	wide	wide	ADJ
taxlaw-2836	419	149	decline	decline	NOUN
taxlaw-2836	419	150	in	in	ADP
taxlaw-2836	419	151	guidance	guidance	NOUN
taxlaw-2836	419	152	over	over	ADP
taxlaw-2836	419	153	the	the	DET
taxlaw-2836	419	154	past	past	ADJ
taxlaw-2836	419	155	several	several	ADJ
taxlaw-2836	419	156	decades	decade	NOUN
taxlaw-2836	419	157	.	.	PUNCT
taxlaw-2836	420	1	138	138	NUM
taxlaw-2836	420	2	the	the	DET
taxlaw-2836	420	3	same	same	ADJ
taxlaw-2836	420	4	obstacle	obstacle	NOUN
taxlaw-2836	420	5	would	would	AUX
taxlaw-2836	420	6	apply	apply	VERB
taxlaw-2836	420	7	to	to	ADP
taxlaw-2836	420	8	simply	simply	ADV
taxlaw-2836	420	9	increasing	increase	VERB
taxlaw-2836	420	10	the	the	DET
taxlaw-2836	420	11	number	number	NOUN
taxlaw-2836	420	12	of	of	ADP
taxlaw-2836	420	13	examinations	examination	NOUN
taxlaw-2836	420	14	(	(	PUNCT
taxlaw-2836	420	15	as	as	SCONJ
taxlaw-2836	420	16	opposed	oppose	VERB
taxlaw-2836	420	17	to	to	ADP
taxlaw-2836	420	18	changing	change	VERB
taxlaw-2836	420	19	examination	examination	NOUN
taxlaw-2836	420	20	methods	method	NOUN
taxlaw-2836	420	21	to	to	PART
taxlaw-2836	420	22	do	do	VERB
taxlaw-2836	420	23	more	more	ADJ
taxlaw-2836	420	24	with	with	ADP
taxlaw-2836	420	25	less	less	ADJ
taxlaw-2836	420	26	,	,	PUNCT
taxlaw-2836	420	27	discussed	discuss	VERB
taxlaw-2836	420	28	below	below	ADV
taxlaw-2836	420	29	)	)	PUNCT
taxlaw-2836	420	30	.	.	PUNCT
taxlaw-2836	421	1	finally	finally	ADV
taxlaw-2836	421	2	,	,	PUNCT
taxlaw-2836	421	3	significantly	significantly	ADV
taxlaw-2836	421	4	improving	improve	VERB
taxlaw-2836	421	5	the	the	DET
taxlaw-2836	421	6	technology	technology	NOUN
taxlaw-2836	421	7	used	use	VERB
taxlaw-2836	421	8	by	by	ADP
taxlaw-2836	421	9	the	the	DET
taxlaw-2836	421	10	irs	irs	PROPN
taxlaw-2836	421	11	would	would	AUX
taxlaw-2836	421	12	also	also	ADV
taxlaw-2836	421	13	require	require	VERB
taxlaw-2836	421	14	substantial	substantial	ADJ
taxlaw-2836	421	15	additional	additional	ADJ
taxlaw-2836	421	16	resources	resource	NOUN
taxlaw-2836	421	17	.	.	PUNCT
taxlaw-2836	422	1	indeed	indeed	ADV
taxlaw-2836	422	2	,	,	PUNCT
taxlaw-2836	422	3	the	the	DET
taxlaw-2836	422	4	treasury	treasury	PROPN
taxlaw-2836	422	5	department	department	PROPN
taxlaw-2836	422	6	has	have	AUX
taxlaw-2836	422	7	identified	identify	VERB
taxlaw-2836	422	8	all	all	DET
taxlaw-2836	422	9	three	three	NUM
taxlaw-2836	422	10	of	of	ADP
taxlaw-2836	422	11	these	these	DET
taxlaw-2836	422	12	areas	area	NOUN
taxlaw-2836	422	13	as	as	ADP
taxlaw-2836	422	14	priorities	priority	NOUN
taxlaw-2836	422	15	for	for	ADP
taxlaw-2836	422	16	the	the	DET
taxlaw-2836	422	17	irs	irs	PROPN
taxlaw-2836	422	18	,	,	PUNCT
taxlaw-2836	422	19	but	but	CCONJ
taxlaw-2836	422	20	the	the	DET
taxlaw-2836	422	21	irs	irs	PROPN
taxlaw-2836	422	22	has	have	AUX
taxlaw-2836	422	23	made	make	VERB
taxlaw-2836	422	24	little	little	ADJ
taxlaw-2836	422	25	progress	progress	NOUN
taxlaw-2836	422	26	with	with	ADP
taxlaw-2836	422	27	respect	respect	NOUN
taxlaw-2836	422	28	to	to	ADP
taxlaw-2836	422	29	them	they	PRON
taxlaw-2836	422	30	precisely	precisely	ADV
taxlaw-2836	422	31	because	because	SCONJ
taxlaw-2836	422	32	of	of	ADP
taxlaw-2836	422	33	its	its	PRON
taxlaw-2836	422	34	shrinking	shrink	VERB
taxlaw-2836	422	35	budget.139	budget.139	ADJ
taxlaw-2836	422	36	130	130	NUM
taxlaw-2836	422	37	see	see	VERB
taxlaw-2836	422	38	forman	forman	PROPN
taxlaw-2836	422	39	&	&	CCONJ
taxlaw-2836	422	40	mann	mann	PROPN
taxlaw-2836	422	41	,	,	PUNCT
taxlaw-2836	422	42	supra	supra	PROPN
taxlaw-2836	422	43	note	note	NOUN
taxlaw-2836	422	44	115	115	NUM
taxlaw-2836	422	45	,	,	PUNCT
taxlaw-2836	422	46	at	at	ADP
taxlaw-2836	422	47	22	22	NUM
taxlaw-2836	422	48	-	-	SYM
taxlaw-2836	422	49	23	23	NUM
taxlaw-2836	422	50	;	;	PUNCT
taxlaw-2836	422	51	leandra	leandra	PROPN
taxlaw-2836	422	52	lederman	lederman	PROPN
taxlaw-2836	422	53	,	,	PUNCT
taxlaw-2836	422	54	statutory	statutory	ADJ
taxlaw-2836	422	55	speed	speed	NOUN
taxlaw-2836	422	56	bumps	bump	NOUN
taxlaw-2836	422	57	:	:	PUNCT
taxlaw-2836	422	58	the	the	DET
taxlaw-2836	422	59	roles	role	NOUN
taxlaw-2836	422	60	third	third	ADJ
taxlaw-2836	422	61	parties	party	NOUN
taxlaw-2836	422	62	play	play	VERB
taxlaw-2836	422	63	in	in	ADP
taxlaw-2836	422	64	tax	tax	NOUN
taxlaw-2836	422	65	compliance	compliance	NOUN
taxlaw-2836	422	66	,	,	PUNCT
taxlaw-2836	422	67	60	60	NUM
taxlaw-2836	422	68	stanford	stanford	PROPN
taxlaw-2836	422	69	l.	l.	PROPN
taxlaw-2836	422	70	rev	rev	PROPN
taxlaw-2836	422	71	.	.	PROPN
taxlaw-2836	422	72	695	695	NUM
taxlaw-2836	422	73	,	,	PUNCT
taxlaw-2836	422	74	698	698	NUM
taxlaw-2836	422	75	(	(	PUNCT
taxlaw-2836	422	76	2007	2007	NUM
taxlaw-2836	422	77	)	)	PUNCT
taxlaw-2836	422	78	.	.	PUNCT
taxlaw-2836	423	1	131	131	NUM
taxlaw-2836	423	2	see	see	VERB
taxlaw-2836	423	3	leandra	leandra	PROPN
taxlaw-2836	423	4	lederman	lederman	PROPN
taxlaw-2836	423	5	,	,	PUNCT
taxlaw-2836	423	6	reducing	reduce	VERB
taxlaw-2836	423	7	information	information	NOUN
taxlaw-2836	423	8	gaps	gap	NOUN
taxlaw-2836	423	9	to	to	PART
taxlaw-2836	423	10	reduce	reduce	VERB
taxlaw-2836	423	11	the	the	DET
taxlaw-2836	423	12	tax	tax	NOUN
taxlaw-2836	423	13	gap	gap	NOUN
taxlaw-2836	423	14	:	:	PUNCT
taxlaw-2836	423	15	when	when	SCONJ
taxlaw-2836	423	16	is	be	AUX
taxlaw-2836	423	17	information	information	NOUN
taxlaw-2836	423	18	reporting	reporting	NOUN
taxlaw-2836	423	19	warranted	warrant	VERB
taxlaw-2836	423	20	?	?	PUNCT
taxlaw-2836	423	21	,	,	PUNCT
taxlaw-2836	423	22	78	78	NUM
taxlaw-2836	423	23	fordham	fordham	PROPN
taxlaw-2836	423	24	l.	l.	PROPN
taxlaw-2836	423	25	rev	rev	PROPN
taxlaw-2836	423	26	.	.	PROPN
taxlaw-2836	423	27	1733	1733	NUM
taxlaw-2836	423	28	,	,	PUNCT
taxlaw-2836	423	29	1739	1739	NUM
taxlaw-2836	423	30	-	-	SYM
taxlaw-2836	423	31	41	41	NUM
taxlaw-2836	423	32	(	(	PUNCT
taxlaw-2836	423	33	2010	2010	NUM
taxlaw-2836	423	34	)	)	PUNCT
taxlaw-2836	423	35	.	.	PUNCT
taxlaw-2836	424	1	132	132	NUM
taxlaw-2836	424	2	see	see	VERB
taxlaw-2836	424	3	lederman	lederman	NOUN
taxlaw-2836	424	4	,	,	PUNCT
taxlaw-2836	424	5	supra	supra	PROPN
taxlaw-2836	424	6	note	note	PROPN
taxlaw-2836	424	7	130	130	NUM
taxlaw-2836	424	8	,	,	PUNCT
taxlaw-2836	424	9	at	at	ADP
taxlaw-2836	424	10	698	698	NUM
taxlaw-2836	424	11	.	.	PUNCT
taxlaw-2836	425	1	see	see	VERB
taxlaw-2836	425	2	generally	generally	ADV
taxlaw-2836	425	3	ajay	ajay	PROPN
taxlaw-2836	425	4	mehrotra	mehrotra	PROPN
taxlaw-2836	425	5	,	,	PUNCT
taxlaw-2836	425	6	“	"	PUNCT
taxlaw-2836	425	7	from	from	ADP
taxlaw-2836	425	8	contested	contested	ADJ
taxlaw-2836	425	9	concept	concept	NOUN
taxlaw-2836	425	10	to	to	ADP
taxlaw-2836	425	11	cornerstone	cornerstone	NOUN
taxlaw-2836	425	12	of	of	ADP
taxlaw-2836	425	13	administrative	administrative	ADJ
taxlaw-2836	425	14	practice	practice	NOUN
taxlaw-2836	425	15	”	"	PUNCT
taxlaw-2836	425	16	:	:	PUNCT
taxlaw-2836	425	17	social	social	ADJ
taxlaw-2836	425	18	learning	learning	NOUN
taxlaw-2836	425	19	and	and	CCONJ
taxlaw-2836	425	20	the	the	DET
taxlaw-2836	425	21	early	early	ADJ
taxlaw-2836	425	22	history	history	NOUN
taxlaw-2836	425	23	of	of	ADP
taxlaw-2836	425	24	u.s	u.s	PROPN
taxlaw-2836	425	25	.	.	PROPN
taxlaw-2836	425	26	tax	tax	NOUN
taxlaw-2836	425	27	withholding	withholding	NOUN
taxlaw-2836	425	28	,	,	PUNCT
taxlaw-2836	425	29	7	7	NUM
taxlaw-2836	425	30	colum	colum	NOUN
taxlaw-2836	425	31	.	.	PUNCT
taxlaw-2836	426	1	j.	j.	PROPN
taxlaw-2836	426	2	tax	tax	PROPN
taxlaw-2836	426	3	l.	l.	PROPN
taxlaw-2836	426	4	144	144	NUM
taxlaw-2836	426	5	(	(	PUNCT
taxlaw-2836	426	6	2016	2016	NUM
taxlaw-2836	426	7	)	)	PUNCT
taxlaw-2836	426	8	.	.	PUNCT
taxlaw-2836	427	1	133	133	NUM
taxlaw-2836	427	2	see	see	VERB
taxlaw-2836	427	3	generally	generally	ADV
taxlaw-2836	427	4	valerie	valerie	PROPN
taxlaw-2836	427	5	braithwaite	braithwaite	PROPN
taxlaw-2836	427	6	,	,	PUNCT
taxlaw-2836	427	7	responsive	responsive	ADJ
taxlaw-2836	427	8	regulation	regulation	NOUN
taxlaw-2836	427	9	and	and	CCONJ
taxlaw-2836	427	10	taxation	taxation	NOUN
taxlaw-2836	427	11	:	:	PUNCT
taxlaw-2836	427	12	introduction	introduction	NOUN
taxlaw-2836	427	13	,	,	PUNCT
taxlaw-2836	427	14	29	29	NUM
taxlaw-2836	427	15	law	law	NOUN
taxlaw-2836	427	16	&	&	CCONJ
taxlaw-2836	427	17	pol’y	pol’y	NOUN
taxlaw-2836	427	18	3	3	NUM
taxlaw-2836	427	19	(	(	PUNCT
taxlaw-2836	427	20	2007	2007	NUM
taxlaw-2836	427	21	)	)	PUNCT
taxlaw-2836	427	22	;	;	PUNCT
taxlaw-2836	427	23	marjorie	marjorie	PROPN
taxlaw-2836	427	24	e.	e.	PROPN
taxlaw-2836	427	25	kornhauser	kornhauser	PROPN
taxlaw-2836	427	26	,	,	PUNCT
taxlaw-2836	427	27	a	a	DET
taxlaw-2836	427	28	tax	tax	NOUN
taxlaw-2836	427	29	morale	morale	NOUN
taxlaw-2836	427	30	approach	approach	NOUN
taxlaw-2836	427	31	to	to	ADP
taxlaw-2836	427	32	compliance	compliance	NOUN
taxlaw-2836	427	33	:	:	PUNCT
taxlaw-2836	427	34	recommendations	recommendation	NOUN
taxlaw-2836	427	35	for	for	ADP
taxlaw-2836	427	36	the	the	DET
taxlaw-2836	427	37	irs	irs	PROPN
taxlaw-2836	427	38	,	,	PUNCT
taxlaw-2836	427	39	8	8	NUM
taxlaw-2836	427	40	fla	fla	NOUN
taxlaw-2836	427	41	.	.	PUNCT
taxlaw-2836	428	1	tax	tax	PROPN
taxlaw-2836	428	2	rev	rev	PROPN
taxlaw-2836	428	3	.	.	PROPN
taxlaw-2836	428	4	599	599	NUM
taxlaw-2836	428	5	(	(	PUNCT
taxlaw-2836	428	6	2007	2007	NUM
taxlaw-2836	428	7	)	)	PUNCT
taxlaw-2836	428	8	;	;	PUNCT
taxlaw-2836	429	1	lederman	lederman	NOUN
taxlaw-2836	429	2	,	,	PUNCT
taxlaw-2836	429	3	supra	supra	PROPN
taxlaw-2836	429	4	note	note	PROPN
taxlaw-2836	429	5	118	118	NUM
taxlaw-2836	429	6	;	;	PUNCT
taxlaw-2836	429	7	eric	eric	PROPN
taxlaw-2836	429	8	a.	a.	PROPN
taxlaw-2836	429	9	posner	posner	PROPN
taxlaw-2836	429	10	,	,	PUNCT
taxlaw-2836	429	11	law	law	NOUN
taxlaw-2836	429	12	and	and	CCONJ
taxlaw-2836	429	13	social	social	ADJ
taxlaw-2836	429	14	norms	norm	NOUN
taxlaw-2836	429	15	:	:	PUNCT
taxlaw-2836	429	16	the	the	DET
taxlaw-2836	429	17	case	case	NOUN
taxlaw-2836	429	18	of	of	ADP
taxlaw-2836	429	19	tax	tax	NOUN
taxlaw-2836	429	20	compliance	compliance	NOUN
taxlaw-2836	429	21	,	,	PUNCT
taxlaw-2836	429	22	86	86	NUM
taxlaw-2836	429	23	va	va	NOUN
taxlaw-2836	429	24	.	.	PUNCT
taxlaw-2836	429	25	l.	l.	PROPN
taxlaw-2836	429	26	rev	rev	PROPN
taxlaw-2836	429	27	.	.	PROPN
taxlaw-2836	429	28	1781	1781	NUM
taxlaw-2836	429	29	(	(	PUNCT
taxlaw-2836	429	30	2000	2000	NUM
taxlaw-2836	429	31	)	)	PUNCT
taxlaw-2836	429	32	.	.	PUNCT
taxlaw-2836	430	1	134	134	NUM
taxlaw-2836	430	2	see	see	VERB
taxlaw-2836	430	3	,	,	PUNCT
taxlaw-2836	430	4	e.g.	e.g.	ADV
taxlaw-2836	430	5	,	,	PUNCT
taxlaw-2836	430	6	w.	w.	PROPN
taxlaw-2836	430	7	edward	edward	PROPN
taxlaw-2836	430	8	afield	afield	ADV
taxlaw-2836	430	9	,	,	PUNCT
taxlaw-2836	430	10	agency	agency	NOUN
taxlaw-2836	430	11	activism	activism	NOUN
taxlaw-2836	430	12	as	as	ADP
taxlaw-2836	430	13	a	a	DET
taxlaw-2836	430	14	new	new	ADJ
taxlaw-2836	430	15	way	way	NOUN
taxlaw-2836	430	16	of	of	ADP
taxlaw-2836	430	17	life	life	NOUN
taxlaw-2836	430	18	:	:	PUNCT
taxlaw-2836	430	19	administrative	administrative	ADJ
taxlaw-2836	430	20	modification	modification	NOUN
taxlaw-2836	430	21	of	of	ADP
taxlaw-2836	430	22	the	the	DET
taxlaw-2836	430	23	internal	internal	ADJ
taxlaw-2836	430	24	revenue	revenue	NOUN
taxlaw-2836	430	25	code	code	NOUN
taxlaw-2836	430	26	through	through	ADP
taxlaw-2836	430	27	limited	limited	ADJ
taxlaw-2836	430	28	issue	issue	NOUN
taxlaw-2836	430	29	focused	focus	VERB
taxlaw-2836	430	30	examinations	examination	NOUN
taxlaw-2836	430	31	,	,	PUNCT
taxlaw-2836	430	32	7	7	NUM
taxlaw-2836	430	33	fla	fla	NOUN
taxlaw-2836	430	34	.	.	PUNCT
taxlaw-2836	431	1	tax	tax	PROPN
taxlaw-2836	431	2	rev	rev	PROPN
taxlaw-2836	431	3	.	.	PROPN
taxlaw-2836	431	4	455	455	NUM
taxlaw-2836	431	5	,	,	PUNCT
taxlaw-2836	431	6	461	461	NUM
taxlaw-2836	431	7	-	-	SYM
taxlaw-2836	431	8	72	72	NUM
taxlaw-2836	431	9	(	(	PUNCT
taxlaw-2836	431	10	2006	2006	NUM
taxlaw-2836	431	11	)	)	PUNCT
taxlaw-2836	431	12	;	;	PUNCT
taxlaw-2836	431	13	leigh	leigh	PROPN
taxlaw-2836	431	14	osofsky	osofsky	NOUN
taxlaw-2836	431	15	,	,	PUNCT
taxlaw-2836	431	16	some	some	DET
taxlaw-2836	431	17	realism	realism	NOUN
taxlaw-2836	431	18	about	about	ADP
taxlaw-2836	431	19	responsive	responsive	ADJ
taxlaw-2836	431	20	tax	tax	NOUN
taxlaw-2836	431	21	administration	administration	NOUN
taxlaw-2836	431	22	,	,	PUNCT
taxlaw-2836	431	23	66	66	NUM
taxlaw-2836	431	24	tax	tax	NOUN
taxlaw-2836	431	25	l.	l.	PROPN
taxlaw-2836	431	26	rev	rev	PROPN
taxlaw-2836	431	27	.	.	PROPN
taxlaw-2836	431	28	121	121	NUM
taxlaw-2836	431	29	,	,	PUNCT
taxlaw-2836	431	30	132	132	NUM
taxlaw-2836	431	31	-	-	SYM
taxlaw-2836	431	32	37	37	NUM
taxlaw-2836	431	33	(	(	PUNCT
taxlaw-2836	431	34	2012	2012	NUM
taxlaw-2836	431	35	)	)	PUNCT
taxlaw-2836	431	36	;	;	PUNCT
taxlaw-2836	431	37	diane	diane	NOUN
taxlaw-2836	431	38	m.	m.	NOUN
taxlaw-2836	431	39	ring	ring	NOUN
taxlaw-2836	431	40	,	,	PUNCT
taxlaw-2836	431	41	on	on	ADP
taxlaw-2836	431	42	the	the	DET
taxlaw-2836	431	43	frontier	frontier	NOUN
taxlaw-2836	431	44	of	of	ADP
taxlaw-2836	431	45	procedural	procedural	ADJ
taxlaw-2836	431	46	innovation	innovation	NOUN
taxlaw-2836	431	47	:	:	PUNCT
taxlaw-2836	431	48	advance	advance	NOUN
taxlaw-2836	431	49	pricing	pricing	NOUN
taxlaw-2836	431	50	agreements	agreement	NOUN
taxlaw-2836	431	51	and	and	CCONJ
taxlaw-2836	431	52	the	the	DET
taxlaw-2836	431	53	struggle	struggle	NOUN
taxlaw-2836	431	54	to	to	PART
taxlaw-2836	431	55	allocate	allocate	VERB
taxlaw-2836	431	56	income	income	NOUN
taxlaw-2836	431	57	for	for	ADP
taxlaw-2836	431	58	cross	cross	NOUN
taxlaw-2836	431	59	border	border	NOUN
taxlaw-2836	431	60	taxation	taxation	NOUN
taxlaw-2836	431	61	,	,	PUNCT
taxlaw-2836	431	62	21	21	NUM
taxlaw-2836	431	63	mich	mich	X
taxlaw-2836	431	64	.	.	PUNCT
taxlaw-2836	432	1	j.	j.	PROPN
taxlaw-2836	432	2	int’l	int’l	PROPN
taxlaw-2836	432	3	l.	l.	PROPN
taxlaw-2836	432	4	143	143	NUM
taxlaw-2836	432	5	,	,	PUNCT
taxlaw-2836	432	6	159	159	NUM
taxlaw-2836	432	7	-	-	SYM
taxlaw-2836	432	8	69	69	NUM
taxlaw-2836	432	9	(	(	PUNCT
taxlaw-2836	432	10	2000	2000	NUM
taxlaw-2836	432	11	)	)	PUNCT
taxlaw-2836	432	12	.	.	PUNCT
taxlaw-2836	433	1	135	135	NUM
taxlaw-2836	433	2	see	see	VERB
taxlaw-2836	433	3	supra	supra	PROPN
taxlaw-2836	433	4	part	part	NOUN
taxlaw-2836	433	5	ii.e	ii.e	ADV
taxlaw-2836	433	6	.	.	PUNCT
taxlaw-2836	434	1	136	136	NUM
taxlaw-2836	435	1	but	but	CCONJ
taxlaw-2836	435	2	see	see	VERB
taxlaw-2836	435	3	betsy	betsy	PROPN
taxlaw-2836	435	4	buchalter	buchalter	PROPN
taxlaw-2836	435	5	adler	adler	PROPN
taxlaw-2836	435	6	et	et	PROPN
taxlaw-2836	435	7	al	al	PROPN
taxlaw-2836	435	8	.	.	PROPN
taxlaw-2836	435	9	,	,	PUNCT
taxlaw-2836	435	10	proposal	proposal	NOUN
taxlaw-2836	435	11	for	for	ADP
taxlaw-2836	435	12	an	an	DET
taxlaw-2836	435	13	exempt	exempt	ADJ
taxlaw-2836	435	14	organizations	organization	NOUN
taxlaw-2836	435	15	voluntary	voluntary	ADJ
taxlaw-2836	435	16	compliance	compliance	NOUN
taxlaw-2836	435	17	program	program	NOUN
taxlaw-2836	435	18	,	,	PUNCT
taxlaw-2836	435	19	in	in	ADP
taxlaw-2836	435	20	advisory	advisory	ADJ
taxlaw-2836	435	21	committee	committee	NOUN
taxlaw-2836	435	22	on	on	ADP
taxlaw-2836	435	23	tax	tax	NOUN
taxlaw-2836	435	24	exempt	exempt	ADJ
taxlaw-2836	435	25	and	and	CCONJ
taxlaw-2836	435	26	gov’t	gov’t	NUM
taxlaw-2836	435	27	entities	entity	NOUN
taxlaw-2836	435	28	,	,	PUNCT
taxlaw-2836	435	29	report	report	NOUN
taxlaw-2836	435	30	of	of	ADP
taxlaw-2836	435	31	recommendations	recommendation	NOUN
taxlaw-2836	435	32	61	61	NUM
taxlaw-2836	435	33	(	(	PUNCT
taxlaw-2836	435	34	2007	2007	NUM
taxlaw-2836	435	35	)	)	PUNCT
taxlaw-2836	435	36	.	.	PUNCT
taxlaw-2836	436	1	137	137	NUM
taxlaw-2836	436	2	see	see	VERB
taxlaw-2836	436	3	supra	supra	PROPN
taxlaw-2836	436	4	notes	note	VERB
taxlaw-2836	436	5	114	114	NUM
taxlaw-2836	436	6	-	-	SYM
taxlaw-2836	436	7	115	115	NUM
taxlaw-2836	436	8	and	and	CCONJ
taxlaw-2836	436	9	accompanying	accompany	VERB
taxlaw-2836	436	10	text	text	NOUN
taxlaw-2836	436	11	.	.	PUNCT
taxlaw-2836	437	1	138	138	NUM
taxlaw-2836	437	2	see	see	VERB
taxlaw-2836	437	3	carriker	carriker	NOUN
taxlaw-2836	437	4	,	,	PUNCT
taxlaw-2836	437	5	supra	supra	PROPN
taxlaw-2836	437	6	note	note	NOUN
taxlaw-2836	437	7	42	42	NUM
taxlaw-2836	437	8	,	,	PUNCT
taxlaw-2836	437	9	at	at	ADP
taxlaw-2836	437	10	2	2	NUM
taxlaw-2836	437	11	-	-	SYM
taxlaw-2836	437	12	3	3	NUM
taxlaw-2836	437	13	,	,	PUNCT
taxlaw-2836	437	14	28	28	NUM
taxlaw-2836	437	15	-	-	SYM
taxlaw-2836	437	16	34	34	NUM
taxlaw-2836	437	17	;	;	PUNCT
taxlaw-2836	437	18	supra	supra	ADJ
taxlaw-2836	437	19	part	part	NOUN
taxlaw-2836	437	20	ii.d	ii.d	PRON
taxlaw-2836	437	21	.	.	PUNCT
taxlaw-2836	438	1	139	139	NUM
taxlaw-2836	438	2	see	see	VERB
taxlaw-2836	438	3	treasury	treasury	PROPN
taxlaw-2836	438	4	inspector	inspector	NOUN
taxlaw-2836	438	5	general	general	NOUN
taxlaw-2836	438	6	for	for	ADP
taxlaw-2836	438	7	tax	tax	NOUN
taxlaw-2836	438	8	admin	admin	PROPN
taxlaw-2836	438	9	.	.	PROPN
taxlaw-2836	438	10	,	,	PUNCT
taxlaw-2836	438	11	annual	annual	ADJ
taxlaw-2836	438	12	assessment	assessment	NOUN
taxlaw-2836	438	13	of	of	ADP
taxlaw-2836	438	14	the	the	DET
taxlaw-2836	438	15	internal	internal	ADJ
taxlaw-2836	438	16	revenue	revenue	NOUN
taxlaw-2836	438	17	service	service	NOUN
taxlaw-2836	438	18	information	information	NOUN
taxlaw-2836	438	19	technology	technology	NOUN
taxlaw-2836	438	20	program	program	NOUN
taxlaw-2836	438	21	20	20	NUM
taxlaw-2836	438	22	(	(	PUNCT
taxlaw-2836	438	23	2014	2014	NUM
taxlaw-2836	438	24	)	)	PUNCT
taxlaw-2836	438	25	;	;	PUNCT
taxlaw-2836	438	26	u.s	u.s	PROPN
taxlaw-2836	438	27	.	.	PROPN
taxlaw-2836	438	28	dep’t	dep’t	NOUN
taxlaw-2836	438	29	of	of	ADP
taxlaw-2836	438	30	the	the	DET
taxlaw-2836	438	31	treasury	treasury	NOUN
taxlaw-2836	438	32	,	,	PUNCT
taxlaw-2836	438	33	supra	supra	PROPN
taxlaw-2836	438	34	102	102	NUM
taxlaw-2836	438	35	columbia	columbia	PROPN
taxlaw-2836	438	36	journal	journal	PROPN
taxlaw-2836	438	37	of	of	ADP
taxlaw-2836	438	38	tax	tax	NOUN
taxlaw-2836	438	39	law	law	NOUN
taxlaw-2836	438	40	[	[	X
taxlaw-2836	438	41	vol.7:80	vol.7:80	ADJ
taxlaw-2836	438	42	c.	c.	NOUN
taxlaw-2836	438	43	methods	method	NOUN
taxlaw-2836	438	44	with	with	ADP
taxlaw-2836	438	45	the	the	DET
taxlaw-2836	438	46	potential	potential	NOUN
taxlaw-2836	438	47	to	to	PART
taxlaw-2836	438	48	significantly	significantly	ADV
taxlaw-2836	438	49	improve	improve	VERB
taxlaw-2836	438	50	oversight	oversight	NOUN
taxlaw-2836	438	51	several	several	ADJ
taxlaw-2836	438	52	methods	method	NOUN
taxlaw-2836	438	53	show	show	VERB
taxlaw-2836	438	54	more	more	ADJ
taxlaw-2836	438	55	promise	promise	NOUN
taxlaw-2836	438	56	,	,	PUNCT
taxlaw-2836	438	57	however	however	ADV
taxlaw-2836	438	58	.	.	PUNCT
taxlaw-2836	439	1	the	the	DET
taxlaw-2836	439	2	irs	irs	PROPN
taxlaw-2836	439	3	has	have	AUX
taxlaw-2836	439	4	already	already	ADV
taxlaw-2836	439	5	implemented	implement	VERB
taxlaw-2836	439	6	one	one	NUM
taxlaw-2836	439	7	set	set	NOUN
taxlaw-2836	439	8	of	of	ADP
taxlaw-2836	439	9	such	such	ADJ
taxlaw-2836	439	10	methods	method	NOUN
taxlaw-2836	439	11	by	by	ADP
taxlaw-2836	439	12	introducing	introduce	VERB
taxlaw-2836	439	13	procedures	procedure	NOUN
taxlaw-2836	439	14	and	and	CCONJ
taxlaw-2836	439	15	a	a	DET
taxlaw-2836	439	16	new	new	ADJ
taxlaw-2836	439	17	form	form	NOUN
taxlaw-2836	439	18	to	to	PART
taxlaw-2836	439	19	streamline	streamline	VERB
taxlaw-2836	439	20	the	the	DET
taxlaw-2836	439	21	application	application	NOUN
taxlaw-2836	439	22	process	process	NOUN
taxlaw-2836	439	23	for	for	ADP
taxlaw-2836	439	24	organizations	organization	NOUN
taxlaw-2836	439	25	seeking	seek	VERB
taxlaw-2836	439	26	recognition	recognition	NOUN
taxlaw-2836	439	27	of	of	ADP
taxlaw-2836	439	28	exempt	exempt	ADJ
taxlaw-2836	439	29	status	status	NOUN
taxlaw-2836	439	30	as	as	SCONJ
taxlaw-2836	439	31	described	describe	VERB
taxlaw-2836	439	32	below	below	ADV
taxlaw-2836	439	33	.	.	PUNCT
taxlaw-2836	440	1	another	another	DET
taxlaw-2836	440	2	set	set	NOUN
taxlaw-2836	440	3	of	of	ADP
taxlaw-2836	440	4	such	such	ADJ
taxlaw-2836	440	5	methods	method	NOUN
taxlaw-2836	440	6	is	be	AUX
taxlaw-2836	440	7	greater	great	ADJ
taxlaw-2836	440	8	reliance	reliance	NOUN
taxlaw-2836	440	9	on	on	ADP
taxlaw-2836	440	10	resource	resource	NOUN
taxlaw-2836	440	11	-	-	PUNCT
taxlaw-2836	440	12	intensive	intensive	ADJ
taxlaw-2836	440	13	examination	examination	NOUN
taxlaw-2836	440	14	techniques	technique	NOUN
taxlaw-2836	440	15	,	,	PUNCT
taxlaw-2836	440	16	such	such	ADJ
taxlaw-2836	440	17	as	as	ADP
taxlaw-2836	440	18	correspondence	correspondence	NOUN
taxlaw-2836	440	19	audits	audits	NOUN
taxlaw-2836	440	20	,	,	PUNCT
taxlaw-2836	440	21	no	no	DET
taxlaw-2836	440	22	-	-	PUNCT
taxlaw-2836	440	23	contact	contact	NOUN
taxlaw-2836	440	24	review	review	NOUN
taxlaw-2836	440	25	of	of	ADP
taxlaw-2836	440	26	operations	operation	NOUN
taxlaw-2836	440	27	procedures	procedure	NOUN
taxlaw-2836	440	28	,	,	PUNCT
taxlaw-2836	440	29	and	and	CCONJ
taxlaw-2836	440	30	the	the	DET
taxlaw-2836	440	31	use	use	NOUN
taxlaw-2836	440	32	of	of	ADP
taxlaw-2836	440	33	compliance	compliance	NOUN
taxlaw-2836	440	34	data	datum	NOUN
taxlaw-2836	440	35	to	to	ADP
taxlaw-2836	440	36	better	well	ADJ
taxlaw-2836	440	37	target	target	VERB
taxlaw-2836	440	38	examinations	examination	NOUN
taxlaw-2836	440	39	.	.	PUNCT
taxlaw-2836	441	1	a	a	DET
taxlaw-2836	441	2	third	third	ADJ
taxlaw-2836	441	3	set	set	NOUN
taxlaw-2836	441	4	of	of	ADP
taxlaw-2836	441	5	such	such	ADJ
taxlaw-2836	441	6	methods	method	NOUN
taxlaw-2836	441	7	is	be	AUX
taxlaw-2836	441	8	designed	design	VERB
taxlaw-2836	441	9	to	to	PART
taxlaw-2836	441	10	improve	improve	VERB
taxlaw-2836	441	11	disclosure	disclosure	NOUN
taxlaw-2836	441	12	and	and	CCONJ
taxlaw-2836	441	13	transparency	transparency	NOUN
taxlaw-2836	441	14	to	to	PART
taxlaw-2836	441	15	enhance	enhance	VERB
taxlaw-2836	441	16	media	medium	NOUN
taxlaw-2836	441	17	and	and	CCONJ
taxlaw-2836	441	18	public	public	ADJ
taxlaw-2836	441	19	input	input	NOUN
taxlaw-2836	441	20	with	with	ADP
taxlaw-2836	441	21	respect	respect	NOUN
taxlaw-2836	441	22	to	to	ADP
taxlaw-2836	441	23	exempt	exempt	ADJ
taxlaw-2836	441	24	organizations	organization	NOUN
taxlaw-2836	441	25	,	,	PUNCT
taxlaw-2836	441	26	including	include	VERB
taxlaw-2836	441	27	during	during	ADP
taxlaw-2836	441	28	both	both	CCONJ
taxlaw-2836	441	29	the	the	DET
taxlaw-2836	441	30	application	application	NOUN
taxlaw-2836	441	31	and	and	CCONJ
taxlaw-2836	441	32	examination	examination	NOUN
taxlaw-2836	441	33	processes	process	NOUN
taxlaw-2836	441	34	.	.	PUNCT
taxlaw-2836	442	1	a	a	DET
taxlaw-2836	442	2	final	final	ADJ
taxlaw-2836	442	3	promising	promising	ADJ
taxlaw-2836	442	4	method	method	NOUN
taxlaw-2836	442	5	would	would	AUX
taxlaw-2836	442	6	be	be	AUX
taxlaw-2836	442	7	requiring	require	VERB
taxlaw-2836	442	8	increased	increase	VERB
taxlaw-2836	442	9	electronic	electronic	ADJ
taxlaw-2836	442	10	filing	filing	NOUN
taxlaw-2836	442	11	.	.	PUNCT
taxlaw-2836	443	1	1	1	X
taxlaw-2836	443	2	.	.	X
taxlaw-2836	443	3	streamlined	streamline	VERB
taxlaw-2836	443	4	application	application	NOUN
taxlaw-2836	443	5	procedures	procedure	NOUN
taxlaw-2836	443	6	the	the	DET
taxlaw-2836	443	7	irs	irs	PROPN
taxlaw-2836	443	8	recently	recently	ADV
taxlaw-2836	443	9	made	make	VERB
taxlaw-2836	443	10	two	two	NUM
taxlaw-2836	443	11	significant	significant	ADJ
taxlaw-2836	443	12	decisions	decision	NOUN
taxlaw-2836	443	13	to	to	PART
taxlaw-2836	443	14	streamline	streamline	VERB
taxlaw-2836	443	15	the	the	DET
taxlaw-2836	443	16	application	application	NOUN
taxlaw-2836	443	17	for	for	ADP
taxlaw-2836	443	18	recognition	recognition	NOUN
taxlaw-2836	443	19	of	of	ADP
taxlaw-2836	443	20	exemption	exemption	NOUN
taxlaw-2836	443	21	process	process	NOUN
taxlaw-2836	443	22	.	.	PUNCT
taxlaw-2836	444	1	the	the	DET
taxlaw-2836	444	2	first	first	ADJ
taxlaw-2836	444	3	of	of	ADP
taxlaw-2836	444	4	these	these	DET
taxlaw-2836	444	5	decisions	decision	NOUN
taxlaw-2836	444	6	was	be	AUX
taxlaw-2836	444	7	the	the	DET
taxlaw-2836	444	8	introduction	introduction	NOUN
taxlaw-2836	444	9	of	of	ADP
taxlaw-2836	444	10	an	an	DET
taxlaw-2836	444	11	expedited	expedite	VERB
taxlaw-2836	444	12	review	review	NOUN
taxlaw-2836	444	13	process	process	NOUN
taxlaw-2836	444	14	for	for	ADP
taxlaw-2836	444	15	applications	application	NOUN
taxlaw-2836	444	16	submitted	submit	VERB
taxlaw-2836	444	17	by	by	ADP
taxlaw-2836	444	18	organizations	organization	NOUN
taxlaw-2836	444	19	seeking	seek	VERB
taxlaw-2836	444	20	exemption	exemption	NOUN
taxlaw-2836	444	21	under	under	ADP
taxlaw-2836	444	22	i.r.c	i.r.c	NOUN
taxlaw-2836	444	23	.	.	PUNCT
taxlaw-2836	445	1	§	§	PROPN
taxlaw-2836	445	2	501(c)(4	501(c)(4	NUM
taxlaw-2836	445	3	)	)	PUNCT
taxlaw-2836	445	4	,	,	PUNCT
taxlaw-2836	445	5	primarily	primarily	ADV
taxlaw-2836	445	6	to	to	PART
taxlaw-2836	445	7	clear	clear	VERB
taxlaw-2836	445	8	the	the	DET
taxlaw-2836	445	9	backlog	backlog	NOUN
taxlaw-2836	445	10	of	of	ADP
taxlaw-2836	445	11	such	such	ADJ
taxlaw-2836	445	12	applications	application	NOUN
taxlaw-2836	445	13	in	in	ADP
taxlaw-2836	445	14	the	the	DET
taxlaw-2836	445	15	wake	wake	NOUN
taxlaw-2836	445	16	of	of	ADP
taxlaw-2836	445	17	the	the	DET
taxlaw-2836	445	18	controversy	controversy	NOUN
taxlaw-2836	445	19	over	over	ADP
taxlaw-2836	445	20	the	the	DET
taxlaw-2836	445	21	handling	handling	NOUN
taxlaw-2836	445	22	of	of	ADP
taxlaw-2836	445	23	them	they	PRON
taxlaw-2836	445	24	.	.	PUNCT
taxlaw-2836	446	1	the	the	DET
taxlaw-2836	446	2	second	second	ADJ
taxlaw-2836	446	3	was	be	AUX
taxlaw-2836	446	4	the	the	DET
taxlaw-2836	446	5	introduction	introduction	NOUN
taxlaw-2836	446	6	of	of	ADP
taxlaw-2836	446	7	the	the	DET
taxlaw-2836	446	8	new	new	ADJ
taxlaw-2836	446	9	form	form	NOUN
taxlaw-2836	446	10	1023	1023	NUM
taxlaw-2836	446	11	-	-	SYM
taxlaw-2836	446	12	ez	ez	PROPN
taxlaw-2836	446	13	,	,	PUNCT
taxlaw-2836	446	14	a	a	DET
taxlaw-2836	446	15	streamlined	streamlined	ADJ
taxlaw-2836	446	16	application	application	NOUN
taxlaw-2836	446	17	form	form	NOUN
taxlaw-2836	446	18	for	for	ADP
taxlaw-2836	446	19	certain	certain	ADJ
taxlaw-2836	446	20	organizations	organization	NOUN
taxlaw-2836	446	21	seeking	seek	VERB
taxlaw-2836	446	22	exemption	exemption	NOUN
taxlaw-2836	446	23	under	under	ADP
taxlaw-2836	446	24	i.r.c	i.r.c	NOUN
taxlaw-2836	446	25	.	.	PUNCT
taxlaw-2836	447	1	§	§	PROPN
taxlaw-2836	447	2	501(c)(3	501(c)(3	NUM
taxlaw-2836	447	3	)	)	PUNCT
taxlaw-2836	447	4	,	,	PUNCT
taxlaw-2836	447	5	along	along	ADP
taxlaw-2836	447	6	with	with	ADP
taxlaw-2836	447	7	streamlined	streamlined	ADJ
taxlaw-2836	447	8	procedures	procedure	NOUN
taxlaw-2836	447	9	for	for	ADP
taxlaw-2836	447	10	all	all	DET
taxlaw-2836	447	11	applications	application	NOUN
taxlaw-2836	447	12	.	.	PUNCT
taxlaw-2836	448	1	a.	a.	PROPN
taxlaw-2836	448	2	expedited	expedite	VERB
taxlaw-2836	448	3	process	process	NOUN
taxlaw-2836	448	4	for	for	ADP
taxlaw-2836	448	5	certain	certain	ADJ
taxlaw-2836	448	6	i.r.c	i.r.c	NOUN
taxlaw-2836	448	7	.	.	PUNCT
taxlaw-2836	449	1	§	§	PROPN
taxlaw-2836	449	2	501(c)(4	501(c)(4	NUM
taxlaw-2836	449	3	)	)	PUNCT
taxlaw-2836	449	4	applications	application	NOUN
taxlaw-2836	449	5	less	less	ADJ
taxlaw-2836	449	6	than	than	ADP
taxlaw-2836	449	7	two	two	NUM
taxlaw-2836	449	8	months	month	NOUN
taxlaw-2836	449	9	after	after	ADP
taxlaw-2836	449	10	the	the	DET
taxlaw-2836	449	11	i.r.c	i.r.c	NOUN
taxlaw-2836	449	12	.	.	PUNCT
taxlaw-2836	450	1	§	§	PROPN
taxlaw-2836	450	2	501(c)(4	501(c)(4	NUM
taxlaw-2836	450	3	)	)	PUNCT
taxlaw-2836	450	4	application	application	NOUN
taxlaw-2836	450	5	controversy	controversy	NOUN
taxlaw-2836	450	6	exploded	explode	VERB
taxlaw-2836	450	7	in	in	ADP
taxlaw-2836	450	8	may	may	PROPN
taxlaw-2836	450	9	2013	2013	NUM
taxlaw-2836	450	10	,	,	PUNCT
taxlaw-2836	450	11	newly	newly	ADV
taxlaw-2836	450	12	appointed	appoint	VERB
taxlaw-2836	450	13	acting	act	VERB
taxlaw-2836	450	14	irs	irs	PROPN
taxlaw-2836	450	15	commissioner	commissioner	NOUN
taxlaw-2836	450	16	daniel	daniel	PROPN
taxlaw-2836	450	17	werfel	werfel	PROPN
taxlaw-2836	450	18	issued	issue	VERB
taxlaw-2836	450	19	an	an	DET
taxlaw-2836	450	20	initial	initial	ADJ
taxlaw-2836	450	21	assessment	assessment	NOUN
taxlaw-2836	450	22	and	and	CCONJ
taxlaw-2836	450	23	plan	plan	NOUN
taxlaw-2836	450	24	of	of	ADP
taxlaw-2836	450	25	action	action	NOUN
taxlaw-2836	450	26	to	to	PART
taxlaw-2836	450	27	address	address	VERB
taxlaw-2836	450	28	the	the	DET
taxlaw-2836	450	29	crisis.140	crisis.140	ADJ
taxlaw-2836	450	30	a	a	DET
taxlaw-2836	450	31	major	major	ADJ
taxlaw-2836	450	32	component	component	NOUN
taxlaw-2836	450	33	of	of	ADP
taxlaw-2836	450	34	the	the	DET
taxlaw-2836	450	35	plan	plan	NOUN
taxlaw-2836	450	36	was	be	AUX
taxlaw-2836	450	37	the	the	DET
taxlaw-2836	450	38	creation	creation	NOUN
taxlaw-2836	450	39	of	of	ADP
taxlaw-2836	450	40	a	a	DET
taxlaw-2836	450	41	voluntary	voluntary	ADJ
taxlaw-2836	450	42	process	process	NOUN
taxlaw-2836	450	43	for	for	ADP
taxlaw-2836	450	44	expediting	expedite	VERB
taxlaw-2836	450	45	i.r.c	i.r.c	NOUN
taxlaw-2836	450	46	.	.	PUNCT
taxlaw-2836	451	1	§	§	PROPN
taxlaw-2836	451	2	501(c)(4	501(c)(4	NUM
taxlaw-2836	451	3	)	)	PUNCT
taxlaw-2836	451	4	applications	application	NOUN
taxlaw-2836	451	5	that	that	PRON
taxlaw-2836	451	6	had	have	AUX
taxlaw-2836	451	7	been	be	AUX
taxlaw-2836	451	8	pending	pende	VERB
taxlaw-2836	451	9	for	for	ADP
taxlaw-2836	451	10	more	more	ADJ
taxlaw-2836	451	11	than	than	ADP
taxlaw-2836	451	12	120	120	NUM
taxlaw-2836	451	13	days	day	NOUN
taxlaw-2836	451	14	as	as	ADP
taxlaw-2836	451	15	of	of	ADP
taxlaw-2836	451	16	may	may	PROPN
taxlaw-2836	451	17	28	28	NUM
taxlaw-2836	451	18	,	,	PUNCT
taxlaw-2836	451	19	2013	2013	NUM
taxlaw-2836	451	20	and	and	CCONJ
taxlaw-2836	451	21	in	in	ADP
taxlaw-2836	451	22	which	which	PRON
taxlaw-2836	451	23	the	the	DET
taxlaw-2836	451	24	organizations	organization	NOUN
taxlaw-2836	451	25	had	have	AUX
taxlaw-2836	451	26	indicated	indicate	VERB
taxlaw-2836	451	27	that	that	SCONJ
taxlaw-2836	451	28	they	they	PRON
taxlaw-2836	451	29	may	may	AUX
taxlaw-2836	451	30	be	be	AUX
taxlaw-2836	451	31	involved	involve	VERB
taxlaw-2836	451	32	in	in	ADP
taxlaw-2836	451	33	political	political	ADJ
taxlaw-2836	451	34	campaign	campaign	NOUN
taxlaw-2836	451	35	intervention	intervention	NOUN
taxlaw-2836	451	36	or	or	CCONJ
taxlaw-2836	451	37	issue	issue	VERB
taxlaw-2836	451	38	advocacy.141	advocacy.141	ADV
taxlaw-2836	451	39	for	for	ADP
taxlaw-2836	451	40	eligible	eligible	ADJ
taxlaw-2836	451	41	applicants	applicant	NOUN
taxlaw-2836	451	42	that	that	PRON
taxlaw-2836	451	43	chose	choose	VERB
taxlaw-2836	451	44	to	to	PART
taxlaw-2836	451	45	take	take	VERB
taxlaw-2836	451	46	advantage	advantage	NOUN
taxlaw-2836	451	47	of	of	ADP
taxlaw-2836	451	48	this	this	DET
taxlaw-2836	451	49	process	process	NOUN
taxlaw-2836	452	1	,	,	PUNCT
taxlaw-2836	452	2	the	the	DET
taxlaw-2836	452	3	irs	irs	PROPN
taxlaw-2836	452	4	promised	promise	VERB
taxlaw-2836	452	5	to	to	PART
taxlaw-2836	452	6	grant	grant	VERB
taxlaw-2836	452	7	their	their	PRON
taxlaw-2836	452	8	pending	pende	VERB
taxlaw-2836	452	9	application	application	NOUN
taxlaw-2836	452	10	within	within	ADP
taxlaw-2836	452	11	two	two	NUM
taxlaw-2836	452	12	weeks	week	NOUN
taxlaw-2836	452	13	if	if	SCONJ
taxlaw-2836	452	14	an	an	DET
taxlaw-2836	452	15	authorized	authorized	ADJ
taxlaw-2836	452	16	official	official	NOUN
taxlaw-2836	452	17	of	of	ADP
taxlaw-2836	452	18	the	the	DET
taxlaw-2836	452	19	organization	organization	NOUN
taxlaw-2836	452	20	declared	declare	VERB
taxlaw-2836	452	21	,	,	PUNCT
taxlaw-2836	452	22	under	under	ADP
taxlaw-2836	452	23	penalties	penalty	NOUN
taxlaw-2836	452	24	of	of	ADP
taxlaw-2836	452	25	perjury	perjury	NOUN
taxlaw-2836	452	26	,	,	PUNCT
taxlaw-2836	452	27	that	that	SCONJ
taxlaw-2836	452	28	the	the	DET
taxlaw-2836	452	29	organization	organization	NOUN
taxlaw-2836	452	30	(	(	PUNCT
taxlaw-2836	452	31	1	1	X
taxlaw-2836	452	32	)	)	PUNCT
taxlaw-2836	452	33	had	have	AUX
taxlaw-2836	452	34	spent	spend	VERB
taxlaw-2836	452	35	in	in	ADP
taxlaw-2836	452	36	each	each	DET
taxlaw-2836	452	37	past	past	ADJ
taxlaw-2836	452	38	year	year	NOUN
taxlaw-2836	452	39	and	and	CCONJ
taxlaw-2836	452	40	would	would	AUX
taxlaw-2836	452	41	spend	spend	VERB
taxlaw-2836	452	42	in	in	ADP
taxlaw-2836	452	43	the	the	DET
taxlaw-2836	452	44	current	current	ADJ
taxlaw-2836	452	45	year	year	NOUN
taxlaw-2836	452	46	and	and	CCONJ
taxlaw-2836	452	47	each	each	DET
taxlaw-2836	452	48	future	future	ADJ
taxlaw-2836	452	49	year	year	NOUN
taxlaw-2836	452	50	60	60	NUM
taxlaw-2836	452	51	percent	percent	NOUN
taxlaw-2836	452	52	or	or	CCONJ
taxlaw-2836	452	53	more	more	ADJ
taxlaw-2836	452	54	in	in	ADP
taxlaw-2836	452	55	terms	term	NOUN
taxlaw-2836	452	56	of	of	ADP
taxlaw-2836	452	57	both	both	DET
taxlaw-2836	452	58	expenditures	expenditure	NOUN
taxlaw-2836	452	59	and	and	CCONJ
taxlaw-2836	452	60	time	time	NOUN
taxlaw-2836	452	61	(	(	PUNCT
taxlaw-2836	452	62	employee	employee	NOUN
taxlaw-2836	452	63	and	and	CCONJ
taxlaw-2836	452	64	volunteer	volunteer	NOUN
taxlaw-2836	452	65	)	)	PUNCT
taxlaw-2836	452	66	on	on	ADP
taxlaw-2836	452	67	activities	activity	NOUN
taxlaw-2836	452	68	promoting	promote	VERB
taxlaw-2836	452	69	social	social	ADJ
taxlaw-2836	452	70	welfare	welfare	NOUN
taxlaw-2836	452	71	and	and	CCONJ
taxlaw-2836	452	72	(	(	PUNCT
taxlaw-2836	452	73	2	2	NUM
taxlaw-2836	452	74	)	)	PUNCT
taxlaw-2836	452	75	for	for	ADP
taxlaw-2836	452	76	each	each	DET
taxlaw-2836	452	77	such	such	ADJ
taxlaw-2836	452	78	year	year	NOUN
taxlaw-2836	452	79	had	have	AUX
taxlaw-2836	452	80	spent	spend	VERB
taxlaw-2836	452	81	or	or	CCONJ
taxlaw-2836	452	82	would	would	AUX
taxlaw-2836	452	83	spend	spend	VERB
taxlaw-2836	452	84	less	less	ADJ
taxlaw-2836	452	85	than	than	ADP
taxlaw-2836	452	86	40	40	NUM
taxlaw-2836	452	87	percent	percent	NOUN
taxlaw-2836	452	88	on	on	ADP
taxlaw-2836	452	89	participation	participation	NOUN
taxlaw-2836	452	90	or	or	CCONJ
taxlaw-2836	452	91	intervention	intervention	NOUN
taxlaw-2836	452	92	in	in	ADP
taxlaw-2836	452	93	any	any	DET
taxlaw-2836	452	94	political	political	ADJ
taxlaw-2836	452	95	campaign	campaign	NOUN
taxlaw-2836	452	96	on	on	ADP
taxlaw-2836	452	97	behalf	behalf	NOUN
taxlaw-2836	452	98	of	of	ADP
taxlaw-2836	452	99	(	(	PUNCT
taxlaw-2836	452	100	or	or	CCONJ
taxlaw-2836	452	101	in	in	ADP
taxlaw-2836	452	102	opposition	opposition	NOUN
taxlaw-2836	452	103	to	to	ADP
taxlaw-2836	452	104	)	)	PUNCT
taxlaw-2836	452	105	any	any	DET
taxlaw-2836	452	106	candidate	candidate	NOUN
taxlaw-2836	452	107	for	for	ADP
taxlaw-2836	452	108	public	public	ADJ
taxlaw-2836	452	109	office.142	office.142	PROPN
taxlaw-2836	452	110	the	the	DET
taxlaw-2836	452	111	irs	irs	PROPN
taxlaw-2836	452	112	later	later	ADV
taxlaw-2836	452	113	expanded	expand	VERB
taxlaw-2836	452	114	this	this	DET
taxlaw-2836	452	115	program	program	NOUN
taxlaw-2836	452	116	to	to	PART
taxlaw-2836	452	117	give	give	VERB
taxlaw-2836	452	118	itself	itself	PRON
taxlaw-2836	452	119	the	the	DET
taxlaw-2836	452	120	option	option	NOUN
taxlaw-2836	452	121	of	of	ADP
taxlaw-2836	452	122	inviting	invite	VERB
taxlaw-2836	452	123	later	later	ADV
taxlaw-2836	452	124	filing	file	VERB
taxlaw-2836	452	125	organizations	organization	NOUN
taxlaw-2836	452	126	to	to	PART
taxlaw-2836	452	127	make	make	VERB
taxlaw-2836	452	128	these	these	DET
taxlaw-2836	452	129	declarations	declaration	NOUN
taxlaw-2836	452	130	,	,	PUNCT
taxlaw-2836	452	131	and	and	CCONJ
taxlaw-2836	452	132	receive	receive	VERB
taxlaw-2836	452	133	a	a	DET
taxlaw-2836	452	134	favorable	favorable	ADJ
taxlaw-2836	452	135	determination	determination	NOUN
taxlaw-2836	452	136	in	in	ADP
taxlaw-2836	452	137	return	return	NOUN
taxlaw-2836	452	138	,	,	PUNCT
taxlaw-2836	452	139	if	if	SCONJ
taxlaw-2836	452	140	the	the	DET
taxlaw-2836	452	141	irs	irs	PROPN
taxlaw-2836	452	142	determined	determine	VERB
taxlaw-2836	452	143	that	that	SCONJ
taxlaw-2836	452	144	the	the	DET
taxlaw-2836	452	145	note	note	NOUN
taxlaw-2836	452	146	119	119	NUM
taxlaw-2836	452	147	,	,	PUNCT
taxlaw-2836	452	148	at	at	ADP
taxlaw-2836	452	149	2	2	NUM
taxlaw-2836	452	150	-	-	SYM
taxlaw-2836	452	151	3	3	NUM
taxlaw-2836	452	152	(	(	PUNCT
taxlaw-2836	452	153	three	three	NUM
taxlaw-2836	452	154	of	of	ADP
taxlaw-2836	452	155	seven	seven	NUM
taxlaw-2836	452	156	reducing	reduce	VERB
taxlaw-2836	452	157	tax	tax	NOUN
taxlaw-2836	452	158	gap	gap	NOUN
taxlaw-2836	452	159	components	component	NOUN
taxlaw-2836	452	160	are	be	AUX
taxlaw-2836	452	161	improvements	improvement	NOUN
taxlaw-2836	452	162	in	in	ADP
taxlaw-2836	452	163	information	information	NOUN
taxlaw-2836	452	164	technology	technology	NOUN
taxlaw-2836	452	165	,	,	PUNCT
taxlaw-2836	452	166	improving	improve	VERB
taxlaw-2836	452	167	compliance	compliance	NOUN
taxlaw-2836	452	168	activities	activity	NOUN
taxlaw-2836	452	169	,	,	PUNCT
taxlaw-2836	452	170	and	and	CCONJ
taxlaw-2836	452	171	enhancing	enhance	VERB
taxlaw-2836	452	172	taxpayer	taxpayer	NOUN
taxlaw-2836	452	173	service	service	NOUN
taxlaw-2836	452	174	)	)	PUNCT
taxlaw-2836	452	175	;	;	PUNCT
taxlaw-2836	452	176	memorandum	memorandum	NOUN
taxlaw-2836	452	177	from	from	ADP
taxlaw-2836	452	178	j.	j.	PROPN
taxlaw-2836	452	179	russell	russell	PROPN
taxlaw-2836	452	180	george	george	PROPN
taxlaw-2836	452	181	to	to	ADP
taxlaw-2836	452	182	jacob	jacob	PROPN
taxlaw-2836	452	183	lew	lew	PROPN
taxlaw-2836	452	184	,	,	PUNCT
taxlaw-2836	452	185	supra	supra	PROPN
taxlaw-2836	452	186	note	note	PROPN
taxlaw-2836	452	187	4	4	NUM
taxlaw-2836	452	188	,	,	PUNCT
taxlaw-2836	452	189	at	at	ADP
taxlaw-2836	452	190	6	6	NUM
taxlaw-2836	452	191	,	,	PUNCT
taxlaw-2836	452	192	13	13	NUM
taxlaw-2836	452	193	-	-	SYM
taxlaw-2836	452	194	14	14	NUM
taxlaw-2836	452	195	.	.	PUNCT
taxlaw-2836	453	1	140	140	NUM
taxlaw-2836	453	2	daniel	daniel	PROPN
taxlaw-2836	453	3	werfel	werfel	PROPN
taxlaw-2836	453	4	,	,	PUNCT
taxlaw-2836	453	5	charting	chart	VERB
taxlaw-2836	453	6	a	a	DET
taxlaw-2836	453	7	path	path	NOUN
taxlaw-2836	453	8	forward	forward	ADV
taxlaw-2836	453	9	at	at	ADP
taxlaw-2836	453	10	the	the	DET
taxlaw-2836	453	11	irs	irs	PROPN
taxlaw-2836	453	12	:	:	PUNCT
taxlaw-2836	453	13	initial	initial	ADJ
taxlaw-2836	453	14	assessment	assessment	NOUN
taxlaw-2836	453	15	and	and	CCONJ
taxlaw-2836	453	16	plan	plan	NOUN
taxlaw-2836	453	17	of	of	ADP
taxlaw-2836	453	18	action	action	NOUN
taxlaw-2836	453	19	(	(	PUNCT
taxlaw-2836	453	20	june	june	PROPN
taxlaw-2836	453	21	24	24	NUM
taxlaw-2836	453	22	,	,	PUNCT
taxlaw-2836	453	23	2013	2013	NUM
taxlaw-2836	453	24	)	)	PUNCT
taxlaw-2836	453	25	http://www.irs.gov/pup/newsroom/initial%20assessment%20and%20plan%20of	http://www.irs.gov/pup/newsroom/initial%20assessment%20and%20plan%20of	NOUN
taxlaw-2836	454	1	%	%	NOUN
taxlaw-2836	454	2	20action.pdf	20action.pdf	NUM
taxlaw-2836	455	1	[	[	X
taxlaw-2836	455	2	http://perma.cc/zjj5-wbpl	http://perma.cc/zjj5-wbpl	PROPN
taxlaw-2836	455	3	]	]	PUNCT
taxlaw-2836	455	4	.	.	PUNCT
taxlaw-2836	456	1	141	141	NUM
taxlaw-2836	456	2	i	i	PRON
taxlaw-2836	456	3	d.	d.	PROPN
taxlaw-2836	456	4	,	,	PUNCT
taxlaw-2836	456	5	app	app	PROPN
taxlaw-2836	456	6	.	.	PUNCT
taxlaw-2836	457	1	e.	e.	PROPN
taxlaw-2836	457	2	142	142	NUM
taxlaw-2836	458	1	i	i	PRON
taxlaw-2836	458	2	d.	d.	PROPN
taxlaw-2836	458	3	2016	2016	NUM
taxlaw-2836	458	4	]	]	PUNCT
taxlaw-2836	458	5	“	"	PUNCT
taxlaw-2836	458	6	the	the	DET
taxlaw-2836	458	7	better	well	ADJ
taxlaw-2836	458	8	part	part	NOUN
taxlaw-2836	458	9	of	of	ADP
taxlaw-2836	458	10	valour	valour	NOUN
taxlaw-2836	458	11	is	be	AUX
taxlaw-2836	458	12	discretion	discretion	NOUN
taxlaw-2836	458	13	”	"	PUNCT
taxlaw-2836	458	14	103	103	NUM
taxlaw-2836	458	15	only	only	ADV
taxlaw-2836	458	16	potential	potential	ADJ
taxlaw-2836	458	17	issues	issue	NOUN
taxlaw-2836	458	18	raised	raise	VERB
taxlaw-2836	458	19	by	by	ADP
taxlaw-2836	458	20	the	the	DET
taxlaw-2836	458	21	organization	organization	NOUN
taxlaw-2836	458	22	’s	’s	PART
taxlaw-2836	458	23	application	application	NOUN
taxlaw-2836	458	24	were	be	AUX
taxlaw-2836	458	25	possible	possible	ADJ
taxlaw-2836	458	26	involvement	involvement	NOUN
taxlaw-2836	458	27	in	in	ADP
taxlaw-2836	458	28	political	political	ADJ
taxlaw-2836	458	29	campaign	campaign	NOUN
taxlaw-2836	458	30	intervention	intervention	NOUN
taxlaw-2836	458	31	or	or	CCONJ
taxlaw-2836	458	32	providing	provide	VERB
taxlaw-2836	458	33	private	private	ADJ
taxlaw-2836	458	34	benefit	benefit	NOUN
taxlaw-2836	458	35	to	to	ADP
taxlaw-2836	458	36	a	a	DET
taxlaw-2836	458	37	political	political	ADJ
taxlaw-2836	458	38	party.143	party.143	NOUN
taxlaw-2836	458	39	the	the	DET
taxlaw-2836	458	40	program	program	NOUN
taxlaw-2836	458	41	has	have	AUX
taxlaw-2836	458	42	achieved	achieve	VERB
taxlaw-2836	458	43	its	its	PRON
taxlaw-2836	458	44	short	short	ADJ
taxlaw-2836	458	45	-	-	PUNCT
taxlaw-2836	458	46	term	term	NOUN
taxlaw-2836	458	47	goal	goal	NOUN
taxlaw-2836	458	48	of	of	ADP
taxlaw-2836	458	49	clearing	clear	VERB
taxlaw-2836	458	50	the	the	DET
taxlaw-2836	458	51	backlog	backlog	NOUN
taxlaw-2836	458	52	of	of	ADP
taxlaw-2836	458	53	applications	application	NOUN
taxlaw-2836	458	54	raising	raise	VERB
taxlaw-2836	458	55	political	political	ADJ
taxlaw-2836	458	56	campaign	campaign	NOUN
taxlaw-2836	458	57	intervention	intervention	NOUN
taxlaw-2836	458	58	issues	issue	NOUN
taxlaw-2836	458	59	.	.	PUNCT
taxlaw-2836	459	1	the	the	DET
taxlaw-2836	459	2	irs	irs	PROPN
taxlaw-2836	459	3	reported	report	VERB
taxlaw-2836	459	4	that	that	SCONJ
taxlaw-2836	459	5	as	as	ADP
taxlaw-2836	459	6	of	of	ADP
taxlaw-2836	459	7	august	august	PROPN
taxlaw-2836	459	8	2015	2015	NUM
taxlaw-2836	459	9	141	141	NUM
taxlaw-2836	459	10	(	(	PUNCT
taxlaw-2836	459	11	97	97	NUM
taxlaw-2836	459	12	percent	percent	NOUN
taxlaw-2836	459	13	)	)	PUNCT
taxlaw-2836	459	14	of	of	ADP
taxlaw-2836	459	15	the	the	DET
taxlaw-2836	459	16	145	145	NUM
taxlaw-2836	459	17	organizations	organization	NOUN
taxlaw-2836	459	18	that	that	PRON
taxlaw-2836	459	19	were	be	AUX
taxlaw-2836	459	20	eligible	eligible	ADJ
taxlaw-2836	459	21	for	for	ADP
taxlaw-2836	459	22	the	the	DET
taxlaw-2836	459	23	expedited	expedite	VERB
taxlaw-2836	459	24	process	process	NOUN
taxlaw-2836	459	25	had	have	AUX
taxlaw-2836	459	26	had	have	VERB
taxlaw-2836	459	27	their	their	PRON
taxlaw-2836	459	28	cases	case	NOUN
taxlaw-2836	459	29	resolved	resolve	VERB
taxlaw-2836	459	30	,	,	PUNCT
taxlaw-2836	459	31	including	include	VERB
taxlaw-2836	459	32	43	43	NUM
taxlaw-2836	459	33	organizations	organization	NOUN
taxlaw-2836	459	34	that	that	PRON
taxlaw-2836	459	35	chose	choose	VERB
taxlaw-2836	459	36	the	the	DET
taxlaw-2836	459	37	optional	optional	ADJ
taxlaw-2836	459	38	expedited	expedite	VERB
taxlaw-2836	459	39	process	process	NOUN
taxlaw-2836	459	40	,	,	PUNCT
taxlaw-2836	459	41	with	with	ADP
taxlaw-2836	459	42	the	the	DET
taxlaw-2836	459	43	irs	irs	PROPN
taxlaw-2836	459	44	issuing	issue	VERB
taxlaw-2836	459	45	108	108	NUM
taxlaw-2836	459	46	favorable	favorable	ADJ
taxlaw-2836	459	47	determination	determination	NOUN
taxlaw-2836	459	48	letters.144	letters.144	PROPN
taxlaw-2836	459	49	separately	separately	ADV
taxlaw-2836	459	50	,	,	PUNCT
taxlaw-2836	459	51	the	the	DET
taxlaw-2836	459	52	treasury	treasury	NOUN
taxlaw-2836	459	53	inspector	inspector	NOUN
taxlaw-2836	459	54	general	general	NOUN
taxlaw-2836	459	55	for	for	ADP
taxlaw-2836	459	56	tax	tax	NOUN
taxlaw-2836	459	57	administration	administration	NOUN
taxlaw-2836	459	58	(	(	PUNCT
taxlaw-2836	459	59	tigta	tigta	PROPN
taxlaw-2836	459	60	)	)	PUNCT
taxlaw-2836	459	61	reported	report	VERB
taxlaw-2836	459	62	that	that	SCONJ
taxlaw-2836	459	63	of	of	ADP
taxlaw-2836	459	64	the	the	DET
taxlaw-2836	459	65	160	160	NUM
taxlaw-2836	459	66	applications	application	NOUN
taxlaw-2836	459	67	for	for	ADP
taxlaw-2836	459	68	recognition	recognition	NOUN
taxlaw-2836	459	69	of	of	ADP
taxlaw-2836	459	70	exemption	exemption	NOUN
taxlaw-2836	459	71	under	under	ADP
taxlaw-2836	459	72	i.r.c	i.r.c	NOUN
taxlaw-2836	459	73	.	.	PUNCT
taxlaw-2836	460	1	§	§	PROPN
taxlaw-2836	460	2	501(c)(4	501(c)(4	NUM
taxlaw-2836	460	3	)	)	PUNCT
taxlaw-2836	460	4	that	that	PRON
taxlaw-2836	460	5	involved	involve	VERB
taxlaw-2836	460	6	possible	possible	ADJ
taxlaw-2836	460	7	political	political	ADJ
taxlaw-2836	460	8	activity	activity	NOUN
taxlaw-2836	460	9	and	and	CCONJ
taxlaw-2836	460	10	were	be	AUX
taxlaw-2836	460	11	open	open	ADJ
taxlaw-2836	460	12	as	as	ADP
taxlaw-2836	460	13	of	of	ADP
taxlaw-2836	460	14	december	december	PROPN
taxlaw-2836	460	15	17	17	NUM
taxlaw-2836	460	16	,	,	PUNCT
taxlaw-2836	460	17	2012	2012	NUM
taxlaw-2836	460	18	,	,	PUNCT
taxlaw-2836	460	19	149	149	NUM
taxlaw-2836	460	20	applications	application	NOUN
taxlaw-2836	460	21	had	have	AUX
taxlaw-2836	460	22	been	be	AUX
taxlaw-2836	460	23	closed	close	VERB
taxlaw-2836	460	24	as	as	ADP
taxlaw-2836	460	25	of	of	ADP
taxlaw-2836	460	26	march	march	PROPN
taxlaw-2836	460	27	2015	2015	NUM
taxlaw-2836	460	28	and	and	CCONJ
taxlaw-2836	460	29	the	the	DET
taxlaw-2836	460	30	11	11	NUM
taxlaw-2836	460	31	remaining	remain	VERB
taxlaw-2836	460	32	applications	application	NOUN
taxlaw-2836	460	33	were	be	AUX
taxlaw-2836	460	34	either	either	CCONJ
taxlaw-2836	460	35	in	in	ADP
taxlaw-2836	460	36	litigation	litigation	NOUN
taxlaw-2836	460	37	,	,	PUNCT
taxlaw-2836	460	38	in	in	ADP
taxlaw-2836	460	39	appeals	appeal	NOUN
taxlaw-2836	460	40	,	,	PUNCT
taxlaw-2836	460	41	or	or	CCONJ
taxlaw-2836	460	42	had	have	AUX
taxlaw-2836	460	43	received	receive	VERB
taxlaw-2836	460	44	a	a	DET
taxlaw-2836	460	45	proposed	propose	VERB
taxlaw-2836	460	46	adverse	adverse	ADJ
taxlaw-2836	460	47	determination.145	determination.145	PROPN
taxlaw-2836	460	48	b.	b.	PROPN
taxlaw-2836	460	49	new	new	ADJ
taxlaw-2836	460	50	form	form	NOUN
taxlaw-2836	460	51	1023	1023	NUM
taxlaw-2836	460	52	-	-	SYM
taxlaw-2836	460	53	ez	ez	PROPN
taxlaw-2836	460	54	&	&	CCONJ
taxlaw-2836	460	55	streamlined	streamlined	ADJ
taxlaw-2836	460	56	procedures	procedure	NOUN
taxlaw-2836	460	57	in	in	ADP
taxlaw-2836	460	58	mid-2014	mid-2014	NOUN
taxlaw-2836	460	59	,	,	PUNCT
taxlaw-2836	460	60	the	the	DET
taxlaw-2836	460	61	irs	irs	PROPN
taxlaw-2836	460	62	announced	announce	VERB
taxlaw-2836	460	63	a	a	DET
taxlaw-2836	460	64	new	new	ADJ
taxlaw-2836	460	65	“	"	PUNCT
taxlaw-2836	460	66	streamlined	streamlined	ADJ
taxlaw-2836	460	67	application	application	NOUN
taxlaw-2836	460	68	for	for	ADP
taxlaw-2836	460	69	recognition	recognition	NOUN
taxlaw-2836	460	70	of	of	ADP
taxlaw-2836	460	71	exemption	exemption	NOUN
taxlaw-2836	460	72	under	under	ADP
taxlaw-2836	460	73	section	section	NOUN
taxlaw-2836	460	74	501(c)(3)”—the	501(c)(3)”—the	DET
taxlaw-2836	460	75	form	form	NOUN
taxlaw-2836	460	76	1023	1023	NUM
taxlaw-2836	460	77	-	-	SYM
taxlaw-2836	460	78	ez	ez	NOUN
taxlaw-2836	460	79	.	.	PROPN
taxlaw-2836	460	80	146	146	NUM
taxlaw-2836	460	81	only	only	ADJ
taxlaw-2836	460	82	organizations	organization	NOUN
taxlaw-2836	460	83	anticipating	anticipate	VERB
taxlaw-2836	460	84	relatively	relatively	ADV
taxlaw-2836	460	85	low	low	ADJ
taxlaw-2836	460	86	annual	annual	ADJ
taxlaw-2836	460	87	gross	gross	ADJ
taxlaw-2836	460	88	receipts	receipt	NOUN
taxlaw-2836	460	89	(	(	PUNCT
taxlaw-2836	460	90	$	$	SYM
taxlaw-2836	460	91	50,000	50,000	NUM
taxlaw-2836	460	92	or	or	CCONJ
taxlaw-2836	460	93	less	less	ADJ
taxlaw-2836	460	94	)	)	PUNCT
taxlaw-2836	460	95	,	,	PUNCT
taxlaw-2836	460	96	owning	own	VERB
taxlaw-2836	460	97	total	total	ADJ
taxlaw-2836	460	98	assets	asset	NOUN
taxlaw-2836	460	99	not	not	PART
taxlaw-2836	460	100	exceeding	exceed	VERB
taxlaw-2836	460	101	$	$	SYM
taxlaw-2836	460	102	250,000	250,000	NUM
taxlaw-2836	460	103	,	,	PUNCT
taxlaw-2836	460	104	lacking	lack	VERB
taxlaw-2836	460	105	a	a	DET
taxlaw-2836	460	106	variety	variety	NOUN
taxlaw-2836	460	107	of	of	ADP
taxlaw-2836	460	108	other	other	ADJ
taxlaw-2836	460	109	characteristics	characteristic	NOUN
taxlaw-2836	460	110	(	(	PUNCT
taxlaw-2836	460	111	such	such	ADJ
taxlaw-2836	460	112	as	as	ADP
taxlaw-2836	460	113	being	be	AUX
taxlaw-2836	460	114	a	a	DET
taxlaw-2836	460	115	church	church	NOUN
taxlaw-2836	460	116	,	,	PUNCT
taxlaw-2836	460	117	school	school	NOUN
taxlaw-2836	460	118	,	,	PUNCT
taxlaw-2836	460	119	or	or	CCONJ
taxlaw-2836	460	120	hospital	hospital	NOUN
taxlaw-2836	460	121	)	)	PUNCT
taxlaw-2836	460	122	,	,	PUNCT
taxlaw-2836	460	123	and	and	CCONJ
taxlaw-2836	460	124	not	not	PART
taxlaw-2836	460	125	planning	plan	VERB
taxlaw-2836	460	126	to	to	PART
taxlaw-2836	460	127	engage	engage	VERB
taxlaw-2836	460	128	in	in	ADP
taxlaw-2836	460	129	certain	certain	ADJ
taxlaw-2836	460	130	activities	activity	NOUN
taxlaw-2836	460	131	(	(	PUNCT
taxlaw-2836	460	132	such	such	ADJ
taxlaw-2836	460	133	as	as	ADP
taxlaw-2836	460	134	credit	credit	NOUN
taxlaw-2836	460	135	counseling	counseling	NOUN
taxlaw-2836	460	136	or	or	CCONJ
taxlaw-2836	460	137	maintaining	maintain	VERB
taxlaw-2836	460	138	donor	donor	NOUN
taxlaw-2836	460	139	advised	advise	VERB
taxlaw-2836	460	140	funds	fund	NOUN
taxlaw-2836	460	141	)	)	PUNCT
taxlaw-2836	460	142	are	be	AUX
taxlaw-2836	460	143	eligible	eligible	ADJ
taxlaw-2836	460	144	to	to	PART
taxlaw-2836	460	145	use	use	VERB
taxlaw-2836	460	146	this	this	DET
taxlaw-2836	460	147	new	new	ADJ
taxlaw-2836	460	148	form.147	form.147	NOUN
taxlaw-2836	460	149	for	for	ADP
taxlaw-2836	460	150	the	the	DET
taxlaw-2836	460	151	organizations	organization	NOUN
taxlaw-2836	460	152	that	that	PRON
taxlaw-2836	460	153	are	be	AUX
taxlaw-2836	460	154	eligible	eligible	ADJ
taxlaw-2836	460	155	to	to	PART
taxlaw-2836	460	156	use	use	VERB
taxlaw-2836	460	157	the	the	DET
taxlaw-2836	460	158	new	new	ADJ
taxlaw-2836	460	159	form	form	NOUN
taxlaw-2836	460	160	,	,	PUNCT
taxlaw-2836	460	161	however	however	ADV
taxlaw-2836	460	162	,	,	PUNCT
taxlaw-2836	460	163	relatively	relatively	ADV
taxlaw-2836	460	164	minimal	minimal	ADJ
taxlaw-2836	460	165	information	information	NOUN
taxlaw-2836	460	166	is	be	AUX
taxlaw-2836	460	167	required	require	VERB
taxlaw-2836	460	168	and	and	CCONJ
taxlaw-2836	460	169	,	,	PUNCT
taxlaw-2836	460	170	most	most	ADV
taxlaw-2836	460	171	importantly	importantly	ADV
taxlaw-2836	460	172	,	,	PUNCT
taxlaw-2836	460	173	certain	certain	ADJ
taxlaw-2836	460	174	key	key	ADJ
taxlaw-2836	460	175	requirements	requirement	NOUN
taxlaw-2836	460	176	are	be	AUX
taxlaw-2836	460	177	deemed	deem	VERB
taxlaw-2836	460	178	satisfied	satisfied	ADJ
taxlaw-2836	460	179	as	as	ADV
taxlaw-2836	460	180	long	long	ADV
taxlaw-2836	460	181	as	as	ADP
taxlaw-2836	460	182	an	an	DET
taxlaw-2836	460	183	appropriate	appropriate	ADJ
taxlaw-2836	460	184	official	official	NOUN
taxlaw-2836	460	185	of	of	ADP
taxlaw-2836	460	186	the	the	DET
taxlaw-2836	460	187	organization	organization	NOUN
taxlaw-2836	460	188	attests	attest	VERB
taxlaw-2836	460	189	that	that	SCONJ
taxlaw-2836	460	190	they	they	PRON
taxlaw-2836	460	191	have	have	AUX
taxlaw-2836	460	192	been	be	AUX
taxlaw-2836	460	193	met	meet	VERB
taxlaw-2836	460	194	.	.	PUNCT
taxlaw-2836	461	1	these	these	DET
taxlaw-2836	461	2	requirements	requirement	NOUN
taxlaw-2836	461	3	include	include	VERB
taxlaw-2836	461	4	whether	whether	SCONJ
taxlaw-2836	461	5	the	the	DET
taxlaw-2836	461	6	group	group	NOUN
taxlaw-2836	461	7	’s	’s	PART
taxlaw-2836	461	8	organizing	organize	VERB
taxlaw-2836	461	9	document	document	NOUN
taxlaw-2836	461	10	contains	contain	VERB
taxlaw-2836	461	11	required	required	ADJ
taxlaw-2836	461	12	provisions	provision	NOUN
taxlaw-2836	461	13	(	(	PUNCT
taxlaw-2836	461	14	thereby	thereby	ADV
taxlaw-2836	461	15	avoiding	avoid	VERB
taxlaw-2836	461	16	the	the	DET
taxlaw-2836	461	17	need	need	NOUN
taxlaw-2836	461	18	to	to	PART
taxlaw-2836	461	19	provide	provide	VERB
taxlaw-2836	461	20	the	the	DET
taxlaw-2836	461	21	irs	irs	PROPN
taxlaw-2836	461	22	with	with	ADP
taxlaw-2836	461	23	an	an	DET
taxlaw-2836	461	24	actual	actual	ADJ
taxlaw-2836	461	25	copy	copy	NOUN
taxlaw-2836	461	26	of	of	ADP
taxlaw-2836	461	27	that	that	DET
taxlaw-2836	461	28	document	document	NOUN
taxlaw-2836	461	29	)	)	PUNCT
taxlaw-2836	461	30	,	,	PUNCT
taxlaw-2836	461	31	whether	whether	SCONJ
taxlaw-2836	461	32	the	the	DET
taxlaw-2836	461	33	group	group	NOUN
taxlaw-2836	461	34	is	be	AUX
taxlaw-2836	461	35	organized	organize	VERB
taxlaw-2836	461	36	and	and	CCONJ
taxlaw-2836	461	37	will	will	AUX
taxlaw-2836	461	38	be	be	AUX
taxlaw-2836	461	39	operated	operate	VERB
taxlaw-2836	461	40	exclusively	exclusively	ADV
taxlaw-2836	461	41	for	for	ADP
taxlaw-2836	461	42	permitted	permit	VERB
taxlaw-2836	461	43	purposes	purpose	NOUN
taxlaw-2836	461	44	(	(	PUNCT
taxlaw-2836	461	45	thereby	thereby	ADV
taxlaw-2836	461	46	avoiding	avoid	VERB
taxlaw-2836	461	47	the	the	DET
taxlaw-2836	461	48	need	need	NOUN
taxlaw-2836	461	49	to	to	PART
taxlaw-2836	461	50	provide	provide	VERB
taxlaw-2836	461	51	a	a	DET
taxlaw-2836	461	52	narrative	narrative	ADJ
taxlaw-2836	461	53	description	description	NOUN
taxlaw-2836	461	54	of	of	ADP
taxlaw-2836	461	55	the	the	DET
taxlaw-2836	461	56	group	group	NOUN
taxlaw-2836	461	57	’s	’s	PART
taxlaw-2836	461	58	current	current	ADJ
taxlaw-2836	461	59	and	and	CCONJ
taxlaw-2836	461	60	planned	planned	ADJ
taxlaw-2836	461	61	activities	activity	NOUN
taxlaw-2836	461	62	)	)	PUNCT
taxlaw-2836	461	63	,	,	PUNCT
taxlaw-2836	461	64	and	and	CCONJ
taxlaw-2836	461	65	whether	whether	SCONJ
taxlaw-2836	461	66	the	the	DET
taxlaw-2836	461	67	group	group	NOUN
taxlaw-2836	461	68	has	have	VERB
taxlaw-2836	461	69	not	not	PART
taxlaw-2836	461	70	and	and	CCONJ
taxlaw-2836	461	71	will	will	AUX
taxlaw-2836	461	72	not	not	PART
taxlaw-2836	461	73	conduct	conduct	VERB
taxlaw-2836	461	74	prohibited	prohibit	VERB
taxlaw-2836	461	75	activities	activity	NOUN
taxlaw-2836	461	76	such	such	ADJ
taxlaw-2836	461	77	as	as	ADP
taxlaw-2836	461	78	supporting	support	VERB
taxlaw-2836	461	79	candidates	candidate	NOUN
taxlaw-2836	461	80	or	or	CCONJ
taxlaw-2836	461	81	providing	provide	VERB
taxlaw-2836	461	82	a	a	DET
taxlaw-2836	461	83	substantial	substantial	ADJ
taxlaw-2836	461	84	private	private	ADJ
taxlaw-2836	461	85	benefit	benefit	NOUN
taxlaw-2836	461	86	.	.	PUNCT
taxlaw-2836	462	1	148	148	NUM
taxlaw-2836	462	2	the	the	DET
taxlaw-2836	462	3	application	application	NOUN
taxlaw-2836	462	4	also	also	ADV
taxlaw-2836	462	5	asks	ask	VERB
taxlaw-2836	462	6	whether	whether	SCONJ
taxlaw-2836	462	7	the	the	DET
taxlaw-2836	462	8	organization	organization	NOUN
taxlaw-2836	462	9	will	will	AUX
taxlaw-2836	462	10	engage	engage	VERB
taxlaw-2836	462	11	in	in	ADP
taxlaw-2836	462	12	certain	certain	ADJ
taxlaw-2836	462	13	permitted	permit	VERB
taxlaw-2836	462	14	but	but	CCONJ
taxlaw-2836	462	15	limited	limited	ADJ
taxlaw-2836	462	16	or	or	CCONJ
taxlaw-2836	462	17	regulated	regulated	ADJ
taxlaw-2836	462	18	activities	activity	NOUN
taxlaw-2836	462	19	,	,	PUNCT
taxlaw-2836	462	20	such	such	ADJ
taxlaw-2836	462	21	as	as	ADP
taxlaw-2836	462	22	attempting	attempt	VERB
taxlaw-2836	462	23	to	to	PART
taxlaw-2836	462	24	influence	influence	VERB
taxlaw-2836	462	25	legislation	legislation	NOUN
taxlaw-2836	462	26	,	,	PUNCT
taxlaw-2836	462	27	paying	pay	VERB
taxlaw-2836	462	28	compensation	compensation	NOUN
taxlaw-2836	462	29	to	to	ADP
taxlaw-2836	462	30	officers	officer	NOUN
taxlaw-2836	462	31	,	,	PUNCT
taxlaw-2836	462	32	directors	director	NOUN
taxlaw-2836	462	33	,	,	PUNCT
taxlaw-2836	462	34	or	or	CCONJ
taxlaw-2836	462	35	trustees	trustee	NOUN
taxlaw-2836	462	36	,	,	PUNCT
taxlaw-2836	462	37	and	and	CCONJ
taxlaw-2836	462	38	operating	operate	VERB
taxlaw-2836	462	39	overseas.149	overseas.149	NOUN
taxlaw-2836	462	40	the	the	DET
taxlaw-2836	462	41	form	form	NOUN
taxlaw-2836	462	42	1023	1023	NUM
taxlaw-2836	462	43	-	-	PUNCT
taxlaw-2836	462	44	ez	ez	NOUN
taxlaw-2836	462	45	grew	grow	VERB
taxlaw-2836	462	46	out	out	ADP
taxlaw-2836	462	47	of	of	ADP
taxlaw-2836	462	48	streamlined	streamlined	ADJ
taxlaw-2836	462	49	procedures	procedure	NOUN
taxlaw-2836	462	50	for	for	ADP
taxlaw-2836	462	51	processing	processing	NOUN
taxlaw-2836	462	52	applications	application	NOUN
taxlaw-2836	462	53	for	for	ADP
taxlaw-2836	462	54	recognition	recognition	NOUN
taxlaw-2836	462	55	of	of	ADP
taxlaw-2836	462	56	exemption	exemption	NOUN
taxlaw-2836	462	57	under	under	ADP
taxlaw-2836	462	58	any	any	DET
taxlaw-2836	462	59	i.r.c	i.r.c	NOUN
taxlaw-2836	462	60	.	.	PUNCT
taxlaw-2836	463	1	§	§	PROPN
taxlaw-2836	463	2	501(c	501(c	PROPN
taxlaw-2836	463	3	)	)	PUNCT
taxlaw-2836	463	4	paragraph	paragraph	NOUN
taxlaw-2836	463	5	.	.	PUNCT
taxlaw-2836	464	1	the	the	DET
taxlaw-2836	464	2	irs	irs	PROPN
taxlaw-2836	464	3	first	first	ADV
taxlaw-2836	464	4	adopted	adopt	VERB
taxlaw-2836	464	5	these	these	DET
taxlaw-2836	464	6	procedures	procedure	NOUN
taxlaw-2836	464	7	for	for	ADP
taxlaw-2836	464	8	applications	application	NOUN
taxlaw-2836	464	9	that	that	PRON
taxlaw-2836	464	10	had	have	AUX
taxlaw-2836	464	11	been	be	AUX
taxlaw-2836	464	12	pending	pende	VERB
taxlaw-2836	464	13	for	for	ADP
taxlaw-2836	464	14	more	more	ADJ
taxlaw-2836	464	15	than	than	ADP
taxlaw-2836	464	16	a	a	PRON
taxlaw-2836	464	17	year	year	NOUN
taxlaw-2836	464	18	,	,	PUNCT
taxlaw-2836	464	19	but	but	CCONJ
taxlaw-2836	464	20	then	then	ADV
taxlaw-2836	464	21	extended	extend	VERB
taxlaw-2836	464	22	these	these	DET
taxlaw-2836	464	23	procedures	procedure	NOUN
taxlaw-2836	464	24	to	to	ADP
taxlaw-2836	464	25	all	all	DET
taxlaw-2836	464	26	pending	pende	VERB
taxlaw-2836	464	27	applications	application	NOUN
taxlaw-2836	464	28	,	,	PUNCT
taxlaw-2836	464	29	and	and	CCONJ
taxlaw-2836	464	30	finally	finally	ADV
taxlaw-2836	464	31	to	to	ADP
taxlaw-2836	464	32	new	new	ADJ
taxlaw-2836	464	33	applications	application	NOUN
taxlaw-2836	464	34	as	as	ADP
taxlaw-2836	464	35	143	143	NUM
taxlaw-2836	464	36	irs	irs	NOUN
taxlaw-2836	464	37	,	,	PUNCT
taxlaw-2836	464	38	optional	optional	ADJ
taxlaw-2836	464	39	expedited	expedite	VERB
taxlaw-2836	464	40	processing	processing	NOUN
taxlaw-2836	464	41	expanded	expand	VERB
taxlaw-2836	464	42	to	to	ADP
taxlaw-2836	464	43	all	all	DET
taxlaw-2836	464	44	eligible	eligible	ADJ
taxlaw-2836	464	45	501(c)(4	501(c)(4	NUM
taxlaw-2836	464	46	)	)	PUNCT
taxlaw-2836	464	47	applicants	applicant	NOUN
taxlaw-2836	464	48	beginning	begin	VERB
taxlaw-2836	464	49	in	in	ADP
taxlaw-2836	464	50	december	december	PROPN
taxlaw-2836	464	51	2013	2013	NUM
taxlaw-2836	464	52	,	,	PUNCT
taxlaw-2836	464	53	http://www.irs.gov/charities-&-non-profits/other-non-profits/expandedoptional-expedited-approval-process-for-501c4s	http://www.irs.gov/charities-&-non-profits/other-non-profits/expandedoptional-expedited-approval-process-for-501c4s	PROPN
taxlaw-2836	465	1	[	[	X
taxlaw-2836	465	2	http://perma.cc/2tx3-klrn	http://perma.cc/2tx3-klrn	X
taxlaw-2836	465	3	]	]	PUNCT
taxlaw-2836	465	4	.	.	PUNCT
taxlaw-2836	466	1	144	144	NUM
taxlaw-2836	466	2	irs	irs	PROPN
taxlaw-2836	466	3	,	,	PUNCT
taxlaw-2836	466	4	tigta	tigta	PROPN
taxlaw-2836	466	5	recommendation	recommendation	NOUN
taxlaw-2836	466	6	#	#	SYM
taxlaw-2836	466	7	7	7	NUM
taxlaw-2836	466	8	:	:	PUNCT
taxlaw-2836	466	9	details	detail	NOUN
taxlaw-2836	466	10	and	and	CCONJ
taxlaw-2836	466	11	status	status	NOUN
taxlaw-2836	466	12	,	,	PUNCT
taxlaw-2836	466	13	http://www.irs.gov/charities-&-nonprofits/tigta-recommendation-7	http://www.irs.gov/charities-&-nonprofits/tigta-recommendation-7	PROPN
taxlaw-2836	466	14	[	[	X
taxlaw-2836	466	15	http://perma.cc/hvg7-mkxl	http://perma.cc/hvg7-mkxl	PROPN
taxlaw-2836	466	16	]	]	PUNCT
taxlaw-2836	466	17	.	.	PUNCT
taxlaw-2836	467	1	145	145	NUM
taxlaw-2836	467	2	treasury	treasury	PROPN
taxlaw-2836	467	3	inspector	inspector	NOUN
taxlaw-2836	467	4	general	general	NOUN
taxlaw-2836	467	5	for	for	ADP
taxlaw-2836	467	6	tax	tax	NOUN
taxlaw-2836	467	7	admin	admin	PROPN
taxlaw-2836	467	8	.	.	PROPN
taxlaw-2836	467	9	,	,	PUNCT
taxlaw-2836	467	10	status	status	NOUN
taxlaw-2836	467	11	of	of	ADP
taxlaw-2836	467	12	actions	action	NOUN
taxlaw-2836	467	13	taken	take	VERB
taxlaw-2836	467	14	to	to	PART
taxlaw-2836	467	15	improve	improve	VERB
taxlaw-2836	467	16	the	the	DET
taxlaw-2836	467	17	processing	processing	NOUN
taxlaw-2836	467	18	of	of	ADP
taxlaw-2836	467	19	tax	tax	NOUN
taxlaw-2836	467	20	-	-	PUNCT
taxlaw-2836	467	21	exempt	exempt	ADJ
taxlaw-2836	467	22	applications	application	NOUN
taxlaw-2836	467	23	involving	involve	VERB
taxlaw-2836	467	24	political	political	ADJ
taxlaw-2836	467	25	campaign	campaign	NOUN
taxlaw-2836	467	26	intervention	intervention	NOUN
taxlaw-2836	467	27	16	16	NUM
taxlaw-2836	467	28	-	-	SYM
taxlaw-2836	467	29	19	19	NUM
taxlaw-2836	467	30	(	(	PUNCT
taxlaw-2836	467	31	2015	2015	NUM
taxlaw-2836	467	32	)	)	PUNCT
taxlaw-2836	467	33	,	,	PUNCT
taxlaw-2836	467	34	http://www.treasury.gov/tigta/auditreports/2015reports/201510025fr.pdf	http://www.treasury.gov/tigta/auditreports/2015reports/201510025fr.pdf	NOUN
taxlaw-2836	468	1	[	[	X
taxlaw-2836	468	2	http://perma.cc/f6v6-nyqn	http://perma.cc/f6v6-nyqn	X
taxlaw-2836	468	3	]	]	PUNCT
taxlaw-2836	468	4	.	.	PUNCT
taxlaw-2836	469	1	146	146	NUM
taxlaw-2836	469	2	see	see	VERB
taxlaw-2836	469	3	supra	supra	PROPN
taxlaw-2836	469	4	note	note	PROPN
taxlaw-2836	469	5	5	5	NUM
taxlaw-2836	469	6	.	.	NOUN
taxlaw-2836	469	7	147	147	NUM
taxlaw-2836	469	8	irs	irs	NOUN
taxlaw-2836	469	9	,	,	PUNCT
taxlaw-2836	469	10	instructions	instruction	NOUN
taxlaw-2836	469	11	for	for	ADP
taxlaw-2836	469	12	form	form	NOUN
taxlaw-2836	469	13	1023	1023	NUM
taxlaw-2836	469	14	-	-	SYM
taxlaw-2836	469	15	ez	ez	NOUN
taxlaw-2836	469	16	,	,	PUNCT
taxlaw-2836	469	17	at	at	ADP
taxlaw-2836	469	18	11	11	NUM
taxlaw-2836	469	19	-	-	SYM
taxlaw-2836	469	20	17	17	NUM
taxlaw-2836	469	21	(	(	PUNCT
taxlaw-2836	469	22	revised	revise	VERB
taxlaw-2836	469	23	aug	aug	PROPN
taxlaw-2836	469	24	.	.	PROPN
taxlaw-2836	469	25	2015	2015	NUM
taxlaw-2836	469	26	)	)	PUNCT
taxlaw-2836	469	27	,	,	PUNCT
taxlaw-2836	469	28	https://www.irs.gov/pub	https://www.irs.gov/pub	PROPN
taxlaw-2836	469	29	/irs	/ir	NOUN
taxlaw-2836	469	30	-	-	PUNCT
taxlaw-2836	469	31	pdf	pdf	NOUN
taxlaw-2836	469	32	/	/	SYM
taxlaw-2836	469	33	i1023ez.pdf	i1023ez.pdf	NOUN
taxlaw-2836	470	1	[	[	X
taxlaw-2836	470	2	http://perma.cc/by6y-6m4	http://perma.cc/by6y-6m4	NOUN
taxlaw-2836	470	3	g	g	X
taxlaw-2836	470	4	]	]	PUNCT
taxlaw-2836	470	5	.	.	PUNCT
taxlaw-2836	471	1	148	148	NUM
taxlaw-2836	471	2	irs	irs	PROPN
taxlaw-2836	471	3	form	form	NOUN
taxlaw-2836	471	4	1023	1023	NUM
taxlaw-2836	471	5	-	-	SYM
taxlaw-2836	471	6	ez	ez	PROPN
taxlaw-2836	471	7	(	(	PUNCT
taxlaw-2836	471	8	june	june	PROPN
taxlaw-2836	471	9	2014	2014	NUM
taxlaw-2836	471	10	)	)	PUNCT
taxlaw-2836	471	11	.	.	PUNCT
taxlaw-2836	472	1	149	149	NUM
taxlaw-2836	473	1	i	i	PRON
taxlaw-2836	473	2	d.	d.	PROPN
taxlaw-2836	473	3	104	104	PROPN
taxlaw-2836	473	4	columbia	columbia	PROPN
taxlaw-2836	473	5	journal	journal	PROPN
taxlaw-2836	473	6	of	of	ADP
taxlaw-2836	473	7	tax	tax	NOUN
taxlaw-2836	473	8	law	law	NOUN
taxlaw-2836	474	1	[	[	X
taxlaw-2836	474	2	vol.7:80	vol.7:80	ADP
taxlaw-2836	474	3	well.150	well.150	VERB
taxlaw-2836	474	4	similar	similar	ADJ
taxlaw-2836	474	5	to	to	ADP
taxlaw-2836	474	6	the	the	DET
taxlaw-2836	474	7	form	form	NOUN
taxlaw-2836	474	8	1023	1023	NUM
taxlaw-2836	474	9	-	-	SYM
taxlaw-2836	474	10	ez	ez	NOUN
taxlaw-2836	474	11	,	,	PUNCT
taxlaw-2836	474	12	these	these	DET
taxlaw-2836	474	13	procedures	procedure	NOUN
taxlaw-2836	474	14	generally	generally	ADV
taxlaw-2836	474	15	require	require	VERB
taxlaw-2836	474	16	attestations	attestation	NOUN
taxlaw-2836	474	17	,	,	PUNCT
taxlaw-2836	474	18	as	as	SCONJ
taxlaw-2836	474	19	opposed	oppose	VERB
taxlaw-2836	474	20	to	to	ADP
taxlaw-2836	474	21	copies	copy	NOUN
taxlaw-2836	474	22	of	of	ADP
taxlaw-2836	474	23	organizing	organize	VERB
taxlaw-2836	474	24	documents	document	NOUN
taxlaw-2836	474	25	or	or	CCONJ
taxlaw-2836	474	26	narrative	narrative	NOUN
taxlaw-2836	474	27	descriptions	description	NOUN
taxlaw-2836	474	28	to	to	PART
taxlaw-2836	474	29	resolve	resolve	VERB
taxlaw-2836	474	30	open	open	ADJ
taxlaw-2836	474	31	issues	issue	NOUN
taxlaw-2836	474	32	if	if	SCONJ
taxlaw-2836	474	33	certain	certain	ADJ
taxlaw-2836	474	34	conditions	condition	NOUN
taxlaw-2836	474	35	are	be	AUX
taxlaw-2836	474	36	satisfied.151	satisfied.151	VERB
taxlaw-2836	474	37	as	as	ADP
taxlaw-2836	474	38	with	with	ADP
taxlaw-2836	474	39	the	the	DET
taxlaw-2836	474	40	optional	optional	ADJ
taxlaw-2836	474	41	expedited	expedite	VERB
taxlaw-2836	474	42	process	process	NOUN
taxlaw-2836	474	43	for	for	ADP
taxlaw-2836	474	44	i.r.c	i.r.c	NOUN
taxlaw-2836	474	45	.	.	PUNCT
taxlaw-2836	475	1	§	§	PROPN
taxlaw-2836	475	2	501(c)(4	501(c)(4	NUM
taxlaw-2836	475	3	)	)	PUNCT
taxlaw-2836	475	4	applications	application	NOUN
taxlaw-2836	475	5	,	,	PUNCT
taxlaw-2836	475	6	these	these	DET
taxlaw-2836	475	7	changes	change	NOUN
taxlaw-2836	475	8	appear	appear	VERB
taxlaw-2836	475	9	to	to	PART
taxlaw-2836	475	10	have	have	AUX
taxlaw-2836	475	11	achieved	achieve	VERB
taxlaw-2836	475	12	their	their	PRON
taxlaw-2836	475	13	short	short	ADJ
taxlaw-2836	475	14	-	-	PUNCT
taxlaw-2836	475	15	term	term	NOUN
taxlaw-2836	475	16	goal	goal	NOUN
taxlaw-2836	475	17	of	of	ADP
taxlaw-2836	475	18	clearing	clear	VERB
taxlaw-2836	475	19	the	the	DET
taxlaw-2836	475	20	backlog	backlog	NOUN
taxlaw-2836	475	21	of	of	ADP
taxlaw-2836	475	22	i.r.c	i.r.c	NOUN
taxlaw-2836	475	23	.	.	PUNCT
taxlaw-2836	476	1	§	§	PROPN
taxlaw-2836	476	2	501(c)(3	501(c)(3	NUM
taxlaw-2836	476	3	)	)	PUNCT
taxlaw-2836	476	4	applications	application	NOUN
taxlaw-2836	476	5	.	.	PUNCT
taxlaw-2836	477	1	gao	gao	PROPN
taxlaw-2836	477	2	recently	recently	ADV
taxlaw-2836	477	3	found	find	VERB
taxlaw-2836	477	4	that	that	SCONJ
taxlaw-2836	477	5	the	the	DET
taxlaw-2836	477	6	irs	irs	PROPN
taxlaw-2836	477	7	had	have	AUX
taxlaw-2836	477	8	reduced	reduce	VERB
taxlaw-2836	477	9	the	the	DET
taxlaw-2836	477	10	inventory	inventory	NOUN
taxlaw-2836	477	11	of	of	ADP
taxlaw-2836	477	12	all	all	DET
taxlaw-2836	477	13	applications	application	NOUN
taxlaw-2836	477	14	(	(	PUNCT
taxlaw-2836	477	15	the	the	DET
taxlaw-2836	477	16	vast	vast	ADJ
taxlaw-2836	477	17	majority	majority	NOUN
taxlaw-2836	477	18	of	of	ADP
taxlaw-2836	477	19	which	which	PRON
taxlaw-2836	477	20	were	be	AUX
taxlaw-2836	477	21	presumably	presumably	ADV
taxlaw-2836	477	22	for	for	ADP
taxlaw-2836	477	23	recognition	recognition	NOUN
taxlaw-2836	477	24	of	of	ADP
taxlaw-2836	477	25	i.r.c	i.r.c	NOUN
taxlaw-2836	477	26	.	.	PUNCT
taxlaw-2836	478	1	§	§	PROPN
taxlaw-2836	478	2	501(c)(3	501(c)(3	NUM
taxlaw-2836	478	3	)	)	PUNCT
taxlaw-2836	478	4	status	status	NOUN
taxlaw-2836	478	5	)	)	PUNCT
taxlaw-2836	478	6	from	from	ADP
taxlaw-2836	478	7	65,718	65,718	NUM
taxlaw-2836	478	8	at	at	ADP
taxlaw-2836	478	9	the	the	DET
taxlaw-2836	478	10	end	end	NOUN
taxlaw-2836	478	11	of	of	ADP
taxlaw-2836	478	12	fiscal	fiscal	ADJ
taxlaw-2836	478	13	year	year	NOUN
taxlaw-2836	478	14	2013	2013	NUM
taxlaw-2836	478	15	to	to	ADP
taxlaw-2836	478	16	22,759	22,759	NUM
taxlaw-2836	478	17	at	at	ADP
taxlaw-2836	478	18	the	the	DET
taxlaw-2836	478	19	end	end	NOUN
taxlaw-2836	478	20	of	of	ADP
taxlaw-2836	478	21	fiscal	fiscal	ADJ
taxlaw-2836	478	22	year	year	NOUN
taxlaw-2836	478	23	2014	2014	NUM
taxlaw-2836	478	24	,	,	PUNCT
taxlaw-2836	478	25	and	and	CCONJ
taxlaw-2836	478	26	had	have	AUX
taxlaw-2836	478	27	closed	close	VERB
taxlaw-2836	478	28	117,000	117,000	NUM
taxlaw-2836	478	29	cases	case	NOUN
taxlaw-2836	478	30	in	in	ADP
taxlaw-2836	478	31	fiscal	fiscal	ADJ
taxlaw-2836	478	32	year	year	NOUN
taxlaw-2836	478	33	2014	2014	NUM
taxlaw-2836	478	34	(	(	PUNCT
taxlaw-2836	478	35	or	or	CCONJ
taxlaw-2836	478	36	more	more	ADJ
taxlaw-2836	478	37	than	than	ADP
taxlaw-2836	478	38	double	double	DET
taxlaw-2836	478	39	the	the	DET
taxlaw-2836	478	40	number	number	NOUN
taxlaw-2836	478	41	of	of	ADP
taxlaw-2836	478	42	cases	case	NOUN
taxlaw-2836	478	43	closed	close	VERB
taxlaw-2836	478	44	in	in	ADP
taxlaw-2836	478	45	the	the	DET
taxlaw-2836	478	46	previous	previous	ADJ
taxlaw-2836	478	47	fiscal	fiscal	ADJ
taxlaw-2836	478	48	year).152	year).152	PROPN
taxlaw-2836	478	49	the	the	DET
taxlaw-2836	478	50	irs	irs	PROPN
taxlaw-2836	478	51	also	also	ADV
taxlaw-2836	478	52	separately	separately	ADV
taxlaw-2836	478	53	reported	report	VERB
taxlaw-2836	478	54	that	that	SCONJ
taxlaw-2836	478	55	the	the	DET
taxlaw-2836	478	56	streamlined	streamlined	ADJ
taxlaw-2836	478	57	procedures	procedure	NOUN
taxlaw-2836	478	58	adopted	adopt	VERB
taxlaw-2836	478	59	for	for	ADP
taxlaw-2836	478	60	all	all	DET
taxlaw-2836	478	61	applications	application	NOUN
taxlaw-2836	478	62	had	have	AUX
taxlaw-2836	478	63	reduced	reduce	VERB
taxlaw-2836	478	64	the	the	DET
taxlaw-2836	478	65	inventory	inventory	NOUN
taxlaw-2836	478	66	of	of	ADP
taxlaw-2836	478	67	cases	case	NOUN
taxlaw-2836	478	68	that	that	PRON
taxlaw-2836	478	69	were	be	AUX
taxlaw-2836	478	70	more	more	ADJ
taxlaw-2836	478	71	than	than	ADP
taxlaw-2836	478	72	270	270	NUM
taxlaw-2836	478	73	days	day	NOUN
taxlaw-2836	478	74	old	old	ADJ
taxlaw-2836	478	75	from	from	ADP
taxlaw-2836	478	76	54,564	54,564	NUM
taxlaw-2836	478	77	in	in	ADP
taxlaw-2836	478	78	april	april	PROPN
taxlaw-2836	478	79	2014	2014	NUM
taxlaw-2836	478	80	to	to	ADP
taxlaw-2836	478	81	4,791	4,791	NUM
taxlaw-2836	478	82	in	in	ADP
taxlaw-2836	478	83	september	september	PROPN
taxlaw-2836	478	84	2014.153	2014.153	NUM
taxlaw-2836	478	85	the	the	DET
taxlaw-2836	478	86	irs	irs	PROPN
taxlaw-2836	478	87	further	far	ADV
taxlaw-2836	478	88	noted	note	VERB
taxlaw-2836	478	89	that	that	SCONJ
taxlaw-2836	478	90	by	by	ADP
taxlaw-2836	478	91	december	december	PROPN
taxlaw-2836	478	92	26	26	NUM
taxlaw-2836	478	93	,	,	PUNCT
taxlaw-2836	478	94	2014	2014	NUM
taxlaw-2836	478	95	it	it	PRON
taxlaw-2836	478	96	had	have	AUX
taxlaw-2836	478	97	received	receive	VERB
taxlaw-2836	478	98	20,103	20,103	NUM
taxlaw-2836	478	99	forms	form	NOUN
taxlaw-2836	478	100	1023	1023	NUM
taxlaw-2836	478	101	-	-	SYM
taxlaw-2836	478	102	ez	ez	NOUN
taxlaw-2836	478	103	,	,	PUNCT
taxlaw-2836	478	104	representing	represent	VERB
taxlaw-2836	478	105	approximately	approximately	ADV
taxlaw-2836	478	106	half	half	NOUN
taxlaw-2836	478	107	of	of	ADP
taxlaw-2836	478	108	the	the	DET
taxlaw-2836	478	109	applications	application	NOUN
taxlaw-2836	478	110	under	under	ADP
taxlaw-2836	478	111	i.r.c	i.r.c	NOUN
taxlaw-2836	478	112	.	.	PUNCT
taxlaw-2836	479	1	§	§	PROPN
taxlaw-2836	479	2	501(c)(3	501(c)(3	NOUN
taxlaw-2836	479	3	)	)	PUNCT
taxlaw-2836	479	4	filed	file	VERB
taxlaw-2836	479	5	during	during	ADP
taxlaw-2836	479	6	the	the	DET
taxlaw-2836	479	7	period	period	NOUN
taxlaw-2836	479	8	the	the	DET
taxlaw-2836	479	9	form	form	NOUN
taxlaw-2836	479	10	1023	1023	NUM
taxlaw-2836	479	11	-	-	SYM
taxlaw-2836	479	12	ez	ez	PROPN
taxlaw-2836	479	13	had	have	AUX
taxlaw-2836	479	14	been	be	AUX
taxlaw-2836	479	15	available	available	ADJ
taxlaw-2836	479	16	,	,	PUNCT
taxlaw-2836	479	17	and	and	CCONJ
taxlaw-2836	479	18	that	that	SCONJ
taxlaw-2836	479	19	,	,	PUNCT
taxlaw-2836	479	20	on	on	ADP
taxlaw-2836	479	21	average	average	ADJ
taxlaw-2836	479	22	,	,	PUNCT
taxlaw-2836	479	23	the	the	DET
taxlaw-2836	479	24	irs	irs	PROPN
taxlaw-2836	479	25	processed	process	VERB
taxlaw-2836	479	26	forms	form	NOUN
taxlaw-2836	479	27	1023	1023	NUM
taxlaw-2836	479	28	-	-	SYM
taxlaw-2836	479	29	ez	ez	NOUN
taxlaw-2836	479	30	in	in	ADP
taxlaw-2836	479	31	less	less	ADJ
taxlaw-2836	479	32	than	than	ADP
taxlaw-2836	479	33	30	30	NUM
taxlaw-2836	479	34	days.154	days.154	VERB
taxlaw-2836	479	35	c.	c.	PROPN
taxlaw-2836	479	36	criticisms	criticism	NOUN
taxlaw-2836	479	37	and	and	CCONJ
taxlaw-2836	479	38	evaluation	evaluation	NOUN
taxlaw-2836	479	39	the	the	DET
taxlaw-2836	479	40	limited	limited	ADJ
taxlaw-2836	479	41	streamlined	streamlined	ADJ
taxlaw-2836	479	42	application	application	NOUN
taxlaw-2836	479	43	process	process	NOUN
taxlaw-2836	479	44	for	for	ADP
taxlaw-2836	479	45	certain	certain	ADJ
taxlaw-2836	479	46	i.r.c	i.r.c	NOUN
taxlaw-2836	479	47	.	.	PUNCT
taxlaw-2836	480	1	§	§	PROPN
taxlaw-2836	480	2	501(c)(4	501(c)(4	NUM
taxlaw-2836	480	3	)	)	PUNCT
taxlaw-2836	480	4	applicants	applicant	NOUN
taxlaw-2836	480	5	,	,	PUNCT
taxlaw-2836	480	6	as	as	ADV
taxlaw-2836	480	7	well	well	ADV
taxlaw-2836	480	8	as	as	ADP
taxlaw-2836	480	9	the	the	DET
taxlaw-2836	480	10	form	form	NOUN
taxlaw-2836	480	11	1023	1023	NUM
taxlaw-2836	480	12	-	-	SYM
taxlaw-2836	480	13	ez	ez	NOUN
taxlaw-2836	480	14	and	and	CCONJ
taxlaw-2836	480	15	the	the	DET
taxlaw-2836	480	16	broader	broad	ADJ
taxlaw-2836	480	17	streamlined	streamlined	ADJ
taxlaw-2836	480	18	process	process	NOUN
taxlaw-2836	480	19	for	for	ADP
taxlaw-2836	480	20	all	all	DET
taxlaw-2836	480	21	i.r.c	i.r.c	NOUN
taxlaw-2836	480	22	.	.	PUNCT
taxlaw-2836	481	1	§	§	PROPN
taxlaw-2836	481	2	501(c	501(c	PROPN
taxlaw-2836	481	3	)	)	PUNCT
taxlaw-2836	481	4	applicants	applicant	NOUN
taxlaw-2836	481	5	,	,	PUNCT
taxlaw-2836	481	6	have	have	AUX
taxlaw-2836	481	7	attracted	attract	VERB
taxlaw-2836	481	8	their	their	PRON
taxlaw-2836	481	9	share	share	NOUN
taxlaw-2836	481	10	of	of	ADP
taxlaw-2836	481	11	criticisms	criticism	NOUN
taxlaw-2836	481	12	.	.	PUNCT
taxlaw-2836	482	1	for	for	ADP
taxlaw-2836	482	2	the	the	DET
taxlaw-2836	482	3	former	former	ADJ
taxlaw-2836	482	4	,	,	PUNCT
taxlaw-2836	482	5	some	some	DET
taxlaw-2836	482	6	commentators	commentator	NOUN
taxlaw-2836	482	7	viewed	view	VERB
taxlaw-2836	482	8	it	it	PRON
taxlaw-2836	482	9	as	as	ADP
taxlaw-2836	482	10	“	"	PUNCT
taxlaw-2836	482	11	giveaway	giveaway	NOUN
taxlaw-2836	482	12	”	"	PUNCT
taxlaw-2836	482	13	by	by	ADP
taxlaw-2836	482	14	the	the	DET
taxlaw-2836	482	15	irs	irs	PROPN
taxlaw-2836	482	16	and	and	CCONJ
taxlaw-2836	482	17	questioned	question	VERB
taxlaw-2836	482	18	whether	whether	SCONJ
taxlaw-2836	482	19	the	the	DET
taxlaw-2836	482	20	irs	irs	PROPN
taxlaw-2836	482	21	would	would	AUX
taxlaw-2836	482	22	have	have	VERB
taxlaw-2836	482	23	any	any	DET
taxlaw-2836	482	24	appetite	appetite	NOUN
taxlaw-2836	482	25	to	to	PART
taxlaw-2836	482	26	later	later	ADV
taxlaw-2836	482	27	examine	examine	VERB
taxlaw-2836	482	28	the	the	DET
taxlaw-2836	482	29	returns	return	NOUN
taxlaw-2836	482	30	of	of	ADP
taxlaw-2836	482	31	organizations	organization	NOUN
taxlaw-2836	482	32	that	that	PRON
taxlaw-2836	482	33	had	have	AUX
taxlaw-2836	482	34	taken	take	VERB
taxlaw-2836	482	35	advantage	advantage	NOUN
taxlaw-2836	482	36	of	of	ADP
taxlaw-2836	482	37	this	this	PRON
taxlaw-2836	482	38	expedited	expedite	VERB
taxlaw-2836	482	39	process.155	process.155	ADJ
taxlaw-2836	482	40	others	other	NOUN
taxlaw-2836	482	41	criticized	criticize	VERB
taxlaw-2836	482	42	the	the	DET
taxlaw-2836	482	43	irs	irs	PROPN
taxlaw-2836	482	44	for	for	ADP
taxlaw-2836	482	45	not	not	PART
taxlaw-2836	482	46	further	far	ADV
taxlaw-2836	482	47	clarifying	clarify	VERB
taxlaw-2836	482	48	the	the	DET
taxlaw-2836	482	49	legal	legal	ADJ
taxlaw-2836	482	50	standards	standard	NOUN
taxlaw-2836	482	51	regarding	regard	VERB
taxlaw-2836	482	52	what	what	PRON
taxlaw-2836	482	53	qualifies	qualify	VERB
taxlaw-2836	482	54	as	as	ADP
taxlaw-2836	482	55	political	political	ADJ
taxlaw-2836	482	56	campaign	campaign	NOUN
taxlaw-2836	482	57	intervention	intervention	NOUN
taxlaw-2836	482	58	and	and	CCONJ
taxlaw-2836	482	59	for	for	ADP
taxlaw-2836	482	60	requiring	require	VERB
taxlaw-2836	482	61	at	at	ADV
taxlaw-2836	482	62	least	least	ADV
taxlaw-2836	482	63	60	60	NUM
taxlaw-2836	482	64	percent	percent	NOUN
taxlaw-2836	482	65	social	social	ADJ
taxlaw-2836	482	66	welfare	welfare	NOUN
taxlaw-2836	482	67	activity	activity	NOUN
taxlaw-2836	482	68	in	in	ADP
taxlaw-2836	482	69	order	order	NOUN
taxlaw-2836	482	70	to	to	PART
taxlaw-2836	482	71	take	take	VERB
taxlaw-2836	482	72	advantage	advantage	NOUN
taxlaw-2836	482	73	of	of	ADP
taxlaw-2836	482	74	the	the	DET
taxlaw-2836	482	75	process	process	NOUN
taxlaw-2836	482	76	even	even	ADV
taxlaw-2836	482	77	though	though	SCONJ
taxlaw-2836	482	78	there	there	PRON
taxlaw-2836	482	79	was	be	VERB
taxlaw-2836	482	80	no	no	DET
taxlaw-2836	482	81	clear	clear	ADJ
taxlaw-2836	482	82	legal	legal	ADJ
taxlaw-2836	482	83	authority	authority	NOUN
taxlaw-2836	482	84	imposing	impose	VERB
taxlaw-2836	482	85	such	such	DET
taxlaw-2836	482	86	a	a	DET
taxlaw-2836	482	87	requirement.156	requirement.156	NOUN
taxlaw-2836	482	88	as	as	ADP
taxlaw-2836	482	89	for	for	ADP
taxlaw-2836	482	90	the	the	DET
taxlaw-2836	482	91	new	new	ADJ
taxlaw-2836	482	92	form	form	NOUN
taxlaw-2836	482	93	1023	1023	NUM
taxlaw-2836	482	94	-	-	SYM
taxlaw-2836	482	95	ez	ez	NOUN
taxlaw-2836	482	96	,	,	PUNCT
taxlaw-2836	482	97	even	even	ADV
taxlaw-2836	482	98	before	before	ADP
taxlaw-2836	482	99	its	its	PRON
taxlaw-2836	482	100	introduction	introduction	NOUN
taxlaw-2836	482	101	the	the	DET
taxlaw-2836	482	102	irs	irs	PROPN
taxlaw-2836	482	103	advisory	advisory	ADJ
taxlaw-2836	482	104	committee	committee	NOUN
taxlaw-2836	482	105	on	on	ADP
taxlaw-2836	482	106	tax	tax	NOUN
taxlaw-2836	482	107	exempt	exempt	ADJ
taxlaw-2836	482	108	and	and	CCONJ
taxlaw-2836	482	109	government	government	NOUN
taxlaw-2836	482	110	entities	entity	NOUN
taxlaw-2836	482	111	(	(	PUNCT
taxlaw-2836	482	112	act	act	PROPN
taxlaw-2836	482	113	)	)	PUNCT
taxlaw-2836	482	114	recommended	recommend	VERB
taxlaw-2836	482	115	against	against	ADP
taxlaw-2836	482	116	developing	develop	VERB
taxlaw-2836	482	117	it	it	PRON
taxlaw-2836	482	118	because	because	SCONJ
taxlaw-2836	482	119	of	of	ADP
taxlaw-2836	482	120	the	the	DET
taxlaw-2836	482	121	important	important	ADJ
taxlaw-2836	482	122	educational	educational	ADJ
taxlaw-2836	482	123	purpose	purpose	NOUN
taxlaw-2836	482	124	that	that	SCONJ
taxlaw-2836	482	125	the	the	DET
taxlaw-2836	482	126	form	form	NOUN
taxlaw-2836	482	127	1023	1023	NUM
taxlaw-2836	482	128	served	serve	VERB
taxlaw-2836	482	129	by	by	ADP
taxlaw-2836	482	130	forcing	force	VERB
taxlaw-2836	482	131	applying	apply	VERB
taxlaw-2836	482	132	organizations	organization	NOUN
taxlaw-2836	482	133	both	both	PRON
taxlaw-2836	482	134	to	to	PART
taxlaw-2836	482	135	consider	consider	VERB
taxlaw-2836	482	136	deeply	deeply	ADV
taxlaw-2836	482	137	their	their	PRON
taxlaw-2836	482	138	activities	activity	NOUN
taxlaw-2836	482	139	,	,	PUNCT
taxlaw-2836	482	140	finances	finance	NOUN
taxlaw-2836	482	141	,	,	PUNCT
taxlaw-2836	482	142	and	and	CCONJ
taxlaw-2836	482	143	management	management	NOUN
taxlaw-2836	482	144	and	and	CCONJ
taxlaw-2836	482	145	to	to	PART
taxlaw-2836	482	146	recognize	recognize	VERB
taxlaw-2836	482	147	that	that	SCONJ
taxlaw-2836	482	148	they	they	PRON
taxlaw-2836	482	149	would	would	AUX
taxlaw-2836	482	150	be	be	AUX
taxlaw-2836	482	151	subject	subject	ADJ
taxlaw-2836	482	152	to	to	ADP
taxlaw-2836	482	153	a	a	DET
taxlaw-2836	482	154	comprehensive	comprehensive	ADJ
taxlaw-2836	482	155	regulatory	regulatory	ADJ
taxlaw-2836	482	156	regime.157	regime.157	PROPN
taxlaw-2836	482	157	act	act	NOUN
taxlaw-2836	482	158	was	be	AUX
taxlaw-2836	482	159	also	also	ADV
taxlaw-2836	482	160	concerned	concerned	ADJ
taxlaw-2836	482	161	that	that	SCONJ
taxlaw-2836	482	162	such	such	DET
taxlaw-2836	482	163	an	an	DET
taxlaw-2836	482	164	abbreviated	abbreviate	VERB
taxlaw-2836	482	165	form	form	NOUN
taxlaw-2836	482	166	would	would	AUX
taxlaw-2836	482	167	not	not	PART
taxlaw-2836	482	168	supply	supply	VERB
taxlaw-2836	482	169	150	150	NUM
taxlaw-2836	482	170	see	see	NOUN
taxlaw-2836	482	171	1	1	NUM
taxlaw-2836	482	172	nat’l	nat’l	NOUN
taxlaw-2836	482	173	taxpayer	taxpayer	NOUN
taxlaw-2836	482	174	advocate	advocate	NOUN
taxlaw-2836	482	175	,	,	PUNCT
taxlaw-2836	482	176	fiscal	fiscal	ADJ
taxlaw-2836	482	177	year	year	NOUN
taxlaw-2836	482	178	2015	2015	NUM
taxlaw-2836	482	179	objectives	objective	NOUN
taxlaw-2836	482	180	rep	rep	PROPN
taxlaw-2836	482	181	.	.	PROPN
taxlaw-2836	482	182	to	to	ADP
taxlaw-2836	482	183	congress	congress	PROPN
taxlaw-2836	482	184	53	53	NUM
taxlaw-2836	482	185	-	-	SYM
taxlaw-2836	482	186	54	54	NUM
taxlaw-2836	482	187	[	[	X
taxlaw-2836	482	188	hereinafter	hereinafter	NOUN
taxlaw-2836	482	189	1	1	NUM
taxlaw-2836	482	190	nta	nta	PROPN
taxlaw-2836	482	191	2015	2015	NUM
taxlaw-2836	482	192	objectives	objective	NOUN
taxlaw-2836	482	193	report	report	NOUN
taxlaw-2836	482	194	]	]	PUNCT
taxlaw-2836	482	195	.	.	PUNCT
taxlaw-2836	483	1	151	151	NUM
taxlaw-2836	483	2	see	see	VERB
taxlaw-2836	483	3	memorandum	memorandum	NOUN
taxlaw-2836	483	4	for	for	ADP
taxlaw-2836	483	5	all	all	DET
taxlaw-2836	483	6	exempt	exempt	ADJ
taxlaw-2836	483	7	organizations	organization	NOUN
taxlaw-2836	483	8	rulings	ruling	NOUN
taxlaw-2836	483	9	and	and	CCONJ
taxlaw-2836	483	10	agreements	agreement	NOUN
taxlaw-2836	483	11	employees	employee	NOUN
taxlaw-2836	483	12	from	from	ADP
taxlaw-2836	483	13	stephen	stephen	PROPN
taxlaw-2836	483	14	a.	a.	PROPN
taxlaw-2836	483	15	martin	martin	PROPN
taxlaw-2836	483	16	,	,	PUNCT
taxlaw-2836	483	17	acting	acting	NOUN
taxlaw-2836	483	18	director	director	NOUN
taxlaw-2836	483	19	,	,	PUNCT
taxlaw-2836	483	20	exempt	exempt	ADJ
taxlaw-2836	483	21	organizations	organization	NOUN
taxlaw-2836	483	22	,	,	PUNCT
taxlaw-2836	483	23	rulings	ruling	NOUN
taxlaw-2836	483	24	and	and	CCONJ
taxlaw-2836	483	25	agreements	agreement	NOUN
taxlaw-2836	483	26	(	(	PUNCT
taxlaw-2836	483	27	mar	mar	PROPN
taxlaw-2836	483	28	.	.	PROPN
taxlaw-2836	483	29	12	12	NUM
taxlaw-2836	483	30	,	,	PUNCT
taxlaw-2836	483	31	2015	2015	NUM
taxlaw-2836	483	32	)	)	PUNCT
taxlaw-2836	483	33	,	,	PUNCT
taxlaw-2836	483	34	http://	http://	PROPN
taxlaw-2836	483	35	www.irs.gov/pub/foia/ig/spder/ig-tege-07-0315-0006%2003-12-2015%5b1%5d.pdf	www.irs.gov/pub/foia/ig/spder/ig-tege-07-0315-0006%2003-12-2015%5b1%5d.pdf	PROPN
taxlaw-2836	483	36	[	[	X
taxlaw-2836	483	37	http://perma.cc	http://perma.cc	PROPN
taxlaw-2836	483	38	/r6z9	/r6z9	NOUN
taxlaw-2836	483	39	-	-	PUNCT
taxlaw-2836	483	40	gefg	gefg	NOUN
taxlaw-2836	483	41	]	]	PUNCT
taxlaw-2836	483	42	.	.	PUNCT
taxlaw-2836	484	1	152	152	NUM
taxlaw-2836	484	2	gao	gao	PROPN
taxlaw-2836	484	3	2014	2014	NUM
taxlaw-2836	484	4	eo	eo	PROPN
taxlaw-2836	484	5	rep	rep	PROPN
taxlaw-2836	484	6	.	.	PROPN
taxlaw-2836	484	7	,	,	PUNCT
taxlaw-2836	484	8	supra	supra	PROPN
taxlaw-2836	484	9	note	note	PROPN
taxlaw-2836	484	10	21	21	NUM
taxlaw-2836	484	11	,	,	PUNCT
taxlaw-2836	484	12	at	at	ADP
taxlaw-2836	484	13	30	30	NUM
taxlaw-2836	484	14	;	;	PUNCT
taxlaw-2836	484	15	see	see	VERB
taxlaw-2836	484	16	supra	supra	PROPN
taxlaw-2836	484	17	note	note	PROPN
taxlaw-2836	484	18	35	35	NUM
taxlaw-2836	484	19	and	and	CCONJ
taxlaw-2836	484	20	accompanying	accompany	VERB
taxlaw-2836	484	21	text	text	NOUN
taxlaw-2836	484	22	.	.	PUNCT
taxlaw-2836	485	1	153	153	NUM
taxlaw-2836	485	2	irs	irs	NOUN
taxlaw-2836	485	3	,	,	PUNCT
taxlaw-2836	485	4	progress	progress	NOUN
taxlaw-2836	485	5	update	update	NOUN
taxlaw-2836	485	6	on	on	ADP
taxlaw-2836	485	7	form	form	NOUN
taxlaw-2836	485	8	1023	1023	NUM
taxlaw-2836	485	9	-	-	SYM
taxlaw-2836	485	10	ez	ez	PROPN
taxlaw-2836	485	11	,	,	PUNCT
taxlaw-2836	485	12	http://www.irs.gov/portal/site/irspup/menuitem	http://www.irs.gov/portal/site/irspup/menuitem	PROPN
taxlaw-2836	485	13	.143f806b5568dcd501db6ba54251a0a0/?vgnextoid=44beb23f06ffb410vgnvcm1000003b4d0a0arcrd	.143f806b5568dcd501db6ba54251a0a0/?vgnextoid=44beb23f06ffb410vgnvcm1000003b4d0a0arcrd	PROPN
taxlaw-2836	486	1	[	[	X
taxlaw-2836	486	2	http://perma.cc/8gzl-v5ns	http://perma.cc/8gzl-v5ns	X
taxlaw-2836	486	3	]	]	X
taxlaw-2836	486	4	.	.	PUNCT
taxlaw-2836	486	5	154	154	NUM
taxlaw-2836	486	6	i	i	PRON
taxlaw-2836	486	7	d.	d.	PROPN
taxlaw-2836	486	8	155	155	NUM
taxlaw-2836	486	9	see	see	VERB
taxlaw-2836	486	10	,	,	PUNCT
taxlaw-2836	486	11	e.g.	e.g.	ADV
taxlaw-2836	486	12	,	,	PUNCT
taxlaw-2836	486	13	deirdre	deirdre	PROPN
taxlaw-2836	486	14	shesgreen	shesgreen	PROPN
taxlaw-2836	486	15	,	,	PUNCT
taxlaw-2836	486	16	critics	critic	NOUN
taxlaw-2836	486	17	question	question	VERB
taxlaw-2836	486	18	irs	irs	PROPN
taxlaw-2836	486	19	’	'	PUNCT
taxlaw-2836	486	20	new	new	ADJ
taxlaw-2836	486	21	“	"	PUNCT
taxlaw-2836	486	22	fast	fast	ADJ
taxlaw-2836	486	23	-	-	PUNCT
taxlaw-2836	486	24	track	track	NOUN
taxlaw-2836	486	25	”	"	PUNCT
taxlaw-2836	486	26	path	path	NOUN
taxlaw-2836	486	27	to	to	ADP
taxlaw-2836	486	28	tax	tax	NOUN
taxlaw-2836	486	29	-	-	PUNCT
taxlaw-2836	486	30	exempt	exempt	ADJ
taxlaw-2836	486	31	status	status	NOUN
taxlaw-2836	486	32	,	,	PUNCT
taxlaw-2836	486	33	cincinnati	cincinnati	PROPN
taxlaw-2836	486	34	enquirer	enquirer	PROPN
taxlaw-2836	486	35	,	,	PUNCT
taxlaw-2836	486	36	july	july	PROPN
taxlaw-2836	486	37	10	10	NUM
taxlaw-2836	486	38	,	,	PUNCT
taxlaw-2836	486	39	2013	2013	NUM
taxlaw-2836	486	40	,	,	PUNCT
taxlaw-2836	486	41	at	at	ADP
taxlaw-2836	486	42	3	3	NUM
taxlaw-2836	486	43	.	.	NOUN
taxlaw-2836	486	44	156	156	NUM
taxlaw-2836	486	45	see	see	NOUN
taxlaw-2836	486	46	,	,	PUNCT
taxlaw-2836	486	47	e.g.	e.g.	ADV
taxlaw-2836	486	48	,	,	PUNCT
taxlaw-2836	486	49	i	i	PROPN
taxlaw-2836	486	50	d.	d.	PROPN
taxlaw-2836	486	51	;	;	PUNCT
taxlaw-2836	486	52	press	press	NOUN
taxlaw-2836	486	53	release	release	NOUN
taxlaw-2836	486	54	,	,	PUNCT
taxlaw-2836	486	55	aclj	aclj	ADJ
taxlaw-2836	486	56	,	,	PUNCT
taxlaw-2836	486	57	aclj	aclj	NOUN
taxlaw-2836	486	58	rejects	reject	VERB
taxlaw-2836	486	59	obama	obama	PROPN
taxlaw-2836	486	60	administration	administration	PROPN
taxlaw-2836	486	61	’s	’s	PART
taxlaw-2836	486	62	“	"	PUNCT
taxlaw-2836	486	63	expedited	expedite	VERB
taxlaw-2836	486	64	review	review	NOUN
taxlaw-2836	486	65	”	"	PUNCT
taxlaw-2836	486	66	for	for	ADP
taxlaw-2836	486	67	conservative	conservative	ADJ
taxlaw-2836	486	68	groups	group	NOUN
taxlaw-2836	486	69	unlawfully	unlawfully	ADV
taxlaw-2836	486	70	targeted	target	VERB
taxlaw-2836	486	71	by	by	ADP
taxlaw-2836	486	72	irs	irs	PROPN
taxlaw-2836	486	73	(	(	PUNCT
taxlaw-2836	486	74	july	july	PROPN
taxlaw-2836	486	75	1	1	NUM
taxlaw-2836	486	76	,	,	PUNCT
taxlaw-2836	486	77	2013	2013	NUM
taxlaw-2836	486	78	)	)	PUNCT
taxlaw-2836	486	79	,	,	PUNCT
taxlaw-2836	486	80	http://aclj.org/free-speech-2/acljrejects-obama-administration-expedited-review-for-conservative-groups-unlawfully-targeted-by-irs	http://aclj.org/free-speech-2/acljrejects-obama-administration-expedited-review-for-conservative-groups-unlawfully-targeted-by-ir	VERB
taxlaw-2836	487	1	[	[	X
taxlaw-2836	487	2	http://	http://	PROPN
taxlaw-2836	487	3	perma.cc/k2rx-vft2	perma.cc/k2rx-vft2	PROPN
taxlaw-2836	487	4	]	]	X
taxlaw-2836	487	5	.	.	PUNCT
taxlaw-2836	488	1	157	157	NUM
taxlaw-2836	488	2	gries	grie	NOUN
taxlaw-2836	488	3	et	et	PROPN
taxlaw-2836	488	4	al	al	PROPN
taxlaw-2836	488	5	.	.	PROPN
taxlaw-2836	488	6	,	,	PUNCT
taxlaw-2836	488	7	supra	supra	PROPN
taxlaw-2836	488	8	note	note	NOUN
taxlaw-2836	488	9	48	48	NUM
taxlaw-2836	488	10	,	,	PUNCT
taxlaw-2836	488	11	at	at	ADP
taxlaw-2836	488	12	31	31	NUM
taxlaw-2836	488	13	-	-	SYM
taxlaw-2836	488	14	32	32	NUM
taxlaw-2836	488	15	.	.	PUNCT
taxlaw-2836	488	16	2016	2016	NUM
taxlaw-2836	488	17	]	]	PUNCT
taxlaw-2836	488	18	“	"	PUNCT
taxlaw-2836	488	19	the	the	DET
taxlaw-2836	488	20	better	well	ADJ
taxlaw-2836	488	21	part	part	NOUN
taxlaw-2836	488	22	of	of	ADP
taxlaw-2836	488	23	valour	valour	NOUN
taxlaw-2836	488	24	is	be	AUX
taxlaw-2836	488	25	discretion	discretion	NOUN
taxlaw-2836	488	26	”	"	PUNCT
taxlaw-2836	488	27	105	105	NUM
taxlaw-2836	488	28	information	information	NOUN
taxlaw-2836	488	29	needed	need	VERB
taxlaw-2836	488	30	by	by	ADP
taxlaw-2836	488	31	the	the	DET
taxlaw-2836	488	32	irs	irs	PROPN
taxlaw-2836	488	33	both	both	PRON
taxlaw-2836	488	34	to	to	PART
taxlaw-2836	488	35	make	make	VERB
taxlaw-2836	488	36	an	an	DET
taxlaw-2836	488	37	accurate	accurate	ADJ
taxlaw-2836	488	38	determination	determination	NOUN
taxlaw-2836	488	39	regarding	regard	VERB
taxlaw-2836	488	40	whether	whether	SCONJ
taxlaw-2836	488	41	the	the	DET
taxlaw-2836	488	42	applying	apply	VERB
taxlaw-2836	488	43	organization	organization	NOUN
taxlaw-2836	488	44	qualified	qualify	VERB
taxlaw-2836	488	45	for	for	ADP
taxlaw-2836	488	46	exempt	exempt	ADJ
taxlaw-2836	488	47	status	status	NOUN
taxlaw-2836	488	48	and	and	CCONJ
taxlaw-2836	488	49	to	to	PART
taxlaw-2836	488	50	spot	spot	VERB
taxlaw-2836	488	51	potential	potential	ADJ
taxlaw-2836	488	52	abuse	abuse	NOUN
taxlaw-2836	488	53	risks.158	risks.158	NOUN
taxlaw-2836	488	54	the	the	DET
taxlaw-2836	488	55	national	national	PROPN
taxlaw-2836	488	56	association	association	PROPN
taxlaw-2836	488	57	of	of	ADP
taxlaw-2836	488	58	state	state	PROPN
taxlaw-2836	488	59	charity	charity	NOUN
taxlaw-2836	488	60	officials	official	NOUN
taxlaw-2836	488	61	(	(	PUNCT
taxlaw-2836	488	62	nasco	nasco	PROPN
taxlaw-2836	488	63	)	)	PUNCT
taxlaw-2836	488	64	reiterated	reiterate	VERB
taxlaw-2836	488	65	these	these	DET
taxlaw-2836	488	66	concerns	concern	NOUN
taxlaw-2836	488	67	in	in	ADP
taxlaw-2836	488	68	april	april	PROPN
taxlaw-2836	488	69	2014	2014	NUM
taxlaw-2836	488	70	,	,	PUNCT
taxlaw-2836	488	71	highlighting	highlight	VERB
taxlaw-2836	488	72	in	in	ADP
taxlaw-2836	488	73	particular	particular	ADJ
taxlaw-2836	488	74	the	the	DET
taxlaw-2836	488	75	increased	increase	VERB
taxlaw-2836	488	76	opportunity	opportunity	NOUN
taxlaw-2836	488	77	for	for	ADP
taxlaw-2836	488	78	fraud	fraud	NOUN
taxlaw-2836	488	79	and	and	CCONJ
taxlaw-2836	488	80	the	the	DET
taxlaw-2836	488	81	resulting	result	VERB
taxlaw-2836	488	82	heightened	heighten	VERB
taxlaw-2836	488	83	burden	burden	NOUN
taxlaw-2836	488	84	on	on	ADP
taxlaw-2836	488	85	federal	federal	ADJ
taxlaw-2836	488	86	and	and	CCONJ
taxlaw-2836	488	87	state	state	NOUN
taxlaw-2836	488	88	regulators	regulator	NOUN
taxlaw-2836	488	89	in	in	ADP
taxlaw-2836	488	90	the	the	DET
taxlaw-2836	488	91	long	long	ADJ
taxlaw-2836	488	92	-	-	PUNCT
taxlaw-2836	488	93	term	term	NOUN
taxlaw-2836	488	94	.	.	PUNCT
taxlaw-2836	489	1	159	159	NUM
taxlaw-2836	489	2	the	the	DET
taxlaw-2836	489	3	national	national	ADJ
taxlaw-2836	489	4	taxpayer	taxpayer	PROPN
taxlaw-2836	489	5	advocate	advocate	NOUN
taxlaw-2836	489	6	(	(	PUNCT
taxlaw-2836	489	7	nta	nta	PROPN
taxlaw-2836	489	8	)	)	PUNCT
taxlaw-2836	489	9	also	also	ADV
taxlaw-2836	489	10	criticized	criticize	VERB
taxlaw-2836	489	11	the	the	DET
taxlaw-2836	489	12	irs	irs	PROPN
taxlaw-2836	489	13	for	for	ADP
taxlaw-2836	489	14	introducing	introduce	VERB
taxlaw-2836	489	15	the	the	DET
taxlaw-2836	489	16	form	form	NOUN
taxlaw-2836	489	17	1023	1023	NUM
taxlaw-2836	489	18	-	-	SYM
taxlaw-2836	489	19	ez	ez	NOUN
taxlaw-2836	489	20	in	in	ADP
taxlaw-2836	489	21	its	its	PRON
taxlaw-2836	489	22	current	current	ADJ
taxlaw-2836	489	23	form	form	NOUN
taxlaw-2836	489	24	,	,	PUNCT
taxlaw-2836	489	25	and	and	CCONJ
taxlaw-2836	489	26	particularly	particularly	ADV
taxlaw-2836	489	27	for	for	ADP
taxlaw-2836	489	28	that	that	DET
taxlaw-2836	489	29	form	form	NOUN
taxlaw-2836	489	30	’s	’s	PART
taxlaw-2836	489	31	use	use	NOUN
taxlaw-2836	489	32	of	of	ADP
taxlaw-2836	489	33	attestations	attestation	NOUN
taxlaw-2836	489	34	in	in	ADP
taxlaw-2836	489	35	place	place	NOUN
taxlaw-2836	489	36	of	of	ADP
taxlaw-2836	489	37	copies	copy	NOUN
taxlaw-2836	489	38	of	of	ADP
taxlaw-2836	489	39	organizing	organize	VERB
taxlaw-2836	489	40	documents	document	NOUN
taxlaw-2836	489	41	and	and	CCONJ
taxlaw-2836	489	42	a	a	DET
taxlaw-2836	489	43	narrative	narrative	ADJ
taxlaw-2836	489	44	statement	statement	NOUN
taxlaw-2836	489	45	of	of	ADP
taxlaw-2836	489	46	current	current	ADJ
taxlaw-2836	489	47	and	and	CCONJ
taxlaw-2836	489	48	planned	plan	VERB
taxlaw-2836	489	49	activities.160	activities.160	PROPN
taxlaw-2836	489	50	while	while	SCONJ
taxlaw-2836	489	51	nta	nta	PROPN
taxlaw-2836	489	52	had	have	AUX
taxlaw-2836	489	53	previously	previously	ADV
taxlaw-2836	489	54	proposed	propose	VERB
taxlaw-2836	489	55	the	the	DET
taxlaw-2836	489	56	development	development	NOUN
taxlaw-2836	489	57	of	of	ADP
taxlaw-2836	489	58	a	a	DET
taxlaw-2836	489	59	form	form	NOUN
taxlaw-2836	489	60	1023	1023	NUM
taxlaw-2836	489	61	-	-	SYM
taxlaw-2836	489	62	ez	ez	NOUN
taxlaw-2836	489	63	for	for	ADP
taxlaw-2836	489	64	use	use	NOUN
taxlaw-2836	489	65	by	by	ADP
taxlaw-2836	489	66	certain	certain	ADJ
taxlaw-2836	489	67	small	small	ADJ
taxlaw-2836	489	68	organizations	organization	NOUN
taxlaw-2836	489	69	,	,	PUNCT
taxlaw-2836	489	70	the	the	DET
taxlaw-2836	489	71	form	form	NOUN
taxlaw-2836	489	72	1023	1023	NUM
taxlaw-2836	489	73	-	-	SYM
taxlaw-2836	489	74	ez	ez	NOUN
taxlaw-2836	489	75	actually	actually	ADV
taxlaw-2836	489	76	introduced	introduce	VERB
taxlaw-2836	489	77	by	by	ADP
taxlaw-2836	489	78	the	the	DET
taxlaw-2836	489	79	irs	irs	PROPN
taxlaw-2836	489	80	was	be	AUX
taxlaw-2836	489	81	developed	develop	VERB
taxlaw-2836	489	82	without	without	ADP
taxlaw-2836	489	83	consulting	consult	VERB
taxlaw-2836	489	84	the	the	DET
taxlaw-2836	489	85	taxpayer	taxpayer	NOUN
taxlaw-2836	489	86	advocate	advocate	NOUN
taxlaw-2836	489	87	service	service	NOUN
taxlaw-2836	489	88	and	and	CCONJ
taxlaw-2836	489	89	went	go	VERB
taxlaw-2836	489	90	much	much	ADV
taxlaw-2836	489	91	further	far	ADV
taxlaw-2836	489	92	in	in	ADP
taxlaw-2836	489	93	reducing	reduce	VERB
taxlaw-2836	489	94	the	the	DET
taxlaw-2836	489	95	information	information	NOUN
taxlaw-2836	489	96	required	require	VERB
taxlaw-2836	489	97	than	than	SCONJ
taxlaw-2836	489	98	nta	nta	PROPN
taxlaw-2836	489	99	had	have	AUX
taxlaw-2836	489	100	anticipated.161	anticipated.161	PRON
taxlaw-2836	489	101	finally	finally	ADV
taxlaw-2836	489	102	,	,	PUNCT
taxlaw-2836	489	103	a	a	DET
taxlaw-2836	489	104	number	number	NOUN
taxlaw-2836	489	105	of	of	ADP
taxlaw-2836	489	106	practitioners	practitioner	NOUN
taxlaw-2836	489	107	and	and	CCONJ
taxlaw-2836	489	108	other	other	ADJ
taxlaw-2836	489	109	commentators	commentator	NOUN
taxlaw-2836	489	110	also	also	ADV
taxlaw-2836	489	111	raised	raise	VERB
taxlaw-2836	489	112	concerns	concern	NOUN
taxlaw-2836	489	113	about	about	ADP
taxlaw-2836	489	114	the	the	DET
taxlaw-2836	489	115	form	form	NOUN
taxlaw-2836	489	116	1023	1023	NUM
taxlaw-2836	489	117	-	-	SYM
taxlaw-2836	489	118	ez	ez	NOUN
taxlaw-2836	489	119	not	not	PART
taxlaw-2836	489	120	providing	provide	VERB
taxlaw-2836	489	121	sufficient	sufficient	ADJ
taxlaw-2836	489	122	information	information	NOUN
taxlaw-2836	489	123	to	to	ADP
taxlaw-2836	489	124	the	the	DET
taxlaw-2836	489	125	irs	irs	PROPN
taxlaw-2836	489	126	,	,	PUNCT
taxlaw-2836	489	127	the	the	DET
taxlaw-2836	489	128	applicant	applicant	NOUN
taxlaw-2836	489	129	,	,	PUNCT
taxlaw-2836	489	130	or	or	CCONJ
taxlaw-2836	489	131	the	the	DET
taxlaw-2836	489	132	public	public	NOUN
taxlaw-2836	489	133	(	(	PUNCT
taxlaw-2836	489	134	if	if	SCONJ
taxlaw-2836	489	135	the	the	DET
taxlaw-2836	489	136	irs	irs	PROPN
taxlaw-2836	489	137	approves	approve	VERB
taxlaw-2836	489	138	the	the	DET
taxlaw-2836	489	139	application	application	NOUN
taxlaw-2836	489	140	,	,	PUNCT
taxlaw-2836	489	141	which	which	PRON
taxlaw-2836	489	142	causes	cause	VERB
taxlaw-2836	489	143	it	it	PRON
taxlaw-2836	489	144	to	to	PART
taxlaw-2836	489	145	become	become	VERB
taxlaw-2836	489	146	public).162	public).162	ADJ
taxlaw-2836	489	147	while	while	SCONJ
taxlaw-2836	489	148	the	the	DET
taxlaw-2836	489	149	focus	focus	NOUN
taxlaw-2836	489	150	of	of	ADP
taxlaw-2836	489	151	most	most	ADJ
taxlaw-2836	489	152	critics	critic	NOUN
taxlaw-2836	489	153	has	have	AUX
taxlaw-2836	489	154	been	be	AUX
taxlaw-2836	489	155	on	on	ADP
taxlaw-2836	489	156	the	the	DET
taxlaw-2836	489	157	form	form	NOUN
taxlaw-2836	489	158	1023	1023	NUM
taxlaw-2836	489	159	-	-	SYM
taxlaw-2836	489	160	ez	ez	NOUN
taxlaw-2836	489	161	,	,	PUNCT
taxlaw-2836	489	162	some	some	PRON
taxlaw-2836	489	163	of	of	ADP
taxlaw-2836	489	164	the	the	DET
taxlaw-2836	489	165	same	same	ADJ
taxlaw-2836	489	166	criticisms	criticism	NOUN
taxlaw-2836	489	167	would	would	AUX
taxlaw-2836	489	168	also	also	ADV
taxlaw-2836	489	169	apply	apply	VERB
taxlaw-2836	489	170	to	to	ADP
taxlaw-2836	489	171	the	the	DET
taxlaw-2836	489	172	more	more	ADV
taxlaw-2836	489	173	general	general	ADJ
taxlaw-2836	489	174	streamlined	streamlined	ADJ
taxlaw-2836	489	175	application	application	NOUN
taxlaw-2836	489	176	procedures	procedure	NOUN
taxlaw-2836	489	177	to	to	ADP
taxlaw-2836	489	178	the	the	DET
taxlaw-2836	489	179	extent	extent	NOUN
taxlaw-2836	489	180	they	they	PRON
taxlaw-2836	489	181	rely	rely	VERB
taxlaw-2836	489	182	on	on	ADP
taxlaw-2836	489	183	attestations	attestation	NOUN
taxlaw-2836	489	184	.	.	PUNCT
taxlaw-2836	490	1	at	at	ADP
taxlaw-2836	490	2	this	this	DET
taxlaw-2836	490	3	point	point	NOUN
taxlaw-2836	490	4	there	there	PRON
taxlaw-2836	490	5	is	be	VERB
taxlaw-2836	490	6	no	no	DET
taxlaw-2836	490	7	information	information	NOUN
taxlaw-2836	490	8	on	on	ADP
taxlaw-2836	490	9	whether	whether	SCONJ
taxlaw-2836	490	10	any	any	PRON
taxlaw-2836	490	11	of	of	ADP
taxlaw-2836	490	12	the	the	DET
taxlaw-2836	490	13	groups	group	NOUN
taxlaw-2836	490	14	that	that	PRON
taxlaw-2836	490	15	are	be	AUX
taxlaw-2836	490	16	seeking	seek	VERB
taxlaw-2836	490	17	i.r.c	i.r.c	NOUN
taxlaw-2836	490	18	.	.	PUNCT
taxlaw-2836	491	1	§	§	PROPN
taxlaw-2836	491	2	501(c)(4	501(c)(4	NUM
taxlaw-2836	491	3	)	)	PUNCT
taxlaw-2836	491	4	exempt	exempt	ADJ
taxlaw-2836	491	5	status	status	NOUN
taxlaw-2836	491	6	and	and	CCONJ
taxlaw-2836	491	7	that	that	PRON
taxlaw-2836	491	8	took	take	VERB
taxlaw-2836	491	9	advantage	advantage	NOUN
taxlaw-2836	491	10	of	of	ADP
taxlaw-2836	491	11	the	the	DET
taxlaw-2836	491	12	new	new	ADJ
taxlaw-2836	491	13	expedited	expedite	VERB
taxlaw-2836	491	14	process	process	NOUN
taxlaw-2836	491	15	have	have	AUX
taxlaw-2836	491	16	acted	act	VERB
taxlaw-2836	491	17	contrary	contrary	ADV
taxlaw-2836	491	18	to	to	ADP
taxlaw-2836	491	19	their	their	PRON
taxlaw-2836	491	20	declarations	declaration	NOUN
taxlaw-2836	491	21	,	,	PUNCT
taxlaw-2836	491	22	nor	nor	CCONJ
taxlaw-2836	491	23	has	have	AUX
taxlaw-2836	491	24	the	the	DET
taxlaw-2836	491	25	irs	irs	PROPN
taxlaw-2836	491	26	announced	announce	VERB
taxlaw-2836	491	27	any	any	DET
taxlaw-2836	491	28	specific	specific	ADJ
taxlaw-2836	491	29	plans	plan	NOUN
taxlaw-2836	491	30	for	for	ADP
taxlaw-2836	491	31	follow	follow	VERB
taxlaw-2836	491	32	-	-	PUNCT
taxlaw-2836	491	33	up	up	ADP
taxlaw-2836	491	34	examinations	examination	NOUN
taxlaw-2836	491	35	of	of	ADP
taxlaw-2836	491	36	such	such	ADJ
taxlaw-2836	491	37	organizations	organization	NOUN
taxlaw-2836	491	38	.	.	PUNCT
taxlaw-2836	492	1	there	there	PRON
taxlaw-2836	492	2	is	be	VERB
taxlaw-2836	492	3	some	some	DET
taxlaw-2836	492	4	preliminary	preliminary	ADJ
taxlaw-2836	492	5	information	information	NOUN
taxlaw-2836	492	6	regarding	regard	VERB
taxlaw-2836	492	7	whether	whether	SCONJ
taxlaw-2836	492	8	groups	group	NOUN
taxlaw-2836	492	9	benefitting	benefit	VERB
taxlaw-2836	492	10	from	from	ADP
taxlaw-2836	492	11	the	the	DET
taxlaw-2836	492	12	broader	broad	ADJ
taxlaw-2836	492	13	changes	change	NOUN
taxlaw-2836	492	14	are	be	AUX
taxlaw-2836	492	15	in	in	ADP
taxlaw-2836	492	16	fact	fact	NOUN
taxlaw-2836	492	17	living	live	VERB
taxlaw-2836	492	18	up	up	ADP
taxlaw-2836	492	19	to	to	ADP
taxlaw-2836	492	20	their	their	PRON
taxlaw-2836	492	21	attestations	attestation	NOUN
taxlaw-2836	492	22	,	,	PUNCT
taxlaw-2836	492	23	however	however	ADV
taxlaw-2836	492	24	.	.	PUNCT
taxlaw-2836	493	1	according	accord	VERB
taxlaw-2836	493	2	to	to	ADP
taxlaw-2836	493	3	nta	nta	PROPN
taxlaw-2836	493	4	,	,	PUNCT
taxlaw-2836	493	5	when	when	SCONJ
taxlaw-2836	493	6	the	the	DET
taxlaw-2836	493	7	irs	irs	PROPN
taxlaw-2836	493	8	reviewed	review	VERB
taxlaw-2836	493	9	a	a	DET
taxlaw-2836	493	10	representative	representative	ADJ
taxlaw-2836	493	11	sample	sample	NOUN
taxlaw-2836	493	12	of	of	ADP
taxlaw-2836	493	13	forms	form	NOUN
taxlaw-2836	493	14	1023	1023	NUM
taxlaw-2836	493	15	-	-	SYM
taxlaw-2836	493	16	ez	ez	NOUN
taxlaw-2836	493	17	the	the	DET
taxlaw-2836	493	18	approval	approval	NOUN
taxlaw-2836	493	19	rate	rate	NOUN
taxlaw-2836	493	20	for	for	ADP
taxlaw-2836	493	21	such	such	ADJ
taxlaw-2836	493	22	applications	application	NOUN
taxlaw-2836	493	23	was	be	AUX
taxlaw-2836	493	24	less	less	ADJ
taxlaw-2836	493	25	than	than	ADP
taxlaw-2836	493	26	80	80	NUM
taxlaw-2836	493	27	percent	percent	NOUN
taxlaw-2836	493	28	,	,	PUNCT
taxlaw-2836	493	29	or	or	CCONJ
taxlaw-2836	493	30	well	well	ADV
taxlaw-2836	493	31	below	below	ADP
taxlaw-2836	493	32	the	the	DET
taxlaw-2836	493	33	overall	overall	ADJ
taxlaw-2836	493	34	approval	approval	NOUN
taxlaw-2836	493	35	rate	rate	NOUN
taxlaw-2836	493	36	for	for	ADP
taxlaw-2836	493	37	such	such	ADJ
taxlaw-2836	493	38	applications	application	NOUN
taxlaw-2836	493	39	of	of	ADP
taxlaw-2836	493	40	95	95	NUM
taxlaw-2836	493	41	percent	percent	NOUN
taxlaw-2836	493	42	through	through	ADP
taxlaw-2836	493	43	december	december	PROPN
taxlaw-2836	493	44	26	26	NUM
taxlaw-2836	493	45	,	,	PUNCT
taxlaw-2836	493	46	2014.163	2014.163	NUM
taxlaw-2836	493	47	this	this	DET
taxlaw-2836	493	48	approval	approval	NOUN
taxlaw-2836	493	49	rate	rate	NOUN
taxlaw-2836	493	50	is	be	AUX
taxlaw-2836	493	51	actually	actually	ADV
taxlaw-2836	493	52	less	less	ADJ
taxlaw-2836	493	53	than	than	ADP
taxlaw-2836	493	54	the	the	DET
taxlaw-2836	493	55	overall	overall	ADJ
taxlaw-2836	493	56	approval	approval	NOUN
taxlaw-2836	493	57	rate	rate	NOUN
taxlaw-2836	493	58	prior	prior	ADV
taxlaw-2836	493	59	to	to	ADP
taxlaw-2836	493	60	the	the	DET
taxlaw-2836	493	61	introduction	introduction	NOUN
taxlaw-2836	493	62	of	of	ADP
taxlaw-2836	493	63	the	the	DET
taxlaw-2836	493	64	form	form	NOUN
taxlaw-2836	493	65	1023	1023	NUM
taxlaw-2836	493	66	-	-	SYM
taxlaw-2836	493	67	ez	ez	NOUN
taxlaw-2836	493	68	and	and	CCONJ
taxlaw-2836	493	69	the	the	DET
taxlaw-2836	493	70	streamlined	streamlined	ADJ
taxlaw-2836	493	71	procedures	procedure	NOUN
taxlaw-2836	493	72	,	,	PUNCT
taxlaw-2836	493	73	which	which	PRON
taxlaw-2836	493	74	from	from	ADP
taxlaw-2836	493	75	2010	2010	NUM
taxlaw-2836	493	76	through	through	ADP
taxlaw-2836	493	77	2013	2013	NUM
taxlaw-2836	493	78	ranged	range	VERB
taxlaw-2836	493	79	from	from	ADP
taxlaw-2836	493	80	81.6	81.6	NUM
taxlaw-2836	493	81	percent	percent	NOUN
taxlaw-2836	493	82	to	to	ADP
taxlaw-2836	493	83	89.8	89.8	NUM
taxlaw-2836	493	84	percent	percent	NOUN
taxlaw-2836	493	85	for	for	ADP
taxlaw-2836	493	86	applications	application	NOUN
taxlaw-2836	493	87	filed	file	VERB
taxlaw-2836	493	88	under	under	ADP
taxlaw-2836	493	89	i.r.c	i.r.c	NOUN
taxlaw-2836	493	90	.	.	PUNCT
taxlaw-2836	494	1	§	§	PROPN
taxlaw-2836	494	2	501(c)(3	501(c)(3	NUM
taxlaw-2836	494	3	)	)	PUNCT
taxlaw-2836	494	4	.	.	PUNCT
taxlaw-2836	495	1	164	164	NUM
taxlaw-2836	495	2	this	this	DET
taxlaw-2836	495	3	relatively	relatively	ADV
taxlaw-2836	495	4	low	low	ADJ
taxlaw-2836	495	5	approval	approval	NOUN
taxlaw-2836	495	6	rate	rate	NOUN
taxlaw-2836	495	7	may	may	AUX
taxlaw-2836	495	8	indicate	indicate	VERB
taxlaw-2836	495	9	that	that	SCONJ
taxlaw-2836	495	10	the	the	DET
taxlaw-2836	495	11	smaller	small	ADJ
taxlaw-2836	495	12	organizations	organization	NOUN
taxlaw-2836	495	13	may	may	AUX
taxlaw-2836	495	14	actually	actually	ADV
taxlaw-2836	495	15	be	be	AUX
taxlaw-2836	495	16	less	less	ADV
taxlaw-2836	495	17	likely	likely	ADJ
taxlaw-2836	495	18	to	to	PART
taxlaw-2836	495	19	make	make	VERB
taxlaw-2836	495	20	it	it	PRON
taxlaw-2836	495	21	through	through	ADP
taxlaw-2836	495	22	the	the	DET
taxlaw-2836	495	23	approval	approval	NOUN
taxlaw-2836	495	24	process	process	NOUN
taxlaw-2836	495	25	,	,	PUNCT
taxlaw-2836	495	26	for	for	ADP
taxlaw-2836	495	27	whatever	whatever	DET
taxlaw-2836	495	28	reasons	reason	NOUN
taxlaw-2836	495	29	(	(	PUNCT
taxlaw-2836	495	30	including	include	VERB
taxlaw-2836	495	31	not	not	PART
taxlaw-2836	495	32	responding	respond	VERB
taxlaw-2836	495	33	to	to	ADP
taxlaw-2836	495	34	irs	irs	PROPN
taxlaw-2836	495	35	inquiries	inquiry	NOUN
taxlaw-2836	495	36	)	)	PUNCT
taxlaw-2836	495	37	,	,	PUNCT
taxlaw-2836	495	38	than	than	ADP
taxlaw-2836	495	39	larger	large	ADJ
taxlaw-2836	495	40	ones.165	ones.165	PROPN
taxlaw-2836	495	41	nta	nta	PROPN
taxlaw-2836	495	42	also	also	ADV
taxlaw-2836	495	43	reported	report	VERB
taxlaw-2836	495	44	that	that	SCONJ
taxlaw-2836	495	45	a	a	DET
taxlaw-2836	495	46	non	non	ADJ
taxlaw-2836	495	47	-	-	ADJ
taxlaw-2836	495	48	representative	representative	ADJ
taxlaw-2836	495	49	check	check	NOUN
taxlaw-2836	495	50	of	of	ADP
taxlaw-2836	495	51	organizational	organizational	ADJ
taxlaw-2836	495	52	documents	document	NOUN
taxlaw-2836	495	53	for	for	ADP
taxlaw-2836	495	54	a	a	DET
taxlaw-2836	495	55	handful	handful	NOUN
taxlaw-2836	495	56	of	of	ADP
taxlaw-2836	495	57	form	form	NOUN
taxlaw-2836	495	58	1023	1023	NUM
taxlaw-2836	495	59	-	-	PUNCT
taxlaw-2836	495	60	ez	ez	NOUN
taxlaw-2836	495	61	filers	filer	NOUN
taxlaw-2836	495	62	found	find	VERB
taxlaw-2836	495	63	that	that	SCONJ
taxlaw-2836	495	64	most	most	ADJ
taxlaw-2836	495	65	had	have	VERB
taxlaw-2836	495	66	documents	document	NOUN
taxlaw-2836	495	67	that	that	PRON
taxlaw-2836	495	68	did	do	AUX
taxlaw-2836	495	69	not	not	PART
taxlaw-2836	495	70	meet	meet	VERB
taxlaw-2836	495	71	the	the	DET
taxlaw-2836	495	72	organizational	organizational	ADJ
taxlaw-2836	495	73	158	158	NUM
taxlaw-2836	495	74	i	i	PRON
taxlaw-2836	495	75	d.	d.	PROPN
taxlaw-2836	495	76	159	159	NUM
taxlaw-2836	495	77	letter	letter	NOUN
taxlaw-2836	495	78	from	from	ADP
taxlaw-2836	495	79	alissa	alissa	PROPN
taxlaw-2836	495	80	hecht	hecht	PROPN
taxlaw-2836	495	81	gardenswartz	gardenswartz	PROPN
taxlaw-2836	495	82	,	,	PUNCT
taxlaw-2836	495	83	president	president	PROPN
taxlaw-2836	495	84	,	,	PUNCT
taxlaw-2836	495	85	nasco	nasco	PROPN
taxlaw-2836	495	86	,	,	PUNCT
taxlaw-2836	495	87	to	to	ADP
taxlaw-2836	495	88	office	office	NOUN
taxlaw-2836	495	89	of	of	ADP
taxlaw-2836	495	90	information	information	NOUN
taxlaw-2836	495	91	and	and	CCONJ
taxlaw-2836	495	92	regulatory	regulatory	ADJ
taxlaw-2836	495	93	affairs	affair	NOUN
taxlaw-2836	495	94	(	(	PUNCT
taxlaw-2836	495	95	apr	apr	PROPN
taxlaw-2836	495	96	.	.	PROPN
taxlaw-2836	495	97	30	30	NUM
taxlaw-2836	495	98	,	,	PUNCT
taxlaw-2836	495	99	2014	2014	NUM
taxlaw-2836	495	100	)	)	PUNCT
taxlaw-2836	495	101	,	,	PUNCT
taxlaw-2836	495	102	http://www.nasconet.org/wp-content/uploads/2014/05/final-nascocomments-re-form-1023-ez1.pdf	http://www.nasconet.org/wp-content/uploads/2014/05/final-nascocomments-re-form-1023-ez1.pdf	PROPN
taxlaw-2836	495	103	[	[	X
taxlaw-2836	495	104	http://perma.cc/x6wr-pbzp	http://perma.cc/x6wr-pbzp	X
taxlaw-2836	495	105	]	]	X
taxlaw-2836	495	106	.	.	PUNCT
taxlaw-2836	496	1	160	160	NUM
taxlaw-2836	496	2	1	1	NUM
taxlaw-2836	496	3	nta	nta	PROPN
taxlaw-2836	496	4	2015	2015	NUM
taxlaw-2836	496	5	objectives	objective	NOUN
taxlaw-2836	496	6	report	report	NOUN
taxlaw-2836	496	7	,	,	PUNCT
taxlaw-2836	496	8	supra	supra	PROPN
taxlaw-2836	496	9	note	note	NOUN
taxlaw-2836	496	10	150	150	NUM
taxlaw-2836	496	11	,	,	PUNCT
taxlaw-2836	496	12	at	at	ADP
taxlaw-2836	496	13	55	55	NUM
taxlaw-2836	496	14	.	.	PUNCT
taxlaw-2836	497	1	161	161	NUM
taxlaw-2836	497	2	see	see	VERB
taxlaw-2836	497	3	1	1	NUM
taxlaw-2836	497	4	nat’l	nat’l	NOUN
taxlaw-2836	497	5	taxpayer	taxpayer	NOUN
taxlaw-2836	497	6	advocate	advocate	NOUN
taxlaw-2836	497	7	fiscal	fiscal	ADJ
taxlaw-2836	497	8	year	year	NOUN
taxlaw-2836	497	9	,	,	PUNCT
taxlaw-2836	497	10	2016	2016	NUM
taxlaw-2836	497	11	objectives	objective	NOUN
taxlaw-2836	497	12	rep	rep	PROPN
taxlaw-2836	497	13	.	.	PROPN
taxlaw-2836	497	14	to	to	ADP
taxlaw-2836	497	15	congress	congress	PROPN
taxlaw-2836	497	16	70	70	NUM
taxlaw-2836	498	1	[	[	X
taxlaw-2836	498	2	hereinafter	hereinafter	NOUN
taxlaw-2836	498	3	1	1	NUM
taxlaw-2836	498	4	nta	nta	PROPN
taxlaw-2836	498	5	2016	2016	NUM
taxlaw-2836	498	6	objectives	objective	NOUN
taxlaw-2836	498	7	report	report	VERB
taxlaw-2836	498	8	]	]	X
taxlaw-2836	498	9	;	;	PUNCT
taxlaw-2836	498	10	1	1	NUM
taxlaw-2836	498	11	nat’l	nat’l	NOUN
taxlaw-2836	498	12	taxpayer	taxpayer	NOUN
taxlaw-2836	498	13	advocate	advocate	NOUN
taxlaw-2836	498	14	,	,	PUNCT
taxlaw-2836	498	15	2011	2011	NUM
taxlaw-2836	498	16	ann	ann	PROPN
taxlaw-2836	498	17	.	.	PROPN
taxlaw-2836	498	18	rep	rep	PROPN
taxlaw-2836	498	19	.	.	PROPN
taxlaw-2836	498	20	to	to	ADP
taxlaw-2836	498	21	congress	congress	PROPN
taxlaw-2836	498	22	448	448	NUM
taxlaw-2836	498	23	n.44	n.44	NOUN
taxlaw-2836	498	24	,	,	PUNCT
taxlaw-2836	498	25	562	562	NUM
taxlaw-2836	498	26	-	-	SYM
taxlaw-2836	498	27	64	64	NUM
taxlaw-2836	498	28	[	[	X
taxlaw-2836	498	29	hereinafter	hereinafter	NOUN
taxlaw-2836	498	30	1	1	NUM
taxlaw-2836	498	31	nta	nta	PROPN
taxlaw-2836	498	32	2011	2011	NUM
taxlaw-2836	498	33	ann	ann	PROPN
taxlaw-2836	498	34	.	.	PROPN
taxlaw-2836	498	35	rep	rep	PROPN
taxlaw-2836	498	36	.	.	PROPN
taxlaw-2836	498	37	]	]	PUNCT
taxlaw-2836	498	38	.	.	PUNCT
taxlaw-2836	499	1	162	162	NUM
taxlaw-2836	499	2	see	see	VERB
taxlaw-2836	499	3	patricia	patricia	PROPN
taxlaw-2836	499	4	cohen	cohen	PROPN
taxlaw-2836	499	5	,	,	PUNCT
taxlaw-2836	499	6	irs	irs	PROPN
taxlaw-2836	499	7	shortcut	shortcut	NOUN
taxlaw-2836	499	8	to	to	ADP
taxlaw-2836	499	9	tax	tax	NOUN
taxlaw-2836	499	10	-	-	PUNCT
taxlaw-2836	499	11	exempt	exempt	ADJ
taxlaw-2836	499	12	status	status	NOUN
taxlaw-2836	499	13	is	be	AUX
taxlaw-2836	499	14	under	under	ADP
taxlaw-2836	499	15	fire	fire	NOUN
taxlaw-2836	499	16	,	,	PUNCT
taxlaw-2836	499	17	n.y	n.y	PROPN
taxlaw-2836	499	18	.	.	PROPN
taxlaw-2836	499	19	times	times	PROPN
taxlaw-2836	499	20	,	,	PUNCT
taxlaw-2836	499	21	apr	apr	PROPN
taxlaw-2836	499	22	.	.	PROPN
taxlaw-2836	499	23	8	8	NUM
taxlaw-2836	499	24	,	,	PUNCT
taxlaw-2836	499	25	2015	2015	NUM
taxlaw-2836	499	26	;	;	PUNCT
taxlaw-2836	499	27	fred	fred	PROPN
taxlaw-2836	499	28	stokeld	stokeld	PROPN
taxlaw-2836	499	29	,	,	PUNCT
taxlaw-2836	499	30	streamlined	streamlined	ADJ
taxlaw-2836	499	31	exemption	exemption	NOUN
taxlaw-2836	499	32	application	application	NOUN
taxlaw-2836	499	33	could	could	AUX
taxlaw-2836	499	34	pose	pose	VERB
taxlaw-2836	499	35	compliance	compliance	NOUN
taxlaw-2836	499	36	problems	problem	NOUN
taxlaw-2836	499	37	,	,	PUNCT
taxlaw-2836	499	38	143	143	PRON
taxlaw-2836	499	39	tax	tax	NOUN
taxlaw-2836	499	40	notes	note	VERB
taxlaw-2836	499	41	439	439	NUM
taxlaw-2836	499	42	(	(	PUNCT
taxlaw-2836	499	43	2014	2014	NUM
taxlaw-2836	499	44	)	)	PUNCT
taxlaw-2836	499	45	;	;	PUNCT
taxlaw-2836	499	46	david	david	PROPN
taxlaw-2836	499	47	van	van	PROPN
taxlaw-2836	499	48	den	den	PROPN
taxlaw-2836	499	49	berg	berg	PROPN
taxlaw-2836	499	50	,	,	PUNCT
taxlaw-2836	499	51	new	new	ADJ
taxlaw-2836	499	52	irs	irs	PROPN
taxlaw-2836	499	53	form	form	NOUN
taxlaw-2836	499	54	may	may	AUX
taxlaw-2836	499	55	fuel	fuel	VERB
taxlaw-2836	499	56	nonprofit	nonprofit	ADJ
taxlaw-2836	499	57	political	political	ADJ
taxlaw-2836	499	58	activity	activity	NOUN
taxlaw-2836	499	59	,	,	PUNCT
taxlaw-2836	499	60	144	144	NUM
taxlaw-2836	499	61	tax	tax	NOUN
taxlaw-2836	499	62	notes	note	NOUN
taxlaw-2836	499	63	671	671	NUM
taxlaw-2836	499	64	(	(	PUNCT
taxlaw-2836	499	65	2014	2014	NUM
taxlaw-2836	499	66	)	)	PUNCT
taxlaw-2836	499	67	;	;	PUNCT
taxlaw-2836	499	68	george	george	PROPN
taxlaw-2836	499	69	k.	k.	PROPN
taxlaw-2836	499	70	yin	yin	PROPN
taxlaw-2836	499	71	,	,	PUNCT
taxlaw-2836	499	72	the	the	DET
taxlaw-2836	499	73	irs	irs	PROPN
taxlaw-2836	499	74	’s	’s	PART
taxlaw-2836	499	75	misuse	misuse	NOUN
taxlaw-2836	499	76	of	of	ADP
taxlaw-2836	499	77	scarce	scarce	ADJ
taxlaw-2836	499	78	eo	eo	PROPN
taxlaw-2836	499	79	compliance	compliance	NOUN
taxlaw-2836	499	80	resources	resource	NOUN
taxlaw-2836	499	81	,	,	PUNCT
taxlaw-2836	499	82	146	146	NUM
taxlaw-2836	499	83	tax	tax	NOUN
taxlaw-2836	499	84	notes	note	NOUN
taxlaw-2836	499	85	267	267	NUM
taxlaw-2836	499	86	(	(	PUNCT
taxlaw-2836	499	87	2015	2015	NUM
taxlaw-2836	499	88	)	)	PUNCT
taxlaw-2836	499	89	.	.	PUNCT
taxlaw-2836	500	1	but	but	CCONJ
taxlaw-2836	500	2	see	see	VERB
taxlaw-2836	500	3	manoj	manoj	PROPN
taxlaw-2836	500	4	viswanathan	viswanathan	PROPN
taxlaw-2836	500	5	,	,	PUNCT
taxlaw-2836	500	6	form	form	VERB
taxlaw-2836	500	7	1023	1023	NUM
taxlaw-2836	500	8	-	-	SYM
taxlaw-2836	500	9	ez	ez	NOUN
taxlaw-2836	500	10	and	and	CCONJ
taxlaw-2836	500	11	the	the	DET
taxlaw-2836	500	12	streamlined	streamlined	ADJ
taxlaw-2836	500	13	process	process	NOUN
taxlaw-2836	500	14	for	for	ADP
taxlaw-2836	500	15	the	the	DET
taxlaw-2836	500	16	federal	federal	ADJ
taxlaw-2836	500	17	income	income	NOUN
taxlaw-2836	500	18	tax	tax	NOUN
taxlaw-2836	500	19	exemption	exemption	NOUN
taxlaw-2836	500	20	:	:	PUNCT
taxlaw-2836	500	21	is	be	AUX
taxlaw-2836	500	22	the	the	DET
taxlaw-2836	500	23	irs	irs	PROPN
taxlaw-2836	500	24	slashing	slash	VERB
taxlaw-2836	500	25	red	red	ADJ
taxlaw-2836	500	26	tape	tape	NOUN
taxlaw-2836	500	27	or	or	CCONJ
taxlaw-2836	500	28	opening	opening	NOUN
taxlaw-2836	500	29	pandora	pandora	NOUN
taxlaw-2836	500	30	’s	’s	PART
taxlaw-2836	500	31	box	box	PROPN
taxlaw-2836	500	32	?	?	PUNCT
taxlaw-2836	500	33	,	,	PUNCT
taxlaw-2836	500	34	163	163	NUM
taxlaw-2836	500	35	u.	u.	NOUN
taxlaw-2836	500	36	pa	pa	PROPN
taxlaw-2836	500	37	.	.	PUNCT
taxlaw-2836	500	38	l.	l.	PROPN
taxlaw-2836	500	39	rev	rev	PROPN
taxlaw-2836	500	40	.	.	PROPN
taxlaw-2836	501	1	online	online	PROPN
taxlaw-2836	501	2	89	89	NUM
taxlaw-2836	501	3	(	(	PUNCT
taxlaw-2836	501	4	2014	2014	NUM
taxlaw-2836	501	5	)	)	PUNCT
taxlaw-2836	501	6	.	.	PUNCT
taxlaw-2836	502	1	163	163	NUM
taxlaw-2836	502	2	1	1	NUM
taxlaw-2836	502	3	nta	nta	PROPN
taxlaw-2836	502	4	2016	2016	NUM
taxlaw-2836	502	5	objectives	objective	NOUN
taxlaw-2836	502	6	report	report	NOUN
taxlaw-2836	502	7	,	,	PUNCT
taxlaw-2836	502	8	supra	supra	PROPN
taxlaw-2836	502	9	note	note	NOUN
taxlaw-2836	502	10	161	161	NUM
taxlaw-2836	502	11	,	,	PUNCT
taxlaw-2836	502	12	at	at	ADP
taxlaw-2836	502	13	72	72	NUM
taxlaw-2836	502	14	-	-	SYM
taxlaw-2836	502	15	73	73	NUM
taxlaw-2836	502	16	.	.	PUNCT
taxlaw-2836	503	1	164	164	NUM
taxlaw-2836	503	2	see	see	VERB
taxlaw-2836	503	3	supra	supra	PROPN
taxlaw-2836	503	4	note	note	PROPN
taxlaw-2836	503	5	35	35	NUM
taxlaw-2836	503	6	and	and	CCONJ
taxlaw-2836	503	7	accompanying	accompany	VERB
taxlaw-2836	503	8	text	text	NOUN
taxlaw-2836	503	9	.	.	PUNCT
taxlaw-2836	504	1	165	165	NUM
taxlaw-2836	504	2	see	see	VERB
taxlaw-2836	504	3	1	1	NUM
taxlaw-2836	504	4	nta	nta	PROPN
taxlaw-2836	504	5	2016	2016	NUM
taxlaw-2836	504	6	objectives	objective	NOUN
taxlaw-2836	504	7	report	report	NOUN
taxlaw-2836	504	8	,	,	PUNCT
taxlaw-2836	504	9	supra	supra	PROPN
taxlaw-2836	504	10	note	note	NOUN
taxlaw-2836	504	11	161	161	NUM
taxlaw-2836	504	12	,	,	PUNCT
taxlaw-2836	504	13	at	at	ADP
taxlaw-2836	504	14	75	75	NUM
taxlaw-2836	504	15	.	.	NOUN
taxlaw-2836	504	16	106	106	NUM
taxlaw-2836	504	17	columbia	columbia	PROPN
taxlaw-2836	504	18	journal	journal	PROPN
taxlaw-2836	504	19	of	of	ADP
taxlaw-2836	504	20	tax	tax	NOUN
taxlaw-2836	504	21	law	law	NOUN
taxlaw-2836	504	22	[	[	X
taxlaw-2836	504	23	vol.7:80	vol.7:80	ADP
taxlaw-2836	504	24	test	test	NOUN
taxlaw-2836	504	25	under	under	ADP
taxlaw-2836	504	26	i.r.c	i.r.c	NOUN
taxlaw-2836	504	27	.	.	PUNCT
taxlaw-2836	505	1	§	§	PROPN
taxlaw-2836	505	2	501(c)(3	501(c)(3	NOUN
taxlaw-2836	505	3	)	)	PUNCT
taxlaw-2836	505	4	even	even	ADV
taxlaw-2836	505	5	though	though	SCONJ
taxlaw-2836	505	6	the	the	DET
taxlaw-2836	505	7	applicants	applicant	NOUN
taxlaw-2836	505	8	had	have	AUX
taxlaw-2836	505	9	attested	attest	VERB
taxlaw-2836	505	10	they	they	PRON
taxlaw-2836	505	11	satisfied	satisfy	VERB
taxlaw-2836	505	12	that	that	DET
taxlaw-2836	505	13	test	test	NOUN
taxlaw-2836	505	14	.	.	PUNCT
taxlaw-2836	506	1	166	166	NUM
taxlaw-2836	506	2	the	the	DET
taxlaw-2836	506	3	irs	irs	PROPN
taxlaw-2836	506	4	plans	plan	VERB
taxlaw-2836	506	5	to	to	PART
taxlaw-2836	506	6	select	select	VERB
taxlaw-2836	506	7	another	another	DET
taxlaw-2836	506	8	sample	sample	NOUN
taxlaw-2836	506	9	of	of	ADP
taxlaw-2836	506	10	form	form	NOUN
taxlaw-2836	506	11	1023	1023	NUM
taxlaw-2836	506	12	-	-	PUNCT
taxlaw-2836	506	13	ez	ez	NOUN
taxlaw-2836	506	14	filers	filer	NOUN
taxlaw-2836	506	15	for	for	ADP
taxlaw-2836	506	16	a	a	DET
taxlaw-2836	506	17	postdetermination	postdetermination	NOUN
taxlaw-2836	506	18	compliance	compliance	NOUN
taxlaw-2836	506	19	program	program	NOUN
taxlaw-2836	506	20	involving	involve	VERB
taxlaw-2836	506	21	correspondence	correspondence	NOUN
taxlaw-2836	506	22	examinations	examination	NOUN
taxlaw-2836	506	23	in	in	ADP
taxlaw-2836	506	24	early	early	ADJ
taxlaw-2836	506	25	fiscal	fiscal	ADJ
taxlaw-2836	506	26	year	year	NOUN
taxlaw-2836	506	27	2016.167	2016.167	NUM
taxlaw-2836	506	28	while	while	SCONJ
taxlaw-2836	506	29	preliminary	preliminary	ADJ
taxlaw-2836	506	30	(	(	PUNCT
taxlaw-2836	506	31	and	and	CCONJ
taxlaw-2836	506	32	with	with	ADP
taxlaw-2836	506	33	respect	respect	NOUN
taxlaw-2836	506	34	to	to	ADP
taxlaw-2836	506	35	the	the	DET
taxlaw-2836	506	36	organizational	organizational	ADJ
taxlaw-2836	506	37	documents	document	NOUN
taxlaw-2836	506	38	,	,	PUNCT
taxlaw-2836	506	39	anecdotal	anecdotal	NOUN
taxlaw-2836	506	40	)	)	PUNCT
taxlaw-2836	506	41	,	,	PUNCT
taxlaw-2836	506	42	these	these	DET
taxlaw-2836	506	43	data	datum	NOUN
taxlaw-2836	506	44	are	be	AUX
taxlaw-2836	506	45	troubling	troubling	ADJ
taxlaw-2836	506	46	.	.	PUNCT
taxlaw-2836	507	1	two	two	NUM
taxlaw-2836	507	2	other	other	ADJ
taxlaw-2836	507	3	,	,	PUNCT
taxlaw-2836	507	4	related	related	ADJ
taxlaw-2836	507	5	sets	set	NOUN
taxlaw-2836	507	6	of	of	ADP
taxlaw-2836	507	7	data	datum	NOUN
taxlaw-2836	507	8	also	also	ADV
taxlaw-2836	507	9	raise	raise	VERB
taxlaw-2836	507	10	concerns	concern	NOUN
taxlaw-2836	507	11	about	about	ADP
taxlaw-2836	507	12	the	the	DET
taxlaw-2836	507	13	accuracy	accuracy	NOUN
taxlaw-2836	507	14	of	of	ADP
taxlaw-2836	507	15	self	self	NOUN
taxlaw-2836	507	16	-	-	PUNCT
taxlaw-2836	507	17	reported	report	VERB
taxlaw-2836	507	18	information	information	NOUN
taxlaw-2836	507	19	.	.	PUNCT
taxlaw-2836	508	1	as	as	SCONJ
taxlaw-2836	508	2	noted	note	VERB
taxlaw-2836	508	3	previously	previously	ADV
taxlaw-2836	508	4	,	,	PUNCT
taxlaw-2836	508	5	there	there	PRON
taxlaw-2836	508	6	are	be	VERB
taxlaw-2836	508	7	data	datum	NOUN
taxlaw-2836	508	8	indicating	indicate	VERB
taxlaw-2836	508	9	that	that	SCONJ
taxlaw-2836	508	10	exempt	exempt	ADJ
taxlaw-2836	508	11	organizations	organization	NOUN
taxlaw-2836	508	12	’	'	PUNCT
taxlaw-2836	508	13	annual	annual	ADJ
taxlaw-2836	508	14	returns	return	NOUN
taxlaw-2836	508	15	often	often	ADV
taxlaw-2836	508	16	contain	contain	VERB
taxlaw-2836	508	17	inaccurate	inaccurate	ADJ
taxlaw-2836	508	18	information	information	NOUN
taxlaw-2836	508	19	,	,	PUNCT
taxlaw-2836	508	20	even	even	ADV
taxlaw-2836	508	21	if	if	SCONJ
taxlaw-2836	508	22	usually	usually	ADV
taxlaw-2836	508	23	unintentionally.168	unintentionally.168	NOUN
taxlaw-2836	508	24	there	there	PRON
taxlaw-2836	508	25	are	be	VERB
taxlaw-2836	508	26	also	also	ADV
taxlaw-2836	508	27	data	datum	NOUN
taxlaw-2836	508	28	indicating	indicate	VERB
taxlaw-2836	508	29	that	that	SCONJ
taxlaw-2836	508	30	a	a	DET
taxlaw-2836	508	31	significant	significant	ADJ
taxlaw-2836	508	32	number	number	NOUN
taxlaw-2836	508	33	of	of	ADP
taxlaw-2836	508	34	donors	donor	NOUN
taxlaw-2836	508	35	to	to	ADP
taxlaw-2836	508	36	i.r.c	i.r.c	NOUN
taxlaw-2836	508	37	.	.	PUNCT
taxlaw-2836	509	1	§	§	PROPN
taxlaw-2836	509	2	501(c)(3	501(c)(3	NOUN
taxlaw-2836	509	3	)	)	PUNCT
taxlaw-2836	509	4	organizations	organization	NOUN
taxlaw-2836	509	5	who	who	PRON
taxlaw-2836	509	6	claim	claim	VERB
taxlaw-2836	509	7	deductions	deduction	NOUN
taxlaw-2836	509	8	for	for	ADP
taxlaw-2836	509	9	noncash	noncash	NOUN
taxlaw-2836	509	10	contributions	contribution	NOUN
taxlaw-2836	509	11	fail	fail	VERB
taxlaw-2836	509	12	to	to	PART
taxlaw-2836	509	13	properly	properly	ADV
taxlaw-2836	509	14	substantiate	substantiate	VERB
taxlaw-2836	509	15	those	those	DET
taxlaw-2836	509	16	contributions	contribution	NOUN
taxlaw-2836	509	17	and	and	CCONJ
taxlaw-2836	509	18	so	so	ADV
taxlaw-2836	509	19	may	may	AUX
taxlaw-2836	509	20	be	be	AUX
taxlaw-2836	509	21	claiming	claim	VERB
taxlaw-2836	509	22	undeserved	undeserved	ADJ
taxlaw-2836	509	23	tax	tax	NOUN
taxlaw-2836	509	24	benefits.169	benefits.169	NOUN
taxlaw-2836	509	25	while	while	SCONJ
taxlaw-2836	509	26	such	such	ADJ
taxlaw-2836	509	27	donors	donor	NOUN
taxlaw-2836	509	28	of	of	ADP
taxlaw-2836	509	29	course	course	NOUN
taxlaw-2836	509	30	have	have	VERB
taxlaw-2836	509	31	a	a	DET
taxlaw-2836	509	32	strong	strong	ADJ
taxlaw-2836	509	33	financial	financial	ADJ
taxlaw-2836	509	34	incentive	incentive	NOUN
taxlaw-2836	509	35	to	to	PART
taxlaw-2836	509	36	exaggerate	exaggerate	VERB
taxlaw-2836	509	37	the	the	DET
taxlaw-2836	509	38	value	value	NOUN
taxlaw-2836	509	39	of	of	ADP
taxlaw-2836	509	40	their	their	PRON
taxlaw-2836	509	41	contributions	contribution	NOUN
taxlaw-2836	509	42	,	,	PUNCT
taxlaw-2836	509	43	exempt	exempt	ADJ
taxlaw-2836	509	44	organizations	organization	NOUN
taxlaw-2836	509	45	also	also	ADV
taxlaw-2836	509	46	have	have	VERB
taxlaw-2836	509	47	incentives	incentive	NOUN
taxlaw-2836	509	48	both	both	PRON
taxlaw-2836	509	49	to	to	PART
taxlaw-2836	509	50	mask	mask	VERB
taxlaw-2836	509	51	any	any	DET
taxlaw-2836	509	52	possible	possible	ADJ
taxlaw-2836	509	53	noncompliance	noncompliance	NOUN
taxlaw-2836	509	54	and	and	CCONJ
taxlaw-2836	509	55	to	to	PART
taxlaw-2836	509	56	provide	provide	VERB
taxlaw-2836	509	57	favorable	favorable	ADJ
taxlaw-2836	509	58	but	but	CCONJ
taxlaw-2836	509	59	inaccurate	inaccurate	ADJ
taxlaw-2836	509	60	financial	financial	NOUN
taxlaw-2836	509	61	information.170	information.170	PRON
taxlaw-2836	509	62	the	the	DET
taxlaw-2836	509	63	irs	irs	PROPN
taxlaw-2836	509	64	is	be	AUX
taxlaw-2836	509	65	facing	face	VERB
taxlaw-2836	509	66	a	a	DET
taxlaw-2836	509	67	crisis	crisis	NOUN
taxlaw-2836	509	68	in	in	ADP
taxlaw-2836	509	69	the	the	DET
taxlaw-2836	509	70	form	form	NOUN
taxlaw-2836	509	71	of	of	ADP
taxlaw-2836	509	72	a	a	DET
taxlaw-2836	509	73	growing	grow	VERB
taxlaw-2836	509	74	backlog	backlog	NOUN
taxlaw-2836	509	75	of	of	ADP
taxlaw-2836	509	76	applications	application	NOUN
taxlaw-2836	509	77	,	,	PUNCT
taxlaw-2836	509	78	driven	drive	VERB
taxlaw-2836	509	79	in	in	ADP
taxlaw-2836	509	80	large	large	ADJ
taxlaw-2836	509	81	part	part	NOUN
taxlaw-2836	509	82	by	by	ADP
taxlaw-2836	509	83	reinstatement	reinstatement	NOUN
taxlaw-2836	509	84	requests	request	NOUN
taxlaw-2836	509	85	arising	arise	VERB
taxlaw-2836	509	86	out	out	ADP
taxlaw-2836	509	87	of	of	ADP
taxlaw-2836	509	88	the	the	DET
taxlaw-2836	509	89	congressionally	congressionally	ADV
taxlaw-2836	509	90	mandated	mandate	VERB
taxlaw-2836	509	91	automatic	automatic	ADJ
taxlaw-2836	509	92	revocation	revocation	NOUN
taxlaw-2836	509	93	process	process	NOUN
taxlaw-2836	509	94	,	,	PUNCT
taxlaw-2836	509	95	and	and	CCONJ
taxlaw-2836	509	96	lacks	lack	VERB
taxlaw-2836	509	97	additional	additional	ADJ
taxlaw-2836	509	98	resources	resource	NOUN
taxlaw-2836	509	99	to	to	PART
taxlaw-2836	509	100	devote	devote	VERB
taxlaw-2836	509	101	to	to	ADP
taxlaw-2836	509	102	processing	process	VERB
taxlaw-2836	509	103	those	those	DET
taxlaw-2836	509	104	applications	application	NOUN
taxlaw-2836	509	105	.	.	PUNCT
taxlaw-2836	510	1	furthermore	furthermore	ADV
taxlaw-2836	510	2	,	,	PUNCT
taxlaw-2836	510	3	if	if	SCONJ
taxlaw-2836	510	4	the	the	DET
taxlaw-2836	510	5	vast	vast	ADJ
taxlaw-2836	510	6	majority	majority	NOUN
taxlaw-2836	510	7	of	of	ADP
taxlaw-2836	510	8	applicants	applicant	NOUN
taxlaw-2836	510	9	are	be	AUX
taxlaw-2836	510	10	seeking	seek	VERB
taxlaw-2836	510	11	exempt	exempt	ADJ
taxlaw-2836	510	12	status	status	NOUN
taxlaw-2836	510	13	in	in	ADP
taxlaw-2836	510	14	good	good	ADJ
taxlaw-2836	510	15	faith	faith	NOUN
taxlaw-2836	510	16	and	and	CCONJ
taxlaw-2836	510	17	desire	desire	NOUN
taxlaw-2836	510	18	to	to	PART
taxlaw-2836	510	19	comply	comply	VERB
taxlaw-2836	510	20	with	with	ADP
taxlaw-2836	510	21	the	the	DET
taxlaw-2836	510	22	applicable	applicable	ADJ
taxlaw-2836	510	23	laws	law	NOUN
taxlaw-2836	510	24	,	,	PUNCT
taxlaw-2836	510	25	as	as	SCONJ
taxlaw-2836	510	26	is	be	AUX
taxlaw-2836	510	27	likely	likely	ADJ
taxlaw-2836	510	28	the	the	DET
taxlaw-2836	510	29	case	case	NOUN
taxlaw-2836	510	30	,	,	PUNCT
taxlaw-2836	510	31	then	then	ADV
taxlaw-2836	510	32	it	it	PRON
taxlaw-2836	510	33	is	be	AUX
taxlaw-2836	510	34	overly	overly	ADV
taxlaw-2836	510	35	burdensome	burdensome	ADJ
taxlaw-2836	510	36	to	to	PART
taxlaw-2836	510	37	require	require	VERB
taxlaw-2836	510	38	all	all	DET
taxlaw-2836	510	39	applicants	applicant	NOUN
taxlaw-2836	510	40	to	to	PART
taxlaw-2836	510	41	go	go	VERB
taxlaw-2836	510	42	through	through	ADP
taxlaw-2836	510	43	an	an	DET
taxlaw-2836	510	44	overly	overly	ADV
taxlaw-2836	510	45	lengthy	lengthy	ADJ
taxlaw-2836	510	46	process	process	NOUN
taxlaw-2836	510	47	to	to	PART
taxlaw-2836	510	48	identify	identify	VERB
taxlaw-2836	510	49	a	a	DET
taxlaw-2836	510	50	relatively	relatively	ADV
taxlaw-2836	510	51	small	small	ADJ
taxlaw-2836	510	52	number	number	NOUN
taxlaw-2836	510	53	of	of	ADP
taxlaw-2836	510	54	bad	bad	ADJ
taxlaw-2836	510	55	actors	actor	NOUN
taxlaw-2836	510	56	(	(	PUNCT
taxlaw-2836	510	57	contrary	contrary	ADV
taxlaw-2836	510	58	to	to	ADP
taxlaw-2836	510	59	the	the	DET
taxlaw-2836	510	60	concerns	concern	NOUN
taxlaw-2836	510	61	raised	raise	VERB
taxlaw-2836	510	62	by	by	ADP
taxlaw-2836	510	63	act	act	PROPN
taxlaw-2836	510	64	and	and	CCONJ
taxlaw-2836	510	65	nasco	nasco	PROPN
taxlaw-2836	510	66	)	)	PUNCT
taxlaw-2836	510	67	.	.	PUNCT
taxlaw-2836	511	1	this	this	PRON
taxlaw-2836	511	2	is	be	AUX
taxlaw-2836	511	3	particularly	particularly	ADV
taxlaw-2836	511	4	true	true	ADJ
taxlaw-2836	511	5	given	give	VERB
taxlaw-2836	511	6	that	that	SCONJ
taxlaw-2836	511	7	the	the	DET
taxlaw-2836	511	8	application	application	NOUN
taxlaw-2836	511	9	is	be	AUX
taxlaw-2836	511	10	ill	ill	ADV
taxlaw-2836	511	11	-	-	PUNCT
taxlaw-2836	511	12	suited	suited	ADJ
taxlaw-2836	511	13	to	to	ADP
taxlaw-2836	511	14	ferreting	ferret	VERB
taxlaw-2836	511	15	out	out	ADP
taxlaw-2836	511	16	bad	bad	ADJ
taxlaw-2836	511	17	actors	actor	NOUN
taxlaw-2836	511	18	because	because	SCONJ
taxlaw-2836	511	19	much	much	ADJ
taxlaw-2836	511	20	of	of	ADP
taxlaw-2836	511	21	the	the	DET
taxlaw-2836	511	22	information	information	NOUN
taxlaw-2836	511	23	provided	provide	VERB
taxlaw-2836	511	24	is	be	AUX
taxlaw-2836	511	25	aspirational	aspirational	ADJ
taxlaw-2836	511	26	(	(	PUNCT
taxlaw-2836	511	27	what	what	PRON
taxlaw-2836	511	28	the	the	DET
taxlaw-2836	511	29	organization	organization	NOUN
taxlaw-2836	511	30	plans	plan	VERB
taxlaw-2836	511	31	to	to	PART
taxlaw-2836	511	32	do	do	VERB
taxlaw-2836	511	33	,	,	PUNCT
taxlaw-2836	511	34	as	as	SCONJ
taxlaw-2836	511	35	opposed	oppose	VERB
taxlaw-2836	511	36	to	to	ADP
taxlaw-2836	511	37	what	what	PRON
taxlaw-2836	511	38	it	it	PRON
taxlaw-2836	511	39	has	have	AUX
taxlaw-2836	511	40	done	do	VERB
taxlaw-2836	511	41	or	or	CCONJ
taxlaw-2836	511	42	is	be	AUX
taxlaw-2836	511	43	doing	do	VERB
taxlaw-2836	511	44	)	)	PUNCT
taxlaw-2836	511	45	and	and	CCONJ
taxlaw-2836	511	46	the	the	DET
taxlaw-2836	511	47	irs	irs	PROPN
taxlaw-2836	511	48	is	be	AUX
taxlaw-2836	511	49	generally	generally	ADV
taxlaw-2836	511	50	limited	limit	VERB
taxlaw-2836	511	51	to	to	ADP
taxlaw-2836	511	52	considering	consider	VERB
taxlaw-2836	511	53	the	the	DET
taxlaw-2836	511	54	information	information	NOUN
taxlaw-2836	511	55	provided	provide	VERB
taxlaw-2836	511	56	by	by	ADP
taxlaw-2836	511	57	the	the	DET
taxlaw-2836	511	58	organization	organization	NOUN
taxlaw-2836	511	59	itself	itself	PRON
taxlaw-2836	511	60	,	,	PUNCT
taxlaw-2836	511	61	making	make	VERB
taxlaw-2836	511	62	deception	deception	NOUN
taxlaw-2836	511	63	relatively	relatively	ADV
taxlaw-2836	511	64	easy.171	easy.171	NOUN
taxlaw-2836	511	65	that	that	PRON
taxlaw-2836	511	66	said	say	VERB
taxlaw-2836	511	67	,	,	PUNCT
taxlaw-2836	511	68	even	even	ADV
taxlaw-2836	511	69	organizations	organization	NOUN
taxlaw-2836	511	70	that	that	PRON
taxlaw-2836	511	71	desire	desire	VERB
taxlaw-2836	511	72	to	to	PART
taxlaw-2836	511	73	comply	comply	VERB
taxlaw-2836	511	74	with	with	ADP
taxlaw-2836	511	75	the	the	DET
taxlaw-2836	511	76	applicable	applicable	ADJ
taxlaw-2836	511	77	laws	law	NOUN
taxlaw-2836	511	78	need	need	VERB
taxlaw-2836	511	79	their	their	PRON
taxlaw-2836	511	80	leaders	leader	NOUN
taxlaw-2836	511	81	to	to	PART
taxlaw-2836	511	82	have	have	VERB
taxlaw-2836	511	83	both	both	CCONJ
taxlaw-2836	511	84	an	an	DET
taxlaw-2836	511	85	understanding	understanding	NOUN
taxlaw-2836	511	86	of	of	ADP
taxlaw-2836	511	87	those	those	DET
taxlaw-2836	511	88	laws	law	NOUN
taxlaw-2836	511	89	and	and	CCONJ
taxlaw-2836	511	90	incentives	incentive	NOUN
taxlaw-2836	511	91	to	to	PART
taxlaw-2836	511	92	make	make	VERB
taxlaw-2836	511	93	compliance	compliance	NOUN
taxlaw-2836	511	94	a	a	DET
taxlaw-2836	511	95	sufficiently	sufficiently	ADV
taxlaw-2836	511	96	high	high	ADJ
taxlaw-2836	511	97	priority	priority	NOUN
taxlaw-2836	511	98	amongst	amongst	ADP
taxlaw-2836	511	99	the	the	DET
taxlaw-2836	511	100	many	many	ADJ
taxlaw-2836	511	101	competing	compete	VERB
taxlaw-2836	511	102	demands	demand	NOUN
taxlaw-2836	511	103	for	for	ADP
taxlaw-2836	511	104	time	time	NOUN
taxlaw-2836	511	105	and	and	CCONJ
taxlaw-2836	511	106	resources	resource	NOUN
taxlaw-2836	511	107	for	for	ADP
taxlaw-2836	511	108	new	new	ADJ
taxlaw-2836	511	109	organizations	organization	NOUN
taxlaw-2836	511	110	.	.	PUNCT
taxlaw-2836	512	1	early	early	ADJ
taxlaw-2836	512	2	indications	indication	NOUN
taxlaw-2836	512	3	are	be	AUX
taxlaw-2836	512	4	that	that	DET
taxlaw-2836	512	5	new	new	ADJ
taxlaw-2836	512	6	form	form	NOUN
taxlaw-2836	512	7	1023	1023	NUM
taxlaw-2836	512	8	-	-	SYM
taxlaw-2836	512	9	ez	ez	PROPN
taxlaw-2836	512	10	has	have	VERB
taxlaw-2836	512	11	a	a	DET
taxlaw-2836	512	12	significant	significant	ADJ
taxlaw-2836	512	13	failure	failure	NOUN
taxlaw-2836	512	14	rate	rate	NOUN
taxlaw-2836	512	15	in	in	ADP
taxlaw-2836	512	16	this	this	DET
taxlaw-2836	512	17	regard	regard	NOUN
taxlaw-2836	512	18	,	,	PUNCT
taxlaw-2836	512	19	which	which	PRON
taxlaw-2836	512	20	does	do	AUX
taxlaw-2836	512	21	not	not	PART
taxlaw-2836	512	22	bode	bode	VERB
taxlaw-2836	512	23	well	well	ADV
taxlaw-2836	512	24	for	for	ADP
taxlaw-2836	512	25	the	the	DET
taxlaw-2836	512	26	adoption	adoption	NOUN
taxlaw-2836	512	27	of	of	ADP
taxlaw-2836	512	28	streamlined	streamlined	ADJ
taxlaw-2836	512	29	procedures	procedure	NOUN
taxlaw-2836	512	30	that	that	PRON
taxlaw-2836	512	31	also	also	ADV
taxlaw-2836	512	32	rely	rely	VERB
taxlaw-2836	512	33	on	on	ADP
taxlaw-2836	512	34	attestations	attestation	NOUN
taxlaw-2836	512	35	.	.	PUNCT
taxlaw-2836	513	1	this	this	DET
taxlaw-2836	513	2	information	information	NOUN
taxlaw-2836	513	3	suggests	suggest	VERB
taxlaw-2836	513	4	several	several	ADJ
taxlaw-2836	513	5	areas	area	NOUN
taxlaw-2836	513	6	where	where	SCONJ
taxlaw-2836	513	7	further	further	ADJ
taxlaw-2836	513	8	evaluation	evaluation	NOUN
taxlaw-2836	513	9	is	be	AUX
taxlaw-2836	513	10	needed	need	VERB
taxlaw-2836	513	11	and	and	CCONJ
taxlaw-2836	513	12	,	,	PUNCT
taxlaw-2836	513	13	if	if	SCONJ
taxlaw-2836	513	14	that	that	DET
taxlaw-2836	513	15	further	further	ADJ
taxlaw-2836	513	16	evaluation	evaluation	NOUN
taxlaw-2836	513	17	confirms	confirm	VERB
taxlaw-2836	513	18	these	these	DET
taxlaw-2836	513	19	concerns	concern	NOUN
taxlaw-2836	513	20	,	,	PUNCT
taxlaw-2836	513	21	the	the	DET
taxlaw-2836	513	22	irs	irs	PROPN
taxlaw-2836	513	23	should	should	AUX
taxlaw-2836	513	24	make	make	VERB
taxlaw-2836	513	25	improvements	improvement	NOUN
taxlaw-2836	513	26	to	to	ADP
taxlaw-2836	513	27	both	both	CCONJ
taxlaw-2836	513	28	the	the	DET
taxlaw-2836	513	29	form	form	NOUN
taxlaw-2836	513	30	1023	1023	NUM
taxlaw-2836	513	31	-	-	SYM
taxlaw-2836	513	32	ez	ez	NOUN
taxlaw-2836	513	33	and	and	CCONJ
taxlaw-2836	513	34	the	the	DET
taxlaw-2836	513	35	streamlined	streamlined	ADJ
taxlaw-2836	513	36	procedures	procedure	NOUN
taxlaw-2836	513	37	.	.	PUNCT
taxlaw-2836	514	1	with	with	ADP
taxlaw-2836	514	2	respect	respect	NOUN
taxlaw-2836	514	3	to	to	ADP
taxlaw-2836	514	4	further	further	ADJ
taxlaw-2836	514	5	evaluation	evaluation	NOUN
taxlaw-2836	514	6	,	,	PUNCT
taxlaw-2836	514	7	the	the	DET
taxlaw-2836	514	8	irs	irs	PROPN
taxlaw-2836	514	9	needs	need	VERB
taxlaw-2836	514	10	to	to	PART
taxlaw-2836	514	11	complete	complete	VERB
taxlaw-2836	514	12	its	its	PRON
taxlaw-2836	514	13	planned	plan	VERB
taxlaw-2836	514	14	postdetermination	postdetermination	NOUN
taxlaw-2836	514	15	evaluation	evaluation	NOUN
taxlaw-2836	514	16	of	of	ADP
taxlaw-2836	514	17	a	a	DET
taxlaw-2836	514	18	statistically	statistically	ADV
taxlaw-2836	514	19	valid	valid	ADJ
taxlaw-2836	514	20	sample	sample	NOUN
taxlaw-2836	514	21	of	of	ADP
taxlaw-2836	514	22	form	form	NOUN
taxlaw-2836	514	23	1023	1023	NUM
taxlaw-2836	514	24	-	-	PUNCT
taxlaw-2836	514	25	ez	ez	NOUN
taxlaw-2836	514	26	filers	filer	NOUN
taxlaw-2836	514	27	to	to	PART
taxlaw-2836	514	28	determine	determine	VERB
taxlaw-2836	514	29	whether	whether	SCONJ
taxlaw-2836	514	30	in	in	ADP
taxlaw-2836	514	31	fact	fact	NOUN
taxlaw-2836	514	32	their	their	PRON
taxlaw-2836	514	33	attestations	attestation	NOUN
taxlaw-2836	514	34	were	be	AUX
taxlaw-2836	514	35	accurate	accurate	ADJ
taxlaw-2836	514	36	,	,	PUNCT
taxlaw-2836	514	37	including	include	VERB
taxlaw-2836	514	38	with	with	ADP
taxlaw-2836	514	39	respect	respect	NOUN
taxlaw-2836	514	40	to	to	ADP
taxlaw-2836	514	41	required	require	VERB
taxlaw-2836	514	42	organizational	organizational	ADJ
taxlaw-2836	514	43	document	document	NOUN
taxlaw-2836	514	44	provisions	provision	NOUN
taxlaw-2836	514	45	.	.	PUNCT
taxlaw-2836	515	1	as	as	ADP
taxlaw-2836	515	2	important	important	ADJ
taxlaw-2836	515	3	,	,	PUNCT
taxlaw-2836	515	4	the	the	DET
taxlaw-2836	515	5	irs	irs	PROPN
taxlaw-2836	515	6	,	,	PUNCT
taxlaw-2836	515	7	or	or	CCONJ
taxlaw-2836	515	8	an	an	DET
taxlaw-2836	515	9	oversight	oversight	NOUN
taxlaw-2836	515	10	group	group	NOUN
taxlaw-2836	515	11	166	166	NUM
taxlaw-2836	515	12	i	i	PRON
taxlaw-2836	515	13	d.	d.	PROPN
taxlaw-2836	515	14	at	at	ADP
taxlaw-2836	515	15	75	75	NUM
taxlaw-2836	515	16	.	.	PUNCT
taxlaw-2836	516	1	167	167	NUM
taxlaw-2836	516	2	irs	irs	PROPN
taxlaw-2836	516	3	,	,	PUNCT
taxlaw-2836	516	4	supra	supra	PROPN
taxlaw-2836	516	5	note	note	NOUN
taxlaw-2836	516	6	153	153	NUM
taxlaw-2836	516	7	.	.	PUNCT
taxlaw-2836	516	8	168	168	NUM
taxlaw-2836	516	9	see	see	VERB
taxlaw-2836	516	10	supra	supra	PROPN
taxlaw-2836	516	11	notes	note	VERB
taxlaw-2836	516	12	95	95	NUM
taxlaw-2836	516	13	-	-	SYM
taxlaw-2836	516	14	96	96	NUM
taxlaw-2836	516	15	and	and	CCONJ
taxlaw-2836	516	16	accompanying	accompany	VERB
taxlaw-2836	516	17	text	text	NOUN
taxlaw-2836	516	18	.	.	PUNCT
taxlaw-2836	517	1	169	169	NUM
taxlaw-2836	517	2	see	see	VERB
taxlaw-2836	517	3	treasury	treasury	NOUN
taxlaw-2836	517	4	inspector	inspector	NOUN
taxlaw-2836	517	5	general	general	NOUN
taxlaw-2836	517	6	for	for	ADP
taxlaw-2836	517	7	tax	tax	NOUN
taxlaw-2836	517	8	admin	admin	NOUN
taxlaw-2836	517	9	.	.	PUNCT
taxlaw-2836	517	10	,	,	PUNCT
taxlaw-2836	517	11	many	many	ADJ
taxlaw-2836	517	12	taxpayers	taxpayer	NOUN
taxlaw-2836	517	13	are	be	AUX
taxlaw-2836	517	14	still	still	ADV
taxlaw-2836	517	15	not	not	PART
taxlaw-2836	517	16	complying	comply	VERB
taxlaw-2836	517	17	with	with	ADP
taxlaw-2836	517	18	noncash	noncash	NOUN
taxlaw-2836	517	19	charitable	charitable	ADJ
taxlaw-2836	517	20	contribution	contribution	NOUN
taxlaw-2836	517	21	reporting	reporting	NOUN
taxlaw-2836	517	22	requirements	requirement	NOUN
taxlaw-2836	517	23	5	5	NUM
taxlaw-2836	517	24	-	-	SYM
taxlaw-2836	517	25	6	6	NUM
taxlaw-2836	517	26	(	(	PUNCT
taxlaw-2836	517	27	2012	2012	NUM
taxlaw-2836	517	28	)	)	PUNCT
taxlaw-2836	517	29	.	.	PUNCT
taxlaw-2836	518	1	170	170	NUM
taxlaw-2836	518	2	see	see	VERB
taxlaw-2836	518	3	supra	supra	PROPN
taxlaw-2836	518	4	note	note	PROPN
taxlaw-2836	518	5	96	96	NUM
taxlaw-2836	518	6	and	and	CCONJ
taxlaw-2836	518	7	accompanying	accompany	VERB
taxlaw-2836	518	8	text	text	NOUN
taxlaw-2836	518	9	.	.	PUNCT
taxlaw-2836	519	1	171	171	NUM
taxlaw-2836	519	2	see	see	NOUN
taxlaw-2836	519	3	found	find	VERB
taxlaw-2836	519	4	.	.	PUNCT
taxlaw-2836	520	1	of	of	ADP
taxlaw-2836	520	2	human	human	ADJ
taxlaw-2836	520	3	understanding	understanding	NOUN
taxlaw-2836	520	4	v.	v.	ADP
taxlaw-2836	520	5	united	united	PROPN
taxlaw-2836	520	6	states	states	PROPN
taxlaw-2836	520	7	,	,	PUNCT
taxlaw-2836	520	8	88	88	NUM
taxlaw-2836	520	9	fed	feed	VERB
taxlaw-2836	520	10	.	.	PUNCT
taxlaw-2836	521	1	cl	cl	NOUN
taxlaw-2836	521	2	.	.	PROPN
taxlaw-2836	521	3	203	203	NUM
taxlaw-2836	521	4	,	,	PUNCT
taxlaw-2836	521	5	213	213	NUM
taxlaw-2836	521	6	-	-	SYM
taxlaw-2836	521	7	14	14	NUM
taxlaw-2836	521	8	(	(	PUNCT
taxlaw-2836	521	9	2009	2009	NUM
taxlaw-2836	521	10	)	)	PUNCT
taxlaw-2836	521	11	;	;	PUNCT
taxlaw-2836	521	12	church	church	NOUN
taxlaw-2836	521	13	of	of	ADP
taxlaw-2836	521	14	the	the	DET
taxlaw-2836	521	15	visible	visible	ADJ
taxlaw-2836	521	16	intelligence	intelligence	NOUN
taxlaw-2836	521	17	that	that	PRON
taxlaw-2836	521	18	governs	govern	VERB
taxlaw-2836	521	19	the	the	DET
taxlaw-2836	521	20	universe	universe	NOUN
taxlaw-2836	521	21	v.	v.	ADP
taxlaw-2836	521	22	united	united	PROPN
taxlaw-2836	521	23	states	states	PROPN
taxlaw-2836	521	24	,	,	PUNCT
taxlaw-2836	521	25	4	4	NUM
taxlaw-2836	521	26	cl	cl	NOUN
taxlaw-2836	521	27	.	.	PUNCT
taxlaw-2836	522	1	ct	ct	PRON
taxlaw-2836	522	2	.	.	PROPN
taxlaw-2836	523	1	55	55	NUM
taxlaw-2836	523	2	,	,	PUNCT
taxlaw-2836	523	3	62	62	NUM
taxlaw-2836	523	4	(	(	PUNCT
taxlaw-2836	523	5	1983	1983	NUM
taxlaw-2836	523	6	)	)	PUNCT
taxlaw-2836	523	7	.	.	PUNCT
taxlaw-2836	524	1	2016	2016	NUM
taxlaw-2836	524	2	]	]	PUNCT
taxlaw-2836	524	3	“	"	PUNCT
taxlaw-2836	524	4	the	the	DET
taxlaw-2836	524	5	better	well	ADJ
taxlaw-2836	524	6	part	part	NOUN
taxlaw-2836	524	7	of	of	ADP
taxlaw-2836	524	8	valour	valour	NOUN
taxlaw-2836	524	9	is	be	AUX
taxlaw-2836	524	10	discretion	discretion	NOUN
taxlaw-2836	524	11	”	"	PUNCT
taxlaw-2836	524	12	107	107	NUM
taxlaw-2836	524	13	such	such	ADJ
taxlaw-2836	524	14	as	as	ADP
taxlaw-2836	524	15	the	the	DET
taxlaw-2836	524	16	government	government	NOUN
taxlaw-2836	524	17	accountability	accountability	NOUN
taxlaw-2836	524	18	office	office	NOUN
taxlaw-2836	524	19	,	,	PUNCT
taxlaw-2836	524	20	nta	nta	PROPN
taxlaw-2836	524	21	,	,	PUNCT
taxlaw-2836	524	22	or	or	CCONJ
taxlaw-2836	524	23	tigta	tigta	ADJ
taxlaw-2836	524	24	needs	need	NOUN
taxlaw-2836	524	25	also	also	ADV
taxlaw-2836	524	26	to	to	PART
taxlaw-2836	524	27	do	do	AUX
taxlaw-2836	524	28	a	a	DET
taxlaw-2836	524	29	similar	similar	ADJ
taxlaw-2836	524	30	evaluation	evaluation	NOUN
taxlaw-2836	524	31	of	of	ADP
taxlaw-2836	524	32	form	form	NOUN
taxlaw-2836	524	33	1023	1023	NUM
taxlaw-2836	524	34	filers	filer	NOUN
taxlaw-2836	524	35	that	that	PRON
taxlaw-2836	524	36	used	use	VERB
taxlaw-2836	524	37	attestations	attestation	NOUN
taxlaw-2836	524	38	to	to	PART
taxlaw-2836	524	39	resolve	resolve	VERB
taxlaw-2836	524	40	outstanding	outstanding	ADJ
taxlaw-2836	524	41	issues	issue	NOUN
taxlaw-2836	524	42	with	with	ADP
taxlaw-2836	524	43	respect	respect	NOUN
taxlaw-2836	524	44	to	to	ADP
taxlaw-2836	524	45	their	their	PRON
taxlaw-2836	524	46	applications	application	NOUN
taxlaw-2836	524	47	(	(	PUNCT
taxlaw-2836	524	48	which	which	PRON
taxlaw-2836	524	49	the	the	DET
taxlaw-2836	524	50	irs	irs	PROPN
taxlaw-2836	524	51	does	do	AUX
taxlaw-2836	524	52	not	not	PART
taxlaw-2836	524	53	appear	appear	VERB
taxlaw-2836	524	54	to	to	PART
taxlaw-2836	524	55	currently	currently	ADV
taxlaw-2836	524	56	be	be	AUX
taxlaw-2836	524	57	planning	plan	VERB
taxlaw-2836	524	58	)	)	PUNCT
taxlaw-2836	524	59	.	.	PUNCT
taxlaw-2836	525	1	while	while	SCONJ
taxlaw-2836	525	2	the	the	DET
taxlaw-2836	525	3	irs	irs	PROPN
taxlaw-2836	525	4	should	should	AUX
taxlaw-2836	525	5	also	also	ADV
taxlaw-2836	525	6	do	do	VERB
taxlaw-2836	525	7	an	an	DET
taxlaw-2836	525	8	evaluation	evaluation	NOUN
taxlaw-2836	525	9	,	,	PUNCT
taxlaw-2836	525	10	with	with	ADP
taxlaw-2836	525	11	respect	respect	NOUN
taxlaw-2836	525	12	to	to	ADP
taxlaw-2836	525	13	politically	politically	ADV
taxlaw-2836	525	14	active	active	ADJ
taxlaw-2836	525	15	organizations	organization	NOUN
taxlaw-2836	525	16	seeking	seek	VERB
taxlaw-2836	525	17	i.r.c	i.r.c	NOUN
taxlaw-2836	525	18	.	.	PUNCT
taxlaw-2836	526	1	§	§	PROPN
taxlaw-2836	526	2	501(c)(4	501(c)(4	NUM
taxlaw-2836	526	3	)	)	PUNCT
taxlaw-2836	526	4	status	status	NOUN
taxlaw-2836	526	5	that	that	PRON
taxlaw-2836	526	6	successfully	successfully	ADV
taxlaw-2836	526	7	used	use	VERB
taxlaw-2836	526	8	the	the	DET
taxlaw-2836	526	9	optional	optional	ADJ
taxlaw-2836	526	10	streamlined	streamlined	ADJ
taxlaw-2836	526	11	procedure	procedure	NOUN
taxlaw-2836	526	12	,	,	PUNCT
taxlaw-2836	526	13	it	it	PRON
taxlaw-2836	526	14	is	be	AUX
taxlaw-2836	526	15	almost	almost	ADV
taxlaw-2836	526	16	certainly	certainly	ADV
taxlaw-2836	526	17	not	not	PART
taxlaw-2836	526	18	worth	worth	ADJ
taxlaw-2836	526	19	the	the	DET
taxlaw-2836	526	20	effort	effort	NOUN
taxlaw-2836	526	21	from	from	ADP
taxlaw-2836	526	22	a	a	DET
taxlaw-2836	526	23	tax	tax	NOUN
taxlaw-2836	526	24	compliance	compliance	NOUN
taxlaw-2836	526	25	perspective	perspective	NOUN
taxlaw-2836	526	26	,	,	PUNCT
taxlaw-2836	526	27	given	give	VERB
taxlaw-2836	526	28	the	the	DET
taxlaw-2836	526	29	political	political	ADJ
taxlaw-2836	526	30	sensitivity	sensitivity	NOUN
taxlaw-2836	526	31	of	of	ADP
taxlaw-2836	526	32	asking	ask	VERB
taxlaw-2836	526	33	such	such	ADJ
taxlaw-2836	526	34	groups	group	NOUN
taxlaw-2836	526	35	for	for	ADP
taxlaw-2836	526	36	additional	additional	ADJ
taxlaw-2836	526	37	information	information	NOUN
taxlaw-2836	526	38	,	,	PUNCT
taxlaw-2836	526	39	the	the	DET
taxlaw-2836	526	40	relatively	relatively	ADV
taxlaw-2836	526	41	small	small	ADJ
taxlaw-2836	526	42	number	number	NOUN
taxlaw-2836	526	43	of	of	ADP
taxlaw-2836	526	44	them	they	PRON
taxlaw-2836	526	45	,	,	PUNCT
taxlaw-2836	526	46	and	and	CCONJ
taxlaw-2836	526	47	the	the	DET
taxlaw-2836	526	48	relatively	relatively	ADV
taxlaw-2836	526	49	small	small	ADJ
taxlaw-2836	526	50	amount	amount	NOUN
taxlaw-2836	526	51	of	of	ADP
taxlaw-2836	526	52	tax	tax	NOUN
taxlaw-2836	526	53	at	at	ADP
taxlaw-2836	526	54	issue	issue	NOUN
taxlaw-2836	526	55	with	with	ADP
taxlaw-2836	526	56	respect	respect	NOUN
taxlaw-2836	526	57	to	to	ADP
taxlaw-2836	526	58	them	they	PRON
taxlaw-2836	526	59	(	(	PUNCT
taxlaw-2836	526	60	especially	especially	ADV
taxlaw-2836	526	61	since	since	SCONJ
taxlaw-2836	526	62	they	they	PRON
taxlaw-2836	526	63	only	only	ADV
taxlaw-2836	526	64	receive	receive	VERB
taxlaw-2836	526	65	exemption	exemption	NOUN
taxlaw-2836	526	66	,	,	PUNCT
taxlaw-2836	526	67	not	not	PART
taxlaw-2836	526	68	the	the	DET
taxlaw-2836	526	69	ability	ability	NOUN
taxlaw-2836	526	70	to	to	PART
taxlaw-2836	526	71	receive	receive	VERB
taxlaw-2836	526	72	tax	tax	NOUN
taxlaw-2836	526	73	deductible	deductible	ADJ
taxlaw-2836	526	74	contributions	contribution	NOUN
taxlaw-2836	526	75	)	)	PUNCT
taxlaw-2836	526	76	.	.	PUNCT
taxlaw-2836	527	1	if	if	SCONJ
taxlaw-2836	527	2	such	such	ADJ
taxlaw-2836	527	3	evaluations	evaluation	NOUN
taxlaw-2836	527	4	reveal	reveal	VERB
taxlaw-2836	527	5	a	a	DET
taxlaw-2836	527	6	significant	significant	ADJ
taxlaw-2836	527	7	level	level	NOUN
taxlaw-2836	527	8	of	of	ADP
taxlaw-2836	527	9	noncompliance	noncompliance	NOUN
taxlaw-2836	527	10	,	,	PUNCT
taxlaw-2836	527	11	as	as	SCONJ
taxlaw-2836	527	12	early	early	ADJ
taxlaw-2836	527	13	indications	indication	NOUN
taxlaw-2836	527	14	imply	imply	VERB
taxlaw-2836	527	15	they	they	PRON
taxlaw-2836	527	16	will	will	AUX
taxlaw-2836	527	17	,	,	PUNCT
taxlaw-2836	527	18	then	then	ADV
taxlaw-2836	527	19	both	both	CCONJ
taxlaw-2836	527	20	the	the	DET
taxlaw-2836	527	21	form	form	NOUN
taxlaw-2836	527	22	1023	1023	NUM
taxlaw-2836	527	23	-	-	SYM
taxlaw-2836	527	24	ez	ez	NOUN
taxlaw-2836	527	25	and	and	CCONJ
taxlaw-2836	527	26	the	the	DET
taxlaw-2836	527	27	streamlined	streamlined	ADJ
taxlaw-2836	527	28	procedures	procedure	NOUN
taxlaw-2836	527	29	need	need	VERB
taxlaw-2836	527	30	to	to	PART
taxlaw-2836	527	31	be	be	AUX
taxlaw-2836	527	32	modified	modify	VERB
taxlaw-2836	527	33	to	to	PART
taxlaw-2836	527	34	sufficiently	sufficiently	ADV
taxlaw-2836	527	35	educate	educate	VERB
taxlaw-2836	527	36	organizational	organizational	ADJ
taxlaw-2836	527	37	leaders	leader	NOUN
taxlaw-2836	527	38	about	about	ADP
taxlaw-2836	527	39	the	the	DET
taxlaw-2836	527	40	applicable	applicable	ADJ
taxlaw-2836	527	41	laws	law	NOUN
taxlaw-2836	527	42	and	and	CCONJ
taxlaw-2836	527	43	to	to	PART
taxlaw-2836	527	44	reduce	reduce	VERB
taxlaw-2836	527	45	opportunities	opportunity	NOUN
taxlaw-2836	527	46	for	for	ADP
taxlaw-2836	527	47	noncompliance	noncompliance	NOUN
taxlaw-2836	527	48	.	.	PUNCT
taxlaw-2836	528	1	possible	possible	ADJ
taxlaw-2836	528	2	methods	method	NOUN
taxlaw-2836	528	3	for	for	ADP
taxlaw-2836	528	4	improving	improve	VERB
taxlaw-2836	528	5	education	education	NOUN
taxlaw-2836	528	6	include	include	VERB
taxlaw-2836	528	7	requiring	require	VERB
taxlaw-2836	528	8	applicants	applicant	NOUN
taxlaw-2836	528	9	to	to	PART
taxlaw-2836	528	10	review	review	VERB
taxlaw-2836	528	11	critical	critical	ADJ
taxlaw-2836	528	12	definitions	definition	NOUN
taxlaw-2836	528	13	and	and	CCONJ
taxlaw-2836	528	14	requirements	requirement	NOUN
taxlaw-2836	528	15	before	before	ADP
taxlaw-2836	528	16	providing	provide	VERB
taxlaw-2836	528	17	related	related	ADJ
taxlaw-2836	528	18	attestations	attestation	NOUN
taxlaw-2836	528	19	on	on	ADP
taxlaw-2836	528	20	the	the	DET
taxlaw-2836	528	21	electronically	electronically	ADV
taxlaw-2836	528	22	filed	file	VERB
taxlaw-2836	528	23	form	form	NOUN
taxlaw-2836	528	24	(	(	PUNCT
taxlaw-2836	528	25	as	as	SCONJ
taxlaw-2836	528	26	opposed	oppose	VERB
taxlaw-2836	528	27	to	to	PART
taxlaw-2836	528	28	simply	simply	ADV
taxlaw-2836	528	29	urging	urge	VERB
taxlaw-2836	528	30	them	they	PRON
taxlaw-2836	528	31	to	to	PART
taxlaw-2836	528	32	review	review	VERB
taxlaw-2836	528	33	the	the	DET
taxlaw-2836	528	34	lengthy	lengthy	ADJ
taxlaw-2836	528	35	instructions	instruction	NOUN
taxlaw-2836	528	36	for	for	ADP
taxlaw-2836	528	37	that	that	DET
taxlaw-2836	528	38	form	form	NOUN
taxlaw-2836	528	39	)	)	PUNCT
taxlaw-2836	528	40	,	,	PUNCT
taxlaw-2836	528	41	providing	provide	VERB
taxlaw-2836	528	42	faqs	faq	NOUN
taxlaw-2836	528	43	for	for	ADP
taxlaw-2836	528	44	the	the	DET
taxlaw-2836	528	45	form	form	NOUN
taxlaw-2836	528	46	(	(	PUNCT
taxlaw-2836	528	47	which	which	PRON
taxlaw-2836	528	48	have	have	AUX
taxlaw-2836	528	49	not	not	PART
taxlaw-2836	528	50	been	be	AUX
taxlaw-2836	528	51	released	release	VERB
taxlaw-2836	528	52	even	even	ADV
taxlaw-2836	528	53	though	though	SCONJ
taxlaw-2836	528	54	the	the	DET
taxlaw-2836	528	55	form	form	NOUN
taxlaw-2836	528	56	has	have	AUX
taxlaw-2836	528	57	now	now	ADV
taxlaw-2836	528	58	been	be	AUX
taxlaw-2836	528	59	available	available	ADJ
taxlaw-2836	528	60	for	for	ADP
taxlaw-2836	528	61	over	over	ADP
taxlaw-2836	528	62	a	a	PRON
taxlaw-2836	528	63	year	year	NOUN
taxlaw-2836	528	64	)	)	PUNCT
taxlaw-2836	528	65	,	,	PUNCT
taxlaw-2836	528	66	and	and	CCONJ
taxlaw-2836	528	67	requiring	require	VERB
taxlaw-2836	528	68	applicants	applicant	NOUN
taxlaw-2836	528	69	to	to	PART
taxlaw-2836	528	70	complete	complete	VERB
taxlaw-2836	528	71	the	the	DET
taxlaw-2836	528	72	eligibility	eligibility	NOUN
taxlaw-2836	528	73	form	form	NOUN
taxlaw-2836	528	74	electronically	electronically	ADV
taxlaw-2836	528	75	(	(	PUNCT
taxlaw-2836	528	76	with	with	ADP
taxlaw-2836	528	77	critical	critical	ADJ
taxlaw-2836	528	78	definitions	definition	NOUN
taxlaw-2836	528	79	and	and	CCONJ
taxlaw-2836	528	80	requirements	requirement	NOUN
taxlaw-2836	528	81	readily	readily	ADV
taxlaw-2836	528	82	available	available	ADJ
taxlaw-2836	528	83	or	or	CCONJ
taxlaw-2836	528	84	required	require	VERB
taxlaw-2836	528	85	to	to	PART
taxlaw-2836	528	86	be	be	AUX
taxlaw-2836	528	87	reviewed	review	VERB
taxlaw-2836	528	88	)	)	PUNCT
taxlaw-2836	528	89	as	as	SCONJ
taxlaw-2836	528	90	opposed	oppose	VERB
taxlaw-2836	528	91	to	to	PART
taxlaw-2836	528	92	simply	simply	ADV
taxlaw-2836	528	93	attesting	attest	VERB
taxlaw-2836	528	94	that	that	SCONJ
taxlaw-2836	528	95	they	they	PRON
taxlaw-2836	528	96	have	have	AUX
taxlaw-2836	528	97	done	do	VERB
taxlaw-2836	528	98	so.172	so.172	NOUN
taxlaw-2836	528	99	while	while	SCONJ
taxlaw-2836	528	100	in	in	ADP
taxlaw-2836	528	101	theory	theory	NOUN
taxlaw-2836	528	102	it	it	PRON
taxlaw-2836	528	103	would	would	AUX
taxlaw-2836	528	104	be	be	AUX
taxlaw-2836	528	105	helpful	helpful	ADJ
taxlaw-2836	528	106	if	if	SCONJ
taxlaw-2836	528	107	more	more	ADJ
taxlaw-2836	528	108	applicants	applicant	NOUN
taxlaw-2836	528	109	consulted	consult	VERB
taxlaw-2836	528	110	experienced	experienced	ADJ
taxlaw-2836	528	111	advisors	advisor	NOUN
taxlaw-2836	528	112	during	during	ADP
taxlaw-2836	528	113	the	the	DET
taxlaw-2836	528	114	application	application	NOUN
taxlaw-2836	528	115	process	process	NOUN
taxlaw-2836	528	116	,	,	PUNCT
taxlaw-2836	528	117	small	small	ADJ
taxlaw-2836	528	118	organizations	organization	NOUN
taxlaw-2836	528	119	eligible	eligible	ADJ
taxlaw-2836	528	120	to	to	PART
taxlaw-2836	528	121	complete	complete	VERB
taxlaw-2836	528	122	the	the	DET
taxlaw-2836	528	123	form	form	NOUN
taxlaw-2836	528	124	1023	1023	NUM
taxlaw-2836	528	125	-	-	SYM
taxlaw-2836	528	126	ez	ez	NOUN
taxlaw-2836	528	127	are	be	AUX
taxlaw-2836	528	128	unlikely	unlikely	ADJ
taxlaw-2836	528	129	to	to	PART
taxlaw-2836	528	130	have	have	AUX
taxlaw-2836	528	131	been	be	AUX
taxlaw-2836	528	132	able	able	ADJ
taxlaw-2836	528	133	to	to	PART
taxlaw-2836	528	134	obtain	obtain	VERB
taxlaw-2836	528	135	such	such	ADJ
taxlaw-2836	528	136	assistance	assistance	NOUN
taxlaw-2836	528	137	even	even	ADV
taxlaw-2836	528	138	if	if	SCONJ
taxlaw-2836	528	139	they	they	PRON
taxlaw-2836	528	140	were	be	AUX
taxlaw-2836	528	141	still	still	ADV
taxlaw-2836	528	142	required	require	VERB
taxlaw-2836	528	143	to	to	PART
taxlaw-2836	528	144	complete	complete	VERB
taxlaw-2836	528	145	the	the	DET
taxlaw-2836	528	146	form	form	NOUN
taxlaw-2836	528	147	1023.173	1023.173	NUM
taxlaw-2836	528	148	absent	absent	ADJ
taxlaw-2836	528	149	resources	resource	NOUN
taxlaw-2836	528	150	to	to	PART
taxlaw-2836	528	151	aid	aid	VERB
taxlaw-2836	528	152	such	such	ADJ
taxlaw-2836	528	153	organizations	organization	NOUN
taxlaw-2836	528	154	in	in	ADP
taxlaw-2836	528	155	obtaining	obtain	VERB
taxlaw-2836	528	156	professional	professional	ADJ
taxlaw-2836	528	157	help	help	NOUN
taxlaw-2836	528	158	,	,	PUNCT
taxlaw-2836	528	159	which	which	PRON
taxlaw-2836	528	160	the	the	DET
taxlaw-2836	528	161	irs	irs	PROPN
taxlaw-2836	528	162	is	be	AUX
taxlaw-2836	528	163	certainly	certainly	ADV
taxlaw-2836	528	164	not	not	PART
taxlaw-2836	528	165	in	in	ADP
taxlaw-2836	528	166	a	a	DET
taxlaw-2836	528	167	position	position	NOUN
taxlaw-2836	528	168	to	to	PART
taxlaw-2836	528	169	provide	provide	VERB
taxlaw-2836	528	170	,	,	PUNCT
taxlaw-2836	528	171	it	it	PRON
taxlaw-2836	528	172	is	be	AUX
taxlaw-2836	528	173	necessary	necessary	ADJ
taxlaw-2836	528	174	to	to	PART
taxlaw-2836	528	175	better	well	ADV
taxlaw-2836	528	176	educate	educate	VERB
taxlaw-2836	528	177	the	the	DET
taxlaw-2836	528	178	organizational	organizational	ADJ
taxlaw-2836	528	179	leaders	leader	NOUN
taxlaw-2836	528	180	who	who	PRON
taxlaw-2836	528	181	are	be	AUX
taxlaw-2836	528	182	almost	almost	ADV
taxlaw-2836	528	183	certainly	certainly	ADV
taxlaw-2836	528	184	going	go	VERB
taxlaw-2836	528	185	to	to	PART
taxlaw-2836	528	186	be	be	AUX
taxlaw-2836	528	187	primarily	primarily	ADV
taxlaw-2836	528	188	,	,	PUNCT
taxlaw-2836	528	189	if	if	SCONJ
taxlaw-2836	528	190	not	not	PART
taxlaw-2836	528	191	exclusively	exclusively	ADV
taxlaw-2836	528	192	,	,	PUNCT
taxlaw-2836	528	193	responsible	responsible	ADJ
taxlaw-2836	528	194	for	for	ADP
taxlaw-2836	528	195	completing	complete	VERB
taxlaw-2836	528	196	the	the	DET
taxlaw-2836	528	197	forms	form	NOUN
taxlaw-2836	528	198	.	.	PUNCT
taxlaw-2836	529	1	possible	possible	ADJ
taxlaw-2836	529	2	methods	method	NOUN
taxlaw-2836	529	3	for	for	ADP
taxlaw-2836	529	4	reducing	reduce	VERB
taxlaw-2836	529	5	noncompliance	noncompliance	NOUN
taxlaw-2836	529	6	opportunities	opportunity	NOUN
taxlaw-2836	529	7	include	include	VERB
taxlaw-2836	529	8	requiring	require	VERB
taxlaw-2836	529	9	additional	additional	ADJ
taxlaw-2836	529	10	information	information	NOUN
taxlaw-2836	529	11	to	to	PART
taxlaw-2836	529	12	verify	verify	VERB
taxlaw-2836	529	13	compliance	compliance	NOUN
taxlaw-2836	529	14	(	(	PUNCT
taxlaw-2836	529	15	such	such	ADJ
taxlaw-2836	529	16	as	as	ADP
taxlaw-2836	529	17	copies	copy	NOUN
taxlaw-2836	529	18	of	of	ADP
taxlaw-2836	529	19	organizational	organizational	ADJ
taxlaw-2836	529	20	documents	document	NOUN
taxlaw-2836	529	21	,	,	PUNCT
taxlaw-2836	529	22	if	if	SCONJ
taxlaw-2836	529	23	noncompliance	noncompliance	NOUN
taxlaw-2836	529	24	in	in	ADP
taxlaw-2836	529	25	that	that	DET
taxlaw-2836	529	26	area	area	NOUN
taxlaw-2836	529	27	is	be	AUX
taxlaw-2836	529	28	found	find	VERB
taxlaw-2836	529	29	to	to	PART
taxlaw-2836	529	30	be	be	AUX
taxlaw-2836	529	31	a	a	DET
taxlaw-2836	529	32	significant	significant	ADJ
taxlaw-2836	529	33	issue	issue	NOUN
taxlaw-2836	529	34	)	)	PUNCT
taxlaw-2836	529	35	and	and	CCONJ
taxlaw-2836	529	36	selecting	select	VERB
taxlaw-2836	529	37	a	a	DET
taxlaw-2836	529	38	substantial	substantial	ADJ
taxlaw-2836	529	39	number	number	NOUN
taxlaw-2836	529	40	of	of	ADP
taxlaw-2836	529	41	applications	application	NOUN
taxlaw-2836	529	42	for	for	ADP
taxlaw-2836	529	43	close	close	ADJ
taxlaw-2836	529	44	review	review	NOUN
taxlaw-2836	529	45	within	within	ADP
taxlaw-2836	529	46	a	a	DET
taxlaw-2836	529	47	certain	certain	ADJ
taxlaw-2836	529	48	time	time	NOUN
taxlaw-2836	529	49	period	period	NOUN
taxlaw-2836	529	50	after	after	ADP
taxlaw-2836	529	51	a	a	DET
taxlaw-2836	529	52	favorable	favorable	ADJ
taxlaw-2836	529	53	determination.174	determination.174	NOUN
taxlaw-2836	529	54	for	for	ADP
taxlaw-2836	529	55	reasons	reason	NOUN
taxlaw-2836	529	56	already	already	ADV
taxlaw-2836	529	57	discussed	discuss	VERB
taxlaw-2836	529	58	,	,	PUNCT
taxlaw-2836	529	59	increasing	increase	VERB
taxlaw-2836	529	60	the	the	DET
taxlaw-2836	529	61	penalties	penalty	NOUN
taxlaw-2836	529	62	on	on	ADP
taxlaw-2836	529	63	individuals	individual	NOUN
taxlaw-2836	529	64	who	who	PRON
taxlaw-2836	529	65	complete	complete	VERB
taxlaw-2836	529	66	the	the	DET
taxlaw-2836	529	67	form	form	NOUN
taxlaw-2836	529	68	is	be	AUX
taxlaw-2836	529	69	less	less	ADV
taxlaw-2836	529	70	likely	likely	ADJ
taxlaw-2836	529	71	to	to	PART
taxlaw-2836	529	72	be	be	AUX
taxlaw-2836	529	73	helpful	helpful	ADJ
taxlaw-2836	529	74	.	.	PUNCT
taxlaw-2836	530	1	175	175	NUM
taxlaw-2836	530	2	the	the	DET
taxlaw-2836	530	3	exact	exact	ADJ
taxlaw-2836	530	4	educational	educational	ADJ
taxlaw-2836	530	5	and	and	CCONJ
taxlaw-2836	530	6	compliance	compliance	NOUN
taxlaw-2836	530	7	-	-	PUNCT
taxlaw-2836	530	8	enhancing	enhance	VERB
taxlaw-2836	530	9	methods	method	NOUN
taxlaw-2836	530	10	chosen	choose	VERB
taxlaw-2836	530	11	will	will	AUX
taxlaw-2836	530	12	ultimately	ultimately	ADV
taxlaw-2836	530	13	depend	depend	VERB
taxlaw-2836	530	14	,	,	PUNCT
taxlaw-2836	530	15	however	however	ADV
taxlaw-2836	530	16	,	,	PUNCT
taxlaw-2836	530	17	on	on	ADP
taxlaw-2836	530	18	the	the	DET
taxlaw-2836	530	19	areas	area	NOUN
taxlaw-2836	530	20	of	of	ADP
taxlaw-2836	530	21	significant	significant	ADJ
taxlaw-2836	530	22	noncompliance	noncompliance	NOUN
taxlaw-2836	530	23	identified	identify	VERB
taxlaw-2836	530	24	by	by	ADP
taxlaw-2836	530	25	the	the	DET
taxlaw-2836	530	26	further	further	ADJ
taxlaw-2836	530	27	evaluations	evaluation	NOUN
taxlaw-2836	530	28	.	.	PUNCT
taxlaw-2836	531	1	2	2	X
taxlaw-2836	531	2	.	.	X
taxlaw-2836	531	3	more	more	ADV
taxlaw-2836	531	4	efficient	efficient	ADJ
taxlaw-2836	531	5	examination	examination	NOUN
taxlaw-2836	531	6	techniques	technique	NOUN
taxlaw-2836	531	7	because	because	SCONJ
taxlaw-2836	531	8	low	low	ADJ
taxlaw-2836	531	9	examination	examination	NOUN
taxlaw-2836	531	10	rates	rate	NOUN
taxlaw-2836	531	11	are	be	AUX
taxlaw-2836	531	12	an	an	DET
taxlaw-2836	531	13	issue	issue	NOUN
taxlaw-2836	531	14	for	for	ADP
taxlaw-2836	531	15	all	all	DET
taxlaw-2836	531	16	types	type	NOUN
taxlaw-2836	531	17	of	of	ADP
taxlaw-2836	531	18	taxpayers	taxpayer	NOUN
taxlaw-2836	531	19	,	,	PUNCT
taxlaw-2836	531	20	commentators	commentator	NOUN
taxlaw-2836	531	21	have	have	AUX
taxlaw-2836	531	22	suggested	suggest	VERB
taxlaw-2836	531	23	various	various	ADJ
taxlaw-2836	531	24	techniques	technique	NOUN
taxlaw-2836	531	25	for	for	ADP
taxlaw-2836	531	26	more	more	ADV
taxlaw-2836	531	27	efficiently	efficiently	ADV
taxlaw-2836	531	28	conducting	conduct	VERB
taxlaw-2836	531	29	examinations	examination	NOUN
taxlaw-2836	531	30	.	.	PUNCT
taxlaw-2836	532	1	such	such	ADJ
taxlaw-2836	532	2	suggestions	suggestion	NOUN
taxlaw-2836	532	3	are	be	AUX
taxlaw-2836	532	4	particularly	particularly	ADV
taxlaw-2836	532	5	important	important	ADJ
taxlaw-2836	532	6	for	for	ADP
taxlaw-2836	532	7	the	the	DET
taxlaw-2836	532	8	exempt	exempt	ADJ
taxlaw-2836	532	9	-	-	PUNCT
taxlaw-2836	532	10	organizations	organization	NOUN
taxlaw-2836	532	11	function	function	NOUN
taxlaw-2836	532	12	,	,	PUNCT
taxlaw-2836	532	13	given	give	VERB
taxlaw-2836	532	14	the	the	DET
taxlaw-2836	532	15	new	new	ADJ
taxlaw-2836	532	16	streamlined	streamlined	ADJ
taxlaw-2836	532	17	application	application	NOUN
taxlaw-2836	532	18	processes	process	NOUN
taxlaw-2836	532	19	that	that	PRON
taxlaw-2836	532	20	reduce	reduce	VERB
taxlaw-2836	532	21	the	the	DET
taxlaw-2836	532	22	level	level	NOUN
taxlaw-2836	532	23	of	of	ADP
taxlaw-2836	532	24	initial	initial	ADJ
taxlaw-2836	532	25	oversight	oversight	NOUN
taxlaw-2836	532	26	.	.	PUNCT
taxlaw-2836	533	1	these	these	DET
taxlaw-2836	533	2	techniques	technique	NOUN
taxlaw-2836	533	3	include	include	VERB
taxlaw-2836	533	4	a	a	DET
taxlaw-2836	533	5	greater	great	ADJ
taxlaw-2836	533	6	reliance	reliance	NOUN
taxlaw-2836	533	7	on	on	ADP
taxlaw-2836	533	8	correspondence	correspondence	NOUN
taxlaw-2836	533	9	audits	audits	NOUN
taxlaw-2836	533	10	,	,	PUNCT
taxlaw-2836	533	11	better	well	ADJ
taxlaw-2836	533	12	172	172	NUM
taxlaw-2836	533	13	see	see	VERB
taxlaw-2836	533	14	irs	irs	PROPN
taxlaw-2836	533	15	,	,	PUNCT
taxlaw-2836	533	16	supra	supra	PROPN
taxlaw-2836	533	17	note	note	PROPN
taxlaw-2836	533	18	147	147	NUM
taxlaw-2836	533	19	,	,	PUNCT
taxlaw-2836	533	20	at	at	ADP
taxlaw-2836	533	21	3	3	NUM
taxlaw-2836	533	22	;	;	PUNCT
taxlaw-2836	533	23	supra	supra	PROPN
taxlaw-2836	533	24	note	note	NOUN
taxlaw-2836	533	25	5	5	NUM
taxlaw-2836	533	26	.	.	SYM
taxlaw-2836	533	27	173	173	NUM
taxlaw-2836	533	28	see	see	VERB
taxlaw-2836	533	29	gries	grie	NOUN
taxlaw-2836	533	30	et	et	PROPN
taxlaw-2836	533	31	al	al	PROPN
taxlaw-2836	533	32	.	.	PROPN
taxlaw-2836	533	33	,	,	PUNCT
taxlaw-2836	533	34	supra	supra	PROPN
taxlaw-2836	533	35	note	note	NOUN
taxlaw-2836	533	36	48	48	NUM
taxlaw-2836	533	37	,	,	PUNCT
taxlaw-2836	533	38	at	at	ADP
taxlaw-2836	533	39	3	3	NUM
taxlaw-2836	533	40	.	.	NOUN
taxlaw-2836	533	41	174	174	NUM
taxlaw-2836	533	42	see	see	VERB
taxlaw-2836	533	43	brad	brad	PROPN
taxlaw-2836	533	44	bedingfield	bedingfield	PROPN
taxlaw-2836	533	45	,	,	PUNCT
taxlaw-2836	533	46	blame	blame	VERB
taxlaw-2836	533	47	it	it	PRON
taxlaw-2836	533	48	on	on	ADP
taxlaw-2836	533	49	the	the	DET
taxlaw-2836	533	50	roo	roo	PROPN
taxlaw-2836	533	51	:	:	PUNCT
taxlaw-2836	533	52	from	from	ADP
taxlaw-2836	533	53	1023	1023	NUM
taxlaw-2836	533	54	-	-	SYM
taxlaw-2836	533	55	ez	ez	NOUN
taxlaw-2836	533	56	and	and	CCONJ
taxlaw-2836	533	57	decline	decline	NOUN
taxlaw-2836	533	58	of	of	ADP
taxlaw-2836	533	59	eo	eo	PROPN
taxlaw-2836	533	60	determinations	determination	NOUN
taxlaw-2836	533	61	,	,	PUNCT
taxlaw-2836	533	62	144	144	NUM
taxlaw-2836	533	63	tax	tax	NOUN
taxlaw-2836	533	64	notes	note	NOUN
taxlaw-2836	533	65	184	184	NUM
taxlaw-2836	533	66	(	(	PUNCT
taxlaw-2836	533	67	2014	2014	NUM
taxlaw-2836	533	68	)	)	PUNCT
taxlaw-2836	533	69	.	.	PUNCT
taxlaw-2836	534	1	175	175	NUM
taxlaw-2836	534	2	see	see	VERB
taxlaw-2836	534	3	supra	supra	PROPN
taxlaw-2836	534	4	notes	note	VERB
taxlaw-2836	534	5	123	123	NUM
taxlaw-2836	534	6	-	-	SYM
taxlaw-2836	534	7	127	127	NUM
taxlaw-2836	534	8	and	and	CCONJ
taxlaw-2836	534	9	accompanying	accompany	VERB
taxlaw-2836	534	10	text	text	NOUN
taxlaw-2836	534	11	.	.	PUNCT
taxlaw-2836	535	1	108	108	NUM
taxlaw-2836	535	2	columbia	columbia	PROPN
taxlaw-2836	535	3	journal	journal	PROPN
taxlaw-2836	535	4	of	of	ADP
taxlaw-2836	535	5	tax	tax	NOUN
taxlaw-2836	535	6	law	law	NOUN
taxlaw-2836	536	1	[	[	X
taxlaw-2836	536	2	vol.7:80	vol.7:80	ADP
taxlaw-2836	536	3	targeting	target	VERB
taxlaw-2836	536	4	of	of	ADP
taxlaw-2836	536	5	examinations	examination	NOUN
taxlaw-2836	536	6	,	,	PUNCT
taxlaw-2836	536	7	and	and	CCONJ
taxlaw-2836	536	8	the	the	DET
taxlaw-2836	536	9	expanded	expand	VERB
taxlaw-2836	536	10	use	use	NOUN
taxlaw-2836	536	11	of	of	ADP
taxlaw-2836	536	12	operations	operation	NOUN
taxlaw-2836	536	13	reviews	review	NOUN
taxlaw-2836	536	14	that	that	PRON
taxlaw-2836	536	15	do	do	AUX
taxlaw-2836	536	16	not	not	PART
taxlaw-2836	536	17	require	require	VERB
taxlaw-2836	536	18	direct	direct	ADJ
taxlaw-2836	536	19	contact	contact	NOUN
taxlaw-2836	536	20	with	with	ADP
taxlaw-2836	536	21	the	the	DET
taxlaw-2836	536	22	organization	organization	NOUN
taxlaw-2836	536	23	at	at	ADP
taxlaw-2836	536	24	issue	issue	NOUN
taxlaw-2836	536	25	.	.	PUNCT
taxlaw-2836	537	1	correspondence	correspondence	NOUN
taxlaw-2836	537	2	audits	audit	NOUN
taxlaw-2836	537	3	are	be	AUX
taxlaw-2836	537	4	conducted	conduct	VERB
taxlaw-2836	537	5	by	by	ADP
taxlaw-2836	537	6	mail	mail	NOUN
taxlaw-2836	537	7	and	and	CCONJ
taxlaw-2836	537	8	are	be	AUX
taxlaw-2836	537	9	in	in	ADP
taxlaw-2836	537	10	theory	theory	NOUN
taxlaw-2836	537	11	less	less	ADV
taxlaw-2836	537	12	burdensome	burdensome	ADJ
taxlaw-2836	537	13	for	for	ADP
taxlaw-2836	537	14	the	the	DET
taxlaw-2836	537	15	irs	irs	PROPN
taxlaw-2836	537	16	(	(	PUNCT
taxlaw-2836	537	17	and	and	CCONJ
taxlaw-2836	537	18	taxpayers	taxpayer	NOUN
taxlaw-2836	537	19	)	)	PUNCT
taxlaw-2836	537	20	because	because	SCONJ
taxlaw-2836	537	21	they	they	PRON
taxlaw-2836	537	22	eliminate	eliminate	VERB
taxlaw-2836	537	23	in	in	ADP
taxlaw-2836	537	24	-	-	PUNCT
taxlaw-2836	537	25	person	person	NOUN
taxlaw-2836	537	26	meetings	meeting	NOUN
taxlaw-2836	537	27	with	with	ADP
taxlaw-2836	537	28	,	,	PUNCT
taxlaw-2836	537	29	and	and	CCONJ
taxlaw-2836	537	30	on	on	ADP
taxlaw-2836	537	31	-	-	PUNCT
taxlaw-2836	537	32	site	site	NOUN
taxlaw-2836	537	33	visits	visit	NOUN
taxlaw-2836	537	34	by	by	ADP
taxlaw-2836	537	35	,	,	PUNCT
taxlaw-2836	537	36	irs	irs	PROPN
taxlaw-2836	537	37	employees.176	employees.176	NOUN
taxlaw-2836	537	38	they	they	PRON
taxlaw-2836	537	39	also	also	ADV
taxlaw-2836	537	40	often	often	ADV
taxlaw-2836	537	41	are	be	AUX
taxlaw-2836	537	42	more	more	ADV
taxlaw-2836	537	43	focused	focused	ADJ
taxlaw-2836	537	44	than	than	ADP
taxlaw-2836	537	45	in	in	ADP
taxlaw-2836	537	46	-	-	PUNCT
taxlaw-2836	537	47	person	person	NOUN
taxlaw-2836	537	48	examinations	examination	NOUN
taxlaw-2836	537	49	because	because	SCONJ
taxlaw-2836	537	50	they	they	PRON
taxlaw-2836	537	51	are	be	AUX
taxlaw-2836	537	52	limited	limit	VERB
taxlaw-2836	537	53	to	to	ADP
taxlaw-2836	537	54	specific	specific	ADJ
taxlaw-2836	537	55	issues	issue	NOUN
taxlaw-2836	537	56	identified	identify	VERB
taxlaw-2836	537	57	by	by	ADP
taxlaw-2836	537	58	irs	irs	PROPN
taxlaw-2836	537	59	review	review	NOUN
taxlaw-2836	537	60	of	of	ADP
taxlaw-2836	537	61	the	the	DET
taxlaw-2836	537	62	taxpayer	taxpayer	NOUN
taxlaw-2836	537	63	’s	’s	PART
taxlaw-2836	537	64	relevant	relevant	ADJ
taxlaw-2836	537	65	return(s).177	return(s).177	NOUN
taxlaw-2836	537	66	the	the	DET
taxlaw-2836	537	67	savings	saving	NOUN
taxlaw-2836	537	68	can	can	AUX
taxlaw-2836	537	69	be	be	AUX
taxlaw-2836	537	70	significant	significant	ADJ
taxlaw-2836	537	71	—	—	PUNCT
taxlaw-2836	537	72	the	the	DET
taxlaw-2836	537	73	gao	gao	PROPN
taxlaw-2836	537	74	recently	recently	ADV
taxlaw-2836	537	75	estimated	estimate	VERB
taxlaw-2836	537	76	that	that	SCONJ
taxlaw-2836	537	77	the	the	DET
taxlaw-2836	537	78	cost	cost	NOUN
taxlaw-2836	537	79	per	per	ADP
taxlaw-2836	537	80	case	case	NOUN
taxlaw-2836	537	81	for	for	ADP
taxlaw-2836	537	82	an	an	DET
taxlaw-2836	537	83	individual	individual	ADJ
taxlaw-2836	537	84	income	income	NOUN
taxlaw-2836	537	85	tax	tax	NOUN
taxlaw-2836	537	86	correspondence	correspondence	NOUN
taxlaw-2836	537	87	audit	audit	NOUN
taxlaw-2836	537	88	is	be	AUX
taxlaw-2836	537	89	$	$	SYM
taxlaw-2836	537	90	274	274	NUM
taxlaw-2836	537	91	,	,	PUNCT
taxlaw-2836	537	92	compared	compare	VERB
taxlaw-2836	537	93	to	to	ADP
taxlaw-2836	537	94	$	$	SYM
taxlaw-2836	537	95	2,278	2,278	NUM
taxlaw-2836	537	96	for	for	ADP
taxlaw-2836	537	97	a	a	DET
taxlaw-2836	537	98	field	field	NOUN
taxlaw-2836	537	99	examination	examination	NOUN
taxlaw-2836	537	100	—	—	PUNCT
taxlaw-2836	537	101	in	in	ADP
taxlaw-2836	537	102	terms	term	NOUN
taxlaw-2836	537	103	of	of	ADP
taxlaw-2836	537	104	irs	irs	PROPN
taxlaw-2836	537	105	resources.178	resources.178	PROPN
taxlaw-2836	537	106	correspondence	correspondence	NOUN
taxlaw-2836	537	107	audits	audits	NOUN
taxlaw-2836	537	108	could	could	AUX
taxlaw-2836	537	109	potentially	potentially	ADV
taxlaw-2836	537	110	provide	provide	VERB
taxlaw-2836	537	111	these	these	DET
taxlaw-2836	537	112	benefits	benefit	NOUN
taxlaw-2836	537	113	in	in	ADP
taxlaw-2836	537	114	the	the	DET
taxlaw-2836	537	115	exempt	exempt	ADJ
taxlaw-2836	537	116	organizations	organization	NOUN
taxlaw-2836	537	117	area	area	NOUN
taxlaw-2836	537	118	as	as	ADV
taxlaw-2836	537	119	well	well	ADV
taxlaw-2836	537	120	.	.	PUNCT
taxlaw-2836	538	1	in	in	ADP
taxlaw-2836	538	2	fact	fact	NOUN
taxlaw-2836	538	3	,	,	PUNCT
taxlaw-2836	538	4	approximately	approximately	ADV
taxlaw-2836	538	5	a	a	DET
taxlaw-2836	538	6	quarter	quarter	NOUN
taxlaw-2836	538	7	of	of	ADP
taxlaw-2836	538	8	the	the	DET
taxlaw-2836	538	9	examinations	examination	NOUN
taxlaw-2836	538	10	that	that	SCONJ
taxlaw-2836	538	11	the	the	DET
taxlaw-2836	538	12	exempt	exempt	ADJ
taxlaw-2836	538	13	organizations	organization	NOUN
taxlaw-2836	538	14	division	division	NOUN
taxlaw-2836	538	15	completed	complete	VERB
taxlaw-2836	538	16	in	in	ADP
taxlaw-2836	538	17	fiscal	fiscal	ADJ
taxlaw-2836	538	18	year	year	NOUN
taxlaw-2836	538	19	2012	2012	NUM
taxlaw-2836	538	20	were	be	AUX
taxlaw-2836	538	21	correspondence	correspondence	NOUN
taxlaw-2836	538	22	audits	audits	NOUN
taxlaw-2836	538	23	.	.	PUNCT
taxlaw-2836	539	1	179	179	NUM
taxlaw-2836	539	2	this	this	DET
taxlaw-2836	539	3	proportion	proportion	NOUN
taxlaw-2836	539	4	is	be	AUX
taxlaw-2836	539	5	significantly	significantly	ADV
taxlaw-2836	539	6	less	less	ADJ
taxlaw-2836	539	7	than	than	SCONJ
taxlaw-2836	539	8	the	the	DET
taxlaw-2836	539	9	three	three	NUM
taxlaw-2836	539	10	-	-	PUNCT
taxlaw-2836	539	11	quarters	quarter	NOUN
taxlaw-2836	539	12	for	for	ADP
taxlaw-2836	539	13	individual	individual	ADJ
taxlaw-2836	539	14	audit.180	audit.180	NOUN
taxlaw-2836	539	15	better	well	ADV
taxlaw-2836	539	16	targeting	targeting	NOUN
taxlaw-2836	539	17	of	of	ADP
taxlaw-2836	539	18	examinations	examination	NOUN
taxlaw-2836	539	19	is	be	AUX
taxlaw-2836	539	20	usually	usually	ADV
taxlaw-2836	539	21	accomplished	accomplish	VERB
taxlaw-2836	539	22	by	by	ADP
taxlaw-2836	539	23	first	first	ADV
taxlaw-2836	539	24	examining	examine	VERB
taxlaw-2836	539	25	a	a	DET
taxlaw-2836	539	26	statistically	statistically	ADV
taxlaw-2836	539	27	valid	valid	ADJ
taxlaw-2836	539	28	sample	sample	NOUN
taxlaw-2836	539	29	of	of	ADP
taxlaw-2836	539	30	similar	similar	ADJ
taxlaw-2836	539	31	organizations	organization	NOUN
taxlaw-2836	539	32	to	to	PART
taxlaw-2836	539	33	determine	determine	VERB
taxlaw-2836	539	34	both	both	DET
taxlaw-2836	539	35	overall	overall	ADJ
taxlaw-2836	539	36	levels	level	NOUN
taxlaw-2836	539	37	of	of	ADP
taxlaw-2836	539	38	compliance	compliance	NOUN
taxlaw-2836	539	39	and	and	CCONJ
taxlaw-2836	539	40	likely	likely	ADJ
taxlaw-2836	539	41	indicators	indicator	NOUN
taxlaw-2836	539	42	or	or	CCONJ
taxlaw-2836	539	43	areas	area	NOUN
taxlaw-2836	539	44	of	of	ADP
taxlaw-2836	539	45	significant	significant	ADJ
taxlaw-2836	539	46	noncompliance.181	noncompliance.181	PROPN
taxlaw-2836	539	47	given	give	VERB
taxlaw-2836	539	48	the	the	DET
taxlaw-2836	539	49	diversity	diversity	NOUN
taxlaw-2836	539	50	of	of	ADP
taxlaw-2836	539	51	the	the	DET
taxlaw-2836	539	52	exempt	exempt	ADJ
taxlaw-2836	539	53	organizations	organization	NOUN
taxlaw-2836	539	54	area	area	NOUN
taxlaw-2836	539	55	in	in	ADP
taxlaw-2836	539	56	terms	term	NOUN
taxlaw-2836	539	57	of	of	ADP
taxlaw-2836	539	58	purposes	purpose	NOUN
taxlaw-2836	539	59	,	,	PUNCT
taxlaw-2836	539	60	types	type	NOUN
taxlaw-2836	539	61	of	of	ADP
taxlaw-2836	539	62	activities	activity	NOUN
taxlaw-2836	539	63	,	,	PUNCT
taxlaw-2836	539	64	financial	financial	ADJ
taxlaw-2836	539	65	size	size	NOUN
taxlaw-2836	539	66	,	,	PUNCT
taxlaw-2836	539	67	and	and	CCONJ
taxlaw-2836	539	68	complexity	complexity	NOUN
taxlaw-2836	539	69	,	,	PUNCT
taxlaw-2836	539	70	and	and	CCONJ
taxlaw-2836	539	71	therefore	therefore	ADV
taxlaw-2836	539	72	the	the	DET
taxlaw-2836	539	73	likely	likely	ADJ
taxlaw-2836	539	74	variance	variance	NOUN
taxlaw-2836	539	75	with	with	ADP
taxlaw-2836	539	76	respect	respect	NOUN
taxlaw-2836	539	77	to	to	ADP
taxlaw-2836	539	78	levels	level	NOUN
taxlaw-2836	539	79	and	and	CCONJ
taxlaw-2836	539	80	types	type	NOUN
taxlaw-2836	539	81	of	of	ADP
taxlaw-2836	539	82	noncompliance	noncompliance	NOUN
taxlaw-2836	539	83	,	,	PUNCT
taxlaw-2836	539	84	such	such	ADJ
taxlaw-2836	539	85	targeting	targeting	NOUN
taxlaw-2836	539	86	has	have	VERB
taxlaw-2836	539	87	the	the	DET
taxlaw-2836	539	88	potential	potential	NOUN
taxlaw-2836	539	89	to	to	PART
taxlaw-2836	539	90	increase	increase	VERB
taxlaw-2836	539	91	the	the	DET
taxlaw-2836	539	92	efficiency	efficiency	NOUN
taxlaw-2836	539	93	of	of	ADP
taxlaw-2836	539	94	irs	irs	PROPN
taxlaw-2836	539	95	oversight	oversight	NOUN
taxlaw-2836	539	96	of	of	ADP
taxlaw-2836	539	97	such	such	ADJ
taxlaw-2836	539	98	organizations	organization	NOUN
taxlaw-2836	539	99	.	.	PUNCT
taxlaw-2836	540	1	the	the	DET
taxlaw-2836	540	2	irs	irs	PROPN
taxlaw-2836	540	3	has	have	AUX
taxlaw-2836	540	4	in	in	ADP
taxlaw-2836	540	5	fact	fact	NOUN
taxlaw-2836	540	6	attempted	attempt	VERB
taxlaw-2836	540	7	to	to	PART
taxlaw-2836	540	8	use	use	VERB
taxlaw-2836	540	9	these	these	DET
taxlaw-2836	540	10	techniques	technique	NOUN
taxlaw-2836	540	11	in	in	ADP
taxlaw-2836	540	12	this	this	DET
taxlaw-2836	540	13	area	area	NOUN
taxlaw-2836	540	14	through	through	ADP
taxlaw-2836	540	15	the	the	DET
taxlaw-2836	540	16	compliance	compliance	NOUN
taxlaw-2836	540	17	projects	project	NOUN
taxlaw-2836	540	18	cited	cite	VERB
taxlaw-2836	540	19	previously	previously	ADV
taxlaw-2836	540	20	,	,	PUNCT
taxlaw-2836	540	21	as	as	ADV
taxlaw-2836	540	22	well	well	ADV
taxlaw-2836	540	23	as	as	ADP
taxlaw-2836	540	24	other	other	ADJ
taxlaw-2836	540	25	“	"	PUNCT
taxlaw-2836	540	26	market	market	NOUN
taxlaw-2836	540	27	segment	segment	NOUN
taxlaw-2836	540	28	”	"	PUNCT
taxlaw-2836	540	29	efforts.182	efforts.182	NOUN
taxlaw-2836	540	30	the	the	DET
taxlaw-2836	540	31	current	current	ADJ
taxlaw-2836	540	32	exempt	exempt	ADJ
taxlaw-2836	540	33	organizations	organization	NOUN
taxlaw-2836	540	34	director	director	NOUN
taxlaw-2836	540	35	recently	recently	ADV
taxlaw-2836	540	36	announced	announce	VERB
taxlaw-2836	540	37	plans	plan	NOUN
taxlaw-2836	540	38	to	to	PART
taxlaw-2836	540	39	move	move	VERB
taxlaw-2836	540	40	instead	instead	ADV
taxlaw-2836	540	41	to	to	ADP
taxlaw-2836	540	42	an	an	DET
taxlaw-2836	540	43	issue	issue	NOUN
taxlaw-2836	540	44	-	-	PUNCT
taxlaw-2836	540	45	based	base	VERB
taxlaw-2836	540	46	approach	approach	NOUN
taxlaw-2836	540	47	.	.	PUNCT
taxlaw-2836	541	1	183	183	NUM
taxlaw-2836	541	2	the	the	DET
taxlaw-2836	541	3	gao	gao	PROPN
taxlaw-2836	541	4	has	have	AUX
taxlaw-2836	541	5	also	also	ADV
taxlaw-2836	541	6	reported	report	VERB
taxlaw-2836	541	7	that	that	SCONJ
taxlaw-2836	541	8	the	the	DET
taxlaw-2836	541	9	irs	irs	PROPN
taxlaw-2836	541	10	is	be	AUX
taxlaw-2836	541	11	considering	consider	VERB
taxlaw-2836	541	12	additional	additional	ADJ
taxlaw-2836	541	13	areas	area	NOUN
taxlaw-2836	541	14	for	for	ADP
taxlaw-2836	541	15	special	special	ADJ
taxlaw-2836	541	16	focus	focus	NOUN
taxlaw-2836	541	17	with	with	ADP
taxlaw-2836	541	18	respect	respect	NOUN
taxlaw-2836	541	19	to	to	PART
taxlaw-2836	541	20	form	form	VERB
taxlaw-2836	541	21	1023	1023	NUM
taxlaw-2836	541	22	-	-	PUNCT
taxlaw-2836	541	23	ez	ez	NOUN
taxlaw-2836	541	24	filers	filer	NOUN
taxlaw-2836	541	25	,	,	PUNCT
taxlaw-2836	541	26	including	include	VERB
taxlaw-2836	541	27	“	"	PUNCT
taxlaw-2836	541	28	legislative	legislative	ADJ
taxlaw-2836	541	29	or	or	CCONJ
taxlaw-2836	541	30	overseas	overseas	ADJ
taxlaw-2836	541	31	activities	activity	NOUN
taxlaw-2836	541	32	,	,	PUNCT
taxlaw-2836	541	33	compensation	compensation	NOUN
taxlaw-2836	541	34	issues	issue	NOUN
taxlaw-2836	541	35	,	,	PUNCT
taxlaw-2836	541	36	and	and	CCONJ
taxlaw-2836	541	37	unrelated	unrelated	ADJ
taxlaw-2836	541	38	business	business	NOUN
taxlaw-2836	541	39	activity	activity	NOUN
taxlaw-2836	541	40	.	.	PUNCT
taxlaw-2836	542	1	”184	”184	NOUN
taxlaw-2836	543	1	the	the	DET
taxlaw-2836	543	2	review	review	NOUN
taxlaw-2836	543	3	of	of	ADP
taxlaw-2836	543	4	operations	operation	NOUN
taxlaw-2836	543	5	(	(	PUNCT
taxlaw-2836	543	6	roo	roo	PROPN
taxlaw-2836	543	7	)	)	PUNCT
taxlaw-2836	543	8	program	program	NOUN
taxlaw-2836	543	9	involves	involve	VERB
taxlaw-2836	543	10	irs	irs	PROPN
taxlaw-2836	543	11	review	review	NOUN
taxlaw-2836	543	12	of	of	ADP
taxlaw-2836	543	13	an	an	DET
taxlaw-2836	543	14	exempt	exempt	ADJ
taxlaw-2836	543	15	organization	organization	NOUN
taxlaw-2836	543	16	’s	’s	PART
taxlaw-2836	543	17	annual	annual	ADJ
taxlaw-2836	543	18	returns	return	NOUN
taxlaw-2836	543	19	and	and	CCONJ
taxlaw-2836	543	20	of	of	ADP
taxlaw-2836	543	21	publicly	publicly	ADV
taxlaw-2836	543	22	available	available	ADJ
taxlaw-2836	543	23	information	information	NOUN
taxlaw-2836	543	24	,	,	PUNCT
taxlaw-2836	543	25	with	with	ADP
taxlaw-2836	543	26	limited	limited	ADJ
taxlaw-2836	543	27	or	or	CCONJ
taxlaw-2836	543	28	no	no	DET
taxlaw-2836	543	29	contact	contact	NOUN
taxlaw-2836	543	30	with	with	ADP
taxlaw-2836	543	31	the	the	DET
taxlaw-2836	543	32	organization	organization	NOUN
taxlaw-2836	543	33	at	at	ADP
taxlaw-2836	543	34	issue	issue	NOUN
taxlaw-2836	543	35	unless	unless	SCONJ
taxlaw-2836	543	36	the	the	DET
taxlaw-2836	543	37	organization	organization	NOUN
taxlaw-2836	543	38	is	be	AUX
taxlaw-2836	543	39	referred	refer	VERB
taxlaw-2836	543	40	for	for	ADP
taxlaw-2836	543	41	an	an	DET
taxlaw-2836	543	42	176	176	NUM
taxlaw-2836	543	43	see	see	NOUN
taxlaw-2836	543	44	u.s	u.s	PROPN
taxlaw-2836	543	45	.	.	PROPN
taxlaw-2836	543	46	gov’t	gov’t	NOUN
taxlaw-2836	543	47	accountability	accountability	NOUN
taxlaw-2836	543	48	off	off	ADP
taxlaw-2836	543	49	.	.	PUNCT
taxlaw-2836	544	1	,	,	PUNCT
taxlaw-2836	544	2	gao-14	gao-14	NOUN
taxlaw-2836	544	3	-	-	SYM
taxlaw-2836	544	4	479	479	NUM
taxlaw-2836	544	5	,	,	PUNCT
taxlaw-2836	544	6	irs	irs	PROPN
taxlaw-2836	544	7	correspondence	correspondence	NOUN
taxlaw-2836	544	8	audits	audits	NOUN
taxlaw-2836	544	9	:	:	PUNCT
taxlaw-2836	544	10	better	well	ADJ
taxlaw-2836	544	11	management	management	NOUN
taxlaw-2836	544	12	could	could	AUX
taxlaw-2836	544	13	improve	improve	VERB
taxlaw-2836	544	14	tax	tax	NOUN
taxlaw-2836	544	15	compliance	compliance	NOUN
taxlaw-2836	544	16	and	and	CCONJ
taxlaw-2836	544	17	reduce	reduce	VERB
taxlaw-2836	544	18	taxpayer	taxpayer	NOUN
taxlaw-2836	544	19	burden	burden	NOUN
taxlaw-2836	544	20	1	1	NUM
taxlaw-2836	544	21	-	-	SYM
taxlaw-2836	544	22	2	2	NUM
taxlaw-2836	544	23	(	(	PUNCT
taxlaw-2836	544	24	2014	2014	NUM
taxlaw-2836	544	25	)	)	PUNCT
taxlaw-2836	545	1	[	[	X
taxlaw-2836	545	2	hereinafter	hereinafter	NOUN
taxlaw-2836	545	3	gao	gao	PROPN
taxlaw-2836	545	4	2014	2014	NUM
taxlaw-2836	545	5	audit	audit	NOUN
taxlaw-2836	545	6	rep	rep	NOUN
taxlaw-2836	545	7	.	.	PROPN
taxlaw-2836	545	8	]	]	PUNCT
taxlaw-2836	545	9	.	.	PUNCT
taxlaw-2836	546	1	they	they	PRON
taxlaw-2836	546	2	include	include	VERB
taxlaw-2836	546	3	“	"	PUNCT
taxlaw-2836	546	4	limited	limited	ADJ
taxlaw-2836	546	5	scope	scope	NOUN
taxlaw-2836	546	6	”	"	PUNCT
taxlaw-2836	546	7	or	or	CCONJ
taxlaw-2836	546	8	“	"	PUNCT
taxlaw-2836	546	9	soft	soft	ADJ
taxlaw-2836	546	10	contact	contact	NOUN
taxlaw-2836	546	11	”	"	PUNCT
taxlaw-2836	546	12	examinations	examination	NOUN
taxlaw-2836	546	13	and	and	CCONJ
taxlaw-2836	546	14	compliance	compliance	NOUN
taxlaw-2836	546	15	checks	check	NOUN
taxlaw-2836	546	16	that	that	PRON
taxlaw-2836	546	17	may	may	AUX
taxlaw-2836	546	18	focus	focus	VERB
taxlaw-2836	546	19	only	only	ADV
taxlaw-2836	546	20	a	a	DET
taxlaw-2836	546	21	single	single	ADJ
taxlaw-2836	546	22	issue	issue	NOUN
taxlaw-2836	546	23	.	.	PUNCT
taxlaw-2836	547	1	see	see	VERB
taxlaw-2836	547	2	karl	karl	PROPN
taxlaw-2836	547	3	emerson	emerson	PROPN
taxlaw-2836	547	4	et	et	PROPN
taxlaw-2836	547	5	al	al	PROPN
taxlaw-2836	547	6	.	.	PROPN
taxlaw-2836	547	7	,	,	PUNCT
taxlaw-2836	547	8	the	the	DET
taxlaw-2836	547	9	“	"	PUNCT
taxlaw-2836	547	10	ripple	ripple	ADJ
taxlaw-2836	547	11	”	"	PUNCT
taxlaw-2836	547	12	project	project	NOUN
taxlaw-2836	547	13	:	:	PUNCT
taxlaw-2836	547	14	reviewing	review	VERB
taxlaw-2836	547	15	irs	irs	PROPN
taxlaw-2836	547	16	policies	policy	NOUN
taxlaw-2836	547	17	and	and	CCONJ
taxlaw-2836	547	18	procedures	procedure	NOUN
taxlaw-2836	547	19	to	to	PART
taxlaw-2836	547	20	leverage	leverage	VERB
taxlaw-2836	547	21	enforcement	enforcement	NOUN
taxlaw-2836	547	22	:	:	PUNCT
taxlaw-2836	547	23	recommendations	recommendation	NOUN
taxlaw-2836	547	24	to	to	PART
taxlaw-2836	547	25	enhance	enhance	VERB
taxlaw-2836	547	26	exempt	exempt	ADJ
taxlaw-2836	547	27	organization	organization	NOUN
taxlaw-2836	547	28	’s	’s	PART
taxlaw-2836	547	29	(	(	PUNCT
taxlaw-2836	547	30	eo	eo	ADJ
taxlaw-2836	547	31	)	)	PUNCT
taxlaw-2836	547	32	enforcement	enforcement	NOUN
taxlaw-2836	547	33	and	and	CCONJ
taxlaw-2836	547	34	compliance	compliance	NOUN
taxlaw-2836	547	35	efforts	effort	NOUN
taxlaw-2836	547	36	,	,	PUNCT
taxlaw-2836	547	37	in	in	ADP
taxlaw-2836	547	38	advisory	advisory	ADJ
taxlaw-2836	547	39	committee	committee	NOUN
taxlaw-2836	547	40	on	on	ADP
taxlaw-2836	547	41	tax	tax	NOUN
taxlaw-2836	547	42	exempt	exempt	ADJ
taxlaw-2836	547	43	and	and	CCONJ
taxlaw-2836	547	44	gov’t	gov’t	NUM
taxlaw-2836	547	45	entities	entity	NOUN
taxlaw-2836	547	46	,	,	PUNCT
taxlaw-2836	547	47	report	report	NOUN
taxlaw-2836	547	48	of	of	ADP
taxlaw-2836	547	49	recommendations	recommendation	NOUN
taxlaw-2836	547	50	v-1	v-1	NOUN
taxlaw-2836	547	51	,	,	PUNCT
taxlaw-2836	547	52	v-14	v-14	PROPN
taxlaw-2836	547	53	(	(	PUNCT
taxlaw-2836	547	54	2004	2004	NUM
taxlaw-2836	547	55	)	)	PUNCT
taxlaw-2836	547	56	;	;	PUNCT
taxlaw-2836	547	57	gao	gao	PROPN
taxlaw-2836	547	58	2015	2015	NUM
taxlaw-2836	547	59	rep	rep	PROPN
taxlaw-2836	547	60	.	.	PROPN
taxlaw-2836	547	61	,	,	PUNCT
taxlaw-2836	547	62	supra	supra	PROPN
taxlaw-2836	547	63	note	note	VERB
taxlaw-2836	547	64	64	64	NUM
taxlaw-2836	547	65	,	,	PUNCT
taxlaw-2836	547	66	at	at	ADP
taxlaw-2836	547	67	13	13	NUM
taxlaw-2836	547	68	-	-	SYM
taxlaw-2836	547	69	14	14	NUM
taxlaw-2836	547	70	.	.	PUNCT
taxlaw-2836	548	1	177	177	NUM
taxlaw-2836	548	2	see	see	VERB
taxlaw-2836	548	3	gao	gao	PROPN
taxlaw-2836	548	4	2014	2014	NUM
taxlaw-2836	548	5	audit	audit	NOUN
taxlaw-2836	548	6	rep	rep	PROPN
taxlaw-2836	548	7	.	.	PROPN
taxlaw-2836	548	8	,	,	PUNCT
taxlaw-2836	548	9	supra	supra	PROPN
taxlaw-2836	548	10	note	note	PROPN
taxlaw-2836	548	11	176	176	NUM
taxlaw-2836	548	12	,	,	PUNCT
taxlaw-2836	548	13	at	at	ADP
taxlaw-2836	548	14	7	7	NUM
taxlaw-2836	548	15	.	.	SYM
taxlaw-2836	548	16	178	178	NUM
taxlaw-2836	548	17	u.s	u.s	PROPN
taxlaw-2836	548	18	.	.	PROPN
taxlaw-2836	548	19	gov’t	gov’t	PROPN
taxlaw-2836	548	20	accountability	accountability	NOUN
taxlaw-2836	548	21	off	off	ADP
taxlaw-2836	548	22	.	.	PUNCT
taxlaw-2836	549	1	,	,	PUNCT
taxlaw-2836	549	2	gao-13	gao-13	NOUN
taxlaw-2836	549	3	-	-	PUNCT
taxlaw-2836	549	4	151	151	NUM
taxlaw-2836	549	5	,	,	PUNCT
taxlaw-2836	549	6	tax	tax	NOUN
taxlaw-2836	549	7	gap	gap	NOUN
taxlaw-2836	549	8	:	:	PUNCT
taxlaw-2836	549	9	irs	irs	PROPN
taxlaw-2836	549	10	could	could	AUX
taxlaw-2836	549	11	significantly	significantly	ADV
taxlaw-2836	549	12	increase	increase	VERB
taxlaw-2836	549	13	revenues	revenue	NOUN
taxlaw-2836	549	14	by	by	ADP
taxlaw-2836	549	15	better	well	ADV
taxlaw-2836	549	16	targeting	target	VERB
taxlaw-2836	549	17	enforcement	enforcement	NOUN
taxlaw-2836	549	18	resources	resource	NOUN
taxlaw-2836	549	19	6	6	NUM
taxlaw-2836	549	20	(	(	PUNCT
taxlaw-2836	549	21	2012	2012	NUM
taxlaw-2836	549	22	)	)	PUNCT
taxlaw-2836	549	23	.	.	PUNCT
taxlaw-2836	550	1	179	179	NUM
taxlaw-2836	551	1	eo	eo	PROPN
taxlaw-2836	551	2	2012	2012	NUM
taxlaw-2836	551	3	ann	ann	PROPN
taxlaw-2836	551	4	.	.	PUNCT
taxlaw-2836	551	5	rep	rep	PROPN
taxlaw-2836	551	6	.	.	PROPN
taxlaw-2836	551	7	,	,	PUNCT
taxlaw-2836	551	8	supra	supra	PROPN
taxlaw-2836	551	9	note	note	PROPN
taxlaw-2836	551	10	70	70	NUM
taxlaw-2836	551	11	,	,	PUNCT
taxlaw-2836	551	12	at	at	ADP
taxlaw-2836	551	13	5	5	NUM
taxlaw-2836	551	14	.	.	NOUN
taxlaw-2836	551	15	180	180	NUM
taxlaw-2836	551	16	see	see	VERB
taxlaw-2836	551	17	gao	gao	PROPN
taxlaw-2836	551	18	2014	2014	NUM
taxlaw-2836	551	19	audit	audit	NOUN
taxlaw-2836	551	20	rep	rep	PROPN
taxlaw-2836	551	21	.	.	PROPN
taxlaw-2836	551	22	,	,	PUNCT
taxlaw-2836	551	23	supra	supra	PROPN
taxlaw-2836	551	24	note	note	PROPN
taxlaw-2836	551	25	176	176	NUM
taxlaw-2836	551	26	,	,	PUNCT
taxlaw-2836	551	27	at	at	ADP
taxlaw-2836	551	28	42	42	NUM
taxlaw-2836	551	29	.	.	PUNCT
taxlaw-2836	552	1	181	181	NUM
taxlaw-2836	552	2	see	see	VERB
taxlaw-2836	552	3	generally	generally	ADV
taxlaw-2836	552	4	carolyn	carolyn	PROPN
taxlaw-2836	552	5	cordery	cordery	NOUN
taxlaw-2836	552	6	et	et	PROPN
taxlaw-2836	552	7	al	al	PROPN
taxlaw-2836	552	8	.	.	PROPN
taxlaw-2836	552	9	,	,	PUNCT
taxlaw-2836	552	10	differentiated	differentiated	ADJ
taxlaw-2836	552	11	regulation	regulation	NOUN
taxlaw-2836	552	12	:	:	PUNCT
taxlaw-2836	552	13	the	the	DET
taxlaw-2836	552	14	case	case	NOUN
taxlaw-2836	552	15	of	of	ADP
taxlaw-2836	552	16	charities	charity	NOUN
taxlaw-2836	552	17	,	,	PUNCT
taxlaw-2836	552	18	acc	acc	PROPN
taxlaw-2836	552	19	.	.	PROPN
taxlaw-2836	552	20	&	&	CCONJ
taxlaw-2836	552	21	fin	fin	PROPN
taxlaw-2836	552	22	.	.	PUNCT
taxlaw-2836	553	1	(	(	PUNCT
taxlaw-2836	553	2	forthcoming	forthcoming	ADJ
taxlaw-2836	553	3	2015	2015	NUM
taxlaw-2836	553	4	)	)	PUNCT
taxlaw-2836	553	5	;	;	PUNCT
taxlaw-2836	553	6	leigh	leigh	PROPN
taxlaw-2836	553	7	osofsky	osofsky	NOUN
taxlaw-2836	553	8	,	,	PUNCT
taxlaw-2836	553	9	concentrated	concentrated	ADJ
taxlaw-2836	553	10	enforcement	enforcement	NOUN
taxlaw-2836	553	11	,	,	PUNCT
taxlaw-2836	553	12	16	16	NUM
taxlaw-2836	553	13	fla	fla	NOUN
taxlaw-2836	553	14	.	.	PUNCT
taxlaw-2836	554	1	tax	tax	PROPN
taxlaw-2836	554	2	rev	rev	PROPN
taxlaw-2836	554	3	.	.	PROPN
taxlaw-2836	555	1	325	325	NUM
taxlaw-2836	555	2	(	(	PUNCT
taxlaw-2836	555	3	2014	2014	NUM
taxlaw-2836	555	4	)	)	PUNCT
taxlaw-2836	555	5	.	.	PUNCT
taxlaw-2836	556	1	182	182	NUM
taxlaw-2836	556	2	see	see	VERB
taxlaw-2836	556	3	gao	gao	PROPN
taxlaw-2836	556	4	2002	2002	NUM
taxlaw-2836	556	5	report	report	NOUN
taxlaw-2836	556	6	,	,	PUNCT
taxlaw-2836	556	7	supra	supra	PROPN
taxlaw-2836	556	8	note	note	PROPN
taxlaw-2836	556	9	27	27	NUM
taxlaw-2836	556	10	,	,	PUNCT
taxlaw-2836	556	11	at	at	ADP
taxlaw-2836	556	12	23	23	NUM
taxlaw-2836	556	13	-	-	SYM
taxlaw-2836	556	14	24	24	NUM
taxlaw-2836	556	15	;	;	PUNCT
taxlaw-2836	556	16	bruce	bruce	PROPN
taxlaw-2836	556	17	r.	r.	PROPN
taxlaw-2836	556	18	hopkins	hopkins	PROPN
taxlaw-2836	556	19	,	,	PUNCT
taxlaw-2836	556	20	irs	irs	PROPN
taxlaw-2836	556	21	audits	audits	NOUN
taxlaw-2836	556	22	of	of	ADP
taxlaw-2836	556	23	taxexempt	taxexempt	ADJ
taxlaw-2836	556	24	organizations	organization	NOUN
taxlaw-2836	556	25	:	:	PUNCT
taxlaw-2836	556	26	policies	policy	NOUN
taxlaw-2836	556	27	,	,	PUNCT
taxlaw-2836	556	28	practices	practice	NOUN
taxlaw-2836	556	29	,	,	PUNCT
taxlaw-2836	556	30	and	and	CCONJ
taxlaw-2836	556	31	procedures	procedure	NOUN
taxlaw-2836	556	32	137	137	NUM
taxlaw-2836	556	33	-	-	SYM
taxlaw-2836	556	34	39	39	NUM
taxlaw-2836	556	35	(	(	PUNCT
taxlaw-2836	556	36	2008	2008	NUM
taxlaw-2836	556	37	)	)	PUNCT
taxlaw-2836	556	38	;	;	PUNCT
taxlaw-2836	556	39	supra	supra	PROPN
taxlaw-2836	556	40	notes	note	VERB
taxlaw-2836	556	41	88	88	NUM
taxlaw-2836	556	42	-	-	SYM
taxlaw-2836	556	43	91	91	NUM
taxlaw-2836	556	44	and	and	CCONJ
taxlaw-2836	556	45	accompanying	accompany	VERB
taxlaw-2836	556	46	text	text	NOUN
taxlaw-2836	556	47	.	.	PUNCT
taxlaw-2836	557	1	183	183	NUM
taxlaw-2836	557	2	diane	diane	PROPN
taxlaw-2836	557	3	freda	freda	PROPN
taxlaw-2836	557	4	,	,	PUNCT
taxlaw-2836	557	5	irs	irs	PROPN
taxlaw-2836	557	6	exempt	exempt	ADJ
taxlaw-2836	557	7	chief	chief	NOUN
taxlaw-2836	557	8	:	:	PUNCT
taxlaw-2836	557	9	sharper	sharp	ADJ
taxlaw-2836	557	10	,	,	PUNCT
taxlaw-2836	557	11	faster	fast	ADJ
taxlaw-2836	557	12	tool	tool	NOUN
taxlaw-2836	557	13	available	available	ADJ
taxlaw-2836	557	14	in	in	ADP
taxlaw-2836	557	15	data	data	NOUN
taxlaw-2836	557	16	-	-	PUNCT
taxlaw-2836	557	17	driven	drive	VERB
taxlaw-2836	557	18	exams	exam	NOUN
taxlaw-2836	557	19	,	,	PUNCT
taxlaw-2836	557	20	54	54	NUM
taxlaw-2836	557	21	daily	daily	ADJ
taxlaw-2836	557	22	tax	tax	NOUN
taxlaw-2836	557	23	rep	rep	PROPN
taxlaw-2836	557	24	.	.	PROPN
taxlaw-2836	557	25	(	(	PUNCT
taxlaw-2836	557	26	bna	bna	PROPN
taxlaw-2836	557	27	)	)	PUNCT
taxlaw-2836	557	28	no	no	NOUN
taxlaw-2836	557	29	.	.	NOUN
taxlaw-2836	557	30	54	54	NUM
taxlaw-2836	557	31	,	,	PUNCT
taxlaw-2836	557	32	at	at	ADP
taxlaw-2836	557	33	g-9	g-9	PROPN
taxlaw-2836	557	34	(	(	PUNCT
taxlaw-2836	557	35	mar	mar	PROPN
taxlaw-2836	557	36	.	.	PROPN
taxlaw-2836	557	37	20	20	NUM
taxlaw-2836	557	38	,	,	PUNCT
taxlaw-2836	557	39	2015	2015	NUM
taxlaw-2836	557	40	)	)	PUNCT
taxlaw-2836	557	41	;	;	PUNCT
taxlaw-2836	557	42	see	see	VERB
taxlaw-2836	557	43	also	also	ADV
taxlaw-2836	557	44	gao	gao	PROPN
taxlaw-2836	557	45	2015	2015	NUM
taxlaw-2836	557	46	rep	rep	PROPN
taxlaw-2836	557	47	.	.	PROPN
taxlaw-2836	557	48	,	,	PUNCT
taxlaw-2836	557	49	supra	supra	PROPN
taxlaw-2836	557	50	note	note	VERB
taxlaw-2836	557	51	64	64	NUM
taxlaw-2836	557	52	,	,	PUNCT
taxlaw-2836	557	53	at	at	ADP
taxlaw-2836	557	54	10	10	NUM
taxlaw-2836	557	55	-	-	SYM
taxlaw-2836	557	56	11	11	NUM
taxlaw-2836	557	57	;	;	PUNCT
taxlaw-2836	557	58	irs	irs	PROPN
taxlaw-2836	557	59	,	,	PUNCT
taxlaw-2836	557	60	te	te	PROPN
taxlaw-2836	557	61	/	/	SYM
taxlaw-2836	557	62	ge	ge	PROPN
taxlaw-2836	557	63	priorities	priority	NOUN
taxlaw-2836	557	64	for	for	ADP
taxlaw-2836	557	65	fy	fy	PROPN
taxlaw-2836	557	66	2016	2016	NUM
taxlaw-2836	557	67	,	,	PUNCT
taxlaw-2836	557	68	at	at	ADP
taxlaw-2836	557	69	7	7	NUM
taxlaw-2836	557	70	(	(	PUNCT
taxlaw-2836	557	71	2015	2015	NUM
taxlaw-2836	557	72	)	)	PUNCT
taxlaw-2836	557	73	,	,	PUNCT
taxlaw-2836	557	74	http://www.irs.gov/pub/irs-tege/tege_priorities_for	http://www.irs.gov/pub/irs-tege/tege_priorities_for	PROPN
taxlaw-2836	557	75	_	_	PROPN
taxlaw-2836	557	76	fy2016.pdf	fy2016.pdf	NOUN
taxlaw-2836	557	77	[	[	X
taxlaw-2836	557	78	http://perma.cc/4lmv-xc2	http://perma.cc/4lmv-xc2	PROPN
taxlaw-2836	557	79	m	m	PRON
taxlaw-2836	557	80	]	]	X
taxlaw-2836	557	81	.	.	PUNCT
taxlaw-2836	558	1	184	184	NUM
taxlaw-2836	558	2	gao	gao	PROPN
taxlaw-2836	558	3	2014	2014	NUM
taxlaw-2836	558	4	eo	eo	PROPN
taxlaw-2836	558	5	rep	rep	PROPN
taxlaw-2836	558	6	.	.	PROPN
taxlaw-2836	558	7	,	,	PUNCT
taxlaw-2836	558	8	supra	supra	PROPN
taxlaw-2836	558	9	note	note	PROPN
taxlaw-2836	558	10	21	21	NUM
taxlaw-2836	558	11	,	,	PUNCT
taxlaw-2836	558	12	at	at	ADP
taxlaw-2836	558	13	33	33	NUM
taxlaw-2836	558	14	.	.	NOUN
taxlaw-2836	558	15	2016	2016	NUM
taxlaw-2836	558	16	]	]	PUNCT
taxlaw-2836	558	17	“	"	PUNCT
taxlaw-2836	558	18	the	the	DET
taxlaw-2836	558	19	better	well	ADJ
taxlaw-2836	558	20	part	part	NOUN
taxlaw-2836	558	21	of	of	ADP
taxlaw-2836	558	22	valour	valour	NOUN
taxlaw-2836	558	23	is	be	AUX
taxlaw-2836	558	24	discretion	discretion	NOUN
taxlaw-2836	558	25	”	"	PUNCT
taxlaw-2836	558	26	109	109	NUM
taxlaw-2836	558	27	examination.185	examination.185	NOUN
taxlaw-2836	558	28	the	the	DET
taxlaw-2836	558	29	irs	irs	PROPN
taxlaw-2836	558	30	initiated	initiate	VERB
taxlaw-2836	558	31	this	this	DET
taxlaw-2836	558	32	program	program	NOUN
taxlaw-2836	558	33	in	in	ADP
taxlaw-2836	558	34	response	response	NOUN
taxlaw-2836	558	35	to	to	ADP
taxlaw-2836	558	36	requests	request	NOUN
taxlaw-2836	558	37	for	for	ADP
taxlaw-2836	558	38	a	a	DET
taxlaw-2836	558	39	process	process	NOUN
taxlaw-2836	558	40	to	to	PART
taxlaw-2836	558	41	review	review	VERB
taxlaw-2836	558	42	all	all	DET
taxlaw-2836	558	43	organizations	organization	NOUN
taxlaw-2836	558	44	several	several	ADJ
taxlaw-2836	558	45	years	year	NOUN
taxlaw-2836	558	46	after	after	SCONJ
taxlaw-2836	558	47	they	they	PRON
taxlaw-2836	558	48	successfully	successfully	ADV
taxlaw-2836	558	49	complete	complete	VERB
taxlaw-2836	558	50	the	the	DET
taxlaw-2836	558	51	application	application	NOUN
taxlaw-2836	558	52	process	process	NOUN
taxlaw-2836	558	53	,	,	PUNCT
taxlaw-2836	558	54	but	but	CCONJ
taxlaw-2836	558	55	as	as	SCONJ
taxlaw-2836	558	56	established	establish	VERB
taxlaw-2836	558	57	,	,	PUNCT
taxlaw-2836	558	58	it	it	PRON
taxlaw-2836	558	59	also	also	ADV
taxlaw-2836	558	60	affects	affect	VERB
taxlaw-2836	558	61	older	old	ADJ
taxlaw-2836	558	62	organizations.186	organizations.186	ADJ
taxlaw-2836	558	63	commentators	commentator	NOUN
taxlaw-2836	558	64	have	have	AUX
taxlaw-2836	558	65	recently	recently	ADV
taxlaw-2836	558	66	renewed	renew	VERB
taxlaw-2836	558	67	calls	call	NOUN
taxlaw-2836	558	68	for	for	ADP
taxlaw-2836	558	69	such	such	DET
taxlaw-2836	558	70	a	a	DET
taxlaw-2836	558	71	review	review	NOUN
taxlaw-2836	558	72	in	in	ADP
taxlaw-2836	558	73	light	light	NOUN
taxlaw-2836	558	74	of	of	ADP
taxlaw-2836	558	75	the	the	DET
taxlaw-2836	558	76	streamlined	streamlined	ADJ
taxlaw-2836	558	77	application	application	NOUN
taxlaw-2836	558	78	processes	process	NOUN
taxlaw-2836	558	79	discussed	discuss	VERB
taxlaw-2836	558	80	above.187	above.187	PROPN
taxlaw-2836	558	81	the	the	DET
taxlaw-2836	558	82	primary	primary	ADJ
taxlaw-2836	558	83	advantage	advantage	NOUN
taxlaw-2836	558	84	of	of	ADP
taxlaw-2836	558	85	correspondence	correspondence	NOUN
taxlaw-2836	558	86	audits	audits	NOUN
taxlaw-2836	558	87	and	and	CCONJ
taxlaw-2836	558	88	the	the	DET
taxlaw-2836	558	89	roo	roo	PROPN
taxlaw-2836	558	90	program	program	NOUN
taxlaw-2836	558	91	is	be	AUX
taxlaw-2836	558	92	that	that	SCONJ
taxlaw-2836	558	93	by	by	ADP
taxlaw-2836	558	94	limiting	limit	VERB
taxlaw-2836	558	95	or	or	CCONJ
taxlaw-2836	558	96	even	even	ADV
taxlaw-2836	558	97	eliminating	eliminate	VERB
taxlaw-2836	558	98	irs	irs	PROPN
taxlaw-2836	558	99	interactions	interaction	NOUN
taxlaw-2836	558	100	with	with	ADP
taxlaw-2836	558	101	exempt	exempt	ADJ
taxlaw-2836	558	102	organizations	organization	NOUN
taxlaw-2836	558	103	,	,	PUNCT
taxlaw-2836	558	104	the	the	DET
taxlaw-2836	558	105	employee	employee	NOUN
taxlaw-2836	558	106	time	time	NOUN
taxlaw-2836	558	107	and	and	CCONJ
taxlaw-2836	558	108	other	other	ADJ
taxlaw-2836	558	109	resources	resource	NOUN
taxlaw-2836	558	110	devoted	devote	VERB
taxlaw-2836	558	111	to	to	ADP
taxlaw-2836	558	112	each	each	DET
taxlaw-2836	558	113	case	case	NOUN
taxlaw-2836	558	114	are	be	AUX
taxlaw-2836	558	115	significantly	significantly	ADV
taxlaw-2836	558	116	reduced	reduce	VERB
taxlaw-2836	558	117	.	.	PUNCT
taxlaw-2836	559	1	recent	recent	ADJ
taxlaw-2836	559	2	studies	study	NOUN
taxlaw-2836	559	3	of	of	ADP
taxlaw-2836	559	4	correspondence	correspondence	NOUN
taxlaw-2836	559	5	audits	audits	NOUN
taxlaw-2836	559	6	,	,	PUNCT
taxlaw-2836	559	7	conducted	conduct	VERB
taxlaw-2836	559	8	outside	outside	ADP
taxlaw-2836	559	9	the	the	DET
taxlaw-2836	559	10	exempt	exempt	ADJ
taxlaw-2836	559	11	organizations	organization	NOUN
taxlaw-2836	559	12	area	area	NOUN
taxlaw-2836	559	13	,	,	PUNCT
taxlaw-2836	559	14	indicate	indicate	VERB
taxlaw-2836	559	15	that	that	SCONJ
taxlaw-2836	559	16	this	this	DET
taxlaw-2836	559	17	limitation	limitation	NOUN
taxlaw-2836	559	18	results	result	VERB
taxlaw-2836	559	19	in	in	ADP
taxlaw-2836	559	20	at	at	ADV
taxlaw-2836	559	21	least	least	ADV
taxlaw-2836	559	22	two	two	NUM
taxlaw-2836	559	23	significant	significant	ADJ
taxlaw-2836	559	24	disadvantages	disadvantage	NOUN
taxlaw-2836	559	25	,	,	PUNCT
taxlaw-2836	559	26	however	however	ADV
taxlaw-2836	559	27	.	.	PUNCT
taxlaw-2836	560	1	first	first	ADV
taxlaw-2836	560	2	,	,	PUNCT
taxlaw-2836	560	3	communication	communication	NOUN
taxlaw-2836	560	4	with	with	ADP
taxlaw-2836	560	5	the	the	DET
taxlaw-2836	560	6	targeted	target	VERB
taxlaw-2836	560	7	taxpayer	taxpayer	NOUN
taxlaw-2836	560	8	is	be	AUX
taxlaw-2836	560	9	impaired	impair	VERB
taxlaw-2836	560	10	,	,	PUNCT
taxlaw-2836	560	11	including	include	VERB
taxlaw-2836	560	12	through	through	ADP
taxlaw-2836	560	13	mail	mail	NOUN
taxlaw-2836	560	14	delivery	delivery	NOUN
taxlaw-2836	560	15	failures,188	failures,188	PROPN
taxlaw-2836	560	16	low	low	ADJ
taxlaw-2836	560	17	taxpayer	taxpayer	NOUN
taxlaw-2836	560	18	responsiveness,189	responsiveness,189	PROPN
taxlaw-2836	560	19	and	and	CCONJ
taxlaw-2836	560	20	a	a	DET
taxlaw-2836	560	21	lack	lack	NOUN
taxlaw-2836	560	22	of	of	ADP
taxlaw-2836	560	23	taxpayer	taxpayer	NOUN
taxlaw-2836	560	24	understanding	understanding	NOUN
taxlaw-2836	560	25	regarding	regard	VERB
taxlaw-2836	560	26	the	the	DET
taxlaw-2836	560	27	process	process	NOUN
taxlaw-2836	560	28	and	and	CCONJ
taxlaw-2836	560	29	any	any	DET
taxlaw-2836	560	30	identified	identify	VERB
taxlaw-2836	560	31	issues.190	issues.190	NOUN
taxlaw-2836	560	32	this	this	PRON
taxlaw-2836	560	33	leads	lead	VERB
taxlaw-2836	560	34	to	to	ADP
taxlaw-2836	560	35	significant	significant	ADJ
taxlaw-2836	560	36	taxpayer	taxpayer	NOUN
taxlaw-2836	560	37	dissatisfaction191	dissatisfaction191	PROPN
taxlaw-2836	560	38	and	and	CCONJ
taxlaw-2836	560	39	even	even	ADV
taxlaw-2836	560	40	,	,	PUNCT
taxlaw-2836	560	41	possibly	possibly	ADV
taxlaw-2836	560	42	,	,	PUNCT
taxlaw-2836	560	43	to	to	ADP
taxlaw-2836	560	44	violations	violation	NOUN
taxlaw-2836	560	45	of	of	ADP
taxlaw-2836	560	46	taxpayers	taxpayer	NOUN
taxlaw-2836	560	47	’	'	PUNCT
taxlaw-2836	560	48	rights.192	rights.192	ADV
taxlaw-2836	560	49	second	second	ADJ
taxlaw-2836	560	50	,	,	PUNCT
taxlaw-2836	560	51	such	such	ADJ
taxlaw-2836	560	52	audits	audit	NOUN
taxlaw-2836	560	53	,	,	PUNCT
taxlaw-2836	560	54	at	at	ADP
taxlaw-2836	560	55	least	least	ADJ
taxlaw-2836	560	56	in	in	ADP
taxlaw-2836	560	57	the	the	DET
taxlaw-2836	560	58	individual	individual	ADJ
taxlaw-2836	560	59	income	income	NOUN
taxlaw-2836	560	60	context	context	NOUN
taxlaw-2836	560	61	,	,	PUNCT
taxlaw-2836	560	62	tend	tend	VERB
taxlaw-2836	560	63	to	to	PART
taxlaw-2836	560	64	be	be	AUX
taxlaw-2836	560	65	more	more	ADV
taxlaw-2836	560	66	superficial	superficial	ADJ
taxlaw-2836	560	67	and	and	CCONJ
taxlaw-2836	560	68	less	less	ADV
taxlaw-2836	560	69	accurate	accurate	ADJ
taxlaw-2836	560	70	than	than	ADP
taxlaw-2836	560	71	the	the	DET
taxlaw-2836	560	72	field	field	NOUN
taxlaw-2836	560	73	examinations	examination	NOUN
taxlaw-2836	560	74	that	that	SCONJ
taxlaw-2836	560	75	they	they	PRON
taxlaw-2836	560	76	displace.193	displace.193	VERB
taxlaw-2836	560	77	the	the	DET
taxlaw-2836	560	78	latter	latter	ADJ
taxlaw-2836	560	79	concern	concern	NOUN
taxlaw-2836	560	80	also	also	ADV
taxlaw-2836	560	81	likely	likely	ADV
taxlaw-2836	560	82	applies	apply	VERB
taxlaw-2836	560	83	to	to	ADP
taxlaw-2836	560	84	the	the	DET
taxlaw-2836	560	85	roo	roo	PROPN
taxlaw-2836	560	86	program	program	PROPN
taxlaw-2836	560	87	,	,	PUNCT
taxlaw-2836	560	88	given	give	VERB
taxlaw-2836	560	89	that	that	SCONJ
taxlaw-2836	560	90	it	it	PRON
taxlaw-2836	560	91	relies	rely	VERB
taxlaw-2836	560	92	on	on	ADP
taxlaw-2836	560	93	irs	irs	PROPN
taxlaw-2836	560	94	filings	filing	NOUN
taxlaw-2836	560	95	and	and	CCONJ
taxlaw-2836	560	96	publicly	publicly	ADV
taxlaw-2836	560	97	available	available	ADJ
taxlaw-2836	560	98	information	information	NOUN
taxlaw-2836	560	99	to	to	PART
taxlaw-2836	560	100	identify	identify	VERB
taxlaw-2836	560	101	possible	possible	ADJ
taxlaw-2836	560	102	noncompliance	noncompliance	NOUN
taxlaw-2836	560	103	as	as	SCONJ
taxlaw-2836	560	104	opposed	oppose	VERB
taxlaw-2836	560	105	to	to	ADP
taxlaw-2836	560	106	documents	document	NOUN
taxlaw-2836	560	107	and	and	CCONJ
taxlaw-2836	560	108	information	information	NOUN
taxlaw-2836	560	109	requested	request	VERB
taxlaw-2836	560	110	from	from	ADP
taxlaw-2836	560	111	the	the	DET
taxlaw-2836	560	112	exempt	exempt	ADJ
taxlaw-2836	560	113	organization	organization	NOUN
taxlaw-2836	560	114	,	,	PUNCT
taxlaw-2836	560	115	as	as	SCONJ
taxlaw-2836	560	116	is	be	AUX
taxlaw-2836	560	117	the	the	DET
taxlaw-2836	560	118	case	case	NOUN
taxlaw-2836	560	119	for	for	ADP
taxlaw-2836	560	120	examinations	examination	NOUN
taxlaw-2836	560	121	.	.	PUNCT
taxlaw-2836	561	1	greater	great	ADJ
taxlaw-2836	561	2	selectivity	selectivity	NOUN
taxlaw-2836	561	3	with	with	ADP
taxlaw-2836	561	4	respect	respect	NOUN
taxlaw-2836	561	5	to	to	ADP
taxlaw-2836	561	6	examination	examination	NOUN
taxlaw-2836	561	7	targets	target	NOUN
taxlaw-2836	561	8	would	would	AUX
taxlaw-2836	561	9	in	in	ADP
taxlaw-2836	561	10	theory	theory	NOUN
taxlaw-2836	561	11	permit	permit	VERB
taxlaw-2836	561	12	the	the	DET
taxlaw-2836	561	13	irs	irs	PROPN
taxlaw-2836	561	14	to	to	PART
taxlaw-2836	561	15	better	well	ADV
taxlaw-2836	561	16	detect	detect	VERB
taxlaw-2836	561	17	significant	significant	ADJ
taxlaw-2836	561	18	pockets	pocket	NOUN
taxlaw-2836	561	19	of	of	ADP
taxlaw-2836	561	20	noncompliance	noncompliance	NOUN
taxlaw-2836	561	21	(	(	PUNCT
taxlaw-2836	561	22	particularly	particularly	ADV
taxlaw-2836	561	23	intentional	intentional	ADJ
taxlaw-2836	561	24	noncompliance	noncompliance	NOUN
taxlaw-2836	561	25	)	)	PUNCT
taxlaw-2836	561	26	,	,	PUNCT
taxlaw-2836	561	27	and	and	CCONJ
taxlaw-2836	561	28	focus	focus	VERB
taxlaw-2836	561	29	its	its	PRON
taxlaw-2836	561	30	limited	limited	ADJ
taxlaw-2836	561	31	examination	examination	NOUN
taxlaw-2836	561	32	resources	resource	NOUN
taxlaw-2836	561	33	on	on	ADP
taxlaw-2836	561	34	those	those	DET
taxlaw-2836	561	35	areas	area	NOUN
taxlaw-2836	561	36	.	.	PUNCT
taxlaw-2836	562	1	in	in	ADP
taxlaw-2836	562	2	practice	practice	NOUN
taxlaw-2836	562	3	,	,	PUNCT
taxlaw-2836	562	4	however	however	ADV
taxlaw-2836	562	5	,	,	PUNCT
taxlaw-2836	562	6	successfully	successfully	ADV
taxlaw-2836	562	7	implementing	implement	VERB
taxlaw-2836	562	8	such	such	ADJ
taxlaw-2836	562	9	selectivity	selectivity	NOUN
taxlaw-2836	562	10	is	be	AUX
taxlaw-2836	562	11	difficult	difficult	ADJ
taxlaw-2836	562	12	.	.	PUNCT
taxlaw-2836	563	1	for	for	ADP
taxlaw-2836	563	2	example	example	NOUN
taxlaw-2836	563	3	,	,	PUNCT
taxlaw-2836	563	4	nta	nta	PROPN
taxlaw-2836	563	5	recently	recently	ADV
taxlaw-2836	563	6	found	find	VERB
taxlaw-2836	563	7	that	that	SCONJ
taxlaw-2836	563	8	the	the	DET
taxlaw-2836	563	9	irs	irs	PROPN
taxlaw-2836	563	10	tends	tend	VERB
taxlaw-2836	563	11	not	not	PART
taxlaw-2836	563	12	to	to	PART
taxlaw-2836	563	13	use	use	VERB
taxlaw-2836	563	14	the	the	DET
taxlaw-2836	563	15	already	already	ADV
taxlaw-2836	563	16	available	available	ADJ
taxlaw-2836	563	17	information	information	NOUN
taxlaw-2836	563	18	to	to	PART
taxlaw-2836	563	19	inform	inform	VERB
taxlaw-2836	563	20	its	its	PRON
taxlaw-2836	563	21	examination	examination	NOUN
taxlaw-2836	563	22	process.194	process.194	NOUN
taxlaw-2836	563	23	in	in	ADP
taxlaw-2836	563	24	the	the	DET
taxlaw-2836	563	25	exempt	exempt	ADJ
taxlaw-2836	563	26	organizations	organization	NOUN
taxlaw-2836	563	27	area	area	NOUN
taxlaw-2836	563	28	,	,	PUNCT
taxlaw-2836	563	29	the	the	DET
taxlaw-2836	563	30	compliance	compliance	NOUN
taxlaw-2836	563	31	projects	project	NOUN
taxlaw-2836	563	32	noted	note	VERB
taxlaw-2836	563	33	earlier	early	ADV
taxlaw-2836	563	34	either	either	CCONJ
taxlaw-2836	563	35	have	have	AUX
taxlaw-2836	563	36	not	not	PART
taxlaw-2836	563	37	been	be	AUX
taxlaw-2836	563	38	designed	design	VERB
taxlaw-2836	563	39	to	to	PART
taxlaw-2836	563	40	incorporate	incorporate	VERB
taxlaw-2836	563	41	a	a	DET
taxlaw-2836	563	42	statistically	statistically	ADV
taxlaw-2836	563	43	valid	valid	ADJ
taxlaw-2836	563	44	sample	sample	NOUN
taxlaw-2836	563	45	of	of	ADP
taxlaw-2836	563	46	organizations	organization	NOUN
taxlaw-2836	563	47	of	of	ADP
taxlaw-2836	563	48	a	a	DET
taxlaw-2836	563	49	particular	particular	ADJ
taxlaw-2836	563	50	type	type	NOUN
taxlaw-2836	563	51	or	or	CCONJ
taxlaw-2836	563	52	engaged	engage	VERB
taxlaw-2836	563	53	in	in	ADP
taxlaw-2836	563	54	a	a	DET
taxlaw-2836	563	55	particular	particular	ADJ
taxlaw-2836	563	56	activity	activity	NOUN
taxlaw-2836	563	57	,	,	PUNCT
taxlaw-2836	563	58	or	or	CCONJ
taxlaw-2836	563	59	have	have	AUX
taxlaw-2836	563	60	ultimately	ultimately	ADV
taxlaw-2836	563	61	failed	fail	VERB
taxlaw-2836	563	62	to	to	PART
taxlaw-2836	563	63	do	do	VERB
taxlaw-2836	563	64	so	so	ADV
taxlaw-2836	563	65	at	at	ADP
taxlaw-2836	563	66	the	the	DET
taxlaw-2836	563	67	examination	examination	NOUN
taxlaw-2836	563	68	stage	stage	NOUN
taxlaw-2836	563	69	(	(	PUNCT
taxlaw-2836	563	70	rendering	render	VERB
taxlaw-2836	563	71	the	the	DET
taxlaw-2836	563	72	examination	examination	NOUN
taxlaw-2836	563	73	results	result	NOUN
taxlaw-2836	563	74	not	not	PART
taxlaw-2836	563	75	representative	representative	VERB
taxlaw-2836	563	76	and	and	CCONJ
taxlaw-2836	563	77	so	so	ADV
taxlaw-2836	563	78	of	of	ADP
taxlaw-2836	563	79	limited	limited	ADJ
taxlaw-2836	563	80	utility).195	utility).195	PROPN
taxlaw-2836	563	81	the	the	DET
taxlaw-2836	563	82	irs	irs	PROPN
taxlaw-2836	563	83	,	,	PUNCT
taxlaw-2836	563	84	therefore	therefore	ADV
taxlaw-2836	563	85	,	,	PUNCT
taxlaw-2836	563	86	needs	need	VERB
taxlaw-2836	563	87	to	to	PART
taxlaw-2836	563	88	evaluate	evaluate	VERB
taxlaw-2836	563	89	its	its	PRON
taxlaw-2836	563	90	existing	exist	VERB
taxlaw-2836	563	91	exempt	exempt	ADJ
taxlaw-2836	563	92	organization	organization	NOUN
taxlaw-2836	563	93	correspondence	correspondence	NOUN
taxlaw-2836	563	94	audit	audit	NOUN
taxlaw-2836	563	95	,	,	PUNCT
taxlaw-2836	563	96	roo	roo	PROPN
taxlaw-2836	563	97	,	,	PUNCT
taxlaw-2836	563	98	and	and	CCONJ
taxlaw-2836	563	99	its	its	PRON
taxlaw-2836	563	100	selective	selective	ADJ
taxlaw-2836	563	101	examination	examination	NOUN
taxlaw-2836	563	102	programs	program	NOUN
taxlaw-2836	563	103	to	to	PART
taxlaw-2836	563	104	determine	determine	VERB
taxlaw-2836	563	105	if	if	SCONJ
taxlaw-2836	563	106	the	the	DET
taxlaw-2836	563	107	185	185	NUM
taxlaw-2836	563	108	see	see	NOUN
taxlaw-2836	563	109	tigta	tigta	PROPN
taxlaw-2836	563	110	2008	2008	NUM
taxlaw-2836	563	111	rep	rep	PROPN
taxlaw-2836	563	112	.	.	PROPN
taxlaw-2836	563	113	,	,	PUNCT
taxlaw-2836	563	114	supra	supra	PROPN
taxlaw-2836	563	115	note	note	VERB
taxlaw-2836	563	116	94	94	NUM
taxlaw-2836	563	117	.	.	PUNCT
taxlaw-2836	564	1	186	186	NUM
taxlaw-2836	564	2	see	see	VERB
taxlaw-2836	564	3	i	i	PROPN
taxlaw-2836	564	4	d.	d.	PROPN
taxlaw-2836	564	5	at	at	ADP
taxlaw-2836	564	6	1	1	NUM
taxlaw-2836	564	7	-	-	SYM
taxlaw-2836	564	8	2	2	NUM
taxlaw-2836	564	9	,	,	PUNCT
taxlaw-2836	564	10	4	4	NUM
taxlaw-2836	564	11	.	.	NOUN
taxlaw-2836	564	12	187	187	NUM
taxlaw-2836	564	13	e.g.	e.g.	ADJ
taxlaw-2836	564	14	,	,	PUNCT
taxlaw-2836	564	15	bedingfield	bedingfield	PROPN
taxlaw-2836	564	16	,	,	PUNCT
taxlaw-2836	564	17	supra	supra	PROPN
taxlaw-2836	564	18	note	note	PROPN
taxlaw-2836	564	19	174	174	NUM
taxlaw-2836	564	20	;	;	PUNCT
taxlaw-2836	564	21	see	see	VERB
taxlaw-2836	564	22	also	also	ADV
taxlaw-2836	564	23	evelyn	evelyn	PROPN
taxlaw-2836	564	24	brody	brody	PROPN
taxlaw-2836	564	25	,	,	PUNCT
taxlaw-2836	564	26	time	time	NOUN
taxlaw-2836	564	27	for	for	ADP
taxlaw-2836	564	28	an	an	DET
taxlaw-2836	564	29	eo	eo	PROPN
taxlaw-2836	564	30	-	-	PROPN
taxlaw-2836	564	31	ez	ez	ADJ
taxlaw-2836	564	32	status	status	NOUN
taxlaw-2836	564	33	for	for	ADP
taxlaw-2836	564	34	small	small	ADJ
taxlaw-2836	564	35	charities	charity	NOUN
taxlaw-2836	564	36	,	,	PUNCT
taxlaw-2836	564	37	147	147	NUM
taxlaw-2836	564	38	tax	tax	NOUN
taxlaw-2836	564	39	notes	note	NOUN
taxlaw-2836	564	40	815	815	NUM
taxlaw-2836	564	41	(	(	PUNCT
taxlaw-2836	564	42	2015	2015	NUM
taxlaw-2836	564	43	)	)	PUNCT
taxlaw-2836	564	44	(	(	PUNCT
taxlaw-2836	564	45	recommending	recommend	VERB
taxlaw-2836	564	46	provisional	provisional	ADJ
taxlaw-2836	564	47	approval	approval	NOUN
taxlaw-2836	564	48	for	for	ADP
taxlaw-2836	564	49	form	form	NOUN
taxlaw-2836	564	50	1023	1023	NUM
taxlaw-2836	564	51	-	-	PUNCT
taxlaw-2836	564	52	ez	ez	NOUN
taxlaw-2836	564	53	filers	filer	NOUN
taxlaw-2836	564	54	)	)	PUNCT
taxlaw-2836	564	55	.	.	PUNCT
taxlaw-2836	565	1	188	188	NUM
taxlaw-2836	565	2	see	see	VERB
taxlaw-2836	565	3	2	2	NUM
taxlaw-2836	565	4	nat’l	nat’l	NOUN
taxlaw-2836	565	5	taxpayer	taxpayer	NOUN
taxlaw-2836	565	6	advocate	advocate	NOUN
taxlaw-2836	565	7	,	,	PUNCT
taxlaw-2836	565	8	2011	2011	NUM
taxlaw-2836	565	9	ann	ann	PROPN
taxlaw-2836	565	10	.	.	PROPN
taxlaw-2836	565	11	rep	rep	PROPN
taxlaw-2836	565	12	.	.	PROPN
taxlaw-2836	565	13	to	to	ADP
taxlaw-2836	565	14	congress	congress	PROPN
taxlaw-2836	565	15	82	82	NUM
taxlaw-2836	566	1	[	[	X
taxlaw-2836	566	2	hereinafter	hereinafter	NOUN
taxlaw-2836	566	3	2	2	NUM
taxlaw-2836	566	4	nta	nta	PROPN
taxlaw-2836	566	5	2011	2011	NUM
taxlaw-2836	566	6	ann	ann	PROPN
taxlaw-2836	566	7	.	.	PROPN
taxlaw-2836	566	8	rep	rep	PROPN
taxlaw-2836	566	9	.	.	PROPN
taxlaw-2836	566	10	]	]	PUNCT
taxlaw-2836	566	11	.	.	PUNCT
taxlaw-2836	567	1	189	189	NUM
taxlaw-2836	567	2	i	i	PRON
taxlaw-2836	567	3	d.	d.	PROPN
taxlaw-2836	567	4	at	at	ADP
taxlaw-2836	567	5	86	86	NUM
taxlaw-2836	567	6	.	.	PUNCT
taxlaw-2836	568	1	190	190	NUM
taxlaw-2836	568	2	see	see	VERB
taxlaw-2836	568	3	i	i	PRON
taxlaw-2836	568	4	d.	d.	PROPN
taxlaw-2836	568	5	at	at	ADP
taxlaw-2836	568	6	82	82	NUM
taxlaw-2836	568	7	-	-	SYM
taxlaw-2836	568	8	83	83	NUM
taxlaw-2836	568	9	;	;	PUNCT
taxlaw-2836	568	10	leslie	leslie	PROPN
taxlaw-2836	568	11	book	book	NOUN
taxlaw-2836	568	12	,	,	PUNCT
taxlaw-2836	568	13	the	the	DET
taxlaw-2836	568	14	irs	irs	PROPN
taxlaw-2836	568	15	’s	’s	PART
taxlaw-2836	568	16	eitc	eitc	PROPN
taxlaw-2836	568	17	compliance	compliance	NOUN
taxlaw-2836	568	18	regime	regime	NOUN
taxlaw-2836	568	19	:	:	PUNCT
taxlaw-2836	568	20	taxpayers	taxpayer	NOUN
taxlaw-2836	568	21	caught	catch	VERB
taxlaw-2836	568	22	in	in	ADP
taxlaw-2836	568	23	the	the	DET
taxlaw-2836	568	24	net	net	NOUN
taxlaw-2836	568	25	,	,	PUNCT
taxlaw-2836	568	26	81	81	NUM
taxlaw-2836	568	27	or	or	CCONJ
taxlaw-2836	568	28	.	.	PUNCT
taxlaw-2836	569	1	l.	l.	PROPN
taxlaw-2836	569	2	rev	rev	PROPN
taxlaw-2836	569	3	.	.	PROPN
taxlaw-2836	569	4	351	351	NUM
taxlaw-2836	569	5	,	,	PUNCT
taxlaw-2836	569	6	397	397	NUM
taxlaw-2836	569	7	-	-	SYM
taxlaw-2836	569	8	401	401	NUM
taxlaw-2836	569	9	(	(	PUNCT
taxlaw-2836	569	10	2002	2002	NUM
taxlaw-2836	569	11	)	)	PUNCT
taxlaw-2836	569	12	.	.	PUNCT
taxlaw-2836	570	1	191	191	NUM
taxlaw-2836	570	2	see	see	VERB
taxlaw-2836	570	3	ann	ann	PROPN
taxlaw-2836	570	4	marie	marie	PROPN
taxlaw-2836	570	5	maloney	maloney	PROPN
taxlaw-2836	570	6	,	,	PUNCT
taxlaw-2836	570	7	correspondence	correspondence	NOUN
taxlaw-2836	570	8	audits	audit	NOUN
taxlaw-2836	570	9	need	need	VERB
taxlaw-2836	570	10	some	some	DET
taxlaw-2836	570	11	work	work	NOUN
taxlaw-2836	570	12	,	,	PUNCT
taxlaw-2836	570	13	tax	tax	NOUN
taxlaw-2836	570	14	community	community	NOUN
taxlaw-2836	570	15	tells	tell	VERB
taxlaw-2836	570	16	irs	irs	PROPN
taxlaw-2836	570	17	,	,	PUNCT
taxlaw-2836	570	18	j.	j.	PROPN
taxlaw-2836	570	19	acct	acct	PROPN
taxlaw-2836	570	20	.	.	PUNCT
taxlaw-2836	571	1	(	(	PUNCT
taxlaw-2836	571	2	feb	feb	PROPN
taxlaw-2836	571	3	.	.	PROPN
taxlaw-2836	571	4	28	28	NUM
taxlaw-2836	571	5	,	,	PUNCT
taxlaw-2836	571	6	2012	2012	NUM
taxlaw-2836	571	7	)	)	PUNCT
taxlaw-2836	571	8	,	,	PUNCT
taxlaw-2836	571	9	http://www.journalofaccountancy.com/news/2012/feb/20125227.html	http://www.journalofaccountancy.com/news/2012/feb/20125227.html	PUNCT
taxlaw-2836	572	1	[	[	X
taxlaw-2836	572	2	http://perma.cc	http://perma.cc	X
taxlaw-2836	572	3	/v6r3	/v6r3	X
taxlaw-2836	572	4	-	-	PUNCT
taxlaw-2836	572	5	a5y6	a5y6	PROPN
taxlaw-2836	572	6	]	]	PUNCT
taxlaw-2836	572	7	;	;	PUNCT
taxlaw-2836	572	8	national	national	ADJ
taxlaw-2836	572	9	taxpayer	taxpayer	NOUN
taxlaw-2836	572	10	advocate	advocate	NOUN
taxlaw-2836	572	11	,	,	PUNCT
taxlaw-2836	572	12	are	be	AUX
taxlaw-2836	572	13	irs	irs	PROPN
taxlaw-2836	572	14	correspondence	correspondence	NOUN
taxlaw-2836	572	15	audits	audits	NOUN
taxlaw-2836	572	16	really	really	ADV
taxlaw-2836	572	17	less	less	ADV
taxlaw-2836	572	18	burdensome	burdensome	ADJ
taxlaw-2836	572	19	for	for	ADP
taxlaw-2836	572	20	taxpayers	taxpayer	NOUN
taxlaw-2836	572	21	?	?	PUNCT
taxlaw-2836	573	1	(	(	PUNCT
taxlaw-2836	573	2	feb	feb	PROPN
taxlaw-2836	573	3	.	.	PROPN
taxlaw-2836	573	4	6	6	NUM
taxlaw-2836	573	5	,	,	PUNCT
taxlaw-2836	573	6	2012	2012	NUM
taxlaw-2836	573	7	)	)	PUNCT
taxlaw-2836	573	8	,	,	PUNCT
taxlaw-2836	573	9	http://www.taxpayeradvocate.irs.gov/news/are-irscorrespondence-audits-really-less-burdensome-for-taxpayers	http://www.taxpayeradvocate.irs.gov/news/are-irscorrespondence-audits-really-less-burdensome-for-taxpayer	VERB
taxlaw-2836	573	10	[	[	X
taxlaw-2836	573	11	http://perma.cc/y4uu-wf2z	http://perma.cc/y4uu-wf2z	X
taxlaw-2836	573	12	]	]	X
taxlaw-2836	573	13	.	.	PUNCT
taxlaw-2836	574	1	192	192	NUM
taxlaw-2836	574	2	2	2	NUM
taxlaw-2836	574	3	nta	nta	PROPN
taxlaw-2836	574	4	2011	2011	NUM
taxlaw-2836	574	5	ann	ann	PROPN
taxlaw-2836	574	6	.	.	PROPN
taxlaw-2836	574	7	rep	rep	PROPN
taxlaw-2836	574	8	.	.	PROPN
taxlaw-2836	574	9	,	,	PUNCT
taxlaw-2836	574	10	supra	supra	PROPN
taxlaw-2836	574	11	note	note	PROPN
taxlaw-2836	574	12	188	188	NUM
taxlaw-2836	574	13	,	,	PUNCT
taxlaw-2836	574	14	at	at	ADP
taxlaw-2836	574	15	81	81	NUM
taxlaw-2836	574	16	.	.	PUNCT
taxlaw-2836	574	17	193	193	NUM
taxlaw-2836	574	18	see	see	VERB
taxlaw-2836	574	19	i	i	PRON
taxlaw-2836	574	20	d.	d.	PROPN
taxlaw-2836	574	21	at	at	ADP
taxlaw-2836	574	22	71	71	NUM
taxlaw-2836	574	23	;	;	PUNCT
taxlaw-2836	574	24	treasury	treasury	NOUN
taxlaw-2836	574	25	inspector	inspector	NOUN
taxlaw-2836	574	26	gen	gen	PROPN
taxlaw-2836	574	27	.	.	PROPN
taxlaw-2836	574	28	for	for	ADP
taxlaw-2836	574	29	tax	tax	NOUN
taxlaw-2836	574	30	admin	admin	NOUN
taxlaw-2836	574	31	.	.	PROPN
taxlaw-2836	574	32	,	,	PUNCT
taxlaw-2836	574	33	2013	2013	NUM
taxlaw-2836	574	34	-	-	SYM
taxlaw-2836	574	35	30	30	NUM
taxlaw-2836	574	36	-	-	PUNCT
taxlaw-2836	574	37	099	099	NUM
taxlaw-2836	574	38	,	,	PUNCT
taxlaw-2836	574	39	actions	action	NOUN
taxlaw-2836	574	40	are	be	AUX
taxlaw-2836	574	41	needed	need	VERB
taxlaw-2836	574	42	to	to	PART
taxlaw-2836	574	43	strengthen	strengthen	VERB
taxlaw-2836	574	44	the	the	DET
taxlaw-2836	574	45	national	national	ADJ
taxlaw-2836	574	46	quality	quality	NOUN
taxlaw-2836	574	47	review	review	NOUN
taxlaw-2836	574	48	system	system	NOUN
taxlaw-2836	574	49	for	for	ADP
taxlaw-2836	574	50	correspondence	correspondence	NOUN
taxlaw-2836	574	51	audits	audits	NOUN
taxlaw-2836	574	52	2	2	NUM
taxlaw-2836	574	53	,	,	PUNCT
taxlaw-2836	574	54	5	5	NUM
taxlaw-2836	574	55	-	-	SYM
taxlaw-2836	574	56	7	7	NUM
taxlaw-2836	574	57	(	(	PUNCT
taxlaw-2836	574	58	2013	2013	NUM
taxlaw-2836	574	59	)	)	PUNCT
taxlaw-2836	574	60	.	.	PUNCT
taxlaw-2836	575	1	194	194	NUM
taxlaw-2836	575	2	see	see	VERB
taxlaw-2836	575	3	1	1	NUM
taxlaw-2836	575	4	nta	nta	PROPN
taxlaw-2836	575	5	2014	2014	NUM
taxlaw-2836	575	6	ann	ann	PROPN
taxlaw-2836	575	7	.	.	PUNCT
taxlaw-2836	576	1	rep	rep	PROPN
taxlaw-2836	576	2	.	.	PROPN
taxlaw-2836	576	3	,	,	PUNCT
taxlaw-2836	576	4	supra	supra	PROPN
taxlaw-2836	576	5	note	note	NOUN
taxlaw-2836	576	6	101	101	NUM
taxlaw-2836	576	7	,	,	PUNCT
taxlaw-2836	576	8	at	at	ADP
taxlaw-2836	576	9	115	115	NUM
taxlaw-2836	576	10	-	-	SYM
taxlaw-2836	576	11	17	17	NUM
taxlaw-2836	576	12	.	.	PUNCT
taxlaw-2836	577	1	195	195	NUM
taxlaw-2836	577	2	see	see	NOUN
taxlaw-2836	577	3	,	,	PUNCT
taxlaw-2836	577	4	e.g.	e.g.	ADV
taxlaw-2836	577	5	,	,	PUNCT
taxlaw-2836	577	6	hospital	hospital	NOUN
taxlaw-2836	577	7	rep	rep	PROPN
taxlaw-2836	577	8	.	.	PROPN
taxlaw-2836	577	9	,	,	PUNCT
taxlaw-2836	577	10	supra	supra	PROPN
taxlaw-2836	577	11	note	note	PROPN
taxlaw-2836	577	12	89	89	NUM
taxlaw-2836	577	13	,	,	PUNCT
taxlaw-2836	577	14	at	at	ADP
taxlaw-2836	577	15	2	2	NUM
taxlaw-2836	577	16	-	-	SYM
taxlaw-2836	577	17	3	3	NUM
taxlaw-2836	577	18	;	;	PUNCT
taxlaw-2836	577	19	universities	university	NOUN
taxlaw-2836	577	20	rep	rep	PROPN
taxlaw-2836	577	21	.	.	PROPN
taxlaw-2836	577	22	,	,	PUNCT
taxlaw-2836	577	23	supra	supra	PROPN
taxlaw-2836	577	24	note	note	PROPN
taxlaw-2836	577	25	88	88	NUM
taxlaw-2836	577	26	.	.	PUNCT
taxlaw-2836	578	1	at	at	ADP
taxlaw-2836	578	2	2	2	NUM
taxlaw-2836	578	3	.	.	NUM
taxlaw-2836	578	4	110	110	NUM
taxlaw-2836	578	5	columbia	columbia	PROPN
taxlaw-2836	578	6	journal	journal	PROPN
taxlaw-2836	578	7	of	of	ADP
taxlaw-2836	578	8	tax	tax	NOUN
taxlaw-2836	578	9	law	law	NOUN
taxlaw-2836	579	1	[	[	X
taxlaw-2836	579	2	vol.7:80	vol.7:80	ADJ
taxlaw-2836	579	3	criticisms	criticism	NOUN
taxlaw-2836	579	4	have	have	VERB
taxlaw-2836	579	5	merit	merit	NOUN
taxlaw-2836	579	6	and	and	CCONJ
taxlaw-2836	579	7	,	,	PUNCT
taxlaw-2836	579	8	if	if	SCONJ
taxlaw-2836	579	9	so	so	ADV
taxlaw-2836	579	10	,	,	PUNCT
taxlaw-2836	579	11	can	can	AUX
taxlaw-2836	579	12	be	be	AUX
taxlaw-2836	579	13	resolved	resolve	VERB
taxlaw-2836	579	14	favorably	favorably	ADV
taxlaw-2836	579	15	.	.	PUNCT
taxlaw-2836	580	1	if	if	SCONJ
taxlaw-2836	580	2	the	the	DET
taxlaw-2836	580	3	same	same	ADJ
taxlaw-2836	580	4	problems	problem	NOUN
taxlaw-2836	580	5	apply	apply	VERB
taxlaw-2836	580	6	in	in	ADP
taxlaw-2836	580	7	the	the	DET
taxlaw-2836	580	8	context	context	NOUN
taxlaw-2836	580	9	of	of	ADP
taxlaw-2836	580	10	exempt	exempt	ADJ
taxlaw-2836	580	11	organizations	organization	NOUN
taxlaw-2836	580	12	targeted	target	VERB
taxlaw-2836	580	13	for	for	ADP
taxlaw-2836	580	14	correspondence	correspondence	NOUN
taxlaw-2836	580	15	examinations	examination	NOUN
taxlaw-2836	580	16	,	,	PUNCT
taxlaw-2836	580	17	it	it	PRON
taxlaw-2836	580	18	appears	appear	VERB
taxlaw-2836	580	19	most	most	ADJ
taxlaw-2836	580	20	of	of	ADP
taxlaw-2836	580	21	the	the	DET
taxlaw-2836	580	22	highlighted	highlight	VERB
taxlaw-2836	580	23	problems	problem	NOUN
taxlaw-2836	580	24	could	could	AUX
taxlaw-2836	580	25	be	be	AUX
taxlaw-2836	580	26	resolved	resolve	VERB
taxlaw-2836	580	27	by	by	ADP
taxlaw-2836	580	28	providing	provide	VERB
taxlaw-2836	580	29	more	more	ADV
taxlaw-2836	580	30	accurate	accurate	ADJ
taxlaw-2836	580	31	information	information	NOUN
taxlaw-2836	580	32	to	to	ADP
taxlaw-2836	580	33	the	the	DET
taxlaw-2836	580	34	targeted	target	VERB
taxlaw-2836	580	35	organizations	organization	NOUN
taxlaw-2836	580	36	regarding	regard	VERB
taxlaw-2836	580	37	the	the	DET
taxlaw-2836	580	38	examination	examination	NOUN
taxlaw-2836	580	39	process	process	NOUN
taxlaw-2836	580	40	and	and	CCONJ
taxlaw-2836	580	41	timeframe	timeframe	NOUN
taxlaw-2836	580	42	and	and	CCONJ
taxlaw-2836	580	43	,	,	PUNCT
taxlaw-2836	580	44	most	most	ADV
taxlaw-2836	580	45	importantly	importantly	ADV
taxlaw-2836	580	46	,	,	PUNCT
taxlaw-2836	580	47	by	by	ADP
taxlaw-2836	580	48	providing	provide	VERB
taxlaw-2836	580	49	the	the	DET
taxlaw-2836	580	50	organizations	organization	NOUN
taxlaw-2836	580	51	with	with	ADP
taxlaw-2836	580	52	the	the	DET
taxlaw-2836	580	53	ability	ability	NOUN
taxlaw-2836	580	54	to	to	PART
taxlaw-2836	580	55	interact	interact	VERB
taxlaw-2836	580	56	,	,	PUNCT
taxlaw-2836	580	57	at	at	ADP
taxlaw-2836	580	58	least	least	ADJ
taxlaw-2836	580	59	by	by	ADP
taxlaw-2836	580	60	telephone	telephone	NOUN
taxlaw-2836	580	61	,	,	PUNCT
taxlaw-2836	580	62	with	with	ADP
taxlaw-2836	580	63	the	the	DET
taxlaw-2836	580	64	examining	examining	NOUN
taxlaw-2836	580	65	agent.196	agent.196	ADV
taxlaw-2836	580	66	while	while	SCONJ
taxlaw-2836	580	67	the	the	DET
taxlaw-2836	580	68	latter	latter	ADJ
taxlaw-2836	580	69	change	change	NOUN
taxlaw-2836	580	70	would	would	AUX
taxlaw-2836	580	71	be	be	AUX
taxlaw-2836	580	72	more	more	ADV
taxlaw-2836	580	73	costly	costly	ADJ
taxlaw-2836	580	74	,	,	PUNCT
taxlaw-2836	580	75	it	it	PRON
taxlaw-2836	580	76	appears	appear	VERB
taxlaw-2836	580	77	that	that	SCONJ
taxlaw-2836	580	78	the	the	DET
taxlaw-2836	580	79	irs	irs	PROPN
taxlaw-2836	580	80	has	have	AUX
taxlaw-2836	580	81	given	give	VERB
taxlaw-2836	580	82	resource	resource	NOUN
taxlaw-2836	580	83	conservation	conservation	NOUN
taxlaw-2836	580	84	too	too	ADV
taxlaw-2836	580	85	high	high	ADJ
taxlaw-2836	580	86	a	a	DET
taxlaw-2836	580	87	priority	priority	NOUN
taxlaw-2836	580	88	,	,	PUNCT
taxlaw-2836	580	89	resulting	result	VERB
taxlaw-2836	580	90	in	in	ADP
taxlaw-2836	580	91	unfair	unfair	ADJ
taxlaw-2836	580	92	treatment	treatment	NOUN
taxlaw-2836	580	93	of	of	ADP
taxlaw-2836	580	94	examination	examination	NOUN
taxlaw-2836	580	95	targets	target	NOUN
taxlaw-2836	580	96	and	and	CCONJ
taxlaw-2836	580	97	in	in	ADP
taxlaw-2836	580	98	high	high	ADJ
taxlaw-2836	580	99	levels	level	NOUN
taxlaw-2836	580	100	of	of	ADP
taxlaw-2836	580	101	taxpayer	taxpayer	NOUN
taxlaw-2836	580	102	dissatisfaction	dissatisfaction	NOUN
taxlaw-2836	580	103	.	.	PUNCT
taxlaw-2836	581	1	with	with	ADP
taxlaw-2836	581	2	respect	respect	NOUN
taxlaw-2836	581	3	to	to	ADP
taxlaw-2836	581	4	accuracy	accuracy	NOUN
taxlaw-2836	581	5	and	and	CCONJ
taxlaw-2836	581	6	depth	depth	NOUN
taxlaw-2836	581	7	issues	issue	NOUN
taxlaw-2836	581	8	,	,	PUNCT
taxlaw-2836	581	9	if	if	SCONJ
taxlaw-2836	581	10	they	they	PRON
taxlaw-2836	581	11	exist	exist	VERB
taxlaw-2836	581	12	in	in	ADP
taxlaw-2836	581	13	the	the	DET
taxlaw-2836	581	14	exempt	exempt	ADJ
taxlaw-2836	581	15	organization	organization	NOUN
taxlaw-2836	581	16	correspondence	correspondence	NOUN
taxlaw-2836	581	17	audit	audit	NOUN
taxlaw-2836	581	18	and	and	CCONJ
taxlaw-2836	581	19	roo	roo	PROPN
taxlaw-2836	581	20	programs	program	NOUN
taxlaw-2836	581	21	,	,	PUNCT
taxlaw-2836	581	22	they	they	PRON
taxlaw-2836	581	23	may	may	AUX
taxlaw-2836	581	24	represent	represent	VERB
taxlaw-2836	581	25	an	an	DET
taxlaw-2836	581	26	unavoidable	unavoidable	ADJ
taxlaw-2836	581	27	trade	trade	NOUN
taxlaw-2836	581	28	-	-	PUNCT
taxlaw-2836	581	29	off	off	NOUN
taxlaw-2836	581	30	for	for	ADP
taxlaw-2836	581	31	the	the	DET
taxlaw-2836	581	32	resource	resource	NOUN
taxlaw-2836	581	33	savings	saving	NOUN
taxlaw-2836	581	34	those	those	DET
taxlaw-2836	581	35	programs	program	NOUN
taxlaw-2836	581	36	represent	represent	VERB
taxlaw-2836	581	37	.	.	PUNCT
taxlaw-2836	582	1	that	that	SCONJ
taxlaw-2836	582	2	trade	trade	NOUN
taxlaw-2836	582	3	-	-	PUNCT
taxlaw-2836	582	4	off	off	ADP
taxlaw-2836	582	5	puts	put	VERB
taxlaw-2836	582	6	even	even	ADV
taxlaw-2836	582	7	greater	great	ADJ
taxlaw-2836	582	8	importance	importance	NOUN
taxlaw-2836	582	9	on	on	ADP
taxlaw-2836	582	10	gathering	gather	VERB
taxlaw-2836	582	11	and	and	CCONJ
taxlaw-2836	582	12	applying	apply	VERB
taxlaw-2836	582	13	data	datum	NOUN
taxlaw-2836	582	14	that	that	PRON
taxlaw-2836	582	15	can	can	AUX
taxlaw-2836	582	16	be	be	AUX
taxlaw-2836	582	17	used	use	VERB
taxlaw-2836	582	18	to	to	PART
taxlaw-2836	582	19	selectively	selectively	ADV
taxlaw-2836	582	20	target	target	VERB
taxlaw-2836	582	21	examinations	examination	NOUN
taxlaw-2836	582	22	better	well	ADV
taxlaw-2836	582	23	,	,	PUNCT
taxlaw-2836	582	24	both	both	PRON
taxlaw-2836	582	25	to	to	PART
taxlaw-2836	582	26	focus	focus	VERB
taxlaw-2836	582	27	the	the	DET
taxlaw-2836	582	28	issues	issue	NOUN
taxlaw-2836	582	29	addressed	address	VERB
taxlaw-2836	582	30	in	in	ADP
taxlaw-2836	582	31	those	those	DET
taxlaw-2836	582	32	programs	program	NOUN
taxlaw-2836	582	33	and	and	CCONJ
taxlaw-2836	582	34	to	to	PART
taxlaw-2836	582	35	determine	determine	VERB
taxlaw-2836	582	36	what	what	PRON
taxlaw-2836	582	37	issues	issue	NOUN
taxlaw-2836	582	38	or	or	CCONJ
taxlaw-2836	582	39	organizations	organization	NOUN
taxlaw-2836	582	40	require	require	VERB
taxlaw-2836	582	41	relatively	relatively	ADV
taxlaw-2836	582	42	resource	resource	NOUN
taxlaw-2836	582	43	-	-	PUNCT
taxlaw-2836	582	44	intensive	intensive	ADJ
taxlaw-2836	582	45	field	field	NOUN
taxlaw-2836	582	46	examinations	examination	NOUN
taxlaw-2836	582	47	as	as	SCONJ
taxlaw-2836	582	48	opposed	oppose	VERB
taxlaw-2836	582	49	to	to	ADP
taxlaw-2836	582	50	these	these	PRON
taxlaw-2836	582	51	less	less	ADV
taxlaw-2836	582	52	costly	costly	ADJ
taxlaw-2836	582	53	,	,	PUNCT
taxlaw-2836	582	54	but	but	CCONJ
taxlaw-2836	582	55	less	less	ADV
taxlaw-2836	582	56	thorough	thorough	ADJ
taxlaw-2836	582	57	,	,	PUNCT
taxlaw-2836	582	58	reviews	review	NOUN
taxlaw-2836	582	59	.	.	PUNCT
taxlaw-2836	583	1	here	here	ADV
taxlaw-2836	583	2	,	,	PUNCT
taxlaw-2836	583	3	the	the	DET
taxlaw-2836	583	4	irs	irs	PROPN
taxlaw-2836	583	5	needs	need	VERB
taxlaw-2836	583	6	to	to	PART
taxlaw-2836	583	7	do	do	VERB
taxlaw-2836	583	8	a	a	DET
taxlaw-2836	583	9	better	well	ADJ
taxlaw-2836	583	10	job	job	NOUN
taxlaw-2836	583	11	,	,	PUNCT
taxlaw-2836	583	12	even	even	ADV
taxlaw-2836	583	13	at	at	ADP
taxlaw-2836	583	14	an	an	DET
taxlaw-2836	583	15	increased	increase	VERB
taxlaw-2836	583	16	initial	initial	ADJ
taxlaw-2836	583	17	investment	investment	NOUN
taxlaw-2836	583	18	cost	cost	NOUN
taxlaw-2836	583	19	,	,	PUNCT
taxlaw-2836	583	20	at	at	ADP
taxlaw-2836	583	21	conducting	conduct	VERB
taxlaw-2836	583	22	statistically	statistically	ADV
taxlaw-2836	583	23	valid	valid	ADJ
taxlaw-2836	583	24	sampling	sampling	NOUN
taxlaw-2836	583	25	of	of	ADP
taxlaw-2836	583	26	major	major	ADJ
taxlaw-2836	583	27	exempt	exempt	ADJ
taxlaw-2836	583	28	organization	organization	NOUN
taxlaw-2836	583	29	categories	category	NOUN
taxlaw-2836	583	30	and	and	CCONJ
taxlaw-2836	583	31	activities	activity	NOUN
taxlaw-2836	583	32	,	,	PUNCT
taxlaw-2836	583	33	so	so	SCONJ
taxlaw-2836	583	34	that	that	SCONJ
taxlaw-2836	583	35	its	its	PRON
taxlaw-2836	583	36	limited	limited	ADJ
taxlaw-2836	583	37	resources	resource	NOUN
taxlaw-2836	583	38	can	can	AUX
taxlaw-2836	583	39	be	be	AUX
taxlaw-2836	583	40	better	well	ADV
taxlaw-2836	583	41	targeted	target	VERB
taxlaw-2836	583	42	in	in	ADP
taxlaw-2836	583	43	the	the	DET
taxlaw-2836	583	44	future	future	NOUN
taxlaw-2836	583	45	.	.	PUNCT
taxlaw-2836	584	1	3	3	X
taxlaw-2836	584	2	.	.	NUM
taxlaw-2836	584	3	increased	increase	VERB
taxlaw-2836	584	4	disclosure	disclosure	NOUN
taxlaw-2836	584	5	commentators	commentator	NOUN
taxlaw-2836	584	6	have	have	AUX
taxlaw-2836	584	7	cited	cite	VERB
taxlaw-2836	584	8	increased	increase	VERB
taxlaw-2836	584	9	disclosure	disclosure	NOUN
taxlaw-2836	584	10	of	of	ADP
taxlaw-2836	584	11	information	information	NOUN
taxlaw-2836	584	12	to	to	ADP
taxlaw-2836	584	13	the	the	DET
taxlaw-2836	584	14	public	public	NOUN
taxlaw-2836	584	15	as	as	ADP
taxlaw-2836	584	16	having	have	VERB
taxlaw-2836	584	17	the	the	DET
taxlaw-2836	584	18	potential	potential	NOUN
taxlaw-2836	584	19	to	to	PART
taxlaw-2836	584	20	enhance	enhance	VERB
taxlaw-2836	584	21	compliance	compliance	NOUN
taxlaw-2836	584	22	with	with	ADP
taxlaw-2836	584	23	the	the	DET
taxlaw-2836	584	24	federal	federal	ADJ
taxlaw-2836	584	25	tax	tax	NOUN
taxlaw-2836	584	26	laws	law	NOUN
taxlaw-2836	584	27	both	both	CCONJ
taxlaw-2836	584	28	generally	generally	ADV
taxlaw-2836	584	29	and	and	CCONJ
taxlaw-2836	584	30	specifically	specifically	ADV
taxlaw-2836	584	31	with	with	ADP
taxlaw-2836	584	32	respect	respect	NOUN
taxlaw-2836	584	33	to	to	PART
taxlaw-2836	584	34	exempt	exempt	VERB
taxlaw-2836	584	35	organizations.197	organizations.197	PROPN
taxlaw-2836	584	36	this	this	DET
taxlaw-2836	584	37	specific	specific	ADJ
taxlaw-2836	584	38	application	application	NOUN
taxlaw-2836	584	39	is	be	AUX
taxlaw-2836	584	40	in	in	ADP
taxlaw-2836	584	41	large	large	ADJ
taxlaw-2836	584	42	part	part	NOUN
taxlaw-2836	584	43	because	because	SCONJ
taxlaw-2836	584	44	the	the	DET
taxlaw-2836	584	45	normal	normal	ADJ
taxlaw-2836	584	46	presumption	presumption	NOUN
taxlaw-2836	584	47	of	of	ADP
taxlaw-2836	584	48	confidentiality	confidentiality	NOUN
taxlaw-2836	584	49	of	of	ADP
taxlaw-2836	584	50	taxpayer	taxpayer	NOUN
taxlaw-2836	584	51	information	information	NOUN
taxlaw-2836	584	52	does	do	AUX
taxlaw-2836	584	53	not	not	PART
taxlaw-2836	584	54	generally	generally	ADV
taxlaw-2836	584	55	apply	apply	VERB
taxlaw-2836	584	56	for	for	ADP
taxlaw-2836	584	57	exempt	exempt	ADJ
taxlaw-2836	584	58	organizations.198	organizations.198	VERB
taxlaw-2836	584	59	both	both	CCONJ
taxlaw-2836	584	60	the	the	DET
taxlaw-2836	584	61	irs	irs	PROPN
taxlaw-2836	584	62	and	and	CCONJ
taxlaw-2836	584	63	exempt	exempt	ADJ
taxlaw-2836	584	64	organizations	organization	NOUN
taxlaw-2836	584	65	are	be	AUX
taxlaw-2836	584	66	required	require	VERB
taxlaw-2836	584	67	to	to	PART
taxlaw-2836	584	68	make	make	VERB
taxlaw-2836	584	69	publicly	publicly	ADV
taxlaw-2836	584	70	available	available	ADJ
taxlaw-2836	584	71	applications	application	NOUN
taxlaw-2836	584	72	for	for	ADP
taxlaw-2836	584	73	recognition	recognition	NOUN
taxlaw-2836	584	74	of	of	ADP
taxlaw-2836	584	75	exemption	exemption	NOUN
taxlaw-2836	584	76	(	(	PUNCT
taxlaw-2836	584	77	after	after	SCONJ
taxlaw-2836	584	78	the	the	DET
taxlaw-2836	584	79	application	application	NOUN
taxlaw-2836	584	80	is	be	AUX
taxlaw-2836	584	81	granted	grant	VERB
taxlaw-2836	584	82	)	)	PUNCT
taxlaw-2836	584	83	and	and	CCONJ
taxlaw-2836	584	84	annual	annual	ADJ
taxlaw-2836	584	85	information	information	NOUN
taxlaw-2836	584	86	returns	return	NOUN
taxlaw-2836	584	87	,	,	PUNCT
taxlaw-2836	584	88	with	with	ADP
taxlaw-2836	584	89	only	only	ADV
taxlaw-2836	584	90	relatively	relatively	ADV
taxlaw-2836	584	91	limited	limited	ADJ
taxlaw-2836	584	92	redactions	redaction	NOUN
taxlaw-2836	584	93	permitted	permit	VERB
taxlaw-2836	584	94	(	(	PUNCT
taxlaw-2836	584	95	e.g.	e.g.	ADV
taxlaw-2836	584	96	,	,	PUNCT
taxlaw-2836	584	97	donor	donor	NOUN
taxlaw-2836	584	98	information	information	NOUN
taxlaw-2836	584	99	,	,	PUNCT
taxlaw-2836	584	100	trade	trade	NOUN
taxlaw-2836	584	101	secrets	secret	NOUN
taxlaw-2836	584	102	,	,	PUNCT
taxlaw-2836	584	103	etc.).199	etc.).199	VERB
taxlaw-2836	584	104	such	such	ADJ
taxlaw-2836	584	105	disclosure	disclosure	NOUN
taxlaw-2836	584	106	has	have	AUX
taxlaw-2836	584	107	been	be	AUX
taxlaw-2836	584	108	enhanced	enhance	VERB
taxlaw-2836	584	109	both	both	CCONJ
taxlaw-2836	584	110	through	through	ADP
taxlaw-2836	584	111	the	the	DET
taxlaw-2836	584	112	increasing	increase	VERB
taxlaw-2836	584	113	amount	amount	NOUN
taxlaw-2836	584	114	of	of	ADP
taxlaw-2836	584	115	information	information	NOUN
taxlaw-2836	584	116	required	require	VERB
taxlaw-2836	584	117	on	on	ADP
taxlaw-2836	584	118	these	these	DET
taxlaw-2836	584	119	forms200	forms200	PROPN
taxlaw-2836	584	120	and	and	CCONJ
taxlaw-2836	584	121	through	through	ADP
taxlaw-2836	584	122	the	the	DET
taxlaw-2836	584	123	efforts	effort	NOUN
taxlaw-2836	584	124	of	of	ADP
taxlaw-2836	584	125	private	private	ADJ
taxlaw-2836	584	126	parties	party	NOUN
taxlaw-2836	584	127	,	,	PUNCT
taxlaw-2836	584	128	particularly	particularly	ADV
taxlaw-2836	584	129	guidestar	guidestar	NOUN
taxlaw-2836	584	130	,	,	PUNCT
taxlaw-2836	584	131	which	which	PRON
taxlaw-2836	584	132	makes	make	VERB
taxlaw-2836	584	133	all	all	DET
taxlaw-2836	584	134	recent	recent	ADJ
taxlaw-2836	584	135	annual	annual	ADJ
taxlaw-2836	584	136	returns	return	NOUN
taxlaw-2836	584	137	of	of	ADP
taxlaw-2836	584	138	exempt	exempt	ADJ
taxlaw-2836	584	139	organizations	organization	NOUN
taxlaw-2836	584	140	available	available	ADJ
taxlaw-2836	584	141	on	on	ADP
taxlaw-2836	584	142	the	the	DET
taxlaw-2836	584	143	internet.201	internet.201	NOUN
taxlaw-2836	584	144	even	even	ADV
taxlaw-2836	584	145	given	give	VERB
taxlaw-2836	584	146	this	this	DET
taxlaw-2836	584	147	high	high	ADJ
taxlaw-2836	584	148	level	level	NOUN
taxlaw-2836	584	149	of	of	ADP
taxlaw-2836	584	150	existing	exist	VERB
taxlaw-2836	584	151	disclosure	disclosure	NOUN
taxlaw-2836	584	152	,	,	PUNCT
taxlaw-2836	584	153	commentators	commentator	NOUN
taxlaw-2836	584	154	have	have	AUX
taxlaw-2836	584	155	identified	identify	VERB
taxlaw-2836	584	156	several	several	ADJ
taxlaw-2836	584	157	areas	area	NOUN
taxlaw-2836	584	158	where	where	SCONJ
taxlaw-2836	584	159	greater	great	ADJ
taxlaw-2836	584	160	disclosure	disclosure	NOUN
taxlaw-2836	584	161	could	could	AUX
taxlaw-2836	584	162	enhance	enhance	VERB
taxlaw-2836	584	163	compliance	compliance	NOUN
taxlaw-2836	584	164	with	with	ADP
taxlaw-2836	584	165	little	little	ADJ
taxlaw-2836	584	166	additional	additional	ADJ
taxlaw-2836	584	167	burden	burden	NOUN
taxlaw-2836	584	168	on	on	ADP
taxlaw-2836	584	169	the	the	DET
taxlaw-2836	584	170	irs	irs	PROPN
taxlaw-2836	584	171	.	.	PUNCT
taxlaw-2836	585	1	one	one	NUM
taxlaw-2836	585	2	such	such	ADJ
taxlaw-2836	585	3	area	area	NOUN
taxlaw-2836	585	4	is	be	AUX
taxlaw-2836	585	5	that	that	PRON
taxlaw-2836	585	6	of	of	ADP
taxlaw-2836	585	7	pending	pende	VERB
taxlaw-2836	585	8	applications	application	NOUN
taxlaw-2836	585	9	,	,	PUNCT
taxlaw-2836	585	10	which	which	PRON
taxlaw-2836	585	11	are	be	AUX
taxlaw-2836	585	12	currently	currently	ADV
taxlaw-2836	585	13	not	not	PART
taxlaw-2836	585	14	subject	subject	ADJ
taxlaw-2836	585	15	to	to	ADP
taxlaw-2836	585	16	disclosure	disclosure	NOUN
taxlaw-2836	585	17	until	until	SCONJ
taxlaw-2836	585	18	the	the	DET
taxlaw-2836	585	19	application	application	NOUN
taxlaw-2836	585	20	is	be	AUX
taxlaw-2836	585	21	approved	approve	VERB
taxlaw-2836	585	22	.	.	PUNCT
taxlaw-2836	586	1	202	202	NUM
taxlaw-2836	586	2	another	another	DET
taxlaw-2836	586	3	area	area	NOUN
taxlaw-2836	586	4	is	be	AUX
taxlaw-2836	586	5	that	that	PRON
taxlaw-2836	586	6	of	of	ADP
taxlaw-2836	586	7	examinations	examination	NOUN
taxlaw-2836	586	8	,	,	PUNCT
taxlaw-2836	586	9	which	which	PRON
taxlaw-2836	586	10	are	be	AUX
taxlaw-2836	586	11	not	not	PART
taxlaw-2836	586	12	subject	subject	ADJ
taxlaw-2836	586	13	to	to	ADP
taxlaw-2836	586	14	disclosure	disclosure	NOUN
taxlaw-2836	586	15	except	except	SCONJ
taxlaw-2836	586	16	that	that	SCONJ
taxlaw-2836	586	17	if	if	SCONJ
taxlaw-2836	586	18	the	the	DET
taxlaw-2836	586	19	examination	examination	NOUN
taxlaw-2836	586	20	results	result	VERB
taxlaw-2836	586	21	in	in	ADP
taxlaw-2836	586	22	revocation	revocation	NOUN
taxlaw-2836	586	23	of	of	ADP
taxlaw-2836	586	24	exempt	exempt	ADJ
taxlaw-2836	586	25	status	status	NOUN
taxlaw-2836	586	26	,	,	PUNCT
taxlaw-2836	586	27	that	that	DET
taxlaw-2836	586	28	result	result	NOUN
taxlaw-2836	586	29	is	be	AUX
taxlaw-2836	586	30	made	make	VERB
taxlaw-2836	586	31	public	public	ADJ
taxlaw-2836	586	32	when	when	SCONJ
taxlaw-2836	586	33	it	it	PRON
taxlaw-2836	586	34	is	be	AUX
taxlaw-2836	586	35	finalized	finalize	VERB
taxlaw-2836	586	36	or	or	CCONJ
taxlaw-2836	586	37	litigated	litigate	VERB
taxlaw-2836	586	38	;	;	PUNCT
taxlaw-2836	586	39	but	but	CCONJ
taxlaw-2836	586	40	196	196	NUM
taxlaw-2836	586	41	see	see	VERB
taxlaw-2836	586	42	gao	gao	PROPN
taxlaw-2836	586	43	2014	2014	NUM
taxlaw-2836	586	44	audit	audit	NOUN
taxlaw-2836	586	45	rep	rep	PROPN
taxlaw-2836	586	46	.	.	PROPN
taxlaw-2836	586	47	,	,	PUNCT
taxlaw-2836	586	48	supra	supra	PROPN
taxlaw-2836	586	49	note	note	PROPN
taxlaw-2836	586	50	176	176	NUM
taxlaw-2836	586	51	,	,	PUNCT
taxlaw-2836	586	52	at	at	ADP
taxlaw-2836	586	53	35	35	NUM
taxlaw-2836	586	54	-	-	SYM
taxlaw-2836	586	55	36	36	NUM
taxlaw-2836	586	56	.	.	PUNCT
taxlaw-2836	586	57	197	197	NUM
taxlaw-2836	586	58	see	see	NOUN
taxlaw-2836	586	59	,	,	PUNCT
taxlaw-2836	586	60	e.g.	e.g.	ADV
taxlaw-2836	586	61	,	,	PUNCT
taxlaw-2836	586	62	emerson	emerson	PROPN
taxlaw-2836	586	63	et	et	PROPN
taxlaw-2836	586	64	al	al	PROPN
taxlaw-2836	586	65	.	.	PROPN
taxlaw-2836	586	66	,	,	PUNCT
taxlaw-2836	586	67	supra	supra	PROPN
taxlaw-2836	586	68	note	note	PROPN
taxlaw-2836	586	69	176	176	NUM
taxlaw-2836	586	70	,	,	PUNCT
taxlaw-2836	586	71	at	at	ADP
taxlaw-2836	586	72	v-15	v-15	PROPN
taxlaw-2836	586	73	;	;	PUNCT
taxlaw-2836	586	74	helge	helge	PROPN
taxlaw-2836	586	75	,	,	PUNCT
taxlaw-2836	586	76	supra	supra	PROPN
taxlaw-2836	586	77	note	note	PROPN
taxlaw-2836	586	78	97	97	NUM
taxlaw-2836	586	79	,	,	PUNCT
taxlaw-2836	586	80	at	at	ADP
taxlaw-2836	586	81	75	75	NUM
taxlaw-2836	586	82	;	;	PUNCT
taxlaw-2836	586	83	george	george	PROPN
taxlaw-2836	586	84	k.	k.	PROPN
taxlaw-2836	586	85	yin	yin	PROPN
taxlaw-2836	586	86	,	,	PUNCT
taxlaw-2836	586	87	reforming	reform	VERB
taxlaw-2836	586	88	(	(	PUNCT
taxlaw-2836	586	89	and	and	CCONJ
taxlaw-2836	586	90	saving	saving	NOUN
taxlaw-2836	586	91	)	)	PUNCT
taxlaw-2836	586	92	the	the	DET
taxlaw-2836	586	93	irs	irs	PROPN
taxlaw-2836	586	94	by	by	ADP
taxlaw-2836	586	95	respecting	respect	VERB
taxlaw-2836	586	96	the	the	DET
taxlaw-2836	586	97	public	public	NOUN
taxlaw-2836	586	98	’s	’s	PART
taxlaw-2836	586	99	right	right	NOUN
taxlaw-2836	586	100	to	to	PART
taxlaw-2836	586	101	know	know	VERB
taxlaw-2836	586	102	,	,	PUNCT
taxlaw-2836	586	103	100	100	NUM
taxlaw-2836	586	104	va	va	NOUN
taxlaw-2836	586	105	.	.	PUNCT
taxlaw-2836	586	106	l.	l.	PROPN
taxlaw-2836	586	107	rev	rev	PROPN
taxlaw-2836	586	108	.	.	PROPN
taxlaw-2836	586	109	1115	1115	NUM
taxlaw-2836	586	110	,	,	PUNCT
taxlaw-2836	586	111	1118	1118	NUM
taxlaw-2836	586	112	(	(	PUNCT
taxlaw-2836	586	113	2014	2014	NUM
taxlaw-2836	586	114	)	)	PUNCT
taxlaw-2836	586	115	.	.	PUNCT
taxlaw-2836	587	1	198	198	NUM
taxlaw-2836	587	2	see	see	VERB
taxlaw-2836	587	3	generally	generally	ADV
taxlaw-2836	587	4	2	2	NUM
taxlaw-2836	587	5	staff	staff	NOUN
taxlaw-2836	587	6	of	of	ADP
taxlaw-2836	587	7	the	the	DET
taxlaw-2836	587	8	joint	joint	ADJ
taxlaw-2836	587	9	comm	comm	NOUN
taxlaw-2836	587	10	.	.	PUNCT
taxlaw-2836	588	1	on	on	ADP
taxlaw-2836	588	2	tax’n	tax’n	NUM
taxlaw-2836	588	3	,	,	PUNCT
taxlaw-2836	588	4	jcs-1	jcs-1	NOUN
taxlaw-2836	588	5	-	-	SYM
taxlaw-2836	588	6	00	00	NUM
taxlaw-2836	588	7	,	,	PUNCT
taxlaw-2836	588	8	study	study	NOUN
taxlaw-2836	588	9	of	of	ADP
taxlaw-2836	588	10	present	present	ADJ
taxlaw-2836	588	11	-	-	PUNCT
taxlaw-2836	588	12	law	law	NOUN
taxlaw-2836	588	13	taxpayer	taxpayer	NOUN
taxlaw-2836	588	14	confidentiality	confidentiality	NOUN
taxlaw-2836	588	15	and	and	CCONJ
taxlaw-2836	588	16	disclosure	disclosure	NOUN
taxlaw-2836	588	17	provisions	provision	NOUN
taxlaw-2836	588	18	relating	relate	VERB
taxlaw-2836	588	19	to	to	ADP
taxlaw-2836	588	20	tax	tax	NOUN
taxlaw-2836	588	21	-	-	PUNCT
taxlaw-2836	588	22	exempt	exempt	ADJ
taxlaw-2836	588	23	organizations	organization	NOUN
taxlaw-2836	588	24	5	5	NUM
taxlaw-2836	588	25	-	-	SYM
taxlaw-2836	588	26	6	6	NUM
taxlaw-2836	588	27	(	(	PUNCT
taxlaw-2836	588	28	2000	2000	NUM
taxlaw-2836	588	29	)	)	PUNCT
taxlaw-2836	589	1	[	[	X
taxlaw-2836	589	2	hereinafter	hereinafter	NOUN
taxlaw-2836	589	3	jct	jct	PROPN
taxlaw-2836	589	4	disclosure	disclosure	PROPN
taxlaw-2836	589	5	rep	rep	PROPN
taxlaw-2836	589	6	.	.	PROPN
taxlaw-2836	589	7	]	]	X
taxlaw-2836	589	8	;	;	PUNCT
taxlaw-2836	589	9	brody	brody	PROPN
taxlaw-2836	589	10	,	,	PUNCT
taxlaw-2836	589	11	supra	supra	PROPN
taxlaw-2836	589	12	note	note	PROPN
taxlaw-2836	589	13	86	86	NUM
taxlaw-2836	589	14	,	,	PUNCT
taxlaw-2836	589	15	at	at	ADP
taxlaw-2836	589	16	203	203	NUM
taxlaw-2836	589	17	-	-	SYM
taxlaw-2836	589	18	07	07	NUM
taxlaw-2836	589	19	;	;	PUNCT
taxlaw-2836	589	20	lloyd	lloyd	PROPN
taxlaw-2836	589	21	hitoshi	hitoshi	PROPN
taxlaw-2836	589	22	mayer	mayer	PROPN
taxlaw-2836	589	23	,	,	PUNCT
taxlaw-2836	589	24	nonprofits	nonprofit	NOUN
taxlaw-2836	589	25	,	,	PUNCT
taxlaw-2836	589	26	politics	politic	NOUN
taxlaw-2836	589	27	,	,	PUNCT
taxlaw-2836	589	28	and	and	CCONJ
taxlaw-2836	589	29	privacy	privacy	NOUN
taxlaw-2836	589	30	,	,	PUNCT
taxlaw-2836	589	31	62	62	NUM
taxlaw-2836	589	32	case	case	NOUN
taxlaw-2836	589	33	w.	w.	NOUN
taxlaw-2836	589	34	res	res	PROPN
taxlaw-2836	589	35	.	.	PUNCT
taxlaw-2836	590	1	l.	l.	PROPN
taxlaw-2836	590	2	rev	rev	PROPN
taxlaw-2836	590	3	.	.	PROPN
taxlaw-2836	590	4	801	801	NUM
taxlaw-2836	590	5	,	,	PUNCT
taxlaw-2836	590	6	808	808	NUM
taxlaw-2836	590	7	-	-	SYM
taxlaw-2836	590	8	12	12	NUM
taxlaw-2836	590	9	(	(	PUNCT
taxlaw-2836	590	10	2012	2012	NUM
taxlaw-2836	590	11	)	)	PUNCT
taxlaw-2836	590	12	.	.	PUNCT
taxlaw-2836	591	1	199	199	NUM
taxlaw-2836	591	2	see	see	NOUN
taxlaw-2836	591	3	i.r.c	i.r.c	NOUN
taxlaw-2836	591	4	.	.	PUNCT
taxlaw-2836	592	1	§	§	PROPN
taxlaw-2836	592	2	6104	6104	NUM
taxlaw-2836	592	3	(	(	PUNCT
taxlaw-2836	592	4	2014	2014	NUM
taxlaw-2836	592	5	)	)	PUNCT
taxlaw-2836	592	6	;	;	PUNCT
taxlaw-2836	592	7	jct	jct	PROPN
taxlaw-2836	592	8	disclosure	disclosure	PROPN
taxlaw-2836	592	9	rep	rep	PROPN
taxlaw-2836	592	10	.	.	PROPN
taxlaw-2836	592	11	,	,	PUNCT
taxlaw-2836	592	12	supra	supra	PROPN
taxlaw-2836	592	13	note	note	PROPN
taxlaw-2836	592	14	198	198	NUM
taxlaw-2836	592	15	,	,	PUNCT
taxlaw-2836	592	16	at	at	ADP
taxlaw-2836	592	17	34	34	NUM
taxlaw-2836	592	18	-	-	SYM
taxlaw-2836	592	19	38	38	NUM
taxlaw-2836	592	20	.	.	PUNCT
taxlaw-2836	593	1	200	200	NUM
taxlaw-2836	593	2	see	see	VERB
taxlaw-2836	593	3	supra	supra	PROPN
taxlaw-2836	593	4	notes	note	VERB
taxlaw-2836	593	5	48	48	NUM
taxlaw-2836	593	6	-	-	SYM
taxlaw-2836	593	7	49	49	NUM
taxlaw-2836	593	8	,	,	PUNCT
taxlaw-2836	593	9	60	60	NUM
taxlaw-2836	593	10	-	-	SYM
taxlaw-2836	593	11	61	61	NUM
taxlaw-2836	593	12	and	and	CCONJ
taxlaw-2836	593	13	accompanying	accompany	VERB
taxlaw-2836	593	14	text	text	NOUN
taxlaw-2836	593	15	.	.	PUNCT
taxlaw-2836	594	1	201	201	NUM
taxlaw-2836	594	2	see	see	VERB
taxlaw-2836	594	3	guidestar	guidestar	NOUN
taxlaw-2836	594	4	,	,	PUNCT
taxlaw-2836	594	5	http://www.guidestar.org	http://www.guidestar.org	PUNCT
taxlaw-2836	595	1	[	[	X
taxlaw-2836	595	2	http://perma.cc/d66s-gpbb	http://perma.cc/d66s-gpbb	PROPN
taxlaw-2836	595	3	]	]	PUNCT
taxlaw-2836	595	4	.	.	PUNCT
taxlaw-2836	596	1	202	202	NUM
taxlaw-2836	596	2	see	see	VERB
taxlaw-2836	596	3	,	,	PUNCT
taxlaw-2836	596	4	e.g.	e.g.	ADV
taxlaw-2836	596	5	,	,	PUNCT
taxlaw-2836	596	6	jct	jct	PROPN
taxlaw-2836	596	7	disclosure	disclosure	PROPN
taxlaw-2836	596	8	rep	rep	PROPN
taxlaw-2836	596	9	.	.	PROPN
taxlaw-2836	596	10	,	,	PUNCT
taxlaw-2836	596	11	supra	supra	PROPN
taxlaw-2836	596	12	note	note	PROPN
taxlaw-2836	596	13	198	198	NUM
taxlaw-2836	596	14	,	,	PUNCT
taxlaw-2836	596	15	at	at	ADP
taxlaw-2836	596	16	86	86	NUM
taxlaw-2836	596	17	-	-	SYM
taxlaw-2836	596	18	87	87	NUM
taxlaw-2836	596	19	;	;	PUNCT
taxlaw-2836	596	20	yin	yin	PROPN
taxlaw-2836	596	21	,	,	PUNCT
taxlaw-2836	596	22	supra	supra	PROPN
taxlaw-2836	596	23	note	note	NOUN
taxlaw-2836	596	24	197	197	NUM
taxlaw-2836	596	25	,	,	PUNCT
taxlaw-2836	596	26	at	at	ADP
taxlaw-2836	596	27	1152	1152	NUM
taxlaw-2836	596	28	-	-	SYM
taxlaw-2836	596	29	57	57	NUM
taxlaw-2836	596	30	.	.	X
taxlaw-2836	596	31	2016	2016	NUM
taxlaw-2836	596	32	]	]	PUNCT
taxlaw-2836	596	33	“	"	PUNCT
taxlaw-2836	596	34	the	the	DET
taxlaw-2836	596	35	better	well	ADJ
taxlaw-2836	596	36	part	part	NOUN
taxlaw-2836	596	37	of	of	ADP
taxlaw-2836	596	38	valour	valour	NOUN
taxlaw-2836	596	39	is	be	AUX
taxlaw-2836	596	40	discretion	discretion	NOUN
taxlaw-2836	596	41	”	"	PUNCT
taxlaw-2836	596	42	111	111	NUM
taxlaw-2836	596	43	even	even	ADV
taxlaw-2836	596	44	still	still	ADV
taxlaw-2836	596	45	,	,	PUNCT
taxlaw-2836	596	46	such	such	DET
taxlaw-2836	596	47	a	a	DET
taxlaw-2836	596	48	result	result	NOUN
taxlaw-2836	596	49	is	be	AUX
taxlaw-2836	596	50	not	not	PART
taxlaw-2836	596	51	widely	widely	ADV
taxlaw-2836	596	52	disseminated.203	disseminated.203	ADJ
taxlaw-2836	596	53	other	other	ADJ
taxlaw-2836	596	54	suggestions	suggestion	NOUN
taxlaw-2836	596	55	include	include	VERB
taxlaw-2836	596	56	enhancing	enhance	VERB
taxlaw-2836	596	57	information	information	NOUN
taxlaw-2836	596	58	-	-	PUNCT
taxlaw-2836	596	59	sharing	sharing	NOUN
taxlaw-2836	596	60	with	with	ADP
taxlaw-2836	596	61	state	state	NOUN
taxlaw-2836	596	62	regulators	regulator	NOUN
taxlaw-2836	596	63	,	,	PUNCT
taxlaw-2836	596	64	even	even	ADV
taxlaw-2836	596	65	if	if	SCONJ
taxlaw-2836	596	66	that	that	DET
taxlaw-2836	596	67	information	information	NOUN
taxlaw-2836	596	68	is	be	AUX
taxlaw-2836	596	69	not	not	PART
taxlaw-2836	596	70	made	make	VERB
taxlaw-2836	596	71	available	available	ADJ
taxlaw-2836	596	72	to	to	ADP
taxlaw-2836	596	73	the	the	DET
taxlaw-2836	596	74	public.204	public.204	ADJ
taxlaw-2836	596	75	common	common	ADJ
taxlaw-2836	596	76	advantages	advantage	NOUN
taxlaw-2836	596	77	cited	cite	VERB
taxlaw-2836	596	78	for	for	ADP
taxlaw-2836	596	79	increased	increase	VERB
taxlaw-2836	596	80	disclosure	disclosure	NOUN
taxlaw-2836	596	81	with	with	ADP
taxlaw-2836	596	82	respect	respect	NOUN
taxlaw-2836	596	83	to	to	ADP
taxlaw-2836	596	84	taxpayers	taxpayer	NOUN
taxlaw-2836	596	85	generally	generally	ADV
taxlaw-2836	596	86	include	include	VERB
taxlaw-2836	596	87	shaming	shame	VERB
taxlaw-2836	596	88	them	they	PRON
taxlaw-2836	596	89	into	into	ADP
taxlaw-2836	596	90	compliance;205	compliance;205	NOUN
taxlaw-2836	596	91	improving	improve	VERB
taxlaw-2836	596	92	public	public	ADJ
taxlaw-2836	596	93	perceptions	perception	NOUN
taxlaw-2836	596	94	of	of	ADP
taxlaw-2836	596	95	the	the	DET
taxlaw-2836	596	96	level	level	NOUN
taxlaw-2836	596	97	of	of	ADP
taxlaw-2836	596	98	compliance	compliance	NOUN
taxlaw-2836	596	99	;	;	PUNCT
taxlaw-2836	596	100	the	the	DET
taxlaw-2836	596	101	risk	risk	NOUN
taxlaw-2836	596	102	of	of	ADP
taxlaw-2836	596	103	noncompliance	noncompliance	NOUN
taxlaw-2836	596	104	;	;	PUNCT
taxlaw-2836	596	105	206	206	NUM
taxlaw-2836	596	106	and	and	CCONJ
taxlaw-2836	596	107	,	,	PUNCT
taxlaw-2836	596	108	particularly	particularly	ADV
taxlaw-2836	596	109	for	for	ADP
taxlaw-2836	596	110	exempt	exempt	ADJ
taxlaw-2836	596	111	organizations	organization	NOUN
taxlaw-2836	596	112	,	,	PUNCT
taxlaw-2836	596	113	vindicating	vindicate	VERB
taxlaw-2836	596	114	the	the	DET
taxlaw-2836	596	115	public	public	NOUN
taxlaw-2836	596	116	’s	’	VERB
taxlaw-2836	596	117	right	right	NOUN
taxlaw-2836	596	118	to	to	PART
taxlaw-2836	596	119	know	know	VERB
taxlaw-2836	596	120	about	about	ADP
taxlaw-2836	596	121	entities	entity	NOUN
taxlaw-2836	596	122	that	that	PRON
taxlaw-2836	596	123	enjoy	enjoy	VERB
taxlaw-2836	596	124	significant	significant	ADJ
taxlaw-2836	596	125	tax	tax	NOUN
taxlaw-2836	596	126	benefits.207	benefits.207	NOUN
taxlaw-2836	596	127	increased	increase	VERB
taxlaw-2836	596	128	disclosure	disclosure	NOUN
taxlaw-2836	596	129	also	also	ADV
taxlaw-2836	596	130	has	have	VERB
taxlaw-2836	596	131	the	the	DET
taxlaw-2836	596	132	potential	potential	NOUN
taxlaw-2836	596	133	to	to	PART
taxlaw-2836	596	134	provide	provide	VERB
taxlaw-2836	596	135	enhanced	enhanced	ADJ
taxlaw-2836	596	136	oversight	oversight	NOUN
taxlaw-2836	596	137	at	at	ADP
taxlaw-2836	596	138	little	little	ADJ
taxlaw-2836	596	139	cost	cost	NOUN
taxlaw-2836	596	140	to	to	ADP
taxlaw-2836	596	141	the	the	DET
taxlaw-2836	596	142	irs	irs	PROPN
taxlaw-2836	596	143	by	by	ADP
taxlaw-2836	596	144	essentially	essentially	ADV
taxlaw-2836	596	145	enlisting	enlist	VERB
taxlaw-2836	596	146	the	the	DET
taxlaw-2836	596	147	media	medium	NOUN
taxlaw-2836	596	148	and	and	CCONJ
taxlaw-2836	596	149	public	public	NOUN
taxlaw-2836	596	150	in	in	ADP
taxlaw-2836	596	151	reviewing	review	VERB
taxlaw-2836	596	152	the	the	DET
taxlaw-2836	596	153	disclosed	disclose	VERB
taxlaw-2836	596	154	information.208	information.208	NOUN
taxlaw-2836	596	155	even	even	ADV
taxlaw-2836	596	156	commentators	commentator	NOUN
taxlaw-2836	596	157	who	who	PRON
taxlaw-2836	596	158	are	be	AUX
taxlaw-2836	596	159	supportive	supportive	ADJ
taxlaw-2836	596	160	of	of	ADP
taxlaw-2836	596	161	increased	increase	VERB
taxlaw-2836	596	162	disclosure	disclosure	NOUN
taxlaw-2836	596	163	acknowledge	acknowledge	VERB
taxlaw-2836	596	164	various	various	ADJ
taxlaw-2836	596	165	risks	risk	NOUN
taxlaw-2836	596	166	,	,	PUNCT
taxlaw-2836	596	167	however	however	ADV
taxlaw-2836	596	168	.	.	PUNCT
taxlaw-2836	597	1	these	these	DET
taxlaw-2836	597	2	risks	risk	NOUN
taxlaw-2836	597	3	include	include	VERB
taxlaw-2836	597	4	potential	potential	ADJ
taxlaw-2836	597	5	privacy	privacy	NOUN
taxlaw-2836	597	6	harms	harm	NOUN
taxlaw-2836	597	7	,	,	PUNCT
taxlaw-2836	597	8	the	the	DET
taxlaw-2836	597	9	risk	risk	NOUN
taxlaw-2836	597	10	of	of	ADP
taxlaw-2836	597	11	harassment	harassment	NOUN
taxlaw-2836	597	12	for	for	ADP
taxlaw-2836	597	13	more	more	ADV
taxlaw-2836	597	14	controversial	controversial	ADJ
taxlaw-2836	597	15	exempt	exempt	ADJ
taxlaw-2836	597	16	organizations	organization	NOUN
taxlaw-2836	597	17	and	and	CCONJ
taxlaw-2836	597	18	their	their	PRON
taxlaw-2836	597	19	leaders	leader	NOUN
taxlaw-2836	597	20	,	,	PUNCT
taxlaw-2836	597	21	the	the	DET
taxlaw-2836	597	22	risk	risk	NOUN
taxlaw-2836	597	23	of	of	ADP
taxlaw-2836	597	24	disclosing	disclose	VERB
taxlaw-2836	597	25	irs	irs	PROPN
taxlaw-2836	597	26	examination	examination	NOUN
taxlaw-2836	597	27	selection	selection	NOUN
taxlaw-2836	597	28	criteria	criterion	NOUN
taxlaw-2836	597	29	,	,	PUNCT
taxlaw-2836	597	30	the	the	DET
taxlaw-2836	597	31	burden	burden	NOUN
taxlaw-2836	597	32	on	on	ADP
taxlaw-2836	597	33	the	the	DET
taxlaw-2836	597	34	irs	irs	PROPN
taxlaw-2836	597	35	of	of	ADP
taxlaw-2836	597	36	managing	manage	VERB
taxlaw-2836	597	37	and	and	CCONJ
taxlaw-2836	597	38	enforcing	enforce	VERB
taxlaw-2836	597	39	disclosure	disclosure	NOUN
taxlaw-2836	597	40	rules	rule	NOUN
taxlaw-2836	597	41	,	,	PUNCT
taxlaw-2836	597	42	the	the	DET
taxlaw-2836	597	43	burden	burden	NOUN
taxlaw-2836	597	44	on	on	ADP
taxlaw-2836	597	45	the	the	DET
taxlaw-2836	597	46	exempt	exempt	ADJ
taxlaw-2836	597	47	organizations	organization	NOUN
taxlaw-2836	597	48	themselves	themselves	PRON
taxlaw-2836	597	49	,	,	PUNCT
taxlaw-2836	597	50	and	and	CCONJ
taxlaw-2836	597	51	the	the	DET
taxlaw-2836	597	52	risk	risk	NOUN
taxlaw-2836	597	53	of	of	ADP
taxlaw-2836	597	54	imposing	impose	VERB
taxlaw-2836	597	55	extra	extra	ADJ
taxlaw-2836	597	56	-	-	ADJ
taxlaw-2836	597	57	legal	legal	ADJ
taxlaw-2836	597	58	requirements.209	requirements.209	NOUN
taxlaw-2836	597	59	furthermore	furthermore	ADV
taxlaw-2836	597	60	,	,	PUNCT
taxlaw-2836	597	61	disclosure	disclosure	NOUN
taxlaw-2836	597	62	by	by	ADP
taxlaw-2836	597	63	itself	itself	PRON
taxlaw-2836	597	64	does	do	AUX
taxlaw-2836	597	65	not	not	PART
taxlaw-2836	597	66	necessarily	necessarily	ADV
taxlaw-2836	597	67	lead	lead	VERB
taxlaw-2836	597	68	to	to	ADP
taxlaw-2836	597	69	increased	increase	VERB
taxlaw-2836	597	70	oversight	oversight	NOUN
taxlaw-2836	597	71	—	—	PUNCT
taxlaw-2836	597	72	the	the	DET
taxlaw-2836	597	73	media	medium	NOUN
taxlaw-2836	597	74	and	and	CCONJ
taxlaw-2836	597	75	public	public	NOUN
taxlaw-2836	597	76	may	may	AUX
taxlaw-2836	597	77	choose	choose	VERB
taxlaw-2836	597	78	not	not	PART
taxlaw-2836	597	79	to	to	PART
taxlaw-2836	597	80	use	use	VERB
taxlaw-2836	597	81	the	the	DET
taxlaw-2836	597	82	revealed	reveal	VERB
taxlaw-2836	597	83	information	information	NOUN
taxlaw-2836	597	84	or	or	CCONJ
taxlaw-2836	597	85	even	even	ADV
taxlaw-2836	597	86	to	to	PART
taxlaw-2836	597	87	take	take	VERB
taxlaw-2836	597	88	the	the	DET
taxlaw-2836	597	89	time	time	NOUN
taxlaw-2836	597	90	to	to	PART
taxlaw-2836	597	91	review	review	VERB
taxlaw-2836	597	92	it	it	PRON
taxlaw-2836	597	93	,	,	PUNCT
taxlaw-2836	597	94	and	and	CCONJ
taxlaw-2836	597	95	state	state	NOUN
taxlaw-2836	597	96	regulators	regulator	NOUN
taxlaw-2836	597	97	may	may	AUX
taxlaw-2836	597	98	have	have	VERB
taxlaw-2836	597	99	other	other	ADJ
taxlaw-2836	597	100	enforcement	enforcement	NOUN
taxlaw-2836	597	101	priorities.210	priorities.210	NOUN
taxlaw-2836	597	102	at	at	ADP
taxlaw-2836	597	103	the	the	DET
taxlaw-2836	597	104	same	same	ADJ
taxlaw-2836	597	105	time	time	NOUN
taxlaw-2836	597	106	,	,	PUNCT
taxlaw-2836	597	107	the	the	DET
taxlaw-2836	597	108	irs	irs	PROPN
taxlaw-2836	597	109	would	would	AUX
taxlaw-2836	597	110	have	have	VERB
taxlaw-2836	597	111	to	to	PART
taxlaw-2836	597	112	manage	manage	VERB
taxlaw-2836	597	113	any	any	DET
taxlaw-2836	597	114	such	such	ADJ
taxlaw-2836	597	115	disclosure	disclosure	NOUN
taxlaw-2836	597	116	system	system	NOUN
taxlaw-2836	597	117	and	and	CCONJ
taxlaw-2836	597	118	deal	deal	VERB
taxlaw-2836	597	119	with	with	ADP
taxlaw-2836	597	120	requests	request	NOUN
taxlaw-2836	597	121	for	for	ADP
taxlaw-2836	597	122	exceptions	exception	NOUN
taxlaw-2836	597	123	based	base	VERB
taxlaw-2836	597	124	on	on	ADP
taxlaw-2836	597	125	claims	claim	NOUN
taxlaw-2836	597	126	of	of	ADP
taxlaw-2836	597	127	potential	potential	ADJ
taxlaw-2836	597	128	harassment	harassment	NOUN
taxlaw-2836	597	129	or	or	CCONJ
taxlaw-2836	597	130	other	other	ADJ
taxlaw-2836	597	131	legitimate	legitimate	ADJ
taxlaw-2836	597	132	grounds	ground	NOUN
taxlaw-2836	597	133	.	.	PUNCT
taxlaw-2836	598	1	so	so	ADV
taxlaw-2836	598	2	while	while	SCONJ
taxlaw-2836	598	3	disclosure	disclosure	NOUN
taxlaw-2836	598	4	may	may	AUX
taxlaw-2836	598	5	improve	improve	VERB
taxlaw-2836	598	6	the	the	DET
taxlaw-2836	598	7	public	public	ADJ
taxlaw-2836	598	8	accountability	accountability	NOUN
taxlaw-2836	598	9	of	of	ADP
taxlaw-2836	598	10	the	the	DET
taxlaw-2836	598	11	irs	irs	PROPN
taxlaw-2836	598	12	,	,	PUNCT
taxlaw-2836	598	13	its	its	PRON
taxlaw-2836	598	14	actual	actual	ADJ
taxlaw-2836	598	15	effect	effect	NOUN
taxlaw-2836	598	16	on	on	ADP
taxlaw-2836	598	17	compliance	compliance	NOUN
taxlaw-2836	598	18	is	be	AUX
taxlaw-2836	598	19	less	less	ADV
taxlaw-2836	598	20	certain	certain	ADJ
taxlaw-2836	598	21	and	and	CCONJ
taxlaw-2836	598	22	may	may	AUX
taxlaw-2836	598	23	not	not	PART
taxlaw-2836	598	24	be	be	AUX
taxlaw-2836	598	25	worth	worth	ADJ
taxlaw-2836	598	26	even	even	ADV
taxlaw-2836	598	27	its	its	PRON
taxlaw-2836	598	28	modest	modest	ADJ
taxlaw-2836	598	29	burden	burden	NOUN
taxlaw-2836	598	30	on	on	ADP
taxlaw-2836	598	31	the	the	DET
taxlaw-2836	598	32	irs	irs	PROPN
taxlaw-2836	598	33	and	and	CCONJ
taxlaw-2836	598	34	exempt	exempt	VERB
taxlaw-2836	598	35	organizations.211	organizations.211	PROPN
taxlaw-2836	598	36	at	at	ADP
taxlaw-2836	598	37	a	a	DET
taxlaw-2836	598	38	minimum	minimum	NOUN
taxlaw-2836	598	39	,	,	PUNCT
taxlaw-2836	598	40	the	the	DET
taxlaw-2836	598	41	irs	irs	PROPN
taxlaw-2836	598	42	should	should	AUX
taxlaw-2836	598	43	take	take	VERB
taxlaw-2836	598	44	steps	step	NOUN
taxlaw-2836	598	45	to	to	PART
taxlaw-2836	598	46	evaluate	evaluate	VERB
taxlaw-2836	598	47	whether	whether	SCONJ
taxlaw-2836	598	48	,	,	PUNCT
taxlaw-2836	598	49	and	and	CCONJ
taxlaw-2836	598	50	to	to	ADP
taxlaw-2836	598	51	what	what	DET
taxlaw-2836	598	52	extent	extent	NOUN
taxlaw-2836	598	53	,	,	PUNCT
taxlaw-2836	598	54	disclosure	disclosure	NOUN
taxlaw-2836	598	55	could	could	AUX
taxlaw-2836	598	56	enhance	enhance	VERB
taxlaw-2836	598	57	the	the	DET
taxlaw-2836	598	58	detection	detection	NOUN
taxlaw-2836	598	59	of	of	ADP
taxlaw-2836	598	60	noncompliance	noncompliance	NOUN
taxlaw-2836	598	61	.	.	PUNCT
taxlaw-2836	599	1	4	4	X
taxlaw-2836	599	2	.	.	NUM
taxlaw-2836	599	3	increased	increase	VERB
taxlaw-2836	599	4	electronic	electronic	ADJ
taxlaw-2836	599	5	filing	filing	NOUN
taxlaw-2836	599	6	a	a	DET
taxlaw-2836	599	7	related	relate	VERB
taxlaw-2836	599	8	and	and	CCONJ
taxlaw-2836	599	9	widely	widely	ADV
taxlaw-2836	599	10	shared	share	VERB
taxlaw-2836	599	11	recommendation	recommendation	NOUN
taxlaw-2836	599	12	is	be	AUX
taxlaw-2836	599	13	to	to	PART
taxlaw-2836	599	14	increase	increase	VERB
taxlaw-2836	599	15	the	the	DET
taxlaw-2836	599	16	extent	extent	NOUN
taxlaw-2836	599	17	of	of	ADP
taxlaw-2836	599	18	required	require	VERB
taxlaw-2836	599	19	electronic	electronic	ADJ
taxlaw-2836	599	20	filing	filing	NOUN
taxlaw-2836	599	21	by	by	ADP
taxlaw-2836	599	22	exempt	exempt	ADJ
taxlaw-2836	599	23	organizations	organization	NOUN
taxlaw-2836	599	24	(	(	PUNCT
taxlaw-2836	599	25	“	"	PUNCT
taxlaw-2836	599	26	e	e	NOUN
taxlaw-2836	599	27	-	-	NOUN
taxlaw-2836	599	28	filing	filing	NOUN
taxlaw-2836	599	29	”	"	PUNCT
taxlaw-2836	599	30	)	)	PUNCT
taxlaw-2836	599	31	.	.	PUNCT
taxlaw-2836	600	1	indeed	indeed	ADV
taxlaw-2836	600	2	,	,	PUNCT
taxlaw-2836	600	3	strong	strong	ADJ
taxlaw-2836	600	4	support	support	NOUN
taxlaw-2836	600	5	for	for	ADP
taxlaw-2836	600	6	expanded	expand	VERB
taxlaw-2836	600	7	,	,	PUNCT
taxlaw-2836	600	8	mandatory	mandatory	ADJ
taxlaw-2836	600	9	e	e	NOUN
taxlaw-2836	600	10	-	-	NOUN
taxlaw-2836	600	11	filing	filing	NOUN
taxlaw-2836	600	12	for	for	ADP
taxlaw-2836	600	13	exempt	exempt	ADJ
taxlaw-2836	600	14	organizations	organization	NOUN
taxlaw-2836	600	15	is	be	AUX
taxlaw-2836	600	16	found	find	VERB
taxlaw-2836	600	17	not	not	PART
taxlaw-2836	600	18	only	only	ADV
taxlaw-2836	600	19	throughout	throughout	ADP
taxlaw-2836	600	20	the	the	DET
taxlaw-2836	600	21	federal	federal	ADJ
taxlaw-2836	600	22	government	government	NOUN
taxlaw-2836	600	23	but	but	CCONJ
taxlaw-2836	600	24	also	also	ADV
taxlaw-2836	600	25	in	in	ADP
taxlaw-2836	600	26	the	the	DET
taxlaw-2836	600	27	exempt	exempt	ADJ
taxlaw-2836	600	28	sector	sector	NOUN
taxlaw-2836	600	29	itself.212	itself.212	ADJ
taxlaw-2836	600	30	currently	currently	ADV
taxlaw-2836	600	31	,	,	PUNCT
taxlaw-2836	600	32	e	e	X
taxlaw-2836	600	33	-	-	NOUN
taxlaw-2836	600	34	filing	filing	NOUN
taxlaw-2836	600	35	is	be	AUX
taxlaw-2836	600	36	required	require	VERB
taxlaw-2836	600	37	only	only	ADV
taxlaw-2836	600	38	for	for	ADP
taxlaw-2836	600	39	203	203	NUM
taxlaw-2836	600	40	see	see	NOUN
taxlaw-2836	600	41	,	,	PUNCT
taxlaw-2836	600	42	e.g.	e.g.	ADV
taxlaw-2836	600	43	,	,	PUNCT
taxlaw-2836	601	1	jct	jct	PROPN
taxlaw-2836	601	2	disclosure	disclosure	PROPN
taxlaw-2836	601	3	rep	rep	PROPN
taxlaw-2836	601	4	.	.	PROPN
taxlaw-2836	601	5	,	,	PUNCT
taxlaw-2836	601	6	supra	supra	PROPN
taxlaw-2836	601	7	note	note	PROPN
taxlaw-2836	601	8	198	198	NUM
taxlaw-2836	601	9	,	,	PUNCT
taxlaw-2836	601	10	at	at	ADP
taxlaw-2836	601	11	84	84	NUM
taxlaw-2836	601	12	-	-	SYM
taxlaw-2836	601	13	86	86	NUM
taxlaw-2836	601	14	;	;	PUNCT
taxlaw-2836	601	15	helge	helge	PROPN
taxlaw-2836	601	16	,	,	PUNCT
taxlaw-2836	601	17	supra	supra	PROPN
taxlaw-2836	601	18	note	note	PROPN
taxlaw-2836	601	19	97	97	NUM
taxlaw-2836	601	20	,	,	PUNCT
taxlaw-2836	601	21	at	at	ADP
taxlaw-2836	601	22	75	75	NUM
taxlaw-2836	601	23	;	;	PUNCT
taxlaw-2836	601	24	yin	yin	PROPN
taxlaw-2836	601	25	,	,	PUNCT
taxlaw-2836	601	26	supra	supra	PROPN
taxlaw-2836	601	27	note	note	NOUN
taxlaw-2836	601	28	197	197	NUM
taxlaw-2836	601	29	,	,	PUNCT
taxlaw-2836	601	30	at	at	ADP
taxlaw-2836	601	31	1158	1158	NUM
taxlaw-2836	601	32	-	-	SYM
taxlaw-2836	601	33	62	62	NUM
taxlaw-2836	601	34	.	.	PUNCT
taxlaw-2836	601	35	204	204	NUM
taxlaw-2836	601	36	see	see	VERB
taxlaw-2836	601	37	,	,	PUNCT
taxlaw-2836	601	38	e.g.	e.g.	ADV
taxlaw-2836	601	39	,	,	PUNCT
taxlaw-2836	601	40	gao	gao	PROPN
taxlaw-2836	601	41	2002	2002	NUM
taxlaw-2836	601	42	report	report	NOUN
taxlaw-2836	601	43	,	,	PUNCT
taxlaw-2836	601	44	supra	supra	PROPN
taxlaw-2836	601	45	note	note	PROPN
taxlaw-2836	601	46	27	27	NUM
taxlaw-2836	601	47	,	,	PUNCT
taxlaw-2836	601	48	at	at	ADP
taxlaw-2836	601	49	34	34	NUM
taxlaw-2836	601	50	;	;	PUNCT
taxlaw-2836	601	51	carriker	carriker	NOUN
taxlaw-2836	601	52	,	,	PUNCT
taxlaw-2836	601	53	supra	supra	PROPN
taxlaw-2836	601	54	note	note	NOUN
taxlaw-2836	601	55	42	42	NUM
taxlaw-2836	601	56	,	,	PUNCT
taxlaw-2836	601	57	at	at	ADP
taxlaw-2836	601	58	34	34	NUM
taxlaw-2836	601	59	-	-	SYM
taxlaw-2836	601	60	38	38	NUM
taxlaw-2836	601	61	.	.	PUNCT
taxlaw-2836	601	62	205	205	NUM
taxlaw-2836	602	1	see	see	VERB
taxlaw-2836	602	2	jay	jay	PROPN
taxlaw-2836	602	3	a.	a.	PROPN
taxlaw-2836	602	4	soled	soled	PROPN
taxlaw-2836	602	5	&	&	CCONJ
taxlaw-2836	602	6	dennis	dennis	PROPN
taxlaw-2836	602	7	j.	j.	PROPN
taxlaw-2836	602	8	ventry	ventry	PROPN
taxlaw-2836	602	9	jr	jr	PROPN
taxlaw-2836	602	10	.	.	PROPN
taxlaw-2836	602	11	,	,	PUNCT
taxlaw-2836	602	12	a	a	DET
taxlaw-2836	602	13	little	little	ADJ
taxlaw-2836	602	14	shame	shame	NOUN
taxlaw-2836	602	15	might	might	AUX
taxlaw-2836	602	16	just	just	ADV
taxlaw-2836	602	17	deter	deter	VERB
taxlaw-2836	602	18	tax	tax	NOUN
taxlaw-2836	602	19	cheaters	cheater	NOUN
taxlaw-2836	602	20	,	,	PUNCT
taxlaw-2836	602	21	usa	usa	PROPN
taxlaw-2836	602	22	today	today	NOUN
taxlaw-2836	602	23	,	,	PUNCT
taxlaw-2836	602	24	apr	apr	PROPN
taxlaw-2836	602	25	.	.	PROPN
taxlaw-2836	602	26	10	10	NUM
taxlaw-2836	602	27	,	,	PUNCT
taxlaw-2836	602	28	2008	2008	NUM
taxlaw-2836	602	29	,	,	PUNCT
taxlaw-2836	602	30	at	at	ADP
taxlaw-2836	602	31	a11	a11	PROPN
taxlaw-2836	602	32	.	.	PUNCT
taxlaw-2836	603	1	206	206	NUM
taxlaw-2836	603	2	see	see	VERB
taxlaw-2836	603	3	joshua	joshua	PROPN
taxlaw-2836	603	4	d.	d.	PROPN
taxlaw-2836	603	5	blank	blank	PROPN
taxlaw-2836	603	6	&	&	CCONJ
taxlaw-2836	603	7	daniel	daniel	PROPN
taxlaw-2836	603	8	z.	z.	PROPN
taxlaw-2836	603	9	levin	levin	PROPN
taxlaw-2836	603	10	,	,	PUNCT
taxlaw-2836	603	11	when	when	SCONJ
taxlaw-2836	603	12	is	be	AUX
taxlaw-2836	603	13	tax	tax	NOUN
taxlaw-2836	603	14	enforcement	enforcement	NOUN
taxlaw-2836	603	15	publicized	publicize	VERB
taxlaw-2836	603	16	?	?	PUNCT
taxlaw-2836	603	17	,	,	PUNCT
taxlaw-2836	603	18	30	30	NUM
taxlaw-2836	603	19	va	va	NOUN
taxlaw-2836	603	20	.	.	PUNCT
taxlaw-2836	604	1	tax	tax	PROPN
taxlaw-2836	604	2	rev	rev	PROPN
taxlaw-2836	604	3	.	.	PROPN
taxlaw-2836	604	4	1	1	NUM
taxlaw-2836	604	5	,	,	PUNCT
taxlaw-2836	604	6	37	37	NUM
taxlaw-2836	604	7	(	(	PUNCT
taxlaw-2836	604	8	2010	2010	NUM
taxlaw-2836	604	9	)	)	PUNCT
taxlaw-2836	604	10	.	.	PUNCT
taxlaw-2836	605	1	207	207	NUM
taxlaw-2836	605	2	see	see	VERB
taxlaw-2836	605	3	jct	jct	PROPN
taxlaw-2836	605	4	disclosure	disclosure	PROPN
taxlaw-2836	605	5	rep	rep	PROPN
taxlaw-2836	605	6	.	.	PROPN
taxlaw-2836	605	7	,	,	PUNCT
taxlaw-2836	605	8	supra	supra	PROPN
taxlaw-2836	605	9	note	note	PROPN
taxlaw-2836	605	10	198	198	NUM
taxlaw-2836	605	11	,	,	PUNCT
taxlaw-2836	605	12	at	at	ADP
taxlaw-2836	605	13	80	80	NUM
taxlaw-2836	605	14	;	;	PUNCT
taxlaw-2836	605	15	mayer	mayer	PROPN
taxlaw-2836	605	16	,	,	PUNCT
taxlaw-2836	605	17	supra	supra	PROPN
taxlaw-2836	605	18	note	note	PROPN
taxlaw-2836	605	19	198	198	NUM
taxlaw-2836	605	20	,	,	PUNCT
taxlaw-2836	605	21	at	at	ADP
taxlaw-2836	605	22	828	828	NUM
taxlaw-2836	605	23	-	-	SYM
taxlaw-2836	605	24	29	29	NUM
taxlaw-2836	605	25	;	;	PUNCT
taxlaw-2836	605	26	yin	yin	NOUN
taxlaw-2836	605	27	,	,	PUNCT
taxlaw-2836	605	28	supra	supra	PROPN
taxlaw-2836	605	29	note	note	NOUN
taxlaw-2836	605	30	197	197	NUM
taxlaw-2836	605	31	,	,	PUNCT
taxlaw-2836	605	32	at	at	ADP
taxlaw-2836	605	33	1149	1149	NUM
taxlaw-2836	605	34	-	-	SYM
taxlaw-2836	605	35	50	50	NUM
taxlaw-2836	605	36	.	.	NOUN
taxlaw-2836	605	37	208	208	NUM
taxlaw-2836	605	38	see	see	VERB
taxlaw-2836	605	39	yin	yin	NOUN
taxlaw-2836	605	40	,	,	PUNCT
taxlaw-2836	605	41	supra	supra	PROPN
taxlaw-2836	605	42	note	note	NOUN
taxlaw-2836	605	43	197	197	NUM
taxlaw-2836	605	44	,	,	PUNCT
taxlaw-2836	605	45	at	at	ADP
taxlaw-2836	605	46	1148	1148	NUM
taxlaw-2836	605	47	-	-	SYM
taxlaw-2836	605	48	49	49	NUM
taxlaw-2836	605	49	.	.	PUNCT
taxlaw-2836	606	1	209	209	NUM
taxlaw-2836	606	2	see	see	VERB
taxlaw-2836	606	3	jct	jct	PROPN
taxlaw-2836	606	4	disclosure	disclosure	PROPN
taxlaw-2836	606	5	rep	rep	PROPN
taxlaw-2836	606	6	.	.	PROPN
taxlaw-2836	606	7	,	,	PUNCT
taxlaw-2836	606	8	supra	supra	PROPN
taxlaw-2836	606	9	note	note	PROPN
taxlaw-2836	606	10	198	198	NUM
taxlaw-2836	606	11	,	,	PUNCT
taxlaw-2836	606	12	at	at	ADP
taxlaw-2836	606	13	81	81	NUM
taxlaw-2836	606	14	-	-	SYM
taxlaw-2836	606	15	82	82	NUM
taxlaw-2836	606	16	;	;	PUNCT
taxlaw-2836	606	17	brody	brody	PROPN
taxlaw-2836	606	18	,	,	PUNCT
taxlaw-2836	606	19	supra	supra	PROPN
taxlaw-2836	606	20	note	note	PROPN
taxlaw-2836	606	21	86	86	NUM
taxlaw-2836	606	22	,	,	PUNCT
taxlaw-2836	606	23	at	at	ADP
taxlaw-2836	606	24	204	204	NUM
taxlaw-2836	606	25	;	;	PUNCT
taxlaw-2836	606	26	antonia	antonia	PROPN
taxlaw-2836	606	27	m.	m.	PROPN
taxlaw-2836	606	28	grumbach	grumbach	PROPN
taxlaw-2836	606	29	,	,	PUNCT
taxlaw-2836	606	30	whither	whither	NOUN
taxlaw-2836	606	31	regulation	regulation	NOUN
taxlaw-2836	606	32	?	?	PUNCT
taxlaw-2836	606	33	,	,	PUNCT
taxlaw-2836	606	34	patterson	patterson	PROPN
taxlaw-2836	606	35	belknap	belknap	PROPN
taxlaw-2836	606	36	webb	webb	PROPN
taxlaw-2836	606	37	&	&	CCONJ
taxlaw-2836	606	38	tyler	tyler	PROPN
taxlaw-2836	606	39	llp	llp	PROPN
taxlaw-2836	606	40	,	,	PUNCT
taxlaw-2836	606	41	at	at	ADP
taxlaw-2836	606	42	17	17	NUM
taxlaw-2836	606	43	-	-	SYM
taxlaw-2836	606	44	18	18	NUM
taxlaw-2836	606	45	(	(	PUNCT
taxlaw-2836	606	46	aug	aug	PROPN
taxlaw-2836	606	47	.	.	PROPN
taxlaw-2836	606	48	2008	2008	NUM
taxlaw-2836	606	49	)	)	PUNCT
taxlaw-2836	606	50	,	,	PUNCT
taxlaw-2836	606	51	https://	https://	PROPN
taxlaw-2836	606	52	www.pbwt.com/content/uploads/2015/07/a-_grumbach-paper_oct-2007-conference.pdf	www.pbwt.com/content/uploads/2015/07/a-_grumbach-paper_oct-2007-conference.pdf	PROPN
taxlaw-2836	606	53	[	[	PUNCT
taxlaw-2836	606	54	https://perma.cc	https://perma.cc	PROPN
taxlaw-2836	606	55	/5gvn-82s5	/5gvn-82s5	X
taxlaw-2836	606	56	]	]	X
taxlaw-2836	606	57	;	;	PUNCT
taxlaw-2836	606	58	gregory	gregory	PROPN
taxlaw-2836	606	59	korte	korte	PROPN
taxlaw-2836	606	60	,	,	PUNCT
taxlaw-2836	606	61	irs	irs	PROPN
taxlaw-2836	606	62	assailed	assail	VERB
taxlaw-2836	606	63	from	from	ADP
taxlaw-2836	606	64	all	all	DET
taxlaw-2836	606	65	sides	side	NOUN
taxlaw-2836	606	66	for	for	ADP
taxlaw-2836	606	67	lack	lack	NOUN
taxlaw-2836	606	68	of	of	ADP
taxlaw-2836	606	69	transparency	transparency	NOUN
taxlaw-2836	606	70	,	,	PUNCT
taxlaw-2836	606	71	usa	usa	PROPN
taxlaw-2836	606	72	today	today	NOUN
taxlaw-2836	606	73	(	(	PUNCT
taxlaw-2836	606	74	aug	aug	PROPN
taxlaw-2836	606	75	.	.	PROPN
taxlaw-2836	606	76	19	19	NUM
taxlaw-2836	606	77	,	,	PUNCT
taxlaw-2836	606	78	2013	2013	NUM
taxlaw-2836	606	79	,	,	PUNCT
taxlaw-2836	606	80	10:40	10:40	NUM
taxlaw-2836	606	81	am	am	NOUN
taxlaw-2836	606	82	)	)	PUNCT
taxlaw-2836	606	83	,	,	PUNCT
taxlaw-2836	606	84	http://www.usatoday.com/story/news/politics/2013/08/18/irs-transparency-tea-party	http://www.usatoday.com/story/news/politics/2013/08/18/irs-transparency-tea-party	NOUN
taxlaw-2836	606	85	/2668193/	/2668193/	PUNCT
taxlaw-2836	607	1	[	[	X
taxlaw-2836	607	2	http://perma.cc/lu6x-cu2b	http://perma.cc/lu6x-cu2b	X
taxlaw-2836	607	3	]	]	X
taxlaw-2836	607	4	.	.	PUNCT
taxlaw-2836	608	1	210	210	NUM
taxlaw-2836	608	2	see	see	VERB
taxlaw-2836	608	3	dana	dana	PROPN
taxlaw-2836	608	4	brakman	brakman	PROPN
taxlaw-2836	608	5	reiser	reiser	PROPN
taxlaw-2836	608	6	,	,	PUNCT
taxlaw-2836	608	7	there	there	PRON
taxlaw-2836	608	8	ought	ought	AUX
taxlaw-2836	608	9	to	to	PART
taxlaw-2836	608	10	be	be	AUX
taxlaw-2836	608	11	a	a	DET
taxlaw-2836	608	12	law	law	NOUN
taxlaw-2836	608	13	:	:	PUNCT
taxlaw-2836	608	14	the	the	DET
taxlaw-2836	608	15	disclosure	disclosure	NOUN
taxlaw-2836	608	16	focus	focus	NOUN
taxlaw-2836	608	17	of	of	ADP
taxlaw-2836	608	18	recent	recent	ADJ
taxlaw-2836	608	19	legislative	legislative	ADJ
taxlaw-2836	608	20	proposals	proposal	NOUN
taxlaw-2836	608	21	for	for	ADP
taxlaw-2836	608	22	nonprofit	nonprofit	ADJ
taxlaw-2836	608	23	reform	reform	NOUN
taxlaw-2836	608	24	,	,	PUNCT
taxlaw-2836	608	25	80	80	NUM
taxlaw-2836	608	26	chi.-kent	chi.-kent	PROPN
taxlaw-2836	608	27	l.	l.	PROPN
taxlaw-2836	608	28	rev	rev	PROPN
taxlaw-2836	608	29	.	.	PROPN
taxlaw-2836	608	30	559	559	NUM
taxlaw-2836	608	31	,	,	PUNCT
taxlaw-2836	608	32	607	607	NUM
taxlaw-2836	608	33	(	(	PUNCT
taxlaw-2836	608	34	2005	2005	NUM
taxlaw-2836	608	35	)	)	PUNCT
taxlaw-2836	608	36	.	.	PUNCT
taxlaw-2836	609	1	211	211	NUM
taxlaw-2836	609	2	see	see	VERB
taxlaw-2836	609	3	robert	robert	PROPN
taxlaw-2836	609	4	a.	a.	PROPN
taxlaw-2836	609	5	britton	britton	PROPN
taxlaw-2836	609	6	,	,	PUNCT
taxlaw-2836	609	7	note	note	VERB
taxlaw-2836	609	8	,	,	PUNCT
taxlaw-2836	609	9	making	make	VERB
taxlaw-2836	609	10	disclosure	disclosure	NOUN
taxlaw-2836	609	11	regulation	regulation	NOUN
taxlaw-2836	609	12	work	work	NOUN
taxlaw-2836	609	13	in	in	ADP
taxlaw-2836	609	14	the	the	DET
taxlaw-2836	609	15	nonprofit	nonprofit	ADJ
taxlaw-2836	609	16	sector	sector	NOUN
taxlaw-2836	609	17	,	,	PUNCT
taxlaw-2836	609	18	2008	2008	NUM
taxlaw-2836	609	19	u.	u.	PROPN
taxlaw-2836	609	20	ill	ill	PROPN
taxlaw-2836	609	21	.	.	PUNCT
taxlaw-2836	610	1	l.	l.	PROPN
taxlaw-2836	610	2	rev	rev	PROPN
taxlaw-2836	610	3	.	.	PROPN
taxlaw-2836	610	4	437	437	NUM
taxlaw-2836	610	5	,	,	PUNCT
taxlaw-2836	610	6	452	452	NUM
taxlaw-2836	610	7	-	-	SYM
taxlaw-2836	610	8	54	54	NUM
taxlaw-2836	610	9	.	.	PUNCT
taxlaw-2836	611	1	but	but	CCONJ
taxlaw-2836	611	2	see	see	VERB
taxlaw-2836	611	3	brody	brody	PROPN
taxlaw-2836	611	4	,	,	PUNCT
taxlaw-2836	611	5	supra	supra	PROPN
taxlaw-2836	611	6	note	note	PROPN
taxlaw-2836	611	7	86	86	NUM
taxlaw-2836	611	8	,	,	PUNCT
taxlaw-2836	611	9	at	at	ADP
taxlaw-2836	611	10	232	232	NUM
taxlaw-2836	611	11	.	.	PUNCT
taxlaw-2836	611	12	212	212	NUM
taxlaw-2836	611	13	see	see	NOUN
taxlaw-2836	611	14	,	,	PUNCT
taxlaw-2836	611	15	e.g.	e.g.	ADV
taxlaw-2836	611	16	,	,	PUNCT
taxlaw-2836	611	17	gao	gao	PROPN
taxlaw-2836	611	18	2014	2014	NUM
taxlaw-2836	611	19	eo	eo	PROPN
taxlaw-2836	611	20	rep	rep	PROPN
taxlaw-2836	611	21	.	.	PROPN
taxlaw-2836	611	22	,	,	PUNCT
taxlaw-2836	611	23	supra	supra	PROPN
taxlaw-2836	611	24	note	note	PROPN
taxlaw-2836	611	25	21	21	NUM
taxlaw-2836	611	26	,	,	PUNCT
taxlaw-2836	611	27	at	at	ADP
taxlaw-2836	611	28	41	41	NUM
taxlaw-2836	611	29	;	;	PUNCT
taxlaw-2836	611	30	u.s	u.s	PROPN
taxlaw-2836	611	31	.	.	PROPN
taxlaw-2836	611	32	dep’t	dep’t	NOUN
taxlaw-2836	611	33	of	of	ADP
taxlaw-2836	611	34	the	the	DET
taxlaw-2836	611	35	treasury	treasury	NOUN
taxlaw-2836	611	36	,	,	PUNCT
taxlaw-2836	611	37	general	general	ADJ
taxlaw-2836	611	38	explanations	explanation	NOUN
taxlaw-2836	611	39	of	of	ADP
taxlaw-2836	611	40	the	the	DET
taxlaw-2836	611	41	administration	administration	NOUN
taxlaw-2836	611	42	’s	’s	PART
taxlaw-2836	611	43	fiscal	fiscal	ADJ
taxlaw-2836	611	44	year	year	NOUN
taxlaw-2836	611	45	2015	2015	NUM
taxlaw-2836	611	46	revenue	revenue	NOUN
taxlaw-2836	611	47	proposals	proposal	NOUN
taxlaw-2836	611	48	231	231	NUM
taxlaw-2836	611	49	(	(	PUNCT
taxlaw-2836	611	50	2014	2014	NUM
taxlaw-2836	611	51	)	)	PUNCT
taxlaw-2836	612	1	[	[	X
taxlaw-2836	612	2	hereinafter	hereinafter	NOUN
taxlaw-2836	612	3	112	112	NUM
taxlaw-2836	612	4	columbia	columbia	PROPN
taxlaw-2836	612	5	journal	journal	PROPN
taxlaw-2836	612	6	of	of	ADP
taxlaw-2836	612	7	tax	tax	NOUN
taxlaw-2836	612	8	law	law	NOUN
taxlaw-2836	613	1	[	[	X
taxlaw-2836	613	2	vol.7:80	vol.7:80	ADP
taxlaw-2836	613	3	the	the	DET
taxlaw-2836	613	4	annual	annual	ADJ
taxlaw-2836	613	5	information	information	NOUN
taxlaw-2836	613	6	returns	return	NOUN
taxlaw-2836	613	7	filed	file	VERB
taxlaw-2836	613	8	by	by	ADP
taxlaw-2836	613	9	the	the	DET
taxlaw-2836	613	10	largest	large	ADJ
taxlaw-2836	613	11	organizations	organization	NOUN
taxlaw-2836	613	12	and	and	CCONJ
taxlaw-2836	613	13	for	for	ADP
taxlaw-2836	613	14	the	the	DET
taxlaw-2836	613	15	form	form	NOUN
taxlaw-2836	613	16	1023	1023	NUM
taxlaw-2836	613	17	-	-	SYM
taxlaw-2836	613	18	ez	ez	NOUN
taxlaw-2836	613	19	and	and	CCONJ
taxlaw-2836	613	20	form	form	VERB
taxlaw-2836	613	21	990	990	NUM
taxlaw-2836	613	22	-	-	PUNCT
taxlaw-2836	613	23	n	n	NOUN
taxlaw-2836	613	24	,	,	PUNCT
taxlaw-2836	613	25	which	which	DET
taxlaw-2836	613	26	only	only	ADV
taxlaw-2836	613	27	certain	certain	ADJ
taxlaw-2836	613	28	,	,	PUNCT
taxlaw-2836	613	29	relatively	relatively	ADV
taxlaw-2836	613	30	small	small	ADJ
taxlaw-2836	613	31	exempt	exempt	ADJ
taxlaw-2836	613	32	organizations	organization	NOUN
taxlaw-2836	613	33	may	may	AUX
taxlaw-2836	613	34	use.213	use.213	VERB
taxlaw-2836	613	35	increased	increase	VERB
taxlaw-2836	613	36	e	e	NOUN
taxlaw-2836	613	37	-	-	NOUN
taxlaw-2836	613	38	filing	filing	NOUN
taxlaw-2836	613	39	would	would	AUX
taxlaw-2836	613	40	enhance	enhance	VERB
taxlaw-2836	613	41	both	both	CCONJ
taxlaw-2836	613	42	public	public	ADJ
taxlaw-2836	613	43	and	and	CCONJ
taxlaw-2836	613	44	irs	irs	PROPN
taxlaw-2836	613	45	access	access	NOUN
taxlaw-2836	613	46	to	to	ADP
taxlaw-2836	613	47	filed	file	VERB
taxlaw-2836	613	48	information.214	information.214	ADV
taxlaw-2836	613	49	increased	increase	VERB
taxlaw-2836	613	50	e	e	NOUN
taxlaw-2836	613	51	-	-	NOUN
taxlaw-2836	613	52	filing	filing	NOUN
taxlaw-2836	613	53	may	may	AUX
taxlaw-2836	613	54	also	also	ADV
taxlaw-2836	613	55	have	have	VERB
taxlaw-2836	613	56	at	at	ADV
taxlaw-2836	613	57	least	least	ADV
taxlaw-2836	613	58	two	two	NUM
taxlaw-2836	613	59	other	other	ADJ
taxlaw-2836	613	60	significant	significant	ADJ
taxlaw-2836	613	61	benefits	benefit	NOUN
taxlaw-2836	613	62	.	.	PUNCT
taxlaw-2836	614	1	first	first	ADV
taxlaw-2836	614	2	,	,	PUNCT
taxlaw-2836	614	3	e	e	X
taxlaw-2836	614	4	-	-	NOUN
taxlaw-2836	614	5	filing	filing	NOUN
taxlaw-2836	614	6	may	may	AUX
taxlaw-2836	614	7	prevent	prevent	VERB
taxlaw-2836	614	8	some	some	DET
taxlaw-2836	614	9	common	common	ADJ
taxlaw-2836	614	10	errors	error	NOUN
taxlaw-2836	614	11	on	on	ADP
taxlaw-2836	614	12	both	both	DET
taxlaw-2836	614	13	applications	application	NOUN
taxlaw-2836	614	14	and	and	CCONJ
taxlaw-2836	614	15	annual	annual	ADJ
taxlaw-2836	614	16	returns	return	NOUN
taxlaw-2836	614	17	,	,	PUNCT
taxlaw-2836	614	18	as	as	ADV
taxlaw-2836	614	19	well	well	ADV
taxlaw-2836	614	20	as	as	ADP
taxlaw-2836	614	21	help	help	AUX
taxlaw-2836	614	22	educate	educate	VERB
taxlaw-2836	614	23	applicants	applicant	NOUN
taxlaw-2836	614	24	about	about	ADP
taxlaw-2836	614	25	the	the	DET
taxlaw-2836	614	26	applicable	applicable	ADJ
taxlaw-2836	614	27	legal	legal	ADJ
taxlaw-2836	614	28	requirements	requirement	NOUN
taxlaw-2836	614	29	,	,	PUNCT
taxlaw-2836	614	30	thereby	thereby	ADV
taxlaw-2836	614	31	aiding	aid	VERB
taxlaw-2836	614	32	organizations	organization	NOUN
taxlaw-2836	614	33	that	that	PRON
taxlaw-2836	614	34	desire	desire	VERB
taxlaw-2836	614	35	to	to	PART
taxlaw-2836	614	36	file	file	VERB
taxlaw-2836	614	37	accurate	accurate	ADJ
taxlaw-2836	614	38	forms	form	NOUN
taxlaw-2836	614	39	but	but	CCONJ
taxlaw-2836	614	40	through	through	ADP
taxlaw-2836	614	41	inadvertent	inadvertent	ADJ
taxlaw-2836	614	42	errors	error	NOUN
taxlaw-2836	614	43	fail	fail	VERB
taxlaw-2836	614	44	to	to	PART
taxlaw-2836	614	45	do	do	AUX
taxlaw-2836	614	46	so.215	so.215	VERB
taxlaw-2836	614	47	second	second	ADJ
taxlaw-2836	614	48	,	,	PUNCT
taxlaw-2836	614	49	expanded	expand	VERB
taxlaw-2836	614	50	mandatory	mandatory	ADJ
taxlaw-2836	614	51	e	e	NOUN
taxlaw-2836	614	52	-	-	NOUN
taxlaw-2836	614	53	filing	filing	NOUN
taxlaw-2836	614	54	could	could	AUX
taxlaw-2836	614	55	enhance	enhance	VERB
taxlaw-2836	614	56	the	the	DET
taxlaw-2836	614	57	ability	ability	NOUN
taxlaw-2836	614	58	of	of	ADP
taxlaw-2836	614	59	the	the	DET
taxlaw-2836	614	60	irs	irs	PROPN
taxlaw-2836	614	61	to	to	PART
taxlaw-2836	614	62	target	target	VERB
taxlaw-2836	614	63	examination	examination	NOUN
taxlaw-2836	614	64	efforts	effort	NOUN
taxlaw-2836	614	65	as	as	SCONJ
taxlaw-2836	614	66	discussed	discuss	VERB
taxlaw-2836	614	67	above	above	ADV
taxlaw-2836	614	68	.	.	PUNCT
taxlaw-2836	615	1	currently	currently	ADV
taxlaw-2836	615	2	,	,	PUNCT
taxlaw-2836	615	3	the	the	DET
taxlaw-2836	615	4	irs	irs	PROPN
taxlaw-2836	615	5	is	be	AUX
taxlaw-2836	615	6	limited	limit	VERB
taxlaw-2836	615	7	in	in	ADP
taxlaw-2836	615	8	its	its	PRON
taxlaw-2836	615	9	use	use	NOUN
taxlaw-2836	615	10	of	of	ADP
taxlaw-2836	615	11	information	information	NOUN
taxlaw-2836	615	12	from	from	ADP
taxlaw-2836	615	13	electronically	electronically	ADV
taxlaw-2836	615	14	filed	file	VERB
taxlaw-2836	615	15	returns	return	NOUN
taxlaw-2836	615	16	because	because	SCONJ
taxlaw-2836	615	17	it	it	PRON
taxlaw-2836	615	18	can	can	AUX
taxlaw-2836	615	19	only	only	ADV
taxlaw-2836	615	20	incorporate	incorporate	VERB
taxlaw-2836	615	21	in	in	ADP
taxlaw-2836	615	22	computer	computer	NOUN
taxlaw-2836	615	23	analyses	analyse	VERB
taxlaw-2836	615	24	information	information	NOUN
taxlaw-2836	615	25	that	that	SCONJ
taxlaw-2836	615	26	it	it	PRON
taxlaw-2836	615	27	also	also	ADV
taxlaw-2836	615	28	enters	enter	VERB
taxlaw-2836	615	29	from	from	ADP
taxlaw-2836	615	30	non	non	ADJ
taxlaw-2836	615	31	-	-	ADJ
taxlaw-2836	615	32	electronically	electronically	ADV
taxlaw-2836	615	33	filed	file	VERB
taxlaw-2836	615	34	returns	return	NOUN
taxlaw-2836	615	35	(	(	PUNCT
taxlaw-2836	615	36	in	in	ADP
taxlaw-2836	615	37	order	order	NOUN
taxlaw-2836	615	38	to	to	PART
taxlaw-2836	615	39	not	not	PART
taxlaw-2836	615	40	disadvantage	disadvantage	VERB
taxlaw-2836	615	41	organizations	organization	NOUN
taxlaw-2836	615	42	that	that	PRON
taxlaw-2836	615	43	electronically	electronically	ADV
taxlaw-2836	615	44	file).216	file).216	ADV
taxlaw-2836	615	45	if	if	SCONJ
taxlaw-2836	615	46	congress	congress	PROPN
taxlaw-2836	615	47	required	require	VERB
taxlaw-2836	615	48	all	all	DET
taxlaw-2836	615	49	exempt	exempt	ADJ
taxlaw-2836	615	50	organizations	organization	NOUN
taxlaw-2836	615	51	to	to	PART
taxlaw-2836	615	52	file	file	VERB
taxlaw-2836	615	53	their	their	PRON
taxlaw-2836	615	54	annual	annual	ADJ
taxlaw-2836	615	55	returns	return	NOUN
taxlaw-2836	615	56	electronically	electronically	ADV
taxlaw-2836	615	57	,	,	PUNCT
taxlaw-2836	615	58	the	the	DET
taxlaw-2836	615	59	irs	irs	PROPN
taxlaw-2836	615	60	could	could	AUX
taxlaw-2836	615	61	instead	instead	ADV
taxlaw-2836	615	62	analyze	analyze	VERB
taxlaw-2836	615	63	all	all	PRON
taxlaw-2836	615	64	of	of	ADP
taxlaw-2836	615	65	the	the	DET
taxlaw-2836	615	66	submitted	submit	VERB
taxlaw-2836	615	67	information	information	NOUN
taxlaw-2836	615	68	.	.	PUNCT
taxlaw-2836	616	1	a	a	DET
taxlaw-2836	616	2	survey	survey	NOUN
taxlaw-2836	616	3	by	by	ADP
taxlaw-2836	616	4	the	the	DET
taxlaw-2836	616	5	act	act	NOUN
taxlaw-2836	616	6	found	find	VERB
taxlaw-2836	616	7	that	that	SCONJ
taxlaw-2836	616	8	few	few	ADJ
taxlaw-2836	616	9	exempt	exempt	ADJ
taxlaw-2836	616	10	organizations	organization	NOUN
taxlaw-2836	616	11	believe	believe	VERB
taxlaw-2836	616	12	e	e	NOUN
taxlaw-2836	616	13	-	-	NOUN
taxlaw-2836	616	14	filing	filing	NOUN
taxlaw-2836	616	15	would	would	AUX
taxlaw-2836	616	16	be	be	AUX
taxlaw-2836	616	17	burdensome	burdensome	ADJ
taxlaw-2836	616	18	,	,	PUNCT
taxlaw-2836	616	19	so	so	CCONJ
taxlaw-2836	616	20	the	the	DET
taxlaw-2836	616	21	only	only	ADJ
taxlaw-2836	616	22	significant	significant	ADJ
taxlaw-2836	616	23	downside	downside	NOUN
taxlaw-2836	616	24	to	to	AUX
taxlaw-2836	616	25	increased	increase	VERB
taxlaw-2836	616	26	mandatory	mandatory	ADJ
taxlaw-2836	616	27	e	e	NOUN
taxlaw-2836	616	28	-	-	NOUN
taxlaw-2836	616	29	filing	filing	NOUN
taxlaw-2836	616	30	would	would	AUX
taxlaw-2836	616	31	be	be	AUX
taxlaw-2836	616	32	the	the	DET
taxlaw-2836	616	33	need	need	NOUN
taxlaw-2836	616	34	for	for	ADP
taxlaw-2836	616	35	an	an	DET
taxlaw-2836	616	36	initial	initial	ADJ
taxlaw-2836	616	37	investment	investment	NOUN
taxlaw-2836	616	38	by	by	ADP
taxlaw-2836	616	39	the	the	DET
taxlaw-2836	616	40	irs.217	irs.217	NOUN
taxlaw-2836	616	41	as	as	ADP
taxlaw-2836	616	42	with	with	ADP
taxlaw-2836	616	43	the	the	DET
taxlaw-2836	616	44	other	other	ADJ
taxlaw-2836	616	45	methods	method	NOUN
taxlaw-2836	616	46	discussed	discuss	VERB
taxlaw-2836	616	47	above	above	ADV
taxlaw-2836	616	48	,	,	PUNCT
taxlaw-2836	616	49	however	however	ADV
taxlaw-2836	616	50	,	,	PUNCT
taxlaw-2836	616	51	the	the	DET
taxlaw-2836	616	52	irs	irs	PROPN
taxlaw-2836	616	53	would	would	AUX
taxlaw-2836	616	54	still	still	ADV
taxlaw-2836	616	55	need	need	VERB
taxlaw-2836	616	56	to	to	PART
taxlaw-2836	616	57	evaluate	evaluate	VERB
taxlaw-2836	616	58	the	the	DET
taxlaw-2836	616	59	results	result	NOUN
taxlaw-2836	616	60	of	of	ADP
taxlaw-2836	616	61	electronic	electronic	ADJ
taxlaw-2836	616	62	filing	filing	NOUN
taxlaw-2836	616	63	to	to	PART
taxlaw-2836	616	64	determine	determine	VERB
taxlaw-2836	616	65	if	if	SCONJ
taxlaw-2836	616	66	in	in	ADP
taxlaw-2836	616	67	fact	fact	NOUN
taxlaw-2836	616	68	it	it	PRON
taxlaw-2836	616	69	leads	lead	VERB
taxlaw-2836	616	70	to	to	ADP
taxlaw-2836	616	71	the	the	DET
taxlaw-2836	616	72	expected	expect	VERB
taxlaw-2836	616	73	compliance	compliance	NOUN
taxlaw-2836	616	74	benefits	benefit	NOUN
taxlaw-2836	616	75	.	.	PUNCT
taxlaw-2836	617	1	*	*	PUNCT
taxlaw-2836	618	1	*	*	PUNCT
taxlaw-2836	618	2	*	*	PUNCT
taxlaw-2836	618	3	the	the	DET
taxlaw-2836	618	4	above	above	ADJ
taxlaw-2836	618	5	discussion	discussion	NOUN
taxlaw-2836	618	6	demonstrates	demonstrate	VERB
taxlaw-2836	618	7	that	that	SCONJ
taxlaw-2836	618	8	there	there	PRON
taxlaw-2836	618	9	are	be	VERB
taxlaw-2836	618	10	a	a	DET
taxlaw-2836	618	11	number	number	NOUN
taxlaw-2836	618	12	of	of	ADP
taxlaw-2836	618	13	ways	way	NOUN
taxlaw-2836	618	14	to	to	PART
taxlaw-2836	618	15	improve	improve	VERB
taxlaw-2836	618	16	compliance	compliance	NOUN
taxlaw-2836	618	17	by	by	ADP
taxlaw-2836	618	18	exempt	exempt	ADJ
taxlaw-2836	618	19	organizations	organization	NOUN
taxlaw-2836	618	20	with	with	ADP
taxlaw-2836	618	21	the	the	DET
taxlaw-2836	618	22	applicable	applicable	ADJ
taxlaw-2836	618	23	federal	federal	ADJ
taxlaw-2836	618	24	tax	tax	NOUN
taxlaw-2836	618	25	laws	law	NOUN
taxlaw-2836	618	26	through	through	ADP
taxlaw-2836	618	27	more	more	ADV
taxlaw-2836	618	28	efficient	efficient	ADJ
taxlaw-2836	618	29	oversight	oversight	NOUN
taxlaw-2836	618	30	by	by	ADP
taxlaw-2836	618	31	the	the	DET
taxlaw-2836	618	32	irs	irs	PROPN
taxlaw-2836	618	33	.	.	PUNCT
taxlaw-2836	619	1	in	in	ADP
taxlaw-2836	619	2	addition	addition	NOUN
taxlaw-2836	619	3	,	,	PUNCT
taxlaw-2836	619	4	enacting	enact	VERB
taxlaw-2836	619	5	these	these	DET
taxlaw-2836	619	6	various	various	ADJ
taxlaw-2836	619	7	methods	method	NOUN
taxlaw-2836	619	8	in	in	ADP
taxlaw-2836	619	9	tandem	tandem	NOUN
taxlaw-2836	619	10	could	could	AUX
taxlaw-2836	619	11	create	create	VERB
taxlaw-2836	619	12	helpful	helpful	ADJ
taxlaw-2836	619	13	synergies	synergy	NOUN
taxlaw-2836	619	14	.	.	PUNCT
taxlaw-2836	620	1	for	for	ADP
taxlaw-2836	620	2	example	example	NOUN
taxlaw-2836	620	3	,	,	PUNCT
taxlaw-2836	620	4	e	e	X
taxlaw-2836	620	5	-	-	NOUN
taxlaw-2836	620	6	filing	filing	NOUN
taxlaw-2836	620	7	could	could	AUX
taxlaw-2836	620	8	both	both	PRON
taxlaw-2836	620	9	make	make	VERB
taxlaw-2836	620	10	disclosure	disclosure	NOUN
taxlaw-2836	620	11	easier	easy	ADJ
taxlaw-2836	620	12	and	and	CCONJ
taxlaw-2836	620	13	enhance	enhance	VERB
taxlaw-2836	620	14	the	the	DET
taxlaw-2836	620	15	ability	ability	NOUN
taxlaw-2836	620	16	of	of	ADP
taxlaw-2836	620	17	the	the	DET
taxlaw-2836	620	18	irs	irs	PROPN
taxlaw-2836	620	19	to	to	PART
taxlaw-2836	620	20	target	target	VERB
taxlaw-2836	620	21	examinations	examination	NOUN
taxlaw-2836	620	22	.	.	PUNCT
taxlaw-2836	621	1	none	none	NOUN
taxlaw-2836	621	2	of	of	ADP
taxlaw-2836	621	3	these	these	DET
taxlaw-2836	621	4	methods	method	NOUN
taxlaw-2836	621	5	is	be	AUX
taxlaw-2836	621	6	without	without	ADP
taxlaw-2836	621	7	its	its	PRON
taxlaw-2836	621	8	disadvantages	disadvantage	NOUN
taxlaw-2836	621	9	;	;	PUNCT
taxlaw-2836	621	10	however	however	ADV
taxlaw-2836	621	11	,	,	PUNCT
taxlaw-2836	621	12	there	there	PRON
taxlaw-2836	621	13	may	may	AUX
taxlaw-2836	621	14	be	be	AUX
taxlaw-2836	621	15	ways	way	NOUN
taxlaw-2836	621	16	to	to	PART
taxlaw-2836	621	17	offset	offset	VERB
taxlaw-2836	621	18	or	or	CCONJ
taxlaw-2836	621	19	even	even	ADV
taxlaw-2836	621	20	eliminate	eliminate	VERB
taxlaw-2836	621	21	them	they	PRON
taxlaw-2836	621	22	,	,	PUNCT
taxlaw-2836	621	23	such	such	ADJ
taxlaw-2836	621	24	as	as	ADP
taxlaw-2836	621	25	by	by	ADP
taxlaw-2836	621	26	prioritizing	prioritize	VERB
taxlaw-2836	621	27	organizations	organization	NOUN
taxlaw-2836	621	28	that	that	PRON
taxlaw-2836	621	29	take	take	VERB
taxlaw-2836	621	30	advantage	advantage	NOUN
taxlaw-2836	621	31	of	of	ADP
taxlaw-2836	621	32	the	the	DET
taxlaw-2836	621	33	streamlined	streamlined	ADJ
taxlaw-2836	621	34	application	application	NOUN
taxlaw-2836	621	35	process	process	NOUN
taxlaw-2836	621	36	for	for	ADP
taxlaw-2836	621	37	examination	examination	NOUN
taxlaw-2836	621	38	several	several	ADJ
taxlaw-2836	621	39	years	year	NOUN
taxlaw-2836	621	40	after	after	ADP
taxlaw-2836	621	41	irs	irs	PROPN
taxlaw-2836	621	42	recognition	recognition	NOUN
taxlaw-2836	621	43	of	of	ADP
taxlaw-2836	621	44	exemption	exemption	NOUN
taxlaw-2836	621	45	.	.	PUNCT
taxlaw-2836	622	1	at	at	ADP
taxlaw-2836	622	2	the	the	DET
taxlaw-2836	622	3	same	same	ADJ
taxlaw-2836	622	4	time	time	NOUN
taxlaw-2836	622	5	,	,	PUNCT
taxlaw-2836	622	6	there	there	PRON
taxlaw-2836	622	7	is	be	VERB
taxlaw-2836	622	8	no	no	DET
taxlaw-2836	622	9	obvious	obvious	ADJ
taxlaw-2836	622	10	solution	solution	NOUN
taxlaw-2836	622	11	.	.	PUNCT
taxlaw-2836	623	1	even	even	ADV
taxlaw-2836	623	2	if	if	SCONJ
taxlaw-2836	623	3	congress	congress	PROPN
taxlaw-2836	623	4	,	,	PUNCT
taxlaw-2836	623	5	the	the	DET
taxlaw-2836	623	6	treasury	treasury	NOUN
taxlaw-2836	623	7	,	,	PUNCT
taxlaw-2836	623	8	and	and	CCONJ
taxlaw-2836	623	9	the	the	DET
taxlaw-2836	623	10	irs	irs	PROPN
taxlaw-2836	623	11	were	be	AUX
taxlaw-2836	623	12	willing	willing	ADJ
taxlaw-2836	623	13	and	and	CCONJ
taxlaw-2836	623	14	able	able	ADJ
taxlaw-2836	623	15	to	to	PART
taxlaw-2836	623	16	enact	enact	VERB
taxlaw-2836	623	17	,	,	PUNCT
taxlaw-2836	623	18	evaluate	evaluate	VERB
taxlaw-2836	623	19	,	,	PUNCT
taxlaw-2836	623	20	and	and	CCONJ
taxlaw-2836	623	21	recalibrate	recalibrate	VERB
taxlaw-2836	623	22	all	all	PRON
taxlaw-2836	623	23	of	of	ADP
taxlaw-2836	623	24	these	these	DET
taxlaw-2836	623	25	methods	method	NOUN
taxlaw-2836	623	26	,	,	PUNCT
taxlaw-2836	623	27	as	as	SCONJ
taxlaw-2836	623	28	is	be	AUX
taxlaw-2836	623	29	necessary	necessary	ADJ
taxlaw-2836	623	30	,	,	PUNCT
taxlaw-2836	623	31	it	it	PRON
taxlaw-2836	623	32	is	be	AUX
taxlaw-2836	623	33	far	far	ADV
taxlaw-2836	623	34	from	from	ADP
taxlaw-2836	623	35	clear	clear	ADJ
taxlaw-2836	623	36	that	that	SCONJ
taxlaw-2836	623	37	they	they	PRON
taxlaw-2836	623	38	would	would	AUX
taxlaw-2836	623	39	be	be	AUX
taxlaw-2836	623	40	able	able	ADJ
taxlaw-2836	623	41	to	to	PART
taxlaw-2836	623	42	significantly	significantly	ADV
taxlaw-2836	623	43	enhance	enhance	VERB
taxlaw-2836	623	44	compliance	compliance	NOUN
taxlaw-2836	623	45	by	by	ADP
taxlaw-2836	623	46	exempt	exempt	ADJ
taxlaw-2836	623	47	organizations	organization	NOUN
taxlaw-2836	623	48	with	with	ADP
taxlaw-2836	623	49	the	the	DET
taxlaw-2836	623	50	applicable	applicable	ADJ
taxlaw-2836	623	51	federal	federal	ADJ
taxlaw-2836	623	52	tax	tax	NOUN
taxlaw-2836	623	53	laws	law	NOUN
taxlaw-2836	623	54	,	,	PUNCT
taxlaw-2836	623	55	given	give	VERB
taxlaw-2836	623	56	the	the	DET
taxlaw-2836	623	57	current	current	ADJ
taxlaw-2836	623	58	resource	resource	NOUN
taxlaw-2836	623	59	limitations	limitation	NOUN
taxlaw-2836	623	60	faced	face	VERB
taxlaw-2836	623	61	by	by	ADP
taxlaw-2836	623	62	the	the	DET
taxlaw-2836	623	63	irs	irs	PROPN
taxlaw-2836	623	64	and	and	CCONJ
taxlaw-2836	623	65	the	the	DET
taxlaw-2836	623	66	unlikelihood	unlikelihood	NOUN
taxlaw-2836	623	67	of	of	ADP
taxlaw-2836	623	68	significant	significant	ADJ
taxlaw-2836	623	69	changes	change	NOUN
taxlaw-2836	623	70	to	to	ADP
taxlaw-2836	623	71	the	the	DET
taxlaw-2836	623	72	substantive	substantive	ADJ
taxlaw-2836	623	73	legal	legal	ADJ
taxlaw-2836	623	74	standards	standard	NOUN
taxlaw-2836	623	75	for	for	ADP
taxlaw-2836	623	76	exemption	exemption	NOUN
taxlaw-2836	623	77	.	.	PUNCT
taxlaw-2836	624	1	in	in	ADP
taxlaw-2836	624	2	a	a	DET
taxlaw-2836	624	3	climate	climate	NOUN
taxlaw-2836	624	4	of	of	ADP
taxlaw-2836	624	5	pervasive	pervasive	ADJ
taxlaw-2836	624	6	concern	concern	NOUN
taxlaw-2836	624	7	regarding	regard	VERB
taxlaw-2836	624	8	treasury	treasury	PROPN
taxlaw-2836	624	9	2015	2015	NUM
taxlaw-2836	624	10	proposals	proposal	NOUN
taxlaw-2836	624	11	]	]	PUNCT
taxlaw-2836	624	12	;	;	PUNCT
taxlaw-2836	624	13	u.s	u.s	PROPN
taxlaw-2836	624	14	.	.	PROPN
taxlaw-2836	624	15	senate	senate	PROPN
taxlaw-2836	624	16	comm	comm	NOUN
taxlaw-2836	624	17	.	.	PUNCT
taxlaw-2836	625	1	on	on	ADP
taxlaw-2836	625	2	finance	finance	NOUN
taxlaw-2836	625	3	,	,	PUNCT
taxlaw-2836	625	4	the	the	DET
taxlaw-2836	625	5	business	business	NOUN
taxlaw-2836	625	6	income	income	NOUN
taxlaw-2836	625	7	tax	tax	NOUN
taxlaw-2836	625	8	bipartisan	bipartisan	ADJ
taxlaw-2836	625	9	tax	tax	NOUN
taxlaw-2836	625	10	working	working	PROPN
taxlaw-2836	625	11	group	group	NOUN
taxlaw-2836	625	12	rep	rep	PROPN
taxlaw-2836	625	13	.	.	PROPN
taxlaw-2836	625	14	55	55	NUM
taxlaw-2836	625	15	-	-	SYM
taxlaw-2836	625	16	56	56	NUM
taxlaw-2836	625	17	(	(	PUNCT
taxlaw-2836	625	18	2015	2015	NUM
taxlaw-2836	625	19	)	)	PUNCT
taxlaw-2836	625	20	;	;	PUNCT
taxlaw-2836	625	21	panel	panel	NOUN
taxlaw-2836	625	22	final	final	ADJ
taxlaw-2836	625	23	rep	rep	PROPN
taxlaw-2836	625	24	.	.	PROPN
taxlaw-2836	625	25	,	,	PUNCT
taxlaw-2836	625	26	supra	supra	PROPN
taxlaw-2836	625	27	note	note	NOUN
taxlaw-2836	625	28	98	98	NUM
taxlaw-2836	625	29	,	,	PUNCT
taxlaw-2836	625	30	at	at	ADP
taxlaw-2836	625	31	26	26	NUM
taxlaw-2836	625	32	;	;	PUNCT
taxlaw-2836	625	33	gries	grie	NOUN
taxlaw-2836	625	34	et	et	PROPN
taxlaw-2836	625	35	al	al	PROPN
taxlaw-2836	625	36	.	.	PROPN
taxlaw-2836	625	37	,	,	PUNCT
taxlaw-2836	625	38	supra	supra	PROPN
taxlaw-2836	625	39	note	note	NOUN
taxlaw-2836	625	40	48	48	NUM
taxlaw-2836	625	41	,	,	PUNCT
taxlaw-2836	625	42	at	at	ADP
taxlaw-2836	625	43	41	41	NUM
taxlaw-2836	625	44	;	;	PUNCT
taxlaw-2836	625	45	virginia	virginia	PROPN
taxlaw-2836	625	46	c.	c.	PROPN
taxlaw-2836	625	47	gross	gross	PROPN
taxlaw-2836	625	48	et	et	PROPN
taxlaw-2836	625	49	al	al	PROPN
taxlaw-2836	625	50	.	.	PROPN
taxlaw-2836	625	51	,	,	PUNCT
taxlaw-2836	625	52	exempt	exempt	ADJ
taxlaw-2836	625	53	organizations	organization	NOUN
taxlaw-2836	625	54	:	:	PUNCT
taxlaw-2836	625	55	the	the	DET
taxlaw-2836	625	56	redesigned	redesign	VERB
taxlaw-2836	625	57	form	form	NOUN
taxlaw-2836	625	58	990	990	NUM
taxlaw-2836	625	59	:	:	PUNCT
taxlaw-2836	625	60	recommendations	recommendation	NOUN
taxlaw-2836	625	61	for	for	ADP
taxlaw-2836	625	62	improving	improve	VERB
taxlaw-2836	625	63	its	its	PRON
taxlaw-2836	625	64	effectiveness	effectiveness	NOUN
taxlaw-2836	625	65	as	as	ADP
taxlaw-2836	625	66	a	a	DET
taxlaw-2836	625	67	reporting	reporting	NOUN
taxlaw-2836	625	68	tool	tool	NOUN
taxlaw-2836	625	69	and	and	CCONJ
taxlaw-2836	625	70	source	source	NOUN
taxlaw-2836	625	71	of	of	ADP
taxlaw-2836	625	72	data	datum	NOUN
taxlaw-2836	625	73	for	for	ADP
taxlaw-2836	625	74	the	the	DET
taxlaw-2836	625	75	exempt	exempt	ADJ
taxlaw-2836	625	76	organization	organization	NOUN
taxlaw-2836	625	77	community	community	NOUN
taxlaw-2836	625	78	,	,	PUNCT
taxlaw-2836	625	79	in	in	ADP
taxlaw-2836	625	80	advisory	advisory	ADJ
taxlaw-2836	625	81	committee	committee	NOUN
taxlaw-2836	625	82	on	on	ADP
taxlaw-2836	625	83	tax	tax	NOUN
taxlaw-2836	625	84	exempt	exempt	ADJ
taxlaw-2836	625	85	and	and	CCONJ
taxlaw-2836	625	86	gov’t	gov’t	NUM
taxlaw-2836	625	87	entities	entity	NOUN
taxlaw-2836	625	88	,	,	PUNCT
taxlaw-2836	625	89	2015	2015	NUM
taxlaw-2836	625	90	report	report	NOUN
taxlaw-2836	625	91	of	of	ADP
taxlaw-2836	625	92	recommendations	recommendation	NOUN
taxlaw-2836	625	93	85	85	NUM
taxlaw-2836	625	94	,	,	PUNCT
taxlaw-2836	625	95	141	141	NUM
taxlaw-2836	625	96	-	-	SYM
taxlaw-2836	625	97	43	43	NUM
taxlaw-2836	625	98	.	.	NOUN
taxlaw-2836	625	99	213	213	NUM
taxlaw-2836	625	100	see	see	VERB
taxlaw-2836	625	101	treasury	treasury	NOUN
taxlaw-2836	625	102	2015	2015	NUM
taxlaw-2836	625	103	proposals	proposal	NOUN
taxlaw-2836	625	104	,	,	PUNCT
taxlaw-2836	625	105	supra	supra	PROPN
taxlaw-2836	625	106	note	note	NOUN
taxlaw-2836	625	107	212	212	NUM
taxlaw-2836	625	108	,	,	PUNCT
taxlaw-2836	625	109	at	at	ADP
taxlaw-2836	625	110	231	231	NUM
taxlaw-2836	625	111	;	;	PUNCT
taxlaw-2836	625	112	irs	irs	PROPN
taxlaw-2836	625	113	,	,	PUNCT
taxlaw-2836	625	114	instructions	instruction	NOUN
taxlaw-2836	625	115	for	for	ADP
taxlaw-2836	625	116	form	form	NOUN
taxlaw-2836	625	117	1023	1023	NUM
taxlaw-2836	625	118	-	-	SYM
taxlaw-2836	625	119	ez	ez	NOUN
taxlaw-2836	625	120	,	,	PUNCT
taxlaw-2836	625	121	at	at	ADP
taxlaw-2836	625	122	2	2	NUM
taxlaw-2836	625	123	,	,	PUNCT
taxlaw-2836	625	124	http://www.irs.gov/pub/irs-pdf/i1023ez.pdf	http://www.irs.gov/pub/irs-pdf/i1023ez.pdf	NOUN
taxlaw-2836	626	1	[	[	X
taxlaw-2836	626	2	http://perma.cc/8s4y-hvhc	http://perma.cc/8s4y-hvhc	X
taxlaw-2836	626	3	]	]	PUNCT
taxlaw-2836	626	4	.	.	PUNCT
taxlaw-2836	627	1	214	214	NUM
taxlaw-2836	627	2	see	see	VERB
taxlaw-2836	627	3	gao	gao	PROPN
taxlaw-2836	627	4	2014	2014	NUM
taxlaw-2836	627	5	eo	eo	PROPN
taxlaw-2836	627	6	rep	rep	PROPN
taxlaw-2836	627	7	.	.	PROPN
taxlaw-2836	627	8	,	,	PUNCT
taxlaw-2836	627	9	supra	supra	PROPN
taxlaw-2836	627	10	note	note	PROPN
taxlaw-2836	627	11	21	21	NUM
taxlaw-2836	627	12	,	,	PUNCT
taxlaw-2836	627	13	at	at	ADP
taxlaw-2836	627	14	35	35	NUM
taxlaw-2836	627	15	-	-	SYM
taxlaw-2836	627	16	36	36	NUM
taxlaw-2836	627	17	;	;	PUNCT
taxlaw-2836	627	18	u.s	u.s	PROPN
taxlaw-2836	627	19	.	.	PROPN
taxlaw-2836	627	20	dep’t	dep’t	NOUN
taxlaw-2836	627	21	of	of	ADP
taxlaw-2836	627	22	the	the	DET
taxlaw-2836	627	23	treasury	treasury	NOUN
taxlaw-2836	627	24	,	,	PUNCT
taxlaw-2836	627	25	general	general	ADJ
taxlaw-2836	627	26	explanations	explanation	NOUN
taxlaw-2836	627	27	of	of	ADP
taxlaw-2836	627	28	the	the	DET
taxlaw-2836	627	29	administration	administration	NOUN
taxlaw-2836	627	30	’s	’s	PART
taxlaw-2836	627	31	fiscal	fiscal	ADJ
taxlaw-2836	627	32	year	year	NOUN
taxlaw-2836	627	33	2016	2016	NUM
taxlaw-2836	627	34	revenue	revenue	NOUN
taxlaw-2836	627	35	proposals	proposal	NOUN
taxlaw-2836	627	36	248	248	NUM
taxlaw-2836	627	37	(	(	PUNCT
taxlaw-2836	627	38	2015	2015	NUM
taxlaw-2836	627	39	)	)	PUNCT
taxlaw-2836	627	40	;	;	PUNCT
taxlaw-2836	627	41	gries	grie	NOUN
taxlaw-2836	627	42	et	et	PROPN
taxlaw-2836	628	1	al	al	PROPN
taxlaw-2836	628	2	.	.	PROPN
taxlaw-2836	628	3	,	,	PUNCT
taxlaw-2836	628	4	supra	supra	PROPN
taxlaw-2836	628	5	note	note	NOUN
taxlaw-2836	628	6	48	48	NUM
taxlaw-2836	628	7	,	,	PUNCT
taxlaw-2836	628	8	at	at	ADP
taxlaw-2836	628	9	21	21	NUM
taxlaw-2836	628	10	-	-	SYM
taxlaw-2836	628	11	22	22	NUM
taxlaw-2836	628	12	;	;	PUNCT
taxlaw-2836	628	13	gross	gross	ADJ
taxlaw-2836	628	14	et	et	PROPN
taxlaw-2836	628	15	al	al	PROPN
taxlaw-2836	628	16	.	.	PROPN
taxlaw-2836	628	17	,	,	PUNCT
taxlaw-2836	628	18	supra	supra	PROPN
taxlaw-2836	628	19	note	note	PROPN
taxlaw-2836	628	20	212	212	NUM
taxlaw-2836	628	21	,	,	PUNCT
taxlaw-2836	628	22	at	at	ADP
taxlaw-2836	628	23	104	104	NUM
taxlaw-2836	628	24	-	-	SYM
taxlaw-2836	628	25	05	05	NUM
taxlaw-2836	628	26	.	.	PUNCT
taxlaw-2836	628	27	215	215	NUM
taxlaw-2836	628	28	see	see	VERB
taxlaw-2836	628	29	gries	grie	NOUN
taxlaw-2836	628	30	et	et	PROPN
taxlaw-2836	628	31	al	al	PROPN
taxlaw-2836	628	32	.	.	PROPN
taxlaw-2836	628	33	,	,	PUNCT
taxlaw-2836	628	34	supra	supra	PROPN
taxlaw-2836	628	35	note	note	NOUN
taxlaw-2836	628	36	48	48	NUM
taxlaw-2836	628	37	,	,	PUNCT
taxlaw-2836	628	38	at	at	ADP
taxlaw-2836	628	39	20	20	NUM
taxlaw-2836	628	40	-	-	SYM
taxlaw-2836	628	41	21	21	NUM
taxlaw-2836	628	42	;	;	PUNCT
taxlaw-2836	628	43	gross	gross	ADJ
taxlaw-2836	628	44	et	et	PROPN
taxlaw-2836	628	45	al	al	PROPN
taxlaw-2836	628	46	.	.	PROPN
taxlaw-2836	628	47	,	,	PUNCT
taxlaw-2836	628	48	supra	supra	PROPN
taxlaw-2836	628	49	note	note	PROPN
taxlaw-2836	628	50	212	212	NUM
taxlaw-2836	628	51	,	,	PUNCT
taxlaw-2836	628	52	at	at	ADP
taxlaw-2836	628	53	107	107	NUM
taxlaw-2836	628	54	.	.	PUNCT
taxlaw-2836	629	1	216	216	NUM
taxlaw-2836	629	2	see	see	VERB
taxlaw-2836	629	3	gross	gross	ADJ
taxlaw-2836	629	4	et	et	PROPN
taxlaw-2836	629	5	al	al	PROPN
taxlaw-2836	629	6	.	.	PROPN
taxlaw-2836	629	7	,	,	PUNCT
taxlaw-2836	629	8	supra	supra	PROPN
taxlaw-2836	629	9	note	note	PROPN
taxlaw-2836	629	10	212	212	NUM
taxlaw-2836	629	11	,	,	PUNCT
taxlaw-2836	629	12	at	at	ADP
taxlaw-2836	629	13	105	105	NUM
taxlaw-2836	629	14	.	.	PUNCT
taxlaw-2836	629	15	217	217	NUM
taxlaw-2836	629	16	see	see	VERB
taxlaw-2836	629	17	i	i	PRON
taxlaw-2836	629	18	d.	d.	PROPN
taxlaw-2836	629	19	at	at	ADP
taxlaw-2836	629	20	118	118	NUM
taxlaw-2836	629	21	.	.	PUNCT
taxlaw-2836	630	1	the	the	DET
taxlaw-2836	630	2	initial	initial	ADJ
taxlaw-2836	630	3	investment	investment	NOUN
taxlaw-2836	630	4	by	by	ADP
taxlaw-2836	630	5	the	the	DET
taxlaw-2836	630	6	irs	irs	PROPN
taxlaw-2836	630	7	may	may	AUX
taxlaw-2836	630	8	be	be	AUX
taxlaw-2836	630	9	difficult	difficult	ADJ
taxlaw-2836	630	10	to	to	PART
taxlaw-2836	630	11	obtain	obtain	VERB
taxlaw-2836	630	12	,	,	PUNCT
taxlaw-2836	630	13	however	however	ADV
taxlaw-2836	630	14	,	,	PUNCT
taxlaw-2836	630	15	if	if	SCONJ
taxlaw-2836	630	16	the	the	DET
taxlaw-2836	630	17	apparent	apparent	ADJ
taxlaw-2836	630	18	failure	failure	NOUN
taxlaw-2836	630	19	of	of	ADP
taxlaw-2836	630	20	the	the	DET
taxlaw-2836	630	21	form	form	NOUN
taxlaw-2836	630	22	1023	1023	NUM
taxlaw-2836	630	23	cyber	cyber	NOUN
taxlaw-2836	630	24	assistant	assistant	NOUN
taxlaw-2836	630	25	program	program	NOUN
taxlaw-2836	630	26	is	be	AUX
taxlaw-2836	630	27	any	any	DET
taxlaw-2836	630	28	indication	indication	NOUN
taxlaw-2836	630	29	.	.	PUNCT
taxlaw-2836	631	1	see	see	VERB
taxlaw-2836	632	1	1	1	NUM
taxlaw-2836	632	2	nta	nta	PROPN
taxlaw-2836	632	3	2011	2011	NUM
taxlaw-2836	632	4	ann	ann	PROPN
taxlaw-2836	632	5	.	.	PROPN
taxlaw-2836	632	6	rep	rep	PROPN
taxlaw-2836	632	7	.	.	PROPN
taxlaw-2836	632	8	,	,	PUNCT
taxlaw-2836	632	9	supra	supra	PROPN
taxlaw-2836	632	10	note	note	PROPN
taxlaw-2836	632	11	161	161	NUM
taxlaw-2836	632	12	,	,	PUNCT
taxlaw-2836	632	13	at	at	ADP
taxlaw-2836	632	14	441	441	NUM
taxlaw-2836	632	15	&	&	CCONJ
taxlaw-2836	632	16	n.23	n.23	NOUN
taxlaw-2836	632	17	.	.	NOUN
taxlaw-2836	632	18	2016	2016	NUM
taxlaw-2836	632	19	]	]	PUNCT
taxlaw-2836	632	20	“	"	PUNCT
taxlaw-2836	632	21	the	the	DET
taxlaw-2836	632	22	better	well	ADJ
taxlaw-2836	632	23	part	part	NOUN
taxlaw-2836	632	24	of	of	ADP
taxlaw-2836	632	25	valour	valour	NOUN
taxlaw-2836	632	26	is	be	AUX
taxlaw-2836	632	27	discretion	discretion	NOUN
taxlaw-2836	632	28	”	"	PUNCT
taxlaw-2836	632	29	113	113	NUM
taxlaw-2836	632	30	possible	possible	ADJ
taxlaw-2836	632	31	bias	bias	NOUN
taxlaw-2836	632	32	in	in	ADP
taxlaw-2836	632	33	the	the	DET
taxlaw-2836	632	34	irs	irs	PROPN
taxlaw-2836	632	35	oversight	oversight	NOUN
taxlaw-2836	632	36	of	of	ADP
taxlaw-2836	632	37	exempt	exempt	ADJ
taxlaw-2836	632	38	organizations	organization	NOUN
taxlaw-2836	632	39	,	,	PUNCT
taxlaw-2836	632	40	more	more	ADV
taxlaw-2836	632	41	radical	radical	ADJ
taxlaw-2836	632	42	change	change	NOUN
taxlaw-2836	632	43	is	be	AUX
taxlaw-2836	632	44	ripe	ripe	ADJ
taxlaw-2836	632	45	for	for	ADP
taxlaw-2836	632	46	consideration	consideration	NOUN
taxlaw-2836	632	47	—	—	PUNCT
taxlaw-2836	632	48	moving	move	VERB
taxlaw-2836	632	49	the	the	DET
taxlaw-2836	632	50	oversight	oversight	NOUN
taxlaw-2836	632	51	function	function	VERB
taxlaw-2836	632	52	out	out	ADP
taxlaw-2836	632	53	of	of	ADP
taxlaw-2836	632	54	the	the	DET
taxlaw-2836	632	55	irs	irs	PROPN
taxlaw-2836	632	56	completely	completely	ADV
taxlaw-2836	632	57	.	.	PUNCT
taxlaw-2836	633	1	iv	iv	X
taxlaw-2836	633	2	.	.	PUNCT
taxlaw-2836	634	1	rethinking	rethink	VERB
taxlaw-2836	634	2	the	the	DET
taxlaw-2836	634	3	locus	locus	NOUN
taxlaw-2836	634	4	of	of	ADP
taxlaw-2836	634	5	oversight	oversight	NOUN
taxlaw-2836	634	6	it	it	PRON
taxlaw-2836	634	7	is	be	AUX
taxlaw-2836	634	8	an	an	DET
taxlaw-2836	634	9	unavoidable	unavoidable	ADJ
taxlaw-2836	634	10	reality	reality	NOUN
taxlaw-2836	634	11	that	that	SCONJ
taxlaw-2836	634	12	the	the	DET
taxlaw-2836	634	13	irs	irs	PROPN
taxlaw-2836	634	14	is	be	AUX
taxlaw-2836	634	15	hobbled	hobble	VERB
taxlaw-2836	634	16	both	both	PRON
taxlaw-2836	634	17	by	by	ADP
taxlaw-2836	634	18	the	the	DET
taxlaw-2836	634	19	awkwardness	awkwardness	NOUN
taxlaw-2836	634	20	of	of	ADP
taxlaw-2836	634	21	adapting	adapt	VERB
taxlaw-2836	634	22	its	its	PRON
taxlaw-2836	634	23	revenue	revenue	NOUN
taxlaw-2836	634	24	-	-	PUNCT
taxlaw-2836	634	25	collection	collection	NOUN
taxlaw-2836	634	26	culture	culture	NOUN
taxlaw-2836	634	27	and	and	CCONJ
taxlaw-2836	634	28	practices	practice	NOUN
taxlaw-2836	634	29	to	to	ADP
taxlaw-2836	634	30	the	the	DET
taxlaw-2836	634	31	regulation	regulation	NOUN
taxlaw-2836	634	32	of	of	ADP
taxlaw-2836	634	33	exempt	exempt	ADJ
taxlaw-2836	634	34	organizations	organization	NOUN
taxlaw-2836	634	35	and	and	CCONJ
taxlaw-2836	634	36	by	by	ADP
taxlaw-2836	634	37	congressional	congressional	ADJ
taxlaw-2836	634	38	hostility	hostility	NOUN
taxlaw-2836	634	39	toward	toward	ADP
taxlaw-2836	634	40	increasing	increase	VERB
taxlaw-2836	634	41	the	the	DET
taxlaw-2836	634	42	agency	agency	NOUN
taxlaw-2836	634	43	’s	’s	PART
taxlaw-2836	634	44	funding.218	funding.218	NOUN
taxlaw-2836	634	45	as	as	SCONJ
taxlaw-2836	634	46	these	these	DET
taxlaw-2836	634	47	cultural	cultural	ADJ
taxlaw-2836	634	48	and	and	CCONJ
taxlaw-2836	634	49	resource	resource	NOUN
taxlaw-2836	634	50	concerns	concern	NOUN
taxlaw-2836	634	51	are	be	AUX
taxlaw-2836	634	52	far	far	ADV
taxlaw-2836	634	53	from	from	ADP
taxlaw-2836	634	54	new	new	ADJ
taxlaw-2836	634	55	,	,	PUNCT
taxlaw-2836	634	56	commentators	commentator	NOUN
taxlaw-2836	634	57	have	have	AUX
taxlaw-2836	634	58	proposed	propose	VERB
taxlaw-2836	634	59	numerous	numerous	ADJ
taxlaw-2836	634	60	alternatives	alternative	NOUN
taxlaw-2836	634	61	to	to	ADP
taxlaw-2836	634	62	the	the	DET
taxlaw-2836	634	63	irs	irs	PROPN
taxlaw-2836	634	64	for	for	ADP
taxlaw-2836	634	65	housing	house	VERB
taxlaw-2836	634	66	the	the	DET
taxlaw-2836	634	67	oversight	oversight	NOUN
taxlaw-2836	634	68	role.219	role.219	NOUN
taxlaw-2836	634	69	since	since	SCONJ
taxlaw-2836	634	70	at	at	ADP
taxlaw-2836	634	71	least	least	ADJ
taxlaw-2836	634	72	the	the	DET
taxlaw-2836	634	73	1970s	1970	NOUN
taxlaw-2836	634	74	,	,	PUNCT
taxlaw-2836	634	75	none	none	NOUN
taxlaw-2836	634	76	of	of	ADP
taxlaw-2836	634	77	these	these	DET
taxlaw-2836	634	78	proposals	proposal	NOUN
taxlaw-2836	634	79	has	have	AUX
taxlaw-2836	634	80	attracted	attract	VERB
taxlaw-2836	634	81	much	much	ADJ
taxlaw-2836	634	82	attention	attention	NOUN
taxlaw-2836	634	83	,	,	PUNCT
taxlaw-2836	634	84	acceptance	acceptance	NOUN
taxlaw-2836	634	85	or	or	CCONJ
taxlaw-2836	634	86	implementation	implementation	NOUN
taxlaw-2836	634	87	.	.	PUNCT
taxlaw-2836	635	1	the	the	DET
taxlaw-2836	635	2	extremity	extremity	NOUN
taxlaw-2836	635	3	of	of	ADP
taxlaw-2836	635	4	current	current	ADJ
taxlaw-2836	635	5	circumstances	circumstance	NOUN
taxlaw-2836	635	6	both	both	PRON
taxlaw-2836	635	7	justifies	justify	VERB
taxlaw-2836	635	8	and	and	CCONJ
taxlaw-2836	635	9	renders	render	VERB
taxlaw-2836	635	10	more	more	ADV
taxlaw-2836	635	11	realistic	realistic	ADJ
taxlaw-2836	635	12	the	the	DET
taxlaw-2836	635	13	pursuit	pursuit	NOUN
taxlaw-2836	635	14	of	of	ADP
taxlaw-2836	635	15	an	an	DET
taxlaw-2836	635	16	alternative	alternative	NOUN
taxlaw-2836	635	17	to	to	ADP
taxlaw-2836	635	18	the	the	DET
taxlaw-2836	635	19	irs	irs	PROPN
taxlaw-2836	635	20	,	,	PUNCT
taxlaw-2836	635	21	however	however	ADV
taxlaw-2836	635	22	.	.	PUNCT
taxlaw-2836	636	1	this	this	DET
taxlaw-2836	636	2	part	part	NOUN
taxlaw-2836	636	3	briefly	briefly	NOUN
taxlaw-2836	636	4	summarizes	summarize	VERB
taxlaw-2836	636	5	the	the	DET
taxlaw-2836	636	6	proposals	proposal	NOUN
taxlaw-2836	636	7	for	for	ADP
taxlaw-2836	636	8	an	an	DET
taxlaw-2836	636	9	alternate	alternate	ADJ
taxlaw-2836	636	10	,	,	PUNCT
taxlaw-2836	636	11	national	national	ADJ
taxlaw-2836	636	12	overseer	overseer	NOUN
taxlaw-2836	636	13	for	for	ADP
taxlaw-2836	636	14	exempt	exempt	ADJ
taxlaw-2836	636	15	organizations	organization	NOUN
taxlaw-2836	636	16	.	.	PUNCT
taxlaw-2836	637	1	a	a	DET
taxlaw-2836	637	2	national	national	ADJ
taxlaw-2836	637	3	body	body	NOUN
taxlaw-2836	637	4	,	,	PUNCT
taxlaw-2836	637	5	as	as	SCONJ
taxlaw-2836	637	6	opposed	oppose	VERB
taxlaw-2836	637	7	to	to	ADP
taxlaw-2836	637	8	state	state	NOUN
taxlaw-2836	637	9	or	or	CCONJ
taxlaw-2836	637	10	local	local	ADJ
taxlaw-2836	637	11	bodies	body	NOUN
taxlaw-2836	637	12	,	,	PUNCT
taxlaw-2836	637	13	is	be	AUX
taxlaw-2836	637	14	key	key	ADJ
taxlaw-2836	637	15	because	because	SCONJ
taxlaw-2836	637	16	the	the	DET
taxlaw-2836	637	17	oversight	oversight	NOUN
taxlaw-2836	637	18	role	role	NOUN
taxlaw-2836	637	19	flows	flow	VERB
taxlaw-2836	637	20	from	from	ADP
taxlaw-2836	637	21	federal	federal	ADJ
taxlaw-2836	637	22	tax	tax	NOUN
taxlaw-2836	637	23	law	law	NOUN
taxlaw-2836	637	24	.	.	PUNCT
taxlaw-2836	638	1	this	this	DET
taxlaw-2836	638	2	part	part	NOUN
taxlaw-2836	638	3	then	then	ADV
taxlaw-2836	638	4	considers	consider	VERB
taxlaw-2836	638	5	the	the	DET
taxlaw-2836	638	6	advantages	advantage	NOUN
taxlaw-2836	638	7	and	and	CCONJ
taxlaw-2836	638	8	disadvantages	disadvantage	NOUN
taxlaw-2836	638	9	that	that	PRON
taxlaw-2836	638	10	would	would	AUX
taxlaw-2836	638	11	likely	likely	ADV
taxlaw-2836	638	12	arise	arise	VERB
taxlaw-2836	638	13	from	from	ADP
taxlaw-2836	638	14	moving	move	VERB
taxlaw-2836	638	15	the	the	DET
taxlaw-2836	638	16	exempt	exempt	ADJ
taxlaw-2836	638	17	organization	organization	NOUN
taxlaw-2836	638	18	function	function	VERB
taxlaw-2836	638	19	out	out	ADP
taxlaw-2836	638	20	of	of	ADP
taxlaw-2836	638	21	the	the	DET
taxlaw-2836	638	22	irs	irs	PROPN
taxlaw-2836	638	23	into	into	ADP
taxlaw-2836	638	24	either	either	CCONJ
taxlaw-2836	638	25	a	a	DET
taxlaw-2836	638	26	new	new	ADJ
taxlaw-2836	638	27	federal	federal	ADJ
taxlaw-2836	638	28	agency	agency	NOUN
taxlaw-2836	638	29	or	or	CCONJ
taxlaw-2836	638	30	a	a	DET
taxlaw-2836	638	31	new	new	ADJ
taxlaw-2836	638	32	private	private	ADJ
taxlaw-2836	638	33	,	,	PUNCT
taxlaw-2836	638	34	self	self	NOUN
taxlaw-2836	638	35	-	-	PUNCT
taxlaw-2836	638	36	regulatory	regulatory	ADJ
taxlaw-2836	638	37	body	body	NOUN
taxlaw-2836	638	38	(	(	PUNCT
taxlaw-2836	638	39	albeit	albeit	SCONJ
taxlaw-2836	638	40	one	one	NUM
taxlaw-2836	638	41	closely	closely	ADV
taxlaw-2836	638	42	overseen	oversee	VERB
taxlaw-2836	638	43	by	by	ADP
taxlaw-2836	638	44	the	the	DET
taxlaw-2836	638	45	federal	federal	ADJ
taxlaw-2836	638	46	government	government	NOUN
taxlaw-2836	638	47	)	)	PUNCT
taxlaw-2836	638	48	.	.	PUNCT
taxlaw-2836	639	1	a.	a.	NOUN
taxlaw-2836	639	2	proposals	proposal	NOUN
taxlaw-2836	639	3	for	for	ADP
taxlaw-2836	639	4	national	national	ADJ
taxlaw-2836	639	5	alternatives	alternative	NOUN
taxlaw-2836	639	6	to	to	ADP
taxlaw-2836	639	7	the	the	DET
taxlaw-2836	639	8	irs	irs	PROPN
taxlaw-2836	639	9	commentators	commentator	NOUN
taxlaw-2836	639	10	have	have	AUX
taxlaw-2836	639	11	developed	develop	VERB
taxlaw-2836	639	12	essentially	essentially	ADV
taxlaw-2836	639	13	three	three	NUM
taxlaw-2836	639	14	national	national	ADJ
taxlaw-2836	639	15	alternatives	alternative	NOUN
taxlaw-2836	639	16	to	to	ADP
taxlaw-2836	639	17	the	the	DET
taxlaw-2836	639	18	irs.220	irs.220	NOUN
taxlaw-2836	639	19	one	one	NUM
taxlaw-2836	639	20	proposal	proposal	NOUN
taxlaw-2836	639	21	is	be	AUX
taxlaw-2836	639	22	the	the	DET
taxlaw-2836	639	23	creation	creation	NOUN
taxlaw-2836	639	24	of	of	ADP
taxlaw-2836	639	25	a	a	DET
taxlaw-2836	639	26	new	new	ADJ
taxlaw-2836	639	27	federal	federal	ADJ
taxlaw-2836	639	28	regulatory	regulatory	ADJ
taxlaw-2836	639	29	agency	agency	NOUN
taxlaw-2836	639	30	.	.	PUNCT
taxlaw-2836	640	1	a	a	DET
taxlaw-2836	640	2	second	second	NOUN
taxlaw-2836	640	3	is	be	AUX
taxlaw-2836	640	4	the	the	DET
taxlaw-2836	640	5	creation	creation	NOUN
taxlaw-2836	640	6	of	of	ADP
taxlaw-2836	640	7	a	a	DET
taxlaw-2836	640	8	federal	federal	ADJ
taxlaw-2836	640	9	advisory	advisory	ADJ
taxlaw-2836	640	10	group	group	NOUN
taxlaw-2836	640	11	.	.	PUNCT
taxlaw-2836	641	1	the	the	DET
taxlaw-2836	641	2	third	third	NOUN
taxlaw-2836	641	3	is	be	AUX
taxlaw-2836	641	4	the	the	DET
taxlaw-2836	641	5	creation	creation	NOUN
taxlaw-2836	641	6	of	of	ADP
taxlaw-2836	641	7	a	a	DET
taxlaw-2836	641	8	national	national	ADJ
taxlaw-2836	641	9	self	self	NOUN
taxlaw-2836	641	10	-	-	PUNCT
taxlaw-2836	641	11	regulatory	regulatory	ADJ
taxlaw-2836	641	12	organization	organization	NOUN
taxlaw-2836	641	13	.	.	PUNCT
taxlaw-2836	642	1	1	1	X
taxlaw-2836	642	2	.	.	X
taxlaw-2836	642	3	new	new	ADJ
taxlaw-2836	642	4	federal	federal	ADJ
taxlaw-2836	642	5	regulatory	regulatory	ADJ
taxlaw-2836	642	6	agency	agency	NOUN
taxlaw-2836	642	7	even	even	ADV
taxlaw-2836	642	8	as	as	SCONJ
taxlaw-2836	642	9	congress	congress	PROPN
taxlaw-2836	642	10	reorganized	reorganize	VERB
taxlaw-2836	642	11	the	the	DET
taxlaw-2836	642	12	irs	irs	PROPN
taxlaw-2836	642	13	in	in	ADP
taxlaw-2836	642	14	the	the	DET
taxlaw-2836	642	15	1970s	1970	NOUN
taxlaw-2836	642	16	to	to	PART
taxlaw-2836	642	17	increase	increase	VERB
taxlaw-2836	642	18	the	the	DET
taxlaw-2836	642	19	prominence	prominence	NOUN
taxlaw-2836	642	20	and	and	CCONJ
taxlaw-2836	642	21	resources	resource	NOUN
taxlaw-2836	642	22	available	available	ADJ
taxlaw-2836	642	23	for	for	ADP
taxlaw-2836	642	24	the	the	DET
taxlaw-2836	642	25	exempt	exempt	ADJ
taxlaw-2836	642	26	organizations	organization	NOUN
taxlaw-2836	642	27	function	function	NOUN
taxlaw-2836	642	28	,	,	PUNCT
taxlaw-2836	642	29	several	several	ADJ
taxlaw-2836	642	30	commentators	commentator	NOUN
taxlaw-2836	642	31	testified	testify	VERB
taxlaw-2836	642	32	before	before	ADP
taxlaw-2836	642	33	congress	congress	PROPN
taxlaw-2836	642	34	in	in	ADP
taxlaw-2836	642	35	support	support	NOUN
taxlaw-2836	642	36	of	of	ADP
taxlaw-2836	642	37	a	a	DET
taxlaw-2836	642	38	bolder	bold	ADJ
taxlaw-2836	642	39	move	move	NOUN
taxlaw-2836	642	40	with	with	ADP
taxlaw-2836	642	41	respect	respect	NOUN
taxlaw-2836	642	42	to	to	ADP
taxlaw-2836	642	43	charitable	charitable	ADJ
taxlaw-2836	642	44	(	(	PUNCT
taxlaw-2836	642	45	i.r.c	i.r.c	NOUN
taxlaw-2836	642	46	.	.	PUNCT
taxlaw-2836	643	1	§	§	PROPN
taxlaw-2836	643	2	501(c)(3	501(c)(3	NOUN
taxlaw-2836	643	3	)	)	PUNCT
taxlaw-2836	643	4	)	)	PUNCT
taxlaw-2836	644	1	organizations	organization	NOUN
taxlaw-2836	644	2	:	:	PUNCT
taxlaw-2836	644	3	creating	create	VERB
taxlaw-2836	644	4	a	a	DET
taxlaw-2836	644	5	new	new	ADJ
taxlaw-2836	644	6	national	national	ADJ
taxlaw-2836	644	7	entity.221	entity.221	NOUN
taxlaw-2836	644	8	as	as	SCONJ
taxlaw-2836	644	9	later	later	ADV
taxlaw-2836	644	10	elaborated	elaborate	VERB
taxlaw-2836	644	11	by	by	ADP
taxlaw-2836	644	12	others	other	NOUN
taxlaw-2836	644	13	,	,	PUNCT
taxlaw-2836	644	14	the	the	DET
taxlaw-2836	644	15	proposed	propose	VERB
taxlaw-2836	644	16	agency	agency	NOUN
taxlaw-2836	644	17	would	would	AUX
taxlaw-2836	644	18	be	be	AUX
taxlaw-2836	644	19	structured	structure	VERB
taxlaw-2836	644	20	along	along	ADP
taxlaw-2836	644	21	the	the	DET
taxlaw-2836	644	22	same	same	ADJ
taxlaw-2836	644	23	lines	line	NOUN
taxlaw-2836	644	24	as	as	ADP
taxlaw-2836	644	25	the	the	DET
taxlaw-2836	644	26	securities	securities	PROPN
taxlaw-2836	644	27	and	and	CCONJ
taxlaw-2836	644	28	exchange	exchange	PROPN
taxlaw-2836	644	29	commission	commission	PROPN
taxlaw-2836	644	30	(	(	PUNCT
taxlaw-2836	644	31	sec	sec	PROPN
taxlaw-2836	644	32	)	)	PUNCT
taxlaw-2836	644	33	,	,	PUNCT
taxlaw-2836	644	34	with	with	ADP
taxlaw-2836	644	35	commissioners	commissioner	NOUN
taxlaw-2836	644	36	appointed	appoint	VERB
taxlaw-2836	644	37	by	by	ADP
taxlaw-2836	644	38	the	the	DET
taxlaw-2836	644	39	president	president	NOUN
taxlaw-2836	644	40	and	and	CCONJ
taxlaw-2836	644	41	confirmed	confirm	VERB
taxlaw-2836	644	42	by	by	ADP
taxlaw-2836	644	43	the	the	DET
taxlaw-2836	644	44	senate	senate	PROPN
taxlaw-2836	644	45	for	for	ADP
taxlaw-2836	644	46	set	set	NOUN
taxlaw-2836	644	47	terms.222	terms.222	NOUN
taxlaw-2836	644	48	the	the	DET
taxlaw-2836	644	49	agency	agency	NOUN
taxlaw-2836	644	50	would	would	AUX
taxlaw-2836	644	51	take	take	VERB
taxlaw-2836	644	52	over	over	ADP
taxlaw-2836	644	53	the	the	DET
taxlaw-2836	644	54	application	application	NOUN
taxlaw-2836	644	55	,	,	PUNCT
taxlaw-2836	644	56	examination	examination	NOUN
taxlaw-2836	644	57	,	,	PUNCT
taxlaw-2836	644	58	and	and	CCONJ
taxlaw-2836	644	59	guidance	guidance	NOUN
taxlaw-2836	644	60	functions	function	NOUN
taxlaw-2836	644	61	conducted	conduct	VERB
taxlaw-2836	644	62	by	by	ADP
taxlaw-2836	644	63	the	the	DET
taxlaw-2836	644	64	irs	irs	PROPN
taxlaw-2836	644	65	(	(	PUNCT
taxlaw-2836	644	66	except	except	SCONJ
taxlaw-2836	644	67	in	in	ADP
taxlaw-2836	644	68	instances	instance	NOUN
taxlaw-2836	644	69	where	where	SCONJ
taxlaw-2836	644	70	such	such	ADJ
taxlaw-2836	644	71	organizations	organization	NOUN
taxlaw-2836	644	72	owed	owe	VERB
taxlaw-2836	644	73	unrelated	unrelated	ADJ
taxlaw-2836	644	74	business	business	NOUN
taxlaw-2836	644	75	income	income	NOUN
taxlaw-2836	644	76	tax	tax	NOUN
taxlaw-2836	644	77	)	)	PUNCT
taxlaw-2836	644	78	;	;	PUNCT
taxlaw-2836	644	79	would	would	AUX
taxlaw-2836	644	80	compile	compile	VERB
taxlaw-2836	644	81	and	and	CCONJ
taxlaw-2836	644	82	publish	publish	VERB
taxlaw-2836	644	83	data	datum	NOUN
taxlaw-2836	644	84	relating	relate	VERB
taxlaw-2836	644	85	to	to	ADP
taxlaw-2836	644	86	philanthropic	philanthropic	NOUN
taxlaw-2836	644	87	organizations	organization	NOUN
taxlaw-2836	644	88	and	and	CCONJ
taxlaw-2836	644	89	activities	activity	NOUN
taxlaw-2836	644	90	;	;	PUNCT
taxlaw-2836	644	91	and	and	CCONJ
taxlaw-2836	644	92	would	would	AUX
taxlaw-2836	644	93	advise	advise	VERB
taxlaw-2836	644	94	both	both	DET
taxlaw-2836	644	95	congress	congress	PROPN
taxlaw-2836	644	96	and	and	CCONJ
taxlaw-2836	644	97	the	the	DET
taxlaw-2836	644	98	executive	executive	ADJ
taxlaw-2836	644	99	branch	branch	NOUN
taxlaw-2836	644	100	on	on	ADP
taxlaw-2836	644	101	charitable	charitable	ADJ
taxlaw-2836	644	102	matters.223	matters.223	NOUN
taxlaw-2836	644	103	others	other	NOUN
taxlaw-2836	644	104	writing	write	VERB
taxlaw-2836	644	105	at	at	ADP
taxlaw-2836	644	106	the	the	DET
taxlaw-2836	644	107	same	same	ADJ
taxlaw-2836	644	108	time	time	NOUN
taxlaw-2836	644	109	were	be	AUX
taxlaw-2836	644	110	not	not	PART
taxlaw-2836	644	111	supportive	supportive	ADJ
taxlaw-2836	644	112	of	of	ADP
taxlaw-2836	644	113	this	this	DET
taxlaw-2836	644	114	proposal	proposal	NOUN
taxlaw-2836	644	115	,	,	PUNCT
taxlaw-2836	644	116	however	however	ADV
taxlaw-2836	644	117	,	,	PUNCT
taxlaw-2836	644	118	preferring	prefer	VERB
taxlaw-2836	644	119	to	to	PART
taxlaw-2836	644	120	put	put	VERB
taxlaw-2836	644	121	their	their	PRON
taxlaw-2836	644	122	faith	faith	NOUN
taxlaw-2836	644	123	in	in	ADP
taxlaw-2836	644	124	the	the	DET
taxlaw-2836	644	125	then	then	ADV
taxlaw-2836	644	126	ongoing	ongoing	ADJ
taxlaw-2836	644	127	changes	change	NOUN
taxlaw-2836	644	128	at	at	ADP
taxlaw-2836	644	129	the	the	DET
taxlaw-2836	644	130	irs.224	irs.224	NOUN
taxlaw-2836	644	131	joel	joel	PROPN
taxlaw-2836	644	132	fleishman	fleishman	PROPN
taxlaw-2836	644	133	revisited	revisit	VERB
taxlaw-2836	644	134	this	this	DET
taxlaw-2836	644	135	proposal	proposal	NOUN
taxlaw-2836	644	136	in	in	ADP
taxlaw-2836	644	137	1999	1999	NUM
taxlaw-2836	644	138	but	but	CCONJ
taxlaw-2836	644	139	only	only	ADV
taxlaw-2836	644	140	as	as	ADP
taxlaw-2836	644	141	a	a	DET
taxlaw-2836	644	142	strategy	strategy	NOUN
taxlaw-2836	644	143	218	218	NUM
taxlaw-2836	644	144	see	see	VERB
taxlaw-2836	644	145	supra	supra	PROPN
taxlaw-2836	644	146	notes	note	VERB
taxlaw-2836	644	147	99	99	NUM
taxlaw-2836	644	148	-	-	SYM
taxlaw-2836	644	149	104	104	NUM
taxlaw-2836	644	150	and	and	CCONJ
taxlaw-2836	644	151	accompanying	accompany	VERB
taxlaw-2836	644	152	text	text	NOUN
taxlaw-2836	644	153	.	.	PUNCT
taxlaw-2836	645	1	219	219	NUM
taxlaw-2836	645	2	see	see	VERB
taxlaw-2836	645	3	fremont	fremont	PROPN
taxlaw-2836	645	4	-	-	PUNCT
taxlaw-2836	645	5	smith	smith	PROPN
taxlaw-2836	645	6	,	,	PUNCT
taxlaw-2836	645	7	supra	supra	PROPN
taxlaw-2836	645	8	note	note	PROPN
taxlaw-2836	645	9	8	8	NUM
taxlaw-2836	645	10	,	,	PUNCT
taxlaw-2836	645	11	461	461	NUM
taxlaw-2836	645	12	-	-	SYM
taxlaw-2836	645	13	66	66	NUM
taxlaw-2836	645	14	;	;	PUNCT
taxlaw-2836	645	15	lloyd	lloyd	PROPN
taxlaw-2836	645	16	hitoshi	hitoshi	PROPN
taxlaw-2836	645	17	mayer	mayer	PROPN
taxlaw-2836	645	18	&	&	CCONJ
taxlaw-2836	645	19	brendan	brendan	PROPN
taxlaw-2836	645	20	m.	m.	PROPN
taxlaw-2836	645	21	wilson	wilson	PROPN
taxlaw-2836	645	22	,	,	PUNCT
taxlaw-2836	645	23	regulating	regulate	VERB
taxlaw-2836	645	24	charities	charity	NOUN
taxlaw-2836	645	25	in	in	ADP
taxlaw-2836	645	26	the	the	DET
taxlaw-2836	645	27	twenty	twenty	NUM
taxlaw-2836	645	28	-	-	PUNCT
taxlaw-2836	645	29	first	first	ADJ
taxlaw-2836	645	30	century	century	NOUN
taxlaw-2836	645	31	:	:	PUNCT
taxlaw-2836	645	32	an	an	DET
taxlaw-2836	645	33	institutional	institutional	ADJ
taxlaw-2836	645	34	choice	choice	NOUN
taxlaw-2836	645	35	analysis	analysis	NOUN
taxlaw-2836	645	36	,	,	PUNCT
taxlaw-2836	645	37	85	85	NUM
taxlaw-2836	645	38	chi.-kent	chi.-kent	PROPN
taxlaw-2836	645	39	l.	l.	PROPN
taxlaw-2836	645	40	rev	rev	PROPN
taxlaw-2836	645	41	.	.	PROPN
taxlaw-2836	645	42	479	479	NUM
taxlaw-2836	645	43	,	,	PUNCT
taxlaw-2836	645	44	495	495	NUM
taxlaw-2836	645	45	-	-	SYM
taxlaw-2836	645	46	504	504	NUM
taxlaw-2836	645	47	(	(	PUNCT
taxlaw-2836	645	48	2010	2010	NUM
taxlaw-2836	645	49	)	)	PUNCT
taxlaw-2836	645	50	.	.	PUNCT
taxlaw-2836	646	1	220	220	NUM
taxlaw-2836	646	2	see	see	VERB
taxlaw-2836	646	3	fremont	fremont	PROPN
taxlaw-2836	646	4	-	-	PUNCT
taxlaw-2836	646	5	smith	smith	PROPN
taxlaw-2836	646	6	,	,	PUNCT
taxlaw-2836	646	7	supra	supra	PROPN
taxlaw-2836	646	8	note	note	PROPN
taxlaw-2836	646	9	8	8	NUM
taxlaw-2836	646	10	,	,	PUNCT
taxlaw-2836	646	11	at	at	ADP
taxlaw-2836	646	12	461	461	NUM
taxlaw-2836	646	13	-	-	SYM
taxlaw-2836	646	14	63	63	NUM
taxlaw-2836	646	15	.	.	PUNCT
taxlaw-2836	646	16	221	221	NUM
taxlaw-2836	646	17	see	see	VERB
taxlaw-2836	646	18	donald	donald	PROPN
taxlaw-2836	646	19	r.	r.	PROPN
taxlaw-2836	646	20	spuehler	spuehler	PROPN
taxlaw-2836	646	21	,	,	PUNCT
taxlaw-2836	646	22	the	the	DET
taxlaw-2836	646	23	system	system	NOUN
taxlaw-2836	646	24	for	for	ADP
taxlaw-2836	646	25	regulation	regulation	NOUN
taxlaw-2836	646	26	and	and	CCONJ
taxlaw-2836	646	27	assistance	assistance	NOUN
taxlaw-2836	646	28	of	of	ADP
taxlaw-2836	646	29	charity	charity	NOUN
taxlaw-2836	646	30	in	in	ADP
taxlaw-2836	646	31	england	england	PROPN
taxlaw-2836	646	32	and	and	CCONJ
taxlaw-2836	646	33	wales	wales	PROPN
taxlaw-2836	646	34	,	,	PUNCT
taxlaw-2836	646	35	with	with	ADP
taxlaw-2836	646	36	recommendations	recommendation	NOUN
taxlaw-2836	646	37	on	on	ADP
taxlaw-2836	646	38	the	the	DET
taxlaw-2836	646	39	establishment	establishment	NOUN
taxlaw-2836	646	40	of	of	ADP
taxlaw-2836	646	41	a	a	DET
taxlaw-2836	646	42	national	national	ADJ
taxlaw-2836	646	43	commission	commission	NOUN
taxlaw-2836	646	44	on	on	ADP
taxlaw-2836	646	45	philanthropy	philanthropy	NOUN
taxlaw-2836	646	46	in	in	ADP
taxlaw-2836	646	47	the	the	DET
taxlaw-2836	646	48	united	united	PROPN
taxlaw-2836	646	49	states	states	PROPN
taxlaw-2836	646	50	,	,	PUNCT
taxlaw-2836	646	51	in	in	ADP
taxlaw-2836	646	52	5	5	NUM
taxlaw-2836	646	53	commission	commission	NOUN
taxlaw-2836	646	54	on	on	ADP
taxlaw-2836	646	55	private	private	ADJ
taxlaw-2836	646	56	philanthropy	philanthropy	NOUN
taxlaw-2836	646	57	and	and	CCONJ
taxlaw-2836	646	58	public	public	ADJ
taxlaw-2836	646	59	needs	need	NOUN
taxlaw-2836	646	60	,	,	PUNCT
taxlaw-2836	646	61	research	research	NOUN
taxlaw-2836	646	62	papers	paper	NOUN
taxlaw-2836	646	63	3045	3045	NUM
taxlaw-2836	646	64	(	(	PUNCT
taxlaw-2836	646	65	1977	1977	NUM
taxlaw-2836	646	66	)	)	PUNCT
taxlaw-2836	646	67	.	.	PUNCT
taxlaw-2836	647	1	222	222	NUM
taxlaw-2836	648	1	i	i	PRON
taxlaw-2836	648	2	d.	d.	NOUN
taxlaw-2836	648	3	at	at	ADP
taxlaw-2836	648	4	3080	3080	NUM
taxlaw-2836	648	5	.	.	PUNCT
taxlaw-2836	649	1	223	223	NUM
taxlaw-2836	650	1	i	i	PRON
taxlaw-2836	650	2	d.	d.	PROPN
taxlaw-2836	650	3	at	at	ADP
taxlaw-2836	650	4	3080	3080	NUM
taxlaw-2836	650	5	-	-	SYM
taxlaw-2836	650	6	81	81	NUM
taxlaw-2836	650	7	.	.	PUNCT
taxlaw-2836	651	1	224	224	NUM
taxlaw-2836	651	2	see	see	VERB
taxlaw-2836	651	3	ginsburg	ginsburg	PROPN
taxlaw-2836	651	4	et	et	PROPN
taxlaw-2836	651	5	al	al	PROPN
taxlaw-2836	651	6	.	.	PROPN
taxlaw-2836	651	7	,	,	PUNCT
taxlaw-2836	651	8	supra	supra	PROPN
taxlaw-2836	651	9	note	note	PROPN
taxlaw-2836	651	10	29	29	NUM
taxlaw-2836	651	11	,	,	PUNCT
taxlaw-2836	651	12	at	at	ADP
taxlaw-2836	651	13	2642	2642	NUM
taxlaw-2836	651	14	-	-	SYM
taxlaw-2836	651	15	44	44	NUM
taxlaw-2836	651	16	.	.	NOUN
taxlaw-2836	651	17	114	114	NUM
taxlaw-2836	651	18	columbia	columbia	PROPN
taxlaw-2836	651	19	journal	journal	PROPN
taxlaw-2836	651	20	of	of	ADP
taxlaw-2836	651	21	tax	tax	NOUN
taxlaw-2836	651	22	law	law	NOUN
taxlaw-2836	651	23	[	[	X
taxlaw-2836	651	24	vol.7:80	vol.7:80	NOUN
taxlaw-2836	651	25	of	of	ADP
taxlaw-2836	651	26	last	last	ADJ
taxlaw-2836	651	27	resort	resort	NOUN
taxlaw-2836	651	28	if	if	SCONJ
taxlaw-2836	651	29	other	other	ADJ
taxlaw-2836	651	30	,	,	PUNCT
taxlaw-2836	651	31	self	self	NOUN
taxlaw-2836	651	32	-	-	PUNCT
taxlaw-2836	651	33	regulatory	regulatory	ADJ
taxlaw-2836	651	34	strategies	strategy	NOUN
taxlaw-2836	651	35	had	have	AUX
taxlaw-2836	651	36	failed	fail	VERB
taxlaw-2836	651	37	;	;	PUNCT
taxlaw-2836	651	38	he	he	PRON
taxlaw-2836	651	39	has	have	AUX
taxlaw-2836	651	40	since	since	SCONJ
taxlaw-2836	651	41	shifted	shift	VERB
taxlaw-2836	651	42	his	his	PRON
taxlaw-2836	651	43	support	support	NOUN
taxlaw-2836	651	44	to	to	ADP
taxlaw-2836	651	45	a	a	DET
taxlaw-2836	651	46	national	national	ADJ
taxlaw-2836	651	47	self	self	NOUN
taxlaw-2836	651	48	-	-	PUNCT
taxlaw-2836	651	49	regulatory	regulatory	ADJ
taxlaw-2836	651	50	organization.225	organization.225	ADJ
taxlaw-2836	651	51	2	2	NUM
taxlaw-2836	651	52	.	.	PUNCT
taxlaw-2836	651	53	new	new	ADJ
taxlaw-2836	651	54	federal	federal	ADJ
taxlaw-2836	651	55	advisory	advisory	ADJ
taxlaw-2836	651	56	group	group	NOUN
taxlaw-2836	651	57	in	in	ADP
taxlaw-2836	651	58	the	the	DET
taxlaw-2836	651	59	1970s	1970	NOUN
taxlaw-2836	651	60	,	,	PUNCT
taxlaw-2836	651	61	two	two	NUM
taxlaw-2836	651	62	different	different	ADJ
taxlaw-2836	651	63	commissions	commission	NOUN
taxlaw-2836	651	64	proposed	propose	VERB
taxlaw-2836	651	65	a	a	DET
taxlaw-2836	651	66	new	new	ADJ
taxlaw-2836	651	67	federal	federal	ADJ
taxlaw-2836	651	68	advisory	advisory	ADJ
taxlaw-2836	651	69	group.226	group.226	NOUN
taxlaw-2836	651	70	such	such	DET
taxlaw-2836	651	71	a	a	DET
taxlaw-2836	651	72	group	group	NOUN
taxlaw-2836	651	73	would	would	AUX
taxlaw-2836	651	74	serve	serve	VERB
taxlaw-2836	651	75	an	an	DET
taxlaw-2836	651	76	information	information	NOUN
taxlaw-2836	651	77	gathering	gathering	NOUN
taxlaw-2836	651	78	and	and	CCONJ
taxlaw-2836	651	79	sharing	sharing	NOUN
taxlaw-2836	651	80	role	role	NOUN
taxlaw-2836	651	81	,	,	PUNCT
taxlaw-2836	651	82	and	and	CCONJ
taxlaw-2836	651	83	would	would	AUX
taxlaw-2836	651	84	craft	craft	VERB
taxlaw-2836	651	85	recommended	recommend	VERB
taxlaw-2836	651	86	best	good	ADJ
taxlaw-2836	651	87	practices	practice	NOUN
taxlaw-2836	651	88	and	and	CCONJ
taxlaw-2836	651	89	proposals	proposal	NOUN
taxlaw-2836	651	90	for	for	ADP
taxlaw-2836	651	91	legislative	legislative	ADJ
taxlaw-2836	651	92	and	and	CCONJ
taxlaw-2836	651	93	regulatory	regulatory	ADJ
taxlaw-2836	651	94	changes	change	NOUN
taxlaw-2836	651	95	,	,	PUNCT
taxlaw-2836	651	96	but	but	CCONJ
taxlaw-2836	651	97	would	would	AUX
taxlaw-2836	651	98	not	not	PART
taxlaw-2836	651	99	exercise	exercise	VERB
taxlaw-2836	651	100	any	any	DET
taxlaw-2836	651	101	regulatory	regulatory	ADJ
taxlaw-2836	651	102	authority	authority	NOUN
taxlaw-2836	651	103	itself	itself	PRON
taxlaw-2836	651	104	,	,	PUNCT
taxlaw-2836	651	105	leaving	leave	VERB
taxlaw-2836	651	106	that	that	DET
taxlaw-2836	651	107	role	role	NOUN
taxlaw-2836	651	108	to	to	ADP
taxlaw-2836	651	109	the	the	DET
taxlaw-2836	651	110	irs	irs	PROPN
taxlaw-2836	651	111	and	and	CCONJ
taxlaw-2836	651	112	the	the	DET
taxlaw-2836	651	113	states.227	states.227	PROPN
taxlaw-2836	651	114	these	these	DET
taxlaw-2836	651	115	proposals	proposal	NOUN
taxlaw-2836	651	116	also	also	ADV
taxlaw-2836	651	117	failed	fail	VERB
taxlaw-2836	651	118	to	to	PART
taxlaw-2836	651	119	gather	gather	VERB
taxlaw-2836	651	120	sufficient	sufficient	ADJ
taxlaw-2836	651	121	support	support	NOUN
taxlaw-2836	651	122	to	to	PART
taxlaw-2836	651	123	advance	advance	VERB
taxlaw-2836	651	124	,	,	PUNCT
taxlaw-2836	651	125	either	either	CCONJ
taxlaw-2836	651	126	then	then	ADV
taxlaw-2836	651	127	or	or	CCONJ
taxlaw-2836	651	128	since.228	since.228	VERB
taxlaw-2836	651	129	several	several	ADJ
taxlaw-2836	651	130	private	private	ADJ
taxlaw-2836	651	131	,	,	PUNCT
taxlaw-2836	651	132	national	national	ADJ
taxlaw-2836	651	133	organizations	organization	NOUN
taxlaw-2836	651	134	have	have	AUX
taxlaw-2836	651	135	since	since	SCONJ
taxlaw-2836	651	136	arisen	arise	VERB
taxlaw-2836	651	137	that	that	PRON
taxlaw-2836	651	138	serve	serve	VERB
taxlaw-2836	651	139	in	in	ADP
taxlaw-2836	651	140	essentially	essentially	ADV
taxlaw-2836	651	141	this	this	DET
taxlaw-2836	651	142	role	role	NOUN
taxlaw-2836	651	143	,	,	PUNCT
taxlaw-2836	651	144	however	however	ADV
taxlaw-2836	651	145	,	,	PUNCT
taxlaw-2836	651	146	albeit	albeit	SCONJ
taxlaw-2836	651	147	without	without	ADP
taxlaw-2836	651	148	a	a	DET
taxlaw-2836	651	149	government	government	NOUN
taxlaw-2836	651	150	imprimatur	imprimatur	NOUN
taxlaw-2836	651	151	.	.	PUNCT
taxlaw-2836	652	1	the	the	DET
taxlaw-2836	652	2	most	most	ADV
taxlaw-2836	652	3	prominent	prominent	ADJ
taxlaw-2836	652	4	is	be	AUX
taxlaw-2836	652	5	independent	independent	ADJ
taxlaw-2836	652	6	sector	sector	NOUN
taxlaw-2836	652	7	,	,	PUNCT
taxlaw-2836	652	8	which	which	PRON
taxlaw-2836	652	9	organized	organize	VERB
taxlaw-2836	652	10	the	the	DET
taxlaw-2836	652	11	panel	panel	NOUN
taxlaw-2836	652	12	on	on	ADP
taxlaw-2836	652	13	the	the	DET
taxlaw-2836	652	14	nonprofit	nonprofit	ADJ
taxlaw-2836	652	15	sector.229	sector.229	NOUN
taxlaw-2836	652	16	other	other	ADJ
taxlaw-2836	652	17	such	such	ADJ
taxlaw-2836	652	18	organizations	organization	NOUN
taxlaw-2836	652	19	include	include	VERB
taxlaw-2836	652	20	the	the	DET
taxlaw-2836	652	21	council	council	NOUN
taxlaw-2836	652	22	on	on	ADP
taxlaw-2836	652	23	foundations	foundation	NOUN
taxlaw-2836	652	24	,	,	PUNCT
taxlaw-2836	652	25	the	the	DET
taxlaw-2836	652	26	evangelical	evangelical	ADJ
taxlaw-2836	652	27	council	council	NOUN
taxlaw-2836	652	28	for	for	ADP
taxlaw-2836	652	29	financial	financial	ADJ
taxlaw-2836	652	30	accountability	accountability	NOUN
taxlaw-2836	652	31	(	(	PUNCT
taxlaw-2836	652	32	which	which	PRON
taxlaw-2836	652	33	organized	organize	VERB
taxlaw-2836	652	34	the	the	DET
taxlaw-2836	652	35	commission	commission	NOUN
taxlaw-2836	652	36	on	on	ADP
taxlaw-2836	652	37	accountability	accountability	NOUN
taxlaw-2836	652	38	and	and	CCONJ
taxlaw-2836	652	39	policy	policy	NOUN
taxlaw-2836	652	40	for	for	ADP
taxlaw-2836	652	41	religious	religious	ADJ
taxlaw-2836	652	42	organizations	organization	NOUN
taxlaw-2836	652	43	)	)	PUNCT
taxlaw-2836	652	44	,	,	PUNCT
taxlaw-2836	652	45	and	and	CCONJ
taxlaw-2836	652	46	the	the	DET
taxlaw-2836	652	47	national	national	PROPN
taxlaw-2836	652	48	council	council	PROPN
taxlaw-2836	652	49	of	of	ADP
taxlaw-2836	652	50	nonprofits.230	nonprofits.230	PROPN
taxlaw-2836	652	51	3	3	NUM
taxlaw-2836	652	52	.	.	PUNCT
taxlaw-2836	653	1	new	new	ADJ
taxlaw-2836	653	2	national	national	ADJ
taxlaw-2836	653	3	self	self	NOUN
taxlaw-2836	653	4	-	-	PUNCT
taxlaw-2836	653	5	regulatory	regulatory	ADJ
taxlaw-2836	653	6	organization	organization	NOUN
taxlaw-2836	653	7	in	in	ADP
taxlaw-2836	653	8	1999	1999	NUM
taxlaw-2836	653	9	fleishman	fleishman	NOUN
taxlaw-2836	653	10	also	also	ADV
taxlaw-2836	653	11	put	put	VERB
taxlaw-2836	653	12	forward	forward	ADV
taxlaw-2836	653	13	the	the	DET
taxlaw-2836	653	14	idea	idea	NOUN
taxlaw-2836	653	15	of	of	ADP
taxlaw-2836	653	16	a	a	DET
taxlaw-2836	653	17	private	private	ADJ
taxlaw-2836	653	18	self	self	NOUN
taxlaw-2836	653	19	-	-	PUNCT
taxlaw-2836	653	20	regulatory	regulatory	ADJ
taxlaw-2836	653	21	organization	organization	NOUN
taxlaw-2836	653	22	(	(	PUNCT
taxlaw-2836	653	23	“	"	PUNCT
taxlaw-2836	653	24	sro	sro	VERB
taxlaw-2836	653	25	”	"	PUNCT
taxlaw-2836	653	26	)	)	PUNCT
taxlaw-2836	653	27	that	that	PRON
taxlaw-2836	653	28	would	would	AUX
taxlaw-2836	653	29	investigate	investigate	VERB
taxlaw-2836	653	30	and	and	CCONJ
taxlaw-2836	653	31	report	report	VERB
taxlaw-2836	653	32	malfeasance	malfeasance	NOUN
taxlaw-2836	653	33	by	by	ADP
taxlaw-2836	653	34	unscrupulous	unscrupulous	ADJ
taxlaw-2836	653	35	individuals	individual	NOUN
taxlaw-2836	653	36	or	or	CCONJ
taxlaw-2836	653	37	groups	group	NOUN
taxlaw-2836	653	38	and	and	CCONJ
taxlaw-2836	653	39	propose	propose	VERB
taxlaw-2836	653	40	best	good	ADJ
taxlaw-2836	653	41	practices	practice	NOUN
taxlaw-2836	653	42	that	that	PRON
taxlaw-2836	653	43	go	go	VERB
taxlaw-2836	653	44	beyond	beyond	ADP
taxlaw-2836	653	45	legal	legal	ADJ
taxlaw-2836	653	46	requirements	requirement	NOUN
taxlaw-2836	653	47	for	for	ADP
taxlaw-2836	653	48	well	well	ADV
taxlaw-2836	653	49	-	-	PUNCT
taxlaw-2836	653	50	meaning	meaning	NOUN
taxlaw-2836	653	51	but	but	CCONJ
taxlaw-2836	653	52	perhaps	perhaps	ADV
taxlaw-2836	653	53	unwise	unwise	ADJ
taxlaw-2836	653	54	or	or	CCONJ
taxlaw-2836	653	55	careless	careless	ADJ
taxlaw-2836	653	56	groups	group	NOUN
taxlaw-2836	653	57	and	and	CCONJ
taxlaw-2836	653	58	their	their	PRON
taxlaw-2836	653	59	leaders	leader	NOUN
taxlaw-2836	653	60	,	,	PUNCT
taxlaw-2836	653	61	either	either	CCONJ
taxlaw-2836	653	62	as	as	ADP
taxlaw-2836	653	63	an	an	DET
taxlaw-2836	653	64	alternative	alternative	NOUN
taxlaw-2836	653	65	or	or	CCONJ
taxlaw-2836	653	66	in	in	ADP
taxlaw-2836	653	67	addition	addition	NOUN
taxlaw-2836	653	68	to	to	ADP
taxlaw-2836	653	69	a	a	DET
taxlaw-2836	653	70	joint	joint	ADJ
taxlaw-2836	653	71	private	private	ADJ
taxlaw-2836	653	72	/	/	SYM
taxlaw-2836	653	73	public	public	ADJ
taxlaw-2836	653	74	effort	effort	NOUN
taxlaw-2836	653	75	.	.	PUNCT
taxlaw-2836	654	1	231	231	NUM
taxlaw-2836	654	2	former	former	ADJ
taxlaw-2836	654	3	irs	irs	PROPN
taxlaw-2836	654	4	exempt	exempt	ADJ
taxlaw-2836	654	5	organizations	organization	NOUN
taxlaw-2836	654	6	division	division	NOUN
taxlaw-2836	654	7	director	director	NOUN
taxlaw-2836	654	8	marcus	marcus	PROPN
taxlaw-2836	654	9	owens	owens	PROPN
taxlaw-2836	654	10	modified	modify	VERB
taxlaw-2836	654	11	and	and	CCONJ
taxlaw-2836	654	12	further	far	ADV
taxlaw-2836	654	13	developed	develop	VERB
taxlaw-2836	654	14	this	this	DET
taxlaw-2836	654	15	idea	idea	NOUN
taxlaw-2836	654	16	,	,	PUNCT
taxlaw-2836	654	17	suggesting	suggest	VERB
taxlaw-2836	654	18	the	the	DET
taxlaw-2836	654	19	creation	creation	NOUN
taxlaw-2836	654	20	of	of	ADP
taxlaw-2836	654	21	a	a	DET
taxlaw-2836	654	22	quasi	quasi	ADJ
taxlaw-2836	654	23	-	-	ADJ
taxlaw-2836	654	24	public	public	ADJ
taxlaw-2836	654	25	sro	sro	NOUN
taxlaw-2836	654	26	that	that	PRON
taxlaw-2836	654	27	would	would	AUX
taxlaw-2836	654	28	work	work	VERB
taxlaw-2836	654	29	with	with	ADP
taxlaw-2836	654	30	the	the	DET
taxlaw-2836	654	31	irs	irs	PROPN
taxlaw-2836	654	32	in	in	ADP
taxlaw-2836	654	33	a	a	DET
taxlaw-2836	654	34	similar	similar	ADJ
taxlaw-2836	654	35	manner	manner	NOUN
taxlaw-2836	654	36	to	to	ADP
taxlaw-2836	654	37	how	how	SCONJ
taxlaw-2836	654	38	the	the	DET
taxlaw-2836	654	39	financial	financial	ADJ
taxlaw-2836	654	40	industry	industry	NOUN
taxlaw-2836	654	41	regulatory	regulatory	ADJ
taxlaw-2836	654	42	authority	authority	NOUN
taxlaw-2836	654	43	(	(	PUNCT
taxlaw-2836	654	44	finra	finra	PROPN
taxlaw-2836	654	45	)	)	PUNCT
taxlaw-2836	654	46	currently	currently	ADV
taxlaw-2836	654	47	works	work	VERB
taxlaw-2836	654	48	with	with	ADP
taxlaw-2836	654	49	the	the	DET
taxlaw-2836	654	50	sec.232	sec.232	NOUN
taxlaw-2836	654	51	his	his	PRON
taxlaw-2836	654	52	proposal	proposal	NOUN
taxlaw-2836	654	53	would	would	AUX
taxlaw-2836	654	54	create	create	VERB
taxlaw-2836	654	55	an	an	DET
taxlaw-2836	654	56	entity	entity	NOUN
taxlaw-2836	654	57	for	for	ADP
taxlaw-2836	654	58	which	which	DET
taxlaw-2836	654	59	membership	membership	NOUN
taxlaw-2836	654	60	for	for	ADP
taxlaw-2836	654	61	organizations	organization	NOUN
taxlaw-2836	654	62	seeking	seek	VERB
taxlaw-2836	654	63	to	to	PART
taxlaw-2836	654	64	attain	attain	VERB
taxlaw-2836	654	65	or	or	CCONJ
taxlaw-2836	654	66	maintain	maintain	VERB
taxlaw-2836	654	67	i.r.c	i.r.c	NOUN
taxlaw-2836	654	68	.	.	PUNCT
taxlaw-2836	655	1	§	§	PROPN
taxlaw-2836	655	2	501(c)(3	501(c)(3	NUM
taxlaw-2836	655	3	)	)	PUNCT
taxlaw-2836	655	4	status	status	NOUN
taxlaw-2836	655	5	(	(	PUNCT
taxlaw-2836	655	6	or	or	CCONJ
taxlaw-2836	655	7	possibly	possibly	ADV
taxlaw-2836	655	8	any	any	DET
taxlaw-2836	655	9	category	category	NOUN
taxlaw-2836	655	10	of	of	ADP
taxlaw-2836	655	11	i.r.c	i.r.c	NOUN
taxlaw-2836	655	12	.	.	PUNCT
taxlaw-2836	656	1	§	§	PROPN
taxlaw-2836	656	2	501(c	501(c	PROPN
taxlaw-2836	656	3	)	)	PUNCT
taxlaw-2836	656	4	tax	tax	NOUN
taxlaw-2836	656	5	-	-	PUNCT
taxlaw-2836	656	6	exempt	exempt	ADJ
taxlaw-2836	656	7	status	status	NOUN
taxlaw-2836	656	8	)	)	PUNCT
taxlaw-2836	656	9	would	would	AUX
taxlaw-2836	656	10	be	be	AUX
taxlaw-2836	656	11	mandatory	mandatory	ADJ
taxlaw-2836	656	12	and	and	CCONJ
taxlaw-2836	656	13	over	over	ADP
taxlaw-2836	656	14	which	which	PRON
taxlaw-2836	656	15	representatives	representative	NOUN
taxlaw-2836	656	16	of	of	ADP
taxlaw-2836	656	17	the	the	DET
taxlaw-2836	656	18	regulated	regulated	ADJ
taxlaw-2836	656	19	community	community	NOUN
taxlaw-2836	656	20	would	would	AUX
taxlaw-2836	656	21	have	have	VERB
taxlaw-2836	656	22	influence	influence	NOUN
taxlaw-2836	656	23	but	but	CCONJ
taxlaw-2836	656	24	not	not	PART
taxlaw-2836	656	25	control	control	VERB
taxlaw-2836	656	26	through	through	ADP
taxlaw-2836	656	27	a	a	DET
taxlaw-2836	656	28	board	board	NOUN
taxlaw-2836	656	29	divided	divide	VERB
taxlaw-2836	656	30	equally	equally	ADV
taxlaw-2836	656	31	225	225	NUM
taxlaw-2836	656	32	see	see	NOUN
taxlaw-2836	656	33	joel	joel	PROPN
taxlaw-2836	656	34	l.	l.	PROPN
taxlaw-2836	656	35	fleishman	fleishman	PROPN
taxlaw-2836	656	36	,	,	PUNCT
taxlaw-2836	656	37	the	the	DET
taxlaw-2836	656	38	foundation	foundation	NOUN
taxlaw-2836	656	39	:	:	PUNCT
taxlaw-2836	656	40	a	a	DET
taxlaw-2836	656	41	great	great	ADJ
taxlaw-2836	656	42	american	american	ADJ
taxlaw-2836	656	43	secret	secret	NOUN
taxlaw-2836	656	44	257	257	NUM
taxlaw-2836	656	45	-	-	SYM
taxlaw-2836	656	46	58	58	NUM
taxlaw-2836	656	47	(	(	PUNCT
taxlaw-2836	656	48	2007	2007	NUM
taxlaw-2836	656	49	)	)	PUNCT
taxlaw-2836	656	50	;	;	PUNCT
taxlaw-2836	656	51	joel	joel	PROPN
taxlaw-2836	656	52	l.	l.	PROPN
taxlaw-2836	656	53	fleishman	fleishman	PROPN
taxlaw-2836	656	54	,	,	PUNCT
taxlaw-2836	656	55	public	public	ADJ
taxlaw-2836	656	56	trust	trust	NOUN
taxlaw-2836	656	57	in	in	ADP
taxlaw-2836	656	58	not	not	PART
taxlaw-2836	656	59	-	-	PUNCT
taxlaw-2836	656	60	for	for	ADP
taxlaw-2836	656	61	-	-	PUNCT
taxlaw-2836	656	62	profit	profit	NOUN
taxlaw-2836	656	63	organizations	organization	NOUN
taxlaw-2836	656	64	and	and	CCONJ
taxlaw-2836	656	65	the	the	DET
taxlaw-2836	656	66	need	need	NOUN
taxlaw-2836	656	67	for	for	ADP
taxlaw-2836	656	68	regulatory	regulatory	ADJ
taxlaw-2836	656	69	reform	reform	NOUN
taxlaw-2836	656	70	,	,	PUNCT
taxlaw-2836	656	71	in	in	ADP
taxlaw-2836	656	72	philanthropy	philanthropy	NOUN
taxlaw-2836	656	73	and	and	CCONJ
taxlaw-2836	656	74	the	the	DET
taxlaw-2836	656	75	nonprofit	nonprofit	ADJ
taxlaw-2836	656	76	sector	sector	NOUN
taxlaw-2836	656	77	in	in	ADP
taxlaw-2836	656	78	a	a	DET
taxlaw-2836	656	79	changing	change	VERB
taxlaw-2836	656	80	america	america	PROPN
taxlaw-2836	656	81	172	172	NUM
taxlaw-2836	656	82	,	,	PUNCT
taxlaw-2836	656	83	187	187	NUM
taxlaw-2836	656	84	-	-	SYM
taxlaw-2836	656	85	91	91	NUM
taxlaw-2836	656	86	(	(	PUNCT
taxlaw-2836	656	87	charles	charle	NOUN
taxlaw-2836	656	88	t.	t.	PROPN
taxlaw-2836	656	89	clotfelter	clotfelter	PROPN
taxlaw-2836	656	90	&	&	CCONJ
taxlaw-2836	656	91	thomas	thomas	PROPN
taxlaw-2836	656	92	ehrlich	ehrlich	PROPN
taxlaw-2836	656	93	eds	eds	PROPN
taxlaw-2836	656	94	.	.	PROPN
taxlaw-2836	656	95	1999	1999	NUM
taxlaw-2836	656	96	)	)	PUNCT
taxlaw-2836	656	97	;	;	PUNCT
taxlaw-2836	656	98	see	see	VERB
taxlaw-2836	656	99	also	also	ADV
taxlaw-2836	656	100	nina	nina	PROPN
taxlaw-2836	656	101	j.	j.	PROPN
taxlaw-2836	656	102	crimm	crimm	PROPN
taxlaw-2836	656	103	,	,	PUNCT
taxlaw-2836	656	104	a	a	DET
taxlaw-2836	656	105	case	case	NOUN
taxlaw-2836	656	106	study	study	NOUN
taxlaw-2836	656	107	of	of	ADP
taxlaw-2836	656	108	a	a	DET
taxlaw-2836	656	109	private	private	ADJ
taxlaw-2836	656	110	foundation	foundation	NOUN
taxlaw-2836	656	111	’s	’s	PART
taxlaw-2836	656	112	governance	governance	NOUN
taxlaw-2836	656	113	and	and	CCONJ
taxlaw-2836	656	114	self	self	NOUN
taxlaw-2836	656	115	-	-	PUNCT
taxlaw-2836	656	116	interested	interest	VERB
taxlaw-2836	656	117	fiduciaries	fiduciary	NOUN
taxlaw-2836	656	118	calls	call	VERB
taxlaw-2836	656	119	for	for	ADP
taxlaw-2836	656	120	further	further	ADJ
taxlaw-2836	656	121	regulation	regulation	NOUN
taxlaw-2836	656	122	,	,	PUNCT
taxlaw-2836	656	123	50	50	NUM
taxlaw-2836	656	124	emory	emory	PROPN
taxlaw-2836	656	125	l.j	l.j	PROPN
taxlaw-2836	656	126	.	.	PROPN
taxlaw-2836	656	127	1093	1093	NUM
taxlaw-2836	656	128	,	,	PUNCT
taxlaw-2836	656	129	1192	1192	NUM
taxlaw-2836	656	130	&	&	CCONJ
taxlaw-2836	656	131	n.494	n.494	PROPN
taxlaw-2836	656	132	(	(	PUNCT
taxlaw-2836	656	133	2001	2001	NUM
taxlaw-2836	656	134	)	)	PUNCT
taxlaw-2836	656	135	(	(	PUNCT
taxlaw-2836	656	136	endorsing	endorse	VERB
taxlaw-2836	656	137	fleishman	fleishman	NOUN
taxlaw-2836	656	138	’s	’s	PART
taxlaw-2836	656	139	1999	1999	NUM
taxlaw-2836	656	140	proposal	proposal	NOUN
taxlaw-2836	656	141	)	)	PUNCT
taxlaw-2836	656	142	.	.	PUNCT
taxlaw-2836	657	1	226	226	NUM
taxlaw-2836	657	2	see	see	VERB
taxlaw-2836	657	3	eleanor	eleanor	PROPN
taxlaw-2836	657	4	l.	l.	PROPN
taxlaw-2836	657	5	brilliant	brilliant	PROPN
taxlaw-2836	657	6	,	,	PUNCT
taxlaw-2836	657	7	private	private	ADJ
taxlaw-2836	657	8	charity	charity	NOUN
taxlaw-2836	657	9	and	and	CCONJ
taxlaw-2836	657	10	public	public	ADJ
taxlaw-2836	657	11	inquiry	inquiry	NOUN
taxlaw-2836	657	12	:	:	PUNCT
taxlaw-2836	657	13	a	a	DET
taxlaw-2836	657	14	history	history	NOUN
taxlaw-2836	657	15	of	of	ADP
taxlaw-2836	657	16	the	the	DET
taxlaw-2836	657	17	filer	filer	NOUN
taxlaw-2836	657	18	and	and	CCONJ
taxlaw-2836	657	19	peterson	peterson	PROPN
taxlaw-2836	657	20	commissions	commission	NOUN
taxlaw-2836	657	21	94	94	NUM
taxlaw-2836	657	22	,	,	PUNCT
taxlaw-2836	657	23	130	130	NUM
taxlaw-2836	657	24	-	-	SYM
taxlaw-2836	657	25	31	31	NUM
taxlaw-2836	657	26	(	(	PUNCT
taxlaw-2836	657	27	2000	2000	NUM
taxlaw-2836	657	28	)	)	PUNCT
taxlaw-2836	657	29	;	;	PUNCT
taxlaw-2836	657	30	commission	commission	NOUN
taxlaw-2836	657	31	on	on	ADP
taxlaw-2836	657	32	foundations	foundation	NOUN
taxlaw-2836	657	33	and	and	CCONJ
taxlaw-2836	657	34	private	private	ADJ
taxlaw-2836	657	35	philanthropy	philanthropy	NOUN
taxlaw-2836	657	36	,	,	PUNCT
taxlaw-2836	657	37	foundations	foundation	NOUN
taxlaw-2836	657	38	,	,	PUNCT
taxlaw-2836	657	39	private	private	ADJ
taxlaw-2836	657	40	giving	giving	NOUN
taxlaw-2836	657	41	,	,	PUNCT
taxlaw-2836	657	42	and	and	CCONJ
taxlaw-2836	657	43	public	public	ADJ
taxlaw-2836	657	44	policy	policy	NOUN
taxlaw-2836	657	45	181	181	NUM
taxlaw-2836	657	46	-	-	SYM
taxlaw-2836	657	47	88	88	NUM
taxlaw-2836	657	48	(	(	PUNCT
taxlaw-2836	657	49	1970	1970	NUM
taxlaw-2836	657	50	)	)	PUNCT
taxlaw-2836	658	1	[	[	X
taxlaw-2836	658	2	hereinafter	hereinafter	NOUN
taxlaw-2836	658	3	peterson	peterson	PROPN
taxlaw-2836	658	4	comm’n	comm’n	PROPN
taxlaw-2836	658	5	rep	rep	PROPN
taxlaw-2836	658	6	.	.	PROPN
taxlaw-2836	658	7	]	]	X
taxlaw-2836	658	8	;	;	PUNCT
taxlaw-2836	658	9	adam	adam	PROPN
taxlaw-2836	658	10	yarmolinsky	yarmolinsky	PROPN
taxlaw-2836	658	11	&	&	CCONJ
taxlaw-2836	658	12	marion	marion	PROPN
taxlaw-2836	658	13	r.	r.	PROPN
taxlaw-2836	658	14	fremont	fremont	PROPN
taxlaw-2836	658	15	-	-	PUNCT
taxlaw-2836	658	16	smith	smith	PROPN
taxlaw-2836	658	17	,	,	PUNCT
taxlaw-2836	658	18	preserving	preserve	VERB
taxlaw-2836	658	19	the	the	DET
taxlaw-2836	658	20	private	private	ADJ
taxlaw-2836	658	21	voluntary	voluntary	ADJ
taxlaw-2836	658	22	sector	sector	NOUN
taxlaw-2836	658	23	:	:	PUNCT
taxlaw-2836	658	24	a	a	DET
taxlaw-2836	658	25	proposal	proposal	NOUN
taxlaw-2836	658	26	for	for	ADP
taxlaw-2836	658	27	a	a	DET
taxlaw-2836	658	28	public	public	ADJ
taxlaw-2836	658	29	advisory	advisory	ADJ
taxlaw-2836	658	30	commission	commission	NOUN
taxlaw-2836	658	31	on	on	ADP
taxlaw-2836	658	32	philanthropy	philanthropy	NOUN
taxlaw-2836	658	33	,	,	PUNCT
taxlaw-2836	658	34	in	in	ADP
taxlaw-2836	658	35	5	5	NUM
taxlaw-2836	658	36	commission	commission	NOUN
taxlaw-2836	658	37	on	on	ADP
taxlaw-2836	658	38	private	private	ADJ
taxlaw-2836	658	39	philanthropy	philanthropy	NOUN
taxlaw-2836	658	40	and	and	CCONJ
taxlaw-2836	658	41	public	public	ADJ
taxlaw-2836	658	42	needs	need	NOUN
taxlaw-2836	658	43	,	,	PUNCT
taxlaw-2836	658	44	research	research	NOUN
taxlaw-2836	658	45	papers	paper	NOUN
taxlaw-2836	658	46	2857	2857	NUM
taxlaw-2836	658	47	,	,	PUNCT
taxlaw-2836	658	48	2857	2857	NUM
taxlaw-2836	658	49	-	-	SYM
taxlaw-2836	658	50	58	58	NUM
taxlaw-2836	658	51	(	(	PUNCT
taxlaw-2836	658	52	1977	1977	NUM
taxlaw-2836	658	53	)	)	PUNCT
taxlaw-2836	658	54	.	.	PUNCT
taxlaw-2836	659	1	227	227	NUM
taxlaw-2836	659	2	peterson	peterson	PROPN
taxlaw-2836	659	3	comm’n	comm’n	PROPN
taxlaw-2836	659	4	rep	rep	PROPN
taxlaw-2836	659	5	.	.	PROPN
taxlaw-2836	659	6	,	,	PUNCT
taxlaw-2836	659	7	supra	supra	PROPN
taxlaw-2836	659	8	note	note	PROPN
taxlaw-2836	659	9	226	226	NUM
taxlaw-2836	659	10	,	,	PUNCT
taxlaw-2836	659	11	at	at	ADP
taxlaw-2836	659	12	181	181	NUM
taxlaw-2836	659	13	-	-	SYM
taxlaw-2836	659	14	88	88	NUM
taxlaw-2836	659	15	;	;	PUNCT
taxlaw-2836	659	16	yarmolinsky	yarmolinsky	PROPN
taxlaw-2836	659	17	&	&	CCONJ
taxlaw-2836	659	18	fremont	fremont	PROPN
taxlaw-2836	659	19	-	-	PUNCT
taxlaw-2836	659	20	smith	smith	PROPN
taxlaw-2836	659	21	,	,	PUNCT
taxlaw-2836	659	22	supra	supra	PROPN
taxlaw-2836	659	23	note	note	PROPN
taxlaw-2836	659	24	226	226	NUM
taxlaw-2836	659	25	,	,	PUNCT
taxlaw-2836	659	26	at	at	ADP
taxlaw-2836	659	27	2858	2858	NUM
taxlaw-2836	659	28	.	.	PUNCT
taxlaw-2836	660	1	228	228	NUM
taxlaw-2836	660	2	see	see	VERB
taxlaw-2836	660	3	brilliant	brilliant	ADJ
taxlaw-2836	660	4	,	,	PUNCT
taxlaw-2836	660	5	supra	supra	PROPN
taxlaw-2836	660	6	note	note	NOUN
taxlaw-2836	660	7	226	226	NUM
taxlaw-2836	660	8	,	,	PUNCT
taxlaw-2836	660	9	at	at	ADP
taxlaw-2836	660	10	95	95	NUM
taxlaw-2836	660	11	,	,	PUNCT
taxlaw-2836	660	12	142	142	NUM
taxlaw-2836	660	13	-	-	SYM
taxlaw-2836	660	14	43	43	NUM
taxlaw-2836	660	15	.	.	PUNCT
taxlaw-2836	660	16	229	229	NUM
taxlaw-2836	660	17	see	see	VERB
taxlaw-2836	660	18	fremont	fremont	PROPN
taxlaw-2836	660	19	-	-	PUNCT
taxlaw-2836	660	20	smith	smith	PROPN
taxlaw-2836	660	21	,	,	PUNCT
taxlaw-2836	660	22	supra	supra	PROPN
taxlaw-2836	660	23	note	note	PROPN
taxlaw-2836	660	24	8	8	NUM
taxlaw-2836	660	25	,	,	PUNCT
taxlaw-2836	660	26	at	at	ADP
taxlaw-2836	660	27	462	462	NUM
taxlaw-2836	660	28	;	;	PUNCT
taxlaw-2836	660	29	panel	panel	NOUN
taxlaw-2836	660	30	final	final	ADJ
taxlaw-2836	660	31	rep	rep	PROPN
taxlaw-2836	660	32	.	.	PROPN
taxlaw-2836	660	33	,	,	PUNCT
taxlaw-2836	660	34	supra	supra	PROPN
taxlaw-2836	660	35	note	note	NOUN
taxlaw-2836	660	36	98	98	NUM
taxlaw-2836	660	37	,	,	PUNCT
taxlaw-2836	660	38	at	at	ADP
taxlaw-2836	660	39	110	110	NUM
taxlaw-2836	660	40	-	-	SYM
taxlaw-2836	660	41	112	112	NUM
taxlaw-2836	660	42	.	.	PUNCT
taxlaw-2836	660	43	230	230	NUM
taxlaw-2836	660	44	see	see	VERB
taxlaw-2836	660	45	grumbach	grumbach	NOUN
taxlaw-2836	660	46	,	,	PUNCT
taxlaw-2836	660	47	supra	supra	PROPN
taxlaw-2836	660	48	note	note	NOUN
taxlaw-2836	660	49	209	209	NUM
taxlaw-2836	660	50	,	,	PUNCT
taxlaw-2836	660	51	at	at	ADP
taxlaw-2836	660	52	15	15	NUM
taxlaw-2836	660	53	-	-	SYM
taxlaw-2836	660	54	16	16	NUM
taxlaw-2836	660	55	;	;	PUNCT
taxlaw-2836	660	56	council	council	NOUN
taxlaw-2836	660	57	on	on	ADP
taxlaw-2836	660	58	foundations	foundation	NOUN
taxlaw-2836	660	59	,	,	PUNCT
taxlaw-2836	660	60	http://www.cof.org	http://www.cof.org	X
taxlaw-2836	661	1	[	[	X
taxlaw-2836	661	2	http://	http://	PROPN
taxlaw-2836	661	3	perma.cc/wp6d-ecev	perma.cc/wp6d-ecev	PROPN
taxlaw-2836	661	4	]	]	PUNCT
taxlaw-2836	661	5	;	;	PUNCT
taxlaw-2836	661	6	press	press	NOUN
taxlaw-2836	661	7	release	release	NOUN
taxlaw-2836	661	8	,	,	PUNCT
taxlaw-2836	661	9	ecfa	ecfa	NOUN
taxlaw-2836	661	10	to	to	PART
taxlaw-2836	661	11	lead	lead	VERB
taxlaw-2836	661	12	independent	independent	ADJ
taxlaw-2836	661	13	commission	commission	NOUN
taxlaw-2836	661	14	on	on	ADP
taxlaw-2836	661	15	major	major	ADJ
taxlaw-2836	661	16	accountability	accountability	NOUN
taxlaw-2836	661	17	and	and	CCONJ
taxlaw-2836	661	18	policy	policy	NOUN
taxlaw-2836	661	19	issues	issue	NOUN
taxlaw-2836	661	20	for	for	ADP
taxlaw-2836	661	21	churches	church	NOUN
taxlaw-2836	661	22	and	and	CCONJ
taxlaw-2836	661	23	other	other	ADJ
taxlaw-2836	661	24	religious	religious	ADJ
taxlaw-2836	661	25	organizations	organization	NOUN
taxlaw-2836	661	26	(	(	PUNCT
taxlaw-2836	661	27	jan	jan	PROPN
taxlaw-2836	661	28	.	.	PROPN
taxlaw-2836	661	29	7	7	NUM
taxlaw-2836	661	30	,	,	PUNCT
taxlaw-2836	661	31	2011	2011	NUM
taxlaw-2836	661	32	)	)	PUNCT
taxlaw-2836	661	33	;	;	PUNCT
taxlaw-2836	661	34	national	national	PROPN
taxlaw-2836	661	35	council	council	PROPN
taxlaw-2836	661	36	of	of	ADP
taxlaw-2836	661	37	nonprofits	nonprofit	NOUN
taxlaw-2836	661	38	,	,	PUNCT
taxlaw-2836	661	39	https://www.councilofnonprofits.org	https://www.councilofnonprofits.org	X
taxlaw-2836	662	1	[	[	X
taxlaw-2836	662	2	http://perma.cc/b3z8-2jzh	http://perma.cc/b3z8-2jzh	X
taxlaw-2836	662	3	]	]	PUNCT
taxlaw-2836	662	4	.	.	PUNCT
taxlaw-2836	663	1	231	231	NUM
taxlaw-2836	663	2	fleishman	fleishman	NOUN
taxlaw-2836	663	3	,	,	PUNCT
taxlaw-2836	663	4	supra	supra	PROPN
taxlaw-2836	663	5	note	note	NOUN
taxlaw-2836	663	6	225	225	NUM
taxlaw-2836	663	7	,	,	PUNCT
taxlaw-2836	663	8	at	at	ADP
taxlaw-2836	663	9	186	186	NUM
taxlaw-2836	663	10	-	-	SYM
taxlaw-2836	663	11	87	87	NUM
taxlaw-2836	663	12	;	;	PUNCT
taxlaw-2836	663	13	see	see	VERB
taxlaw-2836	663	14	also	also	ADV
taxlaw-2836	663	15	staff	staff	NOUN
taxlaw-2836	663	16	of	of	ADP
taxlaw-2836	663	17	the	the	DET
taxlaw-2836	663	18	senate	senate	PROPN
taxlaw-2836	663	19	finance	finance	NOUN
taxlaw-2836	663	20	comm	comm	NOUN
taxlaw-2836	663	21	.	.	PUNCT
taxlaw-2836	664	1	,	,	PUNCT
taxlaw-2836	664	2	discussion	discussion	NOUN
taxlaw-2836	664	3	draft	draft	VERB
taxlaw-2836	664	4	14	14	NUM
taxlaw-2836	664	5	-	-	SYM
taxlaw-2836	664	6	15	15	NUM
taxlaw-2836	664	7	(	(	PUNCT
taxlaw-2836	664	8	2004	2004	NUM
taxlaw-2836	664	9	)	)	PUNCT
taxlaw-2836	664	10	,	,	PUNCT
taxlaw-2836	664	11	http://www.finance.senate.gov/imo/media/doc/062204stfdis.pdf	http://www.finance.senate.gov/imo/media/doc/062204stfdis.pdf	VERB
taxlaw-2836	665	1	[	[	X
taxlaw-2836	665	2	http://	http://	PROPN
taxlaw-2836	665	3	perma.cc/qx3c-8rn6	perma.cc/qx3c-8rn6	NOUN
taxlaw-2836	665	4	]	]	X
taxlaw-2836	665	5	(	(	PUNCT
taxlaw-2836	665	6	proposing	propose	VERB
taxlaw-2836	665	7	an	an	DET
taxlaw-2836	665	8	irs	irs	PROPN
taxlaw-2836	665	9	-	-	PUNCT
taxlaw-2836	665	10	supported	support	VERB
taxlaw-2836	665	11	,	,	PUNCT
taxlaw-2836	665	12	privately	privately	ADV
taxlaw-2836	665	13	administered	administer	VERB
taxlaw-2836	665	14	accreditation	accreditation	NOUN
taxlaw-2836	665	15	system	system	NOUN
taxlaw-2836	665	16	)	)	PUNCT
taxlaw-2836	665	17	.	.	PUNCT
taxlaw-2836	666	1	232	232	NUM
taxlaw-2836	666	2	owens	owen	NOUN
taxlaw-2836	666	3	,	,	PUNCT
taxlaw-2836	666	4	supra	supra	PROPN
taxlaw-2836	666	5	note	note	PROPN
taxlaw-2836	666	6	58	58	NUM
taxlaw-2836	666	7	,	,	PUNCT
taxlaw-2836	666	8	at	at	ADP
taxlaw-2836	666	9	1	1	NUM
taxlaw-2836	666	10	.	.	NOUN
taxlaw-2836	666	11	2016	2016	NUM
taxlaw-2836	666	12	]	]	PUNCT
taxlaw-2836	666	13	“	"	PUNCT
taxlaw-2836	666	14	the	the	DET
taxlaw-2836	666	15	better	well	ADJ
taxlaw-2836	666	16	part	part	NOUN
taxlaw-2836	666	17	of	of	ADP
taxlaw-2836	666	18	valour	valour	NOUN
taxlaw-2836	666	19	is	be	AUX
taxlaw-2836	666	20	discretion	discretion	NOUN
taxlaw-2836	666	21	”	"	PUNCT
taxlaw-2836	666	22	115	115	NUM
taxlaw-2836	666	23	between	between	ADP
taxlaw-2836	666	24	sector	sector	NOUN
taxlaw-2836	666	25	representatives	representative	NOUN
taxlaw-2836	666	26	,	,	PUNCT
taxlaw-2836	666	27	governmental	governmental	ADJ
taxlaw-2836	666	28	representatives	representative	NOUN
taxlaw-2836	666	29	,	,	PUNCT
taxlaw-2836	666	30	and	and	CCONJ
taxlaw-2836	666	31	independent	independent	ADJ
taxlaw-2836	666	32	“	"	PUNCT
taxlaw-2836	666	33	public	public	ADJ
taxlaw-2836	666	34	directors	director	NOUN
taxlaw-2836	666	35	.	.	PUNCT
taxlaw-2836	667	1	”233	”233	PROPN
taxlaw-2836	667	2	the	the	DET
taxlaw-2836	667	3	sro	sro	NOUN
taxlaw-2836	667	4	’s	’s	PART
taxlaw-2836	667	5	focus	focus	NOUN
taxlaw-2836	667	6	would	would	AUX
taxlaw-2836	667	7	be	be	AUX
taxlaw-2836	667	8	on	on	ADP
taxlaw-2836	667	9	enforcing	enforce	VERB
taxlaw-2836	667	10	and	and	CCONJ
taxlaw-2836	667	11	interpreting	interpret	VERB
taxlaw-2836	667	12	the	the	DET
taxlaw-2836	667	13	federal	federal	ADJ
taxlaw-2836	667	14	tax	tax	NOUN
taxlaw-2836	667	15	laws	law	NOUN
taxlaw-2836	667	16	,	,	PUNCT
taxlaw-2836	667	17	but	but	CCONJ
taxlaw-2836	667	18	subject	subject	ADJ
taxlaw-2836	667	19	to	to	ADP
taxlaw-2836	667	20	the	the	DET
taxlaw-2836	667	21	ability	ability	NOUN
taxlaw-2836	667	22	of	of	ADP
taxlaw-2836	667	23	the	the	DET
taxlaw-2836	667	24	irs	irs	PROPN
taxlaw-2836	667	25	to	to	PART
taxlaw-2836	667	26	reject	reject	VERB
taxlaw-2836	667	27	or	or	CCONJ
taxlaw-2836	667	28	amend	amend	VERB
taxlaw-2836	667	29	proposed	propose	VERB
taxlaw-2836	667	30	rules.234	rules.234	NOUN
taxlaw-2836	667	31	as	as	ADP
taxlaw-2836	667	32	noted	note	VERB
taxlaw-2836	667	33	above	above	ADV
taxlaw-2836	667	34	,	,	PUNCT
taxlaw-2836	667	35	fleishman	fleishman	NOUN
taxlaw-2836	667	36	has	have	AUX
taxlaw-2836	667	37	now	now	ADV
taxlaw-2836	667	38	endorsed	endorse	VERB
taxlaw-2836	667	39	owens	owens	PROPN
taxlaw-2836	667	40	’s	’s	PART
taxlaw-2836	667	41	proposal.235	proposal.235	PROPN
taxlaw-2836	667	42	b.	b.	PROPN
taxlaw-2836	667	43	considering	consider	VERB
taxlaw-2836	667	44	the	the	DET
taxlaw-2836	667	45	proposals	proposal	NOUN
taxlaw-2836	667	46	before	before	ADP
taxlaw-2836	667	47	considering	consider	VERB
taxlaw-2836	667	48	the	the	DET
taxlaw-2836	667	49	various	various	ADJ
taxlaw-2836	667	50	proposals	proposal	NOUN
taxlaw-2836	667	51	,	,	PUNCT
taxlaw-2836	667	52	it	it	PRON
taxlaw-2836	667	53	is	be	AUX
taxlaw-2836	667	54	necessary	necessary	ADJ
taxlaw-2836	667	55	to	to	PART
taxlaw-2836	667	56	determine	determine	VERB
taxlaw-2836	667	57	what	what	DET
taxlaw-2836	667	58	characteristics	characteristic	NOUN
taxlaw-2836	667	59	would	would	AUX
taxlaw-2836	667	60	be	be	AUX
taxlaw-2836	667	61	optimal	optimal	ADJ
taxlaw-2836	667	62	for	for	ADP
taxlaw-2836	667	63	an	an	DET
taxlaw-2836	667	64	oversight	oversight	NOUN
taxlaw-2836	667	65	body	body	NOUN
taxlaw-2836	667	66	charged	charge	VERB
taxlaw-2836	667	67	with	with	ADP
taxlaw-2836	667	68	ensuring	ensure	VERB
taxlaw-2836	667	69	compliance	compliance	NOUN
taxlaw-2836	667	70	by	by	ADP
taxlaw-2836	667	71	exempt	exempt	ADJ
taxlaw-2836	667	72	organizations	organization	NOUN
taxlaw-2836	667	73	with	with	ADP
taxlaw-2836	667	74	the	the	DET
taxlaw-2836	667	75	applicable	applicable	ADJ
taxlaw-2836	667	76	federal	federal	ADJ
taxlaw-2836	667	77	tax	tax	NOUN
taxlaw-2836	667	78	rules	rule	NOUN
taxlaw-2836	667	79	.	.	PUNCT
taxlaw-2836	668	1	as	as	SCONJ
taxlaw-2836	668	2	noted	note	VERB
taxlaw-2836	668	3	previously	previously	ADV
taxlaw-2836	668	4	,	,	PUNCT
taxlaw-2836	668	5	the	the	DET
taxlaw-2836	668	6	body	body	NOUN
taxlaw-2836	668	7	should	should	AUX
taxlaw-2836	668	8	be	be	AUX
taxlaw-2836	668	9	national	national	ADJ
taxlaw-2836	668	10	in	in	ADP
taxlaw-2836	668	11	scope	scope	NOUN
taxlaw-2836	668	12	.	.	PUNCT
taxlaw-2836	669	1	other	other	ADJ
taxlaw-2836	669	2	desirable	desirable	ADJ
taxlaw-2836	669	3	characteristics	characteristic	NOUN
taxlaw-2836	669	4	can	can	AUX
taxlaw-2836	669	5	be	be	AUX
taxlaw-2836	669	6	easily	easily	ADV
taxlaw-2836	669	7	gleaned	glean	VERB
taxlaw-2836	669	8	from	from	ADP
taxlaw-2836	669	9	both	both	DET
taxlaw-2836	669	10	the	the	DET
taxlaw-2836	669	11	critics	critic	NOUN
taxlaw-2836	669	12	of	of	ADP
taxlaw-2836	669	13	the	the	DET
taxlaw-2836	669	14	irs	irs	PROPN
taxlaw-2836	669	15	in	in	ADP
taxlaw-2836	669	16	this	this	DET
taxlaw-2836	669	17	regard	regard	NOUN
taxlaw-2836	669	18	and	and	CCONJ
taxlaw-2836	669	19	the	the	DET
taxlaw-2836	669	20	proponents	proponent	NOUN
taxlaw-2836	669	21	of	of	ADP
taxlaw-2836	669	22	the	the	DET
taxlaw-2836	669	23	various	various	ADJ
taxlaw-2836	669	24	alternatives	alternative	NOUN
taxlaw-2836	669	25	:	:	PUNCT
taxlaw-2836	669	26	an	an	DET
taxlaw-2836	669	27	exclusive	exclusive	ADJ
taxlaw-2836	669	28	focus	focus	NOUN
taxlaw-2836	669	29	on	on	ADP
taxlaw-2836	669	30	overseeing	oversee	VERB
taxlaw-2836	669	31	exempt	exempt	ADJ
taxlaw-2836	669	32	organizations	organization	NOUN
taxlaw-2836	669	33	;	;	PUNCT
taxlaw-2836	669	34	a	a	DET
taxlaw-2836	669	35	realistic	realistic	ADJ
taxlaw-2836	669	36	possibility	possibility	NOUN
taxlaw-2836	669	37	of	of	ADP
taxlaw-2836	669	38	increased	increase	VERB
taxlaw-2836	669	39	funding	funding	NOUN
taxlaw-2836	669	40	;	;	PUNCT
taxlaw-2836	669	41	a	a	DET
taxlaw-2836	669	42	staff	staff	NOUN
taxlaw-2836	669	43	capable	capable	ADJ
taxlaw-2836	669	44	of	of	ADP
taxlaw-2836	669	45	impartial	impartial	ADJ
taxlaw-2836	669	46	,	,	PUNCT
taxlaw-2836	669	47	accurate	accurate	ADJ
taxlaw-2836	669	48	,	,	PUNCT
taxlaw-2836	669	49	and	and	CCONJ
taxlaw-2836	669	50	professional	professional	ADJ
taxlaw-2836	669	51	application	application	NOUN
taxlaw-2836	669	52	of	of	ADP
taxlaw-2836	669	53	the	the	DET
taxlaw-2836	669	54	pertinent	pertinent	ADJ
taxlaw-2836	669	55	federal	federal	ADJ
taxlaw-2836	669	56	tax	tax	NOUN
taxlaw-2836	669	57	laws	law	NOUN
taxlaw-2836	669	58	;	;	PUNCT
taxlaw-2836	669	59	and	and	CCONJ
taxlaw-2836	669	60	systems	system	NOUN
taxlaw-2836	669	61	and	and	CCONJ
taxlaw-2836	669	62	procedures	procedure	NOUN
taxlaw-2836	669	63	that	that	PRON
taxlaw-2836	669	64	reflect	reflect	VERB
taxlaw-2836	669	65	a	a	DET
taxlaw-2836	669	66	regulatory	regulatory	NOUN
taxlaw-2836	669	67	as	as	SCONJ
taxlaw-2836	669	68	opposed	oppose	VERB
taxlaw-2836	669	69	to	to	ADP
taxlaw-2836	669	70	a	a	DET
taxlaw-2836	669	71	revenue	revenue	NOUN
taxlaw-2836	669	72	-	-	PUNCT
taxlaw-2836	669	73	collecting	collect	VERB
taxlaw-2836	669	74	focus.236	focus.236	ADP
taxlaw-2836	669	75	the	the	DET
taxlaw-2836	669	76	second	second	ADJ
taxlaw-2836	669	77	option	option	NOUN
taxlaw-2836	669	78	—	—	PUNCT
taxlaw-2836	669	79	a	a	DET
taxlaw-2836	669	80	federal	federal	ADJ
taxlaw-2836	669	81	advisory	advisory	ADJ
taxlaw-2836	669	82	body	body	NOUN
taxlaw-2836	669	83	—	—	PUNCT
taxlaw-2836	669	84	is	be	AUX
taxlaw-2836	669	85	clearly	clearly	ADV
taxlaw-2836	669	86	inferior	inferior	ADJ
taxlaw-2836	669	87	to	to	ADP
taxlaw-2836	669	88	the	the	DET
taxlaw-2836	669	89	other	other	ADJ
taxlaw-2836	669	90	possibilities	possibility	NOUN
taxlaw-2836	669	91	for	for	ADP
taxlaw-2836	669	92	at	at	ADV
taxlaw-2836	669	93	least	least	ADV
taxlaw-2836	669	94	two	two	NUM
taxlaw-2836	669	95	reasons	reason	NOUN
taxlaw-2836	669	96	.	.	PUNCT
taxlaw-2836	670	1	first	first	ADV
taxlaw-2836	670	2	,	,	PUNCT
taxlaw-2836	670	3	it	it	PRON
taxlaw-2836	670	4	would	would	AUX
taxlaw-2836	670	5	be	be	AUX
taxlaw-2836	670	6	duplicative	duplicative	ADJ
taxlaw-2836	670	7	of	of	ADP
taxlaw-2836	670	8	various	various	ADJ
taxlaw-2836	670	9	private	private	ADJ
taxlaw-2836	670	10	,	,	PUNCT
taxlaw-2836	670	11	advisory	advisory	ADJ
taxlaw-2836	670	12	bodies	body	NOUN
taxlaw-2836	670	13	that	that	PRON
taxlaw-2836	670	14	have	have	AUX
taxlaw-2836	670	15	arisen	arise	VERB
taxlaw-2836	670	16	or	or	CCONJ
taxlaw-2836	670	17	grown	grow	VERB
taxlaw-2836	670	18	in	in	ADP
taxlaw-2836	670	19	prominence	prominence	NOUN
taxlaw-2836	670	20	since	since	SCONJ
taxlaw-2836	670	21	the	the	DET
taxlaw-2836	670	22	1970s.237	1970s.237	PROPN
taxlaw-2836	670	23	second	second	NOUN
taxlaw-2836	670	24	,	,	PUNCT
taxlaw-2836	670	25	because	because	SCONJ
taxlaw-2836	670	26	it	it	PRON
taxlaw-2836	670	27	is	be	AUX
taxlaw-2836	670	28	advisory	advisory	ADJ
taxlaw-2836	670	29	in	in	ADP
taxlaw-2836	670	30	nature	nature	NOUN
taxlaw-2836	670	31	,	,	PUNCT
taxlaw-2836	670	32	its	its	PRON
taxlaw-2836	670	33	positions	position	NOUN
taxlaw-2836	670	34	would	would	AUX
taxlaw-2836	670	35	not	not	PART
taxlaw-2836	670	36	be	be	AUX
taxlaw-2836	670	37	binding	bind	VERB
taxlaw-2836	670	38	on	on	ADP
taxlaw-2836	670	39	the	the	DET
taxlaw-2836	670	40	regulated	regulated	ADJ
taxlaw-2836	670	41	community	community	NOUN
taxlaw-2836	671	1	and	and	CCONJ
taxlaw-2836	671	2	so	so	ADV
taxlaw-2836	671	3	it	it	PRON
taxlaw-2836	671	4	would	would	AUX
taxlaw-2836	671	5	be	be	AUX
taxlaw-2836	671	6	significantly	significantly	ADV
taxlaw-2836	671	7	limited	limit	VERB
taxlaw-2836	671	8	in	in	ADP
taxlaw-2836	671	9	its	its	PRON
taxlaw-2836	671	10	ability	ability	NOUN
taxlaw-2836	671	11	to	to	PART
taxlaw-2836	671	12	promote	promote	VERB
taxlaw-2836	671	13	compliance.238	compliance.238	NUM
taxlaw-2836	671	14	the	the	DET
taxlaw-2836	671	15	remaining	remain	VERB
taxlaw-2836	671	16	possibilities	possibility	NOUN
taxlaw-2836	671	17	raise	raise	VERB
taxlaw-2836	671	18	two	two	NUM
taxlaw-2836	671	19	sets	set	NOUN
taxlaw-2836	671	20	of	of	ADP
taxlaw-2836	671	21	advantages	advantage	NOUN
taxlaw-2836	671	22	and	and	CCONJ
taxlaw-2836	671	23	disadvantages	disadvantage	NOUN
taxlaw-2836	671	24	.	.	PUNCT
taxlaw-2836	672	1	one	one	NUM
taxlaw-2836	672	2	set	set	NOUN
taxlaw-2836	672	3	relates	relate	VERB
taxlaw-2836	672	4	to	to	ADP
taxlaw-2836	672	5	moving	move	VERB
taxlaw-2836	672	6	the	the	DET
taxlaw-2836	672	7	oversight	oversight	NOUN
taxlaw-2836	672	8	function	function	VERB
taxlaw-2836	672	9	out	out	ADP
taxlaw-2836	672	10	of	of	ADP
taxlaw-2836	672	11	the	the	DET
taxlaw-2836	672	12	irs	irs	PROPN
taxlaw-2836	672	13	,	,	PUNCT
taxlaw-2836	672	14	even	even	ADV
taxlaw-2836	672	15	if	if	SCONJ
taxlaw-2836	672	16	it	it	PRON
taxlaw-2836	672	17	were	be	AUX
taxlaw-2836	672	18	to	to	PART
taxlaw-2836	672	19	remain	remain	VERB
taxlaw-2836	672	20	within	within	ADP
taxlaw-2836	672	21	the	the	DET
taxlaw-2836	672	22	federal	federal	ADJ
taxlaw-2836	672	23	government	government	NOUN
taxlaw-2836	672	24	.	.	PUNCT
taxlaw-2836	673	1	the	the	DET
taxlaw-2836	673	2	second	second	ADJ
taxlaw-2836	673	3	set	set	NOUN
taxlaw-2836	673	4	relates	relate	VERB
taxlaw-2836	673	5	to	to	ADP
taxlaw-2836	673	6	moving	move	VERB
taxlaw-2836	673	7	that	that	DET
taxlaw-2836	673	8	function	function	NOUN
taxlaw-2836	673	9	out	out	ADP
taxlaw-2836	673	10	of	of	ADP
taxlaw-2836	673	11	the	the	DET
taxlaw-2836	673	12	federal	federal	ADJ
taxlaw-2836	673	13	government	government	NOUN
taxlaw-2836	673	14	to	to	ADP
taxlaw-2836	673	15	a	a	DET
taxlaw-2836	673	16	private	private	ADJ
taxlaw-2836	673	17	sro	sro	NOUN
taxlaw-2836	673	18	,	,	PUNCT
taxlaw-2836	673	19	albeit	albeit	SCONJ
taxlaw-2836	673	20	one	one	PRON
taxlaw-2836	673	21	still	still	ADV
taxlaw-2836	673	22	tied	tie	VERB
taxlaw-2836	673	23	to	to	ADP
taxlaw-2836	673	24	the	the	DET
taxlaw-2836	673	25	federal	federal	ADJ
taxlaw-2836	673	26	government	government	NOUN
taxlaw-2836	673	27	in	in	ADP
taxlaw-2836	673	28	various	various	ADJ
taxlaw-2836	673	29	ways	way	NOUN
taxlaw-2836	673	30	.	.	PUNCT
taxlaw-2836	674	1	1	1	X
taxlaw-2836	674	2	.	.	X
taxlaw-2836	674	3	leaving	leave	VERB
taxlaw-2836	674	4	the	the	DET
taxlaw-2836	674	5	irs	irs	PROPN
taxlaw-2836	674	6	the	the	DET
taxlaw-2836	674	7	spin	spin	NOUN
taxlaw-2836	674	8	off	off	ADP
taxlaw-2836	674	9	of	of	ADP
taxlaw-2836	674	10	a	a	DET
taxlaw-2836	674	11	regulatory	regulatory	ADJ
taxlaw-2836	674	12	function	function	NOUN
taxlaw-2836	674	13	from	from	ADP
taxlaw-2836	674	14	an	an	DET
taxlaw-2836	674	15	existing	exist	VERB
taxlaw-2836	674	16	agency	agency	NOUN
taxlaw-2836	674	17	into	into	ADP
taxlaw-2836	674	18	a	a	DET
taxlaw-2836	674	19	separate	separate	ADJ
taxlaw-2836	674	20	federal	federal	ADJ
taxlaw-2836	674	21	agency	agency	NOUN
taxlaw-2836	674	22	is	be	AUX
taxlaw-2836	674	23	unusual	unusual	ADJ
taxlaw-2836	674	24	but	but	CCONJ
taxlaw-2836	674	25	not	not	PART
taxlaw-2836	674	26	unprecedented	unprecedented	ADJ
taxlaw-2836	674	27	.	.	PUNCT
taxlaw-2836	675	1	for	for	ADP
taxlaw-2836	675	2	example	example	NOUN
taxlaw-2836	675	3	,	,	PUNCT
taxlaw-2836	675	4	congress	congress	PROPN
taxlaw-2836	675	5	spun	spin	VERB
taxlaw-2836	675	6	the	the	DET
taxlaw-2836	675	7	federal	federal	PROPN
taxlaw-2836	675	8	communications	communication	NOUN
taxlaw-2836	675	9	commission	commission	NOUN
taxlaw-2836	675	10	off	off	ADV
taxlaw-2836	675	11	from	from	ADP
taxlaw-2836	675	12	the	the	DET
taxlaw-2836	675	13	interstate	interstate	PROPN
taxlaw-2836	675	14	commerce	commerce	PROPN
taxlaw-2836	675	15	commission	commission	PROPN
taxlaw-2836	675	16	(	(	PUNCT
taxlaw-2836	675	17	icc	icc	PROPN
taxlaw-2836	675	18	)	)	PUNCT
taxlaw-2836	675	19	because	because	SCONJ
taxlaw-2836	675	20	the	the	DET
taxlaw-2836	675	21	task	task	NOUN
taxlaw-2836	675	22	of	of	ADP
taxlaw-2836	675	23	regulating	regulate	VERB
taxlaw-2836	675	24	telephone	telephone	NOUN
taxlaw-2836	675	25	service	service	NOUN
taxlaw-2836	675	26	had	have	AUX
taxlaw-2836	675	27	simply	simply	ADV
taxlaw-2836	675	28	grown	grow	VERB
taxlaw-2836	675	29	too	too	ADV
taxlaw-2836	675	30	great	great	ADJ
taxlaw-2836	675	31	to	to	PART
taxlaw-2836	675	32	leave	leave	VERB
taxlaw-2836	675	33	as	as	ADP
taxlaw-2836	675	34	a	a	DET
taxlaw-2836	675	35	secondary	secondary	ADJ
taxlaw-2836	675	36	function	function	NOUN
taxlaw-2836	675	37	of	of	ADP
taxlaw-2836	675	38	the	the	DET
taxlaw-2836	675	39	icc.239	icc.239	NOUN
taxlaw-2836	675	40	in	in	ADP
taxlaw-2836	675	41	a	a	DET
taxlaw-2836	675	42	similar	similar	ADJ
taxlaw-2836	675	43	way	way	NOUN
taxlaw-2836	675	44	,	,	PUNCT
taxlaw-2836	675	45	it	it	PRON
taxlaw-2836	675	46	appears	appear	VERB
taxlaw-2836	675	47	the	the	DET
taxlaw-2836	675	48	exempt	exempt	ADJ
taxlaw-2836	675	49	organization	organization	NOUN
taxlaw-2836	675	50	function	function	NOUN
taxlaw-2836	675	51	has	have	AUX
taxlaw-2836	675	52	grown	grow	VERB
taxlaw-2836	675	53	from	from	ADP
taxlaw-2836	675	54	a	a	DET
taxlaw-2836	675	55	relatively	relatively	ADV
taxlaw-2836	675	56	small	small	ADJ
taxlaw-2836	675	57	role	role	NOUN
taxlaw-2836	675	58	for	for	ADP
taxlaw-2836	675	59	the	the	DET
taxlaw-2836	675	60	irs	irs	PROPN
taxlaw-2836	675	61	to	to	ADP
taxlaw-2836	675	62	a	a	DET
taxlaw-2836	675	63	much	much	ADV
taxlaw-2836	675	64	larger	large	ADJ
taxlaw-2836	675	65	one	one	NOUN
taxlaw-2836	675	66	both	both	CCONJ
taxlaw-2836	675	67	because	because	SCONJ
taxlaw-2836	675	68	of	of	ADP
taxlaw-2836	675	69	the	the	DET
taxlaw-2836	675	70	growth	growth	NOUN
taxlaw-2836	675	71	in	in	ADP
taxlaw-2836	675	72	the	the	DET
taxlaw-2836	675	73	number	number	NOUN
taxlaw-2836	675	74	and	and	CCONJ
taxlaw-2836	675	75	complexity	complexity	NOUN
taxlaw-2836	675	76	of	of	ADP
taxlaw-2836	675	77	such	such	ADJ
taxlaw-2836	675	78	organizations	organization	NOUN
taxlaw-2836	675	79	and	and	CCONJ
taxlaw-2836	675	80	because	because	SCONJ
taxlaw-2836	675	81	of	of	ADP
taxlaw-2836	675	82	increased	increase	VERB
taxlaw-2836	675	83	oversight	oversight	NOUN
taxlaw-2836	675	84	expectations	expectation	NOUN
taxlaw-2836	675	85	on	on	ADP
taxlaw-2836	675	86	the	the	DET
taxlaw-2836	675	87	part	part	NOUN
taxlaw-2836	675	88	of	of	ADP
taxlaw-2836	675	89	congress	congress	PROPN
taxlaw-2836	675	90	and	and	CCONJ
taxlaw-2836	675	91	the	the	DET
taxlaw-2836	675	92	public.240	public.240	NOUN
taxlaw-2836	675	93	moving	move	VERB
taxlaw-2836	675	94	some	some	PRON
taxlaw-2836	675	95	or	or	CCONJ
taxlaw-2836	675	96	most	most	ADJ
taxlaw-2836	675	97	of	of	ADP
taxlaw-2836	675	98	exempt	exempt	ADJ
taxlaw-2836	675	99	organization	organization	NOUN
taxlaw-2836	675	100	oversight	oversight	NOUN
taxlaw-2836	675	101	to	to	ADP
taxlaw-2836	675	102	a	a	DET
taxlaw-2836	675	103	new	new	ADJ
taxlaw-2836	675	104	federal	federal	ADJ
taxlaw-2836	675	105	agency	agency	NOUN
taxlaw-2836	675	106	would	would	AUX
taxlaw-2836	675	107	increase	increase	VERB
taxlaw-2836	675	108	accountability	accountability	NOUN
taxlaw-2836	675	109	for	for	ADP
taxlaw-2836	675	110	that	that	DET
taxlaw-2836	675	111	oversight	oversight	NOUN
taxlaw-2836	675	112	,	,	PUNCT
taxlaw-2836	675	113	since	since	SCONJ
taxlaw-2836	675	114	it	it	PRON
taxlaw-2836	675	115	would	would	AUX
taxlaw-2836	675	116	be	be	AUX
taxlaw-2836	675	117	the	the	DET
taxlaw-2836	675	118	sole	sole	ADJ
taxlaw-2836	675	119	function	function	NOUN
taxlaw-2836	675	120	of	of	ADP
taxlaw-2836	675	121	the	the	DET
taxlaw-2836	675	122	new	new	ADJ
taxlaw-2836	675	123	agency	agency	NOUN
taxlaw-2836	675	124	as	as	SCONJ
taxlaw-2836	675	125	opposed	oppose	VERB
taxlaw-2836	675	126	to	to	ADP
taxlaw-2836	675	127	only	only	ADV
taxlaw-2836	675	128	one	one	NUM
taxlaw-2836	675	129	function	function	NOUN
taxlaw-2836	675	130	among	among	ADP
taxlaw-2836	675	131	many	many	ADJ
taxlaw-2836	675	132	at	at	ADP
taxlaw-2836	675	133	the	the	DET
taxlaw-2836	675	134	irs.241	irs.241	NOUN
taxlaw-2836	675	135	such	such	DET
taxlaw-2836	675	136	a	a	DET
taxlaw-2836	675	137	move	move	NOUN
taxlaw-2836	675	138	233	233	NUM
taxlaw-2836	675	139	i	i	PRON
taxlaw-2836	675	140	d.	d.	PROPN
taxlaw-2836	675	141	at	at	ADP
taxlaw-2836	675	142	18	18	NUM
taxlaw-2836	675	143	-	-	SYM
taxlaw-2836	675	144	19	19	NUM
taxlaw-2836	675	145	.	.	NUM
taxlaw-2836	675	146	234	234	NUM
taxlaw-2836	676	1	i	i	PRON
taxlaw-2836	676	2	d.	d.	PROPN
taxlaw-2836	676	3	at	at	ADP
taxlaw-2836	676	4	20	20	NUM
taxlaw-2836	676	5	.	.	PUNCT
taxlaw-2836	676	6	235	235	NUM
taxlaw-2836	676	7	fleishman	fleishman	NOUN
taxlaw-2836	676	8	,	,	PUNCT
taxlaw-2836	676	9	supra	supra	PROPN
taxlaw-2836	676	10	note	note	NOUN
taxlaw-2836	676	11	225	225	NUM
taxlaw-2836	676	12	,	,	PUNCT
taxlaw-2836	676	13	at	at	ADP
taxlaw-2836	676	14	257	257	NUM
taxlaw-2836	676	15	-	-	SYM
taxlaw-2836	676	16	58	58	NUM
taxlaw-2836	676	17	;	;	PUNCT
taxlaw-2836	676	18	see	see	VERB
taxlaw-2836	676	19	also	also	ADV
taxlaw-2836	676	20	helge	helge	PROPN
taxlaw-2836	676	21	,	,	PUNCT
taxlaw-2836	676	22	supra	supra	PROPN
taxlaw-2836	676	23	note	note	PROPN
taxlaw-2836	676	24	97	97	NUM
taxlaw-2836	676	25	,	,	PUNCT
taxlaw-2836	676	26	at	at	ADP
taxlaw-2836	676	27	70	70	NUM
taxlaw-2836	676	28	(	(	PUNCT
taxlaw-2836	676	29	also	also	ADV
taxlaw-2836	676	30	endorsing	endorse	VERB
taxlaw-2836	676	31	this	this	DET
taxlaw-2836	676	32	approach	approach	NOUN
taxlaw-2836	676	33	,	,	PUNCT
taxlaw-2836	676	34	but	but	CCONJ
taxlaw-2836	676	35	with	with	ADP
taxlaw-2836	676	36	significant	significant	ADJ
taxlaw-2836	676	37	modifications	modification	NOUN
taxlaw-2836	676	38	)	)	PUNCT
taxlaw-2836	676	39	.	.	PUNCT
taxlaw-2836	677	1	236	236	NUM
taxlaw-2836	677	2	see	see	NOUN
taxlaw-2836	677	3	helge	helge	NOUN
taxlaw-2836	677	4	,	,	PUNCT
taxlaw-2836	677	5	supra	supra	PROPN
taxlaw-2836	677	6	note	note	PROPN
taxlaw-2836	677	7	97	97	NUM
taxlaw-2836	677	8	,	,	PUNCT
taxlaw-2836	677	9	at	at	ADP
taxlaw-2836	677	10	20	20	NUM
taxlaw-2836	677	11	-	-	SYM
taxlaw-2836	677	12	33	33	NUM
taxlaw-2836	677	13	;	;	PUNCT
taxlaw-2836	677	14	owens	owens	PROPN
taxlaw-2836	677	15	,	,	PUNCT
taxlaw-2836	677	16	supra	supra	PROPN
taxlaw-2836	677	17	note	note	PROPN
taxlaw-2836	677	18	58	58	NUM
taxlaw-2836	677	19	,	,	PUNCT
taxlaw-2836	677	20	at	at	ADP
taxlaw-2836	677	21	4	4	NUM
taxlaw-2836	677	22	-	-	SYM
taxlaw-2836	677	23	7	7	NUM
taxlaw-2836	677	24	;	;	PUNCT
taxlaw-2836	677	25	supra	supra	ADJ
taxlaw-2836	677	26	notes	note	NOUN
taxlaw-2836	677	27	1	1	NUM
taxlaw-2836	677	28	,	,	PUNCT
taxlaw-2836	677	29	99	99	NUM
taxlaw-2836	677	30	-	-	SYM
taxlaw-2836	677	31	104	104	NUM
taxlaw-2836	677	32	and	and	CCONJ
taxlaw-2836	677	33	accompanying	accompany	VERB
taxlaw-2836	677	34	text	text	NOUN
taxlaw-2836	677	35	.	.	PUNCT
taxlaw-2836	678	1	237	237	NUM
taxlaw-2836	678	2	see	see	VERB
taxlaw-2836	678	3	supra	supra	PROPN
taxlaw-2836	678	4	notes	note	VERB
taxlaw-2836	678	5	229	229	NUM
taxlaw-2836	678	6	-	-	SYM
taxlaw-2836	678	7	230	230	NUM
taxlaw-2836	678	8	and	and	CCONJ
taxlaw-2836	678	9	accompanying	accompany	VERB
taxlaw-2836	678	10	text	text	NOUN
taxlaw-2836	678	11	.	.	PUNCT
taxlaw-2836	679	1	238	238	NUM
taxlaw-2836	679	2	see	see	VERB
taxlaw-2836	679	3	owens	owens	PROPN
taxlaw-2836	679	4	,	,	PUNCT
taxlaw-2836	679	5	supra	supra	PROPN
taxlaw-2836	679	6	note	note	PROPN
taxlaw-2836	679	7	58	58	NUM
taxlaw-2836	679	8	,	,	PUNCT
taxlaw-2836	679	9	at	at	ADP
taxlaw-2836	679	10	7	7	NUM
taxlaw-2836	679	11	-	-	SYM
taxlaw-2836	679	12	8	8	NUM
taxlaw-2836	679	13	.	.	PUNCT
taxlaw-2836	680	1	239	239	NUM
taxlaw-2836	680	2	see	see	VERB
taxlaw-2836	680	3	kristin	kristin	PROPN
taxlaw-2836	680	4	e.	e.	PROPN
taxlaw-2836	680	5	hickman	hickman	PROPN
taxlaw-2836	680	6	,	,	PUNCT
taxlaw-2836	680	7	pursuing	pursue	VERB
taxlaw-2836	680	8	a	a	DET
taxlaw-2836	680	9	single	single	ADJ
taxlaw-2836	680	10	mission	mission	NOUN
taxlaw-2836	680	11	(	(	PUNCT
taxlaw-2836	680	12	or	or	CCONJ
taxlaw-2836	680	13	something	something	PRON
taxlaw-2836	680	14	closer	close	ADJ
taxlaw-2836	680	15	to	to	ADP
taxlaw-2836	680	16	it	it	PRON
taxlaw-2836	680	17	)	)	PUNCT
taxlaw-2836	680	18	for	for	ADP
taxlaw-2836	680	19	the	the	DET
taxlaw-2836	680	20	irs	irs	PROPN
taxlaw-2836	680	21	,	,	PUNCT
taxlaw-2836	680	22	7	7	NUM
taxlaw-2836	680	23	colum	colum	NOUN
taxlaw-2836	680	24	.	.	PUNCT
taxlaw-2836	681	1	j.	j.	PROPN
taxlaw-2836	681	2	tax	tax	PROPN
taxlaw-2836	681	3	l.	l.	PROPN
taxlaw-2836	681	4	169	169	NUM
taxlaw-2836	681	5	(	(	PUNCT
taxlaw-2836	681	6	2016	2016	NUM
taxlaw-2836	681	7	)	)	PUNCT
taxlaw-2836	681	8	.	.	PUNCT
taxlaw-2836	682	1	240	240	NUM
taxlaw-2836	682	2	see	see	VERB
taxlaw-2836	682	3	supra	supra	PROPN
taxlaw-2836	682	4	part	part	NOUN
taxlaw-2836	682	5	ii.a	ii.a	PROPN
taxlaw-2836	682	6	.	.	PUNCT
taxlaw-2836	683	1	241	241	NUM
taxlaw-2836	683	2	see	see	VERB
taxlaw-2836	683	3	fleishman	fleishman	NOUN
taxlaw-2836	683	4	,	,	PUNCT
taxlaw-2836	683	5	supra	supra	PROPN
taxlaw-2836	683	6	note	note	NOUN
taxlaw-2836	683	7	225	225	NUM
taxlaw-2836	683	8	,	,	PUNCT
taxlaw-2836	683	9	at	at	ADP
taxlaw-2836	683	10	256	256	NUM
taxlaw-2836	683	11	.	.	SYM
taxlaw-2836	683	12	116	116	NUM
taxlaw-2836	683	13	columbia	columbia	PROPN
taxlaw-2836	683	14	journal	journal	PROPN
taxlaw-2836	683	15	of	of	ADP
taxlaw-2836	683	16	tax	tax	NOUN
taxlaw-2836	683	17	law	law	NOUN
taxlaw-2836	684	1	[	[	X
taxlaw-2836	684	2	vol.7:80	vol.7:80	NOUN
taxlaw-2836	684	3	would	would	AUX
taxlaw-2836	684	4	also	also	ADV
taxlaw-2836	684	5	permit	permit	VERB
taxlaw-2836	684	6	the	the	DET
taxlaw-2836	684	7	development	development	NOUN
taxlaw-2836	684	8	of	of	ADP
taxlaw-2836	684	9	procedures	procedure	NOUN
taxlaw-2836	684	10	and	and	CCONJ
taxlaw-2836	684	11	rules	rule	NOUN
taxlaw-2836	684	12	designed	design	VERB
taxlaw-2836	684	13	for	for	ADP
taxlaw-2836	684	14	the	the	DET
taxlaw-2836	684	15	regulatory	regulatory	ADJ
taxlaw-2836	684	16	nature	nature	NOUN
taxlaw-2836	684	17	of	of	ADP
taxlaw-2836	684	18	this	this	DET
taxlaw-2836	684	19	oversight	oversight	NOUN
taxlaw-2836	684	20	,	,	PUNCT
taxlaw-2836	684	21	as	as	SCONJ
taxlaw-2836	684	22	opposed	oppose	VERB
taxlaw-2836	684	23	to	to	ADP
taxlaw-2836	684	24	the	the	DET
taxlaw-2836	684	25	revenue	revenue	NOUN
taxlaw-2836	684	26	-	-	PUNCT
taxlaw-2836	684	27	collection	collection	NOUN
taxlaw-2836	684	28	procedures	procedure	NOUN
taxlaw-2836	684	29	and	and	CCONJ
taxlaw-2836	684	30	rules	rule	NOUN
taxlaw-2836	684	31	of	of	ADP
taxlaw-2836	684	32	the	the	DET
taxlaw-2836	684	33	irs	irs	PROPN
taxlaw-2836	684	34	,	,	PUNCT
taxlaw-2836	684	35	which	which	PRON
taxlaw-2836	684	36	include	include	VERB
taxlaw-2836	684	37	a	a	DET
taxlaw-2836	684	38	presumption	presumption	NOUN
taxlaw-2836	684	39	of	of	ADP
taxlaw-2836	684	40	taxpayer	taxpayer	NOUN
taxlaw-2836	684	41	confidentiality	confidentiality	NOUN
taxlaw-2836	684	42	and	and	CCONJ
taxlaw-2836	684	43	procedures	procedure	NOUN
taxlaw-2836	684	44	that	that	PRON
taxlaw-2836	684	45	delay	delay	VERB
taxlaw-2836	684	46	examinations	examination	NOUN
taxlaw-2836	684	47	until	until	ADP
taxlaw-2836	684	48	after	after	ADP
taxlaw-2836	684	49	the	the	DET
taxlaw-2836	684	50	filing	filing	NOUN
taxlaw-2836	684	51	of	of	ADP
taxlaw-2836	684	52	an	an	DET
taxlaw-2836	684	53	annual	annual	ADJ
taxlaw-2836	684	54	return.242	return.242	NOUN
taxlaw-2836	684	55	furthermore	furthermore	ADV
taxlaw-2836	684	56	,	,	PUNCT
taxlaw-2836	684	57	it	it	PRON
taxlaw-2836	684	58	would	would	AUX
taxlaw-2836	684	59	allow	allow	VERB
taxlaw-2836	684	60	a	a	DET
taxlaw-2836	684	61	reboot	reboot	NOUN
taxlaw-2836	684	62	of	of	ADP
taxlaw-2836	684	63	the	the	DET
taxlaw-2836	684	64	regulator	regulator	NOUN
taxlaw-2836	684	65	’s	’s	PART
taxlaw-2836	684	66	relationship	relationship	NOUN
taxlaw-2836	684	67	with	with	ADP
taxlaw-2836	684	68	the	the	DET
taxlaw-2836	684	69	exempt	exempt	ADJ
taxlaw-2836	684	70	organizations	organization	NOUN
taxlaw-2836	684	71	community	community	NOUN
taxlaw-2836	684	72	,	,	PUNCT
taxlaw-2836	684	73	providing	provide	VERB
taxlaw-2836	684	74	an	an	DET
taxlaw-2836	684	75	opportunity	opportunity	NOUN
taxlaw-2836	684	76	to	to	PART
taxlaw-2836	684	77	put	put	VERB
taxlaw-2836	684	78	the	the	DET
taxlaw-2836	684	79	recent	recent	ADJ
taxlaw-2836	684	80	i.r.c	i.r.c	NOUN
taxlaw-2836	684	81	.	.	PUNCT
taxlaw-2836	685	1	§	§	PROPN
taxlaw-2836	685	2	501(c)(4	501(c)(4	NUM
taxlaw-2836	685	3	)	)	PUNCT
taxlaw-2836	685	4	application	application	NOUN
taxlaw-2836	685	5	controversy	controversy	NOUN
taxlaw-2836	685	6	firmly	firmly	ADV
taxlaw-2836	685	7	in	in	ADP
taxlaw-2836	685	8	the	the	DET
taxlaw-2836	685	9	rearview	rearview	NOUN
taxlaw-2836	685	10	mirror	mirror	NOUN
taxlaw-2836	685	11	(	(	PUNCT
taxlaw-2836	685	12	and	and	CCONJ
taxlaw-2836	685	13	free	free	VERB
taxlaw-2836	685	14	the	the	DET
taxlaw-2836	685	15	irs	irs	PROPN
taxlaw-2836	685	16	from	from	ADP
taxlaw-2836	685	17	the	the	DET
taxlaw-2836	685	18	risk	risk	NOUN
taxlaw-2836	685	19	of	of	ADP
taxlaw-2836	685	20	similar	similar	ADJ
taxlaw-2836	685	21	controversies	controversy	NOUN
taxlaw-2836	685	22	in	in	ADP
taxlaw-2836	685	23	the	the	DET
taxlaw-2836	685	24	future).243	future).243	PROPN
taxlaw-2836	685	25	finally	finally	ADV
taxlaw-2836	685	26	,	,	PUNCT
taxlaw-2836	685	27	a	a	DET
taxlaw-2836	685	28	stand	stand	VERB
taxlaw-2836	685	29	-	-	PUNCT
taxlaw-2836	685	30	alone	alone	ADJ
taxlaw-2836	685	31	budget	budget	NOUN
taxlaw-2836	685	32	would	would	AUX
taxlaw-2836	685	33	highlight	highlight	VERB
taxlaw-2836	685	34	the	the	DET
taxlaw-2836	685	35	relatively	relatively	ADV
taxlaw-2836	685	36	paltry	paltry	ADJ
taxlaw-2836	685	37	amount	amount	NOUN
taxlaw-2836	685	38	of	of	ADP
taxlaw-2836	685	39	resources	resource	NOUN
taxlaw-2836	685	40	allocated	allocate	VERB
taxlaw-2836	685	41	to	to	ADP
taxlaw-2836	685	42	the	the	DET
taxlaw-2836	685	43	exempt	exempt	ADJ
taxlaw-2836	685	44	organization	organization	NOUN
taxlaw-2836	685	45	function	function	NOUN
taxlaw-2836	685	46	and	and	CCONJ
taxlaw-2836	685	47	disassociate	disassociate	VERB
taxlaw-2836	685	48	that	that	DET
taxlaw-2836	685	49	function	function	NOUN
taxlaw-2836	685	50	from	from	ADP
taxlaw-2836	685	51	the	the	DET
taxlaw-2836	685	52	unpopular	unpopular	ADJ
taxlaw-2836	685	53	irs	irs	NOUN
taxlaw-2836	685	54	and	and	CCONJ
taxlaw-2836	685	55	could	could	AUX
taxlaw-2836	685	56	lead	lead	VERB
taxlaw-2836	685	57	to	to	ADP
taxlaw-2836	685	58	greater	great	ADJ
taxlaw-2836	685	59	congressional	congressional	ADJ
taxlaw-2836	685	60	appropriations.244	appropriations.244	NOUN
taxlaw-2836	685	61	funding	funding	NOUN
taxlaw-2836	685	62	can	can	AUX
taxlaw-2836	685	63	,	,	PUNCT
taxlaw-2836	685	64	however	however	ADV
taxlaw-2836	685	65	,	,	PUNCT
taxlaw-2836	685	66	be	be	AUX
taxlaw-2836	685	67	a	a	DET
taxlaw-2836	685	68	double	double	ADJ
taxlaw-2836	685	69	-	-	PUNCT
taxlaw-2836	685	70	edged	edge	VERB
taxlaw-2836	685	71	sword	sword	NOUN
taxlaw-2836	685	72	.	.	PUNCT
taxlaw-2836	686	1	if	if	SCONJ
taxlaw-2836	686	2	the	the	DET
taxlaw-2836	686	3	funding	funding	NOUN
taxlaw-2836	686	4	is	be	AUX
taxlaw-2836	686	5	done	do	VERB
taxlaw-2836	686	6	with	with	ADP
taxlaw-2836	686	7	appropriations	appropriation	NOUN
taxlaw-2836	686	8	of	of	ADP
taxlaw-2836	686	9	general	general	ADJ
taxlaw-2836	686	10	treasury	treasury	NOUN
taxlaw-2836	686	11	funds	fund	NOUN
taxlaw-2836	686	12	,	,	PUNCT
taxlaw-2836	686	13	that	that	PRON
taxlaw-2836	686	14	may	may	AUX
taxlaw-2836	686	15	both	both	PRON
taxlaw-2836	686	16	invite	invite	VERB
taxlaw-2836	686	17	political	political	ADJ
taxlaw-2836	686	18	interference	interference	NOUN
taxlaw-2836	686	19	by	by	ADP
taxlaw-2836	686	20	congress	congress	PROPN
taxlaw-2836	686	21	and	and	CCONJ
taxlaw-2836	686	22	lead	lead	VERB
taxlaw-2836	686	23	to	to	ADP
taxlaw-2836	686	24	instability.245	instability.245	VERB
taxlaw-2836	686	25	common	common	ADJ
taxlaw-2836	686	26	alternatives	alternative	NOUN
taxlaw-2836	686	27	for	for	ADP
taxlaw-2836	686	28	independent	independent	ADJ
taxlaw-2836	686	29	agencies	agency	NOUN
taxlaw-2836	686	30	are	be	AUX
taxlaw-2836	686	31	dedicated	dedicate	VERB
taxlaw-2836	686	32	funding	funding	NOUN
taxlaw-2836	686	33	from	from	ADP
taxlaw-2836	686	34	the	the	DET
taxlaw-2836	686	35	regulated	regulated	ADJ
taxlaw-2836	686	36	industry	industry	NOUN
taxlaw-2836	686	37	in	in	ADP
taxlaw-2836	686	38	one	one	NUM
taxlaw-2836	686	39	of	of	ADP
taxlaw-2836	686	40	two	two	NUM
taxlaw-2836	686	41	ways	way	NOUN
taxlaw-2836	686	42	,	,	PUNCT
taxlaw-2836	686	43	either	either	CCONJ
taxlaw-2836	686	44	assessments	assessment	NOUN
taxlaw-2836	686	45	of	of	ADP
taxlaw-2836	686	46	the	the	DET
taxlaw-2836	686	47	regulated	regulated	ADJ
taxlaw-2836	686	48	industry	industry	NOUN
taxlaw-2836	686	49	—	—	PUNCT
taxlaw-2836	686	50	for	for	ADP
taxlaw-2836	686	51	example	example	NOUN
taxlaw-2836	686	52	,	,	PUNCT
taxlaw-2836	686	53	dedicating	dedicate	VERB
taxlaw-2836	686	54	the	the	DET
taxlaw-2836	686	55	private	private	ADJ
taxlaw-2836	686	56	foundation	foundation	NOUN
taxlaw-2836	686	57	investment	investment	NOUN
taxlaw-2836	686	58	income	income	NOUN
taxlaw-2836	686	59	excise	excise	NOUN
taxlaw-2836	686	60	collections	collection	NOUN
taxlaw-2836	686	61	for	for	ADP
taxlaw-2836	686	62	the	the	DET
taxlaw-2836	686	63	agency	agency	NOUN
taxlaw-2836	686	64	—	—	PUNCT
taxlaw-2836	686	65	or	or	CCONJ
taxlaw-2836	686	66	fees	fee	NOUN
taxlaw-2836	686	67	for	for	ADP
taxlaw-2836	686	68	services	service	NOUN
taxlaw-2836	686	69	(	(	PUNCT
taxlaw-2836	686	70	such	such	ADJ
taxlaw-2836	686	71	as	as	ADP
taxlaw-2836	686	72	the	the	DET
taxlaw-2836	686	73	existing	exist	VERB
taxlaw-2836	686	74	application	application	NOUN
taxlaw-2836	686	75	fee).246	fee).246	NOUN
taxlaw-2836	686	76	the	the	DET
taxlaw-2836	686	77	latter	latter	ADJ
taxlaw-2836	686	78	approaches	approach	NOUN
taxlaw-2836	686	79	can	can	AUX
taxlaw-2836	686	80	both	both	PRON
taxlaw-2836	686	81	create	create	VERB
taxlaw-2836	686	82	stability	stability	NOUN
taxlaw-2836	686	83	and	and	CCONJ
taxlaw-2836	686	84	protect	protect	VERB
taxlaw-2836	686	85	the	the	DET
taxlaw-2836	686	86	agency	agency	NOUN
taxlaw-2836	686	87	from	from	ADP
taxlaw-2836	686	88	political	political	ADJ
taxlaw-2836	686	89	interference	interference	NOUN
taxlaw-2836	686	90	,	,	PUNCT
taxlaw-2836	686	91	but	but	CCONJ
taxlaw-2836	686	92	are	be	AUX
taxlaw-2836	686	93	only	only	ADV
taxlaw-2836	686	94	available	available	ADJ
taxlaw-2836	686	95	if	if	SCONJ
taxlaw-2836	686	96	congress	congress	PROPN
taxlaw-2836	686	97	is	be	AUX
taxlaw-2836	686	98	willing	willing	ADJ
taxlaw-2836	686	99	to	to	PART
taxlaw-2836	686	100	authorize	authorize	VERB
taxlaw-2836	686	101	them	they	PRON
taxlaw-2836	686	102	and	and	CCONJ
taxlaw-2836	686	103	thereby	thereby	ADV
taxlaw-2836	686	104	surrender	surrender	VERB
taxlaw-2836	686	105	this	this	DET
taxlaw-2836	686	106	means	mean	NOUN
taxlaw-2836	686	107	of	of	ADP
taxlaw-2836	686	108	influencing	influence	VERB
taxlaw-2836	686	109	the	the	DET
taxlaw-2836	686	110	agency	agency	NOUN
taxlaw-2836	686	111	.	.	PUNCT
taxlaw-2836	687	1	self	self	NOUN
taxlaw-2836	687	2	-	-	PUNCT
taxlaw-2836	687	3	funding	funding	NOUN
taxlaw-2836	687	4	also	also	ADV
taxlaw-2836	687	5	may	may	AUX
taxlaw-2836	687	6	increase	increase	VERB
taxlaw-2836	687	7	presidential	presidential	ADJ
taxlaw-2836	687	8	influence	influence	NOUN
taxlaw-2836	687	9	,	,	PUNCT
taxlaw-2836	687	10	particularly	particularly	ADV
taxlaw-2836	687	11	as	as	SCONJ
taxlaw-2836	687	12	exercised	exercise	VERB
taxlaw-2836	687	13	through	through	ADP
taxlaw-2836	687	14	the	the	DET
taxlaw-2836	687	15	appointment	appointment	NOUN
taxlaw-2836	687	16	process	process	NOUN
taxlaw-2836	687	17	,	,	PUNCT
taxlaw-2836	687	18	as	as	SCONJ
taxlaw-2836	687	19	compared	compare	VERB
taxlaw-2836	687	20	to	to	ADP
taxlaw-2836	687	21	congressional	congressional	ADJ
taxlaw-2836	687	22	influence.247	influence.247	NOUN
taxlaw-2836	687	23	at	at	ADP
taxlaw-2836	687	24	the	the	DET
taxlaw-2836	687	25	same	same	ADJ
taxlaw-2836	687	26	time	time	NOUN
taxlaw-2836	687	27	,	,	PUNCT
taxlaw-2836	687	28	such	such	DET
taxlaw-2836	687	29	a	a	DET
taxlaw-2836	687	30	departure	departure	NOUN
taxlaw-2836	687	31	may	may	AUX
taxlaw-2836	687	32	leave	leave	VERB
taxlaw-2836	687	33	certain	certain	ADJ
taxlaw-2836	687	34	advantages	advantage	NOUN
taxlaw-2836	687	35	behind	behind	ADV
taxlaw-2836	687	36	.	.	PUNCT
taxlaw-2836	688	1	even	even	ADV
taxlaw-2836	688	2	with	with	ADP
taxlaw-2836	688	3	its	its	PRON
taxlaw-2836	688	4	battered	battered	ADJ
taxlaw-2836	688	5	reputation	reputation	NOUN
taxlaw-2836	688	6	,	,	PUNCT
taxlaw-2836	688	7	a	a	DET
taxlaw-2836	688	8	letter	letter	NOUN
taxlaw-2836	688	9	from	from	ADP
taxlaw-2836	688	10	the	the	DET
taxlaw-2836	688	11	irs	irs	PROPN
taxlaw-2836	688	12	has	have	VERB
taxlaw-2836	688	13	an	an	DET
taxlaw-2836	688	14	in	in	ADP
taxlaw-2836	688	15	terrorem	terrorem	ADJ
taxlaw-2836	688	16	effect	effect	NOUN
taxlaw-2836	688	17	that	that	SCONJ
taxlaw-2836	688	18	a	a	DET
taxlaw-2836	688	19	new	new	ADJ
taxlaw-2836	688	20	agency	agency	NOUN
taxlaw-2836	688	21	would	would	AUX
taxlaw-2836	688	22	be	be	AUX
taxlaw-2836	688	23	hard	hard	ADV
taxlaw-2836	688	24	-	-	PUNCT
taxlaw-2836	688	25	pressed	press	VERB
taxlaw-2836	688	26	to	to	PART
taxlaw-2836	688	27	duplicate	duplicate	VERB
taxlaw-2836	688	28	.	.	PUNCT
taxlaw-2836	689	1	as	as	ADP
taxlaw-2836	689	2	part	part	NOUN
taxlaw-2836	689	3	of	of	ADP
taxlaw-2836	689	4	the	the	DET
taxlaw-2836	689	5	irs	irs	PROPN
taxlaw-2836	689	6	,	,	PUNCT
taxlaw-2836	689	7	the	the	DET
taxlaw-2836	689	8	exempt	exempt	ADJ
taxlaw-2836	689	9	organization	organization	NOUN
taxlaw-2836	689	10	function	function	NOUN
taxlaw-2836	689	11	also	also	ADV
taxlaw-2836	689	12	receives	receive	VERB
taxlaw-2836	689	13	support	support	NOUN
taxlaw-2836	689	14	in	in	ADP
taxlaw-2836	689	15	numerous	numerous	ADJ
taxlaw-2836	689	16	ways	way	NOUN
taxlaw-2836	689	17	from	from	ADP
taxlaw-2836	689	18	other	other	ADJ
taxlaw-2836	689	19	parts	part	NOUN
taxlaw-2836	689	20	of	of	ADP
taxlaw-2836	689	21	the	the	DET
taxlaw-2836	689	22	federal	federal	ADJ
taxlaw-2836	689	23	government	government	NOUN
taxlaw-2836	689	24	that	that	PRON
taxlaw-2836	689	25	would	would	AUX
taxlaw-2836	689	26	have	have	VERB
taxlaw-2836	689	27	to	to	PART
taxlaw-2836	689	28	either	either	CCONJ
taxlaw-2836	689	29	remain	remain	VERB
taxlaw-2836	689	30	available	available	ADJ
taxlaw-2836	689	31	to	to	ADP
taxlaw-2836	689	32	the	the	DET
taxlaw-2836	689	33	new	new	ADJ
taxlaw-2836	689	34	agency	agency	NOUN
taxlaw-2836	689	35	or	or	CCONJ
taxlaw-2836	689	36	be	be	AUX
taxlaw-2836	689	37	transferred	transfer	VERB
taxlaw-2836	689	38	to	to	ADP
taxlaw-2836	689	39	it.248	it.248	NOUN
taxlaw-2836	689	40	at	at	ADP
taxlaw-2836	689	41	first	first	ADJ
taxlaw-2836	689	42	glance	glance	NOUN
taxlaw-2836	689	43	,	,	PUNCT
taxlaw-2836	689	44	neither	neither	PRON
taxlaw-2836	689	45	of	of	ADP
taxlaw-2836	689	46	these	these	DET
taxlaw-2836	689	47	disadvantages	disadvantage	NOUN
taxlaw-2836	689	48	appears	appear	VERB
taxlaw-2836	689	49	particularly	particularly	ADV
taxlaw-2836	689	50	strong	strong	ADJ
taxlaw-2836	689	51	,	,	PUNCT
taxlaw-2836	689	52	however	however	ADV
taxlaw-2836	689	53	,	,	PUNCT
taxlaw-2836	689	54	especially	especially	ADV
taxlaw-2836	689	55	since	since	SCONJ
taxlaw-2836	689	56	maintaining	maintain	VERB
taxlaw-2836	689	57	existing	exist	VERB
taxlaw-2836	689	58	support	support	NOUN
taxlaw-2836	689	59	(	(	PUNCT
taxlaw-2836	689	60	e.g.	e.g.	ADV
taxlaw-2836	689	61	,	,	PUNCT
taxlaw-2836	689	62	irs	irs	PROPN
taxlaw-2836	689	63	service	service	NOUN
taxlaw-2836	689	64	center	center	NOUN
taxlaw-2836	689	65	processing	processing	NOUN
taxlaw-2836	689	66	of	of	ADP
taxlaw-2836	689	67	forms	form	NOUN
taxlaw-2836	689	68	,	,	PUNCT
taxlaw-2836	689	69	the	the	DET
taxlaw-2836	689	70	department	department	PROPN
taxlaw-2836	689	71	of	of	ADP
taxlaw-2836	689	72	justice	justice	PROPN
taxlaw-2836	689	73	tax	tax	PROPN
taxlaw-2836	689	74	division	division	NOUN
taxlaw-2836	689	75	’s	’s	PART
taxlaw-2836	689	76	litigation	litigation	NOUN
taxlaw-2836	689	77	support	support	NOUN
taxlaw-2836	689	78	)	)	PUNCT
taxlaw-2836	689	79	or	or	CCONJ
taxlaw-2836	689	80	assuming	assume	VERB
taxlaw-2836	689	81	it	it	PRON
taxlaw-2836	689	82	(	(	PUNCT
taxlaw-2836	689	83	e.g.	e.g.	ADV
taxlaw-2836	689	84	,	,	PUNCT
taxlaw-2836	689	85	hiring	hire	VERB
taxlaw-2836	689	86	inhouse	inhouse	NOUN
taxlaw-2836	689	87	attorneys	attorney	NOUN
taxlaw-2836	689	88	to	to	PART
taxlaw-2836	689	89	provide	provide	VERB
taxlaw-2836	689	90	legal	legal	ADJ
taxlaw-2836	689	91	support	support	NOUN
taxlaw-2836	689	92	in	in	ADP
taxlaw-2836	689	93	place	place	NOUN
taxlaw-2836	689	94	of	of	ADP
taxlaw-2836	689	95	irs	irs	PROPN
taxlaw-2836	689	96	chief	chief	ADJ
taxlaw-2836	689	97	counsel	counsel	NOUN
taxlaw-2836	689	98	)	)	PUNCT
taxlaw-2836	689	99	appears	appear	VERB
taxlaw-2836	689	100	to	to	PART
taxlaw-2836	689	101	be	be	AUX
taxlaw-2836	689	102	achievable	achievable	ADJ
taxlaw-2836	689	103	.	.	PUNCT
taxlaw-2836	690	1	certain	certain	ADJ
taxlaw-2836	690	2	restrictions	restriction	NOUN
taxlaw-2836	690	3	would	would	AUX
taxlaw-2836	690	4	continue	continue	VERB
taxlaw-2836	690	5	to	to	PART
taxlaw-2836	690	6	apply	apply	VERB
taxlaw-2836	690	7	,	,	PUNCT
taxlaw-2836	690	8	however	however	ADV
taxlaw-2836	690	9	,	,	PUNCT
taxlaw-2836	690	10	including	include	VERB
taxlaw-2836	690	11	civil	civil	ADJ
taxlaw-2836	690	12	service	service	NOUN
taxlaw-2836	690	13	rules	rule	NOUN
taxlaw-2836	690	14	and	and	CCONJ
taxlaw-2836	690	15	compensation	compensation	NOUN
taxlaw-2836	690	16	levels	level	NOUN
taxlaw-2836	690	17	that	that	PRON
taxlaw-2836	690	18	may	may	AUX
taxlaw-2836	690	19	inhibit	inhibit	VERB
taxlaw-2836	690	20	the	the	DET
taxlaw-2836	690	21	ability	ability	NOUN
taxlaw-2836	690	22	of	of	ADP
taxlaw-2836	690	23	the	the	DET
taxlaw-2836	690	24	new	new	ADJ
taxlaw-2836	690	25	agency	agency	NOUN
taxlaw-2836	690	26	to	to	PART
taxlaw-2836	690	27	hire	hire	VERB
taxlaw-2836	690	28	and	and	CCONJ
taxlaw-2836	690	29	retain	retain	VERB
taxlaw-2836	690	30	qualified	qualified	ADJ
taxlaw-2836	690	31	personnel.249	personnel.249	NOUN
taxlaw-2836	690	32	similarly	similarly	ADV
taxlaw-2836	690	33	,	,	PUNCT
taxlaw-2836	690	34	procurement	procurement	NOUN
taxlaw-2836	690	35	rules	rule	NOUN
taxlaw-2836	690	36	may	may	AUX
taxlaw-2836	690	37	limit	limit	VERB
taxlaw-2836	690	38	the	the	DET
taxlaw-2836	690	39	ability	ability	NOUN
taxlaw-2836	690	40	of	of	ADP
taxlaw-2836	690	41	the	the	DET
taxlaw-2836	690	42	new	new	ADJ
taxlaw-2836	690	43	242	242	NUM
taxlaw-2836	690	44	see	see	NOUN
taxlaw-2836	690	45	helge	helge	NOUN
taxlaw-2836	690	46	,	,	PUNCT
taxlaw-2836	690	47	supra	supra	PROPN
taxlaw-2836	690	48	note	note	PROPN
taxlaw-2836	690	49	97	97	NUM
taxlaw-2836	690	50	,	,	PUNCT
taxlaw-2836	690	51	at	at	ADP
taxlaw-2836	690	52	25	25	NUM
taxlaw-2836	690	53	;	;	PUNCT
taxlaw-2836	690	54	kristin	kristin	PROPN
taxlaw-2836	690	55	e.	e.	PROPN
taxlaw-2836	690	56	hickman	hickman	PROPN
taxlaw-2836	690	57	,	,	PUNCT
taxlaw-2836	690	58	administering	administer	VERB
taxlaw-2836	690	59	the	the	DET
taxlaw-2836	690	60	tax	tax	NOUN
taxlaw-2836	690	61	system	system	NOUN
taxlaw-2836	690	62	we	we	PRON
taxlaw-2836	690	63	have	have	VERB
taxlaw-2836	690	64	,	,	PUNCT
taxlaw-2836	690	65	63	63	NUM
taxlaw-2836	690	66	duke	duke	PROPN
taxlaw-2836	690	67	l.j	l.j	PROPN
taxlaw-2836	690	68	.	.	PROPN
taxlaw-2836	690	69	1717	1717	NUM
taxlaw-2836	690	70	,	,	PUNCT
taxlaw-2836	690	71	1733	1733	NUM
taxlaw-2836	690	72	-	-	SYM
taxlaw-2836	690	73	35	35	NUM
taxlaw-2836	690	74	(	(	PUNCT
taxlaw-2836	690	75	2014	2014	NUM
taxlaw-2836	690	76	)	)	PUNCT
taxlaw-2836	690	77	;	;	PUNCT
taxlaw-2836	690	78	owens	owens	PROPN
taxlaw-2836	690	79	,	,	PUNCT
taxlaw-2836	690	80	supra	supra	PROPN
taxlaw-2836	690	81	note	note	PROPN
taxlaw-2836	690	82	58	58	NUM
taxlaw-2836	690	83	,	,	PUNCT
taxlaw-2836	690	84	at	at	ADP
taxlaw-2836	690	85	5	5	NUM
taxlaw-2836	690	86	-	-	SYM
taxlaw-2836	690	87	7	7	NUM
taxlaw-2836	690	88	.	.	X
taxlaw-2836	691	1	243	243	NUM
taxlaw-2836	691	2	see	see	NOUN
taxlaw-2836	691	3	supra	supra	PROPN
taxlaw-2836	691	4	note	note	PROPN
taxlaw-2836	691	5	1	1	NUM
taxlaw-2836	691	6	.	.	NUM
taxlaw-2836	691	7	244	244	NUM
taxlaw-2836	691	8	see	see	VERB
taxlaw-2836	691	9	jct	jct	PROPN
taxlaw-2836	691	10	2000	2000	NUM
taxlaw-2836	691	11	report	report	NOUN
taxlaw-2836	691	12	,	,	PUNCT
taxlaw-2836	691	13	supra	supra	PROPN
taxlaw-2836	691	14	note	note	NOUN
taxlaw-2836	691	15	23	23	NUM
taxlaw-2836	691	16	,	,	PUNCT
taxlaw-2836	691	17	at	at	ADP
taxlaw-2836	691	18	120	120	NUM
taxlaw-2836	691	19	(	(	PUNCT
taxlaw-2836	691	20	eo	eo	NOUN
taxlaw-2836	691	21	division	division	NOUN
taxlaw-2836	691	22	budget	budget	NOUN
taxlaw-2836	691	23	of	of	ADP
taxlaw-2836	691	24	$	$	SYM
taxlaw-2836	691	25	61.7	61.7	NUM
taxlaw-2836	691	26	million	million	NUM
taxlaw-2836	691	27	in	in	ADP
taxlaw-2836	691	28	fiscal	fiscal	ADJ
taxlaw-2836	691	29	year	year	NOUN
taxlaw-2836	691	30	1999	1999	NUM
taxlaw-2836	691	31	)	)	PUNCT
taxlaw-2836	691	32	.	.	PUNCT
taxlaw-2836	692	1	245	245	NUM
taxlaw-2836	692	2	see	see	VERB
taxlaw-2836	692	3	ashley	ashley	PROPN
taxlaw-2836	692	4	c.	c.	PROPN
taxlaw-2836	692	5	brown	brown	PROPN
taxlaw-2836	692	6	,	,	PUNCT
taxlaw-2836	692	7	the	the	DET
taxlaw-2836	692	8	funding	funding	NOUN
taxlaw-2836	692	9	of	of	ADP
taxlaw-2836	692	10	independent	independent	ADJ
taxlaw-2836	692	11	regulatory	regulatory	ADJ
taxlaw-2836	692	12	agencies	agency	NOUN
taxlaw-2836	692	13	:	:	PUNCT
taxlaw-2836	692	14	a	a	DET
taxlaw-2836	692	15	special	special	ADJ
taxlaw-2836	692	16	report	report	NOUN
taxlaw-2836	692	17	to	to	ADP
taxlaw-2836	692	18	the	the	DET
taxlaw-2836	692	19	public	public	ADJ
taxlaw-2836	692	20	utilities	utility	NOUN
taxlaw-2836	692	21	commission	commission	PROPN
taxlaw-2836	692	22	of	of	ADP
taxlaw-2836	692	23	anguilla	anguilla	NOUN
taxlaw-2836	692	24	7	7	NUM
taxlaw-2836	692	25	(	(	PUNCT
taxlaw-2836	692	26	2008	2008	NUM
taxlaw-2836	692	27	)	)	PUNCT
taxlaw-2836	692	28	,	,	PUNCT
taxlaw-2836	692	29	http://www.hks.harvard.edu/hepg	http://www.hks.harvard.edu/hepg	PROPN
taxlaw-2836	692	30	/papers	/papers	SYM
taxlaw-2836	692	31	/	/	SYM
taxlaw-2836	692	32	anguillapuc.pdf	anguillapuc.pdf	X
taxlaw-2836	693	1	[	[	X
taxlaw-2836	693	2	http://perma.cc/hm8p-r4zq	http://perma.cc/hm8p-r4zq	X
taxlaw-2836	693	3	]	]	X
taxlaw-2836	693	4	;	;	PUNCT
taxlaw-2836	693	5	joel	joel	PROPN
taxlaw-2836	693	6	seligman	seligman	PROPN
taxlaw-2836	693	7	,	,	PUNCT
taxlaw-2836	693	8	self	self	NOUN
taxlaw-2836	693	9	-	-	PUNCT
taxlaw-2836	693	10	funding	funding	NOUN
taxlaw-2836	693	11	for	for	ADP
taxlaw-2836	693	12	the	the	DET
taxlaw-2836	693	13	securities	securities	PROPN
taxlaw-2836	693	14	and	and	CCONJ
taxlaw-2836	693	15	exchange	exchange	PROPN
taxlaw-2836	693	16	commission	commission	PROPN
taxlaw-2836	693	17	,	,	PUNCT
taxlaw-2836	693	18	28	28	NUM
taxlaw-2836	693	19	nova	nova	PROPN
taxlaw-2836	693	20	l.	l.	PROPN
taxlaw-2836	693	21	rev	rev	PROPN
taxlaw-2836	693	22	.	.	PROPN
taxlaw-2836	693	23	233	233	NUM
taxlaw-2836	693	24	,	,	PUNCT
taxlaw-2836	693	25	253	253	NUM
taxlaw-2836	693	26	-	-	SYM
taxlaw-2836	693	27	54	54	NUM
taxlaw-2836	693	28	(	(	PUNCT
taxlaw-2836	693	29	2004	2004	NUM
taxlaw-2836	693	30	)	)	PUNCT
taxlaw-2836	693	31	;	;	PUNCT
taxlaw-2836	693	32	note	note	VERB
taxlaw-2836	693	33	,	,	PUNCT
taxlaw-2836	693	34	independence	independence	NOUN
taxlaw-2836	693	35	,	,	PUNCT
taxlaw-2836	693	36	congressional	congressional	ADJ
taxlaw-2836	693	37	weakness	weakness	NOUN
taxlaw-2836	693	38	,	,	PUNCT
taxlaw-2836	693	39	and	and	CCONJ
taxlaw-2836	693	40	the	the	DET
taxlaw-2836	693	41	importance	importance	NOUN
taxlaw-2836	693	42	of	of	ADP
taxlaw-2836	693	43	appointment	appointment	NOUN
taxlaw-2836	693	44	:	:	PUNCT
taxlaw-2836	693	45	the	the	DET
taxlaw-2836	693	46	impact	impact	NOUN
taxlaw-2836	693	47	of	of	ADP
taxlaw-2836	693	48	combining	combine	VERB
taxlaw-2836	693	49	budgetary	budgetary	ADJ
taxlaw-2836	693	50	autonomy	autonomy	NOUN
taxlaw-2836	693	51	with	with	ADP
taxlaw-2836	693	52	removal	removal	NOUN
taxlaw-2836	693	53	protection	protection	NOUN
taxlaw-2836	693	54	,	,	PUNCT
taxlaw-2836	693	55	125	125	NUM
taxlaw-2836	693	56	harv	harv	NOUN
taxlaw-2836	693	57	.	.	PUNCT
taxlaw-2836	694	1	l.	l.	PROPN
taxlaw-2836	694	2	rev	rev	PROPN
taxlaw-2836	694	3	.	.	PROPN
taxlaw-2836	694	4	1822	1822	NUM
taxlaw-2836	694	5	,	,	PUNCT
taxlaw-2836	694	6	1825	1825	NUM
taxlaw-2836	694	7	-	-	SYM
taxlaw-2836	694	8	29	29	NUM
taxlaw-2836	694	9	(	(	PUNCT
taxlaw-2836	694	10	2012	2012	NUM
taxlaw-2836	694	11	)	)	PUNCT
taxlaw-2836	694	12	.	.	PUNCT
taxlaw-2836	695	1	246	246	NUM
taxlaw-2836	695	2	see	see	VERB
taxlaw-2836	695	3	brown	brown	ADJ
taxlaw-2836	695	4	,	,	PUNCT
taxlaw-2836	695	5	supra	supra	PROPN
taxlaw-2836	695	6	note	note	NOUN
taxlaw-2836	695	7	245	245	NUM
taxlaw-2836	695	8	,	,	PUNCT
taxlaw-2836	695	9	at	at	ADP
taxlaw-2836	695	10	4	4	NUM
taxlaw-2836	695	11	,	,	PUNCT
taxlaw-2836	695	12	8	8	NUM
taxlaw-2836	695	13	;	;	PUNCT
taxlaw-2836	695	14	seligman	seligman	NOUN
taxlaw-2836	695	15	,	,	PUNCT
taxlaw-2836	695	16	supra	supra	PROPN
taxlaw-2836	695	17	note	note	NOUN
taxlaw-2836	695	18	245	245	NUM
taxlaw-2836	695	19	,	,	PUNCT
taxlaw-2836	695	20	at	at	ADP
taxlaw-2836	695	21	254	254	NUM
taxlaw-2836	695	22	-	-	SYM
taxlaw-2836	695	23	55	55	NUM
taxlaw-2836	695	24	.	.	PUNCT
taxlaw-2836	695	25	247	247	NUM
taxlaw-2836	695	26	see	see	NOUN
taxlaw-2836	695	27	note	note	NOUN
taxlaw-2836	695	28	,	,	PUNCT
taxlaw-2836	695	29	supra	supra	PROPN
taxlaw-2836	695	30	note	note	NOUN
taxlaw-2836	695	31	245	245	NUM
taxlaw-2836	695	32	,	,	PUNCT
taxlaw-2836	695	33	at	at	ADP
taxlaw-2836	695	34	1839	1839	NUM
taxlaw-2836	695	35	.	.	PUNCT
taxlaw-2836	696	1	248	248	NUM
taxlaw-2836	696	2	see	see	VERB
taxlaw-2836	696	3	supra	supra	PROPN
taxlaw-2836	696	4	note	note	PROPN
taxlaw-2836	696	5	32	32	NUM
taxlaw-2836	696	6	and	and	CCONJ
taxlaw-2836	696	7	accompanying	accompany	VERB
taxlaw-2836	696	8	text	text	NOUN
taxlaw-2836	696	9	.	.	PUNCT
taxlaw-2836	697	1	249	249	NUM
taxlaw-2836	697	2	see	see	VERB
taxlaw-2836	697	3	fremont	fremont	PROPN
taxlaw-2836	697	4	-	-	PUNCT
taxlaw-2836	697	5	smith	smith	PROPN
taxlaw-2836	697	6	,	,	PUNCT
taxlaw-2836	697	7	supra	supra	PROPN
taxlaw-2836	697	8	note	note	PROPN
taxlaw-2836	697	9	8	8	NUM
taxlaw-2836	697	10	,	,	PUNCT
taxlaw-2836	697	11	at	at	ADP
taxlaw-2836	697	12	392	392	NUM
taxlaw-2836	697	13	;	;	PUNCT
taxlaw-2836	697	14	brown	brown	ADJ
taxlaw-2836	697	15	,	,	PUNCT
taxlaw-2836	697	16	supra	supra	PROPN
taxlaw-2836	697	17	note	note	NOUN
taxlaw-2836	697	18	245	245	NUM
taxlaw-2836	697	19	,	,	PUNCT
taxlaw-2836	697	20	at	at	ADP
taxlaw-2836	697	21	13	13	NUM
taxlaw-2836	697	22	-	-	SYM
taxlaw-2836	697	23	14	14	NUM
taxlaw-2836	697	24	;	;	PUNCT
taxlaw-2836	697	25	owens	owens	PROPN
taxlaw-2836	697	26	,	,	PUNCT
taxlaw-2836	697	27	supra	supra	PROPN
taxlaw-2836	697	28	note	note	PROPN
taxlaw-2836	697	29	58	58	NUM
taxlaw-2836	697	30	,	,	PUNCT
taxlaw-2836	697	31	at	at	ADP
taxlaw-2836	697	32	5	5	NUM
taxlaw-2836	697	33	.	.	NOUN
taxlaw-2836	697	34	2016	2016	NUM
taxlaw-2836	697	35	]	]	PUNCT
taxlaw-2836	697	36	“	"	PUNCT
taxlaw-2836	697	37	the	the	DET
taxlaw-2836	697	38	better	well	ADJ
taxlaw-2836	697	39	part	part	NOUN
taxlaw-2836	697	40	of	of	ADP
taxlaw-2836	697	41	valour	valour	NOUN
taxlaw-2836	697	42	is	be	AUX
taxlaw-2836	697	43	discretion	discretion	NOUN
taxlaw-2836	697	44	”	"	PUNCT
taxlaw-2836	697	45	117	117	NUM
taxlaw-2836	697	46	agency	agency	NOUN
taxlaw-2836	697	47	to	to	PART
taxlaw-2836	697	48	obtain	obtain	VERB
taxlaw-2836	697	49	needed	needed	ADJ
taxlaw-2836	697	50	technology	technology	NOUN
taxlaw-2836	697	51	and	and	CCONJ
taxlaw-2836	697	52	outside	outside	ADJ
taxlaw-2836	697	53	expertise	expertise	NOUN
taxlaw-2836	697	54	in	in	ADP
taxlaw-2836	697	55	the	the	DET
taxlaw-2836	697	56	form	form	NOUN
taxlaw-2836	697	57	of	of	ADP
taxlaw-2836	697	58	consultants.250	consultants.250	PROPN
taxlaw-2836	697	59	perhaps	perhaps	ADV
taxlaw-2836	697	60	most	most	ADV
taxlaw-2836	697	61	importantly	importantly	ADV
taxlaw-2836	697	62	,	,	PUNCT
taxlaw-2836	697	63	it	it	PRON
taxlaw-2836	697	64	is	be	AUX
taxlaw-2836	697	65	not	not	PART
taxlaw-2836	697	66	clear	clear	ADJ
taxlaw-2836	697	67	to	to	ADP
taxlaw-2836	697	68	what	what	DET
taxlaw-2836	697	69	extent	extent	NOUN
taxlaw-2836	697	70	congress	congress	PROPN
taxlaw-2836	697	71	would	would	AUX
taxlaw-2836	697	72	fund	fund	VERB
taxlaw-2836	697	73	any	any	DET
taxlaw-2836	697	74	new	new	ADJ
taxlaw-2836	697	75	agency	agency	NOUN
taxlaw-2836	697	76	,	,	PUNCT
taxlaw-2836	697	77	particularly	particularly	ADV
taxlaw-2836	697	78	in	in	ADP
taxlaw-2836	697	79	these	these	DET
taxlaw-2836	697	80	budget	budget	NOUN
taxlaw-2836	697	81	-	-	PUNCT
taxlaw-2836	697	82	conscious	conscious	ADJ
taxlaw-2836	697	83	times.251	times.251	NOUN
taxlaw-2836	697	84	finally	finally	ADV
taxlaw-2836	697	85	,	,	PUNCT
taxlaw-2836	697	86	careful	careful	ADJ
taxlaw-2836	697	87	consideration	consideration	NOUN
taxlaw-2836	697	88	would	would	AUX
taxlaw-2836	697	89	also	also	ADV
taxlaw-2836	697	90	have	have	VERB
taxlaw-2836	697	91	to	to	PART
taxlaw-2836	697	92	be	be	AUX
taxlaw-2836	697	93	given	give	VERB
taxlaw-2836	697	94	regarding	regard	VERB
taxlaw-2836	697	95	what	what	DET
taxlaw-2836	697	96	portions	portion	NOUN
taxlaw-2836	697	97	of	of	ADP
taxlaw-2836	697	98	the	the	DET
taxlaw-2836	697	99	internal	internal	PROPN
taxlaw-2836	697	100	revenue	revenue	NOUN
taxlaw-2836	697	101	code	code	NOUN
taxlaw-2836	697	102	would	would	AUX
taxlaw-2836	697	103	become	become	VERB
taxlaw-2836	697	104	subject	subject	ADJ
taxlaw-2836	697	105	to	to	ADP
taxlaw-2836	697	106	the	the	DET
taxlaw-2836	697	107	interpretation	interpretation	NOUN
taxlaw-2836	697	108	and	and	CCONJ
taxlaw-2836	697	109	enforcement	enforcement	NOUN
taxlaw-2836	697	110	of	of	ADP
taxlaw-2836	697	111	the	the	DET
taxlaw-2836	697	112	new	new	ADJ
taxlaw-2836	697	113	agency	agency	NOUN
taxlaw-2836	697	114	and	and	CCONJ
taxlaw-2836	697	115	what	what	DET
taxlaw-2836	697	116	portions	portion	NOUN
taxlaw-2836	697	117	would	would	AUX
taxlaw-2836	697	118	remain	remain	VERB
taxlaw-2836	697	119	with	with	ADP
taxlaw-2836	697	120	the	the	DET
taxlaw-2836	697	121	irs	irs	PROPN
taxlaw-2836	697	122	to	to	PART
taxlaw-2836	697	123	minimize	minimize	VERB
taxlaw-2836	697	124	overlap	overlap	NOUN
taxlaw-2836	697	125	and	and	CCONJ
taxlaw-2836	697	126	the	the	DET
taxlaw-2836	697	127	resulting	result	VERB
taxlaw-2836	697	128	need	need	NOUN
taxlaw-2836	697	129	for	for	ADP
taxlaw-2836	697	130	coordination.252	coordination.252	NOUN
taxlaw-2836	697	131	2	2	NUM
taxlaw-2836	697	132	.	.	PUNCT
taxlaw-2836	697	133	leaving	leave	VERB
taxlaw-2836	697	134	the	the	DET
taxlaw-2836	697	135	federal	federal	ADJ
taxlaw-2836	697	136	government	government	NOUN
taxlaw-2836	697	137	the	the	DET
taxlaw-2836	697	138	type	type	NOUN
taxlaw-2836	697	139	of	of	ADP
taxlaw-2836	697	140	sro	sro	NOUN
taxlaw-2836	697	141	proposed	propose	VERB
taxlaw-2836	697	142	by	by	ADP
taxlaw-2836	697	143	owens	owens	PROPN
taxlaw-2836	697	144	is	be	AUX
taxlaw-2836	697	145	one	one	NUM
taxlaw-2836	697	146	that	that	PRON
taxlaw-2836	697	147	would	would	AUX
taxlaw-2836	697	148	have	have	VERB
taxlaw-2836	697	149	mandatory	mandatory	ADJ
taxlaw-2836	697	150	(	(	PUNCT
taxlaw-2836	697	151	as	as	SCONJ
taxlaw-2836	697	152	opposed	oppose	VERB
taxlaw-2836	697	153	to	to	ADP
taxlaw-2836	697	154	voluntary	voluntary	ADJ
taxlaw-2836	697	155	)	)	PUNCT
taxlaw-2836	697	156	membership	membership	NOUN
taxlaw-2836	697	157	for	for	ADP
taxlaw-2836	697	158	all	all	PRON
taxlaw-2836	697	159	exempt	exempt	ADJ
taxlaw-2836	697	160	(	(	PUNCT
taxlaw-2836	697	161	or	or	CCONJ
taxlaw-2836	697	162	at	at	ADP
taxlaw-2836	697	163	least	least	ADJ
taxlaw-2836	697	164	charitable	charitable	ADJ
taxlaw-2836	697	165	)	)	PUNCT
taxlaw-2836	697	166	organizations	organization	NOUN
taxlaw-2836	697	167	and	and	CCONJ
taxlaw-2836	697	168	would	would	AUX
taxlaw-2836	697	169	wield	wield	VERB
taxlaw-2836	697	170	implementation	implementation	NOUN
taxlaw-2836	697	171	and	and	CCONJ
taxlaw-2836	697	172	enforcement	enforcement	NOUN
taxlaw-2836	697	173	authority	authority	NOUN
taxlaw-2836	697	174	(	(	PUNCT
taxlaw-2836	697	175	including	include	VERB
taxlaw-2836	697	176	the	the	DET
taxlaw-2836	697	177	ability	ability	NOUN
taxlaw-2836	697	178	to	to	PART
taxlaw-2836	697	179	impose	impose	VERB
taxlaw-2836	697	180	direct	direct	ADJ
taxlaw-2836	697	181	sanctions	sanction	NOUN
taxlaw-2836	697	182	,	,	PUNCT
taxlaw-2836	697	183	unlike	unlike	ADP
taxlaw-2836	697	184	most	most	ADJ
taxlaw-2836	697	185	private	private	ADJ
taxlaw-2836	697	186	accrediting	accrediting	NOUN
taxlaw-2836	697	187	bodies	body	NOUN
taxlaw-2836	697	188	)	)	PUNCT
taxlaw-2836	697	189	.	.	PUNCT
taxlaw-2836	698	1	253	253	NUM
taxlaw-2836	698	2	the	the	DET
taxlaw-2836	698	3	academic	academic	ADJ
taxlaw-2836	698	4	literature	literature	NOUN
taxlaw-2836	698	5	relating	relate	VERB
taxlaw-2836	698	6	to	to	ADP
taxlaw-2836	698	7	sros	sros	PROPN
taxlaw-2836	698	8	indicates	indicate	VERB
taxlaw-2836	698	9	there	there	PRON
taxlaw-2836	698	10	are	be	VERB
taxlaw-2836	698	11	four	four	NUM
taxlaw-2836	698	12	threshold	threshold	NOUN
taxlaw-2836	698	13	requirements	requirement	NOUN
taxlaw-2836	698	14	for	for	ADP
taxlaw-2836	698	15	successful	successful	ADJ
taxlaw-2836	698	16	execution	execution	NOUN
taxlaw-2836	698	17	of	of	ADP
taxlaw-2836	698	18	this	this	DET
taxlaw-2836	698	19	type	type	NOUN
taxlaw-2836	698	20	of	of	ADP
taxlaw-2836	698	21	sro	sro	NOUN
taxlaw-2836	698	22	’s	’s	PART
taxlaw-2836	698	23	regulatory	regulatory	ADJ
taxlaw-2836	698	24	role	role	NOUN
taxlaw-2836	698	25	.	.	PUNCT
taxlaw-2836	699	1	first	first	ADV
taxlaw-2836	699	2	,	,	PUNCT
taxlaw-2836	699	3	the	the	DET
taxlaw-2836	699	4	regulated	regulated	ADJ
taxlaw-2836	699	5	community	community	NOUN
taxlaw-2836	699	6	must	must	AUX
taxlaw-2836	699	7	support	support	VERB
taxlaw-2836	699	8	both	both	DET
taxlaw-2836	699	9	the	the	DET
taxlaw-2836	699	10	creation	creation	NOUN
taxlaw-2836	699	11	of	of	ADP
taxlaw-2836	699	12	the	the	DET
taxlaw-2836	699	13	sro	sro	NOUN
taxlaw-2836	699	14	and	and	CCONJ
taxlaw-2836	699	15	regulation	regulation	NOUN
taxlaw-2836	699	16	by	by	ADP
taxlaw-2836	699	17	that	that	DET
taxlaw-2836	699	18	sro	sro	VERB
taxlaw-2836	699	19	in	in	ADP
taxlaw-2836	699	20	the	the	DET
taxlaw-2836	699	21	public	public	ADJ
taxlaw-2836	699	22	interest	interest	NOUN
taxlaw-2836	699	23	,	,	PUNCT
taxlaw-2836	699	24	including	include	VERB
taxlaw-2836	699	25	through	through	ADP
taxlaw-2836	699	26	needed	need	VERB
taxlaw-2836	699	27	enforcement	enforcement	NOUN
taxlaw-2836	699	28	.	.	PUNCT
taxlaw-2836	700	1	254	254	NUM
taxlaw-2836	700	2	second	second	ADJ
taxlaw-2836	700	3	,	,	PUNCT
taxlaw-2836	700	4	the	the	DET
taxlaw-2836	700	5	sro	sro	NOUN
taxlaw-2836	700	6	must	must	AUX
taxlaw-2836	700	7	be	be	AUX
taxlaw-2836	700	8	able	able	ADJ
taxlaw-2836	700	9	to	to	PART
taxlaw-2836	700	10	apply	apply	VERB
taxlaw-2836	700	11	legally	legally	ADV
taxlaw-2836	700	12	enforceable	enforceable	ADJ
taxlaw-2836	700	13	sanctions	sanction	NOUN
taxlaw-2836	700	14	to	to	ADP
taxlaw-2836	700	15	members	member	NOUN
taxlaw-2836	700	16	of	of	ADP
taxlaw-2836	700	17	the	the	DET
taxlaw-2836	700	18	regulated	regulated	ADJ
taxlaw-2836	700	19	community	community	NOUN
taxlaw-2836	700	20	who	who	PRON
taxlaw-2836	700	21	violate	violate	VERB
taxlaw-2836	700	22	the	the	DET
taxlaw-2836	700	23	applicable	applicable	ADJ
taxlaw-2836	700	24	rules.255	rules.255	PROPN
taxlaw-2836	700	25	third	third	ADJ
taxlaw-2836	700	26	,	,	PUNCT
taxlaw-2836	700	27	the	the	DET
taxlaw-2836	700	28	sro	sro	NOUN
taxlaw-2836	700	29	must	must	AUX
taxlaw-2836	700	30	be	be	AUX
taxlaw-2836	700	31	able	able	ADJ
taxlaw-2836	700	32	to	to	PART
taxlaw-2836	700	33	secure	secure	VERB
taxlaw-2836	700	34	sufficient	sufficient	ADJ
taxlaw-2836	700	35	resources	resource	NOUN
taxlaw-2836	700	36	,	,	PUNCT
taxlaw-2836	700	37	both	both	CCONJ
taxlaw-2836	700	38	in	in	ADP
taxlaw-2836	700	39	terms	term	NOUN
taxlaw-2836	700	40	of	of	ADP
taxlaw-2836	700	41	funding	funding	NOUN
taxlaw-2836	700	42	and	and	CCONJ
taxlaw-2836	700	43	staff	staff	NOUN
taxlaw-2836	700	44	expertise	expertise	NOUN
taxlaw-2836	700	45	,	,	PUNCT
taxlaw-2836	700	46	to	to	PART
taxlaw-2836	700	47	fulfill	fulfill	VERB
taxlaw-2836	700	48	its	its	PRON
taxlaw-2836	700	49	assigned	assign	VERB
taxlaw-2836	700	50	role.256	role.256	VERB
taxlaw-2836	700	51	fourth	fourth	ADV
taxlaw-2836	700	52	,	,	PUNCT
taxlaw-2836	700	53	the	the	DET
taxlaw-2836	700	54	government	government	NOUN
taxlaw-2836	700	55	agency	agency	NOUN
taxlaw-2836	700	56	overseeing	oversee	VERB
taxlaw-2836	700	57	the	the	DET
taxlaw-2836	700	58	sro	sro	NOUN
taxlaw-2836	700	59	must	must	AUX
taxlaw-2836	700	60	have	have	VERB
taxlaw-2836	700	61	sufficient	sufficient	ADJ
taxlaw-2836	700	62	resources	resource	NOUN
taxlaw-2836	700	63	,	,	PUNCT
taxlaw-2836	700	64	including	include	VERB
taxlaw-2836	700	65	expertise	expertise	NOUN
taxlaw-2836	700	66	,	,	PUNCT
taxlaw-2836	700	67	and	and	CCONJ
taxlaw-2836	700	68	incentives	incentive	VERB
taxlaw-2836	700	69	to	to	PART
taxlaw-2836	700	70	be	be	AUX
taxlaw-2836	700	71	effective	effective	ADJ
taxlaw-2836	700	72	as	as	ADP
taxlaw-2836	700	73	an	an	DET
taxlaw-2836	700	74	overseer.257	overseer.257	NUM
taxlaw-2836	700	75	the	the	DET
taxlaw-2836	700	76	exempt	exempt	ADJ
taxlaw-2836	700	77	organizations	organization	NOUN
taxlaw-2836	700	78	area	area	NOUN
taxlaw-2836	700	79	appears	appear	VERB
taxlaw-2836	700	80	to	to	PART
taxlaw-2836	700	81	satisfy	satisfy	VERB
taxlaw-2836	700	82	all	all	DET
taxlaw-2836	700	83	four	four	NUM
taxlaw-2836	700	84	of	of	ADP
taxlaw-2836	700	85	these	these	DET
taxlaw-2836	700	86	threshold	threshold	NOUN
taxlaw-2836	700	87	requirements	requirement	NOUN
taxlaw-2836	700	88	.	.	PUNCT
taxlaw-2836	701	1	as	as	SCONJ
taxlaw-2836	701	2	already	already	ADV
taxlaw-2836	701	3	noted	note	VERB
taxlaw-2836	701	4	,	,	PUNCT
taxlaw-2836	701	5	exempt	exempt	ADJ
taxlaw-2836	701	6	organizations	organization	NOUN
taxlaw-2836	701	7	,	,	PUNCT
taxlaw-2836	701	8	and	and	CCONJ
taxlaw-2836	701	9	particularly	particularly	ADV
taxlaw-2836	701	10	charities	charity	NOUN
taxlaw-2836	701	11	,	,	PUNCT
taxlaw-2836	701	12	generally	generally	ADV
taxlaw-2836	701	13	have	have	VERB
taxlaw-2836	701	14	a	a	DET
taxlaw-2836	701	15	strong	strong	ADJ
taxlaw-2836	701	16	interest	interest	NOUN
taxlaw-2836	701	17	in	in	ADP
taxlaw-2836	701	18	regulation	regulation	NOUN
taxlaw-2836	701	19	that	that	PRON
taxlaw-2836	701	20	promotes	promote	VERB
taxlaw-2836	701	21	the	the	DET
taxlaw-2836	701	22	public	public	NOUN
taxlaw-2836	701	23	’s	’s	PART
taxlaw-2836	701	24	interest	interest	NOUN
taxlaw-2836	701	25	in	in	ADP
taxlaw-2836	701	26	ensuring	ensure	VERB
taxlaw-2836	701	27	such	such	ADJ
taxlaw-2836	701	28	entities	entity	NOUN
taxlaw-2836	701	29	satisfy	satisfy	VERB
taxlaw-2836	701	30	the	the	DET
taxlaw-2836	701	31	legal	legal	ADJ
taxlaw-2836	701	32	requirements	requirement	NOUN
taxlaw-2836	701	33	for	for	ADP
taxlaw-2836	701	34	the	the	DET
taxlaw-2836	701	35	tax	tax	NOUN
taxlaw-2836	701	36	benefits	benefit	NOUN
taxlaw-2836	701	37	they	they	PRON
taxlaw-2836	701	38	receive.258	receive.258	VERB
taxlaw-2836	701	39	by	by	ADP
taxlaw-2836	701	40	conditioning	condition	VERB
taxlaw-2836	701	41	tax	tax	NOUN
taxlaw-2836	701	42	exemption	exemption	NOUN
taxlaw-2836	701	43	and	and	CCONJ
taxlaw-2836	701	44	,	,	PUNCT
taxlaw-2836	701	45	for	for	ADP
taxlaw-2836	701	46	charities	charity	NOUN
taxlaw-2836	701	47	,	,	PUNCT
taxlaw-2836	701	48	the	the	DET
taxlaw-2836	701	49	ability	ability	NOUN
taxlaw-2836	701	50	to	to	PART
taxlaw-2836	701	51	receive	receive	VERB
taxlaw-2836	701	52	tax	tax	NOUN
taxlaw-2836	701	53	deductible	deductible	ADJ
taxlaw-2836	701	54	contributions	contribution	NOUN
taxlaw-2836	701	55	on	on	ADP
taxlaw-2836	701	56	being	be	AUX
taxlaw-2836	701	57	a	a	DET
taxlaw-2836	701	58	member	member	NOUN
taxlaw-2836	701	59	in	in	ADP
taxlaw-2836	701	60	good	good	ADJ
taxlaw-2836	701	61	standing	standing	NOUN
taxlaw-2836	701	62	of	of	ADP
taxlaw-2836	701	63	the	the	DET
taxlaw-2836	701	64	sro	sro	NOUN
taxlaw-2836	701	65	and	and	CCONJ
taxlaw-2836	701	66	giving	give	VERB
taxlaw-2836	701	67	the	the	DET
taxlaw-2836	701	68	sro	sro	NOUN
taxlaw-2836	701	69	authority	authority	NOUN
taxlaw-2836	701	70	to	to	PART
taxlaw-2836	701	71	enforce	enforce	VERB
taxlaw-2836	701	72	in	in	ADP
taxlaw-2836	701	73	court	court	PROPN
taxlaw-2836	701	74	250	250	NUM
taxlaw-2836	701	75	see	see	VERB
taxlaw-2836	701	76	brown	brown	ADJ
taxlaw-2836	701	77	,	,	PUNCT
taxlaw-2836	701	78	supra	supra	PROPN
taxlaw-2836	701	79	note	note	NOUN
taxlaw-2836	701	80	245	245	NUM
taxlaw-2836	701	81	,	,	PUNCT
taxlaw-2836	701	82	at	at	ADP
taxlaw-2836	701	83	13	13	NUM
taxlaw-2836	701	84	-	-	SYM
taxlaw-2836	701	85	14	14	NUM
taxlaw-2836	701	86	.	.	PUNCT
taxlaw-2836	701	87	251	251	NUM
taxlaw-2836	701	88	see	see	VERB
taxlaw-2836	701	89	jct	jct	PROPN
taxlaw-2836	701	90	2000	2000	NUM
taxlaw-2836	701	91	report	report	NOUN
taxlaw-2836	701	92	,	,	PUNCT
taxlaw-2836	701	93	supra	supra	PROPN
taxlaw-2836	701	94	note	note	NOUN
taxlaw-2836	701	95	23	23	NUM
taxlaw-2836	701	96	,	,	PUNCT
taxlaw-2836	701	97	at	at	ADP
taxlaw-2836	701	98	120	120	NUM
taxlaw-2836	701	99	(	(	PUNCT
taxlaw-2836	701	100	eo	eo	NOUN
taxlaw-2836	701	101	division	division	NOUN
taxlaw-2836	701	102	budget	budget	NOUN
taxlaw-2836	701	103	of	of	ADP
taxlaw-2836	701	104	$	$	SYM
taxlaw-2836	701	105	61.7	61.7	NUM
taxlaw-2836	701	106	million	million	NUM
taxlaw-2836	701	107	in	in	ADP
taxlaw-2836	701	108	fiscal	fiscal	ADJ
taxlaw-2836	701	109	year	year	NOUN
taxlaw-2836	701	110	1999	1999	NUM
taxlaw-2836	701	111	)	)	PUNCT
taxlaw-2836	701	112	;	;	PUNCT
taxlaw-2836	701	113	joseph	joseph	PROPN
taxlaw-2836	701	114	bankman	bankman	PROPN
taxlaw-2836	701	115	&	&	CCONJ
taxlaw-2836	701	116	paul	paul	PROPN
taxlaw-2836	701	117	l.	l.	PROPN
taxlaw-2836	701	118	caron	caron	PROPN
taxlaw-2836	701	119	,	,	PUNCT
taxlaw-2836	701	120	california	california	PROPN
taxlaw-2836	701	121	dreamin	dreamin	PROPN
taxlaw-2836	701	122	’	'	PUNCT
taxlaw-2836	701	123	:	:	PUNCT
taxlaw-2836	701	124	tax	tax	NOUN
taxlaw-2836	701	125	scholarship	scholarship	NOUN
taxlaw-2836	701	126	in	in	ADP
taxlaw-2836	701	127	a	a	DET
taxlaw-2836	701	128	time	time	NOUN
taxlaw-2836	701	129	of	of	ADP
taxlaw-2836	701	130	fiscal	fiscal	ADJ
taxlaw-2836	701	131	crisis	crisis	NOUN
taxlaw-2836	701	132	,	,	PUNCT
taxlaw-2836	701	133	48	48	NUM
taxlaw-2836	701	134	u.c	u.c	PROPN
taxlaw-2836	701	135	.	.	PROPN
taxlaw-2836	702	1	davis	davis	PROPN
taxlaw-2836	702	2	l.	l.	PROPN
taxlaw-2836	702	3	rev	rev	PROPN
taxlaw-2836	702	4	.	.	PROPN
taxlaw-2836	702	5	405	405	NUM
taxlaw-2836	702	6	,	,	PUNCT
taxlaw-2836	702	7	406	406	NUM
taxlaw-2836	702	8	-	-	SYM
taxlaw-2836	702	9	08	08	NUM
taxlaw-2836	702	10	(	(	PUNCT
taxlaw-2836	702	11	2014	2014	NUM
taxlaw-2836	702	12	)	)	PUNCT
taxlaw-2836	702	13	.	.	PUNCT
taxlaw-2836	703	1	252	252	NUM
taxlaw-2836	703	2	see	see	VERB
taxlaw-2836	703	3	generally	generally	ADV
taxlaw-2836	703	4	alejandro	alejandro	PROPN
taxlaw-2836	703	5	e.	e.	PROPN
taxlaw-2836	703	6	camacho	camacho	PROPN
taxlaw-2836	703	7	&	&	CCONJ
taxlaw-2836	703	8	robert	robert	PROPN
taxlaw-2836	703	9	l.	l.	PROPN
taxlaw-2836	703	10	glicksman	glicksman	PROPN
taxlaw-2836	703	11	,	,	PUNCT
taxlaw-2836	703	12	functional	functional	ADJ
taxlaw-2836	703	13	government	government	NOUN
taxlaw-2836	703	14	in	in	ADP
taxlaw-2836	703	15	3	3	NUM
taxlaw-2836	703	16	-	-	SYM
taxlaw-2836	703	17	d	d	NOUN
taxlaw-2836	703	18	,	,	PUNCT
taxlaw-2836	703	19	a	a	DET
taxlaw-2836	703	20	framework	framework	NOUN
taxlaw-2836	703	21	for	for	ADP
taxlaw-2836	703	22	evaluating	evaluate	VERB
taxlaw-2836	703	23	allocations	allocation	NOUN
taxlaw-2836	703	24	of	of	ADP
taxlaw-2836	703	25	government	government	NOUN
taxlaw-2836	703	26	authority	authority	NOUN
taxlaw-2836	703	27	,	,	PUNCT
taxlaw-2836	703	28	51	51	NUM
taxlaw-2836	703	29	harv	harv	NOUN
taxlaw-2836	703	30	.	.	PUNCT
taxlaw-2836	704	1	j.	j.	PROPN
taxlaw-2836	704	2	on	on	ADP
taxlaw-2836	704	3	legis	legis	PROPN
taxlaw-2836	704	4	.	.	PUNCT
taxlaw-2836	705	1	19	19	NUM
taxlaw-2836	705	2	(	(	PUNCT
taxlaw-2836	705	3	2014	2014	NUM
taxlaw-2836	705	4	)	)	PUNCT
taxlaw-2836	705	5	.	.	PUNCT
taxlaw-2836	706	1	253	253	NUM
taxlaw-2836	706	2	see	see	VERB
taxlaw-2836	706	3	jody	jody	PROPN
taxlaw-2836	706	4	freeman	freeman	PROPN
taxlaw-2836	706	5	,	,	PUNCT
taxlaw-2836	706	6	private	private	ADJ
taxlaw-2836	706	7	parties	party	NOUN
taxlaw-2836	706	8	,	,	PUNCT
taxlaw-2836	706	9	public	public	ADJ
taxlaw-2836	706	10	functions	function	NOUN
taxlaw-2836	706	11	and	and	CCONJ
taxlaw-2836	706	12	the	the	DET
taxlaw-2836	706	13	new	new	ADJ
taxlaw-2836	706	14	administrative	administrative	ADJ
taxlaw-2836	706	15	law	law	NOUN
taxlaw-2836	706	16	,	,	PUNCT
taxlaw-2836	706	17	52	52	NUM
taxlaw-2836	706	18	admin	admin	ADJ
taxlaw-2836	706	19	.	.	PUNCT
taxlaw-2836	707	1	l.	l.	PROPN
taxlaw-2836	707	2	rev	rev	PROPN
taxlaw-2836	707	3	.	.	PROPN
taxlaw-2836	707	4	813	813	NUM
taxlaw-2836	707	5	,	,	PUNCT
taxlaw-2836	707	6	831	831	NUM
taxlaw-2836	707	7	-	-	SYM
taxlaw-2836	707	8	38	38	NUM
taxlaw-2836	707	9	(	(	PUNCT
taxlaw-2836	707	10	2000	2000	NUM
taxlaw-2836	707	11	)	)	PUNCT
taxlaw-2836	707	12	;	;	PUNCT
taxlaw-2836	707	13	douglas	douglas	PROPN
taxlaw-2836	707	14	c.	c.	PROPN
taxlaw-2836	707	15	michael	michael	PROPN
taxlaw-2836	707	16	,	,	PUNCT
taxlaw-2836	707	17	federal	federal	ADJ
taxlaw-2836	707	18	agency	agency	NOUN
taxlaw-2836	707	19	use	use	NOUN
taxlaw-2836	707	20	of	of	ADP
taxlaw-2836	707	21	audited	audit	VERB
taxlaw-2836	707	22	self	self	NOUN
taxlaw-2836	707	23	-	-	PUNCT
taxlaw-2836	707	24	regulation	regulation	NOUN
taxlaw-2836	707	25	as	as	ADP
taxlaw-2836	707	26	a	a	DET
taxlaw-2836	707	27	regulatory	regulatory	ADJ
taxlaw-2836	707	28	technique	technique	NOUN
taxlaw-2836	707	29	,	,	PUNCT
taxlaw-2836	707	30	47	47	NUM
taxlaw-2836	707	31	admin	admin	ADJ
taxlaw-2836	707	32	.	.	PUNCT
taxlaw-2836	708	1	l.	l.	PROPN
taxlaw-2836	708	2	rev	rev	PROPN
taxlaw-2836	708	3	.	.	PROPN
taxlaw-2836	708	4	171	171	NUM
taxlaw-2836	708	5	,	,	PUNCT
taxlaw-2836	708	6	174	174	NUM
taxlaw-2836	708	7	-	-	SYM
taxlaw-2836	708	8	81	81	NUM
taxlaw-2836	708	9	(	(	PUNCT
taxlaw-2836	708	10	1995	1995	NUM
taxlaw-2836	708	11	)	)	PUNCT
taxlaw-2836	708	12	;	;	PUNCT
taxlaw-2836	708	13	saule	saule	PROPN
taxlaw-2836	708	14	t.	t.	PROPN
taxlaw-2836	708	15	omarova	omarova	PROPN
taxlaw-2836	708	16	,	,	PUNCT
taxlaw-2836	708	17	wall	wall	PROPN
taxlaw-2836	708	18	street	street	PROPN
taxlaw-2836	708	19	as	as	ADP
taxlaw-2836	708	20	community	community	NOUN
taxlaw-2836	708	21	of	of	ADP
taxlaw-2836	708	22	fate	fate	NOUN
taxlaw-2836	708	23	:	:	PUNCT
taxlaw-2836	708	24	toward	toward	ADP
taxlaw-2836	708	25	financial	financial	ADJ
taxlaw-2836	708	26	industry	industry	NOUN
taxlaw-2836	708	27	self	self	NOUN
taxlaw-2836	708	28	-	-	PUNCT
taxlaw-2836	708	29	regulation	regulation	NOUN
taxlaw-2836	708	30	,	,	PUNCT
taxlaw-2836	708	31	159	159	NUM
taxlaw-2836	708	32	u.	u.	NOUN
taxlaw-2836	708	33	pa	pa	PROPN
taxlaw-2836	708	34	.	.	PUNCT
taxlaw-2836	708	35	l.	l.	PROPN
taxlaw-2836	708	36	rev	rev	PROPN
taxlaw-2836	708	37	.	.	PROPN
taxlaw-2836	708	38	411	411	NUM
taxlaw-2836	708	39	,	,	PUNCT
taxlaw-2836	708	40	424	424	NUM
taxlaw-2836	708	41	(	(	PUNCT
taxlaw-2836	708	42	2011	2011	NUM
taxlaw-2836	708	43	)	)	PUNCT
taxlaw-2836	708	44	;	;	PUNCT
taxlaw-2836	708	45	supra	supra	PROPN
taxlaw-2836	708	46	notes	note	VERB
taxlaw-2836	708	47	233	233	NUM
taxlaw-2836	708	48	-	-	SYM
taxlaw-2836	708	49	234	234	NUM
taxlaw-2836	708	50	and	and	CCONJ
taxlaw-2836	708	51	accompanying	accompany	VERB
taxlaw-2836	708	52	text	text	NOUN
taxlaw-2836	708	53	.	.	PUNCT
taxlaw-2836	709	1	254	254	NUM
taxlaw-2836	709	2	see	see	VERB
taxlaw-2836	709	3	,	,	PUNCT
taxlaw-2836	709	4	e.g.	e.g.	ADV
taxlaw-2836	709	5	,	,	PUNCT
taxlaw-2836	709	6	onnig	onnig	PROPN
taxlaw-2836	709	7	h.	h.	PROPN
taxlaw-2836	709	8	dombalagian	dombalagian	PROPN
taxlaw-2836	709	9	,	,	PUNCT
taxlaw-2836	709	10	self	self	NOUN
taxlaw-2836	709	11	and	and	CCONJ
taxlaw-2836	709	12	self	self	NOUN
taxlaw-2836	709	13	-	-	PUNCT
taxlaw-2836	709	14	regulation	regulation	NOUN
taxlaw-2836	709	15	:	:	PUNCT
taxlaw-2836	709	16	resolving	resolve	VERB
taxlaw-2836	709	17	the	the	DET
taxlaw-2836	709	18	sro	sro	NOUN
taxlaw-2836	709	19	identity	identity	NOUN
taxlaw-2836	709	20	crisis	crisis	NOUN
taxlaw-2836	709	21	,	,	PUNCT
taxlaw-2836	709	22	1	1	NUM
taxlaw-2836	709	23	brook	brook	NOUN
taxlaw-2836	709	24	.	.	PUNCT
taxlaw-2836	710	1	j.	j.	PROPN
taxlaw-2836	710	2	corp	corp	PROPN
taxlaw-2836	710	3	.	.	PROPN
taxlaw-2836	710	4	fin	fin	PROPN
taxlaw-2836	710	5	.	.	PUNCT
taxlaw-2836	710	6	&	&	CCONJ
taxlaw-2836	710	7	com	com	PROPN
taxlaw-2836	710	8	.	.	PROPN
taxlaw-2836	710	9	l.	l.	PROPN
taxlaw-2836	710	10	317	317	NUM
taxlaw-2836	710	11	,	,	PUNCT
taxlaw-2836	710	12	323	323	NUM
taxlaw-2836	710	13	(	(	PUNCT
taxlaw-2836	710	14	2007	2007	NUM
taxlaw-2836	710	15	)	)	PUNCT
taxlaw-2836	710	16	;	;	PUNCT
taxlaw-2836	710	17	neil	neil	PROPN
taxlaw-2836	710	18	gunningham	gunningham	PROPN
taxlaw-2836	710	19	&	&	CCONJ
taxlaw-2836	710	20	joseph	joseph	PROPN
taxlaw-2836	710	21	rees	rees	PROPN
taxlaw-2836	710	22	,	,	PUNCT
taxlaw-2836	710	23	industry	industry	NOUN
taxlaw-2836	710	24	selfregulation	selfregulation	NOUN
taxlaw-2836	710	25	:	:	PUNCT
taxlaw-2836	710	26	an	an	DET
taxlaw-2836	710	27	institutional	institutional	ADJ
taxlaw-2836	710	28	perspective	perspective	NOUN
taxlaw-2836	710	29	,	,	PUNCT
taxlaw-2836	710	30	19	19	NUM
taxlaw-2836	710	31	l.	l.	PROPN
taxlaw-2836	710	32	&	&	CCONJ
taxlaw-2836	710	33	pol’y	pol’y	NOUN
taxlaw-2836	710	34	363	363	NUM
taxlaw-2836	710	35	,	,	PUNCT
taxlaw-2836	710	36	391	391	NUM
taxlaw-2836	710	37	(	(	PUNCT
taxlaw-2836	710	38	1997	1997	NUM
taxlaw-2836	710	39	)	)	PUNCT
taxlaw-2836	710	40	;	;	PUNCT
taxlaw-2836	710	41	michael	michael	PROPN
taxlaw-2836	710	42	,	,	PUNCT
taxlaw-2836	710	43	supra	supra	PROPN
taxlaw-2836	710	44	note	note	PROPN
taxlaw-2836	710	45	253	253	NUM
taxlaw-2836	710	46	,	,	PUNCT
taxlaw-2836	710	47	at	at	ADP
taxlaw-2836	710	48	192	192	NUM
taxlaw-2836	710	49	-	-	SYM
taxlaw-2836	710	50	93	93	NUM
taxlaw-2836	710	51	,	,	PUNCT
taxlaw-2836	710	52	243	243	NUM
taxlaw-2836	710	53	-	-	SYM
taxlaw-2836	710	54	44	44	NUM
taxlaw-2836	710	55	;	;	PUNCT
taxlaw-2836	710	56	omarova	omarova	PROPN
taxlaw-2836	710	57	,	,	PUNCT
taxlaw-2836	710	58	supra	supra	PROPN
taxlaw-2836	710	59	note	note	PROPN
taxlaw-2836	710	60	253	253	NUM
taxlaw-2836	710	61	,	,	PUNCT
taxlaw-2836	710	62	at	at	ADP
taxlaw-2836	710	63	446	446	NUM
taxlaw-2836	710	64	-	-	SYM
taxlaw-2836	710	65	47	47	NUM
taxlaw-2836	710	66	.	.	PUNCT
taxlaw-2836	711	1	255	255	NUM
taxlaw-2836	711	2	see	see	VERB
taxlaw-2836	711	3	,	,	PUNCT
taxlaw-2836	711	4	e.g.	e.g.	ADV
taxlaw-2836	711	5	,	,	PUNCT
taxlaw-2836	711	6	the	the	DET
taxlaw-2836	711	7	nat’l	nat’l	PROPN
taxlaw-2836	711	8	ctr	ctr	PROPN
taxlaw-2836	711	9	.	.	PUNCT
taxlaw-2836	712	1	on	on	ADP
taxlaw-2836	712	2	philanthropy	philanthropy	PROPN
taxlaw-2836	712	3	&	&	CCONJ
taxlaw-2836	712	4	the	the	DET
taxlaw-2836	712	5	l.	l.	PROPN
taxlaw-2836	712	6	,	,	PUNCT
taxlaw-2836	712	7	study	study	NOUN
taxlaw-2836	712	8	on	on	ADP
taxlaw-2836	712	9	models	model	NOUN
taxlaw-2836	712	10	of	of	ADP
taxlaw-2836	712	11	self	self	NOUN
taxlaw-2836	712	12	-	-	PUNCT
taxlaw-2836	712	13	regulation	regulation	NOUN
taxlaw-2836	712	14	in	in	ADP
taxlaw-2836	712	15	the	the	DET
taxlaw-2836	712	16	nonprofit	nonprofit	ADJ
taxlaw-2836	712	17	sector	sector	NOUN
taxlaw-2836	712	18	11	11	NUM
taxlaw-2836	712	19	(	(	PUNCT
taxlaw-2836	712	20	2005	2005	NUM
taxlaw-2836	712	21	)	)	PUNCT
taxlaw-2836	712	22	,	,	PUNCT
taxlaw-2836	712	23	http://www1.law.nyu.edu/ncpl/pdfs/self%20regulation%20final	http://www1.law.nyu.edu/ncpl/pdfs/self%20regulation%20final	ADJ
taxlaw-2836	712	24	%	%	NOUN
taxlaw-2836	712	25	20report-040307updates.pdf	20report-040307updates.pdf	NOUN
taxlaw-2836	713	1	[	[	X
taxlaw-2836	713	2	http://perma.cc/xnx2-63tg	http://perma.cc/xnx2-63tg	X
taxlaw-2836	713	3	]	]	X
taxlaw-2836	713	4	[	[	X
taxlaw-2836	713	5	hereinafter	hereinafter	NOUN
taxlaw-2836	713	6	ncpl	ncpl	PROPN
taxlaw-2836	713	7	rep	rep	PROPN
taxlaw-2836	713	8	.	.	PROPN
taxlaw-2836	713	9	]	]	X
taxlaw-2836	713	10	;	;	PUNCT
taxlaw-2836	713	11	omarova	omarova	PROPN
taxlaw-2836	713	12	,	,	PUNCT
taxlaw-2836	713	13	supra	supra	PROPN
taxlaw-2836	713	14	note	note	PROPN
taxlaw-2836	713	15	253	253	NUM
taxlaw-2836	713	16	,	,	PUNCT
taxlaw-2836	713	17	at	at	ADP
taxlaw-2836	713	18	445	445	NUM
taxlaw-2836	713	19	-	-	SYM
taxlaw-2836	713	20	46	46	NUM
taxlaw-2836	713	21	;	;	PUNCT
taxlaw-2836	713	22	mark	mark	PROPN
taxlaw-2836	713	23	sidel	sidel	PROPN
taxlaw-2836	713	24	,	,	PUNCT
taxlaw-2836	713	25	the	the	DET
taxlaw-2836	713	26	guardians	guardian	NOUN
taxlaw-2836	713	27	guarding	guard	VERB
taxlaw-2836	713	28	themselves	themselves	PRON
taxlaw-2836	713	29	:	:	PUNCT
taxlaw-2836	713	30	a	a	DET
taxlaw-2836	713	31	comparative	comparative	ADJ
taxlaw-2836	713	32	perspective	perspective	NOUN
taxlaw-2836	713	33	on	on	ADP
taxlaw-2836	713	34	nonprofit	nonprofit	ADJ
taxlaw-2836	713	35	self	self	NOUN
taxlaw-2836	713	36	-	-	PUNCT
taxlaw-2836	713	37	regulation	regulation	NOUN
taxlaw-2836	713	38	,	,	PUNCT
taxlaw-2836	713	39	80	80	NUM
taxlaw-2836	713	40	chi.-kent	chi.-kent	PROPN
taxlaw-2836	713	41	l.	l.	PROPN
taxlaw-2836	713	42	rev	rev	PROPN
taxlaw-2836	713	43	.	.	PROPN
taxlaw-2836	713	44	803	803	NUM
taxlaw-2836	713	45	,	,	PUNCT
taxlaw-2836	713	46	812	812	NUM
taxlaw-2836	713	47	-	-	SYM
taxlaw-2836	713	48	13	13	NUM
taxlaw-2836	713	49	(	(	PUNCT
taxlaw-2836	713	50	2005	2005	NUM
taxlaw-2836	713	51	)	)	PUNCT
taxlaw-2836	713	52	.	.	PUNCT
taxlaw-2836	714	1	256	256	NUM
taxlaw-2836	714	2	see	see	VERB
taxlaw-2836	714	3	,	,	PUNCT
taxlaw-2836	714	4	e.g.	e.g.	ADV
taxlaw-2836	714	5	,	,	PUNCT
taxlaw-2836	714	6	ncpl	ncpl	PROPN
taxlaw-2836	714	7	rep	rep	PROPN
taxlaw-2836	714	8	.	.	PROPN
taxlaw-2836	714	9	,	,	PUNCT
taxlaw-2836	714	10	supra	supra	PROPN
taxlaw-2836	714	11	note	note	PROPN
taxlaw-2836	714	12	255	255	NUM
taxlaw-2836	714	13	,	,	PUNCT
taxlaw-2836	714	14	at	at	ADP
taxlaw-2836	714	15	12	12	NUM
taxlaw-2836	714	16	;	;	PUNCT
taxlaw-2836	714	17	michael	michael	PROPN
taxlaw-2836	714	18	,	,	PUNCT
taxlaw-2836	714	19	supra	supra	PROPN
taxlaw-2836	714	20	note	note	PROPN
taxlaw-2836	714	21	253	253	NUM
taxlaw-2836	714	22	,	,	PUNCT
taxlaw-2836	714	23	at	at	ADP
taxlaw-2836	714	24	243	243	NUM
taxlaw-2836	714	25	.	.	PUNCT
taxlaw-2836	715	1	257	257	NUM
taxlaw-2836	715	2	see	see	VERB
taxlaw-2836	715	3	,	,	PUNCT
taxlaw-2836	715	4	e.g.	e.g.	ADV
taxlaw-2836	715	5	,	,	PUNCT
taxlaw-2836	715	6	michael	michael	PROPN
taxlaw-2836	715	7	,	,	PUNCT
taxlaw-2836	715	8	supra	supra	PROPN
taxlaw-2836	715	9	note	note	PROPN
taxlaw-2836	715	10	253	253	NUM
taxlaw-2836	715	11	,	,	PUNCT
taxlaw-2836	715	12	at	at	ADP
taxlaw-2836	715	13	195	195	NUM
taxlaw-2836	715	14	;	;	PUNCT
taxlaw-2836	715	15	derek	derek	PROPN
taxlaw-2836	715	16	fischer	fischer	PROPN
taxlaw-2836	715	17	,	,	PUNCT
taxlaw-2836	715	18	note	note	NOUN
taxlaw-2836	715	19	,	,	PUNCT
taxlaw-2836	715	20	dodd	dodd	PROPN
taxlaw-2836	715	21	-	-	PUNCT
taxlaw-2836	715	22	frank	frank	PROPN
taxlaw-2836	715	23	’s	’s	PART
taxlaw-2836	715	24	failure	failure	NOUN
taxlaw-2836	715	25	to	to	PART
taxlaw-2836	715	26	address	address	VERB
taxlaw-2836	715	27	cftc	cftc	PROPN
taxlaw-2836	715	28	oversight	oversight	NOUN
taxlaw-2836	715	29	of	of	ADP
taxlaw-2836	715	30	self	self	NOUN
taxlaw-2836	715	31	-	-	PUNCT
taxlaw-2836	715	32	regulatory	regulatory	ADJ
taxlaw-2836	715	33	organizations	organization	NOUN
taxlaw-2836	715	34	rulemaking	rulemaking	NOUN
taxlaw-2836	715	35	,	,	PUNCT
taxlaw-2836	715	36	115	115	NUM
taxlaw-2836	715	37	colum	colum	NOUN
taxlaw-2836	715	38	.	.	PUNCT
taxlaw-2836	716	1	l.	l.	PROPN
taxlaw-2836	716	2	rev	rev	PROPN
taxlaw-2836	716	3	.	.	PROPN
taxlaw-2836	716	4	69	69	NUM
taxlaw-2836	716	5	,	,	PUNCT
taxlaw-2836	716	6	89	89	NUM
taxlaw-2836	716	7	-	-	SYM
taxlaw-2836	716	8	95	95	NUM
taxlaw-2836	716	9	(	(	PUNCT
taxlaw-2836	716	10	2015	2015	NUM
taxlaw-2836	716	11	)	)	PUNCT
taxlaw-2836	716	12	.	.	PUNCT
taxlaw-2836	717	1	258	258	NUM
taxlaw-2836	717	2	see	see	VERB
taxlaw-2836	717	3	supra	supra	PROPN
taxlaw-2836	717	4	note	note	NOUN
taxlaw-2836	717	5	98	98	NUM
taxlaw-2836	717	6	and	and	CCONJ
taxlaw-2836	717	7	accompanying	accompany	VERB
taxlaw-2836	717	8	text	text	NOUN
taxlaw-2836	717	9	.	.	PUNCT
taxlaw-2836	718	1	118	118	NUM
taxlaw-2836	718	2	columbia	columbia	PROPN
taxlaw-2836	718	3	journal	journal	PROPN
taxlaw-2836	718	4	of	of	ADP
taxlaw-2836	718	5	tax	tax	NOUN
taxlaw-2836	718	6	law	law	NOUN
taxlaw-2836	719	1	[	[	X
taxlaw-2836	719	2	vol.7:80	vol.7:80	ADP
taxlaw-2836	719	3	any	any	DET
taxlaw-2836	719	4	sanctions	sanction	NOUN
taxlaw-2836	719	5	imposed	impose	VERB
taxlaw-2836	719	6	for	for	ADP
taxlaw-2836	719	7	violations	violation	NOUN
taxlaw-2836	719	8	of	of	ADP
taxlaw-2836	719	9	the	the	DET
taxlaw-2836	719	10	applicable	applicable	ADJ
taxlaw-2836	719	11	rules	rule	NOUN
taxlaw-2836	719	12	,	,	PUNCT
taxlaw-2836	719	13	congress	congress	PROPN
taxlaw-2836	719	14	can	can	AUX
taxlaw-2836	719	15	satisfy	satisfy	VERB
taxlaw-2836	719	16	the	the	DET
taxlaw-2836	719	17	second	second	ADJ
taxlaw-2836	719	18	requirement	requirement	NOUN
taxlaw-2836	719	19	.	.	PUNCT
taxlaw-2836	720	1	259	259	NUM
taxlaw-2836	720	2	through	through	ADP
taxlaw-2836	720	3	the	the	DET
taxlaw-2836	720	4	same	same	ADJ
taxlaw-2836	720	5	mechanism	mechanism	NOUN
taxlaw-2836	720	6	,	,	PUNCT
taxlaw-2836	720	7	congress	congress	PROPN
taxlaw-2836	720	8	can	can	AUX
taxlaw-2836	720	9	ensure	ensure	VERB
taxlaw-2836	720	10	that	that	SCONJ
taxlaw-2836	720	11	all	all	DET
taxlaw-2836	720	12	organizations	organization	NOUN
taxlaw-2836	720	13	enjoying	enjoy	VERB
taxlaw-2836	720	14	these	these	DET
taxlaw-2836	720	15	federal	federal	ADJ
taxlaw-2836	720	16	tax	tax	NOUN
taxlaw-2836	720	17	benefits	benefit	NOUN
taxlaw-2836	720	18	provide	provide	VERB
taxlaw-2836	720	19	financial	financial	ADJ
taxlaw-2836	720	20	support	support	NOUN
taxlaw-2836	720	21	to	to	ADP
taxlaw-2836	720	22	the	the	DET
taxlaw-2836	720	23	sro	sro	NOUN
taxlaw-2836	720	24	,	,	PUNCT
taxlaw-2836	720	25	which	which	PRON
taxlaw-2836	720	26	the	the	DET
taxlaw-2836	720	27	sro	sro	NOUN
taxlaw-2836	720	28	could	could	AUX
taxlaw-2836	720	29	use	use	VERB
taxlaw-2836	720	30	in	in	ADP
taxlaw-2836	720	31	turn	turn	NOUN
taxlaw-2836	720	32	to	to	PART
taxlaw-2836	720	33	hire	hire	VERB
taxlaw-2836	720	34	staff	staff	NOUN
taxlaw-2836	720	35	with	with	ADP
taxlaw-2836	720	36	the	the	DET
taxlaw-2836	720	37	necessary	necessary	ADJ
taxlaw-2836	720	38	expertise.260	expertise.260	NOUN
taxlaw-2836	720	39	the	the	DET
taxlaw-2836	720	40	federal	federal	ADJ
taxlaw-2836	720	41	government	government	NOUN
taxlaw-2836	720	42	currently	currently	ADV
taxlaw-2836	720	43	collects	collect	VERB
taxlaw-2836	720	44	from	from	ADP
taxlaw-2836	720	45	private	private	ADJ
taxlaw-2836	720	46	foundations	foundation	NOUN
taxlaw-2836	720	47	an	an	DET
taxlaw-2836	720	48	amount	amount	NOUN
taxlaw-2836	720	49	that	that	PRON
taxlaw-2836	720	50	is	be	AUX
taxlaw-2836	720	51	two	two	NUM
taxlaw-2836	720	52	or	or	CCONJ
taxlaw-2836	720	53	more	more	ADJ
taxlaw-2836	720	54	times	time	NOUN
taxlaw-2836	720	55	the	the	DET
taxlaw-2836	720	56	irs	irs	PROPN
taxlaw-2836	720	57	exempt	exempt	ADJ
taxlaw-2836	720	58	organizations	organization	NOUN
taxlaw-2836	720	59	division	division	NOUN
taxlaw-2836	720	60	budget	budget	NOUN
taxlaw-2836	720	61	through	through	ADP
taxlaw-2836	720	62	a	a	DET
taxlaw-2836	720	63	very	very	ADV
taxlaw-2836	720	64	modest	modest	ADJ
taxlaw-2836	720	65	(	(	PUNCT
taxlaw-2836	720	66	no	no	DET
taxlaw-2836	720	67	more	more	ADJ
taxlaw-2836	720	68	than	than	ADP
taxlaw-2836	720	69	two	two	NUM
taxlaw-2836	720	70	percent	percent	NOUN
taxlaw-2836	720	71	)	)	PUNCT
taxlaw-2836	720	72	excise	excise	NOUN
taxlaw-2836	720	73	tax	tax	NOUN
taxlaw-2836	720	74	on	on	ADP
taxlaw-2836	720	75	investment	investment	NOUN
taxlaw-2836	720	76	income	income	NOUN
taxlaw-2836	720	77	,	,	PUNCT
taxlaw-2836	720	78	so	so	SCONJ
taxlaw-2836	720	79	it	it	PRON
taxlaw-2836	720	80	should	should	AUX
taxlaw-2836	720	81	be	be	AUX
taxlaw-2836	720	82	an	an	DET
taxlaw-2836	720	83	easy	easy	ADJ
taxlaw-2836	720	84	matter	matter	NOUN
taxlaw-2836	720	85	to	to	PART
taxlaw-2836	720	86	construct	construct	VERB
taxlaw-2836	720	87	a	a	DET
taxlaw-2836	720	88	sliding	slide	VERB
taxlaw-2836	720	89	scale	scale	NOUN
taxlaw-2836	720	90	dues	due	NOUN
taxlaw-2836	720	91	structure	structure	NOUN
taxlaw-2836	720	92	that	that	PRON
taxlaw-2836	720	93	provides	provide	VERB
taxlaw-2836	720	94	sufficient	sufficient	ADJ
taxlaw-2836	720	95	financial	financial	ADJ
taxlaw-2836	720	96	resources	resource	NOUN
taxlaw-2836	720	97	without	without	ADP
taxlaw-2836	720	98	unduly	unduly	ADV
taxlaw-2836	720	99	burdening	burden	VERB
taxlaw-2836	720	100	the	the	DET
taxlaw-2836	720	101	regulated	regulated	ADJ
taxlaw-2836	720	102	community.261	community.261	NOUN
taxlaw-2836	720	103	finally	finally	ADV
taxlaw-2836	720	104	,	,	PUNCT
taxlaw-2836	720	105	the	the	DET
taxlaw-2836	720	106	irs	irs	PROPN
taxlaw-2836	720	107	has	have	AUX
taxlaw-2836	720	108	spent	spend	VERB
taxlaw-2836	720	109	decades	decade	NOUN
taxlaw-2836	720	110	developing	develop	VERB
taxlaw-2836	720	111	expertise	expertise	NOUN
taxlaw-2836	720	112	in	in	ADP
taxlaw-2836	720	113	this	this	DET
taxlaw-2836	720	114	area	area	NOUN
taxlaw-2836	720	115	that	that	PRON
taxlaw-2836	720	116	could	could	AUX
taxlaw-2836	720	117	be	be	AUX
taxlaw-2836	720	118	deployed	deploy	VERB
taxlaw-2836	720	119	to	to	PART
taxlaw-2836	720	120	provide	provide	VERB
taxlaw-2836	720	121	the	the	DET
taxlaw-2836	720	122	necessary	necessary	ADJ
taxlaw-2836	720	123	government	government	NOUN
taxlaw-2836	720	124	oversight	oversight	NOUN
taxlaw-2836	720	125	.	.	PUNCT
taxlaw-2836	721	1	its	its	PRON
taxlaw-2836	721	2	still	still	ADV
taxlaw-2836	721	3	-	-	PUNCT
taxlaw-2836	721	4	healing	heal	VERB
taxlaw-2836	721	5	scars	scar	NOUN
taxlaw-2836	721	6	from	from	ADP
taxlaw-2836	721	7	the	the	DET
taxlaw-2836	721	8	latest	late	ADJ
taxlaw-2836	721	9	exempt	exempt	ADJ
taxlaw-2836	721	10	organizations	organization	NOUN
taxlaw-2836	721	11	oversight	oversight	NOUN
taxlaw-2836	721	12	failure	failure	NOUN
taxlaw-2836	721	13	should	should	AUX
taxlaw-2836	721	14	also	also	ADV
taxlaw-2836	721	15	provide	provide	VERB
taxlaw-2836	721	16	sufficient	sufficient	ADJ
taxlaw-2836	721	17	incentive	incentive	NOUN
taxlaw-2836	721	18	to	to	PART
taxlaw-2836	721	19	provide	provide	VERB
taxlaw-2836	721	20	adequate	adequate	ADJ
taxlaw-2836	721	21	supervision	supervision	NOUN
taxlaw-2836	721	22	of	of	ADP
taxlaw-2836	721	23	the	the	DET
taxlaw-2836	721	24	sro.262	sro.262	NOUN
taxlaw-2836	721	25	that	that	PRON
taxlaw-2836	721	26	said	say	VERB
taxlaw-2836	721	27	,	,	PUNCT
taxlaw-2836	721	28	moving	move	VERB
taxlaw-2836	721	29	the	the	DET
taxlaw-2836	721	30	exempt	exempt	ADJ
taxlaw-2836	721	31	organization	organization	NOUN
taxlaw-2836	721	32	function	function	VERB
taxlaw-2836	721	33	entirely	entirely	ADV
taxlaw-2836	721	34	out	out	ADP
taxlaw-2836	721	35	of	of	ADP
taxlaw-2836	721	36	the	the	DET
taxlaw-2836	721	37	federal	federal	ADJ
taxlaw-2836	721	38	government	government	NOUN
taxlaw-2836	721	39	to	to	ADP
taxlaw-2836	721	40	a	a	DET
taxlaw-2836	721	41	self	self	NOUN
taxlaw-2836	721	42	-	-	PUNCT
taxlaw-2836	721	43	regulatory	regulatory	ADJ
taxlaw-2836	721	44	body	body	NOUN
taxlaw-2836	721	45	raises	raise	VERB
taxlaw-2836	721	46	additional	additional	ADJ
taxlaw-2836	721	47	advantages	advantage	NOUN
taxlaw-2836	721	48	and	and	CCONJ
taxlaw-2836	721	49	disadvantages	disadvantage	NOUN
taxlaw-2836	721	50	,	,	PUNCT
taxlaw-2836	721	51	while	while	SCONJ
taxlaw-2836	721	52	sharing	share	VERB
taxlaw-2836	721	53	some	some	PRON
taxlaw-2836	721	54	but	but	CCONJ
taxlaw-2836	721	55	not	not	PART
taxlaw-2836	721	56	all	all	PRON
taxlaw-2836	721	57	of	of	ADP
taxlaw-2836	721	58	the	the	DET
taxlaw-2836	721	59	advantages	advantage	NOUN
taxlaw-2836	721	60	and	and	CCONJ
taxlaw-2836	721	61	disadvantages	disadvantage	NOUN
taxlaw-2836	721	62	of	of	ADP
taxlaw-2836	721	63	a	a	DET
taxlaw-2836	721	64	new	new	ADJ
taxlaw-2836	721	65	federal	federal	ADJ
taxlaw-2836	721	66	agency	agency	NOUN
taxlaw-2836	721	67	.	.	PUNCT
taxlaw-2836	722	1	the	the	DET
taxlaw-2836	722	2	most	most	ADV
taxlaw-2836	722	3	important	important	ADJ
taxlaw-2836	722	4	new	new	ADJ
taxlaw-2836	722	5	advantage	advantage	NOUN
taxlaw-2836	722	6	is	be	AUX
taxlaw-2836	722	7	the	the	DET
taxlaw-2836	722	8	ability	ability	NOUN
taxlaw-2836	722	9	to	to	PART
taxlaw-2836	722	10	generate	generate	VERB
taxlaw-2836	722	11	financial	financial	ADJ
taxlaw-2836	722	12	support	support	NOUN
taxlaw-2836	722	13	outside	outside	ADP
taxlaw-2836	722	14	of	of	ADP
taxlaw-2836	722	15	the	the	DET
taxlaw-2836	722	16	federal	federal	ADJ
taxlaw-2836	722	17	budget	budget	NOUN
taxlaw-2836	722	18	process.263	process.263	ADV
taxlaw-2836	722	19	while	while	SCONJ
taxlaw-2836	722	20	some	some	PRON
taxlaw-2836	722	21	of	of	ADP
taxlaw-2836	722	22	the	the	DET
taxlaw-2836	722	23	funding	funding	NOUN
taxlaw-2836	722	24	options	option	NOUN
taxlaw-2836	722	25	discussed	discuss	VERB
taxlaw-2836	722	26	previously	previously	ADV
taxlaw-2836	722	27	for	for	SCONJ
taxlaw-2836	722	28	a	a	DET
taxlaw-2836	722	29	new	new	ADJ
taxlaw-2836	722	30	agency	agency	NOUN
taxlaw-2836	722	31	could	could	AUX
taxlaw-2836	722	32	make	make	VERB
taxlaw-2836	722	33	that	that	DET
taxlaw-2836	722	34	agency	agency	NOUN
taxlaw-2836	722	35	’s	’s	PART
taxlaw-2836	722	36	funding	funding	NOUN
taxlaw-2836	722	37	less	less	ADV
taxlaw-2836	722	38	vulnerable	vulnerable	ADJ
taxlaw-2836	722	39	to	to	ADP
taxlaw-2836	722	40	political	political	ADJ
taxlaw-2836	722	41	interference	interference	NOUN
taxlaw-2836	722	42	,	,	PUNCT
taxlaw-2836	722	43	an	an	DET
taxlaw-2836	722	44	sro	sro	NOUN
taxlaw-2836	722	45	would	would	AUX
taxlaw-2836	722	46	have	have	VERB
taxlaw-2836	722	47	greater	great	ADJ
taxlaw-2836	722	48	separation	separation	NOUN
taxlaw-2836	722	49	from	from	ADP
taxlaw-2836	722	50	the	the	DET
taxlaw-2836	722	51	political	political	ADJ
taxlaw-2836	722	52	branches	branch	NOUN
taxlaw-2836	722	53	.	.	PUNCT
taxlaw-2836	723	1	264	264	NUM
taxlaw-2836	723	2	another	another	DET
taxlaw-2836	723	3	new	new	ADJ
taxlaw-2836	723	4	advantage	advantage	NOUN
taxlaw-2836	723	5	is	be	AUX
taxlaw-2836	723	6	freedom	freedom	NOUN
taxlaw-2836	723	7	from	from	ADP
taxlaw-2836	723	8	civil	civil	ADJ
taxlaw-2836	723	9	service	service	NOUN
taxlaw-2836	723	10	rules	rule	NOUN
taxlaw-2836	723	11	,	,	PUNCT
taxlaw-2836	723	12	which	which	PRON
taxlaw-2836	723	13	would	would	AUX
taxlaw-2836	723	14	permit	permit	VERB
taxlaw-2836	723	15	the	the	DET
taxlaw-2836	723	16	sro	sro	NOUN
taxlaw-2836	723	17	to	to	PART
taxlaw-2836	723	18	pay	pay	VERB
taxlaw-2836	723	19	higher	high	ADJ
taxlaw-2836	723	20	levels	level	NOUN
taxlaw-2836	723	21	of	of	ADP
taxlaw-2836	723	22	compensation	compensation	NOUN
taxlaw-2836	723	23	and	and	CCONJ
taxlaw-2836	723	24	more	more	ADV
taxlaw-2836	723	25	easily	easily	ADV
taxlaw-2836	723	26	hire	hire	VERB
taxlaw-2836	723	27	(	(	PUNCT
taxlaw-2836	723	28	and	and	CCONJ
taxlaw-2836	723	29	fire	fire	NOUN
taxlaw-2836	723	30	)	)	PUNCT
taxlaw-2836	723	31	employees	employee	NOUN
taxlaw-2836	723	32	than	than	ADP
taxlaw-2836	723	33	either	either	CCONJ
taxlaw-2836	723	34	the	the	DET
taxlaw-2836	723	35	irs	irs	PROPN
taxlaw-2836	723	36	or	or	CCONJ
taxlaw-2836	723	37	a	a	DET
taxlaw-2836	723	38	new	new	ADJ
taxlaw-2836	723	39	federal	federal	ADJ
taxlaw-2836	723	40	agency.265	agency.265	NOUN
taxlaw-2836	723	41	unlike	unlike	ADP
taxlaw-2836	723	42	a	a	DET
taxlaw-2836	723	43	federal	federal	ADJ
taxlaw-2836	723	44	agency	agency	NOUN
taxlaw-2836	723	45	,	,	PUNCT
taxlaw-2836	723	46	a	a	DET
taxlaw-2836	723	47	sufficiently	sufficiently	ADV
taxlaw-2836	723	48	private	private	ADJ
taxlaw-2836	723	49	body	body	NOUN
taxlaw-2836	723	50	would	would	AUX
taxlaw-2836	723	51	not	not	PART
taxlaw-2836	723	52	be	be	AUX
taxlaw-2836	723	53	subject	subject	ADJ
taxlaw-2836	723	54	to	to	ADP
taxlaw-2836	723	55	constitutional	constitutional	ADJ
taxlaw-2836	723	56	restrictions	restriction	NOUN
taxlaw-2836	723	57	on	on	ADP
taxlaw-2836	723	58	its	its	PRON
taxlaw-2836	723	59	activities	activity	NOUN
taxlaw-2836	723	60	or	or	CCONJ
taxlaw-2836	723	61	the	the	DET
taxlaw-2836	723	62	administrative	administrative	ADJ
taxlaw-2836	723	63	procedure	procedure	NOUN
taxlaw-2836	723	64	act	act	NOUN
taxlaw-2836	723	65	,	,	PUNCT
taxlaw-2836	723	66	giving	give	VERB
taxlaw-2836	723	67	it	it	PRON
taxlaw-2836	723	68	more	more	ADJ
taxlaw-2836	723	69	flexibility.266	flexibility.266	NOUN
taxlaw-2836	723	70	at	at	ADP
taxlaw-2836	723	71	the	the	DET
taxlaw-2836	723	72	same	same	ADJ
taxlaw-2836	723	73	time	time	NOUN
taxlaw-2836	723	74	,	,	PUNCT
taxlaw-2836	723	75	however	however	ADV
taxlaw-2836	723	76	,	,	PUNCT
taxlaw-2836	723	77	it	it	PRON
taxlaw-2836	723	78	is	be	AUX
taxlaw-2836	723	79	necessary	necessary	ADJ
taxlaw-2836	723	80	to	to	AUX
taxlaw-2836	723	81	both	both	PRON
taxlaw-2836	723	82	limit	limit	VERB
taxlaw-2836	723	83	constitutional	constitutional	ADJ
taxlaw-2836	723	84	challenges	challenge	NOUN
taxlaw-2836	723	85	and	and	CCONJ
taxlaw-2836	723	86	bolster	bolster	VERB
taxlaw-2836	723	87	the	the	DET
taxlaw-2836	723	88	legitimacy	legitimacy	NOUN
taxlaw-2836	723	89	of	of	ADP
taxlaw-2836	723	90	the	the	DET
taxlaw-2836	723	91	sro	sro	NOUN
taxlaw-2836	723	92	by	by	ADP
taxlaw-2836	723	93	providing	provide	VERB
taxlaw-2836	723	94	some	some	DET
taxlaw-2836	723	95	level	level	NOUN
taxlaw-2836	723	96	of	of	ADP
taxlaw-2836	723	97	due	due	ADJ
taxlaw-2836	723	98	process	process	NOUN
taxlaw-2836	723	99	and	and	CCONJ
taxlaw-2836	723	100	transparency	transparency	NOUN
taxlaw-2836	723	101	.	.	PUNCT
taxlaw-2836	724	1	267	267	NUM
taxlaw-2836	724	2	finally	finally	ADV
taxlaw-2836	724	3	,	,	PUNCT
taxlaw-2836	724	4	a	a	DET
taxlaw-2836	724	5	self	self	NOUN
taxlaw-2836	724	6	-	-	PUNCT
taxlaw-2836	724	7	regulatory	regulatory	ADJ
taxlaw-2836	724	8	body	body	NOUN
taxlaw-2836	724	9	with	with	ADP
taxlaw-2836	724	10	significant	significant	ADJ
taxlaw-2836	724	11	involvement	involvement	NOUN
taxlaw-2836	724	12	by	by	ADP
taxlaw-2836	724	13	nonprofit	nonprofit	ADJ
taxlaw-2836	724	14	organization	organization	NOUN
taxlaw-2836	724	15	leaders	leader	NOUN
taxlaw-2836	724	16	may	may	AUX
taxlaw-2836	724	17	result	result	VERB
taxlaw-2836	724	18	in	in	ADP
taxlaw-2836	724	19	greater	great	ADJ
taxlaw-2836	724	20	cooperation	cooperation	NOUN
taxlaw-2836	724	21	between	between	ADP
taxlaw-2836	724	22	the	the	DET
taxlaw-2836	724	23	regulator	regulator	NOUN
taxlaw-2836	724	24	and	and	CCONJ
taxlaw-2836	724	25	the	the	DET
taxlaw-2836	724	26	regulated	regulated	ADJ
taxlaw-2836	724	27	community	community	NOUN
taxlaw-2836	724	28	as	as	ADV
taxlaw-2836	724	29	well	well	ADV
taxlaw-2836	724	30	as	as	ADP
taxlaw-2836	724	31	greater	great	ADJ
taxlaw-2836	724	32	regulated	regulated	ADJ
taxlaw-2836	724	33	community	community	NOUN
taxlaw-2836	724	34	buy	buy	NOUN
taxlaw-2836	724	35	-	-	PUNCT
taxlaw-2836	724	36	in	in	NOUN
taxlaw-2836	724	37	,	,	PUNCT
taxlaw-2836	724	38	participation	participation	NOUN
taxlaw-2836	724	39	,	,	PUNCT
taxlaw-2836	724	40	and	and	CCONJ
taxlaw-2836	724	41	compliance.268	compliance.268	SCONJ
taxlaw-2836	724	42	the	the	DET
taxlaw-2836	724	43	reduced	reduced	ADJ
taxlaw-2836	724	44	government	government	NOUN
taxlaw-2836	724	45	involvement	involvement	NOUN
taxlaw-2836	724	46	may	may	AUX
taxlaw-2836	724	47	also	also	ADV
taxlaw-2836	724	48	attract	attract	VERB
taxlaw-2836	724	49	more	more	ADJ
taxlaw-2836	724	50	political	political	ADJ
taxlaw-2836	724	51	support	support	NOUN
taxlaw-2836	724	52	for	for	ADP
taxlaw-2836	724	53	strong	strong	ADJ
taxlaw-2836	724	54	oversight.269	oversight.269	PROPN
taxlaw-2836	724	55	259	259	NUM
taxlaw-2836	724	56	see	see	NOUN
taxlaw-2836	724	57	helge	helge	NOUN
taxlaw-2836	724	58	,	,	PUNCT
taxlaw-2836	724	59	supra	supra	PROPN
taxlaw-2836	724	60	note	note	PROPN
taxlaw-2836	724	61	97	97	NUM
taxlaw-2836	724	62	,	,	PUNCT
taxlaw-2836	724	63	at	at	ADP
taxlaw-2836	724	64	76	76	NUM
taxlaw-2836	724	65	;	;	PUNCT
taxlaw-2836	724	66	owens	owens	PROPN
taxlaw-2836	724	67	,	,	PUNCT
taxlaw-2836	724	68	supra	supra	PROPN
taxlaw-2836	724	69	note	note	PROPN
taxlaw-2836	724	70	58	58	NUM
taxlaw-2836	724	71	,	,	PUNCT
taxlaw-2836	724	72	at	at	ADP
taxlaw-2836	724	73	21	21	NUM
taxlaw-2836	724	74	;	;	PUNCT
taxlaw-2836	724	75	see	see	VERB
taxlaw-2836	724	76	also	also	ADV
taxlaw-2836	724	77	jonathan	jonathan	PROPN
taxlaw-2836	724	78	macey	macey	PROPN
taxlaw-2836	724	79	&	&	CCONJ
taxlaw-2836	724	80	caroline	caroline	PROPN
taxlaw-2836	724	81	novogrod	novogrod	PROPN
taxlaw-2836	724	82	,	,	PUNCT
taxlaw-2836	724	83	enforcing	enforce	VERB
taxlaw-2836	724	84	self	self	NOUN
taxlaw-2836	724	85	-	-	PUNCT
taxlaw-2836	724	86	regulatory	regulatory	ADJ
taxlaw-2836	724	87	organization	organization	NOUN
taxlaw-2836	724	88	’s	’s	PART
taxlaw-2836	724	89	penalties	penalty	NOUN
taxlaw-2836	724	90	and	and	CCONJ
taxlaw-2836	724	91	the	the	DET
taxlaw-2836	724	92	nature	nature	NOUN
taxlaw-2836	724	93	of	of	ADP
taxlaw-2836	724	94	self	self	NOUN
taxlaw-2836	724	95	-	-	PUNCT
taxlaw-2836	724	96	regulation	regulation	NOUN
taxlaw-2836	724	97	,	,	PUNCT
taxlaw-2836	724	98	40	40	NUM
taxlaw-2836	724	99	hofstra	hofstra	PROPN
taxlaw-2836	724	100	l.	l.	PROPN
taxlaw-2836	724	101	rev	rev	PROPN
taxlaw-2836	724	102	.	.	PROPN
taxlaw-2836	724	103	963	963	NUM
taxlaw-2836	724	104	,	,	PUNCT
taxlaw-2836	724	105	998	998	NUM
taxlaw-2836	724	106	-	-	SYM
taxlaw-2836	724	107	1000	1000	NUM
taxlaw-2836	724	108	(	(	PUNCT
taxlaw-2836	724	109	2012	2012	NUM
taxlaw-2836	724	110	)	)	PUNCT
taxlaw-2836	724	111	(	(	PUNCT
taxlaw-2836	724	112	mere	mere	ADJ
taxlaw-2836	724	113	expulsion	expulsion	NOUN
taxlaw-2836	724	114	from	from	ADP
taxlaw-2836	724	115	membership	membership	NOUN
taxlaw-2836	724	116	is	be	AUX
taxlaw-2836	724	117	only	only	ADV
taxlaw-2836	724	118	an	an	DET
taxlaw-2836	724	119	effective	effective	ADJ
taxlaw-2836	724	120	sanction	sanction	NOUN
taxlaw-2836	724	121	if	if	SCONJ
taxlaw-2836	724	122	the	the	DET
taxlaw-2836	724	123	sro	sro	NOUN
taxlaw-2836	724	124	has	have	VERB
taxlaw-2836	724	125	sufficient	sufficient	ADJ
taxlaw-2836	724	126	market	market	NOUN
taxlaw-2836	724	127	power	power	NOUN
taxlaw-2836	724	128	)	)	PUNCT
taxlaw-2836	724	129	.	.	PUNCT
taxlaw-2836	725	1	260	260	NUM
taxlaw-2836	725	2	see	see	VERB
taxlaw-2836	725	3	helge	helge	NOUN
taxlaw-2836	725	4	,	,	PUNCT
taxlaw-2836	725	5	supra	supra	PROPN
taxlaw-2836	725	6	note	note	PROPN
taxlaw-2836	725	7	97	97	NUM
taxlaw-2836	725	8	,	,	PUNCT
taxlaw-2836	725	9	at	at	ADP
taxlaw-2836	725	10	73	73	NUM
taxlaw-2836	725	11	;	;	PUNCT
taxlaw-2836	725	12	owens	owens	PROPN
taxlaw-2836	725	13	,	,	PUNCT
taxlaw-2836	725	14	supra	supra	PROPN
taxlaw-2836	725	15	note	note	PROPN
taxlaw-2836	725	16	58	58	NUM
taxlaw-2836	725	17	,	,	PUNCT
taxlaw-2836	725	18	at	at	ADP
taxlaw-2836	725	19	23	23	NUM
taxlaw-2836	725	20	.	.	PUNCT
taxlaw-2836	726	1	261	261	NUM
taxlaw-2836	726	2	see	see	NOUN
taxlaw-2836	726	3	helge	helge	NOUN
taxlaw-2836	726	4	,	,	PUNCT
taxlaw-2836	726	5	supra	supra	PROPN
taxlaw-2836	726	6	note	note	PROPN
taxlaw-2836	726	7	97	97	NUM
taxlaw-2836	726	8	,	,	PUNCT
taxlaw-2836	726	9	at	at	ADP
taxlaw-2836	726	10	73	73	NUM
taxlaw-2836	726	11	-	-	SYM
taxlaw-2836	726	12	74	74	NUM
taxlaw-2836	726	13	;	;	PUNCT
taxlaw-2836	726	14	owens	owens	PROPN
taxlaw-2836	726	15	,	,	PUNCT
taxlaw-2836	726	16	supra	supra	PROPN
taxlaw-2836	726	17	note	note	PROPN
taxlaw-2836	726	18	58	58	NUM
taxlaw-2836	726	19	,	,	PUNCT
taxlaw-2836	726	20	at	at	ADP
taxlaw-2836	726	21	2	2	NUM
taxlaw-2836	726	22	-	-	SYM
taxlaw-2836	726	23	3	3	NUM
taxlaw-2836	726	24	.	.	X
taxlaw-2836	726	25	262	262	NUM
taxlaw-2836	726	26	see	see	VERB
taxlaw-2836	726	27	supra	supra	PROPN
taxlaw-2836	726	28	note	note	NOUN
taxlaw-2836	726	29	1	1	NUM
taxlaw-2836	726	30	.	.	SYM
taxlaw-2836	726	31	263	263	NUM
taxlaw-2836	726	32	see	see	VERB
taxlaw-2836	726	33	supra	supra	PROPN
taxlaw-2836	726	34	notes	note	VERB
taxlaw-2836	726	35	260	260	NUM
taxlaw-2836	726	36	-	-	SYM
taxlaw-2836	726	37	261	261	NUM
taxlaw-2836	726	38	and	and	CCONJ
taxlaw-2836	726	39	accompanying	accompany	VERB
taxlaw-2836	726	40	text	text	NOUN
taxlaw-2836	726	41	.	.	PUNCT
taxlaw-2836	727	1	264	264	NUM
taxlaw-2836	727	2	see	see	VERB
taxlaw-2836	727	3	supra	supra	PROPN
taxlaw-2836	727	4	note	note	NOUN
taxlaw-2836	727	5	246	246	NUM
taxlaw-2836	727	6	and	and	CCONJ
taxlaw-2836	727	7	accompanying	accompany	VERB
taxlaw-2836	727	8	text	text	NOUN
taxlaw-2836	727	9	.	.	PUNCT
taxlaw-2836	728	1	265	265	NUM
taxlaw-2836	728	2	see	see	VERB
taxlaw-2836	728	3	helge	helge	NOUN
taxlaw-2836	728	4	,	,	PUNCT
taxlaw-2836	728	5	supra	supra	PROPN
taxlaw-2836	728	6	note	note	PROPN
taxlaw-2836	728	7	97	97	NUM
taxlaw-2836	728	8	,	,	PUNCT
taxlaw-2836	728	9	at	at	ADP
taxlaw-2836	728	10	26	26	NUM
taxlaw-2836	728	11	-	-	SYM
taxlaw-2836	728	12	27	27	NUM
taxlaw-2836	728	13	;	;	PUNCT
taxlaw-2836	728	14	owens	owens	PROPN
taxlaw-2836	728	15	,	,	PUNCT
taxlaw-2836	728	16	supra	supra	PROPN
taxlaw-2836	728	17	note	note	PROPN
taxlaw-2836	728	18	58	58	NUM
taxlaw-2836	728	19	,	,	PUNCT
taxlaw-2836	728	20	at	at	ADP
taxlaw-2836	728	21	24	24	NUM
taxlaw-2836	728	22	;	;	PUNCT
taxlaw-2836	728	23	see	see	VERB
taxlaw-2836	728	24	also	also	ADV
taxlaw-2836	728	25	center	center	VERB
taxlaw-2836	728	26	for	for	ADP
taxlaw-2836	728	27	the	the	DET
taxlaw-2836	728	28	study	study	NOUN
taxlaw-2836	728	29	of	of	ADP
taxlaw-2836	728	30	democratic	democratic	ADJ
taxlaw-2836	728	31	institutions	institution	NOUN
taxlaw-2836	728	32	,	,	PUNCT
taxlaw-2836	728	33	survey	survey	NOUN
taxlaw-2836	728	34	on	on	ADP
taxlaw-2836	728	35	the	the	DET
taxlaw-2836	728	36	future	future	NOUN
taxlaw-2836	728	37	of	of	ADP
taxlaw-2836	728	38	government	government	NOUN
taxlaw-2836	728	39	service	service	NOUN
taxlaw-2836	728	40	executive	executive	NOUN
taxlaw-2836	728	41	summary	summary	NOUN
taxlaw-2836	728	42	2	2	NUM
taxlaw-2836	728	43	(	(	PUNCT
taxlaw-2836	728	44	2015	2015	NUM
taxlaw-2836	728	45	)	)	PUNCT
taxlaw-2836	728	46	,	,	PUNCT
taxlaw-2836	728	47	http://www.vanderbilt.edu/csdi/research/sfgs.php	http://www.vanderbilt.edu/csdi/research/sfgs.php	VERB
taxlaw-2836	729	1	[	[	X
taxlaw-2836	729	2	http://perma.cc/77jl-c5y2	http://perma.cc/77jl-c5y2	X
taxlaw-2836	729	3	]	]	X
taxlaw-2836	729	4	(	(	PUNCT
taxlaw-2836	729	5	rigid	rigid	ADJ
taxlaw-2836	729	6	civil	civil	ADJ
taxlaw-2836	729	7	service	service	NOUN
taxlaw-2836	729	8	rules	rule	NOUN
taxlaw-2836	729	9	and	and	CCONJ
taxlaw-2836	729	10	low	low	ADJ
taxlaw-2836	729	11	salaries	salary	NOUN
taxlaw-2836	729	12	contribute	contribute	VERB
taxlaw-2836	729	13	to	to	ADP
taxlaw-2836	729	14	difficulties	difficulty	NOUN
taxlaw-2836	729	15	in	in	ADP
taxlaw-2836	729	16	recruiting	recruit	VERB
taxlaw-2836	729	17	the	the	DET
taxlaw-2836	729	18	best	good	ADJ
taxlaw-2836	729	19	employees	employee	NOUN
taxlaw-2836	729	20	)	)	PUNCT
taxlaw-2836	729	21	.	.	PUNCT
taxlaw-2836	730	1	266	266	NUM
taxlaw-2836	730	2	see	see	VERB
taxlaw-2836	730	3	dombalagian	dombalagian	NOUN
taxlaw-2836	730	4	,	,	PUNCT
taxlaw-2836	730	5	supra	supra	PROPN
taxlaw-2836	730	6	note	note	NOUN
taxlaw-2836	730	7	254	254	NUM
taxlaw-2836	730	8	,	,	PUNCT
taxlaw-2836	730	9	at	at	ADP
taxlaw-2836	730	10	340	340	NUM
taxlaw-2836	730	11	&	&	CCONJ
taxlaw-2836	730	12	n.102	n.102	NUM
taxlaw-2836	730	13	;	;	PUNCT
taxlaw-2836	730	14	owens	owens	PROPN
taxlaw-2836	730	15	,	,	PUNCT
taxlaw-2836	730	16	supra	supra	PROPN
taxlaw-2836	730	17	note	note	PROPN
taxlaw-2836	730	18	58	58	NUM
taxlaw-2836	730	19	,	,	PUNCT
taxlaw-2836	730	20	at	at	ADP
taxlaw-2836	730	21	14	14	NUM
taxlaw-2836	730	22	-	-	SYM
taxlaw-2836	730	23	15	15	NUM
taxlaw-2836	730	24	.	.	PUNCT
taxlaw-2836	731	1	see	see	VERB
taxlaw-2836	731	2	generally	generally	ADV
taxlaw-2836	731	3	kristin	kristin	PROPN
taxlaw-2836	731	4	e.	e.	PROPN
taxlaw-2836	731	5	hickman	hickman	PROPN
taxlaw-2836	731	6	,	,	PUNCT
taxlaw-2836	731	7	unpacking	unpack	VERB
taxlaw-2836	731	8	the	the	DET
taxlaw-2836	731	9	force	force	NOUN
taxlaw-2836	731	10	of	of	ADP
taxlaw-2836	731	11	law	law	NOUN
taxlaw-2836	731	12	,	,	PUNCT
taxlaw-2836	731	13	66	66	NUM
taxlaw-2836	731	14	vand	vand	NOUN
taxlaw-2836	731	15	.	.	PUNCT
taxlaw-2836	732	1	l.	l.	PROPN
taxlaw-2836	732	2	rev	rev	PROPN
taxlaw-2836	732	3	.	.	PROPN
taxlaw-2836	732	4	465	465	NUM
taxlaw-2836	732	5	(	(	PUNCT
taxlaw-2836	732	6	2013	2013	NUM
taxlaw-2836	732	7	)	)	PUNCT
taxlaw-2836	732	8	(	(	PUNCT
taxlaw-2836	732	9	administrative	administrative	ADJ
taxlaw-2836	732	10	law	law	NOUN
taxlaw-2836	732	11	limits	limit	NOUN
taxlaw-2836	732	12	on	on	ADP
taxlaw-2836	732	13	tax	tax	NOUN
taxlaw-2836	732	14	administration	administration	NOUN
taxlaw-2836	732	15	)	)	PUNCT
taxlaw-2836	732	16	.	.	PUNCT
taxlaw-2836	733	1	267	267	NUM
taxlaw-2836	733	2	see	see	VERB
taxlaw-2836	733	3	omarova	omarova	PROPN
taxlaw-2836	733	4	,	,	PUNCT
taxlaw-2836	733	5	supra	supra	PROPN
taxlaw-2836	733	6	note	note	PROPN
taxlaw-2836	733	7	253	253	NUM
taxlaw-2836	733	8	,	,	PUNCT
taxlaw-2836	733	9	at	at	ADP
taxlaw-2836	733	10	485	485	NUM
taxlaw-2836	733	11	-	-	SYM
taxlaw-2836	733	12	86	86	NUM
taxlaw-2836	733	13	;	;	PUNCT
taxlaw-2836	733	14	owens	owens	PROPN
taxlaw-2836	733	15	,	,	PUNCT
taxlaw-2836	733	16	supra	supra	PROPN
taxlaw-2836	733	17	note	note	PROPN
taxlaw-2836	733	18	58	58	NUM
taxlaw-2836	733	19	,	,	PUNCT
taxlaw-2836	733	20	at	at	ADP
taxlaw-2836	733	21	21	21	NUM
taxlaw-2836	733	22	.	.	PUNCT
taxlaw-2836	733	23	268	268	NUM
taxlaw-2836	733	24	see	see	VERB
taxlaw-2836	733	25	helge	helge	PROPN
taxlaw-2836	733	26	,	,	PUNCT
taxlaw-2836	733	27	supra	supra	PROPN
taxlaw-2836	733	28	note	note	PROPN
taxlaw-2836	733	29	97	97	NUM
taxlaw-2836	733	30	,	,	PUNCT
taxlaw-2836	733	31	at	at	ADP
taxlaw-2836	733	32	80	80	NUM
taxlaw-2836	733	33	-	-	SYM
taxlaw-2836	733	34	81	81	NUM
taxlaw-2836	733	35	;	;	PUNCT
taxlaw-2836	733	36	michael	michael	PROPN
taxlaw-2836	733	37	,	,	PUNCT
taxlaw-2836	733	38	supra	supra	PROPN
taxlaw-2836	733	39	note	note	PROPN
taxlaw-2836	733	40	253	253	NUM
taxlaw-2836	733	41	,	,	PUNCT
taxlaw-2836	733	42	at	at	ADP
taxlaw-2836	733	43	183	183	NUM
taxlaw-2836	733	44	-	-	SYM
taxlaw-2836	733	45	84	84	NUM
taxlaw-2836	733	46	.	.	PUNCT
taxlaw-2836	734	1	269	269	NUM
taxlaw-2836	734	2	see	see	VERB
taxlaw-2836	734	3	michael	michael	PROPN
taxlaw-2836	734	4	,	,	PUNCT
taxlaw-2836	734	5	supra	supra	PROPN
taxlaw-2836	734	6	note	note	PROPN
taxlaw-2836	734	7	253	253	NUM
taxlaw-2836	734	8	,	,	PUNCT
taxlaw-2836	734	9	at	at	ADP
taxlaw-2836	734	10	184	184	NUM
taxlaw-2836	734	11	-	-	SYM
taxlaw-2836	734	12	88	88	NUM
taxlaw-2836	734	13	.	.	PUNCT
taxlaw-2836	734	14	2016	2016	NUM
taxlaw-2836	734	15	]	]	PUNCT
taxlaw-2836	734	16	“	"	PUNCT
taxlaw-2836	734	17	the	the	DET
taxlaw-2836	734	18	better	well	ADJ
taxlaw-2836	734	19	part	part	NOUN
taxlaw-2836	734	20	of	of	ADP
taxlaw-2836	734	21	valour	valour	NOUN
taxlaw-2836	734	22	is	be	AUX
taxlaw-2836	734	23	discretion	discretion	NOUN
taxlaw-2836	734	24	”	"	PUNCT
taxlaw-2836	734	25	119	119	NUM
taxlaw-2836	734	26	with	with	ADP
taxlaw-2836	734	27	respect	respect	NOUN
taxlaw-2836	734	28	to	to	ADP
taxlaw-2836	734	29	disadvantages	disadvantage	NOUN
taxlaw-2836	734	30	,	,	PUNCT
taxlaw-2836	734	31	an	an	DET
taxlaw-2836	734	32	sro	sro	NOUN
taxlaw-2836	734	33	would	would	AUX
taxlaw-2836	734	34	not	not	PART
taxlaw-2836	734	35	be	be	AUX
taxlaw-2836	734	36	able	able	ADJ
taxlaw-2836	734	37	to	to	PART
taxlaw-2836	734	38	directly	directly	ADV
taxlaw-2836	734	39	impose	impose	VERB
taxlaw-2836	734	40	criminal	criminal	ADJ
taxlaw-2836	734	41	sanctions	sanction	NOUN
taxlaw-2836	734	42	,	,	PUNCT
taxlaw-2836	734	43	but	but	CCONJ
taxlaw-2836	734	44	such	such	ADJ
taxlaw-2836	734	45	sanctions	sanction	NOUN
taxlaw-2836	734	46	are	be	AUX
taxlaw-2836	734	47	rarely	rarely	ADV
taxlaw-2836	734	48	used	use	VERB
taxlaw-2836	734	49	in	in	ADP
taxlaw-2836	734	50	the	the	DET
taxlaw-2836	734	51	exempt	exempt	ADJ
taxlaw-2836	734	52	organizations	organization	NOUN
taxlaw-2836	734	53	area	area	NOUN
taxlaw-2836	734	54	and	and	CCONJ
taxlaw-2836	734	55	could	could	AUX
taxlaw-2836	734	56	still	still	ADV
taxlaw-2836	734	57	be	be	AUX
taxlaw-2836	734	58	accessible	accessible	ADJ
taxlaw-2836	734	59	indirectly	indirectly	ADV
taxlaw-2836	734	60	through	through	ADP
taxlaw-2836	734	61	referrals	referral	NOUN
taxlaw-2836	734	62	to	to	ADP
taxlaw-2836	734	63	the	the	DET
taxlaw-2836	734	64	irs	irs	PROPN
taxlaw-2836	734	65	criminal	criminal	ADJ
taxlaw-2836	734	66	investigation	investigation	NOUN
taxlaw-2836	734	67	division.270	division.270	NUM
taxlaw-2836	734	68	sros	sros	PROPN
taxlaw-2836	734	69	also	also	ADV
taxlaw-2836	734	70	usually	usually	ADV
taxlaw-2836	734	71	have	have	VERB
taxlaw-2836	734	72	a	a	DET
taxlaw-2836	734	73	significant	significant	ADJ
taxlaw-2836	734	74	risk	risk	NOUN
taxlaw-2836	734	75	of	of	ADP
taxlaw-2836	734	76	inadequate	inadequate	ADJ
taxlaw-2836	734	77	oversight	oversight	NOUN
taxlaw-2836	734	78	because	because	SCONJ
taxlaw-2836	734	79	of	of	ADP
taxlaw-2836	734	80	capture	capture	NOUN
taxlaw-2836	734	81	by	by	ADP
taxlaw-2836	734	82	the	the	DET
taxlaw-2836	734	83	regulated	regulated	ADJ
taxlaw-2836	734	84	community	community	NOUN
taxlaw-2836	734	85	(	(	PUNCT
taxlaw-2836	734	86	or	or	CCONJ
taxlaw-2836	734	87	dominant	dominant	ADJ
taxlaw-2836	734	88	players	player	NOUN
taxlaw-2836	734	89	within	within	ADP
taxlaw-2836	734	90	that	that	DET
taxlaw-2836	734	91	community	community	NOUN
taxlaw-2836	734	92	)	)	PUNCT
taxlaw-2836	734	93	,	,	PUNCT
taxlaw-2836	734	94	a	a	DET
taxlaw-2836	734	95	risk	risk	NOUN
taxlaw-2836	734	96	that	that	PRON
taxlaw-2836	734	97	also	also	ADV
taxlaw-2836	734	98	exists	exist	VERB
taxlaw-2836	734	99	with	with	ADP
taxlaw-2836	734	100	a	a	DET
taxlaw-2836	734	101	separate	separate	ADJ
taxlaw-2836	734	102	federal	federal	ADJ
taxlaw-2836	734	103	agency	agency	NOUN
taxlaw-2836	734	104	but	but	CCONJ
taxlaw-2836	734	105	may	may	AUX
taxlaw-2836	734	106	be	be	AUX
taxlaw-2836	734	107	magnified	magnify	VERB
taxlaw-2836	734	108	with	with	ADP
taxlaw-2836	734	109	a	a	DET
taxlaw-2836	734	110	private	private	ADJ
taxlaw-2836	734	111	body	body	NOUN
taxlaw-2836	734	112	that	that	PRON
taxlaw-2836	734	113	has	have	VERB
taxlaw-2836	734	114	closer	close	ADV
taxlaw-2836	734	115	formal	formal	ADJ
taxlaw-2836	734	116	and	and	CCONJ
taxlaw-2836	734	117	informal	informal	ADJ
taxlaw-2836	734	118	ties	tie	NOUN
taxlaw-2836	734	119	to	to	ADP
taxlaw-2836	734	120	the	the	DET
taxlaw-2836	734	121	regulated	regulated	ADJ
taxlaw-2836	734	122	industry	industry	NOUN
taxlaw-2836	734	123	.	.	PUNCT
taxlaw-2836	735	1	271	271	NUM
taxlaw-2836	735	2	in	in	ADP
taxlaw-2836	735	3	this	this	DET
taxlaw-2836	735	4	context	context	NOUN
taxlaw-2836	735	5	,	,	PUNCT
taxlaw-2836	735	6	however	however	ADV
taxlaw-2836	735	7	,	,	PUNCT
taxlaw-2836	735	8	the	the	DET
taxlaw-2836	735	9	regulated	regulated	ADJ
taxlaw-2836	735	10	industry	industry	NOUN
taxlaw-2836	735	11	leaders	leader	NOUN
taxlaw-2836	735	12	(	(	PUNCT
taxlaw-2836	735	13	and	and	CCONJ
taxlaw-2836	735	14	particularly	particularly	ADV
taxlaw-2836	735	15	prominent	prominent	ADJ
taxlaw-2836	735	16	charities	charity	NOUN
taxlaw-2836	735	17	)	)	PUNCT
taxlaw-2836	735	18	likely	likely	ADV
taxlaw-2836	735	19	are	be	AUX
taxlaw-2836	735	20	more	more	ADV
taxlaw-2836	735	21	amenable	amenable	ADJ
taxlaw-2836	735	22	to	to	ADP
taxlaw-2836	735	23	having	have	VERB
taxlaw-2836	735	24	a	a	DET
taxlaw-2836	735	25	strong	strong	ADJ
taxlaw-2836	735	26	and	and	CCONJ
taxlaw-2836	735	27	effective	effective	ADJ
taxlaw-2836	735	28	regulator	regulator	NOUN
taxlaw-2836	735	29	than	than	ADP
taxlaw-2836	735	30	normally	normally	ADV
taxlaw-2836	735	31	is	be	AUX
taxlaw-2836	735	32	the	the	DET
taxlaw-2836	735	33	case	case	NOUN
taxlaw-2836	735	34	for	for	ADP
taxlaw-2836	735	35	regulated	regulated	ADJ
taxlaw-2836	735	36	communities	community	NOUN
taxlaw-2836	735	37	because	because	SCONJ
taxlaw-2836	735	38	of	of	ADP
taxlaw-2836	735	39	their	their	PRON
taxlaw-2836	735	40	interest	interest	NOUN
taxlaw-2836	735	41	in	in	ADP
taxlaw-2836	735	42	the	the	DET
taxlaw-2836	735	43	reputation	reputation	NOUN
taxlaw-2836	735	44	of	of	ADP
taxlaw-2836	735	45	the	the	DET
taxlaw-2836	735	46	exempt	exempt	ADJ
taxlaw-2836	735	47	organization	organization	NOUN
taxlaw-2836	735	48	sector.272	sector.272	NOUN
taxlaw-2836	735	49	in	in	ADP
taxlaw-2836	735	50	fact	fact	NOUN
taxlaw-2836	735	51	,	,	PUNCT
taxlaw-2836	735	52	one	one	NUM
taxlaw-2836	735	53	potential	potential	ADJ
taxlaw-2836	735	54	risk	risk	NOUN
taxlaw-2836	735	55	of	of	ADP
taxlaw-2836	735	56	an	an	DET
taxlaw-2836	735	57	sro	sro	NOUN
taxlaw-2836	735	58	is	be	AUX
taxlaw-2836	735	59	that	that	SCONJ
taxlaw-2836	735	60	if	if	SCONJ
taxlaw-2836	735	61	it	it	PRON
taxlaw-2836	735	62	is	be	AUX
taxlaw-2836	735	63	dominated	dominate	VERB
taxlaw-2836	735	64	by	by	ADP
taxlaw-2836	735	65	the	the	DET
taxlaw-2836	735	66	largest	large	ADJ
taxlaw-2836	735	67	and	and	CCONJ
taxlaw-2836	735	68	wealthiest	wealthy	ADJ
taxlaw-2836	735	69	tax	tax	NOUN
taxlaw-2836	735	70	-	-	PUNCT
taxlaw-2836	735	71	exempt	exempt	ADJ
taxlaw-2836	735	72	organizations	organization	NOUN
taxlaw-2836	735	73	with	with	ADP
taxlaw-2836	735	74	a	a	DET
taxlaw-2836	735	75	strong	strong	ADJ
taxlaw-2836	735	76	interest	interest	NOUN
taxlaw-2836	735	77	in	in	ADP
taxlaw-2836	735	78	preventing	prevent	VERB
taxlaw-2836	735	79	noncompliance	noncompliance	NOUN
taxlaw-2836	735	80	,	,	PUNCT
taxlaw-2836	735	81	it	it	PRON
taxlaw-2836	735	82	could	could	AUX
taxlaw-2836	735	83	create	create	VERB
taxlaw-2836	735	84	a	a	DET
taxlaw-2836	735	85	risk	risk	NOUN
taxlaw-2836	735	86	of	of	ADP
taxlaw-2836	735	87	over	over	ADP
taxlaw-2836	735	88	regulation	regulation	NOUN
taxlaw-2836	735	89	that	that	PRON
taxlaw-2836	735	90	would	would	AUX
taxlaw-2836	735	91	unduly	unduly	ADV
taxlaw-2836	735	92	burden	burden	VERB
taxlaw-2836	735	93	smaller	small	ADJ
taxlaw-2836	735	94	,	,	PUNCT
taxlaw-2836	735	95	poorer	poor	ADJ
taxlaw-2836	735	96	,	,	PUNCT
taxlaw-2836	735	97	and	and	CCONJ
taxlaw-2836	735	98	less	less	ADV
taxlaw-2836	735	99	sophisticated	sophisticated	ADJ
taxlaw-2836	735	100	organizations	organization	NOUN
taxlaw-2836	735	101	.	.	PUNCT
taxlaw-2836	736	1	273	273	NUM
taxlaw-2836	736	2	for	for	ADP
taxlaw-2836	736	3	example	example	NOUN
taxlaw-2836	736	4	,	,	PUNCT
taxlaw-2836	736	5	the	the	DET
taxlaw-2836	736	6	move	move	NOUN
taxlaw-2836	736	7	of	of	ADP
taxlaw-2836	736	8	the	the	DET
taxlaw-2836	736	9	irs	irs	PROPN
taxlaw-2836	736	10	toward	toward	ADP
taxlaw-2836	736	11	regulating	regulate	VERB
taxlaw-2836	736	12	governance	governance	NOUN
taxlaw-2836	736	13	,	,	PUNCT
taxlaw-2836	736	14	criticized	criticize	VERB
taxlaw-2836	736	15	in	in	ADP
taxlaw-2836	736	16	part	part	NOUN
taxlaw-2836	736	17	because	because	SCONJ
taxlaw-2836	736	18	of	of	ADP
taxlaw-2836	736	19	the	the	DET
taxlaw-2836	736	20	potential	potential	NOUN
taxlaw-2836	736	21	for	for	ADP
taxlaw-2836	736	22	ill	ill	ADV
taxlaw-2836	736	23	-	-	PUNCT
taxlaw-2836	736	24	fitting	fit	VERB
taxlaw-2836	736	25	one	one	NUM
taxlaw-2836	736	26	-	-	PUNCT
taxlaw-2836	736	27	size	size	NOUN
taxlaw-2836	736	28	-	-	PUNCT
taxlaw-2836	736	29	fits	fit	VERB
taxlaw-2836	736	30	-	-	PUNCT
taxlaw-2836	736	31	all	all	PRON
taxlaw-2836	736	32	rules	rule	NOUN
taxlaw-2836	736	33	,	,	PUNCT
taxlaw-2836	736	34	could	could	AUX
taxlaw-2836	736	35	be	be	AUX
taxlaw-2836	736	36	accelerated	accelerate	VERB
taxlaw-2836	736	37	in	in	ADP
taxlaw-2836	736	38	an	an	DET
taxlaw-2836	736	39	sro	sro	NOUN
taxlaw-2836	736	40	dominated	dominate	VERB
taxlaw-2836	736	41	by	by	ADP
taxlaw-2836	736	42	leaders	leader	NOUN
taxlaw-2836	736	43	of	of	ADP
taxlaw-2836	736	44	the	the	DET
taxlaw-2836	736	45	largest	large	ADJ
taxlaw-2836	736	46	and	and	CCONJ
taxlaw-2836	736	47	wealthiest	wealthy	ADJ
taxlaw-2836	736	48	organizations	organization	NOUN
taxlaw-2836	736	49	(	(	PUNCT
taxlaw-2836	736	50	and	and	CCONJ
taxlaw-2836	736	51	encouraged	encourage	VERB
taxlaw-2836	736	52	by	by	ADP
taxlaw-2836	736	53	sro	sro	NOUN
taxlaw-2836	736	54	officials	official	NOUN
taxlaw-2836	736	55	seeking	seek	VERB
taxlaw-2836	736	56	to	to	PART
taxlaw-2836	736	57	increase	increase	VERB
taxlaw-2836	736	58	their	their	PRON
taxlaw-2836	736	59	sphere	sphere	NOUN
taxlaw-2836	736	60	of	of	ADP
taxlaw-2836	736	61	authority).274	authority).274	NOUN
taxlaw-2836	736	62	such	such	DET
taxlaw-2836	736	63	a	a	DET
taxlaw-2836	736	64	risk	risk	NOUN
taxlaw-2836	736	65	could	could	AUX
taxlaw-2836	736	66	be	be	AUX
taxlaw-2836	736	67	mitigated	mitigate	VERB
taxlaw-2836	736	68	by	by	ADP
taxlaw-2836	736	69	sufficient	sufficient	ADJ
taxlaw-2836	736	70	involvement	involvement	NOUN
taxlaw-2836	736	71	of	of	ADP
taxlaw-2836	736	72	representatives	representative	NOUN
taxlaw-2836	736	73	from	from	ADP
taxlaw-2836	736	74	smaller	small	ADJ
taxlaw-2836	736	75	and	and	CCONJ
taxlaw-2836	736	76	less	less	ADV
taxlaw-2836	736	77	well	well	ADV
taxlaw-2836	736	78	-	-	PUNCT
taxlaw-2836	736	79	resourced	resource	VERB
taxlaw-2836	736	80	exempt	exempt	ADJ
taxlaw-2836	736	81	organizations	organization	NOUN
taxlaw-2836	736	82	and	and	CCONJ
taxlaw-2836	736	83	,	,	PUNCT
taxlaw-2836	736	84	as	as	SCONJ
taxlaw-2836	736	85	suggested	suggest	VERB
taxlaw-2836	736	86	by	by	ADP
taxlaw-2836	736	87	owens	owens	PROPN
taxlaw-2836	736	88	,	,	PUNCT
taxlaw-2836	736	89	by	by	ADP
taxlaw-2836	736	90	not	not	PART
taxlaw-2836	736	91	giving	give	VERB
taxlaw-2836	736	92	the	the	DET
taxlaw-2836	736	93	sro	sro	NOUN
taxlaw-2836	736	94	the	the	DET
taxlaw-2836	736	95	ability	ability	NOUN
taxlaw-2836	736	96	to	to	PART
taxlaw-2836	736	97	impose	impose	VERB
taxlaw-2836	736	98	rules	rule	NOUN
taxlaw-2836	736	99	that	that	PRON
taxlaw-2836	736	100	went	go	VERB
taxlaw-2836	736	101	beyond	beyond	ADP
taxlaw-2836	736	102	those	those	PRON
taxlaw-2836	736	103	necessary	necessary	ADJ
taxlaw-2836	736	104	to	to	PART
taxlaw-2836	736	105	ensure	ensure	VERB
taxlaw-2836	736	106	compliance	compliance	NOUN
taxlaw-2836	736	107	with	with	ADP
taxlaw-2836	736	108	the	the	DET
taxlaw-2836	736	109	applicable	applicable	ADJ
taxlaw-2836	736	110	federal	federal	ADJ
taxlaw-2836	736	111	tax	tax	NOUN
taxlaw-2836	736	112	laws.275	laws.275	PROPN
taxlaw-2836	736	113	another	another	DET
taxlaw-2836	736	114	potential	potential	ADJ
taxlaw-2836	736	115	disadvantage	disadvantage	NOUN
taxlaw-2836	736	116	is	be	AUX
taxlaw-2836	736	117	the	the	DET
taxlaw-2836	736	118	reduced	reduce	VERB
taxlaw-2836	736	119	influence	influence	NOUN
taxlaw-2836	736	120	of	of	ADP
taxlaw-2836	736	121	the	the	DET
taxlaw-2836	736	122	federal	federal	ADJ
taxlaw-2836	736	123	government	government	NOUN
taxlaw-2836	736	124	and	and	CCONJ
taxlaw-2836	736	125	the	the	DET
taxlaw-2836	736	126	public	public	NOUN
taxlaw-2836	736	127	on	on	ADP
taxlaw-2836	736	128	the	the	DET
taxlaw-2836	736	129	interpretation	interpretation	NOUN
taxlaw-2836	736	130	of	of	ADP
taxlaw-2836	736	131	statutory	statutory	ADJ
taxlaw-2836	736	132	provisions	provision	NOUN
taxlaw-2836	736	133	,	,	PUNCT
taxlaw-2836	736	134	possibly	possibly	ADV
taxlaw-2836	736	135	leading	lead	VERB
taxlaw-2836	736	136	those	those	DET
taxlaw-2836	736	137	interpretations	interpretation	NOUN
taxlaw-2836	736	138	to	to	PART
taxlaw-2836	736	139	be	be	AUX
taxlaw-2836	736	140	less	less	ADV
taxlaw-2836	736	141	responsive	responsive	ADJ
taxlaw-2836	736	142	to	to	ADP
taxlaw-2836	736	143	political	political	ADJ
taxlaw-2836	736	144	pressures	pressure	NOUN
taxlaw-2836	736	145	than	than	SCONJ
taxlaw-2836	736	146	may	may	AUX
taxlaw-2836	736	147	be	be	AUX
taxlaw-2836	736	148	desirable.276	desirable.276	VERB
taxlaw-2836	736	149	the	the	DET
taxlaw-2836	736	150	irs	irs	PROPN
taxlaw-2836	736	151	’	'	PUNCT
taxlaw-2836	736	152	role	role	NOUN
taxlaw-2836	736	153	likely	likely	ADV
taxlaw-2836	736	154	could	could	AUX
taxlaw-2836	736	155	be	be	AUX
taxlaw-2836	736	156	adjusted	adjust	VERB
taxlaw-2836	736	157	to	to	PART
taxlaw-2836	736	158	address	address	VERB
taxlaw-2836	736	159	this	this	DET
taxlaw-2836	736	160	concern	concern	NOUN
taxlaw-2836	736	161	if	if	SCONJ
taxlaw-2836	736	162	it	it	PRON
taxlaw-2836	736	163	arose	arise	VERB
taxlaw-2836	736	164	,	,	PUNCT
taxlaw-2836	736	165	however	however	ADV
taxlaw-2836	736	166	(	(	PUNCT
taxlaw-2836	736	167	as	as	SCONJ
taxlaw-2836	736	168	has	have	AUX
taxlaw-2836	736	169	happened	happen	VERB
taxlaw-2836	736	170	with	with	ADP
taxlaw-2836	736	171	the	the	DET
taxlaw-2836	736	172	sec	sec	PROPN
taxlaw-2836	736	173	and	and	CCONJ
taxlaw-2836	736	174	the	the	DET
taxlaw-2836	736	175	sros	sro	NOUN
taxlaw-2836	736	176	it	it	PRON
taxlaw-2836	736	177	oversees	oversee	VERB
taxlaw-2836	736	178	)	)	PUNCT
taxlaw-2836	736	179	.	.	PUNCT
taxlaw-2836	737	1	it	it	PRON
taxlaw-2836	737	2	is	be	AUX
taxlaw-2836	737	3	also	also	ADV
taxlaw-2836	737	4	unclear	unclear	ADJ
taxlaw-2836	737	5	as	as	ADP
taxlaw-2836	737	6	to	to	ADP
taxlaw-2836	737	7	what	what	DET
taxlaw-2836	737	8	extent	extent	NOUN
taxlaw-2836	737	9	a	a	DET
taxlaw-2836	737	10	private	private	ADJ
taxlaw-2836	737	11	body	body	NOUN
taxlaw-2836	737	12	,	,	PUNCT
taxlaw-2836	737	13	even	even	ADV
taxlaw-2836	737	14	one	one	NUM
taxlaw-2836	737	15	with	with	ADP
taxlaw-2836	737	16	close	close	ADJ
taxlaw-2836	737	17	ties	tie	NOUN
taxlaw-2836	737	18	to	to	ADP
taxlaw-2836	737	19	the	the	DET
taxlaw-2836	737	20	federal	federal	ADJ
taxlaw-2836	737	21	government	government	NOUN
taxlaw-2836	737	22	,	,	PUNCT
taxlaw-2836	737	23	could	could	AUX
taxlaw-2836	737	24	continue	continue	VERB
taxlaw-2836	737	25	to	to	PART
taxlaw-2836	737	26	benefit	benefit	VERB
taxlaw-2836	737	27	from	from	ADP
taxlaw-2836	737	28	various	various	ADJ
taxlaw-2836	737	29	government	government	NOUN
taxlaw-2836	737	30	support	support	NOUN
taxlaw-2836	737	31	functions	function	NOUN
taxlaw-2836	737	32	,	,	PUNCT
taxlaw-2836	737	33	but	but	CCONJ
taxlaw-2836	737	34	it	it	PRON
taxlaw-2836	737	35	may	may	AUX
taxlaw-2836	737	36	be	be	AUX
taxlaw-2836	737	37	possible	possible	ADJ
taxlaw-2836	737	38	to	to	PART
taxlaw-2836	737	39	still	still	ADV
taxlaw-2836	737	40	take	take	VERB
taxlaw-2836	737	41	advantage	advantage	NOUN
taxlaw-2836	737	42	of	of	ADP
taxlaw-2836	737	43	at	at	ADP
taxlaw-2836	737	44	least	least	ADJ
taxlaw-2836	737	45	some	some	PRON
taxlaw-2836	737	46	of	of	ADP
taxlaw-2836	737	47	that	that	DET
taxlaw-2836	737	48	support	support	NOUN
taxlaw-2836	737	49	,	,	PUNCT
taxlaw-2836	737	50	especially	especially	ADV
taxlaw-2836	737	51	to	to	ADP
taxlaw-2836	737	52	the	the	DET
taxlaw-2836	737	53	degree	degree	NOUN
taxlaw-2836	737	54	it	it	PRON
taxlaw-2836	737	55	is	be	AUX
taxlaw-2836	737	56	essentially	essentially	ADV
taxlaw-2836	737	57	ministerial	ministerial	ADJ
taxlaw-2836	737	58	(	(	PUNCT
taxlaw-2836	737	59	e.g.	e.g.	ADV
taxlaw-2836	737	60	,	,	PUNCT
taxlaw-2836	737	61	processing	processing	NOUN
taxlaw-2836	737	62	filings	filing	NOUN
taxlaw-2836	737	63	)	)	PUNCT
taxlaw-2836	737	64	.	.	PUNCT
taxlaw-2836	738	1	finally	finally	ADV
taxlaw-2836	738	2	,	,	PUNCT
taxlaw-2836	738	3	a	a	DET
taxlaw-2836	738	4	new	new	ADJ
taxlaw-2836	738	5	sro	sro	NOUN
taxlaw-2836	738	6	might	might	AUX
taxlaw-2836	738	7	also	also	ADV
taxlaw-2836	738	8	face	face	VERB
taxlaw-2836	738	9	a	a	DET
taxlaw-2836	738	10	constitutional	constitutional	ADJ
taxlaw-2836	738	11	challenge	challenge	NOUN
taxlaw-2836	738	12	to	to	ADP
taxlaw-2836	738	13	its	its	PRON
taxlaw-2836	738	14	authority	authority	NOUN
taxlaw-2836	738	15	.	.	PUNCT
taxlaw-2836	739	1	277	277	NUM
taxlaw-2836	739	2	that	that	PRON
taxlaw-2836	739	3	said	say	VERB
taxlaw-2836	739	4	,	,	PUNCT
taxlaw-2836	739	5	the	the	DET
taxlaw-2836	739	6	constitutional	constitutional	ADJ
taxlaw-2836	739	7	questions	question	NOUN
taxlaw-2836	739	8	generally	generally	ADV
taxlaw-2836	739	9	relate	relate	VERB
taxlaw-2836	739	10	either	either	CCONJ
taxlaw-2836	739	11	to	to	ADP
taxlaw-2836	739	12	a	a	DET
taxlaw-2836	739	13	lack	lack	NOUN
taxlaw-2836	739	14	of	of	ADP
taxlaw-2836	739	15	clear	clear	ADJ
taxlaw-2836	739	16	legislative	legislative	ADJ
taxlaw-2836	739	17	approval	approval	NOUN
taxlaw-2836	739	18	,	,	PUNCT
taxlaw-2836	739	19	a	a	DET
taxlaw-2836	739	20	lack	lack	NOUN
taxlaw-2836	739	21	of	of	ADP
taxlaw-2836	739	22	sufficient	sufficient	ADJ
taxlaw-2836	739	23	270	270	NUM
taxlaw-2836	739	24	see	see	VERB
taxlaw-2836	739	25	treasury	treasury	NOUN
taxlaw-2836	739	26	inspector	inspector	NOUN
taxlaw-2836	739	27	general	general	NOUN
taxlaw-2836	739	28	for	for	ADP
taxlaw-2836	739	29	tax	tax	NOUN
taxlaw-2836	739	30	admin	admin	PROPN
taxlaw-2836	739	31	.	.	PROPN
taxlaw-2836	739	32	,	,	PUNCT
taxlaw-2836	739	33	ie-09	ie-09	PROPN
taxlaw-2836	739	34	-	-	PUNCT
taxlaw-2836	739	35	013	013	NUM
taxlaw-2836	739	36	,	,	PUNCT
taxlaw-2836	739	37	review	review	NOUN
taxlaw-2836	739	38	of	of	ADP
taxlaw-2836	739	39	the	the	DET
taxlaw-2836	739	40	internal	internal	ADJ
taxlaw-2836	739	41	revenue	revenue	NOUN
taxlaw-2836	739	42	service	service	NOUN
taxlaw-2836	739	43	criminal	criminal	ADJ
taxlaw-2836	739	44	investigation	investigation	NOUN
taxlaw-2836	739	45	division	division	NOUN
taxlaw-2836	739	46	’s	’s	PART
taxlaw-2836	739	47	nonprofit	nonprofit	PROPN
taxlaw-2836	739	48	fraud	fraud	NOUN
taxlaw-2836	739	49	referral	referral	NOUN
taxlaw-2836	739	50	process	process	NOUN
taxlaw-2836	739	51	6	6	NUM
taxlaw-2836	739	52	-	-	SYM
taxlaw-2836	739	53	8	8	NUM
taxlaw-2836	739	54	(	(	PUNCT
taxlaw-2836	739	55	2010	2010	NUM
taxlaw-2836	739	56	)	)	PUNCT
taxlaw-2836	739	57	,	,	PUNCT
taxlaw-2836	740	1	https://www.treasury.gov/tigta/iereports/2010reports/2010ier006fr.pdf	https://www.treasury.gov/tigta/iereports/2010reports/2010ier006fr.pdf	NOUN
taxlaw-2836	740	2	[	[	X
taxlaw-2836	740	3	https://perma.cc/ny3y-cnaa	https://perma.cc/ny3y-cnaa	X
taxlaw-2836	740	4	]	]	X
taxlaw-2836	740	5	.	.	PUNCT
taxlaw-2836	741	1	271	271	NUM
taxlaw-2836	741	2	see	see	VERB
taxlaw-2836	741	3	michael	michael	PROPN
taxlaw-2836	741	4	,	,	PUNCT
taxlaw-2836	741	5	supra	supra	PROPN
taxlaw-2836	741	6	note	note	PROPN
taxlaw-2836	741	7	253	253	NUM
taxlaw-2836	741	8	,	,	PUNCT
taxlaw-2836	741	9	at	at	ADP
taxlaw-2836	741	10	189	189	NUM
taxlaw-2836	741	11	-	-	SYM
taxlaw-2836	741	12	90	90	NUM
taxlaw-2836	741	13	;	;	PUNCT
taxlaw-2836	741	14	owens	owens	PROPN
taxlaw-2836	741	15	,	,	PUNCT
taxlaw-2836	741	16	supra	supra	PROPN
taxlaw-2836	741	17	note	note	PROPN
taxlaw-2836	741	18	58	58	NUM
taxlaw-2836	741	19	,	,	PUNCT
taxlaw-2836	741	20	at	at	ADP
taxlaw-2836	741	21	11	11	NUM
taxlaw-2836	741	22	-	-	SYM
taxlaw-2836	741	23	12	12	NUM
taxlaw-2836	741	24	.	.	PUNCT
taxlaw-2836	741	25	272	272	NUM
taxlaw-2836	741	26	see	see	VERB
taxlaw-2836	741	27	supra	supra	PROPN
taxlaw-2836	741	28	note	note	NOUN
taxlaw-2836	741	29	98	98	NUM
taxlaw-2836	741	30	and	and	CCONJ
taxlaw-2836	741	31	accompanying	accompany	VERB
taxlaw-2836	741	32	text	text	NOUN
taxlaw-2836	741	33	.	.	PUNCT
taxlaw-2836	742	1	273	273	NUM
taxlaw-2836	742	2	see	see	VERB
taxlaw-2836	742	3	gabriel	gabriel	PROPN
taxlaw-2836	742	4	s.	s.	PROPN
taxlaw-2836	742	5	mairzadeh	mairzadeh	PROPN
taxlaw-2836	742	6	,	,	PUNCT
taxlaw-2836	742	7	self	self	NOUN
taxlaw-2836	742	8	-	-	PUNCT
taxlaw-2836	742	9	regulation	regulation	NOUN
taxlaw-2836	742	10	of	of	ADP
taxlaw-2836	742	11	investment	investment	NOUN
taxlaw-2836	742	12	companies	company	NOUN
taxlaw-2836	742	13	and	and	CCONJ
taxlaw-2836	742	14	advisers	adviser	NOUN
taxlaw-2836	742	15	:	:	PUNCT
taxlaw-2836	742	16	a	a	DET
taxlaw-2836	742	17	proven	prove	VERB
taxlaw-2836	742	18	solution	solution	NOUN
taxlaw-2836	742	19	to	to	ADP
taxlaw-2836	742	20	a	a	DET
taxlaw-2836	742	21	contemporary	contemporary	ADJ
taxlaw-2836	742	22	problem	problem	NOUN
taxlaw-2836	742	23	,	,	PUNCT
taxlaw-2836	742	24	16	16	NUM
taxlaw-2836	742	25	ann	ann	PROPN
taxlaw-2836	742	26	.	.	PUNCT
taxlaw-2836	742	27	rev	rev	PROPN
taxlaw-2836	742	28	.	.	PROPN
taxlaw-2836	742	29	banking	banking	PROPN
taxlaw-2836	742	30	l.	l.	PROPN
taxlaw-2836	742	31	451	451	NUM
taxlaw-2836	742	32	,	,	PUNCT
taxlaw-2836	742	33	507	507	NUM
taxlaw-2836	742	34	-	-	SYM
taxlaw-2836	742	35	08	08	NUM
taxlaw-2836	742	36	(	(	PUNCT
taxlaw-2836	742	37	1997	1997	NUM
taxlaw-2836	742	38	)	)	PUNCT
taxlaw-2836	742	39	(	(	PUNCT
taxlaw-2836	742	40	highlighting	highlight	VERB
taxlaw-2836	742	41	this	this	DET
taxlaw-2836	742	42	issue	issue	NOUN
taxlaw-2836	742	43	with	with	ADP
taxlaw-2836	742	44	respect	respect	NOUN
taxlaw-2836	742	45	to	to	ADP
taxlaw-2836	742	46	securities	security	NOUN
taxlaw-2836	742	47	law	law	NOUN
taxlaw-2836	742	48	sros	sros	PROPN
taxlaw-2836	742	49	)	)	PUNCT
taxlaw-2836	742	50	.	.	PUNCT
taxlaw-2836	743	1	274	274	NUM
taxlaw-2836	743	2	see	see	VERB
taxlaw-2836	743	3	bonnie	bonnie	PROPN
taxlaw-2836	743	4	s.	s.	PROPN
taxlaw-2836	743	5	brier	brier	PROPN
taxlaw-2836	743	6	et	et	PROPN
taxlaw-2836	743	7	al	al	PROPN
taxlaw-2836	743	8	.	.	PROPN
taxlaw-2836	743	9	,	,	PUNCT
taxlaw-2836	743	10	the	the	DET
taxlaw-2836	743	11	appropriate	appropriate	ADJ
taxlaw-2836	743	12	role	role	NOUN
taxlaw-2836	743	13	of	of	ADP
taxlaw-2836	743	14	the	the	DET
taxlaw-2836	743	15	internal	internal	ADJ
taxlaw-2836	743	16	revenue	revenue	NOUN
taxlaw-2836	743	17	service	service	NOUN
taxlaw-2836	743	18	with	with	ADP
taxlaw-2836	743	19	respect	respect	NOUN
taxlaw-2836	743	20	to	to	ADP
taxlaw-2836	743	21	tax	tax	NOUN
taxlaw-2836	743	22	-	-	PUNCT
taxlaw-2836	743	23	exempt	exempt	ADJ
taxlaw-2836	743	24	organization	organization	NOUN
taxlaw-2836	743	25	good	good	ADJ
taxlaw-2836	743	26	governance	governance	NOUN
taxlaw-2836	743	27	issues	issue	NOUN
taxlaw-2836	743	28	,	,	PUNCT
taxlaw-2836	743	29	in	in	ADP
taxlaw-2836	743	30	advisory	advisory	ADJ
taxlaw-2836	743	31	committee	committee	NOUN
taxlaw-2836	743	32	on	on	ADP
taxlaw-2836	743	33	tax	tax	NOUN
taxlaw-2836	743	34	exempt	exempt	ADJ
taxlaw-2836	743	35	and	and	CCONJ
taxlaw-2836	743	36	gov’t	gov’t	NUM
taxlaw-2836	743	37	entities	entity	NOUN
taxlaw-2836	743	38	,	,	PUNCT
taxlaw-2836	743	39	report	report	NOUN
taxlaw-2836	743	40	of	of	ADP
taxlaw-2836	743	41	recommendations	recommendation	NOUN
taxlaw-2836	743	42	43	43	NUM
taxlaw-2836	743	43	-	-	SYM
taxlaw-2836	743	44	44	44	NUM
taxlaw-2836	743	45	(	(	PUNCT
taxlaw-2836	743	46	2008	2008	NUM
taxlaw-2836	743	47	)	)	PUNCT
taxlaw-2836	743	48	.	.	PUNCT
taxlaw-2836	744	1	275	275	NUM
taxlaw-2836	744	2	see	see	VERB
taxlaw-2836	744	3	owens	owens	PROPN
taxlaw-2836	744	4	,	,	PUNCT
taxlaw-2836	744	5	supra	supra	PROPN
taxlaw-2836	744	6	note	note	PROPN
taxlaw-2836	744	7	58	58	NUM
taxlaw-2836	744	8	,	,	PUNCT
taxlaw-2836	744	9	at	at	ADP
taxlaw-2836	744	10	19	19	NUM
taxlaw-2836	744	11	-	-	SYM
taxlaw-2836	744	12	20	20	NUM
taxlaw-2836	744	13	;	;	PUNCT
taxlaw-2836	744	14	see	see	VERB
taxlaw-2836	744	15	also	also	ADV
taxlaw-2836	744	16	mayer	mayer	PROPN
taxlaw-2836	744	17	&	&	CCONJ
taxlaw-2836	744	18	wilson	wilson	PROPN
taxlaw-2836	744	19	,	,	PUNCT
taxlaw-2836	744	20	supra	supra	PROPN
taxlaw-2836	744	21	note	note	PROPN
taxlaw-2836	744	22	219	219	NUM
taxlaw-2836	744	23	,	,	PUNCT
taxlaw-2836	744	24	at	at	ADP
taxlaw-2836	744	25	534	534	NUM
taxlaw-2836	744	26	-	-	SYM
taxlaw-2836	744	27	39	39	NUM
taxlaw-2836	744	28	(	(	PUNCT
taxlaw-2836	744	29	recommending	recommend	VERB
taxlaw-2836	744	30	an	an	DET
taxlaw-2836	744	31	enhanced	enhanced	ADJ
taxlaw-2836	744	32	state	state	NOUN
taxlaw-2836	744	33	role	role	NOUN
taxlaw-2836	744	34	in	in	ADP
taxlaw-2836	744	35	overseeing	oversee	VERB
taxlaw-2836	744	36	charity	charity	NOUN
taxlaw-2836	744	37	governance	governance	NOUN
taxlaw-2836	744	38	as	as	SCONJ
taxlaw-2836	744	39	opposed	oppose	VERB
taxlaw-2836	744	40	to	to	ADP
taxlaw-2836	744	41	a	a	DET
taxlaw-2836	744	42	federal	federal	ADJ
taxlaw-2836	744	43	or	or	CCONJ
taxlaw-2836	744	44	selfregulatory	selfregulatory	ADJ
taxlaw-2836	744	45	approach	approach	NOUN
taxlaw-2836	744	46	)	)	PUNCT
taxlaw-2836	744	47	.	.	PUNCT
taxlaw-2836	745	1	276	276	NUM
taxlaw-2836	745	2	see	see	VERB
taxlaw-2836	745	3	michael	michael	PROPN
taxlaw-2836	745	4	,	,	PUNCT
taxlaw-2836	745	5	supra	supra	PROPN
taxlaw-2836	745	6	note	note	PROPN
taxlaw-2836	745	7	253	253	NUM
taxlaw-2836	745	8	,	,	PUNCT
taxlaw-2836	745	9	at	at	ADP
taxlaw-2836	745	10	190	190	NUM
taxlaw-2836	745	11	-	-	SYM
taxlaw-2836	745	12	91	91	NUM
taxlaw-2836	745	13	.	.	PUNCT
taxlaw-2836	746	1	277	277	NUM
taxlaw-2836	746	2	see	see	VERB
taxlaw-2836	746	3	generally	generally	ADV
taxlaw-2836	746	4	harold	harold	PROPN
taxlaw-2836	746	5	i.	i.	PROPN
taxlaw-2836	746	6	abramson	abramson	PROPN
taxlaw-2836	746	7	,	,	PUNCT
taxlaw-2836	746	8	a	a	DET
taxlaw-2836	746	9	fifth	fifth	ADJ
taxlaw-2836	746	10	branch	branch	NOUN
taxlaw-2836	746	11	of	of	ADP
taxlaw-2836	746	12	government	government	NOUN
taxlaw-2836	746	13	:	:	PUNCT
taxlaw-2836	746	14	the	the	DET
taxlaw-2836	746	15	private	private	ADJ
taxlaw-2836	746	16	regulators	regulator	NOUN
taxlaw-2836	746	17	and	and	CCONJ
taxlaw-2836	746	18	their	their	PRON
taxlaw-2836	746	19	constitutionality	constitutionality	NOUN
taxlaw-2836	746	20	,	,	PUNCT
taxlaw-2836	746	21	16	16	NUM
taxlaw-2836	746	22	hastings	hasting	NOUN
taxlaw-2836	746	23	const	const	NOUN
taxlaw-2836	746	24	.	.	PUNCT
taxlaw-2836	747	1	l.q	l.q	PROPN
taxlaw-2836	747	2	.	.	PROPN
taxlaw-2836	747	3	165	165	NUM
taxlaw-2836	747	4	(	(	PUNCT
taxlaw-2836	747	5	1989	1989	NUM
taxlaw-2836	747	6	)	)	PUNCT
taxlaw-2836	747	7	;	;	PUNCT
taxlaw-2836	747	8	alexander	alexander	PROPN
taxlaw-2836	747	9	volokh	volokh	PROPN
taxlaw-2836	747	10	,	,	PUNCT
taxlaw-2836	747	11	the	the	DET
taxlaw-2836	747	12	new	new	ADJ
taxlaw-2836	747	13	privateregulation	privateregulation	NOUN
taxlaw-2836	747	14	skepticism	skepticism	NOUN
taxlaw-2836	747	15	:	:	PUNCT
taxlaw-2836	747	16	due	due	ADJ
taxlaw-2836	747	17	process	process	NOUN
taxlaw-2836	747	18	,	,	PUNCT
taxlaw-2836	747	19	non	non	ADJ
taxlaw-2836	747	20	-	-	NOUN
taxlaw-2836	747	21	delegation	delegation	NOUN
taxlaw-2836	747	22	,	,	PUNCT
taxlaw-2836	747	23	and	and	CCONJ
taxlaw-2836	747	24	antitrust	antitrust	ADJ
taxlaw-2836	747	25	challenges	challenge	NOUN
taxlaw-2836	747	26	,	,	PUNCT
taxlaw-2836	747	27	37	37	NUM
taxlaw-2836	747	28	harv	harv	NOUN
taxlaw-2836	747	29	.	.	PUNCT
taxlaw-2836	748	1	j.l	j.l	PROPN
taxlaw-2836	748	2	.	.	PROPN
taxlaw-2836	748	3	&	&	CCONJ
taxlaw-2836	748	4	pub	pub	PROPN
taxlaw-2836	748	5	.	.	PUNCT
taxlaw-2836	749	1	pol’y	pol’y	NOUN
taxlaw-2836	749	2	931	931	NUM
taxlaw-2836	749	3	(	(	PUNCT
taxlaw-2836	749	4	2014	2014	NUM
taxlaw-2836	749	5	)	)	PUNCT
taxlaw-2836	749	6	.	.	PUNCT
taxlaw-2836	750	1	120	120	NUM
taxlaw-2836	750	2	columbia	columbia	PROPN
taxlaw-2836	750	3	journal	journal	PROPN
taxlaw-2836	750	4	of	of	ADP
taxlaw-2836	750	5	tax	tax	NOUN
taxlaw-2836	750	6	law	law	NOUN
taxlaw-2836	750	7	[	[	X
taxlaw-2836	750	8	vol.7:80	vol.7:80	ADP
taxlaw-2836	750	9	due	due	ADJ
taxlaw-2836	750	10	process	process	NOUN
taxlaw-2836	750	11	,	,	PUNCT
taxlaw-2836	750	12	or	or	CCONJ
taxlaw-2836	750	13	a	a	DET
taxlaw-2836	750	14	lack	lack	NOUN
taxlaw-2836	750	15	of	of	ADP
taxlaw-2836	750	16	sufficient	sufficient	ADJ
taxlaw-2836	750	17	government	government	NOUN
taxlaw-2836	750	18	oversight.278	oversight.278	NOUN
taxlaw-2836	750	19	it	it	PRON
taxlaw-2836	750	20	therefore	therefore	ADV
taxlaw-2836	750	21	should	should	AUX
taxlaw-2836	750	22	be	be	AUX
taxlaw-2836	750	23	possible	possible	ADJ
taxlaw-2836	750	24	to	to	PART
taxlaw-2836	750	25	properly	properly	ADV
taxlaw-2836	750	26	construct	construct	VERB
taxlaw-2836	750	27	an	an	DET
taxlaw-2836	750	28	sro	sro	NOUN
taxlaw-2836	750	29	and	and	CCONJ
taxlaw-2836	750	30	its	its	PRON
taxlaw-2836	750	31	processes	process	NOUN
taxlaw-2836	750	32	such	such	ADJ
taxlaw-2836	750	33	that	that	SCONJ
taxlaw-2836	750	34	it	it	PRON
taxlaw-2836	750	35	should	should	AUX
taxlaw-2836	750	36	survive	survive	VERB
taxlaw-2836	750	37	any	any	DET
taxlaw-2836	750	38	such	such	ADJ
taxlaw-2836	750	39	constitutional	constitutional	ADJ
taxlaw-2836	750	40	scrutiny	scrutiny	NOUN
taxlaw-2836	750	41	.	.	PUNCT
taxlaw-2836	751	1	an	an	DET
taxlaw-2836	751	2	sro	sro	NOUN
taxlaw-2836	751	3	therefore	therefore	ADV
taxlaw-2836	751	4	appears	appear	VERB
taxlaw-2836	751	5	to	to	PART
taxlaw-2836	751	6	be	be	AUX
taxlaw-2836	751	7	a	a	DET
taxlaw-2836	751	8	viable	viable	ADJ
taxlaw-2836	751	9	option	option	NOUN
taxlaw-2836	751	10	and	and	CCONJ
taxlaw-2836	751	11	most	most	ADJ
taxlaw-2836	751	12	of	of	ADP
taxlaw-2836	751	13	the	the	DET
taxlaw-2836	751	14	disadvantages	disadvantage	NOUN
taxlaw-2836	751	15	of	of	ADP
taxlaw-2836	751	16	leaving	leave	VERB
taxlaw-2836	751	17	the	the	DET
taxlaw-2836	751	18	federal	federal	ADJ
taxlaw-2836	751	19	government	government	NOUN
taxlaw-2836	751	20	appear	appear	VERB
taxlaw-2836	751	21	relatively	relatively	ADV
taxlaw-2836	751	22	minor	minor	ADJ
taxlaw-2836	751	23	in	in	ADP
taxlaw-2836	751	24	the	the	DET
taxlaw-2836	751	25	context	context	NOUN
taxlaw-2836	751	26	of	of	ADP
taxlaw-2836	751	27	the	the	DET
taxlaw-2836	751	28	exempt	exempt	ADJ
taxlaw-2836	751	29	organization	organization	NOUN
taxlaw-2836	751	30	function	function	NOUN
taxlaw-2836	751	31	.	.	PUNCT
taxlaw-2836	752	1	furthermore	furthermore	ADV
taxlaw-2836	752	2	,	,	PUNCT
taxlaw-2836	752	3	the	the	DET
taxlaw-2836	752	4	advantages	advantage	NOUN
taxlaw-2836	752	5	of	of	ADP
taxlaw-2836	752	6	leaving	leave	VERB
taxlaw-2836	752	7	the	the	DET
taxlaw-2836	752	8	federal	federal	ADJ
taxlaw-2836	752	9	government	government	NOUN
taxlaw-2836	752	10	appear	appear	VERB
taxlaw-2836	752	11	significant	significant	ADJ
taxlaw-2836	752	12	,	,	PUNCT
taxlaw-2836	752	13	particularly	particularly	ADV
taxlaw-2836	752	14	with	with	ADP
taxlaw-2836	752	15	respect	respect	NOUN
taxlaw-2836	752	16	to	to	ADP
taxlaw-2836	752	17	the	the	DET
taxlaw-2836	752	18	ability	ability	NOUN
taxlaw-2836	752	19	to	to	PART
taxlaw-2836	752	20	access	access	VERB
taxlaw-2836	752	21	greater	great	ADJ
taxlaw-2836	752	22	resources	resource	NOUN
taxlaw-2836	752	23	and	and	CCONJ
taxlaw-2836	752	24	escape	escape	VERB
taxlaw-2836	752	25	ill	ill	ADV
taxlaw-2836	752	26	-	-	PUNCT
taxlaw-2836	752	27	fitting	fit	VERB
taxlaw-2836	752	28	civil	civil	ADJ
taxlaw-2836	752	29	service	service	NOUN
taxlaw-2836	752	30	and	and	CCONJ
taxlaw-2836	752	31	revenue	revenue	NOUN
taxlaw-2836	752	32	-	-	PUNCT
taxlaw-2836	752	33	collection	collection	NOUN
taxlaw-2836	752	34	related	relate	VERB
taxlaw-2836	752	35	rules	rule	NOUN
taxlaw-2836	752	36	.	.	PUNCT
taxlaw-2836	753	1	there	there	PRON
taxlaw-2836	753	2	is	be	VERB
taxlaw-2836	753	3	,	,	PUNCT
taxlaw-2836	753	4	however	however	ADV
taxlaw-2836	753	5	,	,	PUNCT
taxlaw-2836	753	6	one	one	NUM
taxlaw-2836	753	7	important	important	ADJ
taxlaw-2836	753	8	caveat	caveat	NOUN
taxlaw-2836	753	9	.	.	PUNCT
taxlaw-2836	754	1	most	most	ADJ
taxlaw-2836	754	2	examples	example	NOUN
taxlaw-2836	754	3	of	of	ADP
taxlaw-2836	754	4	national	national	ADJ
taxlaw-2836	754	5	sros	sro	NOUN
taxlaw-2836	754	6	wielding	wield	VERB
taxlaw-2836	754	7	substantial	substantial	ADJ
taxlaw-2836	754	8	authority	authority	NOUN
taxlaw-2836	754	9	in	in	ADP
taxlaw-2836	754	10	cooperation	cooperation	NOUN
taxlaw-2836	754	11	with	with	ADP
taxlaw-2836	754	12	a	a	DET
taxlaw-2836	754	13	federal	federal	ADJ
taxlaw-2836	754	14	agency	agency	NOUN
taxlaw-2836	754	15	occurred	occur	VERB
taxlaw-2836	754	16	in	in	ADP
taxlaw-2836	754	17	situations	situation	NOUN
taxlaw-2836	754	18	where	where	SCONJ
taxlaw-2836	754	19	the	the	DET
taxlaw-2836	754	20	federal	federal	ADJ
taxlaw-2836	754	21	government	government	NOUN
taxlaw-2836	754	22	was	be	AUX
taxlaw-2836	754	23	taking	take	VERB
taxlaw-2836	754	24	on	on	ADP
taxlaw-2836	754	25	a	a	DET
taxlaw-2836	754	26	new	new	ADJ
taxlaw-2836	754	27	regulatory	regulatory	ADJ
taxlaw-2836	754	28	responsibility	responsibility	NOUN
taxlaw-2836	754	29	and	and	CCONJ
taxlaw-2836	754	30	choose	choose	VERB
taxlaw-2836	754	31	from	from	ADP
taxlaw-2836	754	32	the	the	DET
taxlaw-2836	754	33	beginning	beginning	NOUN
taxlaw-2836	754	34	to	to	ADP
taxlaw-2836	754	35	house	house	NOUN
taxlaw-2836	754	36	that	that	DET
taxlaw-2836	754	37	responsibility	responsibility	NOUN
taxlaw-2836	754	38	primarily	primarily	ADV
taxlaw-2836	754	39	in	in	ADP
taxlaw-2836	754	40	one	one	NUM
taxlaw-2836	754	41	or	or	CCONJ
taxlaw-2836	754	42	more	more	ADJ
taxlaw-2836	754	43	sros.279	sros.279	ADJ
taxlaw-2836	754	44	in	in	ADP
taxlaw-2836	754	45	contrast	contrast	NOUN
taxlaw-2836	754	46	,	,	PUNCT
taxlaw-2836	754	47	the	the	DET
taxlaw-2836	754	48	regulation	regulation	NOUN
taxlaw-2836	754	49	of	of	ADP
taxlaw-2836	754	50	exempt	exempt	ADJ
taxlaw-2836	754	51	organizations	organization	NOUN
taxlaw-2836	754	52	through	through	ADP
taxlaw-2836	754	53	the	the	DET
taxlaw-2836	754	54	federal	federal	ADJ
taxlaw-2836	754	55	tax	tax	NOUN
taxlaw-2836	754	56	laws	law	NOUN
taxlaw-2836	754	57	is	be	AUX
taxlaw-2836	754	58	a	a	DET
taxlaw-2836	754	59	longstanding	longstanding	ADJ
taxlaw-2836	754	60	and	and	CCONJ
taxlaw-2836	754	61	relatively	relatively	ADV
taxlaw-2836	754	62	mature	mature	ADJ
taxlaw-2836	754	63	regulatory	regulatory	ADJ
taxlaw-2836	754	64	role	role	NOUN
taxlaw-2836	754	65	.	.	PUNCT
taxlaw-2836	755	1	moving	move	VERB
taxlaw-2836	755	2	that	that	DET
taxlaw-2836	755	3	role	role	NOUN
taxlaw-2836	755	4	to	to	ADP
taxlaw-2836	755	5	an	an	DET
taxlaw-2836	755	6	sro	sro	NOUN
taxlaw-2836	755	7	now	now	ADV
taxlaw-2836	755	8	could	could	AUX
taxlaw-2836	755	9	therefore	therefore	ADV
taxlaw-2836	755	10	raise	raise	VERB
taxlaw-2836	755	11	certain	certain	ADJ
taxlaw-2836	755	12	additional	additional	ADJ
taxlaw-2836	755	13	concerns	concern	NOUN
taxlaw-2836	755	14	.	.	PUNCT
taxlaw-2836	756	1	for	for	ADP
taxlaw-2836	756	2	example	example	NOUN
taxlaw-2836	756	3	,	,	PUNCT
taxlaw-2836	756	4	the	the	DET
taxlaw-2836	756	5	irs	irs	PROPN
taxlaw-2836	756	6	has	have	VERB
taxlaw-2836	756	7	almost	almost	ADV
taxlaw-2836	756	8	900	900	NUM
taxlaw-2836	756	9	employees	employee	NOUN
taxlaw-2836	756	10	currently	currently	ADV
taxlaw-2836	756	11	dedicated	dedicate	VERB
taxlaw-2836	756	12	to	to	PART
taxlaw-2836	756	13	exempt	exempt	VERB
taxlaw-2836	756	14	organization	organization	NOUN
taxlaw-2836	756	15	matters	matter	NOUN
taxlaw-2836	756	16	,	,	PUNCT
taxlaw-2836	756	17	and	and	CCONJ
taxlaw-2836	756	18	some	some	PRON
taxlaw-2836	756	19	of	of	ADP
taxlaw-2836	756	20	the	the	DET
taxlaw-2836	756	21	support	support	NOUN
taxlaw-2836	756	22	functions	function	NOUN
taxlaw-2836	756	23	such	such	ADJ
taxlaw-2836	756	24	as	as	ADP
taxlaw-2836	756	25	chief	chief	ADJ
taxlaw-2836	756	26	counsel	counsel	NOUN
taxlaw-2836	756	27	also	also	ADV
taxlaw-2836	756	28	have	have	VERB
taxlaw-2836	756	29	a	a	DET
taxlaw-2836	756	30	significant	significant	ADJ
taxlaw-2836	756	31	number	number	NOUN
taxlaw-2836	756	32	of	of	ADP
taxlaw-2836	756	33	dedicated	dedicated	ADJ
taxlaw-2836	756	34	exempt	exempt	ADJ
taxlaw-2836	756	35	organization	organization	NOUN
taxlaw-2836	756	36	employees.280	employees.280	VERB
taxlaw-2836	756	37	if	if	SCONJ
taxlaw-2836	756	38	the	the	DET
taxlaw-2836	756	39	exempt	exempt	ADJ
taxlaw-2836	756	40	organization	organization	NOUN
taxlaw-2836	756	41	function	function	NOUN
taxlaw-2836	756	42	moved	move	VERB
taxlaw-2836	756	43	to	to	ADP
taxlaw-2836	756	44	a	a	DET
taxlaw-2836	756	45	new	new	ADJ
taxlaw-2836	756	46	federal	federal	ADJ
taxlaw-2836	756	47	agency	agency	NOUN
taxlaw-2836	756	48	,	,	PUNCT
taxlaw-2836	756	49	it	it	PRON
taxlaw-2836	756	50	might	might	AUX
taxlaw-2836	756	51	reasonably	reasonably	ADV
taxlaw-2836	756	52	be	be	AUX
taxlaw-2836	756	53	expected	expect	VERB
taxlaw-2836	756	54	that	that	SCONJ
taxlaw-2836	756	55	many	many	ADJ
taxlaw-2836	756	56	of	of	ADP
taxlaw-2836	756	57	those	those	DET
taxlaw-2836	756	58	employees	employee	NOUN
taxlaw-2836	756	59	,	,	PUNCT
taxlaw-2836	756	60	and	and	CCONJ
taxlaw-2836	756	61	particularly	particularly	ADV
taxlaw-2836	756	62	the	the	DET
taxlaw-2836	756	63	ones	one	NOUN
taxlaw-2836	756	64	with	with	ADP
taxlaw-2836	756	65	the	the	DET
taxlaw-2836	756	66	greatest	great	ADJ
taxlaw-2836	756	67	experience	experience	NOUN
taxlaw-2836	756	68	and	and	CCONJ
taxlaw-2836	756	69	expertise	expertise	NOUN
taxlaw-2836	756	70	,	,	PUNCT
taxlaw-2836	756	71	could	could	AUX
taxlaw-2836	756	72	also	also	ADV
taxlaw-2836	756	73	be	be	AUX
taxlaw-2836	756	74	persuaded	persuade	VERB
taxlaw-2836	756	75	(	(	PUNCT
taxlaw-2836	756	76	or	or	CCONJ
taxlaw-2836	756	77	possibly	possibly	ADV
taxlaw-2836	756	78	required	require	VERB
taxlaw-2836	756	79	if	if	SCONJ
taxlaw-2836	756	80	they	they	PRON
taxlaw-2836	756	81	wanted	want	VERB
taxlaw-2836	756	82	to	to	PART
taxlaw-2836	756	83	remain	remain	VERB
taxlaw-2836	756	84	employed	employ	VERB
taxlaw-2836	756	85	by	by	ADP
taxlaw-2836	756	86	the	the	DET
taxlaw-2836	756	87	government	government	NOUN
taxlaw-2836	756	88	)	)	PUNCT
taxlaw-2836	756	89	to	to	PART
taxlaw-2836	756	90	move	move	VERB
taxlaw-2836	756	91	to	to	ADP
taxlaw-2836	756	92	that	that	DET
taxlaw-2836	756	93	agency	agency	NOUN
taxlaw-2836	756	94	.	.	PUNCT
taxlaw-2836	757	1	such	such	DET
taxlaw-2836	757	2	an	an	DET
taxlaw-2836	757	3	expectation	expectation	NOUN
taxlaw-2836	757	4	seems	seem	VERB
taxlaw-2836	757	5	less	less	ADV
taxlaw-2836	757	6	reasonable	reasonable	ADJ
taxlaw-2836	757	7	,	,	PUNCT
taxlaw-2836	757	8	however	however	ADV
taxlaw-2836	757	9	,	,	PUNCT
taxlaw-2836	757	10	if	if	SCONJ
taxlaw-2836	757	11	that	that	DET
taxlaw-2836	757	12	function	function	NOUN
taxlaw-2836	757	13	were	be	AUX
taxlaw-2836	757	14	to	to	PART
taxlaw-2836	757	15	move	move	VERB
taxlaw-2836	757	16	to	to	ADP
taxlaw-2836	757	17	a	a	DET
taxlaw-2836	757	18	private	private	ADJ
taxlaw-2836	757	19	body	body	NOUN
taxlaw-2836	757	20	that	that	PRON
taxlaw-2836	757	21	does	do	AUX
taxlaw-2836	757	22	not	not	PART
taxlaw-2836	757	23	offer	offer	VERB
taxlaw-2836	757	24	the	the	DET
taxlaw-2836	757	25	same	same	ADJ
taxlaw-2836	757	26	level	level	NOUN
taxlaw-2836	757	27	of	of	ADP
taxlaw-2836	757	28	job	job	NOUN
taxlaw-2836	757	29	security	security	NOUN
taxlaw-2836	757	30	or	or	CCONJ
taxlaw-2836	757	31	benefits	benefit	NOUN
taxlaw-2836	757	32	(	(	PUNCT
taxlaw-2836	757	33	including	include	VERB
taxlaw-2836	757	34	union	union	NOUN
taxlaw-2836	757	35	representation	representation	NOUN
taxlaw-2836	757	36	)	)	PUNCT
taxlaw-2836	757	37	as	as	SCONJ
taxlaw-2836	757	38	a	a	DET
taxlaw-2836	757	39	federal	federal	ADJ
taxlaw-2836	757	40	government	government	NOUN
taxlaw-2836	757	41	position.281	position.281	VERB
taxlaw-2836	757	42	particularly	particularly	ADV
taxlaw-2836	757	43	,	,	PUNCT
taxlaw-2836	757	44	given	give	VERB
taxlaw-2836	757	45	this	this	DET
taxlaw-2836	757	46	concern	concern	NOUN
taxlaw-2836	757	47	,	,	PUNCT
taxlaw-2836	757	48	it	it	PRON
taxlaw-2836	757	49	is	be	AUX
taxlaw-2836	757	50	far	far	ADV
taxlaw-2836	757	51	from	from	ADP
taxlaw-2836	757	52	clear	clear	ADJ
taxlaw-2836	757	53	how	how	SCONJ
taxlaw-2836	757	54	quickly	quickly	ADV
taxlaw-2836	757	55	a	a	DET
taxlaw-2836	757	56	new	new	ADJ
taxlaw-2836	757	57	sro	sro	NOUN
taxlaw-2836	757	58	could	could	AUX
taxlaw-2836	757	59	staff	staff	VERB
taxlaw-2836	757	60	up	up	ADP
taxlaw-2836	757	61	even	even	ADV
taxlaw-2836	757	62	with	with	ADP
taxlaw-2836	757	63	the	the	DET
taxlaw-2836	757	64	aid	aid	NOUN
taxlaw-2836	757	65	of	of	ADP
taxlaw-2836	757	66	existing	exist	VERB
taxlaw-2836	757	67	,	,	PUNCT
taxlaw-2836	757	68	voluntary	voluntary	ADJ
taxlaw-2836	757	69	self	self	NOUN
taxlaw-2836	757	70	-	-	PUNCT
taxlaw-2836	757	71	regulatory	regulatory	ADJ
taxlaw-2836	757	72	bodies	body	NOUN
taxlaw-2836	757	73	such	such	ADJ
taxlaw-2836	757	74	as	as	ADP
taxlaw-2836	757	75	independent	independent	ADJ
taxlaw-2836	757	76	sector	sector	NOUN
taxlaw-2836	757	77	,	,	PUNCT
taxlaw-2836	757	78	which	which	PRON
taxlaw-2836	757	79	in	in	ADP
taxlaw-2836	757	80	turn	turn	NOUN
taxlaw-2836	757	81	could	could	AUX
taxlaw-2836	757	82	lead	lead	VERB
taxlaw-2836	757	83	to	to	ADP
taxlaw-2836	757	84	it	it	PRON
taxlaw-2836	757	85	falling	fall	VERB
taxlaw-2836	757	86	behind	behind	ADV
taxlaw-2836	757	87	in	in	ADP
taxlaw-2836	757	88	the	the	DET
taxlaw-2836	757	89	processing	processing	NOUN
taxlaw-2836	757	90	of	of	ADP
taxlaw-2836	757	91	the	the	DET
taxlaw-2836	757	92	close	close	ADJ
taxlaw-2836	757	93	to	to	PART
taxlaw-2836	757	94	90,000	90,000	NUM
taxlaw-2836	757	95	applications	application	NOUN
taxlaw-2836	757	96	and	and	CCONJ
taxlaw-2836	757	97	the	the	DET
taxlaw-2836	757	98	hundreds	hundred	NOUN
taxlaw-2836	757	99	of	of	ADP
taxlaw-2836	757	100	thousands	thousand	NOUN
taxlaw-2836	757	101	of	of	ADP
taxlaw-2836	757	102	returns	return	NOUN
taxlaw-2836	757	103	filed	file	VERB
taxlaw-2836	757	104	annually	annually	ADV
taxlaw-2836	757	105	,	,	PUNCT
taxlaw-2836	757	106	not	not	PART
taxlaw-2836	757	107	to	to	PART
taxlaw-2836	757	108	mention	mention	VERB
taxlaw-2836	757	109	the	the	DET
taxlaw-2836	757	110	dozens	dozen	NOUN
taxlaw-2836	757	111	of	of	ADP
taxlaw-2836	757	112	current	current	ADJ
taxlaw-2836	757	113	guidance	guidance	NOUN
taxlaw-2836	757	114	projects	project	NOUN
taxlaw-2836	757	115	and	and	CCONJ
taxlaw-2836	757	116	other	other	ADJ
taxlaw-2836	757	117	less	less	ADV
taxlaw-2836	757	118	formal	formal	ADJ
taxlaw-2836	757	119	education	education	NOUN
taxlaw-2836	757	120	initiatives.282	initiatives.282	NOUN
taxlaw-2836	757	121	while	while	SCONJ
taxlaw-2836	757	122	there	there	PRON
taxlaw-2836	757	123	are	be	VERB
taxlaw-2836	757	124	some	some	DET
taxlaw-2836	757	125	existing	exist	VERB
taxlaw-2836	757	126	organizations	organization	NOUN
taxlaw-2836	757	127	that	that	PRON
taxlaw-2836	757	128	develop	develop	VERB
taxlaw-2836	757	129	and	and	CCONJ
taxlaw-2836	757	130	promulgate	promulgate	VERB
taxlaw-2836	757	131	best	good	ADJ
taxlaw-2836	757	132	practices	practice	NOUN
taxlaw-2836	757	133	and	and	CCONJ
taxlaw-2836	757	134	in	in	ADP
taxlaw-2836	757	135	some	some	DET
taxlaw-2836	757	136	instances	instance	NOUN
taxlaw-2836	757	137	even	even	ADV
taxlaw-2836	757	138	provide	provide	VERB
taxlaw-2836	757	139	certifications	certification	NOUN
taxlaw-2836	757	140	,	,	PUNCT
taxlaw-2836	757	141	none	none	NOUN
taxlaw-2836	757	142	of	of	ADP
taxlaw-2836	757	143	them	they	PRON
taxlaw-2836	757	144	has	have	AUX
taxlaw-2836	757	145	developed	develop	VERB
taxlaw-2836	757	146	to	to	ADP
taxlaw-2836	757	147	anywhere	anywhere	ADV
taxlaw-2836	757	148	near	near	ADP
taxlaw-2836	757	149	the	the	DET
taxlaw-2836	757	150	scale	scale	NOUN
taxlaw-2836	757	151	required	require	VERB
taxlaw-2836	757	152	to	to	PART
taxlaw-2836	757	153	oversee	oversee	VERB
taxlaw-2836	757	154	all	all	DET
taxlaw-2836	757	155	exempt	exempt	ADJ
taxlaw-2836	757	156	organizations	organization	NOUN
taxlaw-2836	757	157	(	(	PUNCT
taxlaw-2836	757	158	or	or	CCONJ
taxlaw-2836	757	159	even	even	ADV
taxlaw-2836	757	160	all	all	DET
taxlaw-2836	757	161	charities).283	charities).283	NOUN
taxlaw-2836	757	162	it	it	PRON
taxlaw-2836	757	163	would	would	AUX
taxlaw-2836	757	164	also	also	ADV
taxlaw-2836	757	165	take	take	VERB
taxlaw-2836	757	166	a	a	DET
taxlaw-2836	757	167	major	major	ADJ
taxlaw-2836	757	168	educational	educational	ADJ
taxlaw-2836	757	169	effort	effort	NOUN
taxlaw-2836	757	170	to	to	PART
taxlaw-2836	757	171	familiarize	familiarize	VERB
taxlaw-2836	757	172	the	the	DET
taxlaw-2836	757	173	over	over	ADP
taxlaw-2836	757	174	a	a	DET
taxlaw-2836	757	175	million	million	NUM
taxlaw-2836	757	176	existing	exist	VERB
taxlaw-2836	757	177	exempt	exempt	ADJ
taxlaw-2836	757	178	organizations	organization	NOUN
taxlaw-2836	757	179	,	,	PUNCT
taxlaw-2836	757	180	the	the	DET
taxlaw-2836	757	181	millions	million	NOUN
taxlaw-2836	757	182	of	of	ADP
taxlaw-2836	757	183	individuals	individual	NOUN
taxlaw-2836	757	184	who	who	PRON
taxlaw-2836	757	185	serve	serve	VERB
taxlaw-2836	757	186	in	in	ADP
taxlaw-2836	757	187	leadership	leadership	NOUN
taxlaw-2836	757	188	roles	role	NOUN
taxlaw-2836	757	189	with	with	ADP
taxlaw-2836	757	190	such	such	ADJ
taxlaw-2836	757	191	groups	group	NOUN
taxlaw-2836	757	192	,	,	PUNCT
taxlaw-2836	757	193	and	and	CCONJ
taxlaw-2836	757	194	the	the	DET
taxlaw-2836	757	195	numerous	numerous	ADJ
taxlaw-2836	757	196	professionals	professional	NOUN
taxlaw-2836	757	197	that	that	PRON
taxlaw-2836	757	198	advise	advise	VERB
taxlaw-2836	757	199	those	those	DET
taxlaw-2836	757	200	organizations	organization	NOUN
taxlaw-2836	757	201	with	with	ADP
taxlaw-2836	757	202	the	the	DET
taxlaw-2836	757	203	new	new	ADJ
taxlaw-2836	757	204	regulatory	regulatory	ADJ
taxlaw-2836	757	205	structure	structure	NOUN
taxlaw-2836	757	206	.	.	PUNCT
taxlaw-2836	758	1	for	for	ADP
taxlaw-2836	758	2	example	example	NOUN
taxlaw-2836	758	3	,	,	PUNCT
taxlaw-2836	758	4	despite	despite	SCONJ
taxlaw-2836	758	5	years	year	NOUN
taxlaw-2836	758	6	of	of	ADP
taxlaw-2836	758	7	effort	effort	NOUN
taxlaw-2836	758	8	to	to	PART
taxlaw-2836	758	9	communicate	communicate	VERB
taxlaw-2836	758	10	with	with	ADP
taxlaw-2836	758	11	smaller	small	ADJ
taxlaw-2836	758	12	exempt	exempt	ADJ
taxlaw-2836	758	13	organizations	organization	NOUN
taxlaw-2836	758	14	about	about	ADP
taxlaw-2836	758	15	the	the	DET
taxlaw-2836	758	16	looming	loom	VERB
taxlaw-2836	758	17	risk	risk	NOUN
taxlaw-2836	758	18	of	of	ADP
taxlaw-2836	758	19	automatic	automatic	ADJ
taxlaw-2836	758	20	revocation	revocation	NOUN
taxlaw-2836	758	21	,	,	PUNCT
taxlaw-2836	758	22	tens	ten	NOUN
taxlaw-2836	758	23	of	of	ADP
taxlaw-2836	758	24	thousands	thousand	NOUN
taxlaw-2836	758	25	of	of	ADP
taxlaw-2836	758	26	such	such	ADJ
taxlaw-2836	758	27	organizations	organization	NOUN
taxlaw-2836	758	28	apparently	apparently	ADV
taxlaw-2836	758	29	missed	miss	VERB
taxlaw-2836	758	30	the	the	DET
taxlaw-2836	758	31	message.284	message.284	PROPN
taxlaw-2836	758	32	and	and	CCONJ
taxlaw-2836	758	33	because	because	SCONJ
taxlaw-2836	758	34	such	such	DET
taxlaw-2836	758	35	a	a	DET
taxlaw-2836	758	36	shift	shift	NOUN
taxlaw-2836	758	37	appears	appear	VERB
taxlaw-2836	758	38	to	to	ADP
taxlaw-2836	758	39	278	278	NUM
taxlaw-2836	758	40	see	see	NOUN
taxlaw-2836	758	41	volokh	volokh	PROPN
taxlaw-2836	758	42	,	,	PUNCT
taxlaw-2836	758	43	supra	supra	PROPN
taxlaw-2836	758	44	note	note	PROPN
taxlaw-2836	758	45	277	277	NUM
taxlaw-2836	758	46	,	,	PUNCT
taxlaw-2836	758	47	at	at	ADP
taxlaw-2836	758	48	950	950	NUM
taxlaw-2836	758	49	,	,	PUNCT
taxlaw-2836	758	50	960	960	NUM
taxlaw-2836	758	51	.	.	X
taxlaw-2836	758	52	279	279	NUM
taxlaw-2836	758	53	see	see	VERB
taxlaw-2836	758	54	michael	michael	PROPN
taxlaw-2836	758	55	,	,	PUNCT
taxlaw-2836	758	56	supra	supra	PROPN
taxlaw-2836	758	57	note	note	PROPN
taxlaw-2836	758	58	253	253	NUM
taxlaw-2836	758	59	,	,	PUNCT
taxlaw-2836	758	60	at	at	ADP
taxlaw-2836	758	61	203	203	NUM
taxlaw-2836	758	62	-	-	SYM
taxlaw-2836	758	63	240	240	NUM
taxlaw-2836	758	64	.	.	NOUN
taxlaw-2836	758	65	280	280	NUM
taxlaw-2836	758	66	see	see	VERB
taxlaw-2836	758	67	jct	jct	PROPN
taxlaw-2836	758	68	2000	2000	NUM
taxlaw-2836	758	69	report	report	NOUN
taxlaw-2836	758	70	,	,	PUNCT
taxlaw-2836	758	71	supra	supra	PROPN
taxlaw-2836	758	72	note	note	NOUN
taxlaw-2836	758	73	23	23	NUM
taxlaw-2836	758	74	,	,	PUNCT
taxlaw-2836	758	75	at	at	ADP
taxlaw-2836	758	76	117	117	NUM
taxlaw-2836	758	77	-	-	SYM
taxlaw-2836	758	78	19	19	NUM
taxlaw-2836	758	79	;	;	PUNCT
taxlaw-2836	758	80	supra	supra	PROPN
taxlaw-2836	758	81	note	note	NOUN
taxlaw-2836	758	82	24	24	NUM
taxlaw-2836	758	83	and	and	CCONJ
taxlaw-2836	758	84	accompanying	accompany	VERB
taxlaw-2836	758	85	text	text	NOUN
taxlaw-2836	758	86	.	.	PUNCT
taxlaw-2836	759	1	281	281	NUM
taxlaw-2836	759	2	see	see	VERB
taxlaw-2836	759	3	nat’l	nat’l	NUM
taxlaw-2836	759	4	treasury	treasury	PROPN
taxlaw-2836	759	5	employees	employees	PROPN
taxlaw-2836	759	6	union	union	PROPN
taxlaw-2836	759	7	,	,	PUNCT
taxlaw-2836	759	8	about	about	ADP
taxlaw-2836	759	9	nteu	nteu	PROPN
taxlaw-2836	759	10	,	,	PUNCT
taxlaw-2836	759	11	http://www.nteu.org/nteu	http://www.nteu.org/nteu	PROPN
taxlaw-2836	760	1	[	[	X
taxlaw-2836	760	2	http://	http://	PROPN
taxlaw-2836	760	3	perma.cc/d4r9-yc8b	perma.cc/d4r9-yc8b	X
taxlaw-2836	760	4	]	]	PUNCT
taxlaw-2836	760	5	.	.	PUNCT
taxlaw-2836	761	1	282	282	NUM
taxlaw-2836	761	2	see	see	VERB
taxlaw-2836	761	3	supra	supra	PROPN
taxlaw-2836	761	4	parts	part	NOUN
taxlaw-2836	761	5	ii.b	ii.b	NOUN
taxlaw-2836	761	6	.	.	PUNCT
taxlaw-2836	762	1	to	to	ADP
taxlaw-2836	762	2	ii.d	ii.d	PRON
taxlaw-2836	762	3	.	.	PUNCT
taxlaw-2836	762	4	;	;	PUNCT
taxlaw-2836	762	5	supra	supra	PROPN
taxlaw-2836	762	6	notes	note	VERB
taxlaw-2836	762	7	229	229	NUM
taxlaw-2836	762	8	-	-	SYM
taxlaw-2836	762	9	230	230	NUM
taxlaw-2836	762	10	and	and	CCONJ
taxlaw-2836	762	11	accompanying	accompany	VERB
taxlaw-2836	762	12	text	text	NOUN
taxlaw-2836	762	13	.	.	PUNCT
taxlaw-2836	763	1	283	283	NUM
taxlaw-2836	763	2	see	see	VERB
taxlaw-2836	763	3	,	,	PUNCT
taxlaw-2836	763	4	e.g.	e.g.	ADV
taxlaw-2836	763	5	,	,	PUNCT
taxlaw-2836	763	6	bbb	bbb	PROPN
taxlaw-2836	763	7	wise	wise	ADJ
taxlaw-2836	763	8	giving	giving	NOUN
taxlaw-2836	763	9	alliance	alliance	NOUN
taxlaw-2836	763	10	,	,	PUNCT
taxlaw-2836	763	11	http://www.give.org	http://www.give.org	PUNCT
taxlaw-2836	764	1	[	[	X
taxlaw-2836	764	2	http://perma.cc/j7mw-4y9u	http://perma.cc/j7mw-4y9u	X
taxlaw-2836	764	3	]	]	X
taxlaw-2836	764	4	;	;	PUNCT
taxlaw-2836	764	5	charity	charity	NOUN
taxlaw-2836	764	6	navigator	navigator	NOUN
taxlaw-2836	764	7	,	,	PUNCT
taxlaw-2836	764	8	http://www.charitynavigator.org	http://www.charitynavigator.org	PUNCT
taxlaw-2836	765	1	[	[	X
taxlaw-2836	765	2	http://perma.cc/xn9f-qpxq	http://perma.cc/xn9f-qpxq	NOUN
taxlaw-2836	765	3	]	]	X
taxlaw-2836	765	4	;	;	PUNCT
taxlaw-2836	765	5	supra	supra	PROPN
taxlaw-2836	765	6	notes	note	VERB
taxlaw-2836	765	7	229	229	NUM
taxlaw-2836	765	8	-	-	SYM
taxlaw-2836	765	9	230	230	NUM
taxlaw-2836	765	10	and	and	CCONJ
taxlaw-2836	765	11	accompanying	accompany	VERB
taxlaw-2836	765	12	text	text	NOUN
taxlaw-2836	765	13	.	.	PUNCT
taxlaw-2836	766	1	284	284	NUM
taxlaw-2836	766	2	see	see	VERB
taxlaw-2836	766	3	treasury	treasury	PROPN
taxlaw-2836	766	4	inspector	inspector	NOUN
taxlaw-2836	766	5	general	general	NOUN
taxlaw-2836	766	6	for	for	ADP
taxlaw-2836	766	7	tax	tax	NOUN
taxlaw-2836	766	8	admin	admin	NOUN
taxlaw-2836	766	9	.	.	PROPN
taxlaw-2836	766	10	,	,	PUNCT
taxlaw-2836	766	11	2012	2012	NUM
taxlaw-2836	766	12	-	-	SYM
taxlaw-2836	766	13	10	10	NUM
taxlaw-2836	766	14	-	-	PUNCT
taxlaw-2836	766	15	027	027	NUM
taxlaw-2836	766	16	,	,	PUNCT
taxlaw-2836	766	17	appropriate	appropriate	ADJ
taxlaw-2836	766	18	actions	action	NOUN
taxlaw-2836	766	19	were	be	AUX
taxlaw-2836	766	20	taken	take	VERB
taxlaw-2836	766	21	to	to	PART
taxlaw-2836	766	22	identify	identify	VERB
taxlaw-2836	766	23	thousands	thousand	NOUN
taxlaw-2836	766	24	of	of	ADP
taxlaw-2836	766	25	organizations	organization	NOUN
taxlaw-2836	766	26	whose	whose	DET
taxlaw-2836	766	27	tax	tax	NOUN
taxlaw-2836	766	28	-	-	PUNCT
taxlaw-2836	766	29	exempt	exempt	ADJ
taxlaw-2836	766	30	status	status	NOUN
taxlaw-2836	766	31	had	have	AUX
taxlaw-2836	766	32	been	be	AUX
taxlaw-2836	766	33	2016	2016	NUM
taxlaw-2836	766	34	]	]	PUNCT
taxlaw-2836	766	35	“	"	PUNCT
taxlaw-2836	766	36	the	the	DET
taxlaw-2836	766	37	better	well	ADJ
taxlaw-2836	766	38	part	part	NOUN
taxlaw-2836	766	39	of	of	ADP
taxlaw-2836	766	40	valour	valour	NOUN
taxlaw-2836	766	41	is	be	AUX
taxlaw-2836	766	42	discretion	discretion	NOUN
taxlaw-2836	766	43	”	"	PUNCT
taxlaw-2836	766	44	121	121	NUM
taxlaw-2836	766	45	be	be	AUX
taxlaw-2836	766	46	unprecedented	unprecedented	ADJ
taxlaw-2836	766	47	,	,	PUNCT
taxlaw-2836	766	48	there	there	PRON
taxlaw-2836	766	49	are	be	VERB
taxlaw-2836	766	50	almost	almost	ADV
taxlaw-2836	766	51	certainly	certainly	ADV
taxlaw-2836	766	52	other	other	ADJ
taxlaw-2836	766	53	transition	transition	NOUN
taxlaw-2836	766	54	issues	issue	NOUN
taxlaw-2836	766	55	that	that	PRON
taxlaw-2836	766	56	would	would	AUX
taxlaw-2836	766	57	not	not	PART
taxlaw-2836	766	58	be	be	AUX
taxlaw-2836	766	59	identified	identify	VERB
taxlaw-2836	766	60	until	until	ADP
taxlaw-2836	766	61	after	after	SCONJ
taxlaw-2836	766	62	the	the	DET
taxlaw-2836	766	63	transition	transition	NOUN
taxlaw-2836	766	64	was	be	AUX
taxlaw-2836	766	65	ongoing	ongoing	ADJ
taxlaw-2836	766	66	.	.	PUNCT
taxlaw-2836	767	1	these	these	DET
taxlaw-2836	767	2	identified	identify	VERB
taxlaw-2836	767	3	and	and	CCONJ
taxlaw-2836	767	4	unknown	unknown	ADJ
taxlaw-2836	767	5	risks	risk	NOUN
taxlaw-2836	767	6	are	be	AUX
taxlaw-2836	767	7	not	not	PART
taxlaw-2836	767	8	necessarily	necessarily	ADV
taxlaw-2836	767	9	fatal	fatal	ADJ
taxlaw-2836	767	10	to	to	ADP
taxlaw-2836	767	11	the	the	DET
taxlaw-2836	767	12	proposal	proposal	NOUN
taxlaw-2836	767	13	to	to	PART
taxlaw-2836	767	14	shift	shift	VERB
taxlaw-2836	767	15	the	the	DET
taxlaw-2836	767	16	exempt	exempt	ADJ
taxlaw-2836	767	17	organization	organization	NOUN
taxlaw-2836	767	18	function	function	VERB
taxlaw-2836	767	19	to	to	ADP
taxlaw-2836	767	20	a	a	DET
taxlaw-2836	767	21	private	private	ADJ
taxlaw-2836	767	22	,	,	PUNCT
taxlaw-2836	767	23	self	self	NOUN
taxlaw-2836	767	24	-	-	PUNCT
taxlaw-2836	767	25	regulatory	regulatory	ADJ
taxlaw-2836	767	26	body	body	NOUN
taxlaw-2836	767	27	,	,	PUNCT
taxlaw-2836	767	28	but	but	CCONJ
taxlaw-2836	767	29	they	they	PRON
taxlaw-2836	767	30	strongly	strongly	ADV
taxlaw-2836	767	31	suggest	suggest	VERB
taxlaw-2836	767	32	further	far	ADV
taxlaw-2836	767	33	thought	thought	NOUN
taxlaw-2836	767	34	and	and	CCONJ
taxlaw-2836	767	35	research	research	NOUN
taxlaw-2836	767	36	needs	need	VERB
taxlaw-2836	767	37	to	to	PART
taxlaw-2836	767	38	be	be	AUX
taxlaw-2836	767	39	devoted	devote	VERB
taxlaw-2836	767	40	to	to	ADP
taxlaw-2836	767	41	developing	develop	VERB
taxlaw-2836	767	42	and	and	CCONJ
taxlaw-2836	767	43	planning	plan	VERB
taxlaw-2836	767	44	for	for	ADP
taxlaw-2836	767	45	them	they	PRON
taxlaw-2836	767	46	before	before	ADP
taxlaw-2836	767	47	moving	move	VERB
taxlaw-2836	767	48	in	in	ADP
taxlaw-2836	767	49	this	this	DET
taxlaw-2836	767	50	direction	direction	NOUN
taxlaw-2836	767	51	,	,	PUNCT
taxlaw-2836	767	52	as	as	ADV
taxlaw-2836	767	53	attractive	attractive	ADJ
taxlaw-2836	767	54	as	as	SCONJ
taxlaw-2836	767	55	it	it	PRON
taxlaw-2836	767	56	may	may	AUX
taxlaw-2836	767	57	otherwise	otherwise	ADV
taxlaw-2836	767	58	appear	appear	VERB
taxlaw-2836	767	59	.	.	PUNCT
taxlaw-2836	768	1	there	there	PRON
taxlaw-2836	768	2	also	also	ADV
taxlaw-2836	768	3	are	be	AUX
taxlaw-2836	768	4	numerous	numerous	ADJ
taxlaw-2836	768	5	implementation	implementation	NOUN
taxlaw-2836	768	6	issues	issue	NOUN
taxlaw-2836	768	7	,	,	PUNCT
taxlaw-2836	768	8	some	some	PRON
taxlaw-2836	768	9	of	of	ADP
taxlaw-2836	768	10	which	which	PRON
taxlaw-2836	768	11	owens	owen	VERB
taxlaw-2836	768	12	addresses	address	NOUN
taxlaw-2836	768	13	in	in	ADP
taxlaw-2836	768	14	his	his	PRON
taxlaw-2836	768	15	proposal.285	proposal.285	NOUN
taxlaw-2836	768	16	they	they	PRON
taxlaw-2836	768	17	include	include	VERB
taxlaw-2836	768	18	what	what	DET
taxlaw-2836	768	19	functions	function	NOUN
taxlaw-2836	768	20	would	would	AUX
taxlaw-2836	768	21	shift	shift	VERB
taxlaw-2836	768	22	to	to	ADP
taxlaw-2836	768	23	the	the	DET
taxlaw-2836	768	24	sro	sro	NOUN
taxlaw-2836	768	25	with	with	ADP
taxlaw-2836	768	26	respect	respect	NOUN
taxlaw-2836	768	27	to	to	ADP
taxlaw-2836	768	28	application	application	NOUN
taxlaw-2836	768	29	processing	processing	NOUN
taxlaw-2836	768	30	,	,	PUNCT
taxlaw-2836	768	31	examinations	examination	NOUN
taxlaw-2836	768	32	and	and	CCONJ
taxlaw-2836	768	33	other	other	ADJ
taxlaw-2836	768	34	compliance	compliance	NOUN
taxlaw-2836	768	35	initiatives	initiative	NOUN
taxlaw-2836	768	36	,	,	PUNCT
taxlaw-2836	768	37	rulemaking	rulemaking	NOUN
taxlaw-2836	768	38	and	and	CCONJ
taxlaw-2836	768	39	other	other	ADJ
taxlaw-2836	768	40	guidance	guidance	NOUN
taxlaw-2836	768	41	,	,	PUNCT
taxlaw-2836	768	42	and	and	CCONJ
taxlaw-2836	768	43	policy	policy	NOUN
taxlaw-2836	768	44	setting	setting	NOUN
taxlaw-2836	768	45	.	.	PUNCT
taxlaw-2836	769	1	they	they	PRON
taxlaw-2836	769	2	also	also	ADV
taxlaw-2836	769	3	include	include	VERB
taxlaw-2836	769	4	whether	whether	SCONJ
taxlaw-2836	769	5	the	the	DET
taxlaw-2836	769	6	functions	function	NOUN
taxlaw-2836	769	7	should	should	AUX
taxlaw-2836	769	8	be	be	AUX
taxlaw-2836	769	9	transferred	transfer	VERB
taxlaw-2836	769	10	over	over	ADP
taxlaw-2836	769	11	a	a	DET
taxlaw-2836	769	12	period	period	NOUN
taxlaw-2836	769	13	of	of	ADP
taxlaw-2836	769	14	time	time	NOUN
taxlaw-2836	769	15	,	,	PUNCT
taxlaw-2836	769	16	both	both	CCONJ
taxlaw-2836	769	17	in	in	ADP
taxlaw-2836	769	18	order	order	NOUN
taxlaw-2836	769	19	to	to	PART
taxlaw-2836	769	20	better	well	ADV
taxlaw-2836	769	21	address	address	VERB
taxlaw-2836	769	22	the	the	DET
taxlaw-2836	769	23	challenges	challenge	NOUN
taxlaw-2836	769	24	of	of	ADP
taxlaw-2836	769	25	moving	move	VERB
taxlaw-2836	769	26	a	a	DET
taxlaw-2836	769	27	mature	mature	ADJ
taxlaw-2836	769	28	regulatory	regulatory	ADJ
taxlaw-2836	769	29	role	role	NOUN
taxlaw-2836	769	30	out	out	ADP
taxlaw-2836	769	31	of	of	ADP
taxlaw-2836	769	32	the	the	DET
taxlaw-2836	769	33	federal	federal	ADJ
taxlaw-2836	769	34	government	government	NOUN
taxlaw-2836	769	35	and	and	CCONJ
taxlaw-2836	769	36	to	to	PART
taxlaw-2836	769	37	permit	permit	VERB
taxlaw-2836	769	38	systematic	systematic	ADJ
taxlaw-2836	769	39	evaluation	evaluation	NOUN
taxlaw-2836	769	40	of	of	ADP
taxlaw-2836	769	41	whether	whether	SCONJ
taxlaw-2836	769	42	the	the	DET
taxlaw-2836	769	43	transfer	transfer	NOUN
taxlaw-2836	769	44	of	of	ADP
taxlaw-2836	769	45	each	each	DET
taxlaw-2836	769	46	function	function	NOUN
taxlaw-2836	769	47	has	have	AUX
taxlaw-2836	769	48	had	have	AUX
taxlaw-2836	769	49	positive	positive	ADJ
taxlaw-2836	769	50	results	result	NOUN
taxlaw-2836	769	51	,	,	PUNCT
taxlaw-2836	769	52	and	and	CCONJ
taxlaw-2836	769	53	,	,	PUNCT
taxlaw-2836	769	54	if	if	SCONJ
taxlaw-2836	769	55	so	so	ADV
taxlaw-2836	769	56	,	,	PUNCT
taxlaw-2836	769	57	on	on	ADP
taxlaw-2836	769	58	what	what	DET
taxlaw-2836	769	59	timetable	timetable	NOUN
taxlaw-2836	769	60	.	.	PUNCT
taxlaw-2836	770	1	relatedly	relatedly	ADV
taxlaw-2836	770	2	,	,	PUNCT
taxlaw-2836	770	3	congress	congress	PROPN
taxlaw-2836	770	4	would	would	AUX
taxlaw-2836	770	5	need	need	VERB
taxlaw-2836	770	6	to	to	PART
taxlaw-2836	770	7	determine	determine	VERB
taxlaw-2836	770	8	the	the	DET
taxlaw-2836	770	9	continuing	continue	VERB
taxlaw-2836	770	10	role	role	NOUN
taxlaw-2836	770	11	of	of	ADP
taxlaw-2836	770	12	the	the	DET
taxlaw-2836	770	13	irs	irs	PROPN
taxlaw-2836	770	14	and	and	CCONJ
taxlaw-2836	770	15	the	the	DET
taxlaw-2836	770	16	treasury	treasury	PROPN
taxlaw-2836	770	17	department	department	PROPN
taxlaw-2836	770	18	with	with	ADP
taxlaw-2836	770	19	respect	respect	NOUN
taxlaw-2836	770	20	to	to	ADP
taxlaw-2836	770	21	the	the	DET
taxlaw-2836	770	22	transferred	transfer	VERB
taxlaw-2836	770	23	functions	function	NOUN
taxlaw-2836	770	24	.	.	PUNCT
taxlaw-2836	771	1	also	also	ADV
taxlaw-2836	771	2	,	,	PUNCT
taxlaw-2836	771	3	the	the	DET
taxlaw-2836	771	4	above	above	ADJ
taxlaw-2836	771	5	discussion	discussion	NOUN
taxlaw-2836	771	6	assumed	assume	VERB
taxlaw-2836	771	7	there	there	PRON
taxlaw-2836	771	8	would	would	AUX
taxlaw-2836	771	9	be	be	AUX
taxlaw-2836	771	10	a	a	DET
taxlaw-2836	771	11	single	single	ADJ
taxlaw-2836	771	12	sro	sro	NOUN
taxlaw-2836	771	13	(	(	PUNCT
taxlaw-2836	771	14	with	with	ADP
taxlaw-2836	771	15	a	a	DET
taxlaw-2836	771	16	broadly	broadly	ADV
taxlaw-2836	771	17	representative	representative	ADJ
taxlaw-2836	771	18	board	board	NOUN
taxlaw-2836	771	19	)	)	PUNCT
taxlaw-2836	771	20	,	,	PUNCT
taxlaw-2836	771	21	but	but	CCONJ
taxlaw-2836	771	22	it	it	PRON
taxlaw-2836	771	23	might	might	AUX
taxlaw-2836	771	24	make	make	VERB
taxlaw-2836	771	25	sense	sense	NOUN
taxlaw-2836	771	26	to	to	PART
taxlaw-2836	771	27	instead	instead	ADV
taxlaw-2836	771	28	have	have	VERB
taxlaw-2836	771	29	multiple	multiple	ADJ
taxlaw-2836	771	30	sros	sro	NOUN
taxlaw-2836	771	31	,	,	PUNCT
taxlaw-2836	771	32	each	each	PRON
taxlaw-2836	771	33	covering	cover	VERB
taxlaw-2836	771	34	distinct	distinct	ADJ
taxlaw-2836	771	35	types	type	NOUN
taxlaw-2836	771	36	of	of	ADP
taxlaw-2836	771	37	exempt	exempt	ADJ
taxlaw-2836	771	38	organizations	organization	NOUN
taxlaw-2836	771	39	(	(	PUNCT
taxlaw-2836	771	40	e.g.	e.g.	ADV
taxlaw-2836	771	41	,	,	PUNCT
taxlaw-2836	771	42	schools	school	NOUN
taxlaw-2836	771	43	,	,	PUNCT
taxlaw-2836	771	44	hospitals	hospital	NOUN
taxlaw-2836	771	45	)	)	PUNCT
taxlaw-2836	771	46	.	.	PUNCT
taxlaw-2836	772	1	congress	congress	PROPN
taxlaw-2836	772	2	would	would	AUX
taxlaw-2836	772	3	also	also	ADV
taxlaw-2836	772	4	need	need	VERB
taxlaw-2836	772	5	to	to	PART
taxlaw-2836	772	6	determine	determine	VERB
taxlaw-2836	772	7	the	the	DET
taxlaw-2836	772	8	extent	extent	NOUN
taxlaw-2836	772	9	of	of	ADP
taxlaw-2836	772	10	the	the	DET
taxlaw-2836	772	11	sro	sro	NOUN
taxlaw-2836	772	12	’s	’s	PART
taxlaw-2836	772	13	immunity	immunity	NOUN
taxlaw-2836	772	14	from	from	ADP
taxlaw-2836	772	15	liability	liability	NOUN
taxlaw-2836	772	16	,	,	PUNCT
taxlaw-2836	772	17	both	both	CCONJ
taxlaw-2836	772	18	generally	generally	ADV
taxlaw-2836	772	19	and	and	CCONJ
taxlaw-2836	772	20	with	with	ADP
taxlaw-2836	772	21	respect	respect	NOUN
taxlaw-2836	772	22	to	to	ADP
taxlaw-2836	772	23	antitrust	antitrust	ADJ
taxlaw-2836	772	24	laws	law	NOUN
taxlaw-2836	772	25	specifically.286	specifically.286	VERB
taxlaw-2836	772	26	again	again	ADV
taxlaw-2836	772	27	,	,	PUNCT
taxlaw-2836	772	28	none	none	NOUN
taxlaw-2836	772	29	of	of	ADP
taxlaw-2836	772	30	these	these	DET
taxlaw-2836	772	31	questions	question	NOUN
taxlaw-2836	772	32	necessarily	necessarily	ADV
taxlaw-2836	772	33	raise	raise	VERB
taxlaw-2836	772	34	fatal	fatal	ADJ
taxlaw-2836	772	35	issues	issue	NOUN
taxlaw-2836	772	36	.	.	PUNCT
taxlaw-2836	773	1	they	they	PRON
taxlaw-2836	773	2	do	do	AUX
taxlaw-2836	773	3	,	,	PUNCT
taxlaw-2836	773	4	however	however	ADV
taxlaw-2836	773	5	,	,	PUNCT
taxlaw-2836	773	6	indicate	indicate	VERB
taxlaw-2836	773	7	how	how	SCONJ
taxlaw-2836	773	8	complicated	complicated	ADJ
taxlaw-2836	773	9	and	and	CCONJ
taxlaw-2836	773	10	difficult	difficult	ADJ
taxlaw-2836	773	11	shifting	shifting	ADJ
taxlaw-2836	773	12	regulation	regulation	NOUN
taxlaw-2836	773	13	of	of	ADP
taxlaw-2836	773	14	exempt	exempt	ADJ
taxlaw-2836	773	15	organizations	organization	NOUN
taxlaw-2836	773	16	from	from	ADP
taxlaw-2836	773	17	the	the	DET
taxlaw-2836	773	18	irs	irs	PROPN
taxlaw-2836	773	19	to	to	ADP
taxlaw-2836	773	20	a	a	DET
taxlaw-2836	773	21	non	non	ADJ
taxlaw-2836	773	22	-	-	ADJ
taxlaw-2836	773	23	governmental	governmental	ADJ
taxlaw-2836	773	24	body	body	NOUN
taxlaw-2836	773	25	likely	likely	ADV
taxlaw-2836	773	26	would	would	AUX
taxlaw-2836	773	27	be	be	AUX
taxlaw-2836	773	28	.	.	PUNCT
taxlaw-2836	774	1	nevertheless	nevertheless	ADV
taxlaw-2836	774	2	,	,	PUNCT
taxlaw-2836	774	3	the	the	DET
taxlaw-2836	774	4	increasing	increase	VERB
taxlaw-2836	774	5	failure	failure	NOUN
taxlaw-2836	774	6	of	of	ADP
taxlaw-2836	774	7	irs	irs	PROPN
taxlaw-2836	774	8	oversight	oversight	NOUN
taxlaw-2836	774	9	detailed	detail	VERB
taxlaw-2836	774	10	in	in	ADP
taxlaw-2836	774	11	part	part	NOUN
taxlaw-2836	774	12	ii	ii	NOUN
taxlaw-2836	774	13	of	of	ADP
taxlaw-2836	774	14	this	this	DET
taxlaw-2836	774	15	article	article	NOUN
taxlaw-2836	774	16	,	,	PUNCT
taxlaw-2836	774	17	the	the	DET
taxlaw-2836	774	18	limited	limited	ADJ
taxlaw-2836	774	19	ability	ability	NOUN
taxlaw-2836	774	20	to	to	PART
taxlaw-2836	774	21	improve	improve	VERB
taxlaw-2836	774	22	that	that	DET
taxlaw-2836	774	23	oversight	oversight	NOUN
taxlaw-2836	774	24	given	give	VERB
taxlaw-2836	774	25	likely	likely	ADV
taxlaw-2836	774	26	available	available	ADJ
taxlaw-2836	774	27	resources	resource	NOUN
taxlaw-2836	774	28	described	describe	VERB
taxlaw-2836	774	29	in	in	ADP
taxlaw-2836	774	30	part	part	PROPN
taxlaw-2836	774	31	iii	iii	NOUN
taxlaw-2836	774	32	,	,	PUNCT
taxlaw-2836	774	33	and	and	CCONJ
taxlaw-2836	774	34	the	the	DET
taxlaw-2836	774	35	potential	potential	ADJ
taxlaw-2836	774	36	benefits	benefit	NOUN
taxlaw-2836	774	37	of	of	ADP
taxlaw-2836	774	38	moving	move	VERB
taxlaw-2836	774	39	the	the	DET
taxlaw-2836	774	40	locus	locus	NOUN
taxlaw-2836	774	41	of	of	ADP
taxlaw-2836	774	42	exempt	exempt	ADJ
taxlaw-2836	774	43	organization	organization	NOUN
taxlaw-2836	774	44	oversight	oversight	NOUN
taxlaw-2836	774	45	to	to	ADP
taxlaw-2836	774	46	an	an	DET
taxlaw-2836	774	47	sro	sro	NOUN
taxlaw-2836	774	48	formed	form	VERB
taxlaw-2836	774	49	along	along	ADP
taxlaw-2836	774	50	the	the	DET
taxlaw-2836	774	51	above	above	ADJ
taxlaw-2836	774	52	lines	line	NOUN
taxlaw-2836	774	53	all	all	DET
taxlaw-2836	774	54	support	support	VERB
taxlaw-2836	774	55	pursuing	pursue	VERB
taxlaw-2836	774	56	development	development	NOUN
taxlaw-2836	774	57	of	of	ADP
taxlaw-2836	774	58	such	such	DET
taxlaw-2836	774	59	an	an	DET
taxlaw-2836	774	60	entity	entity	NOUN
taxlaw-2836	774	61	.	.	PUNCT
taxlaw-2836	775	1	v.	v.	ADP
taxlaw-2836	775	2	conclusion	conclusion	NOUN
taxlaw-2836	775	3	the	the	DET
taxlaw-2836	775	4	irs	irs	PROPN
taxlaw-2836	775	5	oversight	oversight	NOUN
taxlaw-2836	775	6	of	of	ADP
taxlaw-2836	775	7	exempt	exempt	ADJ
taxlaw-2836	775	8	organizations	organization	NOUN
taxlaw-2836	775	9	with	with	ADP
taxlaw-2836	775	10	respect	respect	NOUN
taxlaw-2836	775	11	to	to	ADP
taxlaw-2836	775	12	their	their	PRON
taxlaw-2836	775	13	compliance	compliance	NOUN
taxlaw-2836	775	14	with	with	ADP
taxlaw-2836	775	15	applicable	applicable	ADJ
taxlaw-2836	775	16	federal	federal	ADJ
taxlaw-2836	775	17	tax	tax	NOUN
taxlaw-2836	775	18	laws	law	NOUN
taxlaw-2836	775	19	has	have	AUX
taxlaw-2836	775	20	reached	reach	VERB
taxlaw-2836	775	21	a	a	DET
taxlaw-2836	775	22	breaking	break	VERB
taxlaw-2836	775	23	point	point	NOUN
taxlaw-2836	775	24	.	.	PUNCT
taxlaw-2836	776	1	absent	absent	ADJ
taxlaw-2836	776	2	significant	significant	ADJ
taxlaw-2836	776	3	changes	change	NOUN
taxlaw-2836	776	4	,	,	PUNCT
taxlaw-2836	776	5	the	the	DET
taxlaw-2836	776	6	public	public	NOUN
taxlaw-2836	776	7	’s	’s	PART
taxlaw-2836	776	8	confidence	confidence	NOUN
taxlaw-2836	776	9	both	both	CCONJ
taxlaw-2836	776	10	in	in	ADP
taxlaw-2836	776	11	the	the	DET
taxlaw-2836	776	12	ability	ability	NOUN
taxlaw-2836	776	13	of	of	ADP
taxlaw-2836	776	14	the	the	DET
taxlaw-2836	776	15	irs	irs	PROPN
taxlaw-2836	776	16	to	to	PART
taxlaw-2836	776	17	provide	provide	VERB
taxlaw-2836	776	18	such	such	ADJ
taxlaw-2836	776	19	oversight	oversight	NOUN
taxlaw-2836	776	20	and	and	CCONJ
taxlaw-2836	776	21	in	in	ADP
taxlaw-2836	776	22	the	the	DET
taxlaw-2836	776	23	good	good	ADJ
taxlaw-2836	776	24	behavior	behavior	NOUN
taxlaw-2836	776	25	of	of	ADP
taxlaw-2836	776	26	exempt	exempt	ADJ
taxlaw-2836	776	27	organizations	organization	NOUN
taxlaw-2836	776	28	themselves	themselves	PRON
taxlaw-2836	776	29	will	will	AUX
taxlaw-2836	776	30	almost	almost	ADV
taxlaw-2836	776	31	certainly	certainly	ADV
taxlaw-2836	776	32	continue	continue	VERB
taxlaw-2836	776	33	to	to	PART
taxlaw-2836	776	34	decline	decline	VERB
taxlaw-2836	776	35	.	.	PUNCT
taxlaw-2836	777	1	and	and	CCONJ
taxlaw-2836	777	2	that	that	DET
taxlaw-2836	777	3	decline	decline	NOUN
taxlaw-2836	777	4	may	may	AUX
taxlaw-2836	777	5	soon	soon	ADV
taxlaw-2836	777	6	reach	reach	VERB
taxlaw-2836	777	7	a	a	DET
taxlaw-2836	777	8	point	point	NOUN
taxlaw-2836	777	9	,	,	PUNCT
taxlaw-2836	777	10	if	if	SCONJ
taxlaw-2836	777	11	it	it	PRON
taxlaw-2836	777	12	has	have	VERB
taxlaw-2836	777	13	not	not	PART
taxlaw-2836	777	14	already	already	ADV
taxlaw-2836	777	15	,	,	PUNCT
taxlaw-2836	777	16	that	that	PRON
taxlaw-2836	777	17	threatens	threaten	VERB
taxlaw-2836	777	18	both	both	CCONJ
taxlaw-2836	777	19	the	the	DET
taxlaw-2836	777	20	irs	irs	PROPN
taxlaw-2836	777	21	’s	’s	PART
taxlaw-2836	777	22	ability	ability	NOUN
taxlaw-2836	777	23	to	to	PART
taxlaw-2836	777	24	fulfill	fulfill	VERB
taxlaw-2836	777	25	its	its	PRON
taxlaw-2836	777	26	primary	primary	ADJ
taxlaw-2836	777	27	,	,	PUNCT
taxlaw-2836	777	28	revenue	revenue	NOUN
taxlaw-2836	777	29	-	-	PUNCT
taxlaw-2836	777	30	collecting	collect	VERB
taxlaw-2836	777	31	responsibilities	responsibility	NOUN
taxlaw-2836	777	32	and	and	CCONJ
taxlaw-2836	777	33	the	the	DET
taxlaw-2836	777	34	public	public	ADJ
taxlaw-2836	777	35	support	support	NOUN
taxlaw-2836	777	36	on	on	ADP
taxlaw-2836	777	37	which	which	PRON
taxlaw-2836	777	38	most	most	ADV
taxlaw-2836	777	39	exempt	exempt	ADJ
taxlaw-2836	777	40	organizations	organization	NOUN
taxlaw-2836	777	41	rely	rely	VERB
taxlaw-2836	777	42	.	.	PUNCT
taxlaw-2836	778	1	even	even	ADV
taxlaw-2836	778	2	with	with	ADP
taxlaw-2836	778	3	its	its	PRON
taxlaw-2836	778	4	current	current	ADJ
taxlaw-2836	778	5	resources	resource	NOUN
taxlaw-2836	778	6	and	and	CCONJ
taxlaw-2836	778	7	with	with	ADP
taxlaw-2836	778	8	no	no	DET
taxlaw-2836	778	9	changes	change	NOUN
taxlaw-2836	778	10	in	in	ADP
taxlaw-2836	778	11	the	the	DET
taxlaw-2836	778	12	applicable	applicable	ADJ
taxlaw-2836	778	13	substantive	substantive	ADJ
taxlaw-2836	778	14	law	law	NOUN
taxlaw-2836	778	15	,	,	PUNCT
taxlaw-2836	778	16	there	there	PRON
taxlaw-2836	778	17	are	be	VERB
taxlaw-2836	778	18	several	several	ADJ
taxlaw-2836	778	19	ways	way	NOUN
taxlaw-2836	778	20	in	in	ADP
taxlaw-2836	778	21	which	which	PRON
taxlaw-2836	778	22	the	the	DET
taxlaw-2836	778	23	irs	irs	PROPN
taxlaw-2836	778	24	could	could	AUX
taxlaw-2836	778	25	improve	improve	VERB
taxlaw-2836	778	26	its	its	PRON
taxlaw-2836	778	27	oversight	oversight	NOUN
taxlaw-2836	778	28	of	of	ADP
taxlaw-2836	778	29	exempt	exempt	ADJ
taxlaw-2836	778	30	organizations	organization	NOUN
taxlaw-2836	778	31	.	.	PUNCT
taxlaw-2836	779	1	these	these	DET
taxlaw-2836	779	2	ways	way	NOUN
taxlaw-2836	779	3	include	include	VERB
taxlaw-2836	779	4	continuing	continue	VERB
taxlaw-2836	779	5	to	to	PART
taxlaw-2836	779	6	use	use	VERB
taxlaw-2836	779	7	streamlined	streamlined	ADJ
taxlaw-2836	779	8	application	application	NOUN
taxlaw-2836	779	9	procedures	procedure	NOUN
taxlaw-2836	779	10	,	,	PUNCT
taxlaw-2836	779	11	increasing	increase	VERB
taxlaw-2836	779	12	the	the	DET
taxlaw-2836	779	13	efficiency	efficiency	NOUN
taxlaw-2836	779	14	of	of	ADP
taxlaw-2836	779	15	the	the	DET
taxlaw-2836	779	16	examination	examination	NOUN
taxlaw-2836	779	17	process	process	NOUN
taxlaw-2836	779	18	,	,	PUNCT
taxlaw-2836	779	19	ensuring	ensure	VERB
taxlaw-2836	779	20	greater	great	ADJ
taxlaw-2836	779	21	disclosure	disclosure	NOUN
taxlaw-2836	779	22	of	of	ADP
taxlaw-2836	779	23	relevant	relevant	ADJ
taxlaw-2836	779	24	information	information	NOUN
taxlaw-2836	779	25	,	,	PUNCT
taxlaw-2836	779	26	and	and	CCONJ
taxlaw-2836	779	27	expanding	expand	VERB
taxlaw-2836	779	28	electronic	electronic	ADJ
taxlaw-2836	779	29	filing	filing	NOUN
taxlaw-2836	779	30	requirements	requirement	NOUN
taxlaw-2836	779	31	.	.	PUNCT
taxlaw-2836	780	1	particularly	particularly	ADV
taxlaw-2836	780	2	if	if	SCONJ
taxlaw-2836	780	3	enacted	enact	VERB
taxlaw-2836	780	4	together	together	ADV
taxlaw-2836	780	5	and	and	CCONJ
taxlaw-2836	780	6	carefully	carefully	ADV
taxlaw-2836	780	7	evaluated	evaluate	VERB
taxlaw-2836	780	8	and	and	CCONJ
taxlaw-2836	780	9	recalibrated	recalibrate	VERB
taxlaw-2836	780	10	as	as	ADP
taxlaw-2836	780	11	necessary	necessary	ADJ
taxlaw-2836	780	12	to	to	PART
taxlaw-2836	780	13	maximize	maximize	VERB
taxlaw-2836	780	14	their	their	PRON
taxlaw-2836	780	15	impact	impact	NOUN
taxlaw-2836	780	16	on	on	ADP
taxlaw-2836	780	17	compliance	compliance	NOUN
taxlaw-2836	780	18	,	,	PUNCT
taxlaw-2836	780	19	these	these	DET
taxlaw-2836	780	20	methods	method	NOUN
taxlaw-2836	780	21	have	have	VERB
taxlaw-2836	780	22	the	the	DET
taxlaw-2836	780	23	potential	potential	NOUN
taxlaw-2836	780	24	to	to	PART
taxlaw-2836	780	25	help	help	VERB
taxlaw-2836	780	26	the	the	DET
taxlaw-2836	780	27	irs	irs	PROPN
taxlaw-2836	780	28	do	do	VERB
taxlaw-2836	780	29	more	more	ADJ
taxlaw-2836	780	30	with	with	ADP
taxlaw-2836	780	31	less	less	ADJ
taxlaw-2836	780	32	.	.	PUNCT
taxlaw-2836	781	1	automatically	automatically	ADV
taxlaw-2836	781	2	revoked	revoke	VERB
taxlaw-2836	781	3	,	,	PUNCT
taxlaw-2836	781	4	but	but	CCONJ
taxlaw-2836	781	5	improvements	improvement	NOUN
taxlaw-2836	781	6	are	be	AUX
taxlaw-2836	781	7	needed	need	VERB
taxlaw-2836	781	8	(	(	PUNCT
taxlaw-2836	781	9	2012	2012	NUM
taxlaw-2836	781	10	)	)	PUNCT
taxlaw-2836	781	11	,	,	PUNCT
taxlaw-2836	781	12	https://www.treasury.gov/tigta	https://www.treasury.gov/tigta	X
taxlaw-2836	782	1	/auditreports/2012reports/201210027fr.html	/auditreports/2012reports/201210027fr.html	PUNCT
taxlaw-2836	783	1	[	[	X
taxlaw-2836	783	2	https://perma.cc/r8hp-5vea	https://perma.cc/r8hp-5vea	NOUN
taxlaw-2836	783	3	]	]	X
taxlaw-2836	783	4	;	;	PUNCT
taxlaw-2836	783	5	supra	supra	PROPN
taxlaw-2836	783	6	note	note	VERB
taxlaw-2836	783	7	42	42	NUM
taxlaw-2836	783	8	and	and	CCONJ
taxlaw-2836	783	9	accompanying	accompany	VERB
taxlaw-2836	783	10	text	text	NOUN
taxlaw-2836	783	11	.	.	PUNCT
taxlaw-2836	784	1	285	285	NUM
taxlaw-2836	784	2	owens	owen	NOUN
taxlaw-2836	784	3	,	,	PUNCT
taxlaw-2836	784	4	supra	supra	PROPN
taxlaw-2836	784	5	note	note	PROPN
taxlaw-2836	784	6	58	58	NUM
taxlaw-2836	784	7	,	,	PUNCT
taxlaw-2836	784	8	at	at	ADP
taxlaw-2836	784	9	18	18	NUM
taxlaw-2836	784	10	-	-	SYM
taxlaw-2836	784	11	24	24	NUM
taxlaw-2836	784	12	;	;	PUNCT
taxlaw-2836	784	13	see	see	VERB
taxlaw-2836	784	14	also	also	ADV
taxlaw-2836	784	15	helge	helge	PROPN
taxlaw-2836	784	16	,	,	PUNCT
taxlaw-2836	784	17	supra	supra	PROPN
taxlaw-2836	784	18	note	note	PROPN
taxlaw-2836	784	19	97	97	NUM
taxlaw-2836	784	20	,	,	PUNCT
taxlaw-2836	784	21	at	at	ADP
taxlaw-2836	784	22	70	70	NUM
taxlaw-2836	784	23	-	-	SYM
taxlaw-2836	784	24	79	79	NUM
taxlaw-2836	784	25	.	.	PUNCT
taxlaw-2836	785	1	286	286	NUM
taxlaw-2836	785	2	see	see	VERB
taxlaw-2836	785	3	michael	michael	PROPN
taxlaw-2836	785	4	,	,	PUNCT
taxlaw-2836	785	5	supra	supra	PROPN
taxlaw-2836	785	6	note	note	PROPN
taxlaw-2836	785	7	253	253	NUM
taxlaw-2836	785	8	,	,	PUNCT
taxlaw-2836	785	9	at	at	ADP
taxlaw-2836	785	10	198	198	NUM
taxlaw-2836	785	11	-	-	SYM
taxlaw-2836	785	12	203	203	NUM
taxlaw-2836	785	13	.	.	PUNCT
taxlaw-2836	785	14	122	122	NUM
taxlaw-2836	785	15	columbia	columbia	PROPN
taxlaw-2836	785	16	journal	journal	PROPN
taxlaw-2836	785	17	of	of	ADP
taxlaw-2836	785	18	tax	tax	NOUN
taxlaw-2836	785	19	law	law	NOUN
taxlaw-2836	785	20	[	[	X
taxlaw-2836	785	21	vol.7:80	vol.7:80	NOUN
taxlaw-2836	785	22	but	but	CCONJ
taxlaw-2836	785	23	given	give	VERB
taxlaw-2836	785	24	the	the	DET
taxlaw-2836	785	25	resource	resource	NOUN
taxlaw-2836	785	26	constraints	constraint	NOUN
taxlaw-2836	785	27	faced	face	VERB
taxlaw-2836	785	28	by	by	ADP
taxlaw-2836	785	29	the	the	DET
taxlaw-2836	785	30	irs	irs	PROPN
taxlaw-2836	785	31	and	and	CCONJ
taxlaw-2836	785	32	the	the	DET
taxlaw-2836	785	33	continuing	continue	VERB
taxlaw-2836	785	34	growth	growth	NOUN
taxlaw-2836	785	35	of	of	ADP
taxlaw-2836	785	36	the	the	DET
taxlaw-2836	785	37	exempt	exempt	ADJ
taxlaw-2836	785	38	organization	organization	NOUN
taxlaw-2836	785	39	sector	sector	NOUN
taxlaw-2836	785	40	,	,	PUNCT
taxlaw-2836	785	41	it	it	PRON
taxlaw-2836	785	42	is	be	AUX
taxlaw-2836	785	43	unlikely	unlikely	ADJ
taxlaw-2836	785	44	that	that	SCONJ
taxlaw-2836	785	45	these	these	DET
taxlaw-2836	785	46	methods	method	NOUN
taxlaw-2836	785	47	will	will	AUX
taxlaw-2836	785	48	be	be	AUX
taxlaw-2836	785	49	sufficient	sufficient	ADJ
taxlaw-2836	785	50	to	to	PART
taxlaw-2836	785	51	attain	attain	VERB
taxlaw-2836	785	52	an	an	DET
taxlaw-2836	785	53	acceptable	acceptable	ADJ
taxlaw-2836	785	54	level	level	NOUN
taxlaw-2836	785	55	of	of	ADP
taxlaw-2836	785	56	oversight	oversight	NOUN
taxlaw-2836	785	57	for	for	ADP
taxlaw-2836	785	58	exempt	exempt	ADJ
taxlaw-2836	785	59	organizations	organization	NOUN
taxlaw-2836	785	60	.	.	PUNCT
taxlaw-2836	786	1	the	the	DET
taxlaw-2836	786	2	time	time	NOUN
taxlaw-2836	786	3	is	be	AUX
taxlaw-2836	786	4	therefore	therefore	ADV
taxlaw-2836	786	5	ripe	ripe	ADJ
taxlaw-2836	786	6	to	to	PART
taxlaw-2836	786	7	consider	consider	VERB
taxlaw-2836	786	8	bolder	bold	ADJ
taxlaw-2836	786	9	but	but	CCONJ
taxlaw-2836	786	10	riskier	risky	ADJ
taxlaw-2836	786	11	proposals	proposal	NOUN
taxlaw-2836	786	12	to	to	PART
taxlaw-2836	786	13	shift	shift	VERB
taxlaw-2836	786	14	the	the	DET
taxlaw-2836	786	15	oversight	oversight	NOUN
taxlaw-2836	786	16	of	of	ADP
taxlaw-2836	786	17	exempt	exempt	ADJ
taxlaw-2836	786	18	organizations	organization	NOUN
taxlaw-2836	786	19	outside	outside	ADP
taxlaw-2836	786	20	of	of	ADP
taxlaw-2836	786	21	the	the	DET
taxlaw-2836	786	22	irs	irs	PROPN
taxlaw-2836	786	23	.	.	PUNCT
taxlaw-2836	787	1	while	while	SCONJ
taxlaw-2836	787	2	a	a	DET
taxlaw-2836	787	3	new	new	ADJ
taxlaw-2836	787	4	federal	federal	ADJ
taxlaw-2836	787	5	agency	agency	NOUN
taxlaw-2836	787	6	has	have	VERB
taxlaw-2836	787	7	certain	certain	ADJ
taxlaw-2836	787	8	advantages	advantage	NOUN
taxlaw-2836	787	9	,	,	PUNCT
taxlaw-2836	787	10	a	a	DET
taxlaw-2836	787	11	new	new	ADJ
taxlaw-2836	787	12	self	self	NOUN
taxlaw-2836	787	13	-	-	PUNCT
taxlaw-2836	787	14	regulatory	regulatory	ADJ
taxlaw-2836	787	15	body	body	NOUN
taxlaw-2836	787	16	that	that	PRON
taxlaw-2836	787	17	operates	operate	VERB
taxlaw-2836	787	18	under	under	ADP
taxlaw-2836	787	19	the	the	DET
taxlaw-2836	787	20	close	close	ADJ
taxlaw-2836	787	21	supervision	supervision	NOUN
taxlaw-2836	787	22	of	of	ADP
taxlaw-2836	787	23	the	the	DET
taxlaw-2836	787	24	irs	irs	PROPN
taxlaw-2836	787	25	appears	appear	VERB
taxlaw-2836	787	26	to	to	PART
taxlaw-2836	787	27	be	be	AUX
taxlaw-2836	787	28	a	a	DET
taxlaw-2836	787	29	significantly	significantly	ADV
taxlaw-2836	787	30	better	well	ADJ
taxlaw-2836	787	31	candidate	candidate	NOUN
taxlaw-2836	787	32	for	for	ADP
taxlaw-2836	787	33	obtaining	obtain	VERB
taxlaw-2836	787	34	funding	funding	NOUN
taxlaw-2836	787	35	and	and	CCONJ
taxlaw-2836	787	36	freedom	freedom	NOUN
taxlaw-2836	787	37	needed	need	VERB
taxlaw-2836	787	38	to	to	PART
taxlaw-2836	787	39	substantially	substantially	ADV
taxlaw-2836	787	40	increase	increase	VERB
taxlaw-2836	787	41	this	this	DET
taxlaw-2836	787	42	oversight	oversight	NOUN
taxlaw-2836	787	43	and	and	CCONJ
taxlaw-2836	787	44	therefore	therefore	ADV
taxlaw-2836	787	45	compliance	compliance	NOUN
taxlaw-2836	787	46	with	with	ADP
taxlaw-2836	787	47	the	the	DET
taxlaw-2836	787	48	federal	federal	ADJ
taxlaw-2836	787	49	tax	tax	NOUN
taxlaw-2836	787	50	laws	law	NOUN
taxlaw-2836	787	51	applicable	applicable	ADJ
taxlaw-2836	787	52	to	to	PART
taxlaw-2836	787	53	exempt	exempt	VERB
taxlaw-2836	787	54	organizations	organization	NOUN
taxlaw-2836	787	55	.	.	PUNCT
taxlaw-2836	788	1	while	while	SCONJ
taxlaw-2836	788	2	the	the	DET
taxlaw-2836	788	3	risks	risk	NOUN
taxlaw-2836	788	4	of	of	ADP
taxlaw-2836	788	5	moving	move	VERB
taxlaw-2836	788	6	this	this	DET
taxlaw-2836	788	7	mature	mature	ADJ
taxlaw-2836	788	8	regulatory	regulatory	ADJ
taxlaw-2836	788	9	role	role	NOUN
taxlaw-2836	788	10	out	out	ADP
taxlaw-2836	788	11	of	of	ADP
taxlaw-2836	788	12	the	the	DET
taxlaw-2836	788	13	federal	federal	ADJ
taxlaw-2836	788	14	government	government	NOUN
taxlaw-2836	788	15	are	be	AUX
taxlaw-2836	788	16	substantial	substantial	ADJ
taxlaw-2836	788	17	and	and	CCONJ
taxlaw-2836	788	18	not	not	PART
taxlaw-2836	788	19	completely	completely	ADV
taxlaw-2836	788	20	known	know	VERB
taxlaw-2836	788	21	,	,	PUNCT
taxlaw-2836	788	22	such	such	ADJ
taxlaw-2836	788	23	that	that	SCONJ
taxlaw-2836	788	24	any	any	DET
taxlaw-2836	788	25	such	such	ADJ
taxlaw-2836	788	26	move	move	NOUN
taxlaw-2836	788	27	would	would	AUX
taxlaw-2836	788	28	require	require	VERB
taxlaw-2836	788	29	careful	careful	ADJ
taxlaw-2836	788	30	consideration	consideration	NOUN
taxlaw-2836	788	31	of	of	ADP
taxlaw-2836	788	32	what	what	DET
taxlaw-2836	788	33	functions	function	NOUN
taxlaw-2836	788	34	would	would	AUX
taxlaw-2836	788	35	move	move	VERB
taxlaw-2836	788	36	out	out	ADP
taxlaw-2836	788	37	of	of	ADP
taxlaw-2836	788	38	the	the	DET
taxlaw-2836	788	39	irs	irs	PROPN
taxlaw-2836	788	40	,	,	PUNCT
taxlaw-2836	788	41	how	how	SCONJ
taxlaw-2836	788	42	such	such	DET
taxlaw-2836	788	43	a	a	DET
taxlaw-2836	788	44	transition	transition	NOUN
taxlaw-2836	788	45	would	would	AUX
taxlaw-2836	788	46	be	be	AUX
taxlaw-2836	788	47	sequenced	sequence	VERB
taxlaw-2836	788	48	,	,	PUNCT
taxlaw-2836	788	49	and	and	CCONJ
taxlaw-2836	788	50	how	how	SCONJ
taxlaw-2836	788	51	it	it	PRON
taxlaw-2836	788	52	would	would	AUX
taxlaw-2836	788	53	be	be	AUX
taxlaw-2836	788	54	evaluated	evaluate	VERB
taxlaw-2836	788	55	,	,	PUNCT
taxlaw-2836	788	56	it	it	PRON
taxlaw-2836	788	57	is	be	AUX
taxlaw-2836	788	58	time	time	NOUN
taxlaw-2836	788	59	to	to	PART
taxlaw-2836	788	60	pursue	pursue	VERB
taxlaw-2836	788	61	this	this	DET
taxlaw-2836	788	62	option	option	NOUN
taxlaw-2836	788	63	.	.	PUNCT