id	sid	tid	token	lemma	pos
taxlaw-2837	1	1	formatted	format	VERB
taxlaw-2837	1	2	-	-	PUNCT
taxlaw-2837	1	3	monahan	monahan	PROPN
taxlaw-2837	1	4	a	a	DET
taxlaw-2837	1	5	partial	partial	ADJ
taxlaw-2837	1	6	defense	defense	NOUN
taxlaw-2837	1	7	of	of	ADP
taxlaw-2837	1	8	the	the	DET
taxlaw-2837	1	9	irs	irs	PROPN
taxlaw-2837	1	10	as	as	ADP
taxlaw-2837	1	11	health	health	NOUN
taxlaw-2837	1	12	care	care	PROPN
taxlaw-2837	1	13	agency	agency	PROPN
taxlaw-2837	1	14	amy	amy	PROPN
taxlaw-2837	1	15	b.	b.	PROPN
taxlaw-2837	1	16	monahan	monahan	PROPN
taxlaw-2837	1	17	*	*	PROPN
taxlaw-2837	1	18	abstract	abstract	PROPN
taxlaw-2837	1	19	despite	despite	SCONJ
taxlaw-2837	1	20	the	the	DET
taxlaw-2837	1	21	fact	fact	NOUN
taxlaw-2837	1	22	that	that	SCONJ
taxlaw-2837	1	23	the	the	DET
taxlaw-2837	1	24	internal	internal	ADJ
taxlaw-2837	1	25	revenue	revenue	NOUN
taxlaw-2837	1	26	service	service	NOUN
taxlaw-2837	1	27	(	(	PUNCT
taxlaw-2837	1	28	“	"	PUNCT
taxlaw-2837	1	29	irs	irs	PROPN
taxlaw-2837	1	30	”	"	PUNCT
taxlaw-2837	1	31	)	)	PUNCT
taxlaw-2837	1	32	is	be	AUX
taxlaw-2837	1	33	overburdened	overburden	VERB
taxlaw-2837	1	34	and	and	CCONJ
taxlaw-2837	1	35	struggling	struggle	VERB
taxlaw-2837	1	36	to	to	PART
taxlaw-2837	1	37	meet	meet	VERB
taxlaw-2837	1	38	the	the	DET
taxlaw-2837	1	39	needs	need	NOUN
taxlaw-2837	1	40	of	of	ADP
taxlaw-2837	1	41	taxpayers	taxpayer	NOUN
taxlaw-2837	1	42	,	,	PUNCT
taxlaw-2837	1	43	congress	congress	PROPN
taxlaw-2837	1	44	continues	continue	VERB
taxlaw-2837	1	45	to	to	PART
taxlaw-2837	1	46	add	add	VERB
taxlaw-2837	1	47	to	to	ADP
taxlaw-2837	1	48	irs	irs	PROPN
taxlaw-2837	1	49	responsibilities	responsibility	NOUN
taxlaw-2837	1	50	in	in	ADP
taxlaw-2837	1	51	areas	area	NOUN
taxlaw-2837	1	52	that	that	PRON
taxlaw-2837	1	53	appear	appear	VERB
taxlaw-2837	1	54	far	far	ADV
taxlaw-2837	1	55	removed	remove	VERB
taxlaw-2837	1	56	from	from	ADP
taxlaw-2837	1	57	the	the	DET
taxlaw-2837	1	58	agency	agency	NOUN
taxlaw-2837	1	59	’s	’s	PART
taxlaw-2837	1	60	core	core	NOUN
taxlaw-2837	1	61	revenue	revenue	NOUN
taxlaw-2837	1	62	raising	raise	VERB
taxlaw-2837	1	63	function	function	NOUN
taxlaw-2837	1	64	.	.	PUNCT
taxlaw-2837	2	1	the	the	DET
taxlaw-2837	2	2	affordable	affordable	ADJ
taxlaw-2837	2	3	care	care	PROPN
taxlaw-2837	2	4	act	act	NOUN
taxlaw-2837	2	5	(	(	PUNCT
taxlaw-2837	2	6	“	"	PUNCT
taxlaw-2837	2	7	aca	aca	PROPN
taxlaw-2837	2	8	”	"	PUNCT
taxlaw-2837	2	9	)	)	PUNCT
taxlaw-2837	2	10	is	be	AUX
taxlaw-2837	2	11	a	a	DET
taxlaw-2837	2	12	commonly	commonly	ADV
taxlaw-2837	2	13	cited	cite	VERB
taxlaw-2837	2	14	example	example	NOUN
taxlaw-2837	2	15	of	of	ADP
taxlaw-2837	2	16	the	the	DET
taxlaw-2837	2	17	non	non	ADJ
taxlaw-2837	2	18	-	-	ADJ
taxlaw-2837	2	19	revenue	revenue	ADJ
taxlaw-2837	2	20	raising	raise	VERB
taxlaw-2837	2	21	regulatory	regulatory	ADJ
taxlaw-2837	2	22	roles	role	NOUN
taxlaw-2837	2	23	the	the	DET
taxlaw-2837	2	24	irs	irs	PROPN
taxlaw-2837	2	25	is	be	AUX
taxlaw-2837	2	26	increasingly	increasingly	ADV
taxlaw-2837	2	27	asked	ask	VERB
taxlaw-2837	2	28	to	to	PART
taxlaw-2837	2	29	play	play	VERB
taxlaw-2837	2	30	,	,	PUNCT
taxlaw-2837	2	31	to	to	ADP
taxlaw-2837	2	32	the	the	DET
taxlaw-2837	2	33	criticism	criticism	NOUN
taxlaw-2837	2	34	of	of	ADP
taxlaw-2837	2	35	many	many	ADJ
taxlaw-2837	2	36	.	.	PUNCT
taxlaw-2837	3	1	after	after	ADP
taxlaw-2837	3	2	providing	provide	VERB
taxlaw-2837	3	3	an	an	DET
taxlaw-2837	3	4	historical	historical	ADJ
taxlaw-2837	3	5	overview	overview	NOUN
taxlaw-2837	3	6	of	of	ADP
taxlaw-2837	3	7	the	the	DET
taxlaw-2837	3	8	irs	irs	PROPN
taxlaw-2837	3	9	’s	’s	PART
taxlaw-2837	3	10	involvement	involvement	NOUN
taxlaw-2837	3	11	in	in	ADP
taxlaw-2837	3	12	health	health	NOUN
taxlaw-2837	3	13	care	care	NOUN
taxlaw-2837	3	14	regulation	regulation	NOUN
taxlaw-2837	3	15	,	,	PUNCT
taxlaw-2837	3	16	the	the	DET
taxlaw-2837	3	17	article	article	NOUN
taxlaw-2837	3	18	provides	provide	VERB
taxlaw-2837	3	19	a	a	DET
taxlaw-2837	3	20	partial	partial	ADJ
taxlaw-2837	3	21	defense	defense	NOUN
taxlaw-2837	3	22	of	of	ADP
taxlaw-2837	3	23	the	the	DET
taxlaw-2837	3	24	expanded	expand	VERB
taxlaw-2837	3	25	role	role	NOUN
taxlaw-2837	3	26	that	that	PRON
taxlaw-2837	3	27	the	the	DET
taxlaw-2837	3	28	irs	irs	PROPN
taxlaw-2837	3	29	has	have	AUX
taxlaw-2837	3	30	been	be	AUX
taxlaw-2837	3	31	given	give	VERB
taxlaw-2837	3	32	as	as	ADP
taxlaw-2837	3	33	a	a	DET
taxlaw-2837	3	34	result	result	NOUN
taxlaw-2837	3	35	of	of	ADP
taxlaw-2837	3	36	the	the	DET
taxlaw-2837	3	37	aca	aca	PROPN
taxlaw-2837	3	38	.	.	PUNCT
taxlaw-2837	4	1	the	the	DET
taxlaw-2837	4	2	article	article	NOUN
taxlaw-2837	4	3	concludes	conclude	VERB
taxlaw-2837	4	4	that	that	SCONJ
taxlaw-2837	4	5	much	much	ADJ
taxlaw-2837	4	6	of	of	ADP
taxlaw-2837	4	7	the	the	DET
taxlaw-2837	4	8	irs	irs	PROPN
taxlaw-2837	4	9	’s	’s	PART
taxlaw-2837	4	10	involvement	involvement	NOUN
taxlaw-2837	4	11	in	in	ADP
taxlaw-2837	4	12	health	health	NOUN
taxlaw-2837	4	13	care	care	NOUN
taxlaw-2837	4	14	regulation	regulation	NOUN
taxlaw-2837	4	15	appears	appear	VERB
taxlaw-2837	4	16	not	not	PART
taxlaw-2837	4	17	only	only	ADV
taxlaw-2837	4	18	defensible	defensible	ADJ
taxlaw-2837	4	19	,	,	PUNCT
taxlaw-2837	4	20	but	but	CCONJ
taxlaw-2837	4	21	efficient	efficient	ADJ
taxlaw-2837	4	22	.	.	PUNCT
taxlaw-2837	5	1	for	for	ADP
taxlaw-2837	5	2	better	well	ADJ
taxlaw-2837	5	3	or	or	CCONJ
taxlaw-2837	5	4	for	for	ADP
taxlaw-2837	5	5	worse	bad	ADJ
taxlaw-2837	5	6	,	,	PUNCT
taxlaw-2837	5	7	there	there	PRON
taxlaw-2837	5	8	is	be	VERB
taxlaw-2837	5	9	no	no	DET
taxlaw-2837	5	10	better	well	ADJ
taxlaw-2837	5	11	system	system	NOUN
taxlaw-2837	5	12	for	for	ADP
taxlaw-2837	5	13	processing	processing	NOUN
taxlaw-2837	5	14	payments	payment	NOUN
taxlaw-2837	5	15	to	to	ADP
taxlaw-2837	5	16	or	or	CCONJ
taxlaw-2837	5	17	from	from	ADP
taxlaw-2837	5	18	a	a	DET
taxlaw-2837	5	19	large	large	ADJ
taxlaw-2837	5	20	number	number	NOUN
taxlaw-2837	5	21	of	of	ADP
taxlaw-2837	5	22	taxpayers	taxpayer	NOUN
taxlaw-2837	5	23	than	than	ADP
taxlaw-2837	5	24	the	the	DET
taxlaw-2837	5	25	federal	federal	ADJ
taxlaw-2837	5	26	income	income	NOUN
taxlaw-2837	5	27	tax	tax	NOUN
taxlaw-2837	5	28	system	system	NOUN
taxlaw-2837	5	29	.	.	PUNCT
taxlaw-2837	6	1	additionally	additionally	ADV
taxlaw-2837	6	2	,	,	PUNCT
taxlaw-2837	6	3	the	the	DET
taxlaw-2837	6	4	use	use	NOUN
taxlaw-2837	6	5	of	of	ADP
taxlaw-2837	6	6	excise	excise	NOUN
taxlaw-2837	6	7	taxes	taxis	NOUN
taxlaw-2837	6	8	to	to	PART
taxlaw-2837	6	9	shape	shape	VERB
taxlaw-2837	6	10	taxpayer	taxpayer	NOUN
taxlaw-2837	6	11	behavior	behavior	NOUN
taxlaw-2837	6	12	appears	appear	VERB
taxlaw-2837	6	13	to	to	PART
taxlaw-2837	6	14	offer	offer	VERB
taxlaw-2837	6	15	the	the	DET
taxlaw-2837	6	16	best	good	ADJ
taxlaw-2837	6	17	of	of	ADP
taxlaw-2837	6	18	both	both	DET
taxlaw-2837	6	19	worlds	world	NOUN
taxlaw-2837	6	20	:	:	PUNCT
taxlaw-2837	6	21	a	a	DET
taxlaw-2837	6	22	powerful	powerful	ADJ
taxlaw-2837	6	23	incentive	incentive	NOUN
taxlaw-2837	6	24	that	that	PRON
taxlaw-2837	6	25	requires	require	VERB
taxlaw-2837	6	26	very	very	ADV
taxlaw-2837	6	27	few	few	ADJ
taxlaw-2837	6	28	enforcement	enforcement	NOUN
taxlaw-2837	6	29	resources	resource	NOUN
taxlaw-2837	6	30	.	.	PUNCT
taxlaw-2837	7	1	the	the	DET
taxlaw-2837	7	2	article	article	NOUN
taxlaw-2837	7	3	concludes	conclude	VERB
taxlaw-2837	7	4	,	,	PUNCT
taxlaw-2837	7	5	however	however	ADV
taxlaw-2837	7	6	,	,	PUNCT
taxlaw-2837	7	7	that	that	PRON
taxlaw-2837	7	8	significant	significant	ADJ
taxlaw-2837	7	9	burden	burden	NOUN
taxlaw-2837	7	10	could	could	AUX
taxlaw-2837	7	11	be	be	AUX
taxlaw-2837	7	12	removed	remove	VERB
taxlaw-2837	7	13	from	from	ADP
taxlaw-2837	7	14	the	the	DET
taxlaw-2837	7	15	irs	irs	PROPN
taxlaw-2837	7	16	by	by	ADP
taxlaw-2837	7	17	modifying	modify	VERB
taxlaw-2837	7	18	or	or	CCONJ
taxlaw-2837	7	19	removing	remove	VERB
taxlaw-2837	7	20	the	the	DET
taxlaw-2837	7	21	irs	irs	PROPN
taxlaw-2837	7	22	’s	’s	PART
taxlaw-2837	7	23	substantive	substantive	ADJ
taxlaw-2837	7	24	rulemaking	rulemaking	NOUN
taxlaw-2837	7	25	authority	authority	NOUN
taxlaw-2837	7	26	with	with	ADP
taxlaw-2837	7	27	respect	respect	NOUN
taxlaw-2837	7	28	to	to	ADP
taxlaw-2837	7	29	health	health	NOUN
taxlaw-2837	7	30	care	care	NOUN
taxlaw-2837	7	31	matters	matter	NOUN
taxlaw-2837	7	32	,	,	PUNCT
taxlaw-2837	7	33	deferring	defer	VERB
taxlaw-2837	7	34	instead	instead	ADV
taxlaw-2837	7	35	to	to	ADP
taxlaw-2837	7	36	other	other	ADJ
taxlaw-2837	7	37	federal	federal	ADJ
taxlaw-2837	7	38	agencies	agency	NOUN
taxlaw-2837	7	39	,	,	PUNCT
taxlaw-2837	7	40	such	such	ADJ
taxlaw-2837	7	41	as	as	ADP
taxlaw-2837	7	42	the	the	DET
taxlaw-2837	7	43	department	department	NOUN
taxlaw-2837	7	44	of	of	ADP
taxlaw-2837	7	45	health	health	PROPN
taxlaw-2837	7	46	and	and	CCONJ
taxlaw-2837	7	47	human	human	ADJ
taxlaw-2837	7	48	services	service	NOUN
taxlaw-2837	7	49	,	,	PUNCT
taxlaw-2837	7	50	that	that	PRON
taxlaw-2837	7	51	have	have	VERB
taxlaw-2837	7	52	particular	particular	ADJ
taxlaw-2837	7	53	health	health	NOUN
taxlaw-2837	7	54	policy	policy	NOUN
taxlaw-2837	7	55	expertise	expertise	NOUN
taxlaw-2837	7	56	.	.	PUNCT
taxlaw-2837	8	1	*	*	PUNCT
taxlaw-2837	8	2	professor	professor	NOUN
taxlaw-2837	8	3	of	of	ADP
taxlaw-2837	8	4	law	law	NOUN
taxlaw-2837	8	5	,	,	PUNCT
taxlaw-2837	8	6	university	university	PROPN
taxlaw-2837	8	7	of	of	ADP
taxlaw-2837	8	8	minnesota	minnesota	PROPN
taxlaw-2837	8	9	law	law	NOUN
taxlaw-2837	8	10	school	school	NOUN
taxlaw-2837	8	11	.	.	PUNCT
taxlaw-2837	9	1	©	©	PROPN
taxlaw-2837	9	2	2016	2016	NUM
taxlaw-2837	9	3	monahan	monahan	PROPN
taxlaw-2837	9	4	.	.	PUNCT
taxlaw-2837	10	1	this	this	PRON
taxlaw-2837	10	2	is	be	AUX
taxlaw-2837	10	3	an	an	DET
taxlaw-2837	10	4	open	open	ADJ
taxlaw-2837	10	5	-	-	PUNCT
taxlaw-2837	10	6	access	access	NOUN
taxlaw-2837	10	7	publication	publication	NOUN
taxlaw-2837	10	8	distributed	distribute	VERB
taxlaw-2837	10	9	under	under	ADP
taxlaw-2837	10	10	the	the	DET
taxlaw-2837	10	11	terms	term	NOUN
taxlaw-2837	10	12	of	of	ADP
taxlaw-2837	10	13	the	the	DET
taxlaw-2837	10	14	creative	creative	ADJ
taxlaw-2837	10	15	commons	common	NOUN
taxlaw-2837	10	16	attribution	attribution	NOUN
taxlaw-2837	10	17	license	license	NOUN
taxlaw-2837	10	18	,	,	PUNCT
taxlaw-2837	10	19	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
taxlaw-2837	10	20	,	,	PUNCT
taxlaw-2837	10	21	which	which	PRON
taxlaw-2837	10	22	permits	permit	VERB
taxlaw-2837	10	23	the	the	DET
taxlaw-2837	10	24	user	user	NOUN
taxlaw-2837	10	25	to	to	PART
taxlaw-2837	10	26	copy	copy	VERB
taxlaw-2837	10	27	,	,	PUNCT
taxlaw-2837	10	28	distribute	distribute	VERB
taxlaw-2837	10	29	,	,	PUNCT
taxlaw-2837	10	30	and	and	CCONJ
taxlaw-2837	10	31	transmit	transmit	VERB
taxlaw-2837	10	32	the	the	DET
taxlaw-2837	10	33	work	work	NOUN
taxlaw-2837	10	34	provided	provide	VERB
taxlaw-2837	10	35	that	that	SCONJ
taxlaw-2837	10	36	the	the	DET
taxlaw-2837	10	37	original	original	ADJ
taxlaw-2837	10	38	authors	author	NOUN
taxlaw-2837	10	39	and	and	CCONJ
taxlaw-2837	10	40	source	source	NOUN
taxlaw-2837	10	41	are	be	AUX
taxlaw-2837	10	42	credited	credit	VERB
taxlaw-2837	10	43	.	.	PUNCT
taxlaw-2837	11	1	124	124	NUM
taxlaw-2837	11	2	columbia	columbia	PROPN
taxlaw-2837	11	3	journal	journal	PROPN
taxlaw-2837	11	4	of	of	ADP
taxlaw-2837	11	5	tax	tax	NOUN
taxlaw-2837	11	6	law	law	NOUN
taxlaw-2837	11	7	[	[	X
taxlaw-2837	11	8	vol.7:123	vol.7:123	PROPN
taxlaw-2837	11	9	i.	i.	NOUN
taxlaw-2837	11	10	introduction	introduction	NOUN
taxlaw-2837	11	11	....................................................................................................	....................................................................................................	PUNCT
taxlaw-2837	12	1	125	125	NUM
taxlaw-2837	12	2	ii	ii	NOUN
taxlaw-2837	12	3	.	.	PUNCT
taxlaw-2837	13	1	how	how	SCONJ
taxlaw-2837	13	2	treasury	treasury	PROPN
taxlaw-2837	13	3	initially	initially	ADV
taxlaw-2837	13	4	got	get	VERB
taxlaw-2837	13	5	into	into	ADP
taxlaw-2837	13	6	the	the	DET
taxlaw-2837	13	7	employee	employee	NOUN
taxlaw-2837	13	8	benefits	benefit	VERB
taxlaw-2837	13	9	business	business	NOUN
taxlaw-2837	13	10	...............................................................................................................	...............................................................................................................	PUNCT
taxlaw-2837	14	1	125	125	NUM
taxlaw-2837	14	2	iii	iii	NOUN
taxlaw-2837	14	3	.	.	PUNCT
taxlaw-2837	15	1	the	the	DET
taxlaw-2837	15	2	passage	passage	NOUN
taxlaw-2837	15	3	of	of	ADP
taxlaw-2837	15	4	erisa	erisa	NOUN
taxlaw-2837	15	5	and	and	CCONJ
taxlaw-2837	15	6	the	the	DET
taxlaw-2837	15	7	introduction	introduction	NOUN
taxlaw-2837	15	8	of	of	ADP
taxlaw-2837	15	9	joint	joint	ADJ
taxlaw-2837	15	10	authority	authority	NOUN
taxlaw-2837	15	11	for	for	ADP
taxlaw-2837	15	12	employee	employee	NOUN
taxlaw-2837	15	13	benefits	benefit	NOUN
taxlaw-2837	15	14	................................................................................	................................................................................	PUNCT
taxlaw-2837	15	15	126	126	NUM
taxlaw-2837	15	16	iv	iv	NOUN
taxlaw-2837	15	17	.	.	PUNCT
taxlaw-2837	16	1	pre	pre	ADJ
taxlaw-2837	16	2	-	-	ADJ
taxlaw-2837	16	3	aca	aca	ADJ
taxlaw-2837	16	4	substantive	substantive	ADJ
taxlaw-2837	16	5	health	health	NOUN
taxlaw-2837	16	6	plan	plan	NOUN
taxlaw-2837	16	7	regulation	regulation	NOUN
taxlaw-2837	16	8	through	through	ADP
taxlaw-2837	16	9	excise	excise	NOUN
taxlaw-2837	16	10	taxes	taxis	NOUN
taxlaw-2837	16	11	.....................................................................................................................	.....................................................................................................................	PUNCT
taxlaw-2837	17	1	128	128	NUM
taxlaw-2837	17	2	a.	a.	NOUN
taxlaw-2837	17	3	the	the	DET
taxlaw-2837	17	4	irs	irs	PROPN
taxlaw-2837	17	5	as	as	ADP
taxlaw-2837	17	6	health	health	NOUN
taxlaw-2837	17	7	plan	plan	NOUN
taxlaw-2837	17	8	rulemaker	rulemaker	NOUN
taxlaw-2837	17	9	...................................................................	...................................................................	PUNCT
taxlaw-2837	17	10	132	132	NUM
taxlaw-2837	17	11	b.	b.	X
taxlaw-2837	17	12	the	the	DET
taxlaw-2837	17	13	irs	irs	PROPN
taxlaw-2837	17	14	as	as	ADP
taxlaw-2837	17	15	health	health	NOUN
taxlaw-2837	17	16	plan	plan	NOUN
taxlaw-2837	17	17	enforcer	enforcer	NOUN
taxlaw-2837	17	18	.......................................................................	.......................................................................	PUNCT
taxlaw-2837	17	19	132	132	NUM
taxlaw-2837	17	20	c.	c.	NOUN
taxlaw-2837	17	21	making	make	VERB
taxlaw-2837	17	22	sense	sense	NOUN
taxlaw-2837	17	23	of	of	ADP
taxlaw-2837	17	24	the	the	DET
taxlaw-2837	17	25	excise	excise	NOUN
taxlaw-2837	17	26	tax	tax	NOUN
taxlaw-2837	17	27	model	model	NOUN
taxlaw-2837	17	28	............................................................	............................................................	PUNCT
taxlaw-2837	17	29	133	133	NUM
taxlaw-2837	17	30	1	1	NUM
taxlaw-2837	17	31	.	.	PUNCT
taxlaw-2837	18	1	why	why	SCONJ
taxlaw-2837	18	2	litigation	litigation	NOUN
taxlaw-2837	18	3	is	be	AUX
taxlaw-2837	18	4	an	an	DET
taxlaw-2837	18	5	insufficient	insufficient	ADJ
taxlaw-2837	18	6	compliance	compliance	NOUN
taxlaw-2837	18	7	mechanism	mechanism	NOUN
taxlaw-2837	18	8	..........................	..........................	PUNCT
taxlaw-2837	18	9	133	133	NUM
taxlaw-2837	18	10	2	2	NUM
taxlaw-2837	18	11	.	.	PUNCT
taxlaw-2837	19	1	the	the	DET
taxlaw-2837	19	2	excise	excise	NOUN
taxlaw-2837	19	3	tax	tax	NOUN
taxlaw-2837	19	4	as	as	ADP
taxlaw-2837	19	5	compliance	compliance	NOUN
taxlaw-2837	19	6	mechanism	mechanism	NOUN
taxlaw-2837	19	7	................................................	................................................	PUNCT
taxlaw-2837	19	8	134	134	NUM
taxlaw-2837	19	9	3	3	NUM
taxlaw-2837	19	10	.	.	PUNCT
taxlaw-2837	20	1	the	the	DET
taxlaw-2837	20	2	excise	excise	NOUN
taxlaw-2837	20	3	tax	tax	NOUN
taxlaw-2837	20	4	in	in	ADP
taxlaw-2837	20	5	practice	practice	NOUN
taxlaw-2837	20	6	..........................................................................	..........................................................................	PUNCT
taxlaw-2837	20	7	135	135	NUM
taxlaw-2837	20	8	d.	d.	NOUN
taxlaw-2837	20	9	the	the	DET
taxlaw-2837	20	10	pre	pre	PROPN
taxlaw-2837	20	11	-	-	ADJ
taxlaw-2837	20	12	aca	aca	ADJ
taxlaw-2837	20	13	position	position	NOUN
taxlaw-2837	20	14	.......................................................................................	.......................................................................................	PUNCT
taxlaw-2837	20	15	137	137	NUM
taxlaw-2837	20	16	v.	v.	ADP
taxlaw-2837	20	17	the	the	DET
taxlaw-2837	20	18	aca	aca	NOUN
taxlaw-2837	20	19	and	and	CCONJ
taxlaw-2837	20	20	the	the	DET
taxlaw-2837	20	21	future	future	NOUN
taxlaw-2837	20	22	of	of	ADP
taxlaw-2837	20	23	the	the	DET
taxlaw-2837	20	24	irs	irs	PROPN
taxlaw-2837	20	25	’s	’s	PART
taxlaw-2837	20	26	role	role	NOUN
taxlaw-2837	20	27	.........................................	.........................................	PUNCT
taxlaw-2837	20	28	137	137	NUM
taxlaw-2837	20	29	a.	a.	NOUN
taxlaw-2837	20	30	the	the	DET
taxlaw-2837	20	31	irs	irs	PROPN
taxlaw-2837	20	32	as	as	ADP
taxlaw-2837	20	33	substantive	substantive	ADJ
taxlaw-2837	20	34	rulemaker	rulemaker	NOUN
taxlaw-2837	20	35	under	under	ADP
taxlaw-2837	20	36	the	the	DET
taxlaw-2837	20	37	aca	aca	PROPN
taxlaw-2837	20	38	..........................................	..........................................	PUNCT
taxlaw-2837	20	39	137	137	NUM
taxlaw-2837	20	40	b.	b.	NOUN
taxlaw-2837	20	41	the	the	DET
taxlaw-2837	20	42	irs	irs	PROPN
taxlaw-2837	20	43	as	as	SCONJ
taxlaw-2837	20	44	aca	aca	PROPN
taxlaw-2837	20	45	enforcer	enforcer	NOUN
taxlaw-2837	20	46	.................................................................................	.................................................................................	PUNCT
taxlaw-2837	20	47	138	138	NUM
taxlaw-2837	20	48	c.	c.	NOUN
taxlaw-2837	20	49	could	could	AUX
taxlaw-2837	20	50	we	we	PRON
taxlaw-2837	20	51	lessen	lessen	VERB
taxlaw-2837	20	52	the	the	DET
taxlaw-2837	20	53	irs	irs	PROPN
taxlaw-2837	20	54	’s	’s	PART
taxlaw-2837	20	55	aca	aca	PROPN
taxlaw-2837	20	56	burden	burden	NOUN
taxlaw-2837	20	57	?	?	PUNCT
taxlaw-2837	21	1	.......................................................	.......................................................	PUNCT
taxlaw-2837	22	1	141	141	NUM
taxlaw-2837	22	2	vi	vi	NOUN
taxlaw-2837	22	3	.	.	PUNCT
taxlaw-2837	22	4	conclusion	conclusion	NOUN
taxlaw-2837	22	5	........................................................................................................	........................................................................................................	VERB
taxlaw-2837	23	1	142	142	NUM
taxlaw-2837	23	2	2016	2016	NUM
taxlaw-2837	23	3	]	]	PUNCT
taxlaw-2837	23	4	a	a	DET
taxlaw-2837	23	5	partial	partial	ADJ
taxlaw-2837	23	6	defense	defense	NOUN
taxlaw-2837	23	7	of	of	ADP
taxlaw-2837	23	8	the	the	DET
taxlaw-2837	23	9	irs	irs	PROPN
taxlaw-2837	23	10	as	as	ADP
taxlaw-2837	23	11	health	health	NOUN
taxlaw-2837	23	12	care	care	PROPN
taxlaw-2837	23	13	agency	agency	PROPN
taxlaw-2837	23	14	125	125	NUM
taxlaw-2837	23	15	i.	i.	NOUN
taxlaw-2837	23	16	introduction	introduction	NOUN
taxlaw-2837	23	17	there	there	PRON
taxlaw-2837	23	18	is	be	VERB
taxlaw-2837	23	19	no	no	DET
taxlaw-2837	23	20	doubt	doubt	NOUN
taxlaw-2837	23	21	that	that	SCONJ
taxlaw-2837	23	22	the	the	DET
taxlaw-2837	23	23	internal	internal	ADJ
taxlaw-2837	23	24	revenue	revenue	NOUN
taxlaw-2837	23	25	service	service	NOUN
taxlaw-2837	23	26	(	(	PUNCT
taxlaw-2837	23	27	“	"	PUNCT
taxlaw-2837	23	28	irs	irs	PROPN
taxlaw-2837	23	29	”	"	PUNCT
taxlaw-2837	23	30	)	)	PUNCT
taxlaw-2837	23	31	is	be	AUX
taxlaw-2837	23	32	overburdened	overburden	VERB
taxlaw-2837	23	33	and	and	CCONJ
taxlaw-2837	23	34	stretched	stretch	VERB
taxlaw-2837	23	35	thin	thin	ADV
taxlaw-2837	23	36	,	,	PUNCT
taxlaw-2837	23	37	failing	fail	VERB
taxlaw-2837	23	38	to	to	PART
taxlaw-2837	23	39	provide	provide	VERB
taxlaw-2837	23	40	even	even	ADV
taxlaw-2837	23	41	basic	basic	ADJ
taxlaw-2837	23	42	levels	level	NOUN
taxlaw-2837	23	43	of	of	ADP
taxlaw-2837	23	44	responsiveness	responsiveness	NOUN
taxlaw-2837	23	45	to	to	PART
taxlaw-2837	23	46	taxpayers.1	taxpayers.1	VERB
taxlaw-2837	23	47	yet	yet	ADV
taxlaw-2837	23	48	despite	despite	SCONJ
taxlaw-2837	23	49	a	a	DET
taxlaw-2837	23	50	low	low	ADJ
taxlaw-2837	23	51	level	level	NOUN
taxlaw-2837	23	52	of	of	ADP
taxlaw-2837	23	53	resources	resource	NOUN
taxlaw-2837	23	54	,	,	PUNCT
taxlaw-2837	23	55	congress	congress	PROPN
taxlaw-2837	23	56	continues	continue	VERB
taxlaw-2837	23	57	to	to	PART
taxlaw-2837	23	58	add	add	VERB
taxlaw-2837	23	59	to	to	ADP
taxlaw-2837	23	60	the	the	DET
taxlaw-2837	23	61	irs	irs	PROPN
taxlaw-2837	23	62	’s	’s	PART
taxlaw-2837	23	63	responsibilities	responsibility	NOUN
taxlaw-2837	23	64	in	in	ADP
taxlaw-2837	23	65	areas	area	NOUN
taxlaw-2837	23	66	that	that	PRON
taxlaw-2837	23	67	appear	appear	VERB
taxlaw-2837	23	68	far	far	ADV
taxlaw-2837	23	69	removed	remove	VERB
taxlaw-2837	23	70	from	from	ADP
taxlaw-2837	23	71	the	the	DET
taxlaw-2837	23	72	agency	agency	NOUN
taxlaw-2837	23	73	’s	’s	PART
taxlaw-2837	23	74	core	core	NOUN
taxlaw-2837	23	75	revenue	revenue	NOUN
taxlaw-2837	23	76	raising	raise	VERB
taxlaw-2837	23	77	mission	mission	NOUN
taxlaw-2837	23	78	.	.	PUNCT
taxlaw-2837	24	1	a	a	DET
taxlaw-2837	24	2	prominent	prominent	ADJ
taxlaw-2837	24	3	example	example	NOUN
taxlaw-2837	24	4	of	of	ADP
taxlaw-2837	24	5	this	this	PRON
taxlaw-2837	24	6	is	be	AUX
taxlaw-2837	24	7	the	the	DET
taxlaw-2837	24	8	deep	deep	ADJ
taxlaw-2837	24	9	involvement	involvement	NOUN
taxlaw-2837	24	10	of	of	ADP
taxlaw-2837	24	11	the	the	DET
taxlaw-2837	24	12	irs	irs	PROPN
taxlaw-2837	24	13	in	in	ADP
taxlaw-2837	24	14	implementing	implement	VERB
taxlaw-2837	24	15	the	the	DET
taxlaw-2837	24	16	affordable	affordable	ADJ
taxlaw-2837	24	17	care	care	NOUN
taxlaw-2837	24	18	act	act	NOUN
taxlaw-2837	24	19	(	(	PUNCT
taxlaw-2837	24	20	“	"	PUNCT
taxlaw-2837	24	21	aca	aca	PROPN
taxlaw-2837	24	22	”	"	PUNCT
taxlaw-2837	24	23	)	)	PUNCT
taxlaw-2837	24	24	.	.	PUNCT
taxlaw-2837	25	1	while	while	SCONJ
taxlaw-2837	25	2	the	the	DET
taxlaw-2837	25	3	irs	irs	PROPN
taxlaw-2837	25	4	’s	’s	PART
taxlaw-2837	25	5	involvement	involvement	NOUN
taxlaw-2837	25	6	in	in	ADP
taxlaw-2837	25	7	aca	aca	PROPN
taxlaw-2837	25	8	implementation	implementation	NOUN
taxlaw-2837	25	9	and	and	CCONJ
taxlaw-2837	25	10	administration	administration	NOUN
taxlaw-2837	25	11	has	have	AUX
taxlaw-2837	25	12	drawn	draw	VERB
taxlaw-2837	25	13	attention	attention	NOUN
taxlaw-2837	25	14	to	to	ADP
taxlaw-2837	25	15	the	the	DET
taxlaw-2837	25	16	fact	fact	NOUN
taxlaw-2837	25	17	that	that	SCONJ
taxlaw-2837	25	18	the	the	DET
taxlaw-2837	25	19	irs	irs	PROPN
taxlaw-2837	25	20	is	be	AUX
taxlaw-2837	25	21	one	one	NUM
taxlaw-2837	25	22	of	of	ADP
taxlaw-2837	25	23	the	the	DET
taxlaw-2837	25	24	primary	primary	ADJ
taxlaw-2837	25	25	regulators	regulator	NOUN
taxlaw-2837	25	26	of	of	ADP
taxlaw-2837	25	27	employerprovided	employerprovide	VERB
taxlaw-2837	25	28	health	health	NOUN
taxlaw-2837	25	29	care	care	NOUN
taxlaw-2837	25	30	,	,	PUNCT
taxlaw-2837	25	31	this	this	DET
taxlaw-2837	25	32	involvement	involvement	NOUN
taxlaw-2837	25	33	is	be	AUX
taxlaw-2837	25	34	nothing	nothing	PRON
taxlaw-2837	25	35	new	new	ADJ
taxlaw-2837	25	36	.	.	PUNCT
taxlaw-2837	26	1	it	it	PRON
taxlaw-2837	26	2	was	be	AUX
taxlaw-2837	26	3	,	,	PUNCT
taxlaw-2837	26	4	after	after	ADV
taxlaw-2837	26	5	all	all	ADV
taxlaw-2837	26	6	,	,	PUNCT
taxlaw-2837	26	7	favorable	favorable	ADJ
taxlaw-2837	26	8	tax	tax	NOUN
taxlaw-2837	26	9	treatment	treatment	NOUN
taxlaw-2837	26	10	of	of	ADP
taxlaw-2837	26	11	employer	employer	NOUN
taxlaw-2837	26	12	-	-	PUNCT
taxlaw-2837	26	13	provided	provide	VERB
taxlaw-2837	26	14	health	health	NOUN
taxlaw-2837	26	15	care	care	NOUN
taxlaw-2837	26	16	that	that	PRON
taxlaw-2837	26	17	led	lead	VERB
taxlaw-2837	26	18	to	to	ADP
taxlaw-2837	26	19	the	the	DET
taxlaw-2837	26	20	employer	employer	NOUN
taxlaw-2837	26	21	-	-	PUNCT
taxlaw-2837	26	22	centric	centric	ADJ
taxlaw-2837	26	23	system	system	NOUN
taxlaw-2837	26	24	we	we	PRON
taxlaw-2837	26	25	have	have	VERB
taxlaw-2837	26	26	today	today	NOUN
taxlaw-2837	26	27	.	.	PUNCT
taxlaw-2837	27	1	the	the	DET
taxlaw-2837	27	2	aca	aca	PROPN
taxlaw-2837	27	3	,	,	PUNCT
taxlaw-2837	27	4	however	however	ADV
taxlaw-2837	27	5	,	,	PUNCT
taxlaw-2837	27	6	greatly	greatly	ADV
taxlaw-2837	27	7	expands	expand	VERB
taxlaw-2837	27	8	the	the	DET
taxlaw-2837	27	9	administrative	administrative	ADJ
taxlaw-2837	27	10	burden	burden	NOUN
taxlaw-2837	27	11	on	on	ADP
taxlaw-2837	27	12	the	the	DET
taxlaw-2837	27	13	irs	irs	PROPN
taxlaw-2837	27	14	in	in	ADP
taxlaw-2837	27	15	this	this	DET
taxlaw-2837	27	16	realm	realm	NOUN
taxlaw-2837	27	17	,	,	PUNCT
taxlaw-2837	27	18	to	to	ADP
taxlaw-2837	27	19	the	the	DET
taxlaw-2837	27	20	extent	extent	NOUN
taxlaw-2837	27	21	that	that	PRON
taxlaw-2837	27	22	professor	professor	PROPN
taxlaw-2837	27	23	hickman	hickman	PROPN
taxlaw-2837	27	24	in	in	ADP
taxlaw-2837	27	25	this	this	DET
taxlaw-2837	27	26	issue	issue	NOUN
taxlaw-2837	27	27	questions	question	NOUN
taxlaw-2837	27	28	whether	whether	SCONJ
taxlaw-2837	27	29	health	health	NOUN
taxlaw-2837	27	30	care	care	NOUN
taxlaw-2837	27	31	regulation	regulation	NOUN
taxlaw-2837	27	32	is	be	AUX
taxlaw-2837	27	33	something	something	PRON
taxlaw-2837	27	34	in	in	ADP
taxlaw-2837	27	35	which	which	PRON
taxlaw-2837	27	36	the	the	DET
taxlaw-2837	27	37	irs	irs	PROPN
taxlaw-2837	27	38	should	should	AUX
taxlaw-2837	27	39	have	have	VERB
taxlaw-2837	27	40	any	any	DET
taxlaw-2837	27	41	role	role	NOUN
taxlaw-2837	27	42	.	.	PUNCT
taxlaw-2837	28	1	nina	nina	PROPN
taxlaw-2837	28	2	olson	olson	PROPN
taxlaw-2837	28	3	,	,	PUNCT
taxlaw-2837	28	4	the	the	DET
taxlaw-2837	28	5	national	national	ADJ
taxlaw-2837	28	6	taxpayer	taxpayer	PROPN
taxlaw-2837	28	7	advocate	advocate	NOUN
taxlaw-2837	28	8	,	,	PUNCT
taxlaw-2837	28	9	labeled	label	VERB
taxlaw-2837	28	10	aca	aca	PROPN
taxlaw-2837	28	11	administration	administration	PROPN
taxlaw-2837	28	12	one	one	NUM
taxlaw-2837	28	13	of	of	ADP
taxlaw-2837	28	14	the	the	DET
taxlaw-2837	28	15	“	"	PUNCT
taxlaw-2837	28	16	most	most	ADV
taxlaw-2837	28	17	serious	serious	ADJ
taxlaw-2837	28	18	problems	problem	NOUN
taxlaw-2837	28	19	encountered	encounter	VERB
taxlaw-2837	28	20	by	by	ADP
taxlaw-2837	28	21	taxpayers	taxpayer	NOUN
taxlaw-2837	28	22	”	"	PUNCT
taxlaw-2837	28	23	in	in	ADP
taxlaw-2837	28	24	2014.2	2014.2	NUM
taxlaw-2837	28	25	even	even	ADV
taxlaw-2837	28	26	the	the	DET
taxlaw-2837	28	27	chief	chief	ADJ
taxlaw-2837	28	28	justice	justice	NOUN
taxlaw-2837	28	29	appears	appear	VERB
taxlaw-2837	28	30	skeptical	skeptical	ADJ
taxlaw-2837	28	31	of	of	ADP
taxlaw-2837	28	32	the	the	DET
taxlaw-2837	28	33	role	role	NOUN
taxlaw-2837	28	34	of	of	ADP
taxlaw-2837	28	35	the	the	DET
taxlaw-2837	28	36	irs	irs	PROPN
taxlaw-2837	28	37	in	in	ADP
taxlaw-2837	28	38	aca	aca	PROPN
taxlaw-2837	28	39	administration	administration	PROPN
taxlaw-2837	28	40	,	,	PUNCT
taxlaw-2837	28	41	stating	state	VERB
taxlaw-2837	28	42	in	in	ADP
taxlaw-2837	28	43	king	king	NOUN
taxlaw-2837	28	44	v.	v.	ADP
taxlaw-2837	28	45	burwell	burwell	PROPN
taxlaw-2837	28	46	that	that	SCONJ
taxlaw-2837	28	47	the	the	DET
taxlaw-2837	28	48	irs	irs	PROPN
taxlaw-2837	28	49	“	"	PUNCT
taxlaw-2837	28	50	has	have	VERB
taxlaw-2837	28	51	no	no	DET
taxlaw-2837	28	52	expertise	expertise	NOUN
taxlaw-2837	28	53	in	in	ADP
taxlaw-2837	28	54	crafting	craft	VERB
taxlaw-2837	28	55	health	health	NOUN
taxlaw-2837	28	56	insurance	insurance	NOUN
taxlaw-2837	28	57	policy	policy	NOUN
taxlaw-2837	28	58	.	.	PUNCT
taxlaw-2837	28	59	”3	”3	PUNCT
taxlaw-2837	29	1	this	this	DET
taxlaw-2837	29	2	article	article	NOUN
taxlaw-2837	29	3	wades	wade	VERB
taxlaw-2837	29	4	into	into	ADP
taxlaw-2837	29	5	the	the	DET
taxlaw-2837	29	6	debate	debate	NOUN
taxlaw-2837	29	7	concerning	concern	VERB
taxlaw-2837	29	8	the	the	DET
taxlaw-2837	29	9	proper	proper	ADJ
taxlaw-2837	29	10	scope	scope	NOUN
taxlaw-2837	29	11	of	of	ADP
taxlaw-2837	29	12	irs	irs	PROPN
taxlaw-2837	29	13	administration	administration	NOUN
taxlaw-2837	29	14	in	in	ADP
taxlaw-2837	29	15	a	a	DET
taxlaw-2837	29	16	time	time	NOUN
taxlaw-2837	29	17	of	of	ADP
taxlaw-2837	29	18	restricted	restricted	ADJ
taxlaw-2837	29	19	resources	resource	NOUN
taxlaw-2837	29	20	and	and	CCONJ
taxlaw-2837	29	21	deep	deep	ADJ
taxlaw-2837	29	22	unpopularity	unpopularity	NOUN
taxlaw-2837	29	23	for	for	ADP
taxlaw-2837	29	24	the	the	DET
taxlaw-2837	29	25	irs	irs	PROPN
taxlaw-2837	29	26	.	.	PUNCT
taxlaw-2837	30	1	the	the	DET
taxlaw-2837	30	2	article	article	NOUN
taxlaw-2837	30	3	begins	begin	VERB
taxlaw-2837	30	4	in	in	ADP
taxlaw-2837	30	5	part	part	NOUN
taxlaw-2837	30	6	ii	ii	NOUN
taxlaw-2837	30	7	with	with	ADP
taxlaw-2837	30	8	a	a	DET
taxlaw-2837	30	9	historical	historical	ADJ
taxlaw-2837	30	10	overview	overview	NOUN
taxlaw-2837	30	11	of	of	ADP
taxlaw-2837	30	12	how	how	SCONJ
taxlaw-2837	30	13	the	the	DET
taxlaw-2837	30	14	irs	irs	PROPN
taxlaw-2837	30	15	became	become	VERB
taxlaw-2837	30	16	a	a	DET
taxlaw-2837	30	17	chief	chief	ADJ
taxlaw-2837	30	18	regulator	regulator	NOUN
taxlaw-2837	30	19	of	of	ADP
taxlaw-2837	30	20	employer	employer	NOUN
taxlaw-2837	30	21	-	-	PUNCT
taxlaw-2837	30	22	provided	provide	VERB
taxlaw-2837	30	23	benefits	benefit	NOUN
taxlaw-2837	30	24	.	.	PUNCT
taxlaw-2837	31	1	part	part	NOUN
taxlaw-2837	31	2	iii	iii	NUM
taxlaw-2837	31	3	examines	examine	VERB
taxlaw-2837	31	4	how	how	SCONJ
taxlaw-2837	31	5	the	the	DET
taxlaw-2837	31	6	passage	passage	NOUN
taxlaw-2837	31	7	of	of	ADP
taxlaw-2837	31	8	the	the	DET
taxlaw-2837	31	9	employee	employee	NOUN
taxlaw-2837	31	10	retirement	retirement	PROPN
taxlaw-2837	31	11	income	income	PROPN
taxlaw-2837	31	12	security	security	PROPN
taxlaw-2837	31	13	act	act	NOUN
taxlaw-2837	31	14	of	of	ADP
taxlaw-2837	31	15	1974	1974	NUM
taxlaw-2837	31	16	(	(	PUNCT
taxlaw-2837	31	17	“	"	PUNCT
taxlaw-2837	31	18	erisa	erisa	NOUN
taxlaw-2837	31	19	”	"	PUNCT
taxlaw-2837	31	20	)	)	PUNCT
taxlaw-2837	31	21	created	create	VERB
taxlaw-2837	31	22	a	a	DET
taxlaw-2837	31	23	joint	joint	ADJ
taxlaw-2837	31	24	authority	authority	NOUN
taxlaw-2837	31	25	model	model	NOUN
taxlaw-2837	31	26	for	for	ADP
taxlaw-2837	31	27	federal	federal	ADJ
taxlaw-2837	31	28	regulation	regulation	NOUN
taxlaw-2837	31	29	of	of	ADP
taxlaw-2837	31	30	employee	employee	NOUN
taxlaw-2837	31	31	benefits	benefit	NOUN
taxlaw-2837	31	32	,	,	PUNCT
taxlaw-2837	31	33	with	with	ADP
taxlaw-2837	31	34	the	the	DET
taxlaw-2837	31	35	irs	irs	PROPN
taxlaw-2837	31	36	and	and	CCONJ
taxlaw-2837	31	37	the	the	DET
taxlaw-2837	31	38	department	department	NOUN
taxlaw-2837	31	39	of	of	ADP
taxlaw-2837	31	40	labor	labor	NOUN
taxlaw-2837	31	41	sharing	sharing	NOUN
taxlaw-2837	31	42	jurisdiction	jurisdiction	NOUN
taxlaw-2837	31	43	.	.	PUNCT
taxlaw-2837	32	1	the	the	DET
taxlaw-2837	32	2	development	development	NOUN
taxlaw-2837	32	3	of	of	ADP
taxlaw-2837	32	4	the	the	DET
taxlaw-2837	32	5	irs	irs	PROPN
taxlaw-2837	32	6	as	as	ADP
taxlaw-2837	32	7	a	a	DET
taxlaw-2837	32	8	substantive	substantive	ADJ
taxlaw-2837	32	9	regulator	regulator	NOUN
taxlaw-2837	32	10	of	of	ADP
taxlaw-2837	32	11	employer	employer	NOUN
taxlaw-2837	32	12	-	-	PUNCT
taxlaw-2837	32	13	provided	provide	VERB
taxlaw-2837	32	14	health	health	NOUN
taxlaw-2837	32	15	plans	plan	NOUN
taxlaw-2837	32	16	is	be	AUX
taxlaw-2837	32	17	explored	explore	VERB
taxlaw-2837	32	18	in	in	ADP
taxlaw-2837	32	19	part	part	NOUN
taxlaw-2837	32	20	iv	iv	NUM
taxlaw-2837	32	21	,	,	PUNCT
taxlaw-2837	32	22	noting	note	VERB
taxlaw-2837	32	23	the	the	DET
taxlaw-2837	32	24	distinction	distinction	NOUN
taxlaw-2837	32	25	between	between	ADP
taxlaw-2837	32	26	the	the	DET
taxlaw-2837	32	27	irs	irs	PROPN
taxlaw-2837	32	28	as	as	ADP
taxlaw-2837	32	29	a	a	DET
taxlaw-2837	32	30	rulemaker	rulemaker	NOUN
taxlaw-2837	32	31	versus	versus	ADP
taxlaw-2837	32	32	the	the	DET
taxlaw-2837	32	33	irs	irs	PROPN
taxlaw-2837	32	34	as	as	ADP
taxlaw-2837	32	35	an	an	DET
taxlaw-2837	32	36	enforcer	enforcer	NOUN
taxlaw-2837	32	37	of	of	ADP
taxlaw-2837	32	38	those	those	DET
taxlaw-2837	32	39	substantive	substantive	ADJ
taxlaw-2837	32	40	rules	rule	NOUN
taxlaw-2837	32	41	.	.	PUNCT
taxlaw-2837	33	1	the	the	DET
taxlaw-2837	33	2	article	article	NOUN
taxlaw-2837	33	3	concludes	conclude	VERB
taxlaw-2837	33	4	in	in	ADP
taxlaw-2837	33	5	part	part	NOUN
taxlaw-2837	33	6	v	v	NOUN
taxlaw-2837	33	7	by	by	ADP
taxlaw-2837	33	8	detailing	detail	VERB
taxlaw-2837	33	9	how	how	SCONJ
taxlaw-2837	33	10	the	the	DET
taxlaw-2837	33	11	aca	aca	NOUN
taxlaw-2837	33	12	expands	expand	VERB
taxlaw-2837	33	13	the	the	DET
taxlaw-2837	33	14	irs	irs	PROPN
taxlaw-2837	33	15	’s	’s	PART
taxlaw-2837	33	16	authority	authority	NOUN
taxlaw-2837	33	17	and	and	CCONJ
taxlaw-2837	33	18	administrative	administrative	ADJ
taxlaw-2837	33	19	burden	burden	NOUN
taxlaw-2837	33	20	in	in	ADP
taxlaw-2837	33	21	health	health	NOUN
taxlaw-2837	33	22	plan	plan	NOUN
taxlaw-2837	33	23	regulation	regulation	NOUN
taxlaw-2837	33	24	,	,	PUNCT
taxlaw-2837	33	25	concluding	conclude	VERB
taxlaw-2837	33	26	that	that	SCONJ
taxlaw-2837	33	27	,	,	PUNCT
taxlaw-2837	33	28	while	while	SCONJ
taxlaw-2837	33	29	there	there	PRON
taxlaw-2837	33	30	are	be	VERB
taxlaw-2837	33	31	sound	sound	ADJ
taxlaw-2837	33	32	reasons	reason	NOUN
taxlaw-2837	33	33	to	to	PART
taxlaw-2837	33	34	continue	continue	VERB
taxlaw-2837	33	35	to	to	PART
taxlaw-2837	33	36	use	use	VERB
taxlaw-2837	33	37	the	the	DET
taxlaw-2837	33	38	tax	tax	NOUN
taxlaw-2837	33	39	code	code	NOUN
taxlaw-2837	33	40	to	to	PART
taxlaw-2837	33	41	achieve	achieve	VERB
taxlaw-2837	33	42	health	health	NOUN
taxlaw-2837	33	43	policy	policy	NOUN
taxlaw-2837	33	44	goals	goal	NOUN
taxlaw-2837	33	45	,	,	PUNCT
taxlaw-2837	33	46	there	there	PRON
taxlaw-2837	33	47	are	be	VERB
taxlaw-2837	33	48	also	also	ADV
taxlaw-2837	33	49	steps	step	NOUN
taxlaw-2837	33	50	that	that	PRON
taxlaw-2837	33	51	can	can	AUX
taxlaw-2837	33	52	be	be	AUX
taxlaw-2837	33	53	taken	take	VERB
taxlaw-2837	33	54	to	to	PART
taxlaw-2837	33	55	reduce	reduce	VERB
taxlaw-2837	33	56	the	the	DET
taxlaw-2837	33	57	associated	associated	ADJ
taxlaw-2837	33	58	administrative	administrative	ADJ
taxlaw-2837	33	59	burdens	burden	NOUN
taxlaw-2837	33	60	.	.	PUNCT
taxlaw-2837	34	1	ii	ii	X
taxlaw-2837	34	2	.	.	PUNCT
taxlaw-2837	35	1	how	how	SCONJ
taxlaw-2837	35	2	treasury	treasury	PROPN
taxlaw-2837	35	3	initially	initially	ADV
taxlaw-2837	35	4	got	get	VERB
taxlaw-2837	35	5	into	into	ADP
taxlaw-2837	35	6	the	the	DET
taxlaw-2837	35	7	employee	employee	NOUN
taxlaw-2837	35	8	benefits	benefit	VERB
taxlaw-2837	35	9	business	business	NOUN
taxlaw-2837	35	10	for	for	ADP
taxlaw-2837	35	11	as	as	ADV
taxlaw-2837	35	12	long	long	ADV
taxlaw-2837	35	13	as	as	SCONJ
taxlaw-2837	35	14	there	there	PRON
taxlaw-2837	35	15	has	have	AUX
taxlaw-2837	35	16	been	be	AUX
taxlaw-2837	35	17	an	an	DET
taxlaw-2837	35	18	internal	internal	ADJ
taxlaw-2837	35	19	revenue	revenue	NOUN
taxlaw-2837	35	20	code	code	NOUN
taxlaw-2837	35	21	,	,	PUNCT
taxlaw-2837	35	22	there	there	PRON
taxlaw-2837	35	23	have	have	AUX
taxlaw-2837	35	24	been	be	AUX
taxlaw-2837	35	25	tax	tax	NOUN
taxlaw-2837	35	26	provisions	provision	NOUN
taxlaw-2837	35	27	addressing	address	VERB
taxlaw-2837	35	28	the	the	DET
taxlaw-2837	35	29	taxation	taxation	NOUN
taxlaw-2837	35	30	of	of	ADP
taxlaw-2837	35	31	employer	employer	NOUN
taxlaw-2837	35	32	-	-	PUNCT
taxlaw-2837	35	33	provided	provide	VERB
taxlaw-2837	35	34	benefits.4	benefits.4	PROPN
taxlaw-2837	35	35	initially	initially	ADV
taxlaw-2837	35	36	,	,	PUNCT
taxlaw-2837	35	37	however	however	ADV
taxlaw-2837	35	38	,	,	PUNCT
taxlaw-2837	35	39	these	these	DET
taxlaw-2837	35	40	provisions	provision	NOUN
taxlaw-2837	35	41	were	be	AUX
taxlaw-2837	35	42	limited	limit	VERB
taxlaw-2837	35	43	to	to	ADP
taxlaw-2837	35	44	the	the	DET
taxlaw-2837	35	45	taxability	taxability	NOUN
taxlaw-2837	35	46	of	of	ADP
taxlaw-2837	35	47	pension	pension	NOUN
taxlaw-2837	35	48	trusts	trust	NOUN
taxlaw-2837	35	49	,	,	PUNCT
taxlaw-2837	35	50	and	and	CCONJ
taxlaw-2837	35	51	simply	simply	ADV
taxlaw-2837	35	52	provided	provide	VERB
taxlaw-2837	35	53	that	that	SCONJ
taxlaw-2837	35	54	amounts	amount	NOUN
taxlaw-2837	35	55	set	set	VERB
taxlaw-2837	35	56	aside	aside	ADV
taxlaw-2837	35	57	in	in	ADP
taxlaw-2837	35	58	pension	pension	NOUN
taxlaw-2837	35	59	,	,	PUNCT
taxlaw-2837	35	60	profit	profit	NOUN
taxlaw-2837	35	61	sharing	sharing	NOUN
taxlaw-2837	35	62	,	,	PUNCT
taxlaw-2837	35	63	or	or	CCONJ
taxlaw-2837	35	64	stock	stock	NOUN
taxlaw-2837	35	65	bonus	bonus	NOUN
taxlaw-2837	35	66	plans	plan	NOUN
taxlaw-2837	35	67	would	would	AUX
taxlaw-2837	35	68	not	not	PART
taxlaw-2837	35	69	be	be	AUX
taxlaw-2837	35	70	taxed	tax	VERB
taxlaw-2837	35	71	until	until	ADP
taxlaw-2837	35	72	distribution	distribution	NOUN
taxlaw-2837	35	73	,	,	PUNCT
taxlaw-2837	35	74	provided	provide	VERB
taxlaw-2837	35	75	such	such	ADJ
taxlaw-2837	35	76	plans	plan	NOUN
taxlaw-2837	35	77	were	be	AUX
taxlaw-2837	35	78	for	for	ADP
taxlaw-2837	35	79	the	the	DET
taxlaw-2837	35	80	exclusive	exclusive	ADJ
taxlaw-2837	35	81	purpose	purpose	NOUN
taxlaw-2837	35	82	of	of	ADP
taxlaw-2837	35	83	providing	provide	VERB
taxlaw-2837	35	84	benefits	benefit	NOUN
taxlaw-2837	35	85	to	to	PART
taxlaw-2837	35	86	plan	plan	VERB
taxlaw-2837	35	87	participants	participant	NOUN
taxlaw-2837	35	88	,	,	PUNCT
taxlaw-2837	35	89	and	and	CCONJ
taxlaw-2837	35	90	benefits	benefit	NOUN
taxlaw-2837	35	91	could	could	AUX
taxlaw-2837	35	92	only	only	ADV
taxlaw-2837	35	93	be	be	AUX
taxlaw-2837	35	94	distributed	distribute	VERB
taxlaw-2837	35	95	in	in	ADP
taxlaw-2837	35	96	accordance	accordance	NOUN
taxlaw-2837	35	97	with	with	ADP
taxlaw-2837	35	98	the	the	DET
taxlaw-2837	35	99	terms	term	NOUN
taxlaw-2837	35	100	of	of	ADP
taxlaw-2837	35	101	1	1	NUM
taxlaw-2837	35	102	see	see	VERB
taxlaw-2837	35	103	national	national	ADJ
taxlaw-2837	35	104	taxpayer	taxpayer	NOUN
taxlaw-2837	35	105	advocate	advocate	NOUN
taxlaw-2837	35	106	,	,	PUNCT
taxlaw-2837	35	107	2014	2014	NUM
taxlaw-2837	35	108	annual	annual	ADJ
taxlaw-2837	35	109	report	report	NOUN
taxlaw-2837	35	110	to	to	ADP
taxlaw-2837	35	111	congress	congress	PROPN
taxlaw-2837	35	112	vii	vii	PROPN
taxlaw-2837	35	113	(	(	PUNCT
taxlaw-2837	35	114	2014	2014	NUM
taxlaw-2837	35	115	)	)	PUNCT
taxlaw-2837	35	116	(	(	PUNCT
taxlaw-2837	35	117	noting	note	VERB
taxlaw-2837	35	118	,	,	PUNCT
taxlaw-2837	35	119	among	among	ADP
taxlaw-2837	35	120	other	other	ADJ
taxlaw-2837	35	121	things	thing	NOUN
taxlaw-2837	35	122	,	,	PUNCT
taxlaw-2837	35	123	“	"	PUNCT
taxlaw-2837	35	124	a	a	DET
taxlaw-2837	35	125	devastating	devastating	ADJ
taxlaw-2837	35	126	erosion	erosion	NOUN
taxlaw-2837	35	127	of	of	ADP
taxlaw-2837	35	128	taxpayer	taxpayer	NOUN
taxlaw-2837	35	129	service	service	NOUN
taxlaw-2837	35	130	”	"	PUNCT
taxlaw-2837	35	131	)	)	PUNCT
taxlaw-2837	35	132	.	.	PUNCT
taxlaw-2837	36	1	2	2	NUM
taxlaw-2837	36	2	i	i	PRON
taxlaw-2837	36	3	d.	d.	NOUN
taxlaw-2837	36	4	at	at	ADP
taxlaw-2837	36	5	67	67	NUM
taxlaw-2837	36	6	.	.	SYM
taxlaw-2837	36	7	3	3	NUM
taxlaw-2837	36	8	king	king	NOUN
taxlaw-2837	36	9	v.	v.	PROPN
taxlaw-2837	36	10	burwell	burwell	PROPN
taxlaw-2837	36	11	,	,	PUNCT
taxlaw-2837	36	12	135	135	NUM
taxlaw-2837	36	13	s.	s.	PROPN
taxlaw-2837	36	14	ct	ct	PROPN
taxlaw-2837	36	15	.	.	PROPN
taxlaw-2837	36	16	2480	2480	NUM
taxlaw-2837	36	17	,	,	PUNCT
taxlaw-2837	36	18	2489	2489	NUM
taxlaw-2837	36	19	(	(	PUNCT
taxlaw-2837	36	20	2015	2015	NUM
taxlaw-2837	36	21	)	)	PUNCT
taxlaw-2837	36	22	.	.	PUNCT
taxlaw-2837	37	1	4	4	NUM
taxlaw-2837	37	2	see	see	VERB
taxlaw-2837	37	3	i.r.c	i.r.c	NOUN
taxlaw-2837	37	4	.	.	PUNCT
taxlaw-2837	38	1	of	of	ADP
taxlaw-2837	38	2	1939	1939	NUM
taxlaw-2837	38	3	§	§	PROPN
taxlaw-2837	38	4	165	165	NUM
taxlaw-2837	38	5	(	(	PUNCT
taxlaw-2837	38	6	providing	provide	VERB
taxlaw-2837	38	7	tax	tax	NOUN
taxlaw-2837	38	8	benefits	benefit	NOUN
taxlaw-2837	38	9	to	to	ADP
taxlaw-2837	38	10	employer	employer	NOUN
taxlaw-2837	38	11	-	-	PUNCT
taxlaw-2837	38	12	sponsored	sponsor	VERB
taxlaw-2837	38	13	retirement	retirement	NOUN
taxlaw-2837	38	14	plans	plan	NOUN
taxlaw-2837	38	15	)	)	PUNCT
taxlaw-2837	38	16	.	.	PUNCT
taxlaw-2837	39	1	section	section	NOUN
taxlaw-2837	39	2	165	165	NUM
taxlaw-2837	39	3	in	in	ADP
taxlaw-2837	39	4	the	the	DET
taxlaw-2837	39	5	1939	1939	NUM
taxlaw-2837	39	6	code	code	NOUN
taxlaw-2837	39	7	was	be	AUX
taxlaw-2837	39	8	the	the	DET
taxlaw-2837	39	9	predecessor	predecessor	NOUN
taxlaw-2837	39	10	to	to	ADP
taxlaw-2837	39	11	§	§	PROPN
taxlaw-2837	39	12	401(a	401(a	PROPN
taxlaw-2837	39	13	)	)	PUNCT
taxlaw-2837	39	14	in	in	ADP
taxlaw-2837	39	15	the	the	DET
taxlaw-2837	39	16	current	current	ADJ
taxlaw-2837	39	17	code	code	NOUN
taxlaw-2837	39	18	.	.	PUNCT
taxlaw-2837	40	1	126	126	NUM
taxlaw-2837	40	2	columbia	columbia	PROPN
taxlaw-2837	40	3	journal	journal	PROPN
taxlaw-2837	40	4	of	of	ADP
taxlaw-2837	40	5	tax	tax	NOUN
taxlaw-2837	40	6	law	law	NOUN
taxlaw-2837	40	7	[	[	X
taxlaw-2837	40	8	vol.7:123	vol.7:123	PROPN
taxlaw-2837	40	9	the	the	DET
taxlaw-2837	40	10	plan	plan	NOUN
taxlaw-2837	40	11	.	.	PUNCT
taxlaw-2837	41	1	there	there	PRON
taxlaw-2837	41	2	were	be	VERB
taxlaw-2837	41	3	broadly	broadly	ADV
taxlaw-2837	41	4	stated	state	VERB
taxlaw-2837	41	5	nondiscrimination	nondiscrimination	NOUN
taxlaw-2837	41	6	requirements,5	requirements,5	NOUN
taxlaw-2837	41	7	but	but	CCONJ
taxlaw-2837	41	8	nothing	nothing	PRON
taxlaw-2837	41	9	like	like	ADP
taxlaw-2837	41	10	the	the	DET
taxlaw-2837	41	11	complex	complex	ADJ
taxlaw-2837	41	12	mathematical	mathematical	ADJ
taxlaw-2837	41	13	requirements	requirement	NOUN
taxlaw-2837	41	14	that	that	PRON
taxlaw-2837	41	15	apply	apply	VERB
taxlaw-2837	41	16	today	today	NOUN
taxlaw-2837	41	17	.	.	PUNCT
taxlaw-2837	42	1	in	in	ADP
taxlaw-2837	42	2	addition	addition	NOUN
taxlaw-2837	42	3	,	,	PUNCT
taxlaw-2837	42	4	the	the	DET
taxlaw-2837	42	5	code	code	NOUN
taxlaw-2837	42	6	provided	provide	VERB
taxlaw-2837	42	7	that	that	SCONJ
taxlaw-2837	42	8	employers	employer	NOUN
taxlaw-2837	42	9	could	could	AUX
taxlaw-2837	42	10	deduct	deduct	VERB
taxlaw-2837	42	11	contributions	contribution	NOUN
taxlaw-2837	42	12	made	make	VERB
taxlaw-2837	42	13	to	to	ADP
taxlaw-2837	42	14	such	such	ADJ
taxlaw-2837	42	15	trusts.6	trusts.6	NOUN
taxlaw-2837	42	16	the	the	DET
taxlaw-2837	42	17	code	code	NOUN
taxlaw-2837	42	18	was	be	AUX
taxlaw-2837	42	19	originally	originally	ADV
taxlaw-2837	42	20	silent	silent	ADJ
taxlaw-2837	42	21	regarding	regard	VERB
taxlaw-2837	42	22	any	any	DET
taxlaw-2837	42	23	health	health	NOUN
taxlaw-2837	42	24	or	or	CCONJ
taxlaw-2837	42	25	welfare	welfare	NOUN
taxlaw-2837	42	26	benefits	benefit	NOUN
taxlaw-2837	42	27	offered	offer	VERB
taxlaw-2837	42	28	by	by	ADP
taxlaw-2837	42	29	employers	employer	NOUN
taxlaw-2837	42	30	.	.	PUNCT
taxlaw-2837	43	1	as	as	ADP
taxlaw-2837	43	2	of	of	ADP
taxlaw-2837	43	3	the	the	DET
taxlaw-2837	43	4	1939	1939	NUM
taxlaw-2837	43	5	code	code	NOUN
taxlaw-2837	43	6	,	,	PUNCT
taxlaw-2837	43	7	then	then	ADV
taxlaw-2837	43	8	,	,	PUNCT
taxlaw-2837	43	9	the	the	DET
taxlaw-2837	43	10	employee	employee	NOUN
taxlaw-2837	43	11	benefits	benefit	VERB
taxlaw-2837	43	12	provisions	provision	NOUN
taxlaw-2837	43	13	could	could	AUX
taxlaw-2837	43	14	be	be	AUX
taxlaw-2837	43	15	characterized	characterize	VERB
taxlaw-2837	43	16	as	as	ADP
taxlaw-2837	43	17	“	"	PUNCT
taxlaw-2837	43	18	pure	pure	ADJ
taxlaw-2837	43	19	tax	tax	NOUN
taxlaw-2837	43	20	”	"	PUNCT
taxlaw-2837	43	21	provisions	provision	NOUN
taxlaw-2837	43	22	.	.	PUNCT
taxlaw-2837	44	1	the	the	DET
taxlaw-2837	44	2	code	code	NOUN
taxlaw-2837	44	3	was	be	AUX
taxlaw-2837	44	4	simply	simply	ADV
taxlaw-2837	44	5	codifying	codify	VERB
taxlaw-2837	44	6	deferred	deferred	ADJ
taxlaw-2837	44	7	compensation	compensation	NOUN
taxlaw-2837	44	8	theory	theory	NOUN
taxlaw-2837	44	9	in	in	ADP
taxlaw-2837	44	10	delaying	delay	VERB
taxlaw-2837	44	11	taxation	taxation	NOUN
taxlaw-2837	44	12	until	until	ADP
taxlaw-2837	44	13	payment	payment	NOUN
taxlaw-2837	44	14	of	of	ADP
taxlaw-2837	44	15	benefits	benefit	NOUN
taxlaw-2837	44	16	,	,	PUNCT
taxlaw-2837	44	17	while	while	SCONJ
taxlaw-2837	44	18	maintaining	maintain	VERB
taxlaw-2837	44	19	the	the	DET
taxlaw-2837	44	20	employer	employer	NOUN
taxlaw-2837	44	21	’s	’s	PART
taxlaw-2837	44	22	compensation	compensation	NOUN
taxlaw-2837	44	23	deduction	deduction	NOUN
taxlaw-2837	44	24	when	when	SCONJ
taxlaw-2837	44	25	retirement	retirement	NOUN
taxlaw-2837	44	26	plan	plan	NOUN
taxlaw-2837	44	27	contributions	contribution	NOUN
taxlaw-2837	44	28	were	be	AUX
taxlaw-2837	44	29	made	make	VERB
taxlaw-2837	44	30	,	,	PUNCT
taxlaw-2837	44	31	rather	rather	ADV
taxlaw-2837	44	32	than	than	ADP
taxlaw-2837	44	33	requiring	require	VERB
taxlaw-2837	44	34	such	such	ADJ
taxlaw-2837	44	35	deduction	deduction	NOUN
taxlaw-2837	44	36	to	to	PART
taxlaw-2837	44	37	be	be	AUX
taxlaw-2837	44	38	delayed	delay	VERB
taxlaw-2837	44	39	until	until	ADP
taxlaw-2837	44	40	benefit	benefit	NOUN
taxlaw-2837	44	41	payout	payout	NOUN
taxlaw-2837	44	42	.	.	PUNCT
taxlaw-2837	45	1	other	other	ADJ
taxlaw-2837	45	2	than	than	ADP
taxlaw-2837	45	3	a	a	DET
taxlaw-2837	45	4	slight	slight	ADJ
taxlaw-2837	45	5	tax	tax	NOUN
taxlaw-2837	45	6	incentive	incentive	NOUN
taxlaw-2837	45	7	to	to	PART
taxlaw-2837	45	8	offer	offer	VERB
taxlaw-2837	45	9	such	such	ADJ
taxlaw-2837	45	10	plans	plan	NOUN
taxlaw-2837	45	11	,	,	PUNCT
taxlaw-2837	45	12	and	and	CCONJ
taxlaw-2837	45	13	a	a	DET
taxlaw-2837	45	14	generally	generally	ADV
taxlaw-2837	45	15	stated	state	VERB
taxlaw-2837	45	16	requirement	requirement	NOUN
taxlaw-2837	45	17	that	that	SCONJ
taxlaw-2837	45	18	the	the	DET
taxlaw-2837	45	19	plan	plan	NOUN
taxlaw-2837	45	20	be	be	AUX
taxlaw-2837	45	21	nondiscriminatory	nondiscriminatory	ADJ
taxlaw-2837	45	22	,	,	PUNCT
taxlaw-2837	45	23	there	there	PRON
taxlaw-2837	45	24	was	be	VERB
taxlaw-2837	45	25	no	no	DET
taxlaw-2837	45	26	significant	significant	ADJ
taxlaw-2837	45	27	social	social	ADJ
taxlaw-2837	45	28	engineering	engineering	NOUN
taxlaw-2837	45	29	of	of	ADP
taxlaw-2837	45	30	employee	employee	NOUN
taxlaw-2837	45	31	benefits	benefit	NOUN
taxlaw-2837	45	32	through	through	ADP
taxlaw-2837	45	33	the	the	DET
taxlaw-2837	45	34	code	code	NOUN
taxlaw-2837	45	35	,	,	PUNCT
taxlaw-2837	45	36	and	and	CCONJ
taxlaw-2837	45	37	very	very	ADV
taxlaw-2837	45	38	little	little	ADV
taxlaw-2837	45	39	required	required	ADJ
taxlaw-2837	45	40	in	in	ADP
taxlaw-2837	45	41	the	the	DET
taxlaw-2837	45	42	way	way	NOUN
taxlaw-2837	45	43	of	of	ADP
taxlaw-2837	45	44	tax	tax	NOUN
taxlaw-2837	45	45	administration.7	administration.7	ADP
taxlaw-2837	45	46	the	the	DET
taxlaw-2837	45	47	1954	1954	NUM
taxlaw-2837	45	48	code	code	NOUN
taxlaw-2837	45	49	marked	mark	VERB
taxlaw-2837	45	50	the	the	DET
taxlaw-2837	45	51	first	first	ADJ
taxlaw-2837	45	52	appearance	appearance	NOUN
taxlaw-2837	45	53	of	of	ADP
taxlaw-2837	45	54	tax	tax	NOUN
taxlaw-2837	45	55	provisions	provision	NOUN
taxlaw-2837	45	56	related	relate	VERB
taxlaw-2837	45	57	to	to	ADP
taxlaw-2837	45	58	employerprovided	employerprovide	VERB
taxlaw-2837	45	59	health	health	NOUN
taxlaw-2837	45	60	care	care	NOUN
taxlaw-2837	45	61	.	.	PUNCT
taxlaw-2837	46	1	sections	section	NOUN
taxlaw-2837	46	2	105	105	NUM
taxlaw-2837	46	3	and	and	CCONJ
taxlaw-2837	46	4	106	106	NUM
taxlaw-2837	46	5	were	be	AUX
taxlaw-2837	46	6	added	add	VERB
taxlaw-2837	46	7	to	to	ADP
taxlaw-2837	46	8	the	the	DET
taxlaw-2837	46	9	code	code	NOUN
taxlaw-2837	46	10	,	,	PUNCT
taxlaw-2837	46	11	excluding	exclude	VERB
taxlaw-2837	46	12	from	from	ADP
taxlaw-2837	46	13	gross	gross	ADJ
taxlaw-2837	46	14	income	income	NOUN
taxlaw-2837	46	15	payments	payment	NOUN
taxlaw-2837	46	16	from	from	ADP
taxlaw-2837	46	17	employer	employer	NOUN
taxlaw-2837	46	18	-	-	PUNCT
taxlaw-2837	46	19	provided	provide	VERB
taxlaw-2837	46	20	health	health	NOUN
taxlaw-2837	46	21	plans	plan	NOUN
taxlaw-2837	46	22	that	that	PRON
taxlaw-2837	46	23	reimbursed	reimburse	VERB
taxlaw-2837	46	24	medical	medical	ADJ
taxlaw-2837	46	25	expenses	expense	NOUN
taxlaw-2837	46	26	,	,	PUNCT
taxlaw-2837	46	27	as	as	ADV
taxlaw-2837	46	28	well	well	ADV
taxlaw-2837	46	29	as	as	ADP
taxlaw-2837	46	30	employer	employer	NOUN
taxlaw-2837	46	31	contributions	contribution	NOUN
taxlaw-2837	46	32	to	to	ADP
taxlaw-2837	46	33	such	such	ADJ
taxlaw-2837	46	34	plans.8	plans.8	PROPN
taxlaw-2837	46	35	these	these	DET
taxlaw-2837	46	36	code	code	NOUN
taxlaw-2837	46	37	provisions	provision	NOUN
taxlaw-2837	46	38	codified	codify	VERB
taxlaw-2837	46	39	a	a	DET
taxlaw-2837	46	40	world	world	NOUN
taxlaw-2837	46	41	war	war	PROPN
taxlaw-2837	46	42	ii	ii	PROPN
taxlaw-2837	46	43	era	era	NOUN
taxlaw-2837	46	44	revenue	revenue	NOUN
taxlaw-2837	46	45	ruling	ruling	NOUN
taxlaw-2837	46	46	that	that	PRON
taxlaw-2837	46	47	amounts	amount	NOUN
taxlaw-2837	46	48	paid	pay	VERB
taxlaw-2837	46	49	by	by	ADP
taxlaw-2837	46	50	employers	employer	NOUN
taxlaw-2837	46	51	for	for	ADP
taxlaw-2837	46	52	employee	employee	NOUN
taxlaw-2837	46	53	health	health	NOUN
taxlaw-2837	46	54	insurance	insurance	NOUN
taxlaw-2837	46	55	did	do	AUX
taxlaw-2837	46	56	not	not	PART
taxlaw-2837	46	57	constitute	constitute	VERB
taxlaw-2837	46	58	income	income	NOUN
taxlaw-2837	46	59	to	to	ADP
taxlaw-2837	46	60	employees,9	employees,9	NOUN
taxlaw-2837	46	61	which	which	PRON
taxlaw-2837	46	62	was	be	AUX
taxlaw-2837	46	63	subsequently	subsequently	ADV
taxlaw-2837	46	64	reversed	reverse	VERB
taxlaw-2837	46	65	in	in	ADP
taxlaw-2837	46	66	1953.10	1953.10	NUM
taxlaw-2837	46	67	congress	congress	PROPN
taxlaw-2837	46	68	disagreed	disagree	VERB
taxlaw-2837	46	69	with	with	ADP
taxlaw-2837	46	70	this	this	DET
taxlaw-2837	46	71	result	result	NOUN
taxlaw-2837	46	72	,	,	PUNCT
taxlaw-2837	46	73	permanently	permanently	ADV
taxlaw-2837	46	74	adding	add	VERB
taxlaw-2837	46	75	the	the	DET
taxlaw-2837	46	76	exclusion	exclusion	NOUN
taxlaw-2837	46	77	to	to	ADP
taxlaw-2837	46	78	the	the	DET
taxlaw-2837	46	79	code	code	NOUN
taxlaw-2837	46	80	in	in	ADP
taxlaw-2837	46	81	1954	1954	NUM
taxlaw-2837	46	82	.	.	PUNCT
taxlaw-2837	47	1	this	this	DET
taxlaw-2837	47	2	first	first	ADJ
taxlaw-2837	47	3	appearance	appearance	NOUN
taxlaw-2837	47	4	of	of	ADP
taxlaw-2837	47	5	health	health	NOUN
taxlaw-2837	47	6	plan	plan	NOUN
taxlaw-2837	47	7	-	-	PUNCT
taxlaw-2837	47	8	related	relate	VERB
taxlaw-2837	47	9	provisions	provision	NOUN
taxlaw-2837	47	10	could	could	AUX
taxlaw-2837	47	11	also	also	ADV
taxlaw-2837	47	12	be	be	AUX
taxlaw-2837	47	13	characterized	characterize	VERB
taxlaw-2837	47	14	as	as	ADP
taxlaw-2837	47	15	“	"	PUNCT
taxlaw-2837	47	16	pure	pure	ADJ
taxlaw-2837	47	17	tax	tax	NOUN
taxlaw-2837	47	18	.	.	PUNCT
taxlaw-2837	47	19	”	"	PUNCT
taxlaw-2837	48	1	it	it	PRON
taxlaw-2837	48	2	simply	simply	ADV
taxlaw-2837	48	3	excluded	exclude	VERB
taxlaw-2837	48	4	two	two	NUM
taxlaw-2837	48	5	types	type	NOUN
taxlaw-2837	48	6	of	of	ADP
taxlaw-2837	48	7	economic	economic	ADJ
taxlaw-2837	48	8	benefit	benefit	NOUN
taxlaw-2837	48	9	from	from	ADP
taxlaw-2837	48	10	the	the	DET
taxlaw-2837	48	11	definition	definition	NOUN
taxlaw-2837	48	12	of	of	ADP
taxlaw-2837	48	13	gross	gross	ADJ
taxlaw-2837	48	14	income	income	NOUN
taxlaw-2837	48	15	and	and	CCONJ
taxlaw-2837	48	16	did	do	AUX
taxlaw-2837	48	17	not	not	PART
taxlaw-2837	48	18	otherwise	otherwise	ADV
taxlaw-2837	48	19	impose	impose	VERB
taxlaw-2837	48	20	any	any	DET
taxlaw-2837	48	21	substantive	substantive	ADJ
taxlaw-2837	48	22	requirements	requirement	NOUN
taxlaw-2837	48	23	on	on	ADP
taxlaw-2837	48	24	employer	employer	NOUN
taxlaw-2837	48	25	plans	plan	NOUN
taxlaw-2837	48	26	.	.	PUNCT
taxlaw-2837	49	1	nor	nor	CCONJ
taxlaw-2837	49	2	did	do	AUX
taxlaw-2837	49	3	it	it	PRON
taxlaw-2837	49	4	attempt	attempt	VERB
taxlaw-2837	49	5	to	to	PART
taxlaw-2837	49	6	engage	engage	VERB
taxlaw-2837	49	7	in	in	ADP
taxlaw-2837	49	8	any	any	DET
taxlaw-2837	49	9	significant	significant	ADJ
taxlaw-2837	49	10	social	social	ADJ
taxlaw-2837	49	11	engineering	engineering	NOUN
taxlaw-2837	49	12	,	,	PUNCT
taxlaw-2837	49	13	other	other	ADJ
taxlaw-2837	49	14	than	than	ADP
taxlaw-2837	49	15	an	an	DET
taxlaw-2837	49	16	incentive	incentive	NOUN
taxlaw-2837	49	17	for	for	SCONJ
taxlaw-2837	49	18	employers	employer	NOUN
taxlaw-2837	49	19	to	to	PART
taxlaw-2837	49	20	offer	offer	VERB
taxlaw-2837	49	21	health	health	NOUN
taxlaw-2837	49	22	benefits	benefit	NOUN
taxlaw-2837	49	23	,	,	PUNCT
taxlaw-2837	49	24	however	however	ADV
taxlaw-2837	49	25	structured	structure	VERB
taxlaw-2837	49	26	.	.	PUNCT
taxlaw-2837	50	1	as	as	ADP
taxlaw-2837	50	2	with	with	ADP
taxlaw-2837	50	3	early	early	ADJ
taxlaw-2837	50	4	pension	pension	NOUN
taxlaw-2837	50	5	provisions	provision	NOUN
taxlaw-2837	50	6	,	,	PUNCT
taxlaw-2837	50	7	these	these	DET
taxlaw-2837	50	8	health	health	NOUN
taxlaw-2837	50	9	plan	plan	NOUN
taxlaw-2837	50	10	provisions	provision	NOUN
taxlaw-2837	50	11	imposed	impose	VERB
taxlaw-2837	50	12	nearly	nearly	ADV
taxlaw-2837	50	13	no	no	DET
taxlaw-2837	50	14	administrative	administrative	ADJ
taxlaw-2837	50	15	burden	burden	NOUN
taxlaw-2837	50	16	on	on	ADP
taxlaw-2837	50	17	the	the	DET
taxlaw-2837	50	18	irs	irs	PROPN
taxlaw-2837	50	19	.	.	PUNCT
taxlaw-2837	50	20	iii	iii	PROPN
taxlaw-2837	50	21	.	.	PUNCT
taxlaw-2837	51	1	the	the	DET
taxlaw-2837	51	2	passage	passage	NOUN
taxlaw-2837	51	3	of	of	ADP
taxlaw-2837	51	4	erisa	erisa	NOUN
taxlaw-2837	51	5	and	and	CCONJ
taxlaw-2837	51	6	the	the	DET
taxlaw-2837	51	7	introduction	introduction	NOUN
taxlaw-2837	51	8	of	of	ADP
taxlaw-2837	51	9	joint	joint	ADJ
taxlaw-2837	51	10	authority	authority	NOUN
taxlaw-2837	51	11	for	for	ADP
taxlaw-2837	51	12	employee	employee	NOUN
taxlaw-2837	51	13	benefits	benefit	VERB
taxlaw-2837	51	14	the	the	DET
taxlaw-2837	51	15	passage	passage	NOUN
taxlaw-2837	51	16	of	of	ADP
taxlaw-2837	51	17	erisa	erisa	NOUN
taxlaw-2837	51	18	dramatically	dramatically	ADV
taxlaw-2837	51	19	expanded	expand	VERB
taxlaw-2837	51	20	the	the	DET
taxlaw-2837	51	21	role	role	NOUN
taxlaw-2837	51	22	of	of	ADP
taxlaw-2837	51	23	treasury	treasury	NOUN
taxlaw-2837	51	24	in	in	ADP
taxlaw-2837	51	25	regulating	regulate	VERB
taxlaw-2837	51	26	employee	employee	NOUN
taxlaw-2837	51	27	benefit	benefit	NOUN
taxlaw-2837	51	28	plans	plan	NOUN
taxlaw-2837	51	29	.	.	PUNCT
taxlaw-2837	52	1	as	as	SCONJ
taxlaw-2837	52	2	described	describe	VERB
taxlaw-2837	52	3	at	at	ADP
taxlaw-2837	52	4	the	the	DET
taxlaw-2837	52	5	time	time	NOUN
taxlaw-2837	52	6	of	of	ADP
taxlaw-2837	52	7	passage	passage	NOUN
taxlaw-2837	52	8	,	,	PUNCT
taxlaw-2837	52	9	“	"	PUNCT
taxlaw-2837	52	10	[	[	X
taxlaw-2837	52	11	erisa	erisa	X
taxlaw-2837	52	12	]	]	PUNCT
taxlaw-2837	52	13	adopts	adopt	VERB
taxlaw-2837	52	14	the	the	DET
taxlaw-2837	52	15	most	most	ADV
taxlaw-2837	52	16	sweeping	sweeping	ADJ
taxlaw-2837	52	17	overhaul	overhaul	NOUN
taxlaw-2837	52	18	of	of	ADP
taxlaw-2837	52	19	pension	pension	NOUN
taxlaw-2837	52	20	and	and	CCONJ
taxlaw-2837	52	21	employee	employee	NOUN
taxlaw-2837	52	22	benefit	benefit	NOUN
taxlaw-2837	52	23	rules	rule	NOUN
taxlaw-2837	52	24	in	in	ADP
taxlaw-2837	52	25	history	history	NOUN
taxlaw-2837	52	26	.	.	PUNCT
taxlaw-2837	53	1	these	these	DET
taxlaw-2837	53	2	new	new	ADJ
taxlaw-2837	53	3	rules	rule	NOUN
taxlaw-2837	53	4	,	,	PUNCT
taxlaw-2837	53	5	which	which	PRON
taxlaw-2837	53	6	are	be	AUX
taxlaw-2837	53	7	both	both	PRON
taxlaw-2837	53	8	tax	tax	NOUN
taxlaw-2837	53	9	and	and	CCONJ
taxlaw-2837	53	10	non	non	ADJ
taxlaw-2837	53	11	-	-	NOUN
taxlaw-2837	53	12	tax	tax	NOUN
taxlaw-2837	53	13	in	in	ADP
taxlaw-2837	53	14	scope	scope	NOUN
taxlaw-2837	53	15	,	,	PUNCT
taxlaw-2837	53	16	will	will	AUX
taxlaw-2837	53	17	affect	affect	VERB
taxlaw-2837	53	18	virtually	virtually	ADV
taxlaw-2837	53	19	every	every	DET
taxlaw-2837	53	20	pension	pension	NOUN
taxlaw-2837	53	21	or	or	CCONJ
taxlaw-2837	53	22	other	other	ADJ
taxlaw-2837	53	23	employee	employee	NOUN
taxlaw-2837	53	24	benefit	benefit	NOUN
taxlaw-2837	53	25	plan	plan	NOUN
taxlaw-2837	53	26	,	,	PUNCT
taxlaw-2837	53	27	whether	whether	SCONJ
taxlaw-2837	53	28	existent	existent	ADJ
taxlaw-2837	53	29	or	or	CCONJ
taxlaw-2837	53	30	future	future	NOUN
taxlaw-2837	53	31	.	.	PUNCT
taxlaw-2837	54	1	”11	”11	PROPN
taxlaw-2837	54	2	rather	rather	ADV
taxlaw-2837	54	3	than	than	ADP
taxlaw-2837	54	4	simply	simply	ADV
taxlaw-2837	54	5	contain	contain	VERB
taxlaw-2837	54	6	rules	rule	NOUN
taxlaw-2837	54	7	related	relate	VERB
taxlaw-2837	54	8	to	to	ADP
taxlaw-2837	54	9	the	the	DET
taxlaw-2837	54	10	taxation	taxation	NOUN
taxlaw-2837	54	11	of	of	ADP
taxlaw-2837	54	12	retirement	retirement	NOUN
taxlaw-2837	54	13	plans	plan	NOUN
taxlaw-2837	54	14	,	,	PUNCT
taxlaw-2837	54	15	erisa	erisa	NOUN
taxlaw-2837	54	16	amended	amend	VERB
taxlaw-2837	54	17	the	the	DET
taxlaw-2837	54	18	code	code	NOUN
taxlaw-2837	54	19	to	to	PART
taxlaw-2837	54	20	include	include	VERB
taxlaw-2837	54	21	substantive	substantive	ADJ
taxlaw-2837	54	22	participation	participation	NOUN
taxlaw-2837	54	23	,	,	PUNCT
taxlaw-2837	54	24	vesting	vest	VERB
taxlaw-2837	54	25	,	,	PUNCT
taxlaw-2837	54	26	and	and	CCONJ
taxlaw-2837	54	27	funding	funding	NOUN
taxlaw-2837	54	28	requirements	requirement	NOUN
taxlaw-2837	54	29	for	for	ADP
taxlaw-2837	54	30	retirement	retirement	NOUN
taxlaw-2837	54	31	plans	plan	NOUN
taxlaw-2837	54	32	,	,	PUNCT
taxlaw-2837	54	33	and	and	CCONJ
taxlaw-2837	54	34	placed	place	VERB
taxlaw-2837	54	35	dollar	dollar	NOUN
taxlaw-2837	54	36	5	5	NUM
taxlaw-2837	54	37	the	the	DET
taxlaw-2837	54	38	nondiscrimination	nondiscrimination	NOUN
taxlaw-2837	54	39	requirements	requirement	NOUN
taxlaw-2837	54	40	prohibited	prohibit	VERB
taxlaw-2837	54	41	discrimination	discrimination	NOUN
taxlaw-2837	54	42	in	in	ADP
taxlaw-2837	54	43	favor	favor	NOUN
taxlaw-2837	54	44	of	of	ADP
taxlaw-2837	54	45	highly	highly	ADV
taxlaw-2837	54	46	-	-	PUNCT
taxlaw-2837	54	47	compensated	compensate	VERB
taxlaw-2837	54	48	employees	employee	NOUN
taxlaw-2837	54	49	.	.	PUNCT
taxlaw-2837	55	1	such	such	ADJ
taxlaw-2837	55	2	provisions	provision	NOUN
taxlaw-2837	55	3	were	be	AUX
taxlaw-2837	55	4	not	not	PART
taxlaw-2837	55	5	in	in	ADP
taxlaw-2837	55	6	the	the	DET
taxlaw-2837	55	7	1939	1939	NUM
taxlaw-2837	55	8	code	code	NOUN
taxlaw-2837	55	9	as	as	SCONJ
taxlaw-2837	55	10	originally	originally	ADV
taxlaw-2837	55	11	enacted	enact	VERB
taxlaw-2837	55	12	,	,	PUNCT
taxlaw-2837	55	13	but	but	CCONJ
taxlaw-2837	55	14	were	be	AUX
taxlaw-2837	55	15	added	add	VERB
taxlaw-2837	55	16	as	as	ADP
taxlaw-2837	55	17	amendments	amendment	NOUN
taxlaw-2837	55	18	on	on	ADP
taxlaw-2837	55	19	oct	oct	PROPN
taxlaw-2837	55	20	21	21	NUM
taxlaw-2837	55	21	,	,	PUNCT
taxlaw-2837	55	22	1942	1942	NUM
taxlaw-2837	55	23	by	by	ADP
taxlaw-2837	55	24	session	session	NOUN
taxlaw-2837	55	25	law	law	NOUN
taxlaw-2837	55	26	56	56	NUM
taxlaw-2837	55	27	stat	stat	NOUN
taxlaw-2837	55	28	798	798	NUM
taxlaw-2837	55	29	(	(	PUNCT
taxlaw-2837	55	30	77th	77th	ADJ
taxlaw-2837	55	31	congress	congress	PROPN
taxlaw-2837	55	32	,	,	PUNCT
taxlaw-2837	55	33	2nd	2nd	ADJ
taxlaw-2837	55	34	session	session	NOUN
taxlaw-2837	55	35	,	,	PUNCT
taxlaw-2837	55	36	ch	ch	NOUN
taxlaw-2837	55	37	.	.	PROPN
taxlaw-2837	55	38	619	619	NUM
taxlaw-2837	55	39	)	)	PUNCT
taxlaw-2837	55	40	.	.	PUNCT
taxlaw-2837	56	1	6	6	NUM
taxlaw-2837	56	2	i.r.c	i.r.c	NOUN
taxlaw-2837	56	3	.	.	PUNCT
taxlaw-2837	57	1	of	of	ADP
taxlaw-2837	57	2	1939	1939	NUM
taxlaw-2837	57	3	§	§	PROPN
taxlaw-2837	57	4	23(p	23(p	NUM
taxlaw-2837	57	5	)	)	PUNCT
taxlaw-2837	57	6	(	(	PUNCT
taxlaw-2837	57	7	2015	2015	NUM
taxlaw-2837	57	8	)	)	PUNCT
taxlaw-2837	57	9	.	.	PUNCT
taxlaw-2837	58	1	7	7	NUM
taxlaw-2837	59	1	the	the	DET
taxlaw-2837	59	2	greatest	great	ADJ
taxlaw-2837	59	3	administrative	administrative	ADJ
taxlaw-2837	59	4	burden	burden	NOUN
taxlaw-2837	59	5	imposed	impose	VERB
taxlaw-2837	59	6	by	by	ADP
taxlaw-2837	59	7	the	the	DET
taxlaw-2837	59	8	employee	employee	NOUN
taxlaw-2837	59	9	benefits	benefit	VERB
taxlaw-2837	59	10	tax	tax	NOUN
taxlaw-2837	59	11	provisions	provision	NOUN
taxlaw-2837	59	12	would	would	AUX
taxlaw-2837	59	13	likely	likely	ADV
taxlaw-2837	59	14	have	have	AUX
taxlaw-2837	59	15	been	be	AUX
taxlaw-2837	59	16	enforcing	enforce	VERB
taxlaw-2837	59	17	the	the	DET
taxlaw-2837	59	18	nondiscrimination	nondiscrimination	NOUN
taxlaw-2837	59	19	requirements	requirement	NOUN
taxlaw-2837	59	20	.	.	PUNCT
taxlaw-2837	60	1	however	however	ADV
taxlaw-2837	60	2	,	,	PUNCT
taxlaw-2837	60	3	employers	employer	NOUN
taxlaw-2837	60	4	had	have	VERB
taxlaw-2837	60	5	a	a	DET
taxlaw-2837	60	6	duty	duty	NOUN
taxlaw-2837	60	7	to	to	PART
taxlaw-2837	60	8	self	self	NOUN
taxlaw-2837	60	9	-	-	PUNCT
taxlaw-2837	60	10	report	report	VERB
taxlaw-2837	60	11	their	their	PRON
taxlaw-2837	60	12	compliance	compliance	NOUN
taxlaw-2837	60	13	with	with	ADP
taxlaw-2837	60	14	such	such	ADJ
taxlaw-2837	60	15	provisions	provision	NOUN
taxlaw-2837	60	16	,	,	PUNCT
taxlaw-2837	60	17	leaving	leave	VERB
taxlaw-2837	60	18	the	the	DET
taxlaw-2837	60	19	irs	irs	PROPN
taxlaw-2837	60	20	only	only	ADV
taxlaw-2837	60	21	with	with	ADP
taxlaw-2837	60	22	the	the	DET
taxlaw-2837	60	23	discretionary	discretionary	ADJ
taxlaw-2837	60	24	task	task	NOUN
taxlaw-2837	60	25	of	of	ADP
taxlaw-2837	60	26	verifying	verify	VERB
taxlaw-2837	60	27	such	such	ADJ
taxlaw-2837	60	28	reports	report	NOUN
taxlaw-2837	60	29	.	.	PUNCT
taxlaw-2837	61	1	see	see	VERB
taxlaw-2837	61	2	internal	internal	ADJ
taxlaw-2837	61	3	revenue	revenue	NOUN
taxlaw-2837	61	4	service	service	NOUN
taxlaw-2837	61	5	,	,	PUNCT
taxlaw-2837	61	6	form	form	NOUN
taxlaw-2837	61	7	4848	4848	NUM
taxlaw-2837	61	8	(	(	PUNCT
taxlaw-2837	61	9	1973	1973	NUM
taxlaw-2837	61	10	)	)	PUNCT
taxlaw-2837	61	11	,	,	PUNCT
taxlaw-2837	61	12	https://www.irs.gov/pub/irs-prior/f4848--1973.pdf	https://www.irs.gov/pub/irs-prior/f4848--1973.pdf	PROPN
taxlaw-2837	61	13	[	[	X
taxlaw-2837	61	14	https://	https://	PROPN
taxlaw-2837	61	15	perma.cc/85cq-wpxx	perma.cc/85cq-wpxx	PROPN
taxlaw-2837	61	16	]	]	PUNCT
taxlaw-2837	61	17	(	(	PUNCT
taxlaw-2837	61	18	illustrating	illustrate	VERB
taxlaw-2837	61	19	the	the	DET
taxlaw-2837	61	20	minimal	minimal	ADJ
taxlaw-2837	61	21	reporting	reporting	NOUN
taxlaw-2837	61	22	requirements	requirement	NOUN
taxlaw-2837	61	23	related	relate	VERB
taxlaw-2837	61	24	to	to	ADP
taxlaw-2837	61	25	pension	pension	NOUN
taxlaw-2837	61	26	plan	plan	NOUN
taxlaw-2837	61	27	nondiscrimination	nondiscrimination	NOUN
taxlaw-2837	61	28	rules	rule	NOUN
taxlaw-2837	61	29	)	)	PUNCT
taxlaw-2837	61	30	.	.	PUNCT
taxlaw-2837	62	1	8see	8see	NUM
taxlaw-2837	62	2	i.r.c	i.r.c	NOUN
taxlaw-2837	62	3	.	.	PUNCT
taxlaw-2837	63	1	of	of	ADP
taxlaw-2837	63	2	1954	1954	NUM
taxlaw-2837	63	3	§	§	PROPN
taxlaw-2837	63	4	§	§	PROPN
taxlaw-2837	63	5	105	105	NUM
taxlaw-2837	63	6	,	,	PUNCT
taxlaw-2837	63	7	106	106	NUM
taxlaw-2837	63	8	(	(	PUNCT
taxlaw-2837	63	9	2015	2015	NUM
taxlaw-2837	63	10	)	)	PUNCT
taxlaw-2837	63	11	.	.	PUNCT
taxlaw-2837	64	1	9	9	NUM
taxlaw-2837	64	2	david	david	PROPN
taxlaw-2837	64	3	a.	a.	PROPN
taxlaw-2837	64	4	hyman	hyman	PROPN
taxlaw-2837	64	5	&	&	CCONJ
taxlaw-2837	64	6	mark	mark	PROPN
taxlaw-2837	64	7	hall	hall	PROPN
taxlaw-2837	64	8	,	,	PUNCT
taxlaw-2837	64	9	two	two	NUM
taxlaw-2837	64	10	cheers	cheer	NOUN
taxlaw-2837	64	11	for	for	ADP
taxlaw-2837	64	12	employment	employment	NOUN
taxlaw-2837	64	13	-	-	PUNCT
taxlaw-2837	64	14	based	base	VERB
taxlaw-2837	64	15	health	health	NOUN
taxlaw-2837	64	16	insurance	insurance	NOUN
taxlaw-2837	64	17	,	,	PUNCT
taxlaw-2837	64	18	2	2	NUM
taxlaw-2837	64	19	yale	yale	PROPN
taxlaw-2837	64	20	j.	j.	PROPN
taxlaw-2837	64	21	health	health	PROPN
taxlaw-2837	64	22	pol’y	pol’y	NOUN
taxlaw-2837	64	23	l.	l.	PROPN
taxlaw-2837	64	24	&	&	CCONJ
taxlaw-2837	64	25	ethics	ethic	NOUN
taxlaw-2837	64	26	23	23	NUM
taxlaw-2837	64	27	,	,	PUNCT
taxlaw-2837	64	28	25	25	NUM
taxlaw-2837	64	29	(	(	PUNCT
taxlaw-2837	64	30	2001	2001	NUM
taxlaw-2837	64	31	)	)	PUNCT
taxlaw-2837	64	32	.	.	PUNCT
taxlaw-2837	65	1	10	10	NUM
taxlaw-2837	65	2	i	i	PRON
taxlaw-2837	65	3	d.	d.	PROPN
taxlaw-2837	65	4	11	11	NUM
taxlaw-2837	65	5	commerce	commerce	PROPN
taxlaw-2837	65	6	clearing	clearing	NOUN
taxlaw-2837	65	7	house	house	PROPN
taxlaw-2837	65	8	,	,	PUNCT
taxlaw-2837	65	9	inc	inc	PROPN
taxlaw-2837	65	10	.	.	PROPN
taxlaw-2837	65	11	,	,	PUNCT
taxlaw-2837	65	12	pension	pension	NOUN
taxlaw-2837	65	13	reform	reform	NOUN
taxlaw-2837	65	14	act	act	NOUN
taxlaw-2837	65	15	of	of	ADP
taxlaw-2837	65	16	1974	1974	NUM
taxlaw-2837	65	17	with	with	ADP
taxlaw-2837	65	18	explanation	explanation	NOUN
taxlaw-2837	65	19	,	,	PUNCT
taxlaw-2837	65	20	preface	preface	NOUN
taxlaw-2837	65	21	(	(	PUNCT
taxlaw-2837	65	22	1974	1974	NUM
taxlaw-2837	65	23	)	)	PUNCT
taxlaw-2837	65	24	.	.	PUNCT
taxlaw-2837	66	1	2016	2016	NUM
taxlaw-2837	66	2	]	]	PUNCT
taxlaw-2837	66	3	a	a	DET
taxlaw-2837	66	4	partial	partial	ADJ
taxlaw-2837	66	5	defense	defense	NOUN
taxlaw-2837	66	6	of	of	ADP
taxlaw-2837	66	7	the	the	DET
taxlaw-2837	66	8	irs	irs	PROPN
taxlaw-2837	66	9	as	as	ADP
taxlaw-2837	66	10	health	health	NOUN
taxlaw-2837	66	11	care	care	PROPN
taxlaw-2837	66	12	agency	agency	PROPN
taxlaw-2837	66	13	127	127	NUM
taxlaw-2837	66	14	amount	amount	NOUN
taxlaw-2837	66	15	limits	limit	NOUN
taxlaw-2837	66	16	on	on	ADP
taxlaw-2837	66	17	contributions	contribution	NOUN
taxlaw-2837	66	18	and	and	CCONJ
taxlaw-2837	66	19	deductions.12	deductions.12	NOUN
taxlaw-2837	66	20	the	the	DET
taxlaw-2837	66	21	code	code	NOUN
taxlaw-2837	66	22	was	be	AUX
taxlaw-2837	66	23	also	also	ADV
taxlaw-2837	66	24	amended	amend	VERB
taxlaw-2837	66	25	to	to	PART
taxlaw-2837	66	26	include	include	VERB
taxlaw-2837	66	27	an	an	DET
taxlaw-2837	66	28	excise	excise	NOUN
taxlaw-2837	66	29	tax	tax	NOUN
taxlaw-2837	66	30	on	on	ADP
taxlaw-2837	66	31	certain	certain	ADJ
taxlaw-2837	66	32	violations	violation	NOUN
taxlaw-2837	66	33	of	of	ADP
taxlaw-2837	66	34	fiduciary	fiduciary	ADJ
taxlaw-2837	66	35	duties.13	duties.13	NOUN
taxlaw-2837	66	36	in	in	ADP
taxlaw-2837	66	37	addition	addition	NOUN
taxlaw-2837	66	38	to	to	ADP
taxlaw-2837	66	39	these	these	DET
taxlaw-2837	66	40	tax	tax	NOUN
taxlaw-2837	66	41	changes	change	NOUN
taxlaw-2837	66	42	,	,	PUNCT
taxlaw-2837	66	43	erisa	erisa	NOUN
taxlaw-2837	66	44	contained	contain	VERB
taxlaw-2837	66	45	extensive	extensive	ADJ
taxlaw-2837	66	46	reporting	reporting	NOUN
taxlaw-2837	66	47	and	and	CCONJ
taxlaw-2837	66	48	disclosure	disclosure	NOUN
taxlaw-2837	66	49	requirements	requirement	NOUN
taxlaw-2837	66	50	,	,	PUNCT
taxlaw-2837	66	51	fiduciary	fiduciary	ADJ
taxlaw-2837	66	52	requirements	requirement	NOUN
taxlaw-2837	66	53	,	,	PUNCT
taxlaw-2837	66	54	and	and	CCONJ
taxlaw-2837	66	55	remedial	remedial	ADJ
taxlaw-2837	66	56	provisions	provision	NOUN
taxlaw-2837	66	57	that	that	PRON
taxlaw-2837	66	58	were	be	AUX
taxlaw-2837	66	59	not	not	PART
taxlaw-2837	66	60	included	include	VERB
taxlaw-2837	66	61	in	in	ADP
taxlaw-2837	66	62	the	the	DET
taxlaw-2837	66	63	code	code	NOUN
taxlaw-2837	66	64	amendments.14	amendments.14	PROPN
taxlaw-2837	66	65	erisa	erisa	NOUN
taxlaw-2837	66	66	was	be	AUX
taxlaw-2837	66	67	squarely	squarely	ADV
taxlaw-2837	66	68	aimed	aim	VERB
taxlaw-2837	66	69	at	at	ADP
taxlaw-2837	66	70	pension	pension	NOUN
taxlaw-2837	66	71	plans	plan	NOUN
taxlaw-2837	66	72	and	and	CCONJ
taxlaw-2837	66	73	,	,	PUNCT
taxlaw-2837	66	74	while	while	SCONJ
taxlaw-2837	66	75	employer	employer	NOUN
taxlaw-2837	66	76	health	health	NOUN
taxlaw-2837	66	77	plans	plan	NOUN
taxlaw-2837	66	78	were	be	AUX
taxlaw-2837	66	79	subject	subject	ADJ
taxlaw-2837	66	80	to	to	ADP
taxlaw-2837	66	81	erisa	erisa	NOUN
taxlaw-2837	66	82	and	and	CCONJ
taxlaw-2837	66	83	had	have	VERB
taxlaw-2837	66	84	to	to	PART
taxlaw-2837	66	85	comply	comply	VERB
taxlaw-2837	66	86	with	with	ADP
taxlaw-2837	66	87	its	its	PRON
taxlaw-2837	66	88	general	general	ADJ
taxlaw-2837	66	89	requirements	requirement	NOUN
taxlaw-2837	66	90	,	,	PUNCT
taxlaw-2837	66	91	erisa	erisa	NOUN
taxlaw-2837	66	92	did	do	AUX
taxlaw-2837	66	93	not	not	PART
taxlaw-2837	66	94	in	in	ADP
taxlaw-2837	66	95	any	any	DET
taxlaw-2837	66	96	way	way	NOUN
taxlaw-2837	66	97	substantively	substantively	ADV
taxlaw-2837	66	98	regulate	regulate	VERB
taxlaw-2837	66	99	employer	employer	NOUN
taxlaw-2837	66	100	-	-	PUNCT
taxlaw-2837	66	101	provided	provide	VERB
taxlaw-2837	66	102	health	health	NOUN
taxlaw-2837	66	103	plans	plan	NOUN
taxlaw-2837	66	104	.	.	PUNCT
taxlaw-2837	67	1	as	as	ADP
taxlaw-2837	67	2	a	a	DET
taxlaw-2837	67	3	result	result	NOUN
taxlaw-2837	67	4	,	,	PUNCT
taxlaw-2837	67	5	no	no	DET
taxlaw-2837	67	6	health	health	NOUN
taxlaw-2837	67	7	plan	plan	NOUN
taxlaw-2837	67	8	provisions	provision	NOUN
taxlaw-2837	67	9	were	be	AUX
taxlaw-2837	67	10	added	add	VERB
taxlaw-2837	67	11	to	to	ADP
taxlaw-2837	67	12	the	the	DET
taxlaw-2837	67	13	code	code	NOUN
taxlaw-2837	67	14	as	as	ADP
taxlaw-2837	67	15	part	part	NOUN
taxlaw-2837	67	16	of	of	ADP
taxlaw-2837	67	17	erisa	erisa	NOUN
taxlaw-2837	67	18	’s	’s	PART
taxlaw-2837	67	19	passage	passage	NOUN
taxlaw-2837	67	20	.	.	PUNCT
taxlaw-2837	68	1	erisa	erisa	NOUN
taxlaw-2837	68	2	did	do	AUX
taxlaw-2837	68	3	,	,	PUNCT
taxlaw-2837	68	4	however	however	ADV
taxlaw-2837	68	5	,	,	PUNCT
taxlaw-2837	68	6	put	put	VERB
taxlaw-2837	68	7	in	in	ADP
taxlaw-2837	68	8	place	place	NOUN
taxlaw-2837	68	9	the	the	DET
taxlaw-2837	68	10	current	current	ADJ
taxlaw-2837	68	11	regulatory	regulatory	ADJ
taxlaw-2837	68	12	system	system	NOUN
taxlaw-2837	68	13	for	for	ADP
taxlaw-2837	68	14	employee	employee	NOUN
taxlaw-2837	68	15	benefits	benefit	NOUN
taxlaw-2837	68	16	,	,	PUNCT
taxlaw-2837	68	17	which	which	PRON
taxlaw-2837	68	18	involves	involve	VERB
taxlaw-2837	68	19	joint	joint	ADJ
taxlaw-2837	68	20	rulemaking	rulemaking	NOUN
taxlaw-2837	68	21	and	and	CCONJ
taxlaw-2837	68	22	enforcement	enforcement	NOUN
taxlaw-2837	68	23	authority	authority	NOUN
taxlaw-2837	68	24	shared	share	VERB
taxlaw-2837	68	25	by	by	ADP
taxlaw-2837	68	26	the	the	DET
taxlaw-2837	68	27	irs	irs	PROPN
taxlaw-2837	68	28	and	and	CCONJ
taxlaw-2837	68	29	labor.15	labor.15	VERB
taxlaw-2837	68	30	the	the	DET
taxlaw-2837	68	31	statutory	statutory	ADJ
taxlaw-2837	68	32	text	text	NOUN
taxlaw-2837	68	33	of	of	ADP
taxlaw-2837	68	34	erisa	erisa	NOUN
taxlaw-2837	68	35	provided	provide	VERB
taxlaw-2837	68	36	for	for	ADP
taxlaw-2837	68	37	joint	joint	ADJ
taxlaw-2837	68	38	administration	administration	NOUN
taxlaw-2837	68	39	by	by	ADP
taxlaw-2837	68	40	treasury	treasury	PROPN
taxlaw-2837	68	41	and	and	CCONJ
taxlaw-2837	68	42	labor	labor	NOUN
taxlaw-2837	68	43	,	,	PUNCT
taxlaw-2837	68	44	16	16	NUM
taxlaw-2837	68	45	but	but	CCONJ
taxlaw-2837	68	46	also	also	ADV
taxlaw-2837	68	47	assigned	assign	VERB
taxlaw-2837	68	48	areas	area	NOUN
taxlaw-2837	68	49	of	of	ADP
taxlaw-2837	68	50	“	"	PUNCT
taxlaw-2837	68	51	primary	primary	ADJ
taxlaw-2837	68	52	”	"	PUNCT
taxlaw-2837	68	53	responsibility.17	responsibility.17	NOUN
taxlaw-2837	68	54	in	in	ADP
taxlaw-2837	68	55	the	the	DET
taxlaw-2837	68	56	early	early	ADJ
taxlaw-2837	68	57	years	year	NOUN
taxlaw-2837	68	58	of	of	ADP
taxlaw-2837	68	59	implementation	implementation	NOUN
taxlaw-2837	68	60	,	,	PUNCT
taxlaw-2837	68	61	this	this	PRON
taxlaw-2837	68	62	did	do	AUX
taxlaw-2837	68	63	not	not	PART
taxlaw-2837	68	64	go	go	VERB
taxlaw-2837	68	65	well	well	ADV
taxlaw-2837	68	66	.	.	PUNCT
taxlaw-2837	69	1	as	as	SCONJ
taxlaw-2837	69	2	president	president	PROPN
taxlaw-2837	69	3	carter	carter	PROPN
taxlaw-2837	69	4	declared	declare	VERB
taxlaw-2837	69	5	,	,	PUNCT
taxlaw-2837	69	6	“	"	PUNCT
taxlaw-2837	69	7	erisa	erisa	NOUN
taxlaw-2837	69	8	has	have	AUX
taxlaw-2837	69	9	been	be	AUX
taxlaw-2837	69	10	a	a	DET
taxlaw-2837	69	11	symbol	symbol	NOUN
taxlaw-2837	69	12	of	of	ADP
taxlaw-2837	69	13	unnecessarily	unnecessarily	ADV
taxlaw-2837	69	14	complex	complex	ADJ
taxlaw-2837	69	15	government	government	NOUN
taxlaw-2837	69	16	regulation	regulation	NOUN
taxlaw-2837	69	17	.	.	PUNCT
taxlaw-2837	69	18	”	"	PUNCT
taxlaw-2837	70	1	18	18	NUM
taxlaw-2837	70	2	erisa	erisa	NOUN
taxlaw-2837	70	3	’s	’s	PART
taxlaw-2837	70	4	administrative	administrative	ADJ
taxlaw-2837	70	5	provisions	provision	NOUN
taxlaw-2837	70	6	“	"	PUNCT
taxlaw-2837	70	7	have	have	AUX
taxlaw-2837	70	8	resulted	result	VERB
taxlaw-2837	70	9	in	in	ADP
taxlaw-2837	70	10	bureaucratic	bureaucratic	ADJ
taxlaw-2837	70	11	confusion	confusion	NOUN
taxlaw-2837	70	12	and	and	CCONJ
taxlaw-2837	70	13	have	have	AUX
taxlaw-2837	70	14	been	be	AUX
taxlaw-2837	70	15	justifiably	justifiably	ADV
taxlaw-2837	70	16	criticized	criticize	VERB
taxlaw-2837	70	17	by	by	ADP
taxlaw-2837	70	18	employers	employer	NOUN
taxlaw-2837	70	19	and	and	CCONJ
taxlaw-2837	70	20	unions	union	NOUN
taxlaw-2837	70	21	alike	alike	ADV
taxlaw-2837	70	22	.	.	PUNCT
taxlaw-2837	71	1	the	the	DET
taxlaw-2837	71	2	biggest	big	ADJ
taxlaw-2837	71	3	problem	problem	NOUN
taxlaw-2837	71	4	has	have	AUX
taxlaw-2837	71	5	been	be	AUX
taxlaw-2837	71	6	overlapping	overlap	VERB
taxlaw-2837	71	7	jurisdictional	jurisdictional	ADJ
taxlaw-2837	71	8	authority	authority	NOUN
taxlaw-2837	71	9	.	.	PUNCT
taxlaw-2837	72	1	”19	”19	NOUN
taxlaw-2837	72	2	in	in	ADP
taxlaw-2837	72	3	reorganization	reorganization	NOUN
taxlaw-2837	72	4	plan	plan	NOUN
taxlaw-2837	72	5	no	no	NOUN
taxlaw-2837	72	6	.	.	NOUN
taxlaw-2837	72	7	4	4	NUM
taxlaw-2837	72	8	,	,	PUNCT
taxlaw-2837	72	9	president	president	PROPN
taxlaw-2837	72	10	carter	carter	PROPN
taxlaw-2837	72	11	gave	give	VERB
taxlaw-2837	72	12	treasury	treasury	PROPN
taxlaw-2837	72	13	sole	sole	ADJ
taxlaw-2837	72	14	authority	authority	NOUN
taxlaw-2837	72	15	for	for	ADP
taxlaw-2837	72	16	enforcing	enforce	VERB
taxlaw-2837	72	17	minimum	minimum	ADJ
taxlaw-2837	72	18	participation	participation	NOUN
taxlaw-2837	72	19	,	,	PUNCT
taxlaw-2837	72	20	vesting	vest	VERB
taxlaw-2837	72	21	,	,	PUNCT
taxlaw-2837	72	22	and	and	CCONJ
taxlaw-2837	72	23	funding	funding	NOUN
taxlaw-2837	72	24	standards	standard	NOUN
taxlaw-2837	72	25	for	for	ADP
taxlaw-2837	72	26	retirement	retirement	NOUN
taxlaw-2837	72	27	plans	plan	NOUN
taxlaw-2837	72	28	,	,	PUNCT
taxlaw-2837	72	29	while	while	SCONJ
taxlaw-2837	72	30	granting	grant	VERB
taxlaw-2837	72	31	labor	labor	NOUN
taxlaw-2837	72	32	authority	authority	NOUN
taxlaw-2837	72	33	to	to	PART
taxlaw-2837	72	34	enforce	enforce	VERB
taxlaw-2837	72	35	fiduciary	fiduciary	ADJ
taxlaw-2837	72	36	obligations.20	obligations.20	PROPN
taxlaw-2837	72	37	treasury	treasury	NOUN
taxlaw-2837	72	38	,	,	PUNCT
taxlaw-2837	72	39	however	however	ADV
taxlaw-2837	72	40	,	,	PUNCT
taxlaw-2837	72	41	continued	continue	VERB
taxlaw-2837	72	42	to	to	PART
taxlaw-2837	72	43	have	have	VERB
taxlaw-2837	72	44	authority	authority	NOUN
taxlaw-2837	72	45	to	to	PART
taxlaw-2837	72	46	audit	audit	VERB
taxlaw-2837	72	47	plans	plan	NOUN
taxlaw-2837	72	48	and	and	CCONJ
taxlaw-2837	72	49	levy	levy	VERB
taxlaw-2837	72	50	tax	tax	NOUN
taxlaw-2837	72	51	penalties	penalty	NOUN
taxlaw-2837	72	52	,	,	PUNCT
taxlaw-2837	72	53	while	while	SCONJ
taxlaw-2837	72	54	labor	labor	NOUN
taxlaw-2837	72	55	continued	continue	VERB
taxlaw-2837	72	56	to	to	PART
taxlaw-2837	72	57	have	have	VERB
taxlaw-2837	72	58	authority	authority	NOUN
taxlaw-2837	72	59	to	to	PART
taxlaw-2837	72	60	bring	bring	VERB
taxlaw-2837	72	61	civil	civil	ADJ
taxlaw-2837	72	62	suits	suit	NOUN
taxlaw-2837	72	63	,	,	PUNCT
taxlaw-2837	72	64	thereby	thereby	ADV
taxlaw-2837	72	65	retaining	retain	VERB
taxlaw-2837	72	66	“	"	PUNCT
taxlaw-2837	72	67	the	the	DET
taxlaw-2837	72	68	special	special	ADJ
taxlaw-2837	72	69	expertise	expertise	NOUN
taxlaw-2837	72	70	of	of	ADP
taxlaw-2837	72	71	each	each	DET
taxlaw-2837	72	72	department	department	NOUN
taxlaw-2837	72	73	.	.	PUNCT
taxlaw-2837	73	1	”21	”21	PUNCT
taxlaw-2837	73	2	given	give	VERB
taxlaw-2837	73	3	the	the	DET
taxlaw-2837	73	4	difficulties	difficulty	NOUN
taxlaw-2837	73	5	that	that	PRON
taxlaw-2837	73	6	resulted	result	VERB
taxlaw-2837	73	7	from	from	ADP
taxlaw-2837	73	8	joint	joint	ADJ
taxlaw-2837	73	9	authority	authority	NOUN
taxlaw-2837	73	10	,	,	PUNCT
taxlaw-2837	73	11	it	it	PRON
taxlaw-2837	73	12	is	be	AUX
taxlaw-2837	73	13	interesting	interesting	ADJ
taxlaw-2837	73	14	to	to	PART
taxlaw-2837	73	15	review	review	VERB
taxlaw-2837	73	16	why	why	SCONJ
taxlaw-2837	73	17	such	such	DET
taxlaw-2837	73	18	an	an	DET
taxlaw-2837	73	19	unusual	unusual	ADJ
taxlaw-2837	73	20	structure	structure	NOUN
taxlaw-2837	73	21	was	be	AUX
taxlaw-2837	73	22	adopted	adopt	VERB
taxlaw-2837	73	23	in	in	ADP
taxlaw-2837	73	24	the	the	DET
taxlaw-2837	73	25	first	first	ADJ
taxlaw-2837	73	26	place	place	NOUN
taxlaw-2837	73	27	.	.	PUNCT
taxlaw-2837	74	1	what	what	PRON
taxlaw-2837	74	2	motivated	motivated	ADJ
taxlaw-2837	74	3	congress	congress	PROPN
taxlaw-2837	74	4	to	to	PART
taxlaw-2837	74	5	explicitly	explicitly	ADV
taxlaw-2837	74	6	create	create	VERB
taxlaw-2837	74	7	joint	joint	ADJ
taxlaw-2837	74	8	authority	authority	NOUN
taxlaw-2837	74	9	for	for	ADP
taxlaw-2837	74	10	two	two	NUM
taxlaw-2837	74	11	agencies	agency	NOUN
taxlaw-2837	74	12	over	over	ADP
taxlaw-2837	74	13	the	the	DET
taxlaw-2837	74	14	administration	administration	NOUN
taxlaw-2837	74	15	of	of	ADP
taxlaw-2837	74	16	a	a	DET
taxlaw-2837	74	17	single	single	ADJ
taxlaw-2837	74	18	statute	statute	NOUN
taxlaw-2837	74	19	?	?	PUNCT
taxlaw-2837	75	1	the	the	DET
taxlaw-2837	75	2	answer	answer	NOUN
taxlaw-2837	75	3	,	,	PUNCT
taxlaw-2837	75	4	it	it	PRON
taxlaw-2837	75	5	appears	appear	VERB
taxlaw-2837	75	6	,	,	PUNCT
taxlaw-2837	75	7	lies	lie	VERB
taxlaw-2837	75	8	not	not	PART
taxlaw-2837	75	9	in	in	ADP
taxlaw-2837	75	10	any	any	DET
taxlaw-2837	75	11	special	special	ADJ
taxlaw-2837	75	12	theory	theory	NOUN
taxlaw-2837	75	13	of	of	ADP
taxlaw-2837	75	14	agency	agency	PROPN
taxlaw-2837	75	15	administration	administration	NOUN
taxlaw-2837	75	16	,	,	PUNCT
taxlaw-2837	75	17	but	but	CCONJ
taxlaw-2837	75	18	rather	rather	ADV
taxlaw-2837	75	19	in	in	ADP
taxlaw-2837	75	20	turf	turf	NOUN
taxlaw-2837	75	21	wars	war	NOUN
taxlaw-2837	75	22	between	between	ADP
taxlaw-2837	75	23	congressional	congressional	ADJ
taxlaw-2837	75	24	committees	committee	NOUN
taxlaw-2837	75	25	.	.	PUNCT
taxlaw-2837	76	1	as	as	SCONJ
taxlaw-2837	76	2	explained	explain	VERB
taxlaw-2837	76	3	by	by	ADP
taxlaw-2837	76	4	one	one	NUM
taxlaw-2837	76	5	participant	participant	NOUN
taxlaw-2837	76	6	in	in	ADP
taxlaw-2837	76	7	erisa	erisa	NOUN
taxlaw-2837	76	8	’s	’s	PART
taxlaw-2837	76	9	legislative	legislative	ADJ
taxlaw-2837	76	10	journey	journey	NOUN
taxlaw-2837	76	11	,	,	PUNCT
taxlaw-2837	76	12	“	"	PUNCT
taxlaw-2837	76	13	there	there	PRON
taxlaw-2837	76	14	is	be	VERB
taxlaw-2837	76	15	almost	almost	ADV
taxlaw-2837	76	16	nothing	nothing	PRON
taxlaw-2837	76	17	more	more	ADV
taxlaw-2837	76	18	sacred	sacred	ADJ
taxlaw-2837	76	19	in	in	ADP
taxlaw-2837	76	20	congress	congress	PROPN
taxlaw-2837	76	21	than	than	ADP
taxlaw-2837	76	22	committee	committee	NOUN
taxlaw-2837	76	23	jurisdiction	jurisdiction	NOUN
taxlaw-2837	76	24	.	.	PUNCT
taxlaw-2837	77	1	if	if	SCONJ
taxlaw-2837	77	2	one	one	NUM
taxlaw-2837	77	3	committee	committee	NOUN
taxlaw-2837	77	4	encroaches	encroach	VERB
taxlaw-2837	77	5	on	on	ADP
taxlaw-2837	77	6	the	the	DET
taxlaw-2837	77	7	jurisdiction	jurisdiction	NOUN
taxlaw-2837	77	8	of	of	ADP
taxlaw-2837	77	9	another	another	PRON
taxlaw-2837	77	10	,	,	PUNCT
taxlaw-2837	77	11	there	there	PRON
taxlaw-2837	77	12	is	be	VERB
taxlaw-2837	77	13	bound	bind	VERB
taxlaw-2837	77	14	to	to	PART
taxlaw-2837	77	15	be	be	AUX
taxlaw-2837	77	16	a	a	DET
taxlaw-2837	77	17	great	great	ADJ
taxlaw-2837	77	18	deal	deal	NOUN
taxlaw-2837	77	19	of	of	ADP
taxlaw-2837	77	20	pushback	pushback	NOUN
taxlaw-2837	77	21	,	,	PUNCT
taxlaw-2837	77	22	sometimes	sometimes	ADV
taxlaw-2837	77	23	very	very	ADV
taxlaw-2837	77	24	severe	severe	ADJ
taxlaw-2837	77	25	pushback	pushback	NOUN
taxlaw-2837	77	26	.	.	PUNCT
taxlaw-2837	78	1	this	this	PRON
taxlaw-2837	78	2	is	be	AUX
taxlaw-2837	78	3	what	what	PRON
taxlaw-2837	78	4	happened	happen	VERB
taxlaw-2837	78	5	in	in	ADP
taxlaw-2837	78	6	spades	spade	NOUN
taxlaw-2837	78	7	with	with	ADP
taxlaw-2837	78	8	erisa	erisa	NOUN
taxlaw-2837	78	9	.	.	PUNCT
taxlaw-2837	79	1	much	much	ADJ
taxlaw-2837	79	2	of	of	ADP
taxlaw-2837	79	3	the	the	DET
taxlaw-2837	79	4	story	story	NOUN
taxlaw-2837	79	5	of	of	ADP
taxlaw-2837	79	6	erisa	erisa	NOUN
taxlaw-2837	79	7	's	's	PART
taxlaw-2837	79	8	passage	passage	NOUN
taxlaw-2837	79	9	necessarily	necessarily	ADV
taxlaw-2837	79	10	becomes	become	VERB
taxlaw-2837	79	11	the	the	DET
taxlaw-2837	79	12	story	story	NOUN
taxlaw-2837	79	13	of	of	ADP
taxlaw-2837	79	14	the	the	DET
taxlaw-2837	79	15	clash	clash	NOUN
taxlaw-2837	79	16	between	between	ADP
taxlaw-2837	79	17	the	the	DET
taxlaw-2837	79	18	tax	tax	NOUN
taxlaw-2837	79	19	and	and	CCONJ
taxlaw-2837	79	20	labor	labor	NOUN
taxlaw-2837	79	21	committees	committee	NOUN
taxlaw-2837	79	22	and	and	CCONJ
taxlaw-2837	79	23	how	how	SCONJ
taxlaw-2837	79	24	that	that	PRON
taxlaw-2837	79	25	was	be	AUX
taxlaw-2837	79	26	resolved	resolve	VERB
taxlaw-2837	79	27	.	.	PUNCT
taxlaw-2837	80	1	”22	”22	PROPN
taxlaw-2837	80	2	joint	joint	ADJ
taxlaw-2837	80	3	treasury	treasury	NOUN
taxlaw-2837	80	4	and	and	CCONJ
taxlaw-2837	80	5	labor	labor	NOUN
taxlaw-2837	80	6	authority	authority	NOUN
taxlaw-2837	80	7	was	be	AUX
taxlaw-2837	80	8	necessary	necessary	ADJ
taxlaw-2837	80	9	in	in	ADP
taxlaw-2837	80	10	order	order	NOUN
taxlaw-2837	80	11	to	to	PART
taxlaw-2837	80	12	secure	secure	VERB
taxlaw-2837	80	13	passage	passage	NOUN
taxlaw-2837	80	14	12	12	NUM
taxlaw-2837	80	15	see	see	NOUN
taxlaw-2837	80	16	,	,	PUNCT
taxlaw-2837	80	17	e.g.	e.g.	ADV
taxlaw-2837	80	18	,	,	PUNCT
taxlaw-2837	80	19	i.r.c	i.r.c	NOUN
taxlaw-2837	80	20	.	.	PUNCT
taxlaw-2837	81	1	§	§	PROPN
taxlaw-2837	81	2	§	§	PROPN
taxlaw-2837	81	3	401(a)(3	401(a)(3	NUM
taxlaw-2837	81	4	)	)	PUNCT
taxlaw-2837	81	5	;	;	PUNCT
taxlaw-2837	82	1	404(a)(3)(a	404(a)(3)(a	X
taxlaw-2837	82	2	)	)	PUNCT
taxlaw-2837	82	3	;	;	PUNCT
taxlaw-2837	82	4	415(a	415(a	NUM
taxlaw-2837	82	5	)	)	PUNCT
taxlaw-2837	82	6	,	,	PUNCT
taxlaw-2837	82	7	(	(	PUNCT
taxlaw-2837	82	8	b	b	X
taxlaw-2837	82	9	)	)	PUNCT
taxlaw-2837	82	10	(	(	PUNCT
taxlaw-2837	82	11	2015	2015	NUM
taxlaw-2837	82	12	)	)	PUNCT
taxlaw-2837	82	13	.	.	PUNCT
taxlaw-2837	83	1	13	13	NUM
taxlaw-2837	83	2	see	see	VERB
taxlaw-2837	83	3	i.r.c	i.r.c	NOUN
taxlaw-2837	83	4	.	.	PUNCT
taxlaw-2837	84	1	§	§	PROPN
taxlaw-2837	84	2	§	§	PROPN
taxlaw-2837	84	3	4975(a	4975(a	NOUN
taxlaw-2837	84	4	)	)	PUNCT
taxlaw-2837	84	5	,	,	PUNCT
taxlaw-2837	84	6	4975(c)(1)(e	4975(c)(1)(e	NUM
taxlaw-2837	84	7	)	)	PUNCT
taxlaw-2837	84	8	(	(	PUNCT
taxlaw-2837	84	9	2015	2015	NUM
taxlaw-2837	84	10	)	)	PUNCT
taxlaw-2837	84	11	.	.	PUNCT
taxlaw-2837	85	1	14	14	NUM
taxlaw-2837	85	2	see	see	VERB
taxlaw-2837	85	3	29	29	NUM
taxlaw-2837	85	4	u.s.c	u.s.c	ADJ
taxlaw-2837	85	5	.	.	PUNCT
taxlaw-2837	86	1	§	§	PROPN
taxlaw-2837	86	2	§	§	PROPN
taxlaw-2837	86	3	1001	1001	NUM
taxlaw-2837	86	4	et	et	PROPN
taxlaw-2837	86	5	seq	seq	PROPN
taxlaw-2837	86	6	.	.	PUNCT
taxlaw-2837	87	1	(	(	PUNCT
taxlaw-2837	87	2	2015	2015	NUM
taxlaw-2837	87	3	)	)	PUNCT
taxlaw-2837	87	4	.	.	PUNCT
taxlaw-2837	88	1	15	15	NUM
taxlaw-2837	88	2	erisa	erisa	NOUN
taxlaw-2837	88	3	created	create	VERB
taxlaw-2837	88	4	the	the	DET
taxlaw-2837	88	5	office	office	NOUN
taxlaw-2837	88	6	of	of	ADP
taxlaw-2837	88	7	assistant	assistant	NOUN
taxlaw-2837	88	8	commissioner	commissioner	NOUN
taxlaw-2837	88	9	,	,	PUNCT
taxlaw-2837	88	10	employee	employee	NOUN
taxlaw-2837	88	11	plans	plan	NOUN
taxlaw-2837	88	12	and	and	CCONJ
taxlaw-2837	88	13	exempt	exempt	ADJ
taxlaw-2837	88	14	organizations	organization	NOUN
taxlaw-2837	88	15	within	within	ADP
taxlaw-2837	88	16	the	the	DET
taxlaw-2837	88	17	internal	internal	ADJ
taxlaw-2837	88	18	revenue	revenue	NOUN
taxlaw-2837	88	19	service	service	NOUN
taxlaw-2837	88	20	.	.	PUNCT
taxlaw-2837	89	1	see	see	VERB
taxlaw-2837	89	2	commerce	commerce	NOUN
taxlaw-2837	89	3	clearing	clearing	PROPN
taxlaw-2837	89	4	house	house	PROPN
taxlaw-2837	89	5	,	,	PUNCT
taxlaw-2837	89	6	inc	inc	PROPN
taxlaw-2837	89	7	.	.	PROPN
taxlaw-2837	89	8	,	,	PUNCT
taxlaw-2837	89	9	supra	supra	PROPN
taxlaw-2837	89	10	note	note	PROPN
taxlaw-2837	89	11	11	11	NUM
taxlaw-2837	89	12	,	,	PUNCT
taxlaw-2837	89	13	at	at	ADP
taxlaw-2837	89	14	904	904	NUM
taxlaw-2837	89	15	.	.	PUNCT
taxlaw-2837	90	1	16	16	NUM
taxlaw-2837	90	2	employee	employee	NOUN
taxlaw-2837	90	3	retirement	retirement	PROPN
taxlaw-2837	90	4	income	income	PROPN
taxlaw-2837	90	5	security	security	PROPN
taxlaw-2837	90	6	act	act	NOUN
taxlaw-2837	90	7	of	of	ADP
taxlaw-2837	90	8	1974	1974	NUM
taxlaw-2837	90	9	,	,	PUNCT
taxlaw-2837	90	10	pub	pub	NOUN
taxlaw-2837	90	11	.	.	PUNCT
taxlaw-2837	91	1	l.	l.	PROPN
taxlaw-2837	91	2	93	93	NUM
taxlaw-2837	91	3	-	-	SYM
taxlaw-2837	91	4	406	406	NUM
taxlaw-2837	91	5	,	,	PUNCT
taxlaw-2837	91	6	§	§	PROPN
taxlaw-2837	91	7	3004	3004	NUM
taxlaw-2837	91	8	.	.	PUNCT
taxlaw-2837	92	1	17	17	NUM
taxlaw-2837	92	2	for	for	ADP
taxlaw-2837	92	3	example	example	NOUN
taxlaw-2837	92	4	,	,	PUNCT
taxlaw-2837	92	5	primary	primary	ADJ
taxlaw-2837	92	6	administrative	administrative	ADJ
taxlaw-2837	92	7	responsibility	responsibility	NOUN
taxlaw-2837	92	8	for	for	ADP
taxlaw-2837	92	9	participation	participation	NOUN
taxlaw-2837	92	10	,	,	PUNCT
taxlaw-2837	92	11	vesting	vest	VERB
taxlaw-2837	92	12	,	,	PUNCT
taxlaw-2837	92	13	and	and	CCONJ
taxlaw-2837	92	14	funding	funding	NOUN
taxlaw-2837	92	15	provisions	provision	NOUN
taxlaw-2837	92	16	was	be	AUX
taxlaw-2837	92	17	assigned	assign	VERB
taxlaw-2837	92	18	to	to	ADP
taxlaw-2837	92	19	the	the	DET
taxlaw-2837	92	20	irs	irs	PROPN
taxlaw-2837	92	21	.	.	PUNCT
taxlaw-2837	93	1	commerce	commerce	PROPN
taxlaw-2837	93	2	clearing	clearing	PROPN
taxlaw-2837	93	3	house	house	PROPN
taxlaw-2837	93	4	,	,	PUNCT
taxlaw-2837	93	5	inc	inc	PROPN
taxlaw-2837	93	6	.	.	PROPN
taxlaw-2837	93	7	,	,	PUNCT
taxlaw-2837	93	8	supra	supra	PROPN
taxlaw-2837	93	9	note	note	PROPN
taxlaw-2837	93	10	11	11	NUM
taxlaw-2837	93	11	,	,	PUNCT
taxlaw-2837	93	12	at	at	ADP
taxlaw-2837	93	13	901	901	NUM
taxlaw-2837	93	14	.	.	PUNCT
taxlaw-2837	94	1	the	the	DET
taxlaw-2837	94	2	irs	irs	PROPN
taxlaw-2837	94	3	was	be	AUX
taxlaw-2837	94	4	also	also	ADV
taxlaw-2837	94	5	granted	grant	VERB
taxlaw-2837	94	6	authority	authority	NOUN
taxlaw-2837	94	7	to	to	PART
taxlaw-2837	94	8	audit	audit	VERB
taxlaw-2837	94	9	qualified	qualified	ADJ
taxlaw-2837	94	10	plans	plan	NOUN
taxlaw-2837	94	11	.	.	PUNCT
taxlaw-2837	95	1	i	i	PRON
taxlaw-2837	95	2	d.	d.	PROPN
taxlaw-2837	95	3	at	at	ADP
taxlaw-2837	95	4	902	902	NUM
taxlaw-2837	95	5	.	.	PUNCT
taxlaw-2837	96	1	18	18	NUM
taxlaw-2837	96	2	reorganization	reorganization	NOUN
taxlaw-2837	96	3	plan	plan	NOUN
taxlaw-2837	96	4	no	no	NOUN
taxlaw-2837	96	5	.	.	NOUN
taxlaw-2837	96	6	4	4	NUM
taxlaw-2837	96	7	of	of	ADP
taxlaw-2837	96	8	1978	1978	NUM
taxlaw-2837	96	9	,	,	PUNCT
taxlaw-2837	96	10	5	5	NUM
taxlaw-2837	96	11	u.s.c	u.s.c	NOUN
taxlaw-2837	96	12	.	.	PUNCT
taxlaw-2837	97	1	app	app	PROPN
taxlaw-2837	97	2	.	.	PUNCT
taxlaw-2837	98	1	(	(	PUNCT
taxlaw-2837	98	2	2006	2006	NUM
taxlaw-2837	98	3	)	)	PUNCT
taxlaw-2837	98	4	.	.	PUNCT
taxlaw-2837	99	1	19	19	NUM
taxlaw-2837	100	1	i	i	PRON
taxlaw-2837	100	2	d.	d.	PROPN
taxlaw-2837	100	3	20	20	NUM
taxlaw-2837	101	1	i	i	PRON
taxlaw-2837	101	2	d.	d.	PROPN
taxlaw-2837	101	3	21	21	NUM
taxlaw-2837	102	1	i	i	PROPN
taxlaw-2837	102	2	d.	d.	PROPN
taxlaw-2837	102	3	22	22	NUM
taxlaw-2837	102	4	panel	panel	NOUN
taxlaw-2837	102	5	2	2	NUM
taxlaw-2837	102	6	:	:	PUNCT
taxlaw-2837	102	7	making	make	VERB
taxlaw-2837	102	8	sausage	sausage	NOUN
taxlaw-2837	102	9	–	–	PUNCT
taxlaw-2837	102	10	the	the	DET
taxlaw-2837	102	11	ninety	ninety	NUM
taxlaw-2837	102	12	-	-	PUNCT
taxlaw-2837	102	13	third	third	NOUN
taxlaw-2837	102	14	congress	congress	PROPN
taxlaw-2837	102	15	and	and	CCONJ
taxlaw-2837	102	16	erisa	erisa	NOUN
taxlaw-2837	102	17	,	,	PUNCT
taxlaw-2837	102	18	6	6	NUM
taxlaw-2837	102	19	drexel	drexel	PROPN
taxlaw-2837	102	20	l.	l.	PROPN
taxlaw-2837	102	21	rev	rev	PROPN
taxlaw-2837	102	22	.	.	PROPN
taxlaw-2837	102	23	291	291	NUM
taxlaw-2837	102	24	,	,	PUNCT
taxlaw-2837	102	25	300	300	NUM
taxlaw-2837	102	26	(	(	PUNCT
taxlaw-2837	102	27	2014	2014	NUM
taxlaw-2837	102	28	)	)	PUNCT
taxlaw-2837	102	29	.	.	PUNCT
taxlaw-2837	103	1	128	128	NUM
taxlaw-2837	103	2	columbia	columbia	PROPN
taxlaw-2837	103	3	journal	journal	PROPN
taxlaw-2837	103	4	of	of	ADP
taxlaw-2837	103	5	tax	tax	NOUN
taxlaw-2837	103	6	law	law	NOUN
taxlaw-2837	103	7	[	[	X
taxlaw-2837	103	8	vol.7:123	vol.7:123	PROPN
taxlaw-2837	103	9	of	of	ADP
taxlaw-2837	103	10	erisa	erisa	NOUN
taxlaw-2837	103	11	because	because	SCONJ
taxlaw-2837	103	12	neither	neither	CCONJ
taxlaw-2837	103	13	committee	committee	NOUN
taxlaw-2837	103	14	nor	nor	CCONJ
taxlaw-2837	103	15	agency	agency	NOUN
taxlaw-2837	103	16	was	be	AUX
taxlaw-2837	103	17	willing	willing	ADJ
taxlaw-2837	103	18	to	to	PART
taxlaw-2837	103	19	give	give	VERB
taxlaw-2837	103	20	up	up	ADP
taxlaw-2837	103	21	jurisdiction	jurisdiction	NOUN
taxlaw-2837	103	22	over	over	ADP
taxlaw-2837	103	23	pensions	pension	NOUN
taxlaw-2837	103	24	.	.	PUNCT
taxlaw-2837	104	1	joint	joint	ADJ
taxlaw-2837	104	2	administration	administration	NOUN
taxlaw-2837	104	3	was	be	AUX
taxlaw-2837	104	4	the	the	DET
taxlaw-2837	104	5	result	result	NOUN
taxlaw-2837	104	6	of	of	ADP
taxlaw-2837	104	7	“	"	PUNCT
taxlaw-2837	104	8	interagency	interagency	NOUN
taxlaw-2837	104	9	jealousy	jealousy	NOUN
taxlaw-2837	104	10	.	.	PUNCT
taxlaw-2837	105	1	”23	”23	X
taxlaw-2837	105	2	following	follow	VERB
taxlaw-2837	105	3	passage	passage	NOUN
taxlaw-2837	105	4	of	of	ADP
taxlaw-2837	105	5	erisa	erisa	NOUN
taxlaw-2837	105	6	,	,	PUNCT
taxlaw-2837	105	7	some	some	PRON
taxlaw-2837	105	8	saw	see	VERB
taxlaw-2837	105	9	joint	joint	ADJ
taxlaw-2837	105	10	administration	administration	NOUN
taxlaw-2837	105	11	as	as	ADP
taxlaw-2837	105	12	a	a	DET
taxlaw-2837	105	13	positive	positive	ADJ
taxlaw-2837	105	14	,	,	PUNCT
taxlaw-2837	105	15	based	base	VERB
taxlaw-2837	105	16	on	on	ADP
taxlaw-2837	105	17	the	the	DET
taxlaw-2837	105	18	belief	belief	NOUN
taxlaw-2837	105	19	that	that	SCONJ
taxlaw-2837	105	20	the	the	DET
taxlaw-2837	105	21	department	department	NOUN
taxlaw-2837	105	22	of	of	ADP
taxlaw-2837	105	23	labor	labor	NOUN
taxlaw-2837	105	24	should	should	AUX
taxlaw-2837	105	25	not	not	PART
taxlaw-2837	105	26	be	be	AUX
taxlaw-2837	105	27	left	leave	VERB
taxlaw-2837	105	28	to	to	PART
taxlaw-2837	105	29	enforce	enforce	VERB
taxlaw-2837	105	30	erisa	erisa	NOUN
taxlaw-2837	105	31	given	give	VERB
taxlaw-2837	105	32	its	its	PRON
taxlaw-2837	105	33	closeness	closeness	NOUN
taxlaw-2837	105	34	with	with	ADP
taxlaw-2837	105	35	organized	organize	VERB
taxlaw-2837	105	36	labor.24	labor.24	NOUN
taxlaw-2837	105	37	in	in	ADP
taxlaw-2837	105	38	other	other	ADJ
taxlaw-2837	105	39	words	word	NOUN
taxlaw-2837	105	40	,	,	PUNCT
taxlaw-2837	105	41	there	there	PRON
taxlaw-2837	105	42	was	be	VERB
taxlaw-2837	105	43	a	a	DET
taxlaw-2837	105	44	belief	belief	NOUN
taxlaw-2837	105	45	that	that	SCONJ
taxlaw-2837	105	46	treasury	treasury	PROPN
taxlaw-2837	105	47	would	would	AUX
taxlaw-2837	105	48	be	be	AUX
taxlaw-2837	105	49	a	a	DET
taxlaw-2837	105	50	more	more	ADV
taxlaw-2837	105	51	neutral	neutral	ADJ
taxlaw-2837	105	52	enforcer	enforcer	NOUN
taxlaw-2837	105	53	than	than	ADP
taxlaw-2837	105	54	labor	labor	NOUN
taxlaw-2837	105	55	.	.	PUNCT
taxlaw-2837	106	1	however	however	ADV
taxlaw-2837	106	2	,	,	PUNCT
taxlaw-2837	106	3	this	this	PRON
taxlaw-2837	106	4	was	be	AUX
taxlaw-2837	106	5	considered	consider	VERB
taxlaw-2837	106	6	to	to	PART
taxlaw-2837	106	7	be	be	AUX
taxlaw-2837	106	8	a	a	DET
taxlaw-2837	106	9	positive	positive	ADJ
taxlaw-2837	106	10	side	side	NOUN
taxlaw-2837	106	11	effect	effect	NOUN
taxlaw-2837	106	12	of	of	ADP
taxlaw-2837	106	13	the	the	DET
taxlaw-2837	106	14	joint	joint	ADJ
taxlaw-2837	106	15	administrative	administrative	ADJ
taxlaw-2837	106	16	structure	structure	NOUN
taxlaw-2837	106	17	,	,	PUNCT
taxlaw-2837	106	18	not	not	PART
taxlaw-2837	106	19	a	a	DET
taxlaw-2837	106	20	motivation	motivation	NOUN
taxlaw-2837	106	21	for	for	ADP
taxlaw-2837	106	22	the	the	DET
taxlaw-2837	106	23	structure	structure	NOUN
taxlaw-2837	106	24	’s	’s	PART
taxlaw-2837	106	25	creation	creation	NOUN
taxlaw-2837	106	26	.	.	PUNCT
taxlaw-2837	107	1	while	while	SCONJ
taxlaw-2837	107	2	the	the	DET
taxlaw-2837	107	3	reasons	reason	NOUN
taxlaw-2837	107	4	behind	behind	ADP
taxlaw-2837	107	5	the	the	DET
taxlaw-2837	107	6	creation	creation	NOUN
taxlaw-2837	107	7	of	of	ADP
taxlaw-2837	107	8	the	the	DET
taxlaw-2837	107	9	joint	joint	ADJ
taxlaw-2837	107	10	administrative	administrative	ADJ
taxlaw-2837	107	11	structure	structure	NOUN
taxlaw-2837	107	12	of	of	ADP
taxlaw-2837	107	13	erisa	erisa	NOUN
taxlaw-2837	107	14	are	be	AUX
taxlaw-2837	107	15	not	not	PART
taxlaw-2837	107	16	noble	noble	ADJ
taxlaw-2837	107	17	,	,	PUNCT
taxlaw-2837	107	18	scholars	scholar	NOUN
taxlaw-2837	107	19	have	have	AUX
taxlaw-2837	107	20	put	put	VERB
taxlaw-2837	107	21	forth	forth	ADP
taxlaw-2837	107	22	a	a	DET
taxlaw-2837	107	23	variety	variety	NOUN
taxlaw-2837	107	24	of	of	ADP
taxlaw-2837	107	25	arguments	argument	NOUN
taxlaw-2837	107	26	concerning	concern	VERB
taxlaw-2837	107	27	the	the	DET
taxlaw-2837	107	28	benefits	benefit	NOUN
taxlaw-2837	107	29	of	of	ADP
taxlaw-2837	107	30	this	this	DET
taxlaw-2837	107	31	increasingly	increasingly	ADV
taxlaw-2837	107	32	common	common	ADJ
taxlaw-2837	107	33	regulatory	regulatory	ADJ
taxlaw-2837	107	34	structure	structure	NOUN
taxlaw-2837	107	35	.	.	PUNCT
taxlaw-2837	108	1	professors	professor	NOUN
taxlaw-2837	108	2	freeman	freeman	PROPN
taxlaw-2837	108	3	and	and	CCONJ
taxlaw-2837	108	4	rossi	rossi	PROPN
taxlaw-2837	108	5	have	have	AUX
taxlaw-2837	108	6	declared	declare	VERB
taxlaw-2837	108	7	interagency	interagency	NOUN
taxlaw-2837	108	8	coordination	coordination	NOUN
taxlaw-2837	108	9	as	as	ADP
taxlaw-2837	108	10	“	"	PUNCT
taxlaw-2837	108	11	one	one	NUM
taxlaw-2837	108	12	of	of	ADP
taxlaw-2837	108	13	the	the	DET
taxlaw-2837	108	14	central	central	ADJ
taxlaw-2837	108	15	challenges	challenge	NOUN
taxlaw-2837	108	16	of	of	ADP
taxlaw-2837	108	17	modern	modern	ADJ
taxlaw-2837	108	18	governance	governance	NOUN
taxlaw-2837	108	19	.	.	PUNCT
taxlaw-2837	108	20	”	"	PUNCT
taxlaw-2837	109	1	25	25	NUM
taxlaw-2837	109	2	one	one	NUM
taxlaw-2837	109	3	straightforward	straightforward	ADJ
taxlaw-2837	109	4	defense	defense	NOUN
taxlaw-2837	109	5	of	of	ADP
taxlaw-2837	109	6	multiple	multiple	ADJ
taxlaw-2837	109	7	-	-	PUNCT
taxlaw-2837	109	8	agency	agency	NOUN
taxlaw-2837	109	9	jurisdiction	jurisdiction	NOUN
taxlaw-2837	109	10	is	be	AUX
taxlaw-2837	109	11	that	that	SCONJ
taxlaw-2837	109	12	complex	complex	ADJ
taxlaw-2837	109	13	policy	policy	NOUN
taxlaw-2837	109	14	problems	problem	NOUN
taxlaw-2837	109	15	can	can	AUX
taxlaw-2837	109	16	benefit	benefit	VERB
taxlaw-2837	109	17	from	from	ADP
taxlaw-2837	109	18	the	the	DET
taxlaw-2837	109	19	“	"	PUNCT
taxlaw-2837	109	20	unique	unique	ADJ
taxlaw-2837	109	21	expertise	expertise	NOUN
taxlaw-2837	109	22	and	and	CCONJ
taxlaw-2837	109	23	competencies	competency	NOUN
taxlaw-2837	109	24	of	of	ADP
taxlaw-2837	109	25	different	different	ADJ
taxlaw-2837	109	26	agencies	agency	NOUN
taxlaw-2837	109	27	.	.	PUNCT
taxlaw-2837	110	1	”26	”26	VERB
taxlaw-2837	110	2	when	when	SCONJ
taxlaw-2837	110	3	we	we	PRON
taxlaw-2837	110	4	consider	consider	VERB
taxlaw-2837	110	5	the	the	DET
taxlaw-2837	110	6	irs	irs	PROPN
taxlaw-2837	110	7	and	and	CCONJ
taxlaw-2837	110	8	labor	labor	NOUN
taxlaw-2837	110	9	,	,	PUNCT
taxlaw-2837	110	10	this	this	DET
taxlaw-2837	110	11	argument	argument	NOUN
taxlaw-2837	110	12	has	have	VERB
taxlaw-2837	110	13	some	some	DET
taxlaw-2837	110	14	appeal	appeal	NOUN
taxlaw-2837	110	15	.	.	PUNCT
taxlaw-2837	111	1	while	while	SCONJ
taxlaw-2837	111	2	labor	labor	NOUN
taxlaw-2837	111	3	may	may	AUX
taxlaw-2837	111	4	be	be	AUX
taxlaw-2837	111	5	well	well	ADV
taxlaw-2837	111	6	-	-	PUNCT
taxlaw-2837	111	7	suited	suit	VERB
taxlaw-2837	111	8	to	to	ADP
taxlaw-2837	111	9	tasks	task	NOUN
taxlaw-2837	111	10	that	that	PRON
taxlaw-2837	111	11	touch	touch	NOUN
taxlaw-2837	111	12	on	on	ADP
taxlaw-2837	111	13	the	the	DET
taxlaw-2837	111	14	interactions	interaction	NOUN
taxlaw-2837	111	15	between	between	ADP
taxlaw-2837	111	16	employers	employer	NOUN
taxlaw-2837	111	17	and	and	CCONJ
taxlaw-2837	111	18	employees	employee	NOUN
taxlaw-2837	111	19	,	,	PUNCT
taxlaw-2837	111	20	the	the	DET
taxlaw-2837	111	21	irs	irs	PROPN
taxlaw-2837	111	22	may	may	AUX
taxlaw-2837	111	23	be	be	AUX
taxlaw-2837	111	24	better	well	ADV
taxlaw-2837	111	25	suited	suit	VERB
taxlaw-2837	111	26	for	for	ADP
taxlaw-2837	111	27	highly	highly	ADV
taxlaw-2837	111	28	technical	technical	ADJ
taxlaw-2837	111	29	tasks	task	NOUN
taxlaw-2837	111	30	.	.	PUNCT
taxlaw-2837	112	1	another	another	DET
taxlaw-2837	112	2	argument	argument	NOUN
taxlaw-2837	112	3	put	put	VERB
taxlaw-2837	112	4	forward	forward	ADV
taxlaw-2837	112	5	is	be	AUX
taxlaw-2837	112	6	that	that	SCONJ
taxlaw-2837	112	7	shared	share	VERB
taxlaw-2837	112	8	jurisdiction	jurisdiction	NOUN
taxlaw-2837	112	9	acts	act	VERB
taxlaw-2837	112	10	as	as	ADP
taxlaw-2837	112	11	a	a	DET
taxlaw-2837	112	12	check	check	NOUN
taxlaw-2837	112	13	on	on	ADP
taxlaw-2837	112	14	agency	agency	NOUN
taxlaw-2837	112	15	behavior	behavior	NOUN
taxlaw-2837	112	16	,	,	PUNCT
taxlaw-2837	112	17	by	by	ADP
taxlaw-2837	112	18	reducing	reduce	VERB
taxlaw-2837	112	19	the	the	DET
taxlaw-2837	112	20	risk	risk	NOUN
taxlaw-2837	112	21	of	of	ADP
taxlaw-2837	112	22	a	a	DET
taxlaw-2837	112	23	single	single	ADJ
taxlaw-2837	112	24	agency	agency	NOUN
taxlaw-2837	112	25	being	be	AUX
taxlaw-2837	112	26	captured	capture	VERB
taxlaw-2837	112	27	by	by	ADP
taxlaw-2837	112	28	regulated	regulated	ADJ
taxlaw-2837	112	29	parties.27	parties.27	PROPN
taxlaw-2837	112	30	iv	iv	NUM
taxlaw-2837	112	31	.	.	PUNCT
taxlaw-2837	113	1	pre	pre	ADJ
taxlaw-2837	113	2	-	-	ADJ
taxlaw-2837	113	3	aca	aca	ADJ
taxlaw-2837	113	4	substantive	substantive	ADJ
taxlaw-2837	113	5	health	health	NOUN
taxlaw-2837	113	6	plan	plan	NOUN
taxlaw-2837	113	7	regulation	regulation	NOUN
taxlaw-2837	113	8	through	through	ADP
taxlaw-2837	113	9	excise	excise	NOUN
taxlaw-2837	113	10	taxes	taxis	NOUN
taxlaw-2837	113	11	while	while	SCONJ
taxlaw-2837	113	12	erisa	erisa	NOUN
taxlaw-2837	113	13	brought	bring	VERB
taxlaw-2837	113	14	the	the	DET
taxlaw-2837	113	15	irs	irs	PROPN
taxlaw-2837	113	16	firmly	firmly	ADV
taxlaw-2837	113	17	into	into	ADP
taxlaw-2837	113	18	the	the	DET
taxlaw-2837	113	19	business	business	NOUN
taxlaw-2837	113	20	of	of	ADP
taxlaw-2837	113	21	employee	employee	NOUN
taxlaw-2837	113	22	benefits	benefit	NOUN
taxlaw-2837	113	23	,	,	PUNCT
taxlaw-2837	113	24	that	that	DET
taxlaw-2837	113	25	work	work	NOUN
taxlaw-2837	113	26	was	be	AUX
taxlaw-2837	113	27	almost	almost	ADV
taxlaw-2837	113	28	exclusively	exclusively	ADV
taxlaw-2837	113	29	concerned	concern	VERB
taxlaw-2837	113	30	with	with	ADP
taxlaw-2837	113	31	traditional	traditional	ADJ
taxlaw-2837	113	32	,	,	PUNCT
taxlaw-2837	113	33	defined	define	VERB
taxlaw-2837	113	34	-	-	PUNCT
taxlaw-2837	113	35	benefit	benefit	NOUN
taxlaw-2837	113	36	pension	pension	NOUN
taxlaw-2837	113	37	plans	plan	NOUN
taxlaw-2837	113	38	.	.	PUNCT
taxlaw-2837	114	1	the	the	DET
taxlaw-2837	114	2	only	only	ADJ
taxlaw-2837	114	3	code	code	NOUN
taxlaw-2837	114	4	provisions	provision	NOUN
taxlaw-2837	114	5	concerned	concern	VERB
taxlaw-2837	114	6	with	with	ADP
taxlaw-2837	114	7	health	health	NOUN
taxlaw-2837	114	8	plans	plan	NOUN
taxlaw-2837	114	9	were	be	AUX
taxlaw-2837	114	10	the	the	DET
taxlaw-2837	114	11	uncomplicated	uncomplicated	ADJ
taxlaw-2837	114	12	sections	section	NOUN
taxlaw-2837	114	13	105	105	NUM
taxlaw-2837	114	14	and	and	CCONJ
taxlaw-2837	114	15	106.28	106.28	NUM
taxlaw-2837	114	16	this	this	DET
taxlaw-2837	114	17	relatively	relatively	ADV
taxlaw-2837	114	18	simple	simple	ADJ
taxlaw-2837	114	19	approach	approach	NOUN
taxlaw-2837	114	20	to	to	ADP
taxlaw-2837	114	21	the	the	DET
taxlaw-2837	114	22	taxation	taxation	NOUN
taxlaw-2837	114	23	of	of	ADP
taxlaw-2837	114	24	employer	employer	NOUN
taxlaw-2837	114	25	-	-	PUNCT
taxlaw-2837	114	26	sponsored	sponsor	VERB
taxlaw-2837	114	27	health	health	NOUN
taxlaw-2837	114	28	plans	plan	NOUN
taxlaw-2837	114	29	began	begin	VERB
taxlaw-2837	114	30	to	to	PART
taxlaw-2837	114	31	change	change	VERB
taxlaw-2837	114	32	in	in	ADP
taxlaw-2837	114	33	the	the	DET
taxlaw-2837	114	34	1980s	1980	NOUN
taxlaw-2837	114	35	,	,	PUNCT
taxlaw-2837	114	36	when	when	SCONJ
taxlaw-2837	114	37	substantive	substantive	ADJ
taxlaw-2837	114	38	requirements	requirement	NOUN
taxlaw-2837	114	39	for	for	ADP
taxlaw-2837	114	40	group	group	NOUN
taxlaw-2837	114	41	health	health	NOUN
taxlaw-2837	114	42	plans	plan	NOUN
taxlaw-2837	114	43	were	be	AUX
taxlaw-2837	114	44	first	first	ADV
taxlaw-2837	114	45	included	include	VERB
taxlaw-2837	114	46	in	in	ADP
taxlaw-2837	114	47	the	the	DET
taxlaw-2837	114	48	code	code	NOUN
taxlaw-2837	114	49	.	.	PUNCT
taxlaw-2837	115	1	prior	prior	ADV
taxlaw-2837	115	2	to	to	ADP
taxlaw-2837	115	3	the	the	DET
taxlaw-2837	115	4	enactment	enactment	NOUN
taxlaw-2837	115	5	of	of	ADP
taxlaw-2837	115	6	the	the	DET
taxlaw-2837	115	7	aca	aca	NOUN
taxlaw-2837	115	8	,	,	PUNCT
taxlaw-2837	115	9	there	there	PRON
taxlaw-2837	115	10	were	be	VERB
taxlaw-2837	115	11	three	three	NUM
taxlaw-2837	115	12	major	major	ADJ
taxlaw-2837	115	13	health	health	NOUN
taxlaw-2837	115	14	plan	plan	NOUN
taxlaw-2837	115	15	-	-	PUNCT
taxlaw-2837	115	16	related	relate	VERB
taxlaw-2837	115	17	additions	addition	NOUN
taxlaw-2837	115	18	to	to	ADP
taxlaw-2837	115	19	the	the	DET
taxlaw-2837	115	20	code	code	NOUN
taxlaw-2837	115	21	that	that	PRON
taxlaw-2837	115	22	meaningfully	meaningfully	ADV
taxlaw-2837	115	23	expanded	expand	VERB
taxlaw-2837	115	24	the	the	DET
taxlaw-2837	115	25	irs	irs	PROPN
taxlaw-2837	115	26	’s	’s	PART
taxlaw-2837	115	27	role	role	NOUN
taxlaw-2837	115	28	in	in	ADP
taxlaw-2837	115	29	health	health	NOUN
taxlaw-2837	115	30	regulation.29	regulation.29	NOUN
taxlaw-2837	115	31	the	the	DET
taxlaw-2837	115	32	first	first	ADJ
taxlaw-2837	115	33	of	of	ADP
taxlaw-2837	115	34	these	these	DET
taxlaw-2837	115	35	substantive	substantive	ADJ
taxlaw-2837	115	36	requirements	requirement	NOUN
taxlaw-2837	115	37	was	be	AUX
taxlaw-2837	115	38	passed	pass	VERB
taxlaw-2837	115	39	as	as	ADP
taxlaw-2837	115	40	part	part	NOUN
taxlaw-2837	115	41	of	of	ADP
taxlaw-2837	115	42	the	the	DET
taxlaw-2837	115	43	consolidated	consolidated	ADJ
taxlaw-2837	115	44	omnibus	omnibus	NOUN
taxlaw-2837	115	45	23	23	NUM
taxlaw-2837	115	46	i	i	PRON
taxlaw-2837	115	47	d.	d.	PROPN
taxlaw-2837	115	48	at	at	ADP
taxlaw-2837	115	49	304	304	NUM
taxlaw-2837	115	50	.	.	PUNCT
taxlaw-2837	115	51	24	24	NUM
taxlaw-2837	115	52	panel	panel	NOUN
taxlaw-2837	115	53	3	3	NUM
taxlaw-2837	115	54	:	:	PUNCT
taxlaw-2837	115	55	negotiating	negotiate	VERB
taxlaw-2837	115	56	the	the	DET
taxlaw-2837	115	57	agency	agency	NOUN
taxlaw-2837	115	58	peace	peace	NOUN
taxlaw-2837	115	59	treaty	treaty	NOUN
taxlaw-2837	115	60	:	:	PUNCT
taxlaw-2837	115	61	reorganization	reorganization	NOUN
taxlaw-2837	115	62	plan	plan	NOUN
taxlaw-2837	115	63	no	no	INTJ
taxlaw-2837	115	64	.	.	NOUN
taxlaw-2837	115	65	4	4	NUM
taxlaw-2837	115	66	,	,	PUNCT
taxlaw-2837	115	67	6	6	NUM
taxlaw-2837	115	68	drexel	drexel	PROPN
taxlaw-2837	115	69	l.	l.	PROPN
taxlaw-2837	115	70	rev	rev	PROPN
taxlaw-2837	115	71	.	.	PROPN
taxlaw-2837	115	72	319	319	NUM
taxlaw-2837	115	73	,	,	PUNCT
taxlaw-2837	115	74	324	324	NUM
taxlaw-2837	115	75	(	(	PUNCT
taxlaw-2837	115	76	2014	2014	NUM
taxlaw-2837	115	77	)	)	PUNCT
taxlaw-2837	115	78	.	.	PUNCT
taxlaw-2837	116	1	25	25	NUM
taxlaw-2837	116	2	jody	jody	PROPN
taxlaw-2837	116	3	freeman	freeman	PROPN
taxlaw-2837	116	4	&	&	CCONJ
taxlaw-2837	116	5	jim	jim	PROPN
taxlaw-2837	116	6	rossi	rossi	PROPN
taxlaw-2837	116	7	,	,	PUNCT
taxlaw-2837	116	8	agency	agency	NOUN
taxlaw-2837	116	9	coordination	coordination	NOUN
taxlaw-2837	116	10	in	in	ADP
taxlaw-2837	116	11	shared	share	VERB
taxlaw-2837	116	12	regulatory	regulatory	ADJ
taxlaw-2837	116	13	space	space	NOUN
taxlaw-2837	116	14	,	,	PUNCT
taxlaw-2837	116	15	125	125	NUM
taxlaw-2837	116	16	harv	harv	NOUN
taxlaw-2837	116	17	.	.	PUNCT
taxlaw-2837	117	1	l.	l.	PROPN
taxlaw-2837	117	2	rev	rev	PROPN
taxlaw-2837	117	3	.	.	PROPN
taxlaw-2837	117	4	1131	1131	NUM
taxlaw-2837	117	5	,	,	PUNCT
taxlaw-2837	117	6	1134	1134	NUM
taxlaw-2837	117	7	(	(	PUNCT
taxlaw-2837	117	8	2012	2012	NUM
taxlaw-2837	117	9	)	)	PUNCT
taxlaw-2837	117	10	.	.	PUNCT
taxlaw-2837	118	1	26	26	NUM
taxlaw-2837	119	1	i	i	PRON
taxlaw-2837	119	2	d.	d.	PROPN
taxlaw-2837	119	3	at	at	ADP
taxlaw-2837	119	4	1142	1142	NUM
taxlaw-2837	119	5	.	.	PUNCT
taxlaw-2837	120	1	27	27	NUM
taxlaw-2837	121	1	i	i	PRON
taxlaw-2837	121	2	d.	d.	PROPN
taxlaw-2837	121	3	at	at	ADP
taxlaw-2837	121	4	1142	1142	NUM
taxlaw-2837	121	5	-	-	SYM
taxlaw-2837	121	6	43	43	NUM
taxlaw-2837	121	7	.	.	PUNCT
taxlaw-2837	122	1	28	28	NUM
taxlaw-2837	122	2	section	section	NOUN
taxlaw-2837	122	3	105	105	NUM
taxlaw-2837	122	4	did	do	AUX
taxlaw-2837	122	5	become	become	VERB
taxlaw-2837	122	6	slightly	slightly	ADV
taxlaw-2837	122	7	more	more	ADV
taxlaw-2837	122	8	complicated	complicated	ADJ
taxlaw-2837	122	9	when	when	SCONJ
taxlaw-2837	122	10	paragraph	paragraph	NOUN
taxlaw-2837	122	11	(	(	PUNCT
taxlaw-2837	122	12	h	h	NOUN
taxlaw-2837	122	13	)	)	PUNCT
taxlaw-2837	122	14	was	be	AUX
taxlaw-2837	122	15	added	add	VERB
taxlaw-2837	122	16	as	as	ADP
taxlaw-2837	122	17	part	part	NOUN
taxlaw-2837	122	18	of	of	ADP
taxlaw-2837	122	19	1978	1978	NUM
taxlaw-2837	122	20	revenue	revenue	NOUN
taxlaw-2837	122	21	act	act	NOUN
taxlaw-2837	122	22	,	,	PUNCT
taxlaw-2837	122	23	pub	pub	NOUN
taxlaw-2837	122	24	.	.	PUNCT
taxlaw-2837	123	1	l.	l.	PROPN
taxlaw-2837	123	2	95	95	NUM
taxlaw-2837	123	3	-	-	SYM
taxlaw-2837	123	4	600	600	NUM
taxlaw-2837	123	5	§	§	PROPN
taxlaw-2837	123	6	366	366	NUM
taxlaw-2837	123	7	,	,	PUNCT
taxlaw-2837	123	8	which	which	PRON
taxlaw-2837	123	9	taxes	tax	VERB
taxlaw-2837	123	10	discriminatory	discriminatory	ADJ
taxlaw-2837	123	11	health	health	NOUN
taxlaw-2837	123	12	benefits	benefit	NOUN
taxlaw-2837	123	13	provided	provide	VERB
taxlaw-2837	123	14	to	to	ADP
taxlaw-2837	123	15	highlycompensated	highlycompensated	ADJ
taxlaw-2837	123	16	employees	employee	NOUN
taxlaw-2837	123	17	.	.	PUNCT
taxlaw-2837	124	1	29	29	NUM
taxlaw-2837	125	1	i	i	PRON
taxlaw-2837	125	2	omit	omit	VERB
taxlaw-2837	125	3	from	from	ADP
taxlaw-2837	125	4	this	this	DET
taxlaw-2837	125	5	article	article	NOUN
taxlaw-2837	125	6	any	any	DET
taxlaw-2837	125	7	discussion	discussion	NOUN
taxlaw-2837	125	8	of	of	ADP
taxlaw-2837	125	9	section	section	NOUN
taxlaw-2837	125	10	89	89	NUM
taxlaw-2837	125	11	of	of	ADP
taxlaw-2837	125	12	the	the	DET
taxlaw-2837	125	13	code	code	NOUN
taxlaw-2837	125	14	,	,	PUNCT
taxlaw-2837	125	15	which	which	PRON
taxlaw-2837	125	16	was	be	AUX
taxlaw-2837	125	17	added	add	VERB
taxlaw-2837	125	18	to	to	ADP
taxlaw-2837	125	19	the	the	DET
taxlaw-2837	125	20	code	code	NOUN
taxlaw-2837	125	21	as	as	ADP
taxlaw-2837	125	22	part	part	NOUN
taxlaw-2837	125	23	of	of	ADP
taxlaw-2837	125	24	the	the	DET
taxlaw-2837	125	25	1986	1986	NUM
taxlaw-2837	125	26	tax	tax	NOUN
taxlaw-2837	125	27	reform	reform	NOUN
taxlaw-2837	125	28	act	act	PROPN
taxlaw-2837	125	29	.	.	PUNCT
taxlaw-2837	126	1	section	section	NOUN
taxlaw-2837	126	2	89	89	NUM
taxlaw-2837	126	3	imposed	impose	VERB
taxlaw-2837	126	4	non	non	ADJ
taxlaw-2837	126	5	-	-	ADJ
taxlaw-2837	126	6	discrimination	discrimination	ADJ
taxlaw-2837	126	7	requirements	requirement	NOUN
taxlaw-2837	126	8	on	on	ADP
taxlaw-2837	126	9	employer	employer	NOUN
taxlaw-2837	126	10	provided	provide	VERB
taxlaw-2837	126	11	health	health	NOUN
taxlaw-2837	126	12	plans	plan	NOUN
taxlaw-2837	126	13	,	,	PUNCT
taxlaw-2837	126	14	similar	similar	ADJ
taxlaw-2837	126	15	to	to	ADP
taxlaw-2837	126	16	the	the	DET
taxlaw-2837	126	17	requirements	requirement	NOUN
taxlaw-2837	126	18	imposed	impose	VERB
taxlaw-2837	126	19	on	on	ADP
taxlaw-2837	126	20	retirement	retirement	NOUN
taxlaw-2837	126	21	plans	plan	NOUN
taxlaw-2837	126	22	,	,	PUNCT
taxlaw-2837	126	23	and	and	CCONJ
taxlaw-2837	126	24	for	for	ADP
taxlaw-2837	126	25	similar	similar	ADJ
taxlaw-2837	126	26	reasons	reason	NOUN
taxlaw-2837	126	27	.	.	PUNCT
taxlaw-2837	127	1	for	for	ADP
taxlaw-2837	127	2	plans	plan	NOUN
taxlaw-2837	127	3	that	that	PRON
taxlaw-2837	127	4	were	be	AUX
taxlaw-2837	127	5	considered	consider	VERB
taxlaw-2837	127	6	discriminatory	discriminatory	ADJ
taxlaw-2837	127	7	under	under	ADP
taxlaw-2837	127	8	section	section	NOUN
taxlaw-2837	127	9	89	89	NUM
taxlaw-2837	127	10	,	,	PUNCT
taxlaw-2837	127	11	highly	highly	ADV
taxlaw-2837	127	12	-	-	PUNCT
taxlaw-2837	127	13	compensated	compensate	VERB
taxlaw-2837	127	14	employees	employee	NOUN
taxlaw-2837	127	15	covered	cover	VERB
taxlaw-2837	127	16	by	by	ADP
taxlaw-2837	127	17	such	such	ADJ
taxlaw-2837	127	18	plans	plan	NOUN
taxlaw-2837	127	19	had	have	VERB
taxlaw-2837	127	20	to	to	PART
taxlaw-2837	127	21	include	include	VERB
taxlaw-2837	127	22	in	in	ADP
taxlaw-2837	127	23	gross	gross	ADJ
taxlaw-2837	127	24	income	income	NOUN
taxlaw-2837	127	25	the	the	DET
taxlaw-2837	127	26	amount	amount	NOUN
taxlaw-2837	127	27	of	of	ADP
taxlaw-2837	127	28	the	the	DET
taxlaw-2837	127	29	discriminatory	discriminatory	ADJ
taxlaw-2837	127	30	benefit	benefit	NOUN
taxlaw-2837	127	31	.	.	PUNCT
taxlaw-2837	128	1	given	give	VERB
taxlaw-2837	128	2	the	the	DET
taxlaw-2837	128	3	significant	significant	ADJ
taxlaw-2837	128	4	cost	cost	NOUN
taxlaw-2837	128	5	of	of	ADP
taxlaw-2837	128	6	the	the	DET
taxlaw-2837	128	7	tax	tax	NOUN
taxlaw-2837	128	8	expenditure	expenditure	NOUN
taxlaw-2837	128	9	for	for	ADP
taxlaw-2837	128	10	employer	employer	NOUN
taxlaw-2837	128	11	-	-	PUNCT
taxlaw-2837	128	12	provided	provide	VERB
taxlaw-2837	128	13	health	health	NOUN
taxlaw-2837	128	14	plans	plan	NOUN
taxlaw-2837	128	15	,	,	PUNCT
taxlaw-2837	128	16	congress	congress	PROPN
taxlaw-2837	128	17	was	be	AUX
taxlaw-2837	128	18	attempting	attempt	VERB
taxlaw-2837	128	19	to	to	PART
taxlaw-2837	128	20	ensure	ensure	VERB
taxlaw-2837	128	21	that	that	SCONJ
taxlaw-2837	128	22	the	the	DET
taxlaw-2837	128	23	tax	tax	NOUN
taxlaw-2837	128	24	benefit	benefit	NOUN
taxlaw-2837	128	25	was	be	AUX
taxlaw-2837	128	26	not	not	PART
taxlaw-2837	128	27	concentrated	concentrate	VERB
taxlaw-2837	128	28	among	among	ADP
taxlaw-2837	128	29	highly	highly	ADV
taxlaw-2837	128	30	-	-	PUNCT
taxlaw-2837	128	31	compensated	compensate	VERB
taxlaw-2837	128	32	individuals	individual	NOUN
taxlaw-2837	128	33	.	.	PUNCT
taxlaw-2837	129	1	section	section	NOUN
taxlaw-2837	129	2	89	89	NUM
taxlaw-2837	129	3	,	,	PUNCT
taxlaw-2837	129	4	however	however	ADV
taxlaw-2837	129	5	,	,	PUNCT
taxlaw-2837	129	6	was	be	AUX
taxlaw-2837	129	7	not	not	PART
taxlaw-2837	129	8	longlived	longlive	VERB
taxlaw-2837	129	9	.	.	PUNCT
taxlaw-2837	130	1	it	it	PRON
taxlaw-2837	130	2	was	be	AUX
taxlaw-2837	130	3	repealed	repeal	VERB
taxlaw-2837	130	4	in	in	ADP
taxlaw-2837	130	5	1989	1989	NUM
taxlaw-2837	130	6	following	follow	VERB
taxlaw-2837	130	7	significant	significant	ADJ
taxlaw-2837	130	8	backlash	backlash	NOUN
taxlaw-2837	130	9	against	against	ADP
taxlaw-2837	130	10	its	its	PRON
taxlaw-2837	130	11	complexity	complexity	NOUN
taxlaw-2837	130	12	and	and	CCONJ
taxlaw-2837	130	13	administrative	administrative	ADJ
taxlaw-2837	130	14	impracticability	impracticability	NOUN
taxlaw-2837	130	15	.	.	PUNCT
taxlaw-2837	131	1	for	for	ADP
taxlaw-2837	131	2	further	further	ADJ
taxlaw-2837	131	3	information	information	NOUN
taxlaw-2837	131	4	on	on	ADP
taxlaw-2837	131	5	section	section	NOUN
taxlaw-2837	131	6	89	89	NUM
taxlaw-2837	131	7	’s	’s	PART
taxlaw-2837	131	8	history	history	NOUN
taxlaw-2837	131	9	,	,	PUNCT
taxlaw-2837	131	10	see	see	VERB
taxlaw-2837	131	11	rosina	rosina	PROPN
taxlaw-2837	131	12	b.	b.	PROPN
taxlaw-2837	131	13	barker	barker	PROPN
taxlaw-2837	131	14	,	,	PUNCT
taxlaw-2837	131	15	lessons	lesson	NOUN
taxlaw-2837	131	16	from	from	ADP
taxlaw-2837	131	17	a	a	DET
taxlaw-2837	131	18	legislative	legislative	ADJ
taxlaw-2837	131	19	disaster	disaster	NOUN
taxlaw-2837	131	20	,	,	PUNCT
taxlaw-2837	131	21	47	47	NUM
taxlaw-2837	131	22	tax	tax	NOUN
taxlaw-2837	131	23	notes	note	NOUN
taxlaw-2837	131	24	843	843	NUM
taxlaw-2837	131	25	(	(	PUNCT
taxlaw-2837	131	26	1990	1990	NUM
taxlaw-2837	131	27	)	)	PUNCT
taxlaw-2837	131	28	,	,	PUNCT
taxlaw-2837	131	29	http://www.ipbtax.com/assets/pdf/publication_129.pdf	http://www.ipbtax.com/assets/pdf/publication_129.pdf	NOUN
taxlaw-2837	131	30	.	.	NOUN
taxlaw-2837	131	31	2016	2016	NUM
taxlaw-2837	131	32	]	]	PUNCT
taxlaw-2837	131	33	a	a	DET
taxlaw-2837	131	34	partial	partial	ADJ
taxlaw-2837	131	35	defense	defense	NOUN
taxlaw-2837	131	36	of	of	ADP
taxlaw-2837	131	37	the	the	DET
taxlaw-2837	131	38	irs	irs	PROPN
taxlaw-2837	131	39	as	as	ADP
taxlaw-2837	131	40	health	health	NOUN
taxlaw-2837	131	41	care	care	PROPN
taxlaw-2837	131	42	agency	agency	PROPN
taxlaw-2837	131	43	129	129	NUM
taxlaw-2837	131	44	budget	budget	NOUN
taxlaw-2837	131	45	reconciliation	reconciliation	NOUN
taxlaw-2837	131	46	act	act	NOUN
taxlaw-2837	131	47	of	of	ADP
taxlaw-2837	131	48	1985	1985	NUM
taxlaw-2837	131	49	(	(	PUNCT
taxlaw-2837	131	50	cobra).30	cobra).30	PROPN
taxlaw-2837	131	51	cobra	cobra	PROPN
taxlaw-2837	131	52	gave	give	VERB
taxlaw-2837	131	53	participants	participant	NOUN
taxlaw-2837	131	54	the	the	DET
taxlaw-2837	131	55	right	right	NOUN
taxlaw-2837	131	56	to	to	PART
taxlaw-2837	131	57	continue	continue	VERB
taxlaw-2837	131	58	their	their	PRON
taxlaw-2837	131	59	employer	employer	NOUN
taxlaw-2837	131	60	-	-	PUNCT
taxlaw-2837	131	61	provided	provide	VERB
taxlaw-2837	131	62	group	group	NOUN
taxlaw-2837	131	63	coverage	coverage	NOUN
taxlaw-2837	131	64	for	for	ADP
taxlaw-2837	131	65	a	a	DET
taxlaw-2837	131	66	limited	limited	ADJ
taxlaw-2837	131	67	period	period	NOUN
taxlaw-2837	131	68	of	of	ADP
taxlaw-2837	131	69	time	time	NOUN
taxlaw-2837	131	70	if	if	SCONJ
taxlaw-2837	131	71	such	such	ADJ
taxlaw-2837	131	72	coverage	coverage	NOUN
taxlaw-2837	131	73	was	be	AUX
taxlaw-2837	131	74	terminated	terminate	VERB
taxlaw-2837	131	75	as	as	ADP
taxlaw-2837	131	76	a	a	DET
taxlaw-2837	131	77	result	result	NOUN
taxlaw-2837	131	78	of	of	ADP
taxlaw-2837	131	79	a	a	DET
taxlaw-2837	131	80	“	"	PUNCT
taxlaw-2837	131	81	qualifying	qualify	VERB
taxlaw-2837	131	82	event	event	NOUN
taxlaw-2837	131	83	.	.	PUNCT
taxlaw-2837	132	1	”31	”31	PUNCT
taxlaw-2837	132	2	these	these	DET
taxlaw-2837	132	3	provisions	provision	NOUN
taxlaw-2837	132	4	were	be	AUX
taxlaw-2837	132	5	codified	codify	VERB
taxlaw-2837	132	6	in	in	ADP
taxlaw-2837	132	7	the	the	DET
taxlaw-2837	132	8	code	code	NOUN
taxlaw-2837	132	9	,	,	PUNCT
taxlaw-2837	132	10	erisa,32	erisa,32	NOUN
taxlaw-2837	132	11	and	and	CCONJ
taxlaw-2837	132	12	the	the	DET
taxlaw-2837	132	13	public	public	ADJ
taxlaw-2837	132	14	health	health	PROPN
taxlaw-2837	132	15	services	service	NOUN
taxlaw-2837	132	16	act	act	PROPN
taxlaw-2837	132	17	(	(	PUNCT
taxlaw-2837	132	18	“	"	PUNCT
taxlaw-2837	132	19	phsa”).33	phsa”).33	PROPN
taxlaw-2837	132	20	cobra	cobra	NOUN
taxlaw-2837	132	21	,	,	PUNCT
taxlaw-2837	132	22	then	then	ADV
taxlaw-2837	132	23	,	,	PUNCT
taxlaw-2837	132	24	followed	follow	VERB
taxlaw-2837	132	25	the	the	DET
taxlaw-2837	132	26	basic	basic	ADJ
taxlaw-2837	132	27	structure	structure	NOUN
taxlaw-2837	132	28	established	establish	VERB
taxlaw-2837	132	29	by	by	ADP
taxlaw-2837	132	30	erisa	erisa	NOUN
taxlaw-2837	132	31	in	in	ADP
taxlaw-2837	132	32	that	that	SCONJ
taxlaw-2837	132	33	both	both	CCONJ
taxlaw-2837	132	34	treasury	treasury	NOUN
taxlaw-2837	132	35	and	and	CCONJ
taxlaw-2837	132	36	labor	labor	NOUN
taxlaw-2837	132	37	remained	remain	VERB
taxlaw-2837	132	38	involved	involved	ADJ
taxlaw-2837	132	39	in	in	ADP
taxlaw-2837	132	40	the	the	DET
taxlaw-2837	132	41	regulation	regulation	NOUN
taxlaw-2837	132	42	of	of	ADP
taxlaw-2837	132	43	employee	employee	NOUN
taxlaw-2837	132	44	benefits	benefit	NOUN
taxlaw-2837	132	45	.	.	PUNCT
taxlaw-2837	133	1	the	the	DET
taxlaw-2837	133	2	department	department	PROPN
taxlaw-2837	133	3	of	of	ADP
taxlaw-2837	133	4	health	health	PROPN
taxlaw-2837	133	5	&	&	CCONJ
taxlaw-2837	133	6	human	human	PROPN
taxlaw-2837	133	7	services	service	NOUN
taxlaw-2837	133	8	(	(	PUNCT
taxlaw-2837	133	9	“	"	PUNCT
taxlaw-2837	133	10	hhs	hhs	PROPN
taxlaw-2837	133	11	”	"	PUNCT
taxlaw-2837	133	12	)	)	PUNCT
taxlaw-2837	133	13	was	be	AUX
taxlaw-2837	133	14	added	add	VERB
taxlaw-2837	133	15	to	to	ADP
taxlaw-2837	133	16	the	the	DET
taxlaw-2837	133	17	legislative	legislative	ADJ
taxlaw-2837	133	18	scheme	scheme	NOUN
taxlaw-2837	133	19	in	in	ADP
taxlaw-2837	133	20	order	order	NOUN
taxlaw-2837	133	21	to	to	PART
taxlaw-2837	133	22	bring	bring	VERB
taxlaw-2837	133	23	state	state	NOUN
taxlaw-2837	133	24	and	and	CCONJ
taxlaw-2837	133	25	local	local	ADJ
taxlaw-2837	133	26	government	government	NOUN
taxlaw-2837	133	27	plans	plan	NOUN
taxlaw-2837	133	28	within	within	ADP
taxlaw-2837	133	29	cobra	cobra	NOUN
taxlaw-2837	133	30	’s	’s	PART
taxlaw-2837	133	31	reach	reach	NOUN
taxlaw-2837	133	32	,	,	PUNCT
taxlaw-2837	133	33	as	as	SCONJ
taxlaw-2837	133	34	erisa	erisa	NOUN
taxlaw-2837	133	35	does	do	AUX
taxlaw-2837	133	36	not	not	PART
taxlaw-2837	133	37	apply	apply	VERB
taxlaw-2837	133	38	to	to	ADP
taxlaw-2837	133	39	such	such	ADJ
taxlaw-2837	133	40	plans	plan	NOUN
taxlaw-2837	133	41	.	.	PUNCT
taxlaw-2837	134	1	while	while	SCONJ
taxlaw-2837	134	2	three	three	NUM
taxlaw-2837	134	3	agencies	agency	NOUN
taxlaw-2837	134	4	were	be	AUX
taxlaw-2837	134	5	involved	involve	VERB
taxlaw-2837	134	6	in	in	ADP
taxlaw-2837	134	7	administering	administer	VERB
taxlaw-2837	134	8	virtually	virtually	ADV
taxlaw-2837	134	9	identical	identical	ADJ
taxlaw-2837	134	10	statutory	statutory	ADJ
taxlaw-2837	134	11	provisions	provision	NOUN
taxlaw-2837	134	12	,	,	PUNCT
taxlaw-2837	134	13	cobra	cobra	NOUN
taxlaw-2837	134	14	was	be	AUX
taxlaw-2837	134	15	silent	silent	ADJ
taxlaw-2837	134	16	as	as	ADP
taxlaw-2837	134	17	to	to	ADP
taxlaw-2837	134	18	how	how	SCONJ
taxlaw-2837	134	19	this	this	DET
taxlaw-2837	134	20	joint	joint	ADJ
taxlaw-2837	134	21	administration	administration	NOUN
taxlaw-2837	134	22	was	be	AUX
taxlaw-2837	134	23	to	to	PART
taxlaw-2837	134	24	operate	operate	VERB
taxlaw-2837	134	25	in	in	ADP
taxlaw-2837	134	26	practice	practice	NOUN
taxlaw-2837	134	27	.	.	PUNCT
taxlaw-2837	135	1	as	as	ADP
taxlaw-2837	135	2	a	a	DET
taxlaw-2837	135	3	result	result	NOUN
taxlaw-2837	135	4	,	,	PUNCT
taxlaw-2837	135	5	the	the	DET
taxlaw-2837	135	6	agencies	agency	NOUN
taxlaw-2837	135	7	relied	rely	VERB
taxlaw-2837	135	8	on	on	ADP
taxlaw-2837	135	9	a	a	DET
taxlaw-2837	135	10	conference	conference	NOUN
taxlaw-2837	135	11	committee	committee	NOUN
taxlaw-2837	135	12	report	report	NOUN
taxlaw-2837	135	13	,	,	PUNCT
taxlaw-2837	135	14	which	which	PRON
taxlaw-2837	135	15	stated	state	VERB
taxlaw-2837	135	16	that	that	SCONJ
taxlaw-2837	135	17	rulemaking	rulemake	VERB
taxlaw-2837	135	18	authority	authority	NOUN
taxlaw-2837	135	19	would	would	AUX
taxlaw-2837	135	20	be	be	AUX
taxlaw-2837	135	21	split	split	VERB
taxlaw-2837	135	22	,	,	PUNCT
taxlaw-2837	135	23	with	with	ADP
taxlaw-2837	135	24	labor	labor	NOUN
taxlaw-2837	135	25	authorized	authorize	VERB
taxlaw-2837	135	26	to	to	PART
taxlaw-2837	135	27	issue	issue	VERB
taxlaw-2837	135	28	regulations	regulation	NOUN
taxlaw-2837	135	29	implementing	implement	VERB
taxlaw-2837	135	30	the	the	DET
taxlaw-2837	135	31	notice	notice	NOUN
taxlaw-2837	135	32	and	and	CCONJ
taxlaw-2837	135	33	disclosure	disclosure	NOUN
taxlaw-2837	135	34	requirements	requirement	NOUN
taxlaw-2837	135	35	of	of	ADP
taxlaw-2837	135	36	cobra	cobra	NOUN
taxlaw-2837	135	37	,	,	PUNCT
taxlaw-2837	135	38	and	and	CCONJ
taxlaw-2837	135	39	the	the	DET
taxlaw-2837	135	40	irs	irs	PROPN
taxlaw-2837	135	41	authorized	authorize	VERB
taxlaw-2837	135	42	to	to	PART
taxlaw-2837	135	43	issue	issue	VERB
taxlaw-2837	135	44	regulations	regulation	NOUN
taxlaw-2837	135	45	defining	define	VERB
taxlaw-2837	135	46	the	the	DET
taxlaw-2837	135	47	required	require	VERB
taxlaw-2837	135	48	continuation	continuation	NOUN
taxlaw-2837	135	49	coverage.34	coverage.34	NOUN
taxlaw-2837	135	50	hhs	hhs	NOUN
taxlaw-2837	135	51	was	be	AUX
taxlaw-2837	135	52	not	not	PART
taxlaw-2837	135	53	granted	grant	VERB
taxlaw-2837	135	54	independent	independent	ADJ
taxlaw-2837	135	55	authority	authority	NOUN
taxlaw-2837	135	56	to	to	PART
taxlaw-2837	135	57	interpret	interpret	VERB
taxlaw-2837	135	58	cobra	cobra	NOUN
taxlaw-2837	135	59	,	,	PUNCT
taxlaw-2837	135	60	instead	instead	ADV
taxlaw-2837	135	61	being	be	AUX
taxlaw-2837	135	62	ordered	order	VERB
taxlaw-2837	135	63	to	to	PART
taxlaw-2837	135	64	conform	conform	VERB
taxlaw-2837	135	65	its	its	PRON
taxlaw-2837	135	66	implementing	implement	VERB
taxlaw-2837	135	67	regulations	regulation	NOUN
taxlaw-2837	135	68	to	to	ADP
taxlaw-2837	135	69	those	those	PRON
taxlaw-2837	135	70	promulgated	promulgate	VERB
taxlaw-2837	135	71	by	by	ADP
taxlaw-2837	135	72	labor	labor	NOUN
taxlaw-2837	135	73	and	and	CCONJ
taxlaw-2837	135	74	treasury.35	treasury.35	NOUN
taxlaw-2837	135	75	cobra	cobra	NOUN
taxlaw-2837	135	76	does	do	AUX
taxlaw-2837	135	77	,	,	PUNCT
taxlaw-2837	135	78	however	however	ADV
taxlaw-2837	135	79	,	,	PUNCT
taxlaw-2837	135	80	contain	contain	VERB
taxlaw-2837	135	81	separate	separate	ADJ
taxlaw-2837	135	82	enforcement	enforcement	NOUN
taxlaw-2837	135	83	provisions	provision	NOUN
taxlaw-2837	135	84	.	.	PUNCT
taxlaw-2837	136	1	on	on	ADP
taxlaw-2837	136	2	the	the	DET
taxlaw-2837	136	3	tax	tax	NOUN
taxlaw-2837	136	4	side	side	NOUN
taxlaw-2837	136	5	,	,	PUNCT
taxlaw-2837	136	6	the	the	DET
taxlaw-2837	136	7	code	code	NOUN
taxlaw-2837	136	8	originally	originally	ADV
taxlaw-2837	136	9	denied	deny	VERB
taxlaw-2837	136	10	a	a	DET
taxlaw-2837	136	11	deduction	deduction	NOUN
taxlaw-2837	136	12	to	to	ADP
taxlaw-2837	136	13	employers	employer	NOUN
taxlaw-2837	136	14	for	for	ADP
taxlaw-2837	136	15	their	their	PRON
taxlaw-2837	136	16	group	group	NOUN
taxlaw-2837	136	17	health	health	NOUN
taxlaw-2837	136	18	plan	plan	NOUN
taxlaw-2837	136	19	contributions	contribution	NOUN
taxlaw-2837	136	20	if	if	SCONJ
taxlaw-2837	136	21	they	they	PRON
taxlaw-2837	136	22	failed	fail	VERB
taxlaw-2837	136	23	to	to	PART
taxlaw-2837	136	24	comply	comply	VERB
taxlaw-2837	136	25	with	with	ADP
taxlaw-2837	136	26	cobra.36	cobra.36	NOUN
taxlaw-2837	136	27	shortly	shortly	ADV
taxlaw-2837	136	28	after	after	ADP
taxlaw-2837	136	29	passage	passage	NOUN
taxlaw-2837	136	30	,	,	PUNCT
taxlaw-2837	136	31	however	however	ADV
taxlaw-2837	136	32	,	,	PUNCT
taxlaw-2837	136	33	the	the	DET
taxlaw-2837	136	34	penalty	penalty	NOUN
taxlaw-2837	136	35	for	for	ADP
taxlaw-2837	136	36	noncompliance	noncompliance	NOUN
taxlaw-2837	136	37	with	with	ADP
taxlaw-2837	136	38	cobra	cobra	NOUN
taxlaw-2837	136	39	’s	’s	PART
taxlaw-2837	136	40	requirements	requirement	NOUN
taxlaw-2837	136	41	was	be	AUX
taxlaw-2837	136	42	changed	change	VERB
taxlaw-2837	136	43	to	to	ADP
taxlaw-2837	136	44	an	an	DET
taxlaw-2837	136	45	excise	excise	NOUN
taxlaw-2837	136	46	tax	tax	NOUN
taxlaw-2837	136	47	payable	payable	ADJ
taxlaw-2837	136	48	by	by	ADP
taxlaw-2837	136	49	the	the	DET
taxlaw-2837	136	50	employer	employer	NOUN
taxlaw-2837	136	51	of	of	ADP
taxlaw-2837	136	52	$	$	SYM
taxlaw-2837	136	53	100	100	NUM
taxlaw-2837	136	54	per	per	ADP
taxlaw-2837	136	55	day	day	NOUN
taxlaw-2837	136	56	per	per	ADP
taxlaw-2837	136	57	affected	affected	ADJ
taxlaw-2837	136	58	individual.37	individual.37	NOUN
taxlaw-2837	136	59	on	on	ADP
taxlaw-2837	136	60	the	the	DET
taxlaw-2837	136	61	erisa	erisa	NOUN
taxlaw-2837	136	62	side	side	NOUN
taxlaw-2837	136	63	,	,	PUNCT
taxlaw-2837	136	64	labor	labor	NOUN
taxlaw-2837	136	65	has	have	VERB
taxlaw-2837	136	66	the	the	DET
taxlaw-2837	136	67	ability	ability	NOUN
taxlaw-2837	136	68	to	to	PART
taxlaw-2837	136	69	enforce	enforce	VERB
taxlaw-2837	136	70	cobra	cobra	NOUN
taxlaw-2837	136	71	by	by	ADP
taxlaw-2837	136	72	bringing	bring	VERB
taxlaw-2837	136	73	a	a	DET
taxlaw-2837	136	74	civil	civil	ADJ
taxlaw-2837	136	75	suit	suit	NOUN
taxlaw-2837	136	76	against	against	ADP
taxlaw-2837	136	77	a	a	DET
taxlaw-2837	136	78	non	non	ADJ
taxlaw-2837	136	79	-	-	ADJ
taxlaw-2837	136	80	complying	complying	ADJ
taxlaw-2837	136	81	employer	employer	NOUN
taxlaw-2837	136	82	,	,	PUNCT
taxlaw-2837	136	83	which	which	PRON
taxlaw-2837	136	84	may	may	AUX
taxlaw-2837	136	85	include	include	VERB
taxlaw-2837	136	86	a	a	DET
taxlaw-2837	136	87	penalty	penalty	NOUN
taxlaw-2837	136	88	of	of	ADP
taxlaw-2837	136	89	up	up	ADP
taxlaw-2837	136	90	to	to	PART
taxlaw-2837	136	91	$	$	SYM
taxlaw-2837	136	92	100	100	NUM
taxlaw-2837	136	93	per	per	ADP
taxlaw-2837	136	94	day	day	NOUN
taxlaw-2837	136	95	for	for	ADP
taxlaw-2837	136	96	each	each	DET
taxlaw-2837	136	97	affected	affect	VERB
taxlaw-2837	136	98	beneficiary	beneficiary	NOUN
taxlaw-2837	136	99	or	or	CCONJ
taxlaw-2837	136	100	participant.38	participant.38	NOUN
taxlaw-2837	136	101	affected	affect	VERB
taxlaw-2837	136	102	individuals	individual	NOUN
taxlaw-2837	136	103	may	may	AUX
taxlaw-2837	136	104	also	also	ADV
taxlaw-2837	136	105	bring	bring	VERB
taxlaw-2837	136	106	civil	civil	ADJ
taxlaw-2837	136	107	suit	suit	NOUN
taxlaw-2837	136	108	under	under	ADP
taxlaw-2837	136	109	erisa	erisa	NOUN
taxlaw-2837	136	110	and	and	CCONJ
taxlaw-2837	136	111	seek	seek	VERB
taxlaw-2837	136	112	the	the	DET
taxlaw-2837	136	113	same	same	ADJ
taxlaw-2837	136	114	remedies.39	remedies.39	NOUN
taxlaw-2837	136	115	finally	finally	ADV
taxlaw-2837	136	116	,	,	PUNCT
taxlaw-2837	136	117	individuals	individual	NOUN
taxlaw-2837	136	118	in	in	ADP
taxlaw-2837	136	119	state	state	NOUN
taxlaw-2837	136	120	and	and	CCONJ
taxlaw-2837	136	121	local	local	ADJ
taxlaw-2837	136	122	government	government	NOUN
taxlaw-2837	136	123	plans	plan	NOUN
taxlaw-2837	136	124	are	be	AUX
taxlaw-2837	136	125	authorized	authorize	VERB
taxlaw-2837	136	126	to	to	PART
taxlaw-2837	136	127	file	file	VERB
taxlaw-2837	136	128	civil	civil	ADJ
taxlaw-2837	136	129	suits	suit	NOUN
taxlaw-2837	136	130	for	for	ADP
taxlaw-2837	136	131	cobra	cobra	PROPN
taxlaw-2837	136	132	noncompliance	noncompliance	NOUN
taxlaw-2837	136	133	under	under	ADP
taxlaw-2837	136	134	the	the	DET
taxlaw-2837	136	135	phsa.40	phsa.40	NOUN
taxlaw-2837	136	136	the	the	DET
taxlaw-2837	136	137	second	second	ADJ
taxlaw-2837	136	138	major	major	ADJ
taxlaw-2837	136	139	addition	addition	NOUN
taxlaw-2837	136	140	to	to	ADP
taxlaw-2837	136	141	the	the	DET
taxlaw-2837	136	142	code	code	NOUN
taxlaw-2837	136	143	’s	’s	PART
taxlaw-2837	136	144	regulation	regulation	NOUN
taxlaw-2837	136	145	of	of	ADP
taxlaw-2837	136	146	employer	employer	NOUN
taxlaw-2837	136	147	-	-	PUNCT
taxlaw-2837	136	148	provided	provide	VERB
taxlaw-2837	136	149	health	health	NOUN
taxlaw-2837	136	150	plans	plan	NOUN
taxlaw-2837	136	151	was	be	AUX
taxlaw-2837	136	152	the	the	DET
taxlaw-2837	136	153	medicare	medicare	PROPN
taxlaw-2837	136	154	as	as	SCONJ
taxlaw-2837	136	155	secondary	secondary	ADJ
taxlaw-2837	136	156	payer	payer	NOUN
taxlaw-2837	136	157	(	(	PUNCT
taxlaw-2837	136	158	msp	msp	PROPN
taxlaw-2837	136	159	)	)	PUNCT
taxlaw-2837	136	160	rules.41	rules.41	NOUN
taxlaw-2837	136	161	these	these	DET
taxlaw-2837	136	162	rules	rule	NOUN
taxlaw-2837	136	163	regulate	regulate	VERB
taxlaw-2837	136	164	whether	whether	SCONJ
taxlaw-2837	136	165	an	an	DET
taxlaw-2837	136	166	employer	employer	NOUN
taxlaw-2837	136	167	plan	plan	NOUN
taxlaw-2837	136	168	or	or	CCONJ
taxlaw-2837	136	169	medicare	medicare	PROPN
taxlaw-2837	136	170	pays	pay	VERB
taxlaw-2837	136	171	first	first	ADV
taxlaw-2837	136	172	in	in	ADP
taxlaw-2837	136	173	the	the	DET
taxlaw-2837	136	174	case	case	NOUN
taxlaw-2837	136	175	of	of	ADP
taxlaw-2837	136	176	individuals	individual	NOUN
taxlaw-2837	136	177	covered	cover	VERB
taxlaw-2837	136	178	by	by	ADP
taxlaw-2837	136	179	both	both	PRON
taxlaw-2837	136	180	,	,	PUNCT
taxlaw-2837	136	181	a	a	DET
taxlaw-2837	136	182	rule	rule	NOUN
taxlaw-2837	136	183	that	that	PRON
taxlaw-2837	136	184	has	have	VERB
taxlaw-2837	136	185	significant	significant	ADJ
taxlaw-2837	136	186	financial	financial	ADJ
taxlaw-2837	136	187	consequences	consequence	NOUN
taxlaw-2837	136	188	for	for	ADP
taxlaw-2837	136	189	both	both	CCONJ
taxlaw-2837	136	190	the	the	DET
taxlaw-2837	136	191	medicare	medicare	PROPN
taxlaw-2837	136	192	program	program	PROPN
taxlaw-2837	136	193	and	and	CCONJ
taxlaw-2837	136	194	employer	employer	NOUN
taxlaw-2837	136	195	plans	plan	NOUN
taxlaw-2837	136	196	.	.	PUNCT
taxlaw-2837	137	1	the	the	DET
taxlaw-2837	137	2	rules	rule	NOUN
taxlaw-2837	137	3	generally	generally	ADV
taxlaw-2837	137	4	provide	provide	VERB
taxlaw-2837	137	5	for	for	ADP
taxlaw-2837	137	6	the	the	DET
taxlaw-2837	137	7	employer	employer	NOUN
taxlaw-2837	137	8	plan	plan	NOUN
taxlaw-2837	137	9	to	to	PART
taxlaw-2837	137	10	pay	pay	VERB
taxlaw-2837	137	11	first	first	ADV
taxlaw-2837	137	12	,	,	PUNCT
taxlaw-2837	137	13	thereby	thereby	ADV
taxlaw-2837	137	14	saving	save	VERB
taxlaw-2837	137	15	the	the	DET
taxlaw-2837	137	16	medicare	medicare	PROPN
taxlaw-2837	137	17	program	program	NOUN
taxlaw-2837	137	18	money	money	NOUN
taxlaw-2837	137	19	.	.	PUNCT
taxlaw-2837	138	1	these	these	DET
taxlaw-2837	138	2	substantive	substantive	ADJ
taxlaw-2837	138	3	provisions	provision	NOUN
taxlaw-2837	138	4	were	be	AUX
taxlaw-2837	138	5	codified	codify	VERB
taxlaw-2837	138	6	in	in	ADP
taxlaw-2837	138	7	the	the	DET
taxlaw-2837	138	8	social	social	ADJ
taxlaw-2837	138	9	security	security	NOUN
taxlaw-2837	138	10	act,42	act,42	NOUN
taxlaw-2837	138	11	while	while	SCONJ
taxlaw-2837	138	12	the	the	DET
taxlaw-2837	138	13	code	code	NOUN
taxlaw-2837	138	14	was	be	AUX
taxlaw-2837	138	15	amended	amend	VERB
taxlaw-2837	138	16	to	to	PART
taxlaw-2837	138	17	provide	provide	VERB
taxlaw-2837	138	18	for	for	ADP
taxlaw-2837	138	19	an	an	DET
taxlaw-2837	138	20	excise	excise	NOUN
taxlaw-2837	138	21	tax	tax	NOUN
taxlaw-2837	138	22	on	on	ADP
taxlaw-2837	138	23	non	non	ADJ
taxlaw-2837	138	24	-	-	ADJ
taxlaw-2837	138	25	complying	complying	ADJ
taxlaw-2837	138	26	employers	employer	NOUN
taxlaw-2837	138	27	equal	equal	ADJ
taxlaw-2837	138	28	to	to	ADP
taxlaw-2837	138	29	25	25	NUM
taxlaw-2837	138	30	%	%	NOUN
taxlaw-2837	138	31	of	of	ADP
taxlaw-2837	138	32	a	a	DET
taxlaw-2837	138	33	non	non	ADJ
taxlaw-2837	138	34	-	-	ADJ
taxlaw-2837	138	35	complying	complying	ADJ
taxlaw-2837	138	36	employer	employer	NOUN
taxlaw-2837	138	37	’s	’s	PART
taxlaw-2837	138	38	group	group	NOUN
taxlaw-2837	138	39	health	health	NOUN
taxlaw-2837	138	40	plan	plan	NOUN
taxlaw-2837	138	41	expenses	expense	NOUN
taxlaw-2837	138	42	in	in	ADP
taxlaw-2837	138	43	the	the	DET
taxlaw-2837	138	44	30	30	NUM
taxlaw-2837	138	45	consolidated	consolidated	ADJ
taxlaw-2837	138	46	omnibus	omnibus	NOUN
taxlaw-2837	138	47	budget	budget	NOUN
taxlaw-2837	138	48	reconciliation	reconciliation	NOUN
taxlaw-2837	138	49	act	act	NOUN
taxlaw-2837	138	50	of	of	ADP
taxlaw-2837	138	51	1985	1985	NUM
taxlaw-2837	138	52	(	(	PUNCT
taxlaw-2837	138	53	cobra	cobra	NOUN
taxlaw-2837	138	54	)	)	PUNCT
taxlaw-2837	138	55	,	,	PUNCT
taxlaw-2837	138	56	pub	pub	NOUN
taxlaw-2837	138	57	.	.	PUNCT
taxlaw-2837	139	1	l.	l.	PROPN
taxlaw-2837	139	2	99	99	NUM
taxlaw-2837	139	3	-	-	SYM
taxlaw-2837	139	4	272	272	NUM
taxlaw-2837	139	5	,	,	PUNCT
taxlaw-2837	139	6	100	100	NUM
taxlaw-2837	139	7	stat	stat	NOUN
taxlaw-2837	139	8	.	.	PUNCT
taxlaw-2837	140	1	82	82	NUM
taxlaw-2837	140	2	(	(	PUNCT
taxlaw-2837	140	3	1986	1986	NUM
taxlaw-2837	140	4	)	)	PUNCT
taxlaw-2837	140	5	.	.	PUNCT
taxlaw-2837	141	1	31	31	NUM
taxlaw-2837	141	2	i.r.c	i.r.c	NOUN
taxlaw-2837	141	3	.	.	PUNCT
taxlaw-2837	142	1	§	§	PROPN
taxlaw-2837	142	2	4980b	4980b	PROPN
taxlaw-2837	142	3	(	(	PUNCT
taxlaw-2837	142	4	2015	2015	NUM
taxlaw-2837	142	5	)	)	PUNCT
taxlaw-2837	142	6	.	.	PUNCT
taxlaw-2837	143	1	32	32	NUM
taxlaw-2837	143	2	cobra	cobra	NOUN
taxlaw-2837	143	3	,	,	PUNCT
taxlaw-2837	143	4	pub	pub	NOUN
taxlaw-2837	143	5	.	.	PUNCT
taxlaw-2837	144	1	l.	l.	PROPN
taxlaw-2837	144	2	99	99	NUM
taxlaw-2837	144	3	-	-	SYM
taxlaw-2837	144	4	272	272	NUM
taxlaw-2837	144	5	§	§	PROPN
taxlaw-2837	144	6	10002	10002	NUM
taxlaw-2837	144	7	.	.	PUNCT
taxlaw-2837	145	1	33	33	NUM
taxlaw-2837	145	2	i	i	PROPN
taxlaw-2837	145	3	d.	d.	PROPN
taxlaw-2837	145	4	§	§	PROPN
taxlaw-2837	145	5	10003	10003	NUM
taxlaw-2837	145	6	.	.	PUNCT
taxlaw-2837	146	1	34	34	NUM
taxlaw-2837	146	2	h.r	h.r	PROPN
taxlaw-2837	146	3	.	.	PROPN
taxlaw-2837	146	4	conf	conf	PROPN
taxlaw-2837	146	5	.	.	PUNCT
taxlaw-2837	147	1	rep	rep	PROPN
taxlaw-2837	147	2	.	.	PROPN
taxlaw-2837	147	3	no	no	PROPN
taxlaw-2837	147	4	.	.	NOUN
taxlaw-2837	148	1	99	99	NUM
taxlaw-2837	148	2	-	-	SYM
taxlaw-2837	148	3	453	453	NUM
taxlaw-2837	148	4	,	,	PUNCT
taxlaw-2837	148	5	99th	99th	ADJ
taxlaw-2837	148	6	cong	cong	NOUN
taxlaw-2837	148	7	.	.	PUNCT
taxlaw-2837	148	8	,	,	PUNCT
taxlaw-2837	148	9	1st	1st	ADJ
taxlaw-2837	148	10	sess	sess	NOUN
taxlaw-2837	148	11	.	.	PUNCT
taxlaw-2837	149	1	,	,	PUNCT
taxlaw-2837	149	2	at	at	ADP
taxlaw-2837	149	3	562	562	NUM
taxlaw-2837	149	4	-	-	SYM
taxlaw-2837	149	5	63	63	NUM
taxlaw-2837	149	6	(	(	PUNCT
taxlaw-2837	149	7	1985	1985	NUM
taxlaw-2837	149	8	)	)	PUNCT
taxlaw-2837	149	9	.	.	PUNCT
taxlaw-2837	150	1	35	35	NUM
taxlaw-2837	151	1	i	i	PRON
taxlaw-2837	151	2	d.	d.	NOUN
taxlaw-2837	151	3	at	at	ADP
taxlaw-2837	151	4	563	563	NUM
taxlaw-2837	151	5	.	.	PUNCT
taxlaw-2837	152	1	36	36	NUM
taxlaw-2837	152	2	cobra	cobra	NOUN
taxlaw-2837	152	3	§	§	PROPN
taxlaw-2837	152	4	10001(a	10001(a	PROPN
taxlaw-2837	152	5	)	)	PUNCT
taxlaw-2837	152	6	.	.	PUNCT
taxlaw-2837	153	1	37	37	NUM
taxlaw-2837	153	2	i.r.c	i.r.c	NOUN
taxlaw-2837	153	3	.	.	PUNCT
taxlaw-2837	154	1	§	§	PROPN
taxlaw-2837	154	2	4980b(b	4980b(b	NUM
taxlaw-2837	154	3	)	)	PUNCT
taxlaw-2837	154	4	(	(	PUNCT
taxlaw-2837	154	5	2015	2015	NUM
taxlaw-2837	154	6	)	)	PUNCT
taxlaw-2837	154	7	.	.	PUNCT
taxlaw-2837	155	1	38	38	NUM
taxlaw-2837	155	2	erisa	erisa	NOUN
taxlaw-2837	155	3	§	§	PROPN
taxlaw-2837	155	4	502(a	502(a	PROPN
taxlaw-2837	155	5	)	)	PUNCT
taxlaw-2837	155	6	(	(	PUNCT
taxlaw-2837	155	7	authorizing	authorize	VERB
taxlaw-2837	155	8	civil	civil	ADJ
taxlaw-2837	155	9	suits	suit	NOUN
taxlaw-2837	155	10	by	by	ADP
taxlaw-2837	155	11	participants	participant	NOUN
taxlaw-2837	155	12	or	or	CCONJ
taxlaw-2837	155	13	the	the	DET
taxlaw-2837	155	14	department	department	NOUN
taxlaw-2837	155	15	of	of	ADP
taxlaw-2837	155	16	labor	labor	NOUN
taxlaw-2837	155	17	)	)	PUNCT
taxlaw-2837	155	18	and	and	CCONJ
taxlaw-2837	155	19	§	§	PROPN
taxlaw-2837	155	20	502(c)(1	502(c)(1	NUM
taxlaw-2837	155	21	)	)	PUNCT
taxlaw-2837	155	22	(	(	PUNCT
taxlaw-2837	155	23	authorizing	authorize	VERB
taxlaw-2837	155	24	courts	court	NOUN
taxlaw-2837	155	25	to	to	PART
taxlaw-2837	155	26	award	award	VERB
taxlaw-2837	155	27	up	up	ADP
taxlaw-2837	155	28	to	to	PART
taxlaw-2837	155	29	$	$	SYM
taxlaw-2837	155	30	100	100	NUM
taxlaw-2837	155	31	per	per	ADP
taxlaw-2837	155	32	individual	individual	NOUN
taxlaw-2837	155	33	per	per	ADP
taxlaw-2837	155	34	day	day	NOUN
taxlaw-2837	155	35	,	,	PUNCT
taxlaw-2837	155	36	along	along	ADP
taxlaw-2837	155	37	with	with	ADP
taxlaw-2837	155	38	other	other	ADJ
taxlaw-2837	155	39	relief	relief	NOUN
taxlaw-2837	155	40	the	the	DET
taxlaw-2837	155	41	court	court	NOUN
taxlaw-2837	155	42	deems	deem	VERB
taxlaw-2837	155	43	proper	proper	ADJ
taxlaw-2837	155	44	)	)	PUNCT
taxlaw-2837	155	45	.	.	PUNCT
taxlaw-2837	156	1	39	39	NUM
taxlaw-2837	156	2	erisa	erisa	NOUN
taxlaw-2837	156	3	§	§	PROPN
taxlaw-2837	156	4	502(a	502(a	PROPN
taxlaw-2837	156	5	)	)	PUNCT
taxlaw-2837	156	6	.	.	PUNCT
taxlaw-2837	157	1	40	40	NUM
taxlaw-2837	157	2	cobra	cobra	NOUN
taxlaw-2837	157	3	§	§	PROPN
taxlaw-2837	157	4	10003	10003	NUM
taxlaw-2837	157	5	(	(	PUNCT
taxlaw-2837	157	6	adding	add	VERB
taxlaw-2837	157	7	§	§	PROPN
taxlaw-2837	157	8	2207	2207	NUM
taxlaw-2837	157	9	to	to	ADP
taxlaw-2837	157	10	the	the	DET
taxlaw-2837	157	11	phsa	phsa	NOUN
taxlaw-2837	157	12	)	)	PUNCT
taxlaw-2837	157	13	.	.	PUNCT
taxlaw-2837	158	1	41	41	NUM
taxlaw-2837	158	2	omnibus	omnibus	NOUN
taxlaw-2837	158	3	budget	budget	NOUN
taxlaw-2837	158	4	reconciliation	reconciliation	NOUN
taxlaw-2837	158	5	act	act	NOUN
taxlaw-2837	158	6	of	of	ADP
taxlaw-2837	158	7	1986	1986	NUM
taxlaw-2837	158	8	,	,	PUNCT
taxlaw-2837	158	9	pub	pub	NOUN
taxlaw-2837	158	10	.	.	PUNCT
taxlaw-2837	159	1	l.	l.	NOUN
taxlaw-2837	159	2	99	99	NUM
taxlaw-2837	159	3	-	-	SYM
taxlaw-2837	159	4	509	509	NUM
taxlaw-2837	159	5	§	§	PROPN
taxlaw-2837	159	6	9319	9319	NUM
taxlaw-2837	159	7	.	.	PUNCT
taxlaw-2837	160	1	42	42	NUM
taxlaw-2837	161	1	i	i	PROPN
taxlaw-2837	161	2	d.	d.	PROPN
taxlaw-2837	161	3	§	§	PROPN
taxlaw-2837	161	4	9319(a	9319(a	PROPN
taxlaw-2837	161	5	)	)	PUNCT
taxlaw-2837	161	6	.	.	PUNCT
taxlaw-2837	162	1	130	130	NUM
taxlaw-2837	162	2	columbia	columbia	PROPN
taxlaw-2837	162	3	journal	journal	PROPN
taxlaw-2837	162	4	of	of	ADP
taxlaw-2837	162	5	tax	tax	NOUN
taxlaw-2837	162	6	law	law	NOUN
taxlaw-2837	162	7	[	[	X
taxlaw-2837	162	8	vol.7:123	vol.7:123	PROPN
taxlaw-2837	162	9	relevant	relevant	ADJ
taxlaw-2837	162	10	year.43	year.43	NOUN
taxlaw-2837	162	11	unlike	unlike	ADP
taxlaw-2837	162	12	cobra	cobra	NOUN
taxlaw-2837	162	13	,	,	PUNCT
taxlaw-2837	162	14	which	which	PRON
taxlaw-2837	162	15	involved	involve	VERB
taxlaw-2837	162	16	shared	shared	ADJ
taxlaw-2837	162	17	rulemaking	rulemaking	NOUN
taxlaw-2837	162	18	and	and	CCONJ
taxlaw-2837	162	19	enforcement	enforcement	NOUN
taxlaw-2837	162	20	authority	authority	NOUN
taxlaw-2837	162	21	among	among	ADP
taxlaw-2837	162	22	three	three	NUM
taxlaw-2837	162	23	agencies	agency	NOUN
taxlaw-2837	162	24	,	,	PUNCT
taxlaw-2837	162	25	the	the	DET
taxlaw-2837	162	26	msp	msp	PROPN
taxlaw-2837	162	27	rules	rule	NOUN
taxlaw-2837	162	28	followed	follow	VERB
taxlaw-2837	162	29	a	a	DET
taxlaw-2837	162	30	simpler	simple	ADJ
taxlaw-2837	162	31	model	model	NOUN
taxlaw-2837	162	32	.	.	PUNCT
taxlaw-2837	163	1	because	because	SCONJ
taxlaw-2837	163	2	the	the	DET
taxlaw-2837	163	3	msp	msp	PROPN
taxlaw-2837	163	4	rules	rule	NOUN
taxlaw-2837	163	5	are	be	AUX
taxlaw-2837	163	6	primarily	primarily	ADV
taxlaw-2837	163	7	a	a	DET
taxlaw-2837	163	8	cost	cost	NOUN
taxlaw-2837	163	9	-	-	PUNCT
taxlaw-2837	163	10	saving	save	VERB
taxlaw-2837	163	11	device	device	NOUN
taxlaw-2837	163	12	for	for	ADP
taxlaw-2837	163	13	medicare	medicare	PROPN
taxlaw-2837	163	14	,	,	PUNCT
taxlaw-2837	163	15	the	the	DET
taxlaw-2837	163	16	department	department	PROPN
taxlaw-2837	163	17	of	of	ADP
taxlaw-2837	163	18	health	health	PROPN
taxlaw-2837	163	19	&	&	CCONJ
taxlaw-2837	163	20	human	human	PROPN
taxlaw-2837	163	21	services	service	NOUN
taxlaw-2837	163	22	,	,	PUNCT
taxlaw-2837	163	23	specifically	specifically	ADV
taxlaw-2837	163	24	the	the	DET
taxlaw-2837	163	25	centers	center	NOUN
taxlaw-2837	163	26	for	for	ADP
taxlaw-2837	163	27	medicare	medicare	PROPN
taxlaw-2837	163	28	&	&	CCONJ
taxlaw-2837	163	29	medicaid	medicaid	PROPN
taxlaw-2837	163	30	services	services	PROPN
taxlaw-2837	163	31	(	(	PUNCT
taxlaw-2837	163	32	cms	cms	PROPN
taxlaw-2837	163	33	)	)	PUNCT
taxlaw-2837	163	34	,	,	PUNCT
taxlaw-2837	163	35	is	be	AUX
taxlaw-2837	163	36	responsible	responsible	ADJ
taxlaw-2837	163	37	for	for	ADP
taxlaw-2837	163	38	rulemaking	rulemaking	NOUN
taxlaw-2837	163	39	and	and	CCONJ
taxlaw-2837	163	40	primary	primary	ADJ
taxlaw-2837	163	41	enforcement	enforcement	NOUN
taxlaw-2837	163	42	,	,	PUNCT
taxlaw-2837	163	43	with	with	ADP
taxlaw-2837	163	44	cms	cms	NOUN
taxlaw-2837	163	45	informing	inform	VERB
taxlaw-2837	163	46	the	the	DET
taxlaw-2837	163	47	irs	irs	PROPN
taxlaw-2837	163	48	when	when	SCONJ
taxlaw-2837	163	49	the	the	DET
taxlaw-2837	163	50	excise	excise	NOUN
taxlaw-2837	163	51	tax	tax	NOUN
taxlaw-2837	163	52	may	may	AUX
taxlaw-2837	163	53	be	be	AUX
taxlaw-2837	163	54	due.44	due.44	NOUN
taxlaw-2837	163	55	this	this	DET
taxlaw-2837	163	56	structure	structure	NOUN
taxlaw-2837	163	57	can	can	AUX
taxlaw-2837	163	58	be	be	AUX
taxlaw-2837	163	59	characterized	characterize	VERB
taxlaw-2837	163	60	as	as	ADP
taxlaw-2837	163	61	“	"	PUNCT
taxlaw-2837	163	62	split	split	ADJ
taxlaw-2837	163	63	authority	authority	NOUN
taxlaw-2837	163	64	,	,	PUNCT
taxlaw-2837	163	65	”	"	PUNCT
taxlaw-2837	163	66	rather	rather	ADV
taxlaw-2837	163	67	than	than	ADP
taxlaw-2837	163	68	the	the	DET
taxlaw-2837	163	69	overlapping	overlap	VERB
taxlaw-2837	163	70	jurisdiction	jurisdiction	NOUN
taxlaw-2837	163	71	model	model	NOUN
taxlaw-2837	163	72	we	we	PRON
taxlaw-2837	163	73	see	see	VERB
taxlaw-2837	163	74	in	in	ADP
taxlaw-2837	163	75	other	other	ADJ
taxlaw-2837	163	76	areas	area	NOUN
taxlaw-2837	163	77	of	of	ADP
taxlaw-2837	163	78	employee	employee	NOUN
taxlaw-2837	163	79	benefit	benefit	NOUN
taxlaw-2837	163	80	regulation	regulation	NOUN
taxlaw-2837	163	81	.	.	PUNCT
taxlaw-2837	164	1	the	the	DET
taxlaw-2837	164	2	third	third	ADJ
taxlaw-2837	164	3	and	and	CCONJ
taxlaw-2837	164	4	final	final	ADJ
taxlaw-2837	164	5	regulation	regulation	NOUN
taxlaw-2837	164	6	of	of	ADP
taxlaw-2837	164	7	health	health	NOUN
taxlaw-2837	164	8	plans	plan	NOUN
taxlaw-2837	164	9	through	through	ADP
taxlaw-2837	164	10	the	the	DET
taxlaw-2837	164	11	code	code	NOUN
taxlaw-2837	164	12	came	come	VERB
taxlaw-2837	164	13	with	with	ADP
taxlaw-2837	164	14	the	the	DET
taxlaw-2837	164	15	passage	passage	NOUN
taxlaw-2837	164	16	of	of	ADP
taxlaw-2837	164	17	the	the	DET
taxlaw-2837	164	18	health	health	NOUN
taxlaw-2837	164	19	insurance	insurance	NOUN
taxlaw-2837	164	20	portability	portability	NOUN
taxlaw-2837	164	21	and	and	CCONJ
taxlaw-2837	164	22	accountability	accountability	NOUN
taxlaw-2837	164	23	act	act	NOUN
taxlaw-2837	164	24	of	of	ADP
taxlaw-2837	164	25	1996	1996	NUM
taxlaw-2837	164	26	(	(	PUNCT
taxlaw-2837	164	27	“	"	PUNCT
taxlaw-2837	164	28	hipaa”).45	hipaa”).45	X
taxlaw-2837	164	29	hipaa	hipaa	NOUN
taxlaw-2837	164	30	was	be	AUX
taxlaw-2837	164	31	a	a	DET
taxlaw-2837	164	32	significant	significant	ADJ
taxlaw-2837	164	33	piece	piece	NOUN
taxlaw-2837	164	34	of	of	ADP
taxlaw-2837	164	35	legislation	legislation	NOUN
taxlaw-2837	164	36	that	that	PRON
taxlaw-2837	164	37	regulated	regulate	VERB
taxlaw-2837	164	38	many	many	ADJ
taxlaw-2837	164	39	aspects	aspect	NOUN
taxlaw-2837	164	40	of	of	ADP
taxlaw-2837	164	41	health	health	NOUN
taxlaw-2837	164	42	plans	plan	NOUN
taxlaw-2837	164	43	and	and	CCONJ
taxlaw-2837	164	44	health	health	NOUN
taxlaw-2837	164	45	insurers	insurer	NOUN
taxlaw-2837	164	46	.	.	PUNCT
taxlaw-2837	165	1	from	from	ADP
taxlaw-2837	165	2	an	an	DET
taxlaw-2837	165	3	employer	employer	NOUN
taxlaw-2837	165	4	health	health	NOUN
taxlaw-2837	165	5	plan	plan	NOUN
taxlaw-2837	165	6	perspective	perspective	NOUN
taxlaw-2837	165	7	,	,	PUNCT
taxlaw-2837	165	8	the	the	DET
taxlaw-2837	165	9	major	major	ADJ
taxlaw-2837	165	10	changes	change	NOUN
taxlaw-2837	165	11	made	make	VERB
taxlaw-2837	165	12	by	by	ADP
taxlaw-2837	165	13	hipaa	hipaa	NOUN
taxlaw-2837	165	14	were	be	AUX
taxlaw-2837	165	15	:	:	PUNCT
taxlaw-2837	165	16	(	(	PUNCT
taxlaw-2837	165	17	1	1	X
taxlaw-2837	165	18	)	)	PUNCT
taxlaw-2837	165	19	limiting	limit	VERB
taxlaw-2837	165	20	the	the	DET
taxlaw-2837	165	21	ability	ability	NOUN
taxlaw-2837	165	22	of	of	ADP
taxlaw-2837	165	23	employers	employer	NOUN
taxlaw-2837	165	24	to	to	PART
taxlaw-2837	165	25	exclude	exclude	VERB
taxlaw-2837	165	26	pre	pre	ADJ
taxlaw-2837	165	27	-	-	ADJ
taxlaw-2837	165	28	existing	existing	ADJ
taxlaw-2837	165	29	conditions	condition	NOUN
taxlaw-2837	165	30	from	from	ADP
taxlaw-2837	165	31	their	their	PRON
taxlaw-2837	165	32	plans	plan	NOUN
taxlaw-2837	165	33	,	,	PUNCT
taxlaw-2837	165	34	(	(	PUNCT
taxlaw-2837	165	35	2	2	X
taxlaw-2837	165	36	)	)	PUNCT
taxlaw-2837	165	37	prohibiting	prohibit	VERB
taxlaw-2837	165	38	employer	employer	NOUN
taxlaw-2837	165	39	plans	plan	NOUN
taxlaw-2837	165	40	from	from	ADP
taxlaw-2837	165	41	discriminating	discriminate	VERB
taxlaw-2837	165	42	on	on	ADP
taxlaw-2837	165	43	the	the	DET
taxlaw-2837	165	44	basis	basis	NOUN
taxlaw-2837	165	45	of	of	ADP
taxlaw-2837	165	46	health	health	NOUN
taxlaw-2837	165	47	status	status	NOUN
taxlaw-2837	165	48	with	with	ADP
taxlaw-2837	165	49	respect	respect	NOUN
taxlaw-2837	165	50	to	to	ADP
taxlaw-2837	165	51	eligibility	eligibility	NOUN
taxlaw-2837	165	52	,	,	PUNCT
taxlaw-2837	165	53	premiums	premium	NOUN
taxlaw-2837	165	54	,	,	PUNCT
taxlaw-2837	165	55	and	and	CCONJ
taxlaw-2837	165	56	benefits	benefit	NOUN
taxlaw-2837	165	57	,	,	PUNCT
taxlaw-2837	165	58	(	(	PUNCT
taxlaw-2837	165	59	3	3	X
taxlaw-2837	165	60	)	)	PUNCT
taxlaw-2837	165	61	requiring	require	VERB
taxlaw-2837	165	62	plans	plan	NOUN
taxlaw-2837	165	63	to	to	PART
taxlaw-2837	165	64	cover	cover	VERB
taxlaw-2837	165	65	minimum	minimum	ADJ
taxlaw-2837	165	66	hospital	hospital	NOUN
taxlaw-2837	165	67	stays	stay	NOUN
taxlaw-2837	165	68	following	follow	VERB
taxlaw-2837	165	69	childbirth	childbirth	NOUN
taxlaw-2837	165	70	,	,	PUNCT
taxlaw-2837	165	71	and	and	CCONJ
taxlaw-2837	165	72	(	(	PUNCT
taxlaw-2837	165	73	4	4	X
taxlaw-2837	165	74	)	)	PUNCT
taxlaw-2837	165	75	requiring	require	VERB
taxlaw-2837	165	76	plans	plan	NOUN
taxlaw-2837	165	77	that	that	PRON
taxlaw-2837	165	78	covered	cover	VERB
taxlaw-2837	165	79	mental	mental	ADJ
taxlaw-2837	165	80	health	health	NOUN
taxlaw-2837	165	81	treatment	treatment	NOUN
taxlaw-2837	165	82	and	and	CCONJ
taxlaw-2837	165	83	services	service	NOUN
taxlaw-2837	165	84	to	to	PART
taxlaw-2837	165	85	do	do	VERB
taxlaw-2837	165	86	so	so	ADV
taxlaw-2837	165	87	on	on	ADP
taxlaw-2837	165	88	parity	parity	NOUN
taxlaw-2837	165	89	with	with	ADP
taxlaw-2837	165	90	other	other	ADJ
taxlaw-2837	165	91	medical	medical	ADJ
taxlaw-2837	165	92	services.46	services.46	NOUN
taxlaw-2837	165	93	as	as	ADP
taxlaw-2837	165	94	with	with	ADP
taxlaw-2837	165	95	cobra	cobra	NOUN
taxlaw-2837	165	96	,	,	PUNCT
taxlaw-2837	165	97	hipaa	hipaa	NOUN
taxlaw-2837	165	98	was	be	AUX
taxlaw-2837	165	99	codified	codify	VERB
taxlaw-2837	165	100	in	in	ADP
taxlaw-2837	165	101	three	three	NUM
taxlaw-2837	165	102	different	different	ADJ
taxlaw-2837	165	103	statutes	statute	NOUN
taxlaw-2837	165	104	:	:	PUNCT
taxlaw-2837	165	105	the	the	DET
taxlaw-2837	165	106	code	code	NOUN
taxlaw-2837	165	107	,	,	PUNCT
taxlaw-2837	165	108	erisa	erisa	NOUN
taxlaw-2837	165	109	,	,	PUNCT
taxlaw-2837	165	110	and	and	CCONJ
taxlaw-2837	165	111	the	the	DET
taxlaw-2837	165	112	phsa.47	phsa.47	PROPN
taxlaw-2837	165	113	unlike	unlike	ADP
taxlaw-2837	165	114	cobra	cobra	PROPN
taxlaw-2837	165	115	,	,	PUNCT
taxlaw-2837	165	116	however	however	ADV
taxlaw-2837	165	117	,	,	PUNCT
taxlaw-2837	165	118	hipaa	hipaa	PROPN
taxlaw-2837	165	119	contained	contain	VERB
taxlaw-2837	165	120	an	an	DET
taxlaw-2837	165	121	explicit	explicit	ADJ
taxlaw-2837	165	122	statutory	statutory	ADJ
taxlaw-2837	165	123	provision	provision	NOUN
taxlaw-2837	165	124	requiring	require	VERB
taxlaw-2837	165	125	the	the	DET
taxlaw-2837	165	126	three	three	NUM
taxlaw-2837	165	127	agencies	agency	NOUN
taxlaw-2837	165	128	to	to	PART
taxlaw-2837	165	129	cooperate	cooperate	VERB
taxlaw-2837	165	130	in	in	ADP
taxlaw-2837	165	131	rulemaking	rulemaking	NOUN
taxlaw-2837	165	132	and	and	CCONJ
taxlaw-2837	165	133	enforcement	enforcement	NOUN
taxlaw-2837	165	134	:	:	PUNCT
taxlaw-2837	166	1	sec	sec	PROPN
taxlaw-2837	166	2	.	.	PROPN
taxlaw-2837	166	3	104	104	NUM
taxlaw-2837	166	4	.	.	PUNCT
taxlaw-2837	167	1	assuring	assure	VERB
taxlaw-2837	167	2	coordination	coordination	NOUN
taxlaw-2837	167	3	.	.	PUNCT
taxlaw-2837	168	1	the	the	DET
taxlaw-2837	168	2	secretary	secretary	NOUN
taxlaw-2837	168	3	of	of	ADP
taxlaw-2837	168	4	the	the	DET
taxlaw-2837	168	5	treasury	treasury	NOUN
taxlaw-2837	168	6	,	,	PUNCT
taxlaw-2837	168	7	the	the	DET
taxlaw-2837	168	8	secretary	secretary	PROPN
taxlaw-2837	168	9	of	of	ADP
taxlaw-2837	168	10	health	health	PROPN
taxlaw-2837	168	11	and	and	CCONJ
taxlaw-2837	168	12	human	human	ADJ
taxlaw-2837	168	13	services	service	NOUN
taxlaw-2837	168	14	,	,	PUNCT
taxlaw-2837	168	15	and	and	CCONJ
taxlaw-2837	168	16	the	the	DET
taxlaw-2837	168	17	secretary	secretary	PROPN
taxlaw-2837	168	18	of	of	ADP
taxlaw-2837	168	19	labor	labor	NOUN
taxlaw-2837	168	20	shall	shall	AUX
taxlaw-2837	168	21	ensure	ensure	VERB
taxlaw-2837	168	22	,	,	PUNCT
taxlaw-2837	168	23	through	through	ADP
taxlaw-2837	168	24	the	the	DET
taxlaw-2837	168	25	execution	execution	NOUN
taxlaw-2837	168	26	of	of	ADP
taxlaw-2837	168	27	an	an	DET
taxlaw-2837	168	28	interagency	interagency	NOUN
taxlaw-2837	168	29	memorandum	memorandum	NOUN
taxlaw-2837	168	30	of	of	ADP
taxlaw-2837	168	31	understanding	understanding	NOUN
taxlaw-2837	168	32	among	among	ADP
taxlaw-2837	168	33	such	such	ADJ
taxlaw-2837	168	34	secretaries	secretary	NOUN
taxlaw-2837	168	35	,	,	PUNCT
taxlaw-2837	168	36	that	that	PRON
taxlaw-2837	168	37	—	—	PUNCT
taxlaw-2837	168	38	(	(	PUNCT
taxlaw-2837	168	39	1	1	X
taxlaw-2837	168	40	)	)	PUNCT
taxlaw-2837	168	41	regulations	regulation	NOUN
taxlaw-2837	168	42	,	,	PUNCT
taxlaw-2837	168	43	rulings	ruling	NOUN
taxlaw-2837	168	44	,	,	PUNCT
taxlaw-2837	168	45	and	and	CCONJ
taxlaw-2837	168	46	interpretations	interpretation	NOUN
taxlaw-2837	168	47	issued	issue	VERB
taxlaw-2837	168	48	by	by	ADP
taxlaw-2837	168	49	such	such	ADJ
taxlaw-2837	168	50	secretaries	secretary	NOUN
taxlaw-2837	168	51	relating	relate	VERB
taxlaw-2837	168	52	to	to	ADP
taxlaw-2837	168	53	the	the	DET
taxlaw-2837	168	54	same	same	ADJ
taxlaw-2837	168	55	matter	matter	NOUN
taxlaw-2837	168	56	over	over	ADP
taxlaw-2837	168	57	which	which	PRON
taxlaw-2837	168	58	two	two	NUM
taxlaw-2837	168	59	or	or	CCONJ
taxlaw-2837	168	60	more	more	ADJ
taxlaw-2837	168	61	such	such	ADJ
taxlaw-2837	168	62	secretaries	secretary	NOUN
taxlaw-2837	168	63	have	have	VERB
taxlaw-2837	168	64	responsibility	responsibility	NOUN
taxlaw-2837	168	65	under	under	ADP
taxlaw-2837	168	66	this	this	DET
taxlaw-2837	168	67	subtitle	subtitle	NOUN
taxlaw-2837	168	68	(	(	PUNCT
taxlaw-2837	168	69	and	and	CCONJ
taxlaw-2837	168	70	the	the	DET
taxlaw-2837	168	71	amendments	amendment	NOUN
taxlaw-2837	168	72	made	make	VERB
taxlaw-2837	168	73	by	by	ADP
taxlaw-2837	168	74	this	this	DET
taxlaw-2837	168	75	subtitle	subtitle	NOUN
taxlaw-2837	168	76	and	and	CCONJ
taxlaw-2837	168	77	section	section	NOUN
taxlaw-2837	168	78	401	401	NUM
taxlaw-2837	168	79	)	)	PUNCT
taxlaw-2837	168	80	are	be	AUX
taxlaw-2837	168	81	administered	administer	VERB
taxlaw-2837	168	82	so	so	SCONJ
taxlaw-2837	168	83	as	as	SCONJ
taxlaw-2837	168	84	to	to	PART
taxlaw-2837	168	85	have	have	VERB
taxlaw-2837	168	86	the	the	DET
taxlaw-2837	168	87	same	same	ADJ
taxlaw-2837	168	88	effect	effect	NOUN
taxlaw-2837	168	89	at	at	ADP
taxlaw-2837	168	90	all	all	DET
taxlaw-2837	168	91	times	time	NOUN
taxlaw-2837	168	92	;	;	PUNCT
taxlaw-2837	168	93	and	and	CCONJ
taxlaw-2837	168	94	43	43	NUM
taxlaw-2837	168	95	i	i	PROPN
taxlaw-2837	168	96	d.	d.	PROPN
taxlaw-2837	168	97	§	§	PROPN
taxlaw-2837	168	98	9319(d)(1	9319(d)(1	PROPN
taxlaw-2837	168	99	)	)	PUNCT
taxlaw-2837	168	100	(	(	PUNCT
taxlaw-2837	168	101	adding	add	VERB
taxlaw-2837	168	102	§	§	PROPN
taxlaw-2837	168	103	5000	5000	NUM
taxlaw-2837	168	104	to	to	ADP
taxlaw-2837	168	105	the	the	DET
taxlaw-2837	168	106	i.r.c	i.r.c	NOUN
taxlaw-2837	168	107	.	.	PUNCT
taxlaw-2837	168	108	)	)	PUNCT
taxlaw-2837	168	109	.	.	PUNCT
taxlaw-2837	169	1	44	44	NUM
taxlaw-2837	169	2	as	as	SCONJ
taxlaw-2837	169	3	the	the	DET
taxlaw-2837	169	4	cms	cms	PROPN
taxlaw-2837	169	5	enforcement	enforcement	NOUN
taxlaw-2837	169	6	manual	manual	NOUN
taxlaw-2837	169	7	explains	explain	VERB
taxlaw-2837	169	8	:	:	PUNCT
taxlaw-2837	169	9	if	if	SCONJ
taxlaw-2837	169	10	cms	cms	PROPN
taxlaw-2837	169	11	central	central	ADJ
taxlaw-2837	169	12	office	office	NOUN
taxlaw-2837	169	13	determines	determine	VERB
taxlaw-2837	169	14	that	that	SCONJ
taxlaw-2837	169	15	a	a	DET
taxlaw-2837	169	16	plan	plan	NOUN
taxlaw-2837	169	17	has	have	AUX
taxlaw-2837	169	18	been	be	AUX
taxlaw-2837	169	19	a	a	DET
taxlaw-2837	169	20	nonconforming	nonconforming	NOUN
taxlaw-2837	170	1	[	[	X
taxlaw-2837	170	2	group	group	NOUN
taxlaw-2837	170	3	health	health	NOUN
taxlaw-2837	170	4	plan	plan	NOUN
taxlaw-2837	170	5	]	]	PUNCT
taxlaw-2837	170	6	in	in	ADP
taxlaw-2837	170	7	a	a	DET
taxlaw-2837	170	8	particular	particular	ADJ
taxlaw-2837	170	9	year	year	NOUN
taxlaw-2837	170	10	,	,	PUNCT
taxlaw-2837	170	11	it	it	PRON
taxlaw-2837	170	12	refers	refer	VERB
taxlaw-2837	170	13	its	its	PRON
taxlaw-2837	170	14	determination	determination	NOUN
taxlaw-2837	170	15	,	,	PUNCT
taxlaw-2837	170	16	including	include	VERB
taxlaw-2837	170	17	the	the	DET
taxlaw-2837	170	18	identity	identity	NOUN
taxlaw-2837	170	19	of	of	ADP
taxlaw-2837	170	20	the	the	DET
taxlaw-2837	170	21	contributors	contributor	NOUN
taxlaw-2837	170	22	that	that	PRON
taxlaw-2837	170	23	it	it	PRON
taxlaw-2837	170	24	has	have	AUX
taxlaw-2837	170	25	identified	identify	VERB
taxlaw-2837	170	26	,	,	PUNCT
taxlaw-2837	170	27	to	to	ADP
taxlaw-2837	170	28	the	the	DET
taxlaw-2837	170	29	irs	irs	PROPN
taxlaw-2837	170	30	,	,	PUNCT
taxlaw-2837	170	31	but	but	CCONJ
taxlaw-2837	170	32	only	only	ADV
taxlaw-2837	170	33	after	after	SCONJ
taxlaw-2837	170	34	the	the	DET
taxlaw-2837	170	35	parties	party	NOUN
taxlaw-2837	170	36	have	have	AUX
taxlaw-2837	170	37	exhausted	exhaust	VERB
taxlaw-2837	170	38	all	all	DET
taxlaw-2837	170	39	appeal	appeal	NOUN
taxlaw-2837	170	40	rights	right	NOUN
taxlaw-2837	170	41	with	with	ADP
taxlaw-2837	170	42	respect	respect	NOUN
taxlaw-2837	170	43	to	to	ADP
taxlaw-2837	170	44	the	the	DET
taxlaw-2837	170	45	determination	determination	NOUN
taxlaw-2837	170	46	.	.	PUNCT
taxlaw-2837	171	1	section	section	NOUN
taxlaw-2837	171	2	5000	5000	NUM
taxlaw-2837	171	3	of	of	ADP
taxlaw-2837	171	4	the	the	DET
taxlaw-2837	171	5	internal	internal	ADJ
taxlaw-2837	171	6	revenue	revenue	NOUN
taxlaw-2837	171	7	code	code	NOUN
taxlaw-2837	171	8	of	of	ADP
taxlaw-2837	171	9	1986	1986	NUM
taxlaw-2837	171	10	imposes	impose	VERB
taxlaw-2837	171	11	an	an	DET
taxlaw-2837	171	12	excise	excise	NOUN
taxlaw-2837	171	13	tax	tax	NOUN
taxlaw-2837	171	14	penalty	penalty	NOUN
taxlaw-2837	171	15	on	on	ADP
taxlaw-2837	171	16	employers	employer	NOUN
taxlaw-2837	171	17	and	and	CCONJ
taxlaw-2837	171	18	employee	employee	NOUN
taxlaw-2837	171	19	organizations	organization	NOUN
taxlaw-2837	171	20	that	that	PRON
taxlaw-2837	171	21	contribute	contribute	VERB
taxlaw-2837	171	22	to	to	ADP
taxlaw-2837	171	23	nonconforming	nonconforme	VERB
taxlaw-2837	171	24	ghps	ghps	NOUN
taxlaw-2837	171	25	.	.	PUNCT
taxlaw-2837	172	1	they	they	PRON
taxlaw-2837	172	2	are	be	AUX
taxlaw-2837	172	3	taxed	tax	VERB
taxlaw-2837	172	4	25	25	NUM
taxlaw-2837	172	5	percent	percent	NOUN
taxlaw-2837	172	6	of	of	ADP
taxlaw-2837	172	7	the	the	DET
taxlaw-2837	172	8	employer	employer	NOUN
taxlaw-2837	172	9	's	's	PART
taxlaw-2837	172	10	or	or	CCONJ
taxlaw-2837	172	11	employee	employee	NOUN
taxlaw-2837	172	12	organization	organization	NOUN
taxlaw-2837	172	13	's	's	PART
taxlaw-2837	172	14	expenses	expense	NOUN
taxlaw-2837	172	15	incurred	incur	VERB
taxlaw-2837	172	16	during	during	ADP
taxlaw-2837	172	17	the	the	DET
taxlaw-2837	172	18	calendar	calendar	NOUN
taxlaw-2837	172	19	year	year	NOUN
taxlaw-2837	172	20	for	for	ADP
taxlaw-2837	172	21	each	each	DET
taxlaw-2837	172	22	[	[	X
taxlaw-2837	172	23	group	group	NOUN
taxlaw-2837	172	24	health	health	NOUN
taxlaw-2837	172	25	plan	plan	NOUN
taxlaw-2837	172	26	]	]	X
taxlaw-2837	172	27	(	(	PUNCT
taxlaw-2837	172	28	conforming	conform	VERB
taxlaw-2837	172	29	as	as	ADV
taxlaw-2837	172	30	well	well	ADV
taxlaw-2837	172	31	as	as	ADP
taxlaw-2837	172	32	nonconforming	nonconforming	NOUN
taxlaw-2837	172	33	)	)	PUNCT
taxlaw-2837	172	34	to	to	PART
taxlaw-2837	172	35	which	which	PRON
taxlaw-2837	172	36	they	they	PRON
taxlaw-2837	172	37	contribute	contribute	VERB
taxlaw-2837	172	38	.	.	PUNCT
taxlaw-2837	173	1	this	this	DET
taxlaw-2837	173	2	tax	tax	NOUN
taxlaw-2837	173	3	penalty	penalty	NOUN
taxlaw-2837	173	4	does	do	AUX
taxlaw-2837	173	5	not	not	PART
taxlaw-2837	173	6	apply	apply	VERB
taxlaw-2837	173	7	to	to	ADP
taxlaw-2837	173	8	federal	federal	ADJ
taxlaw-2837	173	9	and	and	CCONJ
taxlaw-2837	173	10	other	other	ADJ
taxlaw-2837	173	11	governmental	governmental	ADJ
taxlaw-2837	173	12	employers	employer	NOUN
taxlaw-2837	173	13	.	.	PUNCT
taxlaw-2837	174	1	the	the	DET
taxlaw-2837	174	2	irs	irs	PROPN
taxlaw-2837	174	3	administers	administer	VERB
taxlaw-2837	174	4	section	section	NOUN
taxlaw-2837	174	5	5000	5000	NUM
taxlaw-2837	174	6	of	of	ADP
taxlaw-2837	174	7	the	the	DET
taxlaw-2837	174	8	irc	irc	PROPN
taxlaw-2837	174	9	,	,	PUNCT
taxlaw-2837	174	10	which	which	PRON
taxlaw-2837	174	11	imposes	impose	VERB
taxlaw-2837	174	12	the	the	DET
taxlaw-2837	174	13	tax	tax	NOUN
taxlaw-2837	174	14	on	on	ADP
taxlaw-2837	174	15	employers	employer	NOUN
taxlaw-2837	174	16	(	(	PUNCT
taxlaw-2837	174	17	other	other	ADJ
taxlaw-2837	174	18	than	than	ADP
taxlaw-2837	174	19	governmental	governmental	ADJ
taxlaw-2837	174	20	entities	entity	NOUN
taxlaw-2837	174	21	)	)	PUNCT
taxlaw-2837	174	22	or	or	CCONJ
taxlaw-2837	174	23	employee	employee	NOUN
taxlaw-2837	174	24	organizations	organization	NOUN
taxlaw-2837	174	25	that	that	PRON
taxlaw-2837	174	26	contribute	contribute	VERB
taxlaw-2837	174	27	to	to	ADP
taxlaw-2837	174	28	a	a	DET
taxlaw-2837	174	29	nonconforming	nonconforming	NOUN
taxlaw-2837	175	1	[	[	X
taxlaw-2837	175	2	group	group	NOUN
taxlaw-2837	175	3	health	health	NOUN
taxlaw-2837	175	4	plan	plan	NOUN
taxlaw-2837	175	5	]	]	PUNCT
taxlaw-2837	175	6	mentioned	mention	VERB
taxlaw-2837	175	7	in	in	ADP
taxlaw-2837	175	8	§	§	PROPN
taxlaw-2837	175	9	80	80	NUM
taxlaw-2837	175	10	.	.	PUNCT
taxlaw-2837	176	1	centers	center	NOUN
taxlaw-2837	176	2	for	for	ADP
taxlaw-2837	176	3	medicare	medicare	PROPN
taxlaw-2837	176	4	and	and	CCONJ
taxlaw-2837	176	5	medicaid	medicaid	PROPN
taxlaw-2837	176	6	services	services	PROPN
taxlaw-2837	176	7	,	,	PUNCT
taxlaw-2837	176	8	medicare	medicare	VERB
taxlaw-2837	176	9	secondary	secondary	ADJ
taxlaw-2837	176	10	payer	payer	NOUN
taxlaw-2837	176	11	(	(	PUNCT
taxlaw-2837	176	12	msp	msp	PROPN
taxlaw-2837	176	13	)	)	PUNCT
taxlaw-2837	176	14	manual	manual	NOUN
taxlaw-2837	176	15	36	36	NUM
taxlaw-2837	176	16	(	(	PUNCT
taxlaw-2837	176	17	2014	2014	NUM
taxlaw-2837	176	18	)	)	PUNCT
taxlaw-2837	176	19	,	,	PUNCT
taxlaw-2837	176	20	https://www.cms.gov/regulations-and-guidance/guidance/manuals/downloads/msp105c01.pdf	https://www.cms.gov/regulations-and-guidance/guidance/manuals/downloads/msp105c01.pdf	NOUN
taxlaw-2837	176	21	.	.	PUNCT
taxlaw-2837	177	1	45	45	NUM
taxlaw-2837	177	2	health	health	NOUN
taxlaw-2837	177	3	insurance	insurance	NOUN
taxlaw-2837	177	4	portability	portability	NOUN
taxlaw-2837	177	5	and	and	CCONJ
taxlaw-2837	177	6	accountability	accountability	NOUN
taxlaw-2837	177	7	act	act	NOUN
taxlaw-2837	177	8	of	of	ADP
taxlaw-2837	177	9	1996	1996	NUM
taxlaw-2837	177	10	(	(	PUNCT
taxlaw-2837	177	11	hipaa	hipaa	PROPN
taxlaw-2837	177	12	)	)	PUNCT
taxlaw-2837	177	13	,	,	PUNCT
taxlaw-2837	177	14	pub	pub	NOUN
taxlaw-2837	177	15	.	.	PUNCT
taxlaw-2837	178	1	l.	l.	PROPN
taxlaw-2837	178	2	104	104	NUM
taxlaw-2837	178	3	-	-	SYM
taxlaw-2837	178	4	191	191	NUM
taxlaw-2837	178	5	,	,	PUNCT
taxlaw-2837	178	6	110	110	NUM
taxlaw-2837	178	7	stat	stat	NOUN
taxlaw-2837	178	8	.	.	PUNCT
taxlaw-2837	179	1	1936	1936	NUM
taxlaw-2837	179	2	(	(	PUNCT
taxlaw-2837	179	3	codified	codify	VERB
taxlaw-2837	179	4	as	as	SCONJ
taxlaw-2837	179	5	amended	amend	VERB
taxlaw-2837	179	6	in	in	ADP
taxlaw-2837	179	7	scattered	scatter	VERB
taxlaw-2837	179	8	sections	section	NOUN
taxlaw-2837	179	9	of	of	ADP
taxlaw-2837	179	10	the	the	DET
taxlaw-2837	179	11	u.s	u.s	PROPN
taxlaw-2837	179	12	.	.	PROPN
taxlaw-2837	179	13	code	code	PROPN
taxlaw-2837	179	14	)	)	PUNCT
taxlaw-2837	179	15	.	.	PUNCT
taxlaw-2837	180	1	46	46	NUM
taxlaw-2837	181	1	i	i	PRON
taxlaw-2837	181	2	d.	d.	PROPN
taxlaw-2837	181	3	§	§	PROPN
taxlaw-2837	181	4	101	101	NUM
taxlaw-2837	181	5	(	(	PUNCT
taxlaw-2837	181	6	adding	add	VERB
taxlaw-2837	181	7	§	§	PROPN
taxlaw-2837	181	8	§	§	PROPN
taxlaw-2837	181	9	701	701	NUM
taxlaw-2837	181	10	et	et	PROPN
taxlaw-2837	181	11	seq	seq	NOUN
taxlaw-2837	181	12	.	.	PUNCT
taxlaw-2837	182	1	to	to	PART
taxlaw-2837	182	2	erisa	erisa	VERB
taxlaw-2837	182	3	)	)	PUNCT
taxlaw-2837	182	4	.	.	PUNCT
taxlaw-2837	183	1	47	47	NUM
taxlaw-2837	183	2	see	see	VERB
taxlaw-2837	183	3	generally	generally	ADV
taxlaw-2837	183	4	hipaa	hipaa	NOUN
taxlaw-2837	183	5	,	,	PUNCT
taxlaw-2837	183	6	pub	pub	NOUN
taxlaw-2837	183	7	.	.	PUNCT
taxlaw-2837	184	1	l.	l.	PROPN
taxlaw-2837	184	2	104	104	NUM
taxlaw-2837	184	3	-	-	SYM
taxlaw-2837	184	4	191	191	NUM
taxlaw-2837	184	5	(	(	PUNCT
taxlaw-2837	184	6	1996	1996	NUM
taxlaw-2837	184	7	)	)	PUNCT
taxlaw-2837	184	8	.	.	PUNCT
taxlaw-2837	185	1	2016	2016	NUM
taxlaw-2837	185	2	]	]	PUNCT
taxlaw-2837	185	3	a	a	DET
taxlaw-2837	185	4	partial	partial	ADJ
taxlaw-2837	185	5	defense	defense	NOUN
taxlaw-2837	185	6	of	of	ADP
taxlaw-2837	185	7	the	the	DET
taxlaw-2837	185	8	irs	irs	PROPN
taxlaw-2837	185	9	as	as	ADP
taxlaw-2837	185	10	health	health	NOUN
taxlaw-2837	185	11	care	care	PROPN
taxlaw-2837	185	12	agency	agency	PROPN
taxlaw-2837	185	13	131	131	NUM
taxlaw-2837	185	14	(	(	PUNCT
taxlaw-2837	185	15	2	2	NUM
taxlaw-2837	185	16	)	)	PUNCT
taxlaw-2837	185	17	coordination	coordination	NOUN
taxlaw-2837	185	18	of	of	ADP
taxlaw-2837	185	19	policies	policy	NOUN
taxlaw-2837	185	20	relating	relate	VERB
taxlaw-2837	185	21	to	to	ADP
taxlaw-2837	185	22	enforcing	enforce	VERB
taxlaw-2837	185	23	the	the	DET
taxlaw-2837	185	24	same	same	ADJ
taxlaw-2837	185	25	requirements	requirement	NOUN
taxlaw-2837	185	26	through	through	ADP
taxlaw-2837	185	27	such	such	ADJ
taxlaw-2837	185	28	secretaries	secretary	NOUN
taxlaw-2837	185	29	in	in	ADP
taxlaw-2837	185	30	order	order	NOUN
taxlaw-2837	185	31	to	to	PART
taxlaw-2837	185	32	have	have	AUX
taxlaw-2837	185	33	a	a	DET
taxlaw-2837	185	34	coordinated	coordinate	VERB
taxlaw-2837	185	35	enforcement	enforcement	NOUN
taxlaw-2837	185	36	strategy	strategy	NOUN
taxlaw-2837	185	37	that	that	PRON
taxlaw-2837	185	38	avoids	avoid	VERB
taxlaw-2837	185	39	duplication	duplication	NOUN
taxlaw-2837	185	40	of	of	ADP
taxlaw-2837	185	41	enforcement	enforcement	NOUN
taxlaw-2837	185	42	efforts	effort	NOUN
taxlaw-2837	185	43	and	and	CCONJ
taxlaw-2837	185	44	assigns	assign	NOUN
taxlaw-2837	185	45	priorities	priority	NOUN
taxlaw-2837	185	46	in	in	ADP
taxlaw-2837	185	47	enforcement.48	enforcement.48	PROPN
taxlaw-2837	185	48	the	the	DET
taxlaw-2837	185	49	relevant	relevant	ADJ
taxlaw-2837	185	50	departments	department	NOUN
taxlaw-2837	185	51	entered	enter	VERB
taxlaw-2837	185	52	into	into	ADP
taxlaw-2837	185	53	the	the	DET
taxlaw-2837	185	54	required	require	VERB
taxlaw-2837	185	55	memorandum	memorandum	NOUN
taxlaw-2837	185	56	of	of	ADP
taxlaw-2837	185	57	understanding	understanding	NOUN
taxlaw-2837	185	58	(	(	PUNCT
taxlaw-2837	185	59	mou	mou	PROPN
taxlaw-2837	185	60	)	)	PUNCT
taxlaw-2837	185	61	in	in	ADP
taxlaw-2837	185	62	1999	1999	NUM
taxlaw-2837	185	63	,	,	PUNCT
taxlaw-2837	185	64	three	three	NUM
taxlaw-2837	185	65	years	year	NOUN
taxlaw-2837	185	66	after	after	ADP
taxlaw-2837	185	67	the	the	DET
taxlaw-2837	185	68	passage	passage	NOUN
taxlaw-2837	185	69	of	of	ADP
taxlaw-2837	185	70	hipaa.49	hipaa.49	PROPN
taxlaw-2837	185	71	the	the	DET
taxlaw-2837	185	72	process	process	NOUN
taxlaw-2837	185	73	described	describe	VERB
taxlaw-2837	185	74	in	in	ADP
taxlaw-2837	185	75	the	the	DET
taxlaw-2837	185	76	mou	mou	PROPN
taxlaw-2837	185	77	is	be	AUX
taxlaw-2837	185	78	one	one	NUM
taxlaw-2837	185	79	of	of	ADP
taxlaw-2837	185	80	ongoing	ongoing	ADJ
taxlaw-2837	185	81	collaboration	collaboration	NOUN
taxlaw-2837	185	82	.	.	PUNCT
taxlaw-2837	186	1	each	each	DET
taxlaw-2837	186	2	department	department	NOUN
taxlaw-2837	186	3	assigns	assign	VERB
taxlaw-2837	186	4	a	a	DET
taxlaw-2837	186	5	representative	representative	NOUN
taxlaw-2837	186	6	to	to	PART
taxlaw-2837	186	7	“	"	PUNCT
taxlaw-2837	186	8	work	work	VERB
taxlaw-2837	186	9	closely	closely	ADV
taxlaw-2837	186	10	to	to	PART
taxlaw-2837	186	11	ensure	ensure	VERB
taxlaw-2837	186	12	that	that	SCONJ
taxlaw-2837	186	13	all	all	DET
taxlaw-2837	186	14	interpretations	interpretation	NOUN
taxlaw-2837	186	15	,	,	PUNCT
taxlaw-2837	186	16	regulations	regulation	NOUN
taxlaw-2837	186	17	and	and	CCONJ
taxlaw-2837	186	18	enforcement	enforcement	NOUN
taxlaw-2837	186	19	strategies	strategy	NOUN
taxlaw-2837	186	20	related	relate	VERB
taxlaw-2837	186	21	to	to	ADP
taxlaw-2837	186	22	shared	share	VERB
taxlaw-2837	186	23	provisions	provision	NOUN
taxlaw-2837	186	24	[	[	X
taxlaw-2837	186	25	of	of	ADP
taxlaw-2837	186	26	hipaa	hipaa	NOUN
taxlaw-2837	186	27	]	]	PUNCT
taxlaw-2837	186	28	will	will	AUX
taxlaw-2837	186	29	be	be	AUX
taxlaw-2837	186	30	developed	develop	VERB
taxlaw-2837	186	31	and	and	CCONJ
taxlaw-2837	186	32	implemented	implement	VERB
taxlaw-2837	186	33	in	in	ADP
taxlaw-2837	186	34	a	a	DET
taxlaw-2837	186	35	coordinated	coordinated	ADJ
taxlaw-2837	186	36	manner	manner	NOUN
taxlaw-2837	186	37	.	.	PUNCT
taxlaw-2837	187	1	”50	”50	NOUN
taxlaw-2837	187	2	this	this	DET
taxlaw-2837	187	3	“	"	PUNCT
taxlaw-2837	187	4	coordinating	coordinate	VERB
taxlaw-2837	187	5	committee	committee	NOUN
taxlaw-2837	187	6	”	"	PUNCT
taxlaw-2837	187	7	is	be	AUX
taxlaw-2837	187	8	required	require	VERB
taxlaw-2837	187	9	to	to	PART
taxlaw-2837	187	10	meet	meet	VERB
taxlaw-2837	187	11	quarterly	quarterly	ADV
taxlaw-2837	187	12	(	(	PUNCT
taxlaw-2837	187	13	or	or	CCONJ
taxlaw-2837	187	14	at	at	ADP
taxlaw-2837	187	15	other	other	ADJ
taxlaw-2837	187	16	times	time	NOUN
taxlaw-2837	187	17	as	as	SCONJ
taxlaw-2837	187	18	they	they	PRON
taxlaw-2837	187	19	mutually	mutually	ADV
taxlaw-2837	187	20	agree	agree	VERB
taxlaw-2837	187	21	)	)	PUNCT
taxlaw-2837	187	22	to	to	PART
taxlaw-2837	187	23	discuss	discuss	VERB
taxlaw-2837	187	24	pending	pende	VERB
taxlaw-2837	187	25	interpretative	interpretative	ADJ
taxlaw-2837	187	26	guidance.51	guidance.51	NOUN
taxlaw-2837	187	27	the	the	DET
taxlaw-2837	187	28	mou	mou	PROPN
taxlaw-2837	187	29	sets	set	VERB
taxlaw-2837	187	30	a	a	DET
taxlaw-2837	187	31	45day	45day	ADJ
taxlaw-2837	187	32	period	period	NOUN
taxlaw-2837	187	33	to	to	PART
taxlaw-2837	187	34	attempt	attempt	VERB
taxlaw-2837	187	35	to	to	PART
taxlaw-2837	187	36	reach	reach	VERB
taxlaw-2837	187	37	consensus	consensus	NOUN
taxlaw-2837	187	38	,	,	PUNCT
taxlaw-2837	187	39	although	although	SCONJ
taxlaw-2837	187	40	it	it	PRON
taxlaw-2837	187	41	does	do	AUX
taxlaw-2837	187	42	not	not	PART
taxlaw-2837	187	43	spell	spell	VERB
taxlaw-2837	187	44	out	out	ADP
taxlaw-2837	187	45	what	what	PRON
taxlaw-2837	187	46	happens	happen	VERB
taxlaw-2837	187	47	in	in	ADP
taxlaw-2837	187	48	the	the	DET
taxlaw-2837	187	49	event	event	NOUN
taxlaw-2837	187	50	that	that	PRON
taxlaw-2837	187	51	such	such	ADJ
taxlaw-2837	187	52	consensus	consensus	NOUN
taxlaw-2837	187	53	is	be	AUX
taxlaw-2837	187	54	not	not	PART
taxlaw-2837	187	55	achieved.52	achieved.52	ADJ
taxlaw-2837	187	56	while	while	SCONJ
taxlaw-2837	187	57	there	there	PRON
taxlaw-2837	187	58	is	be	VERB
taxlaw-2837	187	59	little	little	ADJ
taxlaw-2837	187	60	publicly	publicly	ADV
taxlaw-2837	187	61	available	available	ADJ
taxlaw-2837	187	62	information	information	NOUN
taxlaw-2837	187	63	regarding	regard	VERB
taxlaw-2837	187	64	how	how	SCONJ
taxlaw-2837	187	65	the	the	DET
taxlaw-2837	187	66	joint	joint	ADJ
taxlaw-2837	187	67	rulemaking	rulemaking	NOUN
taxlaw-2837	187	68	structure	structure	NOUN
taxlaw-2837	187	69	has	have	AUX
taxlaw-2837	187	70	operated	operate	VERB
taxlaw-2837	187	71	in	in	ADP
taxlaw-2837	187	72	practice	practice	NOUN
taxlaw-2837	187	73	,	,	PUNCT
taxlaw-2837	187	74	rulemaking	rulemake	VERB
taxlaw-2837	187	75	under	under	ADP
taxlaw-2837	187	76	hipaa	hipaa	NOUN
taxlaw-2837	187	77	has	have	AUX
taxlaw-2837	187	78	historically	historically	ADV
taxlaw-2837	187	79	been	be	AUX
taxlaw-2837	187	80	slow	slow	ADJ
taxlaw-2837	187	81	,	,	PUNCT
taxlaw-2837	187	82	with	with	ADP
taxlaw-2837	187	83	officials	official	NOUN
taxlaw-2837	187	84	attributing	attribute	VERB
taxlaw-2837	187	85	delays	delay	NOUN
taxlaw-2837	187	86	to	to	ADP
taxlaw-2837	187	87	both	both	DET
taxlaw-2837	187	88	the	the	DET
taxlaw-2837	187	89	complexity	complexity	NOUN
taxlaw-2837	187	90	of	of	ADP
taxlaw-2837	187	91	the	the	DET
taxlaw-2837	187	92	statute	statute	NOUN
taxlaw-2837	187	93	as	as	ADV
taxlaw-2837	187	94	well	well	ADV
taxlaw-2837	187	95	as	as	ADP
taxlaw-2837	187	96	“	"	PUNCT
taxlaw-2837	187	97	the	the	DET
taxlaw-2837	187	98	protracted	protracted	ADJ
taxlaw-2837	187	99	nature	nature	NOUN
taxlaw-2837	187	100	of	of	ADP
taxlaw-2837	187	101	developing	develop	VERB
taxlaw-2837	187	102	policy	policy	NOUN
taxlaw-2837	187	103	and	and	CCONJ
taxlaw-2837	187	104	rules	rule	NOUN
taxlaw-2837	187	105	when	when	SCONJ
taxlaw-2837	187	106	multiple	multiple	ADJ
taxlaw-2837	187	107	federal	federal	ADJ
taxlaw-2837	187	108	agencies	agency	NOUN
taxlaw-2837	187	109	are	be	AUX
taxlaw-2837	187	110	involved	involve	VERB
taxlaw-2837	187	111	and	and	CCONJ
taxlaw-2837	187	112	the	the	DET
taxlaw-2837	187	113	complexity	complexity	NOUN
taxlaw-2837	187	114	of	of	ADP
taxlaw-2837	187	115	the	the	DET
taxlaw-2837	187	116	statutory	statutory	ADJ
taxlaw-2837	187	117	provisions	provision	NOUN
taxlaw-2837	187	118	.	.	PUNCT
taxlaw-2837	188	1	”53	”53	ADJ
taxlaw-2837	188	2	while	while	SCONJ
taxlaw-2837	188	3	both	both	CCONJ
taxlaw-2837	188	4	the	the	DET
taxlaw-2837	188	5	statute	statute	NOUN
taxlaw-2837	188	6	and	and	CCONJ
taxlaw-2837	188	7	the	the	DET
taxlaw-2837	188	8	mou	mou	PROPN
taxlaw-2837	188	9	require	require	VERB
taxlaw-2837	188	10	some	some	DET
taxlaw-2837	188	11	degree	degree	NOUN
taxlaw-2837	188	12	of	of	ADP
taxlaw-2837	188	13	coordination	coordination	NOUN
taxlaw-2837	188	14	with	with	ADP
taxlaw-2837	188	15	respect	respect	NOUN
taxlaw-2837	188	16	to	to	ADP
taxlaw-2837	188	17	enforcement	enforcement	NOUN
taxlaw-2837	188	18	,	,	PUNCT
taxlaw-2837	188	19	it	it	PRON
taxlaw-2837	188	20	is	be	AUX
taxlaw-2837	188	21	important	important	ADJ
taxlaw-2837	188	22	to	to	PART
taxlaw-2837	188	23	note	note	VERB
taxlaw-2837	188	24	that	that	SCONJ
taxlaw-2837	188	25	different	different	ADJ
taxlaw-2837	188	26	enforcement	enforcement	NOUN
taxlaw-2837	188	27	tools	tool	NOUN
taxlaw-2837	188	28	are	be	AUX
taxlaw-2837	188	29	available	available	ADJ
taxlaw-2837	188	30	to	to	ADP
taxlaw-2837	188	31	the	the	DET
taxlaw-2837	188	32	various	various	ADJ
taxlaw-2837	188	33	agencies	agency	NOUN
taxlaw-2837	188	34	.	.	PUNCT
taxlaw-2837	189	1	as	as	ADP
taxlaw-2837	189	2	with	with	ADP
taxlaw-2837	189	3	cobra	cobra	NOUN
taxlaw-2837	189	4	,	,	PUNCT
taxlaw-2837	189	5	the	the	DET
taxlaw-2837	189	6	irs	irs	PROPN
taxlaw-2837	189	7	’s	’s	PART
taxlaw-2837	189	8	sole	sole	ADJ
taxlaw-2837	189	9	enforcement	enforcement	NOUN
taxlaw-2837	189	10	tool	tool	NOUN
taxlaw-2837	189	11	is	be	AUX
taxlaw-2837	189	12	the	the	DET
taxlaw-2837	189	13	imposition	imposition	NOUN
taxlaw-2837	189	14	of	of	ADP
taxlaw-2837	189	15	an	an	DET
taxlaw-2837	189	16	excise	excise	NOUN
taxlaw-2837	189	17	tax	tax	NOUN
taxlaw-2837	189	18	of	of	ADP
taxlaw-2837	189	19	$	$	SYM
taxlaw-2837	189	20	100	100	NUM
taxlaw-2837	189	21	per	per	ADP
taxlaw-2837	189	22	day	day	NOUN
taxlaw-2837	189	23	per	per	ADP
taxlaw-2837	189	24	affected	affected	ADJ
taxlaw-2837	189	25	individual	individual	NOUN
taxlaw-2837	189	26	during	during	ADP
taxlaw-2837	189	27	the	the	DET
taxlaw-2837	189	28	period	period	NOUN
taxlaw-2837	189	29	of	of	ADP
taxlaw-2837	189	30	noncompliance.54	noncompliance.54	PROPN
taxlaw-2837	189	31	affected	affect	VERB
taxlaw-2837	189	32	individuals	individual	NOUN
taxlaw-2837	189	33	may	may	AUX
taxlaw-2837	189	34	bring	bring	VERB
taxlaw-2837	189	35	civil	civil	ADJ
taxlaw-2837	189	36	lawsuits	lawsuit	NOUN
taxlaw-2837	189	37	under	under	ADP
taxlaw-2837	189	38	erisa	erisa	NOUN
taxlaw-2837	189	39	to	to	PART
taxlaw-2837	189	40	enforce	enforce	VERB
taxlaw-2837	189	41	hipaa,55	hipaa,55	NOUN
taxlaw-2837	189	42	although	although	SCONJ
taxlaw-2837	189	43	there	there	PRON
taxlaw-2837	189	44	is	be	VERB
taxlaw-2837	189	45	no	no	DET
taxlaw-2837	189	46	monetary	monetary	ADJ
taxlaw-2837	189	47	fine	fine	NOUN
taxlaw-2837	189	48	prescribed	prescribe	VERB
taxlaw-2837	189	49	by	by	ADP
taxlaw-2837	189	50	the	the	DET
taxlaw-2837	189	51	statute	statute	NOUN
taxlaw-2837	189	52	.	.	PUNCT
taxlaw-2837	190	1	the	the	DET
taxlaw-2837	190	2	department	department	PROPN
taxlaw-2837	190	3	of	of	ADP
taxlaw-2837	190	4	labor	labor	NOUN
taxlaw-2837	190	5	is	be	AUX
taxlaw-2837	190	6	not	not	PART
taxlaw-2837	190	7	granted	grant	VERB
taxlaw-2837	190	8	authority	authority	NOUN
taxlaw-2837	190	9	to	to	PART
taxlaw-2837	190	10	commence	commence	VERB
taxlaw-2837	190	11	civil	civil	ADJ
taxlaw-2837	190	12	action	action	NOUN
taxlaw-2837	190	13	against	against	ADP
taxlaw-2837	190	14	a	a	DET
taxlaw-2837	190	15	hipaa	hipaa	NOUN
taxlaw-2837	190	16	non	non	ADJ
taxlaw-2837	190	17	-	-	ADJ
taxlaw-2837	190	18	complying	complying	ADJ
taxlaw-2837	190	19	employer	employer	NOUN
taxlaw-2837	190	20	;	;	PUNCT
taxlaw-2837	190	21	only	only	ADV
taxlaw-2837	190	22	individuals	individual	NOUN
taxlaw-2837	190	23	may	may	AUX
taxlaw-2837	190	24	commence	commence	VERB
taxlaw-2837	190	25	such	such	ADJ
taxlaw-2837	190	26	actions.56	actions.56	PROPN
taxlaw-2837	190	27	hhs	hhs	PROPN
taxlaw-2837	190	28	,	,	PUNCT
taxlaw-2837	190	29	which	which	PRON
taxlaw-2837	190	30	has	have	VERB
taxlaw-2837	190	31	authority	authority	NOUN
taxlaw-2837	190	32	over	over	ADP
taxlaw-2837	190	33	health	health	NOUN
taxlaw-2837	190	34	insurers	insurer	NOUN
taxlaw-2837	190	35	and	and	CCONJ
taxlaw-2837	190	36	nonfederal	nonfederal	ADJ
taxlaw-2837	190	37	governmental	governmental	ADJ
taxlaw-2837	190	38	plans	plan	NOUN
taxlaw-2837	190	39	with	with	ADP
taxlaw-2837	190	40	respect	respect	NOUN
taxlaw-2837	190	41	to	to	ADP
taxlaw-2837	190	42	hipaa	hipaa	NOUN
taxlaw-2837	190	43	,	,	PUNCT
taxlaw-2837	190	44	may	may	AUX
taxlaw-2837	190	45	impose	impose	VERB
taxlaw-2837	190	46	a	a	DET
taxlaw-2837	190	47	civil	civil	ADJ
taxlaw-2837	190	48	monetary	monetary	ADJ
taxlaw-2837	190	49	penalty	penalty	NOUN
taxlaw-2837	190	50	on	on	ADP
taxlaw-2837	190	51	non	non	ADJ
taxlaw-2837	190	52	-	-	ADJ
taxlaw-2837	190	53	complying	comply	VERB
taxlaw-2837	190	54	health	health	NOUN
taxlaw-2837	190	55	insurers.57	insurers.57	PROPN
taxlaw-2837	190	56	hipaa	hipaa	PROPN
taxlaw-2837	190	57	specifically	specifically	ADV
taxlaw-2837	190	58	requires	require	VERB
taxlaw-2837	190	59	treasury	treasury	NOUN
taxlaw-2837	190	60	,	,	PUNCT
taxlaw-2837	190	61	labor	labor	NOUN
taxlaw-2837	190	62	and	and	CCONJ
taxlaw-2837	190	63	hhs	hhs	VERB
taxlaw-2837	190	64	to	to	PART
taxlaw-2837	190	65	coordinate	coordinate	VERB
taxlaw-2837	190	66	enforcement	enforcement	NOUN
taxlaw-2837	190	67	activities	activity	NOUN
taxlaw-2837	190	68	,	,	PUNCT
taxlaw-2837	190	69	and	and	CCONJ
taxlaw-2837	190	70	the	the	DET
taxlaw-2837	190	71	mou	mou	PROPN
taxlaw-2837	190	72	discussed	discuss	VERB
taxlaw-2837	190	73	above	above	ADV
taxlaw-2837	190	74	lays	lay	VERB
taxlaw-2837	190	75	out	out	ADP
taxlaw-2837	190	76	the	the	DET
taxlaw-2837	190	77	basic	basic	ADJ
taxlaw-2837	190	78	framework	framework	NOUN
taxlaw-2837	190	79	for	for	ADP
taxlaw-2837	190	80	such	such	ADJ
taxlaw-2837	190	81	coordination	coordination	NOUN
taxlaw-2837	190	82	in	in	ADP
taxlaw-2837	190	83	a	a	DET
taxlaw-2837	190	84	highly	highly	ADV
taxlaw-2837	190	85	generalized	generalized	ADJ
taxlaw-2837	190	86	manner	manner	NOUN
taxlaw-2837	190	87	.	.	PUNCT
taxlaw-2837	191	1	the	the	DET
taxlaw-2837	191	2	mou	mou	PROPN
taxlaw-2837	191	3	provides	provide	VERB
taxlaw-2837	191	4	that	that	SCONJ
taxlaw-2837	191	5	the	the	DET
taxlaw-2837	191	6	departments	department	NOUN
taxlaw-2837	191	7	will	will	AUX
taxlaw-2837	191	8	coordinate	coordinate	VERB
taxlaw-2837	191	9	,	,	PUNCT
taxlaw-2837	191	10	share	share	NOUN
taxlaw-2837	191	11	information	information	NOUN
taxlaw-2837	191	12	,	,	PUNCT
taxlaw-2837	191	13	and	and	CCONJ
taxlaw-2837	191	14	develop	develop	VERB
taxlaw-2837	191	15	a	a	DET
taxlaw-2837	191	16	“	"	PUNCT
taxlaw-2837	191	17	written	write	VERB
taxlaw-2837	191	18	operational	operational	ADJ
taxlaw-2837	191	19	agreement	agreement	NOUN
taxlaw-2837	191	20	”	"	PUNCT
taxlaw-2837	191	21	that	that	PRON
taxlaw-2837	191	22	can	can	AUX
taxlaw-2837	191	23	address	address	VERB
taxlaw-2837	191	24	various	various	ADJ
taxlaw-2837	191	25	enumerated	enumerate	VERB
taxlaw-2837	191	26	enforcement	enforcement	NOUN
taxlaw-2837	191	27	topics.58	topics.58	NOUN
taxlaw-2837	191	28	the	the	DET
taxlaw-2837	191	29	only	only	ADJ
taxlaw-2837	191	30	specific	specific	ADJ
taxlaw-2837	191	31	requirement	requirement	NOUN
taxlaw-2837	191	32	in	in	ADP
taxlaw-2837	191	33	the	the	DET
taxlaw-2837	191	34	mou	mou	NOUN
taxlaw-2837	191	35	with	with	ADP
taxlaw-2837	191	36	respect	respect	NOUN
taxlaw-2837	191	37	to	to	ADP
taxlaw-2837	191	38	enforcement	enforcement	NOUN
taxlaw-2837	191	39	is	be	AUX
taxlaw-2837	191	40	that	that	SCONJ
taxlaw-2837	191	41	the	the	DET
taxlaw-2837	191	42	departments	department	NOUN
taxlaw-2837	191	43	are	be	AUX
taxlaw-2837	191	44	required	require	VERB
taxlaw-2837	191	45	to	to	PART
taxlaw-2837	191	46	notify	notify	VERB
taxlaw-2837	191	47	each	each	DET
taxlaw-2837	191	48	other	other	ADJ
taxlaw-2837	191	49	in	in	ADP
taxlaw-2837	191	50	writing	write	VERB
taxlaw-2837	191	51	prior	prior	ADV
taxlaw-2837	191	52	to	to	ADP
taxlaw-2837	191	53	commencing	commence	VERB
taxlaw-2837	191	54	any	any	DET
taxlaw-2837	191	55	48	48	NUM
taxlaw-2837	191	56	42	42	NUM
taxlaw-2837	191	57	u.s.c.a	u.s.c.a	PROPN
taxlaw-2837	191	58	.	.	PUNCT
taxlaw-2837	192	1	§	§	PROPN
taxlaw-2837	192	2	300gg-92	300gg-92	NUM
taxlaw-2837	192	3	note	note	NOUN
taxlaw-2837	192	4	(	(	PUNCT
taxlaw-2837	192	5	2015	2015	NUM
taxlaw-2837	192	6	)	)	PUNCT
taxlaw-2837	192	7	.	.	PUNCT
taxlaw-2837	193	1	49	49	NUM
taxlaw-2837	193	2	notice	notice	NOUN
taxlaw-2837	193	3	of	of	ADP
taxlaw-2837	193	4	signing	signing	NOUN
taxlaw-2837	193	5	of	of	ADP
taxlaw-2837	193	6	a	a	DET
taxlaw-2837	193	7	memorandum	memorandum	NOUN
taxlaw-2837	193	8	of	of	ADP
taxlaw-2837	193	9	understanding	understanding	NOUN
taxlaw-2837	193	10	among	among	ADP
taxlaw-2837	193	11	the	the	DET
taxlaw-2837	193	12	department	department	NOUN
taxlaw-2837	193	13	of	of	ADP
taxlaw-2837	193	14	the	the	DET
taxlaw-2837	193	15	treasury	treasury	NOUN
taxlaw-2837	193	16	,	,	PUNCT
taxlaw-2837	193	17	the	the	DET
taxlaw-2837	193	18	department	department	NOUN
taxlaw-2837	193	19	of	of	ADP
taxlaw-2837	193	20	labor	labor	NOUN
taxlaw-2837	193	21	,	,	PUNCT
taxlaw-2837	193	22	and	and	CCONJ
taxlaw-2837	193	23	the	the	DET
taxlaw-2837	193	24	department	department	NOUN
taxlaw-2837	193	25	of	of	ADP
taxlaw-2837	193	26	health	health	PROPN
taxlaw-2837	193	27	and	and	CCONJ
taxlaw-2837	193	28	human	human	PROPN
taxlaw-2837	193	29	services	service	NOUN
taxlaw-2837	193	30	,	,	PUNCT
taxlaw-2837	193	31	64	64	NUM
taxlaw-2837	193	32	fed	feed	VERB
taxlaw-2837	193	33	.	.	PUNCT
taxlaw-2837	194	1	reg	reg	NOUN
taxlaw-2837	194	2	.	.	PUNCT
taxlaw-2837	195	1	70164	70164	NUM
taxlaw-2837	195	2	(	(	PUNCT
taxlaw-2837	195	3	dec	dec	PROPN
taxlaw-2837	195	4	.	.	PROPN
taxlaw-2837	195	5	15	15	NUM
taxlaw-2837	195	6	,	,	PUNCT
taxlaw-2837	195	7	1999	1999	NUM
taxlaw-2837	195	8	)	)	PUNCT
taxlaw-2837	196	1	[	[	X
taxlaw-2837	196	2	hereinafter	hereinafter	NOUN
taxlaw-2837	196	3	“	"	PUNCT
taxlaw-2837	196	4	hipaa	hipaa	PROPN
taxlaw-2837	196	5	mou	mou	PROPN
taxlaw-2837	196	6	”	"	PUNCT
taxlaw-2837	196	7	]	]	PUNCT
taxlaw-2837	196	8	.	.	PUNCT
taxlaw-2837	197	1	50	50	NUM
taxlaw-2837	197	2	i	i	PRON
taxlaw-2837	197	3	d.	d.	NOUN
taxlaw-2837	197	4	at	at	ADP
taxlaw-2837	197	5	70165	70165	NUM
taxlaw-2837	197	6	.	.	PUNCT
taxlaw-2837	198	1	51	51	NUM
taxlaw-2837	199	1	i	i	PRON
taxlaw-2837	199	2	d.	d.	PROPN
taxlaw-2837	199	3	52	52	NUM
taxlaw-2837	200	1	i	i	PRON
taxlaw-2837	200	2	d.	d.	PROPN
taxlaw-2837	200	3	53	53	NUM
taxlaw-2837	200	4	u.s	u.s	PROPN
taxlaw-2837	200	5	.	.	PROPN
taxlaw-2837	200	6	gen	gen	PROPN
taxlaw-2837	200	7	.	.	PROPN
taxlaw-2837	200	8	accounting	accounting	PROPN
taxlaw-2837	200	9	office	office	PROPN
taxlaw-2837	200	10	,	,	PUNCT
taxlaw-2837	200	11	implementation	implementation	NOUN
taxlaw-2837	200	12	of	of	ADP
taxlaw-2837	200	13	hipaa	hipaa	NOUN
taxlaw-2837	200	14	:	:	PUNCT
taxlaw-2837	200	15	progress	progress	VERB
taxlaw-2837	200	16	slow	slow	ADJ
taxlaw-2837	200	17	in	in	ADP
taxlaw-2837	200	18	enforcing	enforce	VERB
taxlaw-2837	200	19	federal	federal	ADJ
taxlaw-2837	200	20	standards	standard	NOUN
taxlaw-2837	200	21	in	in	ADP
taxlaw-2837	200	22	nonconforming	nonconforme	VERB
taxlaw-2837	200	23	states	state	NOUN
taxlaw-2837	200	24	15	15	NUM
taxlaw-2837	200	25	-	-	SYM
taxlaw-2837	200	26	16	16	NUM
taxlaw-2837	200	27	(	(	PUNCT
taxlaw-2837	200	28	2000	2000	NUM
taxlaw-2837	200	29	)	)	PUNCT
taxlaw-2837	200	30	.	.	PUNCT
taxlaw-2837	201	1	54	54	NUM
taxlaw-2837	201	2	i.r.c	i.r.c	NOUN
taxlaw-2837	201	3	.	.	PUNCT
taxlaw-2837	202	1	§	§	PROPN
taxlaw-2837	202	2	4980d(b	4980d(b	NOUN
taxlaw-2837	202	3	)	)	PUNCT
taxlaw-2837	202	4	(	(	PUNCT
taxlaw-2837	202	5	2012	2012	NUM
taxlaw-2837	202	6	)	)	PUNCT
taxlaw-2837	202	7	.	.	PUNCT
taxlaw-2837	203	1	55	55	NUM
taxlaw-2837	203	2	erisa	erisa	NOUN
taxlaw-2837	203	3	§	§	PROPN
taxlaw-2837	203	4	502(a)(1	502(a)(1	NUM
taxlaw-2837	203	5	)	)	PUNCT
taxlaw-2837	203	6	.	.	PUNCT
taxlaw-2837	204	1	56	56	NUM
taxlaw-2837	204	2	i	i	PROPN
taxlaw-2837	204	3	d.	d.	PROPN
taxlaw-2837	204	4	;	;	PUNCT
taxlaw-2837	204	5	hipaa	hipaa	PROPN
taxlaw-2837	204	6	mou	mou	PROPN
taxlaw-2837	204	7	,	,	PUNCT
taxlaw-2837	204	8	supra	supra	PROPN
taxlaw-2837	204	9	note	note	PROPN
taxlaw-2837	204	10	49	49	NUM
taxlaw-2837	204	11	,	,	PUNCT
taxlaw-2837	204	12	at	at	ADP
taxlaw-2837	204	13	70165	70165	NUM
taxlaw-2837	204	14	.	.	PUNCT
taxlaw-2837	205	1	57	57	NUM
taxlaw-2837	205	2	42	42	NUM
taxlaw-2837	205	3	u.s.c	u.s.c	ADJ
taxlaw-2837	205	4	.	.	PUNCT
taxlaw-2837	206	1	§	§	PROPN
taxlaw-2837	206	2	300gg-22	300gg-22	NUM
taxlaw-2837	206	3	(	(	PUNCT
taxlaw-2837	206	4	2012	2012	NUM
taxlaw-2837	206	5	)	)	PUNCT
taxlaw-2837	206	6	.	.	PUNCT
taxlaw-2837	207	1	58	58	NUM
taxlaw-2837	207	2	hipaa	hipaa	PROPN
taxlaw-2837	207	3	mou	mou	PROPN
taxlaw-2837	207	4	,	,	PUNCT
taxlaw-2837	207	5	supra	supra	PROPN
taxlaw-2837	207	6	note	note	PROPN
taxlaw-2837	207	7	49	49	NUM
taxlaw-2837	207	8	,	,	PUNCT
taxlaw-2837	207	9	at	at	ADP
taxlaw-2837	207	10	70166	70166	NUM
taxlaw-2837	207	11	.	.	PUNCT
taxlaw-2837	208	1	132	132	NUM
taxlaw-2837	208	2	columbia	columbia	PROPN
taxlaw-2837	208	3	journal	journal	PROPN
taxlaw-2837	208	4	of	of	ADP
taxlaw-2837	208	5	tax	tax	NOUN
taxlaw-2837	208	6	law	law	NOUN
taxlaw-2837	208	7	[	[	X
taxlaw-2837	208	8	vol.7:123	vol.7:123	PROPN
taxlaw-2837	208	9	administrative	administrative	ADJ
taxlaw-2837	208	10	or	or	CCONJ
taxlaw-2837	208	11	judicial	judicial	ADJ
taxlaw-2837	208	12	proceeding	proceeding	NOUN
taxlaw-2837	208	13	on	on	ADP
taxlaw-2837	208	14	hipaa	hipaa	NOUN
taxlaw-2837	208	15	matters	matter	VERB
taxlaw-2837	208	16	within	within	ADP
taxlaw-2837	208	17	the	the	DET
taxlaw-2837	208	18	shared	share	VERB
taxlaw-2837	208	19	regulatory	regulatory	ADJ
taxlaw-2837	208	20	space.59	space.59	VERB
taxlaw-2837	208	21	a.	a.	NOUN
taxlaw-2837	208	22	the	the	DET
taxlaw-2837	208	23	irs	irs	PROPN
taxlaw-2837	208	24	as	as	SCONJ
taxlaw-2837	208	25	health	health	NOUN
taxlaw-2837	208	26	plan	plan	NOUN
taxlaw-2837	208	27	rulemaker	rulemaker	VERB
taxlaw-2837	208	28	the	the	DET
taxlaw-2837	208	29	three	three	NUM
taxlaw-2837	208	30	pieces	piece	NOUN
taxlaw-2837	208	31	of	of	ADP
taxlaw-2837	208	32	legislation	legislation	NOUN
taxlaw-2837	208	33	described	describe	VERB
taxlaw-2837	208	34	above	above	ADV
taxlaw-2837	208	35	were	be	AUX
taxlaw-2837	208	36	significant	significant	ADJ
taxlaw-2837	208	37	additions	addition	NOUN
taxlaw-2837	208	38	to	to	ADP
taxlaw-2837	208	39	the	the	DET
taxlaw-2837	208	40	irs	irs	PROPN
taxlaw-2837	208	41	’s	’s	PART
taxlaw-2837	208	42	role	role	NOUN
taxlaw-2837	208	43	in	in	ADP
taxlaw-2837	208	44	employer	employer	NOUN
taxlaw-2837	208	45	health	health	NOUN
taxlaw-2837	208	46	plan	plan	NOUN
taxlaw-2837	208	47	regulation	regulation	NOUN
taxlaw-2837	208	48	,	,	PUNCT
taxlaw-2837	208	49	involving	involve	VERB
taxlaw-2837	208	50	both	both	DET
taxlaw-2837	208	51	rulemaking	rulemake	VERB
taxlaw-2837	208	52	tasks	task	NOUN
taxlaw-2837	208	53	and	and	CCONJ
taxlaw-2837	208	54	enforcement	enforcement	NOUN
taxlaw-2837	208	55	tasks	task	NOUN
taxlaw-2837	208	56	.	.	PUNCT
taxlaw-2837	209	1	with	with	ADP
taxlaw-2837	209	2	respect	respect	NOUN
taxlaw-2837	209	3	to	to	ADP
taxlaw-2837	209	4	rulemaking	rulemaking	NOUN
taxlaw-2837	209	5	,	,	PUNCT
taxlaw-2837	209	6	however	however	ADV
taxlaw-2837	209	7	,	,	PUNCT
taxlaw-2837	209	8	congress	congress	PROPN
taxlaw-2837	209	9	initially	initially	ADV
taxlaw-2837	209	10	appeared	appear	VERB
taxlaw-2837	209	11	interested	interested	ADJ
taxlaw-2837	209	12	in	in	ADP
taxlaw-2837	209	13	shielding	shield	VERB
taxlaw-2837	209	14	the	the	DET
taxlaw-2837	209	15	irs	irs	PROPN
taxlaw-2837	209	16	from	from	ADP
taxlaw-2837	209	17	significant	significant	ADJ
taxlaw-2837	209	18	substantive	substantive	ADJ
taxlaw-2837	209	19	involvement	involvement	NOUN
taxlaw-2837	209	20	.	.	PUNCT
taxlaw-2837	210	1	the	the	DET
taxlaw-2837	210	2	irs	irs	PROPN
taxlaw-2837	210	3	was	be	AUX
taxlaw-2837	210	4	given	give	VERB
taxlaw-2837	210	5	just	just	ADV
taxlaw-2837	210	6	a	a	DET
taxlaw-2837	210	7	single	single	ADJ
taxlaw-2837	210	8	piece	piece	NOUN
taxlaw-2837	210	9	of	of	ADP
taxlaw-2837	210	10	cobra	cobra	PROPN
taxlaw-2837	210	11	rulemaking	rulemaking	NOUN
taxlaw-2837	210	12	:	:	PUNCT
taxlaw-2837	210	13	the	the	DET
taxlaw-2837	210	14	task	task	NOUN
taxlaw-2837	210	15	of	of	ADP
taxlaw-2837	210	16	defining	define	VERB
taxlaw-2837	210	17	the	the	DET
taxlaw-2837	210	18	required	require	VERB
taxlaw-2837	210	19	continuation	continuation	NOUN
taxlaw-2837	210	20	coverage	coverage	NOUN
taxlaw-2837	210	21	.	.	PUNCT
taxlaw-2837	211	1	while	while	SCONJ
taxlaw-2837	211	2	the	the	DET
taxlaw-2837	211	3	irs	irs	PROPN
taxlaw-2837	211	4	cobra	cobra	NOUN
taxlaw-2837	211	5	regulations	regulation	NOUN
taxlaw-2837	211	6	are	be	AUX
taxlaw-2837	211	7	extensive	extensive	ADJ
taxlaw-2837	211	8	,	,	PUNCT
taxlaw-2837	211	9	they	they	PRON
taxlaw-2837	211	10	do	do	AUX
taxlaw-2837	211	11	not	not	PART
taxlaw-2837	211	12	force	force	VERB
taxlaw-2837	211	13	the	the	DET
taxlaw-2837	211	14	irs	irs	PROPN
taxlaw-2837	211	15	to	to	PART
taxlaw-2837	211	16	stray	stray	VERB
taxlaw-2837	211	17	too	too	ADV
taxlaw-2837	211	18	far	far	ADV
taxlaw-2837	211	19	from	from	ADP
taxlaw-2837	211	20	typical	typical	ADJ
taxlaw-2837	211	21	tax	tax	NOUN
taxlaw-2837	211	22	administration	administration	NOUN
taxlaw-2837	211	23	.	.	PUNCT
taxlaw-2837	212	1	for	for	ADP
taxlaw-2837	212	2	example	example	NOUN
taxlaw-2837	212	3	,	,	PUNCT
taxlaw-2837	212	4	the	the	DET
taxlaw-2837	212	5	regulations	regulation	NOUN
taxlaw-2837	212	6	involve	involve	VERB
taxlaw-2837	212	7	topics	topic	NOUN
taxlaw-2837	212	8	such	such	ADJ
taxlaw-2837	212	9	as	as	ADP
taxlaw-2837	212	10	how	how	SCONJ
taxlaw-2837	212	11	corporate	corporate	ADJ
taxlaw-2837	212	12	transactions	transaction	NOUN
taxlaw-2837	212	13	affect	affect	VERB
taxlaw-2837	212	14	cobra	cobra	NOUN
taxlaw-2837	212	15	rights,60	rights,60	VERB
taxlaw-2837	212	16	how	how	SCONJ
taxlaw-2837	212	17	to	to	PART
taxlaw-2837	212	18	count	count	VERB
taxlaw-2837	212	19	employees,61	employees,61	NOUN
taxlaw-2837	212	20	how	how	SCONJ
taxlaw-2837	212	21	to	to	PART
taxlaw-2837	212	22	identify	identify	VERB
taxlaw-2837	212	23	the	the	DET
taxlaw-2837	212	24	“	"	PUNCT
taxlaw-2837	212	25	employer”62	employer”62	PROPN
taxlaw-2837	212	26	and	and	CCONJ
taxlaw-2837	212	27	how	how	SCONJ
taxlaw-2837	212	28	to	to	PART
taxlaw-2837	212	29	calculate	calculate	VERB
taxlaw-2837	212	30	plan	plan	NOUN
taxlaw-2837	212	31	costs,63	costs,63	ADJ
taxlaw-2837	212	32	all	all	DET
taxlaw-2837	212	33	topics	topic	NOUN
taxlaw-2837	212	34	that	that	PRON
taxlaw-2837	212	35	are	be	AUX
taxlaw-2837	212	36	comfortably	comfortably	ADV
taxlaw-2837	212	37	within	within	ADP
taxlaw-2837	212	38	the	the	DET
taxlaw-2837	212	39	expertise	expertise	NOUN
taxlaw-2837	212	40	of	of	ADP
taxlaw-2837	212	41	the	the	DET
taxlaw-2837	212	42	irs	irs	PROPN
taxlaw-2837	212	43	.	.	PUNCT
taxlaw-2837	213	1	yet	yet	CCONJ
taxlaw-2837	213	2	irs	irs	PROPN
taxlaw-2837	213	3	responsibility	responsibility	NOUN
taxlaw-2837	213	4	for	for	ADP
taxlaw-2837	213	5	cobra	cobra	NOUN
taxlaw-2837	213	6	did	do	AUX
taxlaw-2837	213	7	begin	begin	VERB
taxlaw-2837	213	8	to	to	PART
taxlaw-2837	213	9	push	push	VERB
taxlaw-2837	213	10	the	the	DET
taxlaw-2837	213	11	irs	irs	PROPN
taxlaw-2837	213	12	into	into	ADP
taxlaw-2837	213	13	the	the	DET
taxlaw-2837	213	14	health	health	NOUN
taxlaw-2837	213	15	policy	policy	NOUN
taxlaw-2837	213	16	arena	arena	NOUN
taxlaw-2837	213	17	.	.	PUNCT
taxlaw-2837	214	1	for	for	ADP
taxlaw-2837	214	2	example	example	NOUN
taxlaw-2837	214	3	,	,	PUNCT
taxlaw-2837	214	4	the	the	DET
taxlaw-2837	214	5	irs	irs	PROPN
taxlaw-2837	214	6	defined	define	VERB
taxlaw-2837	214	7	in	in	ADP
taxlaw-2837	214	8	regulations	regulation	NOUN
taxlaw-2837	214	9	the	the	DET
taxlaw-2837	214	10	meaning	meaning	NOUN
taxlaw-2837	214	11	of	of	ADP
taxlaw-2837	214	12	“	"	PUNCT
taxlaw-2837	214	13	health	health	NOUN
taxlaw-2837	214	14	care	care	NOUN
taxlaw-2837	214	15	”	"	PUNCT
taxlaw-2837	214	16	and	and	CCONJ
taxlaw-2837	214	17	issued	issue	VERB
taxlaw-2837	214	18	regulations	regulation	NOUN
taxlaw-2837	214	19	outlining	outline	VERB
taxlaw-2837	214	20	the	the	DET
taxlaw-2837	214	21	interaction	interaction	NOUN
taxlaw-2837	214	22	between	between	ADP
taxlaw-2837	214	23	cobra	cobra	NOUN
taxlaw-2837	214	24	and	and	CCONJ
taxlaw-2837	214	25	participant	participant	ADJ
taxlaw-2837	214	26	rights	right	NOUN
taxlaw-2837	214	27	under	under	ADP
taxlaw-2837	214	28	the	the	DET
taxlaw-2837	214	29	federal	federal	ADJ
taxlaw-2837	214	30	family	family	NOUN
taxlaw-2837	214	31	and	and	CCONJ
taxlaw-2837	214	32	medical	medical	ADJ
taxlaw-2837	214	33	leave	leave	NOUN
taxlaw-2837	215	1	act.64	act.64	INTJ
taxlaw-2837	215	2	the	the	DET
taxlaw-2837	215	3	irs	irs	PROPN
taxlaw-2837	215	4	was	be	AUX
taxlaw-2837	215	5	completely	completely	ADV
taxlaw-2837	215	6	shielded	shield	VERB
taxlaw-2837	215	7	from	from	ADP
taxlaw-2837	215	8	any	any	DET
taxlaw-2837	215	9	responsibility	responsibility	NOUN
taxlaw-2837	215	10	for	for	ADP
taxlaw-2837	215	11	msp	msp	PROPN
taxlaw-2837	215	12	rulemaking	rulemaking	NOUN
taxlaw-2837	215	13	(	(	PUNCT
taxlaw-2837	215	14	leaving	leave	VERB
taxlaw-2837	215	15	them	they	PRON
taxlaw-2837	215	16	only	only	ADV
taxlaw-2837	215	17	to	to	PART
taxlaw-2837	215	18	collect	collect	VERB
taxlaw-2837	215	19	penalties	penalty	NOUN
taxlaw-2837	215	20	for	for	ADP
taxlaw-2837	215	21	noncompliance	noncompliance	NOUN
taxlaw-2837	215	22	)	)	PUNCT
taxlaw-2837	215	23	.	.	PUNCT
taxlaw-2837	216	1	with	with	ADP
taxlaw-2837	216	2	hipaa	hipaa	PROPN
taxlaw-2837	216	3	,	,	PUNCT
taxlaw-2837	216	4	the	the	DET
taxlaw-2837	216	5	irs	irs	PROPN
taxlaw-2837	216	6	was	be	AUX
taxlaw-2837	216	7	given	give	VERB
taxlaw-2837	216	8	a	a	DET
taxlaw-2837	216	9	greatly	greatly	ADV
taxlaw-2837	216	10	expanded	expand	VERB
taxlaw-2837	216	11	role	role	NOUN
taxlaw-2837	216	12	in	in	ADP
taxlaw-2837	216	13	substantive	substantive	ADJ
taxlaw-2837	216	14	health	health	NOUN
taxlaw-2837	216	15	plan	plan	NOUN
taxlaw-2837	216	16	rulemaking	rulemake	VERB
taxlaw-2837	216	17	(	(	PUNCT
taxlaw-2837	216	18	on	on	ADP
taxlaw-2837	216	19	paper	paper	NOUN
taxlaw-2837	216	20	,	,	PUNCT
taxlaw-2837	216	21	at	at	ADP
taxlaw-2837	216	22	least	least	ADJ
taxlaw-2837	216	23	)	)	PUNCT
taxlaw-2837	216	24	.	.	PUNCT
taxlaw-2837	217	1	the	the	DET
taxlaw-2837	217	2	irs	irs	PROPN
taxlaw-2837	217	3	was	be	AUX
taxlaw-2837	217	4	given	give	VERB
taxlaw-2837	217	5	an	an	DET
taxlaw-2837	217	6	equal	equal	ADJ
taxlaw-2837	217	7	role	role	NOUN
taxlaw-2837	217	8	at	at	ADP
taxlaw-2837	217	9	the	the	DET
taxlaw-2837	217	10	table	table	NOUN
taxlaw-2837	217	11	with	with	ADP
taxlaw-2837	217	12	labor	labor	NOUN
taxlaw-2837	217	13	and	and	CCONJ
taxlaw-2837	217	14	hhs	hhs	PROPN
taxlaw-2837	217	15	when	when	SCONJ
taxlaw-2837	217	16	it	it	PRON
taxlaw-2837	217	17	came	come	VERB
taxlaw-2837	217	18	to	to	ADP
taxlaw-2837	217	19	any	any	DET
taxlaw-2837	217	20	rulemaking	rulemaking	NOUN
taxlaw-2837	217	21	that	that	PRON
taxlaw-2837	217	22	involved	involve	VERB
taxlaw-2837	217	23	employer	employer	NOUN
taxlaw-2837	217	24	-	-	PUNCT
taxlaw-2837	217	25	provided	provide	VERB
taxlaw-2837	217	26	coverage	coverage	NOUN
taxlaw-2837	217	27	,	,	PUNCT
taxlaw-2837	217	28	and	and	CCONJ
taxlaw-2837	217	29	jointly	jointly	ADV
taxlaw-2837	217	30	promulgated	promulgate	VERB
taxlaw-2837	217	31	regulations	regulation	NOUN
taxlaw-2837	217	32	that	that	PRON
taxlaw-2837	217	33	had	have	VERB
taxlaw-2837	217	34	a	a	DET
taxlaw-2837	217	35	significant	significant	ADJ
taxlaw-2837	217	36	health	health	NOUN
taxlaw-2837	217	37	policy	policy	NOUN
taxlaw-2837	217	38	impact.65	impact.65	PRON
taxlaw-2837	217	39	in	in	ADP
taxlaw-2837	217	40	this	this	DET
taxlaw-2837	217	41	way	way	NOUN
taxlaw-2837	217	42	,	,	PUNCT
taxlaw-2837	217	43	hipaa	hipaa	NOUN
taxlaw-2837	217	44	looks	look	VERB
taxlaw-2837	217	45	like	like	ADP
taxlaw-2837	217	46	a	a	DET
taxlaw-2837	217	47	tipping	tipping	NOUN
taxlaw-2837	217	48	point	point	NOUN
taxlaw-2837	217	49	at	at	ADP
taxlaw-2837	217	50	which	which	PRON
taxlaw-2837	217	51	the	the	DET
taxlaw-2837	217	52	irs	irs	PROPN
taxlaw-2837	217	53	really	really	ADV
taxlaw-2837	217	54	became	become	VERB
taxlaw-2837	217	55	a	a	DET
taxlaw-2837	217	56	health	health	NOUN
taxlaw-2837	217	57	policy	policy	NOUN
taxlaw-2837	217	58	agency	agency	NOUN
taxlaw-2837	217	59	.	.	PUNCT
taxlaw-2837	218	1	what	what	PRON
taxlaw-2837	218	2	is	be	AUX
taxlaw-2837	218	3	unclear	unclear	ADJ
taxlaw-2837	218	4	,	,	PUNCT
taxlaw-2837	218	5	however	however	ADV
taxlaw-2837	218	6	,	,	PUNCT
taxlaw-2837	218	7	is	be	AUX
taxlaw-2837	218	8	what	what	PRON
taxlaw-2837	218	9	exactly	exactly	ADV
taxlaw-2837	218	10	the	the	DET
taxlaw-2837	218	11	role	role	NOUN
taxlaw-2837	218	12	of	of	ADP
taxlaw-2837	218	13	the	the	DET
taxlaw-2837	218	14	irs	irs	PROPN
taxlaw-2837	218	15	was	be	AUX
taxlaw-2837	218	16	in	in	ADP
taxlaw-2837	218	17	developing	develop	VERB
taxlaw-2837	218	18	these	these	DET
taxlaw-2837	218	19	health	health	NOUN
taxlaw-2837	218	20	policy	policy	NOUN
taxlaw-2837	218	21	regulations	regulation	NOUN
taxlaw-2837	218	22	:	:	PUNCT
taxlaw-2837	218	23	which	which	DET
taxlaw-2837	218	24	agency	agency	NOUN
taxlaw-2837	218	25	,	,	PUNCT
taxlaw-2837	218	26	if	if	SCONJ
taxlaw-2837	218	27	any	any	PRON
taxlaw-2837	218	28	,	,	PUNCT
taxlaw-2837	218	29	took	take	VERB
taxlaw-2837	218	30	the	the	DET
taxlaw-2837	218	31	lead	lead	NOUN
taxlaw-2837	218	32	in	in	ADP
taxlaw-2837	218	33	formulating	formulate	VERB
taxlaw-2837	218	34	the	the	DET
taxlaw-2837	218	35	regulations	regulation	NOUN
taxlaw-2837	218	36	,	,	PUNCT
taxlaw-2837	218	37	what	what	PRON
taxlaw-2837	218	38	the	the	DET
taxlaw-2837	218	39	actual	actual	ADJ
taxlaw-2837	218	40	administrative	administrative	ADJ
taxlaw-2837	218	41	burden	burden	NOUN
taxlaw-2837	218	42	was	be	AUX
taxlaw-2837	218	43	on	on	ADP
taxlaw-2837	218	44	the	the	DET
taxlaw-2837	218	45	irs	irs	PROPN
taxlaw-2837	218	46	,	,	PUNCT
taxlaw-2837	218	47	and	and	CCONJ
taxlaw-2837	218	48	what	what	DET
taxlaw-2837	218	49	internal	internal	ADJ
taxlaw-2837	218	50	expertise	expertise	NOUN
taxlaw-2837	218	51	,	,	PUNCT
taxlaw-2837	218	52	if	if	SCONJ
taxlaw-2837	218	53	any	any	PRON
taxlaw-2837	218	54	,	,	PUNCT
taxlaw-2837	218	55	the	the	DET
taxlaw-2837	218	56	irs	irs	PROPN
taxlaw-2837	218	57	subsequently	subsequently	ADV
taxlaw-2837	218	58	developed	develop	VERB
taxlaw-2837	218	59	in	in	ADP
taxlaw-2837	218	60	the	the	DET
taxlaw-2837	218	61	health	health	NOUN
taxlaw-2837	218	62	policy	policy	NOUN
taxlaw-2837	218	63	arena	arena	NOUN
taxlaw-2837	218	64	.	.	PUNCT
taxlaw-2837	219	1	b.	b.	PROPN
taxlaw-2837	220	1	the	the	DET
taxlaw-2837	220	2	irs	irs	PROPN
taxlaw-2837	220	3	as	as	SCONJ
taxlaw-2837	220	4	health	health	NOUN
taxlaw-2837	220	5	plan	plan	NOUN
taxlaw-2837	220	6	enforcer	enforcer	VERB
taxlaw-2837	220	7	the	the	DET
taxlaw-2837	220	8	sole	sole	ADJ
taxlaw-2837	220	9	method	method	NOUN
taxlaw-2837	220	10	for	for	SCONJ
taxlaw-2837	220	11	the	the	DET
taxlaw-2837	220	12	irs	irs	PROPN
taxlaw-2837	220	13	to	to	PART
taxlaw-2837	220	14	enforce	enforce	VERB
taxlaw-2837	220	15	the	the	DET
taxlaw-2837	220	16	health	health	NOUN
taxlaw-2837	220	17	plan	plan	NOUN
taxlaw-2837	220	18	provisions	provision	NOUN
taxlaw-2837	220	19	contained	contain	VERB
taxlaw-2837	220	20	in	in	ADP
taxlaw-2837	220	21	the	the	DET
taxlaw-2837	220	22	code	code	NOUN
taxlaw-2837	220	23	is	be	AUX
taxlaw-2837	220	24	through	through	ADP
taxlaw-2837	220	25	the	the	DET
taxlaw-2837	220	26	imposition	imposition	NOUN
taxlaw-2837	220	27	of	of	ADP
taxlaw-2837	220	28	an	an	DET
taxlaw-2837	220	29	excise	excise	NOUN
taxlaw-2837	220	30	tax	tax	NOUN
taxlaw-2837	220	31	.	.	PUNCT
taxlaw-2837	221	1	an	an	DET
taxlaw-2837	221	2	excise	excise	NOUN
taxlaw-2837	221	3	tax	tax	NOUN
taxlaw-2837	221	4	can	can	AUX
taxlaw-2837	221	5	be	be	AUX
taxlaw-2837	221	6	imposed	impose	VERB
taxlaw-2837	221	7	through	through	ADP
taxlaw-2837	221	8	one	one	NUM
taxlaw-2837	221	9	of	of	ADP
taxlaw-2837	221	10	two	two	NUM
taxlaw-2837	221	11	methods	method	NOUN
taxlaw-2837	221	12	:	:	PUNCT
taxlaw-2837	221	13	(	(	PUNCT
taxlaw-2837	221	14	1	1	X
taxlaw-2837	221	15	)	)	PUNCT
taxlaw-2837	221	16	self	self	NOUN
taxlaw-2837	221	17	-	-	PUNCT
taxlaw-2837	221	18	reporting	reporting	NOUN
taxlaw-2837	221	19	by	by	ADP
taxlaw-2837	221	20	the	the	DET
taxlaw-2837	221	21	tax	tax	NOUN
taxlaw-2837	221	22	payer	payer	NOUN
taxlaw-2837	221	23	,	,	PUNCT
taxlaw-2837	221	24	or	or	CCONJ
taxlaw-2837	221	25	(	(	PUNCT
taxlaw-2837	221	26	2	2	X
taxlaw-2837	221	27	)	)	PUNCT
taxlaw-2837	221	28	direct	direct	ADJ
taxlaw-2837	221	29	assessment	assessment	NOUN
taxlaw-2837	221	30	by	by	ADP
taxlaw-2837	221	31	the	the	DET
taxlaw-2837	221	32	irs	irs	PROPN
taxlaw-2837	221	33	,	,	PUNCT
taxlaw-2837	221	34	typically	typically	ADV
taxlaw-2837	221	35	accomplished	accomplish	VERB
taxlaw-2837	221	36	through	through	ADP
taxlaw-2837	221	37	audit	audit	NOUN
taxlaw-2837	221	38	or	or	CCONJ
taxlaw-2837	221	39	third	third	ADJ
taxlaw-2837	221	40	-	-	PUNCT
taxlaw-2837	221	41	party	party	NOUN
taxlaw-2837	221	42	reporting	reporting	NOUN
taxlaw-2837	221	43	.	.	PUNCT
taxlaw-2837	222	1	the	the	DET
taxlaw-2837	222	2	irs	irs	PROPN
taxlaw-2837	222	3	’s	’s	PART
taxlaw-2837	222	4	enforcement	enforcement	NOUN
taxlaw-2837	222	5	of	of	ADP
taxlaw-2837	222	6	cobra	cobra	PROPN
taxlaw-2837	222	7	’s	’s	PART
taxlaw-2837	222	8	requirements	requirement	NOUN
taxlaw-2837	222	9	has	have	AUX
taxlaw-2837	222	10	been	be	AUX
taxlaw-2837	222	11	historically	historically	ADV
taxlaw-2837	222	12	almost	almost	ADV
taxlaw-2837	222	13	non	non	NOUN
taxlaw-2837	222	14	-	-	NOUN
taxlaw-2837	222	15	existent.66	existent.66	NOUN
taxlaw-2837	222	16	until	until	ADP
taxlaw-2837	222	17	2010	2010	NUM
taxlaw-2837	222	18	,	,	PUNCT
taxlaw-2837	222	19	employers	employer	NOUN
taxlaw-2837	222	20	did	do	AUX
taxlaw-2837	222	21	not	not	PART
taxlaw-2837	222	22	even	even	ADV
taxlaw-2837	222	23	have	have	VERB
taxlaw-2837	222	24	a	a	DET
taxlaw-2837	222	25	duty	duty	NOUN
taxlaw-2837	222	26	to	to	PART
taxlaw-2837	222	27	self	self	NOUN
taxlaw-2837	222	28	-	-	PUNCT
taxlaw-2837	222	29	report	report	NOUN
taxlaw-2837	222	30	cobra	cobra	NOUN
taxlaw-2837	222	31	violations	violation	NOUN
taxlaw-2837	222	32	and	and	CCONJ
taxlaw-2837	222	33	pay	pay	VERB
taxlaw-2837	222	34	the	the	DET
taxlaw-2837	222	35	excise	excise	NOUN
taxlaw-2837	222	36	tax.67	tax.67	NOUN
taxlaw-2837	222	37	even	even	ADV
taxlaw-2837	222	38	worse	bad	ADJ
taxlaw-2837	222	39	,	,	PUNCT
taxlaw-2837	222	40	the	the	DET
taxlaw-2837	222	41	dual	dual	ADJ
taxlaw-2837	222	42	enforcement	enforcement	NOUN
taxlaw-2837	222	43	structure	structure	NOUN
taxlaw-2837	222	44	shared	share	VERB
taxlaw-2837	222	45	between	between	ADP
taxlaw-2837	222	46	the	the	DET
taxlaw-2837	222	47	irs	irs	PROPN
taxlaw-2837	222	48	and	and	CCONJ
taxlaw-2837	222	49	labor	labor	NOUN
taxlaw-2837	222	50	appears	appear	VERB
taxlaw-2837	222	51	to	to	PART
taxlaw-2837	222	52	confuse	confuse	VERB
taxlaw-2837	222	53	individuals	individual	NOUN
taxlaw-2837	222	54	about	about	ADP
taxlaw-2837	222	55	where	where	SCONJ
taxlaw-2837	222	56	they	they	PRON
taxlaw-2837	222	57	should	should	AUX
taxlaw-2837	222	58	go	go	VERB
taxlaw-2837	222	59	for	for	ADP
taxlaw-2837	222	60	help	help	NOUN
taxlaw-2837	222	61	.	.	PUNCT
taxlaw-2837	223	1	a	a	DET
taxlaw-2837	223	2	1990	1990	NUM
taxlaw-2837	223	3	gao	gao	PROPN
taxlaw-2837	223	4	report	report	NOUN
taxlaw-2837	223	5	found	find	VERB
taxlaw-2837	223	6	that	that	SCONJ
taxlaw-2837	223	7	thousands	thousand	NOUN
taxlaw-2837	223	8	of	of	ADP
taxlaw-2837	223	9	individuals	individual	NOUN
taxlaw-2837	223	10	contacted	contact	VERB
taxlaw-2837	223	11	the	the	DET
taxlaw-2837	223	12	irs	irs	PROPN
taxlaw-2837	223	13	about	about	ADP
taxlaw-2837	223	14	59	59	NUM
taxlaw-2837	224	1	i	i	PROPN
taxlaw-2837	224	2	d.	d.	PROPN
taxlaw-2837	224	3	60	60	NUM
taxlaw-2837	225	1	treas	treas	PROPN
taxlaw-2837	225	2	.	.	PUNCT
taxlaw-2837	226	1	reg	reg	PROPN
taxlaw-2837	226	2	.	.	PUNCT
taxlaw-2837	227	1	§	§	PROPN
taxlaw-2837	227	2	54.4980b-9	54.4980b-9	NUM
taxlaw-2837	227	3	(	(	PUNCT
taxlaw-2837	227	4	2012	2012	NUM
taxlaw-2837	227	5	)	)	PUNCT
taxlaw-2837	227	6	.	.	PUNCT
taxlaw-2837	228	1	61	61	NUM
taxlaw-2837	228	2	treas	trea	NOUN
taxlaw-2837	228	3	.	.	PUNCT
taxlaw-2837	229	1	reg	reg	PROPN
taxlaw-2837	229	2	.	.	PUNCT
taxlaw-2837	230	1	§	§	PROPN
taxlaw-2837	230	2	54.4980b-2	54.4980b-2	PROPN
taxlaw-2837	230	3	(	(	PUNCT
taxlaw-2837	230	4	2012	2012	NUM
taxlaw-2837	230	5	)	)	PUNCT
taxlaw-2837	230	6	.	.	PUNCT
taxlaw-2837	231	1	62	62	NUM
taxlaw-2837	232	1	i	i	PRON
taxlaw-2837	232	2	d.	d.	PROPN
taxlaw-2837	232	3	63	63	NUM
taxlaw-2837	232	4	treas	trea	NOUN
taxlaw-2837	232	5	.	.	PUNCT
taxlaw-2837	233	1	reg	reg	PROPN
taxlaw-2837	233	2	.	.	PUNCT
taxlaw-2837	234	1	§	§	PROPN
taxlaw-2837	234	2	54.4980b-8	54.4980b-8	NUM
taxlaw-2837	234	3	(	(	PUNCT
taxlaw-2837	234	4	2012	2012	NUM
taxlaw-2837	234	5	)	)	PUNCT
taxlaw-2837	234	6	.	.	PUNCT
taxlaw-2837	235	1	64	64	NUM
taxlaw-2837	235	2	treas	trea	NOUN
taxlaw-2837	235	3	.	.	PUNCT
taxlaw-2837	236	1	reg	reg	PROPN
taxlaw-2837	236	2	.	.	PUNCT
taxlaw-2837	237	1	§	§	PROPN
taxlaw-2837	237	2	54.4980b-10	54.4980b-10	NUM
taxlaw-2837	237	3	(	(	PUNCT
taxlaw-2837	237	4	2012	2012	NUM
taxlaw-2837	237	5	)	)	PUNCT
taxlaw-2837	237	6	.	.	PUNCT
taxlaw-2837	238	1	65	65	NUM
taxlaw-2837	238	2	treas	trea	NOUN
taxlaw-2837	238	3	.	.	PUNCT
taxlaw-2837	239	1	reg	reg	PROPN
taxlaw-2837	239	2	.	.	PUNCT
taxlaw-2837	240	1	§	§	PROPN
taxlaw-2837	240	2	§	§	PROPN
taxlaw-2837	240	3	54.9801	54.9801	NUM
taxlaw-2837	240	4	-	-	SYM
taxlaw-2837	240	5	1	1	NUM
taxlaw-2837	240	6	to	to	ADP
taxlaw-2837	240	7	54.9801	54.9801	NUM
taxlaw-2837	240	8	-	-	SYM
taxlaw-2837	240	9	3	3	NUM
taxlaw-2837	240	10	,	,	PUNCT
taxlaw-2837	240	11	54.9811	54.9811	NUM
taxlaw-2837	240	12	-	-	SYM
taxlaw-2837	240	13	1	1	NUM
taxlaw-2837	240	14	(	(	PUNCT
taxlaw-2837	240	15	2012	2012	NUM
taxlaw-2837	240	16	)	)	PUNCT
taxlaw-2837	240	17	;	;	PUNCT
taxlaw-2837	240	18	i.r.c	i.r.c	NOUN
taxlaw-2837	240	19	.	.	PUNCT
taxlaw-2837	241	1	§	§	PROPN
taxlaw-2837	241	2	9812	9812	NUM
taxlaw-2837	241	3	(	(	PUNCT
taxlaw-2837	241	4	2012	2012	NUM
taxlaw-2837	241	5	)	)	PUNCT
taxlaw-2837	241	6	.	.	PUNCT
taxlaw-2837	242	1	66	66	NUM
taxlaw-2837	242	2	u.s	u.s	PROPN
taxlaw-2837	242	3	.	.	PROPN
taxlaw-2837	242	4	gen	gen	PROPN
taxlaw-2837	242	5	.	.	PROPN
taxlaw-2837	242	6	accounting	accounting	PROPN
taxlaw-2837	242	7	office	office	PROPN
taxlaw-2837	242	8	,	,	PUNCT
taxlaw-2837	242	9	improvements	improvement	NOUN
taxlaw-2837	242	10	needed	need	VERB
taxlaw-2837	242	11	in	in	ADP
taxlaw-2837	242	12	enforcing	enforce	VERB
taxlaw-2837	242	13	health	health	NOUN
taxlaw-2837	242	14	insurance	insurance	NOUN
taxlaw-2837	242	15	continuation	continuation	NOUN
taxlaw-2837	242	16	requirements	requirement	NOUN
taxlaw-2837	242	17	5	5	NUM
taxlaw-2837	242	18	(	(	PUNCT
taxlaw-2837	242	19	1990	1990	NUM
taxlaw-2837	242	20	)	)	PUNCT
taxlaw-2837	242	21	(	(	PUNCT
taxlaw-2837	242	22	noting	note	VERB
taxlaw-2837	242	23	one	one	NUM
taxlaw-2837	242	24	completed	complete	VERB
taxlaw-2837	242	25	examination	examination	NOUN
taxlaw-2837	242	26	of	of	ADP
taxlaw-2837	242	27	a	a	DET
taxlaw-2837	242	28	potential	potential	ADJ
taxlaw-2837	242	29	cobra	cobra	NOUN
taxlaw-2837	242	30	violation	violation	NOUN
taxlaw-2837	242	31	)	)	PUNCT
taxlaw-2837	242	32	.	.	PUNCT
taxlaw-2837	243	1	67	67	NUM
taxlaw-2837	243	2	74	74	NUM
taxlaw-2837	243	3	fed	fed	PROPN
taxlaw-2837	243	4	.	.	PUNCT
taxlaw-2837	244	1	reg	reg	PROPN
taxlaw-2837	244	2	.	.	PUNCT
taxlaw-2837	245	1	45,994	45,994	NUM
taxlaw-2837	245	2	(	(	PUNCT
taxlaw-2837	245	3	sept	sept	PROPN
taxlaw-2837	245	4	.	.	PROPN
taxlaw-2837	245	5	8	8	NUM
taxlaw-2837	245	6	,	,	PUNCT
taxlaw-2837	245	7	2009	2009	NUM
taxlaw-2837	245	8	)	)	PUNCT
taxlaw-2837	245	9	.	.	PUNCT
taxlaw-2837	246	1	2016	2016	NUM
taxlaw-2837	246	2	]	]	PUNCT
taxlaw-2837	246	3	a	a	DET
taxlaw-2837	246	4	partial	partial	ADJ
taxlaw-2837	246	5	defense	defense	NOUN
taxlaw-2837	246	6	of	of	ADP
taxlaw-2837	246	7	the	the	DET
taxlaw-2837	246	8	irs	irs	PROPN
taxlaw-2837	246	9	as	as	ADP
taxlaw-2837	246	10	health	health	NOUN
taxlaw-2837	246	11	care	care	PROPN
taxlaw-2837	246	12	agency	agency	PROPN
taxlaw-2837	246	13	133	133	NUM
taxlaw-2837	246	14	cobra	cobra	NOUN
taxlaw-2837	246	15	rights	right	NOUN
taxlaw-2837	246	16	and	and	CCONJ
taxlaw-2837	246	17	violations	violation	NOUN
taxlaw-2837	246	18	but	but	CCONJ
taxlaw-2837	246	19	,	,	PUNCT
taxlaw-2837	246	20	because	because	SCONJ
taxlaw-2837	246	21	the	the	DET
taxlaw-2837	246	22	code	code	NOUN
taxlaw-2837	246	23	does	do	AUX
taxlaw-2837	246	24	not	not	PART
taxlaw-2837	246	25	provide	provide	VERB
taxlaw-2837	246	26	individuals	individual	NOUN
taxlaw-2837	246	27	with	with	ADP
taxlaw-2837	246	28	a	a	DET
taxlaw-2837	246	29	right	right	NOUN
taxlaw-2837	246	30	of	of	ADP
taxlaw-2837	246	31	action	action	NOUN
taxlaw-2837	246	32	,	,	PUNCT
taxlaw-2837	246	33	such	such	ADJ
taxlaw-2837	246	34	individuals	individual	NOUN
taxlaw-2837	246	35	were	be	AUX
taxlaw-2837	246	36	simply	simply	ADV
taxlaw-2837	246	37	referred	refer	VERB
taxlaw-2837	246	38	to	to	ADP
taxlaw-2837	246	39	labor	labor	NOUN
taxlaw-2837	246	40	.	.	PUNCT
taxlaw-2837	247	1	while	while	SCONJ
taxlaw-2837	247	2	it	it	PRON
taxlaw-2837	247	3	is	be	AUX
taxlaw-2837	247	4	unknown	unknown	ADJ
taxlaw-2837	247	5	how	how	SCONJ
taxlaw-2837	247	6	many	many	ADJ
taxlaw-2837	247	7	of	of	ADP
taxlaw-2837	247	8	those	those	DET
taxlaw-2837	247	9	individuals	individual	NOUN
taxlaw-2837	247	10	subsequently	subsequently	ADV
taxlaw-2837	247	11	followed	follow	VERB
taxlaw-2837	247	12	up	up	ADP
taxlaw-2837	247	13	with	with	ADP
taxlaw-2837	247	14	labor	labor	NOUN
taxlaw-2837	247	15	,	,	PUNCT
taxlaw-2837	247	16	irs	irs	PROPN
taxlaw-2837	247	17	very	very	ADV
taxlaw-2837	247	18	rarely	rarely	ADV
taxlaw-2837	247	19	examined	examine	VERB
taxlaw-2837	247	20	the	the	DET
taxlaw-2837	247	21	employers	employer	NOUN
taxlaw-2837	247	22	of	of	ADP
taxlaw-2837	247	23	individuals	individual	NOUN
taxlaw-2837	247	24	who	who	PRON
taxlaw-2837	247	25	made	make	VERB
taxlaw-2837	247	26	inquiries.68	inquiries.68	NOUN
taxlaw-2837	247	27	there	there	PRON
taxlaw-2837	247	28	is	be	VERB
taxlaw-2837	247	29	no	no	DET
taxlaw-2837	247	30	publicly	publicly	ADV
taxlaw-2837	247	31	available	available	ADJ
taxlaw-2837	247	32	data	datum	NOUN
taxlaw-2837	247	33	regarding	regard	VERB
taxlaw-2837	247	34	how	how	SCONJ
taxlaw-2837	247	35	many	many	ADJ
taxlaw-2837	247	36	employers	employer	NOUN
taxlaw-2837	247	37	have	have	AUX
taxlaw-2837	247	38	self	self	NOUN
taxlaw-2837	247	39	-	-	PUNCT
taxlaw-2837	247	40	reported	report	VERB
taxlaw-2837	247	41	the	the	DET
taxlaw-2837	247	42	excise	excise	NOUN
taxlaw-2837	247	43	tax	tax	NOUN
taxlaw-2837	247	44	,	,	PUNCT
taxlaw-2837	247	45	how	how	SCONJ
taxlaw-2837	247	46	many	many	ADJ
taxlaw-2837	247	47	employers	employer	NOUN
taxlaw-2837	247	48	have	have	AUX
taxlaw-2837	247	49	been	be	AUX
taxlaw-2837	247	50	sanctioned	sanction	VERB
taxlaw-2837	247	51	on	on	ADP
taxlaw-2837	247	52	audit	audit	NOUN
taxlaw-2837	247	53	,	,	PUNCT
taxlaw-2837	247	54	nor	nor	CCONJ
taxlaw-2837	247	55	how	how	SCONJ
taxlaw-2837	247	56	much	much	ADJ
taxlaw-2837	247	57	revenue	revenue	NOUN
taxlaw-2837	247	58	the	the	DET
taxlaw-2837	247	59	excise	excise	NOUN
taxlaw-2837	247	60	tax	tax	NOUN
taxlaw-2837	247	61	has	have	AUX
taxlaw-2837	247	62	raised	raise	VERB
taxlaw-2837	247	63	.	.	PUNCT
taxlaw-2837	248	1	with	with	ADP
taxlaw-2837	248	2	respect	respect	NOUN
taxlaw-2837	248	3	to	to	ADP
taxlaw-2837	248	4	hipaa	hipaa	NOUN
taxlaw-2837	248	5	compliance	compliance	NOUN
taxlaw-2837	248	6	,	,	PUNCT
taxlaw-2837	248	7	the	the	DET
taxlaw-2837	248	8	irs	irs	PROPN
taxlaw-2837	248	9	takes	take	VERB
taxlaw-2837	248	10	an	an	DET
taxlaw-2837	248	11	explicitly	explicitly	ADV
taxlaw-2837	248	12	passive	passive	ADJ
taxlaw-2837	248	13	role	role	NOUN
taxlaw-2837	248	14	,	,	PUNCT
taxlaw-2837	248	15	relying	rely	VERB
taxlaw-2837	248	16	solely	solely	ADV
taxlaw-2837	248	17	on	on	ADP
taxlaw-2837	248	18	“	"	PUNCT
taxlaw-2837	248	19	voluntary	voluntary	ADJ
taxlaw-2837	248	20	employer	employer	NOUN
taxlaw-2837	248	21	compliance	compliance	NOUN
taxlaw-2837	248	22	”	"	PUNCT
taxlaw-2837	248	23	and	and	CCONJ
taxlaw-2837	248	24	referrals	referral	NOUN
taxlaw-2837	248	25	from	from	ADP
taxlaw-2837	248	26	the	the	DET
taxlaw-2837	248	27	department	department	NOUN
taxlaw-2837	248	28	of	of	ADP
taxlaw-2837	248	29	labor.69	labor.69	PROPN
taxlaw-2837	248	30	until	until	ADP
taxlaw-2837	248	31	2010	2010	NUM
taxlaw-2837	248	32	,	,	PUNCT
taxlaw-2837	248	33	however	however	ADV
taxlaw-2837	248	34	,	,	PUNCT
taxlaw-2837	248	35	there	there	PRON
taxlaw-2837	248	36	was	be	VERB
taxlaw-2837	248	37	no	no	DET
taxlaw-2837	248	38	obligation	obligation	NOUN
taxlaw-2837	248	39	for	for	ADP
taxlaw-2837	248	40	noncomplying	noncomplye	VERB
taxlaw-2837	248	41	employers	employer	NOUN
taxlaw-2837	248	42	to	to	ADP
taxlaw-2837	248	43	self	self	NOUN
taxlaw-2837	248	44	-	-	PUNCT
taxlaw-2837	248	45	report	report	NOUN
taxlaw-2837	248	46	the	the	DET
taxlaw-2837	248	47	excise	excise	NOUN
taxlaw-2837	248	48	tax.70	tax.70	ADP
taxlaw-2837	248	49	as	as	ADP
taxlaw-2837	248	50	of	of	ADP
taxlaw-2837	248	51	2001	2001	NUM
taxlaw-2837	248	52	,	,	PUNCT
taxlaw-2837	248	53	treasury	treasury	PROPN
taxlaw-2837	248	54	officials	official	NOUN
taxlaw-2837	248	55	told	tell	VERB
taxlaw-2837	248	56	the	the	DET
taxlaw-2837	248	57	gao	gao	PROPN
taxlaw-2837	248	58	that	that	SCONJ
taxlaw-2837	248	59	“	"	PUNCT
taxlaw-2837	248	60	they	they	PRON
taxlaw-2837	248	61	did	do	AUX
taxlaw-2837	248	62	not	not	PART
taxlaw-2837	248	63	believe	believe	VERB
taxlaw-2837	248	64	the	the	DET
taxlaw-2837	248	65	agency	agency	NOUN
taxlaw-2837	248	66	has	have	AUX
taxlaw-2837	248	67	assessed	assess	VERB
taxlaw-2837	248	68	,	,	PUNCT
taxlaw-2837	248	69	nor	nor	CCONJ
taxlaw-2837	248	70	has	have	VERB
taxlaw-2837	248	71	any	any	DET
taxlaw-2837	248	72	employer	employer	NOUN
taxlaw-2837	248	73	voluntarily	voluntarily	ADV
taxlaw-2837	248	74	paid	pay	VERB
taxlaw-2837	248	75	,	,	PUNCT
taxlaw-2837	248	76	an	an	DET
taxlaw-2837	248	77	excise	excise	NOUN
taxlaw-2837	248	78	tax	tax	NOUN
taxlaw-2837	248	79	associated	associate	VERB
taxlaw-2837	248	80	with	with	ADP
taxlaw-2837	248	81	noncompliance	noncompliance	NOUN
taxlaw-2837	248	82	.	.	PUNCT
taxlaw-2837	249	1	”71	”71	PROPN
taxlaw-2837	249	2	msp	msp	PROPN
taxlaw-2837	249	3	excise	excise	NOUN
taxlaw-2837	249	4	tax	tax	NOUN
taxlaw-2837	249	5	compliance	compliance	NOUN
taxlaw-2837	249	6	appears	appear	VERB
taxlaw-2837	249	7	better	well	ADV
taxlaw-2837	249	8	organized	organize	VERB
taxlaw-2837	249	9	.	.	PUNCT
taxlaw-2837	250	1	while	while	SCONJ
taxlaw-2837	250	2	there	there	PRON
taxlaw-2837	250	3	is	be	VERB
taxlaw-2837	250	4	no	no	DET
taxlaw-2837	250	5	requirement	requirement	NOUN
taxlaw-2837	250	6	for	for	ADP
taxlaw-2837	250	7	noncomplying	noncomplye	VERB
taxlaw-2837	250	8	taxpayers	taxpayer	NOUN
taxlaw-2837	250	9	to	to	ADP
taxlaw-2837	250	10	self	self	NOUN
taxlaw-2837	250	11	-	-	PUNCT
taxlaw-2837	250	12	report	report	NOUN
taxlaw-2837	250	13	the	the	DET
taxlaw-2837	250	14	msp	msp	PROPN
taxlaw-2837	250	15	excise	excise	NOUN
taxlaw-2837	250	16	tax	tax	NOUN
taxlaw-2837	250	17	,	,	PUNCT
taxlaw-2837	250	18	cms	cms	PROPN
taxlaw-2837	250	19	has	have	VERB
taxlaw-2837	250	20	a	a	DET
taxlaw-2837	250	21	robust	robust	ADJ
taxlaw-2837	250	22	enforcement	enforcement	NOUN
taxlaw-2837	250	23	regime	regime	NOUN
taxlaw-2837	250	24	in	in	ADP
taxlaw-2837	250	25	place	place	NOUN
taxlaw-2837	250	26	,	,	PUNCT
taxlaw-2837	250	27	and	and	CCONJ
taxlaw-2837	250	28	it	it	PRON
taxlaw-2837	250	29	has	have	VERB
taxlaw-2837	250	30	a	a	DET
taxlaw-2837	250	31	procedure	procedure	NOUN
taxlaw-2837	250	32	in	in	ADP
taxlaw-2837	250	33	place	place	NOUN
taxlaw-2837	250	34	for	for	ADP
taxlaw-2837	250	35	referring	refer	VERB
taxlaw-2837	250	36	employers	employer	NOUN
taxlaw-2837	250	37	that	that	PRON
taxlaw-2837	250	38	fail	fail	VERB
taxlaw-2837	250	39	to	to	PART
taxlaw-2837	250	40	satisfy	satisfy	VERB
taxlaw-2837	250	41	cms	cms	PROPN
taxlaw-2837	250	42	’s	’s	PART
taxlaw-2837	250	43	msp	msp	NOUN
taxlaw-2837	250	44	demands	demand	NOUN
taxlaw-2837	250	45	for	for	ADP
taxlaw-2837	250	46	compliance	compliance	NOUN
taxlaw-2837	250	47	within	within	ADP
taxlaw-2837	250	48	a	a	DET
taxlaw-2837	250	49	specific	specific	ADJ
taxlaw-2837	250	50	timeframe	timeframe	NOUN
taxlaw-2837	250	51	to	to	ADP
taxlaw-2837	250	52	treasury	treasury	NOUN
taxlaw-2837	250	53	for	for	ADP
taxlaw-2837	250	54	imposition	imposition	NOUN
taxlaw-2837	250	55	of	of	ADP
taxlaw-2837	250	56	the	the	DET
taxlaw-2837	250	57	excise	excise	NOUN
taxlaw-2837	250	58	tax.72	tax.72	NOUN
taxlaw-2837	250	59	there	there	PRON
taxlaw-2837	250	60	is	be	VERB
taxlaw-2837	250	61	no	no	DET
taxlaw-2837	250	62	publicly	publicly	ADV
taxlaw-2837	250	63	available	available	ADJ
taxlaw-2837	250	64	information	information	NOUN
taxlaw-2837	250	65	regarding	regard	VERB
taxlaw-2837	250	66	the	the	DET
taxlaw-2837	250	67	number	number	NOUN
taxlaw-2837	250	68	or	or	CCONJ
taxlaw-2837	250	69	such	such	ADJ
taxlaw-2837	250	70	referrals	referral	NOUN
taxlaw-2837	250	71	,	,	PUNCT
taxlaw-2837	250	72	or	or	CCONJ
taxlaw-2837	250	73	the	the	DET
taxlaw-2837	250	74	frequency	frequency	NOUN
taxlaw-2837	250	75	or	or	CCONJ
taxlaw-2837	250	76	amount	amount	NOUN
taxlaw-2837	250	77	of	of	ADP
taxlaw-2837	250	78	any	any	DET
taxlaw-2837	250	79	excise	excise	NOUN
taxlaw-2837	250	80	tax	tax	NOUN
taxlaw-2837	250	81	paid	pay	VERB
taxlaw-2837	250	82	as	as	ADP
taxlaw-2837	250	83	a	a	DET
taxlaw-2837	250	84	result	result	NOUN
taxlaw-2837	250	85	.	.	PUNCT
taxlaw-2837	251	1	the	the	DET
taxlaw-2837	251	2	health	health	NOUN
taxlaw-2837	251	3	plan	plan	NOUN
taxlaw-2837	251	4	-	-	PUNCT
taxlaw-2837	251	5	related	relate	VERB
taxlaw-2837	251	6	excise	excise	NOUN
taxlaw-2837	251	7	taxes	taxis	NOUN
taxlaw-2837	251	8	,	,	PUNCT
taxlaw-2837	251	9	then	then	ADV
taxlaw-2837	251	10	,	,	PUNCT
taxlaw-2837	251	11	do	do	AUX
taxlaw-2837	251	12	not	not	PART
taxlaw-2837	251	13	appear	appear	VERB
taxlaw-2837	251	14	to	to	PART
taxlaw-2837	251	15	place	place	VERB
taxlaw-2837	251	16	a	a	DET
taxlaw-2837	251	17	significant	significant	ADJ
taxlaw-2837	251	18	administrative	administrative	ADJ
taxlaw-2837	251	19	burden	burden	NOUN
taxlaw-2837	251	20	on	on	ADP
taxlaw-2837	251	21	the	the	DET
taxlaw-2837	251	22	irs	irs	PROPN
taxlaw-2837	251	23	.	.	PUNCT
taxlaw-2837	252	1	c.	c.	PROPN
taxlaw-2837	252	2	making	make	VERB
taxlaw-2837	252	3	sense	sense	NOUN
taxlaw-2837	252	4	of	of	ADP
taxlaw-2837	252	5	the	the	DET
taxlaw-2837	252	6	excise	excise	NOUN
taxlaw-2837	252	7	tax	tax	NOUN
taxlaw-2837	252	8	model	model	NOUN
taxlaw-2837	252	9	the	the	DET
taxlaw-2837	252	10	story	story	NOUN
taxlaw-2837	252	11	thus	thus	ADV
taxlaw-2837	252	12	far	far	ADV
taxlaw-2837	252	13	presents	present	VERB
taxlaw-2837	252	14	a	a	DET
taxlaw-2837	252	15	rather	rather	ADV
taxlaw-2837	252	16	nonsensical	nonsensical	ADJ
taxlaw-2837	252	17	role	role	NOUN
taxlaw-2837	252	18	for	for	ADP
taxlaw-2837	252	19	the	the	DET
taxlaw-2837	252	20	irs	irs	PROPN
taxlaw-2837	252	21	in	in	ADP
taxlaw-2837	252	22	the	the	DET
taxlaw-2837	252	23	substantive	substantive	ADJ
taxlaw-2837	252	24	regulation	regulation	NOUN
taxlaw-2837	252	25	of	of	ADP
taxlaw-2837	252	26	group	group	NOUN
taxlaw-2837	252	27	health	health	NOUN
taxlaw-2837	252	28	plans	plan	NOUN
taxlaw-2837	252	29	.	.	PUNCT
taxlaw-2837	253	1	the	the	DET
taxlaw-2837	253	2	irs	irs	PROPN
taxlaw-2837	253	3	has	have	AUX
taxlaw-2837	253	4	been	be	AUX
taxlaw-2837	253	5	given	give	VERB
taxlaw-2837	253	6	what	what	PRON
taxlaw-2837	253	7	should	should	AUX
taxlaw-2837	253	8	be	be	AUX
taxlaw-2837	253	9	a	a	DET
taxlaw-2837	253	10	very	very	ADV
taxlaw-2837	253	11	powerful	powerful	ADJ
taxlaw-2837	253	12	enforcement	enforcement	NOUN
taxlaw-2837	253	13	mechanism	mechanism	NOUN
taxlaw-2837	253	14	,	,	PUNCT
taxlaw-2837	253	15	yet	yet	CCONJ
taxlaw-2837	253	16	available	available	ADJ
taxlaw-2837	253	17	data	datum	NOUN
taxlaw-2837	253	18	suggest	suggest	VERB
taxlaw-2837	253	19	that	that	SCONJ
taxlaw-2837	253	20	it	it	PRON
taxlaw-2837	253	21	is	be	AUX
taxlaw-2837	253	22	not	not	PART
taxlaw-2837	253	23	used	use	VERB
taxlaw-2837	253	24	.	.	PUNCT
taxlaw-2837	254	1	while	while	SCONJ
taxlaw-2837	254	2	this	this	PRON
taxlaw-2837	254	3	is	be	AUX
taxlaw-2837	254	4	positive	positive	ADJ
taxlaw-2837	254	5	from	from	ADP
taxlaw-2837	254	6	an	an	DET
taxlaw-2837	254	7	irs	irs	PROPN
taxlaw-2837	254	8	resource	resource	NOUN
taxlaw-2837	254	9	perspective	perspective	NOUN
taxlaw-2837	254	10	,	,	PUNCT
taxlaw-2837	254	11	it	it	PRON
taxlaw-2837	254	12	raises	raise	VERB
taxlaw-2837	254	13	legitimate	legitimate	ADJ
taxlaw-2837	254	14	questions	question	NOUN
taxlaw-2837	254	15	regarding	regard	VERB
taxlaw-2837	254	16	whether	whether	SCONJ
taxlaw-2837	254	17	these	these	DET
taxlaw-2837	254	18	provisions	provision	NOUN
taxlaw-2837	254	19	should	should	AUX
taxlaw-2837	254	20	be	be	AUX
taxlaw-2837	254	21	in	in	ADP
taxlaw-2837	254	22	the	the	DET
taxlaw-2837	254	23	code	code	NOUN
taxlaw-2837	254	24	in	in	ADP
taxlaw-2837	254	25	the	the	DET
taxlaw-2837	254	26	first	first	ADJ
taxlaw-2837	254	27	place	place	NOUN
taxlaw-2837	254	28	.	.	PUNCT
taxlaw-2837	255	1	as	as	SCONJ
taxlaw-2837	255	2	this	this	DET
taxlaw-2837	255	3	section	section	NOUN
taxlaw-2837	255	4	will	will	AUX
taxlaw-2837	255	5	describe	describe	VERB
taxlaw-2837	255	6	,	,	PUNCT
taxlaw-2837	255	7	however	however	ADV
taxlaw-2837	255	8	,	,	PUNCT
taxlaw-2837	255	9	the	the	DET
taxlaw-2837	255	10	excise	excise	NOUN
taxlaw-2837	255	11	tax	tax	NOUN
taxlaw-2837	255	12	might	might	AUX
taxlaw-2837	255	13	not	not	PART
taxlaw-2837	255	14	need	need	VERB
taxlaw-2837	255	15	to	to	PART
taxlaw-2837	255	16	be	be	AUX
taxlaw-2837	255	17	enforced	enforce	VERB
taxlaw-2837	255	18	in	in	ADP
taxlaw-2837	255	19	order	order	NOUN
taxlaw-2837	255	20	to	to	PART
taxlaw-2837	255	21	achieve	achieve	VERB
taxlaw-2837	255	22	its	its	PRON
taxlaw-2837	255	23	goals	goal	NOUN
taxlaw-2837	255	24	.	.	PUNCT
taxlaw-2837	256	1	1	1	X
taxlaw-2837	256	2	.	.	X
taxlaw-2837	256	3	why	why	SCONJ
taxlaw-2837	256	4	litigation	litigation	NOUN
taxlaw-2837	256	5	is	be	AUX
taxlaw-2837	256	6	an	an	DET
taxlaw-2837	256	7	insufficient	insufficient	ADJ
taxlaw-2837	256	8	compliance	compliance	NOUN
taxlaw-2837	256	9	mechanism	mechanism	NOUN
taxlaw-2837	256	10	before	before	ADP
taxlaw-2837	256	11	the	the	DET
taxlaw-2837	256	12	passage	passage	NOUN
taxlaw-2837	256	13	of	of	ADP
taxlaw-2837	256	14	the	the	DET
taxlaw-2837	256	15	aca	aca	PROPN
taxlaw-2837	256	16	,	,	PUNCT
taxlaw-2837	256	17	each	each	PRON
taxlaw-2837	256	18	of	of	ADP
taxlaw-2837	256	19	the	the	DET
taxlaw-2837	256	20	health	health	NOUN
taxlaw-2837	256	21	plan	plan	NOUN
taxlaw-2837	256	22	provisions	provision	NOUN
taxlaw-2837	256	23	that	that	PRON
taxlaw-2837	256	24	was	be	AUX
taxlaw-2837	256	25	added	add	VERB
taxlaw-2837	256	26	to	to	ADP
taxlaw-2837	256	27	the	the	DET
taxlaw-2837	256	28	code	code	NOUN
taxlaw-2837	256	29	was	be	AUX
taxlaw-2837	256	30	also	also	ADV
taxlaw-2837	256	31	contained	contain	VERB
taxlaw-2837	256	32	elsewhere	elsewhere	ADV
taxlaw-2837	256	33	in	in	ADP
taxlaw-2837	256	34	federal	federal	ADJ
taxlaw-2837	256	35	law	law	NOUN
taxlaw-2837	256	36	and	and	CCONJ
taxlaw-2837	256	37	had	have	VERB
taxlaw-2837	256	38	litigation	litigation	NOUN
taxlaw-2837	256	39	-	-	PUNCT
taxlaw-2837	256	40	based	base	VERB
taxlaw-2837	256	41	remedies	remedy	NOUN
taxlaw-2837	256	42	available	available	ADJ
taxlaw-2837	256	43	to	to	PART
taxlaw-2837	256	44	harmed	harm	VERB
taxlaw-2837	256	45	individuals	individual	NOUN
taxlaw-2837	256	46	under	under	ADP
taxlaw-2837	256	47	those	those	DET
taxlaw-2837	256	48	provisions	provision	NOUN
taxlaw-2837	256	49	.	.	PUNCT
taxlaw-2837	257	1	why	why	SCONJ
taxlaw-2837	257	2	,	,	PUNCT
taxlaw-2837	257	3	then	then	ADV
taxlaw-2837	257	4	,	,	PUNCT
taxlaw-2837	257	5	might	might	AUX
taxlaw-2837	257	6	congress	congress	PROPN
taxlaw-2837	257	7	desire	desire	VERB
taxlaw-2837	257	8	to	to	PART
taxlaw-2837	257	9	add	add	VERB
taxlaw-2837	257	10	the	the	DET
taxlaw-2837	257	11	additional	additional	ADJ
taxlaw-2837	257	12	layer	layer	NOUN
taxlaw-2837	257	13	of	of	ADP
taxlaw-2837	257	14	enforcement	enforcement	NOUN
taxlaw-2837	257	15	through	through	ADP
taxlaw-2837	257	16	an	an	DET
taxlaw-2837	257	17	excise	excise	NOUN
taxlaw-2837	257	18	tax	tax	NOUN
taxlaw-2837	257	19	?	?	PUNCT
taxlaw-2837	258	1	the	the	DET
taxlaw-2837	258	2	answer	answer	NOUN
taxlaw-2837	258	3	lies	lie	VERB
taxlaw-2837	258	4	in	in	ADP
taxlaw-2837	258	5	the	the	DET
taxlaw-2837	258	6	fact	fact	NOUN
taxlaw-2837	258	7	that	that	SCONJ
taxlaw-2837	258	8	excise	excise	VERB
taxlaw-2837	258	9	taxes	taxis	NOUN
taxlaw-2837	258	10	(	(	PUNCT
taxlaw-2837	258	11	at	at	ADP
taxlaw-2837	258	12	least	least	ADJ
taxlaw-2837	258	13	in	in	ADP
taxlaw-2837	258	14	the	the	DET
taxlaw-2837	258	15	health	health	NOUN
taxlaw-2837	258	16	plan	plan	NOUN
taxlaw-2837	258	17	context	context	NOUN
taxlaw-2837	258	18	)	)	PUNCT
taxlaw-2837	258	19	are	be	AUX
taxlaw-2837	258	20	not	not	PART
taxlaw-2837	258	21	designed	design	VERB
taxlaw-2837	258	22	to	to	PART
taxlaw-2837	258	23	raise	raise	VERB
taxlaw-2837	258	24	revenue	revenue	NOUN
taxlaw-2837	258	25	.	.	PUNCT
taxlaw-2837	259	1	68	68	NUM
taxlaw-2837	259	2	u.s	u.s	PROPN
taxlaw-2837	259	3	.	.	PROPN
taxlaw-2837	259	4	gen	gen	PROPN
taxlaw-2837	259	5	.	.	PROPN
taxlaw-2837	259	6	accounting	accounting	PROPN
taxlaw-2837	259	7	office	office	PROPN
taxlaw-2837	259	8	,	,	PUNCT
taxlaw-2837	259	9	supra	supra	PROPN
taxlaw-2837	259	10	note	note	PROPN
taxlaw-2837	259	11	66	66	NUM
taxlaw-2837	259	12	,	,	PUNCT
taxlaw-2837	259	13	at	at	ADP
taxlaw-2837	259	14	5	5	NUM
taxlaw-2837	259	15	.	.	SYM
taxlaw-2837	259	16	69	69	NUM
taxlaw-2837	259	17	u.s	u.s	PROPN
taxlaw-2837	259	18	.	.	PROPN
taxlaw-2837	259	19	gen	gen	PROPN
taxlaw-2837	259	20	.	.	PROPN
taxlaw-2837	259	21	accounting	accounting	PROPN
taxlaw-2837	259	22	office	office	PROPN
taxlaw-2837	259	23	,	,	PUNCT
taxlaw-2837	259	24	private	private	ADJ
taxlaw-2837	259	25	health	health	NOUN
taxlaw-2837	259	26	insurance	insurance	NOUN
taxlaw-2837	259	27	:	:	PUNCT
taxlaw-2837	259	28	federal	federal	ADJ
taxlaw-2837	259	29	role	role	NOUN
taxlaw-2837	259	30	in	in	ADP
taxlaw-2837	259	31	enforcing	enforce	VERB
taxlaw-2837	259	32	new	new	ADJ
taxlaw-2837	259	33	standards	standard	NOUN
taxlaw-2837	259	34	continues	continue	VERB
taxlaw-2837	259	35	to	to	PART
taxlaw-2837	259	36	evolve	evolve	VERB
taxlaw-2837	259	37	11	11	NUM
taxlaw-2837	259	38	(	(	PUNCT
taxlaw-2837	259	39	2001	2001	NUM
taxlaw-2837	259	40	)	)	PUNCT
taxlaw-2837	260	1	[	[	X
taxlaw-2837	260	2	hereinafter	hereinafter	NOUN
taxlaw-2837	260	3	“	"	PUNCT
taxlaw-2837	260	4	hipaa	hipaa	PROPN
taxlaw-2837	260	5	gao	gao	PROPN
taxlaw-2837	260	6	report	report	PROPN
taxlaw-2837	260	7	”	"	PUNCT
taxlaw-2837	260	8	]	]	PUNCT
taxlaw-2837	260	9	.	.	PUNCT
taxlaw-2837	261	1	in	in	ADP
taxlaw-2837	261	2	practice	practice	NOUN
taxlaw-2837	261	3	,	,	PUNCT
taxlaw-2837	261	4	hhs	hhs	PROPN
taxlaw-2837	261	5	appeared	appear	VERB
taxlaw-2837	261	6	to	to	PART
taxlaw-2837	261	7	be	be	AUX
taxlaw-2837	261	8	overburdened	overburden	VERB
taxlaw-2837	261	9	by	by	ADP
taxlaw-2837	261	10	its	its	PRON
taxlaw-2837	261	11	hipaa	hipaa	NOUN
taxlaw-2837	261	12	enforcement	enforcement	NOUN
taxlaw-2837	261	13	activities	activity	NOUN
taxlaw-2837	261	14	,	,	PUNCT
taxlaw-2837	261	15	and	and	CCONJ
taxlaw-2837	261	16	therefore	therefore	ADV
taxlaw-2837	261	17	struggled	struggle	VERB
taxlaw-2837	261	18	to	to	PART
taxlaw-2837	261	19	effectively	effectively	ADV
taxlaw-2837	261	20	enforce	enforce	VERB
taxlaw-2837	261	21	hipaa	hipaa	NOUN
taxlaw-2837	261	22	’s	’s	PART
taxlaw-2837	261	23	requirements	requirement	NOUN
taxlaw-2837	261	24	.	.	PUNCT
taxlaw-2837	262	1	labor	labor	NOUN
taxlaw-2837	262	2	,	,	PUNCT
taxlaw-2837	262	3	at	at	ADP
taxlaw-2837	262	4	least	least	ADJ
taxlaw-2837	262	5	in	in	ADP
taxlaw-2837	262	6	the	the	DET
taxlaw-2837	262	7	early	early	ADJ
taxlaw-2837	262	8	years	year	NOUN
taxlaw-2837	262	9	,	,	PUNCT
taxlaw-2837	262	10	relied	rely	VERB
taxlaw-2837	262	11	largely	largely	ADV
taxlaw-2837	262	12	on	on	ADP
taxlaw-2837	262	13	consumer	consumer	NOUN
taxlaw-2837	262	14	complaints	complaint	NOUN
taxlaw-2837	262	15	to	to	PART
taxlaw-2837	262	16	identify	identify	VERB
taxlaw-2837	262	17	noncompliance	noncompliance	NOUN
taxlaw-2837	262	18	.	.	PUNCT
taxlaw-2837	263	1	a	a	DET
taxlaw-2837	263	2	random	random	ADJ
taxlaw-2837	263	3	sample	sample	NOUN
taxlaw-2837	263	4	of	of	ADP
taxlaw-2837	263	5	employer	employer	NOUN
taxlaw-2837	263	6	hipaa	hipaa	NOUN
taxlaw-2837	263	7	compliance	compliance	NOUN
taxlaw-2837	263	8	by	by	ADP
taxlaw-2837	263	9	labor	labor	NOUN
taxlaw-2837	263	10	,	,	PUNCT
taxlaw-2837	263	11	conducted	conduct	VERB
taxlaw-2837	263	12	in	in	ADP
taxlaw-2837	263	13	1999	1999	NUM
taxlaw-2837	263	14	,	,	PUNCT
taxlaw-2837	263	15	revealed	reveal	VERB
taxlaw-2837	263	16	a	a	DET
taxlaw-2837	263	17	21	21	NUM
taxlaw-2837	263	18	%	%	NOUN
taxlaw-2837	263	19	noncompliance	noncompliance	NOUN
taxlaw-2837	263	20	rate	rate	NOUN
taxlaw-2837	263	21	for	for	ADP
taxlaw-2837	263	22	certain	certain	ADJ
taxlaw-2837	263	23	hipaa	hipaa	NOUN
taxlaw-2837	263	24	standards	standard	NOUN
taxlaw-2837	263	25	—	—	PUNCT
taxlaw-2837	263	26	although	although	SCONJ
taxlaw-2837	263	27	the	the	DET
taxlaw-2837	263	28	dol	dol	NOUN
taxlaw-2837	263	29	characterized	characterize	VERB
taxlaw-2837	263	30	many	many	ADJ
taxlaw-2837	263	31	of	of	ADP
taxlaw-2837	263	32	the	the	DET
taxlaw-2837	263	33	violations	violation	NOUN
taxlaw-2837	263	34	as	as	ADP
taxlaw-2837	263	35	“	"	PUNCT
taxlaw-2837	263	36	technical	technical	ADJ
taxlaw-2837	263	37	”	"	PUNCT
taxlaw-2837	263	38	in	in	ADP
taxlaw-2837	263	39	nature	nature	NOUN
taxlaw-2837	263	40	.	.	PUNCT
taxlaw-2837	264	1	where	where	SCONJ
taxlaw-2837	264	2	dol	dol	NOUN
taxlaw-2837	264	3	discovered	discover	VERB
taxlaw-2837	264	4	violations	violation	NOUN
taxlaw-2837	264	5	,	,	PUNCT
taxlaw-2837	264	6	it	it	PRON
taxlaw-2837	264	7	worked	work	VERB
taxlaw-2837	264	8	with	with	ADP
taxlaw-2837	264	9	the	the	DET
taxlaw-2837	264	10	employer	employer	NOUN
taxlaw-2837	264	11	to	to	PART
taxlaw-2837	264	12	voluntarily	voluntarily	ADV
taxlaw-2837	264	13	correct	correct	VERB
taxlaw-2837	264	14	the	the	DET
taxlaw-2837	264	15	default	default	NOUN
taxlaw-2837	264	16	and	and	CCONJ
taxlaw-2837	264	17	had	have	VERB
taxlaw-2837	264	18	not	not	PART
taxlaw-2837	264	19	(	(	PUNCT
taxlaw-2837	264	20	as	as	ADP
taxlaw-2837	264	21	of	of	ADP
taxlaw-2837	264	22	2001	2001	NUM
taxlaw-2837	264	23	)	)	PUNCT
taxlaw-2837	264	24	initiated	initiate	VERB
taxlaw-2837	264	25	any	any	DET
taxlaw-2837	264	26	legal	legal	ADJ
taxlaw-2837	264	27	action	action	NOUN
taxlaw-2837	264	28	to	to	PART
taxlaw-2837	264	29	force	force	VERB
taxlaw-2837	264	30	compliance	compliance	NOUN
taxlaw-2837	264	31	.	.	PUNCT
taxlaw-2837	265	1	i	i	PRON
taxlaw-2837	265	2	d.	d.	PROPN
taxlaw-2837	265	3	at	at	ADP
taxlaw-2837	265	4	10	10	NUM
taxlaw-2837	265	5	-	-	SYM
taxlaw-2837	265	6	11	11	NUM
taxlaw-2837	265	7	.	.	PUNCT
taxlaw-2837	266	1	70	70	NUM
taxlaw-2837	266	2	74	74	NUM
taxlaw-2837	266	3	fed	feed	VERB
taxlaw-2837	266	4	.	.	PUNCT
taxlaw-2837	267	1	reg	reg	PROPN
taxlaw-2837	267	2	.	.	PUNCT
taxlaw-2837	268	1	45,994	45,994	NUM
taxlaw-2837	268	2	(	(	PUNCT
taxlaw-2837	268	3	sept	sept	PROPN
taxlaw-2837	268	4	.	.	PROPN
taxlaw-2837	268	5	8	8	NUM
taxlaw-2837	268	6	,	,	PUNCT
taxlaw-2837	268	7	2009	2009	NUM
taxlaw-2837	268	8	)	)	PUNCT
taxlaw-2837	268	9	.	.	PUNCT
taxlaw-2837	269	1	71	71	NUM
taxlaw-2837	269	2	hipaa	hipaa	PROPN
taxlaw-2837	269	3	gao	gao	PROPN
taxlaw-2837	269	4	report	report	PROPN
taxlaw-2837	269	5	,	,	PUNCT
taxlaw-2837	269	6	supra	supra	PROPN
taxlaw-2837	269	7	note	note	NOUN
taxlaw-2837	269	8	69	69	NUM
taxlaw-2837	269	9	,	,	PUNCT
taxlaw-2837	269	10	at	at	ADP
taxlaw-2837	269	11	11	11	NUM
taxlaw-2837	269	12	.	.	PUNCT
taxlaw-2837	270	1	72see	72see	PROPN
taxlaw-2837	270	2	ctr	ctr	PROPN
taxlaw-2837	270	3	.	.	PROPN
taxlaw-2837	271	1	for	for	ADP
taxlaw-2837	271	2	medicare	medicare	PROPN
taxlaw-2837	271	3	&	&	CCONJ
taxlaw-2837	271	4	medicaid	medicaid	PROPN
taxlaw-2837	271	5	serv	serv	PROPN
taxlaw-2837	271	6	.	.	PROPN
taxlaw-2837	271	7	,	,	PUNCT
taxlaw-2837	271	8	group	group	NOUN
taxlaw-2837	271	9	health	health	NOUN
taxlaw-2837	271	10	plan	plan	NOUN
taxlaw-2837	271	11	recovery	recovery	NOUN
taxlaw-2837	271	12	,	,	PUNCT
taxlaw-2837	271	13	https://www.cms.gov	https://www.cms.gov	ADJ
taxlaw-2837	271	14	/medicare	/medicare	NOUN
taxlaw-2837	271	15	/	/	SYM
taxlaw-2837	271	16	coordination	coordination	NOUN
taxlaw-2837	271	17	-	-	PUNCT
taxlaw-2837	271	18	of	of	ADP
taxlaw-2837	271	19	-	-	PUNCT
taxlaw-2837	271	20	benefits	benefit	NOUN
taxlaw-2837	271	21	-	-	PUNCT
taxlaw-2837	271	22	and	and	CCONJ
taxlaw-2837	271	23	-	-	PUNCT
taxlaw-2837	271	24	recovery	recovery	NOUN
taxlaw-2837	271	25	/	/	SYM
taxlaw-2837	271	26	coordination	coordination	NOUN
taxlaw-2837	271	27	-	-	PUNCT
taxlaw-2837	271	28	of	of	ADP
taxlaw-2837	271	29	-	-	PUNCT
taxlaw-2837	271	30	benefits	benefit	NOUN
taxlaw-2837	271	31	-	-	PUNCT
taxlaw-2837	271	32	and	and	CCONJ
taxlaw-2837	271	33	-	-	PUNCT
taxlaw-2837	271	34	recovery	recovery	NOUN
taxlaw-2837	271	35	-	-	PUNCT
taxlaw-2837	271	36	overview	overview	NOUN
taxlaw-2837	271	37	/group	/group	NOUN
taxlaw-2837	271	38	-	-	PUNCT
taxlaw-2837	271	39	health	health	NOUN
taxlaw-2837	271	40	-	-	PUNCT
taxlaw-2837	271	41	plan	plan	NOUN
taxlaw-2837	271	42	-	-	PUNCT
taxlaw-2837	271	43	recovery	recovery	NOUN
taxlaw-2837	271	44	/	/	SYM
taxlaw-2837	271	45	group	group	NOUN
taxlaw-2837	271	46	-	-	PUNCT
taxlaw-2837	271	47	health	health	NOUN
taxlaw-2837	271	48	-	-	PUNCT
taxlaw-2837	271	49	plan	plan	NOUN
taxlaw-2837	271	50	-	-	PUNCT
taxlaw-2837	271	51	recovery.html	recovery.html	NOUN
taxlaw-2837	271	52	,	,	PUNCT
taxlaw-2837	271	53	for	for	ADP
taxlaw-2837	271	54	an	an	DET
taxlaw-2837	271	55	overview	overview	NOUN
taxlaw-2837	271	56	of	of	ADP
taxlaw-2837	271	57	the	the	DET
taxlaw-2837	271	58	cms	cms	NOUN
taxlaw-2837	271	59	enforcement	enforcement	NOUN
taxlaw-2837	271	60	process	process	NOUN
taxlaw-2837	271	61	and	and	CCONJ
taxlaw-2837	271	62	referrals	referral	NOUN
taxlaw-2837	271	63	to	to	ADP
taxlaw-2837	271	64	treasury	treasury	PROPN
taxlaw-2837	271	65	.	.	PUNCT
taxlaw-2837	272	1	134	134	NUM
taxlaw-2837	272	2	columbia	columbia	PROPN
taxlaw-2837	272	3	journal	journal	PROPN
taxlaw-2837	272	4	of	of	ADP
taxlaw-2837	272	5	tax	tax	NOUN
taxlaw-2837	272	6	law	law	NOUN
taxlaw-2837	272	7	[	[	X
taxlaw-2837	272	8	vol.7:123	vol.7:123	ADV
taxlaw-2837	272	9	they	they	PRON
taxlaw-2837	272	10	are	be	AUX
taxlaw-2837	272	11	designed	design	VERB
taxlaw-2837	272	12	to	to	PART
taxlaw-2837	272	13	strongly	strongly	ADV
taxlaw-2837	272	14	encourage	encourage	VERB
taxlaw-2837	272	15	ex	ex	PRON
taxlaw-2837	272	16	ante	ante	NOUN
taxlaw-2837	272	17	compliance	compliance	NOUN
taxlaw-2837	272	18	.	.	PUNCT
taxlaw-2837	273	1	for	for	ADP
taxlaw-2837	273	2	the	the	DET
taxlaw-2837	273	3	reasons	reason	NOUN
taxlaw-2837	273	4	explained	explain	VERB
taxlaw-2837	273	5	below	below	ADV
taxlaw-2837	273	6	,	,	PUNCT
taxlaw-2837	273	7	litigation	litigation	NOUN
taxlaw-2837	273	8	does	do	AUX
taxlaw-2837	273	9	not	not	PART
taxlaw-2837	273	10	have	have	VERB
taxlaw-2837	273	11	the	the	DET
taxlaw-2837	273	12	same	same	ADJ
taxlaw-2837	273	13	compliance	compliance	NOUN
taxlaw-2837	273	14	effect	effect	NOUN
taxlaw-2837	273	15	.	.	PUNCT
taxlaw-2837	274	1	participants	participant	NOUN
taxlaw-2837	274	2	who	who	PRON
taxlaw-2837	274	3	are	be	AUX
taxlaw-2837	274	4	harmed	harm	VERB
taxlaw-2837	274	5	by	by	ADP
taxlaw-2837	274	6	a	a	DET
taxlaw-2837	274	7	lack	lack	NOUN
taxlaw-2837	274	8	of	of	ADP
taxlaw-2837	274	9	health	health	NOUN
taxlaw-2837	274	10	plan	plan	NOUN
taxlaw-2837	274	11	compliance	compliance	NOUN
taxlaw-2837	274	12	may	may	AUX
taxlaw-2837	274	13	seek	seek	VERB
taxlaw-2837	274	14	redress	redress	NOUN
taxlaw-2837	274	15	in	in	ADP
taxlaw-2837	274	16	state	state	NOUN
taxlaw-2837	274	17	or	or	CCONJ
taxlaw-2837	274	18	federal	federal	ADJ
taxlaw-2837	274	19	court.73	court.73	NOUN
taxlaw-2837	274	20	because	because	SCONJ
taxlaw-2837	274	21	such	such	ADJ
taxlaw-2837	274	22	lawsuits	lawsuit	NOUN
taxlaw-2837	274	23	are	be	AUX
taxlaw-2837	274	24	brought	bring	VERB
taxlaw-2837	274	25	under	under	ADP
taxlaw-2837	274	26	erisa	erisa	NOUN
taxlaw-2837	274	27	,	,	PUNCT
taxlaw-2837	274	28	remedies	remedy	NOUN
taxlaw-2837	274	29	would	would	AUX
taxlaw-2837	274	30	typically	typically	ADV
taxlaw-2837	274	31	be	be	AUX
taxlaw-2837	274	32	limited	limit	VERB
taxlaw-2837	274	33	to	to	ADP
taxlaw-2837	274	34	requiring	require	VERB
taxlaw-2837	274	35	the	the	DET
taxlaw-2837	274	36	plan	plan	NOUN
taxlaw-2837	274	37	to	to	PART
taxlaw-2837	274	38	cover	cover	VERB
taxlaw-2837	274	39	the	the	DET
taxlaw-2837	274	40	required	require	VERB
taxlaw-2837	274	41	service	service	NOUN
taxlaw-2837	274	42	or	or	CCONJ
taxlaw-2837	274	43	otherwise	otherwise	ADV
taxlaw-2837	274	44	comply	comply	VERB
taxlaw-2837	274	45	with	with	ADP
taxlaw-2837	274	46	the	the	DET
taxlaw-2837	274	47	legal	legal	ADJ
taxlaw-2837	274	48	requirements	requirement	NOUN
taxlaw-2837	274	49	and	and	CCONJ
taxlaw-2837	274	50	to	to	PART
taxlaw-2837	274	51	potentially	potentially	ADV
taxlaw-2837	274	52	pay	pay	VERB
taxlaw-2837	274	53	the	the	DET
taxlaw-2837	274	54	plaintiff	plaintiff	NOUN
taxlaw-2837	274	55	’s	’s	PART
taxlaw-2837	274	56	attorneys	attorney	NOUN
taxlaw-2837	274	57	’	'	PUNCT
taxlaw-2837	274	58	fees	fee	NOUN
taxlaw-2837	274	59	,	,	PUNCT
taxlaw-2837	274	60	along	along	ADP
taxlaw-2837	274	61	with	with	ADP
taxlaw-2837	274	62	interest	interest	NOUN
taxlaw-2837	274	63	if	if	SCONJ
taxlaw-2837	274	64	applicable	applicable	ADJ
taxlaw-2837	274	65	.	.	PUNCT
taxlaw-2837	275	1	punitive	punitive	ADJ
taxlaw-2837	275	2	damages	damage	NOUN
taxlaw-2837	275	3	are	be	AUX
taxlaw-2837	275	4	not	not	PART
taxlaw-2837	275	5	available	available	ADJ
taxlaw-2837	275	6	to	to	PART
taxlaw-2837	275	7	erisa	erisa	VERB
taxlaw-2837	275	8	litigants.74	litigants.74	VERB
taxlaw-2837	275	9	it	it	PRON
taxlaw-2837	275	10	is	be	AUX
taxlaw-2837	275	11	likely	likely	ADJ
taxlaw-2837	275	12	that	that	SCONJ
taxlaw-2837	275	13	there	there	PRON
taxlaw-2837	275	14	will	will	AUX
taxlaw-2837	275	15	be	be	AUX
taxlaw-2837	275	16	relatively	relatively	ADV
taxlaw-2837	275	17	few	few	ADJ
taxlaw-2837	275	18	participant	participant	ADJ
taxlaw-2837	275	19	lawsuits	lawsuit	NOUN
taxlaw-2837	275	20	seeking	seek	VERB
taxlaw-2837	275	21	to	to	PART
taxlaw-2837	275	22	enforce	enforce	VERB
taxlaw-2837	275	23	group	group	NOUN
taxlaw-2837	275	24	health	health	NOUN
taxlaw-2837	275	25	plan	plan	NOUN
taxlaw-2837	275	26	requirements	requirement	NOUN
taxlaw-2837	275	27	because	because	SCONJ
taxlaw-2837	275	28	of	of	ADP
taxlaw-2837	275	29	the	the	DET
taxlaw-2837	275	30	limited	limited	ADJ
taxlaw-2837	275	31	remedies	remedy	NOUN
taxlaw-2837	275	32	,	,	PUNCT
taxlaw-2837	275	33	barriers	barrier	NOUN
taxlaw-2837	275	34	caused	cause	VERB
taxlaw-2837	275	35	by	by	ADP
taxlaw-2837	275	36	a	a	DET
taxlaw-2837	275	37	lack	lack	NOUN
taxlaw-2837	275	38	of	of	ADP
taxlaw-2837	275	39	knowledge	knowledge	NOUN
taxlaw-2837	275	40	of	of	ADP
taxlaw-2837	275	41	highly	highly	ADV
taxlaw-2837	275	42	complex	complex	ADJ
taxlaw-2837	275	43	legal	legal	ADJ
taxlaw-2837	275	44	requirements	requirement	NOUN
taxlaw-2837	275	45	,	,	PUNCT
taxlaw-2837	275	46	lack	lack	NOUN
taxlaw-2837	275	47	of	of	ADP
taxlaw-2837	275	48	easy	easy	ADJ
taxlaw-2837	275	49	access	access	NOUN
taxlaw-2837	275	50	to	to	ADP
taxlaw-2837	275	51	legal	legal	ADJ
taxlaw-2837	275	52	services	service	NOUN
taxlaw-2837	275	53	,	,	PUNCT
taxlaw-2837	275	54	and	and	CCONJ
taxlaw-2837	275	55	a	a	DET
taxlaw-2837	275	56	disinclination	disinclination	NOUN
taxlaw-2837	275	57	to	to	PART
taxlaw-2837	275	58	sue	sue	VERB
taxlaw-2837	275	59	one	one	NUM
taxlaw-2837	275	60	’s	’s	PART
taxlaw-2837	275	61	employer	employer	NOUN
taxlaw-2837	275	62	.	.	PUNCT
taxlaw-2837	276	1	in	in	ADP
taxlaw-2837	276	2	addition	addition	NOUN
taxlaw-2837	276	3	to	to	ADP
taxlaw-2837	276	4	participant	participant	ADJ
taxlaw-2837	276	5	lawsuits	lawsuit	NOUN
taxlaw-2837	276	6	,	,	PUNCT
taxlaw-2837	276	7	however	however	ADV
taxlaw-2837	276	8	,	,	PUNCT
taxlaw-2837	276	9	the	the	DET
taxlaw-2837	276	10	department	department	NOUN
taxlaw-2837	276	11	of	of	ADP
taxlaw-2837	276	12	labor	labor	NOUN
taxlaw-2837	276	13	has	have	VERB
taxlaw-2837	276	14	investigative	investigative	ADJ
taxlaw-2837	276	15	authority	authority	NOUN
taxlaw-2837	276	16	that	that	PRON
taxlaw-2837	276	17	enables	enable	VERB
taxlaw-2837	276	18	it	it	PRON
taxlaw-2837	276	19	to	to	PART
taxlaw-2837	276	20	work	work	VERB
taxlaw-2837	276	21	with	with	ADP
taxlaw-2837	276	22	employers	employer	NOUN
taxlaw-2837	276	23	to	to	PART
taxlaw-2837	276	24	voluntarily	voluntarily	ADV
taxlaw-2837	276	25	remedy	remedy	VERB
taxlaw-2837	276	26	any	any	DET
taxlaw-2837	276	27	compliance	compliance	NOUN
taxlaw-2837	276	28	defects	defect	NOUN
taxlaw-2837	276	29	that	that	PRON
taxlaw-2837	276	30	it	it	PRON
taxlaw-2837	276	31	discovers.75	discovers.75	VERB
taxlaw-2837	276	32	the	the	DET
taxlaw-2837	276	33	department	department	PROPN
taxlaw-2837	276	34	of	of	ADP
taxlaw-2837	276	35	labor	labor	NOUN
taxlaw-2837	276	36	may	may	AUX
taxlaw-2837	276	37	also	also	ADV
taxlaw-2837	276	38	commence	commence	VERB
taxlaw-2837	276	39	a	a	DET
taxlaw-2837	276	40	civil	civil	ADJ
taxlaw-2837	276	41	action	action	NOUN
taxlaw-2837	276	42	against	against	ADP
taxlaw-2837	276	43	a	a	DET
taxlaw-2837	276	44	non	non	ADJ
taxlaw-2837	276	45	-	-	ADJ
taxlaw-2837	276	46	complying	complying	ADJ
taxlaw-2837	276	47	employer	employer	NOUN
taxlaw-2837	276	48	,	,	PUNCT
taxlaw-2837	276	49	although	although	SCONJ
taxlaw-2837	276	50	the	the	DET
taxlaw-2837	276	51	remedies	remedy	NOUN
taxlaw-2837	276	52	available	available	ADJ
taxlaw-2837	276	53	are	be	AUX
taxlaw-2837	276	54	highly	highly	ADV
taxlaw-2837	276	55	limited.76	limited.76	ADJ
taxlaw-2837	276	56	as	as	ADP
taxlaw-2837	276	57	a	a	DET
taxlaw-2837	276	58	result	result	NOUN
taxlaw-2837	276	59	,	,	PUNCT
taxlaw-2837	276	60	the	the	DET
taxlaw-2837	276	61	threat	threat	NOUN
taxlaw-2837	276	62	of	of	ADP
taxlaw-2837	276	63	department	department	PROPN
taxlaw-2837	276	64	of	of	ADP
taxlaw-2837	276	65	labor	labor	NOUN
taxlaw-2837	276	66	action	action	NOUN
taxlaw-2837	276	67	,	,	PUNCT
taxlaw-2837	276	68	either	either	CCONJ
taxlaw-2837	276	69	on	on	ADP
taxlaw-2837	276	70	audit	audit	NOUN
taxlaw-2837	276	71	or	or	CCONJ
taxlaw-2837	276	72	through	through	ADP
taxlaw-2837	276	73	civil	civil	ADJ
taxlaw-2837	276	74	lawsuits	lawsuit	NOUN
taxlaw-2837	276	75	,	,	PUNCT
taxlaw-2837	276	76	is	be	AUX
taxlaw-2837	276	77	similarly	similarly	ADV
taxlaw-2837	276	78	unlikely	unlikely	ADJ
taxlaw-2837	276	79	to	to	PART
taxlaw-2837	276	80	create	create	VERB
taxlaw-2837	276	81	a	a	DET
taxlaw-2837	276	82	significant	significant	ADJ
taxlaw-2837	276	83	compliance	compliance	NOUN
taxlaw-2837	276	84	incentive	incentive	NOUN
taxlaw-2837	276	85	.	.	PUNCT
taxlaw-2837	277	1	the	the	DET
taxlaw-2837	277	2	bottom	bottom	ADJ
taxlaw-2837	277	3	line	line	NOUN
taxlaw-2837	277	4	is	be	AUX
taxlaw-2837	277	5	that	that	SCONJ
taxlaw-2837	277	6	while	while	SCONJ
taxlaw-2837	277	7	litigation	litigation	NOUN
taxlaw-2837	277	8	may	may	AUX
taxlaw-2837	277	9	serve	serve	VERB
taxlaw-2837	277	10	an	an	DET
taxlaw-2837	277	11	important	important	ADJ
taxlaw-2837	277	12	remedial	remedial	ADJ
taxlaw-2837	277	13	function	function	NOUN
taxlaw-2837	277	14	for	for	ADP
taxlaw-2837	277	15	harmed	harm	VERB
taxlaw-2837	277	16	participants	participant	NOUN
taxlaw-2837	277	17	,	,	PUNCT
taxlaw-2837	277	18	it	it	PRON
taxlaw-2837	277	19	is	be	AUX
taxlaw-2837	277	20	likely	likely	ADJ
taxlaw-2837	277	21	to	to	PART
taxlaw-2837	277	22	have	have	VERB
taxlaw-2837	277	23	little	little	ADJ
taxlaw-2837	277	24	ex	ex	PRON
taxlaw-2837	277	25	ante	ante	NOUN
taxlaw-2837	277	26	compliance	compliance	NOUN
taxlaw-2837	277	27	effect	effect	NOUN
taxlaw-2837	277	28	.	.	PUNCT
taxlaw-2837	278	1	lawsuits	lawsuit	NOUN
taxlaw-2837	278	2	and	and	CCONJ
taxlaw-2837	278	3	department	department	PROPN
taxlaw-2837	278	4	of	of	ADP
taxlaw-2837	278	5	labor	labor	NOUN
taxlaw-2837	278	6	action	action	NOUN
taxlaw-2837	278	7	are	be	AUX
taxlaw-2837	278	8	neither	neither	CCONJ
taxlaw-2837	278	9	frequent	frequent	ADJ
taxlaw-2837	278	10	nor	nor	CCONJ
taxlaw-2837	278	11	costly	costly	ADJ
taxlaw-2837	278	12	enough	enough	ADV
taxlaw-2837	278	13	to	to	PART
taxlaw-2837	278	14	be	be	AUX
taxlaw-2837	278	15	effective	effective	ADJ
taxlaw-2837	278	16	in	in	ADP
taxlaw-2837	278	17	making	make	VERB
taxlaw-2837	278	18	the	the	DET
taxlaw-2837	278	19	cost	cost	NOUN
taxlaw-2837	278	20	-	-	PUNCT
taxlaw-2837	278	21	benefit	benefit	NOUN
taxlaw-2837	278	22	analysis	analysis	NOUN
taxlaw-2837	278	23	favor	favor	NOUN
taxlaw-2837	278	24	compliance	compliance	NOUN
taxlaw-2837	278	25	over	over	ADP
taxlaw-2837	278	26	noncompliance.77	noncompliance.77	PROPN
taxlaw-2837	278	27	2	2	NUM
taxlaw-2837	278	28	.	.	PUNCT
taxlaw-2837	279	1	the	the	DET
taxlaw-2837	279	2	excise	excise	NOUN
taxlaw-2837	279	3	tax	tax	NOUN
taxlaw-2837	279	4	as	as	ADP
taxlaw-2837	279	5	compliance	compliance	NOUN
taxlaw-2837	279	6	mechanism	mechanism	NOUN
taxlaw-2837	279	7	while	while	SCONJ
taxlaw-2837	279	8	we	we	PRON
taxlaw-2837	279	9	normally	normally	ADV
taxlaw-2837	279	10	rely	rely	VERB
taxlaw-2837	279	11	on	on	ADP
taxlaw-2837	279	12	the	the	DET
taxlaw-2837	279	13	cost	cost	NOUN
taxlaw-2837	279	14	-	-	PUNCT
taxlaw-2837	279	15	benefit	benefit	NOUN
taxlaw-2837	279	16	analysis	analysis	NOUN
taxlaw-2837	279	17	associated	associate	VERB
taxlaw-2837	279	18	with	with	ADP
taxlaw-2837	279	19	potential	potential	ADJ
taxlaw-2837	279	20	litigation	litigation	NOUN
taxlaw-2837	279	21	to	to	PART
taxlaw-2837	279	22	create	create	VERB
taxlaw-2837	279	23	the	the	DET
taxlaw-2837	279	24	optimal	optimal	ADJ
taxlaw-2837	279	25	level	level	NOUN
taxlaw-2837	279	26	of	of	ADP
taxlaw-2837	279	27	legal	legal	ADJ
taxlaw-2837	279	28	compliance	compliance	NOUN
taxlaw-2837	279	29	,	,	PUNCT
taxlaw-2837	279	30	78	78	NUM
taxlaw-2837	279	31	erisa	erisa	NOUN
taxlaw-2837	279	32	’s	’s	PART
taxlaw-2837	279	33	highly	highly	ADV
taxlaw-2837	279	34	limited	limited	ADJ
taxlaw-2837	279	35	remedial	remedial	ADJ
taxlaw-2837	279	36	provisions	provision	NOUN
taxlaw-2837	279	37	prevent	prevent	VERB
taxlaw-2837	279	38	this	this	PRON
taxlaw-2837	279	39	from	from	ADP
taxlaw-2837	279	40	occurring	occur	VERB
taxlaw-2837	279	41	in	in	ADP
taxlaw-2837	279	42	the	the	DET
taxlaw-2837	279	43	employer	employer	NOUN
taxlaw-2837	279	44	health	health	NOUN
taxlaw-2837	279	45	plan	plan	NOUN
taxlaw-2837	279	46	context	context	NOUN
taxlaw-2837	279	47	.	.	PUNCT
taxlaw-2837	280	1	excise	excise	NOUN
taxlaw-2837	280	2	taxes	taxis	NOUN
taxlaw-2837	280	3	,	,	PUNCT
taxlaw-2837	280	4	however	however	ADV
taxlaw-2837	280	5	,	,	PUNCT
taxlaw-2837	280	6	have	have	VERB
taxlaw-2837	280	7	the	the	DET
taxlaw-2837	280	8	potential	potential	NOUN
taxlaw-2837	280	9	to	to	PART
taxlaw-2837	280	10	significantly	significantly	ADV
taxlaw-2837	280	11	change	change	VERB
taxlaw-2837	280	12	the	the	DET
taxlaw-2837	280	13	cost	cost	NOUN
taxlaw-2837	280	14	-	-	PUNCT
taxlaw-2837	280	15	benefit	benefit	NOUN
taxlaw-2837	280	16	analysis	analysis	NOUN
taxlaw-2837	280	17	to	to	ADP
taxlaw-2837	280	18	one	one	NUM
taxlaw-2837	280	19	that	that	PRON
taxlaw-2837	280	20	strongly	strongly	ADV
taxlaw-2837	280	21	favors	favor	VERB
taxlaw-2837	280	22	compliance	compliance	NOUN
taxlaw-2837	280	23	.	.	PUNCT
taxlaw-2837	281	1	excise	excise	NOUN
taxlaw-2837	281	2	taxes	taxis	NOUN
taxlaw-2837	281	3	occupy	occupy	VERB
taxlaw-2837	281	4	an	an	DET
taxlaw-2837	281	5	unusual	unusual	ADJ
taxlaw-2837	281	6	role	role	NOUN
taxlaw-2837	281	7	in	in	ADP
taxlaw-2837	281	8	the	the	DET
taxlaw-2837	281	9	federal	federal	ADJ
taxlaw-2837	281	10	tax	tax	NOUN
taxlaw-2837	281	11	system	system	NOUN
taxlaw-2837	281	12	.	.	PUNCT
taxlaw-2837	282	1	they	they	PRON
taxlaw-2837	282	2	are	be	AUX
taxlaw-2837	282	3	not	not	PART
taxlaw-2837	282	4	typically	typically	ADV
taxlaw-2837	282	5	based	base	VERB
taxlaw-2837	282	6	on	on	ADP
taxlaw-2837	282	7	any	any	DET
taxlaw-2837	282	8	theory	theory	NOUN
taxlaw-2837	282	9	of	of	ADP
taxlaw-2837	282	10	ideal	ideal	ADJ
taxlaw-2837	282	11	taxation	taxation	NOUN
taxlaw-2837	282	12	,	,	PUNCT
taxlaw-2837	282	13	nor	nor	CCONJ
taxlaw-2837	282	14	do	do	AUX
taxlaw-2837	282	15	they	they	PRON
taxlaw-2837	282	16	have	have	VERB
taxlaw-2837	282	17	as	as	ADP
taxlaw-2837	282	18	their	their	PRON
taxlaw-2837	282	19	primary	primary	ADJ
taxlaw-2837	282	20	goal	goal	NOUN
taxlaw-2837	282	21	the	the	DET
taxlaw-2837	282	22	raising	raising	NOUN
taxlaw-2837	282	23	of	of	ADP
taxlaw-2837	282	24	revenue	revenue	NOUN
taxlaw-2837	282	25	.	.	PUNCT
taxlaw-2837	283	1	rather	rather	ADV
taxlaw-2837	283	2	,	,	PUNCT
taxlaw-2837	283	3	they	they	PRON
taxlaw-2837	283	4	are	be	AUX
taxlaw-2837	283	5	almost	almost	ADV
taxlaw-2837	283	6	always	always	ADV
taxlaw-2837	283	7	devised	devise	VERB
taxlaw-2837	283	8	to	to	PART
taxlaw-2837	283	9	discourage	discourage	VERB
taxlaw-2837	283	10	behavior	behavior	NOUN
taxlaw-2837	283	11	that	that	PRON
taxlaw-2837	283	12	congress	congress	PROPN
taxlaw-2837	283	13	deems	deem	VERB
taxlaw-2837	283	14	to	to	PART
taxlaw-2837	283	15	be	be	AUX
taxlaw-2837	283	16	undesirable.79	undesirable.79	ADJ
taxlaw-2837	283	17	excise	excise	NOUN
taxlaw-2837	283	18	taxes	taxis	NOUN
taxlaw-2837	283	19	,	,	PUNCT
taxlaw-2837	283	20	it	it	PRON
taxlaw-2837	283	21	should	should	AUX
taxlaw-2837	283	22	be	be	AUX
taxlaw-2837	283	23	noted	note	VERB
taxlaw-2837	283	24	,	,	PUNCT
taxlaw-2837	283	25	provide	provide	VERB
taxlaw-2837	283	26	a	a	DET
taxlaw-2837	283	27	specific	specific	ADJ
taxlaw-2837	283	28	type	type	NOUN
taxlaw-2837	283	29	of	of	ADP
taxlaw-2837	283	30	deterrence	deterrence	NOUN
taxlaw-2837	283	31	that	that	PRON
taxlaw-2837	283	32	is	be	AUX
taxlaw-2837	283	33	otherwise	otherwise	ADV
taxlaw-2837	283	34	hard	hard	ADJ
taxlaw-2837	283	35	to	to	PART
taxlaw-2837	283	36	achieve	achieve	VERB
taxlaw-2837	283	37	within	within	ADP
taxlaw-2837	283	38	the	the	DET
taxlaw-2837	283	39	tax	tax	NOUN
taxlaw-2837	283	40	system	system	NOUN
taxlaw-2837	283	41	.	.	PUNCT
taxlaw-2837	284	1	the	the	DET
taxlaw-2837	284	2	most	most	ADV
taxlaw-2837	284	3	common	common	ADJ
taxlaw-2837	284	4	method	method	NOUN
taxlaw-2837	284	5	that	that	PRON
taxlaw-2837	284	6	is	be	AUX
taxlaw-2837	284	7	used	use	VERB
taxlaw-2837	284	8	in	in	ADP
taxlaw-2837	284	9	the	the	DET
taxlaw-2837	284	10	code	code	NOUN
taxlaw-2837	284	11	to	to	PART
taxlaw-2837	284	12	discourage	discourage	VERB
taxlaw-2837	284	13	certain	certain	ADJ
taxlaw-2837	284	14	behavior	behavior	NOUN
taxlaw-2837	284	15	is	be	AUX
taxlaw-2837	284	16	to	to	PART
taxlaw-2837	284	17	deny	deny	VERB
taxlaw-2837	284	18	a	a	DET
taxlaw-2837	284	19	73	73	NUM
taxlaw-2837	284	20	erisa	erisa	NOUN
taxlaw-2837	284	21	§	§	PROPN
taxlaw-2837	284	22	502	502	NUM
taxlaw-2837	284	23	.	.	PUNCT
taxlaw-2837	284	24	74	74	NUM
taxlaw-2837	284	25	mass	mass	PROPN
taxlaw-2837	284	26	.	.	PUNCT
taxlaw-2837	285	1	mut	mut	PROPN
taxlaw-2837	285	2	.	.	PUNCT
taxlaw-2837	286	1	life	life	NOUN
taxlaw-2837	286	2	ins	ins	PROPN
taxlaw-2837	286	3	.	.	PUNCT
taxlaw-2837	287	1	v.	v.	PROPN
taxlaw-2837	287	2	russell	russell	PROPN
taxlaw-2837	287	3	,	,	PUNCT
taxlaw-2837	287	4	473	473	NUM
taxlaw-2837	287	5	u.s	u.s	PROPN
taxlaw-2837	287	6	.	.	PROPN
taxlaw-2837	287	7	134	134	NUM
taxlaw-2837	287	8	(	(	PUNCT
taxlaw-2837	287	9	1985	1985	NUM
taxlaw-2837	287	10	)	)	PUNCT
taxlaw-2837	287	11	.	.	PUNCT
taxlaw-2837	288	1	75	75	NUM
taxlaw-2837	288	2	erisa	erisa	NOUN
taxlaw-2837	288	3	§	§	PROPN
taxlaw-2837	288	4	502	502	NUM
taxlaw-2837	288	5	.	.	PUNCT
taxlaw-2837	288	6	76	76	NUM
taxlaw-2837	289	1	i	i	PRON
taxlaw-2837	289	2	d.	d.	PROPN
taxlaw-2837	289	3	77	77	NUM
taxlaw-2837	289	4	this	this	PRON
taxlaw-2837	289	5	is	be	AUX
taxlaw-2837	289	6	not	not	PART
taxlaw-2837	289	7	to	to	PART
taxlaw-2837	289	8	suggest	suggest	VERB
taxlaw-2837	289	9	that	that	SCONJ
taxlaw-2837	289	10	employers	employer	NOUN
taxlaw-2837	289	11	are	be	AUX
taxlaw-2837	289	12	relying	rely	VERB
taxlaw-2837	289	13	solely	solely	ADV
taxlaw-2837	289	14	on	on	ADP
taxlaw-2837	289	15	a	a	DET
taxlaw-2837	289	16	cost	cost	NOUN
taxlaw-2837	289	17	-	-	PUNCT
taxlaw-2837	289	18	benefit	benefit	NOUN
taxlaw-2837	289	19	analysis	analysis	NOUN
taxlaw-2837	289	20	when	when	SCONJ
taxlaw-2837	289	21	deciding	decide	VERB
taxlaw-2837	289	22	whether	whether	SCONJ
taxlaw-2837	289	23	to	to	PART
taxlaw-2837	289	24	comply	comply	VERB
taxlaw-2837	289	25	with	with	ADP
taxlaw-2837	289	26	the	the	DET
taxlaw-2837	289	27	law	law	NOUN
taxlaw-2837	289	28	.	.	PUNCT
taxlaw-2837	290	1	many	many	ADJ
taxlaw-2837	290	2	other	other	ADJ
taxlaw-2837	290	3	forces	force	NOUN
taxlaw-2837	290	4	are	be	AUX
taxlaw-2837	290	5	clearly	clearly	ADV
taxlaw-2837	290	6	at	at	ADP
taxlaw-2837	290	7	play	play	NOUN
taxlaw-2837	290	8	.	.	PUNCT
taxlaw-2837	291	1	see	see	VERB
taxlaw-2837	291	2	,	,	PUNCT
taxlaw-2837	291	3	e.g.	e.g.	ADV
taxlaw-2837	291	4	,	,	PUNCT
taxlaw-2837	291	5	robert	robert	PROPN
taxlaw-2837	291	6	cooter	cooter	PROPN
taxlaw-2837	291	7	,	,	PUNCT
taxlaw-2837	291	8	do	do	VERB
taxlaw-2837	291	9	good	good	ADJ
taxlaw-2837	291	10	laws	law	NOUN
taxlaw-2837	291	11	make	make	VERB
taxlaw-2837	291	12	good	good	ADJ
taxlaw-2837	291	13	citizens	citizen	NOUN
taxlaw-2837	291	14	?	?	PUNCT
taxlaw-2837	292	1	an	an	DET
taxlaw-2837	292	2	economic	economic	ADJ
taxlaw-2837	292	3	analysis	analysis	NOUN
taxlaw-2837	292	4	of	of	ADP
taxlaw-2837	292	5	internalized	internalized	ADJ
taxlaw-2837	292	6	norms	norm	NOUN
taxlaw-2837	292	7	,	,	PUNCT
taxlaw-2837	292	8	86	86	NUM
taxlaw-2837	292	9	va	va	NOUN
taxlaw-2837	292	10	.	.	PUNCT
taxlaw-2837	293	1	l.	l.	PROPN
taxlaw-2837	293	2	rev	rev	PROPN
taxlaw-2837	293	3	.	.	PROPN
taxlaw-2837	294	1	1577	1577	NUM
taxlaw-2837	294	2	(	(	PUNCT
taxlaw-2837	294	3	2000	2000	NUM
taxlaw-2837	294	4	)	)	PUNCT
taxlaw-2837	294	5	;	;	PUNCT
taxlaw-2837	294	6	cass	cass	PROPN
taxlaw-2837	294	7	r.	r.	PROPN
taxlaw-2837	294	8	sunstein	sunstein	PROPN
taxlaw-2837	294	9	,	,	PUNCT
taxlaw-2837	294	10	social	social	ADJ
taxlaw-2837	294	11	norms	norm	NOUN
taxlaw-2837	294	12	and	and	CCONJ
taxlaw-2837	294	13	social	social	ADJ
taxlaw-2837	294	14	roles	role	NOUN
taxlaw-2837	294	15	,	,	PUNCT
taxlaw-2837	294	16	96	96	NUM
taxlaw-2837	294	17	colum	colum	NOUN
taxlaw-2837	294	18	.	.	PUNCT
taxlaw-2837	295	1	l.	l.	PROPN
taxlaw-2837	295	2	rev	rev	PROPN
taxlaw-2837	295	3	.	.	PROPN
taxlaw-2837	296	1	903	903	NUM
taxlaw-2837	296	2	(	(	PUNCT
taxlaw-2837	296	3	1996	1996	NUM
taxlaw-2837	296	4	)	)	PUNCT
taxlaw-2837	296	5	.	.	PUNCT
taxlaw-2837	297	1	78	78	NUM
taxlaw-2837	297	2	see	see	VERB
taxlaw-2837	297	3	gary	gary	PROPN
taxlaw-2837	297	4	s.	s.	PROPN
taxlaw-2837	297	5	becker	becker	PROPN
taxlaw-2837	297	6	,	,	PUNCT
taxlaw-2837	297	7	crime	crime	NOUN
taxlaw-2837	297	8	and	and	CCONJ
taxlaw-2837	297	9	punishment	punishment	NOUN
taxlaw-2837	297	10	:	:	PUNCT
taxlaw-2837	297	11	an	an	DET
taxlaw-2837	297	12	economic	economic	ADJ
taxlaw-2837	297	13	approach	approach	NOUN
taxlaw-2837	297	14	,	,	PUNCT
taxlaw-2837	297	15	76	76	NUM
taxlaw-2837	297	16	j.	j.	PROPN
taxlaw-2837	297	17	pol	pol	PROPN
taxlaw-2837	297	18	.	.	PUNCT
taxlaw-2837	297	19	econ	econ	PROPN
taxlaw-2837	297	20	.	.	PUNCT
taxlaw-2837	297	21	169	169	NUM
taxlaw-2837	297	22	(	(	PUNCT
taxlaw-2837	297	23	1968	1968	NUM
taxlaw-2837	297	24	)	)	PUNCT
taxlaw-2837	297	25	;	;	PUNCT
taxlaw-2837	297	26	a.	a.	PROPN
taxlaw-2837	297	27	mitchell	mitchell	PROPN
taxlaw-2837	297	28	polinsky	polinsky	PROPN
taxlaw-2837	297	29	&	&	CCONJ
taxlaw-2837	297	30	steven	steven	PROPN
taxlaw-2837	297	31	shavell	shavell	PROPN
taxlaw-2837	297	32	,	,	PUNCT
taxlaw-2837	297	33	punitive	punitive	ADJ
taxlaw-2837	297	34	damages	damage	NOUN
taxlaw-2837	297	35	:	:	PUNCT
taxlaw-2837	297	36	an	an	DET
taxlaw-2837	297	37	economic	economic	ADJ
taxlaw-2837	297	38	analysis	analysis	NOUN
taxlaw-2837	297	39	,	,	PUNCT
taxlaw-2837	297	40	111	111	NUM
taxlaw-2837	297	41	harv	harv	NOUN
taxlaw-2837	297	42	.	.	PUNCT
taxlaw-2837	298	1	l.	l.	PROPN
taxlaw-2837	298	2	rev	rev	PROPN
taxlaw-2837	298	3	.	.	PROPN
taxlaw-2837	298	4	869	869	NUM
taxlaw-2837	298	5	,	,	PUNCT
taxlaw-2837	298	6	887	887	NUM
taxlaw-2837	298	7	-	-	SYM
taxlaw-2837	298	8	96	96	NUM
taxlaw-2837	298	9	(	(	PUNCT
taxlaw-2837	298	10	1998	1998	NUM
taxlaw-2837	298	11	)	)	PUNCT
taxlaw-2837	298	12	.	.	PUNCT
taxlaw-2837	299	1	79	79	NUM
taxlaw-2837	299	2	for	for	ADP
taxlaw-2837	299	3	example	example	NOUN
taxlaw-2837	299	4	,	,	PUNCT
taxlaw-2837	299	5	the	the	DET
taxlaw-2837	299	6	irs	irs	PROPN
taxlaw-2837	299	7	has	have	AUX
taxlaw-2837	299	8	explicitly	explicitly	ADV
taxlaw-2837	299	9	stated	state	VERB
taxlaw-2837	299	10	that	that	SCONJ
taxlaw-2837	299	11	cobra	cobra	NOUN
taxlaw-2837	299	12	excise	excise	NOUN
taxlaw-2837	299	13	tax	tax	NOUN
taxlaw-2837	299	14	is	be	AUX
taxlaw-2837	299	15	“	"	PUNCT
taxlaw-2837	299	16	designed	design	VERB
taxlaw-2837	299	17	as	as	ADP
taxlaw-2837	299	18	a	a	DET
taxlaw-2837	299	19	deterrent	deterrent	NOUN
taxlaw-2837	299	20	against	against	ADP
taxlaw-2837	299	21	noncompliance	noncompliance	NOUN
taxlaw-2837	299	22	.	.	PUNCT
taxlaw-2837	299	23	”	"	PUNCT
taxlaw-2837	300	1	internal	internal	ADJ
taxlaw-2837	300	2	revenue	revenue	NOUN
taxlaw-2837	300	3	serv	serv	X
taxlaw-2837	300	4	.	.	PUNCT
taxlaw-2837	300	5	,	,	PUNCT
taxlaw-2837	300	6	audit	audit	NOUN
taxlaw-2837	300	7	techniques	technique	NOUN
taxlaw-2837	300	8	and	and	CCONJ
taxlaw-2837	300	9	tax	tax	NOUN
taxlaw-2837	300	10	law	law	NOUN
taxlaw-2837	300	11	to	to	PART
taxlaw-2837	300	12	examine	examine	VERB
taxlaw-2837	300	13	cobra	cobra	NOUN
taxlaw-2837	300	14	cases	case	NOUN
taxlaw-2837	300	15	(	(	PUNCT
taxlaw-2837	300	16	continuation	continuation	NOUN
taxlaw-2837	300	17	of	of	ADP
taxlaw-2837	300	18	employee	employee	NOUN
taxlaw-2837	300	19	health	health	NOUN
taxlaw-2837	300	20	care	care	NOUN
taxlaw-2837	300	21	coverage	coverage	PROPN
taxlaw-2837	300	22	)	)	PUNCT
taxlaw-2837	300	23	,	,	PUNCT
taxlaw-2837	300	24	http://www.irs.gov/businesses/smallbusinesses-&-self-employed/audit-techniques-and-tax-law-to-examine-cobra-cases-continuation-ofemployee-health-care-coverage	http://www.irs.gov/businesses/smallbusinesses-&-self-employed/audit-techniques-and-tax-law-to-examine-cobra-cases-continuation-ofemployee-health-care-coverage	NOUN
taxlaw-2837	300	25	.	.	PUNCT
taxlaw-2837	301	1	2016	2016	NUM
taxlaw-2837	301	2	]	]	PUNCT
taxlaw-2837	301	3	a	a	DET
taxlaw-2837	301	4	partial	partial	ADJ
taxlaw-2837	301	5	defense	defense	NOUN
taxlaw-2837	301	6	of	of	ADP
taxlaw-2837	301	7	the	the	DET
taxlaw-2837	301	8	irs	irs	PROPN
taxlaw-2837	301	9	as	as	ADP
taxlaw-2837	301	10	health	health	NOUN
taxlaw-2837	301	11	care	care	PROPN
taxlaw-2837	301	12	agency	agency	PROPN
taxlaw-2837	301	13	135	135	NUM
taxlaw-2837	301	14	deduction	deduction	NOUN
taxlaw-2837	301	15	for	for	ADP
taxlaw-2837	301	16	an	an	DET
taxlaw-2837	301	17	expense	expense	NOUN
taxlaw-2837	301	18	associated	associate	VERB
taxlaw-2837	301	19	with	with	ADP
taxlaw-2837	301	20	the	the	DET
taxlaw-2837	301	21	behavior	behavior	NOUN
taxlaw-2837	301	22	.	.	PUNCT
taxlaw-2837	302	1	for	for	ADP
taxlaw-2837	302	2	example	example	NOUN
taxlaw-2837	302	3	,	,	PUNCT
taxlaw-2837	302	4	the	the	DET
taxlaw-2837	302	5	code	code	NOUN
taxlaw-2837	302	6	denies	deny	VERB
taxlaw-2837	302	7	a	a	DET
taxlaw-2837	302	8	deduction	deduction	NOUN
taxlaw-2837	302	9	for	for	ADP
taxlaw-2837	302	10	bribes	bribe	NOUN
taxlaw-2837	302	11	and	and	CCONJ
taxlaw-2837	302	12	kickbacks	kickback	NOUN
taxlaw-2837	302	13	paid	pay	VERB
taxlaw-2837	302	14	by	by	ADP
taxlaw-2837	302	15	a	a	DET
taxlaw-2837	302	16	business	business	NOUN
taxlaw-2837	302	17	,	,	PUNCT
taxlaw-2837	302	18	even	even	ADV
taxlaw-2837	302	19	though	though	SCONJ
taxlaw-2837	302	20	they	they	PRON
taxlaw-2837	302	21	might	might	AUX
taxlaw-2837	302	22	otherwise	otherwise	ADV
taxlaw-2837	302	23	be	be	AUX
taxlaw-2837	302	24	permitted	permit	VERB
taxlaw-2837	302	25	under	under	ADP
taxlaw-2837	302	26	the	the	DET
taxlaw-2837	302	27	general	general	ADJ
taxlaw-2837	302	28	deduction	deduction	NOUN
taxlaw-2837	302	29	for	for	ADP
taxlaw-2837	302	30	business	business	NOUN
taxlaw-2837	302	31	expenses.80	expenses.80	NOUN
taxlaw-2837	302	32	in	in	ADP
taxlaw-2837	302	33	fact	fact	NOUN
taxlaw-2837	302	34	,	,	PUNCT
taxlaw-2837	302	35	when	when	SCONJ
taxlaw-2837	302	36	cobra	cobra	NOUN
taxlaw-2837	302	37	was	be	AUX
taxlaw-2837	302	38	first	first	ADV
taxlaw-2837	302	39	added	add	VERB
taxlaw-2837	302	40	to	to	ADP
taxlaw-2837	302	41	the	the	DET
taxlaw-2837	302	42	code	code	NOUN
taxlaw-2837	302	43	,	,	PUNCT
taxlaw-2837	302	44	noncomplying	noncomplye	VERB
taxlaw-2837	302	45	businesses	business	NOUN
taxlaw-2837	302	46	would	would	AUX
taxlaw-2837	302	47	lose	lose	VERB
taxlaw-2837	302	48	their	their	PRON
taxlaw-2837	302	49	deduction	deduction	NOUN
taxlaw-2837	302	50	for	for	ADP
taxlaw-2837	302	51	group	group	NOUN
taxlaw-2837	302	52	health	health	NOUN
taxlaw-2837	302	53	plan	plan	NOUN
taxlaw-2837	302	54	expenses	expense	NOUN
taxlaw-2837	302	55	,	,	PUNCT
taxlaw-2837	302	56	rather	rather	ADV
taxlaw-2837	302	57	than	than	ADP
taxlaw-2837	302	58	face	face	VERB
taxlaw-2837	302	59	an	an	DET
taxlaw-2837	302	60	excise	excise	NOUN
taxlaw-2837	302	61	tax	tax	NOUN
taxlaw-2837	302	62	.	.	PUNCT
taxlaw-2837	303	1	but	but	CCONJ
taxlaw-2837	303	2	the	the	DET
taxlaw-2837	303	3	loss	loss	NOUN
taxlaw-2837	303	4	of	of	ADP
taxlaw-2837	303	5	a	a	DET
taxlaw-2837	303	6	deduction	deduction	NOUN
taxlaw-2837	303	7	is	be	AUX
taxlaw-2837	303	8	imperfect	imperfect	ADJ
taxlaw-2837	303	9	in	in	ADP
taxlaw-2837	303	10	its	its	PRON
taxlaw-2837	303	11	compliance	compliance	NOUN
taxlaw-2837	303	12	effect	effect	NOUN
taxlaw-2837	303	13	because	because	SCONJ
taxlaw-2837	303	14	the	the	DET
taxlaw-2837	303	15	value	value	NOUN
taxlaw-2837	303	16	of	of	ADP
taxlaw-2837	303	17	a	a	DET
taxlaw-2837	303	18	lost	lose	VERB
taxlaw-2837	303	19	deduction	deduction	NOUN
taxlaw-2837	303	20	can	can	AUX
taxlaw-2837	303	21	vary	vary	VERB
taxlaw-2837	303	22	significantly	significantly	ADV
taxlaw-2837	303	23	with	with	ADP
taxlaw-2837	303	24	the	the	DET
taxlaw-2837	303	25	employer	employer	NOUN
taxlaw-2837	303	26	’s	’s	PART
taxlaw-2837	303	27	effective	effective	ADJ
taxlaw-2837	303	28	tax	tax	NOUN
taxlaw-2837	303	29	rate.81	rate.81	NOUN
taxlaw-2837	303	30	a	a	DET
taxlaw-2837	303	31	lost	lost	ADJ
taxlaw-2837	303	32	deduction	deduction	NOUN
taxlaw-2837	303	33	might	might	AUX
taxlaw-2837	303	34	be	be	AUX
taxlaw-2837	303	35	a	a	DET
taxlaw-2837	303	36	strong	strong	ADJ
taxlaw-2837	303	37	deterrent	deterrent	NOUN
taxlaw-2837	303	38	for	for	ADP
taxlaw-2837	303	39	some	some	DET
taxlaw-2837	303	40	taxpayers	taxpayer	NOUN
taxlaw-2837	303	41	,	,	PUNCT
taxlaw-2837	303	42	yet	yet	ADV
taxlaw-2837	303	43	have	have	VERB
taxlaw-2837	303	44	no	no	DET
taxlaw-2837	303	45	effect	effect	NOUN
taxlaw-2837	303	46	on	on	ADP
taxlaw-2837	303	47	taxpayers	taxpayer	NOUN
taxlaw-2837	303	48	who	who	PRON
taxlaw-2837	303	49	have	have	VERB
taxlaw-2837	303	50	little	little	ADJ
taxlaw-2837	303	51	to	to	ADP
taxlaw-2837	303	52	no	no	DET
taxlaw-2837	303	53	tax	tax	NOUN
taxlaw-2837	303	54	liability	liability	NOUN
taxlaw-2837	303	55	.	.	PUNCT
taxlaw-2837	304	1	in	in	ADP
taxlaw-2837	304	2	addition	addition	NOUN
taxlaw-2837	304	3	,	,	PUNCT
taxlaw-2837	304	4	lost	lose	VERB
taxlaw-2837	304	5	deductions	deduction	NOUN
taxlaw-2837	304	6	are	be	AUX
taxlaw-2837	304	7	not	not	PART
taxlaw-2837	304	8	highly	highly	ADV
taxlaw-2837	304	9	visible	visible	ADJ
taxlaw-2837	304	10	to	to	ADP
taxlaw-2837	304	11	taxpayers	taxpayer	NOUN
taxlaw-2837	304	12	,	,	PUNCT
taxlaw-2837	304	13	because	because	SCONJ
taxlaw-2837	304	14	they	they	PRON
taxlaw-2837	304	15	are	be	AUX
taxlaw-2837	304	16	simply	simply	ADV
taxlaw-2837	304	17	folded	fold	VERB
taxlaw-2837	304	18	into	into	ADP
taxlaw-2837	304	19	the	the	DET
taxlaw-2837	304	20	general	general	ADJ
taxlaw-2837	304	21	income	income	NOUN
taxlaw-2837	304	22	tax	tax	NOUN
taxlaw-2837	304	23	calculation	calculation	NOUN
taxlaw-2837	304	24	.	.	PUNCT
taxlaw-2837	305	1	an	an	DET
taxlaw-2837	305	2	excise	excise	NOUN
taxlaw-2837	305	3	tax	tax	NOUN
taxlaw-2837	305	4	solves	solve	NOUN
taxlaw-2837	305	5	both	both	PRON
taxlaw-2837	305	6	of	of	ADP
taxlaw-2837	305	7	these	these	DET
taxlaw-2837	305	8	problems	problem	NOUN
taxlaw-2837	305	9	by	by	ADP
taxlaw-2837	305	10	applying	apply	VERB
taxlaw-2837	305	11	uniformly	uniformly	ADV
taxlaw-2837	305	12	across	across	ADP
taxlaw-2837	305	13	taxpayers	taxpayer	NOUN
taxlaw-2837	305	14	and	and	CCONJ
taxlaw-2837	305	15	with	with	ADP
taxlaw-2837	305	16	high	high	ADJ
taxlaw-2837	305	17	visibility	visibility	NOUN
taxlaw-2837	305	18	.	.	PUNCT
taxlaw-2837	306	1	as	as	ADP
taxlaw-2837	306	2	a	a	DET
taxlaw-2837	306	3	result	result	NOUN
taxlaw-2837	306	4	,	,	PUNCT
taxlaw-2837	306	5	excise	excise	NOUN
taxlaw-2837	306	6	taxes	taxis	NOUN
taxlaw-2837	306	7	should	should	AUX
taxlaw-2837	306	8	factor	factor	VERB
taxlaw-2837	306	9	into	into	ADP
taxlaw-2837	306	10	the	the	DET
taxlaw-2837	306	11	cost	cost	NOUN
taxlaw-2837	306	12	-	-	PUNCT
taxlaw-2837	306	13	benefit	benefit	NOUN
taxlaw-2837	306	14	analysis	analysis	NOUN
taxlaw-2837	306	15	of	of	ADP
taxlaw-2837	306	16	all	all	DET
taxlaw-2837	306	17	taxpayers	taxpayer	NOUN
taxlaw-2837	306	18	,	,	PUNCT
taxlaw-2837	306	19	thereby	thereby	ADV
taxlaw-2837	306	20	improving	improve	VERB
taxlaw-2837	306	21	front	front	ADJ
taxlaw-2837	306	22	-	-	PUNCT
taxlaw-2837	306	23	end	end	NOUN
taxlaw-2837	306	24	compliance	compliance	NOUN
taxlaw-2837	306	25	.	.	PUNCT
taxlaw-2837	307	1	excise	excise	NOUN
taxlaw-2837	307	2	taxes	taxis	NOUN
taxlaw-2837	307	3	are	be	AUX
taxlaw-2837	307	4	in	in	ADP
taxlaw-2837	307	5	fact	fact	NOUN
taxlaw-2837	307	6	a	a	DET
taxlaw-2837	307	7	form	form	NOUN
taxlaw-2837	307	8	of	of	ADP
taxlaw-2837	307	9	“	"	PUNCT
taxlaw-2837	307	10	announced	announce	VERB
taxlaw-2837	307	11	”	"	PUNCT
taxlaw-2837	307	12	penalty	penalty	NOUN
taxlaw-2837	307	13	for	for	ADP
taxlaw-2837	307	14	certain	certain	ADJ
taxlaw-2837	307	15	behaviors.82	behaviors.82	NOUN
taxlaw-2837	307	16	they	they	PRON
taxlaw-2837	307	17	are	be	AUX
taxlaw-2837	307	18	very	very	ADV
taxlaw-2837	307	19	similar	similar	ADJ
taxlaw-2837	307	20	to	to	ADP
taxlaw-2837	307	21	statutorily	statutorily	ADV
taxlaw-2837	307	22	specified	specify	VERB
taxlaw-2837	307	23	damages	damage	NOUN
taxlaw-2837	307	24	,	,	PUNCT
taxlaw-2837	307	25	but	but	CCONJ
taxlaw-2837	307	26	instead	instead	ADV
taxlaw-2837	307	27	of	of	ADP
taxlaw-2837	307	28	being	be	AUX
taxlaw-2837	307	29	enforced	enforce	VERB
taxlaw-2837	307	30	through	through	ADP
taxlaw-2837	307	31	the	the	DET
taxlaw-2837	307	32	courts	court	NOUN
taxlaw-2837	307	33	,	,	PUNCT
taxlaw-2837	307	34	they	they	PRON
taxlaw-2837	307	35	are	be	AUX
taxlaw-2837	307	36	enforced	enforce	VERB
taxlaw-2837	307	37	by	by	ADP
taxlaw-2837	307	38	the	the	DET
taxlaw-2837	307	39	irs	irs	PROPN
taxlaw-2837	307	40	.	.	PUNCT
taxlaw-2837	308	1	because	because	SCONJ
taxlaw-2837	308	2	excise	excise	NOUN
taxlaw-2837	308	3	taxes	taxis	NOUN
taxlaw-2837	308	4	are	be	AUX
taxlaw-2837	308	5	due	due	ADJ
taxlaw-2837	308	6	regardless	regardless	ADV
taxlaw-2837	308	7	of	of	ADP
taxlaw-2837	308	8	participant	participant	ADJ
taxlaw-2837	308	9	harm	harm	NOUN
taxlaw-2837	308	10	or	or	CCONJ
taxlaw-2837	308	11	participant	participant	ADJ
taxlaw-2837	308	12	legal	legal	ADJ
taxlaw-2837	308	13	action	action	NOUN
taxlaw-2837	308	14	,	,	PUNCT
taxlaw-2837	308	15	they	they	PRON
taxlaw-2837	308	16	can	can	AUX
taxlaw-2837	308	17	be	be	AUX
taxlaw-2837	308	18	thought	think	VERB
taxlaw-2837	308	19	of	of	ADP
taxlaw-2837	308	20	as	as	ADP
taxlaw-2837	308	21	a	a	DET
taxlaw-2837	308	22	type	type	NOUN
taxlaw-2837	308	23	of	of	ADP
taxlaw-2837	308	24	precommitment	precommitment	ADJ
taxlaw-2837	308	25	device	device	NOUN
taxlaw-2837	308	26	with	with	ADP
taxlaw-2837	308	27	respect	respect	NOUN
taxlaw-2837	308	28	to	to	ADP
taxlaw-2837	308	29	compliance.83	compliance.83	PROPN
taxlaw-2837	308	30	indeed	indeed	ADV
taxlaw-2837	308	31	,	,	PUNCT
taxlaw-2837	308	32	if	if	SCONJ
taxlaw-2837	308	33	the	the	DET
taxlaw-2837	308	34	excise	excise	NOUN
taxlaw-2837	308	35	tax	tax	NOUN
taxlaw-2837	308	36	is	be	AUX
taxlaw-2837	308	37	set	set	VERB
taxlaw-2837	308	38	high	high	ADV
taxlaw-2837	308	39	enough	enough	ADV
taxlaw-2837	308	40	,	,	PUNCT
taxlaw-2837	308	41	it	it	PRON
taxlaw-2837	308	42	should	should	AUX
taxlaw-2837	308	43	function	function	VERB
taxlaw-2837	308	44	to	to	PART
taxlaw-2837	308	45	deter	deter	VERB
taxlaw-2837	308	46	nearly	nearly	ADV
taxlaw-2837	308	47	all	all	PRON
taxlaw-2837	308	48	violations	violation	NOUN
taxlaw-2837	308	49	of	of	ADP
taxlaw-2837	308	50	a	a	DET
taxlaw-2837	308	51	legal	legal	ADJ
taxlaw-2837	308	52	rule.84	rule.84	NOUN
taxlaw-2837	308	53	its	its	PRON
taxlaw-2837	308	54	effect	effect	NOUN
taxlaw-2837	308	55	can	can	AUX
taxlaw-2837	308	56	be	be	AUX
taxlaw-2837	308	57	to	to	ADP
taxlaw-2837	308	58	“	"	PUNCT
taxlaw-2837	308	59	front	front	ADJ
taxlaw-2837	308	60	-	-	PUNCT
taxlaw-2837	308	61	load	load	NOUN
taxlaw-2837	308	62	”	"	PUNCT
taxlaw-2837	308	63	compliance	compliance	NOUN
taxlaw-2837	308	64	so	so	SCONJ
taxlaw-2837	308	65	that	that	SCONJ
taxlaw-2837	308	66	further	further	ADJ
taxlaw-2837	308	67	remedies	remedy	NOUN
taxlaw-2837	308	68	are	be	AUX
taxlaw-2837	308	69	unnecessary.85	unnecessary.85	ADJ
taxlaw-2837	308	70	as	as	ADP
taxlaw-2837	308	71	professor	professor	NOUN
taxlaw-2837	308	72	bray	bray	PROPN
taxlaw-2837	308	73	summarizes	summarize	NOUN
taxlaw-2837	308	74	this	this	DET
taxlaw-2837	308	75	compliance	compliance	NOUN
taxlaw-2837	308	76	function	function	NOUN
taxlaw-2837	308	77	of	of	ADP
taxlaw-2837	308	78	high	high	ADJ
taxlaw-2837	308	79	,	,	PUNCT
taxlaw-2837	308	80	announced	announce	VERB
taxlaw-2837	308	81	penalties	penalty	NOUN
taxlaw-2837	308	82	,	,	PUNCT
taxlaw-2837	308	83	“	"	PUNCT
taxlaw-2837	308	84	[	[	X
taxlaw-2837	308	85	t]he	t]he	ADJ
taxlaw-2837	308	86	law	law	NOUN
taxlaw-2837	308	87	is	be	AUX
taxlaw-2837	308	88	announcing	announce	VERB
taxlaw-2837	308	89	in	in	ADP
taxlaw-2837	308	90	terrorem	terrorem	ADJ
taxlaw-2837	308	91	.	.	PUNCT
taxlaw-2837	309	1	”86	”86	VERB
taxlaw-2837	309	2	while	while	SCONJ
taxlaw-2837	309	3	there	there	PRON
taxlaw-2837	309	4	is	be	VERB
taxlaw-2837	309	5	a	a	DET
taxlaw-2837	309	6	strong	strong	ADJ
taxlaw-2837	309	7	case	case	NOUN
taxlaw-2837	309	8	to	to	PART
taxlaw-2837	309	9	favor	favor	VERB
taxlaw-2837	309	10	the	the	DET
taxlaw-2837	309	11	use	use	NOUN
taxlaw-2837	309	12	of	of	ADP
taxlaw-2837	309	13	high	high	ADJ
taxlaw-2837	309	14	,	,	PUNCT
taxlaw-2837	309	15	fixed	fix	VERB
taxlaw-2837	309	16	penalties	penalty	NOUN
taxlaw-2837	309	17	in	in	ADP
taxlaw-2837	309	18	order	order	NOUN
taxlaw-2837	309	19	to	to	PART
taxlaw-2837	309	20	achieve	achieve	VERB
taxlaw-2837	309	21	compliance	compliance	NOUN
taxlaw-2837	309	22	,	,	PUNCT
taxlaw-2837	309	23	it	it	PRON
taxlaw-2837	309	24	is	be	AUX
taxlaw-2837	309	25	not	not	PART
taxlaw-2837	309	26	obvious	obvious	ADJ
taxlaw-2837	309	27	that	that	SCONJ
taxlaw-2837	309	28	the	the	DET
taxlaw-2837	309	29	best	good	ADJ
taxlaw-2837	309	30	or	or	CCONJ
taxlaw-2837	309	31	only	only	ADJ
taxlaw-2837	309	32	way	way	NOUN
taxlaw-2837	309	33	to	to	PART
taxlaw-2837	309	34	do	do	VERB
taxlaw-2837	309	35	so	so	ADV
taxlaw-2837	309	36	is	be	AUX
taxlaw-2837	309	37	through	through	ADP
taxlaw-2837	309	38	excise	excise	NOUN
taxlaw-2837	309	39	taxes	taxis	NOUN
taxlaw-2837	309	40	.	.	PUNCT
taxlaw-2837	310	1	for	for	ADP
taxlaw-2837	310	2	example	example	NOUN
taxlaw-2837	310	3	,	,	PUNCT
taxlaw-2837	310	4	cobra	cobra	NOUN
taxlaw-2837	310	5	gives	give	VERB
taxlaw-2837	310	6	the	the	DET
taxlaw-2837	310	7	department	department	NOUN
taxlaw-2837	310	8	of	of	ADP
taxlaw-2837	310	9	labor	labor	NOUN
taxlaw-2837	310	10	the	the	DET
taxlaw-2837	310	11	ability	ability	NOUN
taxlaw-2837	310	12	to	to	PART
taxlaw-2837	310	13	file	file	VERB
taxlaw-2837	310	14	suit	suit	NOUN
taxlaw-2837	310	15	in	in	ADP
taxlaw-2837	310	16	the	the	DET
taxlaw-2837	310	17	event	event	NOUN
taxlaw-2837	310	18	of	of	ADP
taxlaw-2837	310	19	noncompliance	noncompliance	NOUN
taxlaw-2837	310	20	and	and	CCONJ
taxlaw-2837	310	21	seek	seek	VERB
taxlaw-2837	310	22	a	a	DET
taxlaw-2837	310	23	monetary	monetary	ADJ
taxlaw-2837	310	24	penalty	penalty	NOUN
taxlaw-2837	310	25	of	of	ADP
taxlaw-2837	310	26	up	up	ADP
taxlaw-2837	310	27	to	to	PART
taxlaw-2837	310	28	$	$	SYM
taxlaw-2837	310	29	100	100	NUM
taxlaw-2837	310	30	per	per	ADP
taxlaw-2837	310	31	day	day	NOUN
taxlaw-2837	310	32	.	.	PUNCT
taxlaw-2837	311	1	however	however	ADV
taxlaw-2837	311	2	,	,	PUNCT
taxlaw-2837	311	3	this	this	DET
taxlaw-2837	311	4	provision	provision	NOUN
taxlaw-2837	311	5	is	be	AUX
taxlaw-2837	311	6	unlikely	unlikely	ADJ
taxlaw-2837	311	7	to	to	PART
taxlaw-2837	311	8	have	have	VERB
taxlaw-2837	311	9	the	the	DET
taxlaw-2837	311	10	same	same	ADJ
taxlaw-2837	311	11	effect	effect	NOUN
taxlaw-2837	311	12	as	as	ADP
taxlaw-2837	311	13	an	an	DET
taxlaw-2837	311	14	excise	excise	NOUN
taxlaw-2837	311	15	tax	tax	NOUN
taxlaw-2837	311	16	because	because	SCONJ
taxlaw-2837	311	17	it	it	PRON
taxlaw-2837	311	18	both	both	PRON
taxlaw-2837	311	19	requires	require	VERB
taxlaw-2837	311	20	litigation	litigation	NOUN
taxlaw-2837	311	21	and	and	CCONJ
taxlaw-2837	311	22	it	it	PRON
taxlaw-2837	311	23	is	be	AUX
taxlaw-2837	311	24	discretionary	discretionary	ADJ
taxlaw-2837	311	25	in	in	ADP
taxlaw-2837	311	26	amount	amount	NOUN
taxlaw-2837	311	27	,	,	PUNCT
taxlaw-2837	311	28	in	in	ADP
taxlaw-2837	311	29	contrast	contrast	NOUN
taxlaw-2837	311	30	to	to	ADP
taxlaw-2837	311	31	an	an	DET
taxlaw-2837	311	32	excise	excise	NOUN
taxlaw-2837	311	33	tax	tax	NOUN
taxlaw-2837	311	34	.	.	PUNCT
taxlaw-2837	312	1	theoretically	theoretically	ADV
taxlaw-2837	312	2	,	,	PUNCT
taxlaw-2837	312	3	however	however	ADV
taxlaw-2837	312	4	,	,	PUNCT
taxlaw-2837	312	5	congress	congress	PROPN
taxlaw-2837	312	6	could	could	AUX
taxlaw-2837	312	7	remedy	remedy	VERB
taxlaw-2837	312	8	both	both	PRON
taxlaw-2837	312	9	of	of	ADP
taxlaw-2837	312	10	these	these	DET
taxlaw-2837	312	11	defects	defect	NOUN
taxlaw-2837	312	12	and	and	CCONJ
taxlaw-2837	312	13	give	give	VERB
taxlaw-2837	312	14	the	the	DET
taxlaw-2837	312	15	department	department	NOUN
taxlaw-2837	312	16	of	of	ADP
taxlaw-2837	312	17	labor	labor	PROPN
taxlaw-2837	312	18	the	the	DET
taxlaw-2837	312	19	authority	authority	NOUN
taxlaw-2837	312	20	to	to	PART
taxlaw-2837	312	21	impose	impose	VERB
taxlaw-2837	312	22	a	a	DET
taxlaw-2837	312	23	civil	civil	ADJ
taxlaw-2837	312	24	monetary	monetary	ADJ
taxlaw-2837	312	25	fine	fine	NOUN
taxlaw-2837	312	26	equal	equal	ADJ
taxlaw-2837	312	27	to	to	ADP
taxlaw-2837	312	28	the	the	DET
taxlaw-2837	312	29	excise	excise	NOUN
taxlaw-2837	312	30	tax	tax	NOUN
taxlaw-2837	312	31	through	through	ADP
taxlaw-2837	312	32	administrative	administrative	ADJ
taxlaw-2837	312	33	procedures	procedure	NOUN
taxlaw-2837	312	34	.	.	PUNCT
taxlaw-2837	313	1	interestingly	interestingly	ADV
taxlaw-2837	313	2	,	,	PUNCT
taxlaw-2837	313	3	congress	congress	PROPN
taxlaw-2837	313	4	appears	appear	VERB
taxlaw-2837	313	5	to	to	PART
taxlaw-2837	313	6	have	have	AUX
taxlaw-2837	313	7	favored	favor	VERB
taxlaw-2837	313	8	irs	irs	PROPN
taxlaw-2837	313	9	enforcement	enforcement	NOUN
taxlaw-2837	313	10	in	in	ADP
taxlaw-2837	313	11	this	this	DET
taxlaw-2837	313	12	area	area	NOUN
taxlaw-2837	313	13	because	because	SCONJ
taxlaw-2837	313	14	the	the	DET
taxlaw-2837	313	15	irs	irs	PROPN
taxlaw-2837	313	16	is	be	AUX
taxlaw-2837	313	17	viewed	view	VERB
taxlaw-2837	313	18	as	as	ADV
taxlaw-2837	313	19	much	much	ADV
taxlaw-2837	313	20	more	more	ADV
taxlaw-2837	313	21	fearsome	fearsome	ADJ
taxlaw-2837	313	22	than	than	ADP
taxlaw-2837	313	23	labor	labor	NOUN
taxlaw-2837	313	24	,	,	PUNCT
taxlaw-2837	313	25	particularly	particularly	ADV
taxlaw-2837	313	26	given	give	VERB
taxlaw-2837	313	27	labor	labor	NOUN
taxlaw-2837	313	28	’s	’s	PART
taxlaw-2837	313	29	close	close	ADJ
taxlaw-2837	313	30	historic	historic	ADJ
taxlaw-2837	313	31	ties	tie	NOUN
taxlaw-2837	313	32	to	to	ADP
taxlaw-2837	313	33	organized	organized	ADJ
taxlaw-2837	313	34	labor.87	labor.87	PROPN
taxlaw-2837	313	35	so	so	SCONJ
taxlaw-2837	313	36	while	while	SCONJ
taxlaw-2837	313	37	other	other	ADJ
taxlaw-2837	313	38	agencies	agency	NOUN
taxlaw-2837	313	39	could	could	AUX
taxlaw-2837	313	40	be	be	AUX
taxlaw-2837	313	41	given	give	VERB
taxlaw-2837	313	42	the	the	DET
taxlaw-2837	313	43	ability	ability	NOUN
taxlaw-2837	313	44	to	to	PART
taxlaw-2837	313	45	impose	impose	VERB
taxlaw-2837	313	46	high	high	ADJ
taxlaw-2837	313	47	,	,	PUNCT
taxlaw-2837	313	48	fixed	fix	VERB
taxlaw-2837	313	49	penalties	penalty	NOUN
taxlaw-2837	313	50	for	for	ADP
taxlaw-2837	313	51	noncompliance	noncompliance	NOUN
taxlaw-2837	313	52	,	,	PUNCT
taxlaw-2837	313	53	the	the	DET
taxlaw-2837	313	54	compliance	compliance	NOUN
taxlaw-2837	313	55	effect	effect	NOUN
taxlaw-2837	313	56	might	might	AUX
taxlaw-2837	313	57	not	not	PART
taxlaw-2837	313	58	be	be	AUX
taxlaw-2837	313	59	as	as	ADV
taxlaw-2837	313	60	great	great	ADJ
taxlaw-2837	313	61	as	as	ADP
taxlaw-2837	313	62	the	the	DET
taxlaw-2837	313	63	imposition	imposition	NOUN
taxlaw-2837	313	64	of	of	ADP
taxlaw-2837	313	65	these	these	DET
taxlaw-2837	313	66	penalties	penalty	NOUN
taxlaw-2837	313	67	by	by	ADP
taxlaw-2837	313	68	the	the	DET
taxlaw-2837	313	69	irs	irs	PROPN
taxlaw-2837	313	70	.	.	PUNCT
taxlaw-2837	314	1	3	3	X
taxlaw-2837	314	2	.	.	X
taxlaw-2837	314	3	the	the	DET
taxlaw-2837	314	4	excise	excise	NOUN
taxlaw-2837	314	5	tax	tax	NOUN
taxlaw-2837	314	6	in	in	ADP
taxlaw-2837	314	7	practice	practice	NOUN
taxlaw-2837	314	8	80	80	NUM
taxlaw-2837	314	9	i.r.c	i.r.c	NOUN
taxlaw-2837	314	10	.	.	PUNCT
taxlaw-2837	315	1	§	§	PROPN
taxlaw-2837	315	2	162(c	162(c	PROPN
taxlaw-2837	315	3	)	)	PUNCT
taxlaw-2837	315	4	(	(	PUNCT
taxlaw-2837	315	5	2012	2012	NUM
taxlaw-2837	315	6	)	)	PUNCT
taxlaw-2837	315	7	.	.	PUNCT
taxlaw-2837	316	1	81	81	NUM
taxlaw-2837	316	2	see	see	VERB
taxlaw-2837	316	3	john	john	PROPN
taxlaw-2837	316	4	d.	d.	PROPN
taxlaw-2837	316	5	colombo	colombo	PROPN
taxlaw-2837	316	6	,	,	PUNCT
taxlaw-2837	316	7	paying	pay	VERB
taxlaw-2837	316	8	for	for	ADP
taxlaw-2837	316	9	sins	sin	NOUN
taxlaw-2837	316	10	of	of	ADP
taxlaw-2837	316	11	the	the	DET
taxlaw-2837	316	12	master	master	NOUN
taxlaw-2837	316	13	:	:	PUNCT
taxlaw-2837	316	14	an	an	DET
taxlaw-2837	316	15	analysis	analysis	NOUN
taxlaw-2837	316	16	of	of	ADP
taxlaw-2837	316	17	the	the	DET
taxlaw-2837	316	18	tax	tax	NOUN
taxlaw-2837	316	19	effects	effect	NOUN
taxlaw-2837	316	20	of	of	ADP
taxlaw-2837	316	21	pension	pension	NOUN
taxlaw-2837	316	22	plan	plan	NOUN
taxlaw-2837	316	23	disqualification	disqualification	NOUN
taxlaw-2837	316	24	and	and	CCONJ
taxlaw-2837	316	25	a	a	DET
taxlaw-2837	316	26	proposal	proposal	NOUN
taxlaw-2837	316	27	for	for	ADP
taxlaw-2837	316	28	reform	reform	NOUN
taxlaw-2837	316	29	,	,	PUNCT
taxlaw-2837	316	30	34	34	NUM
taxlaw-2837	316	31	ariz	ariz	PROPN
taxlaw-2837	316	32	.	.	PUNCT
taxlaw-2837	317	1	l.	l.	PROPN
taxlaw-2837	317	2	rev	rev	AUX
taxlaw-2837	317	3	.	.	PROPN
taxlaw-2837	317	4	53	53	NUM
taxlaw-2837	317	5	,	,	PUNCT
taxlaw-2837	317	6	84	84	NUM
taxlaw-2837	317	7	(	(	PUNCT
taxlaw-2837	317	8	1992	1992	NUM
taxlaw-2837	317	9	)	)	PUNCT
taxlaw-2837	317	10	(	(	PUNCT
taxlaw-2837	317	11	referring	refer	VERB
taxlaw-2837	317	12	to	to	ADP
taxlaw-2837	317	13	excise	excise	NOUN
taxlaw-2837	317	14	taxes	taxis	NOUN
taxlaw-2837	317	15	as	as	ADP
taxlaw-2837	317	16	the	the	DET
taxlaw-2837	317	17	“	"	PUNCT
taxlaw-2837	317	18	obvious	obvious	ADJ
taxlaw-2837	317	19	choice	choice	NOUN
taxlaw-2837	317	20	for	for	ADP
taxlaw-2837	317	21	a	a	DET
taxlaw-2837	317	22	targeted	target	VERB
taxlaw-2837	317	23	deterrent	deterrent	NOUN
taxlaw-2837	317	24	sanction	sanction	NOUN
taxlaw-2837	317	25	”	"	PUNCT
taxlaw-2837	317	26	)	)	PUNCT
taxlaw-2837	317	27	.	.	PUNCT
taxlaw-2837	318	1	see	see	VERB
taxlaw-2837	318	2	also	also	ADV
taxlaw-2837	318	3	internal	internal	ADJ
taxlaw-2837	318	4	revenue	revenue	NOUN
taxlaw-2837	318	5	service	service	NOUN
taxlaw-2837	318	6	commissioner	commissioner	NOUN
taxlaw-2837	318	7	’s	’s	PART
taxlaw-2837	318	8	penalty	penalty	NOUN
taxlaw-2837	318	9	study	study	NOUN
taxlaw-2837	318	10	,	,	PUNCT
taxlaw-2837	318	11	report	report	NOUN
taxlaw-2837	318	12	on	on	ADP
taxlaw-2837	318	13	civil	civil	ADJ
taxlaw-2837	318	14	tax	tax	NOUN
taxlaw-2837	318	15	penalties	penalty	NOUN
taxlaw-2837	318	16	ix-16	ix-16	X
taxlaw-2837	318	17	(	(	PUNCT
taxlaw-2837	318	18	1989	1989	NUM
taxlaw-2837	318	19	)	)	PUNCT
taxlaw-2837	318	20	(	(	PUNCT
taxlaw-2837	318	21	noting	note	VERB
taxlaw-2837	318	22	that	that	SCONJ
taxlaw-2837	318	23	excise	excise	NOUN
taxlaw-2837	318	24	taxes	taxis	NOUN
taxlaw-2837	318	25	“	"	PUNCT
taxlaw-2837	318	26	generally	generally	ADV
taxlaw-2837	318	27	have	have	AUX
taxlaw-2837	318	28	been	be	AUX
taxlaw-2837	318	29	effective	effective	ADJ
taxlaw-2837	318	30	”	"	PUNCT
taxlaw-2837	318	31	as	as	ADP
taxlaw-2837	318	32	deterrents	deterrent	NOUN
taxlaw-2837	318	33	)	)	PUNCT
taxlaw-2837	318	34	.	.	PUNCT
taxlaw-2837	319	1	82	82	NUM
taxlaw-2837	319	2	see	see	VERB
taxlaw-2837	319	3	generally	generally	ADV
taxlaw-2837	319	4	samuel	samuel	PROPN
taxlaw-2837	319	5	l.	l.	PROPN
taxlaw-2837	319	6	bray	bray	PROPN
taxlaw-2837	319	7	,	,	PUNCT
taxlaw-2837	319	8	announcing	announce	VERB
taxlaw-2837	319	9	remedies	remedy	NOUN
taxlaw-2837	319	10	,	,	PUNCT
taxlaw-2837	319	11	97	97	NUM
taxlaw-2837	319	12	cornell	cornell	PROPN
taxlaw-2837	319	13	l.	l.	PROPN
taxlaw-2837	319	14	rev	rev	PROPN
taxlaw-2837	319	15	.	.	PROPN
taxlaw-2837	319	16	753	753	NUM
taxlaw-2837	319	17	(	(	PUNCT
taxlaw-2837	319	18	2012	2012	NUM
taxlaw-2837	319	19	)	)	PUNCT
taxlaw-2837	319	20	(	(	PUNCT
taxlaw-2837	319	21	discussing	discuss	VERB
taxlaw-2837	319	22	the	the	DET
taxlaw-2837	319	23	term	term	NOUN
taxlaw-2837	319	24	in	in	ADP
taxlaw-2837	319	25	the	the	DET
taxlaw-2837	319	26	context	context	NOUN
taxlaw-2837	319	27	of	of	ADP
taxlaw-2837	319	28	civil	civil	ADJ
taxlaw-2837	319	29	remedies	remedy	NOUN
taxlaw-2837	319	30	)	)	PUNCT
taxlaw-2837	319	31	.	.	PUNCT
taxlaw-2837	320	1	83	83	NUM
taxlaw-2837	321	1	i	i	PRON
taxlaw-2837	321	2	d.	d.	NOUN
taxlaw-2837	321	3	at	at	ADP
taxlaw-2837	321	4	781	781	NUM
taxlaw-2837	321	5	.	.	PUNCT
taxlaw-2837	321	6	84	84	NUM
taxlaw-2837	322	1	i	i	PRON
taxlaw-2837	322	2	d.	d.	NOUN
taxlaw-2837	322	3	at	at	ADP
taxlaw-2837	322	4	784	784	NUM
taxlaw-2837	322	5	-	-	SYM
taxlaw-2837	322	6	85	85	NUM
taxlaw-2837	322	7	.	.	NOUN
taxlaw-2837	322	8	85	85	NUM
taxlaw-2837	323	1	i	i	PRON
taxlaw-2837	323	2	d.	d.	NOUN
taxlaw-2837	323	3	at	at	ADP
taxlaw-2837	323	4	785	785	NUM
taxlaw-2837	323	5	.	.	PUNCT
taxlaw-2837	324	1	86	86	NUM
taxlaw-2837	325	1	i	i	PROPN
taxlaw-2837	325	2	d.	d.	PROPN
taxlaw-2837	325	3	87	87	NUM
taxlaw-2837	325	4	panel	panel	NOUN
taxlaw-2837	325	5	3	3	NUM
taxlaw-2837	325	6	:	:	PUNCT
taxlaw-2837	325	7	negotiating	negotiate	VERB
taxlaw-2837	325	8	the	the	DET
taxlaw-2837	325	9	agency	agency	NOUN
taxlaw-2837	325	10	peace	peace	NOUN
taxlaw-2837	325	11	treaty	treaty	NOUN
taxlaw-2837	325	12	:	:	PUNCT
taxlaw-2837	325	13	reorganization	reorganization	NOUN
taxlaw-2837	325	14	plan	plan	NOUN
taxlaw-2837	325	15	no	no	INTJ
taxlaw-2837	325	16	.	.	NOUN
taxlaw-2837	325	17	4	4	NUM
taxlaw-2837	325	18	,	,	PUNCT
taxlaw-2837	325	19	6	6	NUM
taxlaw-2837	325	20	drexel	drexel	PROPN
taxlaw-2837	325	21	l.	l.	PROPN
taxlaw-2837	325	22	rev	rev	PROPN
taxlaw-2837	325	23	.	.	PROPN
taxlaw-2837	325	24	319	319	NUM
taxlaw-2837	325	25	,	,	PUNCT
taxlaw-2837	325	26	324	324	NUM
taxlaw-2837	325	27	,	,	PUNCT
taxlaw-2837	325	28	335	335	NUM
taxlaw-2837	325	29	(	(	PUNCT
taxlaw-2837	325	30	2014	2014	NUM
taxlaw-2837	325	31	)	)	PUNCT
taxlaw-2837	325	32	.	.	PUNCT
taxlaw-2837	326	1	136	136	NUM
taxlaw-2837	326	2	columbia	columbia	PROPN
taxlaw-2837	326	3	journal	journal	NOUN
taxlaw-2837	326	4	of	of	ADP
taxlaw-2837	326	5	tax	tax	NOUN
taxlaw-2837	326	6	law	law	NOUN
taxlaw-2837	326	7	[	[	X
taxlaw-2837	326	8	vol.7:123	vol.7:123	PROPN
taxlaw-2837	326	9	on	on	ADP
taxlaw-2837	326	10	a	a	DET
taxlaw-2837	326	11	theoretical	theoretical	ADJ
taxlaw-2837	326	12	level	level	NOUN
taxlaw-2837	326	13	,	,	PUNCT
taxlaw-2837	326	14	then	then	ADV
taxlaw-2837	326	15	,	,	PUNCT
taxlaw-2837	326	16	there	there	PRON
taxlaw-2837	326	17	is	be	VERB
taxlaw-2837	326	18	much	much	ADJ
taxlaw-2837	326	19	to	to	PART
taxlaw-2837	326	20	support	support	VERB
taxlaw-2837	326	21	the	the	DET
taxlaw-2837	326	22	excise	excise	NOUN
taxlaw-2837	326	23	tax	tax	NOUN
taxlaw-2837	326	24	model	model	NOUN
taxlaw-2837	326	25	as	as	ADP
taxlaw-2837	326	26	a	a	DET
taxlaw-2837	326	27	compliance	compliance	NOUN
taxlaw-2837	326	28	mechanism	mechanism	NOUN
taxlaw-2837	326	29	.	.	PUNCT
taxlaw-2837	327	1	given	give	VERB
taxlaw-2837	327	2	current	current	ADJ
taxlaw-2837	327	3	irs	irs	PROPN
taxlaw-2837	327	4	funding	funding	NOUN
taxlaw-2837	327	5	levels	level	NOUN
taxlaw-2837	327	6	and	and	CCONJ
taxlaw-2837	327	7	resources	resource	NOUN
taxlaw-2837	327	8	,	,	PUNCT
taxlaw-2837	327	9	however	however	ADV
taxlaw-2837	327	10	,	,	PUNCT
taxlaw-2837	327	11	it	it	PRON
taxlaw-2837	327	12	is	be	AUX
taxlaw-2837	327	13	not	not	PART
taxlaw-2837	327	14	clear	clear	ADJ
taxlaw-2837	327	15	that	that	SCONJ
taxlaw-2837	327	16	the	the	DET
taxlaw-2837	327	17	excise	excise	NOUN
taxlaw-2837	327	18	tax	tax	NOUN
taxlaw-2837	327	19	will	will	AUX
taxlaw-2837	327	20	actually	actually	ADV
taxlaw-2837	327	21	achieve	achieve	VERB
taxlaw-2837	327	22	its	its	PRON
taxlaw-2837	327	23	goals	goal	NOUN
taxlaw-2837	327	24	.	.	PUNCT
taxlaw-2837	328	1	if	if	SCONJ
taxlaw-2837	328	2	it	it	PRON
taxlaw-2837	328	3	becomes	become	VERB
taxlaw-2837	328	4	apparent	apparent	ADJ
taxlaw-2837	328	5	to	to	ADP
taxlaw-2837	328	6	employers	employer	NOUN
taxlaw-2837	328	7	that	that	SCONJ
taxlaw-2837	328	8	the	the	DET
taxlaw-2837	328	9	threat	threat	NOUN
taxlaw-2837	328	10	of	of	ADP
taxlaw-2837	328	11	excise	excise	NOUN
taxlaw-2837	328	12	tax	tax	NOUN
taxlaw-2837	328	13	enforcement	enforcement	NOUN
taxlaw-2837	328	14	is	be	AUX
taxlaw-2837	328	15	empty	empty	ADJ
taxlaw-2837	328	16	,	,	PUNCT
taxlaw-2837	328	17	it	it	PRON
taxlaw-2837	328	18	may	may	AUX
taxlaw-2837	328	19	have	have	VERB
taxlaw-2837	328	20	little	little	ADJ
taxlaw-2837	328	21	effect	effect	NOUN
taxlaw-2837	328	22	.	.	PUNCT
taxlaw-2837	329	1	but	but	CCONJ
taxlaw-2837	329	2	this	this	PRON
taxlaw-2837	329	3	is	be	AUX
taxlaw-2837	329	4	speculation	speculation	NOUN
taxlaw-2837	329	5	;	;	PUNCT
taxlaw-2837	329	6	the	the	DET
taxlaw-2837	329	7	mere	mere	ADJ
taxlaw-2837	329	8	threat	threat	NOUN
taxlaw-2837	329	9	of	of	ADP
taxlaw-2837	329	10	outsized	outsized	ADJ
taxlaw-2837	329	11	excise	excise	NOUN
taxlaw-2837	329	12	tax	tax	NOUN
taxlaw-2837	329	13	penalties	penalty	NOUN
taxlaw-2837	329	14	may	may	AUX
taxlaw-2837	329	15	be	be	AUX
taxlaw-2837	329	16	enough	enough	ADJ
taxlaw-2837	329	17	to	to	PART
taxlaw-2837	329	18	force	force	VERB
taxlaw-2837	329	19	compliance	compliance	NOUN
taxlaw-2837	329	20	,	,	PUNCT
taxlaw-2837	329	21	even	even	ADV
taxlaw-2837	329	22	if	if	SCONJ
taxlaw-2837	329	23	regulated	regulated	ADJ
taxlaw-2837	329	24	parties	party	NOUN
taxlaw-2837	329	25	believe	believe	VERB
taxlaw-2837	329	26	the	the	DET
taxlaw-2837	329	27	probability	probability	NOUN
taxlaw-2837	329	28	of	of	ADP
taxlaw-2837	329	29	being	be	AUX
taxlaw-2837	329	30	caught	catch	VERB
taxlaw-2837	329	31	is	be	AUX
taxlaw-2837	329	32	low	low	ADJ
taxlaw-2837	329	33	.	.	PUNCT
taxlaw-2837	330	1	it	it	PRON
taxlaw-2837	330	2	seems	seem	VERB
taxlaw-2837	330	3	reasonable	reasonable	ADJ
taxlaw-2837	330	4	to	to	PART
taxlaw-2837	330	5	believe	believe	VERB
taxlaw-2837	330	6	that	that	SCONJ
taxlaw-2837	330	7	the	the	DET
taxlaw-2837	330	8	success	success	NOUN
taxlaw-2837	330	9	of	of	ADP
taxlaw-2837	330	10	excise	excise	NOUN
taxlaw-2837	330	11	taxes	taxis	NOUN
taxlaw-2837	330	12	in	in	ADP
taxlaw-2837	330	13	ensuring	ensure	VERB
taxlaw-2837	330	14	frontend	frontend	NOUN
taxlaw-2837	330	15	compliance	compliance	NOUN
taxlaw-2837	330	16	will	will	AUX
taxlaw-2837	330	17	depend	depend	VERB
taxlaw-2837	330	18	both	both	PRON
taxlaw-2837	330	19	on	on	ADP
taxlaw-2837	330	20	actual	actual	ADJ
taxlaw-2837	330	21	enforcement	enforcement	NOUN
taxlaw-2837	330	22	and	and	CCONJ
taxlaw-2837	330	23	on	on	ADP
taxlaw-2837	330	24	perceptions	perception	NOUN
taxlaw-2837	330	25	of	of	ADP
taxlaw-2837	330	26	enforcement	enforcement	NOUN
taxlaw-2837	330	27	by	by	ADP
taxlaw-2837	330	28	regulated	regulated	ADJ
taxlaw-2837	330	29	parties	party	NOUN
taxlaw-2837	330	30	.	.	PUNCT
taxlaw-2837	331	1	publicly	publicly	ADV
taxlaw-2837	331	2	available	available	ADJ
taxlaw-2837	331	3	information	information	NOUN
taxlaw-2837	331	4	,	,	PUNCT
taxlaw-2837	331	5	however	however	ADV
taxlaw-2837	331	6	,	,	PUNCT
taxlaw-2837	331	7	suggests	suggest	VERB
taxlaw-2837	331	8	that	that	SCONJ
taxlaw-2837	331	9	there	there	PRON
taxlaw-2837	331	10	is	be	VERB
taxlaw-2837	331	11	very	very	ADV
taxlaw-2837	331	12	little	little	ADJ
taxlaw-2837	331	13	enforcement	enforcement	NOUN
taxlaw-2837	331	14	of	of	ADP
taxlaw-2837	331	15	the	the	DET
taxlaw-2837	331	16	excise	excise	NOUN
taxlaw-2837	331	17	tax	tax	NOUN
taxlaw-2837	331	18	provisions	provision	NOUN
taxlaw-2837	331	19	.	.	PUNCT
taxlaw-2837	332	1	until	until	ADP
taxlaw-2837	332	2	2010	2010	NUM
taxlaw-2837	332	3	,	,	PUNCT
taxlaw-2837	332	4	there	there	PRON
taxlaw-2837	332	5	was	be	VERB
taxlaw-2837	332	6	not	not	PART
taxlaw-2837	332	7	even	even	ADV
taxlaw-2837	332	8	an	an	DET
taxlaw-2837	332	9	affirmative	affirmative	ADJ
taxlaw-2837	332	10	obligation	obligation	NOUN
taxlaw-2837	332	11	for	for	ADP
taxlaw-2837	332	12	taxpayers	taxpayer	NOUN
taxlaw-2837	332	13	to	to	ADP
taxlaw-2837	332	14	self	self	NOUN
taxlaw-2837	332	15	-	-	PUNCT
taxlaw-2837	332	16	report	report	NOUN
taxlaw-2837	332	17	either	either	CCONJ
taxlaw-2837	332	18	the	the	DET
taxlaw-2837	332	19	cobraor	cobraor	NOUN
taxlaw-2837	332	20	hipaa	hipaa	NOUN
taxlaw-2837	332	21	-	-	PUNCT
taxlaw-2837	332	22	related	relate	VERB
taxlaw-2837	332	23	excise	excise	NOUN
taxlaw-2837	332	24	taxes	taxis	NOUN
taxlaw-2837	332	25	,	,	PUNCT
taxlaw-2837	332	26	decades	decade	NOUN
taxlaw-2837	332	27	after	after	SCONJ
taxlaw-2837	332	28	the	the	DET
taxlaw-2837	332	29	statutes	statute	NOUN
taxlaw-2837	332	30	became	become	VERB
taxlaw-2837	332	31	law,88	law,88	NOUN
taxlaw-2837	332	32	and	and	CCONJ
taxlaw-2837	332	33	available	available	ADJ
taxlaw-2837	332	34	information	information	NOUN
taxlaw-2837	332	35	suggests	suggest	VERB
taxlaw-2837	332	36	that	that	SCONJ
taxlaw-2837	332	37	the	the	DET
taxlaw-2837	332	38	irs	irs	PROPN
taxlaw-2837	332	39	does	do	VERB
taxlaw-2837	332	40	little	little	ADJ
taxlaw-2837	332	41	to	to	ADP
taxlaw-2837	332	42	no	no	DET
taxlaw-2837	332	43	independent	independent	ADJ
taxlaw-2837	332	44	enforcement	enforcement	NOUN
taxlaw-2837	332	45	of	of	ADP
taxlaw-2837	332	46	these	these	DET
taxlaw-2837	332	47	provisions	provision	NOUN
taxlaw-2837	332	48	.	.	PUNCT
taxlaw-2837	333	1	the	the	DET
taxlaw-2837	333	2	good	good	PROPN
taxlaw-2837	333	3	news	news	PROPN
taxlaw-2837	333	4	from	from	ADP
taxlaw-2837	333	5	an	an	DET
taxlaw-2837	333	6	irs	irs	PROPN
taxlaw-2837	333	7	resource	resource	NOUN
taxlaw-2837	333	8	perspective	perspective	NOUN
taxlaw-2837	333	9	is	be	AUX
taxlaw-2837	333	10	that	that	SCONJ
taxlaw-2837	333	11	these	these	DET
taxlaw-2837	333	12	excise	excise	NOUN
taxlaw-2837	333	13	taxes	taxis	NOUN
taxlaw-2837	333	14	appear	appear	VERB
taxlaw-2837	333	15	to	to	PART
taxlaw-2837	333	16	require	require	VERB
taxlaw-2837	333	17	little	little	ADJ
taxlaw-2837	333	18	to	to	ADP
taxlaw-2837	333	19	no	no	DET
taxlaw-2837	333	20	effort	effort	NOUN
taxlaw-2837	333	21	with	with	ADP
taxlaw-2837	333	22	respect	respect	NOUN
taxlaw-2837	333	23	to	to	ADP
taxlaw-2837	333	24	enforcement	enforcement	NOUN
taxlaw-2837	333	25	(	(	PUNCT
taxlaw-2837	333	26	in	in	ADP
taxlaw-2837	333	27	contrast	contrast	NOUN
taxlaw-2837	333	28	to	to	ADP
taxlaw-2837	333	29	rulemaking	rulemaking	NOUN
taxlaw-2837	333	30	)	)	PUNCT
taxlaw-2837	333	31	,	,	PUNCT
taxlaw-2837	333	32	but	but	CCONJ
taxlaw-2837	333	33	that	that	PRON
taxlaw-2837	333	34	raises	raise	VERB
taxlaw-2837	333	35	the	the	DET
taxlaw-2837	333	36	question	question	NOUN
taxlaw-2837	333	37	of	of	ADP
taxlaw-2837	333	38	whether	whether	SCONJ
taxlaw-2837	333	39	unenforced	unenforced	ADJ
taxlaw-2837	333	40	excise	excise	NOUN
taxlaw-2837	333	41	taxes	taxis	NOUN
taxlaw-2837	333	42	have	have	AUX
taxlaw-2837	333	43	the	the	DET
taxlaw-2837	333	44	compliance	compliance	NOUN
taxlaw-2837	333	45	effect	effect	NOUN
taxlaw-2837	333	46	theorized	theorize	VERB
taxlaw-2837	333	47	above	above	ADV
taxlaw-2837	333	48	.	.	PUNCT
taxlaw-2837	334	1	usually	usually	ADV
taxlaw-2837	334	2	,	,	PUNCT
taxlaw-2837	334	3	tax	tax	NOUN
taxlaw-2837	334	4	compliance	compliance	NOUN
taxlaw-2837	334	5	is	be	AUX
taxlaw-2837	334	6	concerned	concern	VERB
taxlaw-2837	334	7	with	with	ADP
taxlaw-2837	334	8	whether	whether	SCONJ
taxlaw-2837	334	9	taxpayers	taxpayer	NOUN
taxlaw-2837	334	10	voluntarily	voluntarily	ADV
taxlaw-2837	334	11	report	report	VERB
taxlaw-2837	334	12	their	their	PRON
taxlaw-2837	334	13	tax	tax	NOUN
taxlaw-2837	334	14	due	due	ADV
taxlaw-2837	334	15	accurately	accurately	ADV
taxlaw-2837	334	16	.	.	PUNCT
taxlaw-2837	335	1	compliance	compliance	NOUN
taxlaw-2837	335	2	is	be	AUX
taxlaw-2837	335	3	different	different	ADJ
taxlaw-2837	335	4	in	in	ADP
taxlaw-2837	335	5	the	the	DET
taxlaw-2837	335	6	case	case	NOUN
taxlaw-2837	335	7	of	of	ADP
taxlaw-2837	335	8	the	the	DET
taxlaw-2837	335	9	excise	excise	NOUN
taxlaw-2837	335	10	taxes	taxis	NOUN
taxlaw-2837	335	11	.	.	PUNCT
taxlaw-2837	336	1	the	the	DET
taxlaw-2837	336	2	compliance	compliance	NOUN
taxlaw-2837	336	3	we	we	PRON
taxlaw-2837	336	4	are	be	AUX
taxlaw-2837	336	5	concerned	concerned	ADJ
taxlaw-2837	336	6	with	with	ADP
taxlaw-2837	336	7	is	be	AUX
taxlaw-2837	336	8	not	not	PART
taxlaw-2837	336	9	what	what	PRON
taxlaw-2837	336	10	is	be	AUX
taxlaw-2837	336	11	reported	report	VERB
taxlaw-2837	336	12	on	on	ADP
taxlaw-2837	336	13	a	a	DET
taxlaw-2837	336	14	tax	tax	NOUN
taxlaw-2837	336	15	return	return	NOUN
taxlaw-2837	336	16	(	(	PUNCT
taxlaw-2837	336	17	indeed	indeed	ADV
taxlaw-2837	336	18	,	,	PUNCT
taxlaw-2837	336	19	as	as	SCONJ
taxlaw-2837	336	20	noted	note	VERB
taxlaw-2837	336	21	above	above	ADV
taxlaw-2837	336	22	,	,	PUNCT
taxlaw-2837	336	23	there	there	PRON
taxlaw-2837	336	24	were	be	VERB
taxlaw-2837	336	25	no	no	DET
taxlaw-2837	336	26	requirements	requirement	NOUN
taxlaw-2837	336	27	to	to	ADP
taxlaw-2837	336	28	self	self	NOUN
taxlaw-2837	336	29	-	-	PUNCT
taxlaw-2837	336	30	report	report	NOUN
taxlaw-2837	336	31	any	any	PRON
taxlaw-2837	336	32	of	of	ADP
taxlaw-2837	336	33	the	the	DET
taxlaw-2837	336	34	health	health	NOUN
taxlaw-2837	336	35	plan	plan	NOUN
taxlaw-2837	336	36	-	-	PUNCT
taxlaw-2837	336	37	related	relate	VERB
taxlaw-2837	336	38	excise	excise	NOUN
taxlaw-2837	336	39	taxes	taxis	NOUN
taxlaw-2837	336	40	until	until	ADP
taxlaw-2837	336	41	2010	2010	NUM
taxlaw-2837	336	42	)	)	PUNCT
taxlaw-2837	336	43	,	,	PUNCT
taxlaw-2837	336	44	but	but	CCONJ
taxlaw-2837	336	45	rather	rather	ADV
taxlaw-2837	336	46	whether	whether	SCONJ
taxlaw-2837	336	47	the	the	DET
taxlaw-2837	336	48	excise	excise	NOUN
taxlaw-2837	336	49	taxes	taxis	NOUN
taxlaw-2837	336	50	result	result	VERB
taxlaw-2837	336	51	in	in	ADP
taxlaw-2837	336	52	employers	employer	NOUN
taxlaw-2837	336	53	complying	comply	VERB
taxlaw-2837	336	54	with	with	ADP
taxlaw-2837	336	55	the	the	DET
taxlaw-2837	336	56	underlying	underlying	ADJ
taxlaw-2837	336	57	health	health	NOUN
taxlaw-2837	336	58	plan	plan	NOUN
taxlaw-2837	336	59	regulations	regulation	NOUN
taxlaw-2837	336	60	.	.	PUNCT
taxlaw-2837	337	1	nevertheless	nevertheless	ADV
taxlaw-2837	337	2	,	,	PUNCT
taxlaw-2837	337	3	there	there	PRON
taxlaw-2837	337	4	is	be	VERB
taxlaw-2837	337	5	likely	likely	ADJ
taxlaw-2837	337	6	still	still	ADV
taxlaw-2837	337	7	something	something	PRON
taxlaw-2837	337	8	to	to	PART
taxlaw-2837	337	9	be	be	AUX
taxlaw-2837	337	10	learned	learn	VERB
taxlaw-2837	337	11	from	from	ADP
taxlaw-2837	337	12	the	the	DET
taxlaw-2837	337	13	tax	tax	NOUN
taxlaw-2837	337	14	compliance	compliance	NOUN
taxlaw-2837	337	15	literature	literature	NOUN
taxlaw-2837	337	16	.	.	PUNCT
taxlaw-2837	338	1	there	there	PRON
taxlaw-2837	338	2	are	be	VERB
taxlaw-2837	338	3	two	two	NUM
taxlaw-2837	338	4	general	general	ADJ
taxlaw-2837	338	5	theories	theory	NOUN
taxlaw-2837	338	6	regarding	regard	VERB
taxlaw-2837	338	7	tax	tax	NOUN
taxlaw-2837	338	8	compliance	compliance	NOUN
taxlaw-2837	338	9	:	:	PUNCT
taxlaw-2837	338	10	(	(	PUNCT
taxlaw-2837	338	11	1	1	X
taxlaw-2837	338	12	)	)	PUNCT
taxlaw-2837	338	13	taxpayers	taxpayer	NOUN
taxlaw-2837	338	14	comply	comply	VERB
taxlaw-2837	338	15	with	with	ADP
taxlaw-2837	338	16	tax	tax	NOUN
taxlaw-2837	338	17	laws	law	NOUN
taxlaw-2837	338	18	because	because	SCONJ
taxlaw-2837	338	19	they	they	PRON
taxlaw-2837	338	20	engage	engage	VERB
taxlaw-2837	338	21	in	in	ADP
taxlaw-2837	338	22	a	a	DET
taxlaw-2837	338	23	cost	cost	NOUN
taxlaw-2837	338	24	-	-	PUNCT
taxlaw-2837	338	25	benefit	benefit	NOUN
taxlaw-2837	338	26	analysis	analysis	NOUN
taxlaw-2837	338	27	of	of	ADP
taxlaw-2837	338	28	compliance	compliance	NOUN
taxlaw-2837	338	29	versus	versus	ADP
taxlaw-2837	338	30	noncompliance	noncompliance	NOUN
taxlaw-2837	338	31	,	,	PUNCT
taxlaw-2837	338	32	and	and	CCONJ
taxlaw-2837	338	33	find	find	VERB
taxlaw-2837	338	34	compliance	compliance	NOUN
taxlaw-2837	338	35	to	to	PART
taxlaw-2837	338	36	be	be	AUX
taxlaw-2837	338	37	the	the	DET
taxlaw-2837	338	38	least	least	ADV
taxlaw-2837	338	39	costly	costly	ADJ
taxlaw-2837	338	40	,	,	PUNCT
taxlaw-2837	338	41	and	and	CCONJ
taxlaw-2837	338	42	(	(	PUNCT
taxlaw-2837	338	43	2	2	X
taxlaw-2837	338	44	)	)	PUNCT
taxlaw-2837	338	45	taxpayers	taxpayer	NOUN
taxlaw-2837	338	46	comply	comply	VERB
taxlaw-2837	338	47	with	with	ADP
taxlaw-2837	338	48	tax	tax	NOUN
taxlaw-2837	338	49	laws	law	NOUN
taxlaw-2837	338	50	in	in	ADP
taxlaw-2837	338	51	order	order	NOUN
taxlaw-2837	338	52	to	to	PART
taxlaw-2837	338	53	conform	conform	VERB
taxlaw-2837	338	54	to	to	ADP
taxlaw-2837	338	55	personal	personal	ADJ
taxlaw-2837	338	56	or	or	CCONJ
taxlaw-2837	338	57	social	social	ADJ
taxlaw-2837	338	58	norms.89	norms.89	NOUN
taxlaw-2837	338	59	applying	apply	VERB
taxlaw-2837	338	60	these	these	DET
taxlaw-2837	338	61	compliance	compliance	NOUN
taxlaw-2837	338	62	theories	theory	NOUN
taxlaw-2837	338	63	to	to	PART
taxlaw-2837	338	64	excise	excise	VERB
taxlaw-2837	338	65	taxes	taxis	NOUN
taxlaw-2837	338	66	,	,	PUNCT
taxlaw-2837	338	67	we	we	PRON
taxlaw-2837	338	68	can	can	AUX
taxlaw-2837	338	69	guess	guess	VERB
taxlaw-2837	338	70	that	that	SCONJ
taxlaw-2837	338	71	both	both	PRON
taxlaw-2837	338	72	contribute	contribute	VERB
taxlaw-2837	338	73	to	to	ADP
taxlaw-2837	338	74	compliance	compliance	NOUN
taxlaw-2837	338	75	with	with	ADP
taxlaw-2837	338	76	the	the	DET
taxlaw-2837	338	77	substantive	substantive	ADJ
taxlaw-2837	338	78	health	health	NOUN
taxlaw-2837	338	79	plan	plan	NOUN
taxlaw-2837	338	80	rules	rule	NOUN
taxlaw-2837	338	81	.	.	PUNCT
taxlaw-2837	339	1	with	with	ADP
taxlaw-2837	339	2	respect	respect	NOUN
taxlaw-2837	339	3	to	to	ADP
taxlaw-2837	339	4	the	the	DET
taxlaw-2837	339	5	costbenefit	costbenefit	NOUN
taxlaw-2837	339	6	theory	theory	NOUN
taxlaw-2837	339	7	of	of	ADP
taxlaw-2837	339	8	tax	tax	NOUN
taxlaw-2837	339	9	compliance	compliance	NOUN
taxlaw-2837	339	10	,	,	PUNCT
taxlaw-2837	339	11	a	a	DET
taxlaw-2837	339	12	large	large	ADJ
taxlaw-2837	339	13	penalty	penalty	NOUN
taxlaw-2837	339	14	,	,	PUNCT
taxlaw-2837	339	15	even	even	ADV
taxlaw-2837	339	16	if	if	SCONJ
taxlaw-2837	339	17	rarely	rarely	ADV
taxlaw-2837	339	18	enforced	enforce	VERB
taxlaw-2837	339	19	,	,	PUNCT
taxlaw-2837	339	20	is	be	AUX
taxlaw-2837	339	21	likely	likely	ADJ
taxlaw-2837	339	22	to	to	PART
taxlaw-2837	339	23	have	have	VERB
taxlaw-2837	339	24	the	the	DET
taxlaw-2837	339	25	same	same	ADJ
taxlaw-2837	339	26	deterrence	deterrence	NOUN
taxlaw-2837	339	27	effect	effect	NOUN
taxlaw-2837	339	28	as	as	ADP
taxlaw-2837	339	29	a	a	DET
taxlaw-2837	339	30	smaller	small	ADJ
taxlaw-2837	339	31	penalty	penalty	NOUN
taxlaw-2837	339	32	more	more	ADV
taxlaw-2837	339	33	consistently	consistently	ADV
taxlaw-2837	339	34	enforced	enforce	VERB
taxlaw-2837	339	35	.	.	PUNCT
taxlaw-2837	340	1	and	and	CCONJ
taxlaw-2837	340	2	the	the	DET
taxlaw-2837	340	3	excise	excise	NOUN
taxlaw-2837	340	4	taxes	taxis	NOUN
taxlaw-2837	340	5	at	at	ADP
taxlaw-2837	340	6	issue	issue	NOUN
taxlaw-2837	340	7	here	here	ADV
taxlaw-2837	340	8	are	be	AUX
taxlaw-2837	340	9	large	large	ADJ
taxlaw-2837	340	10	indeed	indeed	ADV
taxlaw-2837	340	11	.	.	PUNCT
taxlaw-2837	341	1	recall	recall	VERB
taxlaw-2837	341	2	that	that	SCONJ
taxlaw-2837	341	3	most	most	ADJ
taxlaw-2837	341	4	are	be	AUX
taxlaw-2837	341	5	$	$	SYM
taxlaw-2837	341	6	100	100	NUM
taxlaw-2837	341	7	per	per	ADP
taxlaw-2837	341	8	day	day	NOUN
taxlaw-2837	341	9	per	per	ADP
taxlaw-2837	341	10	participant	participant	NOUN
taxlaw-2837	341	11	.	.	PUNCT
taxlaw-2837	342	1	in	in	ADP
taxlaw-2837	342	2	general	general	ADJ
taxlaw-2837	342	3	,	,	PUNCT
taxlaw-2837	342	4	it	it	PRON
taxlaw-2837	342	5	would	would	AUX
taxlaw-2837	342	6	be	be	AUX
taxlaw-2837	342	7	highly	highly	ADV
taxlaw-2837	342	8	unlikely	unlikely	ADJ
taxlaw-2837	342	9	that	that	SCONJ
taxlaw-2837	342	10	noncompliance	noncompliance	NOUN
taxlaw-2837	342	11	would	would	AUX
taxlaw-2837	342	12	occur	occur	VERB
taxlaw-2837	342	13	for	for	ADP
taxlaw-2837	342	14	only	only	ADV
taxlaw-2837	342	15	a	a	DET
taxlaw-2837	342	16	short	short	ADJ
taxlaw-2837	342	17	period	period	NOUN
taxlaw-2837	342	18	of	of	ADP
taxlaw-2837	342	19	time	time	NOUN
taxlaw-2837	342	20	,	,	PUNCT
taxlaw-2837	342	21	as	as	SCONJ
taxlaw-2837	342	22	the	the	DET
taxlaw-2837	342	23	structure	structure	NOUN
taxlaw-2837	342	24	of	of	ADP
taxlaw-2837	342	25	health	health	NOUN
taxlaw-2837	342	26	plans	plan	NOUN
taxlaw-2837	342	27	does	do	AUX
taxlaw-2837	342	28	not	not	PART
taxlaw-2837	342	29	frequently	frequently	ADV
taxlaw-2837	342	30	change	change	VERB
taxlaw-2837	342	31	(	(	PUNCT
taxlaw-2837	342	32	typically	typically	ADV
taxlaw-2837	342	33	no	no	PRON
taxlaw-2837	342	34	more	more	ADJ
taxlaw-2837	342	35	than	than	ADP
taxlaw-2837	342	36	once	once	ADV
taxlaw-2837	342	37	per	per	ADP
taxlaw-2837	342	38	year	year	NOUN
taxlaw-2837	342	39	)	)	PUNCT
taxlaw-2837	342	40	.	.	PUNCT
taxlaw-2837	343	1	an	an	DET
taxlaw-2837	343	2	employer	employer	NOUN
taxlaw-2837	343	3	with	with	ADP
taxlaw-2837	343	4	50	50	NUM
taxlaw-2837	343	5	employees	employee	NOUN
taxlaw-2837	343	6	,	,	PUNCT
taxlaw-2837	343	7	who	who	PRON
taxlaw-2837	343	8	failed	fail	VERB
taxlaw-2837	343	9	to	to	PART
taxlaw-2837	343	10	comply	comply	VERB
taxlaw-2837	343	11	with	with	ADP
taxlaw-2837	343	12	a	a	DET
taxlaw-2837	343	13	group	group	NOUN
taxlaw-2837	343	14	health	health	NOUN
taxlaw-2837	343	15	plan	plan	NOUN
taxlaw-2837	343	16	requirement	requirement	NOUN
taxlaw-2837	343	17	for	for	ADP
taxlaw-2837	343	18	a	a	DET
taxlaw-2837	343	19	single	single	ADJ
taxlaw-2837	343	20	year	year	NOUN
taxlaw-2837	343	21	,	,	PUNCT
taxlaw-2837	343	22	would	would	AUX
taxlaw-2837	343	23	face	face	VERB
taxlaw-2837	343	24	a	a	DET
taxlaw-2837	343	25	potential	potential	ADJ
taxlaw-2837	343	26	excise	excise	NOUN
taxlaw-2837	343	27	tax	tax	NOUN
taxlaw-2837	343	28	of	of	ADP
taxlaw-2837	343	29	$	$	SYM
taxlaw-2837	343	30	1.825	1.825	NUM
taxlaw-2837	343	31	million	million	NUM
taxlaw-2837	343	32	.	.	PUNCT
taxlaw-2837	344	1	a	a	DET
taxlaw-2837	344	2	large	large	ADJ
taxlaw-2837	344	3	,	,	PUNCT
taxlaw-2837	344	4	national	national	ADJ
taxlaw-2837	344	5	retailer	retailer	NOUN
taxlaw-2837	344	6	with	with	ADP
taxlaw-2837	344	7	125,000	125,000	NUM
taxlaw-2837	344	8	employees	employee	NOUN
taxlaw-2837	344	9	would	would	AUX
taxlaw-2837	344	10	face	face	VERB
taxlaw-2837	344	11	a	a	DET
taxlaw-2837	344	12	potential	potential	ADJ
taxlaw-2837	344	13	excise	excise	NOUN
taxlaw-2837	344	14	tax	tax	NOUN
taxlaw-2837	344	15	of	of	ADP
taxlaw-2837	344	16	$	$	SYM
taxlaw-2837	344	17	3.65	3.65	NUM
taxlaw-2837	344	18	billion	billion	NUM
taxlaw-2837	344	19	.	.	PUNCT
taxlaw-2837	345	1	even	even	ADV
taxlaw-2837	345	2	if	if	SCONJ
taxlaw-2837	345	3	the	the	DET
taxlaw-2837	345	4	perceived	perceive	VERB
taxlaw-2837	345	5	probability	probability	NOUN
taxlaw-2837	345	6	of	of	ADP
taxlaw-2837	345	7	enforcement	enforcement	NOUN
taxlaw-2837	345	8	is	be	AUX
taxlaw-2837	345	9	incredibly	incredibly	ADV
taxlaw-2837	345	10	low	low	ADJ
taxlaw-2837	345	11	,	,	PUNCT
taxlaw-2837	345	12	it	it	PRON
taxlaw-2837	345	13	is	be	AUX
taxlaw-2837	345	14	not	not	PART
taxlaw-2837	345	15	hard	hard	ADJ
taxlaw-2837	345	16	to	to	PART
taxlaw-2837	345	17	imagine	imagine	VERB
taxlaw-2837	345	18	that	that	SCONJ
taxlaw-2837	345	19	the	the	DET
taxlaw-2837	345	20	cost	cost	NOUN
taxlaw-2837	345	21	-	-	PUNCT
taxlaw-2837	345	22	benefit	benefit	NOUN
taxlaw-2837	345	23	analysis	analysis	NOUN
taxlaw-2837	345	24	for	for	ADP
taxlaw-2837	345	25	employers	employer	NOUN
taxlaw-2837	345	26	of	of	ADP
taxlaw-2837	345	27	all	all	DET
taxlaw-2837	345	28	sizes	size	NOUN
taxlaw-2837	345	29	favors	favor	VERB
taxlaw-2837	345	30	compliance	compliance	NOUN
taxlaw-2837	345	31	.	.	PUNCT
taxlaw-2837	346	1	on	on	ADP
taxlaw-2837	346	2	top	top	NOUN
taxlaw-2837	346	3	of	of	ADP
taxlaw-2837	346	4	the	the	DET
taxlaw-2837	346	5	cost	cost	NOUN
taxlaw-2837	346	6	-	-	PUNCT
taxlaw-2837	346	7	benefit	benefit	NOUN
taxlaw-2837	346	8	analysis	analysis	NOUN
taxlaw-2837	346	9	,	,	PUNCT
taxlaw-2837	346	10	it	it	PRON
taxlaw-2837	346	11	also	also	ADV
taxlaw-2837	346	12	appears	appear	VERB
taxlaw-2837	346	13	to	to	PART
taxlaw-2837	346	14	be	be	AUX
taxlaw-2837	346	15	the	the	DET
taxlaw-2837	346	16	case	case	NOUN
taxlaw-2837	346	17	that	that	SCONJ
taxlaw-2837	346	18	many	many	ADJ
taxlaw-2837	346	19	taxpayers	taxpayer	NOUN
taxlaw-2837	346	20	will	will	AUX
taxlaw-2837	346	21	comply	comply	VERB
taxlaw-2837	346	22	with	with	ADP
taxlaw-2837	346	23	the	the	DET
taxlaw-2837	346	24	law	law	NOUN
taxlaw-2837	346	25	out	out	ADP
taxlaw-2837	346	26	of	of	ADP
taxlaw-2837	346	27	adherence	adherence	NOUN
taxlaw-2837	346	28	to	to	ADP
taxlaw-2837	346	29	social	social	ADJ
taxlaw-2837	346	30	norms	norm	NOUN
taxlaw-2837	346	31	.	.	PUNCT
taxlaw-2837	347	1	as	as	ADP
taxlaw-2837	347	2	a	a	DET
taxlaw-2837	347	3	result	result	NOUN
taxlaw-2837	347	4	,	,	PUNCT
taxlaw-2837	347	5	while	while	SCONJ
taxlaw-2837	347	6	we	we	PRON
taxlaw-2837	347	7	have	have	VERB
taxlaw-2837	347	8	no	no	DET
taxlaw-2837	347	9	hard	hard	ADJ
taxlaw-2837	347	10	data	datum	NOUN
taxlaw-2837	347	11	on	on	ADP
taxlaw-2837	347	12	this	this	DET
taxlaw-2837	347	13	issue	issue	NOUN
taxlaw-2837	347	14	,	,	PUNCT
taxlaw-2837	347	15	it	it	PRON
taxlaw-2837	347	16	appears	appear	VERB
taxlaw-2837	347	17	likely	likely	ADJ
taxlaw-2837	347	18	that	that	SCONJ
taxlaw-2837	347	19	the	the	DET
taxlaw-2837	347	20	excise	excise	NOUN
taxlaw-2837	347	21	tax	tax	NOUN
taxlaw-2837	347	22	strongly	strongly	ADV
taxlaw-2837	347	23	encourages	encourage	VERB
taxlaw-2837	347	24	front	front	ADJ
taxlaw-2837	347	25	-	-	PUNCT
taxlaw-2837	347	26	end	end	NOUN
taxlaw-2837	347	27	compliance	compliance	NOUN
taxlaw-2837	347	28	even	even	ADV
taxlaw-2837	347	29	with	with	ADP
taxlaw-2837	347	30	very	very	ADV
taxlaw-2837	347	31	low	low	ADJ
taxlaw-2837	347	32	levels	level	NOUN
taxlaw-2837	347	33	of	of	ADP
taxlaw-2837	347	34	enforcement	enforcement	NOUN
taxlaw-2837	347	35	.	.	PUNCT
taxlaw-2837	348	1	from	from	ADP
taxlaw-2837	348	2	both	both	CCONJ
taxlaw-2837	348	3	an	an	DET
taxlaw-2837	348	4	irs	irs	PROPN
taxlaw-2837	348	5	88	88	NUM
taxlaw-2837	348	6	74	74	NUM
taxlaw-2837	348	7	fed	feed	VERB
taxlaw-2837	348	8	.	.	PUNCT
taxlaw-2837	349	1	reg	reg	PROPN
taxlaw-2837	349	2	.	.	PUNCT
taxlaw-2837	349	3	45994	45994	NUM
taxlaw-2837	349	4	(	(	PUNCT
taxlaw-2837	349	5	promulgating	promulgate	VERB
taxlaw-2837	349	6	treas	trea	NOUN
taxlaw-2837	349	7	.	.	PUNCT
taxlaw-2837	350	1	reg	reg	PROPN
taxlaw-2837	350	2	.	.	PUNCT
taxlaw-2837	351	1	§	§	PROPN
taxlaw-2837	351	2	54.6011	54.6011	NUM
taxlaw-2837	351	3	-	-	SYM
taxlaw-2837	351	4	2	2	NUM
taxlaw-2837	351	5	)	)	PUNCT
taxlaw-2837	351	6	.	.	PUNCT
taxlaw-2837	352	1	89	89	NUM
taxlaw-2837	352	2	see	see	VERB
taxlaw-2837	352	3	michael	michael	PROPN
taxlaw-2837	352	4	doran	doran	PROPN
taxlaw-2837	352	5	,	,	PUNCT
taxlaw-2837	352	6	tax	tax	NOUN
taxlaw-2837	352	7	penalties	penalty	NOUN
taxlaw-2837	352	8	and	and	CCONJ
taxlaw-2837	352	9	tax	tax	NOUN
taxlaw-2837	352	10	compliance	compliance	NOUN
taxlaw-2837	352	11	,	,	PUNCT
taxlaw-2837	352	12	46	46	NUM
taxlaw-2837	352	13	harv	harv	NOUN
taxlaw-2837	352	14	.	.	PUNCT
taxlaw-2837	353	1	j.	j.	PROPN
taxlaw-2837	353	2	on	on	ADP
taxlaw-2837	353	3	legis	legis	PROPN
taxlaw-2837	353	4	.	.	PUNCT
taxlaw-2837	354	1	111	111	NUM
taxlaw-2837	354	2	,	,	PUNCT
taxlaw-2837	354	3	124	124	NUM
taxlaw-2837	354	4	-	-	SYM
taxlaw-2837	354	5	38	38	NUM
taxlaw-2837	354	6	(	(	PUNCT
taxlaw-2837	354	7	2009	2009	NUM
taxlaw-2837	354	8	)	)	PUNCT
taxlaw-2837	354	9	;	;	PUNCT
taxlaw-2837	354	10	alex	alex	PROPN
taxlaw-2837	354	11	raskolnikov	raskolnikov	PROPN
taxlaw-2837	354	12	,	,	PUNCT
taxlaw-2837	354	13	revealing	reveal	VERB
taxlaw-2837	354	14	choices	choice	NOUN
taxlaw-2837	354	15	:	:	PUNCT
taxlaw-2837	354	16	using	use	VERB
taxlaw-2837	354	17	taxpayer	taxpayer	NOUN
taxlaw-2837	354	18	choice	choice	NOUN
taxlaw-2837	354	19	to	to	PART
taxlaw-2837	354	20	target	target	VERB
taxlaw-2837	354	21	tax	tax	NOUN
taxlaw-2837	354	22	enforcement	enforcement	NOUN
taxlaw-2837	354	23	,	,	PUNCT
taxlaw-2837	354	24	109	109	NUM
taxlaw-2837	354	25	colum	colum	NOUN
taxlaw-2837	354	26	.	.	PUNCT
taxlaw-2837	355	1	l.	l.	PROPN
taxlaw-2837	355	2	rev	rev	PROPN
taxlaw-2837	355	3	.	.	PROPN
taxlaw-2837	355	4	689	689	NUM
taxlaw-2837	355	5	,	,	PUNCT
taxlaw-2837	355	6	694	694	NUM
taxlaw-2837	355	7	-	-	SYM
taxlaw-2837	355	8	710	710	NUM
taxlaw-2837	355	9	(	(	PUNCT
taxlaw-2837	355	10	2009	2009	NUM
taxlaw-2837	355	11	)	)	PUNCT
taxlaw-2837	355	12	.	.	PUNCT
taxlaw-2837	356	1	2016	2016	NUM
taxlaw-2837	356	2	]	]	PUNCT
taxlaw-2837	356	3	a	a	DET
taxlaw-2837	356	4	partial	partial	ADJ
taxlaw-2837	356	5	defense	defense	NOUN
taxlaw-2837	356	6	of	of	ADP
taxlaw-2837	356	7	the	the	DET
taxlaw-2837	356	8	irs	irs	PROPN
taxlaw-2837	356	9	as	as	ADP
taxlaw-2837	356	10	health	health	NOUN
taxlaw-2837	356	11	care	care	PROPN
taxlaw-2837	356	12	agency	agency	NOUN
taxlaw-2837	356	13	137	137	NUM
taxlaw-2837	356	14	resources	resource	NOUN
taxlaw-2837	356	15	and	and	CCONJ
taxlaw-2837	356	16	compliance	compliance	NOUN
taxlaw-2837	356	17	perspective	perspective	NOUN
taxlaw-2837	356	18	,	,	PUNCT
taxlaw-2837	356	19	then	then	ADV
taxlaw-2837	356	20	,	,	PUNCT
taxlaw-2837	356	21	the	the	DET
taxlaw-2837	356	22	excise	excise	NOUN
taxlaw-2837	356	23	taxes	taxis	NOUN
taxlaw-2837	356	24	appear	appear	VERB
taxlaw-2837	356	25	to	to	PART
taxlaw-2837	356	26	be	be	AUX
taxlaw-2837	356	27	a	a	DET
taxlaw-2837	356	28	worthwhile	worthwhile	ADJ
taxlaw-2837	356	29	addition	addition	NOUN
taxlaw-2837	356	30	to	to	ADP
taxlaw-2837	356	31	the	the	DET
taxlaw-2837	356	32	code	code	NOUN
taxlaw-2837	356	33	.	.	PUNCT
taxlaw-2837	357	1	d.	d.	PROPN
taxlaw-2837	357	2	the	the	DET
taxlaw-2837	357	3	pre	pre	PROPN
taxlaw-2837	357	4	-	-	ADJ
taxlaw-2837	357	5	aca	aca	ADJ
taxlaw-2837	357	6	position	position	NOUN
taxlaw-2837	357	7	prior	prior	ADV
taxlaw-2837	357	8	to	to	ADP
taxlaw-2837	357	9	the	the	DET
taxlaw-2837	357	10	aca	aca	PROPN
taxlaw-2837	357	11	’s	’s	PART
taxlaw-2837	357	12	enactment	enactment	NOUN
taxlaw-2837	357	13	,	,	PUNCT
taxlaw-2837	357	14	the	the	DET
taxlaw-2837	357	15	irs	irs	PROPN
taxlaw-2837	357	16	was	be	AUX
taxlaw-2837	357	17	already	already	ADV
taxlaw-2837	357	18	firmly	firmly	ADV
taxlaw-2837	357	19	entrenched	entrench	VERB
taxlaw-2837	357	20	in	in	ADP
taxlaw-2837	357	21	the	the	DET
taxlaw-2837	357	22	business	business	NOUN
taxlaw-2837	357	23	of	of	ADP
taxlaw-2837	357	24	employer	employer	NOUN
taxlaw-2837	357	25	health	health	NOUN
taxlaw-2837	357	26	plan	plan	NOUN
taxlaw-2837	357	27	regulation	regulation	NOUN
taxlaw-2837	357	28	.	.	PUNCT
taxlaw-2837	358	1	while	while	SCONJ
taxlaw-2837	358	2	the	the	DET
taxlaw-2837	358	3	reasons	reason	NOUN
taxlaw-2837	358	4	behind	behind	ADP
taxlaw-2837	358	5	that	that	DET
taxlaw-2837	358	6	involvement	involvement	NOUN
taxlaw-2837	358	7	may	may	AUX
taxlaw-2837	358	8	have	have	AUX
taxlaw-2837	358	9	been	be	AUX
taxlaw-2837	358	10	less	less	ADJ
taxlaw-2837	358	11	than	than	ADP
taxlaw-2837	358	12	compelling	compelling	ADJ
taxlaw-2837	358	13	,	,	PUNCT
taxlaw-2837	358	14	the	the	DET
taxlaw-2837	358	15	use	use	NOUN
taxlaw-2837	358	16	of	of	ADP
taxlaw-2837	358	17	the	the	DET
taxlaw-2837	358	18	excise	excise	NOUN
taxlaw-2837	358	19	tax	tax	NOUN
taxlaw-2837	358	20	as	as	ADP
taxlaw-2837	358	21	a	a	DET
taxlaw-2837	358	22	compliance	compliance	NOUN
taxlaw-2837	358	23	mechanism	mechanism	NOUN
taxlaw-2837	358	24	appears	appear	VERB
taxlaw-2837	358	25	sound	sound	ADJ
taxlaw-2837	358	26	.	.	PUNCT
taxlaw-2837	359	1	excise	excise	NOUN
taxlaw-2837	359	2	taxes	taxis	NOUN
taxlaw-2837	359	3	should	should	AUX
taxlaw-2837	359	4	greatly	greatly	ADV
taxlaw-2837	359	5	improve	improve	VERB
taxlaw-2837	359	6	front	front	ADJ
taxlaw-2837	359	7	-	-	PUNCT
taxlaw-2837	359	8	end	end	NOUN
taxlaw-2837	359	9	compliance	compliance	NOUN
taxlaw-2837	359	10	with	with	ADP
taxlaw-2837	359	11	rules	rule	NOUN
taxlaw-2837	359	12	that	that	PRON
taxlaw-2837	359	13	might	might	AUX
taxlaw-2837	359	14	otherwise	otherwise	ADV
taxlaw-2837	359	15	be	be	AUX
taxlaw-2837	359	16	too	too	ADV
taxlaw-2837	359	17	easy	easy	ADJ
taxlaw-2837	359	18	to	to	PART
taxlaw-2837	359	19	ignore	ignore	VERB
taxlaw-2837	359	20	,	,	PUNCT
taxlaw-2837	359	21	and	and	CCONJ
taxlaw-2837	359	22	,	,	PUNCT
taxlaw-2837	359	23	even	even	ADV
taxlaw-2837	359	24	better	well	ADV
taxlaw-2837	359	25	given	give	VERB
taxlaw-2837	359	26	current	current	ADJ
taxlaw-2837	359	27	irs	irs	PROPN
taxlaw-2837	359	28	resources	resource	NOUN
taxlaw-2837	359	29	,	,	PUNCT
taxlaw-2837	359	30	can	can	AUX
taxlaw-2837	359	31	achieve	achieve	VERB
taxlaw-2837	359	32	their	their	PRON
taxlaw-2837	359	33	goals	goal	NOUN
taxlaw-2837	359	34	with	with	ADP
taxlaw-2837	359	35	relatively	relatively	ADV
taxlaw-2837	359	36	little	little	ADJ
taxlaw-2837	359	37	investment	investment	NOUN
taxlaw-2837	359	38	by	by	ADP
taxlaw-2837	359	39	the	the	DET
taxlaw-2837	359	40	government	government	NOUN
taxlaw-2837	359	41	.	.	PUNCT
taxlaw-2837	360	1	the	the	DET
taxlaw-2837	360	2	irs	irs	PROPN
taxlaw-2837	360	3	’s	’s	PART
taxlaw-2837	360	4	substantive	substantive	ADJ
taxlaw-2837	360	5	health	health	NOUN
taxlaw-2837	360	6	plan	plan	NOUN
taxlaw-2837	360	7	rulemaking	rulemake	VERB
taxlaw-2837	360	8	is	be	AUX
taxlaw-2837	360	9	more	more	ADV
taxlaw-2837	360	10	troubling	troubling	ADJ
taxlaw-2837	360	11	,	,	PUNCT
taxlaw-2837	360	12	but	but	CCONJ
taxlaw-2837	360	13	closer	close	ADJ
taxlaw-2837	360	14	examination	examination	NOUN
taxlaw-2837	360	15	reveals	reveal	VERB
taxlaw-2837	360	16	that	that	SCONJ
taxlaw-2837	360	17	such	such	ADJ
taxlaw-2837	360	18	rulemaking	rulemaking	NOUN
taxlaw-2837	360	19	often	often	ADV
taxlaw-2837	360	20	involves	involve	VERB
taxlaw-2837	360	21	tasks	task	NOUN
taxlaw-2837	360	22	comfortably	comfortably	ADV
taxlaw-2837	360	23	within	within	ADP
taxlaw-2837	360	24	the	the	DET
taxlaw-2837	360	25	irs	irs	PROPN
taxlaw-2837	360	26	’s	’s	PART
taxlaw-2837	360	27	expertise	expertise	NOUN
taxlaw-2837	360	28	,	,	PUNCT
taxlaw-2837	360	29	and	and	CCONJ
taxlaw-2837	360	30	that	that	PRON
taxlaw-2837	360	31	shared	share	VERB
taxlaw-2837	360	32	rulemaking	rulemaking	NOUN
taxlaw-2837	360	33	authority	authority	NOUN
taxlaw-2837	360	34	may	may	AUX
taxlaw-2837	360	35	have	have	AUX
taxlaw-2837	360	36	placed	place	VERB
taxlaw-2837	360	37	little	little	ADJ
taxlaw-2837	360	38	burden	burden	NOUN
taxlaw-2837	360	39	on	on	ADP
taxlaw-2837	360	40	the	the	DET
taxlaw-2837	360	41	irs	irs	PROPN
taxlaw-2837	360	42	if	if	SCONJ
taxlaw-2837	360	43	,	,	PUNCT
taxlaw-2837	360	44	as	as	SCONJ
taxlaw-2837	360	45	one	one	PRON
taxlaw-2837	360	46	would	would	AUX
taxlaw-2837	360	47	expect	expect	VERB
taxlaw-2837	360	48	,	,	PUNCT
taxlaw-2837	360	49	agencies	agency	NOUN
taxlaw-2837	360	50	with	with	ADP
taxlaw-2837	360	51	greater	great	ADJ
taxlaw-2837	360	52	substantive	substantive	ADJ
taxlaw-2837	360	53	expertise	expertise	NOUN
taxlaw-2837	360	54	took	take	VERB
taxlaw-2837	360	55	the	the	DET
taxlaw-2837	360	56	lead	lead	NOUN
taxlaw-2837	360	57	in	in	ADP
taxlaw-2837	360	58	drafting	draft	VERB
taxlaw-2837	360	59	such	such	ADJ
taxlaw-2837	360	60	rules	rule	NOUN
taxlaw-2837	360	61	.	.	PUNCT
taxlaw-2837	361	1	v.	v.	ADP
taxlaw-2837	361	2	the	the	DET
taxlaw-2837	361	3	aca	aca	PROPN
taxlaw-2837	361	4	and	and	CCONJ
taxlaw-2837	361	5	the	the	DET
taxlaw-2837	361	6	future	future	NOUN
taxlaw-2837	361	7	of	of	ADP
taxlaw-2837	361	8	the	the	DET
taxlaw-2837	361	9	irs	irs	PROPN
taxlaw-2837	361	10	’s	’s	PART
taxlaw-2837	361	11	role	role	NOUN
taxlaw-2837	361	12	the	the	DET
taxlaw-2837	361	13	aca	aca	PROPN
taxlaw-2837	361	14	continues	continue	VERB
taxlaw-2837	361	15	the	the	DET
taxlaw-2837	361	16	pattern	pattern	NOUN
taxlaw-2837	361	17	of	of	ADP
taxlaw-2837	361	18	the	the	DET
taxlaw-2837	361	19	irs	irs	PROPN
taxlaw-2837	361	20	’s	’s	PART
taxlaw-2837	361	21	involvement	involvement	NOUN
taxlaw-2837	361	22	in	in	ADP
taxlaw-2837	361	23	the	the	DET
taxlaw-2837	361	24	substantive	substantive	ADJ
taxlaw-2837	361	25	regulation	regulation	NOUN
taxlaw-2837	361	26	of	of	ADP
taxlaw-2837	361	27	employer	employer	NOUN
taxlaw-2837	361	28	-	-	PUNCT
taxlaw-2837	361	29	provided	provide	VERB
taxlaw-2837	361	30	health	health	NOUN
taxlaw-2837	361	31	plans	plan	NOUN
taxlaw-2837	361	32	.	.	PUNCT
taxlaw-2837	362	1	along	along	ADP
taxlaw-2837	362	2	with	with	ADP
taxlaw-2837	362	3	labor	labor	NOUN
taxlaw-2837	362	4	and	and	CCONJ
taxlaw-2837	362	5	hhs	hhs	PROPN
taxlaw-2837	362	6	,	,	PUNCT
taxlaw-2837	362	7	the	the	DET
taxlaw-2837	362	8	irs	irs	PROPN
taxlaw-2837	362	9	will	will	AUX
taxlaw-2837	362	10	be	be	AUX
taxlaw-2837	362	11	significantly	significantly	ADV
taxlaw-2837	362	12	involved	involve	VERB
taxlaw-2837	362	13	in	in	ADP
taxlaw-2837	362	14	administering	administer	VERB
taxlaw-2837	362	15	the	the	DET
taxlaw-2837	362	16	aca	aca	PROPN
taxlaw-2837	362	17	’s	’s	PART
taxlaw-2837	362	18	individual	individual	ADJ
taxlaw-2837	362	19	mandate	mandate	NOUN
taxlaw-2837	362	20	,	,	PUNCT
taxlaw-2837	362	21	employer	employer	NOUN
taxlaw-2837	362	22	mandate	mandate	NOUN
taxlaw-2837	362	23	,	,	PUNCT
taxlaw-2837	362	24	premium	premium	ADJ
taxlaw-2837	362	25	tax	tax	NOUN
taxlaw-2837	362	26	credit	credit	NOUN
taxlaw-2837	362	27	,	,	PUNCT
taxlaw-2837	362	28	excise	excise	NOUN
taxlaw-2837	362	29	tax	tax	NOUN
taxlaw-2837	362	30	on	on	ADP
taxlaw-2837	362	31	high	high	ADJ
taxlaw-2837	362	32	-	-	PUNCT
taxlaw-2837	362	33	cost	cost	NOUN
taxlaw-2837	362	34	employer	employer	NOUN
taxlaw-2837	362	35	plans	plan	NOUN
taxlaw-2837	362	36	,	,	PUNCT
taxlaw-2837	362	37	and	and	CCONJ
taxlaw-2837	362	38	substantive	substantive	ADJ
taxlaw-2837	362	39	group	group	NOUN
taxlaw-2837	362	40	health	health	NOUN
taxlaw-2837	362	41	plan	plan	NOUN
taxlaw-2837	362	42	requirements	requirement	NOUN
taxlaw-2837	362	43	.	.	PUNCT
taxlaw-2837	363	1	the	the	DET
taxlaw-2837	363	2	role	role	NOUN
taxlaw-2837	363	3	of	of	ADP
taxlaw-2837	363	4	the	the	DET
taxlaw-2837	363	5	irs	irs	PROPN
taxlaw-2837	363	6	in	in	ADP
taxlaw-2837	363	7	both	both	CCONJ
taxlaw-2837	363	8	rulemaking	rulemaking	NOUN
taxlaw-2837	363	9	and	and	CCONJ
taxlaw-2837	363	10	enforcement	enforcement	NOUN
taxlaw-2837	363	11	around	around	ADP
taxlaw-2837	363	12	these	these	DET
taxlaw-2837	363	13	aca	aca	PROPN
taxlaw-2837	363	14	requirements	requirement	NOUN
taxlaw-2837	363	15	is	be	AUX
taxlaw-2837	363	16	explored	explore	VERB
taxlaw-2837	363	17	in	in	ADP
taxlaw-2837	363	18	more	more	ADJ
taxlaw-2837	363	19	detail	detail	NOUN
taxlaw-2837	363	20	below	below	ADV
taxlaw-2837	363	21	.	.	PUNCT
taxlaw-2837	364	1	a.	a.	NOUN
taxlaw-2837	364	2	the	the	DET
taxlaw-2837	364	3	irs	irs	PROPN
taxlaw-2837	364	4	as	as	ADP
taxlaw-2837	364	5	substantive	substantive	ADJ
taxlaw-2837	364	6	rulemaker	rulemaker	NOUN
taxlaw-2837	364	7	under	under	ADP
taxlaw-2837	364	8	the	the	DET
taxlaw-2837	364	9	aca	aca	NOUN
taxlaw-2837	364	10	the	the	DET
taxlaw-2837	364	11	scope	scope	NOUN
taxlaw-2837	364	12	of	of	ADP
taxlaw-2837	364	13	the	the	DET
taxlaw-2837	364	14	aca	aca	PROPN
taxlaw-2837	364	15	is	be	AUX
taxlaw-2837	364	16	vast	vast	ADJ
taxlaw-2837	364	17	,	,	PUNCT
taxlaw-2837	364	18	and	and	CCONJ
taxlaw-2837	364	19	the	the	DET
taxlaw-2837	364	20	corresponding	corresponding	ADJ
taxlaw-2837	364	21	rulemaking	rulemaking	NOUN
taxlaw-2837	364	22	required	require	VERB
taxlaw-2837	364	23	to	to	PART
taxlaw-2837	364	24	implement	implement	VERB
taxlaw-2837	364	25	the	the	DET
taxlaw-2837	364	26	law	law	NOUN
taxlaw-2837	364	27	is	be	AUX
taxlaw-2837	364	28	similarly	similarly	ADV
taxlaw-2837	364	29	staggering.90	staggering.90	ADJ
taxlaw-2837	364	30	one	one	NUM
taxlaw-2837	364	31	of	of	ADP
taxlaw-2837	364	32	the	the	DET
taxlaw-2837	364	33	best	well	ADV
taxlaw-2837	364	34	known	know	VERB
taxlaw-2837	364	35	tax	tax	NOUN
taxlaw-2837	364	36	provisions	provision	NOUN
taxlaw-2837	364	37	in	in	ADP
taxlaw-2837	364	38	the	the	DET
taxlaw-2837	364	39	aca	aca	PROPN
taxlaw-2837	364	40	is	be	AUX
taxlaw-2837	364	41	the	the	DET
taxlaw-2837	364	42	so	so	ADV
taxlaw-2837	364	43	-	-	PUNCT
taxlaw-2837	364	44	called	call	VERB
taxlaw-2837	364	45	individual	individual	ADJ
taxlaw-2837	364	46	mandate	mandate	NOUN
taxlaw-2837	364	47	.	.	PUNCT
taxlaw-2837	365	1	the	the	DET
taxlaw-2837	365	2	individual	individual	ADJ
taxlaw-2837	365	3	mandate	mandate	NOUN
taxlaw-2837	365	4	imposes	impose	VERB
taxlaw-2837	365	5	a	a	DET
taxlaw-2837	365	6	financial	financial	ADJ
taxlaw-2837	365	7	penalty	penalty	NOUN
taxlaw-2837	365	8	on	on	ADP
taxlaw-2837	365	9	uninsured	uninsured	ADJ
taxlaw-2837	365	10	individuals	individual	NOUN
taxlaw-2837	365	11	who	who	PRON
taxlaw-2837	365	12	have	have	VERB
taxlaw-2837	365	13	affordable	affordable	ADJ
taxlaw-2837	365	14	health	health	NOUN
taxlaw-2837	365	15	insurance	insurance	NOUN
taxlaw-2837	365	16	available	available	ADJ
taxlaw-2837	365	17	to	to	ADP
taxlaw-2837	365	18	them.91	them.91	PROPN
taxlaw-2837	365	19	because	because	SCONJ
taxlaw-2837	365	20	this	this	DET
taxlaw-2837	365	21	provision	provision	NOUN
taxlaw-2837	365	22	is	be	AUX
taxlaw-2837	365	23	contained	contain	VERB
taxlaw-2837	365	24	exclusively	exclusively	ADV
taxlaw-2837	365	25	in	in	ADP
taxlaw-2837	365	26	the	the	DET
taxlaw-2837	365	27	code	code	NOUN
taxlaw-2837	365	28	,	,	PUNCT
taxlaw-2837	365	29	the	the	DET
taxlaw-2837	365	30	irs	irs	PROPN
taxlaw-2837	365	31	has	have	VERB
taxlaw-2837	365	32	primary	primary	ADJ
taxlaw-2837	365	33	rulemaking	rulemaking	NOUN
taxlaw-2837	365	34	authority	authority	NOUN
taxlaw-2837	365	35	.	.	PUNCT
taxlaw-2837	366	1	the	the	DET
taxlaw-2837	366	2	rulemaking	rulemaking	NOUN
taxlaw-2837	366	3	authority	authority	NOUN
taxlaw-2837	366	4	is	be	AUX
taxlaw-2837	366	5	not	not	PART
taxlaw-2837	366	6	,	,	PUNCT
taxlaw-2837	366	7	however	however	ADV
taxlaw-2837	366	8	,	,	PUNCT
taxlaw-2837	366	9	exclusive	exclusive	ADJ
taxlaw-2837	366	10	.	.	PUNCT
taxlaw-2837	367	1	hhs	hhs	PROPN
taxlaw-2837	367	2	has	have	VERB
taxlaw-2837	367	3	the	the	DET
taxlaw-2837	367	4	authority	authority	NOUN
taxlaw-2837	367	5	to	to	PART
taxlaw-2837	367	6	determine	determine	VERB
taxlaw-2837	367	7	which	which	PRON
taxlaw-2837	367	8	individuals	individual	NOUN
taxlaw-2837	367	9	qualify	qualify	VERB
taxlaw-2837	367	10	for	for	ADP
taxlaw-2837	367	11	hardship	hardship	NOUN
taxlaw-2837	367	12	exceptions	exception	NOUN
taxlaw-2837	367	13	to	to	ADP
taxlaw-2837	367	14	the	the	DET
taxlaw-2837	367	15	individual	individual	ADJ
taxlaw-2837	367	16	mandate,92	mandate,92	NOUN
taxlaw-2837	367	17	and	and	CCONJ
taxlaw-2837	367	18	hhs	hhs	PROPN
taxlaw-2837	367	19	and	and	CCONJ
taxlaw-2837	367	20	treasury	treasury	PROPN
taxlaw-2837	367	21	are	be	AUX
taxlaw-2837	367	22	required	require	VERB
taxlaw-2837	367	23	to	to	PART
taxlaw-2837	367	24	coordinate	coordinate	VERB
taxlaw-2837	367	25	efforts	effort	NOUN
taxlaw-2837	367	26	to	to	PART
taxlaw-2837	367	27	further	far	ADV
taxlaw-2837	367	28	define	define	VERB
taxlaw-2837	367	29	what	what	PRON
taxlaw-2837	367	30	“	"	PUNCT
taxlaw-2837	367	31	other	other	ADJ
taxlaw-2837	367	32	coverage	coverage	NOUN
taxlaw-2837	367	33	”	"	PUNCT
taxlaw-2837	367	34	might	might	AUX
taxlaw-2837	367	35	satisfy	satisfy	VERB
taxlaw-2837	367	36	the	the	DET
taxlaw-2837	367	37	individual	individual	ADJ
taxlaw-2837	367	38	mandate	mandate	NOUN
taxlaw-2837	367	39	requirements.93	requirements.93	VERB
taxlaw-2837	367	40	a	a	DET
taxlaw-2837	367	41	similar	similar	ADJ
taxlaw-2837	367	42	rulemaking	rulemaking	NOUN
taxlaw-2837	367	43	structure	structure	NOUN
taxlaw-2837	367	44	is	be	AUX
taxlaw-2837	367	45	used	use	VERB
taxlaw-2837	367	46	with	with	ADP
taxlaw-2837	367	47	respect	respect	NOUN
taxlaw-2837	367	48	to	to	ADP
taxlaw-2837	367	49	the	the	DET
taxlaw-2837	367	50	employer	employer	NOUN
taxlaw-2837	367	51	mandate	mandate	NOUN
taxlaw-2837	367	52	penalty	penalty	NOUN
taxlaw-2837	367	53	,	,	PUNCT
taxlaw-2837	367	54	which	which	PRON
taxlaw-2837	367	55	is	be	AUX
taxlaw-2837	367	56	also	also	ADV
taxlaw-2837	367	57	contained	contain	VERB
taxlaw-2837	367	58	exclusively	exclusively	ADV
taxlaw-2837	367	59	in	in	ADP
taxlaw-2837	367	60	the	the	DET
taxlaw-2837	367	61	code.94	code.94	NOUN
taxlaw-2837	367	62	while	while	SCONJ
taxlaw-2837	367	63	the	the	DET
taxlaw-2837	367	64	irs	irs	PROPN
taxlaw-2837	367	65	has	have	VERB
taxlaw-2837	367	66	primary	primary	ADJ
taxlaw-2837	367	67	rulemaking	rulemaking	NOUN
taxlaw-2837	367	68	authority	authority	NOUN
taxlaw-2837	367	69	,	,	PUNCT
taxlaw-2837	367	70	labor	labor	NOUN
taxlaw-2837	367	71	is	be	AUX
taxlaw-2837	367	72	relied	rely	VERB
taxlaw-2837	367	73	on	on	ADP
taxlaw-2837	367	74	to	to	PART
taxlaw-2837	367	75	define	define	VERB
taxlaw-2837	367	76	a	a	DET
taxlaw-2837	367	77	“	"	PUNCT
taxlaw-2837	367	78	seasonal	seasonal	ADJ
taxlaw-2837	367	79	worker	worker	NOUN
taxlaw-2837	367	80	”	"	PUNCT
taxlaw-2837	367	81	for	for	ADP
taxlaw-2837	367	82	purposes	purpose	NOUN
taxlaw-2837	367	83	of	of	ADP
taxlaw-2837	367	84	the	the	DET
taxlaw-2837	367	85	penalty,95	penalty,95	NOUN
taxlaw-2837	367	86	and	and	CCONJ
taxlaw-2837	367	87	labor	labor	NOUN
taxlaw-2837	367	88	and	and	CCONJ
taxlaw-2837	367	89	irs	irs	PROPN
taxlaw-2837	367	90	together	together	ADV
taxlaw-2837	367	91	must	must	AUX
taxlaw-2837	367	92	define	define	VERB
taxlaw-2837	367	93	“	"	PUNCT
taxlaw-2837	367	94	hours	hour	NOUN
taxlaw-2837	367	95	of	of	ADP
taxlaw-2837	367	96	service	service	NOUN
taxlaw-2837	367	97	”	"	PUNCT
taxlaw-2837	367	98	for	for	ADP
taxlaw-2837	367	99	purposes	purpose	NOUN
taxlaw-2837	367	100	of	of	ADP
taxlaw-2837	367	101	determining	determine	VERB
taxlaw-2837	367	102	who	who	PRON
taxlaw-2837	367	103	is	be	AUX
taxlaw-2837	367	104	a	a	DET
taxlaw-2837	367	105	full	full	ADJ
taxlaw-2837	367	106	-	-	PUNCT
taxlaw-2837	367	107	time	time	NOUN
taxlaw-2837	367	108	employee	employee	NOUN
taxlaw-2837	367	109	for	for	ADP
taxlaw-2837	367	110	purposes	purpose	NOUN
taxlaw-2837	367	111	of	of	ADP
taxlaw-2837	367	112	the	the	DET
taxlaw-2837	367	113	penalty.96	penalty.96	NOUN
taxlaw-2837	367	114	the	the	DET
taxlaw-2837	367	115	premium	premium	ADJ
taxlaw-2837	367	116	tax	tax	NOUN
taxlaw-2837	367	117	credit	credit	NOUN
taxlaw-2837	367	118	falls	fall	VERB
taxlaw-2837	367	119	almost	almost	ADV
taxlaw-2837	367	120	entirely	entirely	ADV
taxlaw-2837	367	121	within	within	ADP
taxlaw-2837	367	122	the	the	DET
taxlaw-2837	367	123	irs	irs	PROPN
taxlaw-2837	367	124	’s	’s	PART
taxlaw-2837	367	125	authority	authority	NOUN
taxlaw-2837	367	126	,	,	PUNCT
taxlaw-2837	367	127	although	although	SCONJ
taxlaw-2837	367	128	the	the	DET
taxlaw-2837	367	129	statute	statute	NOUN
taxlaw-2837	367	130	gives	give	VERB
taxlaw-2837	367	131	hhs	hhs	PROPN
taxlaw-2837	367	132	the	the	DET
taxlaw-2837	367	133	authority	authority	NOUN
taxlaw-2837	367	134	to	to	PART
taxlaw-2837	367	135	determine	determine	VERB
taxlaw-2837	367	136	which	which	DET
taxlaw-2837	367	137	part	part	NOUN
taxlaw-2837	367	138	of	of	ADP
taxlaw-2837	367	139	the	the	DET
taxlaw-2837	367	140	premium	premium	NOUN
taxlaw-2837	367	141	,	,	PUNCT
taxlaw-2837	367	142	if	if	SCONJ
taxlaw-2837	367	143	any	any	PRON
taxlaw-2837	367	144	,	,	PUNCT
taxlaw-2837	367	145	is	be	AUX
taxlaw-2837	367	146	attributable	attributable	ADJ
taxlaw-2837	367	147	to	to	ADP
taxlaw-2837	367	148	state	state	NOUN
taxlaw-2837	367	149	-	-	PUNCT
taxlaw-2837	367	150	required	require	VERB
taxlaw-2837	367	151	benefits	benefit	NOUN
taxlaw-2837	367	152	that	that	PRON
taxlaw-2837	367	153	are	be	AUX
taxlaw-2837	367	154	not	not	PART
taxlaw-2837	367	155	permitted	permit	VERB
taxlaw-2837	367	156	to	to	PART
taxlaw-2837	367	157	be	be	AUX
taxlaw-2837	367	158	included	include	VERB
taxlaw-2837	367	159	for	for	ADP
taxlaw-2837	367	160	purposes	purpose	NOUN
taxlaw-2837	367	161	of	of	ADP
taxlaw-2837	367	162	90	90	NUM
taxlaw-2837	367	163	see	see	VERB
taxlaw-2837	367	164	curtis	curtis	PROPN
taxlaw-2837	367	165	w.	w.	PROPN
taxlaw-2837	367	166	copeland	copeland	PROPN
taxlaw-2837	367	167	,	,	PUNCT
taxlaw-2837	367	168	cong	cong	PROPN
taxlaw-2837	367	169	.	.	PUNCT
taxlaw-2837	368	1	research	research	NOUN
taxlaw-2837	368	2	serv	serv	PROPN
taxlaw-2837	368	3	.	.	PROPN
taxlaw-2837	368	4	,	,	PUNCT
taxlaw-2837	368	5	r41180	r41180	NOUN
taxlaw-2837	368	6	,	,	PUNCT
taxlaw-2837	368	7	rulemaking	rulemaking	NOUN
taxlaw-2837	368	8	requirements	requirement	NOUN
taxlaw-2837	368	9	and	and	CCONJ
taxlaw-2837	368	10	authorities	authority	NOUN
taxlaw-2837	368	11	in	in	ADP
taxlaw-2837	368	12	the	the	DET
taxlaw-2837	368	13	patient	patient	NOUN
taxlaw-2837	368	14	protection	protection	NOUN
taxlaw-2837	368	15	and	and	CCONJ
taxlaw-2837	368	16	affordable	affordable	ADJ
taxlaw-2837	368	17	care	care	NOUN
taxlaw-2837	368	18	act	act	PROPN
taxlaw-2837	368	19	(	(	PUNCT
taxlaw-2837	368	20	ppaca	ppaca	NOUN
taxlaw-2837	368	21	)	)	PUNCT
taxlaw-2837	368	22	1	1	NUM
taxlaw-2837	368	23	-	-	SYM
taxlaw-2837	368	24	2	2	NUM
taxlaw-2837	368	25	(	(	PUNCT
taxlaw-2837	368	26	2011	2011	NUM
taxlaw-2837	368	27	)	)	PUNCT
taxlaw-2837	368	28	,	,	PUNCT
taxlaw-2837	368	29	http://perma.cc/xb5ktjjs	http://perma.cc/xb5ktjjs	NOUN
taxlaw-2837	368	30	,	,	PUNCT
taxlaw-2837	368	31	for	for	ADP
taxlaw-2837	368	32	an	an	DET
taxlaw-2837	368	33	overview	overview	NOUN
taxlaw-2837	368	34	of	of	ADP
taxlaw-2837	368	35	the	the	DET
taxlaw-2837	368	36	regulatory	regulatory	ADJ
taxlaw-2837	368	37	tasks	task	NOUN
taxlaw-2837	368	38	involved	involve	VERB
taxlaw-2837	368	39	in	in	ADP
taxlaw-2837	368	40	aca	aca	PROPN
taxlaw-2837	368	41	implementation	implementation	NOUN
taxlaw-2837	368	42	.	.	PUNCT
taxlaw-2837	369	1	91	91	NUM
taxlaw-2837	369	2	i.r.c	i.r.c	NOUN
taxlaw-2837	369	3	.	.	PUNCT
taxlaw-2837	370	1	§	§	PROPN
taxlaw-2837	370	2	5000a	5000a	NUM
taxlaw-2837	370	3	.	.	PUNCT
taxlaw-2837	371	1	92	92	NUM
taxlaw-2837	371	2	i.r.c	i.r.c	NOUN
taxlaw-2837	371	3	.	.	PUNCT
taxlaw-2837	372	1	§	§	PROPN
taxlaw-2837	372	2	5000a(e)(5	5000a(e)(5	PROPN
taxlaw-2837	372	3	)	)	PUNCT
taxlaw-2837	372	4	.	.	PUNCT
taxlaw-2837	373	1	93	93	NUM
taxlaw-2837	373	2	i.r.c	i.r.c	NOUN
taxlaw-2837	373	3	.	.	PUNCT
taxlaw-2837	374	1	§	§	PROPN
taxlaw-2837	374	2	5000a(f)(1)(e	5000a(f)(1)(e	PROPN
taxlaw-2837	374	3	)	)	PUNCT
taxlaw-2837	374	4	.	.	PUNCT
taxlaw-2837	375	1	94	94	NUM
taxlaw-2837	375	2	ppaca	ppaca	PROPN
taxlaw-2837	375	3	§	§	PROPN
taxlaw-2837	375	4	1513	1513	NUM
taxlaw-2837	375	5	(	(	PUNCT
taxlaw-2837	375	6	adding	add	VERB
taxlaw-2837	375	7	§	§	PROPN
taxlaw-2837	375	8	4980h	4980h	NOUN
taxlaw-2837	375	9	to	to	ADP
taxlaw-2837	375	10	the	the	DET
taxlaw-2837	375	11	i.r.c	i.r.c	NOUN
taxlaw-2837	375	12	.	.	PUNCT
taxlaw-2837	375	13	)	)	PUNCT
taxlaw-2837	375	14	.	.	PUNCT
taxlaw-2837	376	1	95	95	NUM
taxlaw-2837	376	2	i.r.c	i.r.c	NOUN
taxlaw-2837	376	3	.	.	PUNCT
taxlaw-2837	377	1	§	§	PROPN
taxlaw-2837	377	2	4980h(c)(2)(b)(ii	4980h(c)(2)(b)(ii	NUM
taxlaw-2837	377	3	)	)	PUNCT
taxlaw-2837	377	4	.	.	PUNCT
taxlaw-2837	378	1	96	96	NUM
taxlaw-2837	378	2	i.r.c	i.r.c	NOUN
taxlaw-2837	378	3	.	.	PUNCT
taxlaw-2837	378	4	§	§	PROPN
taxlaw-2837	378	5	4980h(c)(4)(b	4980h(c)(4)(b	NUM
taxlaw-2837	378	6	)	)	PUNCT
taxlaw-2837	378	7	.	.	PUNCT
taxlaw-2837	379	1	138	138	NUM
taxlaw-2837	379	2	columbia	columbia	PROPN
taxlaw-2837	379	3	journal	journal	PROPN
taxlaw-2837	379	4	of	of	ADP
taxlaw-2837	379	5	tax	tax	NOUN
taxlaw-2837	379	6	law	law	NOUN
taxlaw-2837	379	7	[	[	X
taxlaw-2837	379	8	vol.7:123	vol.7:123	PROPN
taxlaw-2837	379	9	the	the	DET
taxlaw-2837	379	10	premium	premium	ADJ
taxlaw-2837	379	11	tax	tax	NOUN
taxlaw-2837	379	12	credit	credit	NOUN
taxlaw-2837	379	13	calculation.97	calculation.97	NOUN
taxlaw-2837	379	14	in	in	ADP
taxlaw-2837	379	15	addition	addition	NOUN
taxlaw-2837	379	16	,	,	PUNCT
taxlaw-2837	379	17	the	the	DET
taxlaw-2837	379	18	statute	statute	NOUN
taxlaw-2837	379	19	instructs	instruct	VERB
taxlaw-2837	379	20	the	the	DET
taxlaw-2837	379	21	irs	irs	PROPN
taxlaw-2837	379	22	and	and	CCONJ
taxlaw-2837	379	23	hhs	hhs	VERB
taxlaw-2837	379	24	to	to	PART
taxlaw-2837	379	25	cooperate	cooperate	VERB
taxlaw-2837	379	26	regarding	regard	VERB
taxlaw-2837	379	27	necessary	necessary	ADJ
taxlaw-2837	379	28	regulations	regulation	NOUN
taxlaw-2837	379	29	on	on	ADP
taxlaw-2837	379	30	family	family	NOUN
taxlaw-2837	379	31	size	size	NOUN
taxlaw-2837	379	32	and	and	CCONJ
taxlaw-2837	379	33	household	household	NOUN
taxlaw-2837	379	34	income	income	NOUN
taxlaw-2837	379	35	for	for	ADP
taxlaw-2837	379	36	purposes	purpose	NOUN
taxlaw-2837	379	37	of	of	ADP
taxlaw-2837	379	38	the	the	DET
taxlaw-2837	379	39	premium	premium	ADJ
taxlaw-2837	379	40	tax	tax	NOUN
taxlaw-2837	379	41	credits.98	credits.98	NOUN
taxlaw-2837	379	42	the	the	DET
taxlaw-2837	379	43	excise	excise	NOUN
taxlaw-2837	379	44	tax	tax	NOUN
taxlaw-2837	379	45	on	on	ADP
taxlaw-2837	379	46	high	high	ADJ
taxlaw-2837	379	47	-	-	PUNCT
taxlaw-2837	379	48	cost	cost	NOUN
taxlaw-2837	379	49	employer	employer	NOUN
taxlaw-2837	379	50	plans	plan	NOUN
taxlaw-2837	379	51	,	,	PUNCT
taxlaw-2837	379	52	known	know	VERB
taxlaw-2837	379	53	colloquially	colloquially	ADV
taxlaw-2837	379	54	as	as	SCONJ
taxlaw-2837	379	55	the	the	DET
taxlaw-2837	379	56	“	"	PUNCT
taxlaw-2837	379	57	cadillac	cadillac	PROPN
taxlaw-2837	379	58	tax	tax	NOUN
taxlaw-2837	379	59	,	,	PUNCT
taxlaw-2837	379	60	”	"	PUNCT
taxlaw-2837	379	61	falls	fall	VERB
taxlaw-2837	379	62	entirely	entirely	ADV
taxlaw-2837	379	63	within	within	ADP
taxlaw-2837	379	64	the	the	DET
taxlaw-2837	379	65	irs	irs	PROPN
taxlaw-2837	379	66	’s	’s	PART
taxlaw-2837	379	67	rulemaking	rulemake	VERB
taxlaw-2837	379	68	authority.99	authority.99	NOUN
taxlaw-2837	379	69	the	the	DET
taxlaw-2837	379	70	most	most	ADV
taxlaw-2837	379	71	significant	significant	ADJ
taxlaw-2837	379	72	rulemaking	rulemaking	NOUN
taxlaw-2837	379	73	burden	burden	NOUN
taxlaw-2837	379	74	imposed	impose	VERB
taxlaw-2837	379	75	on	on	ADP
taxlaw-2837	379	76	the	the	DET
taxlaw-2837	379	77	irs	irs	PROPN
taxlaw-2837	379	78	by	by	ADP
taxlaw-2837	379	79	the	the	DET
taxlaw-2837	379	80	aca	aca	PROPN
taxlaw-2837	379	81	may	may	AUX
taxlaw-2837	379	82	be	be	AUX
taxlaw-2837	379	83	the	the	DET
taxlaw-2837	379	84	oft	oft	ADV
taxlaw-2837	379	85	-	-	PUNCT
taxlaw-2837	379	86	overlooked	overlook	VERB
taxlaw-2837	379	87	section	section	NOUN
taxlaw-2837	379	88	9815	9815	NUM
taxlaw-2837	379	89	.	.	PUNCT
taxlaw-2837	380	1	section	section	NOUN
taxlaw-2837	380	2	9815	9815	NUM
taxlaw-2837	380	3	incorporates	incorporate	VERB
taxlaw-2837	380	4	into	into	ADP
taxlaw-2837	380	5	the	the	DET
taxlaw-2837	380	6	code	code	NOUN
taxlaw-2837	380	7	all	all	PRON
taxlaw-2837	380	8	of	of	ADP
taxlaw-2837	380	9	the	the	DET
taxlaw-2837	380	10	aca	aca	PROPN
taxlaw-2837	380	11	’s	’s	PART
taxlaw-2837	380	12	group	group	NOUN
taxlaw-2837	380	13	health	health	NOUN
taxlaw-2837	380	14	plan	plan	NOUN
taxlaw-2837	380	15	requirements	requirement	NOUN
taxlaw-2837	380	16	that	that	PRON
taxlaw-2837	380	17	were	be	AUX
taxlaw-2837	380	18	added	add	VERB
taxlaw-2837	380	19	to	to	ADP
taxlaw-2837	380	20	the	the	DET
taxlaw-2837	380	21	phsa	phsa	NOUN
taxlaw-2837	380	22	.	.	PUNCT
taxlaw-2837	381	1	these	these	PRON
taxlaw-2837	381	2	include	include	VERB
taxlaw-2837	381	3	at	at	ADV
taxlaw-2837	381	4	least	least	ADV
taxlaw-2837	381	5	twenty	twenty	NUM
taxlaw-2837	381	6	substantive	substantive	ADJ
taxlaw-2837	381	7	requirements,100	requirements,100	NOUN
taxlaw-2837	381	8	and	and	CCONJ
taxlaw-2837	381	9	were	be	AUX
taxlaw-2837	381	10	also	also	ADV
taxlaw-2837	381	11	codified	codify	VERB
taxlaw-2837	381	12	in	in	ADP
taxlaw-2837	381	13	section	section	NOUN
taxlaw-2837	381	14	715	715	NUM
taxlaw-2837	381	15	of	of	ADP
taxlaw-2837	381	16	erisa	erisa	PROPN
taxlaw-2837	381	17	.	.	PUNCT
taxlaw-2837	382	1	plans	plan	NOUN
taxlaw-2837	382	2	that	that	PRON
taxlaw-2837	382	3	fail	fail	VERB
taxlaw-2837	382	4	to	to	PART
taxlaw-2837	382	5	comply	comply	VERB
taxlaw-2837	382	6	with	with	ADP
taxlaw-2837	382	7	the	the	DET
taxlaw-2837	382	8	group	group	NOUN
taxlaw-2837	382	9	health	health	NOUN
taxlaw-2837	382	10	plan	plan	NOUN
taxlaw-2837	382	11	requirements	requirement	NOUN
taxlaw-2837	382	12	are	be	AUX
taxlaw-2837	382	13	subject	subject	ADJ
taxlaw-2837	382	14	to	to	ADP
taxlaw-2837	382	15	the	the	DET
taxlaw-2837	382	16	$	$	SYM
taxlaw-2837	382	17	100	100	NUM
taxlaw-2837	382	18	per	per	ADP
taxlaw-2837	382	19	participant	participant	NOUN
taxlaw-2837	382	20	per	per	ADP
taxlaw-2837	382	21	day	day	NOUN
taxlaw-2837	382	22	excise	excise	NOUN
taxlaw-2837	382	23	tax	tax	NOUN
taxlaw-2837	382	24	in	in	ADP
taxlaw-2837	382	25	section	section	NOUN
taxlaw-2837	382	26	4980d	4980d	NUM
taxlaw-2837	382	27	.	.	PUNCT
taxlaw-2837	383	1	this	this	DET
taxlaw-2837	383	2	tri	tri	ADJ
taxlaw-2837	383	3	-	-	ADJ
taxlaw-2837	383	4	statute	statute	ADJ
taxlaw-2837	383	5	amendment	amendment	NOUN
taxlaw-2837	383	6	scheme	scheme	NOUN
taxlaw-2837	383	7	mirrors	mirror	NOUN
taxlaw-2837	383	8	hipaa	hipaa	NOUN
taxlaw-2837	383	9	’s	’s	PART
taxlaw-2837	383	10	structure	structure	NOUN
taxlaw-2837	383	11	,	,	PUNCT
taxlaw-2837	383	12	and	and	CCONJ
taxlaw-2837	383	13	was	be	AUX
taxlaw-2837	383	14	presumably	presumably	ADV
taxlaw-2837	383	15	based	base	VERB
taxlaw-2837	383	16	on	on	ADP
taxlaw-2837	383	17	the	the	DET
taxlaw-2837	383	18	same	same	ADJ
taxlaw-2837	383	19	rationale	rationale	NOUN
taxlaw-2837	383	20	.	.	PUNCT
taxlaw-2837	384	1	amending	amend	VERB
taxlaw-2837	384	2	both	both	CCONJ
taxlaw-2837	384	3	the	the	DET
taxlaw-2837	384	4	phsa	phsa	NOUN
taxlaw-2837	384	5	and	and	CCONJ
taxlaw-2837	384	6	erisa	erisa	NOUN
taxlaw-2837	384	7	is	be	AUX
taxlaw-2837	384	8	necessary	necessary	ADJ
taxlaw-2837	384	9	to	to	PART
taxlaw-2837	384	10	cover	cover	VERB
taxlaw-2837	384	11	all	all	DET
taxlaw-2837	384	12	group	group	NOUN
taxlaw-2837	384	13	health	health	NOUN
taxlaw-2837	384	14	plans	plan	NOUN
taxlaw-2837	384	15	,	,	PUNCT
taxlaw-2837	384	16	because	because	SCONJ
taxlaw-2837	384	17	erisa	erisa	NOUN
taxlaw-2837	384	18	does	do	AUX
taxlaw-2837	384	19	not	not	PART
taxlaw-2837	384	20	apply	apply	VERB
taxlaw-2837	384	21	to	to	ADP
taxlaw-2837	384	22	governmental	governmental	ADJ
taxlaw-2837	384	23	or	or	CCONJ
taxlaw-2837	384	24	church	church	NOUN
taxlaw-2837	384	25	plans	plan	NOUN
taxlaw-2837	384	26	,	,	PUNCT
taxlaw-2837	384	27	and	and	CCONJ
taxlaw-2837	384	28	amending	amend	VERB
taxlaw-2837	384	29	the	the	DET
taxlaw-2837	384	30	code	code	NOUN
taxlaw-2837	384	31	through	through	ADP
taxlaw-2837	384	32	the	the	DET
taxlaw-2837	384	33	addition	addition	NOUN
taxlaw-2837	384	34	of	of	ADP
taxlaw-2837	384	35	an	an	DET
taxlaw-2837	384	36	excise	excise	NOUN
taxlaw-2837	384	37	tax	tax	NOUN
taxlaw-2837	384	38	is	be	AUX
taxlaw-2837	384	39	an	an	DET
taxlaw-2837	384	40	important	important	ADJ
taxlaw-2837	384	41	tool	tool	NOUN
taxlaw-2837	384	42	to	to	PART
taxlaw-2837	384	43	encourage	encourage	VERB
taxlaw-2837	384	44	front	front	ADJ
taxlaw-2837	384	45	-	-	PUNCT
taxlaw-2837	384	46	end	end	NOUN
taxlaw-2837	384	47	compliance	compliance	NOUN
taxlaw-2837	384	48	.	.	PUNCT
taxlaw-2837	385	1	the	the	DET
taxlaw-2837	385	2	result	result	NOUN
taxlaw-2837	385	3	of	of	ADP
taxlaw-2837	385	4	codifying	codify	VERB
taxlaw-2837	385	5	the	the	DET
taxlaw-2837	385	6	requirements	requirement	NOUN
taxlaw-2837	385	7	in	in	ADP
taxlaw-2837	385	8	three	three	NUM
taxlaw-2837	385	9	statutes	statute	NOUN
taxlaw-2837	385	10	is	be	AUX
taxlaw-2837	385	11	that	that	SCONJ
taxlaw-2837	385	12	all	all	DET
taxlaw-2837	385	13	three	three	NUM
taxlaw-2837	385	14	agencies	agency	NOUN
taxlaw-2837	385	15	have	have	VERB
taxlaw-2837	385	16	a	a	DET
taxlaw-2837	385	17	role	role	NOUN
taxlaw-2837	385	18	in	in	ADP
taxlaw-2837	385	19	rulemaking	rulemaking	NOUN
taxlaw-2837	385	20	.	.	PUNCT
taxlaw-2837	386	1	while	while	SCONJ
taxlaw-2837	386	2	the	the	DET
taxlaw-2837	386	3	aca	aca	NOUN
taxlaw-2837	386	4	does	do	AUX
taxlaw-2837	386	5	not	not	PART
taxlaw-2837	386	6	contain	contain	VERB
taxlaw-2837	386	7	any	any	DET
taxlaw-2837	386	8	specific	specific	ADJ
taxlaw-2837	386	9	requirement	requirement	NOUN
taxlaw-2837	386	10	for	for	ADP
taxlaw-2837	386	11	coordinated	coordinated	ADJ
taxlaw-2837	386	12	rulemaking	rulemaking	NOUN
taxlaw-2837	386	13	for	for	ADP
taxlaw-2837	386	14	the	the	DET
taxlaw-2837	386	15	group	group	NOUN
taxlaw-2837	386	16	health	health	NOUN
taxlaw-2837	386	17	plan	plan	NOUN
taxlaw-2837	386	18	requirements	requirement	NOUN
taxlaw-2837	386	19	,	,	PUNCT
taxlaw-2837	386	20	the	the	DET
taxlaw-2837	386	21	mou	mou	PROPN
taxlaw-2837	386	22	the	the	DET
taxlaw-2837	386	23	departments	department	NOUN
taxlaw-2837	386	24	signed	sign	VERB
taxlaw-2837	386	25	to	to	PART
taxlaw-2837	386	26	coordinate	coordinate	VERB
taxlaw-2837	386	27	hipaa	hipaa	NOUN
taxlaw-2837	386	28	rulemaking	rulemaking	NOUN
taxlaw-2837	386	29	and	and	CCONJ
taxlaw-2837	386	30	enforcement	enforcement	NOUN
taxlaw-2837	386	31	was	be	AUX
taxlaw-2837	386	32	also	also	ADV
taxlaw-2837	386	33	intended	intend	VERB
taxlaw-2837	386	34	by	by	ADP
taxlaw-2837	386	35	the	the	DET
taxlaw-2837	386	36	departments	department	NOUN
taxlaw-2837	386	37	to	to	PART
taxlaw-2837	386	38	apply	apply	VERB
taxlaw-2837	386	39	to	to	ADP
taxlaw-2837	386	40	any	any	DET
taxlaw-2837	386	41	future	future	ADJ
taxlaw-2837	386	42	federal	federal	ADJ
taxlaw-2837	386	43	legislation	legislation	NOUN
taxlaw-2837	386	44	“	"	PUNCT
taxlaw-2837	386	45	concerning	concern	VERB
taxlaw-2837	386	46	health	health	NOUN
taxlaw-2837	386	47	care	care	NOUN
taxlaw-2837	386	48	which	which	PRON
taxlaw-2837	386	49	result	result	VERB
taxlaw-2837	386	50	in	in	ADP
taxlaw-2837	386	51	two	two	NUM
taxlaw-2837	386	52	or	or	CCONJ
taxlaw-2837	386	53	more	more	ADJ
taxlaw-2837	386	54	.	.	PUNCT
taxlaw-2837	386	55	.	.	PUNCT
taxlaw-2837	386	56	.	.	PUNCT
taxlaw-2837	387	1	departments	department	NOUN
taxlaw-2837	387	2	having	have	VERB
taxlaw-2837	387	3	shared	share	VERB
taxlaw-2837	387	4	jurisdiction	jurisdiction	NOUN
taxlaw-2837	387	5	.	.	PUNCT
taxlaw-2837	388	1	”101	”101	PUNCT
taxlaw-2837	389	1	the	the	DET
taxlaw-2837	389	2	three	three	NUM
taxlaw-2837	389	3	agencies	agency	NOUN
taxlaw-2837	389	4	have	have	AUX
taxlaw-2837	389	5	in	in	ADP
taxlaw-2837	389	6	fact	fact	NOUN
taxlaw-2837	389	7	been	be	AUX
taxlaw-2837	389	8	following	follow	VERB
taxlaw-2837	389	9	the	the	DET
taxlaw-2837	389	10	mou	mou	PROPN
taxlaw-2837	389	11	coordination	coordination	NOUN
taxlaw-2837	389	12	provisions	provision	NOUN
taxlaw-2837	389	13	,	,	PUNCT
taxlaw-2837	389	14	effectively	effectively	ADV
taxlaw-2837	389	15	giving	give	VERB
taxlaw-2837	389	16	the	the	DET
taxlaw-2837	389	17	three	three	NUM
taxlaw-2837	389	18	agencies	agency	NOUN
taxlaw-2837	389	19	an	an	DET
taxlaw-2837	389	20	equal	equal	ADJ
taxlaw-2837	389	21	role	role	NOUN
taxlaw-2837	389	22	in	in	ADP
taxlaw-2837	389	23	the	the	DET
taxlaw-2837	389	24	regulatory	regulatory	ADJ
taxlaw-2837	389	25	process	process	NOUN
taxlaw-2837	389	26	,	,	PUNCT
taxlaw-2837	389	27	given	give	VERB
taxlaw-2837	389	28	the	the	DET
taxlaw-2837	389	29	requirement	requirement	NOUN
taxlaw-2837	389	30	to	to	PART
taxlaw-2837	389	31	reach	reach	VERB
taxlaw-2837	389	32	a	a	DET
taxlaw-2837	389	33	consensus	consensus	NOUN
taxlaw-2837	389	34	.	.	PUNCT
taxlaw-2837	390	1	imposing	impose	VERB
taxlaw-2837	390	2	such	such	DET
taxlaw-2837	390	3	a	a	DET
taxlaw-2837	390	4	rulemaking	rulemake	VERB
taxlaw-2837	390	5	burden	burden	NOUN
taxlaw-2837	390	6	on	on	ADP
taxlaw-2837	390	7	the	the	DET
taxlaw-2837	390	8	irs	irs	PROPN
taxlaw-2837	390	9	,	,	PUNCT
taxlaw-2837	390	10	however	however	ADV
taxlaw-2837	390	11	,	,	PUNCT
taxlaw-2837	390	12	is	be	AUX
taxlaw-2837	390	13	difficult	difficult	ADJ
taxlaw-2837	390	14	to	to	PART
taxlaw-2837	390	15	justify	justify	VERB
taxlaw-2837	390	16	.	.	PUNCT
taxlaw-2837	391	1	the	the	DET
taxlaw-2837	391	2	group	group	NOUN
taxlaw-2837	391	3	health	health	NOUN
taxlaw-2837	391	4	plan	plan	NOUN
taxlaw-2837	391	5	requirements	requirement	NOUN
taxlaw-2837	391	6	are	be	AUX
taxlaw-2837	391	7	far	far	ADV
taxlaw-2837	391	8	removed	remove	VERB
taxlaw-2837	391	9	from	from	ADP
taxlaw-2837	391	10	nearly	nearly	ADV
taxlaw-2837	391	11	any	any	PRON
taxlaw-2837	391	12	traditional	traditional	ADJ
taxlaw-2837	391	13	tax	tax	NOUN
taxlaw-2837	391	14	issues	issue	NOUN
taxlaw-2837	391	15	or	or	CCONJ
taxlaw-2837	391	16	concerns,102	concerns,102	NOUN
taxlaw-2837	391	17	and	and	CCONJ
taxlaw-2837	391	18	may	may	AUX
taxlaw-2837	391	19	be	be	AUX
taxlaw-2837	391	20	well	well	ADV
taxlaw-2837	391	21	outside	outside	ADP
taxlaw-2837	391	22	the	the	DET
taxlaw-2837	391	23	competence	competence	NOUN
taxlaw-2837	391	24	of	of	ADP
taxlaw-2837	391	25	even	even	ADV
taxlaw-2837	391	26	those	those	PRON
taxlaw-2837	391	27	in	in	ADP
taxlaw-2837	391	28	the	the	DET
taxlaw-2837	391	29	employee	employee	NOUN
taxlaw-2837	391	30	benefits	benefit	NOUN
taxlaw-2837	391	31	division	division	NOUN
taxlaw-2837	391	32	of	of	ADP
taxlaw-2837	391	33	the	the	DET
taxlaw-2837	391	34	irs	irs	PROPN
taxlaw-2837	391	35	.	.	PUNCT
taxlaw-2837	392	1	the	the	DET
taxlaw-2837	392	2	substantive	substantive	ADJ
taxlaw-2837	392	3	group	group	NOUN
taxlaw-2837	392	4	health	health	NOUN
taxlaw-2837	392	5	plan	plan	NOUN
taxlaw-2837	392	6	requirements	requirement	NOUN
taxlaw-2837	392	7	include	include	VERB
taxlaw-2837	392	8	detailed	detailed	ADJ
taxlaw-2837	392	9	provisions	provision	NOUN
taxlaw-2837	392	10	regarding	regard	VERB
taxlaw-2837	392	11	what	what	PRON
taxlaw-2837	392	12	treatments	treatment	NOUN
taxlaw-2837	392	13	and	and	CCONJ
taxlaw-2837	392	14	services	service	NOUN
taxlaw-2837	392	15	a	a	DET
taxlaw-2837	392	16	plan	plan	NOUN
taxlaw-2837	392	17	must	must	AUX
taxlaw-2837	392	18	cover	cover	VERB
taxlaw-2837	392	19	,	,	PUNCT
taxlaw-2837	392	20	how	how	SCONJ
taxlaw-2837	392	21	plans	plan	NOUN
taxlaw-2837	392	22	can	can	AUX
taxlaw-2837	392	23	impose	impose	VERB
taxlaw-2837	392	24	cost	cost	NOUN
taxlaw-2837	392	25	-	-	PUNCT
taxlaw-2837	392	26	sharing	sharing	NOUN
taxlaw-2837	392	27	for	for	ADP
taxlaw-2837	392	28	those	those	DET
taxlaw-2837	392	29	services	service	NOUN
taxlaw-2837	392	30	,	,	PUNCT
taxlaw-2837	392	31	and	and	CCONJ
taxlaw-2837	392	32	how	how	SCONJ
taxlaw-2837	392	33	coverage	coverage	NOUN
taxlaw-2837	392	34	can	can	AUX
taxlaw-2837	392	35	be	be	AUX
taxlaw-2837	392	36	priced	price	VERB
taxlaw-2837	392	37	,	,	PUNCT
taxlaw-2837	392	38	among	among	ADP
taxlaw-2837	392	39	many	many	ADJ
taxlaw-2837	392	40	others	other	NOUN
taxlaw-2837	392	41	.	.	PUNCT
taxlaw-2837	393	1	perhaps	perhaps	ADV
taxlaw-2837	393	2	the	the	DET
taxlaw-2837	393	3	most	most	ADV
taxlaw-2837	393	4	well	well	ADV
taxlaw-2837	393	5	-	-	PUNCT
taxlaw-2837	393	6	known	know	VERB
taxlaw-2837	393	7	of	of	ADP
taxlaw-2837	393	8	these	these	DET
taxlaw-2837	393	9	provisions	provision	NOUN
taxlaw-2837	393	10	is	be	AUX
taxlaw-2837	393	11	the	the	DET
taxlaw-2837	393	12	requirement	requirement	NOUN
taxlaw-2837	393	13	that	that	SCONJ
taxlaw-2837	393	14	group	group	NOUN
taxlaw-2837	393	15	health	health	NOUN
taxlaw-2837	393	16	plans	plan	NOUN
taxlaw-2837	393	17	cover	cover	VERB
taxlaw-2837	393	18	preventive	preventive	ADJ
taxlaw-2837	393	19	health	health	NOUN
taxlaw-2837	393	20	services	service	NOUN
taxlaw-2837	393	21	.	.	PUNCT
taxlaw-2837	394	1	preventive	preventive	ADJ
taxlaw-2837	394	2	health	health	NOUN
taxlaw-2837	394	3	services	service	NOUN
taxlaw-2837	394	4	were	be	AUX
taxlaw-2837	394	5	defined	define	VERB
taxlaw-2837	394	6	to	to	PART
taxlaw-2837	394	7	include	include	VERB
taxlaw-2837	394	8	contraception	contraception	NOUN
taxlaw-2837	394	9	,	,	PUNCT
taxlaw-2837	394	10	which	which	PRON
taxlaw-2837	394	11	some	some	DET
taxlaw-2837	394	12	private	private	ADJ
taxlaw-2837	394	13	employers	employer	NOUN
taxlaw-2837	394	14	objected	object	VERB
taxlaw-2837	394	15	to	to	ADP
taxlaw-2837	394	16	on	on	ADP
taxlaw-2837	394	17	religious	religious	ADJ
taxlaw-2837	394	18	grounds	ground	NOUN
taxlaw-2837	394	19	,	,	PUNCT
taxlaw-2837	394	20	resulting	result	VERB
taxlaw-2837	394	21	in	in	ADP
taxlaw-2837	394	22	the	the	DET
taxlaw-2837	394	23	hobby	hobby	ADJ
taxlaw-2837	394	24	lobby	lobby	NOUN
taxlaw-2837	394	25	litigation.103	litigation.103	VERB
taxlaw-2837	394	26	the	the	DET
taxlaw-2837	394	27	irs	irs	PROPN
taxlaw-2837	394	28	,	,	PUNCT
taxlaw-2837	394	29	as	as	ADP
taxlaw-2837	394	30	a	a	DET
taxlaw-2837	394	31	result	result	NOUN
taxlaw-2837	394	32	of	of	ADP
taxlaw-2837	394	33	the	the	DET
taxlaw-2837	394	34	hobby	hobby	ADJ
taxlaw-2837	394	35	lobby	lobby	NOUN
taxlaw-2837	394	36	decision	decision	NOUN
taxlaw-2837	394	37	,	,	PUNCT
taxlaw-2837	394	38	helped	help	VERB
taxlaw-2837	394	39	draft	draft	VERB
taxlaw-2837	394	40	a	a	DET
taxlaw-2837	394	41	solution	solution	NOUN
taxlaw-2837	394	42	that	that	PRON
taxlaw-2837	394	43	both	both	PRON
taxlaw-2837	394	44	provided	provide	VERB
taxlaw-2837	394	45	the	the	DET
taxlaw-2837	394	46	required	require	VERB
taxlaw-2837	394	47	contraceptives	contraceptive	NOUN
taxlaw-2837	394	48	to	to	ADP
taxlaw-2837	394	49	employees	employee	NOUN
taxlaw-2837	394	50	,	,	PUNCT
taxlaw-2837	394	51	but	but	CCONJ
taxlaw-2837	394	52	did	do	AUX
taxlaw-2837	394	53	not	not	PART
taxlaw-2837	394	54	interfere	interfere	VERB
taxlaw-2837	394	55	with	with	ADP
taxlaw-2837	394	56	a	a	DET
taxlaw-2837	394	57	closely	closely	ADV
taxlaw-2837	394	58	-	-	PUNCT
taxlaw-2837	394	59	held	hold	VERB
taxlaw-2837	394	60	private	private	ADJ
taxlaw-2837	394	61	firm	firm	NOUN
taxlaw-2837	394	62	’s	’s	PART
taxlaw-2837	394	63	religious	religious	ADJ
taxlaw-2837	394	64	beliefs	belief	NOUN
taxlaw-2837	394	65	.	.	PUNCT
taxlaw-2837	395	1	it	it	PRON
taxlaw-2837	395	2	is	be	AUX
taxlaw-2837	395	3	hard	hard	ADJ
taxlaw-2837	395	4	to	to	PART
taxlaw-2837	395	5	imagine	imagine	VERB
taxlaw-2837	395	6	a	a	DET
taxlaw-2837	395	7	task	task	NOUN
taxlaw-2837	395	8	that	that	PRON
taxlaw-2837	395	9	is	be	AUX
taxlaw-2837	395	10	further	far	ADV
taxlaw-2837	395	11	removed	remove	VERB
taxlaw-2837	395	12	from	from	ADP
taxlaw-2837	395	13	the	the	DET
taxlaw-2837	395	14	core	core	NOUN
taxlaw-2837	395	15	tasks	task	NOUN
taxlaw-2837	395	16	of	of	ADP
taxlaw-2837	395	17	a	a	DET
taxlaw-2837	395	18	revenue	revenue	NOUN
taxlaw-2837	395	19	agency	agency	NOUN
taxlaw-2837	395	20	.	.	PUNCT
taxlaw-2837	396	1	of	of	ADP
taxlaw-2837	396	2	course	course	NOUN
taxlaw-2837	396	3	,	,	PUNCT
taxlaw-2837	396	4	the	the	DET
taxlaw-2837	396	5	overlapping	overlap	VERB
taxlaw-2837	396	6	jurisdiction	jurisdiction	NOUN
taxlaw-2837	396	7	model	model	NOUN
taxlaw-2837	396	8	makes	make	VERB
taxlaw-2837	396	9	it	it	PRON
taxlaw-2837	396	10	difficult	difficult	ADJ
taxlaw-2837	396	11	to	to	PART
taxlaw-2837	396	12	determine	determine	VERB
taxlaw-2837	396	13	exactly	exactly	ADV
taxlaw-2837	396	14	what	what	DET
taxlaw-2837	396	15	role	role	NOUN
taxlaw-2837	396	16	the	the	DET
taxlaw-2837	396	17	irs	irs	PROPN
taxlaw-2837	396	18	played	play	VERB
taxlaw-2837	396	19	in	in	ADP
taxlaw-2837	396	20	drafting	draft	VERB
taxlaw-2837	396	21	these	these	DET
taxlaw-2837	396	22	regulations	regulation	NOUN
taxlaw-2837	396	23	.	.	PUNCT
taxlaw-2837	397	1	b.	b.	VERB
taxlaw-2837	397	2	the	the	DET
taxlaw-2837	397	3	irs	irs	PROPN
taxlaw-2837	397	4	as	as	SCONJ
taxlaw-2837	397	5	aca	aca	PROPN
taxlaw-2837	397	6	enforcer	enforcer	VERB
taxlaw-2837	397	7	97	97	NUM
taxlaw-2837	397	8	i.r.c	i.r.c	NOUN
taxlaw-2837	397	9	.	.	PUNCT
taxlaw-2837	398	1	§	§	PROPN
taxlaw-2837	398	2	36b(b)(3)(d)(ii	36b(b)(3)(d)(ii	NUM
taxlaw-2837	398	3	)	)	PUNCT
taxlaw-2837	398	4	.	.	PUNCT
taxlaw-2837	399	1	98	98	NUM
taxlaw-2837	399	2	i.r.c	i.r.c	NOUN
taxlaw-2837	399	3	.	.	PUNCT
taxlaw-2837	400	1	§	§	PROPN
taxlaw-2837	400	2	36b(e)(3	36b(e)(3	NUM
taxlaw-2837	400	3	)	)	PUNCT
taxlaw-2837	400	4	.	.	PUNCT
taxlaw-2837	401	1	99	99	NUM
taxlaw-2837	401	2	see	see	VERB
taxlaw-2837	401	3	generally	generally	ADV
taxlaw-2837	401	4	i.r.c	i.r.c	NOUN
taxlaw-2837	401	5	.	.	PUNCT
taxlaw-2837	402	1	§	§	PROPN
taxlaw-2837	402	2	4980i	4980i	NUM
taxlaw-2837	402	3	.	.	PUNCT
taxlaw-2837	402	4	100	100	NUM
taxlaw-2837	402	5	see	see	VERB
taxlaw-2837	402	6	patient	patient	ADJ
taxlaw-2837	402	7	protection	protection	NOUN
taxlaw-2837	402	8	and	and	CCONJ
taxlaw-2837	402	9	affordable	affordable	ADJ
taxlaw-2837	402	10	care	care	PROPN
taxlaw-2837	402	11	act	act	PROPN
taxlaw-2837	402	12	,	,	PUNCT
taxlaw-2837	402	13	pub	pub	NOUN
taxlaw-2837	402	14	.	.	PUNCT
taxlaw-2837	403	1	l.	l.	PROPN
taxlaw-2837	403	2	no	no	INTJ
taxlaw-2837	403	3	.	.	NOUN
taxlaw-2837	404	1	111	111	NUM
taxlaw-2837	404	2	-	-	SYM
taxlaw-2837	404	3	148	148	NUM
taxlaw-2837	404	4	,	,	PUNCT
taxlaw-2837	404	5	§	§	PROPN
taxlaw-2837	404	6	1001	1001	NUM
taxlaw-2837	404	7	(	(	PUNCT
taxlaw-2837	404	8	2010	2010	NUM
taxlaw-2837	404	9	)	)	PUNCT
taxlaw-2837	405	1	(	(	PUNCT
taxlaw-2837	405	2	adding	add	VERB
taxlaw-2837	405	3	§	§	PROPN
taxlaw-2837	405	4	§	§	PROPN
taxlaw-2837	405	5	2711	2711	NUM
taxlaw-2837	405	6	-	-	SYM
taxlaw-2837	405	7	2719a	2719a	NUM
taxlaw-2837	405	8	to	to	ADP
taxlaw-2837	405	9	the	the	DET
taxlaw-2837	405	10	phsa	phsa	NOUN
taxlaw-2837	405	11	)	)	PUNCT
taxlaw-2837	405	12	.	.	PUNCT
taxlaw-2837	406	1	101	101	NUM
taxlaw-2837	406	2	hipaa	hipaa	PROPN
taxlaw-2837	406	3	mou	mou	PROPN
taxlaw-2837	406	4	,	,	PUNCT
taxlaw-2837	406	5	supra	supra	PROPN
taxlaw-2837	406	6	note	note	PROPN
taxlaw-2837	406	7	49	49	NUM
taxlaw-2837	406	8	,	,	PUNCT
taxlaw-2837	406	9	at	at	ADP
taxlaw-2837	406	10	70164	70164	NUM
taxlaw-2837	406	11	-	-	SYM
taxlaw-2837	406	12	65	65	NUM
taxlaw-2837	406	13	.	.	PUNCT
taxlaw-2837	406	14	102	102	NUM
taxlaw-2837	406	15	the	the	DET
taxlaw-2837	406	16	one	one	NUM
taxlaw-2837	406	17	exception	exception	NOUN
taxlaw-2837	406	18	to	to	ADP
taxlaw-2837	406	19	this	this	DET
taxlaw-2837	406	20	statement	statement	NOUN
taxlaw-2837	406	21	is	be	AUX
taxlaw-2837	406	22	the	the	DET
taxlaw-2837	406	23	provision	provision	NOUN
taxlaw-2837	406	24	in	in	ADP
taxlaw-2837	406	25	section	section	NOUN
taxlaw-2837	406	26	2716	2716	NUM
taxlaw-2837	406	27	of	of	ADP
taxlaw-2837	406	28	the	the	DET
taxlaw-2837	406	29	phsa	phsa	NOUN
taxlaw-2837	406	30	that	that	PRON
taxlaw-2837	406	31	prohibits	prohibit	VERB
taxlaw-2837	406	32	discrimination	discrimination	NOUN
taxlaw-2837	406	33	in	in	ADP
taxlaw-2837	406	34	favor	favor	NOUN
taxlaw-2837	406	35	of	of	ADP
taxlaw-2837	406	36	highly	highly	ADV
taxlaw-2837	406	37	compensated	compensated	ADJ
taxlaw-2837	406	38	employees	employee	NOUN
taxlaw-2837	406	39	.	.	PUNCT
taxlaw-2837	407	1	while	while	SCONJ
taxlaw-2837	407	2	not	not	PART
taxlaw-2837	407	3	necessarily	necessarily	ADV
taxlaw-2837	407	4	a	a	DET
taxlaw-2837	407	5	traditional	traditional	ADJ
taxlaw-2837	407	6	tax	tax	NOUN
taxlaw-2837	407	7	provision	provision	NOUN
taxlaw-2837	407	8	,	,	PUNCT
taxlaw-2837	407	9	it	it	PRON
taxlaw-2837	407	10	is	be	AUX
taxlaw-2837	407	11	a	a	DET
taxlaw-2837	407	12	well	well	ADV
taxlaw-2837	407	13	-	-	PUNCT
taxlaw-2837	407	14	established	establish	VERB
taxlaw-2837	407	15	concept	concept	NOUN
taxlaw-2837	407	16	within	within	ADP
taxlaw-2837	407	17	the	the	DET
taxlaw-2837	407	18	employee	employee	NOUN
taxlaw-2837	407	19	benefits	benefit	VERB
taxlaw-2837	407	20	tax	tax	NOUN
taxlaw-2837	407	21	community	community	NOUN
taxlaw-2837	407	22	.	.	PUNCT
taxlaw-2837	408	1	103	103	NUM
taxlaw-2837	408	2	burwell	burwell	PROPN
taxlaw-2837	408	3	v.	v.	ADP
taxlaw-2837	408	4	hobby	hobby	ADJ
taxlaw-2837	408	5	lobby	lobby	NOUN
taxlaw-2837	408	6	stores	store	NOUN
taxlaw-2837	408	7	,	,	PUNCT
taxlaw-2837	408	8	inc	inc	PROPN
taxlaw-2837	408	9	.	.	PROPN
taxlaw-2837	408	10	,	,	PUNCT
taxlaw-2837	408	11	134	134	NUM
taxlaw-2837	408	12	s.	s.	PROPN
taxlaw-2837	408	13	ct	ct	PROPN
taxlaw-2837	408	14	.	.	PROPN
taxlaw-2837	408	15	2751	2751	NUM
taxlaw-2837	408	16	(	(	PUNCT
taxlaw-2837	408	17	2014	2014	NUM
taxlaw-2837	408	18	)	)	PUNCT
taxlaw-2837	408	19	.	.	PUNCT
taxlaw-2837	409	1	2016	2016	NUM
taxlaw-2837	409	2	]	]	PUNCT
taxlaw-2837	409	3	a	a	DET
taxlaw-2837	409	4	partial	partial	ADJ
taxlaw-2837	409	5	defense	defense	NOUN
taxlaw-2837	409	6	of	of	ADP
taxlaw-2837	409	7	the	the	DET
taxlaw-2837	409	8	irs	irs	PROPN
taxlaw-2837	409	9	as	as	ADP
taxlaw-2837	409	10	health	health	NOUN
taxlaw-2837	409	11	care	care	PROPN
taxlaw-2837	409	12	agency	agency	PROPN
taxlaw-2837	409	13	139	139	NUM
taxlaw-2837	409	14	prior	prior	ADV
taxlaw-2837	409	15	to	to	ADP
taxlaw-2837	409	16	the	the	DET
taxlaw-2837	409	17	aca	aca	NOUN
taxlaw-2837	409	18	,	,	PUNCT
taxlaw-2837	409	19	irs	irs	PROPN
taxlaw-2837	409	20	enforcement	enforcement	NOUN
taxlaw-2837	409	21	of	of	ADP
taxlaw-2837	409	22	group	group	NOUN
taxlaw-2837	409	23	health	health	NOUN
taxlaw-2837	409	24	plan	plan	NOUN
taxlaw-2837	409	25	regulations	regulation	NOUN
taxlaw-2837	409	26	was	be	AUX
taxlaw-2837	409	27	accomplished	accomplish	VERB
taxlaw-2837	409	28	through	through	ADP
taxlaw-2837	409	29	imposition	imposition	NOUN
taxlaw-2837	409	30	of	of	ADP
taxlaw-2837	409	31	an	an	DET
taxlaw-2837	409	32	excise	excise	NOUN
taxlaw-2837	409	33	tax	tax	NOUN
taxlaw-2837	409	34	on	on	ADP
taxlaw-2837	409	35	non	non	ADJ
taxlaw-2837	409	36	-	-	ADJ
taxlaw-2837	409	37	compliant	compliant	ADJ
taxlaw-2837	409	38	plans	plan	NOUN
taxlaw-2837	409	39	.	.	PUNCT
taxlaw-2837	410	1	the	the	DET
taxlaw-2837	410	2	aca	aca	PROPN
taxlaw-2837	410	3	continues	continue	VERB
taxlaw-2837	410	4	to	to	PART
taxlaw-2837	410	5	build	build	VERB
taxlaw-2837	410	6	on	on	ADP
taxlaw-2837	410	7	this	this	DET
taxlaw-2837	410	8	model	model	NOUN
taxlaw-2837	410	9	,	,	PUNCT
taxlaw-2837	410	10	but	but	CCONJ
taxlaw-2837	410	11	it	it	PRON
taxlaw-2837	410	12	also	also	ADV
taxlaw-2837	410	13	moves	move	VERB
taxlaw-2837	410	14	irs	irs	PROPN
taxlaw-2837	410	15	enforcement	enforcement	NOUN
taxlaw-2837	410	16	into	into	ADP
taxlaw-2837	410	17	new	new	ADJ
taxlaw-2837	410	18	areas	area	NOUN
taxlaw-2837	410	19	.	.	PUNCT
taxlaw-2837	411	1	several	several	ADJ
taxlaw-2837	411	2	of	of	ADP
taxlaw-2837	411	3	the	the	DET
taxlaw-2837	411	4	major	major	ADJ
taxlaw-2837	411	5	tax	tax	NOUN
taxlaw-2837	411	6	provisions	provision	NOUN
taxlaw-2837	411	7	in	in	ADP
taxlaw-2837	411	8	the	the	DET
taxlaw-2837	411	9	aca	aca	NOUN
taxlaw-2837	411	10	are	be	AUX
taxlaw-2837	411	11	non	non	ADJ
taxlaw-2837	411	12	-	-	ADJ
taxlaw-2837	411	13	excise	excise	ADJ
taxlaw-2837	411	14	taxes	taxis	NOUN
taxlaw-2837	411	15	,	,	PUNCT
taxlaw-2837	411	16	including	include	VERB
taxlaw-2837	411	17	the	the	DET
taxlaw-2837	411	18	individual	individual	ADJ
taxlaw-2837	411	19	mandate	mandate	NOUN
taxlaw-2837	411	20	penalty	penalty	NOUN
taxlaw-2837	411	21	and	and	CCONJ
taxlaw-2837	411	22	the	the	DET
taxlaw-2837	411	23	employer	employer	NOUN
taxlaw-2837	411	24	mandate	mandate	NOUN
taxlaw-2837	411	25	penalty	penalty	NOUN
taxlaw-2837	411	26	.	.	PUNCT
taxlaw-2837	412	1	in	in	ADP
taxlaw-2837	412	2	terms	term	NOUN
taxlaw-2837	412	3	of	of	ADP
taxlaw-2837	412	4	enforcement	enforcement	NOUN
taxlaw-2837	412	5	,	,	PUNCT
taxlaw-2837	412	6	these	these	DET
taxlaw-2837	412	7	non	non	ADJ
taxlaw-2837	412	8	-	-	ADJ
taxlaw-2837	412	9	excise	excise	ADJ
taxlaw-2837	412	10	taxes	taxis	NOUN
taxlaw-2837	412	11	fit	fit	VERB
taxlaw-2837	412	12	relatively	relatively	ADV
taxlaw-2837	412	13	easily	easily	ADV
taxlaw-2837	412	14	into	into	ADP
taxlaw-2837	412	15	the	the	DET
taxlaw-2837	412	16	existing	exist	VERB
taxlaw-2837	412	17	structure	structure	NOUN
taxlaw-2837	412	18	of	of	ADP
taxlaw-2837	412	19	our	our	PRON
taxlaw-2837	412	20	tax	tax	NOUN
taxlaw-2837	412	21	system	system	NOUN
taxlaw-2837	412	22	.	.	PUNCT
taxlaw-2837	413	1	they	they	PRON
taxlaw-2837	413	2	require	require	VERB
taxlaw-2837	413	3	individual	individual	ADJ
taxlaw-2837	413	4	taxpayers	taxpayer	NOUN
taxlaw-2837	413	5	to	to	ADP
taxlaw-2837	413	6	self	self	NOUN
taxlaw-2837	413	7	-	-	PUNCT
taxlaw-2837	413	8	report	report	NOUN
taxlaw-2837	413	9	and	and	CCONJ
taxlaw-2837	413	10	pay	pay	VERB
taxlaw-2837	413	11	any	any	DET
taxlaw-2837	413	12	tax	tax	NOUN
taxlaw-2837	413	13	due	due	ADJ
taxlaw-2837	413	14	as	as	ADP
taxlaw-2837	413	15	a	a	DET
taxlaw-2837	413	16	result	result	NOUN
taxlaw-2837	413	17	of	of	ADP
taxlaw-2837	413	18	failing	fail	VERB
taxlaw-2837	413	19	to	to	PART
taxlaw-2837	413	20	purchase	purchase	VERB
taxlaw-2837	413	21	affordable	affordable	ADJ
taxlaw-2837	413	22	health	health	NOUN
taxlaw-2837	413	23	insurance	insurance	NOUN
taxlaw-2837	413	24	and	and	CCONJ
taxlaw-2837	413	25	require	require	VERB
taxlaw-2837	413	26	large	large	ADJ
taxlaw-2837	413	27	employers	employer	NOUN
taxlaw-2837	413	28	to	to	ADP
taxlaw-2837	413	29	self	self	NOUN
taxlaw-2837	413	30	-	-	PUNCT
taxlaw-2837	413	31	report	report	NOUN
taxlaw-2837	413	32	and	and	CCONJ
taxlaw-2837	413	33	pay	pay	VERB
taxlaw-2837	413	34	any	any	DET
taxlaw-2837	413	35	tax	tax	NOUN
taxlaw-2837	413	36	due	due	ADJ
taxlaw-2837	413	37	as	as	ADP
taxlaw-2837	413	38	a	a	DET
taxlaw-2837	413	39	result	result	NOUN
taxlaw-2837	413	40	of	of	ADP
taxlaw-2837	413	41	failing	fail	VERB
taxlaw-2837	413	42	to	to	PART
taxlaw-2837	413	43	offer	offer	VERB
taxlaw-2837	413	44	employees	employee	NOUN
taxlaw-2837	413	45	affordable	affordable	ADJ
taxlaw-2837	413	46	health	health	NOUN
taxlaw-2837	413	47	insurance	insurance	NOUN
taxlaw-2837	413	48	coverage	coverage	NOUN
taxlaw-2837	413	49	.	.	PUNCT
taxlaw-2837	414	1	while	while	SCONJ
taxlaw-2837	414	2	tax	tax	NOUN
taxlaw-2837	414	3	forms	form	NOUN
taxlaw-2837	414	4	need	need	VERB
taxlaw-2837	414	5	to	to	PART
taxlaw-2837	414	6	be	be	AUX
taxlaw-2837	414	7	modified	modify	VERB
taxlaw-2837	414	8	accordingly	accordingly	ADV
taxlaw-2837	414	9	,	,	PUNCT
taxlaw-2837	414	10	these	these	DET
taxlaw-2837	414	11	taxes	taxis	NOUN
taxlaw-2837	414	12	look	look	VERB
taxlaw-2837	414	13	and	and	CCONJ
taxlaw-2837	414	14	feel	feel	VERB
taxlaw-2837	414	15	like	like	ADP
taxlaw-2837	414	16	many	many	ADJ
taxlaw-2837	414	17	others	other	NOUN
taxlaw-2837	414	18	already	already	ADV
taxlaw-2837	414	19	in	in	ADP
taxlaw-2837	414	20	our	our	PRON
taxlaw-2837	414	21	system	system	NOUN
taxlaw-2837	414	22	.	.	PUNCT
taxlaw-2837	415	1	and	and	CCONJ
taxlaw-2837	415	2	in	in	ADP
taxlaw-2837	415	3	terms	term	NOUN
taxlaw-2837	415	4	of	of	ADP
taxlaw-2837	415	5	how	how	SCONJ
taxlaw-2837	415	6	the	the	DET
taxlaw-2837	415	7	irs	irs	PROPN
taxlaw-2837	415	8	ensures	ensure	VERB
taxlaw-2837	415	9	compliance	compliance	NOUN
taxlaw-2837	415	10	with	with	ADP
taxlaw-2837	415	11	these	these	DET
taxlaw-2837	415	12	provisions	provision	NOUN
taxlaw-2837	415	13	,	,	PUNCT
taxlaw-2837	415	14	the	the	DET
taxlaw-2837	415	15	standard	standard	ADJ
taxlaw-2837	415	16	auditing	auditing	NOUN
taxlaw-2837	415	17	mechanism	mechanism	NOUN
taxlaw-2837	415	18	can	can	AUX
taxlaw-2837	415	19	easily	easily	ADV
taxlaw-2837	415	20	be	be	AUX
taxlaw-2837	415	21	utilized	utilize	VERB
taxlaw-2837	415	22	,	,	PUNCT
taxlaw-2837	415	23	requiring	require	VERB
taxlaw-2837	415	24	few	few	ADJ
taxlaw-2837	415	25	extra	extra	ADJ
taxlaw-2837	415	26	resources	resource	NOUN
taxlaw-2837	415	27	.	.	PUNCT
taxlaw-2837	416	1	individual	individual	ADJ
taxlaw-2837	416	2	mandate	mandate	NOUN
taxlaw-2837	416	3	enforcement	enforcement	NOUN
taxlaw-2837	416	4	does	do	AUX
taxlaw-2837	416	5	,	,	PUNCT
taxlaw-2837	416	6	however	however	ADV
taxlaw-2837	416	7	,	,	PUNCT
taxlaw-2837	416	8	play	play	VERB
taxlaw-2837	416	9	by	by	ADP
taxlaw-2837	416	10	slightly	slightly	ADV
taxlaw-2837	416	11	different	different	ADJ
taxlaw-2837	416	12	rules	rule	NOUN
taxlaw-2837	416	13	.	.	PUNCT
taxlaw-2837	417	1	the	the	DET
taxlaw-2837	417	2	statute	statute	NOUN
taxlaw-2837	417	3	specifies	specify	VERB
taxlaw-2837	417	4	that	that	SCONJ
taxlaw-2837	417	5	the	the	DET
taxlaw-2837	417	6	individual	individual	ADJ
taxlaw-2837	417	7	mandate	mandate	NOUN
taxlaw-2837	417	8	tax	tax	NOUN
taxlaw-2837	417	9	shall	shall	AUX
taxlaw-2837	417	10	be	be	AUX
taxlaw-2837	417	11	treated	treat	VERB
taxlaw-2837	417	12	as	as	ADP
taxlaw-2837	417	13	an	an	DET
taxlaw-2837	417	14	“	"	PUNCT
taxlaw-2837	417	15	assessable	assessable	ADJ
taxlaw-2837	417	16	penalty	penalty	NOUN
taxlaw-2837	417	17	under	under	ADP
taxlaw-2837	417	18	subchapter	subchapter	NOUN
taxlaw-2837	417	19	b	b	PROPN
taxlaw-2837	417	20	of	of	ADP
taxlaw-2837	417	21	chapter	chapter	NOUN
taxlaw-2837	417	22	68.”104	68.”104	NOUN
taxlaw-2837	417	23	however	however	ADV
taxlaw-2837	417	24	,	,	PUNCT
taxlaw-2837	417	25	the	the	DET
taxlaw-2837	417	26	code	code	NOUN
taxlaw-2837	417	27	specifies	specifie	NOUN
taxlaw-2837	417	28	that	that	PRON
taxlaw-2837	417	29	the	the	DET
taxlaw-2837	417	30	irs	irs	PROPN
taxlaw-2837	417	31	may	may	AUX
taxlaw-2837	417	32	not	not	PART
taxlaw-2837	417	33	utilize	utilize	VERB
taxlaw-2837	417	34	liens	lien	NOUN
taxlaw-2837	417	35	or	or	CCONJ
taxlaw-2837	417	36	levies	levy	NOUN
taxlaw-2837	417	37	where	where	SCONJ
taxlaw-2837	417	38	there	there	PRON
taxlaw-2837	417	39	has	have	AUX
taxlaw-2837	417	40	been	be	AUX
taxlaw-2837	417	41	a	a	DET
taxlaw-2837	417	42	failure	failure	NOUN
taxlaw-2837	417	43	to	to	PART
taxlaw-2837	417	44	pay	pay	VERB
taxlaw-2837	417	45	the	the	DET
taxlaw-2837	417	46	individual	individual	ADJ
taxlaw-2837	417	47	mandate	mandate	NOUN
taxlaw-2837	417	48	tax	tax	NOUN
taxlaw-2837	417	49	due.105	due.105	NOUN
taxlaw-2837	417	50	the	the	DET
taxlaw-2837	417	51	employer	employer	NOUN
taxlaw-2837	417	52	mandate	mandate	NOUN
taxlaw-2837	417	53	follows	follow	VERB
taxlaw-2837	417	54	the	the	DET
taxlaw-2837	417	55	same	same	ADJ
taxlaw-2837	417	56	“	"	PUNCT
taxlaw-2837	417	57	assessable	assessable	ADJ
taxlaw-2837	417	58	penalty	penalty	NOUN
taxlaw-2837	417	59	”	"	PUNCT
taxlaw-2837	417	60	treatment,106	treatment,106	ADP
taxlaw-2837	417	61	although	although	SCONJ
taxlaw-2837	417	62	there	there	PRON
taxlaw-2837	417	63	is	be	VERB
taxlaw-2837	417	64	no	no	DET
taxlaw-2837	417	65	limitation	limitation	NOUN
taxlaw-2837	417	66	of	of	ADP
taxlaw-2837	417	67	liens	lien	NOUN
taxlaw-2837	417	68	or	or	CCONJ
taxlaw-2837	417	69	levies	levy	NOUN
taxlaw-2837	417	70	in	in	ADP
taxlaw-2837	417	71	its	its	PRON
taxlaw-2837	417	72	provisions	provision	NOUN
taxlaw-2837	417	73	.	.	PUNCT
taxlaw-2837	418	1	the	the	DET
taxlaw-2837	418	2	premium	premium	ADJ
taxlaw-2837	418	3	tax	tax	NOUN
taxlaw-2837	418	4	credits	credit	NOUN
taxlaw-2837	418	5	are	be	AUX
taxlaw-2837	418	6	not	not	PART
taxlaw-2837	418	7	“	"	PUNCT
taxlaw-2837	418	8	enforced	enforce	VERB
taxlaw-2837	418	9	”	"	PUNCT
taxlaw-2837	418	10	in	in	ADP
taxlaw-2837	418	11	the	the	DET
taxlaw-2837	418	12	way	way	NOUN
taxlaw-2837	418	13	that	that	PRON
taxlaw-2837	418	14	we	we	PRON
taxlaw-2837	418	15	typically	typically	ADV
taxlaw-2837	418	16	think	think	VERB
taxlaw-2837	418	17	of	of	ADP
taxlaw-2837	418	18	enforcement	enforcement	NOUN
taxlaw-2837	418	19	,	,	PUNCT
taxlaw-2837	418	20	and	and	CCONJ
taxlaw-2837	418	21	therefore	therefore	ADV
taxlaw-2837	418	22	do	do	AUX
taxlaw-2837	418	23	not	not	PART
taxlaw-2837	418	24	result	result	VERB
taxlaw-2837	418	25	in	in	ADP
taxlaw-2837	418	26	typical	typical	ADJ
taxlaw-2837	418	27	enforcement	enforcement	NOUN
taxlaw-2837	418	28	costs	cost	NOUN
taxlaw-2837	418	29	.	.	PUNCT
taxlaw-2837	419	1	instead	instead	ADV
taxlaw-2837	419	2	,	,	PUNCT
taxlaw-2837	419	3	it	it	PRON
taxlaw-2837	419	4	is	be	AUX
taxlaw-2837	419	5	more	more	ADV
taxlaw-2837	419	6	helpful	helpful	ADJ
taxlaw-2837	419	7	to	to	PART
taxlaw-2837	419	8	think	think	VERB
taxlaw-2837	419	9	of	of	ADP
taxlaw-2837	419	10	premium	premium	NOUN
taxlaw-2837	419	11	tax	tax	NOUN
taxlaw-2837	419	12	credits	credit	NOUN
taxlaw-2837	419	13	as	as	ADP
taxlaw-2837	419	14	requiring	require	VERB
taxlaw-2837	419	15	administration	administration	NOUN
taxlaw-2837	419	16	.	.	PUNCT
taxlaw-2837	420	1	here	here	ADV
taxlaw-2837	420	2	we	we	PRON
taxlaw-2837	420	3	see	see	VERB
taxlaw-2837	420	4	a	a	DET
taxlaw-2837	420	5	significant	significant	ADJ
taxlaw-2837	420	6	burden	burden	NOUN
taxlaw-2837	420	7	being	be	AUX
taxlaw-2837	420	8	placed	place	VERB
taxlaw-2837	420	9	on	on	ADP
taxlaw-2837	420	10	irs	irs	PROPN
taxlaw-2837	420	11	resources	resource	NOUN
taxlaw-2837	420	12	.	.	PUNCT
taxlaw-2837	421	1	while	while	SCONJ
taxlaw-2837	421	2	the	the	DET
taxlaw-2837	421	3	irs	irs	PROPN
taxlaw-2837	421	4	is	be	AUX
taxlaw-2837	421	5	no	no	DET
taxlaw-2837	421	6	stranger	stranger	NOUN
taxlaw-2837	421	7	to	to	ADP
taxlaw-2837	421	8	administering	administer	VERB
taxlaw-2837	421	9	tax	tax	NOUN
taxlaw-2837	421	10	credits	credit	NOUN
taxlaw-2837	421	11	,	,	PUNCT
taxlaw-2837	421	12	the	the	DET
taxlaw-2837	421	13	structure	structure	NOUN
taxlaw-2837	421	14	of	of	ADP
taxlaw-2837	421	15	the	the	DET
taxlaw-2837	421	16	premium	premium	NOUN
taxlaw-2837	421	17	tax	tax	NOUN
taxlaw-2837	421	18	credits	credit	NOUN
taxlaw-2837	421	19	is	be	AUX
taxlaw-2837	421	20	highly	highly	ADV
taxlaw-2837	421	21	unique	unique	ADJ
taxlaw-2837	421	22	because	because	SCONJ
taxlaw-2837	421	23	the	the	DET
taxlaw-2837	421	24	credit	credit	NOUN
taxlaw-2837	421	25	is	be	AUX
taxlaw-2837	421	26	advanceable	advanceable	ADJ
taxlaw-2837	421	27	.	.	PUNCT
taxlaw-2837	422	1	tax	tax	NOUN
taxlaw-2837	422	2	credits	credit	NOUN
taxlaw-2837	422	3	are	be	AUX
taxlaw-2837	422	4	normally	normally	ADV
taxlaw-2837	422	5	administered	administer	VERB
taxlaw-2837	422	6	through	through	ADP
taxlaw-2837	422	7	the	the	DET
taxlaw-2837	422	8	standard	standard	ADJ
taxlaw-2837	422	9	tax	tax	NOUN
taxlaw-2837	422	10	return	return	NOUN
taxlaw-2837	422	11	filing	filing	NOUN
taxlaw-2837	422	12	process	process	NOUN
taxlaw-2837	422	13	.	.	PUNCT
taxlaw-2837	423	1	when	when	SCONJ
taxlaw-2837	423	2	tax	tax	NOUN
taxlaw-2837	423	3	payers	payer	NOUN
taxlaw-2837	423	4	file	file	VERB
taxlaw-2837	423	5	their	their	PRON
taxlaw-2837	423	6	return	return	NOUN
taxlaw-2837	423	7	for	for	ADP
taxlaw-2837	423	8	a	a	DET
taxlaw-2837	423	9	given	give	VERB
taxlaw-2837	423	10	year	year	NOUN
taxlaw-2837	423	11	,	,	PUNCT
taxlaw-2837	423	12	they	they	PRON
taxlaw-2837	423	13	will	will	AUX
taxlaw-2837	423	14	claim	claim	VERB
taxlaw-2837	423	15	any	any	DET
taxlaw-2837	423	16	applicable	applicable	ADJ
taxlaw-2837	423	17	credits	credit	NOUN
taxlaw-2837	423	18	on	on	ADP
taxlaw-2837	423	19	their	their	PRON
taxlaw-2837	423	20	return	return	NOUN
taxlaw-2837	423	21	and	and	CCONJ
taxlaw-2837	423	22	the	the	DET
taxlaw-2837	423	23	amount	amount	NOUN
taxlaw-2837	423	24	of	of	ADP
taxlaw-2837	423	25	the	the	DET
taxlaw-2837	423	26	tax	tax	NOUN
taxlaw-2837	423	27	they	they	PRON
taxlaw-2837	423	28	owe	owe	VERB
taxlaw-2837	423	29	will	will	AUX
taxlaw-2837	423	30	be	be	AUX
taxlaw-2837	423	31	correspondingly	correspondingly	ADV
taxlaw-2837	423	32	reduced	reduce	VERB
taxlaw-2837	423	33	.	.	PUNCT
taxlaw-2837	424	1	while	while	SCONJ
taxlaw-2837	424	2	this	this	PRON
taxlaw-2837	424	3	works	work	VERB
taxlaw-2837	424	4	well	well	ADV
taxlaw-2837	424	5	for	for	ADP
taxlaw-2837	424	6	many	many	ADJ
taxlaw-2837	424	7	types	type	NOUN
taxlaw-2837	424	8	of	of	ADP
taxlaw-2837	424	9	credits	credit	NOUN
taxlaw-2837	424	10	,	,	PUNCT
taxlaw-2837	424	11	there	there	PRON
taxlaw-2837	424	12	was	be	VERB
taxlaw-2837	424	13	concern	concern	NOUN
taxlaw-2837	424	14	that	that	SCONJ
taxlaw-2837	424	15	requiring	require	VERB
taxlaw-2837	424	16	taxpayers	taxpayer	NOUN
taxlaw-2837	424	17	to	to	PART
taxlaw-2837	424	18	wait	wait	VERB
taxlaw-2837	424	19	until	until	ADP
taxlaw-2837	424	20	the	the	DET
taxlaw-2837	424	21	end	end	NOUN
taxlaw-2837	424	22	of	of	ADP
taxlaw-2837	424	23	the	the	DET
taxlaw-2837	424	24	year	year	NOUN
taxlaw-2837	424	25	(	(	PUNCT
taxlaw-2837	424	26	when	when	SCONJ
taxlaw-2837	424	27	they	they	PRON
taxlaw-2837	424	28	filed	file	VERB
taxlaw-2837	424	29	their	their	PRON
taxlaw-2837	424	30	tax	tax	NOUN
taxlaw-2837	424	31	returns	return	NOUN
taxlaw-2837	424	32	)	)	PUNCT
taxlaw-2837	424	33	to	to	PART
taxlaw-2837	424	34	receive	receive	VERB
taxlaw-2837	424	35	the	the	DET
taxlaw-2837	424	36	benefit	benefit	NOUN
taxlaw-2837	424	37	of	of	ADP
taxlaw-2837	424	38	the	the	DET
taxlaw-2837	424	39	premium	premium	ADJ
taxlaw-2837	424	40	tax	tax	NOUN
taxlaw-2837	424	41	credit	credit	NOUN
taxlaw-2837	424	42	would	would	AUX
taxlaw-2837	424	43	defeat	defeat	VERB
taxlaw-2837	424	44	the	the	DET
taxlaw-2837	424	45	purpose	purpose	NOUN
taxlaw-2837	424	46	of	of	ADP
taxlaw-2837	424	47	providing	provide	VERB
taxlaw-2837	424	48	the	the	DET
taxlaw-2837	424	49	cash	cash	NOUN
taxlaw-2837	424	50	flow	flow	NOUN
taxlaw-2837	424	51	necessary	necessary	ADJ
taxlaw-2837	424	52	to	to	PART
taxlaw-2837	424	53	pay	pay	VERB
taxlaw-2837	424	54	for	for	ADP
taxlaw-2837	424	55	health	health	NOUN
taxlaw-2837	424	56	insurance	insurance	NOUN
taxlaw-2837	424	57	for	for	ADP
taxlaw-2837	424	58	that	that	DET
taxlaw-2837	424	59	year	year	NOUN
taxlaw-2837	424	60	.	.	PUNCT
taxlaw-2837	425	1	those	those	PRON
taxlaw-2837	425	2	who	who	PRON
taxlaw-2837	425	3	are	be	AUX
taxlaw-2837	425	4	eligible	eligible	ADJ
taxlaw-2837	425	5	to	to	PART
taxlaw-2837	425	6	receive	receive	VERB
taxlaw-2837	425	7	premium	premium	NOUN
taxlaw-2837	425	8	tax	tax	NOUN
taxlaw-2837	425	9	credits	credit	NOUN
taxlaw-2837	425	10	do	do	AUX
taxlaw-2837	425	11	not	not	PART
taxlaw-2837	425	12	often	often	ADV
taxlaw-2837	425	13	have	have	VERB
taxlaw-2837	425	14	the	the	DET
taxlaw-2837	425	15	ability	ability	NOUN
taxlaw-2837	425	16	to	to	PART
taxlaw-2837	425	17	pay	pay	VERB
taxlaw-2837	425	18	the	the	DET
taxlaw-2837	425	19	cost	cost	NOUN
taxlaw-2837	425	20	of	of	ADP
taxlaw-2837	425	21	health	health	NOUN
taxlaw-2837	425	22	insurance	insurance	NOUN
taxlaw-2837	425	23	upfront	upfront	NOUN
taxlaw-2837	425	24	and	and	CCONJ
taxlaw-2837	425	25	then	then	ADV
taxlaw-2837	425	26	wait	wait	VERB
taxlaw-2837	425	27	a	a	DET
taxlaw-2837	425	28	year	year	NOUN
taxlaw-2837	425	29	or	or	CCONJ
taxlaw-2837	425	30	more	more	ADJ
taxlaw-2837	425	31	for	for	ADP
taxlaw-2837	425	32	reimbursement	reimbursement	NOUN
taxlaw-2837	425	33	through	through	ADP
taxlaw-2837	425	34	the	the	DET
taxlaw-2837	425	35	tax	tax	NOUN
taxlaw-2837	425	36	filing	filing	NOUN
taxlaw-2837	425	37	process	process	NOUN
taxlaw-2837	425	38	.	.	PUNCT
taxlaw-2837	426	1	as	as	ADP
taxlaw-2837	426	2	a	a	DET
taxlaw-2837	426	3	result	result	NOUN
taxlaw-2837	426	4	,	,	PUNCT
taxlaw-2837	426	5	the	the	DET
taxlaw-2837	426	6	aca	aca	PROPN
taxlaw-2837	426	7	allows	allow	VERB
taxlaw-2837	426	8	individuals	individual	NOUN
taxlaw-2837	426	9	to	to	PART
taxlaw-2837	426	10	receive	receive	VERB
taxlaw-2837	426	11	an	an	DET
taxlaw-2837	426	12	advance	advance	NOUN
taxlaw-2837	426	13	of	of	ADP
taxlaw-2837	426	14	the	the	DET
taxlaw-2837	426	15	premium	premium	ADJ
taxlaw-2837	426	16	tax	tax	NOUN
taxlaw-2837	426	17	credit	credit	NOUN
taxlaw-2837	426	18	,	,	PUNCT
taxlaw-2837	426	19	using	use	VERB
taxlaw-2837	426	20	a	a	DET
taxlaw-2837	426	21	best	good	ADJ
taxlaw-2837	426	22	estimate	estimate	NOUN
taxlaw-2837	426	23	of	of	ADP
taxlaw-2837	426	24	eligibility.107	eligibility.107	ADJ
taxlaw-2837	426	25	individuals	individual	NOUN
taxlaw-2837	426	26	who	who	PRON
taxlaw-2837	426	27	apply	apply	VERB
taxlaw-2837	426	28	for	for	ADP
taxlaw-2837	426	29	coverage	coverage	NOUN
taxlaw-2837	426	30	through	through	ADP
taxlaw-2837	426	31	an	an	DET
taxlaw-2837	426	32	exchange	exchange	NOUN
taxlaw-2837	426	33	are	be	AUX
taxlaw-2837	426	34	screened	screen	VERB
taxlaw-2837	426	35	for	for	ADP
taxlaw-2837	426	36	tax	tax	NOUN
taxlaw-2837	426	37	credit	credit	NOUN
taxlaw-2837	426	38	eligibility	eligibility	NOUN
taxlaw-2837	426	39	.	.	PUNCT
taxlaw-2837	427	1	108	108	NUM
taxlaw-2837	427	2	the	the	DET
taxlaw-2837	427	3	irs	irs	PROPN
taxlaw-2837	427	4	shares	share	NOUN
taxlaw-2837	427	5	data	datum	NOUN
taxlaw-2837	427	6	with	with	ADP
taxlaw-2837	427	7	the	the	DET
taxlaw-2837	427	8	exchanges	exchange	NOUN
taxlaw-2837	427	9	to	to	PART
taxlaw-2837	427	10	verify	verify	VERB
taxlaw-2837	427	11	income	income	NOUN
taxlaw-2837	427	12	from	from	ADP
taxlaw-2837	427	13	the	the	DET
taxlaw-2837	427	14	most	most	ADV
taxlaw-2837	427	15	recently	recently	ADV
taxlaw-2837	427	16	available	available	ADJ
taxlaw-2837	427	17	year.109	year.109	PROPN
taxlaw-2837	427	18	the	the	DET
taxlaw-2837	427	19	exchange	exchange	NOUN
taxlaw-2837	427	20	then	then	ADV
taxlaw-2837	427	21	informs	inform	VERB
taxlaw-2837	427	22	the	the	DET
taxlaw-2837	427	23	irs	irs	PROPN
taxlaw-2837	427	24	of	of	ADP
taxlaw-2837	427	25	the	the	DET
taxlaw-2837	427	26	estimated	estimate	VERB
taxlaw-2837	427	27	tax	tax	NOUN
taxlaw-2837	427	28	credit	credit	NOUN
taxlaw-2837	427	29	,	,	PUNCT
taxlaw-2837	427	30	and	and	CCONJ
taxlaw-2837	427	31	the	the	DET
taxlaw-2837	427	32	irs	irs	PROPN
taxlaw-2837	427	33	pays	pay	VERB
taxlaw-2837	427	34	the	the	DET
taxlaw-2837	427	35	relevant	relevant	ADJ
taxlaw-2837	427	36	insurance	insurance	NOUN
taxlaw-2837	427	37	companies	company	NOUN
taxlaw-2837	427	38	directly	directly	ADV
taxlaw-2837	427	39	on	on	ADP
taxlaw-2837	427	40	the	the	DET
taxlaw-2837	427	41	individual	individual	NOUN
taxlaw-2837	427	42	’s	’s	PART
taxlaw-2837	427	43	behalf.110	behalf.110	NOUN
taxlaw-2837	427	44	when	when	SCONJ
taxlaw-2837	427	45	that	that	SCONJ
taxlaw-2837	427	46	individual	individual	ADJ
taxlaw-2837	427	47	files	file	VERB
taxlaw-2837	427	48	her	her	PRON
taxlaw-2837	427	49	tax	tax	NOUN
taxlaw-2837	427	50	return	return	NOUN
taxlaw-2837	427	51	for	for	ADP
taxlaw-2837	427	52	the	the	DET
taxlaw-2837	427	53	year	year	NOUN
taxlaw-2837	427	54	,	,	PUNCT
taxlaw-2837	427	55	the	the	DET
taxlaw-2837	427	56	premium	premium	ADJ
taxlaw-2837	427	57	tax	tax	NOUN
taxlaw-2837	427	58	credit	credit	NOUN
taxlaw-2837	427	59	will	will	AUX
taxlaw-2837	427	60	be	be	AUX
taxlaw-2837	427	61	reconciled	reconcile	VERB
taxlaw-2837	427	62	based	base	VERB
taxlaw-2837	427	63	on	on	ADP
taxlaw-2837	427	64	the	the	DET
taxlaw-2837	427	65	actual	actual	ADJ
taxlaw-2837	427	66	amount	amount	NOUN
taxlaw-2837	427	67	of	of	ADP
taxlaw-2837	427	68	that	that	DET
taxlaw-2837	427	69	104	104	NUM
taxlaw-2837	427	70	i.r.c	i.r.c	NOUN
taxlaw-2837	427	71	.	.	PUNCT
taxlaw-2837	428	1	§	§	PROPN
taxlaw-2837	428	2	5000a(g	5000a(g	NOUN
taxlaw-2837	428	3	)	)	PUNCT
taxlaw-2837	428	4	(	(	PUNCT
taxlaw-2837	428	5	2010	2010	NUM
taxlaw-2837	428	6	)	)	PUNCT
taxlaw-2837	428	7	.	.	PUNCT
taxlaw-2837	429	1	pursuant	pursuant	ADJ
taxlaw-2837	429	2	to	to	ADP
taxlaw-2837	429	3	i.r.c	i.r.c	NOUN
taxlaw-2837	429	4	.	.	PUNCT
taxlaw-2837	430	1	§	§	PROPN
taxlaw-2837	430	2	6671	6671	NUM
taxlaw-2837	430	3	(	(	PUNCT
taxlaw-2837	430	4	2012	2012	NUM
taxlaw-2837	430	5	)	)	PUNCT
taxlaw-2837	430	6	,	,	PUNCT
taxlaw-2837	430	7	assessable	assessable	ADJ
taxlaw-2837	430	8	penalties	penalty	NOUN
taxlaw-2837	430	9	are	be	AUX
taxlaw-2837	430	10	“	"	PUNCT
taxlaw-2837	430	11	assessed	assess	VERB
taxlaw-2837	430	12	and	and	CCONJ
taxlaw-2837	430	13	collected	collect	VERB
taxlaw-2837	430	14	in	in	ADP
taxlaw-2837	430	15	the	the	DET
taxlaw-2837	430	16	same	same	ADJ
taxlaw-2837	430	17	manner	manner	NOUN
taxlaw-2837	430	18	as	as	ADP
taxlaw-2837	430	19	taxes	taxis	NOUN
taxlaw-2837	430	20	.	.	PUNCT
taxlaw-2837	430	21	”	"	PUNCT
taxlaw-2837	431	1	105	105	NUM
taxlaw-2837	431	2	i.r.c	i.r.c	NOUN
taxlaw-2837	431	3	.	.	PUNCT
taxlaw-2837	432	1	§	§	PROPN
taxlaw-2837	432	2	5000a(g	5000a(g	NOUN
taxlaw-2837	432	3	)	)	PUNCT
taxlaw-2837	432	4	(	(	PUNCT
taxlaw-2837	432	5	2010	2010	NUM
taxlaw-2837	432	6	)	)	PUNCT
taxlaw-2837	432	7	.	.	PUNCT
taxlaw-2837	433	1	this	this	DET
taxlaw-2837	433	2	provision	provision	NOUN
taxlaw-2837	433	3	was	be	AUX
taxlaw-2837	433	4	likely	likely	ADV
taxlaw-2837	433	5	included	include	VERB
taxlaw-2837	433	6	for	for	ADP
taxlaw-2837	433	7	policy	policy	NOUN
taxlaw-2837	433	8	reasons	reason	NOUN
taxlaw-2837	433	9	.	.	PUNCT
taxlaw-2837	434	1	politicians	politician	NOUN
taxlaw-2837	434	2	may	may	AUX
taxlaw-2837	434	3	not	not	PART
taxlaw-2837	434	4	have	have	AUX
taxlaw-2837	434	5	wanted	want	VERB
taxlaw-2837	434	6	individuals	individual	NOUN
taxlaw-2837	434	7	who	who	PRON
taxlaw-2837	434	8	failed	fail	VERB
taxlaw-2837	434	9	to	to	PART
taxlaw-2837	434	10	purchase	purchase	VERB
taxlaw-2837	434	11	health	health	NOUN
taxlaw-2837	434	12	insurance	insurance	NOUN
taxlaw-2837	434	13	to	to	PART
taxlaw-2837	434	14	be	be	AUX
taxlaw-2837	434	15	subject	subject	ADJ
taxlaw-2837	434	16	to	to	ADP
taxlaw-2837	434	17	the	the	DET
taxlaw-2837	434	18	full	full	ADJ
taxlaw-2837	434	19	array	array	NOUN
taxlaw-2837	434	20	of	of	ADP
taxlaw-2837	434	21	irs	irs	PROPN
taxlaw-2837	434	22	enforcement	enforcement	NOUN
taxlaw-2837	434	23	in	in	ADP
taxlaw-2837	434	24	the	the	DET
taxlaw-2837	434	25	event	event	NOUN
taxlaw-2837	434	26	they	they	PRON
taxlaw-2837	434	27	failed	fail	VERB
taxlaw-2837	434	28	to	to	PART
taxlaw-2837	434	29	pay	pay	VERB
taxlaw-2837	434	30	the	the	DET
taxlaw-2837	434	31	mandate	mandate	NOUN
taxlaw-2837	434	32	penalty	penalty	NOUN
taxlaw-2837	434	33	.	.	PUNCT
taxlaw-2837	435	1	106	106	NUM
taxlaw-2837	435	2	i.r.c	i.r.c	NOUN
taxlaw-2837	435	3	.	.	PUNCT
taxlaw-2837	436	1	§	§	PROPN
taxlaw-2837	436	2	4980h(d)(1	4980h(d)(1	NUM
taxlaw-2837	436	3	)	)	PUNCT
taxlaw-2837	436	4	(	(	PUNCT
taxlaw-2837	436	5	2003	2003	NUM
taxlaw-2837	436	6	)	)	PUNCT
taxlaw-2837	436	7	.	.	PUNCT
taxlaw-2837	437	1	107	107	NUM
taxlaw-2837	437	2	42	42	NUM
taxlaw-2837	437	3	u.s.c	u.s.c	ADJ
taxlaw-2837	437	4	.	.	PUNCT
taxlaw-2837	438	1	§	§	PROPN
taxlaw-2837	438	2	18082	18082	NUM
taxlaw-2837	438	3	(	(	PUNCT
taxlaw-2837	438	4	2011	2011	NUM
taxlaw-2837	438	5	)	)	PUNCT
taxlaw-2837	438	6	.	.	PUNCT
taxlaw-2837	439	1	108	108	NUM
taxlaw-2837	439	2	42	42	NUM
taxlaw-2837	439	3	u.s.c	u.s.c	ADJ
taxlaw-2837	439	4	.	.	PUNCT
taxlaw-2837	440	1	§	§	PROPN
taxlaw-2837	440	2	18081	18081	NUM
taxlaw-2837	440	3	(	(	PUNCT
taxlaw-2837	440	4	2011	2011	NUM
taxlaw-2837	440	5	)	)	PUNCT
taxlaw-2837	440	6	.	.	PUNCT
taxlaw-2837	441	1	109	109	NUM
taxlaw-2837	442	1	i	i	PRON
taxlaw-2837	442	2	d.	d.	NOUN
taxlaw-2837	442	3	110	110	NUM
taxlaw-2837	442	4	42	42	NUM
taxlaw-2837	442	5	u.s.c	u.s.c	ADJ
taxlaw-2837	442	6	.	.	PUNCT
taxlaw-2837	443	1	§	§	PROPN
taxlaw-2837	443	2	§	§	PROPN
taxlaw-2837	443	3	18081	18081	NUM
taxlaw-2837	443	4	-	-	SYM
taxlaw-2837	443	5	18082	18082	NUM
taxlaw-2837	443	6	(	(	PUNCT
taxlaw-2837	443	7	2011	2011	NUM
taxlaw-2837	443	8	)	)	PUNCT
taxlaw-2837	443	9	.	.	PUNCT
taxlaw-2837	444	1	140	140	NUM
taxlaw-2837	444	2	columbia	columbia	PROPN
taxlaw-2837	444	3	journal	journal	PROPN
taxlaw-2837	444	4	of	of	ADP
taxlaw-2837	444	5	tax	tax	NOUN
taxlaw-2837	444	6	law	law	NOUN
taxlaw-2837	444	7	[	[	X
taxlaw-2837	444	8	vol.7:123	vol.7:123	PROPN
taxlaw-2837	444	9	individual	individual	NOUN
taxlaw-2837	444	10	’s	’s	PART
taxlaw-2837	444	11	household	household	NOUN
taxlaw-2837	444	12	income	income	NOUN
taxlaw-2837	444	13	,	,	PUNCT
taxlaw-2837	444	14	compared	compare	VERB
taxlaw-2837	444	15	to	to	ADP
taxlaw-2837	444	16	the	the	DET
taxlaw-2837	444	17	estimate	estimate	NOUN
taxlaw-2837	444	18	on	on	ADP
taxlaw-2837	444	19	which	which	PRON
taxlaw-2837	444	20	the	the	DET
taxlaw-2837	444	21	advanced	advanced	ADJ
taxlaw-2837	444	22	credit	credit	NOUN
taxlaw-2837	444	23	was	be	AUX
taxlaw-2837	444	24	based.111	based.111	ADJ
taxlaw-2837	444	25	if	if	SCONJ
taxlaw-2837	444	26	additional	additional	ADJ
taxlaw-2837	444	27	credit	credit	NOUN
taxlaw-2837	444	28	amounts	amount	NOUN
taxlaw-2837	444	29	are	be	AUX
taxlaw-2837	444	30	due	due	ADJ
taxlaw-2837	444	31	,	,	PUNCT
taxlaw-2837	444	32	those	those	PRON
taxlaw-2837	444	33	will	will	AUX
taxlaw-2837	444	34	be	be	AUX
taxlaw-2837	444	35	credited	credit	VERB
taxlaw-2837	444	36	to	to	ADP
taxlaw-2837	444	37	the	the	DET
taxlaw-2837	444	38	taxpayer	taxpayer	NOUN
taxlaw-2837	444	39	and	and	CCONJ
taxlaw-2837	444	40	will	will	AUX
taxlaw-2837	444	41	either	either	CCONJ
taxlaw-2837	444	42	reduce	reduce	VERB
taxlaw-2837	444	43	the	the	DET
taxlaw-2837	444	44	tax	tax	NOUN
taxlaw-2837	444	45	that	that	PRON
taxlaw-2837	444	46	is	be	AUX
taxlaw-2837	444	47	owed	owe	VERB
taxlaw-2837	444	48	or	or	CCONJ
taxlaw-2837	444	49	be	be	AUX
taxlaw-2837	444	50	refunded.112	refunded.112	NOUN
taxlaw-2837	444	51	if	if	SCONJ
taxlaw-2837	444	52	the	the	DET
taxlaw-2837	444	53	advanced	advanced	ADJ
taxlaw-2837	444	54	credit	credit	NOUN
taxlaw-2837	444	55	was	be	AUX
taxlaw-2837	444	56	larger	large	ADJ
taxlaw-2837	444	57	than	than	SCONJ
taxlaw-2837	444	58	the	the	DET
taxlaw-2837	444	59	taxpayer	taxpayer	NOUN
taxlaw-2837	444	60	was	be	AUX
taxlaw-2837	444	61	actually	actually	ADV
taxlaw-2837	444	62	entitled	entitle	VERB
taxlaw-2837	444	63	to	to	ADP
taxlaw-2837	444	64	,	,	PUNCT
taxlaw-2837	444	65	the	the	DET
taxlaw-2837	444	66	taxpayer	taxpayer	NOUN
taxlaw-2837	444	67	may	may	AUX
taxlaw-2837	444	68	be	be	AUX
taxlaw-2837	444	69	required	require	VERB
taxlaw-2837	444	70	to	to	PART
taxlaw-2837	444	71	repay	repay	VERB
taxlaw-2837	444	72	the	the	DET
taxlaw-2837	444	73	excess	excess	ADJ
taxlaw-2837	444	74	amount	amount	NOUN
taxlaw-2837	444	75	.	.	PUNCT
taxlaw-2837	445	1	113	113	NUM
taxlaw-2837	445	2	the	the	DET
taxlaw-2837	445	3	administrative	administrative	ADJ
taxlaw-2837	445	4	burden	burden	NOUN
taxlaw-2837	445	5	of	of	ADP
taxlaw-2837	445	6	estimating	estimate	VERB
taxlaw-2837	445	7	and	and	CCONJ
taxlaw-2837	445	8	reconciling	reconcile	VERB
taxlaw-2837	445	9	tax	tax	NOUN
taxlaw-2837	445	10	credits	credit	NOUN
taxlaw-2837	445	11	is	be	AUX
taxlaw-2837	445	12	significant	significant	ADJ
taxlaw-2837	445	13	and	and	CCONJ
taxlaw-2837	445	14	has	have	AUX
taxlaw-2837	445	15	both	both	CCONJ
taxlaw-2837	445	16	confused	confuse	VERB
taxlaw-2837	445	17	and	and	CCONJ
taxlaw-2837	445	18	angered	anger	VERB
taxlaw-2837	445	19	taxpayers.114	taxpayers.114	NOUN
taxlaw-2837	445	20	while	while	SCONJ
taxlaw-2837	445	21	it	it	PRON
taxlaw-2837	445	22	may	may	AUX
taxlaw-2837	445	23	make	make	VERB
taxlaw-2837	445	24	sense	sense	NOUN
taxlaw-2837	445	25	to	to	PART
taxlaw-2837	445	26	administer	administer	VERB
taxlaw-2837	445	27	widespread	widespread	ADJ
taxlaw-2837	445	28	financial	financial	ADJ
taxlaw-2837	445	29	subsidies	subsidy	NOUN
taxlaw-2837	445	30	through	through	ADP
taxlaw-2837	445	31	the	the	DET
taxlaw-2837	445	32	code	code	NOUN
taxlaw-2837	445	33	,	,	PUNCT
taxlaw-2837	445	34	the	the	DET
taxlaw-2837	445	35	complex	complex	ADJ
taxlaw-2837	445	36	system	system	NOUN
taxlaw-2837	445	37	of	of	ADP
taxlaw-2837	445	38	advancing	advance	VERB
taxlaw-2837	445	39	and	and	CCONJ
taxlaw-2837	445	40	reconciling	reconcile	VERB
taxlaw-2837	445	41	tax	tax	NOUN
taxlaw-2837	445	42	credits	credit	NOUN
taxlaw-2837	445	43	imposes	impose	VERB
taxlaw-2837	445	44	a	a	DET
taxlaw-2837	445	45	serious	serious	ADJ
taxlaw-2837	445	46	burden	burden	NOUN
taxlaw-2837	445	47	on	on	ADP
taxlaw-2837	445	48	the	the	DET
taxlaw-2837	445	49	irs	irs	PROPN
taxlaw-2837	445	50	,	,	PUNCT
taxlaw-2837	445	51	not	not	PART
taxlaw-2837	445	52	only	only	ADV
taxlaw-2837	445	53	in	in	ADP
taxlaw-2837	445	54	terms	term	NOUN
taxlaw-2837	445	55	of	of	ADP
taxlaw-2837	445	56	workload	workload	NOUN
taxlaw-2837	445	57	,	,	PUNCT
taxlaw-2837	445	58	but	but	CCONJ
taxlaw-2837	445	59	also	also	ADV
taxlaw-2837	445	60	with	with	ADP
taxlaw-2837	445	61	respect	respect	NOUN
taxlaw-2837	445	62	to	to	ADP
taxlaw-2837	445	63	the	the	DET
taxlaw-2837	445	64	reputation	reputation	NOUN
taxlaw-2837	445	65	of	of	ADP
taxlaw-2837	445	66	the	the	DET
taxlaw-2837	445	67	irs.115	irs.115	NOUN
taxlaw-2837	445	68	the	the	DET
taxlaw-2837	445	69	cadillac	cadillac	PROPN
taxlaw-2837	445	70	tax	tax	NOUN
taxlaw-2837	445	71	is	be	AUX
taxlaw-2837	445	72	an	an	DET
taxlaw-2837	445	73	excise	excise	NOUN
taxlaw-2837	445	74	tax	tax	NOUN
taxlaw-2837	445	75	,	,	PUNCT
taxlaw-2837	445	76	although	although	SCONJ
taxlaw-2837	445	77	it	it	PRON
taxlaw-2837	445	78	differs	differ	VERB
taxlaw-2837	445	79	in	in	ADP
taxlaw-2837	445	80	key	key	ADJ
taxlaw-2837	445	81	respects	respect	NOUN
taxlaw-2837	445	82	from	from	ADP
taxlaw-2837	445	83	the	the	DET
taxlaw-2837	445	84	type	type	NOUN
taxlaw-2837	445	85	of	of	ADP
taxlaw-2837	445	86	excise	excise	NOUN
taxlaw-2837	445	87	tax	tax	NOUN
taxlaw-2837	445	88	we	we	PRON
taxlaw-2837	445	89	typically	typically	ADV
taxlaw-2837	445	90	see	see	VERB
taxlaw-2837	445	91	in	in	ADP
taxlaw-2837	445	92	the	the	DET
taxlaw-2837	445	93	health	health	NOUN
taxlaw-2837	445	94	plan	plan	NOUN
taxlaw-2837	445	95	context	context	NOUN
taxlaw-2837	445	96	.	.	PUNCT
taxlaw-2837	446	1	first	first	ADV
taxlaw-2837	446	2	,	,	PUNCT
taxlaw-2837	446	3	the	the	DET
taxlaw-2837	446	4	amount	amount	NOUN
taxlaw-2837	446	5	of	of	ADP
taxlaw-2837	446	6	the	the	DET
taxlaw-2837	446	7	excise	excise	NOUN
taxlaw-2837	446	8	tax	tax	NOUN
taxlaw-2837	446	9	is	be	AUX
taxlaw-2837	446	10	calculated	calculate	VERB
taxlaw-2837	446	11	in	in	ADP
taxlaw-2837	446	12	a	a	DET
taxlaw-2837	446	13	different	different	ADJ
taxlaw-2837	446	14	manner	manner	NOUN
taxlaw-2837	446	15	than	than	ADP
taxlaw-2837	446	16	the	the	DET
taxlaw-2837	446	17	typical	typical	ADJ
taxlaw-2837	446	18	$	$	SYM
taxlaw-2837	446	19	100	100	NUM
taxlaw-2837	446	20	per	per	ADP
taxlaw-2837	446	21	day	day	NOUN
taxlaw-2837	446	22	per	per	ADP
taxlaw-2837	446	23	individual	individual	NOUN
taxlaw-2837	446	24	.	.	PUNCT
taxlaw-2837	447	1	instead	instead	ADV
taxlaw-2837	447	2	,	,	PUNCT
taxlaw-2837	447	3	the	the	DET
taxlaw-2837	447	4	tax	tax	NOUN
taxlaw-2837	447	5	is	be	AUX
taxlaw-2837	447	6	equal	equal	ADJ
taxlaw-2837	447	7	to	to	ADP
taxlaw-2837	447	8	40	40	NUM
taxlaw-2837	447	9	%	%	NOUN
taxlaw-2837	447	10	of	of	ADP
taxlaw-2837	447	11	the	the	DET
taxlaw-2837	447	12	cost	cost	NOUN
taxlaw-2837	447	13	of	of	ADP
taxlaw-2837	447	14	employer	employer	NOUN
taxlaw-2837	447	15	-	-	PUNCT
taxlaw-2837	447	16	provided	provide	VERB
taxlaw-2837	447	17	health	health	NOUN
taxlaw-2837	447	18	care	care	NOUN
taxlaw-2837	447	19	coverage	coverage	NOUN
taxlaw-2837	447	20	above	above	ADP
taxlaw-2837	447	21	a	a	DET
taxlaw-2837	447	22	certain	certain	ADJ
taxlaw-2837	447	23	dollar	dollar	NOUN
taxlaw-2837	447	24	threshold	threshold	NOUN
taxlaw-2837	447	25	that	that	PRON
taxlaw-2837	447	26	can	can	AUX
taxlaw-2837	447	27	vary	vary	VERB
taxlaw-2837	447	28	based	base	VERB
taxlaw-2837	447	29	on	on	ADP
taxlaw-2837	447	30	an	an	DET
taxlaw-2837	447	31	individual	individual	NOUN
taxlaw-2837	447	32	’s	’s	PART
taxlaw-2837	447	33	age	age	NOUN
taxlaw-2837	447	34	,	,	PUNCT
taxlaw-2837	447	35	type	type	NOUN
taxlaw-2837	447	36	of	of	ADP
taxlaw-2837	447	37	profession	profession	NOUN
taxlaw-2837	447	38	,	,	PUNCT
taxlaw-2837	447	39	or	or	CCONJ
taxlaw-2837	447	40	union	union	NOUN
taxlaw-2837	447	41	status.116	status.116	INTJ
taxlaw-2837	447	42	as	as	ADP
taxlaw-2837	447	43	a	a	DET
taxlaw-2837	447	44	result	result	NOUN
taxlaw-2837	447	45	,	,	PUNCT
taxlaw-2837	447	46	it	it	PRON
taxlaw-2837	447	47	is	be	AUX
taxlaw-2837	447	48	much	much	ADV
taxlaw-2837	447	49	harder	hard	ADJ
taxlaw-2837	447	50	to	to	PART
taxlaw-2837	447	51	determine	determine	VERB
taxlaw-2837	447	52	easily	easily	ADV
taxlaw-2837	447	53	,	,	PUNCT
taxlaw-2837	447	54	and	and	CCONJ
taxlaw-2837	447	55	in	in	ADP
taxlaw-2837	447	56	advance	advance	NOUN
taxlaw-2837	447	57	,	,	PUNCT
taxlaw-2837	447	58	how	how	SCONJ
taxlaw-2837	447	59	much	much	ADJ
taxlaw-2837	447	60	would	would	AUX
taxlaw-2837	447	61	be	be	AUX
taxlaw-2837	447	62	due	due	ADJ
taxlaw-2837	447	63	.	.	PUNCT
taxlaw-2837	448	1	in	in	ADP
taxlaw-2837	448	2	addition	addition	NOUN
taxlaw-2837	448	3	,	,	PUNCT
taxlaw-2837	448	4	the	the	DET
taxlaw-2837	448	5	tax	tax	NOUN
taxlaw-2837	448	6	is	be	AUX
taxlaw-2837	448	7	spread	spread	VERB
taxlaw-2837	448	8	among	among	ADP
taxlaw-2837	448	9	all	all	DET
taxlaw-2837	448	10	health	health	NOUN
taxlaw-2837	448	11	plan	plan	NOUN
taxlaw-2837	448	12	providers	provider	NOUN
taxlaw-2837	448	13	,	,	PUNCT
taxlaw-2837	448	14	which	which	PRON
taxlaw-2837	448	15	may	may	AUX
taxlaw-2837	448	16	include	include	VERB
taxlaw-2837	448	17	multiple	multiple	ADJ
taxlaw-2837	448	18	taxpayers	taxpayer	NOUN
taxlaw-2837	448	19	,	,	PUNCT
taxlaw-2837	448	20	such	such	ADJ
taxlaw-2837	448	21	as	as	ADP
taxlaw-2837	448	22	the	the	DET
taxlaw-2837	448	23	employer	employer	NOUN
taxlaw-2837	448	24	,	,	PUNCT
taxlaw-2837	448	25	and	and	CCONJ
taxlaw-2837	448	26	one	one	NUM
taxlaw-2837	448	27	or	or	CCONJ
taxlaw-2837	448	28	more	more	ADJ
taxlaw-2837	448	29	health	health	NOUN
taxlaw-2837	448	30	insurers.117	insurers.117	NOUN
taxlaw-2837	448	31	perhaps	perhaps	ADV
taxlaw-2837	448	32	the	the	DET
taxlaw-2837	448	33	most	most	ADV
taxlaw-2837	448	34	important	important	ADJ
taxlaw-2837	448	35	difference	difference	NOUN
taxlaw-2837	448	36	is	be	AUX
taxlaw-2837	448	37	that	that	SCONJ
taxlaw-2837	448	38	it	it	PRON
taxlaw-2837	448	39	is	be	AUX
taxlaw-2837	448	40	not	not	PART
taxlaw-2837	448	41	designed	design	VERB
taxlaw-2837	448	42	to	to	PART
taxlaw-2837	448	43	encourage	encourage	VERB
taxlaw-2837	448	44	compliance	compliance	NOUN
taxlaw-2837	448	45	with	with	ADP
taxlaw-2837	448	46	substantive	substantive	ADJ
taxlaw-2837	448	47	health	health	NOUN
taxlaw-2837	448	48	plan	plan	NOUN
taxlaw-2837	448	49	regulations	regulation	NOUN
taxlaw-2837	448	50	,	,	PUNCT
taxlaw-2837	448	51	but	but	CCONJ
taxlaw-2837	448	52	is	be	AUX
taxlaw-2837	448	53	instead	instead	ADV
taxlaw-2837	448	54	aimed	aim	VERB
taxlaw-2837	448	55	at	at	ADP
taxlaw-2837	448	56	encouraging	encourage	VERB
taxlaw-2837	448	57	employers	employer	NOUN
taxlaw-2837	448	58	to	to	PART
taxlaw-2837	448	59	offer	offer	VERB
taxlaw-2837	448	60	less	less	ADV
taxlaw-2837	448	61	generous	generous	ADJ
taxlaw-2837	448	62	health	health	NOUN
taxlaw-2837	448	63	plans	plan	NOUN
taxlaw-2837	448	64	,	,	PUNCT
taxlaw-2837	448	65	with	with	ADP
taxlaw-2837	448	66	the	the	DET
taxlaw-2837	448	67	intent	intent	NOUN
taxlaw-2837	448	68	of	of	ADP
taxlaw-2837	448	69	lowering	lower	VERB
taxlaw-2837	448	70	overall	overall	ADJ
taxlaw-2837	448	71	health	health	NOUN
taxlaw-2837	448	72	care	care	NOUN
taxlaw-2837	448	73	expenditures	expenditure	NOUN
taxlaw-2837	448	74	.	.	PUNCT
taxlaw-2837	449	1	in	in	ADP
taxlaw-2837	449	2	this	this	DET
taxlaw-2837	449	3	sense	sense	NOUN
taxlaw-2837	449	4	,	,	PUNCT
taxlaw-2837	449	5	the	the	DET
taxlaw-2837	449	6	cadillac	cadillac	PROPN
taxlaw-2837	449	7	tax	tax	NOUN
taxlaw-2837	449	8	is	be	AUX
taxlaw-2837	449	9	similar	similar	ADJ
taxlaw-2837	449	10	to	to	ADP
taxlaw-2837	449	11	the	the	DET
taxlaw-2837	449	12	other	other	ADJ
taxlaw-2837	449	13	health	health	NOUN
taxlaw-2837	449	14	-	-	PUNCT
taxlaw-2837	449	15	related	relate	VERB
taxlaw-2837	449	16	excise	excise	NOUN
taxlaw-2837	449	17	taxes	taxis	NOUN
taxlaw-2837	449	18	in	in	SCONJ
taxlaw-2837	449	19	that	that	SCONJ
taxlaw-2837	449	20	its	its	PRON
taxlaw-2837	449	21	ultimate	ultimate	ADJ
taxlaw-2837	449	22	goal	goal	NOUN
taxlaw-2837	449	23	is	be	AUX
taxlaw-2837	449	24	to	to	PART
taxlaw-2837	449	25	change	change	VERB
taxlaw-2837	449	26	behavior	behavior	NOUN
taxlaw-2837	449	27	,	,	PUNCT
taxlaw-2837	449	28	not	not	PART
taxlaw-2837	449	29	raise	raise	VERB
taxlaw-2837	449	30	revenue.118	revenue.118	PROPN
taxlaw-2837	449	31	as	as	ADP
taxlaw-2837	449	32	a	a	DET
taxlaw-2837	449	33	result	result	NOUN
taxlaw-2837	449	34	,	,	PUNCT
taxlaw-2837	449	35	while	while	SCONJ
taxlaw-2837	449	36	the	the	DET
taxlaw-2837	449	37	cadillac	cadillac	PROPN
taxlaw-2837	449	38	tax	tax	PROPN
taxlaw-2837	449	39	’s	’s	PART
taxlaw-2837	449	40	provisions	provision	NOUN
taxlaw-2837	449	41	are	be	AUX
taxlaw-2837	449	42	quite	quite	ADV
taxlaw-2837	449	43	complicated	complicated	ADJ
taxlaw-2837	449	44	,	,	PUNCT
taxlaw-2837	449	45	there	there	PRON
taxlaw-2837	449	46	may	may	AUX
taxlaw-2837	449	47	not	not	PART
taxlaw-2837	449	48	be	be	AUX
taxlaw-2837	449	49	a	a	DET
taxlaw-2837	449	50	significant	significant	ADJ
taxlaw-2837	449	51	administrative	administrative	ADJ
taxlaw-2837	449	52	cost	cost	NOUN
taxlaw-2837	449	53	associated	associate	VERB
taxlaw-2837	449	54	with	with	ADP
taxlaw-2837	449	55	them	they	PRON
taxlaw-2837	449	56	,	,	PUNCT
taxlaw-2837	449	57	since	since	SCONJ
taxlaw-2837	449	58	the	the	DET
taxlaw-2837	449	59	strong	strong	ADJ
taxlaw-2837	449	60	incentive	incentive	NOUN
taxlaw-2837	449	61	it	it	PRON
taxlaw-2837	449	62	provides	provide	VERB
taxlaw-2837	449	63	to	to	PART
taxlaw-2837	449	64	avoid	avoid	VERB
taxlaw-2837	449	65	the	the	DET
taxlaw-2837	449	66	excise	excise	NOUN
taxlaw-2837	449	67	tax	tax	NOUN
taxlaw-2837	449	68	in	in	ADP
taxlaw-2837	449	69	the	the	DET
taxlaw-2837	449	70	first	first	ADJ
taxlaw-2837	449	71	place	place	NOUN
taxlaw-2837	449	72	largely	largely	ADV
taxlaw-2837	449	73	negates	negate	VERB
taxlaw-2837	449	74	the	the	DET
taxlaw-2837	449	75	need	need	NOUN
taxlaw-2837	449	76	for	for	ADP
taxlaw-2837	449	77	irs	irs	PROPN
taxlaw-2837	449	78	administration	administration	NOUN
taxlaw-2837	449	79	and	and	CCONJ
taxlaw-2837	449	80	enforcement	enforcement	NOUN
taxlaw-2837	449	81	.	.	PUNCT
taxlaw-2837	450	1	111	111	NUM
taxlaw-2837	450	2	i.r.c	i.r.c	NOUN
taxlaw-2837	450	3	.	.	PUNCT
taxlaw-2837	451	1	§	§	PROPN
taxlaw-2837	451	2	36b(f	36b(f	PROPN
taxlaw-2837	451	3	)	)	PUNCT
taxlaw-2837	451	4	(	(	PUNCT
taxlaw-2837	451	5	2011	2011	NUM
taxlaw-2837	451	6	)	)	PUNCT
taxlaw-2837	451	7	.	.	PUNCT
taxlaw-2837	452	1	112	112	NUM
taxlaw-2837	452	2	i	i	PRON
taxlaw-2837	452	3	d.	d.	NOUN
taxlaw-2837	452	4	113	113	NUM
taxlaw-2837	452	5	i.r.c	i.r.c	NOUN
taxlaw-2837	452	6	.	.	PUNCT
taxlaw-2837	453	1	§	§	PROPN
taxlaw-2837	453	2	36b(f)(2	36b(f)(2	NUM
taxlaw-2837	453	3	)	)	PUNCT
taxlaw-2837	453	4	(	(	PUNCT
taxlaw-2837	453	5	2011	2011	NUM
taxlaw-2837	453	6	)	)	PUNCT
taxlaw-2837	453	7	.	.	PUNCT
taxlaw-2837	454	1	full	full	ADJ
taxlaw-2837	454	2	repayment	repayment	NOUN
taxlaw-2837	454	3	is	be	AUX
taxlaw-2837	454	4	required	require	VERB
taxlaw-2837	454	5	if	if	SCONJ
taxlaw-2837	454	6	the	the	DET
taxlaw-2837	454	7	individual	individual	NOUN
taxlaw-2837	454	8	has	have	VERB
taxlaw-2837	454	9	household	household	NOUN
taxlaw-2837	454	10	income	income	NOUN
taxlaw-2837	454	11	equal	equal	ADJ
taxlaw-2837	454	12	to	to	ADP
taxlaw-2837	454	13	or	or	CCONJ
taxlaw-2837	454	14	greater	great	ADJ
taxlaw-2837	454	15	than	than	ADP
taxlaw-2837	454	16	400	400	NUM
taxlaw-2837	454	17	%	%	NOUN
taxlaw-2837	454	18	of	of	ADP
taxlaw-2837	454	19	the	the	DET
taxlaw-2837	454	20	federal	federal	ADJ
taxlaw-2837	454	21	poverty	poverty	NOUN
taxlaw-2837	454	22	limit	limit	NOUN
taxlaw-2837	454	23	for	for	ADP
taxlaw-2837	454	24	the	the	DET
taxlaw-2837	454	25	relevant	relevant	ADJ
taxlaw-2837	454	26	year	year	NOUN
taxlaw-2837	454	27	,	,	PUNCT
taxlaw-2837	454	28	but	but	CCONJ
taxlaw-2837	454	29	the	the	DET
taxlaw-2837	454	30	code	code	NOUN
taxlaw-2837	454	31	places	place	VERB
taxlaw-2837	454	32	limitations	limitation	NOUN
taxlaw-2837	454	33	on	on	ADP
taxlaw-2837	454	34	the	the	DET
taxlaw-2837	454	35	amount	amount	NOUN
taxlaw-2837	454	36	that	that	PRON
taxlaw-2837	454	37	must	must	AUX
taxlaw-2837	454	38	be	be	AUX
taxlaw-2837	454	39	repaid	repay	VERB
taxlaw-2837	454	40	for	for	ADP
taxlaw-2837	454	41	individuals	individual	NOUN
taxlaw-2837	454	42	who	who	PRON
taxlaw-2837	454	43	earn	earn	VERB
taxlaw-2837	454	44	less	less	ADJ
taxlaw-2837	454	45	than	than	ADP
taxlaw-2837	454	46	400	400	NUM
taxlaw-2837	454	47	%	%	NOUN
taxlaw-2837	454	48	of	of	ADP
taxlaw-2837	454	49	the	the	DET
taxlaw-2837	454	50	federal	federal	ADJ
taxlaw-2837	454	51	poverty	poverty	NOUN
taxlaw-2837	454	52	limit	limit	NOUN
taxlaw-2837	454	53	.	.	PUNCT
taxlaw-2837	455	1	i	i	PRON
taxlaw-2837	455	2	d.	d.	PROPN
taxlaw-2837	455	3	114	114	NUM
taxlaw-2837	455	4	see	see	VERB
taxlaw-2837	455	5	ted	ted	PROPN
taxlaw-2837	455	6	griggs	griggs	PROPN
taxlaw-2837	455	7	,	,	PUNCT
taxlaw-2837	455	8	thousands	thousand	NOUN
taxlaw-2837	455	9	in	in	ADP
taxlaw-2837	455	10	la	la	PROPN
taxlaw-2837	455	11	.	.	PUNCT
taxlaw-2837	456	1	to	to	PART
taxlaw-2837	456	2	repay	repay	VERB
taxlaw-2837	456	3	portion	portion	NOUN
taxlaw-2837	456	4	of	of	ADP
taxlaw-2837	456	5	health	health	NOUN
taxlaw-2837	456	6	subsidies	subsidy	NOUN
taxlaw-2837	456	7	,	,	PUNCT
taxlaw-2837	456	8	advocate	advocate	NOUN
taxlaw-2837	456	9	(	(	PUNCT
taxlaw-2837	456	10	april	april	PROPN
taxlaw-2837	456	11	15	15	NUM
taxlaw-2837	456	12	,	,	PUNCT
taxlaw-2837	456	13	2015	2015	NUM
taxlaw-2837	456	14	)	)	PUNCT
taxlaw-2837	456	15	,	,	PUNCT
taxlaw-2837	456	16	http://theadvocate.com/news/12097896-123/thousands-in-la-will-have	http://theadvocate.com/news/12097896-123/thousands-in-la-will-have	PROPN
taxlaw-2837	457	1	[	[	X
taxlaw-2837	457	2	http://perma.cc/5wxpwaax	http://perma.cc/5wxpwaax	X
taxlaw-2837	457	3	]	]	X
taxlaw-2837	457	4	;	;	PUNCT
taxlaw-2837	457	5	jayne	jayne	PROPN
taxlaw-2837	457	6	o’donnell	o’donnell	PROPN
taxlaw-2837	457	7	,	,	PUNCT
taxlaw-2837	457	8	aca	aca	PROPN
taxlaw-2837	457	9	could	could	AUX
taxlaw-2837	457	10	trip	trip	VERB
taxlaw-2837	457	11	up	up	ADP
taxlaw-2837	457	12	some	some	PRON
taxlaw-2837	457	13	at	at	ADP
taxlaw-2837	457	14	tax	tax	NOUN
taxlaw-2837	457	15	time	time	NOUN
taxlaw-2837	457	16	,	,	PUNCT
taxlaw-2837	457	17	usa	usa	PROPN
taxlaw-2837	457	18	today	today	NOUN
taxlaw-2837	457	19	(	(	PUNCT
taxlaw-2837	457	20	jan	jan	PROPN
taxlaw-2837	457	21	.	.	PROPN
taxlaw-2837	457	22	9	9	NUM
taxlaw-2837	457	23	,	,	PUNCT
taxlaw-2837	457	24	2015	2015	NUM
taxlaw-2837	457	25	)	)	PUNCT
taxlaw-2837	457	26	,	,	PUNCT
taxlaw-2837	457	27	http://www	http://www	PROPN
taxlaw-2837	457	28	.usatoday.com	.usatoday.com	PROPN
taxlaw-2837	457	29	/	/	SYM
taxlaw-2837	457	30	story	story	NOUN
taxlaw-2837	457	31	/	/	SYM
taxlaw-2837	457	32	news	news	NOUN
taxlaw-2837	457	33	/	/	SYM
taxlaw-2837	457	34	nation/2015/01/08	nation/2015/01/08	PROPN
taxlaw-2837	457	35	/	/	SYM
taxlaw-2837	457	36	obamacare	obamacare	PROPN
taxlaw-2837	457	37	-	-	PUNCT
taxlaw-2837	457	38	health	health	NOUN
taxlaw-2837	457	39	-	-	PUNCT
taxlaw-2837	457	40	insurance	insurance	NOUN
taxlaw-2837	457	41	-	-	PUNCT
taxlaw-2837	457	42	taxes	taxis	NOUN
taxlaw-2837	457	43	-	-	PUNCT
taxlaw-2837	457	44	exemptions	exemption	NOUN
taxlaw-2837	457	45	-	-	PUNCT
taxlaw-2837	457	46	check	check	NOUN
taxlaw-2837	457	47	-	-	PUNCT
taxlaw-2837	457	48	box	box	NOUN
taxlaw-2837	457	49	/21440171/	/21440171/	PUNCT
taxlaw-2837	458	1	[	[	X
taxlaw-2837	458	2	http://perma.cc/3wps-dddj	http://perma.cc/3wps-dddj	X
taxlaw-2837	458	3	]	]	X
taxlaw-2837	458	4	;	;	PUNCT
taxlaw-2837	458	5	pamela	pamela	PROPN
taxlaw-2837	458	6	yip	yip	PROPN
taxlaw-2837	458	7	,	,	PUNCT
taxlaw-2837	458	8	confusion	confusion	NOUN
taxlaw-2837	458	9	likely	likely	ADJ
taxlaw-2837	458	10	for	for	ADP
taxlaw-2837	458	11	many	many	ADJ
taxlaw-2837	458	12	filing	filing	NOUN
taxlaw-2837	458	13	taxes	taxis	NOUN
taxlaw-2837	458	14	,	,	PUNCT
taxlaw-2837	458	15	dallas	dallas	PROPN
taxlaw-2837	458	16	morning	morning	PROPN
taxlaw-2837	458	17	news	news	PROPN
taxlaw-2837	458	18	(	(	PUNCT
taxlaw-2837	458	19	feb	feb	PROPN
taxlaw-2837	458	20	.	.	PROPN
taxlaw-2837	458	21	23	23	NUM
taxlaw-2837	458	22	,	,	PUNCT
taxlaw-2837	458	23	2015	2015	NUM
taxlaw-2837	458	24	)	)	PUNCT
taxlaw-2837	458	25	,	,	PUNCT
taxlaw-2837	458	26	http://www.dallasnews.com/business/personal-finance/headlines/20150222health-insurance-confusion-likely-for-many-filing-taxes.ece	http://www.dallasnews.com/business/personal-finance/headlines/20150222health-insurance-confusion-likely-for-many-filing-taxes.ece	PROPN
taxlaw-2837	459	1	[	[	X
taxlaw-2837	459	2	http://perma.cc/b6zf-8yqt	http://perma.cc/b6zf-8yqt	PROPN
taxlaw-2837	459	3	]	]	PUNCT
taxlaw-2837	459	4	.	.	PUNCT
taxlaw-2837	460	1	115	115	NUM
taxlaw-2837	460	2	see	see	VERB
taxlaw-2837	460	3	timothy	timothy	PROPN
taxlaw-2837	460	4	jost	jost	PROPN
taxlaw-2837	460	5	,	,	PUNCT
taxlaw-2837	460	6	implementing	implement	VERB
taxlaw-2837	460	7	health	health	NOUN
taxlaw-2837	460	8	reform	reform	NOUN
taxlaw-2837	460	9	:	:	PUNCT
taxlaw-2837	460	10	complicated	complicated	ADJ
taxlaw-2837	460	11	aca	aca	PROPN
taxlaw-2837	460	12	tax	tax	NOUN
taxlaw-2837	460	13	forms	form	NOUN
taxlaw-2837	460	14	could	could	AUX
taxlaw-2837	460	15	cause	cause	VERB
taxlaw-2837	460	16	problems	problem	NOUN
taxlaw-2837	460	17	,	,	PUNCT
taxlaw-2837	460	18	health	health	NOUN
taxlaw-2837	460	19	affairs	affair	NOUN
taxlaw-2837	460	20	blog	blog	NOUN
taxlaw-2837	460	21	(	(	PUNCT
taxlaw-2837	460	22	sept	sept	PROPN
taxlaw-2837	460	23	.	.	PROPN
taxlaw-2837	460	24	21	21	NUM
taxlaw-2837	460	25	,	,	PUNCT
taxlaw-2837	460	26	2014	2014	NUM
taxlaw-2837	460	27	)	)	PUNCT
taxlaw-2837	460	28	,	,	PUNCT
taxlaw-2837	460	29	http://healthaffairs.org/blog/2014/09/21/implementinghealth-reform-complicated-aca-tax-forms-could-cause-problems/	http://healthaffairs.org/blog/2014/09/21/implementinghealth-reform-complicated-aca-tax-forms-could-cause-problems/	VERB
taxlaw-2837	461	1	[	[	X
taxlaw-2837	461	2	http://perma.cc/m6wc-lnh4	http://perma.cc/m6wc-lnh4	X
taxlaw-2837	461	3	]	]	X
taxlaw-2837	461	4	(	(	PUNCT
taxlaw-2837	461	5	stating	state	VERB
taxlaw-2837	461	6	that	that	SCONJ
taxlaw-2837	461	7	it	it	PRON
taxlaw-2837	461	8	is	be	AUX
taxlaw-2837	461	9	likely	likely	ADJ
taxlaw-2837	461	10	that	that	SCONJ
taxlaw-2837	461	11	taxpayers	taxpayer	NOUN
taxlaw-2837	461	12	receiving	receive	VERB
taxlaw-2837	461	13	premium	premium	NOUN
taxlaw-2837	461	14	tax	tax	NOUN
taxlaw-2837	461	15	credits	credit	NOUN
taxlaw-2837	461	16	are	be	AUX
taxlaw-2837	461	17	“	"	PUNCT
taxlaw-2837	461	18	likely	likely	ADJ
taxlaw-2837	461	19	to	to	PART
taxlaw-2837	461	20	be	be	AUX
taxlaw-2837	461	21	confused	confuse	VERB
taxlaw-2837	461	22	,	,	PUNCT
taxlaw-2837	461	23	frustrated	frustrated	ADJ
taxlaw-2837	461	24	,	,	PUNCT
taxlaw-2837	461	25	even	even	ADV
taxlaw-2837	461	26	angry	angry	ADJ
taxlaw-2837	461	27	,	,	PUNCT
taxlaw-2837	461	28	and	and	CCONJ
taxlaw-2837	461	29	certainly	certainly	ADV
taxlaw-2837	461	30	bewildered	bewildered	ADJ
taxlaw-2837	461	31	,	,	PUNCT
taxlaw-2837	461	32	completing	complete	VERB
taxlaw-2837	461	33	[	[	X
taxlaw-2837	461	34	the	the	DET
taxlaw-2837	461	35	relevant	relevant	ADJ
taxlaw-2837	461	36	tax	tax	NOUN
taxlaw-2837	461	37	]	]	PUNCT
taxlaw-2837	461	38	forms	form	NOUN
taxlaw-2837	461	39	”	"	PUNCT
taxlaw-2837	461	40	)	)	PUNCT
taxlaw-2837	461	41	.	.	PUNCT
taxlaw-2837	462	1	see	see	VERB
taxlaw-2837	462	2	also	also	ADV
taxlaw-2837	462	3	press	press	NOUN
taxlaw-2837	462	4	release	release	NOUN
taxlaw-2837	462	5	,	,	PUNCT
taxlaw-2837	462	6	senator	senator	PROPN
taxlaw-2837	462	7	orrin	orrin	PROPN
taxlaw-2837	462	8	hatch	hatch	PROPN
taxlaw-2837	462	9	,	,	PUNCT
taxlaw-2837	462	10	five	five	NUM
taxlaw-2837	462	11	years	year	NOUN
taxlaw-2837	462	12	later	later	ADV
taxlaw-2837	462	13	:	:	PUNCT
taxlaw-2837	462	14	obamacare	obamacare	PROPN
taxlaw-2837	462	15	subsidies	subsidy	NOUN
taxlaw-2837	462	16	cause	cause	VERB
taxlaw-2837	462	17	confusion	confusion	NOUN
taxlaw-2837	462	18	and	and	CCONJ
taxlaw-2837	462	19	frustration	frustration	NOUN
taxlaw-2837	462	20	for	for	ADP
taxlaw-2837	462	21	american	american	ADJ
taxlaw-2837	462	22	taxpayers	taxpayer	NOUN
taxlaw-2837	462	23	(	(	PUNCT
taxlaw-2837	462	24	mar	mar	PROPN
taxlaw-2837	462	25	.	.	PROPN
taxlaw-2837	462	26	18	18	NUM
taxlaw-2837	462	27	,	,	PUNCT
taxlaw-2837	462	28	2015	2015	NUM
taxlaw-2837	462	29	)	)	PUNCT
taxlaw-2837	462	30	,	,	PUNCT
taxlaw-2837	462	31	http://www.hatch.senate.gov/public/index.cfm/2015/3/five-years-laterobamacare-subsidies-cause-confusion-and-frustration-for-american-taxpayers	http://www.hatch.senate.gov/public/index.cfm/2015/3/five-years-laterobamacare-subsidies-cause-confusion-and-frustration-for-american-taxpayer	NOUN
taxlaw-2837	463	1	[	[	X
taxlaw-2837	463	2	http://perma.cc/7pxf-q5vc	http://perma.cc/7pxf-q5vc	X
taxlaw-2837	463	3	]	]	X
taxlaw-2837	463	4	.	.	PUNCT
taxlaw-2837	464	1	116	116	NUM
taxlaw-2837	464	2	i.r.c	i.r.c	NOUN
taxlaw-2837	464	3	.	.	PUNCT
taxlaw-2837	465	1	§	§	PROPN
taxlaw-2837	465	2	4980i(b	4980i(b	NUM
taxlaw-2837	465	3	)	)	PUNCT
taxlaw-2837	465	4	(	(	PUNCT
taxlaw-2837	465	5	2011	2011	NUM
taxlaw-2837	465	6	)	)	PUNCT
taxlaw-2837	465	7	.	.	PUNCT
taxlaw-2837	466	1	117	117	NUM
taxlaw-2837	466	2	i.r.c	i.r.c	NOUN
taxlaw-2837	466	3	.	.	PUNCT
taxlaw-2837	467	1	§	§	PROPN
taxlaw-2837	467	2	4980i(c	4980i(c	NOUN
taxlaw-2837	467	3	)	)	PUNCT
taxlaw-2837	467	4	(	(	PUNCT
taxlaw-2837	467	5	2011	2011	NUM
taxlaw-2837	467	6	)	)	PUNCT
taxlaw-2837	467	7	.	.	PUNCT
taxlaw-2837	468	1	118	118	NUM
taxlaw-2837	468	2	for	for	ADP
taxlaw-2837	468	3	a	a	DET
taxlaw-2837	468	4	detailed	detailed	ADJ
taxlaw-2837	468	5	discussion	discussion	NOUN
taxlaw-2837	468	6	of	of	ADP
taxlaw-2837	468	7	the	the	DET
taxlaw-2837	468	8	behavioral	behavioral	ADJ
taxlaw-2837	468	9	goals	goal	NOUN
taxlaw-2837	468	10	of	of	ADP
taxlaw-2837	468	11	the	the	DET
taxlaw-2837	468	12	cadillac	cadillac	PROPN
taxlaw-2837	468	13	tax	tax	NOUN
taxlaw-2837	468	14	,	,	PUNCT
taxlaw-2837	468	15	see	see	VERB
taxlaw-2837	468	16	amy	amy	PROPN
taxlaw-2837	468	17	b.	b.	PROPN
taxlaw-2837	468	18	monahan	monahan	PROPN
taxlaw-2837	468	19	,	,	PUNCT
taxlaw-2837	468	20	why	why	SCONJ
taxlaw-2837	468	21	tax	tax	NOUN
taxlaw-2837	468	22	high	high	ADJ
taxlaw-2837	468	23	-	-	PUNCT
taxlaw-2837	468	24	cost	cost	NOUN
taxlaw-2837	468	25	employer	employer	NOUN
taxlaw-2837	468	26	health	health	NOUN
taxlaw-2837	468	27	plans	plan	NOUN
taxlaw-2837	468	28	?	?	PUNCT
taxlaw-2837	468	29	,	,	PUNCT
taxlaw-2837	468	30	65	65	NUM
taxlaw-2837	468	31	tax	tax	NOUN
taxlaw-2837	468	32	l.	l.	PROPN
taxlaw-2837	468	33	rev	rev	PROPN
taxlaw-2837	468	34	.	.	PROPN
taxlaw-2837	469	1	749	749	NUM
taxlaw-2837	469	2	(	(	PUNCT
taxlaw-2837	469	3	2012	2012	NUM
taxlaw-2837	469	4	)	)	PUNCT
taxlaw-2837	469	5	.	.	PUNCT
taxlaw-2837	470	1	2016	2016	NUM
taxlaw-2837	470	2	]	]	PUNCT
taxlaw-2837	470	3	a	a	DET
taxlaw-2837	470	4	partial	partial	ADJ
taxlaw-2837	470	5	defense	defense	NOUN
taxlaw-2837	470	6	of	of	ADP
taxlaw-2837	470	7	the	the	DET
taxlaw-2837	470	8	irs	irs	PROPN
taxlaw-2837	470	9	as	as	ADP
taxlaw-2837	470	10	health	health	NOUN
taxlaw-2837	470	11	care	care	PROPN
taxlaw-2837	470	12	agency	agency	PROPN
taxlaw-2837	470	13	141	141	NUM
taxlaw-2837	470	14	finally	finally	ADV
taxlaw-2837	470	15	,	,	PUNCT
taxlaw-2837	470	16	the	the	DET
taxlaw-2837	470	17	irs	irs	PROPN
taxlaw-2837	470	18	has	have	VERB
taxlaw-2837	470	19	a	a	DET
taxlaw-2837	470	20	potentially	potentially	ADV
taxlaw-2837	470	21	enormous	enormous	ADJ
taxlaw-2837	470	22	compliance	compliance	NOUN
taxlaw-2837	470	23	burden	burden	NOUN
taxlaw-2837	470	24	imposed	impose	VERB
taxlaw-2837	470	25	by	by	ADP
taxlaw-2837	470	26	section	section	NOUN
taxlaw-2837	470	27	9815	9815	NUM
taxlaw-2837	470	28	,	,	PUNCT
taxlaw-2837	470	29	which	which	PRON
taxlaw-2837	470	30	incorporates	incorporate	VERB
taxlaw-2837	470	31	all	all	PRON
taxlaw-2837	470	32	of	of	ADP
taxlaw-2837	470	33	the	the	DET
taxlaw-2837	470	34	aca	aca	PROPN
taxlaw-2837	470	35	’s	’s	PART
taxlaw-2837	470	36	substantive	substantive	PROPN
taxlaw-2837	470	37	group	group	NOUN
taxlaw-2837	470	38	health	health	NOUN
taxlaw-2837	470	39	plan	plan	NOUN
taxlaw-2837	470	40	requirements	requirement	NOUN
taxlaw-2837	470	41	into	into	ADP
taxlaw-2837	470	42	the	the	DET
taxlaw-2837	470	43	code	code	NOUN
taxlaw-2837	470	44	.	.	PUNCT
taxlaw-2837	471	1	section	section	NOUN
taxlaw-2837	471	2	9815	9815	NUM
taxlaw-2837	471	3	,	,	PUNCT
taxlaw-2837	471	4	together	together	ADV
taxlaw-2837	471	5	with	with	ADP
taxlaw-2837	471	6	section	section	NOUN
taxlaw-2837	471	7	4980d	4980d	NUM
taxlaw-2837	471	8	,	,	PUNCT
taxlaw-2837	471	9	subjects	subject	NOUN
taxlaw-2837	471	10	non	non	ADJ
taxlaw-2837	471	11	-	-	ADJ
taxlaw-2837	471	12	complying	complying	ADJ
taxlaw-2837	471	13	employers	employer	NOUN
taxlaw-2837	471	14	to	to	ADP
taxlaw-2837	471	15	the	the	DET
taxlaw-2837	471	16	same	same	ADJ
taxlaw-2837	471	17	$	$	SYM
taxlaw-2837	471	18	100	100	NUM
taxlaw-2837	471	19	per	per	ADP
taxlaw-2837	471	20	participant	participant	NOUN
taxlaw-2837	471	21	per	per	ADP
taxlaw-2837	471	22	day	day	NOUN
taxlaw-2837	471	23	excise	excise	NOUN
taxlaw-2837	471	24	tax	tax	NOUN
taxlaw-2837	471	25	as	as	ADP
taxlaw-2837	471	26	that	that	PRON
taxlaw-2837	471	27	imposed	impose	VERB
taxlaw-2837	471	28	for	for	ADP
taxlaw-2837	471	29	hipaa	hipaa	NOUN
taxlaw-2837	471	30	noncompliance.119	noncompliance.119	NOUN
taxlaw-2837	471	31	the	the	DET
taxlaw-2837	471	32	mou	mou	PROPN
taxlaw-2837	471	33	signed	sign	VERB
taxlaw-2837	471	34	between	between	ADP
taxlaw-2837	471	35	treasury	treasury	PROPN
taxlaw-2837	471	36	,	,	PUNCT
taxlaw-2837	471	37	labor	labor	NOUN
taxlaw-2837	471	38	,	,	PUNCT
taxlaw-2837	471	39	and	and	CCONJ
taxlaw-2837	471	40	hhs	hhs	X
taxlaw-2837	471	41	by	by	ADP
taxlaw-2837	471	42	its	its	PRON
taxlaw-2837	471	43	terms	term	NOUN
taxlaw-2837	471	44	also	also	ADV
taxlaw-2837	471	45	applies	apply	VERB
taxlaw-2837	471	46	to	to	ADP
taxlaw-2837	471	47	the	the	DET
taxlaw-2837	471	48	aca.120	aca.120	ADJ
taxlaw-2837	471	49	all	all	PRON
taxlaw-2837	471	50	that	that	PRON
taxlaw-2837	471	51	the	the	DET
taxlaw-2837	471	52	mou	mou	PROPN
taxlaw-2837	471	53	requires	require	VERB
taxlaw-2837	471	54	in	in	ADP
taxlaw-2837	471	55	terms	term	NOUN
taxlaw-2837	471	56	of	of	ADP
taxlaw-2837	471	57	enforcement	enforcement	NOUN
taxlaw-2837	471	58	,	,	PUNCT
taxlaw-2837	471	59	however	however	ADV
taxlaw-2837	471	60	,	,	PUNCT
taxlaw-2837	471	61	is	be	AUX
taxlaw-2837	471	62	coordination	coordination	NOUN
taxlaw-2837	471	63	between	between	ADP
taxlaw-2837	471	64	the	the	DET
taxlaw-2837	471	65	departments	department	NOUN
taxlaw-2837	471	66	.	.	PUNCT
taxlaw-2837	472	1	it	it	PRON
taxlaw-2837	472	2	does	do	AUX
taxlaw-2837	472	3	not	not	PART
taxlaw-2837	472	4	grant	grant	VERB
taxlaw-2837	472	5	a	a	DET
taxlaw-2837	472	6	single	single	ADJ
taxlaw-2837	472	7	agency	agency	NOUN
taxlaw-2837	472	8	primary	primary	ADJ
taxlaw-2837	472	9	authority	authority	NOUN
taxlaw-2837	472	10	,	,	PUNCT
taxlaw-2837	472	11	or	or	CCONJ
taxlaw-2837	472	12	in	in	ADP
taxlaw-2837	472	13	any	any	DET
taxlaw-2837	472	14	way	way	NOUN
taxlaw-2837	472	15	limit	limit	NOUN
taxlaw-2837	472	16	enforcement	enforcement	NOUN
taxlaw-2837	472	17	.	.	PUNCT
taxlaw-2837	473	1	what	what	PRON
taxlaw-2837	473	2	is	be	AUX
taxlaw-2837	473	3	not	not	PART
taxlaw-2837	473	4	publicly	publicly	ADV
taxlaw-2837	473	5	known	know	VERB
taxlaw-2837	473	6	is	be	AUX
taxlaw-2837	473	7	how	how	SCONJ
taxlaw-2837	473	8	the	the	DET
taxlaw-2837	473	9	agencies	agency	NOUN
taxlaw-2837	473	10	will	will	AUX
taxlaw-2837	473	11	handle	handle	VERB
taxlaw-2837	473	12	enforcement	enforcement	NOUN
taxlaw-2837	473	13	in	in	ADP
taxlaw-2837	473	14	practice	practice	NOUN
taxlaw-2837	473	15	.	.	PUNCT
taxlaw-2837	474	1	recall	recall	VERB
taxlaw-2837	474	2	that	that	PRON
taxlaw-2837	474	3	with	with	ADP
taxlaw-2837	474	4	hipaa	hipaa	PROPN
taxlaw-2837	474	5	,	,	PUNCT
taxlaw-2837	474	6	treasury	treasury	PROPN
taxlaw-2837	474	7	does	do	AUX
taxlaw-2837	474	8	not	not	PART
taxlaw-2837	474	9	independently	independently	ADV
taxlaw-2837	474	10	enforce	enforce	VERB
taxlaw-2837	474	11	hipaa	hipaa	NOUN
taxlaw-2837	474	12	,	,	PUNCT
taxlaw-2837	474	13	relying	rely	VERB
taxlaw-2837	474	14	instead	instead	ADV
taxlaw-2837	474	15	on	on	ADP
taxlaw-2837	474	16	voluntary	voluntary	ADJ
taxlaw-2837	474	17	employer	employer	NOUN
taxlaw-2837	474	18	compliance	compliance	NOUN
taxlaw-2837	474	19	and	and	CCONJ
taxlaw-2837	474	20	referrals	referral	NOUN
taxlaw-2837	474	21	from	from	ADP
taxlaw-2837	474	22	labor.121	labor.121	PROPN
taxlaw-2837	474	23	if	if	SCONJ
taxlaw-2837	474	24	the	the	DET
taxlaw-2837	474	25	same	same	ADJ
taxlaw-2837	474	26	model	model	NOUN
taxlaw-2837	474	27	is	be	AUX
taxlaw-2837	474	28	followed	follow	VERB
taxlaw-2837	474	29	here	here	ADV
taxlaw-2837	474	30	,	,	PUNCT
taxlaw-2837	474	31	there	there	PRON
taxlaw-2837	474	32	will	will	AUX
taxlaw-2837	474	33	be	be	AUX
taxlaw-2837	474	34	little	little	ADJ
taxlaw-2837	474	35	to	to	ADP
taxlaw-2837	474	36	no	no	DET
taxlaw-2837	474	37	administrative	administrative	ADJ
taxlaw-2837	474	38	burden	burden	NOUN
taxlaw-2837	474	39	placed	place	VERB
taxlaw-2837	474	40	on	on	ADP
taxlaw-2837	474	41	the	the	DET
taxlaw-2837	474	42	irs	irs	PROPN
taxlaw-2837	474	43	.	.	PUNCT
taxlaw-2837	475	1	the	the	DET
taxlaw-2837	475	2	risk	risk	NOUN
taxlaw-2837	475	3	,	,	PUNCT
taxlaw-2837	475	4	however	however	ADV
taxlaw-2837	475	5	,	,	PUNCT
taxlaw-2837	475	6	is	be	AUX
taxlaw-2837	475	7	that	that	SCONJ
taxlaw-2837	475	8	if	if	SCONJ
taxlaw-2837	475	9	employers	employer	NOUN
taxlaw-2837	475	10	begin	begin	VERB
taxlaw-2837	475	11	to	to	PART
taxlaw-2837	475	12	believe	believe	VERB
taxlaw-2837	475	13	that	that	SCONJ
taxlaw-2837	475	14	noncompliance	noncompliance	NOUN
taxlaw-2837	475	15	will	will	AUX
taxlaw-2837	475	16	never	never	ADV
taxlaw-2837	475	17	be	be	AUX
taxlaw-2837	475	18	punished	punish	VERB
taxlaw-2837	475	19	via	via	ADP
taxlaw-2837	475	20	the	the	DET
taxlaw-2837	475	21	excise	excise	NOUN
taxlaw-2837	475	22	tax	tax	NOUN
taxlaw-2837	475	23	,	,	PUNCT
taxlaw-2837	475	24	the	the	DET
taxlaw-2837	475	25	excise	excise	NOUN
taxlaw-2837	475	26	tax	tax	NOUN
taxlaw-2837	475	27	may	may	AUX
taxlaw-2837	475	28	fail	fail	VERB
taxlaw-2837	475	29	to	to	PART
taxlaw-2837	475	30	achieve	achieve	VERB
taxlaw-2837	475	31	its	its	PRON
taxlaw-2837	475	32	compliance	compliance	NOUN
taxlaw-2837	475	33	goal	goal	NOUN
taxlaw-2837	475	34	.	.	PUNCT
taxlaw-2837	476	1	however	however	ADV
taxlaw-2837	476	2	,	,	PUNCT
taxlaw-2837	476	3	as	as	SCONJ
taxlaw-2837	476	4	discussed	discuss	VERB
taxlaw-2837	476	5	above	above	ADV
taxlaw-2837	476	6	,	,	PUNCT
taxlaw-2837	476	7	the	the	DET
taxlaw-2837	476	8	mere	mere	ADJ
taxlaw-2837	476	9	possibility	possibility	NOUN
taxlaw-2837	476	10	of	of	ADP
taxlaw-2837	476	11	a	a	DET
taxlaw-2837	476	12	very	very	ADV
taxlaw-2837	476	13	large	large	ADJ
taxlaw-2837	476	14	fine	fine	NOUN
taxlaw-2837	476	15	,	,	PUNCT
taxlaw-2837	476	16	imposed	impose	VERB
taxlaw-2837	476	17	by	by	ADP
taxlaw-2837	476	18	the	the	DET
taxlaw-2837	476	19	“	"	PUNCT
taxlaw-2837	476	20	fearsome	fearsome	ADJ
taxlaw-2837	476	21	”	"	PUNCT
taxlaw-2837	476	22	irs,122	irs,122	PRON
taxlaw-2837	476	23	may	may	AUX
taxlaw-2837	476	24	be	be	AUX
taxlaw-2837	476	25	sufficient	sufficient	ADJ
taxlaw-2837	476	26	to	to	PART
taxlaw-2837	476	27	achieve	achieve	VERB
taxlaw-2837	476	28	the	the	DET
taxlaw-2837	476	29	desired	desire	VERB
taxlaw-2837	476	30	employer	employer	NOUN
taxlaw-2837	476	31	behavior	behavior	NOUN
taxlaw-2837	476	32	.	.	PUNCT
taxlaw-2837	477	1	c.	c.	PROPN
taxlaw-2837	477	2	could	could	AUX
taxlaw-2837	477	3	we	we	PRON
taxlaw-2837	477	4	lessen	lessen	VERB
taxlaw-2837	477	5	the	the	DET
taxlaw-2837	477	6	irs	irs	PROPN
taxlaw-2837	477	7	’s	’s	PART
taxlaw-2837	477	8	aca	aca	PROPN
taxlaw-2837	477	9	burden	burden	NOUN
taxlaw-2837	477	10	?	?	PUNCT
taxlaw-2837	478	1	the	the	DET
taxlaw-2837	478	2	aca	aca	PROPN
taxlaw-2837	478	3	significantly	significantly	ADV
taxlaw-2837	478	4	expands	expand	VERB
taxlaw-2837	478	5	the	the	DET
taxlaw-2837	478	6	irs	irs	PROPN
taxlaw-2837	478	7	’s	’s	PART
taxlaw-2837	478	8	role	role	NOUN
taxlaw-2837	478	9	in	in	ADP
taxlaw-2837	478	10	health	health	NOUN
taxlaw-2837	478	11	care	care	NOUN
taxlaw-2837	478	12	regulation	regulation	NOUN
taxlaw-2837	478	13	,	,	PUNCT
taxlaw-2837	478	14	and	and	CCONJ
taxlaw-2837	478	15	it	it	PRON
taxlaw-2837	478	16	is	be	AUX
taxlaw-2837	478	17	far	far	ADV
taxlaw-2837	478	18	from	from	ADP
taxlaw-2837	478	19	obvious	obvious	ADJ
taxlaw-2837	478	20	that	that	SCONJ
taxlaw-2837	478	21	placing	place	VERB
taxlaw-2837	478	22	such	such	DET
taxlaw-2837	478	23	a	a	DET
taxlaw-2837	478	24	burden	burden	NOUN
taxlaw-2837	478	25	on	on	ADP
taxlaw-2837	478	26	the	the	DET
taxlaw-2837	478	27	agency	agency	NOUN
taxlaw-2837	478	28	is	be	AUX
taxlaw-2837	478	29	a	a	DET
taxlaw-2837	478	30	wise	wise	ADJ
taxlaw-2837	478	31	policy	policy	NOUN
taxlaw-2837	478	32	decision	decision	NOUN
taxlaw-2837	478	33	.	.	PUNCT
taxlaw-2837	479	1	this	this	DET
taxlaw-2837	479	2	section	section	NOUN
taxlaw-2837	479	3	will	will	AUX
taxlaw-2837	479	4	explore	explore	VERB
taxlaw-2837	479	5	whether	whether	SCONJ
taxlaw-2837	479	6	it	it	PRON
taxlaw-2837	479	7	might	might	AUX
taxlaw-2837	479	8	be	be	AUX
taxlaw-2837	479	9	possible	possible	ADJ
taxlaw-2837	479	10	to	to	PART
taxlaw-2837	479	11	achieve	achieve	VERB
taxlaw-2837	479	12	the	the	DET
taxlaw-2837	479	13	aca	aca	PROPN
taxlaw-2837	479	14	’s	’s	PART
taxlaw-2837	479	15	policy	policy	NOUN
taxlaw-2837	479	16	goals	goal	NOUN
taxlaw-2837	479	17	in	in	ADP
taxlaw-2837	479	18	an	an	DET
taxlaw-2837	479	19	efficient	efficient	ADJ
taxlaw-2837	479	20	manner	manner	NOUN
taxlaw-2837	479	21	while	while	SCONJ
taxlaw-2837	479	22	lessening	lessen	VERB
taxlaw-2837	479	23	the	the	DET
taxlaw-2837	479	24	role	role	NOUN
taxlaw-2837	479	25	the	the	DET
taxlaw-2837	479	26	irs	irs	PROPN
taxlaw-2837	479	27	must	must	AUX
taxlaw-2837	479	28	play	play	VERB
taxlaw-2837	479	29	.	.	PUNCT
taxlaw-2837	480	1	the	the	DET
taxlaw-2837	480	2	clearest	clear	ADJ
taxlaw-2837	480	3	justification	justification	NOUN
taxlaw-2837	480	4	for	for	ADP
taxlaw-2837	480	5	irs	irs	PROPN
taxlaw-2837	480	6	involvement	involvement	NOUN
taxlaw-2837	480	7	in	in	ADP
taxlaw-2837	480	8	aca	aca	PROPN
taxlaw-2837	480	9	administration	administration	PROPN
taxlaw-2837	480	10	is	be	AUX
taxlaw-2837	480	11	based	base	VERB
taxlaw-2837	480	12	on	on	ADP
taxlaw-2837	480	13	the	the	DET
taxlaw-2837	480	14	fact	fact	NOUN
taxlaw-2837	480	15	that	that	SCONJ
taxlaw-2837	480	16	the	the	DET
taxlaw-2837	480	17	irs	irs	PROPN
taxlaw-2837	480	18	is	be	AUX
taxlaw-2837	480	19	the	the	DET
taxlaw-2837	480	20	most	most	ADV
taxlaw-2837	480	21	obvious	obvious	ADJ
taxlaw-2837	480	22	choice	choice	NOUN
taxlaw-2837	480	23	for	for	ADP
taxlaw-2837	480	24	processing	processing	NOUN
taxlaw-2837	480	25	payments	payment	NOUN
taxlaw-2837	480	26	to	to	ADP
taxlaw-2837	480	27	or	or	CCONJ
taxlaw-2837	480	28	from	from	ADP
taxlaw-2837	480	29	large	large	ADJ
taxlaw-2837	480	30	numbers	number	NOUN
taxlaw-2837	480	31	of	of	ADP
taxlaw-2837	480	32	taxpayers	taxpayer	NOUN
taxlaw-2837	480	33	.	.	PUNCT
taxlaw-2837	481	1	starting	start	VERB
taxlaw-2837	481	2	with	with	ADP
taxlaw-2837	481	3	the	the	DET
taxlaw-2837	481	4	aca	aca	PROPN
taxlaw-2837	481	5	’s	’s	PART
taxlaw-2837	481	6	payments	payment	NOUN
taxlaw-2837	481	7	to	to	ADP
taxlaw-2837	481	8	taxpayers	taxpayer	NOUN
taxlaw-2837	481	9	,	,	PUNCT
taxlaw-2837	481	10	the	the	DET
taxlaw-2837	481	11	aca	aca	PROPN
taxlaw-2837	481	12	’s	’s	PART
taxlaw-2837	481	13	tax	tax	NOUN
taxlaw-2837	481	14	credits	credit	NOUN
taxlaw-2837	481	15	are	be	AUX
taxlaw-2837	481	16	calculated	calculate	VERB
taxlaw-2837	481	17	based	base	VERB
taxlaw-2837	481	18	on	on	ADP
taxlaw-2837	481	19	income	income	NOUN
taxlaw-2837	481	20	,	,	PUNCT
taxlaw-2837	481	21	and	and	CCONJ
taxlaw-2837	481	22	the	the	DET
taxlaw-2837	481	23	irs	irs	PROPN
taxlaw-2837	481	24	obviously	obviously	ADV
taxlaw-2837	481	25	has	have	VERB
taxlaw-2837	481	26	the	the	DET
taxlaw-2837	481	27	most	most	ADV
taxlaw-2837	481	28	readily	readily	ADV
taxlaw-2837	481	29	available	available	ADJ
taxlaw-2837	481	30	information	information	NOUN
taxlaw-2837	481	31	on	on	ADP
taxlaw-2837	481	32	household	household	NOUN
taxlaw-2837	481	33	income	income	NOUN
taxlaw-2837	481	34	,	,	PUNCT
taxlaw-2837	481	35	along	along	ADP
taxlaw-2837	481	36	with	with	ADP
taxlaw-2837	481	37	pre	pre	ADJ
taxlaw-2837	481	38	-	-	ADJ
taxlaw-2837	481	39	existing	existing	ADJ
taxlaw-2837	481	40	definitions	definition	NOUN
taxlaw-2837	481	41	of	of	ADP
taxlaw-2837	481	42	income	income	NOUN
taxlaw-2837	481	43	that	that	PRON
taxlaw-2837	481	44	can	can	AUX
taxlaw-2837	481	45	be	be	AUX
taxlaw-2837	481	46	used	use	VERB
taxlaw-2837	481	47	for	for	ADP
taxlaw-2837	481	48	this	this	DET
taxlaw-2837	481	49	purpose	purpose	NOUN
taxlaw-2837	481	50	.	.	PUNCT
taxlaw-2837	482	1	the	the	DET
taxlaw-2837	482	2	scale	scale	NOUN
taxlaw-2837	482	3	of	of	ADP
taxlaw-2837	482	4	the	the	DET
taxlaw-2837	482	5	premium	premium	NOUN
taxlaw-2837	482	6	tax	tax	NOUN
taxlaw-2837	482	7	credits	credit	NOUN
taxlaw-2837	482	8	also	also	ADV
taxlaw-2837	482	9	supports	support	VERB
taxlaw-2837	482	10	that	that	DET
taxlaw-2837	482	11	argument	argument	NOUN
taxlaw-2837	482	12	that	that	SCONJ
taxlaw-2837	482	13	the	the	DET
taxlaw-2837	482	14	irs	irs	PROPN
taxlaw-2837	482	15	is	be	AUX
taxlaw-2837	482	16	better	well	ADV
taxlaw-2837	482	17	positioned	position	VERB
taxlaw-2837	482	18	than	than	ADP
taxlaw-2837	482	19	other	other	ADJ
taxlaw-2837	482	20	agencies	agency	NOUN
taxlaw-2837	482	21	to	to	PART
taxlaw-2837	482	22	handle	handle	VERB
taxlaw-2837	482	23	administration	administration	NOUN
taxlaw-2837	482	24	,	,	PUNCT
taxlaw-2837	482	25	as	as	ADV
taxlaw-2837	482	26	many	many	ADJ
taxlaw-2837	482	27	more	more	ADJ
taxlaw-2837	482	28	individuals	individual	NOUN
taxlaw-2837	482	29	will	will	AUX
taxlaw-2837	482	30	be	be	AUX
taxlaw-2837	482	31	eligible	eligible	ADJ
taxlaw-2837	482	32	for	for	ADP
taxlaw-2837	482	33	premium	premium	ADJ
taxlaw-2837	482	34	tax	tax	NOUN
taxlaw-2837	482	35	credits	credit	NOUN
taxlaw-2837	482	36	than	than	ADP
taxlaw-2837	482	37	for	for	ADP
taxlaw-2837	482	38	other	other	ADJ
taxlaw-2837	482	39	pre	pre	ADJ
taxlaw-2837	482	40	-	-	ADJ
taxlaw-2837	482	41	existing	exist	VERB
taxlaw-2837	482	42	social	social	ADJ
taxlaw-2837	482	43	welfare	welfare	NOUN
taxlaw-2837	482	44	programs	program	NOUN
taxlaw-2837	482	45	.	.	PUNCT
taxlaw-2837	483	1	the	the	DET
taxlaw-2837	483	2	irs	irs	PROPN
taxlaw-2837	483	3	also	also	ADV
taxlaw-2837	483	4	has	have	VERB
taxlaw-2837	483	5	experience	experience	NOUN
taxlaw-2837	483	6	in	in	ADP
taxlaw-2837	483	7	making	make	VERB
taxlaw-2837	483	8	the	the	DET
taxlaw-2837	483	9	types	type	NOUN
taxlaw-2837	483	10	of	of	ADP
taxlaw-2837	483	11	calculations	calculation	NOUN
taxlaw-2837	483	12	required	require	VERB
taxlaw-2837	483	13	for	for	ADP
taxlaw-2837	483	14	premium	premium	ADJ
taxlaw-2837	483	15	tax	tax	NOUN
taxlaw-2837	483	16	credit	credit	NOUN
taxlaw-2837	483	17	eligibility	eligibility	NOUN
taxlaw-2837	483	18	.	.	PUNCT
taxlaw-2837	484	1	while	while	SCONJ
taxlaw-2837	484	2	calculation	calculation	NOUN
taxlaw-2837	484	3	and	and	CCONJ
taxlaw-2837	484	4	payment	payment	NOUN
taxlaw-2837	484	5	of	of	ADP
taxlaw-2837	484	6	premium	premium	ADJ
taxlaw-2837	484	7	tax	tax	NOUN
taxlaw-2837	484	8	credits	credit	NOUN
taxlaw-2837	484	9	could	could	AUX
taxlaw-2837	484	10	clearly	clearly	ADV
taxlaw-2837	484	11	be	be	AUX
taxlaw-2837	484	12	given	give	VERB
taxlaw-2837	484	13	to	to	ADP
taxlaw-2837	484	14	a	a	DET
taxlaw-2837	484	15	different	different	ADJ
taxlaw-2837	484	16	agency	agency	NOUN
taxlaw-2837	484	17	,	,	PUNCT
taxlaw-2837	484	18	with	with	ADP
taxlaw-2837	484	19	hhs	hhs	PROPN
taxlaw-2837	484	20	being	be	AUX
taxlaw-2837	484	21	the	the	DET
taxlaw-2837	484	22	most	most	ADV
taxlaw-2837	484	23	obvious	obvious	ADJ
taxlaw-2837	484	24	choice	choice	NOUN
taxlaw-2837	484	25	,	,	PUNCT
taxlaw-2837	484	26	the	the	DET
taxlaw-2837	484	27	irs	irs	PROPN
taxlaw-2837	484	28	would	would	AUX
taxlaw-2837	484	29	necessarily	necessarily	ADV
taxlaw-2837	484	30	have	have	VERB
taxlaw-2837	484	31	to	to	PART
taxlaw-2837	484	32	be	be	AUX
taxlaw-2837	484	33	involved	involve	VERB
taxlaw-2837	484	34	in	in	ADP
taxlaw-2837	484	35	order	order	NOUN
taxlaw-2837	484	36	to	to	PART
taxlaw-2837	484	37	provide	provide	VERB
taxlaw-2837	484	38	accurate	accurate	ADJ
taxlaw-2837	484	39	income	income	NOUN
taxlaw-2837	484	40	information	information	NOUN
taxlaw-2837	484	41	.	.	PUNCT
taxlaw-2837	485	1	but	but	CCONJ
taxlaw-2837	485	2	adding	add	VERB
taxlaw-2837	485	3	an	an	DET
taxlaw-2837	485	4	additional	additional	ADJ
taxlaw-2837	485	5	agency	agency	NOUN
taxlaw-2837	485	6	would	would	AUX
taxlaw-2837	485	7	not	not	PART
taxlaw-2837	485	8	seem	seem	VERB
taxlaw-2837	485	9	to	to	PART
taxlaw-2837	485	10	offer	offer	VERB
taxlaw-2837	485	11	any	any	DET
taxlaw-2837	485	12	efficiencies	efficiency	NOUN
taxlaw-2837	485	13	(	(	PUNCT
taxlaw-2837	485	14	other	other	ADJ
taxlaw-2837	485	15	than	than	ADP
taxlaw-2837	485	16	perhaps	perhaps	ADV
taxlaw-2837	485	17	making	make	VERB
taxlaw-2837	485	18	budget	budget	NOUN
taxlaw-2837	485	19	allocations	allocation	NOUN
taxlaw-2837	485	20	easier	easy	ADJ
taxlaw-2837	485	21	to	to	PART
taxlaw-2837	485	22	come	come	VERB
taxlaw-2837	485	23	by	by	ADP
taxlaw-2837	485	24	given	give	VERB
taxlaw-2837	485	25	the	the	DET
taxlaw-2837	485	26	politically	politically	ADV
taxlaw-2837	485	27	disfavored	disfavor	VERB
taxlaw-2837	485	28	status	status	NOUN
taxlaw-2837	485	29	the	the	DET
taxlaw-2837	485	30	irs	irs	PROPN
taxlaw-2837	485	31	currently	currently	ADV
taxlaw-2837	485	32	enjoys	enjoy	VERB
taxlaw-2837	485	33	)	)	PUNCT
taxlaw-2837	485	34	.	.	PUNCT
taxlaw-2837	486	1	similar	similar	ADJ
taxlaw-2837	486	2	reasoning	reasoning	NOUN
taxlaw-2837	486	3	supports	support	VERB
taxlaw-2837	486	4	irs	irs	PROPN
taxlaw-2837	486	5	involvement	involvement	NOUN
taxlaw-2837	486	6	in	in	ADP
taxlaw-2837	486	7	those	those	DET
taxlaw-2837	486	8	areas	area	NOUN
taxlaw-2837	486	9	of	of	ADP
taxlaw-2837	486	10	aca	aca	PROPN
taxlaw-2837	486	11	administration	administration	PROPN
taxlaw-2837	486	12	that	that	PRON
taxlaw-2837	486	13	require	require	VERB
taxlaw-2837	486	14	payments	payment	NOUN
taxlaw-2837	486	15	from	from	ADP
taxlaw-2837	486	16	taxpayers	taxpayer	NOUN
taxlaw-2837	486	17	to	to	ADP
taxlaw-2837	486	18	the	the	DET
taxlaw-2837	486	19	federal	federal	ADJ
taxlaw-2837	486	20	government	government	NOUN
taxlaw-2837	486	21	as	as	ADP
taxlaw-2837	486	22	part	part	NOUN
taxlaw-2837	486	23	of	of	ADP
taxlaw-2837	486	24	the	the	DET
taxlaw-2837	486	25	individual	individual	ADJ
taxlaw-2837	486	26	and	and	CCONJ
taxlaw-2837	486	27	employer	employer	NOUN
taxlaw-2837	486	28	mandates	mandate	NOUN
taxlaw-2837	486	29	.	.	PUNCT
taxlaw-2837	487	1	the	the	DET
taxlaw-2837	487	2	amount	amount	NOUN
taxlaw-2837	487	3	of	of	ADP
taxlaw-2837	487	4	the	the	DET
taxlaw-2837	487	5	individual	individual	ADJ
taxlaw-2837	487	6	mandate	mandate	NOUN
taxlaw-2837	487	7	varies	vary	VERB
taxlaw-2837	487	8	based	base	VERB
taxlaw-2837	487	9	on	on	ADP
taxlaw-2837	487	10	family	family	NOUN
taxlaw-2837	487	11	size	size	NOUN
taxlaw-2837	487	12	and	and	CCONJ
taxlaw-2837	487	13	income	income	NOUN
taxlaw-2837	487	14	,	,	PUNCT
taxlaw-2837	487	15	both	both	PRON
taxlaw-2837	487	16	of	of	ADP
taxlaw-2837	487	17	which	which	PRON
taxlaw-2837	487	18	are	be	AUX
taxlaw-2837	487	19	readily	readily	ADV
taxlaw-2837	487	20	available	available	ADJ
taxlaw-2837	487	21	to	to	ADP
taxlaw-2837	487	22	the	the	DET
taxlaw-2837	487	23	irs	irs	PROPN
taxlaw-2837	487	24	.	.	PUNCT
taxlaw-2837	488	1	and	and	CCONJ
taxlaw-2837	488	2	the	the	DET
taxlaw-2837	488	3	employer	employer	NOUN
taxlaw-2837	488	4	mandate	mandate	NOUN
taxlaw-2837	488	5	is	be	AUX
taxlaw-2837	488	6	based	base	VERB
taxlaw-2837	488	7	in	in	ADP
taxlaw-2837	488	8	part	part	NOUN
taxlaw-2837	488	9	on	on	ADP
taxlaw-2837	488	10	employer	employer	NOUN
taxlaw-2837	488	11	size	size	NOUN
taxlaw-2837	488	12	,	,	PUNCT
taxlaw-2837	488	13	again	again	ADV
taxlaw-2837	488	14	something	something	PRON
taxlaw-2837	488	15	the	the	DET
taxlaw-2837	488	16	irs	irs	PROPN
taxlaw-2837	488	17	already	already	ADV
taxlaw-2837	488	18	tracks	track	VERB
taxlaw-2837	488	19	.	.	PUNCT
taxlaw-2837	489	1	in	in	ADP
taxlaw-2837	489	2	addition	addition	NOUN
taxlaw-2837	489	3	,	,	PUNCT
taxlaw-2837	489	4	the	the	DET
taxlaw-2837	489	5	irs	irs	PROPN
taxlaw-2837	489	6	obviously	obviously	ADV
taxlaw-2837	489	7	already	already	ADV
taxlaw-2837	489	8	has	have	VERB
taxlaw-2837	489	9	a	a	DET
taxlaw-2837	489	10	procedure	procedure	NOUN
taxlaw-2837	489	11	in	in	ADP
taxlaw-2837	489	12	place	place	NOUN
taxlaw-2837	489	13	for	for	ADP
taxlaw-2837	489	14	collecting	collect	VERB
taxlaw-2837	489	15	amounts	amount	NOUN
taxlaw-2837	489	16	due	due	ADJ
taxlaw-2837	489	17	from	from	ADP
taxlaw-2837	489	18	the	the	DET
taxlaw-2837	489	19	same	same	ADJ
taxlaw-2837	489	20	119	119	NUM
taxlaw-2837	489	21	i.r.c	i.r.c	NOUN
taxlaw-2837	489	22	.	.	PUNCT
taxlaw-2837	490	1	§	§	PROPN
taxlaw-2837	490	2	§	§	PROPN
taxlaw-2837	490	3	9815	9815	NUM
taxlaw-2837	490	4	,	,	PUNCT
taxlaw-2837	490	5	4980d	4980d	NUM
taxlaw-2837	490	6	(	(	PUNCT
taxlaw-2837	490	7	2012	2012	NUM
taxlaw-2837	490	8	)	)	PUNCT
taxlaw-2837	490	9	.	.	PUNCT
taxlaw-2837	491	1	120	120	NUM
taxlaw-2837	491	2	hipaa	hipaa	PROPN
taxlaw-2837	491	3	mou	mou	PROPN
taxlaw-2837	491	4	,	,	PUNCT
taxlaw-2837	491	5	supra	supra	PROPN
taxlaw-2837	491	6	note	note	PROPN
taxlaw-2837	491	7	49	49	NUM
taxlaw-2837	491	8	,	,	PUNCT
taxlaw-2837	491	9	at	at	ADP
taxlaw-2837	491	10	70164	70164	NUM
taxlaw-2837	491	11	-	-	SYM
taxlaw-2837	491	12	65	65	NUM
taxlaw-2837	491	13	.	.	PUNCT
taxlaw-2837	491	14	121	121	NUM
taxlaw-2837	491	15	see	see	VERB
taxlaw-2837	491	16	notes	note	VERB
taxlaw-2837	491	17	69	69	NUM
taxlaw-2837	491	18	-	-	SYM
taxlaw-2837	491	19	71	71	NUM
taxlaw-2837	491	20	and	and	CCONJ
taxlaw-2837	491	21	accompanying	accompany	VERB
taxlaw-2837	491	22	text	text	NOUN
taxlaw-2837	491	23	.	.	PUNCT
taxlaw-2837	492	1	122	122	NUM
taxlaw-2837	492	2	panel	panel	NOUN
taxlaw-2837	492	3	3	3	NUM
taxlaw-2837	492	4	:	:	PUNCT
taxlaw-2837	492	5	negotiating	negotiate	VERB
taxlaw-2837	492	6	the	the	DET
taxlaw-2837	492	7	agency	agency	NOUN
taxlaw-2837	492	8	peace	peace	NOUN
taxlaw-2837	492	9	treaty	treaty	NOUN
taxlaw-2837	492	10	:	:	PUNCT
taxlaw-2837	492	11	reorganization	reorganization	NOUN
taxlaw-2837	492	12	plan	plan	NOUN
taxlaw-2837	492	13	no	no	INTJ
taxlaw-2837	492	14	.	.	NOUN
taxlaw-2837	492	15	4	4	NUM
taxlaw-2837	492	16	,	,	PUNCT
taxlaw-2837	492	17	6	6	NUM
taxlaw-2837	492	18	drexel	drexel	PROPN
taxlaw-2837	492	19	l.	l.	PROPN
taxlaw-2837	492	20	rev	rev	PROPN
taxlaw-2837	492	21	.	.	PROPN
taxlaw-2837	492	22	319	319	NUM
taxlaw-2837	492	23	,	,	PUNCT
taxlaw-2837	492	24	335	335	NUM
taxlaw-2837	492	25	(	(	PUNCT
taxlaw-2837	492	26	2014	2014	NUM
taxlaw-2837	492	27	)	)	PUNCT
taxlaw-2837	492	28	.	.	PUNCT
taxlaw-2837	493	1	142	142	NUM
taxlaw-2837	493	2	columbia	columbia	PROPN
taxlaw-2837	493	3	journal	journal	PROPN
taxlaw-2837	493	4	of	of	ADP
taxlaw-2837	493	5	tax	tax	NOUN
taxlaw-2837	493	6	law	law	NOUN
taxlaw-2837	493	7	[	[	X
taxlaw-2837	493	8	vol.7:123	vol.7:123	PROPN
taxlaw-2837	493	9	population	population	NOUN
taxlaw-2837	493	10	,	,	PUNCT
taxlaw-2837	493	11	something	something	PRON
taxlaw-2837	493	12	no	no	DET
taxlaw-2837	493	13	other	other	ADJ
taxlaw-2837	493	14	federal	federal	ADJ
taxlaw-2837	493	15	agency	agency	NOUN
taxlaw-2837	493	16	can	can	AUX
taxlaw-2837	493	17	claim	claim	VERB
taxlaw-2837	493	18	.	.	PUNCT
taxlaw-2837	494	1	and	and	CCONJ
taxlaw-2837	494	2	finally	finally	ADV
taxlaw-2837	494	3	,	,	PUNCT
taxlaw-2837	494	4	it	it	PRON
taxlaw-2837	494	5	is	be	AUX
taxlaw-2837	494	6	important	important	ADJ
taxlaw-2837	494	7	to	to	PART
taxlaw-2837	494	8	note	note	VERB
taxlaw-2837	494	9	that	that	SCONJ
taxlaw-2837	494	10	the	the	DET
taxlaw-2837	494	11	irs	irs	PROPN
taxlaw-2837	494	12	is	be	AUX
taxlaw-2837	494	13	required	require	VERB
taxlaw-2837	494	14	by	by	ADP
taxlaw-2837	494	15	constitutional	constitutional	ADJ
taxlaw-2837	494	16	limitations	limitation	NOUN
taxlaw-2837	494	17	to	to	PART
taxlaw-2837	494	18	be	be	AUX
taxlaw-2837	494	19	involved	involve	VERB
taxlaw-2837	494	20	in	in	ADP
taxlaw-2837	494	21	the	the	DET
taxlaw-2837	494	22	administration	administration	NOUN
taxlaw-2837	494	23	of	of	ADP
taxlaw-2837	494	24	the	the	DET
taxlaw-2837	494	25	individual	individual	ADJ
taxlaw-2837	494	26	mandate	mandate	NOUN
taxlaw-2837	494	27	.	.	PUNCT
taxlaw-2837	495	1	the	the	DET
taxlaw-2837	495	2	constitutionality	constitutionality	NOUN
taxlaw-2837	495	3	of	of	ADP
taxlaw-2837	495	4	the	the	DET
taxlaw-2837	495	5	individual	individual	ADJ
taxlaw-2837	495	6	mandate	mandate	NOUN
taxlaw-2837	495	7	was	be	AUX
taxlaw-2837	495	8	,	,	PUNCT
taxlaw-2837	495	9	after	after	ADV
taxlaw-2837	495	10	all	all	ADV
taxlaw-2837	495	11	,	,	PUNCT
taxlaw-2837	495	12	upheld	uphold	VERB
taxlaw-2837	495	13	as	as	ADP
taxlaw-2837	495	14	a	a	DET
taxlaw-2837	495	15	valid	valid	ADJ
taxlaw-2837	495	16	exercise	exercise	NOUN
taxlaw-2837	495	17	of	of	ADP
taxlaw-2837	495	18	congress	congress	PROPN
taxlaw-2837	495	19	’s	’s	PART
taxlaw-2837	495	20	taxing	tax	VERB
taxlaw-2837	495	21	powers.123	powers.123	NOUN
taxlaw-2837	495	22	but	but	CCONJ
taxlaw-2837	495	23	what	what	PRON
taxlaw-2837	495	24	about	about	ADP
taxlaw-2837	495	25	the	the	DET
taxlaw-2837	495	26	excise	excise	NOUN
taxlaw-2837	495	27	taxes	taxis	NOUN
taxlaw-2837	495	28	imposed	impose	VERB
taxlaw-2837	495	29	by	by	ADP
taxlaw-2837	495	30	the	the	DET
taxlaw-2837	495	31	aca	aca	PROPN
taxlaw-2837	495	32	?	?	PUNCT
taxlaw-2837	496	1	the	the	DET
taxlaw-2837	496	2	previous	previous	ADJ
taxlaw-2837	496	3	parts	part	NOUN
taxlaw-2837	496	4	have	have	AUX
taxlaw-2837	496	5	established	establish	VERB
taxlaw-2837	496	6	that	that	SCONJ
taxlaw-2837	496	7	excise	excise	NOUN
taxlaw-2837	496	8	taxes	taxis	NOUN
taxlaw-2837	496	9	can	can	AUX
taxlaw-2837	496	10	not	not	PART
taxlaw-2837	496	11	be	be	AUX
taxlaw-2837	496	12	thought	think	VERB
taxlaw-2837	496	13	of	of	ADP
taxlaw-2837	496	14	as	as	ADP
taxlaw-2837	496	15	“	"	PUNCT
taxlaw-2837	496	16	pure	pure	ADJ
taxlaw-2837	496	17	tax	tax	NOUN
taxlaw-2837	496	18	”	"	PUNCT
taxlaw-2837	496	19	provisions	provision	NOUN
taxlaw-2837	496	20	.	.	PUNCT
taxlaw-2837	497	1	they	they	PRON
taxlaw-2837	497	2	are	be	AUX
taxlaw-2837	497	3	distinct	distinct	ADJ
taxlaw-2837	497	4	from	from	ADP
taxlaw-2837	497	5	our	our	PRON
taxlaw-2837	497	6	general	general	ADJ
taxlaw-2837	497	7	income	income	NOUN
taxlaw-2837	497	8	tax	tax	NOUN
taxlaw-2837	497	9	system	system	NOUN
taxlaw-2837	497	10	and	and	CCONJ
taxlaw-2837	497	11	are	be	AUX
taxlaw-2837	497	12	not	not	PART
taxlaw-2837	497	13	designed	design	VERB
taxlaw-2837	497	14	to	to	PART
taxlaw-2837	497	15	raise	raise	VERB
taxlaw-2837	497	16	revenue	revenue	NOUN
taxlaw-2837	497	17	.	.	PUNCT
taxlaw-2837	498	1	they	they	PRON
taxlaw-2837	498	2	function	function	VERB
taxlaw-2837	498	3	as	as	ADP
taxlaw-2837	498	4	compliance	compliance	NOUN
taxlaw-2837	498	5	mechanisms	mechanism	NOUN
taxlaw-2837	498	6	in	in	ADP
taxlaw-2837	498	7	the	the	DET
taxlaw-2837	498	8	case	case	NOUN
taxlaw-2837	498	9	of	of	ADP
taxlaw-2837	498	10	section	section	NOUN
taxlaw-2837	498	11	9815	9815	NUM
taxlaw-2837	498	12	and	and	CCONJ
taxlaw-2837	498	13	as	as	ADP
taxlaw-2837	498	14	a	a	DET
taxlaw-2837	498	15	cost	cost	NOUN
taxlaw-2837	498	16	-	-	PUNCT
taxlaw-2837	498	17	control	control	NOUN
taxlaw-2837	498	18	mechanism	mechanism	NOUN
taxlaw-2837	498	19	in	in	ADP
taxlaw-2837	498	20	the	the	DET
taxlaw-2837	498	21	case	case	NOUN
taxlaw-2837	498	22	of	of	ADP
taxlaw-2837	498	23	the	the	DET
taxlaw-2837	498	24	cadillac	cadillac	PROPN
taxlaw-2837	498	25	tax	tax	NOUN
taxlaw-2837	498	26	.	.	PUNCT
taxlaw-2837	499	1	but	but	CCONJ
taxlaw-2837	499	2	these	these	DET
taxlaw-2837	499	3	provisions	provision	NOUN
taxlaw-2837	499	4	are	be	AUX
taxlaw-2837	499	5	likely	likely	ADJ
taxlaw-2837	499	6	to	to	PART
taxlaw-2837	499	7	accomplish	accomplish	VERB
taxlaw-2837	499	8	their	their	PRON
taxlaw-2837	499	9	goals	goal	NOUN
taxlaw-2837	499	10	without	without	ADP
taxlaw-2837	499	11	any	any	DET
taxlaw-2837	499	12	active	active	ADJ
taxlaw-2837	499	13	irs	irs	PROPN
taxlaw-2837	499	14	enforcement	enforcement	NOUN
taxlaw-2837	499	15	,	,	PUNCT
taxlaw-2837	499	16	and	and	CCONJ
taxlaw-2837	499	17	in	in	ADP
taxlaw-2837	499	18	this	this	DET
taxlaw-2837	499	19	sense	sense	NOUN
taxlaw-2837	499	20	appear	appear	VERB
taxlaw-2837	499	21	to	to	PART
taxlaw-2837	499	22	be	be	AUX
taxlaw-2837	499	23	highly	highly	ADV
taxlaw-2837	499	24	efficient	efficient	ADJ
taxlaw-2837	499	25	.	.	PUNCT
taxlaw-2837	500	1	the	the	DET
taxlaw-2837	500	2	troublesome	troublesome	ADJ
taxlaw-2837	500	3	part	part	NOUN
taxlaw-2837	500	4	of	of	ADP
taxlaw-2837	500	5	the	the	DET
taxlaw-2837	500	6	excise	excise	NOUN
taxlaw-2837	500	7	taxes	taxis	NOUN
taxlaw-2837	500	8	,	,	PUNCT
taxlaw-2837	500	9	from	from	ADP
taxlaw-2837	500	10	a	a	DET
taxlaw-2837	500	11	tax	tax	NOUN
taxlaw-2837	500	12	administrative	administrative	ADJ
taxlaw-2837	500	13	standpoint	standpoint	NOUN
taxlaw-2837	500	14	,	,	PUNCT
taxlaw-2837	500	15	is	be	AUX
taxlaw-2837	500	16	the	the	DET
taxlaw-2837	500	17	rulemaking	rulemake	VERB
taxlaw-2837	500	18	burden	burden	NOUN
taxlaw-2837	500	19	that	that	PRON
taxlaw-2837	500	20	comes	come	VERB
taxlaw-2837	500	21	along	along	ADP
taxlaw-2837	500	22	with	with	ADP
taxlaw-2837	500	23	the	the	DET
taxlaw-2837	500	24	excise	excise	NOUN
taxlaw-2837	500	25	taxes.124	taxes.124	NOUN
taxlaw-2837	500	26	as	as	SCONJ
taxlaw-2837	500	27	professor	professor	PROPN
taxlaw-2837	500	28	hickman	hickman	PROPN
taxlaw-2837	500	29	has	have	AUX
taxlaw-2837	500	30	documented	document	VERB
taxlaw-2837	500	31	,	,	PUNCT
taxlaw-2837	500	32	nearly	nearly	ADV
taxlaw-2837	500	33	ten	ten	NUM
taxlaw-2837	500	34	percent	percent	NOUN
taxlaw-2837	500	35	of	of	ADP
taxlaw-2837	500	36	irs	irs	PROPN
taxlaw-2837	500	37	rulemaking	rulemaking	NOUN
taxlaw-2837	500	38	projects	project	NOUN
taxlaw-2837	500	39	between	between	ADP
taxlaw-2837	500	40	2008	2008	NUM
taxlaw-2837	500	41	and	and	CCONJ
taxlaw-2837	500	42	2012	2012	NUM
taxlaw-2837	500	43	were	be	AUX
taxlaw-2837	500	44	aca	aca	PROPN
taxlaw-2837	500	45	-	-	PUNCT
taxlaw-2837	500	46	related	relate	VERB
taxlaw-2837	500	47	tasks.125	tasks.125	PRON
taxlaw-2837	500	48	however	however	ADV
taxlaw-2837	500	49	,	,	PUNCT
taxlaw-2837	500	50	many	many	ADJ
taxlaw-2837	500	51	of	of	ADP
taxlaw-2837	500	52	these	these	DET
taxlaw-2837	500	53	regulations	regulation	NOUN
taxlaw-2837	500	54	do	do	AUX
taxlaw-2837	500	55	involve	involve	VERB
taxlaw-2837	500	56	tasks	task	NOUN
taxlaw-2837	500	57	or	or	CCONJ
taxlaw-2837	500	58	topics	topic	NOUN
taxlaw-2837	500	59	that	that	PRON
taxlaw-2837	500	60	are	be	AUX
taxlaw-2837	500	61	squarely	squarely	ADV
taxlaw-2837	500	62	within	within	ADP
taxlaw-2837	500	63	irs	irs	PROPN
taxlaw-2837	500	64	expertise	expertise	NOUN
taxlaw-2837	500	65	.	.	PUNCT
taxlaw-2837	501	1	for	for	ADP
taxlaw-2837	501	2	example	example	NOUN
taxlaw-2837	501	3	,	,	PUNCT
taxlaw-2837	501	4	rulemaking	rulemake	VERB
taxlaw-2837	501	5	on	on	ADP
taxlaw-2837	501	6	how	how	SCONJ
taxlaw-2837	501	7	employees	employee	NOUN
taxlaw-2837	501	8	are	be	AUX
taxlaw-2837	501	9	to	to	PART
taxlaw-2837	501	10	be	be	AUX
taxlaw-2837	501	11	counted	count	VERB
taxlaw-2837	501	12	and	and	CCONJ
taxlaw-2837	501	13	how	how	SCONJ
taxlaw-2837	501	14	employers	employer	NOUN
taxlaw-2837	501	15	are	be	AUX
taxlaw-2837	501	16	to	to	PART
taxlaw-2837	501	17	be	be	AUX
taxlaw-2837	501	18	aggregated	aggregate	VERB
taxlaw-2837	501	19	for	for	ADP
taxlaw-2837	501	20	purposes	purpose	NOUN
taxlaw-2837	501	21	of	of	ADP
taxlaw-2837	501	22	the	the	DET
taxlaw-2837	501	23	employer	employer	NOUN
taxlaw-2837	501	24	mandate	mandate	NOUN
taxlaw-2837	501	25	are	be	AUX
taxlaw-2837	501	26	subjects	subject	NOUN
taxlaw-2837	501	27	with	with	ADP
taxlaw-2837	501	28	which	which	PRON
taxlaw-2837	501	29	the	the	DET
taxlaw-2837	501	30	irs	irs	PROPN
taxlaw-2837	501	31	has	have	VERB
taxlaw-2837	501	32	vast	vast	ADJ
taxlaw-2837	501	33	experience	experience	NOUN
taxlaw-2837	501	34	.	.	PUNCT
taxlaw-2837	502	1	similarly	similarly	ADV
taxlaw-2837	502	2	,	,	PUNCT
taxlaw-2837	502	3	rulemaking	rulemake	VERB
taxlaw-2837	502	4	regarding	regard	VERB
taxlaw-2837	502	5	the	the	DET
taxlaw-2837	502	6	computation	computation	NOUN
taxlaw-2837	502	7	of	of	ADP
taxlaw-2837	502	8	individual	individual	ADJ
taxlaw-2837	502	9	mandate	mandate	NOUN
taxlaw-2837	502	10	penalties	penalty	NOUN
taxlaw-2837	502	11	,	,	PUNCT
taxlaw-2837	502	12	reconciliation	reconciliation	NOUN
taxlaw-2837	502	13	and	and	CCONJ
taxlaw-2837	502	14	reporting	reporting	NOUN
taxlaw-2837	502	15	requirements	requirement	NOUN
taxlaw-2837	502	16	for	for	ADP
taxlaw-2837	502	17	the	the	DET
taxlaw-2837	502	18	individual	individual	ADJ
taxlaw-2837	502	19	mandate	mandate	NOUN
taxlaw-2837	502	20	are	be	AUX
taxlaw-2837	502	21	also	also	ADV
taxlaw-2837	502	22	standard	standard	ADJ
taxlaw-2837	502	23	irs	irs	PROPN
taxlaw-2837	502	24	functions	function	NOUN
taxlaw-2837	502	25	.	.	PUNCT
taxlaw-2837	503	1	however	however	ADV
taxlaw-2837	503	2	,	,	PUNCT
taxlaw-2837	503	3	many	many	ADJ
taxlaw-2837	503	4	other	other	ADJ
taxlaw-2837	503	5	regulations	regulation	NOUN
taxlaw-2837	503	6	appear	appear	VERB
taxlaw-2837	503	7	to	to	PART
taxlaw-2837	503	8	have	have	VERB
taxlaw-2837	503	9	no	no	DET
taxlaw-2837	503	10	obvious	obvious	ADJ
taxlaw-2837	503	11	relationship	relationship	NOUN
taxlaw-2837	503	12	to	to	ADP
taxlaw-2837	503	13	either	either	CCONJ
taxlaw-2837	503	14	the	the	DET
taxlaw-2837	503	15	tax	tax	NOUN
taxlaw-2837	503	16	system	system	NOUN
taxlaw-2837	503	17	or	or	CCONJ
taxlaw-2837	503	18	irs	irs	PROPN
taxlaw-2837	503	19	expertise	expertise	NOUN
taxlaw-2837	503	20	.	.	PUNCT
taxlaw-2837	504	1	irs	irs	PROPN
taxlaw-2837	504	2	regulations	regulation	NOUN
taxlaw-2837	504	3	have	have	AUX
taxlaw-2837	504	4	covered	cover	VERB
taxlaw-2837	504	5	such	such	ADJ
taxlaw-2837	504	6	diverse	diverse	ADJ
taxlaw-2837	504	7	topics	topic	NOUN
taxlaw-2837	504	8	as	as	ADP
taxlaw-2837	504	9	the	the	DET
taxlaw-2837	504	10	requirements	requirement	NOUN
taxlaw-2837	504	11	for	for	ADP
taxlaw-2837	504	12	group	group	NOUN
taxlaw-2837	504	13	health	health	NOUN
taxlaw-2837	504	14	plans	plan	NOUN
taxlaw-2837	504	15	to	to	PART
taxlaw-2837	504	16	(	(	PUNCT
taxlaw-2837	504	17	1	1	X
taxlaw-2837	504	18	)	)	PUNCT
taxlaw-2837	504	19	cover	cover	VERB
taxlaw-2837	504	20	preventive	preventive	ADJ
taxlaw-2837	504	21	services	service	NOUN
taxlaw-2837	504	22	,	,	PUNCT
taxlaw-2837	504	23	including	include	VERB
taxlaw-2837	504	24	religious	religious	ADJ
taxlaw-2837	504	25	exemptions	exemption	NOUN
taxlaw-2837	504	26	therefrom	therefrom	NOUN
taxlaw-2837	504	27	resulting	result	VERB
taxlaw-2837	504	28	from	from	ADP
taxlaw-2837	504	29	the	the	DET
taxlaw-2837	504	30	hobby	hobby	ADJ
taxlaw-2837	504	31	lobby	lobby	NOUN
taxlaw-2837	504	32	decision	decision	NOUN
taxlaw-2837	504	33	,	,	PUNCT
taxlaw-2837	504	34	(	(	PUNCT
taxlaw-2837	504	35	2	2	X
taxlaw-2837	504	36	)	)	PUNCT
taxlaw-2837	504	37	comply	comply	NOUN
taxlaw-2837	504	38	with	with	ADP
taxlaw-2837	504	39	specific	specific	ADJ
taxlaw-2837	504	40	procedures	procedure	NOUN
taxlaw-2837	504	41	when	when	SCONJ
taxlaw-2837	504	42	processing	processing	NOUN
taxlaw-2837	504	43	claims	claim	NOUN
taxlaw-2837	504	44	,	,	PUNCT
taxlaw-2837	504	45	(	(	PUNCT
taxlaw-2837	504	46	3	3	X
taxlaw-2837	504	47	)	)	PUNCT
taxlaw-2837	504	48	cover	cover	VERB
taxlaw-2837	504	49	pre	pre	ADJ
taxlaw-2837	504	50	-	-	ADJ
taxlaw-2837	504	51	existing	exist	VERB
taxlaw-2837	504	52	health	health	NOUN
taxlaw-2837	504	53	conditions	condition	NOUN
taxlaw-2837	504	54	,	,	PUNCT
taxlaw-2837	504	55	(	(	PUNCT
taxlaw-2837	504	56	4	4	X
taxlaw-2837	504	57	)	)	PUNCT
taxlaw-2837	504	58	not	not	PART
taxlaw-2837	504	59	include	include	VERB
taxlaw-2837	504	60	certain	certain	ADJ
taxlaw-2837	504	61	lifetime	lifetime	NOUN
taxlaw-2837	504	62	and	and	CCONJ
taxlaw-2837	504	63	annual	annual	ADJ
taxlaw-2837	504	64	limits	limit	NOUN
taxlaw-2837	504	65	on	on	ADP
taxlaw-2837	504	66	benefits	benefit	NOUN
taxlaw-2837	504	67	,	,	PUNCT
taxlaw-2837	504	68	(	(	PUNCT
taxlaw-2837	504	69	5	5	X
taxlaw-2837	504	70	)	)	PUNCT
taxlaw-2837	504	71	cover	cover	VERB
taxlaw-2837	504	72	children	child	NOUN
taxlaw-2837	504	73	through	through	ADP
taxlaw-2837	504	74	age	age	NOUN
taxlaw-2837	504	75	26	26	NUM
taxlaw-2837	504	76	,	,	PUNCT
taxlaw-2837	504	77	and	and	CCONJ
taxlaw-2837	504	78	(	(	PUNCT
taxlaw-2837	504	79	6	6	X
taxlaw-2837	504	80	)	)	PUNCT
taxlaw-2837	504	81	not	not	PART
taxlaw-2837	504	82	rescind	rescind	VERB
taxlaw-2837	504	83	coverage	coverage	NOUN
taxlaw-2837	504	84	except	except	SCONJ
taxlaw-2837	504	85	in	in	ADP
taxlaw-2837	504	86	specific	specific	ADJ
taxlaw-2837	504	87	circumstances	circumstance	NOUN
taxlaw-2837	504	88	.	.	PUNCT
taxlaw-2837	505	1	it	it	PRON
taxlaw-2837	505	2	is	be	AUX
taxlaw-2837	505	3	in	in	ADP
taxlaw-2837	505	4	this	this	DET
taxlaw-2837	505	5	health	health	NOUN
taxlaw-2837	505	6	policy	policy	NOUN
taxlaw-2837	505	7	arena	arena	NOUN
taxlaw-2837	505	8	that	that	PRON
taxlaw-2837	505	9	i	i	PRON
taxlaw-2837	505	10	believe	believe	VERB
taxlaw-2837	505	11	the	the	DET
taxlaw-2837	505	12	strongest	strong	ADJ
taxlaw-2837	505	13	arguments	argument	NOUN
taxlaw-2837	505	14	can	can	AUX
taxlaw-2837	505	15	be	be	AUX
taxlaw-2837	505	16	made	make	VERB
taxlaw-2837	505	17	against	against	ADP
taxlaw-2837	505	18	irs	irs	PROPN
taxlaw-2837	505	19	involvement	involvement	NOUN
taxlaw-2837	505	20	.	.	PUNCT
taxlaw-2837	506	1	yet	yet	ADV
taxlaw-2837	506	2	,	,	PUNCT
taxlaw-2837	506	3	the	the	DET
taxlaw-2837	506	4	health	health	NOUN
taxlaw-2837	506	5	policy	policy	NOUN
taxlaw-2837	506	6	regulations	regulation	NOUN
taxlaw-2837	506	7	just	just	ADV
taxlaw-2837	506	8	mentioned	mention	VERB
taxlaw-2837	506	9	were	be	AUX
taxlaw-2837	506	10	not	not	PART
taxlaw-2837	506	11	promulgated	promulgate	VERB
taxlaw-2837	506	12	solely	solely	ADV
taxlaw-2837	506	13	by	by	ADP
taxlaw-2837	506	14	the	the	DET
taxlaw-2837	506	15	irs	irs	PROPN
taxlaw-2837	506	16	.	.	PUNCT
taxlaw-2837	507	1	because	because	SCONJ
taxlaw-2837	507	2	the	the	DET
taxlaw-2837	507	3	group	group	NOUN
taxlaw-2837	507	4	health	health	NOUN
taxlaw-2837	507	5	plan	plan	NOUN
taxlaw-2837	507	6	requirements	requirement	NOUN
taxlaw-2837	507	7	are	be	AUX
taxlaw-2837	507	8	codified	codify	VERB
taxlaw-2837	507	9	in	in	ADP
taxlaw-2837	507	10	three	three	NUM
taxlaw-2837	507	11	statutes	statute	NOUN
taxlaw-2837	507	12	,	,	PUNCT
taxlaw-2837	507	13	they	they	PRON
taxlaw-2837	507	14	were	be	AUX
taxlaw-2837	507	15	jointly	jointly	ADV
taxlaw-2837	507	16	promulgated	promulgate	VERB
taxlaw-2837	507	17	pursuant	pursuant	ADV
taxlaw-2837	507	18	to	to	ADP
taxlaw-2837	507	19	the	the	DET
taxlaw-2837	507	20	1999	1999	NUM
taxlaw-2837	507	21	mou	mou	NOUN
taxlaw-2837	507	22	by	by	ADP
taxlaw-2837	507	23	irs	irs	PROPN
taxlaw-2837	507	24	,	,	PUNCT
taxlaw-2837	507	25	hhs	hhs	PROPN
taxlaw-2837	507	26	,	,	PUNCT
taxlaw-2837	507	27	and	and	CCONJ
taxlaw-2837	507	28	labor	labor	NOUN
taxlaw-2837	507	29	.	.	PUNCT
taxlaw-2837	508	1	it	it	PRON
taxlaw-2837	508	2	is	be	AUX
taxlaw-2837	508	3	possible	possible	ADJ
taxlaw-2837	508	4	,	,	PUNCT
taxlaw-2837	508	5	therefore	therefore	ADV
taxlaw-2837	508	6	,	,	PUNCT
taxlaw-2837	508	7	that	that	SCONJ
taxlaw-2837	508	8	the	the	DET
taxlaw-2837	508	9	irs	irs	PROPN
taxlaw-2837	508	10	’s	’s	PART
taxlaw-2837	508	11	actual	actual	ADJ
taxlaw-2837	508	12	involvement	involvement	NOUN
taxlaw-2837	508	13	in	in	ADP
taxlaw-2837	508	14	these	these	DET
taxlaw-2837	508	15	health	health	NOUN
taxlaw-2837	508	16	policy	policy	NOUN
taxlaw-2837	508	17	oriented	orient	VERB
taxlaw-2837	508	18	regulations	regulation	NOUN
taxlaw-2837	508	19	was	be	AUX
taxlaw-2837	508	20	minimal	minimal	ADJ
taxlaw-2837	508	21	,	,	PUNCT
taxlaw-2837	508	22	with	with	ADP
taxlaw-2837	508	23	the	the	DET
taxlaw-2837	508	24	irs	irs	PROPN
taxlaw-2837	508	25	deferring	defer	VERB
taxlaw-2837	508	26	to	to	ADP
taxlaw-2837	508	27	hhs	hhs	PROPN
taxlaw-2837	508	28	’s	’s	PART
taxlaw-2837	508	29	lead	lead	NOUN
taxlaw-2837	508	30	—	—	PUNCT
taxlaw-2837	508	31	but	but	CCONJ
taxlaw-2837	508	32	no	no	DET
taxlaw-2837	508	33	publicly	publicly	ADV
taxlaw-2837	508	34	available	available	ADJ
taxlaw-2837	508	35	information	information	NOUN
taxlaw-2837	508	36	confirms	confirm	VERB
taxlaw-2837	508	37	whether	whether	SCONJ
taxlaw-2837	508	38	that	that	DET
taxlaw-2837	508	39	intuition	intuition	NOUN
taxlaw-2837	508	40	is	be	AUX
taxlaw-2837	508	41	accurate	accurate	ADJ
taxlaw-2837	508	42	.	.	PUNCT
taxlaw-2837	509	1	vi	vi	X
taxlaw-2837	509	2	.	.	PROPN
taxlaw-2837	509	3	conclusion	conclusion	NOUN
taxlaw-2837	509	4	the	the	DET
taxlaw-2837	509	5	irs	irs	PROPN
taxlaw-2837	509	6	is	be	AUX
taxlaw-2837	509	7	overburdened	overburden	VERB
taxlaw-2837	509	8	,	,	PUNCT
taxlaw-2837	509	9	and	and	CCONJ
taxlaw-2837	509	10	coming	come	VERB
taxlaw-2837	509	11	dangerously	dangerously	ADV
taxlaw-2837	509	12	close	close	ADJ
taxlaw-2837	509	13	to	to	ADP
taxlaw-2837	509	14	being	be	AUX
taxlaw-2837	509	15	unable	unable	ADJ
taxlaw-2837	509	16	to	to	PART
taxlaw-2837	509	17	competently	competently	ADV
taxlaw-2837	509	18	perform	perform	VERB
taxlaw-2837	509	19	its	its	PRON
taxlaw-2837	509	20	core	core	ADJ
taxlaw-2837	509	21	revenue	revenue	NOUN
taxlaw-2837	509	22	-	-	PUNCT
taxlaw-2837	509	23	raising	raise	VERB
taxlaw-2837	509	24	function	function	NOUN
taxlaw-2837	509	25	.	.	PUNCT
taxlaw-2837	510	1	yet	yet	CCONJ
taxlaw-2837	510	2	congress	congress	PROPN
taxlaw-2837	510	3	continues	continue	VERB
taxlaw-2837	510	4	to	to	PART
taxlaw-2837	510	5	add	add	VERB
taxlaw-2837	510	6	to	to	ADP
taxlaw-2837	510	7	the	the	DET
taxlaw-2837	510	8	irs	irs	PROPN
taxlaw-2837	510	9	’s	’s	PART
taxlaw-2837	510	10	workload	workload	NOUN
taxlaw-2837	510	11	,	,	PUNCT
taxlaw-2837	510	12	most	most	ADV
taxlaw-2837	510	13	notably	notably	ADV
taxlaw-2837	510	14	in	in	ADP
taxlaw-2837	510	15	recently	recently	ADV
taxlaw-2837	510	16	years	year	NOUN
taxlaw-2837	510	17	through	through	ADP
taxlaw-2837	510	18	the	the	DET
taxlaw-2837	510	19	many	many	ADJ
taxlaw-2837	510	20	tax	tax	NOUN
taxlaw-2837	510	21	-	-	PUNCT
taxlaw-2837	510	22	related	relate	VERB
taxlaw-2837	510	23	provisions	provision	NOUN
taxlaw-2837	510	24	of	of	ADP
taxlaw-2837	510	25	the	the	DET
taxlaw-2837	510	26	aca	aca	PROPN
taxlaw-2837	510	27	.	.	PUNCT
taxlaw-2837	511	1	while	while	SCONJ
taxlaw-2837	511	2	the	the	DET
taxlaw-2837	511	3	irs	irs	PROPN
taxlaw-2837	511	4	has	have	AUX
taxlaw-2837	511	5	always	always	ADV
taxlaw-2837	511	6	had	have	VERB
taxlaw-2837	511	7	a	a	DET
taxlaw-2837	511	8	role	role	NOUN
taxlaw-2837	511	9	to	to	PART
taxlaw-2837	511	10	play	play	VERB
taxlaw-2837	511	11	in	in	ADP
taxlaw-2837	511	12	regulated	regulated	ADJ
taxlaw-2837	511	13	employer	employer	NOUN
taxlaw-2837	511	14	-	-	PUNCT
taxlaw-2837	511	15	provided	provide	VERB
taxlaw-2837	511	16	benefits	benefit	NOUN
taxlaw-2837	511	17	,	,	PUNCT
taxlaw-2837	511	18	the	the	DET
taxlaw-2837	511	19	aca	aca	PROPN
taxlaw-2837	511	20	substantially	substantially	ADV
taxlaw-2837	511	21	expands	expand	VERB
taxlaw-2837	511	22	that	that	DET
taxlaw-2837	511	23	role	role	NOUN
taxlaw-2837	511	24	.	.	PUNCT
taxlaw-2837	512	1	this	this	PRON
taxlaw-2837	512	2	raises	raise	VERB
taxlaw-2837	512	3	an	an	DET
taxlaw-2837	512	4	obvious	obvious	ADJ
taxlaw-2837	512	5	question	question	NOUN
taxlaw-2837	512	6	of	of	ADP
taxlaw-2837	512	7	whether	whether	SCONJ
taxlaw-2837	512	8	it	it	PRON
taxlaw-2837	512	9	is	be	AUX
taxlaw-2837	512	10	wise	wise	ADJ
taxlaw-2837	512	11	to	to	PART
taxlaw-2837	512	12	give	give	VERB
taxlaw-2837	512	13	the	the	DET
taxlaw-2837	512	14	irs	irs	PROPN
taxlaw-2837	512	15	what	what	PRON
taxlaw-2837	512	16	appears	appear	VERB
taxlaw-2837	512	17	to	to	PART
taxlaw-2837	512	18	be	be	AUX
taxlaw-2837	512	19	a	a	DET
taxlaw-2837	512	20	primary	primary	ADJ
taxlaw-2837	512	21	role	role	NOUN
taxlaw-2837	512	22	in	in	ADP
taxlaw-2837	512	23	health	health	NOUN
taxlaw-2837	512	24	plan	plan	NOUN
taxlaw-2837	512	25	regulation	regulation	NOUN
taxlaw-2837	512	26	.	.	PUNCT
taxlaw-2837	513	1	123	123	NUM
taxlaw-2837	513	2	nat’l	nat’l	PROPN
taxlaw-2837	513	3	fed’n	fed’n	NUM
taxlaw-2837	513	4	of	of	ADP
taxlaw-2837	513	5	indep	indep	NOUN
taxlaw-2837	513	6	.	.	PUNCT
taxlaw-2837	514	1	bus	bus	NOUN
taxlaw-2837	514	2	.	.	PUNCT
taxlaw-2837	515	1	v.	v.	ADP
taxlaw-2837	515	2	sebelius	sebelius	PROPN
taxlaw-2837	515	3	,	,	PUNCT
taxlaw-2837	515	4	132	132	NUM
taxlaw-2837	515	5	s.	s.	PROPN
taxlaw-2837	515	6	ct	ct	PROPN
taxlaw-2837	515	7	.	.	PROPN
taxlaw-2837	515	8	2566	2566	NUM
taxlaw-2837	515	9	,	,	PUNCT
taxlaw-2837	515	10	2593	2593	NUM
taxlaw-2837	515	11	-	-	SYM
taxlaw-2837	515	12	2601	2601	NUM
taxlaw-2837	515	13	(	(	PUNCT
taxlaw-2837	515	14	2012	2012	NUM
taxlaw-2837	515	15	)	)	PUNCT
taxlaw-2837	515	16	.	.	PUNCT
taxlaw-2837	516	1	124	124	NUM
taxlaw-2837	516	2	see	see	VERB
taxlaw-2837	516	3	generally	generally	ADV
taxlaw-2837	516	4	kristin	kristin	PROPN
taxlaw-2837	516	5	e.	e.	PROPN
taxlaw-2837	516	6	hickman	hickman	PROPN
taxlaw-2837	516	7	,	,	PUNCT
taxlaw-2837	516	8	administering	administer	VERB
taxlaw-2837	516	9	the	the	DET
taxlaw-2837	516	10	tax	tax	NOUN
taxlaw-2837	516	11	system	system	NOUN
taxlaw-2837	516	12	we	we	PRON
taxlaw-2837	516	13	have	have	VERB
taxlaw-2837	516	14	,	,	PUNCT
taxlaw-2837	516	15	63	63	NUM
taxlaw-2837	516	16	duke	duke	PROPN
taxlaw-2837	516	17	l.	l.	PROPN
taxlaw-2837	516	18	j.	j.	PROPN
taxlaw-2837	516	19	1717	1717	NUM
taxlaw-2837	516	20	(	(	PUNCT
taxlaw-2837	516	21	2014	2014	NUM
taxlaw-2837	516	22	)	)	PUNCT
taxlaw-2837	516	23	.	.	PUNCT
taxlaw-2837	517	1	125	125	NUM
taxlaw-2837	517	2	i	i	PRON
taxlaw-2837	517	3	d.	d.	PROPN
taxlaw-2837	517	4	at	at	ADP
taxlaw-2837	517	5	1748	1748	NUM
taxlaw-2837	517	6	.	.	PUNCT
taxlaw-2837	518	1	the	the	DET
taxlaw-2837	518	2	percentage	percentage	NOUN
taxlaw-2837	518	3	of	of	ADP
taxlaw-2837	518	4	aca	aca	PROPN
taxlaw-2837	518	5	-	-	PUNCT
taxlaw-2837	518	6	related	relate	VERB
taxlaw-2837	518	7	rulemaking	rulemaking	NOUN
taxlaw-2837	518	8	climbs	climb	VERB
taxlaw-2837	518	9	to	to	ADP
taxlaw-2837	518	10	15.8	15.8	NUM
taxlaw-2837	518	11	%	%	NOUN
taxlaw-2837	518	12	if	if	SCONJ
taxlaw-2837	518	13	pages	page	NOUN
taxlaw-2837	518	14	of	of	ADP
taxlaw-2837	518	15	rulemaking	rulemaking	NOUN
taxlaw-2837	518	16	are	be	AUX
taxlaw-2837	518	17	counted	count	VERB
taxlaw-2837	518	18	instead	instead	ADV
taxlaw-2837	518	19	of	of	ADP
taxlaw-2837	518	20	rulemaking	rulemake	VERB
taxlaw-2837	518	21	projects	project	NOUN
taxlaw-2837	518	22	.	.	PUNCT
taxlaw-2837	519	1	i	i	PRON
taxlaw-2837	519	2	d.	d.	PROPN
taxlaw-2837	519	3	at	at	ADP
taxlaw-2837	519	4	1750	1750	NUM
taxlaw-2837	519	5	.	.	PUNCT
taxlaw-2837	520	1	2016	2016	NUM
taxlaw-2837	520	2	]	]	PUNCT
taxlaw-2837	520	3	a	a	DET
taxlaw-2837	520	4	partial	partial	ADJ
taxlaw-2837	520	5	defense	defense	NOUN
taxlaw-2837	520	6	of	of	ADP
taxlaw-2837	520	7	the	the	DET
taxlaw-2837	520	8	irs	irs	PROPN
taxlaw-2837	520	9	as	as	ADP
taxlaw-2837	520	10	health	health	NOUN
taxlaw-2837	520	11	care	care	NOUN
taxlaw-2837	520	12	agency	agency	PROPN
taxlaw-2837	520	13	143	143	NUM
taxlaw-2837	520	14	as	as	SCONJ
taxlaw-2837	520	15	this	this	DET
taxlaw-2837	520	16	article	article	NOUN
taxlaw-2837	520	17	has	have	AUX
taxlaw-2837	520	18	argued	argue	VERB
taxlaw-2837	520	19	,	,	PUNCT
taxlaw-2837	520	20	however	however	ADV
taxlaw-2837	520	21	,	,	PUNCT
taxlaw-2837	520	22	much	much	ADJ
taxlaw-2837	520	23	of	of	ADP
taxlaw-2837	520	24	the	the	DET
taxlaw-2837	520	25	irs	irs	PROPN
taxlaw-2837	520	26	’s	’s	PART
taxlaw-2837	520	27	involvement	involvement	NOUN
taxlaw-2837	520	28	appears	appear	VERB
taxlaw-2837	520	29	not	not	PART
taxlaw-2837	520	30	only	only	ADV
taxlaw-2837	520	31	defensible	defensible	ADJ
taxlaw-2837	520	32	but	but	CCONJ
taxlaw-2837	520	33	efficient	efficient	ADJ
taxlaw-2837	520	34	.	.	PUNCT
taxlaw-2837	521	1	for	for	ADP
taxlaw-2837	521	2	better	well	ADJ
taxlaw-2837	521	3	or	or	CCONJ
taxlaw-2837	521	4	for	for	ADP
taxlaw-2837	521	5	worse	bad	ADJ
taxlaw-2837	521	6	,	,	PUNCT
taxlaw-2837	521	7	there	there	PRON
taxlaw-2837	521	8	is	be	VERB
taxlaw-2837	521	9	no	no	DET
taxlaw-2837	521	10	better	well	ADJ
taxlaw-2837	521	11	system	system	NOUN
taxlaw-2837	521	12	for	for	ADP
taxlaw-2837	521	13	processing	processing	NOUN
taxlaw-2837	521	14	payments	payment	NOUN
taxlaw-2837	521	15	to	to	ADP
taxlaw-2837	521	16	or	or	CCONJ
taxlaw-2837	521	17	from	from	ADP
taxlaw-2837	521	18	a	a	DET
taxlaw-2837	521	19	large	large	ADJ
taxlaw-2837	521	20	number	number	NOUN
taxlaw-2837	521	21	of	of	ADP
taxlaw-2837	521	22	taxpayers	taxpayer	NOUN
taxlaw-2837	521	23	than	than	ADP
taxlaw-2837	521	24	the	the	DET
taxlaw-2837	521	25	federal	federal	ADJ
taxlaw-2837	521	26	income	income	NOUN
taxlaw-2837	521	27	tax	tax	NOUN
taxlaw-2837	521	28	system	system	NOUN
taxlaw-2837	521	29	.	.	PUNCT
taxlaw-2837	522	1	additionally	additionally	ADV
taxlaw-2837	522	2	,	,	PUNCT
taxlaw-2837	522	3	using	use	VERB
taxlaw-2837	522	4	excise	excise	NOUN
taxlaw-2837	522	5	taxes	taxis	NOUN
taxlaw-2837	522	6	to	to	PART
taxlaw-2837	522	7	shape	shape	VERB
taxlaw-2837	522	8	taxpayer	taxpayer	NOUN
taxlaw-2837	522	9	behavior	behavior	NOUN
taxlaw-2837	522	10	appears	appear	VERB
taxlaw-2837	522	11	to	to	PART
taxlaw-2837	522	12	offer	offer	VERB
taxlaw-2837	522	13	the	the	DET
taxlaw-2837	522	14	best	good	ADJ
taxlaw-2837	522	15	of	of	ADP
taxlaw-2837	522	16	both	both	DET
taxlaw-2837	522	17	worlds	world	NOUN
taxlaw-2837	522	18	:	:	PUNCT
taxlaw-2837	522	19	a	a	DET
taxlaw-2837	522	20	powerful	powerful	ADJ
taxlaw-2837	522	21	incentive	incentive	NOUN
taxlaw-2837	522	22	that	that	PRON
taxlaw-2837	522	23	requires	require	VERB
taxlaw-2837	522	24	very	very	ADV
taxlaw-2837	522	25	few	few	ADJ
taxlaw-2837	522	26	enforcement	enforcement	NOUN
taxlaw-2837	522	27	resources	resource	NOUN
taxlaw-2837	522	28	.	.	PUNCT
taxlaw-2837	523	1	the	the	DET
taxlaw-2837	523	2	only	only	ADJ
taxlaw-2837	523	3	troubling	troubling	ADJ
taxlaw-2837	523	4	aspect	aspect	NOUN
taxlaw-2837	523	5	of	of	ADP
taxlaw-2837	523	6	the	the	DET
taxlaw-2837	523	7	irs	irs	PROPN
taxlaw-2837	523	8	’s	’s	PART
taxlaw-2837	523	9	involvement	involvement	NOUN
taxlaw-2837	523	10	in	in	ADP
taxlaw-2837	523	11	aca	aca	PROPN
taxlaw-2837	523	12	administration	administration	PROPN
taxlaw-2837	523	13	stems	stem	VERB
taxlaw-2837	523	14	from	from	ADP
taxlaw-2837	523	15	the	the	DET
taxlaw-2837	523	16	irs	irs	PROPN
taxlaw-2837	523	17	’s	’s	PART
taxlaw-2837	523	18	broad	broad	ADJ
taxlaw-2837	523	19	rulemaking	rulemaking	NOUN
taxlaw-2837	523	20	authority	authority	NOUN
taxlaw-2837	523	21	across	across	ADP
taxlaw-2837	523	22	a	a	DET
taxlaw-2837	523	23	number	number	NOUN
taxlaw-2837	523	24	of	of	ADP
taxlaw-2837	523	25	substantive	substantive	ADJ
taxlaw-2837	523	26	health	health	NOUN
taxlaw-2837	523	27	plan	plan	NOUN
taxlaw-2837	523	28	provisions	provision	NOUN
taxlaw-2837	523	29	.	.	PUNCT
taxlaw-2837	524	1	why	why	SCONJ
taxlaw-2837	524	2	,	,	PUNCT
taxlaw-2837	524	3	after	after	ADV
taxlaw-2837	524	4	all	all	ADV
taxlaw-2837	524	5	,	,	PUNCT
taxlaw-2837	524	6	should	should	AUX
taxlaw-2837	524	7	it	it	PRON
taxlaw-2837	524	8	fall	fall	VERB
taxlaw-2837	524	9	to	to	ADP
taxlaw-2837	524	10	the	the	DET
taxlaw-2837	524	11	irs	irs	PROPN
taxlaw-2837	524	12	to	to	PART
taxlaw-2837	524	13	determine	determine	VERB
taxlaw-2837	524	14	how	how	SCONJ
taxlaw-2837	524	15	to	to	PART
taxlaw-2837	524	16	accommodate	accommodate	VERB
taxlaw-2837	524	17	the	the	DET
taxlaw-2837	524	18	religious	religious	ADJ
taxlaw-2837	524	19	freedoms	freedom	NOUN
taxlaw-2837	524	20	of	of	ADP
taxlaw-2837	524	21	closely	closely	ADV
taxlaw-2837	524	22	held	hold	VERB
taxlaw-2837	524	23	corporations	corporation	NOUN
taxlaw-2837	524	24	as	as	SCONJ
taxlaw-2837	524	25	they	they	PRON
taxlaw-2837	524	26	apply	apply	VERB
taxlaw-2837	524	27	to	to	ADP
taxlaw-2837	524	28	the	the	DET
taxlaw-2837	524	29	provision	provision	NOUN
taxlaw-2837	524	30	of	of	ADP
taxlaw-2837	524	31	contraceptives	contraceptive	NOUN
taxlaw-2837	524	32	?	?	PUNCT
taxlaw-2837	525	1	but	but	CCONJ
taxlaw-2837	525	2	we	we	PRON
taxlaw-2837	525	3	do	do	AUX
taxlaw-2837	525	4	not	not	PART
taxlaw-2837	525	5	actually	actually	ADV
taxlaw-2837	525	6	know	know	VERB
taxlaw-2837	525	7	the	the	DET
taxlaw-2837	525	8	extent	extent	NOUN
taxlaw-2837	525	9	of	of	ADP
taxlaw-2837	525	10	irs	irs	PROPN
taxlaw-2837	525	11	involvement	involvement	NOUN
taxlaw-2837	525	12	in	in	ADP
taxlaw-2837	525	13	these	these	DET
taxlaw-2837	525	14	and	and	CCONJ
taxlaw-2837	525	15	other	other	ADJ
taxlaw-2837	525	16	health	health	NOUN
taxlaw-2837	525	17	plan	plan	NOUN
taxlaw-2837	525	18	regulations	regulation	NOUN
taxlaw-2837	525	19	,	,	PUNCT
taxlaw-2837	525	20	because	because	SCONJ
taxlaw-2837	525	21	three	three	NUM
taxlaw-2837	525	22	agencies	agency	NOUN
taxlaw-2837	525	23	jointly	jointly	ADV
taxlaw-2837	525	24	promulgate	promulgate	VERB
taxlaw-2837	525	25	such	such	ADJ
taxlaw-2837	525	26	rules	rule	NOUN
taxlaw-2837	525	27	.	.	PUNCT
taxlaw-2837	526	1	there	there	PRON
taxlaw-2837	526	2	are	be	VERB
taxlaw-2837	526	3	,	,	PUNCT
taxlaw-2837	526	4	however	however	ADV
taxlaw-2837	526	5	,	,	PUNCT
taxlaw-2837	526	6	multiple	multiple	ADJ
taxlaw-2837	526	7	steps	step	NOUN
taxlaw-2837	526	8	we	we	PRON
taxlaw-2837	526	9	could	could	AUX
taxlaw-2837	526	10	take	take	VERB
taxlaw-2837	526	11	to	to	PART
taxlaw-2837	526	12	ease	ease	VERB
taxlaw-2837	526	13	our	our	PRON
taxlaw-2837	526	14	concerns	concern	NOUN
taxlaw-2837	526	15	both	both	CCONJ
taxlaw-2837	526	16	about	about	ADP
taxlaw-2837	526	17	the	the	DET
taxlaw-2837	526	18	irs	irs	PROPN
taxlaw-2837	526	19	’s	’s	PART
taxlaw-2837	526	20	expertise	expertise	NOUN
taxlaw-2837	526	21	in	in	ADP
taxlaw-2837	526	22	such	such	ADJ
taxlaw-2837	526	23	matters	matter	NOUN
taxlaw-2837	526	24	and	and	CCONJ
taxlaw-2837	526	25	the	the	DET
taxlaw-2837	526	26	burden	burden	NOUN
taxlaw-2837	526	27	it	it	PRON
taxlaw-2837	526	28	imposes	impose	VERB
taxlaw-2837	526	29	on	on	ADP
taxlaw-2837	526	30	an	an	DET
taxlaw-2837	526	31	already	already	ADV
taxlaw-2837	526	32	struggling	struggle	VERB
taxlaw-2837	526	33	agency	agency	NOUN
taxlaw-2837	526	34	.	.	PUNCT
taxlaw-2837	527	1	hhs	hhs	PROPN
taxlaw-2837	527	2	,	,	PUNCT
taxlaw-2837	527	3	labor	labor	NOUN
taxlaw-2837	527	4	,	,	PUNCT
taxlaw-2837	527	5	and	and	CCONJ
taxlaw-2837	527	6	irs	irs	PROPN
taxlaw-2837	527	7	could	could	AUX
taxlaw-2837	527	8	renegotiate	renegotiate	VERB
taxlaw-2837	527	9	their	their	PRON
taxlaw-2837	527	10	mou	mou	NOUN
taxlaw-2837	527	11	to	to	PART
taxlaw-2837	527	12	make	make	VERB
taxlaw-2837	527	13	the	the	DET
taxlaw-2837	527	14	irs	irs	PROPN
taxlaw-2837	527	15	’s	’s	PART
taxlaw-2837	527	16	role	role	NOUN
taxlaw-2837	527	17	explicitly	explicitly	ADV
taxlaw-2837	527	18	more	more	ADV
taxlaw-2837	527	19	limited	limited	ADJ
taxlaw-2837	527	20	.	.	PUNCT
taxlaw-2837	528	1	or	or	CCONJ
taxlaw-2837	528	2	congress	congress	PROPN
taxlaw-2837	528	3	could	could	AUX
taxlaw-2837	528	4	potentially	potentially	ADV
taxlaw-2837	528	5	take	take	VERB
taxlaw-2837	528	6	rulemaking	rulemaking	NOUN
taxlaw-2837	528	7	authority	authority	NOUN
taxlaw-2837	528	8	away	away	ADV
taxlaw-2837	528	9	from	from	ADP
taxlaw-2837	528	10	the	the	DET
taxlaw-2837	528	11	irs	irs	PROPN
taxlaw-2837	528	12	,	,	PUNCT
taxlaw-2837	528	13	instead	instead	ADV
taxlaw-2837	528	14	requiring	require	VERB
taxlaw-2837	528	15	irs	irs	PROPN
taxlaw-2837	528	16	to	to	PART
taxlaw-2837	528	17	follow	follow	VERB
taxlaw-2837	528	18	the	the	DET
taxlaw-2837	528	19	regulations	regulation	NOUN
taxlaw-2837	528	20	issued	issue	VERB
taxlaw-2837	528	21	by	by	ADP
taxlaw-2837	528	22	hhs	hhs	PROPN
taxlaw-2837	528	23	and	and	CCONJ
taxlaw-2837	528	24	labor	labor	NOUN
taxlaw-2837	528	25	.	.	PUNCT
taxlaw-2837	529	1	we	we	PRON
taxlaw-2837	529	2	may	may	AUX
taxlaw-2837	529	3	not	not	PART
taxlaw-2837	529	4	like	like	VERB
taxlaw-2837	529	5	the	the	DET
taxlaw-2837	529	6	role	role	NOUN
taxlaw-2837	529	7	the	the	DET
taxlaw-2837	529	8	irs	irs	PROPN
taxlaw-2837	529	9	has	have	AUX
taxlaw-2837	529	10	come	come	VERB
taxlaw-2837	529	11	to	to	PART
taxlaw-2837	529	12	play	play	VERB
taxlaw-2837	529	13	in	in	ADP
taxlaw-2837	529	14	health	health	NOUN
taxlaw-2837	529	15	plan	plan	NOUN
taxlaw-2837	529	16	regulation	regulation	NOUN
taxlaw-2837	529	17	,	,	PUNCT
taxlaw-2837	529	18	and	and	CCONJ
taxlaw-2837	529	19	we	we	PRON
taxlaw-2837	529	20	may	may	AUX
taxlaw-2837	529	21	fear	fear	VERB
taxlaw-2837	529	22	that	that	SCONJ
taxlaw-2837	529	23	it	it	PRON
taxlaw-2837	529	24	makes	make	VERB
taxlaw-2837	529	25	little	little	ADJ
taxlaw-2837	529	26	sense	sense	NOUN
taxlaw-2837	529	27	.	.	PUNCT
taxlaw-2837	530	1	but	but	CCONJ
taxlaw-2837	530	2	the	the	DET
taxlaw-2837	530	3	fault	fault	NOUN
taxlaw-2837	530	4	here	here	ADV
taxlaw-2837	530	5	lies	lie	VERB
taxlaw-2837	530	6	not	not	PART
taxlaw-2837	530	7	with	with	ADP
taxlaw-2837	530	8	any	any	DET
taxlaw-2837	530	9	recent	recent	ADJ
taxlaw-2837	530	10	additions	addition	NOUN
taxlaw-2837	530	11	to	to	ADP
taxlaw-2837	530	12	the	the	DET
taxlaw-2837	530	13	code	code	NOUN
taxlaw-2837	530	14	,	,	PUNCT
taxlaw-2837	530	15	but	but	CCONJ
taxlaw-2837	530	16	rather	rather	ADV
taxlaw-2837	530	17	america	america	PROPN
taxlaw-2837	530	18	’s	’s	PART
taxlaw-2837	530	19	long	long	ADV
taxlaw-2837	530	20	-	-	PUNCT
taxlaw-2837	530	21	standing	stand	VERB
taxlaw-2837	530	22	tradition	tradition	NOUN
taxlaw-2837	530	23	of	of	ADP
taxlaw-2837	530	24	having	have	VERB
taxlaw-2837	530	25	employers	employer	NOUN
taxlaw-2837	530	26	as	as	ADP
taxlaw-2837	530	27	the	the	DET
taxlaw-2837	530	28	primary	primary	ADJ
taxlaw-2837	530	29	providers	provider	NOUN
taxlaw-2837	530	30	of	of	ADP
taxlaw-2837	530	31	health	health	NOUN
taxlaw-2837	530	32	insurance	insurance	NOUN
taxlaw-2837	530	33	and	and	CCONJ
taxlaw-2837	530	34	the	the	DET
taxlaw-2837	530	35	provision	provision	NOUN
taxlaw-2837	530	36	of	of	ADP
taxlaw-2837	530	37	a	a	DET
taxlaw-2837	530	38	tax	tax	NOUN
taxlaw-2837	530	39	benefit	benefit	NOUN
taxlaw-2837	530	40	associated	associate	VERB
taxlaw-2837	530	41	with	with	ADP
taxlaw-2837	530	42	such	such	ADJ
taxlaw-2837	530	43	coverage	coverage	NOUN
taxlaw-2837	530	44	.	.	PUNCT
taxlaw-2837	531	1	because	because	SCONJ
taxlaw-2837	531	2	the	the	DET
taxlaw-2837	531	3	aca	aca	PROPN
taxlaw-2837	531	4	was	be	AUX
taxlaw-2837	531	5	an	an	DET
taxlaw-2837	531	6	attempt	attempt	NOUN
taxlaw-2837	531	7	to	to	PART
taxlaw-2837	531	8	achieve	achieve	VERB
taxlaw-2837	531	9	universal	universal	ADJ
taxlaw-2837	531	10	coverage	coverage	NOUN
taxlaw-2837	531	11	through	through	ADP
taxlaw-2837	531	12	the	the	DET
taxlaw-2837	531	13	existing	exist	VERB
taxlaw-2837	531	14	employer	employer	NOUN
taxlaw-2837	531	15	-	-	PUNCT
taxlaw-2837	531	16	based	base	VERB
taxlaw-2837	531	17	system	system	NOUN
taxlaw-2837	531	18	,	,	PUNCT
taxlaw-2837	531	19	the	the	DET
taxlaw-2837	531	20	statute	statute	NOUN
taxlaw-2837	531	21	requires	require	VERB
taxlaw-2837	531	22	significant	significant	ADJ
taxlaw-2837	531	23	reliance	reliance	NOUN
taxlaw-2837	531	24	on	on	ADP
taxlaw-2837	531	25	the	the	DET
taxlaw-2837	531	26	tax	tax	NOUN
taxlaw-2837	531	27	system	system	NOUN
taxlaw-2837	531	28	to	to	PART
taxlaw-2837	531	29	achieve	achieve	VERB
taxlaw-2837	531	30	its	its	PRON
taxlaw-2837	531	31	goals	goal	NOUN
taxlaw-2837	531	32	.	.	PUNCT
taxlaw-2837	532	1	and	and	CCONJ
taxlaw-2837	532	2	upon	upon	SCONJ
taxlaw-2837	532	3	closer	close	ADJ
taxlaw-2837	532	4	examination	examination	NOUN
taxlaw-2837	532	5	of	of	ADP
taxlaw-2837	532	6	the	the	DET
taxlaw-2837	532	7	specifics	specific	NOUN
taxlaw-2837	532	8	of	of	ADP
taxlaw-2837	532	9	the	the	DET
taxlaw-2837	532	10	aca	aca	NOUN
taxlaw-2837	532	11	,	,	PUNCT
taxlaw-2837	532	12	there	there	PRON
taxlaw-2837	532	13	appears	appear	VERB
taxlaw-2837	532	14	to	to	PART
taxlaw-2837	532	15	be	be	AUX
taxlaw-2837	532	16	strong	strong	ADJ
taxlaw-2837	532	17	justification	justification	NOUN
taxlaw-2837	532	18	for	for	ADP
taxlaw-2837	532	19	most	most	ADJ
taxlaw-2837	532	20	(	(	PUNCT
taxlaw-2837	532	21	but	but	CCONJ
taxlaw-2837	532	22	certainly	certainly	ADV
taxlaw-2837	532	23	not	not	PART
taxlaw-2837	532	24	all	all	PRON
taxlaw-2837	532	25	)	)	PUNCT
taxlaw-2837	532	26	of	of	ADP
taxlaw-2837	532	27	its	its	PRON
taxlaw-2837	532	28	tax	tax	NOUN
taxlaw-2837	532	29	provisions	provision	NOUN
taxlaw-2837	532	30	.	.	PUNCT